diff --git a/.dockerignore b/.dockerignore
new file mode 100644
index 0000000000000000000000000000000000000000..28250218db8247c0c2e307d7710dc69b83e89765
--- /dev/null
+++ b/.dockerignore
@@ -0,0 +1,21 @@
+# Keep the build context small and keep secrets / regenerated files out.
+.git/
+.venv/
+venv/
+__pycache__/
+**/__pycache__/
+*.pyc
+
+# Raw downloads are not needed -- only data/processed/*.json is.
+data/raw/
+
+# Regenerated inside the image by 'python -m canlex.embed'.
+data/processed/embeddings.npz
+
+# Local-only: the CanLII key (injected as a runtime secret) and disk caches.
+canlii_key.txt
+data/citator_dbmap.json
+data/citator_cache.json
+
+# Local MCP client config; not used by the remote server.
+.mcp.json
diff --git a/.gitignore b/.gitignore
new file mode 100644
index 0000000000000000000000000000000000000000..70d85f50798e0b3a9eedb9ecba8d3a0f0508d1d3
--- /dev/null
+++ b/.gitignore
@@ -0,0 +1,8 @@
+__pycache__/
+*.pyc
+.venv/
+venv/
+data/raw/
+data/processed/embeddings.npz
+canlii_key.txt
+data/citator_*.json
diff --git a/.mcp.json b/.mcp.json
new file mode 100644
index 0000000000000000000000000000000000000000..8b1a89c86448aa1a777a0a2dd768940deaadc426
--- /dev/null
+++ b/.mcp.json
@@ -0,0 +1,8 @@
+{
+  "mcpServers": {
+    "canlex": {
+      "command": "C:\\projects\\CanLex\\.venv\\Scripts\\python.exe",
+      "args": ["C:\\projects\\CanLex\\canlex\\server.py"]
+    }
+  }
+}
diff --git a/Dockerfile b/Dockerfile
new file mode 100644
index 0000000000000000000000000000000000000000..7d5538b735b08c6b1a02738e3ea6e0c4aec2f184
--- /dev/null
+++ b/Dockerfile
@@ -0,0 +1,42 @@
+# CanLex MCP server -- remote (streamable-HTTP) image.
+#
+# Builds anywhere: Hugging Face Spaces, Google Cloud Run, Fly.io, plain Docker.
+# Retrieval is fully local and key-free; the optional CanLII case citator reads
+# its key from the CANLII_API_KEY environment variable (supplied as a host
+# secret -- the key is never copied into the image).
+FROM python:3.12-slim
+
+# libgomp1 is the OpenMP runtime that onnxruntime (the reranker) links against.
+RUN apt-get update \
+ && apt-get install -y --no-install-recommends libgomp1 \
+ && rm -rf /var/lib/apt/lists/*
+
+# Run as a non-root user (UID 1000) -- required by Hugging Face Spaces.
+RUN useradd --create-home --home-dir /app --uid 1000 app
+WORKDIR /app
+
+# Python dependencies first, so this layer caches across code changes.
+COPY requirements.txt .
+RUN pip install --no-cache-dir -r requirements.txt
+
+# Application code and the processed corpus (section-chunk JSON).
+COPY --chown=app:app canlex/ ./canlex/
+COPY --chown=app:app data/processed/*.json ./data/processed/
+
+USER app
+ENV HOME=/app \
+    HF_HOME=/app/.hf_cache \
+    CANLEX_HTTP=1 \
+    PORT=7860 \
+    PYTHONUNBUFFERED=1
+
+# Build the semantic embeddings and pre-fetch the cross-encoder model, so the
+# model cache is baked into the image and the first request needs no network.
+RUN python -m canlex.embed \
+ && python -c "from canlex.rerank import Reranker; Reranker()"
+
+# From here on, model files are served from the baked cache, never fetched.
+ENV HF_HUB_OFFLINE=1
+
+EXPOSE 7860
+CMD ["python", "-m", "canlex.server"]
diff --git a/README.md b/README.md
new file mode 100644
index 0000000000000000000000000000000000000000..1954cb66518ca2c648ac12a57f302afbb4570dd1
--- /dev/null
+++ b/README.md
@@ -0,0 +1,25 @@
+---
+title: CanLex MCP
+sdk: docker
+app_port: 7860
+pinned: false
+---
+
+# CanLex MCP
+
+A remote [Model Context Protocol](https://modelcontextprotocol.io) server for
+Canadian legal research. It exposes four read-only tools over streamable HTTP:
+
+- **canlex_search_legislation** — hybrid (BM25 + semantic) search with a
+  cross-encoder reranker over federal border, customs, criminal, drug,
+  food/health, labour and privacy legislation, CBSA D-Memoranda, Treasury Board
+  collective agreements, and National Joint Council directives.
+- **canlex_get_section** — fetch one provision verbatim by Act and section.
+- **canlex_list_acts** — list the corpus and its currency.
+- **canlex_case** — live CanLII case citator (citation graph for a case URL).
+
+Retrieval runs fully locally inside the container and needs no API key. The
+optional case citator reads a CanLII key from the `CANLII_API_KEY` environment
+variable.
+
+Add this Space's `/mcp` URL as a custom connector in any Claude client.
diff --git a/canlex/__init__.py b/canlex/__init__.py
new file mode 100644
index 0000000000000000000000000000000000000000..cfbea6f09c1f6f7e4125c54e1ea0e18dafecebc9
--- /dev/null
+++ b/canlex/__init__.py
@@ -0,0 +1 @@
+"""CanLex - Canadian legal retrieval for Claude."""
diff --git a/canlex/agreement.py b/canlex/agreement.py
new file mode 100644
index 0000000000000000000000000000000000000000..39ac5f99c7af034130ff92625a93dd8454a25276
--- /dev/null
+++ b/canlex/agreement.py
@@ -0,0 +1,163 @@
+"""Ingest Treasury Board collective agreements (HTML) into Article-level chunks.
+
+A collective agreement is a binding contract between the Treasury Board and a
+bargaining agent for one occupational group. Chunks are tagged
+doc_type="agreement" so CanLex keeps them distinct from legislation and guidance.
+"""
+import json
+import re
+import subprocess
+import sys
+import time
+
+from bs4 import BeautifulSoup
+
+from .config import RAW_DIR, PROCESSED_DIR
+
+AGREEMENT_DIR = RAW_DIR / "agreements"
+OUT_FILE = PROCESSED_DIR / "agreements.json"
+# canada.ca rejects non-browser user agents, so present a browser one.
+_UA = ("Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 "
+       "(KHTML, like Gecko) Chrome/124.0.0.0 Safari/537.36")
+
+# Treasury Board collective agreements to ingest. Add an entry to ingest more.
+AGREEMENTS = {
+    "FB": {
+        "short": "FB Agreement",
+        "name": "FB Group Collective Agreement (Border Services)",
+        "cite": "FB Collective Agreement",
+        "url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/"
+               "collective-agreements/fb.html",
+    },
+}
+
+_SKIP_HEADINGS = {"table of contents", "note to readers", "page details",
+                  "on this page"}
+_CONTENT_TAGS = {"p", "dl", "table", "h4", "h5", "h6", "blockquote"}
+_ARTICLE = re.compile(r"Article\s+(\S+?)\s*[:–-]\s*(.+)", re.I)
+
+
+def _norm(text):
+    return re.sub(r"\s+", " ", text or "").strip()
+
+
+def _fetch(url, dest, force=False):
+    """Download a page. canada.ca blocks Python's HTTP client at the TLS layer,
+    so fetch via PowerShell's (.NET) HTTP stack, which the site accepts."""
+    if dest.exists() and not force:
+        return dest.read_bytes()
+    dest.parent.mkdir(parents=True, exist_ok=True)
+    command = (f"Invoke-WebRequest -Uri '{url}' -OutFile '{dest}' "
+               f"-UseBasicParsing -UserAgent '{_UA}'")
+    subprocess.run(["powershell", "-NoProfile", "-NonInteractive", "-Command", command],
+                   check=True, capture_output=True, timeout=180)
+    time.sleep(0.5)  # be polite to the server
+    return dest.read_bytes()
+
+
+def _block_text(heading):
+    """Readable text from a heading up to the next h2/h3 (sections unwrapped)."""
+    lines = []
+    for sib in heading.find_next_siblings():
+        if sib.name in ("h2", "h3"):
+            break
+        if sib.name in ("ul", "ol"):
+            for li in sib.find_all("li", recursive=False):
+                item = _norm(li.get_text(" ", strip=True))
+                if item:
+                    lines.append(f"- {item}")
+        elif sib.name in _CONTENT_TAGS:
+            text = _norm(sib.get_text(" ", strip=True))
+            if text:
+                lines.append(text)
+    return "\n".join(lines)
+
+
+def parse_agreement(html, code):
+    """Parse a collective agreement page into one chunk per Article / Appendix."""
+    meta = AGREEMENTS[code]
+    soup = BeautifulSoup(html, "html.parser")
+    main = soup.find("main")
+    if main is None:
+        return []
+
+    # The first <time datetime> is the agreement's expiry; the dateModified one
+    # is the page's date.
+    expiry = ""
+    for t in main.find_all("time"):
+        if t.get("datetime") and t.get("property") != "dateModified":
+            expiry = _norm(t.get("datetime"))
+            break
+
+    for tag in main.find_all(["section", "div"]):
+        tag.unwrap()  # flatten so each heading and its content become siblings
+
+    chunks = []
+    current_part = ""
+    for h in main.find_all(["h2", "h3"]):
+        if "wb-inv" in (h.get("class") or []):
+            continue
+        text = _norm(h.get_text(" ", strip=True)).lstrip("*").strip()
+        if not text or text.lower() in _SKIP_HEADINGS:
+            continue
+        if h.name == "h2":
+            current_part = text
+        body = _block_text(h)
+        if not body:
+            continue
+
+        article = _ARTICLE.match(text)
+        if article:
+            number = article.group(1).rstrip(":.")
+            note = article.group(2).strip()
+            citation = f"{meta['cite']}, Article {number}"
+        elif re.match(r"Appendix\b", text, re.I):
+            number, note = text, ""
+            citation = f"{meta['cite']}, {text}"
+        else:
+            # Memoranda of Agreement/Understanding have long titles: keep them in
+            # the note only, so the rendered header does not repeat them.
+            number, note = "", text
+            citation = meta["cite"]
+
+        chunks.append({
+            "id": f"agreement-{code}-{len(chunks) + 1}",
+            "doc_type": "agreement",
+            "act_code": code,
+            "act_short": meta["short"],
+            "act_name": meta["name"],
+            "section": number,
+            "marginal_note": note,
+            "part": current_part if h.name == "h3" else "",
+            "division": "",
+            "heading": "",
+            "text": body,
+            "history": "",
+            "last_amended": "",
+            "current_to": expiry,
+            "citation": citation,
+            "source_url": meta["url"],
+        })
+    return chunks
+
+
+def main():
+    force = "--force" in sys.argv
+    all_chunks = []
+    for code, meta in AGREEMENTS.items():
+        print(f"Ingesting {code} ({meta['short']})...")
+        try:
+            html = _fetch(meta["url"], AGREEMENT_DIR / f"{code}.html", force=force)
+            chunks = parse_agreement(html, code)
+            print(f"  {len(chunks)} chunks")
+            all_chunks.extend(chunks)
+        except Exception as exc:
+            print(f"  FAILED {code}: {type(exc).__name__}: {exc}")
+    PROCESSED_DIR.mkdir(parents=True, exist_ok=True)
+    OUT_FILE.write_text(json.dumps(all_chunks, ensure_ascii=False, indent=2),
+                        encoding="utf-8")
+    print(f"\n{len(all_chunks)} chunks from {len(AGREEMENTS)} agreement(s) -> {OUT_FILE.name}")
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/citator.py b/canlex/citator.py
new file mode 100644
index 0000000000000000000000000000000000000000..116a95d05e1bbcebf0d54d9bbf43ceda5fcec23c
--- /dev/null
+++ b/canlex/citator.py
@@ -0,0 +1,138 @@
+"""CanLII case citator -- live lookup of a Canadian case's citation graph.
+
+Uses the CanLII API (key in canlii_key.txt). The API has no name/topic search,
+so a case is identified by its full canlii.org URL. Responses are cached on disk
+and calls are throttled, because the API rate-limits aggressively.
+"""
+import json
+import os
+import re
+import sys
+import time
+import urllib.error
+import urllib.request
+
+from .config import ROOT, DATA_DIR
+
+API = "https://api.canlii.org/v1"
+KEY_FILE = ROOT / "canlii_key.txt"
+_PLACEHOLDER = "PASTE-YOUR-CANLII-API-KEY-ON-THIS-LINE"
+_DBMAP_FILE = DATA_DIR / "citator_dbmap.json"
+_CACHE_FILE = DATA_DIR / "citator_cache.json"
+_THROTTLE = 3.0     # seconds between CanLII API calls (the API rate-limits hard)
+_MAX_LIST = 20      # items shown per citator list (lists can run to thousands)
+_CASE_URL = re.compile(r"canlii\.org/[a-z]{2}/[a-z]+/([a-z0-9-]+)/doc/\d+/([a-z0-9-]+)")
+_DB_URL = re.compile(r"canlii\.org/[a-z]{2}/[a-z]+/([a-z0-9-]+)/?$")
+
+
+def api_key():
+    """Return the configured CanLII API key, or '' if not set.
+
+    The CANLII_API_KEY environment variable is checked first -- the remote
+    deployment injects the key as a secret rather than shipping the file.
+    A local run falls back to canlii_key.txt.
+    """
+    env_key = os.environ.get("CANLII_API_KEY", "").strip()
+    if env_key and env_key != _PLACEHOLDER:
+        return env_key
+    if not KEY_FILE.exists():
+        return ""
+    key = KEY_FILE.read_text(encoding="utf-8").strip()
+    return "" if not key or key == _PLACEHOLDER else key
+
+
+def _load_json(path):
+    try:
+        return json.loads(path.read_text(encoding="utf-8"))
+    except Exception:
+        return {}
+
+
+class Citator:
+    """Live CanLII citator with on-disk caching and rate-limit throttling."""
+
+    def __init__(self):
+        self.key = api_key()
+        if not self.key:
+            raise RuntimeError(f"No CanLII API key -- put your key in {KEY_FILE}.")
+        self._dbmap = _load_json(_DBMAP_FILE)   # URL court segment -> databaseId
+        self._cache = _load_json(_CACHE_FILE)   # case URL -> report
+
+    def _get(self, path):
+        """Throttled GET against the CanLII API, retrying on HTTP 429."""
+        for attempt in range(3):
+            time.sleep(_THROTTLE if attempt == 0 else 15.0)
+            sep = "&" if "?" in path else "?"
+            url = f"{API}/{path}{sep}api_key={self.key}"
+            try:
+                with urllib.request.urlopen(url, timeout=45) as resp:
+                    return json.loads(resp.read().decode("utf-8"))
+            except urllib.error.HTTPError as exc:
+                if exc.code == 429 and attempt < 2:
+                    continue
+                raise
+        raise RuntimeError("CanLII API rate limit reached; retry shortly.")
+
+    def _ensure_dbmap(self):
+        if self._dbmap:
+            return
+        data = self._get("caseBrowse/en/")
+        dbmap = {}
+        for db in data.get("caseDatabases", []):
+            match = _DB_URL.search(db.get("url") or "")
+            if match and db.get("databaseId"):
+                dbmap[match.group(1)] = db["databaseId"]
+        self._dbmap = dbmap
+        DATA_DIR.mkdir(parents=True, exist_ok=True)
+        _DBMAP_FILE.write_text(json.dumps(dbmap), encoding="utf-8")
+
+    def _citator(self, db, case_id, kind):
+        data = self._get(f"caseCitator/en/{db}/{case_id}/{kind}")
+        items = data.get(kind, [])
+        return {"total": len(items), "items": items[:_MAX_LIST]}
+
+    def case_report(self, case_url):
+        """Return a citation-graph report for a case, given its canlii.org URL."""
+        if case_url in self._cache:
+            return self._cache[case_url]
+        match = _CASE_URL.search(case_url)
+        if not match:
+            return {"error": "Provide a full canlii.org case URL, e.g. "
+                    "https://www.canlii.org/en/ca/scc/doc/2019/2019scc65/2019scc65.html"}
+        self._ensure_dbmap()
+        segment, case_id = match.group(1), match.group(2)
+        db = self._dbmap.get(segment)
+        if not db:
+            return {"error": f"Unrecognized CanLII court segment '{segment}'."}
+        report = {
+            "meta": self._get(f"caseBrowse/en/{db}/{case_id}/"),
+            "citingCases": self._citator(db, case_id, "citingCases"),
+            "citedCases": self._citator(db, case_id, "citedCases"),
+            "citedLegislations": self._citator(db, case_id, "citedLegislations"),
+        }
+        self._cache[case_url] = report
+        DATA_DIR.mkdir(parents=True, exist_ok=True)
+        _CACHE_FILE.write_text(json.dumps(self._cache, ensure_ascii=False),
+                               encoding="utf-8")
+        return report
+
+
+def main():
+    if len(sys.argv) < 2:
+        print('usage: python -m canlex.citator "<canlii-case-url>"')
+        return
+    report = Citator().case_report(sys.argv[1])
+    if "error" in report:
+        print("ERROR:", report["error"])
+        return
+    meta = report["meta"]
+    print(f"{meta.get('title')} -- {meta.get('citation')}  ({meta.get('decisionDate')})")
+    print(f"  cited by:  {report['citingCases']['total']}")
+    print(f"  cites:     {report['citedCases']['total']}")
+    print(f"  legislation cited: {report['citedLegislations']['total']}")
+    for item in report["citedLegislations"]["items"][:6]:
+        print(f"    - {item.get('title')} ({item.get('citation')})")
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/config.py b/canlex/config.py
new file mode 100644
index 0000000000000000000000000000000000000000..61a6d2139c748ed0a46a694acf81aa0f4c9b874b
--- /dev/null
+++ b/canlex/config.py
@@ -0,0 +1,175 @@
+"""Paths and legislation sources for CanLex."""
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parent.parent
+DATA_DIR = ROOT / "data"
+RAW_DIR = DATA_DIR / "raw"
+PROCESSED_DIR = DATA_DIR / "processed"
+
+# Justice Laws Website XML sources. Each key is the Justice Laws consolidated
+# identifier, used as the XML filename and the local raw/processed filename.
+# To add an instrument, add an entry with a verified xml_url.
+#
+# The Constitution Acts, 1867 to 1982 are intentionally absent: Justice Laws
+# publishes them only as HTML/PDF, with no XML version available.
+SOURCES = {
+    # --- Immigration ---
+    "I-2.5": {
+        "short": "IRPA", "name": "Immigration and Refugee Protection Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/I-2.5.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/"},
+    "SOR-2002-227": {
+        "short": "IRPR", "name": "Immigration and Refugee Protection Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2002-227.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/"},
+
+    # --- Customs & trade ---
+    "C-52.6": {
+        "short": "Customs Act", "name": "Customs Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C-52.6.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/"},
+    "C-54.011": {
+        "short": "Customs Tariff", "name": "Customs Tariff", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C-54.011.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/"},
+    "S-8.35": {
+        "short": "Luxury Tax Act", "name": "Select Luxury Items Tax Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/S-8.35.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/"},
+
+    # --- Criminal & financial crime ---
+    "C-46": {
+        "short": "Criminal Code", "name": "Criminal Code", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C-46.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/c-46/"},
+    "P-24.501": {
+        "short": "PCMLTFA",
+        "name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+        "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/P-24.501.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/"},
+    "SOR-2002-412": {
+        "short": "Cross-border Currency Reporting Regs",
+        "name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2002-412.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/"},
+    "S-6.9": {
+        "short": "SCIDA", "name": "Security of Canada Information Disclosure Act",
+        "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/S-6.9.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/"},
+
+    # --- Controlled substances & cannabis ---
+    "C-38.8": {
+        "short": "CDSA", "name": "Controlled Drugs and Substances Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C-38.8.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/"},
+    "SOR-97-234": {
+        "short": "CDSA Police Enforcement Regs",
+        "name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-97-234.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/"},
+    "SOR-2000-217": {
+        "short": "Benzodiazepines Regs",
+        "name": "Benzodiazepines and Other Targeted Substances Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2000-217.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/"},
+    "C.R.C.,_c._1041": {
+        "short": "Narcotic Control Regs", "name": "Narcotic Control Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C.R.C.%2C_c._1041.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/"},
+    "SOR-2012-230": {
+        "short": "New Classes of Practitioners Regs",
+        "name": "New Classes of Practitioners Regulations", "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2012-230.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/"},
+    "SOR-2002-359": {
+        "short": "Precursor Control Regs", "name": "Precursor Control Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2002-359.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/"},
+    "SOR-97-229": {
+        "short": "Precursor & Substance Exemption Regs",
+        "name": "Regulations Exempting Certain Precursors and Controlled Substances "
+                "from the Application of the Controlled Drugs and Substances Act",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-97-229.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-229/"},
+    "C-24.5": {
+        "short": "Cannabis Act", "name": "Cannabis Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C-24.5.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/"},
+    "SOR-2018-144": {
+        "short": "Cannabis Regs", "name": "Cannabis Regulations", "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2018-144.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/"},
+
+    # --- Food, health, agriculture ---
+    "F-27": {
+        "short": "Food and Drugs Act", "name": "Food and Drugs Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/F-27.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/f-27/"},
+    "C.R.C.,_c._870": {
+        "short": "Food and Drug Regs", "name": "Food and Drug Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C.R.C.%2C_c._870.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/"},
+    "H-3.3": {
+        "short": "Health of Animals Act", "name": "Health of Animals Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/H-3.3.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/"},
+    "C.R.C.,_c._296": {
+        "short": "Health of Animals Regs", "name": "Health of Animals Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/C.R.C.%2C_c._296.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/"},
+    "P-14.8": {
+        "short": "Plant Protection Act", "name": "Plant Protection Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/P-14.8.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/"},
+    "SOR-95-212": {
+        "short": "Plant Protection Regs", "name": "Plant Protection Regulations",
+        "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-95-212.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/"},
+    "SOR-2018-108": {
+        "short": "Safe Food for Canadians Regs",
+        "name": "Safe Food for Canadians Regulations", "kind": "regulation",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/SOR-2018-108.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/"},
+    "A-8.8": {
+        "short": "AAAMPA",
+        "name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+        "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/A-8.8.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/"},
+    "Q-1.1": {
+        "short": "Quarantine Act", "name": "Quarantine Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/Q-1.1.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/"},
+
+    # --- Labour & public service ---
+    "L-2": {
+        "short": "Canada Labour Code", "name": "Canada Labour Code", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/L-2.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/l-2/"},
+    "P-33.01": {
+        "short": "PSEA", "name": "Public Service Employment Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/P-33.01.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/"},
+    "P-36": {
+        "short": "PSSA", "name": "Public Service Superannuation Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/P-36.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/p-36/"},
+
+    # --- Privacy ---
+    "P-21": {
+        "short": "Privacy Act", "name": "Privacy Act", "kind": "act",
+        "xml_url": "https://laws-lois.justice.gc.ca/eng/XML/P-21.xml",
+        "web_base": "https://laws-lois.justice.gc.ca/eng/acts/p-21/"},
+}
diff --git a/canlex/directive.py b/canlex/directive.py
new file mode 100644
index 0000000000000000000000000000000000000000..8501c216e2d853d38a67e0b5cfa797eaf8d372b2
--- /dev/null
+++ b/canlex/directive.py
@@ -0,0 +1,185 @@
+"""Ingest National Joint Council directives (HTML) into section-level chunks.
+
+NJC directives are negotiated by employer and bargaining-agent representatives;
+their provisions form part of collective agreements (and the rate tables in
+their appendices apply too). Chunks are tagged doc_type="directive".
+"""
+import json
+import re
+import subprocess
+import sys
+import time
+
+from bs4 import BeautifulSoup
+
+from .config import RAW_DIR, PROCESSED_DIR
+
+INDEX_URL = "https://www.njc-cnm.gc.ca/directive/en"
+BASE = "https://www.njc-cnm.gc.ca"
+DIRECTIVE_DIR = RAW_DIR / "directives"
+OUT_FILE = PROCESSED_DIR / "directives.json"
+_UA = ("Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 "
+       "(KHTML, like Gecko) Chrome/124.0.0.0 Safari/537.36")
+_CONTENT_TAGS = {"p", "dl", "table", "h4", "h5", "h6", "blockquote"}
+_NUMBERED = re.compile(r"^(\d+(?:\.\d+)*)\s+(.+)")
+_CODE = re.compile(r"/directive/([^/]+)/")
+
+
+def _norm(text):
+    return re.sub(r"\s+", " ", text or "").strip()
+
+
+def _fetch(url, dest, force=False):
+    """Fetch via PowerShell's (.NET) HTTP stack -- some government sites block
+    Python's HTTP client at the TLS layer."""
+    if dest.exists() and not force:
+        return dest.read_bytes()
+    dest.parent.mkdir(parents=True, exist_ok=True)
+    command = (f"Invoke-WebRequest -Uri '{url}' -OutFile '{dest}' "
+               f"-UseBasicParsing -UserAgent '{_UA}'")
+    subprocess.run(["powershell", "-NoProfile", "-NonInteractive", "-Command", command],
+                   check=True, capture_output=True, timeout=180)
+    time.sleep(0.5)  # be polite to the server
+    return dest.read_bytes()
+
+
+def directive_links(force=False):
+    """Return [(url, title, date), ...] for the current NJC directives."""
+    html = _fetch(INDEX_URL, DIRECTIVE_DIR / "_index.html", force=force)
+    soup = BeautifulSoup(html, "html.parser")
+    ul = soup.find("ul", class_="directive-list")
+    if ul is None:
+        return []
+    out = []
+    for li in ul.find_all("li", recursive=False):
+        a = li.find("a", href=True)  # the first <a> is the current directive
+        if not a:
+            continue
+        url = a["href"] if a["href"].startswith("http") else BASE + a["href"]
+        span = li.find("span", class_="date")
+        out.append((url, _norm(a.get_text(" ", strip=True)),
+                    _norm(span.get_text()) if span else ""))
+    return out
+
+
+def _block_text(heading):
+    """Readable text from a heading up to the next h2/h3 (sections unwrapped)."""
+    lines = []
+    for sib in heading.find_next_siblings():
+        if sib.name in ("h2", "h3"):
+            break
+        if sib.name in ("ul", "ol"):
+            for li in sib.find_all("li", recursive=False):
+                item = _norm(li.get_text(" ", strip=True))
+                if item:
+                    lines.append(f"- {item}")
+        elif sib.name in _CONTENT_TAGS:
+            text = _norm(sib.get_text(" ", strip=True))
+            if text:
+                lines.append(text)
+    return "\n".join(lines)
+
+
+def parse_directive(html, url, title, date):
+    """Parse one NJC directive page into one chunk per h2/h3 section."""
+    soup = BeautifulSoup(html, "html.parser")
+    main = soup.find("main")
+    if main is None:
+        return []
+    for tag in main.find_all(["section", "div"]):
+        tag.unwrap()  # flatten so each heading and its content become siblings
+
+    code_match = _CODE.search(url)
+    code = code_match.group(1) if code_match else url
+    chunks = []
+    current_part = ""
+    for h in main.find_all(["h2", "h3"]):
+        text = _norm(h.get_text(" ", strip=True))
+        if not text:
+            continue
+        if h.name == "h2":
+            current_part = text
+        body = _block_text(h)
+        if not body:
+            continue
+        numbered = _NUMBERED.match(text)
+        if numbered:
+            number, note = numbered.group(1), numbered.group(2).strip()
+            citation = f"{title}, s. {number}"
+        else:
+            # Un-numbered heading: keep the text in the note only, so the rendered
+            # header (citation + note) does not repeat it.
+            number, note = "", text
+            citation = title
+        chunks.append({
+            "id": f"directive-{code}-{len(chunks) + 1}",
+            "doc_type": "directive",
+            "act_code": code,
+            "act_short": title,
+            "act_name": f"NJC {title}",
+            "section": number or text,
+            "marginal_note": note,
+            "part": current_part if h.name == "h3" else "",
+            "division": "",
+            "heading": "",
+            "text": body,
+            "history": "",
+            "last_amended": "",
+            "current_to": date,
+            "citation": citation,
+            "source_url": url,
+        })
+    return chunks
+
+
+def _print_link(html):
+    """Find a 'Print Full Directive' / 'Print all FSDs' link on a TOC page."""
+    soup = BeautifulSoup(html, "html.parser")
+    for a in soup.find_all("a", href=True):
+        text = _norm(a.get_text(" ", strip=True)).lower()
+        if "print full directive" in text or "print all fsd" in text:
+            return a["href"] if a["href"].startswith("http") else BASE + a["href"]
+    return None
+
+
+def main():
+    force = "--force" in sys.argv
+    limit = next((int(a.split("=", 1)[1]) for a in sys.argv[1:]
+                  if a.startswith("--limit=")), None)
+    directives = directive_links(force=force)
+    if limit:
+        directives = directives[:limit]
+    print(f"Ingesting {len(directives)} NJC directives...")
+    all_chunks, failures = [], []
+    for url, title, date in directives:
+        code_match = _CODE.search(url)
+        code = code_match.group(1) if code_match else "x"
+        try:
+            html = _fetch(url, DIRECTIVE_DIR / f"{code}.html", force=force)
+            chunks = parse_directive(html, url, title, date)
+            if not chunks:
+                # Multi-page directive: the landing page is only a table of
+                # contents -- follow its "Print Full Directive" link.
+                print_url = _print_link(html)
+                if print_url:
+                    full = _fetch(print_url, DIRECTIVE_DIR / f"{code}-full.html",
+                                  force=force)
+                    chunks = parse_directive(full, url, title, date)
+            if chunks:
+                all_chunks.extend(chunks)
+                print(f"  {title}: {len(chunks)} chunks")
+            else:
+                failures.append((title, "no content parsed"))
+        except Exception as exc:
+            failures.append((title, f"{type(exc).__name__}: {exc}"))
+    PROCESSED_DIR.mkdir(parents=True, exist_ok=True)
+    OUT_FILE.write_text(json.dumps(all_chunks, ensure_ascii=False, indent=2),
+                        encoding="utf-8")
+    print(f"\n{len(all_chunks)} chunks from {len(directives) - len(failures)} "
+          f"directives -> {OUT_FILE.name}")
+    for title, why in failures:
+        print(f"  FAILED {title}: {why}")
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/dmemo.py b/canlex/dmemo.py
new file mode 100644
index 0000000000000000000000000000000000000000..924067e8f2665c772f25c3e0214746575a3c846e
--- /dev/null
+++ b/canlex/dmemo.py
@@ -0,0 +1,243 @@
+"""Ingest CBSA D-Memoranda (HTML) into structured, section-level chunks.
+
+D-Memoranda are CBSA's administrative guidance on how it applies the Customs Act
+and related law. They are persuasive, not binding -- every chunk is tagged
+doc_type="memorandum" so the rest of CanLex can keep them distinct from statute.
+"""
+import io
+import json
+import re
+import sys
+import time
+import urllib.request
+from urllib.parse import urljoin
+
+from bs4 import BeautifulSoup
+from pypdf import PdfReader
+
+from .config import RAW_DIR, PROCESSED_DIR
+
+INDEX_URL = "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1-d23-eng.html"
+DMEMO_DIR = RAW_DIR / "dmemos"
+OUT_FILE = PROCESSED_DIR / "dmemos.json"
+
+# <h2> headings that are page boilerplate rather than memo content.
+_SKIP_HEADINGS = {"contact us", "related links"}
+_MEMO_HREF = re.compile(r"/dm-md/d\d+/d[\d-]+-eng\.html")
+_URL_NUMBER = re.compile(r"/(d\d+-[\d-]+)-eng\.html")
+
+
+def _norm(text):
+    return re.sub(r"\s+", " ", text or "").strip()
+
+
+def _fetch(url, dest, force=False):
+    if dest.exists() and not force:
+        return dest.read_bytes()
+    req = urllib.request.Request(url, headers={"User-Agent": "CanLex/0.1"})
+    with urllib.request.urlopen(req, timeout=60) as resp:
+        data = resp.read()
+    dest.parent.mkdir(parents=True, exist_ok=True)
+    dest.write_bytes(data)
+    time.sleep(0.5)  # be polite to the CBSA server
+    return data
+
+
+def memo_urls(force=False):
+    """All individual D-memo URLs listed on the CBSA index page."""
+    html = _fetch(INDEX_URL, DMEMO_DIR / "_index.html", force=force)
+    soup = BeautifulSoup(html, "html.parser")
+    urls, seen = [], set()
+    for a in soup.find_all("a", href=True):
+        if _MEMO_HREF.search(a["href"]):
+            full = urljoin(INDEX_URL, a["href"])
+            if full not in seen:
+                seen.add(full)
+                urls.append(full)
+    return urls
+
+
+def _render_section(h2):
+    """Readable text from an <h2> up to the next <h2> (sections already unwrapped)."""
+    lines = []
+    for sib in h2.find_next_siblings():
+        if sib.name == "h2" or sib.get("id") == "wb-dtmd":
+            break
+        if sib.name in ("ul", "ol"):
+            for li in sib.find_all("li", recursive=False):
+                item = _norm(li.get_text(" ", strip=True))
+                if item:
+                    lines.append(f"- {item}")
+        else:
+            text = _norm(sib.get_text(" ", strip=True))
+            if text:
+                lines.append(text)
+    return "\n".join(lines)
+
+
+def parse_memo(html, url):
+    """Parse one D-memo HTML page into one chunk per <h2> content section."""
+    soup = BeautifulSoup(html, "html.parser")
+    main = soup.find("main")
+    if main is None:
+        return []
+    for section in main.find_all("section"):
+        section.unwrap()  # flatten so each <h2> and its content become siblings
+
+    match = _URL_NUMBER.search(url)
+    number = match.group(1).upper() if match else url
+    h1 = main.find("h1")
+    topic = ""
+    if h1 and h1.find("small"):
+        topic = _norm(h1.find("small").get_text(" ", strip=True))
+    dm = main.find("time", attrs={"property": "dateModified"})
+    date = _norm(dm.get("datetime") or dm.get_text()) if dm else ""
+
+    chunks = []
+    for h2 in main.find_all("h2"):
+        heading = _norm(h2.get_text(" ", strip=True))
+        if not heading or heading.lower() in _SKIP_HEADINGS:
+            continue
+        body = _render_section(h2)
+        if not body:
+            continue
+        chunks.append({
+            "id": f"dmemo-{number}-{len(chunks) + 1}",
+            "doc_type": "memorandum",
+            "act_code": "D-Memo",
+            "act_short": "D-Memo",
+            "act_name": "CBSA D-Memoranda",
+            "section": number,
+            "marginal_note": heading,
+            "part": topic,
+            "division": "",
+            "heading": "",
+            "text": body,
+            "history": "",
+            "last_amended": date,
+            "current_to": date,
+            "citation": f"Memorandum {number}",
+            "source_url": url,
+        })
+    return chunks
+
+
+def _pdf_clean(text):
+    text = re.sub(r"[ \t]+", " ", text)
+    text = re.sub(r"\n[ \t]+", "\n", text)
+    return re.sub(r"\n{3,}", "\n\n", text).strip()
+
+
+def _pdf_text(pdf_bytes):
+    try:
+        reader = PdfReader(io.BytesIO(pdf_bytes))
+        return _pdf_clean("\n".join((p.extract_text() or "") for p in reader.pages))
+    except Exception:
+        return ""
+
+
+def _split(text, target=3000):
+    """Split long PDF text into ~target-sized pieces at line boundaries."""
+    if len(text) <= target:
+        return [text]
+    parts, buf, size = [], [], 0
+    for line in text.split("\n"):
+        if size + len(line) > target and buf:
+            parts.append("\n".join(buf))
+            buf, size = [], 0
+        buf.append(line)
+        size += len(line) + 1
+    if buf:
+        parts.append("\n".join(buf))
+    return parts
+
+
+def parse_pdf_memo(html, url):
+    """Fallback for memos whose HTML page is only a stub linking to a PDF."""
+    soup = BeautifulSoup(html, "html.parser")
+    main = soup.find("main")
+    if main is None:
+        return []
+    pdf_href = next((a["href"] for a in main.find_all("a", href=True)
+                     if a["href"].lower().endswith(".pdf")), None)
+    if not pdf_href:
+        return []
+    pdf_url = urljoin(url, pdf_href)
+
+    match = _URL_NUMBER.search(url)
+    number = match.group(1).upper() if match else url
+    h1 = main.find("h1")
+    topic = _norm(h1.get_text(" ", strip=True)) if h1 else ""
+    topic = re.sub(r"^Memorandum\s+D[\w-]+\s*[:–-]\s*", "", topic, flags=re.I)
+    dm = main.find("time", attrs={"property": "dateModified"})
+    date = _norm(dm.get("datetime") or dm.get_text()) if dm else ""
+
+    pdf_bytes = _fetch(pdf_url, DMEMO_DIR / "pdf" / pdf_url.rsplit("/", 1)[-1])
+    text = _pdf_text(pdf_bytes)
+    if not text:
+        return []
+
+    parts = _split(text)
+    chunks = []
+    for i, part in enumerate(parts, 1):
+        label = topic or number
+        if len(parts) > 1:
+            label = f"{label} (part {i})"
+        chunks.append({
+            "id": f"dmemo-{number}-pdf{i}",
+            "doc_type": "memorandum",
+            "act_code": "D-Memo",
+            "act_short": "D-Memo",
+            "act_name": "CBSA D-Memoranda",
+            "section": number,
+            "marginal_note": label,
+            "part": "",
+            "division": "",
+            "heading": "",
+            "text": part,
+            "history": "",
+            "last_amended": date,
+            "current_to": date,
+            "citation": f"Memorandum {number}",
+            "source_url": url,
+        })
+    return chunks
+
+
+def ingest(force=False, limit=None):
+    urls = memo_urls(force=force)
+    if limit:
+        urls = urls[:limit]
+    print(f"Ingesting {len(urls)} D-Memoranda...")
+    all_chunks, failures = [], []
+    for i, url in enumerate(urls, 1):
+        try:
+            html = _fetch(url, DMEMO_DIR / url.rsplit("/", 1)[-1], force=force)
+            chunks = parse_memo(html, url) or parse_pdf_memo(html, url)
+            if chunks:
+                all_chunks.extend(chunks)
+            else:
+                failures.append((url, "no content parsed"))
+        except Exception as exc:
+            failures.append((url, f"{type(exc).__name__}: {exc}"))
+        if i % 50 == 0:
+            print(f"  {i}/{len(urls)} ...")
+    PROCESSED_DIR.mkdir(parents=True, exist_ok=True)
+    OUT_FILE.write_text(json.dumps(all_chunks, ensure_ascii=False, indent=2), encoding="utf-8")
+    print(f"  {len(all_chunks)} section-chunks from {len(urls) - len(failures)} memos "
+          f"-> {OUT_FILE.name}")
+    if failures:
+        print(f"  {len(failures)} memos with no content / errors:")
+        for url, why in failures[:15]:
+            print(f"    - {url.rsplit('/', 1)[-1]}: {why}")
+
+
+def main():
+    force = "--force" in sys.argv
+    limit = next((int(a.split("=", 1)[1]) for a in sys.argv[1:]
+                  if a.startswith("--limit=")), None)
+    ingest(force=force, limit=limit)
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/embed.py b/canlex/embed.py
new file mode 100644
index 0000000000000000000000000000000000000000..5d39e5a6354c08d58700c31c4bd3fb38aefda67f
--- /dev/null
+++ b/canlex/embed.py
@@ -0,0 +1,59 @@
+"""Build semantic embeddings for ingested legislation chunks (local, key-free)."""
+import json
+
+import numpy as np
+
+from .config import PROCESSED_DIR
+
+MODEL_NAME = "minishlab/potion-retrieval-32M"
+EMB_PATH = PROCESSED_DIR / "embeddings.npz"
+_MAX_BODY = 2000  # cap embedded body text so long sections stay topically focused
+
+
+def load_chunks():
+    chunks = []
+    for path in sorted(PROCESSED_DIR.glob("*.json")):
+        chunks.extend(json.loads(path.read_text(encoding="utf-8")))
+    return chunks
+
+
+def embed_text(chunk):
+    """Compact, retrieval-focused representation of one section."""
+    note = chunk["marginal_note"]
+    body = chunk["text"][:_MAX_BODY]
+    # The marginal note (section title) is the strongest topical signal, so it
+    # is repeated to weight it up in the mean-pooled static embedding.
+    parts = [chunk["act_short"], note, note, chunk["heading"], body]
+    return " . ".join(p for p in parts if p)
+
+
+class Embedder:
+    """Local static-embedding model (model2vec): no API key, runs offline once cached."""
+
+    def __init__(self, model_name=MODEL_NAME):
+        from model2vec import StaticModel
+        self.model = StaticModel.from_pretrained(model_name)
+
+    def encode(self, texts):
+        """Return L2-normalized float32 vectors, one row per input text."""
+        vecs = np.asarray(self.model.encode(list(texts)), dtype=np.float32)
+        if vecs.ndim == 1:
+            vecs = vecs.reshape(1, -1)
+        norms = np.linalg.norm(vecs, axis=1, keepdims=True)
+        return vecs / np.maximum(norms, 1e-9)
+
+
+def build():
+    chunks = load_chunks()
+    if not chunks:
+        print(f"No processed legislation in {PROCESSED_DIR}. Run 'canlex.ingest' first.")
+        return
+    print(f"Embedding {len(chunks)} sections with {MODEL_NAME} ...")
+    vectors = Embedder().encode([embed_text(c) for c in chunks])
+    ids = np.array([c["id"] for c in chunks])
+    np.savez(EMB_PATH, ids=ids, vectors=vectors)
+    print(f"  {vectors.shape[0]} vectors, dim {vectors.shape[1]} -> {EMB_PATH.name}")
+
+
+if __name__ == "__main__":
+    build()
diff --git a/canlex/index.py b/canlex/index.py
new file mode 100644
index 0000000000000000000000000000000000000000..25e9262a591563f79d0cb97c099e31aef779a1e4
--- /dev/null
+++ b/canlex/index.py
@@ -0,0 +1,207 @@
+"""Hybrid retrieval (BM25 + semantic) with cross-encoder reranking."""
+import json
+import math
+import re
+import sys
+from collections import Counter, defaultdict
+
+from .config import PROCESSED_DIR
+
+K1 = 1.5
+B = 0.75
+RRF_K = 60          # reciprocal-rank-fusion damping constant
+CANDIDATES = 80     # hits each retriever contributes to the fusion
+RERANK_POOL = 50    # top fused candidates the cross-encoder rescores
+
+_TOKEN = re.compile(r"[a-z0-9]+")
+_SECTION_REF = re.compile(r"\bs(?:ec(?:tion)?)?s?\.?\s*(\d+(?:\.\d+)?)")
+
+
+def tokenize(text):
+    return _TOKEN.findall(text.lower())
+
+
+def _section_refs(query):
+    """Pull explicit section numbers from a query, e.g. 'section 34', 's. 20.1'."""
+    return set(_SECTION_REF.findall(query.lower()))
+
+
+class LegislationIndex:
+    def __init__(self):
+        self.chunks = []
+        for path in sorted(PROCESSED_DIR.glob("*.json")):
+            self.chunks.extend(json.loads(path.read_text(encoding="utf-8")))
+        if not self.chunks:
+            raise RuntimeError(
+                f"No processed legislation in {PROCESSED_DIR}. Run 'canlex.ingest' first.")
+        self._build_bm25()
+        self._load_semantic()
+        self._load_reranker()
+
+    def _build_bm25(self):
+        self.doc_len = []
+        self.postings = defaultdict(list)  # term -> [(doc_idx, term_frequency), ...]
+        df = defaultdict(int)
+        for idx, c in enumerate(self.chunks):
+            # The marginal note (title) is repeated to weight it above body text;
+            # act_code and section are indexed so codes/numbers are searchable too.
+            blob = " ".join((c["marginal_note"], c["marginal_note"], c["heading"],
+                             c["part"], c["division"], c["act_code"], c["section"],
+                             c["text"]))
+            counts = Counter(tokenize(blob))
+            self.doc_len.append(sum(counts.values()))
+            for term, tf in counts.items():
+                self.postings[term].append((idx, tf))
+                df[term] += 1
+        n = len(self.chunks)
+        self.avgdl = sum(self.doc_len) / n
+        self.idf = {t: math.log(1 + (n - d + 0.5) / (d + 0.5)) for t, d in df.items()}
+
+    def _load_semantic(self):
+        """Load precomputed embeddings and the query embedder.
+
+        Any failure (missing embeddings, or numpy/model unavailable) degrades the
+        index to BM25-only rather than breaking retrieval.
+        """
+        self.semantic = False
+        emb_path = PROCESSED_DIR / "embeddings.npz"
+        if not emb_path.exists():
+            print("CanLex index: no embeddings.npz; using BM25 only "
+                  "(run 'canlex.embed' to enable semantic search).", file=sys.stderr)
+            return
+        try:
+            import numpy as np
+            from .embed import Embedder
+            with np.load(emb_path) as data:
+                id_to_vec = dict(zip(data["ids"].tolist(), data["vectors"]))
+                dim = int(data["vectors"].shape[1])
+            missing = 0
+            rows = []
+            for c in self.chunks:
+                vec = id_to_vec.get(c["id"])
+                if vec is None:
+                    missing += 1
+                    rows.append(np.zeros(dim, dtype=np.float32))
+                else:
+                    rows.append(vec)
+            self._np = np
+            self.vectors = np.vstack(rows)
+            self.embedder = Embedder()
+            self.semantic = True
+            if missing:
+                print(f"CanLex index: {missing}/{len(self.chunks)} sections lack "
+                      f"embeddings; re-run 'canlex.embed' to refresh.", file=sys.stderr)
+        except Exception as exc:
+            print(f"CanLex index: semantic search disabled ({type(exc).__name__}: "
+                  f"{exc}); using BM25 only.", file=sys.stderr)
+            self.semantic = False
+
+    def _load_reranker(self):
+        """Load the cross-encoder reranker; degrade to the fusion order on failure."""
+        self.reranker = None
+        try:
+            from .rerank import Reranker
+            self.reranker = Reranker()
+        except Exception as exc:
+            print(f"CanLex index: reranker disabled ({type(exc).__name__}: {exc}); "
+                  f"using hybrid fusion order.", file=sys.stderr)
+
+    def _bm25_scores(self, query):
+        scores = defaultdict(float)
+        for term in set(tokenize(query)):
+            idf = self.idf.get(term)
+            if idf is None:
+                continue
+            for idx, tf in self.postings[term]:
+                dl = self.doc_len[idx]
+                denom = tf + K1 * (1 - B + B * dl / self.avgdl)
+                scores[idx] += idf * tf * (K1 + 1) / denom
+        return scores
+
+    def _semantic_ranking(self, query):
+        qv = self.embedder.encode([query])[0]
+        sims = self.vectors @ qv
+        order = self._np.argsort(sims)[::-1][:CANDIDATES]
+        return [int(i) for i in order]
+
+    def _rerank_doc(self, idx):
+        c = self.chunks[idx]
+        return f"{c['citation']} — {c['marginal_note']}\n{c['text']}"
+
+    def search(self, query, top_k=6, act=None, doc_type=None):
+        """Hybrid candidate fusion (BM25 + semantic), then cross-encoder rerank."""
+        fused = defaultdict(float)
+        bm25 = self._bm25_scores(query)
+        for rank, idx in enumerate(sorted(bm25, key=bm25.get, reverse=True)[:CANDIDATES]):
+            fused[idx] += 1.0 / (RRF_K + rank)
+        if self.semantic:
+            for rank, idx in enumerate(self._semantic_ranking(query)):
+                fused[idx] += 1.0 / (RRF_K + rank)
+
+        # Ensure explicitly-referenced sections are retrieved even if recall missed them.
+        refs = _section_refs(query)
+        if refs:
+            for idx, c in enumerate(self.chunks):
+                if c["section"] in refs and idx not in fused:
+                    fused[idx] = 0.0
+
+        def allowed(idx):
+            c = self.chunks[idx]
+            if act and act.lower() not in (c["act_short"].lower(), c["act_code"].lower()):
+                return False
+            if doc_type and c.get("doc_type", "legislation") != doc_type:
+                return False
+            return True
+
+        candidates = [i for i in sorted(fused, key=fused.get, reverse=True) if allowed(i)]
+        if not candidates:
+            return []
+        scores = {i: fused[i] for i in candidates}
+
+        # Precision stage: the cross-encoder rescores the top candidate pool.
+        if self.reranker:
+            pool = candidates[:RERANK_POOL]
+            for idx, ce in zip(pool, self.reranker.score(
+                    query, [self._rerank_doc(i) for i in pool])):
+                scores[idx] = ce
+            pool.sort(key=lambda i: scores[i], reverse=True)
+            candidates = pool + candidates[RERANK_POOL:]
+
+        # Explicit section references are pinned to the very top.
+        if refs:
+            pinned = [i for i in candidates if self.chunks[i]["section"] in refs]
+            if pinned:
+                pinned_set = set(pinned)
+                candidates = pinned + [i for i in candidates if i not in pinned_set]
+
+        return [{**self.chunks[i], "score": round(scores[i], 4)} for i in candidates[:top_k]]
+
+    def get_section(self, act, section):
+        act = act.lower()
+        for c in self.chunks:
+            if c["section"] == section and act in (c["act_short"].lower(), c["act_code"].lower()):
+                return c
+        return None
+
+
+def main():
+    if len(sys.argv) < 2:
+        print('usage: python -m canlex.index "your query"')
+        return
+    query = " ".join(sys.argv[1:])
+    index = LegislationIndex()
+    if index.reranker:
+        mode = "hybrid + cross-encoder rerank"
+    elif index.semantic:
+        mode = "hybrid (BM25 + semantic)"
+    else:
+        mode = "BM25 only"
+    print(f"{len(index.chunks)} sections indexed - {mode}. Query: {query!r}\n")
+    for r in index.search(query):
+        print(f"[{r['score']:.3f}] {r['citation']} - {r['marginal_note']}")
+        print(f"          {r['text'].replace(chr(10), ' ')[:160]}")
+    print()
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/ingest.py b/canlex/ingest.py
new file mode 100644
index 0000000000000000000000000000000000000000..a159847135effb0a710ce74d86311808bdec6485
--- /dev/null
+++ b/canlex/ingest.py
@@ -0,0 +1,186 @@
+"""Ingest Justice Laws XML into structured, section-level JSON chunks."""
+import json
+import re
+import sys
+import time
+import urllib.request
+import xml.etree.ElementTree as ET
+
+from .config import SOURCES, RAW_DIR, PROCESSED_DIR
+
+LIMS = "{http://justice.gc.ca/lims}"
+BLOCK_TAGS = {"Subsection", "Paragraph", "Subparagraph", "Clause", "Definition"}
+
+
+def _norm(text):
+    """Collapse all whitespace, including en-spaces and NBSP, to single spaces."""
+    return re.sub(r"\s+", " ", text or "").strip()
+
+
+def _itertext(el):
+    return _norm("".join(el.itertext()))
+
+
+def fetch_xml(code, force=False):
+    src = SOURCES[code]
+    RAW_DIR.mkdir(parents=True, exist_ok=True)
+    dest = RAW_DIR / f"{code}.xml"
+    if dest.exists() and not force:
+        return dest
+    print(f"  downloading {src['xml_url']}")
+    req = urllib.request.Request(src["xml_url"], headers={"User-Agent": "CanLex/0.1"})
+    with urllib.request.urlopen(req, timeout=120) as resp:
+        dest.write_bytes(resp.read())
+    time.sleep(1.0)  # be polite to the Justice Laws server between downloads
+    return dest
+
+
+def _heading_text(h):
+    """Render a <Heading> as 'LABEL - TITLE' when both parts are present."""
+    label, title = h.find("Label"), h.find("TitleText")
+    if label is not None or title is not None:
+        parts = [_itertext(e) for e in (label, title) if e is not None]
+        return " - ".join(p for p in parts if p)
+    return _itertext(h)
+
+
+def _render_block(el, is_section=False):
+    """Recursively render a provision element into readable, structured text."""
+    label = note = ""
+    inline, blocks = [], []
+    for child in el:
+        tag = child.tag
+        if tag == "Label":
+            label = _itertext(child)
+        elif tag == "MarginalNote":
+            if not is_section:  # a section's own marginal note is its title
+                note = _itertext(child)
+        elif tag == "Text":
+            inline.append(_itertext(child))
+        elif tag == "HistoricalNote":
+            continue
+        elif tag in BLOCK_TAGS:
+            blocks.append(_render_block(child))
+        else:
+            nested = _render_block(child)
+            if nested:
+                blocks.append(nested)
+    head = " ".join(p for p in (label, f"[{note}]" if note else "", " ".join(inline)) if p)
+    if blocks:
+        return (head + "\n" if head else "") + "\n".join(b for b in blocks if b)
+    return head
+
+
+def _history(section):
+    note = section.find("HistoricalNote")
+    if note is None:
+        return ""
+    return "; ".join(_itertext(i) for i in note.iter("HistoricalNoteSubItem"))
+
+
+def parse_legislation(xml_path, code):
+    src = SOURCES[code]
+    data = xml_path.read_bytes()
+    if data[:3] == b"\xef\xbb\xbf":  # some Justice Laws XML files carry a UTF-8 BOM
+        data = data[3:]
+    root = ET.fromstring(data)
+    current_to = root.get(f"{LIMS}current-date", "")
+    body = root.find("Body")
+    if body is None:
+        raise ValueError(f"{code}: no <Body> element (root <{root.tag}>)")
+
+    headings, chunks = {}, []
+    for el in body:
+        if el.tag == "Heading":
+            try:
+                level = int(el.get("level", "0"))
+            except ValueError:
+                level = 0
+            headings = {k: v for k, v in headings.items() if k < level}
+            headings[level] = _heading_text(el)
+            continue
+        if el.tag != "Section":
+            continue
+
+        label_el = el.find("Label")
+        number = _itertext(label_el) if label_el is not None else ""
+        note_el = el.find("MarginalNote")
+        marginal = _itertext(note_el) if note_el is not None else ""
+        body_text = _render_block(el, is_section=True)
+
+        if number:
+            chunk_id = f"{code}-s{number}"
+            citation = f"{src['short']}, s. {number}"
+            source_url = f"{src['web_base']}section-{number}.html"
+        else:
+            # An unnumbered <Section> is a preamble or enacting recital. Keep it
+            # unless it has no text; the LIMS id keeps the chunk id unique when
+            # an Act contains more than one such block.
+            if not body_text:
+                continue
+            number = marginal or "Preamble"
+            marginal = marginal or "Preamble"
+            lims_id = el.get(f"{LIMS}id") or str(len(chunks))
+            chunk_id = f"{code}-pre-{lims_id}"
+            citation = f"{src['short']}, {number}"
+            source_url = src["web_base"]
+
+        part = next((v for _, v in sorted(headings.items())
+                     if v.upper().startswith("PART")), "")
+        division = next((v for _, v in sorted(headings.items())
+                         if v.upper().startswith("DIVISION")), "")
+        nearest = headings[max(headings)] if headings else ""
+
+        chunks.append({
+            "id": chunk_id,
+            "act_code": code,
+            "act_short": src["short"],
+            "act_name": src["name"],
+            "section": number,
+            "marginal_note": marginal,
+            "part": part,
+            "division": division,
+            "heading": nearest,
+            "text": body_text,
+            "history": _history(el),
+            "last_amended": el.get(f"{LIMS}lastAmendedDate", ""),
+            "current_to": current_to,
+            "citation": citation,
+            "source_url": source_url,
+        })
+
+    return chunks
+
+
+def ingest(code, force=False):
+    print(f"Ingesting {code} ({SOURCES[code]['short']})...")
+    xml_path = fetch_xml(code, force=force)
+    chunks = parse_legislation(xml_path, code)
+    PROCESSED_DIR.mkdir(parents=True, exist_ok=True)
+    out = PROCESSED_DIR / f"{code}.json"
+    out.write_text(json.dumps(chunks, ensure_ascii=False, indent=2), encoding="utf-8")
+    print(f"  {len(chunks)} sections -> {out.name}")
+    return chunks
+
+
+def main():
+    force = "--force" in sys.argv
+    only = [a for a in sys.argv[1:] if not a.startswith("-")]
+    codes = only or list(SOURCES)
+    failures = []
+    for code in codes:
+        if code not in SOURCES:
+            print(f"  SKIP {code}: not a known source")
+            continue
+        try:
+            ingest(code, force=force)
+        except Exception as exc:
+            failures.append((code, exc))
+            print(f"  FAILED {code}: {type(exc).__name__}: {exc}")
+    print(f"\nDone: {len(codes) - len(failures)}/{len(codes)} ingested.")
+    for code, exc in failures:
+        print(f"  FAILED {code}: {exc}")
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/rerank.py b/canlex/rerank.py
new file mode 100644
index 0000000000000000000000000000000000000000..26a234f6e946c7f186884c0fc54eb7e200b5fd62
--- /dev/null
+++ b/canlex/rerank.py
@@ -0,0 +1,87 @@
+"""Cross-encoder reranker over ONNX Runtime (local, key-free)."""
+import json
+
+import numpy as np
+import onnxruntime as ort
+from huggingface_hub import hf_hub_download
+from tokenizers import Tokenizer
+
+RERANK_REPO = "Xenova/bge-reranker-base"
+RERANK_ONNX = "onnx/model_quantized.onnx"  # int8: ~3x faster on CPU, negligible quality loss
+MAX_TOKENS = 512
+_MAX_DOC_CHARS = 3000  # cap doc text before tokenizing (512 tokens ~ 2-3k chars)
+
+
+class Reranker:
+    """Cross-encoder that scores (query, section) pairs for relevance.
+
+    Loads a BGE reranker as ONNX and runs it on CPU -- no API key; the model is
+    downloaded once and cached. A cross-encoder reads the query and section
+    jointly, so it judges true relevance far better than the BM25/embedding
+    similarities used to build the candidate pool.
+    """
+
+    def __init__(self):
+        model_path = hf_hub_download(RERANK_REPO, RERANK_ONNX)
+        tok_path = hf_hub_download(RERANK_REPO, "tokenizer.json")
+        cfg_path = hf_hub_download(RERANK_REPO, "config.json")
+        with open(cfg_path, encoding="utf-8") as fh:
+            self.pad_id = json.load(fh).get("pad_token_id", 0)
+
+        self.session = ort.InferenceSession(model_path, providers=["CPUExecutionProvider"])
+        self.input_names = {i.name for i in self.session.get_inputs()}
+
+        self.tokenizer = Tokenizer.from_file(tok_path)
+        # only_second keeps the query intact and truncates the (longer) section.
+        self.tokenizer.enable_truncation(max_length=MAX_TOKENS, strategy="only_second")
+
+    def score(self, query, documents):
+        """Return a relevance logit for each document paired with the query.
+
+        Higher means more relevant. The returned list is aligned with `documents`.
+        """
+        if not documents:
+            return []
+        encs = self.tokenizer.encode_batch(
+            [(query, doc[:_MAX_DOC_CHARS]) for doc in documents])
+        width = max(len(e.ids) for e in encs)
+        input_ids = np.full((len(encs), width), self.pad_id, dtype=np.int64)
+        attention = np.zeros((len(encs), width), dtype=np.int64)
+        type_ids = np.zeros((len(encs), width), dtype=np.int64)
+        for row, enc in enumerate(encs):
+            n = len(enc.ids)
+            input_ids[row, :n] = enc.ids
+            attention[row, :n] = enc.attention_mask
+            type_ids[row, :n] = enc.type_ids
+
+        feed = {"input_ids": input_ids, "attention_mask": attention}
+        if "token_type_ids" in self.input_names:
+            feed["token_type_ids"] = type_ids
+        logits = self.session.run(None, feed)[0]
+        return np.asarray(logits, dtype=np.float32).reshape(-1).tolist()
+
+
+def main():
+    import time
+    print(f"Loading {RERANK_REPO} ({RERANK_ONNX}) ...")
+    reranker = Reranker()
+    query = "powers of arrest without warrant"
+    docs = [
+        "Arrest without warrant. A peace officer may arrest without warrant a "
+        "person who has committed a criminal offence.",
+        "Definitions. In this Act, fish means any fish and includes shellfish, "
+        "crustaceans and marine animals.",
+        "Importation. It is prohibited to import cannabis except as authorized "
+        "under this Act.",
+    ]
+    start = time.perf_counter()
+    scores = reranker.score(query, docs)
+    elapsed = (time.perf_counter() - start) * 1000
+    print(f"\nQuery: {query!r}")
+    for doc, score in sorted(zip(docs, scores), key=lambda x: x[1], reverse=True):
+        print(f"  {score:8.3f}  {doc[:62]}")
+    print(f"\n{elapsed:.0f} ms for {len(docs)} documents")
+
+
+if __name__ == "__main__":
+    main()
diff --git a/canlex/server.py b/canlex/server.py
new file mode 100644
index 0000000000000000000000000000000000000000..15313bd6be86cc5de80612e022bb2a3dcb44c365
--- /dev/null
+++ b/canlex/server.py
@@ -0,0 +1,406 @@
+#!/usr/bin/env python3
+"""MCP server exposing CanLex Canadian legislation retrieval as tools.
+
+Runs over stdio. Launched by an MCP client (Claude Code / Claude Desktop);
+it requires no API keys -- retrieval is fully local.
+"""
+import os
+import sys
+from pathlib import Path
+from typing import Optional
+
+# Allow this file to be launched directly by an MCP client, cwd-independent.
+sys.path.insert(0, str(Path(__file__).resolve().parent.parent))
+
+from pydantic import BaseModel, ConfigDict, Field
+from mcp.server.fastmcp import FastMCP
+
+from canlex.index import LegislationIndex
+
+mcp = FastMCP("canlex_mcp", host="0.0.0.0",
+              port=int(os.environ.get("PORT", "8000")))
+
+_READONLY = {
+    "readOnlyHint": True,
+    "destructiveHint": False,
+    "idempotentHint": True,
+    "openWorldHint": False,
+}
+
+# Prepended to every result so the model grounds, cites, and hedges correctly.
+GROUNDING_NOTE = (
+    "ANSWERING INSTRUCTIONS: Base the answer only on the material below. Cite "
+    "specific provisions and quote key operative words (e.g. 'IRPA s. 34(1)(c)'). "
+    "Distinguish the kinds of source: enacted law (Acts and regulations) is binding; "
+    "CBSA D-Memoranda are administrative guidance -- persuasive only, not binding, "
+    "and a court may disagree with them; collective agreements and the National "
+    "Joint Council directives they incorporate are binding employment-terms "
+    "instruments for a bargaining unit. State the "
+    "'current to', modified, or in-force date when stating the law. If the material "
+    "below does not fully resolve the question -- including where it turns on case "
+    "law or facts not present here -- say so explicitly. This is legal information, "
+    "not legal advice."
+)
+
+_INDEX: Optional[LegislationIndex] = None
+
+
+def _index() -> LegislationIndex:
+    """Load and cache the legislation index on first use."""
+    global _INDEX
+    if _INDEX is None:
+        _INDEX = LegislationIndex()
+    return _INDEX
+
+
+def _format_section(c: dict) -> str:
+    """Render one chunk (legislation, D-Memo, or agreement) as cited Markdown."""
+    doc_type = c.get("doc_type", "legislation")
+    header = f"### {c['citation']} — {c['marginal_note']}".rstrip(" —")
+    location = " > ".join(p for p in (c["part"], c["division"]) if p)
+    lines = [header]
+    if location:
+        lines.append(f"*{location}*")
+    if doc_type == "memorandum":
+        lines.append("_CBSA administrative guidance — persuasive, not binding law._")
+        lines.append(f"(modified {c['current_to'] or 'n/a'})")
+    elif doc_type == "agreement":
+        lines.append("_Treasury Board collective agreement — a binding contract for "
+                     "this bargaining unit._")
+        lines.append(f"(in force to {c['current_to'] or 'n/a'})")
+    elif doc_type == "directive":
+        lines.append("_National Joint Council directive — forms part of collective "
+                     "agreements; binding for the matters it covers._")
+        lines.append(f"(effective {c['current_to'] or 'n/a'})")
+    else:
+        meta = [f"current to {c['current_to'] or 'n/a'}"]
+        if c["last_amended"]:
+            meta.append(f"last amended {c['last_amended']}")
+        lines.append(f"({'; '.join(meta)})")
+    lines.append("")
+    lines.append(c["text"])
+    lines.append("")
+    if c["history"]:
+        lines.append(f"Amendment history: {c['history']}")
+    lines.append(f"Source: {c['source_url']}")
+    return "\n".join(lines)
+
+
+class SearchInput(BaseModel):
+    """Input for canlex_search_legislation."""
+    model_config = ConfigDict(str_strip_whitespace=True, extra="forbid")
+
+    query: str = Field(
+        ...,
+        description="Natural-language legal question or keywords, e.g. "
+        "'detention review timelines' or 'inadmissibility for serious criminality'.",
+        min_length=2, max_length=500,
+    )
+    top_k: int = Field(
+        default=6,
+        description="Number of sections to return (1-20). Use more for broad questions.",
+        ge=1, le=20,
+    )
+    act: Optional[str] = Field(
+        default=None,
+        description="Optional filter to a single Act, by short name or code "
+        "(e.g. 'IRPA' or 'I-2.5'). Omit to search every loaded Act.",
+    )
+    doc_type: Optional[str] = Field(
+        default=None,
+        description="Optional filter by source type: 'legislation' (Acts and "
+        "regulations), 'memorandum' (CBSA D-Memoranda), 'agreement' (collective "
+        "agreements), or 'directive' (NJC directives). Omit to search all.",
+    )
+
+
+class GetSectionInput(BaseModel):
+    """Input for canlex_get_section."""
+    model_config = ConfigDict(str_strip_whitespace=True, extra="forbid")
+
+    act: str = Field(..., description="Act short name or code, e.g. 'IRPA' or 'I-2.5'.",
+                     min_length=1, max_length=60)
+    section: str = Field(..., description="Section number exactly as cited, e.g. '34', '20.1'.",
+                         min_length=1, max_length=20)
+
+
+@mcp.tool(name="canlex_search_legislation",
+          annotations={"title": "Search Canadian Legislation", **_READONLY})
+def canlex_search_legislation(params: SearchInput) -> str:
+    """Search Canadian federal law, CBSA D-Memoranda, agreements, and NJC directives.
+
+    The CanLex corpus has four kinds of source: 31 federal Acts and regulations
+    (immigration, customs, criminal, drugs, food/health, labour, privacy and more);
+    CBSA D-Memoranda (the Canada Border Services Agency's administrative guidance on
+    how it applies customs and border law); Treasury Board collective agreements
+    (currently the FB / Border Services group); and National Joint Council directives
+    (travel, relocation, isolated posts and more). Use this for ANY question about
+    that material. It ranks results by relevance and returns their full text so the
+    answer can cite the actual wording; an explicit section reference (e.g. "section
+    34") is always surfaced. Each result is marked with its source type.
+
+    Args:
+        params (SearchInput): Validated input containing:
+            - query (str): Legal question or keywords to search for.
+            - top_k (int): How many sections to return, 1-20 (default 6).
+            - act (Optional[str]): Restrict to one Act by short name/code, or omit for all.
+            - doc_type (Optional[str]): 'legislation', 'memorandum', 'agreement', or
+              'directive' to restrict to one source type; omit to search all.
+
+    Returns:
+        str: Markdown with answering instructions followed by the matching sections.
+        Each section block contains its citation, Part/Division, the 'current to' and
+        'last amended' dates, the full provision text, amendment history, and a source
+        URL. Returns a "No ... matched" message if nothing is found.
+
+    Examples:
+        - "What are the security grounds for inadmissibility?" -> query about s. 34.
+        - "detention review 48 hours" -> finds the detention-review provisions.
+        - Don't use to look up a known section number verbatim -- use canlex_get_section.
+    """
+    index = _index()
+    results = index.search(params.query, top_k=params.top_k, act=params.act,
+                           doc_type=params.doc_type)
+    if not results:
+        scope = f" in '{params.act}'" if params.act else ""
+        return (f"No results matched '{params.query}'{scope}. "
+                f"Try broader or different keywords, or call canlex_list_acts to see "
+                f"what is currently loaded.")
+    blocks = [GROUNDING_NOTE, "",
+              f'{len(results)} relevant section(s) for: "{params.query}"']
+    for c in results:
+        blocks.append("")
+        blocks.append("---")
+        blocks.append("")
+        blocks.append(_format_section(c))
+    return "\n".join(blocks)
+
+
+@mcp.tool(name="canlex_get_section",
+          annotations={"title": "Get a Legislation Section", **_READONLY})
+def canlex_get_section(params: GetSectionInput) -> str:
+    """Retrieve one specific section of legislation verbatim, by Act and section number.
+
+    Use this when the exact citation is already known (e.g. the user asks about
+    "IRPA section 34" or a provision cross-references "subsection 25.1(1)").
+
+    Args:
+        params (GetSectionInput): Validated input containing:
+            - act (str): Act short name or code, e.g. 'IRPA' or 'I-2.5'.
+            - section (str): Section number exactly as cited, e.g. '34' or '20.1'.
+
+    Returns:
+        str: Markdown with answering instructions followed by the section's citation,
+        Part/Division, 'current to' and 'last amended' dates, full provision text,
+        amendment history, and source URL. Returns an actionable error message (listing
+        the loaded Acts) if the Act or section is not found.
+
+    Examples:
+        - "Show me IRPA s. 34" -> act='IRPA', section='34'.
+        - "What does subsection 20.1 say" -> act='IRPA', section='20.1'.
+    """
+    index = _index()
+    section = index.get_section(params.act, params.section)
+    if section is None:
+        acts = sorted({c["act_short"] for c in index.chunks})
+        return (f"Error: no section '{params.section}' found in '{params.act}'. "
+                f"Loaded Acts: {', '.join(acts) or 'none'}. Check the section number, "
+                f"or use canlex_search_legislation to locate the provision by topic.")
+    return GROUNDING_NOTE + "\n\n" + _format_section(section)
+
+
+@mcp.tool(name="canlex_list_acts",
+          annotations={"title": "List Loaded Legislation", **_READONLY})
+def canlex_list_acts() -> str:
+    """List what the CanLex corpus contains -- Acts and regulations, CBSA
+    D-Memoranda, collective agreements, and NJC directives.
+
+    Use this to learn the scope and currency of the corpus before searching, or to
+    report it to the user.
+
+    Returns:
+        str: Markdown grouped by source type.
+    """
+    index = _index()
+    acts: dict[str, dict] = {}
+    agreements: dict[str, dict] = {}
+    directives: dict[str, dict] = {}
+    memo_numbers: set[str] = set()
+    memo_chunks = 0
+    memo_date = ""
+    for c in index.chunks:
+        doc_type = c.get("doc_type", "legislation")
+        if doc_type == "memorandum":
+            memo_numbers.add(c["section"])
+            memo_chunks += 1
+            memo_date = max(memo_date, c["current_to"] or "")
+        elif doc_type == "agreement":
+            entry = agreements.setdefault(c["act_code"], {
+                "short": c["act_short"], "name": c["act_name"],
+                "current_to": c["current_to"], "count": 0,
+            })
+            entry["count"] += 1
+        elif doc_type == "directive":
+            entry = directives.setdefault(c["act_code"], {
+                "short": c["act_short"], "current_to": c["current_to"], "count": 0,
+            })
+            entry["count"] += 1
+        else:
+            entry = acts.setdefault(c["act_code"], {
+                "short": c["act_short"], "name": c["act_name"],
+                "code": c["act_code"], "current_to": c["current_to"], "count": 0,
+            })
+            entry["count"] += 1
+    lines = ["# CanLex corpus", "", "## Enacted law"]
+    for a in sorted(acts.values(), key=lambda x: x["short"]):
+        lines.append(f"- **{a['short']}** — {a['name']} ({a['code']}): "
+                     f"{a['count']} sections, current to {a['current_to'] or 'n/a'}")
+    if memo_numbers:
+        lines += ["", "## CBSA guidance",
+                  f"- **D-Memoranda** — {len(memo_numbers)} memoranda "
+                  f"({memo_chunks} sections), modified up to {memo_date or 'n/a'}. "
+                  f"Administrative guidance on customs and border law; "
+                  f"persuasive, not binding."]
+    if agreements:
+        lines += ["", "## Collective agreements"]
+        for a in sorted(agreements.values(), key=lambda x: x["short"]):
+            lines.append(f"- **{a['short']}** — {a['name']}: {a['count']} articles, "
+                         f"in force to {a['current_to'] or 'n/a'}")
+    if directives:
+        lines += ["", "## NJC directives"]
+        for a in sorted(directives.values(), key=lambda x: x["short"]):
+            lines.append(f"- **{a['short']}**: {a['count']} sections, "
+                         f"effective {a['current_to'] or 'n/a'}")
+    lines += ["", "Search with canlex_search_legislation; filter by doc_type "
+              "(legislation / memorandum / agreement / directive). Fetch a known "
+              "provision with canlex_get_section, or a case's citations with "
+              "canlex_case."]
+    return "\n".join(lines)
+
+
+_CITATOR = None
+
+
+def _citator():
+    """Load and cache the CanLII citator on first use."""
+    global _CITATOR
+    if _CITATOR is None:
+        from canlex.citator import Citator
+        _CITATOR = Citator()
+    return _CITATOR
+
+
+class CaseInput(BaseModel):
+    """Input for canlex_case."""
+    model_config = ConfigDict(str_strip_whitespace=True, extra="forbid")
+
+    case_url: str = Field(
+        ...,
+        description="A full canlii.org case URL, e.g. "
+        "'https://www.canlii.org/en/ca/scc/doc/2019/2019scc65/2019scc65.html'. "
+        "Find it by web search if you only have the case name.",
+        min_length=10, max_length=400,
+    )
+
+
+def _format_case(report: dict) -> str:
+    """Render a CanLII citator report as Markdown."""
+    meta = report["meta"]
+    lines = [f"## {meta.get('title', '(untitled case)')}",
+             meta.get("citation", "").strip()]
+    facts = []
+    if meta.get("decisionDate"):
+        facts.append(f"decided {meta['decisionDate']}")
+    if meta.get("docketNumber"):
+        facts.append(f"docket {meta['docketNumber']}")
+    if facts:
+        lines.append("(" + "; ".join(facts) + ")")
+    if meta.get("keywords"):
+        lines.append(f"**Keywords:** {meta['keywords']}")
+    if meta.get("topics"):
+        lines.append(f"**Topics:** {meta['topics']}")
+    if meta.get("url"):
+        lines.append(f"CanLII: {meta['url']}")
+    lines.append("")
+    lines.append("_CanLII citator data (live). This is case metadata and the "
+                 "citation graph only -- not the judgment text; follow the CanLII "
+                 "link to read the decision. A case is binding precedent depending "
+                 "on the court and jurisdiction._")
+
+    def case_list(label, block):
+        rows = [f"\n### {label}: {block['total']}"]
+        for item in block["items"]:
+            rows.append(f"- {item.get('title', '')} — {item.get('citation', '')}")
+        extra = block["total"] - len(block["items"])
+        if extra > 0:
+            rows.append(f"  ...and {extra} more.")
+        return rows
+
+    lines += case_list("Cited by (later cases citing this one)", report["citingCases"])
+    lines += case_list("Cites (authorities this case relies on)", report["citedCases"])
+
+    legis = report["citedLegislations"]
+    lines.append(f"\n### Legislation cited: {legis['total']}")
+    for item in legis["items"]:
+        kind = item.get("type", "")
+        lines.append(f"- {item.get('title', '')} — {item.get('citation', '')}"
+                     + (f" [{kind}]" if kind else ""))
+    extra = legis["total"] - len(legis["items"])
+    if extra > 0:
+        lines.append(f"  ...and {extra} more.")
+    return "\n".join(lines)
+
+
+@mcp.tool(name="canlex_case",
+          annotations={"title": "CanLII Case Citator", "readOnlyHint": True,
+                       "destructiveHint": False, "idempotentHint": True,
+                       "openWorldHint": True})
+def canlex_case(params: CaseInput) -> str:
+    """Look up a Canadian court case on CanLII and return its citation graph.
+
+    Given a case's full canlii.org URL, returns the case's metadata plus its
+    citator: the cases it cites, the cases that cite it (its treatment and how
+    leading it is), and the legislation it cites -- live from the CanLII API.
+
+    The CanLII API has no case search, so the case's full canlii.org URL must be
+    supplied (find it by web search if you only have the case name). This returns
+    metadata and the citation graph only, NOT the judgment text -- follow the
+    CanLII link for that. A call takes ~15-20 seconds (the API is rate-limited).
+
+    Args:
+        params (CaseInput): contains case_url -- a full canlii.org case URL.
+
+    Returns:
+        str: Markdown -- the case's title, neutral citation, date, docket and
+        topics; how many cases cite it (with examples); how many it cites; and the
+        legislation it cites. Returns an error message if the URL is not a
+        recognized canlii.org case URL, or if the CanLII API is unavailable.
+    """
+    try:
+        citator = _citator()
+    except Exception as exc:
+        return (f"The case citator is unavailable: {exc} "
+                f"It needs a CanLII API key in canlii_key.txt.")
+    try:
+        report = citator.case_report(params.case_url)
+    except Exception as exc:
+        return f"CanLII lookup failed: {type(exc).__name__}: {exc}"
+    if "error" in report:
+        return f"Error: {report['error']}"
+    return _format_case(report)
+
+
+if __name__ == "__main__":
+    try:
+        idx = _index()
+        print(f"CanLex MCP: {len(idx.chunks)} sections loaded.", file=sys.stderr)
+    except Exception as exc:  # surfaced in the MCP client's server logs
+        print(f"CanLex MCP: failed to load legislation index: {exc}\n"
+              f"Run 'py -m canlex.ingest' first.", file=sys.stderr)
+        sys.exit(1)
+    # CANLEX_HTTP switches on the remote (web) transport; default is local stdio.
+    if os.environ.get("CANLEX_HTTP"):
+        print("CanLex MCP: serving over streamable-HTTP.", file=sys.stderr)
+        mcp.run(transport="streamable-http")
+    else:
+        mcp.run()
diff --git a/data/processed/A-8.8.json b/data/processed/A-8.8.json
new file mode 100644
index 0000000000000000000000000000000000000000..500e6236fbd3dd1545c2e84b9a10df840ab4dd07
--- /dev/null
+++ b/data/processed/A-8.8.json
@@ -0,0 +1,801 @@
+[
+  {
+    "id": "A-8.8-s1",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Agriculture and Agri-Food Administrative Monetary Penalties Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-1.html"
+  },
+  {
+    "id": "A-8.8-s2",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2 In this Act,\nagri-food Act means the Farm Debt Mediation Act, the Feeds Act, the Fertilizers Act, the Health of Animals Act, the Pest Control Products Act, the Plant Protection Act, the Safe Food for Canadians Act or the Seeds Act; (loi agroalimentaire)\nMinister means the Minister of Agriculture and Agri-Food, except that\n(a) it means the Minister of Health in relation to a violation involving a contravention of\n(i) the Pest Control Products Act, or\n(ii) a provision relating to food safety of an agri-food Act or of a regulation made under such an Act, and\n(b) it means the Minister of Public Safety and Emergency Preparedness in relation to a notice of violation issued in respect of the contravention of program legislation referred to in subsection 11(5) of the Canadian Food Inspection Agency Act; (ministre)\npenalty means an administrative monetary penalty imposed under this Act for a violation; (sanction)\nprescribed means prescribed by regulation; (Version anglaise seulement)\nTribunal means the Review Tribunal continued by subsection 27(1); (Commission)",
+    "history": "1995, c. 40, s. 2; 1997, c. 21, s. 30; 2002, c. 28, s. 82; 2005, c. 38, ss. 30, 145; 2012, c. 24, s. 98; 2015, c. 2, s. 113",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-2.html"
+  },
+  {
+    "id": "A-8.8-s3",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "3",
+    "marginal_note": "Purpose of Act",
+    "part": "",
+    "division": "",
+    "heading": "Purpose of Act",
+    "text": "3 The purpose of this Act is to establish, as an alternative to the existing penal system and as a supplement to existing enforcement measures, a fair and efficient administrative monetary penalty system for the enforcement of the agri-food Acts.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-3.html"
+  },
+  {
+    "id": "A-8.8-s4",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "4",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "4\n(1) The Minister may make regulations\n(a) designating as a violation that may be proceeded with in accordance with this Act\n(i) the contravention of any specified provision of an agri-food Act or of a regulation made under an agri-food Act,\n(ii) the contravention of any specified order, or class of orders, made by the Minister under the Plant Protection Act, or\n(iii) the refusal or neglect to perform any specified duty, or class of duties, imposed by or under the Plant Protection Act, the Health of Animals Act, the Pest Control Products Act or the Safe Food for Canadians Act;\nif the contravention, or the failure or neglect to perform the duty, as the case may be, is an offence under an agri-food Act;\n(b) classifying each violation as a minor violation, a serious violation or a very serious violation;\n(b.1) establishing, in respect of each violation, a short-form description to be used in notices of violation;\n(c) fixing a penalty, or a range of penalties, in respect of each violation;\n(d) respecting the circumstances under which, the criteria by which and the manner in which a penalty may be increased or reduced, including the reduction of a penalty pursuant to a compliance agreement under subsection 10(1);\n(e) respecting the determination of a lesser amount that may be paid in complete satisfaction of a penalty if paid within the prescribed time and manner;\n(f) respecting the circumstances under which reviews under this Act by the Tribunal shall be oral or in writing;\n(g) respecting the service of documents required or authorized to be served under this Act including, without restricting the generality of the foregoing, the manner of serving such documents, the proof of their service and the circumstances under which such documents shall be deemed to have been served;\n(h) prescribing anything that by this Act is to be prescribed; and\n(i) generally, for carrying out the purposes and provisions of this Act.\n(2) [Maximum penalties] The maximum penalty for a violation is\n(a) in the case of a violation that is committed by an individual otherwise than in the course of a business and that is not committed to obtain a financial benefit, $2,000; and\n(b) in any other case, $5,000 for a minor violation, $15,000 for a serious violation and $25,000 for a very serious violation.\n(3) [Criteria] Without restricting the generality of paragraph (1)(d), in making regulations respecting the criteria for increasing or reducing the amount of the penalty for a violation, the Minister shall include the following in any such criteria:\n(a) the degree of intention or negligence on the part of the person who committed the violation;\n(b) the harm done by the violation; and\n(c) the history of the person who committed the violation of prior violations or convictions under agri-food Acts within the five year period immediately before the violation.",
+    "history": "1995, c. 40, s. 4; 2012, c. 24, s. 99; 2015, c. 2, s. 114; 2016, c. 9, ss. 70, 72",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-4.html"
+  },
+  {
+    "id": "A-8.8-s5",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "5",
+    "marginal_note": "How act or omission may be proceeded with",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "5 Where any act or omission can be proceeded with as a violation or as an offence, the Minister may commence proceedings in respect of that act or omission as a violation or recommend that it be proceeded with as an offence, but proceeding with it as a violation precludes proceeding with it as an offence, and proceeding with it as an offence precludes proceeding with it as a violation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-5.html"
+  },
+  {
+    "id": "A-8.8-s6",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "6",
+    "marginal_note": "Power of Minister — notices of violation",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "6 The Minister may designate persons, or classes of persons, who are authorized to issue notices of violation.",
+    "history": "1995, c. 40, s. 6; 2015, c. 2, s. 115",
+    "last_amended": "2015-02-27",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-6.html"
+  },
+  {
+    "id": "A-8.8-s7",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "7",
+    "marginal_note": "Commission of violation",
+    "part": "",
+    "division": "",
+    "heading": "Proceedings",
+    "text": "7\n(1) Every person who\n(a) contravenes any provision of an agri-food Act or of a regulation made under an agri-food Act,\n(b) contravenes any order made by the Minister under the Plant Protection Act, or\n(c) refuses or neglects to perform any duty imposed by or under the Plant Protection Act, the Health of Animals Act, the Pest Control Products Act or the Safe Food for Canadians Act\nthe contravention of which, or the refusal or neglect of which, is designated to be a violation by a regulation made under paragraph 4(1)(a) commits a violation and is liable to a warning or to a penalty in accordance with this Act.\n(2) [Issuance of notice of violation] If a person designated under section 6 has reasonable grounds to believe that a person has committed a violation, the designated person may issue, and shall cause to be served on the person, a notice of violation that names the person, identifies the violation and\n(a) contains a warning that the person has committed a violation; or\n(b) sets out\n(i) the penalty, established in accordance with the regulations, for the violation that the person is liable to pay,\n(ii) particulars concerning the time for paying and the manner of paying the penalty, and\n(iii) subject to the regulations, a lesser amount that may be paid in complete satisfaction of the penalty if paid within the time and manner specified in the notice.\n(3) [Summary of rights] A notice of violation must clearly summarize, in plain language, the rights and obligations under this Act of the person on whom it is served, including the right to have the facts of the violation reviewed by the Minister or the Tribunal, and the procedure for requesting such a review.",
+    "history": "1995, c. 40, s. 7; 2012, c. 24, s. 100(E); 2015, c. 2, s. 116(E); 2016, c. 9, ss. 71(E), 72(E)",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-7.html"
+  },
+  {
+    "id": "A-8.8-s8",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "8",
+    "marginal_note": "Notices with warning — request for review",
+    "part": "",
+    "division": "",
+    "heading": "Notices of Violation with Warning",
+    "text": "8\n(1) Where a notice of violation contains a warning, the person named in the notice may, in the prescribed time and manner, request a review of the facts of the violation by the Minister or the Tribunal.\n(2) [Deeming] Where a person who is served with a notice of violation that contains a warning does not request a review under subsection (1) in the prescribed time and manner, the person is deemed to have committed the violation identified in the notice of violation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-8.html"
+  },
+  {
+    "id": "A-8.8-s9",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "9",
+    "marginal_note": "Notices with penalty — payment",
+    "part": "",
+    "division": "",
+    "heading": "Notices of Violation with Penalty",
+    "text": "9\n(1) Where a notice of violation sets out a penalty and the person named in the notice pays, in the prescribed time and manner, the amount of the penalty or, subject to the regulations, the lesser amount set out in the notice that may be paid in lieu of the penalty,\n(a) the person is deemed to have committed the violation in respect of which the amount is paid;\n(b) the Minister shall accept that amount as and in complete satisfaction of the penalty; and\n(c) the proceedings commenced in respect of the violation under section 7 are ended.\n(2) [Alternatives to payment] Instead of paying the penalty set out in a notice of violation or, where applicable, the lesser amount that may be paid in lieu of the penalty, the person named in the notice may, in the prescribed time and manner,\n(a) if the penalty is $2,000 or more, request to enter into a compliance agreement with the Minister that ensures the person’s compliance with the agri-food Act or regulation to which the violation relates;\n(b) request a review by the Minister of the facts of the violation; or\n(c) request a review by the Tribunal of the facts of the violation.\n(3) [Deeming] Where a person who is served with a notice of violation that sets out a penalty does not pay the penalty in the prescribed time and manner or, where applicable, the lesser amount that may be paid in lieu of the penalty, and does not exercise any right referred to in subsection (2) in the prescribed time and manner, the person is deemed to have committed the violation identified in the notice.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-9.html"
+  },
+  {
+    "id": "A-8.8-s10",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "10",
+    "marginal_note": "Compliance agreements",
+    "part": "",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "10\n(1) After considering a request under paragraph 9(2)(a), the Minister may enter into a compliance agreement, as described in that paragraph, with the person making the request on such terms and conditions as are satisfactory to the Minister, which terms may\n(a) include a provision for the giving of reasonable security, in a form and in an amount satisfactory to the Minister, as a guarantee that the person will comply with the compliance agreement; and\n(b) provide for the reduction, in whole or in part, of the penalty for the violation.\n(2) [Deeming] A person who makes a request under paragraph 9(2)(a) and who enters into a compliance agreement with the Minister shall, on entering into the compliance agreement, be deemed to have committed the violation in respect of which the compliance agreement was entered into.\n(3) [Where compliance agreement complied with] Where the Minister is satisfied that a person who has entered into a compliance agreement has complied with the agreement, the Minister shall cause a notice to that effect to be served on the person and, on the service of that notice,\n(a) the proceedings commenced in respect of the violation under section 7 are ended; and\n(b) any security given under the compliance agreement by the person shall be returned to the person.\n(4) [Where compliance agreement not complied with] Where the Minister is of the opinion that a person who has entered into a compliance agreement has not complied with the agreement, the Minister shall cause a notice of default to be served on the person to the effect that\n(a) instead of the penalty set out in the notice of violation in respect of which the compliance agreement was entered into, the person is liable to pay twice the amount of that penalty and, for greater certainty, subsection 4(2) does not apply in respect of that amount; or\n(b) the security, if any, given under the compliance agreement by the person shall be forfeited to Her Majesty in right of Canada.\n(5) [Effect of notice of default] On the service of a notice under subsection (4), the person served has no right of set-off against any amount spent by the person under the compliance agreement and\n(a) the person served is liable to pay the amount set out in the notice; or\n(b) where the notice of default provides for the forfeiture of the security given under the compliance agreement, that security is forfeited to Her Majesty in right of Canada and the proceedings commenced in respect of the violation under section 7 are ended.\n(6) [Effect of payment] Where a person pays the amount set out in a notice of default under subsection (4) in the prescribed time and manner,\n(a) the Minister shall accept the amount as and in complete satisfaction of the amount owing; and\n(b) the proceedings commenced in respect of the violation under section 7 are ended.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-10.html"
+  },
+  {
+    "id": "A-8.8-s11",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "11",
+    "marginal_note": "Refusal to enter into compliance agreement",
+    "part": "",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "11\n(1) Where the Minister refuses to enter into a compliance agreement pursuant to a request under paragraph 9(2)(a), the person who made the request may, in the prescribed time and manner,\n(a) pay the amount of the penalty; or\n(b) request a review by the Tribunal of the facts of the violation.\n(2) [Effect of payment] Where a person pays the amount referred to in paragraph (1)(a),\n(a) the person is deemed to have committed the violation in respect of which the payment is made;\n(b) the Minister shall accept the amount as and in complete satisfaction of the penalty; and\n(c) the proceedings commenced in respect of the violation under section 7 are ended.\n(3) [Deeming] If a person does not, in the prescribed time and manner, either pay the amount referred to in paragraph (1)(a) or request a review under paragraph (1)(b), the person is deemed to have committed the violation identified in the notice of violation.",
+    "history": "1995, c. 40, s. 11; 2015, c. 2, s. 117(E)",
+    "last_amended": "2015-02-27",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-11.html"
+  },
+  {
+    "id": "A-8.8-s12",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "12",
+    "marginal_note": "Review under section 8",
+    "part": "",
+    "division": "",
+    "heading": "Review by Minister",
+    "text": "12\n(1) After concluding a review requested under section 8, the Minister shall determine whether or not the person committed the violation, and the Minister shall cause a notice of any decision under this subsection to be served on the person who requested the review.\n(2) [Right to review] Where the Minister decides under subsection (1) that a person has committed a violation, the person may, in the prescribed time and manner, request a review of the Minister’s decision by the Tribunal.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-12.html"
+  },
+  {
+    "id": "A-8.8-s13",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "13",
+    "marginal_note": "Review under paragraph 9(2)(b)",
+    "part": "",
+    "division": "",
+    "heading": "Review by Minister",
+    "text": "13\n(1) After concluding a review requested under paragraph 9(2)(b), the Minister shall determine whether or not the person requesting the review committed a violation and, where the Minister decides that the person committed a violation but considers that the amount of the penalty for the violation was not established in accordance with the regulations, the Minister shall correct the amount of the penalty for the violation, and the Minister shall cause a notice of any decision under this subsection to be served on the person who requested the review.\n(2) [Payment or right to review] Where the Minister decides under subsection (1) that a person has committed a violation, the person may, in the prescribed time and manner,\n(a) pay the amount of the penalty set out in the notice referred to in subsection (1), in which case\n(i) the Minister shall accept the amount as and in complete satisfaction of the penalty, and\n(ii) the proceedings commenced in respect of the violation under section 7 are ended; or\n(b) request a review of the Minister’s decision by the Tribunal.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-13.html"
+  },
+  {
+    "id": "A-8.8-s14",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "14",
+    "marginal_note": "Review by Tribunal",
+    "part": "",
+    "division": "",
+    "heading": "Review by Tribunal",
+    "text": "14\n(1) After concluding a review requested under this Act, the Tribunal shall, by order, as the case may be,\n(a) confirm, vary or set aside any decision of the Minister under section 12 or 13, or\n(b) determine whether or not the person requesting the review committed a violation and, where the Tribunal decides that the person committed a violation but considers that the amount of the penalty for the violation, if any, was not established in accordance with the regulations, the Tribunal shall correct the amount of the penalty,\nand the Tribunal shall cause a notice of any order made under this subsection to be served on the person who requested the review, and on the Minister.\n(2) [Payment] Where the Tribunal decides under subsection (1) that a person has committed a violation, the person is liable for the amount of the penalty as set out in the order of the Tribunal and, on the payment of that amount in the time and manner specified in the order,\n(a) the Minister shall accept the amount as and in complete satisfaction of the penalty; and\n(b) the proceedings commenced in respect of the violation under section 7 are ended.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-14.html"
+  },
+  {
+    "id": "A-8.8-s15",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "15",
+    "marginal_note": "Debts to Her Majesty",
+    "part": "",
+    "division": "",
+    "heading": "Enforcement",
+    "text": "15\n(1) The following amounts constitute debts due to Her Majesty in right of Canada that may be recovered as such in the Federal Court:\n(a) the amount of a penalty, from the time the notice of violation setting out the penalty is served;\n(b) every amount undertaken to be paid pursuant to a compliance agreement entered into with the Minister under subsection 10(1), from the time the compliance agreement is entered into;\n(c) the amount set out in a notice of default referred to in subsection 10(4), from the time the notice is served;\n(d) the amount of a penalty as set out in a decision of the Minister under subsection 13(1), from the time the notice under that subsection is served;\n(e) the amount of a penalty as set out in an order of the Tribunal under subsection 14(1), from the expiration of the time specified in the order for the payment of that amount; and\n(f) the amount of any reasonable expenses incurred pursuant to section 22, from the date they are incurred.\n(2) [Time limit] No proceedings to recover a debt referred to in subsection (1) may be commenced later than five years after the debt became payable.\n(3) [Debt final] A debt referred to in subsection (1) is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 9 to 14.",
+    "history": "1995, c. 40, s. 15; 2012, c. 24, s. 101; 2015, c. 2, s. 118(F)",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-15.html"
+  },
+  {
+    "id": "A-8.8-s16",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "16",
+    "marginal_note": "Certificate of default",
+    "part": "",
+    "division": "",
+    "heading": "Enforcement",
+    "text": "16\n(1) Any debt referred to in subsection 15(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.\n(2) [Judgments] On production to the Federal Court, a certificate made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-16.html"
+  },
+  {
+    "id": "A-8.8-s17",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "17",
+    "marginal_note": "Violations not offences",
+    "part": "",
+    "division": "",
+    "heading": "Rules of Law About Violations",
+    "text": "17 For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-17.html"
+  },
+  {
+    "id": "A-8.8-s18",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "18",
+    "marginal_note": "Certain defences not available",
+    "part": "",
+    "division": "",
+    "heading": "Rules of Law About Violations",
+    "text": "18\n(1) A person named in a notice of violation does not have a defence by reason that the person\n(a) exercised due diligence to prevent the violation; or\n(b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person.\n(2) [Common law principles] Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under an agri-food Act applies in respect of a violation to the extent that it is not inconsistent with this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-18.html"
+  },
+  {
+    "id": "A-8.8-s19",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "19",
+    "marginal_note": "Burden of proof",
+    "part": "",
+    "division": "",
+    "heading": "Rules of Law About Violations",
+    "text": "19 In every case where the facts of a violation are reviewed by the Minister or by the Tribunal, the Minister must establish, on a balance of probabilities, that the person named in the notice of violation committed the violation identified in the notice.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-19.html"
+  },
+  {
+    "id": "A-8.8-s20",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "20",
+    "marginal_note": "Vicarious liability — licence holders, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Rules of Law About Violations",
+    "text": "20\n(1) The holder of a licence, certificate, letter of accreditation, permit, notice or other document issued under an agri-food Act is liable for a violation that is committed in respect of any matter relating to any activity or requirement under that document, whether or not the person who actually committed the violation is identified or proceeded against in accordance with this Act.\n(2) [Vicarious liability — acts of employees and agents] A person is liable for a violation that is committed by any employee or agent of the person acting in the course of the employee’s employment or the scope of the agent’s authority, whether or not the employee or agent who actually committed the violation is identified or proceeded against in accordance with this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-20.html"
+  },
+  {
+    "id": "A-8.8-s21",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "21",
+    "marginal_note": "Continuing violation",
+    "part": "",
+    "division": "",
+    "heading": "Rules of Law About Violations",
+    "text": "21 A violation that is continued on more than one day constitutes a separate violation in respect of each day during which it is continued.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-21.html"
+  },
+  {
+    "id": "A-8.8-s22",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "22",
+    "marginal_note": "Forfeiture",
+    "part": "",
+    "division": "",
+    "heading": "Rules of Law About Violations",
+    "text": "22 Where\n(a) a person is deemed by this Act to have committed a violation, or\n(b) the Minister, pursuant to a review under this Act, has decided that a person has committed a violation and no request to review the Minister’s decision has been made to the Tribunal in the prescribed time and manner,\nanything seized and detained under an agri-food Act in relation to the violation is, at the election of Her Majesty in right of Canada, immediately forfeited to Her Majesty in right of Canada and may be disposed of, at the expense of the person from whom it was seized, in accordance with the regulations made under the applicable agri-food Act unless the Minister directs otherwise.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-22.html"
+  },
+  {
+    "id": "A-8.8-s23",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "23",
+    "marginal_note": "Notations removed",
+    "part": "",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "23\n(1) Any notation of a violation shall, on application by the person who committed the violation, be removed from any records that may be kept by the Minister respecting that person after the expiration of five years from\n(a) where the notice of violation contained a warning, the date the notice was served, or\n(b) in any other case, the payment of any debt referred to in subsection 15(1),\nunless the removal from the record would not in the opinion of the Minister be in the public interest or another notation of a violation has been recorded by the Minister in respect of that person after that date and has not been removed in accordance with this subsection.\n(2) [Duty to notify] The Minister shall cause a notice of removal to be served on the person in respect of whom a notation is removed pursuant to subsection (1).",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-23.html"
+  },
+  {
+    "id": "A-8.8-s24",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "24",
+    "marginal_note": "Service of documents",
+    "part": "",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "24 Every document required or authorized to be served under this Act shall be served in accordance with the regulations, either personally or in such other manner as may be authorized in the regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-24.html"
+  },
+  {
+    "id": "A-8.8-s25",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "25",
+    "marginal_note": "Evidence",
+    "part": "",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "25 In any proceeding for a violation or for a prosecution for an offence, a notice of violation purporting to be issued pursuant to this Act is admissible in evidence without proof of the signature or official character of the person appearing to have signed the notice of violation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-25.html"
+  },
+  {
+    "id": "A-8.8-s26",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "26",
+    "marginal_note": "Limitation period",
+    "part": "",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "26 No proceedings in respect of a violation may be commenced later than\n(a) six months after the day on which the subject matter of the proceedings arises, in the case of a minor violation; or\n(b) two years after the day on which the subject matter of the proceedings arises, in the case of a serious violation or a very serious violation.",
+    "history": "1995, c. 40, s. 26; 2015, c. 2, s. 119",
+    "last_amended": "2015-02-27",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-26.html"
+  },
+  {
+    "id": "A-8.8-s27",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "27",
+    "marginal_note": "Review Tribunal continued",
+    "part": "",
+    "division": "",
+    "heading": "Composition",
+    "text": "27\n(1) The Review Tribunal, continued by subsection 4.1(1) of the Canada Agricultural Products Act, chapter 20 of the 4th Supplement to the Revised Statutes of Canada, 1985, is continued.\n(2) [Composition] The Tribunal consists of members to be appointed by the Governor in Council, one of whom is to be appointed as Chairperson.",
+    "history": "1995, c. 40, s. 27; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-27.html"
+  },
+  {
+    "id": "A-8.8-s28",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "28",
+    "marginal_note": "Qualifications",
+    "part": "",
+    "division": "",
+    "heading": "Composition",
+    "text": "28 A person is not eligible to be appointed as a member unless the person is knowledgeable about or has experience related to agriculture or agri-food and the Chairperson and at least one other member must, in addition, be a lawyer of at least ten years’ standing at the bar of any province or a notary of at least ten years’ standing at the Chambre des notaires du Québec.",
+    "history": "1995, c. 40, s. 28; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-28.html"
+  },
+  {
+    "id": "A-8.8-s29",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "29",
+    "marginal_note": "Membership",
+    "part": "",
+    "division": "",
+    "heading": "Composition",
+    "text": "29 The Chairperson is to be appointed as a full-time member and the other members are to be appointed as either full-time members or part-time members.",
+    "history": "1995, c. 40, s. 29; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-29.html"
+  },
+  {
+    "id": "A-8.8-s30",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "30",
+    "marginal_note": "Tenure",
+    "part": "",
+    "division": "",
+    "heading": "Composition",
+    "text": "30\n(1) Each member is to be appointed for a term of not more than five years and holds office during good behaviour, but may be removed by the Governor in Council for cause.\n(2) [Re-appointment] Each member may be re-appointed as a member in the same or another capacity.",
+    "history": "1995, c. 40, s. 30; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-30.html"
+  },
+  {
+    "id": "A-8.8-s31",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "31",
+    "marginal_note": "No other federal public administration",
+    "part": "",
+    "division": "",
+    "heading": "Composition",
+    "text": "31 A member must not hold any other office in the federal public administration.",
+    "history": "1995, c. 40, s. 31; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-31.html"
+  },
+  {
+    "id": "A-8.8-s32",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "32",
+    "marginal_note": "Conflict of interest",
+    "part": "",
+    "division": "",
+    "heading": "Composition",
+    "text": "32 A member must not accept or hold any office or employment that is inconsistent with the member’s duties or take part in any matter before the Tribunal in which the member has an interest.",
+    "history": "1995, c. 40, s. 32; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-32.html"
+  },
+  {
+    "id": "A-8.8-s33",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "33",
+    "marginal_note": "Duties of Chairperson",
+    "part": "",
+    "division": "",
+    "heading": "Chairperson",
+    "text": "33\n(1) The Chairperson apportions work among the Tribunal’s members.\n(2) [Absence or incapacity of Chairperson] If the Chairperson is absent or unable to act or the Chairperson’s position becomes vacant, the members must designate a member with the legal qualifications described in section 28 to act as Chairperson pending the appointment of a replacement, but no person may so act for a period exceeding 60 days without the approval of the Governor in Council.",
+    "history": "1995, c. 40, s. 33; 2012, c. 24, s. 102; 2014, c. 20, s. 480",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-33.html"
+  },
+  {
+    "id": "A-8.8-s34",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "34",
+    "marginal_note": "Remuneration",
+    "part": "",
+    "division": "",
+    "heading": "Remuneration and Expenses",
+    "text": "34\n(1) Each full-time member is to be paid the salary that is fixed by the Governor in Council and each part-time member is entitled to be paid the fees or other remuneration that is fixed by the Governor in Council.\n(2) [Travel and living expenses] Members are entitled to be paid, in accordance with Treasury Board directives, reasonable travel and living expenses incurred in the performance of their duties and functions while absent from their ordinary place of work, in the case of full-time members, or from their ordinary place of residence, in the case of part-time members.",
+    "history": "1995, c. 40, s. 34; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-34.html"
+  },
+  {
+    "id": "A-8.8-s35",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "35",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Remuneration and Expenses",
+    "text": "35 [Repealed, 2014, c. 20, s. 480]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-35.html"
+  },
+  {
+    "id": "A-8.8-s36",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "36",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Remuneration and Expenses",
+    "text": "36 [Repealed, 2014, c. 20, s. 480]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-36.html"
+  },
+  {
+    "id": "A-8.8-s37",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "37",
+    "marginal_note": "Head office",
+    "part": "",
+    "division": "",
+    "heading": "Head Office",
+    "text": "37\n(1) The head office of the Tribunal is to be in the National Capital Region as defined in section 2 of the National Capital Act.\n(2) [Sittings] The Tribunal is to sit at the places in Canada that may be specified by the Governor in Council.",
+    "history": "1995, c. 40, s. 37; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-37.html"
+  },
+  {
+    "id": "A-8.8-s38",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "38",
+    "marginal_note": "Tribunal",
+    "part": "",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "38\n(1) The Tribunal has sole and exclusive jurisdiction to hear and determine all questions of fact or law in relation to any matter over which it is given jurisdiction under this Act or any other Act of Parliament.\n(2) [Review by Federal Court] An order of the Tribunal may only be reviewed under the Federal Courts Act.",
+    "history": "1995, c. 40, s. 38; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-38.html"
+  },
+  {
+    "id": "A-8.8-s39",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "39",
+    "marginal_note": "Chairperson",
+    "part": "",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "39\n(1) The jurisdiction of the Tribunal in relation to the following matters is to be exercised by the Chairperson:\n(a) requests under subsection 8(1) or 12(2) for a review in respect of a notice of violation that contains a warning; and\n(b) requests under paragraph 9(2)(c) or 13(2)(b) for a review in respect of a notice of violation that sets out a penalty of less than $2,000.\n(2) [Other legally qualified members] The jurisdiction of the Tribunal in relation to a matter referred to in subsection (1) may be exercised, if the Chairperson so directs, by any member of the Tribunal with the legal qualifications described in section 28.",
+    "history": "1995, c. 40, s. 39; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-39.html"
+  },
+  {
+    "id": "A-8.8-s40",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "40",
+    "marginal_note": "Reviews",
+    "part": "",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "40 Reviews by the Tribunal are to be heard by a single member.",
+    "history": "1995, c. 40, s. 40; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-40.html"
+  },
+  {
+    "id": "A-8.8-s41",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "41",
+    "marginal_note": "Court of record",
+    "part": "",
+    "division": "",
+    "heading": "Powers",
+    "text": "41\n(1) The Tribunal is a court of record with an official seal that must be judicially noticed.\n(2) [Examination of witnesses, etc.] In addition to the powers conferred by subsection (1), the Tribunal has, with respect to the appearance, swearing and examination of witnesses, the production and inspection of documents and other things, the enforcement of its orders and other matters necessary or proper for the due exercise of its jurisdiction, all the powers, rights and privileges that are vested in a superior court of record and, without limiting the generality of the foregoing, it may\n(a) issue a summons requiring a person\n(i) to appear at the time and place stated in the summons to testify to all matters within the person’s knowledge relative to any subject matter before the Tribunal, and\n(ii) to bring and produce any document, book or paper in the person’s possession or under the person’s control relative to that subject matter;\n(b) administer oaths and examine any person on oath; and\n(c) during a hearing, receive any evidence that it considers relevant and trustworthy.",
+    "history": "1995, c. 40, s. 41; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-41.html"
+  },
+  {
+    "id": "A-8.8-s42",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "42",
+    "marginal_note": "Rules",
+    "part": "",
+    "division": "",
+    "heading": "Rules",
+    "text": "42 The Tribunal may, with the approval of the Governor in Council, make rules governing\n(a) the practice and procedure in respect of hearings;\n(b) the time and manner in which applications and notices must be made or given; and\n(c) the work of the Tribunal under this or any other Act of Parliament.",
+    "history": "1995, c. 40, s. 42; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-42.html"
+  },
+  {
+    "id": "A-8.8-s43",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "43",
+    "marginal_note": "Consultations",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "43 The members of the Tribunal may consult with other members of the Tribunal in respect of any matter before it.",
+    "history": "1995, c. 40, s. 43; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-43.html"
+  },
+  {
+    "id": "A-8.8-s44",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "44",
+    "marginal_note": "Rules of evidence",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "44 The Tribunal is not bound by any legal or technical rules of evidence in conducting any matter that comes before it. It must deal with matters that come before it as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit.",
+    "history": "1995, c. 40, s. 44; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-44.html"
+  },
+  {
+    "id": "A-8.8-s45",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "45",
+    "marginal_note": "Privileged evidence not receivable",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "45 The Tribunal is not entitled to receive or accept as evidence anything that would be inadmissible in a court by reason of any privilege under the law of evidence.",
+    "history": "1995, c. 40, s. 45; 2012, c. 24, s. 102",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-45.html"
+  },
+  {
+    "id": "A-8.8-s46 to 89",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "46 to 89",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "46 to 89 [Repealed, 2012, c. 24, s. 102]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 46 to 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-46 to 89.html"
+  },
+  {
+    "id": "A-8.8-s90",
+    "act_code": "A-8.8",
+    "act_short": "AAAMPA",
+    "act_name": "Agriculture and Agri-Food Administrative Monetary Penalties Act",
+    "section": "90",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "90 [Repealed, 2012, c. 24, s. 102]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2022-03-22",
+    "citation": "AAAMPA, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/a-8.8/section-90.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C-24.5.json b/data/processed/C-24.5.json
new file mode 100644
index 0000000000000000000000000000000000000000..16ccbe9be69bc1797d2be649eb2fdeae64c107b1
--- /dev/null
+++ b/data/processed/C-24.5.json
@@ -0,0 +1,3980 @@
+[
+  {
+    "id": "C-24.5-s1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Cannabis Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-1.html"
+  },
+  {
+    "id": "C-24.5-s2",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The following definitions apply in this Act.\nanalyst means an individual who is designated as an analyst under section 130. (analyste)\nAttorney General means\n(a) the Attorney General of Canada, and includes his or her lawful deputy; or\n(b) with respect to proceedings commenced at the instance of the government of a province and conducted by or on behalf of that government, the Attorney General of that province, and includes his or her lawful deputy. (procureur général)\nbrand element includes a brand name, trademark, tradename, distinguishing guise, logo, graphic arrangement, design or slogan that is reasonably associated with, or that evokes,\n(a) cannabis, a cannabis accessory or a service related to cannabis; or\n(b) a brand of any cannabis, cannabis accessory or service related to cannabis. (élément de marque)\nbrand-preference promotion means promotion of cannabis by means of its brand characteristics, promotion of a cannabis accessory by means of its brand characteristics or promotion of a service related to cannabis by means of the brand characteristics of the service. (promotion de marque)\ncannabis means a cannabis plant and anything referred to in Schedule 1 but does not include anything referred to in Schedule 2. (cannabis)\ncannabis accessory means\n(a) a thing, including rolling papers or wraps, holders, pipes, water pipes, bongs and vaporizers, that is represented to be used in the consumption of cannabis; or\n(b) a thing that is deemed under subsection (3) to be represented to be used in the consumption of cannabis. (accessoire)\ncannabis plant means a plant that belongs to the genus Cannabis. (plante de cannabis)\nchemical offence-related property means offence-related property that is a chemical and includes\n(a) anything that contains any offence-related property that is a chemical; or\n(b) anything that has any offence-related property on it that is a chemical. (bien infractionnel chimique)\nchemical property means\n(a) any chemical offence-related property;\n(b) a chemical that is not chemical offence-related property; or\n(c) anything that contains a chemical referred to in paragraph (b) or anything that has such a chemical on it. (bien chimique)\ncompetent authority means a public authority of a foreign country that is authorized under the laws of that country to approve the importation or exportation of cannabis into or from that country. (autorité compétente)\ndesignated offence means\n(a) an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1); or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). (infraction désignée)\ndistribute includes administering, giving, transferring, transporting, sending, delivering, providing or otherwise making available in any manner, whether directly or indirectly, and offering to distribute. (distribuer)\ndried cannabis means any part of a cannabis plant that has been subjected to a drying process, other than seeds. (cannabis séché)\ndwelling-house has the same meaning as in section 2 of the Criminal Code. (maison d’habitation)\ngovernment means any of the following or their institutions:\n(a) the federal government;\n(b) a corporation named in Schedule III to the Financial Administration Act;\n(c) the government of a province or a public body established under an Act of the legislature of a province;\n(d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act;\n(e) the government of a foreign state or of a subdivision of a foreign state; and\n(f) an international organization of states. (administration)\nillicit cannabis means cannabis that is or was sold, produced or distributed by a person prohibited from doing so under this Act or any provincial Act or that was imported by a person prohibited from doing so under this Act. (cannabis illicite)\ninformational promotion means a promotion by which factual information is provided to the consumer about\n(a) cannabis or its characteristics;\n(b) a cannabis accessory or its characteristics;\n(c) a service related to cannabis; or\n(d) the availability or price of cannabis, a cannabis accessory or a service related to cannabis. (promotion informative)\ninspector means an individual who is designated as an inspector under section 84. (inspecteur)\njudge means a judge as defined in section 552 of the Criminal Code or a judge of a superior court of criminal jurisdiction. (juge)\njustice has the same meaning as in section 2 of the Criminal Code. (juge de paix)\nlabel includes a legend, word or mark that is, or is to be, applied or attached to or included in, or that accompanies or is to accompany, cannabis or a cannabis accessory or a package. (étiquette)\nMinister means the member of the Queen’s Privy Council for Canada who is designated as the Minister under section 4. (ministre)\nnon-chemical offence-related property means offence-related property that is not chemical offence-related property. (bien infractionnel non chimique)\noffence-related property means, with the exception of cannabis, any property within or outside Canada\n(a) by means of or in respect of which a designated offence is committed;\n(b) that is used in any manner in connection with the commission of a designated offence; or\n(c) that is intended for use for the purpose of committing a designated offence. (bien infractionnel)\norganization has the same meaning as in section 2 of the Criminal Code. (organisation)\npackage means any inner or outer container or covering. (emballage)\nperson means an individual or organization. (personne)\npossession has the same meaning as in subsection 4(3) of the Criminal Code. (possession)\nprescribed means prescribed by the regulations. (Version anglaise seulement)\nproduce, in respect of cannabis, means to obtain it by any method or process, including by\n(a) manufacturing;\n(b) synthesis;\n(c) altering its chemical or physical properties by any means; or\n(d) cultivating, propagating or harvesting it or any living thing from which it may be extracted or otherwise obtained. (production)\npromote, in respect of a thing or service, means to make, for the purpose of selling the thing or service, a representation — other than a representation on a package or label — about the thing or service by any means, whether directly or indirectly, that is likely to influence and shape attitudes, beliefs and behaviours about the thing or service. (promotion)\npublic place includes any place to which the public has access as of right or by invitation, express or implied, and any motor vehicle located in a public place or in any place open to public view. (lieu public)\nsell includes offer for sale, expose for sale and have in possession for sale. (vente)\nyoung person means\n(a) for the purposes of sections 8, 9 and 12, an individual who is 12 years of age or older but under 18 years of age; and\n(b) for the purposes of any other provision of this Act, an individual who is under 18 years of age. (jeune)\n(2) [Dried cannabis] For the purposes of this Act, dried cannabis is a class of cannabis.\n(3) [Deeming — cannabis accessory] For the purposes of the definition cannabis accessory, a thing that is commonly used in the consumption of cannabis is deemed to be represented to be used in the consumption of cannabis if the thing is sold at the same point of sale as cannabis.\n(4) [Equivalency] For the purposes of this Act, a quantity referred to in column 2 of Schedule 3 in respect of any class of cannabis referred to in column 1 of that Schedule is deemed to be equivalent to 1 g of dried cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-2.html"
+  },
+  {
+    "id": "C-24.5-s3",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "3",
+    "marginal_note": "Interpretation",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3 Every power, duty or function imposed under this Act that may be exercised or performed in respect of an offence under this Act may be exercised or performed in respect of a conspiracy, or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-3.html"
+  },
+  {
+    "id": "C-24.5-s4",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "4",
+    "marginal_note": "Designation of Minister",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "4 The Governor in Council may, by order, designate a member of the Queen’s Privy Council for Canada as the Minister for the purposes of this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-4.html"
+  },
+  {
+    "id": "C-24.5-s5",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "5",
+    "marginal_note": "Youth Criminal Justice Act",
+    "part": "",
+    "division": "",
+    "heading": "Application",
+    "text": "5 The Youth Criminal Justice Act applies in respect of contraventions of provisions of this Act or of the regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-5.html"
+  },
+  {
+    "id": "C-24.5-s5.1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "5.1",
+    "marginal_note": "For greater certainty",
+    "part": "",
+    "division": "",
+    "heading": "Application",
+    "text": "5.1 For greater certainty, nothing in this Act is to be construed as limiting the operation of the extrajudicial measures that are provided for under the Youth Criminal Justice Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-5.1.html"
+  },
+  {
+    "id": "C-24.5-s6",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "6",
+    "marginal_note": "Act binding on Her Majesty",
+    "part": "",
+    "division": "",
+    "heading": "Her Majesty",
+    "text": "6 This Act is binding on Her Majesty in right of Canada or a province.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-6.html"
+  },
+  {
+    "id": "C-24.5-s7",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "7",
+    "marginal_note": "Purpose",
+    "part": "",
+    "division": "",
+    "heading": "Purpose",
+    "text": "7 The purpose of this Act is to protect public health and public safety and, in particular, to\n(a) protect the health of young persons by restricting their access to cannabis;\n(b) protect young persons and others from inducements to use cannabis;\n(c) provide for the licit production of cannabis to reduce illicit activities in relation to cannabis;\n(d) deter illicit activities in relation to cannabis through appropriate sanctions and enforcement measures;\n(e) reduce the burden on the criminal justice system in relation to cannabis;\n(f) provide access to a quality-controlled supply of cannabis; and\n(g) enhance public awareness of the health risks associated with cannabis use.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-7.html"
+  },
+  {
+    "id": "C-24.5-s8",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "8",
+    "marginal_note": "Possession",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "8\n(1) Unless authorized under this Act, it is prohibited\n(a) for an individual who is 18 years of age or older to possess, in a public place, cannabis of one or more classes of cannabis the total amount of which, as determined in accordance with Schedule 3, is equivalent to more than 30 g of dried cannabis;\n(b) for an individual who is 18 years of age or older to possess any cannabis that they know is illicit cannabis;\n(c) for a young person to possess cannabis of one or more classes of cannabis the total amount of which, as determined in accordance with Schedule 3, is equivalent to more than 5 g of dried cannabis;\n(d) for an individual to possess, in a public place, one or more cannabis plants that are budding or flowering;\n(e) for an individual to possess more than four cannabis plants that are not budding or flowering; or\n(f) for an organization to possess cannabis.\n(2) [Punishment] Subject to section 51, every person that contravenes subsection (1)\n(a) is guilty of an indictable offence and is liable\n(i) in the case of an individual who is 18 years of age or older, to imprisonment for a term of not more than five years less a day,\n(ii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or\n(iii) in the case of an organization, to a fine in an amount that is in the discretion of the court; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual who is 18 years of age or older, to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both,\n(ii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or\n(iii) in the case of an organization, to a fine of not more than $100,000.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-8.html"
+  },
+  {
+    "id": "C-24.5-s8.1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "8.1",
+    "marginal_note": "Definition of medical emergency",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "8.1\n(1) For the purposes of this section, medical emergency means a physiological event induced by the introduction of a psychoactive substance into the body of a person that results in a life-threatening situation and in respect of which there are reasonable grounds to believe that the person requires emergency medical or law enforcement assistance.\n(2) [Exemption — medical emergency] No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency is to be charged or convicted of an offence under subsection 8(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assist­ance or having remained at the scene.\n(3) [Exemption — persons at the scene] The exemption under subsection (2) also applies to any person, including the person suffering from the medical emergency, who is at the scene on the arrival of the emergency medical or law enforcement assistance.\n(4) [Exemption — evidence] No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency, or who is at the scene on the arrival of the assistance, is to be charged with an offence concerning a violation of any condition of a pre-trial release or probation order relating to an offence under subsection 8(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assistance or having remained at the scene.\n(5) [Deeming] Any condition of a person’s pre-trial release, probation order, conditional sentence or parole relating to an offence under subsection 8(1) that may be violated as a result of the person seeking emergency medical or law enforcement assistance for their, or another person’s, medical emergency, or as a result of having been at the scene on the arrival of the assistance, is deemed not to be violated.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 8.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-8.1.html"
+  },
+  {
+    "id": "C-24.5-s9",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "9",
+    "marginal_note": "Distribution",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "9\n(1) Unless authorized under this Act, it is prohibited\n(a) for an individual who is 18 years of age or older\n(i) to distribute cannabis of one or more classes of cannabis the total amount of which is equivalent, as determined in accordance with Schedule 3, to more than 30 g of dried cannabis,\n(ii) to distribute cannabis to an individual who is under 18 years of age,\n(iii) to distribute cannabis to an organization, or\n(iv) to distribute cannabis that they know is illicit cannabis;\n(b) for a young person\n(i) to distribute cannabis of one or more classes of cannabis the total amount of which is equivalent, as determined in accordance with Schedule 3, to more than 5 g of dried cannabis,\n(ii) to distribute cannabis to an organization;\n(c) for an individual\n(i) to distribute one or more cannabis plants that are budding or flowering, or\n(ii) to distribute more than four cannabis plants that are not budding or flowering; or\n(d) for an organization to distribute cannabis.\n(2) [Possession for purpose of distributing] Unless authorized under this Act, it is prohibited to possess cannabis for the purpose of distributing it contrary to subsection (1).\n(3) [Defence — subparagraph (1)(a)(ii)] It is not a defence to a charge arising out of the contravention of subparagraph (1)(a)(ii) that the accused believed that the individual referred to in that subparagraph was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age.\n(4) [Defence — subsection (2)] It is not a defence to a charge arising out of the contravention of subsection (2) of possessing cannabis for the purpose of distributing it to an individual referred to in subparagraph (1)(a)(ii) that the accused believed that the individual was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age.\n(5) [Punishment] Subject to section 51, every person that contravenes subsection (1) or (2)\n(a) is guilty of an indictable offence and is liable\n(i) in the case of an individual who is 18 years of age or older, to imprisonment for a term of not more than 14 years,\n(ii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or\n(iii) in the case of an organization, to a fine in an amount that is in the discretion of the court; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual who is 18 years of age or older who contravenes any of subparagraphs (1)(a)(i), (iii) and (iv) and (c)(i) and (ii) — or subsection (2) other than by possessing cannabis for the purpose of distributing it contrary to subparagraph (1)(a)(ii) — to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both,\n(ii) in the case of an individual who is 18 years of age or older who contravenes subparagraph (1)(a)(ii) — or subsection (2) if the possession was for the purpose of distribution contrary to subparagraph (1)(a)(ii) — to a fine of not more than $15,000 or imprisonment for a term of not more than 18 months, or to both,\n(iii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or\n(iv) in the case of an organization, to a fine of not more than $100,000.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-9.html"
+  },
+  {
+    "id": "C-24.5-s10",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "10",
+    "marginal_note": "Selling",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "10\n(1) Unless authorized under this Act, it is prohibited to sell cannabis, or any substance represented or held out to be cannabis, to\n(a) an individual who is 18 years of age or older;\n(b) an individual who is under 18 years of age; or\n(c) an organization.\n(2) [Possession for purpose of selling] Unless authorized under this Act, it is prohibited to possess cannabis for the purpose of selling it contrary to any of paragraphs (1)(a) to (c).\n(3) [Defence — paragraph (1)(b)] It is not a defence to a charge arising out of the contravention of paragraph (1)(b) that the accused believed that the individual referred to in that paragraph was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age.\n(4) [Defence — subsection (2)] It is not a defence to a charge arising out of the contravention of subsection (2) of possessing cannabis for the purpose of selling it contrary to paragraph (1)(b) that the accused believed that the individual referred to in that paragraph was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age.\n(5) [Punishment] Subject to section 51, every person that contravenes any of paragraphs (1)(a) to (c) or subsection (2)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual who contravenes paragraph (1)(a) or (c) — or subsection (2) other than by possessing cannabis for the purpose of selling it contrary to paragraph (1)(b) — to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both,\n(ii) in the case of an individual who contravenes paragraph (1)(b) — or subsection (2) if the possession was for the purpose of selling contrary to paragraph (1)(b) — to a fine of not more than $15,000 or imprisonment for a term of not more than 18 months, or to both, or\n(iii) in the case of an organization, to a fine of not more than $100,000.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-10.html"
+  },
+  {
+    "id": "C-24.5-s11",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "11",
+    "marginal_note": "Importing and exporting",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "11\n(1) Unless authorized under this Act, the importation or exportation of cannabis is prohibited.\n(2) [Possession for purpose of exporting] Unless authorized under this Act, it is prohibited to possess cannabis for the purpose of exporting it.\n(3) [Punishment] Every person that contravenes subsection (1) or (2)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual, to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both, or\n(ii) in the case of an organization, to a fine of not more than $300,000.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-11.html"
+  },
+  {
+    "id": "C-24.5-s12",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "12",
+    "marginal_note": "Production",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "12\n(1) Unless authorized under this Act, it is prohibited\n(a) to obtain or offer to obtain cannabis by any method or process, including by manufacturing, by synthesis or by using any means of altering the chemical or physical properties of cannabis; or\n(b) to alter or offer to alter the chemical or physical properties of cannabis by the use of an organic solvent.\n(2) [Authorized alteration] An individual may alter the chemical or physical properties of any cannabis that they are not prohibited by this Act from possessing.\n(3) [Definition of organic solvent] In paragraph (1)(b), organic solvent means any organic compound that is explosive or highly or extremely flammable, including petroleum naphtha and compressed liquid hydrocarbons such as butane, isobutane, propane and propylene.\n(4) [Cultivation, propagation and harvesting — 18 years of age or older] Unless authorized under this Act, it is prohibited for an individual who is 18 years of age or older to cultivate, propagate or harvest, or to offer to cultivate, propagate or harvest,\n(a) a cannabis plant that is from a seed or plant material that they know is illicit cannabis; or\n(b) more than four cannabis plants at any one time in their dwelling-house.\n(5) [Cultivation, propagation and harvesting — dwelling-house limit] Unless authorized under this Act, if two or more individuals who are 18 years of age or older are ordinarily resident in the same dwelling-house, it is prohibited for any of those individuals to cultivate, propagate or harvest any cannabis plants if doing so results in there being more than four such plants being cultivated, propagated or harvested at any one time in the dwelling-house.\n(6) [Cultivation, propagation and harvesting — 18 years of age or older — without authorization] Unless authorized under this Act, it is prohibited for an individual who is 18 years of age or older\n(a) to cultivate, propagate or harvest any cannabis plant at a place that is not their dwelling-house or to offer to do so; or\n(b) to cultivate, propagate or harvest any living thing, other than a cannabis plant, from which cannabis may be extracted or otherwise obtained, or to offer to do so.\n(7) [Cultivation, propagation and harvesting — young persons and organizations] Unless authorized under this Act, it is prohibited for a young person or an organization to cultivate, propagate or harvest any cannabis plant or any other living thing from which cannabis may be extracted or otherwise obtained, or to offer to do any of those things.\n(8) [Definition of dwelling-house] For the purposes of this section, dwelling-house, in respect of an individual, means the dwelling-house where the individual is ordinarily resident and includes\n(a) any land that is subjacent to it and the immediately contiguous land that is attributable to it, including a yard, garden or any similar land; and\n(b) any building or structure on any land referred to in paragraph (a).\n(9) [Punishment] Subject to section 51, every individual who is 18 years of age or older who contravenes any of subsections (1), (4), (5) and (6) or any organization that contravenes subsection (1) or (7)\n(a) is guilty of an indictable offence and is liable to a term of imprisonment of not more than 14 years; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual, to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both, or\n(ii) in the case of an organization, to a fine of not more than $100,000.\n(10) [Punishment — young person] Every young person who contravenes subsection (1) or (7) is guilty of an indictable offence, or an offence punishable on summary conviction, and is liable to a youth sentence under the Youth Criminal Justice Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-12.html"
+  },
+  {
+    "id": "C-24.5-s13",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "13",
+    "marginal_note": "Possession, etc., for use in production or distribution of illicit cannabis",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "13\n(1) It is prohibited to possess, produce, sell, distribute or import anything with the intention that it will be used to produce, sell or distribute illicit cannabis.\n(2) [Punishment] Every person that contravenes subsection (1)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than seven years; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual, to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both, or\n(ii) in the case of an organization, to a fine of not more than $100,000.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-13.html"
+  },
+  {
+    "id": "C-24.5-s14",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "14",
+    "marginal_note": "Use of young person",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "14\n(1) It is prohibited to use the services of, or to involve, a young person in the commission of an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7) or 13(1).\n(2) [Punishment] Every person that contravenes subsection (1)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years; or\n(b) is guilty of an offence punishable on summary conviction and is liable\n(i) in the case of an individual, to a fine of not more than $15,000 or imprisonment for a term of not more than 18 months, or to both, or\n(ii) in the case of an organization, to a fine of not more than $100,000.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-14.html"
+  },
+  {
+    "id": "C-24.5-s15",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "15",
+    "marginal_note": "Sentencing",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 1 - Criminal Activities",
+    "heading": "DIVISION 1 - Criminal Activities",
+    "text": "15\n(1) Without restricting the generality of the Criminal Code, the fundamental purpose of any sentence for an offence under this Division is to contribute to the respect for the law and the maintenance of a just, peaceful and safe society while encouraging rehabilitation, and treatment in appropriate circumstances, of offenders and acknowledging the harm done to victims and to the community.\n(2) [Factors to take into consideration] If an individual is convicted of a designated offence, the court imposing sentence on the individual must consider any relevant aggravating factors, including that the individual\n(a) in relation to the commission of the offence,\n(i) carried, used or threatened to use a weapon,\n(ii) used or threatened to use violence, or\n(iii) sold or distributed cannabis or possessed it for the purpose of sale or distribution, in or near a school, on or near school grounds or in or near any other public place usually frequented by young persons; and\n(b) was previously convicted of a designated offence, as defined in subsection 2(1) of this Act, or a designated substance offence, as defined in subsection 2(1) of the Controlled Drugs and Substances Act.\n(3) [Reasons] If, in the case of an individual who is convicted of a designated offence, the court is satisfied of the existence of one or more of the aggravating factors enumerated in paragraphs (2)(a) and (b), but decides not to sentence the individual to imprisonment, the court must give reasons for that decision.\n(4) [Drug treatment court program] A court sentencing an individual who is convicted of an offence under this Division may delay sentencing to enable the individual\n(a) to participate in a drug treatment court program approved by the Attorney General; or\n(b) to attend a treatment program under subsection 720(2) of the Criminal Code.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-15.html"
+  },
+  {
+    "id": "C-24.5-s16",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "16",
+    "marginal_note": "Non-application",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "16 Subject to the regulations, this Subdivision does not apply\n(a) to a literary, dramatic, musical, cinematographic, scientific, educational or artistic work, production or performance that uses or depicts cannabis, a cannabis accessory or a service related to cannabis, or a brand element of any of those things, whatever the mode or form of its expression, if no consideration is given, directly or indirectly, for that use or depiction in the work, production or performance;\n(b) to a report, commentary or opinion in respect of cannabis, a cannabis accessory or a service related to cannabis or a brand element of any of those things, if no consideration is given, directly or indirectly, for the reference to the cannabis, cannabis accessory, service or brand element in that report, commentary or opinion;\n(c) to a promotion, by a person that is authorized to produce, sell or distribute cannabis, that is directed at any person that is authorized to produce, sell or distribute cannabis, but not, either directly or indirectly, at consumers; or\n(d) to a promotion, by a person that sells or distributes cannabis accessories or that provides a service related to cannabis, that is directed at any person that sells or distributes cannabis accessories, at any person that is authorized to produce, sell or distribute cannabis, but not, either directly or indirectly, at consumers.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-16.html"
+  },
+  {
+    "id": "C-24.5-s17",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "17",
+    "marginal_note": "Promotion",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "17\n(1) Unless authorized under this Act, it is prohibited to promote cannabis or a cannabis accessory or any service related to cannabis, including\n(a) by communicating information about its price or distribution;\n(b) by doing so in a manner that there are reasonable grounds to believe could be appealing to young persons;\n(c) by means of a testimonial or endorsement, however displayed or communicated;\n(d) by means of the depiction of a person, character or animal, whether real or fictional; or\n(e) by presenting it or any of its brand elements in a manner that associates it or the brand element with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring.\n(2) [Exception — informational promotion — cannabis] Subject to the regulations, a person that is authorized to produce, sell or distribute cannabis may promote cannabis by means of informational promotion or brand-preference promotion if the promotion is\n(a) in a communication that is addressed and sent to an individual who is 18 years of age or older and is identified by name;\n(b) in a place where young persons are not permitted by law;\n(c) communicated by means of a telecommunication, where the person responsible for the content of the promotion has taken reasonable steps to ensure that the promotion cannot be accessed by a young person;\n(d) in a prescribed place; or\n(e) done in a prescribed manner.\n(3) [Exception — informational promotion — cannabis accessories and services] Subject to the regulations, a person may promote a cannabis accessory or a service related to cannabis by means of informational promotion or brand-preference promotion if the promotion is\n(a) in a communication that is addressed and sent to an individual who is 18 years of age or older and is identified by name;\n(b) in a place where young persons are not permitted by law;\n(c) communicated by means of a telecommunication, where the person responsible for the content of the promotion has taken reasonable steps to ensure that the promotion cannot be accessed by a young person;\n(d) in a prescribed place; or\n(e) done in a prescribed manner.\n(4) [Exception — point of sale — cannabis] Subject to the regulations, a person that is authorized to sell cannabis may promote it at the point of sale if the promotion indicates only its availability, its price or its availability and price.\n(5) [Exception — point of sale — cannabis accessory and services] Subject to the regulations, a person that sells a cannabis accessory or provides a service related to cannabis may promote it at the point of sale if the promotion indicates only its availability, its price or its availability and price.\n(6) [Exception — brand element on other things] Subject to the regulations, a person may promote cannabis, a cannabis accessory or a service related to cannabis by displaying a brand element of cannabis, of a cannabis accessory or of a service related to cannabis on a thing that is not cannabis or a cannabis accessory, other than\n(a) a thing that is associated with young persons;\n(b) a thing that there are reasonable grounds to believe could be appealing to young persons; or\n(c) a thing that is associated with a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-17.html"
+  },
+  {
+    "id": "C-24.5-s18",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "18",
+    "marginal_note": "False promotion — cannabis",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "18\n(1) It is prohibited to promote cannabis in a manner that is false, misleading or deceptive or that is likely to create an erroneous impression about its characteristics, value, quantity, composition, strength, concentration, potency, purity, quality, merit, safety, health effects or health risks.\n(2) [False promotion — cannabis accessory] It is prohibited to promote a cannabis accessory in a manner that is false, misleading or deceptive or that is likely to create an erroneous impression about its design, construction, performance, intended use, characteristics, value, composition, merit, safety, health effects or health risks.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-18.html"
+  },
+  {
+    "id": "C-24.5-s19",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "19",
+    "marginal_note": "Use of certain terms, etc.",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "19 It is prohibited to use any term, expression, logo, symbol or illustration specified in regulations made under paragraph 139(1)(z.1) in the promotion of cannabis, a cannabis accessory or a service related to cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-19.html"
+  },
+  {
+    "id": "C-24.5-s20",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "20",
+    "marginal_note": "Promotion using foreign media",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "20 It is prohibited to promote, in a way that is prohibited by this Part, cannabis, a cannabis accessory, a service related to cannabis or a brand element of any of those things in a publication that is published outside Canada, a broadcast that originates outside Canada or any other communication that originates outside Canada.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-20.html"
+  },
+  {
+    "id": "C-24.5-s21",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "21",
+    "marginal_note": "Sponsorship",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "21 It is prohibited to display, refer to or otherwise use any of the following, directly or indirectly in a promotion that is used in the sponsorship of a person, entity, event, activity or facility:\n(a) a brand element of cannabis, of a cannabis accessory or of a service related to cannabis; and\n(b) the name of a person that\n(i) produces, sells or distributes cannabis,\n(ii) sells or distributes a cannabis accessory, or\n(iii) provides a service related to cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-21.html"
+  },
+  {
+    "id": "C-24.5-s22",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "22",
+    "marginal_note": "Name of facility",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "22 It is prohibited to display on a facility, as part of the name of the facility or otherwise, if the facility is used for a sports or cultural event or activity,\n(a) a brand element of cannabis, a cannabis accessory or a service related to cannabis; or\n(b) the name of a person that\n(i) produces, sells or distributes cannabis,\n(ii) sells or distributes a cannabis accessory, or\n(iii) provides a service related to cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-22.html"
+  },
+  {
+    "id": "C-24.5-s23",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "23",
+    "marginal_note": "Publication, etc. of prohibited promotions",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "23\n(1) It is prohibited to publish, broadcast or otherwise disseminate, on behalf of another person, with or without consideration, any promotion that is prohibited by any of sections 17 to 22.\n(2) [Exception] Subsection (1) does not apply\n(a) in respect of the distribution for sale of an imported publication;\n(b) in respect of broadcasting, as defined in subsection 2(1) of the Broadcasting Act, by\n(i) a distribution undertaking, as defined in that subsection 2(1), that is lawful under that Act, other than the broadcasting of a promotion that is inserted by the undertaking, or\n(ii) an online undertaking, as defined in that subsection 2(1), that is lawful under that Act, in respect of the retransmission of programs over the Internet, other than the broadcasting of a promotion that is inserted by the undertaking; and\n(c) in respect of a person that disseminates a promotion if they did not know, at the time of the dissemination, that it includes a promotion that is prohibited under any of sections 17 to 22.",
+    "history": "2018, c. 16, s. 23; 2023, c. 8, s. 35",
+    "last_amended": "2023-04-27",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-23.html"
+  },
+  {
+    "id": "C-24.5-s24",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "24",
+    "marginal_note": "Inducements",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION A - Promotion",
+    "text": "24\n(1) Unless authorized under this Act, it is prohibited for a person that sells cannabis or a cannabis accessory\n(a) to provide or offer to provide cannabis or a cannabis accessory if it is provided or offered to be provided without monetary consideration or in consideration of the purchase of any thing or service or the provision of any service;\n(b) to provide or offer to provide any thing that is not cannabis or a cannabis accessory, including a right to participate in a game, draw, lottery or contest, if it is provided or offered to be provided as an inducement for the purchase of cannabis or a cannabis accessory; or\n(c) to provide or offer to provide any service if it is provided or offered to be provided as an inducement for the purchase of cannabis or a cannabis accessory.\n(2) [Exception — cannabis] Subject to the regulations, subsection (1) does not apply in respect of a person that is authorized to sell cannabis that provides or offers to provide any thing, including cannabis or a cannabis accessory, or service referred to in any of paragraphs (1)(a) to (c) to a person that is authorized to produce, sell or distribute cannabis.\n(3) [Exception — cannabis accessory] Subject to the regulations, subsection (1) does not apply in respect of a person that sells a cannabis accessory that provides or offers to provide any thing, including cannabis or a cannabis accessory, or service referred to in any of paragraphs (1)(a) to (c) to a person that is authorized to produce, sell or distribute cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-24.html"
+  },
+  {
+    "id": "C-24.5-s25",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "25",
+    "marginal_note": "Compliance with regulations",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION B - Packaging and Labelling",
+    "text": "25 It is prohibited for a person that is authorized to sell cannabis to sell cannabis that has not been packaged or labelled in accordance with the regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-25.html"
+  },
+  {
+    "id": "C-24.5-s26",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "26",
+    "marginal_note": "Prohibited packaging and labelling — cannabis",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION B - Packaging and Labelling",
+    "text": "26 Unless authorized under this Act, it is prohibited for a person that is authorized to sell cannabis to sell it in a package or with a label\n(a) if there are reasonable grounds to believe that the package or label could be appealing to young persons;\n(b) that sets out a testimonial or endorsement, however displayed or communicated;\n(c) that sets out a depiction of a person, character or animal, whether real or fictional;\n(d) that associates the cannabis or one of its brand elements with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring; or\n(e) that contains any information that is false, misleading or deceptive or that is likely to create an erroneous impression about the characteristics, value, quantity, composition, strength, concentration, potency, purity, quality, merit, safety, health effects or health risks of the cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-26.html"
+  },
+  {
+    "id": "C-24.5-s27",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "27",
+    "marginal_note": "Prohibited packaging and labelling — cannabis accessory",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION B - Packaging and Labelling",
+    "text": "27 Unless authorized under this Act, it is prohibited for a person that sells a cannabis accessory to sell it in a package or with a label\n(a) if there are reasonable grounds to believe that the package or label could be appealing to young persons;\n(b) that sets out a testimonial or an endorsement, however displayed or communicated;\n(c) that sets out a depiction of a person, character or animal, whether real or fictional;\n(d) that associates the cannabis accessory or one of its brand elements with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring; or\n(e) that contains any information that is false, misleading or deceptive or that is likely to create an erroneous impression about the design, construction, performance, intended use, characteristics, value, composition, merit, safety, health effects or health risks of the cannabis accessory.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-27.html"
+  },
+  {
+    "id": "C-24.5-s28",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "28",
+    "marginal_note": "Use of certain terms, etc.",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION B - Packaging and Labelling",
+    "text": "28 Unless authorized under this Act, it is prohibited to use any term, expression, logo, symbol or illustration specified in regulations made under paragraph 139(1)(z.1) on a package or label of cannabis or a cannabis accessory.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-28.html"
+  },
+  {
+    "id": "C-24.5-s29",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "29",
+    "marginal_note": "Display of cannabis",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION C - Display",
+    "text": "29 Unless authorized under this Act, it is prohibited for a person that is authorized to sell cannabis to display it, or any package or label of cannabis, in a manner that may result in the cannabis, package or label being seen by a young person.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-29.html"
+  },
+  {
+    "id": "C-24.5-s30",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "30",
+    "marginal_note": "Display of cannabis accessory",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION C - Display",
+    "text": "30 Unless authorized under this Act, it is prohibited for a person that sells a cannabis accessory to display it, or any package or label of a cannabis accessory, in a manner that may result in the cannabis accessory, package or label being seen by a young person.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-30.html"
+  },
+  {
+    "id": "C-24.5-s31",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "31",
+    "marginal_note": "Appeal to young persons",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "31 Unless authorized under this Act, it is prohibited to sell cannabis or a cannabis accessory that has an appearance, shape or other sensory attribute or a function that there are reasonable grounds to believe could be appealing to young persons.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-31.html"
+  },
+  {
+    "id": "C-24.5-s32",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "32",
+    "marginal_note": "Selling cannabis accessory to young person",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "32\n(1) Unless authorized under this Act, it is prohibited to sell a cannabis accessory to a young person.\n(2) [Defence] It is not a defence to a charge under subsection (1) that the accused believed that the young person referred to in that subsection was at least 18 years of age, unless the accused took reasonable steps to ascertain the individual’s age.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-32.html"
+  },
+  {
+    "id": "C-24.5-s33",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "33",
+    "marginal_note": "Prohibited sales",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "33 Unless authorized under this Act, it is prohibited for a person that is authorized to sell cannabis to sell cannabis of any class that is not referred to in Schedule 4.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-33.html"
+  },
+  {
+    "id": "C-24.5-s34",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "34",
+    "marginal_note": "Prohibited substances",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "34\n(1) Unless authorized under this Act, it is prohibited to sell any mixture of substances that contains cannabis and any substance that is referred to in column 1 of Schedule 5.\n(2) [Non-application of subsection (1)] Subsection (1) does not apply in respect of a mixture of substances that contains a substance that is referred to in column 1 of Schedule 5 and any cannabis of a class of cannabis that is referred to in column 2 of that Schedule in respect of that substance.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-34.html"
+  },
+  {
+    "id": "C-24.5-s35",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "35",
+    "marginal_note": "Selling or distributing recalled cannabis",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "35 It is prohibited to sell or distribute cannabis that is the subject of a recall order made under section 76.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-35.html"
+  },
+  {
+    "id": "C-24.5-s36",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "36",
+    "marginal_note": "Self-service display",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "36 Unless authorized under this Act, it is prohibited to sell or distribute cannabis or a cannabis accessory by means of a display that allows for self-service.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-36.html"
+  },
+  {
+    "id": "C-24.5-s37",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "37",
+    "marginal_note": "Dispensing device",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION D - Selling and Distributing",
+    "text": "37 Unless authorized under this Act, it is prohibited to sell or distribute cannabis or a cannabis accessory by means of a dispensing device.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-37.html"
+  },
+  {
+    "id": "C-24.5-s38",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "38",
+    "marginal_note": "Obstructing inspector",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION E - Other Prohibitions",
+    "text": "38\n(1) It is prohibited to obstruct, by act or omission, an inspector who is engaged in the exercise of powers or the performance of duties or functions under this Act.\n(2) [False statements] It is prohibited to knowingly make any false or misleading statement verbally or in writing to an inspector who is engaged in the exercise of powers or the performance of duties or functions under this Act.\n(3) [Interference] It is prohibited, without the authority of an inspector, to move, alter or interfere with, in any way, anything seized, detained or taken under section 86.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-38.html"
+  },
+  {
+    "id": "C-24.5-s39",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "39",
+    "marginal_note": "False or misleading statement",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 2 - Other Prohibitions",
+    "heading": "SUBDIVISION E - Other Prohibitions",
+    "text": "39 It is prohibited to knowingly make, or participate in, assent to or acquiesce in the making of, a false or misleading statement in any record, report, electronic data or document that is required to be prepared, retained or provided by any person under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-39.html"
+  },
+  {
+    "id": "C-24.5-s40",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "40",
+    "marginal_note": "Compliance with conditions",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 3 - Obligations",
+    "heading": "DIVISION 3 - Obligations",
+    "text": "40 The holder of a licence or permit issued under this Act must comply with its conditions.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-40.html"
+  },
+  {
+    "id": "C-24.5-s41",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "41",
+    "marginal_note": "Suspension",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 3 - Obligations",
+    "heading": "DIVISION 3 - Obligations",
+    "text": "41 If a licence or permit issued under this Act is suspended in respect of any or all activities, its holder must cease conducting, for the duration of the suspension, the activities to which the suspension relates.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-41.html"
+  },
+  {
+    "id": "C-24.5-s42",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "42",
+    "marginal_note": "Public disclosure",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 3 - Obligations",
+    "heading": "DIVISION 3 - Obligations",
+    "text": "42 Every person that is authorized under this Act to produce, sell or distribute cannabis must make available to the public, in the prescribed form and manner and within the prescribed time, information about cannabis that is required by the regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-42.html"
+  },
+  {
+    "id": "C-24.5-s43",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "43",
+    "marginal_note": "Promotion-related information — cannabis",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 3 - Obligations",
+    "heading": "DIVISION 3 - Obligations",
+    "text": "43\n(1) Every person that is authorized under this Act to produce, sell or distribute cannabis must provide to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any promotion of cannabis that they conduct, including a promotion referred to in paragraph 16(c).\n(2) [Promotion-related information — cannabis accessories and services] Every person that sells or distributes a cannabis accessory, or that provides a service related to cannabis, must provide to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any promotion of cannabis accessories or their service related to cannabis, as the case may be, that they conduct, including a promotion referred to in paragraph 16(d).\n(3) [Inducement information] Every person that sells cannabis or cannabis accessories must provide to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any thing, including cannabis or a cannabis accessory, or service referred to in any of paragraphs 24(1)(a) to (c) that they provide or offer to provide.\n(4) [Additional information] The Minister may, subject to the regulations, request that a person that has provided information under any of subsections (1) to (3) provide additional information relating to the information they provided under that subsection, and that person must provide the requested information in the form and manner and within the time specified by the Minister.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-43.html"
+  },
+  {
+    "id": "C-24.5-s44",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "44",
+    "marginal_note": "Penalty",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "44 Subject to section 51, every person that contravenes a provision of this Act for which no punishment is otherwise provided by this Act, or that contravenes a provision of a regulation, an order made under any of sections 73 to 76, an order amended under section 79 or an order made under section 82,\n(a) is guilty of an indictable offence and is liable to a fine of not more than $5,000,000 or imprisonment for a term of not more than three years, or to both; or\n(b) is guilty of an offence punishable on summary conviction and is liable, for a first offence, to a fine of not more than $250,000 or imprisonment for a term of not more than six months, or to both, and, for any subsequent offence, to a fine of not more than $500,000 or imprisonment for a term of not more than 18 months, or to both.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-44.html"
+  },
+  {
+    "id": "C-24.5-s45",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "45",
+    "marginal_note": "Limitation period",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "45 No summary conviction proceedings in respect of an offence under section 44 may be commenced after the expiry of one year after the day on which the subject-matter of the proceedings arose.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-45.html"
+  },
+  {
+    "id": "C-24.5-s46",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "46",
+    "marginal_note": "Offences by corporate officers, etc.",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "46 If a person other than an individual commits an offence under section 44, any of the person’s directors, officers or agents or mandataries who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-46.html"
+  },
+  {
+    "id": "C-24.5-s47",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "47",
+    "marginal_note": "Continuing offence",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "47 If an offence under section 44 is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-47.html"
+  },
+  {
+    "id": "C-24.5-s48",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "48",
+    "marginal_note": "Employees or agents or mandataries",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "48 In a prosecution for an offence under section 44, it is sufficient proof of the offence to establish that it was committed by any employee or agent or mandatary of the accused, even if the employee or agent or mandatary is not identified or is not prosecuted for the offence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-48.html"
+  },
+  {
+    "id": "C-24.5-s49",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "49",
+    "marginal_note": "Venue",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "49 Proceedings in respect of an offence in relation to a contravention of any provision of this Act or of the regulations, or of an order made under any of sections 73 to 76, an order amended under section 79 or an order made under section 82, may be held in the place where the offence was committed or where the subject-matter of the proceedings arose or in any place where the accused is apprehended or happens to be located.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-49.html"
+  },
+  {
+    "id": "C-24.5-s50",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "50",
+    "marginal_note": "Reference to exception, exemption, etc.",
+    "part": "PART 1 - Prohibitions, Obligations and Offences",
+    "division": "DIVISION 4 - Miscellaneous",
+    "heading": "DIVISION 4 - Miscellaneous",
+    "text": "50\n(1) No exception, exemption, excuse or qualification prescribed by law is required to be set out or negatived, as the case may be, in an information or indictment for an offence under this Act or under section 463, 464 or 465 of the Criminal Code in respect of such an offence.\n(2) [Rebuttal] In any prosecution for an offence under this Act, the prosecutor is not required, except by way of rebuttal, to prove that a certificate, licence, permit, authorization, exemption or qualification does not operate in favour of the accused, whether or not it is referred to in the information or indictment.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-50.html"
+  },
+  {
+    "id": "C-24.5-s51",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "51",
+    "marginal_note": "Procedure",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "51\n(1) In addition to the procedures set out in the Criminal Code, proceedings referred to in subsection (2) against an individual who is 18 years of age or older or an organization may be commenced by a peace officer\n(a) completing a ticket that consists of a summons portion and an information portion;\n(b) in the case of proceedings against an individual, delivering the summons portion of the ticket to the accused;\n(c) in the case of proceedings against an organization, sending the summons portion of the ticket, or delivering it, to the organization in accordance with the regulations; and\n(d) filing the information portion of the ticket with a court of criminal jurisdiction before or as soon as feasible after the summons portion has been delivered or sent.\n(2) [Proceedings] The proceedings for the purposes of subsection (1) are the following:\n(a) proceedings in respect of an offence arising out of the contravention of paragraph 8(1)(a) or (b) or any of subparagraphs 9(1)(a)(i), (iii) and (iv) in respect of cannabis of one or more classes of cannabis the total amount of which, as determined in accordance with Schedule 3, is equivalent to 50 g or less of dried cannabis;\n(b) proceedings against an individual who is 18 years of age or older in respect of an offence arising out of the contravention of paragraph 8(1)(e) or subparagraph 9(1)(c)(ii) in respect of five or six cannabis plants;\n(c) proceedings in respect of an offence arising out of the contravention of subsection 9(2) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis, if its possession was for the purpose of distributing it contrary to any of subparagraphs 9(1)(a)(i), (iii) and (iv);\n(d) proceedings against an individual in respect of an offence arising out of the contravention of paragraph 10(1)(a) or (c) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis;\n(e) proceedings against an individual in respect of an offence arising out of the contravention of subsection 10(2) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis, if its possession was for the purpose of selling it contrary to paragraph 10(1)(a) or (c);\n(f) proceedings against an individual in respect of an offence arising out of the contravention of paragraph 12(1)(a) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis;\n(g) proceedings in respect of an offence arising out of the contravention of paragraph 12(4)(b) in respect of five or six cannabis plants;\n(h) proceedings in respect of an offence arising out of the contravention of subsection 12(5) in respect of one or two cannabis plants; and\n(i) proceedings in respect of an offence arising out of the contravention of section 44 in respect of a contravention of a provision that is specified in regulations made under paragraph 139(1)(z.6).\n(3) [Content of ticket] The summons and information portions of the ticket must set out\n(a) a description of the offence and the time and place of its alleged commission;\n(b) a statement, signed by the peace officer who completes the ticket, that the peace officer has reasonable grounds to believe that the accused committed the offence;\n(c) an amount equal to the amount, determined under subsection (4), to be paid for the offence;\n(d) the manner in which and period within which the amount is to be paid;\n(d.1) a lesser amount than the amount determined under subsection (4) that may be paid for the offence if it is paid within a specified period that is shorter than the period referred to in paragraph (d);\n(e) a statement that if the accused pays the amount within the period referred to in paragraph (d) or (d.1),\n(i) a finding of guilt will be entered in the judicial record of the accused and the accused will be deemed to have received an absolute discharge and not to have been convicted of the offence,\n(ii) the judicial record of the accused in respect of the offence will not be used for any purpose that would identify the accused as a person dealt with under this Act, and\n(iii) if cannabis has been seized in relation to the offence, the cannabis will be forfeited to Her Majesty;\n(f) a statement that if the accused wishes to plead not guilty, the accused must appear in the court, at the place, day and time set out in the ticket;\n(g) a statement that if the accused pleads not guilty, he or she will be given an opportunity to indicate in which official language he or she wishes to be tried; and\n(h) a statement that if the accused does not enter a plea and does not pay the amount within the period referred to in paragraph (d) or (d.1)\n(i) a conviction will be entered in the judicial record of the accused, and\n(ii) if cannabis has been seized in relation to the offence, the cannabis will be forfeited to Her Majesty.\n(4) [Amount] For the purpose of paragraph (3)(c), the amount is\n(a) for an offence referred to in any of paragraphs (2)(a) to (h), $200 plus a victim surcharge, calculated in accordance with subsection 737(2) of the Criminal Code, and any applicable administrative fees; and\n(b) for an offence in respect of a contravention of a provision that is specified in regulations made under paragraph 139(1)(z.6), the amount specified in those regulations in respect of that offence plus a victim surcharge, calculated in accordance with subsection 737(2) of the Criminal Code, and any applicable administrative fees.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-51.html"
+  },
+  {
+    "id": "C-24.5-s52",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "52",
+    "marginal_note": "Consequences of payment",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "52 Payment of the amount set out in the ticket by the accused within the period referred to in paragraph 51(3)(d) or (d.1) constitutes a plea of guilty to the offence described in the ticket and, following the payment,\n(a) a finding of guilt is to be entered in the judicial record of the accused and the accused is deemed to have received an absolute discharge and not to have been convicted of the offence;\n(b) the judicial record of the accused in relation to the offence must not be used for any purpose that would identify the accused as a person dealt with under this Act; and\n(c) if cannabis has been seized in relation to the offence, the cannabis is forfeited to Her Majesty.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-52.html"
+  },
+  {
+    "id": "C-24.5-s53",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "53",
+    "marginal_note": "Consequences of being convicted",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "53\n(1) If an accused pleads not guilty and the accused is convicted of the offence described in the ticket, the accused is liable to a fine of not more than $200, in the case of an offence referred to in any of paragraphs 51(2)(a) to (h) or, in the case of an offence in respect of a contravention of a provision specified in regulations made under paragraph 139(1)(z.6), to a fine of not more than the amount specified in those regulations in respect of that offence.\n(1.1) [Non-application of section 731] If the accused is convicted of the offence, no order is to be made under section 731 of the Criminal Code in respect of that conviction.\n(2) [Effect of payment] If the accused is convicted of the offence and the accused pays the amount owing in respect of the conviction, the judicial record of the accused in relation to the offence must not be used for any purpose that would identify the accused as a person dealt with under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-53.html"
+  },
+  {
+    "id": "C-24.5-s54",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "54",
+    "marginal_note": "Consequences of failing to pay fine",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "54\n(1) If an accused fails to pay the amount set out in the ticket within the period referred to in paragraph 51(3)(d) or (d.1), the accused is liable for that amount and\n(a) a conviction is to be entered in the judicial record of the accused;\n(b) the conviction is deemed to have been pronounced by a court;\n(c) if cannabis has been seized in relation to the offence, the cannabis is forfeited to Her Majesty;\n(d) the accused has 60 days after the day of the conviction to pay the amount set out in the ticket; and\n(e) the amount set out in the ticket, other than the amount in relation to the applicable fees, is deemed to be the fine imposed by the court.\n(2) [Effect of payment or imprisonment] If, after being convicted, the accused pays the amount set out in the ticket or, if the accused is an individual, the accused has served, in full, any period of imprisonment imposed as a result of a default in payment of the amount of the fine imposed by the court, the judicial record of the accused in relation to the offence must not be used for any purpose that would identify the accused as a person dealt with under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-54.html"
+  },
+  {
+    "id": "C-24.5-s55",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "55",
+    "marginal_note": "Imprisonment",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "55 Only an individual who is unwilling though able to pay a fine or the amount of a victim surcharge imposed in respect of a conviction referred to in subsection 53(1) or a fine imposed in respect of a conviction referred to in section 54 may be imprisoned in default of its payment.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-55.html"
+  },
+  {
+    "id": "C-24.5-s55.1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "55.1",
+    "marginal_note": "Licences, permits, etc.",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "55.1 If the amount to be paid under this Part is owed to Her Majesty in right of Canada, the person responsible, by or under an Act or ordinance of the legislature of a territory, for issuing or renewing a licence, permit or other similar instrument in relation to the offender may refuse to issue or renew or may suspend the licence, permit or other instrument until the fine or fee is paid in full, proof of which lies on the offender.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 55.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-55.1.html"
+  },
+  {
+    "id": "C-24.5-s56",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "56",
+    "marginal_note": "Exclusion of laying information",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "56 No information under the Criminal Code may be laid in respect of an offence for which a summons portion of a ticket is delivered or sent.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-56.html"
+  },
+  {
+    "id": "C-24.5-s57",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "57",
+    "marginal_note": "Application of Criminal Code",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "57 Except where otherwise provided by this Part, Part XXVII of the Criminal Code applies to proceedings commenced under this Part.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-57.html"
+  },
+  {
+    "id": "C-24.5-s58",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "58",
+    "marginal_note": "Election of Attorney General",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "58\n(1) If a proceeding in respect of an offence referred to in any of paragraphs 51(2)(a) to (j) is commenced by the laying of an information, the Attorney General may elect that the proceeding be dealt with and disposed of as if it had been commenced under section 51.\n(2) [Notice] If the election is made, the clerk of the court must provide the accused with a notice that sets out\n(a) an amount equal to the amount, determined under paragraph 51(4)(a) or (b), as the case may be, to be paid for the offence;\n(b) the manner in which and period within which the amount is to be paid;\n(b.1) a lesser amount than the amount determined under paragraph 51(4)(a) or (b), as the case may be, that may be paid for the offence if it is paid within a specified period that is shorter than the period referred to in paragraph (b);\n(c) a statement that if the accused pays the amount within the period referred to in paragraph (b) or (b.1),\n(i) a finding of guilt will be entered in the judicial record of the accused and the accused will be deemed to have received an absolute discharge and not to have been convicted of the offence,\n(ii) the judicial record of the accused in respect of the offence will not be used for any purpose that would identify the accused as a person dealt with under this Act, and\n(iii) if cannabis has been seized in relation to the offence, the cannabis will be forfeited to Her Majesty;\n(d) a statement that if the accused wishes to plead not guilty or fails to pay the amount within the period referred to in paragraph (b) or (b.1), the accused must appear in the court at the place, day and time set out in the notice; and\n(e) a statement that if the accused pleads not guilty, an opportunity will be provided for the accused to indicate in which official language the accused wishes to be tried.\n(3) [Effect on conditions] All conditions imposed on the accused in an appearance notice, promise to appear, undertaking or recognizance issued, given or entered into in accordance with Part XVI or XXVII of the Criminal Code in relation to the offence cease to have effect when the accused is notified that the Attorney General has made the election.\n(4) [Deemed ticket] The document and the information laid in respect of the offence are deemed to be a ticket delivered or sent under section 51.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-58.html"
+  },
+  {
+    "id": "C-24.5-s59",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "59",
+    "marginal_note": "Agreements",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "59 The Attorney General of Canada may enter into an agreement with the government of a province or with any provincial, municipal or local authority or any agent or mandatary of any such authority respecting, in particular, the following matters:\n(a) the prosecution of offences commenced under this Part; and\n(b) the discharge and enforcement of fines and fees referred to in this Part in respect of offences that are alleged to have been committed in or that are otherwise within the territorial jurisdiction of the courts of the province.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-59.html"
+  },
+  {
+    "id": "C-24.5-s60",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "60",
+    "marginal_note": "Compensation agreements",
+    "part": "PART 2 - Ticketable Offences",
+    "division": "",
+    "heading": "PART 2 - Ticketable Offences",
+    "text": "60\n(1) The Attorney General of Canada may enter into an agreement with the government of a province or with any provincial, municipal or local authority\n(a) respecting the sharing with that province or authority of the amounts in respect of fines and fees that are collected in respect of the prosecution of offences commenced under this Part, for the purpose of Canada compensating that province or authority, in whole or in part, for the administration and enforcement of this Part; and\n(b) despite subsections 17(1) and (4) of the Financial Administration Act, authorizing the government of the province or the authority to withhold amounts, in accordance with the terms and conditions of the agreement, from the fines and fees referred to in paragraph (a) to be remitted to the Receiver General and deposited in the Consolidated Revenue Fund.\n(2) [Deemed not public money] The fees imposed under the laws of a province in respect of offences under Division 1 of Part 1 are deemed not to be public money for the purposes of the Financial Administration Act.\n(3) [Appropriation by Parliament] All or a portion of the amount of fines and fees referred to in paragraph (1)(a) that are to be shared under an agreement are deemed to be appropriated by Parliament for that purpose.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-60.html"
+  },
+  {
+    "id": "C-24.5-s61",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "61",
+    "marginal_note": "Applications for licences and permits",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "61\n(1) For the purposes of exercising his or her power under subsection 62(1) to issue or renew licences and permits, the Minister may, by order,\n(a) establish classes of applications;\n(b) establish conditions, by class of application or otherwise, that must be met before or during the consideration of an application;\n(c) establish an order, by class of application or otherwise, for the consideration of applications; and\n(d) provide for the disposition of applications, including those made by an applicant subsequent to the applicant’s first application.\n(2) [No decision] The fact that an application is retained, returned or disposed of without being considered does not constitute a decision in respect of the application.\n(3) [Clarification — pending applications] For greater certainty, an order made under subsection (1) also applies in respect of applications in respect of which no final decision had been made by the Minister before the making of the order.\n(4) [Clarification — other powers] Nothing in this section in any way limits the power of the Minister to otherwise determine the most efficient manner in which applications are considered.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-61.html"
+  },
+  {
+    "id": "C-24.5-s62",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "62",
+    "marginal_note": "Authority to issue, renew and amend",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "62\n(1) Subject to orders made under subsection 61(1), the regulations and subsection (2), the Minister may, on application, issue, renew or amend licences and permits that authorize the importation, exportation, production, testing, packaging, labelling, sending, delivery, transportation, sale, possession or disposal of cannabis or any class of cannabis.\n(2) [Limitation — importation and exportation] Licences and permits authorizing the importation or exportation of cannabis may be issued only in respect of cannabis for medical or scientific purposes or in respect of industrial hemp.\n(3) [Application] An application for a licence or permit, or for its renewal or amendment, must be filed with the Minister in the form and manner specified by the Minister and set out the information required by the Minister, including financial information and any information required by the regulations.\n(4) [Financial information] For the purposes of subsection (3), financial information in respect of an organization includes information about its shareholders or members and who controls it, directly or indirectly.\n(5) [Additional information] The Minister may, on receiving an application, require the submission of any additional information, including financial information, that pertains to the information contained in the application and that is necessary for the Minister to consider the application.\n(6) [Refusal to consider] The Minister may refuse to consider an application if any information required to be provided under any of subsections (3) to (5) is not provided.\n(7) [Grounds for refusal] The Minister may refuse to issue, renew or amend a licence or permit if\n(a) the issuance, the renewal or the amendment is likely to create a risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity;\n(b) there are reasonable grounds to believe that false or misleading information or false or falsified documents were submitted in, or in support of, the application;\n(c) the applicant has contravened in the past 10 years a provision of this Act, the Controlled Drugs and Substances Act or the Food and Drugs Act or of any regulation made under this Act or any of those Acts;\n(d) there are reasonable grounds to believe that the applicant has contravened in the past 10 years\n(i) an order made under this Act, the Controlled Drugs and Substances Act or the Food and Drugs Act, or\n(ii) a condition of another licence or permit issued to the applicant under this Act or any of those Acts;\n(e) the applicant is\n(i) a young person,\n(ii) an individual who is not ordinarily resident in Canada, or\n(iii) an organization that was incorporated, formed or otherwise organized outside Canada;\n(f) a security clearance in respect of the application has been refused or cancelled;\n(g) the Minister is of the opinion that it is in the public interest to do so; or\n(h) any prescribed grounds for refusal exist.\n(8) [Notice of refusal] If the Minister refuses to issue, renew or amend a licence or permit, he or she must send the applicant a notice in writing that sets out the reasons for the refusal.\n(9) [Conditions — regulations] Every licence or permit is subject to the conditions set out in regulations made under paragraph 139(1)(g).\n(10) [Conditions — Minister] Subject to the regulations, the Minister may make a licence or permit subject to any conditions that he or she considers appropriate.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-62.html"
+  },
+  {
+    "id": "C-24.5-s63",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "63",
+    "marginal_note": "Amendment on own initiative",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "63\n(1) The Minister may, in accordance with the regulations, on his or her own initiative, amend a licence or permit if he or she is of the opinion that the amendment is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity.\n(2) [Notice of proposed amendment] If the Minister proposes to amend a licence or permit on his or her own initiative, he or she must, in accordance with the regulations, send its holder a notice in writing that sets out the reasons for the proposed amendment and give the holder an opportunity to be heard.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-63.html"
+  },
+  {
+    "id": "C-24.5-s64",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "64",
+    "marginal_note": "Suspension",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "64\n(1) Subject to the regulations, the Minister may suspend a licence or permit without prior notice to its holder in respect of any or all authorized activities in relation to any cannabis specified by the Minister if\n(a) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity; or\n(b) any prescribed circumstance exists.\n(2) [Notice of suspension] If a licence or permit is suspended under subsection (1), the suspension takes effect as soon as the Minister provides the holder with a notice in writing of the suspension. The notice must also set out the reasons for the suspension.\n(3) [Opportunity to be heard] The holder may, within 10 days after receipt of the notice under subsection (2), provide the Minister with reasons why the holder believes the suspension is unfounded.\n(4) [Reinstatement] The Minister must, by notice to the holder, reinstate a licence or permit in respect of any or all activities or cannabis affected by the suspension if the reasons for the suspension no longer exist or the holder demonstrates to the Minister that the suspension was unfounded.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-64.html"
+  },
+  {
+    "id": "C-24.5-s65",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "65",
+    "marginal_note": "Revocation",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "65 Subject to the regulations, the Minister may revoke a licence or permit if\n(a) there are reasonable grounds to believe that it was issued on the basis of false or misleading information or false or falsified documents submitted in, or in support of, the application;\n(b) the holder has, since its issuance, contravened a provision of this Act, the Controlled Drugs and Substances Act or the Food and Drugs Act or of any regulation made under this Act or any of those Acts;\n(c) there are reasonable grounds to believe that the holder has, since its issuance, contravened\n(i) an order made under this Act, the Controlled Drugs and Substances Act or the Food and Drugs Act, or\n(ii) a condition of another licence or permit issued to the holder under this Act or any of those Acts;\n(d) information received from a peace officer, a competent authority or an international organization of states or any of its institutions raises reasonable grounds to believe that its holder has been involved in the diversion of cannabis, or of any controlled substance or precursor as those terms are defined in subsection 2(1) of the Controlled Drugs and Substances Act, to an illicit market or activity;\n(e) the holder is an individual who has, since its issuance, ceased to be ordinarily resident in Canada;\n(f) since the issuance of the licence or permit, a security clearance in respect of the licence or permit has been cancelled;\n(g) the Minister is of the opinion that it is in the public interest to revoke it; or\n(h) any prescribed circumstance exists.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-65.html"
+  },
+  {
+    "id": "C-24.5-s66",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "66",
+    "marginal_note": "Notice of proposed revocation",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "66 If the Minister proposes to revoke a licence or permit, he or she must, in accordance with the regulations, send its holder a notice in writing that sets out the reasons for the proposed revocation and give the holder an opportunity to be heard.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-66.html"
+  },
+  {
+    "id": "C-24.5-s67",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "67",
+    "marginal_note": "Security clearances",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "67\n(1) Subject to the regulations, the Minister may grant or refuse to grant a security clearance or suspend or cancel a security clearance.\n(2) [Security clearance required by Minister] The Minister may specify, by name or position, any person — other than a person specified in the regulations — who must hold a security clearance if the Minister is of the opinion that the person\n(a) performs, has performed or is about to perform activities related to a licence or permit that is issued under this Part or that is the subject of an application under this Part; or\n(b) has, has had or is about to have custody, management or control of the place where activities related to a licence or permit that is issued under this Part or that is the subject of an application under this Part, are being or will be performed.\n(3) [Notice] If the Minister specifies that a person must hold a security clearance under subsection (2), the Minister must provide the applicant for, or the holder of, the licence or permit related to that person with a notice to that effect in writing.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-67.html"
+  },
+  {
+    "id": "C-24.5-s68",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "68",
+    "marginal_note": "Termination of application",
+    "part": "PART 3 - Licences and Permits",
+    "division": "",
+    "heading": "PART 3 - Licences and Permits",
+    "text": "68\n(1) The Minister may, by order, fix a date for the termination of applications of a class of applications for a licence or permit under section 62 and, if he or she does so, every application of that class is terminated at the expiry of that date if a final decision has not been made in respect of that application.\n(2) [Fees returned] Any fees paid in respect of an application that is terminated under subsection (1) must be returned, without interest, to the person that paid them. The amounts payable may be paid out of the Consolidated Revenue Fund.\n(3) [No recourse or indemnity] No person has a right of recourse or indemnity against Her Majesty in connection with an application that is terminated under subsection (1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-68.html"
+  },
+  {
+    "id": "C-24.5-s69",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "69",
+    "marginal_note": "Provincially authorized selling",
+    "part": "PART 4 - General Authorizations",
+    "division": "",
+    "heading": "PART 4 - General Authorizations",
+    "text": "69\n(1) A person may possess, sell or distribute cannabis if the person is authorized to sell cannabis under a provincial Act that contains the legislative measures referred to in subsection (3).\n(2) [Application] Subsection (1) applies only if the provincial Act and the legislative measures are in force.\n(3) [Legislative measures] For the purposes of subsection (1), the legislative measures in a provincial Act that authorizes the selling of cannabis are the following in respect of persons authorized to sell cannabis:\n(a) they may sell only cannabis that has been produced by a person that is authorized under this Act to produce cannabis for commercial purposes;\n(b) they may not sell cannabis to young persons;\n(c) they are required to keep appropriate records respecting their activities in relation to cannabis that they possess for commercial purposes; and\n(d) they are required to take adequate measures to reduce the risk of cannabis that they possess for commercial purposes being diverted to an illicit market or activity.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-69.html"
+  },
+  {
+    "id": "C-24.5-s70",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "70",
+    "marginal_note": "Administration and enforcement activities — federal Acts",
+    "part": "PART 4 - General Authorizations",
+    "division": "",
+    "heading": "PART 4 - General Authorizations",
+    "text": "70\n(1) Unless the regulations provide otherwise, every individual who obtains cannabis in the course of activities performed in connection with the administration or enforcement of this Act or any other Act of Parliament is authorized to do anything that is prohibited by any provision of Division 1 of Part 1 if they do so in a manner that is consistent with the activities they are authorized to perform.\n(2) [Administration and enforcement activities — provincial Acts] Every individual who obtains cannabis in the course of activities performed in connection with the administration or enforcement of any provincial Act that authorizes the selling of cannabis is authorized to do anything that is prohibited by any provision of Division 1 of Part 1 if they do so in a manner that is consistent with the activities they are authorized to perform.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-70.html"
+  },
+  {
+    "id": "C-24.5-s71",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "71",
+    "marginal_note": "Employees — this Act",
+    "part": "PART 4 - General Authorizations",
+    "division": "",
+    "heading": "PART 4 - General Authorizations",
+    "text": "71\n(1) Unless the regulations provide otherwise, every employee of a person that is authorized under this Act to possess, sell, distribute or produce cannabis may do anything that is prohibited by any provision of Division 1 of Part 1 if they do so as part of their employment duties and functions and in a manner that is consistent with the conditions that apply to their employer’s authorization.\n(2) [Agents and mandataries — this Act] Unless the regulations provide otherwise, every person who is acting as the agent or mandatary of a person that is authorized under this Act to possess, sell, distribute or produce cannabis may do anything that is prohibited by any provision of Division 1 of Part 1 if they do so as part of their role as agent or mandatary and in a manner that is consistent with the conditions that apply to their principal’s or mandator’s authorization.\n(3) [Contractor — this Act] Unless the regulations provide otherwise, every person who is acting under a contract with a person that is authorized under this Act to possess, sell, distribute or produce cannabis — other than an employee or an agent or mandatary of the authorized person — may do anything that is prohibited by any provision of Division 1 of Part 1 if they do so in the performance of their contract and in a manner that is consistent with the conditions that apply to the authorized person’s authorization.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-71.html"
+  },
+  {
+    "id": "C-24.5-s72",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "72",
+    "marginal_note": "Employees — provincial Acts",
+    "part": "PART 4 - General Authorizations",
+    "division": "",
+    "heading": "PART 4 - General Authorizations",
+    "text": "72\n(1) Every employee of a person that is authorized under a provincial Act to sell cannabis may do anything that is prohibited by section 8, 9 or 10 if they do so as part of their employment duties and functions and in a manner that is consistent with the conditions that apply to their employer’s authorization.\n(2) [Agents and mandataries — provincial Acts] Every person who is acting as the agent or mandatary of a person that is authorized under a provincial Act to sell cannabis may do anything that is prohibited by section 8, 9 or 10 if they do so as part of their role as agent or mandatary and in a manner that is consistent with the conditions that apply to their principal’s or mandator’s authorization.\n(3) [Contractor — provincial Acts] Every person who is acting under a contract with a person that is authorized under a provincial Act to sell cannabis — other than an employee or an agent or mandatary of the authorized person — may do anything that is prohibited by section 8, 9 or 10 if they do so in the performance of their contract and in a manner that is consistent with the conditions that apply to the authorized person’s authorization.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-72.html"
+  },
+  {
+    "id": "C-24.5-s73",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "73",
+    "marginal_note": "Provision of information",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "73\n(1) The Minister may, by order, require a person that is authorized under this Act to conduct any activity in relation to cannabis — or a person that is authorized under a provincial Act to sell cannabis — to provide the Minister with any information that the Minister considers necessary\n(a) to address an issue of public health or public safety; or\n(b) to verify compliance or prevent non-compliance with the provisions of this Act or of the regulations.\n(2) [Contents] The order must include a statement of the reasons for the making of the order and specify the information to be provided and the time and manner in which it is to be provided.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-73.html"
+  },
+  {
+    "id": "C-24.5-s74",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "74",
+    "marginal_note": "Tests and studies",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "74\n(1) For the purpose of verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations or to address an issue of public health or public safety, the Minister may, by order, require a person that is authorized under this Act to conduct any activity in relation to cannabis — or a person that is authorized under a provincial Act to sell cannabis — to\n(a) conduct tests or studies on the cannabis to which their activities relate or that they are authorized to sell, as the case may be, in order to obtain the information that the Minister considers necessary; and\n(b) provide the Minister with that information and the results of the tests or studies.\n(2) [Contents] The order must\n(a) include a statement of the reasons for the making of the order;\n(b) specify the tests or studies that are to be conducted;\n(c) specify the information that is to be provided; and\n(d) specify the time and manner in which\n(i) the tests or studies are to be conducted, and\n(ii) the information and the results of the tests or studies are to be provided.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-74.html"
+  },
+  {
+    "id": "C-24.5-s75",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "75",
+    "marginal_note": "Measures",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "75\n(1) The Minister may, by order, require a person that is authorized under this Act to conduct any activity in relation to cannabis — or a person that is authorized under a provincial Act to sell cannabis — to take any measures that the Minister considers necessary\n(a) to address an issue of public health or public safety; or\n(b) to prevent non-compliance with the provisions of this Act or of the regulations or, if the Minister has reasonable grounds to believe that there is such non-compliance, to remedy it.\n(2) [Contents] The order must include a statement of the reasons for the making of the order and specify the measures to be taken and the time and manner in which they are to be taken.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-75.html"
+  },
+  {
+    "id": "C-24.5-s76",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "76",
+    "marginal_note": "Recall",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "76\n(1) If the Minister believes on reasonable grounds that a recall of any cannabis or class of cannabis is necessary to protect public health or public safety, he or she may, by order, require a person that sells or distributes that cannabis or class of cannabis to recall it or send it — or cause it to be sent — to a place specified in the order, or to do both those things.\n(2) [Contents] The order must include a statement of the reasons for the making of the order and specify the time and manner in which the recall is to be carried out.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-76.html"
+  },
+  {
+    "id": "C-24.5-s77",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "77",
+    "marginal_note": "Recall or measures taken by Minister",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "77 If a person does not comply with an order made under section 75 or 76 or an order amended under section 79 within the time specified in the order, the Minister may, on his or her own initiative and at that person’s expense, carry out the measures required or the recall.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-77.html"
+  },
+  {
+    "id": "C-24.5-s78",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "78",
+    "marginal_note": "Review officers",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "78 The Minister may designate any qualified individuals or class of qualified individuals as review officers for the purpose of reviewing orders made under section 79.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-78.html"
+  },
+  {
+    "id": "C-24.5-s79",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "79",
+    "marginal_note": "Request for review",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "79\n(1) Subject to any other provision of this section, an order that is made under any of sections 73 to 76 or amended under subsection (10) must be reviewed on the written request of the person to which the order was addressed — but only on grounds that involve questions of fact alone or questions of mixed law and fact — by a review officer other than the individual who amended the order under subsection (10).\n(2) [Contents of and time for making request] The request must state the grounds for review and set out the evidence that supports those grounds and the decision that is sought. The request must be provided to the Minister within seven days after the day on which the order was provided.\n(3) [No authority to review] The review is not to be done if the request does not comply with subsection (2) or is frivolous, vexatious or not made in good faith.\n(4) [Reasons for refusal] If the review is not done, the person that made the request must, without delay, be notified in writing of the reasons.\n(5) [Review initiated by review officer] A review officer — other than the individual who amended the order under subsection (10) — may review an order made under any of sections 73 to 76, whether or not a request is made under subsection (1).\n(6) [Order in effect] An order made under any of sections 73 to 76 continues to apply during a review unless the review officer decides otherwise.\n(7) [Completion of review] A review officer must complete the review no later than the 30th day after the day on which the request is provided to the Minister.\n(8) [Extension of period for review] The review officer may extend the review period by no more than 30 days if they are of the opinion that more time is required to complete the review. They may extend the review period more than once.\n(9) [Reasons for extension] If the review period is extended, the person that made the request must, without delay, be notified in writing of the reasons for extending it.\n(10) [Decision on completion of review] On completion of a review, the review officer must confirm, amend, terminate or cancel the order.\n(11) [Written notice] The person that made the request or, if there is no request, the person to which the order was addressed must, without delay, be notified in writing of the reasons for the review officer’s decision under subsection (10).\n(12) [Effect of amendment] An order that is amended is subject to review under this section.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-79.html"
+  },
+  {
+    "id": "C-24.5-s80",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "80",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART 5 - Ministerial Orders",
+    "division": "",
+    "heading": "PART 5 - Ministerial Orders",
+    "text": "80 An order made under any of sections 73 to 76 is not a statutory instrument within the meaning of subsection 2(1) of the Statutory Instruments Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-80.html"
+  },
+  {
+    "id": "C-24.5-s81",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "81",
+    "marginal_note": "Establishment and maintenance",
+    "part": "PART 6 - Cannabis Tracking System",
+    "division": "",
+    "heading": "PART 6 - Cannabis Tracking System",
+    "text": "81 The Minister may, using the information collected under section 82 and any other information to which the Minister has access, establish and maintain a national cannabis tracking system to\n(a) enable the tracking of cannabis;\n(b) prevent cannabis from being diverted to an illicit market or activity; and\n(c) prevent illicit cannabis from being a source of supply of cannabis in the legal market.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-81.html"
+  },
+  {
+    "id": "C-24.5-s82",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "82",
+    "marginal_note": "Order requiring information",
+    "part": "PART 6 - Cannabis Tracking System",
+    "division": "",
+    "heading": "PART 6 - Cannabis Tracking System",
+    "text": "82\n(1) For the purpose of section 81, the Minister may, by order, require a class of persons that are authorized to import, export, produce, test, package, label, send, deliver, transport, sell, or dispose of cannabis to provide the Minister with information respecting their activities in relation to cannabis.\n(2) [Contents] The order must specify the information to be provided and the time within and the form and manner in which it is to be provided and may specify the following:\n(a) the manner in which and the place where the records, reports, electronic data or other documents containing the information — and any information on which the information is based — are to be retained;\n(b) the period for which the records, reports, electronic data or other documents referred to in paragraph (a) are to be retained, which must not be more than three years from the date the information is provided to the Minister; and\n(c) the manner in which calculations, measurements and other data on which the information is based are to be documented.\n(3) [Restriction] An order under subsection (1) may not require the provision of any personal information, as defined in section 3 of the Privacy Act, in respect of a consumer that purchases cannabis at the retail level.\n(4) [Extension of time] The Minister may, by order, on written request from a person that is subject to an order made under subsection (1), extend the time within which the person must comply with the order made under subsection (1). If the order under this subsection is granted, the original time in the order made under subsection (1) is deemed to be replaced, in relation to that person, by the new time.\n(5) [Deeming] If an order is made under subsection (4) after a person has failed to provide information in the time provided for in the order made under subsection (1), the person is deemed not to have failed to provide the information within the required time.\n(6) [Statutory Instruments Act] An order made under subsection (4) is not a statutory instrument within the meaning of subsection 2(1) of the Statutory Instruments Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-82.html"
+  },
+  {
+    "id": "C-24.5-s83",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "83",
+    "marginal_note": "Disclosure of information",
+    "part": "PART 6 - Cannabis Tracking System",
+    "division": "",
+    "heading": "PART 6 - Cannabis Tracking System",
+    "text": "83 The Minister may disclose any information contained in the national cannabis tracking system as follows:\n(a) he or she may disclose it to the government of a province or a public body established under a provincial Act if the disclosure is for a purpose related to verifying compliance or preventing non-compliance with the provisions of a provincial Act that contains the legislative measures referred to in subsection 69(3);\n(b) he or she may disclose it to any federal Minister if the disclosure is for a purpose related to verifying compliance or preventing non-compliance with the provisions of any Act of Parliament, other than this Act, that applies directly or indirectly to cannabis or any activity in relation to cannabis;\n(c) he or she may disclose it if he or she has reasonable grounds to believe that the disclosure is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity;\n(d) he or she may disclose it if the disclosure is necessary to enable Canada to fulfil its international obligations;\n(e) he or she may disclose it to any prescribed person; or\n(f) he or she may disclose it in the prescribed circumstances.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-83.html"
+  },
+  {
+    "id": "C-24.5-s84",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "84",
+    "marginal_note": "Designation of inspectors",
+    "part": "PART 7 - Inspections",
+    "division": "",
+    "heading": "PART 7 - Inspections",
+    "text": "84\n(1) For the purposes of the administration and enforcement of this Act, the Minister may designate any individuals or class of individuals as inspectors to exercise powers or perform duties or functions in relation to any matter referred to in the designation.\n(2) [Certificate of designation] Each inspector must be provided with a certificate of designation in a form established by the Minister and, when entering any place under subsection 86(1), must, on request, produce the certificate to the person in charge of the place.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-84.html"
+  },
+  {
+    "id": "C-24.5-s85",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "85",
+    "marginal_note": "Provision of documents, information or samples",
+    "part": "PART 7 - Inspections",
+    "division": "",
+    "heading": "PART 7 - Inspections",
+    "text": "85\n(1) An inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations, order a person that is authorized under this Act to conduct any activity in relation to cannabis to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector.\n(2) [Duty to provide] A person that is ordered by an inspector to provide a document, information or a sample must do so on the date, at the time and place and in the manner specified by the inspector.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-85.html"
+  },
+  {
+    "id": "C-24.5-s86",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "86",
+    "marginal_note": "Power to enter",
+    "part": "PART 7 - Inspections",
+    "division": "",
+    "heading": "PART 7 - Inspections",
+    "text": "86\n(1) Subject to subsection (7), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations, enter any place, including a conveyance, in which they believe on reasonable grounds\n(a) an activity that may be regulated under this Act is being conducted;\n(b) any record, report, electronic data or other document relating to the administration of this Act or the regulations is located;\n(c) any record, report, electronic data or other document relating to the promotion of cannabis, a cannabis accessory or a service related to cannabis is located;\n(d) an activity could be conducted under a licence, permit, authorization or exemption that is under consideration by the Minister; or\n(e) an activity was being conducted under a licence, permit, authorization or exemption before the expiry or revocation of the licence, permit, authorization or exemption, in which case the inspector may enter the place only within 45 days after the day on which it expired or was revoked.\n(2) [Other powers] The inspector may in the place entered under subsection (1)\n(a) open and examine any receptacle or package found in the place;\n(b) examine anything found in the place that is used or may be capable of being used for the production, preservation, packaging, labelling or storage of cannabis;\n(c) examine any record, report, electronic data or other document, or any label or promotional material, found in the place with respect to cannabis, other than the records of the medical condition of individuals, and make copies of them or take extracts from them;\n(d) use or cause to be used any computer system at the place to examine any electronic data referred to in paragraph (c);\n(e) reproduce any document from any electronic data referred to in paragraph (c), or cause it to be reproduced, in the form of a printout or other output;\n(f) take the record, report or other document, or the label or promotional material, referred to in paragraph (c) or the printout or other output referred to in paragraph (e) for examination or copying;\n(g) use or cause to be used any copying equipment at the place to make copies of any document;\n(h) take photographs and make recordings and sketches;\n(i) examine any substance found in the place and take, for the purpose of analysis, any samples of it;\n(j) seize and detain in accordance with this Part, cannabis or any other thing found in the place that the inspector believes on reasonable grounds is something in relation to which the Act was contravened or is something the seizure and detention of which is necessary to prevent non-compliance with the provisions of this Act or of the regulations;\n(k) order the owner or person having possession of cannabis or any other thing to which the provisions of this Act or of the regulations apply that is found in that place to move it or, for any time that may be necessary, not to move it or to restrict its movement;\n(l) order the owner or person having possession of any conveyance that is found in the place and that the inspector believes on reasonable grounds contains cannabis to stop the conveyance, to move it or, for any time that may be necessary, not to move it or to restrict its movement;\n(m) order any person in that place to establish their identity to the inspector’s satisfaction; and\n(n) order a person that, at that place, conducts an activity to which the provisions of this Act or of the regulations apply to stop or start the activity.\n(3) [Means of telecommunication] For the purposes of subsection (1), the inspector is considered to have entered a place when accessing it remotely by a means of telecommunication.\n(4) [Limitation — access by means of telecommunication] An inspector who enters remotely, by a means of telecommunication, a place that is not accessible to the public must do so with the knowledge of the owner or person in charge of the place and must be remotely in the place for no longer than for the period necessary for the purpose referred to in subsection (1).\n(5) [Individual accompanying inspector] The inspector may be accompanied by any other individual that the inspector believes is necessary to help them exercise their powers or perform their duties or functions under this section.\n(6) [Entering private property] The inspector and any individual accompanying them may enter and pass through private property, other than a dwelling-house on that property, in order to gain entry to a place referred to in subsection (1). For greater certainty, they are not liable for doing so.\n(7) [Warrant required to enter dwelling-house] In the case of a dwelling-house, an inspector may enter it only with the consent of an occupant or under the authority of a warrant issued under subsection (8).\n(8) [Authority to issue warrant] A justice may, on ex parte application, issue a warrant authorizing the inspector named in it to enter a place and exercise any of the powers mentioned in paragraphs (2)(a) to (n), subject to any conditions that are specified in the warrant, if the justice is satisfied by information on oath that\n(a) the place is a dwelling-house but otherwise meets the conditions for entry described in subsection (1);\n(b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations; and\n(c) entry to the dwelling-house has been refused or there are reasonable grounds to believe that entry will be refused.\n(9) [Use of force] In executing a warrant issued under subsection (8), an inspector must not use force unless they are accompanied by a peace officer and the use of force is specifically authorized in the warrant.\n(10) [Means of telecommunication] An application for a warrant under subsection (8) may be submitted, and the warrant may be issued, by a means of telecommunication and section 487.1 of the Criminal Code applies for those purposes with any necessary modifications.\n(11) [Assistance to inspector] The owner or other person in charge of a place entered by an inspector under subsection (1) and every individual found there must give the inspector all reasonable assistance in their power and provide the inspector with any information that the inspector may reasonably require.\n(12) [Storage and notice] An inspector who seizes a thing under this section may\n(a) on notice to and at the expense of its owner or the person having possession of it at the time of its seizure, store it or move it to another place; or\n(b) order its owner or the person having possession of it at the time of its seizure to, at their expense, store it or move it to another place.\n(13) [Return by inspector] If an inspector determines that to verify compliance or prevent non-compliance with the provisions of this Act or of the regulations it is no longer necessary to detain anything seized by the inspector under this section, the inspector must notify in writing the owner or other person in charge of the place where the seizure occurred of that determination and, on being issued a receipt for it, must return the thing to that person.\n(14) [Return or disposition by Minister] If a period of 120 days has elapsed after the date of a seizure under this section and the thing has not been returned, disposed of or otherwise dealt with in accordance with subsection (13) or any of sections 103 to 107, it must be returned, disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "2018, c. 16, s. 86; 2022, c. 17, s. 73",
+    "last_amended": "2023-01-14",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-86.html"
+  },
+  {
+    "id": "C-24.5-s87",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "87",
+    "marginal_note": "Information for search warrant",
+    "part": "PART 8 - Search Warrant",
+    "division": "",
+    "heading": "PART 8 - Search Warrant",
+    "text": "87\n(1) A justice who, on ex parte application, is satisfied by information on oath that there are reasonable grounds to believe that any of the following is in a place may, at any time, issue a warrant authorizing a peace officer, at any time, to search the place for it and to seize it:\n(a) cannabis in respect of which this Act has been contravened;\n(b) anything in which cannabis in respect of which this Act has been contravened is contained or concealed;\n(c) offence-related property; or\n(d) anything that will afford evidence in respect of an offence under this Act or an offence, in whole or in part, in relation to a contravention of this Act, under section 354 or 462.31 of the Criminal Code.\n(2) [Application of section 487.1 of the Criminal Code] For the purposes of subsection (1), the information may be submitted by telephone or other means of telecommunication in accordance with section 487.1 of the Criminal Code, with any necessary modifications.\n(3) [Execution of warrant] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(4) [Duty of peace officer executing warrant] Section 487.093 of the Criminal Code, other than paragraph 487.093(1)(c), applies with respect to a warrant issued under subsection (1).\n(5) [Search of person and seizure] If a peace officer who executes a warrant issued under subsection (1) has reasonable grounds to believe that any individual found in the place referred to in the warrant has on them any cannabis, property or thing referred to in the warrant, the peace officer may search the individual for it and seize it.\n(6) [Seizure of other things] A peace officer who executes a warrant issued under subsection (1) may seize, in addition to any cannabis, property or thing referred to in the warrant,\n(a) any cannabis in respect of which the peace officer believes on reasonable grounds that this Act has been contravened;\n(b) anything that the peace officer believes on reasonable grounds contains or conceals cannabis;\n(c) anything that the peace officer believes on reasonable grounds is offence-related property; or\n(d) anything that the peace officer believes on reasonable grounds will afford evidence in respect of an offence under this Act.\n(7) [Where warrant not necessary] A peace officer may exercise any of the powers described in subsection (1), (5) or (6) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would be impracticable to obtain one.\n(8) [Seizure of additional things] A peace officer who executes a warrant issued under subsection (1) or exercises powers under subsection (5) or (7) may seize, in addition to any cannabis, property or thing referred to in the warrant and in subsection (6), anything that the peace officer believes on reasonable grounds has been obtained by or used in the commission of an offence or that will afford evidence in respect of an offence.",
+    "history": "2018, c. 16, s. 87; 2019, c. 25, s. 400.1; 2022, c. 17, s. 74",
+    "last_amended": "2023-01-14",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-87.html"
+  },
+  {
+    "id": "C-24.5-s88",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "88",
+    "marginal_note": "Assistance and use of force",
+    "part": "PART 8 - Search Warrant",
+    "division": "",
+    "heading": "PART 8 - Search Warrant",
+    "text": "88 For the purpose of exercising any of the powers described in section 87, a peace officer may\n(a) enlist the assistance that the officer considers necessary; and\n(b) use as much force as is necessary in the circumstances.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-88.html"
+  },
+  {
+    "id": "C-24.5-s89",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "89",
+    "marginal_note": "Report of seizure, etc.",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "",
+    "heading": "Report to Minister",
+    "text": "89\n(1) Subject to the regulations, every peace officer, inspector or prescribed person that seizes, finds or otherwise acquires cannabis in the course of the administration or enforcement of this Act or any other Act of Parliament must, within 30 days after doing so, cause a report to be sent to the Minister setting out\n(a) a description of the cannabis;\n(b) the amount that was seized, found or otherwise acquired;\n(c) the place where it was seized, found or otherwise acquired;\n(d) the date on which it was seized, found or otherwise acquired;\n(e) the name of the police force, agency or entity to which the peace officer, inspector or prescribed person belongs;\n(f) the number of the file or police report related to the seizure, finding or acquisition; and\n(g) any other prescribed information.\n(2) [Copy to justice] In the case of a seizure made under section 87 of this Act, the Criminal Code or a power of seizure at common law, the individual who caused the report to be sent to the Minister must also, within 30 days after the seizure, cause a copy of the report to be filed with the justice who issued the warrant or another justice for the same territorial division or, if a warrant was not issued, a justice who would have had jurisdiction to issue a warrant.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-89.html"
+  },
+  {
+    "id": "C-24.5-s90",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "90",
+    "marginal_note": "Sections 489.1 and 490 of Criminal Code applicable",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "",
+    "heading": "Application",
+    "text": "90\n(1) Subject to subsections (2) and (3), sections 489.1 and 490 of the Criminal Code apply to anything seized under this Act.\n(2) [Sections 489.1 and 490 of Criminal Code applicable — non-chemical offence-related property] If a thing seized under this Act is non-chemical offence-related property, sections 489.1 and 490 of the Criminal Code apply, subject to subsections 86(12) to (14) and sections 94 to 101 of this Act.\n(3) [Provisions of this Act and the regulations applicable] The provisions of this Act and of the regulations apply in respect of\n(a) any cannabis or chemical offence-related property that is seized under this Act or any other Act of Parliament or under a power of seizure at common law; and\n(b) any chemical or thing that is referred to in paragraph (b) or (c) of the definition chemical property in subsection 2(1) and that is seized under this Act.\n(4) [Recognizance] If, under this section, an order is made under paragraph 490(9)(c) of the Criminal Code for the return of any non-chemical offence-related property seized under this Act, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in the amount and with the conditions, if any, that the judge or justice directs and, if the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice the sum of money or other valuable security that the judge or justice directs.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-90.html"
+  },
+  {
+    "id": "C-24.5-s91",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "91",
+    "marginal_note": "Application for restraint order",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Restraint Orders",
+    "text": "91\n(1) The Attorney General may make an application in accordance with this section for a restraint order under this section in respect of any non-chemical offence-related property.\n(2) [Procedure] The application may be made ex parte and it must be made in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or any other person deposing to the following matters:\n(a) the offence to which the property relates;\n(b) the person that is believed to be in possession of the property; and\n(c) a description of the property.\n(3) [Restraint order] The judge to whom the application is made may, if satisfied that there are reasonable grounds to believe that the property is non-chemical offence-related property, make a restraint order prohibiting any person from disposing of or otherwise dealing with any interest in or right to the property specified in the order, other than in the manner that is specified in the order.\n(4) [Property outside Canada] A restraint order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(5) [Conditions] The restraint order may be subject to any reasonable conditions that the judge thinks fit.\n(6) [Order in writing] The restraint order must be in writing.\n(7) [Service] A copy of the restraint order must be served on the person to which the order is addressed in the manner that the judge making it directs or in accordance with the rules of the court.\n(8) [Registration] A copy of the restraint order must be registered against any property in accordance with the laws of the province in which the property is situated.\n(9) [Order continues in force] The restraint order remains in effect until\n(a) an order is made under subsection 97(3) or 98(3) of this Act or subsection 490(9) or (11) of the Criminal Code in relation to the property; or\n(b) an order of forfeiture of the property is made under subsection 94(1) or 95(2) of this Act or section 490 of the Criminal Code.\n(10) [Offence] Any person on which a restraint order is served in accordance with this section and that, while the order is in force, fails to comply with the order is guilty of an indictable offence or an offence punishable on summary conviction.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-91.html"
+  },
+  {
+    "id": "C-24.5-s92",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "92",
+    "marginal_note": "Sections 489.1 and 490 of Criminal Code applicable",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Restraint Orders",
+    "text": "92\n(1) Subject to sections 94 to 101 of this Act, sections 489.1 and 490 of the Criminal Code apply, with any necessary modifications, to any property that is the subject-matter of a restraint order made under section 91.\n(2) [Recognizance] If, under this section, an order is made under paragraph 490(9)(c) of the Criminal Code for the return of any property that is the subject-matter of a restraint order made under section 91, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in the amount and with the conditions, if any, that the judge or justice directs and, if the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice the sum of money or other valuable security that the judge or justice directs.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-92.html"
+  },
+  {
+    "id": "C-24.5-s93",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "93",
+    "marginal_note": "Management order",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Management Orders",
+    "text": "93\n(1) On application of the Attorney General or of any other person with the written consent of the Attorney General, a justice in the case of non-chemical offence-related property seized under section 87 of this Act, the Criminal Code or a power of seizure at common law, or a judge in the case of property restrained under section 91, may, if he or she is of the opinion that the circumstances so require,\n(a) appoint a person to take control of and to manage or otherwise deal with all or part of the property in accordance with the directions of the judge or justice; and\n(b) require any person having possession of that property to give possession of the property to the person appointed under paragraph (a).\n(2) [Appointment of Minister of Public Works and Government Services] If the Attorney General of Canada so requests, a judge or justice appointing a person under subsection (1) must appoint the Minister of Public Works and Government Services.\n(3) [Power to manage] The power to manage or otherwise deal with property under subsection (1) includes\n(a) the power to make an interlocutory sale of perishable or rapidly depreciating property;\n(b) the power to destroy, in accordance with subsections (4) to (7), property that has little or no value; and\n(c) the power to have property — other than real property or immovables or a conveyance — forfeited to Her Majesty in accordance with subsection (8).\n(4) [Application for destruction order] Before a person that is appointed to manage property destroys property that has little or no value, they must apply to a court for a destruction order.\n(5) [Notice] Before making a destruction order, a court must require notice in accordance with subsection (6) to be given to, and may hear, any person that, in the opinion of the court, appears to have a valid interest in or right to the property.\n(6) [Manner of giving notice] The notice must\n(a) be given in the manner that the court directs or that may be specified in the rules of the court; and\n(b) specify the effective period of the notice that the court considers reasonable or that may be set out in the rules of the court.\n(7) [Destruction order] A court must order that the property be destroyed if it is satisfied that the property has little or no financial or other value.\n(8) [Forfeiture order] On application by a person that is appointed to manage the property, a court must order that the property — other than real property or immovables or a conveyance — be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the law if\n(a) a notice is given or published in the manner that the court directs or that may be specified in the rules of the court;\n(b) the notice specifies a period of 60 days during which a person may make an application to the court asserting their interest in or right to the property; and\n(c) during that period, no one makes such an application.\n(9) [For greater certainty] For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale.\n(10) [Application to vary conditions] The Attorney General may at any time apply to the judge or justice to cancel or vary any condition to which a management order is subject but may not apply to vary an appointment made under subsection (2).\n(11) [When management order ceases to have effect] A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-93.html"
+  },
+  {
+    "id": "C-24.5-s94",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "94",
+    "marginal_note": "Forfeiture order",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "94\n(1) Subject to sections 96 to 98, if a person is convicted or discharged under section 730 of the Criminal Code of a designated offence and, on application of the Attorney General, the court is satisfied, on a balance of probabilities, that non-chemical offence-related property is related to the commission of the offence, the court must\n(a) if the prosecution of the offence was commenced at the instance of the government of a province and conducted by or on behalf of that government, order that the property be forfeited to Her Majesty in right of that province and disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and\n(b) in any other case, order that the property be forfeited to Her Majesty in right of Canada and disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council for the purposes of this paragraph.\n(2) [Property related to other offences] Subject to sections 96 to 98, if the evidence does not establish to the satisfaction of the court that property in respect of which an order of forfeiture would otherwise be made under subsection (1) is related to the commission of the designated offence of which a person is convicted or discharged, but the court is satisfied, beyond a reasonable doubt, that the property is non-chemical offence-related property, the court may make an order of forfeiture under subsection (1) in relation to that property.\n(3) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(4) [Appeal] A person that has been convicted or discharged of a designated offence, or the Attorney General, may appeal to the court of appeal from an order or a failure to make an order under subsection (1) as if the appeal were an appeal against the sentence imposed on the person in respect of the offence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-94.html"
+  },
+  {
+    "id": "C-24.5-s95",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "95",
+    "marginal_note": "Application for in rem forfeiture",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "95\n(1) If an information has been laid in respect of a designated offence, the Attorney General may make an application to a judge for an order of forfeiture under subsection (2).\n(2) [Order of forfeiture] Subject to sections 96 to 98, the judge to whom the application is made must order the property to be forfeited and disposed of in accordance with subsection (4)\n(a) if the judge is satisfied beyond a reasonable doubt that any property is non-chemical offence-related property;\n(b) if the judge is satisfied that proceedings were commenced in respect of a designated offence to which the property referred to in paragraph (a) is related; and\n(c) if the judge is satisfied that the accused charged with the designated offence has died or absconded.\n(3) [Accused deemed absconded] For the purposes of subsection (2), an accused is deemed to have absconded in connection with a designated offence if\n(a) an information has been laid alleging the commission of the offence by the accused;\n(b) a warrant for the arrest of the accused has been issued in relation to that information; and\n(c) reasonable attempts to arrest the accused under the warrant have been unsuccessful during a period of six months beginning on the day on which the warrant was issued.\nAn accused who is deemed under this subsection to have absconded in connection with a designated offence is deemed to have done so on the last day of the six-month period referred to in paragraph (c).\n(4) [Who may dispose of forfeited property] For the purposes of subsection (2), the judge must\n(a) if the proceedings referred to in paragraph (2)(b) were commenced at the instance of the government of a province, order that the property be forfeited to Her Majesty in right of that province and disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and\n(b) in any other case, order that the property be forfeited to Her Majesty in right of Canada and disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council for the purposes of this paragraph.\n(5) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-95.html"
+  },
+  {
+    "id": "C-24.5-s96",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "96",
+    "marginal_note": "Power to set aside transfers",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "96 A court may, before ordering that property be forfeited under subsection 94(1) or 95(2), set aside any transfer of the property that occurred after the seizure of the property, or the making of a restraint order in respect of the property, unless the transfer was for valuable consideration to a person acting in good faith.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-96.html"
+  },
+  {
+    "id": "C-24.5-s97",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "97",
+    "marginal_note": "Notice",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "97\n(1) Before making an order under subsection 94(1) or 95(2) in relation to any property, a court must require a notice in accordance with subsection (2) to be given to, and may hear, any person that, in the opinion of the court, appears to have a valid interest in or right to the property.\n(2) [Manner of giving notice] The notice must\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may make an application to the court asserting their interest in or right to the property; and\n(c) set out the designated offence charged and a description of the property.\n(3) [Order of restoration] If a court is satisfied that any person, other than one referred to in paragraph (a) or (b), is the owner of, or is entitled to possession of, any property or any part of any property that would otherwise be forfeited under an order made under subsection 94(1) or 95(2) and that the person appears innocent of any complicity in a designated offence or of any collusion in relation to such an offence, the court may order that the property or part be returned to that person:\n(a) a person that was charged with a designated offence; or\n(b) a person that acquired title to, ownership of or a right of possession of the property from a person referred to in paragraph (a) under circumstances that give rise to a reasonable inference that the title or right was transferred for the purpose of avoiding the forfeiture of the property.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-97.html"
+  },
+  {
+    "id": "C-24.5-s98",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "98",
+    "marginal_note": "Notice",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "98\n(1) If all or part of the property that would otherwise be forfeited under subsection 94(1) or 95(2) is a dwelling-house, before making an order of forfeiture, a court must require notice in accordance with subsection (2) to be given to, and may hear, any individual who resides in the dwelling-house and is a member of the immediate family of the person charged with or convicted or discharged under section 730 of the Criminal Code of the indictable offence under this Act in relation to which the property would be forfeited.\n(2) [Manner of giving notice] The notice must\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a member of the immediate family who resides in the dwelling-house may make themselves known to the court; and\n(c) set out the offence charged and a description of the property.\n(3) [Non-forfeiture of real property or immovables] Subject to an order made under subsection 97(3), if a court is satisfied that the impact of an order of forfeiture made under subsection 94(1) or 95(2) in respect of real property or immovables would be disproportionate to the nature and gravity of the offence, the circumstances surrounding the commission of the offence and the criminal record, if any, of the person charged with or convicted or discharged under section 730 of the Criminal Code of the offence, it may decide not to order the forfeiture of the property or part of the property and may revoke any restraint order made in respect of that property or part.\n(4) [Factors in relation to dwelling-house] If all or part of the property that would otherwise be forfeited under subsection 94(1) or 95(2) is a dwelling-house, when making a decision under subsection (3), the court must also consider\n(a) the impact of an order of forfeiture on any member of the immediate family of the person charged with or convicted or discharged of the offence, if the dwelling-house was the family member’s principal residence at the time the charge was laid and continues to be the family member’s principal residence; and\n(b) whether the family member appears innocent of any complicity in the offence or of any collusion in relation to the offence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-98.html"
+  },
+  {
+    "id": "C-24.5-s99",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "99",
+    "marginal_note": "Application of claimants",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "99\n(1) If any property is forfeited to Her Majesty under an order made under subsection 94(1) or 95(2), any person that claims an interest in or right to the property, other than any of the following persons, may, within 30 days after the forfeiture, apply by notice in writing to a judge for an order under subsection (4):\n(a) in the case of property forfeited under an order made under subsection 94(1), a person that was convicted or discharged under section 730 of the Criminal Code of the designated offence in relation to which the property was forfeited;\n(b) in the case of property forfeited under an order made under subsection 95(2), a person that was charged with the designated offence in relation to which the property was forfeited; or\n(c) a person that acquired title to, ownership of or a right of possession of the property from a person referred to in paragraph (a) or (b) under circumstances that give rise to a reasonable inference that the title or right was transferred from that person for the purpose of avoiding the forfeiture of the property.\n(2) [Fixing day for hearing] The judge to whom the application is made must fix a day that is not less than 30 days after the date of the filing of the application for the hearing of the application.\n(3) [Notice] The applicant must serve a notice of the application and of the hearing of it on the Attorney General at least 15 days before the day fixed for the hearing.\n(4) [Order declaring interest or right not affected by forfeiture] The judge to whom the application is made may make an order declaring that the interest or right of the applicant is not affected by the forfeiture and declaring the nature and the extent or value of the interest or right if the judge is satisfied that the applicant\n(a) is not a person referred to in paragraph (1)(a), (b) or (c) and appears innocent of any complicity in any designated offence that resulted in the forfeiture of the property or of any collusion in relation to such an offence; and\n(b) exercised all reasonable care to be satisfied that the property was not likely to have been used in connection with the commission of an unlawful act by\n(i) the person that was permitted by the applicant to obtain possession of the property or from which the applicant obtained possession,\n(ii) the mortgagor or hypothecary debtor, if the applicant is a mortgagee or hypothecary creditor,\n(iii) the person that is subject to the charge, if the applicant is a chargee,\n(iv) the person that is subject to the prior claim, if the applicant is the holder of a prior claim,\n(v) the person that is subject to the lien, if the applicant is a lienholder, or\n(vi) the giver of a security interest, if the applicant is the creditor in relation to the security interest.\n(5) [Appeal — subsection (4)] An applicant or the Attorney General may appeal to the court of appeal from an order made under subsection (4), and the provisions of Part XXI of the Criminal Code with respect to procedure on appeals apply, with any necessary modifications, in respect of appeals under this subsection.\n(6) [Return of property] The Minister must, on application made to the Minister by any person in respect of which a judge has made an order under subsection (4), and if the periods with respect to the taking of appeals from that order have expired or any appeal from that order taken under subsection (5) has been determined, direct that\n(a) the property, or the part of it to which the interest or right of the applicant relates, be returned to the applicant; or\n(b) an amount equal to the value of the interest or right of the applicant, as declared in the order, be paid to the applicant.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-99.html"
+  },
+  {
+    "id": "C-24.5-s100",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "100",
+    "marginal_note": "Appeal — subsection 95(2)",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "100 Any person that, in their opinion, is aggrieved by an order made under subsection 95(2) may appeal from the order as if the order were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, under Part XXI of the Criminal Code, and that Part applies, with any necessary modifications, in respect of such an appeal.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-100.html"
+  },
+  {
+    "id": "C-24.5-s101",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "101",
+    "marginal_note": "Suspension of order pending appeal",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "101 Despite anything in this Act, the operation of an order made in respect of property under subsection 94(1), 95(2) or 99(4) is suspended pending\n(a) any application made in respect of the property under any of those provisions or any other provision of this Act or any other Act of Parliament that provides for restoration or forfeiture of the property; or\n(b) any appeal taken from an order of forfeiture or restoration in respect of the property.\nThe property must not be disposed of or otherwise dealt with until the expiry of the 30th day after the day an order is made under any of those provisions.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-101.html"
+  },
+  {
+    "id": "C-24.5-s102",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "102",
+    "marginal_note": "Return",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "102\n(1) A peace officer, inspector or prescribed person that seizes, finds or otherwise acquires cannabis or chemical offence-related property in the course of the administration or enforcement of this Act or any other Act of Parliament — or that seizes, finds or otherwise acquires any chemical or thing that is referred to in paragraph (b) or (c) of the definition chemical property in subsection 2(1) in the course of the administration or enforcement of this Act — may return it to the person that is its owner or that is entitled to its possession if the peace officer, inspector or prescribed person is satisfied\n(a) that there is no dispute as to who owns it or is entitled to its possession; and\n(b) that its continued detention is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament.\n(2) [Receipt] When the cannabis or property is returned, the peace officer, inspector or prescribed person must obtain a receipt for it.\n(3) [Report] In the case of a seizure made under section 87 of this Act, the Criminal Code or a power of seizure at common law, the peace officer making the seizure must make a report about the return to the justice who issued the warrant or another justice for the same territorial division or, if a warrant was not issued, a justice who would have had jurisdiction to issue a warrant.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-102.html"
+  },
+  {
+    "id": "C-24.5-s103",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "103",
+    "marginal_note": "Application for order to return",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "103\n(1) If cannabis or chemical property has been seized, found or otherwise acquired by a peace officer, inspector or prescribed person, any person may, within 60 days after the date of the seizure, finding or acquisition, on prior notification being given to the Attorney General in the prescribed manner, apply, by notice in writing to a justice in the jurisdiction in which it is being detained, for an order to return it to the person.\n(2) [Order to return] If, on the hearing of the application, a justice is satisfied that the applicant is the owner or is entitled to possession of the cannabis or the property and the Attorney General does not indicate that it or any part of it may be required for the purposes of a preliminary inquiry, trial or other proceeding under this or any other Act of Parliament, the justice must, subject to subsection (5), order that it, or the part that is not required, as the case may be, be returned as soon as feasible to the applicant.\n(3) [Order to return at specified time] If, on the hearing of the application, a justice is satisfied that the applicant is the owner or is entitled to possession of the cannabis or property but the Attorney General indicates that it or any part of it may be required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice must, subject to subsection (5), order that it, or the part that is required, as the case may be, be returned to the applicant\n(a) on the expiry of 180 days after the day on which the application was made, if no proceeding in relation to the cannabis or property has been commenced before that time; or\n(b) on the final conclusion of the proceeding or any other proceeding in relation to the cannabis or property if the applicant is not found guilty in those proceedings of an offence committed in relation to it.\n(4) [Order of forfeiture] If, on the hearing of the application, a justice is not satisfied that the applicant is the owner or is entitled to possession of the cannabis or property, and it or a part of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice must order that it, or the part that is not required, as the case may be, be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.\n(5) [Payment of compensation in lieu] If, on the hearing of the application, a justice is satisfied that the applicant is the owner or is entitled to possession of the cannabis or property, but it was disposed of or otherwise dealt with under section 105, the justice must make an order that an amount equal to its value be paid to the applicant.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-103.html"
+  },
+  {
+    "id": "C-24.5-s104",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "104",
+    "marginal_note": "Forfeiture if no application",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "104 If no application for the return of the cannabis or the chemical property has been made under subsection 103(1) within 60 days after the date of its seizure, finding or acquisition by a peace officer, inspector or prescribed person and it or any part of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the cannabis or the property, or the part that is not required, as the case may be, is forfeited to Her Majesty and may be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-104.html"
+  },
+  {
+    "id": "C-24.5-s105",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "105",
+    "marginal_note": "Expedited disposition",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "105 If all or any part of any cannabis or chemical property whose storage or handling poses a risk to health or safety is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the Minister or a peace officer or prescribed person may dispose of or otherwise deal with it in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-105.html"
+  },
+  {
+    "id": "C-24.5-s106",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "106",
+    "marginal_note": "Destruction of plants",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "106 The Minister may, on prior notification being given to the Attorney General, cause to be destroyed any cannabis plant that is being produced contrary to the provisions of this Act or of the regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-106.html"
+  },
+  {
+    "id": "C-24.5-s107",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "107",
+    "marginal_note": "Disposition following proceedings",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "107 Subject to section 103, if, in a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the court before which the proceedings have been brought is satisfied that any cannabis or chemical property that is the subject of proceedings before the court is no longer required by that court or any other court, the court\n(a) must order that it be returned to\n(i) the person from which it was seized if the court is satisfied that the person came into its possession lawfully and continued to deal with it lawfully, or\n(ii) the person that is its owner or that is entitled to its possession, if that person is known and if the court is satisfied that its possession by the person from which it was seized was unlawful; and\n(b) may order that it be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs, if\n(i) the court is not satisfied that it should be returned under subparagraph (a)(i) or (ii), or\n(ii) its possession by the person from which it was seized was unlawful and the person that is its owner or that is entitled to its possession is not known.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-107.html"
+  },
+  {
+    "id": "C-24.5-s108",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "108",
+    "marginal_note": "Disposal with consent",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "108 If cannabis or chemical property has been seized, found or otherwise acquired by a peace officer, inspector or prescribed person and it or a part of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, its owner may consent to its disposal and, if the consent is given, the cannabis or property, or the part that is not required, as the case may be, is forfeited to Her Majesty and may be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-108.html"
+  },
+  {
+    "id": "C-24.5-s109",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "109",
+    "marginal_note": "Disposition report",
+    "part": "PART 9 - Disposition of Seized Things",
+    "division": "DIVISION 2 - Cannabis and Chemical Property",
+    "heading": "DIVISION 2 - Cannabis and Chemical Property",
+    "text": "109\n(1) Subject to the regulations, every peace officer, inspector or prescribed person that disposes of or otherwise deals with cannabis or chemical property under this Act must, within 30 days after doing so, cause a report to be sent to the Minister setting out\n(a) a description of the cannabis or property;\n(b) the amount of it that was disposed of or otherwise dealt with;\n(c) the manner in which it was disposed of or otherwise dealt with;\n(d) the date on which it was disposed of or otherwise dealt with;\n(e) the name of the police force, agency or entity to which the peace officer, inspector or prescribed person belongs;\n(f) the number of the file or police report related to its disposition or the other dealing with it; and\n(g) any other prescribed information.\n(2) [Interpretation] For the purposes of subsection (1), otherwise dealing with cannabis or chemical property by a peace officer includes using it to conduct an investigation or for training purposes.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-109.html"
+  },
+  {
+    "id": "C-24.5-s110",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "110",
+    "marginal_note": "Powers",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "110 The Minister may designate individuals, or classes of individuals, who are authorized to issue notices of violation and establish, in respect of each violation, a short-form description to be used in notices of violation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-110.html"
+  },
+  {
+    "id": "C-24.5-s111",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "111",
+    "marginal_note": "Commission",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Violation",
+    "text": "111\n(1) Every person that contravenes a provision of this Act — except provisions of Division 1 of Part 1 — a provision of the regulations, or an order made under any of sections 73 to 76, an order amended under section 79 or an order made under section 82, commits a violation and is liable to a penalty of not more than $1,000,000 or, if the violation is classified by the regulations as a minor violation, a serious violation or a very serious violation, to a penalty of not more than the maximum amount fixed by the regulations in relation to that classification.\n(2) [Purpose of penalty] The purpose of a penalty is to promote compliance with this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-111.html"
+  },
+  {
+    "id": "C-24.5-s112",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "112",
+    "marginal_note": "Issuance of notice of violation",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Proceedings",
+    "text": "112\n(1) If an individual who is designated under section 110 believes on reasonable grounds that a person has committed a violation, the designated individual may issue, and must provide the person with, a notice of violation that\n(a) sets out the person’s name;\n(b) identifies the alleged violation;\n(c) sets out the penalty for the violation that the person is liable to pay; and\n(d) sets out the particulars concerning the time and manner of payment.\n(2) [Summary of rights] A notice of violation must summarize, in plain language, the rights and obligations of the named person under this section and sections 113 to 125, including the right to have the acts or omissions that constitute the alleged violation or the amount of the penalty reviewed and the procedure for requesting that review.\n(3) [Penalty] The penalty for a violation is to be determined by taking into account\n(a) the person’s history of compliance or non-compliance with the provisions of this Act or of the regulations;\n(b) the nature and scope of the violation;\n(c) whether the person made reasonable efforts to mitigate or reverse the effects of the violation;\n(d) whether the person derived any competitive or economic benefit from the violation; and\n(e) any other prescribed criteria.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-112.html"
+  },
+  {
+    "id": "C-24.5-s113",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "113",
+    "marginal_note": "Payment",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Penalties",
+    "text": "113\n(1) If the person named in the notice of violation pays, in the time and manner specified in the notice, the amount of the penalty set out in the notice,\n(a) they are deemed to have committed the violation in respect of which the amount is paid;\n(b) the Minister must accept that amount as complete satisfaction of the penalty in respect of the violation; and\n(c) the proceedings commenced in respect of the violation are ended.\n(2) [Alternatives] Instead of paying the amount of the penalty set out in the notice, the person named in the notice may, in the time and manner specified in the notice,\n(a) if the amount of the penalty set out in the notice is $5,000 or more, request to enter into a compliance agreement with the Minister that ensures the person’s compliance with the provision or the order to which the violation relates; or\n(b) request a review by the Minister of the acts or omissions that constitute the alleged violation or of the amount of the penalty.\n(3) [Deeming] If the person named in the notice does not pay the penalty set out in the notice in the time and manner specified in the notice and does not exercise any right referred to in subsection (2) in the specified time and manner, they are deemed to have committed the violation identified in the notice.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-113.html"
+  },
+  {
+    "id": "C-24.5-s114",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "114",
+    "marginal_note": "Entering into compliance agreements",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "114\n(1) After considering a request made under paragraph 113(2)(a), the Minister may enter into a compliance agreement, as described in that paragraph, with the person making the request on any terms and conditions that are satisfactory to the Minister. The terms and conditions may\n(a) include a provision for the deposit of reasonable security, in a form and amount satisfactory to the Minister, as a guarantee that the person will comply with the compliance agreement; and\n(b) provide for the reduction, in whole or in part, of the penalty for the violation.\n(2) [Deeming] A person that enters into a compliance agreement with the Minister is, on doing so, deemed to have committed the violation in respect of which the compliance agreement was entered into.\n(3) [Notice of compliance] If the Minister is satisfied that a person that has entered into a compliance agreement has complied with it, the Minister must cause a notice to that effect to be provided to the person, at which time\n(a) the proceedings commenced in respect of the violation are ended; and\n(b) any security given by the person under the compliance agreement must be returned to the person.\n(4) [Notice of default] If the Minister is of the opinion that a person that has entered into a compliance agreement has not complied with it, the Minister must cause a notice of default to be provided to the person to the effect that\n(a) instead of being liable to pay the amount of the penalty set out in the notice of violation in respect of which the compliance agreement was entered into, the person is liable to pay, in the time and manner specified in the notice of violation, twice the amount of that penalty, and, for greater certainty, subsections 111(1) and 139(4) do not apply in respect of that amount; or\n(b) the security, if any, given by the person under the compliance agreement is forfeited to Her Majesty in right of Canada.\n(5) [Effect of notice of default] Once provided with the notice of default, the person may not deduct from the amount set out in the notice of default any amount they spent under the compliance agreement and\n(a) the person is liable to pay the amount set out in the notice of default in the time and manner specified in the notice of violation; or\n(b) if the notice provides for the forfeiture of the security given under the compliance agreement, that security is forfeited to Her Majesty in right of Canada and the proceedings commenced in respect of the violation are ended.\n(6) [Effect of payment] If a person pays the amount set out in the notice of default in the time and manner specified in the notice of violation, the Minister must accept the amount as complete satisfaction of the amount owing in respect of the violation and the proceedings commenced in respect of the violation are ended.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-114.html"
+  },
+  {
+    "id": "C-24.5-s115",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "115",
+    "marginal_note": "Refusal to enter into compliance agreement",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "115\n(1) If the Minister refuses to enter into a compliance agreement requested under paragraph 113(2)(a), the person that made the request is liable to pay, in the time and manner specified in the notice of violation, the amount of the penalty set out in the notice of violation.\n(2) [Effect of payment] If a person pays the amount referred to in subsection (1),\n(a) they are deemed to have committed the violation in respect of which the amount is paid;\n(b) the Minister must accept the amount as complete satisfaction of the penalty in respect of the violation; and\n(c) the proceedings commenced in respect of the violation are ended.\n(3) [Deeming] If a person does not pay the amount referred to in subsection (1) in the specified time and manner, they are deemed to have committed the violation identified in the notice of violation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-115.html"
+  },
+  {
+    "id": "C-24.5-s116",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "116",
+    "marginal_note": "Review — with respect to facts",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Review by Minister",
+    "text": "116\n(1) On completion of a review requested under paragraph 113(2)(b) with respect to the acts or omissions that constitute the alleged violation, the Minister must determine whether the person that requested the review committed the violation. If the Minister determines that the person committed the violation but that the amount of the penalty was not established in accordance with the provisions of this Act and of the regulations, the Minister must correct the amount.\n(2) [Violation not committed — effect] If the Minister determines under subsection (1) that the person that requested the review did not commit the violation, the proceedings commenced in respect of it are ended.\n(3) [Review — with respect to penalty] On completion of a review requested under paragraph 113(2)(b) with respect to the amount of the penalty, the Minister must determine whether the amount of the penalty was established in accordance with the provisions of this Act and of the regulations and, if not, the Minister must correct the amount.\n(4) [Notice of decision] The Minister must cause a notice of any decision made under subsection (1) or (3) to be provided to the person that requested the review.\n(5) [Payment] The person that requested the review is liable to pay, in the time and manner specified in the notice of violation, the amount of the penalty that is confirmed or corrected in the Minister’s decision made under subsection (1) or (3).\n(6) [Effect of payment] If a person pays the amount referred to in subsection (5), the Minister must accept the amount as complete satisfaction of the penalty in respect of the violation and the proceedings commenced in respect of the violation are ended.\n(7) [Written evidence and submissions] The Minister is to consider only written evidence and written submissions in determining whether a person committed a violation or whether the amount of a penalty was established in accordance with the provisions of this Act and of the regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-116.html"
+  },
+  {
+    "id": "C-24.5-s117",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "117",
+    "marginal_note": "Debts to Her Majesty",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Enforcement",
+    "text": "117\n(1) The following amounts constitute debts due to Her Majesty in right of Canada that may be recovered in the Federal Court:\n(a) the amount of a penalty, from the time the notice of violation setting out the amount of the penalty is provided;\n(b) every amount set out in a compliance agreement entered into with the Minister under subsection 114(1), from the time the compliance agreement is entered into;\n(c) the amount set out in a notice of default referred to in subsection 114(4), from the time the notice is provided; and\n(d) the amount of a penalty as set out in a decision of the Minister made under subsection 116(1) or (3), from the time the notice of that decision is provided.\n(2) [Limitation period] No proceedings to recover a debt referred to in subsection (1) may be commenced after the expiry of five years after the day on which the debt became payable.\n(3) [Debt final] A debt referred to in subsection (1) is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 113 to 116.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-117.html"
+  },
+  {
+    "id": "C-24.5-s118",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "118",
+    "marginal_note": "Certificate of default",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Enforcement",
+    "text": "118\n(1) Any debt referred to in subsection 117(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.\n(2) [Judgment] On production to the Federal Court, a certificate made under subsection (1) must be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in it and all reasonable costs and charges associated with the registration of the certificate.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-118.html"
+  },
+  {
+    "id": "C-24.5-s119",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "119",
+    "marginal_note": "Certain defences not available",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "119\n(1) A person named in a notice of violation does not have a defence by reason that the person\n(a) exercised due diligence to prevent the violation; or\n(b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person.\n(2) [Common law principles] Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-119.html"
+  },
+  {
+    "id": "C-24.5-s120",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "120",
+    "marginal_note": "Burden of proof",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "120 In every case when the facts of a violation are reviewed by the Minister, he or she must determine, on a balance of probabilities, whether the person named in the notice of violation committed the violation identified in the notice.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-120.html"
+  },
+  {
+    "id": "C-24.5-s121",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "121",
+    "marginal_note": "Violation by corporate officers, etc.",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "121 If a person other than an individual commits a violation, any of the person’s directors, officers or agents or mandataries who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to and liable for the violation whether or not the person that actually committed the violation is proceeded against under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-121.html"
+  },
+  {
+    "id": "C-24.5-s122",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "122",
+    "marginal_note": "Employees or agents or mandataries",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "122 A person is liable for a violation that is committed by any employee or agent or mandatary of the person acting in the course of the employee’s employment or the scope of the agent’s or mandatary’s authority, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-122.html"
+  },
+  {
+    "id": "C-24.5-s123",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "123",
+    "marginal_note": "Continuing violation",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "123 A violation that is committed or continued on more than one day constitutes a separate violation in respect of each day on which it is committed or continued.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-123.html"
+  },
+  {
+    "id": "C-24.5-s124",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "124",
+    "marginal_note": "Evidence",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Other Provisions",
+    "text": "124 In any proceeding in respect of a violation or a prosecution for an offence, a notice of violation purporting to be issued under this Act is admissible in evidence without proof of the signature or official character of the individual purporting to have signed the notice of violation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-124.html"
+  },
+  {
+    "id": "C-24.5-s125",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "125",
+    "marginal_note": "Limitation period",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Other Provisions",
+    "text": "125 No proceedings in respect of a violation may be commenced after the expiry of six months after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged violation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-125.html"
+  },
+  {
+    "id": "C-24.5-s126",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "126",
+    "marginal_note": "How act or omission may be proceeded with",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Other Provisions",
+    "text": "126 If an act or omission can be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-126.html"
+  },
+  {
+    "id": "C-24.5-s127",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "127",
+    "marginal_note": "Certification by Minister",
+    "part": "PART 10 - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Other Provisions",
+    "text": "127 A document purporting to have been issued by the Minister, certifying the day on which the acts or omissions that constitute the alleged violation became known to the Minister, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and, in the absence of evidence to the contrary, is proof that the Minister became aware of the acts or omissions on that day.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-127.html"
+  },
+  {
+    "id": "C-24.5-s128",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "128",
+    "marginal_note": "Personal information",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "128 The Minister may, without the consent of the person to whom the personal information relates and without notifying that person, disclose any personal information, as defined in section 3 of the Privacy Act, that is obtained under this Act if the Minister considers that the disclosure is necessary to protect public health or public safety.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-128.html"
+  },
+  {
+    "id": "C-24.5-s129",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "129",
+    "marginal_note": "Confidential business information",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "129\n(1) The Minister may, without the consent of the person to whose business or affairs the information relates and without notifying that person, disclose any confidential business information that is obtained under this Act if the Minister considers that the disclosure is necessary to protect public health or public safety.\n(2) [Definition of confidential business information] In subsection (1), confidential business information in respect of a person to whose business or affairs the information relates, means business information\n(a) that is not publicly available;\n(b) in respect of which the person has taken measures that are reasonable in the circumstances to ensure that it remains not publicly available; and\n(c) that has actual or potential economic value to the person or their competitors because it is not publicly available and its disclosure would result in a material financial loss to the person or a material financial gain to their competitors.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-129.html"
+  },
+  {
+    "id": "C-24.5-s130",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "130",
+    "marginal_note": "Designation of analysts",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Analysis",
+    "text": "130 For the purposes of the administration and enforcement of this Act, the Minister may designate any individuals or class of individuals as analysts.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-130.html"
+  },
+  {
+    "id": "C-24.5-s131",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "131",
+    "marginal_note": "Analysis",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Analysis",
+    "text": "131\n(1) A peace officer, inspector or prescribed person may submit to an analyst for analysis or examination any substance or sample of any substance taken by the officer, the inspector or the prescribed person.\n(2) [Certificate or report] An analyst who has made an analysis or examination of a substance or sample submitted under subsection (1) may prepare a certificate or report stating that they have analyzed or examined it and setting out the results of their analysis or examination.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-131.html"
+  },
+  {
+    "id": "C-24.5-s132",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "132",
+    "marginal_note": "Trademarks",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Trademarks",
+    "text": "132\n(1) Despite the Trademarks Act, the registration of a trademark is not to be held invalid on the basis of paragraph 18(1)(b) or (c) of that Act as a result of compliance with this Act.\n(2) [For greater certainty] For greater certainty, the absence of use of a trademark as a result of compliance with this Act constitutes special circumstances that excuse the absence of use for the purposes of the Trademarks Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-132.html"
+  },
+  {
+    "id": "C-24.5-s133",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "133",
+    "marginal_note": "Copies of documents",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "133\n(1) A copy of any document filed with a department, ministry, agency, municipality or other body established by or under a law of a province, or of any statement containing information from the records kept by any such department, ministry, agency, municipality or body, purporting to be certified by any official having custody of that document or those records, is admissible in evidence in any prosecution for an offence referred to in subsection 50(1) and, in the absence of evidence to the contrary, is proof of the facts contained in that document or statement, without proof of the signature or official character of the individual purporting to have certified it.\n(2) [Authentication] For the purposes of subsection (1), an electronically or mechanically reproduced facsimile signature of an official referred to in that subsection is sufficient authentication of any copy referred to in that subsection.\n(3) [Evidence inadmissible under this section] Nothing in subsection (1) renders admissible in evidence any part of any record that is proved to be a record made in the course of an investigation or inquiry.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-133.html"
+  },
+  {
+    "id": "C-24.5-s134",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "134",
+    "marginal_note": "Certificate issued under regulations",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "134\n(1) Subject to subsection (2), any certificate or other document issued under regulations made under paragraph 139(6)(c) or (7)(c) is admissible in evidence in a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament and, in the absence of evidence to the contrary, is proof that the certificate or other document was validly issued and of the facts contained in it, without proof of the signature or official character of the individual purporting to have certified it.\n(2) [Affidavit or examination] The defence may, with leave of the court, require that the individual who issued the certificate or other document\n(a) produce an affidavit or solemn declaration attesting to any of the matters deemed to be proved under subsection (1); or\n(b) appear before the court for examination or cross-examination in respect of the issuance of the certificate or other document.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-134.html"
+  },
+  {
+    "id": "C-24.5-s135",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "135",
+    "marginal_note": "Certificate of analyst",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "135\n(1) A certificate or report prepared by an analyst under subsection 131(2) is admissible in evidence in any prosecution for an offence under this Act or any other Act of Parliament and, in the absence of evidence to the contrary, is proof of the statements set out in the certificate or report, without proof of the signature or official character of the individual purporting to have signed it.\n(2) [Attendance of analyst] The party against whom a certificate or report is produced under subsection (1) may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-135.html"
+  },
+  {
+    "id": "C-24.5-s136",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "136",
+    "marginal_note": "Proof of notice",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "136\n(1) For the purposes of this Act and the regulations, the giving of any notice, whether orally or in writing, or the service of any document may be proved by the testimony of, or by the affidavit or solemn declaration of, the person claiming to have given that notice or served that document.\n(2) [Proof of notice] The court may require the affiant or declarant to appear before it for examination or cross-examination in respect of the giving of notice or proof of service.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-136.html"
+  },
+  {
+    "id": "C-24.5-s137",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "137",
+    "marginal_note": "Continuity of possession",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "137\n(1) In any proceeding under this Act, continuity of possession of any exhibit tendered as evidence in that proceeding may be proved by the testimony of, or by the affidavit or solemn declaration of, the person claiming to have had it in their possession.\n(2) [Alternative method of proof] If an affidavit or solemn declaration is offered in proof of continuity of possession under subsection (1), the court may require the affiant or declarant to appear before it for examination or cross-examination in respect of the issue of continuity of possession.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-137.html"
+  },
+  {
+    "id": "C-24.5-s138",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "138",
+    "marginal_note": "Copies of records, reports, etc.",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "138 If any record, report, electronic data or other document is examined or seized under this Act, the Minister, or the officer who examined or seized it, may make or cause to be made one or more copies of it, and a copy of it that purports to be certified by the Minister or a person authorized by the Minister is admissible in evidence and, in the absence of evidence to the contrary, has the same probative force as the original record, report, electronic data or other document would have had if it had been proved in the ordinary way.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-138.html"
+  },
+  {
+    "id": "C-24.5-s139",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "139",
+    "marginal_note": "Regulations",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "139\n(1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including for the administration and enforcement of this Act, and regulations\n(a) defining “industrial hemp” for the purposes of this Act;\n(b) establishing, in addition to dried cannabis, other classes of cannabis;\n(c) defining any term that is necessary to describe any class that is established or any term that is used in the description of such a class;\n(d) respecting the importation, exportation, production, testing, packaging, labelling, storage, preservation, sale, distribution, possession, disposal or obtaining of or other dealing in cannabis or any class of cannabis;\n(e) respecting the importation, exportation, production, testing, sale, distribution, possession, disposal or obtaining of or other dealing in of any substance that may be used in the production of cannabis;\n(f) respecting the packaging, labelling, distribution or sale of cannabis accessories;\n(g) respecting the issuance of licences, permits or other authorizations that authorize, as the case may be, the importation, exportation, production, testing, packaging, labelling, sending, delivery, transportation, sale, possession or disposal of cannabis or any class of cannabis, and their renewal, amendment, suspension, revocation, duration and conditions;\n(h) establishing classes of licences, permits or other authorizations that authorize any of the activities referred to in paragraph (g);\n(i) respecting the qualifications required to be met by individuals who are engaged in the production, testing, packaging, labelling, storage, preservation, selling, distributing or otherwise dealing in cannabis or any class of cannabis;\n(j) respecting the granting, suspension or cancellation of security clearances and specifying who must hold a security clearance;\n(k) respecting the characteristics, composition, strength, concentration, potency, intended use, sensory attributes — such as appearance and shape — purity, quality or any other property of cannabis or any class of cannabis;\n(k.1) respecting the characteristics, composition, design, construction, performance, intended use, sensory attributes — such as appearance and shape — purity, quality or any other property of cannabis accessories;\n(k.2) respecting the emissions produced by the consumption of cannabis or the use of cannabis accessories and defining “emission” for the purpose of regulations made under this paragraph;\n(l) requiring persons to take or keep samples of any cannabis or any class of cannabis, or of any package or label of cannabis, and to provide the Minister or an inspector with, or with access to, those samples;\n(m) respecting the manner in which samples referred to in paragraph (l) are to be taken or kept and the manner in which they are to be provided or access to them is to be provided;\n(n) respecting the promotion of cannabis, cannabis accessories or services related to cannabis or the display or promotion of their brand elements;\n(o) respecting the information, including information about health risks and health effects arising from the use of cannabis, that must appear on packages or labels of cannabis or cannabis accessories or that must be provided when cannabis or cannabis accessories are promoted;\n(p) respecting the display of cannabis by persons that are authorized to sell cannabis or the display of cannabis accessories by persons that sell cannabis accessories;\n(q) respecting the records, reports, electronic data or other documents in respect of cannabis — or in respect of activities related to cannabis, cannabis accessories, services related to cannabis or their brand elements, including their promotion — that are required to be prepared, retained or provided by any person or class of persons and\n(i) the time, manner or place in which they are to be prepared and retained, or\n(ii) the form, manner or time in which they are to be provided;\n(r) respecting the qualifications for analysts or inspectors and their powers, duties and functions;\n(s) respecting the detention and the return, disposition of or otherwise dealing with\n(i) any cannabis, cannabis accessory or offence-related property that is seized, detained, found or otherwise acquired under this Act or any other Act of Parliament or under a power of seizure at common law,\n(ii) any chemical or thing that is referred to in paragraph (b) or (c) of the definition chemical property in subsection 2(1) and that is seized, detained, found or otherwise acquired under this Act, or\n(iii) any other thing that is seized, detained, found or otherwise acquired under this Act;\n(t) respecting the taking of samples under paragraph 86(2)(i);\n(u) respecting the collection, use, retention, disclosure and disposal of information;\n(v) respecting the making, serving, filing and manner of proving service of any notice, order, report or other document referred to in this Act or the regulations;\n(w) prescribing forms for the purposes of this Act or the regulations;\n(x) respecting the recall of cannabis or any class of cannabis;\n(y) respecting the review of orders under section 79;\n(z) exempting, on any terms and conditions that are specified in the regulations, any person or class of persons, any cannabis or any class of cannabis or any cannabis accessory or any class of cannabis accessory from the application of all or any of the provisions of this Act or of the regulations;\n(z.1) specifying terms, expressions, logos, symbols or illustrations for the purposes of sections 19 and 28;\n(z.2) respecting the provision of anything or any service for the purposes of section 24;\n(z.3) classifying each violation as a minor violation, a serious violation or a very serious violation;\n(z.4) fixing a maximum amount as the penalty for minor violations, for serious violations or for very serious violations;\n(z.5) respecting the circumstances under which, the criteria by which and the manner in which the amount of a penalty for a violation may be increased or reduced, including a reduction in the amount that is provided for in a compliance agreement;\n(z.6) specifying provisions of this Act or of the regulations, other than provisions of Division 1 of Part 1, for the purposes of paragraph 51(2)(i) and fixing the amount of the fine, or a range of amounts as the fine, in respect of each specified provision; and\n(z.7) prescribing anything that, by this Act, is to be or may be prescribed.\n(2) [Paragraph (1)(e)] Regulations may be made under paragraph (1)(e) in respect of a substance only if the Governor in Council considers that controlling the substance is necessary to protect public health or public safety.\n(3) [Paragraph (1)(g)] Regulations may be made under paragraph (1)(g) in respect of licences, permits or other authorizations generally or for any class of them, and those regulations may, among other things, specify that financial information must be provided in an application for a licence, permit or other authorization.\n(4) [Paragraph (1)(z.4)] The maximum penalty in respect of a violation that may be fixed under regulations made under paragraph (1)(z.4) is $1,000,000.\n(5) [Regulations — tickets] The Governor in Council, on the recommendation of the Attorney General of Canada, may make regulations establishing the form of tickets for the purposes of section 51 and respecting the sending or delivering of the summons portion of the ticket for the purposes of paragraph 51(1)(c).\n(6) [Regulations pertaining to law enforcement] The Governor in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, may make regulations that pertain to investigations and other law enforcement activities conducted under this Act by a member of a police force or of the military police and other persons acting under the direction and control of the member, including regulations\n(a) authorizing, for the purposes of this subsection,\n(i) that Minister or the provincial minister responsible for policing in a province, as the case may be, to designate a police force within their jurisdiction, or\n(ii) the Minister of National Defence to designate military police;\n(b) exempting, on any terms and conditions that are specified in the regulations, a member of a police force or of the military police that has been designated under paragraph (a), and other persons acting under the direction and control of the member, from the application of all or any of the provisions of Division 1 of Part 1 or of the regulations;\n(c) respecting the issuance, suspension, cancellation, duration and terms and conditions of a certificate, other document or, in exigent circumstances, an approval to obtain a certificate or other document, that is issued to a member of a police force or of the military police that has been designated under paragraph (a) for the purpose of exempting the member from the application of all or any of the provisions of this Act or of the regulations;\n(d) respecting the detention, storage and disposition of or other dealing with cannabis;\n(e) respecting records, reports, electronic data or other documents in respect of cannabis that are required to be prepared, retained or provided by any person or class of persons; and\n(f) prescribing forms for the purposes of the regulations.\n(7) [Regulations pertaining to law enforcement under other Acts] The Governor in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, may, for the purpose of an investigation or other law enforcement activity conducted under another Act of Parliament, make regulations authorizing a member of a police force or of the military police or other person under the direction and control of the member to commit an act or omission — or authorizing a member of a police force or of the military police to direct the commission of an act or omission — that would otherwise constitute an offence under Division 1 of Part 1 or under section 44 in respect of the contravention of a provision of the regulations, including regulations\n(a) authorizing, for the purposes of this subsection,\n(i) that Minister or the provincial minister responsible for policing in a province, as the case may be, to designate a police force within their jurisdiction, or\n(ii) the Minister of National Defence to designate military police;\n(b) exempting, on any terms and conditions that are specified in the regulations, a member of a police force or of the military police that has been designated under paragraph (a), and other persons acting under the direction and control of the member, from the application of all or any of the provisions of Division 1 of Part 1 or of the regulations;\n(c) respecting the issuance, suspension, cancellation, duration and terms and conditions of a certificate, other document or, in exigent circumstances, an approval to obtain a certificate or other document, that is issued to a member of a police force or of the military police that has been designated under paragraph (a) for the purpose of exempting the member from the application of all or any of the provisions of Division 1 of Part 1 or of the regulations;\n(d) respecting the detention, storage and disposition of or other dealing with cannabis;\n(e) respecting records, reports, electronic data or other documents in respect of cannabis that are required to be prepared, retained or provided by any person or class of persons; and\n(f) prescribing forms for the purposes of the regulations.\n(8) [Incorporation by reference — limitation removed] The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act to the effect that a document must be incorporated as it exists on a particular date does not apply to the powers to make regulations under paragraphs (1)(d) to (g), (j) to (l), (o), (q) and (z).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-139.html"
+  },
+  {
+    "id": "C-24.5-s140",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "140",
+    "marginal_note": "Exemption by Minister — persons",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "140\n(1) The Minister may, on any terms and conditions that the Minister considers necessary, by order, exempt any person, or any cannabis or any class of cannabis in relation to a person, from the application of all or any of the provisions of this Act or of the regulations if, in the opinion of the Minister, the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\n(1.1) [For greater certainty] For greater certainty, the Minister may, by order, amend or revoke an order made under subsection (1) or suspend its application in whole or in part.\n(2) [Exemption by Minister — class of persons] The Minister may, on any terms and conditions that the Minister considers necessary, by order, exempt any class of persons, or any cannabis or any class of cannabis in relation to any class of persons, from the application of all or any of the provisions of this Act or of the regulations if, in the opinion of the Minister, the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\n(2.1) [Suspension] The Minister may, by order, suspend, in whole or in part, the application of an order made under subsection (2).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-140.html"
+  },
+  {
+    "id": "C-24.5-s141",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "141",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "141 An order made under subsection 140(1) or (1.1) is not a statutory instrument within the meaning of subsection 2(1) of the Statutory Instruments Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-141.html"
+  },
+  {
+    "id": "C-24.5-s142",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "142",
+    "marginal_note": "Fees",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Fees",
+    "text": "142\n(1) The Minister may, by order, fix the following fees in relation to cannabis:\n(a) fees to be paid for a service, or the use of a facility, provided under this Act;\n(b) fees to be paid in respect of approvals, authorizations, exemptions or regulatory processes provided under this Act; and\n(c) fees to be paid in respect of products, rights and privileges that are provided under this Act, including those provided in relation to the cannabis tracking system established under section 81.\n(2) [Amount not to exceed cost] A fee fixed under paragraph (1)(a) must not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility.\n(3) [Aggregate amount not to exceed cost] Fees fixed under paragraph (1)(b) must not in the aggregate exceed the cost to Her Majesty in right of Canada in respect of providing the regulatory processes, approvals, authorizations or exemptions.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-142.html"
+  },
+  {
+    "id": "C-24.5-s143",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "143",
+    "marginal_note": "Consultation",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Fees",
+    "text": "143 Before making an order under subsection 142(1), the Minister must consult with any persons that the Minister considers to be interested in the matter.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-143.html"
+  },
+  {
+    "id": "C-24.5-s144",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "144",
+    "marginal_note": "Remission of fees",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Fees",
+    "text": "144\n(1) The Minister may, by order, remit all or part of any fee fixed under subsection 142(1) or the interest on it.\n(2) [Remission may be conditional] A remission granted under subsection (1) may be conditional.\n(3) [Conditional remission] If a remission granted under subsection (1) is conditional and the condition is not fulfilled, then the remission is cancelled and is deemed never to have been granted.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-144.html"
+  },
+  {
+    "id": "C-24.5-s145",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "145",
+    "marginal_note": "Non-payment of fees",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Fees",
+    "text": "145 The Minister may, by notice in writing and for a period that he or she specifies, withdraw or withhold a service, the use of a facility, a regulatory process, approval, authorization, exemption, product, right or privilege under this Act from any person who fails to pay the fee for it fixed under subsection 142(1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-145.html"
+  },
+  {
+    "id": "C-24.5-s146",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "146",
+    "marginal_note": "Adjustment of amounts",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Fees",
+    "text": "146\n(1) An order made under subsection 142(1) may prescribe rules for the adjustment of the amount of the fee by any amounts or ratios that are referred to in the order, for the period that is specified in the order.\n(2) [Notice of adjusted amount] The amount of a fee that is subject to an adjustment rule remains unadjusted for the specified period unless, before the beginning of that period, the Minister publishes a notice in the Canada Gazette that specifies the adjusted amount and the manner in which it was determined.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-146.html"
+  },
+  {
+    "id": "C-24.5-s147",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "147",
+    "marginal_note": "Service Fees Act",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Fees",
+    "text": "147 The Service Fees Act does not apply to a fee fixed under subsection 142(1).",
+    "history": "2018, c. 16, ss. 147, 192",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-147.html"
+  },
+  {
+    "id": "C-24.5-s148",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "148",
+    "marginal_note": "Debts to Her Majesty",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Costs",
+    "text": "148\n(1) Her Majesty in right of Canada may recover, as a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under this Act, including\n(a) the inspection of a place or the analysis, examination, storage, movement, seizure, detention, forfeiture, disposal or return of anything; and\n(b) the measures or the recall carried out under section 77.\n(2) [Limitation period] No proceeding to recover a debt referred to in subsection (1) may be commenced after the expiry of five years after the day on which the debt became payable.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-148.html"
+  },
+  {
+    "id": "C-24.5-s149",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "149",
+    "marginal_note": "Certificate of default",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Costs",
+    "text": "149\n(1) Any debt that may be recovered under subsection 148(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.\n(2) [Judgment] A certificate made under subsection (1) that is registered in the Federal Court has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in it and all reasonable costs and charges associated with its registration.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-149.html"
+  },
+  {
+    "id": "C-24.5-s150",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "150",
+    "marginal_note": "Advice of experts",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Technical Assistance",
+    "text": "150 The Minister may engage the services of persons having technical or specialized knowledge to advise the Minister in respect of his or her powers, duties or functions under this Act and, with the approval of the Treasury Board, fix their remuneration.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-150.html"
+  },
+  {
+    "id": "C-24.5-s151",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "151",
+    "marginal_note": "Schedules 1 and 2",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Amendments to Schedules",
+    "text": "151\n(1) The Governor in Council may, by order, amend Schedule 1 or 2 by adding or by deleting from it any item or portion of an item.\n(2) [Schedule 3] The Governor in Council may, by order, amend Schedule 3 by adding or deleting, in column 1, the name of a class of cannabis or by adding or deleting, in column 2, in relation to a class of cannabis in column 1, a quantity that is equivalent to 1 g of dried cannabis.\n(3) [Schedule 4] The Governor in Council may, by order, amend Schedule 4 by adding or deleting the name of any class of cannabis.\n(4) [Schedule 5] The Minister may, by order, amend Schedule 5 by adding or deleting, in column 1, the name of any substance or by adding or deleting, in column 2, the name of any class of cannabis in respect of any substance referred to in column 1.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-151.html"
+  },
+  {
+    "id": "C-24.5-s151.1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "151.1",
+    "marginal_note": "Review of Act",
+    "part": "PART 11 - General",
+    "division": "",
+    "heading": "Review and Report",
+    "text": "151.1\n(1) Three years after this section comes into force, the Minister must cause a review of this Act and its administration and operation to be conducted, including a review of the impact of this Act on public health and, in particular, on the health and consumption habits of young persons in respect of cannabis use, the impact of cannabis on Indigenous persons and communities, and the impact of the cultivation of cannabis plants in a dwelling-house.\n(2) [Report to Parliament] No later than 18 months after the day on which the review begins, the Minister must cause a report on the review, including any findings or recommendations resulting from it, to be laid before each House of Parliament.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 151.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-151.1.html"
+  },
+  {
+    "id": "C-24.5-s152",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "152",
+    "marginal_note": "Definition of commencement day",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "152 In sections 154 to 160, commencement day means the day on which subsection 204(1) comes into force.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-152.html"
+  },
+  {
+    "id": "C-24.5-s153",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "153",
+    "marginal_note": "Decisions",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "153 Subject to regulations made under subsection 161(1), every decision made by the Minister under the Controlled Drugs and Substances Act that relates to cannabis is deemed to be a decision made by the Minister under this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-153.html"
+  },
+  {
+    "id": "C-24.5-s154",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "154",
+    "marginal_note": "Inspectors",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "154 Subject to regulations made under subsection 161(1), every individual who is an inspector, as defined in subsection 2(1) of the Controlled Drugs and Substances Act, immediately before the commencement day is deemed to also be an individual who has been designated as an inspector under section 84 of this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-154.html"
+  },
+  {
+    "id": "C-24.5-s155",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "155",
+    "marginal_note": "Analysts",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "155 Subject to regulations made under subsection 161(1), every individual who is an analyst, as defined in subsection 2(1) of the Controlled Drugs and Substances Act, immediately before the commencement day is deemed to also be an individual who has been designated as an analyst under section 130 of this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-155.html"
+  },
+  {
+    "id": "C-24.5-s156",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "156",
+    "marginal_note": "Exemptions — Controlled Drugs and Substances Act",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "156\n(1) Subject to regulations made under subsection 161(1), the following apply in respect of every exemption granted under section 56 of the Controlled Drugs and Substances Act that is in force immediately before the commencement day:\n(a) if the exemption applies solely in respect of cannabis, and it applies to a person, it is deemed to have been granted under subsection 140(1) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date;\n(b) if the exemption applies solely in respect of cannabis, and it applies to a class of persons, it is deemed to have been granted under subsection 140(2) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date;\n(c) if the exemption applies, directly or indirectly, to cannabis and to a controlled substance, as defined in subsection 2(1) of that Act, and it applies to a person, it is deemed, in relation to its application to cannabis, to have been granted under subsection 140(1) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and\n(d) if the exemption applies, directly or indirectly, to cannabis and to a controlled substance as defined in subsection 2(1) of that Act, and it applies to a class of persons, it is deemed, in relation to its application to cannabis, to have been granted under subsection 140(2) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(2) [Deeming — provisions of Act] Subject to regulations made under subsection 161(1), a reference in a continued exemption to a provision of the Controlled Drugs and Substances Act that is referred to in column 1 of Schedule 6 is deemed to be a reference to the provision of this Act that is referred to in column 2.\n(3) [Deeming — provisions of regulations] A reference in a continued exemption to a provision of a regulation made under the Controlled Drugs and Substances Act is deemed to be a reference to the equivalent provision of this Act or of any regulation made under this Act that is specified under regulations made under subsection (4).\n(4) [Regulations] The Governor in Council may, for the purposes of subsection (3), make regulations specifying that provisions of this Act or of regulations made under this Act are equivalent to provisions of regulations made under the Controlled Drugs and Substances Act that are referred to in continued exemptions.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-156.html"
+  },
+  {
+    "id": "C-24.5-s157",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "157",
+    "marginal_note": "Records, reports, etc.",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "157 Subject to regulations made under subsection 161(1), all records, reports, electronic data or other documents that directly or indirectly relate to cannabis and that were retained by a person immediately before the commencement day by reason of regulations made under the Controlled Drugs and Substances Act are deemed to be required to be retained under regulations made under paragraph 139(1)(q) of this Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-157.html"
+  },
+  {
+    "id": "C-24.5-s158",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "158",
+    "marginal_note": "Access to Cannabis for Medical Purposes Regulations — section 35 licences",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "158\n(1) Subject to regulations made under subsection 161(1), every licence issued under section 35 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a licence issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(2) [Section 95 import permits] Subject to regulations made under subsection 161(1), every permit issued under section 95 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a permit issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(3) [Section 103 export permits] Subject to regulations made under subsection 161(1), every permit issued under section 103 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a permit issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(4) [Regulatory conditions] Subject to regulations made under subsection 161(1), every licence or permit that is continued under any of subsections (1) to (3) is subject to the conditions set out in regulations made under paragraph 139(1)(g).\n(5) [Registered persons] Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day refer to registered persons, every individual who is a registered person as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations immediately before the commencement day\n(a) continues to be a registered person until the expiry date of their registration, unless that registration is cancelled before that date; and\n(b) is subject to those regulations made under subsection 139(1).\n(6) [Designated persons] Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day refer to designated persons and registered persons, every individual who is a designated person, as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, immediately before the commencement day\n(a) continues to be a designated person in relation to a registered person until the expiry or cancellation of the registered person’s registration or the registered person’s registration is amended or renewed and another individual is designated as the designated person in relation to the registered person; and\n(b) is subject to those regulations made under subsection 139(1).\n(7) [Clients] Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day refer to clients, every individual who, immediately before the commencement day, is a client, as defined in subsection 17(1) of the Access to Cannabis for Medical Purposes Regulations, of a person whose licence is continued under subsection (1) continues to be a client of that person and is subject to those regulations made under subsection 139(1).\n(8) [Security clearances] Subject to regulations made under subsection 161(1), every security clearance granted under section 112 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a security clearance granted under section 67 of this Act and it continues in force until the date it is expressed to expire, unless it is cancelled before that date.\n(9) [Applications for licences and permits] Subject to regulations made under subsection 161(1), every application for a licence under section 35 of the Access to Cannabis for Medical Purposes Regulations, or for a permit under section 95 or 103 of those Regulations, in respect of which no final decision has been made before the commencement day is deemed to be an application for a licence or a permit, as the case may be, made under section 62 of this Act.\n(10) [Applications for security clearance] Subject to regulations made under subsection 161(1), every application for a security clearance under section 110 of the Access to Cannabis for Medical Purposes Regulations in respect of which no final decision has been made before the commencement day is deemed to be an application for a security clearance made under section 67 of this Act.\n(11) [Other applications] Subject to regulations made under subsection 161(1), every application to be a registered person, as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, and every application for an authorization to produce cannabis as a designated person, as defined in subsection 1(1) of those Regulations, in respect of which no final decision has been made before the commencement day is deemed to be an application to be a registered person or an application to produce cannabis as a designated person, as the case may be, if regulations made under subsection 139(1) that come into force on the commencement day provide for the making of such applications.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-158.html"
+  },
+  {
+    "id": "C-24.5-s159",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "159",
+    "marginal_note": "Narcotic Control Regulations — licences",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "159\n(1) Subject to regulations made under subsection 161(1), the following apply in respect of every licence that was issued under section 9.2 of the Narcotic Control Regulations and that is in force immediately before the commencement day:\n(a) if the licence applies solely in respect of cannabis, it is deemed to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and\n(b) if the licence applies, directly or indirectly, to cannabis and to any narcotic, as defined in subsection 2(1) of those Regulations, it is deemed, in relation to its application to cannabis, to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(2) [Permits] Subject to regulations made under subsection 161(1), the following apply in respect of every permit issued under section 10 of the Narcotic Control Regulations that is in force immediately before the commencement day:\n(a) if the permit applies solely in respect of cannabis, it is deemed to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and\n(b) if the permit applies, directly or indirectly, to cannabis and to any narcotic, as defined in subsection 2(1) of those Regulations, it is deemed, in relation to its application to cannabis, to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(3) [Regulatory conditions] Subject to regulations made under subsection 161(1), every licence or permit that is continued under subsection (1) or (2) is subject to the conditions set out in regulations made under paragraph 139(1)(g).\n(4) [Licences — section 67] Subject to regulations made under subsection 161(1), the following apply in respect of every licence that was issued under section 67 of the Narcotic Control Regulations and that is in force immediately before the commencement day:\n(a) if the licence applies solely in respect of cannabis, it is deemed to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and\n(b) if the licence applies, directly or indirectly, to cannabis and to opium poppy, it is deemed, in relation to its application to cannabis, to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(5) [Applications for licences and permits] Subject to regulations made under subsection 161(1), the following apply in respect of every application for a licence under section 9.2 or 67 of the Narcotic Control Regulations or for a permit under section 10 of those Regulations in respect of which no final decision has been made before the commencement day:\n(a) if the application relates solely to cannabis, it is deemed to be an application made under section 62 of this Act; and\n(b) if the application relates, directly or indirectly, to cannabis and to any narcotic, as defined in subsection 2(1) of those Regulations, it is deemed, in relation to the cannabis, to be an application made under section 62 of this Act.\n(6) [Test kit registration numbers] Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day provide for the issuance of registration numbers for test kits that contain cannabis,\n(a) every registration number issued under section 6 of the Narcotic Control Regulations before the commencement day that applied to such a test kit is deemed to be a registration number issued under those regulations made under subsection 139(1) until it is cancelled; and\n(b) every application for a registration number for a test kit that contains cannabis under section 6 of those Regulations in respect of which no final decision has been made before the commencement day is deemed to be an application for a registration number.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-159.html"
+  },
+  {
+    "id": "C-24.5-s160",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "160",
+    "marginal_note": "Industrial Hemp Regulations — licences and authorizations",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "160\n(1) Subject to regulations made under subsection 161(1), every licence or authorization issued under section 9 of the Industrial Hemp Regulations that is in force immediately before the commencement day is deemed to be a licence issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(2) [Import and export permits] Subject to regulations made under subsection 161(1), every permit issued under section 22 or 27 of the Industrial Hemp Regulations that is in force immediately before the commencement day is deemed to be a permit issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.\n(3) [Regulatory conditions] Subject to regulations made under subsection 161(1), every licence, authorization or permit that is continued under subsection (1) or (2) is subject to the conditions set out in regulations made under paragraph 139(1)(g).\n(4) [Applications] Subject to regulations made under subsection 161(1), every application for a licence or authorization under section 9 of the Industrial Hemp Regulations, or for a permit under section 22 or 27 of those Regulations, in respect of which no final decision has been made before the commencement day is deemed to be an application for a licence or a permit, as the case may be, made under section 62 of this Act.\n(5) [Approved cultivars] Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day refer to approved cultivars, every variety of industrial hemp, as defined in section 1 of the Industrial Hemp Regulations, that immediately before the commencement day is an approved cultivar for a region by reason of a designation made under subsection 39(1) of the Industrial Hemp Regulations is deemed to be an approved cultivar under the regulations made under subsection 139(1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-160.html"
+  },
+  {
+    "id": "C-24.5-s160.1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "160.1",
+    "marginal_note": "Definitions",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "160.1\n(1) The following definitions apply in this section.\ncannabis means fresh marihuana, dried marihuana and cannabis oil, as those terms are defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, and marihuana plants or seeds, within the meaning of those Regulations. (cannabis)\nlicensed producer means a licensed producer, as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, who holds a licence that has not been suspended under section 43 of those Regulations. (producteur autorisé)\nprovide has the same meaning as in subsection 2(1) of the Controlled Drugs and Substances Act. (fournir)\nsell has the same meaning as in subsection 2(1) of the Controlled Drugs and Substances Act. (vente)\n(2) [Licensed producers] During the period that begins on the day on which this section comes into force and that ends on the day on which subsection 204(1) comes into force, a licensed producer may, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, sell, provide, send or deliver cannabis to a person authorized under subsection (5), transport cannabis for the purpose of selling, providing, sending or delivering it to such a person or offer to perform any of those activities.\n(3) [Conditions] A licensed producer may perform an activity under subsection (2) only if the activity is\n(a) performed in respect of fresh marihuana, dried marihuana, cannabis oil and marihuana plants or seeds that are cannabis and that are indicated in their licence issued under section 35 of the Access to Cannabis for Medical Purposes Regulations; and\n(b) authorized under their licence.\n(4) [Non-application] During the period that begins on the day on which this section comes into force and that ends on the day on which subsection 204(1) comes into force, paragraphs 18(1)(b) and 19(1)(b) of the Access to Cannabis for Medical Purposes Regulations do not apply to a licensed producer acting under subsection (2).\n(5) [Provincial authorization] During the period that begins on the day on which this section comes into force and that ends on the day on which subsection 204(1) comes into force, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, a person may, if a province authorizes them to do so and subject to subsection (6), possess, sell, provide, send, deliver or transport cannabis or offer to perform any of those activities.\n(6) [Conditions] Subsection (5) applies only if the person meets the following conditions:\n(a) they possess or sell only cannabis that has been sold or provided to them by a licensed producer under subsection (2) or by a person authorized under subsection (5) to sell, provide, send, deliver or transport cannabis;\n(b) they sell, provide, send or deliver cannabis — or transport it for the purpose of selling, providing, sending or delivering it — only\n(i) to a person authorized under subsection (5), or\n(ii) for the purpose of testing, to a licensed producer or a licensed dealer, as defined in subsection 2(1) of the Narcotic Control Regulations, who holds a licence in respect of cannabis;\n(c) they keep appropriate records respecting their activities in relation to cannabis that they possess for commercial purposes; and\n(d) they take adequate measures to reduce the risk of cannabis that they possess for commercial purposes being diverted to an illicit market or activity.\n(7) [Non-application] Subsection 8(1) of the Narcotic Control Regulations does not apply to:\n(a) a licensed producer acting under subsection (2) in respect of the production, making or assembly of cannabis; or\n(b) a licensed producer acting under subsection (2) or a person authorized to sell or provide cannabis under subsection (5) in respect of the sale, provision, transport, sending or delivery of cannabis.\n(8) [Employee or agent or mandatary] Every employee or agent or mandatary of a person that is authorized to perform or to offer to perform an activity under this section may, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, perform or offer to perform that activity if they do so as part of their employment duties and functions or their role as agent or mandatary and in a manner that is consistent with the conditions that apply to their employer’s or principal’s or mandator’s authorization, as the case may be.\n(9) [Contractor] Every person who is acting under a contract with a person that is authorized to perform or to offer to perform an activity under this section — other than an employee or an agent or mandatary of the authorized person — may, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, perform or offer to perform that activity if they do so in the performance of their contract and in a manner that is consistent with the conditions that apply to the authorized person’s authorization.\n(10) [For greater certainty] For greater certainty, this section does not authorize the retail sale of cannabis.",
+    "history": "",
+    "last_amended": "2018-06-21",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 160.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-160.1.html"
+  },
+  {
+    "id": "C-24.5-s161",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "161",
+    "marginal_note": "Regulations",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "161\n(1) The Governor in Council may make regulations that the Governor in Council considers necessary to provide for any transitional matter arising from the coming into force of any provision of this Act.\n(2) [Retroactive effect] Regulations made under subsection (1) may, if they so provide, be retroactive and have effect with respect to any period before they are made.",
+    "history": "",
+    "last_amended": "2018-06-21",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-161.html"
+  },
+  {
+    "id": "C-24.5-s162",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "162",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Non-smokers’ Health Act",
+    "text": "162 [Amendments]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-162.html"
+  },
+  {
+    "id": "C-24.5-s163",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "163",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Non-smokers’ Health Act",
+    "text": "163 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-163.html"
+  },
+  {
+    "id": "C-24.5-s163.1",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "163.1",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Non-smokers’ Health Act",
+    "text": "163.1 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 163.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-163.1.html"
+  },
+  {
+    "id": "C-24.5-s164",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "164",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Non-smokers’ Health Act",
+    "text": "164 [Repealed before coming into force, 2018, c. 16, s. 189]",
+    "history": "",
+    "last_amended": "2018-06-21",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-164.html"
+  },
+  {
+    "id": "C-24.5-s165",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "165",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Criminal Records Act",
+    "text": "165 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-165.html"
+  },
+  {
+    "id": "C-24.5-s166",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "166",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Identification of Criminals Act",
+    "text": "166 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-166.html"
+  },
+  {
+    "id": "C-24.5-s167",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "167",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Identification of Criminals Act",
+    "text": "167 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-167.html"
+  },
+  {
+    "id": "C-24.5-s168",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "168",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "National Defence Act",
+    "text": "168 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-168.html"
+  },
+  {
+    "id": "C-24.5-s169",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "169",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Customs Act",
+    "text": "169 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-169.html"
+  },
+  {
+    "id": "C-24.5-s170",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "170",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Customs Act",
+    "text": "170 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-170.html"
+  },
+  {
+    "id": "C-24.5-s171",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "171",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Mutual Legal Assistance in Criminal Matters Act",
+    "text": "171 [Amendments]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-171.html"
+  },
+  {
+    "id": "C-24.5-s172",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "172",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Corrections and Conditional Release Act",
+    "text": "172 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-172.html"
+  },
+  {
+    "id": "C-24.5-s173",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "173",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "173 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-173.html"
+  },
+  {
+    "id": "C-24.5-s174",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "174",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "174 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-174.html"
+  },
+  {
+    "id": "C-24.5-s175",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "175",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "175 [Amendments]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-175.html"
+  },
+  {
+    "id": "C-24.5-s176",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "176",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "176 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-176.html"
+  },
+  {
+    "id": "C-24.5-s177",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "177",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "177 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-177.html"
+  },
+  {
+    "id": "C-24.5-s178",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "178",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "178 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-178.html"
+  },
+  {
+    "id": "C-24.5-s179",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "179",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "179 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-179.html"
+  },
+  {
+    "id": "C-24.5-s180",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "180",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "180 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-180.html"
+  },
+  {
+    "id": "C-24.5-s181",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "181",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Seized Property Management Act",
+    "text": "181 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-181.html"
+  },
+  {
+    "id": "C-24.5-s182",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "182",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Firearms Act",
+    "text": "182 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-182.html"
+  },
+  {
+    "id": "C-24.5-s183",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "183",
+    "marginal_note": "",
+    "part": "PART 12 - Transitional Provisions and Related, Consequential and Coordinating Amendments",
+    "division": "",
+    "heading": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "text": "183 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
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+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "214",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "214 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-214.html"
+  },
+  {
+    "id": "C-24.5-s215",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "215",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "215 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-215.html"
+  },
+  {
+    "id": "C-24.5-s216",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "216",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "216 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 216",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-216.html"
+  },
+  {
+    "id": "C-24.5-s217",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "217",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "217 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-217.html"
+  },
+  {
+    "id": "C-24.5-s218",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "218",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "218 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-218.html"
+  },
+  {
+    "id": "C-24.5-s219",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "219",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "219 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-219.html"
+  },
+  {
+    "id": "C-24.5-s220",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "220",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "220 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-220.html"
+  },
+  {
+    "id": "C-24.5-s221",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "221",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "221 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-221.html"
+  },
+  {
+    "id": "C-24.5-s222",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "222",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "222 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-222.html"
+  },
+  {
+    "id": "C-24.5-s223",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "223",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "223 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-223.html"
+  },
+  {
+    "id": "C-24.5-s224",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "224",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Amendments to the Act",
+    "text": "224 [Amendments]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-224.html"
+  },
+  {
+    "id": "C-24.5-s225",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "225",
+    "marginal_note": "",
+    "part": "PART 14 - Criminal Code",
+    "division": "",
+    "heading": "Coordinating Amendment",
+    "text": "225 [Amendment]",
+    "history": "",
+    "last_amended": "2018-06-21",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. 225",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-225.html"
+  },
+  {
+    "id": "C-24.5-s*226",
+    "act_code": "C-24.5",
+    "act_short": "Cannabis Act",
+    "act_name": "Cannabis Act",
+    "section": "*226",
+    "marginal_note": "Order in council",
+    "part": "PART 15 - Coming into Force",
+    "division": "",
+    "heading": "PART 15 - Coming into Force",
+    "text": "*226\n(1) Subject to subsection (2), the provisions of this Act, except sections 160.1, 161, 188 to 193, 194, 199 to 202, 206 and 225, come into force on a day or days to be fixed by order of the Governor in Council.\n(2) If section 193.1 does not come into force by order before the first anniversary of the day on which section 33 comes into force, section 193.1 comes into force on the first anniversary of the day on which section 33 comes into force.\n* [Note: The provisions of this Act, except sections 160.1, 161, 188 to 193, 193.1, 194, 199 to 202, 206 and 225, in force October 17, 2018, see SI/2018-52; section 193.1 in force October 17, 2019.]",
+    "history": "",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-03-17",
+    "citation": "Cannabis Act, s. *226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-24.5/section-*226.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C-38.8.json b/data/processed/C-38.8.json
new file mode 100644
index 0000000000000000000000000000000000000000..99ca7ff295461bdac6122b86fa310de3be7ffd89
--- /dev/null
+++ b/data/processed/C-38.8.json
@@ -0,0 +1,1566 @@
+[
+  {
+    "id": "C-38.8-s1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Controlled Drugs and Substances Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-1.html"
+  },
+  {
+    "id": "C-38.8-s2",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) In this Act,\nadjudicator means a person appointed or employed under the Public Service Employment Act who performs the duties and functions of an adjudicator under this Act and the regulations; (arbitre)\nanalogue means a substance that, in relation to a controlled substance, has a substantially similar chemical structure; (analogue)\nanalyst means a person who is designated as an analyst under section 44; (analyste)\nAttorney General means\n(a) the Attorney General of Canada, and includes their lawful deputy, or\n(b) with respect to proceedings commenced at the instance of the government of a province and conducted by or on behalf of that government, the Attorney General of that province, and includes their lawful deputy; (procureur général)\nchemical offence-related property means offence-related property that is a chemical or precursor and includes anything that contains such property or has such property on it; (bien infractionnel chimique)\ncontrolled substance means a substance included in Schedule I, II, III, IV or V; (substance désignée)\ncustoms office has the same meaning as in subsection 2(1) of the Customs Act; (bureau de douane)\ndesignated device means a device included in Schedule IX; (instrument désigné)\ndesignated substance offence means\n(a) an offence under Part I, except subsection 4(1), or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a); (infraction désignée)\ninspector means a person who is designated as an inspector under section 30; (inspecteur)\njudge means a judge as defined in section 552 of the Criminal Code or a judge of a superior court of criminal jurisdiction; (juge)\njustice has the same meaning as in section 2 of the Criminal Code; (juge de paix)\nMinister means the Minister of Health; (ministre)\nnon-chemical offence-related property means offence-related property that is not chemical offence-related property; (bien infractionnel non-chimique)\noffence-related property means, with the exception of a controlled substance, any property, within or outside Canada,\n(a) by means of or in respect of which a designated substance offence is committed,\n(b) that is used in any manner in connection with the commission of a designated substance offence, or\n(c) that is intended for use for the purpose of committing a designated substance offence; (bien infractionnel)\norganization has the same meaning as in section 2 of the Criminal Code. (organisation)\nperson means an individual or an organization. (personne)\npossession means possession within the meaning of subsection 4(3) of the Criminal Code; (possession)\npractitioner means a person who is registered and entitled under the laws of a province to practise in that province the profession of medicine, dentistry or veterinary medicine, and includes any other person or class of persons prescribed as a practitioner; (praticien)\nprecursor means a substance included in Schedule VI; (précurseur)\nprescribed means prescribed by the regulations; (Version anglaise seulement)\nproduce means, in respect of a substance included in any of Schedules I to V, to obtain the substance by any method or process including\n(a) manufacturing, synthesizing or using any means of altering the chemical or physical properties of the substance, or\n(b) cultivating, propagating or harvesting the substance or any living thing from which the substance may be extracted or otherwise obtained,\nand includes offer to produce; (production)\nprovide means to give, transfer or otherwise make available in any manner, whether directly or indirectly and whether or not for consideration; (fournir)\nsell includes offer for sale, expose for sale, have in possession for sale and distribute, whether or not the distribution is made for consideration; (vente)\ntraffic means, in respect of a substance included in any of Schedules I to V,\n(a) to sell, administer, give, transfer, transport, send or deliver the substance,\n(b) to sell an authorization to obtain the substance, or\n(c) to offer to do anything mentioned in paragraph (a) or (b),\notherwise than under the authority of the regulations. (trafic)\n(2) [Interpretation] For the purposes of this Act,\n(a) a reference to a controlled substance includes a reference to any substance that contains a controlled substance; and\n(b) a reference to a controlled substance includes a reference to\n(i) all synthetic and natural forms of the substance, and\n(ii) any thing that contains or has on it a controlled substance and that is used or intended or designed for use\n(A) in producing the substance, or\n(B) in introducing the substance into a human body.\n(3) [Interpretation] For the purposes of this Act, where a substance is expressly named in any of Schedules I to VI, it shall be deemed not to be included in any other of those Schedules.",
+    "history": "1996, c. 8, s. 35, c. 19, s. 2; 2001, c. 32, s. 47; 2017, c. 7, s. 1; 2018, c. 16, s. 194",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-2.html"
+  },
+  {
+    "id": "C-38.8-s3",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "3",
+    "marginal_note": "Interpretation",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3\n(1) Every power or duty imposed under this Act that may be exercised or performed in respect of an offence under this Act may be exercised or performed in respect of a conspiracy, or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under this Act.\n(2) [Repealed, 2017, c. 7, s. 2]",
+    "history": "1995, c. 22, s. 18; 1996, c. 19, s. 3; 2017, c. 7, s. 2",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-3.html"
+  },
+  {
+    "id": "C-38.8-s4",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "4",
+    "marginal_note": "Possession of substance",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "4\n(1) Except as authorized under the regulations, no person shall possess a substance included in Schedule I, II or III.\n(2) [Obtaining substance] No person shall seek or obtain\n(a) a substance included in Schedule I, II, III or IV, or\n(b) an authorization to obtain a substance included in Schedule I, II, III or IV\nfrom a practitioner, unless the person discloses to the practitioner particulars relating to the acquisition by the person of every substance in those Schedules, and of every authorization to obtain such substances, from any other practitioner within the preceding thirty days.\n(3) [Punishment] Every person who contravenes subsection (1) where the subject-matter of the offence is a substance included in Schedule I\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding seven years; or\n(b) is guilty of an offence punishable on summary conviction and liable\n(i) for a first offence, to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding six months, or to both, and\n(ii) for a subsequent offence, to a fine not exceeding two thousand dollars or to imprisonment for a term not exceeding one year, or to both.\n(4) [Punishment] Subject to subsection (5), every person who contravenes subsection (1) where the subject-matter of the offence is a substance included in Schedule II\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years less a day; or\n(b) is guilty of an offence punishable on summary conviction and liable\n(i) for a first offence, to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding six months, or to both, and\n(ii) for a subsequent offence, to a fine not exceeding two thousand dollars or to imprisonment for a term not exceeding one year, or to both.\n(5) [Repealed, 2018, c. 16, s. 195]\n(6) [Punishment] Every person who contravenes subsection (1) where the subject-matter of the offence is a substance included in Schedule III\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding three years; or\n(b) is guilty of an offence punishable on summary conviction and liable\n(i) for a first offence, to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding six months, or to both, and\n(ii) for a subsequent offence, to a fine not exceeding two thousand dollars or to imprisonment for a term not exceeding one year, or to both.\n(7) [Punishment] Every person who contravenes subsection (2)\n(a) is guilty of an indictable offence and liable\n(i) to imprisonment for a term not exceeding seven years, where the subject-matter of the offence is a substance included in Schedule I,\n(ii) to imprisonment for a term not exceeding five years less a day, where the subject-matter of the offence is a substance included in Schedule II,\n(iii) to imprisonment for a term not exceeding three years, where the subject-matter of the offence is a substance included in Schedule III, or\n(iv) to imprisonment for a term not exceeding eighteen months, where the subject-matter of the offence is a substance included in Schedule IV; or\n(b) is guilty of an offence punishable on summary conviction and liable\n(i) for a first offence, to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding six months, or to both, and\n(ii) for a subsequent offence, to a fine not exceeding two thousand dollars or to imprisonment for a term not exceeding one year, or to both.\n(8) [Repealed, 2018, c. 16, s. 195]",
+    "history": "1996, c. 19, s. 4; 2018, c. 16, s. 195",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-4.html"
+  },
+  {
+    "id": "C-38.8-s4.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "4.1",
+    "marginal_note": "Definition of medical emergency",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "4.1\n(1) For the purposes of this section, medical emergency means a physiological event induced by the introduction of a psychoactive substance into the body of a person that results in a life-threatening situation and in respect of which there are reasonable grounds to believe that the person requires emergency medical or law enforcement assistance.\n(2) [Exemption — medical emergency] No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency is to be charged or convicted of an offence under subsection 4(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assist­ance or having remained at the scene.\n(3) [Exemption — persons at the scene] The exemption under subsection (2) also applies to any person, including the person suffering from the medical emergency, who is at the scene on the arrival of the emergency medical or law enforcement assistance.\n(4) [Exemption — evidence] No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency, or who is at the scene on the arrival of the assistance, is to be charged with an offence concerning a violation of any condition of a pre-trial release or probation order relating to an offence under subsection 4(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assistance or having remained at the scene.\n(5) [Deeming] Any condition of a person’s pre-trial release, probation order, conditional sentence or parole relating to an offence under subsection 4(1) that may be violated as a result of the person seeking emergency medical or law enforcement assistance for their, or another person’s, medical emergency, or as a result of having been at the scene on the arrival of the assistance, is deemed not to be violated.",
+    "history": "2017, c. 4, s. 2; 2018, c. 16, s. 195.1",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 4.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-4.1.html"
+  },
+  {
+    "id": "C-38.8-s5",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "5",
+    "marginal_note": "Trafficking in substance",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "5\n(1) No person shall traffic in a substance included in Schedule I, II, III, IV or V or in any substance represented or held out by that person to be such a substance.\n(2) [Possession for purpose of trafficking] No person shall, for the purpose of trafficking, possess a substance included in Schedule I, II, III, IV or V.\n(3) [Punishment] Every person who contravenes subsection (1) or (2)\n(a) if the subject matter of the offence is a substance included in Schedule I or II, is guilty of an indictable offence and liable to imprisonment for life;\n(a.1) [Repealed, 2018, c. 16, s. 196]\n(b) if the subject matter of the offence is a substance included in Schedule III or V,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months; and\n(c) where the subject-matter of the offence is a substance included in Schedule IV,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding three years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding one year.\n(4) [Repealed, 2012, c. 1, s. 39]\n(5) [Interpretation] For the purposes of applying subsection (3) in respect of an offence under subsection (1), a reference to a substance included in Schedule I, II, III, IV or V includes a reference to any substance represented or held out to be a substance included in that Schedule.\n(6) [Repealed, 2018, c. 16, s. 196]",
+    "history": "1996, c. 19, s. 5; 2012, c. 1, s. 39; 2017, c. 7, s. 3; 2018, c. 16, s. 196; 2022, c. 15, s. 15",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-5.html"
+  },
+  {
+    "id": "C-38.8-s6",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "6",
+    "marginal_note": "Importing and exporting",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "6\n(1) Except as authorized under the regulations, no person shall import into Canada or export from Canada a substance included in Schedule I, II, III, IV, V or VI.\n(2) [Possession for the purpose of exporting] Except as authorized under the regulations, no person shall possess a substance included in Schedule I, II, III, IV, V or VI for the purpose of exporting it from Canada.\n(3) [Punishment] Every person who contravenes subsection (1) or (2)\n(a) if the subject matter of the offence is a substance included in Schedule I or II, is guilty of an indictable offence and liable to imprisonment for life;\n(a.1) [Repealed, 2022, c. 15, s. 16]\n(b) if the subject matter of the offence is a substance included in Schedule III, V or VI,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months; and\n(c) if the subject matter of the offence is a substance included in Schedule IV,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding three years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding one year.",
+    "history": "1996, c. 19, s. 6; 2012, c. 1, s. 40; 2017, c. 7, s. 4; 2022, c. 15, s. 16",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-6.html"
+  },
+  {
+    "id": "C-38.8-s7",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "7",
+    "marginal_note": "Production of substance",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "7\n(1) Except as authorized under the regulations, no person shall produce a substance included in Schedule I, II, III, IV or V.\n(2) [Punishment] Every person who contravenes subsection (1)\n(a) if the subject matter of the offence is a substance included in Schedule I or II, is guilty of an indictable offence and liable to imprisonment for life;\n(a.1) [Repealed, 2022, c. 15, s. 17]\n(b) [Repealed, 2018, c. 16, s. 197]\n(c) if the subject matter of the offence is a substance included in Schedule III or V,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months; and\n(d) where the subject-matter of the offence is a substance included in Schedule IV,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding three years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding one year.\n(3) [Repealed, 2022, c. 15, s. 17]",
+    "history": "1996, c. 19, s. 7; 2012, c. 1, s. 41; 2017, c. 7, s. 5; 2018, c. 16, s. 197; 2022, c. 15, s. 17",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-7.html"
+  },
+  {
+    "id": "C-38.8-s7.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "7.1",
+    "marginal_note": "Possession, sale, etc., for use in production of or trafficking in substance",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "7.1\n(1) No person shall possess, produce, sell, import or transport anything intending that it will be used\n(a) to produce a controlled substance, unless the production of the controlled substance is lawfully authorized; or\n(b) to traffic in a controlled substance.\n(2) [Punishment] Every person who contravenes subsection (1)\n(a) if the subject matter of the offence is a substance included in Schedule I, II, III or V,\n(i) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term of not more than 18 months; and\n(b) if the subject matter of the offence is a substance included in Schedule IV,\n(i) is guilty of an indictable offence and liable to imprisonment for a term of not more than three years, or\n(ii) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term of not more than one year.",
+    "history": "2011, c. 14, s. 1; 2017, c. 7, s. 6",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 7.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-7.1.html"
+  },
+  {
+    "id": "C-38.8-s8",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "8",
+    "marginal_note": "",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Particular Offences",
+    "text": "8 [Repealed, 2022, c. 15, s. 18]",
+    "history": "",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-8.html"
+  },
+  {
+    "id": "C-38.8-s9",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "9",
+    "marginal_note": "Review",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Report to Parliament",
+    "text": "9\n(1) Within five years after this section comes into force, a comprehensive review of the provisions and operation of this Act, including a cost-benefit analysis of mandatory minimum sentences, shall be undertaken by any committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established for that purpose.\n(2) [Report] The committee referred to in subsection (1) shall, within one year after a review is undertaken under that subsection, submit a report to Parliament including a statement of any changes that the committee recommends.",
+    "history": "2012, c. 1, s. 42",
+    "last_amended": "2012-11-06",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-9.html"
+  },
+  {
+    "id": "C-38.8-s10",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10",
+    "marginal_note": "Purpose of sentencing",
+    "part": "PART I - Offences and Punishment",
+    "division": "",
+    "heading": "Sentencing",
+    "text": "10\n(1) Without restricting the generality of the Criminal Code, the fundamental purpose of any sentence for an offence under this Part is to contribute to the respect for the law and the maintenance of a just, peaceful and safe society while encouraging rehabilitation, and treatment in appropriate circumstances, of offenders and acknowledging the harm done to victims and to the community.\n(2) [Factors to take into consideration] If a person is convicted of a designated substance offence, the court imposing sentence on the person shall consider any relevant aggravating factors including that the person\n(a) in relation to the commission of the offence,\n(i) carried, used or threatened to use a weapon,\n(ii) used or threatened to use violence,\n(iii) trafficked in a substance included in Schedule I, II, III, IV or V, or possessed such a substance for the purpose of trafficking, in or near a school, on or near school grounds or in or near any other public place usually frequented by persons under the age of 18 years, or\n(iv) trafficked in a substance included in Schedule I, II, III, IV or V, or possessed such a substance for the purpose of trafficking, to a person under the age of 18 years;\n(b) was previously convicted of a designated substance offence, as defined in subsection 2(1) of this Act, or a designated offence, as defined in subsection 2(1) of the Cannabis Act;\n(c) used the services of a person under the age of eighteen years to commit, or involved such a person in the commission of, the offence.\n(3) [Reasons] If, under subsection (1), the court is satisfied of the existence of one or more of the aggravating factors enumerated in paragraphs (2)(a) to (c), but decides not to sentence the person to imprisonment, the court shall give reasons for that decision.\n(4) [Drug treatment court program] A court sentencing a person who is convicted of an offence under this Part may delay sentencing to enable the offender\n(a) to participate in a drug treatment court program approved by the Attorney General; or\n(b) to attend a treatment program under subsection 720(2) of the Criminal Code.\n(5) [Repealed, 2022, c. 15, s. 19]",
+    "history": "1996, c. 19, s. 10; 1999, c. 5, s. 49; 2012, c. 1, s. 43; 2017, c. 7, s. 7; 2018, c. 16, s. 198; 2022, c. 15, s. 19",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.html"
+  },
+  {
+    "id": "C-38.8-s10.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.1",
+    "marginal_note": "Declaration of principles",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Principles",
+    "text": "10.1 The following principles apply in this Part:\n(a) problematic substance use should be addressed primarily as a health and social issue;\n(b) interventions should be founded on evidence-based best practices and should aim to protect the health, dignity and human rights of individuals who use drugs and to reduce harm to those individuals, their families and their communities;\n(c) criminal sanctions imposed in respect of the possession of drugs for personal use can increase the stigma associated with drug use and are not consistent with established public health evidence;\n(d) interventions should address the root causes of problematic substance use, including by encouraging measures such as education, treatment, aftercare, rehabilitation and social reintegration; and\n(e) judicial resources are more appropriately used in relation to offences that pose a risk to public safety.",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.1.html"
+  },
+  {
+    "id": "C-38.8-s10.2",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.2",
+    "marginal_note": "Warnings and referrals",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Warnings and Referrals",
+    "text": "10.2\n(1) A peace officer shall, instead of laying an information against an individual alleged to have committed an offence under subsection 4(1), consider whether it would be preferable, having regard to the principles set out in section 10.1, to take no further action, to warn the individual or, with the consent of the individual, to refer the individual to a program or to an agency or other service provider in the community that may assist the individual.\n(2) [Subsequent charges not invalidated] The failure of a peace officer to consider the options set out in subsection (1) does not invalidate any subsequent charges laid against the individual for the offence.",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.2.html"
+  },
+  {
+    "id": "C-38.8-s10.3",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.3",
+    "marginal_note": "Prosecution — limits",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Warnings and Referrals",
+    "text": "10.3 A prosecution may be commenced or continued against an individual alleged to have committed an offence under subsection 4(1) only if, having regard to the principles set out in section 10.1, the prosecutor is of the opinion that the use of a warning or referral under section 10.2, or of alternative measures as defined in section 716 of the Criminal Code, is not appropriate, and a prosecution is appropriate in the circumstances.",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.3.html"
+  },
+  {
+    "id": "C-38.8-s10.4",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.4",
+    "marginal_note": "Record of warning or referral",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Warnings and Referrals",
+    "text": "10.4\n(1) The police force to which a peace officer referred to in section 10.2 belongs shall keep a record of any warning given or referral made under subsection 10.2(1), including the identity of the individual warned or referred.\n(2) [Access to information] Any information contained in the record kept pursuant to subsection (1) may be made available to:\n(a) any judge or court for any purpose relating to proceedings with respect to the offence to which the record relates;\n(b) any peace officer for any purpose related to the administration of the case to which the record relates; or\n(c) any member of a department or agency of a government in Canada, or any agent of that department or agency, that is\n(i) engaged in the administration of alternative measures, within the meaning of section 716 of the Criminal Code, in respect of that person, or\n(ii) preparing a report for the purpose of informing proceedings with respect to the offence to which the record relates.\n(3) [Access to information — alternative measures] Information contained in the record, other than the identity of the person, may be made available to any member of a department or agency of a government in Canada, or any agent of the department or agency, that is engaged in assessing and monitoring the use of alternative measures and assessing their effectiveness, including for research or statistical purposes.",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.4.html"
+  },
+  {
+    "id": "C-38.8-s10.5",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.5",
+    "marginal_note": "Evidence of warning or referral not admissible",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Warnings and Referrals",
+    "text": "10.5 Evidence that an individual has received a warning or referral mentioned in subsection 10.2(1), evidence that a peace officer has taken no further action in respect of an offence under subsection 4(1) and evidence of the offence are inadmissible for the purpose of proving prior offending behaviour in any proceedings before a court in respect of the individual.",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.5.html"
+  },
+  {
+    "id": "C-38.8-s10.6",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.6",
+    "marginal_note": "Conservation of record — conviction",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Warnings and Referrals",
+    "text": "10.6\n(1) Any record of a conviction that occurs before the day on which this section comes into force in respect of an offence under subsection 4(1) must be kept separate and apart from other records of convictions within two years after that day.\n(2) [Conservation of record — deeming] A conviction that occurs after this section comes into force in respect of an offence under subsection 4(1) is kept separate and apart from other records of convictions two years after the conviction or two years after the expiry of any sentence imposed for the offence, whichever is later, and the person convicted of the offence is deemed never to have been convicted of that offence.\n(3) [Regulations] The Governor in Council may make regulations respecting the use, removal or destruction of records kept separate and apart referred to in subsections (1) and (2).",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.6.html"
+  },
+  {
+    "id": "C-38.8-s10.7",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "10.7",
+    "marginal_note": "Exception",
+    "part": "PART I.1 - Evidence-based Diversion Measures",
+    "division": "",
+    "heading": "Exception for Service Providers",
+    "text": "10.7 No social worker, medical professional or other service provider in the community commits an offence under subsection 4(1) if, in the course of their duties, they come into possession of a substance included in Schedule I, II or III and they intend to, within a reasonable period, lawfully dispose of it.",
+    "history": "2022, c. 15, s. 20",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 10.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-10.7.html"
+  },
+  {
+    "id": "C-38.8-s11",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "11",
+    "marginal_note": "Information for search warrant",
+    "part": "PART II - Enforcement",
+    "division": "",
+    "heading": "PART II - Enforcement",
+    "text": "11\n(1) A justice who, on ex parte application, is satisfied by information on oath that there are reasonable grounds to believe that\n(a) a controlled substance or precursor in respect of which this Act has been contravened,\n(b) any thing in which a controlled substance or precursor referred to in paragraph (a) is contained or concealed,\n(c) offence-related property, or\n(d) any thing that will afford evidence in respect of an offence under this Act or an offence, in whole or in part in relation to a contravention of this Act, under section 354 or 462.31 of the Criminal Code\nis in a place may, at any time, issue a warrant authorizing a peace officer, at any time, to search the place for any such controlled substance, precursor, property or thing and to seize it.\n(2) [Application of section 487.1 of the Criminal Code] For the purposes of subsection (1), an information may be submitted by telephone or other means of telecommunication in accordance with section 487.1 of the Criminal Code, with such modifications as the circumstances require.\n(3) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(4) [Duty of peace officer executing warrant] Section 487.093 of the Criminal Code, other than paragraph 487.093(1)(c), applies with respect to a warrant issued under subsection (1).\n(5) [Search of person and seizure] Where a peace officer who executes a warrant issued under subsection (1) has reasonable grounds to believe that any person found in the place set out in the warrant has on their person any controlled substance, precursor, property or thing set out in the warrant, the peace officer may search the person for the controlled substance, precursor, property or thing and seize it.\n(6) [Seizure of things not specified] A peace officer who executes a warrant issued under subsection (1) may seize, in addition to the things mentioned in the warrant,\n(a) any controlled substance or precursor in respect of which the peace officer believes on reasonable grounds that this Act has been contravened;\n(b) any thing that the peace officer believes on reasonable grounds to contain or conceal a controlled substance or precursor referred to in paragraph (a);\n(c) any thing that the peace officer believes on reasonable grounds is offence-related property; or\n(d) any thing that the peace officer believes on reasonable grounds will afford evidence in respect of an offence under this Act.\n(7) [Where warrant not necessary] A peace officer may exercise any of the powers described in subsection (1), (5) or (6) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would be impracticable to obtain one.\n(8) [Seizure of additional things] A peace officer who executes a warrant issued under subsection (1) or exercises powers under subsection (5) or (7) may seize, in addition to the things mentioned in the warrant and in subsection (6), any thing that the peace officer believes on reasonable grounds has been obtained by or used in the commission of an offence or that will afford evidence in respect of an offence.",
+    "history": "1996, c. 19, s. 11; 2005, c. 44, s. 13; 2017, c. 7, s. 9; 2019, c. 25, s. 385; 2022, c. 17, s. 66",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-11.html"
+  },
+  {
+    "id": "C-38.8-s12",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "12",
+    "marginal_note": "Assistance and use of force",
+    "part": "PART II - Enforcement",
+    "division": "",
+    "heading": "PART II - Enforcement",
+    "text": "12 For the purpose of exercising any of the powers described in section 11, a peace officer may\n(a) enlist such assistance as the officer deems necessary; and\n(b) use as much force as is necessary in the circumstances.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-12.html"
+  },
+  {
+    "id": "C-38.8-s12.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "12.1",
+    "marginal_note": "Report of seizure, finding, etc.",
+    "part": "PART II - Enforcement",
+    "division": "",
+    "heading": "PART II - Enforcement",
+    "text": "12.1 Subject to the regulations, every peace officer, inspector or prescribed person who seizes, finds or otherwise acquires a controlled substance, precursor or chemical offence-related property shall, within 30 days,\n(a) prepare a report setting out\n(i) the substance, precursor or property,\n(ii) the amount of it that was seized, found or acquired,\n(iii) the place where it was seized, found or acquired,\n(iv) the date on which it was seized, found or acquired,\n(v) the name of the police force, agency or entity to which the peace officer, inspector or prescribed person belongs,\n(vi) the number of the file or police report related to the seizure, finding or acquisition, and\n(vii) any other prescribed information;\n(b) cause the report to be sent to the Minister; and\n(c) in the case of a seizure made under section 11 of this Act, the Criminal Code or a power of seizure at common law, cause a copy of the report to be filed with the justice who issued the warrant or another justice for the same territorial division or, if a warrant was not issued, a justice who would have had jurisdiction to issue a warrant.",
+    "history": "2017, c. 7, s. 10",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 12.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-12.1.html"
+  },
+  {
+    "id": "C-38.8-s13",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "13",
+    "marginal_note": "Sections 489.1 and 490 of the Criminal Code applicable",
+    "part": "PART III - Disposition",
+    "division": "",
+    "heading": "PART III - Disposition",
+    "text": "13\n(1) Subject to subsections (2) and (3), sections 489.1 and 490 of the Criminal Code apply to any thing seized under this Act.\n(2) [Sections 489.1 and 490 of Criminal Code applicable] If a thing seized under this Act is non-chemical offence-related property, sections 489.1 and 490 of the Criminal Code apply subject to sections 16 to 22 and subsections 31(6) to (9) of this Act.\n(3) [Provisions of this Act applicable] If a controlled substance, precursor or chemical offence-related property is seized under this Act, any other Act of Parliament or a power of seizure at common law, the provisions of this Act and the regulations apply in respect of that substance, precursor or property.\n(4) [Recognizance] If, under this section, an order is made in accordance with paragraph 490(9)(c) of the Criminal Code for the return of any non-chemical offence-related property seized under this Act, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in the amount and with any conditions that the judge or justice directs and, if the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice the sum of money or other valuable security that the judge or justice directs.\n(5) and (6) [Repealed, 2017, c. 7, s. 11]",
+    "history": "1996, c. 19, s. 13; 2017, c. 7, s. 11",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-13.html"
+  },
+  {
+    "id": "C-38.8-s14",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "14",
+    "marginal_note": "Application for restraint order",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Restraint Orders",
+    "text": "14\n(1) The Attorney General may make an application in accordance with this section for a restraint order in respect of any non-chemical offence-related property.\n(2) [Procedure] The application for a restraint order may be made ex parte and shall be made in writing to a judge and be accompanied by an affidavit of the Attorney General or any other person deposing to the following matters :\n(a) the offence to which the property relates;\n(b) the person who is believed to be in possession of the property; and\n(c) a description of the property.\n(3) [Restraint order] The judge to whom the application is made may, if satisfied that there are reasonable grounds to believe that the property is non-chemical offence-related property, make a restraint order prohibiting any person from disposing of, or otherwise dealing with any interest in, the property specified in the order other than in the manner that is specified in the order.\n(4) [Property outside Canada] A restraint order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(5) [Conditions] A restraint order made by a judge under this section may be subject to such reasonable conditions as the judge thinks fit.\n(6) [Order in writing] A restraint order made under this section shall be made in writing.\n(7) [Service of order] A copy of a restraint order made under this section shall be served on the person to whom the order is addressed in such manner as the judge making the order directs or in accordance with the rules of the court.\n(8) [Registration of order] A copy of a restraint order made under this section shall be registered against any property in accordance with the laws of the province in which the property is situated.\n(9) [Order continues in force] A restraint order made under this section remains in effect until\n(a) an order is made under subsection 19(3) or 19.1(3) of this Act or subsection 490(9) or (11) of the Criminal Code in relation to the property; or\n(b) an order of forfeiture of the property is made under subsection 16(1) or 17(2) of this Act or section 490 of the Criminal Code.\n(10) [Offence] Any person on whom a restraint order made under this section is served in accordance with this section and who, while the order is in force, acts in contravention of or fails to comply with the order is guilty of an indictable offence or an offence punishable on summary conviction.",
+    "history": "1996, c. 19, ss. 14, 93.2; 2001, c. 32, s. 49; 2017, c. 7, s. 13",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-14.html"
+  },
+  {
+    "id": "C-38.8-s14.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "14.1",
+    "marginal_note": "",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Restraint Orders",
+    "text": "14.1 [Repealed, 2017, c. 7, s. 14]",
+    "history": "",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 14.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-14.1.html"
+  },
+  {
+    "id": "C-38.8-s15",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "15",
+    "marginal_note": "Sections 489.1 and 490 of Criminal Code applicable",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Restraint Orders",
+    "text": "15\n(1) Subject to sections 16 to 22, sections 489.1 and 490 of the Criminal Code apply, with any modifications that the circumstances require, to any property that is the subject of a restraint order made under section 14.\n(2) [Recognizance] If, under this section, an order is made in accordance with paragraph 490(9)(c) of the Criminal Code for the return of any property that is the subject of a restraint order made under section 14, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in the amount and with any conditions that the judge or justice directs and, if the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice the sum of money or other valuable security that the judge or justice directs.",
+    "history": "1996, c. 19, s. 15; 2017, c. 7, s. 14",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-15.html"
+  },
+  {
+    "id": "C-38.8-s15.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "15.1",
+    "marginal_note": "Management order",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Management Orders",
+    "text": "15.1\n(1) On application of the Attorney General or of any other person with the written consent of the Attorney General, a justice in the case of non-chemical offence-related property seized under section 11 of this Act, the Criminal Code or a power of seizure at common law, or a judge in the case of property restrained under section 14, may, if they are of the opinion that the circumstances so require,\n(a) appoint a person to take control of and to manage or otherwise deal with all or part of the property in accordance with the directions of the judge or justice; and\n(b) require any person having possession of that property to give possession of the property to the person appointed under paragraph (a).\n(2) [Appointment of Minister of Public Works and Government Services] If the Attorney General of Canada so requests, a judge or justice appointing a person under subsection (1) shall appoint the Minister of Public Works and Government Services.\n(3) [Power to manage] The power to manage or otherwise deal with property under subsection (1) includes\n(a) the power to make an interlocutory sale of perishable or rapidly depreciating property;\n(b) the power to destroy, in accordance with subsections (4) to (7), property that has little or no value; and\n(c) the power to have property, other than real property or a conveyance, forfeited to Her Majesty in accordance with subsection (8).\n(4) [Application for destruction order] Before a person who is appointed to manage property destroys property that has little or no value, they shall apply to a court for a destruction order.\n(5) [Notice required before destruction] Before making a destruction order, a court shall require notice in accordance with subsection (6) to be given to and may hear any person who, in the court’s opinion, appears to have a valid interest in the property.\n(6) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court; and\n(b) specify the effective period of the notice that the court considers reasonable or that may be set out in the rules of the court.\n(7) [Destruction order] A court shall order that the property be destroyed if it is satisfied that the property has little or no financial or other value.\n(8) [Application for forfeiture order] On application by a person who is appointed to manage the property, a court shall order that the property, other than real property or a conveyance, be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the law if\n(a) a notice is given or published in the manner that the court directs or that may be specified in the rules of the court;\n(b) the notice specifies a period of 60 days during which a person may make an application to the court asserting their interest in the property; and\n(c) during that period, no one makes such an application.\n(9) [When management order ceases to have effect] A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty.\n(10) [For greater certainty] For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale.\n(11) [Application to vary conditions] The Attorney General may at any time apply to the judge or justice to cancel or vary any condition to which a management order is subject but may not apply to vary an appointment made under subsection (2).",
+    "history": "2017, c. 7, s. 14",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 15.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-15.1.html"
+  },
+  {
+    "id": "C-38.8-s16",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "16",
+    "marginal_note": "Forfeiture of property",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "16\n(1) Subject to sections 18 to 19.1, if a person is convicted, or discharged under section 730 of the Criminal Code, of a designated substance offence and, on application of the Attorney General, the court is satisfied, on a balance of probabilities, that non-chemical offence-related property is related to the commission of the offence, the court shall\n(a) if the prosecution of the offence was commenced at the instance of the government of a province and conducted by or on behalf of that government, order that the property be forfeited to Her Majesty in right of that province to be disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and\n(b) in any other case, order that the property be forfeited to Her Majesty in right of Canada to be disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada that is designated by the Governor in Council for the purposes of this paragraph.\n(2) [Property related to other offences] Subject to sections 18 to 19.1, if the evidence does not establish to the satisfaction of the court that property in respect of which an order of forfeiture would otherwise be made under subsection (1) is related to the commission of the designated substance offence of which a person is convicted or discharged, but the court is satisfied, beyond a reasonable doubt, that the property is non-chemical offence-related property, the court may make an order of forfeiture under subsection (1) in relation to that property.\n(2.1) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(3) [Appeal] A person who has been convicted or discharged of a designated substance offence or the Attorney General may appeal to the court of appeal from an order or a failure to make an order under subsection (1) as if the appeal were an appeal against the sentence imposed on the person in respect of the offence.",
+    "history": "1996, c. 19, s. 16; 2001, c. 32, s. 51; 2017, c. 7, s. 16",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-16.html"
+  },
+  {
+    "id": "C-38.8-s17",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "17",
+    "marginal_note": "Application for in rem forfeiture",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "17\n(1) Where an information has been laid in respect of a designated substance offence, the Attorney General may make an application to a judge for an order of forfeiture under subsection (2).\n(2) [Order of forfeiture of property] Subject to sections 18 to 19.1, where an application is made to a judge under subsection (1) and the judge is satisfied\n(a) beyond a reasonable doubt that any property is non-chemical offence-related property,\n(b) that proceedings were commenced in respect of a designated substance offence to which the property referred to in paragraph (a) is related, and\n(c) that the accused charged with the designated substance offence has died or absconded,\nthe judge shall order that the property be forfeited and disposed of in accordance with subsection (4).\n(3) [Accused deemed absconded] For the purposes of subsection (2), an accused shall be deemed to have absconded in connection with a designated substance offence if\n(a) an information has been laid alleging the commission of the offence by the accused,\n(b) a warrant for the arrest of the accused has been issued in relation to that information, and\n(c) reasonable attempts to arrest the accused pursuant to the warrant have been unsuccessful during a period of six months beginning on the day on which the warrant was issued,\nand the accused shall be deemed to have so absconded on the last day of that six month period.\n(4) [Who may dispose of forfeited property] For the purposes of subsection (2),\n(a) if the proceedings referred to in paragraph (2)(b) were commenced at the instance of the government of a province, the judge shall order that the property be forfeited to Her Majesty in right of that province and disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and\n(b) in any other case, the judge shall order that the property be forfeited to Her Majesty in right of Canada and disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada that is designated by the Governor in Council for the purposes of this paragraph.\n(5) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.",
+    "history": "1996, c. 19, s. 17; 2001, c. 32, s. 52; 2017, c. 7, s. 17",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-17.html"
+  },
+  {
+    "id": "C-38.8-s18",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "18",
+    "marginal_note": "Voidable transfers",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "18 A court may, before ordering that property be forfeited under subsection 16(1) or 17(2), set aside any conveyance or transfer of the property that occurred after the property was seized or restrained, unless the conveyance or transfer was for valuable consideration to a person acting in good faith.",
+    "history": "1996, c. 19, s. 18; 2017, c. 7, s. 18",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-18.html"
+  },
+  {
+    "id": "C-38.8-s19",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "19",
+    "marginal_note": "Notice",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "19\n(1) Before making an order under subsection 16(1) or 17(2) in relation to any property, a court shall require notice in accordance with subsection (2) to be given to, and may hear, any person who, in the opinion of the court, appears to have a valid interest in the property.\n(2) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may make an application to the court asserting their interest in the property; and\n(c) set out the designated substance offence charged and a description of the property.\n(3) [Order of restoration of property] Where a court is satisfied that any person, other than\n(a) a person who was charged with a designated substance offence, or\n(b) a person who acquired title to or a right of possession of the property from a person referred to in paragraph (a) under circumstances that give rise to a reasonable inference that the title or right was transferred for the purpose of avoiding the forfeiture of the property,\nis the lawful owner or is lawfully entitled to possession of any property or any part of any property that would otherwise be forfeited pursuant to an order made under subsection 16(1) or 17(2) and that the person appears innocent of any complicity in an offence referred to in paragraph (a) or of any collusion in relation to such an offence, the court may order that the property or part be returned to that person.",
+    "history": "1996, c. 19, s. 19; 2017, c. 7, s. 19",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-19.html"
+  },
+  {
+    "id": "C-38.8-s19.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "19.1",
+    "marginal_note": "Notice",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "19.1\n(1) If all or part of the property that would otherwise be forfeited under subsection 16(1) or 17(2) is a dwelling-house, before making an order of forfeiture, a court shall require notice in accordance with subsection (2) to be given to and may hear any person who resides in the dwelling-house and is a member of the immediate family of the person charged with or convicted, or discharged under section 730 of the Criminal Code, of the indictable offence under this Act in relation to which the property would be forfeited.\n(2) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a member of the immediate family who resides in the dwelling-house may make themselves known to the court; and\n(c) set out the offence charged and a description of the property.\n(3) [Non-forfeiture of real property] Subject to an order made under subsection 19(3), if a court is satisfied that the impact of an order of forfeiture made under subsection 16(1) or 17(2) in respect of real property would be disproportionate to the nature and gravity of the offence, the circumstances surrounding the commission of the offence and the criminal record, if any, of the person charged with or convicted, or discharged under section 730 of the Criminal Code, of the offence, as the case may be, it may decide not to order the forfeiture of the property or part of the property and may revoke any restraint order made in respect of that property or part.\n(4) [Factors in relation to dwelling-house] Where all or part of the property that would otherwise be forfeited under subsection 16(1) or 17(2) is a dwelling-house, when making a decision under subsection (3), the court shall also consider\n(a) the impact of an order of forfeiture on any member of the immediate family of the person charged with or convicted or discharged of the offence, if the dwelling-house was the member’s principal residence at the time the charge was laid and continues to be the member’s principal residence; and\n(b) whether the member referred to in paragraph (a) appears innocent of any complicity in the offence or of any collusion in relation to the offence.",
+    "history": "2001, c. 32, s. 53; 2017, c. 7, s. 20",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 19.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-19.1.html"
+  },
+  {
+    "id": "C-38.8-s20",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "20",
+    "marginal_note": "Application",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "20\n(1) If any property is forfeited to Her Majesty under an order made under subsection 16(1) or 17(2), any person who claims an interest in the property, other than\n(a) in the case of property forfeited under an order made under subsection 16(1), a person who was convicted, or discharged under section 730 of the Criminal Code, of the designated substance offence in relation to which the property was forfeited,\n(b) in the case of property forfeited pursuant to an order made under subsection 17(2), a person who was charged with the designated substance offence in relation to which the property was forfeited, or\n(c) a person who acquired title to or a right of possession of the property from a person referred to in paragraph (a) or (b) under circumstances that give rise to a reasonable inference that the title or right was transferred from that person for the purpose of avoiding the forfeiture of the property,\nmay, within thirty days after the forfeiture, apply by notice in writing to a judge for an order under subsection (4).\n(2) [Fixing day for hearing] The judge to whom an application is made under subsection (1) shall fix a day not less than thirty days after the date of the filing of the application for the hearing of the application.\n(3) [Notice] An applicant shall serve a notice of the application made under subsection (1) and of the hearing of it on the Attorney General at least fifteen days before the day fixed for the hearing.\n(4) [Order declaring interest not affected by forfeiture] Where, on the hearing of an application made under subsection (1), the judge is satisfied that the applicant\n(a) is not a person referred to in paragraph (1)(a), (b) or (c) and appears innocent of any complicity in any designated substance offence that resulted in the forfeiture of the property or of any collusion in relation to such an offence, and\n(b) exercised all reasonable care to be satisfied that the property was not likely to have been used in connection with the commission of an unlawful act by the person who was permitted by the applicant to obtain possession of the property or from whom the applicant obtained possession or, where the applicant is a mortgagee or lienholder, by the mortgagor or lien-giver,\nthe judge may make an order declaring that the interest of the applicant is not affected by the forfeiture and declaring the nature and the extent or value of the interest.\n(5) [Appeal from order made under subsection (4)] An applicant or the Attorney General may appeal to the court of appeal from an order made under subsection (4), and the provisions of Part XXI of the Criminal Code with respect to procedure on appeals apply, with such modifications as the circumstances require, in respect of appeals under this subsection.\n(6) [Return of property] The Minister shall, on application made to the Minister by any person in respect of whom a judge has made an order under subsection (4), and where the periods with respect to the taking of appeals from that order have expired and any appeal from that order taken under subsection (5) has been determined, direct that\n(a) the property, or the part of it to which the interest of the applicant relates, be returned to the applicant; or\n(b) an amount equal to the value of the interest of the applicant, as declared in the order, be paid to the applicant.",
+    "history": "1996, c. 19, s. 20; 2017, c. 7, s. 21",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-20.html"
+  },
+  {
+    "id": "C-38.8-s21",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "21",
+    "marginal_note": "Appeals from orders under subsection 17(2)",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "21 Any person who, in their opinion, is aggrieved by an order made under subsection 17(2) may appeal from the order as if the order were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, under Part XXI of the Criminal Code, and that Part applies, with such modifications as the circumstances require, in respect of such an appeal.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-21.html"
+  },
+  {
+    "id": "C-38.8-s22",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "22",
+    "marginal_note": "Suspension of order pending appeal",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 1 - Non-chemical Offence-related Property",
+    "heading": "Forfeiture",
+    "text": "22 Notwithstanding anything in this Act, the operation of an order made in respect of property under subsection 16(1), 17(2) or 20(4) is suspended pending\n(a) any application made in respect of the property under any of those provisions or any other provision of this or any other Act of Parliament that provides for restoration or forfeiture of the property, or\n(b) any appeal taken from an order of forfeiture or restoration in respect of the property,\nand the property shall not be disposed of or otherwise dealt with until thirty days have expired after an order is made under any of those provisions.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-22.html"
+  },
+  {
+    "id": "C-38.8-s23",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "23",
+    "marginal_note": "Return",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "23\n(1) A peace officer, inspector or prescribed person who seizes, finds or otherwise acquires a controlled substance, precursor or chemical offence-related property may return it to the person who is its lawful owner or who is lawfully entitled to its possession if the peace officer, inspector or prescribed person is satisfied\n(a) that there is no dispute as to who is the lawful owner or is lawfully entitled to possession of the substance, precursor or property; and\n(b) that the continued detention of the substance, precursor or property is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament.\n(2) [Receipt] When the substance, precursor or property is returned, the peace officer, inspector or prescribed person shall obtain a receipt for it.\n(3) [Report by peace officer] In the case of a seizure made under section 11 of this Act, the Criminal Code or a power of seizure at common law, the peace officer shall make a report about the return to the justice who issued the warrant or another justice for the same territorial division or, if a warrant was not issued, a justice who would have had jurisdiction to issue a warrant.",
+    "history": "1996, c. 19, s. 23; 2001, c. 32, s. 54; 2017, c. 7, s. 22",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-23.html"
+  },
+  {
+    "id": "C-38.8-s24",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "24",
+    "marginal_note": "Application for return",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "24\n(1) If a controlled substance, precursor or chemical offence-related property has been seized, found or otherwise acquired by a peace officer, inspector or prescribed person, any person may, within 60 days after the date of the seizure, finding or acquisition, on prior notification being given to the Attorney General in the prescribed manner, apply, by notice in writing to a justice in the jurisdiction in which it is being detained, for an order to return it to the person.\n(2) [Order to return as soon as practicable] If, on the hearing of an application made under subsection (1), a justice is satisfied that an applicant is the lawful owner or is lawfully entitled to possession of the substance, precursor or property and the Attorney General does not indicate that it or a portion of it may be required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice shall, subject to subsection (5), order that it or the portion be returned as soon as practicable to the applicant.\n(3) [Order to return at specified time] If, on the hearing of an application made under subsection (1), a justice is satisfied that an applicant is the lawful owner or is lawfully entitled to possession of the substance, precursor or property but the Attorney General indicates that it or a portion of it may be required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice shall, subject to subsection (5), order that it or the portion be returned to the applicant\n(a) on the expiry of 180 days after the day on which the application was made, if no proceeding in relation to it has been commenced before that time; or\n(b) on the final conclusion of the proceeding or any other proceeding in relation to it, if the applicant is not found guilty in those proceedings of an offence committed in relation to it.\n(4) [Forfeiture order] If, on the hearing of an application made under subsection (1), a justice is not satisfied that an applicant is the lawful owner or is lawfully entitled to possession of the substance, precursor or property, and it or a portion of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice shall order that it or the portion be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.\n(5) [Payment of compensation in lieu] If, on the hearing of an application made under subsection (1), a justice is satisfied that an applicant is the lawful owner or is lawfully entitled to possession of the substance, precursor or property, but it was disposed of or otherwise dealt with under section 26, the justice shall order that an amount equal to its value be paid to the applicant.",
+    "history": "1996, c. 19, s. 24; 2017, c. 7, s. 22",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-24.html"
+  },
+  {
+    "id": "C-38.8-s25",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "25",
+    "marginal_note": "Forfeiture if no application",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "25 If no application for the return of a controlled substance, precursor or chemical offence-related property has been made under subsection 24(1) within 60 days after the date of the seizure, finding or acquisition by a peace officer, inspector or prescribed person and it or a portion of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, it or the portion is forfeited to Her Majesty and may be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "1996, c. 19, s. 25; 2017, c. 7, s. 22",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-25.html"
+  },
+  {
+    "id": "C-38.8-s26",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "26",
+    "marginal_note": "Expedited disposition",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "26 If a precursor or chemical offence-related property — whose storage or handling poses a risk to health or safety — or a controlled substance, or a portion of any of them, is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, it or the portion may be disposed of or otherwise dealt with by the Minister, a peace officer or a prescribed person in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "1996, c. 19, s. 26; 2017, c. 7, s. 22",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-26.html"
+  },
+  {
+    "id": "C-38.8-s27",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "27",
+    "marginal_note": "Disposition following proceedings",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "27 Subject to section 24, if, in a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the court before which the proceedings have been brought is satisfied that any controlled substance, precursor or chemical offence-related property that is the subject of proceedings before the court is no longer required by that court or any other court, the court\n(a) shall\n(i) if it is satisfied that the person from whom the substance, precursor or property was seized came into possession of it lawfully and continued to deal with it lawfully, order that it be returned to the person, or\n(ii) if it is satisfied that possession of the substance, precursor or property by the person from whom it was seized is unlawful and the person who is the lawful owner or is lawfully entitled to its possession is known, order that it be returned to the person who is the lawful owner or is lawfully entitled to its possession; and\n(b) may, if it is not satisfied that the substance, precursor or property should be returned under subparagraph (a)(i) or (ii) or if possession of it by the person from whom it was seized is unlawful and the person who is the lawful owner or is lawfully entitled to its possession is not known, order that it be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "1996, c. 19, s. 27; 2017, c. 7, s. 23",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-27.html"
+  },
+  {
+    "id": "C-38.8-s28",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "28",
+    "marginal_note": "Disposition with consent",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "28 If a controlled substance, precursor or chemical offence-related property has been seized, found or otherwise acquired by a peace officer, inspector or prescribed person and it or a portion of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the person who is its lawful owner may consent to its disposition, and when that consent is given, it or the portion is forfeited to Her Majesty and may be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "1996, c. 19, s. 28; 2017, c. 7, s. 24",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-28.html"
+  },
+  {
+    "id": "C-38.8-s29",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "29",
+    "marginal_note": "Report of disposition",
+    "part": "PART III - Disposition",
+    "division": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "heading": "DIVISION 2 - Controlled Substances, Precursors and Chemical Offence-related Property",
+    "text": "29\n(1) Subject to the regulations, every peace officer, inspector or prescribed person who disposes of or otherwise deals with a controlled substance, precursor or chemical offence-related property under this Division shall, within 30 days, prepare a report setting out the following information and cause the report to be sent to the Minister :\n(a) the substance, precursor or property;\n(b) the amount of it that was disposed of or otherwise dealt with;\n(c) the manner in which it was disposed of or otherwise dealt with;\n(d) the date on which it was disposed of or otherwise dealt with;\n(e) the name of the police force, agency or entity to which the peace officer, inspector or prescribed person belongs;\n(f) the number of the file or police report related to the disposition of it or other dealing with it; and\n(g) any other prescribed information.\n(2) [Interpretation] For the purposes of subsection (1), dealing with a controlled substance, precursor or chemical offence-related property by a peace officer includes using it to conduct an investigation or for training purposes.",
+    "history": "1996, c. 19, s. 29; 2017, c. 7, s. 24",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-29.html"
+  },
+  {
+    "id": "C-38.8-s30",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "30",
+    "marginal_note": "Designation of inspectors",
+    "part": "PART IV - Administration and Compliance",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "30\n(1) The Minister may designate, in accordance with the regulations made pursuant to paragraph 55(1)(n), any person as an inspector for the purposes of this Act and the regulations.\n(2) [Certificate] Every inspector shall be provided with a certificate of designation in a form established by the Minister and, on entering any place under subsection 31(1), shall, on request, produce the certificate to the person in charge of the place.",
+    "history": "1996, c. 19, s. 30; 2015, c. 22, s. 2; 2017, c. 7, s. 25",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-30.html"
+  },
+  {
+    "id": "C-38.8-s31",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "31",
+    "marginal_note": "Powers of inspector",
+    "part": "PART IV - Administration and Compliance",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "31\n(1) Subject to subsection (2), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or the regulations, enter any place, including a conveyance, referred to in subsection (1.1) and may for that purpose\n(a) open and examine any receptacle or package found in that place in which a controlled substance, precursor or designated device may be found;\n(b) examine any thing found in that place that is used or may be capable of being used for the production, preservation, packaging or storage of a controlled substance or a precursor;\n(c) examine any labels or advertising material or records, books, electronic data or other documents found in that place with respect to any controlled substance, precursor, or designated device other than the records of the medical condition of persons, and make copies thereof or take extracts therefrom;\n(d) use or cause to be used any computer system at that place to examine any electronic data referred to in paragraph (c);\n(e) reproduce any document from any electronic data referred to in paragraph (c) or cause it to be reproduced, in the form of a printout or other output;\n(f) take the labels or advertising material or records, books or other documents referred to in paragraph (c) or the printout or other output referred to in paragraph (e) for examination or copying;\n(g) use or cause to be used any copying equipment at that place to make copies of any document;\n(g.1) take photographs and make recordings and sketches;\n(h) examine any substance found in that place and take, for the purpose of analysis, such samples thereof as are reasonably required;\n(i) seize and detain, in accordance with this Part, any controlled substance, precursor, designated device or conveyance found in that place the seizure and detention of which the inspector believes on reasonable grounds are necessary;\n(j) order the owner or person having possession, care or control of any controlled substance, precursor, designated device or other thing to which the provisions of this Act or the regulations apply that is found in that place to move it or, for any time that may be necessary, not to move it or to restrict its movement;\n(k) order the owner or person having possession, care or control of any conveyance that is found in that place and that the inspector believes on reasonable grounds contains a controlled substance, precursor or designated device to stop the conveyance, to move it or, for any time that may be necessary, not to move it or to restrict its movement;\n(l) order any person in that place to establish their identity to the inspector’s satisfaction; and\n(m) order a person who, at that place, conducts an activity to which the provisions of this Act or the regulations apply to stop or start the activity.\n(1.1) [Place] For the purposes of subsection (1), the inspector may only enter a place in which they believe on reasonable grounds\n(a) a controlled substance, precursor, designated device or document relating to the administration of this Act or the regulations is located;\n(b) an activity could be conducted under a licence, permit, authorization or exemption that is under consideration by the Minister;\n(c) an activity to which the provisions of this Act or the regulations apply is being conducted; or\n(d) an activity was being conducted under a licence, permit, authorization or exemption before the expiry or revocation of the licence, permit, authorization or exemption, in which case the inspector may enter the place only within 45 days after the day on which it expired or was revoked.\n(1.2) [Means of telecommunication] For the purposes of subsections (1) and (1.1), an inspector is considered to have entered a place when they access it remotely by a means of telecommunication.\n(1.3) [Limitation — access by means of telecommunication] An inspector who enters remotely, by a means of telecommunication, a place that is not accessible to the public must do so with the knowledge of the owner or person in charge of the place and only for the period necessary for any purpose referred to in subsection (1).\n(1.4) [Person accompanying inspector] An inspector may be accompanied by any other person that the inspector believes is necessary to help them exercise their powers or perform their duties or functions under this section.\n(1.5) [Entering private property] An inspector and any person accompanying them may enter and pass through private property, other than a dwelling-house on that property, in order to gain entry to a place referred to in subsection (1.1).\n(2) [Warrant to enter dwelling-house] In the case of a dwelling-house, an inspector may enter it only with the consent of an occupant or under the authority of a warrant issued under subsection (3).\n(3) [Authority to issue warrant] A justice may, on ex parte application, issue a warrant authorizing the inspector named in it to enter a place and exercise any of the powers mentioned in paragraphs (1)(a) to (m), subject to any conditions that are specified in the warrant, if the justice is satisfied by information on oath that\n(a) the place is a dwelling-house but otherwise meets the conditions for entry described in subsections (1) and (1.1);\n(b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with the provisions of this Act or the regulations; and\n(c) entry to the dwelling-house has been refused or there are reasonable grounds to believe that entry will be refused.\n(4) [Use of force] In executing a warrant issued under subsection (3), an inspector shall not use force unless the inspector is accompanied by a peace officer and the use of force is specifically authorized in the warrant.\n(5) [Assistance to inspector] The owner or other person in charge of a place entered by an inspector and every person found there shall give the inspector all reasonable assistance in that person’s power and provide the inspector with any information that the inspector may reasonably require.\n(6) [Storage] Anything that is seized and detained by an inspector under this section may, at the inspector’s discretion, be kept or stored at the place where it was seized or, at the inspector’s direction, be removed to any other proper place.\n(7) [Notice] An inspector who seizes anything under this section shall take any measures that are reasonable in the circumstances to give to the owner or other person in charge of the place where the seizure occurred notice of the seizure and of the location where the thing is being kept or stored.\n(8) [Return by inspector] If an inspector determines that to verify compliance or prevent non-compliance with the provisions of this Act or the regulations it is no longer necessary to detain anything seized by the inspector under this section, the inspector shall notify in writing the owner or other person in charge of the place where the seizure occurred of that determination and, on being issued a receipt for it, shall return the thing to that person.\n(9) [Return or disposition by Minister] If a period of 120 days has elapsed after the date of a seizure under this section and the thing has not been returned, disposed of or otherwise dealt with in accordance with subsection (8) or any of sections 24 to 27, it shall be returned, disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.",
+    "history": "1996, c. 19, s. 31; 2015, c. 22, s. 3; 2017, c. 7, s. 26",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-31.html"
+  },
+  {
+    "id": "C-38.8-s32",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "32",
+    "marginal_note": "Obstructing inspector",
+    "part": "PART IV - Administration and Compliance",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "32\n(1) No person shall, by act or omission, obstruct an inspector who is engaged in the exercise of their powers or the performance of their duties or functions under this Act or the regulations.\n(2) [False statements] No person shall knowingly make any false or misleading statement verbally or in writing to an inspector who is engaged in the exercise of their powers or the performance of their duties or functions under this Act or the regulations.\n(3) [Interference] No person shall, without the authority of an inspector, remove, alter or interfere in any way with anything seized, detained or taken under section 31.",
+    "history": "1996, c. 19, s. 32; 2017, c. 7, s. 27",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-32.html"
+  },
+  {
+    "id": "C-38.8-s33",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "33",
+    "marginal_note": "Designation of regulations",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "33 The Governor in Council may, by regulation, designate any regulation made under this Act (in this Part referred to as a “designated regulation”) as a regulation the contravention of which shall be dealt with under this Part.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-33.html"
+  },
+  {
+    "id": "C-38.8-s34",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "34",
+    "marginal_note": "Contravention of designated regulation",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "34 Where the Minister has reasonable grounds to believe that a person has contravened a designated regulation, the Minister shall\n(a) in the prescribed manner, serve a notice to appear on the person; and\n(b) send a copy of the notice to appear to an adjudicator and direct the adjudicator to conduct a hearing to determine whether the contravention has occurred and to notify the Minister of the adjudicator’s determination.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-34.html"
+  },
+  {
+    "id": "C-38.8-s35",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "35",
+    "marginal_note": "Interim order",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "35\n(1) Where the Minister has reasonable grounds to believe that a person has contravened a designated regulation and the Minister is of the opinion that, as a result of that contravention, there is a substantial risk of immediate danger to the health or safety of any person, the Minister may, without giving prior notice to the person believed to have contravened the designated regulation, make an interim order in respect of the person\n(a) prohibiting the person from doing anything that the person would otherwise be permitted to do under their licence, permit or authorization, or\n(b) subjecting the doing of anything under the designated regulation by the person to the terms and conditions specified in the interim order,\nand may, for that purpose, suspend, cancel or amend the licence, permit or authorization issued or granted to the person or take any other measures set out in the regulations.\n(2) [Interim order] Where the Minister makes an interim order under subsection (1), the Minister shall forthwith\n(a) in the prescribed manner, serve the interim order on the person;\n(b) in the prescribed manner, serve a notice to appear on the person; and\n(c) send a copy of the interim order and the notice to appear to an adjudicator and direct the adjudicator to conduct a hearing to determine whether the contravention has occurred and to notify the Minister of the adjudicator’s determination.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-35.html"
+  },
+  {
+    "id": "C-38.8-s36",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "36",
+    "marginal_note": "Hearing by adjudicator",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "36\n(1) Where an adjudicator receives from the Minister a copy of a notice to appear under paragraph 34(b) or 35(2)(c), the adjudicator shall conduct a hearing on a date to be fixed by the adjudicator at the request of the person on whom the notice was served, on two days notice being given to the adjudicator, which hearing date may not\n(a) in the case of a notice served under paragraph 34(a), be less than thirty days, or more than forty-five days, after the day of service of the notice; or\n(b) in the case of a notice served under paragraph 35(2)(b), be less than three days, or more than forty-five days, after the day of service of the notice.\n(2) [Change of hearing date] Where the adjudicator is unable to conduct a hearing on the date referred to in subsection (1), the adjudicator shall forthwith notify the person and fix, for the purpose of holding the hearing, the earliest possible date to which the adjudicator and the person agree.\n(3) [Proceedings on default] Where an adjudicator has received a copy of a notice to appear referred to in subsection (1) and where the person on whom the notice is served has not requested a date for a hearing within forty-five days after the notice was served on that person, or where the person, having requested a hearing, fails to appear for the hearing, the adjudicator shall proceed to make a determination in the absence of the person.\n(4) [Time and place] An adjudicator may, subject to the regulations, determine the time and place of any hearing or other proceeding under this Part.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-36.html"
+  },
+  {
+    "id": "C-38.8-s37",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "37",
+    "marginal_note": "Notice to appear",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "37 A notice to appear served on a person under paragraph 34(a) or 35(2)(b) shall\n(a) specify the designated regulation that the Minister believes the person has contravened;\n(b) state the grounds on which the Minister believes the contravention has occurred;\n(c) state that the matter has been referred to an adjudicator for a hearing to be conducted on a date within the applicable period described in paragraph 36(1)(a) or (b); and\n(d) set out such other information as is prescribed.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-37.html"
+  },
+  {
+    "id": "C-38.8-s38",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "38",
+    "marginal_note": "Proof of service",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "38 Proof of service of any notice, order or interim order under this Part shall be given in the prescribed manner.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-38.html"
+  },
+  {
+    "id": "C-38.8-s39",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "39",
+    "marginal_note": "Powers of adjudicator",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "39 For the purposes of this Act, an adjudicator has and may exercise the powers of a person appointed as a commissioner under Part I of the Inquiries Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-39.html"
+  },
+  {
+    "id": "C-38.8-s40",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "40",
+    "marginal_note": "Hearing procedure",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "40 An adjudicator shall deal with all matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-40.html"
+  },
+  {
+    "id": "C-38.8-s41",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "41",
+    "marginal_note": "Determination by adjudicator",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "41\n(1) An adjudicator shall, after the conclusion of a hearing referred to in subsection 36(1) or a proceeding referred to in subsection 36(3), within the prescribed time, make a determination that the person who is the subject of the hearing or proceeding contravened or did not contravene the designated regulation.\n(2) [Notice of determination] Where an adjudicator has made a determination under subsection (1), the adjudicator shall\n(a) forthwith notify the person and the Minister of the adjudicator’s determination and the reasons; and\n(b) where the adjudicator has determined that the person has contravened the designated regulation, notify the person of the opportunity to make representations to the Minister in writing in accordance with the regulations and within the prescribed time.\n(3) [Ministerial orders] Where an adjudicator has made a determination referred to in paragraph (2)(b) and the Minister has considered the determination and any representations referred to in that paragraph, the Minister shall forthwith make an order\n(a) prohibiting the person from doing anything that they would, if they were in compliance with the designated regulation, be permitted to do, or\n(b) subjecting the doing of anything under the designated regulation by the person to the terms and conditions specified in the order,\nand may, for that purpose, suspend, cancel or amend any licence, permit or authorization issued or granted to the person under the regulations or take any other measures set out in the regulations.\n(4) [Ministerial orders] An order made under subsection (3) shall be served on the person to whom it is directed in the prescribed manner.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-41.html"
+  },
+  {
+    "id": "C-38.8-s42",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "42",
+    "marginal_note": "Effect of order",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "42\n(1) An interim order made under subsection 35(1) and an order made under subsection 41(3) have effect from the time that they are served on the person to whom they are directed.\n(2) [Cessation of effect] An interim order that was made in respect of a person believed to have contravened a designated regulation ceases to have effect\n(a) where the Minister makes an order under subsection 41(3), at the time the order is served on the person; and\n(b) where an adjudicator has determined that the person did not contravene the designated regulation, at the time the adjudicator makes the determination.\n(3) [Application to revoke order] A person in respect of whom an order was made under subsection 41(3) may make an application in writing to the Minister in accordance with the regulations to revoke the order.\n(4) [Revocation of order] The Minister may, in the prescribed circumstances, revoke, in whole or in part, any order made under subsection 41(3).",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-42.html"
+  },
+  {
+    "id": "C-38.8-s43",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "43",
+    "marginal_note": "Offence for contravention of order",
+    "part": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "division": "",
+    "heading": "PART V - Administrative Orders for Contraventions of Designated Regulations",
+    "text": "43 Every person commits an offence who contravenes an order or an interim order made under this Part.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-43.html"
+  },
+  {
+    "id": "C-38.8-s44",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "44",
+    "marginal_note": "Designation of analysts",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Analysis",
+    "text": "44 The Minister may designate, in accordance with the regulations made pursuant to paragraph 55(1)(o), any person as an analyst for the purposes of this Act and the regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-44.html"
+  },
+  {
+    "id": "C-38.8-s45",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "45",
+    "marginal_note": "Analysis",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Analysis",
+    "text": "45\n(1) A peace officer, inspector or prescribed person may submit to an analyst for analysis or examination any substance or sample of it taken by the peace officer, inspector or prescribed person.\n(2) [Report] An analyst who has made an analysis or examination under subsection (1) may prepare a certificate or report stating that the analyst has analysed or examined a substance or a sample thereof and setting out the results of the analysis or examination.",
+    "history": "1996, c. 19, s. 45; 2017, c. 7, s. 29",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-45.html"
+  },
+  {
+    "id": "C-38.8-s45.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "45.1",
+    "marginal_note": "Provision of information",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Ministerial Orders",
+    "text": "45.1 The Minister may, by order, require a person who is authorized under this Act to conduct activities in relation to controlled substances or precursors or a person who imports designated devices to provide the Minister, in the time and manner that the Minister specifies, with any information respecting those activities that the Minister considers necessary\n(a) to verify compliance or prevent non-compliance with the provisions of this Act or the regulations; or\n(b) to address an issue of public health or safety.",
+    "history": "2017, c. 7, s. 30",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 45.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-45.1.html"
+  },
+  {
+    "id": "C-38.8-s45.2",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "45.2",
+    "marginal_note": "Measures",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Ministerial Orders",
+    "text": "45.2 The Minister may, by order, require a person who is authorized under this Act to conduct activities in relation to controlled substances or precursors to take measures, in the time and manner that the Minister specifies, to prevent non-compliance with the provisions of this Act or the regulations or, if the Minister has reasonable grounds to believe that there is such non-compliance, to remedy it.",
+    "history": "2017, c. 7, s. 30",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 45.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-45.2.html"
+  },
+  {
+    "id": "C-38.8-s45.3",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "45.3",
+    "marginal_note": "Review officer",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Ministerial Orders",
+    "text": "45.3 The Minister may designate any qualified individual or class of qualified individuals as review officers for the purpose of reviewing orders under section 45.4.",
+    "history": "2017, c. 7, s. 30",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 45.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-45.3.html"
+  },
+  {
+    "id": "C-38.8-s45.4",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "45.4",
+    "marginal_note": "Request for review",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Ministerial Orders",
+    "text": "45.4\n(1) Subject to any other provision of this section, an order that is made under section 45.1 or 45.2 shall be reviewed on the written request of the person who was ordered to provide information or to take measures — but only on grounds that involve questions of fact alone or questions of mixed law and fact — by a review officer other than the individual who made the order.\n(2) [Contents of and time for making request] The request shall state the grounds for review and set out the evidence — including evidence that was not considered by the individual who made the order — that supports those grounds and the decision that is sought. It shall be provided to the Minister within seven days after the day on which the order was provided.\n(3) [No authority to review] The review is not to be done if the request does not comply with subsection (2) or is frivolous, vexatious or not made in good faith.\n(4) [Reasons for refusal] The person who made the request shall, without delay, be notified in writing of the reasons for not doing the review.\n(5) [Review initiated by review officer] A review officer — other than the individual who made the order — may review an order, whether or not a request is made under subsection (1).\n(6) [Order in effect] An order continues to apply during a review unless the review officer decides otherwise.\n(7) [Completion of review] A review officer shall complete the review no later than 30 days after the day on which the request is provided to the Minister.\n(8) [Extension of period for review] The review officer may extend the review period by no more than 30 days if they are of the opinion that more time is required to complete the review. They may extend the review period more than once.\n(9) [Reasons for extension] If the review period is extended, the person who made the request shall, without delay, be notified in writing of the reasons for extending it.\n(10) [Decision on completion of review] On completion of a review, the review officer shall confirm, amend, terminate or cancel the order.\n(11) [Written notice] The person who made the request or, if there is no request, the person who was ordered to provide information or to take measures shall, without delay, be notified in writing of the reasons for the review officer’s decision under subsection (10).\n(12) [Effect of amendment] An order that is amended is subject to review under this section.",
+    "history": "2017, c. 7, s. 30",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 45.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-45.4.html"
+  },
+  {
+    "id": "C-38.8-s45.5",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "45.5",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Ministerial Orders",
+    "text": "45.5 The Statutory Instruments Act does not apply in respect of an order made under section 45.1 or 45.2.",
+    "history": "2017, c. 7, s. 30",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 45.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-45.5.html"
+  },
+  {
+    "id": "C-38.8-s46",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "46",
+    "marginal_note": "Penalty",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Offence and Punishment",
+    "text": "46 Every person who contravenes a provision of this Act for which punishment is not otherwise provided, a provision of a regulation or an order made under section 45.1 or 45.2\n(a) is guilty of an indictable offence and liable to a fine of not more than $5,000,000 or to imprisonment for a term not exceeding three years, or to both; or\n(b) is guilty of an offence punishable on summary conviction and liable, for a first offence, to a fine of not more than $250,000 or imprisonment for a term of not more than six months, or to both, and, for any subsequent offence, to a fine of not more than $500,000 or imprisonment for a term of not more than 18 months, or to both.",
+    "history": "1996, c. 19, s. 46; 2017, c. 7, s. 33; 2018, c. 16, s. 200",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-46.html"
+  },
+  {
+    "id": "C-38.8-s46.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "46.1",
+    "marginal_note": "Offence of making false or deceptive statements",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "46.1 No person shall knowingly make, or participate in, assent to or acquiesce in the making of, a false or misleading statement in any book, record, return or other document however recorded, required to be maintained, made or furnished under this Act or the regulations.",
+    "history": "2017, c. 7, s. 34",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 46.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-46.1.html"
+  },
+  {
+    "id": "C-38.8-s46.2",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "46.2",
+    "marginal_note": "Compliance with terms and conditions",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "46.2 The holder of a licence, permit, authorization or exemption shall comply with its terms and conditions.",
+    "history": "2017, c. 7, s. 34",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 46.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-46.2.html"
+  },
+  {
+    "id": "C-38.8-s46.3",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "46.3",
+    "marginal_note": "Importation of designated device",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "46.3\n(1) No person shall import into Canada a designated device unless they register the importation with the Minister.\n(2) [Information for registration] The following information shall be submitted to the Minister for the purpose of registering the importation of a designated device :\n(a) the name of the person importing the designated device or, if the person is a corporation, the corporate name and any other name registered with a province, under which the person carries out its activities or identifies itself;\n(b) the person’s address or, if the person is a corporation, the address of its primary place of business in Canada;\n(c) a description of the designated device, including the model number, serial number, and the brand name or trademark associated with it, if any;\n(d) the address where the designated device will be delivered as well as the street address of the premises where it will be used by the person importing it;\n(e) the name of the customs office where the importation is anticipated; and\n(f) the anticipated date of importation.\n(3) [Registration] After the Minister receives the information, the Minister shall register the importation and provide proof of the registration to the person importing the designated device.\n(4) [Proof of registration] The person importing the designated device shall provide the proof of the registration of its importation to the customs office at the time specified by the regulations or, if no time is specified by the regulations, at the time of importation.\n(5) [Refusal or cancellation] The Minister may refuse to register or cancel the registration of the importation of a designated device if the Minister believes on reasonable grounds that false or misleading information was provided, or it is necessary to do so to protect public health or safety or for any other prescribed reason.\n(6) [Disclosure of information — designated device] The Minister is authorized to disclose to the Canada Border Services Agency or an officer, as defined in section 2(1) of the Customs Act, any information submitted under subsection (2) for the purpose of verifying compliance with the provisions of this Act or the regulations.\n(7) [Disclosure of information to police force] The Minister is authorized to disclose any information submitted under subsection (2) to a Canadian police force or a member of a Canadian police force who requests the information in the course of an investigation under this Act.",
+    "history": "2017, c. 7, s. 34",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 46.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-46.3.html"
+  },
+  {
+    "id": "C-38.8-s47",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "47",
+    "marginal_note": "Time limit",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "47\n(1) No summary conviction proceedings in respect of an offence under subsection 4(2) or 32(2) or the regulations or in respect of a contravention of an order made under section 45.1 or 45.2 shall be commenced after the expiry of one year after the time when the subject matter of the proceedings arose.\n(2) [Venue] Proceedings in respect of a contravention of any provision of this Act or the regulations or of an order made under section 45.1 or 45.2 may be held in the place where the offence was committed or where the subject matter of the proceedings arose or in any place where the accused is apprehended or happens to be located.",
+    "history": "1996, c. 19, s. 47; 2017, c. 7, s. 37",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-47.html"
+  },
+  {
+    "id": "C-38.8-s48",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "48",
+    "marginal_note": "Burden of proving exception, etc.",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "48\n(1) No exception, exemption, excuse or qualification prescribed by law is required to be set out or negatived, as the case may be, in an information or indictment for an offence under this Act or the regulations or under section 463, 464 or 465 of the Criminal Code in respect of such an offence.\n(2) [Burden of proving exception, etc.] In any prosecution under this Act, the prosecutor is not required, except by way of rebuttal, to prove that a certificate, licence, permit or other qualification does not operate in favour of the accused, whether or not the qualification is set out in the information or indictment.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-48.html"
+  },
+  {
+    "id": "C-38.8-s49",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "49",
+    "marginal_note": "Copies of documents",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "49\n(1) A copy of any document filed with a department, ministry, agency, municipality or other body established by or pursuant to a law of a province, or of any statement containing information from the records kept by any such department, ministry, agency, municipality or body, purporting to be certified by any official having custody of that document or those records, is admissible in evidence in any prosecution for an offence referred to in subsection 48(1) and, in the absence of evidence to the contrary, is proof of the facts contained in that document or statement, without proof of the signature or official character of the person purporting to have certified it.\n(2) [Authentication] For the purposes of subsection (1), an engraved, lithographed, photocopied, photographed, printed or otherwise electronically or mechanically reproduced facsimile signature of an official referred to in that subsection is sufficient authentication of any copy referred to in that subsection.\n(3) [Evidence inadmissible under this section] Nothing in subsection (1) renders admissible in evidence in any legal proceeding such part of any record as is proved to be a record made in the course of an investigation or inquiry.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-49.html"
+  },
+  {
+    "id": "C-38.8-s50",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "50",
+    "marginal_note": "Certificate issued under regulations",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "50\n(1) Subject to subsection (2), any certificate or other document issued under regulations made under paragraph 55(2)(c) or (2.1)(c) is admissible in evidence in a preliminary inquiry, trial or other proceeding under this or any other Act of Parliament and, in the absence of evidence to the contrary, is proof that the certificate or other document was validly issued and of the facts contained in it, without proof of the signature or official character of the person purporting to have certified it.\n(2) [Certificate issued pursuant to regulations] The defence may, with leave of the court, require that the person who issued the certificate or other document\n(a) produce an affidavit or solemn declaration attesting to any of the matters deemed to be proved under subsection (1); or\n(b) appear before the court for examination or cross-examination in respect of the issuance of the certificate or other document.",
+    "history": "1996, c. 19, s. 50; 2018, c. 16, s. 201",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-50.html"
+  },
+  {
+    "id": "C-38.8-s51",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "51",
+    "marginal_note": "Certificate or report of analyst",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "51\n(1) A certificate or report prepared by an analyst under subsection 45(2) is admissible in evidence in any prosecution for an offence under this Act or any other Act of Parliament and, in the absence of evidence to the contrary, is proof of the statements set out in the certificate or report, without proof of the signature or official character of the person appearing to have signed it.\n(2) [Attendance of analyst] The party against whom a certificate or report of an analyst is produced under subsection (1) may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.\n(3) [Repealed, 2017, c. 7, s. 38]",
+    "history": "1996, c. 19, s. 51; 2017, c. 7, s. 38",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-51.html"
+  },
+  {
+    "id": "C-38.8-s52",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "52",
+    "marginal_note": "Proof of notice",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "52\n(1) For the purposes of this Act and the regulations, the giving of any notice, whether orally or in writing, or the service of any document may be proved by the oral evidence of, or by the affidavit or solemn declaration of, the person claiming to have given that notice or served that document.\n(2) [Proof of notice] Notwithstanding subsection (1), the court may require the affiant or declarant to appear before it for examination or cross-examination in respect of the giving of notice or proof of service.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-52.html"
+  },
+  {
+    "id": "C-38.8-s53",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "53",
+    "marginal_note": "Continuity of possession",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "53\n(1) In any proceeding under this Act or the regulations, continuity of possession of any exhibit tendered as evidence in that proceeding may be proved by the testimony of, or the affidavit or solemn declaration of, the person claiming to have had it in their possession.\n(2) [Alternative method of proof] Where an affidavit or solemn declaration is offered in proof of continuity of possession under subsection (1), the court may require the affiant or declarant to appear before it for examination or cross-examination in respect of the issue of continuity of possession.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-53.html"
+  },
+  {
+    "id": "C-38.8-s54",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "54",
+    "marginal_note": "Copies of records, books or documents",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Evidence and Procedure",
+    "text": "54 Where any record, book, electronic data or other document is examined or seized under this Act or the regulations, the Minister, or the officer by whom the record, book, electronic data or other document is examined or seized, may make or cause to be made one or more copies thereof, and a copy of any such record, book, electronic data or other document purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and, in the absence of evidence to the contrary, has the same probative force as the original record, book, electronic data or other document would have had if it had been proved in the ordinary way.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-54.html"
+  },
+  {
+    "id": "C-38.8-s54.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "54.1",
+    "marginal_note": "Advice of experts",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Technical Assistance",
+    "text": "54.1 The Minister may engage the services of persons having technical or specialized knowledge to advise the Minister in respect of his or her powers, duties or functions under this Act and, with the approval of the Treasury Board, fix their remuneration.",
+    "history": "2018, c. 16, s. 202",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 54.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-54.1.html"
+  },
+  {
+    "id": "C-38.8-s55",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "55",
+    "marginal_note": "Regulations",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "55\n(1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including the regulation of the medical, scientific and industrial applications and distribution of controlled substances and precursors and the enforcement of this Act, as well as the regulation of designated devices and, without restricting the generality of the foregoing, may make regulations\n(a) governing, controlling, limiting, authorizing the importation into Canada, exportation from Canada, production, packaging, sending, transportation, delivery, sale, provision, administration, possession or obtaining of or other dealing in any controlled substances or precursor or any class thereof;\n(b) respecting the circumstances in which, the conditions subject to which and the persons or classes of persons by whom any controlled substances or precursor or any class thereof may be imported into Canada, exported from Canada, produced, packaged, sent, transported, delivered, sold, provided, administered, possessed, obtained or otherwise dealt in, as well as the means by which and the persons or classes of persons by whom such activities may be authorized;\n(c) respecting the issuance, suspension, cancellation, duration and terms and conditions of any licence or authorization or class of licences or authorizations for any dealing in any substance included in Schedule I, II, III, IV, V or VI or any class of those substances, including the importation into Canada, exportation from Canada, production, packaging, sale, provision, administration, possession, transportation, sending or delivery of the substance or class of substances;\n(d) respecting the issuance, suspension, cancellation, duration and terms and conditions of any permit for the importation into Canada, exportation from Canada or production of a substance included in Schedule I, II, III, IV, V or VI or any class of those substances as well as the amount of those substances or any class of those substances that may be imported, exported or produced under such a permit;\n(d.1) authorizing the Minister to impose terms and conditions on any licence, authorization or permit, including existing licences, authorizations or permits, and to amend those terms and conditions;\n(e) prescribing the fees payable on application for any of the licences or permits;\n(f) respecting the method of production, preservation, testing, packaging or storage of any controlled substance or precursor or any class thereof;\n(g) respecting the premises, processes or conditions for the production or sale of any controlled substance or any class thereof, and deeming such premises, processes or conditions to be or not to be suitable for the purposes of the regulations;\n(h) respecting the qualifications of persons who are engaged in the production, preservation, testing, packaging, storage, selling, providing or otherwise dealing in any controlled substance or precursor or any class of any controlled substance or precursor and who do so under the supervision of a person licensed or authorized under the regulations to do any such thing;\n(i) prescribing standards of composition, strength, concentration, potency, purity or quality or any other property of any controlled substance or precursor;\n(j) respecting the labelling, packaging, size, dimensions, fill and other specifications of packages used for the importation into Canada, exportation from Canada, sending, transportation, delivery, sale or provision of or other dealing in any substance included in Schedule I, II, III, IV, V or VI or any class thereof;\n(k) respecting the distribution of samples of any substance included in Schedule I, II, III, IV, V or VI or any class thereof;\n(l) controlling and limiting the advertising for sale of any controlled substance or precursor or any class thereof;\n(m) respecting records, reports, electronic data or other documents in respect of controlled substances, precursors or designated devices that are required to be kept and provided by any person or class of persons;\n(n) respecting the qualifications for inspectors and their powers, duties and functions in relation to verifying compliance or preventing non-compliance with the provisions of this Act or the regulations;\n(o) respecting the qualifications for analysts and their powers and duties;\n(p) respecting the detention and disposition of or otherwise dealing with any controlled substance, precursor, designated device, offence-related property or conveyance;\n(q) [Repealed, 2017, c. 7, s. 40]\n(r) respecting the taking of samples of substances under paragraph 31(1)(h);\n(s) respecting the collection, use, retention, disclosure and disposal of information;\n(t) respecting the making, serving, filing and manner of proving service of any notice, order, report or other document required or authorized under this Act or the regulations;\n(u) authorizing the Minister to add to or delete from, by order, a schedule to Part J of the Food and Drug Regulations any item or portion of an item included in Schedule V;\n(v) prescribing forms for the purposes of this Act or the regulations;\n(w) establishing classes or groups of controlled substances, precursors or designated devices;\n(x) respecting the provision of information under section 45.1;\n(y) respecting the measures referred to in section 45.2;\n(y.1) respecting the review of orders under section 45.4;\n(z) exempting, on any terms and conditions that are specified in the regulations, any person or class of persons or any controlled substance, precursor, designated device or any class of controlled substances, precursors or designated devices from the application of all or any of the provisions of this Act or the regulations;\n(z.01) respecting the registration of the importation of any designated device or class of designated devices, including the time that proof of registration must be provided; and\n(z.1) prescribing anything that, by this Act, is to be or may be prescribed.\n(1.1) [Repealed, 2017, c. 7, s. 40]\n(1.2) [Regulations] The Governor in Council may make regulations for carrying out the purposes of section 56.1, including\n(a) defining terms for the purposes of that section;\n(b) [Repealed, 2017, c. 7, s. 40]\n(c) respecting any information to be submitted to the Minister and the manner in which it is to be submitted;\n(d) respecting the circumstances in which an exemption may be granted;\n(e) respecting requirements in relation to an application for an exemption made under subsection 56.1(1); and\n(f) respecting terms and conditions in relation to an exemption granted under subsection 56.1(1).\n(2) [Regulations pertaining to law enforcement] The Governor in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, may make regulations that pertain to investigations and other law enforcement activities conducted under this Act by a member of a police force or of the military police and other persons acting under the direction and control of the member and, without restricting the generality of the foregoing, may make regulations\n(a) authorizing, for the purposes of this subsection,\n(i) the Minister of Public Safety and Emergency Preparedness or the provincial minister responsible for policing in a province, as the case may be, to designate a police force within their jurisdiction, or\n(ii) the Minister of National Defence to designate military police;\n(b) exempting, on any terms and conditions that are specified in the regulations, a member of a police force or of the military police that has been designated under paragraph (a), and other persons acting under the direction and control of the member, from the application of any provision of Part I or the regulations;\n(c) respecting the issuance, suspension, cancellation, duration and terms and conditions of a certificate, other document or, in exigent circumstances, an approval to obtain a certificate or other document, that is issued to a member of a police force or of the military police that has been designated under paragraph (a) for the purpose of exempting the member from the application of any provision of this Act or the regulations;\n(d) respecting the detention, storage and disposition of or other dealing with any controlled substance or precursor;\n(e) respecting records, reports, electronic data or other documents in respect of a controlled substance or precursor that are required to be kept and provided by any person or class of persons; and\n(f) prescribing forms for the purposes of the regulations.\n(2.1) [Regulations pertaining to law enforcement under other Acts] The Governor in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, may, for the purpose of an investigation or other law enforcement activity conducted under another Act of Parliament, make regulations authorizing a member of a police force or of the military police or other person under the direction and control of the member to commit an act or omission — or authorizing a member of a police force or of the military police to direct the commission of an act or omission — that would otherwise constitute an offence under Part I or the regulations and, without restricting the generality of the foregoing, may make regulations\n(a) authorizing, for the purposes of this subsection,\n(i) the Minister of Public Safety and Emergency Preparedness or the provincial minister responsible for policing in a province, as the case may be, to designate a police force within their jurisdiction, or\n(ii) the Minister of National Defence to designate military police;\n(b) exempting, on any terms and conditions that are specified in the regulations, a member of a police force or of the military police that has been designated under paragraph (a), and other persons acting under the direction and control of the member, from the application of any provision of Part I or the regulations;\n(c) respecting the issuance, suspension, cancellation, duration and terms and conditions of a certificate, other document or, in exigent circumstances, an approval to obtain a certificate or other document, that is issued to a member of a police force or of the military police that has been designated under paragraph (a) for the purpose of exempting the member from the application of any provision of Part I or the regulations;\n(d) respecting the detention, storage and disposition of or other dealing with any controlled substance or precursor;\n(e) respecting records, reports, electronic data or other documents in respect of a controlled substance or precursor that are required to be kept and provided by any person or class of persons; and\n(f) prescribing forms for the purposes of the regulations.\n(3) [Incorporation by reference] Any regulations made under this Act incorporating by reference a classification, standard, procedure or other specification may incorporate the classification, standard, procedure or specification as amended from time to time, and, in such a case, the reference shall be read accordingly.",
+    "history": "1996, c. 19, s. 55; 2001, c. 32, s. 55; 2005, c. 10, s. 15; 2015, c. 22, s. 4; 2017, c. 7, s. 40; 2024, c. 17, s. 413",
+    "last_amended": "2024-06-20",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-55.html"
+  },
+  {
+    "id": "C-38.8-s56",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "56",
+    "marginal_note": "Exemption by Minister",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "56\n(1) The Minister may, on any terms and conditions that the Minister considers necessary, exempt from the application of all or any of the provisions of this Act or the regulations any person or class of persons or any controlled substance or precursor or any class of either of them if, in the opinion of the Minister, the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\n(2) [Exception] The Minister is not authorized under subsection (1) to grant an exemption for a medical purpose that would allow activities in relation to a controlled substance or precursor that is obtained in a manner not authorized under this Act to take place at a supervised consumption site.",
+    "history": "1996, c. 19, s. 56; 2015, c. 22, s. 5; 2017, c. 7, s. 41",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-56.html"
+  },
+  {
+    "id": "C-38.8-s56.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "56.1",
+    "marginal_note": "Exemption for medical purpose — supervised consumption site",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "56.1\n(1) For the purpose of allowing certain activities to take place at a supervised consumption site, the Minister may, on any terms and conditions that the Minister considers necessary, exempt the following from the application of all or any of the provisions of this Act or the regulations if, in the opinion of the Minister, the exemption is necessary for a medical purpose:\n(a) any person or class of persons in relation to a controlled substance or precursor that is obtained in a manner not authorized under this Act; or\n(b) any controlled substance or precursor or any class of either of them that is obtained in a manner not authorized under this Act.\n(2) [Application] An application for an exemption under subsection (1) shall include information, submitted in the form and manner determined by the Minister, regarding the intended public health benefits of the site and information, if any, related to\n(a) the impact of the site on crime rates;\n(b) the local conditions indicating a need for the site;\n(c) the administrative structure in place to support the site;\n(d) the resources available to support the maintenance of the site; and\n(e) expressions of community support or opposition.\n(3) [Subsequent application] An application for an exemption under subsection (1) that would allow certain activities to continue to take place at a supervised consumption site shall include any update to the information provided to the Minister since the previous exemption was granted, including any information related to the public health impacts of the activities at the site.\n(4) [Notice] The Minister may give notice, in the form and manner determined by the Minister, of any application for an exemption under subsection (1). The notice shall indicate the period of time — not less than 45 days or more than 90 days — in which members of the public may provide the Minister with comments.\n(5) [Public decision] After making a decision under subsection (1), the Minister shall, in writing, make the decision public and, if the decision is a refusal, include the reasons for it.",
+    "history": "2015, c. 22, s. 5; 2017, c. 7, s. 42",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 56.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-56.1.html"
+  },
+  {
+    "id": "C-38.8-s56.2",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "56.2",
+    "marginal_note": "",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Regulations and Exemptions",
+    "text": "56.2 A person who is responsible for the direct supervision, at a supervised consumption site, of the consumption of controlled substances, may offer a person using the site alternative pharmaceutical therapy before that person consumes a controlled substance that is obtained in a manner not authorized under this Act.",
+    "history": "2017, c. 7, s. 42",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 56.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-56.2.html"
+  },
+  {
+    "id": "C-38.8-s57",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "57",
+    "marginal_note": "Powers, duties and functions of Minister or Minister of Public Safety and Emergency Preparedness",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Miscellaneous",
+    "text": "57 The Minister’s powers, duties or functions under this Act or the regulations — and those of the Minister of Public Safety and Emergency Preparedness under the regulations — may be exercised or performed by any person designated, or any person occupying a position designated, for that purpose by the relevant Minister.",
+    "history": "1996, c. 19, s. 57; 2005, c. 10, s. 16",
+    "last_amended": "2005-04-04",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-57.html"
+  },
+  {
+    "id": "C-38.8-s58",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "58",
+    "marginal_note": "Paramountcy of this Act and the regulations",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Miscellaneous",
+    "text": "58 In the case of any inconsistency or conflict between this Act or the regulations made under it, and the Food and Drugs Act or the regulations made under that Act, this Act and the regulations made under it prevail to the extent of the inconsistency or conflict.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-58.html"
+  },
+  {
+    "id": "C-38.8-s59",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "59",
+    "marginal_note": "",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Miscellaneous",
+    "text": "59 [Repealed, 2017, c. 7, s. 44]",
+    "history": "",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-59.html"
+  },
+  {
+    "id": "C-38.8-s60",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "60",
+    "marginal_note": "Power to amend schedules",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Amendments to Schedules",
+    "text": "60 The Governor in Council may, by order, amend any of Schedules I to IV, VI and IX by adding to them or deleting from them any item or portion of an item, if the Governor in Council considers the amendment to be necessary in the public interest.",
+    "history": "1996, c. 19, s. 60; 2017, c. 7, s. 45; 2018, c. 16, ss. 203, 206",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-60.html"
+  },
+  {
+    "id": "C-38.8-s60.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "60.1",
+    "marginal_note": "Schedule V",
+    "part": "PART VI - General",
+    "division": "",
+    "heading": "Amendments to Schedules",
+    "text": "60.1\n(1) The Minister may, by order, add to Schedule V any item or portion of an item for a period of up to one year, or extend that period by up to another year, if the Minister has reasonable grounds to believe that it\n(a) poses a significant risk to public health or safety; or\n(b) may pose a risk to public health or safety and\n(i) is being imported into Canada with no legitimate purpose, or\n(ii) is being distributed in Canada with no legitimate purpose.\n(2) [Deletions] The Minister may, by order, delete any item or portion of an item from Schedule V.",
+    "history": "2017, c. 7, s. 45",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 60.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-60.1.html"
+  },
+  {
+    "id": "C-38.8-s61",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "61",
+    "marginal_note": "References to prior enactments",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "61 Any reference in a designation by the Minister of Public Safety and Emergency Preparedness under Part VI of the Criminal Code to an offence contrary to the Narcotic Control Act or Part III or IV of the Food and Drugs Act or any conspiracy or attempt to commit or being an accessory after the fact or any counselling in relation to such an offence shall be deemed to be a reference to an offence contrary to section 5 (trafficking), 6 (importing and exporting) or 7 (production) of this Act, as the case may be, or a conspiracy or attempt to commit or being an accessory after the fact or any counselling in relation to such an offence.",
+    "history": "1996, c. 19, s. 61; 2001, c. 32, s. 56; 2005, c. 10, s. 34",
+    "last_amended": "2005-04-04",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-61.html"
+  },
+  {
+    "id": "C-38.8-s62",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "62",
+    "marginal_note": "Sentences for prior offences",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "62\n(1) Subject to subsection (2), where, before the coming into force of this Act, a person has committed an offence under the Narcotic Control Act or Part III or IV of the Food and Drugs Act but a sentence has not been imposed on the person for that offence, a sentence shall be imposed on the person in accordance with this Act.\n(2) [Application of increased punishment] Where any penalty, forfeiture or punishment provided by the Narcotic Control Act or section 31 or Part III or IV of the Food and Drugs Act, as those Acts read immediately before the coming into force of sections 4 to 9 of this Act, is varied by this Act, the lesser penalty, forfeiture or punishment applies in respect of any offence that was committed before the coming into force of those sections.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-62.html"
+  },
+  {
+    "id": "C-38.8-s63",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "63",
+    "marginal_note": "Validation",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "63 Every authorization issued by the Minister under subsection G.06.001(1) or J.01.033(1) of the Food and Drug Regulations or subsection 68(1) of the Narcotic Control Regulations before the coming into force of sections 81 and 94 of this Act is hereby declared to have been validly issued and every such authorization that is in force on the coming into force of sections 81 and 94 of this Act shall continue in force under this Act until it is revoked, as if it were an exemption made under section 56 of this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-63.html"
+  },
+  {
+    "id": "C-38.8-s64 to 93.1",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "64 to 93.1",
+    "marginal_note": "",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "64 to 93.1 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 64 to 93.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-64 to 93.1.html"
+  },
+  {
+    "id": "C-38.8-s93.2 and 93.3",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "93.2 and 93.3",
+    "marginal_note": "",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Conditional Amendments",
+    "text": "93.2 and 93.3 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 93.2 and 93.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-93.2 and 93.3.html"
+  },
+  {
+    "id": "C-38.8-s94",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "94",
+    "marginal_note": "",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Repeal",
+    "text": "94 [Repeal]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-94.html"
+  },
+  {
+    "id": "C-38.8-s*95",
+    "act_code": "C-38.8",
+    "act_short": "CDSA",
+    "act_name": "Controlled Drugs and Substances Act",
+    "section": "*95",
+    "marginal_note": "Coming into force",
+    "part": "PART VII - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*95 This Act or any of its provisions comes into force on a day or days to be fixed by order of the Governor in Council.\n* [Note: Act in force May 14, 1997, see SI/97-47.]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "CDSA, s. *95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-38.8/section-*95.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C-46.json b/data/processed/C-46.json
new file mode 100644
index 0000000000000000000000000000000000000000..aeff10e16192e7e1ad867ae8b43b86e3a235850d
--- /dev/null
+++ b/data/processed/C-46.json
@@ -0,0 +1,27236 @@
+[
+  {
+    "id": "C-46-s1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Criminal Code.",
+    "history": "R.S., c. C-34, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-1.html"
+  },
+  {
+    "id": "C-46-s2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2 In this Act,\nAct includes\n(a) an Act of Parliament,\n(b) an Act of the legislature of the former Province of Canada,\n(c) an Act of the legislature of a province, and\n(d) an Act or ordinance of the legislature of a province, territory or place in force at the time that province, territory or place became a province of Canada; (loi)\nappearance notice means a notice in Form 9 issued by a peace officer; (citation à comparaître)\nassociated personnel means persons who are\n(a) assigned by a government or an intergovernmental organization with the agreement of the competent organ of the United Nations,\n(b) engaged by the Secretary-General of the United Nations, by a specialized agency of the United Nations or by the International Atomic Energy Agency, or\n(c) deployed by a humanitarian non-governmental organization or agency under an agreement with the Secretary-General of the United Nations, by a specialized agency of the United Nations or by the International Atomic Energy Agency,\nto carry out activities in support of the fulfilment of the mandate of a United Nations operation; (personnel associé)\nAttorney General\n(a) with respect to proceedings to which this Act applies, means the Attorney General or Solicitor General of the province in which those proceedings are taken and includes his or her lawful deputy or, if those proceedings are referred to in subsection 2.3(1), the Attorney General of Canada or the Attorney General or Solicitor General of the province in which those proceedings are taken and includes the lawful deputy of any of them,\n(b) means the Attorney General of Canada and includes his or her lawful deputy with respect to\n(i) Yukon, the Northwest Territories and Nunavut, or\n(ii) proceedings commenced at the instance of the Government of Canada and conducted by or on behalf of that Government in respect of an offence under any Act of Parliament — other than this Act or the Canada Elections Act — or any regulation made under such an Act, and\n(c) means the Director of Public Prosecutions appointed under subsection 3(1) of the Director of Public Prosecutions Act with respect to proceedings in relation to an offence under the Canada Elections Act; (procureur général)\naudioconference means any means of telecommunication that allows the judge or justice and any individual to communicate orally in a proceeding; (audioconférence)\nbank-note includes any negotiable instrument\n(a) issued by or on behalf of a person carrying on the business of banking in or out of Canada, and\n(b) issued under the authority of Parliament or under the lawful authority of the government of a state other than Canada,\nintended to be used as money or as the equivalent of money, immediately on issue or at some time subsequent thereto, and includes bank bills and bank post bills; (billet de banque)\nbodily harm means any hurt or injury to a person that interferes with the health or comfort of the person and that is more than merely transient or trifling in nature; (lésions corporelles)\nCanadian Forces means the armed forces of Her Majesty raised by Canada; (Forces canadiennes)\ncattle means neat cattle or an animal of the bovine species by whatever technical or familiar name it is known, and includes any horse, mule, ass, pig, sheep or goat; (bétail)\nclerk of the court includes a person, by whatever name or title he may be designated, who from time to time performs the duties of a clerk of the court; (greffier du tribunal)\ncommon-law partner, in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year; (conjoint de fait)\ncomplainant means the victim of an alleged offence; (plaignant)\ncounsel means a barrister or solicitor, in respect of the matters or things that barristers and solicitors, respectively, are authorized by the law of a province to do or perform in relation to legal proceedings; (avocat)\ncount means a charge in an information or indictment; (chef d’accusation)\ncourt of appeal means, in all provinces, the Court of Appeal. (cour d’appel)\ncourt of criminal jurisdiction means\n(a) a court of general or quarter sessions of the peace, when presided over by a superior court judge,\n(a.1) in the Province of Quebec, the Court of Quebec, the municipal court of Montreal and the municipal court of Quebec,\n(b) a provincial court judge or judge acting under Part XIX, and\n(c) in the Province of Ontario, the Ontario Court of Justice; (cour de juridiction criminelle)\ncriminal organization has the same meaning as in subsection 467.1(1); (organisation criminelle)\ncriminal organization offence means\n(a) an offence under section 467.11, 467.111, 467.12 or 467.13, or a serious offence committed for the benefit of, at the direction of, or in association with, a criminal organization, or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a); (infraction d’organisation criminelle)\nday means the period between six o’clock in the forenoon and nine o’clock in the afternoon of the same day; (jour)\ndocument of title to goods includes a bought and sold note, bill of lading, warrant, certificate or order for the delivery or transfer of goods or any other valuable thing, and any other document used in the ordinary course of business as evidence of the possession or control of goods, authorizing or purporting to authorize, by endorsement or by delivery, the person in possession of the document to transfer or receive any goods thereby represented or therein mentioned or referred to; (titre de marchandises)\ndocument of title to lands includes any writing that is or contains evidence of the title, or any part of the title, to real property or to any interest in real property, and any notarial or registrar’s copy thereof and any duplicate instrument, memorial, certificate or document authorized or required by any law in force in any part of Canada with respect to registration of titles that relates to title to real property or to any interest in real property; (titre de bien-fonds)\ndwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes\n(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passage-way, and\n(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; (maison d’habitation)\nenvironment means the components of the Earth and includes\n(a) air, land and water,\n(b) all layers of the atmosphere,\n(c) all organic and inorganic matter and living organisms, and\n(d) the interacting natural systems that include components referred to in paragraphs (a) to (c); (environnement)\nevery one, person and owner, and similar expressions, include Her Majesty and an organization; (quiconque, individu, personne et propriétaire)\nexplosive substance includes\n(a) anything intended to be used to make an explosive substance,\n(b) anything, or any part thereof, used or intended to be used, or adapted to cause, or to aid in causing an explosion in or with an explosive substance, and\n(c) an incendiary grenade, fire bomb, molotov cocktail or other similar incendiary substance or device and a delaying mechanism or other thing intended for use in connection with such a substance or device; (substance explosive)\nfeeble-minded person[Repealed, 1991, c. 43, s. 9]\nfirearm means a barrelled weapon from which any shot, bullet or other projectile can be discharged and that is capable of causing serious bodily injury or death to a person, and includes any frame or receiver of such a barrelled weapon and anything that can be adapted for use as a firearm; (arme à feu)\ngovernment or public facility means a facility or conveyance, whether permanent or temporary, that is used or occupied in connection with their official duties by representatives of a state, members of a government, members of a legislature, members of the judiciary, or officials or employees of a state or of any other public authority or public entity, or by officials or employees of an intergovernmental organization; (installation gouvernementale ou publique)\nHer Majesty’s Forces means the naval, army and air forces of Her Majesty wherever raised, and includes the Canadian Forces; (forces de Sa Majesté)\nhighway means a road to which the public has the right of access, and includes bridges over which or tunnels through which a road passes; (voie publique ou grande route)\nindictment includes\n(a) information or a count therein,\n(b) a plea, replication or other pleading, and\n(c) any record; (acte d’accusation)\ninternationally protected person means\n(a) a head of state, including any member of a collegial body that performs the functions of a head of state under the constitution of the state concerned, a head of a government or a minister of foreign affairs, whenever that person is in a state other than the state in which he holds that position or office,\n(b) a member of the family of a person described in paragraph (a) who accompanies that person in a state other than the state in which that person holds that position or office,\n(c) a representative or an official of a state or an official or agent of an international organization of an intergovernmental character who, at the time when and at the place where an offence referred to in subsection 7(3) is committed against his person or any property referred to in section 431 that is used by him, is entitled, pursuant to international law, to special protection from any attack on his person, freedom or dignity, or\n(d) a member of the family of a representative, official or agent described in paragraph (c) who forms part of his household, if the representative, official or agent, at the time when and at the place where any offence referred to in subsection 7(3) is committed against the member of his family or any property referred to in section 431 that is used by that member, is entitled, pursuant to international law, to special protection from any attack on his person, freedom or dignity; (personne jouissant d’une protection internationale)\nintimate partner with respect to a person, includes their current or former spouse, common-law partner and dating partner; (partenaire intime)\njustice means a justice of the peace or a provincial court judge, and includes two or more justices where two or more justices are, by law, required to act or, by law, act or have jurisdiction; (juge de paix)\njustice system participant means\n(a) a member of the Senate, of the House of Commons, of a legislative assembly or of a municipal council,\n(b) a person who plays a role in the administration of criminal justice, including\n(i) the Minister of Public Safety and Emergency Preparedness and a Minister responsible for policing in a province,\n(ii) a prosecutor, a lawyer, a member of the Chambre des notaires du Québec and an officer of a court,\n(iii) a judge and a justice,\n(iv) a juror and a person who is summoned as a juror,\n(v) an informant, a prospective witness, a witness under subpoena and a witness who has testified,\n(vi) a peace officer within the meaning of any of paragraphs (b), (c), (d), (e) and (g) of the definition peace officer,\n(vii) a civilian employee of a police force,\n(viii) a person employed in the administration of a court,\n(viii.1) a public officer within the meaning of subsection 25.1(1) and a person acting at the direction of such an officer,\n(ix) an employee of the Canada Revenue Agency who is involved in the investigation of an offence under an Act of Parliament,\n(ix.1) an employee of the Canada Border Services Agency who is involved in the investigation of an offence under an Act of Parliament,\n(x) an employee of a federal or provincial correctional service, a parole supervisor and any other person who is involved in the administration of a sentence under the supervision of such a correctional service and a person who conducts disciplinary hearings under the Corrections and Conditional Release Act, and\n(xi) an employee and a member of the Parole Board of Canada and of a provincial parole board, and\n(c) a person who plays a role in respect of proceedings involving\n(i) security information,\n(ii) criminal intelligence information,\n(iii) information that would endanger the safety of any person if it were disclosed,\n(iv) information that is obtained in confidence from a source in Canada, the government of a foreign state, an international organization of states or an institution of such a government or international organization, or\n(v) potentially injurious information or sensitive information as those terms are defined in section 38 of the Canada Evidence Act; (personne associée au système judiciaire)\nmagistrate[Repealed, R.S., 1985, c. 27 (1st Supp.), s. 2]\nmental disorder means a disease of the mind; (troubles mentaux)\nmilitary shall be construed as relating to all or any of the Canadian Forces; (militaire)\nmilitary law includes all laws, regulations or orders relating to the Canadian Forces; (loi militaire)\nmotor vehicle means a vehicle that is drawn, propelled or driven by any means other than muscular power, but does not include railway equipment; (véhicule à moteur)\nmunicipality includes the corporation of a city, town, village, county, township, parish or other territorial or local division of a province, the inhabitants of which are incorporated or are entitled to hold property collectively for a public purpose; (municipalité)\nnewly-born child means a person under the age of one year; (enfant nouveau-né ou nouveau-né)\nnight means the period between nine o’clock in the afternoon and six o’clock in the forenoon of the following day; (nuit)\nnuclear facility means\n(a) any nuclear reactor, including a reactor installed on a vessel, vehicle, aircraft or space object for use as an energy source in order to propel the vessel, vehicle, aircraft or space object or for any other purpose, and\n(b) any plant or conveyance used for the production, storage, processing or transport of nuclear material or radioactive material; (installation nucléaire)\nnuclear material means\n(a) plutonium, except plutonium with an isotopic concentration of plutonium-238 that is greater than 80%,\n(b) uranium-233,\n(c) uranium containing uranium-233 or uranium-235 or both in an amount such that the abundance ratio of the sum of those isotopes to the isotope uranium-238 is greater than 0.72%,\n(d) uranium with an isotopic concentration equal to that occurring in nature, except uranium in the form of ore or ore-residue, and\n(e) any substance containing any material described in paragraphs (a) to (d); (matière nucléaire)\noffence-related property means any property, within or outside Canada,\n(a) by means or in respect of which an indictable offence under this Act or the Corruption of Foreign Public Officials Act is committed,\n(b) that is used in any manner in connection with the commission of such an offence, or\n(c) that is intended to be used for committing such an offence; (bien infractionnel)\noffender means a person who has been determined by a court to be guilty of an offence, whether on acceptance of a plea of guilty or on a finding of guilt; (contrevenant)\noffensive weapon has the same meaning as weapon; (arme offensive)\norganization means\n(a) a public body, body corporate, society, company, firm, partnership, trade union or municipality, or\n(b) an association of persons that\n(i) is created for a common purpose,\n(ii) has an operational structure, and\n(iii) holds itself out to the public as an association of persons; (organisation)\npeace officer includes\n(a) a mayor, warden, reeve, sheriff, deputy sheriff, sheriff’s officer and justice of the peace,\n(b) a member of the Correctional Service of Canada who is designated as a peace officer pursuant to Part I of the Corrections and Conditional Release Act, and a warden, deputy warden, instructor, keeper, jailer, guard and any other officer or permanent employee of a prison other than a penitentiary as defined in Part I of the Corrections and Conditional Release Act,\n(c) a police officer, police constable, bailiff, constable, or other person employed for the preservation and maintenance of the public peace or for the service or execution of civil process,\n(c.1) a designated officer as defined in section 2 of the Integrated Cross-border Law Enforcement Operations Act, when\n(i) participating in an integrated cross-border operation, as defined in section 2 of that Act, or\n(ii) engaging in an activity incidental to such an operation, including travel for the purpose of participating in the operation and appearances in court arising from the operation,\n(d) an officer within the meaning of the Customs Act, the Excise Act or the Excise Act, 2001, or a person having the powers of such an officer, when performing any duty in the administration of any of those Acts,\n(d.1) an officer authorized under subsection 138(1) of the Immigration and Refugee Protection Act,\n(e) a person designated as a fishery guardian under the Fisheries Act when performing any duties or functions under that Act and a person designated as a fishery officer under the Fisheries Act when performing any duties or functions under that Act or the Coastal Fisheries Protection Act,\n(f) the pilot in command of an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft registered in Canada under those regulations,\nwhile the aircraft is in flight, and\n(g) officers and non-commissioned members of the Canadian Forces who are\n(i) appointed for the purposes of section 156 of the National Defence Act, or\n(ii) employed on duties that the Governor in Council, in regulations made under the National Defence Act for the purposes of this paragraph, has prescribed to be of such a kind as to necessitate that the officers and non-commissioned members performing them have the powers of peace officers; (agent de la paix)\nprison includes a penitentiary, common jail, public or reformatory prison, lock-up, guard-room or other place in which persons who are charged with or convicted of offences are usually kept in custody; (prison)\nproperty includes\n(a) real and personal property of every description and deeds and instruments relating to or evidencing the title or right to property, or giving a right to recover or receive money or goods,\n(b) property originally in the possession or under the control of any person, and any property into or for which it has been converted or exchanged and anything acquired at any time by the conversion or exchange, and\n(c) any postal card, postage stamp or other stamp issued or prepared for issue under the authority of Parliament or the legislature of a province for the payment to the Crown or a corporate body of any fee, rate or duty, whether or not it is in the possession of the Crown or of any person; (biens ou propriété)\nprosecutor means the Attorney General or, where the Attorney General does not intervene, means the person who institutes proceedings to which this Act applies, and includes counsel acting on behalf of either of them; (poursuivant)\nprovincial court judge means a person appointed or authorized to act by or pursuant to an Act of the legislature of a province, by whatever title that person may be designated, who has the power and authority of two or more justices of the peace and includes the lawful deputy of that person; (juge de la cour provinciale)\npublic department means a department of the Government of Canada or a branch thereof or a board, commission, corporation or other body that is an agent of Her Majesty in right of Canada; (ministère public)\npublic officer includes\n(a) an officer of customs or excise,\n(b) an officer of the Canadian Forces,\n(c) an officer of the Royal Canadian Mounted Police, and\n(d) any officer while the officer is engaged in enforcing the laws of Canada relating to revenue, customs, excise, trade or navigation; (fonctionnaire public)\npublic stores includes any personal property that is under the care, supervision, administration or control of a public department or of any person in the service of a public department; (approvisionnements publics)\nradioactive material means any material that emits one or more types of ionizing radiation, such as alpha or beta particles, neutrons and gamma rays, and that is capable of, owing to its radiological or fissile properties, causing death, serious bodily harm or substantial damage to property or the environment; (matière radioactive)\nrailway equipment means\n(a) any machine that is constructed for movement exclusively on lines of railway, whether or not the machine is capable of independent motion, or\n(b) any vehicle that is constructed for movement both on and off lines of railway while the adaptations of that vehicle for movement on lines of railway are in use; (matériel ferroviaire)\nrecognizance means a recognizance in Form 32 entered into before a judge or justice; (engagement)\nrelease order means an order in Form 11 made by a judge as defined in section 493 or a justice; (ordonnance de mise en liberté)\nrepresentative, in respect of an organization, means a director, partner, employee, member, agent or contractor of the organization; (agent)\nsenior officer means a representative who plays an important role in the establishment of an organization’s policies or is responsible for managing an important aspect of the organization’s activities and, in the case of a body corporate, includes a director, its chief executive officer and its chief financial officer; (cadre supérieur)\nserious offence has the same meaning as in subsection 467.1(1); (infraction grave)\nsteal means to commit theft; (voler)\nstreet racing[Repealed, 2018, c. 21, s. 12]\nsummons means, unless a contrary intention appears, a summons in Form 6 issued by a judge or justice or by the chairperson of a Review Board as defined in subsection 672.1(1); (sommation)\nsuperior court of criminal jurisdiction means\n(a) in the Province of Ontario, the Court of Appeal or the Superior Court of Justice,\n(b) in the Province of Quebec, the Superior Court,\n(c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Court of Appeal or the Supreme Court,\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Appeal or the Court of Queen’s Bench,\n(e) in the Province of Newfoundland and Labrador, Yukon and the Northwest Territories, the Supreme Court, and\n(f) in Nunavut, the Nunavut Court of Justice; (cour supérieure de juridiction criminelle)\n(g) and (h) [Repealed, 2015, c. 3, s. 44]\nterritorial division includes any province, county, union of counties, township, city, town, parish or other judicial division or place to which the context applies; (circonscription territoriale)\nterrorism offence means\n(a) an offence under any of sections 83.02 to 83.04 or 83.18 to 83.23,\n(b) an indictable offence under this or any other Act of Parliament committed for the benefit of, at the direction of or in association with a terrorist group,\n(c) an indictable offence under this or any other Act of Parliament where the act or omission constituting the offence also constitutes a terrorist activity, or\n(d) a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a), (b) or (c); (infraction de terrorisme)\nterrorist activity has the same meaning as in subsection 83.01(1); (activité terroriste)\nterrorist group has the same meaning as in subsection 83.01(1); (groupe terroriste)\ntestamentary instrument includes any will, codicil or other testamentary writing or appointment, during the life of the testator whose testamentary disposition it purports to be and after his death, whether it relates to real or personal property or to both; (acte testamentaire)\ntrustee means a person who is declared by any Act to be a trustee or is, by the law of a province, a trustee, and, without restricting the generality of the foregoing, includes a trustee on an express trust created by deed, will or instrument in writing, or by parol; (fiduciaire)\nundertaking means, unless a contrary intention appears, an undertaking in Form 10 given to a peace officer; (promesse)\nunfit to stand trial means unable on account of mental disorder to conduct a defence at any stage of the proceedings before a verdict is rendered or to instruct counsel to do so, and, in particular, unable on account of mental disorder to\n(a) understand the nature or object of the proceedings,\n(b) understand the possible consequences of the proceedings, or\n(c) communicate with counsel; (inaptitude à subir son procès)\nUnited Nations operation means an operation that is established by the competent organ of the United Nations in accordance with the Charter of the United Nations and is conducted under United Nations authority and control, if the operation is for the purpose of maintaining or restoring international peace and security or if the Security Council or the General Assembly of the United Nations has declared, for the purposes of the Convention on the Safety of United Nations and Associated Personnel, that there exists an exceptional risk to the safety of the personnel participating in the operation. It does not include an operation authorized by the Security Council as an enforcement action under Chapter VII of the Charter of the United Nations in which any of the personnel are engaged as combatants against organized armed forces and to which the law of international armed conflict applies; (opération des Nations Unies)\nUnited Nations personnel means\n(a) persons who are engaged or deployed by the Secretary-General of the United Nations as members of the military, police or civilian components of a United Nations operation, or\n(b) any other officials or experts who are on mission of the United Nations or one of its specialized agencies or the International Atomic Energy Agency and who are present in an official capacity in the area where a United Nations operation is conducted; (personnel des Nations Unies)\nvaluable mineral means a mineral of a value of at least $100 per kilogram, and includes precious metals, diamonds and other gemstones and any rock or ore that contains those minerals; (minéraux précieux)\nvaluable security includes\n(a) an order, exchequer acquittance or other security that entitles or evidences the title of any person\n(i) to a share or interest in a public stock or fund or in any fund of a body corporate, company or society, or\n(ii) to a deposit in a financial institution,\n(b) any debenture, deed, bond, bill, note, warrant, order or other security for money or for payment of money,\n(c) a document of title to lands or goods wherever situated,\n(d) a stamp or writing that secures or evidences title to or an interest in a chattel personal, or that evidences delivery of a chattel personal, and\n(e) a release, receipt, discharge or other instrument evidencing payment of money; (valeur ou effet appréciable)\nvictim means a person against whom an offence has been committed, or is alleged to have been committed, who has suffered, or is alleged to have suffered, physical or emotional harm, property damage or economic loss as the result of the commission or alleged commission of the offence and includes, for the purposes of sections 672.5, 722 and 745.63, a person who has suffered physical or emotional harm, property damage or economic loss as the result of the commission of an offence against any other person. (victime)\nvideoconference means any means of telecommunication that allows the judge, justice or chairperson of a Review Board, as defined in subsection 672.1(1), and any individual to engage in simultaneous visual and oral communication in a proceeding; (vidéoconférence)\nweapon means any thing used, designed to be used or intended for use\n(a) in causing death or injury to any person, or\n(b) for the purpose of threatening or intimidating any person\nand, without restricting the generality of the foregoing, includes a firearm and, for the purposes of sections 88, 267 and 272, any thing used, designed to be used or intended for use in binding or tying up a person against their will; (arme)\nwreck includes the cargo, stores and tackle of a vessel and all parts of a vessel separated from the vessel, and the property of persons who belong to, are on board or have quitted a vessel that is wrecked, stranded or in distress at any place in Canada; (épave)\nwriting includes a document of any kind and any mode in which, and any material on which, words or figures, whether at length or abridged, are written, printed or otherwise expressed, or a map or plan is inscribed. (écrit)",
+    "history": "R.S., 1985, c. C-46, s. 2; R.S., 1985, c. 11 (1st Supp.), s. 2, c. 27 (1st Supp.), ss. 2, 203, c. 31 (1st Supp.), s. 61, c. 1 (2nd Supp.), s. 213, c. 27 (2nd Supp.), s. 10, c. 35 (2nd Supp.), s. 34, c. 32 (4th Supp.), s. 55, c. 40 (4th Supp.), s. 2; 1990, c. 17, s. 7; 1991, c. 1, s. 28, c. 40, s. 1, c. 43, ss. 1, 9; 1992, c. 20, s. 216, c. 51, s. 32; 1993, c. 28, s. 78, c. 34, s. 59; 1994, c. 44, s. 2; 1995, c. 29, ss. 39, 40, c. 39, s. 138; 1997, c. 23, s. 1; 1998, c. 30, s. 14; 1999, c. 3, s. 25, c. 5, s. 1, c. 25, s. 1(Preamble), c. 28, s. 155; 2000, c. 12, s. 91, c. 25, s. 1(F); 2001, c. 32, s. 1, c. 41, ss. 2, 131; 2002, c. 7, s. 137, c. 22, s. 324; 2003, c. 21, s. 1; 2004, c. 3, s. 1; 2005, c. 10, s. 34, c. 38, s. 58, c. 40, ss. 1, 7; 2006, c. 14, s. 1; 2007, c. 13, s. 1; 2012, c.1, s. 160, c. 19, s. 371; 2013, c. 13, s. 2; 2014, c. 17, s. 1, c. 23, s. 2, c. 25, s. 2; 2015, c. 3, s. 44, c. 13, s. 3, c. 20, s. 15; 2018, c. 21, s. 12; 2019, c. 13, s. 140; 2019, c. 25, s. 1; 2022, c. 17, s. 1",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-2.html"
+  },
+  {
+    "id": "C-46-s2.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "2.1",
+    "marginal_note": "Further definitions — firearms",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2.1 In this Act, ammunition, antique firearm, automatic firearm, cartridge magazine, cross-bow, firearm part, handgun, imitation firearm, prohibited ammunition, prohibited device, prohibited firearm, prohibited weapon, replica firearm, restricted firearm and restricted weapon, as well as authorization, licence and registration certificate when used in relation to those words and expressions, have the same meaning as in subsection 84(1).",
+    "history": "2009, c. 22, s. 1; 2023, c. 32, s. 0.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 2.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-2.1.html"
+  },
+  {
+    "id": "C-46-s2.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "2.2",
+    "marginal_note": "Acting on victim’s behalf",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2.2\n(1) For the purposes of sections 606, 672.5, 715.37, 722, 737.1 and 745.63, any of the following individuals may act on the victim’s behalf if the victim is dead or incapable of acting on their own behalf:\n(a) the victim’s spouse, or if the victim is dead, their spouse at the time of death;\n(b) the victim’s common-law partner, or if the victim is dead, their common-law partner at the time of death;\n(c) a relative or dependant of the victim;\n(d) an individual who has in law or fact custody, or is responsible for the care or support, of the victim; and\n(e) an individual who has in law or fact custody, or is responsible for the care or support, of a dependant of the victim.\n(2) [Exception] An individual is not entitled to act on a victim’s behalf if the individual is an accused in relation to the offence or alleged offence that resulted in the victim suffering harm or loss or is an individual who is found guilty of that offence or who is found not criminally responsible on account of mental disorder or unfit to stand trial in respect of that offence.",
+    "history": "2015, c. 13, s. 4; 2018, c. 12, s. 403",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 2.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-2.2.html"
+  },
+  {
+    "id": "C-46-s2.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "2.3",
+    "marginal_note": "Concurrent jurisdiction",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2.3\n(1) The proceedings for the purposes of paragraph (a) of the definition Attorney General in section 2 are\n(a) proceedings in relation to an offence under subsection 7(2.01), (2.3), (2.31), (2.35) or (2.36) or section 57, 58, 83.12, 103, 104, 121.1, 380, 382, 382.1, 391, 400, 424.1, 431.1, 467.11 or 467.111 or in relation to any terrorism offence;\n(b) proceedings in relation to an offence against a member of United Nations personnel or associated personnel under section 235, 236, 266 to 269, 269.1, 271 to 273, 279 or 279.1;\n(c) proceedings in relation to an offence referred to in subsection 7(3.71) or in relation to an offence referred to in paragraph (a) of the definition terrorist activity in subsection 83.01(1) if the act or omission constituting the offence was committed outside Canada and is deemed under any of subsections 7(2), (2.1) to (2.21), (3), (3.1), (3.72) and (3.73) to have been committed in Canada;\n(d) proceedings in relation to an offence if the act or omission constituting the offence is a terrorist activity referred to in paragraph (b) of the definition terrorist activity in subsection 83.01(1) and was committed outside Canada and is deemed by virtue of subsection 7(3.74) or (3.75) to have been committed in Canada;\n(e) a proceeding in relation to an offence under section 811 that arises out of a breach of a recognizance made under section 810.01 or 810.011, if he or she has given consent to the information referred to in those sections; and\n(f) proceedings under section 83.13, 83.14, 83.222, 83.223 or 83.3.\n(2) [For greater certainty — Attorney General of Canada] For greater certainty, the Attorney General of Canada or his or her lawful deputy may, in respect of an offence referred to in subsection (1) or an offence under any Act of Parliament — other than this Act or the Canada Elections Act — or any regulation made under such an Act, exercise all the powers and perform all the duties and functions assigned to the Attorney General by or under this Act, and those powers include the power to commence and to conduct\n(a) a proceeding for conspiring or attempting to commit such an offence or for being an accessory after the fact or counselling a person to be a party to such an offence;\n(b) a proceeding in relation to a criminal organization offence that arises out of conduct that relates, in whole or in part, to any offence for which he or she has the power to commence and to conduct a proceeding;\n(c) a proceeding in relation to an offence referred to in section 354, 355.2, 355.4 or 462.31 that arises out of conduct that relates, in whole or in part, to any offence for which he or she has the power to commence and to conduct a proceeding or out of any act or omission that, if it had occurred in Canada, would have constituted such an offence;\n(d) a proceeding for the breach of any court order made in the course of a proceeding commenced or conducted by him or her;\n(e) a proceeding for the failure to comply with any condition associated with the release of a person by a peace officer or other competent authority — including a condition to appear at a specified time and place — in relation to any offence for which he or she has the power to commence and to conduct a proceeding; and\n(f) any ancillary proceedings in relation to any offence for which he or she has the power to commence and to conduct a proceeding.\n(3) [For greater certainty — Director of Public Prosecutions] For greater certainty, in respect of an offence under the Canada Elections Act, the Director of Public Prosecutions, subject to the Director of Public Prosecutions Act, exercises the powers and performs the duties and functions of the Attorney General of Canada referred to in subsection (2).",
+    "history": "2019, c. 25, s. 2; 2019, c. 25, s. 404; 2020, c. 1, s. 35; 2022, c. 10, s. 295",
+    "last_amended": "2022-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 2.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-2.3.html"
+  },
+  {
+    "id": "C-46-s3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "3",
+    "marginal_note": "Descriptive cross-references",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3 Where, in any provision of this Act, a reference to another provision of this Act or a provision of any other Act is followed by words in parenthesis that are or purport to be descriptive of the subject-matter of the provision referred to, the words in parenthesis form no part of the provision in which they occur but shall be deemed to have been inserted for convenience of reference only.",
+    "history": "1976-77, c. 53, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-3.html"
+  },
+  {
+    "id": "C-46-s3.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "3.1",
+    "marginal_note": "Effect of judicial acts",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "3.1\n(1) Unless otherwise provided or ordered, anything done by a court, justice or judge is effective from the moment it is done, whether or not it is reduced to writing.\n(2) [Clerk of the court] Unless otherwise provided or ordered, if anything is done from the bench by a court, justice or judge and it is reduced to writing, the clerk of the court may sign the writing.",
+    "history": "2002, c. 13, s. 2; 2019, c. 25, s. 3",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 3.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-3.1.html"
+  },
+  {
+    "id": "C-46-s4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "4",
+    "marginal_note": "Postcard a chattel, value",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "4\n(1) For the purposes of this Act, a postal card or stamp referred to in paragraph (c) of the definition property in section 2 shall be deemed to be a chattel and to be equal in value to the amount of the postage, rate or duty expressed on its face.\n(2) [Value of valuable security] For the purposes of this Act, the following rules apply for the purpose of determining the value of a valuable security where value is material:\n(a) where the valuable security is one mentioned in paragraph (a) or (b) of the definition valuable security in section 2, the value is the value of the share, interest, deposit or unpaid money, as the case may be, that is secured by the valuable security;\n(b) where the valuable security is one mentioned in paragraph (c) or (d) of the definition valuable security in section 2, the value is the value of the lands, goods, chattel personal or interest in the chattel personal, as the case may be; and\n(c) where the valuable security is one mentioned in paragraph (e) of the definition valuable security in section 2, the value is the amount of money that has been paid.\n(3) [Possession] For the purposes of this Act,\n(a) a person has anything in possession when he has it in his personal possession or knowingly\n(i) has it in the actual possession or custody of another person, or\n(ii) has it in any place, whether or not that place belongs to or is occupied by him, for the use or benefit of himself or of another person; and\n(b) where one of two or more persons, with the knowledge and consent of the rest, has anything in his custody or possession, it shall be deemed to be in the custody and possession of each and all of them.\n(4) [Expressions taken from other Acts] Where an offence that is dealt with in this Act relates to a subject that is dealt with in another Act, the words and expressions used in this Act with respect to that offence have, subject to this Act, the meaning assigned to them in that other Act.\n(5) [Sexual intercourse] For the purposes of this Act, sexual intercourse is complete on penetration to even the slightest degree, notwithstanding that seed is not emitted.\n(6) [Proof of notifications and service of documents] For the purposes of this Act, the service of any document and the giving or sending of any notice may be proved\n(a) by oral evidence given under oath by, or by the affidavit or solemn declaration of, the person claiming to have served, given or sent it; or\n(b) in the case of a peace officer, by a statement in writing certifying that the document was served or the notice was given or sent by the peace officer, and such a statement is deemed to be a statement made under oath.\n(6.1) [Proof of service in accordance with provincial laws] Despite subsection (6), the service of documents may be proved in accordance with the laws of a province relating to offences created by the laws of that province.\n(7) [Attendance for examination] Despite subsection (6) or (6.1), the court may require the person who appears to have signed an affidavit, a solemn declaration or a statement in accordance with that subsection to appear before it for examination or cross-examination in respect of the issue of proof of service or of the giving or sending of any notice.\n(8) [Means of telecommunication] For greater certainty, for the purposes of this Act, if the elements of an offence contain an explicit or implicit element of communication without specifying the means of communication, the communication may also be made by a means of telecommunication.",
+    "history": "R.S., 1985, c. C-46, s. 4; R.S., 1985, c. 27 (1st Supp.), s. 3; 1994, c. 44, s. 3; 1997, c. 18, s. 2; 2008, c. 18, s. 1; 2014, c. 31, s. 2",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-4.html"
+  },
+  {
+    "id": "C-46-s5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "5",
+    "marginal_note": "Canadian Forces not affected",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "5 Nothing in this Act affects any law relating to the government of the Canadian Forces.",
+    "history": "R.S., c. C-34, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-5.html"
+  },
+  {
+    "id": "C-46-s6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "6",
+    "marginal_note": "Presumption of innocence",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "6\n(1) Where an enactment creates an offence and authorizes a punishment to be imposed in respect of that offence,\n(a) a person shall be deemed not to be guilty of the offence until he is convicted or discharged under section 730 of the offence; and\n(b) a person who is convicted or discharged under section 730 of the offence is not liable to any punishment in respect thereof other than the punishment prescribed by this Act or by the enactment that creates the offence.\n(2) [Offences outside Canada] Subject to this Act or any other Act of Parliament, no person shall be convicted or discharged under section 730 of an offence committed outside Canada.\n(3) [Definition of enactment] In this section, enactment means\n(a) an Act of Parliament, or\n(b) an Act of the legislature of a province that creates an offence to which Part XXVII applies,\nor any regulation made thereunder.",
+    "history": "R.S., 1985, c. C-46, s. 6; R.S., 1985, c. 27 (1st Supp.), s. 4, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-6.html"
+  },
+  {
+    "id": "C-46-s7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "7",
+    "marginal_note": "Offences committed on aircraft",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "7\n(1) Notwithstanding anything in this Act or any other Act, every one who\n(a) on or in respect of an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft registered in Canada under those regulations,\nwhile the aircraft is in flight, or\n(b) on any aircraft, while the aircraft is in flight if the flight terminated in Canada,\ncommits an act or omission in or outside Canada that if committed in Canada would be an offence punishable by indictment shall be deemed to have committed that act or omission in Canada.\n(2) [Idem] Notwithstanding this Act or any other Act, every one who\n(a) on an aircraft, while the aircraft is in flight, commits an act or omission outside Canada that if committed in Canada or on an aircraft registered in Canada under regulations made under the Aeronautics Act would be an offence against section 76 or paragraph 77(a),\n(b) in relation to an aircraft in service, commits an act or omission outside Canada that if committed in Canada would be an offence against any of paragraphs 77(c), (d) or (g),\n(c) in relation to an air navigation facility used in international air navigation, commits an act or omission outside Canada that if committed in Canada would be an offence against paragraph 77(e),\n(d) at or in relation to an airport serving international civil aviation, commits an act or omission outside Canada that if committed in Canada would be an offence against paragraph 77(b) or (f), or\n(e) commits an act or omission outside Canada that if committed in Canada would constitute a conspiracy or an attempt to commit an offence referred to in this subsection, or being an accessory after the fact or counselling in relation to such an offence,\nshall be deemed to have committed that act or omission in Canada if the person is, after the commission thereof, present in Canada.\n(2.01) [Offences in relation to cultural property] Despite anything in this Act or any other Act, a person who commits an act or omission outside Canada that if committed in Canada would constitute an offence under section 322, 341, 344, 380, 430 or 434 in relation to cultural property as defined in Article 1 of the Convention, or a conspiracy or an attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if the person\n(a) is a Canadian citizen;\n(b) is not a citizen of any state and ordinarily resides in Canada; or\n(c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act and is, after the commission of the act or omission, present in Canada.\n(2.02) [Definition of Convention] For the purpose of subsection (2.01), Convention means the Convention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on May 14, 1954. Article 1 of the Convention is set out in the schedule to the Cultural Property Export and Import Act.\n(2.1) [Offences against fixed platforms or international maritime navigation] Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada against or on board a fixed platform attached to the continental shelf of any state or against or on board a ship navigating or scheduled to navigate beyond the territorial sea of any state, that if committed in Canada would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 78.1, shall be deemed to commit that act or omission in Canada if it is committed\n(a) against or on board a fixed platform attached to the continental shelf of Canada;\n(b) against or on board a ship registered or licensed, or for which an identification number has been issued, pursuant to any Act of Parliament;\n(c) by a Canadian citizen;\n(d) by a person who is not a citizen of any state and who ordinarily resides in Canada;\n(e) by a person who is, after the commission of the offence, present in Canada;\n(f) in such a way as to seize, injure or kill, or threaten to injure or kill, a Canadian citizen; or\n(g) in an attempt to compel the Government of Canada to do or refrain from doing any act.\n(2.2) [Offences against fixed platforms or navigation in the internal waters or territorial sea of another state] Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada against or on board a fixed platform not attached to the continental shelf of any state or against or on board a ship not navigating or scheduled to navigate beyond the territorial sea of any state, that if committed in Canada would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 78.1, shall be deemed to commit that act or omission in Canada\n(a) if it is committed as described in any of paragraphs (2.1)(b) to (g); and\n(b) if the offender is found in the territory of a state, other than the state in which the act or omission was committed, that is\n(i) a party to the Convention for the Suppression of Unlawful Acts against the Safety of Maritime Navigation, done at Rome on March 10, 1988, in respect of an offence committed against or on board a ship, or\n(ii) a party to the Protocol for the Suppression of Unlawful Acts against the Safety of Fixed Platforms Located on the Continental Shelf, done at Rome on March 10, 1988, in respect of an offence committed against or on board a fixed platform.\n(2.21) [Nuclear terrorism offence committed outside Canada] Despite anything in this Act or any other Act, everyone who commits an act or omission outside Canada that if committed in Canada would constitute an offence under any of sections 82.3 to 82.6, or a conspiracy or attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, under any Act of Parliament;\n(b) the act or omission is committed on an aircraft that\n(i) is registered in Canada under regulations made under the Aeronautics Act, or\n(ii) is leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under those regulations;\n(c) the person who commits the act or omission is a Canadian citizen; or\n(d) the person who commits the act or omission is, after the commission of the act or omission, present in Canada.\n(2.3) [Space Station — Canadian crew members] Despite anything in this Act or any other Act, a Canadian crew member who, during a space flight, commits an act or omission outside Canada that if committed in Canada would constitute an indictable offence is deemed to have committed that act or omission in Canada, if that act or omission is committed\n(a) on, or in relation to, a flight element of the Space Station; or\n(b) on any means of transportation to or from the Space Station.\n(2.31) [Space Station — crew members of Partner States] Despite anything in this Act or any other Act, a crew member of a Partner State who commits an act or omission outside Canada during a space flight on, or in relation to, a flight element of the Space Station or on any means of transportation to and from the Space Station that if committed in Canada would constitute an indictable offence is deemed to have committed that act or omission in Canada, if that act or omission\n(a) threatens the life or security of a Canadian crew member; or\n(b) is committed on or in relation to, or damages, a flight element provided by Canada.\n(2.32) [Repealed, 2019, c. 25, s. 4]\n(2.33) [Consent of Attorney General of Canada] No proceedings in relation to an offence referred to in subsection (2.3) or (2.31) may be instituted without the consent of the Attorney General of Canada.\n(2.34) [Definitions] The definitions in this subsection apply in this subsection and in subsections (2.3) and (2.31).\nAgreement has the same meaning as in section 2 of the Civil International Space Station Agreement Implementation Act. (Accord)\nCanadian crew member means a crew member of the Space Station who is\n(a) a Canadian citizen; or\n(b) a citizen of a foreign state, other than a Partner State, who is authorized by Canada to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage canadien)\ncrew member of a Partner State means a crew member of the Space Station who is\n(a) a citizen of a Partner State; or\n(b) a citizen of a state, other than Canada or a Partner State, who is authorized by a Partner State to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage d’un État partenaire)\nflight element means a Space Station element provided by Canada or by a Partner State under the Agreement and under any memorandum of understanding or other implementing arrangement entered into to carry out the Agreement. (élément de vol)\nPartner State means a State, other than Canada, who contracted to enter into the Agreement and for which the Agreement has entered into force in accordance with article 25 of the Agreement. (État partenaire)\nspace flight means the period that begins with the launching of a crew member of the Space Station, continues during their stay in orbit and ends with their landing on earth. (vol spatial)\nSpace Station means the civil international Space Station that is a multi-use facility in low-earth orbit, with flight elements and dedicated ground elements provided by, or on behalf of, Canada or the Partner States. (station spatiale)\n(2.35) [Lunar Gateway — Canadian crew members] Despite anything in this Act or any other Act, a Canadian crew member who, during a space flight, commits an act or omission outside Canada that if committed in Canada would constitute an indictable offence is deemed to have committed that act or omission in Canada, if that act or omission is committed\n(a) on, or in relation to, a flight element of the Lunar Gateway;\n(b) on any means of transportation to or from the Lunar Gateway; or\n(c) on the surface of the Moon.\n(2.36) [Lunar Gateway — crew members of Partner States] Despite anything in this Act or any other Act, a crew member of a Partner State who commits an act or omission outside Canada during a space flight on, or in relation to, a flight element of the Lunar Gateway, on any means of transportation to and from the Lunar Gateway or on the surface of the Moon that if committed in Canada would constitute an indictable offence is deemed to have committed that act or omission in Canada, if that act or omission\n(a) threatens the life or security of a Canadian crew member; or\n(b) is committed on or in relation to, or damages, a flight element provided by Canada.\n(2.37) [Consent of Attorney General of Canada] No proceedings in relation to an offence referred to in subsection (2.35) or (2.36) may be instituted without the consent of the Attorney General of Canada.\n(2.38) [Definitions] The definitions in this subsection apply in this subsection and in subsections (2.35) and (2.36).\nAgreement has the same meaning as in section 2 of the Civil Lunar Gateway Agreement Implementation Act. (Accord)\nCanadian crew member means a crew member of the Lunar Gateway who is\n(a) a Canadian citizen; or\n(b) a citizen of a foreign state, other than a Partner State, who is authorized by Canada to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage canadien)\ncrew member of a Partner State means a crew member of the Lunar Gateway who is\n(a) a citizen of a Partner State; or\n(b) a citizen of a state, other than Canada or a Partner State, who is authorized by a Partner State to act as a crew member for a space flight on, or in relation to, a flight element. (membre d’équipage d’un État partenaire)\nflight element means a Lunar Gateway element provided by Canada or by a Partner State under the Agreement and under any memorandum of understanding or implementing arrangement entered into to carry out the Agreement. (élément de vol)\nLunar Gateway means the civil Lunar Gateway that is a multi-use facility in orbit around the Moon, with flight elements and dedicated ground elements provided by, or on behalf of, Canada or the Partner States. (station lunaire Gateway)\nPartner State means a State, other than Canada, that is a Gateway Partner as defined in Article 3.1 of the Agreement. (État partenaire)\nspace flight means a flight that spans the period beginning with the launching of a crew member of the Lunar Gateway, continuing during their stay in orbit around or on the surface of the Moon and ending with their landing on earth. (vol spatial)\n(3) [Offence against internationally protected person] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission against the person of an internationally protected person or against any property referred to in section 431 used by that person that, if committed in Canada, would be an offence against any of sections 235, 236, 266, 267, 268, 269, 269.1, 271, 272, 273, 279, 279.1, 280 to 283, 424 and 431 is deemed to commit that act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, pursuant to any Act of Parliament;\n(b) the act or omission is committed on an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under those regulations;\n(c) the person who commits the act or omission is a Canadian citizen or is, after the act or omission has been committed, present in Canada; or\n(d) the act or omission is against\n(i) a person who enjoys the status of an internationally protected person by virtue of the functions that person performs on behalf of Canada, or\n(ii) a member of the family of a person described in subparagraph (i) who qualifies under paragraph (b) or (d) of the definition internationally protected person in section 2.\n(3.1) [Offence of hostage taking] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that if committed in Canada would be an offence against section 279.1 shall be deemed to commit that act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, pursuant to any Act of Parliament;\n(b) the act or omission is committed on an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under such regulations;\n(c) the person who commits the act or omission\n(i) is a Canadian citizen, or\n(ii) is not a citizen of any state and ordinarily resides in Canada;\n(d) the act or omission is committed with intent to induce Her Majesty in right of Canada or of a province to commit or cause to be committed any act or omission;\n(e) a person taken hostage by the act or omission is a Canadian citizen; or\n(f) the person who commits the act or omission is, after the commission thereof, present in Canada.\n(3.2) to (3.6) [Repealed, 2013, c. 13, s. 3]\n(3.7) [Jurisdiction] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, being an accessory after the fact in relation to an offence against, or any counselling in relation to an offence against, section 269.1 shall be deemed to commit that act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, pursuant to any Act of Parliament;\n(b) the act or omission is committed on an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under those regulations;\n(c) the person who commits the act or omission is a Canadian citizen;\n(d) the complainant is a Canadian citizen; or\n(e) the person who commits the act or omission is, after the commission thereof, present in Canada.\n(3.71) [Offence against United Nations or associated personnel] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission against a member of United Nations personnel or associated personnel or against property referred to in section 431.1 that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 235, 236, 266, 267, 268, 269, 269.1, 271, 272, 273, 279, 279.1, 424.1 or 431.1 is deemed to commit that act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, under an Act of Parliament;\n(b) the act or omission is committed on an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under those regulations;\n(c) the person who commits the act or omission\n(i) is a Canadian citizen, or\n(ii) is not a citizen of any state and ordinarily resides in Canada;\n(d) the person who commits the act or omission is, after the commission of the act or omission, present in Canada;\n(e) the act or omission is committed against a Canadian citizen; or\n(f) the act or omission is committed with intent to compel the Government of Canada or of a province to do or refrain from doing any act.\n(3.72) [Offence involving explosive or other lethal device] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 431.2 is deemed to commit that act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, under any Act of Parliament;\n(b) the act or omission is committed on an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act,\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under those regulations, or\n(iii) operated for or on behalf of the Government of Canada;\n(c) the person who commits the act or omission\n(i) is a Canadian citizen, or\n(ii) is not a citizen of any state and ordinarily resides in Canada;\n(d) the person who commits the act or omission is, after the commission of the act or omission, present in Canada;\n(e) the act or omission is committed against a Canadian citizen;\n(f) the act or omission is committed with intent to compel the Government of Canada or of a province to do or refrain from doing any act; or\n(g) the act or omission is committed against a Canadian government or public facility located outside Canada.\n(3.73) [Offence relating to financing of terrorism] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that, if committed in Canada, would constitute an offence against, a conspiracy or an attempt to commit an offence against, or being an accessory after the fact or counselling in relation to an offence against, section 83.02 is deemed to commit the act or omission in Canada if\n(a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, under an Act of Parliament;\n(b) the act or omission is committed on an aircraft\n(i) registered in Canada under regulations made under the Aeronautics Act, or\n(ii) leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as the owner of an aircraft in Canada under those regulations;\n(c) the person who commits the act or omission\n(i) is a Canadian citizen, or\n(ii) is not a citizen of any state and ordinarily resides in Canada;\n(d) the person who commits the act or omission is, after its commission, present in Canada;\n(e) the act or omission is committed for the purpose of committing an act or omission referred to in paragraph 83.02(a) or (b) in order to compel the Government of Canada or of a province to do or refrain from doing any act;\n(f) the act or omission is committed for the purpose of committing an act or omission referred to in paragraph 83.02(a) or (b) against a Canadian government or public facility located outside Canada; or\n(g) the act or omission is committed for the purpose of committing an act or omission referred to in paragraph 83.02(a) or (b) in Canada or against a Canadian citizen.\n(3.74) [Terrorism offence committed outside Canada] Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada that, if committed in Canada, would be a terrorism offence, other than an offence under section 83.02 or an offence referred to in paragraph (a) of the definition terrorist activity in subsection 83.01(1), is deemed to have committed that act or omission in Canada if the person\n(a) is a Canadian citizen;\n(b) is not a citizen of any state and ordinarily resides in Canada; or\n(c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act and is, after the commission of the act or omission, present in Canada.\n(3.75) [Terrorist activity committed outside Canada] Notwithstanding anything in this Act or any other Act, every one who commits an act or omission outside Canada that, if committed in Canada, would be an indictable offence and would also constitute a terrorist activity referred to in paragraph (b) of the definition terrorist activity in subsection 83.01(1) is deemed to commit that act or omission in Canada if\n(a) the act or omission is committed against a Canadian citizen;\n(b) the act or omission is committed against a Canadian government or public facility located outside Canada; or\n(c) the act or omission is committed with intent to compel the Government of Canada or of a province to do or refrain from doing any act.\n(3.76) and (3.77) [Repealed, 2000, c. 24, s. 42]\n(4) [Offences by Public Service employees] Every one who, while employed as an employee within the meaning of the Public Service Employment Act in a place outside Canada, commits an act or omission in that place that is an offence under the laws of that place and that, if committed in Canada, would be an offence punishable by indictment shall be deemed to have committed that act or omission in Canada.\n(4.1) [Offence in relation to sexual offences against children] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that if committed in Canada would be an offence against section 151, 152, 153 or 155, subsection 160(2) or (3), section 163.1, 170, 171, 171.1, 172.1, 172.2 or 173 or subsection 286.1(2) shall be deemed to commit that act or omission in Canada if the person who commits the act or omission is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.\n(4.11) [Offence in relation to trafficking in persons] Notwithstanding anything in this Act or any other Act, every one who, outside Canada, commits an act or omission that if committed in Canada would be an offence against section 279.01, 279.011, 279.02 or 279.03 shall be deemed to commit that act or omission in Canada if the person who commits the act or omission is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.\n(4.2) [Offence outside Canada] Despite anything in this Act or any other Act, a person who commits an act or omission outside Canada that, if committed in Canada, would be an offence under section 240.1 is deemed to commit that act or omission in Canada if the person is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.\n(4.3) [Consent of Attorney General] Proceedings with respect to an act or omission deemed to have been committed in Canada under subsection (4.1) or (4.2) may only be instituted with the consent of the Attorney General.\n(5) [Jurisdiction] Where a person is alleged to have committed an act or omission that is an offence by virtue of this section, proceedings in respect of that offence may, whether or not that person is in Canada, be commenced in any territorial division in Canada and the accused may be tried and punished in respect of that offence in the same manner as if the offence had been committed in that territorial division.\n(5.1) [Appearance of accused at trial] For greater certainty, the provisions of this Act relating to\n(a) requirements that an accused appear at and be present during proceedings, and\n(b) the exceptions to those requirements,\napply to proceedings commenced in any territorial division pursuant to subsection (5).\n(6) [If previously tried outside Canada] If a person is alleged to have committed an act or omission that is an offence by virtue of this section and that person has been tried and dealt with outside Canada in respect of the offence in such a manner that, if that person had been tried and dealt with in Canada, they would be able to plead autrefois acquit,autrefois convict, pardon or an expungement order under the Expungement of Historically Unjust Convictions Act, that person shall be deemed to have been so tried and dealt with in Canada.\n(7) [If accused not Canadian citizen] If the accused is not a Canadian citizen, no proceedings in respect of which courts have jurisdiction by virtue of this section shall be continued unless the consent of the Attorney General of Canada is obtained not later than eight days after the proceedings are commenced.\n(8) [Definition of flight and in flight] For the purposes of this section, of the definition peace officer in section 2 and of sections 27.1, 76 and 77, flight means the act of flying or moving through the air and an aircraft is deemed to be in flight from the time when all external doors are closed following embarkation until the later of\n(a) the time at which any such door is opened for the purpose of disembarkation, and\n(b) where the aircraft makes a forced landing in circumstances in which the owner or operator thereof or a person acting on behalf of either of them is not in control of the aircraft, the time at which control of the aircraft is restored to the owner or operator thereof or a person acting on behalf of either of them.\n(9) [Definition of in service] For the purposes of this section and section 77, an aircraft shall be deemed to be in service from the time when pre-flight preparation of the aircraft by ground personnel or the crew thereof begins for a specific flight until\n(a) the flight is cancelled before the aircraft is in flight,\n(b) twenty-four hours after the aircraft, having commenced the flight, lands, or\n(c) the aircraft, having commenced the flight, ceases to be in flight,\nwhichever is the latest.\n(10) [Certificate as evidence] In any proceedings under this Act, a certificate purporting to have been issued by or under the authority of the Minister of Foreign Affairs is admissible in evidence without proof of the signature or authority of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the facts it states that are relevant to the question of whether any person is a member of United Nations personnel, a member of associated personnel or a person who is entitled under international law to protection from attack or threat of attack against his or her person, freedom or dignity.\n(11) [Idem] A certificate purporting to have been issued by or under the authority of the Minister of Foreign Affairs stating\n(a) that at a certain time any state was engaged in an armed conflict against Canada or was allied with Canada in an armed conflict,\n(b) that at a certain time any convention, treaty or other international agreement was or was not in force and that Canada was or was not a party thereto, or\n(c) that Canada agreed or did not agree to accept and apply the provisions of any convention, treaty or other international agreement in an armed conflict in which Canada was involved,\nis admissible in evidence in any proceedings without proof of the signature or authority of the person appearing to have issued it, and is proof of the facts so stated.",
+    "history": "R.S., 1985, c. C-46, s. 7; R.S., 1985, c. 27 (1st Supp.), s. 5, c. 10 (3rd Supp.), s. 1, c. 30 (3rd Supp.), s. 1, c. 1 (4th Supp.), s. 18(F); 1992, c. 1, ss. 58, 60(F); 1993, c. 7, s. 1; 1995, c. 5, s. 25; 1997, c. 16, s. 1; 1999, c. 35, s. 11; 2000, c. 24, s. 42; 2001, c. 27, s. 244, c. 41, ss. 3, 126; 2002, c. 13, s. 3; 2004, c. 12, s. 1; 2005, c. 40, s. 2; 2012, c. 1, s. 10, c. 15, s. 1; 2013, c. 9, s. 2, c. 13, s. 3; 2014, c. 25, s. 3; 2018, c. 11, s. 27; 2019, c. 25, s. 4; 2022, c. 10, s. 296; 2022, c. 18, s. 1",
+    "last_amended": "2022-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-7.html"
+  },
+  {
+    "id": "C-46-s8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "8",
+    "marginal_note": "Application to territories",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "8\n(1) The provisions of this Act apply throughout Canada except\n(a) in Yukon, in so far as they are inconsistent with the Yukon Act;\n(b) in the Northwest Territories, in so far as they are inconsistent with the Northwest Territories Act; and\n(c) in Nunavut, in so far as they are inconsistent with the Nunavut Act.\n(2) [Application of criminal law of England] The criminal law of England that was in force in a province immediately before April 1, 1955 continues in force in the province except as altered, varied, modified or affected by this Act or any other Act of the Parliament of Canada.\n(3) [Common law principles continued] Every rule and principle of the common law that renders any circumstance a justification or excuse for an act or a defence to a charge continues in force and applies in respect of proceedings for an offence under this Act or any other Act of Parliament except in so far as they are altered by or are inconsistent with this Act or any other Act of Parliament.",
+    "history": "R.S., 1985, c. C-46, s. 8; 1993, c. 28, s. 78; 2002, c. 7, s. 138",
+    "last_amended": "2003-04-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-8.html"
+  },
+  {
+    "id": "C-46-s9",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "9",
+    "marginal_note": "Criminal offences to be under law of Canada",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "9 Notwithstanding anything in this Act or any other Act, no person shall be convicted or discharged under section 730\n(a) of an offence at common law,\n(b) of an offence under an Act of the Parliament of England, or of Great Britain, or of the United Kingdom of Great Britain and Ireland, or\n(c) of an offence under an Act or ordinance in force in any province, territory or place before that province, territory or place became a province of Canada,\nbut nothing in this section affects the power, jurisdiction or authority that a court, judge, justice or provincial court judge had, immediately before April 1, 1955, to impose punishment for contempt of court.",
+    "history": "R.S., 1985, c. C-46, s. 9; R.S., 1985, c. 27 (1st Supp.), s. 6, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-9.html"
+  },
+  {
+    "id": "C-46-s10",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "10",
+    "marginal_note": "Appeal",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "10\n(1) Where a court, judge, justice or provincial court judge summarily convicts a person for a contempt of court committed in the face of the court and imposes punishment in respect thereof, that person may appeal\n(a) from the conviction; or\n(b) against the punishment imposed.\n(2) [Idem] Where a court or judge summarily convicts a person for a contempt of court not committed in the face of the court and punishment is imposed in respect thereof, that person may appeal\n(a) from the conviction; or\n(b) against the punishment imposed.\n(3) [Part XXI applies] An appeal under this section lies to the court of appeal of the province in which the proceedings take place, and, for the purposes of this section, the provisions of Part XXI apply, with such modifications as the circumstances require.",
+    "history": "R.S., 1985, c. C-46, s. 10; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-10.html"
+  },
+  {
+    "id": "C-46-s11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "11",
+    "marginal_note": "Civil remedy not suspended",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "11 No civil remedy for an act or omission is suspended or affected by reason that the act or omission is a criminal offence.",
+    "history": "R.S., c. C-34, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-11.html"
+  },
+  {
+    "id": "C-46-s12",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "12",
+    "marginal_note": "Offence punishable under more than one Act",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "12 Where an act or omission is an offence under more than one Act of Parliament, whether punishable by indictment or on summary conviction, a person who does the act or makes the omission is, unless a contrary intention appears, subject to proceedings under any of those Acts, but is not liable to be punished more than once for the same offence.",
+    "history": "R.S., c. C-34, s. 11",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-12.html"
+  },
+  {
+    "id": "C-46-s13",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "13",
+    "marginal_note": "Child under twelve",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "13 No person shall be convicted of an offence in respect of an act or omission on his part while that person was under the age of twelve years.",
+    "history": "R.S., c. C-34, s. 12; 1980-81-82-83, c. 110, s. 72",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-13.html"
+  },
+  {
+    "id": "C-46-s14",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "14",
+    "marginal_note": "Consent to death",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "14 No person is entitled to consent to have death inflicted on them, and such consent does not affect the criminal responsibility of any person who inflicts death on the person who gave consent.",
+    "history": "R.S., 1985, c. C-46, s. 14; 2016, c. 3, s. 1",
+    "last_amended": "2016-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-14.html"
+  },
+  {
+    "id": "C-46-s15",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "15",
+    "marginal_note": "Obedience to de facto law",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "15 No person shall be convicted of an offence in respect of an act or omission in obedience to the laws for the time being made and enforced by persons in de facto possession of the sovereign power in and over the place where the act or omission occurs.",
+    "history": "R.S., c. C-34, s. 15",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-15.html"
+  },
+  {
+    "id": "C-46-s16",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "16",
+    "marginal_note": "Defence of mental disorder",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "16\n(1) No person is criminally responsible for an act committed or an omission made while suffering from a mental disorder that rendered the person incapable of appreciating the nature and quality of the act or omission or of knowing that it was wrong.\n(2) [Presumption] Every person is presumed not to suffer from a mental disorder so as to be exempt from criminal responsibility by virtue of subsection (1), until the contrary is proved on the balance of probabilities.\n(3) [Burden of proof] The burden of proof that an accused was suffering from a mental disorder so as to be exempt from criminal responsibility is on the party that raises the issue.",
+    "history": "R.S., 1985, c. C-46, s. 16; R.S., 1985, c. 27 (1st Supp.), s. 185(F); 1991, c. 43, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-16.html"
+  },
+  {
+    "id": "C-46-s17",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "17",
+    "marginal_note": "Compulsion by threats",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "17 A person who commits an offence under compulsion by threats of immediate death or bodily harm from a person who is present when the offence is committed is excused for committing the offence if the person believes that the threats will be carried out and if the person is not a party to a conspiracy or association whereby the person is subject to compulsion, but this section does not apply where the offence that is committed is high treason or treason, murder, piracy, attempted murder, sexual assault, sexual assault with a weapon, threats to a third party or causing bodily harm, aggravated sexual assault, forcible abduction, hostage taking, robbery, assault with a weapon or causing bodily harm, aggravated assault, unlawfully causing bodily harm, arson or an offence under sections 280 to 283 (abduction and detention of young persons).",
+    "history": "R.S., 1985, c. C-46, s. 17; R.S., 1985, c. 27 (1st Supp.), s. 40",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-17.html"
+  },
+  {
+    "id": "C-46-s18",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "18",
+    "marginal_note": "Compulsion of spouse",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "18 No presumption arises that a married person who commits an offence does so under compulsion by reason only that the offence is committed in the presence of the spouse of that married person.",
+    "history": "R.S., c. C-34, s. 18; 1980-81-82-83, c. 125, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-18.html"
+  },
+  {
+    "id": "C-46-s19",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "19",
+    "marginal_note": "Ignorance of the law",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "19 Ignorance of the law by a person who commits an offence is not an excuse for committing that offence.",
+    "history": "R.S., c. C-34, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-19.html"
+  },
+  {
+    "id": "C-46-s20",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "20",
+    "marginal_note": "Certain acts on holidays valid",
+    "part": "Part I",
+    "division": "",
+    "heading": "General",
+    "text": "20 A warrant, summons, appearance notice, undertaking, release order or recognizance that is authorized by this Act may be executed, issued, given or entered into, as the case may be, on a holiday.",
+    "history": "R.S., 1985, c. C-46, s. 20; 2019, c. 25, s. 5",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-20.html"
+  },
+  {
+    "id": "C-46-s21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "21",
+    "marginal_note": "Parties to offence",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "21\n(1) Every one is a party to an offence who\n(a) actually commits it;\n(b) does or omits to do anything for the purpose of aiding any person to commit it; or\n(c) abets any person in committing it.\n(2) [Common intention] Where two or more persons form an intention in common to carry out an unlawful purpose and to assist each other therein and any one of them, in carrying out the common purpose, commits an offence, each of them who knew or ought to have known that the commission of the offence would be a probable consequence of carrying out the common purpose is a party to that offence.",
+    "history": "R.S., c. C-34, s. 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-21.html"
+  },
+  {
+    "id": "C-46-s22",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "22",
+    "marginal_note": "Person counselling offence",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "22\n(1) Where a person counsels another person to be a party to an offence and that other person is afterwards a party to that offence, the person who counselled is a party to that offence, notwithstanding that the offence was committed in a way different from that which was counselled.\n(2) [Idem] Every one who counsels another person to be a party to an offence is a party to every offence that the other commits in consequence of the counselling that the person who counselled knew or ought to have known was likely to be committed in consequence of the counselling.\n(3) [Definition of counsel] For the purposes of this Act, counsel includes procure, solicit or incite.",
+    "history": "R.S., 1985, c. C-46, s. 22; R.S., 1985, c. 27 (1st Supp.), s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-22.html"
+  },
+  {
+    "id": "C-46-s22.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "22.1",
+    "marginal_note": "Offences of negligence — organizations",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "22.1 In respect of an offence that requires the prosecution to prove negligence, an organization is a party to the offence if\n(a) acting within the scope of their authority\n(i) one of its representatives is a party to the offence, or\n(ii) two or more of its representatives engage in conduct, whether by act or omission, such that, if it had been the conduct of only one representative, that representative would have been a party to the offence; and\n(b) the senior officer who is responsible for the aspect of the organization’s activities that is relevant to the offence departs — or the senior officers, collectively, depart — markedly from the standard of care that, in the circumstances, could reasonably be expected to prevent a representative of the organization from being a party to the offence.",
+    "history": "2003, c. 21, s. 2",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 22.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-22.1.html"
+  },
+  {
+    "id": "C-46-s22.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "22.2",
+    "marginal_note": "Other offences — organizations",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "22.2 In respect of an offence that requires the prosecution to prove fault — other than negligence — an organization is a party to the offence if, with the intent at least in part to benefit the organization, one of its senior officers\n(a) acting within the scope of their authority, is a party to the offence;\n(b) having the mental state required to be a party to the offence and acting within the scope of their authority, directs the work of other representatives of the organization so that they do the act or make the omission specified in the offence; or\n(c) knowing that a representative of the organization is or is about to be a party to the offence, does not take all reasonable measures to stop them from being a party to the offence.",
+    "history": "2003, c. 21, s. 2",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 22.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-22.2.html"
+  },
+  {
+    "id": "C-46-s23",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "23",
+    "marginal_note": "Accessory after the fact",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "23\n(1) An accessory after the fact to an offence is one who, knowing that a person has been a party to the offence, receives, comforts or assists that person for the purpose of enabling that person to escape.\n(2) [Repealed, 2000, c. 12, s. 92]",
+    "history": "R.S., 1985, c. C-46, s. 23; 2000, c. 12, s. 92",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-23.html"
+  },
+  {
+    "id": "C-46-s23.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "23.1",
+    "marginal_note": "Where one party cannot be convicted",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "23.1 For greater certainty, sections 21 to 23 apply in respect of an accused notwithstanding the fact that the person whom the accused aids or abets, counsels or procures or receives, comforts or assists cannot be convicted of the offence.",
+    "history": "R.S., 1985, c. 24 (2nd Supp.), s. 45",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 23.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-23.1.html"
+  },
+  {
+    "id": "C-46-s24",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "24",
+    "marginal_note": "Attempts",
+    "part": "Part I",
+    "division": "",
+    "heading": "Parties to Offences",
+    "text": "24\n(1) Every one who, having an intent to commit an offence, does or omits to do anything for the purpose of carrying out the intention is guilty of an attempt to commit the offence whether or not it was possible under the circumstances to commit the offence.\n(2) [Question of law] The question whether an act or omission by a person who has an intent to commit an offence is or is not mere preparation to commit the offence, and too remote to constitute an attempt to commit the offence, is a question of law.",
+    "history": "R.S., c. C-34, s. 24",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-24.html"
+  },
+  {
+    "id": "C-46-s25",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "25",
+    "marginal_note": "Protection of persons acting under authority",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "25\n(1) Every one who is required or authorized by law to do anything in the administration or enforcement of the law\n(a) as a private person,\n(b) as a peace officer or public officer,\n(c) in aid of a peace officer or public officer, or\n(d) by virtue of his office,\nis, if he acts on reasonable grounds, justified in doing what he is required or authorized to do and in using as much force as is necessary for that purpose.\n(2) [Idem] Where a person is required or authorized by law to execute a process or to carry out a sentence, that person or any person who assists him is, if that person acts in good faith, justified in executing the process or in carrying out the sentence notwithstanding that the process or sentence is defective or that it was issued or imposed without jurisdiction or in excess of jurisdiction.\n(3) [When not protected] Subject to subsections (4) and (5), a person is not justified for the purposes of subsection (1) in using force that is intended or is likely to cause death or grievous bodily harm unless the person believes on reasonable grounds that it is necessary for the self-preservation of the person or the preservation of any one under that person’s protection from death or grievous bodily harm.\n(4) [When protected] A peace officer, and every person lawfully assisting the peace officer, is justified in using force that is intended or is likely to cause death or grievous bodily harm to a person to be arrested, if\n(a) the peace officer is proceeding lawfully to arrest, with or without warrant, the person to be arrested;\n(b) the offence for which the person is to be arrested is one for which that person may be arrested without warrant;\n(c) the person to be arrested takes flight to avoid arrest;\n(d) the peace officer or other person using the force believes on reasonable grounds that the force is necessary for the purpose of protecting the peace officer, the person lawfully assisting the peace officer or any other person from imminent or future death or grievous bodily harm; and\n(e) the flight cannot be prevented by reasonable means in a less violent manner.\n(5) [Power in case of escape from penitentiary] A peace officer is justified in using force that is intended or is likely to cause death or grievous bodily harm against an inmate who is escaping from a penitentiary within the meaning of subsection 2(1) of the Corrections and Conditional Release Act, if\n(a) the peace officer believes on reasonable grounds that any of the inmates of the penitentiary poses a threat of death or grievous bodily harm to the peace officer or any other person; and\n(b) the escape cannot be prevented by reasonable means in a less violent manner.",
+    "history": "R.S., 1985, c. C-46, s. 25; 1994, c. 12, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-25.html"
+  },
+  {
+    "id": "C-46-s25.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "25.1",
+    "marginal_note": "Definitions",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "25.1\n(1) The following definitions apply in this section and sections 25.2 to 25.4.\ncompetent authority means, with respect to a public officer or a senior official,\n(a) in the case of a member of the Royal Canadian Mounted Police, the Minister of Public Safety and Emergency Preparedness, personally;\n(b) in the case of a member of a police service constituted under the laws of a province, the Minister responsible for policing in the province, personally; and\n(c) in the case of any other public officer or senior official, the Minister who has responsibility for the Act of Parliament that the officer or official has the power to enforce, personally. (autorité compétente)\npublic officer means a peace officer, or a public officer who has the powers of a peace officer under an Act of Parliament. (fonctionnaire public)\nsenior official means a senior official who is responsible for law enforcement and who is designated under subsection (5). (fonctionnaire supérieur)\n(2) [Principle] It is in the public interest to ensure that public officers may effectively carry out their law enforcement duties in accordance with the rule of law and, to that end, to expressly recognize in law a justification for public officers and other persons acting at their direction to commit acts or omissions that would otherwise constitute offences.\n(3) [Designation of public officers] A competent authority may designate public officers for the purposes of this section and sections 25.2 to 25.4.\n(3.1) [Condition — civilian oversight] A competent authority referred to in paragraph (a) or (b) of the definition of that term in subsection (1) may not designate any public officer under subsection (3) unless there is a public authority composed of persons who are not peace officers that may review the public officer’s conduct.\n(3.2) [Declaration as evidence] The Governor in Council or the lieutenant governor in council of a province, as the case may be, may designate a person or body as a public authority for the purposes of subsection (3.1), and that designation is conclusive evidence that the person or body is a public authority described in that subsection.\n(4) [Considerations] The competent authority shall make designations under subsection (3) on the advice of a senior official and shall consider the nature of the duties performed by the public officer in relation to law enforcement generally, rather than in relation to any particular investigation or enforcement activity.\n(5) [Designation of senior officials] A competent authority may designate senior officials for the purposes of this section and sections 25.2 to 25.4.\n(6) [Emergency designation] A senior official may designate a public officer for the purposes of this section and sections 25.2 to 25.4 for a period of not more than 48 hours if the senior official is of the opinion that\n(a) by reason of exigent circumstances, it is not feasible for the competent authority to designate a public officer under subsection (3); and\n(b) in the circumstances of the case, the public officer would be justified in committing an act or omission that would otherwise constitute an offence.\nThe senior official shall without delay notify the competent authority of the designation.\n(7) [Conditions] A designation under subsection (3) or (6) may be made subject to conditions, including conditions limiting\n(a) the duration of the designation;\n(b) the nature of the conduct in the investigation of which a public officer may be justified in committing, or directing another person to commit, acts or omissions that would otherwise constitute an offence; and\n(c) the acts or omissions that would otherwise constitute an offence and that a public officer may be justified in committing or directing another person to commit.\n(8) [Justification for acts or omissions] A public officer is justified in committing an act or omission — or in directing the commission of an act or omission under subsection (10) — that would otherwise constitute an offence if the public officer\n(a) is engaged in the investigation of an offence under, or the enforcement of, an Act of Parliament or in the investigation of criminal activity;\n(b) is designated under subsection (3) or (6); and\n(c) believes on reasonable grounds that the commission of the act or omission, as compared to the nature of the offence or criminal activity being investigated, is reasonable and proportional in the circumstances, having regard to such matters as the nature of the act or omission, the nature of the investigation and the reasonable availability of other means for carrying out the public officer’s law enforcement duties.\n(9) [Requirements for certain acts] No public officer is justified in committing an act or omission that would otherwise constitute an offence and that would be likely to result in loss of or serious damage to property, or in directing the commission of an act or omission under subsection (10), unless, in addition to meeting the conditions set out in paragraphs (8)(a) to (c), he or she\n(a) is personally authorized in writing to commit the act or omission — or direct its commission — by a senior official who believes on reasonable grounds that committing the act or omission, as compared to the nature of the offence or criminal activity being investigated, is reasonable and proportional in the circumstances, having regard to such matters as the nature of the act or omission, the nature of the investigation and the reasonable availability of other means for carrying out the public officer’s law enforcement duties; or\n(b) believes on reasonable grounds that the grounds for obtaining an authorization under paragraph (a) exist but it is not feasible in the circumstances to obtain the authorization and that the act or omission is necessary to\n(i) preserve the life or safety of any person,\n(ii) prevent the compromise of the identity of a public officer acting in an undercover capacity, of a confidential informant or of a person acting covertly under the direction and control of a public officer, or\n(iii) prevent the imminent loss or destruction of evidence of an indictable offence.\n(10) [Person acting at direction of public officer] A person who commits an act or omission that would otherwise constitute an offence is justified in committing it if\n(a) a public officer directs him or her to commit that act or omission and the person believes on reasonable grounds that the public officer has the authority to give that direction; and\n(b) he or she believes on reasonable grounds that the commission of that act or omission is for the purpose of assisting the public officer in the public officer’s law enforcement duties.\n(11) [Limitation] Nothing in this section justifies\n(a) the intentional or criminally negligent causing of death or bodily harm to another person;\n(b) the wilful attempt in any manner to obstruct, pervert or defeat the course of justice; or\n(c) conduct that would violate the sexual integrity of an individual.\n(12) [Protection, defences and immunities unaffected] Nothing in this section affects the protection, defences and immunities of peace officers and other persons recognized under the law of Canada.\n(13) [Compliance with requirements] Nothing in this section relieves a public officer of criminal liability for failing to comply with any other requirements that govern the collection of evidence.\n(14) [Exception — Controlled Drugs and Substances Act and Cannabis Act] Nothing in this section justifies a public officer or a person acting at his or her direction in committing an act or omission — or a public officer in directing the commission of an act or omission — that constitutes an offence under a provision of Part I of the Controlled Drugs and Substances Act or of the regulations made under it or a provision of Division 1 of Part 1 of the Cannabis Act.",
+    "history": "2001, c. 32, s. 2; 2005, c. 10, s. 34; 2018, c. 16, s. 207",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 25.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-25.1.html"
+  },
+  {
+    "id": "C-46-s25.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "25.2",
+    "marginal_note": "Public officer to file report",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "25.2 Every public officer who commits an act or omission — or directs the commission by another person of an act or omission — under paragraph 25.1(9)(a) or (b) shall, as soon as is feasible after the commission of the act or omission, file a written report with the appropriate senior official describing the act or omission.",
+    "history": "2001, c. 32, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 25.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-25.2.html"
+  },
+  {
+    "id": "C-46-s25.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "25.3",
+    "marginal_note": "Annual report",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "25.3\n(1) Every competent authority shall publish or otherwise make available to the public an annual report for the previous year that includes, in respect of public officers and senior officials designated by the competent authority,\n(a) the number of designations made under subsection 25.1(6) by the senior officials;\n(b) the number of authorizations made under paragraph 25.1(9)(a) by the senior officials;\n(c) the number of times that acts and omissions were committed in accordance with paragraph 25.1(9)(b) by the public officers;\n(d) the nature of the conduct being investigated when the designations referred to in paragraph (a) or the authorizations referred to in paragraph (b) were made or when the acts or omissions referred to in paragraph (c) were committed; and\n(e) the nature of the acts or omissions committed under the designations referred to in paragraph (a), under the authorizations referred to in paragraph (b) and in the manner described in paragraph (c).\n(2) [Limitation] The annual report shall not contain any information the disclosure of which would\n(a) compromise or hinder an ongoing investigation of an offence under an Act of Parliament;\n(b) compromise the identity of a public officer acting in an undercover capacity, of a confidential informant or of a person acting covertly under the direction and control of a public officer;\n(c) endanger the life or safety of any person;\n(d) prejudice a legal proceeding; or\n(e) otherwise be contrary to the public interest.",
+    "history": "2001, c. 32, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 25.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-25.3.html"
+  },
+  {
+    "id": "C-46-s25.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "25.4",
+    "marginal_note": "Written notification to be given",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "25.4\n(1) When a public officer commits an act or omission — or directs the commission by another person of an act or omission — under paragraph 25.1(9)(a) or (b), the senior official with whom the public officer files a written report under section 25.2 shall, as soon as is feasible after the report is filed, and no later than one year after the commission of the act or omission, notify in writing any person whose property was lost or seriously damaged as a result of the act or omission.\n(2) [Limitation] The competent authority may authorize the senior official not to notify the person under subsection (1) until the competent authority is of the opinion that notification would not\n(a) compromise or hinder an ongoing investigation of an offence under an Act of Parliament;\n(b) compromise the identity of a public officer acting in an undercover capacity, of a confidential informant or of a person acting covertly under the direction and control of a public officer;\n(c) endanger the life or safety of any person;\n(d) prejudice a legal proceeding; or\n(e) otherwise be contrary to the public interest.",
+    "history": "2001, c. 32, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 25.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-25.4.html"
+  },
+  {
+    "id": "C-46-s26",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "26",
+    "marginal_note": "Excessive force",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "26 Every one who is authorized by law to use force is criminally responsible for any excess thereof according to the nature and quality of the act that constitutes the excess.",
+    "history": "R.S., c. C-34, s. 26",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-26.html"
+  },
+  {
+    "id": "C-46-s27",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "27",
+    "marginal_note": "Use of force to prevent commission of offence",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "27 Every one is justified in using as much force as is reasonably necessary\n(a) to prevent the commission of an offence\n(i) for which, if it were committed, the person who committed it might be arrested without warrant, and\n(ii) that would be likely to cause immediate and serious injury to the person or property of anyone; or\n(b) to prevent anything being done that, on reasonable grounds, he believes would, if it were done, be an offence mentioned in paragraph (a).",
+    "history": "R.S., c. C-34, s. 27",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-27.html"
+  },
+  {
+    "id": "C-46-s27.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "27.1",
+    "marginal_note": "Use of force on board an aircraft",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "27.1\n(1) Every person on an aircraft in flight is justified in using as much force as is reasonably necessary to prevent the commission of an offence against this Act or another Act of Parliament that the person believes on reasonable grounds, if it were committed, would be likely to cause immediate and serious injury to the aircraft or to any person or property therein.\n(2) [Application of this section] This section applies in respect of any aircraft in flight in Canadian airspace and in respect of any aircraft registered in Canada in accordance with the regulations made under the Aeronautics Act in flight outside Canadian airspace.",
+    "history": "2004, c. 12, s. 2",
+    "last_amended": "2004-04-22",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 27.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-27.1.html"
+  },
+  {
+    "id": "C-46-s28",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "28",
+    "marginal_note": "Arrest of wrong person",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "28\n(1) Where a person who is authorized to execute a warrant to arrest believes, in good faith and on reasonable grounds, that the person whom he arrests is the person named in the warrant, he is protected from criminal responsibility in respect thereof to the same extent as if that person were the person named in the warrant.\n(2) [Person assisting] Where a person is authorized to execute a warrant to arrest,\n(a) every one who, being called on to assist him, believes that the person in whose arrest he is called on to assist is the person named in the warrant, and\n(b) every keeper of a prison who is required to receive and detain a person who he believes has been arrested under the warrant,\nis protected from criminal responsibility in respect thereof to the same extent as if that person were the person named in the warrant.",
+    "history": "R.S., c. C-34, s. 28",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-28.html"
+  },
+  {
+    "id": "C-46-s29",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "29",
+    "marginal_note": "Duty of person arresting",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "29\n(1) It is the duty of every one who executes a process or warrant to have it with him, where it is feasible to do so, and to produce it when requested to do so.\n(2) [Notice] It is the duty of every one who arrests a person, whether with or without a warrant, to give notice to that person, where it is feasible to do so, of\n(a) the process or warrant under which he makes the arrest; or\n(b) the reason for the arrest.\n(3) [Failure to comply] Failure to comply with subsection (1) or (2) does not of itself deprive a person who executes a process or warrant, or a person who makes an arrest, or those who assist them, of protection from criminal responsibility.",
+    "history": "R.S., c. C-34, s. 29",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-29.html"
+  },
+  {
+    "id": "C-46-s30",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "30",
+    "marginal_note": "Preventing breach of peace",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "30 Every one who witnesses a breach of the peace is justified in interfering to prevent the continuance or renewal thereof and may detain any person who commits or is about to join in or to renew the breach of the peace, for the purpose of giving him into the custody of a peace officer, if he uses no more force than is reasonably necessary to prevent the continuance or renewal of the breach of the peace or than is reasonably proportioned to the danger to be apprehended from the continuance or renewal of the breach of the peace.",
+    "history": "R.S., c. C-34, s. 30",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-30.html"
+  },
+  {
+    "id": "C-46-s31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "31",
+    "marginal_note": "Arrest for breach of peace",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons Administering and Enforcing the Law",
+    "text": "31\n(1) Every peace officer who witnesses a breach of the peace and every one who lawfully assists the peace officer is justified in arresting any person whom he finds committing the breach of the peace or who, on reasonable grounds, he believes is about to join in or renew the breach of the peace.\n(2) [Giving person in charge] Every peace officer is justified in receiving into custody any person who is given into his charge as having been a party to a breach of the peace by one who has, or who on reasonable grounds the peace officer believes has, witnessed the breach of the peace.",
+    "history": "R.S., c. C-34, s. 31",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-31.html"
+  },
+  {
+    "id": "C-46-s32",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "32",
+    "marginal_note": "Use of force to suppress riot",
+    "part": "Part I",
+    "division": "",
+    "heading": "Suppression of Riots",
+    "text": "32\n(1) Every peace officer is justified in using or in ordering the use of as much force as the peace officer believes, in good faith and on reasonable grounds,\n(a) is necessary to suppress a riot; and\n(b) is not excessive, having regard to the danger to be apprehended from the continuance of the riot.\n(2) [Person bound by military law] Every one who is bound by military law to obey the command of his superior officer is justified in obeying any command given by his superior officer for the suppression of a riot unless the order is manifestly unlawful.\n(3) [Obeying order of peace officer] Every one is justified in obeying an order of a peace officer to use force to suppress a riot if\n(a) he acts in good faith; and\n(b) the order is not manifestly unlawful.\n(4) [Apprehension of serious mischief] Every one who, in good faith and on reasonable grounds, believes that serious mischief will result from a riot before it is possible to secure the attendance of a peace officer is justified in using as much force as he believes in good faith and on reasonable grounds,\n(a) is necessary to suppress the riot; and\n(b) is not excessive, having regard to the danger to be apprehended from the continuance of the riot.\n(5) [Question of law] For the purposes of this section, the question whether an order is manifestly unlawful or not is a question of law.",
+    "history": "R.S., c. C-34, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-32.html"
+  },
+  {
+    "id": "C-46-s33",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "33",
+    "marginal_note": "Duty of officers if rioters do not disperse",
+    "part": "Part I",
+    "division": "",
+    "heading": "Suppression of Riots",
+    "text": "33\n(1) Where the proclamation referred to in section 67 has been made or an offence against paragraph 68(a) or (b) has been committed, it is the duty of a peace officer and of a person who is lawfully required by him to assist, to disperse or to arrest persons who do not comply with the proclamation.\n(2) [Protection of officers] No civil or criminal proceedings lie against a peace officer or a person who is lawfully required by a peace officer to assist him in respect of any death or injury that by reason of resistance is caused as a result of the performance by the peace officer or that person of a duty that is imposed by subsection (1).\n(3) [Section not restrictive] Nothing in this section limits or affects any powers, duties or functions that are conferred or imposed by this Act with respect to the suppression of riots.",
+    "history": "R.S., c. C-34, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-33.html"
+  },
+  {
+    "id": "C-46-s33.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "33.1",
+    "marginal_note": "Offences of violence by negligence",
+    "part": "Part I",
+    "division": "",
+    "heading": "Self-induced Extreme Intoxication",
+    "text": "33.1\n(1) A person who, by reason of self-induced extreme intoxication, lacks the general intent or voluntariness ordinarily required to commit an offence referred to in subsection (3), nonetheless commits the offence if\n(a) all the other elements of the offence are present; and\n(b) before they were in a state of extreme intoxication, they departed markedly from the standard of care expected of a reasonable person in the circumstances with respect to the consumption of intoxicating substances.\n(2) [Marked departure — foreseeability of risk and other circumstances] For the purposes of determining whether the person departed markedly from the standard of care, the court must consider the objective foreseeability of the risk that the consumption of the intoxicating substances could cause extreme intoxication and lead the person to harm another person. The court must, in making the determination, also consider all relevant circumstances, including anything that the person did to avoid the risk.\n(3) [Offences] This section applies in respect of an offence under this Act or any other Act of Parliament that includes as an element an assault or any other interference or threat of interference by a person with the bodily integrity of another person.\n(4) [Definition of extreme intoxication] In this section, extreme intoxication means intoxication that renders a person unaware of, or incapable of consciously controlling, their behaviour.",
+    "history": "1995, c. 32, s. 1; 2022, c. 11, s. 1",
+    "last_amended": "2022-06-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 33.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-33.1.html"
+  },
+  {
+    "id": "C-46-s34",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "34",
+    "marginal_note": "Defence — use or threat of force",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Person",
+    "text": "34\n(1) A person is not guilty of an offence if\n(a) they believe on reasonable grounds that force is being used against them or another person or that a threat of force is being made against them or another person;\n(b) the act that constitutes the offence is committed for the purpose of defending or protecting themselves or the other person from that use or threat of force; and\n(c) the act committed is reasonable in the circumstances.\n(2) [Factors] In determining whether the act committed is reasonable in the circumstances, the court shall consider the relevant circumstances of the person, the other parties and the act, including, but not limited to, the following factors:\n(a) the nature of the force or threat;\n(b) the extent to which the use of force was imminent and whether there were other means available to respond to the potential use of force;\n(c) the person’s role in the incident;\n(d) whether any party to the incident used or threatened to use a weapon;\n(e) the size, age, gender and physical capabilities of the parties to the incident;\n(f) the nature, duration and history of any relationship between the parties to the incident, including any prior use or threat of force and the nature of that force or threat;\n(f.1) any history of interaction or communication between the parties to the incident;\n(g) the nature and proportionality of the person’s response to the use or threat of force; and\n(h) whether the act committed was in response to a use or threat of force that the person knew was lawful.\n(3) [No defence] Subsection (1) does not apply if the force is used or threatened by another person for the purpose of doing something that they are required or authorized by law to do in the administration or enforcement of the law, unless the person who commits the act that constitutes the offence believes on reasonable grounds that the other person is acting unlawfully.",
+    "history": "R.S., 1985, c. C-46, s. 34; 1992, c. 1, s. 60(F); 2012, c. 9, s. 2",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-34.html"
+  },
+  {
+    "id": "C-46-s35",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "35",
+    "marginal_note": "Defence — property",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "35\n(1) A person is not guilty of an offence if\n(a) they either believe on reasonable grounds that they are in peaceable possession of property or are acting under the authority of, or lawfully assisting, a person whom they believe on reasonable grounds is in peaceable possession of property;\n(b) they believe on reasonable grounds that another person\n(i) is about to enter, is entering or has entered the property without being entitled by law to do so,\n(ii) is about to take the property, is doing so or has just done so, or\n(iii) is about to damage or destroy the property, or make it inoperative, or is doing so;\n(c) the act that constitutes the offence is committed for the purpose of\n(i) preventing the other person from entering the property, or removing that person from the property, or\n(ii) preventing the other person from taking, damaging or destroying the property or from making it inoperative, or retaking the property from that person; and\n(d) the act committed is reasonable in the circumstances.\n(2) [No defence] Subsection (1) does not apply if the person who believes on reasonable grounds that they are, or who is believed on reasonable grounds to be, in peaceable possession of the property does not have a claim of right to it and the other person is entitled to its possession by law.\n(3) [No defence] Subsection (1) does not apply if the other person is doing something that they are required or authorized by law to do in the administration or enforcement of the law, unless the person who commits the act that constitutes the offence believes on reasonable grounds that the other person is acting unlawfully.",
+    "history": "R.S., 1985, c. C-46, s. 35; 2012, c. 9, s. 2",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-35.html"
+  },
+  {
+    "id": "C-46-s36",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "36",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "36 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-36.html"
+  },
+  {
+    "id": "C-46-s37",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "37",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "37 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-37.html"
+  },
+  {
+    "id": "C-46-s38",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "38",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "38 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-38.html"
+  },
+  {
+    "id": "C-46-s39",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "39",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "39 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-39.html"
+  },
+  {
+    "id": "C-46-s40",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "40",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "40 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-40.html"
+  },
+  {
+    "id": "C-46-s41",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "41",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "41 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-41.html"
+  },
+  {
+    "id": "C-46-s42",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "42",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Defence of Property",
+    "text": "42 [Repealed, 2012, c. 9, s. 2]",
+    "history": "",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-42.html"
+  },
+  {
+    "id": "C-46-s43",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "43",
+    "marginal_note": "Correction of child by force",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons in Authority",
+    "text": "43 Every schoolteacher, parent or person standing in the place of a parent is justified in using force by way of correction toward a pupil or child, as the case may be, who is under his care, if the force does not exceed what is reasonable under the circumstances.",
+    "history": "R.S., c. C-34, s. 43",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-43.html"
+  },
+  {
+    "id": "C-46-s44",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "44",
+    "marginal_note": "",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons in Authority",
+    "text": "44 [Repealed, 2001, c. 26, s. 294]",
+    "history": "",
+    "last_amended": "2007-07-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-44.html"
+  },
+  {
+    "id": "C-46-s45",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "45",
+    "marginal_note": "Surgical operations",
+    "part": "Part I",
+    "division": "",
+    "heading": "Protection of Persons in Authority",
+    "text": "45 Every one is protected from criminal responsibility for performing a surgical operation on any person for the benefit of that person if\n(a) the operation is performed with reasonable care and skill; and\n(b) it is reasonable to perform the operation, having regard to the state of health of the person at the time the operation is performed and to all the circumstances of the case.",
+    "history": "R.S., c. C-34, s. 45",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-45.html"
+  },
+  {
+    "id": "C-46-s46",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "46",
+    "marginal_note": "High treason",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Treason and other Offences against the Queen’s Authority and Person",
+    "text": "46\n(1) Every one commits high treason who, in Canada,\n(a) kills or attempts to kill Her Majesty, or does her any bodily harm tending to death or destruction, maims or wounds her, or imprisons or restrains her;\n(b) levies war against Canada or does any act preparatory thereto; or\n(c) assists an enemy at war with Canada, or any armed forces against whom Canadian Forces are engaged in hostilities, whether or not a state of war exists between Canada and the country whose forces they are.\n(2) [Treason] Every one commits treason who, in Canada,\n(a) uses force or violence for the purpose of overthrowing the government of Canada or a province;\n(b) without lawful authority, communicates or makes available to an agent of a state other than Canada, military or scientific information or any sketch, plan, model, article, note or document of a military or scientific character that he knows or ought to know may be used by that state for a purpose prejudicial to the safety or defence of Canada;\n(c) conspires with any person to commit high treason or to do anything mentioned in paragraph (a);\n(d) forms an intention to do anything that is high treason or that is mentioned in paragraph (a) and manifests that intention by an overt act; or\n(e) conspires with any person to do anything mentioned in paragraph (b) or forms an intention to do anything mentioned in paragraph (b) and manifests that intention by an overt act.\n(3) [Canadian citizen] Notwithstanding subsection (1) or (2), a Canadian citizen or a person who owes allegiance to Her Majesty in right of Canada,\n(a) commits high treason if, while in or out of Canada, he does anything mentioned in subsection (1); or\n(b) commits treason if, while in or out of Canada, he does anything mentioned in subsection (2).\n(4) [Overt act] Where it is treason to conspire with any person, the act of conspiring is an overt act of treason.",
+    "history": "R.S., c. C-34, s. 46; 1974-75-76, c. 105, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-46.html"
+  },
+  {
+    "id": "C-46-s47",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "47",
+    "marginal_note": "Punishment for high treason",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Treason and other Offences against the Queen’s Authority and Person",
+    "text": "47\n(1) Every one who commits high treason is guilty of an indictable offence and shall be sentenced to imprisonment for life.\n(2) [Punishment for treason] Every one who commits treason is guilty of an indictable offence and liable\n(a) to be sentenced to imprisonment for life if he is guilty of an offence under paragraph 46(2)(a), (c) or (d);\n(b) to be sentenced to imprisonment for life if he is guilty of an offence under paragraph 46(2)(b) or (e) committed while a state of war exists between Canada and another country; or\n(c) to be sentenced to imprisonment for a term not exceeding fourteen years if he is guilty of an offence under paragraph 46(2)(b) or (e) committed while no state of war exists between Canada and another country.\n(3) [Corroboration] No person shall be convicted of high treason or treason on the evidence of only one witness, unless the evidence of that witness is corroborated in a material particular by evidence that implicates the accused.\n(4) [Minimum punishment] For the purposes of Part XXIII, the sentence of imprisonment for life prescribed by subsection (1) is a minimum punishment.",
+    "history": "R.S., c. C-34, s. 47; 1974-75-76, c. 105, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-47.html"
+  },
+  {
+    "id": "C-46-s48",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "48",
+    "marginal_note": "Limitation",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Treason and other Offences against the Queen’s Authority and Person",
+    "text": "48\n(1) No proceedings for an offence of treason as defined by paragraph 46(2)(a) shall be commenced more than three years after the time when the offence is alleged to have been committed.\n(2) [Information for treasonable words] No proceedings shall be commenced under section 47 in respect of an overt act of treason expressed or declared by open and considered speech unless\n(a) an information setting out the overt act and the words by which it was expressed or declared is laid under oath before a justice within six days after the time when the words are alleged to have been spoken; and\n(b) a warrant for the arrest of the accused is issued within ten days after the time when the information is laid.",
+    "history": "R.S., c. C-34, s. 48; 1974-75-76, c. 105, s. 29",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-48.html"
+  },
+  {
+    "id": "C-46-s49",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "49",
+    "marginal_note": "",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "49 [Repealed, 2018, c. 29, s. 1]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-49.html"
+  },
+  {
+    "id": "C-46-s50",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "50",
+    "marginal_note": "Assisting alien enemy to leave Canada, or omitting to prevent treason",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "50\n(1) Every one commits an offence who\n(a) incites or wilfully assists a subject of\n(i) a state that is at war with Canada, or\n(ii) a state against whose forces Canadian Forces are engaged in hostilities, whether or not a state of war exists between Canada and the state whose forces they are,\nto leave Canada without the consent of the Crown, unless the accused establishes that assistance to the state referred to in subparagraph (i) or the forces of the state referred to in subparagraph (ii), as the case may be, was not intended thereby; or\n(b) knowing that a person is about to commit high treason or treason does not, with all reasonable dispatch, inform a justice of the peace or other peace officer thereof or make other reasonable efforts to prevent that person from committing high treason or treason.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 50; 1974-75-76, c. 105, s. 29",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-50.html"
+  },
+  {
+    "id": "C-46-s51",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "51",
+    "marginal_note": "Intimidating Parliament or legislature",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "51 Every one who does an act of violence in order to intimidate Parliament or the legislature of a province is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 51",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-51.html"
+  },
+  {
+    "id": "C-46-s52",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "52",
+    "marginal_note": "Sabotage",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "52\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who does a prohibited act with the intent to endanger\n(a) the safety, security or defence of Canada, or\n(b) the safety or security of the naval, army or air forces of any state other than Canada that are lawfully present in Canada.\n(2) [Definition of prohibited act] In this section, prohibited act means an act or omission that\n(a) impairs the efficiency or impedes the working of any vessel, vehicle, aircraft, machinery, apparatus or other thing; or\n(b) causes property, by whomever it may be owned, to be lost, damaged or destroyed.\n(3) [Saving] No person does a prohibited act within the meaning of this section by reason only that\n(a) he stops work as a result of the failure of his employer and himself to agree on any matter relating to his employment;\n(b) he stops work as a result of the failure of his employer and a bargaining agent acting on his behalf to agree on any matter relating to his employment; or\n(c) he stops work as a result of his taking part in a combination of workmen or employees for their own reasonable protection as workmen or employees.\n(4) [Idem] No person does a prohibited act within the meaning of this section by reason only that he attends at or near or approaches a dwelling-house or place for the purpose only of obtaining or communicating information.\n(5) [For greater certainty] For greater certainty, no person commits an offence under subsection (1) if they do a prohibited act while participating in advocacy, protest or dissent but they do not intend to cause any of the harms referred to in paragraphs (1)(a) and (b).",
+    "history": "R.S., 1985, c. C-46, s. 52; 2019, c. 25, s. 6; 2024, c. 16, s. 60",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-52.html"
+  },
+  {
+    "id": "C-46-s52.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "52.1",
+    "marginal_note": "Sabotage — essential infrastructure",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "52.1\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who interferes with access to an essential infrastructure or causes an essential infrastructure to be lost, inoperable, unsafe or unfit for use with the intent to\n(a) endanger the safety, security or defence of Canada;\n(b) endanger the safety or security of the naval, army or air forces of any state other than Canada that are lawfully present in Canada; or\n(c) cause a serious risk to the health or safety of the public or any segment of the public.\n(2) [Definition of essential infrastructure] In this section, essential infrastructure means a facility or system, whether public or private, completed or under construction, that provides or distributes — or is intended to provide or distribute — services that are essential to the health, safety, security or economic well-being of persons in Canada, including the following:\n(a) transportation infrastructure;\n(b) information and communication technology infrastructure;\n(c) water and wastewater management infrastructure;\n(d) energy and utilities infrastructure;\n(e) health services infrastructure;\n(f) food supply and food services infrastructure;\n(g) government operations infrastructure;\n(h) financial infrastructure; and\n(i) any other infrastructure prescribed by regulations.\n(3) [Saving — stop work] No person commits an offence under subsection (1) by reason only that\n(a) they stop work as a result of the failure of their employer and themselves to agree on any matter relating to their employment;\n(b) they stop work as a result of the failure of their employer and a bargaining agent acting on their behalf to agree on any matter relating to their employment; or\n(c) they stop work as a result of their taking part in a combination of workers or employees for their own reasonable protection as workers or employees.\n(4) [Saving — obtaining or communicating information] No person commits an offence under subsection (1) by reason only that they attend at or near or approach a dwelling-house or place for the purpose only of obtaining or communicating information.\n(5) [For greater certainty] For greater certainty, no person commits an offence under subsection (1) if they interfere with access to an essential infrastructure or cause an essential infrastructure to be lost, inoperable, unsafe or unfit for use while participating in advocacy, protest or dissent but they do not intend to cause any of the harms referred to in paragraphs (1)(a) to (c).\n(6) [Regulations] The Governor in Council may make regulations prescribing any infrastructure for the purpose of paragraph (i) of the definition essential infrastructure in subsection (2).",
+    "history": "2024, c. 16, s. 61",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 52.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-52.1.html"
+  },
+  {
+    "id": "C-46-s52.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "52.2",
+    "marginal_note": "Sabotage — device",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "52.2\n(1) Every person commits an offence who makes, possesses, sells or distributes a device intending that it be used or knowing that it will be used, in whole or in part, to carry out an offence under subsection 52(1) or 52.1(1).\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Definition of device] For the purposes of this section, device includes a computer program as defined in subsection 342.1(2).",
+    "history": "2024, c. 16, s. 61",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 52.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-52.2.html"
+  },
+  {
+    "id": "C-46-s52.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "52.3",
+    "marginal_note": "Attorney General’s consent",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "52.3 No proceeding for an offence under subsection 52(1), 52.1(1) or 52.2(1) shall be instituted without the Attorney General’s consent.",
+    "history": "2024, c. 16, s. 61",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 52.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-52.3.html"
+  },
+  {
+    "id": "C-46-s53",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "53",
+    "marginal_note": "Inciting to mutiny",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "53 Every one who\n(a) attempts, for a traitorous or mutinous purpose, to seduce a member of the Canadian Forces from his duty and allegiance to Her Majesty, or\n(b) attempts to incite or to induce a member of the Canadian Forces to commit a traitorous or mutinous act,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 53",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-53.html"
+  },
+  {
+    "id": "C-46-s54",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "54",
+    "marginal_note": "Assisting deserter",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "54 Every one who aids, assists, harbours or conceals a person who he knows is a deserter or absentee without leave from the Canadian Forces is guilty of an offence punishable on summary conviction, but no proceedings shall be instituted under this section without the consent of the Attorney General of Canada.",
+    "history": "R.S., c. C-34, s. 54",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-54.html"
+  },
+  {
+    "id": "C-46-s55",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "55",
+    "marginal_note": "Evidence of overt acts",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "55 In proceedings for an offence against any provision in section 47 or sections 50 to 53, evidence of an overt act is not admissible unless that overt act is set out in the indictment or unless the evidence is otherwise relevant as tending to prove an overt act that is set out in the indictment.",
+    "history": "R.S., 1985, c. C-46, s. 55; 2018, c. 29, s. 2",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-55.html"
+  },
+  {
+    "id": "C-46-s56",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "56",
+    "marginal_note": "Offences in relation to members of R.C.M.P.",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prohibited Acts",
+    "text": "56 Every one who wilfully\n(a) persuades or counsels a member of the Royal Canadian Mounted Police to desert or absent himself without leave,\n(b) aids, assists, harbours or conceals a member of the Royal Canadian Mounted Police who he knows is a deserter or absentee without leave, or\n(c) aids or assists a member of the Royal Canadian Mounted Police to desert or absent himself without leave, knowing that the member is about to desert or absent himself without leave,\nis guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 56; R.S., 1985, c. 27 (1st Supp.), s. 8",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-56.html"
+  },
+  {
+    "id": "C-46-s56.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "56.1",
+    "marginal_note": "Identity documents",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Official Documents",
+    "text": "56.1\n(1) Every person commits an offence who, without lawful excuse, procures to be made, possesses, transfers, sells or offers for sale an identity document that relates or purports to relate, in whole or in part, to another person.\n(2) [For greater certainty] For greater certainty, subsection (1) does not prohibit an act that is carried out\n(a) in good faith, in the ordinary course of the person’s business or employment or in the exercise of the duties of their office;\n(b) for genealogical purposes;\n(c) with the consent of the person to whom the identity document relates or of a person authorized to consent on behalf of the person to whom the document relates, or of the entity that issued the identity document; or\n(d) for a legitimate purpose related to the administration of justice.\n(3) [Definition of identity document] For the purposes of this section, identity document means a Social Insurance Number card, a driver’s licence, a health insurance card, a birth certificate, a death certificate, a passport as defined in subsection 57(5), a document that simplifies the process of entry into Canada, a certificate of citizenship, a document indicating immigration status in Canada, a certificate of Indian status or an employee identity card that bears the employee’s photograph and signature, or any similar document, issued or purported to be issued by a department or agency of the federal government or of a provincial or foreign government.\n(4) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "2009, c. 28, s. 1",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 56.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-56.1.html"
+  },
+  {
+    "id": "C-46-s57",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "57",
+    "marginal_note": "Forgery of or uttering forged passport",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Official Documents",
+    "text": "57\n(1) Every one who, while in or out of Canada,\n(a) forges a passport, or\n(b) knowing that a passport is forged\n(i) uses, deals with or acts on it, or\n(ii) causes or attempts to cause any person to use, deal with or act on it, as if the passport were genuine,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(2) [False statement in relation to passport] Every one who, while in or out of Canada, for the purpose of procuring a passport for himself or any other person or for the purpose of procuring any material alteration or addition to any such passport, makes a written or an oral statement that he knows is false or misleading\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Possession of forged, etc., passport] Every person who, without lawful excuse, has in their possession a forged passport or a passport in respect of which an offence under subsection (2) has been committed is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(4) [Special provisions applicable] For the purposes of proceedings under this section,\n(a) the place where a passport was forged is not material; and\n(b) the definition false document in section 321, and section 366, apply with such modifications as the circumstances require.\n(5) [Definition of passport] In this section, passport has the same meaning as in section 2 of the Canadian Passport Order.\n(6) [Jurisdiction] Where a person is alleged to have committed, while out of Canada, an offence under this section, proceedings in respect of that offence may, whether or not that person is in Canada, be commenced in any territorial division in Canada and the accused may be tried and punished in respect of that offence in the same manner as if the offence had been committed in that territorial division.\n(7) [Appearance of accused at trial] For greater certainty, the provisions of this Act relating to\n(a) requirements that an accused appear at and be present during proceedings, and\n(b) the exceptions to those requirements,\napply to proceedings commenced in any territorial division pursuant to subsection (6).",
+    "history": "R.S., 1985, c. C-46, s. 57; R.S., 1985, c. 27 (1st Supp.), s. 9; 1992, c. 1, s. 60(F); 1994, c. 44, s. 4; 1995, c. 5, s. 25; 2013, c. 40, s. 174; 2018, c. 29, s. 3; 2019, c. 25, s. 7",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-57.html"
+  },
+  {
+    "id": "C-46-s58",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "58",
+    "marginal_note": "Fraudulent use of certificate of citizenship",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Official Documents",
+    "text": "58\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who, while in or outside Canada,\n(a) uses a certificate of citizenship or a certificate of naturalization for a fraudulent purpose, or\n(b) being a person to whom a certificate of citizenship or a certificate of naturalization has been granted, knowingly parts with the possession of that certificate with intent that it should be used for a fraudulent purpose.\n(2) [Definition of certificate of citizenship and certificate of naturalization] In this section, certificate of citizenship and certificate of naturalization, respectively, mean a certificate of citizenship and a certificate of naturalization as defined by the Citizenship Act.",
+    "history": "R.S., 1985, c. C-46, s. 58; 2019, c. 25, s. 8",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-58.html"
+  },
+  {
+    "id": "C-46-s59",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "59",
+    "marginal_note": "Seditious words",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Sedition",
+    "text": "59\n(1) Seditious words are words that express a seditious intention.\n(2) [Seditious libel] A seditious libel is a libel that expresses a seditious intention.\n(3) [Seditious conspiracy] A seditious conspiracy is an agreement between two or more persons to carry out a seditious intention.\n(4) [Seditious intention] Without limiting the generality of the meaning of the expression seditious intention, every one shall be presumed to have a seditious intention who\n(a) teaches or advocates, or\n(b) publishes or circulates any writing that advocates,\nthe use, without the authority of law, of force as a means of accomplishing a governmental change within Canada.",
+    "history": "R.S., c. C-34, s. 60",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-59.html"
+  },
+  {
+    "id": "C-46-s60",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "60",
+    "marginal_note": "Exception",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Sedition",
+    "text": "60 Notwithstanding subsection 59(4), no person shall be deemed to have a seditious intention by reason only that he intends, in good faith,\n(a) to show that Her Majesty has been misled or mistaken in her measures;\n(b) to point out errors or defects in\n(i) the government or constitution of Canada or a province,\n(ii) Parliament or the legislature of a province, or\n(iii) the administration of justice in Canada;\n(c) to procure, by lawful means, the alteration of any matter of government in Canada; or\n(d) to point out, for the purpose of removal, matters that produce or tend to produce feelings of hostility and ill-will between different classes of persons in Canada.",
+    "history": "R.S., c. C-34, s. 61",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-60.html"
+  },
+  {
+    "id": "C-46-s61",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "61",
+    "marginal_note": "Punishment of seditious offences",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Sedition",
+    "text": "61 Every one who\n(a) speaks seditious words,\n(b) publishes a seditious libel, or\n(c) is a party to a seditious conspiracy,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 62",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-61.html"
+  },
+  {
+    "id": "C-46-s62",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "62",
+    "marginal_note": "Offences in relation to military forces",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Sedition",
+    "text": "62\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who intentionally\n(a) interferes with, impairs or influences the loyalty or discipline of a member of a force,\n(b) publishes, edits, issues, circulates or distributes a writing that advises, counsels or urges insubordination, disloyalty, mutiny or refusal of duty by a member of a force, or\n(c) advises, counsels, urges or in any manner causes insubordination, disloyalty, mutiny or refusal of duty by a member of a force.\n(2) [Definition of member of a force] In this section, member of a force means a member of\n(a) the Canadian Forces; or\n(b) the naval, army or air forces of a state other than Canada that are lawfully present in Canada.",
+    "history": "R.S., 1985, c. C-46, s. 62; 2019, c. 25, s. 9",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-62.html"
+  },
+  {
+    "id": "C-46-s63",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "63",
+    "marginal_note": "Unlawful assembly",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "63\n(1) An unlawful assembly is an assembly of three or more persons who, with intent to carry out any common purpose, assemble in such a manner or so conduct themselves when they are assembled as to cause persons in the neighbourhood of the assembly to fear, on reasonable grounds, that they\n(a) will disturb the peace tumultuously; or\n(b) will by that assembly needlessly and without reasonable cause provoke other persons to disturb the peace tumultuously.\n(2) [Lawful assembly becoming unlawful] Persons who are lawfully assembled may become an unlawful assembly if they conduct themselves with a common purpose in a manner that would have made the assembly unlawful if they had assembled in that manner for that purpose.\n(3) [Exception] Persons are not unlawfully assembled by reason only that they are assembled to protect the dwelling-house of any one of them against persons who are threatening to break and enter it for the purpose of committing an indictable offence therein.",
+    "history": "R.S., c. C-34, s. 64",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-63.html"
+  },
+  {
+    "id": "C-46-s64",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "64",
+    "marginal_note": "Riot",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "64 A riot is an unlawful assembly that has begun to disturb the peace tumultuously.",
+    "history": "R.S., c. C-34, s. 65",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-64.html"
+  },
+  {
+    "id": "C-46-s65",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "65",
+    "marginal_note": "Punishment of rioter",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "65\n(1) Every person who takes part in a riot is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Concealment of identity] Every person who commits an offence under subsection (1) while wearing a mask or other disguise to conceal their identity without lawful excuse is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 65; 2013, c. 15, s. 2; 2019, c. 25, s. 10",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-65.html"
+  },
+  {
+    "id": "C-46-s66",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "66",
+    "marginal_note": "Punishment for unlawful assembly",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "66\n(1) Every one who is a member of an unlawful assembly is guilty of an offence punishable on summary conviction.\n(2) [Concealment of identity] Every person who commits an offence under subsection (1) while wearing a mask or other disguise to conceal their identity without lawful excuse is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 66; 2013, c. 15, s. 3",
+    "last_amended": "2013-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-66.html"
+  },
+  {
+    "id": "C-46-s67",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "67",
+    "marginal_note": "Reading proclamation",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "67 A person who is\n(a) a justice, mayor or sheriff, or the lawful deputy of a mayor or sheriff,\n(b) a warden or deputy warden of a prison, or\n(c) the institutional head of a penitentiary, as those expressions are defined in subsection 2(1) of the Corrections and Conditional Release Act, or that person’s deputy,\nwho receives notice that, at any place within the jurisdiction of the person, twelve or more persons are unlawfully and riotously assembled together shall go to that place and, after approaching as near as is safe, if the person is satisfied that a riot is in progress, shall command silence and thereupon make or cause to be made in a loud voice a proclamation in the following words or to the like effect:",
+    "history": "R.S., 1985, c. C-46, s. 67; 1994, c. 44, s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-67.html"
+  },
+  {
+    "id": "C-46-s68",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "68",
+    "marginal_note": "Offences related to proclamation",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "68 Every one is guilty of an indictable offence and liable to imprisonment for life who\n(a) opposes, hinders or assaults, wilfully and with force, a person who begins to make or is about to begin to make or is making the proclamation referred to in section 67 so that it is not made;\n(b) does not peaceably disperse and depart from a place where the proclamation referred to in section 67 is made within thirty minutes after it is made; or\n(c) does not depart from a place within thirty minutes when he has reasonable grounds to believe that the proclamation referred to in section 67 would have been made in that place if some person had not opposed, hindered or assaulted, wilfully and with force, a person who would have made it.",
+    "history": "R.S., c. C-34, s. 69",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-68.html"
+  },
+  {
+    "id": "C-46-s69",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "69",
+    "marginal_note": "Neglect by peace officer",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Assemblies and Riots",
+    "text": "69 A peace officer who receives notice that there is a riot within their jurisdiction and, without reasonable excuse, fails to take all reasonable steps to suppress the riot is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 69; 2019, c. 25, s. 11",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-69.html"
+  },
+  {
+    "id": "C-46-s70",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "70",
+    "marginal_note": "Orders by Governor in Council",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Unlawful Drilling",
+    "text": "70\n(1) The Governor in Council may, by proclamation, make orders\n(a) to prohibit assemblies, without lawful authority, of persons for the purpose\n(i) of training or drilling themselves,\n(ii) of being trained or drilled to the use of arms, or\n(iii) of practising military exercises; or\n(b) to prohibit persons when assembled for any purpose from training or drilling themselves or from being trained or drilled.\n(2) [General or special order] An order that is made under subsection (1) may be general or may be made applicable to particular places, districts or assemblies to be specified in the order.\n(3) [Punishment] Every person who contravenes an order made under this section is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 70; 1992, c. 1, s. 60(F); 2019, c. 25, s. 12",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-70.html"
+  },
+  {
+    "id": "C-46-s71",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "71",
+    "marginal_note": "",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Duels",
+    "text": "71 [Repealed, 2018, c. 29, s. 4]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-71.html"
+  },
+  {
+    "id": "C-46-s72",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "72",
+    "marginal_note": "Forcible entry",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Forcible Entry and Detainer",
+    "text": "72\n(1) A person commits forcible entry when that person enters real property that is in the actual and peaceable possession of another in a manner that is likely to cause a breach of the peace or reasonable apprehension of a breach of the peace.\n(1.1) [Matters not material] For the purposes of subsection (1), it is immaterial whether or not a person is entitled to enter the real property or whether or not that person has any intention of taking possession of the real property.\n(2) [Forcible detainer] A person commits forcible detainer when, being in actual possession of real property without colour of right, he detains it in a manner that is likely to cause a breach of the peace or reasonable apprehension of a breach of the peace, against a person who is entitled by law to possession of it.\n(3) [Questions of law] The questions whether a person is in actual and peaceable possession or is in actual possession without colour of right are questions of law.",
+    "history": "R.S., 1985, c. C-46, s. 72; R.S., 1985, c. 27 (1st Supp.), s. 10; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-72.html"
+  },
+  {
+    "id": "C-46-s73",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "73",
+    "marginal_note": "Punishment",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Forcible Entry and Detainer",
+    "text": "73 Every person who commits forcible entry or forcible detainer is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 73; R.S., 1985, c. 27 (1st Supp.), s. 11; 1992, c. 1, s. 58; 2019, c. 25, s. 13",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-73.html"
+  },
+  {
+    "id": "C-46-s74",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "74",
+    "marginal_note": "Piracy by law of nations",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Piracy",
+    "text": "74\n(1) Every one commits piracy who does any act that, by the law of nations, is piracy.\n(2) [Punishment] Every one who commits piracy while in or out of Canada is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., c. C-34, s. 75; 1974-75-76, c. 105, s. 3",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-74.html"
+  },
+  {
+    "id": "C-46-s75",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "75",
+    "marginal_note": "Piratical acts",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Piracy",
+    "text": "75 Every one who, while in or out of Canada,\n(a) steals a Canadian ship,\n(b) steals or without lawful authority throws overboard, damages or destroys anything that is part of the cargo, supplies or fittings in a Canadian ship,\n(c) does or attempts to do a mutinous act on a Canadian ship, or\n(d) counsels a person to do anything mentioned in paragraph (a), (b) or (c),\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., 1985, c. C-46, s. 75; R.S., 1985, c. 27 (1st Supp.), s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-75.html"
+  },
+  {
+    "id": "C-46-s76",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "76",
+    "marginal_note": "Hijacking",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Offences against Air or Maritime Safety",
+    "text": "76 Every one who, unlawfully, by force or threat thereof, or by any other form of intimidation, seizes or exercises control of an aircraft with intent\n(a) to cause any person on board the aircraft to be confined or imprisoned against his will,\n(b) to cause any person on board the aircraft to be transported against his will to any place other than the next scheduled place of landing of the aircraft,\n(c) to hold any person on board the aircraft for ransom or to service against his will, or\n(d) to cause the aircraft to deviate in a material respect from its flight plan,\nis guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "1972, c. 13, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-76.html"
+  },
+  {
+    "id": "C-46-s77",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "77",
+    "marginal_note": "Endangering safety of aircraft or airport",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Offences against Air or Maritime Safety",
+    "text": "77 Every one who\n(a) on board an aircraft in flight, commits an act of violence against a person that is likely to endanger the safety of the aircraft,\n(b) using a weapon, commits an act of violence against a person at an airport serving international civil aviation that causes or is likely to cause serious injury or death and that endangers or is likely to endanger safety at the airport,\n(c) causes damage to an aircraft in service that renders the aircraft incapable of flight or that is likely to endanger the safety of the aircraft in flight,\n(d) places or causes to be placed on board an aircraft in service anything that is likely to cause damage to the aircraft, that will render it incapable of flight or that is likely to endanger the safety of the aircraft in flight,\n(e) causes damage to or interferes with the operation of any air navigation facility where the damage or interference is likely to endanger the safety of an aircraft in flight,\n(f) using a weapon, substance or device, destroys or causes serious damage to the facilities of an airport serving international civil aviation or to any aircraft not in service located there, or causes disruption of services of the airport, that endangers or is likely to endanger safety at the airport, or\n(g) endangers the safety of an aircraft in flight by communicating to any other person any information that the person knows to be false,\nis guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., 1985, c. C-46, s. 77; 1993, c. 7, s. 3",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-77.html"
+  },
+  {
+    "id": "C-46-s78",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "78",
+    "marginal_note": "Offensive weapons and explosive substances",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Offences against Air or Maritime Safety",
+    "text": "78\n(1) Every one, other than a peace officer engaged in the execution of his duty, who takes on board a civil aircraft an offensive weapon or any explosive substance\n(a) without the consent of the owner or operator of the aircraft or of a person duly authorized by either of them to consent thereto, or\n(b) with the consent referred to in paragraph (a) but without complying with all terms and conditions on which the consent was given,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(2) [Definition of civil aircraft] For the purposes of this section, civil aircraft means all aircraft other than aircraft operated by the Canadian Forces, a police force in Canada or persons engaged in the administration or enforcement of the Customs Act, the Excise Act or the Excise Act, 2001.",
+    "history": "R.S., 1985, c. C-46, s. 78; R.S., 1985, c. 1 (2nd Supp.), s. 213; 2002, c. 22, s. 325",
+    "last_amended": "2003-07-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-78.html"
+  },
+  {
+    "id": "C-46-s78.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "78.1",
+    "marginal_note": "Seizing control of ship or fixed platform",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Offences against Air or Maritime Safety",
+    "text": "78.1\n(1) Every one who seizes or exercises control over a ship or fixed platform by force or threat of force or by any other form of intimidation is guilty of an indictable offence and liable to imprisonment for life.\n(2) [Endangering safety of ship or fixed platform] Every one who\n(a) commits an act of violence against a person on board a ship or fixed platform,\n(b) destroys or causes damage to a ship or its cargo or to a fixed platform,\n(c) destroys or causes serious damage to or interferes with the operation of any maritime navigational facility, or\n(d) places or causes to be placed on board a ship or fixed platform anything that is likely to cause damage to the ship or its cargo or to the fixed platform,\nwhere that act is likely to endanger the safe navigation of a ship or the safety of a fixed platform, is guilty of an indictable offence and liable to imprisonment for life.\n(3) [False communication] Every one who communicates information that endangers the safe navigation of a ship, knowing the information to be false, is guilty of an indictable offence and liable to imprisonment for life.\n(4) [Threats causing death or injury] Every one who threatens to commit an offence under paragraph (2)(a), (b) or (c) in order to compel a person to do or refrain from doing any act, where the threat is likely to endanger the safe navigation of a ship or the safety of a fixed platform, is guilty of an indictable offence and liable to imprisonment for life.\n(5) [Definitions] In this section,\nfixed platform means an artificial island or a marine installation or structure that is permanently attached to the seabed for the purpose of exploration or exploitation of resources or for other economic purposes; (plate-forme fixe)\nship means every description of vessel not permanently attached to the seabed, other than a warship, a ship being used as a naval auxiliary or for customs or police purposes or a ship that has been withdrawn from navigation or is laid up. (navire)",
+    "history": "1993, c. 7, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 78.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-78.1.html"
+  },
+  {
+    "id": "C-46-s79",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "79",
+    "marginal_note": "Duty of care re explosive",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "79 Every one who has an explosive substance in his possession or under his care or control is under a legal duty to use reasonable care to prevent bodily harm or death to persons or damage to property by that explosive substance.",
+    "history": "R.S., c. C-34, s. 77",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-79.html"
+  },
+  {
+    "id": "C-46-s80",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "80",
+    "marginal_note": "Breach of duty",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "80 Every one who, being under a legal duty within the meaning of section 79, fails without lawful excuse to perform that duty, is guilty of an indictable offence and, if as a result an explosion of an explosive substance occurs that\n(a) causes death or is likely to cause death to any person, is liable to imprisonment for life; or\n(b) causes bodily harm or damage to property or is likely to cause bodily harm or damage to property, is liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 78",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-80.html"
+  },
+  {
+    "id": "C-46-s81",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "81",
+    "marginal_note": "Using explosives",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "81\n(1) Every one commits an offence who\n(a) does anything with intent to cause an explosion of an explosive substance that is likely to cause serious bodily harm or death to persons or is likely to cause serious damage to property;\n(b) with intent to do bodily harm to any person\n(i) causes an explosive substance to explode,\n(ii) sends or delivers to a person or causes a person to take or receive an explosive substance or any other dangerous substance or thing, or\n(iii) places or throws anywhere or at or on a person a corrosive fluid, explosive substance or any other dangerous substance or thing;\n(c) with intent to destroy or damage property without lawful excuse, places or throws an explosive substance anywhere; or\n(d) makes or has in his possession or has under his care or control any explosive substance with intent thereby\n(i) to endanger life or to cause serious damage to property, or\n(ii) to enable another person to endanger life or to cause serious damage to property.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of an indictable offence and liable\n(a) for an offence under paragraph (1)(a) or (b), to imprisonment for life; or\n(b) for an offence under paragraph (1)(c) or (d), to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 79",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-81.html"
+  },
+  {
+    "id": "C-46-s82",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82",
+    "marginal_note": "Possession of explosive",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82\n(1) Every person who, without lawful excuse, makes or has in their possession or under their care or control any explosive substance is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Possession in association with criminal organization] Every person who, without lawful excuse, makes or has in their possession or under their care or control any explosive substance for the benefit of, at the direction of or in association with a criminal organization is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "R.S., 1985, c. C-46, s. 82; R.S., 1985, c. 27 (1st Supp.), s. 12; 1997, c. 23, s. 2; 2001, c. 32, s. 3(F); 2018, c. 29, s. 5; 2019, c. 25, s. 14",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.html"
+  },
+  {
+    "id": "C-46-s82.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.1",
+    "marginal_note": "Sentences to be served consecutively",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.1 A sentence imposed on a person for an offence under subsection 82(2) shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events and to any other sentence to which the person is subject at the time the sentence is imposed on the person for an offence under subsection 82(2).",
+    "history": "1997, c. 23, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.1.html"
+  },
+  {
+    "id": "C-46-s82.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.2",
+    "marginal_note": "Definition of device",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.2 For the purposes of sections 82.3 to 82.5, device means any of the following:\n(a) a nuclear explosive device;\n(b) a device that disperses radioactive material;\n(c) a device that emits ionizing radiation and that is capable of causing death, serious bodily harm or substantial damage to property or the environment.",
+    "history": "2013, c. 13, s. 5",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.2.html"
+  },
+  {
+    "id": "C-46-s82.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.3",
+    "marginal_note": "Possession, etc., of nuclear material, radioactive material or device",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.3 Everyone who, with intent to cause death, serious bodily harm or substantial damage to property or the environment, makes a device or possesses, uses, transfers, exports, imports, alters or disposes of nuclear material, radioactive material or a device or commits an act against a nuclear facility or an act that causes serious interference with or serious disruption of its operations, is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "2013, c. 13, s. 5",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.3.html"
+  },
+  {
+    "id": "C-46-s82.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.4",
+    "marginal_note": "Use or alteration of nuclear material, radioactive material or device",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.4 Everyone who, with intent to compel a person, government or international organization to do or refrain from doing any act, uses or alters nuclear material, radioactive material or a device or commits an act against a nuclear facility or an act that causes serious interference with or serious disruption of its operations, is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "2013, c. 13, s. 5",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.4.html"
+  },
+  {
+    "id": "C-46-s82.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.5",
+    "marginal_note": "Commission of indictable offence to obtain nuclear material, etc.",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.5 Everyone who commits an indictable offence under this or any other Act of Parliament, with intent to obtain nuclear material, radioactive material or a device or to obtain access to a nuclear facility, is guilty of an indictable offence and is liable to imprisonment for life.",
+    "history": "2013, c. 13, s. 5",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.5.html"
+  },
+  {
+    "id": "C-46-s82.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.6",
+    "marginal_note": "Threats",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.6 Everyone who threatens to commit an offence under any of sections 82.3 to 82.5 is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years.",
+    "history": "2013, c. 13, s. 5",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.6.html"
+  },
+  {
+    "id": "C-46-s82.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "82.7",
+    "marginal_note": "Armed forces",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Dangerous Materials and Devices",
+    "text": "82.7 For greater certainty, sections 82.3 to 82.6 do not apply to an act that is committed during an armed conflict and that, at the time and in the place of its commission, is in accordance with customary international law or conventional international law applicable to the conflict, or to activities undertaken by military forces of a state in the exercise of their official duties, to the extent that those activities are governed by other rules of international law.",
+    "history": "2013, c. 13, s. 5",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 82.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-82.7.html"
+  },
+  {
+    "id": "C-46-s83",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83",
+    "marginal_note": "Engaging in prize fight",
+    "part": "PART II - Offences Against Public Order",
+    "division": "",
+    "heading": "Prize Fights",
+    "text": "83\n(1) Every one who\n(a) engages as a principal in a prize fight,\n(b) advises, encourages or promotes a prize fight, or\n(c) is present at a prize fight as an aid, second, surgeon, umpire, backer or reporter,\nis guilty of an offence punishable on summary conviction.\n(2) [Definition of prize fight] In this section, prize fight means an encounter or fight with fists, hands or feet between two persons who have met for that purpose by previous arrangement made by or for them, but does not include\n(a) a contest between amateur athletes in a combative sport with fists, hands or feet held in a province if the sport is on the programme of the International Olympic Committee or the International Paralympic Committee and, in the case where the province’s lieutenant governor in council or any other person or body specified by him or her requires it, the contest is held with their permission;\n(b) a contest between amateur athletes in a combative sport with fists, hands or feet held in a province if the sport has been designated by the province’s lieutenant governor in council or by any other person or body specified by him or her and, in the case where the lieutenant governor in council or other specified person or body requires it, the contest is held with their permission;\n(c) a contest between amateur athletes in a combative sport with fists, hands or feet held in a province with the permission of the province’s lieutenant governor in council or any other person or body specified by him or her; and\n(d) a boxing contest or mixed martial arts contest held in a province with the permission or under the authority of an athletic board, commission or similar body established by or under the authority of the province’s legislature for the control of sport within the province.",
+    "history": "R.S., 1985, c. C-46, s. 83; R.S., 1985, c. 27 (1st Supp.), s. 186; 2013, c. 19, s. 1",
+    "last_amended": "2013-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.html"
+  },
+  {
+    "id": "C-46-s83.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.01",
+    "marginal_note": "Definitions",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "83.01\n(1) The following definitions apply in this Part.\nCanadian means a Canadian citizen, a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act or a body corporate incorporated and continued under the laws of Canada or a province. (Canadien)\nentity means a person, group, trust, partnership or fund or an unincorporated association or organization. (entité)\nlisted entity means an entity on a list established by the Governor in Council under section 83.05. (entité inscrite)\nterrorist activity means\n(a) an act or omission that is committed in or outside Canada and that, if committed in Canada, is one of the following offences:\n(i) the offences referred to in subsection 7(2) that implement the Convention for the Suppression of Unlawful Seizure of Aircraft, signed at The Hague on December 16, 1970,\n(ii) the offences referred to in subsection 7(2) that implement the Convention for the Suppression of Unlawful Acts against the Safety of Civil Aviation, signed at Montreal on September 23, 1971,\n(iii) the offences referred to in subsection 7(3) that implement the Convention on the Prevention and Punishment of Crimes against Internationally Protected Persons, including Diplomatic Agents, adopted by the General Assembly of the United Nations on December 14, 1973,\n(iv) the offences referred to in subsection 7(3.1) that implement the International Convention against the Taking of Hostages, adopted by the General Assembly of the United Nations on December 17, 1979,\n(v) the offences referred to in subsection 7(2.21) that implement the Convention on the Physical Protection of Nuclear Material, done at Vienna and New York on March 3, 1980, as amended by the Amendment to the Convention on the Physical Protection of Nuclear Material, done at Vienna on July 8, 2005 and the International Convention for the Suppression of Acts of Nuclear Terrorism, done at New York on September 14, 2005,\n(vi) the offences referred to in subsection 7(2) that implement the Protocol for the Suppression of Unlawful Acts of Violence at Airports Serving International Civil Aviation, supplementary to the Convention for the Suppression of Unlawful Acts against the Safety of Civil Aviation, signed at Montreal on February 24, 1988,\n(vii) the offences referred to in subsection 7(2.1) that implement the Convention for the Suppression of Unlawful Acts against the Safety of Maritime Navigation, done at Rome on March 10, 1988,\n(viii) the offences referred to in subsection 7(2.1) or (2.2) that implement the Protocol for the Suppression of Unlawful Acts against the Safety of Fixed Platforms Located on the Continental Shelf, done at Rome on March 10, 1988,\n(ix) the offences referred to in subsection 7(3.72) that implement the International Convention for the Suppression of Terrorist Bombings, adopted by the General Assembly of the United Nations on December 15, 1997, and\n(x) the offences referred to in subsection 7(3.73) that implement the International Convention for the Suppression of the Financing of Terrorism, adopted by the General Assembly of the United Nations on December 9, 1999, or\n(b) an act or omission, in or outside Canada,\n(i) that is committed\n(A) in whole or in part for a political, religious or ideological purpose, objective or cause, and\n(B) in whole or in part with the intention of intimidating the public, or a segment of the public, with regard to its security, including its economic security, or compelling a person, a government or a domestic or an international organization to do or to refrain from doing any act, whether the public or the person, government or organization is inside or outside Canada, and\n(ii) that intentionally\n(A) causes death or serious bodily harm to a person by the use of violence,\n(B) endangers a person’s life,\n(C) causes a serious risk to the health or safety of the public or any segment of the public,\n(D) causes substantial property damage, whether to public or private property, if causing such damage is likely to result in the conduct or harm referred to in any of clauses (A) to (C), or\n(E) causes serious interference with or serious disruption of an essential service, facility or system, whether public or private, other than as a result of advocacy, protest, dissent or stoppage of work that is not intended to result in the conduct or harm referred to in any of clauses (A) to (C),\nand includes a conspiracy, attempt or threat to commit any such act or omission, or being an accessory after the fact or counselling in relation to any such act or omission, but, for greater certainty, does not include an act or omission that is committed during an armed conflict and that, at the time and in the place of its commission, is in accordance with customary international law or conventional international law applicable to the conflict, or the activities undertaken by military forces of a state in the exercise of their official duties, to the extent that those activities are governed by other rules of international law. (activité terroriste)\nterrorist group means\n(a) an entity that has as one of its purposes or activities facilitating or carrying out any terrorist activity, or\n(b) a listed entity,\nand includes an association of such entities. (groupe terroriste)\n(1.1) [For greater certainty] For greater certainty, the expression of a political, religious or ideological thought, belief or opinion does not come within paragraph (b) of the definition terrorist activity in subsection (1) unless it constitutes an act or omission that satisfies the criteria of that paragraph.\n(1.2) [For greater certainty] For greater certainty, a suicide bombing is an act that comes within paragraph (a) or (b) of the definition terrorist activity in subsection (1) if it satisfies the criteria of that paragraph.\n(2) [Facilitation] For the purposes of this Part, facilitation shall be construed in accordance with subsection 83.19(2).",
+    "history": "2001, c. 41, ss. 4, 126; 2010, c. 19, s. 1; 2013, c. 13, s. 6",
+    "last_amended": "2013-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.01.html"
+  },
+  {
+    "id": "C-46-s83.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.02",
+    "marginal_note": "Providing or collecting property for certain activities",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.02 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years who, directly or indirectly, wilfully and without lawful justification or excuse, provides or collects property intending that it be used or knowing that it will be used, in whole or in part, in order to carry out\n(a) an act or omission that constitutes an offence referred to in subparagraphs (a)(i) to (ix) of the definition of terrorist activity in subsection 83.01(1), or\n(b) any other act or omission intended to cause death or serious bodily harm to a civilian or to any other person not taking an active part in the hostilities in a situation of armed conflict, if the purpose of that act or omission, by its nature or context, is to intimidate the public, or to compel a government or an international organization to do or refrain from doing any act.",
+    "history": "2001, c. 41, s. 4; 2019, c. 25, s. 15(E)",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.02.html"
+  },
+  {
+    "id": "C-46-s83.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.03",
+    "marginal_note": "Providing, making available, etc., property or services for terrorist purposes",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.03\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years who, directly or indirectly, wilfully and without lawful justification or excuse, collects property or provides, invites a person to provide or makes available property or financial or other related services, intending that they be used, or knowing that they will be used, in whole or in part, for the purpose of facilitating or carrying out any terrorist activity, or for the purpose of benefiting any person who is facilitating or carrying out such an activity.\n(2) [Providing, making available, etc., property or services — use by terrorist group] Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years who, directly or indirectly, wilfully and without lawful justification or excuse, collects property or provides, invites a person to provide or makes available property or financial or other related services, knowing that, in whole or part, they will be used by or will benefit a terrorist group.\n(3) [Exception — authorization] Subsection (2) does not apply to a person who carries out any of the acts referred to in that subsection under and in accordance with an authorization granted under section 83.032.\n(4) [Exception — humanitarian assistance activities] Subsections (1) and (2) do not apply to a person who carries out any of the acts referred to in those subsections for the sole purpose of carrying out humanitarian assistance activities conducted under the auspices of impartial humanitarian organizations in accordance with international law while using reasonable efforts to minimize any benefit to terrorist groups.",
+    "history": "2001, c. 41, s. 4; 2019, c. 25, s. 16(E); 2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.03.html"
+  },
+  {
+    "id": "C-46-s83.031",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.031",
+    "marginal_note": "Definition of Public Safety Minister",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.031\n(1) In sections 83.032 to 83.0392, Public Safety Minister means the Minister of Public Safety and Emergency Preparedness.\n(2) [Designation] Any Minister referred to in any of sections 83.032 to 83.0392 may designate a person to exercise a power, or perform a duty or function, conferred on that Minister under those sections.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.031.html"
+  },
+  {
+    "id": "C-46-s83.032",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.032",
+    "marginal_note": "Authorization",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.032\n(1) On application, the Public Safety Minister may authorize an eligible person to carry out, in a specified geographic area that is controlled by a terrorist group, a specified activity that would otherwise be prohibited under subsection 83.03(2) — or a specified class of such activities — for any specified purpose from among the following:\n(a) providing or supporting the provision of health services;\n(b) providing or supporting the provision of education services;\n(c) providing or supporting the provision of programs to assist individuals in earning a livelihood;\n(d) providing or supporting the provision of programs to promote or protect human rights;\n(e) providing or supporting the provision of services related to immigration, including services related to the resettlement of individuals and the safe passage of individuals from one geographic area to another; and\n(f) supporting any operations of a federal minister or a department or agency of the Government of Canada that are conducted for a purpose other than one set out in any of paragraphs (a) to (e).\n(2) [Control] For the purposes of this section, a terrorist group controls a geographic area if the group exerts sufficient influence over the area such that the carrying out, in the area, of an activity involving property or financial or other related services could reasonably be expected to result in the terrorist group using or benefiting from the property or services, in whole or in part.\n(2.1) [Minister’s obligation — information] The Public Safety Minister must, at the request of an eligible person or an organization, provide to that person or organization information in writing about whether an authorization is required to carry out an activity or a class of activities in a given geographic area.\n(3) [Limitation] The Public Safety Minister must not, under subsection (1), authorize the making by a federal minister or a department or agency of the Government of Canada of a grant or contribution that is for the purpose of supporting any operations referred to in paragraph (1)(f).\n(4) [Eligible persons] A person is eligible to be granted an authorization if they are in Canada or are a Canadian outside Canada.\n(5) [Referral] The Public Safety Minister may consider an application only if it has been referred to them by\n(a) the Minister of Citizenship and Immigration, if the application is in respect of only the purpose set out in paragraph (1)(e);\n(b) the Minister of Foreign Affairs, if the application is not in respect of the purpose set out in paragraph (1)(e); or\n(c) both of those Ministers, if the application is in respect of two or more purposes set out in subsection (1), at least one of which is the purpose set out in paragraph (1)(e).\n(6) [Conditions of referral] The Minister of Foreign Affairs, the Minister of Citizenship and Immigration or both of those Ministers, as the case may be, may refer an application if they are satisfied that\n(a) the application meets any requirements set out in the regulations;\n(b) the geographic area identified in the application is controlled by a terrorist group;\n(c) the activity proposed in the application is to be carried out for any of the purposes set out in paragraphs (1)(a) to (f);\n(d) that activity responds to a real and important need in that geographic area; and\n(e) the applicant is capable of administering funds, and reporting on that administration, in a manner that is transparent and accountable, in circumstances in which a terrorist group may use or benefit from property or financial or other related services.\n(7) [Deemed withdrawal] An application may be deemed to be withdrawn by the Minister or Ministers who may refer it if the applicant has, within 60 days after the day on which the request is made, failed to comply with a request to provide information that ought to have been included in the application.\n(8) [Assessment] The Minister who refers an application must, as part of the referral, set out their assessment of how the application meets the conditions set out in paragraphs (6)(a) to (e).\n(9) [Conditions for grant] The Public Safety Minister may grant the authorization under subsection (1) if they are satisfied that\n(a) there is no practical way to carry out the activity proposed in the application without creating a risk that, in whole or in part, a terrorist group will use or benefit from the property or financial or related services at issue; and\n(b) the benefits of carrying out of that activity outweigh that risk, taking into account\n(i) the referral of the Minister of Foreign Affairs, the Minister of Citizenship and Immigration or both of those Ministers, as the case may be,\n(ii) the security review conducted by the Public Safety Minister under subsection (10),\n(iii) any mitigation measures to minimize that risk, and any other terms and conditions, that may be included in the authorization, and\n(iv) any other factor that the Public Safety Minister considers appropriate in the circumstances.\n(10) [Security review] In conducting a security review, the Public Safety Minister must assess the impact of granting the authorization on the financing of terrorism, and in doing so may consider, among other factors,\n(a) whether the applicant or any person who is to be involved in carrying out the activity proposed in the application has any links to a terrorist group;\n(b) the likelihood that the applicant or any person who is to be involved in carrying out that activity will be acting for the benefit of, at the direction of or in association with a terrorist group in carrying out the activity; and\n(c) whether the applicant or any person who is to be involved in carrying out that activity is being or has been investigated for having committed a terrorism offence or has ever been charged with a terrorism offence.\n(11) [Additional information] The Public Safety Minister may request that the applicant provide any additional information in respect of the application in the form and manner, and within the period, that are specified by that Minister. If the applicant fails, without reasonable excuse, to provide the information within the specified period, that Minister may deem the application to be withdrawn.\n(12) [Terms and conditions] The Public Safety Minister may make the authorization subject to any terms and conditions that, in their opinion, are required.\n(13) [Third party involvement] An authorization applies not only to the person to whom it is granted but also to any other person involved, directly or indirectly, in carrying out a specified activity in accordance with the authorization.\n(14) [Period of validity] An authorization is valid for the period of not more than five years that is specified in the authorization.\n(15) [Decisions of the United Nations Security Council] In the case of an activity proposed in an application in the course of which property or financial or other related services will be used by or will benefit a listed entity that is subject to a sanctions regime established by the Security Council of the United Nations, the Public Safety Minister may authorize the carrying out of that activity only if the Minister of Foreign Affairs confirms that\n(a) the Security Council did not intend that the activity be prohibited;\n(b) the Security Council or a Committee established by the Security Council has approved the activity in advance; or\n(c) in the opinion of the Minister of Foreign Affairs, there is no obstacle in international law to granting the authorization.\n(16) [Statutory Instruments Act] The Statutory Instruments Act does not apply to an authorization.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.032.html"
+  },
+  {
+    "id": "C-46-s83.033",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.033",
+    "marginal_note": "Notice of refusal",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.033\n(1) The Public Safety Minister, the Minister of Foreign Affairs or the Minister of Citizenship and Immigration, as the case may be, must give notice of a decision to refuse an application made under section 83.032 to the applicant within a reasonable time.\n(2) [Waiting period — new application] An applicant whose application is refused is not permitted to make a new application in respect of the same activity until the end of the 30th day after the day on which the notice is given, unless the Minister who gave the notice is satisfied that there has been a material change of circumstances.\n(3) [Consideration of new application without referral] If the Public Safety Minister gave the notice and is satisfied as described in subsection (2), that Minister may consider the new application without it having been referred under subsection 83.032(5). In that case, that Minister may take into account the referral of the previous application for the purposes of subparagraph 83.032(9)(b)(i).",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.033.html"
+  },
+  {
+    "id": "C-46-s83.034",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.034",
+    "marginal_note": "Additional security reviews",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.034 At any time during the period of validity of an authorization granted under section 83.032 or renewed under section 83.035, the Public Safety Minister may conduct additional security reviews under subsection 83.032(10) in respect of any person to whom the authorization applies. For the purpose of those reviews, that Minister may request that the person to whom the authorization is granted provide any additional information in the form and manner, and within the period, that are specified by that Minister, but the request must relate only to the authorization or its renewal.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.034.html"
+  },
+  {
+    "id": "C-46-s83.035",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.035",
+    "marginal_note": "Renewal of authorization",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.035\n(1) The Public Safety Minister may renew an authorization granted under section 83.032 for successive periods of not more than five years each on application, for each renewal, made within any period set out in the regulations and before the authorization expires.\n(2) [Exception] Despite subsection (1), if an application for renewal is made after the authorization expires, the Public Safety Minister may renew the authorization if, in that Minister’s opinion, there are exceptional circumstances that justify why the application for renewal was not made before it expired.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.035.html"
+  },
+  {
+    "id": "C-46-s83.036",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.036",
+    "marginal_note": "Amendment to authorization",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.036\n(1) The Public Safety Minister may amend an authorization granted under section 83.032 or renewed under section 83.035, including any terms and conditions included in it.\n(2) [Exception] Despite subsection (1), the Public Safety Minister is not permitted to amend an authorization if the amendment would be so significant as to change the essential nature of the authorization, including if the amendment would replace a purpose set out in subsection 83.032(1) and specified in the authorization or add another such purpose.\n(3) [Supporting information] The person to whom the authorization is granted must provide to the Public Safety Minister any information specified by that Minister in support of the amendment.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.036.html"
+  },
+  {
+    "id": "C-46-s83.037",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.037",
+    "marginal_note": "Authorization — suspension and revocation",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.037 The Public Safety Minister may, at any time after granting an authorization under section 83.032, suspend or revoke it or restrict its scope if\n(a) a person to whom the authorization applies fails to comply with the authorization, including any terms and conditions included in it;\n(b) the person to whom the authorization is granted fails, without reasonable excuse, to comply with any reporting requirements or to provide any information requested under section 83.034; or\n(c) the Public Safety Minister is no longer satisfied that the condition set out in paragraph 83.032(9)(b) is met.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.037.html"
+  },
+  {
+    "id": "C-46-s83.038",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.038",
+    "marginal_note": "Assistance to Public Safety Minister",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.038\n(1) The following entities may assist the Public Safety Minister in the administration and enforcement of sections 83.031 to 83.0392, including by collecting information from and disclosing information to that Minister and each other:\n(a) the Canadian Security Intelligence Service;\n(b) the Royal Canadian Mounted Police;\n(c) the Communications Security Establishment;\n(d) the Department of National Defence;\n(e) the Canadian Armed Forces;\n(f) the Department of Foreign Affairs, Trade and Development;\n(g) the Canada Revenue Agency;\n(h) the Canada Border Services Agency;\n(i) the Department of Citizenship and Immigration; and\n(j) any other entity prescribed by regulation.\n(2) [Use of information] Any information collected or disclosed under subsection (1) must only be used for the administration and enforcement of sections 83.031 to 83.0392.\n(3) [Compliance with subsection (2)] The Public Safety Minister must take reasonable steps to ensure that any entity assisting that Minister under subsection (1) complies with subsection (2).",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.038.html"
+  },
+  {
+    "id": "C-46-s83.039",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.039",
+    "marginal_note": "Judicial review",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.039\n(1) The rules set out in subsection (2) apply to judicial review proceedings in respect of decisions made by the Public Safety Minister, the Minister of Foreign Affairs or the Minister of Citizenship and Immigration under sections 83.032 to 83.038.\n(2) [Rules] The following rules apply for the purposes of subsection (1):\n(a) [Repealed, 2024, c. 16, s. 88]\n(a.1) [Repealed, 2024, c. 16, s. 88]\n(b) [Repealed, 2024, c. 16, s. 88]\n(c) [Repealed, 2024, c. 16, s. 88]\n(d) the judge must provide the applicant and the relevant Minister with an opportunity to be heard;\n(e) [Repealed, 2024, c. 16, s. 88]\n(f) if the judge determines that evidence or other information provided by the relevant Minister is not relevant or if the relevant Minister withdraws the evidence or other information, the judge must not base their decision on that evidence or other information and must return it to the relevant Minister; and\n(g) the judge must ensure the confidentiality of all evidence and other information that the relevant Minister withdraws.\n(2.1) [For greater certainty] For greater certainty, sections 38.2 to 38.45 of the Canada Evidence Act apply to the judicial review proceedings referred to in subsection (1).\n(3) [Protection of information on an appeal] Subsection (2) applies to any appeal of a decision made by a judge in relation to the judicial review proceedings referred to in subsection (1) and to any further appeal, with any necessary modifications.\n(4) [Definition of judge] In this section, judge means the Chief Justice of the Federal Court or a judge of that Court designated by the Chief Justice.",
+    "history": "2023, c. 14, s. 1; 2024, c. 16, s. 88",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.039.html"
+  },
+  {
+    "id": "C-46-s83.0391",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.0391",
+    "marginal_note": "Regulations",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.0391 The Governor in Council may, on the recommendation of the Public Safety Minister, make regulations\n(a) respecting applications for authorization referred to in subsection 83.032(1);\n(a.1) respecting requests and the provision of information under subsection 83.032(2.1);\n(b) respecting the granting, renewal, amendment, suspension, revocation or restriction of the scope of authorizations by the Public Safety Minister for the purposes of sections 83.032 and 83.035 to 83.037;\n(c) respecting reporting by the person to whom an authorization is granted under section 83.032 for the purpose of ensuring compliance with the authorization and with any terms and conditions included in it under subsection 83.032(12); and\n(d) prescribing any other entity for the purpose of paragraph 83.038(1)(j).",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.0391",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.0391.html"
+  },
+  {
+    "id": "C-46-s83.0392",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.0392",
+    "marginal_note": "Annual report",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.0392\n(1) The Public Safety Minister must prepare and cause to be laid before each House of Parliament, within 90 days after the first day of January of every year, a report on the operation of sections 83.031 to 83.0391 for the previous calendar year.\n(1.1) [Number of applications for authorizations] The report under subsection (1) must set out the number of applications for authorizations made, approved or refused in the previous calendar year.\n(1.2) [Redactions] If the report under subsection (1) contains any redactions, the Public Safety Minister must forward the unredacted report to the National Security and Intelligence Committee of Parliamentarians as well as the National Security and Intelligence Review Agency.\n(2) [Comprehensive review and report] A comprehensive review of sections 83.031 to 83.0391 and their operation must be conducted by the Public Safety Minister no later than the first anniversary of the day on which this section comes into force. The Public Safety Minister must cause a report to be laid before each House of Parliament within 180 days after that first anniversary and every five years thereafter.\n(3) [Plan to remedy deficiencies] If the report identifies any deficiencies in sections 83.031 to 83.0391 or their operation, the report must include a plan to remedy those deficiencies — including any proposed legislative amendments — and a timeline for its implementation.",
+    "history": "2023, c. 14, s. 1",
+    "last_amended": "2023-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.0392",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.0392.html"
+  },
+  {
+    "id": "C-46-s83.04",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.04",
+    "marginal_note": "Using or possessing property for terrorist purposes",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Financing of Terrorism",
+    "text": "83.04 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years who\n(a) uses property, directly or indirectly, in whole or in part, for the purpose of facilitating or carrying out a terrorist activity, or\n(b) possesses property intending that it be used or knowing that it will be used, directly or indirectly, in whole or in part, for the purpose of facilitating or carrying out a terrorist activity.",
+    "history": "2001, c. 41, s. 4; 2019, c. 25, s. 17(E)",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.04.html"
+  },
+  {
+    "id": "C-46-s83.05",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.05",
+    "marginal_note": "Establishment of list",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "List of Entities",
+    "text": "83.05\n(1) The Governor in Council may, by regulation, establish a list on which the Governor in Council may place any entity if, on the recommendation of the Minister of Public Safety and Emergency Preparedness, the Governor in Council is satisfied that there are reasonable grounds to believe that\n(a) the entity has knowingly carried out, attempted to carry out, participated in or facilitated a terrorist activity; or\n(b) the entity has knowingly acted on behalf of, at the direction of or in association with an entity referred to in paragraph (a).\n(1.1) [Recommendation] The Minister may make a recommendation referred to in subsection (1) only if he or she has reasonable grounds to believe that the entity to which the recommendation relates is an entity referred to in paragraph (1)(a) or (b).\n(1.2) [Amendment to name of listed entity] The Minister may, by regulation,\n(a) change the name of a listed entity, or add to the list any other name by which a listed entity may also be or have been known, if the Minister has reasonable grounds to believe that the listed entity is using a name that is not on the list; and\n(b) delete from the list any other name by which a listed entity may also have been known, if the entity is no longer using that name.\n(2) [Application to Minister] On application in writing by a listed entity to be removed from the list, the Minister shall decide whether the applicant should remain a listed entity or whether the Minister should recommend to the Governor in Council that the applicant be removed from the list, taking into account the grounds set out in subsection (1).\n(3) [Deeming] If the Minister does not make a decision on the application referred to in subsection (2) within 90 days after receipt of the application, or within any longer period that may be agreed to in writing by the Minister and the applicant, the Minister is deemed to have decided that the applicant should remain a listed entity.\n(4) [Notice of the decision to the applicant] The Minister shall give notice without delay to the applicant of any decision taken or deemed to have been taken respecting the application referred to in subsection (2).\n(5) [Judicial review] Within 60 days after the receipt of the notice of the decision referred to in subsection (4), the applicant may apply to a judge for judicial review of the decision.\n(6) [Reference] When an application is made under subsection (5), the judge shall, without delay\n(a) [Repealed, 2024, c. 16, s. 89]\n(b) [Repealed, 2024, c. 16, s. 89]\n(c) provide the applicant with a reasonable opportunity to be heard; and\n(d) determine whether the decision is reasonable on the basis of the information available to the judge and, if found not to be reasonable, order that the applicant no longer be a listed entity.\n(6.1) [Evidence] The judge may receive into evidence anything that, in the opinion of the judge, is reliable and appropriate, even if it would not otherwise be admissible under Canadian law, and may base his or her decision on that evidence.\n(7) [Publication] The Minister shall cause to be published, without delay, in the Canada Gazette notice of a final order of a court that the applicant no longer be a listed entity.\n(8) [New application] A listed entity may not make another application under subsection (2) except if, since the time when the entity made its last application,\n(a) there has been a material change in its circumstances; or\n(b) the Minister has completed a review under subsection (8.1) with respect to that entity.\n(8.1) [Review — listed entity] The Minister shall review whether there are still reasonable grounds, as set out in subsection (1), for an entity to be a listed entity and make a recommendation to the Governor in Council as to whether the entity should remain a listed entity\n(a) within five years after\n(i) the day on which this subsection comes into force, if the entity is a listed entity on that day, or\n(ii) the day on which the entity is added to the list, if the entity is added to the list after the day on which this subsection comes into force; and\n(b) subsequently, within five years after the most recent recommendation made under this subsection with respect to the entity.\n(9) [Validity] Reviews undertaken under subsection (8.1) do not affect the validity of the list.\n(10) [Publication] The Minister shall cause notice of the results of every review of a listed entity undertaken under subsection (8.1) to be published in the Canada Gazette within five years after the review is completed.\n(11) [Definition of judge] In this section, judge means the Chief Justice of the Federal Court or a judge of that Court designated by the Chief Justice.",
+    "history": "2001, c. 41, ss. 4, 143; 2005, c. 10, ss. 18, 34; 2019, c. 13, s. 141; 2024, c. 16, s. 89",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.05.html"
+  },
+  {
+    "id": "C-46-s83.06",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.06",
+    "marginal_note": "Return of information",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "List of Entities",
+    "text": "83.06\n(1) For the purposes of subsection 83.05(6), any information that is obtained in confidence from a government, an institution or an agency of a foreign state, from an international organization of states or from an institution or an agency of an international organization of states and that is provided to the judge by the Minister of Public Safety and Emergency Preparedness shall be returned to counsel representing the Minister and shall not be considered by the judge in making the determination under paragraph 83.05(6)(d), if\n(a) the judge determines that the information is not relevant;\n(b) the judge determines that the information is relevant but should be summarized in a statement to be provided to the applicant; or\n(c) the Minister withdraws the information.\n(2) [For greater certainty] For greater certainty, sections 38.2 to 38.45 of the Canada Evidence Act apply to an application made under subsection 83.05(5).",
+    "history": "2001, c. 41, s. 4; 2005, c. 10, s. 19; 2024, c. 16, s. 90",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.06.html"
+  },
+  {
+    "id": "C-46-s83.07",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.07",
+    "marginal_note": "Mistaken identity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "List of Entities",
+    "text": "83.07\n(1) An entity whose name is the same as or similar to a name, appearing on the list, of a listed entity and who claims not to be that listed entity may apply in writing to the Minister of Public Safety and Emergency Preparedness for a certificate stating that it is not that listed entity.\n(2) [Issuance of certificate] The Minister shall, within 30 days after receiving the application, issue a certificate if he or she is satisfied that the applicant is not that listed entity.",
+    "history": "2001, c. 41, s. 4; 2005, c. 10, s. 20; 2019, c. 13, s. 142",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.07.html"
+  },
+  {
+    "id": "C-46-s83.08",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.08",
+    "marginal_note": "Freezing of property",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Freezing of Property",
+    "text": "83.08\n(1) No person in Canada and no Canadian outside Canada shall knowingly\n(a) deal directly or indirectly in any property that is owned or controlled by or on behalf of a terrorist group;\n(b) enter into or facilitate, directly or indirectly, any transaction in respect of property referred to in paragraph (a); or\n(c) provide any financial or other related services in respect of property referred to in paragraph (a) to, for the benefit of or at the direction of a terrorist group.\n(2) [No civil liability] A person who acts reasonably in taking, or omitting to take, measures to comply with subsection (1) shall not be liable in any civil action arising from having taken or omitted to take the measures, if they took all reasonable steps to satisfy themselves that the relevant property was owned or controlled by or on behalf of a terrorist group.",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 3",
+    "last_amended": "2013-07-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.08.html"
+  },
+  {
+    "id": "C-46-s83.09",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.09",
+    "marginal_note": "Exemptions",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Freezing of Property",
+    "text": "83.09\n(1) The Minister of Public Safety and Emergency Preparedness, or a person designated by him or her, may authorize any person in Canada or any Canadian outside Canada to carry out a specified activity or transaction that is prohibited by section 83.08, or a class of such activities or transactions.\n(2) [Ministerial authorization] The Minister, or a person designated by him or her, may make the authorization subject to any terms and conditions that are required in their opinion and may amend, suspend, revoke or reinstate it.\n(3) [Existing equities maintained] All secured and unsecured rights and interests in the frozen property that are held by persons, other than terrorist groups or their agents, are entitled to the same ranking that they would have been entitled to had the property not been frozen.\n(4) [Third party involvement] If a person has obtained an authorization under subsection (1), any other person involved in carrying out the activity or transaction, or class of activities or transactions, to which the authorization relates is not subject to sections 83.08, 83.1 and 83.11 if the terms or conditions of the authorization that are imposed under subsection (2), if any, are met.",
+    "history": "2001, c. 41, s. 4; 2005, c. 10, s. 21",
+    "last_amended": "2005-04-04",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.09",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.09.html"
+  },
+  {
+    "id": "C-46-s83.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.1",
+    "marginal_note": "Disclosure",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Freezing of Property",
+    "text": "83.1\n(1) Every person in Canada and every Canadian outside Canada shall disclose without delay to the Commissioner of the Royal Canadian Mounted Police or to the Director of the Canadian Security Intelligence Service\n(a) the existence of property in their possession or control that they know is owned or controlled by or on behalf of a terrorist group; and\n(b) information about a transaction or proposed transaction in respect of property referred to in paragraph (a).\n(2) [Immunity] No criminal or civil proceedings lie against a person for disclosure made in good faith under subsection (1).",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 4",
+    "last_amended": "2013-07-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.1.html"
+  },
+  {
+    "id": "C-46-s83.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.11",
+    "marginal_note": "Audit",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Freezing of Property",
+    "text": "83.11\n(1) The following entities must determine on a continuing basis whether they are in possession or control of property owned or controlled by or on behalf of a listed entity:\n(a) authorized foreign banks within the meaning of section 2 of the Bank Act in respect of their business in Canada, or banks to which that Act applies;\n(b) cooperative credit societies, savings and credit unions and caisses populaires regulated by a provincial Act and associations regulated by the Cooperative Credit Associations Act;\n(c) foreign companies within the meaning of subsection 2(1) of the Insurance Companies Act in respect of their insurance business in Canada;\n(c.1) companies, provincial companies and societies within the meaning of subsection 2(1) of the Insurance Companies Act;\n(c.2) fraternal benefit societies regulated by a provincial Act in respect of their insurance activities, and insurance companies and other entities engaged in the business of insuring risks that are regulated by a provincial Act;\n(d) companies to which the Trust and Loan Companies Act applies;\n(e) trust companies regulated by a provincial Act;\n(f) loan companies regulated by a provincial Act; and\n(g) entities authorized under provincial legislation to engage in the business of dealing in securities, or to provide portfolio management or investment counselling services.\n(2) [Monthly report] Subject to the regulations, every entity referred to in paragraphs (1)(a) to (g) must report, within the period specified by regulation or, if no period is specified, monthly, to the principal agency or body that supervises or regulates it under federal or provincial law either\n(a) that it is not in possession or control of any property referred to in subsection (1), or\n(b) that it is in possession or control of such property, in which case it must also report the number of persons, contracts or accounts involved and the total value of the property.\n(3) [Immunity] No criminal or civil proceedings lie against a person for making a report in good faith under subsection (2).\n(4) [Regulations] The Governor in Council may make regulations\n(a) excluding any entity or class of entities from the requirement to make a report referred to in subsection (2), and specifying the conditions of exclusion; and\n(b) specifying a period for the purposes of subsection (2).",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.11.html"
+  },
+  {
+    "id": "C-46-s83.12",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.12",
+    "marginal_note": "Offences — freezing of property, disclosure or audit",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Freezing of Property",
+    "text": "83.12\n(1) Every person who contravenes any of sections 83.08, 83.1 and 83.11 is guilty of an offence and liable\n(a) on conviction on indictment, to imprisonment for a term of not more than 10 years; or\n(b) on summary conviction, to a fine of not more than $100,000 or to imprisonment for a term of not more than two years less a day, or to both.\n(2) [Repealed, 2013, c. 9, s. 5]",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 5; 2019, c. 25, s. 18",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.12.html"
+  },
+  {
+    "id": "C-46-s83.13",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.13",
+    "marginal_note": "Seizure and restraint of assets",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Seizure and Restraint of Property",
+    "text": "83.13\n(1) Where a judge of the Federal Court, on an ex parte application by the Attorney General, after examining the application in private, is satisfied that there are reasonable grounds to believe that there is in any building, receptacle or place any property in respect of which an order of forfeiture may be made under subsection 83.14(5), the judge may issue\n(a) if the property is situated in Canada, a warrant authorizing a person named therein or a peace officer to search the building, receptacle or place for that property and to seize that property and any other property in respect of which that person or peace officer believes, on reasonable grounds, that an order of forfeiture may be made under that subsection; or\n(b) if the property is situated in or outside Canada, a restraint order prohibiting any person from disposing of, or otherwise dealing with any interest in, that property other than as may be specified in the order.\n(1.1) [Contents of application] An affidavit in support of an application under subsection (1) may be sworn on information and belief, and, notwithstanding the Federal Court Rules, 1998, no adverse inference shall be drawn from a failure to provide evidence of persons having personal knowledge of material facts.\n(2) [Appointment of manager] On an application under subsection (1), at the request of the Attorney General, if a judge is of the opinion that the circumstances so require, the judge may\n(a) appoint a person to take control of, and to manage or otherwise deal with, all or part of the property in accordance with the directions of the judge; and\n(b) require any person having possession of that property to give possession of the property to the person appointed under paragraph (a).\n(3) [Appointment of Minister of Public Works and Government Services] When the Attorney General of Canada so requests, a judge appointing a person under subsection (2) shall appoint the Minister of Public Works and Government Services.\n(4) [Power to manage] The power to manage or otherwise deal with property under subsection (2) includes\n(a) the power to make an interlocutory sale of perishable or rapidly depreciating property;\n(b) the power to destroy, in accordance with subsections (5) to (8), property that has little or no value; and\n(c) the power to have property, other than real property or a conveyance, forfeited to Her Majesty in accordance with subsection (8.1).\n(5) [Application for destruction order] Before a person who is appointed to manage property destroys property that has little or no value, they shall apply to a judge of the Federal Court for a destruction order.\n(6) [Notice] Before making a destruction order, a judge shall require notice in accordance with subsection (7) to be given to and may hear any person who, in the judge’s opinion, appears to have a valid interest in the property.\n(7) [Manner of giving notice] A notice shall\n(a) be given in the manner that the judge directs or that may be specified in the rules of the Federal Court; and\n(b) specify the effective period of the notice that the judge considers reasonable or that may be set out in the rules of the Federal Court.\n(8) [Destruction order] A judge shall order that the property be destroyed if they are satisfied that the property has little or no financial or other value.\n(8.1) [Forfeiture order] On application by a person who is appointed to manage the property, a judge of the Federal Court shall order that the property, other than real property or a conveyance, be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the law if\n(a) a notice is given or published in the manner that the judge directs or that may be specified in the rules of the Federal Court;\n(b) the notice specifies a period of 60 days during which a person may make an application to the judge asserting their interest in the property; and\n(c) during that period, no one makes such an application.\n(9) [When management order ceases to have effect] A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty.\n(9.1) [For greater certainty] For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale.\n(10) [Application to vary] The Attorney General may at any time apply to a judge of the Federal Court to cancel or vary an order or warrant made under this section, other than an appointment made under subsection (3).\n(11) [Procedure] Subsection 462.32(4), sections 462.34 to 462.35 and 462.4, subsection 487(3) and section 488 apply, with any modifications that the circumstances require, to a warrant issued under paragraph (1)(a). Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(12) [Procedure] Subsections 462.33(4) and (6) to (11) and sections 462.34 to 462.35 and 462.4 apply, with such modifications as the circumstances require, to an order issued under paragraph (1)(b).",
+    "history": "2001, c. 41, s. 4; 2017, c. 7, s. 54; 2019, c. 25, s. 19; 2024, c. 15, s. 307",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.13.html"
+  },
+  {
+    "id": "C-46-s83.14",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.14",
+    "marginal_note": "Application for order of forfeiture",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Forfeiture of Property",
+    "text": "83.14\n(1) The Attorney General may make an application to a judge of the Federal Court for an order of forfeiture in respect of\n(a) property owned or controlled by or on behalf of a terrorist group; or\n(b) property that has been or will be used, in whole or in part, to facilitate or carry out a terrorist activity.\n(2) [Contents of application] An affidavit in support of an application by the Attorney General under subsection (1) may be sworn on information and belief, and, notwithstanding the Federal Court Rules, 1998, no adverse inference shall be drawn from a failure to provide evidence of persons having personal knowledge of material facts.\n(3) [Respondents] The Attorney General is required to name as a respondent to an application under subsection (1) only those persons who are known to own or control the property that is the subject of the application.\n(4) [Notice] The Attorney General shall give notice of an application under subsection (1) to named respondents in such a manner as the judge directs or as provided in the rules of the Federal Court.\n(5) [Granting of forfeiture order] If a judge is satisfied on a balance of probabilities that property is property referred to in paragraph (1)(a) or (b), the judge shall order that the property be forfeited to Her Majesty to be disposed of as the Attorney General directs or otherwise dealt with in accordance with the law.\n(5.1) [Use of proceeds] Any proceeds that arise from the disposal of property under subsection (5) may be used to compensate victims of terrorist activities and to fund anti-terrorist initiatives in accordance with any regulations made by the Governor in Council under subsection (5.2).\n(5.2) [Regulations] The Governor in Council may make regulations for the purposes of specifying how the proceeds referred to in subsection (5.1) are to be distributed.\n(6) [Order refusing forfeiture] Where a judge refuses an application under subsection (1) in respect of any property, the judge shall make an order that describes the property and declares that it is not property referred to in that subsection.\n(7) [Notice] On an application under subsection (1), a judge may require notice to be given to any person who, in the opinion of the Court, appears to have an interest in the property, and any such person shall be entitled to be added as a respondent to the application.\n(8) [Third party interests] If a judge is satisfied that a person referred to in subsection (7) has an interest in property that is subject to an application, has exercised reasonable care to ensure that the property would not be used to facilitate or carry out a terrorist activity, and is not a member of a terrorist group, the judge shall order that the interest is not affected by the forfeiture. Such an order shall declare the nature and extent of the interest in question.\n(9) [Dwelling-house] Where all or part of property that is the subject of an application under subsection (1) is a dwelling-house, the judge shall also consider\n(a) the impact of an order of forfeiture on any member of the immediate family of the person who owns or controls the dwelling-house, if the dwelling-house was the member’s principal residence at the time the dwelling-house was ordered restrained or at the time the forfeiture application was made and continues to be the member’s principal residence; and\n(b) whether the member appears innocent of any complicity or collusion in the terrorist activity.\n(10) [Motion to vary or set aside] A person who claims an interest in property that was forfeited and who did not receive notice under subsection (7) may bring a motion to the Federal Court to vary or set aside an order made under subsection (5) not later than 60 days after the day on which the forfeiture order was made.\n(11) [No extension of time] The Court may not extend the period set out in subsection (10).",
+    "history": "2001, c. 41, s. 4; 2017, c. 7, s. 55(F)",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.14.html"
+  },
+  {
+    "id": "C-46-s83.15",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.15",
+    "marginal_note": "Disposition of property",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Forfeiture of Property",
+    "text": "83.15 Subsection 462.42(6) and sections 462.43 and 462.46 apply, with such modifications as the circumstances require, to property subject to a warrant or restraint order issued under subsection 83.13(1) or ordered forfeited under subsection 83.14(5).",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.15.html"
+  },
+  {
+    "id": "C-46-s83.16",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.16",
+    "marginal_note": "Interim preservation rights",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Forfeiture of Property",
+    "text": "83.16\n(1) Pending any appeal of an order made under section 83.14, property restrained under an order issued under section 83.13 shall continue to be restrained, property seized under a warrant issued under that section shall continue to be detained, and any person appointed to manage, control or otherwise deal with that property under that section shall continue in that capacity.\n(2) [Appeal of refusal to grant order] Section 462.34 applies, with such modifications as the circumstances require, to an appeal taken in respect of a refusal to grant an order under subsection 83.14(5).",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.16.html"
+  },
+  {
+    "id": "C-46-s83.17",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.17",
+    "marginal_note": "Other forfeiture provisions unaffected",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Forfeiture of Property",
+    "text": "83.17\n(1) This Part does not affect the operation of any other provision of this or any other Act of Parliament respecting the forfeiture of property.\n(2) [Priority for restitution to victims of crime] Property is subject to forfeiture under subsection 83.14(5) only to the extent that it is not required to satisfy the operation of any other provision of this or any other Act of Parliament respecting restitution to, or compensation of, persons affected by the commission of offences.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.17.html"
+  },
+  {
+    "id": "C-46-s83.18",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.18",
+    "marginal_note": "Participation in activity of terrorist group",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.18\n(1) Every person who knowingly participates in or contributes to, directly or indirectly, any activity of a terrorist group for the purpose of enhancing the ability of any terrorist group to facilitate or carry out a terrorist activity is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years.\n(2) [Prosecution] An offence may be committed under subsection (1) whether or not\n(a) a terrorist group actually facilitates or carries out a terrorist activity;\n(b) the participation or contribution of the accused actually enhances the ability of a terrorist group to facilitate or carry out a terrorist activity; or\n(c) the accused knows the specific nature of any terrorist activity that may be facilitated or carried out by a terrorist group.\n(3) [Meaning of participating or contributing] Participating in or contributing to an activity of a terrorist group includes\n(a) providing, receiving or recruiting a person to receive training;\n(b) providing or offering to provide a skill or an expertise for the benefit of, at the direction of or in association with a terrorist group;\n(c) recruiting a person in order to facilitate or commit\n(i) a terrorism offence, or\n(ii) an act or omission outside Canada that, if committed in Canada, would be a terrorism offence;\n(d) entering or remaining in any country for the benefit of, at the direction of or in association with a terrorist group; and\n(e) making oneself, in response to instructions from any of the persons who constitute a terrorist group, available to facilitate or commit\n(i) a terrorism offence, or\n(ii) an act or omission outside Canada that, if committed in Canada, would be a terrorism offence.\n(4) [Factors] In determining whether an accused participates in or contributes to any activity of a terrorist group, the court may consider, among other factors, whether the accused\n(a) uses a name, word, symbol or other representation that identifies, or is associated with, the terrorist group;\n(b) frequently associates with any of the persons who constitute the terrorist group;\n(c) receives any benefit from the terrorist group; or\n(d) repeatedly engages in activities at the instruction of any of the persons who constitute the terrorist group.",
+    "history": "2001, c. 41, s. 4; 2019, c. 25, s. 20",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.18.html"
+  },
+  {
+    "id": "C-46-s83.181",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.181",
+    "marginal_note": "Leaving Canada to participate in activity of terrorist group",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.181 Every person who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an offence under subsection 83.18(1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years.",
+    "history": "2013, c. 9, s. 6; 2019, c. 25, s. 21",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.181.html"
+  },
+  {
+    "id": "C-46-s83.19",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.19",
+    "marginal_note": "Facilitating terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.19\n(1) Every one who knowingly facilitates a terrorist activity is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(2) [Facilitation] For the purposes of this Part, a terrorist activity is facilitated whether or not\n(a) the facilitator knows that a particular terrorist activity is facilitated;\n(b) any particular terrorist activity was foreseen or planned at the time it was facilitated; or\n(c) any terrorist activity was actually carried out.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.19.html"
+  },
+  {
+    "id": "C-46-s83.191",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.191",
+    "marginal_note": "Leaving Canada to facilitate terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.191 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an offence under subsection 83.19(1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "2013, c. 9, s. 7",
+    "last_amended": "2013-07-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.191.html"
+  },
+  {
+    "id": "C-46-s83.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.2",
+    "marginal_note": "Commission of offence for terrorist group",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.2 Every one who commits an indictable offence under this or any other Act of Parliament for the benefit of, at the direction of or in association with a terrorist group is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.2.html"
+  },
+  {
+    "id": "C-46-s83.201",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.201",
+    "marginal_note": "Leaving Canada to commit offence for terrorist group",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.201 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an indictable offence under this or any other Act of Parliament for the benefit of, at the direction of or in association with a terrorist group is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "2013, c. 9, s. 8",
+    "last_amended": "2013-07-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.201.html"
+  },
+  {
+    "id": "C-46-s83.202",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.202",
+    "marginal_note": "Leaving Canada to commit offence that is terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.202 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an indictable offence under this or any other Act of Parliament if the act or omission constituting the offence also constitutes a terrorist activity is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "2013, c. 9, s. 8",
+    "last_amended": "2013-07-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.202.html"
+  },
+  {
+    "id": "C-46-s83.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.21",
+    "marginal_note": "Instructing to carry out activity for terrorist group",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.21\n(1) Every person who knowingly instructs, directly or indirectly, any person to carry out any activity for the benefit of, at the direction of or in association with a terrorist group, for the purpose of enhancing the ability of any terrorist group to facilitate or carry out a terrorist activity, is guilty of an indictable offence and liable to imprisonment for life.\n(2) [Prosecution] An offence may be committed under subsection (1) whether or not\n(a) the activity that the accused instructs to be carried out is actually carried out;\n(b) the accused instructs a particular person to carry out the activity referred to in paragraph (a);\n(c) the accused knows the identity of the person whom the accused instructs to carry out the activity referred to in paragraph (a);\n(d) the person whom the accused instructs to carry out the activity referred to in paragraph (a) knows that it is to be carried out for the benefit of, at the direction of or in association with a terrorist group;\n(e) a terrorist group actually facilitates or carries out a terrorist activity;\n(f) the activity referred to in paragraph (a) actually enhances the ability of a terrorist group to facilitate or carry out a terrorist activity; or\n(g) the accused knows the specific nature of any terrorist activity that may be facilitated or carried out by a terrorist group.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.21.html"
+  },
+  {
+    "id": "C-46-s83.22",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.22",
+    "marginal_note": "Instructing to carry out terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.22\n(1) Every person who knowingly instructs, directly or indirectly, any person to carry out a terrorist activity is guilty of an indictable offence and liable to imprisonment for life.\n(2) [Prosecution] An offence may be committed under subsection (1) whether or not\n(a) the terrorist activity is actually carried out;\n(b) the accused instructs a particular person to carry out the terrorist activity;\n(c) the accused knows the identity of the person whom the accused instructs to carry out the terrorist activity; or\n(d) the person whom the accused instructs to carry out the terrorist activity knows that it is a terrorist activity.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.22.html"
+  },
+  {
+    "id": "C-46-s83.221",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.221",
+    "marginal_note": "Counselling commission of terrorism offence",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.221\n(1) Every person who counsels another person to commit a terrorism offence without identifying a specific terrorism offence is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years.\n(2) [Application] An offence may be committed under subsection (1) whether or not a terrorism offence is committed by the person who is counselled.",
+    "history": "2015, c. 20, s. 16; 2019, c. 13, s. 143",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.221.html"
+  },
+  {
+    "id": "C-46-s83.222",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.222",
+    "marginal_note": "Warrant of seizure",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.222\n(1) A judge who is satisfied by information on oath that there are reasonable grounds to believe that any publication, copies of which are kept for sale or distribution in premises within the court’s jurisdiction, is terrorist propaganda may issue a warrant authorizing seizure of the copies.\n(2) [Summons to occupier] Within seven days after the day on which the warrant is issued, the judge shall issue a summons to the premises’ occupier requiring the occupier to appear before the court and to show cause why the matter seized should not be forfeited to Her Majesty.\n(3) [Owner and author may appear] The owner and the author of the matter seized and alleged to be terrorist propaganda may appear and be represented before the court in order to oppose the making of an order for the forfeiture of the matter.\n(4) [Order of forfeiture] If the court is satisfied, on a balance of probabilities, that the publication is terrorist propaganda, it may make an order declaring that the matter be forfeited to Her Majesty, for disposal as the Attorney General may direct.\n(5) [Disposal of matter] If the court is not satisfied that the publication is terrorist propaganda, it may order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired.\n(6) [Appeal] An appeal lies from an order made under subsection (4) or (5) by any person who appeared before the court, on any ground of appeal that involves a question of law or fact alone, or a question of mixed law and fact, as if it were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, on a question of law alone under Part XXI, and sections 673 to 696 apply with any modifications that the circumstances require.\n(7) [Consent] No proceeding under this section shall be instituted without the Attorney General’s consent.\n(8) [Definitions] The following definitions apply in this section.\ncourt has the same meaning as in subsection 320(8). (tribunal)\njudge has the same meaning as in subsection 320(8). (juge)\nterrorist propaganda means any writing, sign, visible representation or audio recording that counsels the commission of a terrorism offence. (propagande terroriste)",
+    "history": "2015, c. 20, s. 16; 2019, c. 13, s. 144",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.222.html"
+  },
+  {
+    "id": "C-46-s83.223",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.223",
+    "marginal_note": "Order to computer system’s custodian",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.223\n(1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — that is terrorist propaganda or computer data that makes terrorist propaganda available — stored on and made available to the public through a computer system that is within the court’s jurisdiction, the judge may order the computer system’s custodian to\n(a) give an electronic copy of the material to the court;\n(b) ensure that the material is no longer stored on and made available through the computer system; and\n(c) provide the information that is necessary to identify and locate the person who posted the material.\n(2) [Notice to person who posted material] Within a reasonable time after receiving the information referred to in paragraph (1)(c), the judge shall cause notice to be given to the person who posted the material, giving that person the opportunity to appear and be represented before the court and to show cause why the material should not be deleted. If the person cannot be identified or located or does not reside in Canada, the judge may order the computer system’s custodian to post the text of the notice at the location where the material was previously stored and made available, until the time set for the appearance.\n(3) [Person who posted material may appear] The person who posted the material may appear and be represented before the court in order to oppose the making of an order under subsection (5).\n(4) [Non-appearance] If the person who posted the material does not appear before the court, the court may proceed to hear and determine the proceedings in the absence of the person as fully and effectually as if the person had appeared.\n(5) [Order of deletion] If the court is satisfied, on a balance of probabilities, that the material is available to the public and is terrorist propaganda or computer data that makes terrorist propaganda available, it may order the computer system’s custodian to delete the material.\n(6) [Destruction of electronic copy] When the court makes the order for the deletion of the material, it may order the destruction of the electronic copy in the court’s possession.\n(7) [Return of material] If the court is not satisfied that the material is available to the public and is terrorist propaganda or computer data that makes terrorist propaganda available, the court shall order that the electronic copy be returned to the computer system’s custodian and terminate the order under paragraph (1)(b).\n(8) [Appeal] An appeal lies from an order made under subsection (5) or (6) by any person who appeared before the court, on any ground of appeal that involves a question of law or fact alone, or a question of mixed law and fact, as if it were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, on a question of law alone under Part XXI, and sections 673 to 696 apply with any modifications that the circumstances require.\n(9) [Consent] No proceeding under this section shall be instituted without the Attorney General’s consent.\n(10) [When order takes effect] No order made under any of subsections (5) to (7) takes effect until the time for final appeal has expired.\n(11) [Definitions] The following definitions apply in this section.\ncomputer data has the same meaning as in subsection 342.1(2). (données informatiques)\ncomputer system has the same meaning as in subsection 342.1(2). (ordinateur)\ncourt has the same meaning as in subsection 320(8). (tribunal)\ndata[Repealed, 2015, c. 20, s. 35]\njudge has the same meaning as in subsection 320(8). (juge)\nterrorist propaganda has the same meaning as in subsection 83.222(8). (propagande terroriste)",
+    "history": "2015, c. 20, ss. 16, 35",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.223.html"
+  },
+  {
+    "id": "C-46-s83.23",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.23",
+    "marginal_note": "Concealing person who carried out terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Participating, Facilitating, Instructing and Harbouring",
+    "text": "83.23\n(1) Every person who knowingly harbours or conceals another person whom they know to be a person who has carried out a terrorist activity, for the purpose of enabling that other person to facilitate or carry out any terrorist activity, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 14 years, if the person who is harboured or concealed carried out a terrorist activity that is a terrorism offence for which that person is liable to imprisonment for life; and\n(b) an indictable offence and liable to imprisonment for a term of not more than 10 years, if the person who is harboured or concealed carried out a terrorist activity that is a terrorism offence for which that person is liable to any other punishment.\n(2) [Concealing person who is likely to carry out terrorist activity] Every person who knowingly harbours or conceals another person whom they know to be a person who is likely to carry out a terrorist activity, for the purpose of enabling that other person to facilitate or carry out any terrorist activity, is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years.",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 9; 2019, c. 25, s. 22",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.23.html"
+  },
+  {
+    "id": "C-46-s83.231",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.231",
+    "marginal_note": "Hoax — terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Hoax Regarding Terrorist Activity",
+    "text": "83.231\n(1) Every one commits an offence who, without lawful excuse and with intent to cause any person to fear death, bodily harm, substantial damage to property or serious interference with the lawful use or operation of property,\n(a) conveys or causes or procures to be conveyed information that, in all the circumstances, is likely to cause a reasonable apprehension that terrorist activity is occurring or will occur, without believing the information to be true; or\n(b) commits an act that, in all the circumstances, is likely to cause a reasonable apprehension that terrorist activity is occurring or will occur, without believing that such activity is occurring or will occur.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.\n(3) [Causing bodily harm] Every one who commits an offence under subsection (1) and thereby causes bodily harm to any other person is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.\n(4) [Causing death] Every one who commits an offence under subsection (1) and thereby causes the death of any other person is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "2004, c. 15, s. 32; 2019, c. 25, s. 23",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.231.html"
+  },
+  {
+    "id": "C-46-s83.24",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.24",
+    "marginal_note": "Attorney General’s consent",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Proceedings and Aggravated Punishment",
+    "text": "83.24 Proceedings in respect of a terrorism offence or an offence under section 83.12 shall not be commenced without the consent of the Attorney General.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.24.html"
+  },
+  {
+    "id": "C-46-s83.25",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.25",
+    "marginal_note": "Jurisdiction",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Proceedings and Aggravated Punishment",
+    "text": "83.25\n(1) Where a person is alleged to have committed a terrorism offence or an offence under section 83.12, proceedings in respect of that offence may, whether or not that person is in Canada, be commenced at the instance of the Government of Canada and conducted by the Attorney General of Canada or counsel acting on his or her behalf in any territorial division in Canada, if the offence is alleged to have occurred outside the province in which the proceedings are commenced, whether or not proceedings have previously been commenced elsewhere in Canada.\n(2) [Trial and punishment] An accused may be tried and punished in respect of an offence referred to in subsection (1) in the same manner as if the offence had been committed in the territorial division where the proceeding is conducted.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.25.html"
+  },
+  {
+    "id": "C-46-s83.26",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.26",
+    "marginal_note": "Sentences to be served consecutively",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Proceedings and Aggravated Punishment",
+    "text": "83.26 A sentence, other than one of life imprisonment, imposed on a person for an offence under any of sections 83.02 to 83.04 and 83.18 to 83.23 shall be served consecutively to\n(a) any other punishment imposed on the person, other than a sentence of life imprisonment, for an offence arising out of the same event or series of events; and\n(b) any other sentence, other than one of life imprisonment, to which the person is subject at the time the sentence is imposed on the person for an offence under any of those sections.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.26.html"
+  },
+  {
+    "id": "C-46-s83.27",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.27",
+    "marginal_note": "Punishment for terrorist activity",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Proceedings and Aggravated Punishment",
+    "text": "83.27\n(1) Notwithstanding anything in this Act, a person convicted of an indictable offence, other than an offence for which a sentence of imprisonment for life is imposed as a minimum punishment, where the act or omission constituting the offence also constitutes a terrorist activity, is liable to imprisonment for life.\n(2) [Offender must be notified] Subsection (1) does not apply unless the prosecutor satisfies the court that the offender, before making a plea, was notified that the application of that subsection would be sought.",
+    "history": "2001, c. 41, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.27.html"
+  },
+  {
+    "id": "C-46-s83.28",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.28",
+    "marginal_note": "",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Proceedings and Aggravated Punishment",
+    "text": "83.28 [Repealed, 2019, c. 13, s. 145]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.28.html"
+  },
+  {
+    "id": "C-46-s83.29",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.29",
+    "marginal_note": "",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Proceedings and Aggravated Punishment",
+    "text": "83.29 [Repealed, 2019, c. 13, s. 145]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.29.html"
+  },
+  {
+    "id": "C-46-s83.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.3",
+    "marginal_note": "Attorney General’s consent",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Recognizance with Conditions",
+    "text": "83.3\n(1) The Attorney General’s consent is required before a peace officer may lay an information under subsection (2).\n(2) [Terrorist activity] Subject to subsection (1), a peace officer may lay an information before a provincial court judge if the peace officer\n(a) believes on reasonable grounds that a terrorist activity may be carried out; and\n(b) suspects on reasonable grounds that the imposition of a recognizance with conditions on a person, or the arrest of a person, is necessary to prevent the carrying out of the terrorist activity.\n(3) [Appearance] The judge who receives the information may cause the person to appear before any provincial court judge.\n(4) [Arrest without warrant] Despite subsections (2) and (3), a peace officer may arrest a person without a warrant and cause the person to be detained in custody, in order to bring them before a provincial court judge in accordance with subsection (6), if\n(a) either\n(i) the grounds for laying an information referred to in paragraphs (2)(a) and (b) exist but, by reason of exigent circumstances, it would be impracticable to lay an information under subsection (2), or\n(ii) an information has been laid under subsection (2) and a summons has been issued; and\n(b) the peace officer suspects on reasonable grounds that the detention of the person in custody is necessary to prevent a terrorist activity.\n(5) [Duty of peace officer] If a peace officer arrests a person without a warrant in the circumstance described in subparagraph (4)(a)(i), the peace officer shall, within the time prescribed by paragraph (6)(a) or (b),\n(a) lay an information in accordance with subsection (2); or\n(b) release the person.\n(6) [When person to be taken before judge] Unless a peace officer is satisfied that a person should be released from custody without conditions before their appearance before a provincial court judge in accordance with the rules in paragraph (a) or (b), and so releases the person, the person detained in custody shall be taken before a provincial court judge in accordance with the following rules:\n(a) if a provincial court judge is available within 24 hours after the person has been arrested, the person shall be taken before a provincial court judge without unreasonable delay and in any event within that period; and\n(b) if a provincial court judge is not available within 24 hours after the person has been arrested, the person shall be taken before a provincial court judge as soon as feasible.\n(7) [How person dealt with] When a person is taken before a provincial court judge under subsection (6),\n(a) if an information has not been laid under subsection (2), the judge shall order that the person be released; or\n(b) if an information has been laid under subsection (2),\n(i) the judge shall order that the person be released unless the peace officer who laid the information shows cause why the person’s detention in custody is justified on one or more of the following grounds:\n(A) the detention is necessary to ensure the person’s appearance before a provincial court judge in order to be dealt with in accordance with subsection (8),\n(B) the detention is necessary for the protection or safety of the public, including any witness, having regard to all the circumstances including\n(I) the likelihood that, if the person is released from custody, a terrorist activity will be carried out, and\n(II) any substantial likelihood that the person will, if released from custody, interfere with the administration of justice, and\n(C) the detention is necessary to maintain confidence in the administration of justice, having regard to all the circumstances, including the apparent strength of the peace officer’s grounds under subsection (2), and the gravity of any terrorist activity that may be carried out, and\n(ii) the judge may adjourn the matter for a hearing under subsection (8) but, if the person is not released under subparagraph (i), the adjournment may not exceed 48 hours.\n(7.1) [Adjournment under subparagraph (7)(b)(ii)] If a judge has adjourned the matter under subparagraph (7)(b)(ii) and the person remains in custody at the end of the period of adjournment, the person shall be taken before a provincial court judge who\n(a) shall order that the person be released unless a peace officer shows cause why the person’s detention in custody is justified on one or more of the grounds set out in clauses (7)(b)(i)(A) to (C) and satisfies the judge that the investigation in relation to which the person is detained is being conducted diligently and expeditiously; and\n(b) may adjourn the matter for a hearing under subsection (8) but, if the person is not released under paragraph (a), the adjournment may not exceed 48 hours.\n(7.2) [Adjournment under paragraph (7.1)(b)] If a judge has adjourned the matter under paragraph (7.1)(b) and the person remains in custody at the end of the period of adjournment, the person shall be taken before a provincial court judge who\n(a) shall order that the person be released unless a peace officer shows cause why the person’s detention in custody is justified on one or more of the grounds set out in clauses (7)(b)(i)(A) to (C) and satisfies the judge that the investigation in relation to which the person is detained is being conducted diligently and expeditiously; and\n(b) may adjourn the matter for a hearing under subsection (8) but, if the person is not released under paragraph (a), the adjournment may not exceed 48 hours.\n(8) [Hearing before judge] The judge before whom the person appears in accordance with subsection (3)\n(a) may, if the judge is satisfied by the evidence adduced that the peace officer has reasonable grounds for the suspicion, order that the person enter into a recognizance, with or without sureties, to keep the peace and be of good behaviour for a period of not more than 12 months and to comply with any other reasonable conditions prescribed in the recognizance, including the conditions set out in subsections (10), (11.1) and (11.2), that the judge considers desirable for preventing the carrying out of a terrorist activity; and\n(b) if the person was not released under subparagraph (7)(b)(i) or paragraph (7.1)(a) or (7.2)(a), shall order that the person be released, subject to the recognizance, if any, ordered under paragraph (a).\n(8.1) [Duration extended] However, if the judge is also satisfied that the person was convicted previously of a terrorism offence, the judge may order that the person enter into the recognizance for a period of not more than two years.\n(9) [Refusal to enter into recognizance] The judge may commit the person to prison for a term not exceeding 12 months if the person fails or refuses to enter into the recognizance.\n(10) [Conditions — firearms] Before making an order under paragraph (8)(a), the judge shall consider whether it is desirable, in the interests of the safety of the person or of any other person, to include as a condition of the recognizance that the person be prohibited from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things, for any period specified in the recognizance, and if the judge decides that it is so desirable, they shall add the condition to the recognizance.\n(11) [Surrender, etc.] If the judge adds the condition described in subsection (10) to a recognizance, they shall specify in it the manner and method by which\n(a) the things referred to in that subsection that are in the person’s possession shall be surrendered, disposed of, detained, stored or dealt with; and\n(b) the authorizations, licences and registration certificates that are held by the person shall be surrendered.\n(11.1) [Condition — passport] The judge shall consider whether it is desirable, to prevent the carrying out of a terrorist activity, to include in the recognizance a condition that the person deposit, in the specified manner, any passport or other travel document issued in their name that is in their possession or control. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies.\n(11.2) [Condition — specified geographic area] The judge shall consider whether it is desirable, to prevent the carrying out of a terrorist activity, to include in the recognizance a condition that the person remain within a specified geographic area unless written permission to leave that area is obtained from the judge or any individual designated by the judge. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies.\n(12) [Reasons] If the judge does not add a condition described in subsection (10), (11.1) or (11.2) to a recognizance, the judge shall include in the record a statement of the reasons for not adding it.\n(13) [Variance of conditions] The judge, or any other judge of the same court, may, on application of the peace officer, the Attorney General or the person, vary the conditions fixed in the recognizance.\n(14) [Other provisions to apply] Subsections 810(4) and (5) apply, with any necessary modifications, to proceedings under this section.",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 10; 2015, c. 20, s. 17; 2019, c. 13, s. 146; 2019, c. 25, s. 24; 2023, c. 32, s. 0.2",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.3.html"
+  },
+  {
+    "id": "C-46-s83.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.31",
+    "marginal_note": "",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Recognizance with Conditions",
+    "text": "83.31\n(1) [Repealed, 2019, c. 13, s. 147]\n(1.1) [Repealed, 2019, c. 13, s. 147]\n(2) [Annual report (section 83.3)] The Attorney General of Canada shall prepare and cause to be laid before Parliament and the Attorney General of every province shall publish or otherwise make available to the public an annual report for the previous year on the operation of section 83.3 that includes\n(a) the number of consents to lay an information that were sought, and the number that were obtained, by virtue of subsections 83.3(1) and (2);\n(b) the number of cases in which a summons or a warrant of arrest was issued for the purposes of subsection 83.3(3);\n(c) the number of cases in which a person was not released under subsection 83.3(7), (7.1) or (7.2) pending a hearing;\n(d) the number of cases in which an order to enter into a recognizance was made under paragraph 83.3(8)(a), and the types of conditions that were imposed;\n(e) the number of times that a person failed or refused to enter into a recognizance, and the term of imprisonment imposed under subsection 83.3(9) in each case; and\n(f) the number of cases in which the conditions fixed in a recognizance were varied under subsection 83.3(13).\n(3) [Annual report (section 83.3)] The Minister of Public Safety and Emergency Preparedness shall prepare and cause to be laid before Parliament and the Minister responsible for policing in every province shall publish or otherwise make available to the public an annual report for the previous year on the operation of section 83.3 that includes\n(a) the number of arrests without warrant that were made under subsection 83.3(4) and the period of the arrested person’s detention in custody in each case; and\n(b) the number of cases in which a person was arrested without warrant under subsection 83.3(4) and was released\n(i) by a peace officer under paragraph 83.3(5)(b), or\n(ii) by a judge under paragraph 83.3(7)(a), (7.1)(a) or (7.2)(a).\n(3.1) [Opinions] The Attorney General of Canada and the Minister of Public Safety and Emergency Preparedness shall include in their annual reports under subsections (2) and (3), respectively, their opinion, supported by reasons, on whether the operation of section 83.3 should be extended.\n(4) [Limitation] The annual report shall not contain any information the disclosure of which would\n(a) compromise or hinder an ongoing investigation of an offence under an Act of Parliament;\n(b) endanger the life or safety of any person;\n(c) prejudice a legal proceeding; or\n(d) otherwise be contrary to the public interest.",
+    "history": "2001, c. 41, s. 4; 2005, c. 10, s. 34; 2013, c. 9, s. 11; 2015, c. 20, s. 18; 2019, c. 13, s. 147",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.31.html"
+  },
+  {
+    "id": "C-46-s83.32",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.32",
+    "marginal_note": "Sunset provision",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Recognizance with Conditions",
+    "text": "83.32\n(1) Section 83.3 ceases to have effect at the end of the fifth anniversary of the day on which the National Security Act, 2017 receives royal assent unless, before the end of that fifth anniversary, the operation of that section is extended by resolution — whose text is established under subsection (2) — passed by both Houses of Parliament in accordance with the rules set out in subsection (3).\n(1.1) [Review] A comprehensive review of section 83.3 and its operation shall be undertaken by any committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established by the Senate or the House of Commons, or by both Houses of Parliament, as the case may be, for that purpose.\n(1.2) [Report] The committee shall, no later than one year before the fifth anniversary referred to subsection (1), submit a report on the review to the appropriate House of Parliament, or to both Houses, as the case may be, including its recommendation with respect to extending the operation of section 83.3.\n(2) [Order in council] The Governor in Council may, by order, establish the text of a resolution that provides for the extension of the operation of section 83.3 and that specifies the period of the extension, which may not exceed five years from the first day on which the resolution has been passed by both Houses of Parliament.\n(3) [Rules] A motion for the adoption of the resolution may be debated in both Houses of Parliament but may not be amended. At the conclusion of the debate, the Speaker of the House of Parliament shall immediately put every question necessary to determine whether or not the motion is concurred in.\n(4) [Subsequent extensions] The operation of section 83.3 may be further extended in accordance with this section, but\n(a) the reference to “at the end of the fifth anniversary of the day on which the National Security Act, 2017 receives royal assent unless, before the end of that fifth anniversary” in subsection (1) is to be read as a reference to “on the expiry of the most recent extension under this section unless, before that extension expires”; and\n(b) the reference to “the fifth anniversary referred to subsection (1)” in subsection (1.2) is to be read as a reference to “the expiry of the most recent extension under this section”.\n(5) [Repealed, 2019, c. 13, s. 148]",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 12; 2019, c. 13, s. 148",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.32.html"
+  },
+  {
+    "id": "C-46-s83.33",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "83.33",
+    "marginal_note": "",
+    "part": "PART II.1 - Terrorism",
+    "division": "",
+    "heading": "Recognizance with Conditions",
+    "text": "83.33\n(1) [Repealed, 2019, c. 13, s. 149]\n(2) [Transitional provision — section 83.3] In the event that section 83.3 ceases to have effect in accordance with section 83.32, a person detained in custody under section 83.3 shall be released when that section ceases to have effect, except that subsections 83.3(7) to (14) continue to apply to a person who was taken before a judge under subsection 83.3(6) before section 83.3 ceased to have effect.",
+    "history": "2001, c. 41, s. 4; 2013, c. 9, s. 13; 2019, c. 13, s. 149",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 83.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-83.33.html"
+  },
+  {
+    "id": "C-46-s84",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "84",
+    "marginal_note": "Definitions",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "84\n(1) In this Part,\nammunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell; (munitions)\nantique firearm means\n(a) any firearm manufactured before 1898 that was not designed to discharge rim-fire or centre-fire ammunition and that has not been redesigned to discharge such ammunition, or\n(b) any firearm that is prescribed to be an antique firearm; (arme à feu historique)\nauthorization means an authorization issued under the Firearms Act; (autorisation)\nautomatic firearm means a firearm that is capable of, or assembled or designed and manufactured with the capability of, discharging projectiles in rapid succession during one pressure of the trigger; (arme automatique)\ncartridge magazine means a device or container from which ammunition may be fed into the firing chamber of a firearm; (chargeur)\nchief firearms officer means a chief firearms officer as defined in subsection 2(1) of the Firearms Act; (contrôleur des armes à feu)\nCommissioner of Firearms means the Commissioner of Firearms appointed under section 81.1 of the Firearms Act; (commissaire aux armes à feu)\ncross-bow means a device with a bow and a bowstring mounted on a stock that is designed to propel an arrow, a bolt, a quarrel or any similar projectile on a trajectory guided by a barrel or groove and that is capable of causing serious bodily injury or death to a person; (arbalète)\nexport means export from Canada and, for greater certainty, includes the exportation of goods from Canada that are imported into Canada and shipped in transit through Canada; (exporter)\nfirearm part means a barrel for a firearm, a slide for a handgun and any other prescribed part, but does not include, unless otherwise prescribed, a barrel for a firearm or a slide for a handgun if that barrel or slide is designed exclusively for use on a firearm that is deemed under subsection 84(3) not to be a firearm; (pièce d’arme à feu)\nfirearms officer means a firearms officer as defined in subsection 2(1) of the Firearms Act; (préposé aux armes à feu)\nhandgun means a firearm that is designed, altered or intended to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired by the action of both hands; (arme de poing)\nimitation firearm means any thing that imitates a firearm, and includes a replica firearm; (fausse arme à feu)\nimport means import into Canada and, for greater certainty, includes the importation of goods into Canada that are shipped in transit through Canada and exported from Canada; (importer)\nlicence means a licence issued under the Firearms Act; (permis)\nnon-restricted firearm means a firearm that is neither a prohibited firearm nor a restricted firearm; (arme à feu sans restriction)\nprescribed means prescribed by the regulations; (Version anglaise seulement)\nprohibited ammunition means ammunition, or a projectile of any kind, that is prescribed to be prohibited ammunition; (munitions prohibées)\nprohibited device means\n(a) any component or part of a weapon, or any accessory for use with a weapon, that is prescribed to be a prohibited device,\n(b) a handgun barrel that is equal to or less than 105 mm in length, but does not include any such handgun barrel that is prescribed, where the handgun barrel is for use in international sporting competitions governed by the rules of the International Shooting Union,\n(c) a device or contrivance designed or intended to muffle or stop the sound or report of a firearm,\n(d) a cartridge magazine that is prescribed to be a prohibited device, or\n(e) a replica firearm; (dispositif prohibé)\nprohibited firearm means\n(a) a handgun that\n(i) has a barrel equal to or less than 105 mm in length, or\n(ii) is designed or adapted to discharge a 25 or 32 calibre cartridge,\nbut does not include any such handgun that is prescribed, where the handgun is for use in international sporting competitions governed by the rules of the International Shooting Union,\n(b) a firearm that is adapted from a rifle or shotgun, whether by sawing, cutting or any other alteration, and that, as so adapted,\n(i) is less than 660 mm in length, or\n(ii) is 660 mm or greater in length and has a barrel less than 457 mm in length,\n(c) an automatic firearm, whether or not it has been altered to discharge only one projectile with one pressure of the trigger,\n(d) any firearm that is prescribed to be a prohibited firearm, or\n(e) any unlawfully manufactured firearm regardless of the means or method of manufacture;\n(e) a firearm that is not a handgun and that\n(i) discharges centre-fire ammunition in a semi-automatic manner,\n(ii) was originally designed with a detachable cartridge magazine with a capacity of six cartridges or more, and\n(iii) is designed and manufactured on or after the day on which this paragraph comes into force; (arme à feu prohibée)\nprohibited weapon means\n(a) a knife that has a blade that opens automatically by gravity or centrifugal force or by hand pressure applied to a button, spring or other device in or attached to the handle of the knife, or\n(b) any weapon, other than a firearm, that is prescribed to be a prohibited weapon; (arme prohibée)\nprohibition order means an order made under this Act or any other Act of Parliament prohibiting a person from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things; (ordonnance d’interdiction)\nRegistrar means the Registrar of Firearms appointed under section 82 of the Firearms Act; (directeur)\nregistration certificate means a registration certificate issued under the Firearms Act; (certificat d’enregistrement)\nreplica firearm means any device that is designed or intended to exactly resemble, or to resemble with near precision, a firearm that is designed or adapted to discharge a shot, bullet or other projectile at a muzzle velocity exceeding 152.4 m per second and at a muzzle energy exceeding 5.7 Joules, and that itself is not a firearm, but does not include any such device that is designed or intended to exactly resemble, or to resemble with near precision, an antique firearm; (réplique)\nrestricted firearm means\n(a) a handgun that is not a prohibited firearm,\n(b) a firearm that\n(i) is not a prohibited firearm,\n(ii) has a barrel less than 470 mm in length, and\n(iii) is capable of discharging centre-fire ammunition in a semi-automatic manner,\n(c) a firearm that is designed or adapted to be fired when reduced to a length of less than 660 mm by folding, telescoping or otherwise, or\n(d) a firearm of any other kind that is prescribed to be a restricted firearm; (arme à feu à autorisation restreinte)\nrestricted weapon means any weapon, other than a firearm, that is prescribed to be a restricted weapon; (arme à autorisation restreinte)\nsemi-automatic, in respect of a firearm, means that the firearm that is equipped with a mechanism that, following the discharge of a cartridge, automatically operates to complete any part of the reloading cycle necessary to prepare for the discharge of the next cartridge; (semi-automatique)\nsuperior court means\n(a) in Ontario, the Superior Court of Justice, sitting in the region, district or county or group of counties where the relevant adjudication was made,\n(b) in Quebec, the Superior Court,\n(c) in New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench,\n(d) in Nova Scotia, British Columbia, Prince Edward Island and a territory, the Supreme Court, and\n(e) in Newfoundland and Labrador, the Trial Division of the Supreme Court; (cour supérieure)\ntransfer means sell, provide, barter, give, lend, rent, send, transport, ship, distribute or deliver. (cession)\n(2) [Barrel length] For the purposes of this Part, the length of a barrel of a firearm is\n(a) in the case of a revolver, the distance from the muzzle of the barrel to the breach end immediately in front of the cylinder, and\n(b) in any other case, the distance from the muzzle of the barrel to and including the chamber,\nbut does not include the length of any component, part or accessory including any component, part or accessory designed or intended to suppress the muzzle flash or reduce recoil.\n(3) [Certain weapons deemed not to be firearms] For the purposes of sections 91 to 95, 99 to 101, 103 to 107 and 117.03 of this Act and the provisions of the Firearms Act, the following weapons are deemed not to be firearms:\n(a) any antique firearm;\n(b) any device that is\n(i) designed exclusively for signalling, for notifying of distress, for firing blank cartridges or for firing stud cartridges, explosive-driven rivets or other industrial projectiles, and\n(ii) intended by the person in possession of it to be used exclusively for the purpose for which it is designed;\n(c) any shooting device that is\n(i) designed exclusively for the slaughtering of domestic animals, the tranquillizing of animals or the discharging of projectiles with lines attached to them, and\n(ii) intended by the person in possession of it to be used exclusively for the purpose for which it is designed; and\n(d) any other barrelled weapon, where it is proved that the weapon is not designed or adapted to discharge\n(i) a shot, bullet or other projectile at a muzzle velocity exceeding 152.4 m per second or at a muzzle energy exceeding 5.7 Joules, or\n(ii) a shot, bullet or other projectile that is designed or adapted to attain a velocity exceeding 152.4 m per second or an energy exceeding 5.7 Joules.\n(3.1) [Exception — antique firearms] Notwithstanding subsection (3), an antique firearm is a firearm for the purposes of regulations made under paragraph 117(h) of the Firearms Act and subsection 86(2) of this Act.\n(4) [Meaning of holder] For the purposes of this Part, a person is the holder of\n(a) an authorization or a licence if the authorization or licence has been issued to the person and the person continues to hold it; and\n(b) a registration certificate for a firearm if\n(i) the registration certificate has been issued to the person and the person continues to hold it, or\n(ii) the person possesses the registration certificate with the permission of its lawful holder.\n(5) [Subsequent offences] In determining, for the purpose of subsection 99(2), 100(2) or 103(2), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under section 85, 95, 96, 98, 98.1, 99, 100, 102 or 103 or subsection 117.01(1);\n(b) an offence under section 244 or 244.2; or\n(c) an offence under section 220, 236, 239, 272 or 273, subsection 279(1) or section 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(6) [Sequence of convictions only] For the purposes of subsection (5), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "R.S., 1985, c. C-46, s. 84; R.S., 1985, c. 27 (1st Supp.), ss. 185(F), 186; 1991, c. 40, s. 2; 1995, c. 39, s. 139; 1998, c. 30, s. 16; 2003, c. 8, s. 2; 2008, c. 6, s. 2; 2009, c. 22, s. 2; 2015, c. 3, s. 45, c. 27, s. 18; 2019, c. 9, s. 16; 2022, c. 15, s. 1; 2023, c. 32, s. 1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-84.html"
+  },
+  {
+    "id": "C-46-s85",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "85",
+    "marginal_note": "Using firearm in commission of offence",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Use Offences",
+    "text": "85\n(1) Every person commits an offence who uses a firearm, whether or not the person causes or means to cause bodily harm to any person as a result of using the firearm,\n(a) while committing an indictable offence, other than an offence under section 220 (criminal negligence causing death), 236 (manslaughter), 239 (attempted murder), 244 (discharging firearm with intent), 244.2 (discharging firearm — recklessness), 272 (sexual assault with a weapon) or 273 (aggravated sexual assault), subsection 279(1) (kidnapping) or section 279.1 (hostage taking), 344 (robbery) or 346 (extortion);\n(b) while attempting to commit an indictable offence; or\n(c) during flight after committing or attempting to commit an indictable offence.\n(2) [Using imitation firearm in commission of offence] Every person commits an offence who uses an imitation firearm\n(a) while committing an indictable offence,\n(b) while attempting to commit an indictable offence, or\n(c) during flight after committing or attempting to commit an indictable offence,\nwhether or not the person causes or means to cause bodily harm to any person as a result of using the imitation firearm.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.\n(4) [Sentences to be served consecutively] A sentence imposed on a person for an offence under subsection (1) or (2) shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events and to any other sentence to which the person is subject at the time the sentence is imposed on the person for an offence under subsection (1) or (2).",
+    "history": "R.S., 1985, c. C-46, s. 85; 1995, c. 39, s. 139; 2003, c. 8, s. 3; 2008, c. 6, s. 3; 2009, c. 22, s. 3; 2022, c. 15, s. 2",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-85.html"
+  },
+  {
+    "id": "C-46-s86",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "86",
+    "marginal_note": "Careless use of firearm, etc.",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Use Offences",
+    "text": "86\n(1) Every person commits an offence who, without lawful excuse, uses, carries, handles, ships, transports or stores a firearm, a prohibited weapon, a restricted weapon, a prohibited device or any ammunition or prohibited ammunition in a careless manner or without reasonable precautions for the safety of other persons.\n(2) [Contravention of storage regulations, etc.] Every person commits an offence who contravenes a regulation made under paragraph 117(h) of the Firearms Act respecting the storage, handling, transportation, shipping, display, advertising and mail-order sales of firearms and restricted weapons.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2)\n(a) is guilty of an indictable offence and liable to imprisonment\n(i) in the case of a first offence, for a term not exceeding two years, and\n(ii) in the case of a second or subsequent offence, for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 86; 1991, c. 40, s. 3; 1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-86.html"
+  },
+  {
+    "id": "C-46-s87",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "87",
+    "marginal_note": "Pointing a firearm",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Use Offences",
+    "text": "87\n(1) Every person commits an offence who, without lawful excuse, points a firearm at another person, whether the firearm is loaded or unloaded.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 87; 1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-87.html"
+  },
+  {
+    "id": "C-46-s88",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "88",
+    "marginal_note": "Possession of weapon for dangerous purpose",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "88\n(1) Every person commits an offence who carries or possesses a weapon, an imitation of a weapon, a prohibited device or any ammunition or prohibited ammunition for a purpose dangerous to the public peace or for the purpose of committing an offence.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 88; 1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-88.html"
+  },
+  {
+    "id": "C-46-s89",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "89",
+    "marginal_note": "Carrying weapon while attending public meeting",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "89\n(1) Every person commits an offence who, without lawful excuse, carries a weapon, a prohibited device or any ammunition or prohibited ammunition while the person is attending or is on the way to attend a public meeting.\n(2) [Punishment] Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 89; 1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-89.html"
+  },
+  {
+    "id": "C-46-s90",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "90",
+    "marginal_note": "Carrying concealed weapon",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "90\n(1) Every person commits an offence who carries a weapon, a prohibited device or any prohibited ammunition concealed, unless the person is authorized under the Firearms Act to carry it concealed.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 90; 1991, c. 28, s. 6, c. 40, ss. 4, 35; 1994, c. 44, s. 6; 1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-90.html"
+  },
+  {
+    "id": "C-46-s91",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "91",
+    "marginal_note": "Unauthorized possession of firearm",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "91\n(1) Subject to subsection (4), every person commits an offence who possesses a prohibited firearm, a restricted firearm or a non-restricted firearm without being the holder of\n(a) a licence under which the person may possess it; and\n(b) in the case of a prohibited firearm or a restricted firearm, a registration certificate for it.\n(2) [Unauthorized possession of prohibited weapon or restricted weapon] Subject to subsection (4), every person commits an offence who possesses a prohibited weapon, a restricted weapon, a prohibited device, other than a replica firearm, or any prohibited ammunition, without being the holder of a licence under which the person may possess it.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4) [Exceptions] Subsections (1) and (2) do not apply to\n(a) a person who possesses a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition while the person is under the direct and immediate supervision of a person who may lawfully possess it, for the purpose of using it in a manner in which the supervising person may lawfully use it; or\n(b) a person who comes into possession of a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition by the operation of law and who, within a reasonable period after acquiring possession of it,\n(i) lawfully disposes of it, or\n(ii) obtains a licence under which the person may possess it and, in the case of a prohibited firearm or a restricted firearm, a registration certificate for it.\n(5) [Repealed, 2012, c. 6, s. 2]",
+    "history": "R.S., 1985, c. C-46, s. 91; 1991, c. 28, s. 7, c. 40, ss. 5, 36; 1995, c. 22, s. 10, c. 39, s. 139; 2008, c. 6, s. 4; 2012, c. 6, s. 2; 2015, c. 27, s. 19",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-91.html"
+  },
+  {
+    "id": "C-46-s92",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "92",
+    "marginal_note": "Possession of firearm knowing its possession is unauthorized",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "92\n(1) Subject to subsection (4), every person commits an offence who possesses a prohibited firearm, a restricted firearm or a non-restricted firearm knowing that the person is not the holder of\n(a) a licence under which the person may possess it; and\n(b) in the case of a prohibited firearm or a restricted firearm, a registration certificate for it.\n(2) [Possession of prohibited weapon, device or ammunition knowing its possession is unauthorized] Subject to subsection (4), every person commits an offence who possesses a prohibited weapon, a restricted weapon, a prohibited device, other than a replica firearm, or any prohibited ammunition knowing that the person is not the holder of a licence under which the person may possess it.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years.\n(4) [Exceptions] Subsections (1) and (2) do not apply to\n(a) a person who possesses a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition while the person is under the direct and immediate supervision of a person who may lawfully possess it, for the purpose of using it in a manner in which the supervising person may lawfully use it; or\n(b) a person who comes into possession of a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition by the operation of law and who, within a reasonable period after acquiring possession of it,\n(i) lawfully disposes of it, or\n(ii) obtains a licence under which the person may possess it and, in the case of a prohibited firearm or a restricted firearm, a registration certificate for it.\n(5) and (6) [Repealed, 2012, c. 6, s. 3]",
+    "history": "R.S., 1985, c. C-46, s. 92; R.S., 1985, c. 1 (2nd Supp.), s. 213; 1991, c. 40, s. 7; 1995, c. 39, s. 139; 2008, c. 6, s. 5; 2012, c. 6, s. 3; 2015, c. 27, s. 20; 2022, c. 15, s. 3",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-92.html"
+  },
+  {
+    "id": "C-46-s93",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "93",
+    "marginal_note": "Possession at unauthorized place",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "93\n(1) Subject to subsection (3), every person commits an offence who, being the holder of an authorization or a licence under which the person may possess a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or prohibited ammunition, possesses them at a place that is\n(a) indicated on the authorization or licence as being a place where the person may not possess it;\n(b) other than a place indicated on the authorization or licence as being a place where the person may possess it; or\n(c) other than a place where it may be possessed under the Firearms Act.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Exception] Subsection (1) does not apply to a person who possesses a replica firearm.",
+    "history": "R.S., 1985, c. C-46, s. 93; 1991, c. 40, s. 8; 1995, c. 39, s. 139; 2008, c. 6, s. 6; 2015, c. 27, s. 21",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-93.html"
+  },
+  {
+    "id": "C-46-s94",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "94",
+    "marginal_note": "Unauthorized possession in motor vehicle",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "94\n(1) Subject to subsections (3) and (4), every person commits an offence who is an occupant of a motor vehicle in which the person knows there is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, other than a replica firearm, or any prohibited ammunition, unless\n(a) in the case of a prohibited firearm, a restricted firearm or a non-restricted firearm,\n(i) the person or any other occupant of the motor vehicle is the holder of\n(A) a licence under which the person or other occupant may possess the firearm, and\n(B) in the case of a prohibited firearm or a restricted firearm, an authorization and a registration certificate for it,\n(ii) the person had reasonable grounds to believe that any other occupant of the motor vehicle was the holder of\n(A) a licence under which that other occupant may possess the firearm, and\n(B) in the case of a prohibited firearm or a restricted firearm, an authorization and a registration certificate for it, or\n(iii) the person had reasonable grounds to believe that any other occupant of the motor vehicle was a person who could not be convicted of an offence under this Act by reason of sections 117.07 to 117.1 or any other Act of Parliament; and\n(b) in the case of a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition,\n(i) the person or any other occupant of the motor vehicle is the holder of an authorization or a licence under which the person or other occupant may transport the prohibited weapon, restricted weapon, prohibited device or prohibited ammunition, or\n(ii) the person had reasonable grounds to believe that any other occupant of the motor vehicle was\n(A) the holder of an authorization or a licence under which the other occupant may transport the prohibited weapon, restricted weapon, prohibited device or prohibited ammunition, or\n(B) a person who could not be convicted of an offence under this Act by reason of sections 117.07 to 117.1 or any other Act of Parliament.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Exception] Subsection (1) does not apply to an occupant of a motor vehicle who, on becoming aware of the presence of the firearm, weapon, device or ammunition in the motor vehicle, attempted to leave the motor vehicle, to the extent that it was feasible to do so, or actually left the motor vehicle.\n(4) [Exception] Subsection (1) does not apply to an occupant of a motor vehicle when the occupant or any other occupant of the motor vehicle is a person who came into possession of the firearm, weapon, device or ammunition by the operation of law.\n(5) [Repealed, 2012, c. 6, s. 4]",
+    "history": "R.S., 1985, c. C-46, s. 94; 1995, c. 39, s. 139; 2008, c. 6, s. 7; 2012, c. 6, s. 4; 2015, c. 27, s. 22",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-94.html"
+  },
+  {
+    "id": "C-46-s95",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "95",
+    "marginal_note": "Possession of prohibited or restricted firearm with ammunition",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "95\n(1) Subject to subsection (3), every person commits an offence who, in any place, possesses a loaded prohibited firearm or restricted firearm, or an unloaded prohibited firearm or restricted firearm together with readily accessible ammunition that is capable of being discharged in the firearm, without being the holder of\n(a) an authorization or a licence under which the person may possess the firearm in that place; and\n(b) the registration certificate for the firearm.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Exception] Subsection (1) does not apply to a person who is using the firearm under the direct and immediate supervision of another person who is lawfully entitled to possess it and is using the firearm in a manner in which that other person may lawfully use it.",
+    "history": "R.S., 1985, c. C-46, s. 95; 1991, c. 28, s. 8, c. 40, ss. 9, 37; 1993, c. 25, s. 93; 1995, c. 39, s. 139; 2008, c. 6, s. 8; 2012, c. 6, s. 5(E); 2019, c. 25, s. 25; 2022, c. 15, s. 4; 2023, c. 32, s. 14; 2023, c. 32, s. 71",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-95.html"
+  },
+  {
+    "id": "C-46-s96",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "96",
+    "marginal_note": "Possession of weapon obtained by commission of offence",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "96\n(1) Subject to subsection (3), every person commits an offence who possesses a firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition that the person knows was obtained by the commission in Canada of an offence or by an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Exception] Subsection (1) does not apply to a person who comes into possession of anything referred to in that subsection by the operation of law and who lawfully disposes of it within a reasonable period after acquiring possession of it.",
+    "history": "R.S., 1985, c. C-46, s. 96; 1995, c. 39, s. 139; 2019, c. 25, s. 26; 2022, c. 15, s. 5; 2023, c. 32, s. 14; 2023, c. 32, s. 71",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-96.html"
+  },
+  {
+    "id": "C-46-s97",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "97",
+    "marginal_note": "",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "97 [Repealed before coming into force, 2008, c. 20, s. 3]",
+    "history": "",
+    "last_amended": "2012-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-97.html"
+  },
+  {
+    "id": "C-46-s98",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "98",
+    "marginal_note": "Breaking and entering to steal firearm",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "98\n(1) Every person commits an offence who\n(a) breaks and enters a place with intent to steal a firearm located in it;\n(b) breaks and enters a place and steals a firearm located in it; or\n(c) breaks out of a place after\n(i) stealing a firearm located in it, or\n(ii) entering the place with intent to steal a firearm located in it.\n(2) [Definitions of break and place] In this section, break has the same meaning as in section 321, and place means any building or structure — or part of one — and any motor vehicle, vessel, aircraft, railway vehicle, container or trailer.\n(3) [Entrance] For the purposes of this section,\n(a) a person enters as soon as any part of his or her body or any part of an instrument that he or she uses is within any thing that is being entered; and\n(b) a person is deemed to have broken and entered if he or she\n(i) obtained entrance by a threat or an artifice or by collusion with a person within, or\n(ii) entered without lawful justification or excuse by a permanent or temporary opening.\n(4) [Punishment] Every person who commits an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., 1985, c. C-46, s. 98; R.S., 1985, c. 27 (1st Supp.), s. 13; 1991, c. 40, s. 11; 1995, c. 39, s. 139; 2008, c. 6, s. 9",
+    "last_amended": "2008-05-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-98.html"
+  },
+  {
+    "id": "C-46-s98.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "98.1",
+    "marginal_note": "Robbery to steal firearm",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Possession Offences",
+    "text": "98.1 Every person who commits a robbery within the meaning of section 343 with intent to steal a firearm or in the course of which he or she steals a firearm commits an indictable offence and is liable to imprisonment for life.",
+    "history": "2008, c. 6, s. 9",
+    "last_amended": "2008-05-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 98.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-98.1.html"
+  },
+  {
+    "id": "C-46-s99",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "99",
+    "marginal_note": "Weapons trafficking",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Trafficking Offences",
+    "text": "99\n(1) Every person commits an offence who\n(a) manufactures or transfers, whether or not for consideration, or\n(b) offers to do anything referred to in paragraph (a) in respect of\na prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or any prohibited ammunition knowing that the person is not authorized to do so under the Firearms Act or any other Act of Parliament or any regulations made under any Act of Parliament.\n(2) [Punishment — firearm] Every person who commits an offence under subsection (1) when the object in question is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited device, a firearm part, any ammunition or any prohibited ammunition is guilty of an indictable offence and liable to imprisonment for a term not exceeding 14 years and to a minimum punishment of imprisonment for a term of\n(a) in the case of a first offence, three years; and\n(b) in the case of a second or subsequent offence, five years.\n(3) [Punishment — other cases] In any other case, a person who commits an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "R.S., 1985, c. C-46, s. 99; 1995, c. 39, s. 139; 2008, c. 6, s. 10; 2015, c. 27, s. 23; 2022, c. 15, s. 6; 2023, c. 32, s. 1.1; 2023, c. 32, s. 14; 2023, c. 32, s. 71",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-99.html"
+  },
+  {
+    "id": "C-46-s100",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "100",
+    "marginal_note": "Possession for purpose of weapons trafficking",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Trafficking Offences",
+    "text": "100\n(1) Every person commits an offence who possesses a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or any prohibited ammunition for the purpose of\n(a) transferring it, whether or not for consideration, or\n(b) offering to transfer it,\nknowing that the person is not authorized to transfer it under the Firearms Act or any other Act of Parliament or any regulations made under any Act of Parliament.\n(2) [Punishment — firearm] Every person who commits an offence under subsection (1) when the object in question is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited device, a firearm part, any ammunition or any prohibited ammunition is guilty of an indictable offence and liable to imprisonment for a term not exceeding 14 years and to a minimum punishment of imprisonment for a term of\n(a) in the case of a first offence, three years; and\n(b) in the case of a second or subsequent offence, five years.\n(3) [Punishment — other cases] In any other case, a person who commits an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "R.S., 1985, c. C-46, s. 100; R.S., 1985, c. 11 (1st Supp.), s. 2, c. 27 (1st Supp.), ss. 14, 203, c. 27 (2nd Supp.), s. 10, c. 1 (4th Supp.), s. 18(F); 1990, c. 16, s. 2, c. 17, s. 8; 1991, c. 40, s. 12; 1992, c. 51, s. 33; 1995, c. 22, ss. 10, 18(F), c. 39, s. 139; 1996, c. 19, s. 65; 2008, c. 6, s. 11; 2015, c. 27, s. 24; 2022, c. 15, s. 7; 2023, c. 32, s. 1.2; 2023, c. 32, s. 14; 2023, c. 32, s. 71",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-100.html"
+  },
+  {
+    "id": "C-46-s101",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "101",
+    "marginal_note": "Transfer without authority",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Trafficking Offences",
+    "text": "101\n(1) Every person commits an offence who transfers a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or any prohibited ammunition to any person otherwise than under the authority of the Firearms Act or any other Act of Parliament or any regulations made under an Act of Parliament.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 101; 1991, c. 40, s. 13; 1995, c. 39, s. 139; 2015, c. 27, s. 25; 2023, c. 32, s. 1.3",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-101.html"
+  },
+  {
+    "id": "C-46-s102",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "102",
+    "marginal_note": "Making automatic firearm",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Assembling Offence",
+    "text": "102\n(1) Every person commits an offence who, without lawful excuse, alters a firearm so that it is capable of, or manufactures or assembles any firearm that is capable of, discharging projectiles in rapid succession during one pressure of the trigger.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 102; R.S., 1985, c. 27 (1st Supp.), s. 203; 1991, c. 28, s. 9, c. 40, s. 14; 1995, c. 39, s. 139; 2019, c. 25, s. 27",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-102.html"
+  },
+  {
+    "id": "C-46-s102.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "102.1",
+    "marginal_note": "Possession of computer data",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Computer Data Offence",
+    "text": "102.1\n(1) Every person commits an offence who possesses or accesses computer data that pertain to a firearm — other than a firearm that is deemed under subsection 84(3) not to be a firearm — or a prohibited device and that are capable of being used with a 3D printer, metal milling machine or similar computer system for the purpose of manufacturing or trafficking a firearm or prohibited device derived from that computer data otherwise than under the authority of the Firearms Act or any other Act of Parliament or any regulations made under an Act of Parliament.\n(2) [Distribution of computer data] Every person commits an offence who distributes, publishes or makes available computer data that pertain to a firearm — other than a firearm that is deemed under subsection 84(3) not to be a firearm — or a prohibited device and that are capable of being used with a 3D printer, metal milling machine or similar computer system knowing that the computer data are intended to be used for the purpose of manufacturing or trafficking a firearm or prohibited device derived from that computer data otherwise than under the authority of the Firearms Act or any other Act of Parliament or any regulations made under an Act of Parliament.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4) [Definitions of computer data and computer system] In this section, computer data and computer system have the same meaning as in subsection 342.1(2).",
+    "history": "2023, c. 32, s. 1.4",
+    "last_amended": "2024-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 102.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-102.1.html"
+  },
+  {
+    "id": "C-46-s103",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "103",
+    "marginal_note": "Importing or exporting knowing it is unauthorized",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Export and Import Offences",
+    "text": "103\n(1) Every person commits an offence who imports or exports\n(a) a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part or any prohibited ammunition, or\n(b) any component or part, other than a firearm part, designed exclusively for use in the manufacture of or assembly into an automatic firearm,\nknowing that the person is not authorized to do so under the Firearms Act or any other Act of Parliament or any regulations made under an Act of Parliament.\n(2) [Punishment — firearm] Every person who commits an offence under subsection (1) when the object in question is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited device, a firearm part or any prohibited ammunition is guilty of an indictable offence and liable to imprisonment for a term not exceeding 14 years and to a minimum punishment of imprisonment for a term of\n(a) in the case of a first offence, three years; and\n(b) in the case of a second or subsequent offence, five years.\n(2.1) [Punishment — other cases] In any other case, a person who commits an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.\n(3) [Repealed, 2019, c. 25, s. 28]",
+    "history": "R.S., 1985, c. C-46, s. 103; 1991, c. 40, s. 15; 1995, c. 39, s. 139; 2008, c. 6, s. 12; 2015, c. 27, s. 26; 2019, c. 25, s. 28; 2022, c. 15, s. 8; 2023, c. 32, s. 1.5; 2023, c. 32, s. 14; 2023, c. 32, s. 71",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-103.html"
+  },
+  {
+    "id": "C-46-s104",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "104",
+    "marginal_note": "Unauthorized importing or exporting",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Export and Import Offences",
+    "text": "104\n(1) Every person commits an offence who imports or exports\n(a) a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part or any prohibited ammunition, or\n(b) any component or part, other than a firearm part, designed exclusively for use in the manufacture of or assembly into an automatic firearm,\notherwise than under the authority of the Firearms Act or any other Act of Parliament or any regulations made under an Act of Parliament.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Repealed, 2019, c. 25, s. 29]",
+    "history": "R.S., 1985, c. C-46, s. 104; 1991, c. 40, s. 16; 1995, c. 39, s. 139; 2015, c. 27, s. 27; 2019, c. 25, s. 29; 2023, c. 32, s. 1.6",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-104.html"
+  },
+  {
+    "id": "C-46-s104.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "104.1",
+    "marginal_note": "Altering cartridge magazine",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Offence Relating to Altering Cartridge Magazine",
+    "text": "104.1\n(1) Every person commits an offence who, without lawful excuse, alters a cartridge magazine that is not a prohibited device so that it becomes a prohibited device.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "2023, c. 32, s. 2",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 104.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-104.1.html"
+  },
+  {
+    "id": "C-46-s105",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "105",
+    "marginal_note": "Losing or finding",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Offences relating to Lost, Destroyed or Defaced Weapons, etc.",
+    "text": "105\n(1) Every person commits an offence who\n(a) having lost a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition, an authorization, a licence or a registration certificate, or having had it stolen from the person’s possession, does not with reasonable despatch report the loss to a peace officer, to a firearms officer or a chief firearms officer; or\n(b) on finding a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition that the person has reasonable grounds to believe has been lost or abandoned, does not with reasonable despatch deliver it to a peace officer, a firearms officer or a chief firearms officer or report the finding to a peace officer, a firearms officer or a chief firearms officer.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 105; 1991, c. 28, s. 10, c. 40, ss. 18, 39; 1994, c. 44, s. 7; 1995, c. 39, s. 139; 2015, c. 27, s. 28",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-105.html"
+  },
+  {
+    "id": "C-46-s106",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "106",
+    "marginal_note": "Destroying",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Offences relating to Lost, Destroyed or Defaced Weapons, etc.",
+    "text": "106\n(1) Every person commits an offence who\n(a) after destroying any prohibited firearm, restricted firearm, prohibited weapon, restricted weapon, prohibited device or prohibited ammunition, or\n(b) on becoming aware of the destruction of any prohibited firearm, restricted firearm, prohibited weapon, restricted weapon, prohibited device or prohibited ammunition that was in the person’s possession before its destruction,\ndoes not with reasonable despatch report the destruction to a peace officer, firearms officer or chief firearms officer.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 106; R.S., 1985, c. 27 (1st Supp.), s. 203; 1991, c. 40, s. 19; 1995, c. 22, s. 10, c. 39, s. 139; 2012, c. 6, s. 6",
+    "last_amended": "2012-04-05",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-106.html"
+  },
+  {
+    "id": "C-46-s107",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "107",
+    "marginal_note": "False statements",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Offences relating to Lost, Destroyed or Defaced Weapons, etc.",
+    "text": "107\n(1) Every person commits an offence who knowingly makes, before a peace officer, firearms officer or chief firearms officer, a false report or statement concerning the loss, theft or destruction of a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition, an authorization, a licence or a registration certificate.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Definition of report or statement] In this section, report or statement means an assertion of fact, opinion, belief or knowledge, whether material or not and whether admissible or not.",
+    "history": "R.S., 1985, c. C-46, s. 107; 1991, c. 40, s. 20; 1995, c. 39, s. 139; 2015, c. 27, s. 29",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-107.html"
+  },
+  {
+    "id": "C-46-s108",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "108",
+    "marginal_note": "Tampering with serial number",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Offences relating to Lost, Destroyed or Defaced Weapons, etc.",
+    "text": "108\n(1) Every person commits an offence who, without lawful excuse,\n(a) alters, defaces or removes a serial number on a firearm; or\n(b) possesses a firearm knowing that the serial number on it has been altered, defaced or removed.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Exception] No person is guilty of an offence under paragraph (1)(b) by reason only of possessing a prohibited firearm or restricted firearm the serial number on which has been altered, defaced or removed, if that serial number has been replaced and a registration certificate in respect of the firearm has been issued setting out a new serial number for the firearm.\n(4) [Evidence] In proceedings for an offence under subsection (1), evidence that a person possesses a firearm the serial number on which has been wholly or partially obliterated otherwise than through normal use over time is, in the absence of evidence to the contrary, proof that the person possesses the firearm knowing that the serial number on it has been altered, defaced or removed.",
+    "history": "R.S., 1985, c. C-46, s. 108; 1991, c. 40, s. 20; 1995, c. 39, s. 139; 2012, c. 6, s. 7; 2018, c. 29, s. 6",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-108.html"
+  },
+  {
+    "id": "C-46-s109",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "109",
+    "marginal_note": "Mandatory prohibition order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "109\n(1) Where a person is convicted, or discharged under section 730, of\n(a) an indictable offence in the commission of which violence against a person was used, threatened or attempted and for which the person may be sentenced to imprisonment for ten years or more,\n(a.1) an indictable offence in the commission of which violence was used, threatened or attempted against\n(i) the person’s intimate partner,\n(ii) a child or parent of the person or of anyone referred to in subparagraph (i), or\n(iii) any person who resides with the person or with anyone referred to in subparagraph (i) or (ii),\n(b) an offence under subsection 85(1) (using firearm in commission of offence), 85(2) (using imitation firearm in commission of offence), 95(1) (possession of prohibited or restricted firearm with ammunition), 99(1) (weapons trafficking), 100(1) (possession for purpose of weapons trafficking), 102(1) (making automatic firearm), 102.1(1) (possession of computer data), 102.1(2) (distribution of computer data), 103(1) (importing or exporting knowing it is unauthorized) or 104.1(1) (altering cartridge magazine) or section 264 (criminal harassment),\n(c) an offence relating to the contravention of subsection 5(1) or (2), 6(1) or (2) or 7(1) of the Controlled Drugs and Substances Act,\n(c.1) an offence relating to the contravention of subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1) of the Cannabis Act, or\n(d) an offence that involves, or the subject-matter of which is, a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition, any prohibited ammunition or an explosive substance and, at the time of the offence, the person was prohibited by any order made under this Act or any other Act of Parliament from possessing any such thing,\nthe court that sentences the person or directs that the person be discharged, as the case may be, shall, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, make an order prohibiting the person from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition and explosive substance during the period specified in the order as determined in accordance with subsection (2) or (3), as the case may be.\n(2) [Duration of prohibition order — first offence] An order made under subsection (1) shall, in the case of a first conviction for or discharge from the offence to which the order relates, prohibit the person from possessing\n(a) any firearm, other than a prohibited firearm or restricted firearm, and any crossbow, restricted weapon, firearm part, ammunition and explosive substance during the period that\n(i) begins on the day on which the order is made, and\n(ii) ends not earlier than ten years after the person’s release from imprisonment after conviction for the offence or, if the person is not then imprisoned or subject to imprisonment, after the person’s conviction for or discharge from the offence; and\n(b) any prohibited firearm, restricted firearm, prohibited weapon, prohibited device and prohibited ammunition for life.\n(3) [Duration of prohibition order — subsequent offences] An order made under subsection (1) shall, in any case other than a case described in subsection (2), prohibit the person from possessing any firearm, cross-bow, restricted weapon, firearm part, ammunition and explosive substance for life.\n(4) [Definition of release from imprisonment] In subparagraph (2)(a)(ii), release from imprisonment means release from confinement by reason of expiration of sentence, commencement of statutory release or grant of parole.\n(5) [Application of ss. 113 to 117] Sections 113 to 117 apply in respect of every order made under subsection (1).",
+    "history": "R.S., 1985, c. C-46, s. 109; R.S., 1985, c. 27 (1st Supp.), s. 185(F); 1991, c. 40, s. 21; 1995, c. 39, ss. 139, 190; 1996, c. 19, s. 65.1; 2003, c. 8, s. 4; 2015, c. 27, s. 30; 2018, c. 16, s. 208; 2019, c. 25, s. 30; 2023, c. 32, s. 3; 2023, c. 32, s. 3.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-109.html"
+  },
+  {
+    "id": "C-46-s110",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "110",
+    "marginal_note": "Discretionary prohibition order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "110\n(1) Where a person is convicted, or discharged under section 730, of\n(a) an offence, other than an offence referred to in any of paragraphs 109(1)(a) to (c.1), in the commission of which violence against a person was used, threatened or attempted, or\n(b) an offence that involves, or the subject-matter of which is, a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, ammunition, prohibited ammunition or an explosive substance and, at the time of the offence, the person was not prohibited by any order made under this Act or any other Act of Parliament from possessing any such thing,\nthe court that sentences the person or directs that the person be discharged, as the case may be, shall, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, consider whether it is desirable, in the interests of the safety of the person or of any other person, to make an order prohibiting the person from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things, and if the court decides that it is so desirable, the court shall so order.\n(2) [Duration of prohibition order] An order made under subsection (1) against a person begins on the day on which the order is made and ends not later than ten years after the person’s release from imprisonment after conviction for the offence to which the order relates or, if the person is not then imprisoned or subject to imprisonment, after the person’s conviction for or discharge from the offence.\n(2.1) [Exception] Despite subsection (2), an order made under subsection (1) may be imposed for life or for any shorter duration if, in the commission of the offence, violence was used, threatened or attempted against\n(a) the person’s intimate partner;\n(b) a child or parent of the person or of anyone referred to in paragraph (a); or\n(c) any person who resides with the person or with anyone referred to in paragraph (a) or (b).\n(3) [Reasons] Where the court does not make an order under subsection (1), or where the court does make such an order but does not prohibit the possession of everything referred to in that subsection, the court shall include in the record a statement of the court’s reasons for not doing so.\n(4) [Definition of release from imprisonment] In subsection (2), release from imprisonment means release from confinement by reason of expiration of sentence, commencement of statutory release or grant of parole.\n(5) [Application of ss. 113 to 117] Sections 113 to 117 apply in respect of every order made under subsection (1).",
+    "history": "R.S., 1985, c. C-46, s. 110; 1991, c. 40, ss. 23, 40; 1995, c. 39, ss. 139, 190; 2015, c. 27, s. 31; 2018, c. 16, s. 209; 2019, c. 25, s. 31; 2023, c. 32, s. 3.2",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-110.html"
+  },
+  {
+    "id": "C-46-s110.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "110.1",
+    "marginal_note": "Application for emergency prohibition order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "110.1\n(1) Any person may make an ex parte application to a provincial court judge for an order prohibiting another person from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things, if the person believes on reasonable grounds that it is not desirable in the interests of the safety of the person against whom the order is sought or of any other person that the person against whom the order is sought should possess any such thing.\n(2) [Hearing in private] The provincial court judge may hold the hearing of an application made under subsection (1) in private if the judge considers that it is necessary to protect the security of the applicant or of anyone known to the applicant.\n(3) [Emergency prohibition order] If, at the conclusion of a hearing of an application made under subsection (1), the provincial court judge is satisfied that the circumstances referred to in that subsection exist and that an order should be made without delay to ensure the immediate protection of any person, the judge shall make an order prohibiting the person against whom the order is sought from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things, for a period not exceeding 30 days, as is specified in the order, beginning on the day on which the order is made.\n(4) [Service of order] A copy of the order shall be served on the person to whom the order is addressed in the manner that the provincial court judge directs or in accordance with the rules of court.\n(5) [Warrant to search and seize] If a provincial court judge is satisfied by information on oath that there are reasonable grounds to believe that a person who is subject to an order made under subsection (3) possesses, in a building, receptacle or place, any thing the possession of which is prohibited by the order and that it is not desirable in the interests of the safety of the person, or of any other person, for the person to possess the thing, the judge may issue a warrant authorizing a peace officer to search the building, receptacle or place and seize any such thing, and every authorization, licence or registration certificate relating to any such thing, that is held by or in the possession of the person.\n(6) [Search and seizure without warrant] If, in respect of a person who is subject to an order made under subsection (3), a peace officer is satisfied that there are reasonable grounds to believe that it is not desirable, in the interests of the safety of the person, or of any other person, for the person to possess any thing the possession of which is prohibited by the order, the peace officer may — if the grounds for obtaining a warrant under subsection (5) exist but, by reason of a possible danger to the safety of the person or any other person, it would not be practicable to obtain a warrant — search for and seize any such thing, and any authorization, licence or registration certificate relating to any such thing, that is held by or in the possession of the person.\n(7) [Report to justice] A peace officer who executes a warrant referred to in subsection (5) or who conducts a search without a warrant under subsection (6) shall immediately make a report to a justice having jurisdiction in respect of the matter and, in the case of an execution of a warrant, jurisdiction in the province in which the warrant was issued, showing\n(a) in the case of an execution of a warrant, the things or documents, if any, seized and the date of execution of the warrant; and\n(b) in the case of a search conducted without a warrant, the grounds on which it was concluded that the peace officer was entitled to conduct the search, and the things or documents, if any, seized.\n(8) [Return of things and documents] Any things or documents seized under subsection (5) or (6) from a person against whom an order has been made under subsection (3) shall be returned to the person and any things or documents surrendered by the person in accordance with the order shall be returned to the person\n(a) if no date is fixed under subsection 110.4(1) for the hearing of an application made under subsection 111(1) in respect of the person, as soon as feasible after the end of the period specified in the order made against the person under subsection (3);\n(b) if a date is fixed for the hearing but no order is made against the person under subsection 111(5), as soon as feasible after the final disposition of the application; or\n(c) despite paragraphs (a) and (b), if the order made against the person under subsection (3) is revoked, as soon as feasible after the day on which it is revoked.\n(9) [Application of sections 113, 114 and 116] Sections 113, 114 and 116 apply in respect of every order made under subsection (3).\n(10) [Definition of provincial court judge] In this section and sections 110.4, 111, 112, 117.0101, 117.0104, 117.011 and 117.012, provincial court judge means a provincial court judge having jurisdiction in the territorial division where the person against whom the application for an order was brought resides.",
+    "history": "2015, c. 27, s. 32; 2019, c. 25, s. 32; 2023, c. 32, s. 4; 2023, c. 32, s. 70",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 110.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-110.1.html"
+  },
+  {
+    "id": "C-46-s110.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "110.2",
+    "marginal_note": "Order denying access to information",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "110.2\n(1) If an order is made under subsection 110.1(3), a provincial court judge may, on application by the person who applied for the order or on the judge’s own motion, if the judge considers that it is necessary to protect the security of the person or of anyone known to the person, make an order prohibiting access to, and the disclosure of, any or all of the following:\n(a) any information relating to the order made under that subsection;\n(b) any information relating to a warrant issued under subsection 110.1(5);\n(c) any information relating to a search and seizure conducted without a warrant under subsection 110.1(6); and\n(d) any information relating to the order made under this subsection.\n(2) [Expiry of order] Unless an order made under subsection (1) is revoked earlier, it expires on the day on which the order made under subsection 110.1(3) expires or is revoked.\n(3) [Exception] Despite subsection (2), if, before the order made under subsection 110.1(3) expires or is revoked, a date is fixed under subsection 110.4(1) for the hearing of an application made under subsection 111(1), an order made under subsection (1) ceases to have effect on\n(a) the date fixed under subsection 110.4(1); or\n(b) if the order made under subsection 110.1(3) is revoked before that date, the day on which it is revoked.\n(4) [Procedure] If an order is made under subsection (1), all documents relating to, as the case may be, the order made under that subsection, the order made under subsection 110.1(3), the warrant issued under subsection 110.1(5) or, in the case of a search and seizure conducted without a warrant under subsection 110.1(6), the report made under subsection 110.1(7) shall — subject to any terms and conditions that the provincial court judge considers desirable in the circumstances, including, without limiting the generality of the foregoing, any term or condition concerning partial disclosure of a document, deletion of any information or the occurrence of a condition — be immediately placed in a packet and sealed by the judge, and the packet shall be kept in the custody of the court in a place to which the public has no access or in any other place that the judge may authorize and shall not be dealt with except in accordance with the terms and conditions specified in the order or as varied under subsection (5).\n(5) [Revocation or variance of order] An application to revoke an order made under subsection (1) or vary any of its terms and conditions may be made to the provincial court judge who made the order or to another provincial court judge.",
+    "history": "2023, c. 32, s. 4; 2023, c. 32, s. 70(E)",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 110.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-110.2.html"
+  },
+  {
+    "id": "C-46-s110.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "110.3",
+    "marginal_note": "Order to delete identifying information",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "110.3\n(1) If an order is made under subsection 110.1(3) or 110.2(1), a provincial court judge may, on application by the person who applied for the order referred to in subsection 110.1(3) or on the judge’s own motion, if the judge considers that it is necessary to protect the security of the person or of anyone known to the person, make an order, subject to any terms and conditions that the judge considers desirable in the circumstances, directing that\n(a) copies be made of any documents relating to the order made under subsection 110.1(3) or 110.2(1), as the case may be, including the order itself;\n(b) any information that could identify the person who applied for the order referred to in subsection 110.1(3) or anyone known to the person be deleted from those copies; and\n(c) the documents relating to the order made under subsection 110.1(3) or 110.2(1), as the case may be, including the order itself, to which the public has access or that are made available to or required to be served on any person are to be the edited copies referred to in paragraph (b).\n(2) [Duration of order] An order made under subsection (1) may be for any period — definite or indefinite — that the provincial court judge considers necessary to protect the security of the person who applied for the order referred to in subsection 110.1(3) or of anyone known to the person.\n(3) [Procedure] If an order is made under subsection (1), the originals of all documents that are the subject of the order shall — subject to any terms and conditions that the provincial court judge considers desirable in the circumstances — be immediately placed in a packet and sealed by the judge, and the packet shall be kept in the custody of the court in a place to which the public has no access or in any other place that the judge may authorize and shall not be dealt with except in accordance with the terms and conditions specified in the order or as varied under subsection (4).\n(4) [Revocation or variance of order] An application to revoke an order made under subsection (1) or vary any of its terms and conditions may be made to the provincial court judge who made the order or to another provincial court judge.\n(5) [Clarification] For greater certainty, if a date is fixed under subsection 110.4(1) for the hearing of an application made under subsection 111(1), any order made under this section that is still in force applies in respect of that hearing.",
+    "history": "2023, c. 32, s. 4",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 110.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-110.3.html"
+  },
+  {
+    "id": "C-46-s110.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "110.4",
+    "marginal_note": "Order under subsection 111(5)",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "110.4\n(1) If a provincial court judge makes an order under subsection 110.1(3), the judge may, on the judge’s own motion, fix a date for the hearing of an application made under subsection 111(1) and shall direct that notice of the hearing be given, in the manner that the judge may specify, to the person against whom an order under subsection 111(5) is sought.\n(2) [Clarification — application for order] For the purpose of this section,\n(a) the application for the order referred to in subsection 110.1(3) is deemed, except for the purpose of subsection 111(2), to be an application made under subsection 111(1); and\n(b) if a person other than a peace officer, firearms officer or chief firearms officer made the application for the order referred to in subsection 110.1(3), the Attorney General of the province in which the application was made — or, if the application was made in a territory, the Attorney General of Canada — becomes the applicant, in their place, in the application made under subsection 111(1).\n(3) [Date for hearing] The date fixed for the hearing must be before the end of the period for which the order made under subsection 110.1(3) is in force. However, a provincial court judge may, before or at any time during the hearing, on application by the applicant or the person against whom an order under subsection 111(5) is sought, adjourn the hearing.\n(4) [Requirement — notice] If the Attorney General becomes, under paragraph (2)(b), the applicant in an application made under subsection 111(1), the provincial court judge shall, as soon as feasible but not later than 15 days before the date fixed under subsection (1), cause notice of that application and of that date to be served on that Attorney General.\n(5) [Cancellation of hearing] If a provincial court judge revokes an order made under subsection 110.1(3) against a person before the application for an order sought under subsection 111(5) against the person is heard, the judge shall cancel the hearing.",
+    "history": "2023, c. 32, s. 4",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 110.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-110.4.html"
+  },
+  {
+    "id": "C-46-s111",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "111",
+    "marginal_note": "Application for prohibition order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "111\n(1) A peace officer, firearms officer or chief firearms officer may apply to a provincial court judge for an order prohibiting a person from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things, if the peace officer, firearms officer or chief firearms officer believes on reasonable grounds that it is not desirable in the interests of the safety of the person against whom the order is sought or of any other person that the person against whom the order is sought should possess any such thing.\n(2) [Date for hearing and notice] On receipt of an application made under subsection (1), the provincial court judge shall fix a date for the hearing of the application and direct that notice of the hearing be given, in such manner as the provincial court judge may specify, to the person against whom the order is sought.\n(3) [Hearing of application] Subject to subsection (4), at the hearing of an application made under subsection (1), the provincial court judge shall hear all relevant evidence presented by or on behalf of the applicant and the person against whom the order is sought.\n(4) [Where hearing may proceed ex parte] A provincial court judge may proceed ex parte to hear and determine an application made under subsection (1) in the absence of the person against whom the order is sought in the same circumstances as those in which a summary conviction court may, under Part XXVII, proceed with a trial in the absence of the defendant.\n(5) [Prohibition order] If, at the conclusion of a hearing of an application made under subsection (1), the provincial court judge is satisfied that the circumstances referred to in that subsection exist, the provincial court judge shall make an order prohibiting the person from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things, for the period, not exceeding five years, that is specified in the order, beginning on the day on which the order is made.\n(6) [Reasons] Where a provincial court judge does not make an order under subsection (1), or where a provincial court judge does make such an order but does not prohibit the possession of everything referred to in that subsection, the provincial court judge shall include in the record a statement of the court’s reasons.\n(7) [Application of ss. 113 to 117] Sections 113 to 117 apply in respect of every order made under subsection (5).\n(8) [Appeal by person or Attorney General] Where a provincial court judge makes an order under subsection (5), the person to whom the order relates, or the Attorney General, may appeal to the superior court against the order.\n(9) [Appeal by Attorney General] Where a provincial court judge does not make an order under subsection (5), the Attorney General may appeal to the superior court against the decision not to make an order.\n(10) [Application of Part XXVII to appeals] The provisions of Part XXVII, except sections 785 to 812, 816 to 819 and 829 to 838, apply in respect of an appeal made under subsection (8) or (9), with such modifications as the circumstances require and as if each reference in that Part to the appeal court were a reference to the superior court.\n(11) [Repealed, 2023, c. 32, s. 5]",
+    "history": "R.S., 1985, c. C-46, s. 111; 1991, c. 40, s. 24; 1995, c. 39, s. 139; 2023, c. 32, s. 5",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-111.html"
+  },
+  {
+    "id": "C-46-s112",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "112",
+    "marginal_note": "Revocation of prohibition order under subsection 110.1(3) or 111(5)",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "112 A provincial court judge may, on application by the person against whom an order is made under subsection 110.1(3) or 111(5), revoke the order if satisfied that the circumstances for which it was made have ceased to exist.",
+    "history": "R.S., 1985, c. C-46, s. 112; R.S., 1985, c. 27 (1st Supp.), s. 203; 1991, c. 40, s. 26; 1995, c. 39, s. 139; 2023, c. 32, s. 6",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-112.html"
+  },
+  {
+    "id": "C-46-s113",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "113",
+    "marginal_note": "Lifting of prohibition order for sustenance or employment",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "113\n(1) Where a person who is or will be a person against whom a prohibition order is made establishes to the satisfaction of a competent authority that\n(a) the person needs a firearm or restricted weapon to hunt or trap in order to sustain the person or the person’s family, or\n(b) a prohibition order against the person would constitute a virtual prohibition against employment in the only vocation open to the person,\nthe competent authority may, notwithstanding that the person is or will be subject to a prohibition order, make an order authorizing a chief firearms officer or the Registrar to issue, in accordance with such terms and conditions as the competent authority considers appropriate, an authorization, a licence or a registration certificate, as the case may be, to the person for sustenance or employment purposes.\n(2) [Factors] A competent authority may make an order under subsection (1) only after taking the following factors into account:\n(a) the criminal record, if any, of the person;\n(b) the nature and circumstances of the offence, if any, in respect of which the prohibition order was or will be made; and\n(c) the safety of the person and of other persons.\n(3) [Effect of order] Where an order is made under subsection (1),\n(a) an authorization, a licence or a registration certificate may not be denied to the person in respect of whom the order was made solely on the basis of a prohibition order against the person or the commission of an offence in respect of which a prohibition order was made against the person; and\n(b) an authorization and a licence may, for the duration of the order, be issued to the person in respect of whom the order was made only for sustenance or employment purposes and, where the order sets out terms and conditions, only in accordance with those terms and conditions, but, for greater certainty, the authorization or licence may also be subject to terms and conditions set by the chief firearms officer that are not inconsistent with the purpose for which it is issued and any terms and conditions set out in the order.\n(4) [When order can be made] For greater certainty, an order under subsection (1) may be made during proceedings for an order under subsection 109(1), 110(1), 110.1(3), 111(5), 117.05(4) or 515(2), paragraph 732.1(3)(d) or subsection 810(3).\n(5) [Meaning of competent authority] In this section, competent authority means the competent authority that made or has jurisdiction to make the prohibition order.",
+    "history": "R.S., 1985, c. C-46, s. 113; 1991, c. 40, s. 27(E); 1995, c. 22, s. 10, c. 39, ss. 139, 190; 2023, c. 32, s. 7",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-113.html"
+  },
+  {
+    "id": "C-46-s114",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "114",
+    "marginal_note": "Requirement to surrender",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "114 A competent authority that makes a prohibition order against a person may, in the order, require the person to surrender to a peace officer, a firearms officer or a chief firearms officer\n(a) any thing the possession of which is prohibited by the order that is in the possession of the person on the commencement of the order, and\n(b) every authorization, licence and registration certificate relating to any thing the possession of which is prohibited by the order that is held by the person on the commencement of the order,\nand where the competent authority does so, it shall specify in the order a reasonable period for surrendering such things and documents and during which section 117.01 does not apply to that person.",
+    "history": "R.S., 1985, c. C-46, s. 114; R.S., 1985, c. 27 (1st Supp.), s. 203; 1995, c. 22, s. 10, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-114.html"
+  },
+  {
+    "id": "C-46-s115",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "115",
+    "marginal_note": "Forfeiture",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "115\n(1) Unless a prohibition order against a person specifies otherwise, every thing the possession of which is prohibited by the order is forfeited to Her Majesty if, on the commencement of the order, the thing is in the person’s possession or has been seized and detained by, or surrendered to, a peace officer.\n(1.1) [Exception] Subsection (1) does not apply in respect of an order made under subsection 110.1(3) or section 515.\n(2) [Disposal] Every thing forfeited to Her Majesty under subsection (1) shall be disposed of or otherwise dealt with as the Attorney General directs.",
+    "history": "R.S., 1985, c. C-46, s. 115; 1995, c. 39, s. 139; 2003, c. 8, s. 5; 2019, c. 9, s. 17; 2023, c. 32, s. 8",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-115.html"
+  },
+  {
+    "id": "C-46-s116",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "116",
+    "marginal_note": "Authorizations revoked or amended",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "116\n(1) Subject to subsection (2), every authorization, licence and registration certificate relating to any thing the possession of which is prohibited by a prohibition order and issued to a person against whom the prohibition order is made is, on the commencement of the prohibition order, revoked, or amended, as the case may be, to the extent of the prohibitions in the order.\n(2) [Duration of revocation or amendment] An authorization, a licence and a registration certificate relating to a thing the possession of which is prohibited by an order made under subsection 110.1(3) or section 515 is revoked, or amended, as the case may be, only in respect of the period during which the order is in force.",
+    "history": "R.S., 1985, c. C-46, s. 116; 1991, c. 28, s. 11, c. 40, ss. 28, 41; 1995, c. 39, s. 139; 2003, c. 8, s. 6; 2023, c. 32, s. 9",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-116.html"
+  },
+  {
+    "id": "C-46-s117",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117",
+    "marginal_note": "Return to owner",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "117 Where the competent authority that makes a prohibition order or that would have had jurisdiction to make the order is, on application for an order under this section, satisfied that a person, other than the person against whom a prohibition order was or will be made,\n(a) is the owner of any thing that is or may be forfeited to Her Majesty under subsection 115(1) and is lawfully entitled to possess it, and\n(b) in the case of a prohibition order under subsection 109(1) or 110(1), had no reasonable grounds to believe that the thing would or might be used in the commission of the offence in respect of which the prohibition order was made,\nthe competent authority shall order that the thing be returned to the owner or the proceeds of any sale of the thing be paid to that owner or, if the thing was destroyed, that an amount equal to the value of the thing be paid to the owner.",
+    "history": "R.S., 1985, c. C-46, s. 117; 1991, c. 40, s. 29; 1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.html"
+  },
+  {
+    "id": "C-46-s117.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.01",
+    "marginal_note": "Possession contrary to order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Prohibition Orders",
+    "text": "117.01\n(1) Subject to subsection (4), every person commits an offence who possesses a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition, any prohibited ammunition or an explosive substance while the person is prohibited from doing so by any order made under this Act or any other Act of Parliament.\n(2) [Failure to surrender authorization, etc.] Every person commits an offence who wilfully fails to surrender to a peace officer, a firearms officer or a chief firearms officer any authorization, licence or registration certificate held by the person when the person is required to do so by any order made under this Act or any other Act of Parliament.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4) [Exception] Subsection (1) does not apply to a person who possessed a firearm in accordance with an authorization or licence issued to the person as the result of an order made under subsection 113(1).",
+    "history": "1995, c. 39, s. 139; 2023, c. 32, s. 9.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.01.html"
+  },
+  {
+    "id": "C-46-s117.0101",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.0101",
+    "marginal_note": "Application for emergency limitations on access order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Limitations on Access",
+    "text": "117.0101\n(1) Any person may make an ex parte application to a provincial court judge for an order under this section if the person believes on reasonable grounds that\n(a) the person against whom the order is sought cohabits with, or is an associate of, another person who is prohibited by any order made under this Act or any other Act of Parliament from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things; and\n(b) the other person would or might have access to any such thing that is in the possession of the person against whom the order is sought.\n(2) [Hearing in private] The provincial court judge may hold the hearing of an application made under subsection (1) in private if the judge considers that it is necessary to protect the security of the applicant or of anyone known to the applicant.\n(3) [Emergency limitations on access order] If, at the conclusion of a hearing of an application made under subsection (1), the provincial court judge is satisfied that the circumstances referred to in that subsection exist and that an order should be made without delay to ensure the immediate protection of any person, the judge shall make an order in respect of the person against whom the order is sought, for a period not exceeding 30 days, as is specified in the order, beginning on the day on which the order is made, imposing any terms and conditions on the person’s use and possession of any thing referred to in subsection (1) that the judge considers appropriate.\n(4) [Service of order] A copy of the order shall be served on the person to whom the order is addressed in the manner that the provincial court judge directs or in accordance with the rules of court.\n(5) [Terms and conditions] In determining terms and conditions under subsection (3), the provincial court judge shall impose terms and conditions that are the least intrusive as possible, bearing in mind the purpose of the order.\n(6) [Warrant to search and seize] If a provincial court judge is satisfied by information on oath that there are reasonable grounds to believe that a person who is subject to an order made under subsection (3) possesses, in a building, receptacle or place, any thing the use and possession of which is subject to terms and conditions under the order, and that it is not desirable in the interests of the safety of the person, or of any other person, for the person to possess the thing, the judge may issue a warrant authorizing a peace officer to search the building, receptacle or place and seize any such thing that is in the possession of the person.\n(7) [Search and seizure without warrant] If, in respect of a person who is subject to an order made under subsection (3), a peace officer is satisfied that there are reasonable grounds to believe that it is not desirable, in the interests of the safety of the person, or of any other person, for the person to possess any thing the use and possession of which is subject to terms and conditions under the order, the peace officer may — if the grounds for obtaining a warrant under subsection (6) exist but, by reason of a possible danger to the safety of the person or any other person, it would not be practicable to obtain a warrant — search for and seize any such thing that is in the possession of the person.\n(8) [Report to justice] A peace officer who executes a warrant referred to in subsection (6) or who conducts a search without a warrant under subsection (7) shall immediately make a report to a justice having jurisdiction in respect of the matter and, in the case of an execution of a warrant, jurisdiction in the province in which the warrant was issued, showing\n(a) in the case of an execution of a warrant, the things, if any, seized and the date of execution of the warrant; and\n(b) in the case of a search conducted without a warrant, the grounds on which it was concluded that the peace officer was entitled to conduct the search, and the things, if any, seized.\n(9) [Requirement to surrender] A provincial court judge who makes an order against a person under subsection (3) may, in the order, require the person to surrender to a peace officer, a firearms officer or a chief firearms officer any thing the use or possession of which is subject to terms and conditions under the order that is in the possession of the person on the day on which the order is made, if the judge is satisfied by information on oath that it is not desirable in the interests of the safety of any person for the person to possess the thing, and if the judge does so, they shall specify in the order a reasonable period for surrendering the thing.\n(10) [Condition] A provincial court judge may issue a warrant under subsection (6) or include in an order made under subsection (3) a requirement set out in subsection (9) only if they are satisfied that there is no other way to ensure that the terms and conditions of that order can reasonably be complied with.\n(11) [Return of things before expiry or revocation of order] A peace officer who has seized any thing under subsection (6) or (7), and a peace officer, a firearms officer or a chief firearms officer to whom any thing has been surrendered in accordance with subsection (9), may, before the expiry or revocation of the order made under subsection (3), on being issued a receipt for it, return the thing to the person from whom it was seized or who surrendered it, if the peace officer, firearms officer or chief firearms officer, as the case may be, has reasonable grounds to believe that the person will comply with the terms and conditions of the order as to the use and possession of the thing.\n(12) [Return of things after expiry or revocation of order] Any things seized under subsection (6) or (7) from a person against whom an order has been made under subsection (3) and any things surrendered by the person in accordance with subsection (9) shall, unless already returned under subsection (11), be returned to the person\n(a) if the order made against the person under subsection (3) is revoked, as soon as feasible after the day on which it is revoked; or\n(b) in any other case, as soon as feasible after the end of the period specified in the order made against the person under subsection (3).",
+    "history": "2023, c. 32, s. 10; 2023, c. 32, s. 70",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.0101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.0101.html"
+  },
+  {
+    "id": "C-46-s117.0102",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.0102",
+    "marginal_note": "Order denying access to information",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Limitations on Access",
+    "text": "117.0102\n(1) If an order is made under subsection 117.0101(3), a provincial court judge may, on application by the person who applied for the order or on the judge’s own motion, if the judge considers that it is necessary to protect the security of the person or of anyone known to the person, make an order prohibiting access to, and the disclosure of, any or all of the following:\n(a) any information relating to the order made under that subsection;\n(b) any information relating to a warrant issued under subsection 117.0101(6);\n(c) any information relating to a search and seizure conducted without a warrant under subsection 117.0101(7); and\n(d) any information relating to the order made under this subsection.\n(2) [Expiry of order] Unless an order made under subsection (1) is revoked earlier, it expires on the day on which the order made under subsection 117.0101(3) expires or is revoked.\n(3) [Exception] Despite subsection (2), if, before the order made under subsection 117.0101(3) expires or is revoked, a date is fixed under subsection 117.0104(1) for the hearing of an application made under subsection 117.011(1), an order made under subsection (1) ceases to have effect on\n(a) the date fixed under subsection 117.0104(1); or\n(b) if the order made under subsection 117.0101(3) is revoked before that date, the day on which it is revoked.\n(4) [Procedure] If an order is made under subsection (1), all documents relating to, as the case may be, the order made under that subsection, the order made under subsection 117.0101(3), the warrant issued under subsection 117.0101(6) or, in the case of a search and seizure conducted without a warrant under subsection 117.0101(7), the report made under subsection 117.0101(8) shall — subject to any terms and conditions that the provincial court judge considers desirable in the circumstances, including, without limiting the generality of the foregoing, any term or condition concerning partial disclosure of a document, deletion of any information or the occurrence of a condition — be immediately placed in a packet and sealed by the judge, and the packet shall be kept in the custody of the court in a place to which the public has no access or in any other place that the judge may authorize and shall not be dealt with except in accordance with the terms and conditions specified in the order or as varied under subsection (5).\n(5) [Revocation or variance of order] An application to revoke an order made under subsection (1) or vary any of its terms and conditions may be made to the provincial court judge who made the order or to another provincial court judge.",
+    "history": "2023, c. 32, s. 10; 2023, c. 32, s. 70(E)",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.0102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.0102.html"
+  },
+  {
+    "id": "C-46-s117.0103",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.0103",
+    "marginal_note": "Order to delete identifying information",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Limitations on Access",
+    "text": "117.0103\n(1) If an order is made under subsection 117.0101(3) or 117.0102(1), a provincial court judge may, on application by the person who applied for the order referred to in subsection 117.0101(3) or on the judge’s own motion, if the judge considers that it is necessary to protect the security of the person or of anyone known to the person, make an order, subject to any terms and conditions that the judge considers desirable in the circumstances, directing that\n(a) copies be made of any documents relating to the order made under subsection 117.0101(3) or 117.0102(1), as the case may be, including the order itself;\n(b) any information that could identify the person who applied for the order referred to in subsection 117.0101(3) or anyone known to the person be deleted from those copies; and\n(c) the documents relating to the order made under subsection 117.0101(3) or 117.0102(1), as the case may be, including the order itself, to which the public has access or that are made available to or required to be served on any person are to be the edited copies referred to in paragraph (b).\n(2) [Duration of order] An order made under subsection (1) may be for any period — definite or indefinite — that the provincial court judge considers necessary to protect the security of the person who applied for the order referred to in subsection 117.0101(3) or of anyone known to the person.\n(3) [Procedure] If an order is made under subsection (1), the originals of all documents that are the subject of the order shall — subject to any terms and conditions that the provincial court judge considers desirable in the circumstances — be immediately placed in a packet and sealed by the judge, and the packet shall be kept in the custody of the court in a place to which the public has no access or in any other place that the judge may authorize and shall not be dealt with except in accordance with the terms and conditions specified in the order or as varied under subsection (4).\n(4) [Revocation or variance of order] An application to revoke an order made under subsection (1) or vary any of its terms and conditions may be made to the provincial court judge who made the order or to another provincial court judge.\n(5) [Clarification] For greater certainty, if a date is fixed under subsection 117.0104(1) for the hearing of an application made under subsection 117.011(1), any order made under this section that is still in force applies in respect of that hearing.",
+    "history": "2023, c. 32, s. 10",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.0103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.0103.html"
+  },
+  {
+    "id": "C-46-s117.0104",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.0104",
+    "marginal_note": "Order under subsection 117.011(5)",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Limitations on Access",
+    "text": "117.0104\n(1) If a provincial court judge makes an order under subsection 117.0101(3), the judge may, on the judge’s own motion, fix a date for the hearing of an application made under subsection 117.011(1) and shall direct that notice of the hearing be given, in the manner that the judge may specify, to the person against whom an order under subsection 117.011(5) is sought.\n(2) [Clarification — application for order] For the purpose of this section,\n(a) the application for the order referred to in subsection 117.0101(3) is deemed, except for the purpose of subsection 117.011(2), to be an application made under subsection 117.011(1); and\n(b) if a person other than a peace officer, firearms officer or chief firearms officer made the application for the order referred to in subsection 117.0101(3), the Attorney General of the province in which the application was made — or, if the application was made in a territory, the Attorney General of Canada — becomes the applicant, in their place, in the application made under subsection 117.011(1).\n(3) [Date for hearing] The date fixed for the hearing must be before the end of the period for which the order made under subsection 117.0101(3) is in force. However, a provincial court judge may, before or at any time during the hearing, on application by the applicant or the person against whom an order under subsection 117.011(5) is sought, adjourn the hearing.\n(4) [Requirement — notice] If the Attorney General becomes, under paragraph (2)(b), the applicant in an application made under subsection 117.011(1), the provincial court judge shall, as soon as feasible but not later than 15 days before the date fixed under subsection (1), cause notice of that application and of that date to be served on that Attorney General.\n(5) [Cancellation of hearing] If a provincial court judge revokes an order made under subsection 117.0101(3) against a person before the application for an order sought under subsection 117.011(5) against the person is heard, the judge shall cancel the hearing.",
+    "history": "2023, c. 32, s. 10",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.0104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.0104.html"
+  },
+  {
+    "id": "C-46-s117.011",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.011",
+    "marginal_note": "Application for order",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Limitations on Access",
+    "text": "117.011\n(1) A peace officer, firearms officer or chief firearms officer may apply to a provincial court judge for an order under this section where the peace officer, firearms officer or chief firearms officer believes on reasonable grounds that\n(a) the person against whom the order is sought cohabits with, or is an associate of, another person who is prohibited by any order made under this Act or any other Act of Parliament from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things; and\n(b) the other person would or might have access to any such thing that is in the possession of the person against whom the order is sought.\n(2) [Date for hearing and notice] On receipt of an application made under subsection (1), the provincial court judge shall fix a date for the hearing of the application and direct that notice of the hearing be given, in such manner as the provincial court judge may specify, to the person against whom the order is sought.\n(3) [Hearing of application] Subject to subsection (4), at the hearing of an application made under subsection (1), the provincial court judge shall hear all relevant evidence presented by or on behalf of the applicant and the person against whom the order is sought.\n(4) [Where hearing may proceed ex parte] A provincial court judge may proceed ex parte to hear and determine an application made under subsection (1) in the absence of the person against whom the order is sought in the same circumstances as those in which a summary conviction court may, under Part XXVII, proceed with a trial in the absence of the defendant.\n(5) [Order] Where, at the conclusion of a hearing of an application made under subsection (1), the provincial court judge is satisfied that the circumstances referred to in that subsection exist, the provincial court judge shall make an order in respect of the person against whom the order was sought imposing such terms and conditions on the person’s use and possession of anything referred to in subsection (1) as the provincial court judge considers appropriate.\n(6) [Terms and conditions] In determining terms and conditions under subsection (5), the provincial court judge shall impose terms and conditions that are the least intrusive as possible, bearing in mind the purpose of the order.\n(7) [Appeal by person or Attorney General] Where a provincial court judge makes an order under subsection (5), the person to whom the order relates, or the Attorney General, may appeal to the superior court against the order.\n(8) [Appeal by Attorney General] Where a provincial court judge does not make an order under subsection (5), the Attorney General may appeal to the superior court against the decision not to make an order.\n(9) [Application of Part XXVII to appeals] The provisions of Part XXVII, except sections 785 to 812, 816 to 819 and 829 to 838, apply in respect of an appeal made under subsection (7) or (8), with such modifications as the circumstances require and as if each reference in that Part to the appeal court were a reference to the superior court.",
+    "history": "1995, c. 39, s. 139; 2023, c. 32, s. 10.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.011.html"
+  },
+  {
+    "id": "C-46-s117.012",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.012",
+    "marginal_note": "Revocation of order under subsection 117.0101(3) or 117.011(5)",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Limitations on Access",
+    "text": "117.012 A provincial court judge may, on application by the person against whom an order is made under subsection 117.0101(3) or 117.011(5), revoke the order if satisfied that the circumstances for which it was made have ceased to exist.",
+    "history": "1995, c. 39, s. 139; 2023, c. 32, s. 11",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.012.html"
+  },
+  {
+    "id": "C-46-s117.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.02",
+    "marginal_note": "Search and seizure without warrant where offence committed",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Search and Seizure",
+    "text": "117.02\n(1) Where a peace officer believes on reasonable grounds\n(a) that a weapon, an imitation firearm, a prohibited device, a firearm part, any ammunition, any prohibited ammunition or an explosive substance was used in the commission of an offence, or\n(b) that an offence is being committed, or has been committed, under any provision of this Act that involves, or the subject-matter of which is, a firearm, an imitation firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, ammunition, prohibited ammunition or an explosive substance,\nand evidence of the offence is likely to be found on a person, in a vehicle or in any place or premises other than a dwelling-house, the peace officer may, where the conditions for obtaining a warrant exist but, by reason of exigent circumstances, it would not be practicable to obtain a warrant, search, without warrant, the person, vehicle, place or premises, and seize any thing by means of or in relation to which that peace officer believes on reasonable grounds the offence is being committed or has been committed.\n(2) [Disposition of seized things] Any thing seized pursuant to subsection (1) shall be dealt with in accordance with sections 490 and 491.",
+    "history": "1995, c. 39, s. 139; 2023, c. 32, s. 11.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.02.html"
+  },
+  {
+    "id": "C-46-s117.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.03",
+    "marginal_note": "Seizure on failure to produce authorization",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Search and Seizure",
+    "text": "117.03\n(1) Despite section 117.02, a peace officer who finds\n(a) a person in possession of a prohibited firearm, a restricted firearm or a non-restricted firearm who fails, on demand, to produce, for inspection by the peace officer, an authorization or a licence under which the person may lawfully possess the firearm and, in the case of a prohibited firearm or a restricted firearm, a registration certificate for it, or\n(b) a person in possession of a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition who fails, on demand, to produce, for inspection by the peace officer, an authorization or a licence under which the person may lawfully possess it,\nmay seize the firearm, prohibited weapon, restricted weapon, prohibited device or prohibited ammunition unless its possession by the person in the circumstances in which it is found is authorized by any provision of this Part, or the person is under the direct and immediate supervision of another person who may lawfully possess it.\n(2) [Return of seized thing on production of authorization] If a person from whom any thing is seized under subsection (1) claims the thing within 14 days after the seizure and produces for inspection by the peace officer by whom it was seized, or any other peace officer having custody of it,\n(a) a licence under which the person is lawfully entitled to possess it, and\n(b) in the case of a prohibited firearm or a restricted firearm, an authorization and registration certificate for it,\nthe thing shall without delay be returned to that person.\n(3) [Forfeiture of seized thing] Where any thing seized pursuant to subsection (1) is not claimed and returned as and when provided by subsection (2), a peace officer shall forthwith take the thing before a provincial court judge, who may, after affording the person from whom it was seized or its owner, if known, an opportunity to establish that the person is lawfully entitled to possess it, declare it to be forfeited to Her Majesty, to be disposed of or otherwise dealt with as the Attorney General directs.",
+    "history": "1995, c. 39, s. 139; 2012, c. 6, s. 8; 2015, c. 27, s. 33",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.03.html"
+  },
+  {
+    "id": "C-46-s117.04",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.04",
+    "marginal_note": "Application for warrant to search and seize",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Search and Seizure",
+    "text": "117.04\n(1) Where, pursuant to an application made by a peace officer with respect to any person, a justice is satisfied by information on oath that there are reasonable grounds to believe that the person possesses a weapon, a prohibited device, a firearm part, ammunition, prohibited ammunition or an explosive substance in a building, receptacle or place and that it is not desirable in the interests of the safety of the person, or of any other person, for the person to possess the weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, the justice may issue a warrant authorizing a peace officer to search the building, receptacle or place and seize any such thing, and any authorization, licence or registration certificate relating to any such thing, that is held by or in the possession of the person.\n(2) [Search and seizure without warrant] Where, with respect to any person, a peace officer is satisfied that there are reasonable grounds to believe that it is not desirable, in the interests of the safety of the person or any other person, for the person to possess any weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, the peace officer may, where the grounds for obtaining a warrant under subsection (1) exist but, by reason of a possible danger to the safety of that person or any other person, it would not be practicable to obtain a warrant, search for and seize any such thing, and any authorization, licence or registration certificate relating to any such thing, that is held by or in the possession of the person.\n(3) [Report to justice] A peace officer who executes a warrant referred to in subsection (1) or who conducts a search without a warrant under subsection (2) shall immediately make a report to a justice having jurisdiction in respect of the matter and, in the case of an execution of a warrant, jurisdiction in the province in which the warrant was issued, showing\n(a) in the case of an execution of a warrant, the things or documents, if any, seized and the date of execution of the warrant; and\n(b) in the case of a search conducted without a warrant, the grounds on which it was concluded that the peace officer was entitled to conduct the search, and the things or documents, if any, seized.\n(4) [Authorizations, etc., revoked] Where a peace officer who seizes any thing under subsection (1) or (2) is unable at the time of the seizure to seize an authorization or a licence under which the person from whom the thing was seized may possess the thing and, in the case of a seized firearm, a registration certificate for the firearm, every authorization, licence and registration certificate held by the person is, as at the time of the seizure, revoked.",
+    "history": "1995, c. 39, s. 139; 2004, c. 12, s. 3; 2022, c. 17, s. 2; 2023, c. 32, s. 11.2",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.04.html"
+  },
+  {
+    "id": "C-46-s117.05",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.05",
+    "marginal_note": "Application for disposition",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Search and Seizure",
+    "text": "117.05\n(1) If any thing or document has been seized under subsection 117.04(1) or (2), a justice having jurisdiction in respect of the matter and, in the case of an execution of a warrant, jurisdiction in the province in which the warrant was issued shall, on application for an order for the disposition of the thing or document so seized made by a peace officer within 30 days after the date of execution of the warrant or of the seizure without a warrant, as the case may be, fix a date for the hearing of the application and direct that notice of the hearing be given to the persons or in the manner that the justice may specify.\n(2) [Ex parte hearing] A justice may proceed ex parte to hear and determine an application made under subsection (1) in the absence of the person from whom the thing or document was seized in the same circumstances as those in which a summary conviction court may, under Part XXVII, proceed with a trial in the absence of the defendant.\n(3) [Hearing of application] At the hearing of an application made under subsection (1), the justice shall hear all relevant evidence, including evidence respecting the value of the thing in respect of which the application was made.\n(4) [Forfeiture and prohibition order on finding] If, following the hearing of an application made under subsection (1), the justice finds that it is not desirable in the interests of the safety of the person from whom the thing was seized or of any other person that the person should possess any weapon, prohibited device, firearm part, ammunition, prohibited ammunition and explosive substance, or any such thing, the justice shall\n(a) order that any thing seized be forfeited to Her Majesty or be otherwise disposed of; and\n(b) where the justice is satisfied that the circumstances warrant such an action, order that the possession by that person of any weapon, prohibited device, firearm part, ammunition, prohibited ammunition and explosive substance, or of any such thing, be prohibited during any period, not exceeding five years, that is specified in the order, beginning on the making of the order.\n(5) [Reasons] Where a justice does not make an order under subsection (4), or where a justice does make such an order but does not prohibit the possession of all of the things referred to in that subsection, the justice shall include in the record a statement of the justice’s reasons.\n(6) [Application of ss. 113 to 117] Sections 113 to 117 apply in respect of every order made under subsection (4).\n(7) [Appeal by person] Where a justice makes an order under subsection (4) in respect of a person, or in respect of any thing that was seized from a person, the person may appeal to the superior court against the order.\n(8) [Appeal by Attorney General] Where a justice does not make a finding as described in subsection (4) following the hearing of an application under subsection (1), or makes the finding but does not make an order to the effect described in paragraph (4)(b), the Attorney General may appeal to the superior court against the failure to make the finding or to make an order to the effect so described.\n(9) [Application of Part XXVII to appeals] The provisions of Part XXVII, except sections 785 to 812, 816 to 819 and 829 to 838, apply in respect of an appeal made under subsection (7) or (8) with such modifications as the circumstances require and as if each reference in that Part to the appeal court were a reference to the superior court.",
+    "history": "1995, c. 39, s. 139; 2022, c. 17, s. 3; 2023, c. 32, s. 11.3",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.05.html"
+  },
+  {
+    "id": "C-46-s117.06",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.06",
+    "marginal_note": "Where no finding or application",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Search and Seizure",
+    "text": "117.06\n(1) Any thing or document seized pursuant to subsection 117.04(1) or (2) shall be returned to the person from whom it was seized if\n(a) no application is made under subsection 117.05(1) within thirty days after the date of execution of the warrant or of the seizure without a warrant, as the case may be; or\n(b) an application is made under subsection 117.05(1) within the period referred to in paragraph (a), and the justice does not make a finding as described in subsection 117.05(4).\n(2) [Restoration of authorizations] Where, pursuant to subsection (1), any thing is returned to the person from whom it was seized and an authorization, a licence or a registration certificate, as the case may be, is revoked pursuant to subsection 117.04(4), the justice referred to in paragraph (1)(b) may order that the revocation be reversed and that the authorization, licence or registration certificate be restored.",
+    "history": "1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.06.html"
+  },
+  {
+    "id": "C-46-s117.07",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.07",
+    "marginal_note": "Public officers",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Exempted Persons",
+    "text": "117.07\n(1) Notwithstanding any other provision of this Act, but subject to section 117.1, no public officer is guilty of an offence under this Act or the Firearms Act by reason only that the public officer\n(a) possesses a firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition or an explosive substance in the course of or for the purpose of the public officer’s duties or employment;\n(b) manufactures or transfers, or offers to manufacture or transfer, a firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or any prohibited ammunition in the course of the public officer’s duties or employment;\n(c) exports or imports a firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part or any prohibited ammunition in the course of the public officer’s duties or employment;\n(d) exports or imports a component or part designed exclusively for use in the manufacture of or assembly into an automatic firearm in the course of the public officer’s duties or employment;\n(e) in the course of the public officer’s duties or employment, alters a firearm so that it is capable of, or manufactures or assembles any firearm with intent to produce a firearm that is capable of, discharging projectiles in rapid succession during one pressure of the trigger;\n(f) fails to report the loss, theft or finding of any firearm, prohibited weapon, restricted weapon, prohibited device, ammunition, prohibited ammunition or explosive substance that occurs in the course of the public officer’s duties or employment or the destruction of any such thing in the course of the public officer’s duties or employment; or\n(g) alters a serial number on a firearm in the course of the public officer’s duties or employment.\n(2) [Definition of public officer] In this section, public officer means\n(a) a peace officer;\n(b) a member of the Canadian Forces or of the armed forces of a state other than Canada who is attached or seconded to any of the Canadian Forces;\n(c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum;\n(d) a member of a cadet organization under the control and supervision of the Canadian Forces;\n(e) a person training to become a police officer or a peace officer under the control and supervision of\n(i) a police force, or\n(ii) a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province;\n(f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act, who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms;\n(g) a person, or member of a class of persons, employed in the federal public administration or by the government of a province or municipality who is prescribed to be a public officer;\n(h) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act;\n(i) a person employed by the Bank of Canada or the Royal Canadian Mint who is responsible for the security of its facilities; or\n(j) a person employed by any federal agency or body, other than a person employed in the federal public administration, who is responsible for the security of that agency’s or body’s facilities and is prescribed to be a public officer.",
+    "history": "1995, c. 39, s. 139; 2003, c. 8, s. 7, c. 22, s. 224(E); 2023, c. 32, s. 12",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.07.html"
+  },
+  {
+    "id": "C-46-s117.071",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.071",
+    "marginal_note": "Preclearance officers",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Exempted Persons",
+    "text": "117.071 Despite any other provision of this Act, but subject to section 117.1, no preclearance officer, as defined in section 5 of the Preclearance Act, 2016, is guilty of an offence under this Act or the Firearms Act by reason only that the preclearance officer\n(a) possesses a firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition in the course of or for the purpose of their duties or employment;\n(b) transfers or offers to transfer a firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or any prohibited ammunition in the course of their duties or employment;\n(c) exports or imports a firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part or any prohibited ammunition in the course of their duties or employment; or\n(d) fails to report the loss, theft or finding of any firearm, prohibited weapon, restricted weapon, prohibited device, ammunition, prohibited ammunition or explosive substance that occurs in the course of their duties or employment or the destruction of any such thing in the course of their duties or employment.",
+    "history": "2017, c. 27, s. 61; 2023, c. 32, s. 12.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.071.html"
+  },
+  {
+    "id": "C-46-s117.08",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.08",
+    "marginal_note": "Individuals acting for police force, Canadian Forces and visiting forces",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Exempted Persons",
+    "text": "117.08 Notwithstanding any other provision of this Act, but subject to section 117.1, no individual is guilty of an offence under this Act or the Firearms Act by reason only that the individual\n(a) possesses a firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition or an explosive substance,\n(b) manufactures or transfers, or offers to manufacture or transfer, a firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or any prohibited ammunition,\n(c) exports or imports a firearm, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part or any prohibited ammunition,\n(d) exports or imports a component or part designed exclusively for use in the manufacture of or assembly into an automatic firearm,\n(e) alters a firearm so that it is capable of, or manufactures or assembles any firearm with intent to produce a firearm that is capable of, discharging projectiles in rapid succession during one pressure of the trigger,\n(f) fails to report the loss, theft or finding of any firearm, prohibited weapon, restricted weapon, prohibited device, ammunition, prohibited ammunition or explosive substance or the destruction of any such thing, or\n(g) alters a serial number on a firearm,\nif the individual does so on behalf of, and under the authority of, a police force, the Canadian Forces, a visiting force, within the meaning of section 2 of the Visiting Forces Act, or a department of the Government of Canada or of a province.",
+    "history": "1995, c. 39, s. 139; 2023, c. 32, s. 12.2",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.08.html"
+  },
+  {
+    "id": "C-46-s117.09",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.09",
+    "marginal_note": "Employees of business with licence",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Exempted Persons",
+    "text": "117.09\n(1) Notwithstanding any other provision of this Act, but subject to section 117.1, no individual who is the holder of a licence to possess and acquire restricted firearms and who is employed by a business as defined in subsection 2(1) of the Firearms Act that itself is the holder of a licence that authorizes the business to carry out specified activities in relation to prohibited firearms, prohibited weapons, prohibited devices or prohibited ammunition is guilty of an offence under this Act or the Firearms Act by reason only that the individual, in the course of the individual’s duties or employment in relation to those specified activities,\n(a) possesses a prohibited firearm, a prohibited weapon, a prohibited device or any prohibited ammunition;\n(b) manufactures or transfers, or offers to manufacture or transfer, a prohibited weapon, a prohibited device or any prohibited ammunition;\n(c) alters a firearm so that it is capable of, or manufactures or assembles any firearm with intent to produce a firearm that is capable of, discharging projectiles in rapid succession during one pressure of the trigger; or\n(d) alters a serial number on a firearm.\n(2) [Employees of business with licence] Notwithstanding any other provision of this Act, but subject to section 117.1, no individual who is employed by a business as defined in subsection 2(1) of the Firearms Act that itself is the holder of a licence is guilty of an offence under this Act or the Firearms Act by reason only that the individual, in the course of the individual’s duties or employment, possesses, manufactures or transfers, or offers to manufacture or transfer, a partially manufactured barrelled weapon that, in its unfinished state, is not a barrelled weapon from which any shot, bullet or other projectile can be discharged and that is capable of causing serious bodily injury or death to a person.\n(3) [Employees of carriers] Notwithstanding any other provision of this Act, but subject to section 117.1, no individual who is employed by a carrier, as defined in subsection 2(1) of the Firearms Act, is guilty of an offence under this Act or that Act by reason only that the individual, in the course of the individual’s duties or employment, possesses any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition or prohibited ammunition or transfers, or offers to transfer any such thing.\n(4) [Employees of museums handling functioning imitation antique firearm] Notwithstanding any other provision of this Act, but subject to section 117.1, no individual who is employed by a museum as defined in subsection 2(1) of the Firearms Act that itself is the holder of a licence is guilty of an offence under this Act or the Firearms Act by reason only that the individual, in the course of the individual’s duties or employment, possesses or transfers a firearm that is designed or intended to exactly resemble, or to resemble with near precision, an antique firearm if the individual has been trained to handle and use such a firearm.\n(5) [Employees of museums handling firearms generally] Notwithstanding any other provision of this Act, but subject to section 117.1, no individual who is employed by a museum as defined in subsection 2(1) of the Firearms Act that itself is the holder of a licence is guilty of an offence under this Act or the Firearms Act by reason only that the individual possesses or transfers a firearm in the course of the individual’s duties or employment if the individual is designated, by name, by a provincial minister within the meaning of subsection 2(1) of the Firearms Act.\n(6) [Public safety] A provincial minister shall not designate an individual for the purpose of subsection (5) where it is not desirable, in the interests of the safety of any person, to designate the individual.\n(7) [Conditions] A provincial minister may attach to a designation referred to in subsection (5) any reasonable condition that the provincial minister considers desirable in the particular circumstances and in the interests of the safety of any person.",
+    "history": "1995, c. 39, s. 139; 2023, c. 32, s. 12.3",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.09",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.09.html"
+  },
+  {
+    "id": "C-46-s117.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.1",
+    "marginal_note": "Restriction",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "Exempted Persons",
+    "text": "117.1 Sections 117.07 to 117.09 do not apply if the public officer or the individual is subject to a prohibition order and acts contrary to that order or to an authorization or a licence issued under the authority of an order made under subsection 113(1).",
+    "history": "1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.1.html"
+  },
+  {
+    "id": "C-46-s117.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.11",
+    "marginal_note": "Onus on the accused",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "General",
+    "text": "117.11 Where, in any proceedings for an offence under any of sections 89, 90, 91, 93, 97, 101, 104 and 105, any question arises as to whether a person is the holder of an authorization, a licence or a registration certificate, the onus is on the accused to prove that the person is the holder of the authorization, licence or registration certificate.",
+    "history": "1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.11.html"
+  },
+  {
+    "id": "C-46-s117.12",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.12",
+    "marginal_note": "Authorizations, etc., as evidence",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "General",
+    "text": "117.12\n(1) In any proceedings under this Act or any other Act of Parliament, a document purporting to be an authorization, a licence or a registration certificate is evidence of the statements contained therein.\n(2) [Certified copies] In any proceedings under this Act or any other Act of Parliament, a copy of any authorization, licence or registration certificate is, if certified as a true copy by the Registrar or a chief firearms officer, admissible in evidence and, in the absence of evidence to the contrary, has the same probative force as the authorization, licence or registration certificate would have had if it had been proved in the ordinary way.",
+    "history": "1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.12.html"
+  },
+  {
+    "id": "C-46-s117.13",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.13",
+    "marginal_note": "Certificate of analyst",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "General",
+    "text": "117.13\n(1) A certificate purporting to be signed by an analyst stating that the analyst has analyzed any weapon, prohibited device, ammunition, prohibited ammunition or explosive substance, or any part or component of such a thing, and stating the results of the analysis is evidence in any proceedings in relation to any of those things under this Act or under section 19 of the Export and Import Permits Act in relation to subsection 15(2) of that Act without proof of the signature or official character of the person appearing to have signed the certificate.\n(2) [Attendance of analyst] The party against whom a certificate of an analyst is produced may, with leave of the court, require the attendance of the analyst for the purposes of cross-examination.\n(3) [Notice of intention to produce certificate] No certificate of an analyst may be admitted in evidence unless the party intending to produce it has, before the trial, given to the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the certificate.\n(4) and (5) [Repealed, 2008, c. 18, s. 2]",
+    "history": "1995, c. 39, s. 139; 2008, c. 18, s. 2",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.13.html"
+  },
+  {
+    "id": "C-46-s117.14",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.14",
+    "marginal_note": "Amnesty period",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "General",
+    "text": "117.14\n(1) The Governor in Council may, by order, declare for any purpose referred to in subsection (2) any period as an amnesty period with respect to any weapon, prohibited device, prohibited ammunition, explosive substance or component or part designed exclusively for use in the manufacture of or assembly into an automatic firearm.\n(2) [Purposes of amnesty period] An order made under subsection (1) may declare an amnesty period for the purpose of\n(a) permitting any person in possession of any thing to which the order relates to do anything provided in the order, including, without restricting the generality of the foregoing, delivering the thing to a peace officer, a firearms officer or a chief firearms officer, registering it, destroying it or otherwise disposing of it; or\n(b) permitting alterations to be made to any prohibited firearm, prohibited weapon, prohibited device or prohibited ammunition to which the order relates so that it no longer qualifies as a prohibited firearm, a prohibited weapon, a prohibited device or prohibited ammunition, as the case may be.\n(3) [Reliance on amnesty period] No person who, during an amnesty period declared by an order made under subsection (1) and for a purpose described in the order, does anything provided for in the order, is, by reason only of the fact that the person did that thing, guilty of an offence under this Part.\n(4) [Proceedings are a nullity] Any proceedings taken under this Part against any person for anything done by the person in reliance of this section are a nullity.",
+    "history": "1995, c. 39, s. 139",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.14.html"
+  },
+  {
+    "id": "C-46-s117.15",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "117.15",
+    "marginal_note": "Regulations",
+    "part": "PART III - Firearms and Other Weapons",
+    "division": "",
+    "heading": "General",
+    "text": "117.15\n(1) Subject to subsection (2), the Governor in Council may make regulations prescribing anything that by this Part is to be or may be prescribed.\n(2) [Restriction] In making regulations, the Governor in Council may not prescribe any thing to be a prohibited firearm, a restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or prohibited ammunition if, in the opinion of the Governor in Council, the thing to be prescribed is reasonable for use in Canada for hunting or sporting purposes.\n(3) [Repealed, 2019, c. 9, s. 18]\n(4) [Repealed, 2019, c. 9, s. 18]",
+    "history": "1995, c. 39, s. 139; 2015, c. 27, s. 34; 2019, c. 9, s. 18",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 117.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-117.15.html"
+  },
+  {
+    "id": "C-46-s118",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "118",
+    "marginal_note": "Definitions",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "118 In this Part,\nevidence or statement means an assertion of fact, opinion, belief or knowledge, whether material or not and whether admissible or not; (témoignage, déposition ou déclaration)\ngovernment means\n(a) the Government of Canada,\n(b) the government of a province, or\n(c) Her Majesty in right of Canada or a province; (gouvernement)\njudicial proceeding means a proceeding\n(a) in or under the authority of a court of justice,\n(b) before the Senate or House of Commons or a committee of the Senate or House of Commons, or before a legislative council, legislative assembly or house of assembly or a committee thereof that is authorized by law to administer an oath,\n(c) before a court, judge, justice, provincial court judge or coroner,\n(d) before an arbitrator or umpire, or a person or body of persons authorized by law to make an inquiry and take evidence therein under oath, or\n(e) before a tribunal by which a legal right or legal liability may be established,\nwhether or not the proceeding is invalid for want of jurisdiction or for any other reason; (procédure judiciaire)\noffice includes\n(a) an office or appointment under the government,\n(b) a civil or military commission, and\n(c) a position or an employment in a public department; (charge ou emploi)\nofficial means a person who\n(a) holds an office, or\n(b) is appointed or elected to discharge a public duty; (fonctionnaire)\nwitness means a person who gives evidence orally under oath or by affidavit in a judicial proceeding, whether or not he is competent to be a witness, and includes a child of tender years who gives evidence but does not give it under oath, because, in the opinion of the person presiding, the child does not understand the nature of an oath. (témoin)",
+    "history": "R.S., 1985, c. C-46, s. 118; R.S., 1985, c. 27 (1st Supp.), ss. 15, 203; 2007, c. 13, s. 2",
+    "last_amended": "2007-05-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-118.html"
+  },
+  {
+    "id": "C-46-s119",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "119",
+    "marginal_note": "Bribery of judicial officers, etc.",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "119\n(1) Every one is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years who\n(a) being the holder of a judicial office, or being a member of Parliament or of the legislature of a province, directly or indirectly, corruptly accepts, obtains, agrees to accept or attempts to obtain, for themselves or another person, any money, valuable consideration, office, place or employment in respect of anything done or omitted or to be done or omitted by them in their official capacity, or\n(b) directly or indirectly, corruptly gives or offers to a person mentioned in paragraph (a), or to anyone for the benefit of that person, any money, valuable consideration, office, place or employment in respect of anything done or omitted or to be done or omitted by that person in their official capacity.\n(2) [Consent of Attorney General] No proceedings against a person who holds a judicial office shall be instituted under this section without the consent in writing of the Attorney General of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 119; 2007, c. 13, s. 3",
+    "last_amended": "2007-05-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-119.html"
+  },
+  {
+    "id": "C-46-s120",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "120",
+    "marginal_note": "Bribery of officers",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "120 Every one is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years who\n(a) being a justice, police commissioner, peace officer, public officer or officer of a juvenile court, or being employed in the administration of criminal law, directly or indirectly, corruptly accepts, obtains, agrees to accept or attempts to obtain, for themselves or another person, any money, valuable consideration, office, place or employment with intent\n(i) to interfere with the administration of justice,\n(ii) to procure or facilitate the commission of an offence, or\n(iii) to protect from detection or punishment a person who has committed or who intends to commit an offence; or\n(b) directly or indirectly, corruptly gives or offers to a person mentioned in paragraph (a), or to anyone for the benefit of that person, any money, valuable consideration, office, place or employment with intent that the person should do anything mentioned in subparagraph (a)(i), (ii) or (iii).",
+    "history": "R.S., 1985, c. C-46, s. 120; 2007, c. 13, s. 4",
+    "last_amended": "2007-05-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-120.html"
+  },
+  {
+    "id": "C-46-s121",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "121",
+    "marginal_note": "Frauds on the government",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "121\n(1) Every one commits an offence who\n(a) directly or indirectly\n(i) gives, offers or agrees to give or offer to an official or to any member of his family, or to any one for the benefit of an official, or\n(ii) being an official, demands, accepts or offers or agrees to accept from any person for himself or another person,\na loan, reward, advantage or benefit of any kind as consideration for cooperation, assistance, exercise of influence or an act or omission in connection with\n(iii) the transaction of business with or any matter of business relating to the government, or\n(iv) a claim against Her Majesty or any benefit that Her Majesty is authorized or is entitled to bestow,\nwhether or not, in fact, the official is able to cooperate, render assistance, exercise influence or do or omit to do what is proposed, as the case may be;\n(b) having dealings of any kind with the government, directly or indirectly pays a commission or reward to or confers an advantage or benefit of any kind on an employee or official of the government with which the dealings take place, or to any member of the employee’s or official’s family, or to anyone for the benefit of the employee or official, with respect to those dealings, unless the person has the consent in writing of the head of the branch of government with which the dealings take place;\n(c) being an official or employee of the government, directly or indirectly demands, accepts or offers or agrees to accept from a person who has dealings with the government a commission, reward, advantage or benefit of any kind for themselves or another person, unless they have the consent in writing of the head of the branch of government that employs them or of which they are an official;\n(d) having or pretending to have influence with the government or with a minister of the government or an official, directly or indirectly demands, accepts or offers or agrees to accept, for themselves or another person, a reward, advantage or benefit of any kind as consideration for cooperation, assistance, exercise of influence or an act or omission in connection with\n(i) anything mentioned in subparagraph (a)(iii) or (iv), or\n(ii) the appointment of any person, including themselves, to an office;\n(e) directly or indirectly gives or offers, or agrees to give or offer, to a minister of the government or an official, or to anyone for the benefit of a minister or an official, a reward, advantage or benefit of any kind as consideration for cooperation, assistance, exercise of influence, or an act or omission, by that minister or official, in connection with\n(i) anything mentioned in subparagraph (a)(iii) or (iv), or\n(ii) the appointment of any person, including themselves, to an office; or\n(f) having made a tender to obtain a contract with the government,\n(i) directly or indirectly gives or offers, or agrees to give or offer, to another person who has made a tender, to a member of that person’s family or to another person for the benefit of that person, a reward, advantage or benefit of any kind as consideration for the withdrawal of the tender of that person, or\n(ii) directly or indirectly demands, accepts or offers or agrees to accept from another person who has made a tender a reward, advantage or benefit of any kind for themselves or another person as consideration for the withdrawal of their own tender.\n(2) [Contractor subscribing to election fund] Every one commits an offence who, in order to obtain or retain a contract with the government, or as a term of any such contract, whether express or implied, directly or indirectly subscribes or gives, or agrees to subscribe or give, to any person any valuable consideration\n(a) for the purpose of promoting the election of a candidate or a class or party of candidates to Parliament or the legislature of a province; or\n(b) with intent to influence or affect in any way the result of an election conducted for the purpose of electing persons to serve in Parliament or the legislature of a province.\n(3) [Punishment] Every person who commits an offence under this section is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 121; 2007, c. 13, s. 5; 2019, c. 25, s. 33",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-121.html"
+  },
+  {
+    "id": "C-46-s121.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "121.1",
+    "marginal_note": "Selling, etc., of tobacco products and raw leaf tobacco",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "121.1\n(1) No person shall sell, offer for sale, transport, deliver, distribute or have in their possession for the purpose of sale a tobacco product, or raw leaf tobacco that is not packaged, unless it is stamped. The terms tobacco product, raw leaf tobacco, packaged and stamped have the same meanings as in section 2 of the Excise Act, 2001.\n(2) [Exceptions — subsections 30(2) and 32(2) and (3) of Excise Act, 2001] Subsection (1) does not apply in any of the circumstances described in any of subsections 30(2) and 32(2) and (3) of the Excise Act, 2001.\n(3) [Exception — section 31 of Excise Act, 2001] A tobacco grower does not contravene subsection (1) by reason only that they have in their possession raw leaf tobacco described in paragraph 31(a), (b) or (c) of the Excise Act, 2001.\n(4) [Punishment] Every person who contravenes subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(5) [Repealed, 2022, c. 15, s. 9]",
+    "history": "2014, c. 23, s. 3; 2019, c. 25, s. 34; 2022, c. 15, s. 9",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 121.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-121.1.html"
+  },
+  {
+    "id": "C-46-s122",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "122",
+    "marginal_note": "Breach of trust by public officer",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "122 Every official who, in connection with the duties of their office, commits fraud or a breach of trust, whether or not the fraud or breach of trust would be an offence if it were committed in relation to a private person, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 122; 2019, c. 25, s. 35",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-122.html"
+  },
+  {
+    "id": "C-46-s123",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "123",
+    "marginal_note": "Municipal corruption",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "123\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who directly or indirectly gives, offers or agrees to give or offer to a municipal official or to anyone for the benefit of a municipal official — or, being a municipal official, directly or indirectly demands, accepts or offers or agrees to accept from any person for themselves or another person — a loan, reward, advantage or benefit of any kind as consideration for the official\n(a) to abstain from voting at a meeting of the municipal council or a committee of the council;\n(b) to vote in favour of or against a measure, motion or resolution;\n(c) to aid in procuring or preventing the adoption of a measure, motion or resolution; or\n(d) to perform or fail to perform an official act.\n(2) [Influencing municipal official] Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who influences or attempts to influence a municipal official to do anything mentioned in paragraphs (1)(a) to (d) by\n(a) suppression of the truth, in the case of a person who is under a duty to disclose the truth;\n(b) threats or deceit; or\n(c) any unlawful means.\n(3) [Definition of municipal official] In this section, municipal official means a member of a municipal council or a person who holds an office under a municipal government.",
+    "history": "R.S., 1985, c. C-46, s. 123; R.S., 1985, c. 27 (1st Supp.), s. 16; 2007, c. 13, s. 6; 2019, c. 25, s. 36",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-123.html"
+  },
+  {
+    "id": "C-46-s124",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "124",
+    "marginal_note": "Selling or purchasing office",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "124 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) purports to sell or agrees to sell an appointment to or a resignation from an office, or a consent to any such appointment or resignation, or receives or agrees to receive a reward or profit from the purported sale thereof, or\n(b) purports to purchase or gives a reward or profit for the purported purchase of any such appointment, resignation or consent, or agrees or promises to do so.",
+    "history": "R.S., 1985, c. C-46, s. 124; 2019, c. 25, s. 37",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-124.html"
+  },
+  {
+    "id": "C-46-s125",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "125",
+    "marginal_note": "Influencing or negotiating appointments or dealing in offices",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "125 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) receives, agrees to receive, gives or procures to be given, directly or indirectly, a reward, advantage or benefit of any kind as consideration for cooperation, assistance or exercise of influence to secure the appointment of any person to an office,\n(b) solicits, recommends or negotiates in any manner with respect to an appointment to or resignation from an office, in expectation of a direct or indirect reward, advantage or benefit, or\n(c) keeps without lawful authority a place for transacting or negotiating any business relating to\n(i) the filling of vacancies in offices,\n(ii) the sale or purchase of offices, or\n(iii) appointments to or resignations from offices.",
+    "history": "R.S., 1985, c. C-46, s. 125; 2018, c. 29, s. 7; 2019, c. 25, s. 38",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-125.html"
+  },
+  {
+    "id": "C-46-s126",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "126",
+    "marginal_note": "Disobeying a statute",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "126\n(1) Every person who, without lawful excuse, contravenes an Act of Parliament by intentionally doing anything that it forbids or by intentionally omitting to do anything that it requires to be done is, unless a punishment is expressly provided by law, guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Attorney General of Canada may act] Any proceedings in respect of a contravention of or conspiracy to contravene an Act mentioned in subsection (1), other than this Act, may be instituted at the instance of the Government of Canada and conducted by or on behalf of that Government.",
+    "history": "R.S., 1985, c. C-46, s. 126; R.S., 1985, c. 27 (1st Supp.), s. 185(F); 2019, c. 25, s. 39",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-126.html"
+  },
+  {
+    "id": "C-46-s127",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "127",
+    "marginal_note": "Disobeying order of court",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "127\n(1) Every one who, without lawful excuse, disobeys a lawful order made by a court of justice or by a person or body of persons authorized by any Act to make or give the order, other than an order for the payment of money, is, unless a punishment or other mode of proceeding is expressly provided by law, guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.\n(2) [Attorney General of Canada may act] Where the order referred to in subsection (1) was made in proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government, any proceedings in respect of a contravention of or conspiracy to contravene that order may be instituted and conducted in like manner.",
+    "history": "R.S., 1985, c. C-46, s. 127; R.S., 1985, c. 27 (1st Supp.), s. 185(F); 2005, c. 32, s. 1",
+    "last_amended": "2005-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-127.html"
+  },
+  {
+    "id": "C-46-s128",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "128",
+    "marginal_note": "Misconduct of officers executing process",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "128 Every peace officer or coroner is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who, being entrusted with the execution of a process, intentionally\n(a) misconducts himself in the execution of the process, or\n(b) makes a false return to the process.",
+    "history": "R.S., 1985, c. C-46, s. 128; 2019, c. 25, s. 40",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-128.html"
+  },
+  {
+    "id": "C-46-s129",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "129",
+    "marginal_note": "Offences relating to public or peace officer",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "129 Every one who\n(a) resists or wilfully obstructs a public officer or peace officer in the execution of his duty or any person lawfully acting in aid of such an officer,\n(b) omits, without reasonable excuse, to assist a public officer or peace officer in the execution of his duty in arresting a person or in preserving the peace, after having reasonable notice that he is required to do so, or\n(c) resists or wilfully obstructs any person in the lawful execution of a process against lands or goods or in making a lawful distress or seizure,\nis guilty of\n(d) an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(e) an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 118; 1972, c. 13, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-129.html"
+  },
+  {
+    "id": "C-46-s130",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "130",
+    "marginal_note": "Personating peace officer",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "130\n(1) Everyone commits an offence who\n(a) falsely represents himself to be a peace officer or a public officer; or\n(b) not being a peace officer or public officer, uses a badge or article of uniform or equipment in a manner that is likely to cause persons to believe that he is a peace officer or a public officer, as the case may be.\n(2) [Punishment] Everyone who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 130; 2009, c. 28, s. 2",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-130.html"
+  },
+  {
+    "id": "C-46-s130.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "130.1",
+    "marginal_note": "Aggravating circumstance",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Corruption and Disobedience",
+    "text": "130.1 If a person is convicted of an offence under section 130, the court imposing the sentence on the person shall consider as an aggravating circumstance the fact that the accused personated a peace officer or a public officer, as the case may be, for the purpose of facilitating the commission of another offence.",
+    "history": "2014, c. 10, s. 1",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 130.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-130.1.html"
+  },
+  {
+    "id": "C-46-s131",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "131",
+    "marginal_note": "Perjury",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "131\n(1) Subject to subsection (3), every one commits perjury who, with intent to mislead, makes before a person who is authorized by law to permit it to be made before him a false statement under oath or solemn affirmation, by affidavit, solemn declaration or deposition or orally, knowing that the statement is false.\n(1.1) [Video links, etc.] Subject to subsection (3), every person who gives evidence under subsection 46(2) of the Canada Evidence Act, or gives evidence or a statement pursuant to an order made under section 22.2 of the Mutual Legal Assistance in Criminal Matters Act, commits perjury who, with intent to mislead, makes a false statement knowing that it is false, whether or not the false statement was made under oath or solemn affirmation in accordance with subsection (1), so long as the false statement was made in accordance with any formalities required by the law of the place outside Canada in which the person is virtually present or heard.\n(2) [Idem] Subsection (1) applies, whether or not a statement referred to in that subsection is made in a judicial proceeding.\n(3) [Application] Subsections (1) and (1.1) do not apply to a statement referred to in either of those subsections that is made by a person who is not specially permitted, authorized or required by law to make that statement.",
+    "history": "R.S., 1985, c. C-46, s. 131; R.S., 1985, c. 27 (1st Supp.), s. 17; 1999, c. 18, s. 92",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-131.html"
+  },
+  {
+    "id": "C-46-s132",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "132",
+    "marginal_note": "Punishment",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "132 Every one who commits perjury is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., 1985, c. C-46, s. 132; R.S., 1985, c. 27 (1st Supp.), s. 17; 1998, c. 35, s. 119",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-132.html"
+  },
+  {
+    "id": "C-46-s133",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "133",
+    "marginal_note": "Corroboration",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "133 No person shall be convicted of an offence under section 132 on the evidence of only one witness unless the evidence of that witness is corroborated in a material particular by evidence that implicates the accused.",
+    "history": "R.S., 1985, c. C-46, s. 133; R.S., 1985, c. 27 (1st Supp.), s. 17",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-133.html"
+  },
+  {
+    "id": "C-46-s134",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "134",
+    "marginal_note": "Idem",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "134\n(1) Subject to subsection (2), every one who, not being specially permitted, authorized or required by law to make a statement under oath or solemn affirmation, makes such a statement, by affidavit, solemn declaration or deposition or orally before a person who is authorized by law to permit it to be made before him, knowing that the statement is false, is guilty of an offence punishable on summary conviction.\n(2) [Application] Subsection (1) does not apply to a statement referred to in that subsection that is made in the course of a criminal investigation.",
+    "history": "R.S., 1985, c. C-46, s. 134; R.S., 1985, c. 27 (1st Supp.), s. 17",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-134.html"
+  },
+  {
+    "id": "C-46-s135",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "135",
+    "marginal_note": "",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "135 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 17]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-135.html"
+  },
+  {
+    "id": "C-46-s136",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "136",
+    "marginal_note": "Witness giving contradictory evidence",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "136\n(1) Every one who, being a witness in a judicial proceeding, gives evidence with respect to any matter of fact or knowledge and who subsequently, in a judicial proceeding, gives evidence that is contrary to his previous evidence is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years, whether or not the prior or later evidence or either is true, but no person shall be convicted under this section unless the court, judge or provincial court judge, as the case may be, is satisfied beyond a reasonable doubt that the accused, in giving evidence in either of the judicial proceedings, intended to mislead.\n(1.1) [Evidence in specific cases] Evidence given under section 714.1, 714.2 or 714.3 or under subsection 46(2) of the Canada Evidence Act or evidence or a statement given under an order made under section 22.2 of the Mutual Legal Assistance in Criminal Matters Act is deemed to be evidence given by a witness in a judicial proceeding for the purposes of subsection (1).\n(2) [Definition of evidence] Notwithstanding the definition evidence in section 118, evidence, for the purposes of this section, does not include evidence that is not material.\n(2.1) [Proof of former trial] Where a person is charged with an offence under this section, a certificate specifying with reasonable particularity the proceeding in which that person is alleged to have given the evidence in respect of which the offence is charged, is evidence that it was given in a judicial proceeding, without proof of the signature or official character of the person by whom the certificate purports to be signed if it purports to be signed by the clerk of the court or other official having the custody of the record of that proceeding or by his lawful deputy.\n(3) [Consent required] No proceedings shall be instituted under this section without the consent of the Attorney General.",
+    "history": "R.S., 1985, c. C-46, s. 136; R.S., 1985, c. 27 (1st Supp.), ss. 18, 203; 1999, c. 18, s. 93; 2019, c. 25, s. 41",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-136.html"
+  },
+  {
+    "id": "C-46-s137",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "137",
+    "marginal_note": "Fabricating evidence",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "137 Every one who, with intent to mislead, fabricates anything with intent that it shall be used as evidence in a judicial proceeding, existing or proposed, by any means other than perjury or incitement to perjury is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 125",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-137.html"
+  },
+  {
+    "id": "C-46-s138",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "138",
+    "marginal_note": "Offences relating to affidavits",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "138 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) signs a writing that purports to be an affidavit or statutory declaration and to have been sworn or declared before him when the writing was not so sworn or declared or when he knows that he has no authority to administer the oath or declaration,\n(b) uses or offers for use any writing purporting to be an affidavit or statutory declaration that he knows was not sworn or declared, as the case may be, by the affiant or declarant or before a person authorized in that behalf, or\n(c) signs as affiant or declarant a writing that purports to be an affidavit or statutory declaration and to have been sworn or declared by him, as the case may be, when the writing was not so sworn or declared.",
+    "history": "R.S., 1985, c. C-46, s. 138; 2019, c. 25, s. 42",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-138.html"
+  },
+  {
+    "id": "C-46-s139",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "139",
+    "marginal_note": "Obstructing justice",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "139\n(1) Every one who wilfully attempts in any manner to obstruct, pervert or defeat the course of justice in a judicial proceeding,\n(a) by indemnifying or agreeing to indemnify a surety, in any way and either in whole or in part, or\n(b) where he is a surety, by accepting or agreeing to accept a fee or any form of indemnity whether in whole or in part from or in respect of a person who is released or is to be released from custody,\nis guilty of\n(c) an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(d) an offence punishable on summary conviction.\n(2) [Idem] Every person who intentionally attempts in any manner other than a manner described in subsection (1) to obstruct, pervert or defeat the course of justice is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(3) [Idem] Without restricting the generality of subsection (2), every one shall be deemed wilfully to attempt to obstruct, pervert or defeat the course of justice who in a judicial proceeding, existing or proposed,\n(a) dissuades or attempts to dissuade a person by threats, bribes or other corrupt means from giving evidence;\n(b) influences or attempts to influence by threats, bribes or other corrupt means a person in his conduct as a juror; or\n(c) accepts or obtains, agrees to accept or attempts to obtain a bribe or other corrupt consideration to abstain from giving evidence, or to do or to refrain from doing anything as a juror.",
+    "history": "R.S., 1985, c. C-46, s. 139; 2019, c. 25, s. 43",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-139.html"
+  },
+  {
+    "id": "C-46-s140",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "140",
+    "marginal_note": "Public mischief",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "140\n(1) Every one commits public mischief who, with intent to mislead, causes a peace officer to enter on or continue an investigation by\n(a) making a false statement that accuses some other person of having committed an offence;\n(b) doing anything intended to cause some other person to be suspected of having committed an offence that the other person has not committed, or to divert suspicion from himself;\n(c) reporting that an offence has been committed when it has not been committed; or\n(d) reporting or in any other way making it known or causing it to be made known that he or some other person has died when he or that other person has not died.\n(2) [Punishment] Every one who commits public mischief\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 140; R.S., 1985, c. 27 (1st Supp.), s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-140.html"
+  },
+  {
+    "id": "C-46-s141",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "141",
+    "marginal_note": "Compounding indictable offence",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "141\n(1) Every person who asks for or obtains or agrees to receive or obtain any valuable consideration for themselves or any other person by agreeing to compound or conceal an indictable offence is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Exception for diversion agreements] No offence is committed under subsection (1) where valuable consideration is received or obtained or is to be received or obtained under an agreement for compensation or restitution or personal services that is\n(a) entered into with the consent of the Attorney General; or\n(b) made as part of a program, approved by the Attorney General, to divert persons charged with indictable offences from criminal proceedings.",
+    "history": "R.S., 1985, c. C-46, s. 141; R.S., 1985, c. 27 (1st Supp.), s. 19; 2019, c. 25, s. 44",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-141.html"
+  },
+  {
+    "id": "C-46-s142",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "142",
+    "marginal_note": "Corruptly taking reward for recovery of goods",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "142 Every person who corruptly accepts any valuable consideration, directly or indirectly, under pretence or on account of helping any person to recover anything obtained by the commission of an indictable offence is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 142; 2019, c. 25, s. 45",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-142.html"
+  },
+  {
+    "id": "C-46-s143",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "143",
+    "marginal_note": "",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Misleading Justice",
+    "text": "143 [Repealed, 2018, c. 29, s. 8]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-143.html"
+  },
+  {
+    "id": "C-46-s144",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "144",
+    "marginal_note": "Prison breach",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Escapes and Rescues",
+    "text": "144 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who\n(a) by force or violence breaks a prison with intent to set at liberty himself or any other person confined therein, or\n(b) with intent to escape forcibly breaks out of, or makes any breach in, a cell or other place within a prison in which he is confined.",
+    "history": "R.S., 1985, c. C-46, s. 144; 2019, c. 25, s. 46",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-144.html"
+  },
+  {
+    "id": "C-46-s145",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "145",
+    "marginal_note": "Escape and being at large without excuse",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Escapes and Rescues",
+    "text": "145\n(1) Every person who escapes from lawful custody or who is, before the expiration of a term of imprisonment to which they were sentenced, at large in or outside Canada without lawful excuse, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Failure to attend court or surrender] Every person is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years or is guilty of an offence punishable on summary conviction who,\n(a) is at large on a release order and who fails, without lawful excuse, to attend court in accordance with the release order;\n(b) having appeared before a court, justice or judge, fails, without lawful excuse, to subsequently attend court as required by the court, justice or judge;\n(c) fails to surrender themselves in accordance with an order of the court, justice or judge, as the case may be; or\n(d) fails, without lawful excuse, to comply with an order made under section 515.01.\n(3) [Failure to comply with appearance notice or summons] Every person who is named in an appearance notice that has been confirmed by a justice under section 508 or who is served with a summons and who fails, without lawful excuse, to appear at the time and place stated in the notice or the summons, as the case may be, for the purposes of the Identification of Criminals Act, or to attend court in accordance with the notice or the summons, as the case may be, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(4) [Failure to comply with undertaking] Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or an offence punishable on summary conviction who,\n(a) is at large on an undertaking and who fails, without lawful excuse, to comply with a condition of that undertaking; or\n(b) is at large on an undertaking that has been confirmed by a justice under section 508 and who fails, without lawful excuse, to appear at the time and place stated in the undertaking for the purposes of the Identification of Criminals Act or to attend court in accordance with the undertaking.\n(5) [Failure to comply with order] Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years, or is guilty of an offence punishable on summary conviction, who\n(a) is at large on a release order and who fails, without lawful excuse, to comply with a condition of that release order other than the condition to attend court; or\n(b) is bound to comply with an order under subsection 515(12), 516(2) or 522(2.1) and who fails, without lawful excuse, to comply with that order.\n(5.1) [Repealed, 2019, c. 25, s. 47]\n(6) [Not an excuse] For the purposes of subsections (3) and (4), it is not a lawful excuse that an appearance notice or undertaking states defectively the substance of the alleged offence.\n(7) [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 20]\n(8) [Election of Crown under Contraventions Act] For the purposes of paragraph (2)(a) and subsections (3) to (5), it is a lawful excuse to fail to attend court in accordance with a summons, appearance notice, undertaking or release order, to comply with a condition of an undertaking or release order or to fail to appear at the time and place stated in a summons, an appearance notice or an undertaking for the purposes of the Identification of Criminals Act if — before the failure — the Attorney General, within the meaning of the Contraventions Act, makes an election under section 50 of that Act.\n(9) [Proof of certain facts by certificate] In any proceedings under subsections (2) to (4), a certificate of the clerk of the court or a judge of the court before which the accused is alleged to have failed to attend or of the person in charge of the place at which it is alleged the accused failed to attend for the purposes of the Identification of Criminals Act is evidence of the statements contained in the certificate without proof of the signature or the official character of the person appearing to have signed the certificate if the certificate states that,\n(a) in the case of proceedings under subsection (2), the accused failed to attend court as required by the release order or, having attended court, failed to subsequently attend court as required by the court, judge or justice or failed to surrender in accordance with an order of the court, judge or justice, as the case may be;\n(b) in the case of proceedings under subsection (3), the accused was named in an appearance notice that was confirmed by a justice under section 508 and the accused failed to attend court in accordance with the notice or failed to appear at the time and place stated in the notice for the purposes of the Identification of Criminals Act, as the case may be;\n(c) in the case of proceedings under subsection (3), a summons was issued to and served on the accused and the accused failed to attend court in accordance with the summons or failed to appear at the time and place stated in the summons for the purposes of the Identification of Criminals Act, as the case may be; and\n(d) in the case of proceedings under subsection (4), the accused was at large on an undertaking that was confirmed by a justice under section 508, and the accused failed to attend court in accordance with the undertaking or failed to appear at the time and place stated in the undertaking for the purposes of the Identification of Criminals Act, as the case may be.\n(10) [Attendance and right to cross-examination] An accused against whom a certificate described in subsection (9) is produced may, with leave of the court, require the attendance of the person making the certificate for the purposes of cross-examination.\n(11) [Notice of intention to produce] No certificate shall be received in evidence pursuant to subsection (9) unless the party intending to produce it has, before the trial, given to the accused reasonable notice of his intention together with a copy of the certificate.",
+    "history": "R.S., 1985, c. C-46, s. 145; R.S., 1985, c. 27 (1st Supp.), s. 20; 1992, c. 47, s. 68; 1994, c. 44, s. 8; 1996, c. 7, s. 38; 1997, c. 18, s. 3; 2008, c. 18, s. 3; 2018, c. 29, s. 9; 2019, c. 25, s. 47; 2022, c. 17, s. 4",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-145.html"
+  },
+  {
+    "id": "C-46-s146",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "146",
+    "marginal_note": "Permitting or assisting escape",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Escapes and Rescues",
+    "text": "146 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) permits a person whom he has in lawful custody to escape, by failing to perform a legal duty,\n(b) conveys or causes to be conveyed into a prison anything, with intent to facilitate the escape of a person imprisoned therein, or\n(c) directs or procures, under colour of pretended authority, the discharge of a prisoner who is not entitled to be discharged.",
+    "history": "R.S., 1985, c. C-46, s. 146; 2019, c. 25, s. 48",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-146.html"
+  },
+  {
+    "id": "C-46-s147",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "147",
+    "marginal_note": "Rescue or permitting escape",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Escapes and Rescues",
+    "text": "147 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) rescues any person from lawful custody or assists any person in escaping or attempting to escape from lawful custody,\n(b) being a peace officer, wilfully permits a person in his lawful custody to escape, or\n(c) being an officer of or an employee in a prison, wilfully permits a person to escape from lawful custody therein.",
+    "history": "R.S., 1985, c. C-46, s. 147; 2019, c. 25, s. 49",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-147.html"
+  },
+  {
+    "id": "C-46-s148",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "148",
+    "marginal_note": "Assisting prisoner of war to escape",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Escapes and Rescues",
+    "text": "148 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who knowingly\n(a) assists a prisoner of war in Canada to escape from a place where he is detained, or\n(b) assists a prisoner of war, who is permitted to be at large on parole in Canada, to escape from the place where he is at large on parole.",
+    "history": "R.S., 1985, c. C-46, s. 148; 2019, c. 25, s. 50",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-148.html"
+  },
+  {
+    "id": "C-46-s149",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "149",
+    "marginal_note": "Service of term for escape",
+    "part": "PART IV - Offences Against the Administration of Law and Justice",
+    "division": "",
+    "heading": "Escapes and Rescues",
+    "text": "149\n(1) Notwithstanding section 743.1, a court that convicts a person for an escape committed while undergoing imprisonment may order that the term of imprisonment be served in a penitentiary, even if the time to be served is less than two years.\n(2) [Definition of escape] In this section, escape means breaking prison, escaping from lawful custody or, without lawful excuse, being at large before the expiration of a term of imprisonment to which a person has been sentenced.",
+    "history": "R.S., 1985, c. C-46, s. 149; R.S., 1985, c. 27 (1st Supp.), s. 203; 1992, c. 20, s. 199; 1995, c. 22, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-149.html"
+  },
+  {
+    "id": "C-46-s150",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "150",
+    "marginal_note": "Definitions",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "150 In this Part,\nguardian includes any person who has in law or in fact the custody or control of another person; (tuteur)\npublic place includes any place to which the public have access as of right or by invitation, express or implied; (endroit public)\ntheatre includes any place that is open to the public where entertainments are given, whether or not any charge is made for admission. (théâtre)",
+    "history": "R.S., c. C-34, s. 138",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-150.html"
+  },
+  {
+    "id": "C-46-s150.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "150.1",
+    "marginal_note": "Consent no defence",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "150.1\n(1) Subject to subsections (2) to (2.2), when an accused is charged with an offence under section 151 or 152 or subsection 153(1), 160(3) or 173(2) or is charged with an offence under section 271, 272 or 273 in respect of a complainant under the age of 16 years, it is not a defence that the complainant consented to the activity that forms the subject-matter of the charge.\n(2) [Exception — complainant aged 12 or 13] When an accused is charged with an offence under section 151 or 152, subsection 173(2) or section 271 in respect of a complainant who is 12 years of age or more but under the age of 14 years, it is a defence that the complainant consented to the activity that forms the subject-matter of the charge if the accused\n(a) is less than two years older than the complainant; and\n(b) is not in a position of trust or authority towards the complainant, is not a person with whom the complainant is in a relationship of dependency and is not in a relationship with the complainant that is exploitative of the complainant.\n(2.1) [Exception — complainant aged 14 or 15] If an accused is charged with an offence under section 151 or 152, subsection 173(2) or section 271 in respect of a complainant who is 14 years of age or more but under the age of 16 years, it is a defence that the complainant consented to the activity that forms the subject-matter of the charge if the accused\n(a) is less than five years older than the complainant; and\n(b) is not in a position of trust or authority towards the complainant, is not a person with whom the complainant is in a relationship of dependency and is not in a relationship with the complainant that is exploitative of the complainant.\n(2.2) [Exception for transitional purposes] When the accused referred to in subsection (2.1) is five or more years older than the complainant, it is a defence that the complainant consented to the activity that forms the subject-matter of the charge if, on the day on which this subsection comes into force,\n(a) the accused is the common-law partner of the complainant, or has been cohabiting with the complainant in a conjugal relationship for a period of less than one year and they have had or are expecting to have a child as a result of the relationship; and\n(b) the accused is not in a position of trust or authority towards the complainant, is not a person with whom the complainant is in a relationship of dependency and is not in a relationship with the complainant that is exploitative of the complainant.\n(2.3) [Exception for transitional purposes] If, immediately before the day on which this subsection comes into force, the accused referred to in subsection (2.1) is married to the complainant, it is a defence that the complainant consented to the activity that forms the subject-matter of the charge.\n(3) [Exemption for accused aged twelve or thirteen] No person aged twelve or thirteen years shall be tried for an offence under section 151 or 152 or subsection 173(2) unless the person is in a position of trust or authority towards the complainant, is a person with whom the complainant is in a relationship of dependency or is in a relationship with the complainant that is exploitative of the complainant.\n(4) [Mistake of age] It is not a defence to a charge under section 151 or 152, subsection 160(3) or 173(2), or section 271, 272 or 273 that the accused believed that the complainant was 16 years of age or more at the time the offence is alleged to have been committed unless the accused took all reasonable steps to ascertain the age of the complainant.\n(5) [Idem] It is not a defence to a charge under section 153, 170, 171 or 172 or subsection 286.1(2), 286.2(2) or 286.3(2) that the accused believed that the complainant was 18 years of age or more at the time the offence is alleged to have been committed unless the accused took all reasonable steps to ascertain the age of the complainant.\n(6) [Mistake of age] An accused cannot raise a mistaken belief in the age of the complainant in order to invoke a defence under subsection (2) or (2.1) unless the accused took all reasonable steps to ascertain the age of the complainant.",
+    "history": "R.S., 1985, c. 19 (3rd Supp.), s. 1; 2005, c. 32, s. 2; 2008, c. 6, ss. 13, 54; 2014, c. 25, s. 4; 2015, c. 29, s. 6; 2019, c. 25, s. 51",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 150.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-150.1.html"
+  },
+  {
+    "id": "C-46-s151",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "151",
+    "marginal_note": "Sexual interference",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "151 Every person who, for a sexual purpose, touches, directly or indirectly, with a part of the body or with an object, any part of the body of a person under the age of 16 years\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days.",
+    "history": "R.S., 1985, c. C-46, s. 151; R.S., 1985, c. 19 (3rd Supp.), s. 1; 2005, c. 32, s. 3; 2008, c. 6, s. 54; 2012, c. 1, s. 11; 2015, c. 23, s. 2",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-151.html"
+  },
+  {
+    "id": "C-46-s152",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "152",
+    "marginal_note": "Invitation to sexual touching",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "152 Every person who, for a sexual purpose, invites, counsels or incites a person under the age of 16 years to touch, directly or indirectly, with a part of the body or with an object, the body of any person, including the body of the person who so invites, counsels or incites and the body of the person under the age of 16 years,\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days.",
+    "history": "R.S., 1985, c. C-46, s. 152; R.S., 1985, c. 19 (3rd Supp.), s. 1; 2005, c. 32, s. 3; 2008, c. 6, s. 54; 2012, c. 1, s. 12; 2015, c. 23, s. 3",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-152.html"
+  },
+  {
+    "id": "C-46-s153",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "153",
+    "marginal_note": "Sexual exploitation",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "153\n(1) Every person commits an offence who is in a position of trust or authority towards a young person, who is a person with whom the young person is in a relationship of dependency or who is in a relationship with a young person that is exploitative of the young person, and who\n(a) for a sexual purpose, touches, directly or indirectly, with a part of the body or with an object, any part of the body of the young person; or\n(b) for a sexual purpose, invites, counsels or incites a young person to touch, directly or indirectly, with a part of the body or with an object, the body of any person, including the body of the person who so invites, counsels or incites and the body of the young person.\n(1.1) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days.\n(1.2) [Inference of sexual exploitation] A judge may infer that a person is in a relationship with a young person that is exploitative of the young person from the nature and circumstances of the relationship, including\n(a) the age of the young person;\n(b) the age difference between the person and the young person;\n(c) the evolution of the relationship; and\n(d) the degree of control or influence by the person over the young person.\n(2) [Definition of young person] In this section, young person means a person 16 years of age or more but under the age of eighteen years.",
+    "history": "R.S., 1985, c. C-46, s. 153; R.S., 1985, c. 19 (3rd Supp.), s. 1; 2005, c. 32, s. 4; 2008, c. 6, s. 54; 2012, c. 1, s. 13; 2015, c. 23, s. 4",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-153.html"
+  },
+  {
+    "id": "C-46-s153.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "153.1",
+    "marginal_note": "Sexual exploitation of person with disability",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "153.1\n(1) Every person who is in a position of trust or authority towards a person with a mental or physical disability or who is a person with whom a person with a mental or physical disability is in a relationship of dependency and who, for a sexual purpose, counsels or incites that person to touch, without that person’s consent, his or her own body, the body of the person who so counsels or incites, or the body of any other person, directly or indirectly, with a part of the body or with an object, is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding 10 years; or\n(b) an offence punishable on summary conviction.\n(2) [Definition of consent] Subject to subsection (3), consent means, for the purposes of this section, the voluntary agreement of the complainant to engage in the sexual activity in question.\n(2.1) [Consent] Consent must be present at the time the sexual activity in question takes place.\n(2.2) [Question of law] The question of whether no consent is obtained under subsection (3) or (4) or 265(3) is a question of law.\n(3) [When no consent obtained] For the purposes of this section, no consent is obtained if\n(a) the agreement is expressed by the words or conduct of a person other than the complainant;\n(a.1) the complainant is unconscious;\n(b) the complainant is incapable of consenting to the activity for any reason other than the one referred to in paragraph (a.1);\n(c) the accused counsels or incites the complainant to engage in the activity by abusing a position of trust, power or authority;\n(d) the complainant expresses, by words or conduct, a lack of agreement to engage in the activity; or\n(e) the complainant, having consented to engage in sexual activity, expresses, by words or conduct, a lack of agreement to continue to engage in the activity.\n(4) [Subsection (3) not limiting] Nothing in subsection (3) shall be construed as limiting the circumstances in which no consent is obtained.\n(5) [When belief in consent not a defence] It is not a defence to a charge under this section that the accused believed that the complainant consented to the activity that forms the subject-matter of the charge if\n(a) the accused’s belief arose from\n(i) the accused’s self-induced intoxication,\n(ii) the accused’s recklessness or wilful blindness, or\n(iii) any circumstance referred to in subsection (3) or (4) or 265(3) in which no consent is obtained;\n(b) the accused did not take reasonable steps, in the circumstances known to the accused at the time, to ascertain that the complainant was consenting; or\n(c) there is no evidence that the complainant’s voluntary agreement to the activity was affirmatively expressed by words or actively expressed by conduct.\n(6) [Accused’s belief as to consent] If an accused alleges that he or she believed that the complainant consented to the conduct that is the subject-matter of the charge, a judge, if satisfied that there is sufficient evidence and that, if believed by the jury, the evidence would constitute a defence, shall instruct the jury, when reviewing all the evidence relating to the determination of the honesty of the accused’s belief, to consider the presence or absence of reasonable grounds for that belief.",
+    "history": "1998, c. 9, s. 2; 2018, c. 29, s. 10; 2019, c. 25, s. 52; 2023, c. 28, s. 1",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 153.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-153.1.html"
+  },
+  {
+    "id": "C-46-s154",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "154",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "154 [Repealed, R.S., 1985, c. 19 (3rd Supp.), s. 1]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-154.html"
+  },
+  {
+    "id": "C-46-s155",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "155",
+    "marginal_note": "Incest",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "155\n(1) Every one commits incest who, knowing that another person is by blood relationship his or her parent, child, brother, sister, grandparent or grandchild, as the case may be, has sexual intercourse with that person.\n(2) [Punishment] Everyone who commits incest is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and, if the other person is under the age of 16 years, to a minimum punishment of imprisonment for a term of five years.\n(3) [Defence] No accused shall be determined by a court to be guilty of an offence under this section if the accused was under restraint, duress or fear of the person with whom the accused had the sexual intercourse at the time the sexual intercourse occurred.\n(4) [Definition of brother and sister] In this section, brother and sister, respectively, include half-brother and half-sister.",
+    "history": "R.S., 1985, c. C-46, s. 155; R.S., 1985, c. 27 (1st Supp.), s. 21; 2012, c. 1, s. 14",
+    "last_amended": "2012-08-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-155.html"
+  },
+  {
+    "id": "C-46-s156",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "156",
+    "marginal_note": "Historical offences",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "156 No person shall be convicted of any sexual offence under this Act as it read from time to time before January 4, 1983 unless the conduct alleged would be an offence under this Act if it occurred on the day on which the charge was laid.",
+    "history": "R.S., 1985, c. C-46, s. 156; R.S., 1985, c. 19 (3rd Supp.), s. 2; 2019, c. 25, s. 53",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-156.html"
+  },
+  {
+    "id": "C-46-s157 and 158",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "157 and 158",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "157 and 158 [Repealed, R.S., 1985, c. 19 (3rd Supp.), s. 2]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 157 and 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-157 and 158.html"
+  },
+  {
+    "id": "C-46-s159",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "159",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "159 [Repealed, 2019, c. 25, s. 54]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-159.html"
+  },
+  {
+    "id": "C-46-s160",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "160",
+    "marginal_note": "Bestiality",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "160\n(1) Every person who commits bestiality is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years or is guilty of an offence punishable on summary conviction.\n(2) [Compelling the commission of bestiality] Every person who compels another to commit bestiality is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years or is guilty of an offence punishable on summary conviction.\n(3) [Bestiality in presence of or by child] Despite subsection (1), every person who commits bestiality in the presence of a person under the age of 16 years, or who incites a person under the age of 16 years to commit bestiality,\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months.\n(4) [Order of prohibition or restitution] The court may, in addition to any other sentence that it may impose under any of subsections (1) to (3),\n(a) make an order prohibiting the accused from owning, having the custody or control of or residing in the same premises as an animal during any period that the court considers appropriate but, in the case of a second or subsequent offence, for a minimum of five years; and\n(b) on application of the Attorney General or on its own motion, order that the accused pay to a person or an organization that has taken care of an animal as a result of the commission of the offence the reasonable costs that the person or organization incurred in respect of the animal, if the costs are readily ascertainable.\n(5) [Breach of order] Every person who contravenes an order made under paragraph (4)(a) is guilty of an offence punishable on summary conviction.\n(6) [Application] Sections 740 to 741.2 apply, with any modifications that the circumstances require, to orders made under paragraph (4)(b).\n(7) [Definition of bestiality] In this section, bestiality means any contact, for a sexual purpose, with an animal.",
+    "history": "R.S., 1985, c. C-46, s. 160; R.S., 1985, c. 19 (3rd Supp.), s. 3; 2008, c. 6, s. 54; 2012, c. 1, s. 15; 2015, c. 23, s. 5; 2019, c. 17, s. 1",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-160.html"
+  },
+  {
+    "id": "C-46-s161",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "161",
+    "marginal_note": "Order of prohibition",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "161\n(1) When an offender is convicted, or is discharged on the conditions prescribed in a probation order under section 730, of an offence referred to in subsection (1.1) in respect of a person who is under the age of 16 years, the court that sentences the offender or directs that the accused be discharged, as the case may be, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, shall consider making and may make, subject to the conditions or exemptions that the court directs, an order prohibiting the offender from\n(a) attending a public park or public swimming area where persons under the age of 16 years are present or can reasonably be expected to be present, or a daycare centre, schoolground, playground or community centre;\n(a.1) being within two kilometres, or any other distance specified in the order, of any dwelling-house where the victim identified in the order ordinarily resides or of any other place specified in the order;\n(b) seeking, obtaining or continuing any employment, whether or not the employment is remunerated, or becoming or being a volunteer in a capacity, that involves being in a position of trust or authority towards persons under the age of 16 years;\n(c) having any contact — including communicating by any means — with a person who is under the age of 16 years, unless the offender does so under the supervision of a person whom the court considers appropriate; or\n(d) using the Internet or other digital network, unless the offender does so in accordance with conditions set by the court.\n(1.1) [Offences] The offences for the purpose of subsection (1) are\n(a) an offence under section 151, 152 or 155, subsection 160(2) or (3), section 163.1, 170, 171, 171.1, 172.1 or 172.2, subsection 173(2), section 271, 272, 273 or 279.011, subsection 279.02(2) or 279.03(2), section 280 or 281 or subsection 286.1(2), 286.2(2) or 286.3(2);\n(b) an offence under section 144 (rape), 145 (attempt to commit rape), 149 (indecent assault on female), 156 (indecent assault on male) or 245 (common assault) or subsection 246(1) (assault with intent) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read immediately before January 4, 1983;\n(c) an offence under subsection 146(1) (sexual intercourse with a female under 14) or section 153 (sexual intercourse with step-daughter), 155 (buggery or bestiality), 157 (gross indecency), 166 (parent or guardian procuring defilement) or 167 (householder permitting defilement) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read immediately before January 1, 1988; or\n(d) an offence under subsection 212(1) (procuring), 212(2) (living on the avails of prostitution of person under 18 years), 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years) or 212(4) (prostitution of person under 18 years) of this Act, as it read from time to time before the day on which this paragraph comes into force.\n(2) [Duration of prohibition] The prohibition may be for life or for any shorter duration that the court considers desirable and, in the case of a prohibition that is not for life, the prohibition begins on the later of\n(a) the date on which the order is made; and\n(b) where the offender is sentenced to a term of imprisonment, the date on which the offender is released from imprisonment for the offence, including release on parole, mandatory supervision or statutory release.\n(3) [Court may vary order] A court that makes an order of prohibition or, where the court is for any reason unable to act, another court of equivalent jurisdiction in the same province, may, on application of the offender or the prosecutor, require the offender to appear before it at any time and, after hearing the parties, that court may vary the conditions prescribed in the order if, in the opinion of the court, the variation is desirable because of changed circumstances after the conditions were prescribed.\n(4) [Offence] Every person who is bound by an order of prohibition and who does not comply with the order is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than four years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 161; R.S., 1985, c. 19 (3rd Supp.), s. 4; 1993, c. 45, s. 1; 1995, c. 22, s. 18; 1997, c. 18, s. 4; 1999, c. 31, s. 67; 2002, c. 13, s. 4; 2005, c. 32, s. 5; 2008, c. 6, s. 54; 2012, c. 1, s. 16; 2014, c. 21, s. 1, c. 25, s. 5; 2015, c. 23, s. 6; 2019, c. 25, s. 55",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-161.html"
+  },
+  {
+    "id": "C-46-s162",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "162",
+    "marginal_note": "Voyeurism",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "162\n(1) Every one commits an offence who, surreptitiously, observes — including by mechanical or electronic means — or makes a visual recording of a person who is in circumstances that give rise to a reasonable expectation of privacy, if\n(a) the person is in a place in which a person can reasonably be expected to be nude, to expose his or her genital organs or anal region or her breasts, or to be engaged in explicit sexual activity;\n(b) the person is nude, is exposing his or her genital organs or anal region or her breasts, or is engaged in explicit sexual activity, and the observation or recording is done for the purpose of observing or recording a person in such a state or engaged in such an activity; or\n(c) the observation or recording is done for a sexual purpose.\n(2) [Definition of visual recording] In this section, visual recording includes a photographic, film or video recording made by any means.\n(3) [Exemption] Paragraphs (1)(a) and (b) do not apply to a peace officer who, under the authority of a warrant issued under section 487.01, is carrying out any activity referred to in those paragraphs.\n(4) [Printing, publication, etc., of voyeuristic recordings] Every one commits an offence who, knowing that a recording was obtained by the commission of an offence under subsection (1), prints, copies, publishes, distributes, circulates, sells, advertises or makes available the recording, or has the recording in his or her possession for the purpose of printing, copying, publishing, distributing, circulating, selling or advertising it or making it available.\n(5) [Punishment] Every one who commits an offence under subsection (1) or (4)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(6) [Defence] No person shall be convicted of an offence under this section if the acts that are alleged to constitute the offence serve the public good and do not extend beyond what serves the public good.\n(7) [Question of law, motives] For the purposes of subsection (6),\n(a) it is a question of law whether an act serves the public good and whether there is evidence that the act alleged goes beyond what serves the public good, but it is a question of fact whether the act does or does not extend beyond what serves the public good; and\n(b) the motives of an accused are irrelevant.",
+    "history": "R.S., 1985, c. C-46, s. 162; R.S., 1985, c. 19 (3rd Supp.), s. 4; 2005, c. 32, s. 6",
+    "last_amended": "2005-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-162.html"
+  },
+  {
+    "id": "C-46-s162.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "162.1",
+    "marginal_note": "Publication, etc., of an intimate image without consent",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "162.1\n(1) Everyone who knowingly publishes, distributes, transmits, sells, makes available or advertises an intimate image of a person knowing that the person depicted in the image did not give their consent to that conduct, or being reckless as to whether or not that person gave their consent to that conduct, is guilty\n(a) of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) of an offence punishable on summary conviction.\n(2) [Definition of intimate image] In this section, intimate image means a visual recording of a person made by any means including a photographic, film or video recording,\n(a) in which the person is nude, is exposing his or her genital organs or anal region or her breasts or is engaged in explicit sexual activity;\n(b) in respect of which, at the time of the recording, there were circumstances that gave rise to a reasonable expectation of privacy; and\n(c) in respect of which the person depicted retains a reasonable expectation of privacy at the time the offence is committed.\n(3) [Defence] No person shall be convicted of an offence under this section if the conduct that forms the subject-matter of the charge serves the public good and does not extend beyond what serves the public good.\n(4) [Question of fact and law, motives] For the purposes of subsection (3),\n(a) it is a question of law whether the conduct serves the public good and whether there is evidence that the conduct alleged goes beyond what serves the public good, but it is a question of fact whether the conduct does or does not extend beyond what serves the public good; and\n(b) the motives of an accused are irrelevant.",
+    "history": "2014, c. 31, s. 3",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 162.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-162.1.html"
+  },
+  {
+    "id": "C-46-s162.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "162.2",
+    "marginal_note": "Prohibition order",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Sexual Offences",
+    "text": "162.2\n(1) When an offender is convicted, or is discharged on the conditions prescribed in a probation order under section 730, of an offence referred to in subsection 162.1(1), the court that sentences or discharges the offender, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, may make, subject to the conditions or exemptions that the court directs, an order prohibiting the offender from using the Internet or other digital network, unless the offender does so in accordance with conditions set by the court.\n(2) [Duration of prohibition] The prohibition may be for any period that the court considers appropriate, including any period to which the offender is sentenced to imprisonment.\n(3) [Court may vary order] A court that makes an order of prohibition or, if the court is for any reason unable to act, another court of equivalent jurisdiction in the same province may, on application of the offender or the prosecutor, require the offender to appear before it at any time and, after hearing the parties, that court may vary the conditions prescribed in the order if, in the opinion of the court, the variation is desirable because of changed circumstances after the conditions were prescribed.\n(4) [Offence] Every person who is bound by an order of prohibition and who does not comply with the order is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than four years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2014, c. 31, s. 3; 2015, c. 23, s. 33; 2019, c. 25, s. 56",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 162.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-162.2.html"
+  },
+  {
+    "id": "C-46-s163",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "163",
+    "marginal_note": "Obscene materials",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "163\n(1) Every person commits an offence who makes, prints, publishes, distributes, circulates or has in their possession for the purpose of publication, distribution or circulation any obscene written matter, picture, model, phonograph record or any other obscene thing.\n(2) [Idem] Every person commits an offence who knowingly, without lawful justification or excuse,\n(a) sells, exposes to public view or has in their possession for that purpose any obscene written matter, picture, model, phonograph record or any other obscene thing; or\n(b) publicly exhibits a disgusting object or an indecent show.\n(c) and (d) [Repealed, 2018, c. 29, s. 11]\n(3) [Defence of public good] No person shall be convicted of an offence under this section if the public good was served by the acts that are alleged to constitute the offence and if the acts alleged did not extend beyond what served the public good.\n(4) [Question of law and question of fact] For the purposes of this section, it is a question of law whether an act served the public good and whether there is evidence that the act alleged went beyond what served the public good, but it is a question of fact whether the acts did or did not extend beyond what served the public good.\n(5) [Motives irrelevant] For the purposes of this section, the motives of an accused are irrelevant.\n(6) [Repealed, 1993, c. 46, s. 1]\n(7) [Repealed, 2018, c. 29, s. 11]\n(8) [Obscene publication] For the purposes of this Act, any publication a dominant characteristic of which is the undue exploitation of sex, or of sex and any one or more of the following subjects, namely, crime, horror, cruelty and violence, shall be deemed to be obscene.",
+    "history": "R.S., 1985, c. C-46, s. 163; 1993, c. 46, s. 1; 2018, c. 29, s. 11",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-163.html"
+  },
+  {
+    "id": "C-46-s163.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "163.1",
+    "marginal_note": "Definition of child sexual abuse and exploitation material",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "163.1\n(1) In this section, child sexual abuse and exploitation material means\n(a) a photographic, film, video or other visual representation, whether or not it was made by electronic or mechanical means,\n(i) that shows a person who is or is depicted as being under the age of eighteen years and is engaged in or is depicted as engaged in explicit sexual activity, or\n(ii) the dominant characteristic of which is the depiction, for a sexual purpose, of a sexual organ or the anal region of a person under the age of eighteen years;\n(b) any written material, visual representation or audio recording that advocates or counsels sexual activity with a person under the age of eighteen years that would be an offence under this Act;\n(c) any written material whose dominant characteristic is the description, for a sexual purpose, of sexual activity with a person under the age of eighteen years that would be an offence under this Act; or\n(d) any audio recording that has as its dominant characteristic the description, presentation or representation, for a sexual purpose, of sexual activity with a person under the age of eighteen years that would be an offence under this Act.\n(2) [Making child sexual abuse and exploitation material] Every person who makes, prints, publishes or possesses for the purpose of publication any child sexual abuse and exploitation material is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year.\n(3) [Distribution, etc. of child sexual abuse and exploitation material] Every person who transmits, makes available, distributes, sells, advertises, imports, exports or possesses for the purpose of transmission, making available, distribution, sale, advertising or exportation any child sexual abuse and exploitation material is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year.\n(4) [Possession of child sexual abuse and exploitation material] Every person who possesses any child sexual abuse and exploitation material is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months.\n(4.1) [Accessing child sexual abuse and exploitation material] Every person who accesses any child sexual abuse and exploitation material is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months.\n(4.2) [Interpretation] For the purposes of subsection (4.1), a person accesses child sexual abuse and exploitation material who knowingly causes child sexual abuse and exploitation material to be viewed by, or transmitted to, himself or herself.\n(4.3) [Aggravating factor] If a person is convicted of an offence under this section, the court that imposes the sentence shall consider as an aggravating factor the fact that the person committed the offence with intent to make a profit.\n(5) [Defence] It is not a defence to a charge under subsection (2) in respect of a visual representation that the accused believed that a person shown in the representation that is alleged to constitute child sexual abuse and exploitation material was or was depicted as being eighteen years of age or more unless the accused took all reasonable steps to ascertain the age of that person and took all reasonable steps to ensure that, where the person was eighteen years of age or more, the representation did not depict that person as being under the age of eighteen years.\n(6) [Defence] No person shall be convicted of an offence under this section if the act that is alleged to constitute the offence\n(a) has a legitimate purpose related to the administration of justice or to science, medicine, education or art; and\n(b) does not pose an undue risk of harm to persons under the age of eighteen years.\n(7) [Question of law] For greater certainty, for the purposes of this section, it is a question of law whether any written material, visual representation or audio recording advocates or counsels sexual activity with a person under the age of eighteen years that would be an offence under this Act.",
+    "history": "1993, c. 46, s. 2; 2002, c. 13, s. 5; 2005, c. 32, s. 7; 2012, c. 1, s. 17; 2015, c. 23, s. 7; 2024, c. 23, s. 1",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 163.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-163.1.html"
+  },
+  {
+    "id": "C-46-s164",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "164",
+    "marginal_note": "Warrant of seizure",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "164\n(1) A judge may issue a warrant authorizing seizure of copies of a recording, a publication, a representation or any written material, if the judge is satisfied by information on oath that there are reasonable grounds to believe that\n(a) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is a voyeuristic recording;\n(b) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is an intimate image;\n(c) the publication, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is obscene, within the meaning of subsection 163(8);\n(d) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is child sexual abuse and exploitation material as defined in section 163.1;\n(e) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is an advertisement of sexual services; or\n(f) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is an advertisement for conversion therapy.\n(2) [Summons to occupier] Within seven days of the issue of a warrant under subsection (1), the judge shall issue a summons to the occupier of the premises requiring him to appear before the court and show cause why the matter seized should not be forfeited to Her Majesty.\n(3) [Owner and maker may appear] The owner and the maker of the matter seized under subsection (1), and alleged to be obscene, child sexual abuse and exploitation material, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy, may appear and be represented in the proceedings to oppose the making of an order for the forfeiture of the matter.\n(4) [Order of forfeiture] If the court is satisfied, on a balance of probabilities, that the publication, representation, written material or recording referred to in subsection (1) is obscene, child sexual abuse and exploitation material, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy, it may make an order declaring the matter forfeited to His Majesty in right of the province in which the proceedings take place, for disposal as the Attorney General may direct.\n(5) [Disposal of matter] If the court is not satisfied that the publication, representation, written material or recording referred to in subsection (1) is obscene, child sexual abuse and exploitation material, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy, it shall order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired.\n(6) [Appeal] An appeal lies from an order made under subsection (4) or (5) by any person who appeared in the proceedings\n(a) on any ground of appeal that involves a question of law alone,\n(b) on any ground of appeal that involves a question of fact alone, or\n(c) on any ground of appeal that involves a question of mixed law and fact,\nas if it were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, on a question of law alone under Part XXI and sections 673 to 696 apply with such modifications as the circumstances require.\n(7) [Consent] If an order is made under this section by a judge in a province with respect to one or more copies of a publication, a representation, written material or a recording, no proceedings shall be instituted or continued in that province under section 162, 162.1, 163, 163.1, 286.4 or 320.103 with respect to those or other copies of the same publication, representation, written material or recording without the consent of the Attorney General.\n(8) [Definitions] In this section,\nadvertisement for conversion therapy means any material — including a photographic, film, video, audio or other recording, made by any means, a visual representation or any written material — that is used to promote or advertise conversion therapy contrary to section 320.103; (publicité de thérapie de conversion)\nadvertisement of sexual services means any material — including a photographic, film, video, audio or other recording, made by any means, a visual representation or any written material — that is used to advertise sexual services contrary to section 286.4; (publicité de services sexuels)\ncourt means\n(a) in the Province of Quebec, the Court of Quebec, the municipal court of Montreal and the municipal court of Quebec,\n(a.1) in the Province of Ontario, the Superior Court of Justice,\n(b) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench,\n(c) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court,\n(c.1) [Repealed, 1992, c. 51, s. 34]\n(d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, and\n(e) in Nunavut, the Nunavut Court of Justice; (tribunal)\ncrime comic[Repealed, 2018, c. 29, s. 12]\nintimate image has the same meaning as in subsection 162.1(2); (image intime)\njudge means a judge of a court; (juge)\nvoyeuristic recording means a visual recording within the meaning of subsection 162(2) that is made as described in subsection 162(1). (enregistrement voyeuriste)",
+    "history": "R.S., 1985, c. C-46, s. 164; R.S., 1985, c. 27 (2nd Supp.), s. 10, c. 40 (4th Supp.), s. 2; 1990, c. 16, s. 3, c. 17, s. 9; 1992, c. 1, s. 58, c. 51, s. 34; 1993, c. 46, s. 3; 1997, c. 18, s. 5; 1998, c. 30, s. 14; 1999, c. 3, s. 27; 2002, c. 7, s. 139, c. 13, s. 6; 2005, c. 32, s. 8; 2014, c. 25, ss. 6, 46, c. 31, s. 4; 2015, c. 3, s. 46; 2018, c. 29, s. 12; 2021, c. 24, s. 1; 2024, c. 23, s. 2",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-164.html"
+  },
+  {
+    "id": "C-46-s164.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "164.1",
+    "marginal_note": "Warrant of seizure",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "164.1\n(1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — namely, child sexual abuse and exploitation material as defined in section 163.1, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy, or computer data as defined in subsection 342.1(2) that makes child sexual abuse and exploitation material, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy available — that is stored on and made available through a computer system as defined in subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to\n(a) give an electronic copy of the material to the court;\n(b) ensure that the material is no longer stored on and made available through the computer system; and\n(c) provide the information necessary to identify and locate the person who posted the material.\n(2) [Notice to person who posted the material] Within a reasonable time after receiving the information referred to in paragraph (1)(c), the judge shall cause notice to be given to the person who posted the material, giving that person the opportunity to appear and be represented before the court, and show cause why the material should not be deleted. If the person cannot be identified or located or does not reside in Canada, the judge may order the custodian of the computer system to post the text of the notice at the location where the material was previously stored and made available, until the time set for the appearance.\n(3) [Person who posted the material may appear] The person who posted the material may appear and be represented in the proceedings in order to oppose the making of an order under subsection (5).\n(4) [Non-appearance] If the person who posted the material does not appear for the proceedings, the court may proceed ex parte to hear and determine the proceedings in the absence of the person as fully and effectually as if the person had appeared.\n(5) [Order] If the court is satisfied, on a balance of probabilities, that the material is child sexual abuse and exploitation material as defined in section 163.1, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy, or computer data as defined in subsection 342.1(2) that makes child sexual abuse and exploitation material, the voyeuristic recording, the intimate image, the advertisement of sexual services or the advertisement for conversion therapy available, it may order the custodian of the computer system to delete the material.\n(6) [Destruction of copy] When the court makes the order for the deletion of the material, it may order the destruction of the electronic copy in the court’s possession.\n(7) [Return of material] If the court is not satisfied that the material is child sexual abuse and exploitation material as defined in section 163.1, a voyeuristic recording, an intimate image, an advertisement of sexual services or an advertisement for conversion therapy, or computer data as defined in subsection 342.1(2) that makes child sexual abuse and exploitation material, the voyeuristic recording, the intimate image, the advertisement of sexual services or the advertisement for conversion therapy available, the court shall order that the electronic copy be returned to the custodian of the computer system and terminate the order under paragraph (1)(b).\n(8) [Other provisions to apply] Subsections 164(6) to (8) apply, with any modifications that the circumstances require, to this section.\n(9) [When order takes effect] No order made under subsections (5) to (7) takes effect until the time for final appeal has expired.",
+    "history": "2002, c. 13, s. 7; 2005, c. 32, s. 9; 2014, c. 25, ss. 7, 46, c. 31, s. 5; 2021, c. 24, s. 2; 2024, c. 23, s. 3",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 164.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-164.1.html"
+  },
+  {
+    "id": "C-46-s164.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "164.2",
+    "marginal_note": "Forfeiture after conviction",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "164.2\n(1) On application of the Attorney General, a court that convicts a person of an offence under section 162.1, 163.1, 172.1 or 172.2, in addition to any other punishment that it may impose, may order that anything — other than real property — be forfeited to Her Majesty and disposed of as the Attorney General directs if it is satisfied, on a balance of probabilities, that the thing\n(a) was used in the commission of the offence; and\n(b) is the property of\n(i) the convicted person or another person who was a party to the offence, or\n(ii) a person who acquired the thing from a person referred to in subparagraph (i) under circumstances that give rise to a reasonable inference that it was transferred for the purpose of avoiding forfeiture.\n(2) [Third party rights] Before making an order under subsection (1), the court shall cause notice to be given to, and may hear, any person whom it considers to have an interest in the thing, and may declare the nature and extent of the person’s interest in it.\n(3) [Right of appeal — third party] A person who was heard in response to a notice given under subsection (2) may appeal to the court of appeal against an order made under subsection (1).\n(4) [Right of appeal — Attorney General] The Attorney General may appeal to the court of appeal against the refusal of a court to make an order under subsection (1).\n(5) [Application of Part XXI] Part XXI applies, with any modifications that the circumstances require, with respect to the procedure for an appeal under subsections (3) and (4).",
+    "history": "2002, c. 13, s. 7; 2008, c. 18, s. 4; 2012, c. 1, s. 18; 2014, c. 31, s. 6",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 164.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-164.2.html"
+  },
+  {
+    "id": "C-46-s164.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "164.3",
+    "marginal_note": "Relief from forfeiture",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "164.3\n(1) Within thirty days after an order under subsection 164.2(1) is made, a person who claims an interest in the thing forfeited may apply in writing to a judge for an order under subsection (4).\n(2) [Hearing of application] The judge shall fix a day — not less than thirty days after the application is made — for its hearing.\n(3) [Notice to Attorney General] At least fifteen days before the hearing, the applicant shall cause notice of the application and of the hearing day to be served on the Attorney General.\n(4) [Order] The judge may make an order declaring that the applicant’s interest in the thing is not affected by the forfeiture and declaring the nature and extent of the interest if the judge is satisfied that the applicant\n(a) was not a party to the offence; and\n(b) did not acquire the thing from a person who was a party to the offence under circumstances that give rise to a reasonable inference that it was transferred for the purpose of avoiding forfeiture.\n(5) [Appeal to court of appeal] A person referred to in subsection (4) or the Attorney General may appeal to the court of appeal against an order made under that subsection. Part XXI applies, with any modifications that the circumstances require, with respect to the procedure for an appeal under this subsection.\n(6) [Powers of Attorney General] On application by a person who obtained an order under subsection (4), made after the expiration of the time allowed for an appeal against the order and, if an appeal is taken, after it has been finally disposed of, the Attorney General shall direct that\n(a) the thing be returned to the person; or\n(b) an amount equal to the value of the extent of the person’s interest, as declared in the order, be paid to the person.",
+    "history": "2002, c. 13, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 164.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-164.3.html"
+  },
+  {
+    "id": "C-46-s165",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "165",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "165 [Repealed, 2018, c. 29, s. 13]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-165.html"
+  },
+  {
+    "id": "C-46-s166",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "166",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "166 [Repealed, 1994, c. 44, s. 9]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-166.html"
+  },
+  {
+    "id": "C-46-s167",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "167",
+    "marginal_note": "Immoral theatrical performance",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "167\n(1) Every one commits an offence who, being the lessee, manager, agent or person in charge of a theatre, presents or gives or allows to be presented or given therein an immoral, indecent or obscene performance, entertainment or representation.\n(2) [Person taking part] Every one commits an offence who takes part or appears as an actor, a performer or an assistant in any capacity, in an immoral, indecent or obscene performance, entertainment or representation in a theatre.",
+    "history": "R.S., c. C-34, s. 163",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-167.html"
+  },
+  {
+    "id": "C-46-s168",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "168",
+    "marginal_note": "Mailing obscene matter",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "168\n(1) Every one commits an offence who makes use of the mails for the purpose of transmitting or delivering anything that is obscene, indecent, immoral or scurrilous.\n(2) [Exceptions] Subsection (1) does not apply to a person who\n(a) prints or publishes any matter for use in connection with any judicial proceedings or communicates it to persons who are concerned in the proceedings;\n(b) prints or publishes a notice or report under the direction of a court; or\n(c) prints or publishes any matter\n(i) in a volume or part of a genuine series of law reports that does not form part of any other publication and consists solely of reports of proceedings in courts of law, or\n(ii) in a publication of a technical character that is intended, in good faith, for circulation among members of the legal or medical profession.",
+    "history": "R.S., 1985, c. C-46, s. 168; 1999, c. 5, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-168.html"
+  },
+  {
+    "id": "C-46-s169",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "169",
+    "marginal_note": "Punishment",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "169 Every one who commits an offence under section 163, 165, 167 or 168 is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 169; 1999, c. 5, s. 3",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-169.html"
+  },
+  {
+    "id": "C-46-s170",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "170",
+    "marginal_note": "Parent or guardian procuring sexual activity",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "170 Every parent or guardian of a person under the age of 18 years who procures the person for the purpose of engaging in any sexual activity prohibited by this Act with a person other than the parent or guardian is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year.",
+    "history": "R.S., 1985, c. C-46, s. 170; R.S., 1985, c. 19 (3rd Supp.), s. 5; 2005, c. 32, s. 9.1; 2008, c. 6, s. 54; 2012, c. 1, s. 19; 2015, c. 23, s. 8",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-170.html"
+  },
+  {
+    "id": "C-46-s171",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "171",
+    "marginal_note": "Householder permitting prohibited sexual activity",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "171 Every owner, occupier or manager of premises, or any other person who has control of premises or assists in the management or control of premises, who knowingly permits a person under the age of 18 years to resort to or to be in or on the premises for the purpose of engaging in any sexual activity prohibited by this Act is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year.",
+    "history": "R.S., 1985, c. C-46, s. 171; R.S., 1985, c. 19 (3rd Supp.), s. 5; 2005, c. 32, s. 9.1; 2008, c. 6, s. 54; 2012, c. 1, s. 20; 2015, c. 23, s. 9",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-171.html"
+  },
+  {
+    "id": "C-46-s171.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "171.1",
+    "marginal_note": "Making sexually explicit material available to child",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "171.1\n(1) Every person commits an offence who transmits, makes available, distributes or sells sexually explicit material to\n(a) a person who is, or who the accused believes is, under the age of 18 years, for the purpose of facilitating the commission of an offence with respect to that person under subsection 153(1), section 155, 163.1, 170, 171 or 279.011 or subsection 279.02(2), 279.03(2), 286.1(2), 286.2(2) or 286.3(2);\n(b) a person who is, or who the accused believes is, under the age of 16 years, for the purpose of facilitating the commission of an offence under section 151 or 152, subsection 160(3) or 173(2) or section 271, 272, 273 or 280 with respect to that person; or\n(c) a person who is, or who the accused believes is, under the age of 14 years, for the purpose of facilitating the commission of an offence under section 281 with respect to that person.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of six months; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days.\n(3) [Presumption] Evidence that the person referred to in paragraph (1)(a), (b) or (c) was represented to the accused as being under the age of 18, 16 or 14 years, as the case may be, is, in the absence of evidence to the contrary, proof that the accused believed that the person was under that age.\n(4) [No defence] It is not a defence to a charge under paragraph (1)(a), (b) or (c) that the accused believed that the person referred to in that paragraph was at least 18, 16 or 14 years of age, as the case may be, unless the accused took reasonable steps to ascertain the age of the person.\n(5) [Definition of sexually explicit material] In subsection (1), sexually explicit material means material that is not child sexual abuse and exploitation material, as defined in subsection 163.1(1), and that is\n(a) a photographic, film, video or other visual representation, whether or not it was made by electronic or mechanical means,\n(i) that shows a person who is engaged in or is depicted as engaged in explicit sexual activity, or\n(ii) the dominant characteristic of which is the depiction, for a sexual purpose, of a person’s genital organs or anal region or, if the person is female, her breasts;\n(b) written material whose dominant characteristic is the description, for a sexual purpose, of explicit sexual activity with a person; or\n(c) an audio recording whose dominant characteristic is the description, presentation or representation, for a sexual purpose, of explicit sexual activity with a person.",
+    "history": "2012, c. 1, s. 21; 2014, c. 25, s. 8; 2015, c. 23, s. 10; 2024, c. 23, s. 4",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 171.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-171.1.html"
+  },
+  {
+    "id": "C-46-s172",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "172",
+    "marginal_note": "Corrupting children",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "172\n(1) Every person who, in the home of a child, participates in adultery or sexual immorality or indulges in habitual drunkenness or any other form of vice, and by doing so endangers the morals of the child or renders the home an unfit place for the child to be in, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Repealed, R.S., 1985, c. 19 (3rd Supp.), s. 6]\n(3) [Definition of child] For the purposes of this section, child means a person who is or appears to be under the age of eighteen years.\n(4) [Who may institute prosecutions] No proceedings shall be commenced under subsection (1) without the consent of the Attorney General, unless they are instituted by or at the instance of a recognized society for the protection of children or by an officer of a juvenile court.",
+    "history": "R.S., 1985, c. C-46, s. 172; R.S., 1985, c. 19 (3rd Supp.), s. 6; 2019, c. 25, s. 57",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-172.html"
+  },
+  {
+    "id": "C-46-s172.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "172.1",
+    "marginal_note": "Luring a child",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Offences Tending to Corrupt Morals",
+    "text": "172.1\n(1) Every person commits an offence who, by a means of telecommunication, communicates with\n(a) a person who is, or who the accused believes is, under the age of 18 years, for the purpose of facilitating the commission of an offence with respect to that person under subsection 153(1), section 155, 163.1, 170, 171 or 279.011 or subsection 279.02(2), 279.03(2), 286.1(2), 286.2(2) or 286.3(2);\n(b) a person who is, or who the accused believes is, under the age of 16 years, for the purpose of facilitating the commission of an offence under section 151 or 152, subsection 160(3) or 173(2) or section 271, 272, 273 or 280 with respect to that person; or\n(c) a person who is, or who the accused believes is, under the age of 14 years, for the purpose of facilitating the commission of an offence under section 281 with respect to that person.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months.\n(3) [Presumption re age] Evidence that the person referred to in paragraph (1)(a), (b) or (c) was represented to the accused as being under the age of eighteen years, sixteen years or fourteen years, as the case may be, is, in the absence of evidence to the contrary, proof that the accused believed that the person was under that age.\n(4) [No defence] It is not a defence to a charge under paragraph (1)(a), (b) or (c) that the accused believed that the person referred to in that paragraph was at least eighteen years of age, sixteen years or fourteen years of age, as the case may be, unless the accused took reasonable steps to ascertain the age of the person.",
+    "history": "2002, c. 13, s. 8; 2007, c. 20, s. 1; 2008, c. 6, s. 14; 2012, c. 1, s. 22; 2014, c. 25, s. 9; 2015, c. 23, s. 11",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 172.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-172.1.html"
+  },
+  {
+    "id": "C-46-s172.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "172.2",
+    "marginal_note": "Agreement or arrangement — sexual offence against child",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "172.2\n(1) Every person commits an offence who, by a means of telecommunication, agrees with a person, or makes an arrangement with a person, to commit an offence\n(a) under subsection 153(1), section 155, 163.1, 170, 171 or 279.011 or subsection 279.02(2), 279.03(2), 286.1(2), 286.2(2) or 286.3(2) with respect to another person who is, or who the accused believes is, under the age of 18 years;\n(b) under section 151 or 152, subsection 160(3) or 173(2) or section 271, 272, 273 or 280 with respect to another person who is, or who the accused believes is, under the age of 16 years; or\n(c) under section 281 with respect to another person who is, or who the accused believes is, under the age of 14 years.\n(2) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months.\n(3) [Presumption] Evidence that the person referred to in paragraph (1)(a), (b) or (c) was represented to the accused as being under the age of 18, 16 or 14 years, as the case may be, is, in the absence of evidence to the contrary, proof that the accused believed that the person was under that age.\n(4) [No defence] It is not a defence to a charge under paragraph (1)(a), (b) or (c) that the accused believed that the person referred to in that paragraph was at least 18, 16 or 14 years of age, as the case may be, unless the accused took reasonable steps to ascertain the age of the person.\n(5) [No defence] It is not a defence to a charge under paragraph (1)(a), (b) or (c)\n(a) that the person with whom the accused agreed or made an arrangement was a peace officer or a person acting under the direction of a peace officer; or\n(b) that, if the person with whom the accused agreed or made an arrangement was a peace officer or a person acting under the direction of a peace officer, the person referred to in paragraph (1)(a), (b) or (c) did not exist.",
+    "history": "2012, c. 1, s. 23; 2014, c. 25, s. 10; 2015, c. 23, s. 12",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 172.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-172.2.html"
+  },
+  {
+    "id": "C-46-s173",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "173",
+    "marginal_note": "Indecent acts",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "173\n(1) Everyone who wilfully does an indecent act in a public place in the presence of one or more persons, or in any place with intent to insult or offend any person,\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(2) [Exposure] Every person who, in any place, for a sexual purpose, exposes his or her genital organs to a person who is under the age of 16 years\n(a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than two years and to a minimum punishment of imprisonment for a term of 90 days; or\n(b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than six months and to a minimum punishment of imprisonment for a term of 30 days.",
+    "history": "R.S., 1985, c. C-46, s. 173; R.S., 1985, c. 19 (3rd Supp.), s. 7; 2008, c. 6, s. 54; 2010, c. 17, s. 2; 2012, c. 1, s. 23; 2019, c. 25, s. 58",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-173.html"
+  },
+  {
+    "id": "C-46-s174",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "174",
+    "marginal_note": "Nudity",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "174\n(1) Every one who, without lawful excuse,\n(a) is nude in a public place, or\n(b) is nude and exposed to public view while on private property, whether or not the property is his own,\nis guilty of an offence punishable on summary conviction.\n(2) [Nude] For the purposes of this section, a person is nude who is so clad as to offend against public decency or order.\n(3) [Consent of Attorney General] No proceedings shall be commenced under this section without the consent of the Attorney General.",
+    "history": "R.S., c. C-34, s. 170",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-174.html"
+  },
+  {
+    "id": "C-46-s175",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "175",
+    "marginal_note": "Causing disturbance, indecent exhibition, loitering, etc.",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "175\n(1) Every one who\n(a) not being in a dwelling-house, causes a disturbance in or near a public place,\n(i) by fighting, screaming, shouting, swearing, singing or using insulting or obscene language,\n(ii) by being drunk, or\n(iii) by impeding or molesting other persons,\n(b) openly exposes or exhibits an indecent exhibition in a public place,\n(c) loiters in a public place and in any way obstructs persons who are in that place, or\n(d) disturbs the peace and quiet of the occupants of a dwelling-house by discharging firearms or by other disorderly conduct in a public place or who, not being an occupant of a dwelling-house comprised in a particular building or structure, disturbs the peace and quiet of the occupants of a dwelling-house comprised in the building or structure by discharging firearms or by other disorderly conduct in any part of a building or structure to which, at the time of such conduct, the occupants of two or more dwelling-houses comprised in the building or structure have access as of right or by invitation, express or implied,\nis guilty of an offence punishable on summary conviction.\n(2) [Evidence of peace officer] In the absence of other evidence, or by way of corroboration of other evidence, a summary conviction court may infer from the evidence of a peace officer relating to the conduct of a person or persons, whether ascertained or not, that a disturbance described in paragraph (1)(a) or (d) or an obstruction described in paragraph (1)(c) was caused or occurred.",
+    "history": "R.S., 1985, c. C-46, s. 175; 1997, c. 18, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-175.html"
+  },
+  {
+    "id": "C-46-s176",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "176",
+    "marginal_note": "Obstructing or violence to or arrest of officiating clergyman",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "176\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) by threats or force, unlawfully obstructs or prevents or endeavours to obstruct or prevent an officiant from celebrating a religious or spiritual service or performing any other function in connection with their calling, or\n(b) knowing that an officiant is about to perform, is on their way to perform or is returning from the perform­ance of any of the duties or functions mentioned in paragraph (a)\n(i) assaults or offers any violence to them, or\n(ii) arrests them on a civil process, or under the pretence of executing a civil process.\n(2) [Disturbing religious worship or certain meetings] Every one who wilfully disturbs or interrupts an assemblage of persons met for religious worship or for a moral, social or benevolent purpose is guilty of an offence punishable on summary conviction.\n(3) [Idem] Every one who, at or near a meeting referred to in subsection (2), wilfully does anything that disturbs the order or solemnity of the meeting is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 176; 2018, c. 29, s. 13.1; 2019, c. 25, s. 59",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-176.html"
+  },
+  {
+    "id": "C-46-s177",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "177",
+    "marginal_note": "Trespassing at night",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "177 Every person who, without lawful excuse, loiters or prowls at night on the property of another person near a dwelling-house situated on that property is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 177; 2018, c. 29, s. 14",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-177.html"
+  },
+  {
+    "id": "C-46-s178",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "178",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "178 [Repealed, 2018, c. 29, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-178.html"
+  },
+  {
+    "id": "C-46-s179",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "179",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Disorderly Conduct",
+    "text": "179 [Repealed, 2019, c. 25, s. 60]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-179.html"
+  },
+  {
+    "id": "C-46-s180",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "180",
+    "marginal_note": "Common nuisance",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Nuisances",
+    "text": "180\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who commits a common nuisance and by doing so\n(a) endangers the lives, safety or health of the public, or\n(b) causes physical injury to any person.\n(2) [Definition] For the purposes of this section, every one commits a common nuisance who does an unlawful act or fails to discharge a legal duty and thereby\n(a) endangers the lives, safety, health, property or comfort of the public; or\n(b) obstructs the public in the exercise or enjoyment of any right that is common to all the subjects of Her Majesty in Canada.",
+    "history": "R.S., 1985, c. C-46, s. 180; 2019, c. 25, s. 61",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-180.html"
+  },
+  {
+    "id": "C-46-s181",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "181",
+    "marginal_note": "",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Nuisances",
+    "text": "181 [Repealed, 2019, c. 25, s. 62]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-181.html"
+  },
+  {
+    "id": "C-46-s182",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "182",
+    "marginal_note": "Dead body",
+    "part": "PART V - Sexual Offences, Public Morals and Disorderly Conduct",
+    "division": "",
+    "heading": "Nuisances",
+    "text": "182 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) neglects, without lawful excuse, to perform any duty that is imposed on him by law or that he undertakes with reference to the burial of a dead human body or human remains, or\n(b) improperly or indecently interferes with or offers any indignity to a dead human body or human remains, whether buried or not.",
+    "history": "R.S., 1985, c. C-46, s. 182; 2019, c. 25, s. 63",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-182.html"
+  },
+  {
+    "id": "C-46-s183",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "183",
+    "marginal_note": "Definitions",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Definitions",
+    "text": "183 In this Part,\nauthorization means an authorization to intercept a private communication given under subsection 184.2(3), section 186 or subsection 188(2); (autorisation)\nelectro-magnetic, acoustic, mechanical or other device means any device or apparatus that is used or is capable of being used to intercept a private communication, but does not include a hearing aid used to correct subnormal hearing of the user to not better than normal hearing; (dispositif électromagnétique, acoustique, mécanique ou autre)\nintercept includes listen to, record or acquire a communication or acquire the substance, meaning or purport thereof; (intercepter)\noffence means an offence contrary to, any conspiracy or attempt to commit or being an accessory after the fact in relation to an offence contrary to, or any counselling in relation to an offence contrary to\n(a) any of the following provisions of this Act, namely,\n(i) section 47 (high treason),\n(ii) section 51 (intimidating Parliament or a legislature),\n(iii) section 52 (sabotage),\n(iii.01) section 52.1 (sabotage — essential infrastructure),\n(iii.02) section 52.2 (sabotage — device),\n(iii.1) section 56.1 (identity documents),\n(iv) section 57 (forgery, etc.),\n(v) section 61 (sedition),\n(vi) section 76 (hijacking),\n(vii) section 77 (endangering safety of aircraft or airport),\n(viii) section 78 (offensive weapons, etc., on aircraft),\n(ix) section 78.1 (offences against maritime navigation or fixed platforms),\n(x) section 80 (breach of duty),\n(xi) section 81 (using explosives),\n(xii) section 82 (possessing explosives),\n(xii.01) section 82.3 (possession, etc., of nuclear material, radioactive material or device),\n(xii.02) section 82.4 (use or alteration of nuclear material, radioactive material or device),\n(xii.03) section 82.5 (commission of indictable offence to obtain nuclear material, etc.),\n(xii.04) section 82.6 (threats),\n(xii.1) section 83.02 (providing or collecting property for certain activities),\n(xii.2) subsection 83.03(1) (providing, making available, etc., property or services for terrorist purposes),\n(xii.21) subsection 83.03(2) (providing, making available, etc., property or services — use by terrorist group),\n(xii.3) section 83.04 (using or possessing property for terrorist purposes),\n(xii.4) section 83.18 (participation in activity of terrorist group),\n(xii.41) section 83.181 (leaving Canada to participate in activity of terrorist group),\n(xii.5) section 83.19 (facilitating terrorist activity),\n(xii.51) section 83.191 (leaving Canada to facilitate terrorist activity),\n(xii.6) section 83.2 (commission of offence for terrorist group),\n(xii.61) section 83.201 (leaving Canada to commit offence for terrorist group),\n(xii.62) section 83.202 (leaving Canada to commit offence that is terrorist activity),\n(xii.7) section 83.21 (instructing to carry out activity for terrorist group),\n(xii.8) section 83.22 (instructing to carry out terrorist activity),\n(xii.81) section 83.221 (counselling commission of terrorism offence),\n(xii.9) section 83.23 (harbouring or concealing),\n(xii.91) section 83.231 (hoax — terrorist activity),\n(xii.92) section 92 (possession of firearm knowing its possession is unauthorized),\n(xii.93) section 95 (possession of prohibited or restricted firearm with ammunition),\n(xiii) section 96 (possession of weapon obtained by commission of offence),\n(xiii.1) section 98 (breaking and entering to steal firearm),\n(xiii.2) section 98.1 (robbery to steal firearm),\n(xiv) section 99 (weapons trafficking),\n(xv) section 100 (possession for purpose of weapons trafficking),\n(xvi) section 102 (making automatic firearm),\n(xvi.1) section 102.1 (possession of computer data),\n(xvii) section 103 (importing or exporting knowing it is unauthorized),\n(xviii) section 104 (unauthorized importing or exporting),\n(xviii.1) section 104.1 (altering cartridge magazine),\n(xix) section 119 (bribery, etc.),\n(xx) section 120 (bribery, etc.),\n(xxi) section 121 (fraud on government),\n(xxii) section 122 (breach of trust),\n(xxiii) section 123 (municipal corruption),\n(xxiv) section 132 (perjury),\n(xxv) section 139 (obstructing justice),\n(xxvi) section 144 (prison breach),\n(xxvii) subsection 145(1) (escape, etc.),\n(xxvii.1) section 162 (voyeurism),\n(xxvii.2) section 162.1 (intimate image),\n(xxviii) subsection 163(1) (obscene materials),\n(xxix) section 163.1 (child sexual abuse and exploitation material),\n(xxix.1) section 170 (parent or guardian procuring sexual activity),\n(xxix.2) section 171 (householder permitting sexual activity),\n(xxix.3) section 171.1 (making sexually explicit material available to child),\n(xxix.4) section 172.1 (luring a child),\n(xxix.5) section 172.2 (agreement or arrangement — sexual offence against child),\n(xxx) section 184 (unlawful interception),\n(xxxi) section 191 (possession of intercepting device),\n(xxxii) subsection 201(1) (keeping gaming or betting house),\n(xxxiii) paragraph 202(1)(e) (pool-selling, etc.),\n(xxxiv) [Repealed, 2019, c. 25, s. 63.1]\n(xxxv) to (xxxviii) [Repealed, 2014, c. 25, s. 11]\n(xxxix) section 235 (murder),\n(xxxix.1) section 244 (discharging firearm with intent),\n(xxxix.2) section 244.2 (discharging firearm — recklessness),\n(xl) section 264.1 (uttering threats),\n(xli) section 267 (assault with a weapon or causing bodily harm),\n(xlii) section 268 (aggravated assault),\n(xliii) section 269 (unlawfully causing bodily harm),\n(xliii.1) section 270.01 (assaulting peace officer with weapon or causing bodily harm),\n(xliii.2) section 270.02 (aggravated assault of peace officer),\n(xliv) section 271 (sexual assault),\n(xlv) section 272 (sexual assault with a weapon, threats to a third party or causing bodily harm),\n(xlvi) section 273 (aggravated sexual assault),\n(xlvi.1) section 273.3 (removal of child from Canada),\n(xlvii) section 279 (kidnapping),\n(xlvii.1) section 279.01 (trafficking in persons),\n(xlvii.11) section 279.011 (trafficking of a person under the age of eighteen years),\n(xlvii.2) section 279.02 (material benefit),\n(xlvii.3) section 279.03 (withholding or destroying documents),\n(xlviii) section 279.1 (hostage taking),\n(xlix) section 280 (abduction of person under sixteen),\n(l) section 281 (abduction of person under fourteen),\n(li) section 282 (abduction in contravention of custody order or parenting order),\n(lii) section 283 (abduction),\n(lii.1) 286.1 (obtaining sexual services for consideration),\n(lii.2) 286.2 (material benefit from sexual services),\n(lii.3) 286.3 (procuring),\n(lii.4) 286.4 (advertising sexual services),\n(liii) section 318 (advocating genocide),\n(liii.1) section 320.102 (conversion therapy),\n(liv) section 327 (possession of device to obtain telecommunication facility or service),\n(liv.1) subsection 333.1(1) (motor vehicle theft),\n(liv.2) subsection 333.1(3) (motor vehicle theft when violence used, threatened or attempted),\n(liv.3) subsection 333.1(4) (motor vehicle theft for criminal organization),\n(lv) section 334 (theft),\n(lvi) section 342 (theft, forgery, etc., of credit card),\n(lvi.1) section 342.01 (instruments for copying credit card data or forging or falsifying credit cards),\n(lvii) section 342.1 (unauthorized use of computer),\n(lviii) section 342.2 (possession of device to obtain unauthorized use of computer system or to commit mischief),\n(lix) section 344 (robbery),\n(lx) section 346 (extortion),\n(lxi) section 347 (criminal interest rate),\n(lxii) section 348 (breaking and entering),\n(lxii.1) section 353.1 (tampering with vehicle identification number),\n(lxiii) section 354 (possession of property obtained by crime),\n(lxiii.1) section 355.2 (trafficking in property obtained by crime),\n(lxiii.2) section 355.4 (possession of property obtained by crime — trafficking),\n(lxiv) section 356 (theft from mail),\n(lxv) section 367 (forgery),\n(lxvi) section 368 (use, trafficking or possession of forged document),\n(lxvi.1) section 368.1 (forgery instruments),\n(lxvii) section 372 (false information),\n(lxviii) section 380 (fraud),\n(lxix) section 381 (using mails to defraud),\n(lxx) section 382 (fraudulent manipulation of stock exchange transactions),\n(lxx.01) section 391 (trade secret),\n(lxx.1) subsection 402.2(1) (identity theft),\n(lxx.2) subsection 402.2(2) (trafficking in identity information),\n(lxx.3) section 403 (identity fraud),\n(lxxi) section 423.1 (intimidation of justice system participant or journalist),\n(lxxi.1) section 423.2 (intimidation — health services),\n(lxxii) section 424 (threat to commit offences against internationally protected person),\n(lxxii.1) section 424.1 (threat against United Nations or associated personnel),\n(lxxiii) section 426 (secret commissions),\n(lxxiv) section 430 (mischief),\n(lxxv) section 431 (attack on premises, residence or transport of internationally protected person),\n(lxxv.1) section 431.1 (attack on premises, accommodation or transport of United Nations or associated personnel),\n(lxxv.2) subsection 431.2(2) (explosive or other lethal device),\n(lxxvi) section 433 (arson),\n(lxxvii) section 434 (arson),\n(lxxviii) section 434.1 (arson),\n(lxxix) section 435 (arson for fraudulent purpose),\n(lxxx) section 449 (making counterfeit money),\n(lxxxi) section 450 (possession, etc., of counterfeit money),\n(lxxxii) section 452 (uttering, etc., counterfeit money),\n(lxxxiii) subsection 462.31(1) (laundering proceeds of crime),\n(lxxxiii.1) subsection 462.31(2.1) (laundering proceeds of crime for criminal organization),\n(lxxxiv) subsection 462.33(11) (acting in contravention of restraint order),\n(lxxxv) section 467.11 (participation in criminal organization),\n(lxxxv.1) section 467.111 (recruitment of members — criminal organization),\n(lxxxvi) section 467.12 (commission of offence for criminal organization), or\n(lxxxvii) section 467.13 (instructing commission of offence for criminal organization),\n(b) section 198 (fraudulent bankruptcy) of the Bankruptcy and Insolvency Act,\n(b.1) any of the following provisions of the Biological and Toxin Weapons Convention Implementation Act, namely,\n(i) section 6 (production, etc., of biological agents and means of delivery), or\n(ii) section 7 (unauthorized production, etc., of biological agents),\n(b.2) any of the following provisions of the Cannabis Act, namely,\n(i) section 9 (distribution and possession for purpose of distributing),\n(ii) section 10 (selling and possession for purpose of selling),\n(iii) section 11 (importing and exporting and possession for purpose of exporting),\n(iv) section 12 (production),\n(v) section 13 (possession, etc., for use in production or distribution of illicit cannabis), or\n(vi) section 14 (use of young person),\n(c) any of the following provisions of the Competition Act, namely,\n(i) section 45 (conspiracies, agreements or arrangements between competitors),\n(ii) section 47 (bid-rigging), or\n(iii) subsection 52.1(3) (deceptive telemarketing),\n(d) any of the following provisions of the Controlled Drugs and Substances Act, namely,\n(i) section 5 (trafficking),\n(ii) section 6 (importing and exporting),\n(iii) section 7 (production), or\n(iv) section 7.1 (possession, sale, etc., for use in production or trafficking),\n(d.1) section 42 (offences related to infringement of copyright) of the Copyright Act,\n(e) section 3 (bribing a foreign public official) of the Corruption of Foreign Public Officials Act,\n(e.1) the Crimes Against Humanity and War Crimes Act,\n(f) either of the following provisions of the Customs Act, namely,\n(i) section 153 (false statements), or\n(ii) section 159 (smuggling),\n(g) any of the following provisions of the Excise Act, 2001, namely,\n(i) section 214 (unlawful production, sale, etc., of tobacco, alcohol, cannabis or vaping products),\n(ii) section 216 (unlawful possession of tobacco product),\n(iii) section 218 (unlawful possession, sale, etc., of alcohol),\n(iii.1) section 218.1 (unlawful possession, sale, etc., of unstamped cannabis),\n(iii.2) section 218.2 (unlawful possession, sale, etc., of unstamped vaping products),\n(iv) section 219 (falsifying or destroying records),\n(v) section 230 (possession of property obtained by excise offences), or\n(vi) section 231 (laundering proceeds of excise offences),\n(h) any of the following provisions of the Export and Import Permits Act, namely,\n(i) section 13 (export or attempt to export),\n(ii) section 14 (import or attempt to import),\n(ii.1) section 14.2 (broker or attempt to broker),\n(iii) section 15 (diversion, etc.),\n(iv) section 16 (no transfer of permits),\n(v) section 17 (false information), or\n(vi) section 18 (aiding and abetting),\n(i) any of the following provisions of the Immigration and Refugee Protection Act, namely,\n(i) section 117 (organizing entry into Canada),\n(ii) section 118 (trafficking in persons),\n(iii) section 119 (disembarking persons at sea),\n(iv) section 122 (offences related to documents),\n(v) section 126 (counselling misrepresentation), or\n(vi) section 129 (offences relating to officers),\n(j) any offence under the Foreign Interference and Security of Information Act, or\n(k) section 51.01 (offences related to goods, labels, packaging or services) of the Trademarks Act,\nand includes any other offence that there are reasonable grounds to believe is a criminal organization offence or any other offence that there are reasonable grounds to believe is an offence described in paragraph (b) or (c) of the definition terrorism offence in section 2; (infraction)\npolice officer means any officer, constable or other person employed for the preservation and maintenance of the public peace; (policier)\nprivate communication means any oral communication, or any telecommunication, that is made by an originator who is in Canada or is intended by the originator to be received by a person who is in Canada and that is made under circumstances in which it is reasonable for the originator to expect that it will not be intercepted by any person other than the person intended by the originator to receive it, and includes any radio-based telephone communication that is treated electronically or otherwise for the purpose of preventing intelligible reception by any person other than the person intended by the originator to receive it; (communication privée)\npublic switched telephone network means a telecommunication facility the primary purpose of which is to provide a land line-based telephone service to the public for compensation; (réseau téléphonique public commuté)\nradio-based telephone communication means any radiocommunication within the meaning of the Radiocommunication Act that is made over apparatus that is used primarily for connection to a public switched telephone network; (communication radiotéléphonique)\nsell includes offer for sale, expose for sale, have in possession for sale or distribute or advertise for sale; (vendre)\nsolicitor means, in the Province of Quebec, an advocate or a notary and, in any other province, a barrister or solicitor. (avocat)",
+    "history": "R.S., 1985, c. C-46, s. 183; R.S., 1985, c. 27 (1st Supp.), ss. 7, 23, c. 1 (2nd Supp.), s. 213, c. 1 (4th Supp.), s. 13, c. 29 (4th Supp.), s. 17, c. 42 (4th Supp.), s. 1; 1991, c. 28, s. 12; 1992, c. 27, s. 90; 1993, c. 7, s. 5, c. 25, s. 94, c. 40, s. 1, c. 46, s. 4; 1995, c. 39, s. 140; 1996, c. 19, s. 66; 1997, c. 18, s. 7, c. 23, s. 3; 1998, c. 34, s. 8; 1999, c. 2, s. 47, c. 5, s. 4; 2000, c. 24, s. 43; 2001, c. 32, s. 4, c. 41, ss. 5, 31, 133; 2002, c. 22, s. 409; 2004, c. 15, s. 108; 2005, c. 32, s. 10, c. 43, s. 1; 2008, c. 6, s. 15; 2009, c. 2, s. 442, c. 22, s. 4, c. 28, s. 3; 2010, c. 3, s. 1, c. 14, s. 2; 2012, c. 1, s. 24; 2013, c. 8, s. 2, c. 9, s. 14, c. 13, s. 7; 2014, c. 17, s. 2, c. 20, s. 366(E), c. 25, s. 11, c. 31, s. 7, c. 32, s. 59; 2015, c. 20, s. 19; 2017, c. 7, s. 56; 2018, c. 12, s. 114, c. 16, s. 210, c. 26, s. 23, c. 29, s. 15; 2019, c. 13, s. 150; 2019, c. 16, s. 122; 2019, c. 25, s. 63.1; 2020, c. 1, s. 36; 2021, c. 24, s. 3; 2021, c. 27, s. 1; 2022, c. 10, s. 81; 2022, c. 17, s. 5; 2023, c. 14, s. 2; 2023, c. 32, s. 13; 2024, c. 16, s. 57; 2024, c. 16, s. 62; 2024, c. 17, s. 368; 2024, c. 23, s. 5",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-183.html"
+  },
+  {
+    "id": "C-46-s183.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "183.1",
+    "marginal_note": "Consent to interception",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Definitions",
+    "text": "183.1 Where a private communication is originated by more than one person or is intended by the originator thereof to be received by more than one person, a consent to the interception thereof by any one of those persons is sufficient consent for the purposes of any provision of this Part.",
+    "history": "1993, c. 40, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 183.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-183.1.html"
+  },
+  {
+    "id": "C-46-s184",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184",
+    "marginal_note": "Interception",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184\n(1) Every person who, by means of any electro-magnetic, acoustic, mechanical or other device, knowingly intercepts a private communication is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Saving provision] Subsection (1) does not apply to\n(a) a person who has the consent to intercept, express or implied, of the originator of the private communication or of the person intended by the originator thereof to receive it;\n(b) a person who intercepts a private communication in accordance with an authorization or pursuant to section 184.4 or any person who in good faith aids in any way another person who the aiding person believes on reasonable grounds is acting with an authorization or pursuant to section 184.4;\n(c) a person engaged in providing a telephone, telegraph or other communication service to the public who intercepts a private communication,\n(i) if the interception is necessary for the purpose of providing the service,\n(ii) in the course of service observing or random monitoring necessary for the purpose of mechanical or service quality control checks, or\n(iii) if the interception is necessary to protect the person’s rights or property directly related to providing the service;\n(d) an officer or servant of Her Majesty in right of Canada who engages in radio frequency spectrum management, in respect of a private communication intercepted by that officer or servant for the purpose of identifying, isolating or preventing an unauthorized or interfering use of a frequency or of a transmission; or\n(e) a person, or any person acting on their behalf, in possession or control of a computer system, as defined in subsection 342.1(2), who intercepts a private communication originating from, directed to or transmitting through that computer system, if the interception is reasonably necessary for\n(i) managing the quality of service of the computer system as it relates to performance factors such as the responsiveness and capacity of the system as well as the integrity and availability of the system and data, or\n(ii) protecting the computer system against any act that would be an offence under subsection 342.1(1) or 430(1.1).\n(3) [Use or retention] A private communication intercepted by a person referred to in paragraph (2)(e) can be used or retained only if\n(a) it is essential to identify, isolate or prevent harm to the computer system; or\n(b) it is to be disclosed in circumstances referred to in subsection 193(2).",
+    "history": "R.S., 1985, c. C-46, s. 184; 1993, c. 40, s. 3; 2004, c. 12, s. 4; 2019, c. 25, s. 64",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.html"
+  },
+  {
+    "id": "C-46-s184.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184.1",
+    "marginal_note": "Interception to prevent bodily harm",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184.1\n(1) An agent of the state may intercept, by means of any electro-magnetic, acoustic, mechanical or other device, a private communication if\n(a) either the originator of the private communication or the person intended by the originator to receive it has consented to the interception;\n(b) the agent of the state believes on reasonable grounds that there is a risk of bodily harm to the person who consented to the interception; and\n(c) the purpose of the interception is to prevent the bodily harm.\n(2) [Admissibility of intercepted communication] The contents of a private communication that is obtained from an interception pursuant to subsection (1) are inadmissible as evidence except for the purposes of proceedings in which actual, attempted or threatened bodily harm is alleged, including proceedings in respect of an application for an authorization under this Part or in respect of a search warrant or a warrant for the arrest of any person.\n(3) [Destruction of recordings and transcripts] The agent of the state who intercepts a private communication pursuant to subsection (1) shall, as soon as is practicable in the circumstances, destroy any recording of the private communication that is obtained from an interception pursuant to subsection (1), any full or partial transcript of the recording and any notes made by that agent of the private communication if nothing in the private communication suggests that bodily harm, attempted bodily harm or threatened bodily harm has occurred or is likely to occur.\n(4) [Definition of agent of the state] For the purposes of this section, agent of the state means\n(a) a peace officer; and\n(b) a person acting under the authority of, or in cooperation with, a peace officer.",
+    "history": "1993, c. 40, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.1.html"
+  },
+  {
+    "id": "C-46-s184.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184.2",
+    "marginal_note": "Interception with consent",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184.2\n(1) A person may intercept, by means of any electro-magnetic, acoustic, mechanical or other device, a private communication where either the originator of the private communication or the person intended by the originator to receive it has consented to the interception and an authorization has been obtained pursuant to subsection (3).\n(2) [Application for authorization] An application for an authorization under this section shall be made by a peace officer, or a public officer who has been appointed or designated to administer or enforce any federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament, ex parte and in writing to a provincial court judge, a judge of a superior court of criminal jurisdiction or a judge as defined in section 552, and shall be accompanied by an affidavit, which may be sworn on the information and belief of that peace officer or public officer or of any other peace officer or public officer, deposing to the following matters:\n(a) that there are reasonable grounds to believe that an offence against this or any other Act of Parliament has been or will be committed;\n(b) the particulars of the offence;\n(c) the name of the person who has consented to the interception;\n(d) the period for which the authorization is requested; and\n(e) in the case of an application for an authorization where an authorization has previously been granted under this section or section 186, the particulars of the authorization.\n(3) [Judge to be satisfied] An authorization may be given under this section if the judge to whom the application is made is satisfied that\n(a) there are reasonable grounds to believe that an offence against this or any other Act of Parliament has been or will be committed;\n(b) either the originator of the private communication or the person intended by the originator to receive it has consented to the interception; and\n(c) there are reasonable grounds to believe that information concerning the offence referred to in paragraph (a) will be obtained through the interception sought.\n(4) [Content and limitation of authorization] An authorization given under this section shall\n(a) state the offence in respect of which private communications may be intercepted;\n(b) state the type of private communication that may be intercepted;\n(c) state the identity of the persons, if known, whose private communications are to be intercepted, generally describe the place at which private communications may be intercepted, if a general description of that place can be given, and generally describe the manner of interception that may be used;\n(d) contain the terms and conditions that the judge considers advisable in the public interest; and\n(e) be valid for the period, not exceeding sixty days, set out therein.\n(5) [Related warrant or order] A judge who gives an authorization under this section may, at the same time, issue a warrant or make an order under any of sections 487, 487.01, 487.014 to 487.018, 487.02, 492.1 and 492.2 if the judge is of the opinion that the requested warrant or order is related to the execution of the authorization.",
+    "history": "1993, c. 40, s. 4; 2014, c. 31, s. 8",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.2.html"
+  },
+  {
+    "id": "C-46-s184.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184.3",
+    "marginal_note": "Application — telecommunication producing writing",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184.3\n(1) A person who is permitted to make one of the following applications may submit their application by a means of telecommunication that produces a writing:\n(a) an application for an authorization under subsection 184.2(2), 185(1), 186(5.2) or 188(1);\n(b) an application for an extension under subsection 185(2), 196(2) or 196.1(2);\n(c) an application to renew an authorization under subsection 186(6).\n(2) [Sealing] A judge who receives an application submitted by a means of telecommunication that produces a writing shall, immediately on the determination of the application, cause it to be placed and sealed in the packet referred to in subsection 187(1).\n(3) [Application — telecommunication not producing writing] Despite anything in section 184.2 or 188, a person who is permitted to make an application for an authorization under subsection 184.2(2) or 188(1) may submit their application by a means of telecommunication that does not produce a writing if it would be impracticable in the circumstances to submit the application by a means of telecommunication that produces a writing.\n(4) [Statement of circumstances] An application submitted by a means of telecommunication that does not produce a writing shall include a statement of the circumstances that make it impracticable to submit the application by a means of telecommunication that produces a writing.\n(5) [Oath] Any oath required in connection with an application submitted by a means of telecommunication that does not produce a writing may be administered by a means of telecommunication.\n(6) [Recording and sealing] A judge who receives an application submitted by a means of telecommunication that does not produce a writing shall record the application verbatim, in writing or otherwise, and shall, immediately on the determination of the application, cause the writing or recording to be placed and sealed in the packet referred to in subsection 187(1), and a recording sealed in a packet shall be treated as if it were a document for the purposes of section 187.\n(7) [Limitation] If an application is submitted by a means of telecommunication that does not produce a writing, the judge shall not give the authorization unless he or she is satisfied that the application discloses reasonable grounds for dispensing with its submission by a means of telecommunication that produces a writing.\n(8) [Giving authorization, etc.] A judge who gives the authorization, extension or renewal may do so by a means of telecommunication, in which case\n(a) the judge shall complete and sign the document in question, noting on its face the time and date;\n(b) if the means of telecommunication produces a writing, the judge shall transmit a copy of the document to the applicant by that means;\n(c) if the means of telecommunication does not produce a writing, the applicant shall, as directed by the judge, transcribe the document, noting on its face the name of the judge as well as the time and date; and\n(d) the judge shall, immediately after the authorization, extension or renewal is given, cause the document to be placed and sealed in the packet referred to in subsection 187(1).",
+    "history": "1993, c. 40, s. 4; 2022, c. 17, s. 6",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.3.html"
+  },
+  {
+    "id": "C-46-s184.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184.4",
+    "marginal_note": "Immediate interception — imminent harm",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184.4 A police officer may intercept, by means of any electro-magnetic, acoustic, mechanical or other device, a private communication if the police officer has reasonable grounds to believe that\n(a) the urgency of the situation is such that an authorization could not, with reasonable diligence, be obtained under any other provision of this Part;\n(b) the interception is immediately necessary to prevent an offence that would cause serious harm to any person or to property; and\n(c) either the originator of the private communication or the person intended by the originator to receive it is the person who would commit the offence that is likely to cause the harm or is the victim, or intended victim, of the harm.",
+    "history": "1993, c. 40, s. 4; 2013, c. 8, s. 3",
+    "last_amended": "2013-03-27",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.4.html"
+  },
+  {
+    "id": "C-46-s184.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184.5",
+    "marginal_note": "Interception of radio-based telephone communications",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184.5\n(1) Every person who intercepts, by means of any electro-magnetic, acoustic, mechanical or other device, maliciously or for gain, a radio-based telephone communication, if the originator of the communication or the person intended by the originator of the communication to receive it is in Canada, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Other provisions to apply] Section 183.1, subsection 184(2) and sections 184.1 to 190 and 194 to 196 apply, with such modifications as the circumstances require, to interceptions of radio-based telephone communications referred to in subsection (1).",
+    "history": "1993, c. 40, s. 4; 2019, c. 25, s. 65",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.5.html"
+  },
+  {
+    "id": "C-46-s184.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "184.6",
+    "marginal_note": "One application for authorization sufficient",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "184.6 For greater certainty, an application for an authorization under this Part may be made with respect to both private communications and radio-based telephone communications at the same time.",
+    "history": "1993, c. 40, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 184.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-184.6.html"
+  },
+  {
+    "id": "C-46-s185",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "185",
+    "marginal_note": "Application for authorization",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "185\n(1) An application for an authorization to be given under section 186 shall be made ex parte and in writing to a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 and shall be signed by the Attorney General of the province in which the application is made or the Minister of Public Safety and Emergency Preparedness or an agent specially designated in writing for the purposes of this section by\n(a) the Minister personally or the Deputy Minister of Public Safety and Emergency Preparedness personally, if the offence under investigation is one in respect of which proceedings, if any, may be instituted at the instance of the Government of Canada and conducted by or on behalf of the Attorney General of Canada, or\n(b) the Attorney General of a province personally or the Deputy Attorney General of a province personally, in any other case,\nand shall be accompanied by an affidavit, which may be sworn on the information and belief of a peace officer or public officer deposing to the following matters:\n(c) the facts relied on to justify the belief that an authorization should be given together with particulars of the offence,\n(d) the type of private communication proposed to be intercepted,\n(e) the names, addresses and occupations, if known, of all persons, the interception of whose private communications there are reasonable grounds to believe may assist the investigation of the offence, a general description of the nature and location of the place, if known, at which private communications are proposed to be intercepted and a general description of the manner of interception proposed to be used,\n(f) the number of instances, if any, on which an application has been made under this section in relation to the offence and a person named in the affidavit pursuant to paragraph (e) and on which the application was withdrawn or no authorization was given, the date on which each application was made and the name of the judge to whom each application was made,\n(g) the period for which the authorization is requested, and\n(h) whether other investigative procedures have been tried and have failed or why it appears they are unlikely to succeed or that the urgency of the matter is such that it would be impractical to carry out the investigation of the offence using only other investigative procedures.\n(1.1) [Exception for criminal organizations and terrorist groups] Notwithstanding paragraph (1)(h), that paragraph does not apply where the application for an authorization is in relation to\n(a) an offence under section 52, 52.1, 52.2, 467.11, 467.111, 467.12 or 467.13;\n(b) an offence committed for the benefit of, at the direction of or in association with a criminal organization;\n(b.1) an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference and Security of Information Act; or\n(c) a terrorism offence.\n(2) [Extension of period for notification] An application for an authorization may be accompanied by an application, personally signed by the Attorney General of the province in which the application for the authorization is made or the Minister of Public Safety and Emergency Preparedness if the application for the authorization is made by him or on his behalf, to substitute for the period mentioned in subsection 196(1) such longer period not exceeding three years as is set out in the application.\n(3) [Where extension to be granted] Where an application for an authorization is accompanied by an application referred to in subsection (2), the judge to whom the applications are made shall first consider the application referred to in subsection (2) and where, on the basis of the affidavit in support of the application for the authorization and any other affidavit evidence submitted in support of the application referred to in subsection (2), the judge is of the opinion that the interests of justice warrant the granting of the application, he shall fix a period, not exceeding three years, in substitution for the period mentioned in subsection 196(1).\n(4) [If extension not granted] If the judge to whom an application for an authorization and an application referred to in subsection (2) are made refuses to fix a period in substitution for the period mentioned in subsection 196(1) or if the judge fixes a shorter period than the one set out in the application referred to in subsection (2), the person submitting the application for the authorization may withdraw that application and, if it is withdrawn, the judge shall not proceed to consider it or to give the authorization and shall destroy, or return to that person, both applications and all other material pertaining to them.",
+    "history": "R.S., 1985, c. C-46, s. 185; 1993, c. 40, s. 5; 1997, c. 18, s. 8, c. 23, s. 4; 2001, c. 32, s. 5, c. 41, ss. 6, 133; 2005, c. 10, ss. 22, 34; 2014, c. 17, s. 3; 2022, c. 17, s. 7; 2024, c. 16, s. 63",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-185.html"
+  },
+  {
+    "id": "C-46-s186",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "186",
+    "marginal_note": "Judge to be satisfied",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "186\n(1) An authorization under this section may be given if the judge to whom the application is made is satisfied\n(a) that it would be in the best interests of the administration of justice to do so; and\n(b) that other investigative procedures have been tried and have failed, other investigative procedures are unlikely to succeed or the urgency of the matter is such that it would be impractical to carry out the investigation of the offence using only other investigative procedures.\n(1.1) [Exception for criminal organizations and terrorism offences] Notwithstanding paragraph (1)(b), that paragraph does not apply where the judge is satisfied that the application for an authorization is in relation to\n(a) an offence under section 52, 52.1, 52.2, 467.11, 467.111, 467.12 or 467.13;\n(b) an offence committed for the benefit of, at the direction of or in association with a criminal organization;\n(b.1) an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference and Security of Information Act; or\n(c) a terrorism offence.\n(2) [Where authorization not to be given] No authorization may be given to intercept a private communication at the office or residence of a solicitor, or at any other place ordinarily used by a solicitor and by other solicitors for the purpose of consultation with clients, unless the judge to whom the application is made is satisfied that there are reasonable grounds to believe that the solicitor, any other solicitor practising with him, any person employed by him or any other such solicitor or a member of the solicitor’s household has been or is about to become a party to an offence.\n(3) [Terms and conditions] Where an authorization is given in relation to the interception of private communications at a place described in subsection (2), the judge by whom the authorization is given shall include therein such terms and conditions as he considers advisable to protect privileged communications between solicitors and clients.\n(4) [Content and limitation of authorization] An authorization shall\n(a) state the offence in respect of which private communications may be intercepted;\n(b) state the type of private communication that may be intercepted;\n(c) state the identity of the persons, if known, whose private communications are to be intercepted, generally describe the place at which private communications may be intercepted, if a general description of that place can be given, and generally describe the manner of interception that may be used;\n(d) contain such terms and conditions as the judge considers advisable in the public interest; and\n(e) be valid for the period, not exceeding sixty days, set out therein.\n(5) [Persons designated] The Minister of Public Safety and Emergency Preparedness or the Attorney General, as the case may be, may designate a person or persons who may intercept private communications under authorizations.\n(5.1) [Installation and removal of device] For greater certainty, an authorization that permits interception by means of an electro-magnetic, acoustic, mechanical or other device includes the authority to install, maintain or remove the device covertly.\n(5.2) [Removal after expiry of authorization] On an ex parte application, in writing, supported by affidavit, the judge who gave an authorization referred to in subsection (5.1) or any other judge having jurisdiction to give such an authorization may give a further authorization for the covert removal of the electro-magnetic, acoustic, mechanical or other device after the expiry of the original authorization\n(a) under any terms or conditions that the judge considers advisable in the public interest; and\n(b) during any specified period of not more than sixty days.\n(6) [Renewal of authorization] Renewals of an authorization may be given by a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 on receipt by him or her of an ex parte application in writing signed by the Attorney General of the province in which the application is made or the Minister of Public Safety and Emergency Preparedness — or an agent specially designated in writing for the purposes of section 185 by the Minister or the Attorney General, as the case may be — accompanied by an affidavit of a peace officer or public officer deposing to the following matters:\n(a) the reason and period for which the renewal is required,\n(b) full particulars, together with times and dates, when interceptions, if any, were made or attempted under the authorization, and any information that has been obtained by any interception, and\n(c) the number of instances, if any, on which, to the knowledge and belief of the deponent, an application has been made under this subsection in relation to the same authorization and on which the application was withdrawn or no renewal was given, the date on which each application was made and the name of the judge to whom each application was made,\nand supported by such other information as the judge may require.\n(7) [Renewal] A renewal of an authorization may be given if the judge to whom the application is made is satisfied that any of the circumstances described in subsection (1) still obtain, but no renewal shall be for a period exceeding sixty days.\n(8) [Related warrant or order] A judge who gives an authorization under this section may, at the same time, issue a warrant or make an order under any of sections 487, 487.01, 487.014 to 487.018, 487.02, 492.1 and 492.2 if the judge is of the opinion that the requested warrant or order is related to the execution of the authorization.",
+    "history": "R.S., 1985, c. C-46, s. 186; 1993, c. 40, s. 6; 1997, c. 23, s. 5; 1999, c. 5, s. 5; 2001, c. 32, s. 6, c. 41, ss. 6.1, 133; 2005, c. 10, ss. 23, 34; 2014, c. 17, s. 4, c. 31, s. 9; 2024, c. 16, s. 64",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-186.html"
+  },
+  {
+    "id": "C-46-s186.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "186.1",
+    "marginal_note": "Time limitation in relation to criminal organizations and terrorism offences",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "186.1 Notwithstanding paragraphs 184.2(4)(e) and 186(4)(e) and subsection 186(7), an authorization or any renewal of an authorization may be valid for one or more periods specified in the authorization exceeding sixty days, each not exceeding one year, where the authorization is in relation to\n(a) an offence under section 52, 52.1, 52.2, 467.11, 467.111, 467.12 or 467.13;\n(b) an offence committed for the benefit of, at the direction of or in association with a criminal organization;\n(b.1) an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference and Security of Information Act; or\n(c) a terrorism offence.",
+    "history": "1997, c. 23, s. 6; 2001, c. 32, s. 7, c. 41, ss. 7, 133; 2014, c. 17, s. 5; 2024, c. 16, s. 65",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 186.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-186.1.html"
+  },
+  {
+    "id": "C-46-s187",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "187",
+    "marginal_note": "Manner in which application to be kept secret",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "187\n(1) All documents relating to an application made pursuant to any provision of this Part are confidential and, subject to subsection (1.1), shall be placed in a packet and sealed by the judge to whom the application is made immediately on determination of the application, and that packet shall be kept in the custody of the court in a place to which the public has no access or in such other place as the judge may authorize and shall not be dealt with except in accordance with subsections (1.2) to (1.5).\n(1.1) [Exception] An authorization given under this Part need not be placed in the packet except if, under subsection 184.3(8), the original authorization is in the hands of the judge, in which case that judge must place it in the packet and the copy remains with the applicant.\n(1.2) [Opening for further applications] The sealed packet may be opened and its contents removed for the purpose of dealing with an application for a further authorization or with an application for renewal of an authorization.\n(1.3) [Opening on order of judge] A provincial court judge, a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 may order that the sealed packet be opened and its contents removed for the purpose of copying and examining the documents contained in the packet.\n(1.4) [Opening on order of trial judge] A judge or provincial court judge before whom a trial is to be held and who has jurisdiction in the province in which an authorization was given may order that the sealed packet be opened and its contents removed for the purpose of copying and examining the documents contained in the packet if\n(a) any matter relevant to the authorization or any evidence obtained pursuant to the authorization is in issue in the trial; and\n(b) the accused applies for such an order for the purpose of consulting the documents to prepare for trial.\n(1.5) [Order for destruction of documents] Where a sealed packet is opened, its contents shall not be destroyed except pursuant to an order of a judge of the same court as the judge who gave the authorization.\n(2) [Order of judge] An order under subsection (1.2), (1.3), (1.4) or (1.5) made with respect to documents relating to an application made pursuant to section 185 or subsection 186(6) or 196(2) may only be made after the Attorney General or the Minister of Public Safety and Emergency Preparedness by whom or on whose authority the application for the authorization to which the order relates was made has been given an opportunity to be heard.\n(3) [Order of judge] An order under subsection (1.2), (1.3), (1.4) or (1.5) made with respect to documents relating to an application made under subsection 184.2(2) may only be made after the Attorney General has been given an opportunity to be heard.\n(4) [Editing of copies] Where a prosecution has been commenced and an accused applies for an order for the copying and examination of documents pursuant to subsection (1.3) or (1.4), the judge shall not, notwithstanding those subsections, provide any copy of any document to the accused until the prosecutor has deleted any part of the copy of the document that the prosecutor believes would be prejudicial to the public interest, including any part that the prosecutor believes could\n(a) compromise the identity of any confidential informant;\n(b) compromise the nature and extent of ongoing investigations;\n(c) endanger persons engaged in particular intelligence-gathering techniques and thereby prejudice future investigations in which similar techniques would be used; or\n(d) prejudice the interests of innocent persons.\n(5) [Accused to be provided with copies] After the prosecutor has deleted the parts of the copy of the document to be given to the accused under subsection (4), the accused shall be provided with an edited copy of the document.\n(6) [Original documents to be returned] After the accused has received an edited copy of a document, the prosecutor shall keep a copy of the original document, and an edited copy of the document and the original document shall be returned to the packet and the packet resealed.\n(7) [Deleted parts] An accused to whom an edited copy of a document has been provided pursuant to subsection (5) may request that the judge before whom the trial is to be held order that any part of the document deleted by the prosecutor be made available to the accused, and the judge shall order that a copy of any part that, in the opinion of the judge, is required in order for the accused to make full answer and defence and for which the provision of a judicial summary would not be sufficient, be made available to the accused.\n(8) [Documents to be kept secret — related warrant or order] The rules provided for in this section apply to all documents relating to a request for a related warrant or order referred to in subsection 184.2(5), 186(8) or 188(6) with any necessary modifications.",
+    "history": "R.S., 1985, c. C-46, s. 187; R.S., 1985, c. 27 (1st Supp.), s. 24; 1993, c. 40, s. 7; 2005, c. 10, s. 24; 2014, c. 31, s. 10; 2022, c. 17, s. 8",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-187.html"
+  },
+  {
+    "id": "C-46-s188",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "188",
+    "marginal_note": "Applications to specially appointed judges",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "188\n(1) Notwithstanding section 185, an application made under that section for an authorization may be made ex parte to a judge of a superior court of criminal jurisdiction, or a judge as defined in section 552, designated from time to time by the Chief Justice, by a peace officer specially designated in writing, by name or otherwise, for the purposes of this section by\n(a) the Minister of Public Safety and Emergency Preparedness, if the offence is one in respect of which proceedings, if any, may be instituted by the Government of Canada and conducted by or on behalf of the Attorney General of Canada, or\n(b) the Attorney General of a province, in respect of any other offence in the province,\nif the urgency of the situation requires interception of private communications to commence before an authorization could, with reasonable diligence, be obtained under section 186.\n(2) [Authorizations in emergency] Where the judge to whom an application is made pursuant to subsection (1) is satisfied that the urgency of the situation requires that interception of private communications commence before an authorization could, with reasonable diligence, be obtained under section 186, he may, on such terms and conditions, if any, as he considers advisable, give an authorization in writing for a period of up to thirty-six hours.\n(3) [Repealed, 1993, c. 40, s. 8]\n(4) [Definition of Chief Justice] In this section, Chief Justice means\n(a) in the Province of Ontario, the Chief Justice of the Ontario Court;\n(b) in the Province of Quebec, the Chief Justice of the Superior Court;\n(c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, and in the Yukon and the Northwest Territories, the Chief Justice of the Supreme Court;\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Chief Justice of the Court of Queen’s Bench;\n(e) in the Province of Newfoundland and Labrador, the Chief Justice of the Supreme Court, Trial Division; and\n(f) in Nunavut, the Chief Justice of the Nunavut Court of Justice.\n(5) [Inadmissibility of evidence] The trial judge may deem inadmissible the evidence obtained by means of an interception of a private communication pursuant to a subsequent authorization given under this section, where he finds that the application for the subsequent authorization was based on the same facts, and involved the interception of the private communications of the same person or persons, or related to the same offence, on which the application for the original authorization was based.\n(6) [Related warrant or order] A judge who gives an authorization under this section may, at the same time, issue a warrant or make an order under any of sections 487, 487.01, 487.014 to 487.018, 487.02, 492.1 and 492.2 if the judge is of the opinion that the requested warrant or order is related to the execution of the authorization, that the urgency of the situation requires the warrant or the order and that it can be reasonably executed or complied with within 36 hours.",
+    "history": "R.S., 1985, c. C-46, s. 188; R.S., 1985, c. 27 (1st Supp.), ss. 25, 185(F), c. 27 (2nd Supp.), s. 10; 1990, c. 17, s. 10; 1992, c. 1, s. 58, c. 51, s. 35; 1993, c. 40, s. 8; 1999, c. 3, s. 28; 2002, c. 7, s. 140; 2005, c. 10, s. 34; 2014, c. 31, s. 11; 2015, c. 3, s. 47; 2017, c. 33, s. 255",
+    "last_amended": "2018-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-188.html"
+  },
+  {
+    "id": "C-46-s188.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "188.1",
+    "marginal_note": "Execution in Canada",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "188.1 An authorization given under section 184.2, 186 or 188 may be executed at any place in Canada. Any peace officer who executes the authorization must have authority to act as a peace officer in the place where it is executed.",
+    "history": "1993, c. 40, s. 9; 2019, c. 25, s. 66; 2022, c. 17, s. 9",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 188.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-188.1.html"
+  },
+  {
+    "id": "C-46-s188.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "188.2",
+    "marginal_note": "No civil or criminal liability",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "188.2 No person who acts in accordance with an authorization or under section 184.1 or 184.4 or who aids, in good faith, a person who he or she believes on reasonable grounds is acting in accordance with an authorization or under one of those sections incurs any criminal or civil liability for anything reasonably done further to the authorization or to that section.",
+    "history": "1993, c. 40, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 188.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-188.2.html"
+  },
+  {
+    "id": "C-46-s189",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "189",
+    "marginal_note": "",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "189\n(1) to (4) [Repealed, 1993, c. 40, s. 10]\n(5) [Notice of intention to produce evidence] The contents of a private communication that is obtained from an interception of the private communication pursuant to any provision of, or pursuant to an authorization given under, this Part shall not be received in evidence unless the party intending to adduce it has given to the accused reasonable notice of the intention together with\n(a) a transcript of the private communication, where it will be adduced in the form of a recording, or a statement setting out full particulars of the private communication, where evidence of the private communication will be given viva voce; and\n(b) a statement respecting the time, place and date of the private communication and the parties thereto, if known.\n(6) [Privileged evidence] Any information obtained by an interception that, but for the interception, would have been privileged remains privileged and inadmissible as evidence without the consent of the person enjoying the privilege.",
+    "history": "R.S., 1985, c. C-46, s. 189; 1993, c. 40, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-189.html"
+  },
+  {
+    "id": "C-46-s190",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "190",
+    "marginal_note": "Further particulars",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "190 Where an accused has been given notice pursuant to subsection 189(5), any judge of the court in which the trial of the accused is being or is to be held may at any time order that further particulars be given of the private communication that is intended to be adduced in evidence.",
+    "history": "1973-74, c. 50, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-190.html"
+  },
+  {
+    "id": "C-46-s191",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "191",
+    "marginal_note": "Possession, etc.",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "191\n(1) Every person who possesses, sells or purchases any electro-magnetic, acoustic, mechanical or other device or any component of it knowing that its design renders it primarily useful for surreptitious interception of private communications is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Exemptions] Subsection (1) does not apply to\n(a) a police officer in possession of a device or component described in subsection (1) in the course of his employment;\n(b) a person in possession of such a device or component for the purpose of using it in an interception made or to be made in accordance with an authorization;\n(b.1) a person in possession of such a device or component under the direction of a police officer in order to assist that officer in the course of his duties as a police officer;\n(c) an officer or a servant of Her Majesty in right of Canada or a member of the Canadian Forces in possession of such a device or component in the course of his duties as such an officer, servant or member, as the case may be; and\n(d) any other person in possession of such a device or component under the authority of a licence issued by the Minister of Public Safety and Emergency Preparedness.\n(3) [Terms and conditions of licence] A licence issued for the purpose of paragraph (2)(d) may contain such terms and conditions relating to the possession, sale or purchase of a device or component described in subsection (1) as the Minister of Public Safety and Emergency Preparedness may prescribe.",
+    "history": "R.S., 1985, c. C-46, s. 191; R.S., 1985, c. 27 (1st Supp.), s. 26; 2005, c. 10, s. 34; 2013, c. 8, s. 4; 2019, c. 25, s. 67",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-191.html"
+  },
+  {
+    "id": "C-46-s192",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "192",
+    "marginal_note": "Forfeiture",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "192\n(1) Where a person is convicted of an offence under section 184 or 191, any electro-magnetic, acoustic, mechanical or other device by means of which the offence was committed or the possession of which constituted the offence, on the conviction, in addition to any punishment that is imposed, may be ordered forfeited to Her Majesty whereupon it may be disposed of as the Attorney General directs.\n(2) [Limitation] No order for forfeiture shall be made under subsection (1) in respect of telephone, telegraph or other communication facilities or equipment owned by a person engaged in providing telephone, telegraph or other communication service to the public or forming part of the telephone, telegraph or other communication service or system of that person by means of which an offence under section 184 has been committed if that person was not a party to the offence.",
+    "history": "1973-74, c. 50, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-192.html"
+  },
+  {
+    "id": "C-46-s193",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "193",
+    "marginal_note": "Disclosure of information",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "193\n(1) If a private communication has been intercepted by means of an electro-magnetic, acoustic, mechanical or other device without the consent, express or implied, of the originator of that communication or of the person intended by the originator to receive it, every person commits an offence who, without the express consent of the originator of that communication or of the person intended to receive it, knowingly\n(a) uses or discloses the private communication or any part of it or the substance, meaning or purpose of it or of any part of it, or\n(b) discloses the existence of the private communication.\n(1.1) [Punishment] Every person who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Exemptions] Subsection (1) does not apply to a person who discloses a private communication or any part thereof or the substance, meaning or purport thereof or of any part thereof or who discloses the existence of a private communication\n(a) in the course of or for the purpose of giving evidence in any civil or criminal proceedings or in any other proceedings in which the person may be required to give evidence on oath;\n(b) in the course of or for the purpose of any criminal investigation if the private communication was lawfully intercepted;\n(c) in giving notice under section 189 or furnishing further particulars pursuant to an order under section 190;\n(d) in the course of the operation of\n(i) a telephone, telegraph or other communication service to the public,\n(ii) a department or an agency of the Government of Canada, or\n(iii) services relating to the management or protection of a computer system, as defined in subsection 342.1(2),\nif the disclosure is necessarily incidental to an interception described in paragraph 184(2)(c), (d) or (e);\n(e) where disclosure is made to a peace officer or prosecutor in Canada or to a person or authority with responsibility in a foreign state for the investigation or prosecution of offences and is intended to be in the interests of the administration of justice in Canada or elsewhere; or\n(f) where the disclosure is made to the Director of the Canadian Security Intelligence Service or to an employee of the Service for the purpose of enabling the Service to perform its duties and functions under section 12 of the Canadian Security Intelligence Service Act.\n(3) [Publishing of prior lawful disclosure] Subsection (1) does not apply to a person who discloses a private communication or any part thereof or the substance, meaning or purport thereof or of any part thereof or who discloses the existence of a private communication where that which is disclosed by him was, prior to the disclosure, lawfully disclosed in the course of or for the purpose of giving evidence in proceedings referred to in paragraph (2)(a).",
+    "history": "R.S., 1985, c. C-46, s. 193; R.S., 1985, c. 30 (4th Supp.), s. 45; 1993, c. 40, s. 11; 2004, c. 12, s. 5; 2019, c. 25, s. 68",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-193.html"
+  },
+  {
+    "id": "C-46-s193.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "193.1",
+    "marginal_note": "Disclosure of information received from interception of radio-based telephone communications",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "193.1\n(1) Every person who knowingly uses or discloses a radio-based telephone communication or who knowingly discloses the existence of such a communication is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction, if\n(a) the originator of the communication or the person intended by the originator of the communication to receive it was in Canada when the communication was made;\n(b) the communication was intercepted by means of an electromagnetic, acoustic, mechanical or other device without the consent, express or implied, of the originator of the communication or of the person intended by the originator to receive the communication; and\n(c) the person does not have the express or implied consent of the originator of the communication or of the person intended by the originator to receive the communication.\n(2) [Other provisions to apply] Subsections 193(2) and (3) apply, with such modifications as the circumstances require, to disclosures of radio-based telephone communications.",
+    "history": "1993, c. 40, s. 12; 2019, c. 25, s. 69",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 193.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-193.1.html"
+  },
+  {
+    "id": "C-46-s194",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "194",
+    "marginal_note": "Damages",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "194\n(1) Subject to subsection (2), a court that convicts an accused of an offence under section 184, 184.5, 193 or 193.1 may, on the application of a person aggrieved, at the time sentence is imposed, order the accused to pay to that person an amount not exceeding five thousand dollars as punitive damages.\n(2) [No damages where civil proceedings commenced] No amount shall be ordered to be paid under subsection (1) to a person who has commenced an action under Part II of the Crown Liability Act.\n(3) [Judgment may be registered] Where an amount that is ordered to be paid under subsection (1) is not paid forthwith, the applicant may, by filing the order, enter as a judgment, in the superior court of the province in which the trial was held, the amount ordered to be paid, and that judgment is enforceable against the accused in the same manner as if it were a judgment rendered against the accused in that court in civil proceedings.\n(4) [Moneys in possession of accused may be taken] All or any part of an amount that is ordered to be paid under subsection (1) may be taken out of moneys found in the possession of the accused at the time of his arrest, except where there is a dispute respecting ownership of or right of possession to those moneys by claimants other than the accused.",
+    "history": "R.S., 1985, c. C-46, s. 194; 1993, c. 40, s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-194.html"
+  },
+  {
+    "id": "C-46-s195",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "195",
+    "marginal_note": "Annual report",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "195\n(1) The Minister of Public Safety and Emergency Preparedness shall, as soon as possible after the end of each year, prepare a report relating to\n(a) authorizations for which that Minister and agents specially designated in writing by that Minister for the purposes of section 185 applied and the interceptions made under those authorizations in the immediately preceding year;\n(b) authorizations given under section 188 for which peace officers specially designated by that Minister for the purposes of that section applied and the interceptions made under those authorizations in the immediately preceding year; and\n(c) interceptions made under section 184.4 in the immediately preceding year if the interceptions relate to an offence for which proceedings may be commenced by the Attorney General of Canada.\n(2) [Information respecting authorizations — sections 185 and 188] The report shall, in relation to the authorizations and interceptions referred to in paragraphs (1)(a) and (b), set out\n(a) the number of applications made for authorizations;\n(b) the number of applications made for renewal of authorizations;\n(c) the number of applications referred to in paragraphs (a) and (b) that were granted, the number of those applications that were refused and the number of applications referred to in paragraph (a) that were granted subject to terms and conditions;\n(d) the number of persons identified in an authorization against whom proceedings were commenced at the instance of the Attorney General of Canada in respect of\n(i) an offence specified in the authorization,\n(ii) an offence other than an offence specified in the authorization but in respect of which an authorization may be given, and\n(iii) an offence in respect of which an authorization may not be given;\n(e) the number of persons not identified in an authorization against whom proceedings were commenced at the instance of the Attorney General of Canada in respect of\n(i) an offence specified in such an authorization,\n(ii) an offence other than an offence specified in such an authorization but in respect of which an authorization may be given, and\n(iii) an offence other than an offence specified in such an authorization and for which no such authorization may be given,\nand whose commission or alleged commission of the offence became known to a peace officer as a result of an interception of a private communication under an authorization;\n(f) the average period for which authorizations were given and for which renewals thereof were granted;\n(g) the number of authorizations that, by virtue of one or more renewals thereof, were valid for more than sixty days, for more than one hundred and twenty days, for more than one hundred and eighty days and for more than two hundred and forty days;\n(h) the number of notifications given pursuant to section 196;\n(i) the offences in respect of which authorizations were given, specifying the number of authorizations given in respect of each of those offences;\n(j) a description of all classes of places specified in authorizations and the number of authorizations in which each of those classes of places was specified;\n(k) a general description of the methods of interception involved in each interception under an authorization;\n(l) the number of persons arrested whose identity became known to a peace officer as a result of an interception under an authorization;\n(m) the number of criminal proceedings commenced at the instance of the Attorney General of Canada in which private communications obtained by interception under an authorization were adduced in evidence and the number of those proceedings that resulted in a conviction; and\n(n) the number of criminal investigations in which information obtained as a result of the interception of a private communication under an authorization was used although the private communication was not adduced in evidence in criminal proceedings commenced at the instance of the Attorney General of Canada as a result of the investigations.\n(2.1) [Information respecting interceptions — section 184.4] The report shall, in relation to the interceptions referred to in paragraph (1)(c), set out\n(a) the number of interceptions made;\n(b) the number of parties to each intercepted private communication against whom proceedings were commenced in respect of the offence that the police officer sought to prevent in intercepting the private communication or in respect of any other offence that was detected as a result of the interception;\n(c) the number of persons who were not parties to an intercepted private communication but whose commission or alleged commission of an offence became known to a police officer as a result of the interception of a private communication, and against whom proceedings were commenced in respect of the offence that the police officer sought to prevent in intercepting the private communication or in respect of any other offence that was detected as a result of the interception;\n(d) the number of notifications given under section 196.1;\n(e) the offences in respect of which interceptions were made and any other offences for which proceedings were commenced as a result of an interception, as well as the number of interceptions made with respect to each offence;\n(f) a general description of the methods of interception used for each interception;\n(g) the number of persons arrested whose identity became known to a police officer as a result of an interception;\n(h) the number of criminal proceedings commenced in which private communications obtained by interception were adduced in evidence and the number of those proceedings that resulted in a conviction;\n(i) the number of criminal investigations in which information obtained as a result of the interception of a private communication was used even though the private communication was not adduced in evidence in criminal proceedings commenced as a result of the investigations; and\n(j) the duration of each interception and the aggregate duration of all the interceptions related to the investigation of the offence that the police officer sought to prevent in intercepting the private communication.\n(3) [Other information] The report shall, in addition to the information referred to in subsections (2) and (2.1), set out\n(a) the number of prosecutions commenced against officers or servants of Her Majesty in right of Canada or members of the Canadian Forces for offences under section 184 or 193; and\n(b) a general assessment of the importance of interception of private communications for the investigation, detection, prevention and prosecution of offences in Canada.\n(4) [Report to be laid before Parliament] The Minister of Public Safety and Emergency Preparedness shall cause a copy of each report prepared by him under subsection (1) to be laid before Parliament forthwith on completion thereof, or if Parliament is not then sitting, on any of the first fifteen days next thereafter that Parliament is sitting.\n(5) [Report by Attorneys General] The Attorney General of each province shall, as soon as possible after the end of each year, prepare and publish or otherwise make available to the public a report relating to\n(a) authorizations for which the Attorney General and agents specially designated in writing by the Attorney General for the purposes of section 185 applied and to the interceptions made under those authorizations in the immediately preceding year;\n(b) authorizations given under section 188 for which peace officers specially designated by the Attorney General for the purposes of that section applied and to the interceptions made under those authorizations in the immediately preceding year; and\n(c) interceptions made under section 184.4 in the immediately preceding year, if the interceptions relate to an offence not referred to in paragraph (1)(c).\nThe report must set out, with any modifications that the circumstances require, the information described in subsections (2) to (3).",
+    "history": "R.S., 1985, c. C-46, s. 195; R.S., 1985, c. 27 (1st Supp.), s. 27; 2005, c. 10, s. 34; 2013, c. 8, s. 5; 2015, c. 20, s. 20",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-195.html"
+  },
+  {
+    "id": "C-46-s196",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "196",
+    "marginal_note": "Written notification to be given",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "196\n(1) The Attorney General of the province in which an application under subsection 185(1) was made or the Minister of Public Safety and Emergency Preparedness if the application was made by or on behalf of that Minister shall, within 90 days after the period for which the authorization was given or renewed or within such other period as is fixed pursuant to subsection 185(3) or subsection (3) of this section, notify in writing the person who was the object of the interception pursuant to the authorization and shall, in a manner prescribed by regulations made by the Governor in Council, certify to the court that gave the authorization that the person has been so notified.\n(2) [Extension of period for notification] The running of the 90 days referred to in subsection (1), or of any other period fixed pursuant to subsection 185(3) or subsection (3) of this section, is suspended until any application made by the Attorney General or the Minister to a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 for an extension or a subsequent extension of the period for which the authorization was given or renewed has been heard and disposed of.\n(3) [Where extension to be granted] Where the judge to whom an application referred to in subsection (2) is made, on the basis of an affidavit submitted in support of the application, is satisfied that\n(a) the investigation of the offence to which the authorization relates, or\n(b) a subsequent investigation of an offence listed in section 183 commenced as a result of information obtained from the investigation referred to in paragraph (a),\nis continuing and is of the opinion that the interests of justice warrant the granting of the application, the judge shall grant an extension, or a subsequent extension, of the period, each extension not to exceed three years.\n(4) [Application to be accompanied by affidavit] An application pursuant to subsection (2) shall be accompanied by an affidavit deposing to\n(a) the facts known or believed by the deponent and relied on to justify the belief that an extension should be granted; and\n(b) the number of instances, if any, on which an application has, to the knowledge or belief of the deponent, been made under that subsection in relation to the particular authorization and on which the application was withdrawn or the application was not granted, the date on which each application was made and the judge to whom each application was made.\n(5) [Exception for criminal organizations and terrorist groups] Notwithstanding subsections (3) and 185(3), where the judge to whom an application referred to in subsection (2) or 185(2) is made, on the basis of an affidavit submitted in support of the application, is satisfied that the investigation is in relation to\n(a) an offence under section 52, 52.1, 52.2, 467.11, 467.111, 467.12 or 467.13,\n(b) an offence committed for the benefit of, at the direction of or in association with a criminal organization, or\n(c) a terrorism offence,\nand is of the opinion that the interests of justice warrant the granting of the application, the judge shall grant an extension, or a subsequent extension, of the period, but no extension may exceed three years.",
+    "history": "R.S., 1985, c. C-46, s. 196; R.S., 1985, c. 27 (1st Supp.), s. 28; 1993, c. 40, s. 14; 1997, c. 23, s. 7; 2001, c. 32, s. 8, c. 41, ss. 8, 133; 2005, c. 10, s. 25; 2014, c. 17, s. 6; 2024, c. 16, s. 66",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-196.html"
+  },
+  {
+    "id": "C-46-s196.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "196.1",
+    "marginal_note": "Written notice — interception in accordance with section 184.4",
+    "part": "PART VI - Invasion of Privacy",
+    "division": "",
+    "heading": "Interception of Communications",
+    "text": "196.1\n(1) Subject to subsections (3) and (5), the Attorney General of the province in which a police officer intercepts a private communication under section 184.4 or, if the interception relates to an offence for which proceedings may be commenced by the Attorney General of Canada, the Minister of Public Safety and Emergency Preparedness shall give notice in writing of the interception to any person who was the object of the interception within 90 days after the day on which it occurred.\n(2) [Extension of period for notification] The running of the 90-day period or of any extension granted under subsection (3) or (5) is suspended until any application made by the Attorney General of the province or the Minister to a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 for an extension or a subsequent extension of the period has been heard and disposed of.\n(3) [Where extension to be granted] The judge to whom an application under subsection (2) is made shall grant an extension or a subsequent extension of the 90-day period — each extension not to exceed three years — if the judge is of the opinion that the interests of justice warrant granting the application and is satisfied, on the basis of an affidavit submitted in support of the application, that one of the following investigations is continuing:\n(a) the investigation of the offence to which the interception relates; or\n(b) a subsequent investigation of an offence commenced as a result of information obtained from the investigation referred to in paragraph (a).\n(4) [Application to be accompanied by affidavit] An application shall be accompanied by an affidavit deposing to\n(a) the facts known or believed by the deponent and relied on to justify the belief that an extension should be granted; and\n(b) the number of instances, if any, on which an application has, to the knowledge or belief of the deponent, been made under subsection (2) in relation to the particular interception and on which the application was withdrawn or the application was not granted, the date on which each application was made and the judge to whom each application was made.\n(5) [Exception — criminal organization or terrorism offence] Despite subsection (3), the judge to whom an application under subsection (2) is made shall grant an extension or a subsequent extension of the 90-day period — each extension not to exceed three years — if the judge is of the opinion that the interests of justice warrant granting the application and is satisfied, on the basis of an affidavit submitted in support of the application, that the interception of the communication relates to an investigation of\n(a) an offence under section 52, 52.1, 52.2, 467.11, 467.12 or 467.13;\n(b) an offence committed for the benefit of, at the direction of or in association with a criminal organization;\n(b.1) an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference and Security of Information Act; or\n(c) a terrorism offence.",
+    "history": "2013, c. 8, s. 6; 2024, c. 16, s. 67",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 196.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-196.1.html"
+  },
+  {
+    "id": "C-46-s197",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "197",
+    "marginal_note": "Definitions",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "197\n(1) In this Part,\nbet means a bet that is placed on any contingency or event that is to take place in or out of Canada, and without restricting the generality of the foregoing, includes a bet that is placed on any contingency relating to a horse-race, fight, match or sporting event that is to take place in or out of Canada; (pari)\ncommon bawdy-house[Repealed, 2019, c. 25, s. 69.1]\ncommon betting house means a place that is opened, kept or used for the purpose of\n(a) enabling, encouraging or assisting persons who resort thereto to bet between themselves or with the keeper, or\n(b) enabling any person to receive, record, register, transmit or pay bets or to announce the results of betting; (maison de pari)\ncommon gaming house means a place that is\n(a) kept for gain to which persons resort for the purpose of playing games, or\n(b) kept or used for the purpose of playing games\n(i) in which a bank is kept by one or more but not all of the players,\n(ii) in which all or any portion of the bets on or proceeds from a game is paid, directly or indirectly, to the keeper of the place,\n(iii) in which, directly or indirectly, a fee is charged to or paid by the players for the privilege of playing or participating in a game or using gaming equipment, or\n(iv) in which the chances of winning are not equally favourable to all persons who play the game, including the person, if any, who conducts the game; (maison de jeu)\ndisorderly house means a common betting house or a common gaming house; (maison de désordre)\ngame means a game of chance or mixed chance and skill; (jeu)\ngaming equipment means anything that is or may be used for the purpose of playing games or for betting; (matériel de jeu)\nkeeper includes a person who\n(a) is an owner or occupier of a place,\n(b) assists or acts on behalf of an owner or occupier of a place,\n(c) appears to be, or to assist or act on behalf of an owner or occupier of a place,\n(d) has the care or management of a place, or\n(e) uses a place permanently or temporarily, with or without the consent of the owner or occupier thereof; (tenancier)\nplace includes any place, whether or not\n(a) it is covered or enclosed,\n(b) it is used permanently or temporarily, or\n(c) any person has an exclusive right of user with respect to it; (local ou endroit)\nprostitute[Repealed, 2014, c. 25, s. 12]\npublic place includes any place to which the public have access as of right or by invitation, express or implied. (endroit public)\n(2) [Exception] A place is not a common gaming house within the meaning of paragraph (a) or subparagraph (b)(ii) or (iii) of the definition common gaming house in subsection (1) while it is occupied and used by an incorporated genuine social club or branch thereof, if\n(a) the whole or any portion of the bets on or proceeds from games played therein is not directly or indirectly paid to the keeper thereof; and\n(b) no fee is charged to persons for the right or privilege of participating in the games played therein other than under the authority of and in accordance with the terms of a licence issued by the Attorney General of the province in which the place is situated or by such other person or authority in the province as may be specified by the Attorney General thereof.\n(3) [Onus] The onus of proving that, by virtue of subsection (2), a place is not a common gaming house is on the accused.\n(4) [Effect when game partly played on premises] A place may be a common gaming house notwithstanding that\n(a) it is used for the purpose of playing part of a game and another part of the game is played elsewhere;\n(b) the stake that is played for is in some other place; or\n(c) it is used on only one occasion in the manner described in paragraph (b) of the definition common gaming house in subsection (1), if the keeper or any person acting on behalf of or in concert with the keeper has used another place on another occasion in the manner described in that paragraph.",
+    "history": "R.S., 1985, c. C-46, s. 197; R.S., 1985, c. 27 (1st Supp.), s. 29; 2014, c. 25, s. 12; 2019, c. 25, s. 69.1",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-197.html"
+  },
+  {
+    "id": "C-46-s198",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "198",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Presumptions",
+    "text": "198 [Repealed, 2018, c. 29, s. 16]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-198.html"
+  },
+  {
+    "id": "C-46-s199",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "199",
+    "marginal_note": "Warrant to search",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Search",
+    "text": "199\n(1) A justice who is satisfied by information on oath that there are reasonable grounds to believe that an offence under section 201, 202, 203, 206 or 207 is being committed at any place within the jurisdiction of the justice may issue a warrant authorizing a peace officer to enter and search the place by day or night and seize anything found in that place that may be evidence that an offence under section 201, 202, 203, 206 or 207, as the case may be, is being committed at that place, and to take into custody all persons who are found in or at that place and requiring those persons and things to be brought before that justice or before another justice having jurisdiction, to be dealt with according to law.\n(2) [Search without warrant, seizure and arrest] A peace officer may, whether or not he is acting under a warrant issued pursuant to this section, take into custody any person whom he finds keeping a common gaming house and any person whom he finds therein, and may seize anything that may be evidence that such an offence is being committed and shall bring those persons and things before a justice having jurisdiction, to be dealt with according to law.\n(3) [Disposal of property seized] Except where otherwise expressly provided by law, a court, judge, justice or provincial court judge before whom anything that is seized under this section is brought may declare that the thing is forfeited, in which case it shall be disposed of or dealt with as the Attorney General may direct if no person shows sufficient cause why it should not be forfeited.\n(4) [When declaration or direction may be made] No declaration or direction shall be made pursuant to subsection (3) in respect of anything seized under this section until\n(a) it is no longer required as evidence in any proceedings that are instituted pursuant to the seizure; or\n(b) the expiration of thirty days from the time of seizure where it is not required as evidence in any proceedings.\n(5) [Conversion into money] The Attorney General may, for the purpose of converting anything forfeited under this section into money, deal with it in all respects as if he were the owner thereof.\n(6) [Telephones exempt from seizure] Nothing in this section or in section 489 authorizes the seizure, forfeiture or destruction of telephone, telegraph or other communication facilities or equipment that may be evidence of or that may have been used in the commission of an offence under section 201, 202, 203, 206 or 207 and that is owned by a person engaged in providing telephone, telegraph or other communication service to the public or forming part of the telephone, telegraph or other communication service or system of that person.\n(7) [Exception] Subsection (6) does not apply to prohibit the seizure, for use as evidence, of any facility or equipment described in that subsection that is designed or adapted to record a communication.",
+    "history": "R.S., 1985, c. C-46, s. 199; R.S., 1985, c. 27 (1st Supp.), s. 203; 1994, c. 44, s. 10; 2019, c. 25, s. 69.2",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-199.html"
+  },
+  {
+    "id": "C-46-s200",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "200",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Obstruction",
+    "text": "200 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 30]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-200.html"
+  },
+  {
+    "id": "C-46-s201",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "201",
+    "marginal_note": "Keeping gaming or betting house",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "201\n(1) Every person who keeps a common gaming house or common betting house is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [Person found in or owner permitting use] Every one who\n(a) is found, without lawful excuse, in a common gaming house or common betting house, or\n(b) as owner, landlord, lessor, tenant, occupier or agent, knowingly permits a place to be let or used for the purposes of a common gaming house or common betting house,\nis guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 201; 2019, c. 25, s. 70",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-201.html"
+  },
+  {
+    "id": "C-46-s202",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "202",
+    "marginal_note": "Betting, pool-selling, book-making, etc.",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "202\n(1) Every one commits an offence who\n(a) uses or knowingly allows a place under his control to be used for the purpose of recording or registering bets or selling a pool;\n(b) imports, makes, buys, sells, rents, leases, hires or keeps, exhibits, employs or knowingly allows to be kept, exhibited or employed in any place under his control any device or apparatus for the purpose of recording or registering bets or selling a pool, or any machine or device for gambling or betting;\n(c) has under his control any money or other property relating to a transaction that is an offence under this section;\n(d) records or registers bets or sells a pool;\n(e) engages in book-making or pool-selling, or in the business or occupation of betting, or makes any agreement for the purchase or sale of betting or gaming privileges, or for the purchase or sale of information that is intended to assist in book-making, pool-selling or betting;\n(f) prints, provides or offers to print or provide information intended for use in connection with book-making, pool-selling or betting on any horse-race, fight, game or sport, whether or not it takes place in or outside Canada or has or has not taken place;\n(g) imports or brings into Canada any information or writing that is intended or is likely to promote or be of use in gambling, book-making, pool-selling or betting on a horse-race, fight, game or sport, and where this paragraph applies it is immaterial\n(i) whether the information is published before, during or after the race, fight game or sport, or\n(ii) whether the race, fight, game or sport takes place in Canada or elsewhere,\nbut this paragraph does not apply to a newspaper, magazine or other periodical published in good faith primarily for a purpose other than the publication of such information;\n(h) advertises, prints, publishes, exhibits, posts up, or otherwise gives notice of any offer, invitation or inducement to bet on, to guess or to foretell the result of a contest, or a result of or contingency relating to any contest;\n(i) wilfully and knowingly sends, transmits, delivers or receives any message that conveys any information relating to book-making, pool-selling, betting or wagering, or that is intended to assist in book-making, pool-selling, betting or wagering; or\n(j) aids or assists in any manner in anything that is an offence under this section.\n(2) [Punishment] Every one who commits an offence under this section is guilty of an indictable offence and liable\n(a) for a first offence, to imprisonment for not more than two years;\n(b) for a second offence, to imprisonment for not more than two years and not less than fourteen days; and\n(c) for each subsequent offence, to imprisonment for not more than two years and not less than three months.",
+    "history": "R.S., 1985, c. C-46, s. 202; 2008, c. 18, s. 5",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-202.html"
+  },
+  {
+    "id": "C-46-s203",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "203",
+    "marginal_note": "Placing bets on behalf of others",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "203 Every one who\n(a) places or offers or agrees to place a bet on behalf of another person for a consideration paid or to be paid by or on behalf of that other person,\n(b) engages in the business or practice of placing or agreeing to place bets on behalf of other persons, whether for a consideration or otherwise, or\n(c) holds himself out or allows himself to be held out as engaging in the business or practice of placing or agreeing to place bets on behalf of other persons, whether for a consideration or otherwise,\nis guilty of an indictable offence and liable\n(d) for a first offence, to imprisonment for not more than two years,\n(e) for a second offence, to imprisonment for not more than two years and not less than fourteen days, and\n(f) for each subsequent offence, to imprisonment for not more than two years and not less than three months.",
+    "history": "R.S., c. C-34, s. 187; 1974-75-76, c. 93, s. 11",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-203.html"
+  },
+  {
+    "id": "C-46-s204",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "204",
+    "marginal_note": "Exemption",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "204\n(1) Sections 201 and 202 do not apply to\n(a) any person or association by reason of his or their becoming the custodian or depository of any money, property or valuable thing staked, to be paid to\n(i) the winner of a lawful race, sport, game or exercise,\n(ii) the owner of a horse engaged in a lawful race, or\n(iii) the winner of any bets between not more than ten individuals;\n(b) a private bet between individuals not engaged in any way in the business of betting;\n(c) bets made or records of bets made through the agency of a pari-mutuel system on running, trotting or pacing horse-races if\n(i) the bets or records of bets are made on the race-course of an association in respect of races conducted at that race-course or another race-course in or out of Canada, and, in the case of a race conducted on a race-course situated outside Canada, the governing body that regulates the race has been certified as acceptable by the Minister of Agriculture and Agri-Food or a person designated by that Minister pursuant to subsection (8.1) and that Minister or person has permitted pari-mutuel betting in Canada on the race pursuant to that subsection, and\n(ii) the provisions of this section and the regulations are complied with.\n(1.1) [Exception] For greater certainty, a person may, in accordance with the regulations, do anything described in section 201 or 202, if the person does it for the purposes of legal pari-mutuel betting.\n(2) [Presumption] For the purposes of paragraph (1)(c), bets made, in accordance with the regulations, in a betting theatre referred to in paragraph (8)(e), or by any means of telecommunication to the race-course of an association or to such a betting theatre, are deemed to be made on the race-course of the association.\n(3) [Operation of pari-mutuel system] No person or association shall use a pari-mutuel system of betting in respect of a horse-race unless the system has been approved by and its operation is carried on under the supervision of an officer appointed by the Minister of Agriculture and Agri-Food.\n(4) [Supervision of pari-mutuel system] Every person or association operating a pari-mutuel system of betting in accordance with this section in respect of a horse-race, whether or not the person or association is conducting the race-meeting at which the race is run, shall pay to the Receiver General in respect of each individual pool of the race and each individual feature pool one-half of one per cent, or such greater fraction not exceeding one per cent as may be fixed by the Governor in Council, of the total amount of money that is bet through the agency of the pari-mutuel system of betting.\n(5) [Percentage that may be deducted and retained] Where any person or association becomes a custodian or depository of any money, bet or stakes under a pari-mutuel system in respect of a horse-race, that person or association shall not deduct or retain any amount from the total amount of money, bets or stakes unless it does so pursuant to subsection (6).\n(6) [Percentage that may be deducted and retained] An association operating a pari-mutuel system of betting in accordance with this section in respect of a horse-race, or any other association or person acting on its behalf, may deduct and retain from the total amount of money that is bet through the agency of the pari-mutuel system, in respect of each individual pool of each race or each individual feature pool, a percentage not exceeding the percentage prescribed by the regulations plus any odd cents over any multiple of five cents in the amount calculated in accordance with the regulations to be payable in respect of each dollar bet.\n(7) [Stopping of betting] Where an officer appointed by the Minister of Agriculture and Agri-Food is not satisfied that the provisions of this section and the regulations are being carried out in good faith by any person or association in relation to a race meeting, he may, at any time, order any betting in relation to the race meeting to be stopped for any period that he considers proper.\n(8) [Regulations] The Minister of Agriculture and Agri-Food may make regulations\n(a) prescribing the maximum number of races for each race-course on which a race meeting is conducted, in respect of which a pari-mutuel system of betting may be used for the race meeting or on any one calendar day during the race meeting, and the circumstances in which the Minister of Agriculture and Agri-Food or a person designated by him for that purpose may approve of the use of that system in respect of additional races on any race-course for a particular race meeting or on a particular day during the race meeting;\n(b) prohibiting any person or association from using a pari-mutuel system of betting for any race-course on which a race meeting is conducted in respect of more than the maximum number of races prescribed pursuant to paragraph (a) and the additional races, if any, in respect of which the use of a pari-mutuel system of betting has been approved pursuant to that paragraph;\n(c) prescribing the maximum percentage that may be deducted and retained pursuant to subsection (6) by or on behalf of a person or association operating a pari-mutuel system of betting in respect of a horse-race in accordance with this section and providing for the determination of the percentage that each such person or association may deduct and retain;\n(d) respecting pari-mutuel betting in Canada on horse-races conducted on a race-course situated outside Canada; and\n(e) authorizing pari-mutuel betting and governing the conditions for pari-mutuel betting, including the granting of licences therefor, that is conducted by an association in a betting theatre owned or leased by the association in a province in which the Lieutenant Governor in Council, or such other person or authority in the province as may be specified by the Lieutenant Governor in Council thereof, has issued a licence to that association for the betting theatre.\n(8.1) [Approvals] The Minister of Agriculture and Agri-Food or a person designated by that Minister may, with respect to a horse-race conducted on a race-course situated outside Canada,\n(a) certify as acceptable, for the purposes of this section, the governing body that regulates the race; and\n(b) permit pari-mutuel betting in Canada on the race.\n(9) [Idem] The Minister of Agriculture and Agri-Food may make regulations respecting\n(a) the supervision and operation of pari-mutuel systems related to race meetings, and the fixing of the dates on which and the places at which an association may conduct those meetings;\n(b) the method of calculating the amount payable in respect of each dollar bet;\n(c) the conduct of race-meetings in relation to the supervision and operation of pari-mutuel systems, including photo-finishes, video patrol and the testing of bodily substances taken from horses entered in a race at such meetings, including, in the case of a horse that dies while engaged in racing or immediately before or after the race, the testing of any tissue taken from its body;\n(d) the prohibition, restriction or regulation of\n(i) the possession of drugs or medicaments or of equipment used in the administering of drugs or medicaments at or near race-courses, or\n(ii) the administering of drugs or medicaments to horses participating in races run at a race meeting during which a pari-mutuel system of betting is used; and\n(e) the provision, equipment and maintenance of accommodation, services or other facilities for the proper supervision and operation of pari-mutuel systems related to race meetings, by associations conducting those meetings or by other associations.\n(9.1) [900 metre zone] For the purposes of this section, the Minister of Agriculture and Agri-Food may designate, with respect to any race-course, a zone that shall be deemed to be part of the race-course, if\n(a) the zone is immediately adjacent to the race-course;\n(b) the farthest point of that zone is not more than 900 metres from the nearest point on the race track of the race-course; and\n(c) all real property situated in that zone is owned or leased by the person or association that owns or leases the race-course.\n(10) [Contravention] Every person who contravenes or fails to comply with any of the provisions of this section or of any regulations made under this section is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.\n(11) [Definition of association] For the purposes of this section, association means an association incorporated by or pursuant to an Act of Parliament or of the legislature of a province that owns or leases a race-course and conducts horse-races in the ordinary course of its business and, to the extent that the applicable legislation requires that the purposes of the association be expressly stated in its constating instrument, having as one of its purposes the conduct of horse-races.",
+    "history": "R.S., 1985, c. C-46, s. 204; R.S., 1985, c. 47 (1st Supp.), s. 1; 1989, c. 2, s. 1; 1994, c. 38, ss. 14, 25; 2008, c. 18, s. 6",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-204.html"
+  },
+  {
+    "id": "C-46-s205",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "205",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "205 [Repealed, R.S., 1985, c. 52 (1st Supp.), s. 1]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-205.html"
+  },
+  {
+    "id": "C-46-s206",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "206",
+    "marginal_note": "Offence in relation to lotteries and games of chance",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "206\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) makes, prints, advertises or publishes, or causes or procures to be made, printed, advertised or published, any proposal, scheme or plan for advancing, lending, giving, selling or in any way disposing of any property by lots, cards, tickets or any mode of chance whatever;\n(b) sells, barters, exchanges or otherwise disposes of, or causes or procures, or aids or assists in, the sale, barter, exchange or other disposal of, or offers for sale, barter or exchange, any lot, card, ticket or other means or device for advancing, lending, giving, selling or otherwise disposing of any property by lots, tickets or any mode of chance whatever;\n(c) knowingly sends, transmits, mails, ships, delivers or allows to be sent, transmitted, mailed, shipped or delivered, or knowingly accepts for carriage or transport or conveys any article that is used or intended for use in carrying out any device, proposal, scheme or plan for advancing, lending, giving, selling or otherwise disposing of any property by any mode of chance whatever;\n(d) conducts or manages any scheme, contrivance or operation of any kind for the purpose of determining who, or the holders of what lots, tickets, numbers or chances, are the winners of any property so proposed to be advanced, lent, given, sold or disposed of;\n(e) conducts, manages or is a party to any scheme, contrivance or operation of any kind by which any person, on payment of any sum of money, or the giving of any valuable security, or by obligating himself to pay any sum of money or give any valuable security, shall become entitled under the scheme, contrivance or operation to receive from the person conducting or managing the scheme, contrivance or operation, or any other person, a larger sum of money or amount of valuable security than the sum or amount paid or given, or to be paid or given, by reason of the fact that other persons have paid or given, or obligated themselves to pay or give any sum of money or valuable security under the scheme, contrivance or operation;\n(f) disposes of any goods, wares or merchandise by any game of chance or any game of mixed chance and skill in which the contestant or competitor pays money or other valuable consideration;\n(g) induces any person to stake or hazard any money or other valuable property or thing on the result of any dice game, three-card monte, punch board, coin table or on the operation of a wheel of fortune;\n(h) for valuable consideration carries on or plays or offers to carry on or to play, or employs any person to carry on or play in a public place or a place to which the public have access, the game of three-card monte;\n(i) receives bets of any kind on the outcome of a game of three-card monte; or\n(j) being the owner of a place, permits any person to play the game of three-card monte therein.\n(2) [Definition of three-card monte] In this section, three-card monte means the game commonly known as three-card monte and includes any other game that is similar to it, whether or not the game is played with cards and notwithstanding the number of cards or other things that are used for the purpose of playing.\n(3) [Exemption for fairs] Paragraphs (1)(f) and (g), in so far as they do not relate to a dice game, three-card monte, punch board or coin table, do not apply to the board of an annual fair or exhibition, or to any operator of a concession leased by that board within its own grounds and operated during the fair or exhibition on those grounds.\n(3.1) [Definition of fair or exhibition] For the purposes of this section, fair or exhibition means an event where agricultural or fishing products are presented or where activities relating to agriculture or fishing take place.\n(4) [Offence] Every one who buys, takes or receives a lot, ticket or other device mentioned in subsection (1) is guilty of an offence punishable on summary conviction.\n(5) [Lottery sale void] Every sale, loan, gift, barter or exchange of any property, by any lottery, ticket, card or other mode of chance depending on or to be determined by chance or lot, is void, and all property so sold, lent, given, bartered or exchanged is forfeited to Her Majesty.\n(6) [Bona fide exception] Subsection (5) does not affect any right or title to property acquired by any bona fide purchaser for valuable consideration without notice.\n(7) [Foreign lottery included] This section applies to the printing or publishing, or causing to be printed or published, of any advertisement, scheme, proposal or plan of any foreign lottery, and the sale or offer for sale of any ticket, chance or share, in any such lottery, or the advertisement for sale of such ticket, chance or share, and the conducting or managing of any such scheme, contrivance or operation for determining the winners in any such lottery.\n(8) [Saving] This section does not apply to\n(a) the division by lot or chance of any property by joint tenants or tenants in common, or persons having joint interests in any such property; or\n(b) [Repealed, 1999, c. 28, s. 156]\n(c) bonds, debentures, debenture stock or other securities recallable by drawing of lots and redeemable with interest and providing for payment of premiums on redemption or otherwise.",
+    "history": "R.S., 1985, c. C-46, s. 206; R.S., 1985, c. 52 (1st Supp.), s. 2; 1999, c. 28, s. 156; 2019, c. 25, s. 71",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-206.html"
+  },
+  {
+    "id": "C-46-s207",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "207",
+    "marginal_note": "Permitted lotteries",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "207\n(1) Notwithstanding any of the provisions of this Part relating to gaming and betting, it is lawful\n(a) for the government of a province, either alone or in conjunction with the government of another province, to conduct and manage a lottery scheme in that province, or in that and the other province, in accordance with any law enacted by the legislature of that province;\n(b) for a charitable or religious organization, pursuant to a licence issued by the Lieutenant Governor in Council of a province or by such other person or authority in the province as may be specified by the Lieutenant Governor in Council thereof, to conduct and manage a lottery scheme in that province if the proceeds from the lottery scheme are used for a charitable or religious object or purpose;\n(c) for the board of a fair or of an exhibition, or an operator of a concession leased by that board, to conduct and manage a lottery scheme in a province where the Lieutenant Governor in Council of the province or such other person or authority in the province as may be specified by the Lieutenant Governor in Council thereof has\n(i) designated that fair or exhibition as a fair or exhibition where a lottery scheme may be conducted and managed, and\n(ii) issued a licence for the conduct and management of a lottery scheme to that board or operator;\n(d) for any person, pursuant to a licence issued by the Lieutenant Governor in Council of a province or by such other person or authority in the province as may be specified by the Lieutenant Governor in Council thereof, to conduct and manage a lottery scheme at a public place of amusement in that province if\n(i) the amount or value of each prize awarded does not exceed five hundred dollars, and\n(ii) the money or other valuable consideration paid to secure a chance to win a prize does not exceed two dollars;\n(e) for the government of a province to agree with the government of another province that lots, cards or tickets in relation to a lottery scheme that is by any of paragraphs (a) to (d) authorized to be conducted and managed in that other province may be sold in the province;\n(f) for any person, pursuant to a licence issued by the Lieutenant Governor in Council of a province or such other person or authority in the province as may be designated by the Lieutenant Governor in Council thereof, to conduct and manage in the province a lottery scheme that is authorized to be conducted and managed in one or more other provinces where the authority by which the lottery scheme was first authorized to be conducted and managed consents thereto;\n(g) for any person, for the purpose of a lottery scheme that is lawful in a province under any of paragraphs (a) to (f), to do anything in the province, in accordance with the applicable law or licence, that is required for the conduct, management or operation of the lottery scheme or for the person to participate in the scheme; and\n(h) for any person to make or print anywhere in Canada or to cause to be made or printed anywhere in Canada anything relating to gaming and betting that is to be used in a place where it is or would, if certain conditions provided by law are met, be lawful to use such a thing, or to send, transmit, mail, ship, deliver or allow to be sent, transmitted, mailed, shipped or delivered or to accept for carriage or transport or convey any such thing where the destination thereof is such a place.\n(2) [Terms and conditions of licence] Subject to this Act, a licence issued by or under the authority of the Lieutenant Governor in Council of a province as described in paragraph (1)(b), (c), (d) or (f) may contain such terms and conditions relating to the conduct, management and operation of or participation in the lottery scheme to which the licence relates as the Lieutenant Governor in Council of that province, the person or authority in the province designated by the Lieutenant Governor in Council thereof or any law enacted by the legislature of that province may prescribe.\n(3) [Offence] Every one who, for the purposes of a lottery scheme, does anything that is not authorized by or pursuant to a provision of this section\n(a) in the case of the conduct, management or operation of that lottery scheme,\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years, or\n(ii) is guilty of an offence punishable on summary conviction; or\n(b) in the case of participating in that lottery scheme, is guilty of an offence punishable on summary conviction.\n(4) [Definition of lottery scheme] In this section, lottery scheme means a game or any proposal, scheme, plan, means, device, contrivance or operation described in any of paragraphs 206(1)(a) to (g), whether or not it involves betting, pool selling or a pool system of betting other than\n(a) three-card monte, punch board or coin table;\n(b) bookmaking, pool selling or the making or recording of bets, including bets made through the agency of a pool or pari-mutuel system, on any horse-race; or\n(c) for the purposes of paragraphs (1)(b) to (f), a game or proposal, scheme, plan, means, device, contrivance or operation described in any of paragraphs 206(1)(a) to (g) that is operated on or through a computer, video device, slot machine or a dice game.\n(4.01) [Definition of slot machine] In paragraph 4(c), slot machine means any automatic machine or slot machine, other than any automatic machine or slot machine that dispenses as prizes only one or more free games on that machine, that\n(a) is used or intended to be used for any purpose other than selling merchandise or services; or\n(b) is used or intended to be used for the purpose of selling merchandise or services if\n(i) the result of one of any number of operations of the machine is a matter of chance or uncertainty to the operator,\n(ii) as a result of a given number of successive operations by the operator, the machine produces different results, or\n(iii) on any operation of the machine, it discharges or emits a slug or token.\n(4.1) [Exception — charitable or religious organization] The use of a computer for the sale of a ticket, selection of a winner or the distribution of a prize in a raffle, including a 50/50 draw, is excluded from paragraph (4)(c) in so far as the raffle is authorized under paragraph (1)(b) and the proceeds are used for a charitable or religious object or purpose.\n(5) [Exception re: pari-mutuel betting] For greater certainty, nothing in this section shall be construed as authorizing the making or recording of bets on horse-races through the agency of a pari-mutuel system other than in accordance with section 204.",
+    "history": "R.S., 1985, c. C-46, s. 207; R.S., 1985, c. 27 (1st Supp.), s. 31, c. 52 (1st Supp.), s. 3; 1999, c. 5, s. 6; 2014, c. 39, s. 171; 2018, c. 29, s. 17; 2021, c. 20, s. 2",
+    "last_amended": "2021-08-27",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-207.html"
+  },
+  {
+    "id": "C-46-s207.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "207.1",
+    "marginal_note": "Exemption — lottery scheme on an international cruise ship",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "207.1\n(1) Despite any of the provisions of this Part relating to gaming and betting, it is lawful for the owner or operator of an international cruise ship, or their agent, to conduct, manage or operate and for any person to participate in a lottery scheme during a voyage on an international cruise ship when all of the following conditions are satisfied:\n(a) all the people participating in the lottery scheme are located on the ship;\n(b) the lottery scheme is not linked, by any means of communication, with any lottery scheme, betting, pool selling or pool system of betting located off the ship;\n(c) the lottery scheme is not operated within five nautical miles of a Canadian port at which the ship calls or is scheduled to call; and\n(d) the ship is registered\n(i) in Canada and its entire voyage is scheduled to be outside Canada, or\n(ii) anywhere, including Canada, and its voyage includes some scheduled voyaging within Canada and the voyage\n(A) is of at least forty-eight hours duration and includes some voyaging in international waters and at least one non-Canadian port of call including the port at which the voyage begins or ends, and\n(B) is not scheduled to disembark any passengers at a Canadian port who have embarked at another Canadian port, without calling on at least one non-Canadian port between the two Canadian ports.\n(2) [Paragraph 207(1)(h) and subsection 207(5) apply] For greater certainty, paragraph 207(1)(h) and subsection 207(5) apply for the purposes of this section.\n(3) [Offence] Every one who, for the purpose of a lottery scheme, does anything that is not authorized by this section\n(a) in the case of the conduct, management or operation of the lottery scheme,\n(i) is guilty of an indictable offence and liable to imprisonment for a term of not more than two years, or\n(ii) is guilty of an offence punishable on summary conviction; and\n(b) in the case of participating in the lottery scheme, is guilty of an offence punishable on summary conviction.\n(4) [Definitions] The definitions in this subsection apply in this section.\ninternational cruise ship means a passenger ship that is suitable for continuous ocean voyages of at least forty-eight hours duration, but does not include such a ship that is used or fitted for the primary purpose of transporting cargo or vehicles. (navire de croisière internationale)\nlottery scheme means a game or any proposal, scheme, plan, means, device, contrivance or operation described in any of paragraphs 206(1)(a) to (g), whether or not it involves betting, pool selling or a pool system of betting. It does not include\n(a) three-card monte, punch board or coin table; or\n(b) bookmaking, pool selling or the making or recording of bets, including bets made through the agency of a pool or pari-mutuel system, on any race or fight, or on a single sporting event or athletic contest. (loterie)",
+    "history": "1999, c. 5, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 207.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-207.1.html"
+  },
+  {
+    "id": "C-46-s208",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "208",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "208 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 32]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-208.html"
+  },
+  {
+    "id": "C-46-s209",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "209",
+    "marginal_note": "Cheating at play",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "209 Every person who, with intent to defraud any person, cheats while playing a game or in holding the stakes for a game or in betting is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 209; 2019, c. 25, s. 72",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-209.html"
+  },
+  {
+    "id": "C-46-s210",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "210",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "210 [Repealed, 2019, c. 25, s. 73]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 210",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-210.html"
+  },
+  {
+    "id": "C-46-s211",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "211",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "211 [Repealed, 2019, c. 25, s. 73]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 211",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-211.html"
+  },
+  {
+    "id": "C-46-s212",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "212",
+    "marginal_note": "",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Gaming and Betting",
+    "text": "212 [Repealed, 2014, c. 25, s. 13]",
+    "history": "",
+    "last_amended": "2014-12-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 212",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-212.html"
+  },
+  {
+    "id": "C-46-s213",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "213",
+    "marginal_note": "Stopping or impeding traffic",
+    "part": "PART VII - Disorderly Houses, Gaming and Betting",
+    "division": "",
+    "heading": "Offences in Relation to Offering, Providing or Obtaining Sexual Services for Consideration",
+    "text": "213\n(1) Everyone is guilty of an offence punishable on summary conviction who, in a public place or in any place open to public view, for the purpose of offering, providing or obtaining sexual services for consideration,\n(a) stops or attempts to stop any motor vehicle; or\n(b) impedes the free flow of pedestrian or vehicular traffic or ingress to or egress from premises adjacent to that place.\n(c) [Repealed, 2014, c. 25, s. 15]\n(1.1) [Communicating to provide sexual services for consideration] Everyone is guilty of an offence punishable on summary conviction who communicates with any person — for the purpose of offering or providing sexual services for consideration — in a public place, or in any place open to public view, that is or is next to a school ground, playground or daycare centre.\n(2) [Definition of public place] In this section, public place includes any place to which the public have access as of right or by invitation, express or implied, and any motor vehicle located in a public place or in any place open to public view.",
+    "history": "R.S., 1985, c. C-46, s. 213; R.S., 1985, c. 51 (1st Supp.), s. 1; 2014, c. 25, s. 15",
+    "last_amended": "2014-12-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-213.html"
+  },
+  {
+    "id": "C-46-s214",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "214",
+    "marginal_note": "Definitions",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "214 In this Part,\nabandon or expose includes\n(a) a wilful omission to take charge of a child by a person who is under a legal duty to do so, and\n(b) dealing with a child in a manner that is likely to leave that child exposed to risk without protection; (abandonner ou exposer)\naircraft[Repealed, 2018, c. 21, s. 13]\nchild[Repealed, 2002, c. 13, s. 9]\nform of marriage includes a ceremony of marriage that is recognized as valid\n(a) by the law of the place where it was celebrated, or\n(b) by the law of the place where an accused is tried, notwithstanding that it is not recognized as valid by the law of the place where it was celebrated; (formalité de mariage)\nguardian includes a person who has in law or in fact the custody or control of a child. (tuteur)\noperate[Repealed, 2018, c. 21, s. 13]\nvessel[Repealed, 2018, c. 21, s. 13]",
+    "history": "R.S., 1985, c. C-46, s. 214; R.S., 1985, c. 27 (1st Supp.), s. 33, c. 32 (4th Supp.), s. 56; 2002, c. 13, s. 9; 2018, c. 21, s. 13",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-214.html"
+  },
+  {
+    "id": "C-46-s215",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "215",
+    "marginal_note": "Duty of persons to provide necessaries",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Duties Tending to Preservation of Life",
+    "text": "215\n(1) Every one is under a legal duty\n(a) as a parent, foster parent, guardian or head of a family, to provide necessaries of life for a child under the age of sixteen years;\n(b) to provide necessaries of life to their spouse or common-law partner; and\n(c) to provide necessaries of life to a person under his charge if that person\n(i) is unable, by reason of detention, age, illness, mental disorder or other cause, to withdraw himself from that charge, and\n(ii) is unable to provide himself with necessaries of life.\n(2) [Offence] Every person commits an offence who, being under a legal duty within the meaning of subsection (1), fails without lawful excuse to perform that duty, if\n(a) with respect to a duty imposed by paragraph (1)(a) or (b),\n(i) the person to whom the duty is owed is in destitute or necessitous circumstances, or\n(ii) the failure to perform the duty endangers the life of the person to whom the duty is owed, or causes or is likely to cause the health of that person to be endangered permanently; or\n(b) with respect to a duty imposed by paragraph (1)(c), the failure to perform the duty endangers the life of the person to whom the duty is owed or causes or is likely to cause the health of that person to be injured permanently.\n(3) [Punishment] Every one who commits an offence under subsection (2)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4) [Presumptions] For the purpose of proceedings under this section,\n(a) [Repealed, 2000, c. 12, s. 93]\n(b) evidence that a person has in any way recognized a child as being his child is, in the absence of any evidence to the contrary, proof that the child is his child;\n(c) evidence that a person has failed for a period of one month to make provision for the maintenance of any child of theirs under the age of sixteen years is, in the absence of any evidence to the contrary, proof that the person has failed without lawful excuse to provide necessaries of life for the child; and\n(d) the fact that a spouse or common-law partner or child is receiving or has received necessaries of life from another person who is not under a legal duty to provide them is not a defence.",
+    "history": "R.S., 1985, c. C-46, s. 215; 1991, c. 43, s. 9; 2000, c. 12, ss. 93, 95; 2005, c. 32, s. 11; 2018, c. 29, s. 18; 2019, c. 25, s. 74",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-215.html"
+  },
+  {
+    "id": "C-46-s216",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "216",
+    "marginal_note": "Duty of persons undertaking acts dangerous to life",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Duties Tending to Preservation of Life",
+    "text": "216 Every one who undertakes to administer surgical or medical treatment to another person or to do any other lawful act that may endanger the life of another person is, except in cases of necessity, under a legal duty to have and to use reasonable knowledge, skill and care in so doing.",
+    "history": "R.S., c. C-34, s. 198",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 216",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-216.html"
+  },
+  {
+    "id": "C-46-s217",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "217",
+    "marginal_note": "Duty of persons undertaking acts",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Duties Tending to Preservation of Life",
+    "text": "217 Every one who undertakes to do an act is under a legal duty to do it if an omission to do the act is or may be dangerous to life.",
+    "history": "R.S., c. C-34, s. 199",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-217.html"
+  },
+  {
+    "id": "C-46-s217.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "217.1",
+    "marginal_note": "Duty of persons directing work",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Duties Tending to Preservation of Life",
+    "text": "217.1 Every one who undertakes, or has the authority, to direct how another person does work or performs a task is under a legal duty to take reasonable steps to prevent bodily harm to that person, or any other person, arising from that work or task.",
+    "history": "2003, c. 21, s. 3",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 217.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-217.1.html"
+  },
+  {
+    "id": "C-46-s218",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "218",
+    "marginal_note": "Abandoning child",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Duties Tending to Preservation of Life",
+    "text": "218 Every one who unlawfully abandons or exposes a child who is under the age of ten years, so that its life is or is likely to be endangered or its health is or is likely to be permanently injured,\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 218; 2005, c. 32, s. 12; 2019, c. 25, s. 75",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-218.html"
+  },
+  {
+    "id": "C-46-s219",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "219",
+    "marginal_note": "Criminal negligence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Criminal Negligence",
+    "text": "219\n(1) Every one is criminally negligent who\n(a) in doing anything, or\n(b) in omitting to do anything that it is his duty to do,\nshows wanton or reckless disregard for the lives or safety of other persons.\n(2) [Definition of duty] For the purposes of this section, duty means a duty imposed by law.",
+    "history": "R.S., c. C-34, s. 202",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-219.html"
+  },
+  {
+    "id": "C-46-s220",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "220",
+    "marginal_note": "Causing death by criminal negligence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Criminal Negligence",
+    "text": "220 Every person who by criminal negligence causes death to another person is guilty of an indictable offence and liable\n(a) where a firearm is used in the commission of the offence, to imprisonment for life and to a minimum punishment of imprisonment for a term of four years; and\n(b) in any other case, to imprisonment for life.",
+    "history": "R.S., 1985, c. C-46, s. 220; 1995, c. 39, s. 141",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-220.html"
+  },
+  {
+    "id": "C-46-s221",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "221",
+    "marginal_note": "Causing bodily harm by criminal negligence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Criminal Negligence",
+    "text": "221 Every person who by criminal negligence causes bodily harm to another person is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 221; 2019, c. 25, s. 76",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-221.html"
+  },
+  {
+    "id": "C-46-s222",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "222",
+    "marginal_note": "Homicide",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "222\n(1) A person commits homicide when, directly or indirectly, by any means, he causes the death of a human being.\n(2) [Kinds of homicide] Homicide is culpable or not culpable.\n(3) [Non culpable homicide] Homicide that is not culpable is not an offence.\n(4) [Culpable homicide] Culpable homicide is murder or manslaughter or infanticide.\n(5) [Idem] A person commits culpable homicide when he causes the death of a human being,\n(a) by means of an unlawful act;\n(b) by criminal negligence;\n(c) by causing that human being, by threats or fear of violence or by deception, to do anything that causes his death; or\n(d) by wilfully frightening that human being, in the case of a child or sick person.\n(6) [Exception] Notwithstanding anything in this section, a person does not commit homicide within the meaning of this Act by reason only that he causes the death of a human being by procuring, by false evidence, the conviction and death of that human being by sentence of the law.",
+    "history": "R.S., c. C-34, s. 205",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-222.html"
+  },
+  {
+    "id": "C-46-s223",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "223",
+    "marginal_note": "When child becomes human being",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "223\n(1) A child becomes a human being within the meaning of this Act when it has completely proceeded, in a living state, from the body of its mother, whether or not\n(a) it has breathed;\n(b) it has an independent circulation; or\n(c) the navel string is severed.\n(2) [Killing child] A person commits homicide when he causes injury to a child before or during its birth as a result of which the child dies after becoming a human being.",
+    "history": "R.S., c. C-34, s. 206",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-223.html"
+  },
+  {
+    "id": "C-46-s224",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "224",
+    "marginal_note": "Death that might have been prevented",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "224 Where a person, by an act or omission, does any thing that results in the death of a human being, he causes the death of that human being notwithstanding that death from that cause might have been prevented by resorting to proper means.",
+    "history": "R.S., c. C-34, s. 207",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-224.html"
+  },
+  {
+    "id": "C-46-s225",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "225",
+    "marginal_note": "Death from treatment of injury",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "225 Where a person causes to a human being a bodily injury that is of itself of a dangerous nature and from which death results, he causes the death of that human being notwithstanding that the immediate cause of death is proper or improper treatment that is applied in good faith.",
+    "history": "R.S., c. C-34, s. 208",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 225",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-225.html"
+  },
+  {
+    "id": "C-46-s226",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "226",
+    "marginal_note": "Acceleration of death",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "226 Where a person causes to a human being a bodily injury that results in death, he causes the death of that human being notwithstanding that the effect of the bodily injury is only to accelerate his death from a disease or disorder arising from some other cause.",
+    "history": "R.S., c. C-34, s. 209",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-226.html"
+  },
+  {
+    "id": "C-46-s227",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "227",
+    "marginal_note": "Exemption for medical assistance in dying",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "227\n(1) No medical practitioner or nurse practitioner commits culpable homicide if they provide a person with medical assistance in dying in accordance with section 241.2.\n(2) [Exemption for person aiding practitioner] No person is a party to culpable homicide if they do anything for the purpose of aiding a medical practitioner or nurse practitioner to provide a person with medical assistance in dying in accordance with section 241.2.\n(3) [Reasonable but mistaken belief] For greater certainty, the exemption set out in subsection (1) or (2) applies even if the person invoking it has a reasonable but mistaken belief about any fact that is an element of the exemption.\n(4) [Non-application of section 14] Section 14 does not apply with respect to a person who consents to have death inflicted on them by means of medical assistance in dying provided in accordance with section 241.2.\n(5) [Definitions] In this section, medical assistance in dying, medical practitioner and nurse practitioner have the same meanings as in section 241.1.",
+    "history": "R.S., 1985, c. C-46, s. 227; R.S., 1985, c. 27 (1st Supp.), s. 34; 1997, c. 18, s. 9; 1999, c. 5, s. 9; 2016, c. 3, s. 2",
+    "last_amended": "2016-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 227",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-227.html"
+  },
+  {
+    "id": "C-46-s228",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "228",
+    "marginal_note": "Killing by influence on the mind",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Homicide",
+    "text": "228 No person commits culpable homicide where he causes the death of a human being\n(a) by any influence on the mind alone, or\n(b) by any disorder or disease resulting from influence on the mind alone,\nbut this section does not apply where a person causes the death of a child or sick person by wilfully frightening him.",
+    "history": "R.S., c. C-34, s. 211",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 228",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-228.html"
+  },
+  {
+    "id": "C-46-s229",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "229",
+    "marginal_note": "Murder",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "229 Culpable homicide is murder\n(a) where the person who causes the death of a human being\n(i) means to cause his death, or\n(ii) means to cause him bodily harm that he knows is likely to cause his death, and is reckless whether death ensues or not;\n(b) where a person, meaning to cause death to a human being or meaning to cause him bodily harm that he knows is likely to cause his death, and being reckless whether death ensues or not, by accident or mistake causes death to another human being, notwithstanding that he does not mean to cause death or bodily harm to that human being; or\n(c) if a person, for an unlawful object, does anything that they know is likely to cause death, and by doing so causes the death of a human being, even if they desire to effect their object without causing death or bodily harm to any human being.",
+    "history": "R.S., 1985, c. C-46, s. 229; 2019, c. 25, s. 77",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 229",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-229.html"
+  },
+  {
+    "id": "C-46-s230",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "230",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "230 [Repealed, 2019, c. 25, s. 78]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 230",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-230.html"
+  },
+  {
+    "id": "C-46-s231",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "231",
+    "marginal_note": "Classification of murder",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "231\n(1) Murder is first degree murder or second degree murder.\n(2) [Planned and deliberate murder] Murder is first degree murder when it is planned and deliberate.\n(3) [Contracted murder] Without limiting the generality of subsection (2), murder is planned and deliberate when it is committed pursuant to an arrangement under which money or anything of value passes or is intended to pass from one person to another, or is promised by one person to another, as consideration for that other’s causing or assisting in causing the death of anyone or counselling another person to do any act causing or assisting in causing that death.\n(4) [Murder of peace officer, etc.] Irrespective of whether a murder is planned and deliberate on the part of any person, murder is first degree murder when the victim is\n(a) a police officer, police constable, constable, sheriff, deputy sheriff, sheriff’s officer or other person employed for the preservation and maintenance of the public peace, acting in the course of his duties;\n(b) a warden, deputy warden, instructor, keeper, jailer, guard or other officer or a permanent employee of a prison, acting in the course of his duties; or\n(c) a person working in a prison with the permission of the prison authorities and acting in the course of his work therein.\n(5) [Hijacking, sexual assault or kidnapping] Irrespective of whether a murder is planned and deliberate on the part of any person, murder is first degree murder in respect of a person when the death is caused by that person while committing or attempting to commit an offence under one of the following sections:\n(a) section 76 (hijacking an aircraft);\n(b) section 271 (sexual assault);\n(c) section 272 (sexual assault with a weapon, threats to a third party or causing bodily harm);\n(d) section 273 (aggravated sexual assault);\n(e) section 279 (kidnapping and forcible confinement); or\n(f) section 279.1 (hostage taking).\n(6) [Criminal harassment] Irrespective of whether a murder is planned and deliberate on the part of any person, murder is first degree murder when the death is caused by that person while committing or attempting to commit an offence under section 264 and the person committing that offence intended to cause the person murdered to fear for the safety of the person murdered or the safety of anyone known to the person murdered.\n(6.01) [Murder — terrorist activity] Irrespective of whether a murder is planned and deliberate on the part of a person, murder is first degree murder when the death is caused by that person while committing or attempting to commit an indictable offence under this or any other Act of Parliament if the act or omission constituting the offence also constitutes a terrorist activity.\n(6.1) [Murder — criminal organization] Irrespective of whether a murder is planned and deliberate on the part of a person, murder is first degree murder when\n(a) the death is caused by that person for the benefit of, at the direction of or in association with a criminal organization; or\n(b) the death is caused by that person while committing or attempting to commit an indictable offence under this or any other Act of Parliament for the benefit of, at the direction of or in association with a criminal organization.\n(6.2) [Intimidation] Irrespective of whether a murder is planned and deliberate on the part of a person, murder is first degree murder when the death is caused by that person while committing or attempting to commit an offence under section 423.1.\n(7) [Second degree murder] All murder that is not first degree murder is second degree murder.",
+    "history": "R.S., 1985, c. C-46, s. 231; R.S., 1985, c. 27 (1st Supp.), ss. 7, 35, 40, 185(F), c. 1 (4th Supp.), s. 18(F); 1997, c. 16, s. 3, c. 23, s. 8; 2001, c. 32, s. 9, c. 41, s. 9; 2009, c. 22, s. 5",
+    "last_amended": "2009-10-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-231.html"
+  },
+  {
+    "id": "C-46-s232",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "232",
+    "marginal_note": "Murder reduced to manslaughter",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "232\n(1) Culpable homicide that otherwise would be murder may be reduced to manslaughter if the person who committed it did so in the heat of passion caused by sudden provocation.\n(2) [What is provocation] Conduct of the victim that would constitute an indictable offence under this Act that is punishable by five or more years of imprisonment and that is of such a nature as to be sufficient to deprive an ordinary person of the power of self-control is provocation for the purposes of this section, if the accused acted on it on the sudden and before there was time for their passion to cool.\n(3) [Questions of fact] For the purposes of this section, the questions\n(a) whether the conduct of the victim amounted to provocation under subsection (2), and\n(b) whether the accused was deprived of the power of self-control by the provocation that he alleges he received,\nare questions of fact, but no one shall be deemed to have given provocation to another by doing anything that he had a legal right to do, or by doing anything that the accused incited him to do in order to provide the accused with an excuse for causing death or bodily harm to any human being.\n(4) [Death during illegal arrest] Culpable homicide that otherwise would be murder is not necessarily manslaughter by reason only that it was committed by a person who was being arrested illegally, but the fact that the illegality of the arrest was known to the accused may be evidence of provocation for the purpose of this section.",
+    "history": "R.S., 1985, c. C-46, s. 232; 2015, c. 29, s. 7",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-232.html"
+  },
+  {
+    "id": "C-46-s233",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "233",
+    "marginal_note": "Infanticide",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "233 A female person commits infanticide when by a wilful act or omission she causes the death of her newly-born child, if at the time of the act or omission she is not fully recovered from the effects of giving birth to the child and by reason thereof or of the effect of lactation consequent on the birth of the child her mind is then disturbed.",
+    "history": "R.S., c. C-34, s. 216",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-233.html"
+  },
+  {
+    "id": "C-46-s234",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "234",
+    "marginal_note": "Manslaughter",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "234 Culpable homicide that is not murder or infanticide is manslaughter.",
+    "history": "R.S., c. C-34, s. 217",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-234.html"
+  },
+  {
+    "id": "C-46-s235",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "235",
+    "marginal_note": "Punishment for murder",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "235\n(1) Every one who commits first degree murder or second degree murder is guilty of an indictable offence and shall be sentenced to imprisonment for life.\n(2) [Minimum punishment] For the purposes of Part XXIII, the sentence of imprisonment for life prescribed by this section is a minimum punishment.",
+    "history": "R.S., c. C-34, s. 218; 1973-74, c. 38, s. 3; 1974-75-76, c. 105, s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-235.html"
+  },
+  {
+    "id": "C-46-s236",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "236",
+    "marginal_note": "Manslaughter",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "236 Every person who commits manslaughter is guilty of an indictable offence and liable\n(a) where a firearm is used in the commission of the offence, to imprisonment for life and to a minimum punishment of imprisonment for a term of four years; and\n(b) in any other case, to imprisonment for life.",
+    "history": "R.S., 1985, c. C-46, s. 236; 1995, c. 39, s. 142",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 236",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-236.html"
+  },
+  {
+    "id": "C-46-s237",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "237",
+    "marginal_note": "Punishment for infanticide",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "237 Every female person who commits infanticide is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 237; 2019, c. 25, s. 79",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 237",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-237.html"
+  },
+  {
+    "id": "C-46-s238",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "238",
+    "marginal_note": "Killing unborn child in act of birth",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "238\n(1) Every one who causes the death, in the act of birth, of any child that has not become a human being, in such a manner that, if the child were a human being, he would be guilty of murder, is guilty of an indictable offence and liable to imprisonment for life.\n(2) [Saving] This section does not apply to a person who, by means that, in good faith, he considers necessary to preserve the life of the mother of a child, causes the death of that child.",
+    "history": "R.S., c. C-34, s. 221",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 238",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-238.html"
+  },
+  {
+    "id": "C-46-s239",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "239",
+    "marginal_note": "Attempt to commit murder",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "239\n(1) Every person who attempts by any means to commit murder is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for life and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) in any other case where a firearm is used in the commission of the offence, to imprisonment for life and to a minimum punishment of imprisonment for a term of four years; and\n(b) in any other case, to imprisonment for life.\n(2) [Subsequent offences] In determining, for the purpose of paragraph (1)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 272 or 273, subsection 279(1) or section 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(3) [Sequence of convictions only] For the purposes of subsection (2), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "R.S., 1985, c. C-46, s. 239; 1995, c. 39, s. 143; 2008, c. 6, s. 16; 2009, c. 22, s. 6",
+    "last_amended": "2009-10-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 239",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-239.html"
+  },
+  {
+    "id": "C-46-s240",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "240",
+    "marginal_note": "Accessory after fact to murder",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Murder, Manslaughter and Infanticide",
+    "text": "240 Every one who is an accessory after the fact to murder is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., c. C-34, s. 223",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-240.html"
+  },
+  {
+    "id": "C-46-s240.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "240.1",
+    "marginal_note": "Removal without informed consent",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Trafficking in Human Organs",
+    "text": "240.1\n(1) Everyone commits an offence who\n(a) obtains an organ to be transplanted into their body or into the body of another person, knowing that the person from whom it was removed or a person lawfully authorized to consent on behalf of the person from whom it was removed did not give informed consent to the removal, or being reckless as to whether or not such consent was given;\n(b) carries out, participates in or facilitates the removal of an organ from the body of another person, knowing that the person from whom it was removed or a person lawfully authorized to consent on behalf of the person from whom it was removed did not give informed consent to the removal, or being reckless as to whether or not such consent was given; or\n(c) does anything in connection with the removal of an organ from the body of another person on behalf of, at the direction of or in association with the person who removes the organ, knowing that the person from whom it was removed or a person lawfully authorized to consent on behalf of the person from whom it was removed did not give informed consent to the removal, or being reckless as to whether or not such consent was given.\n(2) [Financial transaction] Everyone commits an offence who obtains or participates in or facilitates the obtaining of an organ from the body of another person for the purposes of having that organ transplanted into their body or the body of another person, knowing that it was obtained for consideration or being reckless as to whether or not it was obtained for consideration.\n(3) [Punishment] Everyone who commits an offence under subsection (1) or (2) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "2022, c. 18, s. 2",
+    "last_amended": "2022-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 240.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-240.1.html"
+  },
+  {
+    "id": "C-46-s241",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "241",
+    "marginal_note": "Counselling or aiding suicide",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Suicide",
+    "text": "241\n(1) Everyone is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years who, whether suicide ensues or not,\n(a) counsels a person to die by suicide or abets a person in dying by suicide; or\n(b) aids a person to die by suicide.\n(2) [Exemption for medical assistance in dying] No medical practitioner or nurse practitioner commits an offence under paragraph (1)(b) if they provide a person with medical assistance in dying in accordance with section 241.2.\n(3) [Exemption for person aiding practitioner] No person is a party to an offence under paragraph (1)(b) if they do anything for the purpose of aiding a medical practitioner or nurse practitioner to provide a person with medical assistance in dying in accordance with section 241.2.\n(4) [Exemption for pharmacist] No pharmacist who dispenses a substance to a person other than a medical practitioner or nurse practitioner commits an offence under paragraph (1)(b) if the pharmacist dispenses the substance further to a prescription that is written by such a practitioner in providing medical assistance in dying in accordance with section 241.2.\n(5) [Exemption for person aiding patient] No person commits an offence under paragraph (1)(b) if they do anything, at another person’s explicit request, for the purpose of aiding that other person to self-administer a substance that has been prescribed for that other person as part of the provision of medical assist­ance in dying in accordance with section 241.2.\n(5.1) [Clarification] For greater certainty, no social worker, psychologist, psychiatrist, therapist, medical practitioner, nurse practitioner or other health care professional commits an offence if they provide information to a person on the lawful provision of medical assistance in dying.\n(6) [Reasonable but mistaken belief] For greater certainty, the exemption set out in any of subsections (2) to (5) applies even if the person invoking the exemption has a reasonable but mistaken belief about any fact that is an element of the exemption.\n(7) [Definitions] In this section, medical assistance in dying, medical practitioner, nurse practitioner and pharmacist have the same meanings as in section 241.1.",
+    "history": "R.S., 1985, c. C-46, s. 241; R.S., 1985, c. 27 (1st Supp.), s. 7; 2016, c. 3, s. 3",
+    "last_amended": "2016-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-241.html"
+  },
+  {
+    "id": "C-46-s241.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "241.1",
+    "marginal_note": "Definitions",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Medical Assistance in Dying",
+    "text": "241.1 The following definitions apply in this section and in sections 241.2 to 241.4.\nmedical assistance in dying means\n(a) the administering by a medical practitioner or nurse practitioner of a substance to a person, at their request, that causes their death; or\n(b) the prescribing or providing by a medical practitioner or nurse practitioner of a substance to a person, at their request, so that they may self-administer the substance and in doing so cause their own death. (aide médicale à mourir)\nmedical practitioner means a person who is entitled to practise medicine under the laws of a province. (médecin)\nnurse practitioner means a registered nurse who, under the laws of a province, is entitled to practise as a nurse practitioner — or under an equivalent designation — and to autonomously make diagnoses, order and interpret diagnostic tests, prescribe substances and treat patients. (infirmier praticien)\npharmacist means a person who is entitled to practise pharmacy under the laws of a province. (pharmacien)",
+    "history": "2016, c. 3, s. 3",
+    "last_amended": "2016-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 241.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-241.1.html"
+  },
+  {
+    "id": "C-46-s241.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "241.2",
+    "marginal_note": "Eligibility for medical assistance in dying",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Medical Assistance in Dying",
+    "text": "241.2\n(1) A person may receive medical assistance in dying only if they meet all of the following criteria:\n(a) they are eligible — or, but for any applicable minimum period of residence or waiting period, would be eligible — for health services funded by a government in Canada;\n(b) they are at least 18 years of age and capable of making decisions with respect to their health;\n(c) they have a grievous and irremediable medical condition;\n(d) they have made a voluntary request for medical assistance in dying that, in particular, was not made as a result of external pressure; and\n(e) they give informed consent to receive medical assistance in dying after having been informed of the means that are available to relieve their suffering, including palliative care.\n(2) [Grievous and irremediable medical condition] A person has a grievous and irremediable medical condition only if they meet all of the following criteria:\n(a) they have a serious and incurable illness, disease or disability;\n(b) they are in an advanced state of irreversible decline in capability; and\n(c) that illness, disease or disability or that state of decline causes them enduring physical or psychological suffering that is intolerable to them and that cannot be relieved under conditions that they consider acceptable.\n(d) [Repealed, 2021, c. 2, s. 1]\n(2.1) [Exclusion] For the purposes of paragraph (2)(a), a mental illness is not considered to be an illness, disease or disability.\n(3) [Safeguards — natural death foreseeable] Subject to subsection (3.2), before a medical practitioner or nurse practitioner provides medical assistance in dying to a person whose natural death is reasonably foreseeable, taking into account all of their medical circumstances, without a prognosis necessarily having been made as to the specific length of time that they have remaining, the medical practitioner or nurse practitioner must\n(a) be of the opinion that the person meets all of the criteria set out in subsection (1);\n(b) ensure that the person’s request for medical assist­ance in dying was\n(i) made in writing and signed and dated by the person or by another person under subsection (4), and\n(ii) signed and dated after the person was informed by a medical practitioner or nurse practitioner that the person has a grievous and irremediable medical condition;\n(c) be satisfied that the request was signed and dated by the person — or by another person under subsection (4) — before an independent witness who then also signed and dated the request;\n(d) ensure that the person has been informed that they may, at any time and in any manner, withdraw their request;\n(e) ensure that another medical practitioner or nurse practitioner has provided a written opinion confirming that the person meets all of the criteria set out in subsection (1);\n(f) be satisfied that they and the other medical practitioner or nurse practitioner referred to in paragraph (e) are independent;\n(g) if the person has difficulty communicating, take all necessary measures to provide a reliable means by which the person may understand the information that is provided to them and communicate their decision; and\n(h) immediately before providing the medical assist­ance in dying, give the person an opportunity to withdraw their request and ensure that the person gives express consent to receive medical assistance in dying.\n(i) [Repealed, 2021, c. 2, s. 1]\n(3.1) [Safeguards — natural death not foreseeable] Before a medical practitioner or nurse practitioner provides medical assistance in dying to a person whose natural death is not reasonably foreseeable, taking into account all of their medical circumstances, the medical practitioner or nurse practitioner must\n(a) be of the opinion that the person meets all of the criteria set out in subsection (1);\n(b) ensure that the person’s request for medical assistance in dying was\n(i) made in writing and signed and dated by the person or by another person under subsection (4), and\n(ii) signed and dated after the person was informed by a medical practitioner or nurse practitioner that the person has a grievous and irremediable medical condition;\n(c) be satisfied that the request was signed and dated by the person — or by another person under subsection (4) — before an independent witness who then also signed and dated the request;\n(d) ensure that the person has been informed that the person may, at any time and in any manner, withdraw their request;\n(e) ensure that another medical practitioner or nurse practitioner has provided a written opinion confirming that the person meets all of the criteria set out in subsection (1);\n(e.1) if neither they nor the other medical practitioner or nurse practitioner referred to in paragraph (e) has expertise in the condition that is causing the person’s suffering, ensure that they or the medical practitioner or nurse practitioner referred to in paragraph (e) consult with a medical practitioner or nurse practitioner who has that expertise and share the results of that consultation with the other practitioner;\n(f) be satisfied that they and the medical practitioner or nurse practitioner referred to in paragraph (e) are independent;\n(g) ensure that the person has been informed of the means available to relieve their suffering, including, where appropriate, counselling services, mental health and disability support services, community services and palliative care and has been offered consultations with relevant professionals who provide those services or that care;\n(h) ensure that they and the medical practitioner or nurse practitioner referred to in paragraph (e) have discussed with the person the reasonable and available means to relieve the person’s suffering and they and the medical practitioner or nurse practitioner referred to in paragraph (e) agree with the person that the person has given serious consideration to those means;\n(i) ensure that there are at least 90 clear days between the day on which the first assessment under this subsection of whether the person meets the criteria set out in subsection (1) begins and the day on which medical assistance in dying is provided to them or — if the assessments have been completed and they and the medical practitioner or nurse practitioner referred to in paragraph (e) are both of the opinion that the loss of the person’s capacity to provide consent to receive medical assistance in dying is imminent — any shorter period that the first medical practitioner or nurse practitioner considers appropriate in the circumstances;\n(j) if the person has difficulty communicating, take all necessary measures to provide a reliable means by which the person may understand the information that is provided to them and communicate their decision; and\n(k) immediately before providing the medical assistance in dying, give the person an opportunity to withdraw their request and ensure that the person gives express consent to receive medical assistance in dying.\n(3.2) [Final consent — waiver] For the purposes of subsection (3), the medical practitioner or nurse practitioner may administer a substance to a person to cause their death without meeting the requirement set out in paragraph (3)(h) if\n(a) before the person loses the capacity to consent to receiving medical assistance in dying,\n(i) they met all of the criteria set out in subsection (1) and all other safeguards set out in subsection (3) were met,\n(ii) they entered into an arrangement in writing with the medical practitioner or nurse practitioner that the medical practitioner or nurse practitioner would administer a substance to cause their death on a specified day,\n(iii) they were informed by the medical practitioner or nurse practitioner of the risk of losing the capacity to consent to receiving medical assistance in dying prior to the day specified in the arrangement, and\n(iv) in the written arrangement, they consented to the administration by the medical practitioner or nurse practitioner of a substance to cause their death on or before the day specified in the arrangement if they lost their capacity to consent to receiving medical assistance in dying prior to that day;\n(b) the person has lost the capacity to consent to receiving medical assistance in dying;\n(c) the person does not demonstrate, by words, sounds or gestures, refusal to have the substance administered or resistance to its administration; and\n(d) the substance is administered to the person in accordance with the terms of the arrangement.\n(3.3) [For greater certainty] For greater certainty, involuntary words, sounds or gestures made in response to contact do not constitute a demonstration of refusal or resistance for the purposes of paragraph (3.2)(c).\n(3.4) [Advance consent invalidated] Once a person demonstrates, by words, sounds or gestures, in accordance with subsection (3.2), refusal to have the substance administered or resistance to its administration, medical assistance in dying can no longer be provided to them on the basis of the consent given by them under subparagraph (3.2)(a)(iv).\n(3.5) [Advance consent — self-administration] In the case of a person who loses the capacity to consent to receiving medical assistance in dying after self-administering a substance, provided to them under this section, so as to cause their own death, a medical practitioner or nurse practitioner may administer a substance to cause the death of that person if\n(a) before the person loses the capacity to consent to receiving medical assistance in dying, they and the medical practitioner or nurse practitioner entered into an arrangement in writing providing that the medical practitioner or nurse practitioner would\n(i) be present at the time the person self-administered the first substance, and\n(ii) administer a second substance to cause the person’s death if, after self-administering the first substance, the person lost the capacity to consent to receiving medical assistance in dying and did not die within a specified period;\n(b) the person self-administers the first substance, does not die within the period specified in the arrangement and loses the capacity to consent to receiving medical assistance in dying; and\n(c) the second substance is administered to the person in accordance with the terms of the arrangement.\n(4) [Unable to sign] If the person requesting medical assistance in dying is unable to sign and date the request, another person — who is at least 18 years of age, who understands the nature of the request for medical assistance in dying and who does not know or believe that they are a beneficiary under the will of the person making the request, or a recipient, in any other way, of a financial or other material benefit resulting from that person’s death — may do so in the person’s presence, on the person’s behalf and under the person’s express direction.\n(5) [Independent witness] Any person who is at least 18 years of age and who understands the nature of the request for medical assist­ance in dying may act as an independent witness, except if they\n(a) know or believe that they are a beneficiary under the will of the person making the request, or a recipient, in any other way, of a financial or other material benefit resulting from that person’s death;\n(b) are an owner or operator of any health care facility at which the person making the request is being treated or any facility in which that person resides;\n(c) are directly involved in providing health care serv­ices to the person making the request; or\n(d) directly provide personal care to the person making the request.\n(5.1) [Exception] Despite paragraphs (5)(c) and (d), a person who provides health care services or personal care as their primary occupation and who is paid to provide that care to the person requesting medical assistance in dying is permitted to act as an independent witness, except for\n(a) the medical practitioner or nurse practitioner who will provide medical assistance in dying to the person; and\n(b) the medical practitioner or nurse practitioner who provided an opinion under paragraph (3)(e) or (3.1)(e), as the case may be, in respect of the person.\n(6) [Independence — medical practitioners and nurse practitioners] The medical practitioner or nurse practitioner providing medical assistance in dying and the medical practitioner or nurse practitioner who provides the opinion referred to in paragraph (3)(e) or (3.1)(e) are independent if they\n(a) are not a mentor to the other practitioner or responsible for supervising their work;\n(b) do not know or believe that they are a beneficiary under the will of the person making the request, or a recipient, in any other way, of a financial or other material benefit resulting from that person’s death, other than standard compensation for their services relating to the request; and\n(c) do not know or believe that they are connected to the other practitioner or to the person making the request in any other way that would affect their objectivity.\n(7) [Reasonable knowledge, care and skill] Medical assistance in dying must be provided with reasonable knowledge, care and skill and in accordance with any applicable provincial laws, rules or standards.\n(8) [Informing pharmacist] The medical practitioner or nurse practitioner who, in providing medical assistance in dying, prescribes or obtains a substance for that purpose must, before any pharmacist dispenses the substance, inform the pharmacist that the substance is intended for that purpose.\n(9) [Clarification] For greater certainty, nothing in this section compels an individual to provide or assist in providing medical assistance in dying.",
+    "history": "2016, c. 3, s. 3; 2021, c. 2, s. 1",
+    "last_amended": "2021-03-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 241.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-241.2.html"
+  },
+  {
+    "id": "C-46-s241.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "241.3",
+    "marginal_note": "Failure to comply with safeguards",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Medical Assistance in Dying",
+    "text": "241.3 A medical practitioner or nurse practitioner who, in providing medical assistance in dying, knowingly fails to comply, subject to subsection 241.2(3.2), with all of the requirements set out in paragraphs 241.2(3)(b) to (h) or paragraphs 241.2(3.1)(b) to (k), as the case may be, and with subsection 241.2(8) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2016, c. 3, s. 3; 2019, c. 25, s. 80; 2021, c. 2, s. 2",
+    "last_amended": "2021-03-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 241.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-241.3.html"
+  },
+  {
+    "id": "C-46-s241.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "241.31",
+    "marginal_note": "Filing information — practitioners",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Medical Assistance in Dying",
+    "text": "241.31\n(1) Unless they are exempted under regulations made under subsection (3), a medical practitioner or nurse practitioner who carries out an assessment of whether a person meets the criteria set out in subsection 241.2(1) or who receives a written request for medical assistance in dying must, in accordance with those regulations, provide the information required by those regulations to the recipient designated in those regulations.\n(1.1) [Filing information — responsible for preliminary assessments] Unless they are exempted under regulations made under subsection (3), any person who has the responsibility to carry out preliminary assessments of whether a person meets the criteria set out in subsection 241.2(1) must, in accordance with those regulations, provide the information required by those regulations to the recipient designated in those regulations.\n(2) [Filing information — pharmacist and pharmacy technicians] Unless they are exempted under regulations made under subsection (3), a pharmacist who dispenses a substance in connection with the provision of medical assistance in dying, or the person permitted to act as a pharmacy technician under the laws of a province who dispenses a substance to aid a medical practitioner or nurse practitioner in providing a person with medical assistance in dying, must, in accordance with those regulations, provide the information required by those regulations to the recipient designated in those regulations.\n(3) [Regulations] The Minister of Health must make regulations that he or she considers necessary\n(a) respecting the provision and collection, for the purpose of monitoring medical assistance in dying, of information relating to requests for, and the provision of, medical assistance in dying, including\n(i) the information to be provided, at various stages, by medical practitioners, nurse practitioners, persons referred to in subsection (1.1) who have the responsibility to carry out preliminary assessments, pharmacists and pharmacy technicians, or by a class of any of them, including\n(A) the elements considered in the course of the assessments — preliminary or otherwise — of whether a person meets the criteria set out in subsection 241.2(1),\n(B) information respecting the race or indigenous identity of a person who requests or receives medical assistance in dying, if the person consents to providing this information, and\n(C) information — other than information that must be provided in relation to the assessment of eligibility to receive medical assistance in dying and the application of safeguards — respecting any disability, as defined in section 2 of the Accessible Canada Act, of a person who requests or receives medical assistance in dying, if the person consents to providing that information,\n(ii) the form, manner and time in which the information must be provided,\n(iii) the designation of a person as the recipient of the information, and\n(iv) the collection of information from coroners and medical examiners;\n(b) respecting the use, analysis and interpretation of that information, including for the purposes of determining the presence of any inequality — including systemic inequality — or disadvantage based on race, Indigenous identity, disability or other characteristics, in medical assistance in dying;\n(b.1) respecting the protection, publication, and disclosure of that information;\n(c) respecting the disposal of that information; and\n(d) exempting, on any terms that may be specified, a class of persons from the requirements set out in subsections (1) to (2).\n(3.1) [Guidelines — information on death certificates] The Minister of Health, after consultation with representatives of the provincial governments responsible for health, must establish guidelines on the information to be included on death certificates in cases where medical assistance in dying has been provided, which may include the way in which to clearly identify medical assist­ance in dying as the manner of death, as well as the illness, disease or disability that prompted the request for medical assistance in dying.\n(4) [Offence and punishment] A medical practitioner or nurse practitioner who knowingly fails to comply with subsection (1), a person having the responsibility to carry out preliminary assessments who knowingly fails to comply with subsection (1.1) or a pharmacist or pharmacy technician who knowingly fails to comply with subsection (2),\n(a) is guilty of an indictable offence and liable to a term of imprisonment of not more than two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(5) [Offence and punishment] Everyone who knowingly contravenes the regulations made under subsection (3)\n(a) is guilty of an indictable offence and liable to a term of imprisonment of not more than two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(6) [Consultation] In performing his or her functions or duties under subsection (3), the Minister of Health must, when appropriate, consult with the minister responsible for the status of persons with disabilities.",
+    "history": "2016, c. 3, s. 4; 2021, c. 2, s. 3",
+    "last_amended": "2021-03-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 241.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-241.31.html"
+  },
+  {
+    "id": "C-46-s241.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "241.4",
+    "marginal_note": "Forgery",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Medical Assistance in Dying",
+    "text": "241.4\n(1) Everyone commits an offence who commits forgery in relation to a request for medical assistance in dying.\n(2) [Destruction of documents] Everyone commits an offence who destroys a document that relates to a request for medical assistance in dying with intent to interfere with\n(a) another person’s access to medical assistance in dying;\n(b) the lawful assessment of a request for medical assistance in dying;\n(c) another person invoking an exemption under any of subsections 227(1) or (2), 241(2) to (5) or 245(2); or\n(d) the provision by a person of information under section 241.31.\n(3) [Punishment] Everyone who commits an offence under subsection (1) or (2) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(4) [Definition of document] In subsection (2), document has the same meaning as in section 321.",
+    "history": "2016, c. 3, ss. 3, 5; 2019, c. 25, s. 81",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 241.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-241.4.html"
+  },
+  {
+    "id": "C-46-s242",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "242",
+    "marginal_note": "Neglect to obtain assistance in childbirth",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Neglect in Child-birth and Concealing Dead Body",
+    "text": "242 A female person who, being pregnant and about to be delivered, with intent that the child shall not live or with intent to conceal the birth of the child, fails to make provision for reasonable assistance in respect of her delivery is, if the child is permanently injured as a result of the failure or dies immediately before, during or in a short time after birth, as a result of the failure, guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 242; 2019, c. 25, s. 82",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-242.html"
+  },
+  {
+    "id": "C-46-s243",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "243",
+    "marginal_note": "Concealing body of child",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Neglect in Child-birth and Concealing Dead Body",
+    "text": "243 Every person who in any manner disposes of the dead body of a child, with intent to conceal the fact that its mother has been delivered of it, whether the child died before, during or after birth, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 243; 2019, c. 25, s. 82",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-243.html"
+  },
+  {
+    "id": "C-46-s244",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "244",
+    "marginal_note": "Discharging firearm with intent",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "244\n(1) Every person commits an offence who discharges a firearm at a person with intent to wound, maim or disfigure, to endanger the life of or to prevent the arrest or detention of any person — whether or not that person is the one at whom the firearm is discharged.\n(2) [Punishment] Every person who commits an offence under subsection (1) is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for a term not exceeding 14 years and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years; and\n(b) in any other case, to imprisonment for a term of not more than 14 years.\n(3) [Subsequent offences] In determining, for the purpose of paragraph (2)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244.2; or\n(c) an offence under section 220, 236, 239, 272 or 273, subsection 279(1) or section 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(4) [Sequence of convictions only] For the purposes of subsection (3), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "R.S., 1985, c. C-46, s. 244; 1995, c. 39, s. 144; 2008, c. 6, s. 17; 2009, c. 22, s. 7; 2022, c. 15, s. 10",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 244",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-244.html"
+  },
+  {
+    "id": "C-46-s244.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "244.1",
+    "marginal_note": "Causing bodily harm with intent — air gun or pistol",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "244.1 Every person who, with intent\n(a) to wound, maim or disfigure any person,\n(b) to endanger the life of any person, or\n(c) to prevent the arrest or detention of any person,\ndischarges an air or compressed gas gun or pistol at any person, whether or not that person is the person mentioned in paragraph (a), (b) or (c), is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "1995, c. 39, s. 144",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 244.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-244.1.html"
+  },
+  {
+    "id": "C-46-s244.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "244.2",
+    "marginal_note": "Discharging firearm — recklessness",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "244.2\n(1) Every person commits an offence\n(a) who intentionally discharges a firearm into or at a place, knowing that or being reckless as to whether another person is present in the place; or\n(b) who intentionally discharges a firearm while being reckless as to the life or safety of another person.\n(2) [Definition of place] For the purpose of paragraph (1)(a), place means any building or structure — or part of one — or any motor vehicle, vessel, aircraft, railway vehicle, container or trailer.\n(3) [Punishment] Every person who commits an offence under subsection (1) is guilty of an indictable offence and\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if the offence is committed for the benefit of, at the direction of or in association with a criminal organization, is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of\n(i) five years, in the case of a first offence, and\n(ii) seven years, in the case of a second or subsequent offence; and\n(b) in any other case, is liable to imprisonment for a term of not more than 14 years.\n(4) [Subsequent offences] In determining, for the purpose of paragraph (3)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244; or\n(c) an offence under section 220, 236, 239, 272 or 273, subsection 279(1) or section 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(5) [Sequence of convictions only] For the purpose of subsection (4), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "2009, c. 22, s. 8; 2022, c. 15, s. 11",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 244.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-244.2.html"
+  },
+  {
+    "id": "C-46-s245",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "245",
+    "marginal_note": "Administering noxious thing",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "245\n(1) Every person who administers or causes to be administered to any other person or causes any other person to take poison or any other destructive or noxious thing is guilty\n(a) of an indictable offence and liable to imprisonment for a term of not more than 14 years, if they did so with intent to endanger the life of or to cause bodily harm to that person; or\n(b) of an indictable offence and liable to imprisonment for a term of not more than two years or of an offence punishable on summary conviction, if they did so with intent to aggrieve or annoy that person.\n(2) [Exemption] Subsection (1) does not apply to\n(a) a medical practitioner or nurse practitioner who provides medical assistance in dying in accordance with section 241.2; and\n(b) a person who does anything for the purpose of aiding a medical practitioner or nurse practitioner to provide medical assistance in dying in accordance with section 241.2.\n(3) [Definitions] In subsection (2), medical assistance in dying, medical practitioner and nurse practitioner have the same meanings as in section 241.1.",
+    "history": "R.S., 1985, c. C-46, s. 245; 2016, c. 3, s. 6; 2019, c. 25, s. 83",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 245",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-245.html"
+  },
+  {
+    "id": "C-46-s246",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "246",
+    "marginal_note": "Overcoming resistance to commission of offence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "246 Every one who, with intent to enable or assist himself or another person to commit an indictable offence,\n(a) attempts, by any means, to choke, suffocate or strangle another person, or by any means calculated to choke, suffocate or strangle, attempts to render another person insensible, unconscious or incapable of resistance, or\n(b) administers or causes to be administered to any person, or attempts to administer to any person, or causes or attempts to cause any person to take a stupefying or overpowering drug, matter or thing,\nis guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., c. C-34, s. 230; 1972, c. 13, s. 70",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 246",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-246.html"
+  },
+  {
+    "id": "C-46-s247",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "247",
+    "marginal_note": "Traps likely to cause bodily harm",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "247\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who with intent to cause death or bodily harm to a person, whether ascertained or not,\n(a) sets or places a trap, device or other thing that is likely to cause death or bodily harm to a person; or\n(b) being in occupation or possession of a place, knowingly permits such a trap, device or other thing to remain in that place.\n(2) [Bodily harm] Every person who commits an offence under subsection (1), and by doing so causes bodily harm to any other person, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(3) [Offence-related place] Every person who commits an offence under subsection (1), in a place kept or used for the purpose of committing another indictable offence, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(4) [Offence-related place — bodily harm] Every one who commits an offence under subsection (1), in a place kept or used for the purpose of committing another indictable offence, and thereby causes bodily harm to a person is guilty of an indictable offence and liable to a term of imprisonment not exceeding fourteen years.\n(5) [Death] Every one who commits an offence under subsection (1) and thereby causes the death of any other person is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., 1985, c. C-46, s. 247; 2004, c. 12, s. 6; 2019, c. 25, s. 84",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 247",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-247.html"
+  },
+  {
+    "id": "C-46-s248",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "248",
+    "marginal_note": "Interfering with transportation facilities",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "248 Every one who, with intent to endanger the safety of any person, places anything on or does anything to any property that is used for or in connection with the transportation of persons or goods by land, water or air that is likely to cause death or bodily harm to persons is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., c. C-34, s. 232",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 248",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-248.html"
+  },
+  {
+    "id": "C-46-s249",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "249",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "249 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 249",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-249.html"
+  },
+  {
+    "id": "C-46-s249.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "249.1",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "249.1 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 249.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-249.1.html"
+  },
+  {
+    "id": "C-46-s249.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "249.2",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "249.2 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 249.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-249.2.html"
+  },
+  {
+    "id": "C-46-s249.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "249.3",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "249.3 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 249.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-249.3.html"
+  },
+  {
+    "id": "C-46-s249.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "249.4",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "249.4 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 249.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-249.4.html"
+  },
+  {
+    "id": "C-46-s250",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "250",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "250 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-250.html"
+  },
+  {
+    "id": "C-46-s251",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "251",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "251 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 251",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-251.html"
+  },
+  {
+    "id": "C-46-s252",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "252",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "252 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-252.html"
+  },
+  {
+    "id": "C-46-s253",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "253",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "253 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 253",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-253.html"
+  },
+  {
+    "id": "C-46-s253.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "253.1",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "253.1 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 253.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-253.1.html"
+  },
+  {
+    "id": "C-46-s254",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "254",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "254 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 254",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-254.html"
+  },
+  {
+    "id": "C-46-s254.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "254.01",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "254.01 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 254.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-254.01.html"
+  },
+  {
+    "id": "C-46-s254.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "254.1",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "254.1 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 254.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-254.1.html"
+  },
+  {
+    "id": "C-46-s255",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "255",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "255 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 255",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-255.html"
+  },
+  {
+    "id": "C-46-s255.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "255.1",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "255.1 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 255.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-255.1.html"
+  },
+  {
+    "id": "C-46-s256",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "256",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "256 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 256",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-256.html"
+  },
+  {
+    "id": "C-46-s257",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "257",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "257 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 257",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-257.html"
+  },
+  {
+    "id": "C-46-s258",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "258",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "258 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 258",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-258.html"
+  },
+  {
+    "id": "C-46-s258.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "258.1",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "258.1 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 258.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-258.1.html"
+  },
+  {
+    "id": "C-46-s259",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "259",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "259 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 259",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-259.html"
+  },
+  {
+    "id": "C-46-s260",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "260",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "260 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-260.html"
+  },
+  {
+    "id": "C-46-s261",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "261",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "261 [Repealed, 2018, c. 21, s. 14]",
+    "history": "",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 261",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-261.html"
+  },
+  {
+    "id": "C-46-s262",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "262",
+    "marginal_note": "Impeding attempt to save life",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "262 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who\n(a) prevents or impedes or attempts to prevent or impede any person who is attempting to save his own life, or\n(b) without reasonable cause prevents or impedes or attempts to prevent or impede any person who is attempting to save the life of another person.",
+    "history": "R.S., 1985, c. C-46, s. 262; 2019, c. 25, s. 90",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 262",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-262.html"
+  },
+  {
+    "id": "C-46-s263",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "263",
+    "marginal_note": "Duty to safeguard opening in ice",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "263\n(1) Every one who makes or causes to be made an opening in ice that is open to or frequented by the public is under a legal duty to guard it in a manner that is adequate to prevent persons from falling in by accident and is adequate to warn them that the opening exists.\n(2) [Excavation on land] Every one who leaves an excavation on land that he owns or of which he has charge or supervision is under a legal duty to guard it in a manner that is adequate to prevent persons from falling in by accident and is adequate to warn them that the excavation exists.\n(3) [Offences] Every one who fails to perform a duty imposed by subsection (1) or (2) is guilty of\n(a) manslaughter, if the death of any person results therefrom;\n(b) an offence under section 269, if bodily harm to any person results therefrom; or\n(c) an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 242; 1980-81-82-83, c. 125, s. 18",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 263",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-263.html"
+  },
+  {
+    "id": "C-46-s264",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "264",
+    "marginal_note": "Criminal harassment",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Bodily Harm and Acts and Omissions Causing Danger to the Person",
+    "text": "264\n(1) No person shall, without lawful authority and knowing that another person is harassed or recklessly as to whether the other person is harassed, engage in conduct referred to in subsection (2) that causes that other person reasonably, in all the circumstances, to fear for their safety or the safety of anyone known to them.\n(2) [Prohibited conduct] The conduct mentioned in subsection (1) consists of\n(a) repeatedly following from place to place the other person or anyone known to them;\n(b) repeatedly communicating with, either directly or indirectly, the other person or anyone known to them;\n(c) besetting or watching the dwelling-house, or place where the other person, or anyone known to them, resides, works, carries on business or happens to be; or\n(d) engaging in threatening conduct directed at the other person or any member of their family.\n(3) [Punishment] Every person who contravenes this section is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.\n(4) [Factors to be considered] Where a person is convicted of an offence under this section, the court imposing the sentence on the person shall consider as an aggravating factor that, at the time the offence was committed, the person contravened\n(a) the terms or conditions of an order made pursuant to section 161 or a recognizance entered into pursuant to section 810, 810.1 or 810.2; or\n(b) the terms or conditions of any other order or recognizance, or of an undertaking, made or entered into under the common law, this Act or any other Act of Parliament or of a provincial legislature that is similar in effect to an order or recognizance referred to in paragraph (a).\n(5) [Reasons] Where the court is satisfied of the existence of an aggravating factor referred to in subsection (4), but decides not to give effect to it for sentencing purposes, the court shall give reasons for its decision.",
+    "history": "R.S., 1985, c. C-46, s. 264; R.S., 1985, c. 27 (1st Supp.), s. 37; 1993, c. 45, s. 2; 1997, c. 16, s. 4, c. 17, s. 9; 2002, c. 13, s. 10; 2019, c. 25, s. 91",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 264",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-264.html"
+  },
+  {
+    "id": "C-46-s264.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "264.1",
+    "marginal_note": "Uttering threats",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "264.1\n(1) Every one commits an offence who, in any manner, knowingly utters, conveys or causes any person to receive a threat\n(a) to cause death or bodily harm to any person;\n(b) to burn, destroy or damage real or personal property; or\n(c) to kill, poison or injure an animal or bird that is the property of any person.\n(2) [Punishment] Every one who commits an offence under paragraph (1)(a) is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.\n(3) [Idem] Every one who commits an offence under paragraph (1)(b) or (c)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 38; 1994, c. 44, s. 16; 2019, c. 25, s. 92",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 264.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-264.1.html"
+  },
+  {
+    "id": "C-46-s265",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "265",
+    "marginal_note": "Assault",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "265\n(1) A person commits an assault when\n(a) without the consent of another person, he applies force intentionally to that other person, directly or indirectly;\n(b) he attempts or threatens, by an act or a gesture, to apply force to another person, if he has, or causes that other person to believe on reasonable grounds that he has, present ability to effect his purpose; or\n(c) while openly wearing or carrying a weapon or an imitation thereof, he accosts or impedes another person or begs.\n(2) [Application] This section applies to all forms of assault, including sexual assault, sexual assault with a weapon, threats to a third party or causing bodily harm and aggravated sexual assault.\n(3) [Consent] For the purposes of this section, no consent is obtained where the complainant submits or does not resist by reason of\n(a) the application of force to the complainant or to a person other than the complainant;\n(b) threats or fear of the application of force to the complainant or to a person other than the complainant;\n(c) fraud; or\n(d) the exercise of authority.\n(4) [Accused’s belief as to consent] Where an accused alleges that he believed that the complainant consented to the conduct that is the subject-matter of the charge, a judge, if satisfied that there is sufficient evidence and that, if believed by the jury, the evidence would constitute a defence, shall instruct the jury, when reviewing all the evidence relating to the determination of the honesty of the accused’s belief, to consider the presence or absence of reasonable grounds for that belief.",
+    "history": "R.S., c. C-34, s. 244; 1974-75-76, c. 93, s. 21; 1980-81-82-83, c. 125, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 265",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-265.html"
+  },
+  {
+    "id": "C-46-s266",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "266",
+    "marginal_note": "Assault",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "266 Every one who commits an assault is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 245; 1972, c. 13, s. 21; 1974-75-76, c. 93, s. 22; 1980-81-82-83, c. 125, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 266",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-266.html"
+  },
+  {
+    "id": "C-46-s267",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "267",
+    "marginal_note": "Assault with a weapon or causing bodily harm",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "267 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who, in committing an assault,\n(a) carries, uses or threatens to use a weapon or an imitation thereof,\n(b) causes bodily harm to the complainant, or\n(c) chokes, suffocates or strangles the complainant.",
+    "history": "R.S., 1985, c. C-46, s. 267; 1994, c. 44, s. 17; 2019, c. 25, s. 93",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 267",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-267.html"
+  },
+  {
+    "id": "C-46-s268",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "268",
+    "marginal_note": "Aggravated assault",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "268\n(1) Every one commits an aggravated assault who wounds, maims, disfigures or endangers the life of the complainant.\n(2) [Punishment] Every one who commits an aggravated assault is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(3) [Excision] For greater certainty, in this section, “wounds” or “maims” includes to excise, infibulate or mutilate, in whole or in part, the labia majora, labia minora or clitoris of a person, except where\n(a) a surgical procedure is performed, by a person duly qualified by provincial law to practise medicine, for the benefit of the physical health of the person or for the purpose of that person having normal reproductive functions or normal sexual appearance or function; or\n(b) the person is at least eighteen years of age and there is no resulting bodily harm.\n(4) [Consent] For the purposes of this section and section 265, no consent to the excision, infibulation or mutilation, in whole or in part, of the labia majora, labia minora or clitoris of a person is valid, except in the cases described in paragraphs (3)(a) and (b).",
+    "history": "R.S., 1985, c. C-46, s. 268; 1997, c. 16, s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 268",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-268.html"
+  },
+  {
+    "id": "C-46-s269",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "269",
+    "marginal_note": "Unlawfully causing bodily harm",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "269 Every one who unlawfully causes bodily harm to any person is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 269; 1994, c. 44, s. 18; 2019, c. 25, s. 94",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 269",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-269.html"
+  },
+  {
+    "id": "C-46-s269.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "269.01",
+    "marginal_note": "Aggravating circumstance — assault against a public transit operator",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "269.01\n(1) When a court imposes a sentence for an offence referred to in paragraph 264.1(1)(a) or any of sections 266 to 269, it shall consider as an aggravating circumstance the fact that the victim of the offence was, at the time of the commission of the offence, a public transit operator engaged in the performance of his or her duty.\n(2) [Definitions] The following definitions apply in this section.\npublic transit operator means an individual who operates a vehicle used in the provision of passenger transportation services to the public, and includes an individual who operates a school bus. (conducteur de véhicule de transport en commun)\nvehicle includes a bus, paratransit vehicle, licensed taxi cab, train, subway, tram and ferry. (véhicule)",
+    "history": "2015, c. 1, s. 1",
+    "last_amended": "2015-02-25",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 269.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-269.01.html"
+  },
+  {
+    "id": "C-46-s269.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "269.1",
+    "marginal_note": "Torture",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "269.1\n(1) Every official, or every person acting at the instigation of or with the consent or acquiescence of an official, who inflicts torture on any other person is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(2) [Definitions] For the purposes of this section,\nofficial means\n(a) a peace officer,\n(b) a public officer,\n(c) a member of the Canadian Forces, or\n(d) any person who may exercise powers, pursuant to a law in force in a foreign state, that would, in Canada, be exercised by a person referred to in paragraph (a), (b), or (c),\nwhether the person exercises powers in Canada or outside Canada; (fonctionnaire)\ntorture means any act or omission by which severe pain or suffering, whether physical or mental, is intentionally inflicted on a person\n(a) for a purpose including\n(i) obtaining from the person or from a third person information or a statement,\n(ii) punishing the person for an act that the person or a third person has committed or is suspected of having committed, and\n(iii) intimidating or coercing the person or a third person, or\n(b) for any reason based on discrimination of any kind,\nbut does not include any act or omission arising only from, inherent in or incidental to lawful sanctions. (torture)\n(3) [No defence] It is no defence to a charge under this section that the accused was ordered by a superior or a public authority to perform the act or omission that forms the subject-matter of the charge or that the act or omission is alleged to have been justified by exceptional circumstances, including a state of war, a threat of war, internal political instability or any other public emergency.\n(4) [Evidence] In any proceedings over which Parliament has jurisdiction, any statement obtained as a result of the commission of an offence under this section is inadmissible in evidence, except as evidence that the statement was so obtained.",
+    "history": "R.S., 1985, c. 10 (3rd Supp.), s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 269.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-269.1.html"
+  },
+  {
+    "id": "C-46-s270",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "270",
+    "marginal_note": "Assaulting a peace officer",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "270\n(1) Every one commits an offence who\n(a) assaults a public officer or peace officer engaged in the execution of his duty or a person acting in aid of such an officer;\n(b) assaults a person with intent to resist or prevent the lawful arrest or detention of himself or another person; or\n(c) assaults a person\n(i) who is engaged in the lawful execution of a process against lands or goods or in making a lawful distress or seizure, or\n(ii) with intent to rescue anything taken under lawful process, distress or seizure.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 246; 1972, c. 13, s. 22; 1980-81-82-83, c. 125, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 270",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-270.html"
+  },
+  {
+    "id": "C-46-s270.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "270.01",
+    "marginal_note": "Assaulting peace officer with weapon or causing bodily harm",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "270.01\n(1) Everyone commits an offence who, in committing an assault referred to in section 270,\n(a) carries, uses or threatens to use a weapon or an imitation of one; or\n(b) causes bodily harm to the complainant.\n(2) [Punishment] Everyone who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2009, c. 22, s. 9; 2019, c. 25, s. 95",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 270.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-270.01.html"
+  },
+  {
+    "id": "C-46-s270.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "270.02",
+    "marginal_note": "Aggravated assault of peace officer",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "270.02 Everyone who, in committing an assault referred to in section 270, wounds, maims, disfigures or endangers the life of the complainant is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "2009, c. 22, s. 9",
+    "last_amended": "2009-10-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 270.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-270.02.html"
+  },
+  {
+    "id": "C-46-s270.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "270.03",
+    "marginal_note": "Sentences to be served consecutively",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "270.03 A sentence imposed on a person for an offence under subsection 270(1) or 270.01(1) or section 270.02 committed against a law enforcement officer, as defined in subsection 445.01(4), shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events.",
+    "history": "2015, c. 34, s. 2",
+    "last_amended": "2015-06-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 270.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-270.03.html"
+  },
+  {
+    "id": "C-46-s270.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "270.1",
+    "marginal_note": "Disarming a peace officer",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "270.1\n(1) Every one commits an offence who, without the consent of a peace officer, takes or attempts to take a weapon that is in the possession of the peace officer when the peace officer is engaged in the execution of his or her duty.\n(2) [Definition of weapon] For the purpose of subsection (1), weapon means any thing that is designed to be used to cause injury or death to, or to temporarily incapacitate, a person.\n(3) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2002, c. 13, s. 11; 2019, c. 25, s. 96",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 270.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-270.1.html"
+  },
+  {
+    "id": "C-46-s271",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "271",
+    "marginal_note": "Sexual assault",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "271 Everyone who commits a sexual assault is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than 10 years or, if the complainant is under the age of 16 years, to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or\n(b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months or, if the complainant is under the age of 16 years, to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months.",
+    "history": "R.S., 1985, c. C-46, s. 271; R.S., 1985, c. 19 (3rd Supp.), s. 10; 1994, c. 44, s. 19; 2012, c. 1, s. 25; 2015, c. 23, s. 14",
+    "last_amended": "2015-07-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 271",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-271.html"
+  },
+  {
+    "id": "C-46-s272",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "272",
+    "marginal_note": "Sexual assault with a weapon, threats to a third party or causing bodily harm",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "272\n(1) Every person commits an offence who, in committing a sexual assault,\n(a) carries, uses or threatens to use a weapon or an imitation of a weapon;\n(b) threatens to cause bodily harm to a person other than the complainant;\n(c) causes bodily harm to the complainant;\n(c.1) chokes, suffocates or strangles the complainant; or\n(d) is a party to the offence with any other person.\n(2) [Punishment] Every person who commits an offence under subsection (1) is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for a term not exceeding 14 years and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) in any other case where a firearm is used in the commission of the offence, to imprisonment for a term not exceeding 14 years and to a minimum punishment of imprisonment for a term of four years; and\n(a.2) if the complainant is under the age of 16 years, to imprisonment for life and to a minimum punishment of imprisonment for a term of five years; and\n(b) in any other case, to imprisonment for a term not exceeding fourteen years.\n(3) [Subsequent offences] In determining, for the purpose of paragraph (2)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 239 or 273, subsection 279(1) or section 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(4) [Sequence of convictions only] For the purposes of subsection (3), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "R.S., 1985, c. C-46, s. 272; 1995, c. 39, s. 145; 2008, c. 6, s. 28; 2009, c. 22, s. 10; 2012, c. 1, s. 26; 2015, c. 23, s. 15; 2019, c. 25, s. 97",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 272",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-272.html"
+  },
+  {
+    "id": "C-46-s273",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "273",
+    "marginal_note": "Aggravated sexual assault",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "273\n(1) Every one commits an aggravated sexual assault who, in committing a sexual assault, wounds, maims, disfigures or endangers the life of the complainant.\n(2) [Aggravated sexual assault] Every person who commits an aggravated sexual assault is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for life and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) in any other case where a firearm is used in the commission of the offence, to imprisonment for life and to a minimum punishment of imprisonment for a term of four years; and\n(a.2) if the complainant is under the age of 16 years, to imprisonment for life and to a minimum punishment of imprisonment for a term of five years; and\n(b) in any other case, to imprisonment for life.\n(3) [Subsequent offences] In determining, for the purpose of paragraph (2)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 239 or 272, subsection 279(1) or section 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(4) [Sequence of convictions only] For the purposes of subsection (3), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "R.S., 1985, c. C-46, s. 273; 1995, c. 39, s. 146; 2008, c. 6, s. 29; 2009, c. 22, s. 11; 2012, c. 1, s. 27",
+    "last_amended": "2012-08-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 273",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-273.html"
+  },
+  {
+    "id": "C-46-s273.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "273.1",
+    "marginal_note": "Meaning of consent",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "273.1\n(1) Subject to subsection (2) and subsection 265(3), consent means, for the purposes of sections 271, 272 and 273, the voluntary agreement of the complainant to engage in the sexual activity in question.\n(1.1) [Consent] Consent must be present at the time the sexual activity in question takes place.\n(1.2) [Question of law] The question of whether no consent is obtained under subsection 265(3) or subsection (2) or (3) is a question of law.\n(2) [No consent obtained] For the purpose of subsection (1), no consent is obtained if\n(a) the agreement is expressed by the words or conduct of a person other than the complainant;\n(a.1) the complainant is unconscious;\n(b) the complainant is incapable of consenting to the activity for any reason other than the one referred to in paragraph (a.1);\n(c) the accused induces the complainant to engage in the activity by abusing a position of trust, power or authority;\n(d) the complainant expresses, by words or conduct, a lack of agreement to engage in the activity; or\n(e) the complainant, having consented to engage in sexual activity, expresses, by words or conduct, a lack of agreement to continue to engage in the activity.\n(3) [Subsection (2) not limiting] Nothing in subsection (2) shall be construed as limiting the circumstances in which no consent is obtained.",
+    "history": "1992, c. 38, s. 1; 2018, c. 29, s. 19",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 273.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-273.1.html"
+  },
+  {
+    "id": "C-46-s273.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "273.2",
+    "marginal_note": "Where belief in consent not a defence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "273.2 It is not a defence to a charge under section 271, 272 or 273 that the accused believed that the complainant consented to the activity that forms the subject-matter of the charge, where\n(a) the accused’s belief arose from\n(i) the accused’s self-induced intoxication,\n(ii) the accused’s recklessness or wilful blindness, or\n(iii) any circumstance referred to in subsection 265(3) or 273.1(2) or (3) in which no consent is obtained;\n(b) the accused did not take reasonable steps, in the circumstances known to the accused at the time, to ascertain that the complainant was consenting; or\n(c) there is no evidence that the complainant’s voluntary agreement to the activity was affirmatively expressed by words or actively expressed by conduct.",
+    "history": "1992, c. 38, s. 1; 2018, c. 29, s. 20",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 273.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-273.2.html"
+  },
+  {
+    "id": "C-46-s273.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "273.3",
+    "marginal_note": "Removal of child from Canada",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "273.3\n(1) No person shall do anything for the purpose of removing from Canada a person who is ordinarily resident in Canada and who is\n(a) under the age of 16 years, with the intention that an act be committed outside Canada that if it were committed in Canada would be an offence against section 151 or 152 or subsection 160(3) or 173(2) in respect of that person;\n(b) 16 years of age or more but under the age of eighteen years, with the intention that an act be committed outside Canada that if it were committed in Canada would be an offence against section 153 in respect of that person;\n(c) under the age of 18 years, with the intention that an act be committed outside Canada that if it were committed in Canada would be an offence against section 155, subsection 160(2) or section 170, 171, 267, 268, 269, 271, 272, 273 or 320.102 in respect of that person; or\n(d) under the age of 18 years, with the intention that an act be committed outside Canada that, if it were committed in Canada, would be an offence against section 293.1 in respect of that person or under the age of 16 years, with the intention that an act be committed outside Canada that, if it were committed in Canada, would be an offence against section 293.2 in respect of that person.\n(2) [Punishment] Every person who contravenes this section is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "1993, c. 45, s. 3; 1997, c. 18, s. 13; 2008, c. 6, s. 54; 2015, c. 29, s. 8; 2019, c. 25, s. 98; 2021, c. 24, s. 4",
+    "last_amended": "2022-01-07",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 273.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-273.3.html"
+  },
+  {
+    "id": "C-46-s274",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "274",
+    "marginal_note": "Corroboration not required",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "274 If an accused is charged with an offence under section 151, 152, 153, 153.1, 155, 160, 170, 171, 172, 173, 271, 272, 273, 286.1, 286.2 or 286.3, no corroboration is required for a conviction and the judge shall not instruct the jury that it is unsafe to find the accused guilty in the absence of corroboration.",
+    "history": "R.S., 1985, c. C-46, s. 274; R.S., 1985, c. 19 (3rd Supp.), s. 11; 2002, c. 13, s. 12; 2014, c. 25, s. 16; 2019, c. 25, s. 99",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 274",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-274.html"
+  },
+  {
+    "id": "C-46-s275",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "275",
+    "marginal_note": "Rules respecting recent complaint abrogated",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "275 The rules relating to evidence of recent complaint are hereby abrogated with respect to offences under sections 151, 152, 153, 153.1 and 155, subsections 160(2) and (3) and sections 170, 171, 172, 173, 271, 272 and 273.",
+    "history": "R.S., 1985, c. C-46, s. 275; R.S., 1985, c. 19 (3rd Supp.), s. 11; 2002, c. 13, s. 12; 2019, c. 25, s. 99",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 275",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-275.html"
+  },
+  {
+    "id": "C-46-s276",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "276",
+    "marginal_note": "Evidence of complainant’s sexual activity",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "276\n(1) In proceedings in respect of an offence under section 151, 152, 153, 153.1 or 155, subsection 160(2) or (3) or section 170, 171, 172, 173, 271, 272 or 273, evidence that the complainant has engaged in sexual activity, whether with the accused or with any other person, is not admissible to support an inference that, by reason of the sexual nature of that activity, the complainant\n(a) is more likely to have consented to the sexual activity that forms the subject-matter of the charge; or\n(b) is less worthy of belief.\n(2) [Conditions for admissibility] In proceedings in respect of an offence referred to in subsection (1), evidence shall not be adduced by or on behalf of the accused that the complainant has engaged in sexual activity other than the sexual activity that forms the subject-matter of the charge, whether with the accused or with any other person, unless the judge, provincial court judge or justice determines, in accordance with the procedures set out in sections 278.93 and 278.94, that the evidence\n(a) is not being adduced for the purpose of supporting an inference described in subsection (1);\n(b) is relevant to an issue at trial; and\n(c) is of specific instances of sexual activity; and\n(d) has significant probative value that is not substantially outweighed by the danger of prejudice to the proper administration of justice.\n(3) [Factors that judge must consider] In determining whether evidence is admissible under subsection (2), the judge, provincial court judge or justice shall take into account\n(a) the interests of justice, including the right of the accused to make a full answer and defence;\n(b) society’s interest in encouraging the reporting of sexual assault offences;\n(c) whether there is a reasonable prospect that the evidence will assist in arriving at a just determination in the case;\n(d) the need to remove from the fact-finding process any discriminatory belief or bias;\n(e) the risk that the evidence may unduly arouse sentiments of prejudice, sympathy or hostility in the jury;\n(f) the potential prejudice to the complainant’s personal dignity and right of privacy;\n(g) the right of the complainant and of every individual to personal security and to the full protection and benefit of the law; and\n(h) any other factor that the judge, provincial court judge or justice considers relevant.\n(4) [Interpretation] For the purpose of this section, sexual activity includes any communication made for a sexual purpose or whose content is of a sexual nature.",
+    "history": "R.S., 1985, c. C-46, s. 276; R.S., 1985, c. 19 (3rd Supp.), s. 12; 1992, c. 38, s. 2; 2002, c. 13, s. 13; 2018, c. 29, s. 21; 2019, c. 25, s. 100",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 276",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-276.html"
+  },
+  {
+    "id": "C-46-s276.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "276.1",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "276.1 [Repealed, 2018, c. 29, s. 22]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 276.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-276.1.html"
+  },
+  {
+    "id": "C-46-s276.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "276.2",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "276.2 [Repealed, 2018, c. 29, s. 22]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 276.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-276.2.html"
+  },
+  {
+    "id": "C-46-s276.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "276.3",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "276.3 [Repealed, 2018, c. 29, s. 22]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 276.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-276.3.html"
+  },
+  {
+    "id": "C-46-s276.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "276.4",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "276.4 [Repealed, 2018, c. 29, s. 22]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 276.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-276.4.html"
+  },
+  {
+    "id": "C-46-s276.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "276.5",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "276.5 [Repealed, 2018, c. 29, s. 22]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 276.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-276.5.html"
+  },
+  {
+    "id": "C-46-s277",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "277",
+    "marginal_note": "Reputation evidence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "277 In proceedings in respect of an offence under section 151, 152, 153, 153.1 or 155, subsection 160(2) or (3) or section 170, 171, 172, 173, 271, 272 or 273, evidence of sexual reputation, whether general or specific, is not admissible for the purpose of challenging or supporting the credibility of the complainant.",
+    "history": "R.S., 1985, c. C-46, s. 277; R.S., 1985, c. 19 (3rd Supp.), s. 13; 2002, c. 13, s. 14; 2019, c. 25, s. 101",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 277",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-277.html"
+  },
+  {
+    "id": "C-46-s278",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278",
+    "marginal_note": "Spouse may be charged",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278 A husband or wife may be charged with an offence under section 271, 272 or 273 in respect of his or her spouse, whether or not the spouses were living together at the time the activity that forms the subject-matter of the charge occurred.",
+    "history": "1980-81-82-83, c. 125, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.html"
+  },
+  {
+    "id": "C-46-s278.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.1",
+    "marginal_note": "Definition of record",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.1 For the purposes of sections 278.2 to 278.92, record means any form of record that contains personal information for which there is a reasonable expectation of privacy and includes medical, psychiatric, therapeutic, counselling, education, employment, child welfare, adoption and social services records, personal journals and diaries, and records containing personal information the production or disclosure of which is protected by any other Act of Parliament or a provincial legislature, but does not include records made by persons responsible for the investigation or prosecution of the offence.",
+    "history": "1997, c. 30, s. 1; 2018, c. 29, s. 23",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.1.html"
+  },
+  {
+    "id": "C-46-s278.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.2",
+    "marginal_note": "Production of record to accused",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.2\n(1) Except in accordance with sections 278.3 to 278.91, no record relating to a complainant or a witness shall be produced to an accused in any proceedings in respect of any of the following offences or in any proceedings in respect of two or more offences at least one of which is any of the following offences:\n(a) an offence under section 151, 152, 153, 153.1, 155, 160, 170, 171, 172, 173, 213, 271, 272, 273, 279.01, 279.011, 279.02, 279.03, 286.1, 286.2 or 286.3; or\n(b) any offence under this Act, as it read from time to time before the day on which this paragraph comes into force, if the conduct alleged would be an offence referred to in paragraph (a) if it occurred on or after that day.\n(2) [Application of provisions] Section 278.1, this section and sections 278.3 to 278.91 apply where a record is in the possession or control of any person, including the prosecutor in the proceedings, unless, in the case of a record in the possession or control of the prosecutor, the complainant or witness to whom the record relates has expressly waived the application of those sections.\n(3) [Duty of prosecutor to give notice] In the case of a record in respect of which this section applies that is in the possession or control of the prosecutor, the prosecutor shall notify the accused that the record is in the prosecutor’s possession but, in doing so, the prosecutor shall not disclose the record’s contents.",
+    "history": "1997, c. 30, s. 1; 1998, c. 9, s. 3; 2014, c. 25, ss. 17, 48; 2015, c. 13, s. 5; 2019, c. 25, s. 102",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.2.html"
+  },
+  {
+    "id": "C-46-s278.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.3",
+    "marginal_note": "Application for production",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.3\n(1) An accused who seeks production of a record referred to in subsection 278.2(1) must make an application to the judge before whom the accused is to be, or is being, tried.\n(2) [No application in other proceedings] For greater certainty, an application under subsection (1) may not be made to a judge or justice presiding at any other proceedings, including a preliminary inquiry.\n(3) [Form and content of application] An application must be made in writing and set out\n(a) particulars identifying the record that the accused seeks to have produced and the name of the person who has possession or control of the record; and\n(b) the grounds on which the accused relies to establish that the record is likely relevant to an issue at trial or to the competence of a witness to testify.\n(4) [Insufficient grounds] Any one or more of the following assertions by the accused are not sufficient on their own to establish that the record is likely relevant to an issue at trial or to the competence of a witness to testify:\n(a) that the record exists;\n(b) that the record relates to medical or psychiatric treatment, therapy or counselling that the complainant or witness has received or is receiving;\n(c) that the record relates to the incident that is the subject-matter of the proceedings;\n(d) that the record may disclose a prior inconsistent statement of the complainant or witness;\n(e) that the record may relate to the credibility of the complainant or witness;\n(f) that the record may relate to the reliability of the testimony of the complainant or witness merely because the complainant or witness has received or is receiving psychiatric treatment, therapy or counselling;\n(g) that the record may reveal allegations of sexual abuse of the complainant by a person other than the accused;\n(h) that the record relates to the sexual activity of the complainant with any person, including the accused;\n(i) that the record relates to the presence or absence of a recent complaint;\n(j) that the record relates to the complainant’s sexual reputation; or\n(k) that the record was made close in time to a complaint or to the activity that forms the subject-matter of the charge against the accused.\n(5) [Service of application and subpoena] The accused shall serve the application on the prosecutor, on the person who has possession or control of the record, on the complainant or witness, as the case may be, and on any other person to whom, to the knowledge of the accused, the record relates, at least 60 days before the hearing referred to in subsection 278.4(1) or any shorter interval that the judge may allow in the interests of justice. The accused shall also serve a subpoena issued under Part XXII in Form 16.1 on the person who has possession or control of the record at the same time as the application is served.\n(6) [Service on other persons] The judge may at any time order that the application be served on any person to whom the judge considers the record may relate.",
+    "history": "1997, c. 30, s. 1; 2015, c. 13, s. 6; 2018, c. 29, s. 24",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.3.html"
+  },
+  {
+    "id": "C-46-s278.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.4",
+    "marginal_note": "Hearing in camera",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.4\n(1) The judge shall hold a hearing in camera to determine whether to order the person who has possession or control of the record to produce it to the court for review by the judge.\n(2) [Persons who may appear at hearing] The person who has possession or control of the record, the complainant or witness, as the case may be, and any other person to whom the record relates may appear and make submissions at the hearing, but they are not compellable as witnesses at the hearing.\n(2.1) [Right to counsel] The judge shall, as soon as feasible, inform any person referred to in subsection (2) who participates in the hearing of their right to be represented by counsel.\n(3) [Costs] No order for costs may be made against a person referred to in subsection (2) in respect of their participation in the hearing.",
+    "history": "1997, c. 30, s. 1; 2015, c. 13, s. 7",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.4.html"
+  },
+  {
+    "id": "C-46-s278.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.5",
+    "marginal_note": "Judge may order production of record for review",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.5\n(1) The judge may order the person who has possession or control of the record to produce the record or part of the record to the court for review by the judge if, after the hearing referred to in subsection 278.4(1), the judge is satisfied that\n(a) the application was made in accordance with subsections 278.3(2) to (6);\n(b) the accused has established that the record is likely relevant to an issue at trial or to the competence of a witness to testify; and\n(c) the production of the record is necessary in the interests of justice.\n(2) [Factors to be considered] In determining whether to order the production of the record or part of the record for review pursuant to subsection (1), the judge shall consider the salutary and deleterious effects of the determination on the accused’s right to make a full answer and defence and on the right to privacy, personal security and equality of the complainant or witness, as the case may be, and of any other person to whom the record relates. In particular, the judge shall take the following factors into account:\n(a) the extent to which the record is necessary for the accused to make a full answer and defence;\n(b) the probative value of the record;\n(c) the nature and extent of the reasonable expectation of privacy with respect to the record;\n(d) whether production of the record is based on a discriminatory belief or bias;\n(e) the potential prejudice to the personal dignity and right to privacy of any person to whom the record relates;\n(f) society’s interest in encouraging the reporting of sexual offences;\n(g) society’s interest in encouraging the obtaining of treatment by complainants of sexual offences; and\n(h) the effect of the determination on the integrity of the trial process.",
+    "history": "1997, c. 30, s. 1; 2015, c. 13, s. 8",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.5.html"
+  },
+  {
+    "id": "C-46-s278.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.6",
+    "marginal_note": "Review of record by judge",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.6\n(1) Where the judge has ordered the production of the record or part of the record for review, the judge shall review it in the absence of the parties in order to determine whether the record or part of the record should be produced to the accused.\n(2) [Hearing in camera] The judge may hold a hearing in camera if the judge considers that it will assist in making the determination.\n(3) [Provisions re hearing] Subsections 278.4(2) to (3) apply in the case of a hearing under subsection (2).",
+    "history": "1997, c. 30, s. 1; 2015, c. 13, s. 9",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.6.html"
+  },
+  {
+    "id": "C-46-s278.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.7",
+    "marginal_note": "Judge may order production of record to accused",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.7\n(1) Where the judge is satisfied that the record or part of the record is likely relevant to an issue at trial or to the competence of a witness to testify and its production is necessary in the interests of justice, the judge may order that the record or part of the record that is likely relevant be produced to the accused, subject to any conditions that may be imposed pursuant to subsection (3).\n(2) [Factors to be considered] In determining whether to order the production of the record or part of the record to the accused, the judge shall consider the salutary and deleterious effects of the determination on the accused’s right to make a full answer and defence and on the right to privacy, personal security and equality of the complainant or witness, as the case may be, and of any other person to whom the record relates and, in particular, shall take the factors specified in paragraphs 278.5(2)(a) to (h) into account.\n(3) [Conditions on production] If the judge orders the production of the record or part of the record to the accused, the judge may impose conditions on the production to protect the interests of justice and, to the greatest extent possible, the privacy, personal security and equality interests of the complainant or witness, as the case may be, and of any other person to whom the record relates, including, for example, the following conditions:\n(a) that the record be edited as directed by the judge;\n(b) that a copy of the record, rather than the original, be produced;\n(c) that the accused and counsel for the accused not disclose the contents of the record to any other person, except with the approval of the court;\n(d) that the record be viewed only at the offices of the court;\n(e) that no copies of the record be made or that restrictions be imposed on the number of copies of the record that may be made; and\n(f) that information regarding any person named in the record, such as their address, telephone number and place of employment, be severed from the record.\n(4) [Copy to prosecutor] Where the judge orders the production of the record or part of the record to the accused, the judge shall direct that a copy of the record or part of the record be provided to the prosecutor, unless the judge determines that it is not in the interests of justice to do so.\n(5) [Record not to be used in other proceedings] The record or part of the record that is produced to the accused pursuant to an order under subsection (1) shall not be used in any other proceedings.\n(6) [Retention of record by court] Where the judge refuses to order the production of the record or part of the record to the accused, the record or part of the record shall, unless a court orders otherwise, be kept in a sealed package by the court until the later of the expiration of the time for any appeal and the completion of any appeal in the proceedings against the accused, whereupon the record or part of the record shall be returned to the person lawfully entitled to possession or control of it.",
+    "history": "1997, c. 30, s. 1; 2015, c. 13, s. 10",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.7.html"
+  },
+  {
+    "id": "C-46-s278.8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.8",
+    "marginal_note": "Reasons for decision",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.8\n(1) The judge shall provide reasons for ordering or refusing to order the production of the record or part of the record pursuant to subsection 278.5(1) or 278.7(1).\n(2) [Record of reasons] The reasons referred to in subsection (1) shall be entered in the record of the proceedings or, where the proceedings are not recorded, shall be provided in writing.",
+    "history": "1997, c. 30, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.8.html"
+  },
+  {
+    "id": "C-46-s278.9",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.9",
+    "marginal_note": "Publication prohibited",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.9\n(1) No person shall publish in any document, or broadcast or transmit in any way, any of the following:\n(a) the contents of an application made under section 278.3;\n(b) any evidence taken, information given or submissions made at a hearing under subsection 278.4(1) or 278.6(2); or\n(c) the determination of the judge pursuant to subsection 278.5(1) or 278.7(1) and the reasons provided pursuant to section 278.8, unless the judge, after taking into account the interests of justice and the right to privacy of the person to whom the record relates, orders that the determination may be published.\n(2) [Offence] Every person who contravenes subsection (1) is guilty of an offence punishable on summary conviction.",
+    "history": "1997, c. 30, s. 1; 2005, c. 32, s. 14",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.9.html"
+  },
+  {
+    "id": "C-46-s278.91",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.91",
+    "marginal_note": "Appeal",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.91 For the purposes of sections 675 and 676, a determination to make or refuse to make an order pursuant to subsection 278.5(1) or 278.7(1) is deemed to be a question of law.",
+    "history": "1997, c. 30, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.91.html"
+  },
+  {
+    "id": "C-46-s278.92",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.92",
+    "marginal_note": "Admissibility — accused in possession of records relating to complainant",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.92\n(1) Except in accordance with this section, no record relating to a complainant that is in the possession or control of the accused — and which the accused intends to adduce — shall be admitted in evidence in any proceedings in respect of any of the following offences or in any proceedings in respect of two or more offences at least one of which is any of the following offences:\n(a) an offence under section 151, 152, 153, 153.1, 155, 160, 170, 171, 172, 173, 213, 271, 272, 273, 279.01, 279.011, 279.02, 279.03, 286.1, 286.2 or 286.3; or\n(b) any offence under this Act, as it read from time to time before the day on which this paragraph comes into force, if the conduct alleged would be an offence referred to in paragraph (a) if it occurred on or after that day.\n(2) [Requirements for admissibility] The evidence is inadmissible unless the judge, provincial court judge or justice determines, in accordance with the procedures set out in sections 278.93 and 278.94,\n(a) if the admissibility of the evidence is subject to section 276, that the evidence meets the conditions set out in subsection 276(2) while taking into account the factors set out in subsection (3); or\n(b) in any other case, that the evidence is relevant to an issue at trial and has significant probative value that is not substantially outweighed by the danger of prejudice to the proper administration of justice.\n(3) [Factors that judge shall consider] In determining whether evidence is admissible under subsection (2), the judge, provincial court judge or justice shall take into account\n(a) the interests of justice, including the right of the accused to make a full answer and defence;\n(b) society’s interest in encouraging the reporting of sexual assault offences;\n(c) society’s interest in encouraging the obtaining of treatment by complainants of sexual offences;\n(d) whether there is a reasonable prospect that the evidence will assist in arriving at a just determination in the case;\n(e) the need to remove from the fact-finding process any discriminatory belief or bias;\n(f) the risk that the evidence may unduly arouse sentiments of prejudice, sympathy or hostility in the jury;\n(g) the potential prejudice to the complainant’s personal dignity and right of privacy;\n(h) the right of the complainant and of every individual to personal security and to the full protection and benefit of the law; and\n(i) any other factor that the judge, provincial court judge or justice considers relevant.",
+    "history": "2018, c. 29, s. 25; 2019, c. 25, s. 403",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.92.html"
+  },
+  {
+    "id": "C-46-s278.93",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.93",
+    "marginal_note": "Application for hearing — sections 276 and 278.92",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.93\n(1) Application may be made to the judge, provincial court judge or justice by or on behalf of the accused for a hearing under section 278.94 to determine whether evidence is admissible under subsection 276(2) or 278.92(2).\n(2) [Form and content of application] An application referred to in subsection (1) must be made in writing, setting out detailed particulars of the evidence that the accused seeks to adduce and the relevance of that evidence to an issue at trial, and a copy of the application must be given to the prosecutor and to the clerk of the court.\n(3) [Jury and public excluded] The judge, provincial court judge or justice shall consider the application with the jury and the public excluded.\n(4) [Judge may decide to hold hearing] If the judge, provincial court judge or justice is satisfied that the application was made in accordance with subsection (2), that a copy of the application was given to the prosecutor and to the clerk of the court at least seven days previously, or any shorter interval that the judge, provincial court judge or justice may allow in the interests of justice and that the evidence sought to be adduced is capable of being admissible under subsection 276(2), the judge, provincial court judge or justice shall grant the application and hold a hearing under section 278.94 to determine whether the evidence is admissible under subsection 276(2) or 278.92(2).",
+    "history": "2018, c. 29, s. 25",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.93.html"
+  },
+  {
+    "id": "C-46-s278.94",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.94",
+    "marginal_note": "Hearing — jury and public excluded",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.94\n(1) The jury and the public shall be excluded from a hearing to determine whether evidence is admissible under subsection 276(2) or 278.92(2).\n(2) [Complainant not compellable] The complainant is not a compellable witness at the hearing but may appear and make submissions.\n(3) [Right to counsel] The judge shall, as soon as feasible, inform the complainant who participates in the hearing of their right to be represented by counsel.\n(4) [Judge’s determination and reasons] At the conclusion of the hearing, the judge, provincial court judge or justice shall determine whether the evidence, or any part of it, is admissible under subsection 276(2) or 278.92(2) and shall provide reasons for that determination, and\n(a) if not all of the evidence is to be admitted, the reasons must state the part of the evidence that is to be admitted;\n(b) the reasons must state the factors referred to in subsection 276(3) or 278.92(3) that affected the determination; and\n(c) if all or any part of the evidence is to be admitted, the reasons must state the manner in which that evidence is expected to be relevant to an issue at trial.\n(5) [Record of reasons] The reasons provided under subsection (4) shall be entered in the record of the proceedings or, if the proceedings are not recorded, shall be provided in writing.",
+    "history": "2018, c. 29, s. 25",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.94.html"
+  },
+  {
+    "id": "C-46-s278.95",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.95",
+    "marginal_note": "Publication prohibited",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.95\n(1) A person shall not publish in any document, or broadcast or transmit in any way, any of the following:\n(a) the contents of an application made under subsection 278.93;\n(b) any evidence taken, the information given and the representations made at an application under section 278.93 or at a hearing under section 278.94;\n(c) the decision of a judge or justice under subsection 278.93(4), unless the judge or justice, after taking into account the complainant’s right of privacy and the interests of justice, orders that the decision may be published, broadcast or transmitted; and\n(d) the determination made and the reasons provided under subsection 278.94(4), unless\n(i) that determination is that evidence is admissible, or\n(ii) the judge or justice, after taking into account the complainant’s right of privacy and the interests of justice, orders that the determination and reasons may be published, broadcast or transmitted.\n(2) [Offence] Every person who contravenes subsection (1) is guilty of an offence punishable on summary conviction.",
+    "history": "2018, c. 29, s. 25",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.95.html"
+  },
+  {
+    "id": "C-46-s278.96",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.96",
+    "marginal_note": "Judge to instruct jury — re use of evidence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.96 If evidence is admitted at trial on the basis of a determination made under subsection 278.94(4), the judge shall instruct the jury as to the uses that the jury may and may not make of that evidence.",
+    "history": "2018, c. 29, s. 25",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.96.html"
+  },
+  {
+    "id": "C-46-s278.97",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.97",
+    "marginal_note": "Appeal",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.97 For the purposes of sections 675 and 676, a determination made under subsection 278.94(4) shall be deemed to be a question of law.",
+    "history": "2018, c. 29, s. 25",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.97.html"
+  },
+  {
+    "id": "C-46-s278.98",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "278.98",
+    "marginal_note": "Reasons",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Assaults",
+    "text": "278.98\n(1) In proceedings in respect of an offence under section 151, 152, 153, 153.1 or 155, subsection 160(2) or (3) or section 170, 171, 172, 173, 271, 272 or 273, the judge shall provide reasons for a decision that a person is\n(a) acquitted;\n(b) found guilty;\n(c) discharged, after having been found guilty;\n(d) found not criminally responsible on account of mental disorder; or\n(e) found unfit to stand trial.\n(2) [Historical offences] Subsection (1) also applies in proceedings for any offence under this Act, as it read from time to time before the day on which this section comes into force, if the conduct alleged would be an offence referred to in subsection (1) if it occurred on or after that day.\n(3) [Record of reasons] The reasons shall be entered in the record of the proceedings or, if the proceedings are not recorded, shall be provided in writing.\n(4) [Proceedings before judge] This section applies only in proceedings before a judge without a jury.",
+    "history": "2021, c. 8, s. 4",
+    "last_amended": "2021-05-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 278.98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-278.98.html"
+  },
+  {
+    "id": "C-46-s279",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279",
+    "marginal_note": "Kidnapping",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279\n(1) Every person commits an offence who kidnaps a person with intent\n(a) to cause the person to be confined or imprisoned against the person’s will;\n(b) to cause the person to be unlawfully sent or transported out of Canada against the person’s will; or\n(c) to hold the person for ransom or to service against the person’s will.\n(1.1) [Punishment] Every person who commits an offence under subsection (1) is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for life and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) in any other case where a firearm is used in the commission of the offence, to imprisonment for life and to a minimum punishment of imprisonment for a term of four years;\n(a.2) if the person referred to in paragraph (1)(a), (b) or (c) is under 16 years of age, to imprisonment for life and, unless the person who commits the offence is a parent, guardian or person having the lawful care or charge of the person referred to in that paragraph, to a minimum punishment of imprisonment for a term of five years; and\n(b) in any other case, to imprisonment for life.\n(1.2) [Subsequent offences] In determining, for the purpose of paragraph (1.1)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under subsection (1);\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 239, 272, 273, 279.1, 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(1.21) [Factors to consider] In imposing a sentence under paragraph (1.1)(a.2), the court shall take into account the age and vulnerability of the victim.\n(1.3) [Sequence of convictions only] For the purposes of subsection (1.2), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.\n(2) [Forcible confinement] Every one who, without lawful authority, confines, imprisons or forcibly seizes another person is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.\n(3) [Repealed, 2018, c. 29, s. 26]",
+    "history": "R.S., 1985, c. C-46, s. 279; R.S., 1985, c. 27 (1st Supp.), s. 39; 1995, c. 39, s. 147; 1997, c. 18, s. 14; 2008, c. 6, s. 30; 2009, c. 22, s. 12; 2013, c. 32, s. 1; 2018, c. 29, s. 26; 2019, c. 25, s. 103",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.html"
+  },
+  {
+    "id": "C-46-s279.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279.01",
+    "marginal_note": "Trafficking in persons",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279.01\n(1) Every person who recruits, transports, transfers, receives, holds, conceals or harbours a person, or exercises control, direction or influence over the movements of a person, for the purpose of exploiting them or facilitating their exploitation is guilty of an indictable offence and liable\n(a) to imprisonment for life and to a minimum punishment of imprisonment for a term of five years if they kidnap, commit an aggravated assault or aggravated sexual assault against, or cause death to, the victim during the commission of the offence; or\n(b) to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of four years in any other case.\n(2) [Consent] No consent to the activity that forms the subject-matter of a charge under subsection (1) is valid.\n(3) [Presumption] For the purposes of subsections (1) and 279.011(1), evidence that a person who is not exploited lives with or is habitually in the company of a person who is exploited is, in the absence of evidence to the contrary, proof that the person exercises control, direction or influence over the movements of that person for the purpose of exploiting them or facilitating their exploitation.",
+    "history": "2005, c. 43, s. 3; 2014, c. 25, s. 18; 2015, c. 16, s. 1",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.01.html"
+  },
+  {
+    "id": "C-46-s279.011",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279.011",
+    "marginal_note": "Trafficking of a person under the age of eighteen years",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279.011\n(1) Every person who recruits, transports, transfers, receives, holds, conceals or harbours a person under the age of eighteen years, or exercises control, direction or influence over the movements of a person under the age of eighteen years, for the purpose of exploiting them or facilitating their exploitation is guilty of an indictable offence and liable\n(a) to imprisonment for life and to a minimum punishment of imprisonment for a term of six years if they kidnap, commit an aggravated assault or aggravated sexual assault against, or cause death to, the victim during the commission of the offence; or\n(b) to imprisonment for a term of not more than fourteen years and to a minimum punishment of imprisonment for a term of five years, in any other case.\n(2) [Consent] No consent to the activity that forms the subject-matter of a charge under subsection (1) is valid.",
+    "history": "2010, c. 3, s. 2",
+    "last_amended": "2010-06-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.011.html"
+  },
+  {
+    "id": "C-46-s279.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279.02",
+    "marginal_note": "Material benefit — trafficking",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279.02\n(1) Every person who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 279.01(1), is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(2) [Material benefit — trafficking of person under 18 years] Everyone who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 279.011(1), is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of two years.",
+    "history": "2005, c. 43, s. 3; 2010, c. 3, s. 3; 2014, c. 25, s. 19; 2019, c. 25, s. 104",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.02.html"
+  },
+  {
+    "id": "C-46-s279.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279.03",
+    "marginal_note": "Withholding or destroying documents — trafficking",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279.03\n(1) Every person who, for the purpose of committing or facilitating an offence under subsection 279.01(1), conceals, removes, withholds or destroys any travel document that belongs to another person or any document that establishes or purports to establish another person’s identity or immigration status — whether or not the document is of Canadian origin or is authentic — is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Withholding or destroying documents — trafficking of person under 18 years] Everyone who, for the purpose of committing or facilitating an offence under subsection 279.011(1), conceals, removes, withholds or destroys any travel document that belongs to another person or any document that establishes or purports to establish another person’s identity or immigration status — whether or not the document is of Canadian origin or is authentic — is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of one year.",
+    "history": "2005, c. 43, s. 3; 2010, c. 3, s. 3; 2014, c. 25, s. 19; 2019, c. 25, s. 105",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.03.html"
+  },
+  {
+    "id": "C-46-s279.04",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279.04",
+    "marginal_note": "Exploitation",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279.04\n(1) For the purposes of sections 279.01 to 279.03, a person exploits another person if they cause them to provide, or offer to provide, labour or a service by engaging in conduct that, in all the circumstances, could reasonably be expected to cause the other person to believe that their safety or the safety of a person known to them would be threatened if they failed to provide, or offer to provide, the labour or service.\n(2) [Factors] In determining whether an accused exploits another person under subsection (1), the Court may consider, among other factors, whether the accused\n(a) used or threatened to use force or another form of coercion;\n(b) used deception; or\n(c) abused a position of trust, power or authority.\n(3) [Organ or tissue removal] For the purposes of sections 279.01 to 279.03, a person exploits another person if they cause them, by means of deception or the use or threat of force or of any other form of coercion, to have an organ or tissue removed.",
+    "history": "2005, c. 43, s. 3; 2012, c. 15, s. 2; 2015, c. 16, s. 2(F)",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.04.html"
+  },
+  {
+    "id": "C-46-s279.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "279.1",
+    "marginal_note": "Hostage taking",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "279.1\n(1) Everyone takes a person hostage who — with intent to induce any person, other than the hostage, or any group of persons or any state or international or intergovernmental organization to commit or cause to be committed any act or omission as a condition, whether express or implied, of the release of the hostage —\n(a) confines, imprisons, forcibly seizes or detains that person; and\n(b) in any manner utters, conveys or causes any person to receive a threat that the death of, or bodily harm to, the hostage will be caused or that the confinement, imprisonment or detention of the hostage will be continued.\n(2) [Hostage-taking] Every person who takes a person hostage is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for life and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) in any other case where a firearm is used in the commission of the offence, to imprisonment for life and to a minimum punishment of imprisonment for a term of four years; and\n(b) in any other case, to imprisonment for life.\n(2.1) [Subsequent offences] In determining, for the purpose of paragraph (2)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 239, 272 or 273, subsection 279(1) or section 344 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(2.2) [Sequence of convictions only] For the purposes of subsection (2.1), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.\n(3) [Repealed, 2018, c. 29, s. 27]",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 40; 1995, c. 39, s. 148; 2008, c. 6, s. 31; 2009, c. 22, s. 13; 2018, c. 29, s. 27",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 279.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-279.1.html"
+  },
+  {
+    "id": "C-46-s280",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "280",
+    "marginal_note": "Abduction of person under age of 16",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "280\n(1) Every person who, without lawful authority, takes or causes to be taken a person under the age of 16 years out of the possession of and against the will of the parent or guardian of that person or of any other person who has the lawful care or charge of that person is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Definition of guardian] In this section and sections 281 to 283, guardian includes any person who has in law or in fact the custody or control of another person.",
+    "history": "R.S., 1985, c. C-46, s. 280; 2019, c. 25, s. 106",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 280",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-280.html"
+  },
+  {
+    "id": "C-46-s281",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "281",
+    "marginal_note": "Abduction of person under age of 14",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "281 Every person who, not being the parent, guardian or person having the lawful care or charge of a person under the age of 14 years, unlawfully takes, entices away, conceals, detains, receives or harbours that person with intent to deprive a parent or guardian, or any other person who has the lawful care or charge of that person, of the possession of that person is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 281; 2019, c. 25, s. 107",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 281",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-281.html"
+  },
+  {
+    "id": "C-46-s282",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "282",
+    "marginal_note": "Abduction in contravention of custody or parenting order",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "282\n(1) Every one who, being the parent, guardian or person having the lawful care or charge of a child under the age of 14 years, takes, entices away, conceals, detains, receives or harbours that child, in contravention of a custody order or a parenting order made by a court anywhere in Canada, with intent to deprive a parent or guardian, or any other person who has the lawful care or charge of that child, of the possession of that child is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.\n(2) [If no belief in validity of custody order or parenting order] If a count charges an offence under subsection (1) and the offence is not proven only because the accused did not believe that there was a valid custody order or parenting order but the evidence does prove an offence under section 283, the accused may be convicted of an offence under that section.",
+    "history": "R.S., 1985, c. C-46, s. 282; 1993, c. 45, s. 4; 2019, c. 16, s. 123",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 282",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-282.html"
+  },
+  {
+    "id": "C-46-s283",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "283",
+    "marginal_note": "Abduction",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "283\n(1) Everyone who, being the parent, guardian or person having the lawful care or charge of a child under the age of 14 years, takes, entices away, conceals, detains, receives or harbours that child, whether or not there is an order referred to in subsection 282(1) in respect of the child , with intent to deprive a parent, guardian or any other person who has the lawful care or charge of that child, of the possession of that child, is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.\n(2) [Consent required] No proceedings may be commenced under subsection (1) without the consent of the Attorney General or counsel instructed by him for that purpose.",
+    "history": "R.S., 1985, c. C-46, s. 283; 1993, c. 45, s. 5; 2019, c. 16, s. 124",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 283",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-283.html"
+  },
+  {
+    "id": "C-46-s284",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "284",
+    "marginal_note": "Defence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "284 No one shall be found guilty of an offence under sections 281 to 283 if he establishes that the taking, enticing away, concealing, detaining, receiving or harbouring of any young person was done with the consent of the parent, guardian or other person having the lawful possession, care or charge of that young person.",
+    "history": "1980-81-82-83, c. 125, s. 20",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 284",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-284.html"
+  },
+  {
+    "id": "C-46-s285",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "285",
+    "marginal_note": "Defence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "285 No one shall be found guilty of an offence under sections 280 to 283 if the court is satisfied that the taking, enticing away, concealing, detaining, receiving or harbouring of any young person was necessary to protect the young person from danger of imminent harm or if the person charged with the offence was escaping from danger of imminent harm.",
+    "history": "R.S., 1985, c. C-46, s. 285; 1993, c. 45, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 285",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-285.html"
+  },
+  {
+    "id": "C-46-s286",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "286",
+    "marginal_note": "No defence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Kidnapping, Trafficking in Persons, Hostage Taking and Abduction",
+    "text": "286 In proceedings in respect of an offence under sections 280 to 283, it is not a defence to any charge that a young person consented to or suggested any conduct of the accused.",
+    "history": "1980-81-82-83, c. 125, s. 20",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 286",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-286.html"
+  },
+  {
+    "id": "C-46-s286.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "286.1",
+    "marginal_note": "Obtaining sexual services for consideration",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Commodification of Sexual Activity",
+    "text": "286.1\n(1) Everyone who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years and a minimum punishment of,\n(i) in the case where the offence is committed in a public place, or in any place open to public view, that is or is next to a park or the grounds of a school or religious institution or that is or is next to any other place where persons under the age of 18 can reasonably be expected to be present,\n(A) for a first offence, a fine of $2,000, and\n(B) for each subsequent offence, a fine of $4,000, or\n(ii) in any other case,\n(A) for a first offence, a fine of $1,000, and\n(B) for each subsequent offence, a fine of $2,000; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than two years less a day, or to both, and to a minimum punishment of,\n(i) in the case referred to in subparagraph (a)(i),\n(A) for a first offence, a fine of $1,000, and\n(B) for each subsequent offence, a fine of $2,000, or\n(ii) in any other case,\n(A) for a first offence, a fine of $500, and\n(B) for each subsequent offence, a fine of $1,000.\n(2) [Obtaining sexual services for consideration from person under 18 years] Everyone who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person under the age of 18 years is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of\n(a) for a first offence, six months; and\n(b) for each subsequent offence, one year.\n(3) [Subsequent offences] In determining, for the purpose of subsection (2), whether a convicted person has committed a subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under that subsection; or\n(b) an offence under subsection 212(4) of this Act, as it read from time to time before the day on which this subsection comes into force.\n(4) [Sequence of convictions only] In determining, for the purposes of this section, whether a convicted person has committed a subsequent offence, the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences, whether any offence occurred before or after any conviction or whether offences were prosecuted by indictment or by way of summary conviction proceedings.\n(5) [Definitions of place and public place] For the purposes of this section, place and public place have the same meaning as in subsection 197(1).",
+    "history": "2014, c. 25, s. 20; 2019, c. 25, s. 108",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 286.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-286.1.html"
+  },
+  {
+    "id": "C-46-s286.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "286.2",
+    "marginal_note": "Material benefit from sexual services",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Commodification of Sexual Activity",
+    "text": "286.2\n(1) Every person who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 286.1(1), is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(2) [Material benefit from sexual services provided by person under 18 years] Everyone who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 286.1(2), is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of two years.\n(3) [Presumption] For the purposes of subsections (1) and (2), evidence that a person lives with or is habitually in the company of a person who offers or provides sexual services for consideration is, in the absence of evidence to the contrary, proof that the person received a financial or other material benefit from those services.\n(4) [Exception] Subject to subsection (5), subsections (1) and (2) do not apply to a person who receives the benefit\n(a) in the context of a legitimate living arrangement with the person from whose sexual services the benefit is derived;\n(b) as a result of a legal or moral obligation of the person from whose sexual services the benefit is derived;\n(c) in consideration for a service or good that they offer, on the same terms and conditions, to the general public; or\n(d) in consideration for a service or good that they do not offer to the general public but that they offered or provided to the person from whose sexual services the benefit is derived, if they did not counsel or encourage that person to provide sexual services and the benefit is proportionate to the value of the service or good.\n(5) [No exception] Subsection (4) does not apply to a person who commits an offence under subsection (1) or (2) if that person\n(a) used, threatened to use or attempted to use violence, intimidation or coercion in relation to the person from whose sexual services the benefit is derived;\n(b) abused a position of trust, power or authority in relation to the person from whose sexual services the benefit is derived;\n(c) provided a drug, alcohol or any other intoxicating substance to the person from whose sexual services the benefit is derived for the purpose of aiding or abetting that person to offer or provide sexual services for consideration;\n(d) engaged in conduct, in relation to any person, that would constitute an offence under section 286.3; or\n(e) received the benefit in the context of a commercial enterprise that offers sexual services for consideration.\n(6) [Aggravating factor] If a person is convicted of an offence under this section, the court that imposes the sentence shall consider as an aggravating factor the fact that that person received the benefit in the context of a commercial enterprise that offers sexual services for consideration.",
+    "history": "2014, c. 25, s. 20; 2019, c. 25, s. 109",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 286.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-286.2.html"
+  },
+  {
+    "id": "C-46-s286.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "286.3",
+    "marginal_note": "Procuring",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Commodification of Sexual Activity",
+    "text": "286.3\n(1) Everyone who procures a person to offer or provide sexual services for consideration or, for the purpose of facilitating an offence under subsection 286.1(1), recruits, holds, conceals or harbours a person who offers or provides sexual services for consideration, or exercises control, direction or influence over the movements of that person, is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.\n(2) [Procuring — person under 18 years] Everyone who procures a person under the age of 18 years to offer or provide sexual services for consideration or, for the purpose of facilitating an offence under subsection 286.1(2), recruits, holds, conceals or harbours a person under the age of 18 who offers or provides sexual services for consideration, or exercises control, direction or influence over the movements of that person, is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of five years.",
+    "history": "2014, c. 25, s. 20",
+    "last_amended": "2014-12-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 286.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-286.3.html"
+  },
+  {
+    "id": "C-46-s286.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "286.4",
+    "marginal_note": "Advertising sexual services",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Commodification of Sexual Activity",
+    "text": "286.4 Everyone who knowingly advertises an offer to provide sexual services for consideration is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2014, c. 25, s. 20; 2019, c. 25, s. 110",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 286.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-286.4.html"
+  },
+  {
+    "id": "C-46-s286.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "286.5",
+    "marginal_note": "Immunity — material benefit and advertising",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Commodification of Sexual Activity",
+    "text": "286.5\n(1) No person shall be prosecuted for\n(a) an offence under section 286.2 if the benefit is derived from the provision of their own sexual services; or\n(b) an offence under section 286.4 in relation to the advertisement of their own sexual services.\n(2) [Immunity — aiding, abetting, etc.] No person shall be prosecuted for aiding, abetting, conspiring or attempting to commit an offence under any of sections 286.1 to 286.4 or being an accessory after the fact or counselling a person to be a party to such an offence, if the offence relates to the offering or provision of their own sexual services.",
+    "history": "2014, c. 25, s. 20",
+    "last_amended": "2014-12-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 286.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-286.5.html"
+  },
+  {
+    "id": "C-46-s287",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "287",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Abortion",
+    "text": "287 [Repealed, 2019, c. 25, s. 111]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 287",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-287.html"
+  },
+  {
+    "id": "C-46-s288",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "288",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Abortion",
+    "text": "288 [Repealed, 2018, c. 29, s. 28]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 288",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-288.html"
+  },
+  {
+    "id": "C-46-s289",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "289",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Venereal Diseases",
+    "text": "289 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 41]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 289",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-289.html"
+  },
+  {
+    "id": "C-46-s290",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "290",
+    "marginal_note": "Bigamy",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Offences Against Conjugal Rights",
+    "text": "290\n(1) Every one commits bigamy who\n(a) in Canada,\n(i) being married, goes through a form of marriage with another person,\n(ii) knowing that another person is married, goes through a form of marriage with that person, or\n(iii) on the same day or simultaneously, goes through a form of marriage with more than one person; or\n(b) being a Canadian citizen resident in Canada leaves Canada with intent to do anything mentioned in subparagraphs (a)(i) to (iii) and, pursuant thereto, does outside Canada anything mentioned in those subparagraphs in circumstances mentioned therein.\n(2) [Matters of defence] No person commits bigamy by going through a form of marriage if\n(a) that person in good faith and on reasonable grounds believes that his spouse is dead;\n(b) the spouse of that person has been continuously absent from him for seven years immediately preceding the time when he goes through the form of marriage, unless he knew that his spouse was alive at any time during those seven years;\n(c) that person has been divorced from the bond of the first marriage; or\n(d) the former marriage has been declared void by a court of competent jurisdiction.\n(3) [Incompetency no defence] Where a person is alleged to have committed bigamy, it is not a defence that the parties would, if unmarried, have been incompetent to contract marriage under the law of the place where the offence is alleged to have been committed.\n(4) [Validity presumed] Every marriage or form of marriage shall, for the purpose of this section, be deemed to be valid unless the accused establishes that it was invalid.\n(5) [Act or omission by accused] No act or omission on the part of an accused who is charged with bigamy invalidates a marriage or form of marriage that is otherwise valid.",
+    "history": "R.S., c. C-34, s. 254",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 290",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-290.html"
+  },
+  {
+    "id": "C-46-s291",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "291",
+    "marginal_note": "Punishment",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Offences Against Conjugal Rights",
+    "text": "291\n(1) Every person who commits bigamy is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Certificate of marriage] For the purposes of this section, a certificate of marriage issued under the authority of law is evidence of the marriage or form of marriage to which it relates without proof of the signature or official character of the person by whom it purports to be signed.",
+    "history": "R.S., 1985, c. C-46, s. 291; 2019, c. 25, s. 112",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 291",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-291.html"
+  },
+  {
+    "id": "C-46-s292",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "292",
+    "marginal_note": "Procuring feigned marriage",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Offences Against Conjugal Rights",
+    "text": "292\n(1) Every person who procures or knowingly aids in procuring a feigned marriage between themselves and another person is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Corroboration] No person shall be convicted of an offence under this section on the evidence of only one witness unless the evidence of that witness is corroborated in a material particular by evidence that implicates the accused.",
+    "history": "R.S., 1985, c. C-46, s. 292; 2019, c. 25, s. 113",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 292",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-292.html"
+  },
+  {
+    "id": "C-46-s293",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "293",
+    "marginal_note": "Polygamy",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Offences Against Conjugal Rights",
+    "text": "293\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) practises or enters into or in any manner agrees or consents to practise or enter into any form of polygamy or any kind of conjugal union with more than one person at the same time, whether or not it is by law recognized as a binding form of marriage; or\n(b) celebrates, assists or is a party to a rite, ceremony, contract or consent that purports to sanction a relationship mentioned in paragraph (a).\n(2) [Evidence in case of polygamy] Where an accused is charged with an offence under this section, no averment or proof of the method by which the alleged relationship was entered into, agreed to or consented to is necessary in the indictment or on the trial of the accused, nor is it necessary on the trial to prove that the persons who are alleged to have entered into the relationship had or intended to have sexual intercourse.",
+    "history": "R.S., 1985, c. C-46, s. 293; 2019, c. 25, s. 114",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 293",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-293.html"
+  },
+  {
+    "id": "C-46-s293.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "293.1",
+    "marginal_note": "Forced marriage",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Offences Against Conjugal Rights",
+    "text": "293.1 Every person who celebrates, aids or participates in a marriage rite or ceremony knowing that one of the persons being married is marrying against their will is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2015, c. 29, s. 9; 2019, c. 25, s. 115",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 293.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-293.1.html"
+  },
+  {
+    "id": "C-46-s293.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "293.2",
+    "marginal_note": "Marriage under age of 16 years",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Offences Against Conjugal Rights",
+    "text": "293.2 Every person who celebrates, aids or participates in a marriage rite or ceremony knowing that one of the persons being married is under the age of 16 years is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2015, c. 29, s. 9; 2019, c. 25, s. 115",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 293.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-293.2.html"
+  },
+  {
+    "id": "C-46-s294",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "294",
+    "marginal_note": "Pretending to solemnize marriage",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Unlawful Solemnization of Marriage",
+    "text": "294 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) solemnizes or pretends to solemnize a marriage without lawful authority; or\n(b) procures a person to solemnize a marriage knowing that he is not lawfully authorized to solemnize the marriage.",
+    "history": "R.S., 1985, c. C-46, s. 294; 2018, c. 29, s. 29; 2019, c. 25, s. 116",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 294",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-294.html"
+  },
+  {
+    "id": "C-46-s295",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "295",
+    "marginal_note": "Marriage contrary to law",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Unlawful Solemnization of Marriage",
+    "text": "295 Every person who, being lawfully authorized to solemnize marriage, knowingly solemnizes a marriage in contravention of federal law or the laws of the province in which the marriage is solemnized is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 295; 2015, c. 29, s. 10; 2019, c. 25, s. 117",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 295",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-295.html"
+  },
+  {
+    "id": "C-46-s296",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "296",
+    "marginal_note": "",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Unlawful Solemnization of Marriage",
+    "text": "296 [Repealed, 2018, c. 29, s. 30]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 296",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-296.html"
+  },
+  {
+    "id": "C-46-s297",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "297",
+    "marginal_note": "Definition of newspaper",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "297 In sections 303, 304 and 308, newspaper means any paper, magazine or periodical containing public news, intelligence or reports of events, or any remarks or observations thereon, printed for sale and published periodically or in parts or numbers, at intervals not exceeding thirty-one days between the publication of any two such papers, parts or numbers, and any paper, magazine or periodical printed in order to be dispersed and made public, weekly or more often, or at intervals not exceeding thirty-one days, that contains advertisements, exclusively or principally.",
+    "history": "R.S., c. C-34, s. 261",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 297",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-297.html"
+  },
+  {
+    "id": "C-46-s298",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "298",
+    "marginal_note": "Definition",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "298\n(1) A defamatory libel is matter published, without lawful justification or excuse, that is likely to injure the reputation of any person by exposing him to hatred, contempt or ridicule, or that is designed to insult the person of or concerning whom it is published.\n(2) [Mode of expression] A defamatory libel may be expressed directly or by insinuation or irony\n(a) in words legibly marked on any substance; or\n(b) by any object signifying a defamatory libel otherwise than by words.",
+    "history": "R.S., c. C-34, s. 262",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 298",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-298.html"
+  },
+  {
+    "id": "C-46-s299",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "299",
+    "marginal_note": "Publishing",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "299 A person publishes a libel when he\n(a) exhibits it in public;\n(b) causes it to be read or seen; or\n(c) shows or delivers it, or causes it to be shown or delivered, with intent that it should be read or seen by any person other than the person whom it defames.",
+    "history": "R.S., 1985, c. C-46, s. 299; 2018, c. 29, s. 31",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 299",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-299.html"
+  },
+  {
+    "id": "C-46-s300",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "300",
+    "marginal_note": "Punishment of libel known to be false",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "300 Every person who publishes a defamatory libel that they know is false is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 300; 2019, c. 25, s. 118",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 300",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-300.html"
+  },
+  {
+    "id": "C-46-s301",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "301",
+    "marginal_note": "Punishment for defamatory libel",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "301 Every person who publishes a defamatory libel is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 301; 2019, c. 25, s. 118",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-301.html"
+  },
+  {
+    "id": "C-46-s302",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "302",
+    "marginal_note": "Extortion by libel",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "302\n(1) Every one commits an offence who, with intent\n(a) to extort money from any person, or\n(b) to induce a person to confer on or procure for another person an appointment or office of profit or trust,\npublishes or threatens to publish or offers to abstain from publishing or to prevent the publication of a defamatory libel.\n(2) [Idem] Every one commits an offence who, as the result of the refusal of any person to permit money to be extorted or to confer or procure an appointment or office of profit or trust, publishes or threatens to publish a defamatory libel.\n(3) [Punishment] Every person who commits an offence under this section is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 302; 2019, c. 25, s. 119",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-302.html"
+  },
+  {
+    "id": "C-46-s303",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "303",
+    "marginal_note": "Proprietor of newspaper presumed responsible",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "303\n(1) The proprietor of a newspaper shall be deemed to publish defamatory matter that is inserted and published therein, unless he proves that the defamatory matter was inserted in the newspaper without his knowledge and without negligence on his part.\n(2) [General authority to manager when negligence] Where the proprietor of a newspaper gives to a person general authority to manage or conduct the newspaper as editor or otherwise, the insertion by that person of defamatory matter in the newspaper shall, for the purposes of subsection (1), be deemed not to be negligence on the part of the proprietor unless it is proved that\n(a) he intended the general authority to include authority to insert defamatory matter in the newspaper; or\n(b) he continued to confer general authority after he knew that it had been exercised by the insertion of defamatory matter in the newspaper.\n(3) [Selling newspapers] No person shall be deemed to publish a defamatory libel by reason only that he sells a number or part of a newspaper that contains a defamatory libel, unless he knows that the number or part contains defamatory matter or that defamatory matter is habitually contained in the newspaper.",
+    "history": "R.S., c. C-34, s. 267",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-303.html"
+  },
+  {
+    "id": "C-46-s304",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "304",
+    "marginal_note": "Selling book containing defamatory libel",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "304\n(1) No person shall be deemed to publish a defamatory libel by reason only that he sells a book, magazine, pamphlet or other thing, other than a newspaper that contains defamatory matter, if, at the time of the sale, he does not know that it contains the defamatory matter.\n(2) [Sale by servant] Where a servant, in the course of his employment, sells a book, magazine, pamphlet or other thing, other than a newspaper, the employer shall be deemed not to publish any defamatory matter contained therein unless it is proved that the employer authorized the sale knowing that\n(a) defamatory matter was contained therein; or\n(b) defamatory matter was habitually contained therein, in the case of a periodical.",
+    "history": "R.S., c. C-34, s. 268",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-304.html"
+  },
+  {
+    "id": "C-46-s305",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "305",
+    "marginal_note": "Publishing proceedings of courts of justice",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "305 No person shall be deemed to publish a defamatory libel by reason only that he publishes defamatory matter\n(a) in a proceeding held before or under the authority of a court exercising judicial authority; or\n(b) in an inquiry made under the authority of an Act or by order of Her Majesty, or under the authority of a public department or a department of the government of a province.",
+    "history": "R.S., c. C-34, s. 269",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-305.html"
+  },
+  {
+    "id": "C-46-s306",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "306",
+    "marginal_note": "Parliamentary papers",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "306 No person shall be deemed to publish a defamatory libel by reason only that he\n(a) publishes to the Senate or House of Commons or to the legislature of a province defamatory matter contained in a petition to the Senate or House of Commons or to the legislature of a province, as the case may be;\n(b) publishes by order or under the authority of the Senate or House of Commons or of the legislature of a province a paper containing defamatory matter; or\n(c) publishes, in good faith and without ill-will to the person defamed, an extract from or abstract of a petition or paper mentioned in paragraph (a) or (b).",
+    "history": "R.S., c. C-34, s. 270",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 306",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-306.html"
+  },
+  {
+    "id": "C-46-s307",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "307",
+    "marginal_note": "Fair reports of parliamentary or judicial proceedings",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "307\n(1) No person shall be deemed to publish a defamatory libel by reason only that he publishes in good faith, for the information of the public, a fair report of the proceedings of the Senate or House of Commons or the legislature of a province, or a committee thereof, or of the public proceedings before a court exercising judicial authority, or publishes, in good faith, any fair comment on any such proceedings.\n(2) [Divorce proceedings an exception] This section does not apply to a person who publishes a report of evidence taken or offered in any proceeding before the Senate or House of Commons or any committee thereof, on a petition or bill relating to any matter of marriage or divorce, if the report is published without authority from or leave of the House in which the proceeding is held or is contrary to any rule, order or practice of that House.",
+    "history": "R.S., c. C-34, s. 271",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 307",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-307.html"
+  },
+  {
+    "id": "C-46-s308",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "308",
+    "marginal_note": "Fair report of public meeting",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "308 No person shall be deemed to publish a defamatory libel by reason only that he publishes in good faith, in a newspaper, a fair report of the proceedings of any public meeting if\n(a) the meeting is lawfully convened for a lawful purpose and is open to the public;\n(b) the report is fair and accurate;\n(c) the publication of the matter complained of is for the public benefit; and\n(d) he does not refuse to publish in a conspicuous place in the newspaper a reasonable explanation or contradiction by the person defamed in respect of the defamatory matter.",
+    "history": "R.S., c. C-34, s. 272",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 308",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-308.html"
+  },
+  {
+    "id": "C-46-s309",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "309",
+    "marginal_note": "Public benefit",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "309 No person shall be deemed to publish a defamatory libel by reason only that he publishes defamatory matter that, on reasonable grounds, he believes is true, and that is relevant to any subject of public interest, the public discussion of which is for the public benefit.",
+    "history": "R.S., c. C-34, s. 273",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 309",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-309.html"
+  },
+  {
+    "id": "C-46-s310",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "310",
+    "marginal_note": "Fair comment on public person or work of art",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "310 No person shall be deemed to publish a defamatory libel by reason only that he publishes fair comments\n(a) on the public conduct of a person who takes part in public affairs; or\n(b) on a published book or other literary production, or on any composition or work of art or performance publicly exhibited, or on any other communication made to the public on any subject, if the comments are confined to criticism thereof.",
+    "history": "R.S., c. C-34, s. 274",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 310",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-310.html"
+  },
+  {
+    "id": "C-46-s311",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "311",
+    "marginal_note": "When truth a defence",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "311 No person shall be deemed to publish a defamatory libel where he proves that the publication of the defamatory matter in the manner in which it was published was for the public benefit at the time when it was published and that the matter itself was true.",
+    "history": "R.S., c. C-34, s. 275",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-311.html"
+  },
+  {
+    "id": "C-46-s312",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "312",
+    "marginal_note": "Publication invited or necessary",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "312 No person shall be deemed to publish a defamatory libel by reason only that he publishes defamatory matter\n(a) on the invitation or challenge of the person in respect of whom it is published, or\n(b) that it is necessary to publish in order to refute defamatory matter published in respect of him by another person,\nif he believes that the defamatory matter is true and it is relevant to the invitation, challenge or necessary refutation, as the case may be, and does not in any respect exceed what is reasonably sufficient in the circumstances.",
+    "history": "R.S., c. C-34, s. 276",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-312.html"
+  },
+  {
+    "id": "C-46-s313",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "313",
+    "marginal_note": "Answer to inquiries",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "313 No person shall be deemed to publish a defamatory libel by reason only that he publishes, in answer to inquiries made to him, defamatory matter relating to a subject-matter in respect of which the person by whom or on whose behalf the inquiries are made has an interest in knowing the truth or who, on reasonable grounds, the person who publishes the defamatory matter believes has such an interest, if\n(a) the matter is published, in good faith, for the purpose of giving information in answer to the inquiries;\n(b) the person who publishes the defamatory matter believes that it is true;\n(c) the defamatory matter is relevant to the inquiries; and\n(d) the defamatory matter does not in any respect exceed what is reasonably sufficient in the circumstances.",
+    "history": "R.S., c. C-34, s. 277",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 313",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-313.html"
+  },
+  {
+    "id": "C-46-s314",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "314",
+    "marginal_note": "Giving information to person interested",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "314 No person shall be deemed to publish a defamatory libel by reason only that he publishes to another person defamatory matter for the purpose of giving information to that person with respect to a subject-matter in which the person to whom the information is given has, or is believed on reasonable grounds by the person who gives it to have, an interest in knowing the truth with respect to that subject-matter if\n(a) the conduct of the person who gives the information is reasonable in the circumstances;\n(b) the defamatory matter is relevant to the subject-matter; and\n(c) the defamatory matter is true, or if it is not true, is made without ill-will toward the person who is defamed and is made in the belief, on reasonable grounds, that it is true.",
+    "history": "R.S., c. C-34, s. 278",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 314",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-314.html"
+  },
+  {
+    "id": "C-46-s315",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "315",
+    "marginal_note": "Publication in good faith for redress of wrong",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "315 No person shall be deemed to publish a defamatory libel by reason only that he publishes defamatory matter in good faith for the purpose of seeking remedy or redress for a private or public wrong or grievance from a person who has, or who on reasonable grounds he believes has, the right or is under an obligation to remedy or redress the wrong or grievance, if\n(a) he believes that the defamatory matter is true;\n(b) the defamatory matter is relevant to the remedy or redress that is sought; and\n(c) the defamatory matter does not in any respect exceed what is reasonably sufficient in the circumstances.",
+    "history": "R.S., c. C-34, s. 279",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 315",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-315.html"
+  },
+  {
+    "id": "C-46-s316",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "316",
+    "marginal_note": "Proving publication by order of legislature",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Defamatory Libel",
+    "text": "316\n(1) An accused who is alleged to have published a defamatory libel may, at any stage of the proceedings, adduce evidence to prove that the matter that is alleged to be defamatory was contained in a paper published by order or under the authority of the Senate or House of Commons or the legislature of a province.\n(2) [Directing verdict] Where at any stage in proceedings referred to in subsection (1) the court, judge, justice or provincial court judge is satisfied that the matter alleged to be defamatory was contained in a paper published by order or under the authority of the Senate or House of Commons or the legislature of a province, he shall direct a verdict of not guilty to be entered and shall discharge the accused.\n(3) [Certificate of order] For the purposes of this section, a certificate under the hand of the Speaker or clerk of the Senate or House of Commons or the legislature of a province to the effect that the matter that is alleged to be defamatory was contained in a paper published by order or under the authority of the Senate, House of Commons or the legislature of a province, as the case may be, is conclusive evidence thereof.",
+    "history": "R.S., 1985, c. C-46, s. 316; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 316",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-316.html"
+  },
+  {
+    "id": "C-46-s317",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "317",
+    "marginal_note": "Verdicts in cases of defamatory libel",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Verdicts",
+    "text": "317 Where, on the trial of an indictment for publishing a defamatory libel, a plea of not guilty is pleaded, the jury that is sworn to try the issue may give a general verdict of guilty or not guilty on the whole matter put in issue on the indictment, and shall not be required or directed by the judge to find the defendant guilty merely on proof of publication by the defendant of the alleged defamatory libel, and of the sense ascribed thereto in the indictment, but the judge may, in his discretion, give a direction or opinion to the jury on the matter in issue as in other criminal proceedings, and the jury may, on the issue, find a special verdict.",
+    "history": "R.S., c. C-34, s. 281",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 317",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-317.html"
+  },
+  {
+    "id": "C-46-s318",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "318",
+    "marginal_note": "Advocating genocide",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Hate Propaganda",
+    "text": "318\n(1) Every person who advocates or promotes genocide is guilty of an indictable offence and liable to imprisonment for a term of not more than five years.\n(2) [Definition of genocide] In this section, genocide means any of the following acts committed with intent to destroy in whole or in part any identifiable group, namely,\n(a) killing members of the group; or\n(b) deliberately inflicting on the group conditions of life calculated to bring about its physical destruction.\n(3) [Consent] No proceeding for an offence under this section shall be instituted without the consent of the Attorney General.\n(4) [Definition of identifiable group] In this section, identifiable group means any section of the public distinguished by colour, race, religion, national or ethnic origin, age, sex, sexual orientation, gender identity or expression, or mental or physical disability.",
+    "history": "R.S., 1985, c. C-46, s. 318; 2004, c. 14, s. 1; 2014, c. 31, s. 12; 2017, c. 13, s. 3; 2019, c. 25, s. 120",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 318",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-318.html"
+  },
+  {
+    "id": "C-46-s319",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "319",
+    "marginal_note": "Public incitement of hatred",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Hate Propaganda",
+    "text": "319\n(1) Every one who, by communicating statements in any public place, incites hatred against any identifiable group where such incitement is likely to lead to a breach of the peace is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.\n(2) [Wilful promotion of hatred] Every one who, by communicating statements, other than in private conversation, wilfully promotes hatred against any identifiable group is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.\n(2.1) [Wilful promotion of antisemitism] Everyone who, by communicating statements, other than in private conversation, wilfully promotes antisemitism by condoning, denying or downplaying the Holocaust\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Defences] No person shall be convicted of an offence under subsection (2)\n(a) if he establishes that the statements communicated were true;\n(b) if, in good faith, the person expressed or attempted to establish by an argument an opinion on a religious subject or an opinion based on a belief in a religious text;\n(c) if the statements were relevant to any subject of public interest, the discussion of which was for the public benefit, and if on reasonable grounds he believed them to be true; or\n(d) if, in good faith, he intended to point out, for the purpose of removal, matters producing or tending to produce feelings of hatred toward an identifiable group in Canada.\n(3.1) [Defences — subsection (2.1)] No person shall be convicted of an offence under subsection (2.1)\n(a) if they establish that the statements communicated were true;\n(b) if, in good faith, they expressed or attempted to establish by an argument an opinion on a religious subject or an opinion based on a belief in a religious text;\n(c) if the statements were relevant to any subject of public interest, the discussion of which was for the public benefit, and if on reasonable grounds they believed them to be true; or\n(d) if, in good faith, they intended to point out, for the purpose of removal, matters producing or tending to produce feelings of antisemitism toward Jews.\n(4) [Forfeiture] If a person is convicted of an offence under subsection (1), (2) or (2.1) or section 318, anything by means of or in relation to which the offence was committed, on such conviction, may, in addition to any other punishment imposed, be ordered by the presiding provincial court judge or judge to be forfeited to Her Majesty in right of the province in which that person is convicted, for disposal as the Attorney General may direct.\n(5) [Exemption from seizure of communication facilities] Subsections 199(6) and (7) apply, with any modifications that the circumstances require, to subsection (1), (2) or (2.1) or section 318.\n(6) [Consent] No proceeding for an offence under subsection (2) or (2.1) shall be instituted without the consent of the Attorney General.\n(7) [Definitions] In this section,\ncommunicating includes communicating by telephone, broadcasting or other audible or visible means; (communiquer)\nHolocaust means the planned and deliberate state-sponsored persecution and annihilation of European Jewry by the Nazis and their collaborators from 1933 to 1945; (Holocauste)\nidentifiable group has the same meaning as in section 318; (groupe identifiable)\npublic place includes any place to which the public have access as of right or by invitation, express or implied; (endroit public)\nstatements includes words spoken or written or recorded electronically or electro-magnetically or otherwise, and gestures, signs or other visible representations. (déclarations)",
+    "history": "R.S., 1985, c. C-46, s. 319; R.S., 1985, c. 27 (1st Supp.), s. 203; 2004, c. 14, s. 2; 2022, c. 10, s. 332",
+    "last_amended": "2022-06-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 319",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-319.html"
+  },
+  {
+    "id": "C-46-s320",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320",
+    "marginal_note": "Warrant of seizure",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Hate Propaganda",
+    "text": "320\n(1) A judge who is satisfied by information on oath that there are reasonable grounds for believing that any publication, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is hate propaganda shall issue a warrant under his hand authorizing seizure of the copies.\n(2) [Summons to occupier] Within seven days of the issue of a warrant under subsection (1), the judge shall issue a summons to the occupier of the premises requiring him to appear before the court and show cause why the matter seized should not be forfeited to Her Majesty.\n(3) [Owner and author may appear] The owner and the author of the matter seized under subsection (1) and alleged to be hate propaganda may appear and be represented in the proceedings in order to oppose the making of an order for the forfeiture of the matter.\n(4) [Order of forfeiture] If the court is satisfied that the publication referred to in subsection (1) is hate propaganda, it shall make an order declaring the matter forfeited to Her Majesty in right of the province in which the proceedings take place, for disposal as the Attorney General may direct.\n(5) [Disposal of matter] If the court is not satisfied that the publication referred to in subsection (1) is hate propaganda, it shall order that the matter be restored to the person from whom it was seized forthwith after the time for final appeal has expired.\n(6) [Appeal] An appeal lies from an order made under subsection (4) or (5) by any person who appeared in the proceedings\n(a) on any ground of appeal that involves a question of law alone,\n(b) on any ground of appeal that involves a question of fact alone, or\n(c) on any ground of appeal that involves a question of mixed law and fact,\nas if it were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, on a question of law alone under Part XXI, and sections 673 to 696 apply with such modifications as the circumstances require.\n(7) [Consent] No proceeding under this section shall be instituted without the consent of the Attorney General.\n(8) [Definitions] In this section,\ncourt means\n(a) in the Province of Quebec, the Court of Quebec,\n(a.1) in the Province of Ontario, the Superior Court of Justice,\n(b) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench,\n(c) in the Province of Newfoundland and Labrador, the Supreme Court, Trial Division,\n(c.1) [Repealed, 1992, c. 51, s. 36]\n(d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, and\n(e) in Nunavut, the Nunavut Court of Justice; (tribunal)\ngenocide has the same meaning as in section 318; (génocide)\nhate propaganda means any writing, sign or visible representation that advocates or promotes genocide or the communication of which by any person would constitute an offence under section 319; (propagande haineuse)\njudge means a judge of a court. (juge)",
+    "history": "R.S., 1985, c. C-46, s. 320; R.S., 1985, c. 27 (2nd Supp.), s. 10, c. 40 (4th Supp.), s. 2; 1990, c. 16, s. 4, c. 17, s. 11; 1992, c. 1, s. 58, c. 51, s. 36; 1998, c. 30, s. 14; 1999, c. 3, s. 29; 2002, c. 7, s. 142; 2015, c. 3, s. 49",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.html"
+  },
+  {
+    "id": "C-46-s320.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.1",
+    "marginal_note": "Warrant of seizure",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Hate Propaganda",
+    "text": "320.1\n(1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material that is hate propaganda within the meaning of subsection 320(8) or computer data within the meaning of subsection 342.1(2) that makes hate propaganda available, that is stored on and made available to the public through a computer system within the meaning of subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to\n(a) give an electronic copy of the material to the court;\n(b) ensure that the material is no longer stored on and made available through the computer system; and\n(c) provide the information necessary to identify and locate the person who posted the material.\n(2) [Notice to person who posted the material] Within a reasonable time after receiving the information referred to in paragraph (1)(c), the judge shall cause notice to be given to the person who posted the material, giving that person the opportunity to appear and be represented before the court and show cause why the material should not be deleted. If the person cannot be identified or located or does not reside in Canada, the judge may order the custodian of the computer system to post the text of the notice at the location where the material was previously stored and made available, until the time set for the appearance.\n(3) [Person who posted the material may appear] The person who posted the material may appear and be represented in the proceedings in order to oppose the making of an order under subsection (5).\n(4) [Non-appearance] If the person who posted the material does not appear for the proceedings, the court may proceed ex parte to hear and determine the proceedings in the absence of the person as fully and effectually as if the person had appeared.\n(5) [Order] If the court is satisfied, on a balance of probabilities, that the material is available to the public and is hate propaganda within the meaning of subsection 320(8) or computer data within the meaning of subsection 342.1(2) that makes hate propaganda available, it may order the custodian of the computer system to delete the material.\n(6) [Destruction of copy] When the court makes the order for the deletion of the material, it may order the destruction of the electronic copy in the court’s possession.\n(7) [Return of material] If the court is not satisfied that the material is available to the public and is hate propaganda within the meaning of subsection 320(8) or computer data within the meaning of subsection 342.1(2) that makes hate propaganda available, the court shall order that the electronic copy be returned to the custodian and terminate the order under paragraph (1)(b).\n(8) [Other provisions to apply] Subsections 320(6) to (8) apply, with any modifications that the circumstances require, to this section.\n(9) [When order takes effect] No order made under subsections (5) to (7) takes effect until the time for final appeal has expired.",
+    "history": "2001, c. 41, s. 10; 2014, c. 31, s. 13",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.1.html"
+  },
+  {
+    "id": "C-46-s320.101",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.101",
+    "marginal_note": "Definition of conversion therapy",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Conversion Therapy",
+    "text": "320.101 In sections 320.102 to 320.104, conversion therapy means a practice, treatment or service designed to\n(a) change a person’s sexual orientation to heterosexual;\n(b) change a person’s gender identity to cisgender;\n(c) change a person’s gender expression so that it conforms to the sex assigned to the person at birth;\n(d) repress or reduce non-heterosexual attraction or sexual behaviour;\n(e) repress a person’s non-cisgender gender identity; or\n(f) repress or reduce a person’s gender expression that does not conform to the sex assigned to the person at birth.\nFor greater certainty, this definition does not include a practice, treatment or service that relates to the exploration or development of an integrated personal identity — such as a practice, treatment or service that relates to a person’s gender transition — and that is not based on an assumption that a particular sexual orientation, gender identity or gender expression is to be preferred over another.",
+    "history": "2021, c. 24, s. 5",
+    "last_amended": "2022-01-07",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.101.html"
+  },
+  {
+    "id": "C-46-s320.102",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.102",
+    "marginal_note": "Conversion therapy",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Conversion Therapy",
+    "text": "320.102 Everyone who knowingly causes another person to undergo conversion therapy — including by providing conversion therapy to that other person — is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) guilty of an offence punishable on summary conviction.",
+    "history": "2021, c. 24, s. 5",
+    "last_amended": "2022-01-07",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.102.html"
+  },
+  {
+    "id": "C-46-s320.103",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.103",
+    "marginal_note": "Promoting or advertising",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Conversion Therapy",
+    "text": "320.103 Everyone who knowingly promotes or advertises conversion therapy is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) guilty of an offence punishable on summary conviction.",
+    "history": "2021, c. 24, s. 5",
+    "last_amended": "2022-01-07",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.103.html"
+  },
+  {
+    "id": "C-46-s320.104",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.104",
+    "marginal_note": "Material benefit",
+    "part": "PART VIII - Offences Against the Person and Reputation",
+    "division": "",
+    "heading": "Conversion Therapy",
+    "text": "320.104 Everyone who receives a financial or other material benefit, knowing that it is obtained or derived directly or indirectly from the provision of conversion therapy, is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) guilty of an offence punishable on summary conviction.",
+    "history": "2021, c. 24, s. 5",
+    "last_amended": "2022-01-07",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.104.html"
+  },
+  {
+    "id": "C-46-s320.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.11",
+    "marginal_note": "Definitions",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "320.11 The following definitions apply in this Part.\nanalyst means a person who is, or a person who is a member of a class of persons that is, designated by the Attorney General under subparagraph 320.4(b)(ii) or paragraph 320.4(c). (analyste)\napproved container means a container that is designed to receive a sample of a person’s blood for analysis and that is approved by the Attorney General of Canada under paragraph 320.39(d). (contenant approuvé)\napproved drug screening equipment means equipment that is designed to ascertain the presence of a drug in a person’s body and that is approved by the Attorney General of Canada under paragraph 320.39(b). (matériel de détection des drogues approuvé)\napproved instrument means an instrument that is designed to receive and make an analysis of a sample of a person’s breath to determine their blood alcohol concentration and that is approved by the Attorney General of Canada under paragraph 320.39(c). (éthylomètre approuvé)\napproved screening device means a device that is designed to ascertain the presence of alcohol in a person’s blood and that is approved by the Attorney General of Canada under paragraph 320.39(a). (appareil de détection approuvé)\nconveyance means a motor vehicle, a vessel, an aircraft or railway equipment. (moyen de transport)\nevaluating officer means a peace officer who has the qualifications prescribed by regulation that are required in order to act as an evaluating officer. (agent évaluateur)\noperate means\n(a) in respect of a motor vehicle, to drive it or to have care or control of it;\n(b) in respect of a vessel or aircraft, to navigate it, to assist in its navigation or to have care or control of it; and\n(c) in respect of railway equipment, to participate in the direct control of its motion, or to have care or control of it as a member of the equipment’s crew, as a person who acts in lieu of a member of the equipment’s crew by remote control, or otherwise. (conduire)\nqualified medical practitioner means a person who is qualified under provincial law to practise medicine. (médecin qualifié)\nqualified technician means\n(a) in respect of breath samples, a person who is designated by the Attorney General under paragraph 320.4(a); and\n(b) in respect of blood samples, a person who is, or a person who is a member of a class of persons that is, designated by the Attorney General under subparagraph 320.4(b)(i). (technicien qualifié)\nvessel includes a hovercraft. (bateau)",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.11.html"
+  },
+  {
+    "id": "C-46-s320.12",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.12",
+    "marginal_note": "Recognition and declaration",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Recognition and Declaration",
+    "text": "320.12 It is recognized and declared that\n(a) operating a conveyance is a privilege that is subject to certain limits in the interests of public safety that include licensing, the observance of rules and sobriety;\n(b) the protection of society is well served by deterring persons from operating conveyances dangerously or while their ability to operate them is impaired by alcohol or a drug, because that conduct poses a threat to the life, health and safety of Canadians;\n(c) the analysis of a sample of a person’s breath by means of an approved instrument produces reliable and accurate readings of blood alcohol concentration; and\n(d) an evaluation conducted by an evaluating officer is a reliable method of determining whether a person’s ability to operate a conveyance is impaired by a drug or by a combination of alcohol and a drug.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.12.html"
+  },
+  {
+    "id": "C-46-s320.13",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.13",
+    "marginal_note": "Dangerous operation",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.13\n(1) Everyone commits an offence who operates a conveyance in a manner that, having regard to all of the circumstances, is dangerous to the public.\n(2) [Operation causing bodily harm] Everyone commits an offence who operates a conveyance in a manner that, having regard to all of the circumstances, is dangerous to the public and, as a result, causes bodily harm to another person.\n(3) [Operation causing death] Everyone commits an offence who operates a conveyance in a manner that, having regard to all of the circumstances, is dangerous to the public and, as a result, causes the death of another person.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.13.html"
+  },
+  {
+    "id": "C-46-s320.14",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.14",
+    "marginal_note": "Operation while impaired",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.14\n(1) Everyone commits an offence who\n(a) operates a conveyance while the person’s ability to operate it is impaired to any degree by alcohol or a drug or by a combination of alcohol and a drug;\n(b) subject to subsection (5), has, within two hours after ceasing to operate a conveyance, a blood alcohol concentration that is equal to or exceeds 80 mg of alcohol in 100 mL of blood;\n(c) subject to subsection (6), has, within two hours after ceasing to operate a conveyance, a blood drug concentration that is equal to or exceeds the blood drug concentration for the drug that is prescribed by regulation; or\n(d) subject to subsection (7), has, within two hours after ceasing to operate a conveyance, a blood alcohol concentration and a blood drug concentration that is equal to or exceeds the blood alcohol concentration and the blood drug concentration for the drug that are prescribed by regulation for instances where alcohol and that drug are combined.\n(2) [Operation causing bodily harm] Everyone commits an offence who commits an offence under subsection (1) and who, while operating the conveyance, causes bodily harm to another person.\n(3) [Operation causing death] Everyone commits an offence who commits an offence under subsection (1) and who, while operating the conveyance, causes the death of another person.\n(4) [Operation — low blood drug concentration] Subject to subsection (6), everyone commits an offence who has, within two hours after ceasing to operate a conveyance, a blood drug concentration that is equal to or exceeds the blood drug concentration for the drug that is prescribed by regulation and that is less than the concentration prescribed for the purposes of paragraph (1)(c).\n(5) [Exception — alcohol] No person commits an offence under paragraph (1)(b) if\n(a) they consumed alcohol after ceasing to operate the conveyance;\n(b) after ceasing to operate the conveyance, they had no reasonable expectation that they would be required to provide a sample of breath or blood; and\n(c) their alcohol consumption is consistent with their blood alcohol concentration as determined in accordance with subsection 320.31(1) or (2) and with their having had, at the time when they were operating the conveyance, a blood alcohol concentration that was less than 80 mg of alcohol in 100 mL of blood.\n(6) [Exception — drugs] No person commits an offence under paragraph (1)(c) or subsection (4) if\n(a) they consumed the drug after ceasing to operate the conveyance; and\n(b) after ceasing to operate the conveyance, they had no reasonable expectation that they would be required to provide a sample of a bodily substance.\n(7) [Exception — combination of alcohol and drug] No person commits an offence under paragraph (1)(d) if\n(a) they consumed the drug or the alcohol or both after ceasing to operate the conveyance;\n(b) after ceasing to operate the conveyance, they had no reasonable expectation that they would be required to provide a sample of a bodily substance; and\n(c) their alcohol consumption is consistent with their blood alcohol concentration as determined in accordance with subsection 320.31(1) or (2) and with their having had, at the time when they were operating the conveyance, a blood alcohol concentration less than the blood alcohol concentration established under paragraph 320.38(c).",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.14.html"
+  },
+  {
+    "id": "C-46-s320.15",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.15",
+    "marginal_note": "Failure or refusal to comply with demand",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.15\n(1) Everyone commits an offence who, knowing that a demand has been made, fails or refuses to comply, without reasonable excuse, with a demand made under section 320.27 or 320.28.\n(2) [Accident resulting in bodily harm] Everyone commits an offence who commits an offence under subsection (1) and who, at the time of the failure or refusal, knows that, or is reckless as to whether, they were involved in an accident that resulted in bodily harm to another person.\n(3) [Accident resulting in death] Everyone commits an offence who commits an offence under subsection (1) and who, at the time of the failure or refusal, knows that, or is reckless as to whether, they were involved in an accident that resulted in the death of another person or in bodily harm to another person whose death ensues.\n(4) [Only one conviction] A person who is convicted of an offence under this section is not to be convicted of another offence under this section with respect to the same transaction.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.15.html"
+  },
+  {
+    "id": "C-46-s320.16",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.16",
+    "marginal_note": "Failure to stop after accident",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.16\n(1) Everyone commits an offence who operates a conveyance and who at the time of operating the conveyance knows that, or is reckless as to whether, the conveyance has been involved in an accident with a person or another conveyance and who fails, without reasonable excuse, to stop the conveyance, give their name and address and, if any person has been injured or appears to require assistance, offer assistance.\n(2) [Accident resulting in bodily harm] Everyone commits an offence who commits an offence under subsection (1) and who at the time of committing the offence knows that, or is reckless as to whether, the accident resulted in bodily harm to another person.\n(3) [Accident resulting in death] Everyone commits an offence who commits an offence under subsection (1) and who, at the time of committing the offence, knows that, or is reckless as to whether, the accident resulted in the death of another person or in bodily harm to another person whose death ensues.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.16.html"
+  },
+  {
+    "id": "C-46-s320.17",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.17",
+    "marginal_note": "Flight from peace officer",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.17 Everyone commits an offence who operates a motor vehicle or vessel while being pursued by a peace officer and who fails, without reasonable excuse, to stop the motor vehicle or vessel as soon as is reasonable in the circumstances.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.17.html"
+  },
+  {
+    "id": "C-46-s320.18",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.18",
+    "marginal_note": "Operation while prohibited",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.18\n(1) Everyone commits an offence who operates a conveyance while prohibited from doing so\n(a) by an order made under this Act; or\n(b) by any other form of legal restriction imposed under any other Act of Parliament or under provincial law in respect of a conviction under this Act or a discharge under section 730.\n(2) [Exception] No person commits an offence under subsection (1) arising out of the operation of a motor vehicle if they are registered in an alcohol ignition interlock device program established under the law of the province in which they reside and they comply with the conditions of the program.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.18.html"
+  },
+  {
+    "id": "C-46-s320.19",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.19",
+    "marginal_note": "Punishment",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.19\n(1) Every person who commits an offence under subsection 320.14(1) or 320.15(1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years and to a minimum punishment of,\n(i) for a first offence, a fine of $1,000,\n(ii) for a second offence, imprisonment for a term of 30 days, and\n(iii) for each subsequent offence, imprisonment for a term of 120 days; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than two years less a day, or to both, and to a minimum punishment of,\n(i) for a first offence, a fine of $1,000,\n(ii) for a second offence, imprisonment for a term of 30 days, and\n(iii) for each subsequent offence, imprisonment for a term of 120 days.\n(2) [Summary conviction] Everyone who commits an offence under subsection 320.14(4) is liable on summary conviction to a fine of not more than $1,000.\n(3) [Minimum fines for high blood alcohol concentrations] Despite subparagraphs (1)(a)(i) and (b)(i), every person who commits an offence under paragraph 320.14(1)(b) is liable, for a first offence, to\n(a) a fine of not less than $1,500, if the person’s blood alcohol concentration is equal to or exceeds 120 mg of alcohol in 100 mL of blood but is less than 160 mg of alcohol in 100 mL of blood; and\n(b) a fine of not less than $2,000, if the person’s blood alcohol concentration is equal to or exceeds 160 mg of alcohol in 100 mL of blood.\n(4) [Minimum fine — subsection 320.15(1)] Despite subparagraphs (1)(a)(i) and (b)(i), every person who commits an offence under subsection 320.15(1) is liable, for a first offence, to a fine of not less than $2,000.\n(5) [Punishment — dangerous operation and other offences] Every person who commits an offence under subsection 320.13(1) or 320.16(1), section 320.17 or subsection 320.18(1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2018, c. 21, s. 15; 2019, c. 25, s. 402",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.19.html"
+  },
+  {
+    "id": "C-46-s320.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.2",
+    "marginal_note": "Punishment in case of bodily harm",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.2 Every person who commits an offence under subsection 320.13(2), 320.14(2), 320.15(2) or 320.16(2) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of,\n(i) for a first offence, a fine of $1,000,\n(ii) for a second offence, imprisonment for a term of 30 days, and\n(iii) for each subsequent offence, imprisonment for a term of 120 days; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than two years less a day, or to both, and to the minimum punishments set out in subparagraphs (a)(i) to (iii).",
+    "history": "2018, c. 21, s. 15; 2019, c. 25, s. 402",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.2.html"
+  },
+  {
+    "id": "C-46-s320.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.21",
+    "marginal_note": "Punishment in case of death",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.21 Everyone who commits an offence under subsection 320.13(3), 320.14(3), 320.15(3) or 320.16(3) is liable on conviction on indictment to imprisonment for life and to a minimum punishment of,\n(a) for a first offence, a fine of $1,000;\n(b) for a second offence, imprisonment for a term of 30 days; and\n(c) for each subsequent offence, imprisonment for a term of 120 days.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.21.html"
+  },
+  {
+    "id": "C-46-s320.22",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.22",
+    "marginal_note": "Aggravating circumstances for sentencing purposes",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.22 A court imposing a sentence for an offence under any of sections 320.13 to 320.18 shall consider, in addition to any other aggravating circumstances, the following:\n(a) the commission of the offence resulted in bodily harm to, or the death of, more than one person;\n(b) the offender was operating a motor vehicle in a race with at least one other motor vehicle or in a contest of speed, on a street, road or highway or in another public place;\n(c) a person under the age of 16 years was a passenger in the conveyance operated by the offender;\n(d) the offender was being remunerated for operating the conveyance;\n(e) the offender’s blood alcohol concentration at the time of committing the offence was equal to or exceeded 120 mg of alcohol in 100 mL of blood;\n(f) the offender was operating a large motor vehicle; and\n(g) the offender was not permitted, under a federal or provincial Act, to operate the conveyance.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.22.html"
+  },
+  {
+    "id": "C-46-s320.23",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.23",
+    "marginal_note": "Delay of sentencing",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.23\n(1) The court may, with the consent of the prosecutor and the offender, and after considering the interests of justice, delay sentencing of an offender who has been found guilty of an offence under subsection 320.14(1) or 320.15(1) to allow the offender to attend a treatment program approved by the province in which the offender resides. If the court delays sentencing, it shall make an order prohibiting the offender from operating, before sentencing, the type of conveyance in question, in which case subsections 320.24(6) to (9) apply.\n(2) [Exception to minimum punishment] If the offender successfully completes the treatment program, the court is not required to impose the minimum punishment under section 320.19 or to make a prohibition order under section 320.24, but it shall not direct a discharge under section 730.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.23.html"
+  },
+  {
+    "id": "C-46-s320.24",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.24",
+    "marginal_note": "Mandatory prohibition order",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.24\n(1) If an offender is found guilty of an offence under subsection 320.14(1) or 320.15(1), the court that sentences the offender shall, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating the type of conveyance in question during a period to be determined in accordance with subsection (2).\n(2) [Prohibition period] The prohibition period is\n(a) for a first offence, not less than one year and not more than three years, plus the entire period to which the offender is sentenced to imprisonment;\n(b) for a second offence, not less than two years and not more than 10 years, plus the entire period to which the offender is sentenced to imprisonment; and\n(c) for each subsequent offence, not less than three years, plus the entire period to which the offender is sentenced to imprisonment.\n(3) [Discretionary order of prohibition — low blood drug concentration] If an offender is found guilty of an offence under subsection 320.14(4), the court that sentences the offender may, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating the type of conveyance in question during a period of not more than one year.\n(4) [Discretionary order of prohibition — other offences] If an offender is found guilty of an offence under section 320.13, subsection 320.14(2) or (3), 320.15(2) or (3) or under any of sections 320.16 to 320.18, the court that sentences the offender may, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating the type of conveyance in question during a period to be determined in accordance with subsection (5).\n(5) [Prohibition period] The prohibition period is\n(a) if the offender is liable to imprisonment for life in respect of that offence, of any duration that the court considers appropriate, plus the entire period to which the offender is sentenced to imprisonment;\n(b) if the offender is liable to imprisonment for more than five years but less than life in respect of that offence, not more than 10 years, plus the entire period to which the offender is sentenced to imprisonment; and\n(c) in any other case, not more than three years, plus the entire period to which the offender is sentenced to imprisonment.\n(5.1) [Effect of order] Subject to subsection (9), a prohibition order takes effect on the day that it is made.\n(6) [Obligation of court] A court that makes a prohibition order under this section shall cause the order to be read by or to the offender or a copy of the order to be given to the offender.\n(7) [Validity of prohibition order not affected] A failure to comply with subsection (6) does not affect the validity of the prohibition order.\n(8) [Application — public place] A prohibition order in respect of a motor vehicle applies only to its operation on a street, road or highway or in any other public place.\n(9) [Consecutive prohibition periods] If the offender is, at the time of the commission of the offence, subject to an order made under this Act prohibiting the offender from operating a conveyance, a court that makes a prohibition order under this section that prohibits the offender from operating the same type of conveyance may order that the prohibition order be served consecutively to that order.\n(10) [Minimum absolute prohibition period] A person may not be registered in an alcohol ignition interlock device program referred to in subsection 320.18(2) until the expiry of\n(a) in the case of a first offence, a period, if any, that may be fixed by order of the court;\n(b) in the case of a second offence, a period of three months after the day on which the sentence is imposed or any longer period that may be fixed by order of the court; and\n(c) in the case of a subsequent offence, a period of six months after the day on which the sentence is imposed or any longer period that may be fixed by order of the court.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.24.html"
+  },
+  {
+    "id": "C-46-s320.25",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.25",
+    "marginal_note": "Stay of order pending appeal",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.25\n(1) Subject to subsection (2), if an appeal is taken against a conviction or sentence for an offence under any of sections 320.13 to 320.18, a judge of the court to which the appeal is taken may direct that the prohibition order under section 320.24 arising out of the conviction shall, on any conditions that the judge imposes, be stayed pending the final disposition of the appeal or until otherwise ordered by that court.\n(2) [Appeals to Supreme Court of Canada] In the case of an appeal to the Supreme Court of Canada, a direction may be made only by a judge of the court from which the appeal was taken.\n(3) [Effect of conditions] The imposition of conditions on a stay of a prohibition order does not operate to decrease the prohibition period provided in the prohibition order.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.25.html"
+  },
+  {
+    "id": "C-46-s320.26",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.26",
+    "marginal_note": "Earlier and subsequent offences",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "320.26 In determining, for the purpose of imposing a sentence for an offence under subsection 320.14(1) or 320.15(1), whether the offence is a second, third or subsequent offence, any of the following offences for which the offender was previously convicted is considered to be an earlier offence:\n(a) an offence under any of subsections 320.14(1) to (3) or section 320.15; or\n(b) an offence under any of sections 253, 254 and 255, as those sections read from time to time before the day on which this section comes into force.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.26.html"
+  },
+  {
+    "id": "C-46-s320.27",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.27",
+    "marginal_note": "Testing for presence of alcohol or drug",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Investigative Matters",
+    "text": "320.27\n(1) If a peace officer has reasonable grounds to suspect that a person has alcohol or a drug in their body and that the person has, within the preceding three hours, operated a conveyance, the peace officer may, by demand, require the person to comply with the requirements of either or both of paragraphs (a) and (b) in the case of alcohol or with the requirements of either or both of paragraphs (a) and (c) in the case of a drug:\n(a) to immediately perform the physical coordination tests prescribed by regulation and to accompany the peace officer for that purpose;\n(b) to immediately provide the samples of breath that, in the peace officer’s opinion, are necessary to enable a proper analysis to be made by means of an approved screening device and to accompany the peace officer for that purpose;\n(c) to immediately provide the samples of a bodily substance that, in the peace officer’s opinion, are necessary to enable a proper analysis to be made by means of approved drug screening equipment and to accompany the peace officer for that purpose.\n(2) [Mandatory alcohol screening] If a peace officer has in his or her possession an approved screening device, the peace officer may, in the course of the lawful exercise of powers under an Act of Parliament or an Act of a provincial legislature or arising at common law, by demand, require the person who is operating a motor vehicle to immediately provide the samples of breath that, in the peace officer’s opinion, are necessary to enable a proper analysis to be made by means of that device and to accompany the peace officer for that purpose.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.27.html"
+  },
+  {
+    "id": "C-46-s320.28",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.28",
+    "marginal_note": "Samples of breath or blood — alcohol",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Investigative Matters",
+    "text": "320.28\n(1) If a peace officer has reasonable grounds to believe that a person has operated a conveyance while the person’s ability to operate it was impaired to any degree by alcohol or has committed an offence under paragraph 320.14(1)(b), the peace officer may, by demand made as soon as practicable,\n(a) require the person to provide, as soon as practicable,\n(i) the samples of breath that, in a qualified technician’s opinion, are necessary to enable a proper analysis to be made by means of an approved instrument, or\n(ii) if the peace officer has reasonable grounds to believe that, because of their physical condition, the person may be incapable of providing a sample of breath or it would be impracticable to take one, the samples of blood that, in the opinion of the qualified medical practitioner or qualified technician taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood alcohol concentration; and\n(b) require the person to accompany the peace officer for the purpose of taking samples of that person’s breath or blood.\n(2) [Evaluation and samples of blood — drugs] If a peace officer has reasonable grounds to believe that a person has operated a conveyance while the person’s ability to operate it was impaired to any degree by a drug or by a combination of alcohol and a drug, or has committed an offence under paragraph 320.14(1)(c) or (d) or subsection 320.14(4), the peace officer may, by demand, made as soon as practicable, require the person to comply with the requirements of either or both of paragraphs (a) and (b):\n(a) to submit, as soon as practicable, to an evaluation conducted by an evaluating officer to determine whether the person’s ability to operate a conveyance is impaired by a drug or by a combination of alcohol and a drug, and to accompany the peace officer for that purpose; or\n(b) to provide, as soon as practicable, the samples of blood that, in the opinion of the qualified medical practitioner or qualified technician taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood drug concentration, or the person’s blood drug concentration and blood alcohol concentration, as the case may be, and to accompany the peace officer for that purpose.\n(3) [Samples of breath — alcohol] An evaluating officer who has reasonable grounds to suspect that a person has alcohol in their body may, if a demand was not made under subsection (1), by demand made as soon as practicable, require the person to provide, as soon as practicable, the samples of breath that, in a qualified technician’s opinion, are necessary to enable a proper analysis to be made by means of an approved instrument.\n(4) [Samples of bodily substances] If, on completion of the evaluation, the evaluating officer has reasonable grounds to believe that one or more of the types of drugs set out in subsection (5) — or that a combination of alcohol and one or more of those types of drugs — is impairing the person’s ability to operate a conveyance, the evaluating officer shall identify the type or types of drugs in question and may, by demand made as soon as practicable, require the person to provide, as soon as practicable,\n(a) a sample of oral fluid or urine that, in the evaluating officer’s opinion, is necessary to enable a proper analysis to be made to ascertain the presence in the person’s body of one or more of the types of drugs set out in subsection (5); or\n(b) the samples of blood that, in the opinion of the qualified medical practitioner or qualified technician taking the samples, are necessary to enable a proper analysis to be made to ascertain the presence in the person’s body of one or more of the types of drugs set out in subsection (5) or to determine the person’s blood drug concentration for one or more of those types of drugs.\n(5) [Types of drugs] For the purpose of subsection (4), the types of drugs are the following:\n(a) a depressant;\n(b) an inhalant;\n(c) a dissociative anaesthetic;\n(d) cannabis;\n(e) a stimulant;\n(f) a hallucinogen; or\n(g) a narcotic analgesic.\n(6) [Condition] A sample of blood may be taken from a person under this section only by a qualified medical practitioner or a qualified technician, and only if they are satisfied that taking the sample would not endanger the person’s health.\n(7) [Approved containers] A sample of blood shall be received into an approved container that shall be subsequently sealed.\n(8) [Retained sample] A person who takes samples of blood under this section shall cause one of the samples to be retained for the purpose of analysis by or on behalf of the person from whom the blood samples were taken.\n(9) [Validity of analysis not affected] A failure to comply with subsection (7) or (8) does not by itself affect the validity of the taking of the sample or of an analysis made of the sample.\n(10) [Release of retained sample] A judge of a superior court of criminal jurisdiction or a court of criminal jurisdiction shall, on the summary application of the person from whom samples of blood were taken under this section, made within six months after the day on which the samples were taken, order the release of any sample that was retained to the person for the purpose of examination or analysis, subject to any terms that the judge considers appropriate to ensure that the sample is safeguarded and preserved for use in any proceedings in respect of which it was taken.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.28.html"
+  },
+  {
+    "id": "C-46-s320.29",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.29",
+    "marginal_note": "Warrants to obtain blood samples",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Investigative Matters",
+    "text": "320.29\n(1) A justice may issue a warrant authorizing a peace officer to require a qualified medical practitioner or a qualified technician to take the samples of a person’s blood that, in the opinion of the practitioner or technician taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood alcohol concentration or blood drug concentration, or both, if the justice is satisfied, on an information on oath in Form 1, that\n(a) there are reasonable grounds to believe that the person has, within the preceding eight hours, operated a conveyance that was involved in an accident that resulted in bodily harm to themselves or another person or in the death of another person;\n(b) there are reasonable grounds to suspect that the person has alcohol or a drug in their body; and\n(c) a qualified medical practitioner is of the opinion that\n(i) by reason of any physical or mental condition of the person, the person is unable to consent to the taking of samples of their blood, and\n(ii) the taking of samples of the person’s blood will not endanger their health.\n(2) [Form] A warrant issued under subsection (1) may be in Form 5, varied to suit the case.\n(3) [Repealed, 2022, c. 17, s. 10]\n(4) [Duration of warrant] Samples of blood may be taken from a person under a warrant issued under subsection (1) only during the time that a qualified medical practitioner is satisfied that the conditions referred to in subparagraphs (1)(c)(i) and (ii) continue to exist.\n(5) [Copy to person] If a warrant issued under subsection (1) is executed, the peace officer shall, as soon as practicable, give a copy of it — as a well as a notice in Form 5.1, varied to suit the case — to the person from whom the samples of blood are taken.\n(6) [Taking of samples] Subsections 320.28(7) to (10) apply with respect to the taking of samples of blood under this section.",
+    "history": "2018, c. 21, s. 15; 2022, c. 17, s. 10",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.29.html"
+  },
+  {
+    "id": "C-46-s320.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.3",
+    "marginal_note": "Testing blood — drug or alcohol",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Investigative Matters",
+    "text": "320.3 Samples of a person’s blood that are taken for the purposes of this Part may be analyzed to determine the person’s blood alcohol concentration or blood drug concentration, or both.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.3.html"
+  },
+  {
+    "id": "C-46-s320.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.31",
+    "marginal_note": "Breath samples",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Evidentiary Matters",
+    "text": "320.31\n(1) If samples of a person’s breath have been received into an approved instrument operated by a qualified technician, the results of the analyses of the samples are conclusive proof of the person’s blood alcohol concentration at the time when the analyses were made if the results of the analyses are the same — or, if the results of the analyses are different, the lowest of the results is conclusive proof of the person’s blood alcohol concentration at the time when the analyses were made — if\n(a) before each sample was taken, the qualified technician conducted a system blank test the result of which is not more than 10 mg of alcohol in 100 mL of blood and a system calibration check the result of which is within 10% of the target value of an alcohol standard that is certified by an analyst;\n(b) there was an interval of at least 15 minutes between the times when the samples were taken; and\n(c) the results of the analyses, rounded down to the nearest multiple of 10 mg, did not differ by more than 20 mg of alcohol in 100 mL of blood.\n(2) [Blood samples — concentration when sample taken] The result of an analysis made by an analyst of a sample of a person’s blood is proof of their blood alcohol concentration or their blood drug concentration, as the case may be, at the time when the sample was taken in the absence of evidence tending to show that the analysis was performed improperly.\n(3) [Evidence not included] Evidence of the following does not constitute evidence tending to show that an analysis of a sample of a person’s blood was performed improperly:\n(a) the amount of alcohol or a drug that they consumed;\n(b) the rate at which the alcohol or the drug would have been absorbed or eliminated by their body; or\n(c) a calculation based on the evidence referred to in paragraphs (a) and (b) of what their blood alcohol concentration or blood drug concentration would have been at the time the sample was taken.\n(4) [Presumption — blood alcohol concentration] For the purpose of paragraphs 320.14(1)(b) and (d), if the first of the samples of breath was taken, or the sample of blood was taken, more than two hours after the person ceased to operate the conveyance and the person’s blood alcohol concentration was equal to or exceeded 20 mg of alcohol in 100 mL of blood, the person’s blood alcohol concentration within those two hours is conclusively presumed to be the concentration established in accordance with subsection (1) or (2), as the case may be, plus an additional 5 mg of alcohol in 100 mL of blood for every interval of 30 minutes in excess of those two hours.\n(5) [Admissibility of evaluating officer’s opinion] An evaluating officer’s opinion relating to the impairment, by a type of drug that they identified, or by a combination of alcohol and that type of drug, of a person’s ability to operate a conveyance is admissible in evidence without qualifying the evaluating officer as an expert.\n(6) [Presumption — drug] If the analysis of a sample provided under subsection 320.28(4) demonstrates that the person has a drug in their body that is of a type that the evaluating officer has identified as impairing the person’s ability to operate a conveyance, that drug — or, if the person has also consumed alcohol, the combination of alcohol and that drug — is presumed, in the absence of evidence to the contrary, to be the drug, or the combination of alcohol and that drug, that was present in the person’s body at the time when the person operated the conveyance and, on proof of the person’s impairment, to have been the cause of that impairment.\n(7) [Admissibility of result of analysis] The result of an analysis of a sample of a person’s breath, blood, urine, sweat or other bodily substance that they were not required to provide under this Part may be admitted in evidence even if the person was not warned before they provided the sample that they were not required to do so or that the result of the analysis of the sample might be used in evidence.\n(8) [Evidence of failure to provide sample] Unless a person is required to provide a sample of a bodily substance under this Part, evidence that they failed or refused to provide a sample for analysis or that a sample was not taken is not admissible and the failure, refusal or fact that a sample was not taken shall not be the subject of comment by any person in any proceedings under this Part.\n(9) [Admissibility of statement] A statement made by a person to a peace officer, including a statement compelled under a provincial Act, is admissible in evidence for the purpose of justifying a demand made under section 320.27 or 320.28.\n(10) [Evidence of failure to comply with demand] In any proceedings in respect of an offence under section 320.14, evidence that the accused, without reasonable excuse, failed or refused to comply with a demand made under section 320.27 or 320.28 is admissible and the court may draw an inference adverse to the accused from that evidence.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.31.html"
+  },
+  {
+    "id": "C-46-s320.32",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.32",
+    "marginal_note": "Certificates",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Evidentiary Matters",
+    "text": "320.32\n(1) A certificate of an analyst, qualified medical practitioner or qualified technician made under this Part is evidence of the facts alleged in the certificate without proof of the signature or the official character of the person who signed the certificate.\n(2) [Notice of intention to produce certificate] No certificate shall be received in evidence unless the party intending to produce it has, before the trial, given to the other party reasonable notice of their intention to produce it and a copy of the certificate.\n(3) [Attendance and cross-examination] A party against whom the certificate is produced may apply to the court for an order requiring the attendance of the person who signed the certificate for the purposes of cross-examination.\n(4) [Form and content of application] The application shall be made in writing and set out the likely relevance of the proposed cross-examination with respect to the facts alleged in the certificate. A copy of the application shall be given to the prosecutor at least 30 days before the day on which the application is to be heard.\n(5) [Time of hearing] The hearing of the application shall be held at least 30 days before the day on which the trial is to be held.\n(6) [Certificate admissible in evidence] In proceedings in respect of an offence under subsection 320.18(1), the following certificates are evidence of the facts alleged in them without proof of the signature or official character of the person who signed them:\n(a) a certificate setting out with reasonable particularity that the person named in it is prohibited from operating a motor vehicle in the province specified in the certificate, signed by the person who is responsible for the registration of motor vehicles in that province or any person authorized by the responsible person to sign it; and\n(b) a certificate setting out with reasonable particularity that the person named in it is prohibited from operating a conveyance other than a motor vehicle, signed by the Minister of Transport or any person authorized by him or her to sign it.\n(7) [Onus] If it is proved that a prohibition under paragraph 320.18(1)(b) has been imposed on a person and that notice of the prohibition has been mailed to them at their last known address, that person is, beginning on the tenth day after the day on which the notice is mailed, in the absence of evidence to the contrary, presumed to have received the notice and to have knowledge of the prohibition, of the date of its commencement and of its duration.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.32.html"
+  },
+  {
+    "id": "C-46-s320.33",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.33",
+    "marginal_note": "Printout from approved instrument",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Evidentiary Matters",
+    "text": "320.33 A document that is printed out from an approved instrument and signed by a qualified technician who certifies it to be the printout produced by the approved instrument when it made an analysis of a sample of a person’s breath is evidence of the facts alleged in the document without proof of the signature or official character of the person who signed it.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.33.html"
+  },
+  {
+    "id": "C-46-s320.34",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.34",
+    "marginal_note": "Disclosure of information",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Evidentiary Matters",
+    "text": "320.34\n(1) In proceedings in respect of an offence under section 320.14, the prosecutor shall disclose to the accused, with respect to any samples of breath that the accused provided under section 320.28, information sufficient to determine whether the conditions set out in paragraphs 320.31(1)(a) to (c) have been met, namely:\n(a) the results of the system blank tests;\n(b) the results of the system calibration checks;\n(c) any error or exception messages produced by the approved instrument at the time the samples were taken;\n(d) the results of the analysis of the accused’s breath samples; and\n(e) a certificate of an analyst stating that the sample of an alcohol standard that is identified in the certificate is suitable for use with an approved instrument.\n(2) [Application for further disclosure] The accused may apply to the court for a hearing to determine whether further information should be disclosed.\n(3) [Form and content of application] The application shall be in writing and set out detailed particulars of the information that the accused seeks to have disclosed and the likely relevance of that information to determining whether the approved instrument was in proper working order. A copy of the application shall be given to the prosecutor at least 30 days before the day on which the application is to be heard.\n(4) [Time of hearing] The hearing of the application shall be held at least 30 days before the day on which the trial is to be held.\n(5) [For greater certainty] For greater certainty, nothing in this section limits the disclosure to which the accused may otherwise be entitled.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.34.html"
+  },
+  {
+    "id": "C-46-s320.35",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.35",
+    "marginal_note": "Presumption of operation",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "Evidentiary Matters",
+    "text": "320.35 In proceedings in respect of an offence under section 320.14 or 320.15, if it is proved that the accused occupied the seat or position ordinarily occupied by a person who operates a conveyance, the accused is presumed to have been operating the conveyance unless they establish that they did not occupy that seat or position for the purpose of setting the conveyance in motion.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.35.html"
+  },
+  {
+    "id": "C-46-s320.36",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.36",
+    "marginal_note": "Unauthorized use of bodily substance",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "320.36\n(1) No person shall use a bodily substance obtained under this Part for any purpose other than for an analysis under this Part.\n(2) [Unauthorized use or disclosure of results] No person shall use, disclose or allow the disclosure of the results obtained under this Part of any evaluation, physical coordination test or analysis of a bodily substance, except for the purpose of the administration or enforcement of a federal or provincial Act related to drugs and/or alcohol and/or to the operation of a motor vehicle, vessel, aircraft or railway equipment.\n(3) [Exception] The results of an evaluation, test or analysis referred to in subsection (2) may be disclosed to the person to whom they relate, and may be disclosed to any other person if the results are made anonymous and the disclosure is made for statistical or research purposes.\n(4) [Offence] Everyone who contravenes subsection (1) or (2) commits an offence punishable on summary conviction.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.36.html"
+  },
+  {
+    "id": "C-46-s320.37",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.37",
+    "marginal_note": "Refusal to take sample",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "320.37\n(1) No qualified medical practitioner or qualified technician shall be found guilty of an offence by reason only of their refusal to take a sample of blood from a person for the purposes of this Part if they have a reasonable excuse for refusing to do so.\n(2) [No liability] No qualified medical practitioner, and no qualified technician, who takes a sample of blood from a person under this Part incurs any liability for doing anything necessary to take the sample that was done with reasonable care and skill.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.37.html"
+  },
+  {
+    "id": "C-46-s320.38",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.38",
+    "marginal_note": "Regulations",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "320.38 The Governor in Council may make regulations\n(a) prescribing the qualifications required for a peace officer to act as an evaluating officer and respecting the training of evaluating officers;\n(b) prescribing the blood drug concentration for a drug for the purpose of paragraph 320.14(1)(c);\n(c) prescribing a blood alcohol concentration and a blood drug concentration for a drug for the purposes of paragraph 320.14(1)(d);\n(d) prescribing the blood drug concentration for a drug for the purpose of subsection 320.14(4);\n(e) prescribing the physical coordination tests to be conducted under paragraph 320.27(1)(a); and\n(f) prescribing the tests to be conducted and procedures to be followed during an evaluation under paragraph 320.28(2)(a) and the forms to be used in recording the results of the evaluation.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.38.html"
+  },
+  {
+    "id": "C-46-s320.39",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.39",
+    "marginal_note": "Approval — Attorney General of Canada",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "320.39 The Attorney General of Canada may, by order, approve\n(a) a device that is designed to ascertain the presence of alcohol in a person’s blood;\n(b) equipment that is designed to ascertain the presence of a drug in a person’s body;\n(c) an instrument that is designed to receive and make an analysis of a sample of a person’s breath to determine their blood alcohol concentration; and\n(d) a container that is designed to receive a sample of a person’s blood for analysis.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.39.html"
+  },
+  {
+    "id": "C-46-s320.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "320.4",
+    "marginal_note": "Designation — Attorney General",
+    "part": "PART VIII.1 - Offences Relating to Conveyances",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "320.4 The Attorney General may designate\n(a) a person as qualified, for the purposes of this Part, to operate an approved instrument;\n(b) a person or class of persons as qualified, for the purposes of this Part,\n(i) to take samples of blood, or\n(ii) to analyze samples of bodily substances; and\n(c) a person or class of persons as qualified, for the purposes of this Part, to certify that an alcohol standard is suitable for use with an approved instrument.",
+    "history": "2018, c. 21, s. 15",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 320.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-320.4.html"
+  },
+  {
+    "id": "C-46-s321",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "321",
+    "marginal_note": "Definitions",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "321 In this Part,\nbreak means\n(a) to break any part, internal or external, or\n(b) to open any thing that is used or intended to be used to close or to cover an internal or external opening; (effraction)\ncredit card means any card, plate, coupon book or other device issued or otherwise distributed for the purpose of being used\n(a) on presentation to obtain, on credit, money, goods, services or any other thing of value, or\n(b) in an automated teller machine, a remote service unit or a similar automated banking device to obtain any of the services offered through the machine, unit or device; (carte de crédit)\ndocument means any paper, parchment or other material on which is recorded or marked anything that is capable of being read or understood by a person, computer system or other device, and includes a credit card, but does not include trademarks on articles of commerce or inscriptions on stone or metal or other like material; (document)\nexchequer bill means a bank-note, bond, note, debenture or security that is issued or guaranteed by Her Majesty under the authority of Parliament or the legislature of a province; (bon du Trésor)\nexchequer bill paper means paper that is used to manufacture exchequer bills; (papier de bons du Trésor)\nfalse document means a document\n(a) the whole or a material part of which purports to be made by or on behalf of a person\n(i) who did not make it or authorize it to be made, or\n(ii) who did not in fact exist,\n(b) that is made by or on behalf of the person who purports to make it but is false in some material particular,\n(c) that is made in the name of an existing person, by him or under his authority, with a fraudulent intention that it should pass as being made by a person, real or fictitious, other than the person who makes it or under whose authority it is made; (faux document)\nrevenue paper means paper that is used to make stamps, licences or permits or for any purpose connected with the public revenue. (papier de revenu)",
+    "history": "R.S., 1985, c. C-46, s. 321; R.S., 1985, c. 27 (1st Supp.), s. 42; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 321",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-321.html"
+  },
+  {
+    "id": "C-46-s322",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "322",
+    "marginal_note": "Theft",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "322\n(1) Every one commits theft who fraudulently and without colour of right takes, or fraudulently and without colour of right converts to his use or to the use of another person, anything, whether animate or inanimate, with intent\n(a) to deprive, temporarily or absolutely, the owner of it, or a person who has a special property or interest in it, of the thing or of his property or interest in it;\n(b) to pledge it or deposit it as security;\n(c) to part with it under a condition with respect to its return that the person who parts with it may be unable to perform; or\n(d) to deal with it in such a manner that it cannot be restored in the condition in which it was at the time it was taken or converted.\n(2) [Time when theft completed] A person commits theft when, with intent to steal anything, he moves it or causes it to move or to be moved, or begins to cause it to become movable.\n(3) [Secrecy] A taking or conversion of anything may be fraudulent notwithstanding that it is effected without secrecy or attempt at concealment.\n(4) [Purpose of taking] For the purposes of this Act, the question whether anything that is converted is taken for the purpose of conversion, or whether it is, at the time it is converted, in the lawful possession of the person who converts it is not material.\n(5) [Wild living creature] For the purposes of this section, a person who has a wild living creature in captivity shall be deemed to have a special property or interest in it while it is in captivity and after it has escaped from captivity.",
+    "history": "R.S., c. C-34, s. 283",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 322",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-322.html"
+  },
+  {
+    "id": "C-46-s323",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "323",
+    "marginal_note": "Oysters",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "323\n(1) Where oysters and oyster brood are in oyster beds, layings or fisheries that are the property of any person and are sufficiently marked out or known as the property of that person, that person shall be deemed to have a special property or interest in them.\n(2) [Oyster bed] An indictment is sufficient if it describes an oyster bed, laying or fishery by name or in any other way, without stating that it is situated in a particular territorial division.",
+    "history": "R.S., c. C-34, s. 284",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 323",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-323.html"
+  },
+  {
+    "id": "C-46-s324",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "324",
+    "marginal_note": "Theft by bailee of things under seizure",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "324 Every one who is a bailee of anything that is under lawful seizure by a peace officer or public officer in the execution of the duties of his office, and who is obliged by law or agreement to produce and deliver it to that officer or to another person entitled thereto at a certain time and place, or on demand, steals it if he does not produce and deliver it in accordance with his obligation, but he does not steal it if his failure to produce and deliver it is not the result of a wilful act or omission by him.",
+    "history": "R.S., c. C-34, s. 285",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 324",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-324.html"
+  },
+  {
+    "id": "C-46-s325",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "325",
+    "marginal_note": "Agent pledging goods, when not theft",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "325 A factor or an agent does not commit theft by pledging or giving a lien on goods or documents of title to goods that are entrusted to him for the purpose of sale or for any other purpose, if the pledge or lien is for an amount that does not exceed the sum of\n(a) the amount due to him from his principal at the time the goods or documents are pledged or the lien is given; and\n(b) the amount of any bill of exchange that he has accepted for or on account of his principal.",
+    "history": "R.S., c. C-34, s. 286",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 325",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-325.html"
+  },
+  {
+    "id": "C-46-s326",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "326",
+    "marginal_note": "Theft of telecommunication service",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "326\n(1) Every one commits theft who fraudulently, maliciously, or without colour of right,\n(a) abstracts, consumes or uses electricity or gas or causes it to be wasted or diverted; or\n(b) uses any telecommunication facility or obtains any telecommunication service.\n(2) [Repealed, 2014, c. 31, s. 14]",
+    "history": "R.S., 1985, c. C-46, s. 326; 2014, c. 31, s. 14",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 326",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-326.html"
+  },
+  {
+    "id": "C-46-s327",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "327",
+    "marginal_note": "Possession of device to obtain use of telecommunication facility or service",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "327\n(1) Every person who, without lawful excuse, makes, possesses, sells, offers for sale, imports, obtains for use, distributes or makes available a device that is designed or adapted primarily to use a telecommunication facility or obtain a telecommunication service without payment of a lawful charge, knowing that the device has been used or is intended to be used for that purpose, is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) guilty of an offence punishable on summary conviction.\n(2) [Forfeiture] If a person is convicted of an offence under subsection (1) or paragraph 326(1)(b), in addition to any punishment that is imposed, any device in relation to which the offence was committed or the possession of which constituted the offence may be ordered forfeited to Her Majesty and may be disposed of as the Attorney General directs.\n(3) [Limitation] No order for forfeiture is to be made in respect of telecommunication facilities or equipment by means of which an offence under subsection (1) is committed if they are owned by a person engaged in providing a telecommunication service to the public or form part of such a person’s telecommunication service or system and that person is not a party to the offence.\n(4) [Definition of device] In this section, device includes\n(a) a component of a device; and\n(b) a computer program within the meaning of subsection 342.1(2).",
+    "history": "R.S., 1985, c. C-46, s. 327; 2014, c. 31, s. 15; 2018, c. 29, s. 32",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 327",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-327.html"
+  },
+  {
+    "id": "C-46-s328",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "328",
+    "marginal_note": "Theft by or from person having special property or interest",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "328 A person may be convicted of theft notwithstanding that anything that is alleged to have been stolen was stolen\n(a) by the owner of it from a person who has a special property or interest in it;\n(b) by a person who has a special property or interest in it from the owner of it;\n(c) by a lessee of it from his reversioner;\n(d) by one of several joint owners, tenants in common or partners of or in it from the other persons who have an interest in it; or\n(e) by the representatives of an organization from the organization.",
+    "history": "R.S., 1985, c. C-46, s. 328; 2003, c. 21, s. 4",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 328",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-328.html"
+  },
+  {
+    "id": "C-46-s329",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "329",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "329 [Repealed, 2000, c. 12, s. 94]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 329",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-329.html"
+  },
+  {
+    "id": "C-46-s330",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "330",
+    "marginal_note": "Theft by person required to account",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "330\n(1) Every one commits theft who, having received anything from any person on terms that require him to account for or pay it or the proceeds of it or a part of the proceeds to that person or another person, fraudulently fails to account for or pay it or the proceeds of it or the part of the proceeds of it accordingly.\n(2) [Effect of entry in account] Where subsection (1) otherwise applies, but one of the terms is that the thing received or the proceeds or part of the proceeds of it shall be an item in a debtor and creditor account between the person who receives the thing and the person to whom he is to account for or to pay it, and that the latter shall rely only on the liability of the other as his debtor in respect thereof, a proper entry in that account of the thing received or the proceeds or part of the proceeds of it, as the case may be, is a sufficient accounting therefor, and no fraudulent conversion of the thing or the proceeds or part of the proceeds of it thereby accounted for shall be deemed to have taken place.",
+    "history": "R.S., c. C-34, s. 290",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 330",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-330.html"
+  },
+  {
+    "id": "C-46-s331",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "331",
+    "marginal_note": "Theft by person holding power of attorney",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "331 Every one commits theft who, being entrusted, whether solely or jointly with another person, with a power of attorney for the sale, mortgage, pledge or other disposition of real or personal property, fraudulently sells, mortgages, pledges or otherwise disposes of the property or any part of it, or fraudulently converts the proceeds of a sale, mortgage, pledge or other disposition of the property, or any part of the proceeds, to a purpose other than that for which he was entrusted by the power of attorney.",
+    "history": "R.S., c. C-34, s. 291",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 331",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-331.html"
+  },
+  {
+    "id": "C-46-s332",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "332",
+    "marginal_note": "Misappropriation of money held under direction",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "332\n(1) Every one commits theft who, having received, either solely or jointly with another person, money or valuable security or a power of attorney for the sale of real or personal property, with a direction that the money or a part of it, or the proceeds or a part of the proceeds of the security or the property shall be applied to a purpose or paid to a person specified in the direction, fraudulently and contrary to the direction applies to any other purpose or pays to any other person the money or proceeds or any part of it.\n(2) [Effect of entry in account] This section does not apply where a person who receives anything mentioned in subsection (1) and the person from whom he receives it deal with each other on such terms that all money paid to the former would, in the absence of any such direction, be properly treated as an item in a debtor and creditor account between them, unless the direction is in writing.",
+    "history": "R.S., c. C-34, s. 292",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 332",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-332.html"
+  },
+  {
+    "id": "C-46-s333",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "333",
+    "marginal_note": "Taking ore for scientific purpose",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "333 No person commits theft by reason only that he takes, for the purpose of exploration or scientific investigation, a specimen of ore or mineral from land that is not enclosed and is not occupied or worked as a mine, quarry or digging.",
+    "history": "R.S., c. C-34, s. 293",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 333",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-333.html"
+  },
+  {
+    "id": "C-46-s333.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "333.1",
+    "marginal_note": "Motor vehicle theft",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "333.1\n(1) Everyone who commits theft is, if the property stolen is a motor vehicle, guilty of an offence and liable\n(a) on proceedings by way of indictment, to imprisonment for a term of not more than 10 years, and to a minimum punishment of imprisonment for a term of six months in the case of a third or subsequent offence under this subsection; or\n(b) on summary conviction, to imprisonment for a term of not more than two years less a day.\n(2) [Subsequent offences] For the purpose of determining whether a convicted person has committed a third or subsequent offence, an offence for which the person was previously convicted is considered to be an earlier offence whether it was prosecuted by indictment or by way of summary conviction proceedings.\n(3) [Motor vehicle theft when violence used, threatened or attempted] Everyone who commits theft in the commission of which violence against a person is used, threatened or attempted is, if the property stolen is a motor vehicle, guilty of an indictable offence and liable to imprisonment for a term not exceeding 14 years.\n(4) [Motor vehicle theft for criminal organization] Everyone who commits theft for the benefit of, at the direction of or in association with a criminal organization is, if the property stolen is a motor vehicle, guilty of an indictable offence and liable to imprisonment for a term not exceeding 14 years.",
+    "history": "2010, c. 14, s. 3; 2019, c. 25, s. 121; 2024, c. 17, s. 369",
+    "last_amended": "2024-07-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 333.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-333.1.html"
+  },
+  {
+    "id": "C-46-s333.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "333.2",
+    "marginal_note": "Possession of device for purpose of committing theft",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "333.2\n(1) Everyone commits an offence who possesses an electronic device suitable for committing theft of a motor vehicle for the purpose of committing a motor vehicle theft offence.\n(2) [Distribution of device linked to theft] Everyone commits an offence who, without lawful excuse, makes, repairs, sells, offers for sale, imports into Canada, exports from Canada, distributes or makes available an electronic device suitable for committing theft of a motor vehicle, knowing that the device has been used or is intended to be used to commit a motor vehicle theft offence.\n(3) [Punishment] Everyone who commits an offence under subsection (1) or (2)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4) [Forfeiture] If a person is convicted of an offence under subsection (1) or (2), in addition to any punishment that is imposed, the electronic device in relation to which the offence was committed may be ordered forfeited to His Majesty and may be disposed of as the Attorney General directs.\n(5) [Limitation] No order of forfeiture may be made under subsection (4) in respect of any thing that is the property of a person who was not a party to the offence under subsection (1) or (2).",
+    "history": "2024, c. 17, s. 370",
+    "last_amended": "2024-07-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 333.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-333.2.html"
+  },
+  {
+    "id": "C-46-s334",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "334",
+    "marginal_note": "Punishment for theft",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Theft",
+    "text": "334 Except where otherwise provided by law, every one who commits theft\n(a) if the property stolen is a testamentary instrument or the value of what is stolen is more than $5,000, is guilty of\n(i) an indictable offence and liable to imprisonment for a term of not more than 10 years, or\n(ii) an offence punishable on summary conviction; or\n(b) if the value of what is stolen is not more than $5,000, is guilty\n(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(ii) of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 334; R.S., 1985, c. 27 (1st Supp.), s. 43; 1994, c. 44, s. 20; 2019, c. 25, s. 122",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 334",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-334.html"
+  },
+  {
+    "id": "C-46-s335",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "335",
+    "marginal_note": "Taking motor vehicle or vessel or found therein without consent",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "335\n(1) Subject to subsection (1.1), every one who, without the consent of the owner, takes a motor vehicle or vessel with intent to drive, use, navigate or operate it or cause it to be driven, used, navigated or operated, or is an occupant of a motor vehicle or vessel knowing that it was taken without the consent of the owner, is guilty of an offence punishable on summary conviction.\n(1.1) [Exception] Subsection (1) does not apply to an occupant of a motor vehicle or vessel who, on becoming aware that it was taken without the consent of the owner, attempted to leave the motor vehicle or vessel, to the extent that it was feasible to do so, or actually left the motor vehicle or vessel.\n(2) [Definition of vessel] For the purposes of subsection (1), vessel has the same meaning as in section 320.11.",
+    "history": "R.S., 1985, c. C-46, s. 335; R.S., 1985, c. 1 (4th Supp.), s. 15; 1997, c. 18, s. 15; 2018, c. 21, s. 16",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 335",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-335.html"
+  },
+  {
+    "id": "C-46-s336",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "336",
+    "marginal_note": "Criminal breach of trust",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "336 Every one who, being a trustee of anything for the use or benefit, whether in whole or in part, of another person, or for a public or charitable purpose, converts, with intent to defraud and in contravention of his trust, that thing or any part of it to a use that is not authorized by the trust is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 296",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 336",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-336.html"
+  },
+  {
+    "id": "C-46-s337",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "337",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "337 [Repealed, 2018, c. 29, s. 33]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 337",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-337.html"
+  },
+  {
+    "id": "C-46-s338",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "338",
+    "marginal_note": "Fraudulently taking cattle or defacing brand",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "338\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, without the consent of the owner,\n(a) fraudulently takes, holds, keeps in his possession, conceals, receives, appropriates, purchases or sells cattle that are found astray, or\n(b) fraudulently, in whole or in part,\n(i) obliterates, alters or defaces a brand or mark on cattle, or\n(ii) makes a false or counterfeit brand or mark on cattle.\n(2) [Punishment for theft of cattle] Every person who commits theft of cattle is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(3) [Evidence of property in cattle] In any proceedings under this Act, evidence that cattle are marked with a brand or mark that is recorded or registered in accordance with any Act is, in the absence of any evidence to the contrary, proof that the cattle are owned by the registered owner of that brand or mark.\n(4) [Presumption from possession] Where an accused is charged with an offence under subsection (1) or (2), the burden of proving that the cattle came lawfully into the possession of the accused or his employee or into the possession of another person on behalf of the accused is on the accused, if the accused is not the registered owner of the brand or mark with which the cattle are marked, unless it appears that possession of the cattle by an employee of the accused or by another person on behalf of the accused was without the knowledge and authority, sanction or approval of the accused.",
+    "history": "R.S., 1985, c. C-46, s. 338; 2019, c. 25, s. 123",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 338",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-338.html"
+  },
+  {
+    "id": "C-46-s339",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "339",
+    "marginal_note": "Taking possession, etc., of drift timber",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "339\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, without the consent of the owner,\n(a) fraudulently takes, holds, keeps in their possession, conceals, receives, appropriates, purchases or sells any lumber or lumbering equipment that is found adrift, cast ashore or lying on or embedded in the bed or bottom, or on the bank or beach, of a river, stream or lake in Canada, or in the harbours or any of the coastal waters of Canada;\n(b) removes, alters, obliterates or defaces a mark or number on such lumber or lumbering equipment; or\n(c) refuses to deliver such lumber or lumbering equipment up to the owner or to the person in charge of it on behalf of the owner or to a person authorized by the owner to receive it.\n(2) [Dealer in second-hand goods] Every one who, being a dealer in second-hand goods of any kind, trades or traffics in or has in his possession for sale or traffic any lumbering equipment that is marked with the mark, brand, registered timber mark, name or initials of a person, without the written consent of that person, is guilty of an offence punishable on summary conviction.\n(3) [Search for timber unlawfully detained] A peace officer who suspects, on reasonable grounds, that any lumber owned by any person and bearing the registered timber mark of that person is kept or detained in or on any place without the knowledge or consent of that person, may enter into or on that place to ascertain whether or not it is detained there without the knowledge or consent of that person.\n(4) [Evidence of property in timber] Where any lumber or lumbering equipment is marked with a timber mark or a boom chain brand registered under any Act, the mark or brand is, in proceedings under subsection (1), and, in the absence of any evidence to the contrary, proof that it is the property of the registered owner of the mark or brand.\n(5) [Presumption from possession] Where an accused or his servants or agents are in possession of lumber or lumbering equipment marked with the mark, brand, registered timber mark, name or initials of another person, the burden of proving that it came lawfully into his possession or into possession of his servants or agents is, in proceedings under subsection (1), on the accused.\n(6) [Definitions] In this section,\ncoastal waters of Canada includes all of Queen Charlotte Sound, all the Strait of Georgia and the Canadian waters of the Strait of Juan de Fuca; (eaux côtières du Canada)\nlumber means timber, mast, spar, shingle bolt, sawlog or lumber of any description; (bois)\nlumbering equipment includes a boom chain, chain, line and shackle. (matériel d’exploitation forestière)",
+    "history": "R.S., 1985, c. C-46, s. 339; 2019, c. 25, s. 124",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 339",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-339.html"
+  },
+  {
+    "id": "C-46-s340",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "340",
+    "marginal_note": "Destroying documents of title",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "340 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who, for a fraudulent purpose, destroys, cancels, conceals or obliterates\n(a) a document of title to goods or lands,\n(b) a valuable security or testamentary instrument, or\n(c) a judicial or official document.",
+    "history": "R.S., 1985, c. C-46, s. 340; 2019, c. 25, s. 125",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 340",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-340.html"
+  },
+  {
+    "id": "C-46-s341",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "341",
+    "marginal_note": "Fraudulent concealment",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "341 Every person who, for a fraudulent purpose, takes, obtains, removes or conceals anything is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 341; 2019, c. 25, s. 126",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 341",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-341.html"
+  },
+  {
+    "id": "C-46-s342",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "342",
+    "marginal_note": "Theft, forgery, etc., of credit card",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "342\n(1) Every person who\n(a) steals a credit card,\n(b) forges or falsifies a credit card,\n(c) possesses, uses or traffics in a credit card or a forged or falsified credit card, knowing that it was obtained, made or altered\n(i) by the commission in Canada of an offence, or\n(ii) by an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence, or\n(d) uses a credit card knowing that it has been revoked or cancelled,\nis guilty of\n(e) an indictable offence and is liable to imprisonment for a term not exceeding ten years, or\n(f) an offence punishable on summary conviction.\n(2) [Jurisdiction] An accused who is charged with an offence under subsection (1) may be tried and punished by any court having jurisdiction to try that offence in the place where the offence is alleged to have been committed or in the place where the accused is found, is arrested or is in custody, but where the place where the accused is found, is arrested or is in custody is outside the province in which the offence is alleged to have been committed, no proceedings in respect of that offence shall be commenced in that place without the consent of the Attorney General of that province.\n(3) [Unauthorized use of credit card data] Every person who, fraudulently and without colour of right, possesses, uses, traffics in or permits another person to use credit card data, including personal authentication information, whether or not the data is authentic, that would enable a person to use a credit card or to obtain the services that are provided by the issuer of a credit card to credit card holders is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding ten years; or\n(b) an offence punishable on summary conviction.\n(4) [Definitions] In this section,\npersonal authentication information means a personal identification number or any other password or information that a credit card holder creates or adopts to be used to authenticate his or her identity in relation to the credit card; (authentifiant personnel)\ntraffic means, in relation to a credit card or credit card data, to sell, export from or import into Canada, distribute or deal with in any other way. (trafic)",
+    "history": "R.S., 1985, c. C-46, s. 342; R.S., 1985, c. 27 (1st Supp.), ss. 44, 185(F); 1997, c. 18, s. 16; 2009, c. 28, s. 4",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 342",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-342.html"
+  },
+  {
+    "id": "C-46-s342.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "342.01",
+    "marginal_note": "Instruments for copying credit card data or forging or falsifying credit cards",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "342.01\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years, or is guilty of an offence punishable on summary conviction, who, without lawful justification or excuse, makes, repairs, buys, sells, exports from Canada, imports into Canada or possesses any instrument, device, apparatus, material or thing that they know has been used or know is adapted or intended for use\n(a) in the copying of credit card data for use in the commission of an offence under subsection 342(3); or\n(b) in the forging or falsifying of credit cards.\n(2) [Forfeiture] Where a person is convicted of an offence under subsection (1), any instrument, device, apparatus, material or thing in relation to which the offence was committed or the possession of which constituted the offence may, in addition to any other punishment that may be imposed, be ordered forfeited to Her Majesty, whereupon it may be disposed of as the Attorney General directs.\n(3) [Limitation] No order of forfeiture may be made under subsection (2) in respect of any thing that is the property of a person who was not a party to the offence under subsection (1).",
+    "history": "1997, c. 18, s. 17; 2009, c. 28, s. 5",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 342.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-342.01.html"
+  },
+  {
+    "id": "C-46-s342.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "342.1",
+    "marginal_note": "Unauthorized use of computer",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "342.1\n(1) Everyone is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years, or is guilty of an offence punishable on summary conviction who, fraudulently and without colour of right,\n(a) obtains, directly or indirectly, any computer service;\n(b) by means of an electro-magnetic, acoustic, mechanical or other device, intercepts or causes to be intercepted, directly or indirectly, any function of a computer system;\n(c) uses or causes to be used, directly or indirectly, a computer system with intent to commit an offence under paragraph (a) or (b) or under section 430 in relation to computer data or a computer system; or\n(d) uses, possesses, traffics in or permits another person to have access to a computer password that would enable a person to commit an offence under paragraph (a), (b) or (c).\n(2) [Definitions] In this section,\ncomputer data means representations, including signs, signals or symbols, that are in a form suitable for processing in a computer system; (données informatiques)\ncomputer password means any computer data by which a computer service or computer system is capable of being obtained or used; (mot de passe)\ncomputer program means computer data representing instructions or statements that, when executed in a computer system, causes the computer system to perform a function; (programme d’ordinateur)\ncomputer service includes data processing and the storage or retrieval of computer data; (service d’ordinateur)\ncomputer system means a device that, or a group of interconnected or related devices one or more of which,\n(a) contains computer programs or other computer data, and\n(b) by means of computer programs,\n(i) performs logic and control, and\n(ii) may perform any other function; (ordinateur)\ndata[Repealed, 2014, c. 31, s. 16]\nelectro-magnetic, acoustic, mechanical or other device means any device or apparatus that is used or is capable of being used to intercept any function of a computer system, but does not include a hearing aid used to correct subnormal hearing of the user to not better than normal hearing; (dispositif électromagnétique, acoustique, mécanique ou autre)\nfunction includes logic, control, arithmetic, deletion, storage and retrieval and communication or telecommunication to, from or within a computer system; (fonction)\nintercept includes listen to or record a function of a computer system, or acquire the substance, meaning or purport thereof; (intercepter)\ntraffic means, in respect of a computer password, to sell, export from or import into Canada, distribute or deal with in any other way. (trafic)",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 45; 1997, c. 18, s. 18; 2014, c. 31, s. 16",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 342.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-342.1.html"
+  },
+  {
+    "id": "C-46-s342.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "342.2",
+    "marginal_note": "Possession of device to obtain unauthorized use of computer system or to commit mischief",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Offences Resembling Theft",
+    "text": "342.2\n(1) Every person who, without lawful excuse, makes, possesses, sells, offers for sale, imports, obtains for use, distributes or makes available a device that is designed or adapted primarily to commit an offence under section 342.1 or 430, knowing that the device has been used or is intended to be used to commit such an offence, is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) guilty of an offence punishable on summary conviction.\n(2) [Forfeiture] If a person is convicted of an offence under subsection (1), in addition to any punishment that is imposed, any device in relation to which the offence was committed or the possession of which constituted the offence may be ordered forfeited to Her Majesty and may be disposed of as the Attorney General directs.\n(3) [Limitation] No order of forfeiture may be made under subsection (2) in respect of any thing that is the property of a person who was not a party to the offence under subsection (1).\n(4) [Definition of device] In this section, device includes\n(a) a component of a device; and\n(b) a computer program within the meaning of subsection 342.1(2).",
+    "history": "1997, c. 18, s. 19; 2014, c. 31, s. 17; 2018, c. 29, s. 34",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 342.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-342.2.html"
+  },
+  {
+    "id": "C-46-s343",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "343",
+    "marginal_note": "Robbery",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Robbery and Extortion",
+    "text": "343 Every one commits robbery who\n(a) steals, and for the purpose of extorting whatever is stolen or to prevent or overcome resistance to the stealing, uses violence or threats of violence to a person or property;\n(b) steals from any person and, at the time he steals or immediately before or immediately thereafter, wounds, beats, strikes or uses any personal violence to that person;\n(c) assaults any person with intent to steal from him; or\n(d) steals from any person while armed with an offensive weapon or imitation thereof.",
+    "history": "R.S., c. C-34, s. 302",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 343",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-343.html"
+  },
+  {
+    "id": "C-46-s344",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "344",
+    "marginal_note": "Robbery",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Robbery and Extortion",
+    "text": "344\n(1) Every person who commits robbery is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for life and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) [Repealed, 2022, c. 15, s. 12]\n(b) in any other case, to imprisonment for life.\n(2) [Subsequent offences] In determining, for the purpose of paragraph (1)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 239, 272 or 273, subsection 279(1) or section 279.1 or 346 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(3) [Sequence of convictions only] For the purposes of subsection (2), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.",
+    "history": "R.S., 1985, c. C-46, s. 344; 1995, c. 39, s. 149; 2008, c. 6, s. 32; 2009, c. 22, s. 14; 2022, c. 15, s. 12",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 344",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-344.html"
+  },
+  {
+    "id": "C-46-s345",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "345",
+    "marginal_note": "Stopping mail with intent",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Robbery and Extortion",
+    "text": "345 Every one who stops a mail conveyance with intent to rob or search it is guilty of an indictable offence and liable to imprisonment for life.",
+    "history": "R.S., c. C-34, s. 304",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 345",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-345.html"
+  },
+  {
+    "id": "C-46-s346",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "346",
+    "marginal_note": "Extortion",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Robbery and Extortion",
+    "text": "346\n(1) Every one commits extortion who, without reasonable justification or excuse and with intent to obtain anything, by threats, accusations, menaces or violence induces or attempts to induce any person, whether or not he is the person threatened, accused or menaced or to whom violence is shown, to do anything or cause anything to be done.\n(1.1) [Extortion] Every person who commits extortion is guilty of an indictable offence and liable\n(a) if a restricted firearm or prohibited firearm is used in the commission of the offence or if any firearm is used in the commission of the offence and the offence is committed for the benefit of, at the direction of, or in association with, a criminal organization, to imprisonment for life and to a minimum punishment of imprisonment for a term of\n(i) in the case of a first offence, five years, and\n(ii) in the case of a second or subsequent offence, seven years;\n(a.1) [Repealed, 2022, c. 15, s. 13]\n(b) in any other case, to imprisonment for life.\n(1.2) [Subsequent offences] In determining, for the purpose of paragraph (1.1)(a), whether a convicted person has committed a second or subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence:\n(a) an offence under this section;\n(b) an offence under subsection 85(1) or (2) or section 244 or 244.2; or\n(c) an offence under section 220, 236, 239, 272 or 273, subsection 279(1) or section 279.1 or 344 if a firearm was used in the commission of the offence.\nHowever, an earlier offence shall not be taken into account if 10 years have elapsed between the day on which the person was convicted of the earlier offence and the day on which the person was convicted of the offence for which sentence is being imposed, not taking into account any time in custody.\n(1.3) [Sequence of convictions only] For the purposes of subsection (1.2), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction.\n(2) [Saving] A threat to institute civil proceedings is not a threat for the purposes of this section.",
+    "history": "R.S., 1985, c. C-46, s. 346; R.S., 1985, c. 27 (1st Supp.), s. 46; 1995, c. 39, s. 150; 2008, c. 6, s. 33; 2009, c. 22, s. 15; 2022, c. 15, s. 13",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 346",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-346.html"
+  },
+  {
+    "id": "C-46-s347",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "347",
+    "marginal_note": "Criminal interest rate",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Criminal Interest Rate",
+    "text": "347\n(1) Despite any other Act of Parliament, every person who enters or offers to enter into an agreement or arrangement to receive interest at a criminal rate, who advertises an offer to enter into an agreement or arrangement that provides for the receipt of interest at a criminal rate or who receives a payment or partial payment of interest at a criminal rate is\n(a) guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) guilty of an offence punishable on summary conviction and liable to a fine of not more than $25,000 or to imprisonment for a term of not more than two years less a day, or to both.\n(2) [Definitions] In this section,\ncredit advanced means the aggregate of the money and the monetary value of any goods, services or benefits actually advanced or to be advanced under an agreement or arrangement, or that would be advanced if an agreement or arrangement — as offered, including in an advertisement — was entered into, minus the aggregate of any required deposit balance and any fee, fine, penalty, commission and other similar charge or expense directly or indirectly incurred under the original or any collateral agreement or arrangement; (capital prêté)\ncriminal rate means an annual percentage rate of interest calculated in accordance with generally accepted actuarial practices and principles that exceeds 35 per cent on the credit advanced; (taux criminel)\ninsurance charge means the cost of insuring the risk assumed by the person who advances or is to advance credit under an agreement or arrangement, where the face amount of the insurance does not exceed the credit advanced; (frais d’assurance)\ninterest means the aggregate of all charges and expenses, whether in the form of a fee, fine, penalty, commission or other similar charge or expense or in any other form, paid or payable for the advancing of credit under an agreement or arrangement, or that would be paid or payable if such an agreement or arrangement was entered into, by or on behalf of the person to whom the credit is or is to be advanced, or would be advanced, irrespective of the person to whom any such charges and expenses are or are to be paid or payable, or would be paid or payable, but does not include any repayment of credit advanced or any insurance charge, official fee, overdraft charge, required deposit balance or, in the case of a mortgage or hypothec transaction, any amount required to be paid on account of property taxes; (intérêt)\nofficial fee means a fee required by law to be paid to any governmental authority in connection with perfecting any security under an agreement or arrangement for the advancing of credit; (taxe officielle)\noverdraft charge means a charge not exceeding five dollars for the creation of or increase in an overdraft, imposed by a credit union or caisse populaire the membership of which is wholly or substantially comprised of natural persons or a deposit taking institution the deposits in which are insured, in whole or in part, by the Canada Deposit Insurance Corporation or guaranteed, in whole or in part, by the Quebec Deposit Insurance Board; (frais pour découvert de compte)\nrequired deposit balance means a fixed or an ascertainable amount of the money actually advanced or to be advanced under an agreement or arrangement that is required, as a condition of the agreement or arrangement, to be deposited or invested by or on behalf of the person to whom the advance is or is to be made and that may be available, in the event of his defaulting in any payment, to or for the benefit of the person who advances or is to advance the money. (dépôt de garantie)\n(3) [Presumption] Where a person receives a payment or partial payment of interest at a criminal rate, he shall, in the absence of evidence to the contrary, be deemed to have knowledge of the nature of the payment and that it was received at a criminal rate.\n(4) [Proof of annual percentage rate] In any proceedings under this section, a certificate of a Fellow of the Canadian Institute of Actuaries stating that they have calculated the annual percentage rate of interest on any credit advanced and setting out the calculations and the information on which they are based is, in the absence of evidence to the contrary, proof of the annual percentage rate of interest without proof of the signature or official character of the person appearing to have signed the certificate.\n(5) [Notice] A certificate referred to in subsection (4) shall not be received in evidence unless the party intending to produce it has given to the accused or defendant reasonable notice of that intention together with a copy of the certificate.\n(6) [Cross-examination with leave] An accused or a defendant against whom a certificate referred to in subsection (4) is produced may, with leave of the court, require the attendance of the actuary for the purposes of cross-examination.\n(7) [Repealed, 2024, c. 17, s. 336]\n(8) [Application] This section does not apply to any transaction to which the Tax Rebate Discounting Act applies.",
+    "history": "R.S., 1985, c. C-46, s. 347; 1992, c. 1, s. 60(F); 2007, c. 9, s. 1; 2019, c. 25, s. 127; 2023, c. 26, s. 610; 2024, c. 17, s. 336",
+    "last_amended": "2025-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 347",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-347.html"
+  },
+  {
+    "id": "C-46-s347.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "347.01",
+    "marginal_note": "Non-application — agreements or arrangements",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Criminal Interest Rate",
+    "text": "347.01\n(1) Section 347 does not apply in respect of agreements or arrangements provided for by regulation or in respect of offers, or advertisements of offers, provided for by regulation, to enter into an agreement or arrangement.\n(2) [Non-application — offers and advertisements] Section 347 also does not apply in respect of offers, or advertisements of offers, to enter into an agreement or arrangement if, had the agreement or arrangement been entered into, it would have been considered to be provided for by regulation.\n(3) [Regulations] The Governor in Council may, by regulation, on the recommendation of the Minister of Justice after consultation with the Minister of Finance, provide for\n(a) the types of agreements or arrangements in respect of which section 347 does not apply or the criteria for determining the agreements or arrangements, or the types of agreements or arrangements, in respect of which that section does not apply; or\n(b) the types of offers, or of advertisements of offers, to enter into an agreement or arrangement in respect of which section 347 does not apply or the criteria for determining the offers, or advertisements, or the types of offers, or of advertisements, in respect of which that section does not apply.",
+    "history": "2023, c. 26, s. 611; 2024, c. 17, s. 338",
+    "last_amended": "2025-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 347.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-347.01.html"
+  },
+  {
+    "id": "C-46-s347.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "347.1",
+    "marginal_note": "Definitions",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Criminal Interest Rate",
+    "text": "347.1\n(1) The following definitions apply in subsection (2).\ninterest has the same meaning as in subsection 347(2). (intérêts)\npayday loan means an advancement of money in exchange for a post-dated cheque, a pre-authorized debit or a future payment of a similar nature but not for any guarantee, suretyship, overdraft protection or security on property and not through a margin loan, pawnbroking, a line of credit or a credit card. (prêt sur salaire)\n(2) [Non-application — person] Section 347 and section 2 of the Interest Act do not apply to a person, other than a financial institution within the meaning of paragraphs (a) to (d) of the definition financial institution in section 2 of the Bank Act, who has entered into or has offered to enter into a payday loan agreement to receive interest, has advertised an offer to enter into a payday loan agreement that provides for the receipt of interest or has received interest under a payday loan agreement, if\n(a) the amount of money that is or would be advanced under the agreement is $1,500 or less and the term of the agreement is or would be 62 days or less;\n(a.1) the total cost of borrowing under the agreement does not or would not exceed the limit fixed by regulation;\n(b) the person is licensed or otherwise specifically authorized under the laws of a province to enter into the agreement; and\n(c) the province is designated under subsection (3).\n(2.1) [Regulation — limit] For the purposes of paragraph (2)(a.1), the Governor in Council may, by regulation, on the recommendation of the Minister of Justice and after that Minister’s consultation with the Minister of Finance, fix the limit.\n(2.2) [Clarification] If section 347 does not apply to a person by reason of subsection (2) immediately before a regulation made under subsection (2.1) comes into force, that section continues not to apply to the person if the total cost of borrowing under the agreement did not exceed the limit that applied immediately before the regulation came into force.\n(3) [Designation of province] The Governor in Council shall, by order and at the request of the lieutenant governor in council of a province, designate the province for the purposes of this section if the province has legislative measures that protect recipients of payday loans and that provide for limits on the total cost of borrowing under the agreements.\n(4) [Revocation] The Governor in Council shall, by order, revoke the designation made under subsection (3) if requested to do so by the lieutenant governor in council of the province or if the legislative measures described in that subsection are no longer in force in that province.",
+    "history": "2007, c. 9, s. 2; 2023, c. 26, s. 612; 2024, c. 17, s. 337; 2024, c. 17, s. 338",
+    "last_amended": "2025-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 347.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-347.1.html"
+  },
+  {
+    "id": "C-46-s348",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "348",
+    "marginal_note": "Breaking and entering with intent, committing offence or breaking out",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "348\n(1) Every one who\n(a) breaks and enters a place with intent to commit an indictable offence therein,\n(b) breaks and enters a place and commits an indictable offence therein, or\n(c) breaks out of a place after\n(i) committing an indictable offence therein, or\n(ii) entering the place with intent to commit an indictable offence therein,\nis guilty\n(d) if the offence is committed in relation to a dwelling-house, of an indictable offence and liable to imprisonment for life, and\n(e) if the offence is committed in relation to a place other than a dwelling-house, of an indictable offence and liable to imprisonment for a term not exceeding ten years or of an offence punishable on summary conviction.\n(2) [Presumptions] For the purposes of proceedings under this section, evidence that an accused\n(a) broke and entered a place or attempted to break and enter a place is, in the absence of evidence to the contrary, proof that he broke and entered the place or attempted to do so, as the case may be, with intent to commit an indictable offence therein; or\n(b) broke out of a place is, in the absence of any evidence to the contrary, proof that he broke out after\n(i) committing an indictable offence therein, or\n(ii) entering with intent to commit an indictable offence therein.\n(3) [Definition of place] For the purposes of this section and section 351, place means\n(a) a dwelling-house;\n(b) a building or structure or any part thereof, other than a dwelling-house;\n(c) a railway vehicle, a vessel, an aircraft or a trailer; or\n(d) a pen or an enclosure in which fur-bearing animals are kept in captivity for breeding or commercial purposes.",
+    "history": "R.S., 1985, c. C-46, s. 348; R.S., 1985, c. 27 (1st Supp.), s. 47; 1997, c. 18, s. 20",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 348",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-348.html"
+  },
+  {
+    "id": "C-46-s348.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "348.1",
+    "marginal_note": "Aggravating circumstance — home invasion",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "348.1 If a person is convicted of an offence under section 98 or 98.1, subsection 279(2) or section 343, 346 or 348 in relation to a dwelling-house, the court imposing the sentence on the person shall consider as an aggravating circumstance the fact that the dwelling-house was occupied at the time of the commission of the offence and that the person, in committing the offence,\n(a) knew that or was reckless as to whether the dwelling-house was occupied; and\n(b) used violence or threats of violence to a person or property.",
+    "history": "2002, c. 13, s. 15; 2008, c. 6, s. 34",
+    "last_amended": "2008-05-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 348.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-348.1.html"
+  },
+  {
+    "id": "C-46-s349",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "349",
+    "marginal_note": "Being unlawfully in dwelling-house",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "349\n(1) Every person who, without lawful excuse, enters or is in a dwelling-house with intent to commit an indictable offence in it is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or of an offence punishable on summary conviction.\n(2) [Presumption] For the purposes of proceedings under this section, evidence that an accused, without lawful excuse, entered or was in a dwelling-house is, in the absence of any evidence to the contrary, proof that he entered or was in the dwelling-house with intent to commit an indictable offence therein.",
+    "history": "R.S., 1985, c. C-46, s. 349; 1997, c. 18, s. 21; 2018, c. 29, s. 35",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 349",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-349.html"
+  },
+  {
+    "id": "C-46-s350",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "350",
+    "marginal_note": "Entrance",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "350 For the purposes of sections 348 and 349,\n(a) a person enters as soon as any part of his body or any part of an instrument that he uses is within any thing that is being entered; and\n(b) a person shall be deemed to have broken and entered if\n(i) he obtained entrance by a threat or an artifice or by collusion with a person within, or\n(ii) he entered without lawful justification or excuse by a permanent or temporary opening.",
+    "history": "R.S., 1985, c. C-46, s. 350; 2018, c. 29, s. 36",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 350",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-350.html"
+  },
+  {
+    "id": "C-46-s351",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "351",
+    "marginal_note": "Possession of break-in instrument",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "351\n(1) Every person who, without lawful excuse, has in their possession any instrument suitable for the purpose of breaking into any place, motor vehicle, vault or safe knowing that the instrument has been used or is intended to be used for that purpose,\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(2) [Disguise with intent] Every person who, with intent to commit an indictable offence, has their face masked or coloured or is otherwise disguised is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 351; R.S., 1985, c. 27 (1st Supp.), s. 48; 2008, c. 18, s. 9; 2018, c. 29, s. 37; 2019, c. 25, s. 128",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 351",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-351.html"
+  },
+  {
+    "id": "C-46-s352",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "352",
+    "marginal_note": "Possession of instruments for breaking into coin-operated or currency exchange devices",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "352 Every person who, without lawful excuse, has in their possession any instrument suitable for the purpose of breaking into a coin-operated device or a currency exchange device, knowing that the instrument has been used or is or was intended to be used for that purpose, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 352; 2018, c. 29, s. 38; 2019, c. 25, s. 129",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 352",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-352.html"
+  },
+  {
+    "id": "C-46-s353",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "353",
+    "marginal_note": "Selling, etc., automobile master key",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "353\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) sells, offers for sale or advertises in a province an automobile master key otherwise than under the authority of a licence issued by the Attorney General of that province, or\n(b) purchases or has in his possession in a province an automobile master key otherwise than under the authority of a licence issued by the Attorney General of that province.\n(1.1) [Exception] A police officer specially authorized by the chief of the police force to possess an automobile master key is not guilty of an offence under subsection (1) by reason only that the police officer possesses an automobile master key for the purposes of the execution of the police officer’s duties.\n(2) [Terms and conditions of licence] A licence issued by the Attorney General of a province as described in paragraph (1)(a) or (b) may contain such terms and conditions relating to the sale, offering for sale, advertising, purchasing, having in possession or use of an automobile master key as the Attorney General of that province may prescribe.\n(2.1) [Fees] The Attorney General of a province may prescribe fees for the issue or renewal of licences as described in paragraph (1)(a) or (b).\n(3) [Record to be kept] Every one who sells an automobile master key\n(a) shall keep a record of the transaction showing the name and address of the purchaser and particulars of the licence issued to the purchaser as described in paragraph (1)(b); and\n(b) shall produce the record for inspection at the request of a peace officer.\n(4) [Failure to comply with subsection (3)] Every one who fails to comply with subsection (3) is guilty of an offence punishable on summary conviction.\n(5) [Definitions] The definitions in this subsection apply in this section.\nautomobile master key includes a key, pick, rocker key or other instrument designed or adapted to operate the ignition or other switches or locks of a series of motor vehicles. (passe-partout d’automobile)\nlicence includes any authorization. (licence)",
+    "history": "R.S., 1985, c. C-46, s. 353; 1997, c. 18, s. 22; 2019, c. 25, s. 130",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 353",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-353.html"
+  },
+  {
+    "id": "C-46-s353.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "353.1",
+    "marginal_note": "Tampering with vehicle identification number",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Breaking and Entering",
+    "text": "353.1\n(1) Every person commits an offence who, without lawful excuse, wholly or partially alters, removes or obliterates a vehicle identification number on a motor vehicle.\n(2) [Definition of vehicle identification number] For the purpose of this section, vehicle identification number means any number or other mark placed on a motor vehicle for the purpose of distinguishing it from other similar motor vehicles.\n(3) [Exception] Despite subsection (1), it is not an offence to wholly or partially alter, remove or obliterate a vehicle identification number on a motor vehicle during regular maintenance or any repair or other work done on the vehicle for a legitimate purpose, including a modification of the vehicle.\n(4) [Punishment] Every person who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "2010, c. 14, s. 4",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 353.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-353.1.html"
+  },
+  {
+    "id": "C-46-s354",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "354",
+    "marginal_note": "Possession of property obtained by crime",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "354\n(1) Every one commits an offence who has in his possession any property or thing or any proceeds of any property or thing knowing that all or part of the property or thing or of the proceeds was obtained by or derived directly or indirectly from\n(a) the commission in Canada of an offence punishable by indictment; or\n(b) an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence punishable by indictment.\n(2) [Obliterated vehicle identification number] In proceedings in respect of an offence under subsection (1), evidence that a person has in their possession a motor vehicle the vehicle identification number of which has been wholly or partially removed or obliterated or a part of a motor vehicle being a part bearing a vehicle identification number that has been wholly or partially removed or obliterated is, in the absence of any evidence to the contrary, proof that the motor vehicle or part, as the case may be, was obtained,\n(a) by the commission in Canada of an offence punishable by indictment; or\n(b) by an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence punishable by indictment.\n(3) [Definition of vehicle identification number] For the purposes of subsection (2), vehicle identification number means any number or other mark placed on a motor vehicle for the purpose of distinguishing the motor vehicle from other similar motor vehicles.\n(4) [Exception] A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person possesses property or a thing or the proceeds of property or a thing mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer’s duties.",
+    "history": "R.S., 1985, c. C-46, s. 354; 1997, c. 18, s. 23; 2018, c. 29, s. 39",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 354",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-354.html"
+  },
+  {
+    "id": "C-46-s355",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "355",
+    "marginal_note": "Punishment",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "355 Every one who commits an offence under section 354\n(a) if the subject matter of the offence is a testamentary instrument or the value of the subject matter of the offence is more than $5,000, is guilty of\n(i) an indictable offence and liable to imprisonment for a term of not more than 10 years, or\n(ii) an offence punishable on summary conviction; or\n(b) if the value of the subject matter of the offence is not more than $5,000, is guilty\n(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(ii) of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 355; R.S., 1985, c. 27 (1st Supp.), s. 49; 1994, c. 44, s. 21; 2019, c. 25, s. 131",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 355",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-355.html"
+  },
+  {
+    "id": "C-46-s355.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "355.1",
+    "marginal_note": "Definition of traffic",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "355.1 For the purposes of sections 355.2 and 355.4, traffic means to sell, give, transfer, transport, export from Canada, import into Canada, send, deliver or deal with in any other way, or to offer to do any of those acts.",
+    "history": "2010, c. 14, s. 6",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 355.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-355.1.html"
+  },
+  {
+    "id": "C-46-s355.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "355.2",
+    "marginal_note": "Trafficking in property obtained by crime",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "355.2 Everyone commits an offence who traffics in any property or thing or any proceeds of any property or thing knowing that all or part of the property, thing or proceeds was obtained by or derived directly or indirectly from\n(a) the commission in Canada of an offence punishable by indictment; or\n(b) an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence punishable by indictment.",
+    "history": "2010, c. 14, s. 6",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 355.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-355.2.html"
+  },
+  {
+    "id": "C-46-s355.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "355.3",
+    "marginal_note": "In rem prohibition",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "355.3 The importation into Canada or exportation from Canada of any property or thing or any proceeds of any property or thing is prohibited if all or part of the property, thing or proceeds was obtained by or derived directly or indirectly from\n(a) the commission in Canada of an offence punishable by indictment; or\n(b) an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence punishable by indictment.",
+    "history": "2010, c. 14, s. 6",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 355.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-355.3.html"
+  },
+  {
+    "id": "C-46-s355.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "355.4",
+    "marginal_note": "Possession of property obtained by crime — trafficking",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "355.4 Everyone commits an offence who has in their possession, for the purpose of trafficking, any property or thing or any proceeds of any property or thing knowing that all or part of the property, thing or proceeds was obtained by or derived directly or indirectly from\n(a) the commission in Canada of an offence punishable by indictment; or\n(b) an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence punishable by indictment.",
+    "history": "2010, c. 14, s. 6",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 355.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-355.4.html"
+  },
+  {
+    "id": "C-46-s355.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "355.5",
+    "marginal_note": "Punishment",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "355.5 Everyone who commits an offence under section 355.2 or 355.4\n(a) is, if the value of the subject matter of the offence is more than $5,000, guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years; or\n(b) is, if the value of the subject matter of the offence is not more than $5,000,\n(i) guilty of an indictable offence and liable to imprisonment for a term of not more than five years, or\n(ii) guilty of an offence punishable on summary conviction.",
+    "history": "2010, c. 14, s. 6",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 355.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-355.5.html"
+  },
+  {
+    "id": "C-46-s356",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "356",
+    "marginal_note": "Theft from mail",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "356\n(1) Everyone commits an offence who\n(a) steals\n(i) anything sent by post, after it is deposited at a post office and before it is delivered, or after it is delivered but before it is in the possession of the addressee or of a person who may reasonably be considered to be authorized by the addressee to receive mail,\n(ii) a bag, sack or other container or covering in which mail is conveyed, whether or not it contains mail, or\n(iii) a key suited to a lock adopted for use by the Canada Post Corporation;\n(a.1) with intent to commit an offence under paragraph (a), makes, possesses or uses a copy of a key suited to a lock adopted for use by the Canada Post Corporation, or a key suited to obtaining access to a receptacle or device provided for the receipt of mail;\n(b) has in their possession anything that they know has been used to commit an offence under paragraph (a) or (a.1) or anything in respect of which they know that such an offence has been committed; or\n(c) fraudulently redirects, or causes to be redirected, anything sent by post.\n(2) [Allegation of value not necessary] In proceedings for an offence under this section it is not necessary to allege in the indictment or to prove on the trial that anything in respect of which the offence was committed had any value.\n(3) [Punishment] Everyone who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 356; 2009, c. 28, s. 6",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 356",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-356.html"
+  },
+  {
+    "id": "C-46-s357",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "357",
+    "marginal_note": "Bringing into Canada property obtained by crime",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "357 Every person who brings into or has in Canada anything that they have obtained outside Canada by an act that, if it had been committed in Canada, would have been the offence of theft or an offence under section 342 or 354 is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 357; R.S., 1985, c. 27 (1st Supp.), s. 50; 2019, c. 25, s. 132",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 357",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-357.html"
+  },
+  {
+    "id": "C-46-s358",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "358",
+    "marginal_note": "Having in possession when complete",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "358 For the purposes of sections 342 and 354 and paragraph 356(1)(b), the offence of having in possession is complete when a person has, alone or jointly with another person, possession of or control over anything mentioned in those sections or when he aids in concealing or disposing of it, as the case may be.",
+    "history": "R.S., 1985, c. C-46, s. 358; R.S., 1985, c. 27 (1st Supp.), s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 358",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-358.html"
+  },
+  {
+    "id": "C-46-s359",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "359",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "359 [Repealed, 2018, c. 29, s. 40]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 359",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-359.html"
+  },
+  {
+    "id": "C-46-s360",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "360",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Possession and Trafficking",
+    "text": "360 [Repealed, 2018, c. 29, s. 40]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 360",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-360.html"
+  },
+  {
+    "id": "C-46-s361",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "361",
+    "marginal_note": "False pretence",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "False Pretences",
+    "text": "361\n(1) A false pretence is a representation of a matter of fact either present or past, made by words or otherwise, that is known by the person who makes it to be false and that is made with a fraudulent intent to induce the person to whom it is made to act on it.\n(2) [Exaggeration] Exaggerated commendation or depreciation of the quality of anything is not a false pretence unless it is carried to such an extent that it amounts to a fraudulent misrepresentation of fact.\n(3) [Question of fact] For the purposes of subsection (2), it is a question of fact whether commendation or depreciation amounts to a fraudulent misrepresentation of fact.",
+    "history": "R.S., c. C-34, s. 319",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 361",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-361.html"
+  },
+  {
+    "id": "C-46-s362",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "362",
+    "marginal_note": "False pretence or false statement",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "False Pretences",
+    "text": "362\n(1) Every one commits an offence who\n(a) by a false pretence, whether directly or through the medium of a contract obtained by a false pretence, obtains anything in respect of which the offence of theft may be committed or causes it to be delivered to another person;\n(b) obtains credit by a false pretence or by fraud;\n(c) knowingly makes or causes to be made, directly or indirectly, a false statement in writing with intent that it should be relied on, with respect to the financial condition or means or ability to pay of himself or herself or any person or organization that he or she is interested in or that he or she acts for, for the purpose of procuring, in any form whatever, whether for his or her benefit or the benefit of that person or organization,\n(i) the delivery of personal property,\n(ii) the payment of money,\n(iii) the making of a loan,\n(iv) the grant or extension of credit,\n(v) the discount of an account receivable, or\n(vi) the making, accepting, discounting or endorsing of a bill of exchange, cheque, draft or promissory note; or\n(d) knowing that a false statement in writing has been made with respect to the financial condition or means or ability to pay of himself or herself or another person or organization that he or she is interested in or that he or she acts for, procures on the faith of that statement, whether for his or her benefit or for the benefit of that person or organization, anything mentioned in subparagraphs (c)(i) to (vi).\n(2) [Punishment] Every one who commits an offence under paragraph (1)(a)\n(a) if the property obtained is a testamentary instrument or the value of what is obtained is more than $5,000, is guilty of\n(i) an indictable offence and liable to imprisonment for a term of not more than 10 years, or\n(ii) an offence punishable on summary conviction; or\n(b) if the value of what is obtained is not more than $5,000, is guilty\n(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(ii) of an offence punishable on summary conviction.\n(3) [Idem] Every person who commits an offence under paragraph (1)(b), (c) or (d) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(4) [Presumption from cheque issued without funds] Where, in proceedings under paragraph (1)(a), it is shown that anything was obtained by the accused by means of a cheque that, when presented for payment within a reasonable time, was dishonoured on the ground that no funds or insufficient funds were on deposit to the credit of the accused in the bank or other institution on which the cheque was drawn, it shall be presumed to have been obtained by a false pretence, unless the court is satisfied by evidence that when the accused issued the cheque he believed on reasonable grounds that it would be honoured if presented for payment within a reasonable time after it was issued.\n(5) [Definition of cheque] In this section, cheque includes, in addition to its ordinary meaning, a bill of exchange drawn on any institution that makes it a business practice to honour bills of exchange or any particular kind thereof drawn on it by depositors.",
+    "history": "R.S., 1985, c. C-46, s. 362; R.S., 1985, c. 27 (1st Supp.), s. 52; 1994, c. 44, s. 22; 2003, c. 21, s. 5; 2019, c. 25, s. 133",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 362",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-362.html"
+  },
+  {
+    "id": "C-46-s363",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "363",
+    "marginal_note": "Obtaining execution of valuable security by fraud",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "False Pretences",
+    "text": "363 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, with intent to defraud or injure another person, by a false pretence causes or induces any person\n(a) to execute, make, accept, endorse or destroy the whole or any part of a valuable security, or\n(b) to write, impress or affix a name or seal on any paper or parchment in order that it may afterwards be made or converted into or used or dealt with as a valuable security.",
+    "history": "R.S., 1985, c. C-46, s. 363; 2019, c. 25, s. 134",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 363",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-363.html"
+  },
+  {
+    "id": "C-46-s364",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "364",
+    "marginal_note": "Fraudulently obtaining food, beverage or accommodation",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "False Pretences",
+    "text": "364\n(1) Every one who fraudulently obtains food, a beverage or accommodation at any place that is in the business of providing those things is guilty of an offence punishable on summary conviction.\n(2) [Presumption] In proceedings under this section, evidence that the accused obtained food, a beverage or accommodation at a place that is in the business of providing those things and did not pay for it and\n(a) made a false or fictitious show or pretence of having baggage,\n(b) had any false or pretended baggage,\n(c) surreptitiously removed or attempted to remove his baggage or any material part of it,\n(d) absconded or surreptitiously left the premises,\n(e) knowingly made a false statement to obtain credit or time for payment, or\n(f) offered a worthless cheque, draft or security in payment for the food, beverage or accommodation,\nis, in the absence of any evidence to the contrary, proof of fraud.\n(3) [Definition of cheque] In this section, cheque includes, in addition to its ordinary meaning, a bill of exchange drawn on any institution that makes it a business practice to honour bills of exchange or any particular kind thereof drawn on it by depositors.",
+    "history": "R.S., 1985, c. C-46, s. 364; 1994, c. 44, s. 23",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 364",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-364.html"
+  },
+  {
+    "id": "C-46-s365",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "365",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "False Pretences",
+    "text": "365 [Repealed, 2018, c. 29, s. 41]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 365",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-365.html"
+  },
+  {
+    "id": "C-46-s366",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "366",
+    "marginal_note": "Forgery",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "366\n(1) Every one commits forgery who makes a false document, knowing it to be false, with intent\n(a) that it should in any way be used or acted on as genuine, to the prejudice of any one whether within Canada or not; or\n(b) that a person should be induced, by the belief that it is genuine, to do or to refrain from doing anything, whether within Canada or not.\n(2) [Making false document] Making a false document includes\n(a) altering a genuine document in any material part;\n(b) making a material addition to a genuine document or adding to it a false date, attestation, seal or other thing that is material; or\n(c) making a material alteration in a genuine document by erasure, obliteration, removal or in any other way.\n(3) [When forgery complete] Forgery is complete as soon as a document is made with the knowledge and intent referred to in subsection (1), notwithstanding that the person who makes it does not intend that any particular person should use or act on it as genuine or be induced, by the belief that it is genuine, to do or refrain from doing anything.\n(4) [Forgery complete though document incomplete] Forgery is complete notwithstanding that the false document is incomplete or does not purport to be a document that is binding in law, if it is such as to indicate that it was intended to be acted on as genuine.\n(5) [Exception] No person commits forgery by reason only that the person, in good faith, makes a false document at the request of a police force, the Canadian Forces or a department or agency of the federal government or of a provincial government.",
+    "history": "R.S., 1985, c. C-46, s. 366; 2009, c. 28, s. 7",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 366",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-366.html"
+  },
+  {
+    "id": "C-46-s367",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "367",
+    "marginal_note": "Punishment for forgery",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "367 Every one who commits forgery\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 367; 1994, c. 44, s. 24; 1997, c. 18, s. 24",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 367",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-367.html"
+  },
+  {
+    "id": "C-46-s368",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "368",
+    "marginal_note": "Use, trafficking or possession of forged document",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "368\n(1) Everyone commits an offence who, knowing or believing that a document is forged,\n(a) uses, deals with or acts on it as if it were genuine;\n(b) causes or attempts to cause any person to use, deal with or act on it as if it were genuine;\n(c) transfers, sells or offers to sell it or makes it available, to any person, knowing that or being reckless as to whether an offence will be committed under paragraph (a) or (b); or\n(d) possesses it with intent to commit an offence under any of paragraphs (a) to (c).\n(1.1) [Punishment] Everyone who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) is guilty of an offence punishable on summary conviction.\n(2) [Wherever forged] For the purposes of proceedings under this section, the place where a document was forged is not material.",
+    "history": "R.S., 1985, c. C-46, s. 368; 1992, c. 1, s. 60(F); 1997, c. 18, s. 25; 2009, c. 28, s. 8",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 368",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-368.html"
+  },
+  {
+    "id": "C-46-s368.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "368.1",
+    "marginal_note": "Forgery instruments",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "368.1 Everyone is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years, or is guilty of an offence punishable on summary conviction, who, without lawful authority or excuse, makes, repairs, buys, sells, exports from Canada, imports into Canada or possesses any instrument, device, apparatus, material or thing that they know has been used or know is adapted or intended for use by any person to commit forgery.",
+    "history": "2009, c. 28, s. 9",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 368.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-368.1.html"
+  },
+  {
+    "id": "C-46-s368.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "368.2",
+    "marginal_note": "Public officers acting in the course of their duties or employment",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "368.2 No public officer, as defined in subsection 25.1(1), is guilty of an offence under any of sections 366 to 368.1 if the acts alleged to constitute the offence were committed by the public officer for the sole purpose of establishing or maintaining a covert identity for use in the course of the public officer’s duties or employment.",
+    "history": "2009, c. 28, s. 9",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 368.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-368.2.html"
+  },
+  {
+    "id": "C-46-s369",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "369",
+    "marginal_note": "Exchequer bill paper, public seals, etc.",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "369 Everyone is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years who, without lawful authority or excuse,\n(a) makes, uses or possesses\n(i) any exchequer bill paper, revenue paper or paper that is used to make bank-notes, or\n(ii) any paper that is intended to resemble paper mentioned in subparagraph (i); or\n(b) makes, reproduces or uses a public seal of Canada or of a province, or the seal of a public body or authority in Canada or of a court of law.",
+    "history": "R.S., 1985, c. C-46, s. 369; 2009, c. 28, s. 9",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 369",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-369.html"
+  },
+  {
+    "id": "C-46-s370",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "370",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "370 [Repealed, 2018, c. 29, s. 42]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 370",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-370.html"
+  },
+  {
+    "id": "C-46-s371",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "371",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "371 [Repealed, 2018, c. 29, s. 42]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 371",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-371.html"
+  },
+  {
+    "id": "C-46-s372",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "372",
+    "marginal_note": "False information",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "372\n(1) Everyone commits an offence who, with intent to injure or alarm a person, conveys information that they know is false, or causes such information to be conveyed by letter or any means of telecommunication.\n(2) [Indecent communications] Everyone commits an offence who, with intent to alarm or annoy a person, makes an indecent communication to that person or to any other person by a means of telecommunication.\n(3) [Harassing communications] Everyone commits an offence who, without lawful excuse and with intent to harass a person, repeatedly communicates, or causes repeated communications to be made, with them by a means of telecommunication.\n(4) [Punishment] Everyone who commits an offence under this section is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 372; 2014, c. 31, s. 18",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 372",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-372.html"
+  },
+  {
+    "id": "C-46-s373",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "373",
+    "marginal_note": "",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "373 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 53]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 373",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-373.html"
+  },
+  {
+    "id": "C-46-s374",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "374",
+    "marginal_note": "Drawing document without authority, etc.",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "374 Every one who\n(a) with intent to defraud and without lawful authority makes, executes, draws, signs, accepts or endorses a document in the name or on the account of another person by procuration or otherwise, or\n(b) makes use of or utters a document knowing that it has been made, executed, signed, accepted or endorsed with intent to defraud and without lawful authority, in the name or on the account of another person, by procuration or otherwise,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 332",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 374",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-374.html"
+  },
+  {
+    "id": "C-46-s375",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "375",
+    "marginal_note": "Obtaining, etc., by instrument based on forged document",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "375 Every one who demands, receives or obtains anything, or causes or procures anything to be delivered or paid to any person under, on or by virtue of any instrument issued under the authority of law, knowing that it is based on a forged document, is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 333",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 375",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-375.html"
+  },
+  {
+    "id": "C-46-s376",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "376",
+    "marginal_note": "Counterfeiting stamp, etc.",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "376\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years who\n(a) fraudulently uses, mutilates, affixes, removes or counterfeits a stamp or part thereof,\n(b) knowingly and without lawful excuse has in their possession\n(i) a counterfeit stamp or a stamp that has been fraudulently mutilated, or\n(ii) anything bearing a stamp of which a part has been fraudulently erased, removed or concealed, or\n(c) without lawful excuse makes or knowingly has in their possession a die or instrument that is capable of making the impression of a stamp or part of a stamp.\n(2) [Counterfeiting mark] Every one who, without lawful authority,\n(a) makes a mark,\n(b) sells, or exposes for sale, or has in his possession a counterfeit mark,\n(c) affixes a mark to anything that is required by law to be marked, branded, sealed or wrapped other than the thing to which the mark was originally affixed or was intended to be affixed, or\n(d) affixes a counterfeit mark to anything that is required by law to be marked, branded, sealed or wrapped,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(3) [Definitions] In this section,\nmark means a mark, brand, seal, wrapper or design used by or on behalf of\n(a) the government of Canada or a province,\n(b) the government of a state other than Canada, or\n(c) any department, board, commission or agent established by a government mentioned in paragraph (a) or (b) in connection with the service or business of that government; (marque)\nstamp means an impressed or adhesive stamp used for the purpose of revenue by the government of Canada or a province or by the government of a state other than Canada. (timbre)",
+    "history": "R.S., 1985, c. C-46, s. 376; 2018, c. 29, s. 43",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 376",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-376.html"
+  },
+  {
+    "id": "C-46-s377",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "377",
+    "marginal_note": "Damaging documents",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "377\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who unlawfully\n(a) destroys, defaces or injures a register, or any part of a register, of births, baptisms, marriages, deaths or burials that is required or authorized by law to be kept in Canada, or a copy or any part of a copy of such a register that is required by law to be transmitted to a registrar or other officer,\n(b) inserts or causes to be inserted in a register or copy referred to in paragraph (a) an entry, that he knows is false, of any matter relating to a birth, baptism, marriage, death or burial, or erases any material part from that register or copy,\n(c) destroys, damages or obliterates an election document or causes an election document to be destroyed, damaged or obliterated, or\n(d) makes or causes to be made an erasure, alteration or interlineation in or on an election document.\n(2) [Definition of election document] In this section, election document means any document or writing issued under the authority of an Act of Parliament or the legislature of a province with respect to an election held pursuant to the authority of that Act.",
+    "history": "R.S., 1985, c. C-46, s. 377; 2019, c. 25, s. 135",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 377",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-377.html"
+  },
+  {
+    "id": "C-46-s378",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "378",
+    "marginal_note": "Offences in relation to registers",
+    "part": "PART IX - Offences Against Rights of Property",
+    "division": "",
+    "heading": "Forgery and Offences Resembling Forgery",
+    "text": "378 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) being authorized or required by law to make or issue a certified copy of, extract from or certificate in respect of a register, record or document, knowingly makes or issues a false certified copy, extract or certificate,\n(b) not being authorized or required by law to make or issue a certified copy of, extract from or certificate in respect of a register, record or document, fraudulently makes or issues a copy, extract or certificate that purports to be certified as authorized or required by law, or\n(c) being authorized or required by law to make a certificate or declaration concerning any particular required for the purpose of making entries in a register, record or document, knowingly and falsely makes the certificate or declaration.",
+    "history": "R.S., 1985, c. C-46, s. 378; 2019, c. 25, s. 136",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 378",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-378.html"
+  },
+  {
+    "id": "C-46-s379",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "379",
+    "marginal_note": "Definition of goods",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "379 In this Part, goods means anything that is the subject of trade or commerce.",
+    "history": "R.S., 1985, c. C-46, s. 379; 2018, c. 29, s. 43.1",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 379",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-379.html"
+  },
+  {
+    "id": "C-46-s380",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "380",
+    "marginal_note": "Fraud",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "380\n(1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,\n(a) is guilty of an indictable offence and liable to a term of imprisonment not exceeding fourteen years, where the subject-matter of the offence is a testamentary instrument or the value of the subject-matter of the offence exceeds five thousand dollars; or\n(b) is guilty\n(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(ii) of an offence punishable on summary conviction,\nwhere the value of the subject-matter of the offence does not exceed five thousand dollars.\n(1.1) [Minimum punishment] When a person is prosecuted on indictment and convicted of one or more offences referred to in subsection (1), the court that imposes the sentence shall impose a minimum punishment of imprisonment for a term of two years if the total value of the subject-matter of the offences exceeds one million dollars.\n(2) [Affecting public market] Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale to the public is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., 1985, c. C-46, s. 380; R.S., 1985, c. 27 (1st Supp.), s. 54; 1994, c. 44, s. 25; 1997, c. 18, s. 26; 2004, c. 3, s. 2; 2011, c. 6, s. 2",
+    "last_amended": "2011-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 380",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-380.html"
+  },
+  {
+    "id": "C-46-s380.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "380.1",
+    "marginal_note": "Sentencing — aggravating circumstances",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "380.1\n(1) Without limiting the generality of section 718.2, where a court imposes a sentence for an offence referred to in section 380, 382, 382.1 or 400, it shall consider the following as aggravating circumstances:\n(a) the magnitude, complexity, duration or degree of planning of the fraud committed was significant;\n(b) the offence adversely affected, or had the potential to adversely affect, the stability of the Canadian economy or financial system or any financial market in Canada or investor confidence in such a financial market;\n(c) the offence involved a large number of victims;\n(c.1) the offence had a significant impact on the victims given their personal circumstances including their age, health and financial situation;\n(d) in committing the offence, the offender took advantage of the high regard in which the offender was held in the community;\n(e) the offender did not comply with a licensing requirement, or professional standard, that is normally applicable to the activity or conduct that forms the subject-matter of the offence; and\n(f) the offender concealed or destroyed records related to the fraud or to the disbursement of the proceeds of the fraud.\n(1.1) [Aggravating circumstance — value of the fraud] Without limiting the generality of section 718.2, when a court imposes a sentence for an offence referred to in section 382, 382.1 or 400, it shall also consider as an aggravating circumstance the fact that the value of the fraud committed exceeded one million dollars.\n(2) [Non-mitigating factors] When a court imposes a sentence for an offence referred to in section 380, 382, 382.1 or 400, it shall not consider as mitigating circumstances the offender’s employment, employment skills or status or reputation in the community if those circumstances were relevant to, contributed to, or were used in the commission of the offence.\n(3) [Record of proceedings] The court shall cause to be stated in the record the aggravating and mitigating circumstances it took into account when determining the sentence.",
+    "history": "2004, c. 3, s. 3; 2011, c. 6, s. 3",
+    "last_amended": "2011-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 380.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-380.1.html"
+  },
+  {
+    "id": "C-46-s380.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "380.2",
+    "marginal_note": "Prohibition order",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "380.2\n(1) When an offender is convicted, or is discharged on the conditions prescribed in a probation order under section 730, of an offence referred to in subsection 380(1), the court that sentences or discharges the offender, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, may make, subject to the conditions or exemptions that the court directs, an order prohibiting the offender from seeking, obtaining or continuing any employment, or becoming or being a volunteer in any capacity, that involves having authority over the real property, money or valuable security of another person.\n(2) [Duration] The prohibition may be for any period that the court considers appropriate, including any period to which the offender is sentenced to imprisonment.\n(3) [Court may vary order] A court that makes an order of prohibition or, if the court is for any reason unable to act, another court of equivalent jurisdiction in the same province, may, on application of the offender or the prosecutor, require the offender to appear before it at any time and, after hearing the parties, that court may vary the conditions prescribed in the order if, in the opinion of the court, the variation is desirable because of changed circumstances.\n(4) [Offence] Every person who is bound by an order of prohibition and who does not comply with the order is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2011, c. 6, s. 4",
+    "last_amended": "2011-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 380.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-380.2.html"
+  },
+  {
+    "id": "C-46-s380.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "380.3",
+    "marginal_note": "",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "380.3 [Repealed, 2015, c. 13, s. 11]",
+    "history": "",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 380.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-380.3.html"
+  },
+  {
+    "id": "C-46-s380.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "380.4",
+    "marginal_note": "",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "380.4 [Repealed, 2015, c. 13, s. 11]",
+    "history": "",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 380.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-380.4.html"
+  },
+  {
+    "id": "C-46-s381",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "381",
+    "marginal_note": "Using mails to defraud",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "381 Every person who makes use of the mails for the purpose of transmitting or delivering letters or circulars concerning schemes devised or intended to deceive or defraud the public, or for the purpose of obtaining money under false pretences, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 381; 2019, c. 25, s. 137",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 381",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-381.html"
+  },
+  {
+    "id": "C-46-s382",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "382",
+    "marginal_note": "Fraudulent manipulation of stock exchange transactions",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "382 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who, through the facility of a stock exchange, curb market or other market, with intent to create a false or misleading appearance of active public trading in a security or with intent to create a false or misleading appearance with respect to the market price of a security,\n(a) effects a transaction in the security that involves no change in the beneficial ownership thereof,\n(b) enters an order for the purchase of the security, knowing that an order of substantially the same size at substantially the same time and at substantially the same price for the sale of the security has been or will be entered by or for the same or different persons, or\n(c) enters an order for the sale of the security, knowing that an order of substantially the same size at substantially the same time and at substantially the same price for the purchase of the security has been or will be entered by or for the same or different persons.",
+    "history": "R.S., 1985, c. C-46, s. 382; 2004, c. 3, s. 4; 2019, c. 25, s. 138",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 382",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-382.html"
+  },
+  {
+    "id": "C-46-s382.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "382.1",
+    "marginal_note": "Prohibited insider trading",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "382.1\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who, directly or indirectly, buys or sells a security, knowingly using inside information that they\n(a) possess by virtue of being a shareholder of the issuer of that security;\n(b) possess by virtue of, or obtained in the course of, their business or professional relationship with that issuer;\n(c) possess by virtue of, or obtained in the course of, a proposed takeover or reorganization of, or amalgamation, merger or similar business combination with, that issuer;\n(d) possess by virtue of, or obtained in the course of, their employment, office, duties or occupation with that issuer or with a person referred to in paragraphs (a) to (c); or\n(e) obtained from a person who possesses or obtained the information in a manner referred to in paragraphs (a) to (d).\n(2) [Tipping] Except when necessary in the course of business, a person who knowingly conveys inside information that they possess or obtained in a manner referred to in subsection (1) to another person, knowing that there is a risk that the person will use the information to buy or sell, directly or indirectly, a security to which the information relates, or that they may convey the information to another person who may buy or sell such a security, is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.\n(3) [Saving] For greater certainty, an act is not an offence under this section if it is authorized or required, or is not prohibited, by any federal or provincial Act or regulation applicable to it.\n(4) [Definition of inside information] In this section, inside information means information relating to or affecting the issuer of a security or a security that they have issued, or are about to issue, that\n(a) has not been generally disclosed; and\n(b) could reasonably be expected to significantly affect the market price or value of a security of the issuer.",
+    "history": "2004, c. 3, s. 5; 2019, c. 25, s. 139",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 382.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-382.1.html"
+  },
+  {
+    "id": "C-46-s383",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "383",
+    "marginal_note": "Gaming in stocks or merchandise",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "383\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, with intent to make gain or profit by the rise or fall in price of the stock of an incorporated or unincorporated company or undertaking, whether in or outside Canada, or of any goods, wares or merchandise,\n(a) makes or signs, or authorizes to be made or signed, any contract or agreement, oral or written, purporting to be for the purchase or sale of shares of stock or goods, wares or merchandise, without the bona fide intention of acquiring the shares, goods, wares or merchandise or of selling them, as the case may be, or\n(b) makes or signs, or authorizes to be made or signed, any contract or agreement, oral or written, purporting to be for the sale or purchase of shares of stock or goods, wares or merchandise in respect of which no delivery of the thing sold or purchased is made or received, and without the bona fide intention of making or receiving delivery thereof, as the case may be.\nThis section does not apply if a broker, on behalf of a purchaser, receives delivery, even if the broker retains or pledges what is delivered as security for the advance of the purchase money or any part of it.\n(2) [Onus] Where, in proceedings under this section, it is established that the accused made or signed a contract or an agreement for the sale or purchase of shares of stock or goods, wares or merchandise, or acted, aided or abetted in the making or signing thereof, the burden of proof of a bona fide intention to acquire or to sell the shares, goods, wares or merchandise or to deliver or to receive delivery thereof, as the case may be, lies on the accused.",
+    "history": "R.S., 1985, c. C-46, s. 383; 2019, c. 25, s. 140",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 383",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-383.html"
+  },
+  {
+    "id": "C-46-s384",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "384",
+    "marginal_note": "Broker reducing stock by selling for their own account",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "384\n(1) Every person commits an offence who, being an individual, or a member or employee of a partnership, or a director, officer or employee of a corporation, if they or the partnership or corporation is employed as a broker by any customer to buy and carry on margin any shares of an incorporated or unincorporated company or undertaking, whether in or outside Canada, later sells or causes to be sold shares of the company or undertaking for any account in which they or their firm or a partner of the firm or the corporation or a director of the corporation has a direct or indirect interest, if the effect of the sale is, otherwise than unintentionally, to reduce the amount of those shares in the hands of the broker or under their control in the ordinary course of business below the amount of those shares that the broker should be carrying for all customers.\n(2) [Punishment] Every person who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 384; 2019, c. 25, s. 141",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 384",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-384.html"
+  },
+  {
+    "id": "C-46-s385",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "385",
+    "marginal_note": "Fraudulent concealment of title documents",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "385\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who, being a vendor, mortgagor or hypothecary debtor of property or a chose in action or an incorporeal right or being a lawyer or notary for or agent or mandatary of a vendor, mortgagor or hypothecary debtor of property, a chose in action or incorporeal right, is served with a written demand for an abstract of title by or on behalf of the purchaser, mortgagee or hypothecary creditor before the completion of the purchase, mortgage or hypothec, and who\n(a) with intent to defraud and for the purpose of inducing the purchaser, mortgagee or hypothecary creditor to accept the title offered or produced to them, conceals from them any settlement, deed, will or other instrument or act material to the title, or any encumbrance on the title, or\n(b) falsifies any pedigree on which the title depends.\n(2) [Consent required] No proceedings shall be instituted under this section without the consent of the Attorney General.",
+    "history": "R.S., 1985, c. C-46, s. 385; 2019, c. 25, s. 142",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 385",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-385.html"
+  },
+  {
+    "id": "C-46-s386",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "386",
+    "marginal_note": "Fraudulent registration of title",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "386 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, as principal, agent or mandatary in a proceeding to register title to real property or immovable property, or in a transaction relating to real property or immovable property that is or is proposed to be registered, knowingly and with intent to deceive,\n(a) makes a material false statement or representation,\n(b) suppresses or conceals from a judge or registrar, or any person employed by or assisting the registrar, any material document, fact, matter or information, or\n(c) is privy to anything mentioned in paragraph (a) or (b).",
+    "history": "R.S., 1985, c. C-46, s. 386; 2019, c. 25, s. 143",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 386",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-386.html"
+  },
+  {
+    "id": "C-46-s387",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "387",
+    "marginal_note": "Fraudulent sale of real property",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "387 Every person who, knowing of an unregistered prior sale or of an existing unregistered grant, mortgage, hypothec, lien or encumbrance of or on real property, fraudulently sells the property or any part of it is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 387; 2019, c. 25, s. 144",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 387",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-387.html"
+  },
+  {
+    "id": "C-46-s388",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "388",
+    "marginal_note": "Misleading receipt",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "388 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who knowingly,\n(a) with intent to mislead, injure or defraud any person, whether or not that person is known to him, gives to a person anything in writing that purports to be a receipt for or an acknowledgment of property that has been delivered to or received by him, before the property referred to in the purported receipt or acknowledgment has been delivered to or received by him, or\n(b) accepts, transmits or uses a purported receipt or acknowledgment to which paragraph (a) applies.",
+    "history": "R.S., 1985, c. C-46, s. 388; 2019, c. 25, s. 145",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 388",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-388.html"
+  },
+  {
+    "id": "C-46-s389",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "389",
+    "marginal_note": "Fraudulent disposal of goods on which money advanced",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "389\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) having shipped or delivered to the keeper of a warehouse or to a factor, an agent or a carrier anything on which the consignee thereof has advanced money or has given valuable security, thereafter, with intent to deceive, defraud or injure the consignee, disposes of it in a manner that is different from and inconsistent with any agreement that has been made in that behalf between him and the consignee, or\n(b) knowingly and wilfully aids or assists any person to make a disposition of anything to which paragraph (a) applies for the purpose of deceiving, defrauding or injuring the consignee.\n(2) [Saving] No person is guilty of an offence under this section where, before disposing of anything in a manner that is different from and inconsistent with any agreement that has been made in that behalf between him and the consignee, he pays or tenders to the consignee the full amount of money or valuable security that the consignee has advanced.",
+    "history": "R.S., 1985, c. C-46, s. 389; 2019, c. 25, s. 146",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 389",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-389.html"
+  },
+  {
+    "id": "C-46-s390",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "390",
+    "marginal_note": "Fraudulent receipts under Bank Act",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "390 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who\n(a) knowingly makes a false statement in any receipt, certificate or acknowledgment for anything that may be used for a purpose mentioned in the Bank Act; or\n(b) knowingly, after either giving to another person or after a person employed by them has, to their knowledge, given to another person, or after obtaining and endorsing or assigning to another person, any receipt, certificate or acknowledgment for anything that may be used for a purpose mentioned in the Bank Act, without the consent in writing of the holder or endorsee or the production and delivery of the receipt, certificate or acknowledgment, alienates or parts with, or does not deliver to the holder or owner the property mentioned in the receipt, certificate or acknowledgment.",
+    "history": "R.S., 1985, c. C-46, s. 390; 2019, c. 25, s. 147",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 390",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-390.html"
+  },
+  {
+    "id": "C-46-s391",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "391",
+    "marginal_note": "Trade secret",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "391\n(1) Everyone commits an offence who, by deceit, falsehood or other fraudulent means, knowingly obtains a trade secret or communicates or makes available a trade secret.\n(2) [Trade secret — prior knowledge] Everyone commits an offence who knowingly obtains a trade secret or communicates or makes available a trade secret knowing that it was obtained by the commission of an offence under subsection (1).\n(3) [Punishment] Everyone who commits an offence referred to in subsection (1) or (2) is guilty\n(a) of an indictable offence and is liable to imprisonment for a term not exceeding 14 years; or\n(b) of an offence punishable on summary conviction.\n(4) [For greater certainty] For greater certainty, no person commits an offence under subsection (1) or (2) if the trade secret was obtained by independent development or by reason only of reverse engineering.\n(5) [Definition of trade secret] For the purpose of this section, trade secret means any information that\n(a) is not generally known in the trade or business that uses or may use that information;\n(b) has economic value from not being generally known; and\n(c) is the subject of efforts that are reasonable under the circumstances to maintain its secrecy.",
+    "history": "R.S., 1985, c. C-46, s. 391; 2003, c. 21, s. 6; 2020, c. 1, s. 37",
+    "last_amended": "2020-07-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 391",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-391.html"
+  },
+  {
+    "id": "C-46-s392",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "392",
+    "marginal_note": "Disposal of property to defraud creditors",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "392 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who,\n(a) with intent to defraud his creditors,\n(i) makes or causes to be made any gift, conveyance, assignment, sale, transfer or delivery of his property, or\n(ii) removes, conceals or disposes of any of his property, or\n(b) with intent that any one should defraud his creditors, receives any property by means of or in relation to which an offence has been committed under paragraph (a).",
+    "history": "R.S., 1985, c. C-46, s. 392; 2019, c. 25, s. 148",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 392",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-392.html"
+  },
+  {
+    "id": "C-46-s393",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "393",
+    "marginal_note": "Fraud in relation to fares, etc.",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "393\n(1) Every person whose duty it is to collect a fare, toll, ticket or admission and who intentionally does any of the following is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction:\n(a) fails to collect it,\n(b) collects less than the proper amount payable in respect thereof, or\n(c) accepts any valuable consideration for failing to collect it or for collecting less than the proper amount payable in respect thereof.\n(2) [Idem] Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who gives or offers to a person whose duty it is to collect a fare, toll, ticket or admission fee any valuable consideration\n(a) for failing to collect it, or\n(b) for collecting an amount less than the amount payable in respect thereof.\n(3) [Fraudulently obtaining transportation] Every one who, by any false pretence or fraud, unlawfully obtains transportation by land, water or air is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 393; 2019, c. 25, s. 149",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 393",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-393.html"
+  },
+  {
+    "id": "C-46-s394",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "394",
+    "marginal_note": "Fraud in relation to valuable minerals",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "394\n(1) No person who is the holder of a lease or licence issued under an Act relating to the mining of valuable minerals, or by the owner of land that is supposed to contain valuable minerals, shall\n(a) by a fraudulent device or contrivance, defraud or attempt to defraud any person of\n(i) any valuable minerals obtained under or reserved by the lease or licence, or\n(ii) any money or valuable interest or thing payable in respect of valuable minerals obtained or rights reserved by the lease or licence; or\n(b) fraudulently conceal or make a false statement with respect to the amount of valuable minerals obtained under the lease or licence.\n(2) [Sale of valuable minerals] No person, other than the owner or the owner’s agent or someone otherwise acting under lawful authority, shall sell any valuable mineral that is unrefined, partly refined, uncut or otherwise unprocessed.\n(3) [Purchase of valuable minerals] No person shall buy any valuable mineral that is unrefined, partly refined, uncut or otherwise unprocessed from anyone who the person has reason to believe is not the owner or the owner’s agent or someone otherwise acting under lawful authority.\n(4) [Presumption] In any proceeding in relation to subsection (2) or (3), in the absence of evidence raising a reasonable doubt to the contrary, it is presumed that\n(a) in the case of a sale, the seller is not the owner of the valuable mineral or the owner’s agent or someone otherwise acting under lawful authority; and\n(b) in the case of a purchase, the purchaser, when buying the valuable mineral, had reason to believe that the seller was not the owner of the mineral or the owner’s agent or someone otherwise acting under lawful authority.\n(5) [Offence] A person who contravenes subsection (1), (2) or (3) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(6) [Forfeiture] If a person is convicted of an offence under this section, the court may order anything by means of or in relation to which the offence was committed, on such conviction, to be forfeited to Her Majesty.\n(7) [Exception] Subsection (6) does not apply to real property other than real property built or significantly modified for the purpose of facilitating the commission of an offence under this section.",
+    "history": "R.S., 1985, c. C-46, s. 394; R.S., 1985, c. 27 (1st Supp.), s. 186; 1999, c. 5, s. 10; 2019, c. 25, s. 150",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 394",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-394.html"
+  },
+  {
+    "id": "C-46-s394.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "394.1",
+    "marginal_note": "Possession of stolen or fraudulently obtained valuable minerals",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "394.1\n(1) No person shall possess any valuable mineral that is unrefined, partly refined, uncut or otherwise unprocessed that has been stolen or dealt with contrary to section 394.\n(2) [Evidence] Reasonable grounds to believe that the valuable mineral has been stolen or dealt with contrary to section 394 are, in the absence of evidence raising a reasonable doubt to the contrary, proof that the valuable mineral has been stolen or dealt with contrary to section 394.\n(3) [Offence] A person who contravenes subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(4) [Forfeiture] If a person is convicted of an offence under this section, the court may, on that conviction, order that anything by means of or in relation to which the offence was committed be forfeited to Her Majesty.\n(5) [Exception] Subsection (4) does not apply to real property, other than real property built or significantly modified for the purpose of facilitating the commission of an offence under subsection (3).",
+    "history": "1999, c. 5, s. 10; 2019, c. 25, s. 151",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 394.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-394.1.html"
+  },
+  {
+    "id": "C-46-s395",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "395",
+    "marginal_note": "Search for valuable minerals",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "395\n(1) If an information in writing is laid under oath before a justice by a peace officer or by a public officer who has been appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this Act or any other Act of Parliament and the justice is satisfied that there are reasonable grounds to believe that, contrary to this Act or any other Act of Parliament, any valuable mineral is deposited in a place or held by a person, the justice may issue a warrant authorizing a peace officer or a public officer, if the public officer is named in it, to search any of the places or persons mentioned in the information.\n(1.1) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. A public officer named in the warrant, or any peace officer, who executes the warrant must have authority to act in that capacity in the place where the warrant is executed.\n(2) [Power to seize] If, on search, anything mentioned in subsection (1) is found, it shall be seized and brought before a justice of the province in which the warrant was issued who has jurisdiction in the matter, and the justice shall order\n(a) that it be detained for the purposes of an inquiry or a trial; or\n(b) if it is not detained for the purposes of an inquiry or a trial,\n(i) that it be restored to the owner, or\n(ii) that it be forfeited to Her Majesty in right of the province in which the proceedings take place if the owner cannot be ascertained.\n(3) [Appeal] An appeal lies from an order made under paragraph (2)(b) in the manner in which an appeal lies in summary conviction proceedings under Part XXVII and the provisions of that Part relating to appeals apply to appeals under this subsection.",
+    "history": "R.S., 1985, c. C-46, s. 395; 1999, c. 5, s. 11; 2019, c. 25, s. 152; 2022, c. 17, s. 11",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 395",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-395.html"
+  },
+  {
+    "id": "C-46-s396",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "396",
+    "marginal_note": "Offences in relation to mines",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Fraud",
+    "text": "396\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who\n(a) adds anything to or removes anything from any existing or prospective mine, mining claim or oil well with a fraudulent intent to affect the result of an assay, a test or a valuation that has been made or is to be made with respect to the mine, mining claim or oil well, or\n(b) adds anything to, removes anything from or tampers with a sample or material that has been taken or is being or is about to be taken from any existing or prospective mine, mining claim or oil well for the purpose of being assayed, tested or otherwise valued, with a fraudulent intent to affect the result of the assay, test or valuation.\n(2) [Presumption] For the purposes of proceedings under subsection (1), evidence that\n(a) something has been added to or removed from anything to which subsection (1) applies, or\n(b) anything to which subsection (1) applies has been tampered with,\nis, in the absence of any evidence to the contrary, proof of a fraudulent intent to affect the result of an assay, a test or a valuation.",
+    "history": "R.S., 1985, c. C-46, s. 396; 2019, c. 25, s. 153",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 396",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-396.html"
+  },
+  {
+    "id": "C-46-s397",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "397",
+    "marginal_note": "Books and documents",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Falsification of Books and Documents",
+    "text": "397\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, with intent to defraud,\n(a) destroys, mutilates, alters, falsifies or makes a false entry in a book, paper, writing, valuable security or document, or\n(b) omits a material particular from, or alters a material particular in, a book, paper, writing, valuable security or document.\n(2) [Privy] Every person who, with intent to defraud their creditors, is privy to the commission of an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 397; 2019, c. 25, s. 154",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 397",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-397.html"
+  },
+  {
+    "id": "C-46-s398",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "398",
+    "marginal_note": "Falsifying employment record",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Falsification of Books and Documents",
+    "text": "398 Every one who, with intent to deceive, falsifies an employment record by any means, including the punching of a time clock, is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 398; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 398",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-398.html"
+  },
+  {
+    "id": "C-46-s399",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "399",
+    "marginal_note": "False return by public officer",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Falsification of Books and Documents",
+    "text": "399 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, being entrusted with the receipt, custody or management of any part of the public revenues, knowingly furnishes a false statement or return of\n(a) any sum of money collected by him or entrusted to his care, or\n(b) any balance of money in his hands or under his control.",
+    "history": "R.S., 1985, c. C-46, s. 399; 2019, c. 25, s. 155",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 399",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-399.html"
+  },
+  {
+    "id": "C-46-s400",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "400",
+    "marginal_note": "False prospectus, etc.",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Falsification of Books and Documents",
+    "text": "400\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years or is guilty of an offence punishable on summary conviction who makes, circulates or publishes a prospectus, a statement or an account, whether written or oral, that they know is false in a material particular, with intent\n(a) to induce persons, whether ascertained or not, to become shareholders or partners in a company,\n(b) to deceive or defraud the members, shareholders or creditors, whether ascertained or not, of a company, or\n(c) to induce any person to\n(i) entrust or advance anything to a company, or\n(ii) enter into any security for the benefit of a company.\n(d) [Repealed, 1994, c. 44, s. 26]\n(2) [Definition of company] In this section, company means a syndicate, body corporate or company, whether existing or proposed to be created.",
+    "history": "R.S., 1985, c. C-46, s. 400; 1994, c. 44, s. 26; 2019, c. 25, s. 156",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 400",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-400.html"
+  },
+  {
+    "id": "C-46-s401",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "401",
+    "marginal_note": "Obtaining carriage by false billing",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Falsification of Books and Documents",
+    "text": "401\n(1) Every one who, by means of a false or misleading representation, knowingly obtains or attempts to obtain the carriage of anything by any person into a country, province, district or other place, whether or not within Canada, where the importation or transportation of it is, in the circumstances of the case, unlawful is guilty of an offence punishable on summary conviction.\n(2) [Forfeiture] Where a person is convicted of an offence under subsection (1), anything by means of or in relation to which the offence was committed, on such conviction, in addition to any punishment that is imposed, is forfeited to Her Majesty and shall be disposed of as the court may direct.",
+    "history": "R.S., c. C-34, s. 359",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 401",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-401.html"
+  },
+  {
+    "id": "C-46-s402",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "402",
+    "marginal_note": "",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Falsification of Books and Documents",
+    "text": "402 [Repealed, 2018, c. 29, s. 44]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 402",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-402.html"
+  },
+  {
+    "id": "C-46-s402.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "402.1",
+    "marginal_note": "Definition of identity information",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Identity Theft and Identity Fraud",
+    "text": "402.1 For the purposes of sections 402.2 and 403, identity information means any information — including biological or physiological information — of a type that is commonly used alone or in combination with other information to identify or purport to identify an individual, including a fingerprint, voice print, retina image, iris image, DNA profile, name, address, date of birth, written signature, electronic signature, digital signature, user name, credit card number, debit card number, financial institution account number, passport number, Social Insurance Number, health insurance number, driver’s licence number or password.",
+    "history": "2009, c. 28, s. 10",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 402.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-402.1.html"
+  },
+  {
+    "id": "C-46-s402.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "402.2",
+    "marginal_note": "Identity theft",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Identity Theft and Identity Fraud",
+    "text": "402.2\n(1) Every person commits an offence who obtains or possesses another person’s identity information with intent to use it to commit an indictable offence that includes fraud, deceit or falsehood as an element of the offence.\n(2) [Trafficking in identity information] Everyone commits an offence who transmits, makes available, distributes, sells or offers for sale another person’s identity information, or has it in their possession for any of those purposes, knowing that or being reckless as to whether the information will be used to commit an indictable offence that includes fraud, deceit or falsehood as an element of the offence.\n(3) [Clarification] For the purposes of subsections (1) and (2), an indictable offence referred to in either of those subsections includes an offence under any of the following sections:\n(a) section 57 (forgery of or uttering forged passport);\n(b) section 58 (fraudulent use of certificate of citizenship);\n(c) section 130 (personating peace officer);\n(d) section 131 (perjury);\n(e) section 342 (theft, forgery, etc., of credit card);\n(f) section 362 (false pretence or false statement);\n(g) section 366 (forgery);\n(h) section 368 (use, trafficking or possession of forged document);\n(i) section 380 (fraud); and\n(j) section 403 (identity fraud).\n(4) [Jurisdiction] An accused who is charged with an offence under subsection (1) or (2) may be tried and punished by any court having jurisdiction to try that offence in the place where the offence is alleged to have been committed or in the place where the accused is found, is arrested or is in custody. However, no proceeding in respect of the offence shall be commenced in a province without the consent of the Attorney General of that province if the offence is alleged to have been committed outside that province.\n(5) [Punishment] Everyone who commits an offence under subsection (1) or (2)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "2009, c. 28, s. 10; 2018, c. 29, s. 45",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 402.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-402.2.html"
+  },
+  {
+    "id": "C-46-s403",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "403",
+    "marginal_note": "Identity fraud",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Identity Theft and Identity Fraud",
+    "text": "403\n(1) Everyone commits an offence who fraudulently personates another person, living or dead,\n(a) with intent to gain advantage for themselves or another person;\n(b) with intent to obtain any property or an interest in any property;\n(c) with intent to cause disadvantage to the person being personated or another person; or\n(d) with intent to avoid arrest or prosecution or to obstruct, pervert or defeat the course of justice.\n(2) [Clarification] For the purposes of subsection (1), personating a person includes pretending to be the person or using the person’s identity information — whether by itself or in combination with identity information pertaining to any person — as if it pertains to the person using it.\n(3) [Punishment] Everyone who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 403; 1994, c. 44, s. 27; 2009, c. 28, s. 10",
+    "last_amended": "2010-01-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 403",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-403.html"
+  },
+  {
+    "id": "C-46-s404",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "404",
+    "marginal_note": "",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Identity Theft and Identity Fraud",
+    "text": "404 [Repealed, 2018, c. 29, s. 46]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 404",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-404.html"
+  },
+  {
+    "id": "C-46-s405",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "405",
+    "marginal_note": "Acknowledging instrument in false name",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Identity Theft and Identity Fraud",
+    "text": "405 Every person who, without lawful authority or excuse, acknowledges, in the name of another person before a court or a judge or other person authorized to receive the acknowledgment, a recognizance, undertaking, release order, confession of judgment, consent to judgment or judgment, deed or other instrument or act is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 405; 2018, c. 29, s. 46; 2019, c. 25, s. 157",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 405",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-405.html"
+  },
+  {
+    "id": "C-46-s406",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "406",
+    "marginal_note": "Forging trademark",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "406 For the purposes of this Part, every one forges a trademark who\n(a) without the consent of the proprietor of the trademark, makes or reproduces in any manner that trademark or a mark so nearly resembling it as to be calculated to deceive; or\n(b) falsifies, in any manner, a genuine trademark.",
+    "history": "R.S., 1985, c. C-46, s. 406; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 406",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-406.html"
+  },
+  {
+    "id": "C-46-s407",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "407",
+    "marginal_note": "Offence",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "407 Every one commits an offence who, with intent to deceive or defraud the public or any person, whether ascertained or not, forges a trademark.",
+    "history": "R.S., 1985, c. C-46, s. 407; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 407",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-407.html"
+  },
+  {
+    "id": "C-46-s408",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "408",
+    "marginal_note": "Passing off",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "408 Every one commits an offence who, with intent to deceive or defraud the public or any person, whether ascertained or not,\n(a) passes off other wares or services as and for those ordered or required; or\n(b) makes use, in association with wares or services, of any description that is false in a material respect regarding\n(i) the kind, quality, quantity or composition,\n(ii) the geographical origin, or\n(iii) the mode of the manufacture, production or performance\nof those wares or services.",
+    "history": "R.S., 1985, c. C-46, s. 408; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 408",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-408.html"
+  },
+  {
+    "id": "C-46-s409",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "409",
+    "marginal_note": "Instruments for forging trademark",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "409\n(1) Every one commits an offence who makes, has in his possession or disposes of a die, block, machine or other instrument designed or intended to be used in forging a trademark.\n(2) [Saving] No person shall be convicted of an offence under this section where he proves that he acted in good faith in the ordinary course of his business or employment.",
+    "history": "R.S., 1985, c. C-46, s. 409; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 409",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-409.html"
+  },
+  {
+    "id": "C-46-s410",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "410",
+    "marginal_note": "Other offences in relation to trademarks",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "410 Every one commits an offence who, with intent to deceive or defraud,\n(a) defaces, conceals or removes a trademark or the name of another person from anything without the consent of that other person; or\n(b) being a manufacturer, dealer, trader or bottler, fills any bottle or siphon that bears the trademark or name of another person, without the consent of that other person, with a beverage, milk, by-product of milk or other liquid commodity for the purpose of sale or traffic.",
+    "history": "R.S., 1985, c. C-46, s. 410; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 410",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-410.html"
+  },
+  {
+    "id": "C-46-s411",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "411",
+    "marginal_note": "Used goods sold without disclosure",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "411 Every one commits an offence who sells, exposes or has in his possession for sale, or advertises for sale, goods that have been used, reconditioned or remade and that bear the trademark or the trade-name of another person, without making full disclosure that the goods have been reconditioned, rebuilt or remade for sale and that they are not then in the condition in which they were originally made or produced.",
+    "history": "R.S., 1985, c. C-46, s. 411; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 411",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-411.html"
+  },
+  {
+    "id": "C-46-s412",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "412",
+    "marginal_note": "Punishment",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "412\n(1) Every one who commits an offence under section 407, 408, 409, 410 or 411 is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.\n(2) [Forfeiture] Anything by means of or in relation to which a person commits an offence under section 407, 408, 409, 410 or 411 is, unless the court otherwise orders, forfeited on the conviction of that person for that offence.",
+    "history": "R.S., c. C-34, s. 370",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 412",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-412.html"
+  },
+  {
+    "id": "C-46-s413",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "413",
+    "marginal_note": "",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "413 [Repealed, 2018, c. 29, s. 47]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 413",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-413.html"
+  },
+  {
+    "id": "C-46-s414",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "414",
+    "marginal_note": "Presumption from port of shipment",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Forgery of Trademarks and Trade Descriptions",
+    "text": "414 Where, in proceedings under this Part, the alleged offence relates to imported goods, evidence that the goods were shipped to Canada from a place outside Canada is, in the absence of any evidence to the contrary, proof that the goods were made or produced in the country from which they were shipped.",
+    "history": "R.S., c. C-34, s. 372",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 414",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-414.html"
+  },
+  {
+    "id": "C-46-s415",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "415",
+    "marginal_note": "Offences in relation to wreck",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Wreck",
+    "text": "415 Every one who\n(a) secretes wreck, defaces or obliterates the marks on wreck or uses any means to disguise or conceal the fact that anything is wreck, or in any manner conceals the character of wreck, from a person who is entitled to inquire into the wreck,\n(b) receives wreck, knowing that it is wreck, from a person other than the owner thereof or a receiver of wreck, and does not within forty-eight hours thereafter inform the receiver of wreck thereof,\n(c) offers wreck for sale or otherwise deals with it, knowing that it is wreck, and not having a lawful authority to sell or deal with it,\n(d) keeps wreck in his possession knowing that it is wreck, without lawful authority to keep it, for any time longer than the time reasonably necessary to deliver it to the receiver of wreck, or\n(e) boards, against the will of the master, a vessel that is wrecked, stranded or in distress unless he is a receiver of wreck or a person acting under orders of a receiver of wreck,\nis guilty of\n(f) an indictable offence and is liable to imprisonment for a term not exceeding two years, or\n(g) an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 373",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 415",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-415.html"
+  },
+  {
+    "id": "C-46-s416",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "416",
+    "marginal_note": "Distinguishing mark on public stores",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Public Stores",
+    "text": "416 The Governor in Council may, by notice to be published in the Canada Gazette, prescribe distinguishing marks that are appropriated for use on public stores to denote the property of Her Majesty therein, whether the stores belong to Her Majesty in right of Canada or to Her Majesty in any other right.",
+    "history": "R.S., c. C-34, s. 374",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 416",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-416.html"
+  },
+  {
+    "id": "C-46-s417",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "417",
+    "marginal_note": "Applying or removing marks without authority",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Public Stores",
+    "text": "417\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who,\n(a) without lawful authority applies a distinguishing mark to anything, or\n(b) with intent to conceal the property of Her Majesty in public stores, removes, destroys or obliterates, in whole or in part, a distinguishing mark.\n(2) [Unlawful transactions in public stores] Every person who, without lawful authority, receives, possesses, keeps, sells or delivers public stores that they know bear a distinguishing mark is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.\n(3) [Definition of distinguishing mark] For the purposes of this section, distinguishing mark means a distinguishing mark that is appropriated for use on public stores pursuant to section 416.",
+    "history": "R.S., 1985, c. C-46, s. 417; 2018, c. 29, s. 48; 2019, c. 25, s. 158",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 417",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-417.html"
+  },
+  {
+    "id": "C-46-s418",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "418",
+    "marginal_note": "Selling defective stores to Her Majesty",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Public Stores",
+    "text": "418\n(1) Every one who knowingly sells or delivers defective stores to Her Majesty or commits fraud in connection with the sale, lease or delivery of stores to Her Majesty or the manufacture of stores for Her Majesty is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(2) [Offences by representatives] Every one who, being a representative of an organization that commits, by fraud, an offence under subsection (1),\n(a) knowingly takes part in the fraud, or\n(b) knows or has reason to suspect that the fraud is being committed or has been or is about to be committed and does not inform the responsible government, or a department thereof, of Her Majesty,\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., 1985, c. C-46, s. 418; 2003, c. 21, s. 6.1",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 418",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-418.html"
+  },
+  {
+    "id": "C-46-s419",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "419",
+    "marginal_note": "Unlawful use of military uniforms or certificates",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Public Stores",
+    "text": "419 Every person is guilty of an offence punishable on summary conviction who, without lawful authority,\n(a) wears a uniform of the Canadian Forces or any other naval, army or air force or a uniform that is so similar to the uniform of any of those forces that it is likely to be mistaken therefor,\n(b) wears a distinctive mark relating to wounds received or service performed in war, or a military medal, ribbon, badge, chevron or any decoration or order that is awarded for war services, or any imitation thereof, or any mark or device or thing that is likely to be mistaken for any such mark, medal, ribbon, badge, chevron, decoration or order,\n(c) has in his possession a certificate of discharge, certificate of release, statement of service or identity card from the Canadian Forces or any other naval, army or air force that has not been issued to and does not belong to him, or\n(d) has in his possession a commission or warrant or a certificate of discharge, certificate of release, statement of service or identity card, issued to an officer or a person in or who has been in the Canadian Forces or any other naval, army or air force, that contains any alteration that is not verified by the initials of the officer who issued it, or by the initials of an officer thereto lawfully authorized.",
+    "history": "R.S., 1985, c. C-46, s. 419; 2018, c. 29, s. 49",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 419",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-419.html"
+  },
+  {
+    "id": "C-46-s420",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "420",
+    "marginal_note": "Military stores",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Public Stores",
+    "text": "420\n(1) Every one who buys, receives or detains from a member of the Canadian Forces or a deserter or an absentee without leave therefrom any military stores that are owned by Her Majesty or for which the member, deserter or absentee without leave is accountable to Her Majesty is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.\n(2) [Exception] No person shall be convicted of an offence under this section where he establishes that he did not know and had no reason to suspect that the military stores in respect of which the offence was committed were owned by Her Majesty or were military stores for which the member, deserter or absentee without leave was accountable to Her Majesty.",
+    "history": "R.S., c. C-34, s. 378",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 420",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-420.html"
+  },
+  {
+    "id": "C-46-s421",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "421",
+    "marginal_note": "Evidence of enlistment",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Public Stores",
+    "text": "421\n(1) In proceedings under sections 417 to 420, evidence that a person was at any time performing duties in the Canadian Forces is, in the absence of any evidence to the contrary, proof that his enrolment in the Canadian Forces prior to that time was regular.\n(2) [Presumption when accused a dealer in stores] An accused who is charged with an offence under subsection 417(2) shall be presumed to have known that the stores in respect of which the offence is alleged to have been committed bore a distinguishing mark within the meaning of that subsection at the time the offence is alleged to have been committed if he was, at that time, in the service or employment of Her Majesty or was a dealer in marine stores or in old metals.",
+    "history": "R.S., c. C-34, s. 379",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 421",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-421.html"
+  },
+  {
+    "id": "C-46-s422",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "422",
+    "marginal_note": "Criminal breach of contract",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "422\n(1) Every one who wilfully breaks a contract, knowing or having reasonable cause to believe that the probable consequences of doing so, whether alone or in combination with others, will be\n(a) to endanger human life,\n(b) to cause serious bodily injury,\n(c) to expose valuable property, real or personal, to destruction or serious injury,\n(d) to deprive the inhabitants of a city or place, or part thereof, wholly or to a great extent, of their supply of light, power, gas or water, or\n(e) to delay or prevent the running of any locomotive engine, tender, freight or passenger train or car, on a railway that is a common carrier,\nis guilty of\n(f) an indictable offence and is liable to imprisonment for a term not exceeding five years, or\n(g) an offence punishable on summary conviction.\n(2) [Saving] No person wilfully breaks a contract within the meaning of subsection (1) by reason only that\n(a) being the employee of an employer, he stops work as a result of the failure of his employer and himself to agree on any matter relating to his employment, or,\n(b) being a member of an organization of employees formed for the purpose of regulating relations between employers and employees, he stops work as a result of the failure of the employer and a bargaining agent acting on behalf of the organization to agree on any matter relating to the employment of members of the organization,\nif, before the stoppage of work occurs, all steps provided by law with respect to the settlement of industrial disputes are taken and any provision for the final settlement of differences, without stoppage of work, contained in or by law deemed to be contained in a collective agreement is complied with and effect given thereto.\n(3) [Consent required] No proceedings shall be instituted under this section without the consent of the Attorney General.",
+    "history": "R.S., c. C-34, s. 380",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 422",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-422.html"
+  },
+  {
+    "id": "C-46-s423",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "423",
+    "marginal_note": "Intimidation",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "423\n(1) Every one is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, wrongfully and without lawful authority, for the purpose of compelling another person to abstain from doing anything that he or she has a lawful right to do, or to do anything that he or she has a lawful right to abstain from doing,\n(a) uses violence or threats of violence to that person or their intimate partner or children, or injures the person’s property;\n(b) intimidates or attempts to intimidate that person or a relative of that person by threats that, in Canada or elsewhere, violence or other injury will be done to or punishment inflicted on him or her or a relative of his or hers, or that the property of any of them will be damaged;\n(c) persistently follows that person;\n(d) hides any tools, clothes or other property owned or used by that person, or deprives him or her of them or hinders him or her in the use of them;\n(e) with one or more other persons, follows that person, in a disorderly manner, on a highway;\n(f) besets or watches the place where that person resides, works, carries on business or happens to be; or\n(g) blocks or obstructs a highway.\n(2) [Exception] A person who attends at or near or approaches a dwelling-house or place, for the purpose only of obtaining or communicating information, does not watch or beset within the meaning of this section.",
+    "history": "R.S., 1985, c. C-46, s. 423; 2000, c. 12, s. 95; 2001, c. 32, s. 10; 2019, c. 25, s. 159",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 423",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-423.html"
+  },
+  {
+    "id": "C-46-s423.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "423.1",
+    "marginal_note": "Intimidation of a justice system participant or a journalist",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "423.1\n(1) No person shall, without lawful authority, engage in any conduct with the intent to provoke a state of fear in\n(a) a group of persons or the general public in order to impede the administration of criminal justice;\n(b) a justice system participant or military justice system participant in order to impede him or her in the performance of his or her duties; or\n(c) a journalist in order to impede him or her in the transmission to the public of information in relation to a criminal organization.\n(2) [Repealed, 2015, c. 13, s. 12]\n(3) [Punishment] Every person who contravenes this section is guilty of an indictable offence and is liable to imprisonment for a term of not more than fourteen years.\n(4) [Definition of military justice system participant] In this section, military justice system participant has the same meaning as in subsection 2(1) of the National Defence Act.",
+    "history": "2001, c. 32, s. 11; 2015, c. 13, s. 12; 2019, c. 15, s. 47",
+    "last_amended": "2022-06-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 423.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-423.1.html"
+  },
+  {
+    "id": "C-46-s423.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "423.2",
+    "marginal_note": "Intimidation — health services",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "423.2\n(1) Every person commits an offence who engages in any conduct with the intent to provoke a state of fear in\n(a) a person in order to impede them from obtaining health services from a health professional;\n(b) a health professional in order to impede them in the performance of their duties; or\n(c) a person, whose functions are to assist a health professional in the performance of the health professional’s duties, in order to impede that person in the performance of those functions.\n(2) [Obstruction or interference with access] Every person commits an offence who, without lawful authority, intentionally obstructs or interferes with another person’s lawful access to a place at which health services are provided by a health professional.\n(3) [Punishment] Every person who commits an offence under subsection (1) or (2) is\n(a) guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) guilty of an offence punishable on summary conviction.\n(4) [Defence] No person is guilty of an offence under subsection (2) by reason only that they attend at or near, or approach, a place referred to in that subsection for the purpose only of obtaining or communicating information.\n(5) [Definition of health professional] In this section, health professional means a person who is entitled under the laws of a province to provide health services.",
+    "history": "2021, c. 27, s. 2",
+    "last_amended": "2022-01-16",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 423.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-423.2.html"
+  },
+  {
+    "id": "C-46-s424",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "424",
+    "marginal_note": "Threat against internationally protected person",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "424 Every person who threatens to commit an offence under section 235, 236, 266, 267, 268, 269, 269.1, 271, 272, 273, 279 or 279.1 against an internationally protected person or who threatens to commit an offence under section 431 is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 424; R.S., 1985, c. 27 (1st Supp.), s. 55; 2001, c. 41, s. 11; 2019, c. 25, s. 160",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 424",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-424.html"
+  },
+  {
+    "id": "C-46-s424.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "424.1",
+    "marginal_note": "Threat against United Nations or associated personnel",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "424.1 Every person who, with intent to compel any person, group of persons, state or any international or intergovernmental organization to do or refrain from doing any act, threatens to commit an offence under section 235, 236, 266, 267, 268, 269, 269.1, 271, 272, 273, 279 or 279.1 against a member of United Nations personnel or associated personnel or threatens to commit an offence under section 431.1 is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2001, c. 41, s. 11; 2019, c. 25, s. 160",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 424.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-424.1.html"
+  },
+  {
+    "id": "C-46-s425",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "425",
+    "marginal_note": "Offences by employers",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "425 Every one who, being an employer or the agent of an employer, wrongfully and without lawful authority\n(a) refuses to employ or dismisses from his employment any person for the reason only that the person is a member of a lawful trade union or of a lawful association or combination of workmen or employees formed for the purpose of advancing, in a lawful manner, their interests and organized for their protection in the regulation of wages and conditions of work,\n(b) seeks by intimidation, threat of loss of position or employment, or by causing actual loss of position or employment, or by threatening or imposing any pecuniary penalty, to compel workmen or employees to abstain from belonging to any trade union, association or combination to which they have a lawful right to belong, or\n(c) conspires, combines, agrees or arranges with any other employer or his agent to do anything mentioned in paragraph (a) or (b),\nis guilty of an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 382",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 425",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-425.html"
+  },
+  {
+    "id": "C-46-s425.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "425.1",
+    "marginal_note": "Threats and retaliation against employees",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Breach of Contract, Intimidation and Discrimination Against Trade Unionists",
+    "text": "425.1\n(1) No employer or person acting on behalf of an employer or in a position of authority in respect of an employee of the employer shall take a disciplinary measure against, demote, terminate or otherwise adversely affect the employment of such an employee, or threaten to do so,\n(a) with the intent to compel the employee to abstain from providing information to a person whose duties include the enforcement of federal or provincial law, respecting an offence that the employee believes has been or is being committed contrary to this or any other federal or provincial Act or regulation by the employer or an officer or employee of the employer or, if the employer is a corporation, by one or more of its directors; or\n(b) with the intent to retaliate against the employee because the employee has provided information referred to in paragraph (a) to a person whose duties include the enforcement of federal or provincial law.\n(2) [Punishment] Any one who contravenes subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "2004, c. 3, s. 6",
+    "last_amended": "2004-09-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 425.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-425.1.html"
+  },
+  {
+    "id": "C-46-s426",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "426",
+    "marginal_note": "Secret commissions",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Secret Commissions",
+    "text": "426\n(1) Every one commits an offence who\n(a) directly or indirectly, corruptly gives, offers or agrees to give or offer to an agent or to anyone for the benefit of the agent — or, being an agent, directly or indirectly, corruptly demands, accepts or offers or agrees to accept from any person, for themselves or another person — any reward, advantage or benefit of any kind as consideration for doing or not doing, or for having done or not done, any act relating to the affairs or business of the agent’s principal, or for showing or not showing favour or disfavour to any person with relation to the affairs or business of the agent’s principal; or\n(b) with intent to deceive a principal, gives to an agent of that principal, or, being an agent, uses with intent to deceive his principal, a receipt, an account or other writing\n(i) in which the principal has an interest,\n(ii) that contains any statement that is false or erroneous or defective in any material particular, and\n(iii) that is intended to mislead the principal.\n(2) [Privity to offence] Every one commits an offence who is knowingly privy to the commission of an offence under subsection (1).\n(3) [Punishment] A person who commits an offence under this section is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(4) [Definition of agent and principal] In this section, agent includes an employee, and principal includes an employer.",
+    "history": "R.S., 1985, c. C-46, s. 426; R.S., 1985, c. 27 (1st Supp.), s. 56; 2007, c. 13, s. 7; 2019, c. 25, s. 161",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 426",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-426.html"
+  },
+  {
+    "id": "C-46-s427",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "427",
+    "marginal_note": "",
+    "part": "PART X - Fraudulent Transactions Relating to Contracts and Trade",
+    "division": "",
+    "heading": "Secret Commissions",
+    "text": "427 [Repealed, 2018, c. 29, s. 50]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 427",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-427.html"
+  },
+  {
+    "id": "C-46-s428",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "428",
+    "marginal_note": "Definition of property",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "428 In this Part, property means real or personal corporeal property.",
+    "history": "R.S., c. C-34, s. 385",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 428",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-428.html"
+  },
+  {
+    "id": "C-46-s429",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "429",
+    "marginal_note": "Wilfully causing event to occur",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "429\n(1) Every one who causes the occurrence of an event by doing an act or by omitting to do an act that it is his duty to do, knowing that the act or omission will probably cause the occurrence of the event and being reckless whether the event occurs or not, shall be deemed, for the purposes of this Part, wilfully to have caused the occurrence of the event.\n(2) [Colour of right] A person shall not be convicted of an offence under sections 430 to 446 if they act with legal justification or excuse or colour of right.\n(3) [Interest] Where it is an offence to destroy or to damage anything,\n(a) the fact that a person has a partial interest in what is destroyed or damaged does not prevent him from being guilty of the offence if he caused the destruction or damage; and\n(b) the fact that a person has a total interest in what is destroyed or damaged does not prevent him from being guilty of the offence if he caused the destruction or damage with intent to defraud.",
+    "history": "R.S., 1985, c. C-46, s. 429; 2018, c. 29, s. 51",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 429",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-429.html"
+  },
+  {
+    "id": "C-46-s430",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "430",
+    "marginal_note": "Mischief",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Mischief",
+    "text": "430\n(1) Every one commits mischief who wilfully\n(a) destroys or damages property;\n(b) renders property dangerous, useless, inoperative or ineffective;\n(c) obstructs, interrupts or interferes with the lawful use, enjoyment or operation of property; or\n(d) obstructs, interrupts or interferes with any person in the lawful use, enjoyment or operation of property.\n(1.1) [Mischief in relation to computer data] Everyone commits mischief who wilfully\n(a) destroys or alters computer data;\n(b) renders computer data meaningless, useless or ineffective;\n(c) obstructs, interrupts or interferes with the lawful use of computer data; or\n(d) obstructs, interrupts or interferes with a person in the lawful use of computer data or denies access to computer data to a person who is entitled to access to it.\n(2) [Punishment] Every one who commits mischief that causes actual danger to life is guilty of an indictable offence and liable to imprisonment for life.\n(3) [Punishment] Every one who commits mischief in relation to property that is a testamentary instrument or the value of which exceeds five thousand dollars\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4) [Idem] Every one who commits mischief in relation to property, other than property described in subsection (3),\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4.1) [Mischief relating to religious property, educational institutions, etc.] Everyone who commits mischief in relation to property described in any of paragraphs (4.101)(a) to (d), if the commission of the mischief is motivated by bias, prejudice or hate based on colour, race, religion, national or ethnic origin, age, sex, sexual orientation, gender identity or expression or mental or physical disability,\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(4.101) [Definition of property] For the purposes of subsection (4.1), property means\n(a) a building or structure, or part of a building or structure, that is primarily used for religious worship — including a church, mosque, synagogue or temple —, an object associated with religious worship located in or on the grounds of such a building or structure, or a cemetery;\n(b) a building or structure, or part of a building or structure, that is primarily used by an identifiable group as defined in subsection 318(4) as an educational institution — including a school, daycare centre, college or university —, or an object associated with that institution located in or on the grounds of such a building or structure;\n(c) a building or structure, or part of a building or structure, that is primarily used by an identifiable group as defined in subsection 318(4) for administrative, social, cultural or sports activities or events — including a town hall, community centre, playground or arena —, or an object associated with such an activity or event located in or on the grounds of such a building or structure; or\n(d) a building or structure, or part of a building or structure, that is primarily used by an identifiable group as defined in subsection 318(4) as a residence for seniors or an object associated with that residence located in or on the grounds of such a building or structure.\n(4.11) [Mischief relating to war memorials] Everyone who commits mischief in relation to property that is a building, structure or part thereof that primarily serves as a monument to honour persons who were killed or died as a consequence of a war, including a war memorial or cenotaph, or an object associated with honouring or remembering those persons that is located in or on the grounds of such a building or structure, or a cemetery is guilty of an indictable offence or an offence punishable on summary conviction and is liable,\n(a) whether the offence is prosecuted by indictment or punishable on summary conviction, to the following minimum punishment, namely,\n(i) for a first offence, to a fine of not less than $1,000,\n(ii) for a second offence, to imprisonment for not less than 14 days, and\n(iii) for each subsequent offence, to imprisonment for not less than 30 days;\n(b) if the offence is prosecuted by indictment, to imprisonment for a term not exceeding 10 years; and\n(c) if the offence is punishable on summary conviction, to imprisonment for a term of not more than two years less a day.\n(4.2) [Mischief in relation to cultural property] Every one who commits mischief in relation to cultural property as defined in Article 1 of the Convention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on May 14, 1954, as set out in the schedule to the Cultural Property Export and Import Act,\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(5) [Mischief in relation to computer data] Everyone who commits mischief in relation to computer data\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(5.1) [Offence] Everyone who wilfully does an act or wilfully omits to do an act that it is their duty to do, if that act or omission is likely to constitute mischief causing actual danger to life, or to constitute mischief in relation to property or computer data,\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(6) [Saving] No person commits mischief within the meaning of this section by reason only that\n(a) he stops work as a result of the failure of his employer and himself to agree on any matter relating to his employment;\n(b) he stops work as a result of the failure of his employer and a bargaining agent acting on his behalf to agree on any matter relating to his employment; or\n(c) he stops work as a result of his taking part in a combination of workmen or employees for their own reasonable protection as workmen or employees.\n(7) [Idem] No person commits mischief within the meaning of this section by reason only that he attends at or near or approaches a dwelling-house or place for the purpose only of obtaining or communicating information.\n(8) [Definition of computer data] In this section, computer data has the same meaning as in subsection 342.1(2).",
+    "history": "R.S., 1985, c. C-46, s. 430; R.S., 1985, c. 27 (1st Supp.), s. 57; 1994, c. 44, s. 28; 2001, c. 41, s. 12; 2005, c. 40, s. 3; 2014, c. 9, s. 1, c. 31, s. 19; 2017, c. 23, ss. 1, 2; 2019, c. 25, s. 162",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 430",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-430.html"
+  },
+  {
+    "id": "C-46-s431",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "431",
+    "marginal_note": "Attack on premises, residence or transport of internationally protected person",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Mischief",
+    "text": "431 Every one who commits a violent attack on the official premises, private accommodation or means of transport of an internationally protected person that is likely to endanger the life or liberty of such a person is guilty of an indictable offence and liable to imprisonment for a term of not more than fourteen years.",
+    "history": "R.S., 1985, c. C-46, s. 431; R.S., 1985, c. 27 (1st Supp.), s. 58; 2001, c. 41, s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 431",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-431.html"
+  },
+  {
+    "id": "C-46-s431.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "431.1",
+    "marginal_note": "Attack on premises, accommodation or transport of United Nations or associated personnel",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Mischief",
+    "text": "431.1 Every one who commits a violent attack on the official premises, private accommodation or means of transport of a member of United Nations personnel or associated personnel that is likely to endanger the life or liberty of such a person is guilty of an indictable offence and liable to imprisonment for a term of not more than fourteen years.",
+    "history": "2001, c. 41, s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 431.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-431.1.html"
+  },
+  {
+    "id": "C-46-s431.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "431.2",
+    "marginal_note": "Definitions",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Mischief",
+    "text": "431.2\n(1) The following definitions apply in this section.\nexplosive or other lethal device means\n(a) an explosive or incendiary weapon or device that is designed to cause, or is capable of causing, death, serious bodily injury or substantial material damage; or\n(b) a weapon or device that is designed to cause, or is capable of causing, death, serious bodily injury or substantial material damage through the release, dissemination or impact of toxic chemicals, biological agents or toxins or similar substances, or radiation or radioactive material. (engin explosif ou autre engin meurtrier)\ninfrastructure facility means a publicly or privately owned facility that provides or distributes services for the benefit of the public, including services relating to water, sewage, energy, fuel and communications. (infrastructure)\nmilitary forces of a state means the armed forces that a state organizes, trains and equips in accordance with the law of the state for the primary purpose of national defence or national security, and every person acting in support of those armed forces who is under their formal command, control and responsibility. (forces armées d’un État)\nplace of public use means those parts of land, a building, street, waterway or other location that are accessible or open to members of the public, whether on a continuous, periodic or occasional basis, and includes any commercial, business, cultural, historical, educational, religious, governmental, entertainment, recreational or other place that is accessible or open to the public on such a basis. (lieu public)\npublic transportation system means a publicly or privately owned facility, conveyance or other thing that is used in connection with publicly available services for the transportation of persons or cargo. (système de transport public)\n(2) [Explosive or other lethal device] Every one who delivers, places, discharges or detonates an explosive or other lethal device to, into, in or against a place of public use, a government or public facility, a public transportation system or an infrastructure facility, either with intent to cause death or serious bodily injury or with intent to cause extensive destruction of such a place, system or facility that results in or is likely to result in major economic loss, is guilty of an indictable offence and liable to imprisonment for life.\n(3) [Armed forces] For greater certainty, subsection (2) does not apply to an act or omission that is committed during an armed conflict and that, at the time and in the place of its commission, is in accordance with customary international law or conventional international law applicable to the conflict, or to activities undertaken by military forces of a state in the exercise of their official duties, to the extent that those activities are governed by other rules of international law.",
+    "history": "2001, c. 41, s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 431.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-431.2.html"
+  },
+  {
+    "id": "C-46-s432",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "432",
+    "marginal_note": "Unauthorized recording of a movie",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Mischief",
+    "text": "432\n(1) A person who, without the consent of the theatre manager, records in a movie theatre a performance of a cinematographic work within the meaning of section 2 of the Copyright Act or its soundtrack\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) is guilty of an offence punishable on summary conviction.\n(2) [Unauthorized recording for purpose of sale, etc.] A person who, without the consent of the theatre manager, records in a movie theatre a performance of a cinematographic work within the meaning of section 2 of the Copyright Act or its soundtrack for the purpose of the sale, rental or other commercial distribution of a copy of the cinematographic work\n(a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) is guilty of an offence punishable on summary conviction.\n(3) [Forfeiture] In addition to any punishment that is imposed on a person who is convicted of an offence under this section, the court may order that anything that is used in the commission of the offence be forfeited to Her Majesty in right of the province in which the proceedings are taken. Anything that is forfeited may be disposed of as the Attorney General directs.\n(4) [Forfeiture — limitation] No order may be made under subsection (3) in respect of anything that is the property of a person who is not a party to the offence.",
+    "history": "R.S., 1985, c. C-46, s. 432; R.S., 1985, c. 27 (1st Supp.), s. 58; 2007, c. 28, s. 1",
+    "last_amended": "2007-06-22",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 432",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-432.html"
+  },
+  {
+    "id": "C-46-s433",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "433",
+    "marginal_note": "Arson — disregard for human life",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Arson and Other Fires",
+    "text": "433 Every person who intentionally or recklessly causes damage by fire or explosion to property, whether or not that person owns the property, is guilty of an indictable offence and liable to imprisonment for life where\n(a) the person knows that or is reckless with respect to whether the property is inhabited or occupied; or\n(b) the fire or explosion causes bodily harm to another person.",
+    "history": "R.S., 1985, c. C-46, s. 433; 1990, c. 15, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 433",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-433.html"
+  },
+  {
+    "id": "C-46-s434",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "434",
+    "marginal_note": "Arson — damage to property",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Arson and Other Fires",
+    "text": "434 Every person who intentionally or recklessly causes damage by fire or explosion to property that is not wholly owned by that person is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., 1985, c. C-46, s. 434; 1990, c. 15, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 434",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-434.html"
+  },
+  {
+    "id": "C-46-s434.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "434.1",
+    "marginal_note": "Arson — own property",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Arson and Other Fires",
+    "text": "434.1 Every person who intentionally or recklessly causes damage by fire or explosion to property that is owned, in whole or in part, by that person is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years, where the fire or explosion seriously threatens the health, safety or property of another person.",
+    "history": "1990, c. 15, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 434.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-434.1.html"
+  },
+  {
+    "id": "C-46-s435",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "435",
+    "marginal_note": "Arson for fraudulent purpose",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Arson and Other Fires",
+    "text": "435\n(1) Every person who, with intent to defraud any other person, causes damage by fire or explosion to property, whether or not that person owns, in whole or in part, the property, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(2) [Holder or beneficiary of fire insurance policy] Where a person is charged with an offence under subsection (1), the fact that the person was the holder of or was named as a beneficiary under a policy of fire insurance relating to the property in respect of which the offence is alleged to have been committed is a fact from which intent to defraud may be inferred by the court.",
+    "history": "R.S., 1985, c. C-46, s. 435; 1990, c. 15, s. 1; 2019, c. 25, s. 163",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 435",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-435.html"
+  },
+  {
+    "id": "C-46-s436",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "436",
+    "marginal_note": "Arson by negligence",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Arson and Other Fires",
+    "text": "436\n(1) Every person who owns, in whole or in part, or controls property and who, as a result of a marked departure from the standard of care that a reasonably prudent person would use to prevent or control the spread of fires or to prevent explosions, is a cause of a fire or explosion in that property that causes bodily harm to another person or damage to property is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Non-compliance with prevention laws] Where a person is charged with an offence under subsection (1), the fact that the person has failed to comply with any law respecting the prevention or control of fires or explosions in the property is a fact from which a marked departure from the standard of care referred to in that subsection may be inferred by the court.",
+    "history": "R.S., 1985, c. C-46, s. 436; 1990, c. 15, s. 1; 2019, c. 25, s. 164",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 436",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-436.html"
+  },
+  {
+    "id": "C-46-s436.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "436.1",
+    "marginal_note": "Possession of incendiary material",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Arson and Other Fires",
+    "text": "436.1 Every person who possesses any incendiary material, incendiary device or explosive substance for the purpose of committing an offence under any of sections 433 to 436 is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "1990, c. 15, s. 1; 2019, c. 25, s. 165",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 436.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-436.1.html"
+  },
+  {
+    "id": "C-46-s437",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "437",
+    "marginal_note": "False alarm of fire",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "437 Every one who wilfully, without reasonable cause, by outcry, ringing bells, using a fire alarm, telephone or telegraph, or in any other manner, makes or circulates or causes to be made or circulated an alarm of fire is guilty of\n(a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 393; 1972, c. 13, s. 31",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 437",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-437.html"
+  },
+  {
+    "id": "C-46-s438",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "438",
+    "marginal_note": "Interfering with saving of wrecked vessel",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "438\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who intentionally prevents or impedes, or who intentionally endeavours to prevent or impede,\n(a) the saving of a vessel that is wrecked, stranded, abandoned or in distress, or\n(b) a person who attempts to save a vessel that is wrecked, stranded, abandoned or in distress.\n(2) [Interfering with saving of wreck] Every one who wilfully prevents or impedes or wilfully endeavours to prevent or impede the saving of wreck is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 438; 2019, c. 25, s. 166",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 438",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-438.html"
+  },
+  {
+    "id": "C-46-s439",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "439",
+    "marginal_note": "Interfering with marine signal, etc.",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "439\n(1) Every one who makes fast a vessel or boat to a signal, buoy or other sea-mark that is used for purposes of navigation is guilty of an offence punishable on summary conviction.\n(2) [Idem] Every person who intentionally alters, removes or conceals a signal, buoy or other sea-mark that is used for purposes of navigation is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 439; 2019, c. 25, s. 167",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 439",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-439.html"
+  },
+  {
+    "id": "C-46-s440",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "440",
+    "marginal_note": "Removing natural bar without permission",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "440 Every person who knowingly and without the written permission of the Minister of Transport removes any stone, wood, earth or other material that forms a natural bar necessary to the existence of a public harbour, or that forms a natural protection to such a bar, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 440; 2019, c. 25, s. 168",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 440",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-440.html"
+  },
+  {
+    "id": "C-46-s441",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "441",
+    "marginal_note": "Occupant injuring building",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "441 Every person who, intentionally and to the prejudice of a mortgagee, a hypothecary creditor or an owner, pulls down, demolishes or removes all or any part of a dwelling-house or other building of which they are in possession or occupation, or severs from the freehold any fixture fixed to it or from the immovable property any movable property permanently attached or joined to the immovable property, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 441; 2019, c. 25, s. 168",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 441",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-441.html"
+  },
+  {
+    "id": "C-46-s442",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "442",
+    "marginal_note": "Interfering with boundary lines",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "442 Every one who wilfully pulls down, defaces, alters or removes anything planted or set up as the boundary line or part of the boundary line of land is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 398",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 442",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-442.html"
+  },
+  {
+    "id": "C-46-s443",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "443",
+    "marginal_note": "Interfering with international boundary marks, etc.",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Other Interference with Property",
+    "text": "443\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who intentionally pulls down, defaces, alters or removes\n(a) a boundary mark lawfully placed to mark any international, provincial, county or municipal boundary, or\n(b) a boundary mark lawfully placed by a land surveyor to mark any limit, boundary or angle of a concession, range, lot or parcel of land.\n(2) [Saving provision] A land surveyor does not commit an offence under subsection (1) where, in his operations as a land surveyor,\n(a) he takes up, when necessary, a boundary mark mentioned in paragraph (1)(b) and carefully replaces it as it was before he took it up; or\n(b) he takes up a boundary mark mentioned in paragraph (1)(b) in the course of surveying for a highway or other work that, when completed, will make it impossible or impracticable for that boundary mark to occupy its original position, and he establishes a permanent record of the original position sufficient to permit that position to be ascertained.",
+    "history": "R.S., 1985, c. C-46, s. 443; 2019, c. 25, s. 169",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 443",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-443.html"
+  },
+  {
+    "id": "C-46-s444",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "444",
+    "marginal_note": "",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Animals",
+    "text": "444 [Repealed, 2018, c. 29, s. 52]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 444",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-444.html"
+  },
+  {
+    "id": "C-46-s445",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "445",
+    "marginal_note": "Injuring or endangering other animals",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Animals",
+    "text": "445\n(1) Every one commits an offence who, wilfully and without lawful excuse,\n(a) kills, maims, wounds, poisons or injures dogs, birds or animals that are kept for a lawful purpose; or\n(b) places poison in such a position that it may easily be consumed by dogs, birds or animals that are kept for a lawful purpose.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $10,000 or to imprisonment for a term of not more than two years less a day, or to both.",
+    "history": "R.S., 1985, c. C-46, s. 445; 2008, c. 12, s. 1; 2018, c. 29, s. 53; 2019, c. 25, s. 170",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 445",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-445.html"
+  },
+  {
+    "id": "C-46-s445.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "445.01",
+    "marginal_note": "Killing or injuring certain animals",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Animals",
+    "text": "445.01\n(1) Every one commits an offence who, wilfully and without lawful excuse, kills, maims, wounds, poisons or injures a law enforcement animal while it is aiding a law enforcement officer in carrying out that officer’s duties, a military animal while it is aiding a member of the Canadian Forces in carrying out that member’s duties or a service animal.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years and, if a law enforcement animal is killed in the commission of the offence, to a minimum punishment of imprisonment for a term of six months; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $10,000 or to imprisonment for a term of not more than two years less a day, or to both.\n(3) [Sentences to be served consecutively] A sentence imposed on a person for an offence under subsection (1) committed against a law enforcement animal shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events.\n(4) [Definitions] The following definitions apply in this section.\nlaw enforcement animal means a dog or horse that is trained to aid a law enforcement officer in carrying out that officer’s duties. (animal d’assistance policière)\nlaw enforcement officer means a police officer, a police constable or any person referred to in paragraph (b), (c.1), (d), (d.1), (e) or (g) of the definition peace officer in section 2. (agent de contrôle d’application de la loi)\nmilitary animal means an animal that is trained to aid a member of the Canadian Forces in carrying out that member’s duties. (animal d’assistance militaire)\nservice animal means an animal that is required by a person with a disability for assistance and is certified, in writing, as having been trained by a professional service animal institution to assist a person with a disability. (animal d’assistance)",
+    "history": "2015, c. 34, s. 3; 2019, c. 25, s. 171",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 445.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-445.01.html"
+  },
+  {
+    "id": "C-46-s445.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "445.1",
+    "marginal_note": "Causing unnecessary suffering",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Cruelty to Animals",
+    "text": "445.1\n(1) Every one commits an offence who\n(a) wilfully causes or, being the owner, wilfully permits to be caused unnecessary pain, suffering or injury to an animal or a bird;\n(b) in any manner encourages, aids, promotes, arranges, assists at, receives money for or takes part in\n(i) the fighting or baiting of animals or birds, or\n(ii) the training, transporting or breeding of animals or birds for the purposes of subparagraph (i);\n(c) wilfully, without reasonable excuse, administers a poisonous or an injurious drug or substance to a domestic animal or bird or an animal or a bird wild by nature that is kept in captivity or, being the owner of such an animal or a bird, wilfully permits a poisonous or an injurious drug or substance to be administered to it;\n(d) promotes, arranges, conducts, assists in, receives money for or takes part in any meeting, competition, exhibition, pastime, practice, display or event at or in the course of which captive birds are liberated by hand, trap, contrivance or any other means for the purpose of being shot when they are liberated; or\n(e) being the owner, occupier or person in charge of any premises, permits the premises or any part thereof to be used for a purpose mentioned in paragraph (d).\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $10,000 or to imprisonment for a term of not more than two years less a day, or to both.\n(3) [Failure to exercise reasonable care as evidence] For the purposes of proceedings under paragraph (1)(a), evidence that a person failed to exercise reasonable care or supervision of an animal or a bird thereby causing it pain, suffering or injury is, in the absence of any evidence to the contrary, proof that the pain, suffering or injury was caused or was permitted to be caused wilfully, as the case may be.\n(4) [Presence at baiting as evidence] For the purpose of proceedings under paragraph (1)(b), evidence that an accused was present at the fighting or baiting of animals or birds is, in the absence of any evidence to the contrary, proof that he or she encouraged, aided or assisted at the fighting or baiting.",
+    "history": "2008, c. 12, s. 1; 2019, c. 17, s. 2; 2019, c. 25, s. 172",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 445.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-445.1.html"
+  },
+  {
+    "id": "C-46-s445.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "445.2",
+    "marginal_note": "Definition of cetacean",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Cruelty to Animals",
+    "text": "445.2\n(1) In this section, cetacean includes any member of the cetacean order, including a whale, dolphin or porpoise.\n(2) [Offence] Subject to subsections (2.1) to (3.1), every person commits an offence who\n(a) owns, has the custody of or controls a cetacean that is kept in captivity;\n(b) breeds or impregnates a cetacean; or\n(c) possesses or seeks to obtain reproductive materials of cetaceans, including sperm or an embryo.\n(2.1) [Exception — gestation] If a cetacean is gestating on the day on which this subsection comes into force, paragraphs (2)(b) and (c) do not apply in respect of that cetacean for the period in which it gestates that includes the day on which this subsection comes into force.\n(2.2) [Exception — offspring] Paragraph (2)(a) does not apply to the offspring of a cetacean if that offspring was born immediately after a gestational period that included the day on which this subsection came into force.\n(3) [Exception] Paragraph (2)(a) does not apply to a person who\n(a) owns, has the custody of or controls a cetacean that is kept in captivity at the coming into force of this section and remains continuously in captivity thereafter;\n(b) has the custody of or controls a cetacean that is kept in captivity for the purpose of providing it with assistance or care or to rehabilitate it following an injury or another state of distress; or\n(c) is authorized to keep a cetacean in captivity in the best interests of the cetacean’s welfare pursuant to a licence issued by the Lieutenant Governor in Council of a province or by such other person or authority in the province as may be specified by the Lieutenant Governor in Council.\n(3.1) [Exception] Subsection (2) does not apply to a person who is conducting scientific research pursuant to a licence issued by the Lieutenant Governor in Council of a province or by such other person or authority in the province as may be specified by the Lieutenant Governor in Council.\n(4) [Exception — authorization] Every person commits an offence who promotes, arranges, conducts, assists in, receives money for or takes part in any meeting, competition, exhibition, pastime, practice, display or event at or in the course of which captive cetaceans are used, in Canada, for performance for entertainment purposes, unless the performance is authorized under a licence issued by the Lieutenant Governor in Council of a province or by an authority in the province as may be specified by the Lieutenant Governor in Council.\n(5) [Punishment] Every one who commits an offence under subsection (2) or (4) is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $200,000.",
+    "history": "2019, c. 11, s. 2; 2019, c. 14, s. 58.3",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 445.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-445.2.html"
+  },
+  {
+    "id": "C-46-s446",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "446",
+    "marginal_note": "Causing damage or injury",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Cruelty to Animals",
+    "text": "446\n(1) Every one commits an offence who\n(a) by wilful neglect causes damage or injury to animals or birds while they are being driven or conveyed; or\n(b) being the owner or the person having the custody or control of a domestic animal or a bird or an animal or a bird wild by nature that is in captivity, abandons it in distress or wilfully neglects or fails to provide suitable and adequate food, water, shelter and care for it.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(3) [Failure to exercise reasonable care as evidence] For the purposes of proceedings under paragraph (1)(a), evidence that a person failed to exercise reasonable care or supervision of an animal or a bird thereby causing it damage or injury is, in the absence of any evidence to the contrary, proof that the damage or injury was caused by wilful neglect.",
+    "history": "R.S., 1985, c. C-46, s. 446; 2008, c. 12, s. 1; 2019, c. 25, s. 173",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 446",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-446.html"
+  },
+  {
+    "id": "C-46-s447",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "447",
+    "marginal_note": "Arena for animal fighting",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Cruelty to Animals",
+    "text": "447\n(1) Everyone commits an offence who builds, makes, maintains or keeps an arena for animal fighting on premises that he or she owns or occupies, or allows such an arena to be built, made, maintained or kept on such premises.\n(2) [Punishment] Every one who commits an offence under subsection (1) is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction and liable to a fine of not more than $10,000 or to imprisonment for a term of not more than two years less a day, or to both.\n(3) [Repealed, 2019, c. 17, s. 3]",
+    "history": "R.S., 1985, c. C-46, s. 447; 2008, c. 12, s. 1; 2019, c. 17, s. 3; 2019, c. 25, s. 174",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 447",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-447.html"
+  },
+  {
+    "id": "C-46-s447.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "447.1",
+    "marginal_note": "Order of prohibition or restitution",
+    "part": "PART XI - Wilful and Forbidden Acts in Respect of Certain Property",
+    "division": "",
+    "heading": "Cruelty to Animals",
+    "text": "447.1\n(1) The court may, in addition to any other sentence that it may impose under subsection 445(2), 445.1(2), 446(2) or 447(2),\n(a) make an order prohibiting the accused from owning, having the custody or control of or residing in the same premises as an animal or a bird during any period that the court considers appropriate but, in the case of a second or subsequent offence, for a minimum of five years; and\n(b) on application of the Attorney General or on its own motion, order that the accused pay to a person or an organization that has taken care of an animal or a bird as a result of the commission of the offence the reasonable costs that the person or organization incurred in respect of the animal or bird, if the costs are readily ascertainable.\n(2) [Breach of order] Every one who contravenes an order made under paragraph (1)(a) is guilty of an offence punishable on summary conviction.\n(3) [Application] Sections 740 to 741.2 apply, with any modifications that the circumstances require, to orders made under paragraph (1)(b).",
+    "history": "2008, c. 12, s. 1; 2018, c. 29, s. 54",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 447.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-447.1.html"
+  },
+  {
+    "id": "C-46-s448",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "448",
+    "marginal_note": "Definitions",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "448 In this Part,\ncounterfeit money includes\n(a) a false coin or false paper money that resembles or is apparently intended to resemble or pass for a current coin or current paper money,\n(b) a forged bank-note or forged blank bank-note, whether complete or incomplete,\n(c) a genuine coin or genuine paper money that is prepared or altered to resemble or pass for a current coin or current paper money of a higher denomination,\n(d) a current coin from which the milling is removed by filing or cutting the edges and on which new milling is made to restore its appearance,\n(e) a coin cased with gold, silver or nickel, as the case may be, that is intended to resemble or pass for a current gold, silver or nickel coin, and\n(f) a coin or a piece of metal or mixed metals that is washed or coloured by any means with a wash or material capable of producing the appearance of gold, silver or nickel and that is intended to resemble or pass for a current gold, silver or nickel coin; (monnaie contrefaite)\ncounterfeit token of value means a counterfeit excise stamp, postage stamp or other evidence of value, by whatever technical, trivial or deceptive designation it may be described, and includes genuine coin or paper money that has no value as money; (symbole de valeur contrefait)\ncurrent means lawfully current in Canada or elsewhere by virtue of a law, proclamation or regulation in force in Canada or elsewhere as the case may be; (courant)\nutter includes sell, pay, tender and put off. (mettre en circulation)",
+    "history": "R.S., c. C-34, s. 406",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 448",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-448.html"
+  },
+  {
+    "id": "C-46-s449",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "449",
+    "marginal_note": "Making",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Making",
+    "text": "449 Every one who makes or begins to make counterfeit money is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 407",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 449",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-449.html"
+  },
+  {
+    "id": "C-46-s450",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "450",
+    "marginal_note": "Possession, etc., of counterfeit money",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Possession",
+    "text": "450 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years who, without lawful justification or excuse,\n(a) buys, receives or offers to buy or receive counterfeit money;\n(b) has in their custody or possession counterfeit money; or\n(c) introduces counterfeit money into Canada.",
+    "history": "R.S., 1985, c. C-46, s. 450; 2018, c. 29, s. 55",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 450",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-450.html"
+  },
+  {
+    "id": "C-46-s451",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "451",
+    "marginal_note": "Having clippings, etc.",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Possession",
+    "text": "451 Every person who, without lawful justification or excuse, has in their custody or possession gold or silver filings, clippings or bullion or gold or silver in dust, solution or otherwise, produced or obtained by impairing, diminishing or lightening a current gold or silver coin, knowing that it has been so produced or obtained, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 451; 2018, c. 29, s. 56; 2019, c. 25, s. 175",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 451",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-451.html"
+  },
+  {
+    "id": "C-46-s452",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "452",
+    "marginal_note": "Uttering, etc., counterfeit money",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Uttering",
+    "text": "452 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years who, without lawful justification or excuse,\n(a) utters or offers to utter counterfeit money or uses counterfeit money as if it were genuine, or\n(b) exports, sends or takes counterfeit money out of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 452; 2018, c. 29, s. 57",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 452",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-452.html"
+  },
+  {
+    "id": "C-46-s453",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "453",
+    "marginal_note": "Uttering coin",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Uttering",
+    "text": "453 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who, with intent to defraud, knowingly utters\n(a) a coin that is not current, or\n(b) a piece of metal or mixed metals that resembles in size, figure or colour a current coin for which it is uttered.",
+    "history": "R.S., 1985, c. C-46, s. 453; 2019, c. 25, s. 176",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 453",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-453.html"
+  },
+  {
+    "id": "C-46-s454",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "454",
+    "marginal_note": "Slugs and tokens",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Uttering",
+    "text": "454 Every person is guilty of an offence punishable on summary conviction who, without lawful excuse, manufactures, produces, sells or has in their possession anything that is intended to be fraudulently used in substitution for a coin or token of value that any coin or token-operated device is designed to receive.",
+    "history": "R.S., 1985, c. C-46, s. 454; 2018, c. 29, s. 58",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 454",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-454.html"
+  },
+  {
+    "id": "C-46-s455",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "455",
+    "marginal_note": "Clipping and uttering clipped coin",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Defacing or Impairing",
+    "text": "455 Every one who\n(a) impairs, diminishes or lightens a current gold or silver coin with intent that it should pass for a current gold or silver coin, or\n(b) utters a coin knowing that it has been impaired, diminished or lightened contrary to paragraph (a),\nis guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.",
+    "history": "R.S., c. C-34, s. 413",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 455",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-455.html"
+  },
+  {
+    "id": "C-46-s456",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "456",
+    "marginal_note": "Defacing current coins",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Defacing or Impairing",
+    "text": "456 Every one who\n(a) defaces a current coin, or\n(b) utters a current coin that has been defaced,\nis guilty of an offence punishable on summary conviction.",
+    "history": "R.S., c. C-34, s. 414",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 456",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-456.html"
+  },
+  {
+    "id": "C-46-s457",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "457",
+    "marginal_note": "Likeness of bank-notes",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Defacing or Impairing",
+    "text": "457\n(1) No person shall make, publish, print, execute, issue, distribute or circulate, including by electronic or computer-assisted means, anything in the likeness of\n(a) a current bank-note; or\n(b) an obligation or a security of a government or bank.\n(2) [Exception] Subsection (1) does not apply to\n(a) the Bank of Canada or its employees when they are carrying out their duties;\n(b) the Royal Canadian Mounted Police or its members or employees when they are carrying out their duties; or\n(c) any person acting under a contract or licence from the Bank of Canada or Royal Canadian Mounted Police.\n(3) [Offence] A person who contravenes subsection (1) is guilty of an offence punishable on summary conviction.\n(4) [Defence] No person shall be convicted of an offence under subsection (3) in relation to the printed likeness of a Canadian bank-note if it is established that the length or width of the likeness is less than three-fourths or greater than one-and-one-half times the length or width, as the case may be, of the bank-note and\n(a) the likeness is in black-and-white only; or\n(b) the likeness of the bank-note appears on only one side of the likeness.",
+    "history": "R.S., 1985, c. C-46, s. 457; 1999, c. 5, s. 12",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 457",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-457.html"
+  },
+  {
+    "id": "C-46-s458",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "458",
+    "marginal_note": "Making, having or dealing in instruments for counterfeiting",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Instruments or Materials",
+    "text": "458 Every person who, without lawful justification or excuse, makes, repairs, buys, sells or has in their custody or possession any machine, engine, tool, instrument, material or other thing that they know has been used or is adapted and intended for use in making counterfeit money or counterfeit tokens of value, is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.",
+    "history": "R.S., 1985, c. C-46, s. 458; 2018, c. 29, s. 59",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 458",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-458.html"
+  },
+  {
+    "id": "C-46-s459",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "459",
+    "marginal_note": "Conveying instruments for coining out of mint",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Instruments or Materials",
+    "text": "459 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years who, without lawful justification or excuse, knowingly conveys out of any of Her Majesty’s mints in Canada,\n(a) any machine, engine, tool, instrument, material or thing used or employed in connection with the manufacture of coins,\n(b) a useful part of anything mentioned in paragraph (a), or\n(c) coin, bullion, metal or a mixture of metals.",
+    "history": "R.S., 1985, c. C-46, s. 459; 2018, c. 29, s. 60",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 459",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-459.html"
+  },
+  {
+    "id": "C-46-s460",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "460",
+    "marginal_note": "Advertising and dealing in counterfeit money, etc.",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Advertising and Trafficking in Counterfeit Money or Counterfeit Tokens of Value",
+    "text": "460\n(1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who\n(a) by an advertisement or any other writing, offers to sell, procure or dispose of counterfeit money or counterfeit tokens of value or to give information with respect to the manner in which or the means by which counterfeit money or counterfeit tokens of value may be sold, procured or disposed of, or\n(b) purchases, obtains, negotiates or otherwise deals with counterfeit tokens of value, or offers to negotiate with a view to purchasing or obtaining them.\n(2) [Fraudulent use of money genuine but valueless] No person shall be convicted of an offence under subsection (1) in respect of genuine coin or genuine paper money that has no value as money unless, at the time when the offence is alleged to have been committed, he knew that the coin or paper money had no value as money and he had a fraudulent intent in his dealings with or with respect to the coin or paper money.",
+    "history": "R.S., 1985, c. C-46, s. 460; 2019, c. 25, s. 177",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 460",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-460.html"
+  },
+  {
+    "id": "C-46-s461",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "461",
+    "marginal_note": "When counterfeit complete",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Special Provisions as to Proof",
+    "text": "461\n(1) Every offence relating to counterfeit money or counterfeit tokens of value shall be deemed to be complete notwithstanding that the money or tokens of value in respect of which the proceedings are taken are not finished or perfected or do not copy exactly the money or tokens of value that they are apparently intended to resemble or for which they are apparently intended to pass.\n(2) [Certificate of examiner of counterfeit] In any proceedings under this Part, a certificate signed by a person designated as an examiner of counterfeit by the Minister of Public Safety and Emergency Preparedness, stating that any coin, paper money or bank-note described therein is counterfeit money or that any coin, paper money or bank-note described therein is genuine and is or is not, as the case may be, current in Canada or elsewhere, is evidence of the statements contained in the certificate without proof of the signature or official character of the person appearing to have signed the certificate.\n(3) [Notice of intention to produce certificate] No certificate shall be received in evidence unless the party intending to produce it has, before the trial, given to the other party reasonable notice of their intention and a copy of the certificate.\n(4) [Attendance and cross-examination] A party against whom the certificate is produced may, with leave of the court, require the attendance of the person who signed the certificate for the purposes of cross-examination.",
+    "history": "R.S., 1985, c. C-46, s. 461; 1992, c. 1, s. 58; 2005, c. 10, s. 34; 2018, c. 21, s. 17",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 461",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-461.html"
+  },
+  {
+    "id": "C-46-s462",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462",
+    "marginal_note": "Ownership",
+    "part": "PART XII - Offences Relating to Currency",
+    "division": "",
+    "heading": "Forfeiture",
+    "text": "462\n(1) Counterfeit money, counterfeit tokens of value and anything that is used or is intended to be used to make counterfeit money or counterfeit tokens of value belong to Her Majesty.\n(2) [Seizure] A peace officer may seize and detain\n(a) counterfeit money,\n(b) counterfeit tokens of value, and\n(c) machines, engines, tools, instruments, materials or things that have been used or that have been adapted and are intended for use in making counterfeit money or counterfeit tokens of value,\nand anything seized shall be sent to the Minister of Finance to be disposed of or dealt with as he may direct, but anything that is required as evidence in any proceedings shall not be sent to the Minister until it is no longer required in those proceedings.",
+    "history": "R.S., c. C-34, s. 420",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.html"
+  },
+  {
+    "id": "C-46-s462.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.1",
+    "marginal_note": "",
+    "part": "PART XII.1 - [Repealed, 2018, c. 16, s. 211]",
+    "division": "",
+    "heading": "PART XII.1 - [Repealed, 2018, c. 16, s. 211]",
+    "text": "462.1 [Repealed, 2018, c. 16, s. 211]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.1.html"
+  },
+  {
+    "id": "C-46-s462.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.2",
+    "marginal_note": "",
+    "part": "PART XII.1 - [Repealed, 2018, c. 16, s. 211]",
+    "division": "",
+    "heading": "PART XII.1 - [Repealed, 2018, c. 16, s. 211]",
+    "text": "462.2 [Repealed, 2018, c. 16, s. 211]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.2.html"
+  },
+  {
+    "id": "C-46-s462.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.3",
+    "marginal_note": "Definitions",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "462.3\n(1) In this Part,\ndesignated drug offence[Repealed, 1996, c. 19, s. 68]\ndesignated offence means\n(a) any offence that may be prosecuted as an indictable offence under this or any other Act of Parliament, other than an indictable offence prescribed by regulation, or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a); (infraction désignée)\ndesignated substance offence[Repealed, 2001, c. 32, s. 12]\nenterprise crime offence[Repealed, 2001, c. 32, s. 12]\njudge means a judge as defined in section 552 or a judge of a superior court of criminal jurisdiction; (juge)\nproceeds of crime means any property, benefit or advantage, within or outside Canada, obtained or derived directly or indirectly as a result of\n(a) the commission in Canada of a designated offence, or\n(b) an act or omission anywhere that, if it had occurred in Canada, would have constituted a designated offence. (produits de la criminalité)\n(2) [Regulations] The Governor in Council may make regulations prescribing indictable offences that are excluded from the definition designated offence in subsection (1).\n(3) [Repealed, 2019, c. 25, s. 179]\n(4) [Repealed, 2019, c. 25, s. 179]",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1993, c. 25, s. 95, c. 37, s. 32, c. 46, s. 5; 1994, c. 44, s. 29; 1995, c. 39, s. 151; 1996, c. 19, ss. 68, 70; 1997, c. 18, s. 27, c. 23, s. 9; 1998, c. 34, ss. 9, 11; 1999, c. 5, ss. 13, 52; 2001, c. 32, s. 12, c. 41, ss. 14, 33; 2005, c. 44, s. 1; 2010, c. 14, s. 7; 2019, c. 25, s. 179",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.3.html"
+  },
+  {
+    "id": "C-46-s462.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.31",
+    "marginal_note": "Laundering proceeds of crime",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Offence",
+    "text": "462.31\n(1) Every one commits an offence who uses, transfers the possession of, sends or delivers to any person or place, transports, transmits, alters, disposes of or otherwise deals with, in any manner and by any means, any property or any proceeds of any property with intent to conceal or convert that property or those proceeds, knowing or believing that, or being reckless as to whether, all or a part of that property or of those proceeds was obtained or derived directly or indirectly as a result of\n(a) the commission in Canada of a designated offence; or\n(b) an act or omission anywhere that, if it had occurred in Canada, would have constituted a designated offence.\n(1.1) [Repealed, 2024, c. 17, s. 378]\n(1.2) [Repealed, 2024, c. 17, s. 378]\n(1.3) [Repealed, 2024, c. 17, s. 378]\n(2) [Punishment] Every one who commits an offence under subsection (1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or\n(b) is guilty of an offence punishable on summary conviction.\n(2.1) [Laundering proceeds of crime for criminal organization] Everyone who commits an offence under subsection (1) for the benefit of, at the direction of or in association with a criminal organization is guilty of an indictable offence and liable to imprisonment for a term not exceeding 14 years.\n(2.2) [Prosecution] Subject to subsection (2.4), in a prosecution for an offence under subsection (1) or (2.1), it is not necessary for the prosecutor to prove that the accused knew, believed they knew or was reckless as to the specific nature of the designated offence.\n(2.3) [Inference] Subject to subsection (2.4), the court may infer that an accused had the knowledge or belief or demonstrated the recklessness referred to in subsection (1) if it is satisfied, given the circumstances of the offence, that the manner in which the accused dealt with the property or its proceeds is markedly unusual or the accused’s dealings are inconsistent with lawful activities typical of the sector in which they take place, including business activities.\n(2.4) [Exception] Subsections (2.2) and (2.3) do not apply in cases where the accused is also charged with the designated offence.\n(3) [Exception] A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under subsection (1) or (2.1) if the peace officer or person does any of the things mentioned in that subsection for the purposes of an investigation or otherwise in the execution of the peace officer’s duties.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1996, c. 19, s. 70; 1997, c. 18, s. 28; 2001, c. 32, s. 13; 2005, c. 44, s. 2(F); 2019, c. 29, s. 103; 2024, c. 15, s. 308; 2024, c. 17, s. 371; 2024, c. 17, s. 378",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.31.html"
+  },
+  {
+    "id": "C-46-s462.32",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.32",
+    "marginal_note": "Special search warrant",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.32\n(1) Subject to subsection (3), if a judge, on application of the Attorney General, is satisfied by information on oath in Form 1 that there are reasonable grounds to believe that there is in any building, receptacle or place any property that is proceeds of crime, the judge may issue a warrant authorizing a person named in the warrant or a peace officer to\n(a) search the building, receptacle or place for that property; and\n(b) seize that property and any other property that that person or peace officer believes, on reasonable grounds, is proceeds of crime.\n(2) [Procedure] An application for a warrant under subsection (1) may be made ex parte, shall be made in writing and shall include a statement as to whether any previous applications have been made under subsection (1) with respect to the property that is the subject of the application.\n(2.01) [Conditions] A warrant issued under subsection (1) may be subject to any reasonable conditions that the judge thinks fit.\n(2.1) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(2.2) [Repealed, 2019, c. 25, s. 180]\n(3) [Other provisions to apply] Subsections 487(2.1) to (3) and section 488 apply, with any modifications that the circumstances require, to a warrant issued under this section.\n(4) [Detention and record of property seized] Every person who executes a warrant issued by a judge under this section shall\n(a) during that execution, give the following to any person who is present and ostensibly in control of the building, receptacle or place to be searched or, in the absence of any such person, affix the following in a prominent location within the building or place or on or next to the receptacle:\n(i) a copy of the warrant, and\n(ii) a notice in Form 5.1 setting out the address of the court from which a copy of the report on the property seized may be obtained;\n(a.1) detain or cause to be detained the property seized, taking reasonable care to ensure that the property is preserved so that it may be dealt with in accordance with the law;\n(b) as soon as practicable after the execution of the warrant but within a period not exceeding seven days thereafter, prepare a report in Form 5.3, identifying the property seized and the location where the property is being detained, and cause the report to be filed with the clerk of the court; and\n(c) cause a copy of the report to be provided, on request, to the person from whom the property was seized and to any other person who, in the opinion of the judge, appears to have a valid interest in the property.\n(4.1) [Return of proceeds] Subject to this or any other Act of Parliament, a peace officer who has seized anything under a warrant issued by a judge under this section may, with the written consent of the Attorney General, on being issued a receipt for it, return the thing seized to the person lawfully entitled to its possession, if\n(a) the peace officer is satisfied that there is no dispute as to who is lawfully entitled to possession of the thing seized;\n(b) the peace officer is satisfied that the continued detention of the thing seized is not required for the purpose of forfeiture; and\n(c) the thing seized is returned before a report is filed with the clerk of the court under paragraph (4)(b).\n(5) [Notice] Before issuing a warrant under this section in relation to any property, a judge may require notice to be given to and may hear any person who, in the opinion of the judge, appears to have a valid interest in the property unless the judge is of the opinion that giving such notice before the issuance of the warrant would result in the disappearance, dissipation or reduction in value of the property or otherwise affect the property so that all or a part thereof could not be seized pursuant to the warrant.\n(6) [Repealed, 2024, c. 15, s. 309]",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1997, c. 18, s. 29; 2001, c. 32, s. 14; 2005, c. 44, s. 3; 2017, c. 7, s. 57(F); 2019, c. 25, s. 180; 2022, c. 17, s. 12; 2023, c. 26, s. 211(F); 2024, c. 15, s. 309",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.32.html"
+  },
+  {
+    "id": "C-46-s462.321",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.321",
+    "marginal_note": "Special warrant — digital assets",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.321\n(1) If, on an application of the Attorney General, a judge is satisfied by information on oath in Form 1, varied to suit the case, that there are reasonable grounds to believe that any digital assets, including virtual currency, are proceeds of crime, the judge may issue a warrant authorizing a person named in the warrant or a peace officer to\n(a) search for the digital assets by using a computer program, as defined in subsection 342.1(2); and\n(b) seize — including by taking control of the right to access — the digital assets, as well as any other digital assets found during that search that the person or peace officer believes, on reasonable grounds, are proceeds of crime.\n(2) [Conditions] A warrant issued under subsection (1) may be subject to any reasonable conditions that the judge thinks fit.\n(3) [Procedure] An application for a warrant under subsection (1) may be made ex parte, shall be made in writing and shall include a statement as to whether any previous applications have been made under subsection (1) with respect to the property that is the subject of the application.\n(3.1) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(4) [Detention and record of property seized] Every person who executes a warrant issued by a judge under this section shall\n(a) detain or cause to be detained any seized property, taking reasonable care to ensure that it is preserved so that it may be dealt with in accordance with the law;\n(b) as soon as practicable after the execution of the warrant, cause the following to be sent to the usual place of residence of any person from whom the property is seized if that usual place of residence is in Canada and is known to the person executing the warrant:\n(i) a copy of the warrant, and\n(ii) a notice in Form 5.1, varied to suit the case, setting out the address of the court from which a copy of a report on the seized property may be obtained;\n(c) as soon as practicable after the execution of the warrant but within a period of not more than seven days, prepare a report in Form 5.3, varied to suit the case, identifying the seized property and the manner in which it is being detained, and cause the report to be filed with the clerk of the court; and\n(d) cause a copy of the report to be provided, on request, to the person from whom the property was seized and to any other person who, in the opinion of the judge, appears to have a valid interest in the seized property.\n(5) [Return] Subject to this or any other Act of Parliament, a peace officer or a person acting on their behalf may, with the written consent of the Attorney General, on being issued a receipt for it, cause the seized property to be returned to the person lawfully entitled to its possession, if\n(a) the peace officer is satisfied that there is no dispute as to who is lawfully entitled to possession of the seized property;\n(b) the peace officer is satisfied that the continued detention of the seized property is not required for the purpose of forfeiture; and\n(c) the seized property is returned before a report is filed with the clerk of the court under paragraph (4)(c).\n(6) [Notice] Before issuing a warrant under this section in relation to any property, a judge may require notice to be given to and may hear any person who, in the opinion of the judge, appears to have a valid interest in the property unless the judge is of the opinion that giving such notice before the issuance of the warrant would result in the disappearance, dissipation or reduction in value of the property or otherwise affect the property so that all or a part of it could not be seized under the warrant.\n(7) [Repealed, 2024, c. 15, s. 310]",
+    "history": "2023, c. 26, s. 212; 2024, c. 15, s. 310",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.321",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.321.html"
+  },
+  {
+    "id": "C-46-s462.33",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.33",
+    "marginal_note": "Application for restraint order",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.33\n(1) The Attorney General may make an application in accordance with subsection (2) for a restraint order under subsection (3) in respect of any property.\n(2) [Procedure] An application made under subsection (1) for a restraint order under subsection (3) in respect of any property may be made ex parte and shall be made in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or any other person deposing to the following matters, namely,\n(a) the offence or matter under investigation;\n(b) the person who is believed to be in possession of the property;\n(c) the grounds for the belief that the property is proceeds of crime;\n(d) a description of the property; and\n(e) whether any previous applications have been made under this section with respect to the property.\n(3) [Restraint order] A judge who hears an application for a restraint order made under subsection (1) may, if the judge is satisfied that there are reasonable grounds to believe that there exists any property that is proceeds of crime, make an order prohibiting any person from disposing of, or otherwise dealing with any interest in, the property specified in the order otherwise than in the manner that may be specified in the order.\n(3.01) [Effect of order] A restraint order issued under subsection (1) has effect throughout Canada.\n(3.1) [Property outside Canada] A restraint order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(4) [Idem] An order made by a judge under subsection (3) may be subject to such reasonable conditions as the judge thinks fit.\n(5) [Notice] Before making an order under subsection (3) in relation to any property, a judge may require notice to be given to and may hear any person who, in the opinion of the judge, appears to have a valid interest in the property unless the judge is of the opinion that giving such notice before making the order would result in the disappearance, dissipation or reduction in value of the property or otherwise affect the property so that all or a part thereof could not be subject to an order of forfeiture under subsection 462.37(1) or (2.01) or 462.38(2).\n(6) [Order in writing] An order made under subsection (3) shall be made in writing.\n(7) [Repealed, 2024, c. 15, s. 311]\n(8) [Service of order] A copy of an order made by a judge under subsection (3) shall be served on the person to whom the order is addressed in such manner as the judge directs or as may be prescribed by rules of court.\n(9) [Registration of order] A copy of an order made under subsection (3) shall be registered against any property in accordance with the laws of the province in which the property is situated.\n(10) [Continues in force] An order made under subsection (3) remains in effect until\n(a) it is revoked or varied under subsection 462.34(4) or revoked under paragraph 462.43(a);\n(b) it ceases to be in force under section 462.35; or\n(c) an order of forfeiture or restoration of the property is made under subsection 462.37(1) or (2.01), 462.38(2) or 462.41(3) or any other provision of this or any other Act of Parliament.\n(11) [Offence] Any person on whom an order made under subsection (3) is served in accordance with this section and who, while the order is in force, acts in contravention of or fails to comply with the order is guilty of an indictable offence or an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1993, c. 37, s. 21; 1996, c. 16, s. 60; 1997, c. 18, s. 30; 2001, c. 32, s. 15; 2005, c. 44, s. 4; 2019, c. 25, s. 181; 2024, c. 15, s. 311",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.33.html"
+  },
+  {
+    "id": "C-46-s462.331",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.331",
+    "marginal_note": "Management order",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.331\n(1) With respect to property seized under section 462.32 or 462.321 or restrained under section 462.33, other than a controlled substance, within the meaning of the Controlled Drugs and Substances Act, or cannabis, as defined in subsection 2(1) of the Cannabis Act, on application of the Attorney General or of any other person with the written consent of the Attorney General, if a judge is of the opinion that the circumstances so require, the judge may\n(a) appoint a person to take control of and to manage or otherwise deal with all or part of the property in accordance with the directions of the judge; and\n(b) require any person having possession of that property to give possession of the property to the person appointed under paragraph (a).\n(2) [Appointment of Minister of Public Works and Government Services] When the Attorney General of Canada so requests, a judge appointing a person under subsection (1) shall appoint the Minister of Public Works and Government Services.\n(3) [Power to manage] The power to manage or otherwise deal with property under subsection (1) includes\n(a) the power to make an interlocutory sale of perishable or rapidly depreciating property;\n(b) the power to destroy, in accordance with subsections (4) to (7), property that has little or no value; and\n(c) the power to have property, other than real property or a conveyance, forfeited to Her Majesty in accordance with subsection (7.1).\n(4) [Application for destruction order] Before a person who is appointed to manage property destroys property that has little or no value, they shall apply to a court for a destruction order.\n(5) [Notice] Before making a destruction order, a court shall require notice in accordance with subsection (6) to be given to and may hear any person who, in the court’s opinion, appears to have a valid interest in the property.\n(6) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court; and\n(b) specify the effective period of the notice that the court considers reasonable or that may be set out in the rules of the court.\n(7) [Destruction order] A court shall order that the property be destroyed if it is satisfied that the property has little or no financial or other value.\n(7.1) [Forfeiture order] On application by a person who is appointed to manage the property, a court shall order that the property, other than real property or a conveyance, be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the law if\n(a) a notice is given or published in the manner that the court directs or that may be specified in the rules of the court;\n(b) the notice specifies a period of 60 days during which a person may make an application to the court asserting their interest in the property; and\n(c) during that period, no one makes such an application.\n(8) [When management order ceases to have effect] A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty.\n(8.1) [For greater certainty] For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale.\n(9) [Application to vary conditions] The Attorney General may at any time apply to the judge to cancel or vary any condition to which a management order is subject but may not apply to vary an appointment made under subsection (2).",
+    "history": "2001, c. 32, s. 16; 2017, c. 7, s. 58; 2018, c. 16, s. 212; 2023, c. 26, s. 213",
+    "last_amended": "2023-09-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.331",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.331.html"
+  },
+  {
+    "id": "C-46-s462.34",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.34",
+    "marginal_note": "Application for review of special warrants and restraint orders",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.34\n(1) Any person who has an interest in property that was seized under a warrant issued under section 462.32 or 462.321 or in respect of which a restraint order was made under subsection 462.33(3) may, at any time, apply to a judge for\n(a) an order under subsection (4);\n(b) permission to examine any seized property that does not consist of digital assets; or\n(c) an order requiring an accounting of any seized digital assets.\n(2) [Notice to Attorney General] Where an application is made under paragraph (1)(a),\n(a) the application shall not, without the consent of the Attorney General, be heard by a judge unless the applicant has given to the Attorney General at least two clear days notice in writing of the application; and\n(b) the judge may require notice of the application to be given to and may hear any person who, in the opinion of the judge, appears to have a valid interest in the property.\n(3) [Terms of examination order] A judge may, on an application made to the judge under paragraph (1)(b), order that the applicant be permitted to examine property subject to such terms as appear to the judge to be necessary or desirable to ensure that the property is safeguarded and preserved for any purpose for which it may subsequently be required.\n(4) [Order of restoration of property or revocation or variation of order] On an application made to a judge under paragraph (1)(a) in respect of any property and after hearing the applicant and the Attorney General and any other person to whom notice was given pursuant to paragraph (2)(b), the judge may order that the property or a part thereof be returned to the applicant or, in the case of a restraint order made under subsection 462.33(3), revoke the order, vary the order to exclude the property or any interest in the property or part thereof from the application of the order or make the order subject to such reasonable conditions as the judge thinks fit,\n(a) if the applicant enters into a recognizance before the judge, with or without sureties, in such amount and with such conditions, if any, as the judge directs and, where the judge considers it appropriate, deposits with the judge such sum of money or other valuable security as the judge directs;\n(b) if the conditions referred to in subsection (6) are satisfied; or\n(c) for the purpose of\n(i) meeting the reasonable living expenses of the person who was in possession of the property at the time the warrant was executed or the order was made or any person who, in the opinion of the judge, has a valid interest in the property and of the dependants of that person,\n(ii) meeting the reasonable business and legal expenses of a person referred to in subparagraph (i), or\n(iii) permitting the use of the property in relation to an undertaking or release order,\nif the judge is satisfied that the applicant has no other assets or means available for the purposes set out in this paragraph and that no other person appears to be the lawful owner of or lawfully entitled to possession of the property.\n(5) [Hearing] For the purpose of determining the reasonableness of legal expenses referred to in subparagraph (4)(c)(ii), a judge shall hold an in camera hearing, without the presence of the Attorney General, and shall take into account the legal aid tariff of the province.\n(5.1) [Expenses] For the purpose of determining the reasonableness of expenses referred to in paragraph (4)(c), the Attorney General may\n(a) at the hearing of the application, make representations as to what would constitute the reasonableness of the expenses, other than legal expenses; and\n(b) before or after the hearing of the application held in camera pursuant to subsection (5), make representations as to what would constitute reasonable legal expenses referred to in subparagraph (4)(c)(ii).\n(5.2) [Taxing legal fees] The judge who made an order under paragraph (4)(c) may, and on the application of the Attorney General shall, tax the legal fees forming part of the legal expenses referred to in subparagraph (4)(c)(ii) and, in so doing, shall take into account\n(a) the value of property in respect of which an order of forfeiture may be made;\n(b) the complexity of the proceedings giving rise to those legal expenses;\n(c) the importance of the issues involved in those proceedings;\n(d) the duration of any hearings held in respect of those proceedings;\n(e) whether any stage of those proceedings was improper or vexatious;\n(f) any representations made by the Attorney General; and\n(g) any other relevant matter.\n(6) [Conditions to be satisfied] An order under paragraph (4)(b) in respect of property may be made by a judge if the judge is satisfied that the property will no longer be required for the purpose of any investigation or as evidence in any proceeding and\n(a) that a warrant should not have been issued under section 462.32 or 462.321 or a restraint order under subsection 462.33(3) should not have been made in respect of that property, in the case where the application is made by\n(i) a person charged with a designated offence, or\n(ii) any person who acquired title to or a right of possession of that property from a person referred to in subparagraph (i) under circumstances that give rise to a reasonable inference that the title or right was transferred from that person for the purpose of avoiding the forfeiture of the property; or\n(b) in any other case, that the applicant is the lawful owner of or lawfully entitled to possession of the property and appears innocent of any complicity in a designated offence or of any collusion in relation to such an offence, and that no other person appears to be the lawful owner of or lawfully entitled to possession of the property.\n(7) [Saving provision] Sections 354, 355.2 and 355.4 do not apply to a person who comes into possession of any property that, by virtue of an order made under paragraph (4)(c), was returned to any person after having been seized or was excluded from the application of a restraint order made under subsection 462.33(3).\n(8) [Repealed, 2019, c. 25, s. 182]",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1996, c. 19, ss. 69, 70; 1997, c. 18, ss. 31, 140; 2001, c. 32, s. 17; 2010, c. 14, s. 8; 2019, c. 25, s. 182; 2023, c. 26, s. 214",
+    "last_amended": "2023-09-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.34.html"
+  },
+  {
+    "id": "C-46-s462.341",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.341",
+    "marginal_note": "Application of property restitution provisions",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.341 Subsection 462.34(2), paragraph 462.34(4)(c) and subsections 462.34(5), (5.1) and (5.2) apply, with any modifications that the circumstances require, to a person who has an interest in money, bank-notes or virtual currency or other digital assets that are seized under this Act, the Controlled Drugs and Substances Act or the Cannabis Act and in respect of which proceedings may be taken under subsection 462.37(1) or (2.01) or 462.38(2).",
+    "history": "1997, c. 18, ss. 32, 140; 1999, c. 5, s. 14; 2005, c. 44, s. 5; 2018, c. 16, s. 213; 2023, c. 26, s. 215",
+    "last_amended": "2023-09-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.341",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.341.html"
+  },
+  {
+    "id": "C-46-s462.35",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.35",
+    "marginal_note": "Expiration of special warrants and restraint orders",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.35\n(1) Subject to this section, if property has been seized under a warrant issued under section 462.32 or 462.321 or a restraint order has been made under section 462.33 in relation to property, the property may be detained or the order may continue in force, as the case may be, for a period not exceeding six months from the seizure or the making of the order, as the case may be.\n(2) [Where proceedings instituted] The property may continue to be detained, or the order may continue in force, for a period that exceeds six months if proceedings are instituted in respect of which the thing detained may be forfeited.\n(3) [Where application made] The property may continue to be detained or the order may continue in force for a period or periods that exceed six months if the continuation is, on application made by the Attorney General, ordered by a judge, where the judge is satisfied that the property is required, after the expiration of the period or periods, for the purpose of section 462.37 or 462.38 or any other provision of this or any other Act of Parliament respecting forfeiture or for the purpose of any investigation or as evidence in any proceeding.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1997, c. 18, s. 33; 2023, c. 26, s. 216",
+    "last_amended": "2023-09-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.35.html"
+  },
+  {
+    "id": "C-46-s462.36",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.36",
+    "marginal_note": "Forwarding to clerk where accused to stand trial",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Search, Seizure and Detention of Proceeds of Crime",
+    "text": "462.36 If a judge issues a warrant under section 462.32 or 462.321 or makes a restraint order under section 462.33 in respect of any property, the clerk of the court shall, when an accused is ordered to stand trial for a designated offence, cause to be forwarded to the clerk of the court to which the accused has been ordered to stand trial a copy of the report filed under paragraph 462.32(4)(b) or 462.321(4)(c) or of the restraint order in respect of the property.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 2001, c. 32, s. 18; 2023, c. 26, s. 217",
+    "last_amended": "2023-09-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.36.html"
+  },
+  {
+    "id": "C-46-s462.37",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.37",
+    "marginal_note": "Order of forfeiture of property",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.37\n(1) Subject to this section and sections 462.39 to 462.41, if an offender is convicted, or discharged under section 730, of a designated offence and the court imposing sentence on or discharging the offender, on application of the Attorney General, is satisfied, on a balance of probabilities, that any property is proceeds of crime obtained through the commission of the designated offence, the court shall order that the property be forfeited to Her Majesty to be disposed of as the Attorney General directs or otherwise dealt with in accordance with the law.\n(2) [Proceeds of crime — other offences] If the evidence does not establish to the satisfaction of the court that property in respect of which an order of forfeiture would otherwise be made under subsection (1) was obtained through the commission of the designated offence of which the offender is convicted or discharged, but the court is satisfied, beyond a reasonable doubt, that the property is proceeds of crime, the court may make an order of forfeiture under subsection (1) in relation to that property.\n(2.01) [Order of forfeiture — particular circumstances] A court imposing sentence on an offender convicted of an offence described in subsection (2.02) shall, on application of the Attorney General and subject to this section and sections 462.4 and 462.41, order that any property of the offender that is identified by the Attorney General in the application be forfeited to Her Majesty to be disposed of as the Attorney General directs or otherwise dealt with in accordance with the law if the court is satisfied, on a balance of probabilities, that\n(a) within 10 years before the proceedings were commenced in respect of the offence for which the offender is being sentenced, the offender engaged in a pattern of criminal activity for the purpose of directly or indirectly receiving a material benefit, including a financial benefit; or\n(b) the income of the offender from sources unrelated to designated offences cannot reasonably account for the value of all the property of the offender.\n(2.02) [Offences] The offences are the following:\n(a) a criminal organization offence punishable by five or more years of imprisonment;\n(b) an offence under section 5, 6 or 7 of the Controlled Drugs and Substances Act — or a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to an offence under any of those sections — prosecuted by indictment;\n(c) an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1) of the Cannabis Act — or a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to an offence under any of those subsections — prosecuted by indictment; and\n(d) an offence under any of sections 279.01 to 279.03.\n(2.03) [Offender may establish that property is not proceeds of crime] A court shall not make an order of forfeiture under subsection (2.01) in respect of any property that the offender establishes, on a balance of probabilities, is not proceeds of crime.\n(2.04) [Pattern of criminal activity] In determining whether the offender has engaged in a pattern of criminal activity described in paragraph (2.01)(a), the court shall consider\n(a) the circumstances of the offence for which the offender is being sentenced;\n(b) any act or omission — other than an act or omission that constitutes the offence for which the offender is being sentenced — that the court is satisfied, on a balance of probabilities, was committed by the offender and constitutes an offence punishable by indictment under any Act of Parliament;\n(c) any act or omission that the court is satisfied, on a balance of probabilities, was committed by the offender and is an offence in the place where it was committed and, if committed in Canada, would constitute an offence punishable by indictment under any Act of Parliament; and\n(d) any other factor that the court considers relevant.\n(2.05) [Conditions — pattern of criminal activity] A court shall not determine that an offender has engaged in a pattern of criminal activity unless the court is satisfied, on a balance of probabilities, that the offender committed, within the period referred to in paragraph (2.01)(a),\n(a) acts or omissions — other than an act or omission that constitutes the offence for which the offender is being sentenced — that constitute at least two serious offences or one criminal organization offence;\n(b) acts or omissions that are offences in the place where they were committed and, if committed in Canada, would constitute at least two serious offences or one criminal organization offence; or\n(c) an act or omission described in paragraph (a) that constitutes a serious offence and an act or omission described in paragraph (b) that, if committed in Canada, would constitute a serious offence.\n(2.06) [Application under subsection (1) not prevented] Nothing in subsection (2.01) shall be interpreted as preventing the Attorney General from making an application under subsection (1) in respect of any property.\n(2.07) [Exception] A court may, if it considers it in the interests of justice, decline to make an order of forfeiture against any property that would otherwise be subject to forfeiture under subsection (2.01). The court shall give reasons for its decision.\n(2.1) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(3) [Fine instead of forfeiture] If a court is satisfied that an order of forfeiture under subsection (1) or (2.01) should be made in respect of any property of an offender but that the property or any part of or interest in the property cannot be made subject to an order, the court may, instead of ordering the property or any part of or interest in the property to be forfeited, order the offender to pay a fine in an amount equal to the value of the property or the part of or interest in the property. In particular, a court may order the offender to pay a fine if the property or any part of or interest in the property\n(a) cannot, on the exercise of due diligence, be located;\n(b) has been transferred to a third party;\n(c) is located outside Canada;\n(d) has been substantially diminished in value or rendered worthless; or\n(e) has been commingled with other property that cannot be divided without difficulty.\n(4) [Imprisonment in default of payment of fine] Where a court orders an offender to pay a fine pursuant to subsection (3), the court shall\n(a) impose, in default of payment of that fine, a term of imprisonment\n(i) not exceeding six months, where the amount of the fine does not exceed ten thousand dollars,\n(ii) of not less than six months and not exceeding twelve months, where the amount of the fine exceeds ten thousand dollars but does not exceed twenty thousand dollars,\n(iii) of not less than twelve months and not exceeding eighteen months, where the amount of the fine exceeds twenty thousand dollars but does not exceed fifty thousand dollars,\n(iv) of not less than eighteen months and not exceeding two years, where the amount of the fine exceeds fifty thousand dollars but does not exceed one hundred thousand dollars,\n(v) of not less than two years and not exceeding three years, where the amount of the fine exceeds one hundred thousand dollars but does not exceed two hundred and fifty thousand dollars,\n(vi) of not less than three years and not exceeding five years, where the amount of the fine exceeds two hundred and fifty thousand dollars but does not exceed one million dollars, or\n(vii) of not less than five years and not exceeding ten years, where the amount of the fine exceeds one million dollars; and\n(b) direct that the term of imprisonment imposed pursuant to paragraph (a) be served consecutively to any other term of imprisonment imposed on the offender or that the offender is then serving.\n(5) [Fine option program not available to offender] Section 736 does not apply to an offender against whom a fine is imposed pursuant to subsection (3).",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1992, c. 1, s. 60(F); 1995, c. 22, s. 10; 1999, c. 5, s. 15(F); 2001, c. 32, s. 19; 2005, c. 44, s. 6; 2015, c. 16, s. 4; 2017, c. 7, s. 59; 2018, c. 16, s. 214; 2018, c. 16, s. 225",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.37.html"
+  },
+  {
+    "id": "C-46-s462.371",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.371",
+    "marginal_note": "Definition of order",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.371\n(1) In this section, order means an order made under section 462.37 or 462.38.\n(2) [Execution] An order may be executed anywhere in Canada.\n(3) [Filing of order from another province] Where the Attorney General of a province in which property that is the subject of an order made in another province is situated receives a certified copy of the order and files it with the superior court of criminal jurisdiction of the province in which the property is situated, the order shall be entered as a judgment of that court.\n(4) [Attorney General of Canada] Where the Attorney General of Canada receives a certified copy of an order made in a province in respect of property situated in another province and files the order with the superior court of criminal jurisdiction of the province in which the property is situated, the order shall be entered as a judgment of that court.\n(5) [Effect of registered order] An order has, from the date it is filed in a court of a province under subsection (3) or (4), the same effect as if it had been an order originally made by that court.\n(6) [Notice] Where an order has been filed in a court under subsection (3) or (4), it shall not be executed before notice in accordance with subsection 462.41(2) is given to every person who, in the opinion of the court, appears to have a valid interest in the property.\n(7) [Application of section 462.42] Section 462.42 applies, with such modifications as the circumstances require, in respect of a person who claims an interest in property that is the subject of an order filed under subsection (3) or (4).\n(8) [Application under section 462.42 to be made in one province] No person may make an application under section 462.42 in relation to property that is the subject of an order filed under subsection (3) or (4) if that person has previously made an application in respect of the same property in another province.\n(9) [Finding in one court binding] The finding by a court of a province in relation to property that is the subject of an order filed under subsection (3) or (4) as to whether or not an applicant referred to in subsection 462.42(4) is affected by the forfeiture referred to in that subsection or declaring the nature and extent of the interest of the applicant under that subsection is binding on the superior court of criminal jurisdiction of the province where the order is entered as a judgment.",
+    "history": "1997, c. 18, s. 34",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.371",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.371.html"
+  },
+  {
+    "id": "C-46-s462.38",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.38",
+    "marginal_note": "Application for forfeiture",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.38\n(1) Where an information has been laid in respect of a designated offence, the Attorney General may make an application to a judge for an order of forfeiture under subsection (2) in respect of any property.\n(2) [Order of forfeiture of property] Subject to sections 462.39 to 462.41, where an application is made to a judge under subsection (1), the judge shall, if the judge is satisfied that\n(a) any property is, beyond a reasonable doubt, proceeds of crime,\n(b) that property was obtained through the commission of a designated offence in respect of which proceedings were commenced, and\n(c) the accused charged with the offence referred to in paragraph (b) has died or absconded,\norder that the property be forfeited to Her Majesty to be disposed of as the Attorney General directs or otherwise dealt with in accordance with the law.\n(2.1) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(3) [Person deemed absconded] For the purposes of this section, a person shall be deemed to have absconded in connection with a designated offence if\n(a) an information has been laid alleging the commission of the offence by the person,\n(b) a warrant for the arrest of the person or a summons in respect of an organization has been issued in relation to that information, and\n(c) reasonable attempts to arrest the person pursuant to the warrant or to serve the summons have been unsuccessful during the period of six months commencing on the day the warrant or summons was issued, or, in the case of a person who is not or never was in Canada, the person cannot be brought within that period to the jurisdiction in which the warrant or summons was issued,\nand the person shall be deemed to have so absconded on the last day of that period of six months.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1997, c. 18, s. 35; 2001, c. 32, s. 20; 2003, c. 21, s. 7; 2017, c. 7, s. 60",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.38.html"
+  },
+  {
+    "id": "C-46-s462.39",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.39",
+    "marginal_note": "Inference",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.39 For the purpose of subsection 462.37(1) or 462.38(2), the court may infer that property was obtained or derived as a result of the commission of a designated offence where evidence establishes that the value, after the commission of that offence, of all the property of the person alleged to have committed the offence exceeds the value of all the property of that person before the commission of that offence and the court is satisfied that the income of that person from sources unrelated to designated offences committed by that person cannot reasonably account for such an increase in value.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1996, c. 19, s. 70; 2001, c. 32, s. 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.39.html"
+  },
+  {
+    "id": "C-46-s462.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.4",
+    "marginal_note": "Voidable transfers",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.4 A court may,\n(a) prior to ordering property to be forfeited under subsection 462.37(1) or (2.01) or 462.38(2), and\n(b) in the case of property in respect of which a restraint order was made under section 462.33, where the order was served in accordance with subsection 462.33(8),\nset aside any conveyance or transfer of the property that occurred after the seizure of the property or the service of the order under section 462.33, unless the conveyance or transfer was for valuable consideration to a person acting in good faith.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1997, c. 18, s. 36(E); 2005, c. 44, s. 7",
+    "last_amended": "2005-11-25",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.4.html"
+  },
+  {
+    "id": "C-46-s462.41",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.41",
+    "marginal_note": "Notice",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.41\n(1) Before making an order under subsection 462.37(1) or (2.01) or 462.38(2) in relation to any property, a court shall require notice in accordance with subsection (2) to be given to and may hear any person who, in the opinion of the court, appears to have a valid interest in the property.\n(2) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may make an application to the court asserting their interest in the property; and\n(c) set out the designated offence charged and a description of the property.\n(3) [Order of restoration of property] Where a court is satisfied that any person, other than\n(a) a person who is charged with, or was convicted of, a designated offence, or\n(b) a person who acquired title to or a right of possession of that property from a person referred to in paragraph (a) under circumstances that give rise to a reasonable inference that the title or right was transferred for the purpose of avoiding the forfeiture of the property,\nis the lawful owner or is lawfully entitled to possession of any property or any part thereof that would otherwise be forfeited pursuant to subsection 462.37(1) or (2.01) or 462.38(2) and that the person appears innocent of any complicity in an offence referred to in paragraph (a) or of any collusion in relation to such an offence, the court may order that the property or part thereof be returned to that person.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1996, c. 19, s. 70; 1997, c. 18, ss. 37, 140; 2001, c. 32, s. 22; 2005, c. 44, s. 8; 2017, c. 7, s. 61",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.41.html"
+  },
+  {
+    "id": "C-46-s462.42",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.42",
+    "marginal_note": "Application by person claiming interest for relief from forfeiture",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.42\n(1) Any person who claims an interest in property that is forfeited to Her Majesty under subsection 462.37(1) or (2.01) or 462.38(2) may, within thirty days after the forfeiture, apply by notice in writing to a judge for an order under subsection (4) unless the person is\n(a) a person who is charged with, or was convicted of, a designated offence that resulted in the forfeiture; or\n(b) a person who acquired title to or a right of possession of the property from a person referred to in paragraph (a) under circumstances that give rise to a reasonable inference that the title or right was transferred from that person for the purpose of avoiding the forfeiture of the property.\n(2) [Fixing day for hearing] The judge to whom an application is made under subsection (1) shall fix a day not less than thirty days after the date of filing of the application for the hearing thereof.\n(3) [Notice] An applicant shall serve a notice of the application made under subsection (1) and of the hearing thereof on the Attorney General at least fifteen days before the day fixed for the hearing.\n(4) [Order declaring interest not subject to forfeiture] Where, on the hearing of an application made under subsection (1), the judge is satisfied that the applicant is not a person referred to in paragraph (1)(a) or (b) and appears innocent of any complicity in any designated offence that resulted in the forfeiture or of any collusion in relation to any such offence, the judge may make an order declaring that the interest of the applicant is not affected by the forfeiture and declaring the nature and extent of the interest.\n(5) [Appeal from order under subsection (4)] An applicant or the Attorney General may appeal to the court of appeal from an order under subsection (4) and the provisions of Part XXI with respect to procedure on appeals apply, with such modifications as the circumstances require, to appeals under this subsection.\n(6) [Return of property] The Attorney General shall, on application made to the Attorney General by any person who has obtained an order under subsection (4) and where the periods with respect to the taking of appeals from that order have expired and any appeal from that order taken under subsection (5) has been determined,\n(a) direct that the property or the part thereof to which the interest of the applicant relates be returned to the applicant; or\n(b) direct that an amount equal to the value of the interest of the applicant, as declared in the order, be paid to the applicant.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1996, c. 19, s. 70; 1997, c. 18, ss. 38, 140; 2001, c. 32, s. 23; 2005, c. 44, s. 9",
+    "last_amended": "2005-11-25",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.42.html"
+  },
+  {
+    "id": "C-46-s462.43",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.43",
+    "marginal_note": "Residual disposal of property seized or dealt with under special warrants or restraint orders",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.43\n(1) If property has been seized under a warrant issued under section 462.32 or 462.321, a restraint order has been made under section 462.33 in relation to any property or a recognizance has been entered into under paragraph 462.34(4)(a) in relation to any property and a judge, on application made to the judge by the Attorney General or any person having an interest in the property or on the judge’s own motion, after notice given to the Attorney General and any other person having an interest in the property, is satisfied that the property will no longer be required for the purpose of section 462.37, 462.38 or any other provision of this or any other Act of Parliament respecting forfeiture or for the purpose of any investigation or as evidence in any proceeding, the judge\n(a) in the case of a restraint order, shall revoke the order;\n(b) in the case of a recognizance, shall cancel the recognizance; and\n(c) in the case of property seized under a warrant issued under section 462.32 or 462.321 or property under the control of a person appointed under paragraph 462.331(1)(a),\n(i) if possession of it by the person from whom it was taken is lawful, shall order that it be returned to that person,\n(ii) if possession of it by the person from whom it was taken is unlawful and the lawful owner or person who is lawfully entitled to its possession is known, shall order that it be returned to the lawful owner or the person who is lawfully entitled to its possession, or\n(iii) if possession of it by the person from whom it was taken is unlawful and the lawful owner or person who is lawfully entitled to its possession is not known, may order that it be forfeited to Her Majesty, to be disposed of as the Attorney General directs, or otherwise dealt with in accordance with the law.\n(2) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 2001, c. 32, s. 24; 2004, c. 12, s. 7; 2017, c. 7, s. 62(F); 2023, c. 26, s. 218",
+    "last_amended": "2023-09-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.43.html"
+  },
+  {
+    "id": "C-46-s462.44",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.44",
+    "marginal_note": "Appeals from certain orders",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.44 Any person who considers that they are aggrieved by an order made under subsection 462.38(2) or 462.41(3) or section 462.43 may appeal from the order as if the order were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, under Part XXI, and that Part applies, with such modifications as the circumstances require, to such an appeal.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1997, c. 18, s. 39",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.44.html"
+  },
+  {
+    "id": "C-46-s462.45",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.45",
+    "marginal_note": "Suspension of forfeiture pending appeal",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.45 Despite anything in this Part, the operation of an order of forfeiture or restoration of property under subsection 462.34(4), 462.37(1) or (2.01), 462.38(2) or 462.41(3) or section 462.43 is suspended pending\n(a) any application made in respect of the property under any of those provisions or any other provision of this or any other Act of Parliament that provides for the restoration or forfeiture of such property,\n(b) any appeal taken from an order of forfeiture or restoration in respect of the property, or\n(c) any other proceeding in which the right of seizure of the property is questioned,\nand property shall not be disposed of within thirty days after an order of forfeiture is made under any of those provisions.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 2005, c. 44, s. 10",
+    "last_amended": "2005-11-25",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.45.html"
+  },
+  {
+    "id": "C-46-s462.46",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.46",
+    "marginal_note": "Copies of documents returned or forfeited",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Forfeiture of Proceeds of Crime",
+    "text": "462.46\n(1) If any document is returned or ordered to be returned, forfeited or otherwise dealt with under subsection 462.34(3) or (4), 462.37(1) or (2.01), 462.38(2) or 462.41(3) or section 462.43, the Attorney General may, before returning the document or complying with the order, cause a copy of the document to be made and retained.\n(2) [Probative force] Every copy made under subsection (1) shall, if certified as a true copy by the Attorney General, be admissible in evidence and, in the absence of evidence to the contrary, shall have the same probative force as the original document would have had if it had been proved in the ordinary way.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 2005, c. 44, s. 11",
+    "last_amended": "2005-11-25",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.46.html"
+  },
+  {
+    "id": "C-46-s462.47",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.47",
+    "marginal_note": "No civil or criminal liability incurred by informants",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Disclosure Provisions",
+    "text": "462.47 For greater certainty but subject to section 241 of the Income Tax Act, a person is justified in disclosing to a peace officer or the Attorney General any facts on the basis of which that person reasonably suspects that any property is proceeds of crime or that any person has committed or is about to commit a designated offence.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1996, c. 19, s. 70; 2001, c. 32, ss. 25, 82; 2002, c. 13, s. 16(F); 2004, c. 12, s. 8(F)",
+    "last_amended": "2004-04-22",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.47.html"
+  },
+  {
+    "id": "C-46-s462.48",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.48",
+    "marginal_note": "Definition of designated substance offence",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Disclosure Provisions",
+    "text": "462.48\n(1) In this section, designated substance offence means\n(a) an offence under Part I of the Controlled Drugs and Substances Act, except subsection 4(1) of that Act;\n(a.1) an offence under Division 1 of Part 1 of the Cannabis Act, except subsection 8(1) of that Act; or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a) or (a.1).\n(1.1) [Disclosure of income tax information] The Attorney General may make an application in accordance with subsection (2) for an order for disclosure of information under subsection (3), for the purposes of an investigation in relation to\n(a) a designated substance offence;\n(b) an offence against subsection 119(1), section 120, subsection 121(1) or (2), section 122 or subsection 123(1) or (2), or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence;\n(b.1) an offence against subsection 279.01(1), 279.011(1) or 279.02(1) or (2) or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence;\n(b.2) an offence against subsection 346(1) or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence;\n(b.3) an offence against paragraph 380(1)(a) or subsection 380(2) or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence;\n(c) an offence against section 52, 52.1, 52.2, 467.11, 467.111, 467.12 or 467.13, or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence;\n(d) a terrorism offence;\n(e) an offence against subsection 3(1) of the Corruption of Foreign Public Officials Act, or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; or\n(f) an offence against section 354, 355.2, 355.4 or 462.31 — or a conspiracy or attempt to commit, or being an accessory after the fact in relation to such an offence — if the offence is alleged to have been committed in relation to any property, thing or proceeds obtained or derived directly or indirectly as a result of\n(i) the commission in Canada of an offence referred to in any of paragraphs (a) to (e), or\n(ii) an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence referred to in any of those paragraphs.\n(2) [Application] An application under subsection (1.1) shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or a person specially designated by the Attorney General for that purpose deposing to the following matters, namely,\n(a) the offence or matter under investigation;\n(b) the person in relation to whom the information or documents referred to in paragraph (c) are required;\n(c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act or the Global Minimum Tax Act to which access is sought or that is proposed to be examined or communicated; and\n(d) the facts relied on to justify the belief, on reasonable grounds, that the person referred to in paragraph (b) has committed or benefited from the commission of any of the offences referred to in subsection (1.1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made.\n(3) [Order for disclosure of information] Where the judge to whom an application under subsection (1.1) is made is satisfied\n(a) of the matters referred to in paragraph (2)(d), and\n(b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents to which the application relates, having regard to the benefit likely to accrue to the investigation if the access is obtained,\nthe judge may, subject to any conditions that the judge considers advisable in the public interest, order the Commissioner of Revenue or any person specially designated in writing by the Commissioner for the purposes of this section\n(c) to allow a police officer named in the order access to all such information and documents and to examine them, or\n(d) where the judge considers it necessary in the circumstances, to produce all such information and documents to the police officer and allow the police officer to remove the information and documents,\nwithin such period after the expiration of seven clear days following the service of the order pursuant to subsection (4) as the judge may specify.\n(4) [Service of order] A copy of an order made by a judge under subsection (3) shall be served on the person to whom the order is addressed in such manner as the judge directs or as may be prescribed by rules of court.\n(5) [Extension of period for compliance with order] A judge who makes an order under subsection (3) may, on application of the Minister of National Revenue, extend the period within which the order is to be complied with.\n(6) [Objection to disclosure of information] The Minister of National Revenue or any person specially designated in writing by that Minister for the purposes of this section may object to the disclosure of any information or document in respect of which an order under subsection (3) has been made by certifying orally or in writing that the information or document should not be disclosed on the ground that\n(a) the Minister of National Revenue is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement respecting taxation to which the Government of Canada is a signatory;\n(b) a privilege is attached by law to the information or document;\n(c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction; or\n(d) disclosure of the information or document would not, for any other reason, be in the public interest.\n(7) [Determination of objection] Where an objection to the disclosure of information or a document is made under subsection (6), the objection may be determined, on application, in accordance with subsection (8), by the Chief Justice of the Federal Court, or by such other judge of that Court as the Chief Justice may designate to hear such applications.\n(8) [Judge may examine information] A judge who is to determine an objection pursuant to subsection (7) may, if the judge considers it necessary to determine the objection, examine the information or document in relation to which the objection is made and shall grant the objection and order that disclosure of the information or document be refused where the judge is satisfied of any of the grounds mentioned in subsection (6).\n(9) [Limitation period] An application under subsection (7) shall be made within ten days after the objection is made or within such greater or lesser period as the Chief Justice of the Federal Court, or such other judge of that Court as the Chief Justice may designate to hear such applications, considers appropriate.\n(10) [Appeal to Federal Court of Appeal] An appeal lies from a determination under subsection (7) to the Federal Court of Appeal.\n(11) [Limitation period for appeal] An appeal under subsection (10) shall be brought within ten days from the date of the determination appealed from or within such further time as the Federal Court of Appeal considers appropriate in the circumstances.\n(12) [Special rules for hearings] An application under subsection (7) or an appeal brought in respect of that application shall\n(a) be heard in camera; and\n(b) on the request of the person objecting to the disclosure of information, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.\n(13) [Ex parte representations] During the hearing of an application under subsection (7) or an appeal brought in respect of that application, the person who made the objection in respect of which the application was made or the appeal was brought shall, on the request of that person, be given the opportunity to make representations ex parte.\n(14) [Copies] When any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any officer of the Canada Revenue Agency may make, or cause to be made, one or more copies of it, and any copy purporting to be certified by the Minister of National Revenue or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.\n(15) [Further disclosure] No person to whom information or documents have been disclosed or provided pursuant to this subsection or pursuant to an order made under subsection (3) shall further disclose the information or documents except for the purposes of the investigation in relation to which the order was made.\n(16) [Form] An order made under subsection (3) may be in Form 47.\n(17) [Definition of police officer] In this section, police officer means any officer, constable or other person employed for the preservation and maintenance of the public peace.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2; 1994, c. 13, s. 7; 1996, c. 19, s. 70; 1997, c. 23, s. 10; 1999, c. 17, s. 120; 2001, c. 32, s. 26, c. 41, ss. 15, 133; 2005, c. 38, ss. 138, 140; 2010, c. 14, s. 9; 2013, c. 9, s. 15; 2014, c. 17, s. 7; 2018, c. 16, s. 215, c. 27, s. 28; 2022, c. 5, s. 13; 2022, c. 10, s. 138; 2022, c. 10, s. 173; 2023, c. 26, s. 219; 2024, c. 15, s. 100; 2024, c. 16, s. 68; 2024, c. 17, s. 84; 2024, c. 17, s. 111; 2024, c. 17, s. 372(F)",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.48.html"
+  },
+  {
+    "id": "C-46-s462.49",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.49",
+    "marginal_note": "Specific forfeiture provisions unaffected by this Part",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Specific Rules of Forfeiture",
+    "text": "462.49\n(1) This Part does not affect the operation of any other provision of this or any other Act of Parliament respecting the forfeiture of property.\n(2) [Priority for restitution to victims of crime] The property of an offender may be used to satisfy the operation of a provision of this or any other Act of Parliament respecting the forfeiture of property only to the extent that it is not required to satisfy the operation of any other provision of this or any other Act of Parliament respecting restitution to or compensation of persons affected by the commission of offences.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.49.html"
+  },
+  {
+    "id": "C-46-s462.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "462.5",
+    "marginal_note": "Regulations",
+    "part": "PART XII.2 - Proceeds of Crime",
+    "division": "",
+    "heading": "Regulations",
+    "text": "462.5 The Attorney General may make regulations governing the manner of disposing of or otherwise dealing with, in accordance with the law, property forfeited under this Part.",
+    "history": "R.S., 1985, c. 42 (4th Supp.), s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 462.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-462.5.html"
+  },
+  {
+    "id": "C-46-s463",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "463",
+    "marginal_note": "Attempts, accessories",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "463 Except where otherwise expressly provided by law, the following provisions apply in respect of persons who attempt to commit or are accessories after the fact to the commission of offences:\n(a) every one who attempts to commit or is an accessory after the fact to the commission of an indictable offence for which, on conviction, an accused is liable to be sentenced to imprisonment for life is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years;\n(b) every one who attempts to commit or is an accessory after the fact to the commission of an indictable offence for which, on conviction, an accused is liable to imprisonment for fourteen years or less is guilty of an indictable offence and liable to imprisonment for a term that is one-half of the longest term to which a person who is guilty of that offence is liable;\n(c) every one who attempts to commit or is an accessory after the fact to the commission of an offence punishable on summary conviction is guilty of an offence punishable on summary conviction; and\n(d) every one who attempts to commit or is an accessory after the fact to the commission of an offence for which the offender may be prosecuted by indictment or for which he is punishable on summary conviction\n(i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding a term that is one-half of the longest term to which a person who is guilty of that offence is liable, or\n(ii) is guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 463; R.S., 1985, c. 27 (1st Supp.), s. 59; 1998, c. 35, s. 120",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 463",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-463.html"
+  },
+  {
+    "id": "C-46-s464",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "464",
+    "marginal_note": "Counselling offence that is not committed",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "464 Except where otherwise expressly provided by law, the following provisions apply in respect of persons who counsel other persons to commit offences, namely,\n(a) every one who counsels another person to commit an indictable offence is, if the offence is not committed, guilty of an indictable offence and liable to the same punishment to which a person who attempts to commit that offence is liable; and\n(b) every one who counsels another person to commit an offence punishable on summary conviction is, if the offence is not committed, guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 464; R.S., 1985, c. 27 (1st Supp.), s. 60",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 464",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-464.html"
+  },
+  {
+    "id": "C-46-s465",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "465",
+    "marginal_note": "Conspiracy",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "465\n(1) Except where otherwise expressly provided by law, the following provisions apply in respect of conspiracy:\n(a) every one who conspires with any one to commit murder or to cause another person to be murdered, whether in Canada or not, is guilty of an indictable offence and liable to a maximum term of imprisonment for life;\n(b) every one who conspires with any one to prosecute a person for an alleged offence, knowing that they did not commit that offence, is guilty of\n(i) an indictable offence and liable to imprisonment for a term of not more than 10 years or an offence punishable on summary conviction, if the alleged offence is one for which, on conviction, that person would be liable to be sentenced to imprisonment for life or for a term of not more than 14 years, or\n(ii) an indictable offence and liable to imprisonment for a term of not more than five years or an offence punishable on summary conviction, if the alleged offence is one for which, on conviction, that person would be liable to imprisonment for less than 14 years;\n(c) every one who conspires with any one to commit an indictable offence not provided for in paragraph (a) or (b) is guilty of an indictable offence and liable to the same punishment as that to which an accused who is guilty of that offence would, on conviction, be liable; and\n(d) every one who conspires with any one to commit an offence punishable on summary conviction is guilty of an offence punishable on summary conviction.\n(2) [Repealed, 1985, c. 27 (1st Supp.), s. 61]\n(3) [Conspiracy to commit offences] Every one who, while in Canada, conspires with any one to do anything referred to in subsection (1) in a place outside Canada that is an offence under the laws of that place shall be deemed to have conspired to do that thing in Canada.\n(4) [Idem] Every one who, while in a place outside Canada, conspires with any one to do anything referred to in subsection (1) in Canada shall be deemed to have conspired in Canada to do that thing.\n(5) [Jurisdiction] Where a person is alleged to have conspired to do anything that is an offence by virtue of subsection (3) or (4), proceedings in respect of that offence may, whether or not that person is in Canada, be commenced in any territorial division in Canada, and the accused may be tried and punished in respect of that offence in the same manner as if the offence had been committed in that territorial division.\n(6) [Appearance of accused at trial] For greater certainty, the provisions of this Act relating to\n(a) requirements that an accused appear at and be present during proceedings, and\n(b) the exceptions to those requirements,\napply to proceedings commenced in any territorial division pursuant to subsection (5).\n(7) [If previously tried outside Canada] If a person is alleged to have conspired to do anything that is an offence by virtue of subsection (3) or (4) and that person has been tried and dealt with outside Canada in respect of the offence in such a manner that, if the person had been tried and dealt with in Canada, they would be able to plead autrefois acquit, autrefois convict, pardon or an expungement order under the Expungement of Historically Unjust Convictions Act, the person shall be deemed to have been so tried and dealt with in Canada.",
+    "history": "R.S., 1985, c. C-46, s. 465; R.S., 1985, c. 27 (1st Supp.), s. 61; 1998, c. 35, s. 121; 2018, c. 11, s. 28; 2019, c. 25, s. 183",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 465",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-465.html"
+  },
+  {
+    "id": "C-46-s466",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "466",
+    "marginal_note": "Conspiracy in restraint of trade",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "466\n(1) A conspiracy in restraint of trade is an agreement between two or more persons to do or to procure to be done any unlawful act in restraint of trade.\n(2) [Trade union, exception] The purposes of a trade union are not, by reason only that they are in restraint of trade, unlawful within the meaning of subsection (1).",
+    "history": "R.S., 1985, c. C-46, s. 466; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 466",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-466.html"
+  },
+  {
+    "id": "C-46-s467",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467",
+    "marginal_note": "Saving",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467\n(1) No person shall be convicted of the offence of conspiracy by reason only that he\n(a) refuses to work with a workman or for an employer; or\n(b) does any act or causes any act to be done for the purpose of a trade combination, unless that act is an offence expressly punishable by law.\n(2) [Definition of trade combination] In this section, trade combination means any combination between masters or workmen or other persons for the purpose of regulating or altering the relations between masters or workmen, or the conduct of a master or workman in or in respect of his business, employment or contract of employment or service.",
+    "history": "R.S., c. C-34, s. 425",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.html"
+  },
+  {
+    "id": "C-46-s467.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.1",
+    "marginal_note": "Definitions",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.1\n(1) The following definitions apply in this Act.\ncriminal organization means a group, however organized, that\n(a) is composed of three or more persons in or outside Canada; and\n(b) has as one of its main purposes or main activities the facilitation or commission of one or more serious offences that, if committed, would likely result in the direct or indirect receipt of a material benefit, including a financial benefit, by the group or by any of the persons who constitute the group.\nIt does not include a group of persons that forms randomly for the immediate commission of a single offence. (organisation criminelle)\nserious offence means an indictable offence under this or any other Act of Parliament for which the maximum punishment is imprisonment for five years or more, or another offence that is prescribed by regulation. (infraction grave)\n(2) [Facilitation] For the purposes of this section, section 467.11 and 467.111, facilitation of an offence does not require knowledge of a particular offence the commission of which is facilitated, or that an offence actually be committed.\n(3) [Commission of offence] In this section and in sections 467.11 to 467.13, committing an offence means being a party to it or counselling any person to be a party to it.\n(4) [Regulations] The Governor in Council may make regulations prescribing offences that are included in the definition serious offence in subsection (1).",
+    "history": "1997, c. 23, s. 11; 2001, c. 32, s. 27; 2014, c. 17, s. 8",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.1.html"
+  },
+  {
+    "id": "C-46-s467.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.11",
+    "marginal_note": "Participation in activities of criminal organization",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.11\n(1) Every person who, for the purpose of enhancing the ability of a criminal organization to facilitate or commit an indictable offence under this or any other Act of Parliament, knowingly, by act or omission, participates in or contributes to any activity of the criminal organization is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.\n(2) [Prosecution] In a prosecution for an offence under subsection (1), it is not necessary for the prosecutor to prove that\n(a) the criminal organization actually facilitated or committed an indictable offence;\n(b) the participation or contribution of the accused actually enhanced the ability of the criminal organization to facilitate or commit an indictable offence;\n(c) the accused knew the specific nature of any indictable offence that may have been facilitated or committed by the criminal organization; or\n(d) the accused knew the identity of any of the persons who constitute the criminal organization.\n(3) [Factors] In determining whether an accused participates in or contributes to any activity of a criminal organization, the Court may consider, among other factors, whether the accused\n(a) uses a name, word, symbol or other representation that identifies, or is associated with, the criminal organization;\n(b) frequently associates with any of the persons who constitute the criminal organization;\n(c) receives any benefit from the criminal organization; or\n(d) repeatedly engages in activities at the instruction of any of the persons who constitute the criminal organization.",
+    "history": "2001, c. 32, s. 27; 2019, c. 25, s. 184",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.11.html"
+  },
+  {
+    "id": "C-46-s467.111",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.111",
+    "marginal_note": "Recruitment of members by a criminal organization",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.111 Every person who, for the purpose of enhancing the ability of a criminal organization to facilitate or commit an indictable offence under this Act or any other Act of Parliament, recruits, solicits, encourages, coerces or invites a person to join the criminal organization, is guilty of an indictable offence and liable,\n(a) in the case where the person recruited, solicited, encouraged or invited is under 18 years of age, to imprisonment for a term not exceeding five years, and to a minimum punishment of imprisonment for a term of six months; and\n(b) in any other case, to imprisonment for a term not exceeding five years.",
+    "history": "2014, c. 17, s. 9",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.111.html"
+  },
+  {
+    "id": "C-46-s467.12",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.12",
+    "marginal_note": "Commission of offence for criminal organization",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.12\n(1) Every person who commits an indictable offence under this or any other Act of Parliament for the benefit of, at the direction of, or in association with, a criminal organization is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.\n(2) [Prosecution] In a prosecution for an offence under subsection (1), it is not necessary for the prosecutor to prove that the accused knew the identity of any of the persons who constitute the criminal organization.",
+    "history": "2001, c. 32, s. 27",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.12.html"
+  },
+  {
+    "id": "C-46-s467.13",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.13",
+    "marginal_note": "Instructing commission of offence for criminal organization",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.13\n(1) Every person who is one of the persons who constitute a criminal organization and who knowingly instructs, directly or indirectly, any person to commit an offence under this or any other Act of Parliament for the benefit of, at the direction of, or in association with, the criminal organization is guilty of an indictable offence and liable to imprisonment for life.\n(2) [Prosecution] In a prosecution for an offence under subsection (1), it is not necessary for the prosecutor to prove that\n(a) an offence other than the offence under subsection (1) was actually committed;\n(b) the accused instructed a particular person to commit an offence; or\n(c) the accused knew the identity of all of the persons who constitute the criminal organization.",
+    "history": "2001, c. 32, s. 27",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.13.html"
+  },
+  {
+    "id": "C-46-s467.14",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.14",
+    "marginal_note": "Sentences to be served consecutively",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.14 A sentence imposed on a person for an offence under section 467.11, 467.111, 467.12 or 467.13 shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events and to any other sentence to which the person is subject at the time the sentence is imposed on the person for an offence under any of those sections.",
+    "history": "2001, c. 32, s. 27; 2014, c. 17, s. 10",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.14.html"
+  },
+  {
+    "id": "C-46-s467.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "467.2",
+    "marginal_note": "",
+    "part": "PART XIII - Attempts — Conspiracies — Accessories",
+    "division": "",
+    "heading": "PART XIII - Attempts — Conspiracies — Accessories",
+    "text": "467.2 [Repealed, 2019, c. 25, s. 185]",
+    "history": "",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 467.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-467.2.html"
+  },
+  {
+    "id": "C-46-s468",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "468",
+    "marginal_note": "Superior court of criminal jurisdiction",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "468 Every superior court of criminal jurisdiction has jurisdiction to try any indictable offence.",
+    "history": "R.S., c. C-34, s. 426",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 468",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-468.html"
+  },
+  {
+    "id": "C-46-s469",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "469",
+    "marginal_note": "Court of criminal jurisdiction",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "469 Every court of criminal jurisdiction has jurisdiction to try an indictable offence other than\n(a) an offence under any of the following sections:\n(i) section 47 (treason),\n(ii) [Repealed, 2018, c. 29, s. 61]\n(iii) section 51 (intimidating Parliament or a legislature),\n(iv) section 53 (inciting to mutiny),\n(v) section 61 (seditious offences),\n(vi) section 74 (piracy),\n(vii) section 75 (piratical acts), or\n(viii) section 235 (murder);\n(b) [Accessories] the offence of being an accessory after the fact to high treason or treason or murder;\n(c) an offence under section 119 (bribery) by the holder of a judicial office;\n(c.1) [Crimes against humanity] an offence under any of sections 4 to 7 of the Crimes Against Humanity and War Crimes Act;\n(d) [Attempts] the offence of attempting to commit any offence mentioned in subparagraphs (a)(i) to (vii); or\n(e) [Conspiracy] the offence of conspiring to commit any offence mentioned in paragraph (a).",
+    "history": "R.S., 1985, c. C-46, s. 469; R.S., 1985, c. 27 (1st Supp.), s. 62; 2000, c. 24, s. 44; 2018, c. 29, s. 61",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 469",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-469.html"
+  },
+  {
+    "id": "C-46-s470",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "470",
+    "marginal_note": "Jurisdiction over person",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "470 Subject to this Act, every superior court of criminal jurisdiction and every court of criminal jurisdiction that has power to try an indictable offence is competent to try an accused for that offence\n(a) if the accused is found, is arrested or is in custody within the territorial jurisdiction of the court; or\n(b) if the accused has been ordered to be tried by\n(i) that court, or\n(ii) any other court, the jurisdiction of which has by lawful authority been transferred to that court.",
+    "history": "R.S., 1985, c. C-46, s. 470; R.S., 1985, c. 27 (1st Supp.), s. 101",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 470",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-470.html"
+  },
+  {
+    "id": "C-46-s471",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "471",
+    "marginal_note": "Trial by jury compulsory",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "471 Except where otherwise expressly provided by law, every accused who is charged with an indictable offence shall be tried by a court composed of a judge and jury.",
+    "history": "R.S., c. C-34, s. 429",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 471",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-471.html"
+  },
+  {
+    "id": "C-46-s472",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "472",
+    "marginal_note": "",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "472 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 63]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 472",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-472.html"
+  },
+  {
+    "id": "C-46-s473",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "473",
+    "marginal_note": "Trial without jury",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "473\n(1) Notwithstanding anything in this Act, an accused charged with an offence listed in section 469 may, with the consent of the accused and the Attorney General, be tried without a jury by a judge of a superior court of criminal jurisdiction.\n(1.1) [Joinder of other offences] Where the consent of the accused and the Attorney General is given in accordance with subsection (1), the judge of the superior court of criminal jurisdiction may order that any offence be tried by that judge in conjunction with the offence listed in section 469.\n(2) [Withdrawal of consent] Notwithstanding anything in this Act, where the consent of an accused and the Attorney General is given in accordance with subsection (1), that consent shall not be withdrawn unless both the accused and the Attorney General agree to the withdrawal.",
+    "history": "R.S., 1985, c. C-46, s. 473; R.S., 1985, c. 27 (1st Supp.), s. 63; 1994, c. 44, s. 30",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 473",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-473.html"
+  },
+  {
+    "id": "C-46-s474",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "474",
+    "marginal_note": "Adjournment when no jury summoned",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "474\n(1) Where the competent authority has determined that a panel of jurors is not to be summoned for a term or sittings of the court for the trial of criminal cases in any territorial division, the clerk of the court may, on the day of the opening of the term or sittings, if a judge is not present to preside over the court, adjourn the court and the business of the court to a subsequent day.\n(2) [Adjournment on instructions of judge] A clerk of the court for the trial of criminal cases in any territorial division may, at any time, on the instructions of the presiding judge or another judge of the court, adjourn the court and the business of the court to a subsequent day.",
+    "history": "R.S., 1985, c. C-46, s. 474; 1994, c. 44, s. 31",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 474",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-474.html"
+  },
+  {
+    "id": "C-46-s475",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "475",
+    "marginal_note": "Accused absconding during trial",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "General",
+    "text": "475\n(1) Notwithstanding any other provision of this Act, where an accused, whether or not he is charged jointly with another, absconds during the course of his trial,\n(a) he shall be deemed to have waived his right to be present at his trial, and\n(b) the court may\n(i) continue the trial and proceed to a judgment or verdict and, if it finds the accused guilty, impose a sentence on him in his absence, or\n(ii) if a warrant in Form 7 is issued for the arrest of the accused, adjourn the trial to await his appearance,\nbut where the trial is adjourned pursuant to subparagraph (b)(ii), the court may, at any time, continue the trial if it is satisfied that it is no longer in the interests of justice to await the appearance of the accused.\n(2) [Adverse inference] Where a court continues a trial pursuant to subsection (1), it may draw an inference adverse to the accused from the fact that he has absconded.\n(3) [Accused not entitled to re-opening] Where an accused reappears at his trial that is continuing pursuant to subsection (1), he is not entitled to have any part of the proceedings that was conducted in his absence re-opened unless the court is satisfied that because of exceptional circumstances it is in the interests of justice to re-open the proceedings.\n(4) [Counsel for accused may continue to act] Where an accused has absconded during the course of his trial and the court continues the trial, counsel for the accused is not thereby deprived of any authority he may have to continue to act for the accused in the proceedings.",
+    "history": "R.S., 1985, c. C-46, s. 475; R.S., 1985, c. 27 (1st Supp.), s. 185(F), c. 1 (4th Supp.), s. 18(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 475",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-475.html"
+  },
+  {
+    "id": "C-46-s476",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "476",
+    "marginal_note": "Special jurisdictions",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "476 For the purposes of this Act,\n(a) where an offence is committed in or on any water or on a bridge between two or more territorial divisions, the offence shall be deemed to have been committed in any of the territorial divisions;\n(b) where an offence is committed on the boundary of two or more territorial divisions or within five hundred metres of any such boundary, or the offence was commenced within one territorial division and completed within another, the offence shall be deemed to have been committed in any of the territorial divisions;\n(c) where an offence is committed in or on a vehicle employed in a journey, or on board a vessel employed on a navigable river, canal or inland water, the offence shall be deemed to have been committed in any territorial division through which the vehicle or vessel passed in the course of the journey or voyage on which the offence was committed, and where the center or other part of the road, or navigable river, canal or inland water on which the vehicle or vessel passed in the course of the journey or voyage is the boundary of two or more territorial divisions, the offence shall be deemed to have been committed in any of the territorial divisions;\n(d) where an offence is committed in an aircraft in the course of a flight of that aircraft, it shall be deemed to have been committed\n(i) in the territorial division in which the flight commenced,\n(ii) in any territorial division over which the aircraft passed in the course of the flight, or\n(iii) in the territorial division in which the flight ended; and\n(e) where an offence is committed in respect of the mail in the course of its door-to-door delivery, the offence shall be deemed to have been committed in any territorial division through which the mail was carried on that delivery.",
+    "history": "R.S., 1985, c. C-46, s. 476; R.S., 1985, c. 27 (1st Supp.), s. 186; 1992, c. 1, s. 58",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 476",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-476.html"
+  },
+  {
+    "id": "C-46-s477",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "477",
+    "marginal_note": "Definition of ship",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "477\n(1) In sections 477.1 to 477.4, ship includes any description of vessel, boat or craft designed, used or capable of being used solely or partly for marine navigation, without regard to method or lack of propulsion.\n(2) [Saving] Nothing in sections 477.1 to 477.4 limits the operation of any other Act of Parliament or the jurisdiction that a court may exercise apart from those sections.",
+    "history": "R.S., 1985, c. C-46, s. 477; 1990, c. 44, s. 15; 1996, c. 31, s. 67",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 477",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-477.html"
+  },
+  {
+    "id": "C-46-s477.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "477.1",
+    "marginal_note": "Offences outside of Canada",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "477.1 Every person who commits an act or omission that, if it occurred in Canada, would be an offence under a federal law, within the meaning of section 2 of the Oceans Act, is deemed to have committed that act or omission in Canada if it is an act or omission\n(a) in the exclusive economic zone of Canada that\n(i) is committed by a person who is in the exclusive economic zone of Canada in connection with exploring or exploiting, conserving or managing the natural resources, whether living or non-living, of the exclusive economic zone of Canada, and\n(ii) is committed by or in relation to a person who is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act;\n(b) that is committed in a place in or above the continental shelf of Canada and that is an offence in that place by virtue of section 20 of the Oceans Act;\n(c) that is committed outside Canada on board or by means of a ship registered or licensed, or for which an identification number has been issued, pursuant to any Act of Parliament;\n(d) that is committed outside Canada in the course of hot pursuit; or\n(e) that is committed outside the territory of any state by a Canadian citizen.",
+    "history": "1990, c. 44, s. 15; 1996, c. 31, s. 68; 2001, c. 27, s. 247",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 477.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-477.1.html"
+  },
+  {
+    "id": "C-46-s477.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "477.2",
+    "marginal_note": "Consent of Attorney General of Canada",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "477.2\n(1) No proceedings in respect of an offence committed in or on the territorial sea of Canada shall be continued unless the consent of the Attorney General of Canada is obtained not later than eight days after the proceedings are commenced, if the accused is not a Canadian citizen and the offence is alleged to have been committed on board any ship registered outside Canada.\n(1.1) [Exception] Subsection (1) does not apply to proceedings by way of summary conviction.\n(2) [Consent of Attorney General of Canada] No proceedings in respect of which courts have jurisdiction by virtue only of paragraph 477.1(a) or (b) shall be continued unless the consent of the Attorney General of Canada is obtained not later than eight days after the proceedings are commenced, if the accused is not a Canadian citizen and the offence is alleged to have been committed on board any ship registered outside Canada.\n(3) [Consent of Attorney General of Canada] No proceedings in respect of which courts have jurisdiction by virtue only of paragraph 477.1(d) or (e) shall be continued unless the consent of the Attorney General of Canada is obtained not later than eight days after the proceedings are commenced.\n(4) [Consent to be filed] The consent of the Attorney General required by subsection (1), (2) or (3) must be filed with the clerk of the court in which the proceedings have been instituted.",
+    "history": "1990, c. 44, s. 15; 1994, c. 44, s. 32; 1996, c. 31, s. 69",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 477.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-477.2.html"
+  },
+  {
+    "id": "C-46-s477.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "477.3",
+    "marginal_note": "Exercising powers of arrest, entry, etc.",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "477.3\n(1) Every power of arrest, entry, search or seizure or other power that could be exercised in Canada in respect of an act or omission referred to in section 477.1 may be exercised, in the circumstances referred to in that section,\n(a) at the place or on board the ship or marine installation or structure, within the meaning of section 2 of the Oceans Act, where the act or omission occurred; or\n(b) where hot pursuit has been commenced, at any place on the seas, other than a place that is part of the territorial sea of any other state.\n(2) [Arrest, search, seizure, etc.] A justice or judge in any territorial division in Canada has jurisdiction to authorize an arrest, entry, search or seizure or an investigation or other ancillary matter related to an offence\n(a) committed in or on the territorial sea of Canada or any area of the sea that forms part of the internal waters of Canada, or\n(b) referred to in section 477.1\nin the same manner as if the offence had been committed in that territorial division.\n(3) [Limitation] Where an act or omission that is an offence by virtue only of section 477.1 is alleged to have been committed on board any ship registered outside Canada, the powers referred to in subsection (1) shall not be exercised outside Canada with respect to that act or omission without the consent of the Attorney General of Canada.",
+    "history": "1990, c. 44, s. 15; 1996, c. 31, s. 70",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 477.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-477.3.html"
+  },
+  {
+    "id": "C-46-s477.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "477.4",
+    "marginal_note": "",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "477.4\n(1) and (2) [Repealed, 1996, c. 31, s. 71]\n(3) [Evidence] In proceedings in respect of an offence,\n(a) a certificate referred to in subsection 23(1) of the Oceans Act, or\n(b) a certificate issued by or under the authority of the Minister of Foreign Affairs containing a statement that any geographical location specified in the certificate was, at any time material to the proceedings, in an area of a fishing zone of Canada that is not within the internal waters of Canada or the territorial sea of Canada or outside the territory of any state,\nis conclusive proof of the truth of the statement without proof of the signature or official character of the person appearing to have issued the certificate.\n(4) [Certificate cannot be compelled] A certificate referred to in subsection (3) is admissible in evidence in proceedings referred to in that subsection but its production cannot be compelled.",
+    "history": "1990, c. 44, s. 15; 1995, c. 5, s. 25; 1996, c. 31, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 477.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-477.4.html"
+  },
+  {
+    "id": "C-46-s478",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "478",
+    "marginal_note": "Offence committed entirely in one province",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "478\n(1) Subject to this Act, a court in a province shall not try an offence committed entirely in another province.\n(2) [Exception] Every proprietor, publisher, editor or other person charged with the publication of a defamatory libel in a newspaper or with conspiracy to publish a defamatory libel in a newspaper shall be dealt with, indicted, tried and punished in the province where he resides or in which the newspaper is printed.\n(3) [Idem] An accused who is charged with an offence that is alleged to have been committed in Canada outside the province in which the accused is may, if the offence is not an offence mentioned in section 469 and\n(a) in the case of proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government, if the Attorney General of Canada consents, or\n(b) in any other case, if the Attorney General of the province where the offence is alleged to have been committed consents,\nappear before a court or judge that would have had jurisdiction to try that offence if it had been committed in the province where the accused is, and where the accused consents to plead guilty and pleads guilty to that offence, the court or judge shall determine the accused to be guilty of the offence and impose the punishment warranted by law, but where the accused does not consent to plead guilty and does not plead guilty, the accused shall, if the accused was in custody prior to appearance, be returned to custody and shall be dealt with according to law.\n(4) [Where accused ordered to stand trial] Notwithstanding that an accused described in subsection (3) has been ordered to stand trial or that an indictment has been preferred against the accused in respect of the offence to which he desires to plead guilty, the accused shall be deemed simply to stand charged of that offence without a preliminary inquiry having been conducted or an indictment having been preferred with respect thereto.\n(5) [Definition of newspaper] In this section, newspaper has the same meaning as in section 297.",
+    "history": "R.S., 1985, c. C-46, s. 478; R.S., 1985, c. 27 (1st Supp.), ss. 64, 101(E); 1994, c. 44, s. 33(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 478",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-478.html"
+  },
+  {
+    "id": "C-46-s479",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "479",
+    "marginal_note": "Offence outstanding in same province",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "479 Where an accused is charged with an offence that is alleged to have been committed in the province in which he is, he may, if the offence is not an offence mentioned in section 469 and\n(a) in the case of proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government, the Attorney General of Canada consents, or\n(b) in any other case, the Attorney General of the province where the offence is alleged to have been committed consents,\nappear before a court or judge that would have had jurisdiction to try that offence if it had been committed in the place where the accused is, and where the accused consents to plead guilty and pleads guilty to that offence, the court or judge shall determine the accused to be guilty of the offence and impose the punishment warranted by law, but where the accused does not consent to plead guilty and does not plead guilty, the accused shall, if the accused was in custody prior to appearance, be returned to custody and shall be dealt with according to law.",
+    "history": "R.S., 1985, c. C-46, s. 479; R.S., 1985, c. 27 (1st Supp.), s. 65; 1994, c. 44, s. 34(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 479",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-479.html"
+  },
+  {
+    "id": "C-46-s480",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "480",
+    "marginal_note": "Offence in unorganized territory",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "480\n(1) Where an offence is committed in an unorganized tract of country in any province or on a lake, river or other water therein, not included in a territorial division or in a provisional judicial district, proceedings in respect thereof may be commenced and an accused may be charged, tried and punished in respect thereof within any territorial division or provisional judicial district of the province in the same manner as if the offence had been committed within that territorial division or provisional judicial district.\n(2) [New territorial division] Where a provisional judicial district or a new territorial division is constituted in an unorganized tract referred to in subsection (1), the jurisdiction conferred by that subsection continues until appropriate provision is made by law for the administration of criminal justice within the provisional judicial district or new territorial division.",
+    "history": "R.S., c. C-34, s. 436",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 480",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-480.html"
+  },
+  {
+    "id": "C-46-s481",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "481",
+    "marginal_note": "Offence not in a province",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "481 Where an offence is committed in a part of Canada not in a province, proceedings in respect thereof may be commenced and the accused may be charged, tried and punished within any territorial division in any province in the same manner as if that offence had been committed in that territorial division.",
+    "history": "R.S., c. C-34, s. 437",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 481",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-481.html"
+  },
+  {
+    "id": "C-46-s481.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "481.1",
+    "marginal_note": "Offence in Canadian waters",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "481.1 Where an offence is committed in or on the territorial sea of Canada or any area of the sea that forms part of the internal waters of Canada, proceedings in respect thereof may, whether or not the accused is in Canada, be commenced and an accused may be charged, tried and punished within any territorial division in Canada in the same manner as if the offence had been committed in that territorial division.",
+    "history": "1996, c. 31, s. 72",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 481.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-481.1.html"
+  },
+  {
+    "id": "C-46-s481.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "481.2",
+    "marginal_note": "Offence outside Canada",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "481.2 Subject to this or any other Act of Parliament, where an act or omission is committed outside Canada and the act or omission is an offence when committed outside Canada under this or any other Act of Parliament, proceedings in respect of the offence may, whether or not the accused is in Canada, be commenced, and an accused may be charged, tried and punished within any territorial division in Canada in the same manner as if the offence had been committed in that territorial division.",
+    "history": "1996, c. 31, s. 72; 2008, c. 18, s. 10",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 481.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-481.2.html"
+  },
+  {
+    "id": "C-46-s481.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "481.3",
+    "marginal_note": "Appearance of accused at trial",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Special Jurisdiction",
+    "text": "481.3 For greater certainty, the provisions of this Act relating to\n(a) the requirement of the appearance of an accused at proceedings, and\n(b) the exceptions to that requirement\napply to proceedings commenced in any territorial division pursuant to section 481, 481.1 or 481.2.",
+    "history": "1996, c. 31, s. 72",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 481.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-481.3.html"
+  },
+  {
+    "id": "C-46-s482",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "482",
+    "marginal_note": "Power to make rules",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Rules of Court",
+    "text": "482\n(1) Every superior court of criminal jurisdiction and every court of appeal may make rules of court not inconsistent with this or any other Act of Parliament, and any rules so made apply to any prosecution, proceeding, action or appeal, as the case may be, within the jurisdiction of that court, instituted in relation to any matter of a criminal nature or arising from or incidental to any such prosecution, proceeding, action or appeal.\n(2) [Power to make rules] The following courts may make rules of court not inconsistent with this Act or any other Act of Parliament that are applicable to any prosecution, proceeding, including a preliminary inquiry or proceedings within the meaning of Part XXVII, action or appeal, as the case may be, within the jurisdiction of that court, instituted in relation to any matter of a criminal nature or arising from or incidental to the prosecution, proceeding, action or appeal:\n(a) every court of criminal jurisdiction for a province;\n(b) every appeal court within the meaning of section 812 that is not a court referred to in subsection (1);\n(c) the Ontario Court of Justice;\n(d) the Court of Quebec and every municipal court in the Province of Quebec;\n(e) the Provincial Court of Nova Scotia;\n(f) the Provincial Court of New Brunswick;\n(g) the Provincial Court of Manitoba;\n(h) the Provincial Court of British Columbia;\n(i) the Provincial Court of Prince Edward Island;\n(j) the Provincial Court of Saskatchewan;\n(k) the Provincial Court of Alberta;\n(l) the Provincial Court of Newfoundland and Labrador;\n(m) the Territorial Court of Yukon;\n(n) the Territorial Court of the Northwest Territories; and\n(o) the Nunavut Court of Justice.\n(3) [Purpose of rules] Rules under subsection (1) or (2) may be made\n(a) generally to regulate the duties of the officers of the court and any other matter considered expedient to attain the ends of justice and carry into effect the provisions of the law;\n(b) to regulate the sittings of the court or any division thereof, or of any judge of the court sitting in chambers, except in so far as they are regulated by law;\n(c) to regulate the pleading, practice and procedure in criminal matters, including pre-hearing conferences held under section 625.1, proceedings with respect to judicial interim release and preliminary inquiries and, in the case of rules under subsection (1), proceedings with respect to mandamus, certiorari, habeas corpus, prohibition and procedendo and proceedings on an appeal under section 830; and\n(d) to carry out the provisions of this Act relating to appeals from conviction, acquittal or sentence and, without restricting the generality of this paragraph,\n(i) for furnishing necessary forms and instructions in relation to notices of appeal or applications for leave to appeal to officials or other persons requiring or demanding them,\n(ii) for ensuring the accuracy of notes taken at a trial and the verification of any copy or transcript,\n(iii) for keeping writings, exhibits or other things connected with the proceedings on the trial,\n(iv) for securing the safe custody of property during the period in which the operation of an order with respect to that property is suspended under subsection 689(1), and\n(v) for providing that the Attorney General and counsel who acted for the Attorney General at the trial be supplied with certified copies of writings, exhibits and things connected with the proceedings that are required for the purposes of their duties.\n(4) [Publication] Rules of court that are made under this section must be published or otherwise made available to the public.\n(5) [Regulations to secure uniformity] Notwithstanding anything in this section, the Governor in Council may make such provision as he considers proper to secure uniformity in the rules of court in criminal matters, and all uniform rules made under the authority of this subsection prevail and have effect as if enacted by this Act.",
+    "history": "R.S., 1985, c. C-46, s. 482; R.S., 1985, c. 27 (1st Supp.), s. 66; 1994, c. 44, s. 35; 2002, c. 13, s. 17; 2015, c. 3, s. 50; 2019, c. 25, s. 186",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 482",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-482.html"
+  },
+  {
+    "id": "C-46-s482.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "482.1",
+    "marginal_note": "Power to make rules respecting case management",
+    "part": "PART XIV - Jurisdiction",
+    "division": "",
+    "heading": "Rules of Court",
+    "text": "482.1\n(1) A court referred to in subsection 482(1) or (2) may make rules for case management, including rules\n(a) for the determination of any matter that would assist the court in effective and efficient case management;\n(b) permitting personnel of the court to deal with administrative matters relating to proceedings out of court; and\n(c) establishing case management schedules.\n(2) [Compliance with directions] The parties to a case shall comply with any direction made in accordance with a rule made under subsection (1).\n(3) [Summons or warrant] If rules are made under subsection (1), a court, justice or judge may issue a summons or warrant to compel the presence of the accused at case management proceedings.\n(4) [Provisions to apply] Sections 512 and 512.3 apply, with any modifications that the circumstances require, to the issuance of a summons or a warrant under subsection (3).\n(5) [Subsections 482(4) and (5) to apply] Subsections 482(4) and (5) apply, with any modifications that the circumstances require, to rules made under subsection (1).\n(6) [Repealed, 2019, c. 25, s. 187]",
+    "history": "2002, c. 13, s. 18; 2019, c. 25, s. 187; 2022, c. 17, s. 13",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 482.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-482.1.html"
+  },
+  {
+    "id": "C-46-s483",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "483",
+    "marginal_note": "Officials with powers of two justices",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "483 Every judge or provincial court judge authorized by the law of the province in which he is appointed to do anything that is required to be done by two or more justices may do alone anything that this Act or any other Act of Parliament authorizes two or more justices to do.",
+    "history": "R.S., 1985, c. C-46, s. 483; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 483",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-483.html"
+  },
+  {
+    "id": "C-46-s484",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "484",
+    "marginal_note": "Preserving order in court",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "484 Every judge or provincial court judge has the same power and authority to preserve order in a court over which he presides as may be exercised by the superior court of criminal jurisdiction of the province during the sittings thereof.",
+    "history": "R.S., 1985, c. C-46, s. 484; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 484",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-484.html"
+  },
+  {
+    "id": "C-46-s485",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "485",
+    "marginal_note": "Procedural irregularities",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "485\n(1) Jurisdiction over an offence is not lost by reason of the failure of any court, judge, provincial court judge or justice to act in the exercise of that jurisdiction at any particular time, or by reason of a failure to comply with any of the provisions of this Act respecting adjournments or remands.\n(1.1) [When accused not appearing personally or in person] Jurisdiction over an accused is not lost by reason of the failure of the accused to appear personally or in person, so long as the provisions of this Act or a rule made under section 482 or 482.1 permitting the accused not to appear personally or in person apply.\n(2) [Summons or warrant] Where jurisdiction over an accused or a defendant is lost and has not been regained, a court, judge, provincial court judge or justice may, within three months after the loss of jurisdiction, issue a summons, or if it or he considers it necessary in the public interest, a warrant for the arrest of the accused or defendant.\n(3) [Dismissal for want of prosecution] Where no summons or warrant is issued under subsection (2) within the period provided therein, the proceedings shall be deemed to be dismissed for want of prosecution and shall not be recommenced except in accordance with section 485.1.\n(4) [Adjournment and order] Where, in the opinion of the court, judge, provincial court judge or justice, an accused or a defendant who appears at a proceeding has been misled or prejudiced by reason of any matter referred to in subsection (1), the court, judge, provincial court judge or justice may adjourn the proceeding and may make such order as it or he considers appropriate.\n(5) [Part XVI to apply] The provisions of Part XVI apply with such modifications as the circumstances require where a summons or warrant is issued under subsection (2).",
+    "history": "R.S., 1985, c. C-46, s. 485; R.S., 1985, c. 27 (1st Supp.), s. 67; 1992, c. 1, s. 60(F); 1997, c. 18, s. 40; 2002, c. 13, s. 19; 2019, c. 25, s. 188; 2022, c. 17, s. 14",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 485",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-485.html"
+  },
+  {
+    "id": "C-46-s485.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "485.1",
+    "marginal_note": "Recommencement where dismissal for want of prosecution",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "485.1 Where an indictment in respect of a transaction is dismissed or deemed by any provision of this Act to be dismissed for want of prosecution, a new information shall not be laid and a new indictment shall not be preferred before any court in respect of the same transaction without\n(a) the personal consent in writing of the Attorney General or Deputy Attorney General, in any prosecution conducted by the Attorney General or in which the Attorney General intervenes; or\n(b) the written order of a judge of that court, in any prosecution conducted by a prosecutor other than the Attorney General and in which the Attorney General does not intervene.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 67",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 485.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-485.1.html"
+  },
+  {
+    "id": "C-46-s485.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "485.2",
+    "marginal_note": "Summons — Identification of Criminals Act",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "485.2\n(1) A justice or judge may, on application in writing and on oath in Form 6.1, issue a summons, in Form 6.2, requiring an accused or offender to appear at a time and place stated in it for the purposes of the Identification of Criminals Act if\n(a) the accused is charged with, or the offender has been determined to be guilty of, an offence referred to in paragraph 2(1)(c) of that Act;\n(b) the accused or offender was previously required to appear for the purposes of that Act and the measurements, processes or operations referred to in that Act were not completed; and\n(c) the justice or judge is satisfied that the reasons for the measurements, processes or operations not having been completed were exceptional.\n(2) [Limitation] Subsection (1) applies in respect of an offender only if proceedings are ongoing in relation to the matter for which they were previously required to appear for the purposes of the Identification of Criminals Act and for which the sentencing proceedings have not concluded.\n(3) [Reasons] The application must state the reasons why the measurements, processes or operations were not completed.\n(4) [Ex parte application] A justice or judge may proceed ex parte to determine an application made under subsection (1).\n(5) [Application — telecommunication] The application may also be made by any means of telecommunication that produces a writing.\n(6) [Alternative to oath] A person who uses a means of telecommunication referred to in subsection (5) may, instead of swearing an oath, make a statement in writing stating that all matters contained in the application are true to their knowledge and belief, and that statement is deemed to be a statement made under oath.\n(7) [Contents of summons] The summons must\n(a) be directed to the accused or offender;\n(b) set out briefly the offence in respect of which the accused is charged or the offender has been determined to be guilty; and\n(c) set out a summary of subsection 145(3), section 512.1 and subsection 524(4).\n(8) [Service of summons] The summons must be served by a peace officer who shall either deliver it personally to the person to whom it is directed or, if that person cannot conveniently be found, leave it for the person at their latest or usual place of residence with any person found there who appears to be at least 16 years of age.",
+    "history": "2022, c. 17, s. 15",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 485.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-485.2.html"
+  },
+  {
+    "id": "C-46-s486",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486",
+    "marginal_note": "Exclusion of public",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486\n(1) Any proceedings against an accused shall be held in open court, but the presiding judge or justice may, on application of the prosecutor or a witness or on his or her own motion, order the exclusion of all or any members of the public from the court room for all or part of the proceedings, or order that the witness testify behind a screen or other device that would allow the witness not to be seen by members of the public, if the judge or justice is of the opinion that such an order is in the interest of public morals, the maintenance of order or the proper administration of justice or is necessary to prevent injury to international relations or national defence or national security.\n(1.1) [Application] The application may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place.\n(2) [Factors to be considered] In determining whether the order is in the interest of the proper administration of justice, the judge or justice shall consider\n(a) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process;\n(b) the safeguarding of the interests of witnesses under the age of 18 years in all proceedings;\n(c) the ability of the witness to give a full and candid account of the acts complained of if the order were not made;\n(d) whether the witness needs the order for their security or to protect them from intimidation or retaliation;\n(e) the protection of justice system participants who are involved in the proceedings;\n(f) whether effective alternatives to the making of the proposed order are available in the circumstances;\n(g) the salutary and deleterious effects of the proposed order; and\n(h) any other factor that the judge or justice considers relevant.\n(3) [Reasons to be stated] If an accused is charged with an offence under section 151, 152, 153, 153.1 or 155, subsection 160(2) or (3) or section 163.1, 170, 171, 171.1, 172, 172.1, 172.2, 173, 271, 272, 273, 279.01, 279.011, 279.02, 279.03, 286.1, 286.2 or 286.3 and the prosecutor or the accused applies for an order under subsection (1), the judge or justice shall, if no such order is made, state, by reference to the circumstances of the case, the reason for not making an order.\n(4) [No adverse inference] No adverse inference may be drawn from the fact that an order is, or is not, made under this section.",
+    "history": "R.S., 1985, c. C-46, s. 486; R.S., 1985, c. 27 (1st Supp.), s. 203, c. 19 (3rd Supp.), s. 14, c. 23 (4th Supp.), s. 1; 1992, c. 1, s. 60(F), c. 21, s. 9; 1993, c. 45, s. 7; 1997, c. 16, s. 6; 1999, c. 25, s. 2(Preamble); 2001, c. 32, s. 29, c. 41, ss. 16, 34, 133; 2002, c. 13, s. 20; 2005, c. 32, s. 15, c. 43, ss. 4, 8; 2010, c. 3, s. 4; 2012, c. 1, s. 28; 2014, c. 25, s. 21; 2015, c. 13, s. 13, c. 20, s. 21; 2019, c. 25, s. 189",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.html"
+  },
+  {
+    "id": "C-46-s486.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.1",
+    "marginal_note": "Support person — witnesses under 18 or who have a disability",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.1\n(1) In any proceedings against an accused, the judge or justice shall, on application of the prosecutor in respect of a witness who is under the age of 18 years or who has a mental or physical disability, or on application of such a witness, order that a support person of the witness’ choice be permitted to be present and to be close to the witness while the witness testifies, unless the judge or justice is of the opinion that the order would interfere with the proper administration of justice.\n(2) [Other witnesses] In any proceedings against an accused, the judge or justice may, on application of the prosecutor in respect of a witness, or on application of a witness, order that a support person of the witness’ choice be permitted to be present and to be close to the witness while the witness testifies if the judge or justice is of the opinion that the order would facilitate the giving of a full and candid account by the witness of the acts complained of or would otherwise be in the interest of the proper administration of justice.\n(2.1) [Application] An application referred to in subsection (1) or (2) may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place.\n(3) [Factors to be considered] In determining whether to make an order under subsection (2), the judge or justice shall consider\n(a) the age of the witness;\n(b) the witness’ mental or physical disabilities, if any;\n(c) the nature of the offence;\n(d) the nature of any relationship between the witness and the accused;\n(e) whether the witness needs the order for their security or to protect them from intimidation or retaliation;\n(f) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process; and\n(g) any other factor that the judge or justice considers relevant.\n(4) [Witness not to be a support person] The judge or justice shall not permit a witness to be a support person unless the judge or justice is of the opinion that doing so is necessary for the proper administration of justice.\n(5) [No communication while testifying] The judge or justice may order that the support person and the witness not communicate with each other while the witness testifies.\n(6) [No adverse inference] No adverse inference may be drawn from the fact that an order is, or is not, made under this section.",
+    "history": "2005, c. 32, s. 15; 2015, c. 13, s. 14",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.1.html"
+  },
+  {
+    "id": "C-46-s486.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.2",
+    "marginal_note": "Testimony outside court room — witnesses under 18 or who have a disability",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.2\n(1) Despite section 650, in any proceedings against an accused, the judge or justice shall, on application of the prosecutor in respect of a witness who is under the age of 18 years or who is able to communicate evidence but may have difficulty doing so by reason of a mental or physical disability, or on application of such a witness, order that the witness testify outside the court room or behind a screen or other device that would allow the witness not to see the accused, unless the judge or justice is of the opinion that the order would interfere with the proper administration of justice.\n(2) [Other witnesses] Despite section 650, in any proceedings against an accused, the judge or justice may, on application of the prosecutor in respect of a witness, or on application of a witness, order that the witness testify outside the court room or behind a screen or other device that would allow the witness not to see the accused if the judge or justice is of the opinion that the order would facilitate the giving of a full and candid account by the witness of the acts complained of or would otherwise be in the interest of the proper administration of justice.\n(2.1) [Application] An application referred to in subsection (1) or (2) may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place.\n(3) [Factors to be considered] In determining whether to make an order under subsection (2), the judge or justice shall consider\n(a) the age of the witness;\n(b) the witness’ mental or physical disabilities, if any;\n(c) the nature of the offence;\n(d) the nature of any relationship between the witness and the accused;\n(e) whether the witness needs the order for their security or to protect them from intimidation or retaliation;\n(f) whether the order is needed to protect the identity of a peace officer who has acted, is acting or will be acting in an undercover capacity, or of a person who has acted, is acting or will be acting covertly under the direction of a peace officer;\n(f.1) whether the order is needed to protect the witness’s identity if they have had, have or will have responsibilities relating to national security or intelligence;\n(g) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process; and\n(h) any other factor that the judge or justice considers relevant.\n(4) [Same procedure for determination] If the judge or justice is of the opinion that it is necessary for a witness to testify in order to determine whether an order under subsection (2) should be made in respect of that witness, the judge or justice shall order that the witness testify in accordance with that subsection.\n(5) [Conditions of exclusion] A witness shall not testify outside the court room in accordance with an order made under subsection (1) or (2) unless arrangements are made for the accused, the judge or justice and the jury to watch the testimony of the witness by means of closed-circuit television or otherwise and the accused is permitted to communicate with counsel while watching the testimony.\n(6) [No adverse inference] No adverse inference may be drawn from the fact that an order is, or is not, made under subsection (1) or (2).",
+    "history": "2005, c. 32, s. 15; 2014, c. 17, s. 12; 2015, c. 13, s. 15, c. 20, s. 38",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.2.html"
+  },
+  {
+    "id": "C-46-s486.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.3",
+    "marginal_note": "Accused not to cross-examine witness under 18",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.3\n(1) In any proceedings against an accused, the judge or justice shall, on application of the prosecutor in respect of a witness who is under the age of 18 years, or on application of such a witness, order that the accused not personally cross-examine the witness, unless the judge or justice is of the opinion that the proper administration of justice requires the accused to personally conduct the cross-examination. If such an order is made, the judge or justice shall appoint counsel to conduct the cross-examination.\n(2) [Accused not to cross-examine complainant — certain offences] In any proceedings against an accused in respect of an offence under any of sections 264, 271, 272 and 273, the judge or justice shall, on application of the prosecutor in respect of a witness who is a victim, or on application of such a witness, order that the accused not personally cross-examine the witness, unless the judge or justice is of the opinion that the proper administration of justice requires the accused to personally conduct the cross-examination. If such an order is made, the judge or justice shall appoint counsel to conduct the cross-examination.\n(3) [Other witnesses] In any proceedings against an accused, the judge or justice may, on application of the prosecutor in respect of a witness who is not entitled to make an application under subsection (1) or (2), or on application of such a witness, order that the accused not personally cross-examine the witness if the judge or justice is of the opinion that the order would allow the giving of a full and candid account from the witness of the acts complained of or would otherwise be in the interest of the proper administration of justice. If the order is made, the judge or justice shall appoint counsel to conduct the cross-examination.\n(4) [Factors to be considered] In determining whether to make an order under subsection (3), the judge or justice shall consider\n(a) the age of the witness;\n(b) the witness’ mental or physical disabilities, if any;\n(c) the nature of the offence;\n(d) whether the witness needs the order for their security or to protect them from intimidation or retaliation;\n(e) the nature of any relationship between the witness and the accused;\n(f) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process; and\n(g) any other factor that the judge or justice considers relevant.\n(4.1) [Application] An application referred to in any of subsections (1) to (3) may be made during the proceedings to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place.\n(5) [No adverse inference] No adverse inference may be drawn from the fact that counsel is, or is not, appointed under this section.",
+    "history": "2005, c. 32, s. 15; 2015, c. 13, s. 16",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.3.html"
+  },
+  {
+    "id": "C-46-s486.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.31",
+    "marginal_note": "Non-disclosure of witness’ identity",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.31\n(1) In any proceedings against an accused, the judge or justice may, on application of the prosecutor in respect of a witness, or on application of a witness, make an order directing that any information that could identify the witness not be disclosed in the course of the proceedings if the judge or justice is of the opinion that the order is in the interest of the proper administration of justice.\n(2) [Hearing may be held] The judge or justice may hold a hearing to determine whether the order should be made, and the hearing may be in private.\n(3) [Factors to be considered] In determining whether to make the order, the judge or justice shall consider\n(a) the right to a fair and public hearing;\n(b) the nature of the offence;\n(c) whether the witness needs the order for their security or to protect them from intimidation or retaliation;\n(d) whether the order is needed to protect the security of anyone known to the witness;\n(e) whether the order is needed to protect the identity of a peace officer who has acted, is acting or will be acting in an undercover capacity, or of a person who has acted, is acting or will be acting covertly under the direction of a peace officer;\n(e.1) whether the order is needed to protect the witness’s identity if they have had, have or will have responsibilities relating to national security or intelligence;\n(f) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process;\n(g) the importance of the witness’ testimony to the case;\n(h) whether effective alternatives to the making of the proposed order are available in the circumstances;\n(i) the salutary and deleterious effects of the proposed order; and\n(j) any other factor that the judge or justice considers relevant.\n(4) [No adverse inference] No adverse inference may be drawn from the fact that an order is, or is not, made under this section.",
+    "history": "2015, c. 13, s. 17, c. 20, s. 38",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.31.html"
+  },
+  {
+    "id": "C-46-s486.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.4",
+    "marginal_note": "Order restricting publication — sexual offences",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.4\n(1) Subject to subsection (2), the presiding judge or justice may make an order directing that any information that could identify the victim or a witness shall not be published in any document or broadcast or transmitted in any way, in proceedings in respect of\n(a) any of the following offences:\n(i) an offence under section 151, 152, 153, 153.1, 155, 160, 162, 162.1, 163.1, 170, 171, 171.1, 172, 172.1, 172.2, 173, 213, 271, 272, 273, 279.01, 279.011, 279.02, 279.03, 280, 281, 286.1, 286.2, 286.3, 346 or 347, or\n(ii) any offence under this Act, as it read from time to time before the day on which this subparagraph comes into force, if the conduct alleged would be an offence referred to in subparagraph (i) if it occurred on or after that day; or\n(b) two or more offences being dealt with in the same proceeding, at least one of which is an offence referred to in paragraph (a).\n(2) [Mandatory order on application] In proceedings in respect of the offences referred to in paragraph (1)(a) or (b), the presiding judge or justice shall\n(a) as soon as feasible, inform any witness under the age of 18 years and the victim of the right to make an application for the order;\n(b) on application made by the victim, the prosecutor or any such witness, make the order; and\n(c) if an order is made, as soon as feasible, inform the witnesses and the victim who are the subject of that order of its existence and of their right to apply to revoke or vary it.\n(2.1) [Victim under 18 — other offences] Subject to subsection (2.2), in proceedings in respect of an offence other than an offence referred to in subsection (1), if the victim is under the age of 18 years, the presiding judge or justice may make an order directing that any information that could identify the victim shall not be published in any document or broadcast or transmitted in any way.\n(2.2) [Mandatory order on application] In proceedings in respect of an offence other than an offence referred to in subsection (1), if the victim is under the age of 18 years, the presiding judge or justice shall\n(a) as soon as feasible, inform the victim of their right to make an application for the order;\n(b) on application of the victim or the prosecutor, make the order; and\n(c) if an order is made, as soon as feasible, inform the victim of the existence of the order and of their right to apply to revoke or vary it.\n(3) [Child sexual abuse and exploitation material] In proceedings in respect of an offence under section 163.1, a judge or justice shall make an order directing that any information that could identify a witness who is under the age of eighteen years, or any person who is the subject of a representation, written material or a recording that constitutes child sexual abuse and exploitation material within the meaning of that section, shall not be published in any document or broadcast or transmitted in any way.\n(3.1) [Inquiry by court] If the prosecutor makes an application for an order under paragraph (2)(b) or (2.2)(b), the presiding judge or justice shall\n(a) if the victim or witness is present, inquire of the victim or witness if they wish to be the subject of the order;\n(b) if the victim or witness is not present, inquire of the prosecutor if, before the application was made, they determined if the victim or witness wishes to be the subject of the order; and\n(c) in any event, advise the prosecutor of their duty under subsection (3.2).\n(3.2) [Duty to inform] If the prosecutor makes the application, they shall, as soon as feasible after the presiding judge or justice makes the order, inform the judge or justice that they have\n(a) informed the witnesses and the victim who are the subject of the order of its existence;\n(b) determined whether they wish to be the subject of the order; and\n(c) informed them of their right to apply to revoke or vary the order.\n(4) [Limitation] An order made under this section does not apply in either of the following circumstances:\n(a) the disclosure of information is made in the course of the administration of justice when the purpose of the disclosure is not one of making the information known in the community; or\n(b) the disclosure of information is made by a person who is the subject of the order and is about that person and their particulars, in any forum and for any purpose, and they did not intentionally or recklessly reveal the identity of or reveal particulars likely to identify any other person whose identity is protected by an order prohibiting the publication in any document or the broadcasting or transmission in any way of information that could identify that other person.\n(5) [Limitation — victim or witness] An order made under this section does not apply in respect of the disclosure of information by the victim or witness when it is not the purpose of the disclosure to make the information known to the public, including when the disclosure is made to a legal professional, a health care professional or a person in a relationship of trust with the victim or witness.",
+    "history": "2005, c. 32, s. 15, c. 43, s. 8; 2010, c. 3, s. 5; 2012, c. 1, s. 29; 2014, c. 25, ss. 22, 48; 2015, c. 13, s. 18; 2019, c. 25, s. 190; 2023, c. 28, s. 2; 2024, c. 23, s. 6",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.4.html"
+  },
+  {
+    "id": "C-46-s486.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.5",
+    "marginal_note": "Order restricting publication — victims and witnesses",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.5\n(1) Unless an order is made under section 486.4, on application of the prosecutor in respect of a victim or a witness, or on application of a victim or a witness, a judge or justice may make an order directing that any information that could identify the victim or witness shall not be published in any document or broadcast or transmitted in any way if the judge or justice is of the opinion that the order is in the interest of the proper administration of justice.\n(2) [Justice system participants] On application of the prosecutor in respect of a justice system participant who is involved in proceedings in respect of an offence referred to in subsection (2.1), or on application of such a justice system participant, a judge or justice may make an order directing that any information that could identify the justice system participant shall not be published in any document or broadcast or transmitted in any way if the judge or justice is of the opinion that the order is in the interest of the proper administration of justice.\n(2.1) [Offences] The offences for the purposes of subsection (2) are\n(a) an offence under section 423.1, 467.11, 467.111, 467.12 or 467.13, or a serious offence committed for the benefit of, at the direction of, or in association with, a criminal organization;\n(b) a terrorism offence;\n(c) an offence under subsection 16(1) or (2), 17(1), 19(1), 20(1), 20.1(1), 20.2(1), 20.3(1), 20.4(1) or 22(1) of the Foreign Interference and Security of Information Act; or\n(d) an offence under subsection 21(1) or section 23 of the Foreign Interference and Security of Information Act that is committed in relation to an offence referred to in paragraph (c).\n(3) [Limitation] An order made under this section does not apply in either of the following circumstances:\n(a) the disclosure of information is made in the course of the administration of justice when the purpose of the disclosure is not one of making the information known in the community; or\n(b) the disclosure of information is made by a person who is the subject of the order and is about that person and their particulars, in any forum and for any purpose, and they did not intentionally or recklessly reveal the identity of or reveal particulars likely to identify any other person whose identity is protected by an order prohibiting the publication in any document or the broadcasting or transmission in any way of information that could identify that other person.\n(3.1) [Limitation — victim, etc.] An order made under this section does not apply in respect of the disclosure of information by the victim, witness or justice system participant when it is not the purpose of the disclosure to make the information known to the public, including when the disclosure is made to a legal professional, a health care professional or a person in a relationship of trust with the victim, or witness or justice system participant.\n(4) [Application and notice] An applicant for an order shall\n(a) apply in writing to the presiding judge or justice or, if the judge or justice has not been determined, to a judge of a superior court of criminal jurisdiction in the judicial district where the proceedings will take place; and\n(b) provide notice of the application to the prosecutor, the accused and any other person affected by the order that the judge or justice specifies.\n(5) [Grounds] An applicant for an order shall set out the grounds on which the applicant relies to establish that the order is necessary for the proper administration of justice.\n(5.1) [Duties — judge or justice] If the prosecutor makes an application for an order under subsection (1) or (2), the judge or justice shall\n(a) if the victim, witness or justice system participant is present, inquire of them if they wish to be the subject of the order;\n(b) if the victim, witness or justice system participant is not present, inquire of the prosecutor if, before the application was made, they determined whether the victim, witness or justice system participant wishes to be the subject of the order; and\n(c) in any event, advise the prosecutor of their duty under subsection (8.2).\n(6) [Hearing may be held] The judge or justice may hold a hearing to determine whether an order should be made, and the hearing may be in private.\n(7) [Factors to be considered] In determining whether to make an order, the judge or justice shall consider\n(a) the right to a fair and public hearing;\n(b) whether there is a real and substantial risk that the victim, witness or justice system participant would suffer harm if their identity were disclosed;\n(c) whether the victim, witness or justice system participant needs the order for their security or to protect them from intimidation or retaliation;\n(d) society’s interest in encouraging the reporting of offences and the participation of victims, witnesses and justice system participants in the criminal justice process;\n(e) whether effective alternatives are available to protect the identity of the victim, witness or justice system participant;\n(f) the salutary and deleterious effects of the proposed order;\n(g) the impact of the proposed order on the freedom of expression of those affected by it; and\n(h) any other factor that the judge or justice considers relevant.\n(8) [Conditions] An order may be subject to any conditions that the judge or justice thinks fit.\n(8.1) [Supplementary duty — judge or justice] If an order is made, the judge or justice shall, as soon as feasible, inform the victims, witnesses and justice system participants who are the subject of that order of its existence and of their right to apply to revoke or vary it.\n(8.2) [Duty to inform] If the prosecutor makes the application, they shall, as soon as feasible after the judge or justice makes the order, inform the judge or justice that they have\n(a) informed the victims, witnesses and justice system participants who are the subject of the order of its existence;\n(b) determined whether they wish to be the subject of the order; and\n(c) informed them of their right to apply to revoke or vary the order.\n(9) [Publication prohibited] Unless the judge or justice refuses to make an order, no person shall publish in any document or broadcast or transmit in any way\n(a) the contents of an application;\n(b) any evidence taken, information given or submissions made at a hearing under subsection (6); or\n(c) any other information that could identify the person to whom the application relates as a victim, witness or justice system participant in the proceedings.",
+    "history": "2005, c. 32, s. 15; 2015, c. 13, s. 19; 2023, c. 28, s. 3; 2024, c. 16, s. 57; 2024, c. 16, s. 69",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.5.html"
+  },
+  {
+    "id": "C-46-s486.51",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.51",
+    "marginal_note": "Application — vary or revoke",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.51\n(1) If a person who is the subject of an order made under section 486.4 or 486.5 requests that the prosecutor have it varied or revoked, the prosecutor shall, as soon as feasible, make an application to vary or revoke the order on their behalf.\n(2) [Order — vary or revoke] If an application to vary or revoke an order made under section 486.4 or 486.5 is made by the person who is the subject of the order or by any other person, including a prosecutor, who is acting on their behalf, the court that made the order or, if that court is for any reason unable to act, another court of equivalent jurisdiction in the same province shall, without holding a hearing, vary or revoke the order, unless the court is of the opinion that to do so may affect the privacy interests of any person who is the subject of any order prohibiting the publication in any document or the broadcasting or transmission in any way of information that could identify that person.\n(3) [Hearing] If the court is of the opinion that varying or revoking the order that is the subject of an application referred to in subsection (2) may affect the privacy interests of any person who is the subject of any order prohibiting the publication in any document or the broadcasting or transmission in any way of information that could identify that person, the court shall hold a hearing to determine whether the order should be varied or revoked.\n(4) [Factor] In order to determine whether the order should be varied, the court shall take into account whether it is possible to do so in a manner that protects the privacy interests of any other person who is the subject of any order prohibiting the publication in any document or the broadcasting or transmission in any way of information that could identify that person.\n(5) [Notice] The applicant is not required to provide notice of the application to vary or revoke the order to the accused.\n(6) [Submissions] The accused shall not be permitted to make submissions in relation to the application.\n(7) [Notice of change] If the order is varied or revoked, the prosecutor shall notify the accused.",
+    "history": "2023, c. 28, s. 4",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.51.html"
+  },
+  {
+    "id": "C-46-s486.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.6",
+    "marginal_note": "Offence",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.6\n(1) Every person who fails to comply with an order made under any of subsections 486.4(1) to (3) or subsection 486.5(1) or (2) is guilty of an offence punishable on summary conviction.\n(1.1) [Prosecution — limitation] A prosecutor shall not commence or continue a prosecution against a person who is the subject of the order unless, in the opinion of the prosecutor,\n(a) the person knowingly failed to comply with the order;\n(b) the privacy interests of another person who is the subject of any order prohibiting the publication in any document or the broadcasting or transmission in any way of information that could identify that person have been compromised; and\n(c) a warning to the individual is not appropriate.\n(2) [Application of order] For greater certainty, an order referred to in subsection (1) applies to prohibit, in relation to proceedings taken against any person who fails to comply with the order, the publication in any document or the broadcasting or transmission in any way of information that could identify a victim, witness or justice system participant whose identity is protected by the order.",
+    "history": "2005, c. 32, s. 15; 2019, c. 13, s. 151; 2023, c. 28, s. 5",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.6.html"
+  },
+  {
+    "id": "C-46-s486.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "486.7",
+    "marginal_note": "Security of witnesses",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "486.7\n(1) In any proceedings against an accused, the presiding judge or justice may, on application of the prosecutor or a witness or on his or her own motion, make any order, other than one that may be made under any of sections 486 to 486.5, if the judge or justice is of the opinion that the order is necessary to protect the security of any witness and is otherwise in the interest of the proper administration of justice.\n(2) [Application] The application may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place.\n(3) [Factors to be considered] In determining whether to make the order, the judge or justice shall consider\n(a) the age of the witness;\n(b) the witness’s mental or physical disabilities, if any;\n(c) the right to a fair and public hearing;\n(d) the nature of the offence;\n(e) whether the witness needs the order to protect them from intimidation or retaliation;\n(f) whether the order is needed to protect the security of anyone known to the witness;\n(g) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process;\n(h) the importance of the witness’s testimony to the case;\n(i) whether effective alternatives to the making of the proposed order are available in the circumstances;\n(j) the salutary and deleterious effects of the proposed order; and\n(k) any other factor that the judge or justice considers relevant.\n(4) [No adverse inference] No adverse inference may be drawn from the fact that an order is, or is not, made under this section.",
+    "history": "2015, c. 20, s. 22",
+    "last_amended": "2015-06-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 486.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-486.7.html"
+  },
+  {
+    "id": "C-46-s487",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487",
+    "marginal_note": "Information for search warrant",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487\n(1) A justice who is satisfied by information on oath in Form 1 that there are reasonable grounds to believe that there is in a building, receptacle or place\n(a) anything on or in respect of which any offence against this Act or any other Act of Parliament has been or is suspected to have been committed,\n(b) anything that there are reasonable grounds to believe will afford evidence with respect to the commission of an offence, or will reveal the whereabouts of a person who is believed to have committed an offence, against this Act or any other Act of Parliament,\n(c) anything that there are reasonable grounds to believe is intended to be used for the purpose of committing any offence against the person for which a person may be arrested without warrant, or\n(c.1) any offence-related property,\nmay at any time issue a warrant authorizing a peace officer or a public officer who has been appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this Act or any other Act of Parliament and who is named in the warrant\n(d) to search the building, receptacle or place for any such thing and to seize it, and\n(e) subject to any other Act of Parliament, to, as soon as practicable, bring the thing seized before, or make a report in respect of it to, a justice in accordance with section 489.1.\n(2) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. A public officer named in the warrant, or any peace officer, who executes the warrant must have authority to act in that capacity in the place where the warrant is executed.\n(2.1) [Operation of computer system and copying equipment] A person authorized under this section to search a computer system in a building or place for data may\n(a) use or cause to be used any computer system at the building or place to search any data contained in or available to the computer system;\n(b) reproduce or cause to be reproduced any data in the form of a print-out or other intelligible output;\n(c) seize the print-out or other output for examination or copying; and\n(d) use or cause to be used any copying equipment at the place to make copies of the data.\n(2.2) [Duty of person in possession or control] Every person who is in possession or control of any building or place in respect of which a search is carried out under this section shall, on presentation of the warrant, permit the person carrying out the search\n(a) to use or cause to be used any computer system at the building or place in order to search any data contained in or available to the computer system for data that the person is authorized by this section to search for;\n(b) to obtain a hard copy of the data and to seize it; and\n(c) to use or cause to be used any copying equipment at the place to make copies of the data.\n(3) [Form] A search warrant issued under this section may be in the form set out as Form 5 in Part XXVIII, varied to suit the case.\n(4) [Repealed, 2019, c. 25, s. 191]",
+    "history": "R.S., 1985, c. C-46, s. 487; R.S., 1985, c. 27 (1st Supp.), s. 68; 1994, c. 44, s. 36; 1997, c. 18, s. 41, c. 23, s. 12; 1999, c. 5, s. 16; 2008, c. 18, s. 11; 2019, c. 25, s. 191; 2022, c. 17, s. 16",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.html"
+  },
+  {
+    "id": "C-46-s487.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.01",
+    "marginal_note": "Information for general warrant",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.01\n(1) A provincial court judge, a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 may issue a warrant in writing authorizing a peace officer to, subject to this section, use any device or investigative technique or procedure or do any thing described in the warrant that would, if not authorized, constitute an unreasonable search or seizure in respect of a person or a person’s property if\n(a) the judge is satisfied by information on oath in writing that there are reasonable grounds to believe that an offence against this or any other Act of Parliament has been or will be committed and that information concerning the offence will be obtained through the use of the technique, procedure or device or the doing of the thing;\n(b) the judge is satisfied that it is in the best interests of the administration of justice to issue the warrant; and\n(c) there is no other provision in this or any other Act of Parliament that would provide for a warrant, authorization or order permitting the technique, procedure or device to be used or the thing to be done.\n(2) [Limitation] Nothing in subsection (1) shall be construed as to permit interference with the bodily integrity of any person.\n(3) [Search or seizure to be reasonable] A warrant issued under subsection (1) shall contain such terms and conditions as the judge considers advisable to ensure that any search or seizure authorized by the warrant is reasonable in the circumstances.\n(4) [Video surveillance] A warrant issued under subsection (1) that authorizes a peace officer to observe, by means of a television camera or other similar electronic device, any person who is engaged in activity in circumstances in which the person has a reasonable expectation of privacy shall contain such terms and conditions as the judge considers advisable to ensure that the privacy of the person or of any other person is respected as much as possible.\n(5) [Other provisions to apply] The definition offence in section 183 and sections 183.1, 184.2, 184.3 and 185 to 188.2, subsection 189(5), and sections 190, 193 and 194 to 196 apply, with such modifications as the circumstances require, to a warrant referred to in subsection (4) as though references in those provisions to interceptions of private communications were read as references to observations by peace officers by means of television cameras or similar electronic devices of activities in circumstances in which persons had reasonable expectations of privacy.\n(5.1) [Notice after covert entry] A warrant issued under subsection (1) that authorizes a peace officer to enter and search a place covertly shall require, as part of the terms and conditions referred to in subsection (3), that notice of the entry and search be given within any time after the execution of the warrant that the judge considers reasonable in the circumstances.\n(5.2) [Extension of period for giving notice] Where the judge who issues a warrant under subsection (1) or any other judge having jurisdiction to issue such a warrant is, on the basis of an affidavit submitted in support of an application to vary the period within which the notice referred to in subsection (5.1) is to be given, is satisfied that the interests of justice warrant the granting of the application, the judge may grant an extension, or a subsequent extension, of the period, but no extension may exceed three years.\n(6) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(7) [Repealed, 2022, c. 17, s. 17]",
+    "history": "1993, c. 40, s. 15; 1997, c. 18, s. 42, c. 23, s. 13; 2019, c. 25, s. 192; 2022, c. 17, s. 17",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.01.html"
+  },
+  {
+    "id": "C-46-s487.011",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.011",
+    "marginal_note": "Definitions",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.011 The following definitions apply in this section and in sections 487.012 to 487.0199.\ncomputer data has the same meaning as in subsection 342.1(2). (données informatiques)\ndata means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device. (données)\ndocument means a medium on which data is registered or marked. (document)\njudge means a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec. (juge)\npublic officer means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this Act or any other Act of Parliament. (fonctionnaire public)\ntracking data means data that relates to the location of a transaction, individual or thing. (données de localisation)\ntransmission data means data that\n(a) relates to the telecommunication functions of dialling, routing, addressing or signalling;\n(b) is transmitted to identify, activate or configure a device, including a computer program as defined in subsection 342.1(2), in order to establish or maintain access to a telecommunication service for the purpose of enabling a communication, or is generated during the creation, transmission or reception of a communication and identifies or purports to identify the type, direction, date, time, duration, size, origin, destination or termination of the communication; and\n(c) does not reveal the substance, meaning or purpose of the communication. (données de transmission)",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.011.html"
+  },
+  {
+    "id": "C-46-s487.012",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.012",
+    "marginal_note": "Preservation demand",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.012\n(1) A peace officer or public officer may make a demand to a person in Form 5.001 requiring them to preserve computer data that is in their possession or control when the demand is made.\n(2) [Conditions for making demand] The peace officer or public officer may make the demand only if they have reasonable grounds to suspect that\n(a) an offence has been or will be committed under this or any other Act of Parliament or has been committed under a law of a foreign state;\n(b) in the case of an offence committed under a law of a foreign state, an investigation is being conducted by a person or authority with responsibility in that state for the investigation of such offences; and\n(c) the computer data is in the person’s possession or control and will assist in the investigation of the offence.\n(3) [Limitation] A demand may not be made to a person who is under investigation for the offence referred to in paragraph (2)(a).\n(4) [Expiry and revocation of demand] A peace officer or public officer may revoke the demand by notice given to the person at any time. Unless the demand is revoked earlier, the demand expires\n(a) in the case of an offence that has been or will be committed under this or any other Act of Parliament, 21 days after the day on which it is made; and\n(b) in the case of an offence committed under a law of a foreign state, 90 days after the day on which it is made.\n(5) [Conditions in demand] The peace officer or public officer who makes the demand may impose any conditions in the demand that they consider appropriate — including conditions prohibiting the disclosure of its existence or some or all of its contents — and may revoke a condition at any time by notice given to the person.\n(6) [No further demand] A peace officer or public officer may not make another demand requiring the person to preserve the same computer data in connection with the investigation.",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.012.html"
+  },
+  {
+    "id": "C-46-s487.013",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.013",
+    "marginal_note": "Preservation order — computer data",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.013\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to preserve computer data that is in their possession or control when they receive the order.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.002\n(a) that there are reasonable grounds to suspect that an offence has been or will be committed under this or any other Act of Parliament or has been committed under a law of a foreign state, that the computer data is in the person’s possession or control and that it will assist in the investigation of the offence; and\n(b) that a peace officer or public officer intends to apply or has applied for a warrant or an order in connection with the investigation to obtain a document that contains the computer data.\n(3) [Offence against law of foreign state] If an offence has been committed under a law of a foreign state, the justice or judge must also be satisfied that a person or authority with responsibility in that state for the investigation of such offences is conducting the investigation.\n(4) [Form] The order is to be in Form 5.003.\n(5) [Limitation] A person who is under investigation for an offence referred to in paragraph (2)(a) may not be made subject to an order.\n(6) [Expiry of order] Unless the order is revoked earlier, it expires 90 days after the day on which it is made.",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.013.html"
+  },
+  {
+    "id": "C-46-s487.0131",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0131",
+    "marginal_note": "Keep account open or active order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0131\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to keep an account specified in the order open or active unless the holder of the account requests that the person close or deactivate the account.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.0031 that there are reasonable grounds to suspect that\n(a) an offence has been or will be committed under this or any other Act of Parliament; and\n(b) keeping the account open or active will assist in the investigation of the offence.\n(3) [Form] The order is to be in Form 5.0032.\n(4) [Notification] The order is to require the person to notify a peace officer or public officer named in the order as soon as practicable after the account is closed or deactivated at the request of the holder of the account.\n(5) [Limitation] A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.\n(6) [Expiry of order] Unless the order is revoked earlier, it expires 60 days after the day on which it is made.\n(7) [Renewals] A justice or judge may renew the order for a period of not more than 60 days on ex parte application made by a peace officer or public officer indicating the reason and period for which the renewal is required.\n(8) [Conditions for renewal] Before renewing the order, the justice or judge must be satisfied by information on oath in Form 5.0031 that the conditions specified in subsection (2) are met.",
+    "history": "2024, c. 17, s. 356",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0131.html"
+  },
+  {
+    "id": "C-46-s487.014",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.014",
+    "marginal_note": "General production order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.014\n(1) Subject to sections 487.015 to 487.018, on ex parte application made by a peace officer or public officer, a justice or judge may order a person to produce a document that is a copy of a document that is in their possession or control when they receive the order, or to prepare and produce a document containing data that is in their possession or control at that time.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to believe that\n(a) an offence has been or will be committed under this or any other Act of Parliament; and\n(b) the document or data is in the person’s possession or control and will afford evidence respecting the commission of the offence.\n(3) [Form] The order is to be in Form 5.005.\n(4) [Limitation] A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.014.html"
+  },
+  {
+    "id": "C-46-s487.0141",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0141",
+    "marginal_note": "Production order — specified dates",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0141\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to produce a document that is a copy of a document that is in their possession or control on any of the dates specified in the order or prepare and produce a document containing data that is in their possession or control on any of the dates specified in the order.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to believe that\n(a) an offence has been or will be committed under this or any other Act of Parliament; and\n(b) the document or data, if it is in the person’s possession or control on any of the dates to be specified in the order, will afford evidence respecting the commission of the offence.\n(3) [Form] The order is to be in Form 5.0051.\n(4) [Dates specified in order] The order may specify up to 10 dates that fall within the 60-day period after the day on which it is made.\n(5) [Suspicious transactions] The order may also require the person to produce to a peace officer or public officer named in the order a copy of all reports made under any of sections 7, 7.1 and 9 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act during the period the order is in effect if the justice or judge is satisfied by information on oath in Form 5.004 that there are reasonable grounds to believe that the information contained in such a report will afford evidence respecting the commission of the offence referred to in subsection (2).\n(6) [Restrictions] The person must not be required to\n(a) produce documents more than once in any 72-hour period;\n(b) produce a document that is a copy of a document that was in their possession or control before the day on which the order is made; or\n(c) prepare and produce a document that contains data that was in their possession or control before the day on which the order is made.\n(7) [Limitation] A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.\n(8) [Expiry of order] Unless the order is revoked earlier, it expires 60 days after the day on which it is made.\n(9) [Renewals] A justice or judge may renew the order for a period of not more than 60 days on ex parte application made by a peace officer or public officer indicating the reason and period for which the renewal is required.\n(10) [Conditions for renewal] Before renewing the order, the justice or judge must be satisfied by information on oath in Form 5.004 that the conditions specified in subsection (2) are met.\n(11) [Dates specified in renewed order] If the order is renewed, it may specify up to 10 dates during the period for which it is renewed.",
+    "history": "2024, c. 17, s. 357",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0141.html"
+  },
+  {
+    "id": "C-46-s487.015",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.015",
+    "marginal_note": "Production order to trace specified communication",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.015\n(1) On ex parte application made by a peace officer or public officer for the purpose of identifying a device or person involved in the transmission of a communication, a justice or judge may order a person to prepare and produce a document containing transmission data that is related to that purpose and that is, when they are served with the order, in their possession or control.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that\n(a) an offence has been or will be committed under this or any other Act of Parliament;\n(b) the identification of a device or person involved in the transmission of a communication will assist in the investigation of the offence; and\n(c) transmission data that is in the possession or control of one or more persons whose identity is unknown when the application is made will enable that identification.\n(3) [Form] The order is to be in Form 5.006.\n(4) [Service] A peace officer or public officer may serve the order on any person who was involved in the transmission of the communication and whose identity was unknown when the application was made\n(a) within 60 days after the day on which the order is made; or\n(b) within one year after the day on which the order is made, in the case of an offence under section 467.11, 467.12 or 467.13, an offence committed for the benefit of, at the direction of or in association with a criminal organization, or a terrorism offence.\n(5) [Limitation] A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.\n(6) [Report] A peace officer or public officer named in the order must provide a written report to the justice or judge who made the order as soon as feasible after the person from whom the communication originated is identified or after the expiry of the period referred to in subsection (4), whichever occurs first. The report must state the name and address of each person on whom the order was served, and the date of service.",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.015.html"
+  },
+  {
+    "id": "C-46-s487.016",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.016",
+    "marginal_note": "Production order — transmission data",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.016\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to prepare and produce a document containing transmission data that is in their possession or control when they receive the order.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that\n(a) an offence has been or will be committed under this or any other Act of Parliament; and\n(b) the transmission data is in the person’s possession or control and will assist in the investigation of the offence.\n(3) [Form] The order is to be in Form 5.007.\n(4) [Limitation] A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.016.html"
+  },
+  {
+    "id": "C-46-s487.017",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.017",
+    "marginal_note": "Production order — tracking data",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.017\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to prepare and produce a document containing tracking data that is in their possession or control when they receive the order.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that\n(a) an offence has been or will be committed under this or any other Act of Parliament; and\n(b) the tracking data is in the person’s possession or control and will assist in the investigation of the offence.\n(3) [Form] The order is to be in Form 5.007.\n(4) [Limitation] A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.",
+    "history": "2004, c. 3, s. 7; 2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.017.html"
+  },
+  {
+    "id": "C-46-s487.018",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.018",
+    "marginal_note": "Production order — financial data",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.018\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may order a financial institution, as defined in section 2 of the Bank Act, or a person or entity referred to in section 5 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to prepare and produce a document setting out the following data that is in their possession or control when they receive the order:\n(a) the account number of a person named in the order or the name of a person whose account number is specified in the order, as well as, in the case of digital assets, including virtual currency, the name and account number of a person whose identifier associated with digital assets is specified in the order;\n(b) the type of account;\n(c) the status of the account; and\n(d) the date on which it was opened or closed.\n(2) [Identification of person] For the purpose of confirming the identity of a person who is named or whose account number or identifier associated with digital assets is specified in the order, the order may also require the institution, person or entity to prepare and produce a document setting out the following data that is in their possession or control:\n(a) the date of birth of a person who is named or whose account number or identifier associated with digital assets is specified in the order;\n(b) that person’s current address; and\n(c) any previous addresses of that person.\n(3) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that\n(a) an offence has been or will be committed under this or any other Act of Parliament; and\n(b) the data is in the possession or control of the institution, person or entity and will assist in the investigation of the offence.\n(4) [Form] The order is to be in Form 5.008.\n(5) [Limitation] A financial institution, person or entity that is under investigation for the offence referred to in subsection (3) may not be made subject to an order.",
+    "history": "2014, c. 31, s. 20; 2024, c. 15, s. 312",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.018.html"
+  },
+  {
+    "id": "C-46-s487.019",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.019",
+    "marginal_note": "Conditions in preservation and production orders",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.019\n(1) An order made under any of sections 487.013 to 487.018 may contain any conditions that the justice or judge considers appropriate including, in the case of an order made under section 487.014 or 487.0141, conditions to protect a privileged communication between a person who is qualified to give legal advice and their client.\n(2) [Effect of order] The order has effect throughout Canada.\n(3) [Power to revoke or vary order] On ex parte application made by a peace officer or public officer, the justice or judge who made the order — or a judge in the judicial district where the order was made — may, on the basis of an information on oath in Form 5.0081, revoke or vary the order. The peace officer or public officer must give notice of the revocation or variation to the person who is subject to the order as soon as feasible.",
+    "history": "2014, c. 31, s. 20; 2019, c. 25, s. 193; 2024, c. 17, s. 358",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.019.html"
+  },
+  {
+    "id": "C-46-s487.0191",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0191",
+    "marginal_note": "Order prohibiting disclosure",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0191\n(1) On ex parte application made by a peace officer or public officer, a justice or judge may make an order prohibiting a person from disclosing the existence or some or all of the contents of a preservation demand made under section 487.012 or an order made under any of sections 487.013 to 487.018 during the period set out in the order.\n(2) [Conditions for making order] Before making the order, the justice or judge must be satisfied by information on oath in Form 5.009 that there are reasonable grounds to believe that the disclosure during that period would jeopardize the conduct of the investigation of the offence to which the demand or order relates.\n(3) [Form] The order is to be in Form 5.0091.\n(4) [Application to revoke or vary order] A peace officer or a public officer or a person, financial institution or entity that is subject to an order made under subsection (1) may apply in writing to the justice or judge who made the order — or to a judge in the judicial district where the order was made — to revoke or vary the order.",
+    "history": "2014, c. 31, s. 20; 2024, c. 17, s. 359",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0191.html"
+  },
+  {
+    "id": "C-46-s487.0192",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0192",
+    "marginal_note": "Particulars — production orders",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0192\n(1) An order made under any of sections 487.014, 487.0141 and 487.016 to 487.018 must require a person, financial institution or entity to produce the document to a peace officer or public officer named in the order within the time, at the place and in the form specified in the order.\n(2) [Particulars — production order to trace specified communication] An order made under section 487.015 must require a person to produce the document to a peace officer or public officer named in the order as soon as feasible after they are served with the order at the place and in the form specified in the order.\n(3) [Form of production] For greater certainty, an order under any of sections 487.014 to 487.018 may specify that a document may be produced on or through an electro-magnetic medium.\n(4) [Non-application] For greater certainty, sections 489.1 and 490 do not apply to a document that is produced under an order under any of sections 487.014 to 487.018.\n(5) [Probative force of copies] Every copy of a document produced under section 487.014 or 487.0141 is admissible in evidence in proceedings under this or any other Act of Parliament on proof by affidavit that it is a true copy and has the same probative force as the document would have if it were proved in the ordinary way.\n(6) [Canada Evidence Act] A document that is prepared for the purpose of production is considered to be original for the purposes of the Canada Evidence Act.",
+    "history": "2014, c. 31, s. 20; 2024, c. 17, s. 360",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0192.html"
+  },
+  {
+    "id": "C-46-s487.01921",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.01921",
+    "marginal_note": "Application for review of keep account open or active order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.01921\n(1) A person who is subject to an order made under section 487.0131 may apply in writing to the justice or judge who made the order, or to a judge in the judicial district where the order was made, to revoke or vary the order.\n(2) [Notice required] The person may make the application only if they give at least three days’ notice of their intention to do so to a peace officer or public officer named in the order.\n(3) [Compliance with order] The person must comply with the order until a decision is made with respect to the application.\n(4) [Hearing] The hearing of the application must be commenced within 14 days after the application is made or as soon as practicable after that period.\n(5) [Revocation or variation of order] The justice or judge may revoke or vary the order if they are satisfied that it is unreasonable in the circumstances to require the person to keep the account open or active.",
+    "history": "2024, c. 17, s. 361",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.01921",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.01921.html"
+  },
+  {
+    "id": "C-46-s487.0193",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0193",
+    "marginal_note": "Application for review of production order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0193\n(1) Before they are required by an order made under any of sections 487.014 to 487.018 to produce a document, a person, financial institution or entity may apply in writing to the justice or judge who made the order — or to a judge in the judicial district where the order was made — to revoke or vary the order.\n(2) [Notice required] The person, institution or entity may make the application only if they give notice of their intention to do so to a peace officer or public officer named in the order within 30 days after the day on which the order is made.\n(3) [No obligation to produce] The person, institution or entity is not required to prepare or produce the document until a final decision is made with respect to the application.\n(4) [Revocation or variation of order] The justice or judge may revoke or vary the order if satisfied that\n(a) it is unreasonable in the circumstances to require the applicant to prepare or produce the document; or\n(b) production of the document would disclose information that is privileged or otherwise protected from disclosure by law.",
+    "history": "2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0193.html"
+  },
+  {
+    "id": "C-46-s487.0194",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0194",
+    "marginal_note": "Destruction of preserved computer data and documents — preservation demand",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0194\n(1) A person to whom a preservation demand is made under section 487.012 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section as soon as feasible after the demand expires or is revoked, unless they are subject to an order made under any of sections 487.013 to 487.017 with respect to the computer data.\n(2) [Destruction of preserved computer data and documents — preservation order] A person who is subject to a preservation order made under section 487.013 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section as soon as feasible after the order expires or is revoked, unless they are subject to a new preservation order or to a production order made under any of sections 487.014 to 487.017 with respect to the computer data.\n(3) [Destruction of preserved computer data and documents — production order] A person who is subject to a production order made under any of sections 487.014 to 487.017 with respect to computer data that they preserved under a preservation demand or order made under section 487.012 or 487.013 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section as soon as feasible after the earlier of\n(a) the day on which the production order is revoked, and\n(b) the day on which a document that contains the computer data is produced under the production order.\n(4) [Destruction of preserved computer data and documents — warrant] Despite subsections (1) to (3), a person who preserved computer data under a preservation demand or order made under section 487.012 or 487.013 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section when a document that contains the computer data is obtained under a warrant.",
+    "history": "2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0194.html"
+  },
+  {
+    "id": "C-46-s487.0195",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0195",
+    "marginal_note": "For greater certainty",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0195\n(1) For greater certainty, no preservation demand, preservation order, keep account open or active order or production order is necessary for a peace officer or public officer to ask a person to voluntarily preserve data that the person is not prohibited by law from preserving, to voluntarily keep an account open or active that the person is not prohibited by law from keeping open or active or to voluntarily provide a document to the officer that the person is not prohibited by law from disclosing.\n(2) [No civil or criminal liability] A person who preserves data, keeps an account open or active or provides a document in those circumstances does not incur any criminal or civil liability for doing so.",
+    "history": "2014, c. 31, s. 20; 2024, c. 17, s. 362",
+    "last_amended": "2024-09-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0195.html"
+  },
+  {
+    "id": "C-46-s487.0196",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0196",
+    "marginal_note": "Self-incrimination",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0196 No one is excused from complying with an order made under any of sections 487.014 to 487.018 on the ground that the document that they are required to produce may tend to incriminate them or subject them to a proceeding or penalty. However, no document that an individual is required to prepare may be used or received in evidence against them in a criminal proceeding that is subsequently instituted against them, other than a prosecution for an offence under section 132, 136 or 137.",
+    "history": "2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0196.html"
+  },
+  {
+    "id": "C-46-s487.0197",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0197",
+    "marginal_note": "Offence — preservation demand",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0197 A person who contravenes a preservation demand made under section 487.012 without lawful excuse is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $5,000.",
+    "history": "2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0197.html"
+  },
+  {
+    "id": "C-46-s487.0198",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0198",
+    "marginal_note": "Offence — preservation or production order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0198 A person, financial institution or entity that contravenes an order made under any of sections 487.013 to 487.018 without lawful excuse is guilty of an offence punishable on summary conviction and liable to a fine of not more than $250,000 or to imprisonment for a term of not more than two years less a day, or to both.",
+    "history": "2014, c. 31, s. 20; 2019, c. 25, s. 194",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0198.html"
+  },
+  {
+    "id": "C-46-s487.0199",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0199",
+    "marginal_note": "Offence — destruction of preserved data",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.0199 A person who contravenes section 487.0194 without lawful excuse is guilty of an offence punishable on summary conviction.",
+    "history": "2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0199.html"
+  },
+  {
+    "id": "C-46-s487.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.02",
+    "marginal_note": "Assistance order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.02\n(1) If an authorization is given under section 184.2, 186 or 188 or a warrant is issued under this Act, the judge or justice who gives the authorization or issues the warrant may order a person to provide assistance, if the person’s assistance may reasonably be considered to be required to give effect to the authorization or warrant. The order has effect throughout Canada.\n(2) [Telecommunication] If the authorization is given or the warrant is issued by a means of telecommunication under section 184.3 or 487.1, the order to provide assistance may be issued by a means of telecommunication and, in that case, section 184.3 or 487.1, as the case may be, applies with respect to the order.",
+    "history": "1993, c. 40, s. 15; 1997, c. 18, s. 43; 2014, c. 31, s. 20; 2019, c. 25, s. 195; 2022, c. 17, s. 18",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.02.html"
+  },
+  {
+    "id": "C-46-s487.021",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.021",
+    "marginal_note": "Review",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.021\n(1) Within seven years after the coming into force of this section, a comprehensive review of the provisions and operation of sections 487.011 to 487.02 shall be undertaken by such committee of the House of Commons as may be designated or established by the House for that purpose.\n(2) [Report] The committee referred to in subsection (1) shall, within a year after a review is undertaken pursuant to that subsection or within such further time as the House may authorize, submit a report on the review to the Speaker of the House, including a statement of any changes the committee recommends.",
+    "history": "2014, c. 31, s. 20",
+    "last_amended": "2015-03-09",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.021.html"
+  },
+  {
+    "id": "C-46-s487.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.03",
+    "marginal_note": "",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "General Powers of Certain Officials",
+    "text": "487.03 [Repealed, 2019, c. 25, s. 196]",
+    "history": "",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.03.html"
+  },
+  {
+    "id": "C-46-s487.04",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.04",
+    "marginal_note": "Definitions",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.04 In this section and in sections 487.05 to 487.0911,\nadult has the meaning assigned by subsection 2(1) of the Youth Criminal Justice Act; (adulte)\ndesignated offence means a primary designated offence or a secondary designated offence; (infraction désignée)\nDNA means deoxyribonucleic acid; (ADN)\nforensic DNA analysis\n(a) in relation to a bodily substance that is taken from a person in execution of a warrant under section 487.05, means forensic DNA analysis of the bodily substance and the comparison of the results of that analysis with the results of the analysis of the DNA in the bodily substance referred to in paragraph 487.05(1)(b), and includes any incidental tests associated with that analysis, and\n(b) in relation to a bodily substance that is provided voluntarily in the course of an investigation of a designated offence or is taken from a person under an order made under section 487.051 or an authorization granted under section 487.055 or 487.091, or to a bodily substance referred to in paragraph 487.05(1)(b), means forensic DNA analysis of the bodily substance; (analyse génétique)\nprimary designated offence means\n(a) an offence under any of the following provisions, namely,\n(i) subsection 7(4.1) (offence in relation to sexual offences against children),\n(i.1) section 151 (sexual interference),\n(i.2) section 152 (invitation to sexual touching),\n(i.3) section 153 (sexual exploitation),\n(i.4) section 153.1 (sexual exploitation of person with disability),\n(i.5) section 155 (incest),\n(i.6) subsection 160(2) (compelling the commission of bestiality),\n(i.7) subsection 160(3) (bestiality in presence of or by a child),\n(i.8) section 163.1 (child sexual abuse and exploitation material),\n(i.9) section 170 (parent or guardian procuring sexual activity),\n(i.901) section 171.1 (making sexually explicit material available to child),\n(i.91) section 172.1 (luring a child),\n(i.911) section 172.2 (agreement or arrangement — sexual offence against child),\n(i.92) subsection 173(2) (exposure),\n(i.93) to (i.96) [Repealed, 2014, c. 25, s. 23]\n(ii) section 235 (murder),\n(iii) section 236 (manslaughter),\n(iv) section 239 (attempt to commit murder),\n(v) section 244 (discharging firearm with intent),\n(vi) section 244.1 (causing bodily harm with intent — air gun or pistol),\n(vi.1) section 244.2 (discharging firearm — recklessness),\n(vii) paragraph 245(a) (administering noxious thing with intent to endanger life or cause bodily harm),\n(viii) section 246 (overcoming resistance to commission of offence),\n(ix) section 267 (assault with a weapon or causing bodily harm),\n(x) section 268 (aggravated assault),\n(xi) section 269 (unlawfully causing bodily harm),\n(xi.1) section 270.01 (assaulting peace officer with weapon or causing bodily harm),\n(xi.2) section 270.02 (aggravated assault of peace officer),\n(xi.3) section 271 (sexual assault),\n(xii) section 272 (sexual assault with a weapon, threats to a third party or causing bodily harm),\n(xiii) section 273 (aggravated sexual assault),\n(xiii.1) subsection 273.3(2) (removal of a child from Canada),\n(xiv) section 279 (kidnapping),\n(xiv.1) section 279.011 (trafficking — person under 18 years),\n(xiv.2) subsection 279.02(2) (material benefit — trafficking of person under 18 years),\n(xiv.3) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years),\n(xiv.4) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years),\n(xiv.5) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years),\n(xiv.6) subsection 286.3(2) (procuring — person under 18 years),\n(xv) section 344 (robbery), and\n(xvi) section 346 (extortion),\n(a.1) an offence under any of the following provisions, namely,\n(i) section 75 (piratical acts),\n(i.01) section 76 (hijacking),\n(i.02) section 77 (endangering safety of aircraft or airport),\n(i.03) section 78.1 (seizing control of ship or fixed platform),\n(i.04) subsection 81(1) (using explosives),\n(i.041) section 82.3 (possession, etc., of nuclear material, radioactive material or device),\n(i.042) section 82.4 (use or alteration of nuclear material, radioactive material or device),\n(i.043) section 82.5 (commission of indictable offence to obtain nuclear material, etc.),\n(i.044) section 82.6 (threats),\n(i.05) section 83.18 (participation in activity of terrorist group),\n(i.051) section 83.181 (leaving Canada to participate in activity of terrorist group),\n(i.06) section 83.19 (facilitating terrorist activity),\n(i.061) section 83.191 (leaving Canada to facilitate terrorist activity),\n(i.07) section 83.2 (commission of offence for terrorist group),\n(i.071) section 83.201 (leaving Canada to commit offence for terrorist group,\n(i.072) section 83.202 (leaving Canada to commit offence that is terrorist activity),\n(i.08) section 83.21 (instructing to carry out activity for terrorist group),\n(i.09) section 83.22 (instructing to carry out terrorist activity),\n(i.091) section 83.221 (counselling commission of terrorism offence),\n(i.1) section 83.23 (harbouring or concealing),\n(i.11) to (iii.1) [Repealed, 2010, c. 17, s. 3]\n(iv) [Repealed, 2014, c. 25, s. 23]\n(iv.1) to (iv.5) [Repealed, 2010, c. 17, s. 3]\n(v) [Repealed, 2014, c. 25, s. 23]\n(v.1) and (v.2) [Repealed, 2010, c. 17, s. 3]\n(vi) section 233 (infanticide),\n(vii) [Repealed, 2010, c. 17, s. 3]\n(vii.1) section 279.01 (trafficking in persons),\n(vii.11) subsection 279.02(1) (material benefit — trafficking),\n(vii.12) subsection 279.03(1) (withholding or destroying documents — trafficking),\n(viii) section 279.1 (hostage taking),\n(viii.1) subsection 286.2(1) (material benefit from sexual services),\n(viii.2) subsection 286.3(1) (procuring),\n(viii.3) subsection 333.1(3) (motor vehicle theft when violence used, threatened or attempted),\n(viii.4) subsection 333.1(4) (motor vehicle theft for criminal organization),\n(ix) paragraph 348(1)(d) (breaking and entering a dwelling-house),\n(x) section 423.1 (intimidation of a justice system participant or journalist),\n(xi) section 431 (attack on premises, residence or transport of internationally protected person),\n(xii) section 431.1 (attack on premises, accommodation or transport of United Nations or associated personnel),\n(xiii) subsection 431.2(2) (explosive or other lethal device),\n(xiii.1) subsection 462.31(2.1) (laundering proceeds of crime for criminal organization),\n(xiv) section 467.11 (participation in activities of criminal organization),\n(xiv.1) section 467.111 (recruitment of members — criminal organization),\n(xv) section 467.12 (commission of offence for criminal organization), and\n(xvi) section 467.13 (instructing commission of offence for criminal organization),\n(xvi.1) to (xx) [Repealed, 2005, c. 25, s. 1]\n(b) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 4, 1983, namely,\n(i) section 144 (rape),\n(i.1) section 145 (attempt to commit rape),\n(ii) section 146 (sexual intercourse with female under fourteen and between fourteen and sixteen),\n(iii) section 148 (sexual intercourse with feeble-minded, etc.),\n(iv) section 149 (indecent assault on female),\n(v) section 156 (indecent assault on male),\n(vi) section 157 (acts of gross indecency), and\n(vii) subsection 246(1) (assault with intent) if the intent is to commit an offence referred to in subparagraphs (i) to (vi),\n(c) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 1, 1988:\n(i) subsection 146(1) (sexual intercourse with a female under age of 14),\n(ii) subsection 146(2) (sexual intercourse with a female between ages of 14 and 16),\n(iii) section 153 (sexual intercourse with step-daughter),\n(iv) section 157 (gross indecency),\n(v) section 166 (parent or guardian procuring defilement), and\n(vi) section 167 (householder permitting defilement),\n(c.01) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as enacted by section 19 of An Act to amend the Criminal Code in relation to sexual offences and other offences against the person and to amend certain other Acts in relation thereto or in consequence thereof, chapter 125 of the Statutes of Canada, 1980-81-82-83:\n(i) section 246.1 (sexual assault),\n(ii) section 246.2 (sexual assault with a weapon, threats to a third party or causing bodily harm), and\n(iii) section 246.3 (aggravated sexual assault),\n(c.02) an offence under any of the following provisions of this Act, as they read from time to time before the day on which this paragraph comes into force:\n(i) paragraph 212(1)(i) (stupefying or overpowering for the purpose of sexual intercourse),\n(ii) subsection 212(2) (living on the avails of prostitution of person under 18 years),\n(iii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and\n(iv) subsection 212(4) (prostitution of person under 18 years),\n(c.03) an offence under any of paragraphs 212(1)(a) to (h) (procuring) of this Act, as they read from time to time before the day on which this paragraph comes into force,\n(c.1) an offence under any of the following provisions of the Foreign Interference and Security of Information Act, namely,\n(i) section 6 (approaching, entering, etc., a prohibited place),\n(ii) subsection 20(1) (intimidation, threats or violence),\n(ii.1) subsection 20.1(1) (intimidation, threats or violence outside Canada),\n(ii.2) subsection 20.2(1) (committing indictable offence for foreign entity),\n(ii.3) subsection 20.3(1) (engaging in surreptitious or deceptive conduct),\n(ii.4) subsection 20.4(1) (influencing political or governmental process), and\n(iii) subsection 21(1) (harbouring or concealing), and\n(d) an attempt to commit or, other than for the purposes of subsection 487.05(1), a conspiracy to commit an offence referred to in any of paragraphs (a) to (c.03); (infraction primaire)\nprovincial court judge, in relation to a young person, includes a youth justice court judge within the meaning of subsection 2(1) of the Youth Criminal Justice Act; (juge de la cour provinciale)\nsecondary designated offence means an offence, other than a primary designated offence, that is\n(a) an offence under this Act that may be prosecuted by indictment — or, for section 487.051 to apply, is prosecuted by indictment — for which the maximum punishment is imprisonment for five years or more,\n(a.1) an offence under any of the following provisions of the Cannabis Act that may be prosecuted by indictment — or, for section 487.051 to apply, is prosecuted by indictment — for which the maximum punishment is imprisonment for five years or more:\n(i) section 9 (distribution and possession for purpose of distributing),\n(ii) section 10 (selling and possession for purpose of selling),\n(iii) section 11 (importing and exporting and possession for purpose of exporting),\n(iv) section 12 (production),\n(v) section 13 (possession, etc., for use in production or distribution of illicit cannabis), and\n(vi) section 14 (use of young person),\n(b) an offence under any of the following provisions of the Controlled Drugs and Substances Act that may be prosecuted by indictment — or, for section 487.051 to apply, is prosecuted by indictment — for which the maximum punishment is imprisonment for five years or more:\n(i) section 5 (trafficking in substance and possession for purpose of trafficking),\n(ii) section 6 (importing and exporting), and\n(iii) section 7 (production of substance),\n(c) an offence under any of the following provisions of this Act:\n(i) subsection 52(1) (sabotage),\n(i.0001) subsection 52.1(1) (sabotage — essential infrastructure),\n(i.0002) subsection 52.2(1) (sabotage — device),\n(i.001) subsection 57(3) (possession of a forged passport),\n(i.002) section 62 (offences in relation to military forces),\n(i.003) subsection 65(2) (riot — concealing identity),\n(i.004) subsection 70(3) (contravening order made by governor in council),\n(i.005) subsection 82(1) (explosives, possession without lawful excuse),\n(i.006) subsection 121(1) (frauds on the government),\n(i.007) subsection 121(2) (contractor subscribing to election fund),\n(i.008) section 122 (breach of trust by public officer),\n(i.009) subsection 123(1) (municipal corruption),\n(i.01) subsection 123(2) (influencing municipal official),\n(i.011) section 124 (selling or purchasing office),\n(i.012) section 125 (influencing or negotiating appointments or dealings in offices),\n(i.013) subsection 139(2) (obstructing justice),\n(i.014) section 142 (corruptly taking reward for recovery of goods),\n(i.015) section 144 (prison breach),\n(i.016) section 145 (escape and being at large without excuse),\n(i.1) section 146 (permitting or assisting escape),\n(i.2) section 147 (rescue or permitting escape),\n(i.3) section 148 (assisting prisoner of war to escape),\n(i.4) and (ii) [Repealed, 2010, c. 17, s. 3]\n(iii) subsection 173(1) (indecent acts),\n(iv) section 182 (dead body — neglect to perform duty, improper or indecent interference with),\n(iv.1) section 184 (interception of private communication),\n(iv.2) section 184.5 (interception of radio-based telephone communications),\n(iv.3) section 221 (cause bodily harm by criminal negligence),\n(iv.4) [Repealed, 2022, c. 17, s. 19]\n(iv.5) section 242 (neglect to obtain assistance in child-birth),\n(iv.6) subsection 247(1) (traps likely to cause bodily harm),\n(iv.7) subsection 247(2) (traps — causing bodily harm),\n(iv.8) subsection 247(3) (traps — in a place kept or used for committing other indictable offence),\n(iv.9) section 262 (impeding attempt to save life),\n(v) section 264 (criminal harassment),\n(vi) section 264.1 (uttering threats),\n(vii) section 266 (assault),\n(viii) section 270 (assaulting a peace officer),\n(viii.01) section 280 (abduction of person under 16),\n(viii.02) section 281 (abduction of person under 14),\n(viii.1) subsection 286.1(1) (obtaining sexual services for consideration),\n(viii.11) section 291 (bigamy),\n(viii.12) section 292 (procuring feigned marriage),\n(viii.13) section 293 (polygamy),\n(viii.14) section 293.1 (forced marriage),\n(viii.15) section 293.2 (marriage under age of 16 years),\n(viii.16) section 300 (publishing defamatory libel known to be false),\n(viii.17) section 302 (extortion by libel),\n(viii.2) subsection 320.16(1) (failure to stop after accident),\n(viii.201) subsection 333.1(1) (motor vehicle theft),\n(viii.202) subsection 333.2(1) (possession of device for purpose of committing theft),\n(viii.203) subsection 333.2(2) (distribution of device linked to theft),\n(viii.21) paragraph 334(a) (theft over $5,000 or testamentary instrument),\n(viii.22) section 338 (fraudulently taking cattle or defacing brand),\n(viii.23) subsection 339(1) (take possession of drift timber, etc.),\n(viii.24) section 340 (destroying documents of title),\n(ix) paragraph 348(1)(e) (breaking and entering a place other than a dwelling-house),\n(x) section 349 (being unlawfully in dwelling-house),\n(x.1) subsection 351(2) (disguise with intent),\n(x.11) paragraph 355(a) (possession of property over $5,000 or testamentary instrument),\n(x.12) section 357 (bring into Canada property obtained by crime),\n(x.13) paragraph 362(2)(a) (false pretence, property over $5,000 or testamentary instrument),\n(x.14) subsection 362(3) (obtain credit, etc. by false pretence),\n(x.15) section 363 (obtain execution of valuable security by fraud),\n(x.16) subsection 377(1) (damaging documents),\n(x.17) section 378 (offences in relation to registers),\n(x.18) section 382 (manipulation of stock exchange),\n(x.19) subsection 382.1(1) (prohibited insider trading),\n(x.2) section 383 (gaming in stocks or merchandise),\n(x.21) section 384 (broker reducing stock by selling his own account),\n(x.22) section 386 (fraudulent registration of title),\n(x.23) section 394 (fraud in relation to minerals),\n(x.24) section 394.1 (possession of stolen minerals),\n(x.25) section 396 (offences in relation to mines),\n(x.26) section 397 (falsification of books and documents),\n(x.27) section 399 (false return by public officer),\n(x.28) section 400 (false prospectus),\n(x.29) section 405 (acknowledging instrument in false name),\n(xi) section 423 (intimidation),\n(xi.01) subsection 423.2(1) (intimidation — health services),\n(xi.1) section 424 (threat against an internationally protected person),\n(xi.11) section 424.1 (threat against United Nations or associated personnel),\n(xi.12) section 426 (secret commissions),\n(xi.13) section 435 (arson for fraudulent purpose),\n(xi.14) section 436 (arson by negligence),\n(xi.15) section 436.1 (possession incendiary material),\n(xi.16) subsection 438(1) (interfering with saving of a wrecked vessel),\n(xi.17) subsection 439(2) (interfering with a marine signal),\n(xi.18) section 441 (occupant injuring building),\n(xi.19) section 443 (interfering with international boundary marks, etc.),\n(xi.2) section 451 (having clippings, etc.),\n(xi.21) section 460 (advertising and dealing in counterfeit money),\n(xi.22) subparagraphs 465(1)(b)(i) and (ii) (conspiracy to prosecute),\n(xi.23) section 753.3 (breach of long-term supervision),\n(d) an offence under any of the following provisions of the Criminal Code, as they read from time to time before July 1, 1990:\n(i) section 433 (arson), and\n(ii) section 434 (setting fire to other substance),\n(d.1) an offence under section 252, as it read from time to time before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts comes into force,\n(d.2) an offence under any of sections 249, 249.1, 249.2, 249.3, 249.4, 253, 254 and 255, as they read from time to time before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts comes into force, that may be prosecuted by indictment or, for section 487.051 to apply, is prosecuted by indictment, and\n(e) an attempt to commit or, other than for the purposes of subsection 487.05(1), a conspiracy to commit\n(i) an offence referred to in paragraph (a) or (b) — which, for section 487.051 to apply, is prosecuted by indictment, or\n(ii) an offence referred to in any of paragraphs (c) to (d.2); (infraction secondaire)\nYoung Offenders Act means chapter Y-1 of the Revised Statutes of Canada, 1985; (Loi sur les jeunes contrevenants)\nyoung person has the meaning assigned by subsection 2(1) of the Youth Criminal Justice Act or subsection 2(1) of the Young Offenders Act, as the case may be. (adolescent)",
+    "history": "1995, c. 27, s. 1; 1998, c. 37, s. 15; 2001, c. 41, s. 17; 2002, c. 1, s. 175; 2005, c. 25, s. 1, c. 43, ss. 5, 9; 2007, c. 22, ss. 2, 8, 47; 2008, c. 6, ss. 35, 63; 2009, c. 22, s. 16; 2010, c. 3, s. 6, c. 17, s. 3; 2012, c. 1, s. 30; 2013, c. 9, s. 16, c. 13, s. 8; 2014, c. 17, s. 13, c. 25, s. 23; 2015, c. 20, s. 23; 2018, c. 16, s. 216, c. 21, s. 18; 2019, c. 13, s. 152; 2019, c. 25, s. 196.1; 2021, c. 27, s. 3; 2022, c. 17, s. 19; 2024, c. 16, s. 57; 2024, c. 16, s. 70; 2024, c. 17, s. 373; 2024, c. 23, s. 7",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.04.html"
+  },
+  {
+    "id": "C-46-s487.05",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.05",
+    "marginal_note": "Information for warrant to take bodily substances for forensic DNA analysis",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.05\n(1) A provincial court judge who on ex parte application made in Form 5.01 is satisfied by information on oath that there are reasonable grounds to believe\n(a) that a designated offence has been committed,\n(b) that a bodily substance has been found or obtained\n(i) at the place where the offence was committed,\n(ii) on or within the body of the victim of the offence,\n(iii) on anything worn or carried by the victim at the time when the offence was committed, or\n(iv) on or within the body of any person or thing or at any place associated with the commission of the offence,\n(c) that a person was a party to the offence, and\n(d) that forensic DNA analysis of a bodily substance from the person will provide evidence about whether the bodily substance referred to in paragraph (b) was from that person\nand who is satisfied that it is in the best interests of the administration of justice to do so may issue a warrant in Form 5.02 authorizing the taking, from that person, for the purpose of forensic DNA analysis, of any number of samples of one or more bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1).\n(2) [Criteria] In considering whether to issue the warrant, the provincial court judge shall have regard to all relevant matters, including\n(a) the nature of the designated offence and the circumstances of its commission; and\n(b) whether there is\n(i) a peace officer who is able, by virtue of training or experience, to take samples of bodily substances from the person, by means of the investigative procedures described in subsection 487.06(1), or\n(ii) another person who is able, by virtue of training or experience, to take, under the direction of a peace officer, samples of bodily substances from the person, by means of those investigative procedures.\n(3) [Repealed, 2022, c. 17, s. 20]\n(4) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.",
+    "history": "1995, c. 27, s. 1; 1997, c. 18, s. 44; 1998, c. 37, s. 16; 2005, c. 25, s. 2(F); 2019, c. 25, s. 197; 2022, c. 17, s. 20",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.05.html"
+  },
+  {
+    "id": "C-46-s487.051",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.051",
+    "marginal_note": "Order — primary designated offences",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.051\n(1) The court shall make an order in Form 5.03 authorizing the taking of the number of samples of bodily substances that is reasonably required for the purpose of forensic DNA analysis from a person who is convicted, discharged under section 730 or found guilty under the Youth Criminal Justice Act or the Young Offenders Act, of an offence committed at any time, including before June 30, 2000, if that offence is a primary designated offence within the meaning of paragraphs (a) and (c.02) of the definition primary designated offence in section 487.04 when the person is sentenced or discharged.\n(2) [Order — primary designated offences] The court shall make such an order in Form 5.03 in relation to a person who is convicted, discharged under section 730 or found guilty under the Youth Criminal Justice Act or the Young Offenders Act, of an offence committed at any time, including before June 30, 2000, if that offence is a primary designated offence within the meaning of any of paragraphs (a.1) to (c.01) and (c.03) to (d) of the definition primary designated offence in section 487.04 when the person is sentenced or discharged. However, the court is not required to make the order if it is satisfied that the person has established that the impact of such an order on their privacy and security of the person would be grossly disproportionate to the public interest in the protection of society and the proper administration of justice, to be achieved through the early detection, arrest and conviction of offenders.\n(3) [Order — persons found not criminally responsible and secondary designated offences] The court may, on application by the prosecutor and if it is satisfied that it is in the best interests of the administration of justice to do so, make such an order in Form 5.04 in relation to\n(a) a person who is found not criminally responsible on account of mental disorder for an offence committed at any time, including before June 30, 2000, if that offence is a designated offence when the finding is made; or\n(b) a person who is convicted, discharged under section 730 or found guilty under the Youth Criminal Justice Act or the Young Offenders Act, of an offence committed at any time, including before June 30, 2000, if that offence is a secondary designated offence when the person is sentenced or discharged.\nIn deciding whether to make the order, the court shall consider the person’s criminal record, whether they were previously found not criminally responsible on account of mental disorder for a designated offence, the nature of the offence, the circumstances surrounding its commission and the impact such an order would have on the person’s privacy and security of the person and shall give reasons for its decision.\n(4) [Order to offender] When the court makes an order authorizing the taking of samples of bodily substances, it may make an order in Form 5.041 to require the person to report at the place, day and time set out in the order and submit to the taking of the samples.",
+    "history": "1998, c. 37, s. 17; 2002, c. 1, s. 176; 2005, c. 25, s. 3; 2007, c. 22, ss. 9, 47; 2014, c. 25, s. 24",
+    "last_amended": "2014-12-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.051.html"
+  },
+  {
+    "id": "C-46-s487.052",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.052",
+    "marginal_note": "",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.052 [Repealed, 2007, c. 22, s. 3]",
+    "history": "",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.052.html"
+  },
+  {
+    "id": "C-46-s487.053",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.053",
+    "marginal_note": "Timing of order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.053\n(1) The court may make an order under section 487.051 authorizing the taking of samples of bodily substances when it imposes a sentence on a person, finds the person not criminally responsible on account of mental disorder or directs that they be discharged under section 730.\n(2) [Hearing] If the court does not consider the matter at that time, it\n(a) shall, within 90 days after the day on which it imposes the sentence, makes the finding or directs that the person be discharged, set a date for a hearing to do so;\n(b) retains jurisdiction over the matter; and\n(c) may require the person to appear by closed-circuit television or videoconference, as long as the person is given the opportunity to communicate privately with counsel if they are represented by counsel.",
+    "history": "1998, c. 37, s. 17; 2000, c. 10, s. 14; 2005, c. 25, s. 4; 2007, c. 22, s. 3; 2019, c. 25, s. 198",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.053.html"
+  },
+  {
+    "id": "C-46-s487.054",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.054",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.054 The offender or the prosecutor may appeal from a decision of the court under any of subsections 487.051(1) to (3).",
+    "history": "1998, c. 37, s. 17; 2007, c. 22, s. 10",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.054.html"
+  },
+  {
+    "id": "C-46-s487.055",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.055",
+    "marginal_note": "Offenders serving sentences",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.055\n(1) A provincial court judge may, on ex parte application made in Form 5.05, authorize in Form 5.06 the taking, for the purpose of forensic DNA analysis, of any number of samples of bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1), from a person who, before June 30, 2000,\n(a) had been declared a dangerous offender under Part XXIV;\n(b) had been declared a dangerous offender or a dangerous sexual offender under Part XXI of the Criminal Code, being chapter C-34 of the Revised Statutes of Canada, 1970, as it read from time to time before January 1, 1988;\n(c) had been convicted of murder;\n(c.1) had been convicted of attempted murder or conspiracy to commit murder or to cause another person to be murdered and, on the date of the application, is serving a sentence of imprisonment for that offence;\n(d) had been convicted of a sexual offence within the meaning of subsection (3) and, on the date of the application, is serving a sentence of imprisonment for that offence; or\n(e) had been convicted of manslaughter and, on the date of the application, is serving a sentence of imprisonment for that offence.\n(2) [Certificate] The application shall be accompanied by a certificate referred to in paragraph 667(1)(a) that establishes that the person is a person referred to in subsection (1). The certificate may be received in evidence without giving the notice referred to in subsection 667(4).\n(3) [Definition of sexual offence] For the purposes of subsection (1), sexual offence means\n(a) an offence under any of the following provisions, namely,\n(i) section 151 (sexual interference),\n(ii) section 152 (invitation to sexual touching),\n(iii) section 153 (sexual exploitation),\n(iv) section 155 (incest),\n(v) subsection 212(4) (offence in relation to juvenile prostitution),\n(vi) section 271 (sexual assault),\n(vii) section 272 (sexual assault with a weapon, threats to a third party or causing bodily harm), and\n(viii) section 273 (aggravated sexual assault);\n(a.1) an offence under subsection 348(1) if the indictable offence referred to in that subsection is a sexual offence within the meaning of paragraph (a), (b), (c) or (d);\n(b) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 4, 1983, namely,\n(i) section 144 (rape),\n(ii) section 146 (sexual intercourse with female under fourteen or between fourteen and sixteen),\n(iii) section 148 (sexual intercourse with feeble-minded, etc.),\n(iv) section 149 (indecent assault on female),\n(v) section 156 (indecent assault on male), or\n(vi) section 157 (acts of gross indecency);\n(c) an offence under paragraph 153(1)(a) (sexual intercourse with step-daughter, etc.) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read from time to time before January 1, 1988; and\n(d) an attempt to commit an offence referred to in any of paragraphs (a) to (c).\n(3.01) [Manner of appearance] The court may require a person who is given notice of an application under subsection (1) and who wishes to appear at the hearing to appear by closed-circuit television or videoconference, as long as the person is given the opportunity to communicate privately with counsel if they are represented by counsel.\n(3.1) [Criteria] In deciding whether to grant an authorization under subsection (1), the court shall consider the person’s criminal record, the nature of the offence and the circumstances surrounding its commission and the impact such an authorization would have on the privacy and security of the person and shall give reasons for its decision.\n(3.11) [Order] If the court authorizes the taking of samples of bodily substances from a person who is on conditional release and who has appeared at the hearing, it shall make an order in Form 5.041 to require the person to report at the place, day and time set out in the order and submit to the taking of the samples.\n(4) [Summons] However, if a person who is on conditional release has not appeared at the hearing, a summons in Form 5.061 setting out the information referred to in paragraphs 487.07(1)(b) to (d) shall be directed to them requiring them to report at the place, day and time set out in the summons and submit to the taking of the samples.\n(5) [Service on individual] The summons shall be accompanied by a copy of the authorization referred to in subsection (1) and be served by a peace officer who shall either deliver it personally to the person to whom it is directed or, if that person cannot conveniently be found, leave it for the person at their latest or usual place of residence with any person found there who appears to be at least sixteen years of age.\n(6) [Repealed, 2008, c. 18, s. 13]\n(7) to (10) [Repealed, 2007, c. 22, s. 11]",
+    "history": "1998, c. 37, s. 17; 2000, c. 10, s. 15; 2005, c. 25, s. 5; 2007, c. 22, s. 11; 2008, c. 18, s. 13; 2019, c. 25, s. 199",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.055.html"
+  },
+  {
+    "id": "C-46-s487.0551",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0551",
+    "marginal_note": "Failure to appear",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.0551\n(1) If a person fails to appear at the place, day and time set out in an order made under subsection 487.051(4) or 487.055(3.11) or in a summons referred to in subsection 487.055(4) or 487.091(3), a justice of the peace may issue a warrant for their arrest in Form 5.062 to allow samples of bodily substances to be taken.\n(2) [Execution of warrant] The warrant may be executed anywhere in Canada by a peace officer who has jurisdiction in that place or over the person. The warrant remains in force until it is executed.",
+    "history": "2007, c. 22, s. 12",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0551",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0551.html"
+  },
+  {
+    "id": "C-46-s487.0552",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0552",
+    "marginal_note": "Failure to comply with order or summons",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.0552\n(1) Every person who, without reasonable excuse, fails to comply with an order made under subsection 487.051(4) or 487.055(3.11) of this Act or under subsection 196.14(4) or 196.24(4) of the National Defence Act, or with a summons referred to in subsection 487.055(4) or 487.091(3) of this Act, is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than two years; or\n(b) an offence punishable on summary conviction.\n(2) [For greater certainty] For greater certainty, a lawful command that prevents a person from complying with an order or summons is a reasonable excuse if, at the time, the person is subject to the Code of Service Discipline within the meaning of subsection 2(1) of the National Defence Act.",
+    "history": "2007, c. 22, s. 12",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0552",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0552.html"
+  },
+  {
+    "id": "C-46-s487.056",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.056",
+    "marginal_note": "When collection to take place",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.056\n(1) Samples of bodily substances shall be taken as authorized under section 487.051\n(a) at the place, day and time set out in an order made under subsection 487.051(4) or as soon as feasible afterwards; or\n(b) in any other case, on the day on which the order authorizing the taking of the samples is made or as soon as feasible afterwards.\n(2) [When collection to take place] Samples of bodily substances shall be taken as authorized under section 487.055 or 487.091\n(a) at the place, day and time set out in an order made under subsection 487.055(3.11) or a summons referred to in subsection 487.055(4) or 487.091(3) or as soon as feasible afterwards; or\n(b) in any other case, as soon as feasible after the authorization is granted.\n(3) [When collection to take place] If a person fails to appear as required by an order made under subsection 487.051(4) or 487.055(3.11) or a summons referred to in subsection 487.055(4) or 487.091(3), samples of bodily substances shall be taken\n(a) when the person is arrested under a warrant issued under subsection 487.0551(1) or as soon as feasible afterwards; or\n(b) as soon as feasible after the person appears at the place set out in the order or summons if no warrant is issued.\n(4) [Appeal] Subsections (1) to (3) apply even if the order or authorization to take the samples of bodily substances is appealed.\n(5) [Collection of samples] A peace officer who is authorized under section 487.051, 487.055 or 487.091 to take samples of bodily substances may cause the samples to be taken in any place in Canada in which the person who is subject to the order or authorization is located.\n(6) [Who collects samples] The samples shall be taken by a peace officer who has jurisdiction over the person or in the place in which the samples are taken — or a person acting under their direction — who is able, by virtue of training or experience, to take them.",
+    "history": "1998, c. 37, s. 17; 2000, c. 10, s. 16; 2002, c. 1, s. 179(E); 2005, c. 25, s. 6; 2007, c. 22, s. 13",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.056.html"
+  },
+  {
+    "id": "C-46-s487.057",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.057",
+    "marginal_note": "Report of peace officer",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.057\n(1) A peace officer who takes samples of bodily substances from a person or who causes a person who is not a peace officer to take samples under their direction shall, as soon as feasible after the samples are taken, make a written report in Form 5.07 and cause the report to be filed with\n(a) the provincial court judge who issued the warrant under section 487.05 or granted the authorization under section 487.055 or 487.091 or another judge of that provincial court; or\n(b) the court that made the order under section 487.051.\n(2) [Contents of report] The report shall include\n(a) a statement of the time and date the samples were taken; and\n(b) a description of the bodily substances that were taken.\n(3) [Copy of report] A peace officer who takes the samples or causes the samples to be taken under their direction at the request of another peace officer shall send a copy of the report to the other peace officer unless that other peace officer had jurisdiction to take the samples.",
+    "history": "1998, c. 37, s. 17; 2000, c. 10, s. 17; 2007, c. 22, s. 14",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.057",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.057.html"
+  },
+  {
+    "id": "C-46-s487.058",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.058",
+    "marginal_note": "No criminal or civil liability",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.058 No peace officer, and no person acting under a peace officer’s direction, incurs any criminal or civil liability for anything necessarily done with reasonable care and skill in the taking of samples of bodily substances from a person under a warrant issued under section 487.05, an order made under section 487.051 or an authorization granted under section 487.055 or 487.091.",
+    "history": "1998, c. 37, s. 17; 2000, c. 10, s. 18; 2007, c. 22, s. 15",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.058",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.058.html"
+  },
+  {
+    "id": "C-46-s487.06",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.06",
+    "marginal_note": "Investigative procedures",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.06\n(1) A peace officer or a person acting under a peace officer’s direction is authorized by a warrant issued under section 487.05, an order made under section 487.051 or an authorization granted under section 487.055 or 487.091 to take samples of bodily substances by any of the following means:\n(a) the plucking of individual hairs from the person, including the root sheath;\n(b) the taking of buccal swabs by swabbing the lips, tongue and inside cheeks of the mouth to collect epithelial cells; or\n(c) the taking of blood by pricking the skin surface with a sterile lancet.\n(2) [Terms and conditions] The warrant, order or authorization shall include any terms and conditions that the provincial court judge or court, as the case may be, considers advisable to ensure that the taking of the samples authorized by the warrant, order or authorization is reasonable in the circumstances.\n(3) [Fingerprints] A peace officer who is authorized to take samples of bodily substances from a person by an order made under section 487.051 or an authorization granted under section 487.055 or 487.091, or a person acting under their direction, may take fingerprints from the person for the purpose of the DNA Identification Act.",
+    "history": "1995, c. 27, s. 1; 1998, c. 37, s. 18; 2000, c. 10, s. 19; 2007, c. 22, s. 16",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.06.html"
+  },
+  {
+    "id": "C-46-s487.07",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.07",
+    "marginal_note": "Duty to inform",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.07\n(1) Before taking samples of bodily substances from a person, or causing samples to be taken under their direction, in execution of a warrant issued under section 487.05 or an order made under section 487.051 or under an authorization granted under section 487.055 or 487.091, a peace officer shall inform the person of\n(a) the contents of the warrant, order or authorization;\n(b) the nature of the investigative procedures by means of which the samples are to be taken;\n(c) the purpose of taking the samples;\n(d) the authority of the peace officer and any other person under the direction of the peace officer to use as much force as is necessary for the purpose of taking the samples; and\n(d.1) [Repealed, 2000, c. 10, s. 20]\n(e) in the case of samples of bodily substances taken in execution of a warrant,\n(i) the possibility that the results of forensic DNA analysis may be used in evidence, and\n(ii) if the sample is taken from a young person, the rights of the young person under subsection (4).\n(2) [Detention of person] A person from whom samples of bodily substances are to be taken may\n(a) be detained for that purpose for a period that is reasonable in the circumstances; and\n(b) be required to accompany a peace officer for that purpose.\n(3) [Respect of privacy] A peace officer who takes samples of bodily substances from a person, or a person who takes such samples under the direction of a peace officer, shall ensure that the person’s privacy is respected in a manner that is reasonable in the circumstances.\n(4) [Execution of warrant against young person] A young person against whom a warrant is executed has, in addition to any other rights arising from his or her detention under the warrant,\n(a) the right to a reasonable opportunity to consult with, and\n(b) the right to have the warrant executed in the presence of\ncounsel and a parent or, in the absence of a parent, an adult relative or, in the absence of a parent and an adult relative, any other appropriate adult chosen by the young person.\n(5) [Waiver of rights of young person] A young person may waive his or her rights under subsection (4) but any such waiver\n(a) must be recorded on audio tape or video tape or otherwise; or\n(b) must be made in writing and contain a statement signed by the young person that he or she has been informed of the right being waived.",
+    "history": "1995, c. 27, ss. 1, 3; 1998, c. 37, s. 19; 2000, c. 10, s. 20; 2007, c. 22, s. 17",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.07.html"
+  },
+  {
+    "id": "C-46-s487.071",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.071",
+    "marginal_note": "Verification",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.071\n(1) Before taking samples of bodily substances from a person under an order made under section 487.051 or an authorization granted under section 487.055 or 487.091, a peace officer, or a person acting under their direction, shall verify whether the convicted offenders index of the national DNA data bank, established under the DNA Identification Act, contains the person’s DNA profile.\n(2) [DNA profile in data bank] If the person’s DNA profile is in the convicted offenders index of the national DNA data bank, the peace officer or person acting under their direction shall not take any bodily substances from the person but shall\n(a) confirm in writing on the order or authorization that he or she has been advised that the person’s DNA profile is in the DNA data bank; and\n(b) transmit a copy of the order or authorization containing that confirmation and any other information prescribed by regulations made under the DNA Identification Act to the Commissioner of the Royal Canadian Mounted Police.\n(3) [DNA profile not in data bank] If the person’s DNA profile is not in the convicted offenders index of the national DNA data bank, the peace officer or person acting under their direction shall execute the order or authorization and transmit to the Commissioner of the Royal Canadian Mounted Police\n(a) any bodily substances taken; and\n(b) a copy of the order or authorization and any other information prescribed by regulations made under the DNA Identification Act.",
+    "history": "1998, c. 37, s. 20; 2000, c. 10, s. 21; 2005, c. 25, s. 8; 2007, c. 22, s. 18",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.071.html"
+  },
+  {
+    "id": "C-46-s487.08",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.08",
+    "marginal_note": "Use of bodily substances — warrant",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.08\n(1) No person shall use bodily substances that are taken in execution of a warrant under section 487.05 or under section 196.12 of the National Defence Act except to use them for the purpose of forensic DNA analysis in the course of an investigation of a designated offence.\n(1.1) [Use of bodily substances — order, authorization] No person shall use bodily substances that are taken in execution of an order made under section 487.051 of this Act or section 196.14 of the National Defence Act, or under an authorization granted under section 487.055 or 487.091 of this Act or section 196.24 of the National Defence Act, except to transmit them to the Commissioner of the Royal Canadian Mounted Police for the purpose of forensic DNA analysis in accordance with the DNA Identification Act.\n(2) [Use of results — warrant] No person shall use the results of forensic DNA analysis of bodily substances that are taken in execution of a warrant under section 487.05 or under section 196.12 of the National Defence Act except\n(a) in the course of an investigation of the designated offence or any other designated offence in respect of which a warrant was issued or a bodily substance was found in the circumstances described in paragraph 487.05(1)(b) or in paragraph 196.12(1)(b) of the National Defence Act; or\n(b) in any proceeding for such an offence.\n(2.1) [Repealed, 2005, c. 25, s. 9]\n(3) [Offence] Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction.\n(4) [Offence] Every person who contravenes subsection (1.1)\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "1995, c. 27, s. 1; 1998, c. 37, s. 21; 2000, c. 10, s. 22; 2005, c. 25, s. 9; 2007, c. 22, s. 19; 2019, c. 25, s. 200",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.08.html"
+  },
+  {
+    "id": "C-46-s487.09",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.09",
+    "marginal_note": "Destruction of bodily substances, etc. — warrant",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.09\n(1) Subject to subsection (2), bodily substances that are taken from a person in execution of a warrant under section 487.05 and the results of forensic DNA analysis shall be destroyed or, in the case of results in electronic form, access to those results shall be permanently removed, without delay after\n(a) the results of that analysis establish that the bodily substance referred to in paragraph 487.05(1)(b) was not from that person;\n(b) the person is finally acquitted of the designated offence and any other offence in respect of the same transaction; or\n(c) the expiration of one year after\n(i) the person is discharged after a preliminary inquiry into the designated offence or any other offence in respect of the same transaction,\n(ii) the dismissal, for any reason other than acquittal, or the withdrawal of any information charging the person with the designated offence or any other offence in respect of the same transaction, or\n(iii) any proceeding against the person for the offence or any other offence in respect of the same transaction is stayed under section 579 or under that section as applied by section 572 or 795,\nunless during that year a new information is laid or an indictment is preferred charging the person with the designated offence or any other offence in respect of the same transaction or the proceeding is recommenced.\n(2) [Exception] A provincial court judge may order that the bodily substances that are taken from a person and the results of forensic DNA analysis not be destroyed during any period that the provincial court judge considers appropriate if the provincial court judge is satisfied that the bodily substances or results might reasonably be required in an investigation or prosecution of the person for another designated offence or of another person for the designated offence or any other offence in respect of the same transaction.\n(3) [Destruction of bodily substances, etc., voluntarily given] Bodily substances that are provided voluntarily by a person and the results of forensic DNA analysis shall be destroyed or, in the case of results in electronic form, access to those results shall be permanently removed, without delay after the results of that analysis establish that the bodily substance referred to in paragraph 487.05(1)(b) was not from that person.",
+    "history": "1995, c. 27, s. 1; 1998, c. 37, s. 22",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.09",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.09.html"
+  },
+  {
+    "id": "C-46-s487.091",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.091",
+    "marginal_note": "Collection of additional bodily substances",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.091\n(1) A provincial court judge may, on ex parte application made in Form 5.08, authorize in Form 5.09 the taking from a person, for the purpose of forensic DNA analysis, of any number of additional samples of bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1), if\n(a) a DNA profile cannot be derived from the bodily substances that were taken from that person under an order made under section 487.051 or an authorization granted under section 487.055; or\n(b) the information or bodily substances required by regulations made under the DNA Identification Act were not transmitted in accordance with the requirements of the regulations or were lost.\n(2) [Reasons] The application shall state the reasons why a DNA profile cannot be derived from the bodily substances or why the information or bodily substances were not transmitted in accordance with the regulations or were lost.\n(3) [Persons not in custody] If the court authorizes the taking of samples of bodily substances from a person who is not in custody, a summons in Form 5.061 setting out the information referred to in paragraphs 487.07(1)(b) to (d) shall be directed to the person requiring them to report at the place, day and time set out in the summons and submit to the taking of the samples. Subsections 487.055(5) and (6) apply, with any modifications that the circumstances require.",
+    "history": "1998, c. 37, s. 23; 2000, c. 10, s. 23; 2005, c. 25, s. 10; 2007, c. 22, s. 20",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.091",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.091.html"
+  },
+  {
+    "id": "C-46-s487.0911",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.0911",
+    "marginal_note": "Review by Attorney General",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.0911\n(1) On receipt of a notice from the Commissioner of the Royal Canadian Mounted Police under subsection 5.2(1) of the DNA Identification Act that an order made under section 487.051 or an authorization granted under section 487.091 appears to be defective, the Attorney General shall review the order or authorization and the court record.\n(2) [Clerical error] If the Attorney General is of the opinion that the defect is due to a clerical error, the Attorney General shall\n(a) apply, ex parte, to the judge who made the order or authorization, or to a judge of the same court, to have it corrected; and\n(b) transmit a copy of the corrected order or authorization, if any, to the Commissioner.\n(3) [Substantive defect] If the Attorney General is of the opinion that the offence referred to in the order or authorization is not a designated offence, the Attorney General shall inform the Commissioner of that opinion.\n(4) [No defect] If the Attorney General is of the opinion that the offence referred to in the order or authorization is a designated offence, the Attorney General shall transmit that opinion, with written reasons, to the Commissioner.",
+    "history": "2005, c. 25, s. 11; 2007, c. 22, s. 21",
+    "last_amended": "2008-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.0911",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.0911.html"
+  },
+  {
+    "id": "C-46-s487.092",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.092",
+    "marginal_note": "Information for impression warrant",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forensic DNA Analysis",
+    "text": "487.092\n(1) A justice may issue a warrant in writing authorizing a peace officer to do any thing, or cause any thing to be done under the direction of the peace officer, described in the warrant in order to obtain any handprint, fingerprint, footprint, foot impression, teeth impression or other print or impression of the body or any part of the body in respect of a person if the justice is satisfied\n(a) by information on oath in writing that there are reasonable grounds to believe that an offence against this or any other Act of Parliament has been committed and that information concerning the offence will be obtained by the print or impression; and\n(b) that it is in the best interests of the administration of justice to issue the warrant.\n(2) [Search or seizure to be reasonable] A warrant issued under subsection (1) shall contain such terms and conditions as the justice considers advisable to ensure that any search or seizure authorized by the warrant is reasonable in the circumstances.\n(3) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any peace officer who executes the warrant must have authority to act as a peace officer in the place where it is executed.\n(4) [Repealed, 2022, c. 17, s. 21]",
+    "history": "1997, c. 18, s. 45; 1998, c. 37, s. 23; 2019, c. 25, s. 201; 2022, c. 17, s. 21",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.092",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.092.html"
+  },
+  {
+    "id": "C-46-s487.093",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.093",
+    "marginal_note": "Duty of person executing certain warrants",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "487.093\n(1) A person who executes a warrant issued under subsection 110.1(5), 117.0101(6), 117.04(1), 199(1), 395(1) or 487(1) shall, during that execution,\n(a) give the following to any person who is present and ostensibly in control of the building, receptacle or place to be searched:\n(i) a copy of the warrant, and\n(ii) a notice in Form 5.1 setting out the address of the court before which anything seized during the execution may be brought or from which a copy of a report on anything so seized may be obtained;\n(b) affix the copy and the notice in a prominent location within the building or place or on or next to the receptacle, if there is no person present and ostensibly in control of the building, receptacle or place; or\n(c) give the copy and the notice to the person to be searched, if the warrant is issued under subsection 395(1) for the search of a person.\n(2) [Exception] Subsection (1) does not apply if the warrant authorizes the search of anything that is detained under this Act after it has been lawfully seized.",
+    "history": "2022, c. 17, s. 22; 2023, c. 32, s. 70",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.093",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.093.html"
+  },
+  {
+    "id": "C-46-s487.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.1",
+    "marginal_note": "Warrants, etc., by telecommunication",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "487.1\n(1) Despite anything in this Act, the Attorney General, a peace officer or a public officer may, if they are permitted to apply for any of the following, submit their application by a means of telecommunication:\n(a) a warrant under subsection 83.222(1);\n(b) an order under subsection 83.223(1);\n(b.1) a warrant under subsection 110.1(5);\n(b.2) a warrant under subsection 117.0101(6);\n(c) a warrant under subsection 117.04(1);\n(d) a warrant under subsection 164(1);\n(e) an order under subsection 164.1(1);\n(f) a warrant under subsection 320(1);\n(g) an order under subsection 320.1(1);\n(h) a warrant under subsection 320.29(1);\n(i) a warrant under subsection 395(1);\n(j) a warrant under subsection 462.32(1);\n(j.1) a warrant under subsection 462.321(1);\n(k) an order under subsection 462.33(3);\n(l) a warrant under subsection 487(1);\n(m) a warrant under subsection 487.01(1) that does not authorize the observation of a person by means of a television camera or other similar electronic device;\n(n) an extension under subsection 487.01(5.2);\n(o) an order under any of sections 487.013 to 487.018;\n(p) an order under subsection 487.019(3);\n(q) an order under subsection 487.0191(1);\n(r) an order under subsection 487.0191(4);\n(s) a warrant under subsection 487.05(1);\n(t) a warrant under subsection 487.092(1);\n(u) an order under subsection 487.3(1);\n(v) an order under subsection 487.3(4);\n(w) a warrant under subsection 492.1(1);\n(x) a warrant under subsection 492.1(2);\n(y) an authorization under subsection 492.1(7);\n(z) a warrant under subsection 492.2(1).\n(2) [Alternative to oath] A person who must swear an oath in connection with an application submitted by a means of telecommunication that produces a writing may, instead of swearing the oath, make a statement in writing stating that all matters submitted in support of the application are true to their knowledge and belief, and the statement is deemed to be a statement made under oath.\n(3) [Certification] A judicial officer who receives an application submitted by a means of telecommunication that produces a writing shall certify the application as to time and date of receipt.\n(4) [Limitation] An application under subsection 487.01(5.2) shall not be submitted by a means of telecommunication that does not produce a writing.\n(5) [Application — telecommunication not producing writing] An applicant may submit their application by a means of telecommunication that does not produce a writing only if it would be impracticable in the circumstances to submit the application by a means of telecommunication that produces a writing.\n(6) [Statement of circumstances] An application submitted by a means of telecommunication that does not produce a writing shall include a statement of the circumstances that make it impracticable to submit the application by a means of telecommunication that produces a writing.\n(7) [Oath] Any oath required in connection with an application submitted by a means of telecommunication that does not produce a writing may be administered by a means of telecommunication.\n(8) [Certification] A judicial officer who receives an application submitted by a means of telecommunication that does not produce a writing shall record the application verbatim, in writing or otherwise, and certify the record or a transcription of it as to time, date and contents.\n(9) [Limitation on issuance] If an application is submitted by a means of telecommunication that does not produce a writing, the judicial officer shall not issue the warrant, order, extension or authorization unless he or she is satisfied that the application discloses reasonable grounds for dispensing with its submission by a means of telecommunication that produces a writing.\n(10) [Warrant, etc.] A judicial officer who issues the warrant, order, extension or authorization may do so by a means of telecommunication, in which case\n(a) the judicial officer shall complete and sign the document in question, noting on its face the time and date;\n(b) if the means of telecommunication produces a writing, the judicial officer shall transmit a copy of the document to the applicant by that means; and\n(c) if the means of telecommunication does not produce a writing, the applicant shall, as directed by the judicial officer, transcribe the document, noting on its face the name of the judicial officer as well as the time and date.\n(11) [Definitions] The following definitions apply in this section.\njudicial officer means a judge or justice who is authorized, under the applicable provision of this Act, to issue a warrant, order, extension or authorization referred to in subsection (1). (fonctionnaire judiciaire)\npublic officer means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this Act or any other Act of Parliament. (fonctionnaire public)",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 69; 1992, c. 1, ss. 58, 59(E), 60(F); 1994, c. 44, s. 37; 2018, c. 21, s. 19; 2022, c. 17, s. 22; 2023, c. 26, s. 220; 2023, c. 32, s. 70",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.1.html"
+  },
+  {
+    "id": "C-46-s487.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.11",
+    "marginal_note": "Where warrant not necessary",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "487.11 A peace officer, or a public officer who has been appointed or designated to administer or enforce any federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament, may, in the course of his or her duties, exercise any of the powers described in subsection 487(1) or 492.1(1) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would be impracticable to obtain a warrant.",
+    "history": "1997, c. 18, s. 46",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.11.html"
+  },
+  {
+    "id": "C-46-s487.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.2",
+    "marginal_note": "Restriction on publication",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "487.2 If a search warrant is issued under section 487 or a search is made under such a warrant, everyone who publishes in any document, or broadcasts or transmits in any way, any information with respect to\n(a) the location of the place searched or to be searched, or\n(b) the identity of any person who is or appears to occupy or be in possession or control of that place or who is suspected of being involved in any offence in relation to which the warrant was issued,\nwithout the consent of every person referred to in paragraph (b) is, unless a charge has been laid in respect of any offence in relation to which the warrant was issued, guilty of an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 69; 2005, c. 32, s. 16; 2022, c. 17, s. 23",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.2.html"
+  },
+  {
+    "id": "C-46-s487.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "487.3",
+    "marginal_note": "Order denying access to information",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "487.3\n(1) On application made at the time an application is made for a warrant under this or any other Act of Parliament, an order under any of sections 487.013 to 487.018 or an authorization under section 529 or 529.4, or at a later time, a justice, a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec may make an order prohibiting access to, and the disclosure of, any information relating to the warrant, order or authorization on the ground that\n(a) the ends of justice would be subverted by the disclosure for one of the reasons referred to in subsection (2) or the information might be used for an improper purpose; and\n(b) the reason referred to in paragraph (a) outweighs in importance the access to the information.\n(2) [Reasons] For the purposes of paragraph (1)(a), an order may be made under subsection (1) on the ground that the ends of justice would be subverted by the disclosure\n(a) if disclosure of the information would\n(i) compromise the identity of a confidential informant,\n(ii) compromise the nature and extent of an ongoing investigation,\n(iii) endanger a person engaged in particular intelligence-gathering techniques and thereby prejudice future investigations in which similar techniques would be used,\n(iii.1) be injurious to international relations, national defence or national security, or\n(iv) prejudice the interests of an innocent person; and\n(b) for any other sufficient reason.\n(3) [Procedure] Where an order is made under subsection (1), all documents relating to the application shall, subject to any terms and conditions that the justice or judge considers desirable in the circumstances, including, without limiting the generality of the foregoing, any term or condition concerning the duration of the prohibition, partial disclosure of a document, deletion of any information or the occurrence of a condition, be placed in a packet and sealed by the justice or judge immediately on determination of the application, and that packet shall be kept in the custody of the court in a place to which the public has no access or in any other place that the justice or judge may authorize and shall not be dealt with except in accordance with the terms and conditions specified in the order or as varied under subsection (4).\n(4) [Application for variance of order] An application to terminate the order or vary any of its terms and conditions may be made to the justice or judge who made the order or a judge of the court before which any proceedings arising out of the investigation in relation to which the warrant or production order was obtained may be held.",
+    "history": "1997, c. 23, s. 14, c. 39, s. 1; 2004, c. 3, s. 8; 2014, c. 31, s. 22; 2024, c. 16, s. 100",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 487.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-487.3.html"
+  },
+  {
+    "id": "C-46-s488",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "488",
+    "marginal_note": "Execution of search warrant",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "488 A warrant issued under section 487 shall be executed by day, unless\n(a) the justice is satisfied that there are reasonable grounds for it to be executed by night;\n(b) the reasonable grounds are included in the information; and\n(c) the warrant authorizes that it be executed by night.",
+    "history": "R.S., 1985, c. C-46, s. 488; R.S., 1985, c. 27 (1st Supp.), s. 70; 1997, c. 18, s. 47; 2022, c. 17, s. 24",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 488",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-488.html"
+  },
+  {
+    "id": "C-46-s488.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "488.01",
+    "marginal_note": "Definitions",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "488.01\n(1) The following definitions apply in this section and in section 488.02.\ndata has the same meaning as in section 487.011. (données)\ndocument has the same meaning as in section 487.011. (document)\njournalist has the same meaning as in subsection 39.1(1) of the Canada Evidence Act. (journaliste)\njournalistic source has the same meaning as in subsection 39.1(1) of the Canada Evidence Act. (source journalistique)\nofficer means a peace officer or public officer. (fonctionnaire)\n(2) [Warrant, authorization and order] Despite any other provision of this Act, if an applicant for a warrant under section 487.01, 492.1 or 492.2, a search warrant under this Act, notably under section 487, an authorization under section 184.2, 186 or 188, or an order under any of sections 487.014 to 487.017 knows that the application relates to a journalist’s communications or an object, document or data relating to or in the possession of a journalist, they shall make the application to a judge of a superior court of criminal jurisdiction or to a judge as defined in section 552. That judge has exclusive jurisdiction to dispose of the application.\n(3) [Warrant, authorization and order] A judge may issue a warrant, authorization or order under subsection (2) only if, in addition to the conditions required for the issue of the warrant, authorization or order, he or she is satisfied that\n(a) there is no other way by which the information can reasonably be obtained; and\n(b) the public interest in the investigation and prosecution of a criminal offence outweighs the journalist’s right to privacy in gathering and disseminating information.\n(4) [Special Advocate] The judge to whom the application for the warrant, authorization or order is made may, in his or her discretion, request that a special advocate present observations in the interests of freedom of the press concerning the conditions set out in subsection (3).\n(5) [Offence by journalist — exception] Subsections (3) and (4) do not apply in respect of an application for a warrant, authorization or order that is made in relation to the commission of an offence by a journalist.\n(6) [Offence by journalist — order] If a warrant, authorization or order referred to in subsection (2) is sought in relation to the commission of an offence by a journalist and the judge considers it necessary to protect the confidentiality of journalistic sources, the judge may order that some or all documents obtained pursuant to the warrant, authorization or order are to be dealt with in accordance with section 488.02.\n(7) [Conditions] The warrant, authorization or order referred to in subsection (2) may contain any conditions that the judge considers appropriate to protect the confidentiality of journalistic sources and to limit the disruption of journalistic activities.\n(8) [Powers] The judge who rules on the application for the warrant, authorization or order referred to in subsection (2) has the same powers, with the necessary adaptations, as the authority who may issue the warrant, authorization or order.\n(9) [Discovery of relation to journalist] If an officer, acting under a warrant, authorization or order referred to in subsection (2) for which an application was not made in accordance with that subsection, becomes aware that the warrant, authorization or order relates to a journalist’s communications or an object, document or data relating to or in the possession of a journalist, the officer shall, as soon as possible, make an ex parte application to a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 and, until the judge disposes of the application,\n(a) refrain from examining or reproducing, in whole or in part, any document obtained pursuant to the warrant, authorization or order; and\n(b) place any document obtained pursuant to the warrant, authorization or order in a sealed packet and keep it in a place to which the public has no access.\n(10) [Powers of judge] On an application under subsection (9), the judge may\n(a) confirm the warrant, authorization or order if the judge is of the opinion that no additional conditions to protect the confidentiality of journalistic sources and to limit the disruption of journalistic activities should be imposed;\n(b) vary the warrant, authorization or order to impose any conditions that the judge considers appropriate to protect the confidentiality of journalistic sources and to limit the disruption of journalistic activities;\n(c) if the judge considers it necessary to protect the confidentiality of journalistic sources, order that some or all documents that were or will be obtained pursuant to the warrant, authorization or order are to be dealt with in accordance with section 488.02; or\n(d) revoke the warrant, authorization or order if the judge is of the opinion that the applicant knew or ought reasonably to have known that the application for the warrant, authorization or order related to a journalist’s communications or an object, document or data relating to or in the possession of a journalist.",
+    "history": "2017, c. 22, s. 3; 2022, c. 17, s. 25",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 488.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-488.01.html"
+  },
+  {
+    "id": "C-46-s488.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "488.02",
+    "marginal_note": "Documents",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "488.02\n(1) Any document obtained pursuant to a warrant, authorization or order issued in accordance with subsection 488.01(3), or that is the subject of an order made under subsection 488.01(6) or paragraph 488.01(10)(c), is to be placed in a packet and sealed by the court that issued the warrant, authorization or order and is to be kept in the custody of the court in a place to which the public has no access or in such other place as the judge may authorize and is not to be dealt with except in accordance with this section.\n(2) [Notice] No officer is to examine or reproduce, in whole or in part, a document referred to in subsection (1) without giving the journalist and relevant media outlet notice of his or her intention to examine or reproduce the document.\n(3) [Application] The journalist or relevant media outlet may, within 10 days of receiving the notice referred to in subsection (2), apply to a judge of the court that issued the warrant, authorization or order to issue an order that the document is not to be disclosed to an officer on the grounds that the document identifies or is likely to identity a journalistic source.\n(4) [Disclosure: prohibition] A document that is subject to an application under subsection (3) is to be disclosed to an officer only following a disclosure order in accordance with paragraph (7)(b).\n(5) [Disclosure order] The judge may order the disclosure of a document only if he or she is satisfied that\n(a) there is no other way by which the information can reasonably be obtained; and\n(b) the public interest in the investigation and prosecution of a criminal offence outweighs the journalist’s right to privacy in gathering and disseminating information.\n(6) [Examination] The judge may, if he or she considers it necessary, examine a document to determine whether it should be disclosed.\n(7) [Order] The judge must,\n(a) if he or she is of the opinion that the document should not be disclosed, order that it be returned to the journalist or the media outlet, as the case may be; or\n(b) if he or she is of the opinion that the document should be disclosed, order that it be delivered to the officer who gave the notice under subsection (2), subject to such restrictions and conditions as the judge deems appropriate.",
+    "history": "2017, c. 22, s. 3",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 488.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-488.02.html"
+  },
+  {
+    "id": "C-46-s488.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "488.1",
+    "marginal_note": "Definitions",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "488.1\n(1) In this section,\ncustodian means a person in whose custody a package is placed pursuant to subsection (2); (gardien)\ndocument, for the purposes of this section, has the same meaning as in section 321; (document)\njudge means a judge of a superior court of criminal jurisdiction of the province where the seizure was made; (juge)\nlawyer means, in the Province of Quebec, an advocate, lawyer or notary and, in any other province, a barrister or solicitor; (avocat)\nofficer means a peace officer or public officer. (fonctionnaire)\n(2) [Examination or seizure of certain documents where privilege claimed] Where an officer acting under the authority of this or any other Act of Parliament is about to examine, copy or seize a document in the possession of a lawyer who claims that a named client of his has a solicitor-client privilege in respect of that document, the officer shall, without examining or making copies of the document,\n(a) seize the document and place it in a package and suitably seal and identify the package; and\n(b) place the package in the custody of the sheriff of the district or county in which the seizure was made or, if there is agreement in writing that a specified person act as custodian, in the custody of that person.\n(3) [Application to judge] Where a document has been seized and placed in custody under subsection (2), the Attorney General or the client or the lawyer on behalf of the client, may\n(a) within fourteen days from the day the document was so placed in custody, apply, on two days notice of motion to all other persons entitled to make application, to a judge for an order\n(i) appointing a place and a day, not later than twenty-one days after the date of the order, for the determination of the question whether the document should be disclosed, and\n(ii) requiring the custodian to produce the document to the judge at that time and place;\n(b) serve a copy of the order on all other persons entitled to make application and on the custodian within six days of the date on which it was made; and\n(c) if he has proceeded as authorized by paragraph (b), apply, at the appointed time and place, for an order determining the question.\n(4) [Disposition of application] On an application under paragraph (3)(c), the judge\n(a) may, if the judge considers it necessary to determine the question whether the document should be disclosed, inspect the document;\n(b) where the judge is of the opinion that it would materially assist him in deciding whether or not the document is privileged, may allow the Attorney General to inspect the document;\n(c) shall allow the Attorney General and the person who objects to the disclosure of the document to make representations; and\n(d) shall determine the question summarily and,\n(i) if the judge is of the opinion that the document should not be disclosed, ensure that it is repackaged and resealed and order the custodian to deliver the document to the lawyer who claimed the solicitor-client privilege or to the client, or\n(ii) if the judge is of the opinion that the document should be disclosed, order the custodian to deliver the document to the officer who seized the document or some other person designated by the Attorney General, subject to such restrictions or conditions as the judge deems appropriate,\nand shall, at the same time, deliver concise reasons for the determination in which the nature of the document is described without divulging the details thereof.\n(5) [Privilege continues] Where the judge determines pursuant to paragraph (4)(d) that a solicitor-client privilege exists in respect of a document, whether or not the judge has, pursuant to paragraph (4)(b), allowed the Attorney General to inspect the document, the document remains privileged and inadmissible as evidence unless the client consents to its admission in evidence or the privilege is otherwise lost.\n(6) [Order to custodian to deliver] Where a document has been seized and placed in custody under subsection (2) and a judge, on the application of the Attorney General, is satisfied that no application has been made under paragraph (3)(a) or that following such an application no further application has been made under paragraph (3)(c), the judge shall order the custodian to deliver the document to the officer who seized the document or to some other person designated by the Attorney General.\n(7) [Application to another judge] Where the judge to whom an application has been made under paragraph (3)(c) cannot act or continue to act under this section for any reason, subsequent applications under that paragraph may be made to another judge.\n(8) [Prohibition] No officer shall examine, make copies of or seize any document without affording a reasonable opportunity for a claim of solicitor-client privilege to be made under subsection (2).\n(9) [Authority to make copies] At any time while a document is in the custody of a custodian under this section, a judge may, on an ex parte application of a person claiming a solicitor-client privilege under this section, authorize that person to examine the document or make a copy of it in the presence of the custodian or the judge, but any such authorization shall contain provisions to ensure that the document is repackaged and that the package is resealed without alteration or damage.\n(10) [Hearing in private] An application under paragraph (3)(c) shall be heard in private.\n(11) [Exception] This section does not apply in circumstances where a claim of solicitor-client privilege may be made under the Income Tax Act or under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 71; 2000, c. 17, s. 89; 2001, c. 41, s. 80",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 488.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-488.1.html"
+  },
+  {
+    "id": "C-46-s489",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "489",
+    "marginal_note": "Seizure of things not specified",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "489\n(1) Every person who executes a warrant may seize, in addition to the things mentioned in the warrant, any thing that the person believes on reasonable grounds\n(a) has been obtained by the commission of an offence against this or any other Act of Parliament;\n(b) has been used in the commission of an offence against this or any other Act of Parliament; or\n(c) will afford evidence in respect of an offence against this or any other Act of Parliament.\n(2) [Seizure without warrant] Every peace officer, and every public officer who has been appointed or designated to administer or enforce any federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament, who is lawfully present in a place pursuant to a warrant or otherwise in the execution of duties may, without a warrant, seize any thing that the officer believes on reasonable grounds\n(a) has been obtained by the commission of an offence against this or any other Act of Parliament;\n(b) has been used in the commission of an offence against this or any other Act of Parliament; or\n(c) will afford evidence in respect of an offence against this or any other Act of Parliament.",
+    "history": "R.S., 1985, c. C-46, s. 489; R.S., 1985, c. 27 (1st Supp.), s. 72, c. 42 (4th Supp.), s. 3; 1993, c. 40, s. 16; 1997, c. 18, s. 48",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 489",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-489.html"
+  },
+  {
+    "id": "C-46-s489.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "489.1",
+    "marginal_note": "Restitution of thing or report",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "489.1\n(1) Subject to this or any other Act of Parliament, if a peace officer has seized anything under a warrant issued under this Act, under section 487.11 or 489, or otherwise in the execution of duties under this or any other Act of Parliament, the peace officer shall, as soon as is practicable,\n(a) return the thing seized, on being issued a receipt for it, to the person lawfully entitled to its possession and report to a justice having jurisdiction in respect of the matter and, in the case of a warrant, jurisdiction in the province in which the warrant was issued, if the peace officer is satisfied that\n(i) there is no dispute as to who is lawfully entitled to possession of the thing seized, and\n(ii) the continued detention of the thing seized is not required for the purposes of any investigation or a preliminary inquiry, trial or other proceeding; or\n(b) bring the thing seized before a justice referred to in paragraph (a), or report to the justice that the thing has been seized and is being detained, to be dealt with in accordance with subsection 490(1), if the peace officer is not satisfied as described in subparagraphs (a)(i) and (ii).\n(2) [Person other than peace officer] Subject to this or any other Act of Parliament, if a person other than a peace officer has seized anything under a warrant issued under this Act, under section 487.11 or 489, or otherwise in the execution of duties under this or any other Act of Parliament, that person shall, as soon as is practicable and so that the thing seized may be dealt with in accordance with subsection 490(1),\n(a) bring the thing before a justice having jurisdiction in respect of the matter and, in the case of a warrant, jurisdiction in the province in which the warrant was issued; or\n(b) report to the justice referred to in paragraph (a) that the thing has been seized and is being detained.\n(3) [Form] A report to a justice under this section shall be in Form 5.2, varied to suit the case.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 72; 1993, c. 40, s. 17; 1997, c. 18, s. 49; 2022, c. 17, s. 26",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 489.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-489.1.html"
+  },
+  {
+    "id": "C-46-s490",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490",
+    "marginal_note": "Detention of things seized",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "490\n(1) Subject to this or any other Act of Parliament, where, pursuant to paragraph 489.1(1)(b) or subsection 489.1(2), anything that has been seized is brought before a justice or a report in respect of anything seized is made to a justice, the justice shall,\n(a) where the lawful owner or person who is lawfully entitled to possession of the thing seized is known, order it to be returned to that owner or person, unless the prosecutor, or the peace officer or other person having custody of the thing seized, satisfies the justice that the detention of the thing seized is required for the purposes of any investigation or a preliminary inquiry, trial or other proceeding; or\n(b) where the prosecutor, or the peace officer or other person having custody of the thing seized, satisfies the justice that the thing seized should be detained for a reason set out in paragraph (a), detain the thing seized or order that it be detained, taking reasonable care to ensure that it is preserved until the conclusion of any investigation or until it is required to be produced for the purposes of a preliminary inquiry, trial or other proceeding.\n(2) [Further detention] Nothing shall be detained under the authority of paragraph (1)(b) for a period of more than three months after the day of the seizure, or any longer period that ends when an application made under paragraph (a) is decided, unless\n(a) a justice, on the making of a summary application to him after three clear days notice thereof to the person from whom the thing detained was seized, is satisfied that, having regard to the nature of the investigation, its further detention for a specified period is warranted and the justice so orders; or\n(b) proceedings are instituted in which the thing detained may be required.\n(3) [Idem] More than one order for further detention may be made under paragraph (2)(a) but the cumulative period of detention shall not exceed one year from the day of the seizure, or any longer period that ends when an application made under paragraph (a) is decided, unless\n(a) a judge of a superior court of criminal jurisdiction or a judge as defined in section 552, on the making of a summary application to him after three clear days notice thereof to the person from whom the thing detained was seized, is satisfied, having regard to the complex nature of the investigation, that the further detention of the thing seized is warranted for a specified period and subject to such other conditions as the judge considers just, and the judge so orders; or\n(b) proceedings are instituted in which the thing detained may be required.\n(3.1) [Detention without application where consent] A thing may be detained under paragraph (1)(b) for any period, whether or not an application for an order under subsection (2) or (3) is made, if the lawful owner or person who is lawfully entitled to possession of the thing seized consents in writing to its detention for that period.\n(4) [When accused ordered to stand trial] When an accused has been ordered to stand trial, the justice shall forward anything detained pursuant to subsections (1) to (3) to the clerk of the court to which the accused has been ordered to stand trial to be detained by the clerk of the court and disposed of as the court directs.\n(5) [Where continued detention no longer required] Where at any time before the expiration of the periods of detention provided for or ordered under subsections (1) to (3) in respect of anything seized, the prosecutor, or the peace officer or other person having custody of the thing seized, determines that the continued detention of the thing seized is no longer required for any purpose mentioned in subsection (1) or (4), the prosecutor, peace officer or other person shall apply to\n(a) a judge of a superior court of criminal jurisdiction or a judge as defined in section 552, where a judge ordered its detention under subsection (3), or\n(b) a justice, in any other case,\nwho shall, after affording the person from whom the thing was seized or the person who claims to be the lawful owner thereof or person entitled to its possession, if known, an opportunity to establish that he is lawfully entitled to the possession thereof, make an order in respect of the property under subsection (9).\n(6) [Idem] Where the periods of detention provided for or ordered under subsections (1) to (3) in respect of anything seized have expired and proceedings have not been instituted in which the thing detained may be required, the prosecutor, peace officer or other person shall apply to a judge or justice referred to in paragraph (5)(a) or (b) in the circumstances set out in that paragraph, for an order in respect of the property under subsection (9) or (9.1).\n(7) [Application for order of return] A person from whom anything has been seized may, after the expiration of the periods of detention provided for or ordered under subsections (1) to (3) and on three clear days notice to the Attorney General, apply summarily to\n(a) a judge of a superior court of criminal jurisdiction or a judge as defined in section 552, where a judge ordered the detention of the thing seized under subsection (3), or\n(b) a justice, in any other case,\nfor an order under paragraph (9)(c) that the thing seized be returned to the applicant.\n(8) [Exception] A judge of a superior court of criminal jurisdiction or a judge as defined in section 552, where a judge ordered the detention of the thing seized under subsection (3), or a justice, in any other case, may allow an application to be made under subsection (7) prior to the expiration of the periods referred to therein where he is satisfied that hardship will result unless the application is so allowed.\n(9) [Disposal of things seized] Subject to this or any other Act of Parliament, if\n(a) a judge referred to in subsection (7), where a judge ordered the detention of anything seized under subsection (3), or\n(b) a justice, in any other case,\nis satisfied that the periods of detention provided for or ordered under subsections (1) to (3) in respect of anything seized have expired and proceedings have not been instituted in which the thing detained may be required or, where those periods have not expired, that the continued detention of the thing seized will not be required for any purpose mentioned in subsection (1) or (4), he shall\n(c) if possession of it by the person from whom it was seized is lawful, order it to be returned to that person, or\n(d) if possession of it by the person from whom it was seized is unlawful and the lawful owner or person who is lawfully entitled to its possession is known, order it to be returned to the lawful owner or to the person who is lawfully entitled to its possession,\nand may, if possession of it by the person from whom it was seized is unlawful, or if it was seized when it was not in the possession of any person, and the lawful owner or person who is lawfully entitled to its possession is not known, order it to be forfeited to Her Majesty, to be disposed of as the Attorney General directs, or otherwise dealt with in accordance with the law.\n(9.1) [Exception] Notwithstanding subsection (9), a judge or justice referred to in paragraph (9)(a) or (b) may, if the periods of detention provided for or ordered under subsections (1) to (3) in respect of a thing seized have expired but proceedings have not been instituted in which the thing may be required, order that the thing continue to be detained for such period as the judge or justice considers necessary if the judge or justice is satisfied\n(a) that the continued detention of the thing might reasonably be required for a purpose mentioned in subsection (1) or (4); and\n(b) that it is in the interests of justice to do so.\n(10) [Application by lawful owner] Subject to this or any other Act of Parliament, a person, other than a person who may make an application under subsection (7), who claims to be the lawful owner or person lawfully entitled to possession of anything seized and brought before or reported to a justice under section 489.1 may, at any time, on three clear days notice to the Attorney General and the person from whom the thing was seized, apply summarily to\n(a) a judge referred to in subsection (7), where a judge ordered the detention of the thing seized under subsection (3), or\n(b) a justice, in any other case,\nfor an order that the thing detained be returned to the applicant.\n(11) [Order] Subject to this or any other Act of Parliament, on an application under subsection (10), where a judge or justice is satisfied that\n(a) the applicant is the lawful owner or lawfully entitled to possession of the thing seized, and\n(b) the periods of detention provided for or ordered under subsections (1) to (3) in respect of the thing seized have expired and proceedings have not been instituted in which the thing detained may be required or, where such periods have not expired, that the continued detention of the thing seized will not be required for any purpose mentioned in subsection (1) or (4),\nthe judge or justice shall order that\n(c) the thing seized be returned to the applicant, or\n(d) except as otherwise provided by law, where, pursuant to subsection (9), the thing seized was forfeited, sold or otherwise dealt with in such a manner that it cannot be returned to the applicant, the applicant be paid the proceeds of sale or the value of the thing seized.\n(12) [Detention pending appeal, etc.] Notwithstanding anything in this section, nothing shall be returned, forfeited or disposed of under this section pending any application made, or appeal taken, thereunder in respect of the thing or proceeding in which the right of seizure thereof is questioned or within thirty days after an order in respect of the thing is made under this section.\n(13) [Copies of documents returned] The Attorney General, the prosecutor or the peace officer or other person having custody of a document seized may, before bringing it before a justice or complying with an order that the document be returned, forfeited or otherwise dealt with under subsection (1), (9) or (11), make or cause to be made, and may retain, a copy of the document.\n(14) [Probative force] Every copy made under subsection (13) that is certified as a true copy by the Attorney General, the person who made the copy or the person in whose presence the copy was made is admissible in evidence and, in the absence of evidence to the contrary, has the same probative force as the original document would have if it had been proved in the ordinary way.\n(15) [Access to anything seized] Where anything is detained pursuant to subsections (1) to (3.1), a judge of a superior court of criminal jurisdiction, a judge as defined in section 552 or a provincial court judge may, on summary application on behalf of a person who has an interest in what is detained, after three clear days notice to the Attorney General, order that the person by or on whose behalf the application is made be permitted to examine anything so detained.\n(16) [Conditions] An order that is made under subsection (15) shall be made on such terms as appear to the judge to be necessary or desirable to ensure that anything in respect of which the order is made is safeguarded and preserved for any purpose for which it may subsequently be required.\n(17) [Appeal] A person who feels aggrieved by an order made under subsection (8), (9), (9.1) or (11) may appeal from the order\n(a) to the court of appeal as defined in section 673 if the order was made by a judge of a superior court of criminal jurisdiction, in which case sections 678 to 689 apply with any modifications that the circumstances require; or\n(b) to the appeal court as defined in section 812 in any other case, in which case sections 813 to 828 apply with any modifications that the circumstances require.\n(18) [Waiver of notice] Any person to whom three days notice must be given under paragraph (2)(a) or (3)(a) or subsection (7), (10) or (15) may agree that the application for which the notice is given be made before the expiration of the three days.",
+    "history": "R.S., 1985, c. C-46, s. 490; R.S., 1985, c. 27 (1st Supp.), s. 73; 1994, c. 44, s. 38; 1997, c. 18, s. 50; 2008, c. 18, s. 14; 2017, c. 7, s. 63(F)",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.html"
+  },
+  {
+    "id": "C-46-s490.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.01",
+    "marginal_note": "Perishable things",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Other Provisions Respecting Warrants and Orders",
+    "text": "490.01 Where any thing seized pursuant to this Act is perishable or likely to depreciate rapidly, the person who seized the thing or any other person having custody of the thing\n(a) may return it to its lawful owner or the person who is lawfully entitled to possession of it; or\n(b) where, on ex parte application to a justice, the justice so authorizes, may\n(i) dispose of it and give the proceeds of disposition to the lawful owner of the thing seized, if the lawful owner was not a party to an offence in relation to the thing or, if the identity of that lawful owner cannot be reasonably ascertained, the proceeds of disposition are forfeited to Her Majesty, or\n(ii) destroy it.",
+    "history": "1997, c. 18, s. 51; 1999, c. 5, s. 17",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.01.html"
+  },
+  {
+    "id": "C-46-s490.011",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.011",
+    "marginal_note": "Definitions",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "490.011\n(1) The following definitions apply in this section and in sections 490.012 to 490.07.\ncrime of a sexual nature means a crime referred to in subsection 3(2) of the Sex Offender Information Registration Act. (crimes de nature sexuelle)\ndatabase has the same meaning as in subsection 3(1) of the Sex Offender Information Registration Act. (banque de données)\ndesignated offence means a primary offence or a secondary offence. (infraction désignée)\nOntario Act means Christopher’s Law (Sex Offender Registry), 2000, S.O. 2000, c. 1. (loi ontarienne)\npardon means a conditional pardon granted under Her Majesty’s royal prerogative of mercy or under section 748 that has not been revoked. (pardon)\nprimary offence means\n(a) an offence under any of the following provisions:\n(i) subsection 7(4.1) (offence in relation to sexual offences against children),\n(ii) section 151 (sexual interference),\n(iii) section 152 (invitation to sexual touching),\n(iv) section 153 (sexual exploitation),\n(v) section 153.1 (sexual exploitation of person with disability),\n(vi) section 155 (incest),\n(vii) subsection 160(1) (bestiality),\n(viii) subsection 160(2) (compelling the commission of bestiality),\n(ix) subsection 160(3) (bestiality in presence of or by a child),\n(x) section 162.1 (publication, etc., of an intimate image without consent),\n(xi) section 163.1 (child sexual abuse and exploitation material),\n(xii) section 170 (parent or guardian procuring sexual activity),\n(xiii) section 171.1 (making sexually explicit material available to child),\n(xiv) section 172.1 (luring a child),\n(xv) section 172.2 (agreement or arrangement — sexual offence against child),\n(xvi) subsection 173(2) (exposure),\n(xvii) section 271 (sexual assault),\n(xviii) section 272 (sexual assault with a weapon, threats to a third party or causing bodily harm),\n(xix) section 273 (aggravated sexual assault),\n(xx) subsection 273.3(2) (removal of a child from Canada),\n(xxi) section 279.011 (trafficking — person under 18 years),\n(xxii) subsection 279.02(2) (material benefit — trafficking of person under 18 years),\n(xxiii) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years),\n(xxiv) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years),\n(xxv) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years), and\n(xxvi) subsection 286.3(2) (procuring — person under 18 years);\n(b) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 4, 1983:\n(i) section 144 (rape),\n(ii) section 145 (attempt to commit rape),\n(iii) section 149 (indecent assault on female),\n(iv) section 156 (indecent assault on male), and\n(v) subsection 246(1) (assault with intent) if the intent is to commit an offence referred to in any of subparagraphs (i) to (iv);\n(c) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as enacted by section 19 of An Act to amend the Criminal Code in relation to sexual offences and other offences against the person and to amend certain other Acts in relation thereto or in consequence thereof, chapter 125 of the Statutes of Canada, 1980-81-82-83:\n(i) section 246.1 (sexual assault),\n(ii) section 246.2 (sexual assault with a weapon, threats to a third party or causing bodily harm), and\n(iii) section 246.3 (aggravated sexual assault);\n(d) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 1, 1988:\n(i) subsection 146(1) (sexual intercourse with a female under age of fourteen),\n(ii) subsection 146(2) (sexual intercourse with a female between ages of fourteen and sixteen),\n(iii) section 153 (sexual intercourse with step-daughter),\n(iv) section 157 (gross indecency),\n(v) section 166 (parent or guardian procuring defilement), and\n(vi) section 167 (householder permitting defilement);\n(e) an offence under any of the following provisions of this Act, as they read from time to time before December 6, 2014 :\n(i) paragraph 212(1)(i) (stupefying or overpowering for the purpose of sexual intercourse),\n(ii) subsection 212(2) (living on the avails of prostitution of person under 18 years),\n(iii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and\n(iv) subsection 212(4) (prostitution of person under 18 years); or\n(f) an attempt or conspiracy to commit an offence referred to in any of paragraphs (a) to (e). (infraction primaire)\nrecord suspension means a record suspension, as defined in subsection 2(1) of the Criminal Records Act, that has not been revoked or ceased to have effect. (suspension du casier)\nregistration centre has the same meaning as in subsection 3(1) of the Sex Offender Information Registration Act. (bureau d’inscription)\nReview Board means the Review Board established or designated for a province under subsection 672.38(1). (commission d’examen)\nsecondary offence means\n(a) an offence under any of the following provisions:\n(i) section 162 (voyeurism),\n(ii) subsection 173(1) (indecent acts),\n(iii) section 177 (trespassing at night),\n(iv) section 231 (murder),\n(v) section 234 (manslaughter),\n(vi) paragraph 245(1)(a) (administering noxious thing with intent to endanger life or cause bodily harm),\n(vii) paragraph 245(1)(b) (administering noxious thing with intent to aggrieve or annoy),\n(viii) section 246 (overcoming resistance to commission of offence),\n(ix) section 264 (criminal harassment),\n(x) section 279 (kidnapping),\n(xi) section 279.01 (trafficking in persons),\n(xii) subsection 279.02(1) (material benefit — trafficking),\n(xiii) subsection 279.03(1) (withholding or destroying documents — trafficking),\n(xiv) section 280 (abduction of a person under age of sixteen),\n(xv) section 281 (abduction of a person under age of fourteen),\n(xvi) subsection 286.1(1) (obtaining sexual services for consideration),\n(xvii) subsection 286.2(1) (material benefit from sexual services),\n(xviii) subsection 286.3(1) (procuring),\n(xix) section 346 (extortion),\n(xx) paragraph 348(1)(d) (breaking and entering a dwelling house with intent to commit an indictable offence),\n(xxi) paragraph 348(1)(d) (breaking and entering a dwelling house and committing an indictable offence),\n(xxii) paragraph 348(1)(e) (breaking and entering a place other than a dwelling house with intent to commit an indictable offence), and\n(xxiii) paragraph 348(1)(e) (breaking and entering a place other than a dwelling house and committing an indictable offence); or\n(b) an attempt or conspiracy to commit an offence referred to in paragraph (a). (infraction secondaire)\nverdict of not criminally responsible on account of mental disorder means a verdict of not criminally responsible on account of mental disorder within the meaning of subsection 672.1(1) or a finding of not responsible on account of mental disorder within the meaning of subsection 2(1) of the National Defence Act, as the case may be. (verdict de non-responsabilité)\n(2) [Interpretation] For the purpose of this section and sections 490.012 to 490.032, a person who is convicted of, or found not criminally responsible on account of mental disorder for, a designated offence does not include a young person\n(a) within the meaning of subsection 2(1) of the Youth Criminal Justice Act unless they are given an adult sentence within the meaning of that subsection for the offence; or\n(b) within the meaning of subsection 2(1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, unless they are convicted of the offence in ordinary court within the meaning of that subsection.",
+    "history": "2004, c. 10, s. 20; 2005, c. 43, s. 6; 2007, c. 5, s. 11; 2008, c. 6, s. 36; 2010, c. 3, s. 7, c. 17, s. 4; 2012, c. 1, ss. 31, 141; 2014, c. 25, s. 25; 2019, c. 17, s. 4; 2019, c. 25, s. 202; 2023, c. 28, s. 6; 2023, c. 28, s. 48.1; 2024, c. 23, s. 8",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.011.html"
+  },
+  {
+    "id": "C-46-s490.012",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.012",
+    "marginal_note": "Order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.012\n(1) Subject to subsection (5), when a court imposes a sentence on a person for a designated offence, it shall make an order in Form 52 requiring the person to comply with the Sex Offender Information Registration Act if\n(a) the designated offence was prosecuted by indictment;\n(b) the sentence for the designated offence is a term of imprisonment of two years or more; and\n(c) the victim of the designated offence is under the age of 18 years.\n(2) [Order — previous offence or obligation] Subject to subsection (5), when a court imposes a sentence on a person for a designated offence, it shall make an order in Form 52 requiring the person to comply with the Sex Offender Information Registration Act if the prosecutor establishes that, before or after the coming into force of paragraphs (a) and (b), the person\n(a) was previously convicted of a primary offence or previously convicted under section 130 of the National Defence Act in respect of a primary offence; or\n(b) is or was, as a result of a conviction, subject to an order or obligation under this or another Act of Parliament to comply with the Sex Offender Information Registration Act.\n(3) [Order — other circumstances] Subject to subsection (5), when a court imposes a sentence on a person for a designated offence in circumstances in which neither subsection (1) nor (2) applies, or when the court renders a verdict of not criminally responsible on account of mental disorder for a designated offence, it shall make an order in Form 52 requiring the person to comply with the Sex Offender Information Registration Act unless the court is satisfied the person has established that\n(a) there would be no connection between making the order and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under that Act; or\n(b) the impact of the order on the person, including on their privacy or liberty, would be grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(4) [Factors] In determining whether to make an order under subsection (3) in respect of a person, the court shall consider\n(a) the nature and seriousness of the designated offence;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(5) [Limitation — secondary offences] A court shall make an order under any of subsections (1) to (3) in respect of a secondary offence only if the prosecutor applies for the order and establishes beyond a reasonable doubt that the person committed the secondary offence with the intent to commit a primary offence.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 13; 2010, c. 17, s. 5; 2014, c. 25, s. 26; 2019, c. 25, s. 203; 2023, c. 28, s. 7",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.012.html"
+  },
+  {
+    "id": "C-46-s490.013",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.013",
+    "marginal_note": "Date order begins",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.013\n(1) An order made under section 490.012 begins on the day on which it is made.\n(2) [Duration of order — s. 490.012(1) or (3)] An order made under subsection 490.012(1) or (3)\n(a) subject to subsections (3) and (5), ends 10 years after it was made if the offence in connection with which it was made was prosecuted summarily or if the maximum term of imprisonment for the offence is two or five years;\n(b) subject to subsections (3) and (5), ends 20 years after it was made if the maximum term of imprisonment for the offence is 10 or 14 years; and\n(c) applies for life if the maximum term of imprisonment for the offence is life.\n(2.1) [Repealed, 2023, c. 28, s. 8]\n(3) [Duration of order — offences in same proceeding] An order made under subsection 490.012(1) or (3) applies for life if\n(a) in the same proceeding, the person has been convicted of, or a verdict of not criminally responsible on account of mental disorder is rendered for, two or more designated offences in connection with which an order under any of subsections 490.012(1) to (3) may be made; and\n(b) the court is satisfied that those offences demonstrate, or form part of, a pattern of behaviour showing that the person presents an increased risk of reoffending by committing a crime of a sexual nature.\n(4) [If court not satisfied] If paragraph (3)(a) applies in the circumstances but the court is not satisfied as set out in paragraph (3)(b), the duration of the order is determined by applying paragraphs (2)(a) to (c) to the designated offence with the longest maximum term of imprisonment.\n(5) [Duration of order — other order or obligation] An order made under subsection 490.012(1) or (3) applies for life if the person\n(a) was previously convicted of, or previously received a verdict of not criminally responsible on account of mental disorder for, a primary offence or an offence under section 130 of the National Defence Act in respect of a primary offence; or\n(b) is, or was at any time, the subject of an order or obligation under this or another Act of Parliament to comply with the Sex Offender Information Registration Act.\n(6) [Duration of order — s. 490.012(2)] An order made under subsection 490.012(2) applies for life.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 14; 2010, c. 17, s. 6; 2014, c. 25, s. 27; 2023, c. 28, s. 8",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.013.html"
+  },
+  {
+    "id": "C-46-s490.0131",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.0131",
+    "marginal_note": "Reasons",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.0131 The court shall\n(a) state the designated offence, and the term of imprisonment imposed for it, that form the basis of an order made under subsection 490.012(1); and\n(b) give reasons for a decision under subsection 490.012(3) or paragraph 490.013(3)(b).",
+    "history": "2023, c. 28, s. 9",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.0131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.0131.html"
+  },
+  {
+    "id": "C-46-s490.0132",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.0132",
+    "marginal_note": "Failure to make order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.0132 If the court does not consider the matter under any of subsections 490.012(1) to (3) at the time the sentence is imposed, or a verdict of not criminally responsible on account of mental disorder is rendered, for a primary offence, the court\n(a) shall, within 90 days after the day on which it imposes the sentence or renders the verdict, set a date for a hearing to do so;\n(b) retains jurisdiction over the matter;\n(c) may require the person to appear at the hearing by videoconference, as long as the person is given the opportunity to communicate privately with counsel if they are represented by counsel; and\n(d) may issue a summons in Form 6.3 to compel the attendance of the person at the hearing.",
+    "history": "2023, c. 28, s. 9",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.0132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.0132.html"
+  },
+  {
+    "id": "C-46-s490.014",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.014",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.014 The prosecutor, or a person who is subject to an order made under section 490.012, may appeal from a decision of the court under section 490.012 or 490.013 on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may\n(a) dismiss the appeal; or\n(b) allow the appeal and order a new hearing, quash or amend the order or make an order that may be made under section 490.012.",
+    "history": "2004, c. 10, s. 20; 2010, c. 17, s. 7; 2023, c. 28, s. 9",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.014.html"
+  },
+  {
+    "id": "C-46-s490.015",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.015",
+    "marginal_note": "Application for termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.015\n(1) A person who is subject to an order may apply for a termination order\n(a) if five years have elapsed since the order was made, in the case of an order referred to in paragraph 490.013(2)(a);\n(b) if 10 years have elapsed since the order was made, in the case of an order referred to in paragraph 490.013(2)(b); or\n(c) if 20 years have elapsed since the order was made, in the case of an order referred to in paragraph 490.013(2)(c) or in any of subsections 490.013(3), (5) or (6).\n(2) [Multiple orders] A person who is subject to more than one order made under section 490.012 of this Act, or under that section and section 227.01 of the National Defence Act, may apply for a termination order if 20 years have elapsed since the most recent order was made.\n(3) [Pardon, record suspension or absolute discharge] Despite subsections (1) and (2), a person may apply for a termination order once they receive a pardon, once a record suspension is ordered or once they are absolutely discharged under paragraph 672.54(a).\n(4) [Scope of application] The application shall be in relation to every order that is in effect. If a person is subject to an obligation under section 490.019 or 490.02901, under section 227.06 of the National Defence Act or under section 36.1 of the International Transfer of Offenders Act, the application shall also be in relation to that obligation.\n(5) [Re-application] A person whose application is refused may re-apply if five years have elapsed since they made the previous application. They may also re-apply once they receive a pardon or once a record suspension is ordered. However, they may not re-apply under this subsection if an order is made with respect to them under section 490.012 of this Act or section 227.01 of the National Defence Act after the previous application was made.\n(6) [Jurisdiction] The application shall be made to\n(a) a superior court of criminal jurisdiction if\n(i) one or more of the orders to which it relates were made by such a court under section 490.012, or\n(ii) one or more of the orders to which it relates were made under section 227.01 of the National Defence Act and the Chief Military Judge does not have jurisdiction to receive the application under subsection 227.03(6) of that Act; or\n(b) a court of criminal jurisdiction, in any other case in which the application relates to one or more orders made under section 490.012.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 15; 2010, c. 17, s. 8; 2012, c. 1, s. 142; 2023, c. 28, s. 10",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.015.html"
+  },
+  {
+    "id": "C-46-s490.016",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.016",
+    "marginal_note": "Termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.016\n(1) The court shall make a termination order if it is satisfied that the person has established that\n(a) there would be no connection between continuing an order or obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(b) the impact on the person of continuing an order or obligation, including on their privacy or liberty, would be grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(1.1) [Factors] In determining whether to make the termination order, the court shall consider\n(a) the nature and seriousness of the offence that is the basis of an order or obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(2) [Reasons for decision] The court shall give reasons for its decision.\n(3) [Requirements relating to notice] If the court makes a termination order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, to be notified of the decision.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 16; 2010, c. 17, s. 9; 2023, c. 28, s. 11",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.016.html"
+  },
+  {
+    "id": "C-46-s490.017",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.017",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.017\n(1) The prosecutor or the person who applied for a termination order may appeal from a decision made under subsection 490.016(1) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may dismiss the appeal, or allow it and order a new hearing, quash the termination order or make an order that may be made under that subsection.\n(2) [Requirements relating to notice] If the appeal court makes an order that may be made under subsection 490.016(1), it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 17; 2010, c. 17, s. 10",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.017.html"
+  },
+  {
+    "id": "C-46-s490.018",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.018",
+    "marginal_note": "Requirements relating to notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Order to Comply with the Sex Offender Information Registration Act",
+    "text": "490.018\n(1) When a court or appeal court makes an order under section 490.012, it shall cause\n(a) the order to be read by or to the person who is subject to it;\n(b) a copy of the order to be given to that person;\n(c) that person to be informed of sections 4 to 7.1 of the Sex Offender Information Registration Act, sections 490.031 and 490.0311 of this Act and section 119.1 of the National Defence Act; and\n(d) a copy of the order to be sent to\n(i) the Review Board that is responsible for making a disposition with respect to that person, if applicable,\n(ii) the person in charge of the place in which that person is to serve the custodial portion of a sentence or is to be detained in custody as part of a disposition under Part XX.1, if applicable,\n(iii) the police service whose member charged that person with the offence in connection with which the order is made, and\n(iv) the Commissioner of the Royal Canadian Mounted Police and, if there is a provincial police service that is responsible for the registration of information under the Sex Offender Information Registration Act in the province in which the court makes the order, the head of that police service.\n(2) [Endorsement] After paragraphs (1)(a) to (c) have been complied with, the person who is subject to the order shall endorse the order.\n(3) [Notice on disposition by Review Board] A Review Board shall cause a copy of the order to be given to the person who is subject to it when it directs\n(a) under paragraph 672.54(a), that the person be discharged absolutely; or\n(b) under paragraph 672.54(b), that the person be discharged subject to conditions, unless the conditions restrict the person’s liberty in a manner and to an extent that prevent them from complying with sections 4, 4.1, 4.3 and 6 of the Sex Offender Information Registration Act.\n(4) [Notice before release] The person in charge of the place in which the person is serving the custodial portion of a sentence, or is detained in custody, before their release or discharge shall give the person a copy of the order not earlier than 10 days before their release or discharge.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 18; 2010, c. 17, s. 11; 2023, c. 28, s. 12",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.018.html"
+  },
+  {
+    "id": "C-46-s490.019",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.019",
+    "marginal_note": "Obligation to comply",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.019 A person who is served with a notice in Form 53 shall comply with the Sex Offender Information Registration Act for the applicable period specified in section 490.022 unless a court makes an exemption order under subsection 490.023(2).",
+    "history": "2004, c. 10, s. 20",
+    "last_amended": "2004-12-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.019.html"
+  },
+  {
+    "id": "C-46-s490.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02",
+    "marginal_note": "Persons who may be served",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.02\n(1) The Attorney General of a province or minister of justice of a territory may serve a person with a notice only if the person was convicted of, or found not criminally responsible on account of mental disorder for, an offence referred to in paragraph (a), (c), (c.1), (d) or (e) of the definition designated offence in subsection 490.011(1) and\n(a) on the day on which the Sex Offender Information Registration Act comes into force, they are subject to a sentence for, or have not received an absolute discharge under Part XX.1 from, the offence; or\n(b) in any other case,\n(i) their name appears in connection with the offence, immediately before the Sex Offender Information Registration Act comes into force, in the sex offender registry established under the Ontario Act, and\n(ii) they either were a resident of Ontario at any time between April 23, 2001 and the day on which the Sex Offender Information Registration Act comes into force or committed the offence in Ontario.\n(2) [Exception] A notice shall not be served on a person\n(a) if they have been finally acquitted of, or have received a free pardon granted under Her Majesty’s royal prerogative of mercy or under section 748 for, every offence in connection with which a notice may be served on them under section 490.021 of this Act or section 227.08 of the National Defence Act;\n(b) if an application has been made for an order under subsection 490.012(3) of this Act or subsection 227.01(3) of the National Defence Act in relation to any offence in connection with which a notice may be served on them under section 490.021 of this Act or section 227.08 of the National Defence Act; or\n(c) who is referred to in paragraph (1)(b) if they have provided proof of a pardon in accordance with subsection 9(1) of the Ontario Act.\n(3) [References] The reference in subsection (1) to the definition designated offence is a reference to that definition as it read from time to time before the day on which this subsection comes into force, and the reference in paragraph (2)(b) to subsection 490.012(3) is a reference to that provision as it read from time to time before that day.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 20; 2023, c. 28, s. 13",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02.html"
+  },
+  {
+    "id": "C-46-s490.021",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.021",
+    "marginal_note": "Period for and method of service",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.021\n(1) The notice shall be personally served within one year after the day on which the Sex Offender Information Registration Act comes into force.\n(2) [Exception] If a person referred to in paragraph 490.02(1)(a) is unlawfully at large or is in breach of any terms of their sentence or discharge, or of any conditions set under this Act or under Part III of the National Defence Act, that relate to residence, the notice may be served by registered mail at their last known address.\n(3) [Exception] If a person referred to in paragraph 490.02(1)(b) is not in compliance with section 3 of the Ontario Act on the day on which the Sex Offender Information Registration Act comes into force, the notice may be served by registered mail at their last known address.\n(4) [Exception] If a person referred to in paragraph 490.02(1)(b) is in compliance with section 3 and subsection 7(2) of the Ontario Act on the day on which the Sex Offender Information Registration Act comes into force but fails to comply with subsection 3(1) or 7(2) of the Ontario Act within one year after that day, the notice shall be served within one year after the day on which they failed to comply and may be served by registered mail at their last known address.\n(5) [Proof of service] An affidavit of the person who served the notice, sworn before a commissioner or other person authorized to take affidavits, is evidence of the service and the notice if it sets out that\n(a) the person who served the notice has charge of the appropriate records and has knowledge of the facts in the particular case;\n(b) the notice was personally served on, or mailed to, the person to whom it was directed on a named day; and\n(c) the person who served the notice identifies a true copy of the notice as an exhibit attached to the affidavit.\n(6) [Requirements relating to notice] The person who served the notice shall, without delay, send a copy of the affidavit and the notice to the Attorney General of the province, or the minister of justice of the territory, in which the person was served.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 21",
+    "last_amended": "2008-09-12",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.021.html"
+  },
+  {
+    "id": "C-46-s490.022",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.022",
+    "marginal_note": "Date obligation begins",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.022\n(1) The obligation under section 490.019 begins\n(a) either one year after the day on which the person is served with the notice or when an exemption order is refused under subsection 490.023(2), whichever is later; or\n(b) when an exemption order is quashed.\n(2) [Date obligation ends] The obligation ends on the earliest of\n(a) the day on which an exemption order is made on an appeal from a decision made under subsection 490.023(2),\n(b) the day on which the obligation of a person referred to in paragraph 490.02(1)(b) to comply with section 3 of the Ontario Act ends under paragraph 7(1)(a) of that Act, or\n(c) the day on which a person referred to in paragraph 490.02(1)(b) provides satisfactory proof of a pardon or record suspension to a person who collects information, as defined in subsection 3(1) of the Sex Offender Information Registration Act, at a registration centre.\n(3) [Duration of obligation] If none of paragraphs (2)(a) to (c) applies earlier, the obligation\n(a) ends 10 years after the person was sentenced, or found not criminally responsible on account of mental disorder, for the offence listed in the notice if the offence was prosecuted summarily or if the maximum term of imprisonment for the offence is two or five years;\n(b) ends 20 years after the person was sentenced, or found not criminally responsible on account of mental disorder, for the offence listed in the notice if the maximum term of imprisonment for the offence is 10 or 14 years;\n(c) applies for life if the maximum term of imprisonment for the offence listed in the notice is life; or\n(d) applies for life if, at any time, the person was convicted of, or found not criminally responsible on account of mental disorder for, more than one offence that is referred to in paragraph (a), (c), (c.1), (d) or (e) of the definition designated offence in subsection 490.011(1) of this Act or in paragraph (a) or (c) of the definition designated offence in section 227 of the National Defence Act and if more than one of those offences is listed in the notice.\n(4) [Reference] The reference in paragraph (3)(d) to the definition designated offence is to a reference to that definition as it read from time to time before the day on which this subsection comes into force.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 22; 2012, c. 1, s. 143; 2023, c. 28, s. 14",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.022.html"
+  },
+  {
+    "id": "C-46-s490.023",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.023",
+    "marginal_note": "Application for exemption order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.023\n(1) A person who is not subject to an order under section 490.012 of this Act or section 227.01 of the National Defence Act may apply for an order exempting them from the obligation within one year after they are served with a notice under section 490.021 of this Act or section 227.08 of the National Defence Act.\n(1.1) [Jurisdiction] The application shall be made to a court of criminal jurisdiction if\n(a) it relates to an obligation under section 490.019 of this Act; or\n(b) it relates to an obligation under section 227.06 of the National Defence Act and the Chief Military Judge does not have jurisdiction to receive the application under subsection 227.1(2) of that Act.\n(2) [Exemption order] The court shall make an exemption order if it is satisfied that the person has established that the impact of the obligation on them, including on their privacy or liberty, would be grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under the Sex Offender Information Registration Act.\n(3) [Reasons for decision] The court shall give reasons for its decision.\n(4) [Removal of information from database] If the court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of the copy of the notice.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 23; 2010, c. 17, s. 13",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.023.html"
+  },
+  {
+    "id": "C-46-s490.024",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.024",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.024\n(1) The Attorney General or the person who applied for an exemption order may appeal from a decision of the court under subsection 490.023(2) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may dismiss the appeal, or allow it and order a new hearing, quash the exemption order or make an order that may be made under that subsection.\n(2) [Removal of information from database] If the appeal court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of the copy of the notice.",
+    "history": "2004, c. 10, s. 20; 2010, c. 17, s. 14",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.024.html"
+  },
+  {
+    "id": "C-46-s490.025",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.025",
+    "marginal_note": "Requirements relating to notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.025 If a court refuses to make an exemption order or an appeal court dismisses an appeal from such a decision or quashes an exemption order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision and shall cause the person who applied for the order to be informed of sections 4 to 7.1 of the Sex Offender Information Registration Act, sections 490.031 and 490.0311 of this Act and section 119.1 of the National Defence Act.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 24; 2010, c. 17, s. 15",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.025.html"
+  },
+  {
+    "id": "C-46-s490.026",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.026",
+    "marginal_note": "Application for termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.026\n(1) A person who is subject to an obligation under section 490.019 may apply for a termination order unless they are also subject to an obligation under section 490.02901, under section 227.06 of the National Defence Act or under section 36.1 of the International Transfer of Offenders Act — or an order under section 490.012 or under section 227.01 of the National Defence Act — that began later.\n(2) [Time for application] A person may apply for a termination order if the following period has elapsed since they were sentenced, or found not criminally responsible on account of mental disorder, for the offence listed in the notice:\n(a) five years if the offence was prosecuted summarily or if the maximum term of imprisonment for the offence is two or five years;\n(b) 10 years if the maximum term of imprisonment for the offence is 10 or 14 years; or\n(c) 20 years if the maximum term of imprisonment for the offence is life.\n(3) [More than one offence] If more than one offence is listed in the notice, the person may apply for a termination order if 20 years have elapsed since they were sentenced, or found not criminally responsible on account of mental disorder, for the most recent offence.\n(4) [Pardon, record suspension or absolute discharge] Despite subsections (2) and (3), a person may apply for a termination order once they receive a pardon, once a record suspension is ordered or once they are absolutely discharged under paragraph 672.54(a).\n(5) [Re-application] A person whose application is refused may apply again if five years have elapsed since they made the previous application. They may also apply again once they receive a pardon or once a record suspension is ordered. However, they may not apply again if, after the previous application was made, they become subject to an obligation under section 490.02901, under section 227.06 of the National Defence Act or under section 36.1 of the International Transfer of Offenders Act or to an order under section 490.012 or under section 227.01 of the National Defence Act.\n(6) [Jurisdiction] The application shall be made to a court of criminal jurisdiction if\n(a) it relates to an obligation under section 490.019 of this Act; or\n(b) it relates to an obligation under section 227.06 of the National Defence Act and the Chief Military Judge does not have jurisdiction to receive the application under subsection 227.12(6) of that Act.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 24; 2010, c. 17, s. 16; 2012, c. 1, s. 144; 2023, c. 28, s. 15",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.026.html"
+  },
+  {
+    "id": "C-46-s490.027",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.027",
+    "marginal_note": "Termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.027\n(1) The court shall make an order terminating the obligation if it is satisfied that the person has established that\n(a) there would be no connection between continuing the obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(b) the impact on the person of continuing the obligation, including on their privacy or liberty, would be grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(1.1) [Factors] In determining whether to make the termination order, the court shall consider\n(a) the nature and seriousness of the offence that is the basis of the obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(2) [Reasons for decision] The court shall give reasons for its decision.\n(3) [Requirements relating to notice] If the court makes a termination order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, to be notified of the decision.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 25; 2010, c. 17, s. 17; 2023, c. 28, s. 16",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.027.html"
+  },
+  {
+    "id": "C-46-s490.028",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.028",
+    "marginal_note": "Deemed application",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.028 If a person is eligible to apply for both an exemption order under section 490.023 and a termination order under section 490.026 within one year after they are served with a notice under section 490.021 of this Act or section 227.08 of the National Defence Act, an application within that period for one order is deemed to be an application for both.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 26",
+    "last_amended": "2008-09-12",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.028.html"
+  },
+  {
+    "id": "C-46-s490.029",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.029",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Before December 15, 2004",
+    "text": "490.029\n(1) The Attorney General or the person who applied for a termination order may appeal from a decision of the court made under subsection 490.027(1) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may dismiss the appeal, or allow it and order a new hearing, quash the termination order or make an order that may be made under that subsection.\n(2) [Requirements relating to notice] If the appeal court makes an order that may be made under subsection 490.027(1), it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 26; 2010, c. 17, s. 18",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.029.html"
+  },
+  {
+    "id": "C-46-s490.02901",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02901",
+    "marginal_note": "Obligation",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02901 A person who is served with a notice in Form 54 shall comply with the Sex Offender Information Registration Act for the applicable period specified in section 490.02904 unless a court makes an exemption order under subsection 490.02905(2).",
+    "history": "2010, c. 17, s. 19",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02901",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02901.html"
+  },
+  {
+    "id": "C-46-s490.02902",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02902",
+    "marginal_note": "Persons who may be served",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02902\n(1) The Attorney General of a province, or the minister of justice of a territory, may serve a person with a notice in Form 54 only if the person arrived in Canada on or after April 15, 2011 and they were convicted of or found not criminally responsible on account of mental disorder for an offence outside Canada — other than a service offence as defined in subsection 2(1) of the National Defence Act — that is, in the opinion of the Attorney General or minister of justice, equivalent to an offence referred to in paragraph (a) of the definition primary offence in subsection 490.011(1).\n(2) [Exception] The notice shall not be served on a person who has been acquitted of every offence in connection with which a notice may be served on them under section 490.02903.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 17",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02902",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02902.html"
+  },
+  {
+    "id": "C-46-s490.02903",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02903",
+    "marginal_note": "Period for and method of service",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02903\n(1) A notice in Form 54 shall be personally served.\n(2) [Proof of service] An affidavit of the person who served the notice, sworn before a commissioner or other person authorized to take affidavits, is evidence of the service and the notice if it sets out that\n(a) the person who served the notice has charge of the appropriate records and has knowledge of the facts in the particular case;\n(b) the notice was personally served on the person to whom it was directed on a named day; and\n(c) the person who served the notice identifies a true copy of the notice as an exhibit attached to the affidavit.\n(3) [Requirements relating to notice] The person who served the notice shall, without delay, send a copy of the affidavit and the notice to the Attorney General of the province, or the minister of justice of the territory, in which the person was served.",
+    "history": "2010, c. 17, s. 19",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02903",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02903.html"
+  },
+  {
+    "id": "C-46-s490.02904",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02904",
+    "marginal_note": "When obligation begins",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02904\n(1) The obligation under section 490.02901 begins on the day on which the person is served with the notice.\n(2) [When obligation ends] The obligation ends on the day on which an exemption order is made.\n(3) [Duration of obligation] If subsection (2) does not apply, the obligation\n(a) ends 10 years after the person was sentenced or found not criminally responsible on account of mental disorder if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is two or five years;\n(b) ends 20 years after the person was sentenced or found not criminally responsible on account of mental disorder if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is 10 or 14 years;\n(c) applies for life if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is life; or\n(d) applies for life if, on April 15, 2011 or before or after that day, the person was convicted of, or found not criminally responsible on account of mental disorder for, more than one offence outside Canada that is, in the opinion of the Attorney General of the province or minister of justice of the territory, equivalent to an offence referred to in paragraph (a) of the definition primary offence in subsection 490.011(1) and if more than one of those offences is listed in the notice.",
+    "history": "2010, c. 17, s. 19; 2014, c. 25, s. 28; 2023, c. 28, s. 18",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02904",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02904.html"
+  },
+  {
+    "id": "C-46-s490.02905",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02905",
+    "marginal_note": "Application for exemption order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02905\n(1) A person who is served with a notice in Form 54 under section 490.02903 may apply to a court of criminal jurisdiction for an order exempting them from the obligation within one year after they are served.\n(2) [Exemption order] The court shall make an exemption order if it is satisfied that the person has established that\n(a) they were not convicted of or found not criminally responsible on account of mental disorder for or were acquitted of the offence in question;\n(b) the offence in question is not equivalent to an offence referred to in paragraph (a) of the definition primary offence in subsection 490.011(1);\n(c) there is no connection between the obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(d) the impact of the obligation on the person, including on their privacy or liberty, is grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(2.1) [Factors] In determining whether to make an exemption order under paragraph (2)(c) or (d), the court shall consider\n(a) the nature and seriousness of the offence that is the basis of the obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(2.2) [Order to correct] If the court does not make an exemption order but is satisfied that the offence in question, though not equivalent to the offence referred to in the notice, is equivalent to another offence referred to in paragraph (a) of the definition primary offence in subsection 490.011(1), the court shall order that the notice be corrected.\n(3) [Reasons for decision] The court shall give reasons for its decision.\n(4) [Removal of information from database] If the court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of the copy of the notice.\n(5) [Notification] If the court makes an order referred to in subsection (2.2), it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 19",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02905",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02905.html"
+  },
+  {
+    "id": "C-46-s490.029051",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.029051",
+    "marginal_note": "Application for variation order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.029051\n(1) A person who is served with a notice in Form 54 under section 490.02903 may, within one year after they are served, apply to a court of criminal jurisdiction for an order to vary the duration of the obligation if\n(a) the obligation applies for life under paragraph 490.02904(3)(d); and\n(b) none of the offences in question listed in the notice have an equivalent offence with a maximum term of imprisonment for life provided for in Canadian law.\n(2) [Variation order] The court shall make the variation order if it is satisfied that the person has established that the offences in question listed in the notice do not demonstrate, or do not form part of, a pattern of behaviour showing that the person presents an increased risk of reoffending by committing a crime of a sexual nature.\n(3) [Variation of duration] If the court makes a variation order, it shall set out the duration of the obligation in the order, which shall be determined by applying paragraphs 490.02904(3)(a) and (b) to the offence in question listed in the notice whose equivalent offence has the longest maximum term of imprisonment provided for in Canadian law.\n(4) [Reasons for decision] The court shall give reasons for its decision.\n(5) [Notification] The court shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of a variation order made under this section.",
+    "history": "2023, c. 28, s. 20",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.029051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.029051.html"
+  },
+  {
+    "id": "C-46-s490.02906",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02906",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02906\n(1) The Attorney General or the person who applied for an exemption order or a variation order may appeal from a decision under subsection 490.02905(2) or (2.2) or 490.029051(2) or (3) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may\n(a) dismiss the appeal; or\n(b) allow the appeal and order a new hearing, quash or amend the exemption order or variation order or make an order that may be made, as the case may be, under subsection 490.02905(2) or (2.2) or 490.029051(2).\n(2) [Removal of information from database] If an appeal court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of the copy of the notice.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 21",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02906",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02906.html"
+  },
+  {
+    "id": "C-46-s490.02907",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02907",
+    "marginal_note": "Requirements relating to notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02907\n(1) If an appeal court quashes an exemption order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision and shall cause the person who applied for the order to be informed of sections 4 to 7.1 of the Sex Offender Information Registration Act, sections 490.031 and 490.0311 of this Act and section 119.1 of the National Defence Act.\n(2) [Notice — variation order] If an appeal court quashes a variation order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 22",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02907",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02907.html"
+  },
+  {
+    "id": "C-46-s490.02908",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02908",
+    "marginal_note": "Application for termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02908\n(1) A person who is subject to an obligation under section 490.02901 may apply to a court of criminal jurisdiction for a termination order unless they are also subject to another obligation under that section — or to an obligation under section 490.019, under section 227.06 of the National Defence Act or under section 36.1 of the International Transfer of Offenders Act or an order under section 490.012 or under section 227.01 of the National Defence Act — that began later.\n(2) [Time for application — one offence] The person may apply for a termination order if the following period has elapsed since the sentence was imposed or the verdict of not criminally responsible on account of mental disorder was rendered:\n(a) five years if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is two or five years;\n(b) 10 years if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is 10 or 14 years; or\n(c) 20 years if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is life.\n(3) [Time for application — more than one offence] If more than one offence is listed in the notice served under section 490.02903, the person may apply for a termination order if 20 years have elapsed since the sentence was imposed, or the verdict of not criminally responsible on account of mental disorder was rendered, for the most recent offence.\n(4) [Re-application] A person whose application is refused may apply again if five years have elapsed since the application was made.",
+    "history": "2010, c. 17, s. 19",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02908",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02908.html"
+  },
+  {
+    "id": "C-46-s490.02909",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02909",
+    "marginal_note": "Termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02909\n(1) The court shall make an order terminating the obligation if it is satisfied that the person has established that\n(a) there would be no connection between continuing the obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(b) the impact on the person of continuing the obligation, including on their privacy or liberty, would be grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(1.1) [Factors] In determining whether to make the termination order, the court shall consider\n(a) the nature and seriousness of the offence that is the basis of the obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(2) [Reasons for decision] The court shall give reasons for its decision.\n(3) [Requirements relating to notice] If the court makes a termination order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, to be notified of the decision.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 23",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02909",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02909.html"
+  },
+  {
+    "id": "C-46-s490.0291",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.0291",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.0291\n(1) The Attorney General or the person who applied for a termination order may appeal from a decision under subsection 490.02909(1) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may dismiss the appeal, allow the appeal and order a new hearing, quash the termination order or make an order that may be made under that subsection.\n(2) [Requirements relating to notice] If the appeal court makes an order that may be made under subsection 490.02909(1), it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2010, c. 17, s. 19",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.0291",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.0291.html"
+  },
+  {
+    "id": "C-46-s490.02911",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02911",
+    "marginal_note": "Obligation to advise police service",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Notice and Obligation to Comply with the Sex Offender Information Registration Act — Convictions Outside Canada",
+    "text": "490.02911\n(1) A person who was convicted of or found not criminally responsible on account of mental disorder for an offence outside Canada shall, if the offence is equivalent to one referred to in paragraph (a) of the definition primary offence in subsection 490.011(1), advise a police service within seven days after the day on which they arrive in Canada of that fact and of\n(a) their name, date of birth, gender, address and telephone number in Canada; and\n(b) to the best of their knowledge,\n(i) the offence for which they were convicted or found not criminally responsible,\n(ii) the country — and, if applicable, the province, state, territory or municipality in that country — in which the offence was committed,\n(iii) the day on which the offence was committed,\n(iv) the day on which they were convicted of the offence or found not criminally responsible for it, and\n(v) if different from the day on which they were convicted of the offence, the day on which the sentence was imposed.\n(1.1) [New obligation to advise] The person is not required to advise the police service again under subsection (1) unless they are later convicted of or found not criminally responsible on account of mental disorder for another offence outside Canada referred to in that subsection.\n(2) [Change in address] The person shall, if they are in Canada, advise a police service of a change in address within seven days after the day on which the change is made.\n(3) [Information to be provided to Attorney General] The police service shall cause the Attorney General of the province, or the minister of justice of the territory, in which it is located to be provided with the information.\n(4) [Obligation ends] A person’s obligation under subsection (2) ends when they are served under section 490.02902 or, if it is earlier, one year after the day on which they advise the police service under subsection (1).",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 24",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02911",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02911.html"
+  },
+  {
+    "id": "C-46-s490.029111",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.029111",
+    "marginal_note": "Application for exemption order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.029111\n(1) A person who is subject to an obligation under section 36.1 of the International Transfer of Offenders Act may apply to a court of criminal jurisdiction for an order exempting them from the obligation within one year after the day of their transfer to Canada under that Act.\n(2) [Exemption order] The court shall make an exemption order if it is satisfied that the person has established that\n(a) there is no connection between the obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(b) the impact of the obligation on the person, including on their privacy or liberty, is grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(3) [Factors] In determining whether to make an exemption order, the court shall consider\n(a) the nature and seriousness of the offence that is the basis of the obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(4) [Reasons for decision] The court shall give reasons for its decision.\n(5) [Removal of information from database] If the court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of a copy of the Form 1 referred to in subparagraph 8(4)(a)(ii) of the International Transfer of Offenders Act.",
+    "history": "2023, c. 28, s. 25",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.029111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.029111.html"
+  },
+  {
+    "id": "C-46-s490.029112",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.029112",
+    "marginal_note": "Application for variation order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.029112\n(1) A person who is subject to an obligation under section 36.1 of the International Transfer of Offenders Act may, within one year after the day of their transfer to Canada under that Act, apply to a court of criminal jurisdiction for an order to vary the duration of the obligation if\n(a) the obligation applies for life under subsection 36.2(3) of that Act; and\n(b) none of the offences in question listed in the Form 1 referred to in subparagraph 8(4)(a)(ii) of that Act have an equivalent criminal offence with a maximum term of imprisonment for life provided for in Canadian law.\n(2) [Variation order] The court shall make the variation order if it is satisfied that the person has established that the offences in question listed in that Form 1 do not demonstrate, or do not form part of, a pattern of behaviour showing that the person presents an increased risk of reoffending by committing a crime of a sexual nature.\n(3) [Variation of duration] If the court makes a variation order, it shall set out the duration of the obligation in the order, which shall be determined by applying paragraphs 36.2(2)(a) and (b) of the International Transfer of Offenders Act to the offence in question listed in that Form 1 whose equivalent criminal offence has the longest maximum term of imprisonment provided for in Canadian law.\n(4) [Reasons for decision] The court shall give reasons for its decision.\n(5) [Notification] The court shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of a variation order made under this section.",
+    "history": "2023, c. 28, s. 25",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.029112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.029112.html"
+  },
+  {
+    "id": "C-46-s490.029113",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.029113",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.029113\n(1) The Attorney General or the person who applied for an exemption order or a variation order may appeal from a decision under subsection 490.029111(2) or 490.029112(2) or (3) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may\n(a) dismiss the appeal; or\n(b) allow the appeal and order a new hearing, quash or amend the exemption order or variation order or make an order that may be made, as the case may be, under subsection 490.029111(2) or section 490.029112.\n(2) [Removal of information from database] If an appeal court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of a copy of the Form 1 referred to in subparagraph 8(4)(a)(ii) of the International Transfer of Offenders Act.",
+    "history": "2023, c. 28, s. 25",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.029113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.029113.html"
+  },
+  {
+    "id": "C-46-s490.029114",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.029114",
+    "marginal_note": "Requirements relating to notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.029114\n(1) If an appeal court quashes an exemption order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision and shall cause the person who applied for the order to be informed of sections 4 to 7.1 of the Sex Offender Information Registration Act, sections 490.031 and 490.0311 of this Act and section 119.1 of the National Defence Act.\n(2) [Notice — variation order] If an appeal court quashes a variation order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2023, c. 28, s. 25",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.029114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.029114.html"
+  },
+  {
+    "id": "C-46-s490.02912",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02912",
+    "marginal_note": "Application for termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.02912\n(1) A person who is subject to an obligation under section 36.1 of the International Transfer of Offenders Act may apply to a court of criminal jurisdiction for a termination order unless they are also subject to an obligation under section 490.019 or 490.02901 or under section 227.06 of the National Defence Act — or to an order under section 490.012 or under section 227.01 of the National Defence Act — that began later.\n(2) [Time for application — one offence] The person may apply for a termination order if the following period has elapsed since the sentence was imposed or the verdict of not criminally responsible on account of mental disorder was rendered:\n(a) five years if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is two or five years;\n(b) 10 years if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is 10 or 14 years; or\n(c) 20 years if the maximum term of imprisonment provided for in Canadian law for the equivalent offence is life.\n(3) [More than one offence] If more than one offence is listed in the copy of the Form 1 that was delivered under subparagraph 8(4)(a)(ii) of the International Transfer of Offenders Act, the person may apply for a termination order if 20 years have elapsed since the sentence was imposed, or the verdict of not criminally responsible on account of mental disorder was rendered, for the most recent offence.\n(3.1) [Absolute discharge] Despite subsections (2) and (3), a person may apply for a termination order once they are absolutely discharged under paragraph 672.54(a).\n(4) [Re-application] A person whose application is refused may apply again if five years have elapsed since the application was made.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 26",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02912",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02912.html"
+  },
+  {
+    "id": "C-46-s490.02913",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02913",
+    "marginal_note": "Termination order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.02913\n(1) The court shall make an order terminating the obligation if it is satisfied that the person has established that\n(a) there would be no connection between continuing the obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(b) the impact of continuing the obligation on the person, including on their privacy or liberty, would be grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(1.1) [Factors] In determining whether to make the termination order, the court shall consider\n(a) the nature and seriousness of the offence that is the basis of the obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(2) [Reasons for decision] The court shall give reasons for its decision.\n(3) [Requirements relating to notice] If the court makes a termination order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, to be notified of the decision.",
+    "history": "2010, c. 17, s. 19; 2023, c. 28, s. 27",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02913",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02913.html"
+  },
+  {
+    "id": "C-46-s490.02914",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02914",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.02914\n(1) The Attorney General or the person who applied for a termination order may appeal from a decision under subsection 490.02913(1) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may dismiss the appeal, allow the appeal and order a new hearing, quash the termination order or make an order that may be made under that subsection.\n(2) [Requirements relating to notice] If the appeal court makes an order that may be made under subsection 490.02913(1), it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2010, c. 17, s. 19",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02914",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02914.html"
+  },
+  {
+    "id": "C-46-s490.02915",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.02915",
+    "marginal_note": "Notice before release",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "International Transfer of Offenders Act",
+    "text": "490.02915\n(1) The person in charge of the place in which a person who is subject to an obligation under section 36.1 of the International Transfer of Offenders Act is serving the custodial portion of a sentence, or is detained in custody before their release or discharge, shall give the person a copy of the Form 1 referred to in subsection 490.02912(3) not earlier than 10 days before their release or discharge.\n(2) [Notice on disposition by Review Board] A Review Board shall cause a copy of the Form 1 to be given to the person when it directs\n(a) under paragraph 672.54(a), that the person be discharged absolutely; or\n(b) under paragraph 672.54(b), that the person be discharged subject to conditions unless the conditions restrict the person’s liberty in a manner and to an extent that prevent them from complying with sections 4, 4.1, 4.3 and 6 of the Sex Offender Information Registration Act.",
+    "history": "2010, c. 17, s. 19",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.02915",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.02915.html"
+  },
+  {
+    "id": "C-46-s490.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.03",
+    "marginal_note": "Disclosure",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "490.03\n(1) The Commissioner of the Royal Canadian Mounted Police or a person authorized by the Commissioner shall, on request, disclose information that is registered in the database or the fact that such information is registered in the database\n(a) to the prosecutor if the disclosure is necessary for the purpose of a proceeding under section 490.012; or\n(b) to the Attorney General if the disclosure is necessary for the purpose of a proceeding under section 490.016, 490.023, 490.027, 490.02905, 490.029051, 490.02909, 490.029111, 490.029112, 490.02913, 490.04 or 490.05 or for the purpose of an appeal from a decision made in any of those proceedings or in a proceeding under section 490.012 or 490.013.\n(2) [Disclosure in connection with proceedings] The Commissioner or that person shall, on request, disclose to the prosecutor or Attorney General the information that is registered in the database relating to a person if the person discloses, in connection with a proceeding or appeal other than one referred to in subsection (1), the fact that information relating to them is registered in the database.\n(3) [Disclosure in proceedings] The prosecutor or the Attorney General may, if the information is relevant to the proceeding, appeal or any subsequent appeal, disclose it to the presiding court.\n(4) [Repealed, 2007, c. 5, s. 27]",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 27; 2010, c. 17, s. 20; 2023, c. 28, s. 28",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.03.html"
+  },
+  {
+    "id": "C-46-s490.031",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.031",
+    "marginal_note": "Offence",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Offences",
+    "text": "490.031\n(1) Every person who, without reasonable excuse, fails to comply with an order made under section 490.012 or under section 227.01 of the National Defence Act or with an obligation under section 490.019 or 490.02901, under section 227.06 of the National Defence Act or under section 36.1 of the International Transfer of Offenders Act is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $10,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $10,000 or to imprisonment for a term of not more than two years less a day, or to both.\n(2) [Reasonable excuse] For greater certainty, a lawful command that prevents a person from complying with an order or obligation is a reasonable excuse if, at the time, the person is subject to the Code of Service Discipline within the meaning of subsection 2(1) of the National Defence Act.\n(3) [Proof of certain facts by certificate] In proceedings under subsection (1), a certificate of a person referred to in paragraph 16(2)(b) of the Sex Offender Information Registration Act stating that the sex offender failed to report under section 4, 4.1, 4.2 or 4.3 — or provide information under section 5 or notify a person under subsection 6(1) or (1.01) — of that Act is evidence of the statements contained in it without proof of the signature or official character of the person appearing to have signed it.\n(4) [Attendance and cross-examina­tion] The sex offender named in the certificate may, with the leave of the court, require the attendance of the person who signed it for the purpose of cross-examination.\n(5) [Notice of intention to produce] A certificate is not to be received in evidence unless, before the commencement of the trial, the party who intends to produce it gives the sex offender a copy of it and reasonable notice of their intention to produce it.",
+    "history": "2004, c. 10, s. 20; 2007, c. 5, s. 28; 2010, c. 17, s. 21; 2019, c. 25, s. 204; 2023, c. 28, s. 29",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.031.html"
+  },
+  {
+    "id": "C-46-s490.0311",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.0311",
+    "marginal_note": "Offence",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Offences",
+    "text": "490.0311 Every person who knowingly provides false or misleading information under subsection 5(1) or 6(1) or (1.01) of the Sex Offender Information Registration Act is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $10,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $10,000 or to imprisonment for a term of not more than two years less a day, or to both.",
+    "history": "2007, c. 5, s. 29; 2010, c. 17, s. 22; 2019, c. 25, s. 205; 2023, c. 28, s. 30",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.0311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.0311.html"
+  },
+  {
+    "id": "C-46-s490.0312",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.0312",
+    "marginal_note": "Offence",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Offences",
+    "text": "490.0312 Every person who, without reasonable excuse, fails to comply with an obligation under subsection 490.02911(1) or (2) is guilty of an offence punishable on summary conviction.",
+    "history": "2010, c. 17, s. 23",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.0312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.0312.html"
+  },
+  {
+    "id": "C-46-s490.03121",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.03121",
+    "marginal_note": "Warrant to arrest",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Warrant",
+    "text": "490.03121\n(1) If a justice is satisfied that there are reasonable grounds to believe that a person has contravened any of sections 4 to 5.1 of the Sex Offender Information Registration Act, the justice may issue a warrant in Form 6.4 authorizing a peace officer to arrest the person and, despite section 7.1 of that Act, bring them to any registration centre to remedy the contravention.\n(2) [Conditions] The warrant shall contain any conditions that the justice considers advisable to ensure that an arrest authorized by the warrant is reasonable in the circumstances.\n(3) [Execution of warrant] The warrant may be executed anywhere in Canada.\n(4) [Warrant in force] The warrant remains in force until it is executed, until a charge under section 490.031 is laid in respect of the contravention or until the person has remedied the contravention.\n(5) [No charge] No charge shall be laid against the person in respect of any contravention of any of sections 4 to 5.1 of that Act that is remedied by the person after the warrant is issued.",
+    "history": "2023, c. 28, s. 31",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.03121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.03121.html"
+  },
+  {
+    "id": "C-46-s490.032",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.032",
+    "marginal_note": "Regulations",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Regulations",
+    "text": "490.032 The Governor in Council may make regulations\n(a) requiring that additional information be contained in a notice under Form 53 or Form 54; and\n(b) prescribing, for one or more provinces, the form and content of that information.",
+    "history": "2004, c. 10, s. 20; 2010, c. 17, s. 24",
+    "last_amended": "2011-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.032.html"
+  },
+  {
+    "id": "C-46-s490.04",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.04",
+    "marginal_note": "Application for exemption order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Additional Orders",
+    "text": "490.04\n(1) A person may apply to a court for an order exempting them from\n(a) an order made under section 490.012 on or after April 15, 2011 but before the day on which this paragraph comes into force; or\n(b) an obligation under section 490.02901, or under section 36.1 of the International Transfer of Offenders Act, that began before the day on which this paragraph comes into force.\n(2) [Limitation — application] A person is not permitted to apply under paragraph (1)(b) if, on or after the day on which this subsection comes into force, they have made an application for an exemption order under section 490.02905 or 490.029111 in respect of the same obligation.\n(3) [Jurisdiction] The application shall be made to\n(a) a superior court of criminal jurisdiction, if the application is made under paragraph (1)(a) in respect of an order made by such a court; or\n(b) a court of criminal jurisdiction, in any other case.\n(4) [Limitation — exemption order] The court shall not make an exemption order in respect of an application made under paragraph (1)(a) if\n(a) the designated offence that is the basis of the order made under section 490.012 was prosecuted by indictment, the sentence for that offence is a term of imprisonment of two years or more and the victim of that offence was under the age of 18 years; or\n(b) before or after the order under section 490.012 was made, the person\n(i) was convicted of a primary offence — or convicted of an offence under section 130 of the National Defence Act in respect of a primary offence — that is not the offence on the basis of which the order was made, or\n(ii) is or was, as a result of a conviction, subject to another order or obligation under this or another Act of Parliament to comply with the Sex Offender Information Registration Act.\n(5) [Exemption order] Subject to subsection (4), the court shall make an exemption order if it is satisfied that the person has established that, at the time the order was made or the obligation began,\n(a) there was no connection between the order or obligation and the purpose of helping police services prevent or investigate crimes of a sexual nature by requiring the registration of information relating to sex offenders under the Sex Offender Information Registration Act; or\n(b) the impact of the order or the obligation on the person, including on their privacy or liberty, was grossly disproportionate to the public interest in protecting society through the effective prevention or investigation of crimes of a sexual nature, to be achieved by the registration of information relating to sex offenders under that Act.\n(6) [Factors] In determining whether to make the exemption order, the court shall consider\n(a) the nature and seriousness of the offence that is the basis of the order or obligation;\n(b) the victim’s age and other personal characteristics;\n(c) the nature and circumstances of the relationship between the person and the victim;\n(d) the personal characteristics and circumstances of the person;\n(e) the person’s criminal history, including the age at which they previously committed any offence and the length of time for which they have been at liberty without committing an offence;\n(f) the opinions of experts who have examined the person; and\n(g) any other factors that the court considers relevant.\n(7) [Reasons for decision] The court shall give reasons for its decision.\n(8) [Removal of information from database] If the court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of a copy of the order made under section 490.012, the notice referred to in section 490.02901 or the Form 1 referred to in subparagraph 8(4)(a)(ii) of the International Transfer of Offenders Act, as the case may be.",
+    "history": "2023, c. 28, s. 32",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.04.html"
+  },
+  {
+    "id": "C-46-s490.05",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.05",
+    "marginal_note": "Application for variation order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Additional Orders",
+    "text": "490.05\n(1) A person may apply to a court for an order to vary the duration of\n(a) an order made under section 490.012, if the order applies for life under subsection 490.013(2.1), as it read from time to time before the day on which this paragraph comes into force;\n(b) an obligation under section 490.019, if the obligation applies for life under paragraph 490.022(3)(d) and none of the offences listed in the notice in Form 53 served on the person in respect of the obligation have a maximum term of imprisonment for life;\n(c) an obligation under section 490.02901, if the obligation applies for life under paragraph 490.02904(3)(d), the obligation began before the day on which this paragraph comes into force and the condition set out in paragraph 490.029051(1)(b) is met; or\n(d) an obligation under section 36.1 of the International Transfer of Offenders Act, if the obligation applies for life under subsection 36.2(3) of that Act, the obligation began before the day on which this paragraph comes into force and the condition set out in paragraph 490.029112(1)(b) is met.\n(2) [Limitation] A person is not permitted to apply under paragraph (1)(c) or (d) if they have made an application for a variation order under section 490.029051 or 490.029112 in respect of the same obligation.\n(3) [Jurisdiction] The application shall be made to\n(a) a superior court of criminal jurisdiction, if the application is made under paragraph (1)(a) in respect of an order made by such a court; or\n(b) a court of criminal jurisdiction, in any other case.\n(4) [Variation order] The court shall make the variation order if it is satisfied that the person has established that the offences that are the basis of the order or obligation do not demonstrate, or do not form part of, a pattern of behaviour showing that the person presents an increased risk of reoffending by committing a crime of a sexual nature.\n(5) [Variation of duration] If the court makes a variation order, it shall set out the duration of the order or obligation in the order, which shall be determined by applying\n(a) subsection 490.013(2) to the offence in question with the longest maximum term of imprisonment, in the case of an order under section 490.012;\n(b) paragraphs 490.022(3)(a) and (b) to the offence in question with the longest maximum term of imprisonment, in the case of an obligation under section 490.019;\n(c) paragraphs 490.02904(3)(a) and (b) to the offence in question whose equivalent offence has the longest maximum term of imprisonment provided for in Canadian law, in the case of an obligation under section 490.02901; and\n(d) paragraphs 36.2(2)(a) and (b) of the International Transfer of Offenders Act to the offence in question whose equivalent criminal offence has the longest maximum term of imprisonment provided for in Canadian law, in the case of an obligation under section 36.1 of that Act.\n(6) [Reasons for decision] The court shall give reasons for its decision.\n(7) [Notification] The court shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of a variation order made under this section.",
+    "history": "2023, c. 28, s. 32",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.05.html"
+  },
+  {
+    "id": "C-46-s490.06",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.06",
+    "marginal_note": "Appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Additional Orders",
+    "text": "490.06\n(1) The Attorney General or the person who applied for an exemption order or a variation order may appeal from a decision under subsection 490.04(4) or (5) or 490.05(4) or (5) on any ground of appeal that raises a question of law or of mixed law and fact. The appeal court may\n(a) dismiss the appeal; or\n(b) allow the appeal and order a new hearing, quash or amend the exemption order or variation order or make an order that may be made, as the case may be, under subsection 490.04(5) or section 490.05.\n(2) [Removal of information from database] If an appeal court makes an exemption order, it shall also make an order requiring the Royal Canadian Mounted Police to permanently remove from the database all information that relates to the person that was registered in the database on receipt of a copy of the order made under section 490.012, the notice referred to in section 490.02901 or the Form 1 referred to in subparagraph 8(4)(a)(ii) of the International Transfer of Offenders Act, as the case may be.",
+    "history": "2023, c. 28, s. 32",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.06.html"
+  },
+  {
+    "id": "C-46-s490.07",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.07",
+    "marginal_note": "Requirements relating to notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Additional Orders",
+    "text": "490.07\n(1) If an appeal court quashes an exemption order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision and shall cause the person who applied for the order to be informed of sections 4 to 7.1 of the Sex Offender Information Registration Act, sections 490.031 and 490.0311 of this Act and section 119.1 of the National Defence Act.\n(2) [Notice — variation order] If an appeal court quashes a variation order, it shall cause the Commissioner of the Royal Canadian Mounted Police and the Attorney General of the province, or the minister of justice of the territory, in which the application for the order was made to be notified of the decision.",
+    "history": "2023, c. 28, s. 32",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.07.html"
+  },
+  {
+    "id": "C-46-s490.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.1",
+    "marginal_note": "Order of forfeiture of property on conviction",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.1\n(1) Subject to sections 490.3 to 490.41, if a person is convicted, or discharged under section 730, of an indictable offence under this Act or the Corruption of Foreign Public Officials Act and, on application of the Attorney General, the court is satisfied, on a balance of probabilities, that offence-related property is related to the commission of the offence, the court shall\n(a) if the prosecution of the offence was commenced at the instance of the government of a province and conducted by or on behalf of that government, order that the property be forfeited to Her Majesty in right of that province to be disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and\n(b) in any other case, order that the property be forfeited to Her Majesty in right of Canada to be disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada that is designated by the Governor in Council for the purpose of this paragraph.\n(1.1) [Repealed, 2001, c. 41, s. 130]\n(2) [Property related to other offences] Subject to sections 490.3 to 490.41, if the evidence does not establish to the satisfaction of the court that property in respect of which an order of forfeiture would otherwise be made under subsection (1) is related to the commission of the indictable offence under this Act or the Corruption of Foreign Public Officials Act of which a person is convicted or discharged, but the court is satisfied, beyond a reasonable doubt, that the property is offence-related property, the court may make an order of forfeiture under subsection (1) in relation to that property.\n(2.1) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(3) [Appeal] A person who has been convicted of an indictable offence under this Act or the Corruption of Foreign Public Officials Act, or the Attorney General, may appeal to the court of appeal from an order or a failure to make an order under subsection (1) as if the appeal were an appeal against the sentence imposed on the person in respect of the offence.",
+    "history": "1997, c. 23, s. 15; 2001, c. 32, s. 30, c. 41, ss. 18, 130; 2007, c. 13, s. 8; 2017, c. 7, s. 64",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.1.html"
+  },
+  {
+    "id": "C-46-s490.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.2",
+    "marginal_note": "Application for in rem forfeiture",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.2\n(1) If an information has been laid in respect of an indictable offence under this Act or the Corruption of Foreign Public Officials Act, the Attorney General may make an application to a judge for an order of forfeiture under subsection (2).\n(2) [Order of forfeiture of property] Subject to sections 490.3 to 490.41, the judge to whom an application is made under subsection (1) shall order that the property that is subject to the application be forfeited and disposed of in accordance with subsection (4) if the judge is satisfied\n(a) beyond a reasonable doubt that the property is offence-related property;\n(b) that proceedings in respect of an indictable offence under this Act or the Corruption of Foreign Public Officials Act in relation to the property were commenced; and\n(c) that the accused charged with the offence has died or absconded.\n(3) [Accused deemed absconded] For the purpose of subsection (2), an accused is deemed to have absconded in connection with the indictable offence if\n(a) an information has been laid alleging the commission of the offence by the accused,\n(b) a warrant for the arrest of the accused has been issued in relation to that information, and\n(c) reasonable attempts to arrest the accused under the warrant have been unsuccessful during a period of six months beginning on the day on which the warrant was issued,\nand the accused is deemed to have so absconded on the last day of that six month period.\n(4) [Who may dispose of forfeited property] For the purpose of subsection (2), the judge shall\n(a) if the prosecution of the offence was commenced at the instance of the government of a province and conducted by or on behalf of that government, order that the property be forfeited to Her Majesty in right of that province to be disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and\n(b) in any other case, order that the property be forfeited to Her Majesty in right of Canada to be disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada that is designated by the Governor in Council for the purpose of this paragraph.\n(4.1) [Property outside Canada] An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(5) [Definition of judge] In this section and sections 490.5 and 490.8, judge means a judge as defined in section 552 or a judge of a superior court of criminal jurisdiction.",
+    "history": "1997, c. 23, s. 15; 2001, c. 32, s. 31; 2007, c. 13, s. 9; 2017, c. 7, s. 65",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.2.html"
+  },
+  {
+    "id": "C-46-s490.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.3",
+    "marginal_note": "Voidable transfers",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.3 A court may, before ordering that offence-related property be forfeited under subsection 490.1(1) or 490.2(2), set aside any conveyance or transfer of the property that occurred after the seizure of the property, or the making of a restraint order in respect of the property, unless the conveyance or transfer was for valuable consideration to a person acting in good faith.",
+    "history": "1997, c. 23, s. 15",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.3.html"
+  },
+  {
+    "id": "C-46-s490.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.4",
+    "marginal_note": "Notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.4\n(1) Before making an order under subsection 490.1(1) or 490.2(2) in relation to any property, a court shall require notice in accordance with subsection (2) to be given to, and may hear, any person who, in the opinion of the court, appears to have a valid interest in the property.\n(2) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may make an application to the court asserting their interest in the property; and\n(c) set out the offence charged and a description of the property.\n(3) [Order of restoration of property] A court may order that all or part of the property that would otherwise be forfeited under subsection 490.1(1) or 490.2(2) be returned to a person — other than a person who was charged with an indictable offence under this Act or the Corruption of Foreign Public Officials Act or a person who acquired title to or a right of possession of the property from such a person under circumstances that give rise to a reasonable inference that the title or right was transferred for the purpose of avoiding the forfeiture of the property — if the court is satisfied that the person is the lawful owner or is lawfully entitled to possession of all or part of that property, and that the person appears innocent of any complicity in, or collusion in relation to, the offence.",
+    "history": "1997, c. 23, s. 15; 2001, c. 32, s. 32; 2007, c. 13, s. 10; 2017, c. 7, s. 66",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.4.html"
+  },
+  {
+    "id": "C-46-s490.41",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.41",
+    "marginal_note": "Notice",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.41\n(1) If all or part of offence-related property that would otherwise be forfeited under subsection 490.1(1) or 490.2(2) is a dwelling-house, before making an order of forfeiture, a court shall require that notice in accordance with subsection (2) be given to, and may hear, any person who resides in the dwelling-house and is a member of the immediate family of the person charged with or convicted of the indictable offence under this Act or the Corruption of Foreign Public Officials Act in relation to which the property would be forfeited.\n(2) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court;\n(b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a member of the immediate family who resides in the dwelling-house may make themselves known to the court; and\n(c) set out the offence charged and a description of the property.\n(3) [Non-forfeiture of property] Subject to an order made under subsection 490.4(3), if a court is satisfied that the impact of an order of forfeiture made under subsection 490.1(1) or 490.2(2) would be disproportionate to the nature and gravity of the offence, the circumstances surrounding the commission of the offence and the criminal record, if any, of the person charged with or convicted of the offence, as the case may be, it may decide not to order the forfeiture of the property or part of the property and may revoke any restraint order made in respect of that property or part.\n(4) [Factors in relation to dwelling-house] Where all or part of the property that would otherwise be forfeited under subsection 490.1(1) or 490.2(2) is a dwelling-house, when making a decision under subsection (3), the court shall also consider\n(a) the impact of an order of forfeiture on any member of the immediate family of the person charged with or convicted of the offence, if the dwelling-house was the member’s principal residence at the time the charge was laid and continues to be the member’s principal residence; and\n(b) whether the member referred to in paragraph (a) appears innocent of any complicity in the offence or of any collusion in relation to the offence.",
+    "history": "2001, c. 32, s. 33; 2007, c. 13, s. 11; 2017, c. 7, s. 67",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.41.html"
+  },
+  {
+    "id": "C-46-s490.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.5",
+    "marginal_note": "Application",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.5\n(1) Where any offence-related property is forfeited to Her Majesty pursuant to an order made under subsection 490.1(1) or 490.2(2), any person who claims an interest in the property, other than\n(a) in the case of property forfeited pursuant to an order made under subsection 490.1(1), a person who was convicted of the indictable offence in relation to which the property was forfeited,\n(b) in the case of property forfeited pursuant to an order made under subsection 490.2(2), a person who was charged with the indictable offence in relation to which the property was forfeited, or\n(c) a person who acquired title to or a right of possession of the property from a person referred to in paragraph (a) or (b) under circumstances that give rise to a reasonable inference that the title or right was transferred from that person for the purpose of avoiding the forfeiture of the property,\nmay, within thirty days after the forfeiture, apply by notice in writing to a judge for an order under subsection (4).\n(2) [Fixing day for hearing] The judge to whom an application is made under subsection (1) shall fix a day not less than thirty days after the date of the filing of the application for the hearing of the application.\n(3) [Notice] An applicant shall serve a notice of the application made under subsection (1) and of the hearing of it on the Attorney General at least fifteen days before the day fixed for the hearing.\n(4) [Order declaring interest not affected by forfeiture] Where, on the hearing of an application made under subsection (1), the judge is satisfied that the applicant\n(a) is not a person referred to in paragraph (1)(a), (b) or (c) and appears innocent of any complicity in any indictable offence that resulted in the forfeiture of the property or of any collusion in relation to such an offence, and\n(b) exercised all reasonable care to be satisfied that the property was not likely to have been used in connection with the commission of an unlawful act by the person who was permitted by the applicant to obtain possession of the property or from whom the applicant obtained possession or, where the applicant is a mortgagee or lienholder, by the mortgagor or lien-giver,\nthe judge may make an order declaring that the interest of the applicant is not affected by the forfeiture and declaring the nature and the extent or value of the interest.\n(5) [Appeal from order made under subsection (4)] An applicant or the Attorney General may appeal to the court of appeal from an order made under subsection (4), and the provisions of Part XXI with respect to procedure on appeals apply, with any modifications that the circumstances require, in respect of appeals under this subsection.\n(6) [Return of property] The Attorney General shall, on application made to the Attorney General by any person in respect of whom a judge has made an order under subsection (4), and where the periods with respect to the taking of appeals from that order have expired and any appeal from that order taken under subsection (5) has been determined, direct that\n(a) the property, or the part of it to which the interest of the applicant relates, be returned to the applicant; or\n(b) an amount equal to the value of the interest of the applicant, as declared in the order, be paid to the applicant.",
+    "history": "1997, c. 23, s. 15; 2001, c. 32, s. 34",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.5.html"
+  },
+  {
+    "id": "C-46-s490.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.6",
+    "marginal_note": "Appeals from orders under subsection 490.2(2)",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.6 Any person who, in their opinion, is aggrieved by an order made under subsection 490.2(2) may appeal from the order as if the order were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, under Part XXI, and that Part applies, with any modifications that the circumstances require, in respect of such an appeal.",
+    "history": "1997, c. 23, s. 15",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.6.html"
+  },
+  {
+    "id": "C-46-s490.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.7",
+    "marginal_note": "Suspension of order pending appeal",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.7 Notwithstanding anything in this Act, the operation of an order made in respect of property under subsection 490.1(1), 490.2(2) or 490.5(4) is suspended pending\n(a) any application made in respect of the property under any of those provisions or any other provision of this or any other Act of Parliament that provides for restoration or forfeiture of the property, or\n(b) any appeal taken from an order of forfeiture or restoration in respect of the property,\nand the property shall not be disposed of or otherwise dealt with until thirty days have expired after an order is made under any of those provisions.",
+    "history": "1997, c. 23, s. 15",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.7.html"
+  },
+  {
+    "id": "C-46-s490.8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.8",
+    "marginal_note": "Application for restraint order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.8\n(1) The Attorney General may make an application in accordance with this section for a restraint order under this section in respect of any offence-related property.\n(2) [Procedure] An application made under subsection (1) for a restraint order in respect of any offence-related property may be made ex parte and shall be made in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or any other person deposing to the following matters:\n(a) the indictable offence to which the offence-related property relates;\n(b) the person who is believed to be in possession of the offence-related property; and\n(c) a description of the offence-related property.\n(3) [Restraint order] Where an application for a restraint order is made to a judge under subsection (1), the judge may, if satisfied that there are reasonable grounds to believe that the property is offence-related property, make a restraint order prohibiting any person from disposing of, or otherwise dealing with any interest in, the offence-related property specified in the order otherwise than in the manner that may be specified in the order.\n(3.1) [Property outside Canada] A restraint order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.\n(4) [Conditions] A restraint order made by a judge under this section may be subject to any reasonable conditions that the judge thinks fit.\n(5) [Order in writing] A restraint order made under this section shall be made in writing.\n(6) [Service of order] A copy of a restraint order made under this section shall be served on the person to whom the order is addressed in any manner that the judge making the order directs or in accordance with the rules of the court.\n(7) [Registration of order] A copy of a restraint order made under this section shall be registered against any property in accordance with the laws of the province in which the property is situated.\n(8) [Order continues in force] A restraint order made under this section remains in effect until\n(a) an order is made under subsection 490(9) or (11), 490.4(3) or 490.41(3) in relation to the property; or\n(b) an order of forfeiture of the property is made under section 490 or subsection 490.1(1) or 490.2(2).\n(9) [Offence] Any person on whom a restraint order made under this section is served in accordance with this section and who, while the order is in force, acts in contravention of or fails to comply with the order is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than five years; or\n(b) an offence punishable on summary conviction.",
+    "history": "1997, c. 23, s. 15; 2001, c. 32, s. 35; 2019, c. 25, s. 206",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.8.html"
+  },
+  {
+    "id": "C-46-s490.81",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.81",
+    "marginal_note": "Management order",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.81\n(1) With respect to offence-related property other than a controlled substance within the meaning of the Controlled Drugs and Substances Act or cannabis as defined in subsection 2(1) of the Cannabis Act, on application of the Attorney General or of any other person with the written consent of the Attorney General, a judge or justice in the case of offence-related property seized under section 487, or a judge in the case of offence-related property restrained under section 490.8, may, if he or she is of the opinion that the circumstances so require,\n(a) appoint a person to take control of and to manage or otherwise deal with all or part of the property in accordance with the directions of the judge or justice; and\n(b) require any person having possession of that property to give possession of the property to the person appointed under paragraph (a).\n(2) [Appointment of Minister of Public Works and Government Services] When the Attorney General of Canada so requests, a judge or justice appointing a person under subsection (1) shall appoint the Minister of Public Works and Government Services.\n(3) [Power to manage] The power to manage or otherwise deal with property under subsection (1) includes\n(a) the power to make an interlocutory sale of perishable or rapidly depreciating property;\n(b) the power to destroy, in accordance with subsections (4) to (7), property that has little or no value; and\n(c) the power to have property, other than real property or a conveyance, forfeited to Her Majesty in accordance with subsection (7.1).\n(4) [Application for destruction order] Before a person who is appointed to manage property destroys property that has little or no value, they shall apply to a court for a destruction order.\n(5) [Notice] Before making a destruction order, a court shall require notice in accordance with subsection (6) to be given to and may hear any person who, in the court’s opinion, appears to have a valid interest in the property.\n(6) [Manner of giving notice] A notice shall\n(a) be given in the manner that the court directs or that may be specified in the rules of the court; and\n(b) specify the effective period of the notice that the court considers reasonable or that may be set out in the rules of the court.\n(7) [Destruction order] A court shall order that the property be destroyed if it is satisfied that the property has little or no financial or other value.\n(7.1) [Forfeiture order] On application by a person who is appointed to manage the property, a court shall order that the property, other than real property or a conveyance, be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the law if\n(a) a notice is given or published in the manner that the court directs or that may be specified in the rules of the court;\n(b) the notice specifies a period of 60 days during which a person may make an application to the court asserting their interest in the property; and\n(c) during that period, no one makes such an application.\n(8) [When management order ceases to have effect] A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty.\n(8.1) [For greater certainty] For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale.\n(9) [Application to vary conditions] The Attorney General may at any time apply to the judge or justice to cancel or vary any condition to which a management order is subject, but may not apply to vary an appointment made under subsection (2).",
+    "history": "2001, c. 32, s. 36; 2017, c. 7, s. 68; 2018, c. 16, s. 217",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.81.html"
+  },
+  {
+    "id": "C-46-s490.9",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "490.9",
+    "marginal_note": "Sections 489.1 and 490 applicable",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "490.9\n(1) Subject to sections 490.1 to 490.7, sections 489.1 and 490 apply, with any modifications that the circumstances require, to any offence-related property that is the subject of a restraint order made under section 490.8.\n(2) [Recognizance] Where, pursuant to subsection (1), an order is made under paragraph 490(9)(c) for the return of any offence-related property that is the subject of a restraint order under section 490.8, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in any amount and with any conditions that the judge or justice directs and, where the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice any sum of money or other valuable security that the judge or justice directs.",
+    "history": "1997, c. 23, s. 15",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 490.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-490.9.html"
+  },
+  {
+    "id": "C-46-s491",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "491",
+    "marginal_note": "Forfeiture of weapons and ammunition",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "491\n(1) Subject to subsection (2), where it is determined by a court that\n(a) a weapon, an imitation firearm, a prohibited device, a firearm part, any ammunition, any prohibited ammunition or an explosive substance was used in the commission of an offence and that thing has been seized and detained, or\n(b) that a person has committed an offence that involves, or the subject-matter of which is, a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, ammunition, prohibited ammunition or an explosive substance and any such thing has been seized and detained,\nthe thing so seized and detained is forfeited to Her Majesty and shall be disposed of as the Attorney General directs.\n(2) [Return to lawful owner] If the court by which a determination referred to in subsection (1) is made is satisfied that the lawful owner of any thing that is or may be forfeited to Her Majesty under subsection (1) was not a party to the offence and had no reasonable grounds to believe that the thing would or might be used in the commission of an offence, the court shall order that the thing be returned to that lawful owner, that the proceeds of any sale of the thing be paid to that lawful owner or, if the thing was destroyed, that an amount equal to the value of the thing be paid to the owner.\n(3) [Application of proceeds] Where any thing in respect of which this section applies is sold, the proceeds of the sale shall be paid to the Attorney General or, where an order is made under subsection (2), to the person who was, immediately prior to the sale, the lawful owner of the thing.",
+    "history": "R.S., 1985, c. C-46, s. 491; 1991, c. 40, s. 30; 1995, c. 39, s. 152; 2023, c. 32, s. 13.1",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 491",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-491.html"
+  },
+  {
+    "id": "C-46-s491.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "491.1",
+    "marginal_note": "Order for restitution or forfeiture of property obtained by crime",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "491.1\n(1) Where an accused or defendant is tried for an offence and the court determines that an offence has been committed, whether or not the accused has been convicted or discharged under section 730 of the offence, and at the time of the trial any property obtained by the commission of the offence\n(a) is before the court or has been detained so that it can be immediately dealt with, and\n(b) will not be required as evidence in any other proceedings,\nsection 490 does not apply in respect of the property and the court shall make an order under subsection (2) in respect of the property.\n(2) [Idem] In the circumstances referred to in subsection (1), the court shall order, in respect of any property,\n(a) if the lawful owner or person lawfully entitled to possession of the property is known, that it be returned to that person; and\n(b) if the lawful owner or person lawfully entitled to possession of the property is not known, that it be forfeited to Her Majesty, to be disposed of as the Attorney General directs or otherwise dealt with in accordance with the law.\n(3) [When certain orders not to be made] An order shall not be made under subsection (2)\n(a) in the case of proceedings against a trustee, banker, merchant, attorney, factor, broker or other agent entrusted with the possession of goods or documents of title to goods, for an offence under section 330, 331, 332 or 336; or\n(b) in respect of\n(i) property to which a person acting in good faith and without notice has acquired lawful title for valuable consideration,\n(ii) a valuable security that has been paid or discharged in good faith by a person who was liable to pay or discharge it,\n(iii) a negotiable instrument that has, in good faith, been taken or received by transfer or delivery for valuable consideration by a person who had no notice and no reasonable cause to suspect that an offence had been committed, or\n(iv) property in respect of which there is a dispute as to ownership or right of possession by claimants other than the accused or defendant.\n(4) [By whom order executed] An order made under this section shall, on the direction of the court, be executed by the peace officers by whom the process of the court is ordinarily executed.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 74, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 18; 2017, c. 7, s. 69(F)",
+    "last_amended": "2017-05-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 491.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-491.1.html"
+  },
+  {
+    "id": "C-46-s491.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "491.2",
+    "marginal_note": "Photographic evidence",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "491.2\n(1) Before any property that would otherwise be required to be produced for the purposes of a preliminary inquiry, trial or other proceeding in respect of an offence under section 334, 344, 348, 354, 355.2, 355.4, 362 or 380 is returned or ordered to be returned, forfeited or otherwise dealt with under section 489.1 or 490 or is otherwise returned, a peace officer or any person under the direction of a peace officer may take and retain a photograph of the property.\n(2) [Certified photograph admissible in evidence] Every photograph of property taken under subsection (1), accompanied by a certificate of a person containing the statements referred to in subsection (3), shall be admissible in evidence and, in the absence of evidence to the contrary, shall have the same probative force as the property would have had if it had been proved in the ordinary way.\n(3) [Statements made in certificate] For the purposes of subsection (2), a certificate of a person stating that\n(a) the person took the photograph under the authority of subsection (1),\n(b) the person is a peace officer or took the photograph under the direction of a peace officer, and\n(c) the photograph is a true photograph\nshall be admissible in evidence and, in the absence of evidence to the contrary, is evidence of the statements contained in the certificate without proof of the signature of the person appearing to have signed the certificate.\n(4) [Secondary evidence of peace officer] An affidavit or solemn declaration of a peace officer or other person stating that the person has seized property and detained it or caused it to be detained from the time that person took possession of the property until a photograph of the property was taken under subsection (1) and that the property was not altered in any manner before the photograph was taken shall be admissible in evidence and, in the absence of evidence to the contrary, is evidence of the statements contained in the affidavit or solemn declaration without proof of the signature or official character of the person appearing to have signed the affidavit or solemn declaration.\n(5) [Notice of intention to produce certified photograph] Unless the court orders otherwise, no photograph, certificate, affidavit or solemn declaration shall be received in evidence at a trial or other proceeding pursuant to subsection (2), (3) or (4) unless the prosecutor has, before the trial or other proceeding, given to the accused a copy thereof and reasonable notice of intention to produce it in evidence.\n(6) [Attendance for examination] Notwithstanding subsection (3) or (4), the court may require the person who appears to have signed a certificate, an affidavit or a solemn declaration referred to in that subsection to appear before it for examination or cross-examination in respect of the issue of proof of any of the facts contained in the certificate, affidavit or solemn declaration.\n(7) [Production of property in court] A court may order any property seized and returned pursuant to section 489.1 or 490 to be produced in court or made available for examination by all parties to a proceeding at a reasonable time and place, notwithstanding that a photograph of the property has been received in evidence pursuant to subsection (2), where the court is satisfied that the interests of justice so require and that it is possible and practicable to do so in the circumstances.\n(8) [Definition of photograph] In this section, photograph includes a still photograph, a photographic film or plate, a microphotographic film, a photostatic negative, an X-ray film, a motion picture and a videotape.",
+    "history": "R.S., 1985, c. 23 (4th Supp.), s. 2; 1992, c. 1, s. 58; 2010, c. 14, s. 10",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 491.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-491.2.html"
+  },
+  {
+    "id": "C-46-s492",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "492",
+    "marginal_note": "Seizure of explosives",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "492\n(1) Every person who executes a warrant issued under section 487 may seize any explosive substance that they suspect is intended to be used for an unlawful purpose, and shall, as soon as possible, remove to a place of safety anything that they seize under this section and detain it until they are ordered by a judge of a superior court to deliver it to some other person or an order is made under subsection (2).\n(2) [Forfeiture] Where an accused is convicted of an offence in respect of anything seized by virtue of subsection (1), it is forfeited and shall be dealt with as the court that makes the conviction may direct.\n(3) [Application of proceeds] Where anything to which this section applies is sold, the proceeds of the sale shall be paid to the Attorney General.",
+    "history": "R.S., 1985, c. C-46, s. 492; R.S., 1985, c. 27 (1st Supp.), s. 70; 2022, c. 17, s. 27",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 492",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-492.html"
+  },
+  {
+    "id": "C-46-s492.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "492.1",
+    "marginal_note": "Warrant for tracking device — transactions and things",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "492.1\n(1) A justice or judge who is satisfied by information on oath that there are reasonable grounds to suspect that an offence has been or will be committed under this or any other Act of Parliament and that tracking the location of one or more transactions or the location or movement of a thing, including a vehicle, will assist in the investigation of the offence may issue a warrant authorizing a peace officer or a public officer to obtain that tracking data by means of a tracking device.\n(2) [Warrant for tracking device — individuals] A justice or judge who is satisfied by information on oath that there are reasonable grounds to believe that an offence has been or will be committed under this or any other Act of Parliament and that tracking an individual’s movement by identifying the location of a thing that is usually carried or worn by the individual will assist in the investigation of the offence may issue a warrant authorizing a peace officer or a public officer to obtain that tracking data by means of a tracking device.\n(3) [Scope of warrant] The warrant authorizes the peace officer or public officer, or a person acting under their direction, to install, activate, use, maintain, monitor and remove the tracking device, including covertly.\n(4) [Conditions] A warrant may contain any conditions that the justice or judge considers appropriate, including conditions to protect a person’s interests.\n(5) [Period of validity] Subject to subsection (6), a warrant is valid for the period specified in it as long as that period ends no more than 60 days after the day on which the warrant is issued.\n(6) [Period of validity — organized crime and terrorism offence] A warrant is valid for the period specified in it as long as that period ends no more than one year after the day on which the warrant is issued, if the warrant relates to\n(a) an offence under any of sections 467.11 to 467.13;\n(b) an offence committed for the benefit of, at the direction of, or in association with a criminal organization; or\n(c) a terrorism offence.\n(6.1) [Execution in Canada] A warrant issued under this section may be executed at any place in Canada. Any public officer or peace officer who executes the warrant must have authority to act in that capacity in the place where the warrant is executed.\n(7) [Removal after expiry of warrant] On ex parte application supported by an affidavit, the justice or judge who issued a warrant or another justice or judge who has jurisdiction to issue such warrants may authorize the covert removal of the tracking device after the expiry of the warrant under any conditions that the justice or judge considers advisable in the public interest. The authorization is valid for the period specified in it as long as that period is not more than 90 days.\n(8) [Definitions] The following definitions apply in this section.\ndata means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device. (données)\njudge means a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec. (juge)\npublic officer means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament. (fonctionnaire public)\ntracking data means data that relates to the location of a transaction, individual or thing. (données de localisation)\ntracking device means a device, including a computer program within the meaning of subsection 342.1(2), that may be used to obtain or record tracking data or to transmit it by a means of telecommunication. (dispositif de localisation)",
+    "history": "1993, c. 40, s. 18; 1999, c. 5, s. 18; 2014, c. 31, s. 23; 2019, c. 25, s. 207",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 492.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-492.1.html"
+  },
+  {
+    "id": "C-46-s492.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "492.2",
+    "marginal_note": "Warrant for transmission data recorder",
+    "part": "PART XV - Special Procedure and Powers",
+    "division": "",
+    "heading": "Forfeiture of Offence-related Property",
+    "text": "492.2\n(1) A justice or judge who is satisfied by information on oath that there are reasonable grounds to suspect that an offence has been or will be committed against this or any other Act of Parliament and that transmission data will assist in the investigation of the offence may issue a warrant authorizing a peace officer or a public officer to obtain the transmission data by means of a transmission data recorder.\n(2) [Scope of warrant] The warrant authorizes the peace officer or public officer, or a person acting under their direction, to install, activate, use, maintain, monitor and remove the transmission data recorder, including covertly.\n(3) [Limitation] No warrant shall be issued under this section for the purpose of obtaining tracking data.\n(4) [Period of validity] Subject to subsection (5), a warrant is valid for the period specified in it as long as that period ends no more than 60 days after the day on which the warrant is issued.\n(5) [Period of validity — organized crime or terrorism offence] The warrant is valid for the period specified in it as long as that period ends no more than one year after the day on which the warrant is issued, if the warrant relates to\n(a) an offence under any of sections 467.11 to 467.13;\n(b) an offence committed for the benefit of, at the direction of, or in association with a criminal organization; or\n(c) a terrorism offence.\n(5.1) [Execution in Canada] A warrant issued under subsection (1) may be executed at any place in Canada. Any public officer or peace officer who executes the warrant must have authority to act in that capacity in the place where the warrant is executed.\n(6) [Definitions] The following definitions apply in this section.\ndata means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device. (données)\njudge means a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec. (juge)\npublic officer means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament. (fonctionnaire public)\ntransmission data means data that\n(a) relates to the telecommunication functions of dialling, routing, addressing or signalling;\n(b) is transmitted to identify, activate or configure a device, including a computer program as defined in subsection 342.1(2), in order to establish or maintain access to a telecommunication service for the purpose of enabling a communication, or is generated during the creation, transmission or reception of a communication and identifies or purports to identify the type, direction, date, time, duration, size, origin, destination or termination of the communication; and\n(c) does not reveal the substance, meaning or purpose of the communication. (données de transmission)\ntransmission data recorder means a device, including a computer program within the meaning of subsection 342.1(2), that may be used to obtain or record transmission data or to transmit it by a means of telecommunication. (enregistreur de données de transmission)",
+    "history": "1993, c. 40, s. 18; 1999, c. 5, s. 19; 2014, c. 31, s. 23; 2019, c. 25, s. 208",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 492.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-492.2.html"
+  },
+  {
+    "id": "C-46-s493",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "493",
+    "marginal_note": "Definitions",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "493 In this Part,\naccused includes\n(a) a person to whom a peace officer has issued an appearance notice under section 497, and\n(b) a person arrested for a criminal offence; (prévenu)\nappearance notice[Repealed, 2019, c. 25, s. 209]\njudge means\n(a) in the Province of Ontario, a judge of the superior court of criminal jurisdiction of the Province,\n(b) in the Province of Quebec, a judge of the superior court of criminal jurisdiction of the province or three judges of the Court of Quebec,\n(c) [Repealed, 1992, c. 51, s. 37]\n(d) in the Provinces of Nova Scotia, New Brunswick, Manitoba, British Columbia, Prince Edward Island, Saskatchewan, Alberta and Newfoundland and Labrador, a judge of the superior court of criminal jurisdiction of the Province,\n(e) in Yukon and the Northwest Territories, a judge of the Supreme Court, and\n(f) in Nunavut, a judge of the Nunavut Court of Justice; (juge)\nofficer in charge[Repealed, 2019, c. 25, s. 209]\npromise to appear[Repealed, 2019, c. 25, s. 209]\nrecognizance[Repealed, 2019, c. 25, s. 209]\nsummons[Repealed, 2019, c. 25, s. 209]\nundertaking[Repealed, 2019, c. 25, s. 209]\nwarrant, when used in relation to a warrant for the arrest of a person, means a warrant in Form 7 and, when used in relation to a warrant for the committal of a person, means a warrant in Form 8. (mandat)",
+    "history": "R.S., 1985, c. C-46, s. 493; R.S., 1985, c. 11 (1st Supp.), s. 2, c. 27 (2nd Supp.), s. 10, c. 40 (4th Supp.), s. 2; 1990, c. 16, s. 5, c. 17, s. 12; 1992, c. 51, s. 37; 1994, c. 44, s. 39; 1999, c. 3, s. 30; 2002, c. 7, s. 143; 2015, c. 3, s. 51; 2019, c. 25, s. 209",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 493",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-493.html"
+  },
+  {
+    "id": "C-46-s493.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "493.1",
+    "marginal_note": "Principle of restraint",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Principle and Considerations",
+    "text": "493.1 In making a decision under this Part, a peace officer, justice or judge shall give primary consideration to the release of the accused at the earliest reasonable opportunity and on the least onerous conditions that are appropriate in the circumstances, including conditions that are reasonably practicable for the accused to comply with, while taking into account the grounds referred to in subsection 498(1.1) or 515(10), as the case may be.",
+    "history": "2019, c. 25, s. 210",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 493.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-493.1.html"
+  },
+  {
+    "id": "C-46-s493.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "493.2",
+    "marginal_note": "Aboriginal accused or vulnerable populations",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Principle and Considerations",
+    "text": "493.2 In making a decision under this Part, a peace officer, justice or judge shall give particular attention to the circumstances of\n(a) Aboriginal accused; and\n(b) accused who belong to a vulnerable population that is overrepresented in the criminal justice system and that is disadvantaged in obtaining release under this Part.",
+    "history": "2019, c. 25, s. 210",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 493.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-493.2.html"
+  },
+  {
+    "id": "C-46-s494",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "494",
+    "marginal_note": "Arrest without warrant by any person",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "494\n(1) Any one may arrest without warrant\n(a) a person whom he finds committing an indictable offence; or\n(b) a person who, on reasonable grounds, he believes\n(i) has committed a criminal offence, and\n(ii) is escaping from and freshly pursued by persons who have lawful authority to arrest that person.\n(2) [Arrest by owner, etc., of property] The owner or a person in lawful possession of property, or a person authorized by the owner or by a person in lawful possession of property, may arrest a person without a warrant if they find them committing a criminal offence on or in relation to that property and\n(a) they make the arrest at that time; or\n(b) they make the arrest within a reasonable time after the offence is committed and they believe on reasonable grounds that it is not feasible in the circumstances for a peace officer to make the arrest.\n(3) [Delivery to peace officer] Any one other than a peace officer who arrests a person without warrant shall forthwith deliver the person to a peace officer.\n(4) [For greater certainty] For greater certainty, a person who is authorized to make an arrest under this section is a person who is authorized by law to do so for the purposes of section 25.",
+    "history": "R.S., 1985, c. C-46, s. 494; 2012, c. 9, s. 3",
+    "last_amended": "2013-03-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 494",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-494.html"
+  },
+  {
+    "id": "C-46-s495",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "495",
+    "marginal_note": "Arrest without warrant by peace officer",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "495\n(1) A peace officer may arrest without warrant\n(a) a person who has committed an indictable offence or who, on reasonable grounds, he believes has committed or is about to commit an indictable offence;\n(b) a person whom he finds committing a criminal offence; or\n(c) a person in respect of whom he has reasonable grounds to believe that a warrant of arrest or committal, in any form set out in Part XXVIII in relation thereto, is in force within the territorial jurisdiction in which the person is found.\n(2) [Limitation] A peace officer shall not arrest a person without warrant for\n(a) an indictable offence mentioned in section 553,\n(b) an offence for which the person may be prosecuted by indictment or for which he is punishable on summary conviction, or\n(c) an offence punishable on summary conviction,\nin any case where\n(d) he believes on reasonable grounds that the public interest, having regard to all the circumstances including the need to\n(i) establish the identity of the person,\n(ii) secure or preserve evidence of or relating to the offence, or\n(iii) prevent the continuation or repetition of the offence or the commission of another offence,\nmay be satisfied without so arresting the person, and\n(e) he has no reasonable grounds to believe that, if he does not so arrest the person, the person will fail to attend court in order to be dealt with according to law.\n(3) [Consequences of arrest without warrant] Notwithstanding subsection (2), a peace officer acting under subsection (1) is deemed to be acting lawfully and in the execution of his duty for the purposes of\n(a) any proceedings under this or any other Act of Parliament; and\n(b) any other proceedings, unless in any such proceedings it is alleged and established by the person making the allegation that the peace officer did not comply with the requirements of subsection (2).",
+    "history": "R.S., 1985, c. C-46, s. 495; R.S., 1985, c. 27 (1st Supp.), s. 75",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 495",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-495.html"
+  },
+  {
+    "id": "C-46-s495.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "495.1",
+    "marginal_note": "Arrest without warrant – application of section 524",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "495.1 Despite any other provision in this Act, if a peace officer has reasonable grounds to believe that an accused has contravened or is about to contravene a summons, appearance notice, undertaking or release order that was issued or given to the accused or entered into by the accused, or has committed an indictable offence while being subject to a summons, appearance notice, undertaking or release order, the peace officer may arrest the accused without a warrant for the purpose of taking them before a judge or justice to be dealt with under section 524.",
+    "history": "2019, c. 25, s. 211",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 495.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-495.1.html"
+  },
+  {
+    "id": "C-46-s496",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "496",
+    "marginal_note": "Appearance notice for judicial referral hearing",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "496 If a peace officer has reasonable grounds to believe that a person has failed to comply with a summons, appearance notice, undertaking or release order or to attend court as required and that the failure did not cause a victim physical or emotional harm, property damage or economic loss, the peace officer may, without laying a charge, issue an appearance notice to the person to appear at a judicial referral hearing under section 523.1.",
+    "history": "R.S., 1985, c. C-46, s. 496; 2019, c. 25, s. 212",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 496",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-496.html"
+  },
+  {
+    "id": "C-46-s497",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "497",
+    "marginal_note": "Issue of appearance notice by peace officer",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "497 If, by virtue of subsection 495(2), a peace officer does not arrest a person, they may issue an appearance notice to the person if the offence is\n(a) an indictable offence mentioned in section 553;\n(b) an offence for which the person may be prosecuted by indictment or for which they are punishable on summary conviction; or\n(c) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 497; 1999, c. 25, s. 3(Preamble); 2019, c. 25, s. 212",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 497",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-497.html"
+  },
+  {
+    "id": "C-46-s498",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "498",
+    "marginal_note": "Release from custody — arrest without warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "498\n(1) Subject to subsection (1.1), if a person has been arrested without warrant for an offence, other than one listed in section 469, and has not been taken before a justice or released from custody under any other provision of this Part, a peace officer shall, as soon as practicable, release the person, if\n(a) the peace officer intends to compel the person’s appearance by way of summons;\n(b) the peace officer issues an appearance notice to the person; or\n(c) the person gives an undertaking to the peace officer.\n(1.01) [Person delivered or detained] Subsection (1) also applies in respect of a person who has been arrested without warrant and delivered to a peace officer under subsection 494(3) or placed in the custody of a peace officer under subsection 163.5(3) of the Customs Act and who is detained in custody for an offence other than one listed in section 469 and who has not been taken before a justice or released from custody under any other provision of this Part.\n(1.1) [Exception] The peace officer shall not release the person if the peace officer believes, on reasonable grounds,\n(a) that it is necessary in the public interest that the person be detained in custody or that the matter of their release from custody be dealt with under another provision of this Part, having regard to all the circumstances including the need to\n(i) establish the identity of the person,\n(ii) secure or preserve evidence of or relating to the offence,\n(iii) prevent the continuation or repetition of the offence or the commission of another offence, or\n(iv) ensure the safety and security of any victim of or witness to the offence; or\n(b) that, if the person is released from custody, the person will fail to attend court in order to be dealt with according to law.\n(2) [When subsections (1) and (1.01) do not apply] Subsections (1) and (1.01) do not apply in respect of a person who has been arrested without warrant by a peace officer for an offence described in subsection 503(3).\n(3) [Consequences of non-release] A peace officer who has arrested a person without a warrant, or who has been given the custody of a person arrested without a warrant, for an offence described in subsection (1), and who does not release the person from custody as soon as practicable in the manner described in that subsection shall be deemed to be acting lawfully and in the execution of the officer’s duty for the purposes of\n(a) any proceedings under this or any other Act of Parliament; or\n(b) any other proceedings, unless in any such proceedings it is alleged and established by the person making the allegation that the peace officer did not comply with the requirements of subsection (1).",
+    "history": "R.S., 1985, c. C-46, s. 498; R.S., 1985, c. 27 (1st Supp.), s. 186; 1997, c. 18, s. 52; 1998, c. 7, s. 2; 1999, c. 25, ss. 4, 30(Preamble); 2019, c. 25, s. 213",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 498",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-498.html"
+  },
+  {
+    "id": "C-46-s499",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "499",
+    "marginal_note": "Release from custody — arrest with warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "499 If a person who has been arrested with a warrant by a peace officer is taken into custody for an offence other than one listed in section 469 and the warrant has been endorsed by a justice under subsection 507(6), a peace officer may release the person, if\n(a) the peace officer issues an appearance notice to the person; or\n(b) the person gives an undertaking to the peace officer.",
+    "history": "R.S., 1985, c. C-46, s. 499; R.S., 1985, c. 27 (1st Supp.), s. 186; 1994, c. 44, s. 40; 1997, c. 18, s. 53; 1999, c. 25, s. 5(Preamble); 2019, c. 25, s. 214",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 499",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-499.html"
+  },
+  {
+    "id": "C-46-s500",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "500",
+    "marginal_note": "Contents of appearance notice",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "500\n(1) An appearance notice shall\n(a) set out the name, date of birth and contact information of the accused;\n(b) set out the substance of the offence that the accused is alleged to have committed;\n(c) require the accused to attend court at a time and place to be stated in the notice and to attend afterwards as required by the court; and\n(d) indicate if the accused is required to appear at a judicial referral hearing under section 523.1 for a failure under section 496.\n(2) [Summary of consequences — failure to appear] An appearance notice shall set out a summary of subsections 145(3) and (6), section 512.2 and subsection 524(4) and the possible consequences of a failure to appear at a judicial referral hearing under section 523.1.\n(3) [Attendance for purposes of Identification of Criminals Act] An appearance notice may require the accused to appear at the time and place stated in it for the purposes of the Identification of Criminals Act, if the accused is alleged to have committed an offence referred to in paragraph 2(1)(c) of that Act.\n(4) [Signature of accused] An accused shall be requested to sign in duplicate their appearance notice and, whether or not they comply with that request, one of the duplicates shall be given to the accused. If the accused fails or refuses to sign, the lack of their signature does not invalidate the appearance notice.",
+    "history": "R.S., 1985, c. C-46, s. 500; 1999, c. 5, s. 20, c. 25, s. 6(Preamble); 2019, c. 25, s. 215; 2022, c. 17, s. 28",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 500",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-500.html"
+  },
+  {
+    "id": "C-46-s501",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "501",
+    "marginal_note": "Contents of undertaking",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "501\n(1) An undertaking under paragraph 498(1)(c), 499(b) or 503(1.1)(b) must set out\n(a) the name, date of birth and contact information of the accused;\n(b) the substance of the offence that the accused is alleged to have committed; and\n(c) a summary of subsections 145(4) and (6), sections 512 and 512.2 and subsection 524(4).\n(2) [Mandatory conditions] The undertaking must contain a condition that the accused attend court at the time and place stated in the undertaking and to attend afterwards as required by the court.\n(3) [Additional conditions] The undertaking may contain one or more of the following conditions, if the condition is reasonable in the circumstances of the offence and necessary, to ensure the accused’s attendance in court or the safety and security of any victim of or witness to the offence, or to prevent the continuation or repetition of the offence or the commission of another offence:\n(a) report at specified times to the peace officer or other specified person;\n(b) remain within a specified territorial jurisdiction;\n(c) notify the peace officer or other specified person of any change in their address, employment or occupation;\n(d) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the undertaking, except in accordance with any specified conditions;\n(e) abstain from going to any specified place or entering any geographic area related to any person referred to in paragraph (d), except in accordance with any specified conditions;\n(f) deposit all their passports with the peace officer or other specified person;\n(g) reside at a specified address, be at that address at specified hours and present themselves at the entrance of that residence to a peace officer or other specified person, at the officer’s or specified person’s request during those hours;\n(h) abstain from possessing a firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, and surrender those that are in their possession to the peace officer or other specified person and also any authorization, licence or registration certificate or other document enabling them to acquire or possess them;\n(i) promise to pay an amount specified in the undertaking, which shall not be more than $500, if they fail to comply with any condition of the undertaking;\n(j) deposit, with the peace officer specified in the undertaking, money or other valuable security whose value does not exceed $500 if, at the time of giving the undertaking, the accused is not ordinarily resident in the province or does not ordinarily reside within 200 kilometres of the place in which they are in custody; and\n(k) comply with any other specified condition for ensuring the safety and security of any victim of or witness to the offence.\n(4) [Attendance for purposes of Identification of Criminals Act] The undertaking may require the accused to appear at the time and place stated in it for the purposes of the Identification of Criminals Act, if the accused is alleged to have committed an offence referred to in paragraph 2(1)(c) of that Act.\n(5) [Money or other valuable security to be deposited with justice] If the accused has deposited an amount of money or other valuable security with a peace officer, the officer shall, without delay after the deposit, cause the money or valuable security to be delivered to a justice for deposit with the justice.\n(6) [Signature of accused] The accused shall be requested to sign in duplicate their undertaking and, whether or not they comply with that request, one of the duplicates shall be given to them. If they fail or refuse to sign, the lack of their signature does not invalidate the undertaking.",
+    "history": "R.S., 1985, c. C-46, s. 501; R.S., 1985, c. 27 (1st Supp.), s. 76; 1992, c. 47, s. 69; 1994, c. 44, ss. 41, 94; 1996, c. 7, s. 38; 2008, c. 18, s. 15; 2019, c. 25, s. 215; 2022, c. 17, s. 29; 2023, c. 32, s. 13.2",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 501",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-501.html"
+  },
+  {
+    "id": "C-46-s502",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "502",
+    "marginal_note": "Variation of undertaking on consent",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Arrest without Warrant and Release from Custody",
+    "text": "502\n(1) The undertaking in respect of which an accused has been released under section 498, 499 or 503 may, with the written consent of the accused and the prosecutor, be varied and the undertaking so varied is deemed to be an undertaking given under section 498, 499 or 503, as the case may be.\n(2) [Replacement by justice of undertaking with order] The accused or the prosecutor may, in the absence of consent between them, apply to a justice for a release order under subsection 515(1) or (2) to replace an undertaking given by the accused under paragraph 498(1)(c), 499(b) or 503(1.1)(b) with the order. If the prosecutor applies for the order, the prosecutor must provide three days notice to the accused.",
+    "history": "R.S., 1985, c. C-46, s. 502; 1992, c. 47, s. 70; 1996, c. 7, s. 38; 1997, c. 18, s. 54; 2019, c. 25, s. 215",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 502",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-502.html"
+  },
+  {
+    "id": "C-46-s502.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "502.1",
+    "marginal_note": "Appearance of the accused",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Appearance of Accused before Justice",
+    "text": "502.1\n(1) Except as otherwise provided in this Part, an accused who is required to appear in a proceeding under this Part shall appear in person but may appear by audioconference or videoconference, if arrangements are made with the court in advance and those arrangements are satisfactory to the justice.\n(2) [Witness in Canada] Despite section 714.1, a witness in Canada who is required to give evidence in a proceeding under this Part may do so by audioconference or videoconference, if it is satisfactory to the justice.\n(3) [Witness outside Canada] For greater certainty, sections 714.2 to 714.8 apply when a witness outside Canada gives evidence in a proceeding under this Part.\n(4) [Participants] A participant, as defined in subsection 715.25(1), who is to participate in a proceeding under this Part shall participate in person but may participate by audioconference or videoconference, if it is satisfactory to the justice.\n(5) [Justice] The justice who is to preside at a proceeding under this Part shall preside in person but may preside by audioconference or videoconference, if the justice considers it necessary in the circumstances.",
+    "history": "2019, c. 25, s. 216; 2022, c. 17, s. 30(E)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 502.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-502.1.html"
+  },
+  {
+    "id": "C-46-s503",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "503",
+    "marginal_note": "Taking before justice",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Appearance of Accused before Justice",
+    "text": "503\n(1) Subject to the other provisions of this section, a peace officer who arrests a person with or without warrant and who has not released the person under any other provision under this Part shall, in accordance with the following paragraphs, cause the person to be taken before a justice to be dealt with according to law:\n(a) if a justice is available within a period of 24 hours after the person has been arrested by the peace officer, the person shall be taken before a justice without unreasonable delay and in any event within that period; and\n(b) if a justice is not available within a period of 24 hours after the person has been arrested by the peace officer, the person shall be taken before a justice as soon as possible.\n(1.1) [Re-evaluation of detention] At any time before the expiry of the time referred to in paragraph (1)(a) or (b), a peace officer who is satisfied that the continued detention of the person in custody for an offence that is not listed in section 469 is no longer necessary shall release the person, if\n(a) the peace officer issues an appearance notice to the person; or\n(b) the person gives an undertaking to the peace officer.\n(2) [Person delivered or in custody] Subsections (1) and (1.1) also apply to a peace officer to whom a person is delivered under subsection 494(3) or into whose custody a person is placed under subsection 163.5(3) of the Customs Act, except that the 24-hour period referred to in paragraphs (1)(a) and (b) begins after the person is delivered to the officer.\n(2.1) [Repealed, 2019, c. 25, s. 217]\n(2.2) [Repealed, 2019, c. 25, s. 217]\n(2.3) [Repealed, 2019, c. 25, s. 217]\n(3) [Remand in custody for return to jurisdiction where offence alleged to have been committed] Where a person has been arrested without warrant for an indictable offence alleged to have been committed in Canada outside the territorial division where the arrest took place, the person shall, within the time prescribed in paragraph (1)(a) or (b), be taken before a justice within whose jurisdiction the person was arrested unless, where the offence was alleged to have been committed within the province in which the person was arrested, the person was taken before a justice within whose jurisdiction the offence was alleged to have been committed, and the justice within whose jurisdiction the person was arrested\n(a) if the justice is not satisfied that there are reasonable grounds to believe that the person arrested is the person alleged to have committed the offence, shall release that person; or\n(b) if the justice is satisfied that there are reasonable grounds to believe that the person arrested is the person alleged to have committed the offence, may\n(i) remand the person to the custody of a peace officer to await execution of a warrant for his or her arrest in accordance with section 528, but if no warrant is so executed within a period of six days after the time he or she is remanded to such custody, the person in whose custody he or she then is shall release him or her, or\n(ii) where the offence was alleged to have been committed within the province in which the person was arrested, order the person to be taken before a justice having jurisdiction with respect to the offence.\n(3.1) [Interim release] Notwithstanding paragraph (3)(b), a justice may, with the consent of the prosecutor, order that the person referred to in subsection (3), pending the execution of a warrant for the arrest of that person, be released\n(a) without conditions; or\n(b) on the terms of a release order containing any conditions referred to in paragraphs 515(2)(a) to (e) that the justice considers desirable and to which the prosecutor consents.\n(4) [Release of person about to commit indictable offence] A peace officer having the custody of a person who has been arrested without warrant as a person about to commit an indictable offence shall release that person as soon as practicable after the officer is satisfied that the continued detention of that person is no longer necessary in order to prevent that person from committing an indictable offence.\n(5) [Consequences of non-release] Despite subsection (4), a peace officer having the custody of a person referred to in that subsection who does not release the person before the expiry of the time prescribed in paragraph (1)(a) or (b) for taking the person before the justice shall be deemed to be acting lawfully and in the execution of the peace officer’s duty for the purposes of\n(a) any proceedings under this or any other Act of Parliament; or\n(b) any other proceedings, unless in those proceedings it is alleged and established by the person making the allegation that the peace officer did not comply with the requirements of subsection (4).",
+    "history": "R.S., 1985, c. C-46, s. 503; R.S., 1985, c. 27 (1st Supp.), s. 77; 1994, c. 44, s. 42; 1997, c. 18, s. 55; 1998, c. 7, s. 3; 1999, c. 25, s. 7(Preamble); 2019, c. 25, s. 217",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 503",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-503.html"
+  },
+  {
+    "id": "C-46-s504",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "504",
+    "marginal_note": "In what cases justice may receive information",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "504 Any one who, on reasonable grounds, believes that a person has committed an indictable offence may lay an information in writing and under oath before a justice, and the justice shall receive the information, where it is alleged\n(a) that the person has committed, anywhere, an indictable offence that may be tried in the province in which the justice resides, and that the person\n(i) is or is believed to be, or\n(ii) resides or is believed to reside,\nwithin the territorial jurisdiction of the justice;\n(b) that the person, wherever he may be, has committed an indictable offence within the territorial jurisdiction of the justice;\n(c) that the person has, anywhere, unlawfully received property that was unlawfully obtained within the territorial jurisdiction of the justice; or\n(d) that the person has in his possession stolen property within the territorial jurisdiction of the justice.",
+    "history": "R.S., c. C-34, s. 455; R.S., c. 2(2nd Supp.), s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 504",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-504.html"
+  },
+  {
+    "id": "C-46-s505",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "505",
+    "marginal_note": "Time within which information to be laid in certain cases",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "505 If an appearance notice has been issued to an accused under section 497, or if an accused has been released from custody under section 498 or 503, an information relating to the offence alleged to have been committed by the accused or relating to an included or other offence alleged to have been committed by them shall be laid before a justice as soon as practicable after the issuance or release, and in any event before the time stated in the appearance notice or undertaking for their attendance in court.",
+    "history": "R.S., 1985, c. C-46, s. 505; 2019, c. 25, s. 218",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 505",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-505.html"
+  },
+  {
+    "id": "C-46-s506",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "506",
+    "marginal_note": "Form",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "506 An information laid under section 504 or 505 may be in Form 2.",
+    "history": "R.S., c. 2(2nd Supp.), s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 506",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-506.html"
+  },
+  {
+    "id": "C-46-s507",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "507",
+    "marginal_note": "Justice to hear informant and witnesses — public prosecutions",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "507\n(1) Subject to subsection 523(1.1), a justice who receives an information laid under section 504 by a peace officer, a public officer, the Attorney General or the Attorney General’s agent, other than an information laid before the justice under section 505, shall, except if an accused has already been arrested with or without a warrant,\n(a) hear and consider, ex parte,\n(i) the allegations of the informant, and\n(ii) the evidence of witnesses, where he considers it desirable or necessary to do so; and\n(b) where he considers that a case for so doing is made out, issue, in accordance with this section, either a summons or a warrant for the arrest of the accused to compel the accused to attend before him or some other justice for the same territorial division to answer to a charge of an offence.\n(2) [Process compulsory] No justice shall refuse to issue a summons or warrant by reason only that the alleged offence is one for which a person may be arrested without warrant.\n(3) [Procedure when witnesses attend] A justice who hears the evidence of a witness pursuant to subsection (1) shall\n(a) take the evidence on oath; and\n(b) cause the evidence to be taken in accordance with section 540 in so far as that section is capable of being applied.\n(4) [Summons to be issued except in certain cases] Where a justice considers that a case is made out for compelling an accused to attend before him to answer to a charge of an offence, he shall issue a summons to the accused unless the allegations of the informant or the evidence of any witness or witnesses taken in accordance with subsection (3) discloses reasonable grounds to believe that it is necessary in the public interest to issue a warrant for the arrest of the accused.\n(5) [No process in blank] A justice shall not sign a summons or warrant in blank.\n(6) [Endorsement of warrant by justice] A justice who issues a warrant under this section or section 508, 512, 512.1 or 512.2 may, unless the offence is one listed in section 469, authorize the release of the accused under section 499 by making an endorsement on the warrant in Form 29.\n(7) [Undertaking or appearance notice deemed confirmed] If, under subsection (6), a justice authorizes the release of an accused under section 499, an appearance notice or undertaking referred to in that section shall be deemed, for the purposes of subsection 145(3) or (4), as the case may be, to have been confirmed by a justice under section 508.\n(8) [Issue of summons or warrant] Where, on an appeal from or review of any decision or matter of jurisdiction, a new trial or hearing or a continuance or renewal of a trial or hearing is ordered, a justice may issue either a summons or a warrant for the arrest of the accused in order to compel the accused to attend at the new or continued or renewed trial or hearing.",
+    "history": "R.S., 1985, c. C-46, s. 507; R.S., 1985, c. 27 (1st Supp.), s. 78; 1994, c. 44, s. 43; 2002, c. 13, s. 21; 2019, c. 25, s. 219",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 507",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-507.html"
+  },
+  {
+    "id": "C-46-s507.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "507.1",
+    "marginal_note": "Referral when private prosecution",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "507.1\n(1) A justice who receives an information laid under section 504, other than an information referred to in subsection 507(1), shall refer it to a provincial court judge or, in Quebec, a judge of the Court of Quebec, or to a designated justice, to consider whether to compel the appearance of the accused on the information.\n(2) [Summons or warrant] A judge or designated justice to whom an information is referred under subsection (1) and who considers that a case for doing so is made out shall issue either a summons or warrant for the arrest of the accused to compel him or her to attend before a justice to answer to a charge of the offence charged in the information.\n(3) [Conditions for issuance] The judge or designated justice may issue a summons or warrant only if he or she\n(a) has heard and considered the allegations of the informant and the evidence of witnesses;\n(b) is satisfied that the Attorney General has received a copy of the information;\n(c) is satisfied that the Attorney General has received reasonable notice of the hearing under paragraph (a); and\n(d) has given the Attorney General an opportunity to attend the hearing under paragraph (a) and to cross-examine and call witnesses and to present any relevant evidence at the hearing.\n(4) [Appearance of Attorney General] The Attorney General may appear at the hearing held under paragraph (3)(a) without being deemed to intervene in the proceeding.\n(5) [Information deemed not to have been laid] If the judge or designated justice does not issue a summons or warrant under subsection (2), he or she shall endorse the information with a statement to that effect. Unless the informant, not later than six months after the endorsement, commences proceedings to compel the judge or designated justice to issue a summons or warrant, the information is deemed never to have been laid.\n(6) [Information deemed not to have been laid — proceedings commenced] If proceedings are commenced under subsection (5) and a summons or warrant is not issued as a result of those proceedings, the information is deemed never to have been laid.\n(7) [New evidence required for new hearing] If a hearing in respect of an offence has been held under paragraph (3)(a) and the judge or designated justice has not issued a summons or a warrant, no other hearings may be held under that paragraph with respect to the offence or an included offence unless there is new evidence in support of the allegation in respect of which the hearing is sought to be held.\n(8) [Subsections 507(2) to (8) to apply] Subsections 507(2) to (8) apply to proceedings under this section.\n(9) [Non-application — informations laid under sections 810 and 810.1] Subsections (1) to (8) do not apply in respect of an information laid under section 810 or 810.1.\n(10) [Definition of designated justice] In this section, designated justice means a justice designated for the purpose by the chief judge of the provincial court having jurisdiction in the matter or, in Quebec, a justice designated by the chief judge of the Court of Quebec.\n(11) [Meaning of Attorney General] In this section, Attorney General includes the Attorney General of Canada and his or her lawful deputy in respect of proceedings that could have been commenced at the instance of the Government of Canada and conducted by or on behalf of that Government.",
+    "history": "2002, c. 13, s. 22; 2008, c. 18, s. 16",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 507.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-507.1.html"
+  },
+  {
+    "id": "C-46-s508",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "508",
+    "marginal_note": "Justice to hear informant and witnesses",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "508\n(1) A justice who receives an information laid before him under section 505 shall\n(a) hear and consider, ex parte,\n(i) the allegations of the informant, and\n(ii) the evidence of witnesses, where he considers it desirable or necessary to do so;\n(b) if the justice considers that a case for so doing is made out, whether the information relates to the offence alleged in the appearance notice or undertaking or to an included or other offence,\n(i) confirm the appearance notice or undertaking and endorse the information accordingly, or\n(ii) cancel the appearance notice or undertaking and issue, in accordance with section 507, either a summons or a warrant for the arrest of the accused to compel the accused to attend before the justice or some other justice for the same territorial division to answer to a charge of an offence and endorse on the summons or warrant that the appearance notice or undertaking has been cancelled; and\n(c) if the justice considers that a case is not made out for the purposes of paragraph (b), cancel the appearance notice or undertaking and cause the accused to be immediately notified of the cancellation.\n(2) [Procedure when witnesses attend] A justice who hears the evidence of a witness pursuant to subsection (1) shall\n(a) take the evidence on oath; and\n(b) cause the evidence to be taken in accordance with section 540 in so far as that section is capable of being applied.",
+    "history": "R.S., 1985, c. C-46, s. 508; R.S., 1985, c. 27 (1st Supp.), s. 79; 2019, c. 25, s. 220",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 508",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-508.html"
+  },
+  {
+    "id": "C-46-s508.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "508.1",
+    "marginal_note": "Information laid otherwise than in person",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "508.1\n(1) For the purposes of sections 504 to 508, a peace officer may lay an information by any means of telecommunication that produces a writing.\n(2) [Alternative to oath] A peace officer who uses a means of telecommunication referred to in subsection (1) shall, instead of swearing an oath, make a statement in writing stating that all matters contained in the information are true to the officer’s knowledge and belief, and such a statement is deemed to be a statement made under oath.",
+    "history": "1997, c. 18, s. 56",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 508.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-508.1.html"
+  },
+  {
+    "id": "C-46-s509",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "509",
+    "marginal_note": "Summons",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "509\n(1) A summons issued under this Part shall\n(a) be directed to the accused;\n(b) set out briefly the offence in respect of which the accused is charged; and\n(c) require the accused to attend court at a time and place to be stated therein and to attend thereafter as required by the court in order to be dealt with according to law.\n(2) [Service on individual] A summons shall be served by a peace officer who shall deliver it personally to the person to whom it is directed or, if that person cannot conveniently be found, shall leave it for him at his latest or usual place of abode with an inmate thereof who appears to be at least sixteen years of age.\n(3) [Repealed, 2008, c. 18, s. 17]\n(4) [Summary of certain provisions] The summons must set out a summary of subsection 145(3), section 512.1 and subsection 524(4).\n(5) [Attendance for purposes of Identification of Criminals Act] A summons may require the accused to appear at a time and place stated in it for the purposes of the Identification of Criminals Act, if the accused is alleged to have committed an offence referred to in paragraph 2(1)(c) of that Act.",
+    "history": "R.S., 1985, c. C-46, s. 509; R.S., 1985, c. 27 (1st Supp.), s. 80; 1992, c. 47, s. 71; 1996, c. 7, s. 38; 2008, c. 18, s. 17; 2019, c. 25, s. 221; 2022, c. 17, s. 31",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 509",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-509.html"
+  },
+  {
+    "id": "C-46-s510",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "510",
+    "marginal_note": "",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "510 [Repealed, 2019, c. 25, s. 222]",
+    "history": "",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 510",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-510.html"
+  },
+  {
+    "id": "C-46-s511",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "511",
+    "marginal_note": "Contents of warrant to arrest",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "511\n(1) A warrant issued under this Part shall\n(a) name or describe the accused;\n(b) set out briefly the offence in respect of which the accused is charged; and\n(c) order that the accused be forthwith arrested and brought before the judge or justice who issued the warrant or before some other judge or justice having jurisdiction in the same territorial division, to be dealt with according to law.\n(2) [No return day] A warrant issued under this Part remains in force until it is executed and need not be made returnable at any particular time.\n(3) [Discretion to postpone execution] Notwithstanding paragraph (1)(c), a judge or justice who issues a warrant may specify in the warrant the period before which the warrant shall not be executed, to allow the accused to appear voluntarily before a judge or justice having jurisdiction in the territorial division in which the warrant was issued.\n(4) [Deemed execution of warrant] Where the accused appears voluntarily for the offence in respect of which the accused is charged, the warrant is deemed to be executed.",
+    "history": "R.S., 1985, c. C-46, s. 511; R.S., 1985, c. 27 (1st Supp.), s. 81; 1997, c. 18, s. 57",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 511",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-511.html"
+  },
+  {
+    "id": "C-46-s512",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "512",
+    "marginal_note": "Certain actions not to preclude issue of warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "512\n(1) A justice may, where the justice has reasonable and probable grounds to believe that it is necessary in the public interest to issue a summons or a warrant for the arrest of the accused, issue a summons or warrant, notwithstanding that\n(a) an appearance notice or undertaking has been confirmed or cancelled under subsection 508(1);\n(b) a summons has previously been issued under subsection 507(4); or\n(c) the accused has been released without conditions or with the intention of compelling their appearance by way of summons.\n(2) [Warrant in default of appearance] Where\n(a) service of a summons is proved and the accused fails to attend court in accordance with the summons,\n(b) an appearance notice or undertaking has been confirmed under subsection 508(1) and the accused fails to attend court in accordance with it in order to be dealt with according to law, or\n(c) it appears that a summons cannot be served because the accused is evading service,\na justice may issue a warrant for the arrest of the accused.",
+    "history": "R.S., 1985, c. C-46, s. 512; R.S., 1985, c. 27 (1st Supp.), s. 82; 1997, c. 18, s. 58; 2019, c. 25, s. 223",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 512",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-512.html"
+  },
+  {
+    "id": "C-46-s512.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "512.1",
+    "marginal_note": "Arrest warrant — failure to appear under summons",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "512.1 If an accused who is required by a summons to appear at the time and place stated in it for the purposes of the Identification of Criminals Act does not appear at that time and place and, in the case of an offence designated as a contravention under the Contraventions Act, the Attorney General, within the meaning of that Act, has not made an election under section 50 of that Act, a justice may issue a warrant for the arrest of the accused for the offence with which the accused is charged.",
+    "history": "2019, c. 25, s. 224",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 512.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-512.1.html"
+  },
+  {
+    "id": "C-46-s512.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "512.2",
+    "marginal_note": "Arrest warrant — failure to appear under appearance notice or undertaking",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "512.2 If an accused who is required by an appearance notice or undertaking to appear at the time and place stated in it for the purposes of the Identification of Criminals Act does not appear at that time and place, a justice may, if the appearance notice or undertaking has been confirmed by a justice under section 508, issue a warrant for the arrest of the accused for the offence with which the accused is charged.",
+    "history": "2019, c. 25, s. 224",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 512.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-512.2.html"
+  },
+  {
+    "id": "C-46-s512.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "512.3",
+    "marginal_note": "Warrant to appear under section 524",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "512.3 If a justice is satisfied that there are reasonable grounds to believe that an accused has contravened or is about to contravene any summons, appearance notice, undertaking or release order that was issued or given to the accused or entered into by the accused or has committed an indictable offence while being subject to any summons, appearance notice, undertaking or release order, the justice may issue a warrant for the purpose of taking them before a justice under section 524.",
+    "history": "2019, c. 25, s. 224",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 512.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-512.3.html"
+  },
+  {
+    "id": "C-46-s513",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "513",
+    "marginal_note": "Formalities of warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "513 A warrant in accordance with this Part shall be directed to the peace officers within the territorial jurisdiction of the justice, judge or court by whom or by which it is issued.",
+    "history": "R.S., c. 2(2nd Supp.), s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 513",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-513.html"
+  },
+  {
+    "id": "C-46-s514",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "514",
+    "marginal_note": "Execution of warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Information, Summons and Warrant",
+    "text": "514\n(1) A warrant in accordance with this Part may be executed by arresting the accused\n(a) wherever he is found within the territorial jurisdiction of the justice, judge or court by whom or by which the warrant was issued; or\n(b) wherever he is found in Canada, in the case of fresh pursuit.\n(2) [By whom warrant may be executed] A warrant in accordance with this Part may be executed by a person who is one of the peace officers to whom it is directed, whether or not the place in which the warrant is to be executed is within the territory for which the person is a peace officer.",
+    "history": "R.S., c. 2(2nd Supp.), s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 514",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-514.html"
+  },
+  {
+    "id": "C-46-s515",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "515",
+    "marginal_note": "Release order without conditions",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "515\n(1) Subject to this section, when an accused who is charged with an offence other than an offence listed in section 469 is taken before a justice, the justice shall, unless a plea of guilty by the accused is accepted, make a release order in respect of that offence, without conditions, unless the prosecutor, having been given a reasonable opportunity to do so, shows cause, in respect of that offence, why the detention of the accused in custody is justified or why an order under any other provision of this section should be made.\n(2) [Release order with conditions] If the justice does not make an order under subsection (1), the justice shall, unless the prosecutor shows cause why the detention of the accused is justified, make a release order that sets out the conditions directed by the justice under subsection (4) and, as the case may be,\n(a) an indication that the release order does not include any financial obligations;\n(b) the accused’s promise to pay a specified amount if they fail to comply with a condition of the order;\n(c) the obligation to have one or more sureties, with or without the accused’s promise to pay a specified amount if they fail to comply with a condition of the order;\n(d) the obligation to deposit money or other valuable security in a specified amount or value, with or without the accused’s promise to pay a specified amount if they fail to comply with a condition of the order; or\n(e) if the accused is not ordinarily resident in the province in which they are in custody or does not ordinarily reside within 200 kilometres of the place in which they are in custody, the obligation to deposit money or other valuable security in a specified amount or value, with or without the accused’s promise to pay a specified amount by the justice if they fail to comply with a condition of the order and with or without sureties.\n(2.01) [Imposition of least onerous form of release] The justice shall not make an order containing the conditions referred to in one of the paragraphs (2)(b) to (e) unless the prosecution shows cause why an order containing the conditions referred to in the preceding paragraphs for any less onerous form of release would be inadequate.\n(2.02) [Promise to pay favoured over deposit] The justice shall favour a promise to pay an amount over the deposit of an amount of money if the accused or the surety, if applicable, has reasonably recoverable assets.\n(2.03) [Restraint in use of surety] For greater certainty, before making an order requiring that the accused have a surety, the justice shall be satisfied that this requirement is the least onerous form of release possible for the accused in the circumstances.\n(2.1) [Power of justice — sureties] If, under subsection (2) or any other provision of this Act, a judge, justice or court makes a release order with a requirement for sureties, the judge, justice or court may name particular persons as sureties.\n(2.2) [Appearance of the accused] If, by this Act, the appearance of an accused is required for the purposes of judicial interim release, the accused shall appear in person but the justice may allow the accused to appear by videoconference or, subject to subsection (2.3), by audioconference, if the technological means is satisfactory to the justice.\n(2.3) [When consent required for audioconference] If the accused cannot appear by closed-circuit television or videoconference and the evidence of a witness is to be taken at the appearance, the consent of the prosecutor and the accused is required for the appearance of the accused by audioconference.\n(3) [Factors to consider] In making an order under this section, the justice shall consider any relevant factors, including,\n(a) whether the accused is charged with an offence in the commission of which violence was used, threatened or attempted against their intimate partner; or\n(b) whether the accused has been previously convicted of a criminal offence, including any offence in the commission of which violence was used, threatened or attempted against any person.\n(4) [Conditions authorized] When making an order under subsection (2), the justice may direct the accused to comply with one or more of the following conditions specified in the order:\n(a) report at specified times to a peace officer, or other person, designated in the order;\n(b) remain within a specified territorial jurisdiction;\n(c) notify a peace officer or other person designated in the order of any change in their address, employment or occupation;\n(d) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, except in accordance with any specified conditions that the justice considers necessary;\n(e) abstain from going to any place or entering any geographic area specified in the order, except in accordance with any specified conditions that the justice considers necessary;\n(f) deposit all their passports as specified in the order;\n(g) comply with any other specified condition that the justice considers necessary to ensure the safety and security of any victim of or witness to the offence; and\n(h) comply with any other reasonable conditions specified in the order that the justice considers desirable.\n(4.1) [Condition prohibiting possession of firearms, etc.] When making an order under subsection (2), in the case of an accused who is charged with\n(a) an offence in the commission of which violence against a person was used, threatened or attempted,\n(a.1) a terrorism offence,\n(b) an offence under section 264 (criminal harassment),\n(b.1) an offence under section 423.1 (intimidation of a justice system participant),\n(b.11) an offence under subsection 423.2(1) (intimidation — health services),\n(b.2) an offence relating to the contravention of any of sections 9 to 14 of the Cannabis Act,\n(c) an offence relating to the contravention of any of sections 5 to 7 of the Controlled Drugs and Substances Act,\n(d) an offence that involves, or the subject-matter of which is, a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, ammunition, prohibited ammunition or an explosive substance, or\n(e) an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference and Security of Information Act, or an offence under subsection 21(1) or 22(1) or section 23 of that Act that is committed in relation to an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of that Act,\nthe justice shall add to the order a condition prohibiting the accused from possessing a firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all those things, until the accused is dealt with according to law unless the justice considers that such a condition is not required in the interests of the safety of the accused or the safety and security of a victim of the offence or of any other person.\n(4.11) [Surrender, etc.] Where the justice adds a condition described in subsection (4.1) to an order made under subsection (2), the justice shall specify in the order the manner and method by which\n(a) the things referred to in subsection (4.1) that are in the possession of the accused shall be surrendered, disposed of, detained, stored or dealt with; and\n(b) the authorizations, licences and registration certificates held by the person shall be surrendered.\n(4.12) [Reasons] Where the justice does not add a condition described in subsection (4.1) to an order made under subsection (2), the justice shall include in the record a statement of the reasons for not adding the condition.\n(4.2) [Additional conditions] Before making an order under subsection (2), in the case of an accused who is charged with an offence referred to in subsection (4.3), the justice shall consider whether it is desirable, in the interests of the safety and security of any person, particularly a victim of or witness to the offence or a justice system participant, to include as a condition of the order\n(a) that the accused abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, except in accordance with any specified conditions that the justice considers necessary;\n(a.1) that the accused abstain from going to any place or entering any geographic area specified in the order, except in accordance with any specified conditions that the justice considers necessary;\n(a.2) that the accused wear an electronic monitoring device, if the Attorney General makes the request; or\n(b) that the accused comply with any other condition specified in the order that the justice considers necessary to ensure the safety and security of those persons.\n(4.3) [Offences] The offences for the purposes of subsection (4.2) are\n(a) a terrorism offence;\n(b) an offence described in section 264 or 423.1 or subsection 423.2(1);\n(c) an offence in the commission of which violence against a person was used, threatened or attempted, including against the accused’s intimate partner; and\n(d) an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference and Security of Information Act, or an offence under subsection 21(1) or 22(1) or section 23 of that Act that is committed in relation to an offence under subsection 20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of that Act.\n(5) [Detention in custody] Where the prosecutor shows cause why the detention of the accused in custody is justified, the justice shall order that the accused be detained in custody until he is dealt with according to law and shall include in the record a statement of his reasons for making the order.\n(6) [Order of detention] Unless the accused, having been given a reasonable opportunity to do so, shows cause why the accused’s detention in custody is not justified, the justice shall order, despite any provision of this section, that the accused be detained in custody until the accused is dealt with according to law, if the accused is charged\n(a) with an indictable offence, other than an offence listed in section 469,\n(i) that is alleged to have been committed while at large after being released in respect of another indictable offence pursuant to the provisions of this Part or section 679 or 680,\n(ii) that is an offence under section 467.11, 467.111, 467.12 or 467.13, or a serious offence alleged to have been committed for the benefit of, at the direction of, or in association with, a criminal organization,\n(iii) that is an offence under any of sections 83.02 to 83.04 and 83.18 to 83.23 or otherwise is alleged to be a terrorism offence,\n(iv) that is an offence under subsection 16(1) or (2), 17(1), 19(1), 20(1), 20.1(1), 20.1(1), 20.3(1), 20.4(1) or 22(1) of the Foreign Interference and Security of Information Act,\n(v) that is an offence under subsection 21(1) or section 23 of the Foreign Interference and Security of Information Act committed in relation to an offence referred to in subparagraph (iv),\n(vi) that is an offence under section 95, 98, 98.1, 99, 100, 102 or 103,\n(vii) that is an offence under section 244 or 244.2, or an offence under section 239, 272 or 273, subsection 279(1) or section 279.1, 344 or 346 that is alleged to have been committed with a firearm, or\n(viii) that is alleged to involve, or whose subject-matter is alleged to be, a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, a firearm part, any ammunition or prohibited ammunition or an explosive substance, and that is alleged to have been committed while the accused was under a prohibition order within the meaning of subsection 84(1);\n(b) with an indictable offence, other than an offence listed in section 469 and is not ordinarily resident in Canada,\n(b.1) with an offence in the commission of which violence was allegedly used, threatened or attempted against their intimate partner, and the accused has been previously convicted or discharged under section 730 of an offence in the commission of which violence was used, threatened or attempted against any intimate partner of theirs;\n(b.2) with an offence in the commission of which violence was allegedly used, threatened or attempted against a person with the use of a weapon, and the accused has been previously convicted, within five years of the day on which they were charged for that offence, of another offence in the commission of which violence was also used, threatened or attempted against any person with the use of a weapon, if the maximum term of imprisonment for each of those offences is 10 years or more;\n(c) with an offence under any of subsections 145(2) to (5) that is alleged to have been committed while they were at large after being released in respect of another offence under the provisions of this Part or section 679, 680 or 816; or\n(d) with having committed an offence punishable by imprisonment for life under any of sections 5 to 7 of the Controlled Drugs and Substances Act or the offence of conspiring to commit such an offence.\n(6.1) [Reasons] If the justice orders that an accused to whom subsection (6) applies be released, the justice shall include in the record a statement of the justice’s reasons for making the order.\n(7) [Release order] If an accused to whom subsection (6) applies shows cause why their detention in custody is not justified, the justice shall make a release order under this section. If the accused was already at large on a release order, the new release order may include any additional conditions described in subsections (4) to (4.2) that the justice considers desirable.\n(8) [Repealed, 2019, c. 25, s. 225]\n(9) [Sufficiency of record] For the purposes of subsections (5) and (6), it is sufficient if a record is made of the reasons in accordance with the provisions of Part XVIII relating to the taking of evidence at preliminary inquiries.\n(9.1) [Written reasons] Despite subsection (9), if the justice orders that the accused be detained in custody primarily because of a previous conviction of the accused, the justice shall state that reason, in writing, in the record.\n(10) [Justification for detention in custody] For the purposes of this section, the detention of an accused in custody is justified only on one or more of the following grounds:\n(a) where the detention is necessary to ensure his or her attendance in court in order to be dealt with according to law;\n(b) where the detention is necessary for the protection or safety of the public, including any victim of or witness to the offence, or any person under the age of 18 years, having regard to all the circumstances including any substantial likelihood that the accused will, if released from custody, commit a criminal offence or interfere with the administration of justice; and\n(c) if the detention is necessary to maintain confidence in the administration of justice, having regard to all the circumstances, including\n(i) the apparent strength of the prosecution’s case,\n(ii) the gravity of the offence,\n(iii) the circumstances surrounding the commission of the offence, including whether a firearm was used, and\n(iv) the fact that the accused is liable, on conviction, for a potentially lengthy term of imprisonment or, in the case of an offence that involves, or whose subject-matter is, a firearm, a minimum punishment of imprisonment for a term of three years or more.\n(11) [Detention in custody for offence listed in section 469] Where an accused who is charged with an offence mentioned in section 469 is taken before a justice, the justice shall order that the accused be detained in custody until he is dealt with according to law and shall issue a warrant in Form 8 for the committal of the accused.\n(12) [Order re no communication] A justice who orders that an accused be detained in custody under this section may include in the order a direction that the accused abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, except in accordance with such conditions specified in the order as the justice considers necessary.\n(13) [Victim’s and community’s safety and security] A justice who makes an order under this section shall include in the record of the proceedings a statement that the justice considered the safety and security of every victim of the offence and the safety and security of the community when making the order.\n(13.1) [Aboriginal accused or vulnerable populations] A justice who makes an order under this section shall include in the record of proceedings a statement that sets out both how they determined whether the accused is an accused referred to in section 493.2 and their determination. If the justice determines that the accused is an accused referred to in section 493.2, they shall also include a statement indicating how they considered their particular circumstances, as required under that section.\n(14) [Copy to victim] If an order is made under this section, the justice shall, on request by a victim of the offence, cause a copy of the order to be given to the victim.\n(14.1) [Inquiry for copies] Upon making an order under subsection (2), the justice must ask the prosecutor whether victims of the offence have been informed of their right to request a copy of the order.",
+    "history": "R.S., 1985, c. C-46, s. 515; R.S., 1985, c. 27 (1st Supp.), ss. 83, 186; 1991, c. 40, s. 31; 1993, c. 45, s. 8; 1994, c. 44, s. 44; 1995, c. 39, s. 153; 1996, c. 19, ss. 71, 93.3; 1997, c. 18, s. 59, c. 23, s. 16; 1999, c. 5, s. 21, c. 25, s. 8(Preamble); 2001, c. 32, s. 37, c. 41, ss. 19, 133; 2008, c. 6, s. 37; 2009, c. 22, s. 17, c. 29, s. 2; 2010, c. 20, s. 1; 2012, c. 1, s. 32; 2014, c. 17, s. 14; 2015, c. 13, s. 20; 2018, c. 16, s. 218; 2019, c. 25, s. 225; 2021, c. 27, s. 4; 2022, c. 17, s. 32(E); 2023, c. 7, s. 1; 2023, c. 30, s. 1; 2023, c. 32, s. 13.3; 2024, c. 16, s. 71; 2024, c. 16, s. 72(E); 2024, c. 16, s. 73(F); 2024, c. 22, s. 1",
+    "last_amended": "2025-04-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 515",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-515.html"
+  },
+  {
+    "id": "C-46-s515.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "515.01",
+    "marginal_note": "Attendance — Identification of Criminals Act",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "515.01 When a release order is made under section 515, the judge or justice may also make an order, in Form 11.1, requiring the accused to appear at the time and place stated in it for the purposes of the Identification of Criminals Act if the accused is charged with an offence referred to in paragraph 2(1)(c) of that Act.",
+    "history": "2022, c. 17, s. 33",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 515.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-515.01.html"
+  },
+  {
+    "id": "C-46-s515.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "515.1",
+    "marginal_note": "Declaration of surety",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "515.1\n(1) Before a judge, justice or court names a particular person as a surety, the person shall provide the judge, justice or court with a signed declaration under oath, solemn declaration or solemn affirmation in Form 12 that sets out\n(a) their name, date of birth and contact information;\n(b) information demonstrating that they are suitable to act as a surety for the accused, including financial information;\n(c) their relationship to the accused;\n(d) the name and date of birth of any other accused for whom they act as a surety;\n(e) their acknowledgment of the charge, and of any other outstanding charges against the accused and the contents of the accused’s criminal record, if any;\n(f) their acknowledgment of the amount that they are willing to promise to pay or deposit to the court and that may be forfeited if the accused fails to comply with any condition of the release order;\n(g) their acknowledgment that they understand the role and responsibilities of a surety and that they assume these voluntarily; and\n(h) a description of the contents of their criminal record and any outstanding charges against them, if any.\n(2) [Exception] Despite subsection (1), a judge, justice or court may name a person as a surety without a declaration if\n(a) the prosecutor consents to it; or\n(b) the judge, justice or court is satisfied that\n(i) the person cannot reasonably provide a declaration in the circumstances,\n(ii) the judge, justice or court has received sufficient information of the kind that would be set out in a declaration to evaluate whether the person is suitable to act as a surety for the accused, and\n(iii) the person has acknowledged that they have received sufficient information with respect to the matters referred to in paragraphs (1)(e) to (g) to accept the role and responsibilities of a surety.\n(3) [Means of telecommunication] A person may provide the judge, justice or court with the declaration referred to in subsection (1) by a means of telecommunication that produces a writing.",
+    "history": "1997, c. 18, s. 60; 2019, c. 25, s. 226",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 515.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-515.1.html"
+  },
+  {
+    "id": "C-46-s516",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "516",
+    "marginal_note": "Remand in custody",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "516\n(1) A justice may, before or at any time during the course of any proceedings under section 515, on application by the prosecutor or the accused, adjourn the proceedings and remand the accused to custody in prison by warrant in Form 19, but no adjournment shall be for more than three clear days except with the consent of the accused.\n(2) [Detention pending bail hearing] A justice who remands an accused to custody under subsection (1) or subsection 515(11) may order that the accused abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, except in accordance with any conditions specified in the order that the justice considers necessary.\n(3) [Duration of order] An order made under subsection (2) remains in force,\n(a) until it is varied or revoked;\n(b) until an order in respect of the accused is made under section 515;\n(c) until the accused is acquitted of the offence, if applicable; or\n(d) until the time the accused is sentenced, if applicable.",
+    "history": "R.S., 1985, c. C-46, s. 516; 1999, c. 5, s. 22, c. 25, s. 31(Preamble); 2019, c. 25, s. 227",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 516",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-516.html"
+  },
+  {
+    "id": "C-46-s517",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "517",
+    "marginal_note": "Order directing matters not to be published for specified period",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "517\n(1) If the prosecutor or the accused intends to show cause under section 515, he or she shall so state to the justice and the justice may, and shall on application by the accused, before or at any time during the course of the proceedings under that section, make an order directing that the evidence taken, the information given or the representations made and the reasons, if any, given or to be given by the justice shall not be published in any document, or broadcast or transmitted in any way before such time as\n(a) if a preliminary inquiry is held, the accused in respect of whom the proceedings are held is discharged; or\n(b) if the accused in respect of whom the proceedings are held is tried or ordered to stand trial, the trial is ended.\n(2) [Failure to comply] Every person who fails, without lawful excuse, to comply with an order made under subsection (1) is guilty of an offence punishable on summary conviction.\n(3) [Repealed, 2005, c. 32, s. 17]",
+    "history": "R.S., 1985, c. C-46, s. 517; R.S., 1985, c. 27 (1st Supp.), s. 101(E); 2005, c. 32, s. 17; 2018, c. 29, s. 62",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 517",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-517.html"
+  },
+  {
+    "id": "C-46-s518",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "518",
+    "marginal_note": "Inquiries to be made by justice and evidence",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "518\n(1) In any proceedings under section 515,\n(a) the justice may, subject to paragraph (b), make such inquiries, on oath or otherwise, of and concerning the accused as he considers desirable;\n(b) the accused shall not be examined by the justice or any other person except counsel for the accused respecting the offence with which the accused is charged, and no inquiry shall be made of the accused respecting that offence by way of cross-examination unless the accused has testified respecting the offence;\n(c) the prosecutor may, in addition to any other relevant evidence, lead evidence\n(i) to prove that the accused has previously been convicted of a criminal offence,\n(ii) to prove that the accused has been charged with and is awaiting trial for another criminal offence,\n(iii) to prove that the accused has previously committed an offence under section 145, or\n(iv) to show the circumstances of the alleged offence, particularly as they relate to the probability of conviction of the accused;\n(d) the justice may take into consideration any relevant matters agreed on by the prosecutor and the accused or his counsel;\n(d.1) the justice may receive evidence obtained as a result of an interception of a private communication under and within the meaning of Part VI, in writing, orally or in the form of a recording and, for the purposes of this section, subsection 189(5) does not apply to that evidence;\n(d.2) the justice shall take into consideration any evidence submitted regarding the need to ensure the safety or security of any victim of or witness to an offence; and\n(e) the justice may receive and base his decision on evidence considered credible or trustworthy by him in the circumstances of each case.\n(2) [Release pending sentence] Where, before or at any time during the course of any proceedings under section 515, the accused pleads guilty and that plea is accepted, the justice may make any order provided for in this Part for the release of the accused until the accused is sentenced.",
+    "history": "R.S., 1985, c. C-46, s. 518; R.S., 1985, c. 27 (1st Supp.), ss. 84, 185(F); 1994, c. 44, s. 45; 1999, c. 25, s. 9(Preamble)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 518",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-518.html"
+  },
+  {
+    "id": "C-46-s519",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "519",
+    "marginal_note": "Release of accused",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "519\n(1) If a justice makes a release order under section 515,\n(a) if the accused thereupon complies with the order, the justice shall direct that the accused be released\n(i) forthwith, if the accused is not required to be detained in custody in respect of any other matter, or\n(ii) as soon thereafter as the accused is no longer required to be detained in custody in respect of any other matter;\n(b) if the accused does not thereupon comply with the order, the justice who made the order or another justice having jurisdiction shall issue a warrant for the committal of the accused and may endorse thereon an authorization to the person having the custody of the accused to release the accused when the accused complies with the order\n(i) forthwith after the compliance, if the accused is not required to be detained in custody in respect of any other matter, or\n(ii) as soon thereafter as the accused is no longer required to be detained in custody in respect of any other matter\nand if the justice so endorses the warrant, he shall attach to it a copy of the order; and\n(c) any condition in the order that an accused abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, except in accordance with any specified conditions, is effective from the moment it is made, whether or not the accused has been released from custody.\n(2) [Discharge from custody] Where the accused complies with an order referred to in paragraph (1)(b) and is not required to be detained in custody in respect of any other matter, the justice who made the order or another justice having jurisdiction shall, unless the accused has been or will be released pursuant to an authorization referred to in that paragraph, issue an order for discharge in Form 39.\n(3) [Warrant for committal] Where the justice makes an order under subsection 515(5) or (6) for the detention of the accused, he shall issue a warrant for the committal of the accused.",
+    "history": "R.S., 1985, c. C-46, s. 519; R.S., 1985, c. 27 (1st Supp.), s. 85; 2019, c. 25, s. 228",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 519",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-519.html"
+  },
+  {
+    "id": "C-46-s519.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "519.1",
+    "marginal_note": "Variation of release order with consent",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "519.1 A release order under which an accused has been released under section 515 may be varied with the written consent of the accused, prosecutor and any sureties. The order so varied is considered to be a release order under section 515.",
+    "history": "2019, c. 25, s. 229",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 519.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-519.1.html"
+  },
+  {
+    "id": "C-46-s520",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "520",
+    "marginal_note": "Review of order",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "520\n(1) If a justice, or a judge of the Nunavut Court of Justice, makes an order under subsection 515(2), (5), (6), (7), or (12) or makes or vacates any order under paragraph 523(2)(b), the accused may, at any time before the trial of the charge, apply to a judge for a review of the order.\n(2) [Notice to prosecutor] An application under this section shall not, unless the prosecutor otherwise consents, be heard by a judge unless the accused has given to the prosecutor at least two clear days notice in writing of the application.\n(3) [Accused to be present] If the judge so orders or the prosecutor or the accused or his counsel so requests, the accused shall be present at the hearing of an application under this section and, where the accused is in custody, the judge may order, in writing, the person having the custody of the accused to bring him before the court.\n(4) [Adjournment of proceedings] A judge may, before or at any time during the hearing of an application under this section, on application by the prosecutor or the accused, adjourn the proceedings, but if the accused is in custody no adjournment shall be for more than three clear days except with the consent of the accused.\n(5) [Failure of accused to attend] Where an accused, other than an accused who is in custody, has been ordered by a judge to be present at the hearing of an application under this section and does not attend the hearing, the judge may issue a warrant for the arrest of the accused.\n(6) [Execution] A warrant issued under subsection (5) may be executed anywhere in Canada.\n(7) [Evidence and powers of judge on review] On the hearing of an application under this section, the judge may consider\n(a) the transcript, if any, of the proceedings heard by the justice and by any judge who previously reviewed the order made by the justice,\n(b) the exhibits, if any, filed in the proceedings before the justice, and\n(c) such additional evidence or exhibits as may be tendered by the accused or the prosecutor,\nand shall either\n(d) dismiss the application, or\n(e) if the accused shows cause, allow the application, vacate the order previously made by the justice and make any other order provided for in section 515 that he considers is warranted.\n(8) [Limitation of further applications] Where an application under this section or section 521 has been heard, a further or other application under this section or section 521 shall not be made with respect to that same accused, except with leave of a judge, prior to the expiration of thirty days from the date of the decision of the judge who heard the previous application.\n(9) [Application of sections 517, 518 and 519] The provisions of sections 517, 518 and 519 apply with such modifications as the circumstances require in respect of an application under this section.",
+    "history": "R.S., 1985, c. C-46, s. 520; R.S., 1985, c. 27 (1st Supp.), s. 86; 1994, c. 44, s. 46; 1999, c. 3, s. 31; 2019, c. 25, s. 230",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 520",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-520.html"
+  },
+  {
+    "id": "C-46-s521",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "521",
+    "marginal_note": "Review of order",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "521\n(1) If a justice, or a judge of the Nunavut Court of Justice, makes an order under subsection 515(1), (2), (7) or (12) or makes or vacates any order under paragraph 523(2)(b), the prosecutor may, at any time before the trial of the charge, apply to a judge for a review of the order.\n(2) [Notice to accused] An application under this section shall not be heard by a judge unless the prosecutor has given to the accused at least two clear days notice in writing of the application.\n(3) [Accused to be present] If the judge so orders or the prosecutor or the accused or his counsel so requests, the accused shall be present at the hearing of an application under this section and, where the accused is in custody, the judge may order, in writing, the person having the custody of the accused to bring him before the court.\n(4) [Adjournment of proceedings] A judge may, before or at any time during the hearing of an application under this section, on application of the prosecutor or the accused, adjourn the proceedings, but if the accused is in custody no adjournment shall be for more than three clear days except with the consent of the accused.\n(5) [Failure of accused to attend] Where an accused, other than an accused who is in custody, has been ordered by a judge to be present at the hearing of an application under this section and does not attend the hearing, the judge may issue a warrant for the arrest of the accused.\n(6) [Warrant for detention] Where, pursuant to paragraph (8)(e), the judge makes an order that the accused be detained in custody until he is dealt with according to law, he shall, if the accused is not in custody, issue a warrant for the committal of the accused.\n(7) [Execution] A warrant issued under subsection (5) or (6) may be executed anywhere in Canada.\n(8) [Evidence and powers of judge on review] On the hearing of an application under this section, the judge may consider\n(a) the transcript, if any, of the proceedings heard by the justice and by any judge who previously reviewed the order made by the justice,\n(b) the exhibits, if any, filed in the proceedings before the justice, and\n(c) such additional evidence or exhibits as may be tendered by the prosecutor or the accused,\nand shall either\n(d) dismiss the application, or\n(e) if the prosecutor shows cause, allow the application, vacate the order previously made by the justice and make any other order provided for in section 515 that he considers to be warranted.\n(9) [Limitation of further applications] Where an application under this section or section 520 has been heard, a further or other application under this section or section 520 shall not be made with respect to the same accused, except with leave of a judge, prior to the expiration of thirty days from the date of the decision of the judge who heard the previous application.\n(10) [Application of sections 517, 518 and 519] The provisions of sections 517, 518 and 519 apply with such modifications as the circumstances require in respect of an application under this section.",
+    "history": "R.S., 1985, c. C-46, s. 521; R.S., 1985, c. 27 (1st Supp.), s. 87; 1994, c. 44, s. 47; 1999, c. 3, s. 32; 2019, c. 25, s. 231",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 521",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-521.html"
+  },
+  {
+    "id": "C-46-s522",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "522",
+    "marginal_note": "Interim release by judge only",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "522\n(1) Where an accused is charged with an offence listed in section 469, no court, judge or justice, other than a judge of or a judge presiding in a superior court of criminal jurisdiction for the province in which the accused is so charged, may release the accused before or after the accused has been ordered to stand trial.\n(2) [Idem] Where an accused is charged with an offence listed in section 469, a judge of or a judge presiding in a superior court of criminal jurisdiction for the province in which the accused is charged shall order that the accused be detained in custody unless the accused, having been given a reasonable opportunity to do so, shows cause why his detention in custody is not justified within the meaning of subsection 515(10).\n(2.1) [Order re no communication] A judge referred to in subsection (2) who orders that an accused be detained in custody under this section may include in the order a direction that the accused abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order except in accordance with such conditions specified in the order as the judge considers necessary.\n(3) [Release of accused] If the judge does not order that the accused be detained in custody under subsection (2), the judge may make a release order referred to in section 515.\n(4) [Order not reviewable except under section 680] An order made under this section is not subject to review, except as provided in section 680.\n(5) [Application of sections 517, 518 and 519] The provisions of sections 517, 518 except subsection (2) thereof, and 519 apply with such modifications as the circumstances require in respect of an application for an order under subsection (2).\n(6) [Other offences] Where an accused is charged with an offence mentioned in section 469 and with any other offence, a judge acting under this section may apply the provisions of this Part respecting judicial interim release to that other offence.",
+    "history": "R.S., 1985, c. C-46, s. 522; R.S., 1985, c. 27 (1st Supp.), s. 88; 1991, c. 40, s. 32; 1994, c. 44, s. 48; 1999, c. 25, s. 10(Preamble); 2019, c. 25, s. 232",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 522",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-522.html"
+  },
+  {
+    "id": "C-46-s523",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "523",
+    "marginal_note": "Period for which appearance notice, etc., continues in force",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Judicial Interim Release",
+    "text": "523\n(1) If an accused, in respect of an offence with which they are charged, has not been taken into custody or has been released from custody under any provision of this Part, the appearance notice, summons, undertaking or release order issued to, given or entered into by the accused continues in force, subject to its terms, and applies in respect of any new information charging the same offence or an included offence that was received after the appearance notice, summons, undertaking or release order was issued, given or entered into,\n(a) where the accused was released from custody pursuant to an order of a judge made under subsection 522(3), until his trial is completed; or\n(b) in any other case,\n(i) until his trial is completed, and\n(ii) where the accused is, at his trial, determined to be guilty of the offence, until a sentence within the meaning of section 673 is imposed on the accused unless, at the time the accused is determined to be guilty, the court, judge or justice orders that the accused be taken into custody pending such sentence.\n(1.1) [When new information is received] If an accused is charged with an offence and a new information, charging the same offence or an included offence, is received while the accused is subject to an order for detention, release order, appearance notice, summons or undertaking, section 507 or 508, as the case may be, does not apply in respect of the new information and the order for detention, release order, appearance notice, summons or undertaking applies in respect of the new information.\n(1.2) [When direct indictment preferred] If an accused is charged with an offence, and an indictment is preferred under section 577 charging the same offence or an included offence while the accused is subject to an order for detention, release order, appearance notice, summons or undertaking, the order for detention, release order, appearance notice, summons or undertaking applies in respect of the indictment.\n(2) [Order vacating previous order for release or detention] Despite subsections (1) to (1.2),\n(a) the court, judge or justice before which or whom an accused is being tried, at any time,\n(b) the justice, on completion of the preliminary inquiry in relation to an offence for which an accused is ordered to stand trial, other than an offence listed in section 469, or\n(c) with the consent of the prosecutor and the accused or, where the accused or the prosecutor applies to vacate an order that would otherwise apply pursuant to subsection (1.1), without such consent, at any time\n(i) where the accused is charged with an offence other than an offence listed in section 469, the justice by whom an order was made under this Part or any other justice,\n(ii) where the accused is charged with an offence listed in section 469, a judge of or a judge presiding in a superior court of criminal jurisdiction for the province, or\n(iii) the court, judge or justice before which or whom an accused is to be tried,\nmay, on cause being shown, vacate any order previously made under this Part for the interim release or detention of the accused and make any other order provided for in this Part for the detention or release of the accused until his trial is completed that the court, judge or justice considers to be warranted.\n(3) [Provisions applicable to proceedings under subsection (2)] The provisions of sections 517, 518 and 519 apply, with such modifications as the circumstances require, in respect of any proceedings under subsection (2), except that subsection 518(2) does not apply in respect of an accused who is charged with an offence listed in section 469.",
+    "history": "R.S., 1985, c. C-46, s. 523; R.S., 1985, c. 27 (1st Supp.), s. 89; 2011, c. 16, s. 2; 2019, c. 25, s. 233",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 523",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-523.html"
+  },
+  {
+    "id": "C-46-s523.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "523.1",
+    "marginal_note": "Judicial referral hearing",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Proceedings Respecting Failure to Comply with Release Conditions",
+    "text": "523.1\n(1) When an accused appears before a justice in any of the circumstances described in subsection (2), the justice shall\n(a) if the accused was released from custody under an order made under subsection 522(3) by a judge of the superior court of criminal jurisdiction of any province, order that the accused appear before a judge of that court so that the judge may hear the matter; or\n(b) in any other case, hear the matter.\n(2) [Circumstances] The circumstances referred to in subsection (1) are the following:\n(a) an appearance notice has been issued to the accused for failing to comply with a summons, appearance notice, undertaking or release order or to attend court as required and the prosecutor seeks a decision under this section; or\n(b) a charge has been laid against the accused for the contravention referred to in paragraph (a) and the prosecutor seeks a decision under this section.\n(3) [Powers — Judge or Justice] If the judge or justice who hears the matter is satisfied that the accused failed to comply with a summons, appearance notice, undertaking or release order or to attend court as required and that the failure did not cause a victim physical or emotional harm, property damage or economic loss, the judge or justice shall review any conditions of release that have been imposed on the accused and may, as the case may be,\n(a) take no action;\n(b) cancel any other summons, appearance notice, undertaking or release order in respect of the accused and, as the case may be,\n(i) make a release order under section 515, or\n(ii) if the prosecutor shows cause why the detention of the accused in custody is justified under subsection 515(10), make an order that the accused be detained in custody until the accused is dealt with according to law and if so detained, the judge or justice shall include in the record a statement of the judge’s or justice’s reasons for making the order; or\n(c) remand the accused to custody for the purposes of the Identification of Criminals Act.\n(4) [Dismissal of charge] If a charge has been laid against the accused for the failure referred to in paragraph (2)(a) and the judge or justice, as the case may be, makes a decision under subsection (3), the judge or justice shall also dismiss that charge.\n(5) [No information or indictment] If the judge or justice makes a decision under subsection (3), no information may be laid nor indictment be preferred against the accused for the failure referred to in paragraph (2)(a).",
+    "history": "2019, c. 25, s. 234",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 523.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-523.1.html"
+  },
+  {
+    "id": "C-46-s524",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "524",
+    "marginal_note": "Hearing",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Proceedings Respecting Failure to Comply with Release Conditions",
+    "text": "524\n(1) When an accused is taken before a justice in any of the circumstances described in subsection (2), the justice shall\n(a) if the accused was released from custody under an order made under subsection 522(3) by a judge of the superior court of criminal jurisdiction of any province, order that the accused be taken before a judge of that court so that the judge may hear the matter; or\n(b) in any other case, hear the matter.\n(2) [Circumstances] The circumstances referred to in subsection (1) are the following:\n(a) the accused has been arrested for the contravention of or having been about to contravene, a summons, appearance notice, undertaking or release order and the prosecutor seeks to have it cancelled under this section; or\n(b) the accused has been arrested for having committed an indictable offence while being subject to a summons, appearance notice, undertaking or release order and the prosecutor seeks to have it cancelled under this section.\n(3) [Cancellation] The judge or justice who hears the matter shall cancel a summons, appearance notice, undertaking or release order in respect of the accused if the judge or justice finds that\n(a) the accused has contravened or had been about to contravene the summons, appearance notice, undertaking or release order; or\n(b) there are reasonable grounds to believe that the accused has committed an indictable offence while being subject to the summons, appearance notice, undertaking or release order.\n(4) [Detention] If the judge or justice cancels the summons, appearance notice, undertaking or release order, the judge or justice shall order that the accused be detained in custody unless the accused, having been given a reasonable opportunity to do so, shows cause why their detention in custody is not justified under subsection 515(10).\n(5) [Release order] If the judge or justice does not order that the accused be detained in custody under subsection (4), the judge or justice shall make a release order referred to in section 515.\n(6) [Reasons] If the judge or justice makes a release order under subsection (5), the judge or justice shall include in the record a statement of the reasons for making the order, and subsection 515(9) applies with any modifications that the circumstances require.\n(7) [Release] If the judge or justice does not cancel the summons, appearance notice, undertaking or release order under subsection (3), the judge or justice shall order that the accused be released from custody.\n(8) [Provisions applicable to proceedings under this section] The provisions of sections 516 to 519 apply with any modifications that the circumstances require in respect of any proceedings under this section, except that subsection 518(2) does not apply in respect of an accused who is charged with an offence mentioned in section 469.\n(9) [Review — order by judge] An order made under subsection (4) or (5) respecting an accused referred to in paragraph (1)(a) is not subject to review except as provided in section 680.\n(10) [Review — order of justice] An order made under subsection (4) or (5) respecting an accused other than the accused referred to in paragraph (1)(a), is subject to review under sections 520 and 521 as if the order were made under section 515.",
+    "history": "R.S., 1985, c. C-46, s. 524; 1999, c. 3, s. 33; 2019, c. 25, s. 234",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 524",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-524.html"
+  },
+  {
+    "id": "C-46-s525",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "525",
+    "marginal_note": "Time for application to judge",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Review of Detention where Trial Delayed",
+    "text": "525\n(1) The person having the custody of an accused — who has been charged with an offence other than an offence listed in section 469, who is being detained in custody pending their trial for that offence and who is not required to be detained in custody in respect of any other matter — shall apply to a judge having jurisdiction in the place in which the accused is in custody to fix a date for a hearing to determine whether or not the accused should be released from custody, if the trial has not commenced within 90 days from\n(a) the day on which the accused was taken before a justice under section 503; or\n(b) in the case where an order that the accused be detained in custody has been made under section 521, paragraph 523.1(3)(b)(ii) or section 524, or a decision has been made with respect to a review under section 520, the later of the day on which the accused was taken into custody under that order and the day of the decision.\nThe person shall make the application immediately after the expiry of those 90 days.\n(1.1) [Waiver of right to hearing] However, the person having the custody of the accused is not required to make the application if the accused has waived in writing their right to a hearing and the judge has received the waiver before the expiry of the 90-day period referred to in subsection (1).\n(2) [Notice of hearing] On receiving an application under subsection (1), the judge shall\n(a) fix a date for the hearing described in subsection (1) to be held in the jurisdiction\n(i) where the accused is in custody, or\n(ii) where the trial is to take place; and\n(b) direct that notice of the hearing be given to such persons, including the prosecutor and the accused, and in such manner as the judge may specify.\n(3) [Cancellation of hearing] The judge may cancel the hearing if the judge receives the accused’s waiver before the hearing.\n(4) [Consideration of proceeding’s progression] On the hearing described in subsection (1), the judge shall consider whether the prosecutor or the accused has been responsible for any delay and, if the judge is concerned that the proceedings are progressing slowly and that an unreasonable delay may result, the judge may\n(a) give directions for expediting the proceedings; or\n(b) require a further hearing under this section within 90 days or any other period that the judge considers appropriate in the circumstances.\n(5) [Release order] If, following the hearing, the judge is not satisfied that the continued detention of the accused in custody is justified within the meaning of subsection 515(10), the judge shall make a release order referred to in section 515.\n(6) [Provisions applicable to proceedings] Sections 495.1, 512.3, 517 to 519 and 524 apply, with any modifications that the circumstances require, in respect of any proceedings under this section.\n(7) [Definition of judge in the Province of Quebec] In this section, judge, in the Province of Quebec,\n(a) in the case where the order that the accused be detained in custody has been made by a judge of the superior court of criminal jurisdiction of the Province of Quebec, has the same meaning as in paragraph (b) of the definition judge in section 493; and\n(b) in any other case, means a judge of the superior court of criminal jurisdiction of the province, a judge of the Court of Quebec or three judges of the Court of Quebec.\n(8) [Repealed, 2019, c. 25, s. 235]\n(9) [Repealed, 2019, c. 25, s. 235]",
+    "history": "R.S., 1985, c. C-46, s. 525; R.S., 1985, c. 27 (1st Supp.), s. 90; 1994, c. 44, s. 49; 1997, c. 18, s. 61; 2019, c. 25, s. 235",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 525",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-525.html"
+  },
+  {
+    "id": "C-46-s526",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "526",
+    "marginal_note": "Directions for expediting proceedings",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Review of Detention where Trial Delayed",
+    "text": "526 Subject to subsection 525(4), a court, judge or justice before which or whom an accused appears under this Part may give directions for expediting any proceedings in respect of the accused.",
+    "history": "R.S., 1985, c. C-46, s. 526; R.S., 1985, c. 27 (1st Supp.), s. 91; 2019, c. 25, s. 236",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 526",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-526.html"
+  },
+  {
+    "id": "C-46-s527",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "527",
+    "marginal_note": "Procuring attendance",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Procedure to Procure Attendance of a Prisoner",
+    "text": "527\n(1) A judge of a superior court of criminal jurisdiction may order in writing that a person who is confined in a prison be brought before the court, judge, justice or provincial court judge before whom the prisoner is required to attend, from day to day as may be necessary, if\n(a) the applicant for the order sets out the facts of the case in an affidavit and produces the warrant, if any; and\n(b) the judge is satisfied that the ends of justice require that an order be made.\n(2) [Provincial court judge’s order] A provincial court judge has the same powers for the purposes of subsection (1) or (7) as a judge has under that subsection where the person whose attendance is required is within the province in which the provincial court judge has jurisdiction.\n(3) [Conveyance of prisoner] An order that is made under subsection (1) or (2) shall be addressed to the person who has custody of the prisoner, and on receipt thereof that person shall\n(a) deliver the prisoner to any person who is named in the order to receive him; or\n(b) bring the prisoner before the court, judge, justice or provincial court judge, as the case may be, on payment of his reasonable charges in respect thereof.\n(4) [Detention of prisoner required as witness] Where a prisoner is required as a witness, the judge or provincial court judge shall direct, in the order, the manner in which the prisoner shall be kept in custody and returned to the prison from which he is brought.\n(5) [Detention in other cases] Where the appearance of a prisoner is required for the purposes of paragraph (1)(a) or (b), the judge or provincial court judge shall give appropriate directions in the order with respect to the manner in which the prisoner is\n(a) to be kept in custody, if he is ordered to stand trial; or\n(b) to be returned, if he is discharged on a preliminary inquiry or if he is acquitted of the charge against him.\n(6) [Application of sections respecting sentence] Sections 718.3 and 743.1 apply where a prisoner to whom this section applies is convicted and sentenced to imprisonment by the court, judge, justice or provincial court judge.\n(7) [Transfer of prisoner] On application by the prosecutor, a judge of a superior court of criminal jurisdiction may, if a prisoner or a person in the custody of a peace officer consents in writing, order the transfer of the prisoner or other person to the custody of a peace officer named in the order for a period specified in the order, where the judge is satisfied that the transfer is required for the purpose of assisting a peace officer acting in the execution of his or her duties.\n(8) [Conveyance of prisoner] An order under subsection (7) shall be addressed to the person who has custody of the prisoner and on receipt thereof that person shall deliver the prisoner to the peace officer who is named in the order to receive him.\n(9) [Return] When the purposes of any order made under this section have been carried out, the prisoner shall be returned to the place where he was confined at the time the order was made.",
+    "history": "R.S., 1985, c. C-46, s. 527; R.S., 1985, c. 27 (1st Supp.), ss. 92, 101(E), 203; 1994, c. 44, s. 50; 1995, c. 22, s. 10; 1997, c. 18, s. 62; 2015, c. 3, s. 52(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 527",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-527.html"
+  },
+  {
+    "id": "C-46-s528",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "528",
+    "marginal_note": "Endorsing warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Endorsement of Warrant",
+    "text": "528\n(1) Where a warrant for the arrest or committal of an accused, in any form set out in Part XXVIII in relation thereto, cannot be executed in accordance with section 514 or 703, a justice within whose jurisdiction the accused is or is believed to be shall, on application and proof on oath or by affidavit of the signature of the justice who issued the warrant, authorize the arrest of the accused within his jurisdiction by making an endorsement, which may be in Form 28, on the warrant.\n(1.1) [Copy of affidavit or warrant] A copy of an affidavit or warrant submitted by a means of telecommunication that produces a writing has the same probative force as the original for the purposes of subsection (1).\n(2) [Effect of endorsement] An endorsement that is made on a warrant pursuant to subsection (1) is sufficient authority to the peace officers to whom it was originally directed, and to all peace officers within the territorial jurisdiction of the justice by whom it is endorsed, to execute the warrant and to take the accused before the justice who issued the warrant or before any other justice for the same territorial division.",
+    "history": "R.S., 1985, c. C-46, s. 528; R.S., 1985, c. 27 (1st Supp.), s. 93; 1994, c. 44, s. 51",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 528",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-528.html"
+  },
+  {
+    "id": "C-46-s529",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "529",
+    "marginal_note": "Including authorization to enter in warrant of arrest",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Powers to Enter Dwelling-houses to Carry out Arrests",
+    "text": "529\n(1) A warrant to arrest or apprehend a person issued by a judge or justice under this or any other Act of Parliament may authorize a peace officer, subject to subsection (2), to enter a dwelling-house described in the warrant for the purpose of arresting or apprehending the person if the judge or justice is satisfied by information on oath in writing that there are reasonable grounds to believe that the person is or will be present in the dwelling-house.\n(2) [Execution] An authorization to enter a dwelling-house granted under subsection (1) is subject to the condition that the peace officer may not enter the dwelling-house unless the peace officer has, immediately before entering the dwelling-house, reasonable grounds to believe that the person to be arrested or apprehended is present in the dwelling-house.",
+    "history": "R.S., 1985, c. C-46, s. 529; 1994, c. 44, s. 52; 1997, c. 39, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 529",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-529.html"
+  },
+  {
+    "id": "C-46-s529.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "529.1",
+    "marginal_note": "Warrant to enter dwelling-house",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Powers to Enter Dwelling-houses to Carry out Arrests",
+    "text": "529.1 A judge or justice may issue a warrant in Form 7.1 authorizing a peace officer to enter a dwelling-house described in the warrant for the purpose of arresting or apprehending a person identified or identifiable by the warrant if the judge or justice is satisfied by information on oath that there are reasonable grounds to believe that the person is or will be present in the dwelling-house and that\n(a) a warrant referred to in this or any other Act of Parliament to arrest or apprehend the person is in force anywhere in Canada;\n(b) grounds exist to arrest the person without warrant under paragraph 495(1)(a) or (b) or section 672.91; or\n(c) grounds exist to arrest or apprehend without warrant the person under an Act of Parliament, other than this Act.",
+    "history": "1997, c. 39, s. 2; 2002, c. 13, s. 23",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 529.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-529.1.html"
+  },
+  {
+    "id": "C-46-s529.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "529.2",
+    "marginal_note": "Reasonable terms and conditions",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Powers to Enter Dwelling-houses to Carry out Arrests",
+    "text": "529.2 Subject to section 529.4, the judge or justice shall include in a warrant referred to in section 529 or 529.1 any terms and conditions that the judge or justice considers advisable to ensure that the entry into the dwelling-house is reasonable in the circumstances.",
+    "history": "1997, c. 39, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 529.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-529.2.html"
+  },
+  {
+    "id": "C-46-s529.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "529.3",
+    "marginal_note": "Authority to enter dwelling without warrant",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Powers to Enter Dwelling-houses to Carry out Arrests",
+    "text": "529.3\n(1) Without limiting or restricting any power a peace officer may have to enter a dwelling-house under this or any other Act or law, the peace officer may enter the dwelling-house for the purpose of arresting or apprehending a person, without a warrant referred to in section 529 or 529.1 authorizing the entry, if the peace officer has reasonable grounds to believe that the person is present in the dwelling-house, and the conditions for obtaining a warrant under section 529.1 exist but by reason of exigent circumstances it would be impracticable to obtain a warrant.\n(2) [Exigent circumstances] For the purposes of subsection (1), exigent circumstances include circumstances in which the peace officer\n(a) has reasonable grounds to suspect that entry into the dwelling-house is necessary to prevent imminent bodily harm or death to any person; or\n(b) has reasonable grounds to believe that evidence relating to the commission of an indictable offence is present in the dwelling-house and that entry into the dwelling-house is necessary to prevent the imminent loss or imminent destruction of the evidence.",
+    "history": "1997, c. 39, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 529.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-529.3.html"
+  },
+  {
+    "id": "C-46-s529.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "529.4",
+    "marginal_note": "Omitting announcement before entry",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Powers to Enter Dwelling-houses to Carry out Arrests",
+    "text": "529.4\n(1) A judge or justice who authorizes a peace officer to enter a dwelling-house under section 529 or 529.1, or any other judge or justice, may authorize the peace officer to enter the dwelling-house without prior announcement if the judge or justice is satisfied by information on oath that there are reasonable grounds to believe that prior announcement of the entry would\n(a) expose the peace officer or any other person to imminent bodily harm or death; or\n(b) result in the imminent loss or imminent destruction of evidence relating to the commission of an indictable offence.\n(2) [Execution of authorization] An authorization under this section is subject to the condition that the peace officer may not enter the dwelling-house without prior announcement despite being authorized to do so unless the peace officer has, immediately before entering the dwelling-house,\n(a) reasonable grounds to suspect that prior announcement of the entry would expose the peace officer or any other person to imminent bodily harm or death; or\n(b) reasonable grounds to believe that prior announcement of the entry would result in the imminent loss or imminent destruction of evidence relating to the commission of an indictable offence.\n(3) [Exception] A peace officer who enters a dwelling-house without a warrant under section 529.3 may not enter the dwelling-house without prior announcement unless the peace officer has, immediately before entering the dwelling-house,\n(a) reasonable grounds to suspect that prior announcement of the entry would expose the peace officer or any other person to imminent bodily harm or death; or\n(b) reasonable grounds to believe that prior announcement of the entry would result in the imminent loss or imminent destruction of evidence relating to the commission of an indictable offence.",
+    "history": "1997, c. 39, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 529.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-529.4.html"
+  },
+  {
+    "id": "C-46-s529.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "529.5",
+    "marginal_note": "Means of telecommunication",
+    "part": "PART XVI - Compelling Appearance of Accused Before a Justice and Interim Release",
+    "division": "",
+    "heading": "Powers to Enter Dwelling-houses to Carry out Arrests",
+    "text": "529.5 An application for a warrant under section 529.1 or an authorization under section 529 or 529.4 may be submitted, and the warrant or authorization may be issued, by a means of telecommunication, and section 487.1 applies for those purposes with any necessary modifications.",
+    "history": "1997, c. 39, s. 2; 2022, c. 17, s. 34",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 529.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-529.5.html"
+  },
+  {
+    "id": "C-46-s530",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "530",
+    "marginal_note": "Language of accused",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "530\n(1) On application by an accused whose language is one of the official languages of Canada, made not later than the time of the appearance of the accused at which their trial date is set, a judge, provincial court judge, judge of the Nunavut Court of Justice or justice of the peace shall grant an order directing that the accused be tried before a justice of the peace, provincial court judge, judge or judge and jury, as the case may be, who speak the official language of Canada that is the language of the accused or, if the circumstances warrant, who speak both official languages of Canada.\n(2) [Idem] On application by an accused whose language is not one of the official languages of Canada, made not later than the time of the appearance of the accused at which their trial date is set, a judge, provincial court judge, judge of the Nunavut Court of Justice or justice of the peace may grant an order directing that the accused be tried before a justice of the peace, provincial court judge, judge or judge and jury, as the case may be, who speak the official language of Canada in which the accused, in the opinion of the judge, provincial court judge, judge of the Nunavut Court of Justice or justice of the peace, can best give testimony or, if the circumstances warrant, who speak both official languages of Canada.\n(3) [Accused to be advised of right] The judge, provincial court judge, judge of the Nunavut Court of Justice or justice of the peace before whom an accused first appears shall ensure that they are advised of their right to apply for an order under subsection (1) or (2) and of the time before which such an application must be made.\n(4) [Remand] If an accused fails to apply for an order under subsection (1) or (2) and the judge, provincial court judge, judge of the Nunavut Court of Justice or justice of the peace before whom the accused is to be tried, in this Part referred to as “the court”, is satisfied that it is in the best interests of justice that the accused be tried before a justice of the peace, provincial court judge, judge or judge and jury who speak the official language of Canada that is the language of the accused or, if the language of the accused is not one of the official languages of Canada, the official language of Canada in which the accused, in the opinion of the court, can best give testimony, the court may, if it does not speak that language, by order remand the accused to be tried by a justice of the peace, provincial court judge, judge or judge and jury, as the case may be, who speak that language or, if the circumstances warrant, who speak both official languages of Canada.\n(5) [Variation of order] An order under this section that a trial be held in one of the official languages of Canada may, if the circumstances warrant, be varied by the court to require that it be held in both official languages of Canada, and vice versa.\n(6) [Circumstances warranting order directing trial in both official languages] The facts that two or more accused who are to be tried together are each entitled to be tried before a justice of the peace, provincial court judge, judge or judge and jury who speak one of the official languages of Canada and that those official languages are different may constitute circumstances that warrant that an order be granted directing that they be tried before a justice of the peace, provincial court judge, judge or judge and jury who speak both official languages of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 530; R.S., 1985, c. 27 (1st Supp.), ss. 94, 203; 1999, c. 3, s. 34; 2008, c. 18, s. 18; 2019, c. 25, s. 237",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 530",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-530.html"
+  },
+  {
+    "id": "C-46-s530.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "530.01",
+    "marginal_note": "Translation of documents",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "530.01\n(1) If an order is granted under section 530, a prosecutor — other than a private prosecutor — shall, on application by the accused,\n(a) cause the portions of an information or indictment against the accused that are in an official language that is not that of the accused or that in which the accused can best give testimony to be translated into the other official language; and\n(b) provide the accused with a written copy of the translated text at the earliest possible time.\n(2) [Original version prevails] In the case of a discrepancy between the original version of a document and the translated text, the original version shall prevail.",
+    "history": "2008, c. 18, s. 19",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 530.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-530.01.html"
+  },
+  {
+    "id": "C-46-s530.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "530.1",
+    "marginal_note": "If order granted",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "530.1 If an order is granted under section 530,\n(a) the accused and his counsel have the right to use either official language for all purposes during the preliminary inquiry and trial of the accused;\n(b) the accused and his counsel may use either official language in written pleadings or other documents used in any proceedings relating to the preliminary inquiry or trial of the accused;\n(c) any witness may give evidence in either official language during the preliminary inquiry or trial;\n(c.1) the presiding justice or judge may, if the circumstances warrant, authorize the prosecutor to examine or cross-examine a witness in the official language of the witness even though it is not that of the accused or that in which the accused can best give testimony;\n(d) the accused has a right to have a justice presiding over the preliminary inquiry who speaks the official language of the accused or both official languages, as the case may be;\n(e) the accused has a right to have a prosecutor — other than a private prosecutor — who speaks the official language of the accused or both official languages, as the case may be;\n(f) the court shall make interpreters available to assist the accused, his counsel or any witness during the preliminary inquiry or trial;\n(g) the record of proceedings during the preliminary inquiry or trial shall include\n(i) a transcript of everything that was said during those proceedings in the official language in which it was said,\n(ii) a transcript of any interpretation into the other official language of what was said, and\n(iii) any documentary evidence that was tendered during those proceedings in the official language in which it was tendered; and\n(h) any trial judgment, including any reasons given therefor, issued in writing in either official language, shall be made available by the court in the official language that is the language of the accused.",
+    "history": "R.S., 1985, c. 31 (4th Supp.), s. 94; 2008, c. 18, s. 20",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 530.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-530.1.html"
+  },
+  {
+    "id": "C-46-s530.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "530.2",
+    "marginal_note": "Language used in proceeding",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "530.2\n(1) If an order is granted directing that an accused be tried before a justice of the peace, provincial court judge, judge or judge and jury who speak both official languages, the justice or judge presiding over a preliminary inquiry or trial may, at the start of the proceeding, make an order setting out the circumstances in which, and the extent to which, the prosecutor and the justice or judge may use each official language.\n(2) [Right of the accused] Any order granted under this section shall, to the extent possible, respect the right of the accused to be tried in his or her official language.",
+    "history": "2008, c. 18, s. 21",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 530.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-530.2.html"
+  },
+  {
+    "id": "C-46-s531",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "531",
+    "marginal_note": "Change of venue",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "531 Despite any other provision of this Act but subject to any regulations made under section 533, if an order made under section 530 cannot be conveniently complied with in the territorial division in which the offence would otherwise be tried, the court shall, except if that territorial division is in the Province of New Brunswick, order that the trial of the accused be held in another territorial division in the same province.",
+    "history": "R.S., 1985, c. C-46, s. 531; R.S., 1985, c. 27 (1st Supp.), s. 203; 2008, c. 18, s. 21",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 531",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-531.html"
+  },
+  {
+    "id": "C-46-s532",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "532",
+    "marginal_note": "Saving",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "532 Nothing in this Part or the Official Languages Act derogates from or otherwise adversely affects any right afforded by a law of a province in force on the coming into force of this Part in that province or thereafter coming into force relating to the language of proceedings or testimony in criminal matters that is not inconsistent with this Part or that Act.",
+    "history": "1977-78, c. 36, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 532",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-532.html"
+  },
+  {
+    "id": "C-46-s533",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "533",
+    "marginal_note": "Regulations",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "533 The Lieutenant Governor in Council of a province may make regulations generally for carrying into effect the purposes and provisions of this Part in the province and the Commissioner of Yukon, the Commissioner of the Northwest Territories and the Commissioner of Nunavut may make regulations generally for carrying into effect the purposes and provisions of this Part in Yukon, the Northwest Territories and Nunavut, respectively.",
+    "history": "R.S., 1985, c. C-46, s. 533; 1993, c. 28, s. 78; 2002, c. 7, s. 144",
+    "last_amended": "2003-04-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 533",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-533.html"
+  },
+  {
+    "id": "C-46-s533.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "533.1",
+    "marginal_note": "Review",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "533.1\n(1) Within three years after this section comes into force, a comprehensive review of the provisions and operation of this Part shall be undertaken by any committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established by the Senate or the House of Commons, or by both Houses of Parliament, as the case may be, for that purpose.\n(2) [Report] The committee referred to in subsection (1) shall, within a year after a review is undertaken under that subsection or within any further time that may be authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be, submit a report on the review to Parliament, including a statement of any changes that the committee recommends.",
+    "history": "2008, c. 18, s. 21.1",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 533.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-533.1.html"
+  },
+  {
+    "id": "C-46-s534",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "534",
+    "marginal_note": "",
+    "part": "PART XVII - Language of Accused",
+    "division": "",
+    "heading": "PART XVII - Language of Accused",
+    "text": "534 [Repealed, 1997, c. 18, s. 63]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 534",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-534.html"
+  },
+  {
+    "id": "C-46-s535",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "535",
+    "marginal_note": "Inquiry by justice",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "535 If an accused who is charged with an indictable offence that is punishable by 14 years or more of imprisonment is before a justice and a request has been made for a preliminary inquiry under subsection 536(4) or 536.1(3), the justice shall, in accordance with this Part, inquire into the charge and any other indictable offence, in respect of the same transaction, founded on the facts that are disclosed by the evidence taken in accordance with this Part.",
+    "history": "R.S., 1985, c. C-46, s. 535; R.S., 1985, c. 27 (1st Supp.), s. 96; 2002, c. 13, s. 24; 2019, c. 25, s. 238",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 535",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-535.html"
+  },
+  {
+    "id": "C-46-s536",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "536",
+    "marginal_note": "Remand by justice to provincial court judge in certain cases",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "536\n(1) Where an accused is before a justice other than a provincial court judge charged with an offence over which a provincial court judge has absolute jurisdiction under section 553, the justice shall remand the accused to appear before a provincial court judge having jurisdiction in the territorial division in which the offence is alleged to have been committed.\n(2) [Election before justice — 14 years or more of imprisonment] If an accused is before a justice, charged with an indictable offence that is punishable by 14 years or more of imprisonment, other than an offence listed in section 469, the justice shall, after the information has been read to the accused, put the accused to an election in the following words:\n(2.1) [Election before justice — other indictable offences] If an accused is before a justice, charged with an indictable offence — other than an offence that is punishable by 14 years or more of imprisonment, an offence listed in section 469 that is not punishable by 14 years or more of imprisonment or an offence over which a provincial court judge has absolute jurisdiction under section 553 —, the justice shall, after the information has been read to the accused, put the accused to an election in the following words:\n(3) [Procedure where accused elects trial by provincial court judge] Where an accused elects to be tried by a provincial court judge, the justice shall endorse on the information a record of the election and shall\n(a) where the justice is not a provincial court judge, remand the accused to appear and plead to the charge before a provincial court judge having jurisdiction in the territorial division in which the offence is alleged to have been committed; or\n(b) where the justice is a provincial court judge, call on the accused to plead to the charge and if the accused does not plead guilty, proceed with the trial or fix a time for the trial.\n(4) [Request for preliminary inquiry] If an accused referred to in subsection (2) elects to be tried by a judge without a jury or by a court composed of a judge and jury or does not elect when put to the election or is deemed under paragraph 565(1)(a) to have elected to be tried by a court composed of a judge and jury, or if an accused is charged with an offence listed in section 469 that is punishable by 14 years or more of imprisonment, the justice shall, subject to section 577, on the request of the accused or the prosecutor made at that time or within the period fixed by rules of court made under section 482 or 482.1 or, if there are no such rules, by the justice, hold a preliminary inquiry into the charge.\n(4.1) [Endorsement on the information — accused referred to in subsection (2)] If an accused referred to in subsection (2) elects to be tried by a judge without a jury or by a court composed of a judge and jury or does not elect when put to the election or is deemed under paragraph 565(1)(a) to have elected to be tried by a court composed of a judge and jury, the justice shall endorse on the information and, if the accused is in custody, on the warrant of remand, a statement showing\n(a) the nature of the election or deemed election of the accused or that the accused did not elect, as the case may be; and\n(b) whether the accused or the prosecutor has requested that a preliminary inquiry be held.\n(4.11) [Endorsement on the information — other accused charged with an offence punishable by 14 years or more of imprisonment] If an accused is before a justice, charged with an offence listed in section 469 that is punishable by 14 years or more of imprisonment, the justice shall endorse on the information and, if the accused is in custody, on the warrant of remand, a statement showing whether the accused or the prosecutor has requested that a preliminary inquiry be held.\n(4.12) [Endorsement on the information — accused referred to in subsection (2.1)] If an accused referred to in subsection (2.1) elects to be tried by a judge without a jury or by a court composed of a judge and jury or does not elect when put to the election or is deemed under paragraph 565(1)(a) to have elected to be tried by a court composed of a judge and jury, the justice shall endorse on the information and, if the accused is in custody, on the warrant of remand, a statement showing the nature of the election or deemed election of the accused or that the accused did not elect, as the case may be.\n(4.2) [Preliminary inquiry if two or more accused] If two or more persons are jointly charged in an information and one or more of them make a request for a preliminary inquiry under subsection (4), a preliminary inquiry must be held with respect to all of them.\n(4.3) [When no request for preliminary inquiry] If no request for a preliminary inquiry is made under subsection (4), the justice shall fix the date for the trial or the date on which the accused must appear in the trial court to have the date fixed.\n(5) [Jurisdiction] Where a justice before whom a preliminary inquiry is being or is to be held has not commenced to take evidence, any justice having jurisdiction in the province where the offence with which the accused is charged is alleged to have been committed has jurisdiction for the purposes of subsection (4).",
+    "history": "R.S., 1985, c. C-46, s. 536; R.S., 1985, c. 27 (1st Supp.), s. 96; 2002, c. 13, s. 25; 2004, c. 12, s. 9; 2019, c. 25, s. 239",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 536",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-536.html"
+  },
+  {
+    "id": "C-46-s536.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "536.1",
+    "marginal_note": "Remand by justice — Nunavut",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "536.1\n(1) If an accused is before a justice of the peace charged with an indictable offence mentioned in section 553, the justice of the peace shall remand the accused to appear before a judge.\n(2) [Election before judge or justice of the peace in Nunavut — 14 years or more of imprisonment] If an accused is before a judge or justice of the peace, charged with an indictable offence that is punishable by 14 years or more of imprisonment, other than an offence mentioned in section 469, the judge or justice of the peace shall, after the information has been read to the accused, put the accused to an election in the following words:\n(2.1) [Election before judge or justice of the peace in Nunavut — other indictable offences] If an accused is before a judge or justice of the peace, charged with an indictable offence — other than an offence that is punishable by 14 years or more of imprisonment, an offence listed in section 469 that is not punishable by 14 years or more of imprisonment or an offence mentioned in section 553 —, the judge or justice of the peace shall, after the information has been read to the accused, put the accused to an election in the following words:\n(3) [Request for preliminary inquiry — Nunavut] If an accused referred to in subsection (2) elects to be tried by a judge without a jury or by a court composed of a judge and jury or does not elect when put to the election or is deemed under paragraph 565(1)(a) to have elected to be tried by a court composed of a judge and jury or if an accused is charged with an offence listed in section 469 that is punishable by 14 years or more of imprisonment, the justice or judge shall, subject to section 577, on the request of the accused or the prosecutor made at that time or within the period fixed by rules of court made under section 482 or 482.1 or, if there are no such rules, by the judge or justice, hold a preliminary inquiry into the charge.\n(4) [Endorsement on the information — accused referred to in subsection (2)] If an accused referred to in subsection (2) elects to be tried by a judge without a jury or by a court composed of a judge and jury or does not elect when put to the election or is deemed under paragraph 565(1)(a) to have elected to be tried by a court composed of a judge and jury, the justice or judge shall endorse on the information and, if the accused is in custody, on the warrant of remand, a statement showing\n(a) the nature of the election or deemed election of the accused or that the accused did not elect, as the case may be; and\n(b) whether the accused or the prosecutor has requested that a preliminary inquiry be held.\n(4.01) [Endorsement on the information — other accused charged with an offence punishable by 14 years or more of imprisonment] If an accused is before a judge or justice of the peace, charged with an offence listed in section 469 that is punishable by 14 years or more of imprisonment, the justice or judge shall endorse on the information and, if the accused is in custody, on the warrant of remand, a statement showing whether the accused or the prosecutor has requested that a preliminary inquiry be held.\n(4.02) [Endorsement on the information — accused referred to in subsection (2.1)] If an accused referred to in subsection (2.1) elects to be tried by a judge without a jury or by a court composed of a judge and jury or does not elect when put to the election or is deemed under paragraph 565(1)(a) to have elected to be tried by a court composed of a judge and jury, the justice shall endorse on the information and, if the accused is in custody, on the warrant of remand, a statement showing the nature of the election or deemed election of the accused or that the accused did not elect, as the case may be.\n(4.1) [Preliminary inquiry if two or more accused] If two or more persons are jointly charged in an information and one or more of them make a request for a preliminary inquiry under subsection (3), a preliminary inquiry must be held with respect to all of them.\n(4.2) [Procedure if accused elects trial by judge — Nunavut] If no request for a preliminary inquiry is made under subsection (3),\n(a) if the accused is before a justice of the peace, the justice of the peace shall remand the accused to appear and plead to the charge before a judge; or\n(b) if the accused is before a judge, the judge shall\n(i) if the accused elects to be tried by a judge without a jury, call on the accused to plead to the charge and if the accused does not plead guilty, proceed with the trial or fix a time for the trial, or\n(ii) if the accused elects or is deemed to have elected to be tried by a court composed of a judge and jury, fix a time for the trial.\n(5) [Jurisdiction — Nunavut] If a justice of the peace before whom a preliminary inquiry is being or is to be held has not commenced to take evidence, any justice of the peace having jurisdiction in Nunavut has jurisdiction for the purpose of subsection (3).\n(6) [Application to Nunavut] This section, and not section 536, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 35; 2002, c. 13, s. 26; 2004, c. 12, s. 10; 2019, c. 25, s. 240",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 536.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-536.1.html"
+  },
+  {
+    "id": "C-46-s536.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "536.2",
+    "marginal_note": "Elections and re-elections in writing",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "536.2 An election or a re-election by an accused in respect of a mode of trial may be made by submission of a document in writing without the personal appearance of the accused.",
+    "history": "2002, c. 13, s. 27",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 536.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-536.2.html"
+  },
+  {
+    "id": "C-46-s536.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "536.3",
+    "marginal_note": "Statement of issues and witnesses",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Procedures before Preliminary Inquiry",
+    "text": "536.3 If a request for a preliminary inquiry is made, the prosecutor or, if the request was made by the accused, counsel for the accused shall, within the period fixed by rules of court made under section 482 or 482.1 or, if there are no such rules, by the justice, provide the court and the other party with a statement that identifies\n(a) the issues on which the requesting party wants evidence to be given at the inquiry; and\n(b) the witnesses that the requesting party wants to hear at the inquiry.",
+    "history": "2002, c. 13, s. 27; 2011, c. 16, s. 3(F)",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 536.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-536.3.html"
+  },
+  {
+    "id": "C-46-s536.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "536.4",
+    "marginal_note": "Order for hearing",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Procedures before Preliminary Inquiry",
+    "text": "536.4\n(1) The justice before whom a preliminary inquiry is to be held may order, on application of the prosecutor or the accused or on the justice’s own motion, that a hearing be held, within the period fixed by rules of court made under section 482 or 482.1 or, if there are no such rules, by the justice, to\n(a) assist the parties to identify the issues on which evidence will be given at the inquiry;\n(b) assist the parties to identify the witnesses to be heard at the inquiry, taking into account the witnesses’ needs and circumstances; and\n(c) encourage the parties to consider any other matters that would promote a fair and expeditious inquiry.\n(2) [Agreement to be recorded] When the hearing is completed, the justice shall record any admissions of fact agreed to by the parties and any agreement reached by the parties.",
+    "history": "2002, c. 13, s. 27",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 536.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-536.4.html"
+  },
+  {
+    "id": "C-46-s536.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "536.5",
+    "marginal_note": "Agreement to limit scope of preliminary inquiry",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Procedures before Preliminary Inquiry",
+    "text": "536.5 Whether or not a hearing is held under section 536.4, the prosecutor and the accused may agree to limit the scope of the preliminary inquiry to specific issues. An agreement shall be filed with the court or recorded under subsection 536.4(2), as the case may be.",
+    "history": "2002, c. 13, s. 27; 2019, c. 25, s. 241(E)",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 536.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-536.5.html"
+  },
+  {
+    "id": "C-46-s537",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "537",
+    "marginal_note": "Powers of justice",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Powers of Justice",
+    "text": "537\n(1) A justice acting under this Part may\n(a) adjourn an inquiry from time to time and change the place of hearing, where it appears to be desirable to do so by reason of the absence of a witness, the inability of a witness who is ill to attend at the place where the justice usually sits or for any other sufficient reason;\n(b) remand the accused to custody for the purposes of the Identification of Criminals Act;\n(c) except where the accused is authorized pursuant to Part XVI to be at large, remand the accused to custody in a prison by warrant in Form 19;\n(d) resume an inquiry before the expiration of a period for which it has been adjourned with the consent of the prosecutor and the accused or his counsel;\n(e) order in writing, in Form 30, that the accused be brought before him, or any other justice for the same territorial division, at any time before the expiration of the time for which the accused has been remanded;\n(f) grant or refuse permission to the prosecutor or his counsel to address him in support of the charge, by way of opening or summing up or by way of reply on any evidence that is given on behalf of the accused;\n(g) receive evidence on the part of the prosecutor or the accused, as the case may be, after hearing any evidence that has been given on behalf of either of them;\n(h) order that no person other than the prosecutor, the accused and their counsel shall have access to or remain in the room in which the inquiry is held, where it appears to him that the ends of justice will be best served by so doing;\n(i) regulate the course of the inquiry in any way that appears to the justice to be desirable, including to promote a fair and expeditious inquiry, that is consistent with this Act and that, unless the justice is satisfied that to do so would be contrary to the best interests of the administration of justice, is in accordance with any admission of fact or agreement recorded under subsection 536.4(2) or agreement made under section 536.5;\n(j) if the prosecutor and the accused consent, allow the accused to appear by counsel for any part of the inquiry, other than a part in which the evidence of a witness is taken; and\n(j.1) permit, on the request of the accused, that the accused be out of court during the whole or any part of the inquiry on any conditions that the justice considers appropriate.\n(k) [Repealed, 2022, c. 17, s. 35]\n(1.01) [Power provided under paragraph (1)(i)] For the purpose of paragraph (1)(i), the justice may, among other things, limit the scope of the preliminary inquiry to specific issues and limit the witnesses to be heard on these issues.\n(1.02) [Section 715 or 715.01] If a justice grants a request under paragraph (1)(j.1), the Court must inform the accused that the evidence taken during their absence could still be admissible under section 715 or 715.01.\n(1.1) [Inappropriate questioning] A justice acting under this Part shall order the immediate cessation of any part of an examination or cross-examination of a witness that is, in the opinion of the justice, abusive, too repetitive or otherwise inappropriate.\n(2) [Change of venue] Where a justice changes the place of hearing under paragraph (1)(a) to a place in the same province, other than a place in a territorial division in which the justice has jurisdiction, any justice who has jurisdiction in the place to which the hearing is changed may continue the hearing.\n(3) and (4) [Repealed, 1991, c. 43, s. 9]",
+    "history": "R.S., 1985, c. C-46, s. 537; 1991, c. 43, s. 9; 1994, c. 44, s. 53; 1997, c. 18, s. 64; 2002, c. 13, s. 28; 2008, c. 18, s. 22; 2019, c. 25, s. 242; 2022, c. 17, s. 35",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 537",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-537.html"
+  },
+  {
+    "id": "C-46-s538",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "538",
+    "marginal_note": "Organization",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Powers of Justice",
+    "text": "538 Where an accused is an organization, subsections 556(1) and (2) apply with such modifications as the circumstances require.",
+    "history": "R.S., 1985, c. C-46, s. 538; 2003, c. 21, s. 8",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 538",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-538.html"
+  },
+  {
+    "id": "C-46-s539",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "539",
+    "marginal_note": "Order restricting publication of evidence taken at preliminary inquiry",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Taking Evidence of Witnesses",
+    "text": "539\n(1) Prior to the commencement of the taking of evidence at a preliminary inquiry, the justice holding the inquiry\n(a) may, if application therefor is made by the prosecutor, and\n(b) shall, if application therefor is made by any of the accused,\nmake an order directing that the evidence taken at the inquiry shall not be published in any document or broadcast or transmitted in any way before such time as, in respect of each of the accused,\n(c) he or she is discharged, or\n(d) if he or she is ordered to stand trial, the trial is ended.\n(2) [Accused to be informed of right to apply for order] Where an accused is not represented by counsel at a preliminary inquiry, the justice holding the inquiry shall, prior to the commencement of the taking of evidence at the inquiry, inform the accused of his right to make application under subsection (1).\n(3) [Failure to comply with order] Every one who fails to comply with an order made pursuant to subsection (1) is guilty of an offence punishable on summary conviction.\n(4) [Repealed, 2005, c. 32, s. 18]",
+    "history": "R.S., 1985, c. C-46, s. 539; R.S., 1985, c. 27 (1st Supp.), s. 97; 2005, c. 32, s. 18",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 539",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-539.html"
+  },
+  {
+    "id": "C-46-s540",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "540",
+    "marginal_note": "Taking evidence",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Taking Evidence of Witnesses",
+    "text": "540\n(1) Where an accused is before a justice holding a preliminary inquiry, the justice shall\n(a) take the evidence under oath of the witnesses called on the part of the prosecution, subject to subsection 537(1.01), and allow the accused or counsel for the accused to cross-examine them; and\n(b) cause a record of the evidence of each witness to be taken\n(i) in legible writing in the form of a deposition, in Form 31, or by a stenographer appointed by him or pursuant to law, or\n(ii) in a province where a sound recording apparatus is authorized by or under provincial legislation for use in civil cases, by the type of apparatus so authorized and in accordance with the requirements of the provincial legislation.\n(2) [Reading and signing depositions] Where a deposition is taken down in writing, the justice shall, in the presence of the accused, before asking the accused if he wishes to call witnesses,\n(a) cause the deposition to be read to the witness;\n(b) cause the deposition to be signed by the witness; and\n(c) sign the deposition himself.\n(3) [Authentication by justice] Where depositions are taken down in writing, the justice may sign\n(a) at the end of each deposition; or\n(b) at the end of several or of all the depositions in a manner that will indicate that his signature is intended to authenticate each deposition.\n(4) [Stenographer to be sworn] Where the stenographer appointed to take down the evidence is not a duly sworn court stenographer, he shall make oath that he will truly and faithfully report the evidence.\n(5) [Authentication of transcript] Where the evidence is taken down by a stenographer appointed by the justice or pursuant to law, it need not be read to or signed by the witnesses, but, on request of the justice or of one of the parties, shall be transcribed, in whole or in part, by the stenographer and the transcript shall be accompanied by\n(a) an affidavit of the stenographer that it is a true report of the evidence; or\n(b) a certificate that it is a true report of the evidence if the stenographer is a duly sworn court stenographer.\n(6) [Transcription of record taken by sound recording apparatus] Where, in accordance with this Act, a record is taken in any proceedings under this Act by a sound recording apparatus, the record so taken shall, on request of the justice or of one of the parties, be dealt with and transcribed, in whole or in part, and the transcription certified and used in accordance with the provincial legislation, with such modifications as the circumstances require mentioned in subsection (1).\n(7) [Evidence] A justice acting under this Part may receive as evidence any information that would not otherwise be admissible but that the justice considers credible or trustworthy in the circumstances of the case, including a statement that is made by a witness in writing or otherwise recorded.\n(8) [Notice of intention to tender] Unless the justice orders otherwise, no information may be received as evidence under subsection (7) unless the party has given to each of the other parties reasonable notice of his or her intention to tender it, together with a copy of the statement, if any, referred to in that subsection.\n(9) [Appearance for examination] The justice shall, on application of a party, require any person whom the justice considers appropriate to appear for examination or cross-examination with respect to information intended to be tendered as evidence under subsection (7).",
+    "history": "R.S., 1985, c. C-46, s. 540; R.S., 1985, c. 27 (1st Supp.), s. 98; 1997, c. 18, s. 65; 2002, c. 13, s. 29; 2019, c. 25, s. 243",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 540",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-540.html"
+  },
+  {
+    "id": "C-46-s541",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "541",
+    "marginal_note": "Hearing of witnesses",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Taking Evidence of Witnesses",
+    "text": "541\n(1) When the evidence of the witnesses called on the part of the prosecution has been taken down and, if required by this Part, has been read, the justice shall, subject to this section and subsection 537(1.01), hear the witnesses called by the accused.\n(2) [Contents of address to accused] Before hearing any witness called by an accused who is not represented by counsel, the justice shall address the accused as follows or to the like effect:\n(3) [Statement of accused] Where the accused who is not represented by counsel says anything in answer to the address made by the justice pursuant to subsection (2), the answer shall be taken down in writing and shall be signed by the justice and kept with the evidence of the witnesses and dealt with in accordance with this Part.\n(4) [Witnesses for accused] Where an accused is not represented by counsel, the justice shall ask the accused if he or she wishes to call any witnesses after subsections (2) and (3) have been complied with.\n(5) [Depositions of witnesses] Subject to subsection 537(1.01), the justice shall hear each witness called by the accused who testifies to any matter relevant to the inquiry, and for the purposes of this subsection, section 540 applies with any modifications that the circumstances require.",
+    "history": "R.S., 1985, c. C-46, s. 541; R.S., 1985, c. 27 (1st Supp.), s. 99; 1994, c. 44, s. 54; 2019, c. 25, s. 244",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 541",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-541.html"
+  },
+  {
+    "id": "C-46-s542",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "542",
+    "marginal_note": "Confession or admission of accused",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Taking Evidence of Witnesses",
+    "text": "542\n(1) Nothing in this Act prevents a prosecutor giving in evidence at a preliminary inquiry any admission, confession or statement made at any time by the accused that by law is admissible against him.\n(2) [Restriction of publication of reports of preliminary inquiry] Every one who publishes in any document, or broadcasts or transmits in any way, a report that any admission or confession was tendered in evidence at a preliminary inquiry or a report of the nature of such admission or confession so tendered in evidence unless\n(a) the accused has been discharged, or\n(b) if the accused has been ordered to stand trial, the trial has ended,\nis guilty of an offence punishable on summary conviction.\n(3) [Repealed, 2005, c. 32, s. 19]",
+    "history": "R.S., 1985, c. C-46, s. 542; R.S., 1985, c. 27 (1st Supp.), s. 101(E); 2005, c. 32, s. 19",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 542",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-542.html"
+  },
+  {
+    "id": "C-46-s543",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "543",
+    "marginal_note": "Order that accused appear or be taken before justice where offence alleged to have been committed",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Remand Where Offence Committed in Another Jurisdiction",
+    "text": "543\n(1) If an accused is charged with an offence alleged to have been committed out of the limits of the jurisdiction in which they have been charged, the justice before whom they appear or are brought may, at any stage of the inquiry after hearing both parties, order the accused to appear or, if the accused is in custody, issue a warrant in Form 15 to convey the accused before a justice who, having jurisdiction in the place where the offence is alleged to have been committed, shall continue and complete the inquiry.\n(2) [Transmission of transcript and documents and effect of order or warrant] Where a justice makes an order or issues a warrant pursuant to subsection (1), he shall cause the transcript of any evidence given before him in the inquiry and all documents that were then before him and that are relevant to the inquiry to be transmitted to a justice having jurisdiction in the place where the offence is alleged to have been committed and\n(a) any evidence the transcript of which is so transmitted shall be deemed to have been taken by the justice to whom it is transmitted; and\n(b) any appearance notice, undertaking or release order issued to or given or entered into by the accused shall be deemed to have been issued, given or entered into in the jurisdiction where the offence is alleged to have been committed and to require the accused to appear before the justice to whom the transcript and documents are transmitted at the time provided in the order made in respect of the accused under paragraph (1)(a).",
+    "history": "R.S., 1985, c. C-46, s. 543; 2019, c. 25, s. 245",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 543",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-543.html"
+  },
+  {
+    "id": "C-46-s544",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "544",
+    "marginal_note": "Accused absconding during inquiry",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Absconding Accused",
+    "text": "544\n(1) Notwithstanding any other provision of this Act, where an accused, whether or not he is charged jointly with another, absconds during the course of a preliminary inquiry into an offence with which he is charged,\n(a) he shall be deemed to have waived his right to be present at the inquiry, and\n(b) the justice\n(i) may continue the inquiry and, when all the evidence has been taken, shall dispose of the inquiry in accordance with section 548, or\n(ii) if a warrant is issued for the arrest of the accused, may adjourn the inquiry to await his appearance,\nbut where the inquiry is adjourned pursuant to subparagraph (b)(ii), the justice may continue it at any time pursuant to subparagraph (b)(i) if he is satisfied that it would no longer be in the interests of justice to await the appearance of the accused.\n(2) [Adverse inference] Where the justice continues a preliminary inquiry pursuant to subsection (1), he may draw an inference adverse to the accused from the fact that he has absconded.\n(3) [Accused not entitled to re-opening] Where an accused reappears at a preliminary inquiry that is continuing pursuant to subsection (1), he is not entitled to have any part of the proceedings that was conducted in his absence re-opened unless the justice is satisfied that because of exceptional circumstances it is in the interests of justice to re-open the inquiry.\n(4) [Counsel for accused may continue to act] Where an accused has absconded during the course of a preliminary inquiry and the justice continues the inquiry, counsel for the accused is not thereby deprived of any authority he may have to continue to act for the accused in the proceedings.\n(5) [Accused calling witnesses] If, at the conclusion of the evidence on the part of the prosecution at a preliminary inquiry that has been continued under subsection (1), the accused is absent but their counsel is present, the counsel shall be given an opportunity to call witnesses on behalf of the accused, subject to subsection 537(1.01), and subsection 541(5) applies with any modifications that the circumstances require.",
+    "history": "R.S., 1985, c. C-46, s. 544; 1994, c. 44, s. 55; 2019, c. 25, s. 246",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 544",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-544.html"
+  },
+  {
+    "id": "C-46-s545",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "545",
+    "marginal_note": "Witness refusing to be examined",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Procedure where Witness Refuses to Testify",
+    "text": "545\n(1) Where a person, being present at a preliminary inquiry and being required by the justice to give evidence,\n(a) refuses to be sworn,\n(b) having been sworn, refuses to answer the questions that are put to him,\n(c) fails to produce any writings that he is required to produce, or\n(d) refuses to sign his deposition,\nwithout offering a reasonable excuse for his failure or refusal, the justice may adjourn the inquiry and may, by warrant in Form 20, commit the person to prison for a period not exceeding eight clear days or for the period during which the inquiry is adjourned, whichever is the lesser period.\n(2) [Further commitment] Where a person to whom subsection (1) applies is brought before the justice on the resumption of the adjourned inquiry and again refuses to do what is required of him, the justice may again adjourn the inquiry for a period not exceeding eight clear days and commit him to prison for the period of adjournment or any part thereof, and may adjourn the inquiry and commit the person to prison from time to time until the person consents to do what is required of him.\n(3) [Saving] Nothing in this section shall be deemed to prevent the justice from sending the case for trial on any other sufficient evidence taken by him.",
+    "history": "R.S., c. C-34, s. 472",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 545",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-545.html"
+  },
+  {
+    "id": "C-46-s546",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "546",
+    "marginal_note": "Irregularity or variance not to affect validity",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Remedial Provisions",
+    "text": "546 The validity of any proceeding at or subsequent to a preliminary inquiry is not affected by\n(a) any irregularity or defect in the substance or form of the summons or warrant;\n(b) any variance between the charge set out in the summons or warrant and the charge set out in the information; or\n(c) any variance between the charge set out in the summons, warrant or information and the evidence adduced by the prosecution at the inquiry.",
+    "history": "R.S., c. C-34, s. 473",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 546",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-546.html"
+  },
+  {
+    "id": "C-46-s547",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "547",
+    "marginal_note": "Adjournment if accused misled",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Remedial Provisions",
+    "text": "547 Where it appears to the justice that the accused has been deceived or misled by any irregularity, defect or variance mentioned in section 546, he may adjourn the inquiry and may remand the accused or grant him interim release in accordance with Part XVI.",
+    "history": "R.S., c. C-34, s. 474; 1974-75-76, c. 93, s. 59.1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 547",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-547.html"
+  },
+  {
+    "id": "C-46-s547.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "547.1",
+    "marginal_note": "Inability of justice to continue",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Remedial Provisions",
+    "text": "547.1 Where a justice acting under this Part has commenced to take evidence and dies or is unable to continue for any reason, another justice may\n(a) continue taking the evidence at the point at which the interruption in the taking of the evidence occurred, where the evidence was recorded pursuant to section 540 and is available; or\n(b) commence taking the evidence as if no evidence had been taken, where no evidence was recorded pursuant to section 540 or where the evidence is not available.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 100",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 547.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-547.1.html"
+  },
+  {
+    "id": "C-46-s548",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "548",
+    "marginal_note": "Order to stand trial or discharge",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Adjudication and Recognizances",
+    "text": "548\n(1) When all the evidence has been taken by the justice, he shall\n(a) if in his opinion there is sufficient evidence to put the accused on trial for the offence charged or any other indictable offence in respect of the same transaction, order the accused to stand trial; or\n(b) discharge the accused, if in his opinion on the whole of the evidence no sufficient case is made out to put the accused on trial for the offence charged or any other indictable offence in respect of the same transaction.\n(2) [Endorsing charge] Where the justice orders the accused to stand trial for an indictable offence, other than or in addition to the one with which the accused was charged, the justice shall endorse on the information the charges on which he orders the accused to stand trial.\n(2.1) [Where accused ordered to stand trial] A justice who orders that an accused is to stand trial has the power to fix the date for the trial or the date on which the accused must appear in the trial court to have that date fixed.\n(3) [Defect not to affect validity] The validity of an order to stand trial is not affected by any defect apparent on the face of the information in respect of which the preliminary inquiry is held or in respect of any charge on which the accused is ordered to stand trial unless, in the opinion of the court before which an objection to the information or charge is taken, the accused has been misled or prejudiced in his defence by reason of that defect.",
+    "history": "R.S., 1985, c. C-46, s. 548; R.S., 1985, c. 27 (1st Supp.), s. 101; 1994, c. 44, s. 56",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 548",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-548.html"
+  },
+  {
+    "id": "C-46-s549",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "549",
+    "marginal_note": "Order to stand trial at any stage of inquiry with consent",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Adjudication and Recognizances",
+    "text": "549\n(1) Notwithstanding any other provision of this Act, the justice may, at any stage of a preliminary inquiry, with the consent of the accused and the prosecutor, order the accused to stand trial in the court having criminal jurisdiction, without taking or recording any evidence or further evidence.\n(1.1) [Limited preliminary inquiry] If the prosecutor and the accused agree under section 536.5 to limit the scope of a preliminary inquiry to specific issues, the justice, without taking or recording evidence on any other issues, may order the accused to stand trial in the court having criminal jurisdiction.\n(2) [Procedure] If an accused is ordered to stand trial under this section, the justice shall endorse on the information a statement of the consent of the accused and the prosecutor, and the accused shall after that be dealt with in all respects as if ordered to stand trial under section 548.",
+    "history": "R.S., 1985, c. C-46, s. 549; R.S., 1985, c. 27 (1st Supp.), s. 101; 2002, c. 13, s. 30; 2019, c. 25, s. 247",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 549",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-549.html"
+  },
+  {
+    "id": "C-46-s550",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "550",
+    "marginal_note": "Recognizance of witness",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Adjudication and Recognizances",
+    "text": "550\n(1) Where an accused is ordered to stand trial, the justice who held the preliminary inquiry may require any witness whose evidence is, in his opinion, material to enter into a recognizance to give evidence at the trial of the accused and to comply with such reasonable conditions prescribed in the recognizance as the justice considers desirable for securing the attendance of the witness to give evidence at the trial of the accused.\n(2) [Clarification] A recognizance entered into under this section may be set out at the end of a deposition or be separate from it.\n(3) [Sureties or deposit for appearance of witness] A justice may, for any reason satisfactory to him, require any witness entering into a recognizance pursuant to this section\n(a) to produce one or more sureties in such amount as he may direct; or\n(b) to deposit with him a sum of money sufficient in his opinion to ensure that the witness will appear and give evidence.\n(4) [Witness refusing to be bound] Where a witness does not comply with subsection (1) or (3) when required to do so by a justice, he may be committed by the justice, by warrant in Form 24, to a prison in the territorial division where the trial is to be held, there to be kept until he does what is required of him or until the trial is concluded.\n(5) [Discharge] Where a witness has been committed to prison pursuant to subsection (4), the court before which the witness appears or a justice having jurisdiction in the territorial division where the prison is situated may, by order in Form 39, discharge the witness from custody when the trial is concluded.",
+    "history": "R.S., 1985, c. C-46, s. 550; R.S., 1985, c. 27 (1st Supp.), s. 101; 2019, c. 25, s. 248",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 550",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-550.html"
+  },
+  {
+    "id": "C-46-s551",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551",
+    "marginal_note": "Transmission of record by justice",
+    "part": "PART XVIII - Procedure on Preliminary Inquiry",
+    "division": "",
+    "heading": "Transmission of Record",
+    "text": "551 If a justice orders an accused to stand trial, the justice shall immediately send to the clerk or other proper officer of the court by which the accused is to be tried, any information, evidence, exhibits, or statement of the accused taken down in writing in accordance with section 541, any appearance notice, undertaking or release order given by or issued to the accused and any evidence taken before a coroner that is in the possession of the justice.",
+    "history": "R.S., 1985, c. C-46, s. 551; R.S., 1985, c. 27 (1st Supp.), s. 102; 2019, c. 25, s. 249",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.html"
+  },
+  {
+    "id": "C-46-s551.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.1",
+    "marginal_note": "Appointment",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.1\n(1) On application by the prosecutor or the accused or on his or her own motion, the Chief Justice or the Chief Judge of the court before which a trial is to be or is being held or the judge that the Chief Justice or the Chief Judge designates may, if he or she is of the opinion that it is necessary for the proper administration of justice, appoint a judge as the case management judge for that trial at any time before the jury selection, if the trial is before a judge and jury, or before the stage at which the evidence on the merits is presented, if the trial is being heard by a judge without a jury or a provincial court judge.\n(2) [Conference or hearing] The Chief Justice or the Chief Judge or his or her designate may order that a conference between the prosecutor and the accused or counsel for the accused or a hearing be held for the purpose of deciding if it is necessary for the proper administration of justice to proceed with the appointment.\n(3) [Repealed, 2019, c. 25, s. 250]\n(4) [Same judge] The appointment of a judge as the case management judge does not prevent him or her from becoming the judge who hears the evidence on the merits.",
+    "history": "2011, c. 16, s. 4; 2019, c. 25, s. 250",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.1.html"
+  },
+  {
+    "id": "C-46-s551.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.2",
+    "marginal_note": "Role",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.2 The case management judge shall assist in promoting a fair and efficient trial, including by ensuring that the evidence on the merits is presented, to the extent possible, without interruption.",
+    "history": "2011, c. 16, s. 4",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.2.html"
+  },
+  {
+    "id": "C-46-s551.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.3",
+    "marginal_note": "Powers before evidence on merits presented",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.3\n(1) In performing their duties before the stage of the presentation of the evidence on the merits, the case management judge, as a trial judge, exercises the powers that a trial judge has before that stage in order to assist in promoting a fair and efficient trial, including by\n(a) assisting the parties to identify the witnesses to be heard, taking into account the witnesses’ needs and circumstances;\n(b) encouraging the parties to make admissions and reach agreements;\n(c) encouraging the parties to consider any other matters that would promote a fair and efficient trial;\n(d) establishing schedules and imposing deadlines on the parties;\n(e) hearing guilty pleas and imposing sentences;\n(f) assisting the parties to identify the issues that are to be dealt with at the stage at which the evidence on the merits is presented;\n(g) subject to section 551.7, adjudicating any issues that can be decided before that stage, including those related to\n(i) the disclosure of evidence,\n(ii) the admissibility of evidence,\n(iii) the Canadian Charter of Rights and Freedoms,\n(iv) expert witnesses,\n(v) the severance of counts, and\n(vi) the separation of trials on one or more counts when there is more than one accused; and\n(h) ordering, in each case set out in subsection 599(1), that the trial be held in a territorial division in the same province other than that in which the offence would otherwise be tried.\n(2) [Hearing] The case management judge shall order that a hearing be held for the purpose of exercising the power referred to in paragraph (1)(g).\n(3) [Power exercised at trial] When the case management judge exercises the power referred to in paragraph (1)(g), he or she is doing so at trial.\n(4) [Decision binding] A decision that results from the exercise of the power referred to in paragraph (1)(g) is binding on the parties for the remainder of the trial — even if the judge who hears the evidence on the merits is not the same as the case management judge — unless the court is satisfied that it would not be in the interests of justice because, among other considerations, fresh evidence has been adduced.",
+    "history": "2011, c. 16, s. 4; 2019, c. 25, s. 251",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.3.html"
+  },
+  {
+    "id": "C-46-s551.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.4",
+    "marginal_note": "Information relevant to presentation of evidence on merits to be part of court record",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.4\n(1) When the case management judge is of the opinion that the measures to promote a fair and efficient trial that can be taken before the stage of the presentation of the evidence on the merits have been taken — including adjudicating the issues that can be decided — he or she shall ensure that the court record includes information that, in his or her opinion, may be relevant at the stage of the presentation of the evidence on the merits, including\n(a) the names of the witnesses to be heard that have been identified by the parties;\n(b) any admissions made and agreements reached by the parties;\n(c) the estimated time required to conclude the trial;\n(d) any orders and decisions; and\n(e) any issues identified by the parties that are to be dealt with at the stage of the presentation of the evidence on the merits.\n(2) [Exception] This section does not apply to a case management judge who also hears the evidence on the merits.",
+    "history": "2011, c. 16, s. 4",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.4.html"
+  },
+  {
+    "id": "C-46-s551.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.5",
+    "marginal_note": "Trial continuous",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.5 Even if the judge who hears the evidence on the merits is not the same as the case management judge, the trial of an accused shall proceed continuously, subject to adjournment by the court.",
+    "history": "2011, c. 16, s. 4",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.5.html"
+  },
+  {
+    "id": "C-46-s551.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.6",
+    "marginal_note": "Issues referred to case management judge",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.6\n(1) During the presentation of the evidence on the merits, the case management judge shall adjudicate any issue referred to him or her by the judge hearing the evidence on the merits.\n(2) [Powers at stage of presentation of evidence on merits] For the purposes of adjudicating an issue, the case management judge may exercise the powers of a trial judge.",
+    "history": "2011, c. 16, s. 4",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.6.html"
+  },
+  {
+    "id": "C-46-s551.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "551.7",
+    "marginal_note": "Decision whether to hold joint hearing",
+    "part": "PART XVIII.1 - Case Management Judge",
+    "division": "",
+    "heading": "PART XVIII.1 - Case Management Judge",
+    "text": "551.7\n(1) If an issue referred to in any of subparagraphs 551.3(1)(g)(i) to (iii) is to be adjudicated in related trials that are to be or are being held in the same province before a court of the same jurisdiction, the Chief Justice or the Chief Judge of that court or his or her designate may, on application by the prosecutor or the accused or on his or her own motion, determine if it is in the interests of justice, including ensuring consistent decisions, to adjudicate that issue at a joint hearing for some or all of those trials.\n(2) [Considerations] To make the determination, the Chief Justice or the Chief Judge or his or her designate\n(a) shall take into account, among other considerations, the degree to which the evidence relating to the issue is similar in the related trials; and\n(b) may order that a conference between the prosecutor and the accused or counsel for the accused or a hearing be held.\n(3) [Order for joint hearing] If the Chief Justice or the Chief Judge or his or her designate determines that it is in the interests of justice to adjudicate the issue at a joint hearing for some or all of the related trials, he or she shall issue an order\n(a) declaring that a joint hearing be held to adjudicate the issue in the related trials that he or she specifies;\n(b) naming the parties who are to appear at the hearing;\n(c) appointing a judge to adjudicate the issue; and\n(d) designating the territorial division in which the hearing is to be held, if the trials are being held in different territorial divisions.\n(4) [Limitation — indictable offence] However, the order may only be made in respect of a trial for an indictable offence, other than a trial before a provincial court judge, if the indictment has been preferred.\n(5) [Order in court record and transmission to parties] The Chief Justice or the Chief Judge or his or her designate shall cause a copy of the order to be included in the court record of each of the trials specified in the order and to be provided to each of the parties named in it.\n(6) [Transmission of court record] If one of the specified trials is being held in a territorial division other than the one in which the joint hearing will be held, the officer in that territorial division who has custody of the indictment or information and the writings relating to the trial shall, when he or she receives the order, transmit the indictment or information and the writings without delay to the clerk of the court before which the joint hearing is to be held.\n(7) [Order to appear at joint hearing] The judge appointed under the order shall require the parties who are named in it to appear at the joint hearing.\n(8) [Removal of prisoner] The order made under subsection (2) or (3) is sufficient warrant, justification and authority to all sheriffs, keepers of prisons and peace officers for an accused’s removal, disposal and reception in accordance with the terms of the order, and the sheriff may appoint and authorize any peace officer to convey the accused to a prison for the territorial division in which the hearing, as the case may be, is to be held.\n(9) [Powers of judge] The judge appointed under the order may, as a trial judge and for the purpose of adjudicating the issue at the joint hearing, exercise the powers of a trial judge.\n(10) [Adjudication at trial] When the judge adjudicates the issue, he or she is doing so at trial.\n(11) [Decision in court records and return of documents] Once the judge has adjudicated the issue, he or she shall cause his or her decision, with reasons, to be included in the court record of each of the related trials in respect of which the joint hearing was held and, in the case of a trial for which an indictment, information or writings were transmitted by an officer under subsection (6), the judge shall have the documents returned to the officer.",
+    "history": "2011, c. 16, s. 4",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 551.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-551.7.html"
+  },
+  {
+    "id": "C-46-s552",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "552",
+    "marginal_note": "Definitions",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "552 In this Part,\njudge means,\n(a) in the Province of Ontario, a judge of the superior court of criminal jurisdiction of the Province,\n(b) in the Province of Quebec, a judge of the Court of Quebec,\n(c) in the Province of Nova Scotia, a judge of the superior court of criminal jurisdiction of the Province,\n(d) in the Province of New Brunswick, a judge of the Court of Queen’s Bench,\n(e) in the Province of British Columbia, the Chief Justice or a puisne judge of the Supreme Court,\n(f) in the Province of Prince Edward Island, a judge of the Supreme Court,\n(g) in the Province of Manitoba, the Chief Justice or a puisne judge of the Court of Queen’s Bench,\n(h) in the Provinces of Saskatchewan and Alberta, a judge of the superior court of criminal jurisdiction of the province,\n(h.1) in the Province of Newfoundland and Labrador, a judge of the Trial Division of the Supreme Court,\n(i) in Yukon and the Northwest Territories, a judge of the Supreme Court, and\n(j) in Nunavut, a judge of the Nunavut Court of Justice. (juge)\nmagistrate [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 103]",
+    "history": "R.S., 1985, c. C-46, s. 552; R.S., 1985, c. 11 (1st Supp.), s. 2, c. 27 (1st Supp.), s. 103, c. 27 (2nd Supp.), s. 10, c. 40 (4th Supp.), s. 2; 1990, c. 16, s. 6, c. 17, s. 13; 1992, c. 51, s. 38; 1999, c. 3, s. 36; 2002, c. 7, s. 145; 2015, c. 3, s. 53",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 552",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-552.html"
+  },
+  {
+    "id": "C-46-s553",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "553",
+    "marginal_note": "Absolute jurisdiction",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Absolute Jurisdiction",
+    "text": "553 The jurisdiction of a provincial court judge, or in Nunavut, of a judge of the Nunavut Court of Justice, to try an accused is absolute and does not depend on the consent of the accused where the accused is charged in an information\n(a) with\n(i) theft, other than theft of cattle,\n(ii) obtaining money or property by false pretences,\n(iii) unlawfully having in his possession any property or thing or any proceeds of any property or thing knowing that all or a part of the property or thing or of the proceeds was obtained by or derived directly or indirectly from the commission in Canada of an offence punishable by indictment or an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence punishable by indictment,\n(iv) having, by deceit, falsehood or other fraudulent means, defrauded the public or any person, whether ascertained or not, of any property, money or valuable security, or\n(v) mischief under subsection 430(4),\nwhere the subject-matter of the offence is not a testamentary instrument and the alleged value of the subject-matter of the offence does not exceed five thousand dollars;\n(b) with counselling or with a conspiracy or attempt to commit or with being an accessory after the fact to the commission of\n(i) any offence referred to in paragraph (a) in respect of the subject-matter and value thereof referred to in that paragraph, or\n(ii) any offence referred to in paragraph (c); or\n(c) with an offence under\n(i) section 201 (keeping gaming or betting house),\n(ii) section 202 (betting, pool-selling, book-making, etc.),\n(iii) section 203 (placing bets),\n(iv) section 206 (lotteries and games of chance),\n(v) section 209 (cheating at play),\n(vi) [Repealed, 2019, c. 25, s. 251.1]\n(vii) [Repealed, 2000, c. 25, s. 4]\n(viii) section 393 (fraud in relation to fares),\n(viii.01) section 490.031 (failure to comply with order or obligation),\n(viii.02) section 490.0311 (providing false or misleading information),\n(viii.1) section 811 (breach of recognizance),\n(ix) subsection 733.1(1) (failure to comply with probation order), or\n(x) paragraph 4(4)(a) of the Controlled Drugs and Substances Act.\n(xi) [Repealed, 2018, c. 16, s. 219]",
+    "history": "R.S., 1985, c. C-46, s. 553; R.S., 1985, c. 27 (1st Supp.), s. 104; 1992, c. 1, s. 58; 1994, c. 44, s. 57; 1995, c. 22, s. 2; 1996, c. 19, s. 72; 1997, c. 18, s. 66; 1999, c. 3, s. 37; 2000, c. 25, s. 4; 2010, c. 17, s. 25; 2012, c. 1, s. 33; 2018, c. 16, s. 219; 2019, c. 25, s. 251.1",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 553",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-553.html"
+  },
+  {
+    "id": "C-46-s554",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "554",
+    "marginal_note": "Trial by provincial court judge with consent",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Provincial Court Judge’s Jurisdiction with Consent",
+    "text": "554\n(1) Subject to subsection (2), if an accused is charged in an information with an indictable offence other than an offence that is mentioned in section 469, and the offence is not one over which a provincial court judge has absolute jurisdiction under section 553, a provincial court judge may try the accused if the accused elects to be tried by a provincial court judge.\n(2) [Nunavut] With respect to criminal proceedings in Nunavut, if an accused is charged in an information with an indictable offence other than an offence that is mentioned in section 469 and the offence is not one over which a judge of the Nunavut Court of Justice has absolute jurisdiction under section 553, a judge of the Nunavut Court of Justice may try the accused if the accused elects to be tried by a judge without a jury.",
+    "history": "R.S., 1985, c. C-46, s. 554; R.S., 1985, c. 27 (1st Supp.), ss. 105, 203; 1999, c. 3, s. 38; 2002, c. 13, s. 31",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 554",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-554.html"
+  },
+  {
+    "id": "C-46-s555",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "555",
+    "marginal_note": "If charge should be prosecuted by indictment",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Provincial Court Judge’s Jurisdiction with Consent",
+    "text": "555\n(1) If in any proceedings under this Part an accused is before a provincial court judge and it appears to the provincial court judge that for any reason the charge should be prosecuted by indictment, the provincial court judge may, at any time before the accused has entered a defence, decide not to adjudicate and shall then inform the accused of the decision.\n(1.1) [Election before justice] If the provincial court judge has decided not to adjudicate, the judge shall put the accused to an election in the following words:\n(1.2) [Continuing proceedings] If the accused is entitled to a preliminary inquiry and they or the prosecutor requests one, the provincial court judge shall continue the proceedings as a preliminary inquiry.\n(2) [If subject matter is testamentary instrument or exceeds $5,000 in value] If an accused is before a provincial court judge, charged with an offence prosecuted by indictment mentioned in paragraph 553(a) or subparagraph 553(b)(i), and, at any time before the provincial court judge makes an adjudication, the evidence establishes that the subject matter of the offence is a testamentary instrument or that its value exceeds $5,000, the provincial court judge shall put the accused to their election in accordance with subsection 536(2.1).\n(3) [Continuing proceedings] If an accused is put to their election under subsection (1.1) or (2), the following provisions apply:\n(a) if the accused elects to be tried by a judge without a jury or a court composed of a judge and jury or does not elect when put to their election, the provincial court judge shall endorse on the information a record of the nature of the election or deemed election; and\n(b) if the accused elects to be tried by a provincial court judge, the provincial court judge shall endorse on the information a record of the election and continue with the trial.",
+    "history": "R.S., 1985, c. C-46, s. 555; R.S., 1985, c. 27 (1st Supp.), ss. 106, 203; 1994, c. 44, s. 58; 2002, c. 13, s. 32; 2019, c. 25, s. 252; 2022, c. 17, s. 36",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 555",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-555.html"
+  },
+  {
+    "id": "C-46-s555.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "555.1",
+    "marginal_note": "If charge should be prosecuted by indictment — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Provincial Court Judge’s Jurisdiction with Consent",
+    "text": "555.1\n(1) If in any criminal proceedings under this Part an accused is before a judge of the Nunavut Court of Justice and it appears to the judge that for any reason the charge should be prosecuted by indictment, the judge may, at any time before the accused has entered a defence, decide not to adjudicate and shall then inform the accused of the decision.\n(1.1) [Election before justice] If the judge has decided not to adjudicate, the judge shall put the accused to an election in the following words:\n(1.2) [Continuing proceedings] If the accused is entitled to a preliminary inquiry and they or the prosecutor requests one, the judge shall endorse on the information a record of the nature of the election or deemed election and continue the proceedings as a preliminary inquiry.\n(2) [If subject-matter is testamentary instrument or exceeds $5,000 in value — Nunavut] If an accused is before a judge of the Nunavut Court of Justice, charged with an offence prosecuted by indictment mentioned in paragraph 553(a) or subparagraph 553(b)(i), and, at any time before the judge makes an adjudication, the evidence establishes that the subject matter of the offence is a testamentary instrument or that its value exceeds $5,000, the judge shall put the accused to their election in accordance with subsection 536.1(2.1).\n(3) [Continuing proceedings — Nunavut] If an accused is put to their election under subsection (1.1) and no preliminary inquiry is requested, or is put to an election under subsection (2), and elects to be tried by a judge without a jury or a court composed of a judge and jury or does not elect when put to the election, the judge shall endorse on the information a record of the nature of the election or deemed election and continue with the trial.\n(4) [Application to Nunavut] This section, and not section 555, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 39; 2002, c. 13, s. 33; 2019, c. 25, s. 253",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 555.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-555.1.html"
+  },
+  {
+    "id": "C-46-s556",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "556",
+    "marginal_note": "Organization",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Provincial Court Judge’s Jurisdiction with Consent",
+    "text": "556\n(1) An accused organization shall appear by counsel or agent.\n(2) [Non-appearance] Where an accused organization does not appear pursuant to a summons and service of the summons on the organization is proved, the provincial court judge or, in Nunavut, the judge of the Nunavut Court of Justice\n(a) may, if the charge is one over which the judge has absolute jurisdiction, proceed with the trial of the charge in the absence of the accused organization; and\n(b) shall, if the charge is not one over which the judge has absolute jurisdiction, fix the date for the trial or the date on which the accused organization must appear in the trial court to have that date fixed.\n(3) [Preliminary inquiry not requested] If an accused organization appears and a preliminary inquiry is not requested under subsection 536(4), the provincial court judge shall fix the date for the trial or the date on which the organization must appear in the trial court to have that date fixed.\n(4) [Preliminary inquiry not requested — Nunavut] If an accused organization appears and a preliminary inquiry is not requested under subsection 536.1(3), the justice of the peace or the judge of the Nunavut Court of Justice shall fix the date for the trial or the date on which the organization must appear in the trial court to have that date fixed.",
+    "history": "R.S., 1985, c. C-46, s. 556; R.S., 1985, c. 27 (1st Supp.), s. 107; 1999, c. 3, s. 40; 2002, c. 13, s. 34; 2003, c. 21, ss. 9, 22",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 556",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-556.html"
+  },
+  {
+    "id": "C-46-s557",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "557",
+    "marginal_note": "Taking evidence",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Provincial Court Judge’s Jurisdiction with Consent",
+    "text": "557 If an accused is tried by a provincial court judge or a judge of the Nunavut Court of Justice in accordance with this Part, the evidence of witnesses for the prosecutor and the accused must be taken in accordance with the provisions of Part XVIII, other than subsections 540(7) to (9), relating to preliminary inquiries.",
+    "history": "R.S., 1985, c. C-46, s. 557; R.S., 1985, c. 27 (1st Supp.), s. 203; 1999, c. 3, s. 41; 2002, c. 13, s. 35",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 557",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-557.html"
+  },
+  {
+    "id": "C-46-s558",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "558",
+    "marginal_note": "Trial by judge without a jury",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Judge’s Jurisdiction with Consent",
+    "text": "558 If an accused who is charged with an indictable offence, other than an offence mentioned in section 469, elects under section 536 or 536.1 or re-elects under section 561 or 561.1 to be tried by a judge without a jury, the accused shall, subject to this Part, be tried by a judge without a jury.",
+    "history": "R.S., 1985, c. C-46, s. 558; R.S., 1985, c. 27 (1st Supp.), s. 108; 1999, c. 3, s. 41",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 558",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-558.html"
+  },
+  {
+    "id": "C-46-s559",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "559",
+    "marginal_note": "Court of record",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Judge’s Jurisdiction with Consent",
+    "text": "559\n(1) A judge who holds a trial under this Part shall, for all purposes thereof and proceedings connected therewith or relating thereto, be a court of record.\n(2) [Custody of records] The record of a trial that a judge holds under this Part shall be kept in the court over which the judge presides.",
+    "history": "R.S., c. C-34, s. 489",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 559",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-559.html"
+  },
+  {
+    "id": "C-46-s560",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "560",
+    "marginal_note": "Duty of judge",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "560\n(1) If an accused elects, under section 536 or 536.1, to be tried by a judge without a jury, a judge having jurisdiction shall\n(a) on receiving a written notice from the sheriff or other person having custody of the accused stating that the accused is in custody and setting out the nature of the charge against him, or\n(b) on being notified by the clerk of the court that the accused is not in custody and of the nature of the charge against him,\nfix a time and place for the trial of the accused.\n(2) [Notice by sheriff, when given] The sheriff or other person having custody of the accused shall give the notice mentioned in paragraph (1)(a) within twenty-four hours after the accused is ordered to stand trial, if the accused is in custody pursuant to that order or if, at the time of the order, he is in custody for any other reason.\n(3) [Duty of sheriff when date set for trial] Where, pursuant to subsection (1), a time and place is fixed for the trial of an accused who is in custody, the accused\n(a) shall be notified forthwith by the sheriff or other person having custody of the accused of the time and place so fixed; and\n(b) shall be produced at the time and place so fixed.\n(4) [Duty of accused when not in custody] Where an accused is not in custody, the duty of ascertaining from the clerk of the court the time and place fixed for the trial, pursuant to subsection (1), is on the accused, and he shall attend for his trial at the time and place so fixed.\n(5) [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 109]",
+    "history": "R.S., 1985, c. C-46, s. 560; R.S., 1985, c. 27 (1st Supp.), ss. 101(E), 109; 1999, c. 3, s. 42; 2002, c. 13, s. 36",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 560",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-560.html"
+  },
+  {
+    "id": "C-46-s561",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "561",
+    "marginal_note": "Right to re-elect",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "561\n(1) An accused who elects or is deemed to have elected a mode of trial other than trial by a provincial court judge may re-elect,\n(a) if the accused is charged with an offence for which a preliminary inquiry has been requested under subsection 536(4),\n(i) at any time before or after the completion of the preliminary inquiry, with the written consent of the prosecutor, to be tried by a provincial court judge,\n(ii) at any time before the completion of the preliminary inquiry or before the 60th day following the completion of the preliminary inquiry, as of right, another mode of trial other than trial by a provincial court judge, and\n(iii) on or after the 60th day following the completion of the preliminary inquiry, any mode of trial with the written consent of the prosecutor; or\n(b) if the accused is charged with an offence for which they are not entitled to request a preliminary inquiry or if they did not request a preliminary inquiry under subsection 536(4),\n(i) as of right, not later than 60 days before the day first appointed for the trial, another mode of trial other than trial by a provincial court judge, or\n(ii) any mode of trial with the written consent of the prosecutor.\n(2) [Right to re-elect] An accused who elects to be tried by a provincial court judge may, not later than 60 days before the day first appointed for the trial, re-elect as of right another mode of trial, and may do so after that time with the written consent of the prosecutor.\n(3) [Notice of re-election under paragraph (1)(a)] If an accused intends to re-elect under paragraph (1)(a) before the completion of the preliminary inquiry, they shall give notice in writing of their intention to re-elect, together with the written consent of the prosecutor, if that consent is required, to the justice presiding at the preliminary inquiry who shall on receipt of the notice,\n(a) in the case of a re-election under subparagraph (1)(a)(ii), put the accused to their re-election in the manner set out in subsection (7); or\n(b) if the accused intends to re-elect under subparagraph (1)(a)(i) and the justice is not a provincial court judge, notify a provincial court judge or clerk of the court of the accused’s intention to re-elect and send to the provincial court judge or clerk any information, appearance notice, undertaking or release order given by or issued to the accused and any evidence taken before a coroner that is in the possession of the justice.\n(4) [Notice of re-election under paragraph (1)(b) or subsection (2)] If an accused intends to re-elect under paragraph (1)(b) or subsection (2), they shall give notice in writing that they intend to re-elect together with the written consent of the prosecutor, if that consent is required, to the provincial court judge before whom the accused appeared and pleaded or to a clerk of the court.\n(5) [Notice and transmitting record] If an accused intends to re-elect under paragraph (1)(a) after the completion of the preliminary inquiry, they shall give notice in writing, together with the written consent of the prosecutor, if that consent is required, to a judge or clerk of the court of the accused’s original election. The judge or clerk shall, on receipt of the notice,\n(a) notify the judge or provincial court judge or clerk of the court by which the accused wishes to be tried of the accused’s intention to re-elect; and\n(b) send to that judge or provincial court judge or clerk any information, evidence, exhibits and statement of the accused taken down in writing in accordance with section 541, any appearance notice, undertaking or release order given by or issued to the accused and any evidence taken before a coroner that is in the possession of the first-mentioned judge or clerk.\n(6) [Time and place for re-election] Where a provincial court judge or judge or clerk of the court is notified under paragraph (3)(b) or subsection (4) or (5) that the accused wishes to re-elect, the provincial court judge or judge shall forthwith appoint a time and place for the accused to re-elect and shall cause notice thereof to be given to the accused and the prosecutor.\n(7) [Proceedings on re-election] The accused shall attend or, if in custody, shall be produced at the time and place appointed under subsection (6) and shall be put to a re-election after\n(a) the charge on which the accused has been ordered to stand trial or the indictment, if an indictment has been preferred under section 566, 574 or 577 or is filed with the court before which the indictment is to be preferred under section 577, has been read to the accused; or\n(b) the information, in the case of a re-election under paragraph (1)(a), before the completion of the preliminary inquiry, or under paragraph (1)(b) or subsection (2), has been read to the accused.\nThe accused shall be put to their re-election in the following words or in words to the like effect:",
+    "history": "R.S., 1985, c. C-46, s. 561; R.S., 1985, c. 27 (1st Supp.), s. 110; 2002, c. 13, s. 37; 2019, c. 25, s. 254",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 561",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-561.html"
+  },
+  {
+    "id": "C-46-s561.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "561.1",
+    "marginal_note": "Right to re-elect with consent — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "561.1\n(1) An accused who has elected or is deemed to have elected a mode of trial may re-elect any other mode of trial at any time with the written consent of the prosecutor.\n(2) [Right to re-elect before trial — Nunavut] An accused who has elected or is deemed to have elected a mode of trial but has not requested a preliminary inquiry under subsection 536.1(3) or is not entitled to make such a request under that subsection may, as of right, re-elect to be tried by any other mode of trial at any time up to 60 days before the day first appointed for the trial.\n(3) [Right to re-elect at preliminary inquiry — Nunavut] An accused who has elected or is deemed to have elected a mode of trial and has requested a preliminary inquiry under subsection 536.1(3) may, as of right, re-elect to be tried by the other mode of trial at any time before the completion of the preliminary inquiry or before the 60th day after its completion.\n(4) [Notice of re-election under subsection (1) or (3) — Nunavut] If an accused wishes to re-elect under subsection (1) or (3), before the completion of the preliminary inquiry, the accused shall give notice in writing of the wish to re-elect, together with the written consent of the prosecutor, if that consent is required, to the justice of the peace or judge presiding at the preliminary inquiry who shall on receipt of the notice put the accused to a re-election in the manner set out in subsection (9).\n(5) [Notice at preliminary inquiry — Nunavut] If at a preliminary inquiry an accused intends to re-elect under subsection (1) or (3) to be tried by a judge without a jury but does not intend to request a preliminary inquiry under subsection 536.1(3), the presiding justice of the peace shall notify a judge or a clerk of the Nunavut Court of Justice of the accused’s intention to re-elect and send to the judge or clerk any information, appearance notice, undertaking or release order given by or issued to the accused and any evidence taken before a coroner that is in the possession of the justice of the peace.\n(6) [Notice when no preliminary inquiry or preliminary inquiry completed — Nunavut] If an accused who has not requested a preliminary inquiry under subsection 536.1(3), who has had one or who was not entitled to make such a request under that subsection intends to re-elect under this section, the accused shall give notice in writing of the intention to re-elect together with the written consent of the prosecutor, if that consent is required, to the judge before whom the accused appeared and pleaded or to a clerk of the Nunavut Court of Justice.\n(7) [Repealed, 2002, c. 13, s. 38]\n(8) [Time and place for re-election — Nunavut] On receipt of a notice given under any of subsections (4) to (7) that the accused wishes to re-elect, a judge shall immediately appoint a time and place for the accused to re-elect and shall cause notice of the time and place to be given to the accused and the prosecutor.\n(9) [Proceedings on re-election — Nunavut] The accused shall attend or, if in custody, shall be produced at the time and place appointed under subsection (8) and shall be put to a re-election after\n(a) the charge on which the accused has been ordered to stand trial has been read to the accused or, if an indictment has been preferred under section 566, 574 or 577 or is filed with the court before which the indictment is to be preferred under section 577, the indictment has been read to the accused; or\n(b) the information — in the case of a re-election under subsection (1) or (3), before the completion of the preliminary inquiry, or under subsection (2) — has been read to the accused.\nThe accused shall be put to their re-election in the following words or in words to the like effect:\n(10) [Application to Nunavut] This section, and not section 561, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 43; 2002, c. 13, s. 38; 2019, c. 25, s. 255",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 561.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-561.1.html"
+  },
+  {
+    "id": "C-46-s562",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "562",
+    "marginal_note": "Proceedings following re-election",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "562\n(1) If the accused re-elects under subparagraph 561(1)(a)(i) before the completion of the preliminary inquiry, under paragraph 561(1)(a) after the completion of the preliminary inquiry or under paragraph 561(1)(b), the provincial court judge or judge, as the case may be, shall proceed with the trial or appoint a time and place for the trial.\n(2) [Proceedings following re-election] If the accused re-elects under subparagraph 561(1)(a)(ii) before the completion of the preliminary inquiry, or under subsection 561(2), and requests a preliminary inquiry under subsection 536(4), the justice shall proceed with the preliminary inquiry.",
+    "history": "R.S., 1985, c. C-46, s. 562; R.S., 1985, c. 27 (1st Supp.), s. 110; 2019, c. 25, s. 256",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 562",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-562.html"
+  },
+  {
+    "id": "C-46-s562.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "562.1",
+    "marginal_note": "Proceedings following re-election — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "562.1\n(1) If the accused re-elects under subsection 561.1(1) to be tried by a judge without a jury and does not request a preliminary inquiry under subsection 536.1(3), or if the accused re-elects any other mode of trial under subsection 561.1(2) but is not entitled to make a request for a preliminary inquiry under subsection 536.1(3), the judge shall proceed with the trial or appoint a time and place for the trial.\n(2) [Proceedings following re-election — Nunavut] If the accused re-elects under section 561.1 before the completion of the preliminary inquiry to be tried by a judge without a jury or by a court composed of a judge and jury, and requests a preliminary inquiry under subsection 536.1(3), the justice of the peace or judge shall proceed with the preliminary inquiry.\n(3) [Application to Nunavut] This section, and not section 562, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 44; 2002, c. 13, s. 39; 2019, c. 25, s. 257",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 562.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-562.1.html"
+  },
+  {
+    "id": "C-46-s563",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "563",
+    "marginal_note": "Proceedings on re-election to be tried by provincial court judge without jury",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "563 Where an accused re-elects under section 561 to be tried by a provincial court judge,\n(a) the accused shall be tried on the information that was before the justice at the preliminary inquiry, if applicable, subject to any amendments to the information that may be allowed by the provincial court judge by whom the accused is tried; and\n(b) the provincial court judge before whom the re-election is made shall endorse on the information a record of the re-election.",
+    "history": "R.S., 1985, c. C-46, s. 563; R.S., 1985, c. 27 (1st Supp.), s. 110; 2019, c. 25, s. 258",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 563",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-563.html"
+  },
+  {
+    "id": "C-46-s563.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "563.1",
+    "marginal_note": "Proceedings on re-election to be tried by judge without jury — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "563.1\n(1) If an accused re-elects under section 561.1 to be tried by a judge without a jury and does not request a preliminary inquiry under subsection 536.1(3) or is not entitled to make such a request under that subsection,\n(a) the accused shall be tried on the information that was before the justice of the peace or judge at the preliminary inquiry, if applicable, subject to any amendments that may be allowed by the judge by whom the accused is tried; and\n(b) the judge before whom the re-election is made shall endorse on the information a record of the re-election.\n(2) [Application to Nunavut] This section, and not section 563, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 45; 2002, c. 13, s. 40; 2019, c. 25, s. 259",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 563.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-563.1.html"
+  },
+  {
+    "id": "C-46-s564",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "564",
+    "marginal_note": "",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "564 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 110]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 564",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-564.html"
+  },
+  {
+    "id": "C-46-s565",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "565",
+    "marginal_note": "Election deemed to have been made",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Election",
+    "text": "565\n(1) If an accused is ordered to stand trial for an offence that, under this Part, may be tried by a judge without a jury, the accused shall, for the purposes of the provisions of this Part relating to election and re-election, be deemed to have elected to be tried by a court composed of a judge and jury if\n(a) the justice of the peace, provincial court judge or judge, as the case may be, declined to record the election or re-election of the accused under section 567 or subsection 567.1(1); or\n(b) the accused does not elect when put to an election under section 536 or 536.1.\n(1.1) [Repealed, 2019, c. 25, s. 260]\n(2) [When direct indictment preferred] If an accused is to be tried after an indictment has been preferred against the accused on the basis of a consent or order given under section 577, the accused is, for the purposes of the provisions of this Part relating to election and re-election, deemed to have elected to be tried by a court composed of a judge and jury and not to have requested a preliminary inquiry under subsection 536(4) or 536.1(3), if they were entitled to make such a request, and may re-elect to be tried by a judge without a jury without a preliminary inquiry.\n(3) [Notice of re-election] If an accused intends to re-elect under subsection (2), the accused shall give notice in writing to a judge or clerk of the court where the indictment has been filed or preferred. The judge or clerk shall, on receipt of the notice, notify a judge having jurisdiction or clerk of the court by which the accused wishes to be tried of the accused’s intention to re-elect and send to that judge or clerk any indictment, appearance notice, undertaking or release order given by or issued to the accused, any summons or warrant issued under section 578 and any evidence taken before a coroner that is in the possession of the first-mentioned judge or clerk.\n(4) [Application] Subsections 561(6) and (7), or subsections 561.1(8) and (9), as the case may be, apply to a re-election made under subsection (3).",
+    "history": "R.S., 1985, c. C-46, s. 565; R.S., 1985, c. 27 (1st Supp.), s. 111; 1999, c. 3, s. 46; 2002, c. 13, s. 41; 2008, c. 18, s. 23; 2019, c. 25, s. 260",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 565",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-565.html"
+  },
+  {
+    "id": "C-46-s566",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "566",
+    "marginal_note": "Indictment",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Trial",
+    "text": "566\n(1) The trial of an accused for an indictable offence, other than a trial before a provincial court judge, shall be on an indictment in writing setting forth the offence with which he is charged.\n(2) [Preferring indictment] Where an accused elects under section 536 or re-elects under section 561 to be tried by a judge without a jury, an indictment in Form 4 may be preferred.\n(3) [What counts may be included and who may prefer indictment] Section 574 and subsection 576(1) apply, with such modifications as the circumstances require, to the preferring of an indictment pursuant to subsection (2).",
+    "history": "R.S., 1985, c. C-46, s. 566; R.S., 1985, c. 27 (1st Supp.), s. 111; 1997, c. 18, s. 67",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 566",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-566.html"
+  },
+  {
+    "id": "C-46-s566.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "566.1",
+    "marginal_note": "Indictment — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "Trial",
+    "text": "566.1\n(1) The trial of an accused for an indictable offence, other than an indictable offence referred to in section 553 or an offence in respect of which the accused has elected or re-elected to be tried by a judge without a jury and in respect of which no party has requested a preliminary inquiry under subsection 536.1(3) or was not entitled to make such a request under that subsection, must be on an indictment in writing setting out the offence with which the accused is charged.\n(2) [Preferring indictment — Nunavut] If an accused elects under section 536.1 or re-elects under section 561.1 to be tried by a judge without a jury and one of the parties requests a preliminary inquiry under subsection 536.1(3), an indictment in Form 4 may be preferred.\n(3) [What counts may be included and who may prefer indictment — Nunavut] Section 574 and subsection 576(1) apply, with any modifications that the circumstances require, to the preferring of an indictment under subsection (2).\n(4) [Application to Nunavut] This section, and not section 566, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 47; 2002, c. 13, s. 42; 2019, c. 25, s. 261",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 566.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-566.1.html"
+  },
+  {
+    "id": "C-46-s567",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "567",
+    "marginal_note": "Mode of trial when two or more accused",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "567 Despite any other provision of this Part, if two or more persons are jointly charged in an information, unless all of them elect or re-elect or are deemed to have elected the same mode of trial, the justice, provincial court judge or judge may decline to record any election, re-election or deemed election for trial by a provincial court judge or a judge without a jury.",
+    "history": "R.S., 1985, c. C-46, s. 567; R.S., 1985, c. 27 (1st Supp.), s. 111; 2002, c. 13, s. 43",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 567",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-567.html"
+  },
+  {
+    "id": "C-46-s567.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "567.1",
+    "marginal_note": "Mode of trial if two or more accused — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "567.1\n(1) Despite any other provision of this Part, if two or more persons are jointly charged in an information, unless all of them elect or re-elect or are deemed to have elected the same mode of trial, the justice of the peace or judge may decline to record any election, re-election or deemed election for trial by a judge without a jury.\n(2) [Application to Nunavut] This section, and not section 567, applies in respect of criminal proceedings in Nunavut.",
+    "history": "1999, c. 3, s. 48; 2002, c. 13, s. 43",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 567.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-567.1.html"
+  },
+  {
+    "id": "C-46-s568",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "568",
+    "marginal_note": "Attorney General may require trial by jury",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "568 Even if an accused elects under section 536 or re-elects under section 561 or subsection 565(2) to be tried by a judge or provincial court judge, as the case may be, the Attorney General may require the accused to be tried by a court composed of a judge and jury unless the alleged offence is one that is punishable with imprisonment for five years or less. If the Attorney General so requires, a judge or provincial court judge has no jurisdiction to try the accused under this Part and a preliminary inquiry must be held if requested under subsection 536(4), unless one has already been held or the re-election was made under subsection 565(2).",
+    "history": "R.S., 1985, c. C-46, s. 568; R.S., 1985, c. 27 (1st Supp.), s. 111; 2002, c. 13, s. 43; 2008, c. 18, s. 24",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 568",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-568.html"
+  },
+  {
+    "id": "C-46-s569",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "569",
+    "marginal_note": "Attorney General may require trial by jury — Nunavut",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "569\n(1) Even if an accused elects under section 536.1 or re-elects under section 561.1 or subsection 565(2) to be tried by a judge without a jury, the Attorney General may require the accused to be tried by a court composed of a judge and jury unless the alleged offence is one that is punishable with imprisonment for five years or less. If the Attorney General so requires, a judge has no jurisdiction to try the accused under this Part and a preliminary inquiry must be held if requested under subsection 536.1(3), unless one has already been held or the re-election was made under subsection 565(2).\n(2) [Application to Nunavut] This section, and not section 568, applies in respect of criminal proceedings in Nunavut.",
+    "history": "R.S., 1985, c. C-46, s. 569; R.S., 1985, c. 27 (1st Supp.), s. 111; 1999, c. 3, s. 49; 2002, c. 13, s. 44; 2008, c. 18, s. 24.1",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 569",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-569.html"
+  },
+  {
+    "id": "C-46-s570",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "570",
+    "marginal_note": "Record of conviction or order",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "570\n(1) If an accused who is tried under this Part is determined by a judge or provincial court judge to be guilty of an offence on acceptance of a plea of guilty or on a finding of guilt, the judge or provincial court judge, as the case may be, shall endorse the information accordingly and shall sentence the accused or otherwise deal with the accused in the manner authorized by law and, on request by the accused, the prosecutor, a peace officer or any other person, a conviction in Form 35 and a certified copy of it, or an order in Form 36 and a certified copy of it, shall be drawn up and the certified copy shall be delivered to the person making the request.\n(2) [Acquittal and record of acquittal] If an accused who is tried under this Part is found not guilty of an offence with which the accused is charged, the judge or provincial court judge, as the case may be, shall immediately acquit the accused in respect of that offence, an order in Form 37 shall be drawn up and, on request, a certified copy shall be drawn up and delivered to the accused.\n(3) [Transmission of record] Where an accused elects to be tried by a provincial court judge under this Part, the provincial court judge shall transmit the written charge, the memorandum of adjudication and the conviction, if any, into such custody as the Attorney General may direct.\n(4) [Proof of conviction, order or acquittal] A copy of a conviction in Form 35 or of an order in Form 36 or 37, certified by the judge or by the clerk or other proper officer of the court, or by the provincial court judge, as the case may be, or proved to be a true copy, is, on proof of the identity of the person to whom the conviction or order relates, sufficient evidence in any legal proceedings to prove the conviction of that person or the making of the order against that person or his acquittal, as the case may be, for the offence mentioned in the copy of the conviction or order.\n(5) [Warrant of committal] If an accused other than an organization is convicted, the judge or provincial court judge, as the case may be, shall issue a warrant of committal in Form 21, and section 528 applies in respect of a warrant of committal issued under this subsection.\n(6) [Admissibility of certified copy] If a warrant of committal is signed by a clerk of a court, a copy of the warrant of committal, certified by the clerk, is admissible in evidence in any proceeding.",
+    "history": "R.S., 1985, c. C-46, s. 570; R.S., 1985, c. 27 (1st Supp.), ss. 112, 203, c. 1 (4th Supp.), s. 18(F); 1994, c. 44, s. 59; 2003, c. 21, s. 10; 2019, c. 25, s. 262",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 570",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-570.html"
+  },
+  {
+    "id": "C-46-s571",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "571",
+    "marginal_note": "Adjournment",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "571 A judge or provincial court judge acting under this Part may from time to time adjourn a trial until it is finally terminated.",
+    "history": "R.S., 1985, c. C-46, s. 571; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 571",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-571.html"
+  },
+  {
+    "id": "C-46-s572",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "572",
+    "marginal_note": "Application of Parts XVI, XVIII, XX and XXIII",
+    "part": "PART XIX - Indictable Offences — Trial Without Jury",
+    "division": "",
+    "heading": "General",
+    "text": "572 The provisions of Part XVI, the provisions of Part XVIII relating to transmission of the record by a provincial court judge where he holds a preliminary inquiry, and the provisions of Parts XX and XXIII, in so far as they are not inconsistent with this Part, apply, with such modifications as the circumstances require, to proceedings under this Part.",
+    "history": "R.S., 1985, c. C-46, s. 572; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 572",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-572.html"
+  },
+  {
+    "id": "C-46-s573",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "573",
+    "marginal_note": "Nunavut Court of Justice",
+    "part": "PART XIX.1 - Nunavut Court of Justice",
+    "division": "",
+    "heading": "PART XIX.1 - Nunavut Court of Justice",
+    "text": "573\n(1) The powers to be exercised and the duties and functions to be performed under this Act by a court of criminal jurisdiction, a summary conviction court, a judge, a provincial court judge, a justice or a justice of the peace may be exercised or performed by a judge of the Nunavut Court of Justice.\n(2) [Status when exercising power] A power exercised or a duty or function performed by a judge of the Nunavut Court of Justice under subsection (1) is exercised or performed by that judge as a judge of a superior court.\n(3) [Interpretation] Subsection (2) does not authorize a judge of the Nunavut Court of Justice who is presiding at a preliminary inquiry to grant a remedy under section 24 of the Canadian Charter of Rights and Freedoms.",
+    "history": "R.S., 1985, c. C-46, s. 573; R.S., 1985, c. 27 (1st Supp.), s. 113; 1999, c. 3, s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 573",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-573.html"
+  },
+  {
+    "id": "C-46-s573.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "573.1",
+    "marginal_note": "Application for review — Nunavut",
+    "part": "PART XIX.1 - Nunavut Court of Justice",
+    "division": "",
+    "heading": "PART XIX.1 - Nunavut Court of Justice",
+    "text": "573.1\n(1) An application for review may be made by the Attorney General or the accused, or by any person directly affected by the decision or order, to a judge of the Court of Appeal of Nunavut in respect of a decision or order of a judge of the Nunavut Court of Justice\n(a) relating to a warrant or summons;\n(b) relating to the conduct of a preliminary inquiry, including an order under subsection 548(1);\n(c) relating to a subpoena;\n(d) relating to the publication or broadcasting of information or access to the court room for all or part of the proceedings;\n(e) to refuse to quash an information or indictment; or\n(f) relating to the detention, disposal or forfeiture of any thing seized under a warrant or order.\n(2) [Limitation] A decision or order may not be reviewed under this section if\n(a) the decision or order is of a kind that could only be made in a province or a territory other than Nunavut by a superior court of criminal jurisdiction or a judge as defined in section 552; or\n(b) another statutory right of review is available.\n(3) [Grounds of review] The judge of the Court of Appeal of Nunavut may grant relief under subsection (4) only if the judge is satisfied that\n(a) in the case of any decision or order mentioned in subsection (1),\n(i) the judge of the Nunavut Court of Justice failed to observe a principle of natural justice or failed or refused to exercise the judge’s jurisdiction, or\n(ii) the decision or order was made as a result of an irrelevant consideration or for an improper purpose;\n(b) in the case of a decision or order mentioned in paragraph (1)(a), that\n(i) the judge failed to comply with a statutory requirement for the making of the decision or order,\n(ii) the decision or order was made in the absence of any evidence that a statutory requirement for the making of the decision or order was met,\n(iii) the decision or order was made as a result of reckless disregard for the truth, fraud, intentional misrepresentation of material facts or intentional omission to state material facts,\n(iv) the warrant is so vague or lacking in particularity that it authorizes an unreasonable search, or\n(v) the warrant lacks a material term or condition that is required by law;\n(c) in the case of a decision or order mentioned in paragraph (1)(b), that the judge of the Nunavut Court of Justice\n(i) failed to follow a mandatory provision of this Act relating to the conduct of a preliminary inquiry,\n(ii) ordered the accused to stand trial when there was no evidence adduced on which a properly instructed jury acting reasonably could convict, or\n(iii) discharged the accused when there was some evidence adduced on which a properly instructed jury acting reasonably could convict;\n(d) in the case of a decision or order mentioned in paragraph (1)(c) or (d), that the judge of the Nunavut Court of Justice erred in law;\n(e) in the case of a decision or order mentioned in paragraph (1)(e), that\n(i) the information or indictment failed to give the accused notice of the charge,\n(ii) the judge of the Nunavut Court of Justice did not have jurisdiction to try the offence, or\n(iii) the provision creating the offence alleged to have been committed by the accused is unconstitutional; or\n(f) in the case of a decision or order mentioned in paragraph (1)(f), that\n(i) the judge failed to comply with a statutory requirement for the making of the decision or order,\n(ii) the decision or order was made in the absence of any evidence that a statutory requirement for the making of the decision or order was met, or\n(iii) the decision or order was made as a result of reckless disregard for the truth, fraud, intentional misrepresentation of material facts or intentional omission to state material facts.\n(4) [Powers of judge] On the hearing of the application for review, the judge of the Court of Appeal of Nunavut may do one or more of the following:\n(a) order a judge of the Nunavut Court of Justice to do any act or thing that the judge or any other judge of that court failed or refused to do or has delayed in doing;\n(b) prohibit or restrain a decision, order or proceeding of a judge of the Nunavut Court of Justice;\n(c) declare invalid or unlawful, quash or set aside, in whole or in part, a decision, order or proceeding of a judge of the Nunavut Court of Justice;\n(d) refer back for determination in accordance with any directions that the judge considers to be appropriate, a decision, order or proceeding of a judge of the Nunavut Court of Justice;\n(e) grant any remedy under subsection 24(1) of the Canadian Charter of Rights and Freedoms;\n(f) refuse to grant any relief if the judge is of the opinion that no substantial wrong or miscarriage of justice has occurred or that the subject-matter of the application should be determined at trial or on appeal; and\n(g) dismiss the application.\n(5) [Interim orders] If an application for review is made, a judge of the Court of Appeal of Nunavut may make any interim order that the judge considers appropriate pending the final disposition of the application for review.\n(6) [Rules] A person who proposes to make an application for review shall do so in the manner and within the period that may be directed by rules of court, except that a judge of the Court of Appeal of Nunavut may at any time extend any period specified in the rules.\n(7) [Appeal] An appeal lies to the Court of Appeal of Nunavut against a decision or order made under subsection (4). The provisions of Part XXI apply, with any modifications that the circumstances require, to the appeal.",
+    "history": "1999, c. 3, s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 573.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-573.1.html"
+  },
+  {
+    "id": "C-46-s573.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "573.2",
+    "marginal_note": "Habeas corpus",
+    "part": "PART XIX.1 - Nunavut Court of Justice",
+    "division": "",
+    "heading": "PART XIX.1 - Nunavut Court of Justice",
+    "text": "573.2\n(1) Habeas corpus proceedings may be brought before a judge of the Court of Appeal of Nunavut in respect of an order made or warrant issued by a judge of the Nunavut Court of Justice, except where\n(a) the order or warrant is of a kind that could only be made or issued in a province or a territory other than Nunavut by a superior court of criminal jurisdiction or a judge as defined in section 552; or\n(b) another statutory right of review or appeal is available.\n(2) [Exception] Despite subsection (1), habeas corpus proceedings may be brought before a judge of the Court of Appeal of Nunavut with respect to an order or warrant of a judge of the Nunavut Court of Justice if the proceedings are brought to challenge the constitutionality of a person’s detention or confinement.\n(3) [Provisions apply] Subsections 784(2) to (6) apply in respect of any proceedings brought under subsection (1) or (2).",
+    "history": "1999, c. 3, s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 573.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-573.2.html"
+  },
+  {
+    "id": "C-46-s574",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "574",
+    "marginal_note": "Prosecutor may prefer indictment",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "574\n(1) Subject to subsection (3), the prosecutor may, whether the charges were included in one information or not, prefer an indictment against any person who has been ordered to stand trial in respect of\n(a) any charge on which that person was ordered to stand trial; or\n(b) any charge founded on the facts disclosed by the evidence taken on the preliminary inquiry, in addition to or in substitution for any charge on which that person was ordered to stand trial.\n(1.1) [Preferring indictment when no preliminary inquiry] If a person has not requested a preliminary inquiry under subsection 536(4) or 536.1(3) into the charge or was not entitled to make such a request, the prosecutor may, subject to subsection (3), prefer an indictment against a person in respect of a charge set out in an information or informations, or any included charge, at any time after the person has made an election, re-election or deemed election on the information or informations.\n(1.2) [Preferring single indictment] If indictments may be preferred under both subsections (1) and (1.1), the prosecutor may prefer a single indictment in respect of one or more charges referred to in subsection (1) combined with one or more charges or included charges referred to in subsection (1.1).\n(2) [Consent to inclusion of other charges] An indictment preferred under any of subsections (1) to (1.2) may, if the accused consents, include a charge that is not referred to in those subsections, and the offence charged may be dealt with, tried and determined and punished in all respects as if it were an offence in respect of which the accused had been ordered to stand trial. However, if the offence was committed wholly in a province other than that in which the accused is before the court, subsection 478(3) applies.\n(3) [Private prosecutor requires consent] In a prosecution conducted by a prosecutor other than the Attorney General and in which the Attorney General does not intervene, an indictment may not be preferred under any of subsections (1) to (1.2) before a court without the written order of a judge of that court.",
+    "history": "R.S., 1985, c. C-46, s. 574; R.S., 1985, c. 27 (1st Supp.), s. 113; 2002, c. 13, s. 45; 2019, c. 25, s. 263",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 574",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-574.html"
+  },
+  {
+    "id": "C-46-s575",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "575",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "575 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 113]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 575",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-575.html"
+  },
+  {
+    "id": "C-46-s576",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "576",
+    "marginal_note": "Indictment",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "576\n(1) Except as provided in this Act, no indictment shall be preferred.\n(2) [Criminal information and bill of indictment] No criminal information shall be laid or granted and no bill of indictment shall be preferred before a grand jury.\n(3) [Coroner’s inquisition] No person shall be tried on a coroner’s inquisition.",
+    "history": "R.S., 1985, c. C-46, s. 576; R.S., 1985, c. 27 (1st Supp.), s. 114",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 576",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-576.html"
+  },
+  {
+    "id": "C-46-s577",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "577",
+    "marginal_note": "Direct indictments",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "577 Despite section 574, an indictment may be preferred even if the accused has not been given the opportunity to request a preliminary inquiry, a preliminary inquiry has been commenced but not concluded or a preliminary inquiry has been held and the accused has been discharged, if\n(a) in the case of a prosecution conducted by the Attorney General or one in which the Attorney General intervenes, the personal consent in writing of the Attorney General or Deputy Attorney General is filed in court; or\n(b) in any other case, a judge of the court so orders.",
+    "history": "R.S., 1985, c. C-46, s. 577; R.S., 1985, c. 27 (1st Supp.), s. 115, c. 1 (4th Supp.), s. 18(F); 2002, c. 13, s. 46",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 577",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-577.html"
+  },
+  {
+    "id": "C-46-s578",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "578",
+    "marginal_note": "Summons or warrant",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "578\n(1) Where notice of the recommencement of proceedings has been given pursuant to subsection 579(2) or an indictment has been filed with the court before which the proceedings are to commence or recommence, the court, if it considers it necessary, may issue\n(a) a summons addressed to, or\n(b) a warrant for the arrest of,\nthe accused or defendant, as the case may be, to compel him to attend before the court to answer the charge described in the indictment.\n(2) [Part XVI to apply] The provisions of Part XVI apply with such modifications as the circumstances require where a summons or warrant is issued under subsection (1).",
+    "history": "R.S., 1985, c. C-46, s. 578; R.S., 1985, c. 27 (1st Supp.), s. 116",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 578",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-578.html"
+  },
+  {
+    "id": "C-46-s579",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "579",
+    "marginal_note": "Attorney General may direct stay",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "579\n(1) The Attorney General or counsel instructed by the Attorney General for that purpose may, at any time after any proceedings in relation to an accused or a defendant are commenced and before judgment, direct the clerk or other proper officer of the court to make an entry on the record that the proceedings are stayed by the Attorney General’s or counsel’s direction, as the case may be, and the entry shall then be made, at which time the proceedings shall be stayed accordingly and any undertaking or release order relating to the proceedings is vacated.\n(2) [Recommencement of proceedings] Proceedings stayed in accordance with subsection (1) may be recommenced, without laying a new information or preferring a new indictment, as the case may be, by the Attorney General or counsel instructed by him for that purpose giving notice of the recommencement to the clerk of the court in which the stay of the proceedings was entered, but where no such notice is given within one year after the entry of the stay of proceedings, or before the expiration of the time within which the proceedings could have been commenced, whichever is the earlier, the proceedings shall be deemed never to have been commenced.",
+    "history": "R.S., 1985, c. C-46, s. 579; R.S., 1985, c. 27 (1st Supp.), s. 117; 2019, c. 25, s. 264",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 579",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-579.html"
+  },
+  {
+    "id": "C-46-s579.001",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "579.001",
+    "marginal_note": "Instruction to stay",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "579.001\n(1) The Attorney General or counsel instructed by him or her for that purpose shall, at any time after proceedings in relation to an act or omission of a preclearance officer, as defined in section 5 of the Preclearance Act, 2016, are commenced and before judgment, direct the clerk or other proper officer of the court to make an entry on the record that the proceedings are stayed by direction of the Attorney General if the Government of the United States has provided notice of the exercise of primary criminal jurisdiction under paragraph 14 of Article X of the Agreement.\n(2) [Stay] The clerk or other officer of the court shall make the entry immediately after being so directed, and on the entry being made the proceedings are stayed and any recognizance relating to the proceedings is vacated.\n(3) [Recommencement] The proceedings may be recommenced without laying a new information or preferring a new indictment, if the Attorney General or counsel instructed by him or her gives notice to the clerk or other officer of the court that\n(a) the Government of the United States has provided notice of waiver under paragraph 15 of Article X of the Agreement; or\n(b) the Government of the United States has declined, or is unable, to prosecute the accused and the accused has returned to Canada.\n(4) [Proceedings deemed never commenced] However, if the Attorney General or counsel does not give notice under subsection (3) on or before the first anniversary of the day on which the stay of proceedings was entered, the proceedings are deemed never to have been commenced.\n(5) [Definition of Agreement] In this section, Agreement means the Agreement on Land, Rail, Marine, and Air Transport Preclearance between the Government of Canada and the Government of the United States of America, done at Washington on March 16, 2015.",
+    "history": "2017, c. 27, s. 62",
+    "last_amended": "2019-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 579.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-579.001.html"
+  },
+  {
+    "id": "C-46-s579.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "579.01",
+    "marginal_note": "When Attorney General does not stay proceedings",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "579.01 If the Attorney General intervenes in proceedings and does not stay them under section 579, he or she may, without conducting the proceedings, call witnesses, examine and cross-examine witnesses, present evidence and make submissions.",
+    "history": "2002, c. 13, s. 47",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 579.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-579.01.html"
+  },
+  {
+    "id": "C-46-s579.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "579.1",
+    "marginal_note": "Intervention by Attorney General of Canada or Director of Public Prosecutions",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "579.1\n(1) The Attorney General of Canada or the Director of Public Prosecutions appointed under subsection 3(1) of the Director of Public Prosecutions Act, or counsel instructed by him or her for that purpose, may intervene in proceedings in the following circumstances:\n(a) the proceedings are in respect of an offence for which he or she has the power to commence or to conduct a proceeding;\n(b) the proceedings have not been instituted by an Attorney General;\n(c) judgment has not been rendered; and\n(d) the Attorney General of the province in which the proceedings are taken has not intervened.\n(2) [Sections 579 and 579.01 to apply] Sections 579 and 579.01 apply, with any modifications that the circumstances require, to proceedings in which the Attorney General of Canada or the Director of Public Prosecutions intervenes under this section.",
+    "history": "1994, c. 44, s. 60; 2019, c. 25, s. 265",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 579.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-579.1.html"
+  },
+  {
+    "id": "C-46-s580",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "580",
+    "marginal_note": "Form of indictment",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Preferring Indictment",
+    "text": "580 An indictment is sufficient if it is on paper and is in Form 4.",
+    "history": "R.S., 1985, c. C-46, s. 580; R.S., 1985, c. 27 (1st Supp.), s. 117",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 580",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-580.html"
+  },
+  {
+    "id": "C-46-s581",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "581",
+    "marginal_note": "Substance of offence",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "General Provisions respecting Counts",
+    "text": "581\n(1) Each count in an indictment shall in general apply to a single transaction and shall contain in substance a statement that the accused or defendant committed an offence therein specified.\n(2) [Form of statement] The statement referred to in subsection (1) may be\n(a) in popular language without technical averments or allegations of matters that are not essential to be proved;\n(b) in the words of the enactment that describes the offence or declares the matters charged to be an indictable offence; or\n(c) in words that are sufficient to give to the accused notice of the offence with which he is charged.\n(3) [Details of circumstances] A count shall contain sufficient detail of the circumstances of the alleged offence to give to the accused reasonable information with respect to the act or omission to be proved against him and to identify the transaction referred to, but otherwise the absence or insufficiency of details does not vitiate the count.\n(4) [Indictment for treason] If an accused is charged with an offence under section 47 or sections 50 to 53, every overt act that is to be relied on shall be stated in the indictment.\n(5) [Reference to section] A count may refer to any section, subsection, paragraph or subparagraph of the enactment that creates the offence charged, and for the purpose of determining whether a count is sufficient, consideration shall be given to any such reference.\n(6) [General provisions not restricted] Nothing in this Part relating to matters that do not render a count insufficient shall be deemed to restrict or limit the application of this section.",
+    "history": "R.S., 1985, c. C-46, s. 581; R.S., 1985, c. 27 (1st Supp.), s. 118; 2018, c. 29, s. 63",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 581",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-581.html"
+  },
+  {
+    "id": "C-46-s582",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "582",
+    "marginal_note": "High treason and first degree murder",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "General Provisions respecting Counts",
+    "text": "582 No person shall be convicted for the offence of high treason or first degree murder unless in the indictment charging the offence he is specifically charged with that offence.",
+    "history": "R.S., c. C-34, s. 511; 1973-74, c. 38, s. 4; 1974-75-76, c. 105, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 582",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-582.html"
+  },
+  {
+    "id": "C-46-s583",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "583",
+    "marginal_note": "Certain omissions not grounds for objection",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "General Provisions respecting Counts",
+    "text": "583 No count in an indictment is insufficient by reason of the absence of details where, in the opinion of the court, the count otherwise fulfils the requirements of section 581 and, without restricting the generality of the foregoing, no count in an indictment is insufficient by reason only that\n(a) it does not name the person injured or intended or attempted to be injured;\n(b) it does not name the person who owns or has a special property or interest in property mentioned in the count;\n(c) it charges an intent to defraud without naming or describing the person whom it was intended to defraud;\n(d) it does not set out any writing that is the subject of the charge;\n(e) it does not set out the words used where words that are alleged to have been used are the subject of the charge;\n(f) it does not specify the means by which the alleged offence was committed;\n(g) it does not name or describe with precision any person, place or thing; or\n(h) it does not, where the consent of a person, official or authority is required before proceedings may be instituted for an offence, state that the consent has been obtained.",
+    "history": "R.S., c. C-34, s. 512",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 583",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-583.html"
+  },
+  {
+    "id": "C-46-s584",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "584",
+    "marginal_note": "Sufficiency of count charging libel",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Special Provisions respecting Counts",
+    "text": "584\n(1) No count for publishing a seditious or defamatory libel, or for selling or exhibiting an obscene book, pamphlet, newspaper or other written matter, is insufficient by reason only that it does not set out the words that are alleged to be libellous or the writing that is alleged to be obscene.\n(2) [Specifying sense] A count for publishing a libel may charge that the published matter was written in a sense that by innuendo made the publication thereof criminal, and may specify that sense without any introductory assertion to show how the matter was written in that sense.\n(3) [Proof] It is sufficient, on the trial of a count for publishing a libel, to prove that the matter published was libellous, with or without innuendo.",
+    "history": "R.S., 1985, c. C-46, s. 584; 2018, c. 29, s. 64",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 584",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-584.html"
+  },
+  {
+    "id": "C-46-s585",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "585",
+    "marginal_note": "Sufficiency of count charging perjury, etc.",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Special Provisions respecting Counts",
+    "text": "585 No count that charges\n(a) perjury,\n(b) the making of a false oath or a false statement,\n(c) fabricating evidence, or\n(d) procuring the commission of an offence mentioned in paragraph (a), (b) or (c),\nis insufficient by reason only that it does not state the nature of the authority of the tribunal before which the oath or statement was taken or made, or the subject of the inquiry, or the words used or the evidence fabricated, or that it does not expressly negative the truth of the words used.",
+    "history": "R.S., 1985, c. C-46, s. 585; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 585",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-585.html"
+  },
+  {
+    "id": "C-46-s586",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "586",
+    "marginal_note": "Sufficiency of count relating to fraud",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Special Provisions respecting Counts",
+    "text": "586 No count that alleges false pretences, fraud or any attempt or conspiracy by fraudulent means is insufficient by reason only that it does not set out in detail the nature of the false pretence, fraud or fraudulent means.",
+    "history": "R.S., c. C-34, s. 515",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 586",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-586.html"
+  },
+  {
+    "id": "C-46-s587",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "587",
+    "marginal_note": "What may be ordered",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Particulars",
+    "text": "587\n(1) A court may, where it is satisfied that it is necessary for a fair trial, order the prosecutor to furnish particulars and, without restricting the generality of the foregoing, may order the prosecutor to furnish particulars\n(a) of what is relied on in support of a charge of perjury, the making of a false oath or a false statement, fabricating evidence or counselling the commission of any of those offences;\n(b) of any false pretence or fraud that is alleged;\n(c) of any alleged attempt or conspiracy by fraudulent means;\n(d) setting out the passages in a book, pamphlet, newspaper or other printing or writing that are relied on in support of a charge of selling or exhibiting an obscene book, pamphlet, newspaper, printing or writing;\n(e) further describing any writing or words that are the subject of a charge;\n(f) further describing the means by which an offence is alleged to have been committed; or\n(g) further describing a person, place or thing referred to in an indictment.\n(2) [Regard to evidence] For the purpose of determining whether or not a particular is required, the court may give consideration to any evidence that has been taken.\n(3) [Particular] Where a particular is delivered pursuant to this section,\n(a) a copy shall be given without charge to the accused or his counsel;\n(b) the particular shall be entered in the record; and\n(c) the trial shall proceed in all respects as if the indictment had been amended to conform with the particular.",
+    "history": "R.S., 1985, c. C-46, s. 587; R.S., 1985, c. 27 (1st Supp.), s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 587",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-587.html"
+  },
+  {
+    "id": "C-46-s588",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "588",
+    "marginal_note": "Ownership",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Ownership of Property",
+    "text": "588 The real and personal property of which a person has, by law, the management, control or custody shall, for the purposes of an indictment or proceeding against any other person for an offence committed on or in respect of the property, be deemed to be the property of the person who has the management, control or custody of it.",
+    "history": "R.S., c. C-34, s. 517",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 588",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-588.html"
+  },
+  {
+    "id": "C-46-s589",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "589",
+    "marginal_note": "Count for murder",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Joinder or Severance of Counts",
+    "text": "589 No count that charges an indictable offence other than murder shall be joined in an indictment to a count that charges murder unless\n(a) the count that charges the offence other than murder arises out of the same transaction as a count that charges murder; or\n(b) the accused signifies consent to the joinder of the counts.",
+    "history": "R.S., 1985, c. C-46, s. 589; 1991, c. 4, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 589",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-589.html"
+  },
+  {
+    "id": "C-46-s590",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "590",
+    "marginal_note": "Offences may be charged in the alternative",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Joinder or Severance of Counts",
+    "text": "590\n(1) A count is not objectionable by reason only that\n(a) it charges in the alternative several different matters, acts or omissions that are stated in the alternative in an enactment that describes as an indictable offence the matters, acts or omissions charged in the count; or\n(b) it is double or multifarious.\n(2) [Application to amend or divide counts] An accused may at any stage of his trial apply to the court to amend or to divide a count that\n(a) charges in the alternative different matters, acts or omissions that are stated in the alternative in the enactment that describes the offence or declares that the matters, acts or omissions charged are an indictable offence, or\n(b) is double or multifarious,\non the ground that, as framed, it embarrasses him in his defence.\n(3) [Order] The court may, where it is satisfied that the ends of justice require it, order that a count be amended or divided into two or more counts, and thereupon a formal commencement may be inserted before each of the counts into which it is divided.",
+    "history": "R.S., c. C-34, s. 519",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 590",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-590.html"
+  },
+  {
+    "id": "C-46-s591",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "591",
+    "marginal_note": "Joinder of counts",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Joinder or Severance of Counts",
+    "text": "591\n(1) Subject to section 589, any number of counts for any number of offences may be joined in the same indictment, but the counts shall be distinguished in the manner shown in Form 4.\n(2) [Each count separate] Where there is more than one count in an indictment, each count may be treated as a separate indictment.\n(3) [Severance of accused and counts] The court may, where it is satisfied that the interests of justice so require, order\n(a) that the accused or defendant be tried separately on one or more of the counts; and\n(b) where there is more than one accused or defendant, that one or more of them be tried separately on one or more of the counts.\n(4) [Order for severance] An order under subsection (3) may be made before or during the trial but, if the order is made during the trial, the jury shall be discharged from giving a verdict on the counts\n(a) on which the trial does not proceed; or\n(b) in respect of the accused or defendant who has been granted a separate trial.\n(4.1) [Delayed enforcement] The court may make an order under subsection (3) that takes effect either at a specified later date or on the occurrence of a specified event if, taking into account, among other considerations, the need to ensure consistent decisions, it is satisfied that it is in the interests of justice to do so.\n(4.2) [Decisions binding on parties] Unless the court is satisfied that it would not be in the interests of justice, the decisions relating to the disclosure or admissibility of evidence or the Canadian Charter of Rights and Freedoms that are made before any order issued under subsection (3) takes effect continue to bind the parties if the decisions are made — or could have been made — before the stage at which the evidence on the merits is presented.\n(5) [Subsequent procedure] The counts in respect of which a jury is discharged pursuant to paragraph (4)(a) may subsequently be proceeded on in all respects as if they were contained in a separate indictment.\n(6) [Idem] Where an order is made in respect of an accused or defendant under paragraph (3)(b), the accused or defendant may be tried separately on the counts in relation to which the order was made as if they were contained in a separate indictment.",
+    "history": "R.S., 1985, c. C-46, s. 591; R.S., 1985, c. 27 (1st Supp.), s. 119; 2011, c. 16, s. 5",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 591",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-591.html"
+  },
+  {
+    "id": "C-46-s592",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "592",
+    "marginal_note": "Accessories after the fact",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Joinder of Accused in Certain Cases",
+    "text": "592 Any one who is charged with being an accessory after the fact to any offence may be indicted, whether or not the principal or any other party to the offence has been indicted or convicted or is or is not amenable to justice.",
+    "history": "R.S., c. C-34, s. 521",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 592",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-592.html"
+  },
+  {
+    "id": "C-46-s593",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "593",
+    "marginal_note": "Trial of persons jointly",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Joinder of Accused in Certain Cases",
+    "text": "593\n(1) Any number of persons may be charged in the same indictment with an offence under section 354 or 355.4 or paragraph 356(1)(b), even though\n(a) the property was had in possession at different times; or\n(b) the person by whom the property was obtained\n(i) is not indicted with them, or\n(ii) is not in custody or is not amenable to justice.\n(2) [Conviction of one or more] Where, pursuant to subsection (1), two or more persons are charged in the same indictment with an offence referred to in that subsection, any one or more of those persons who separately committed the offence in respect of the property or any part of it may be convicted.",
+    "history": "R.S., 1985, c. C-46, s. 593; 2010, c. 14, s. 11",
+    "last_amended": "2011-04-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 593",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-593.html"
+  },
+  {
+    "id": "C-46-s594 to 596",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "594 to 596",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Joinder of Accused in Certain Cases",
+    "text": "594 to 596 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 120]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 594 to 596",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-594 to 596.html"
+  },
+  {
+    "id": "C-46-s597",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "597",
+    "marginal_note": "Bench warrant",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Proceedings when Person Indicted is at Large",
+    "text": "597\n(1) Where an indictment has been preferred against a person who is at large, and that person does not appear or remain in attendance for his trial, the court before which the accused should have appeared or remained in attendance may issue a warrant in Form 7 for his arrest.\n(2) [Execution] A warrant issued under subsection (1) may be executed anywhere in Canada.\n(3) [Interim release] If an accused is arrested under a warrant issued under subsection (1), a judge of the court that issued the warrant may make a release order referred to in section 515.\n(4) [Discretion to postpone execution] A judge who issues a warrant may specify in the warrant the period before which the warrant shall not be executed, to allow the accused to appear voluntarily before a judge having jurisdiction in the territorial division in which the warrant was issued.\n(5) [Deemed execution of warrant] Where the accused appears voluntarily for the offence in respect of which the accused is charged, the warrant is deemed to be executed.",
+    "history": "R.S., 1985, c. C-46, s. 597; R.S., 1985, c. 27 (1st Supp.), s. 121; 1997, c. 18, s. 68; 2019, c. 25, s. 266",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 597",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-597.html"
+  },
+  {
+    "id": "C-46-s598",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "598",
+    "marginal_note": "Election deemed to be waived",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Proceedings when Person Indicted is at Large",
+    "text": "598\n(1) Notwithstanding anything in this Act, where a person to whom subsection 597(1) applies has elected or is deemed to have elected to be tried by a court composed of a judge and jury and, at the time he failed to appear or to remain in attendance for his trial, he had not re-elected to be tried by a court composed of a judge without a jury or a provincial court judge without a jury, he shall not be tried by a court composed of a judge and jury unless\n(a) he establishes to the satisfaction of a judge of the court in which he is indicted that there was a legitimate excuse for his failure to appear or remain in attendance for his trial; or\n(b) the Attorney General requires pursuant to section 568 or 569 that the accused be tried by a court composed of a judge and jury.\n(2) [Election deemed to be waived] An accused who, under subsection (1), may not be tried by a court composed of a judge and jury is deemed to have elected under section 536 or 536.1 to be tried without a jury by a judge of the court where the accused was indicted and section 561 or 561.1, as the case may be, does not apply in respect of the accused.",
+    "history": "R.S., 1985, c. C-46, s. 598; R.S., 1985, c. 27 (1st Supp.), ss. 122, 185(F), 203(E); 1999, c. 3, s. 51; 2002, c. 13, s. 48(E)",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 598",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-598.html"
+  },
+  {
+    "id": "C-46-s599",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "599",
+    "marginal_note": "Reasons for change of venue",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Change of Venue",
+    "text": "599\n(1) A court before which an accused is or may be indicted, at any term or sittings thereof, or a judge who may hold or sit in that court, may at any time before or after an indictment is found, on the application of the prosecutor or the accused, order the trial to be held in a territorial division in the same province other than that in which the offence would otherwise be tried if\n(a) it appears expedient to the ends of justice, including\n(i) to promote a fair and efficient trial, and\n(ii) to ensure the safety and security of a victim or witness or to protect their interests and those of society; or\n(b) a competent authority has directed that a jury is not to be summoned at the time appointed in a territorial division where the trial would otherwise by law be held.\n(2) [Repealed, R.S., 1985, c. 1 (4th Supp.), s. 16]\n(3) [Conditions respecting expense] The court or judge may, in an order made on an application by the prosecutor under subsection (1), prescribe conditions that he thinks proper with respect to the payment of additional expenses caused to the accused as a result of the change of venue.\n(4) [Transmission of record] Where an order is made under subsection (1), the officer who has custody of the indictment, if any, and the writings and exhibits relating to the prosecution, shall transmit them forthwith to the clerk of the court before which the trial is ordered to be held, and all proceedings in the case shall be held or, if previously commenced, shall be continued in that court.\n(5) [Idem] Where the writings and exhibits referred to in subsection (4) have not been returned to the court in which the trial was to be held at the time an order is made to change the place of trial, the person who obtains the order shall serve a true copy thereof on the person in whose custody they are and that person shall thereupon transmit them to the clerk of the court before which the trial is to be held.",
+    "history": "R.S., 1985, c. C-46, s. 599; R.S., 1985, c. 1 (4th Supp.), s. 16; 2019, c. 25, s. 267",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 599",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-599.html"
+  },
+  {
+    "id": "C-46-s600",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "600",
+    "marginal_note": "Order is authority to remove prisoner",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Change of Venue",
+    "text": "600 An order that is made under section 599 is sufficient warrant, justification and authority to all sheriffs, keepers of prisons and peace officers for the removal, disposal and reception of an accused in accordance with the terms of the order, and the sheriff may appoint and authorize any peace officer to convey the accused to a prison in the territorial division in which the trial is ordered to be held.",
+    "history": "R.S., c. C-34, s. 528",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 600",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-600.html"
+  },
+  {
+    "id": "C-46-s601",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "601",
+    "marginal_note": "Amending defective indictment or count",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Amendment",
+    "text": "601\n(1) An objection to an indictment preferred under this Part or to a count in an indictment, for a defect apparent on its face, shall be taken by motion to quash the indictment or count before the accused enters a plea, and, after the accused has entered a plea, only by leave of the court before which the proceedings take place. The court before which an objection is taken under this section may, if it considers it necessary, order the indictment or count to be amended to cure the defect.\n(2) [Amendment where variance] Subject to this section, a court may, on the trial of an indictment, amend the indictment or a count therein or a particular that is furnished under section 587, to make the indictment, count or particular conform to the evidence, where there is a variance between the evidence and\n(a) a count in the indictment as preferred; or\n(b) a count in the indictment\n(i) as amended, or\n(ii) as it would have been if it had been amended in conformity with any particular that has been furnished pursuant to section 587.\n(3) [Amending indictment] Subject to this section, a court shall, at any stage of the proceedings, amend the indictment or a count therein as may be necessary where it appears\n(a) that the indictment has been preferred under a particular Act of Parliament instead of another Act of Parliament;\n(b) that the indictment or a count thereof\n(i) fails to state or states defectively anything that is requisite to constitute the offence,\n(ii) does not negative an exception that should be negatived,\n(iii) is in any way defective in substance,\nand the matters to be alleged in the proposed amendment are disclosed by the evidence taken on the preliminary inquiry or on the trial; or\n(c) that the indictment or a count thereof is in any way defective in form.\n(4) [Matters to be considered by the court] The court shall, in considering whether or not an amendment should be made to the indictment or a count in it, consider\n(a) the matters disclosed by the evidence taken on the preliminary inquiry;\n(b) the evidence taken on the trial, if any;\n(c) the circumstances of the case;\n(d) whether the accused has been misled or prejudiced in his defence by any variance, error or omission mentioned in subsection (2) or (3); and\n(e) whether, having regard to the merits of the case, the proposed amendment can be made without injustice being done.\n(4.1) [Variance not material] A variance between the indictment or a count therein and the evidence taken is not material with respect to\n(a) the time when the offence is alleged to have been committed, if it is proved that the indictment was preferred within the prescribed period of limitation, if any; or\n(b) the place where the subject-matter of the proceedings is alleged to have arisen, if it is proved that it arose within the territorial jurisdiction of the court.\n(5) [Adjournment if accused prejudiced] Where, in the opinion of the court, the accused has been misled or prejudiced in his defence by a variance, error or omission in an indictment or a count therein, the court may, if it is of the opinion that the misleading or prejudice may be removed by an adjournment, adjourn the proceedings to a specified day or sittings of the court and may make such an order with respect to the payment of costs resulting from the necessity for amendment as it considers desirable.\n(6) [Question of law] The question whether an order to amend an indictment or a count thereof should be granted or refused is a question of law.\n(7) [Endorsing indictment] An order to amend an indictment or a count therein shall be endorsed on the indictment as part of the record and the proceedings shall continue as if the indictment or count had been originally preferred as amended.\n(8) [Mistakes not material] A mistake in the heading of an indictment shall be corrected as soon as it is discovered but, whether corrected or not, is not material.\n(9) [Limitation] The authority of a court to amend indictments does not authorize the court to add to the overt acts stated in an indictment for high treason or treason or for an offence against any provision in sections 50, 51 and 53.\n(10) [Definition of court] In this section, court means a court, judge, justice or provincial court judge acting in summary conviction proceedings or in proceedings on indictment.\n(11) [Application] This section applies to all proceedings, including preliminary inquiries, with such modifications as the circumstances require.",
+    "history": "R.S., 1985, c. C-46, s. 601; R.S., 1985, c. 27 (1st Supp.), s. 123; 1999, c. 5, s. 23(E); 2011, c. 16, s. 6; 2018, c. 29, s. 65",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 601",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-601.html"
+  },
+  {
+    "id": "C-46-s602",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "602",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Amendment",
+    "text": "602 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 124]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 602",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-602.html"
+  },
+  {
+    "id": "C-46-s603",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "603",
+    "marginal_note": "Right of accused",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Inspection and Copies of Documents",
+    "text": "603 An accused is entitled, after he has been ordered to stand trial or at his trial,\n(a) to inspect without charge the indictment, his own statement, the evidence and the exhibits, if any; and\n(b) to receive, on payment of a reasonable fee determined in accordance with a tariff of fees fixed or approved by the Attorney General of the province, a copy\n(i) of the evidence,\n(ii) of his own statement, if any, and\n(iii) of the indictment;\nbut the trial shall not be postponed to enable the accused to secure copies unless the court is satisfied that the failure of the accused to secure them before the trial is not attributable to lack of diligence on the part of the accused.",
+    "history": "R.S., 1985, c. C-46, s. 603; R.S., 1985, c. 27 (1st Supp.), s. 101(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 603",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-603.html"
+  },
+  {
+    "id": "C-46-s604",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "604",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Inspection and Copies of Documents",
+    "text": "604 [Repealed, 1997, c. 18, s. 69]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 604",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-604.html"
+  },
+  {
+    "id": "C-46-s605",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "605",
+    "marginal_note": "Release of exhibits for testing",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Inspection and Copies of Documents",
+    "text": "605\n(1) A judge of a superior court of criminal jurisdiction or a court of criminal jurisdiction may, on summary application on behalf of the accused or the prosecutor, after three days notice to the accused or prosecutor, as the case may be, order the release of any exhibit for the purpose of a scientific or other test or examination, subject to such terms as appear to be necessary or desirable to ensure the safeguarding of the exhibit and its preservation for use at the trial.\n(2) [Disobeying orders] Every one who fails to comply with the terms of an order made under subsection (1) is guilty of contempt of court and may be dealt with summarily by the judge or provincial court judge who made the order or before whom the trial of the accused takes place.",
+    "history": "R.S., 1985, c. C-46, s. 605; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 605",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-605.html"
+  },
+  {
+    "id": "C-46-s606",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "606",
+    "marginal_note": "Pleas permitted",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "606\n(1) An accused who is called on to plead may plead guilty or not guilty, or the special pleas authorized by this Part and no others.\n(1.1) [Conditions for accepting guilty plea] A court may accept a plea of guilty only if it is satisfied that\n(a) the accused is making the plea voluntarily;\n(b) the accused understands\n(i) that the plea is an admission of the essential elements of the offence,\n(ii) the nature and consequences of the plea, and\n(iii) that the court is not bound by any agreement made between the accused and the prosecutor; and\n(c) the facts support the charge.\n(1.2) [Validity of plea] The failure of the court to fully inquire whether the conditions set out in subsection (1.1) are met does not affect the validity of the plea.\n(2) [Refusal to plead] Where an accused refuses to plead or does not answer directly, the court shall order the clerk of the court to enter a plea of not guilty.\n(3) [Allowing time] An accused is not entitled as of right to have his trial postponed but the court may, if it considers that the accused should be allowed further time to plead, move to quash or prepare for his defence or for any other reason, adjourn the trial to a later time in the session or sittings of the court, or to the next of any subsequent session or sittings of the court, on such terms as the court considers proper.\n(4) [Included or other offence] Notwithstanding any other provision of this Act, where an accused or defendant pleads not guilty of the offence charged but guilty of any other offence arising out of the same transaction, whether or not it is an included offence, the court may, with the consent of the prosecutor, accept that plea of guilty and, if the plea is accepted, the court shall find the accused or defendant not guilty of the offence charged and find him guilty of the offence in respect of which the plea of guilty was accepted and enter those findings in the record of the court.\n(4.1) [Inquiry of court — murder and serious personal injury offences] If the accused is charged with a serious personal injury offence, as that expression is defined in section 752, or with the offence of murder, and the accused and the prosecutor have entered into an agreement under which the accused will enter a plea of guilty of the offence charged — or a plea of not guilty of the offence charged but guilty of any other offence arising out of the same transaction, whether or not it is an included offence — the court shall, after accepting the plea of guilty, inquire of the prosecutor if reasonable steps were taken to inform the victims of the agreement.\n(4.2) [Inquiry of court — certain indictable offences] If the accused is charged with an offence, as defined in section 2 of the Canadian Victims Bill of Rights, that is an indictable offence for which the maximum punishment is imprisonment for five years or more, and that is not an offence referred to in subsection (4.1), and the accused and the prosecutor have entered into an agreement referred to in subsection (4.1), the court shall, after accepting the plea of guilty, inquire of the prosecutor whether any of the victims had advised the prosecutor of their desire to be informed if such an agreement were entered into, and, if so, whether reasonable steps were taken to inform that victim of the agreement.\n(4.3) [Duty to inform] If subsection (4.1) or (4.2) applies, and any victim was not informed of the agreement before the plea of guilty was accepted, the prosecutor shall, as soon as feasible, take reasonable steps to inform the victim of the agreement and the acceptance of the plea.\n(4.4) [Validity of plea] Neither the failure of the court to inquire of the prosecutor, nor the failure of the prosecutor to take reasonable steps to inform the victims of the agreement, affects the validity of the plea.\n(5) [Repealed, 2022, c. 17, s. 37]",
+    "history": "R.S., 1985, c. C-46, s. 606; R.S., 1985, c. 27 (1st Supp.), s. 125; 2002, c. 13, s. 49; 2015, c. 13, s. 21; 2019, c. 25, s. 268; 2022, c. 17, s. 37",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 606",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-606.html"
+  },
+  {
+    "id": "C-46-s607",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "607",
+    "marginal_note": "Special pleas",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "607\n(1) An accused may plead the special pleas of\n(a) autrefois acquit;\n(b) autrefois convict;\n(c) pardon; and\n(d) an expungement order under the Expungement of Historically Unjust Convictions Act.\n(2) [In case of libel] An accused who is charged with defamatory libel may plead in accordance with sections 611 and 612.\n(3) [Disposal] The pleas of autrefois acquit, autrefois convict, pardon and an expungement order under the Expungement of Historically Unjust Convictions Act shall be disposed of by the judge without a jury before the accused is called on to plead further.\n(4) [Pleading over] When the pleas referred to in subsection (3) are disposed of against the accused, he may plead guilty or not guilty.\n(5) [Statement sufficient] Where an accused pleads autrefois acquit or autrefois convict, it is sufficient if he\n(a) states that he has been lawfully acquitted, convicted or discharged under subsection 730(1), as the case may be, of the offence charged in the count to which the plea relates; and\n(b) indicates the time and place of the acquittal, conviction or discharge under subsection 730(1).\n(6) [Exception — foreign trials in absentia] A person who is alleged to have committed an act or omission outside Canada that is an offence in Canada by virtue of any of subsections 7(2) to (3.1) or (3.7), or an offence under the Crimes Against Humanity and War Crimes Act, and in respect of which the person has been tried and convicted outside Canada, may not plead autrefois convict with respect to a count that charges that offence if\n(a) at the trial outside Canada the person was not present and was not represented by counsel acting under the person’s instructions, and\n(b) the person was not punished in accordance with the sentence imposed on conviction in respect of the act or omission,\nnotwithstanding that the person is deemed by virtue of subsection 7(6), or subsection 12(1) of the Crimes Against Humanity and War Crimes Act, as the case may be, to have been tried and convicted in Canada in respect of the act or omission.",
+    "history": "R.S., 1985, c. C-46, s. 607; R.S., 1985, c. 27 (1st Supp.), s. 126, c. 30 (3rd Supp.), s. 2, c. 1 (4th Supp.), s. 18(F); 1992, c. 1, s. 60(F); 1995, c. 22, s. 10; 2000, c. 24, s. 45; 2013, c. 13, s. 9; 2018, c. 11, s. 29",
+    "last_amended": "2018-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 607",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-607.html"
+  },
+  {
+    "id": "C-46-s608",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "608",
+    "marginal_note": "Evidence of identity of charges",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "608 Where an issue on a plea of autrefois acquit or autrefois convict is tried, the evidence and adjudication and the notes of the judge and official stenographer on the former trial and the record transmitted to the court pursuant to section 551 on the charge that is pending before that court are admissible in evidence to prove or to disprove the identity of the charges.",
+    "history": "R.S., c. C-34, s. 536",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 608",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-608.html"
+  },
+  {
+    "id": "C-46-s609",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "609",
+    "marginal_note": "What determines identity",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "609\n(1) Where an issue on a plea of autrefois acquit or autrefois convict to a count is tried and it appears\n(a) that the matter on which the accused was given in charge on the former trial is the same in whole or in part as that on which it is proposed to give him in charge, and\n(b) that on the former trial, if all proper amendments had been made that might then have been made, he might have been convicted of all the offences of which he may be convicted on the count to which the plea of autrefois acquit or autrefois convict is pleaded,\nthe judge shall give judgment discharging the accused in respect of that count.\n(2) [Allowance of special plea in part] The following provisions apply where an issue on a plea of autrefois acquit or autrefois convict is tried:\n(a) where it appears that the accused might on the former trial have been convicted of an offence of which he may be convicted on the count in issue, the judge shall direct that the accused shall not be found guilty of any offence of which he might have been convicted on the former trial; and\n(b) where it appears that the accused may be convicted on the count in issue of an offence of which he could not have been convicted on the former trial, the accused shall plead guilty or not guilty with respect to that offence.",
+    "history": "R.S., c. C-34, s. 537",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 609",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-609.html"
+  },
+  {
+    "id": "C-46-s610",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "610",
+    "marginal_note": "Circumstances of aggravation",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "610\n(1) Where an indictment charges substantially the same offence as that charged in an indictment on which an accused was previously convicted or acquitted, but adds a statement of intention or circumstances of aggravation tending, if proved, to increase the punishment, the previous conviction or acquittal bars the subsequent indictment.\n(2) [Effect of previous charge of murder or manslaughter] A conviction or an acquittal on an indictment for murder bars a subsequent indictment for the same homicide charging it as manslaughter or infanticide, and a conviction or acquittal on an indictment for manslaughter or infanticide bars a subsequent indictment for the same homicide charging it as murder.\n(3) [Previous charges of first degree murder] A conviction or an acquittal on an indictment for first degree murder bars a subsequent indictment for the same homicide charging it as second degree murder, and a conviction or acquittal on an indictment for second degree murder bars a subsequent indictment for the same homicide charging it as first degree murder.\n(4) [Effect of previous charge of infanticide or manslaughter] A conviction or an acquittal on an indictment for infanticide bars a subsequent indictment for the same homicide charging it as manslaughter, and a conviction or acquittal on an indictment for manslaughter bars a subsequent indictment for the same homicide charging it as infanticide.",
+    "history": "R.S., c. C-34, s. 538; 1973-74, c. 38, s. 5; 1974-75-76, c. 105, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 610",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-610.html"
+  },
+  {
+    "id": "C-46-s611",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "611",
+    "marginal_note": "Libel, plea of justification",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "611\n(1) An accused who is charged with publishing a defamatory libel may plead that the defamatory matter published by him was true, and that it was for the public benefit that the matter should have been published in the manner in which and at the time when it was published.\n(2) [Where more than one sense alleged] A plea that is made under subsection (1) may justify the defamatory matter in any sense in which it is specified in the count, or in the sense that the defamatory matter bears without being specified, or separate pleas justifying the defamatory matter in each sense may be pleaded separately to each count as if two libels had been charged in separate counts.\n(3) [Plea in writing] A plea that is made under subsection (1) shall be in writing and shall set out the particular facts by reason of which it is alleged to have been for the public good that the matter should have been published.\n(4) [Reply] The prosecutor may in his reply deny generally the truth of a plea that is made under this section.",
+    "history": "R.S., c. C-34, s. 539",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 611",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-611.html"
+  },
+  {
+    "id": "C-46-s612",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "612",
+    "marginal_note": "Plea of justification necessary",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "612\n(1) The truth of the matters charged in an alleged libel shall not be inquired into in the absence of a plea of justification under section 611 unless the accused is charged with publishing the libel knowing it to be false, in which case evidence of the truth may be given to negative the allegation that the accused knew that the libel was false.\n(2) [Not guilty, in addition] The accused may, in addition to a plea that is made under section 611, plead not guilty and the pleas shall be inquired into together.\n(3) [Effect of plea on punishment] Where a plea of justification is pleaded and the accused is convicted, the court may, in pronouncing sentence, consider whether the guilt of the accused is aggravated or mitigated by the plea.",
+    "history": "R.S., c. C-34, s. 540",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 612",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-612.html"
+  },
+  {
+    "id": "C-46-s613",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "613",
+    "marginal_note": "Plea of not guilty",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "613 Any ground of defence for which a special plea is not provided by this Act may be relied on under the plea of not guilty.",
+    "history": "R.S., c. C-34, s. 541",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 613",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-613.html"
+  },
+  {
+    "id": "C-46-s614 to 619",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "614 to 619",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pleas",
+    "text": "614 to 619 [ Repealed, 1991, c. 43, s. 3]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 614 to 619",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-614 to 619.html"
+  },
+  {
+    "id": "C-46-s620",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "620",
+    "marginal_note": "Appearance by attorney",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Organizations",
+    "text": "620 Every organization against which an indictment is filed shall appear and plead by counsel or agent.",
+    "history": "R.S., 1985, c. C-46, s. 620; 1997, c. 18, s. 70; 2003, c. 21, s. 11",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 620",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-620.html"
+  },
+  {
+    "id": "C-46-s621",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "621",
+    "marginal_note": "Notice to organization",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Organizations",
+    "text": "621\n(1) The clerk of the court or the prosecutor may, where an indictment is filed against an organization, cause a notice of the indictment to be served on the organization.\n(2) [Contents of notice] A notice of an indictment referred to in subsection (1) shall set out the nature and purport of the indictment and advise that, unless the organization appears on the date set out in the notice or the date fixed under subsection 548(2.1), and enters a plea, a plea of not guilty will be entered for the accused by the court, and that the trial of the indictment will be proceeded with as though the organization had appeared and pleaded.",
+    "history": "R.S., 1985, c. C-46, s. 621; 1997, c. 18, s. 71; 2003, c. 21, s. 11",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 621",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-621.html"
+  },
+  {
+    "id": "C-46-s622",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "622",
+    "marginal_note": "Procedure on default of appearance",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Organizations",
+    "text": "622 Where an organization does not appear in accordance with the notice referred to in section 621, the presiding judge may, on proof of service of the notice, order the clerk of the court to enter a plea of not guilty on behalf of the organization, and the plea has the same force and effect as if the organization had appeared by its counsel or agent and pleaded that plea.",
+    "history": "R.S., 1985, c. C-46, s. 622; 1997, c. 18, s. 72; 2003, c. 21, s. 11",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 622",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-622.html"
+  },
+  {
+    "id": "C-46-s623",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "623",
+    "marginal_note": "Trial of organization",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Organizations",
+    "text": "623 Where an organization appears and pleads to an indictment or a plea of not guilty is entered by order of the court under section 622, the court shall proceed with the trial of the indictment and, where the organization is convicted, section 735 applies.",
+    "history": "R.S., 1985, c. C-46, s. 623; 1995, c. 22, s. 10; 2003, c. 21, s. 11",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 623",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-623.html"
+  },
+  {
+    "id": "C-46-s624",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "624",
+    "marginal_note": "How recorded",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Record of Proceedings",
+    "text": "624\n(1) It is sufficient, in making up the record of a conviction or acquittal on an indictment, to copy the indictment and the plea that was pleaded, without a formal caption or heading.\n(2) [Record of proceedings] The court shall keep a record of every arraignment and of proceedings subsequent to arraignment.",
+    "history": "R.S., c. C-34, s. 552",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 624",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-624.html"
+  },
+  {
+    "id": "C-46-s625",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "625",
+    "marginal_note": "Form of record in case of amendment",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Record of Proceedings",
+    "text": "625 Where it is necessary to draw up a formal record in proceedings in which the indictment has been amended, the record shall be drawn up in the form in which the indictment remained after the amendment, without reference to the fact that the indictment was amended.",
+    "history": "R.S., c. C-34, s. 553",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 625",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-625.html"
+  },
+  {
+    "id": "C-46-s625.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "625.1",
+    "marginal_note": "Pre-hearing conference",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Pre-hearing Conference",
+    "text": "625.1\n(1) Subject to subsection (2), on application by the prosecutor or the accused or on its own motion, the court, or a judge of the court, before which, or the judge, provincial court judge or justice before whom, any proceedings are to be held may order that a conference between the prosecutor and the accused or counsel for the accused, to be presided over by the court, judge, provincial court judge or justice, be held prior to the proceedings to consider the matters that, to promote a fair and expeditious hearing, would be better decided before the start of the proceedings, and other similar matters, and to make arrangements for decisions on those matters.\n(2) [Mandatory pre-trial hearing for jury trials] In any case to be tried with a jury, a judge of the court before which the accused is to be tried shall, before the trial, order that a conference between the prosecutor and the accused or counsel for the accused, to be presided over by a judge of that court, be held in accordance with the rules of court made under sections 482 and 482.1 to consider any matters that would promote a fair and expeditious trial.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 127, c. 1 (4th Supp.), s. 45(F); 1997, c. 18, s. 73; 2002, c. 13, s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 625.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-625.1.html"
+  },
+  {
+    "id": "C-46-s626",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "626",
+    "marginal_note": "Qualification of jurors",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Juries",
+    "text": "626\n(1) A person who is qualified as a juror according to, and summoned as a juror in accordance with, the laws of a province is qualified to serve as a juror in criminal proceedings in that province.\n(2) [No disqualification based on sex] Notwithstanding any law of a province referred to in subsection (1), no person may be disqualified, exempted or excused from serving as a juror in criminal proceedings on the grounds of his or her sex.",
+    "history": "R.S., 1985, c. C-46, s. 626; R.S., 1985, c. 27 (1st Supp.), s. 128",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 626",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-626.html"
+  },
+  {
+    "id": "C-46-s626.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "626.1",
+    "marginal_note": "Presiding judge",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Juries",
+    "text": "626.1 The judge before whom an accused is tried may be either the judge who presided over matters pertaining to the selection of a jury before the commencement of a trial or another judge of the same court.",
+    "history": "2002, c. 13, s. 51",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 626.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-626.1.html"
+  },
+  {
+    "id": "C-46-s627",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "627",
+    "marginal_note": "Support for juror with physical disability",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Juries",
+    "text": "627 The judge may permit a juror with a physical disability who is otherwise qualified to serve as a juror to have technical, personal, interpretative or other support services.",
+    "history": "R.S., 1985, c. C-46, s. 627; R.S., 1985, c. 2 (1st Supp.), s. 1; 1998, c. 9, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 627",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-627.html"
+  },
+  {
+    "id": "C-46-s628",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "628",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Challenging the Array",
+    "text": "628 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 129]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 628",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-628.html"
+  },
+  {
+    "id": "C-46-s629",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "629",
+    "marginal_note": "Challenging the jury panel",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Challenging the Array",
+    "text": "629\n(1) The accused or the prosecutor may challenge the jury panel only on the ground of partiality, fraud or wilful misconduct on the part of the sheriff or other officer by whom the panel was returned.\n(2) [In writing] A challenge under subsection (1) shall be in writing and shall state that the person who returned the panel was partial or fraudulent or that he wilfully misconducted himself, as the case may be.\n(3) [Form] A challenge under this section may be in Form 40.",
+    "history": "R.S., 1985, c. C-46, s. 629; R.S., 1985, c. 27 (1st Supp.), s. 130",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 629",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-629.html"
+  },
+  {
+    "id": "C-46-s630",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "630",
+    "marginal_note": "Trying ground of challenge",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Challenging the Array",
+    "text": "630 Where a challenge is made under section 629, the judge shall determine whether the alleged ground of challenge is true or not, and where he is satisfied that the alleged ground of challenge is true, he shall direct a new panel to be returned.",
+    "history": "R.S., c. C-34, s. 559",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 630",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-630.html"
+  },
+  {
+    "id": "C-46-s631",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "631",
+    "marginal_note": "Names of jurors on cards",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "631\n(1) The name of each juror on a panel of jurors that has been returned, his number on the panel and his address shall be written on a separate card, and all the cards shall, as far as possible, be of equal size.\n(2) [To be placed in box] The sheriff or other officer who returns the panel shall deliver the cards referred to in subsection (1) to the clerk of the court who shall cause them to be placed together in a box to be provided for the purpose and to be thoroughly shaken together.\n(2.1) [Alternate jurors] If the judge considers it advisable in the interests of justice to have one or two alternate jurors, the judge shall so order before the clerk of the court draws out the cards under subsection (3) or (3.1).\n(2.2) [Additional jurors] If the judge considers it advisable in the interests of justice, he or she may order that 13 or 14 jurors, instead of 12, be sworn in accordance with this Part before the clerk of the court draws out the cards under subsection (3) or (3.1).\n(3) [Cards to be drawn by clerk of court] If the array of jurors is not challenged or the array of jurors is challenged but the judge does not direct a new panel to be returned, the clerk of the court shall, in open court, draw out one after another the cards referred to in subsection (1), call out the number on each card as it is drawn and confirm with the person who responds that he or she is the person whose name appears on the card drawn, until the number of persons who have answered is, in the opinion of the judge, sufficient to provide a full jury and any alternate jurors ordered by the judge after allowing for orders to excuse, challenges and directions to stand by.\n(3.1) [Exception] The court, or a judge of the court, before which the jury trial is to be held may, if the court or judge is satisfied that it is necessary for the proper administration of justice, order the clerk of the court to call out the name and the number on each card.\n(4) [Juror and other persons to be sworn] The clerk of the court shall swear each member of the jury, and any alternate jurors, in the order in which his or her card was drawn and shall swear any other person providing technical, personal, interpretative or other support services to a juror with a physical disability.\n(5) [Drawing additional cards if necessary] If the number of persons who answer under subsection (3) or (3.1) is not sufficient to provide a full jury and the number of alternate jurors ordered by the judge, the clerk of the court shall proceed in accordance with subsections (3), (3.1) and (4) until 12 jurors — or 13 or 14 jurors, as the case may be, if the judge makes an order under subsection (2.2) — and any alternate jurors are sworn.\n(6) [Ban on publication, limitation to access or use of information] On application by the prosecutor or on its own motion, the court or judge before which a jury trial is to be held may, if the court or judge is satisfied that such an order is necessary for the proper administration of justice, make an order\n(a) directing that the identity of a juror or any information that could disclose their identity shall not be published in any document or broadcast or transmitted in any way; or\n(b) limiting access to or the use of that information.",
+    "history": "R.S., 1985, c. C-46, s. 631; R.S., 1985, c. 27 (1st Supp.), s. 131; 1992, c. 41, s. 1; 1998, c. 9, s. 5; 2001, c. 32, ss. 38, 82; 2002, c. 13, s. 52; 2005, c. 32, s. 20; 2011, c. 16, s. 7",
+    "last_amended": "2011-10-24",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 631",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-631.html"
+  },
+  {
+    "id": "C-46-s631.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "631.1",
+    "marginal_note": "Electronic or automated means",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "631.1 Any electronic or other automated means may be used to select jurors so long as the jurors would be randomly selected as required by the jury selection process described in subsections 631(1) to (5).",
+    "history": "2022, c. 17, s. 38",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 631.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-631.1.html"
+  },
+  {
+    "id": "C-46-s632",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "632",
+    "marginal_note": "Excusing jurors",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "632 The judge may, at any time before the commencement of a trial, order that any juror be excused from jury service, whether or not the juror has been called pursuant to subsection 631(3) or (3.1) or any challenge has been made in relation to the juror, for reasons of\n(a) personal interest in the matter to be tried;\n(b) relationship with the judge presiding over the jury selection process, the judge before whom the accused is to be tried, the prosecutor, the accused, the counsel for the accused or a prospective witness; or\n(c) personal hardship or any other reasonable cause that, in the opinion of the judge, warrants that the juror be excused.",
+    "history": "R.S., 1985, c. C-46, s. 632; 1992, c. 41, s. 2; 2001, c. 32, s. 39; 2002, c. 13, s. 53",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 632",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-632.html"
+  },
+  {
+    "id": "C-46-s633",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "633",
+    "marginal_note": "Stand by",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "633 The judge may direct a juror who has been called under subsection 631(3) or (3.1) to stand by for reasons of personal hardship, maintaining public confidence in the administration of justice or any other reasonable cause.",
+    "history": "R.S., 1985, c. C-46, s. 633; R.S., 1985, c. 27 (1st Supp.), s. 185(F); 1992, c. 41, s. 2; 2001, c. 32, s. 40; 2019, c. 25, s. 269",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 633",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-633.html"
+  },
+  {
+    "id": "C-46-s634",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "634",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "634 [Repealed, 2019, c. 25, s. 269]",
+    "history": "",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 634",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-634.html"
+  },
+  {
+    "id": "C-46-s635",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "635",
+    "marginal_note": "Order of challenges",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "635\n(1) The accused shall be called on before the prosecutor is called on to declare whether the accused challenges the first juror for cause, and after that the prosecutor and the accused shall be called on alternately, in respect of each of the remaining jurors, to first make such a declaration.\n(2) [Where there are joint trials] Subsection (1) applies where two or more accused are to be tried together, but all of the accused shall exercise the challenges of the defence in turn, in the order in which their names appear in the indictment or in any other order agreed on by them,\n(a) in respect of the first juror, before the prosecutor; and\n(b) in respect of each of the remaining jurors, either before or after the prosecutor, in accordance with subsection (1).",
+    "history": "R.S., 1985, c. C-46, s. 635; R.S., 1985, c. 2 (1st Supp.), s. 2; 1992, c. 41, s. 2; 2019, c. 25, s. 270",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 635",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-635.html"
+  },
+  {
+    "id": "C-46-s636 and 637",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "636 and 637",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "636 and 637 [Repealed, 1992, c. 41, s. 2]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 636 and 637",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-636 and 637.html"
+  },
+  {
+    "id": "C-46-s638",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "638",
+    "marginal_note": "Challenge for cause",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "638\n(1) A prosecutor or an accused is entitled to any number of challenges on the ground that\n(a) the name of a juror does not appear on the panel, but no misnomer or misdescription is a ground of challenge where it appears to the court that the description given on the panel sufficiently designates the person referred to;\n(b) a juror is not impartial;\n(c) a juror has been convicted of an offence for which they were sentenced to a term of imprisonment of two years or more and for which no pardon or record suspension is in effect;\n(d) a juror is not a Canadian citizen;\n(e) a juror, even with the aid of technical, personal, interpretative or other support services provided to the juror under section 627, is physically unable to perform properly the duties of a juror; or\n(f) a juror does not speak the official language of Canada that is the language of the accused or the official language of Canada in which the accused can best give testimony or both official languages of Canada, where the accused is required by reason of an order under section 530 to be tried before a judge and jury who speak the official language of Canada that is the language of the accused or the official language of Canada in which the accused can best give testimony or who speak both official languages of Canada, as the case may be.\n(2) [No other ground] No challenge for cause shall be allowed on a ground not mentioned in subsection (1).\n(3) and (4) [Repealed, 1997, c. 18, s. 74]\n(5) [Repealed, R.S., 1985, c. 31 (4th Supp.), s. 96]",
+    "history": "R.S., 1985, c. C-46, s. 638; R.S., 1985, c. 27 (1st Supp.), s. 132, c. 31 (4th Supp.), s. 96; 1997, c. 18, s. 74; 1998, c. 9, s. 6; 2019, c. 25, s. 271",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 638",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-638.html"
+  },
+  {
+    "id": "C-46-s639",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "639",
+    "marginal_note": "Challenge in writing",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "639\n(1) Where a challenge is made on a ground mentioned in section 638, the court may, in its discretion, require the party that challenges to put the challenge in writing.\n(2) [Form] A challenge may be in Form 41.\n(3) [Denial] A challenge may be denied by the other party to the proceedings on the ground that it is not true.",
+    "history": "R.S., c. C-34, s. 568",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 639",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-639.html"
+  },
+  {
+    "id": "C-46-s640",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "640",
+    "marginal_note": "Determination of challenge for cause",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "640\n(1) If a challenge is made on a ground mentioned in section 638, the judge shall determine whether the alleged ground is true or not and, if the judge is satisfied that it is true, the juror shall not be sworn.\n(2) [Exclusion order] On the application of the accused or prosecutor or on the judge’s own motion, the judge may order the exclusion of all jurors, sworn and unsworn, from the court room until it is determined whether the ground of challenge is true if the judge is of the opinion that the order is necessary to preserve the impartiality of the jurors.",
+    "history": "R.S., 1985, c. C-46, s. 640; 2008, c. 18, s. 26; 2011, c. 16, s. 9; 2019, c. 25, s. 272",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 640",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-640.html"
+  },
+  {
+    "id": "C-46-s641",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "641",
+    "marginal_note": "Calling persons who have stood by",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "641\n(1) If a full jury and any alternate jurors have not been sworn and no cards remain to be drawn, the persons who have been directed to stand by shall be called again in the order in which their cards were drawn and shall be sworn, unless excused by the judge or challenged by the accused or the prosecutor.\n(2) [Other persons becoming available] If, before a person is sworn as a juror under subsection (1), other persons in the panel become available, the prosecutor may require the cards of those persons to be put into and drawn from the box in accordance with section 631, and those persons shall be challenged, directed to stand by, excused or sworn, as the case may be, before the persons who were originally directed to stand by are called again.",
+    "history": "R.S., 1985, c. C-46, s. 641; 1992, c. 41, s. 3; 2001, c. 32, s. 41; 2002, c. 13, s. 55; 2011, c. 16, s. 10",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 641",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-641.html"
+  },
+  {
+    "id": "C-46-s642",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "642",
+    "marginal_note": "Summoning other jurors when panel exhausted",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "642\n(1) If a full jury and any alternate jurors considered advisable cannot be provided notwithstanding that the relevant provisions of this Part have been complied with, the court may, at the request of the prosecutor, order the sheriff or other proper officer to summon without delay as many persons, whether qualified jurors or not, as the court directs for the purpose of providing a full jury and alternate jurors.\n(2) [Orally] Jurors may be summoned under subsection (1) by word of mouth, if necessary.\n(3) [Adding names to panel] The names of the persons who are summoned under this section shall be added to the general panel for the purposes of the trial, and the same proceedings shall be taken with respect to calling and challenging those persons, excusing them and directing them to stand by as are provided in this Part with respect to the persons named in the original panel.",
+    "history": "R.S., 1985, c. C-46, s. 642; 1992, c. 41, s. 4; 2002, c. 13, s. 56",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 642",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-642.html"
+  },
+  {
+    "id": "C-46-s642.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "642.1",
+    "marginal_note": "Substitution of alternate jurors",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "642.1\n(1) Alternate jurors shall attend at the commencement of the presentation of the evidence on the merits and, if there is not a full jury present, shall replace any absent juror, in the order in which their cards were drawn under subsection 631(3).\n(2) [Excusing of alternate jurors] An alternate juror who is not required as a substitute shall be excused.",
+    "history": "2002, c. 13, s. 57; 2011, c. 16, s. 11",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 642.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-642.1.html"
+  },
+  {
+    "id": "C-46-s643",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "643",
+    "marginal_note": "Who shall be the jury",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "643\n(1) The 12, 13 or 14 jurors who are sworn in accordance with this Part and present at the commencement of the presentation of the evidence on the merits shall be the jury to hear the evidence on the merits.\n(1.1) [Names of jurors] The name of each juror, including alternate jurors, who is sworn shall be kept apart until the juror is excused or the jury gives its verdict or is discharged, at which time the name shall be returned to the box as often as occasion arises, as long as an issue remains to be tried before a jury.\n(2) [Same jury may try another issue by consent] The court may try an issue with the same jury in whole or in part that previously tried or was drawn to try another issue, without the jurors being sworn again, but if the prosecutor or the accused objects to any of the jurors or the court excuses any of the jurors, the court shall order those persons to withdraw and shall direct that the required number of cards to make up a full jury be drawn and, subject to the provisions of this Part relating to challenges, orders to excuse and directions to stand by, the persons whose cards are drawn shall be sworn.\n(3) [Sections directory] Failure to comply with the directions of this section or section 631, 635 or 641 does not affect the validity of a proceeding.",
+    "history": "R.S., 1985, c. C-46, s. 643; 1992, c. 41, s. 5; 2001, c. 32, s. 42; 2002, c. 13, s. 58; 2011, c. 16, s. 12",
+    "last_amended": "2011-10-24",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 643",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-643.html"
+  },
+  {
+    "id": "C-46-s644",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "644",
+    "marginal_note": "Discharge of juror",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Empanelling Jury",
+    "text": "644\n(1) Where in the course of a trial the judge is satisfied that a juror should not, by reason of illness or other reasonable cause, continue to act, the judge may discharge the juror.\n(1.1) [Replacement of juror] A judge may select another juror to take the place of a juror who by reason of illness or other reasonable cause cannot continue to act, if the jury has not yet begun to hear evidence, either by drawing a name from a panel of persons who were summoned to act as jurors and who are available at the court at the time of replacing the juror or by using the procedure referred to in section 642.\n(2) [Trial may continue] Where in the course of a trial a member of the jury dies or is discharged pursuant to subsection (1), the jury shall, unless the judge otherwise directs and if the number of jurors is not reduced below ten, be deemed to remain properly constituted for all purposes of the trial and the trial shall proceed and a verdict may be given accordingly.\n(3) [Trial may continue without jury] If in the course of a trial the number of jurors is reduced below 10, the judge may, with the consent of the parties, discharge the jurors, continue the trial without a jury and render a verdict.",
+    "history": "R.S., 1985, c. C-46, s. 644; 1992, c. 41, s. 6; 1997, c. 18, s. 75; 2019, c. 25, s. 273",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 644",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-644.html"
+  },
+  {
+    "id": "C-46-s645",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "645",
+    "marginal_note": "Trial continuous",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "645\n(1) The trial of an accused shall proceed continuously subject to adjournment by the court.\n(2) [Adjournment] A judge may adjourn a trial from time to time in the same sittings.\n(3) [Formal adjournment unnecessary] For the purpose of subsection (2), no formal adjournment of trial or entry thereof is required.\n(4) [Questions reserved for decision] A judge, in any case tried without a jury, may reserve final decision on any question raised at the trial, or any matter raised further to a pre-hearing conference, and the decision, when given, shall be deemed to have been given at the trial.\n(5) [Questions reserved for decision in a trial with a jury] In any case to be tried with a jury, the judge before whom an accused is or is to be tried has jurisdiction, before any juror on a panel of jurors is called pursuant to subsection 631(3) or (3.1) and in the absence of any such juror, to deal with any matter that would ordinarily or necessarily be dealt with in the absence of the jury after it has been sworn.",
+    "history": "R.S., 1985, c. C-46, s. 645; R.S., 1985, c. 27 (1st Supp.), s. 133; 1997, c. 18, s. 76; 2001, c. 32, s. 43",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 645",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-645.html"
+  },
+  {
+    "id": "C-46-s646",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "646",
+    "marginal_note": "Taking evidence",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "646 On the trial of an accused for an indictable offence, the evidence of the witnesses for the prosecutor and the accused and the addresses of the prosecutor and the accused or counsel for the accused by way of summing up shall be taken in accordance with the provisions of Part XVIII, other than subsections 540(7) to (9), relating to the taking of evidence at preliminary inquiries.",
+    "history": "R.S., 1985, c. C-46, s. 646; 2002, c. 13, s. 59",
+    "last_amended": "2004-06-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 646",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-646.html"
+  },
+  {
+    "id": "C-46-s647",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "647",
+    "marginal_note": "Separation of jurors",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "647\n(1) The judge may, at any time before the jury retires to consider its verdict, permit the members of the jury to separate.\n(2) [Keeping in charge] Where permission to separate under subsection (1) cannot be given or is not given, the jury shall be kept under the charge of an officer of the court as the judge directs, and that officer shall prevent the jurors from communicating with anyone other than himself or another member of the jury without leave of the judge.\n(3) [Non-compliance with subsection (2)] Failure to comply with subsection (2) does not affect the validity of the proceedings.\n(4) [Empanelling new jury in certain cases] Where the fact that there has been a failure to comply with this section or section 648 is discovered before the verdict of the jury is returned, the judge may, if he considers that the failure to comply might lead to a miscarriage of justice, discharge the jury and\n(a) direct that the accused be tried with a new jury during the same session or sittings of the court; or\n(b) postpone the trial on such terms as justice may require.\n(5) [Refreshment and accommodation] The judge shall direct the sheriff to provide the jurors who are sworn with suitable and sufficient refreshment, food and lodging while they are together until they have given their verdict.",
+    "history": "R.S., c. C-34, s. 576; 1972, c. 13, s. 48",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 647",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-647.html"
+  },
+  {
+    "id": "C-46-s648",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "648",
+    "marginal_note": "Restriction on publication",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "648\n(1) After permission to separate is given to members of a jury under subsection 647(1), no information regarding any portion of the trial at which the jury is not present shall be published in any document or broadcast or transmitted in any way before the jury retires to consider its verdict.\n(2) [Offence] Every one who fails to comply with subsection (1) is guilty of an offence punishable on summary conviction.\n(3) [Repealed, 2005, c. 32, s. 21]",
+    "history": "R.S., 1985, c. C-46, s. 648; 2005, c. 32, s. 21",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 648",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-648.html"
+  },
+  {
+    "id": "C-46-s649",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "649",
+    "marginal_note": "Disclosure of jury proceedings",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "649\n(1) Every member of a jury, and every person providing technical, personal, interpretative or other support services to a juror with a physical disability, who discloses any information relating to the proceedings of the jury when it was absent from the courtroom that was not subsequently disclosed in open court is guilty of an offence punishable on summary conviction.\n(2) [Exceptions] Subsection (1) does not apply in respect of the disclosure of information for the purposes of\n(a) an investigation of an alleged offence under subsection 139(2) in relation to a juror;\n(b) giving evidence in criminal proceedings in relation to such an offence; or\n(c) any medical or psychiatric treatment or any therapy or counselling that a person referred to in subsection (1) receives from a health care professional after the completion of the trial in relation to health issues arising out of or related to the person’s service at the trial as a juror or as a person who provided support services to a juror.\n(3) [Health care professional] For the purpose of paragraph (2)‍(c), the health care professional who provides any medical or psychiatric treatment or any therapy or counselling must be entitled to do so under the laws of a province.",
+    "history": "R.S., 1985, c. C-46, s. 649; 1998, c. 9, s. 7; 2022, c. 12, s. 1",
+    "last_amended": "2023-01-16",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 649",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-649.html"
+  },
+  {
+    "id": "C-46-s650",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "650",
+    "marginal_note": "Accused to be present",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "650\n(1) Subject to subsections (1.1) and (2) and section 650.01, an accused, other than an organization, shall be present in court during the whole of their trial, either in person or, if authorized under any of sections 715.231 to 715.241, by audioconference or videoconference.\n(1.1) [Appearance by counsel] The court may, with the consent of the prosecutor and the accused, allow the accused to appear by counsel for any part of the trial, other than a part in which the evidence of a witness is taken.\n(1.2) [Repealed, 2022, c. 17, s. 39]\n(2) [Exceptions] The court may\n(a) cause the accused to be removed and to be kept out of court, where he misconducts himself by interrupting the proceedings so that to continue the proceedings in his presence would not be feasible;\n(b) permit the accused to be out of court during the whole or any part of his trial on such conditions as the court considers proper; or\n(c) cause the accused to be removed and to be kept out of court during the trial of an issue as to whether the accused is unfit to stand trial, where it is satisfied that failure to do so might have an adverse effect on the mental condition of the accused.\n(3) [To make defence] An accused is entitled, after the close of the case for the prosecution, to make full answer and defence personally or by counsel.",
+    "history": "R.S., 1985, c. C-46, s. 650; 1991, c. 43, s. 9; 1994, c. 44, s. 61; 1997, c. 18, s. 77; 2002, c. 13, s. 60; 2003, c. 21, s. 12; 2019, c. 25, s. 274; 2022, c. 17, s. 39",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 650",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-650.html"
+  },
+  {
+    "id": "C-46-s650.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "650.01",
+    "marginal_note": "Designation of counsel of record",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "650.01\n(1) An accused may appoint counsel to represent the accused for any proceedings under this Act by filing a designation with the court.\n(2) [Contents of designation] The designation must contain the name and address of the counsel and be signed by the accused and the designated counsel.\n(3) [Effect of designation] If a designation is filed,\n(a) the accused may appear by the designated counsel without being present for any part of the proceedings, other than\n(i) a part during which oral evidence of a witness is taken,\n(ii) a part during which jurors are being selected, and\n(iii) an application for a writ of habeas corpus;\n(b) an appearance by the designated counsel is equivalent to the accused’s being present, unless the court orders otherwise; and\n(c) a plea of guilty may be made, and a sentence may be pronounced, only if the accused is present, unless the court orders otherwise.\n(4) [When court orders presence of accused] If the court orders the accused to be present otherwise than by appearance by the designated counsel, the court may\n(a) issue a summons to compel the presence of the accused and order that it be served by leaving a copy at the address contained in the designation; or\n(b) issue a warrant to compel the presence of the accused.",
+    "history": "2002, c. 13, s. 61",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 650.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-650.01.html"
+  },
+  {
+    "id": "C-46-s650.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "650.02",
+    "marginal_note": "Remote appearance",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "650.02 The prosecutor or the counsel designated under section 650.01 may appear before the court by audioconference or videoconference, if the technological means is satisfactory to the court.",
+    "history": "2002, c. 13, s. 61; 2019, c. 25, s. 275",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 650.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-650.02.html"
+  },
+  {
+    "id": "C-46-s650.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "650.1",
+    "marginal_note": "Pre-charge conference",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "650.1 A judge in a jury trial may, before the charge to the jury, confer with the accused or counsel for the accused and the prosecutor with respect to the matters that should be explained to the jury and with respect to the choice of instructions to the jury.",
+    "history": "1997, c. 18, s. 78",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 650.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-650.1.html"
+  },
+  {
+    "id": "C-46-s651",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "651",
+    "marginal_note": "Summing up by prosecutor",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "651\n(1) Where an accused, or any one of several accused being tried together, is defended by counsel, the counsel shall, at the end of the case for the prosecution, declare whether or not he intends to adduce evidence on behalf of the accused for whom he appears and if he does not announce his intention to adduce evidence, the prosecutor may address the jury by way of summing up.\n(2) [Summing up by accused] Counsel for the accused or the accused, where he is not defended by counsel, is entitled, if he thinks fit, to open the case for the defence, and after the conclusion of that opening to examine such witnesses as he thinks fit, and when all the evidence is concluded to sum up the evidence.\n(3) [Accused’s right of reply] Where no witnesses are examined for an accused, he or his counsel is entitled to address the jury last, but otherwise counsel for the prosecution is entitled to address the jury last.\n(4) [Prosecutor’s right of reply where more than one accused] Where two or more accused are tried jointly and witnesses are examined for any of them, all the accused or their respective counsel are required to address the jury before it is addressed by the prosecutor.",
+    "history": "R.S., c. C-34, s. 578",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 651",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-651.html"
+  },
+  {
+    "id": "C-46-s652",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "652",
+    "marginal_note": "View",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "652\n(1) The judge may, where it appears to be in the interests of justice, at any time after the jury has been sworn and before it gives its verdict, direct the jury to have a view of any place, thing or person, and shall give directions respecting the manner in which, and the persons by whom, the place, thing or person shall be shown to the jury, and may for that purpose adjourn the trial.\n(2) [Directions to prevent communication] Where a view is ordered under subsection (1), the judge shall give any directions that he considers necessary for the purpose of preventing undue communication by any person with members of the jury, but failure to comply with any directions given under this subsection does not affect the validity of the proceedings.\n(3) [Who shall attend] Where a view is ordered under subsection (1), the accused and the judge shall attend.",
+    "history": "R.S., c. C-34, s. 579",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 652",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-652.html"
+  },
+  {
+    "id": "C-46-s652.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "652.1",
+    "marginal_note": "Trying of issues of indictment by jury",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "652.1\n(1) After the charge to the jury, the jury shall retire to try the issues of the indictment.\n(2) [Reduction of number of jurors to 12] However, if there are more than 12 jurors remaining, the judge shall identify the 12 jurors who are to retire to consider the verdict by having the number of each juror written on a card that is of equal size, by causing the cards to be placed together in a box that is to be thoroughly shaken together and by drawing one card if 13 jurors remain or two cards if 14 jurors remain. The judge shall then discharge any juror whose number is drawn.",
+    "history": "2011, c. 16, s. 13",
+    "last_amended": "2011-10-24",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 652.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-652.1.html"
+  },
+  {
+    "id": "C-46-s653",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "653",
+    "marginal_note": "Disagreement of jury",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "653\n(1) Where the judge is satisfied that the jury is unable to agree on its verdict and that further detention of the jury would be useless, he may in his discretion discharge that jury and direct a new jury to be empanelled during the sittings of the court, or may adjourn the trial on such terms as justice may require.\n(2) [Discretion not reviewable] A discretion that is exercised under subsection (1) by a judge is not reviewable.",
+    "history": "R.S., c. C-34, s. 580",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 653",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-653.html"
+  },
+  {
+    "id": "C-46-s653.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "653.1",
+    "marginal_note": "Mistrial — rulings binding at new trial",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "653.1 In the case of a mistrial, unless the court is satisfied that it would not be in the interests of justice, rulings relating to the disclosure or admissibility of evidence or the Canadian Charter of Rights and Freedoms that were made during the trial are binding on the parties in any new trial if the rulings are made — or could have been made — before the stage at which the evidence on the merits is presented.",
+    "history": "2011, c. 16, s. 14",
+    "last_amended": "2011-08-15",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 653.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-653.1.html"
+  },
+  {
+    "id": "C-46-s654",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "654",
+    "marginal_note": "Proceeding on Sunday, etc., not invalid",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Trial",
+    "text": "654 The taking of the verdict of a jury and any proceeding incidental thereto is not invalid by reason only that it is done on Sunday or on a holiday.",
+    "history": "R.S., c. C-34, s. 581",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 654",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-654.html"
+  },
+  {
+    "id": "C-46-s655",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "655",
+    "marginal_note": "Admissions at trial",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Evidence on Trial",
+    "text": "655 Where an accused is on trial for an indictable offence, he or his counsel may admit any fact alleged against him for the purpose of dispensing with proof thereof.",
+    "history": "R.S., c. C-34, s. 582",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 655",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-655.html"
+  },
+  {
+    "id": "C-46-s656",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "656",
+    "marginal_note": "Presumption — valuable minerals",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Evidence on Trial",
+    "text": "656 In any proceeding in relation to theft or possession of a valuable mineral that is unrefined, partly refined, uncut or otherwise unprocessed by any person actively engaged in or on a mine, if it is established that the person possesses the valuable mineral, the person is presumed, in the absence of evidence raising a reasonable doubt to the contrary, to have stolen or unlawfully possessed the valuable mineral.",
+    "history": "R.S., 1985, c. C-46, s. 656; 1999, c. 5, s. 24",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 656",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-656.html"
+  },
+  {
+    "id": "C-46-s657",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "657",
+    "marginal_note": "Use in evidence of statement by accused",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Evidence on Trial",
+    "text": "657 A statement made by an accused under subsection 541(3) and purporting to be signed by the justice before whom it was made may be given in evidence against the accused at his or her trial without proof of the signature of the justice, unless it is proved that the justice by whom the statement purports to be signed did not sign it.",
+    "history": "R.S., 1985, c. C-46, s. 657; 1994, c. 44, s. 62",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 657",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-657.html"
+  },
+  {
+    "id": "C-46-s657.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "657.1",
+    "marginal_note": "Proof of ownership and value of property",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Evidence on Trial",
+    "text": "657.1\n(1) In any proceedings, an affidavit or a solemn declaration of a person who claims to be the lawful owner of, or the person lawfully entitled to possession of, property that was the subject-matter of the offence, or any other person who has specialized knowledge of the property or of that type of property, containing the statements referred to in subsection (2), shall be admissible in evidence and, in the absence of evidence to the contrary, is evidence of the statements contained in the affidavit or solemn declaration without proof of the signature of the person appearing to have signed the affidavit or solemn declaration.\n(2) [Statements to be made] For the purposes of subsection (1), a person shall state in an affidavit or a solemn declaration\n(a) that the person is the lawful owner of, or is lawfully entitled to possession of, the property, or otherwise has specialized knowledge of the property or of property of the same type as that property;\n(b) the value of the property;\n(c) in the case of a person who is the lawful owner of or is lawfully entitled to possession of the property, that the person has been deprived of the property by fraudulent means or otherwise without the lawful consent of the person;\n(c.1) in the case of proceedings in respect of an offence under section 342, that the credit card had been revoked or cancelled, is a false document within the meaning of section 321 or that no credit card that meets the exact description of that credit card was ever issued; and\n(d) any facts within the personal knowledge of the person relied on to justify the statements referred to in paragraphs (a) to (c.1).\n(3) [Notice of intention to produce affidavit or solemn declaration] Unless the court orders otherwise, no affidavit or solemn declaration shall be received in evidence pursuant to subsection (1) unless the prosecutor has, before the trial or other proceeding, given to the accused a copy of the affidavit or solemn declaration and reasonable notice of intention to produce it in evidence.\n(4) [Attendance for examination] Notwithstanding subsection (1), the court may require the person who appears to have signed an affidavit or solemn declaration referred to in that subsection to appear before it for examination or cross-examination in respect of the issue of proof of any of the statements contained in the affidavit or solemn declaration.",
+    "history": "R.S., 1985, c. 23 (4th Supp.), s. 3; 1994, c. 44, s. 63; 1997, c. 18, s. 79",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 657.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-657.1.html"
+  },
+  {
+    "id": "C-46-s657.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "657.2",
+    "marginal_note": "Theft and possession",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Evidence on Trial",
+    "text": "657.2\n(1) Where an accused is charged with possession of any property obtained by the commission of an offence, evidence of the conviction or discharge of another person of theft of the property is admissible against the accused, and in the absence of evidence to the contrary is proof that the property was stolen.\n(2) [Accessory after the fact] Where an accused is charged with being an accessory after the fact to the commission of an offence, evidence of the conviction or discharge of another person of the offence is admissible against the accused, and in the absence of evidence to the contrary is proof that the offence was committed.",
+    "history": "1997, c. 18, s. 80",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 657.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-657.2.html"
+  },
+  {
+    "id": "C-46-s657.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "657.3",
+    "marginal_note": "Expert testimony",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Evidence on Trial",
+    "text": "657.3\n(1) In any proceedings, the evidence of a person as an expert may be given by means of a report accompanied by the affidavit or solemn declaration of the person, setting out, in particular, the qualifications of the person as an expert if\n(a) the court recognizes that person as an expert; and\n(b) the party intending to produce the report in evidence has, before the proceeding, given to the other party a copy of the affidavit or solemn declaration and the report and reasonable notice of the intention to produce it in evidence.\n(2) [Attendance for examination] Notwithstanding subsection (1), the court may require the person who appears to have signed an affidavit or solemn declaration referred to in that subsection to appear before it for examination or cross-examination in respect of the issue of proof of any of the statements contained in the affidavit or solemn declaration or report.\n(3) [Notice for expert testimony] For the purpose of promoting the fair, orderly and efficient presentation of the testimony of witnesses,\n(a) a party who intends to call a person as an expert witness shall, at least thirty days before the commencement of the trial or within any other period fixed by the justice or judge, give notice to the other party or parties of his or her intention to do so, accompanied by\n(i) the name of the proposed witness,\n(ii) a description of the area of expertise of the proposed witness that is sufficient to permit the other parties to inform themselves about that area of expertise, and\n(iii) a statement of the qualifications of the proposed witness as an expert;\n(b) in addition to complying with paragraph (a), a prosecutor who intends to call a person as an expert witness shall, within a reasonable period before trial, provide to the other party or parties\n(i) a copy of the report, if any, prepared by the proposed witness for the case, and\n(ii) if no report is prepared, a summary of the opinion anticipated to be given by the proposed witness and the grounds on which it is based; and\n(c) in addition to complying with paragraph (a), an accused, or his or her counsel, who intends to call a person as an expert witness shall, not later than the close of the case for the prosecution, provide to the other party or parties the material referred to in paragraph (b).\n(4) [If notices not given] If a party calls a person as an expert witness without complying with subsection (3), the court shall, at the request of any other party,\n(a) grant an adjournment of the proceedings to the party who requests it to allow him or her to prepare for cross-examination of the expert witness;\n(b) order the party who called the expert witness to provide that other party and any other party with the material referred to in paragraph (3)(b); and\n(c) order the calling or recalling of any witness for the purpose of giving testimony on matters related to those raised in the expert witness’s testimony, unless the court considers it inappropriate to do so.\n(5) [Additional court orders] If, in the opinion of the court, a party who has received the notice and material referred to in subsection (3) has not been able to prepare for the evidence of the proposed witness, the court may do one or more of the following:\n(a) adjourn the proceedings;\n(b) order that further particulars be given of the evidence of the proposed witness; and\n(c) order the calling or recalling of any witness for the purpose of giving testimony on matters related to those raised in the expert witness’s testimony.\n(6) [Use of material by prosecution] If the proposed witness does not testify, the prosecutor may not produce material provided to him or her under paragraph (3)(c) in evidence without the consent of the accused.\n(7) [No further disclosure] Unless otherwise ordered by a court, information disclosed under this section in relation to a proceeding may only be used for the purpose of that proceeding.",
+    "history": "1997, c. 18, s. 80; 2002, c. 13, s. 62",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 657.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-657.3.html"
+  },
+  {
+    "id": "C-46-s658",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "658",
+    "marginal_note": "Testimony as to date of birth",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Children and Young Persons",
+    "text": "658\n(1) In any proceedings to which this Act applies, the testimony of a person as to the date of his or her birth is admissible as evidence of that date.\n(2) [Testimony of a parent] In any proceedings to which this Act applies, the testimony of a parent as to the age of a person of whom he or she is a parent is admissible as evidence of the age of that person.\n(3) [Proof of age] In any proceedings to which this Act applies,\n(a) a birth or baptismal certificate or a copy of such a certificate purporting to be certified under the hand of the person in whose custody the certificate is held is evidence of the age of that person; and\n(b) an entry or record of an incorporated society or its officers who have had the control or care of a child or young person at or about the time the child or young person was brought to Canada is evidence of the age of the child or young person if the entry or record was made before the time when the offence is alleged to have been committed.\n(4) [Other evidence] In the absence of any certificate, copy, entry or record mentioned in subsection (3), or in corroboration of any such certificate, copy, entry or record, a jury, judge, justice or provincial court judge, as the case may be, may receive and act on any other information relating to age that they consider reliable.\n(5) [Inference from appearance] In the absence of other evidence, or by way of corroboration of other evidence, a jury, judge, justice or provincial court judge, as the case may be, may infer the age of a child or young person from his or her appearance.",
+    "history": "R.S., 1985, c. C-46, s. 658; 1994, c. 44, s. 64",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 658",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-658.html"
+  },
+  {
+    "id": "C-46-s659",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "659",
+    "marginal_note": "Children’s evidence",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Corroboration",
+    "text": "659 Any requirement whereby it is mandatory for a court to give the jury a warning about convicting an accused on the evidence of a child is abrogated.",
+    "history": "R.S., 1985, c. C-46, s. 659; R.S., 1985, c. 19 (3rd Supp.), s. 15; 1993, c. 45, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 659",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-659.html"
+  },
+  {
+    "id": "C-46-s660",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "660",
+    "marginal_note": "Full offence charged, attempt proved",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Verdicts",
+    "text": "660 Where the complete commission of an offence charged is not proved but the evidence establishes an attempt to commit the offence, the accused may be convicted of the attempt.",
+    "history": "R.S., c. C-34, s. 587",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 660",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-660.html"
+  },
+  {
+    "id": "C-46-s661",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "661",
+    "marginal_note": "Attempt charged, full offence proved",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Verdicts",
+    "text": "661\n(1) Where an attempt to commit an offence is charged but the evidence establishes the commission of the complete offence, the accused is not entitled to be acquitted, but the jury may convict him of the attempt unless the judge presiding at the trial, in his discretion, discharges the jury from giving a verdict and directs that the accused be indicted for the complete offence.\n(2) [Conviction a bar] An accused who is convicted under this section is not liable to be tried again for the offence that he was charged with attempting to commit.",
+    "history": "R.S., c. C-34, s. 588",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 661",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-661.html"
+  },
+  {
+    "id": "C-46-s662",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "662",
+    "marginal_note": "Offence charged, part only proved",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Verdicts",
+    "text": "662\n(1) A count in an indictment is divisible and where the commission of the offence charged, as described in the enactment creating it or as charged in the count, includes the commission of another offence, whether punishable by indictment or on summary conviction, the accused may be convicted\n(a) of an offence so included that is proved, notwithstanding that the whole offence that is charged is not proved; or\n(b) of an attempt to commit an offence so included.\n(2) [First degree murder charged] For greater certainty and without limiting the generality of subsection (1), where a count charges first degree murder and the evidence does not prove first degree murder but proves second degree murder or an attempt to commit second degree murder, the jury may find the accused not guilty of first degree murder but guilty of second degree murder or an attempt to commit second degree murder, as the case may be.\n(3) [Conviction for infanticide or manslaughter on charge of murder] Subject to subsection (4), where a count charges murder and the evidence proves manslaughter or infanticide but does not prove murder, the jury may find the accused not guilty of murder but guilty of manslaughter or infanticide, but shall not on that count find the accused guilty of any other offence.\n(4) [Conviction for concealing body of child where murder or infanticide charged] Where a count charges the murder of a child or infanticide and the evidence proves the commission of an offence under section 243 but does not prove murder or infanticide, the jury may find the accused not guilty of murder or infanticide, as the case may be, but guilty of an offence under section 243.\n(5) [Conviction for dangerous operation when another offence charged] For greater certainty, when a count charges an offence under section 220, 221 or 236 arising out of the operation of a conveyance, and the evidence does not prove that offence but proves an offence under section 320.13, the accused may be convicted of an offence under that section.\n(6) [Conviction for break and enter with intent] Where a count charges an offence under paragraph 98(1)(b) or 348(1)(b) and the evidence does not prove that offence but does prove an offence under, respectively, paragraph 98(1)(a) or 348(1)(a), the accused may be convicted of an offence under that latter paragraph.",
+    "history": "R.S., 1985, c. C-46, s. 662; R.S., 1985, c. 27 (1st Supp.), s. 134; 2000, c. 2, s. 3; 2008, c. 6, s. 38; 2018, c. 21, s. 20",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 662",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-662.html"
+  },
+  {
+    "id": "C-46-s663",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "663",
+    "marginal_note": "No acquittal unless act or omission not wilful",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Verdicts",
+    "text": "663 Where a female person is charged with infanticide and the evidence establishes that she caused the death of her child but does not establish that, at the time of the act or omission by which she caused the death of the child,\n(a) she was not fully recovered from the effects of giving birth to the child or from the effect of lactation consequent on the birth of the child, and\n(b) the balance of her mind was, at that time, disturbed by reason of the effect of giving birth to the child or of the effect of lactation consequent on the birth of the child,\nshe may be convicted unless the evidence establishes that the act or omission was not wilful.",
+    "history": "R.S., c. C-34, s. 590",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 663",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-663.html"
+  },
+  {
+    "id": "C-46-s664",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "664",
+    "marginal_note": "No reference to previous conviction",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Previous Convictions",
+    "text": "664 No indictment in respect of an offence for which, by reason of previous convictions, a greater punishment may be imposed shall contain any reference to previous convictions.",
+    "history": "R.S., c. C-34, s. 591",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 664",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-664.html"
+  },
+  {
+    "id": "C-46-s665",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "665",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Previous Convictions",
+    "text": "665 [Repealed, 1995, c. 22, s. 3]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 665",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-665.html"
+  },
+  {
+    "id": "C-46-s666",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "666",
+    "marginal_note": "Evidence of character",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Previous Convictions",
+    "text": "666 Where, at a trial, the accused adduces evidence of his good character, the prosecutor may, in answer thereto, before a verdict is returned, adduce evidence of the previous conviction of the accused for any offences, including any previous conviction by reason of which a greater punishment may be imposed.",
+    "history": "R.S., c. C-34, s. 593",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 666",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-666.html"
+  },
+  {
+    "id": "C-46-s667",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "667",
+    "marginal_note": "Proof of previous conviction",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Previous Convictions",
+    "text": "667\n(1) In any proceedings,\n(a) a certificate setting out with reasonable particularity the conviction or discharge under section 730, the finding of guilt under the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, the finding of guilt under the Youth Criminal Justice Act or the conviction and sentence or finding of guilt and sentence in Canada of an offender is, on proof that the accused or defendant is the offender referred to in the certificate, evidence that the accused or defendant was so convicted, so discharged or so convicted and sentenced or found guilty and sentenced, without proof of the signature or the official character of the person appearing to have signed the certificate, if it is signed by\n(i) the person who made the conviction, order for the discharge or finding of guilt,\n(ii) the clerk of the court in which the conviction, order for the discharge or finding of guilt was made, or\n(iii) a fingerprint examiner;\n(b) evidence that the fingerprints of the accused or defendant are the same as the fingerprints of the offender whose fingerprints are reproduced in or attached to a certificate issued under subparagraph (a)(iii) is, in the absence of evidence to the contrary, proof that the accused or defendant is the offender referred to in that certificate;\n(c) a certificate of a fingerprint examiner stating that he has compared the fingerprints reproduced in or attached to that certificate with the fingerprints reproduced in or attached to a certificate issued under subparagraph (a)(iii) and that they are those of the same person is evidence of the statements contained in the certificate without proof of the signature or the official character of the person appearing to have signed the certificate; and\n(d) a certificate under subparagraph (a)(iii) may be in Form 44, and a certificate under paragraph (c) may be in Form 45.\n(2) [Idem] In any proceedings, a copy of the summary conviction or discharge under section 730 in Canada of an offender, signed by the person who made the conviction or order for the discharge or by the clerk of the court in which the conviction or order for the discharge was made, is, on proof that the accused or defendant is the offender referred to in the copy of the summary conviction, evidence of the conviction or discharge under section 730 of the accused or defendant, without proof of the signature or the official character of the person appearing to have signed it.\n(2.1) [Proof of identity] In any summary conviction proceedings, where the name of a defendant is similar to the name of an offender referred to in a certificate made under subparagraph (1)(a)(i) or (ii) in respect of a summary conviction or referred to in a copy of a summary conviction mentioned in subsection (2), that similarity of name is, in the absence of evidence to the contrary, evidence that the defendant is the offender referred to in the certificate or the copy of the summary conviction.\n(3) [Attendance and right to cross-examine] An accused against whom a certificate issued under subparagraph (1)(a)(iii) or paragraph (1)(c) is produced may, with leave of the court, require the attendance of the person who signed the certificate for the purposes of cross-examination.\n(4) [Notice of intention to produce certificate] No certificate issued under subparagraph (1)(a)(iii) or paragraph (1)(c) shall be received in evidence unless the party intending to produce it has given to the accused reasonable notice of his intention together with a copy of the certificate.\n(5) [Definition of fingerprint examiner] In this section, fingerprint examiner means a person designated as such for the purposes of this section by the Minister of Public Safety and Emergency Preparedness.",
+    "history": "R.S., 1985, c. C-46, s. 667; R.S., 1985, c. 27 (1st Supp.), s. 136, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 10; 2002, c. 1, s. 181; 2005, c. 10, s. 34; 2008, c. 18, s. 27(F); 2012, c. 1, s. 200",
+    "last_amended": "2012-10-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 667",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-667.html"
+  },
+  {
+    "id": "C-46-s668 and 669",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "668 and 669",
+    "marginal_note": "",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Previous Convictions",
+    "text": "668 and 669 [Repealed, 1995, c. 22, s. 4]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 668 and 669",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-668 and 669.html"
+  },
+  {
+    "id": "C-46-s669.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "669.1",
+    "marginal_note": "Jurisdiction",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "669.1\n(1) Where any judge, court or provincial court judge by whom or which the plea of the accused or defendant to an offence was taken has not commenced to hear evidence, any judge, court or provincial court judge having jurisdiction to try the accused or defendant has jurisdiction for the purpose of the hearing and adjudication.\n(2) [Adjournment] Any court, judge or provincial court judge having jurisdiction to try an accused or a defendant, or any clerk or other proper officer of the court, or in the case of an offence punishable on summary conviction, any justice, may, at any time before or after the plea of the accused or defendant is taken, adjourn the proceedings.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 137",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 669.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-669.1.html"
+  },
+  {
+    "id": "C-46-s669.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "669.2",
+    "marginal_note": "Continuation of proceedings",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "669.2\n(1) Subject to this section, where an accused or a defendant is being tried by\n(a) a judge or provincial court judge,\n(b) a justice or other person who is, or is a member of, a summary conviction court, or\n(c) a court composed of a judge and jury,\nas the case may be, and the judge, provincial court judge, justice or other person dies or is for any reason unable to continue, the proceedings may be continued before another judge, provincial court judge, justice or other person, as the case may be, who has jurisdiction to try the accused or defendant.\n(2) [Where adjudication is made] Where a verdict was rendered by a jury or an adjudication was made by a judge, provincial court judge, justice or other person before whom the trial was commenced, the judge, provincial court judge, justice or other person before whom the proceedings are continued shall, without further election by an accused, impose the punishment or make the order that is authorized by law in the circumstances.\n(3) [If no adjudication made] Subject to subsections (4) and (5), if the trial was commenced but no adjudication was made or verdict rendered, the judge, provincial court judge, justice or other person before whom the proceedings are continued shall, without further election by an accused, commence the trial again as if no evidence on the merits had been taken.\n(4) [If no adjudication made — jury trials] If a trial that is before a court composed of a judge and a jury was commenced but no adjudication was made or verdict rendered, the judge before whom the proceedings are continued may, without further election by an accused, continue the trial or commence the trial again as if no evidence on the merits had been taken.\n(5) [Where trial continued] Where a trial is continued under subsection (4), any evidence that was adduced before a judge referred to in paragraph (1)(c) is deemed to have been adduced before the judge before whom the trial is continued but, if the prosecutor and the accused consent, any part of that evidence may be adduced again before the judge before whom the trial is continued.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 137; 1994, c. 44, s. 65; 2011, c. 16, s. 15; 2022, c. 17, s. 40(E)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 669.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-669.2.html"
+  },
+  {
+    "id": "C-46-s669.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "669.3",
+    "marginal_note": "Jurisdiction when appointment to another court",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Jurisdiction",
+    "text": "669.3 Where a court composed of a judge and a jury, a judge or a provincial court judge is conducting a trial and the judge or provincial court judge is appointed to another court, he or she continues to have jurisdiction in respect of the trial until its completion.",
+    "history": "1994, c. 44, s. 66",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 669.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-669.3.html"
+  },
+  {
+    "id": "C-46-s670",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "670",
+    "marginal_note": "Judgment not to be stayed on certain grounds",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Formal Defects in Jury Process",
+    "text": "670 Judgment shall not be stayed or reversed after verdict on an indictment\n(a) by reason of any irregularity in the summoning or empanelling of the jury; or\n(b) for the reason that a person who served on the jury was not returned as a juror by a sheriff or other officer.",
+    "history": "R.S., c. C-34, s. 598",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 670",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-670.html"
+  },
+  {
+    "id": "C-46-s671",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "671",
+    "marginal_note": "Directions respecting jury or jurors directory",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Formal Defects in Jury Process",
+    "text": "671 No omission to observe the directions contained in any Act with respect to the qualification, selection, balloting or distribution of jurors, the preparation of the jurors’ book, the selecting of jury lists or the drafting of panels from the jury lists is a ground for impeaching or quashing a verdict rendered in criminal proceedings.",
+    "history": "R.S., c. C-34, s. 599",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 671",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-671.html"
+  },
+  {
+    "id": "C-46-s672",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672",
+    "marginal_note": "Saving powers of court",
+    "part": "PART XX - Procedure in Jury Trials and General Provisions",
+    "division": "",
+    "heading": "Formal Defects in Jury Process",
+    "text": "672 Nothing in this Act alters, abridges or affects any power or authority that a court or judge had immediately before April 1, 1955, or any practice or form that existed immediately before April 1, 1955, with respect to trials by jury, jury process, juries or jurors, except where the power or authority, practice or form is expressly altered by or is inconsistent with this Act.",
+    "history": "R.S., c. C-34, s. 600",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.html"
+  },
+  {
+    "id": "C-46-s672.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.1",
+    "marginal_note": "Definitions",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "672.1\n(1) In this Part,\naccused includes a defendant in summary conviction proceedings and an accused in respect of whom a verdict of not criminally responsible on account of mental disorder has been rendered; (accusé)\nassessment means an assessment by a medical practitioner or any other person who has been designated by the Attorney General as being qualified to conduct an assessment of the mental condition of the accused under an assessment order made under section 672.11 or 672.121, and any incidental observation or examination of the accused; (évaluation)\nchairperson includes any alternate that the chairperson of a Review Board may designate to act on the chairperson’s behalf; (président)\ncourt includes a summary conviction court as defined in section 785, a judge, a justice and a judge of the court of appeal as defined in section 673; (tribunal)\ndisposition means an order made by a court or Review Board under section 672.54, an order made by a court under section 672.58 or a finding made by a court under subsection 672.64(1); (décision)\ndual status offender means an offender who is subject to a sentence of imprisonment in respect of one offence and a custodial disposition under paragraph 672.54(c) in respect of another offence; (contrevenant à double statut)\nhigh-risk accused means an accused who is found to be a high-risk accused by a court under subsection 672.64(1); (accusé à haut risque)\nhospital means a place in a province that is designated by the Minister of Health for the province for the custody, treatment or assessment of an accused in respect of whom an assessment order, a disposition or a placement decision is made; (hôpital)\nmedical practitioner means a person who is entitled to practise medicine by the laws of a province; (médecin)\nparty, in relation to proceedings of a court or Review Board to make or review a disposition, means\n(a) the accused,\n(b) the person in charge of the hospital where the accused is detained or is to attend pursuant to an assessment order or a disposition,\n(c) an Attorney General designated by the court or Review Board under subsection 672.5(3),\n(d) any interested person designated by the court or Review Board under subsection 672.5(4), or\n(e) where the disposition is to be made by a court, the prosecutor of the charge against the accused; (parties)\nplacement decision means a decision by a Review Board under subsection 672.68(2) as to the place of custody of a dual status offender; (ordonnance de placement)\nprescribed means prescribed by regulations made by the Governor in Council under section 672.95; (Version anglaise seulement)\nReview Board means the Review Board established or designated for a province pursuant to subsection 672.38(1); (commission d’examen)\nverdict of not criminally responsible on account of mental disorder means a verdict that the accused committed the act or made the omission that formed the basis of the offence with which the accused is charged but is not criminally responsible on account of mental disorder. (verdict de non-responsabilité criminelle pour cause de troubles mentaux)\n(2) [Reference] For the purposes of subsections 672.5(3) and (5), paragraph 672.86(1)(b) and subsections 672.86(2) and (2.1), 672.88(2) and 672.89(2), in respect of a territory or proceedings commenced at the instance of the Government of Canada and conducted by or on behalf of that Government, a reference to the Attorney General of a province shall be read as a reference to the Attorney General of Canada.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 1; 2014, c. 6, s. 2",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.1.html"
+  },
+  {
+    "id": "C-46-s672.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.11",
+    "marginal_note": "Assessment order",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.11 A court having jurisdiction over an accused in respect of an offence may order an assessment of the mental condition of the accused, if it has reasonable grounds to believe that such evidence is necessary to determine\n(a) whether the accused is unfit to stand trial;\n(b) whether the accused was, at the time of the commission of the alleged offence, suffering from a mental disorder so as to be exempt from criminal responsibility by virtue of subsection 16(1);\n(c) whether the balance of the mind of the accused was disturbed at the time of commission of the alleged offence, where the accused is a female person charged with an offence arising out of the death of her newly-born child;\n(d) the appropriate disposition to be made, where a verdict of not criminally responsible on account of mental disorder or unfit to stand trial has been rendered in respect of the accused;\n(d.1) whether a finding that the accused is a high-risk accused should be revoked under subsection 672.84(3); or\n(e) whether an order should be made under section 672.851 for a stay of proceedings, where a verdict of unfit to stand trial has been rendered against the accused.",
+    "history": "1991, c. 43, s. 4; 1995, c. 22, s. 10; 2005, c. 22, s. 2; 2014, c. 6, s. 3",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.11.html"
+  },
+  {
+    "id": "C-46-s672.12",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.12",
+    "marginal_note": "Where court may order assessment",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.12\n(1) The court may make an assessment order at any stage of proceedings against the accused of its own motion, on application of the accused or, subject to subsections (2) and (3), on application of the prosecutor.\n(2) [Limitation on prosecutor’s application for assessment of fitness] Where the prosecutor applies for an assessment in order to determine whether the accused is unfit to stand trial for an offence that is prosecuted by way of summary conviction, the court may only order the assessment if\n(a) the accused raised the issue of fitness; or\n(b) the prosecutor satisfies the court that there are reasonable grounds to doubt that the accused is fit to stand trial.\n(3) [Limitation on prosecutor’s application for assessment] Where the prosecutor applies for an assessment in order to determine whether the accused was suffering from a mental disorder at the time of the offence so as to be exempt from criminal responsibility, the court may only order the assessment if\n(a) the accused puts his or her mental capacity for criminal intent into issue; or\n(b) the prosecutor satisfies the court that there are reasonable grounds to doubt that the accused is criminally responsible for the alleged offence, on account of mental disorder.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.12.html"
+  },
+  {
+    "id": "C-46-s672.121",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.121",
+    "marginal_note": "Review Board may order assessment",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.121 The Review Board that has jurisdiction over an accused found not criminally responsible on account of mental disorder or unfit to stand trial may order an assessment of the mental condition of the accused of its own motion or on application of the prosecutor or the accused, if it has reasonable grounds to believe that such evidence is necessary to\n(a) make a recommendation to the court under subsection 672.851(1);\n(b) make a disposition under section 672.54 in one of the following circumstances:\n(i) no assessment report on the mental condition of the accused is available,\n(ii) no assessment of the mental condition of the accused has been conducted in the last twelve months, or\n(iii) the accused has been transferred from another province under section 672.86; or\n(c) determine whether to refer to the court for review under subsection 672.84(1) a finding that an accused is a high-risk accused.",
+    "history": "2005, c. 22, s. 3; 2014, c. 6, s. 4",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.121.html"
+  },
+  {
+    "id": "C-46-s672.13",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.13",
+    "marginal_note": "Contents of assessment order",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.13\n(1) An assessment order must specify\n(a) the service that or the person who is to make the assessment, or the hospital where it is to be made;\n(b) whether the accused is to be detained in custody while the order is in force; and\n(c) the period that the order is to be in force, including the time required for the assessment and for the accused to travel to and from the place where the assessment is to be made.\n(2) [Form] An assessment order may be in Form 48 or 48.1.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 4",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.13.html"
+  },
+  {
+    "id": "C-46-s672.14",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.14",
+    "marginal_note": "General rule for period",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.14\n(1) An assessment order shall not be in force for more than thirty days.\n(2) [Exception in fitness cases] No assessment order to determine whether the accused is unfit to stand trial shall be in force for more than five days, excluding holidays and the time required for the accused to travel to and from the place where the assessment is to be made, unless the accused and the prosecutor agree to a longer period not exceeding thirty days.\n(3) [Exception for compelling circumstances] Despite subsections (1) and (2), a court or Review Board may make an assessment order that remains in force for sixty days if the court or Review Board is satisfied that compelling circumstances exist that warrant it.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 5",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.14.html"
+  },
+  {
+    "id": "C-46-s672.15",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.15",
+    "marginal_note": "Extension",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.15\n(1) Subject to subsection (2), a court or Review Board may extend an assessment order, of its own motion or on the application of the accused or the prosecutor made during or at the end of the period during which the order is in force, for any further period that is required, in its opinion, to complete the assessment of the accused.\n(2) [Maximum duration of extensions] No extension of an assessment order shall exceed thirty days, and the period of the initial order together with all extensions shall not exceed sixty days.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 6",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.15.html"
+  },
+  {
+    "id": "C-46-s672.16",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.16",
+    "marginal_note": "Presumption against custody",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.16\n(1) Subject to subsection (3), an accused shall not be detained in custody under an assessment order of a court unless\n(a) the court is satisfied that on the evidence custody is necessary to assess the accused, or that on the evidence of a medical practitioner custody is desirable to assess the accused and the accused consents to custody;\n(b) custody of the accused is required in respect of any other matter or by virtue of any other provision of this Act; or\n(c) the prosecutor, having been given a reasonable opportunity to do so, shows that detention of the accused in custody is justified on either of the grounds set out in subsection 515(10).\n(1.1) [Presumption against custody — Review Board] If the Review Board makes an order for an assessment of an accused under section 672.121, the accused shall not be detained in custody under the order unless\n(a) the accused is currently subject to a disposition made under paragraph 672.54(c);\n(b) the Review Board is satisfied on the evidence that custody is necessary to assess the accused, or that on the evidence of a medical practitioner custody is desirable to assess the accused and the accused consents to custody; or\n(c) custody of the accused is required in respect of any other matter or by virtue of any other provision of this Act.\n(1.2) [Residency as a condition of disposition] Subject to paragraphs (1.1)(b) and (c), if the accused is subject to a disposition made under paragraph 672.54(b) that requires the accused to reside at a specified place, an assessment ordered under section 672.121 shall require the accused to reside at the same place.\n(2) [Report of medical practitioner] For the purposes of paragraphs (1)(a) and (1.1)(b), if the prosecutor and the accused agree, the evidence of a medical practitioner may be received in the form of a report in writing.\n(3) [Presumption of custody in certain circumstances] An assessment order made in respect of an accused who is detained under subsection 515(6) or 522(2) shall order that the accused be detained in custody under the same circumstances referred to in that subsection, unless the accused shows that custody is not justified under the terms of that subsection.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 7",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.16.html"
+  },
+  {
+    "id": "C-46-s672.17",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.17",
+    "marginal_note": "Assessment order takes precedence over bail hearing",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.17 During the period that an assessment order made by a court in respect of an accused charged with an offence is in force, no order for the interim release or detention of the accused may be made by virtue of Part XVI or section 679 in respect of that offence or an included offence.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 8",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.17.html"
+  },
+  {
+    "id": "C-46-s672.18",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.18",
+    "marginal_note": "Application to vary assessment order",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.18 Where at any time while an assessment order made by a court is in force the prosecutor or an accused shows cause, the court may vary the terms of the order respecting the interim release or detention of the accused in such manner as it considers appropriate in the circumstances.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 9(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.18.html"
+  },
+  {
+    "id": "C-46-s672.19",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.19",
+    "marginal_note": "No treatment order on assessment",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.19 No assessment order may direct that psychiatric or any other treatment of the accused be carried out, or direct the accused to submit to such treatment.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.19.html"
+  },
+  {
+    "id": "C-46-s672.191",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.191",
+    "marginal_note": "When assessment completed",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Orders",
+    "text": "672.191 An accused in respect of whom an assessment order is made shall appear before the court or Review Board that made the order as soon as practicable after the assessment is completed and not later than the last day of the period that the order is to be in force.",
+    "history": "1997, c. 18, s. 81; 2005, c. 22, s. 10",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.191.html"
+  },
+  {
+    "id": "C-46-s672.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.2",
+    "marginal_note": "Assessment report",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Assessment Reports",
+    "text": "672.2\n(1) An assessment order may require the person who makes the assessment to submit in writing an assessment report on the mental condition of the accused.\n(2) [Assessment report to be filed] An assessment report shall be filed with the court or Review Board that ordered it, within the period fixed by the court or Review Board, as the case may be.\n(3) [Court to send assessment report to Review Board] The court shall send to the Review Board without delay a copy of any report filed with it pursuant to subsection (2), to assist in determining the appropriate disposition to be made in respect of the accused.\n(4) [Copies of reports to accused and prosecutor] Subject to subsection 672.51(3), copies of any report filed with a court or Review Board under subsection (2) shall be provided without delay to the prosecutor, the accused and any counsel representing the accused.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 11",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.2.html"
+  },
+  {
+    "id": "C-46-s672.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.21",
+    "marginal_note": "Definition of protected statement",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Protected Statements",
+    "text": "672.21\n(1) In this section, protected statement means a statement made by the accused during the course and for the purposes of an assessment or treatment directed by a disposition, to the person specified in the assessment order or the disposition, or to anyone acting under that person’s direction.\n(2) [Protected statements not admissible against accused] No protected statement or reference to a protected statement made by an accused is admissible in evidence, without the consent of the accused, in any proceeding before a court, tribunal, body or person with jurisdiction to compel the production of evidence.\n(3) [Exceptions] Notwithstanding subsection (2), evidence of a protected statement is admissible for the purpose of\n(a) determining whether the accused is unfit to stand trial;\n(b) making a disposition or placement decision respecting the accused;\n(c) determining, under section 672.84, whether to refer to the court for review a finding that an accused is a high-risk accused or whether to revoke such a finding;\n(d) determining whether the balance of the mind of the accused was disturbed at the time of commission of the alleged offence, where the accused is a female person charged with an offence arising out of the death of her newly-born child;\n(e) determining whether the accused was, at the time of the commission of an alleged offence, suffering from automatism or a mental disorder so as to be exempt from criminal responsibility by virtue of subsection 16(1), if the accused puts his or her mental capacity for criminal intent into issue, or if the prosecutor raises the issue after verdict;\n(f) challenging the credibility of an accused in any proceeding where the testimony of the accused is inconsistent in a material particular with a protected statement that the accused made previously; or\n(g) establishing the perjury of an accused who is charged with perjury in respect of a statement made in any proceeding.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 12; 2014, c. 6, s. 5",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.21.html"
+  },
+  {
+    "id": "C-46-s672.22",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.22",
+    "marginal_note": "Presumption of fitness",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.22 An accused is presumed fit to stand trial unless the court is satisfied on the balance of probabilities that the accused is unfit to stand trial.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.22.html"
+  },
+  {
+    "id": "C-46-s672.23",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.23",
+    "marginal_note": "Court may direct issue to be tried",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.23\n(1) Where the court has reasonable grounds, at any stage of the proceedings before a verdict is rendered, to believe that the accused is unfit to stand trial, the court may direct, of its own motion or on application of the accused or the prosecutor, that the issue of fitness of the accused be tried.\n(2) [Burden of proof] An accused or a prosecutor who makes an application under subsection (1) has the burden of proof that the accused is unfit to stand trial.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.23.html"
+  },
+  {
+    "id": "C-46-s672.24",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.24",
+    "marginal_note": "Counsel",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.24\n(1) Where the court has reasonable grounds to believe that an accused is unfit to stand trial and the accused is not represented by counsel, the court shall order that the accused be represented by counsel.\n(2) [Counsel fees and disbursements] Where counsel is assigned pursuant to subsection (1) and legal aid is not granted to the accused pursuant to a provincial legal aid program, the fees and disbursements of counsel shall be paid by the Attorney General to the extent that the accused is unable to pay them.\n(3) [Taxation of fees and disbursements] Where counsel and the Attorney General cannot agree on the fees or disbursements of counsel, the Attorney General or the counsel may apply to the registrar of the court and the registrar may tax the disputed fees and disbursements.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 82",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.24.html"
+  },
+  {
+    "id": "C-46-s672.25",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.25",
+    "marginal_note": "Postponing trial of issue",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.25\n(1) The court shall postpone directing the trial of the issue of fitness of an accused in proceedings for an offence for which the accused may be prosecuted by indictment or that is punishable on summary conviction, until the prosecutor has elected to proceed by way of indictment or summary conviction.\n(2) [Idem] The court may postpone directing the trial of the issue of fitness of an accused\n(a) where the issue arises before the close of the case for the prosecution at a preliminary inquiry, until a time that is not later than the time the accused is called on to answer to the charge; or\n(b) where the issue arises before the close of the case for the prosecution at trial, until a time not later than the opening of the case for the defence or, on motion of the accused, any later time that the court may direct.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.25.html"
+  },
+  {
+    "id": "C-46-s672.26",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.26",
+    "marginal_note": "Trial of issue by judge and jury",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.26 Where an accused is tried or is to be tried before a court composed of a judge and jury,\n(a) if the judge directs that the issue of fitness of the accused be tried before the accused is given in charge to a jury for trial on the indictment, a jury composed of the number of jurors required in respect of the indictment in the province where the trial is to be held shall be sworn to try that issue and, with the consent of the accused, the issues to be tried on the indictment; and\n(b) if the judge directs that the issue of fitness of the accused be tried after the accused has been given in charge to a jury for trial on the indictment, the jury shall be sworn to try that issue in addition to the issues in respect of which it is already sworn.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.26.html"
+  },
+  {
+    "id": "C-46-s672.27",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.27",
+    "marginal_note": "Trial of issue by court",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.27 The court shall try the issue of fitness of an accused and render a verdict where the issue arises\n(a) in respect of an accused who is tried or is to be tried before a court other than a court composed of a judge and jury; or\n(b) before a court at a preliminary inquiry or at any other stage of the proceedings.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.27.html"
+  },
+  {
+    "id": "C-46-s672.28",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.28",
+    "marginal_note": "Proceeding continues where accused is fit",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.28 Where the verdict on trial of the issue is that an accused is fit to stand trial, the arraignment, preliminary inquiry, trial or other stage of the proceeding shall continue as if the issue of fitness of the accused had never arisen.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.28.html"
+  },
+  {
+    "id": "C-46-s672.29",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.29",
+    "marginal_note": "Where continued detention in custody",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.29 Where an accused is detained in custody on delivery of a verdict that the accused is fit to stand trial, the court may order the accused to be detained in a hospital until the completion of the trial, if the court has reasonable grounds to believe that the accused would become unfit to stand trial if released.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.29.html"
+  },
+  {
+    "id": "C-46-s672.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.3",
+    "marginal_note": "Acquittal",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.3 Where the court has postponed directing the trial of the issue of fitness of an accused pursuant to subsection 672.25(2) and the accused is discharged or acquitted before the issue is tried, it shall not be tried.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.3.html"
+  },
+  {
+    "id": "C-46-s672.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.31",
+    "marginal_note": "Verdict of unfit to stand trial",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.31 Where the verdict on trial of the issue is that an accused is unfit to stand trial, any plea that has been made shall be set aside and any jury shall be discharged.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.31.html"
+  },
+  {
+    "id": "C-46-s672.32",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.32",
+    "marginal_note": "Subsequent proceedings",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.32\n(1) A verdict of unfit to stand trial shall not prevent the accused from being tried subsequently where the accused becomes fit to stand trial.\n(2) [Burden of proof] The burden of proof that the accused has subsequently become fit to stand trial is on the party who asserts it, and is discharged by proof on the balance of probabilities.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.32.html"
+  },
+  {
+    "id": "C-46-s672.33",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.33",
+    "marginal_note": "Prima facie case to be made every two years",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Fitness to Stand Trial",
+    "text": "672.33\n(1) The court that has jurisdiction in respect of the offence charged against an accused who is found unfit to stand trial shall hold an inquiry, not later than two years after the verdict is rendered and every two years thereafter until the accused is acquitted pursuant to subsection (6) or tried, to decide whether sufficient evidence can be adduced at that time to put the accused on trial.\n(1.1) [Extension of time for holding inquiry] Despite subsection (1), the court may extend the period for holding an inquiry where it is satisfied on the basis of an application by the prosecutor or the accused that the extension is necessary for the proper administration of justice.\n(2) [Court may order inquiry to be held] On application of the accused, the court may order an inquiry under this section to be held at any time if it is satisfied, on the basis of the application and any written material submitted by the accused, that there is reason to doubt that there is a prima facie case against the accused.\n(3) [Burden of proof] At an inquiry under this section, the burden of proof that sufficient evidence can be adduced to put the accused on trial is on the prosecutor.\n(4) [Admissible evidence at an inquiry] In an inquiry under this section, the court shall admit as evidence\n(a) any affidavit containing evidence that would be admissible if given by the person making the affidavit as a witness in court; or\n(b) any certified copy of the oral testimony given at a previous inquiry or hearing held before a court in respect of the offence with which the accused is charged.\n(5) [Conduct of inquiry] The court may determine the manner in which an inquiry under this section is conducted and may follow the practices and procedures in respect of a preliminary inquiry under Part XVIII where it concludes that the interests of justice so require.\n(6) [Where prima facie case not made] Where, on the completion of an inquiry under this section, the court is satisfied that sufficient evidence cannot be adduced to put the accused on trial, the court shall acquit the accused.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, ss. 13, 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.33.html"
+  },
+  {
+    "id": "C-46-s672.34",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.34",
+    "marginal_note": "Verdict of not criminally responsible on account of mental disorder",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Verdict of Not Criminally Responsible on Account of Mental Disorder",
+    "text": "672.34 Where the jury, or the judge or provincial court judge where there is no jury, finds that an accused committed the act or made the omission that formed the basis of the offence charged, but was at the time suffering from mental disorder so as to be exempt from criminal responsibility by virtue of subsection 16(1), the jury or the judge shall render a verdict that the accused committed the act or made the omission but is not criminally responsible on account of mental disorder.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.34.html"
+  },
+  {
+    "id": "C-46-s672.35",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.35",
+    "marginal_note": "Effect of verdict of not criminally responsible on account of mental disorder",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Verdict of Not Criminally Responsible on Account of Mental Disorder",
+    "text": "672.35 Where a verdict of not criminally responsible on account of mental disorder is rendered, the accused shall not be found guilty or convicted of the offence, but\n(a) the accused may plead autrefois acquit in respect of any subsequent charge relating to that offence;\n(b) any court may take the verdict into account in considering an application for judicial interim release or in considering what dispositions to make or sentence to impose for any other offence; and\n(c) the Parole Board of Canada or any provincial parole board may take the verdict into account in considering an application by the accused for parole or for a record suspension under the Criminal Records Act in respect of any other offence.",
+    "history": "1991, c. 43, s. 4; 2012, c. 1, ss. 145, 160",
+    "last_amended": "2013-02-28",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.35.html"
+  },
+  {
+    "id": "C-46-s672.36",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.36",
+    "marginal_note": "Verdict not a previous conviction",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Verdict of Not Criminally Responsible on Account of Mental Disorder",
+    "text": "672.36 A verdict of not criminally responsible on account of mental disorder is not a previous conviction for the purposes of any offence under any Act of Parliament for which a greater punishment is provided by reason of previous convictions.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.36.html"
+  },
+  {
+    "id": "C-46-s672.37",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.37",
+    "marginal_note": "Definition of application for federal employment",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Verdict of Not Criminally Responsible on Account of Mental Disorder",
+    "text": "672.37\n(1) In this section, application for federal employment means an application form relating to\n(a) employment in any department, as defined in section 2 of the Financial Administration Act;\n(b) employment by any Crown corporation as defined in subsection 83(1) of the Financial Administration Act;\n(c) enrolment in the Canadian Forces; or\n(d) employment in connection with the operation of any work, undertaking or business that is within the legislative authority of Parliament.\n(2) [Application for federal employment] No application for federal employment shall contain any question that requires the applicant to disclose any charge or finding that the applicant committed an offence that resulted in a finding or a verdict of not criminally responsible on account of mental disorder if the applicant was discharged absolutely or is no longer subject to any disposition in respect of that offence.\n(3) [Punishment] Any person who uses or authorizes the use of an application for federal employment that contravenes subsection (2) is guilty of an offence punishable on summary conviction.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.37.html"
+  },
+  {
+    "id": "C-46-s672.38",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.38",
+    "marginal_note": "Review Boards to be established",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.38\n(1) A Review Board shall be established or designated for each province to make or review dispositions concerning any accused in respect of whom a verdict of not criminally responsible by reason of mental disorder or unfit to stand trial is rendered, and shall consist of not fewer than five members appointed by the lieutenant governor in council of the province.\n(2) [Treated as provincial Board] A Review Board shall be treated as having been established under the laws of the province.\n(3) [Personal liability] No member of a Review Board is personally liable for any act done in good faith in the exercise of the member’s powers or the performance of the member’s duties and functions or for any default or neglect in good faith in the exercise of those powers or the performance of those duties and functions.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 83",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.38.html"
+  },
+  {
+    "id": "C-46-s672.39",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.39",
+    "marginal_note": "Members of Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.39 A Review Board must have at least one member who is entitled under the laws of a province to practise psychiatry and, where only one member is so entitled, at least one other member must have training and experience in the field of mental health, and be entitled under the laws of a province to practise medicine or psychology.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.39.html"
+  },
+  {
+    "id": "C-46-s672.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.4",
+    "marginal_note": "Chairperson of a Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.4\n(1) Subject to subsection (2), the chairperson of a Review Board shall be a judge of the Federal Court or of a superior, district or county court of a province, or a person who is qualified for appointment to, or has retired from, such a judicial office.\n(2) [Transitional] Where the chairperson of a Review Board that was established before the coming into force of subsection (1) is not a judge or other person referred to therein, the chairperson may continue to act until the expiration of his or her term of office if at least one other member of the Review Board is a judge or other person referred to in subsection (1) or is a member of the bar of the province.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.4.html"
+  },
+  {
+    "id": "C-46-s672.41",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.41",
+    "marginal_note": "Quorum of Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.41\n(1) Subject to subsection (2), the quorum of a Review Board is constituted by the chairperson, a member who is entitled under the laws of a province to practise psychiatry, and any other member.\n(2) [Transitional] Where the chairperson of a Review Board that was established before the coming into force of this section is not a judge or other person referred to in subsection 672.4(1), the quorum of the Review Board is constituted by the chairperson, a member who is entitled under the laws of a province to practise psychiatry, and a member who is a person referred to in that subsection or a member of the bar of the province.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.41.html"
+  },
+  {
+    "id": "C-46-s672.42",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.42",
+    "marginal_note": "Majority vote",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.42 A decision of a majority of the members present and voting is the decision of a Review Board.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.42.html"
+  },
+  {
+    "id": "C-46-s672.43",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.43",
+    "marginal_note": "Powers of Review Boards",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.43 At a hearing held by a Review Board to make a disposition or review a disposition in respect of an accused, the chairperson has all the powers that are conferred by sections 4 and 5 of the Inquiries Act on persons appointed as commissioners under Part I of that Act.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.43.html"
+  },
+  {
+    "id": "C-46-s672.44",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.44",
+    "marginal_note": "Rules of Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review Boards",
+    "text": "672.44\n(1) A Review Board may, subject to the approval of the lieutenant governor in council of the province, make rules providing for the practice and procedure before the Review Board.\n(2) [Application and publication of rules] The rules made by a Review Board under subsection (1) apply to any proceeding within its jurisdiction, and shall be published in the Canada Gazette.\n(3) [Regulations] Notwithstanding anything in this section, the Governor in Council may make regulations to provide for the practice and procedure before Review Boards, in particular to make the rules of Review Boards uniform, and all regulations made under this subsection prevail over any rules made under subsection (1).",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.44.html"
+  },
+  {
+    "id": "C-46-s672.45",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.45",
+    "marginal_note": "Hearing to be held by a court",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.45\n(1) Where a verdict of not criminally responsible on account of mental disorder or unfit to stand trial is rendered in respect of an accused, the court may of its own motion, and shall on application by the accused or the prosecutor, hold a disposition hearing.\n(1.1) [Transmittal of transcript to Review Board] If the court does not hold a hearing under subsection (1), it shall send without delay, following the verdict, in original or copied form, any transcript of the court proceedings in respect of the accused, any other document or information related to the proceedings, and all exhibits filed with it, to the Review Board that has jurisdiction in respect of the matter, if the transcript, document, information or exhibits are in its possession.\n(2) [Disposition to be made] At a disposition hearing, the court shall make a disposition in respect of the accused, if it is satisfied that it can readily do so and that a disposition should be made without delay.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, ss. 14, 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.45.html"
+  },
+  {
+    "id": "C-46-s672.46",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.46",
+    "marginal_note": "Status quo pending Review Board hearing",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.46\n(1) If the court does not make a disposition in respect of the accused at a disposition hearing, any order for the detention of the accused or any release order, appearance notice, summons or undertaking in respect of the accused that is in force at the time the verdict of not criminally responsible on account of mental disorder or unfit to stand trial is rendered continues in force, subject to its terms, until the Review Board makes a disposition.\n(2) [Variation] Despite subsection (1), a court may, pending a disposition by the Review Board in respect of the accused, on cause being shown, vacate the detention order, release order, appearance notice, summons or undertaking referred to in that subsection, and make any other order for the detention of the accused or any other release order that the court considers to be appropriate in the circumstances, including an order directing that the accused be detained in custody in a hospital.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 42(F); 2019, c. 25, s. 276",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.46.html"
+  },
+  {
+    "id": "C-46-s672.47",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.47",
+    "marginal_note": "Review Board to make disposition where court does not",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.47\n(1) Where a verdict of not criminally responsible on account of mental disorder or unfit to stand trial is rendered and the court makes no disposition in respect of an accused, the Review Board shall, as soon as is practicable but not later than forty-five days after the verdict was rendered, hold a hearing and make a disposition.\n(2) [Extension of time for hearing] Where the court is satisfied that there are exceptional circumstances that warrant it, the court may extend the time for holding a hearing under subsection (1) to a maximum of ninety days after the verdict was rendered.\n(3) [Disposition made by court] Where a court makes a disposition under section 672.54 other than an absolute discharge in respect of an accused, the Review Board shall, not later than ninety days after the disposition was made, hold a hearing and make a disposition in respect of the accused.\n(4) [Exception — high-risk accused] Despite subsections (1) to (3), if the court makes a disposition under subsection 672.64(3), the Review Board shall, not later than 45 days after the day on which the disposition is made, hold a hearing and make a disposition under paragraph 672.54(c), subject to the restrictions set out in that subsection.\n(5) [Extension of time for hearing] If the court is satisfied that there are exceptional circumstances that warrant it, the court may extend the time for holding a hearing under subsection (4) to a maximum of 90 days after the day on which the disposition is made.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, ss. 15, 42(F); 2014, c. 6, s. 6",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.47.html"
+  },
+  {
+    "id": "C-46-s672.48",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.48",
+    "marginal_note": "Review Board to determine fitness",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.48\n(1) Where a Review Board holds a hearing to make or review a disposition in respect of an accused who has been found unfit to stand trial, it shall determine whether in its opinion the accused is fit to stand trial at the time of the hearing.\n(2) [Review Board shall send accused to court] If a Review Board determines that the accused is fit to stand trial, it shall order that the accused be sent back to court, and the court shall try the issue and render a verdict.\n(3) [Chairperson may send accused to court] The chairperson of a Review Board may, with the consent of the accused and the person in charge of the hospital where an accused is being detained, order that the accused be sent back to court for trial of the issue of whether the accused is unfit to stand trial, where the chairperson is of the opinion that\n(a) the accused is fit to stand trial; and\n(b) the Review Board will not hold a hearing to make or review a disposition in respect of the accused within a reasonable period.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.48.html"
+  },
+  {
+    "id": "C-46-s672.49",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.49",
+    "marginal_note": "Continued detention in hospital",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.49\n(1) In a disposition made pursuant to section 672.47 the Review Board or chairperson may require the accused to continue to be detained in a hospital until the court determines whether the accused is fit to stand trial, if the Review Board or chairperson has reasonable grounds to believe that the accused would become unfit to stand trial if released.\n(2) [Copy of disposition to be sent to court] The Review Board or chairperson shall send a copy of a disposition made pursuant to section 672.47 without delay to the court having jurisdiction over the accused and to the Attorney General of the province where the accused is to be tried.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.49.html"
+  },
+  {
+    "id": "C-46-s672.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.5",
+    "marginal_note": "Procedure at disposition hearing",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.5\n(1) A hearing held by a court or Review Board to make or review a disposition in respect of an accused, including a hearing referred to in subsection 672.84(1) or (3), shall be held in accordance with this section.\n(2) [Hearing to be informal] The hearing may be conducted in as informal a manner as is appropriate in the circumstances.\n(3) [Attorneys General may be parties] On application, the court or Review Board shall designate as a party the Attorney General of the province where the disposition is to be made and, where an accused is transferred from another province, the Attorney General of the province from which the accused is transferred.\n(4) [Interested person may be a party] The court or Review Board may designate as a party any person who has a substantial interest in protecting the interests of the accused, if the court or Review Board is of the opinion that it is just to do so.\n(5) [Notice of hearing] Notice of the hearing shall be given to the parties, the Attorney General of the province where the disposition is to be made and, where the accused is transferred to another province, the Attorney General of the province from which the accused is transferred, within the time and in the manner prescribed, or within the time and in the manner fixed by the rules of the court or Review Board.\n(5.1) [Notice] At the victim’s request, notice of the hearing and of the relevant provisions of the Act shall be given to the victim within the time and in the manner fixed by the rules of the court or Review Board.\n(5.2) [Notice of discharge and intended place of residence] If the accused is discharged absolutely under paragraph 672.54(a) or conditionally under paragraph 672.54(b), a notice of the discharge and accused’s intended place of residence shall, at the victim’s request, be given to the victim within the time and in the manner fixed by the rules of the court or Review Board.\n(6) [Order excluding the public] Where the court or Review Board considers it to be in the best interests of the accused and not contrary to the public interest, the court or Review Board may order the public or any members of the public to be excluded from the hearing or any part of the hearing.\n(7) [Right to counsel] The accused or any other party has the right to be represented by counsel.\n(8) [Assigning counsel] If an accused is not represented by counsel, the court or Review Board shall, either before or at the time of the hearing, assign counsel to act for any accused\n(a) who has been found unfit to stand trial; or\n(b) wherever the interests of justice so require.\n(8.1) [Counsel fees and disbursements] Where counsel is assigned pursuant to subsection (8) and legal aid is not granted to the accused pursuant to a provincial legal aid program, the fees and disbursements of counsel shall be paid by the Attorney General to the extent that the accused is unable to pay them.\n(8.2) [Taxation of fees and disbursements] Where counsel and the Attorney General cannot agree on the fees or disbursements of counsel, the Attorney General or the counsel may apply to the registrar of the court and the registrar may tax the disputed fees and disbursements.\n(9) [Right of accused to be present] Subject to subsection (10), the accused has the right to be present during the whole of the hearing.\n(10) [Removal or absence of accused] The court or the chairperson of the Review Board may\n(a) permit the accused to be absent during the whole or any part of the hearing on such conditions as the court or chairperson considers proper; or\n(b) cause the accused to be removed and barred from re-entry for the whole or any part of the hearing\n(i) where the accused interrupts the hearing so that to continue in the presence of the accused would not be feasible,\n(ii) on being satisfied that failure to do so would likely endanger the life or safety of another person or would seriously impair the treatment or recovery of the accused, or\n(iii) in order to hear, in the absence of the accused, evidence, oral or written submissions, or the cross-examination of any witness concerning whether grounds exist for removing the accused pursuant to subparagraph (ii).\n(11) [Rights of parties at hearing] Any party may adduce evidence, make oral or written submissions, call witnesses and cross-examine any witness called by any other party and, on application, cross-examine any person who made an assessment report that was submitted to the court or Review Board in writing.\n(12) [Request to compel attendance of witnesses] A party may not compel the attendance of witnesses, but may request the court or the chairperson of the Review Board to do so.\n(13) [Video links] If the accused so agrees, the court or the chairperson of the Review Board may permit the accused to appear by closed-circuit television or videoconference for any part of the hearing.\n(13.1) [Adjournment] The Review Board may adjourn the hearing for a period not exceeding thirty days if necessary for the purpose of ensuring that relevant information is available to permit it to make or review a disposition or for any other sufficient reason.\n(13.2) [Determination of mental condition of the accused] On receiving an assessment report, the court or Review Board shall determine whether, since the last time the disposition in respect of the accused was made or reviewed there has been any change in the mental condition of the accused that may provide grounds for the discharge of the accused under paragraph 672.54(a) or (b) and, if there has been such a change, the court or Review Board shall notify every victim of the offence that they are entitled to file a statement in accordance with subsection (14).\n(13.3) [Notice to victims — referral of finding to court] If the Review Board refers to the court for review under subsection 672.84(1) a finding that an accused is a high-risk accused, it shall notify every victim of the offence that they are entitled to file a statement with the court in accordance with subsection (14).\n(14) [Victim impact statement] A victim of the offence may prepare and file with the court or Review Board a written statement describing the physical or emotional harm, property damage or economic loss suffered by the victim as the result of the commission of the offence and the impact of the offence on the victim. Form 48.2 in Part XXVIII, or a form approved by the lieutenant governor in council of the province in which the court or Review Board is exercising its jurisdiction, must be used for this purpose.\n(15) [Copy of statement] The court or Review Board shall ensure that a copy of any statement filed in accordance with subsection (14) is provided to the accused or counsel for the accused, and the prosecutor, as soon as practicable after a verdict of not criminally responsible on account of mental disorder is rendered in respect of the offence.\n(15.1) [Presentation of victim statement] The court or Review Board shall, at the request of a victim, permit the victim to read a statement prepared and filed in accordance with subsection (14), or to present the statement in any other manner that the court or Review Board considers appropriate, unless the court or Review Board is of the opinion that the reading or presentation of the statement would interfere with the proper administration of justice.\n(15.2) [Inquiry by court or Review Board] The court or Review Board shall, as soon as practicable after a verdict of not criminally responsible on account of mental disorder is rendered in respect of an offence and before making a disposition under section 672.45, 672.47 or 672.64, inquire of the prosecutor or a victim of the offence, or any person representing a victim of the offence, whether the victim has been advised of the opportunity to prepare a statement referred to in subsection (14).\n(15.3) [Adjournment] On application of the prosecutor or a victim or of its own motion, the court or Review Board may adjourn the hearing held under section 672.45, 672.47 or 672.64 to permit the victim to prepare a statement referred to in subsection (14) if the court or Review Board is satisfied that the adjournment would not interfere with the proper administration of justice.\n(16) [Repealed, 2015, c. 13, s. 22]",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 84; 1999, c. 25, s. 11(Preamble); 2005, c. 22, ss. 16, 42(F); 2014, c. 6, s. 7; 2015, c. 13, s. 22; 2019, c. 25, s. 277",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.5.html"
+  },
+  {
+    "id": "C-46-s672.501",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.501",
+    "marginal_note": "Order restricting publication — sexual offences",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.501\n(1) Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not crimi­nally responsible on account of mental disorder or unfit to stand trial for an offence referred to in subsection 486.4(1), the Review Board shall make an order directing that any information that could identify a victim, or a witness who is under the age of eighteen years, shall not be published in any document or broadcast or transmitted in any way.\n(2) [Order restricting publication — child sexual abuse and exploitation material] Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not criminally responsible on account of mental disorder or unfit to stand trial for an offence referred to in section 163.1, a Review Board shall make an order directing that any information that could identify a witness who is under the age of eighteen years, or any person who is the subject of a representation, written material or a recording that constitutes child sexual abuse and exploitation material within the meaning of section 163.1, shall not be published in any document or broadcast or transmitted in any way.\n(3) [Order restricting publication — other offences] Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not criminally responsible on account of mental disorder or unfit to stand trial for an offence other than the offences referred to in subsection (1) or (2), on application of the prosecutor, a victim or a witness, the Review Board may make an order directing that any information that could identify the victim or witness shall not be published in any document or broadcast or transmitted in any way if the Review Board is satisfied that the order is necessary for the proper administration of justice.\n(4) [Order restricting publication] An order made under any of subsections (1) to (3) does not apply in respect of the disclosure of information in the course of the administration of justice if it is not the purpose of the disclosure to make the information known in the community.\n(5) [Application and notice] An applicant for an order under subsection (3) shall\n(a) apply in writing to the Review Board; and\n(b) provide notice of the application to the prosecutor, the accused and any other person affected by the order that the Review Board specifies.\n(6) [Grounds] An applicant for an order under subsection (3) shall set out the grounds on which the applicant relies to establish that the order is necessary for the proper administration of justice.\n(7) [Hearing may be held] The Review Board may hold a hearing to determine whether an order under subsection (3) should be made, and the hearing may be in private.\n(8) [Factors to be considered] In determining whether to make an order under subsection (3), the Review Board shall consider\n(a) the right to a fair and public hearing;\n(b) whether there is a real and substantial risk that the victim or witness would suffer significant harm if their identity were disclosed;\n(c) whether the victim or witness needs the order for their security or to protect them from intimidation or retaliation;\n(d) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process;\n(e) whether effective alternatives are available to protect the identity of the victim or witness;\n(f) the salutary and deleterious effects of the proposed order;\n(g) the impact of the proposed order on the freedom of expression of those affected by it; and\n(h) any other factor that the Review Board considers relevant.\n(9) [Conditions] An order made under subsection (3) may be subject to any conditions that the Review Board thinks fit.\n(10) [Publication of application prohibited] Unless the Review Board refuses to make an order under subsection (3), no person shall publish in any document or broadcast or transmit in any way\n(a) the contents of an application;\n(b) any evidence taken, information given or submissions made at a hearing under subsection (7); or\n(c) any other information that could identify the person to whom the application relates as a victim or witness in the proceedings.\n(11) [Offence] Every person who fails to comply with an order made under any of subsections (1) to (3) is guilty of an offence punishable on summary conviction.\n(12) [Application of order] For greater certainty, an order referred to in subsection (11) also prohibits, in relation to proceedings taken against any person who fails to comply with the order, the publication in any document or the broadcasting or transmission in any way of information that could identify a victim or witness whose identity is protected by the order.",
+    "history": "2005, c. 22, ss. 17, 64; 2024, c. 23, s. 9",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.501",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.501.html"
+  },
+  {
+    "id": "C-46-s672.51",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.51",
+    "marginal_note": "Definition of disposition information",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.51\n(1) In this section, disposition information means all or part of an assessment report submitted to the court or Review Board and any other written information before the court or Review Board about the accused that is relevant to making or reviewing a disposition.\n(2) [Disposition information to be made available to parties] Subject to this section, all disposition information shall be made available for inspection by, and the court or Review Board shall provide a copy of it to, each party and any counsel representing the accused.\n(3) [Exception where disclosure dangerous to any person] The court or Review Board shall withhold some or all of the disposition information from an accused where it is satisfied, on the basis of that information and the evidence or report of the medical practitioner responsible for the assessment or treatment of the accused, that disclosure of the information would be likely to endanger the life or safety of another person or would seriously impair the treatment or recovery of the accused.\n(4) [Idem] Notwithstanding subsection (3), the court or Review Board may release some or all of the disposition information to an accused where the interests of justice make disclosure essential in its opinion.\n(5) [Exception where disclosure unnecessary or prejudicial] The court or Review Board shall withhold disposition information from a party other than the accused or an Attorney General, where disclosure to that party, in the opinion of the court or Review Board, is not necessary to the proceeding and may be prejudicial to the accused.\n(6) [Exclusion of certain persons from hearing] A court or Review Board that withholds disposition information from the accused or any other party pursuant to subsection (3) or (5) shall exclude the accused or the other party, as the case may be, from the hearing during\n(a) the oral presentation of that disposition information; or\n(b) the questioning by the court or Review Board or the cross-examination of any person concerning that disposition information.\n(7) [Prohibition of disclosure in certain cases] No disposition information shall be made available for inspection or disclosed to any person who is not a party to the proceedings\n(a) where the disposition information has been withheld from the accused or any other party pursuant to subsection (3) or (5); or\n(b) where the court or Review Board is of the opinion that disclosure of the disposition information would be seriously prejudicial to the accused and that, in the circumstances, protection of the accused takes precedence over the public interest in disclosure.\n(8) [Idem] No part of the record of the proceedings in respect of which the accused was excluded pursuant to subparagraph 672.5(10)(b)(ii) or (iii) shall be made available for inspection to the accused or to any person who is not a party to the proceedings.\n(9) [Information to be made available to specified persons] Notwithstanding subsections (7) and (8), the court or Review Board may make any disposition information, or a copy of it, available on request to any person or member of a class of persons\n(a) that has a valid interest in the information for research or statistical purposes, where the court or Review Board is satisfied that disclosure is in the public interest;\n(b) that has a valid interest in the information for the purposes of the proper administration of justice; or\n(c) that the accused requests or authorizes in writing to inspect it, where the court or Review Board is satisfied that the person will not disclose or give to the accused a copy of any disposition information withheld from the accused pursuant to subsection (3), or of any part of the record of proceedings referred to in subsection (8), or that the reasons for withholding that information from the accused no longer exist.\n(10) [Disclosure for research or statistical purposes] A person to whom the court or Review Board makes disposition information available under paragraph (9)(a) may disclose it for research or statistical purposes, but not in any form or manner that could reasonably be expected to identify any person to whom it relates.\n(11) [Prohibition on publication] No person shall publish in any document or broadcast or transmit in any way\n(a) any disposition information that is prohibited from being disclosed pursuant to subsection (7); or\n(b) any part of the record of the proceedings in respect of which the accused was excluded pursuant to subparagraph 672.5(10)(b)(ii) or (iii).\n(12) [Powers of courts not limited] Except as otherwise provided in this section, nothing in this section limits the powers that a court may exercise apart from this section.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 85; 2005, c. 22, ss. 18, 42(F), c. 32, s. 22; 2014, c. 6, s. 8",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.51.html"
+  },
+  {
+    "id": "C-46-s672.52",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.52",
+    "marginal_note": "Record of proceedings",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.52\n(1) The court or Review Board shall cause a record of the proceedings of its disposition hearings to be kept, and include in the record any assessment report submitted.\n(2) [Transmittal of transcript to Review Board] If a court holds a disposition hearing under subsection 672.45(1), whether or not it makes a disposition, it shall send without delay to the Review Board that has jurisdiction in respect of the matter, in original or copied form, a transcript of the hearing, any other document or information related to the hearing, and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession.\n(3) [Reasons for disposition and copies to be provided] The court or Review Board shall state its reasons for making a disposition in the record of the proceedings, and shall provide every party with a copy of the disposition and those reasons.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, ss. 19, 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.52.html"
+  },
+  {
+    "id": "C-46-s672.53",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.53",
+    "marginal_note": "Proceedings not invalid",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Disposition Hearings",
+    "text": "672.53 Any procedural irregularity in relation to a disposition hearing does not affect the validity of the hearing unless it causes the accused substantial prejudice.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.53.html"
+  },
+  {
+    "id": "C-46-s672.54",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.54",
+    "marginal_note": "Dispositions that may be made",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.54 When a court or Review Board makes a disposition under subsection 672.45(2), section 672.47, subsection 672.64(3) or section 672.83 or 672.84, it shall, taking into account the safety of the public, which is the paramount consideration, the mental condition of the accused, the reintegration of the accused into society and the other needs of the accused, make one of the following dispositions that is necessary and appropriate in the circumstances:\n(a) where a verdict of not criminally responsible on account of mental disorder has been rendered in respect of the accused and, in the opinion of the court or Review Board, the accused is not a significant threat to the safety of the public, by order, direct that the accused be discharged absolutely;\n(b) by order, direct that the accused be discharged subject to such conditions as the court or Review Board considers appropriate; or\n(c) by order, direct that the accused be detained in custody in a hospital, subject to such conditions as the court or Review Board considers appropriate.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 20; 2014, c. 6, s. 9",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.54.html"
+  },
+  {
+    "id": "C-46-s672.5401",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.5401",
+    "marginal_note": "Significant threat to safety of public",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.5401 For the purposes of section 672.54, a significant threat to the safety of the public means a risk of serious physical or psychological harm to members of the public — including any victim of or witness to the offence, or any person under the age of 18 years — resulting from conduct that is criminal in nature but not necessarily violent.",
+    "history": "2014, c. 6, s. 10",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.5401",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.5401.html"
+  },
+  {
+    "id": "C-46-s672.541",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.541",
+    "marginal_note": "Victim impact statement",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.541 If a verdict of not criminally responsible on account of mental disorder has been rendered in respect of an accused, the court or Review Board shall\n(a) at a hearing held under section 672.45, 672.47, 672.64, 672.81 or 672.82 or subsection 672.84(5), take into consideration any statement filed by a victim in accordance with subsection 672.5(14) in determining the appropriate disposition or conditions under section 672.54, to the extent that the statement is relevant to its consideration of the criteria set out in section 672.54;\n(b) at a hearing held under section 672.64 or subsection 672.84(3), take into consideration any statement filed by a victim in accordance with subsection 672.5(14), to the extent that the statement is relevant to its consideration of the criteria set out in subsection 672.64(1) or 672.84(3), as the case may be, in deciding whether to find that the accused is a high-risk accused, or to revoke such a finding; and\n(c) at a hearing held under section 672.81 or 672.82 in respect of a high-risk accused, take into consideration any statement filed by a victim in accordance with subsection 672.5(14) in determining whether to refer to the court for review the finding that the accused is a high-risk accused, to the extent that the statement is relevant to its consideration of the criteria set out in subsection 672.84(1).",
+    "history": "1999, c. 25, s. 12(Preamble); 2005, c. 22, s. 21; 2014, c. 6, s. 10",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.541",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.541.html"
+  },
+  {
+    "id": "C-46-s672.542",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.542",
+    "marginal_note": "Additional conditions — safety and security",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.542 When a court or Review Board holds a hearing referred to in section 672.5, the court or Review Board shall consider whether it is desirable, in the interests of the safety and security of any person, particularly a victim of or witness to the offence or a justice system participant, to include as a condition of the disposition that the accused\n(a) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the disposition, or refrain from going to any place specified in the disposition; or\n(b) comply with any other condition specified in the disposition that the court or Review Board considers necessary to ensure the safety and security of those persons.",
+    "history": "2014, c. 6, s. 10",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.542",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.542.html"
+  },
+  {
+    "id": "C-46-s672.55",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.55",
+    "marginal_note": "Treatment not a condition",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.55\n(1) No disposition made under section 672.54 shall direct that any psychiatric or other treatment of the accused be carried out or that the accused submit to such treatment except that the disposition may include a condition regarding psychiatric or other treatment where the accused has consented to the condition and the court or Review Board considers the condition to be reasonable and necessary in the interests of the accused.\n(2) [Repealed, 2005, c. 22, s. 22]",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 86; 2005, c. 22, s. 22",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.55.html"
+  },
+  {
+    "id": "C-46-s672.56",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.56",
+    "marginal_note": "Delegated authority to vary restrictions on liberty of accused",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.56\n(1) A Review Board that makes a disposition in respect of an accused under paragraph 672.54(b) or (c) may delegate to the person in charge of the hospital authority to direct that the restrictions on the liberty of the accused be increased or decreased within any limits and subject to any conditions set out in that disposition, and any direction so made is deemed for the purposes of this Act to be a disposition made by the Review Board.\n(1.1) [Exception — high-risk accused] If the accused is a high-risk accused, any direction is subject to the restrictions set out in subsection 672.64(3).\n(2) [Notice to accused and Review Board of increase in restrictions] A person who increases the restrictions on the liberty of the accused significantly pursuant to authority delegated to the person by a Review Board shall\n(a) make a record of the increased restrictions on the file of the accused; and\n(b) give notice of the increase as soon as is practicable to the accused and, if the increased restrictions remain in force for a period exceeding seven days, to the Review Board.",
+    "history": "1991, c. 43, s. 4; 2014, c. 6, s. 11",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.56.html"
+  },
+  {
+    "id": "C-46-s672.57",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.57",
+    "marginal_note": "Warrant of committal",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.57 Where the court or Review Board makes a disposition under paragraph 672.54(c), it shall issue a warrant of committal of the accused, which may be in Form 49.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.57.html"
+  },
+  {
+    "id": "C-46-s672.58",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.58",
+    "marginal_note": "Treatment disposition",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.58 Where a verdict of unfit to stand trial is rendered and the court has not made a disposition under section 672.54 in respect of an accused, the court may, on application by the prosecutor, by order, direct that treatment of the accused be carried out for a specified period not exceeding sixty days, subject to such conditions as the court considers appropriate and, where the accused is not detained in custody, direct that the accused submit to that treatment by the person or at the hospital specified.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.58.html"
+  },
+  {
+    "id": "C-46-s672.59",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.59",
+    "marginal_note": "Criteria for disposition",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.59\n(1) No disposition may be made under section 672.58 unless the court is satisfied, on the basis of the testimony of a medical practitioner, that a specific treatment should be administered to the accused for the purpose of making the accused fit to stand trial.\n(2) [Evidence required] The testimony required by the court for the purposes of subsection (1) shall include a statement that the medical practitioner has made an assessment of the accused and is of the opinion, based on the grounds specified, that\n(a) the accused, at the time of the assessment, was unfit to stand trial;\n(b) the psychiatric treatment and any other related medical treatment specified by the medical practitioner will likely make the accused fit to stand trial within a period not exceeding sixty days and that without that treatment the accused is likely to remain unfit to stand trial;\n(c) the risk of harm to the accused from the psychiatric and other related medical treatment specified is not disproportionate to the benefit anticipated to be derived from it; and\n(d) the psychiatric and other related medical treatment specified is the least restrictive and least intrusive treatment that could, in the circumstances, be specified for the purpose referred to in subsection (1), considering the opinions referred to in paragraphs (b) and (c).",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.59.html"
+  },
+  {
+    "id": "C-46-s672.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.6",
+    "marginal_note": "Notice required",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.6\n(1) The court shall not make a disposition under section 672.58 unless the prosecutor notifies the accused, in writing and as soon as practicable, of the application.\n(2) [Challenge by accused] On receiving the notice referred to in subsection (1), the accused may challenge the application and adduce evidence for that purpose.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 87",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.6.html"
+  },
+  {
+    "id": "C-46-s672.61",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.61",
+    "marginal_note": "Exception",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.61\n(1) The court shall not direct, and no disposition made under section 672.58 shall include, the performance of psychosurgery or electro-convulsive therapy or any other prohibited treatment that is prescribed.\n(2) [Definitions] In this section,\nelectro-convulsive therapy means a procedure for the treatment of certain mental disorders that induces, by electrical stimulation of the brain, a series of generalized convulsions; (sismothérapie)\npsychosurgery means any procedure that by direct or indirect access to the brain removes, destroys or interrupts the continuity of histologically normal brain tissue, or inserts indwelling electrodes for pulsed electrical stimulation for the purpose of altering behaviour or treating psychiatric illness, but does not include neurological procedures used to diagnose or treat intractable physical pain, organic brain conditions, or epilepsy, where any of those conditions is clearly demonstrable. (psychochirurgie)",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.61.html"
+  },
+  {
+    "id": "C-46-s672.62",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.62",
+    "marginal_note": "Consent of hospital required for treatment",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.62\n(1) No court shall make a disposition under section 672.58 without the consent of\n(a) the person in charge of the hospital where the accused is to be treated; or\n(b) the person to whom responsibility for the treatment of the accused is assigned by the court.\n(2) [Consent of accused not required for treatment] The court may direct that treatment of an accused be carried out pursuant to a disposition made under section 672.58 without the consent of the accused or a person who, according to the laws of the province where the disposition is made, is authorized to consent for the accused.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.62.html"
+  },
+  {
+    "id": "C-46-s672.63",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.63",
+    "marginal_note": "Effective date of disposition",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Terms of Dispositions",
+    "text": "672.63 A disposition shall come into force on the day on which it is made or on any later day that the court or Review Board specifies in it, and shall remain in force until the Review Board holds a hearing to review the disposition and makes another disposition.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 23",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.63.html"
+  },
+  {
+    "id": "C-46-s672.64",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.64",
+    "marginal_note": "Finding",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "High-Risk Accused",
+    "text": "672.64\n(1) On application made by the prosecutor before any disposition to discharge an accused absolutely, the court may, at the conclusion of a hearing, find the accused to be a high-risk accused if the accused has been found not criminally responsible on account of mental disorder for a serious personal injury offence, as defined in subsection 672.81(1.3), the accused was 18 years of age or more at the time of the commission of the offence and\n(a) the court is satisfied that there is a substantial likelihood that the accused will use violence that could endanger the life or safety of another person; or\n(b) the court is of the opinion that the acts that constitute the offence were of such a brutal nature as to indicate a risk of grave physical or psychological harm to another person.\n(2) [Factors to consider] In deciding whether to find that the accused is a high-risk accused, the court shall consider all relevant evidence, including\n(a) the nature and circumstances of the offence;\n(b) any pattern of repetitive behaviour of which the offence forms a part;\n(c) the accused’s current mental condition;\n(d) the past and expected course of the accused’s treatment, including the accused’s willingness to follow treatment; and\n(e) the opinions of experts who have examined the accused.\n(3) [Detention of high-risk accused] If the court finds the accused to be a high-risk accused, the court shall make a disposition under paragraph 672.54(c), but the accused’s detention must not be subject to any condition that would permit the accused to be absent from the hospital unless\n(a) it is appropriate, in the opinion of the person in charge of the hospital, for the accused to be absent from the hospital for medical reasons or for any purpose that is necessary for the accused’s treatment, if the accused is escorted by a person who is authorized by the person in charge of the hospital; and\n(b) a structured plan has been prepared to address any risk related to the accused’s absence and, as a result, that absence will not present an undue risk to the public.\n(4) [Appeal] A decision not to find an accused to be a high-risk accused is deemed to be a disposition for the purpose of sections 672.72 to 672.78.\n(5) [For greater certainty] For greater certainty, a finding that an accused is a high-risk accused is a disposition and sections 672.72 to 672.78 apply to it.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 24; 2014, c. 6, s. 12",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.64.html"
+  },
+  {
+    "id": "C-46-s672.65 and 672.66",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.65 and 672.66",
+    "marginal_note": "",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "High-Risk Accused",
+    "text": "672.65 and 672.66 [No sections 672.65 and 672.66]",
+    "history": "",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.65 and 672.66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.65 and 672.66.html"
+  },
+  {
+    "id": "C-46-s672.67",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.67",
+    "marginal_note": "Where court imposes a sentence",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Dual Status Offenders",
+    "text": "672.67\n(1) Where a court imposes a sentence of imprisonment on an offender who is, or thereby becomes, a dual status offender, that sentence takes precedence over any prior custodial disposition, pending any placement decision by the Review Board.\n(2) [Custodial disposition by court] Where a court imposes a custodial disposition on an accused who is, or thereby becomes, a dual status offender, the disposition takes precedence over any prior sentence of imprisonment pending any placement decision by the Review Board.",
+    "history": "1991, c. 43, s. 4; 1995, c. 22, s. 10; 2005, c. 22, s. 25",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.67.html"
+  },
+  {
+    "id": "C-46-s672.68",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.68",
+    "marginal_note": "Definition of Minister",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Dual Status Offenders",
+    "text": "672.68\n(1) In this section and in sections 672.69 and 672.7, Minister means the Minister of Public Safety and Emergency Preparedness or the Minister responsible for correctional services of the province to which a dual status offender may be sent pursuant to a sentence of imprisonment.\n(2) [Placement decision by Review Board] On application by the Minister or of its own motion, where the Review Board is of the opinion that the place of custody of a dual status offender pursuant to a sentence or custodial disposition made by the court is inappropriate to meet the mental health needs of the offender or to safeguard the well-being of other persons, the Review Board shall, after giving the offender and the Minister reasonable notice, decide whether to place the offender in custody in a hospital or in a prison.\n(3) [Idem] In making a placement decision, the Review Board shall take into consideration\n(a) the need to protect the public from dangerous persons;\n(b) the treatment needs of the offender and the availability of suitable treatment resources to address those needs;\n(c) whether the offender would consent to or is a suitable candidate for treatment;\n(d) any submissions made to the Review Board by the offender or any other party to the proceedings and any assessment report submitted in writing to the Review Board; and\n(e) any other factors that the Review Board considers relevant.\n(4) [Time for making placement decision] The Review Board shall make its placement decision as soon as practicable but not later than thirty days after receiving an application from, or giving notice to, the Minister under subsection (2), unless the Review Board and the Minister agree to a longer period not exceeding sixty days.\n(5) [Effects of placement decision] Where the offender is detained in a prison pursuant to the placement decision of the Review Board, the Minister is responsible for the supervision and control of the offender.",
+    "history": "1991, c. 43, s. 4; 2005, c. 10, s. 34",
+    "last_amended": "2005-04-04",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.68.html"
+  },
+  {
+    "id": "C-46-s672.69",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.69",
+    "marginal_note": "Minister and Review Board entitled to access",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Dual Status Offenders",
+    "text": "672.69\n(1) The Minister and the Review Board are entitled to have access to any dual status offender in respect of whom a placement decision has been made, for the purpose of conducting a review of the sentence or disposition imposed.\n(2) [Review of placement decisions] The Review Board shall hold a hearing as soon as is practicable to review a placement decision, on application by the Minister or the dual status offender who is the subject of the decision, where the Review Board is satisfied that a significant change in circumstances requires it.\n(3) [Idem] The Review Board may of its own motion hold a hearing to review a placement decision after giving the Minister and the dual status offender who is subject to it reasonable notice.\n(4) [Minister shall be a party] The Minister shall be a party in any proceedings relating to the placement of a dual status offender.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.69.html"
+  },
+  {
+    "id": "C-46-s672.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.7",
+    "marginal_note": "Notice of discharge",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Dual Status Offenders",
+    "text": "672.7\n(1) Where the Minister or the Review Board intends to discharge a dual status offender from custody, each shall give written notice to the other indicating the time, place and conditions of the discharge.\n(2) [Warrant of committal] A Review Board that makes a placement decision shall issue a warrant of committal of the accused, which may be in Form 50.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.7.html"
+  },
+  {
+    "id": "C-46-s672.71",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.71",
+    "marginal_note": "Detention to count as service of term",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Dual Status Offenders",
+    "text": "672.71\n(1) Each day of detention of a dual status offender pursuant to a placement decision or a custodial disposition shall be treated as a day of service of the term of imprisonment, and the accused shall be deemed, for all purposes, to be lawfully confined in a prison.\n(2) [Disposition takes precedence over probation orders] When a dual status offender is convicted or discharged on the conditions set out in a probation order made under section 730 in respect of an offence but is not sentenced to a term of imprisonment, the custodial disposition in respect of the accused comes into force and, notwithstanding subsection 732.2(1), takes precedence over any probation order made in respect of the offence.",
+    "history": "1991, c. 43, s. 4; 1995, c. 22, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.71.html"
+  },
+  {
+    "id": "C-46-s672.72",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.72",
+    "marginal_note": "Grounds for appeal",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.72\n(1) Any party may appeal against a disposition made by a court or a Review Board, or a placement decision made by a Review Board, to the court of appeal of the province where the disposition or placement decision was made on any ground of appeal that raises a question of law or fact alone or of mixed law and fact.\n(2) [Limitation period for appeal] An appellant shall give notice of an appeal against a disposition or placement decision in the manner directed by the applicable rules of court within fifteen days after the day on which the appellant receives a copy of the placement decision or disposition and the reasons for it or within any further time that the court of appeal, or a judge of that court, may direct.\n(3) [Appeal to be heard expeditiously] The court of appeal shall hear an appeal against a disposition or placement decision in or out of the regular sessions of the court, as soon as practicable after the day on which the notice of appeal is given, within any period that may be fixed by the court of appeal, a judge of the court of appeal, or the rules of that court.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 88",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.72.html"
+  },
+  {
+    "id": "C-46-s672.73",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.73",
+    "marginal_note": "Appeal on the transcript",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.73\n(1) An appeal against a disposition by a court or Review Board or placement decision by a Review Board shall be based on a transcript of the proceedings and any other evidence that the court of appeal finds necessary to admit in the interests of justice.\n(2) [Additional evidence] For the purpose of admitting additional evidence under this section, subsections 683(1) and (2) apply, with such modifications as the circumstances require.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.73.html"
+  },
+  {
+    "id": "C-46-s672.74",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.74",
+    "marginal_note": "Notice of appeal to be given to court or Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.74\n(1) The clerk of the court of appeal, on receiving notice of an appeal against a disposition or placement decision, shall notify the court or Review Board that made the disposition.\n(2) [Transmission of records to court of appeal] On receipt of notification under subsection (1), the court or Review Board shall transmit to the court of appeal, before the time that the appeal is to be heard or within any time that the court of appeal or a judge of that court may direct,\n(a) a copy of the disposition or placement decision;\n(b) all exhibits filed with the court or Review Board or a copy of them; and\n(c) all other material in its possession respecting the hearing.\n(3) [Record to be kept by court of appeal] The clerk of the court of appeal shall keep the material referred to in subsection (2) with the records of the court of appeal.\n(4) [Appellant to provide transcript of evidence] Unless it is contrary to an order of the court of appeal or any applicable rules of court, the appellant shall provide the court of appeal and the respondent with a transcript of any evidence taken before a court or Review Board by a stenographer or a sound recording apparatus, certified by the stenographer or in accordance with subsection 540(6), as the case may be.\n(5) [Saving] An appeal shall not be dismissed by the court of appeal by reason only that a person other than the appellant failed to comply with this section.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.74.html"
+  },
+  {
+    "id": "C-46-s672.75",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.75",
+    "marginal_note": "Automatic suspension of certain dispositions",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.75 The filing of a notice of appeal against a disposition made under section 672.58 suspends the application of the disposition pending the determination of the appeal.",
+    "history": "1991, c. 43, s. 4; 2014, c. 6, s. 13",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.75.html"
+  },
+  {
+    "id": "C-46-s672.76",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.76",
+    "marginal_note": "Application respecting dispositions under appeal",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.76\n(1) Any party who gives notice to each of the other parties, within the time and in the manner prescribed, may apply to a judge of the court of appeal for an order under this section respecting a disposition or placement decision that is under appeal.\n(2) [Discretionary powers respecting suspension of dispositions] On receipt of an application made pursuant to subsection (1) a judge of the court of appeal may, if satisfied that the mental condition of the accused justifies it,\n(a) by order, direct that a disposition made under section 672.58 be carried out pending the determination of the appeal, despite section 672.75;\n(a.1) by order, direct that a disposition made under paragraph 672.54(a) be suspended pending the determination of the appeal;\n(b) by order, direct that the application of a placement decision or a disposition made under paragraph 672.54(b) or (c) be suspended pending the determination of the appeal;\n(c) where the application of a disposition is suspended pursuant to section 672.75 or paragraph (b), make any other disposition in respect of the accused that is appropriate in the circumstances, other than a disposition under paragraph 672.54(a) or section 672.58, pending the determination of the appeal;\n(d) where the application of a placement decision is suspended pursuant to an order made under paragraph (b), make any other placement decision that is appropriate in the circumstances, pending the determination of the appeal; and\n(e) give any directions that the judge considers necessary for expediting the appeal.\n(3) [Copy of order to parties] A judge of the court of appeal who makes an order under this section shall send a copy of the order to each of the parties without delay.",
+    "history": "1991, c. 43, s. 4; 2014, c. 6, s. 14",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.76.html"
+  },
+  {
+    "id": "C-46-s672.77",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.77",
+    "marginal_note": "Effect of suspension of disposition",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.77 Where the application of a disposition or placement decision appealed from is suspended, a disposition, or in the absence of a disposition any order for the interim release or detention of the accused, that was in effect immediately before the disposition or placement decision appealed from took effect, shall be in force pending the determination of the appeal, subject to any disposition made under paragraph 672.76(2)(c).",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.77.html"
+  },
+  {
+    "id": "C-46-s672.78",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.78",
+    "marginal_note": "Powers of court of appeal",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.78\n(1) The court of appeal may allow an appeal against a disposition or placement decision and set aside an order made by the court or Review Board, where the court of appeal is of the opinion that\n(a) it is unreasonable or cannot be supported by the evidence;\n(b) it is based on a wrong decision on a question of law; or\n(c) there was a miscarriage of justice.\n(2) [Idem] The court of appeal may dismiss an appeal against a disposition or placement decision where the court is of the opinion\n(a) that paragraphs (1)(a), (b) and (c) do not apply; or\n(b) that paragraph (1)(b) may apply, but the court finds that no substantial wrong or miscarriage of justice has occurred.\n(3) [Orders that the court may make] Where the court of appeal allows an appeal against a disposition or placement decision, it may\n(a) make any disposition under section 672.54 or any placement decision that the Review Board could have made;\n(b) refer the matter back to the court or Review Board for re-hearing, in whole or in part, in accordance with any directions that the court of appeal considers appropriate; or\n(c) make any other order that justice requires.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 89",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.78.html"
+  },
+  {
+    "id": "C-46-s672.79",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.79",
+    "marginal_note": "",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.79 [Repealed, 2005, c. 22, s. 26]",
+    "history": "",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.79.html"
+  },
+  {
+    "id": "C-46-s672.8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.8",
+    "marginal_note": "",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Appeals",
+    "text": "672.8 [Repealed, 2005, c. 22, s. 26]",
+    "history": "",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.8.html"
+  },
+  {
+    "id": "C-46-s672.81",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.81",
+    "marginal_note": "Mandatory review of dispositions",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review of Dispositions",
+    "text": "672.81\n(1) A Review Board shall hold a hearing not later than twelve months after making a disposition and every twelve months thereafter for as long as the disposition remains in force, to review any disposition that it has made in respect of an accused, other than an absolute discharge under paragraph 672.54(a).\n(1.1) [Extension on consent] Despite subsection (1), the Review Board may extend the time for holding a hearing to a maximum of twenty-four months after the making or reviewing of a disposition if the accused is represented by counsel and the accused and the Attorney General consent to the extension.\n(1.2) [Extension for serious personal violence offence] Despite subsection (1), at the conclusion of a hearing under this section the Review Board may, after making a disposition, extend the time for holding a subsequent hearing under this section to a maximum of twenty-four months if\n(a) the accused has been found not crimi­nally responsible for a serious personal injury offence;\n(b) the accused is subject to a disposition made under paragraph 672.54(c); and\n(c) the Review Board is satisfied on the basis of any relevant information, including disposition information within the meaning of subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(a), that the condition of the accused is not likely to improve and that detention remains necessary for the period of the extension.\n(1.3) [Definition of serious personal injury offence] For the purposes of subsection (1.2), serious personal injury offence means\n(a) an indictable offence involving\n(i) the use or attempted use of violence against another person, or\n(ii) conduct endangering or likely to endanger the life or safety of another person or inflicting or likely to inflict severe psychological damage upon another person; or\n(b) an indictable offence referred to in section 151, 152, 153, 153.1, 155, 160, 170, 171, 172, 271, 272 or 273 or an attempt to commit such an offence.\n(1.31) [Extension on consent — high-risk accused] Despite subsections (1) to (1.2), the Review Board may extend the time for holding a hearing in respect of a high-risk accused to a maximum of 36 months after making or reviewing a disposition if the accused is represented by counsel and the accused and the Attorney General consent to the extension.\n(1.32) [Extension — no likely improvement] Despite subsections (1) to (1.2), at the conclusion of a hearing under subsection 672.47(4) or this section in respect of a high-risk accused, the Review Board may, after making a disposition, extend the time for holding a subsequent hearing under this section to a maximum of 36 months if the Review Board is satisfied on the basis of any relevant information, including disposition information as defined in subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(c), that the accused’s condition is not likely to improve and that detention remains necessary for the period of the extension.\n(1.4) [Notice] If the Review Board extends the time for holding a hearing under subsection (1.2) or (1.32), it shall provide notice of the extension to the accused, the prosecutor and the person in charge of the hospital where the accused is detained.\n(1.5) [Appeal] A decision by the Review Board to extend the time for holding a hearing under subsection (1.2) or (1.32) is deemed to be a disposition for the purpose of sections 672.72 to 672.78.\n(2) [Additional mandatory reviews in custody cases] The Review Board shall hold a hearing to review any disposition made under paragraph 672.54(b) or (c) as soon as practicable after receiving notice that the person in charge of the place where the accused is detained or directed to attend requests the review.\n(2.1) [Review in case of increase on restrictions on liberty] The Review Board shall hold a hearing to review a decision to significantly increase the restrictions on the liberty of the accused, as soon as practicable after receiving the notice referred to in subsection 672.56(2).\n(3) [Idem] Where an accused is detained in custody pursuant to a disposition made under paragraph 672.54(c) and a sentence of imprisonment is subsequently imposed on the accused in respect of another offence, the Review Board shall hold a hearing to review the disposition as soon as is practicable after receiving notice of that sentence.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, ss. 27, 42(F); 2014, c. 6, s. 15",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.81.html"
+  },
+  {
+    "id": "C-46-s672.82",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.82",
+    "marginal_note": "Discretionary review",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review of Dispositions",
+    "text": "672.82\n(1) A Review Board may hold a hearing to review any of its dispositions at any time, of its own motion or at the request of the accused or any other party.\n(1.1) [Review Board to provide notice] Where a Review Board holds a hearing under subsection (1) of its own motion, it shall provide notice to the prosecutor, the accused and any other party.\n(2) [Review cancels appeal] Where a party requests a review of a disposition under this section, the party is deemed to abandon any appeal against the disposition taken under section 672.72.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 28",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.82.html"
+  },
+  {
+    "id": "C-46-s672.83",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.83",
+    "marginal_note": "Disposition by Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review of Dispositions",
+    "text": "672.83\n(1) At a hearing held pursuant to section 672.81 or 672.82, the Review Board shall, except where a determination is made under subsection 672.48(1) that the accused is fit to stand trial, review the disposition made in respect of the accused and make any other disposition that the Review Board considers to be appropriate in the circumstances.\n(2) [Repealed, 2005, c. 22, s. 29]",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 90; 2005, c. 22, ss. 29, 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.83.html"
+  },
+  {
+    "id": "C-46-s672.84",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.84",
+    "marginal_note": "Review of finding — high-risk accused",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Review of Dispositions",
+    "text": "672.84\n(1) If a Review Board holds a hearing under section 672.81 or 672.82 in respect of a high-risk accused, it shall, on the basis of any relevant information, including disposition information as defined in subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(c), if it is satisfied that there is not a substantial likelihood that the accused — whether found to be a high-risk accused under paragraph 672.64(1)(a) or (b) — will use violence that could endanger the life or safety of another person, refer the finding for review to the superior court of criminal jurisdiction.\n(2) [Review of conditions] If the Review Board is not so satisfied, it shall review the conditions of detention imposed under paragraph 672.54(c), subject to the restrictions set out in subsection 672.64(3).\n(3) [Review of finding by court] If the Review Board refers the finding to the superior court of criminal jurisdiction for review, the court shall, at the conclusion of a hearing, revoke the finding if the court is satisfied that there is not a substantial likelihood that the accused will use violence that could endanger the life or safety of another person, in which case the court or the Review Board shall make a disposition under any of paragraphs 672.54(a) to (c).\n(4) [Hearing and disposition] Any disposition referred to in subsection (3) is subject to sections 672.45 to 672.47 as if the revocation is a verdict.\n(5) [Review of conditions] If the court does not revoke the finding, it shall immediately send to the Review Board, in original or copied form, a transcript of the hearing, any other document or information related to the hearing, and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession. The Review Board shall, as soon as practicable but not later than 45 days after the day on which the court decides not to revoke the finding, hold a hearing and review the conditions of detention imposed under paragraph 672.54(c), subject to the restrictions set out in subsection 672.64(3).\n(6) [Appeal] A decision under subsection (1) about referring the finding to the court for review and a decision under subsection (3) about revoking the finding are deemed to be dispositions for the purpose of sections 672.72 to 672.78.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 30; 2014, c. 6, s. 16",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.84.html"
+  },
+  {
+    "id": "C-46-s672.85",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.85",
+    "marginal_note": "Bringing accused before Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Power to Compel Appearance",
+    "text": "672.85 For the purpose of bringing the accused in respect of whom a hearing is to be held before the Review Board, including in circumstances in which the accused did not attend a previous hearing in contravention of a summons or warrant, the chairperson\n(a) shall order the person having custody of the accused to bring the accused to the hearing at the time and place fixed for it; or\n(b) may, if the accused is not in custody, issue a summons or warrant to compel the accused to appear at the hearing at the time and place fixed for it.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, ss. 32, 42(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.85.html"
+  },
+  {
+    "id": "C-46-s672.851",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.851",
+    "marginal_note": "Recommendation by Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Stay of Proceedings",
+    "text": "672.851\n(1) The Review Board may, of its own motion, make a recommendation to the court that has jurisdiction in respect of the offence charged against an accused found unfit to stand trial to hold an inquiry to determine whether a stay of proceedings should be ordered if\n(a) the Review Board has held a hearing under section 672.81 or 672.82 in respect of the accused; and\n(b) on the basis of any relevant information, including disposition information within the meaning of subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(a), the Review Board is of the opinion that\n(i) the accused remains unfit to stand trial and is not likely to ever become fit to stand trial, and\n(ii) the accused does not pose a significant threat to the safety of the public.\n(2) [Notice] If the Review Board makes a recommendation to the court to hold an inquiry, the Review Board shall provide notice to the accused, the prosecutor and any party who, in the opinion of the Review Board, has a substantial interest in protecting the interests of the accused.\n(3) [Inquiry] As soon as practicable after receiving the recommendation referred to in subsection (1), the court may hold an inquiry to determine whether a stay of proceedings should be ordered.\n(4) [Court may act on own motion] A court may, of its own motion, conduct an inquiry to determine whether a stay of proceedings should be ordered if the court is of the opinion, on the basis of any relevant information, that\n(a) the accused remains unfit to stand trial and is not likely to ever become fit to stand trial; and\n(b) the accused does not pose a significant threat to the safety of the public.\n(5) [Assessment order] If the court holds an inquiry under subsection (3) or (4), it shall order an assessment of the accused.\n(6) [Application] Section 672.51 applies to an inquiry of the court under this section.\n(7) [Stay] The court may, on completion of an inquiry under this section, order a stay of proceedings if it is satisfied\n(a) on the basis of clear information, that the accused remains unfit to stand trial and is not likely to ever become fit to stand trial;\n(b) that the accused does not pose a significant threat to the safety of the public; and\n(c) that a stay is in the interests of the proper administration of justice.\n(8) [Proper administration of justice] In order to determine whether a stay of proceedings is in the interests of the proper administration of justice, the court shall consider any submissions of the prosecutor, the accused and all other parties and the following factors:\n(a) the nature and seriousness of the alleged offence;\n(b) the salutary and deleterious effects of the order for a stay of proceedings, including any effect on public confidence in the administration of justice;\n(c) the time that has elapsed since the commission of the alleged offence and whether an inquiry has been held under section 672.33 to decide whether sufficient evidence can be adduced to put the accused on trial; and\n(d) any other factor that the court considers relevant.\n(9) [Effect of stay] If a stay of proceedings is ordered by the court, any disposition made in respect of the accused ceases to have effect. If a stay of proceedings is not ordered, the finding of unfit to stand trial and any disposition made in respect of the accused remain in force, until the Review Board holds a disposition hearing and makes a disposition in respect of the accused under section 672.83.",
+    "history": "2005, c. 22, s. 33",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.851",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.851.html"
+  },
+  {
+    "id": "C-46-s672.852",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.852",
+    "marginal_note": "Appeal",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Stay of Proceedings",
+    "text": "672.852\n(1) The Court of Appeal may allow an appeal against an order made under subsection 672.851(7) for a stay of proceedings, if the Court of Appeal is of the opinion that the order is unreasonable or cannot be supported by the evidence.\n(2) [Effect] If the Court of Appeal allows the appeal, it may set aside the order for a stay of proceedings and restore the finding that the accused is unfit to stand trial and the disposition made in respect of the accused.",
+    "history": "2005, c. 22, s. 33",
+    "last_amended": "2005-06-30",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.852",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.852.html"
+  },
+  {
+    "id": "C-46-s672.86",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.86",
+    "marginal_note": "Interprovincial transfers",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Interprovincial Transfers",
+    "text": "672.86\n(1) An accused who is detained in custody or directed to attend at a hospital pursuant to a disposition made by a court or Review Board under paragraph 672.54(c) or a court under section 672.58 may be transferred to any other place in Canada where\n(a) the Review Board of the province where the accused is detained or directed to attend recommends a transfer for the purpose of the reintegration of the accused into society or the recovery, treatment or custody of the accused; and\n(b) the Attorney General of the province to which the accused is being transferred, or an officer authorized by that Attorney General, and the Attorney General of the province from which the accused is being transferred, or an officer authorized by that Attorney General, give their consent.\n(2) [Transfer where accused in custody] Where an accused who is detained in custody is to be transferred, an officer authorized by the Attorney General of the province where the accused is being detained shall sign a warrant specifying the place in Canada to which the accused is to be transferred.\n(2.1) [Transfer if accused not in custody] An accused who is not detained in custody may be transferred to any other place in Canada where\n(a) the Review Board of the province from which the accused is being transferred recommends a transfer for the purpose of the reintegration of the accused into society or the recovery or treatment of the accused; and\n(b) the Attorney General of the province to which the accused is being transferred, or an officer authorized by that Attorney General, and the Attorney General of the province from which the accused is being transferred, or an officer authorized by that Attorney General, give their consent.\n(3) [Order] Where an accused is being transferred in accordance with subsection (2.1), the Review Board of the province from which the accused is being transferred shall, by order,\n(a) direct that the accused be taken into custody and transferred pursuant to a warrant under subsection (2); or\n(b) direct that the accused attend at a specified place in Canada, subject to any conditions that the Review Board of the province to or from which the accused is being transferred considers appropriate.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 34",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.86.html"
+  },
+  {
+    "id": "C-46-s672.87",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.87",
+    "marginal_note": "Delivery and detention of accused",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Interprovincial Transfers",
+    "text": "672.87 A warrant described in subsection 672.86(2) is sufficient authority\n(a) for any person who is responsible for the custody of an accused to have the accused taken into custody and conveyed to the person in charge of the place specified in the warrant; and\n(b) for the person specified in the warrant to detain the accused in accordance with any disposition made in respect of the accused under paragraph 672.54(c).",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.87.html"
+  },
+  {
+    "id": "C-46-s672.88",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.88",
+    "marginal_note": "Review Board of receiving province",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Interprovincial Transfers",
+    "text": "672.88\n(1) The Review Board of the prov-ince to which an accused is transferred under section 672.86 has exclusive jurisdiction over the accused, and may exercise the powers and shall perform the duties mentioned in sections 672.5 and 672.81 to 672.84 as if that Review Board had made the disposition in respect of the accused.\n(2) [Agreement] Notwithstanding subsection (1), the Attorney General of the province to which an accused is transferred may enter into an agreement subject to this Act with the Attorney General of the province from which the accused is transferred, enabling the Review Board of that province to exercise the powers and perform the duties referred to in subsection (1) in respect of the accused, in the circumstances and subject to the terms and conditions set out in the agreement.",
+    "history": "1991, c. 43, s. 4; 2014, c. 6, s. 17",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.88.html"
+  },
+  {
+    "id": "C-46-s672.89",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.89",
+    "marginal_note": "Other interprovincial transfers",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Interprovincial Transfers",
+    "text": "672.89\n(1) If an accused who is detained in custody under a disposition made by a Review Board is transferred to another province otherwise than under section 672.86, the Review Board of the province from which the accused is transferred has exclusive jurisdiction over the accused and may continue to exercise the powers and shall continue to perform the duties mentioned in sections 672.5 and 672.81 to 672.84.\n(2) [Agreement] Notwithstanding subsection (1), the Attorneys General of the provinces to and from which the accused is to be transferred as described in that subsection may, after the transfer is made, enter into an agreement subject to this Act, enabling the Review Board of the province to which an accused is transferred to exercise the powers and perform the duties referred to in subsection (1) in respect of the accused, subject to the terms and conditions and in the circumstances set out in the agreement.",
+    "history": "1991, c. 43, s. 4; 2014, c. 6, s. 18",
+    "last_amended": "2014-07-11",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.89.html"
+  },
+  {
+    "id": "C-46-s672.9",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.9",
+    "marginal_note": "Execution of warrant anywhere in Canada",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Enforcement of Orders and Regulations",
+    "text": "672.9 Any warrant or process issued in relation to an assessment order or disposition made in respect of an accused may be executed or served in any place in Canada outside the province where the order or disposition was made as if it had been issued in that province.",
+    "history": "1991, c. 43, s. 4; 1997, c. 18, s. 91; 2005, c. 22, s. 35(F)",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.9.html"
+  },
+  {
+    "id": "C-46-s672.91",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.91",
+    "marginal_note": "Arrest without warrant for contravention of disposition",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Enforcement of Orders and Regulations",
+    "text": "672.91 A peace officer may arrest an accused without a warrant at any place in Canada if the peace officer has reasonable grounds to believe that the accused has contravened or wilfully failed to comply with the assessment order or disposition or any condition of it, or is about to do so.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 36",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.91.html"
+  },
+  {
+    "id": "C-46-s672.92",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.92",
+    "marginal_note": "Release or delivery of accused subject to paragraph 672.54(b) disposition order",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Enforcement of Orders and Regulations",
+    "text": "672.92\n(1) If a peace officer arrests an accused under section 672.91 who is subject to a disposition made under paragraph 672.54(b) or an assessment order, the peace officer, as soon as practicable, may release the accused from custody and\n(a) issue a summons or appearance notice compelling the accused’s appearance before a justice; and\n(b) deliver the accused to the place specified in the disposition or assessment order.\n(2) [No release] A peace officer shall not release an accused under subsection (1) if the peace officer believes, on reasonable grounds,\n(a) that it is necessary in the public interest that the accused be detained in custody having regard to all the circumstances, including the need to\n(i) establish the identity of the accused,\n(ii) establish the terms and conditions of a disposition made under section 672.54 or of an assessment order,\n(iii) prevent the commission of an offence, or\n(iv) prevent the accused from contravening or failing to comply with the disposition or assessment order;\n(b) that the accused is subject to a disposition or an assessment order of a court, or Review Board, of another province; or\n(c) that, if the accused is released from custody, the accused will fail to attend, as required, before a justice.\n(3) [Accused to be brought before justice] If a peace officer does not release the accused, the accused shall be taken before a justice having jurisdiction in the territorial division in which the accused is arrested, without unreasonable delay and in any event within twenty-four hours after the arrest.\n(4) [Accused subject to paragraph 672.54(c) disposition order] If a peace officer arrests an accused under section 672.91 who is subject to a disposition under paragraph 672.54(c), the accused shall be taken before a justice having jurisdiction in the territorial division in which the accused is arrested without unreasonable delay and, in any event, within twenty-four hours.\n(5) [Justice not available] If a justice described in subsection (3) or (4) is not available within twenty-four hours after the arrest, the accused shall be taken before a justice as soon as practicable.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 36",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.92.html"
+  },
+  {
+    "id": "C-46-s672.93",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.93",
+    "marginal_note": "Where justice to release accused",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Enforcement of Orders and Regulations",
+    "text": "672.93\n(1) A justice shall release an accused who is brought before the justice under section 672.92 unless the justice is satisfied that there are reasonable grounds to believe that the accused has contravened or failed to comply with a disposition or an assessment order.\n(1.1) [Notice] If the justice releases the accused, notice shall be given to the court or Review Board, as the case may be, that made the disposition or assessment order.\n(2) [Order of justice pending decision of Review Board] If the justice is satisfied that there are reasonable grounds to believe that the accused has contravened or failed to comply with a disposition or an assessment order, the justice, pending a hearing of a Review Board with respect to the disposition or a hearing of a court or Review Board with respect to the assessment order, may make an order that is appropriate in the circumstances in relation to the accused, including an order that the accused be returned to a place that is specified in the disposition or assessment order. If the justice makes an order under this subsection, notice shall be given to the court or Review Board, as the case may be, that made the disposition or assessment order.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 36",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.93.html"
+  },
+  {
+    "id": "C-46-s672.94",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.94",
+    "marginal_note": "Powers of Review Board",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Enforcement of Orders and Regulations",
+    "text": "672.94 Where a Review Board receives a notice given under subsection 672.93(1.1) or (2), it may exercise the powers and shall perform the duties mentioned in sections 672.5 and 672.81 to 672.83 as if the Review Board were reviewing a disposition.",
+    "history": "1991, c. 43, s. 4; 2005, c. 22, s. 36",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.94.html"
+  },
+  {
+    "id": "C-46-s672.95",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "672.95",
+    "marginal_note": "Regulations",
+    "part": "PART XX.1 - Mental Disorder",
+    "division": "",
+    "heading": "Enforcement of Orders and Regulations",
+    "text": "672.95 The Governor in Council may make regulations\n(a) prescribing anything that may be prescribed under this Part; and\n(b) generally to carry out the purposes and provisions of this Part.",
+    "history": "1991, c. 43, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 672.95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-672.95.html"
+  },
+  {
+    "id": "C-46-s673",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "673",
+    "marginal_note": "Definitions",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "673 In this Part,\ncourt of appeal means the court of appeal, as defined by the definition court of appeal in section 2, for the province or territory in which the trial of a person by indictment is held; (cour d’appel)\nindictment includes an information or charge in respect of which a person has been tried for an indictable offence under Part XIX; (acte d’accusation)\nregistrar means the registrar or clerk of the court of appeal; (registraire)\nsentence includes\n(a) a declaration made under subsection 199(3),\n(b) an order made under subsection 109(1) or 110(1), section 161, subsection 164.2(1) or 194(1), section 320.24 or 462.37, subsection 491.1(2), 730(1) or 737(2.1) or (3) or section 738, 739, 742.1, 742.3, 743.6, 745.4 or 745.5,\n(c) a disposition made under section 731 or 732 or subsection 732.2(3) or (5), 742.4(3) or 742.6(9),\n(d) an order made under subsection 16(1) of the Controlled Drugs and Substances Act, and\n(e) an order made under subsection 94(1) of the Cannabis Act; (sentence, peine ou condamnation)\ntrial court means the court by which an accused was tried and includes a judge or a provincial court judge acting under Part XIX. (tribunal de première instance)",
+    "history": "R.S., 1985, c. C-46, s. 673; R.S., 1985, c. 27 (1st Supp.), ss. 138, 203, c. 23 (4th Supp.), s. 4, c. 42 (4th Supp.), s. 4; 1992, c. 1, s. 58; 1993, c. 45, s. 10; 1995, c. 22, s. 5, c. 39, ss. 155, 190; 1996, c. 19, s. 74; 1999, c. 5, ss. 25, 51, c. 25, ss. 13, 31(Preamble); 2002, c. 13, s. 63; 2005, c. 22, ss. 38, 45; 2006, c. 14, s. 6; 2013, c. 11, s. 2; 2018, c. 16, s. 220, c. 21, s. 21; 2019, c. 25, s. 278; 2022, c. 17, s. 41",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 673",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-673.html"
+  },
+  {
+    "id": "C-46-s674",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "674",
+    "marginal_note": "Procedure abolished",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Right of Appeal",
+    "text": "674 No proceedings other than those authorized by this Part and Part XXVI shall be taken by way of appeal in proceedings in respect of indictable offences.",
+    "history": "R.S., c. C-34, s. 602",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 674",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-674.html"
+  },
+  {
+    "id": "C-46-s675",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "675",
+    "marginal_note": "Right of appeal of person convicted",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Right of Appeal",
+    "text": "675\n(1) A person who is convicted by a trial court in proceedings by indictment may appeal to the court of appeal\n(a) against his conviction\n(i) on any ground of appeal that involves a question of law alone,\n(ii) on any ground of appeal that involves a question of fact or a question of mixed law and fact, with leave of the court of appeal or a judge thereof or on the certificate of the trial judge that the case is a proper case for appeal, or\n(iii) on any ground of appeal not mentioned in subparagraph (i) or (ii) that appears to the court of appeal to be a sufficient ground of appeal, with leave of the court of appeal; or\n(b) against the sentence passed by the trial court, with leave of the court of appeal or a judge thereof unless that sentence is one fixed by law.\n(1.1) [Summary conviction appeals] A person may appeal, pursuant to subsection (1), with leave of the court of appeal or a judge of that court, to that court in respect of a summary conviction or a sentence passed with respect to a summary conviction as if the summary conviction had been a conviction in proceedings by indictment if\n(a) there has not been an appeal with respect to the summary conviction;\n(b) the summary conviction offence was tried with an indictable offence; and\n(c) there is an appeal in respect of the indictable offence.\n(2) [Appeal against absolute term in excess of 10 years] A person who has been convicted of second degree murder and sentenced to imprisonment for life without eligibility for parole for a specified number of years in excess of ten may appeal to the court of appeal against the number of years in excess of ten of his imprisonment without eligibility for parole.\n(2.1) [Appeal against section 743.6 order] A person against whom an order under section 743.6 has been made may appeal to the court of appeal against the order.\n(2.2) [Persons under eighteen] A person who was under the age of eighteen at the time of the commission of the offence for which the person was convicted of first degree murder or second degree murder and sentenced to imprisonment for life without eligibility for parole until the person has served the period specified by the judge presiding at the trial may appeal to the court of appeal against the number of years in excess of the minimum number of years of imprisonment without eligibility for parole that are required to be served in respect of that person’s case.\n(2.3) [Appeal against s. 745.51(1) order] A person against whom an order under subsection 745.51(1) has been made may appeal to the court of appeal against the order.\n(3) [Appeals against verdicts based on mental disorder] Where a verdict of not criminally responsible on account of mental disorder or unfit to stand trial is rendered in respect of a person, that person may appeal to the court of appeal against that verdict on any ground of appeal mentioned in subparagraph (1)(a)(i), (ii) or (iii) and subject to the conditions described therein.\n(4) [Where application for leave to appeal refused by judge] Where a judge of the court of appeal refuses leave to appeal under this section otherwise than under paragraph (1)(b), the appellant may, by filing notice in writing with the court of appeal within seven days after the refusal, have the application for leave to appeal determined by the court of appeal.",
+    "history": "R.S., 1985, c. C-46, s. 675; 1991, c. 43, s. 9; 1995, c. 42, s. 73; 1997, c. 18, s. 92; 1999, c. 31, s. 68; 2002, c. 13, s. 64; 2011, c. 5, s. 2",
+    "last_amended": "2011-12-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 675",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-675.html"
+  },
+  {
+    "id": "C-46-s676",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "676",
+    "marginal_note": "Right of Attorney General to appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Right of Appeal",
+    "text": "676\n(1) The Attorney General or counsel instructed by him for the purpose may appeal to the court of appeal\n(a) against a judgment or verdict of acquittal or a verdict of not criminally responsible on account of mental disorder of a trial court in proceedings by indictment on any ground of appeal that involves a question of law alone;\n(b) against an order of a superior court of criminal jurisdiction that quashes an indictment or in any manner refuses or fails to exercise jurisdiction on an indictment;\n(c) against an order of a trial court that stays proceedings on an indictment or quashes an indictment; or\n(d) with leave of the court of appeal or a judge thereof, against the sentence passed by a trial court in proceedings by indictment, unless that sentence is one fixed by law.\n(1.1) [Summary conviction appeals] The Attorney General or counsel instructed by the Attorney General may appeal, pursuant to subsection (1), with leave of the court of appeal or a judge of that court, to that court in respect of a verdict of acquittal in a summary offence proceeding or a sentence passed with respect to a summary conviction as if the summary offence proceeding was a proceeding by indictment if\n(a) there has not been an appeal with respect to the summary conviction;\n(b) the summary conviction offence was tried with an indictable offence; and\n(c) there is an appeal in respect of the indictable offence.\n(2) [Acquittal] For the purposes of this section, a judgment or verdict of acquittal includes an acquittal in respect of an offence specifically charged where the accused has, on the trial thereof, been convicted or discharged under section 730 of any other offence.\n(3) [Appeal against verdict of unfit to stand trial] The Attorney General or counsel instructed by the Attorney General for the purpose may appeal to the court of appeal against a verdict that an accused is unfit to stand trial, on any ground of appeal that involves a question of law alone.\n(4) [Appeal against ineligible parole period] The Attorney General or counsel instructed by him for the purpose may appeal to the court of appeal in respect of a conviction for second degree murder, against the number of years of imprisonment without eligibility for parole, being less than twenty-five, that has been imposed as a result of that conviction.\n(5) [Appeal against decision not to make section 743.6 order] The Attorney General or counsel instructed by the Attorney General for the purpose may appeal to the court of appeal against the decision of the court not to make an order under section 743.6.\n(6) [Appeal against decision not to make s. 745.51(1) order] The Attorney General or counsel instructed by the Attorney General for the purpose may appeal to the court of appeal against the decision of the court not to make an order under subsection 745.51(1).",
+    "history": "R.S., 1985, c. C-46, s. 676; R.S., 1985, c. 27 (1st Supp.), s. 139, c. 1 (4th Supp.), s. 18(F); 1991, c. 43, s. 9; 1995, c. 22, s. 10, c. 42, s. 74; 1997, c. 18, s. 93; 2002, c. 13, s. 65; 2008, c. 18, s. 28; 2011, c. 5, s. 3",
+    "last_amended": "2011-12-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 676",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-676.html"
+  },
+  {
+    "id": "C-46-s676.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "676.1",
+    "marginal_note": "Appeal re costs",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Right of Appeal",
+    "text": "676.1 A party who is ordered to pay costs may, with leave of the court of appeal or a judge of a court of appeal, appeal the order or the amount of costs ordered.",
+    "history": "1997, c. 18, s. 94",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 676.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-676.1.html"
+  },
+  {
+    "id": "C-46-s677",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "677",
+    "marginal_note": "Specifying grounds of dissent",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Right of Appeal",
+    "text": "677 Where a judge of the court of appeal expresses an opinion dissenting from the judgment of the court, the judgment of the court shall specify any grounds in law on which the dissent, in whole or in part, is based.",
+    "history": "R.S., 1985, c. C-46, s. 677; 1994, c. 44, s. 67",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 677",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-677.html"
+  },
+  {
+    "id": "C-46-s678",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "678",
+    "marginal_note": "Notice of appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "678\n(1) An appellant who proposes to appeal to the court of appeal or to obtain the leave of that court to appeal shall give notice of appeal or notice of his application for leave to appeal in such manner and within such period as may be directed by rules of court.\n(2) [Extension of time] The court of appeal or a judge thereof may at any time extend the time within which notice of appeal or notice of an application for leave to appeal may be given.",
+    "history": "R.S., c. C-34, s. 607; 1972, c. 13, s. 53; 1974-75-76, c. 105, s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 678",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-678.html"
+  },
+  {
+    "id": "C-46-s678.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "678.1",
+    "marginal_note": "Service where respondent cannot be found",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "678.1 Where a respondent cannot be found after reasonable efforts have been made to serve the respondent with a notice of appeal or notice of an application for leave to appeal, service of the notice of appeal or the notice of the application for leave to appeal may be effected substitutionally in the manner and within the period directed by a judge of the court of appeal.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 140; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 678.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-678.1.html"
+  },
+  {
+    "id": "C-46-s679",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "679",
+    "marginal_note": "Release pending determination of appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "679\n(1) A judge of the court of appeal may, in accordance with this section, release an appellant from custody pending the determination of his appeal if,\n(a) in the case of an appeal to the court of appeal against conviction, the appellant has given notice of appeal or, where leave is required, notice of his application for leave to appeal pursuant to section 678;\n(b) in the case of an appeal to the court of appeal against sentence only, the appellant has been granted leave to appeal; or\n(c) in the case of an appeal or an application for leave to appeal to the Supreme Court of Canada, the appellant has filed and served his notice of appeal or, where leave is required, his application for leave to appeal.\n(2) [Notice of application for release] Where an appellant applies to a judge of the court of appeal to be released pending the determination of his appeal, he shall give written notice of the application to the prosecutor or to such other person as a judge of the court of appeal directs.\n(3) [Circumstances in which appellant may be released] In the case of an appeal referred to in paragraph (1)(a) or (c), the judge of the court of appeal may order that the appellant be released pending the determination of his appeal if the appellant establishes that\n(a) the appeal or application for leave to appeal is not frivolous;\n(b) he will surrender himself into custody in accordance with the terms of the order; and\n(c) his detention is not necessary in the public interest.\n(4) [Idem] In the case of an appeal referred to in paragraph (1)(b), the judge of the court of appeal may order that the appellant be released pending the determination of his appeal or until otherwise ordered by a judge of the court of appeal if the appellant establishes that\n(a) the appeal has sufficient merit that, in the circumstances, it would cause unnecessary hardship if he were detained in custody;\n(b) he will surrender himself into custody in accordance with the terms of the order; and\n(c) his detention is not necessary in the public interest.\n(5) [Conditions of release order] If the judge of the court of appeal does not refuse the appellant’s application, the judge shall make a release order referred to in section 515, the form of which may be adapted to suit the circumstances, which must include a condition that the accused surrender themselves into custody in accordance with the order.\n(5.1) [Immediate release of appellant] The person having the custody of the appellant shall, if the appellant complies with the release order, immediately release the appellant.\n(6) [Applicable provisions] Sections 495.1, 512.3 and 524 apply, with any modifications that the circumstances require, in respect of any proceedings under this section.\n(7) [Release or detention pending hearing of reference] If, with respect to any person, the Minister of Justice gives a direction or makes a reference under section 696.3, this section applies to the release or detention of that person pending the hearing and determination of the reference as though that person were an appellant in an appeal described in paragraph (1)(a).\n(7.1) [Release or detention pending new trial or new hearing] Where, with respect to any person, the court of appeal or the Supreme Court of Canada orders a new trial, section 515 or 522, as the case may be, applies to the release or detention of that person pending the new trial or new hearing as though that person were charged with the offence for the first time, except that the powers of a justice under section 515 or of a judge under section 522 are exercised by a judge of the court of appeal.\n(8) [Application to appeals on summary conviction proceedings] This section applies to applications for leave to appeal and appeals to the Supreme Court of Canada in summary conviction proceedings.\n(9) [Repealed, 2019, c. 25, s. 279]\n(10) [Directions for expediting appeal, new trial, etc.] A judge of the court of appeal, where on the application of an appellant he does not make an order under subsection (5) or where he cancels an order previously made under this section, or a judge of the Supreme Court of Canada on application by an appellant in the case of an appeal to that Court, may give such directions as he thinks necessary for expediting the hearing of the appellant’s appeal or for expediting the new trial or new hearing or the hearing of the reference, as the case may be.",
+    "history": "R.S., 1985, c. C-46, s. 679; R.S., 1985, c. 27 (1st Supp.), s. 141; 1997, c. 18, s. 95; 1999, c. 25, s. 14(Preamble); 2002, c. 13, s. 66; 2019, c. 25, s. 279",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 679",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-679.html"
+  },
+  {
+    "id": "C-46-s680",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "680",
+    "marginal_note": "Review by court of appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "680\n(1) A decision made by a judge under section 522, a decision made under subsections 524(3) to (5) with respect to an accused referred to in paragraph 524(1)(a) or a decision made by a judge of the court of appeal under section 320.25 or 679 may, on the direction of the chief justice or acting chief justice of the court of appeal, be reviewed by that court and that court may, if it does not confirm the decision,\n(a) vary the decision; or\n(b) substitute another decision that, in its opinion, should have been made.\n(2) [Single judge acting] On consent of the parties, the powers of the court of appeal under subsection (1) may be exercised by a judge of that court.\n(3) [Enforcement of decision] A decision as varied or substituted under this section shall have effect and may be enforced in all respects as though it were the decision originally made.",
+    "history": "R.S., 1985, c. C-46, s. 680; R.S., 1985, c. 27 (1st Supp.), s. 142; 1994, c. 44, s. 68; 2018, c. 21, s. 22; 2019, c. 25, s. 280; 2019, c. 25, s. 402; 2022, c. 17, s. 42",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 680",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-680.html"
+  },
+  {
+    "id": "C-46-s681",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "681",
+    "marginal_note": "",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "681 [Repealed, 1991, c. 43, s. 9]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 681",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-681.html"
+  },
+  {
+    "id": "C-46-s682",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "682",
+    "marginal_note": "Report by judge",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "682\n(1) Where, under this Part, an appeal is taken or an application for leave to appeal is made, the judge or provincial court judge who presided at the trial shall, at the request of the court of appeal or a judge thereof, in accordance with rules of court, furnish it or him with a report on the case or on any matter relating to the case that is specified in the request.\n(2) [Transcript of evidence] A copy or transcript of\n(a) the evidence taken at the trial,\n(b) any charge to the jury and any objections that were made to a charge to the jury,\n(c) the reasons for judgment, if any, and\n(d) the addresses of the prosecutor and the accused, if a ground for the appeal is based on either of the addresses,\nshall be furnished to the court of appeal, except in so far as it is dispensed with by order of a judge of that court.\n(3) [Repealed, 1997, c. 18, s. 96]\n(4) [Copies to interested parties] A party to an appeal is entitled to receive, on payment of any charges that are fixed by rules of court, a copy or transcript of any material that is prepared under subsections (1) and (2).\n(5) [Copy for Minister of Justice] The Minister of Justice is entitled, on request, to receive a copy or transcript of any material that is prepared under subsections (1) and (2).",
+    "history": "R.S., 1985, c. C-46, s. 682; R.S., 1985, c. 27 (1st Supp.), ss. 143, 203; 1997, c. 18, s. 96",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 682",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-682.html"
+  },
+  {
+    "id": "C-46-s683",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "683",
+    "marginal_note": "Powers of court of appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "683\n(1) For the purposes of an appeal under this Part, the court of appeal may, where it considers it in the interests of justice,\n(a) order the production of any writing, exhibit or other thing connected with the proceedings;\n(b) order any witness who would have been a compellable witness at the trial, whether or not he was called at the trial,\n(i) to attend and be examined before the court of appeal, or\n(ii) to be examined in the manner provided by rules of court before a judge of the court of appeal, or before any officer of the court of appeal or justice of the peace or other person appointed by the court of appeal for the purpose;\n(c) admit, as evidence, an examination that is taken under subparagraph (b)(ii);\n(d) receive the evidence, if tendered, of any witness, including the appellant, who is a competent but not compellable witness;\n(e) order that any question arising on the appeal that\n(i) involves prolonged examination of writings or accounts, or scientific or local investigation, and\n(ii) cannot in the opinion of the court of appeal conveniently be inquired into before the court of appeal,\nbe referred for inquiry and report, in the manner provided by rules of court, to a special commissioner appointed by the court of appeal;\n(f) act on the report of a commissioner who is appointed under paragraph (e) in so far as the court of appeal thinks fit to do so; and\n(g) amend the indictment, unless it is of the opinion that the accused has been misled or prejudiced in his defence or appeal.\n(2) [Parties entitled to adduce evidence and be heard] In proceedings under this section, the parties or their counsel are entitled to examine or cross-examine witnesses and, in an inquiry under paragraph (1)(e), are entitled to be present during the inquiry, to adduce evidence and to be heard.\n(2.1) [Remote appearance] In proceedings under this section, the court of appeal may order that a party appear by audioconference or videoconference, if the technological means is satisfactory to the court.\n(2.2) [Virtual presence of witnesses] Sections 714.1 to 714.8 apply, with any modifications that the circumstances require, to examinations and cross-examinations of witnesses under this section.\n(2.3) [Application of sections 715.25 and 715.26] Sections 715.25 and 715.26 apply, with any modifications that the circumstances require, to proceedings under this section.\n(3) [Other powers] A court of appeal may exercise, in relation to proceedings in the court, any powers not mentioned in subsection (1) that may be exercised by the court on appeals in civil matters, and may issue any process that is necessary to enforce the orders or sentences of the court, but no costs shall be allowed to the appellant or respondent on the hearing and determination of an appeal or on any proceedings preliminary or incidental thereto.\n(4) [Execution of process] Any process that is issued by the court of appeal under this section may be executed anywhere in Canada.\n(5) [Power to order suspension] If an appeal or an application for leave to appeal has been filed in the court of appeal, that court, or a judge of that court, may, when the court, or the judge, considers it to be in the interests of justice, order that any of the following be suspended until the appeal has been determined:\n(a) an obligation to pay a fine;\n(b) an order of forfeiture or disposition of forfeited property;\n(c) an order to make restitution under section 738 or 739;\n(d) an obligation to pay a victim surcharge under section 737;\n(e) a probation order under section 731; and\n(f) a conditional sentence order under section 742.1.\n(5.1) [Release order or recognizance] Before making an order under paragraph (5)(e) or (f), the court of appeal, or a judge of that court, may make a release order or order the offender to enter into a recognizance.\n(6) [Revocation of suspension order] The court of appeal may revoke any order it makes under subsection (5) where it considers the revocation to be in the interests of justice.\n(7) [Release order to be taken into account] If the offender is subject to a release order under subsection (5.1), the court of appeal shall, in determining whether to vary the sentence of the offender, take into account the conditions of that order and the period for which they were imposed on the offender.",
+    "history": "R.S., 1985, c. C-46, s. 683; R.S., 1985, c. 27 (1st Supp.), s. 144, c. 23 (4th Supp.), s. 5; 1995, c. 22, s. 10; 1997, c. 18, ss. 97, 141; 1999, c. 25, s. 15(Preamble); 2002, c. 13, s. 67; 2008, c. 18, s. 29; 2019, c. 25, s. 281",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 683",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-683.html"
+  },
+  {
+    "id": "C-46-s684",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "684",
+    "marginal_note": "Legal assistance for appellant",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "684\n(1) A court of appeal or a judge of that court may, at any time, assign counsel to act on behalf of an accused who is a party to an appeal or to proceedings preliminary or incidental to an appeal where, in the opinion of the court or judge, it appears desirable in the interests of justice that the accused should have legal assistance and where it appears that the accused has not sufficient means to obtain that assistance.\n(2) [Counsel fees and disbursements] Where counsel is assigned pursuant to subsection (1) and legal aid is not granted to the accused pursuant to a provincial legal aid program, the fees and disbursements of counsel shall be paid by the Attorney General who is the appellant or respondent, as the case may be, in the appeal.\n(3) [Taxation of fees and disbursements] Where subsection (2) applies and counsel and the Attorney General cannot agree on fees or disbursements of counsel, the Attorney General or the counsel may apply to the registrar of the court of appeal and the registrar may tax the disputed fees and disbursements.",
+    "history": "R.S., 1985, c. C-46, s. 684; R.S., 1985, c. 34 (3rd Supp.), s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 684",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-684.html"
+  },
+  {
+    "id": "C-46-s685",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "685",
+    "marginal_note": "Summary determination of frivolous appeals",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Procedure on Appeals",
+    "text": "685\n(1) Where it appears to the registrar that a notice of appeal, which purports to be on a ground of appeal that involves a question of law alone, does not show a substantial ground of appeal, the registrar may refer the appeal to the court of appeal for summary determination, and, where an appeal is referred under this section, the court of appeal may, if it considers that the appeal is frivolous or vexatious and can be determined without being adjourned for a full hearing, dismiss the appeal summarily, without calling on any person to attend the hearing or to appear for the respondent on the hearing.\n(2) [Summary determination of appeals filed in error] If it appears to the registrar that a notice of appeal should have been filed with another court, the registrar may refer the appeal to a judge of the court of appeal for summary determination, and the judge may dismiss the appeal summarily without calling on any person to attend the hearing or to appear for the respondent on the hearing.",
+    "history": "R.S., 1985, c. C-46, s. 685; 2008, c. 18, s. 30",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 685",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-685.html"
+  },
+  {
+    "id": "C-46-s686",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "686",
+    "marginal_note": "Powers",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Powers of the Court of Appeal",
+    "text": "686\n(1) On the hearing of an appeal against a conviction or against a verdict that the appellant is unfit to stand trial or not criminally responsible on account of mental disorder, the court of appeal\n(a) may allow the appeal where it is of the opinion that\n(i) the verdict should be set aside on the ground that it is unreasonable or cannot be supported by the evidence,\n(ii) the judgment of the trial court should be set aside on the ground of a wrong decision on a question of law, or\n(iii) on any ground there was a miscarriage of justice;\n(b) may dismiss the appeal where\n(i) the court is of the opinion that the appellant, although he was not properly convicted on a count or part of the indictment, was properly convicted on another count or part of the indictment,\n(ii) the appeal is not decided in favour of the appellant on any ground mentioned in paragraph (a),\n(iii) notwithstanding that the court is of the opinion that on any ground mentioned in subparagraph (a)(ii) the appeal might be decided in favour of the appellant, it is of the opinion that no substantial wrong or miscarriage of justice has occurred, or\n(iv) notwithstanding any procedural irregularity at trial, the trial court had jurisdiction over the class of offence of which the appellant was convicted and the court of appeal is of the opinion that the appellant suffered no prejudice thereby;\n(c) may refuse to allow the appeal where it is of the opinion that the trial court arrived at a wrong conclusion respecting the effect of a special verdict, may order the conclusion to be recorded that appears to the court to be required by the verdict and may pass a sentence that is warranted in law in substitution for the sentence passed by the trial court; or\n(d) may set aside a conviction and find the appellant unfit to stand trial or not criminally responsible on account of mental disorder and may exercise any of the powers of the trial court conferred by or referred to in section 672.45 in any manner deemed appropriate to the court of appeal in the circumstances.\n(e) [Repealed, 1991, c. 43, s. 9]\n(2) [Order to be made] Where a court of appeal allows an appeal under paragraph (1)(a), it shall quash the conviction and\n(a) direct a judgment or verdict of acquittal to be entered; or\n(b) order a new trial.\n(3) [Substituting verdict] Where a court of appeal dismisses an appeal under subparagraph (1)(b)(i), it may substitute the verdict that in its opinion should have been found and\n(a) affirm the sentence passed by the trial court; or\n(b) impose a sentence that is warranted in law or remit the matter to the trial court and direct the trial court to impose a sentence that is warranted in law.\n(4) [Appeal from acquittal] If an appeal is from an acquittal or verdict that the appellant or respondent was unfit to stand trial or not criminally responsible on account of mental disorder, the court of appeal may\n(a) dismiss the appeal; or\n(b) allow the appeal, set aside the verdict and\n(i) order a new trial, or\n(ii) except where the verdict is that of a court composed of a judge and jury, enter a verdict of guilty with respect to the offence of which, in its opinion, the accused should have been found guilty but for the error in law, and pass a sentence that is warranted in law, or remit the matter to the trial court and direct the trial court to impose a sentence that is warranted in law.\n(5) [New trial under Part XIX] Subject to subsection (5.01), if an appeal is taken in respect of proceedings under Part XIX and the court of appeal orders a new trial under this Part, the following provisions apply:\n(a) if the accused, in his notice of appeal or notice of application for leave to appeal, requested that the new trial, if ordered, should be held before a court composed of a judge and jury, the new trial shall be held accordingly;\n(b) if the accused, in his notice of appeal or notice of application for leave to appeal, did not request that the new trial, if ordered, should be held before a court composed of a judge and jury, the new trial shall, without further election by the accused, be held before a judge or provincial court judge, as the case may be, acting under Part XIX, other than a judge or provincial court judge who tried the accused in the first instance, unless the court of appeal directs that the new trial be held before the judge or provincial court judge who tried the accused in the first instance;\n(c) if the court of appeal orders that the new trial shall be held before a court composed of a judge and jury, the new trial shall be commenced by an indictment in writing setting forth the offence in respect of which the new trial was ordered; and\n(d) notwithstanding paragraph (a), if the conviction against which the accused appealed was for an offence mentioned in section 553 and was made by a provincial court judge, the new trial shall be held before a provincial court judge acting under Part XIX, other than the provincial court judge who tried the accused in the first instance, unless the court of appeal directs that the new trial be held before the provincial court judge who tried the accused in the first instance.\n(5.01) [New trial under Part XIX — Nunavut] If an appeal is taken in respect of proceedings under Part XIX and the Court of Appeal of Nunavut orders a new trial under Part XXI, the following provisions apply:\n(a) if the accused, in the notice of appeal or notice of application for leave to appeal, requested that the new trial, if ordered, should be held before a court composed of a judge and jury, the new trial shall be held accordingly;\n(b) if the accused, in the notice of appeal or notice of application for leave to appeal, did not request that the new trial, if ordered, should be held before a court composed of a judge and jury, the new trial shall, without further election by the accused, and without a preliminary inquiry, be held before a judge, acting under Part XIX, other than a judge who tried the accused in the first instance, unless the Court of Appeal of Nunavut directs that the new trial be held before the judge who tried the accused in the first instance;\n(c) if the Court of Appeal of Nunavut orders that the new trial shall be held before a court composed of a judge and jury, the new trial shall be commenced by an indictment in writing setting forth the offence in respect of which the new trial was ordered; and\n(d) despite paragraph (a), if the conviction against which the accused appealed was for an indictable offence mentioned in section 553, the new trial shall be held before a judge acting under Part XIX, other than the judge who tried the accused in the first instance, unless the Court of Appeal of Nunavut directs that the new trial be held before the judge who tried the accused in the first instance.\n(5.1) [Election if new trial a jury trial] Subject to subsection (5.2), if a new trial ordered by the court of appeal is to be held before a court composed of a judge and jury,\n(a) the accused may, with the consent of the prosecutor, elect to have the trial heard before a judge without a jury or a provincial court judge;\n(b) the election shall be deemed to be a re-election within the meaning of subsection 561(5); and\n(c) subsection 561(5) applies, with such modifications as the circumstances require, to the election.\n(5.2) [Election if new trial a jury trial — Nunavut] If a new trial ordered by the Court of Appeal of Nunavut is to be held before a court composed of a judge and jury, the accused may, with the consent of the prosecutor, elect to have the trial heard before a judge without a jury. The election shall be deemed to be a re-election within the meaning of subsection 561.1(1), and subsection 561.1(6) applies, with any modifications that the circumstances require, to the election.\n(6) [Where appeal allowed against verdict of unfit to stand trial] Where a court of appeal allows an appeal against a verdict that the accused is unfit to stand trial, it shall, subject to subsection (7), order a new trial.\n(7) [Appeal court may set aside verdict of unfit to stand trial] Where the verdict that the accused is unfit to stand trial was returned after the close of the case for the prosecution, the court of appeal may, notwithstanding that the verdict is proper, if it is of the opinion that the accused should have been acquitted at the close of the case for the prosecution, allow the appeal, set aside the verdict and direct a judgment or verdict of acquittal to be entered.\n(8) [Additional powers] Where a court of appeal exercises any of the powers conferred by subsection (2), (4), (6) or (7), it may make any order, in addition, that justice requires.",
+    "history": "R.S., 1985, c. C-46, s. 686; R.S., 1985, c. 27 (1st Supp.), ss. 145, 203; 1991, c. 43, s. 9; 1997, c. 18, s. 98; 1999, c. 3, s. 52, c. 5, s. 26; 2015, c. 3, s. 54(F); 2019, c. 25, s. 282(E)",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 686",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-686.html"
+  },
+  {
+    "id": "C-46-s687",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "687",
+    "marginal_note": "Powers of court on appeal against sentence",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Powers of the Court of Appeal",
+    "text": "687\n(1) Where an appeal is taken against sentence, the court of appeal shall, unless the sentence is one fixed by law, consider the fitness of the sentence appealed against, and may on such evidence, if any, as it thinks fit to require or to receive,\n(a) vary the sentence within the limits prescribed by law for the offence of which the accused was convicted; or\n(b) dismiss the appeal.\n(2) [Effect of judgment] A judgment of a court of appeal that varies the sentence of an accused who was convicted has the same force and effect as if it were a sentence passed by the trial court.",
+    "history": "R.S., c. C-34, s. 614",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 687",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-687.html"
+  },
+  {
+    "id": "C-46-s688",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "688",
+    "marginal_note": "Right of appellant to attend",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Powers of the Court of Appeal",
+    "text": "688\n(1) Subject to subsection (2), an appellant who is in custody is entitled, if he desires, to be present at the hearing of the appeal.\n(2) [Appellant represented by counsel] An appellant who is in custody and who is represented by counsel is not entitled to be present\n(a) at the hearing of the appeal, where the appeal is on a ground involving a question of law alone,\n(b) on an application for leave to appeal, or\n(c) on any proceedings that are preliminary or incidental to an appeal,\nunless rules of court provide that he is entitled to be present or the court of appeal or a judge thereof gives him leave to be present.\n(2.1) [Manner of appearance] In the case of an appellant who is in custody and who is entitled to be present at any proceedings on an appeal, the court may order that, instead of the appellant appearing in person,\n(a) at an application for leave to appeal or at any proceedings that are preliminary or incidental to an appeal, the appellant appear by audioconference or videoconference, if the technological means is satisfactory to the court; and\n(b) at the hearing of the appeal, if the appellant has access to legal advice, they appear by closed-circuit television or videoconference.\n(3) [Argument may be oral or in writing] An appellant may present his case on appeal and his argument in writing instead of orally, and the court of appeal shall consider any case of argument so presented.\n(4) [Sentence in absence of appellant] A court of appeal may exercise its power to impose sentence notwithstanding that the appellant is not present.",
+    "history": "R.S., 1985, c. C-46, s. 688; 2002, c. 13, s. 68; 2019, c. 25, s. 283; 2022, c. 17, s. 43(E)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 688",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-688.html"
+  },
+  {
+    "id": "C-46-s689",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "689",
+    "marginal_note": "Restitution or forfeiture of property",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Powers of the Court of Appeal",
+    "text": "689\n(1) If the trial court makes an order for compensation or for the restitution of property under section 738 or 739 or an order of forfeiture of property under subsection 164.2(1) or 462.37(1) or (2.01), the operation of the order is suspended\n(a) until the expiration of the period prescribed by rules of court for the giving of notice of appeal or of notice of application for leave to appeal, unless the accused waives an appeal; and\n(b) until the appeal or application for leave to appeal has been determined, where an appeal is taken or application for leave to appeal is made.\n(2) [Annulling or varying order] The court of appeal may by order annul or vary an order made by the trial court with respect to compensation or the restitution of property within the limits prescribed by the provision under which the order was made by the trial court, whether or not the conviction is quashed.",
+    "history": "R.S., 1985, c. C-46, s. 689; R.S., 1985, c. 42 (4th Supp.), s. 5; 1995, c. 22, s. 10; 2002, c. 13, s. 69; 2005, c. 44, s. 12",
+    "last_amended": "2005-11-25",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 689",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-689.html"
+  },
+  {
+    "id": "C-46-s690",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "690",
+    "marginal_note": "",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Powers of the Court of Appeal",
+    "text": "690 [Repealed, 2002, c. 13, s. 70]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 690",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-690.html"
+  },
+  {
+    "id": "C-46-s691",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "691",
+    "marginal_note": "Appeal from conviction",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "691\n(1) A person who is convicted of an indictable offence and whose conviction is affirmed by the court of appeal may appeal to the Supreme Court of Canada\n(a) on any question of law on which a judge of the court of appeal dissents; or\n(b) on any question of law, if leave to appeal is granted by the Supreme Court of Canada.\n(2) [Appeal where acquittal set aside] A person who is acquitted of an indictable offence other than by reason of a verdict of not criminally responsible on account of mental disorder and whose acquittal is set aside by the court of appeal may appeal to the Supreme Court of Canada\n(a) on any question of law on which a judge of the court of appeal dissents;\n(b) on any question of law, if the Court of Appeal enters a verdict of guilty against the person; or\n(c) on any question of law, if leave to appeal is granted by the Supreme Court of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 691; R.S., 1985, c. 34 (3rd Supp.), s. 10; 1991, c. 43, s. 9; 1997, c. 18, s. 99",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 691",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-691.html"
+  },
+  {
+    "id": "C-46-s692",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "692",
+    "marginal_note": "Appeal against affirmation of verdict of not criminally responsible on account of mental disorder",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "692\n(1) A person who has been found not criminally responsible on account of mental disorder and\n(a) whose verdict is affirmed on that ground by the court of appeal, or\n(b) against whom a verdict of guilty is entered by the court of appeal under subparagraph 686(4)(b)(ii),\nmay appeal to the Supreme Court of Canada.\n(2) [Appeal against affirmation of verdict of unfit to stand trial] A person who is found unfit to stand trial and against whom that verdict is affirmed by the court of appeal may appeal to the Supreme Court of Canada.\n(3) [Grounds of appeal] An appeal under subsection (1) or (2) may be\n(a) on any question of law on which a judge of the court of appeal dissents; or\n(b) on any question of law, if leave to appeal is granted by the Supreme Court of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 692; R.S., 1985, c. 34 (3rd Supp.), s. 11; 1991, c. 43, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 692",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-692.html"
+  },
+  {
+    "id": "C-46-s693",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "693",
+    "marginal_note": "Appeal by Attorney General",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "693\n(1) Where a judgment of a court of appeal sets aside a conviction pursuant to an appeal taken under section 675 or dismisses an appeal taken pursuant to paragraph 676(1)(a), (b) or (c) or subsection 676(3), the Attorney General may appeal to the Supreme Court of Canada\n(a) on any question of law on which a judge of the court of appeal dissents; or\n(b) on any question of law, if leave to appeal is granted by the Supreme Court of Canada.\n(2) [Terms] Where leave to appeal is granted under paragraph (1)(b), the Supreme Court of Canada may impose such terms as it sees fit.",
+    "history": "R.S., 1985, c. C-46, s. 693; R.S., 1985, c. 27 (1st Supp.), s. 146, c. 34 (3rd Supp.), s. 12",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 693",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-693.html"
+  },
+  {
+    "id": "C-46-s694",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "694",
+    "marginal_note": "Notice of appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "694 No appeal lies to the Supreme Court of Canada unless notice of appeal in writing is served by the appellant on the respondent in accordance with the Supreme Court Act.",
+    "history": "R.S., 1985, c. C-46, s. 694; R.S., 1985, c. 34 (3rd Supp.), s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 694",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-694.html"
+  },
+  {
+    "id": "C-46-s694.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "694.1",
+    "marginal_note": "Legal assistance for accused",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "694.1\n(1) The Supreme Court of Canada or a judge thereof may, at any time, assign counsel to act on behalf of an accused who is a party to an appeal to the Court or to proceedings preliminary or incidental to an appeal to the Court where, in the opinion of the Court or judge, it appears desirable in the interests of justice that the accused should have legal assistance and where it appears that the accused has not sufficient means to obtain that assistance.\n(2) [Counsel fees and disbursements] Where counsel is assigned pursuant to subsection (1) and legal aid is not granted to the accused pursuant to a provincial legal aid program, the fees and disbursements of counsel shall be paid by the Attorney General who is the appellant or respondent, as the case may be, in the appeal.\n(3) [Taxation of fees and disbursements] Where subsection (2) applies and counsel and the Attorney General cannot agree on fees or disbursements of counsel, the Attorney General or the counsel may apply to the Registrar of the Supreme Court of Canada, and the Registrar may tax the disputed fees and disbursements.",
+    "history": "R.S., 1985, c. 34 (3rd Supp.), s. 13; 1992, c. 1, s. 60(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 694.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-694.1.html"
+  },
+  {
+    "id": "C-46-s694.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "694.2",
+    "marginal_note": "Right of appellant to attend",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "694.2\n(1) Subject to subsection (2), an appellant who is in custody and who desires to be present at the hearing of the appeal before the Supreme Court of Canada is entitled to be present at it.\n(2) [Appellant represented by counsel] An appellant who is in custody and who is represented by counsel is not entitled to be present before the Supreme Court of Canada\n(a) on an application for leave to appeal,\n(b) on any proceedings that are preliminary or incidental to an appeal, or\n(c) at the hearing of the appeal,\nunless rules of court provide that entitlement or the Supreme Court of Canada or a judge thereof gives the appellant leave to be present.",
+    "history": "R.S., 1985, c. 34 (3rd Supp.), s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 694.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-694.2.html"
+  },
+  {
+    "id": "C-46-s695",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "695",
+    "marginal_note": "Order of Supreme Court of Canada",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals to the Supreme Court of Canada",
+    "text": "695\n(1) The Supreme Court of Canada may, on an appeal under this Part, make any order that the court of appeal might have made and may make any rule or order that is necessary to give effect to its judgment.\n(2) [Election if new trial] Subject to subsection (3), if a new trial ordered by the Supreme Court of Canada is to be held before a court composed of a judge and jury, the accused may, with the consent of the prosecutor, elect to have the trial heard before a judge without a jury or a provincial court judge. The election is deemed to be a re-election within the meaning of subsection 561(5) and subsections 561(5) to (7) apply to it with any modifications that the circumstances require.\n(3) [Nunavut] If a new trial ordered by the Supreme Court of Canada is to be held before a court composed of a judge and jury in Nunavut, the accused may, with the consent of the prosecutor, elect to have the trial heard before a judge without a jury. The election is deemed to be a re-election within the meaning of subsection 561.1(6) and subsections 561.1(6) to (9) apply to it with any modifications that the circumstances require.",
+    "history": "R.S., 1985, c. C-46, s. 695; 1999, c. 5, s. 27; 2008, c. 18, s. 31",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 695",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-695.html"
+  },
+  {
+    "id": "C-46-s696",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696",
+    "marginal_note": "Right of Attorney General of Canada to appeal",
+    "part": "PART XXI - Appeals — Indictable Offences",
+    "division": "",
+    "heading": "Appeals by Attorney General of Canada",
+    "text": "696 The Attorney General of Canada has the same rights of appeal in proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government as the Attorney General of a province has under this Part.",
+    "history": "R.S., c. C-34, s. 624",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.html"
+  },
+  {
+    "id": "C-46-s696.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.1",
+    "marginal_note": "Application",
+    "part": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "division": "",
+    "heading": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "text": "696.1\n(1) An application for ministerial review on the grounds of miscarriage of justice may be made to the Minister of Justice by or on behalf of a person who has been convicted of an offence under an Act of Parliament or a regulation made under an Act of Parliament or has been found to be a dangerous offender or a long-term offender under Part XXIV and whose rights of judicial review or appeal with respect to the conviction or finding have been exhausted.\n(2) [Form of application] The application must be in the form, contain the information and be accompanied by any documents prescribed by the regulations.",
+    "history": "2002, c. 13, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.1.html"
+  },
+  {
+    "id": "C-46-s696.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.2",
+    "marginal_note": "Review of applications",
+    "part": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "division": "",
+    "heading": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "text": "696.2\n(1) On receipt of an application under this Part, the Minister of Justice shall review it in accordance with the regulations.\n(2) [Powers of investigation] For the purpose of any investigation in relation to an application under this Part, the Minister of Justice has and may exercise the powers of a commissioner under Part I of the Inquiries Act and the powers that may be conferred on a commissioner under section 11 of that Act.\n(3) [Delegation] Despite subsection 11(3) of the Inquiries Act, the Minister of Justice may delegate in writing to any member in good standing of the bar of a province, retired judge or any other individual who, in the opinion of the Minister, has similar background or experience the powers of the Minister to take evidence, issue subpoenas, enforce the attendance of witnesses, compel them to give evidence and otherwise conduct an investigation under subsection (2).",
+    "history": "2002, c. 13, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.2.html"
+  },
+  {
+    "id": "C-46-s696.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.3",
+    "marginal_note": "Definition of court of appeal",
+    "part": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "division": "",
+    "heading": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "text": "696.3\n(1) In this section, the court of appeal means the court of appeal, as defined by the definition court of appeal in section 2, for the province in which the person to whom an application under this Part relates was tried.\n(2) [Power to refer] The Minister of Justice may, at any time, refer to the court of appeal, for its opinion, any question in relation to an application under this Part on which the Minister desires the assistance of that court, and the court shall furnish its opinion accordingly.\n(3) [Powers of Minister of Justice] On an application under this Part, the Minister of Justice may\n(a) if the Minister is satisfied that there is a reasonable basis to conclude that a miscarriage of justice likely occurred,\n(i) direct, by order in writing, a new trial before any court that the Minister thinks proper or, in the case of a person found to be a dangerous offender or a long-term offender under Part XXIV, a new hearing under that Part, or\n(ii) refer the matter at any time to the court of appeal for hearing and determination by that court as if it were an appeal by the convicted person or the person found to be a dangerous offender or a long-term offender under Part XXIV, as the case may be; or\n(b) dismiss the application.\n(4) [No appeal] A decision of the Minister of Justice made under subsection (3) is final and is not subject to appeal.",
+    "history": "2002, c. 13, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.3.html"
+  },
+  {
+    "id": "C-46-s696.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.4",
+    "marginal_note": "Considerations",
+    "part": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "division": "",
+    "heading": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "text": "696.4 In making a decision under subsection 696.3(3), the Minister of Justice shall take into account all matters that the Minister considers relevant, including\n(a) whether the application is supported by new matters of significance that were not considered by the courts or previously considered by the Minister in an application in relation to the same conviction or finding under Part XXIV;\n(b) the relevance and reliability of information that is presented in connection with the application; and\n(c) the fact that an application under this Part is not intended to serve as a further appeal and any remedy available on such an application is an extraordinary remedy.",
+    "history": "2002, c. 13, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.4.html"
+  },
+  {
+    "id": "C-46-s696.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.5",
+    "marginal_note": "Annual report",
+    "part": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "division": "",
+    "heading": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "text": "696.5 The Minister of Justice shall within six months after the end of each financial year submit an annual report to Parliament in relation to applications under this Part.",
+    "history": "2002, c. 13, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.5.html"
+  },
+  {
+    "id": "C-46-s696.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.6",
+    "marginal_note": "Regulations",
+    "part": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "division": "",
+    "heading": "PART XXI.1 - Applications for Ministerial Review — Miscarriages of Justice",
+    "text": "696.6 The Governor in Council may make regulations\n(a) prescribing the form of, the information required to be contained in and any documents that must accompany an application under this Part;\n(b) prescribing the process of review in relation to applications under this Part, which may include the following stages, namely, preliminary assessment, investigation, reporting on investigation and decision; and\n(c) respecting the form and content of the annual report under section 696.5.",
+    "history": "2002, c. 13, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.6.html"
+  },
+  {
+    "id": "C-46-s696.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.7",
+    "marginal_note": "Definitions",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Definitions",
+    "text": "696.7 The following definitions apply in this Part.\napplicant in relation to a miscarriage of justice review application made to the Commission, means the person who is the subject of the finding or verdict in question. (demandeur)\nCommission means the Miscarriage of Justice Review Commission established under subsection 696.71(1). (Commission)\nMinister means the Minister of Justice. (ministre)",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.7.html"
+  },
+  {
+    "id": "C-46-s696.71",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.71",
+    "marginal_note": "Commission established",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Establishment and Mandate",
+    "text": "696.71\n(1) The Miscarriage of Justice Review Commission is established.\n(2) [Composition] The Commission consists of a Chief Commissioner and four to eight other commissioners, all of whom are appointed to hold office during good behaviour by the Governor in Council on the recommendation of the Minister.\n(3) [Head office] The head office of the Commission must be in a place in Canada that is designated by the Governor in Council.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.71.html"
+  },
+  {
+    "id": "C-46-s696.72",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.72",
+    "marginal_note": "Mandate",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Establishment and Mandate",
+    "text": "696.72 The Commission’s mandate is to\n(a) review applications made under Part XXI.1 on the grounds of miscarriage of justice after section 3 of the Miscarriage of Justice Review Commission Act (David and Joyce Milgaard’s Law) comes into force;\n(b) make recommendations to address systemic issues that may lead to miscarriages of justice to relevant public authorities and bodies, including the Law Commission of Canada, federal-provincial-territorial committees and working groups, federal departments and agencies and parliamentary committees.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.72.html"
+  },
+  {
+    "id": "C-46-s696.73",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.73",
+    "marginal_note": "Diversity",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.73 In making recommendations for commissioner appointments, the Minister must seek to reflect the diversity of Canadian society and must take into account considerations such as gender equality and the overrepresentation of certain groups in the criminal justice system, including Indigenous peoples and Black persons.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.73.html"
+  },
+  {
+    "id": "C-46-s696.74",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.74",
+    "marginal_note": "Full- or part-time commissioners",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.74 The Chief Commissioner is a full-time commissioner. The other commissioners may be appointed as full-time or part-time commissioners.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.74.html"
+  },
+  {
+    "id": "C-46-s696.75",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.75",
+    "marginal_note": "Knowledge and experience",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.75\n(1) The commissioners must have, in the opinion of the Governor in Council, knowledge and experience that is related to the Commission’s mandate.\n(2) [Legal qualifications] At least one third of the commissioners, including the Chief Commissioner, must be members in good standing of the bar of a province and have at least ten years’ experience in the practice of criminal law at the time of their appointment.\n(3) [Diversity of qualifications] At least one half of the commissioners must not, if possible, be persons described in subsection (2).",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.75.html"
+  },
+  {
+    "id": "C-46-s696.76",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.76",
+    "marginal_note": "Role of Chief Commissioner",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.76\n(1) The Chief Commissioner is the chief executive officer of the Commission and has supervision over and direction of the work and employees of the Commission.\n(2) [Absence, incapacity or vacancy] If the Chief Commissioner is absent or incapacitated or if their office is vacant, the Commission may authorize another commissioner who is a person described in subsection 696.75(2) to act as Chief Commissioner. The authorized commissioner is not, however, authorized to act as Chief Commissioner for more than 90 days without the Governor in Council’s approval.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.76.html"
+  },
+  {
+    "id": "C-46-s696.77",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.77",
+    "marginal_note": "Term of office",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.77\n(1) A commissioner is to be appointed to hold office for a term not exceeding seven years such that, to the extent possible, the terms of office of more than one half of the commissioners do not end in any one calendar year.\n(2) [Reappointment] A commissioner may be reappointed.\n(3) [Removal] A commissioner may be removed for cause by the Governor in Council.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.77.html"
+  },
+  {
+    "id": "C-46-s696.78",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.78",
+    "marginal_note": "Remuneration",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.78\n(1) A commissioner is to receive the remuneration that is fixed by the Governor in Council.\n(2) [Expenses] A commissioner is entitled to be paid, in accordance with Treasury Board directives, reasonable travel and living expenses incurred while absent in the course of their duties and functions from, in the case of a full-time commissioner, their ordinary place of work and, in the case of a part-time commissioner, their ordinary place of residence.\n(3) [Compensation] A commissioner is deemed to be an employee for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.78.html"
+  },
+  {
+    "id": "C-46-s696.79",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.79",
+    "marginal_note": "Meetings",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Commissioners",
+    "text": "696.79\n(1) The Chief Commissioner convenes and presides at meetings of the Commission.\n(2) [Quorum] One half of the commissioners holding office constitutes a quorum.\n(3) [Decisions] A decision of a majority of the commissioners at a meeting is a decision of the Commission.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.79.html"
+  },
+  {
+    "id": "C-46-s696.8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.8",
+    "marginal_note": "Accessibility",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "696.8 The Commission must ensure that applicants and potential applicants are able to communicate readily with the Commission from any place in Canada.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.8.html"
+  },
+  {
+    "id": "C-46-s696.81",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.81",
+    "marginal_note": "Outreach",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "696.81 The Commission must publish information about its mandate on its website and must provide the public, including potential applicants, with information about its mandate and about miscarriages of justice.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.81.html"
+  },
+  {
+    "id": "C-46-s696.82",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.82",
+    "marginal_note": "Transparency",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "696.82\n(1) The Commission must carry out its mandate in a transparent manner.\n(2) [Publication of decisions] The Commission must publish its decisions on its website in a manner that\n(a) protects confidential information; and\n(b) is not likely to interfere with the proper administration of justice in relation to a matter that the Commission directs to a court for a new trial or hearing or a matter that the Commission refers to a court of appeal for a hearing and determination.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.82.html"
+  },
+  {
+    "id": "C-46-s696.83",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.83",
+    "marginal_note": "Policies",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "696.83\n(1) The Commission may adopt policies generally for the carrying out of its work and the management of its affairs, including policies respecting its procedures and practices.\n(2) [Duty to adopt certain policies] The Commission must adopt policies respecting\n(a) the making of applications;\n(b) each stage of the review process;\n(c) applications that are made on behalf of persons;\n(d) the provision of notices and other information to applicants, to their representatives, to attorneys general and to other interested persons, including victims; and\n(e) meetings of the Commission.\n(3) [Publication] The Commission must publish its policies on its website.\n(4) [Statutory Instruments Act] The Statutory Instruments Act does not apply to policies adopted by the Commission.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.83.html"
+  },
+  {
+    "id": "C-46-s696.84",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.84",
+    "marginal_note": "Powers",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "696.84\n(1) The Commission may, in carrying out its mandate,\n(a) direct employees to provide applicants and potential applicants with general information and guidance on applications and each stage of the review process;\n(a.1) direct employees to notify the Correctional Service of Canada and the Parole Board of Canada of the importance of ensuring that applicants and potential applicants do not experience barriers to or exclusion from programs, services or conditional release processes as a result of making an application for a review on the grounds of a miscarriage of justice;\n(b) enter into contracts in its own name;\n(c) provide supports to applicants in need, including by entering into contracts with service providers for the provision of those supports; and\n(d) enter into contracts with persons who have technical or specialized knowledge to assist in the Commission’s work.\n(2) [Supports to applicants in need] For the purposes of paragraph (1)(c), supports to applicants in need include\n(a) directing them to services in their communities for persons in need or helping them access those services;\n(b) providing them with translation and interpretation services;\n(c) assisting them, if they are without means, in relation to necessities such as food and housing; and\n(d) assisting them, if they are without means, in obtaining legal assistance in relation to making an application or providing a written response to an investigation report prepared by the Commission.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.84.html"
+  },
+  {
+    "id": "C-46-s696.85",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.85",
+    "marginal_note": "Security requirements",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "696.85 The Commission and its employees must follow established procedures and practices, including any requirement found in a Treasury Board policy or directive, for the secure handling, storage, transportation and transmission of information or documents.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.85.html"
+  },
+  {
+    "id": "C-46-s696.86",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.86",
+    "marginal_note": "Public Service Employment Act",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Staff",
+    "text": "696.86 The employees necessary for the proper conduct of the work of the Commission are to be appointed in accordance with the Public Service Employment Act.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.86.html"
+  },
+  {
+    "id": "C-46-s696.87",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "696.87",
+    "marginal_note": "Annual report",
+    "part": "PART XXI.2 - Miscarriage of Justice Review Commission",
+    "division": "",
+    "heading": "Annual Report",
+    "text": "696.87\n(1) The Chief Commissioner must, within five months after the end of each fiscal year, submit to the Minister a report that contains the following information for that fiscal year:\n(a) the number of applications received;\n(b) statistics on applicants that, to the extent possible, are disaggregated by gender identity, age, race, ethnic origin, language, disability, income and any other identity factor that is considered in the course of a gender-based analysis;\n(c) the number of investigations started and the number of investigations completed;\n(d) the number of matters that the Commission directed to courts for new trials or hearings;\n(e) the number of matters that the Commission referred to courts of appeal for hearings and determinations;\n(f) the number of applications dismissed;\n(g) the outcomes of matters that the Commission directed to courts for new trials or hearings;\n(h) the outcomes of matters that the Commission referred to courts of appeal for hearings and determinations;\n(i) the average length of time between the receipt of an application and the Commission’s final decision;\n(j) the number of applicants in need who received supports;\n(k) the amounts paid to service providers under paragraph 696.84(1)(c), disaggregated, to the extent possible, by the nature of the supports provided by the service providers; and\n(l) any other information on the Commission’s activities that the Chief Commissioner considers relevant.\n(2) [Tabling] The Minister must cause the report to be laid before each House of Parliament on any of the first 30 days on which that House is sitting after the day on which the report is received.\n(3) [Publication] The Commission must publish the annual report on its website after it has been tabled.",
+    "history": "2024, c. 33, s. 4",
+    "last_amended": "2025-03-06",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 696.87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-696.87.html"
+  },
+  {
+    "id": "C-46-s697",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "697",
+    "marginal_note": "Application",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Application",
+    "text": "697 Except where section 527 applies, this Part applies where a person is required to attend to give evidence in a proceeding to which this Act applies.",
+    "history": "R.S., c. C-34, s. 625",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 697",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-697.html"
+  },
+  {
+    "id": "C-46-s698",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "698",
+    "marginal_note": "Subpoena",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Process",
+    "text": "698\n(1) Where a person is likely to give material evidence in a proceeding to which this Act applies, a subpoena may be issued in accordance with this Part requiring that person to attend to give evidence.\n(2) [Warrant in Form 17] Where it is made to appear that a person who is likely to give material evidence\n(a) will not attend in response to a subpoena if a subpoena is issued, or\n(b) is evading service of a subpoena,\na court, justice or provincial court judge having power to issue a subpoena to require the attendance of that person to give evidence may issue a warrant in Form 17 to cause that person to be arrested and to be brought to give evidence.\n(3) [Subpoena issued first] Except where paragraph (2)(a) applies, a warrant in Form 17 shall not be issued unless a subpoena has first been issued.",
+    "history": "R.S., 1985, c. C-46, s. 698; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 698",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-698.html"
+  },
+  {
+    "id": "C-46-s699",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "699",
+    "marginal_note": "Who may issue",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Process",
+    "text": "699\n(1) If a person is required to attend to give evidence before a superior court of criminal jurisdiction, a court of appeal, an appeal court or a court of criminal jurisdiction other than a provincial court judge acting under Part XIX, a subpoena directed to that person shall be issued out of the court before which the attendance of that person is required.\n(2) [Order of judge] If a person is required to attend to give evidence before a provincial court judge acting under Part XIX or a summary conviction court under Part XXVII or in proceedings over which a justice has jurisdiction, a subpoena directed to the person shall be issued\n(a) by a provincial court judge or a justice, where the person whose attendance is required is within the province in which the proceedings were instituted; or\n(b) by a provincial court judge or out of a superior court of criminal jurisdiction of the province in which the proceedings were instituted, where the person whose attendance is required is not within the province.\n(3) [Order of judge] A subpoena shall not be issued out of a superior court of criminal jurisdiction pursuant to paragraph (2)(b), except pursuant to an order of a judge of the court made on application by a party to the proceedings.\n(4) [Seal] A subpoena or warrant that is issued by a court under this Part shall be under the seal of the court and shall be signed by a judge of the court or by the clerk of the court.\n(5) [Signature] A subpoena or warrant that is issued by a justice or provincial court judge under this Part must be signed by the justice, provincial court judge or the clerk of the court.\n(5.1) [Sexual offences] Despite anything in subsections (1) to (5), in the case of an offence referred to in subsection 278.2(1), a subpoena requiring a witness to bring to the court a record, the production of which is governed by sections 278.1 to 278.91, must be issued by a judge and signed by the judge or the clerk of the court.\n(6) [Form of subpoena] Subject to subsection (7), a subpoena issued under this Part may be in Form 16.\n(7) [Form of subpoena in sexual offences] In the case of an offence referred to in subsection 278.2(1), a subpoena requiring a witness to bring anything to the court shall be in Form 16.1.",
+    "history": "R.S., 1985, c. C-46, s. 699; R.S., 1985, c. 27 (1st Supp.), s. 203; 1994, c. 44, s. 69; 1997, c. 30, s. 2; 1999, c. 5, s. 28; 2019, c. 25, s. 284",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 699",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-699.html"
+  },
+  {
+    "id": "C-46-s700",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "700",
+    "marginal_note": "Contents of subpoena",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Process",
+    "text": "700\n(1) A subpoena shall require the person to whom it is directed to attend, at a time and place to be stated in the subpoena, to give evidence and, if required, to bring with him anything that he has in his possession or under his control relating to the subject-matter of the proceedings.\n(2) [Witness to appear and remain] A person who is served with a subpoena issued under this Part shall attend and shall remain in attendance throughout the proceedings unless he is excused by the presiding judge, justice or provincial court judge.",
+    "history": "R.S., 1985, c. C-46, s. 700; R.S., 1985, c. 27 (1st Supp.), ss. 148, 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 700",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-700.html"
+  },
+  {
+    "id": "C-46-s700.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "700.1",
+    "marginal_note": "Video links",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Process",
+    "text": "700.1\n(1) If a person is to give evidence under section 714.1 or under subsection 46(2) of the Canada Evidence Act — or is to give evidence or a statement under an order made under section 22.2 of the Mutual Legal Assistance in Criminal Matters Act — at a place within the jurisdiction of a court referred to in subsection 699(1) or (2) where the technology is available, a subpoena shall be issued out of the court to order the person to give that evidence at that place.\n(2) [Sections of Criminal Code] Sections 699, 700 and 701 to 703.2 apply, with any modifications that the circumstances require, to a subpoena issued under this section.",
+    "history": "1999, c. 18, s. 94; 2019, c. 25, s. 285",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 700.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-700.1.html"
+  },
+  {
+    "id": "C-46-s701",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "701",
+    "marginal_note": "Service",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Execution or Service of Process",
+    "text": "701\n(1) Subject to subsection (2), a subpoena shall be served in a province by a peace officer or any other person who is qualified in that province to serve civil process, in accordance with subsection 509(2), with such modifications as the circumstances require.\n(2) [Personal service] A subpoena that is issued pursuant to paragraph 699(2)(b) shall be served personally on the person to whom it is directed.\n(3) [Repealed, 2008, c. 18, s. 32]",
+    "history": "R.S., 1985, c. C-46, s. 701; 1994, c. 44, s. 70; 2008, c. 18, s. 32",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 701",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-701.html"
+  },
+  {
+    "id": "C-46-s701.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "701.1",
+    "marginal_note": "Service in accordance with provincial laws",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Execution or Service of Process",
+    "text": "701.1 Despite section 701, in any province, service of a document may be made in accordance with the laws of the province relating to offences created by the laws of that province.",
+    "history": "1997, c. 18, s. 100; 2008, c. 18, s. 33",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 701.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-701.1.html"
+  },
+  {
+    "id": "C-46-s702",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "702",
+    "marginal_note": "Subpoena effective throughout Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Execution or Service of Process",
+    "text": "702\n(1) A subpoena that is issued by a provincial court judge or out of a superior court of criminal jurisdiction, a court of appeal, an appeal court or a court of criminal jurisdiction has effect anywhere in Canada according to its terms.\n(2) [Subpoena effective throughout province] A subpoena that is issued by a justice has effect anywhere in the province in which it is issued.",
+    "history": "R.S., 1985, c. C-46, s. 702; 1994, c. 44, s. 71",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 702",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-702.html"
+  },
+  {
+    "id": "C-46-s703",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "703",
+    "marginal_note": "Warrant effective throughout Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Execution or Service of Process",
+    "text": "703\n(1) Notwithstanding any other provision of this Act, a warrant of arrest or committal that is issued out of a superior court of criminal jurisdiction, a court of appeal, an appeal court within the meaning of section 812 or a court of criminal jurisdiction other than a provincial court judge acting under Part XIX may be executed anywhere in Canada.\n(2) [Warrant effective in a province] Despite any other provision of this Act but subject to subsections 487.0551(2), 490.03121(3) and 705(3), a warrant of arrest or committal that is issued by a justice or provincial court judge may be executed anywhere in the province in which it is issued.",
+    "history": "R.S., 1985, c. C-46, s. 703; R.S., 1985, c. 27 (1st Supp.), s. 149; 2007, c. 22, s. 22; 2023, c. 28, s. 33",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 703",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-703.html"
+  },
+  {
+    "id": "C-46-s703.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "703.1",
+    "marginal_note": "Summons effective throughout Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Execution or Service of Process",
+    "text": "703.1 A summons may be served anywhere in Canada and, if served, is effective notwithstanding the territorial jurisdiction of the authority that issued the summons.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 149",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 703.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-703.1.html"
+  },
+  {
+    "id": "C-46-s703.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "703.2",
+    "marginal_note": "Service of process on an organization",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Execution or Service of Process",
+    "text": "703.2 Where any summons, notice or other process is required to be or may be served on an organization, and no other method of service is provided, service may be effected by delivery\n(a) in the case of a municipality, to the mayor, warden, reeve or other chief officer of the municipality, or to the secretary, treasurer or clerk of the municipality; and\n(b) in the case of any other organization, to the manager, secretary or other senior officer of the organization or one of its branches.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 149; 2003, c. 21, s. 13",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 703.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-703.2.html"
+  },
+  {
+    "id": "C-46-s704",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "704",
+    "marginal_note": "Warrant for absconding witness",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Defaulting or Absconding Witness",
+    "text": "704\n(1) Where a person is bound by recognizance to give evidence in any proceedings, a justice who is satisfied on information being made before him in writing and under oath that the person is about to abscond or has absconded may issue his warrant in Form 18 directing a peace officer to arrest that person and to bring him before the court, judge, justice or provincial court judge before whom he is bound to appear.\n(2) [Endorsement of warrant] Section 528 applies, with such modifications as the circumstances require, to a warrant issued under this section.\n(3) [Copy of information] A person who is arrested under this section is entitled, on request, to receive a copy of the information on which the warrant for his arrest was issued.",
+    "history": "R.S., 1985, c. C-46, s. 704; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 704",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-704.html"
+  },
+  {
+    "id": "C-46-s705",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "705",
+    "marginal_note": "Warrant if witness does not attend",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Defaulting or Absconding Witness",
+    "text": "705\n(1) If a person who has been served with a subpoena to give evidence in a proceeding does not attend or remain in attendance, the court, judge, justice or provincial court judge before whom that person was required to attend may issue a warrant in Form 17 for the arrest of that person if it is established\n(a) that the subpoena has been served in accordance with this Part, and\n(b) that the person is likely to give material evidence.\n(2) [Warrant if witness bound by recognizance] If a person who has been bound by a recognizance to attend to give evidence in any proceeding does not attend or does not remain in attendance, the court, judge, justice or provincial court judge before whom that person was bound to attend may issue a warrant in Form 17 for the arrest of that person.\n(3) [Warrant effective throughout Canada] A warrant that is issued by a justice or provincial court judge pursuant to subsection (1) or (2) may be executed anywhere in Canada.",
+    "history": "R.S., 1985, c. C-46, s. 705; R.S., 1985, c. 27 (1st Supp.), s. 203; 2019, c. 25, s. 286",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 705",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-705.html"
+  },
+  {
+    "id": "C-46-s706",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "706",
+    "marginal_note": "If witness arrested under warrant",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Defaulting or Absconding Witness",
+    "text": "706 If a person is brought before a court, judge, provincial court judge or justice under a warrant issued under subsection 698(2) or section 704 or 705, the court, judge, provincial court judge or justice may, so that the person will appear and give evidence when required, order that the person be detained in custody or be released on recognizance, with or without sureties.",
+    "history": "R.S., 1985, c. C-46, s. 706; R.S., 1985, c. 27 (1st Supp.), s. 203; 2019, c. 25, s. 287",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 706",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-706.html"
+  },
+  {
+    "id": "C-46-s707",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "707",
+    "marginal_note": "Maximum period for detention of witness",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Defaulting or Absconding Witness",
+    "text": "707\n(1) No person shall be detained in custody under the authority of any provision of this Act, for the purpose only of appearing and giving evidence when required as a witness, for any period exceeding thirty days unless prior to the expiration of those thirty days he has been brought before a judge of a superior court of criminal jurisdiction in the province in which he is being detained.\n(2) [Application by witness to judge] Where at any time prior to the expiration of the thirty days referred to in subsection (1), a witness being detained in custody as described in that subsection applies to be brought before a judge of a court described therein, the judge before whom the application is brought shall fix a time prior to the expiration of those thirty days for the hearing of the application and shall cause notice of the time so fixed to be given to the witness, the person having custody of the witness and such other persons as the judge may specify, and at the time so fixed for the hearing of the application the person having custody of the witness shall cause the witness to be brought before a judge of the court for that purpose.\n(3) [Review of detention] If the judge before whom a witness is brought under this section is not satisfied that the continued detention of the witness is justified, the judge shall order them to be discharged or to be released on recognizance, with or without sureties, so that the witness will appear and give evidence when required. However, if the judge is satisfied that the continued detention of the witness is justified, the judge may order their continued detention until they do what is required of them under section 550 or the trial is concluded, or until they appear and give evidence when required, except that the total period of detention of the witness from the time they were first detained in custody shall not in any case exceed 90 days.",
+    "history": "R.S., 1985, c. C-46, s. 707; 2019, c. 25, s. 288",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 707",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-707.html"
+  },
+  {
+    "id": "C-46-s708",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "708",
+    "marginal_note": "Contempt",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Defaulting or Absconding Witness",
+    "text": "708\n(1) A person who, being required by law to attend or remain in attendance for the purpose of giving evidence, fails, without lawful excuse, to attend or remain in attendance accordingly is guilty of contempt of court.\n(2) [Punishment] A court, judge, justice or provincial court judge may deal summarily with a person who is guilty of contempt of court under this section and that person is liable to a fine not exceeding one hundred dollars or to imprisonment for a term not exceeding ninety days or to both, and may be ordered to pay the costs that are incident to the service of any process under this Part and to his detention, if any.\n(3) [Form] A conviction under this section may be in Form 38 and a warrant of committal in respect of a conviction under this section may be in Form 25.",
+    "history": "R.S., 1985, c. C-46, s. 708; R.S., 1985, c. 27 (1st Supp.), s. 203; 2019, c. 25, s. 289(F)",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 708",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-708.html"
+  },
+  {
+    "id": "C-46-s708.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "708.1",
+    "marginal_note": "Electronically transmitted copies",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Electronically Transmitted Copies",
+    "text": "708.1 A copy of a summons, warrant or subpoena transmitted by a means of telecommunication that produces a writing has the same probative force as the original for the purposes of this Act.",
+    "history": "1997, c. 18, s. 101",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 708.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-708.1.html"
+  },
+  {
+    "id": "C-46-s709",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "709",
+    "marginal_note": "Order appointing commissioner",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "709\n(1) A party to proceedings by way of indictment or summary conviction may apply for an order appointing a commissioner to take the evidence of a witness who\n(a) is, by reason of\n(i) physical disability arising out of illness, or\n(ii) any other good and sufficient cause,\nnot likely to be able to attend at the time the trial is held; or\n(b) is out of Canada.\n(2) [Idem] A decision under subsection (1) is deemed to have been made at the trial held in relation to the proceedings mentioned in that subsection.",
+    "history": "R.S., 1985, c. C-46, s. 709; R.S., 1985, c. 27 (1st Supp.), s. 150; 1994, c. 44, s. 72",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 709",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-709.html"
+  },
+  {
+    "id": "C-46-s710",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "710",
+    "marginal_note": "Application where witness is ill",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "710\n(1) An application under paragraph 709(1)(a) shall be made\n(a) to a judge of a superior court of the province in which the proceedings are taken;\n(b) to a judge of a county or district court in the territorial division in which the proceedings are taken; or\n(c) to a provincial court judge, where\n(i) at the time the application is made, the accused is before a provincial court judge presiding over a preliminary inquiry under Part XVIII, or\n(ii) the accused or defendant is to be tried by a provincial court judge acting under Part XIX or XXVII.\n(2) [Evidence of medical practitioner] An application under subparagraph 709(1)(a)(i) may be granted on the evidence of a registered medical practitioner.",
+    "history": "R.S., 1985, c. C-46, s. 710; R.S., 1985, c. 27 (1st Supp.), s. 151; 1994, c. 44, s. 73",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 710",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-710.html"
+  },
+  {
+    "id": "C-46-s711",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "711",
+    "marginal_note": "Admitting evidence of witness who is ill",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "711 Where the evidence of a witness mentioned in paragraph 709(1)(a) is taken by a commissioner appointed under section 710, it may be admitted in evidence in the proceedings if\n(a) it is proved by oral evidence or by affidavit that the witness is unable to attend by reason of death or physical disability arising out of illness or some other good and sufficient cause;\n(b) the transcript of the evidence is signed by the commissioner by or before whom it purports to have been taken; and\n(c) it is proved to the satisfaction of the court that reasonable notice of the time for taking the evidence was given to the other party, and that the accused or his counsel, or the prosecutor or his counsel, as the case may be, had or might have had full opportunity to cross-examine the witness.",
+    "history": "R.S., 1985, c. C-46, s. 711; R.S., 1985, c. 27 (1st Supp.), s. 152; 1994, c. 44, s. 74; 1997, c. 18, s. 102",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 711",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-711.html"
+  },
+  {
+    "id": "C-46-s712",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "712",
+    "marginal_note": "Application for order when witness out of Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "712\n(1) An application that is made under paragraph 709(1)(b) shall be made\n(a) to a judge of a superior court of criminal jurisdiction or of a court of criminal jurisdiction before which the accused is to be tried; or\n(b) to a provincial court judge, where the accused or defendant is to be tried by a provincial court judge acting under Part XIX or XXVII.\n(2) [Admitting evidence of witness out of Canada] Where the evidence of a witness is taken by a commissioner appointed under this section, it may be admitted in evidence in the proceedings.\n(3) [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 153]",
+    "history": "R.S., 1985, c. C-46, s. 712; R.S., 1985, c. 27 (1st Supp.), s. 153; 1994, c. 44, s. 75; 1997, c. 18, s. 103",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 712",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-712.html"
+  },
+  {
+    "id": "C-46-s713",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "713",
+    "marginal_note": "Providing for presence of accused counsel",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "713\n(1) A judge or provincial court judge who appoints a commissioner may make provision in the order to enable an accused to be present or represented by counsel when the evidence is taken, but failure of the accused to be present or to be represented by counsel in accordance with the order does not prevent the admission of the evidence in the proceedings if the evidence has otherwise been taken in accordance with the order and with this Part.\n(2) [Return of evidence] An order for the taking of evidence by commission shall indicate the officer of the court to whom the evidence that is taken under the order shall be returned.",
+    "history": "R.S., 1985, c. C-46, s. 713; R.S., 1985, c. 27 (1st Supp.), s. 203; 1997, c. 18, s. 104",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 713",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-713.html"
+  },
+  {
+    "id": "C-46-s713.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "713.1",
+    "marginal_note": "Evidence not excluded",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "713.1 Evidence taken by a commissioner appointed under section 712 shall not be excluded by reason only that it would have been taken differently in Canada, provided that the process used to take the evidence is consistent with the law of the country where it was taken and that the process used to take the evidence was not contrary to the principles of fundamental justice.",
+    "history": "1994, c. 44, s. 76",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 713.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-713.1.html"
+  },
+  {
+    "id": "C-46-s714",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714",
+    "marginal_note": "Rules and practice same as in civil cases",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence on Commission",
+    "text": "714 Except where otherwise provided by this Part or by rules of court, the practice and procedure in connection with the appointment of commissioners under this Part, the taking of evidence by commissioners, the certifying and return thereof and the use of the evidence in the proceedings shall, as far as possible, be the same as those that govern like matters in civil proceedings in the superior court of the province in which the proceedings are taken.",
+    "history": "R.S., c. C-34, s. 642",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.html"
+  },
+  {
+    "id": "C-46-s714.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.1",
+    "marginal_note": "Audioconference and videoconference — witness in Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.1 A court may order that a witness in Canada give evidence by audioconference or videoconference, if the court is of the opinion that it would be appropriate having regard to all the circumstances, including\n(a) the location and personal circumstances of the witness;\n(b) the costs that would be incurred if the witness were to appear in person;\n(c) the nature of the witness’ anticipated evidence;\n(d) the suitability of the location from where the witness will give evidence;\n(e) the accused’s right to a fair and public hearing;\n(f) the nature and seriousness of the offence; and\n(g) any potential prejudice to the parties caused by the fact that the witness would not be seen by them, if the court were to order the evidence to be given by audioconference.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290; 2022, c. 17, s. 44(E)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.1.html"
+  },
+  {
+    "id": "C-46-s714.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.2",
+    "marginal_note": "Videoconference — witness outside Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.2\n(1) A court shall receive evidence given by a witness outside Canada by videoconference, unless one of the parties satisfies the court that the reception of such testimony would be contrary to the principles of fundamental justice.\n(2) [Notice] A party who wishes to call a witness to give evidence under subsection (1) shall give notice to the court before which the evidence is to be given and the other parties of their intention to do so not less than 10 days before the witness is scheduled to testify.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.2.html"
+  },
+  {
+    "id": "C-46-s714.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.3",
+    "marginal_note": "Audioconference — witness outside Canada",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.3 The court may receive evidence given by a witness outside Canada by audioconference, if the court is of the opinion that it would be appropriate having regard to all the circumstances, including those set out in paragraphs 714.1(a) to (g).",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.3.html"
+  },
+  {
+    "id": "C-46-s714.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.4",
+    "marginal_note": "Reasons",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.4 If the court does not make an order under section 714.1 or does not receive evidence under section 714.2 or 714.3, it shall include in the record a statement of the reasons for not doing so.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.4.html"
+  },
+  {
+    "id": "C-46-s714.41",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.41",
+    "marginal_note": "Cessation",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.41 The court may, at any time, cease the use of the technological means referred to in section 714.1, 714.2 or 714.3 and take any measure that the court considers appropriate in the circumstances to have the witness give evidence.",
+    "history": "2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.41.html"
+  },
+  {
+    "id": "C-46-s714.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.5",
+    "marginal_note": "Oath or affirmation",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.5 The evidence referred to in section 714.2 or 714.3, that is given by a witness who is outside of Canada, shall be given\n(a) under oath or affirmation in accordance with Canadian law;\n(b) under oath or affirmation in accordance with the law in the place where the witness is physically present; or\n(c) in any other manner that demonstrates that the witness understands that they must tell the truth.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.5.html"
+  },
+  {
+    "id": "C-46-s714.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.6",
+    "marginal_note": "Other laws about witnesses to apply",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.6 When a witness who is outside Canada gives evidence under section 714.2 or 714.3, the evidence is deemed to be given in Canada, and given under oath or affirmation in accordance with Canadian law, for the purposes of the laws relating to evidence, procedure, perjury and contempt of court.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.6.html"
+  },
+  {
+    "id": "C-46-s714.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.7",
+    "marginal_note": "Costs of technology",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.7 Unless the court orders otherwise, a party who calls a witness to give evidence by means of the technology referred to in section 714.1, 714.2 or 714.3 shall pay any costs associated with the use of the technology.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.7.html"
+  },
+  {
+    "id": "C-46-s714.8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "714.8",
+    "marginal_note": "Consent",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video and Audio Evidence",
+    "text": "714.8 Nothing in sections 714.1 to 714.7 is to be construed as preventing a court from receiving evidence by audioconference or videoconference, if the parties so consent.",
+    "history": "1999, c. 18, s. 95; 2019, c. 25, s. 290",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 714.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-714.8.html"
+  },
+  {
+    "id": "C-46-s715",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715",
+    "marginal_note": "Evidence at preliminary inquiry may be read at trial in certain cases",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence Previously Taken",
+    "text": "715\n(1) Where, at the trial of an accused, a person whose evidence was given at a previous trial on the same charge, or whose evidence was taken in the investigation of the charge against the accused or on the preliminary inquiry into the charge, refuses to be sworn or to give evidence, or if facts are proved on oath from which it can be inferred reasonably that the person\n(a) is dead,\n(b) has since become and is insane,\n(c) is so ill that he is unable to travel or testify, or\n(d) is absent from Canada,\nand where it is proved that the evidence was taken in the presence of the accused, it may be admitted as evidence in the proceedings without further proof, unless the accused proves that the accused did not have full opportunity to cross-examine the witness.\n(2) [Admission of evidence] Evidence that has been taken on the preliminary inquiry or other investigation of a charge against an accused may be admitted as evidence in the prosecution of the accused for any other offence on the same proof and in the same manner in all respects, as it might, according to law, be admitted as evidence in the prosecution of the offence with which the accused was charged when the evidence was taken.\n(2.1) [Admission of evidence] Despite subsections (1) and (2), evidence that has been taken at a preliminary inquiry in the absence of the accused may be admitted as evidence for the purposes referred to in those subsections if the accused was absent further to the permission of a justice granted under paragraph 537(1)(j.1).\n(3) [Absconding accused deemed present] For the purposes of this section, where evidence was taken at a previous trial or preliminary hearing or other proceeding in respect of an accused in the absence of the accused, who was absent by reason of having absconded, the accused is deemed to have been present during the taking of the evidence and to have had full opportunity to cross-examine the witness.\n(4) [Exception] Subsections (1) to (3) do not apply in respect of evidence received under subsection 540(7).",
+    "history": "R.S., 1985, c. C-46, s. 715; 1994, c. 44, s. 77; 1997, c. 18, s. 105; 2002, c. 13, s. 72; 2008, c. 18, s. 34",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.html"
+  },
+  {
+    "id": "C-46-s715.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.01",
+    "marginal_note": "Transcript of evidence",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Evidence Previously Taken",
+    "text": "715.01\n(1) Despite section 715, the transcript of testimony given by a police officer, as defined in section 183, in the presence of an accused during a voir dire or preliminary inquiry held in relation to the accused’s trial may be received in evidence at that trial.\n(2) [Notice of intention to produce evidence] No transcript is to be received in evidence unless the party intending to produce it has given to the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the transcript.\n(3) [Attendance of police officer] The court may require the attendance of the police officer for the purposes of examination or cross-examination, as the case may be.\n(4) [Admission of evidence] Despite subsection (1), evidence that has been taken at a preliminary inquiry in the absence of an accused may be received in evidence for the purposes referred to in that subsection if the accused’s absence was authorized by a justice under paragraph 537(1)(j.1).\n(5) [Absconding accused deemed present] For the purposes of this section, if evidence was taken during a voir dire or preliminary inquiry in the absence of an accused, who was absent by reason of having absconded, the accused is deemed to have been present during the taking of the evidence and to have had full opportunity to cross-examine the witness.\n(6) [Exception] This section does not apply to any evidence received under subsection 540(7).",
+    "history": "2019, c. 25, s. 291",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.01.html"
+  },
+  {
+    "id": "C-46-s715.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.1",
+    "marginal_note": "Evidence of victim or witness under 18",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video-recorded Evidence",
+    "text": "715.1\n(1) In any proceeding against an accused in which a victim or other witness was under the age of eighteen years at the time the offence is alleged to have been committed, a video recording made within a reasonable time after the alleged offence, in which the victim or witness describes the acts complained of, is admissible in evidence if the victim or witness, while testifying, adopts the contents of the video recording, unless the presiding judge or justice is of the opinion that admission of the video recording in evidence would interfere with the proper administration of justice.\n(2) [Order prohibiting use] The presiding judge or justice may prohibit any other use of a video recording referred to in subsection (1).",
+    "history": "R.S., 1985, c. 19 (3rd Supp.), s. 16; 1997, c. 16, s. 7; 2005, c. 32, s. 23",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.1.html"
+  },
+  {
+    "id": "C-46-s715.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.2",
+    "marginal_note": "Evidence of victim or witness who has a disability",
+    "part": "PART XXII - Procuring Attendance",
+    "division": "",
+    "heading": "Video-recorded Evidence",
+    "text": "715.2\n(1) In any proceeding against an accused in which a victim or other witness is able to communicate evidence but may have difficulty doing so by reason of a mental or physical disability, a video recording made within a reasonable time after the alleged offence, in which the victim or witness describes the acts complained of, is admissible in evidence if the victim or witness, while testifying, adopts the contents of the video recording, unless the presiding judge or justice is of the opinion that admission of the video recording in evidence would interfere with the proper administration of justice.\n(2) [Order prohibiting use] The presiding judge or justice may prohibit any other use of a video recording referred to in subsection (1).",
+    "history": "1998, c. 9, s. 8; 2005, c. 32, s. 23",
+    "last_amended": "2006-01-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.2.html"
+  },
+  {
+    "id": "C-46-s715.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.21",
+    "marginal_note": "Attendance",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Principles",
+    "text": "715.21 Except as otherwise provided in this Act, a person who appears at, participates in or presides at a proceeding shall do so in person.",
+    "history": "2019, c. 25, s. 292; 2022, c. 17, s. 45(E)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.21.html"
+  },
+  {
+    "id": "C-46-s715.22",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.22",
+    "marginal_note": "Provisions providing for audioconference or videoconference",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Principles",
+    "text": "715.22 The purpose of the provisions of this Act that allow a person to appear at, participate in or preside at a proceeding by audioconference or videoconference, in accordance with the rules of court, is to serve the proper administration of justice, including by ensuring fair and efficient proceedings and enhancing access to justice.",
+    "history": "2019, c. 25, s. 292",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.22.html"
+  },
+  {
+    "id": "C-46-s715.221",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.221",
+    "marginal_note": "Reasons",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "General",
+    "text": "715.221 If the court denies a request respecting a person’s appearance or participation by audioconference or videoconference under this Part, it shall include in the record a statement of the reasons for the denial.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.221.html"
+  },
+  {
+    "id": "C-46-s715.222",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.222",
+    "marginal_note": "Cessation",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "General",
+    "text": "715.222 If the court allows or requires a person’s appearance or participation by audioconference or videoconference under this Part, it may, at any time, cease the use of those technological means and take any measure that it considers appropriate in the circumstances to have the person appear at or participate in the proceedings.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.222.html"
+  },
+  {
+    "id": "C-46-s715.23",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.23",
+    "marginal_note": "Considerations — appearance by audioconference or videoconference",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.23 Before making a determination to allow or require an accused or offender to appear by audioconference or videoconference under any of sections 715.231 to 715.241, the court must be of the opinion that the appearance by those means would be appropriate having regard to all the circumstances, including\n(a) the location and personal circumstances of the accused or offender;\n(b) the costs that would be incurred if the accused or offender were to appear in person;\n(c) the suitability of the location from where the accused or offender will appear;\n(d) the accused’s or offender’s right to a fair and public hearing; and\n(e) the nature and seriousness of the offence.",
+    "history": "2019, c. 25, s. 292; 2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.23.html"
+  },
+  {
+    "id": "C-46-s715.231",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.231",
+    "marginal_note": "Preliminary inquiry",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.231 The court may, with the consent of the prosecutor and the accused, allow an accused to appear by videoconference at the preliminary inquiry.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.231.html"
+  },
+  {
+    "id": "C-46-s715.232",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.232",
+    "marginal_note": "Trial — summary conviction offence",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.232 The court may allow an accused to appear by videoconference at a trial for a summary conviction offence\n(a) if the accused is not in custody, with the consent of the accused and the prosecutor; and\n(b) if the accused is in custody, with the consent of the accused.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.232.html"
+  },
+  {
+    "id": "C-46-s715.233",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.233",
+    "marginal_note": "Trial — indictable offence",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.233 The court may, with the consent of the prosecutor and the accused, allow an accused to appear by videoconference at a trial for an indictable offence. However, an accused must not appear by videoconference during a jury trial when evidence is being presented to the jury.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.233.html"
+  },
+  {
+    "id": "C-46-s715.234",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.234",
+    "marginal_note": "Plea",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.234\n(1) The court may, with the consent of the prosecutor and the accused, allow an accused to appear by audioconference or videoconference for the purpose of making a plea.\n(2) [Limitation] The court may allow the accused to appear by audioconference only if it is satisfied that\n(a) videoconferencing is not readily available; and\n(b) the appearance by audioconference would permit the court to inquire into the conditions for accepting a plea of guilty under subsection 606(1.1) despite the fact that the court would not be able to see the accused.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.234.html"
+  },
+  {
+    "id": "C-46-s715.235",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.235",
+    "marginal_note": "Sentencing",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.235\n(1) The court may, with the consent of the prosecutor and the offender, allow an offender to appear by audioconference or videoconference for sentencing purposes.\n(2) [Limitation] The court may allow the offender to appear by audioconference only if videoconferencing is not readily available.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.235.html"
+  },
+  {
+    "id": "C-46-s715.24",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.24",
+    "marginal_note": "Proceedings not expressly provided for",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.24 In any proceedings in respect of which this Act does not expressly authorize the court to allow an accused or offender to appear by audioconference or videoconference or limit or prohibit their appearance by those means, the court may allow the accused or offender to appear by either of those means.",
+    "history": "2019, c. 25, s. 292; 2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.24.html"
+  },
+  {
+    "id": "C-46-s715.241",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.241",
+    "marginal_note": "Accused in custody — no evidence taken",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.241 Despite sections 715.231 to 715.233, the court may allow or require an accused who is in custody and who has access to legal advice to appear by videoconference in any proceeding referred to in those sections, other than a part in which the evidence of a witness is taken.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.241.html"
+  },
+  {
+    "id": "C-46-s715.242",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.242",
+    "marginal_note": "Conditions — no access to legal advice",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.242 Despite anything in this Act, before allowing an accused or offender who does not have access to legal advice during the proceedings to appear by audioconference or videoconference, the court must be satisfied that they will be able to understand the proceedings and that any decisions made by them during the proceedings will be voluntary.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.242.html"
+  },
+  {
+    "id": "C-46-s715.243",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.243",
+    "marginal_note": "Communication with counsel",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Accused and Offenders",
+    "text": "715.243 An accused or offender who appears by audioconference or videoconference must be given the opportunity to communicate privately with counsel if they are represented by counsel.",
+    "history": "2022, c. 17, s. 46",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.243.html"
+  },
+  {
+    "id": "C-46-s715.25",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.25",
+    "marginal_note": "Definition of participant",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Participants",
+    "text": "715.25\n(1) In this section, participant means any person, other than an accused, an offender, a witness, a juror, a judge or a justice, who may participate in a proceeding.\n(2) [Participation by audioconference or videoconference] Except as otherwise provided in this Act, the court may allow a participant to participate in a proceeding by audioconference or videoconference, if the court is of the opinion that it would be appropriate having regard to all the circumstances, including\n(a) the location and personal circumstances of the participant;\n(b) the costs that would be incurred if the participant were to participate in person;\n(c) the nature of the participation;\n(d) the suitability of the location from where the participant will participate;\n(e) the accused’s right to a fair and public hearing; and\n(f) the nature and seriousness of the offence.\n(3) [Repealed, 2022, c. 17, s. 47]\n(4) [Repealed, 2022, c. 17, s. 47]\n(5) [Costs] Unless the court orders otherwise, a party who has a participant participate by audioconference or videoconference shall pay any costs associated with the use of that technology.",
+    "history": "2019, c. 25, s. 292; 2022, c. 17, s. 47",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.25.html"
+  },
+  {
+    "id": "C-46-s715.26",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.26",
+    "marginal_note": "Presiding by audioconference or videoconference",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Judge or Justice",
+    "text": "715.26\n(1) Except as otherwise provided in this Act, the judge or justice may preside at the proceeding by audioconference or videoconference, if the judge or justice considers it necessary having regard to all the circumstances, including\n(a) the accused’s right to a fair and public hearing;\n(b) the nature of the witness’ anticipated evidence;\n(c) the nature and seriousness of the offence; and\n(d) the suitability of the location from where the judge or justice will preside.\n(2) [Reasons] The judge or justice shall include in the record a statement of the judge or justice’s reasons for the decision to preside at the proceeding by audioconference or videoconference.\n(3) [Cessation] The judge or justice may, at any time, cease the use of the technological means referred to in subsection (1) and take any measure that the judge or justice considers appropriate in the circumstances to preside at the proceeding.",
+    "history": "2019, c. 25, s. 292",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.26.html"
+  },
+  {
+    "id": "C-46-s715.27",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.27",
+    "marginal_note": "Definition of prospective juror",
+    "part": "PART XXII.01 - Remote Attendance by Certain Persons",
+    "division": "",
+    "heading": "Prospective Jurors",
+    "text": "715.27\n(1) In this section, prospective juror means a person who has been summoned as a juror and who has not yet been sworn in accordance with Part XX.\n(2) [Participation by videoconference] The court may, with the consent of the prosecutor and the accused, allow or require any or all prospective jurors to participate in the jury selection process by videoconference if the court is of the opinion that it would be appropriate having regard to all the circumstances, including\n(a) the challenges related to the in-person participation of prospective jurors;\n(b) the nature of the participation;\n(c) the suitability of the location from where the prospective jurors will participate;\n(d) the privacy and security of the prospective jurors;\n(e) the accused’s right to a fair and public hearing; and\n(f) the nature and seriousness of the offence.\n(3) [Location provided] The court may require prospective jurors to participate by videoconference only if the court has approved a location that will be provided for their participation where the technology for videoconferencing is available.\n(4) [No location provided] The court shall give prospective jurors the option to participate in person if it allows for their participation by videoconference but no location approved by the court is provided for their participation by those means.",
+    "history": "2022, c. 17, s. 48",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.27.html"
+  },
+  {
+    "id": "C-46-s715.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.3",
+    "marginal_note": "Definitions",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.3\n(1) The following definitions apply in this Part.\ncourt means a superior court of criminal jurisdiction but does not include a court of appeal. (tribunal)\noffence means any offence listed in the schedule to this Part. (infraction)\norganization has the same meaning as in section 2 but does not include a public body, trade union or municipality. (organisation)\nremediation agreement means an agreement, between an organization accused of having committed an offence and a prosecutor, to stay any proceedings related to that offence if the organization complies with the terms of the agreement. (accord de réparation)\nvictim has the same meaning as in section 2 but, with respect to an offence under section 3 or 4 of the Corruption of Foreign Public Officials Act, it includes any person outside Canada. (victime)\n(2) [Acting on victim’s behalf] For the purposes of this Part, a third party not referred to in section 2.2 may also act on a victim’s behalf when authorized to do so by the court, if the victim requests it or the prosecutor deems it appropriate.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.3.html"
+  },
+  {
+    "id": "C-46-s715.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.31",
+    "marginal_note": "Purpose",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.31 The purpose of this Part is to establish a remediation agreement regime that is applicable to organizations alleged to have committed an offence and that has the following objectives:\n(a) to denounce an organization’s wrongdoing and the harm that the wrongdoing has caused to victims or to the community;\n(b) to hold the organization accountable for its wrongdoing through effective, proportionate and dissuasive penalties;\n(c) to contribute to respect for the law by imposing an obligation on the organization to put in place corrective measures and promote a compliance culture;\n(d) to encourage voluntary disclosure of the wrongdoing;\n(e) to provide reparations for harm done to victims or to the community; and\n(f) to reduce the negative consequences of the wrongdoing for persons — employees, customers, pensioners and others — who did not engage in the wrongdoing, while holding responsible those individuals who did engage in that wrongdoing.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.31.html"
+  },
+  {
+    "id": "C-46-s715.32",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.32",
+    "marginal_note": "Conditions for remediation agreement",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.32\n(1) The prosecutor may enter into negotiations for a remediation agreement with an organization alleged to have committed an offence if the following conditions are met:\n(a) the prosecutor is of the opinion that there is a reasonable prospect of conviction with respect to the offence;\n(b) the prosecutor is of the opinion that the act or omission that forms the basis of the offence did not cause and was not likely to have caused serious bodily harm or death, or injury to national defence or national security, and was not committed for the benefit of, at the direction of, or in association with, a criminal organization or terrorist group;\n(c) the prosecutor is of the opinion that negotiating the agreement is in the public interest and appropriate in the circumstances; and\n(d) the Attorney General has consented to the negotiation of the agreement.\n(2) [Factors to consider] For the purposes of paragraph (1)(c), the prosecutor must consider the following factors:\n(a) the circumstances in which the act or omission that forms the basis of the offence was brought to the attention of investigative authorities;\n(b) the nature and gravity of the act or omission and its impact on any victim;\n(c) the degree of involvement of senior officers of the organization in the act or omission;\n(d) whether the organization has taken disciplinary action, including termination of employment, against any person who was involved in the act or omission;\n(e) whether the organization has made reparations or taken other measures to remedy the harm caused by the act or omission and to prevent the commission of similar acts or omissions;\n(f) whether the organization has identified or expressed a willingness to identify any person involved in wrongdoing related to the act or omission;\n(g) whether the organization — or any of its representatives — was convicted of an offence or sanctioned by a regulatory body, or whether it entered into a previous remediation agreement or other settlement, in Canada or elsewhere, for similar acts or omissions;\n(h) whether the organization — or any of its representatives — is alleged to have committed any other offences, including those not listed in the schedule to this Part; and\n(i) any other factor that the prosecutor considers relevant.\n(3) [Factors not to consider] Despite paragraph (2)(i), if the organization is alleged to have committed an offence under section 3 or 4 of the Corruption of Foreign Public Officials Act, the prosecutor must not consider the national economic interest, the potential effect on relations with a state other than Canada or the identity of the organization or individual involved.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.32.html"
+  },
+  {
+    "id": "C-46-s715.33",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.33",
+    "marginal_note": "Notice to organization — invitation to negotiate",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.33\n(1) If the prosecutor wishes to negotiate a remediation agreement, they must give the organization written notice of the offer to enter into negotiations and the notice must include\n(a) a summary description of the offence to which the agreement would apply;\n(b) an indication of the voluntary nature of the negotiation process;\n(c) an indication of the legal effects of the agreement;\n(d) an indication that, by agreeing to the terms of this notice, the organization explicitly waives the inclusion of the negotiation period and the period during which the agreement is in force in any assessment of the reasonableness of the delay between the day on which the charge is laid and the end of trial;\n(e) an indication that negotiations must be carried out in good faith and that the organization must provide all information requested by the prosecutor that the organization is aware of or can obtain through reasonable efforts, including information enabling the identification of any person involved in the act or omission that forms the basis of the offence or any wrongdoing related to that act or omission;\n(f) an indication of how the information disclosed by the organization during the negotiations may be used, subject to subsection (2);\n(g) a warning that knowingly making false or misleading statements or knowingly providing false or misleading information during the negotiations may lead to the recommencement of proceedings or prosecution for obstruction of justice;\n(h) an indication that either party may withdraw from the negotiations by providing written notice to the other party;\n(i) an indication that reasonable efforts must be made by both parties to identify any victim as soon as practicable; and\n(j) a deadline to accept the offer to negotiate according to the terms of the notice.\n(2) [Admissions not admissible in evidence] No admission, confession or statement accepting responsibility for a given act or omission made by the organization during the negotiations is admissible in evidence against that organization in any civil or criminal proceedings related to that act or omission, except those contained in the statement of facts or admission of responsibility referred to in paragraphs 715.34(1)(a) and (b), if the parties reach an agreement and it is approved by the court.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.33.html"
+  },
+  {
+    "id": "C-46-s715.34",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.34",
+    "marginal_note": "Mandatory contents of agreement",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.34\n(1) A remediation agreement must include\n(a) a statement of facts related to the offence that the organization is alleged to have committed and an undertaking by the organization not to make or condone any public statement that contradicts those facts;\n(b) the organization’s admission of responsibility for the act or omission that forms the basis of the offence;\n(c) an indication of the obligation for the organization to provide any other information that will assist in identifying any person involved in the act or omission, or any wrongdoing related to that act or omission, that the organization becomes aware of, or can obtain through reasonable efforts, after the agreement has been entered into;\n(d) an indication of the obligation for the organization to cooperate in any investigation, prosecution or other proceeding in Canada — or elsewhere if the prosecutor considers it appropriate — resulting from the act or omission, including by providing information or testimony;\n(e) with respect to any property, benefit or advantage identified in the agreement that was obtained or derived directly or indirectly from the act or omission, an obligation for the organization to\n(i) forfeit it to Her Majesty in right of Canada, to be disposed of in accordance with paragraph 4(1)(b.2) of the Seized Property Management Act,\n(ii) forfeit it to Her Majesty in right of a province, to be disposed of as the Attorney General directs, or\n(iii) otherwise deal with it, as the prosecutor directs;\n(f) an indication of the obligation for the organization to pay a penalty to the Receiver General or to the treasurer of a province, as the case may be, for each offence to which the agreement applies, the amount to be paid and any other terms respecting payment;\n(g) an indication of any reparations, including restitution consistent with paragraph 738(1)(a) or (b), that the organization is required to make to a victim or a statement by the prosecutor of the reasons why reparations to a victim are not appropriate in the circumstances and an indication of any measure required in lieu of reparations to a victim;\n(h) an indication of the obligation for the organization to pay a victim surcharge for each offence to which the agreement applies, other than an offence under section 3 or 4 of the Corruption of Foreign Public Officials Act, the amount to be paid and any other terms respecting payment;\n(i) an indication of the obligation for the organization to report to the prosecutor on the implementation of the agreement and an indication of the manner in which the report is to be made and any other terms respecting reporting;\n(j) an indication of the legal effects of the agreement;\n(k) an acknowledgement by the organization that the agreement has been made in good faith and that the information it has provided during the negotiation is accurate and complete and a commitment that it will continue to provide accurate and complete information while the agreement is in force;\n(l) an indication of the use that can be made of information obtained as a result of the agreement, subject to subsection (2);\n(m) a warning that the breach of any term of the agreement may lead to an application by the prosecutor for termination of the agreement and a recommencement of proceedings;\n(n) an indication of the obligation for the organization not to deduct, for income tax purposes, the costs of any reparations or other measures referred to in paragraph (g) or any other costs incurred to fulfil the terms of the agreement;\n(o) a notice of the prosecutor’s right to vary or terminate the agreement with the approval of the court; and\n(p) an indication of the deadline by which the organization must meet the terms of the agreement.\n(2) [Admissions not admissible in evidence] No admission, confession or statement accepting responsibility for a given act or omission made by the organization as a result of the agreement is admissible in evidence against that organization in any civil or criminal proceedings related to that act or omission, except those contained in the statement of facts and admission of responsibility referred to in paragraphs (1)(a) and (b), if the agreement is approved by the court.\n(3) [Optional content of agreement] A remediation agreement may include, among other things,\n(a) an indication of the obligation for the organization to establish, implement or enhance compliance measures to address any deficiencies in the organization’s policies, standards or procedures — including those related to internal control procedures and employee training — that may have allowed the act or omission;\n(b) an indication of the obligation for the organization to reimburse the prosecutor for any costs identified in the agreement that are related to its administration and that have or will be incurred by the prosecutor; and\n(c) an indication of the fact that an independent monitor has been appointed, as selected with the prosecutor’s approval, to verify and report to the prosecutor on the organization’s compliance with the obligation referred to in paragraph (a), or any other obligation in the agreement identified by the prosecutor, as well as an indication of the organization’s obligations with respect to that monitor, including the obligations to cooperate with the monitor and pay the monitor’s costs.",
+    "history": "2018, c. 12, s. 404; 2019, c. 29, s. 121(F)",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.34.html"
+  },
+  {
+    "id": "C-46-s715.35",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.35",
+    "marginal_note": "Independent monitor — conflict of interest",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.35 A candidate for appointment as an independent monitor must notify the prosecutor in writing of any previous or ongoing relationship, in particular with the organization or any of its representatives, that may have a real or perceived impact on the candidate’s ability to provide an independent verification.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.35.html"
+  },
+  {
+    "id": "C-46-s715.36",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.36",
+    "marginal_note": "Duty to inform victims",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.36\n(1) After an organization has accepted the offer to negotiate according to the terms of the notice referred to in section 715.33, the prosecutor must take reasonable steps to inform any victim, or any third party that is acting on the victim’s behalf, that a remediation agreement may be entered into.\n(2) [Interpretation] The duty to inform any victim is to be construed and applied in a manner that is reasonable in the circumstances and not likely to interfere with the proper administration of justice, including by causing interference with prosecutorial discretion or compromising, hindering or causing excessive delay to the negotiation of an agreement or its conclusion.\n(3) [Reasons] If the prosecutor elects not to inform a victim or third party under subsection (1), they must provide the court, when applying for approval of the agreement, with a statement of the reasons why it was not appropriate to do so in the circumstances.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.36.html"
+  },
+  {
+    "id": "C-46-s715.37",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.37",
+    "marginal_note": "Application for court approval",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.37\n(1) When the prosecutor and the organization have agreed to the terms of a remediation agreement, the prosecutor must apply to the court in writing for an order approving the agreement.\n(2) [Coming into force] The coming into force of the agreement is subject to the approval of the court.\n(3) [Consideration of victims] To determine whether to approve the agreement, the court hearing an application must consider\n(a) any reparations, statement and other measure referred to in paragraph 715.34(1)(g);\n(b) any statement made by the prosecutor under subsection 715.36(3);\n(c) any victim or community impact statement presented to the court; and\n(d) any victim surcharge referred to in paragraph 715.34(1)(h).\n(4) [Victim or community impact statement] For the purpose of paragraph (3)(c), the rules provided for in sections 722 to 722.2 apply, other than subsection 722(6), with any necessary modifications and, in particular,\n(a) a victim or community impact statement, or any other evidence concerning any victim, must be considered when determining whether to approve the agreement under subsection (6);\n(b) the inquiry referred to in subsection 722(2) must be made at the hearing of the application; and\n(c) the duty of the clerk under section 722.1 or subsection 722.2(5) is deemed to be the duty of the prosecutor to make reasonable efforts to provide a copy of the statement to the organization or counsel for the organization as soon as feasible after the prosecutor obtains it.\n(5) [Victim surcharge] For the purpose of paragraph 715.34(1)(h), the amount of the victim surcharge is 30% of any penalty referred to in paragraph 715.34(1)(f), or any other percentage that the prosecutor deems appropriate in the circumstances, and is payable to the treasurer of the province in which the application for approval referred to in section 715.37 is made.\n(6) [Approval order] The court must, by order, approve the agreement if it is satisfied that\n(a) the organization is charged with an offence to which the agreement applies;\n(b) the agreement is in the public interest; and\n(c) the terms of the agreement are fair, reasonable and proportionate to the gravity of the offence.\n(7) [Stay of proceedings] As soon as practicable after the court approves the agreement, the prosecutor must direct the clerk or other proper officer of the court to make an entry on the record that the proceedings against the organization in respect of any offence to which the agreement applies are stayed by that direction and that entry must be made immediately, after which time the proceedings shall be stayed accordingly.\n(8) [Other proceedings] No other proceedings may be initiated against the organization for the same offence while the agreement is in force.\n(9) [Limitation period] The running of a limitation period in respect of any offence to which the agreement applies is suspended while the agreement is in force.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.37.html"
+  },
+  {
+    "id": "C-46-s715.38",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.38",
+    "marginal_note": "Variation order",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.38 On application by the prosecutor, the court must, by order, approve any modification to a remediation agreement if the court is satisfied that the agreement continues to meet the conditions set out in subsection 715.37(6). On approval, the modification is deemed to form part of the agreement.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.38.html"
+  },
+  {
+    "id": "C-46-s715.39",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.39",
+    "marginal_note": "Termination order",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.39\n(1) On application by the prosecutor, the court must, by order, terminate the agreement if it is satisfied that the organization has breached a term of the agreement.\n(2) [Recommencement of proceedings] As soon as the order is made, proceedings stayed in accordance with subsection 715.37(7) may be recommenced, without a new information or a new indictment, as the case may be, by the prosecutor giving notice of the recommencement to the clerk of the court in which the stay of the proceedings was entered.\n(3) [Stay of proceedings] If no notice is given within one year after the order is made under subsection (1), or before the expiry of the time within which the proceedings could have been commenced, whichever is earlier, the proceedings are deemed never to have been commenced.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.39.html"
+  },
+  {
+    "id": "C-46-s715.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.4",
+    "marginal_note": "Order declaring successful completion",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.4\n(1) On application by the prosecutor, the court must, by order, declare that the terms of the agreement were met if it is satisfied that the organization has complied with the agreement.\n(2) [Stay of proceedings] The order stays the proceedings against the organization for any offence to which the agreement applies, the proceedings are deemed never to have been commenced and no other proceedings may be initiated against the organization for the same offence.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.4.html"
+  },
+  {
+    "id": "C-46-s715.41",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.41",
+    "marginal_note": "Deadline",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.41\n(1) The prosecutor must, as soon as practicable after the deadline referred to in paragraph 715.34(1)(p), apply to the court in writing for a variation order under section 715.38, including to extend the deadline, an order terminating the agreement under section 715.39 or an order under section 715.4 declaring that its terms were met and the court may issue any of these orders as it deems appropriate.\n(2) [Deeming] The agreement is deemed to remain in force until a court issues an order terminating it or declaring that its terms were met.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.41.html"
+  },
+  {
+    "id": "C-46-s715.42",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.42",
+    "marginal_note": "Publication",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.42\n(1) Subject to subsection (2), the following must be published by the court as soon as practicable:\n(a) the remediation agreement approved by the court;\n(b) an order made under any of sections 715.37 to 715.41 and the reasons for that order or the reasons for the decision not to make that order; and\n(c) a decision made under subsection (2) or (5) and the reasons for that decision.\n(2) [Decision not to publish] The court may decide not to publish the agreement or any order or reasons referred to in paragraph (1)(b), in whole or in part, if it is satisfied that the non-publication is necessary for the proper administration of justice.\n(3) [Factors to be considered] To decide whether the proper administration of justice requires making the decision referred to in subsection (2), the court must consider\n(a) society’s interest in encouraging the reporting of offences and the participation of victims in the criminal justice process;\n(b) whether it is necessary to protect the identity of any victims, any person not engaged in the wrongdoing and any person who brought the wrongdoing to the attention of investigative authorities;\n(c) the prevention of any adverse effect to any ongoing investigation or prosecution;\n(d) whether effective alternatives to the decision referred to in subsection (2) are available in the circumstances;\n(e) the salutary and deleterious effects of making the decision referred to in subsection (2); and\n(f) any other factor that the court considers relevant.\n(4) [Conditions] The court may make its decision subject to any conditions that it considers appropriate, including a condition related to the duration of non-publication.\n(5) [Review of decision] On application by any person, the court must review the decision made under subsection (2) to determine whether the non-publication continues to be necessary for the proper administration of justice. If the court is satisfied that the non-publication is no longer necessary, it must publish the agreement, order or reasons, as the case may be, in whole or in part, as soon as practicable.",
+    "history": "2018, c. 12, s. 404, c. 27, s. 686",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.42.html"
+  },
+  {
+    "id": "C-46-s715.43",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "715.43",
+    "marginal_note": "Regulations",
+    "part": "PART XXII.1 - Remediation Agreements",
+    "division": "",
+    "heading": "PART XXII.1 - Remediation Agreements",
+    "text": "715.43\n(1) On the recommendation of the Minister of Justice, the Governor in Council may make regulations generally for the purposes of carrying out this Part, including regulations respecting\n(a) the form of the remediation agreement; and\n(b) the verification of compliance by an independent monitor, including\n(i) the qualifications for monitors,\n(ii) the process to select a monitor,\n(iii) the form and content of a conflict of interest notification, and\n(iv) reporting requirements.\n(2) [Amendment of schedule] On the recommendation of the Minister of Justice, the Governor in Council may, by order, amend the schedule by adding or deleting any offence to which a remediation agreement may apply.\n(3) [Deleting offence] If the Governor in Council orders the deletion of an offence from the schedule to this Part, this Part continues to apply to an organization alleged to have committed that offence if a notice referred to in section 715.33 respecting that offence was sent to the organization before the day on which the order comes into force.",
+    "history": "2018, c. 12, s. 404",
+    "last_amended": "2018-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 715.43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-715.43.html"
+  },
+  {
+    "id": "C-46-s716",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "716",
+    "marginal_note": "Definitions",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "716 In this Part,\naccused includes a defendant; (accusé)\nalternative measures means measures other than judicial proceedings under this Act used to deal with a person who is eighteen years of age or over and alleged to have committed an offence; (mesures de rechange)\ncourt means\n(a) a superior court of criminal jurisdiction,\n(b) a court of criminal jurisdiction,\n(c) a justice or provincial court judge acting as a summary conviction court under Part XXVII, or\n(d) a court that hears an appeal; (tribunal)\nfine includes a pecuniary penalty or other sum of money, but does not include restitution. (amende)",
+    "history": "R.S., 1985, c. C-46, s. 716; R.S., 1985, c. 27 (1st Supp.), s. 154; 1995, c. 22, s. 6; 1999, c. 5, s. 29(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 716",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-716.html"
+  },
+  {
+    "id": "C-46-s717",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "717",
+    "marginal_note": "When alternative measures may be used",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Alternative Measures",
+    "text": "717\n(1) Alternative measures may be used to deal with a person alleged to have committed an offence only if it is not inconsistent with the protection of society and the following conditions are met:\n(a) the measures are part of a program of alternative measures authorized by the Attorney General or the Attorney General’s delegate or authorized by a person, or a person within a class of persons, designated by the lieutenant governor in council of a province;\n(b) the person who is considering whether to use the measures is satisfied that they would be appropriate, having regard to the needs of the person alleged to have committed the offence and the interests of society and of the victim;\n(c) the person, having been informed of the alternative measures, fully and freely consents to participate therein;\n(d) the person has, before consenting to participate in the alternative measures, been advised of the right to be represented by counsel;\n(e) the person accepts responsibility for the act or omission that forms the basis of the offence that the person is alleged to have committed;\n(f) there is, in the opinion of the Attorney General or the Attorney General’s agent, sufficient evidence to proceed with the prosecution of the offence; and\n(g) the prosecution of the offence is not in any way barred at law.\n(2) [Restriction on use] Alternative measures shall not be used to deal with a person alleged to have committed an offence if the person\n(a) denies participation or involvement in the commission of the offence; or\n(b) expresses the wish to have any charge against the person dealt with by the court.\n(3) [Admissions not admissible in evidence] No admission, confession or statement accepting responsibility for a given act or omission made by a person alleged to have committed an offence as a condition of the person being dealt with by alternative measures is admissible in evidence against that person in any civil or criminal proceedings.\n(4) [No bar to proceedings] The use of alternative measures in respect of a person alleged to have committed an offence is not a bar to proceedings against the person under this Act, but, if a charge is laid against that person in respect of that offence,\n(a) where the court is satisfied on a balance of probabilities that the person has totally complied with the terms and conditions of the alternative measures, the court shall dismiss the charge; and\n(b) where the court is satisfied on a balance of probabilities that the person has partially complied with the terms and conditions of the alternative measures, the court may dismiss the charge if, in the opinion of the court, the prosecution of the charge would be unfair, having regard to the circumstances and that person’s performance with respect to the alternative measures.\n(5) [Laying of information, etc.] Subject to subsection (4), nothing in this section shall be construed as preventing any person from laying an information, obtaining the issue or confirmation of any process, or proceeding with the prosecution of any offence, in accordance with law.",
+    "history": "R.S., 1985, c. C-46, s. 717; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 717",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-717.html"
+  },
+  {
+    "id": "C-46-s717.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "717.1",
+    "marginal_note": "Records of persons dealt with",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Alternative Measures",
+    "text": "717.1 Sections 717.2 to 717.4 apply only in respect of persons who have been dealt with by alternative measures, regardless of the degree of their compliance with the terms and conditions of the alternative measures.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 717.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-717.1.html"
+  },
+  {
+    "id": "C-46-s717.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "717.2",
+    "marginal_note": "Police records",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Alternative Measures",
+    "text": "717.2\n(1) A record relating to any offence alleged to have been committed by a person, including the original or a copy of any fingerprints or photographs of the person, may be kept by any police force responsible for, or participating in, the investigation of the offence.\n(2) [Disclosure by peace officer] A peace officer may disclose to any person any information in a record kept pursuant to this section that it is necessary to disclose in the conduct of the investigation of an offence.\n(3) [Idem] A peace officer may disclose to an insurance company any information in a record kept pursuant to this section for the purpose of investigating any claim arising out of an offence committed or alleged to have been committed by the person to whom the record relates.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 717.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-717.2.html"
+  },
+  {
+    "id": "C-46-s717.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "717.3",
+    "marginal_note": "Government records",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Alternative Measures",
+    "text": "717.3\n(1) A department or agency of any government in Canada may keep records containing information obtained by the department or agency\n(a) for the purposes of an investigation of an offence alleged to have been committed by a person;\n(b) for use in proceedings against a person under this Act; or\n(c) as a result of the use of alternative measures to deal with a person.\n(2) [Private records] Any person or organization may keep records containing information obtained by the person or organization as a result of the use of alternative measures to deal with a person alleged to have committed an offence.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 717.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-717.3.html"
+  },
+  {
+    "id": "C-46-s717.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "717.4",
+    "marginal_note": "Disclosure of records",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Alternative Measures",
+    "text": "717.4\n(1) Any record that is kept pursuant to section 717.2 or 717.3 may be made available to\n(a) any judge or court for any purpose relating to proceedings relating to offences committed or alleged to have been committed by the person to whom the record relates;\n(b) any peace officer\n(i) for the purpose of investigating any offence that the person is suspected on reasonable grounds of having committed, or in respect of which the person has been arrested or charged, or\n(ii) for any purpose related to the administration of the case to which the record relates;\n(c) any member of a department or agency of a government in Canada, or any agent thereof, that is\n(i) engaged in the administration of alternative measures in respect of the person, or\n(ii) preparing a report in respect of the person pursuant to this Act; or\n(d) any other person who is deemed, or any person within a class of persons that is deemed, by a judge of a court to have a valid interest in the record, to the extent directed by the judge, if the judge is satisfied that the disclosure is\n(i) desirable in the public interest for research or statistical purposes, or\n(ii) desirable in the interest of the proper administration of justice.\n(2) [Subsequent disclosure] Where a record is made available for inspection to any person under subparagraph (1)(d)(i), that person may subsequently disclose information contained in the record, but may not disclose the information in any form that would reasonably be expected to identify the person to whom it relates.\n(3) [Information, copies] Any person to whom a record is authorized to be made available under this section may be given any information contained in the record and may be given a copy of any part of the record.\n(4) [Evidence] Nothing in this section authorizes the introduction into evidence of any part of a record that would not otherwise be admissible in evidence.\n(5) [Idem] A record kept pursuant to section 717.2 or 717.3 may not be introduced into evidence, except for the purposes set out in paragraph 721(3)(c), more than two years after the end of the period for which the person agreed to participate in the alternative measures.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 717.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-717.4.html"
+  },
+  {
+    "id": "C-46-s718",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718",
+    "marginal_note": "Purpose",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718 The fundamental purpose of sentencing is to protect society and to contribute, along with crime prevention initiatives, to respect for the law and the maintenance of a just, peaceful and safe society by imposing just sanctions that have one or more of the following objectives:\n(a) to denounce unlawful conduct and the harm done to victims or to the community that is caused by unlawful conduct;\n(b) to deter the offender and other persons from committing offences;\n(c) to separate offenders from society, where necessary;\n(d) to assist in rehabilitating offenders;\n(e) to provide reparations for harm done to victims or to the community; and\n(f) to promote a sense of responsibility in offenders, and acknowledgment of the harm done to victims or to the community.",
+    "history": "R.S., 1985, c. C-46, s. 718; R.S., 1985, c. 27 (1st Supp.), s. 155; 1995, c. 22, s. 6; 2015, c. 13, s. 23",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.html"
+  },
+  {
+    "id": "C-46-s718.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.01",
+    "marginal_note": "Objectives — offences against children",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.01 When a court imposes a sentence for an offence that involved the abuse of a person under the age of eighteen years, it shall give primary consideration to the objectives of denunciation and deterrence of such conduct.",
+    "history": "2005, c. 32, s. 24",
+    "last_amended": "2005-11-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.01.html"
+  },
+  {
+    "id": "C-46-s718.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.02",
+    "marginal_note": "Objectives — offence against peace officer or other justice system participant",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.02 When a court imposes a sentence for an offence under subsection 270(1), section 270.01 or 270.02 or paragraph 423.1(1)(b), the court shall give primary consideration to the objectives of denunciation and deterrence of the conduct that forms the basis of the offence.",
+    "history": "2009, c. 22, s. 18",
+    "last_amended": "2009-10-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.02.html"
+  },
+  {
+    "id": "C-46-s718.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.03",
+    "marginal_note": "Objectives — offence against certain animals",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.03 When a court imposes a sentence for an offence under subsection 445.01(1), the court shall give primary consideration to the objectives of denunciation and deterrence of the conduct that forms the basis of the offence.",
+    "history": "2015, c. 34, s. 4",
+    "last_amended": "2015-06-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.03.html"
+  },
+  {
+    "id": "C-46-s718.04",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.04",
+    "marginal_note": "Objectives — offence against vulnerable person",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.04 When a court imposes a sentence for an offence that involved the abuse of a person who is vulnerable because of personal circumstances — including because the person is Aboriginal and female — the court shall give primary consideration to the objectives of denunciation and deterrence of the conduct that forms the basis of the offence.",
+    "history": "2019, c. 25, s. 292.1",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.04.html"
+  },
+  {
+    "id": "C-46-s718.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.1",
+    "marginal_note": "Fundamental principle",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.1 A sentence must be proportionate to the gravity of the offence and the degree of responsibility of the offender.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 156; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.1.html"
+  },
+  {
+    "id": "C-46-s718.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.2",
+    "marginal_note": "Other sentencing principles",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.2 A court that imposes a sentence shall also take into consideration the following principles:\n(a) a sentence should be increased or reduced to account for any relevant aggravating or mitigating circumstances relating to the offence or the offender, and, without limiting the generality of the foregoing,\n(i) evidence that the offence was motivated by bias, prejudice or hate based on race, national or ethnic origin, language, colour, religion, sex, age, mental or physical disability, sexual orientation, or gender identity or expression, or on any other similar factor,\n(ii) evidence that the offender, in committing the offence, abused the offender’s intimate partner or a member of the victim or the offender’s family,\n(ii.1) evidence that the offender, in committing the offence, abused a person under the age of eighteen years,\n(ii.2) evidence that the offender involved a person under the age of 18 years in the commission of the offence,\n(iii) evidence that the offender, in committing the offence, abused a position of trust or authority in relation to the victim,\n(iii.1) evidence that the offence had a significant impact on the victim, considering their age and other personal circumstances, including their health and financial situation,\n(iii.2) evidence that the offence was committed against a person who, in the performance of their duties and functions, was providing health services, including personal care services,\n(iv) evidence that the offence was committed for the benefit of, at the direction of or in association with a criminal organization,\n(v) evidence that the offence was a terrorism offence,\n(vi) evidence that the offence was committed while the offender was subject to a conditional sentence order made under section 742.1 or released on parole, statutory release or unescorted temporary absence under the Corrections and Conditional Release Act, and\n(vii) evidence that the commission of the offence had the effect of impeding another person from obtaining health services, including personal care services,\nshall be deemed to be aggravating circumstances;\n(b) a sentence should be similar to sentences imposed on similar offenders for similar offences committed in similar circumstances;\n(c) where consecutive sentences are imposed, the combined sentence should not be unduly long or harsh;\n(d) an offender should not be deprived of liberty, if less restrictive sanctions may be appropriate in the circumstances; and\n(e) all available sanctions, other than imprisonment, that are reasonable in the circumstances and consistent with the harm done to victims or to the community should be considered for all offenders, with particular attention to the circumstances of Aboriginal offenders.",
+    "history": "1995, c. 22, s. 6; 1997, c. 23, s. 17; 2000, c. 12, s. 95; 2001, c. 32, s. 44(F), c. 41, s. 20; 2005, c. 32, s. 25; 2012, c. 29, s. 2; 2015, c. 13, s. 24, c. 23, s. 16; 2017, c. 13, s. 4; 2019, c. 25, s. 293; 2021, c. 27, s. 5; 2024, c. 17, s. 374",
+    "last_amended": "2024-07-20",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.2.html"
+  },
+  {
+    "id": "C-46-s718.201",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.201",
+    "marginal_note": "Additional consideration — increased vulnerability",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Purpose and Principles of Sentencing",
+    "text": "718.201 A court that imposes a sentence in respect of an offence that involved the abuse of an intimate partner shall consider the increased vulnerability of female persons who are victims, giving particular attention to the circumstances of Aboriginal female victims.",
+    "history": "2019, c. 25, s. 293.1",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.201.html"
+  },
+  {
+    "id": "C-46-s718.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.21",
+    "marginal_note": "Additional factors",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Organizations",
+    "text": "718.21 A court that imposes a sentence on an organization shall also take into consideration the following factors:\n(a) any advantage realized by the organization as a result of the offence;\n(b) the degree of planning involved in carrying out the offence and the duration and complexity of the offence;\n(c) whether the organization has attempted to conceal its assets, or convert them, in order to show that it is not able to pay a fine or make restitution;\n(d) the impact that the sentence would have on the economic viability of the organization and the continued employment of its employees;\n(e) the cost to public authorities of the investigation and prosecution of the offence;\n(f) any regulatory penalty imposed on the organization or one of its representatives in respect of the conduct that formed the basis of the offence;\n(g) whether the organization was — or any of its representatives who were involved in the commission of the offence were — convicted of a similar offence or sanctioned by a regulatory body for similar conduct;\n(h) any penalty imposed by the organization on a representative for their role in the commission of the offence;\n(i) any restitution that the organization is ordered to make or any amount that the organization has paid to a victim of the offence; and\n(j) any measures that the organization has taken to reduce the likelihood of it committing a subsequent offence.",
+    "history": "2003, c. 21, s. 14",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.21.html"
+  },
+  {
+    "id": "C-46-s718.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "718.3",
+    "marginal_note": "Degrees of punishment",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Punishment Generally",
+    "text": "718.3\n(1) Where an enactment prescribes different degrees or kinds of punishment in respect of an offence, the punishment to be imposed is, subject to the limitations prescribed in the enactment, in the discretion of the court that convicts a person who commits the offence.\n(2) [Discretion respecting punishment] Where an enactment prescribes a punishment in respect of an offence, the punishment to be imposed is, subject to the limitations prescribed in the enactment, in the discretion of the court that convicts a person who commits the offence, but no punishment is a minimum punishment unless it is declared to be a minimum punishment.\n(3) [Imprisonment in default where term not specified] Where an accused is convicted of an offence punishable with both fine and imprisonment and a term of imprisonment in default of payment of the fine is not specified in the enactment that prescribes the punishment to be imposed, the imprisonment that may be imposed in default of payment shall not exceed the term of imprisonment that is prescribed in respect of the offence.\n(4) [Cumulative punishments] The court that sentences an accused shall consider directing\n(a) that the term of imprisonment that it imposes be served consecutively to a sentence of imprisonment to which the accused is subject at the time of sentencing; and\n(b) that the terms of imprisonment that it imposes at the same time for more than one offence be served consecutively, including when\n(i) the offences do not arise out of the same event or series of events,\n(ii) one of the offences was committed while the accused was on judicial interim release, including pending the determination of an appeal, or\n(iii) one of the offences was committed while the accused was fleeing from a peace officer.\n(5) [Cumulative punishments — fines] For the purposes of subsection (4), a term of imprisonment includes imprisonment that results from the operation of subsection 734(4).\n(6) [Cumulative punishments — youth] For the purposes of subsection (4), a sentence of imprisonment includes\n(a) a disposition made under paragraph 20(1)(k) or (k.1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985;\n(b) a youth sentence imposed under paragraph 42(2)(n), (o), (q) or (r) of the Youth Criminal Justice Act; and\n(c) a sentence that results from the operation of subsection 743.5(1) or (2).\n(7) [Cumulative punishments — sexual offences against children] When a court sentences an accused at the same time for more than one sexual offence committed against a child, the court shall direct\n(a) that a sentence of imprisonment it imposes for an offence under section 163.1 be served consecutively to a sentence of imprisonment it imposes for a sexual offence under another section of this Act committed against a child; and\n(b) that a sentence of imprisonment it imposes for a sexual offence committed against a child, other than an offence under section 163.1, be served consecutively to a sentence of imprisonment it imposes for a sexual offence committed against another child other than an offence under section 163.1.\n(8) [Maximum penalty — intimate partner] If an accused is convicted of an indictable offence in the commission of which violence was used, threatened or attempted against an intimate partner and the accused has been previously convicted of an offence in the commission of which violence was used, threatened or attempted against an intimate partner, the court may impose a term of imprisonment that is more than the maximum term of imprisonment provided for that offence but not more than\n(a) five years, if the maximum term of imprisonment for the offence is two years or more but less than five years;\n(b) 10 years, if the maximum term of imprisonment for the offence is five years or more but less than 10 years;\n(c) 14 years, if the maximum term of imprisonment for the offence is 10 years or more but less than 14 years; or\n(d) life, if the maximum term of imprisonment for the offence is 14 years or more and up to imprisonment for life.",
+    "history": "1995, c. 22, s. 6; 1997, c. 18, s. 141; 2002, c. 1, s. 182; 2015, c. 23, s. 17; 2019, c. 25, s. 294",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 718.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-718.3.html"
+  },
+  {
+    "id": "C-46-s719",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "719",
+    "marginal_note": "Commencement of sentence",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Punishment Generally",
+    "text": "719\n(1) A sentence commences when it is imposed, except where a relevant enactment otherwise provides.\n(2) [Time at large excluded from term of imprisonment] Any time during which a convicted person is unlawfully at large or is lawfully at large on interim release granted pursuant to any provision of this Act does not count as part of any term of imprisonment imposed on the person.\n(3) [Determination of sentence] In determining the sentence to be imposed on a person convicted of an offence, a court may take into account any time spent in custody by the person as a result of the offence but the court shall limit any credit for that time to a maximum of one day for each day spent in custody.\n(3.1) [Exception] Despite subsection (3), if the circumstances justify it, the maximum is one and one-half days for each day spent in custody.\n(3.2) [Reasons] The court shall give reasons for any credit granted and shall cause those reasons to be stated in the record.\n(3.3) [Record of proceedings] The court shall cause to be stated in the record and on the warrant of committal the offence, the amount of time spent in custody, the term of imprisonment that would have been imposed before any credit was granted, the amount of time credited, if any, and the sentence imposed.\n(3.4) [Validity not affected] Failure to comply with subsection (3.2) or (3.3) does not affect the validity of the sentence imposed by the court.\n(4) [When time begins to run] Notwithstanding subsection (1), a term of imprisonment, whether imposed by a trial court or the court appealed to, commences or shall be deemed to be resumed, as the case may be, on the day on which the convicted person is arrested and taken into custody under the sentence.\n(5) [When fine imposed] Notwithstanding subsection (1), where the sentence that is imposed is a fine with a term of imprisonment in default of payment, no time prior to the day of execution of the warrant of committal counts as part of the term of imprisonment.\n(6) [Application for leave to appeal] An application for leave to appeal is an appeal for the purposes of this section.",
+    "history": "R.S., 1985, c. C-46, s. 719; R.S., 1985, c. 27 (1st Supp.), s. 157; 1995, c. 22, s. 6; 2009, c. 29, s. 3; 2018, c. 29, s. 66",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 719",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-719.html"
+  },
+  {
+    "id": "C-46-s720",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "720",
+    "marginal_note": "Sentencing proceedings",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "720\n(1) A court shall, as soon as practicable after an offender has been found guilty, conduct proceedings to determine the appropriate sentence to be imposed.\n(2) [Court-supervised programs] The court may, with the consent of the Attorney General and the offender and after considering the interests of justice and of any victim of the offence, delay sentencing to enable the offender to attend a treatment program approved by the province under the supervision of the court, such as an addiction treatment program or a domestic violence counselling program.",
+    "history": "R.S., 1985, c. C-46, s. 720; 1995, c. 22, s. 6; 2008, c. 18, s. 35",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 720",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-720.html"
+  },
+  {
+    "id": "C-46-s721",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "721",
+    "marginal_note": "Report by probation officer",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "721\n(1) Subject to regulations made under subsection (2), where an accused, other than an organization, pleads guilty to or is found guilty of an offence, a probation officer shall, if required to do so by a court, prepare and file with the court a report in writing relating to the accused for the purpose of assisting the court in imposing a sentence or in determining whether the accused should be discharged under section 730.\n(2) [Provincial regulations] The lieutenant governor in council of a province may make regulations respecting the types of offences for which a court may require a report, and respecting the content and form of the report.\n(3) [Content of report] Unless otherwise specified by the court, the report must, wherever possible, contain information on the following matters:\n(a) the offender’s age, maturity, character, behaviour, attitude and willingness to make amends;\n(b) subject to subsection 119(2) of the Youth Criminal Justice Act, the history of previous dispositions under the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, the history of previous sentences under the Youth Criminal Justice Act, and of previous findings of guilt under this Act and any other Act of Parliament;\n(c) the history of any alternative measures used to deal with the offender, and the offender’s response to those measures; and\n(d) any matter required, by any regulation made under subsection (2), to be included in the report.\n(4) [Idem] The report must also contain information on any other matter required by the court, after hearing argument from the prosecutor and the offender, to be included in the report, subject to any contrary regulation made under subsection (2).\n(5) [Copy of report] The clerk of the court shall provide a copy of the report, as soon as practicable after filing, to the offender or counsel for the offender, as directed by the court, and to the prosecutor.",
+    "history": "R.S., 1985, c. C-46, s. 721; R.S., 1985, c. 27 (1st Supp.), s. 203; 1995, c. 22, s. 6; 1999, c. 25, s. 16(Preamble); 2002, c. 1, s. 183; 2003, c. 21, s. 15",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 721",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-721.html"
+  },
+  {
+    "id": "C-46-s722",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "722",
+    "marginal_note": "Victim impact statement",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "722\n(1) When determining the sentence to be imposed on an offender or determining whether the offender should be discharged under section 730 in respect of any offence, the court shall consider any statement of a victim prepared in accordance with this section and filed with the court describing the physical or emotional harm, property damage or economic loss suffered by the victim as the result of the commission of the offence and the impact of the offence on the victim.\n(2) [Inquiry by court] As soon as feasible after a finding of guilt and in any event before imposing sentence, the court shall inquire of the prosecutor if reasonable steps have been taken to provide the victim with an opportunity to prepare a statement referred to in subsection (1).\n(3) [Adjournment] On application of the prosecutor or a victim or on its own motion, the court may adjourn the proceedings to permit the victim to prepare a statement referred to in subsection (1) or to present evidence in accordance with subsection (9), if the court is satisfied that the adjournment would not interfere with the proper administration of justice.\n(4) [Form] The statement must be prepared in writing, using Form 34.2 in Part XXVIII, in accordance with the procedures established by a program designated for that purpose by the lieutenant governor in council of the province in which the court is exercising its jurisdiction.\n(5) [Presentation of statement] The court shall, on the request of a victim, permit the victim to present the statement by\n(a) reading it;\n(b) reading it in the presence and close proximity of any support person of the victim’s choice;\n(c) reading it outside the court room or behind a screen or other device that would allow the victim not to see the offender; or\n(d) presenting it in any other manner that the court considers appropriate.\n(6) [Photograph] During the presentation\n(a) the victim may have with them a photograph of themselves taken before the commission of the offence if it would not, in the opinion of the court, disrupt the proceedings; or\n(b) if the statement is presented by someone acting on the victim’s behalf, that individual may have with them a photograph of the victim taken before the commission of the offence if it would not, in the opinion of the court, disrupt the proceedings.\n(7) [Conditions of exclusion] The victim shall not present the statement outside the court room unless arrangements are made for the offender and the judge or justice to watch the presentation by means of closed-circuit television or otherwise and the offender is permitted to communicate with counsel while watching the presentation.\n(8) [Consideration of statement] In considering the statement, the court shall take into account the portions of the statement that it considers relevant to the determination referred to in subsection (1) and disregard any other portion.\n(9) [Evidence concerning victim admissible] Whether or not a statement has been prepared and filed in accordance with this section, the court may consider any other evidence concerning any victim of the offence for the purpose of determining the sentence to be imposed on the offender or whether the offender should be discharged under section 730.",
+    "history": "R.S., 1985, c. C-46, s. 722; 1995, c. 22, s. 6; 1999, c. 25, s. 17(Preamble); 2000, c. 12, s. 95; 2015, c. 13, s. 25",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 722",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-722.html"
+  },
+  {
+    "id": "C-46-s722.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "722.1",
+    "marginal_note": "Copy of statement",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "722.1 The clerk of the court shall provide a copy of a statement referred to in subsection 722(1), as soon as practicable after a finding of guilt, to the offender or counsel for the offender, and to the prosecutor.",
+    "history": "1995, c. 22, s. 6; 1999, c. 25, s. 18(Preamble)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 722.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-722.1.html"
+  },
+  {
+    "id": "C-46-s722.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "722.2",
+    "marginal_note": "Community impact statement",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "722.2\n(1) When determining the sentence to be imposed on an offender or determining whether the offender should be discharged under section 730 in respect of any offence, the court shall consider any statement made by an individual on a community’s behalf that was prepared in accordance with this section and filed with the court describing the harm or loss suffered by the community as the result of the commission of the offence and the impact of the offence on the community.\n(2) [Form] The statement must be prepared in writing, using Form 34.3 in Part XXVIII, in accordance with the procedures established by a program designated for that purpose by the lieutenant governor in council of the province in which the court is exercising its jurisdiction.\n(3) [Presentation of statement] The court shall, on the request of the individual making the statement, permit the individual to present the statement by\n(a) reading it;\n(b) reading it in the presence and close proximity of any support person of the individual’s choice;\n(c) reading it outside the court room or behind a screen or other device that would allow the individual not to see the offender; or\n(d) presenting it in any other manner that the court considers appropriate.\n(4) [Conditions of exclusion] The individual making the statement shall not present it outside the court room unless arrangements are made for the offender and the judge or justice to watch the presentation by means of closed-circuit television or otherwise and the offender is permitted to communicate with counsel while watching the presentation.\n(5) [Copy of statement] The clerk of the court shall, as soon as feasible after a finding of guilt, provide a copy of the statement to the offender or counsel for the offender, and to the prosecutor.",
+    "history": "1999, c. 25, s. 18(Preamble); 2015, c. 13, s. 26",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 722.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-722.2.html"
+  },
+  {
+    "id": "C-46-s723",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "723",
+    "marginal_note": "Submissions on facts",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "723\n(1) Before determining the sentence, a court shall give the prosecutor and the offender an opportunity to make submissions with respect to any facts relevant to the sentence to be imposed.\n(2) [Submission of evidence] The court shall hear any relevant evidence presented by the prosecutor or the offender.\n(3) [Production of evidence] The court may, on its own motion, after hearing argument from the prosecutor and the offender, require the production of evidence that would assist it in determining the appropriate sentence.\n(4) [Compel appearance] Where it is necessary in the interests of justice, the court may, after consulting the parties, compel the appearance of any person who is a compellable witness to assist the court in determining the appropriate sentence.\n(5) [Hearsay evidence] Hearsay evidence is admissible at sentencing proceedings, but the court may, if the court considers it to be in the interests of justice, compel a person to testify where the person\n(a) has personal knowledge of the matter;\n(b) is reasonably available; and\n(c) is a compellable witness.",
+    "history": "R.S., 1985, c. C-46, s. 723; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 723",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-723.html"
+  },
+  {
+    "id": "C-46-s724",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "724",
+    "marginal_note": "Information accepted",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "724\n(1) In determining a sentence, a court may accept as proved any information disclosed at the trial or at the sentencing proceedings and any facts agreed on by the prosecutor and the offender.\n(2) [Jury] Where the court is composed of a judge and jury, the court\n(a) shall accept as proven all facts, express or implied, that are essential to the jury’s verdict of guilty; and\n(b) may find any other relevant fact that was disclosed by evidence at the trial to be proven, or hear evidence presented by either party with respect to that fact.\n(3) [Disputed facts] Where there is a dispute with respect to any fact that is relevant to the determination of a sentence,\n(a) the court shall request that evidence be adduced as to the existence of the fact unless the court is satisfied that sufficient evidence was adduced at the trial;\n(b) the party wishing to rely on a relevant fact, including a fact contained in a presentence report, has the burden of proving it;\n(c) either party may cross-examine any witness called by the other party;\n(d) subject to paragraph (e), the court must be satisfied on a balance of probabilities of the existence of the disputed fact before relying on it in determining the sentence; and\n(e) the prosecutor must establish, by proof beyond a reasonable doubt, the existence of any aggravating fact or any previous conviction by the offender.",
+    "history": "R.S., 1985, c. C-46, s. 724; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 724",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-724.html"
+  },
+  {
+    "id": "C-46-s725",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "725",
+    "marginal_note": "Other offences",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "725\n(1) In determining the sentence, a court\n(a) shall consider, if it is possible and appropriate to do so, any other offences of which the offender was found guilty by the same court, and shall determine the sentence to be imposed for each of those offences;\n(b) shall consider, if the Attorney General and the offender consent, any outstanding charges against the offender to which the offender consents to plead guilty and pleads guilty, if the court has jurisdiction to try those charges, and shall determine the sentence to be imposed for each charge unless the court is of the opinion that a separate prosecution for the other offence is necessary in the public interest;\n(b.1) shall consider any outstanding charges against the offender, unless the court is of the opinion that a separate prosecution for one or more of the other offences is necessary in the public interest, subject to the following conditions:\n(i) the Attorney General and the offender consent,\n(ii) the court has jurisdiction to try each charge,\n(iii) each charge has been described in open court,\n(iv) the offender has agreed with the facts asserted in the description of each charge, and\n(v) the offender has acknowledged having committed the offence described in each charge; and\n(c) may consider any facts forming part of the circumstances of the offence that could constitute the basis for a separate charge.\n(1.1) [Attorney General’s consent] For the purpose of paragraphs (1)(b) and (b.1), the Attorney General shall take the public interest into account before consenting.\n(2) [No further proceedings] The court shall, on the information or indictment, note\n(a) any outstanding charges considered in determining the sentence under paragraph (1)(b.1), and\n(b) any facts considered in determining the sentence under paragraph (1)(c),\nand no further proceedings may be taken with respect to any offence described in those charges or disclosed by those facts unless the conviction for the offence of which the offender has been found guilty is set aside or quashed on appeal.",
+    "history": "R.S., 1985, c. C-46, s. 725; R.S., 1985, c. 27 (1st Supp.), s. 158, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 6; 1999, c. 5, s. 31",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 725",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-725.html"
+  },
+  {
+    "id": "C-46-s726",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "726",
+    "marginal_note": "Offender may speak to sentence",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "726 Before determining the sentence to be imposed, the court shall ask whether the offender, if present, has anything to say.",
+    "history": "R.S., 1985, c. C-46, s. 726; R.S., 1985, c. 27 (1st Supp.), s. 159, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 726",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-726.html"
+  },
+  {
+    "id": "C-46-s726.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "726.1",
+    "marginal_note": "Relevant information",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "726.1 In determining the sentence, a court shall consider any relevant information placed before it, including any representations or submissions made by or on behalf of the prosecutor or the offender.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 726.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-726.1.html"
+  },
+  {
+    "id": "C-46-s726.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "726.2",
+    "marginal_note": "Reasons for sentence",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "726.2 When imposing a sentence, a court shall state the terms of the sentence imposed, and the reasons for it, and enter those terms and reasons into the record of the proceedings.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 726.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-726.2.html"
+  },
+  {
+    "id": "C-46-s726.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "726.3",
+    "marginal_note": "Inquiry by court",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "726.3 When imposing a sentence, a court must inquire of the prosecutor if reasonable steps were taken to determine whether the victim wishes to receive information regarding the sentence and its administration and must, if known, enter the victim’s wishes into the record of the proceedings.",
+    "history": "2023, c. 28, s. 34",
+    "last_amended": "2023-10-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 726.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-726.3.html"
+  },
+  {
+    "id": "C-46-s727",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "727",
+    "marginal_note": "Previous conviction",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "727\n(1) Subject to subsections (3) and (4), where an offender is convicted of an offence for which a greater punishment may be imposed by reason of previous convictions, no greater punishment shall be imposed on the offender by reason thereof unless the prosecutor satisfies the court that the offender, before making a plea, was notified that a greater punishment would be sought by reason thereof.\n(2) [Procedure] Where an offender is convicted of an offence for which a greater punishment may be imposed by reason of previous convictions, the court shall, on application by the prosecutor and on being satisfied that the offender was notified in accordance with subsection (1), ask whether the offender was previously convicted and, if the offender does not admit to any previous convictions, evidence of previous convictions may be adduced.\n(3) [Where hearing ex parte] Where a summary conviction court holds a trial pursuant to subsection 803(2) and convicts the offender, the court may, whether or not the offender was notified that a greater punishment would be sought by reason of a previous conviction, make inquiries and hear evidence with respect to previous convictions of the offender and, if any such conviction is proved, may impose a greater punishment by reason thereof.\n(4) [Organizations] If, under section 623, the court proceeds with the trial of an organization that has not appeared and pleaded and convicts the organization, the court may, whether or not the organization was notified that a greater punishment would be sought by reason of a previous conviction, make inquiries and hear evidence with respect to previous convictions of the organization and, if any such conviction is proved, may impose a greater punishment by reason of that conviction.\n(5) [Section does not apply] This section does not apply to a person referred to in paragraph 745(b).",
+    "history": "R.S., 1985, c. C-46, s. 727; R.S., 1985, c. 27 (1st Supp.), s. 160; 1995, c. 22, s. 6; 2003, c. 21, s. 16",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 727",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-727.html"
+  },
+  {
+    "id": "C-46-s728",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "728",
+    "marginal_note": "Sentence justified by any count",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "728 Where one sentence is passed on a verdict of guilty on two or more counts of an indictment, the sentence is good if any of the counts would have justified the sentence.",
+    "history": "R.S., 1985, c. C-46, s. 728; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 728",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-728.html"
+  },
+  {
+    "id": "C-46-s729",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "729",
+    "marginal_note": "Proof of certificate of analyst",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "729\n(1) In\n(a) a prosecution for failure to comply with a condition in a probation order that the accused not have in possession or use drugs, or\n(b) a hearing to determine whether the offender breached a condition of a conditional sentence order that the offender not have in possession or use drugs,\na certificate purporting to be signed by an analyst stating that the analyst has analyzed or examined a substance and stating the result of the analysis or examination is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person appearing to have signed the certificate.\n(2) [Definition of analyst] In this section, analyst means a person designated as an analyst under the Controlled Drugs and Substances Act or the Cannabis Act.\n(3) [Notice of intention to produce certificate] No certificate shall be admitted in evidence unless the party intending to produce it has, before the trial or hearing, as the case may be, given reasonable notice and a copy of the certificate to the party against whom it is to be produced.\n(4) and (5) [Repealed, 2008, c. 18, s. 36]\n(6) [Requiring attendance of analyst] The party against whom a certificate of an analyst is produced may, with leave of the court, require the attendance of the analyst for cross-examination.",
+    "history": "R.S., 1985, c. C-46, s. 729; 1995, c. 22, s. 6; 1999, c. 31, s. 69; 2004, c. 12, s. 11(E); 2008, c. 18, s. 36; 2018, c. 16, s. 221",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 729",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-729.html"
+  },
+  {
+    "id": "C-46-s729.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "729.1",
+    "marginal_note": "Proof of certificate of analyst — bodily substance",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Procedure and Evidence",
+    "text": "729.1\n(1) In a prosecution for failure to comply with a condition in a probation order that the accused not consume drugs, alcohol or any other intoxicating substance, or in a hearing to determine whether the offender breached such a condition of a conditional sentence order, a certificate purporting to be signed by an analyst that states that the analyst has analyzed a sample of a bodily substance and that states the result of the analysis is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person who appears to have signed the certificate.\n(2) [Definition of analyst] In this section, analyst has the same meaning as in section 320.11.\n(3) [Notice of intention to produce certificate] No certificate shall be admitted in evidence unless the party intending to produce it has, before the trial or hearing, as the case may be, given reasonable notice and a copy of the certificate to the party against whom it is to be produced.\n(4) [Requiring attendance of analyst] The party against whom a certificate of an analyst is produced may, with leave of the court, require the attendance of the analyst for cross-examination.",
+    "history": "2011, c. 7, s. 2; 2018, c. 21, s. 23",
+    "last_amended": "2018-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 729.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-729.1.html"
+  },
+  {
+    "id": "C-46-s730",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "730",
+    "marginal_note": "Conditional and absolute discharge",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Absolute and Conditional Discharges",
+    "text": "730\n(1) Where an accused, other than an organization, pleads guilty to or is found guilty of an offence, other than an offence for which a minimum punishment is prescribed by law or an offence punishable by imprisonment for fourteen years or for life, the court before which the accused appears may, if it considers it to be in the best interests of the accused and not contrary to the public interest, instead of convicting the accused, by order direct that the accused be discharged absolutely or on the conditions prescribed in a probation order made under subsection 731(2).\n(2) [Period for which appearance notice, etc., continues in force] Subject to Part XVI, if an accused who has not been taken into custody or who has been released from custody under any provision of that Part pleads guilty to or is found guilty of an offence but is not convicted, the appearance notice, summons, undertaking or release order issued to, given or entered into by the accused continues in force, subject to its terms, until a disposition in respect of the accused is made under subsection (1) unless, at the time the accused pleads guilty or is found guilty, the court, judge or justice orders that the accused be taken into custody pending such a disposition.\n(3) [Effect of discharge] Where a court directs under subsection (1) that an offender be discharged of an offence, the offender shall be deemed not to have been convicted of the offence except that\n(a) the offender may appeal from the determination of guilt as if it were a conviction in respect of the offence;\n(b) the Attorney General and, in the case of summary conviction proceedings, the informant or the informant’s agent may appeal from the decision of the court not to convict the offender of the offence as if that decision were a judgment or verdict of acquittal of the offence or a dismissal of the information against the offender; and\n(c) the offender may plead autrefois convict in respect of any subsequent charge relating to the offence.\n(4) [Where person bound by probation order convicted of offence] Where an offender who is bound by the conditions of a probation order made at a time when the offender was directed to be discharged under this section is convicted of an offence, including an offence under section 733.1, the court that made the probation order may, in addition to or in lieu of exercising its authority under subsection 732.2(5), at any time when it may take action under that subsection, revoke the discharge, convict the offender of the offence to which the discharge relates and impose any sentence that could have been imposed if the offender had been convicted at the time of discharge, and no appeal lies from a conviction under this subsection where an appeal was taken from the order directing that the offender be discharged.",
+    "history": "R.S., 1985, c. C-46, s. 730; 1995, c. 22, s. 6; 1997, c. 18, s. 141; 2003, c. 21, s. 17; 2019, c. 25, s. 296",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 730",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-730.html"
+  },
+  {
+    "id": "C-46-s731",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "731",
+    "marginal_note": "Making of probation order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "731\n(1) Where a person is convicted of an offence, a court may, having regard to the age and character of the offender, the nature of the offence and the circumstances surrounding its commission,\n(a) if no minimum punishment is prescribed by law, suspend the passing of sentence and direct that the offender be released on the conditions prescribed in a probation order; or\n(b) in addition to fining or sentencing the offender to imprisonment for a term not exceeding two years, direct that the offender comply with the conditions prescribed in a probation order.\n(2) [Idem] A court may also make a probation order where it discharges an accused under subsection 730(1).\n(3.1) [Repealed, 1997, c. 17, s. 1]",
+    "history": "R.S., 1985, c. C-46, s. 731; 1992, c. 1, s. 58, c. 20, s. 200; 1995, c. 22, s. 6; 1997, c. 17, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 731",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-731.html"
+  },
+  {
+    "id": "C-46-s731.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "731.1",
+    "marginal_note": "Firearm, etc., prohibitions",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "731.1\n(1) Before making a probation order, the court shall consider whether section 109 or 110 is applicable.\n(2) [Application of section 109 or 110] For greater certainty, a condition of a probation order referred to in paragraph 732.1(3)(d) does not affect the operation of section 109 or 110.",
+    "history": "1992, c. 20, s. 201; 1995, c. 22, s. 6; 2002, c. 13, s. 73",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 731.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-731.1.html"
+  },
+  {
+    "id": "C-46-s732",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "732",
+    "marginal_note": "Intermittent sentence",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "732\n(1) Where the court imposes a sentence of imprisonment of ninety days or less on an offender convicted of an offence, whether in default of payment of a fine or otherwise, the court may, having regard to the age and character of the offender, the nature of the offence and the circumstances surrounding its commission, and the availability of appropriate accommodation to ensure compliance with the sentence, order\n(a) that the sentence be served intermittently at such times as are specified in the order; and\n(b) that the offender comply with the conditions prescribed in a probation order when not in confinement during the period that the sentence is being served and, if the court so orders, on release from prison after completing the intermittent sentence.\n(2) [Application to vary intermittent sentence] An offender who is ordered to serve a sentence of imprisonment intermittently may, on giving notice to the prosecutor, apply to the court that imposed the sentence to allow it to be served on consecutive days.\n(3) [Court may vary intermittent sentence if subsequent offence] Where a court imposes a sentence of imprisonment on a person who is subject to an intermittent sentence in respect of another offence, the unexpired portion of the intermittent sentence shall be served on consecutive days unless the court otherwise orders.",
+    "history": "R.S., 1985, c. C-46, s. 732; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 732",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-732.html"
+  },
+  {
+    "id": "C-46-s732.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "732.1",
+    "marginal_note": "Definitions",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "732.1\n(1) In this section and section 732.2,\nchange, in relation to optional conditions, includes deletions and additions; (modification)\noptional conditions means the conditions referred to in subsection (3) or (3.1). (conditions facultatives)\n(2) [Compulsory conditions of probation order] The court shall prescribe, as conditions of a probation order, that the offender do all of the following:\n(a) keep the peace and be of good behaviour;\n(a.1) [Repealed, 2019, c. 25, s. 297]\n(b) appear before the court when required to do so by the court; and\n(c) notify the court or the probation officer in advance of any change of name or address, and promptly notify the court or the probation officer of any change of employment or occupation.\n(2.1) [Repealed, 2019, c. 25, s. 297]\n(2.2) [Repealed, 2019, c. 25, s. 297]\n(3) [Optional conditions of probation order] The court may prescribe, as additional conditions of a probation order, that the offender do one or more of the following:\n(a) report to a probation officer\n(i) within two working days, or such longer period as the court directs, after the making of the probation order, and\n(ii) thereafter, when required by the probation officer and in the manner directed by the probation officer;\n(a.1) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order or from going to any place or geographic area specified in the order, except in accordance with any specified conditions that the court considers necessary;\n(b) remain within the jurisdiction of the court unless written permission to go outside that jurisdiction is obtained from the court or the probation officer;\n(c) abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(c.1) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under subsection (9) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the offender has breached a condition of the order that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance;\n(c.2) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified by a probation officer in a notice in Form 51 served on the offender, if a condition of the order requires the offender to abstain from the consumption of drugs, alcohol or any other intoxicating substance;\n(d) abstain from owning, possessing or carrying a weapon;\n(e) provide for the support or care of dependants;\n(f) perform up to 240 hours of community service over a period not exceeding eighteen months;\n(g) if the offender agrees, and subject to the program director’s acceptance of the offender, participate actively in a treatment program approved by the province;\n(g.1) where the lieutenant governor in council of the province in which the probation order is made has established a program for curative treatment in relation to the consumption of alcohol or drugs, attend at a treatment facility, designated by the lieutenant governor in council of the province, for assessment and curative treatment in relation to the consumption by the offender of alcohol or drugs that is recommended pursuant to the program;\n(g.2) where the lieutenant governor in council of the province in which the probation order is made has established a program governing the use of an alcohol ignition interlock device by an offender and if the offender agrees to participate in the program, comply with the program; and\n(h) comply with such other reasonable conditions as the court considers desirable, subject to any regulations made under subsection 738(2), for protecting society and for facilitating the offender’s successful reintegration into the community.\n(3.1) [Optional conditions — organization] The court may prescribe, as additional conditions of a probation order made in respect of an organization, that the offender do one or more of the following:\n(a) make restitution to a person for any loss or damage that they suffered as a result of the offence;\n(b) establish policies, standards and procedures to reduce the likelihood of the organization committing a subsequent offence;\n(c) communicate those policies, standards and procedures to its representatives;\n(d) report to the court on the implementation of those policies, standards and procedures;\n(e) identify the senior officer who is responsible for compliance with those policies, standards and procedures;\n(f) provide, in the manner specified by the court, the following information to the public, namely,\n(i) the offence of which the organization was convicted,\n(ii) the sentence imposed by the court, and\n(iii) any measures that the organization is taking — including any policies, standards and procedures established under paragraph (b) — to reduce the likelihood of it committing a subsequent offence; and\n(g) comply with any other reasonable conditions that the court considers desirable to prevent the organization from committing subsequent offences or to remedy the harm caused by the offence.\n(3.2) [Consideration — organizations] Before making an order under paragraph (3.1)(b), a court shall consider whether it would be more appropriate for another regulatory body to supervise the development or implementation of the policies, standards and procedures referred to in that paragraph.\n(4) [Form and period of order] A probation order may be in Form 46, and the court that makes the probation order shall specify therein the period for which it is to remain in force.\n(5) [Obligations of court] The court that makes a probation order shall\n(a) cause a copy of the order to be given to the offender and, on request, to the victim;\n(b) explain the conditions of the order set under subsections (2) to (3.1) and the substance of section 733.1 to the offender;\n(c) cause an explanation to be given to the offender of the procedure for applying under subsection 732.2(3) for a change to the optional conditions and of the substance of subsections 732.2(3) and (5); and\n(d) take reasonable measures to ensure that the offender understands the order and the explanations.\n(6) [For greater certainty] For greater certainty, a failure to comply with subsection (5) does not affect the validity of the probation order.\n(7) [Notice — samples at regular intervals] The notice referred to in paragraph (3)(c.2) must specify the places and times at which and the days on which the offender must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the offender is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days.\n(8) [Designations and specifications] For the purposes of paragraphs (3)(c.1) and (c.2) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory,\n(a) designate the persons or classes of persons that may take samples of bodily substances;\n(b) designate the places or classes of places at which the samples are to be taken;\n(c) specify the manner in which the samples are to be taken;\n(d) specify the manner in which the samples are to be analyzed;\n(e) specify the manner in which the samples are to be stored, handled and destroyed;\n(f) specify the manner in which the records of the results of the analysis of the samples are to be protected and destroyed;\n(g) designate the persons or classes of persons that may destroy the samples; and\n(h) designate the persons or classes of persons that may destroy the records of the results of the analysis of the samples.\n(9) [Further designations] For the purpose of paragraph (3)(c.1) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory may, with respect to the province or territory, designate persons or classes of persons to make a demand for a sample of a bodily substance.\n(10) [Restriction] Samples of bodily substances referred to in paragraphs (3)(c.1) and (c.2) may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (8).\n(11) [Destruction of samples] The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a probation order to be destroyed within the periods prescribed by regulation unless the samples are reasonably expected to be used as evidence in a proceeding for an offence under section 733.1.\n(12) [Regulations] The Governor in Council may make regulations\n(a) prescribing bodily substances for the purposes of paragraphs (3)(c.1) and (c.2);\n(b) respecting the designations and specifications referred to in subsections (8) and (9);\n(c) prescribing the periods within which samples of bodily substances are to be destroyed under subsection (11); and\n(d) respecting any other matters relating to the samples of bodily substances.",
+    "history": "1995, c. 22, s. 6; 1999, c. 32, s. 6(Preamble); 2003, c. 21, s. 18; 2008, c. 18, s. 37; 2011, c. 7, s. 3; 2014, c. 21, s. 2; 2015, c. 13, s. 27; 2018, c. 21, s. 24(F); 2019, c. 25, s. 297",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 732.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-732.1.html"
+  },
+  {
+    "id": "C-46-s732.11",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "732.11",
+    "marginal_note": "Prohibition on use of bodily substance",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "732.11\n(1) No person shall use a bodily substance provided under a probation order except for the purpose of determining whether an offender is complying with a condition of the order that they abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(2) [Prohibition on use or disclosure of result] Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a probation order.\n(3) [Exception] The results of the analysis of a bodily substance provided under a probation order may be disclosed to the offender to whom they relate, and may also be used or disclosed in the course of an investigation of, or in a proceeding for, an offence under section 733.1 or, if the results are made anonymous, for statistical or other research purposes.\n(4) [Offence] Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction.",
+    "history": "2011, c. 7, s. 4",
+    "last_amended": "2015-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 732.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-732.11.html"
+  },
+  {
+    "id": "C-46-s732.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "732.2",
+    "marginal_note": "Coming into force of order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "732.2\n(1) A probation order comes into force\n(a) on the date on which the order is made;\n(b) where the offender is sentenced to imprisonment under paragraph 731(1)(b) or was previously sentenced to imprisonment for another offence, as soon as the offender is released from prison or, if released from prison on conditional release, at the expiration of the sentence of imprisonment; or\n(c) where the offender is under a conditional sentence order, at the expiration of the conditional sentence order.\n(2) [Duration of order and limit on term of order] Subject to subsection (5),\n(a) where an offender who is bound by a probation order is convicted of an offence, including an offence under section 733.1, or is imprisoned under paragraph 731(1)(b) in default of payment of a fine, the order continues in force except in so far as the sentence renders it impossible for the offender for the time being to comply with the order; and\n(b) no probation order shall continue in force for more than three years after the date on which the order came into force.\n(3) [Changes to probation order] A court that makes a probation order may at any time, on application by the offender, the probation officer or the prosecutor, require the offender to appear before it and, after hearing the offender and one or both of the probation officer and the prosecutor,\n(a) make any changes to the optional conditions that in the opinion of the court are rendered desirable by a change in the circumstances since those conditions were prescribed,\n(b) relieve the offender, either absolutely or on such terms or for such period as the court deems desirable, of compliance with any optional condition, or\n(c) decrease the period for which the probation order is to remain in force,\nand the court shall thereupon endorse the probation order accordingly and, if it changes the optional conditions, inform the offender of its action and give the offender a copy of the order so endorsed.\n(4) [Judge may act in chambers] All the functions of the court under subsection (3) may be exercised in chambers.\n(5) [Where person convicted of offence] Where an offender who is bound by a probation order is convicted of an offence, including an offence under section 733.1, and\n(a) the time within which an appeal may be taken against that conviction has expired and the offender has not taken an appeal,\n(b) the offender has taken an appeal against that conviction and the appeal has been dismissed, or\n(c) the offender has given written notice to the court that convicted the offender that the offender elects not to appeal the conviction or has abandoned the appeal, as the case may be,\nin addition to any punishment that may be imposed for that offence, the court that made the probation order may, on application by the prosecutor, require the offender to appear before it and, after hearing the prosecutor and the offender,\n(d) where the probation order was made under paragraph 731(1)(a), revoke the order and impose any sentence that could have been imposed if the passing of sentence had not been suspended, or\n(e) make such changes to the optional conditions as the court deems desirable, or extend the period for which the order is to remain in force for such period, not exceeding one year, as the court deems desirable,\nand the court shall thereupon endorse the probation order accordingly and, if it changes the optional conditions or extends the period for which the order is to remain in force, inform the offender of its action and give the offender a copy of the order so endorsed.\n(6) [Compelling appearance of person bound] The provisions of Parts XVI and XVIII with respect to compelling the appearance of an accused before a justice apply, with such modifications as the circumstances require, to proceedings under subsections (3) and (5).",
+    "history": "1995, c. 22, s. 6; 2004, c. 12, s. 12(E)",
+    "last_amended": "2004-04-22",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 732.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-732.2.html"
+  },
+  {
+    "id": "C-46-s733",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "733",
+    "marginal_note": "Transfer of order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "733\n(1) Where an offender who is bound by a probation order becomes a resident of, or is convicted or discharged under section 730 of an offence including an offence under section 733.1 in, a territorial division other than the territorial division where the order was made, on the application of a probation officer, the court that made the order may, subject to subsection (1.1), transfer the order to a court in that other territorial division that would, having regard to the mode of trial of the offender, have had jurisdiction to make the order in that other territorial division if the offender had been tried and convicted there of the offence in respect of which the order was made, and the order may thereafter be dealt with and enforced by the court to which it is so transferred in all respects as if that court had made the order.\n(1.1) [Attorney General’s consent] The transfer may be granted only with\n(a) the consent of the Attorney General of the province in which the probation order was made, if the two territorial divisions are not in the same province; or\n(b) the consent of the Attorney General of Canada, if the proceedings that led to the issuance of the probation order were instituted by or on behalf of the Attorney General of Canada.\n(2) [Where court unable to act] Where a court that has made a probation order or to which a probation order has been transferred pursuant to subsection (1) is for any reason unable to act, the powers of that court in relation to the probation order may be exercised by any other court that has equivalent jurisdiction in the same province.",
+    "history": "R.S., 1985, c. C-46, s. 733; R.S., 1985, c. 24 (2nd Supp.), s. 46; 1995, c. 22, s. 6; 1999, c. 5, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 733",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-733.html"
+  },
+  {
+    "id": "C-46-s733.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "733.1",
+    "marginal_note": "Failure to comply with probation order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Probation",
+    "text": "733.1\n(1) An offender who is bound by a probation order and who, without reasonable excuse, fails or refuses to comply with that order is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than four years; or\n(b) an offence punishable on summary conviction.\n(2) [Where accused may be tried and punished] An accused who is charged with an offence under subsection (1) may be tried and punished by any court having jurisdiction to try that offence in the place where the offence is alleged to have been committed or in the place where the accused is found, is arrested or is in custody, but where the place where the accused is found, is arrested or is in custody is outside the province in which the offence is alleged to have been committed, no proceedings in respect of that offence shall be instituted in that place without the consent of the Attorney General of that province.",
+    "history": "1995, c. 22, s. 6; 2015, c. 23, s. 18; 2019, c. 25, s. 298",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 733.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-733.1.html"
+  },
+  {
+    "id": "C-46-s734",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734",
+    "marginal_note": "Power of court to impose fine",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734\n(1) Subject to subsection (2), a court that convicts a person, other than an organization, of an offence may fine the offender by making an order under section 734.1\n(a) if the punishment for the offence does not include a minimum term of imprisonment, in addition to or in lieu of any other sanction that the court is authorized to impose; or\n(b) if the punishment for the offence includes a minimum term of imprisonment, in addition to any other sanction that the court is required or authorized to impose.\n(2) [Offender’s ability to pay] Except when the punishment for an offence includes a minimum fine or a fine is imposed in lieu of a forfeiture order, a court may fine an offender under this section only if the court is satisfied that the offender is able to pay the fine or discharge it under section 736.\n(3) [Meaning of default of payment] For the purposes of this section and sections 734.1 to 737, a person is in default of payment of a fine if the fine has not been paid in full by the time set out in the order made under section 734.1.\n(4) [Imprisonment in default of payment] Where an offender is fined under this section, a term of imprisonment, determined in accordance with subsection (5), shall be deemed to be imposed in default of payment of the fine.\n(5) [Determination of term] The term of imprisonment referred to in subsection (4) is the lesser of\n(a) the number of days that corresponds to a fraction, rounded down to the nearest whole number, of which\n(i) the numerator is the unpaid amount of the fine plus the costs and charges of committing and conveying the defaulter to prison, calculated in accordance with regulations made under subsection (7), and\n(ii) the denominator is equal to eight times the provincial minimum hourly wage, at the time of default, in the province in which the fine was imposed, and\n(b) the maximum term of imprisonment that the court could itself impose on conviction or, if the punishment for the offence does not include a term of imprisonment, five years in the case of an indictable offence or two years less a day in the case of a summary conviction offence.\n(6) [Moneys found on offender] All or any part of a fine imposed under this section may be taken out of moneys found in the possession of the offender at the time of the arrest of the offender if the court making the order, on being satisfied that ownership of or right to possession of those moneys is not disputed by claimants other than the offender, so directs.\n(7) [Provincial regulations] The lieutenant governor in council of a province may make regulations respecting the calculation of the costs and charges referred to in subparagraph (5)(a)(i) and in paragraph 734.8(1)(b).\n(8) [Application to other law] This section and sections 734.1 to 734.8 and 736 apply to a fine imposed under any Act of Parliament, except that subsections (4) and (5) do not apply if the term of imprisonment in default of payment of the fine provided for in that Act or regulation is\n(a) calculated by a different method; or\n(b) specified, either as a minimum or a maximum.",
+    "history": "R.S., 1985, c. C-46, s. 734; R.S., 1985, c. 27 (1st Supp.), s. 161; 1995, c. 22, s. 6; 1999, c. 5, s. 33; 2003, c. 21, s. 19; 2008, c. 18, s. 38; 2019, c. 25, s. 299",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.html"
+  },
+  {
+    "id": "C-46-s734.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.1",
+    "marginal_note": "Terms of order imposing fine",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.1 A court that fines an offender under section 734 shall do so by making an order that clearly sets out\n(a) the amount of the fine;\n(b) the manner in which the fine is to be paid;\n(c) the time or times by which the fine, or any portion thereof, must be paid; and\n(d) such other terms respecting the payment of the fine as the court deems appropriate.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.1.html"
+  },
+  {
+    "id": "C-46-s734.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.2",
+    "marginal_note": "Obligations of court",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.2\n(1) A court that makes an order under section 734.1 shall\n(a) cause a copy of the order to be given to the offender;\n(b) explain the substance of sections 734 to 734.8 and 736 to the offender;\n(c) cause an explanation to be given to the offender of the procedure for applying under section 734.3 for a change to the optional conditions and of any available fine option programs referred to in section 736 as well as the procedure to apply for admission to them; and\n(d) take reasonable measures to ensure that the offender understands the order and the explanations.\n(2) [For greater certainty] For greater certainty, a failure to comply with subsection (1) does not affect the validity of the order.",
+    "history": "1995, c. 22, s. 6; 2008, c. 18, s. 39",
+    "last_amended": "2008-10-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.2.html"
+  },
+  {
+    "id": "C-46-s734.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.3",
+    "marginal_note": "Change in terms of order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.3 A court that makes an order under section 734.1, or a person designated either by name or by title of office by that court, may, on application by or on behalf of the offender, subject to any rules made by the court under section 482 or 482.1, change any term of the order except the amount of the fine, and any reference in this section and sections 734, 734.1, 734.2 and 734.6 to an order shall be read as including a reference to the order as changed under this section.",
+    "history": "1995, c. 22, s. 6; 2002, c. 13, s. 74",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.3.html"
+  },
+  {
+    "id": "C-46-s734.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.4",
+    "marginal_note": "Proceeds to go to provincial treasurer",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.4\n(1) If a fine or forfeiture is imposed or an amount set out in an undertaking, release order or recognizance is forfeited and no provision, other than this section, is made by law for the application of the proceeds, the proceeds belong to Her Majesty in right of the province in which the fine or forfeiture was imposed or the amount was forfeited, and shall be paid by the person who receives them to the treasurer of that province.\n(2) [Proceeds to go to Receiver General for Canada] The proceeds described in subsection (1) belong to Her Majesty in right of Canada and must be paid by the person who receives them to the Receiver General if, as the case may be,\n(a) the fine or forfeiture is imposed\n(i) in respect of a contravention of a revenue law of Canada,\n(ii) in respect of a breach of duty or malfeasance in office by an officer or employee of the Government of Canada, or\n(iii) in respect of any proceedings instituted at the instance of the Government of Canada in which that government bears the costs of prosecution; or\n(b) an amount set out in an undertaking, release order or recognizance is forfeited in connection with proceedings mentioned in paragraph (a).\n(3) [Direction for payment to municipality] If a provincial, municipal or local authority bears, in whole or in part, the expense of administering the law under which a fine or forfeiture is imposed or under which proceedings are taken in which an amount set out in an undertaking, release order or recognizance is forfeited,\n(a) the lieutenant governor in council of a province may direct that the proceeds that belong to Her Majesty in right of the province shall be paid to that authority; and\n(b) the Governor in Council may direct that the proceeds that belong to Her Majesty in right of Canada shall be paid to that authority.",
+    "history": "1995, c. 22, s. 6; 2019, c. 25, s. 300",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.4.html"
+  },
+  {
+    "id": "C-46-s734.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.5",
+    "marginal_note": "Licences, permits, etc.",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.5 If an offender is in default of payment of a fine,\n(a) where the proceeds of the fine belong to Her Majesty in right of a province by virtue of subsection 734.4(1), the person responsible, by or under an Act of the legislature of the province, for issuing, renewing or suspending a licence, permit or other similar instrument in relation to the offender may refuse to issue or renew or may suspend the licence, permit or other instrument until the fine is paid in full, proof of which lies on the offender; or\n(b) where the proceeds of the fine belong to Her Majesty in right of Canada by virtue of subsection 734.4(2), the person responsible, by or under an Act of Parliament, for issuing or renewing a licence, permit or other similar instrument in relation to the offender may refuse to issue or renew or may suspend the licence, permit or other instrument until the fine is paid in full, proof of which lies on the offender.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 34",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.5.html"
+  },
+  {
+    "id": "C-46-s734.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.6",
+    "marginal_note": "Civil enforcement of fines, forfeiture",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.6\n(1) Where\n(a) an offender is in default of payment of a fine, or\n(b) a forfeiture imposed by law is not paid as required by the order imposing it,\nthen, in addition to any other method provided by law for recovering the fine or forfeiture,\n(c) the Attorney General of the province to whom the proceeds of the fine or forfeiture belong, or\n(d) the Attorney General of Canada, where the proceeds of the fine or forfeiture belong to Her Majesty in right of Canada,\nmay, by filing the order, enter as a judgment the amount of the fine or forfeiture, and costs, if any, in any civil court in Canada that has jurisdiction to enter a judgment for that amount.\n(2) [Effect of filing order] An order that is entered as a judgment under this section is enforceable in the same manner as if it were a judgment obtained by the Attorney General of the province or the Attorney General of Canada, as the case may be, in civil proceedings.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.6.html"
+  },
+  {
+    "id": "C-46-s734.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.7",
+    "marginal_note": "Warrant of committal",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.7\n(1) Where time has been allowed for payment of a fine, the court shall not issue a warrant of committal in default of payment of the fine\n(a) until the expiration of the time allowed for payment of the fine in full; and\n(b) unless the court is satisfied\n(i) that the mechanisms provided by sections 734.5 and 734.6 are not appropriate in the circumstances, or\n(ii) that the offender has, without reasonable excuse, refused to pay the fine or discharge it under section 736.\n(2) [Reasons for committal] Where no time has been allowed for payment of a fine and a warrant committing the offender to prison for default of payment of the fine is issued, the court shall state in the warrant the reason for immediate committal.\n(2.1) [Period of imprisonment] The period of imprisonment in default of payment of the fine shall be specified in a warrant of committal referred to in subsection (1) or (2).\n(3) [Compelling appearance of person bound] The provisions of Parts XVI and XVIII with respect to compelling the appearance of an accused before a justice apply, with such modifications as the circumstances require, to proceedings under paragraph (1)(b).\n(4) [Effect of imprisonment] The imprisonment of an offender for default of payment of a fine terminates the operation of sections 734.5 and 734.6 in relation to that fine.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 35",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.7.html"
+  },
+  {
+    "id": "C-46-s734.8",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "734.8",
+    "marginal_note": "Definition of penalty",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "734.8\n(1) In this section, penalty means the aggregate of\n(a) the fine, and\n(b) the costs and charges of committing and conveying the defaulter to prison, calculated in accordance with regulations made under subsection 734(7).\n(2) [Reduction of imprisonment on part payment] The term of imprisonment in default of payment of a fine shall, on payment of a part of the penalty, whether the payment was made before or after the execution of a warrant of committal, be reduced by the number of days that bears the same proportion to the number of days in the term as the part paid bears to the total penalty.\n(3) [Minimum that can be accepted] No amount offered in part payment of a penalty shall be accepted after the execution of a warrant of committal unless it is sufficient to secure a reduction of sentence of one day, or a whole number multiple of one day, and no part payment shall be accepted until any fee that is payable in respect of the warrant or its execution has been paid.\n(4) [To whom payment made] Payment may be made under this section to the person that the Attorney General directs or, if the offender is imprisoned, to the person who has lawful custody of the prisoner or to any other person that the Attorney General directs.\n(5) [Application of money paid] A payment under this section shall be applied firstly to the payment in full of costs and charges, secondly to the payment in full of any victim surcharge imposed under section 737, and then to payment of any part of the fine that remains unpaid.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 36, c. 25, s. 19(Preamble)",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 734.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-734.8.html"
+  },
+  {
+    "id": "C-46-s735",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "735",
+    "marginal_note": "Fines on organizations",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "735\n(1) An organization that is convicted of an offence is liable, in lieu of any imprisonment that is prescribed as punishment for that offence, to be fined in an amount, except where otherwise provided by law,\n(a) that is in the discretion of the court, where the offence is an indictable offence; or\n(b) not exceeding one hundred thousand dollars, where the offence is a summary conviction offence.\n(1.1) [Application of certain provisions — fines] A court that imposes a fine under subsection (1) or under any other Act of Parliament shall make an order that clearly sets out\n(a) the amount of the fine;\n(b) the manner in which the fine is to be paid;\n(c) the time or times by which the fine, or any portion of it, must be paid; and\n(d) any other terms respecting the payment of the fine that the court deems appropriate.\n(2) [Effect of filing order] Section 734.6 applies, with any modifications that are required, when an organization fails to pay the fine in accordance with the terms of the order.",
+    "history": "R.S., 1985, c. C-46, s. 735; R.S., 1985, c. 1 (4th Supp.), s. 18(F), c. 23 (4th Supp.), s. 7; 1995, c. 22, s. 6; 1999, c. 5, s. 37; 2003, c. 21, s. 20",
+    "last_amended": "2004-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 735",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-735.html"
+  },
+  {
+    "id": "C-46-s736",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "736",
+    "marginal_note": "Fine option program",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "736\n(1) An offender who is fined under section 734 may, whether or not the offender is serving a term of imprisonment imposed in default of payment of the fine, discharge the fine in whole or in part by earning credits for work performed during a period not greater than two years in a program established for that purpose by the lieutenant governor in council\n(a) of the province in which the fine was imposed, or\n(b) of the province in which the offender resides, where an appropriate agreement is in effect between the government of that province and the government of the province in which the fine was imposed,\nif the offender is admissible to such a program.\n(2) [Credits and other matters] A program referred to in subsection (1) shall determine the rate at which credits are earned and may provide for the manner of crediting any amounts earned against the fine and any other matters necessary for or incidental to carrying out the program.\n(3) [Deemed payment] Credits earned for work performed as provided by subsection (1) shall, for the purposes of this Act, be deemed to be payment in respect of a fine.\n(4) [Federal-provincial agreement] Where, by virtue of subsection 734.4(2), the proceeds of a fine belong to Her Majesty in right of Canada, an offender may discharge the fine in whole or in part in a fine option program of a province pursuant to subsection (1), where an appropriate agreement is in effect between the government of the province and the Government of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 736; R.S., 1985, c. 27 (1st Supp.), s. 162, c. 1 (4th Supp.), s. 18(F); 1992, c. 1, s. 60(F); 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 736",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-736.html"
+  },
+  {
+    "id": "C-46-s737",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "737",
+    "marginal_note": "Victim surcharge",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Fines and Forfeiture",
+    "text": "737\n(1) An offender who is convicted, or discharged under section 730, of an offence under this Act, the Controlled Drugs and Substances Act or the Cannabis Act shall pay a victim surcharge for each offence, in addition to any other punishment imposed on the offender.\n(2) [Amount of surcharge] Subject to subsections (2.1) and (3), the amount of the victim surcharge in respect of an offence is\n(a) 30% of any fine that is imposed on the offender for the offence; or\n(b) if no fine is imposed on the offender for the offence,\n(i) $100 in the case of an offence punishable by summary conviction, and\n(ii) $200 in the case of an offence punishable by indictment.\n(2.1) [Exception] Despite subsection (1), the court may, on application of the offender or on its own motion, order an offender to pay no victim surcharge, or to pay a reduced amount, if it is satisfied that the victim surcharge\n(a) would cause undue hardship to the offender; or\n(b) would not cause undue hardship to the offender but would be disproportionate to the gravity of the offence or the degree of responsibility of the offender.\n(2.2) [Definition of undue hardship] For the purposes of subsection (2.1), undue hardship means the offender is unable to pay a victim surcharge on account of the offender’s precarious financial circumstances, including because of their unemployment, homelessness, lack of assets or significant financial obligations towards their dependants.\n(2.3) [For greater certainty] For greater certainty, for the purposes of subsection (2.2), the imprisonment of the offender alone does not constitute undue hardship.\n(2.4) [Reasons] When the court makes an order under subsection (2.1), the court shall state its reasons in the record of the proceedings.\n(3) [Increase in surcharge] The court may order an offender to pay a victim surcharge in an amount exceeding that set out in subsection (2) if the court considers it appropriate in the circumstances and is satisfied that the offender is able to pay the higher amount.\n(4) [Time for payment] The victim surcharge imposed in respect of an offence is payable within the time established by the lieutenant governor in council of the province in which the surcharge is imposed. If no time has been so established, the surcharge is payable within a reasonable time after its imposition.\n(5) [Amounts applied to aid victims] A victim surcharge shall be applied for the purposes of providing such assistance to victims of offences as the lieutenant governor in council of the province in which the surcharge is imposed may direct from time to time.\n(6) [Notice] The court shall cause to be given to the offender a written notice setting out\n(a) the amount of the victim surcharge;\n(b) the manner in which the victim surcharge is to be paid;\n(c) the time by which the victim surcharge must be paid; and\n(d) the procedure for applying for a change in any terms referred to in paragraphs (b) and (c) in accordance with section 734.3.\n(7) [Enforcement] Subsections 734(3) to (7) and sections 734.3, 734.5, 734.7, 734.8 and 736 apply, with any modifications that the circumstances require, in respect of a victim surcharge imposed under this section and, in particular,\n(a) a reference in any of those provisions to “fine”, other than in subsection 734.8(5), must be read as if it were a reference to “victim surcharge”; and\n(b) the notice provided under subsection (6) is deemed to be an order made under section 734.1.\n(8) [Application — subsections (2.1) to (2.4)] Subsections (2.1) to (2.4) apply to any offender who is sentenced for an offence under this Act, the Controlled Drugs and Substances Act or the Cannabis Act that was committed after the day on which those subsections come into force.",
+    "history": "R.S., 1985, c. C-46, s. 737; 1995, c. 22, ss. 6, 18; 1996, c. 19, s. 75; 1999, c. 5, s. 38, c. 25, s. 20(Preamble); 2013, c. 11, s. 3; 2015, c. 13, s. 28; 2018, c. 16, s. 222; 2019, c. 25, s. 301",
+    "last_amended": "2019-07-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 737",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-737.html"
+  },
+  {
+    "id": "C-46-s737.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "737.1",
+    "marginal_note": "Court to consider restitution order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "737.1\n(1) If an offender is convicted or is discharged under section 730 of an offence, the court that sentences or discharges the offender, in addition to any other measure imposed on the offender, shall consider making a restitution order under section 738 or 739.\n(2) [Inquiry by court] As soon as feasible after a finding of guilt and in any event before imposing the sentence, the court shall inquire of the prosecutor if reasonable steps have been taken to provide the victims with an opportunity to indicate whether they are seeking restitution for their losses and damages, the amount of which must be readily ascertainable.\n(3) [Adjournment] On application of the prosecutor or on its own motion, the court may adjourn the proceedings to permit the victims to indicate whether they are seeking restitution or to establish their losses and damages, if the court is satisfied that the adjournment would not interfere with the proper administration of justice.\n(4) [Form] Victims and other persons may indicate whether they are seeking restitution by completing Form 34.1 in Part XXVIII or a form approved for that purpose by the lieutenant governor in council of the province in which the court is exercising its jurisdiction or by using any other method approved by the court, and, if they are seeking restitution, shall establish their losses and damages, the amount of which must be readily ascertainable, in the same manner.\n(5) [Reasons] If a victim seeks restitution and the court does not make a restitution order, it shall include in the record a statement of the court’s reasons for not doing so.",
+    "history": "2015, c. 13, s. 29",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 737.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-737.1.html"
+  },
+  {
+    "id": "C-46-s738",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "738",
+    "marginal_note": "Restitution to victims of offences",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "738\n(1) Where an offender is convicted or discharged under section 730 of an offence, the court imposing sentence on or discharging the offender may, on application of the Attorney General or on its own motion, in addition to any other measure imposed on the offender, order that the offender make restitution to another person as follows:\n(a) in the case of damage to, or the loss or destruction of, the property of any person as a result of the commission of the offence or the arrest or attempted arrest of the offender, by paying to the person an amount not exceeding the replacement value of the property as of the date the order is imposed, less the value of any part of the property that is returned to that person as of the date it is returned, where the amount is readily ascertainable;\n(b) in the case of bodily or psychological harm to any person as a result of the commission of the offence or the arrest or attempted arrest of the offender, by paying to the person an amount not exceeding all pecuniary damages incurred as a result of the harm, including loss of income or support, if the amount is readily ascertainable;\n(c) in the case of bodily harm or threat of bodily harm to the offender’s intimate partner or child, or any other person, as a result of the commission of the offence or the arrest or attempted arrest of the offender, where the intimate partner, child or other person was a member of the offender’s household at the relevant time, by paying to the person in question, independently of any amount ordered to be paid under paragraphs (a) and (b), an amount not exceeding actual and reasonable expenses incurred by that person, as a result of moving out of the offender’s household, for temporary housing, food, child care and transportation, where the amount is readily ascertainable;\n(d) in the case of an offence under section 402.2 or 403, by paying to a person who, as a result of the offence, incurs expenses to re-establish their identity, including expenses to replace their identity documents and to correct their credit history and credit rating, an amount that is not more than the amount of those expenses, to the extent that they are reasonable, if the amount is readily ascertainable; and\n(e) in the case of an offence under subsection 162.1(1), by paying to a person who, as a result of the offence, incurs expenses to remove the intimate image from the Internet or other digital network, an amount that is not more than the amount of those expenses, to the extent that they are reasonable, if the amount is readily ascertainable.\n(2) [Regulations] The lieutenant governor in council of a province may make regulations precluding the inclusion of provisions on enforcement of restitution orders as an optional condition of a probation order or of a conditional sentence order.",
+    "history": "R.S., 1985, c. C-46, s. 738; 1995, c. 22, s. 6; 2000, c. 12, s. 95; 2005, c. 43, s. 7; 2009, c. 28, s. 11; 2014, c. 31, s. 24; 2019, c. 25, s. 302",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 738",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-738.html"
+  },
+  {
+    "id": "C-46-s739",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "739",
+    "marginal_note": "Restitution to persons acting in good faith",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "739 Where an offender is convicted or discharged under section 730 of an offence and\n(a) any property obtained as a result of the commission of the offence has been conveyed or transferred for valuable consideration to a person acting in good faith and without notice, or\n(b) the offender has borrowed money on the security of that property from a person acting in good faith and without notice,\nthe court may, where that property has been returned to the lawful owner or the person who had lawful possession of that property at the time the offence was committed, order the offender to pay as restitution to the person referred to in paragraph (a) or (b) an amount not exceeding the amount of consideration for that property or the total amount outstanding in respect of the loan, as the case may be.",
+    "history": "R.S., 1985, c. C-46, s. 739; R.S., 1985, c. 27 (1st Supp.), s. 163, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 739",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-739.html"
+  },
+  {
+    "id": "C-46-s739.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "739.1",
+    "marginal_note": "Ability to pay",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "739.1 The offender’s financial means or ability to pay does not prevent the court from making an order under section 738 or 739.",
+    "history": "2015, c. 13, s. 30",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 739.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-739.1.html"
+  },
+  {
+    "id": "C-46-s739.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "739.2",
+    "marginal_note": "Payment under order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "739.2 In making an order under section 738 or 739, the court shall require the offender to pay the full amount specified in the order by the day specified in the order, unless the court is of the opinion that the amount should be paid in instalments, in which case the court shall set out a periodic payment scheme in the order.",
+    "history": "2015, c. 13, s. 30",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 739.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-739.2.html"
+  },
+  {
+    "id": "C-46-s739.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "739.3",
+    "marginal_note": "More than one person",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "739.3 An order under section 738 or 739 may be made in respect of more than one person, in which case the order must specify the amount that is payable to each person. The order may also specify the order of priority in which those persons are to be paid.",
+    "history": "2015, c. 13, s. 30",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 739.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-739.3.html"
+  },
+  {
+    "id": "C-46-s739.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "739.4",
+    "marginal_note": "Public authority",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "739.4\n(1) On the request of a person in whose favour an order under section 738 or 739 would be made, the court may make the order in favour of a public authority, designated by the regulations, who is to be responsible for enforcing the order and remitting to the person making the request all amounts received under it.\n(2) [Orders] The lieutenant governor in council of a province may, by order, designate any person or body as a public authority for the purpose of subsection (1).",
+    "history": "2015, c. 13, s. 30",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 739.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-739.4.html"
+  },
+  {
+    "id": "C-46-s740",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "740",
+    "marginal_note": "Priority to restitution",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "740 Where the court finds it applicable and appropriate in the circumstances of a case to make, in relation to an offender, an order of restitution under section 738 or 739, and\n(a) an order of forfeiture under this or any other Act of Parliament may be made in respect of property that is the same as property in respect of which the order of restitution may be made, or\n(b) the court is considering ordering the offender to pay a fine and it appears to the court that the offender would not have the means or ability to comply with both the order of restitution and the order to pay the fine,\nthe court shall first make the order of restitution and shall then consider whether and to what extent an order of forfeiture or an order to pay a fine is appropriate in the circumstances.",
+    "history": "R.S., 1985, c. C-46, s. 740; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 740",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-740.html"
+  },
+  {
+    "id": "C-46-s741",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "741",
+    "marginal_note": "Enforcing restitution order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "741\n(1) An offender who fails to pay all of the amount that is ordered to be paid under section 732.1, 738, 739 or 742.3 by the day specified in the order or who fails to make a periodic payment required under the order is in default of the order and the person to whom the amount, or the periodic payment, as the case may be, was to be made may, by filing the order, enter as a judgment any amount ordered to be paid that remains unpaid under the order in any civil court in Canada that has jurisdiction to enter a judgment for that amount, and that judgment is enforceable against the offender in the same manner as if it were a judgment rendered against the offender in that court in civil proceedings.\n(2) [Moneys found on offender] All or any part of an amount that is ordered to be paid under section 738 or 739 may be taken out of moneys found in the possession of the offender at the time of the arrest of the offender if the court making the order, on being satisfied that ownership of or right to possession of those moneys is not disputed by claimants other than the offender, so directs.",
+    "history": "R.S., 1985, c. C-46, s. 741; R.S., 1985, c. 27 (1st Supp.), s. 164; 1995, c. 22, s. 6; 2004, c. 12, s. 13; 2015, c. 13, s. 31",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 741",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-741.html"
+  },
+  {
+    "id": "C-46-s741.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "741.1",
+    "marginal_note": "Notice of orders of restitution",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "741.1 If a court makes an order of restitution under section 738 or 739, it shall cause notice of the content of the order, or a copy of the order, to be given to the person to whom the restitution is ordered to be paid, and if it is to be paid to a public authority designated by regulations made under subsection 739.4(2), to the public authority and the person to whom the public authority is to remit amounts received under the order.",
+    "history": "R.S., 1985, c. 24 (2nd Supp.), s. 47; 1992, c. 11, s. 14, c. 20, s. 202; 1995, c. 19, s. 37, c. 22, s. 6; 2015, c. 13, s. 32",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 741.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-741.1.html"
+  },
+  {
+    "id": "C-46-s741.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "741.2",
+    "marginal_note": "Civil remedy not affected",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Restitution",
+    "text": "741.2 A civil remedy for an act or omission is not affected by reason only that an order for restitution under section 738 or 739 has been made in respect of that act or omission.",
+    "history": "1992, c. 20, s. 203; 1995, c. 22, s. 6, c. 42, s. 75",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 741.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-741.2.html"
+  },
+  {
+    "id": "C-46-s742",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742",
+    "marginal_note": "Definitions",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742 In sections 742.1 to 742.7,\nchange, in relation to optional conditions, includes deletions and additions; (modification)\noptional conditions means the conditions referred to in subsection 742.3(2); (conditions facultatives)\nsupervisor means a person designated by the Attorney General, either by name or by title of office, as a supervisor for the purposes of sections 742.1 to 742.7. (agent de surveillance)",
+    "history": "R.S., 1985, c. C-46, s. 742; R.S., 1985, c. 27 (1st Supp.), s. 165; 1992, c. 11, s. 15; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.html"
+  },
+  {
+    "id": "C-46-s742.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.1",
+    "marginal_note": "Imposing of conditional sentence",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.1 If a person is convicted of an offence and the court imposes a sentence of imprisonment of less than two years, the court may, for the purpose of supervising the offender’s behaviour in the community, order that the offender serve the sentence in the community, subject to the conditions imposed under section 742.3, if\n(a) the court is satisfied that the service of the sentence in the community would not endanger the safety of the community and would be consistent with the fundamental purpose and principles of sentencing set out in sections 718 to 718.2;\n(b) the offence is not an offence punishable by a minimum term of imprisonment;\n(c) the offence is not an offence under any of the following provisions:\n(i) section 239, for which a sentence is imposed under paragraph 239(1)(b) (attempt to commit murder),\n(ii) section 269.1 (torture), or\n(iii) section 318 (advocating genocide); and\n(d) the offence is not a terrorism offence, or a criminal organization offence, prosecuted by way of indictment, for which the maximum term of imprisonment is 10 years or more.\n(e) [Repealed, 2022, c. 15, s. 14]\n(f) [Repealed, 2022, c. 15, s. 14]",
+    "history": "1992, c. 11, s. 16; 1995, c. 19, s. 38, c. 22, s. 6; 1997, c. 18, s. 107.1; 2007, c. 12, s. 1; 2012, c. 1, s. 34; 2022, c. 15, s. 14",
+    "last_amended": "2022-11-17",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.1.html"
+  },
+  {
+    "id": "C-46-s742.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.2",
+    "marginal_note": "Firearm, etc., prohibitions",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.2\n(1) Before imposing a conditional sentence under section 742.1, the court shall consider whether section 109 or 110 is applicable.\n(2) [Application of section 109 or 110] For greater certainty, a condition of a conditional sentence order referred to in paragraph 742.3(2)(b) does not affect the operation of section 109 or 110.",
+    "history": "1995, c. 22, s. 6; 2002, c. 13, s. 75; 2004, c. 12, s. 14(E)",
+    "last_amended": "2004-04-22",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.2.html"
+  },
+  {
+    "id": "C-46-s742.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.3",
+    "marginal_note": "Compulsory conditions of conditional sentence order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.3\n(1) The court shall prescribe, as conditions of a conditional sentence order, that the offender do all of the following:\n(a) keep the peace and be of good behaviour;\n(b) appear before the court when required to do so by the court;\n(c) report to a supervisor\n(i) within two working days, or such longer period as the court directs, after the making of the conditional sentence order, and\n(ii) thereafter, when required by the supervisor and in the manner directed by the supervisor;\n(d) remain within the jurisdiction of the court unless written permission to go outside that jurisdiction is obtained from the court or the supervisor; and\n(e) notify the court or the supervisor in advance of any change of name or address, and promptly notify the court or the supervisor of any change of employment or occupation.\n(1.1) [Repealed, 2019, c. 25, s. 303]\n(1.2) [Repealed, 2019, c. 25, s. 303]\n(1.3) [Repealed, 2019, c. 25, s. 303]\n(2) [Optional conditions of conditional sentence order] The court may prescribe, as additional conditions of a conditional sentence order, that the offender do one or more of the following:\n(a) abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(a.1) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, the supervisor or someone designated under subsection (7) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to suspect that the offender has breached a condition of the order that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance;\n(a.2) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified by the supervisor in a notice in Form 51 served on the offender, if a condition of the order requires the offender to abstain from the consumption of drugs, alcohol or any other intoxicating substance;\n(a.3) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order or from going to any place or geographic area specified in the order, except in accordance with any specified conditions that the justice considers necessary;\n(b) abstain from owning, possessing or carrying a weapon;\n(c) provide for the support or care of dependants;\n(d) perform up to 240 hours of community service over a period not exceeding eighteen months;\n(e) attend a treatment program approved by the province; and\n(f) comply with such other reasonable conditions as the court considers desirable, subject to any regulations made under subsection 738(2), for securing the good conduct of the offender and for preventing a repetition by the offender of the same offence or the commission of other offences.\n(3) [Obligations of court] A court that makes an order under this section shall\n(a) cause a copy of the order to be given to the offender and, on request, to the victim;\n(b) explain the substance of subsection (1) and sections 742.4 and 742.6 to the offender;\n(c) cause an explanation to be given to the offender of the procedure for applying under section 742.4 for a change to the optional conditions; and\n(d) take reasonable measures to ensure that the offender understands the order and the explanations.\n(4) [For greater certainty] For greater certainty, a failure to comply with subsection (3) does not affect the validity of the order.\n(5) [Notice — samples at regular intervals] The notice referred to in paragraph (2)(a.2) must specify the places and times at which and the days on which the offender must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the offender is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days.\n(6) [Designations and specifications] For the purposes of paragraphs (2)(a.1) and (a.2) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory,\n(a) designate the persons or classes of persons that may take samples of bodily substances;\n(b) designate the places or classes of places at which the samples are to be taken;\n(c) specify the manner in which the samples are to be taken;\n(d) specify the manner in which the samples are to be analyzed;\n(e) specify the manner in which the samples are to be stored, handled and destroyed;\n(f) specify the manner in which the records of the results of the analysis of the samples are to be protected and destroyed;\n(g) designate the persons or classes of persons that may destroy the samples; and\n(h) designate the persons or classes of persons that may destroy the records of the results of the analysis of the samples.\n(7) [Further designations] For the purpose of paragraph (2)(a.1) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory may, with respect to the province or territory, designate persons or classes of persons to make a demand for a sample of a bodily substance.\n(8) [Restriction] Samples of bodily substances referred to in paragraphs (2)(a.1) and (a.2) may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (6).\n(9) [Destruction of samples] The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a conditional sentence order to be destroyed within the periods prescribed by regulation, unless the samples are reasonably expected to be used as evidence in proceedings under section 742.6.\n(10) [Regulations] The Governor in Council may make regulations\n(a) prescribing bodily substances for the purposes of paragraphs (2)(a.1) and (a.2);\n(b) respecting the designations and specifications referred to in subsections (6) and (7);\n(c) prescribing the periods within which samples of bodily substances are to be destroyed under subsection (9); and\n(d) respecting any other matters relating to the samples of bodily substances.",
+    "history": "1995, c. 22, s. 6; 2008, c. 18, s. 40; 2011, c. 7, s. 5; 2014, c. 21, s. 3; 2015, c. 13, s. 33; 2019, c. 25, s. 303",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.3.html"
+  },
+  {
+    "id": "C-46-s742.31",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.31",
+    "marginal_note": "Prohibition on use of bodily substance",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.31\n(1) No person shall use a bodily substance provided under a conditional sentence order except for the purpose of determining whether an offender is complying with a condition of the order that they abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(2) [Prohibition on use or disclosure of result] Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a conditional sentence order.\n(3) [Exception] The results of the analysis of a bodily substance provided under a conditional sentence order may be disclosed to the offender to whom they relate, and may also be used or disclosed in the course of proceedings under section 742.6 or, if the results are made anonymous, for statistical or other research purposes.\n(4) [Offence] Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction.",
+    "history": "2011, c. 7, s. 6",
+    "last_amended": "2015-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.31.html"
+  },
+  {
+    "id": "C-46-s742.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.4",
+    "marginal_note": "Supervisor may propose changes to optional conditions",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.4\n(1) Where an offender’s supervisor is of the opinion that a change in circumstances makes a change to the optional conditions desirable, the supervisor shall give written notification of the proposed change, and the reasons for it, to the offender, to the prosecutor and to the court.\n(2) [Hearing] Within seven days after receiving a notification referred to in subsection (1),\n(a) the offender or the prosecutor may request the court to hold a hearing to consider the proposed change, or\n(b) the court may, of its own initiative, order that a hearing be held to consider the proposed change,\nand a hearing so requested or ordered shall be held within thirty days after the receipt by the court of the notification referred to in subsection (1).\n(3) [Decision at hearing] At a hearing held pursuant to subsection (2), the court\n(a) shall approve or refuse to approve the proposed change; and\n(b) may make any other change to the optional conditions that the court deems appropriate.\n(4) [Where no hearing requested or ordered] Where no request or order for a hearing is made within the time period stipulated in subsection (2), the proposed change takes effect fourteen days after the receipt by the court of the notification referred to in subsection (1), and the supervisor shall so notify the offender and file proof of that notification with the court.\n(5) [Changes proposed by offender or prosecutor] Subsections (1) and (3) apply, with such modifications as the circumstances require, in respect of a change proposed by the offender or the prosecutor to the optional conditions, and in all such cases a hearing must be held, and must be held within thirty days after the receipt by the court of the notification referred to in subsection (1).\n(6) [Judge may act in chambers] All the functions of the court under this section may be exercised in chambers.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 39",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.4.html"
+  },
+  {
+    "id": "C-46-s742.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.5",
+    "marginal_note": "Transfer of order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.5\n(1) Where an offender who is bound by a conditional sentence order becomes a resident of a territorial division, other than the territorial division where the order was made, on the application of a supervisor, the court that made the order may, subject to subsection (1.1), transfer the order to a court in that other territorial division that would, having regard to the mode of trial of the offender, have had jurisdiction to make the order in that other territorial division if the offender had been tried and convicted there of the offence in respect of which the order was made, and the order may thereafter be dealt with and enforced by the court to which it is so transferred in all respects as if that court had made the order.\n(1.1) [Attorney General’s consent] The transfer may be granted only with\n(a) the consent of the Attorney General of the province in which the conditional sentence order was made, if the two territorial divisions are not in the same province; or\n(b) the consent of the Attorney General of Canada, if the proceedings that led to the issuance of the conditional sentence order were instituted by or on behalf of the Attorney General of Canada.\n(2) [Where court unable to act] Where a court that has made a conditional sentence order or to which a conditional sentence order has been transferred pursuant to subsection (1) is for any reason unable to act, the powers of that court in relation to the conditional sentence order may be exercised by any other court that has equivalent jurisdiction in the same province.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 40",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.5.html"
+  },
+  {
+    "id": "C-46-s742.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.6",
+    "marginal_note": "Procedure on breach of condition",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.6\n(1) For the purpose of proceedings under this section,\n(a) the provisions of Parts XVI and XVIII with respect to compelling the appearance of an accused before a justice apply, with any modifications that the circumstances require, and any reference in those Parts to committing an offence shall be read as a reference to breaching a condition of a conditional sentence order;\n(b) the powers of arrest for breach of a condition are those that apply to an indictable offence, with any modifications that the circumstances require, and subsection 495(2) does not apply;\n(c) despite paragraph (a), if an allegation of breach of condition is made, the proceeding is commenced by\n(i) the issuance of a warrant for the arrest of the offender for the alleged breach,\n(ii) the arrest without warrant of the offender for the alleged breach, or\n(iii) the compelling of the offender’s appearance in accordance with paragraph (d);\n(d) if the offender is already detained or before a court, the offender’s appearance may be compelled under the provisions referred to in paragraph (a);\n(e) if an offender is arrested for the alleged breach, the peace officer who makes the arrest or a judge or justice may release the offender and the offender’s appearance may be compelled under the provisions referred to in paragraph (a); and\n(f) any judge of a superior court of criminal jurisdiction or of a court of criminal jurisdiction or any justice of the peace may issue a warrant to arrest no matter which court, judge or justice sentenced the offender.\n(1.1) [Warrant — means of telecommunication] A warrant may be issued under paragraph (1)(f) by a means of telecommunication, and the provisions in section 487.1 on the issuance of a warrant apply for those purposes, with any necessary modifications.\n(2) [Interim release] For the purpose of the application of section 515, the release from custody of an offender who is detained on the basis of an alleged breach of a condition of a conditional sentence order shall be governed by subsection 515(6).\n(3) [Hearing] The hearing of an allegation of a breach of condition shall be commenced within thirty days, or as soon thereafter as is practicable, after\n(a) the offender’s arrest; or\n(b) the compelling of the offender’s appearance in accordance with paragraph (1)(d).\n(3.1) [Place] The allegation may be heard by any court having jurisdiction to hear that allegation in the place where the breach is alleged to have been committed or the offender is found, arrested or in custody.\n(3.2) [Attorney General’s consent] If the place where the offender is found, arrested or in custody is outside the province in which the breach is alleged to have been committed, no proceedings in respect of that breach shall be instituted in that place without\n(a) the consent of the Attorney General of the province in which the breach is alleged to have been committed; or\n(b) the consent of the Attorney General of Canada, if the proceedings that led to the issuance of the conditional sentence order were instituted by or on behalf of the Attorney General of Canada.\n(3.3) [Adjournment] A judge may, at any time during a hearing of an allegation of breach of condition, adjourn the hearing for a reasonable period.\n(4) [Report of supervisor] An allegation of a breach of condition must be supported by a written report of the supervisor, which report must include, where appropriate, signed statements of witnesses.\n(5) [Admission of report on notice of intent] The report is admissible in evidence if the party intending to produce it has, before the hearing, given the offender reasonable notice and a copy of the report.\n(6) and (7) [Repealed, 2008, c. 18, s. 41]\n(8) [Requiring attendance of supervisor or witness] The offender may, with leave of the court, require the attendance, for cross-examination, of the supervisor or of any witness whose signed statement is included in the report.\n(9) [Powers of court] Where the court is satisfied, on a balance of probabilities, that the offender has without reasonable excuse, the proof of which lies on the offender, breached a condition of the conditional sentence order, the court may\n(a) take no action;\n(b) change the optional conditions;\n(c) suspend the conditional sentence order and direct\n(i) that the offender serve in custody a portion of the unexpired sentence, and\n(ii) that the conditional sentence order resume on the offender’s release from custody, either with or without changes to the optional conditions; or\n(d) terminate the conditional sentence order and direct that the offender be committed to custody until the expiration of the sentence.\n(10) [Warrant or arrest — suspension of running of conditional sentence order] The running of a conditional sentence order imposed on an offender is suspended during the period that ends with the determination of whether a breach of condition had occurred and begins with the earliest of\n(a) the issuance of a warrant for the arrest of the offender for the alleged breach,\n(b) the arrest without warrant of the offender for the alleged breach, and\n(c) the compelling of the offender’s appearance in accordance with paragraph (1)(d).\n(11) [Conditions continue] If the offender is not detained in custody during any period referred to in subsection (10), the conditions of the order continue to apply, with any changes made to them under section 742.4, and any subsequent breach of those conditions may be dealt with in accordance with this section.\n(12) [Detention under s. 515(6)] A conditional sentence order referred to in subsection (10) starts running again on the making of an order to detain the offender in custody under subsection 515(6) and, unless section 742.7 applies, continues running while the offender is detained under the order.\n(13) [Earned remission does not apply] Section 6 of the Prisons and Reformatories Act does not apply to the period of detention in custody under subsection 515(6).\n(14) [Unreasonable delay in execution] Despite subsection (10), if there was unreasonable delay in the execution of a warrant, the court may, at any time, order that any period between the issuance and execution of the warrant that it considers appropriate in the interests of justice is deemed to be time served under the conditional sentence order unless the period has been so deemed under subsection (15).\n(15) [Allegation dismissed or reasonable excuse] If the allegation is withdrawn or dismissed or the offender is found to have had a reasonable excuse for the breach, the sum of the following periods is deemed to be time served under the conditional sentence order:\n(a) any period for which the running of the conditional sentence order was suspended; and\n(b) if subsection (12) applies, a period equal to one half of the period that the conditional sentence order runs while the offender is detained under an order referred to in that subsection.\n(16) [Powers of court] If a court is satisfied, on a balance of probabilities, that the offender has without reasonable excuse, the proof of which lies on the offender, breached a condition of the conditional sentence order, the court may, in exceptional cases and in the interests of justice, order that some or all of the period of suspension referred to in subsection (10) is deemed to be time served under the conditional sentence order.\n(17) [Considerations] In exercising its discretion under subsection (16), a court shall consider\n(a) the circumstances and seriousness of the breach;\n(b) whether not making the order would cause the offender undue hardship based on the offender’s individual circumstances; and\n(c) the period for which the offender was subject to conditions while the running of the conditional sentence order was suspended and whether the offender complied with those conditions during that period.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 41; 2004, c. 12, s. 15(E); 2008, c. 18, s. 41; 2019, c. 25, s. 304; 2022, c. 17, s. 49",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.6.html"
+  },
+  {
+    "id": "C-46-s742.7",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "742.7",
+    "marginal_note": "If person imprisoned for new offence",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Conditional Sentence of Imprisonment",
+    "text": "742.7\n(1) If an offender who is subject to a conditional sentence order is imprisoned as a result of a sentence imposed for another offence, whenever committed, the running of the conditional sentence order is suspended during the period of imprisonment for that other offence.\n(2) [Breach of condition] If an order is made under paragraph 742.6(9)(c) or (d) to commit an offender to custody, the custodial period ordered shall, unless the court considers that it would not be in the interests of justice, be served consecutively to any other period of imprisonment that the offender is serving when that order is made.\n(3) [Multiple sentences] If an offender is serving both a custodial period referred to in subsection (2) and any other period of imprisonment, the periods shall, for the purpose of section 743.1 and section 139 of the Corrections and Conditional Release Act, be deemed to constitute one sentence of imprisonment.\n(4) [Conditional sentence order resumes] The running of any period of the conditional sentence order that is to be served in the community resumes upon the release of the offender from prison on parole, on statutory release, on earned remission, or at the expiration of the sentence.",
+    "history": "1995, c. 22, s. 6; 1999, c. 5, s. 42; 2004, c. 12, s. 16(E)",
+    "last_amended": "2004-04-22",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 742.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-742.7.html"
+  },
+  {
+    "id": "C-46-s743",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743",
+    "marginal_note": "Imprisonment when no other provision",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743 Every one who is convicted of an indictable offence for which no punishment is specially provided is liable to imprisonment for a term not exceeding five years.",
+    "history": "R.S., 1985, c. C-46, s. 743; 1992, c. 11, s. 16; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.html"
+  },
+  {
+    "id": "C-46-s743.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.1",
+    "marginal_note": "Imprisonment for life or more than two years",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743.1\n(1) Except where otherwise provided, a person who is sentenced to imprisonment for\n(a) life,\n(b) a term of two years or more, or\n(c) two or more terms of less than two years each that are to be served one after the other and that, in the aggregate, amount to two years or more,\nshall be sentenced to imprisonment in a penitentiary.\n(2) [Subsequent term less than two years] Where a person who is sentenced to imprisonment in a penitentiary is, before the expiration of that sentence, sentenced to imprisonment for a term of less than two years, the person shall serve that term in a penitentiary, but if the previous sentence of imprisonment in a penitentiary is set aside, that person shall serve that term in accordance with subsection (3).\n(3) [Imprisonment for term less than two years] A person who is sentenced to imprisonment and who is not required to be sentenced as provided in subsection (1) or (2) shall, unless a special prison is prescribed by law, be sentenced to imprisonment in a prison or other place of confinement, other than a penitentiary, within the province in which the person is convicted, in which the sentence of imprisonment may be lawfully executed.\n(3.1) [Long-term supervision] Despite subsection (3), an offender who is subject to long-term supervision under Part XXIV and is sentenced for another offence during the period of the supervision shall be sentenced to imprisonment in a penitentiary.\n(4) [Sentence to penitentiary of person serving sentence elsewhere] Where a person is sentenced to imprisonment in a penitentiary while the person is lawfully imprisoned in a place other than a penitentiary, that person shall, except where otherwise provided, be sent immediately to the penitentiary, and shall serve in the penitentiary the unexpired portion of the term of imprisonment that that person was serving when sentenced to the penitentiary as well as the term of imprisonment for which that person was sentenced to the penitentiary.\n(5) [Transfer to penitentiary] Where, at any time, a person who is imprisoned in a prison or place of confinement other than a penitentiary is subject to two or more terms of imprisonment, each of which is for less than two years, that are to be served one after the other, and the aggregate of the unexpired portions of those terms at that time amounts to two years or more, the person shall be transferred to a penitentiary to serve those terms, but if any one or more of such terms is set aside or reduced and the unexpired portions of the remaining term or terms on the day on which that person was transferred under this section amounted to less than two years, that person shall serve that term or terms in accordance with subsection (3).\n(6) [Newfoundland] For the purposes of subsection (3), “penitentiary” does not, until a day to be fixed by order of the Governor in Council, include the facility mentioned in subsection 15(2) of the Corrections and Conditional Release Act.",
+    "history": "1992, c. 11, s. 16; 1995, c. 19, s. 39, c. 22, s. 6; 1997, c. 17, s. 1; 2008, c. 6, s. 39",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.1.html"
+  },
+  {
+    "id": "C-46-s743.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.2",
+    "marginal_note": "Report by court to Correctional Service",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743.2 A court that sentences or commits a person to penitentiary shall forward to the Correctional Service of Canada its reasons and recommendation relating to the sentence or committal, any relevant reports that were submitted to the court, and any other information relevant to administering the sentence or committal.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.2.html"
+  },
+  {
+    "id": "C-46-s743.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.21",
+    "marginal_note": "Non-communication order",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743.21\n(1) The sentencing judge may issue an order prohibiting the offender from communicating, directly or indirectly, with any victim, witness or other person identified in the order during the custodial period of the sentence, except in accordance with any conditions specified in the order that the sentencing judge considers necessary.\n(2) [Failure to comply with order] Every person who fails, without lawful excuse, to comply with the order\n(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or\n(b) is guilty of an offence punishable on summary conviction.",
+    "history": "2008, c. 18, s. 42; 2018, c. 29, s. 67; 2019, c. 25, s. 305",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.21.html"
+  },
+  {
+    "id": "C-46-s743.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.3",
+    "marginal_note": "Sentence served according to regulations",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743.3 A sentence of imprisonment shall be served in accordance with the enactments and rules that govern the institution to which the prisoner is sentenced.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.3.html"
+  },
+  {
+    "id": "C-46-s743.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.4",
+    "marginal_note": "",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743.4 [Repealed, 2002, c. 1, s. 184]",
+    "history": "",
+    "last_amended": "2003-04-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.4.html"
+  },
+  {
+    "id": "C-46-s743.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.5",
+    "marginal_note": "Transfer of jurisdiction when person already sentenced under Youth Criminal Justice Act",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment",
+    "text": "743.5\n(1) If a young person or an adult is or has been sentenced to a term of imprisonment for an offence while subject to a disposition made under paragraph 20(1)(k) or (k.1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, or a youth sentence imposed under paragraph 42(2)(n), (o), (q) or (r) of the Youth Criminal Justice Act, the remaining portion of the disposition or youth sentence shall be dealt with, for all purposes under this Act or any other Act of Parliament, as if it had been a sentence imposed under this Act.\n(2) [Transfer of jurisdiction when youth sentence imposed under Youth Criminal Justice Act] If a disposition is made under paragraph 20(1)(k) or (k.1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, with respect to a person or a youth sentence is imposed on a person under paragraph 42(2)(n), (o), (q) or (r) of the Youth Criminal Justice Act while the young person or adult is under sentence of imprisonment imposed under an Act of Parliament other than the Youth Criminal Justice Act, the disposition or youth sentence shall be dealt with, for all purposes under this Act or any other Act of Parliament, as if it had been a sentence imposed under this Act.\n(3) [Sentences deemed to constitute one sentence — section 743.1] For greater certainty, the following are deemed to constitute one sentence of imprisonment for the purposes of section 139 of the Corrections and Conditional Release Act:\n(a) for the purposes of subsection (1), the remainder of the youth sentence or disposition and the subsequent term of imprisonment; and\n(b) for the purposes of subsection (2), the term of imprisonment and the subsequent youth sentence or disposition.",
+    "history": "1995, c. 22, ss. 6, 19, 20; 2002, c. 1, s. 184; 2008, c. 18, s. 43",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.5.html"
+  },
+  {
+    "id": "C-46-s743.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "743.6",
+    "marginal_note": "Power of court to delay parole",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Eligibility for Parole",
+    "text": "743.6\n(1) Notwithstanding subsection 120(1) of the Corrections and Conditional Release Act, where an offender receives, on or after November 1, 1992, a sentence of imprisonment of two years or more, including a sentence of imprisonment for life imposed otherwise than as a minimum punishment, on conviction for an offence set out in Schedule I or II to that Act that was prosecuted by way of indictment, the court may, if satisfied, having regard to the circumstances of the commission of the offence and the character and circumstances of the offender, that the expression of society’s denunciation of the offence or the objective of specific or general deterrence so requires, order that the portion of the sentence that must be served before the offender may be released on full parole is one half of the sentence or ten years, whichever is less.\n(1.1) [Power of court to delay parole] Notwithstanding section 120 of the Corrections and Conditional Release Act, where an offender receives a sentence of imprisonment of two years or more, including a sentence of imprisonment for life imposed otherwise than as a minimum punishment, on conviction for a criminal organization offence other than an offence under section 467.11, 467.111, 467.12 or 467.13, the court may order that the portion of the sentence that must be served before the offender may be released on full parole is one half of the sentence or ten years, whichever is less.\n(1.2) [Power of court to delay parole] Notwithstanding section 120 of the Corrections and Conditional Release Act, where an offender receives a sentence of imprisonment of two years or more, including a sentence of imprisonment for life, on conviction for a terrorism offence or an offence under section 467.11, 467.111, 467.12 or 467.13, the court shall order that the portion of the sentence that must be served before the offender may be released on full parole is one half of the sentence or ten years, whichever is less, unless the court is satisfied, having regard to the circumstances of the commission of the offence and the character and circumstances of the offender, that the expression of society’s denunciation of the offence and the objectives of specific and general deterrence would be adequately served by a period of parole ineligibility determined in accordance with the Corrections and Conditional Release Act.\n(2) [Principles that are to guide the court] For greater certainty, the paramount principles which are to guide the court under this section are denunciation and specific or general deterrence, with rehabilitation of the offender, in all cases, being subordinate to these paramount principles.",
+    "history": "1995, c. 22, s. 6, c. 42, s. 86; 1997, c. 23, s. 18; 2001, c. 32, s. 45, c. 41, ss. 21, 133; 2014, c. 17, ss. 15, 16",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 743.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-743.6.html"
+  },
+  {
+    "id": "C-46-s744",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "744",
+    "marginal_note": "Execution of warrant of committal",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Delivery of Offender to Keeper of Prison",
+    "text": "744 A peace officer or other person to whom a warrant of committal authorized by this or any other Act of Parliament is directed shall arrest the person named or described therein, if it is necessary to do so in order to take that person into custody, convey that person to the prison mentioned in the warrant and deliver that person, together with the warrant, to the keeper of the prison who shall thereupon give to the peace officer or other person who delivers the prisoner a receipt in Form 43 setting out the state and condition of the prisoner when delivered into custody.",
+    "history": "R.S., 1985, c. C-46, s. 744; R.S., 1985, c. 27 (1st Supp.), s. 166, c. 1 (4th Supp.), s. 18(F); 1992, c. 11, s. 16; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 744",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-744.html"
+  },
+  {
+    "id": "C-46-s745",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745",
+    "marginal_note": "Sentence of life imprisonment",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745 Subject to section 745.1, the sentence to be pronounced against a person who is to be sentenced to imprisonment for life shall be\n(a) in respect of a person who has been convicted of high treason or first degree murder, that the person be sentenced to imprisonment for life without eligibility for parole until the person has served twenty-five years of the sentence;\n(b) in respect of a person who has been convicted of second degree murder where that person has previously been convicted of culpable homicide that is murder, however described in this Act, that that person be sentenced to imprisonment for life without eligibility for parole until the person has served twenty-five years of the sentence;\n(b.1) in respect of a person who has been convicted of second degree murder where that person has previously been convicted of an offence under section 4 or 6 of the Crimes Against Humanity and War Crimes Act that had as its basis an intentional killing, whether or not it was planned and deliberate, that that person be sentenced to imprisonment for life without eligibility for parole until the person has served twenty-five years of the sentence;\n(c) in respect of a person who has been convicted of second degree murder, that the person be sentenced to imprisonment for life without eligibility for parole until the person has served at least ten years of the sentence or such greater number of years, not being more than twenty-five years, as has been substituted therefor pursuant to section 745.4; and\n(d) in respect of a person who has been convicted of any other offence, that the person be sentenced to imprisonment for life with normal eligibility for parole.",
+    "history": "R.S., 1985, c. C-46, s. 745; R.S., 1985, c. 27 (2nd Supp.), s. 10; 1990, c. 17, s. 14; 1992, c. 51, s. 39; 1995, c. 22, s. 6; 2000, c. 24, s. 46",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.html"
+  },
+  {
+    "id": "C-46-s745.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.01",
+    "marginal_note": "Information in respect of parole",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.01\n(1) Except where subsection 745.6(2) applies, at the time of sentencing under paragraph 745(a), (b) or (c), the judge who presided at the trial of the offender shall state the following, for the record:\nThe offender has been found guilty of (state offence) and sentenced to imprisonment for life. The offender is not eligible for parole until (state date). However, after serving at least 15 years of the sentence, the offender may apply under section 745.6 of the Criminal Code for a reduction in the number of years of imprisonment without eligibility for parole. If the jury hearing the application reduces the period of parole ineligibility, the offender may then make an application for parole under the Corrections and Conditional Release Act at the end of that reduced period.\n(2) [Exception] Subsection (1) does not apply if the offender is convicted of an offence committed on or after the day on which this subsection comes into force.",
+    "history": "1999, c. 25, s. 21(Preamble); 2011, c. 2, s. 2",
+    "last_amended": "2011-12-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.01.html"
+  },
+  {
+    "id": "C-46-s745.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.1",
+    "marginal_note": "Persons under eighteen",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.1 The sentence to be pronounced against a person who was under the age of eighteen at the time of the commission of the offence for which the person was convicted of first degree murder or second degree murder and who is to be sentenced to imprisonment for life shall be that the person be sentenced to imprisonment for life without eligibility for parole until the person has served\n(a) such period between five and seven years of the sentence as is specified by the judge presiding at the trial, or if no period is specified by the judge presiding at the trial, five years, in the case of a person who was under the age of sixteen at the time of the commission of the offence;\n(b) ten years, in the case of a person convicted of first degree murder who was sixteen or seventeen years of age at the time of the commission of the offence; and\n(c) seven years, in the case of a person convicted of second degree murder who was sixteen or seventeen years of age at the time of the commission of the offence.",
+    "history": "1995, c. 22, ss. 6, 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.1.html"
+  },
+  {
+    "id": "C-46-s745.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.2",
+    "marginal_note": "Recommendation by jury",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.2 Subject to section 745.3, where a jury finds an accused guilty of second degree murder, the judge presiding at the trial shall, before discharging the jury, put to them the following question:",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.2.html"
+  },
+  {
+    "id": "C-46-s745.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.21",
+    "marginal_note": "Recommendation by jury — multiple murders",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.21\n(1) Where a jury finds an accused guilty of murder and that accused has previously been convicted of murder, the judge presiding at the trial shall, before discharging the jury, put to them the following question:\n(2) [Application] Subsection (1) applies to an offender who is convicted of murders committed on a day after the day on which this section comes into force and for which the offender is sentenced under this Act, the National Defence Act or the Crimes Against Humanity and War Crimes Act.",
+    "history": "2011, c. 5, s. 4",
+    "last_amended": "2011-12-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.21.html"
+  },
+  {
+    "id": "C-46-s745.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.3",
+    "marginal_note": "Persons under sixteen",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.3 Where a jury finds an accused guilty of first degree murder or second degree murder and the accused was under the age of sixteen at the time of the commission of the offence, the judge presiding at the trial shall, before discharging the jury, put to them the following question:",
+    "history": "1995, c. 22, ss. 6, 22",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.3.html"
+  },
+  {
+    "id": "C-46-s745.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.4",
+    "marginal_note": "Ineligibility for parole",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.4 Subject to section 745.5, at the time of the sentencing under section 745 of an offender who is convicted of second degree murder, the judge who presided at the trial of the offender or, if that judge is unable to do so, any judge of the same court may, having regard to the character of the offender, the nature of the offence and the circumstances surrounding its commission, and to the recommendation, if any, made pursuant to section 745.2, by order, substitute for ten years a number of years of imprisonment (being more than ten but not more than twenty-five) without eligibility for parole, as the judge deems fit in the circumstances.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.4.html"
+  },
+  {
+    "id": "C-46-s745.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.5",
+    "marginal_note": "Idem",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.5 At the time of the sentencing under section 745.1 of an offender who is convicted of first degree murder or second degree murder and who was under the age of sixteen at the time of the commission of the offence, the judge who presided at the trial of the offender or, if that judge is unable to do so, any judge of the same court, may, having regard to the age and character of the offender, the nature of the offence and the circumstances surrounding its commission, and to the recommendation, if any, made pursuant to section 745.3, by order, decide the period of imprisonment the offender is to serve that is between five years and seven years without eligibility for parole, as the judge deems fit in the circumstances.",
+    "history": "1995, c. 22, ss. 6, 23",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.5.html"
+  },
+  {
+    "id": "C-46-s745.51",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.51",
+    "marginal_note": "Ineligibility for parole — multiple murders",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.51\n(1) At the time of the sentencing under section 745 of an offender who is convicted of murder and who has already been convicted of one or more other murders, the judge who presided at the trial of the offender or, if that judge is unable to do so, any judge of the same court may, having regard to the character of the offender, the nature of the offence and the circumstances surrounding its commission, and the recommendation, if any, made pursuant to section 745.21, by order, decide that the periods without eligibility for parole for each murder conviction are to be served consecutively.\n(2) [Reasons] The judge shall give, either orally or in writing, reasons for the decision to make or not to make an order under subsection (1).\n(3) [Application] Subsections (1) and (2) apply to an offender who is convicted of murders committed on a day after the day on which this section comes into force and for which the offender is sentenced under this Act, the National Defence Act or the Crimes Against Humanity and War Crimes Act.",
+    "history": "2011, c. 5, s. 5",
+    "last_amended": "2011-12-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.51.html"
+  },
+  {
+    "id": "C-46-s745.6",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.6",
+    "marginal_note": "Application for judicial review",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.6\n(1) Subject to subsections (2) to (2.6), a person may apply, in writing, to the appropriate Chief Justice in the province in which their conviction took place for a reduction in the number of years of imprisonment without eligibility for parole if the person\n(a) has been convicted of murder or high treason;\n(a.1) committed the murder or high treason before the day on which this paragraph comes into force;\n(b) has been sentenced to imprisonment for life without eligibility for parole until more than fifteen years of their sentence has been served; and\n(c) has served at least fifteen years of their sentence.\n(2) [Exception — multiple murderers] A person who has been convicted of more than one murder may not make an application under subsection (1), whether or not proceedings were commenced in respect of any of the murders before another murder was committed.\n(2.1) [Less than 15 years of sentence served] A person who is convicted of murder or high treason and who has served less than 15 years of their sentence on the day on which this subsection comes into force may, within 90 days after the day on which they have served 15 years of their sentence, make an application under subsection (1).\n(2.2) [At least 15 years of sentence served] A person who is convicted of murder or high treason and who has served at least 15 years of their sentence on the day on which this subsection comes into force may make an application under subsection (1) within 90 days after\n(a) the end of five years after the day on which the person was the subject of a determination made under subsection 745.61(4) or a determination or conclusion to which subsection 745.63(8) applies; or\n(b) the day on which this subsection comes into force, if the person has not made an application under subsection (1).\n(2.3) [Non-application of subsection (2.2)] Subsection (2.2) has no effect on a determination or decision made under subsection 745.61(3) or (5) or 745.63(3), (5) or (6) as it read immediately before the day on which this subsection comes into force. A person in respect of whom a time is set under paragraph 745.61(3)(a) or 745.63(6)(a) as it read immediately before that day may make an application under subsection (1) within 90 days after the end of that time.\n(2.4) [Further five-year period if no application made] If the person does not make an application in accordance with subsection (2.1), (2.2) or (2.3), as the case may be, they may make an application within 90 days after the day on which they have served a further five years of their sentence following the 90-day period referred to in that subsection, as the case may be.\n(2.5) [Subsequent applications] A person who makes an application in accordance with subsection (2.1), (2.2) or (2.3), as the case may be, may make another application under subsection (1) within 90 days after\n(a) the end of the time set under paragraph 745.61(3)(a) or 745.63(6)(a), if a time is set under that paragraph; or\n(b) the end of five years after the day on which the person is the subject of a determination made under subsection 745.61(4) or a determination or conclusion to which subsection 745.63(8) applies, if the person is the subject of such a determination or conclusion.\n(2.6) [Subsequent applications] A person who had made an application under subsection (1) as it read immediately before the day on which this subsection comes into force, whose application was finally disposed of on or after that day and who has then made a subsequent application may make a further application in accordance with subsection (2.5), if either paragraph (2.5)(a) or (b) is applicable.\n(2.7) The 90-day time limits for the making of any application referred to in subsections (2.1) to (2.5) may be extended by the appropriate Chief Justice, or his or her designate, to a maximum of 180 days if the person, due to circumstances beyond their control, is unable to make an application within the 90-day time limit.\n(2.8) If a person convicted of murder does not make an application under subsection (1) within the maximum time period allowed by this section, the Commissioner of Correctional Service Canada, or his or her designate, shall immediately notify in writing a parent, child, spouse or common-law partner of the victim that the convicted person did not make an application. If it is not possible to notify one of the aforementioned relatives, then the notification shall be given to another relative of the victim. The notification shall specify the next date on which the convicted person will be eligible to make an application under subsection (1).\n(3) [Definition of appropriate Chief Justice] For the purposes of this section and sections 745.61 to 745.64, the appropriate Chief Justice is\n(a) in relation to the Province of Ontario, the Chief Justice of the Ontario Court;\n(b) in relation to the Province of Quebec, the Chief Justice of the Superior Court;\n(c) in relation to the Province of Newfoundland and Labrador, the Chief Justice of the Supreme Court, Trial Division;\n(d) in relation to the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Chief Justice of the Court of Queen’s Bench;\n(e) in relation to the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Chief Justice of the Supreme Court; and\n(f) in relation to Yukon, the Northwest Territories and Nunavut, the Chief Justice of the Court of Appeal.",
+    "history": "1993, c. 28, s. 78; 1995, c. 22, s. 6; 1996, c. 34, s. 2; 1998, c. 15, s. 20; 2002, c. 7, s. 146; 2011, c. 2, s. 3; 2015, c. 3, s. 55",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.6.html"
+  },
+  {
+    "id": "C-46-s745.61",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.61",
+    "marginal_note": "Judicial screening",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.61\n(1) On receipt of an application under subsection 745.6(1), the appropriate Chief Justice shall determine, or shall designate a judge of the superior court of criminal jurisdiction to determine, on the basis of the following written material, whether the applicant has shown, on a balance of probabilities, that there is a substantial likelihood that the application will succeed:\n(a) the application;\n(b) any report provided by the Correctional Service of Canada or other correctional authorities; and\n(c) any other written evidence presented to the Chief Justice or judge by the applicant or the Attorney General.\n(2) [Criteria] In determining whether the applicant has shown that there is a substantial likelihood that the application will succeed, the Chief Justice or judge shall consider the criteria set out in paragraphs 745.63(1)(a) to (e), with any modifications that the circumstances require.\n(3) [Decision re new application] If the Chief Justice or judge determines that the applicant has not shown that there is a substantial likelihood that the application will succeed, the Chief Justice or judge may\n(a) set a time, no earlier than five years after the date of the determination, at or after which the applicant may make another application under subsection 745.6(1); or\n(b) decide that the applicant may not make another application under that subsection.\n(4) [If no decision re new application] If the Chief Justice or judge determines that the applicant has not shown that there is a substantial likelihood that the application will succeed but does not set a time for another application or decide that such an application may not be made, the applicant may make another application no earlier than five years after the date of the determination.\n(5) [Designation of judge to empanel jury] If the Chief Justice or judge determines that the applicant has shown that there is a substantial likelihood that the application will succeed, the Chief Justice shall designate a judge of the superior court of criminal jurisdiction to empanel a jury to hear the application.",
+    "history": "1996, c. 34, s. 2; 2011, c. 2, s. 4",
+    "last_amended": "2011-12-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.61.html"
+  },
+  {
+    "id": "C-46-s745.62",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.62",
+    "marginal_note": "Appeal",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.62\n(1) The applicant or the Attorney General may appeal to the Court of Appeal from a determination or a decision made under section 745.61 on any question of law or fact or mixed law and fact.\n(2) [Documents to be considered] The appeal shall be determined on the basis of the documents presented to the Chief Justice or judge who made the determination or decision, any reasons for the determination or decision and any other documents that the Court of Appeal requires.\n(3) [Sections to apply] Sections 673 to 696 apply, with such modifications as the circumstances require.",
+    "history": "1996, c. 34, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.62.html"
+  },
+  {
+    "id": "C-46-s745.63",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.63",
+    "marginal_note": "Hearing of application",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.63\n(1) The jury empanelled under subsection 745.61(5) to hear the application shall consider the following criteria and determine whether the applicant’s number of years of imprisonment without eligibility for parole ought to be reduced:\n(a) the character of the applicant;\n(b) the applicant’s conduct while serving the sentence;\n(c) the nature of the offence for which the applicant was convicted;\n(d) any information provided by a victim at the time of the imposition of the sentence or at the time of the hearing under this section; and\n(e) any other matters that the judge considers relevant in the circumstances.\n(1.1) [Information provided by victim] Information provided by a victim referred to in paragraph (1)(d) may be provided either orally or in writing, at the discretion of the victim, or in any other manner that the judge considers appropriate.\n(2) [Repealed, 2015, c. 13, s. 34]\n(3) [Reduction] The jury hearing an application under subsection (1) may determine that the applicant’s number of years of imprisonment without eligibility for parole ought to be reduced. The determination to reduce the number of years must be by unanimous vote.\n(4) [No reduction] The applicant’s number of years of imprisonment without eligibility for parole is not reduced if\n(a) the jury hearing an application under subsection (1) determines that the number of years ought not to be reduced;\n(b) the jury hearing an application under subsection (1) concludes that it cannot unanimously determine that the number of years ought to be reduced; or\n(c) the presiding judge, after the jury has deliberated for a reasonable period, concludes that the jury is unable to unanimously determine that the number of years ought to be reduced.\n(5) [Where determination to reduce number of years] If the jury determines that the number of years of imprisonment without eligibility for parole ought to be reduced, the jury may, by a vote of not less than two thirds of the members of the jury,\n(a) substitute a lesser number of years of imprisonment without eligibility for parole than that then applicable; or\n(b) terminate the ineligibility for parole.\n(6) [Decision re new application] If the applicant’s number of years of imprisonment without eligibility for parole is not reduced, the jury may\n(a) set a time, no earlier than five years after the date of the determination or conclusion under subsection (4), at or after which the applicant may make another application under subsection 745.6(1); or\n(b) decide that the applicant may not make another application under that subsection.\n(7) [Two-thirds decision] The decision of the jury under paragraph (6)(a) or (b) must be made by not less than two thirds of its members.\n(8) [If no decision re new application] If the jury does not set a date on or after which another application may be made or decide that such an application may not be made, the applicant may make another application no earlier than five years after the date of the determination or conclusion under subsection (4).",
+    "history": "1996, c. 34, s. 2; 1999, c. 25, s. 22(Preamble); 2011, c. 2, s. 5; 2015, c. 13, s. 34",
+    "last_amended": "2015-07-23",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.63.html"
+  },
+  {
+    "id": "C-46-s745.64",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "745.64",
+    "marginal_note": "Rules",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "745.64\n(1) The appropriate Chief Justice in each province or territory may make such rules as are required for the purposes of sections 745.6 to 745.63.\n(1.1) [Statutory Instruments Act] The Statutory Instruments Act does not apply to those rules.\n(2) [Territories] When the appropriate Chief Justice is designating a judge of the superior court of criminal jurisdiction, for the purpose of a judicial screening under subsection 745.61(1) or to empanel a jury to hear an application under subsection 745.61(5), in respect of a conviction that took place in Yukon, the Northwest Territories or Nunavut, the appropriate Chief Justice may designate the judge from the Court of Appeal of Yukon, the Northwest Territories or Nunavut, or the Supreme Court of Yukon or the Northwest Territories or the Nunavut Court of Justice, as the case may be.",
+    "history": "1996, c. 34, s. 2; 1999, c. 3, s. 53; 2002, c. 7, s. 147(E); 2019, c. 25, s. 306",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 745.64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-745.64.html"
+  },
+  {
+    "id": "C-46-s746",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "746",
+    "marginal_note": "Time spent in custody",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "746 In calculating the period of imprisonment served for the purposes of section 745, 745.1, 745.4, 745.5 or 745.6, there shall be included any time spent in custody between\n(a) in the case of a sentence of imprisonment for life after July 25, 1976, the day on which the person was arrested and taken into custody in respect of the offence for which that person was sentenced to imprisonment for life and the day the sentence was imposed; or\n(b) in the case of a sentence of death that has been or is deemed to have been commuted to a sentence of imprisonment for life, the day on which the person was arrested and taken into custody in respect of the offence for which that person was sentenced to death and the day the sentence was commuted or deemed to have been commuted to a sentence of imprisonment for life.",
+    "history": "R.S., 1985, c. C-46, s. 746; 1995, c. 19, s. 41, c. 22, ss. 6, 24",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 746",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-746.html"
+  },
+  {
+    "id": "C-46-s746.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "746.1",
+    "marginal_note": "Parole prohibited",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "746.1\n(1) Unless Parliament otherwise provides by an enactment making express reference to this section, a person who has been sentenced to imprisonment for life without eligibility for parole for a specified number of years pursuant to this Act shall not be considered for parole or released pursuant to a grant of parole under the Corrections and Conditional Release Act or any other Act of Parliament until the expiration or termination of the specified number of years of imprisonment.\n(2) [Absence with or without escort and day parole] Subject to subsection (3), in respect of a person sentenced to imprisonment for life without eligibility for parole for a specified number of years pursuant to this Act, until the expiration of all but three years of the specified number of years of imprisonment,\n(a) no day parole may be granted under the Corrections and Conditional Release Act;\n(b) no absence without escort may be authorized under that Act or the Prisons and Reformatories Act; and\n(c) except with the approval of the Parole Board of Canada, no absence with escort otherwise than for medical reasons or in order to attend judicial proceedings or a coroner’s inquest may be authorized under either of those Acts.\n(3) [Young offenders] In the case of any person convicted of first degree murder or second degree murder who was under the age of eighteen at the time of the commission of the offence and who is sentenced to imprisonment for life without eligibility for parole for a specified number of years pursuant to this Act, until the expiration of all but one fifth of the period of imprisonment the person is to serve without eligibility for parole,\n(a) no day parole may be granted under the Corrections and Conditional Release Act;\n(b) no absence without escort may be authorized under that Act or the Prisons and Reformatories Act; and\n(c) except with the approval of the Parole Board of Canada, no absence with escort otherwise than for medical reasons or in order to attend judicial proceedings or a coroner’s inquest may be authorized under either of those Acts.",
+    "history": "1995, c. 22, s. 6, c. 42, s. 87; 1997, c. 17, s. 2; 2012, c. 1, ss. 160, 201",
+    "last_amended": "2013-02-28",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 746.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-746.1.html"
+  },
+  {
+    "id": "C-46-s747",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "747",
+    "marginal_note": "",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Imprisonment for Life",
+    "text": "747 [Repealed, 1995, c. 22, s. 6]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 747",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-747.html"
+  },
+  {
+    "id": "C-46-s748",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "748",
+    "marginal_note": "To whom pardon may be granted",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Pardons and Remissions",
+    "text": "748\n(1) Her Majesty may extend the royal mercy to a person who is sentenced to imprisonment under the authority of an Act of Parliament, even if the person is imprisoned for failure to pay money to another person.\n(2) [Free or conditional pardon] The Governor in Council may grant a free pardon or a conditional pardon to any person who has been convicted of an offence.\n(3) [Effect of free pardon] Where the Governor in Council grants a free pardon to a person, that person shall be deemed thereafter never to have committed the offence in respect of which the pardon is granted.\n(4) [Punishment for subsequent offence not affected] No free pardon or conditional pardon prevents or mitigates the punishment to which the person might otherwise be lawfully sentenced on a subsequent conviction for an offence other than that for which the pardon was granted.",
+    "history": "R.S., 1985, c. C-46, s. 748; 1992, c. 22, s. 12; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 748",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-748.html"
+  },
+  {
+    "id": "C-46-s748.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "748.1",
+    "marginal_note": "Remission by Governor in Council",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Pardons and Remissions",
+    "text": "748.1\n(1) The Governor in Council may order the remission, in whole or in part, of a fine or forfeiture imposed under an Act of Parliament, whoever the person may be to whom it is payable or however it may be recoverable.\n(2) [Terms of remission] An order for remission under subsection (1) may include the remission of costs incurred in the proceedings, but no costs to which a private prosecutor is entitled shall be remitted.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 748.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-748.1.html"
+  },
+  {
+    "id": "C-46-s749",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "749",
+    "marginal_note": "Royal prerogative",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Pardons and Remissions",
+    "text": "749 Nothing in this Act in any manner limits or affects Her Majesty’s royal prerogative of mercy.",
+    "history": "R.S., 1985, c. C-46, s. 749; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 749",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-749.html"
+  },
+  {
+    "id": "C-46-s750",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "750",
+    "marginal_note": "Public office vacated for conviction",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Disabilities",
+    "text": "750\n(1) Where a person is convicted of an indictable offence for which the person is sentenced to imprisonment for two years or more and holds, at the time that person is convicted, an office under the Crown or other public employment, the office or employment forthwith becomes vacant.\n(2) [When disability ceases] A person to whom subsection (1) applies is, until undergoing the punishment imposed on the person or the punishment substituted therefor by competent authority or receives a free pardon from Her Majesty, incapable of holding any office under the Crown or other public employment, or of being elected or sitting or voting as a member of Parliament or of a legislature or of exercising any right of suffrage.\n(3) [Disability to contract] No person who is convicted of\n(a) an offence under section 121, 124 or 418,\n(b) an offence under section 380 committed against Her Majesty, or\n(c) an offence under paragraph 80(1)(d), subsection 80(2) or section 154.01 of the Financial Administration Act,\nhas, after that conviction, capacity to contract with Her Majesty or to receive any benefit under a contract between Her Majesty and any other person or to hold office under Her Majesty.\n(4) [Application for restoration of privileges] A person to whom subsection (3) applies may, at any time before a record suspension for which he or she has applied is ordered under the Criminal Records Act, apply to the Governor in Council for the restoration of one or more of the capacities lost by the person by virtue of that subsection.\n(5) [Order of restoration] Where an application is made under subsection (4), the Governor in Council may order that the capacities lost by the applicant by virtue of subsection (3) be restored to that applicant in whole or in part and subject to such conditions as the Governor in Council considers desirable in the public interest.\n(6) [Removal of disability] Where a conviction is set aside by competent authority, any disability imposed by this section is removed.",
+    "history": "R.S., 1985, c. C-46, s. 750; 1995, c. 22, s. 6; 2000, c. 1, s. 9; 2006, c. 9, s. 246; 2012, c. 1, s. 146",
+    "last_amended": "2012-03-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 750",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-750.html"
+  },
+  {
+    "id": "C-46-s751",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "751",
+    "marginal_note": "Costs to successful party in case of libel",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Miscellaneous Provisions",
+    "text": "751 The person in whose favour judgment is given in proceedings by indictment for defamatory libel is entitled to recover from the opposite party costs in a reasonable amount to be fixed by order of the court.",
+    "history": "R.S., 1985, c. C-46, s. 751; 1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 751",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-751.html"
+  },
+  {
+    "id": "C-46-s751.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "751.1",
+    "marginal_note": "How recovered",
+    "part": "PART XXIII - Sentencing",
+    "division": "",
+    "heading": "Miscellaneous Provisions",
+    "text": "751.1 Where costs that are fixed under section 751 are not paid forthwith, the party in whose favour judgment is given may enter judgment for the amount of the costs by filing the order in any civil court of the province in which the trial was held that has jurisdiction to enter a judgment for that amount, and that judgment is enforceable against the opposite party in the same manner as if it were a judgment rendered against that opposite party in that court in civil proceedings.",
+    "history": "1995, c. 22, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 751.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-751.1.html"
+  },
+  {
+    "id": "C-46-s752",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "752",
+    "marginal_note": "Definitions",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "752 In this Part,\ncourt means the court by which an offender in relation to whom an application under this Part is made was convicted, or a superior court of criminal jurisdiction; (tribunal)\ndesignated offence means\n(a) a primary designated offence,\n(b) an offence under any of the following provisions:\n(i) paragraph 81(1)(a) (using explosives),\n(ii) paragraph 81(1)(b) (using explosives),\n(iii) section 85 (using firearm or imitation firearm in commission of offence),\n(iv) section 87 (pointing firearm),\n(iv.1) section 98 (breaking and entering to steal firearm),\n(iv.2) section 98.1 (robbery to steal firearm),\n(v) section 153.1 (sexual exploitation of person with disability),\n(vi) section 163.1 (child sexual abuse and exploitation material),\n(vii) section 170 (parent or guardian procuring sexual activity),\n(viii) section 171 (householder permitting sexual activity by or in presence of child),\n(ix) section 172.1 (luring child),\n(ix.1) section 172.2 (agreement or arrangement — sexual offence against child),\n(x) to (xii) [Repealed, 2014, c. 25, s. 29]\n(xiii) section 245 (administering noxious thing),\n(xiv) section 266 (assault),\n(xv) section 269 (unlawfully causing bodily harm),\n(xvi) section 269.1 (torture),\n(xvii) paragraph 270(1)(a) (assaulting peace officer),\n(xviii) section 273.3 (removal of child from Canada),\n(xix) subsection 279(2) (forcible confinement),\n(xx) section 279.01 (trafficking in persons),\n(xx.1) section 279.011 (trafficking of a person under the age of eighteen years),\n(xx.2) section 279.02 (material benefit — trafficking),\n(xx.3) section 279.03 (withholding or destroying documents — trafficking),\n(xxi) section 279.1 (hostage taking),\n(xxii) section 280 (abduction of person under age of 16),\n(xxiii) section 281 (abduction of person under age of 14),\n(xxiii.1) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years),\n(xxiii.2) section 286.2 (material benefit from sexual services),\n(xxiii.3) section 286.3 (procuring),\n(xxiii.4) section 320.13 (dangerous operation),\n(xxiii.5) subsections 320.14(1), (2) and (3) (operation while impaired),\n(xxiii.6) section 320.15 (failure or refusal to comply with demand),\n(xxiii.7) section 320.16 (failure to stop after accident),\n(xxiii.8) section 320.17 (flight from peace officer),\n(xxiv) section 344 (robbery), and\n(xxv) section 348 (breaking and entering with intent, committing offence or breaking out),\n(c) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 1, 1988:\n(i) subsection 146(2) (sexual intercourse with female between ages of 14 and 16),\n(ii) section 148 (sexual intercourse with feeble-minded),\n(iii) section 166 (parent or guardian procuring defilement), and\n(iv) section 167 (householder permitting defilement),\n(c.1) an offence under any of the following provisions of this Act, as they read from time to time before the day on which this paragraph comes into force:\n(i) subsection 212(1) (procuring),\n(ii) subsection 212(2) (living on the avails of prostitution of person under 18 years),\n(iii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and\n(iv) subsection 212(4) (prostitution of person under 18 years); or\n(d) an attempt or conspiracy to commit an offence referred to in paragraph (b), (c) or (c.1); (infraction désignée)\nlong-term supervision means long-term supervision ordered under subsection 753(4), 753.01(5) or (6) or 753.1(3) or subparagraph 759(3)(a)(i); (surveillance de longue durée)\nprimary designated offence means\n(a) an offence under any of the following provisions:\n(i) section 151 (sexual interference),\n(ii) section 152 (invitation to sexual touching),\n(iii) section 153 (sexual exploitation),\n(iv) section 155 (incest),\n(v) section 239 (attempt to commit murder),\n(vi) section 244 (discharging firearm with intent),\n(vii) section 267 (assault with weapon or causing bodily harm),\n(viii) section 268 (aggravated assault),\n(ix) section 271 (sexual assault),\n(x) section 272 (sexual assault with weapon, threats to third party or causing bodily harm),\n(xi) section 273 (aggravated sexual assault), and\n(xii) subsection 279(1) (kidnapping),\n(b) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 4, 1983:\n(i) section 144 (rape),\n(ii) section 145 (attempt to commit rape),\n(iii) section 149 (indecent assault on female),\n(iv) section 156 (indecent assault on male),\n(v) subsection 245(2) (assault causing bodily harm), and\n(vi) subsection 246(1) (assault with intent) if the intent is to commit an offence referred to in any of subparagraphs (i) to (v) of this paragraph,\n(c) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as enacted by section 19 of An Act to amend the Criminal Code in relation to sexual offences and other offences against the person and to amend certain other Acts in relation thereto or in consequence thereof, chapter 125 of the Statutes of Canada, 1980-81-82-83:\n(i) section 246.1 (sexual assault),\n(ii) section 246.2 (sexual assault with weapon, threats to third party or causing bodily harm), and\n(iii) section 246.3 (aggravated sexual assault),\n(d) an offence under any of the following provisions of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as they read from time to time before January 1, 1988:\n(i) subsection 146(1) (sexual intercourse with female under age of 14), and\n(ii) paragraph 153(1)(a) (sexual intercourse with step-daughter), or\n(e) an attempt or conspiracy to commit an offence referred to in any of paragraphs (a) to (d); (infraction primaire)\nserious personal injury offence means\n(a) an indictable offence, other than high treason, treason, first degree murder or second degree murder, involving\n(i) the use or attempted use of violence against another person, or\n(ii) conduct endangering or likely to endanger the life or safety of another person or inflicting or likely to inflict severe psychological damage on another person,\nand for which the offender may be sentenced to imprisonment for ten years or more, or\n(b) an offence or attempt to commit an offence mentioned in section 271 (sexual assault), 272 (sexual assault with a weapon, threats to a third party or causing bodily harm) or 273 (aggravated sexual assault). (sévices graves à la personne)",
+    "history": "R.S., 1985, c. C-46, s. 752; 2008, c. 6, ss. 40, 61; 2010, c. 3, s. 8; 2012, c. 1, s. 35; 2014, c. 25, s. 29; 2018, c. 21, s. 25; 2024, c. 23, s. 10",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 752",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-752.html"
+  },
+  {
+    "id": "C-46-s752.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "752.01",
+    "marginal_note": "Prosecutor’s duty to advise court",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "752.01 If the prosecutor is of the opinion that an offence for which an offender is convicted is a serious personal injury offence that is a designated offence and that the offender was convicted previously at least twice of a designated offence and was sentenced to at least two years of imprisonment for each of those convictions, the prosecutor shall advise the court, as soon as feasible after the finding of guilt and in any event before sentence is imposed, whether the prosecutor intends to make an application under subsection 752.1(1).",
+    "history": "2008, c. 6, s. 41",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 752.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-752.01.html"
+  },
+  {
+    "id": "C-46-s752.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "752.1",
+    "marginal_note": "Application for remand for assessment",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "752.1\n(1) On application by the prosecutor, if the court is of the opinion that there are reasonable grounds to believe that an offender who is convicted of a serious personal injury offence or an offence referred to in paragraph 753.1(2)(a) might be found to be a dangerous offender under section 753 or a long-term offender under section 753.1, the court shall, by order in writing, before sentence is imposed, remand the offender, for a period not exceeding 60 days, to the custody of a person designated by the court who can perform an assessment or have an assessment performed by experts for use as evidence in an application under section 753 or 753.1.\n(2) [Report] The person to whom the offender is remanded shall file a report of the assessment with the court not later than 30 days after the end of the assessment period and make copies of it available to the prosecutor and counsel for the offender.\n(3) [Extension of time] On application by the prosecutor, the court may extend the period within which the report must be filed by a maximum of 30 days if the court is satisfied that there are reasonable grounds to do so.",
+    "history": "1997, c. 17, s. 4; 2008, c. 6, s. 41",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 752.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-752.1.html"
+  },
+  {
+    "id": "C-46-s753",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753",
+    "marginal_note": "Application for finding that an offender is a dangerous offender",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753\n(1) On application made under this Part after an assessment report is filed under subsection 752.1(2), the court shall find the offender to be a dangerous offender if it is satisfied\n(a) that the offence for which the offender has been convicted is a serious personal injury offence described in paragraph (a) of the definition of that expression in section 752 and the offender constitutes a threat to the life, safety or physical or mental well-being of other persons on the basis of evidence establishing\n(i) a pattern of repetitive behaviour by the offender, of which the offence for which he or she has been convicted forms a part, showing a failure to restrain his or her behaviour and a likelihood of causing death or injury to other persons, or inflicting severe psychological damage on other persons, through failure in the future to restrain his or her behaviour,\n(ii) a pattern of persistent aggressive behaviour by the offender, of which the offence for which he or she has been convicted forms a part, showing a substantial degree of indifference on the part of the offender respecting the reasonably foreseeable consequences to other persons of his or her behaviour, or\n(iii) any behaviour by the offender, associated with the offence for which he or she has been convicted, that is of such a brutal nature as to compel the conclusion that the offender’s behaviour in the future is unlikely to be inhibited by normal standards of behavioural restraint; or\n(b) that the offence for which the offender has been convicted is a serious personal injury offence described in paragraph (b) of the definition of that expression in section 752 and the offender, by his or her conduct in any sexual matter including that involved in the commission of the offence for which he or she has been convicted, has shown a failure to control his or her sexual impulses and a likelihood of causing injury, pain or other evil to other persons through failure in the future to control his or her sexual impulses.\n(1.1) [Presumption] If the court is satisfied that the offence for which the offender is convicted is a primary designated offence for which it would be appropriate to impose a sentence of imprisonment of two years or more and that the offender was convicted previously at least twice of a primary designated offence and was sentenced to at least two years of imprisonment for each of those convictions, the conditions in paragraph (1)(a) or (b), as the case may be, are presumed to have been met unless the contrary is proved on a balance of probabilities.\n(2) [Time for making application] An application under subsection (1) must be made before sentence is imposed on the offender unless\n(a) before the imposition of sentence, the prosecutor gives notice to the offender of a possible intention to make an application under section 752.1 and an application under subsection (1) not later than six months after that imposition; and\n(b) at the time of the application under subsection (1) that is not later than six months after the imposition of sentence, it is shown that relevant evidence that was not reasonably available to the prosecutor at the time of the imposition of sentence became available in the interim.\n(3) [Application for remand for assessment after imposition of sentence] Notwithstanding subsection 752.1(1), an application under that subsection may be made after the imposition of sentence or after an offender begins to serve the sentence in a case to which paragraphs (2)(a) and (b) apply.\n(4) [Sentence for dangerous offender] If the court finds an offender to be a dangerous offender, it shall\n(a) impose a sentence of detention in a penitentiary for an indeterminate period;\n(b) impose a sentence for the offence for which the offender has been convicted — which must be a minimum punishment of imprisonment for a term of two years — and order that the offender be subject to long-term supervision for a period that does not exceed 10 years; or\n(c) impose a sentence for the offence for which the offender has been convicted.\n(4.1) [Sentence of indeterminate detention] The court shall impose a sentence of detention in a penitentiary for an indeterminate period unless it is satisfied by the evidence adduced during the hearing of the application that there is a reasonable expectation that a lesser measure under paragraph (4)(b) or (c) will adequately protect the public against the commission by the offender of murder or a serious personal injury offence.\n(4.2) [If application made after sentencing] If the application is made after the offender begins to serve the sentence in a case to which paragraphs (2)(a) and (b) apply, a sentence imposed under paragraph (4)(a), or a sentence imposed and an order made under paragraph 4(b), replaces the sentence that was imposed for the offence for which the offender was convicted.\n(5) [If offender not found to be dangerous offender] If the court does not find an offender to be a dangerous offender,\n(a) the court may treat the application as an application to find the offender to be a long-term offender, section 753.1 applies to the application and the court may either find that the offender is a long-term offender or hold another hearing for that purpose; or\n(b) the court may impose sentence for the offence for which the offender has been convicted.\n(6) [Repealed, 2008, c. 6, s. 42]",
+    "history": "R.S., 1985, c. C-46, s. 753; 1997, c. 17, s. 4; 2008, c. 6, s. 42",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.html"
+  },
+  {
+    "id": "C-46-s753.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753.01",
+    "marginal_note": "Application for remand for assessment — later conviction",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753.01\n(1) If an offender who is found to be a dangerous offender is later convicted of a serious personal injury offence or an offence under subsection 753.3(1), on application by the prosecutor, the court shall, by order in writing, before sentence is imposed, remand the offender, for a period not exceeding 60 days, to the custody of a person designated by the court who can perform an assessment or have an assessment performed by experts for use as evidence in an application under subsection (4).\n(2) [Report] The person to whom the offender is remanded shall file a report of the assessment with the court not later than 30 days after the end of the assessment period and make copies of it available to the prosecutor and counsel for the offender.\n(3) [Extension of time] On application by the prosecutor, the court may extend the period within which the report must be filed by a maximum of 30 days if the court is satisfied that there are reasonable grounds to do so.\n(4) [Application for new sentence or order] After the report is filed, the prosecutor may apply for a sentence of detention in a penitentiary for an indeterminate period, or for an order that the offender be subject to a new period of long-term supervision in addition to any other sentence that may be imposed for the offence.\n(5) [Sentence of indeterminate detention] If the application is for a sentence of detention in a penitentiary for an indeterminate period, the court shall impose that sentence unless it is satisfied by the evidence adduced during the hearing of the application that there is a reasonable expectation that a sentence for the offence for which the offender has been convicted — with or without a new period of long-term supervision — will adequately protect the public against the commission by the offender of murder or a serious personal injury offence.\n(6) [New long-term supervision] If the application is for a new period of long-term supervision, the court shall order that the offender be subject to a new period of long-term supervision in addition to a sentence for the offence for which they have been convicted unless it is satisfied by the evidence adduced during the hearing of the application that there is a reasonable expectation that the sentence alone will adequately protect the public against the commission by the offender of murder or a serious personal injury offence.",
+    "history": "2008, c. 6, s. 43",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.01.html"
+  },
+  {
+    "id": "C-46-s753.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753.02",
+    "marginal_note": "Victim evidence",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753.02 Any evidence given during the hearing of an application made under subsection 753(1) by a victim of an offence for which the offender was convicted is deemed also to have been given during any hearing held with respect to the offender under paragraph 753(5)(a) or subsection 753.01(5) or (6).",
+    "history": "2008, c. 6, s. 43",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.02.html"
+  },
+  {
+    "id": "C-46-s753.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753.1",
+    "marginal_note": "Application for finding that an offender is a long-term offender",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753.1\n(1) The court may, on application made under this Part following the filing of an assessment report under subsection 752.1(2), find an offender to be a long-term offender if it is satisfied that\n(a) it would be appropriate to impose a sentence of imprisonment of two years or more for the offence for which the offender has been convicted;\n(b) there is a substantial risk that the offender will reoffend; and\n(c) there is a reasonable possibility of eventual control of the risk in the community.\n(2) [Substantial risk] The court shall be satisfied that there is a substantial risk that the offender will reoffend if\n(a) the offender has been convicted of an offence under section 151 (sexual interference), 152 (invitation to sexual touching) or 153 (sexual exploitation), subsection 163.1(2) (making child sexual abuse and exploitation material), 163.1(3) (distribution, etc., of child sexual abuse and exploitation material), 163.1(4) (possession of child sexual abuse and exploitation material) or 163.1(4.1) (accessing child sexual abuse and exploitation material), section 170 (parent or guardian procuring sexual activity), 171 (householder permitting sexual activity), 171.1 (making sexually explicit material available to child), 172.1 (luring a child) or 172.2 (agreement or arrangement — sexual offence against child), subsection 173(2) (exposure) or section 271 (sexual assault), 272 (sexual assault with a weapon), 273 (aggravated sexual assault) or 279.011 (trafficking — person under 18 years) or subsection 279.02(2) (material benefit — trafficking of person under 18 years), 279.03(2) (withholding or destroying documents — trafficking of person under 18 years), 286.1(2) (obtaining sexual services for consideration from person under 18 years), 286.2(2) (material benefit from sexual services provided by person under 18 years) or 286.3(2) (procuring — person under 18 years), or has engaged in serious conduct of a sexual nature in the commission of another offence of which the offender has been convicted; and\n(b) the offender\n(i) has shown a pattern of repetitive behaviour, of which the offence for which he or she has been convicted forms a part, that shows a likelihood of the offender’s causing death or injury to other persons or inflicting severe psychological damage on other persons, or\n(ii) by conduct in any sexual matter including that involved in the commission of the offence for which the offender has been convicted, has shown a likelihood of causing injury, pain or other evil to other persons in the future through similar offences.\n(3) [Sentence for long-term offender] If the court finds an offender to be a long-term offender, it shall\n(a) impose a sentence for the offence for which the offender has been convicted, which must be a minimum punishment of imprisonment for a term of two years; and\n(b) order that the offender be subject to long-term supervision for a period that does not exceed 10 years.\n(3.1) [Exception — if application made after sentencing] The court may not impose a sentence under paragraph (3)(a) and the sentence that was imposed for the offence for which the offender was convicted stands despite the offender’s being found to be a long-term offender, if the application was one that\n(a) was made after the offender begins to serve the sentence in a case to which paragraphs 753(2)(a) and (b) apply; and\n(b) was treated as an application under this section further to the court deciding to do so under paragraph 753(5)(a).\n(4) and (5) [Repealed, 2008, c. 6, s. 44]\n(6) [If offender not found to be long-term offender] If the court does not find an offender to be a long-term offender, the court shall impose sentence for the offence for which the offender has been convicted.",
+    "history": "1997, c. 17, s. 4; 2002, c. 13, s. 76; 2008, c. 6, s. 44; 2012, c. 1, s. 36; 2014, c. 25, s. 30; 2024, c. 23, s. 11",
+    "last_amended": "2025-10-10",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.1.html"
+  },
+  {
+    "id": "C-46-s753.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753.2",
+    "marginal_note": "Long-term supervision",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753.2\n(1) Subject to subsection (2), an offender who is subject to long-term supervision shall be supervised in the community in accordance with the Corrections and Conditional Release Act when the offender has finished serving\n(a) the sentence for the offence for which the offender has been convicted; and\n(b) all other sentences for offences for which the offender is convicted and for which sentence of a term of imprisonment is imposed on the offender, either before or after the conviction for the offence referred to in paragraph (a).\n(2) [Sentence served concurrently with supervision] A sentence imposed on an offender referred to in subsection (1), other than a sentence that requires imprisonment, is to be served concurrently with the long-term supervision.\n(3) [Application for reduction in period of long-term supervision] An offender who is required to be supervised, a member of the Parole Board of Canada or, on approval of that Board, the offender’s parole supervisor, as defined in subsection 99(1) of the Corrections and Conditional Release Act, may apply to a superior court of criminal jurisdiction for an order reducing the period of long-term supervision or terminating it on the ground that the offender no longer presents a substantial risk of reoffending and thereby being a danger to the community. The onus of proving that ground is on the applicant.\n(4) [Notice to Attorney General] The applicant must give notice of an application under subsection (3) to the Attorney General at the time the application is made.",
+    "history": "1997, c. 17, s. 4; 2008, c. 6, s. 45; 2012, c. 1, ss. 147, 160",
+    "last_amended": "2013-02-28",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.2.html"
+  },
+  {
+    "id": "C-46-s753.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753.3",
+    "marginal_note": "Breach of long-term supervision",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753.3\n(1) An offender who, without reasonable excuse, fails or refuses to comply with long-term supervision is guilty of\n(a) an indictable offence and liable to imprisonment for a term of not more than 10 years; or\n(b) an offence punishable on summary conviction.\n(2) [Where accused may be tried and punished] An accused who is charged with an offence under subsection (1) may be tried and punished by any court having jurisdiction to try that offence in the place where the offence is alleged to have been committed or in the place where the accused is found, is arrested or is in custody, but if the place where the accused is found, is arrested or is in custody is outside the province in which the offence is alleged to have been committed, no proceedings in respect of that offence shall be instituted in that place without the consent of the Attorney General of that province.",
+    "history": "1997, c. 17, s. 4; 2008, c. 6, s. 46; 2019, c. 25, s. 307",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.3.html"
+  },
+  {
+    "id": "C-46-s753.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "753.4",
+    "marginal_note": "New offence",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "753.4\n(1) If an offender who is subject to long-term supervision commits one or more offences under this or any other Act and a court imposes a sentence of imprisonment for the offence or offences, the long-term supervision is interrupted until the offender has finished serving all the sentences, unless the court orders its termination.\n(2) [Reduction in term of long-term supervision] A court that imposes a sentence of imprisonment under subsection (1) may order a reduction in the length of the period of the offender’s long-term supervision.",
+    "history": "1997, c. 17, s. 4; 2008, c. 6, s. 47",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 753.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-753.4.html"
+  },
+  {
+    "id": "C-46-s754",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "754",
+    "marginal_note": "Hearing of application",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "754\n(1) With the exception of an application for remand for assessment, the court may not hear an application made under this Part unless\n(a) the Attorney General of the province in which the offender was tried has, either before or after the making of the application, consented to the application;\n(b) at least seven days notice has been given to the offender by the prosecutor, following the making of the application, outlining the basis on which it is intended to found the application; and\n(c) a copy of the notice has been filed with the clerk of the court or the provincial court judge, as the case may be.\n(2) [By court alone] An application under this Part shall be heard and determined by the court without a jury.\n(3) [When proof unnecessary] For the purposes of an application under this Part, where an offender admits any allegations contained in the notice referred to in paragraph (1)(b), no proof of those allegations is required.\n(4) [Proof of consent] The production of a document purporting to contain any nomination or consent that may be made or given by the Attorney General under this Part and purporting to be signed by the Attorney General is, in the absence of any evidence to the contrary, proof of that nomination or consent without proof of the signature or the official character of the person appearing to have signed the document.",
+    "history": "R.S., 1985, c. C-46, s. 754; R.S., 1985, c. 27 (1st Supp.), s. 203; 2008, c. 6, s. 48",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 754",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-754.html"
+  },
+  {
+    "id": "C-46-s755",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "755",
+    "marginal_note": "Exception to long-term supervision — life sentence",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "755\n(1) The court shall not order that an offender be subject to long-term supervision if they have been sentenced to life imprisonment.\n(2) [Maximum length of long-term supervision] The periods of long-term supervision to which an offender is subject at any particular time must not total more than 10 years.",
+    "history": "R.S., 1985, c. C-46, s. 755; 1997, c. 17, s. 5; 2008, c. 6, s. 49",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 755",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-755.html"
+  },
+  {
+    "id": "C-46-s756",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "756",
+    "marginal_note": "",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "756 [Repealed, 1997, c. 17, s. 5]",
+    "history": "",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 756",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-756.html"
+  },
+  {
+    "id": "C-46-s757",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "757",
+    "marginal_note": "Evidence of character",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "757 Without prejudice to the right of the offender to tender evidence as to their character and repute, if the court thinks fit, evidence of character and repute may be admitted\n(a) on the question of whether the offender is or is not a dangerous offender or a long-term offender; and\n(b) in connection with a sentence to be imposed or an order to be made under this Part.",
+    "history": "R.S., 1985, c. C-46, s. 757; 1997, c. 17, s. 5; 2008, c. 6, s. 50",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 757",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-757.html"
+  },
+  {
+    "id": "C-46-s758",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "758",
+    "marginal_note": "Presence of accused at hearing of application",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "758\n(1) The offender shall be present at the hearing of the application under this Part and if at the time the application is to be heard\n(a) he is confined in a prison, the court may order, in writing, the person having the custody of the accused to bring him before the court; or\n(b) he is not confined in a prison, the court shall issue a summons or a warrant to compel the accused to attend before the court and the provisions of Part XVI relating to summons and warrant are applicable with such modifications as the circumstances require.\n(2) [Exception] Notwithstanding subsection (1), the court may\n(a) cause the offender to be removed and to be kept out of court, where he misconducts himself by interrupting the proceedings so that to continue the proceedings in his presence would not be feasible; or\n(b) permit the offender to be out of court during the whole or any part of the hearing on such conditions as the court considers proper.",
+    "history": "R.S., c. C-34, s. 693; 1976-77, c. 53, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 758",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-758.html"
+  },
+  {
+    "id": "C-46-s759",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "759",
+    "marginal_note": "Appeal — offender",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "759\n(1) An offender who is found to be a dangerous offender or a long-term offender may appeal to the court of appeal from a decision made under this Part on any ground of law or fact or mixed law and fact.\n(1.1) [Repealed, 2008, c. 6, s. 51]\n(2) [Appeal — Attorney General] The Attorney General may appeal to the court of appeal from a decision made under this Part on any ground of law.\n(3) [Disposition of appeal] The court of appeal may\n(a) allow the appeal and\n(i) find that an offender is or is not a dangerous offender or a long-term offender or impose a sentence that may be imposed or an order that may be made by the trial court under this Part, or\n(ii) order a new hearing, with any directions that the court considers appropriate; or\n(b) dismiss the appeal.\n(3.1) and (3.2) [Repealed, 2008, c. 6, s. 51]\n(4) [Effect of decision] A decision of the court of appeal has the same force and effect as if it were a decision of the trial court.\n(4.1) to (5) [Repealed, 2008, c. 6, s. 51]\n(6) [Commencement of sentence] Notwithstanding subsection 719(1), a sentence imposed on an offender by the court of appeal pursuant to this section shall be deemed to have commenced when the offender was sentenced by the court by which he was convicted.\n(7) [Part XXI applies re appeals] The provisions of Part XXI with respect to procedure on appeals apply, with such modifications as the circumstances require, to appeals under this section.",
+    "history": "R.S., 1985, c. C-46, s. 759; 1995, c. 22, s. 10; 1997, c. 17, s. 6; 2008, c. 6, s. 51",
+    "last_amended": "2008-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 759",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-759.html"
+  },
+  {
+    "id": "C-46-s760",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "760",
+    "marginal_note": "Disclosure to Correctional Service of Canada",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "760 Where a court finds an offender to be a dangerous offender or a long-term offender, the court shall order that a copy of all reports and testimony given by psychiatrists, psychologists, criminologists and other experts and any observations of the court with respect to the reasons for the finding, together with a transcript of the trial of the offender, be forwarded to the Correctional Service of Canada for information.",
+    "history": "R.S., 1985, c. C-46, s. 760; 1997, c. 17, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 760",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-760.html"
+  },
+  {
+    "id": "C-46-s761",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "761",
+    "marginal_note": "Review for parole",
+    "part": "PART XXIV - Dangerous Offenders and Long-term Offenders",
+    "division": "",
+    "heading": "Dangerous Offenders and Long-Term Offenders",
+    "text": "761\n(1) Subject to subsection (2), where a person is in custody under a sentence of detention in a penitentiary for an indeterminate period, the Parole Board of Canada shall, as soon as possible after the expiration of seven years from the day on which that person was taken into custody and not later than every two years after the previous review, review the condition, history and circumstances of that person for the purpose of determining whether he or she should be granted parole under Part II of the Corrections and Conditional Release Act and, if so, on what conditions.\n(2) [Idem] Where a person is in custody under a sentence of detention in a penitentiary for an indeterminate period that was imposed before October 15, 1977, the Parole Board of Canada shall, at least once in every year, review the condition, history and circumstances of that person for the purpose of determining whether he should be granted parole under Part II of the Corrections and Conditional Release Act and, if so, on what conditions.",
+    "history": "R.S., 1985, c. C-46, s. 761; 1992, c. 20, s. 215; 1997, c. 17, s. 8; 2012, c. 1, s. 160",
+    "last_amended": "2013-02-28",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 761",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-761.html"
+  },
+  {
+    "id": "C-46-s762",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "762",
+    "marginal_note": "Applications for forfeiture",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "762\n(1) Applications for the forfeiture of an amount set out in an undertaking, release order or recognizance must be made to the courts designated in column II of the schedule of the respective provinces designated in column I of the schedule.\n(2) [Definitions] In this Part,\nclerk of the court means the officer designated in column III of the schedule in respect of the court designated in column II of the schedule; (greffier du tribunal)\nschedule means the schedule to this Part. (annexe)",
+    "history": "R.S., 1985, c. C-46, s. 762; 2019, c. 25, s. 309",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 762",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-762.html"
+  },
+  {
+    "id": "C-46-s763",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "763",
+    "marginal_note": "Undertaking or release order binding on person",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "763\n(1) If a person is bound by an undertaking, release order or recognizance to appear before a court, provincial court judge or justice for any purpose and the session or sittings of that court or the proceedings are adjourned or an order is made changing the place of trial, that person and their sureties continue to be bound by the undertaking, release order or recognizance as if it had been entered into or issued with respect to the resumed proceedings or the trial at the time and place at which the proceedings are ordered to be resumed or the trial is ordered to be held.\n(2) [Summary of certain provisions] A summary of section 763 must be set out in any undertaking, release order or recognizance.",
+    "history": "R.S., 1985, c. C-46, s. 763; R.S., 1985, c. 27 (1st Supp.), s. 203; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 763",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-763.html"
+  },
+  {
+    "id": "C-46-s764",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "764",
+    "marginal_note": "Undertaking or release order binding on accused",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "764\n(1) If an accused is bound by an undertaking or release order to appear for trial, their arraignment or conviction does not cancel the undertaking or release order, and it continues to bind them and their sureties for their appearance until the accused is discharged or sentenced, as the case may be.\n(2) [Committal or new sureties] Despite subsection (1), the court, provincial court judge or justice may commit an accused to prison or may require them to furnish new or additional sureties for their appearance until the accused is discharged or sentenced, as the case may be.\n(3) [Effect of committal] The sureties of an accused who is bound by a release order to appear for trial are discharged if the accused is committed to prison under subsection (2).\n(4) [Summary of certain provisions] A summary of subsections (1) to (3) must be set out in any undertaking or release order.",
+    "history": "R.S., 1985, c. C-46, s. 764; R.S., 1985, c. 27 (1st Supp.), s. 203; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 764",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-764.html"
+  },
+  {
+    "id": "C-46-s765",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "765",
+    "marginal_note": "Effect of subsequent arrest",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "765 If an accused is bound by an undertaking or a release order to appear for trial, their arrest on another charge does not cancel the undertaking or release order, and it continues to bind them and their sureties for their appearance until the accused is discharged or sentenced, as the case may be, in respect of the offence to which the undertaking or release order relates.",
+    "history": "R.S., 1985, c. C-46, s. 765; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 765",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-765.html"
+  },
+  {
+    "id": "C-46-s766",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "766",
+    "marginal_note": "Render of accused by sureties",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "766\n(1) A surety for a person who is subject to a release order or recognizance may, by an application in writing to a court, provincial court judge or justice, apply to be relieved of their obligation under the release order or recognizance, and the court, provincial court judge or justice shall then make an order in writing for committal of that person to the prison named in that order.\n(2) [Arrest] An order issued by a court, provincial court judge or justice under subsection (1) must be given to the surety and, on receipt of it, the surety or any peace officer may arrest the person named in the order and deliver that person with the order to the keeper of the prison named in the order, and the keeper shall receive and imprison that person until the person is discharged according to law.\n(3) [Certificate and entry of render] If a court, provincial court judge or justice issues an order under subsection (1) and receives from the sheriff a certificate that the person named in the order has been committed to prison under subsection (2), the court, provincial court judge or justice shall order an entry of the committal to be endorsed on the release order or recognizance, as the case may be.\n(4) [Discharge of sureties] An endorsement under subsection (3) cancels the release order or recognizance, as the case may be, and discharges the sureties.",
+    "history": "R.S., 1985, c. C-46, s. 766; R.S., 1985, c. 27 (1st Supp.), s. 203; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 766",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-766.html"
+  },
+  {
+    "id": "C-46-s767",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "767",
+    "marginal_note": "Render of accused in court by sureties",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "767 A surety for a person who is subject to a release order or recognizance may bring that person before the court where the person is required to appear or where the person entered into the recognizance at any time during the sittings of that court and before the person’s trial, and the surety may discharge their obligation under the release order or recognizance by giving that person into the custody of the court. The court shall then commit that person to prison until the person is discharged according to law.",
+    "history": "R.S., 1985, c. C-46, s. 767; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 767",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-767.html"
+  },
+  {
+    "id": "C-46-s767.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "767.1",
+    "marginal_note": "Substitution of surety",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "767.1\n(1) If a surety for a person who is subject to a release order or recognizance has given the person into the custody of a court under section 767, or a surety applies to be relieved of their obligation under the release order or recognizance under subsection 766(1), the court, justice or provincial court judge, as the case may be, may, instead of committing or issuing an order for the committal of the person to prison, substitute any other suitable person for the surety under the release order or recognizance.\n(2) [Signing of release order or recognizance by new sureties] If a person substituted for a surety under a release order or recognizance under subsection (1) signs the release order or recognizance, the original surety is discharged, but the release order or recognizance is not otherwise affected.",
+    "history": "R.S., 1985, c. 27 (1st Supp.), s. 167; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 767.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-767.1.html"
+  },
+  {
+    "id": "C-46-s768",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "768",
+    "marginal_note": "Rights of surety preserved",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "768 Nothing in this Part limits any right that a surety has of taking and giving into custody any person for whom they are a surety under a release order or recognizance.",
+    "history": "R.S., 1985, c. C-46, s. 768; 2019, c. 25, s. 310",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 768",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-768.html"
+  },
+  {
+    "id": "C-46-s769",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "769",
+    "marginal_note": "Application of judicial interim release provisions",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "769 Where a surety for a person has rendered him into custody and that person has been committed to prison, the provisions of Parts XVI, XXI and XXVII relating to judicial interim release apply, with such modifications as the circumstances require, in respect of him and he shall forthwith be taken before a justice or judge as an accused charged with an offence or as an appellant, as the case may be, for the purposes of those provisions.",
+    "history": "R.S., c. C-34, s. 703; R.S., c. 2(2nd Supp.), s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 769",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-769.html"
+  },
+  {
+    "id": "C-46-s770",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "770",
+    "marginal_note": "Default to be endorsed",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "770\n(1) If, in proceedings to which this Act applies, a person who is subject to an undertaking, release order or recognizance does not comply with any of its conditions, a court, provincial court judge or justice having knowledge of the facts shall endorse or cause to be endorsed on the undertaking, release order or recognizance a certificate in Form 33 setting out\n(a) the nature of the default;\n(b) the reason for the default, if it is known;\n(c) whether the ends of justice have been defeated or delayed by reason of the default; and\n(d) the names and addresses of the principal and sureties.\n(2) [Transmission to clerk of court] Once endorsed, the undertaking, release order or recognizance must be sent to the clerk of the court and shall be kept by them with the records of the court.\n(3) [Certificate is evidence] A certificate that has been endorsed on the undertaking, release order or recognizance is evidence of the default to which it relates.\n(4) [Transmission of deposit] If, in proceedings to which this section applies, the principal or surety has deposited money as security for the performance of a condition of an undertaking, release order or recognizance, that money must be sent to the clerk of the court with the defaulted undertaking, release order or recognizance, to be dealt with in accordance with this Part.",
+    "history": "R.S., 1985, c. C-46, s. 770; R.S., 1985, c. 27 (1st Supp.), s. 203; 1997, c. 18, s. 108; 2019, c. 25, s. 311",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 770",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-770.html"
+  },
+  {
+    "id": "C-46-s771",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "771",
+    "marginal_note": "Proceedings in case of default",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "771\n(1) If an undertaking, release order or recognizance has been endorsed with a certificate and has been received by the clerk of the court,\n(a) a judge of the court shall, on the request of the clerk of the court or the Attorney General or counsel acting on the Attorney General’s or counsel’s behalf, as the case may be, fix a time and place for the hearing of an application for the forfeiture of the amount set out in the undertaking, release order or recognizance; and\n(b) the clerk of the court shall, not less than 10 days before the time fixed under paragraph (a) for the hearing, send by registered mail, or have served in the manner directed by the court or prescribed by the rules of court, to each principal and surety, at the address set out in the certificate, a notice requiring the person to appear at the time and place fixed by the judge to show cause why the amount set out in the undertaking, release order or recognizance should not be forfeited.\n(2) [Order of judge] If subsection (1) has been complied with, the judge may, after giving the parties an opportunity to be heard, in the judge’s discretion grant or refuse the application and make any order with respect to the forfeiture of the amount that the judge considers proper.\n(3) [Judgment debtors of the Crown] If a judge orders forfeiture of the amount set out in the undertaking, release order or recognizance, the principal and their sureties become judgment debtors of the Crown, each in the amount that the judge orders them to pay.\n(3.1) [Order may be filed] An order made under subsection (2) may be filed with the clerk of the superior court and if one is filed, the clerk shall issue a writ of fieri facias in Form 34 and deliver it to the sheriff of each of the territorial divisions in which the principal or any surety resides, carries on business or has property.\n(4) [Transfer of deposit] If a deposit has been made by a person against whom an order for forfeiture has been made, no writ of fieri facias may be issued, but the amount of the deposit must be transferred by the person who has custody of it to the person who is entitled by law to receive it.",
+    "history": "R.S., 1985, c. C-46, s. 771; R.S., 1985, c. 27 (1st Supp.), s. 168; 1994, c. 44, s. 78; 1999, c. 5, s. 43; 2019, c. 25, s. 311",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 771",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-771.html"
+  },
+  {
+    "id": "C-46-s772",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "772",
+    "marginal_note": "Levy under writ",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "772\n(1) Where a writ of fieri facias is issued pursuant to section 771, the sheriff to whom it is delivered shall execute the writ and deal with the proceeds thereof in the same manner in which he is authorized to execute and deal with the proceeds of writs of fieri facias issued out of superior courts in the province in civil proceedings.\n(2) [Costs] Where this section applies, the Crown is entitled to the costs of execution and of proceedings incidental thereto that are fixed, in the Province of Quebec, by any tariff applicable in the Superior Court in civil proceedings, and in any other province, by any tariff applicable in the superior court of the province in civil proceedings, as the judge may direct.",
+    "history": "R.S., c. C-34, s. 706",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 772",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-772.html"
+  },
+  {
+    "id": "C-46-s773",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "773",
+    "marginal_note": "Committal when writ not satisfied",
+    "part": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "division": "",
+    "heading": "PART XXV - Effect and Enforcement of Undertakings, Release Orders and Recognizances",
+    "text": "773\n(1) Where a writ of fieri facias has been issued under this Part and it appears from a certificate in a return made by the sheriff that sufficient goods and chattels, lands and tenements cannot be found to satisfy the writ, or that the proceeds of the execution of the writ are not sufficient to satisfy it, a judge of the court may, upon the application of the Attorney General or counsel acting on his behalf, fix a time and place for the sureties to show cause why a warrant of committal should not be issued in respect of them.\n(2) [Notice] Seven clear days notice of the time and place fixed for the hearing pursuant to subsection (1) shall be given to the sureties.\n(3) [Hearing] The judge shall, at the hearing held pursuant to subsection (1), inquire into the circumstances of the case and may in his discretion\n(a) order the discharge of the amount for which the surety is liable; or\n(b) make any order with respect to the surety and to his imprisonment that he considers proper in the circumstances and issue a warrant of committal in Form 27.\n(4) [Warrant to committal] A warrant of committal issued pursuant to this section authorizes the sheriff to take into custody the person in respect of whom the warrant was issued and to confine him in a prison in the territorial division in which the writ was issued or in the prison nearest to the court, until satisfaction is made or until the period of imprisonment fixed by the judge has expired.\n(5) [Definition of Attorney General] In this section and in section 771, Attorney General means, where subsection 734.4(2) applies, the Attorney General of Canada.",
+    "history": "R.S., 1985, c. C-46, s. 773; 1995, c. 22, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 773",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-773.html"
+  },
+  {
+    "id": "C-46-s774",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "774",
+    "marginal_note": "Application of Part",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "774 This Part applies to proceedings in criminal matters by way of certiorari, habeas corpus, mandamus, procedendo and prohibition.",
+    "history": "R.S., 1985, c. C-46, s. 774; R.S., 1985, c. 27 (1st Supp.), s. 169",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 774",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-774.html"
+  },
+  {
+    "id": "C-46-s774.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "774.1",
+    "marginal_note": "Appearance in person — habeas corpus",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "774.1 Despite any other provision of this Act, the person who is the subject of a writ of habeas corpus must appear in court in person.",
+    "history": "2002, c. 13, s. 77; 2022, c. 17, s. 50(E)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 774.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-774.1.html"
+  },
+  {
+    "id": "C-46-s775",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "775",
+    "marginal_note": "Detention on inquiry to determine legality of imprisonment",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "775 Where proceedings to which this Part applies have been instituted before a judge or court having jurisdiction, by or in respect of a person who is in custody by reason that he is charged with or has been convicted of an offence, to have the legality of his imprisonment determined, the judge or court may, without determining the question, make an order for the further detention of that person and direct the judge, justice or provincial court judge under whose warrant he is in custody, or any other judge, justice or provincial court judge, to take any proceedings, hear such evidence or do any other thing that, in the opinion of the judge or court, will best further the ends of justice.",
+    "history": "R.S., 1985, c. C-46, s. 775; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 775",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-775.html"
+  },
+  {
+    "id": "C-46-s776",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "776",
+    "marginal_note": "Where conviction or order not reviewable",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "776 No conviction or order shall be removed by certiorari\n(a) where an appeal was taken, whether or not the appeal has been carried to a conclusion; or\n(b) where the defendant appeared and pleaded and the merits were tried, and an appeal might have been taken, but the defendant did not appeal.",
+    "history": "R.S., c. C-34, s. 710",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 776",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-776.html"
+  },
+  {
+    "id": "C-46-s777",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "777",
+    "marginal_note": "Conviction or order remediable, when",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "777\n(1) No conviction, order or warrant for enforcing a conviction or order shall, on being removed by certiorari, be held to be invalid by reason of any irregularity, informality or insufficiency therein, where the court before which or the judge before whom the question is raised, on perusal of the evidence, is satisfied\n(a) that an offence of the nature described in the conviction, order or warrant, as the case may be, was committed,\n(b) that there was jurisdiction to make the conviction or order or issue the warrant, as the case may be, and\n(c) that the punishment imposed, if any, was not in excess of the punishment that might lawfully have been imposed,\nbut the court or judge has the same powers to deal with the proceedings in the manner that the court or judge considers proper that are conferred on a court to which an appeal might have been taken.\n(2) [Correcting punishment] Where, in proceedings to which subsection (1) applies, the court or judge is satisfied that a person was properly convicted of an offence but the punishment that was imposed is greater than the punishment that might lawfully have been imposed, the court or judge\n(a) shall correct the sentence,\n(i) where the punishment is a fine, by imposing a fine that does not exceed the maximum fine that might lawfully have been imposed,\n(ii) where the punishment is imprisonment, and the person has not served a term of imprisonment under the sentence that is equal to or greater than the term of imprisonment that might lawfully have been imposed, by imposing a term of imprisonment that does not exceed the maximum term of imprisonment that might lawfully have been imposed, or\n(iii) where the punishment is a fine and imprisonment, by imposing a punishment in accordance with subparagraph (i) or (ii), as the case requires; or\n(b) shall remit the matter to the convicting judge, justice or provincial court judge and direct him to impose a punishment that is not greater than the punishment that may be lawfully imposed.\n(3) [Amendment] Where an adjudication is varied pursuant to subsection (1) or (2), the conviction and warrant of committal, if any, shall be amended to conform to the adjudication as varied.\n(4) [Sufficiency of statement] Any statement that appears in a conviction and is sufficient for the purpose of the conviction is sufficient for the purposes of an information, summons, order or warrant in which it appears in the proceedings.",
+    "history": "R.S., 1985, c. C-46, s. 777; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 777",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-777.html"
+  },
+  {
+    "id": "C-46-s778",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "778",
+    "marginal_note": "Irregularities within section 777",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "778 Without restricting the generality of section 777, that section shall be deemed to apply where\n(a) the statement of the adjudication or of any other matter or thing is in the past tense instead of in the present tense;\n(b) the punishment imposed is less than the punishment that might by law have been imposed for the offence that appears by the evidence to have been committed; or\n(c) there has been an omission to negative circumstances, the existence of which would make the act complained of lawful, whether those circumstances are stated by way of exception or otherwise in the provision under which the offence is charged or are stated in another provision.",
+    "history": "R.S., c. C-34, s. 712",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 778",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-778.html"
+  },
+  {
+    "id": "C-46-s779",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "779",
+    "marginal_note": "General order for security by recognizance",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "779\n(1) A court that has authority to quash a conviction, order or other proceeding on certiorari may prescribe by general order that no motion to quash any such conviction, order or other proceeding removed to the court by certiorari shall be heard unless the defendant has entered into a recognizance with one or more sufficient sureties, before one or more justices of the territorial division in which the conviction or order was made or before a judge or other officer, or has made a deposit to be prescribed with a condition that the defendant will prosecute the writ of certiorari at his own expense, without wilful delay, and, if ordered, will pay to the person in whose favour the conviction, order or other proceeding is affirmed his full costs and charges to be taxed according to the practice of the court where the conviction, order or proceeding is affirmed.\n(2) [Provisions of Part XXV] The provisions of Part XXV relating to forfeiture of an amount set out in a recognizance apply to a recognizance entered into under this section.",
+    "history": "R.S., 1985, c. C-46, s. 779; 2019, c. 25, s. 313",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 779",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-779.html"
+  },
+  {
+    "id": "C-46-s780",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "780",
+    "marginal_note": "Effect of order dismissing application to quash",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "780 Where a motion to quash a conviction, order or other proceeding is refused, the order of the court refusing the application is sufficient authority for the clerk of the court forthwith to return the conviction, order or proceeding to the court from which or the person from whom it was removed, and for proceedings to be taken with respect thereto for the enforcement thereof.",
+    "history": "R.S., c. C-34, s. 714",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 780",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-780.html"
+  },
+  {
+    "id": "C-46-s781",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "781",
+    "marginal_note": "Want of proof of order in council",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "781\n(1) No order, conviction or other proceeding shall be quashed or set aside, and no defendant shall be discharged, by reason only that evidence has not been given\n(a) of a proclamation or order of the Governor in Council or the lieutenant governor in council;\n(b) of rules, regulations or by-laws made by the Governor in Council under an Act of Parliament or by the lieutenant governor in council under an Act of the legislature of the province; or\n(c) of the publication of a proclamation, order, rule, regulation or by-law in the Canada Gazette or in the official gazette for the province.\n(2) [Judicial notice] Proclamations, orders, rules, regulations and by-laws mentioned in subsection (1) and the publication thereof shall be judicially noticed.",
+    "history": "R.S., c. C-34, s. 715",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 781",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-781.html"
+  },
+  {
+    "id": "C-46-s782",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "782",
+    "marginal_note": "Defect in form",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "782 No warrant of committal shall, on certiorari or habeas corpus, be held to be void by reason only of any defect therein, where\n(a) it is alleged in the warrant that the defendant was convicted; and\n(b) there is a valid conviction to sustain the warrant.",
+    "history": "R.S., c. C-34, s. 716",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 782",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-782.html"
+  },
+  {
+    "id": "C-46-s783",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "783",
+    "marginal_note": "No action against official when conviction, etc., quashed",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "783 Where an application is made to quash a conviction, order or other proceeding made or held by a provincial court judge acting under Part XIX or a justice on the ground that he exceeded his jurisdiction, the court to which or the judge to whom the application is made may, in quashing the conviction, order or other proceeding, order that no civil proceedings shall be taken against the justice or provincial court judge or against any officer who acted under the conviction, order or other proceeding or under any warrant issued to enforce it.",
+    "history": "R.S., 1985, c. C-46, s. 783; R.S., 1985, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 783",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-783.html"
+  },
+  {
+    "id": "C-46-s784",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "784",
+    "marginal_note": "Appeal in mandamus, etc.",
+    "part": "PART XXVI - Extraordinary Remedies",
+    "division": "",
+    "heading": "PART XXVI - Extraordinary Remedies",
+    "text": "784\n(1) An appeal lies to the court of appeal from a decision granting or refusing the relief sought in proceedings by way of mandamus, certiorari or prohibition.\n(2) [Application of Part XXI] Except as provided in this section, Part XXI applies, with such modifications as the circumstances require, to appeals under this section.\n(3) [Refusal of application, and appeal] Where an application for a writ of habeas corpus ad subjiciendum is refused by a judge of a court having jurisdiction therein, no application may again be made on the same grounds, whether to the same or to another court or judge, unless fresh evidence is adduced, but an appeal from that refusal shall lie to the court of appeal, and where on the appeal the application is refused a further appeal shall lie to the Supreme Court of Canada, with leave of that Court.\n(4) [Where writ granted] Where a writ of habeas corpus ad subjiciendum is granted by any judge, no appeal therefrom shall lie at the instance of any party including the Attorney General of the province concerned or the Attorney General of Canada.\n(5) [Appeal from judgment on return of writ] Where a judgment is issued on the return of a writ of habeas corpus ad subjiciendum, an appeal therefrom lies to the court of appeal, and from a judgment of the court of appeal to the Supreme Court of Canada, with the leave of that Court, at the instance of the applicant or the Attorney General of the province concerned or the Attorney General of Canada, but not at the instance of any other party.\n(6) [Hearing of appeal] An appeal in habeas corpus matters shall be heard by the court to which the appeal is directed at an early date, whether in or out of the prescribed sessions of the court.",
+    "history": "R.S., 1985, c. C-46, s. 784; 1997, c. 18, s. 109",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 784",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-784.html"
+  },
+  {
+    "id": "C-46-s785",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "785",
+    "marginal_note": "Definitions",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "785 In this Part,\nclerk of the appeal court includes a local clerk of the appeal court; (greffier de la cour d’appel)\ninformant means a person who lays an information; (dénonciateur)\ninformation includes\n(a) a count in an information, and\n(b) a complaint in respect of which a justice is authorized by an Act of Parliament or an enactment made thereunder to make an order; (dénonciation)\norder means any order, including an order for the payment of money; (ordonnance)\nproceedings means\n(a) proceedings in respect of offences that are declared by an Act of Parliament or an enactment made thereunder to be punishable on summary conviction, and\n(b) proceedings where a justice is authorized by an Act of Parliament or an enactment made thereunder to make an order; (procédures)\nprosecutor means the Attorney General or, where the Attorney General does not intervene, the informant, and includes counsel or an agent acting on behalf of either of them; (poursuivant)\nsentence includes\n(a) a declaration made under subsection 199(3),\n(b) an order made under subsection 109(1) or 110(1), section 320.24, subsection 730(1) or 737(2.1) or (3) or section 738, 739, 742.1 or 742.3,\n(c) a disposition made under section 731 or 732 or subsection 732.2(3) or (5), 742.4(3) or 742.6(9),\n(d) an order made under subsection 16(1) of the Controlled Drugs and Substances Act, and\n(e) an order made under subsection 94(1) of the Cannabis Act; (sentence, peine ou condamnation)\nsummary conviction court means a person who has jurisdiction in the territorial division where the subject-matter of the proceedings is alleged to have arisen and who\n(a) is given jurisdiction over the proceedings by the enactment under which the proceedings are taken,\n(b) is a justice or provincial court judge, where the enactment under which the proceedings are taken does not expressly give jurisdiction to any person or class of persons, or\n(c) is a provincial court judge, where the enactment under which the proceedings are taken gives jurisdiction in respect thereof to two or more justices; (cour des poursuites sommaires)\ntrial includes the hearing of a complaint. (procès ou instruction)",
+    "history": "R.S., 1985, c. C-46, s. 785; R.S., 1985, c. 27 (1st Supp.), ss. 170, 203; 1992, c. 1, s. 58; 1995, c. 22, s. 7, c. 39, s. 156; 1996, c. 19, s. 76; 1999, c. 25, s. 23(Preamble); 2002, c. 13, s. 78; 2006, c. 14, s. 7; 2013, c. 11, s. 4; 2018, c. 16, s. 223, c. 21, s. 26; 2019, c. 25, s. 314; 2022, c. 17, s. 51",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 785",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-785.html"
+  },
+  {
+    "id": "C-46-s786",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "786",
+    "marginal_note": "Application of Part",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "786\n(1) Except where otherwise provided by law, this Part applies to proceedings as defined in this Part.\n(2) [Limitation] No proceedings shall be instituted more than 12 months after the time when the subject matter of the proceedings arose, unless the prosecutor and the defendant so agree.",
+    "history": "R.S., 1985, c. C-46, s. 786; 1997, c. 18, s. 110; 2019, c. 25, s. 315",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 786",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-786.html"
+  },
+  {
+    "id": "C-46-s787",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "787",
+    "marginal_note": "General penalty",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Punishment",
+    "text": "787\n(1) Unless otherwise provided by law, every person who is convicted of an offence punishable on summary conviction is liable to a fine of not more than $5,000 or to a term of imprisonment of not more than two years less a day, or to both.\n(2) [Imprisonment in default if not otherwise specified] If the imposition of a fine or the making of an order for the payment of money is authorized by law, but the law does not provide that imprisonment may be imposed in default of payment of the fine or compliance with the order, the court may order that in default of payment of the fine or compliance with the order, as the case may be, the defendant shall be imprisoned for a term of not more than two years less a day.",
+    "history": "R.S., 1985, c. C-46, s. 787; R.S., 1985, c. 27 (1st Supp.), s. 171; 2008, c. 18, s. 44; 2019, c. 25, s. 316",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 787",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-787.html"
+  },
+  {
+    "id": "C-46-s788",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "788",
+    "marginal_note": "Commencement of proceedings",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Information",
+    "text": "788\n(1) Proceedings under this Part shall be commenced by laying an information in Form 2.\n(2) [One justice may act before the trial] Notwithstanding any other law that requires an information to be laid before or to be tried by two or more justices, one justice may\n(a) receive the information;\n(b) issue a summons or warrant with respect to the information; and\n(c) do all other things preliminary to the trial.",
+    "history": "R.S., c. C-34, s. 723",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 788",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-788.html"
+  },
+  {
+    "id": "C-46-s789",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "789",
+    "marginal_note": "Formalities of information",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Information",
+    "text": "789\n(1) In proceedings to which this Part applies, an information\n(a) shall be in writing and under oath; and\n(b) may charge more than one offence or relate to more than one matter of complaint, but where more than one offence is charged or the information relates to more than one matter of complaint, each offence or matter of complaint, as the case may be, shall be set out in a separate count.\n(2) [No reference to previous convictions] No information in respect of an offence for which, by reason of previous convictions, a greater punishment may be imposed shall contain any reference to previous convictions.",
+    "history": "R.S., c. C-34, s. 724",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 789",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-789.html"
+  },
+  {
+    "id": "C-46-s790",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "790",
+    "marginal_note": "Any justice may act before and after trial",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Information",
+    "text": "790\n(1) Nothing in this Act or any other law shall be deemed to require a justice before whom proceedings are commenced or who issues process before or after the trial to be the justice or one of the justices before whom the trial is held.\n(2) [Two or more justices] Where two or more justices have jurisdiction with respect to proceedings, they shall be present and act together at the trial, but one justice may thereafter do anything that is required or is authorized to be done in connection with the proceedings.\n(3) and (4) [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 172]",
+    "history": "R.S., 1985, c. C-46, s. 790; R.S., 1985, c. 27 (1st Supp.), s. 172",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 790",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-790.html"
+  },
+  {
+    "id": "C-46-s791",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "791",
+    "marginal_note": "",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Information",
+    "text": "791 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 173]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 791",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-791.html"
+  },
+  {
+    "id": "C-46-s792",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "792",
+    "marginal_note": "",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Information",
+    "text": "792 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 174]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 792",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-792.html"
+  },
+  {
+    "id": "C-46-s793",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "793",
+    "marginal_note": "",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Defects and Objections",
+    "text": "793 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 175]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 793",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-793.html"
+  },
+  {
+    "id": "C-46-s794",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "794",
+    "marginal_note": "No need to negative exception, etc.",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Defects and Objections",
+    "text": "794\n(1) No exception, exemption, proviso, excuse or qualification prescribed by law is required to be set out or negatived, as the case may be, in an information.\n(2) [Repealed, 2018, c. 29, s. 68]",
+    "history": "R.S., 1985, c. C-46, s. 794; 2018, c. 29, s. 68",
+    "last_amended": "2018-12-13",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 794",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-794.html"
+  },
+  {
+    "id": "C-46-s795",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "795",
+    "marginal_note": "Application of Parts XVI, XVIII, XVIII.1, XX, XX.1 and XXII.01",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Application",
+    "text": "795 The provisions of Parts XVI and XVIII with respect to compelling the appearance of an accused before a justice, the provisions of Parts XVIII.1, XX and XX.1, insofar as they are not inconsistent with this Part, and the provisions of Part XXII.01, apply, with any necessary modifications, to proceedings under this Part.",
+    "history": "R.S., 1985, c. C-46, s. 795; R.S., 1985, c. 27 (1st Supp.), s. 176; 1991, c. 43, s. 7; 2011, c. 16, s. 16; 2022, c. 17, s. 52",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 795",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-795.html"
+  },
+  {
+    "id": "C-46-s796 and 797",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "796 and 797",
+    "marginal_note": "",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Application",
+    "text": "796 and 797 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 176]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 796 and 797",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-796 and 797.html"
+  },
+  {
+    "id": "C-46-s798",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "798",
+    "marginal_note": "Jurisdiction",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "798 Every summary conviction court has jurisdiction to try, determine and adjudge proceedings to which this Part applies in the territorial division over which the person who constitutes that court has jurisdiction.",
+    "history": "R.S., c. C-34, s. 733",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 798",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-798.html"
+  },
+  {
+    "id": "C-46-s799",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "799",
+    "marginal_note": "Non-appearance of prosecutor",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "799 Where, in proceedings to which this Part applies, the defendant appears for the trial and the prosecutor, having had due notice, does not appear, the summary conviction court may dismiss the information or may adjourn the trial to some other time on such terms as it considers proper.",
+    "history": "R.S., c. C-34, s. 734",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 799",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-799.html"
+  },
+  {
+    "id": "C-46-s800",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "800",
+    "marginal_note": "When both parties appear",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "800\n(1) Where the prosecutor and defendant appear for the trial, the summary conviction court shall proceed to hold the trial.\n(2) [Counsel or agent] A defendant may appear personally or by counsel or agent, but the summary conviction court may require the defendant to appear personally and may, if it thinks fit, issue a warrant in Form 7 for the arrest of the defendant and adjourn the trial to await his appearance pursuant thereto.\n(2.1) [Repealed, 2022, c. 17, s. 53]\n(3) [Appearance by organization] Where the defendant is an organization, it shall appear by counsel or agent and, if it does not appear, the summary conviction court may, on proof of service of the summons, proceed ex parte to hold the trial.",
+    "history": "R.S., 1985, c. C-46, s. 800; 1997, c. 18, s. 111; 2003, c. 21, s. 21; 2019, c. 25, s. 317; 2022, c. 17, s. 53",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 800",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-800.html"
+  },
+  {
+    "id": "C-46-s801",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "801",
+    "marginal_note": "Arraignment",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "801\n(1) Where the defendant appears for the trial, the substance of the information laid against him shall be stated to him, and he shall be asked,\n(a) whether he pleads guilty or not guilty to the information, where the proceedings are in respect of an offence that is punishable on summary conviction; or\n(b) whether he has cause to show why an order should not be made against him, in proceedings where a justice is authorized by law to make an order.\n(2) [Finding of guilt, conviction or order if charge admitted] Where the defendant pleads guilty or does not show sufficient cause why an order should not be made against him, as the case may be, the summary conviction court shall convict the defendant, discharge the defendant under section 730 or make an order against the defendant accordingly.\n(3) [Procedure if charge not admitted] Where the defendant pleads not guilty or states that he has cause to show why an order should not be made against him, as the case may be, the summary conviction court shall proceed with the trial, and shall take the evidence of witnesses for the prosecutor and the defendant in accordance with the provisions of Part XVIII relating to preliminary inquiries.\n(4) and (5) [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 177]",
+    "history": "R.S., 1985, c. C-46, s. 801; R.S., 1985, c. 27 (1st Supp.), s. 177, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 801",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-801.html"
+  },
+  {
+    "id": "C-46-s802",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "802",
+    "marginal_note": "Right to make full answer and defence",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "802\n(1) The prosecutor is entitled personally to conduct his case and the defendant is entitled to make his full answer and defence.\n(2) [Examination of witnesses] The prosecutor or defendant, as the case may be, may examine and cross-examine witnesses personally or by counsel or agent.\n(3) [On oath] Every witness at a trial in proceedings to which this Part applies shall be examined under oath.",
+    "history": "R.S., c. C-34, s. 737",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 802",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-802.html"
+  },
+  {
+    "id": "C-46-s802.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "802.1",
+    "marginal_note": "Limitation on the use of agents",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "802.1 Despite subsections 800(2) and 802(2), a defendant may not appear or examine or cross-examine witnesses by agent if he or she is liable, on summary conviction, to imprisonment for a term of more than six months, unless\n(a) the defendant is an organization;\n(b) the defendant is appearing to request an adjournment of the proceedings; or\n(c) the agent is authorized to do so under a program approved — or criteria established — by the lieutenant governor in council of the province.",
+    "history": "2002, c. 13, s. 79; 2019, c. 25, s. 317.1",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 802.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-802.1.html"
+  },
+  {
+    "id": "C-46-s803",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "803",
+    "marginal_note": "Adjournment",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Trial",
+    "text": "803\n(1) The summary conviction court may, in its discretion, before or during the trial, adjourn the trial to a time and place to be appointed and stated in the presence of the parties or their counsel or agents.\n(2) [Non-appearance of defendant] If a defendant who is tried alone or together with others does not appear at the time and place appointed for the trial after having been notified of that time and place, or does not appear for the resumption of a trial that has been adjourned in accordance with subsection (1), the summary conviction court\n(a) may proceed ex parte to hear and determine the proceedings in the absence of that defendant as if they had appeared; or\n(b) may, if it thinks fit, issue a warrant in Form 7 for the arrest of that defendant and adjourn the trial to await their appearance under the warrant.\n(3) [Consent of Attorney General required] If the summary conviction court proceeds in the manner described in paragraph (2)(a), no proceedings under section 145 arising out of the defendant’s failure to appear at the time and place appointed for the trial or for the resumption of the trial shall, without the consent of the Attorney General, be instituted or be proceeded with.\n(4) [Non-appearance of prosecutor] Where the prosecutor does not appear at the time and place appointed for the resumption of an adjourned trial, the summary conviction court may dismiss the information with or without costs.\n(5) to (8) [Repealed, 1991, c. 43, s. 9]",
+    "history": "R.S., 1985, c. C-46, s. 803; 1991, c. 43, s. 9; 1994, c. 44, s. 79; 1997, c. 18, s. 112; 2008, c. 18, s. 45",
+    "last_amended": "2008-05-29",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 803",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-803.html"
+  },
+  {
+    "id": "C-46-s804",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "804",
+    "marginal_note": "Finding of guilt, conviction, order or dismissal",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Adjudication",
+    "text": "804 When the summary conviction court has heard the prosecutor, defendant and witnesses, it shall, after considering the matter, convict the defendant, discharge the defendant under section 730, make an order against the defendant or dismiss the information, as the case may be.",
+    "history": "R.S., 1985, c. C-46, s. 804; R.S., 1985, c. 27 (1st Supp.), s. 178, c. 1 (4th Supp.), s. 18(F); 1995, c. 22, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 804",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-804.html"
+  },
+  {
+    "id": "C-46-s805",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "805",
+    "marginal_note": "",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Adjudication",
+    "text": "805 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 179]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 805",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-805.html"
+  },
+  {
+    "id": "C-46-s806",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "806",
+    "marginal_note": "Memo of conviction or order",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Adjudication",
+    "text": "806\n(1) If a defendant is convicted or an order is made in relation to the defendant, a minute or memorandum of the conviction or order must be made by the summary conviction court indicating that the matter was dealt with under this Part and, on request by the defendant, the prosecutor or any other person, a conviction or order in Form 35 or 36, as the case may be, and a certified copy of the conviction or order must be drawn up and the certified copy must be delivered to the person making the request.\n(2) [Warrant of committal] Where a defendant is convicted or an order is made against him, the summary conviction court shall issue a warrant of committal in Form 21 or 22, and section 528 applies in respect of a warrant of committal issued under this subsection.\n(3) [Admissibility of certified copy] If a warrant of committal in Form 21 is signed by a clerk of a court, a copy of the warrant of committal, certified by the clerk, is admissible in evidence in any proceeding.",
+    "history": "R.S., 1985, c. C-46, s. 806; R.S., 1985, c. 27 (1st Supp.), s. 185(F); 1994, c. 44, s. 80; 2019, c. 25, s. 318",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 806",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-806.html"
+  },
+  {
+    "id": "C-46-s807",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "807",
+    "marginal_note": "Disposal of penalties when joint offenders",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Adjudication",
+    "text": "807 Where several persons join in committing the same offence and on conviction each is adjudged to pay an amount to a person aggrieved, no more shall be paid to that person than an amount equal to the value of the property destroyed or injured or the amount of the injury done, together with costs, if any, and the residue of the amount adjudged to be paid shall be applied in the manner in which other penalties imposed by law are directed to be applied.",
+    "history": "R.S., c. C-34, s. 742",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 807",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-807.html"
+  },
+  {
+    "id": "C-46-s808",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "808",
+    "marginal_note": "Order of dismissal",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Adjudication",
+    "text": "808\n(1) Where the summary conviction court dismisses an information, it may, if requested by the defendant, draw up an order of dismissal and shall give to the defendant a certified copy of the order of dismissal.\n(2) [Effect of certificate] A copy of an order of dismissal, certified in accordance with subsection (1) is, without further proof, a bar to any subsequent proceedings against the defendant in respect of the same cause.",
+    "history": "R.S., c. C-34, s. 743",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 808",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-808.html"
+  },
+  {
+    "id": "C-46-s809",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "809",
+    "marginal_note": "Costs",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Adjudication",
+    "text": "809\n(1) The summary conviction court may in its discretion award and order such costs as it considers reasonable and not inconsistent with such of the fees established by section 840 as may be taken or allowed in proceedings before that summary conviction court, to be paid\n(a) to the informant by the defendant, where the summary conviction court convicts or makes an order against the defendant; or\n(b) to the defendant by the informant, where the summary conviction court dismisses an information.\n(2) [Order set out] An order under subsection (1) shall be set out in the conviction, order or order of dismissal, as the case may be.\n(3) [Costs are part of fine] Where a fine or sum of money or both are adjudged to be paid by a defendant and a term of imprisonment in default of payment is imposed, the defendant is, in default of payment, liable to serve the term of imprisonment imposed, and for the purposes of this subsection, any costs that are awarded against the defendant shall be deemed to be part of the fine or sum of money adjudged to be paid.\n(4) [Where no fine imposed] Where no fine or sum of money is adjudged to be paid by a defendant, but costs are awarded against the defendant or informant, the person who is liable to pay them is, in default of payment, liable to imprisonment for one month.\n(5) [Definition of costs] In this section, costs includes the costs and charges, after they have been ascertained, of committing and conveying to prison the person against whom costs have been awarded.",
+    "history": "R.S., c. C-34, s. 744",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 809",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-809.html"
+  },
+  {
+    "id": "C-46-s810",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810",
+    "marginal_note": "If injury or damage feared",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810\n(1) An information may be laid before a justice by or on behalf of any person who fears on reasonable grounds that another person\n(a) will cause personal injury to them or to their intimate partner or child or will damage their property; or\n(b) will commit an offence under section 162.1.\n(2) [Duty of justice] A justice who receives an information under subsection (1) shall cause the parties to appear before him or before a summary conviction court having jurisdiction in the same territorial division.\n(3) [Adjudication] If the justice or summary conviction court before which the parties appear is satisfied by the evidence adduced that the person on whose behalf the information was laid has reasonable grounds for the fear, the justice or court may order that the defendant enter into a recognizance, with or without sureties, to keep the peace and be of good behaviour for a period of not more than 12 months.\n(3.01) [Refusal to enter into recognizance] The justice or summary conviction court may commit the defendant to prison for a term of not more than 12 months if the defendant fails or refuses to enter into the recognizance.\n(3.02) [Conditions in recognizance] The justice or summary conviction court may add any reasonable conditions to the recognizance that the justice or court considers desirable to secure the good conduct of the defendant, including conditions that require the defendant\n(a) to abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(b) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or\n(c) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(3.1) [Conditions] Before making an order under subsection (3), the justice or the summary conviction court shall consider whether it is desirable, in the interests of the safety of the defendant or of any other person, to include as a condition of the recognizance that the defendant be prohibited from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all such things, for any period specified in the recognizance and, if the justice or summary conviction court decides that it is so desirable, the justice or summary conviction court shall add such a condition to the recognizance.\n(3.11) [Surrender, etc.] Where the justice or summary conviction court adds a condition described in subsection (3.1) to a recognizance order, the justice or summary conviction court shall specify in the order the manner and method by which\n(a) the things referred to in that subsection that are in the possession of the accused shall be surrendered, disposed of, detained, stored or dealt with; and\n(b) the authorizations, licences and registration certificates held by the person shall be surrendered.\n(3.12) [Reasons] Where the justice or summary conviction court does not add a condition described in subsection (3.1) to a recognizance order, the justice or summary conviction court shall include in the record a statement of the reasons for not adding the condition.\n(3.2) [Supplementary conditions] Before making an order under subsection (3), the justice or the summary conviction court shall consider whether it is desirable, in the interests of the safety of the informant, of the person on whose behalf the information was laid or of that person’s intimate partner or child, as the case may be, to add either or both of the following conditions to the recognizance,\n(a) a condition prohibiting the defendant from being at, or within a distance specified in the recognizance from, a place specified in the recognizance where the person on whose behalf the information was laid or that person’s intimate partner or child, as the case may be, is regularly found; or\n(b) a condition prohibiting the defendant from communicating, in whole or in part, directly or indirectly, with the person on whose behalf the information was laid or that person’s intimate partner or child, as the case may be.\n(4) [Form — warrant of committal] A warrant of committal to prison for failure or refusal to enter into the recognizance under subsection (3) may be in Form 23.\n(4.1) [Modification of recognizance] The justice or the summary conviction court may, on application of the informant or the defendant, vary the conditions fixed in the recognizance.\n(5) [Procedure] The provisions of this Part apply, with such modifications as the circumstances require, to proceedings under this section.",
+    "history": "R.S., 1985, c. C-46, s. 810; 1991, c. 40, s. 33; 1994, c. 44, s. 81; 1995, c. 22, s. 8, c. 39, s. 157; 2000, c. 12, s. 95; 2011, c. 7, s. 7; 2014, c. 31, s. 25; 2019, c. 25, s. 319; 2023, c. 32, s. 13.4",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.html"
+  },
+  {
+    "id": "C-46-s810.01",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.01",
+    "marginal_note": "Fear of certain offences",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.01\n(1) A person who fears on reasonable grounds that another person will commit an offence under section 423.1 or a criminal organization offence may, with the Attorney General’s consent, lay an information before a provincial court judge.\n(2) [Appearances] A provincial court judge who receives an information under subsection (1) may cause the parties to appear before a provincial court judge.\n(3) [Adjudication] If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance to keep the peace and be of good behaviour for a period of not more than 12 months.\n(3.1) [Duration extended] However, if the provincial court judge is also satisfied that the defendant was convicted previously of an offence referred to in subsection (1), the judge may order that the defendant enter into the recognizance for a period of not more than two years.\n(4) [Refusal to enter into recognizance] The provincial court judge may commit the defendant to prison for a term not exceeding twelve months if the defendant fails or refuses to enter into the recognizance.\n(4.1) [Conditions in recognizance] The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable for preventing the commission of an offence referred to in subsection (1), including conditions that require the defendant\n(a) to participate in a treatment program;\n(b) to wear an electronic monitoring device, if the Attorney General makes the request;\n(c) to remain within a specified geographic area unless written permission to leave that area is obtained from the judge;\n(d) to return to and remain at their place of residence at specified times;\n(e) to abstain from the consumption of drugs, except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(f) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or\n(g) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(5) [Conditions — firearms] The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which the condition applies.\n(5.1) [Surrender, etc.] If the provincial court judge adds a condition described in subsection (5) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession shall be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant shall be surrendered.\n(5.2) [Reasons] If the provincial court judge does not add a condition described in subsection (5) to a recognizance, the judge shall include in the record a statement of the reasons for not adding the condition.\n(6) [Variance of conditions] A provincial court judge may, on application of the informant, the Attorney General or the defendant, vary the conditions fixed in the recognizance.\n(7) [Other provisions to apply] Subsections 810(4) and (5) apply, with any modifications that the circumstances require, to recognizances made under this section.\n(8) [Definition of Attorney General] With respect to proceedings under this section, Attorney General means either the Attorney General of Canada or the Attorney General of the province in which those proceedings are taken and includes the lawful deputy of any of them.",
+    "history": "1997, c. 23, ss. 19, 26; 2001, c. 32, s. 46, c. 41, ss. 22, 133; 2002, c. 13, s. 80; 2009, c. 22, s. 19; 2011, c. 7, s. 8; 2015, c. 20, s. 24; 2023, c. 32, s. 13.5",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.01.html"
+  },
+  {
+    "id": "C-46-s810.011",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.011",
+    "marginal_note": "Fear of terrorism offence",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.011\n(1) A person who fears on reasonable grounds that another person may commit a terrorism offence may, with the Attorney General’s consent, lay an information before a provincial court judge.\n(2) [Appearances] The provincial court judge who receives an information under subsection (1) may cause the parties to appear before a provincial court judge.\n(3) [Adjudication] If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance, with or without sureties, to keep the peace and be of good behaviour for a period of not more than 12 months.\n(4) [Duration extended] However, if the provincial court judge is also satisfied that the defendant was convicted previously of a terrorism offence, the judge may order that the defendant enter into the recognizance for a period of not more than five years.\n(5) [Refusal to enter into recognizance] The provincial court judge may commit the defendant to prison for a term of not more than 12 months if the defendant fails or refuses to enter into the recognizance.\n(6) [Conditions in recognizance] The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable to secure the good conduct of the defendant, including conditions that require the defendant\n(a) to participate in a treatment program;\n(b) to wear an electronic monitoring device, if the Attorney General makes that request;\n(c) to return to and remain at their place of residence at specified times;\n(d) to abstain from the consumption of drugs, except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(e) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or\n(f) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(7) [Conditions — firearms] The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which it applies.\n(8) [Surrender, etc.] If the provincial court judge adds a condition described in subsection (7) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession shall be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant shall be surrendered.\n(9) [Condition — passport] The provincial court judge shall consider whether it is desirable, to secure the good conduct of the defendant, to include in the recognizance a condition that the defendant deposit, in the specified manner, any passport or other travel document issued in their name that is in their possession or control. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies.\n(10) [Condition — specified geographic area] The provincial court judge shall consider whether it is desirable, to secure the good conduct of the defendant, to include in the recognizance a condition that the defendant remain within a specified geographic area unless written permission to leave that area is obtained from the judge or any individual designated by the judge. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies.\n(11) [Reasons] If the provincial court judge does not add a condition described in subsection (7), (9) or (10) to a recognizance, the judge shall include in the record a statement of the reasons for not adding it.\n(12) [Variance of conditions] A provincial court judge may, on application of the informant, the Attorney General or the defendant, vary the conditions fixed in the recognizance.\n(13) [Other provisions to apply] Subsections 810(4) and (5) apply, with any modifications that the circumstances require, to recognizances made under this section.\n(14) [Definition of Attorney General] With respect to proceedings under this section, Attorney General means either the Attorney General of Canada or the Attorney General of the province in which those proceedings are taken and includes the lawful deputy of any of them.\n(15) [Annual report] Each year, the Attorney General of Canada shall prepare and cause to be laid before each House of Parliament a report setting out the number of recognizances entered into under this section in the previous year.",
+    "history": "2015, c. 20, s. 25; 2019, c. 13, s. 153; 2023, c. 32, s. 13.6",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.011.html"
+  },
+  {
+    "id": "C-46-s810.02",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.02",
+    "marginal_note": "Fear of forced marriage or marriage under age of 16 years",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.02\n(1) A person who fears on reasonable grounds that another person will commit an offence under paragraph 273.3(1)(d) or section 293.1 or 293.2 may lay an information before a provincial court judge.\n(2) [Appearances] The judge who receives the information may cause the parties to appear before a provincial court judge.\n(3) [Adjudication] If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance to keep the peace and be of good behaviour for a period of not more than 12 months.\n(4) [Duration extended] However, if the provincial court judge is also satisfied that the defendant was convicted previously of an offence referred to in subsection (1), the judge may order that the defendant enter into the recognizance for a period of not more than two years.\n(5) [Refusal to enter into recognizance] The provincial court judge may commit the defendant to prison for a term not exceeding 12 months if the defendant fails or refuses to enter into the recognizance.\n(6) [Conditions in recognizance] The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable to secure the good conduct of the defendant, including conditions that\n(a) prohibit the defendant from making agreements or arrangements for the marriage, whether in or outside Canada, of the person in respect of whom it is feared that the offence will be committed;\n(b) prohibit the defendant from taking steps to cause the person in respect of whom it is feared that the offence will be committed to leave the jurisdiction of the court;\n(c) require the defendant to deposit, in the specified manner, any passport or any other travel document that is in their possession or control, whether or not such passport or document is in their name or in the name of any other specified person;\n(d) prohibit the defendant from communicating, directly or indirectly, with any specified person, or refrain from going to any specified place, except in accordance with any specified conditions that the judge considers necessary;\n(e) require the defendant to participate in a treatment program, including a family violence counselling program;\n(f) require the defendant to remain within a specified geographic area unless written permission to leave that area is obtained from the provincial court judge; and\n(g) require the defendant to return to and remain at their place of residence at specified times.\n(7) [Conditions — firearms] The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which the condition applies.\n(8) [Surrender, etc.] If the provincial court judge adds a condition described in subsection (7) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession are to be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant are to be surrendered.\n(9) [Variance of conditions] A provincial court judge may, on application of the informant or the defendant, vary the conditions fixed in the recognizance.",
+    "history": "2015, c. 29, s. 11; 2023, c. 32, s. 13.7",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.02.html"
+  },
+  {
+    "id": "C-46-s810.03",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.03",
+    "marginal_note": "Fear of domestic violence",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.03\n(1) Any person who fears on reasonable grounds that another person will commit an offence that will cause personal injury to the intimate partner or a child of the other person, or to a child of the other person’s intimate partner, may lay an information before a provincial court judge.\n(2) [Appearances] The provincial judge who receives an information under subsection (1) may cause the parties to appear before a provincial court judge.\n(3) [Recognizance order] If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order the defendant to enter into a recognizance to keep the peace and be of good behaviour for a period of not more than 12 months.\n(4) [Duration extended] If the provincial court judge is satisfied that the defendant was previously convicted of an offence in the commission of which violence was used against any former or current intimate partner of the defendant or any child of any former or current intimate partner or of the defendant, the judge may order the defendant to enter into the recognizance for a period of not more than two years.\n(4.1) [Indigenous informant or defendant] If the informant or the defendant is Indigenous, the provincial court judge shall consider whether, instead of making an order under subsection (3) or (4), it would be more appropriate to recommend that Indigenous support services, if any are available, be provided.\n(5) [Refusal to enter into recognizance] The provincial court judge may commit the defendant to prison for a term not exceeding 12 months if the defendant fails or refuses to enter into the recognizance.\n(6) [Conditions in recognizance] The provincial court judge may add any reasonable conditions to the recognizance that that the judge considers desirable to ensure the good conduct of the defendant or to secure the safety and security of the intimate partner or a child of the defendant, or a child of the defendant’s intimate partner, including conditions requiring the defendant\n(a) to attend, under the supervision of the court, a treatment program approved by the province where the accused resides, such as an addiction treatment program or a domestic violence counselling program;\n(b) to remain within a specified geographic area unless written permission to leave that area is obtained from the judge;\n(c) to refrain from going to any specified place or being within a specified distance of any specified place, except in accordance with any specified conditions that the judge considers necessary;\n(d) to wear an electronic monitoring device, with the consent of the Attorney General;\n(e) to abstain from communicating, directly or indirectly, with the intimate partner, a child of the intimate partner or of the defendant or any relative or close friend of the intimate partner, except in accordance with any specified conditions that the judge considers necessary;\n(f) to abstain from the consumption of drugs — except in accordance with a medical prescription — of alcohol or of any other intoxicating substance;\n(g) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance requiring them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or\n(h) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(7) [Conditions — firearms] The provincial court judge shall consider whether it is desirable, in the interests of the intimate partner’s safety or that of any other person, to prohibit the defendant from possessing any firearm, crossbow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which the condition applies.\n(8) [Surrender, etc.] If the provincial court judge adds a condition described in subsection (7) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession shall be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates held by the defendant shall be surrendered.\n(9) [Reasons] If the provincial court judge does not add a condition described in subsection (7) to a recognizance, the judge shall include in the record a statement of the reasons for not adding the condition.\n(10) [Variance of conditions] A provincial court judge may, on application of the Attorney General, the informant, the person on whose behalf the information is laid or the defendant, vary the conditions fixed in the recognizance.\n(11) [Safety and security of informant] When the defendant makes an application under subsection (10), the provincial court judge must, before varying any conditions, consult the informant and the person on whose behalf the information is laid about their safety and security needs.\n(12) [Form — warrant of committal] A warrant of committal to prison for failure or refusal to enter into the recognizance under subsection (3) may be in Form 23.",
+    "history": "2024, c. 22, s. 2; 2024, c. 22, s. 11",
+    "last_amended": "2025-04-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.03.html"
+  },
+  {
+    "id": "C-46-s810.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.1",
+    "marginal_note": "Where fear of sexual offence",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.1\n(1) Any person who fears on reasonable grounds that another person will commit an offence under section 151 or 152, subsection 153(1), section 155, subsection 160(2) or (3), section 163.1, 170, 171, 171.1, 172.1 or 172.2, subsection 173(2), section 271, 272, 273 or 279.011, subsection 279.02(2) or 279.03(2), section 280 or 281 or subsection 286.1(2), 286.2(2) or 286.3(2), in respect of one or more persons who are under the age of 16 years, may lay an information before a provincial court judge, whether or not the person or persons in respect of whom it is feared that the offence will be committed are named.\n(2) [Appearances] A provincial court judge who receives an information under subsection (1) may cause the parties to appear before a provincial court judge.\n(3) [Adjudication] If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance to keep the peace and be of good behaviour for a period that does not exceed 12 months.\n(3.01) [Duration extended] However, if the provincial court judge is also satisfied that the defendant was convicted previously of a sexual offence in respect of a person who is under the age of 16 years, the judge may order that the defendant enter into the recognizance for a period that does not exceed two years.\n(3.02) [Conditions in recognizance] The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable to secure the good conduct of the defendant, including conditions that\n(a) prohibit the defendant from having any contact — including communicating by any means — with a person under the age of 16 years, unless the defendant does so under the supervision of a person whom the judge considers appropriate;\n(a.1) prohibit the defendant from using the Internet or other digital network, unless the defendant does so in accordance with conditions set by the judge;\n(b) prohibit the defendant from attending a public park or public swimming area where persons under the age of 16 years are present or can reasonably be expected to be present, or a daycare centre, schoolground or playground;\n(b.1) prohibit the defendant from communicating, directly or indirectly, with any person identified in the recognizance, or refrain from going to any place specified in the recognizance, except in accordance with the conditions specified in the recognizance that the judge considers necessary;\n(c) require the defendant to participate in a treatment program;\n(d) require the defendant to wear an electronic monitoring device, if the Attorney General makes the request;\n(e) require the defendant to remain within a specified geographic area unless written permission to leave that area is obtained from the provincial court judge;\n(f) require the defendant to return to and remain at his or her place of residence at specified times;\n(g) require the defendant to abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(h) require the defendant to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or\n(i) require the defendant to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(3.03) [Conditions — firearms] The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which the condition applies.\n(3.04) [Surrender, etc.] If the provincial court judge adds a condition described in subsection (3.03) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession should be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant should be surrendered.\n(3.05) [Condition — reporting] The provincial court judge shall consider whether it is desirable to require the defendant to report to the correctional authority of a province or to an appropriate police authority. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance.\n(3.1) [Refusal to enter into recognizance] The provincial court judge may commit the defendant to prison for a term not exceeding twelve months if the defendant fails or refuses to enter into the recognizance.\n(4) [Judge may vary recognizance] A provincial court judge may, on application of the informant or the defendant, vary the conditions fixed in the recognizance.\n(5) [Other provisions to apply] Subsections 810(4) and (5) apply, with such modifications as the circumstances require, to recognizances made under this section.",
+    "history": "1993, c. 45, s. 11; 1997, c. 18, s. 113; 2002, c. 13, s. 81; 2008, c. 6, ss. 52, 54, 62; 2011, c. 7, s. 9; 2012, c. 1, s. 37; 2014, c. 21, s. 4, c. 25, s. 31; 2019, c. 25, s. 320; 2023, c. 32, s. 13.8",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.1.html"
+  },
+  {
+    "id": "C-46-s810.2",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.2",
+    "marginal_note": "Where fear of serious personal injury offence",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.2\n(1) Any person who fears on reasonable grounds that another person will commit a serious personal injury offence, as that expression is defined in section 752, may, with the consent of the Attorney General, lay an information before a provincial court judge, whether or not the person or persons in respect of whom it is feared that the offence will be committed are named.\n(2) [Appearances] A provincial court judge who receives an information under subsection (1) may cause the parties to appear before a provincial court judge.\n(3) [Adjudication] If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance to keep the peace and be of good behaviour for a period that does not exceed 12 months.\n(3.1) [Duration extended] However, if the provincial court judge is also satisfied that the defendant was convicted previously of an offence referred to in subsection (1), the judge may order that the defendant enter into the recognizance for a period that does not exceed two years.\n(4) [Refusal to enter into recognizance] The provincial court judge may commit the defendant to prison for a term not exceeding twelve months if the defendant fails or refuses to enter into the recognizance.\n(4.1) [Conditions in recognizance] The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable to secure the good conduct of the defendant, including conditions that require the defendant\n(a) to participate in a treatment program;\n(b) to wear an electronic monitoring device, if the Attorney General makes the request;\n(c) to remain within a specified geographic area unless written permission to leave that area is obtained from the provincial court judge;\n(d) to return to and remain at his or her place of residence at specified times;\n(e) to abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance;\n(f) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or\n(g) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(5) [Conditions — firearms] The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, firearm part, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which the condition applies.\n(5.1) [Surrender, etc.] If the provincial court judge adds a condition described in subsection (5) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession should be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant should be surrendered.\n(5.2) [Reasons] If the provincial court judge does not add a condition described in subsection (5) to a recognizance, the judge shall include in the record a statement of the reasons for not adding the condition.\n(6) [Condition — reporting] The provincial court judge shall consider whether it is desirable to require the defendant to report to the correctional authority of a province or to an appropriate police authority. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance.\n(7) [Variance of conditions] A provincial court judge may, on application of the informant, of the Attorney General or of the defendant, vary the conditions fixed in the recognizance.\n(8) [Other provisions to apply] Subsections 810(4) and (5) apply, with such modifications as the circumstances require, to recognizances made under this section.",
+    "history": "1997, c. 17, s. 9; 2002, c. 13, s. 82; 2008, c. 6, s. 53; 2011, c. 7, s. 10; 2023, c. 32, s. 13.9",
+    "last_amended": "2024-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.2.html"
+  },
+  {
+    "id": "C-46-s810.21",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.21",
+    "marginal_note": "Audioconference or videoconference",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.21\n(1) If a defendant is required to appear under any of sections 83.3 and 810 to 810.2, a provincial court judge may, on application of the prosecutor, order that the defendant appear by audioconference or videoconference.\n(2) [Application] Despite section 769, sections 714.1 to 714.8 and Part XXII.01 apply, with any necessary modifications, to proceedings under this section.",
+    "history": "2015, c. 20, s. 26; 2019, c. 25, s. 321",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.21.html"
+  },
+  {
+    "id": "C-46-s810.22",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.22",
+    "marginal_note": "Transfer of order",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.22\n(1) If a person who is bound by an order under any of sections 83.3 and 810 to 810.2 becomes a resident of — or is charged with, convicted of or discharged under section 730 of an offence, including an offence under section 811, in — a territorial division other than the territorial division in which the order was made, on application of a peace officer or the Attorney General, a provincial court judge may, subject to subsection (2), transfer the order to a provincial court judge in that other territorial division and the order may then be dealt with and enforced by the provincial court judge to whom it is transferred in all respects as if that provincial court judge had made the order.\n(2) [Attorney General’s consent] The transfer may be granted only with\n(a) the consent of the Attorney General of the province in which the order was made, if the two territorial divisions are not in the same province; or\n(b) the consent of the Attorney General of Canada, if the information that led to the issuance of the order was laid with the consent of the Attorney General of Canada.\n(3) [If judge unable to act] If the judge who made the order or a judge to whom an order has been transferred is for any reason unable to act, the powers of that judge in relation to the order may be exercised by any other judge of the same court.",
+    "history": "2015, c. 20, s. 26",
+    "last_amended": "2015-07-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.22.html"
+  },
+  {
+    "id": "C-46-s810.3",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.3",
+    "marginal_note": "Samples — designations and specifications",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.3\n(1) For the purposes of sections 810, 810.01, 810.03, 810.011, 810.1 and 810.2 and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory,\n(a) designate the persons or classes of persons that may take samples of bodily substances;\n(b) designate the places or classes of places at which the samples are to be taken;\n(c) specify the manner in which the samples are to be taken;\n(d) specify the manner in which the samples are to be analyzed;\n(e) specify the manner in which the samples are to be stored, handled and destroyed;\n(f) specify the manner in which the records of the results of the analysis of the samples are to be protected and destroyed;\n(g) designate the persons or classes of persons that may destroy the samples; and\n(h) designate the persons or classes of persons that may destroy the records of the results of the analysis of the samples.\n(2) [Further designations] Subject to the regulations, the Attorney General of a province or the minister of justice of a territory may, with respect to the province or territory, designate the persons or classes of persons\n(a) to make a demand for a sample of a bodily substance for the purposes of paragraphs 810(3.02)(b), 810.01(4.1)(f), 810.011(6)(e), 810.03(7)(g), 810.1(3.02)(h) and 810.2(4.1)(f); and\n(b) to specify the regular intervals at which a defendant must provide a sample of a bodily substance for the purposes of paragraphs 810(3.02)(c), 810.01(4.1)(g), 810.011(6)(f), 810.03(7)(h), 810.1(3.02)(i) and 810.2(4.1)(g).\n(3) [Restriction] Samples of bodily substances referred to in sections 810, 810.01, 810.011, 810.03, 810.1 and 810.2 may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (1).\n(4) [Destruction of samples] The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a recognizance under section 810, 810.01, 810.011, 810.03, 810.1 or 810.2 to be destroyed within the period prescribed by regulation unless the samples are reasonably expected to be used as evidence in a proceeding for an offence under section 811.\n(5) [Regulations] The Governor in Council may make regulations\n(a) prescribing bodily substances for the purposes of sections 810, 810.01, 810.011, 810.03, 810.1 and 810.2;\n(b) respecting the designations and specifications referred to in subsections (1) and (2);\n(c) prescribing the periods within which samples of bodily substances are to be destroyed under subsection (4); and\n(d) respecting any other matters relating to the samples of bodily substances.\n(6) [Notice — samples at regular intervals] The notice referred to in paragraph 810(3.02)(c), 810.01(4.1)(g), 810.011(6)(f), 810.03(7)(h), 810.1(3.02)(i) or 810.2(4.1)(g) must specify the places and times at which and the days on which the defendant must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the defendant is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days.",
+    "history": "2011, c. 7, s. 11; 2015, c. 20, s. 34; 2024, c. 22, s. 3",
+    "last_amended": "2025-04-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.3.html"
+  },
+  {
+    "id": "C-46-s810.4",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.4",
+    "marginal_note": "Prohibition on use of bodily substance",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.4\n(1) No person shall use a bodily substance provided under a recognizance under section 810, 810.01, 810.011, 810.03, 810.1 or 810.2 except for the purpose of determining whether a defendant is complying with a condition in the recognizance that they abstain from the consumption of drugs, alcohol or any other intoxicating substance.\n(2) [Prohibition on use or disclosure of result] Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a recognizance under section 810, 810.01, 810.011, 810.03, 810.1 or 810.2.\n(3) [Exception] The results of the analysis of a bodily substance provided under a recognizance under section 810, 810.01, 810.011, 810.03, 810.1 or 810.2 may be disclosed to the defendant to whom they relate, and may also be used or disclosed in the course of an investigation of, or in a proceeding for, an offence under section 811 or, if the results are made anonymous, for statistical or other research purposes.\n(4) [Offence] Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction.",
+    "history": "2011, c. 7, s. 11; 2015, c. 20, s. 34; 2024, c. 22, s. 4",
+    "last_amended": "2025-04-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.4.html"
+  },
+  {
+    "id": "C-46-s810.5",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "810.5",
+    "marginal_note": "Orders under sections 486 to 486.5 and 486.7",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "810.5\n(1) Sections 486 to 486.5 and 486.7 apply, with any necessary modifications, to proceedings under any of sections 83.3 and 810 to 810.2.\n(2) [Offence — order restricting publication] Every person who fails to comply with an order made under any of subsections 486.4(1) to (3) or subsection 486.5(1) or (2) in proceedings referred to in subsection (1) is guilty of an offence under section 486.6.",
+    "history": "2019, c. 13, s. 154",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 810.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-810.5.html"
+  },
+  {
+    "id": "C-46-s811",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "811",
+    "marginal_note": "Breach of recognizance",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "811 A person bound by a recognizance under any of sections 83.3 and 810 to 810.2 who commits a breach of the recognizance is guilty of\n(a) an indictable offence and is liable to imprisonment for a term of not more than four years; or\n(b) an offence punishable on summary conviction.",
+    "history": "R.S., 1985, c. C-46, s. 811; 1993, c. 45, s. 11; 1994, c. 44, s. 82; 1997, c. 17, s. 10, c. 23, ss. 20, 27; 2001, c. 41, s. 23; 2015, c. 20, s. 27, c. 23, s. 19, c. 29, s. 12; 2019, c. 25, s. 322",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 811",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-811.html"
+  },
+  {
+    "id": "C-46-s811.1",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "811.1",
+    "marginal_note": "Proof of certificate of analyst — bodily substance",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Sureties to Keep the Peace",
+    "text": "811.1\n(1) In a prosecution for breach of a condition in a recognizance under section 810, 810.01, 810.011, 810.03, 810.1 or 810.2 that a defendant not consume drugs, alcohol or any other intoxicating substance, a certificate purporting to be signed by an analyst that states that the analyst has analyzed a sample of a bodily substance and that states the result of the analysis is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person who appears to have signed the certificate.\n(2) [Definition of analyst] In this section, analyst has the same meaning as in section 320.11.\n(3) [Notice of intention to produce certificate] No certificate shall be admitted in evidence unless the party intending to produce it has, before the trial, given reasonable notice and a copy of the certificate to the party against whom it is to be produced.\n(4) [Requiring attendance of analyst] The party against whom a certificate of an analyst is produced may, with leave of the court, require the attendance of the analyst for cross-examination.",
+    "history": "2011, c. 7, s. 12; 2015, c. 20, s. 34; 2018, c. 21, s. 27; 2024, c. 22, s. 5",
+    "last_amended": "2025-04-08",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 811.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-811.1.html"
+  },
+  {
+    "id": "C-46-s812",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "812",
+    "marginal_note": "Definition of appeal court",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Appeal",
+    "text": "812\n(1) For the purposes of sections 813 to 828, appeal court means\n(a) in the Province of Ontario, the Superior Court of Justice sitting in the region, district or county or group of counties where the adjudication was made;\n(b) in the Province of Quebec, the Superior Court;\n(c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court;\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench;\n(e) [Repealed, 1992, c. 51, s. 43]\n(f) [Repealed, 2015, c. 3, s. 56]\n(g) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court;\n(h) in Yukon and the Northwest Territories, a judge of the Supreme Court; and\n(i) in Nunavut, a judge of the Nunavut Court of Justice.\n(2) [When appeal court is Court of Appeal of Nunavut] A judge of the Court of Appeal of Nunavut is the appeal court for the purposes of sections 813 to 828 if the appeal is from a conviction, order, sentence or verdict of a summary conviction court consisting of a judge of the Nunavut Court of Justice.",
+    "history": "R.S., 1985, c. C-46, s. 812; R.S., 1985, c. 11 (1st Supp.), s. 2, c. 27 (2nd Supp.), s. 10; 1990, c. 16, s. 7, c. 17, s. 15; 1992, c. 51, s. 43; 1998, c. 30, s. 14; 1999, c. 3, s. 55; 2002, c. 7, s. 149; 2015, c. 3, s. 56",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 812",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-812.html"
+  },
+  {
+    "id": "C-46-s813",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "813",
+    "marginal_note": "Appeal by defendant, informant or Attorney General",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Appeal",
+    "text": "813 Except where otherwise provided by law,\n(a) the defendant in proceedings under this Part may appeal to the appeal court\n(i) from a conviction or order made against him,\n(ii) against a sentence passed on him, or\n(iii) against a verdict of unfit to stand trial or not criminally responsible on account of mental disorder; and\n(b) the informant, the Attorney General or his agent in proceedings under this Part may appeal to the appeal court\n(i) from an order that stays proceedings on an information or dismisses an information,\n(ii) against a sentence passed on a defendant, or\n(iii) against a verdict of not criminally responsible on account of mental disorder or unfit to stand trial,\nand the Attorney General of Canada or his agent has the same rights of appeal in proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government as the Attorney General of a province or his agent has under this paragraph.",
+    "history": "R.S., 1985, c. C-46, s. 813; R.S., 1985, c. 27 (1st Supp.), s. 180; 1991, c. 43, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 813",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-813.html"
+  },
+  {
+    "id": "C-46-s814",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "814",
+    "marginal_note": "Manitoba and Alberta",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Appeal",
+    "text": "814\n(1) In the Provinces of Manitoba and Alberta, an appeal under section 813 shall be heard at the sittings of the appeal court that is held nearest to the place where the cause of the proceedings arose, but the judge of the appeal court may, on the application of one of the parties, appoint another place for the hearing of the appeal.\n(2) [Saskatchewan] In the Province of Saskatchewan, an appeal under section 813 shall be heard at the sittings of the appeal court at the judicial centre nearest to the place where the adjudication was made, but the judge of the appeal court may, on the application of one of the parties, appoint another place for the hearing of the appeal.\n(3) [British Columbia] In the Province of British Columbia, an appeal under section 813 shall be heard at the sittings of the appeal court that is held nearest to the place where the adjudication was made, but the judge of the appeal court may, on the application of one of the parties, appoint another place for the hearing of the appeal.\n(4) [Territories] In Yukon, the Northwest Territories and Nunavut, an appeal under section 813 shall be heard at the place where the cause of the proceedings arose or at the place nearest to it where a court is appointed to be held.",
+    "history": "R.S., 1985, c. C-46, s. 814; 1993, c. 28, s. 78; 2002, c. 7, s. 150",
+    "last_amended": "2003-04-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 814",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-814.html"
+  },
+  {
+    "id": "C-46-s815",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "815",
+    "marginal_note": "Notice of appeal",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Appeal",
+    "text": "815\n(1) An appellant who proposes to appeal to the appeal court shall give notice of appeal in such manner and within such period as may be directed by rules of court.\n(2) [Extension of time] The appeal court or a judge thereof may extend the time within which notice of appeal may be given.",
+    "history": "R.S., c. C-34, s. 750; 1972, c. 13, s. 66; 1974-75-76, c. 93, s. 89",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 815",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-815.html"
+  },
+  {
+    "id": "C-46-s816",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "816",
+    "marginal_note": "Release order — appellant",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interim Release of Appellant",
+    "text": "816\n(1) A person who was the defendant in proceedings before a summary conviction court and who is an appellant under section 813 shall, if they are in custody, remain in custody unless the appeal court at which the appeal is to be heard makes a release order referred to in section 515, the form of which may be adapted to suit the circumstances, which must include the condition that the person surrender themselves into custody in accordance with the order.\n(1.1) [Release of appellant] The person having the custody of the appellant shall, if the appellant complies with the order, immediately release the appellant.\n(2) [Applicable provisions] Sections 495.1, 512.3 and 524 apply, with any modifications that the circumstances require, in respect of any proceedings under this section.",
+    "history": "R.S., 1985, c. C-46, s. 816; R.S., 1985, c. 27 (1st Supp.), s. 181(E); 2019, c. 25, s. 323",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 816",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-816.html"
+  },
+  {
+    "id": "C-46-s817",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "817",
+    "marginal_note": "Recognizance of prosecutor",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interim Release of Appellant",
+    "text": "817\n(1) The prosecutor in proceedings before a summary conviction court by whom an appeal is taken under section 813 shall, immediately after filing the notice of appeal and proof of service of the notice in accordance with section 815, appear before a justice, and the justice shall, after giving the prosecutor and the respondent a reasonable opportunity to be heard, order that the prosecutor enter into a recognizance, with or without sureties, in the amount that the justice directs and with or without the deposit of money or other valuable security that the justice directs.\n(2) [Condition] The condition of a recognizance entered into under this section is that the prosecutor will appear personally or by counsel at the sittings of the appeal court at which the appeal is to be heard.\n(3) [Appeals by Attorney General] This section does not apply in respect of an appeal taken by the Attorney General or by counsel acting on behalf of the Attorney General.\n(4) [Repealed, 2019, c. 25, s. 324]",
+    "history": "R.S., 1985, c. C-46, s. 817; 2019, c. 25, s. 324; 2022, c. 17, s. 54(F)",
+    "last_amended": "2023-01-14",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 817",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-817.html"
+  },
+  {
+    "id": "C-46-s818",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "818",
+    "marginal_note": "Application to appeal court for review",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interim Release of Appellant",
+    "text": "818\n(1) Where a justice makes an order under section 817, either the appellant or the respondent may, before or at any time during the hearing of the appeal, apply to the appeal court for a review of the order made by the justice.\n(2) [Disposition of application by appeal court] On the hearing of an application under this section, the appeal court, after giving the appellant and the respondent a reasonable opportunity to be heard, shall\n(a) dismiss the application; or\n(b) if the person applying for the review shows cause, allow the application, vacate the order made by the justice and make the order that in the opinion of the appeal court should have been made.\n(3) [Effect of order] An order made under this section shall have the same force and effect as if it had been made by the justice.",
+    "history": "R.S., c. 2(2nd Supp.), s. 16; 1974-75-76, c. 93, s. 91.1",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 818",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-818.html"
+  },
+  {
+    "id": "C-46-s819",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "819",
+    "marginal_note": "Application to fix date for hearing of appeal",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interim Release of Appellant",
+    "text": "819\n(1) Where, in the case of an appellant who has been convicted by a summary conviction court and who is in custody pending the hearing of his appeal, the hearing of his appeal has not commenced within thirty days from the day on which notice of his appeal was given in accordance with the rules referred to in section 815, the person having the custody of the appellant shall, forthwith on the expiration of those thirty days, apply to the appeal court to fix a date for the hearing of the appeal.\n(2) [Order fixing date] On receiving an application under subsection (1), the appeal court shall, after giving the prosecutor a reasonable opportunity to be heard, fix a date for the hearing of the appeal and give such directions as it thinks necessary for expediting the hearing of the appeal.",
+    "history": "R.S., c. 2(2nd Supp.), s. 16; 1974-75-76, c. 93, s. 92",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 819",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-819.html"
+  },
+  {
+    "id": "C-46-s820",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "820",
+    "marginal_note": "Payment of fine not a waiver of appeal",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Interim Release of Appellant",
+    "text": "820\n(1) A person does not waive his right of appeal under section 813 by reason only that he pays the fine imposed on conviction, without in any way indicating an intention to appeal or reserving the right to appeal.\n(2) [Presumption] A conviction, order or sentence shall be deemed not to have been appealed against until the contrary is shown.",
+    "history": "R.S., c. C-34, s. 753",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 820",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-820.html"
+  },
+  {
+    "id": "C-46-s821",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "821",
+    "marginal_note": "Notification and transmission of conviction, etc.",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "821\n(1) Where a notice of appeal has been given in accordance with the rules referred to in section 815, the clerk of the appeal court shall notify the summary conviction court that made the conviction or order appealed from or imposed the sentence appealed against of the appeal and on receipt of the notification that summary conviction court shall transmit the conviction, order or order of dismissal and all other material in its possession in connection with the proceedings to the appeal court before the time when the appeal is to be heard, or within such further time as the appeal court may direct, and the material shall be kept by the clerk of the appeal court with the records of the appeal court.\n(2) [Saving] An appeal shall not be dismissed by the appeal court by reason only that a person other than the appellant failed to comply with the provisions of this Part relating to appeals.\n(3) [Appellant to furnish transcript of evidence] Where the evidence on a trial before a summary conviction court has been taken by a stenographer duly sworn or by a sound recording apparatus, the appellant shall, unless the appeal court otherwise orders or the rules referred to in section 815 otherwise provide, cause a transcript thereof, certified by the stenographer or in accordance with subsection 540(6), as the case may be, to be furnished to the appeal court and the respondent for use on the appeal.",
+    "history": "R.S., c. C-34, s. 754; 1972, c. 13, s. 67; 1974-75-76, c. 93, s. 93",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 821",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-821.html"
+  },
+  {
+    "id": "C-46-s822",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "822",
+    "marginal_note": "Certain sections applicable to appeals",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "822\n(1) Where an appeal is taken under section 813 in respect of any conviction, acquittal, sentence, verdict or order, sections 683 to 689, with the exception of subsections 683(3) and 686(5), apply, with such modifications as the circumstances require.\n(2) [New trial] Where an appeal court orders a new trial, it shall be held before a summary conviction court other than the court that tried the defendant in the first instance, unless the appeal court directs that the new trial be held before the summary conviction court that tried the accused in the first instance.\n(3) [Order of detention or release] Where an appeal court orders a new trial, it may make such order for the release or detention of the appellant pending the trial as may be made by a justice pursuant to section 515 and the order may be enforced in the same manner as if it had been made by a justice under that section, and the provisions of Part XVI apply with such modifications as the circumstances require to the order.\n(4) [Trial de novo] Despite subsections (1) to (3), if an appeal is taken under section 813 and because of the condition of the record of the trial in the summary conviction court or for any other reason, the appeal court, on application of the defendant, the informant, the Attorney General or the Attorney General’s agent, is of the opinion that the interests of justice would be better served by hearing and determining the appeal by holding a trial de novo, the appeal court may order that the appeal shall be heard by way of trial de novo in accordance with any rules that may be made under section 482 or 482.1, and for that purpose the provisions of sections 793 to 809 apply, with any modifications that the circumstances require.\n(5) [Former evidence] The appeal court may, for the purpose of hearing and determining an appeal under subsection (4), permit the evidence of any witness taken before the summary conviction court to be read if that evidence has been authenticated in accordance with section 540 and if\n(a) the appellant and respondent consent,\n(b) the appeal court is satisfied that the attendance of the witness cannot reasonably be obtained, or\n(c) by reason of the formal nature of the evidence or otherwise the court is satisfied that the opposite party will not be prejudiced,\nand any evidence that is read under the authority of this subsection has the same force and effect as if the witness had given the evidence before the appeal court.\n(6) [Appeal against sentence] Where an appeal is taken under subsection (4) against sentence, the appeal court shall, unless the sentence is one fixed by law, consider the fitness of the sentence appealed against and may, on such evidence, if any, as it thinks fit to require or receive, by order,\n(a) dismiss the appeal, or\n(b) vary the sentence within the limits prescribed by law for the offence of which the defendant was convicted,\nand in making any order under paragraph (b), the appeal court may take into account any time spent in custody by the defendant as a result of the offence.\n(7) [General provisions re appeals] The following provisions apply in respect of appeals under subsection (4):\n(a) where an appeal is based on an objection to an information or any process, judgment shall not be given in favour of the appellant\n(i) for any alleged defect therein in substance or in form, or\n(ii) for any variance between the information or process and the evidence adduced at the trial,\nunless it is shown\n(iii) that the objection was taken at the trial, and\n(iv) that an adjournment of the trial was refused notwithstanding that the variance referred to in subparagraph (ii) had deceived or misled the appellant; and\n(b) where an appeal is based on a defect in a conviction or an order, judgment shall not be given in favour of the appellant, but the court shall make an order curing the defect.",
+    "history": "R.S., 1985, c. C-46, s. 822; 1991, c. 43, s. 9; 2002, c. 13, s. 83",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 822",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-822.html"
+  },
+  {
+    "id": "C-46-s823",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "823",
+    "marginal_note": "",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "823 [Repealed, 1991, c. 43, s. 9]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 823",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-823.html"
+  },
+  {
+    "id": "C-46-s824",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "824",
+    "marginal_note": "Adjournment",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "824 The appeal court may adjourn the hearing of an appeal from time to time as may be necessary.",
+    "history": "R.S., c. C-34, s. 756",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 824",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-824.html"
+  },
+  {
+    "id": "C-46-s825",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "825",
+    "marginal_note": "Dismissal for failure to appear or want of prosecution",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "825 The appeal court may, on proof that notice of an appeal has been given and that\n(a) the appellant has failed to comply with the conditions of a release order made under section 816 or of a recognizance entered into under section 817; or\n(b) the appeal has not been proceeded with or has been abandoned,\norder that the appeal be dismissed.",
+    "history": "R.S., 1985, c. C-46, s. 825; 2019, c. 25, s. 325",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 825",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-825.html"
+  },
+  {
+    "id": "C-46-s826",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "826",
+    "marginal_note": "Costs",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "826 Where an appeal is heard and determined or is abandoned or is dismissed for want of prosecution, the appeal court may make any order with respect to costs that it considers just and reasonable.",
+    "history": "R.S., c. C-34, s. 758",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 826",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-826.html"
+  },
+  {
+    "id": "C-46-s827",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "827",
+    "marginal_note": "To whom costs payable, and when",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "827\n(1) Where the appeal court orders the appellant or respondent to pay costs, the order shall direct that the costs be paid to the clerk of the court, to be paid by him to the person entitled to them, and shall fix the period within which the costs shall be paid.\n(2) [Certificate of non-payment of costs] Where costs are not paid in full within the period fixed for payment and the person who has been ordered to pay them has not been bound by a recognizance to pay them, the clerk of the court shall, on application by the person entitled to the costs, or by any person on his behalf, and on payment of any fee to which the clerk of the court is entitled, issue a certificate in Form 42 certifying that the costs or a part thereof, as the case may be, have not been paid.\n(3) [Committal] A justice having jurisdiction in the territorial division in which a certificate has been issued under subsection (2) may, on production of the certificate, by warrant in Form 26, commit the defaulter to imprisonment for a term not exceeding one month, unless the amount of the costs and, where the justice thinks fit so to order, the costs of the committal and of conveying the defaulter to prison are sooner paid.",
+    "history": "R.S., c. C-34, s. 759",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 827",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-827.html"
+  },
+  {
+    "id": "C-46-s828",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "828",
+    "marginal_note": "Enforcement of conviction or order by court of appeal",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Procedure on Appeal",
+    "text": "828\n(1) A conviction or order made by the appeal court may be enforced\n(a) in the same manner as if it had been made by the summary conviction court; or\n(b) by process of the appeal court.\n(2) [Enforcement by justice] Where an appeal taken against a conviction or order adjudging payment of a sum of money is dismissed, the summary conviction court that made the conviction or order or a justice for the same territorial division may issue a warrant of committal as if no appeal had been taken.\n(3) [Duty of clerk of court] When a conviction or order that has been made by an appeal court is to be enforced by a justice, the clerk of the appeal court shall send to the justice the conviction or order and all writings relating to that conviction or order, except the notice of intention to appeal and any undertaking, release order or recognizance.",
+    "history": "R.S., 1985, c. C-46, s. 828; 2019, c. 25, s. 326",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 828",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-828.html"
+  },
+  {
+    "id": "C-46-s829",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "829",
+    "marginal_note": "Definition of appeal court",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "829\n(1) Subject to subsection (2), for the purposes of sections 830 to 838, appeal court means, in any province, the superior court of criminal jurisdiction for the province.\n(2) [Nunavut] If the appeal is from a conviction, judgment, verdict or other final order or determination of a summary conviction court consisting of a judge of the Nunavut Court of Justice, appeal court means a judge of the Court of Appeal of Nunavut.",
+    "history": "R.S., 1985, c. C-46, s. 829; R.S., 1985, c. 27 (1st Supp.), s. 182; 1999, c. 3, s. 56",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 829",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-829.html"
+  },
+  {
+    "id": "C-46-s830",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "830",
+    "marginal_note": "Appeals",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "830\n(1) A party to proceedings to which this Part applies or the Attorney General may appeal against a conviction, judgment, verdict of acquittal or verdict of not criminally responsible on account of mental disorder or of unfit to stand trial or other final order or determination of a summary conviction court on the ground that\n(a) it is erroneous in point of law;\n(b) it is in excess of jurisdiction; or\n(c) it constitutes a refusal or failure to exercise jurisdiction.\n(2) [Form of appeal] An appeal under this section shall be based on a transcript of the proceedings appealed from unless the appellant files with the appeal court, within fifteen days of the filing of the notice of appeal, a statement of facts agreed to in writing by the respondent.\n(3) [Rules for appeals] An appeal under this section shall be made within the period and in the manner directed by any applicable rules of court and where there are no such rules otherwise providing, a notice of appeal in writing shall be served on the respondent and a copy thereof, together with proof of service, shall be filed with the appeal court within thirty days after the date of the conviction, judgment or verdict of acquittal or other final order or determination that is the subject of the appeal.\n(4) [Rights of Attorney General of Canada] The Attorney General of Canada has the same rights of appeal in proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government as the Attorney General of a province has under this section.",
+    "history": "R.S., 1985, c. C-46, s. 830; R.S., 1985, c. 27 (1st Supp.), s. 182; 1991, c. 43, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 830",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-830.html"
+  },
+  {
+    "id": "C-46-s831",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "831",
+    "marginal_note": "Application",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "831 The provisions of sections 816, 817, 819 and 825 apply, with such modifications as the circumstances require, in respect of an appeal under section 830, except that on receiving an application by the person having the custody of an appellant described in section 819 to appoint a date for the hearing of the appeal, the appeal court shall, after giving the prosecutor a reasonable opportunity to be heard, give such directions as it thinks necessary for expediting the hearing of the appeal.",
+    "history": "R.S., 1985, c. C-46, s. 831; R.S., 1985, c. 27 (1st Supp.), s. 182",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 831",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-831.html"
+  },
+  {
+    "id": "C-46-s832",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "832",
+    "marginal_note": "Release order or recognizance",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "832\n(1) If a notice of appeal is filed under section 830, the appeal court may, if the defendant is the appellant, make a release order as provided in section 816 or, in any other case, order that the appellant appear before a justice and enter into a recognizance as provided in section 817.\n(2) [Attorney General] Subsection (1) does not apply where the appellant is the Attorney General or counsel acting on behalf of the Attorney General.",
+    "history": "R.S., 1985, c. C-46, s. 832; R.S., 1985, c. 27 (1st Supp.), s. 182; 2019, c. 25, s. 327",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 832",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-832.html"
+  },
+  {
+    "id": "C-46-s833",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "833",
+    "marginal_note": "No writ required",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "833 No writ of certiorari or other writ is required to remove any conviction, judgment, verdict or other final order or determination of a summary conviction court for the purpose of obtaining the judgment, determination or opinion of the appeal court.",
+    "history": "R.S., 1985, c. C-46, s. 833; R.S., 1985, c. 27 (1st Supp.), s. 182; 1991, c. 43, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 833",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-833.html"
+  },
+  {
+    "id": "C-46-s834",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "834",
+    "marginal_note": "Powers of appeal court",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "834\n(1) When a notice of appeal is filed pursuant to section 830, the appeal court shall hear and determine the grounds of appeal and may\n(a) affirm, reverse or modify the conviction, judgment, verdict or other final order or determination, or\n(b) remit the matter to the summary conviction court with the opinion of the appeal court,\nand may make any other order in relation to the matter or with respect to costs that it considers proper.\n(2) [Authority of judge] Where the authority and jurisdiction of the appeal court may be exercised by a judge of that court, the authority and jurisdiction may, subject to any applicable rules of court, be exercised by a judge of the court sitting in chambers as well in vacation as in term time.",
+    "history": "R.S., 1985, c. C-46, s. 834; R.S., 1985, c. 27 (1st Supp.), s. 182; 1991, c. 43, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 834",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-834.html"
+  },
+  {
+    "id": "C-46-s835",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "835",
+    "marginal_note": "Enforcement",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "835\n(1) Where the appeal court renders its decision on an appeal, the summary conviction court from which the appeal was taken or a justice exercising the same jurisdiction has the same authority to enforce a conviction, order or determination that has been affirmed, modified or made by the appeal court as the summary conviction court would have had if no appeal had been taken.\n(2) [Idem] An order of the appeal court may be enforced by its own process.",
+    "history": "R.S., 1985, c. C-46, s. 835; R.S., 1985, c. 27 (1st Supp.), s. 182",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 835",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-835.html"
+  },
+  {
+    "id": "C-46-s836",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "836",
+    "marginal_note": "Appeal under section 830",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "836 Every person who appeals under section 830 from any conviction, judgment, verdict or other final order or determination in respect of which that person is entitled to an appeal under section 813 shall be taken to have abandoned all the person’s rights of appeal under section 813.",
+    "history": "R.S., 1985, c. C-46, s. 836; R.S., 1985, c. 27 (1st Supp.), s. 182; 1991, c. 43, s. 9",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 836",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-836.html"
+  },
+  {
+    "id": "C-46-s837",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "837",
+    "marginal_note": "Appeal barred",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "837 Where it is provided by law that no appeal lies from a conviction or order, no appeal under section 830 lies from such a conviction or order.",
+    "history": "R.S., 1985, c. C-46, s. 837; R.S., 1985, c. 27 (1st Supp.), s. 182",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 837",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-837.html"
+  },
+  {
+    "id": "C-46-s838",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "838",
+    "marginal_note": "Extension of time",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Summary Appeal on Transcript or Agreed Statement of Facts",
+    "text": "838 The appeal court or a judge thereof may at any time extend any time period referred to in section 830, 831 or 832.",
+    "history": "R.S., 1985, c. C-46, s. 838; R.S., 1985, c. 27 (1st Supp.), s. 182",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 838",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-838.html"
+  },
+  {
+    "id": "C-46-s839",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "839",
+    "marginal_note": "Appeal on question of law",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Appeals to Court of Appeal",
+    "text": "839\n(1) Subject to subsection (1.1), an appeal to the court of appeal as defined in section 673 may, with leave of that court or a judge thereof, be taken on any ground that involves a question of law alone, against\n(a) a decision of a court in respect of an appeal under section 822; or\n(b) a decision of an appeal court under section 834, except where that court is the court of appeal.\n(1.1) [Nunavut] An appeal to the Court of Appeal of Nunavut may, with leave of that court or a judge of that court, be taken on any ground that involves a question of law alone, against a decision of a judge of the Court of Appeal of Nunavut acting as an appeal court under subsection 812(2) or 829(2).\n(2) [Sections applicable] Sections 673 to 689 apply with such modifications as the circumstances require to an appeal under this section.\n(3) [Costs] Notwithstanding subsection (2), the court of appeal may make any order with respect to costs that it considers proper in relation to an appeal under this section.\n(4) [Enforcement of decision] The decision of the court of appeal may be enforced in the same manner as if it had been made by the summary conviction court before which the proceedings were originally heard and determined.\n(5) [Right of Attorney General of Canada to appeal] The Attorney General of Canada has the same rights of appeal in proceedings instituted at the instance of the Government of Canada and conducted by or on behalf of that Government as the Attorney General of a province has under this Part.",
+    "history": "R.S., 1985, c. C-46, s. 839; R.S., 1985, c. 27 (1st Supp.), s. 183; 1999, c. 3, s. 57",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 839",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-839.html"
+  },
+  {
+    "id": "C-46-s840",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "840",
+    "marginal_note": "Fees and allowances",
+    "part": "PART XXVII - Summary Convictions",
+    "division": "",
+    "heading": "Fees and Allowances",
+    "text": "840\n(1) Subject to subsection (2), the fees and allowances mentioned in the schedule to this Part are the fees and allowances that may be taken or allowed in proceedings before summary conviction courts and justices under this Part.\n(2) [Order of lieutenant governor in council] The lieutenant governor in council of a province may order that all or any of the fees and allowances mentioned in the schedule to this Part shall not be taken or allowed in proceedings before summary conviction courts and justices under this Part in that province and, when the lieutenant governor in council so orders, he or she may fix any other fees and allowances for any items similar to those mentioned in the schedule, or any other items, to be taken or allowed instead.",
+    "history": "R.S., 1985, c. C-46, s. 840; 1994, c. 44, s. 83; 1997, c. 18, s. 114",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 840",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-840.html"
+  },
+  {
+    "id": "C-46-s841",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "841",
+    "marginal_note": "Definitions",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "841 The definitions in this section apply in this section and in sections 842 to 847.\ndata means representations of information or concepts, in any form. (données)\nelectronic document means data that is recorded or stored on any medium in or by a computer system or other similar device and that can be read or perceived by a person or a computer system or other similar device. It includes a display, print-out or other output of the data and any document, record, order, exhibit, notice or form that contains the data. (document électronique)",
+    "history": "R.S., 1985, c. C-46, s. 841; R.S., 1985, c. 31 (4th Supp.), s. 97; 2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 841",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-841.html"
+  },
+  {
+    "id": "C-46-s842",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "842",
+    "marginal_note": "Dealing with data in court",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "842 Despite anything in this Act, a court may create, collect, receive, store, transfer, distribute, publish or otherwise deal with electronic documents if it does so in accordance with an Act or with the rules of court.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 842",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-842.html"
+  },
+  {
+    "id": "C-46-s843",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "843",
+    "marginal_note": "Transfer of data",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "843\n(1) Despite anything in this Act, a court may accept the transfer of data by electronic means if the transfer is made in accordance with the laws of the place where the transfer originates or the laws of the place where the data is received.\n(2) [Time of filing] If a document is required to be filed in a court and the filing is done by transfer of data by electronic means, the filing is complete when the transfer is accepted by the court.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 843",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-843.html"
+  },
+  {
+    "id": "C-46-s844",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "844",
+    "marginal_note": "Documents in writing",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "844 A requirement under this Act that a document be made in writing is satisfied by the making of the document in electronic form in accordance with an Act or the rules of court.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 844",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-844.html"
+  },
+  {
+    "id": "C-46-s845",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "845",
+    "marginal_note": "Signatures",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "845 If this Act requires a document to be signed, the court may accept a signature in an electronic document if the signature is made in accordance with an Act or the rules of court.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 845",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-845.html"
+  },
+  {
+    "id": "C-46-s846",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "846",
+    "marginal_note": "Oaths",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "846 If under this Act an information, an affidavit or a solemn declaration or a statement under oath or solemn affirmation is to be made by a person, the court may accept it in the form of an electronic document if\n(a) the person states in the electronic document that all matters contained in the information, affidavit, solemn declaration or statement are true to his or her knowledge and belief;\n(b) the person before whom it is made or sworn is authorized to take or receive informations, affidavits, solemn declarations or statements and he or she states in the electronic document that the information, affidavit, solemn declaration or statement was made under oath, solemn declaration or solemn affirmation, as the case may be; and\n(c) the electronic document was made in accordance with the laws of the place where it was made.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 846",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-846.html"
+  },
+  {
+    "id": "C-46-s847",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "847",
+    "marginal_note": "Copies",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "847 Any person who is entitled to obtain a copy of a document from a court is entitled, in the case of a document in electronic form, to obtain a printed copy of the electronic document from the court on payment of a reasonable fee determined in accordance with a tariff of fees fixed or approved by the Attorney General of the relevant province.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 847",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-847.html"
+  },
+  {
+    "id": "C-46-s848",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "848",
+    "marginal_note": "",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "848 [Repealed, 2019, c. 25, s. 329]",
+    "history": "",
+    "last_amended": "2019-09-19",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 848",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-848.html"
+  },
+  {
+    "id": "C-46-s849",
+    "act_code": "C-46",
+    "act_short": "Criminal Code",
+    "act_name": "Criminal Code",
+    "section": "849",
+    "marginal_note": "Forms",
+    "part": "PART XXVIII - Miscellaneous",
+    "division": "",
+    "heading": "Forms",
+    "text": "849\n(1) The forms set out in this Part, varied to suit the case, or forms to the like effect are deemed to be good, valid and sufficient in the circumstances for which they are provided.\n(2) [Seal not required] No justice is required to attach or affix a seal to any writing or process that he or she is authorized to issue and in respect of which a form is provided by this Part.\n(3) [Official languages] Any pre-printed portions of a form set out in this Part, varied to suit the case, or of a form to the like effect shall be printed in both official languages.",
+    "history": "2002, c. 13, s. 84",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "Criminal Code, s. 849",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-849.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C-52.6.json b/data/processed/C-52.6.json
new file mode 100644
index 0000000000000000000000000000000000000000..296c65aaf1a2b5167149b93d5845eaab337be8cb
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+++ b/data/processed/C-52.6.json
@@ -0,0 +1,5102 @@
+[
+  {
+    "id": "C-52.6-s1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Customs Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-1.html"
+  },
+  {
+    "id": "C-52.6-s2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) In this Act,\nAgency means the Canada Border Services Agency; (Agence)\nbonded warehouse means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff; (entrepôt de stockage)\nCanada[Repealed, 1996, c. 31, s. 73]\nCanada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]\ncannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis)\ncannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)\ncarrier code means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection; (code de transporteur)\nCCFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act; (ALÉCC)\nCCOFTA has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; (ALÉCCO)\nCCRFTA has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (ALÉCCR)\nCEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (ALÉCA)\nCertificate of Origin means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b); (certificat d’origine)\nCETA has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act; (AÉCG)\nCHFTA has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; (ALÉCH)\nChile has the same meaning as in subsection 2(1) of the Customs Tariff; (Chili)\nCIFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act; (ALÉCI)\ncigar[Repealed, 2002, c. 22, s. 328]\nCJFTA has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act; (ALÉCJ)\nCKFTA has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act; (ALÉCRC)\nColombia has the same meaning as in subsection 2(1) of the Customs Tariff; (Colombie)\nCommissioner[Repealed, 2005, c. 38, s. 60]\nconveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods; (moyen de transport)\nCosta Rica has the same meaning as in subsection 2(1) of the Customs Tariff; (Costa Rica)\ncourier has the meaning assigned by regulation; (messager)\nCPAFTA has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act; (ALÉCPA)\nCPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)\nCPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP)\nCPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; (pays PTPGP)\nCUFTA has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023; (ALÉCU)\nCUFTA 2017 has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, as it reads immediately before the day on which section 39 of the Canada–Ukraine Free Trade Agreement Implementation, 2023 comes into force; (ALÉCU de 2017)\nCUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)\nCUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)\nCUSMA has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act; (ACEUM)\nCUSMA country means a country that is a party to CUSMA; (pays ACEUM)\ncustoms office means a place designated as a customs office by the Minister under section 5; (bureau de douane)\ndata means representations, in any form, of information or concepts; (données)\nDeputy Minister[Repealed, 1999, c. 17, s. 123]\ndesignated goods means\n(a) [Repealed, 2002, c. 22, s. 328]\n(b) aviation fuel,\n(c) aviation gasoline,\n(d) beer or malt liquor,\n(e) diamonds,\n(f) diesel fuel,\n(g) gasoline,\n(h) pearls,\n(i) precious and semi-precious stones,\n(i.1) spirits,\n(j) wine, or\n(k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act; (marchandises désignées)\nduties means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act; (droits)\nduty free shop means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)\nEFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (État de l’AELÉ)\nEU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)\nexcise stamp has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise)\nexport means export from Canada; (exporter)\nforfeit means forfeit to Her Majesty in right of Canada; (confisquer)\nfree trade agreement means an agreement set out in column 2 of Part 1 of the schedule; (accord de libre-échange)\nfree trade partner means a country or territory set out in column 1 of Part 1 of the schedule; (partenaire de libre-échange)\ngoods, for greater certainty, includes conveyances, animals and any document in any form; (marchandises)\nHonduras has the same meaning as in subsection 2(1) of the Customs Tariff; (Honduras)\nIceland has the same meaning as in subsection 2(1) of the Customs Tariff; (Islande)\nimmediate container has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)\nimport means import into Canada; (importer)\nimported from Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)\ninland waters means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn\n(a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and\n(b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west; (eaux internes)\ninternal waters[Repealed, 1996, c. 31, s. 73]\nIsrael or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (Israël ou autre bénéficiaire de l’ALÉCI)\nJordan has the same meaning as in subsection 2(1) of the Customs Tariff; (Jordanie)\nKorea has the same meaning as in subsection 2(1) of the Customs Tariff; (Corée)\nlicensed user has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)\nLiechtenstein has the same meaning as in subsection 2(1) of the Customs Tariff; (Liechtenstein)\nmail has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)\nmanufactured tobacco[Repealed, 2002, c. 22, s. 328]\nMinister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; (ministre)\nNAFTA has the meaning assigned to the word Agreement by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (ALÉNA)\nNAFTA country has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (pays ALÉNA)\nNorway has the same meaning as in subsection 2(1) of the Customs Tariff; (Norvège)\nofficer means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police; (agent ou agent des douanes)\nPanama has the same meaning as in subsection 2(1) of the Customs Tariff; (Panama)\nperson means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind; (personne)\nPeru has the same meaning as in subsection 2(1) of the Customs Tariff; (Pérou)\npreferential tariff treatment means, in respect of goods, entitlement to whichever tariff set out in column 3 of Part 1 of the schedule is applicable in the circumstances; (traitement tarifaire préférentiel)\npreferential tariff treatment under CCFTA[Repealed, 2012, c. 18, s. 24]\npreferential tariff treatment under CCOFTA[Repealed, 2012, c. 18, s. 24]\npreferential tariff treatment under CCRFTA[Repealed, 2012, c. 18, s. 24]\npreferential tariff treatment under CEFTA[Repealed, 2012, c. 18, s. 24]\npreferential tariff treatment under CIFTA[Repealed, 2012, c. 18, s. 24]\npreferential tariff treatment under CPFTA[Repealed, 2012, c. 18, s. 24]\npreferential tariff treatment under NAFTA[Repealed, 2012, c. 18, s. 24]\nprescribed means\n(a) in respect of a form or the manner of filing a form, authorized by the Minister,\n(b) in respect of the information to be provided on or with a form, specified by the Minister, and\n(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;\nand for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; (Version anglaise seulement)\nPresident means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act; (président)\nraw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)\nrecord means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device; (document)\nregulation means a regulation made by the Governor in Council under this Act; (règlement)\nrelease means\n(a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and\n(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee; (dédouanement)\nrestricted formulation has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)\nspecially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)\nspecified rate means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate; (taux déterminé)\nspirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)\nspirits licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)\nsufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)\nSwitzerland has the same meaning as in subsection 2(1) of the Customs Tariff; (Suisse)\ntariff classification means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (classement tarifaire)\nterritorial sea[Repealed, 1996, c. 31, s. 73]\ntobacco licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)\ntobacco product has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)\nUkraine has the same meaning as in subsection 2(1) of the Customs Tariff; (Ukraine)\nUnited States[Repealed, 1997, c. 14, s. 35]\nvalue for duty means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56; (valeur en douane)\nvaping device has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)\nvaping product has the same meaning as in section 2 of the Excise Act, 2001; (produit de vapotage)\nvaping product licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de produits de vapotage)\nvaping substance has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)\nwine has the same meaning as in section 2 of the Excise Act, 2001; (vin)\nwine licensee has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)\n(1.1) [Definitions] For the purpose of the definition designated goods in subsection (1),\nalcohol, ethyl alcohol and spirits[Repealed, 2002, c. 22, s. 328]\nbeer or malt liquor has the meaning assigned by section 4 of the Excise Act; (bière ou liqueur de malt)\ndiamonds means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (diamants)\ndiesel fuel has the meaning assigned by subsection 2(1) of the Excise Tax Act; (combustible diesel)\ngasoline has the meaning assigned by subsection 2(1) of the Excise Tax Act; (essence)\npearls means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (perles)\nprecious and semi-precious stones means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff. (pierres précieuses ou fines)\nwine[Repealed, 2002, c. 22, s. 328]\n(1.2) [Repealed, 2012, c. 18, s. 24]\n(1.3) [Electronic records] Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.\n(2) [Restriction of Canadian waters] The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted.\n(3) [Powers, duties and functions of President] Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.\n(4) [Delegation] The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.\n(5) [Delegation by Minister] The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.\n(6) [Delegation by Minister of National Revenue] The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118; 1988, c. 65, s. 66; 1990, c. 45, s. 19; 1992, c. 28, s. 1; 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81; 1994, c. 13, s. 7; 1995, c. 15, s. 24, c. 41, s. 1; 1996, c. 31, s. 73, c. 33, s. 28; 1997, c. 14, s. 35, c. 36, s. 147; 1998, c. 19, s. 262; 1999, c. 17, s. 123; 2001, c. 25, s. 1, c. 28, s. 26; 2002, c. 22, s. 328; 2005, c. 38, ss. 60, 145; 2007, c. 18, s. 135; 2009, c. 6, s. 23, c. 10, s. 1(F), c. 16, ss. 31, 56; 2010, c. 4, s. 25, c. 12, s. 48; 2012, c. 18, s. 24, c. 26, ss. 30, 62, c. 31, s. 264; 2014, c. 14, s. 23, c. 28, s. 26; 2017, c. 6, s. 82, c. 8, s. 20; 2018, c. 12, s. 115, c. 16, s. 169, c. 23, s. 20; 2020, c. 1, s. 114; 2021, c. 1, s. 24; 2022, c. 10, s. 86; 2022, c. 10, s. 302; 2024, c. 3, s. 19",
+    "last_amended": "2024-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-2.html"
+  },
+  {
+    "id": "C-52.6-s3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "3",
+    "marginal_note": "Duties binding on Her Majesty",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Application to Her Majesty",
+    "text": "3\n(1) All duties or taxes levied on imported goods under the Excise Tax Act, the Special Import Measures Act, the Customs Tariff, the Excise Act, 2001, the Select Luxury Items Tax Act or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty.\n(2) [Act binding on Her Majesty] Subject to subsection (3), this Act is binding on Her Majesty in right of Canada or a province.\n(3) [Exemption] The Governor in Council may by regulation exempt Her Majesty in any case or class of cases from the requirement to report under section 12 or 95 subject to such conditions as may be prescribed.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 3; 2002, c. 22, s. 329; 2022, c. 10, s. 152",
+    "last_amended": "2022-09-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-3.html"
+  },
+  {
+    "id": "C-52.6-s3.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "3.1",
+    "marginal_note": "Interest to be compounded",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Penalty and Interest",
+    "text": "3.1 Interest shall be computed at a prescribed rate or at a specified rate and compounded daily and, if interest is computed in respect of an amount under a provision of this Act and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate shall be computed and compounded daily on that unpaid interest from that day to the day it is paid and shall be paid as that provision required the amount to be paid.",
+    "history": "1992, c. 28, s. 2; 2001, c. 25, s. 2",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 3.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-3.1.html"
+  },
+  {
+    "id": "C-52.6-s3.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "3.2",
+    "marginal_note": "Prescribed rate may be authorized",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Penalty and Interest",
+    "text": "3.2 Where a person is required under a provision of this Act to pay interest on an amount at the specified rate, the person shall, where the Minister or any officer designated by the Minister for the purposes of this section so authorizes, pay interest on that amount under that provision at the prescribed rate rather than at the specified rate.",
+    "history": "1992, c. 28, s. 2",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 3.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-3.2.html"
+  },
+  {
+    "id": "C-52.6-s3.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "3.3",
+    "marginal_note": "Waiver of penalty or interest",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Penalty and Interest",
+    "text": "3.3\n(1) Except with respect to the collection of any debt due to Her Majesty under Part V.1, the Minister or any officer designated by the President for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.\n(1.1) [Exception] Subsection (1) does not apply if measures may be taken under section 127.1, a request under section 129 is made or the time for making a request set out in that section has not expired.\n(2) [Interest on penalty or interest refunded] Where, as a result of a waiver or cancellation under subsection (1), a person is given a refund of an amount of penalty or interest that was paid by the person, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.",
+    "history": "1992, c. 28, s. 2; 1995, c. 41, s. 2; 2001, c. 25, s. 3; 2005, c. 38, s. 61",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 3.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-3.3.html"
+  },
+  {
+    "id": "C-52.6-s3.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "3.4",
+    "marginal_note": "Additional security",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Security",
+    "text": "3.4\n(1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a “designated officer”) designated by the President for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice.\n(2) [Payment where additional security not given] Where the additional security required to be given by or on behalf of a person under subsection (1) is not given within the time it is so required to be given, the amount by which\n(a) the amount owing in respect of which security that has been given to the Minister by the person is no longer adequate\nexceeds\n(b) the value of the security that has been given to the Minister by the person, as determined by the Minister or a designated officer,\nis payable by the person immediately.",
+    "history": "1992, c. 28, s. 2; 2005, c. 38, s. 62",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 3.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-3.4.html"
+  },
+  {
+    "id": "C-52.6-s3.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "3.5",
+    "marginal_note": "Payments",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Payments",
+    "text": "3.5 Except in the circumstances that the Minister may specify, every person who makes a payment under this Act shall make the payment to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place.",
+    "history": "2001, c. 25, s. 4; 2022, c. 10, s. 303",
+    "last_amended": "2024-10-21",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 3.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-3.5.html"
+  },
+  {
+    "id": "C-52.6-s4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "4",
+    "marginal_note": "Performance of obligations",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Performance of Obligations",
+    "text": "4 Where more than one person is responsible for the performance of any obligation under this Act, performance of the obligation by any one of them shall be deemed to be performance by all of them.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-4.html"
+  },
+  {
+    "id": "C-52.6-s4.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "4.1",
+    "marginal_note": "Undertakings",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Performance of Obligations",
+    "text": "4.1 In the case of goods to which paragraph 32(2)(b) applies, the Minister may accept from an importer or transporter an undertaking to assume obligations in relation to compliance with this Act and the regulations.",
+    "history": "2001, c. 25, s. 5",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 4.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-4.1.html"
+  },
+  {
+    "id": "C-52.6-s5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "5",
+    "marginal_note": "Customs offices",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Customs Offices and Facilities",
+    "text": "5 The Minister may designate customs offices inside or outside Canada for a specified purpose or generally for business relating to customs and may at any time amend, cancel or reinstate any such designation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-5.html"
+  },
+  {
+    "id": "C-52.6-s6",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "6",
+    "marginal_note": "Customs facilities",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Customs Offices and Facilities",
+    "text": "6\n(1) The owner or operator of\n(a) any international bridge or tunnel, for the use of which a toll or other charge is payable,\n(b) any railway operating internationally, or\n(c) any airport, wharf or dock that receives conveyances operating internationally and in respect of which a customs office has been designated under section 5\nshall provide, equip and maintain free of charge to Her Majesty at or near the bridge, tunnel, railway, airport, wharf or dock adequate buildings, accommodation or other facilities for the proper detention and examination of imported goods or for the proper search of persons by customs officers.\n(1.1) [Clarification] For the purposes of subsection (1), maintain means, in addition to performing general maintenance, paying all costs related to the operation of the buildings, accommodation and other facilities, including electricity, lighting, ventilation, heating, cooling, water supply, sewage treatment, fire protection, snow removal and cleaning.\n(1.2) [Retroactive effect] Subsection (1.1) has retroactive effect to the day on which subsection (1) came into force and applies in respect of any action or judicial proceeding that is pending on the day on which this subsection comes into force.\n(2) [Rights of Minister] The Minister may\n(a) make such improvements as the Minister considers desirable to any facilities provided pursuant to subsection (1),\n(b) post, on or about such facilities, such signs as the Minister considers appropriate for the safe use of the facilities or for the enforcement of any law relating to the importation or exportation of goods or the international movement of persons, and\n(c) continue to use such facilities for as long a period of time as the Minister requires,\nand no person shall interfere with any of the rights set out in this subsection.\n(3) [Regulations] The Governor in Council may, subject to subsection (4), make regulations determining what are adequate buildings, accommodation and other facilities for the purposes referred to in subsection (1).\n(3.1) [Retroactive effect of regulations] A regulation made under subsection (3) may, if it so provides, have retroactive effect and apply in respect of any pending action or judicial proceeding.\n(4) [Canada Labour Code] Any building, accommodation or other facility provided for the purposes referred to in subsection (1) that fails to meet the applicable requirements of Part II of the Canada Labour Code shall be deemed not to be adequate for those purposes.\n(5) [Powers of Minister] Where any building, accommodation or other facility provided pursuant to subsection (1) at or near an international bridge or tunnel is not adequate for the purposes referred to in that subsection, the Minister may, on thirty days notice to the owner or operator of the bridge or tunnel, carry out any construction or repairs on the site of the facility in order to render it adequate for those purposes.\n(6) [Liability for costs] The owner or operator of an international bridge or tunnel is liable for all reasonable costs incurred by the Minister under subsection (5), which costs may be recovered in accordance with sections 143 to 145.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 6, c. 26 (3rd Supp.), s. 1; 2012, c. 31, s. 265",
+    "last_amended": "2012-12-14",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-6.html"
+  },
+  {
+    "id": "C-52.6-s7",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "7",
+    "marginal_note": "Application inside and outside Canada",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Application of Act",
+    "text": "7 Subject to this Act and the regulations, any of the powers, duties or functions established under this Act or the regulations relating to the importation of goods may be carried out inside Canada or, where they do not conflict with the laws of another country, inside that other country and may be carried out before or after the importation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-7.html"
+  },
+  {
+    "id": "C-52.6-s7.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "7.1",
+    "marginal_note": "Obligation to provide accurate information",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Provision of Information",
+    "text": "7.1 Any information provided to an officer in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete.",
+    "history": "2001, c. 25, s. 6",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 7.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-7.1.html"
+  },
+  {
+    "id": "C-52.6-s8",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8",
+    "marginal_note": "Declaration",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Forms",
+    "text": "8 The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 8; 2001, c. 25, s. 7",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.html"
+  },
+  {
+    "id": "C-52.6-s8.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8.1",
+    "marginal_note": "Electronic administration and enforcement",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "8.1\n(1) This Act may be administered and enforced using electronic means. Any person on whom powers, duties or functions are conferred under this Act may exercise any of those powers or perform any of those duties or functions using the electronic means made available or specified by the Minister.\n(2) [Authorization] Any person who has been authorized to exercise any power or perform any duty or function conferred on a person referred to in subsection (1) under this Act may do so using the electronic means that are made available or specified by the Minister.",
+    "history": "1997, c. 36, s. 148; 2001, c. 25, s. 8; 2022, c. 10, s. 304",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.1.html"
+  },
+  {
+    "id": "C-52.6-s8.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8.2",
+    "marginal_note": "Provision of information",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "8.2 For the purposes of sections 8.3 to 8.6, providing information includes providing a signature and serving, filing or otherwise providing a record or document.",
+    "history": "2022, c. 10, s. 304",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.2.html"
+  },
+  {
+    "id": "C-52.6-s8.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8.3",
+    "marginal_note": "Conditions for electronic version",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "8.3 A requirement under this Act to provide information or security — in any form or manner or by any means — is satisfied by providing the electronic version of the information or security if\n(a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister, if any; and\n(b) any prescribed requirements with respect to electronic communications or electronic means have been met.",
+    "history": "2022, c. 10, s. 304",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.3.html"
+  },
+  {
+    "id": "C-52.6-s8.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8.4",
+    "marginal_note": "Deemed timing of receipt",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "8.4 Any information or security provided by electronic means, including an electronic system, in accordance with section 8.1 or 8.3, is deemed to be received\n(a) if the regulations provide for a day, on that day;\n(b) if the regulations provide for a day and time, on that day and at that time; or\n(c) if the regulations do not provide for a day or a day and a time, on the day and at the time that the information or security is sent.",
+    "history": "2022, c. 10, s. 304",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.4.html"
+  },
+  {
+    "id": "C-52.6-s8.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8.5",
+    "marginal_note": "For greater certainty",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "8.5 For greater certainty, by virtue of section 12 of the Customs Tariff, sections 8.1 to 8.4 apply, with any modifications that the circumstances require, to the administration and enforcement of that Act and regulations made under it.",
+    "history": "2022, c. 10, s. 304",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.5.html"
+  },
+  {
+    "id": "C-52.6-s8.6",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "8.6",
+    "marginal_note": "Regulations",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "8.6\n(1) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic communications and electronic means, including electronic systems, or any other technology to be used in the administration or enforcement of this Act or the Customs Tariff, including regulations respecting\n(a) the provision of information or security for any purpose under this Act or the Customs Tariff in electronic or other form;\n(b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and\n(c) the manner in which and the extent to which any provision of this Act, the Customs Tariff or their regulations applies to the electronic communications or electronic means, including electronic systems, and adapting any such provision for the purpose of applying it.\n(2) [Classes] Regulations made for the purpose of section 8.3 may establish classes and distinguish among those classes.",
+    "history": "2022, c. 10, s. 304",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 8.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-8.6.html"
+  },
+  {
+    "id": "C-52.6-s9",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "9",
+    "marginal_note": "Issue of customs broker’s licence",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Brokers and Agents",
+    "text": "9\n(1) Subject to the regulations, the Minister or any person designated by the Minister for the purposes of this section may issue to any person who is qualified under the regulations a licence to transact business as a customs broker.\n(2) [Amendment, etc., of licence] Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence issued under subsection (1), and any person designated by the Minister for the purpose of this section may amend, suspend, renew, cancel or reinstate any licence issued by himself under subsection (1).\n(3) [Records] If an officer so requests, a customs broker shall make available to the officer, within the time specified by the officer, any records that the customs broker is required by the regulations to keep.\n(4) [Prohibition] No person shall transact or attempt to transact business as a customs broker or hold himself out as a customs broker unless the person holds a licence issued under subsection (1) or unless he is qualified under the regulations and is duly authorized to transact business as a customs broker by a person who holds such a licence, but nothing in this subsection shall be so construed as to prohibit any person from transacting business on his own behalf under this Act, or to prohibit persons administering estates or other duly authorized agents from transacting business under this Act.\n(5) [Regulations] The Governor in Council may make regulations\n(a) prescribing qualifications as to citizenship, residence and knowledge of the laws and procedures relating to importations and exportations and any other qualifications that must be met by an applicant for a customs broker’s licence issued under subsection (1), and any such qualifications that must be met by a person who transacts business as a customs broker on behalf of a person so licensed;\n(b) prescribing the terms and conditions on which such licences may be issued, including the security that may be required and the fees, if any, to be paid for the licences;\n(c) prescribing the duration of such licences;\n(d) prescribing the manner of applying for such licences or for renewals thereof;\n(e) providing for the examination of applicants for such licences, and of persons who will transact business as customs brokers on their behalf, by the Minister or by any other person with respect to their knowledge of the laws and procedures relating to importations and exportations;\n(f) prescribing the examination fees to be paid, the amount of any deposit that may be taken in respect thereof and the conditions under which such fees or deposits may be refunded;\n(g) prescribing the records to be kept by customs brokers and the period of time for which they shall be kept; and\n(h) prescribing the manner and circumstances in which the Minister may suspend or cancel a customs broker’s licence issued under subsection (1) or any other person may suspend or cancel such a licence issued by himself thereunder, and the circumstances in which a customs broker’s licence shall be surrendered.",
+    "history": "R.S., 1985, c. 1, (2nd Supp.), s. 9; 2001, c. 25, s. 9",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-9.html"
+  },
+  {
+    "id": "C-52.6-s10",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "10",
+    "marginal_note": "Agents",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Brokers and Agents",
+    "text": "10\n(1) Subject to the regulations, any person who is duly authorized to do so may transact business under this Act as the agent of another person, but an officer may refuse to transact business with any such person unless that person, on the request of the officer, produces a written authority, in a form approved by the Minister, from the person on whose behalf he is acting.\n(2) [Administrators] Any person who is duly authorized to administer the estate of another person by reason of death, bankruptcy, insolvency or incapacity or for any other reason may transact business under this Act on behalf of the estate but an officer may refuse to transact business with any such person unless that person satisfies the officer that he is duly authorized to administer the estate.\n(3) [Regulations] The Governor in Council may make regulations in respect of any provision of this Act prescribing the circumstances in which a person may transact business under that provision as the agent of another person.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-10.html"
+  },
+  {
+    "id": "C-52.6-s11",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11",
+    "marginal_note": "Presentation of persons on arrival in Canada",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11\n(1) Subject to this section, every person arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, enter Canada only at a customs office designated for that purpose that is open for business and without delay present himself or herself to an officer and answer truthfully any questions asked by the officer in the performance of his or her duties under this or any other Act of Parliament.\n(2) [Exception] Subsection (1) does not apply to any person who has presented himself or herself outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to his or her arrival in Canada unless an officer requires that person to present himself or herself to the officer.\n(3) [Presentation of passengers and crew] Subject to this section, every person in charge of a conveyance arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, ensure that the passengers and crew are forthwith on arrival in Canada transported to a customs office referred to in subsection (1).\n(4) [Exception] Subsection (3) does not apply to any person in charge of a conveyance transporting passengers and crew all of whom have presented themselves outside Canada at a customs office designated for that purpose and have not subsequently stopped at any other place prior to their arrival in Canada unless an officer requires that person to comply therewith.\n(5) [Entry and departure] Subject to the regulations, subsections (1) and (3) do not apply to any of the following persons, unless an officer requires them to comply with those subsections:\n(a) a person who enters Canadian waters, including the inland waters, or the airspace over Canada on board a conveyance directly from outside Canada and then leaves Canada on board the conveyance, as long as the person was continuously on board that conveyance while in Canada and\n(i) in the case of a conveyance other than an aircraft, the person did not land in Canada and the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or\n(ii) in the case of an aircraft, the conveyance did not land while in Canada; and\n(b) a person who leaves Canadian waters, including the inland waters, or the airspace over Canada on board a conveyance and then re-enters Canada on board the conveyance, as long as the person was continuously on board that conveyance while outside Canada and\n(i) in the case of a conveyance other than an aircraft, the person did not land outside Canada and the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or\n(ii) in the case of an aircraft, the conveyance did not land while outside Canada.\n(6) [Exception — alternative manner] Subsection (1) does not apply to a person who\n(a) holds an authorization issued by the Minister under subsection 11.1(1) to present himself or herself in a prescribed alternative manner and who presents himself or herself in the manner authorized for that person; or\n(b) is a member of a prescribed class of persons authorized by regulations made under subsection 11.1(3) to present himself or herself in a prescribed alternative manner and who presents himself or herself in the manner authorized for that class.\n(7) [Powers of officer] Notwithstanding that a person holds an authorization under subsection 11.1(1) or is authorized under the regulations made under subsection 11.1(3), an officer may require a person to present himself or herself in accordance with subsection (1).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 11; 1996, c. 31, s. 74; 2001, c. 25, s. 10; 2012, c. 19, s. 372; 2017, c. 11, s. 2",
+    "last_amended": "2017-06-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.html"
+  },
+  {
+    "id": "C-52.6-s11.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.1",
+    "marginal_note": "Minister may authorize",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.1\n(1) Subject to the regulations, the Minister may issue to any person an authorization to present himself or herself in an alternative manner.\n(2) [Amendment, etc., of authorization] The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate an authorization.\n(3) [Regulations] The Governor in Council may make regulations\n(a) prescribing classes of persons who are, and classes of persons who may be, authorized to present themselves in alternative manners;\n(b) respecting alternative manners of presentation;\n(c) respecting the requirements and conditions that are to be met before authorizations may be issued;\n(d) respecting the terms and conditions of authorizations;\n(e) respecting the amendment, suspension, renewal, cancellation or reinstatement of authorizations; and\n(f) respecting fees or the manner of determining fees to be paid for authorizations.\n(4) [Service Fees Act] The Service Fees Act does not apply to a fee for an authorization issued under this section if it is a reciprocal fee under an international arrangement.",
+    "history": "2001, c. 25, s. 11; 2010, c. 25, s. 172; 2012, c. 19, s. 373; 2017, c. 20, s. 454",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.1.html"
+  },
+  {
+    "id": "C-52.6-s11.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.2",
+    "marginal_note": "Designation of customs controlled areas",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.2\n(1) The Minister may designate an area as a customs controlled area for the purposes of this section and sections 11.3 to 11.5 and 99.2 and 99.3.\n(2) [Amendment, etc. of designation] The Minister may amend, cancel or reinstate at any time a designation made under this section.",
+    "history": "2001, c. 25, s. 11",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.2.html"
+  },
+  {
+    "id": "C-52.6-s11.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.3",
+    "marginal_note": "Entry prohibited",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.3\n(1) No owner or operator of a facility where a customs controlled area is located shall grant or allow to be granted access to the customs controlled area to any person unless the person\n(a) has been authorized by the Minister; or\n(b) is a prescribed person or a member of a prescribed class of persons.\n(2) [Amendment, etc., of authorization] The Minister may amend, suspend, renew, cancel or reinstate an authorization.",
+    "history": "2001, c. 25, s. 11; 2009, c. 10, s. 2",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.3.html"
+  },
+  {
+    "id": "C-52.6-s11.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.4",
+    "marginal_note": "Presentation and reporting — when leaving customs controlled area",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.4\n(1) Subject to subsection (2), every person who is leaving a customs controlled area shall, if requested to do so by an officer,\n(a) present himself or herself in the prescribed manner to an officer and identify himself or herself;\n(b) report in the prescribed manner any goods that he or she has acquired through any means while in the customs controlled area;\n(b.1) present those goods and remove any covering from them, unload any conveyance or open any part of it, or open or unpack any package or container that an officer wishes to examine; and\n(c) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.\n(1.1) [Presentation and reporting — within customs controlled area] Every person who is in a customs controlled area shall, if requested to do so by an officer,\n(a) present himself or herself in the prescribed manner to an officer and identify himself or herself; and\n(b) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.\n(2) [Non-application of subsections (1) and (1.1)] Subsections (1) and (1.1) do not apply to persons who are required to present themselves under section 11 or report goods under section 12.",
+    "history": "2001, c. 25, s. 11; 2009, c. 10, s. 3",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.4.html"
+  },
+  {
+    "id": "C-52.6-s11.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.5",
+    "marginal_note": "Regulations",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.5 The Governor in Council may make regulations\n(a) prescribing the persons or classes of persons who may be granted access under paragraph 11.3(1)(b); and\n(b) respecting the manner in which a person must present himself or herself under paragraphs 11.4(1)(a) and (1.1)(a) and report goods under paragraph 11.4(1)(b).\n(c) to (e) [Repealed, 2009, c. 10, s. 4]",
+    "history": "2001, c. 25, s. 11; 2009, c. 10, s. 4",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.5.html"
+  },
+  {
+    "id": "C-52.6-s11.6",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.6",
+    "marginal_note": "Designation of mixed-traffic corridor",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.6\n(1) If the Minister considers that it is necessary in the public interest, he or she may designate as a mixed-traffic corridor a portion of a roadway or other access way that\n(a) leads from an international border to a customs office designated under section 5; and\n(b) is used by persons arriving in Canada and by persons travelling within Canada.\n(2) [Amendment, etc., of designation] The Minister may amend, cancel or reinstate at any time a designation made under this section.",
+    "history": "2012, c. 19, s. 481",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.6.html"
+  },
+  {
+    "id": "C-52.6-s11.7",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "11.7",
+    "marginal_note": "Person travelling in mixed-traffic corridor",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Persons",
+    "text": "11.7 Every person who is travelling in a mixed-traffic corridor shall present themselves to an officer at the nearest customs office and state whether they are arriving from a location outside or within Canada.",
+    "history": "2012, c. 19, s. 481",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 11.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-11.7.html"
+  },
+  {
+    "id": "C-52.6-s12",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "12",
+    "marginal_note": "Report",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "12\n(1) Subject to this section, all goods that are imported shall, except in such circumstances and subject to such conditions as may be prescribed, be reported at the nearest customs office designated for that purpose that is open for business.\n(2) [Time and manner of report] Goods shall be reported under subsection (1) at such time and in such manner as the Governor in Council may prescribe.\n(3) [Who reports] Goods shall be reported under subsection (1)\n(a) in the case of goods in the actual possession of a person arriving in Canada, or that form part of the person’s baggage where the person and the person’s baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;\n(a.1) in the case of goods imported by courier or as mail, by the person who exported the goods to Canada;\n(b) in the case of goods, other than goods referred to in paragraph (a) or goods imported as mail, on board a conveyance arriving in Canada, by the person in charge of the conveyance; and\n(c) in any other case, by the person on behalf of whom the goods are imported.\n(3.1) [Goods returned to Canada] For greater certainty, for the purposes of the reporting of goods under subsection (1), the return of goods to Canada after they are taken out of Canada is an importation of those goods.\n(4) [Where goods are reported outside Canada] Subsection (1) does not apply in respect of goods that are reported in the manner prescribed under subsection (2) prior to importation at a customs office outside Canada unless an officer requires that the goods be reported again under subsection (1) after importation.\n(5) [Exception — entry and departure] Subject to the regulations, unless an officer otherwise requires, this section does not apply in respect of goods on board a conveyance\n(a) that enters Canadian waters, including the inland waters, or the airspace over Canada directly from outside Canada and then leaves Canada, as long as\n(i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or\n(ii) in the case of an aircraft, the conveyance did not land while in Canada; or\n(b) that leaves Canadian waters, including the inland waters, or the airspace over Canada and then re-enters Canada, as long as\n(i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or\n(ii) in the case of an aircraft, the conveyance did not land while outside Canada.\n(6) [Written report] If goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.\n(7) [Certain goods not subject to seizure] Goods described in tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff\n(a) that are in the actual possession of a person arriving in Canada, or that form part of his baggage, where the person and his baggage are being carried on board the same conveyance,\n(b) that are not charged with duties, and\n(c) the importation of which is not prohibited under the Customs Tariff or prohibited, controlled or regulated under any Act of Parliament other than this Act or the Customs Tariff\nmay not be seized as forfeit under this Act by reason only that they were not reported under this section.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 12, c. 41 (3rd Supp.), s. 119; 1992, c. 28, s. 3; 1996, c. 31, s. 75; 1997, c. 36, s. 149; 2001, c. 25, s. 12; 2015, c. 3, s. 60(F); 2017, c. 11, s. 3; 2022, c. 10, s. 305(E)",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-12.html"
+  },
+  {
+    "id": "C-52.6-s12.01",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "12.01",
+    "marginal_note": "Regulations",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "12.01 The Governor in Council may make regulations for the purposes of sections 11 and 12, including regulations\n(a) prescribing the circumstances under which persons, goods or classes thereof on board a conveyance, or classes thereof, are required to present themselves or to be reported, as the case may be, despite subsection 11(5) or 12(5); or\n(b) defining the expression “make contact with another conveyance” for the purposes of subsections 11(5) and 12(5) and prescribing the circumstances under which a conveyance or a class thereof makes contact with another conveyance.",
+    "history": "2017, c. 11, s. 4",
+    "last_amended": "2017-06-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 12.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-12.01.html"
+  },
+  {
+    "id": "C-52.6-s12.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "12.1",
+    "marginal_note": "Advance information",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "12.1\n(1) Before the arrival of a conveyance in Canada, the owner or person in charge of a conveyance who is prescribed or any other prescribed person shall give the Agency prescribed information about the conveyance and the persons and goods on board or expected to be on board the conveyance.\n(2) [Exemption] A person who is required to provide information under subsection (1) shall hold a valid carrier code unless they are exempt.\n(3) [Carrier code — requirements] An application for a carrier code shall be made in the prescribed form with the prescribed information.\n(4) [Carrier code — issuance] The Minister shall issue a carrier code to a person who applies for it if the application meets the requirements referred to in subsection (3) and the Minister is satisfied that the requirements and conditions prescribed under paragraph (8)(e) for the carrier code to be issued have been met.\n(5) [Carrier code — suspension, cancellation and reinstatement] The Minister may, subject to the regulations, suspend, cancel or reinstate a carrier code.\n(6) [Notification] The Minister may issue a notification to any person who provides information under subsection (1) to require the person to take any specified measure with respect to the information.\n(7) [Obligation to comply] The person to whom a notification is issued shall comply with the notification.\n(8) [Regulations] The Governor in Council may make regulations for the purposes of this section, including regulations\n(a) respecting the information that must be given under subsection (1);\n(b) prescribing the persons or classes of persons who must give the information under subsection (1);\n(c) respecting the circumstances in which the information must be given under subsection (1);\n(d) respecting the time within which and the manner in which the information must be given under subsection (1);\n(e) regarding the requirements and conditions that are to be met before a carrier code may be issued;\n(f) regarding the persons or classes of persons who are exempt from holding a valid carrier code; and\n(g) regarding the manner and circumstances in which a carrier code may be suspended, cancelled or reinstated.",
+    "history": "2009, c. 10, s. 6; 2012, c. 31, s. 266; 2022, c. 10, s. 306",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 12.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-12.1.html"
+  },
+  {
+    "id": "C-52.6-s13",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "13",
+    "marginal_note": "Obligation to answer questions and present goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "13 Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall\n(a) answer truthfully any question asked by an officer with respect to the goods; and\n(b) if an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of the conveyance, or open or unpack any package or container that the officer wishes to examine.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 13; 2001, c. 25, s. 13",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-13.html"
+  },
+  {
+    "id": "C-52.6-s14",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "14",
+    "marginal_note": "Restriction on unloading before report",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "14\n(1) No person shall unload goods from a conveyance arriving in Canada until the goods have been reported in accordance with sections 12 and 13 except where the safety of the conveyance, or the goods or persons on the conveyance, is threatened by collision, fire, the stress of weather or other similar circumstances or in such other circumstances as may be prescribed.\n(2) [Report of goods unloaded] Where a conveyance is unloaded in the circumstances described in subsection (1), the person in charge of the conveyance shall forthwith, in such manner as may be prescribed, report the conveyance, the goods that were so unloaded and any goods that remain on the conveyance at a customs office designated for that purpose.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-14.html"
+  },
+  {
+    "id": "C-52.6-s15",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "15",
+    "marginal_note": "Report of goods illegally imported",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "15 Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-15.html"
+  },
+  {
+    "id": "C-52.6-s16",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "16",
+    "marginal_note": "Wreck deemed imported",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Report of Goods",
+    "text": "16\n(1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.\n(2) [Report of wreck and liability for duties] If any wreck that has come into Canada from outside Canada is released to a person under section 61 of the Wrecked, Abandoned or Hazardous Vessels Act, that person\n(a) shall forthwith report the delivery to an officer; and\n(b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.\n(3) [Definition of wreck] In this section, wreck includes\n(a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;\n(b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;\n(c) the property of shipwrecked persons; and\n(d) any wrecked aircraft or any part thereof and cargo thereof.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 16; 2001, c. 26, s. 299; 2019, c. 1, s. 140",
+    "last_amended": "2019-07-30",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-16.html"
+  },
+  {
+    "id": "C-52.6-s17",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "17",
+    "marginal_note": "Goods charged with duties from importation",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Duties",
+    "text": "17\n(1) Imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed.\n(2) [Rates of duties] Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5) or, where goods have been released in the circumstances set out in paragraph 32(2)(b), at the time of release.\n(3) [Liability] Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.\n(4) [Definition of importer of record] In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 17; 1992, c. 28, s. 4; 2001, c. 25, s. 14; 2004, c. 25, s. 120(E); 2022, c. 10, s. 307",
+    "last_amended": "2026-01-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-17.html"
+  },
+  {
+    "id": "C-52.6-s18",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "18",
+    "marginal_note": "Presumption of importation",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Liability for Duties on Goods Reported",
+    "text": "18\n(1) For the purposes of this section, all goods reported under section 12 shall be deemed to have been imported.\n(2) [Liability of person reporting goods short landed] Subject to subsections (3) and 20(2.1), any person who reports goods under section 12, and any person for whom that person acts as agent or employee while so reporting, are jointly and severally or solidarily liable for all duties levied on the goods unless one or the other of them proves, within the time that may be prescribed, that the duties have been paid or that the goods\n(a) were destroyed or lost prior to report or destroyed after report but prior to receipt in a place referred to in paragraph (c) or by a person referred to in paragraph (d);\n(b) did not leave the place outside Canada from which they were to have been exported;\n(c) have been received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;\n(d) have been received by a person who transports or causes to be transported within Canada goods in accordance with subsection 20(1);\n(e) have been exported; or\n(f) have been released.\n(3) [Rates of duties] The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.\n(4) [Regulations] The Governor in Council may make regulations prescribing the circumstances in which such bonds or other security as may be prescribed may be required from any person who is or may become liable for the payment of duties under this section.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 18; 2001, c. 25, s. 15",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-18.html"
+  },
+  {
+    "id": "C-52.6-s19",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "19",
+    "marginal_note": "Disposition of goods before release",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Movement and Storage of Goods",
+    "text": "19\n(1) Subject to section 20, any person who is authorized by an officer or by any prescribed means to do so may\n(a) deliver goods that have been reported under section 12 or cause them to be delivered from a customs office to another customs office or a sufferance warehouse;\n(b) deliver such goods or cause them to be delivered from a sufferance warehouse to another sufferance warehouse;\n(c) where such goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a customs office or sufferance warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;\n(d) export such goods or cause them to be exported directly from a customs office or sufferance warehouse; or\n(e) where such goods are at a customs office, leave them at that office, subject to such storage charges as may be prescribed.\n(1.1) [Authorization to deliver goods] In prescribed circumstances and under prescribed conditions, a person may be authorized by an officer or by any prescribed means to deliver goods or cause them to be delivered to the place of business of the importer, owner or consignee.\n(2) [Movement and storage of goods] Subject to section 20, where goods that have been reported under section 12 have been described in the prescribed form at a customs office designated for that purpose, any person who is authorized by an officer or by any prescribed means to do so may\n(a) deliver the goods or cause them to be delivered from a customs office or sufferance warehouse to a bonded warehouse or duty free shop;\n(b) deliver them or cause them to be delivered from a bonded warehouse to another bonded warehouse or to a duty free shop or from a duty free shop to another duty free shop or to a bonded warehouse;\n(c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a bonded warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;\n(d) export them or cause them to be exported directly from a duty free shop in accordance with regulations made under section 30; or\n(e) export them or cause them to be exported directly from a bonded warehouse.\n(3) [Duties removed] Goods that are removed as ships’ stores under paragraph (1)(c) or exported under paragraph (1)(d) are, from the time of their exportation, no longer charged with duties.\n(4) and (5) [Repealed, 1995, c. 41, s. 3]",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 19; 1993, c. 25, s. 69; 1995, c. 41, s. 3; 1997, c. 36, s. 150; 2001, c. 25, s. 16; 2022, c. 10, s. 308(F)",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-19.html"
+  },
+  {
+    "id": "C-52.6-s19.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "19.1",
+    "marginal_note": "Statistics",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Movement and Storage of Goods",
+    "text": "19.1\n(1) Subject to this section, any person who is authorized by an officer under subsection 19(2) to deliver goods or cause them to be delivered to a bonded warehouse shall, before the delivery, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.\n(2) [Prescribed form] The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.\n(3) [Regulations] The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.",
+    "history": "1988, c. 65, s. 67; 2022, c. 10, s. 309",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 19.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-19.1.html"
+  },
+  {
+    "id": "C-52.6-s20",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "20",
+    "marginal_note": "Transportation of goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Transportation",
+    "text": "20\n(1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed.\n(2) [Liability of transporter] Subject to subsection (2.1), every person who transports or causes to be transported within Canada goods, other than goods to which paragraph 32(2)(b) applies, that have been imported but have not been released is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were\n(a) destroyed while being so transported;\n(b) received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;\n(c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;\n(d) received by another person who is entitled under subsection (1) to transport such goods; or\n(e) exported.\n(2.1) [Exception] If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were\n(a) destroyed while being transported;\n(b) received in a customs office, bonded warehouse or duty free shop;\n(c) if the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;\n(d) exported; or\n(e) received at the place of business of the importer, owner or consignee.\n(3) [Rates of duties] The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 20; 1995, c. 41, s. 4; 1997, c. 36, s. 151; 2001, c. 25, s. 17",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-20.html"
+  },
+  {
+    "id": "C-52.6-s21",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "21",
+    "marginal_note": "Officer’s access to goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Transportation",
+    "text": "21 Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall, where an officer so requests, afford the officer free access to any premises or place under his control that is attached to or forms part of any place where such goods are reported, loaded, unloaded or stored, and open any package or container of such goods or remove any covering therefrom.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-21.html"
+  },
+  {
+    "id": "C-52.6-s22",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "22",
+    "marginal_note": "Records",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Transportation",
+    "text": "22\n(1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records:\n(a) a person who transports or causes to be transported goods into Canada; or\n(b) a person who transports or causes to be transported within Canada goods that have been imported but have not been released.\n(2) [Exemption] The Minister may, subject to such terms and conditions as he may specify, exempt any person or class of persons from the requirement to keep records or from the requirement to keep records in Canada where he deems it unnecessary or impracticable to keep records or to keep them in Canada.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 22; 1995, c. 41, s. 5; 2001, c. 25, s. 18",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-22.html"
+  },
+  {
+    "id": "C-52.6-s23",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "23",
+    "marginal_note": "Transportation over territory outside Canada",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Transportation",
+    "text": "23 Goods that are transported from one place in Canada to another place in Canada over territory or waters outside Canada in accordance with such terms and conditions and subject to such bonds or other security as may be prescribed shall be treated, with respect to their liability to or exemption from duties, as if they had been transported entirely within Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-23.html"
+  },
+  {
+    "id": "C-52.6-s24",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "24",
+    "marginal_note": "Licences",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "24\n(1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place\n(a) as a sufferance warehouse for the examination of imported goods that have not been released, or\n(b) [Repealed, 1995, c. 41, s. 6]\n(c) as a duty free shop for the sale of goods free of certain duties or taxes levied on goods under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs, to persons who are about to leave Canada\nand may specify in the licence any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received therein.\n(1.1) [Definition of duties not to apply] The definition duties in subsection 2(1) does not apply for the purposes of paragraph (1)(c).\n(2) [Amendment of licence] The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 24; 1993, c. 25, s. 70; 1995, c. 41, s. 6; 2001, c. 16, s. 2; 2002, c. 22, s. 330",
+    "last_amended": "2003-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-24.html"
+  },
+  {
+    "id": "C-52.6-s25",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "25",
+    "marginal_note": "Sufferance warehouse operator’s obligation",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "25 Subject to the regulations, the operator of a sufferance warehouse shall not refuse to receive any goods brought to the warehouse that qualify under the terms of his licence.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-25.html"
+  },
+  {
+    "id": "C-52.6-s26",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "26",
+    "marginal_note": "Price of goods sold in duty free shop",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "26\n(1) The operator of a duty free shop shall ensure that the prices of goods offered for sale at the duty free shop reflect the extent to which the goods have not been subject to duties and taxes.\n(2) [Definition] In subsection (1), duties means duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 26; 1993, c. 25, s. 71; 2002, c. 22, s. 331",
+    "last_amended": "2003-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-26.html"
+  },
+  {
+    "id": "C-52.6-s27",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "27",
+    "marginal_note": "Officer’s access to goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "27 The operator of a sufferance warehouse, bonded warehouse or duty free shop shall, where an officer so requests, afford the officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop and open any package or container of goods therein or remove any covering therefrom.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-27.html"
+  },
+  {
+    "id": "C-52.6-s28",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "28",
+    "marginal_note": "Liability of operator",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "28\n(1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods\n(a) are still in the warehouse or duty free shop;\n(b) have been destroyed while in the warehouse or duty free shop;\n(c) have been removed from the warehouse or duty free shop pursuant to section 19;\n(d) have been taken as a sample or seized under the Firearms Act or any other Act of Parliament; or\n(e) have been released by an officer.\n(1.1) and (1.2) [Repealed, 2002, c. 22, s. 332]\n(2) [Rates] The rates of duties or taxes payable on goods under subsection (1) shall\n(a) where the goods have been received in a sufferance warehouse, be the rates applicable to such goods at the time they were reported under section 12; and\n(b) where the goods have been received in a bonded warehouse or duty free shop, be the rates applicable to such goods at the time they were received therein.\n(3) [Definition of duties not to apply] The definition duties in subsection 2(1) does not apply for the purposes of subsections (1) and (2).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 28; 1993, c. 25, s. 72; 1995, c. 39, s. 168; 2001, c. 25, s. 19; 2002, c. 22, ss. 332, 408",
+    "last_amended": "2003-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-28.html"
+  },
+  {
+    "id": "C-52.6-s29",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "29",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "29 [Repealed, 1995, c. 41, s. 7]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-29.html"
+  },
+  {
+    "id": "C-52.6-s30",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "30",
+    "marginal_note": "Regulations",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Warehouses and Duty Free Shops",
+    "text": "30 The Governor in Council may make regulations\n(a) prescribing qualifications as to citizenship and residence or any other qualifications that must be met by the operator of a sufferance warehouse or duty free shop;\n(b) prescribing the terms and conditions on which licences for the operation of sufferance warehouses or duty free shops may be issued under section 24, including the security that may be required of operators of the warehouses or shops, the duration of the licences and the fees or the manner of determining fees, if any, to be paid for the licences;\n(c) prescribing the circumstances in which licences for the operation of sufferance warehouses or duty free shops may be issued, amended, suspended, renewed, cancelled or reinstated;\n(d) establishing standards for the operation of and the maintenance of the facilities of sufferance warehouses or duty free shops;\n(e) prescribing the manner of acknowledging receipt of goods in sufferance warehouses or duty free shops;\n(f) establishing the circumstances in which and the extent to which goods may be manipulated, unpacked, packed, altered or combined with other goods while in sufferance warehouses or duty free shops;\n(g) prescribing facilities, equipment and personnel that must be provided at sufferance warehouses or duty free shops;\n(h) prescribing the circumstances in which the operator of a sufferance warehouse may refuse goods that are brought to the warehouse for safe-keeping;\n(i) regulating the transfer of ownership of goods in duty free shops;\n(j) prescribing, with respect to goods, or classes of goods, that are offered for sale in a duty free shop, minimum proportions, by reference to quantity, value or other like standard, that must be of domestic origin;\n(k) prescribing restrictions as to the classes of goods that may be received in sufferance warehouses;\n(l) prescribing circumstances in which goods shall not be received in sufferance warehouses;\n(m) regulating the provision of information by the operator of a duty free shop; and\n(n) otherwise regulating the operation of sufferance warehouses or duty free shops.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 30; 1993, c. 25, s. 73; 1995, c. 41, s. 7",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-30.html"
+  },
+  {
+    "id": "C-52.6-s31",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "31",
+    "marginal_note": "Release",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Release",
+    "text": "31 Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 31; 2001, c. 25, s. 20",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-31.html"
+  },
+  {
+    "id": "C-52.6-s32",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "32",
+    "marginal_note": "Accounting and payment of duties",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "32\n(1) Subject to subsections (2) and (4) and any regulations made under subsection (6), and to section 33, no goods shall be released until\n(a) they have been accounted for by the importer or owner of the goods in the prescribed manner and, if they are to be accounted for in writing, in the prescribed form with the prescribed information; and\n(b) all duties thereon have been paid.\n(2) [Release prior to accounting] In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if\n(a) the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form with the prescribed information or in the form and with the information that is satisfactory to the Minister; or\n(b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.\n(3) [Accounting after release] If goods are released under subsection (2), they shall be accounted for within the prescribed time and in the manner described in paragraph (1)(a) by, in the case of goods to which paragraph (2)(a) applies, the person who made the interim accounting under that paragraph in respect of the goods and, in the case of goods to which paragraph (2)(b) applies, by the importer or owner of the goods.\n(4) [Release of goods] In such circumstances, and under such conditions, as may be prescribed, goods imported by courier or as mail may be released prior to the accounting required under subsection (1) and prior to the payment of duties thereon.\n(5) [Accounting and payment of duties] Where goods are released under subsection (4),\n(a) the person who is authorized under paragraph (6)(a) or subsection (7) to account for the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a) and that person or the importer or owner of the goods shall, within the prescribed time, pay duties on the goods, or\n(b) where there is no person authorized under paragraph (6)(a) or subsection (7) to account for the goods, the importer or owner of the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a) and shall, within the prescribed time, pay duties on the goods.\n(5.1) [Deemed accounting] Except in prescribed circumstances, where the importer or owner of mail that has been released as mail under subsection (4) takes delivery of the mail, the mail shall be deemed to have been accounted for under subsection (5) at the time of its release.\n(6) [Regulations] The Governor in Council may make regulations\n(a) specifying persons or classes of persons who are authorized to account for goods under this section in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions under which such persons or classes of persons are so authorized; and\n(b) prescribing the circumstances in which goods may be released without any requirement of accounting.\n(7) [Authorization to account] The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 32; 1992, c. 28, s. 5; 1995, c. 41, s. 8; 2001, c. 25, s. 21; 2005, c. 38, s. 63; 2022, c. 10, s. 310",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-32.html"
+  },
+  {
+    "id": "C-52.6-s32.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "32.1",
+    "marginal_note": "Statistics",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "32.1\n(1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.\n(2) [Prescribed form] The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.\n(3) [Regulations] The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.",
+    "history": "1988, c. 65, s. 68; 2022, c. 10, s. 311",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 32.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-32.1.html"
+  },
+  {
+    "id": "C-52.6-s32.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "32.2",
+    "marginal_note": "Correction to declaration of origin",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "32.2\n(1) An importer or owner of goods for which preferential tariff treatment under a free trade agreement has been claimed or any person authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) shall, within ninety days after the importer, owner or person has reason to believe that a declaration of origin for those goods made under this Act is incorrect,\n(a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form with the prescribed information; and\n(b) pay any amount owing as duties as a result of the correction to the declaration of origin and any interest owing or that may become owing on that amount.\n(1.1) [Repealed, 1997, c. 14, s. 36]\n(2) [Corrections to other declarations] Subject to regulations made under subsection (7), an importer or owner of goods or a person who is within a prescribed class of persons in relation to goods or is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods shall, within ninety days after the importer, owner or person has reason to believe that the declaration of origin (other than a declaration of origin referred to in subsection (1)), declaration of tariff classification or declaration of value for duty made under this Act for any of those goods is incorrect,\n(a) make a correction to the declaration in the prescribed form and manner, with the prescribed information; and\n(b) pay any amount owing as duties as a result of the correction to the declaration and any interest owing or that may become owing on that amount.\n(3) [Correction treated as re-determination] A correction made under this section after the prescribed day is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).\n(4) [Four-year limit on correction obligation] The obligation under this section to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3) or (5).\n(5) [Correction not to result in refund] This section does not apply to require or allow a correction that would result in a claim for a refund of duties.\n(6) [Diversions] The obligation under this section to make a correction to a declaration of tariff classification includes an obligation to correct a declaration of tariff classification that is rendered incorrect by a failure, after the goods are accounted for under subsection 32(1), (3) or (5) or, in the case of prescribed goods, after the goods are released without accounting, to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff or under any regulations made under that Act in respect of a tariff item in that List.\n(7) [Regulations] The Governor in Council may make regulations prescribing the circumstances in which certain goods are exempt from the operation of subsection (6) and the classes of goods in respect of which, the length of time for which and the conditions under which the exemptions apply.\n(8) [Duties] If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.",
+    "history": "1993, c. 44, s. 82; 1996, c. 33, s. 29; 1997, c. 14, s. 36, c. 36, s. 152; 2001, c. 25, s. 22; 2002, c. 22, s. 333; 2021, c. 23, s. 209; 2022, c. 10, s. 312",
+    "last_amended": "2024-10-21",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 32.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-32.2.html"
+  },
+  {
+    "id": "C-52.6-s32.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "32.3",
+    "marginal_note": "Diversion of goods used as ships’ stores",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "32.3 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,\n(a) report the diversion to an officer at a customs office;\n(b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and\n(c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.",
+    "history": "2001, c. 25, s. 23; 2022, c. 10, s. 313",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 32.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-32.3.html"
+  },
+  {
+    "id": "C-52.6-s33",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33",
+    "marginal_note": "Release prior to payment of duties",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33\n(1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.\n(2) [Payment of duties] If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.\n(3) [Meaning of duties] In subsection (2), duties does not include the duties levied under\n(a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or\n(b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 33; 1992, c. 28, s. 6; 2002, c. 22, s. 334",
+    "last_amended": "2003-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.html"
+  },
+  {
+    "id": "C-52.6-s33.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.1",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.1 [Repealed, 2001, c. 25, s. 24]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.1.html"
+  },
+  {
+    "id": "C-52.6-s33.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.2",
+    "marginal_note": "Notice requiring accounting",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.2 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.",
+    "history": "1992, c. 28, s. 7; 2005, c. 38, s. 64",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.2.html"
+  },
+  {
+    "id": "C-52.6-s33.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.3",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.3 [Repealed, 2001, c. 25, s. 25]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.3.html"
+  },
+  {
+    "id": "C-52.6-s33.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.4",
+    "marginal_note": "Interest",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.4\n(1) Subject to the regulations, any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate, calculated on the outstanding balance of the amount,\n(a) in the case of goods released prior to the accounting required under subsection 32(1), for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full; and\n(b) in the case of all other goods, for the period beginning on the day after the day on which the person became liable to pay the amount and ending on the day on which the amount has been paid in full.\n(2) [Restriction — prescribed day] The prescribed day referred to in paragraph (1)(a) falls\n(a) at the earliest, on the 12th day after the end of the period that begins on the 18th day of a month and ends on the 17th day of the following month and that includes the earlier of\n(i) the day on which the goods in question are accounted for, and\n(ii) the last day on which those goods are required to be accounted for; and\n(b) at the latest, on the 18th day after the end of the period referred to in paragraph (a).\n(3) [Regulations — interest-free period] The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting the circumstances and conditions under which any person who is liable to pay an amount of duties in respect of imported goods is not liable to pay interest on that amount for the period specified in the regulations.",
+    "history": "1992, c. 28, s. 7; 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154; 2001, c. 25, s. 26; 2021, c. 23, s. 210",
+    "last_amended": "2024-10-21",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.4.html"
+  },
+  {
+    "id": "C-52.6-s33.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.5",
+    "marginal_note": "Notice requiring payment",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.5 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.",
+    "history": "1992, c. 28, s. 7; 2005, c. 38, s. 65",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.5.html"
+  },
+  {
+    "id": "C-52.6-s33.6",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.6",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.6 [Repealed, 2001, c. 25, s. 27]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.6.html"
+  },
+  {
+    "id": "C-52.6-s33.7",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.7",
+    "marginal_note": "Extension of time",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.7\n(1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.\n(2) [Effect of extension for accounting] Where the time within which a person must account for goods is extended under subsection (1),\n(a) the goods shall be accounted for within the time as so extended;\n(b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and\n(c) if the person fails to account for the goods within the time as so extended, the extension shall be deemed not to have been made.\n(3) [Effect of extension for payment] Where the time within which a person must pay any amount owing as duties is extended under subsection (1),\n(a) that amount shall be paid within the time as so extended;\n(b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and\n(c) if the person fails to pay the amount within the time as so extended, the extension shall be deemed not to have been made.",
+    "history": "1992, c. 28, s. 7; 2001, c. 25, s. 28; 2005, c. 38, s. 66",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.7.html"
+  },
+  {
+    "id": "C-52.6-s33.8",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "33.8",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "33.8 [Repealed, 2001, c. 25, s. 29]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 33.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-33.8.html"
+  },
+  {
+    "id": "C-52.6-s34",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "34",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "34 [Repealed, 1995, c. 41, s. 10]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-34.html"
+  },
+  {
+    "id": "C-52.6-s35",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "35",
+    "marginal_note": "Security and conditions of release",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Accounting and Payment of Duties",
+    "text": "35\n(1) Except in such circumstances as may be prescribed, no goods shall be released under subsection 32(2) or (4) or section 33 until such deposits, bonds or other security as may be prescribed is given, and any goods that are released under those provisions shall be released subject to such terms and conditions as may be prescribed.\n(2) [Obligation to satisfy terms and conditions] If a deposit, bond or other security given under subsection (1) is subject to terms and conditions prescribed by regulations made under paragraph 166(1)(b), the person who has given the deposit, bond or other security shall satisfy those terms and conditions.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 35; 1995, c. 41, s. 11; 2021, c. 23, s. 211",
+    "last_amended": "2024-10-21",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-35.html"
+  },
+  {
+    "id": "C-52.6-s35.01",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "35.01",
+    "marginal_note": "Requirement to comply with marking regulations",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Marking of Goods",
+    "text": "35.01 No person shall import goods that are required to be marked by any regulations made under section 19 of the Customs Tariff unless the goods are marked in accordance with those regulations.",
+    "history": "1993, c. 44, s. 83; 1997, c. 36, s. 155",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 35.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-35.01.html"
+  },
+  {
+    "id": "C-52.6-s35.02",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "35.02",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Marking of Goods",
+    "text": "35.02\n(1) [Repealed, 2001, c. 25, s. 30]\n(2) [Notice requiring marking or compliance] The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person\n(a) to mark imported goods in accordance with the regulations made under section 19 of the Customs Tariff, within such reasonable time as may be stipulated in the notice, if there has been a failure to comply with section 35.01 with respect to the goods; or\n(b) to comply with section 35.01 in respect of any goods designated in the notice that will subsequently be imported by the person.\n(3) [Repealed, 2001, c. 25, s. 30]\n(4) [Goods imported from a NAFTA country] If a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under section 109.1 unless\n(a) the person has previously failed to comply with section 35.01 in respect of imported goods and has been given notice pursuant to subsection (2);\n(b) the goods with respect to which there has been a failure to comply with section 35.01 or a notice given pursuant to subsection (2) have been released without being marked in the manner referred to in section 35.01; or\n(c) the imported goods have been marked in a deceptive manner so as to mislead another person as to the country or geographic area of origin of the goods.\n(5) [Repealed, 2001, c. 25, s. 30]",
+    "history": "1993, c. 44, s. 83; 1997, c. 36, s. 156; 2001, c. 25, s. 30; 2005, c. 38, s. 67; 2022, c. 10, s. 314(E)",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 35.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-35.02.html"
+  },
+  {
+    "id": "C-52.6-s35.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "35.1",
+    "marginal_note": "Proof of origin",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Origin of Goods",
+    "text": "35.1\n(1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.\n(2) [When furnished] Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed.\n(3) [Who furnishes] Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished in accordance with subsection (1) by the importer or owner of the goods.\n(3.1) [Certificate of origin completed by importer] If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.\n(4) [Regulations] The Governor in Council, on the recommendation of the Minister, may make regulations\n(a) specifying persons or classes of persons who are authorized to furnish proof of origin of goods under subsection (1) in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions, if any, under which such persons or classes of persons are so authorized;\n(b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and\n(c) exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.\n(5) [Denial or withdrawal of preferential tariff treatment] Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff, or any regulation made under either of those Acts, concerning that preferential tariff treatment.\n(6) [Repealed, 1997, c. 14, s. 37]",
+    "history": "1988, c. 65, s. 69; 1992, c. 28, s. 9; 1993, c. 44, s. 84; 1996, c. 33, s. 30; 1997, c. 14, s. 37; 2012, c. 18, s. 25(F); 2018, c. 23, s. 21; 2020, c. 1, s. 116; 2022, c. 10, s. 315",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 35.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-35.1.html"
+  },
+  {
+    "id": "C-52.6-s36",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "36",
+    "marginal_note": "Abandonment of goods to the Crown",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Abandoned Goods",
+    "text": "36\n(1) The owner of goods that have been imported but have not been released may, with the authorization of an officer and subject to the conditions set out in subsection (2), abandon the goods to Her Majesty in right of Canada.\n(2) [Conditions of abandonment] Any person who abandons goods to Her Majesty under subsection (1) is liable for all reasonable expenses incurred by Her Majesty in the disposal of the goods where they are disposed of otherwise than by sale.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-36.html"
+  },
+  {
+    "id": "C-52.6-s37",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "37",
+    "marginal_note": "Unclaimed goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Unclaimed Goods",
+    "text": "37\n(1) Goods, other than goods of a prescribed class, that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.\n(2) [Unclaimed goods in a bonded warehouse] Goods, other than goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff, that have not been removed from a bonded warehouse within such time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.\n(3) [Extension of prescribed period] The Minister may extend any period of time prescribed pursuant to subsection (1) or (2) in respect of any particular goods.\n(4) [Deeming provision] A place of safe-keeping referred to in this section shall, for the purposes of this Act, be deemed to be a customs office.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 37; 1993, c. 25, s. 74; 1995, c. 41, s. 12; 1997, c. 36, s. 157",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-37.html"
+  },
+  {
+    "id": "C-52.6-s38",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "38",
+    "marginal_note": "Risk and storage charges",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Unclaimed Goods",
+    "text": "38\n(1) Goods that are deposited in a place of safe-keeping under section 37 shall be kept there at the risk of the owner and importer of those goods, and the owner and importer are jointly and severally, or solidarily, liable for any storage charges that may be prescribed and any expenses incurred in moving the goods from the customs office, sufferance warehouse, bonded warehouse or duty free shop to the place of safe-keeping.\n(2) [No removal until expenses paid] No goods shall be removed by any person other than an officer from a place of safe-keeping referred to in section 37 until the charges and expenses referred to in subsection (1) have been paid.",
+    "history": "1985, c. 1 (2nd Supp.), s. 38; 2004, c. 25, s. 121(E)",
+    "last_amended": "2004-12-15",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-38.html"
+  },
+  {
+    "id": "C-52.6-s39",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "39",
+    "marginal_note": "Unclaimed goods forfeit",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Unclaimed Goods",
+    "text": "39\n(1) Goods that have not been removed from a place of safe-keeping referred to in section 37 within such period of time after they were deposited therein as may be prescribed are, at the termination of that period of time, forfeit.\n(2) [Expenses of disposal] The importer of goods that are forfeit under subsection (1) and the owner of those goods at the time of forfeiture are jointly and severally, or solidarily, liable for all reasonable expenses incurred by Her Majesty in right of Canada in the disposal of the goods if they are disposed of otherwise than by sale.",
+    "history": "1985, c. 1 (2nd Supp.), s. 39; 2004, c. 25, s. 122(E)",
+    "last_amended": "2004-12-15",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-39.html"
+  },
+  {
+    "id": "C-52.6-s39.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "39.1",
+    "marginal_note": "Goods forfeit if not removed",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Goods of a Prescribed Class",
+    "text": "39.1\n(1) Goods of a prescribed class that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed are, at the end of that period of time, forfeit.\n(2) [Goods in bonded warehouse forfeit if not removed] Goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff that have not been removed from a bonded warehouse within such period of time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act are, at the end of that period of time, forfeit.",
+    "history": "1993, c. 25, s. 75; 1995, c. 41, s. 13; 1997, c. 36, s. 158",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 39.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-39.1.html"
+  },
+  {
+    "id": "C-52.6-s40",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "40",
+    "marginal_note": "Importers’ records",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Records",
+    "text": "40\n(1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records.\n(2) [Minister’s request] If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records.\n(3) [Requirement to keep records] The following persons shall keep at their place of business or at any other place that may be designated by the Minister the prescribed records with respect to the prescribed goods, in the manner and for the period that may be prescribed, and shall, where an officer requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records:\n(a) a person who is granted a licence under section 24;\n(b) a person who receives goods authorized for delivery to the person’s place of business in the circumstances set out in paragraph 32(2)(b);\n(c) a person who is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods;\n(d) a person who is granted a certificate under section 90 of the Customs Tariff; and\n(e) a person who is granted a licence under section 91 of that Act.\n(4) [Minister’s request] Where, in the opinion of the Minister, a person has not kept records in respect of goods in accordance with subsection (3), the Minister may request that person to comply with that subsection in respect of the goods.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 40; 1992, c. 28, s. 10; 1993, c. 44, s. 85; 1995, c. 41, s. 15; 1997, c. 36, s. 159; 2001, c. 25, s. 31",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-40.html"
+  },
+  {
+    "id": "C-52.6-s41",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "41",
+    "marginal_note": "Detention of goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Records",
+    "text": "41\n(1) Any goods imported by or on behalf of a person to whom a request is made under subsection 40(2) at any time after the request is made may be detained by an officer at the expense of that person until the request is complied with.\n(2) [Disposition of detained goods] Goods that are detained under subsection (1) may be deposited in a place of safe-keeping in accordance with subsection 37(1) as if they were unclaimed and may be dealt with thereafter under sections 37 to 39.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-41.html"
+  },
+  {
+    "id": "C-52.6-s42",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42",
+    "marginal_note": "Definition of dwelling-house",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Records",
+    "text": "42\n(1) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes\n(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and\n(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.\n(2) [Inspections] An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,\n(a) inspect, audit or examine any record of a person that relates or may relate to the information that is or should be in the records of the person or to any amount paid or payable under this Act;\n(b) examine property in an inventory of a person and any property or process of, or matter relating to, the person, an examination of which may assist the officer in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the records of the person or any amount paid or payable by the person under this Act;\n(c) subject to subsection (3), enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any records are or should be kept; and\n(d) require the owner or manager of the property or business and any other person on the premises or place to give the officer all reasonable assistance and to answer truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer.\n(3) [Prior authorization] If any premises or place referred to in paragraph (2)(c) is a dwelling-house, an officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection (4).\n(4) [Warrant] On ex parte application by the Minister, a judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that\n(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in paragraph (2)(c);\n(b) entry into the dwelling-house is necessary; and\n(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry into the dwelling-house will be, refused.\n(5) [Other access to document] If the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act but is satisfied that access to a document or property that is or should be kept in the dwelling-house has been or may be expected to be refused, the judge may\n(a) order the occupant of the dwelling-house to provide the officer with reasonable access to any document or property; and\n(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 42; 2001, c. 25, s. 32; 2005, c. 38, s. 68",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.html"
+  },
+  {
+    "id": "C-52.6-s42.01",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.01",
+    "marginal_note": "Methods of verification",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Verifications",
+    "text": "42.01 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.",
+    "history": "1997, c. 36, s. 160; 2001, c. 25, s. 33; 2005, c. 38, s. 69",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.01.html"
+  },
+  {
+    "id": "C-52.6-s42.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.1",
+    "marginal_note": "Methods of verification",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Origin of Goods, Duty Relief and Drawback",
+    "text": "42.1\n(1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,\n(a) conduct a verification of origin of goods for which preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), is claimed\n(i) by entering any prescribed premises or place at any reasonable time, or\n(ii) in the prescribed manner;\n(b) enter any prescribed premises or place at any reasonable time to verify the amount, if any, of\n(i) a relief under section 89 of the Customs Tariff from the payment of any duties payable in respect of imported goods that are subsequently exported to a NAFTA country, or\n(ii) a drawback under section 113 of the Customs Tariff of duties paid in respect of imported goods that are subsequently exported to a NAFTA country; or\n(c) enter any prescribed premises or place at any reasonable time to verify the amount, if any, of\n(i) a relief under section 89 of the Customs Tariff from the payment of any duties payable in respect of imported goods that are subsequently exported to a CUSMA country, or\n(ii) a drawback under section 113 of the Customs Tariff of duties paid in respect of imported goods that are subsequently exported to a CUSMA country.\n(1.1) [Method of verification — certain agreements] Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct any of the following:\n(a) a verification of origin of goods for which preferential tariff treatment under CEFTA is claimed, by requesting in writing that the customs administration of the EFTA state of export conduct a verification and provide an opinion as to whether the goods are originating within the meaning of Annex C of CEFTA;\n(a.1) a verification of origin of goods for which preferential tariff treatment under CUFTA 2017 is claimed, by requesting in writing that the customs administration of Ukraine conduct a verification and provide a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA 2017;\n(b) a verification of origin of goods for which preferential tariff treatment under CUFTA is claimed, by requesting in writing that the customs administration of Ukraine conduct a verification and provide a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA;\n(c) a verification of origin of goods for which preferential tariff treatment under CETA is claimed, by requesting in writing that the customs administration of the EU country or other CETA beneficiary of export conduct a verification and provide a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA; and\n(d) a verification of origin of goods for which preferential tariff treatment under CUKTCA is claimed, by requesting in writing that the customs administration of the CUKTCA beneficiary of export conduct a verification and provide a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA.\n(2) [Withdrawal of preferential tariff treatment] If an exporter, producer or prescribed importer of goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), may be denied or withdrawn from the goods.\n(3) [Withdrawal of preferential tariff treatment under CEFTA] Preferential tariff treatment under a free trade agreement referred to in subsection (1.1) may be denied or withdrawn from the goods in any of the following circumstances:\n(a) in the case of CEFTA, if the EFTA state of export fails to conduct a verification or provide an opinion as to whether the goods are originating;\n(a.01) in the case of CUFTA 2017, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating;\n(a.1) in the case of CUFTA, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating;\n(a.2) in the case of CETA, if the EU country or other CETA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating;\n(a.3) in the case of CUKTCA, if the CUKTCA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating;\n(b) if an officer or other person designated under subsection (1.1) is unable to determine whether the goods are originating; or\n(c) in any other prescribed circumstances.",
+    "history": "1993, c. 44, s. 86; 1995, c. 41, s. 16; 1997, c. 14, s. 38, c. 36, s. 161; 2005, c. 38, s. 70; 2009, c. 6, s. 24; 2017, c. 6, s. 83, c. 8, ss. 21, 43; 2018, c. 23, s. 22; 2020, c. 1, s. 118; 2021, c. 1, s. 25; 2024, c. 3, s. 20",
+    "last_amended": "2024-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.1.html"
+  },
+  {
+    "id": "C-52.6-s42.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.2",
+    "marginal_note": "Statement of origin",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Statement of Origin",
+    "text": "42.2\n(1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter, producer or prescribed importer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff, for the preferential tariff treatment that was claimed.\n(2) [Basis of statement] A statement referred to in subsection (1) must include any findings of fact or law on which it was based.",
+    "history": "1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 162; 2012, c. 18, s. 26(F); 2018, c. 23, s. 23",
+    "last_amended": "2018-12-30",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.2.html"
+  },
+  {
+    "id": "C-52.6-s42.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.3",
+    "marginal_note": "Definition of customs administration",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Effective Date of Re-determination of Origin",
+    "text": "42.3\n(1) In this section, customs administration has the meaning assigned to that expression by Article 514 of NAFTA, Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be.\n(2) [Effective date of redetermination or further redetermination of origin of goods] Subject to subsection (4), a redetermination or further redetermination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under NAFTA, CCFTA, CCRFTA or CHFTA is claimed and that are the subject of a verification of origin under this Act is that\n(a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and\n(b) that tariff classification or value differs from the tariff classification or value applied to those materials by the NAFTA country from which the goods were exported, from Chile, from Costa Rica or from Honduras, as the case may be.\n(3) [Limitation] A redetermination or further redetermination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the NAFTA country from which the goods were exported, of Chile, of Costa Rica or of Honduras, as the case may be, has, before that date,\n(a) given an advance ruling under Article 509 of NAFTA, Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article 506 of NAFTA, paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or\n(b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into the NAFTA country, Chile, Costa Rica or Honduras, as the case may be.\n(4) [Postponement of effective date] The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding ninety days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the NAFTA country from which the goods were exported, of Chile, Costa Rica or of Honduras, as the case may be.\n(5) [Effect of detrimental reliance under CEFTA] If an exporter of goods from an EFTA state demonstrates, to the satisfaction of the Minister, that it has relied, in good faith and to its detriment, on a ruling made by the Agency or the customs administration of an EFTA state with respect to the tariff classification or value of a non-originating material used in the production of goods, a redetermination of origin by the Agency in respect of goods for which preferential tariff treatment under CEFTA is claimed shall apply only to importations of the goods made after the date of the redetermination.",
+    "history": "1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 163; 2001, c. 25, s. 34(F), c. 28, s. 27; 2009, c. 6, s. 25; 2014, c. 14, s. 24",
+    "last_amended": "2014-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.3.html"
+  },
+  {
+    "id": "C-52.6-s42.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.4",
+    "marginal_note": "Definition of identical goods",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Denial or Withdrawal of Benefit of Preferential Tariff Treatment Under Certain Free Trade Agreements",
+    "text": "42.4\n(1) In this section, identical goods has the meaning assigned to that expression by the provision, set out in column 2 of Part 2 of the schedule, of an agreement set out in column 1.\n(2) [Denial or withdrawal of benefit — specified countries] Despite section 24 of the Customs Tariff, the Minister may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of Part 2 of the schedule in respect of goods for which that treatment is claimed if the exporter, producer or prescribed importer of the goods has made false representations that identical goods exported, produced or imported by that exporter, producer or prescribed importer and for which that treatment was claimed were eligible for that treatment.",
+    "history": "1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 164; 2001, c. 28, s. 27; 2009, c. 16, s. 32; 2010, c. 4, s. 26; 2012, c. 18, s. 27; 2018, c. 23, s. 24",
+    "last_amended": "2018-12-30",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.4.html"
+  },
+  {
+    "id": "C-52.6-s42.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.5",
+    "marginal_note": "Definition of duty evasion",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Duty Evasion",
+    "text": "42.5 In sections 42.6 and 42.7, duty evasion means the evasion of anti-dumping, countervailing or safeguard duties that are imposed by a CUSMA country other than Canada.",
+    "history": "1996, c. 33, s. 32; 1997, c. 14, s. 38; 2020, c. 1, s. 120",
+    "last_amended": "2020-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.5.html"
+  },
+  {
+    "id": "C-52.6-s42.6",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.6",
+    "marginal_note": "Duty evasion verification",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Duty Evasion",
+    "text": "42.6\n(1) If requested by a CUSMA country under paragraph 5 of Article 10.7 of CUSMA, any officer, or any officer within a class of officers, designated by the President for the purposes of this section may — for the purpose of enabling the requesting CUSMA country to determine whether goods exported from Canada to that country are subject to anti-dumping, countervailing, or safeguard duties imposed by that country — conduct a duty evasion verification that includes, among other things, obtaining information from an exporter or producer of goods in Canada.\n(2) [Paragraph 7(a) of Article 10.7 of CUSMA] The duty evasion verification may be conducted only if Canada and the requesting CUSMA country have mutually agreed to conditions and procedures and the verification is conducted in accordance with those conditions and procedures.\n(3) [Power to enter] In conducting the duty evasion verification, the officer may enter the premises of an exporter or producer of goods.",
+    "history": "1996, c. 33, s. 32; 1997, c. 14, s. 38; 2020, c. 1, s. 120",
+    "last_amended": "2020-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.6.html"
+  },
+  {
+    "id": "C-52.6-s42.7",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "42.7",
+    "marginal_note": "Report",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Duty Evasion",
+    "text": "42.7 After a duty evasion verification has been completed, an officer shall provide the requesting CUSMA country with a report that contains any relevant information obtained from an exporter or producer of goods in Canada during the verification.",
+    "history": "2020, c. 1, s. 120",
+    "last_amended": "2020-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 42.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-42.7.html"
+  },
+  {
+    "id": "C-52.6-s43",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "43",
+    "marginal_note": "Production of records",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Production of Documents",
+    "text": "43\n(1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.\n(2) [Compliance] Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.\n(3) [Application of section 232 of the Income Tax Act] The definitions lawyer and solicitor-client privilege in subsection 232(1) of the Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 43; 2000, c. 30, s. 160; 2001, c. 25, s. 35",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-43.html"
+  },
+  {
+    "id": "C-52.6-s43.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "43.1",
+    "marginal_note": "Advance rulings",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Advance Rulings",
+    "text": "43.1\n(1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed form and manner of filing with the prescribed information, give an advance ruling with respect to\n(a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement;\n(b) in the case of goods exported from a country or territory set out in column 1 of Part 3 of the schedule, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in the provision set out in column 2; and\n(c) the tariff classification of the goods.\n(2) [Regulations] The Governor in Council may make regulations respecting advance rulings, including regulations respecting\n(a) the application of an advance ruling;\n(b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively;\n(c) the authority to request supplementary information in respect of an application for an advance ruling; and\n(d) the circumstances in which the issuance of advance rulings may be declined or postponed.",
+    "history": "1993, c. 44, s. 87; 1996, c. 33, s. 33; 1997, c. 14, s. 39; 2001, c. 25, s. 36, c. 28, s. 28; 2004, c. 16, s. 6(F); 2005, c. 38, s. 71; 2009, c. 6, s. 26, c. 16, ss. 33, 56; 2010, c. 4, s. 27; 2012, c. 18, s. 28; 2022, c. 10, s. 316",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 43.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-43.1.html"
+  },
+  {
+    "id": "C-52.6-s44",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "44",
+    "marginal_note": "Ad valorem rates of duty",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Valuation for Duty",
+    "text": "44 If duties, other than duties or taxes levied under the Excise Tax Act, the Excise Act, 2001 or the Select Luxury Items Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 44; 2002, c. 22, s. 335; 2022, c. 10, s. 153",
+    "last_amended": "2022-09-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-44.html"
+  },
+  {
+    "id": "C-52.6-s45",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "45",
+    "marginal_note": "Definitions",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "45\n(1) In this section and sections 46 to 55,\ncomputed value means, in respect of goods, the value of the goods determined in accordance with section 52; (valeur reconstituée)\ncountry of export means, in respect of goods, the country from which the goods are shipped directly to Canada; (pays d’exportation)\ndeductive value means, in respect of goods, the value of the goods determined in accordance with subsection 51(2); (valeur de référence)\ngoods of the same class or kind, in relation to goods being appraised, means imported goods that\n(a) are within a group or range of imported goods produced by a particular industry or industry sector that includes identical goods and similar goods in relation to the goods being appraised, and\n(b) for the purposes of\n(i) section 51, were produced in any country and exported from any country, and\n(ii) section 52, were produced in and exported from the same country as the country in and from which the goods being appraised were produced and exported; (marchandises de même nature ou de même espèce)\nidentical goods, in relation to goods being appraised, means imported goods that\n(a) are the same in all respects, including physical characteristics, quality and reputation, as the goods being appraised, except for minor differences in appearance that do not affect the value of the goods,\n(b) were produced in the same country as the country in which the goods being appraised were produced, and\n(c) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced,\nbut does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; (marchandises identiques)\nprice paid or payable, in respect of the sale of goods for export to Canada, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor; (prix payé ou à payer)\nproduce includes grow, manufacture and mine; (produit)\npurchaser in Canada has the meaning assigned by the regulations; (acheteur au Canada)\nsimilar goods, in relation to goods being appraised, means imported goods that\n(a) closely resemble the goods being appraised in respect of their component materials and characteristics,\n(b) are capable of performing the same functions as, and of being commercially interchangeable with, the goods being appraised,\n(c) were produced in the same country as the country in which the goods being appraised were produced, and\n(d) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced,\nbut does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; (marchandises semblables)\nsufficient information, in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; (renseignements suffisants)\ntransaction value, in respect of goods, means the value of the goods determined in accordance with subsection 48(4). (valeur transactionnelle)\n(2) [Goods deemed to be identical goods or similar goods] For the purposes of this section and sections 46 to 55, where there are no identical goods or similar goods, as the case may be, in relation to goods being appraised but there are goods that would be identical goods or similar goods, as the case may be, if they were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, those goods shall be deemed to be identical goods or similar goods, as the case may be.\n(3) [Related persons] For the purposes of sections 46 to 55, persons are related to each other if\n(a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;\n(b) one is an officer or director of the other;\n(c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations;\n(d) they are partners;\n(e) one is the employer of the other;\n(f) they directly or indirectly control or are controlled by the same person;\n(g) one directly or indirectly controls or is controlled by the other;\n(h) any other person directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of each such person; or\n(i) one directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of the other.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 45; 1995, c. 41, s. 17; 2000, c. 12, s. 96",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-45.html"
+  },
+  {
+    "id": "C-52.6-s46",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "46",
+    "marginal_note": "Determination of value for duty",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Determination of Value for Duty",
+    "text": "46 The value for duty of imported goods shall be determined in accordance with sections 47 to 55.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-46.html"
+  },
+  {
+    "id": "C-52.6-s47",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "47",
+    "marginal_note": "Primary basis of appraisal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Order of Consideration of Methods of Valuation",
+    "text": "47\n(1) The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48.\n(2) [Subsidiary bases of appraisal] Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first of the following values, considered in the order set out herein, that can be determined in respect of the goods and that can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised:\n(a) the transaction value of identical goods that meets the requirements set out in section 49;\n(b) the transaction value of similar goods that meets the requirements set out in section 50;\n(c) the deductive value of the goods; and\n(d) the computed value of the goods.\n(3) [Request of importer] Notwithstanding subsection (2), on the written request of the importer of any goods being appraised made prior to the commencement of the appraisal of those goods, the order of consideration of the values referred to in paragraphs (2)(c) and (d) shall be reversed.\n(4) [Residual basis of appraisal] Where the value for duty of goods is not appraised on the basis of any of the values referred to in paragraphs (2)(a) to (d), the value for duty of those goods shall be appraised under section 53.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-47.html"
+  },
+  {
+    "id": "C-52.6-s48",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "48",
+    "marginal_note": "Transaction value as primary basis of appraisal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Transaction Value of the Goods",
+    "text": "48\n(1) Subject to subsections (6) and (7), the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined and if\n(a) there are no restrictions respecting the disposition or use of the goods by the purchaser thereof, other than restrictions that\n(i) are imposed by law,\n(ii) limit the geographical area in which the goods may be resold, or\n(iii) do not substantially affect the value of the goods;\n(b) the sale of the goods by the vendor to the purchaser or the price paid or payable for the goods is not subject to some condition or consideration, with respect to the goods, in respect of which a value cannot be determined;\n(c) when any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser is to accrue, directly or indirectly, to the vendor, the price paid or payable for the goods includes the value of that part of the proceeds or the price is adjusted in accordance with paragraph (5)(a); and\n(d) the purchaser and the vendor of the goods are not related to each other at the time the goods are sold for export or, where the purchaser and the vendor are related to each other at that time,\n(i) their relationship did not influence the price paid or payable for the goods, or\n(ii) the importer of the goods demonstrates that the transaction value of the goods meets the requirement set out in subsection (3).\n(2) [Procedure in application of paragraph (1)(d)] In the application of paragraph (1)(d), where the purchaser and the vendor of goods being appraised are related to each other at the time the goods are sold for export and the officer who is appraising the value for duty of the goods has grounds to believe that the requirement set out in subparagraph (1)(d)(i) is not met, the officer shall notify the importer of the goods of such grounds and, on the written request of the importer, the notification shall be in writing.\n(3) [Requirement for accepting transaction value where purchaser and vendor related] For the purposes of subparagraph (1)(d)(ii), the transaction value of goods being appraised shall, taking into consideration any relevant factors including, without limiting the generality of the foregoing, such factors and differences as may be prescribed, closely approximate one of the following values that is in respect of identical goods or similar goods exported at the same or substantially the same time as the goods being appraised and is the value for duty of the goods to which it relates:\n(a) the transaction value of identical goods or similar goods in a sale of those goods for export to Canada between a vendor and purchaser who are not related to each other at the time of the sale;\n(b) the deductive value of identical goods or similar goods; or\n(c) the computed value of identical goods or similar goods.\n(4) [Determination of transaction value] The transaction value of goods shall be determined by ascertaining the price paid or payable for the goods when the goods are sold for export to Canada and adjusting the price paid or payable in accordance with subsection (5).\n(5) [Adjustment of price paid or payable] The price paid or payable in the sale of goods for export to Canada shall be adjusted\n(a) by adding thereto amounts, to the extent that each such amount is not already included in the price paid or payable for the goods, equal to\n(i) commissions and brokerage in respect of the goods incurred by the purchaser thereof, other than fees paid or payable by the purchaser to his agent for the service of representing the purchaser abroad in respect of the sale,\n(ii) the packing costs and charges incurred by the purchaser in respect of the goods, including the cost of cartons, cases and other containers and coverings that are treated for customs purposes as being part of the imported goods and all expenses of packing incident to placing the goods in the condition in which they are shipped to Canada,\n(iii) the value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles:\n(A) materials, components, parts and other goods incorporated in the imported goods,\n(B) tools, dies, moulds and other goods utilized in the production of the imported goods,\n(C) any materials consumed in the production of the imported goods, and\n(D) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Canada and necessary for the production of the imported goods,\n(iv) royalties and licence fees, including payments for patents, trademarks and copyrights, in respect of the goods that the purchaser of the goods must pay, directly or indirectly, as a condition of the sale of the goods for export to Canada, exclusive of charges for the right to reproduce the goods in Canada,\n(v) the value of any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof that accrues or is to accrue, directly or indirectly, to the vendor, and\n(vi) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods to the place within the country of export from which the goods are shipped directly to Canada;\n(b) by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to\n(i) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods from the place within the country of export from which the goods are shipped directly to Canada, and\n(ii) any of the following costs, charges or expenses if the cost, charge or expense is identified separately from the price paid or payable for the goods:\n(A) any reasonable cost, charge or expense that is incurred for the construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after the goods are imported, and\n(B) any duties and taxes paid or payable by reason of the importation of the goods or sale of the goods in Canada, including, without limiting the generality of the foregoing, any duties or taxes levied on the goods under the Excise Tax Act, the Special Import Measures Act, the Customs Tariff, the Excise Act, 2001, the Select Luxury Items Tax Act or any other law relating to customs; and\n(c) by disregarding any rebate of, or other decrease in, the price paid or payable for the goods that is effected after the goods are imported.\n(6) [Effect of absence of sufficient information] Where there is not sufficient information to determine any of the amounts required to be added to the price paid or payable in respect of any goods being appraised, the value for duty of the goods shall not be appraised under this section.\n(7) [Where information inaccurate] Where an officer who is appraising the value for duty of goods believes on reasonable grounds that the information submitted in support of the transaction value of the goods as determined under subsection (4) is inaccurate, the officer shall determine, in accordance with the prescribed procedure, that the value for duty of the goods shall not be appraised under this section.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 48; 1994, c. 47, s. 71; 1995, c. 41, s. 18; 2002, c. 22, s. 336; 2009, c. 10, s. 7; 2014, c. 20, s. 366(E); 2022, c. 10, s. 154",
+    "last_amended": "2022-09-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-48.html"
+  },
+  {
+    "id": "C-52.6-s49",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "49",
+    "marginal_note": "Transaction value of identical goods as value for duty",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Transaction Value of Identical Goods",
+    "text": "49\n(1) Subject to subsections (2) to (5), where the value for duty of goods is not appraised under section 48, the value for duty of the goods is, if it can be determined, the transaction value of identical goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the identical goods and the identical goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:\n(a) at the same or substantially the same trade level as the goods being appraised; and\n(b) in the same or substantially the same quantities as the goods being appraised.\n(2) [Where identical goods sold under different conditions] Where the value for duty of goods being appraised cannot be determined under subsection (1) because identical goods were not sold under the conditions described in paragraphs (1)(a) and (b), there shall be substituted therefor, in the application of subsection (1), identical goods sold under any of the following conditions:\n(a) at the same or substantially the same trade level as the goods being appraised but in different quantities;\n(b) at a trade level different from that of the goods being appraised but in the same or substantially the same quantities; or\n(c) at a trade level different from that of the goods being appraised and in different quantities.\n(3) [Adjustment of transaction value of identical goods] For the purposes of determining the value for duty of goods being appraised under subsection (1), the transaction value of identical goods shall be adjusted by adding thereto or deducting therefrom, as the case may be, amounts to account for\n(a) commercially significant differences between the costs, charges and expenses referred to in subparagraph 48(5)(a)(vi) in respect of the identical goods and those costs, charges and expenses in respect of the goods being appraised that are attributable to differences in distances and modes of transport; and\n(b) if the transaction value is in respect of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c), differences in the trade levels of the identical goods and the goods being appraised or the quantities in which the identical goods were sold and the goods being appraised were imported or both, as the case may be.\n(4) [Effect of absence of sufficient information] Where there is not sufficient information to determine any amount referred to in subsection (3) or the adjustment therefor in relation to the transaction value of identical goods, the value for duty of the goods being appraised shall not be appraised on the basis of that transaction value under this section.\n(5) [Selection of lowest transaction value of identical goods] Where, in relation to goods being appraised, there are two or more transaction values of identical goods that meet all the requirements set out in subsections (1) and (3) or, where there is no such transaction value but there are two or more transaction values of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c) that meet all the requirements set out in this section that are applicable by virtue of subsection (2), the value for duty of the goods being appraised shall be determined on the basis of the lowest such transaction value.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 49; 2009, c. 10, s. 8",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-49.html"
+  },
+  {
+    "id": "C-52.6-s50",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "50",
+    "marginal_note": "Transaction value of similar goods as value for duty",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Transaction Value of Similar Goods",
+    "text": "50\n(1) Subject to subsections (2) and 49(2) to (5), where the value for duty of goods is not appraised under section 48 or 49, the value for duty of the goods is, if it can be determined, the transaction value of similar goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the similar goods and the similar goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:\n(a) at the same or substantially the same trade level as the goods being appraised; and\n(b) in the same or substantially the same quantities as the goods being appraised.\n(2) [Application of section 49] Subsections 49(2) to (5) apply to this section in respect of similar goods and wherever in those subsections the expression “identical goods” is referred to, there shall be substituted therefor the expression “similar goods”.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 50; 2009, c. 10, s. 9",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-50.html"
+  },
+  {
+    "id": "C-52.6-s51",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "51",
+    "marginal_note": "Deductive value as value for duty",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Deductive Value",
+    "text": "51\n(1) Subject to subsections (5) and 47(3), where the value for duty of goods is not appraised under sections 48 to 50, the value for duty of the goods is the deductive value of the goods if it can be determined.\n(2) [Determination of deductive value] The deductive value of goods being appraised is\n(a) where the goods being appraised, identical goods or similar goods are sold in Canada in the condition in which they were imported at the same or substantially the same time as the time of importation of the goods being appraised, the price per unit, determined in accordance with subsection (3) and adjusted in accordance with subsection (4), at which the greatest number of units of the goods being appraised, identical goods or similar goods are so sold;\n(b) where the goods being appraised, identical goods or similar goods are not sold in Canada in the circumstances described in paragraph (a) but are sold in Canada in the condition in which they were imported before the expiration of ninety days after the time of importation of the goods being appraised, the price per unit, determined in accordance with subsection (3) and adjusted in accordance with subsection (4), at which the greatest number of units of the goods being appraised, identical goods or similar goods are so sold at the earliest date after the time of importation of the goods being appraised; or\n(c) where the goods being appraised, identical goods or similar goods are not sold in Canada in the circumstances described in paragraph (a) or (b) but the goods being appraised, after being assembled, packaged or further processed in Canada, are sold in Canada before the expiration of one hundred and eighty days after the time of importation thereof and the importer of the goods being appraised requests that this paragraph be applied in the determination of the value for duty of those goods, the price per unit, determined in accordance with subsection (3) and adjusted in accordance with subsection (4), at which the greatest number of units of the goods being appraised are so sold.\n(3) [Price per unit] For the purposes of subsection (2), the price per unit, in respect of goods being appraised, identical goods or similar goods, shall be determined by ascertaining the unit price, in respect of sales of the goods at the first trade level after importation thereof to persons who\n(a) are not related to the persons from whom they buy the goods at the time the goods are sold to them, and\n(b) have not supplied, directly or indirectly, free of charge or at a reduced cost for use in connection with the production and sale for export of the goods any of the goods or services referred to in subparagraph 48(5)(a)(iii),\nat which the greatest number of units of the goods is sold where, in the opinion of the Minister or any person authorized by him, a sufficient number of such sales have been made to permit a determination of the price per unit of the goods.\n(4) [Adjustment of price per unit] For the purposes of subsection (2), the price per unit, in respect of goods being appraised, identical goods or similar goods, shall be adjusted by deducting therefrom an amount equal to the aggregate of\n(a) an amount, determined in the manner prescribed, equal to\n(i) the amount of commission generally earned on a unit basis, or\n(ii) the amount for profit and general expenses, including all costs of marketing the goods, considered together as a whole, that is generally reflected on a unit basis\nin connection with sales in Canada of goods of the same class or kind as those goods,\n(b) the costs, charges and expenses in respect of the transportation and insurance of the goods within Canada and the costs, charges and expenses associated therewith that are generally incurred in connection with sales in Canada of the goods being appraised, identical goods or similar goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a),\n(c) the costs, charges and expenses referred to in subparagraph 48(5)(b)(i), incurred in respect of the goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a),\n(d) any duties and taxes referred to in clause 48(5)(b)(ii)(B) in respect of the goods, to the extent that an amount for such duties and taxes is not deducted in respect of general expenses under paragraph (a), and\n(e) where paragraph (2)(c) applies, the amount of the value added to the goods that is attributable to the assembly, packaging or further processing in Canada of the goods.\n(5) [Rejection of deductive value] Where there is not sufficient information to determine an amount referred to in paragraph (4)(e) in respect of any goods being appraised, the value for duty of the goods shall not be appraised under paragraph (2)(c).\n(6) [Definition of time of importation] In this section, time of importation means\n(a) in respect of goods other than those to which paragraph 32(2)(b) applies, the date on which an officer authorizes the release of the goods under this Act or the date on which their release is authorized by any prescribed means; and\n(b) in respect of goods to which paragraph 32(2)(b) applies, the date on which the goods are received at the place of business of the importer, owner or consignee.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 51; 2001, c. 25, s. 37",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-51.html"
+  },
+  {
+    "id": "C-52.6-s52",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "52",
+    "marginal_note": "Computed value as value for duty",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Computed Value",
+    "text": "52\n(1) Subject to subsection 47(3), where the value for duty of goods is not appraised under sections 48 to 51, the value for duty of the goods is the computed value of the goods if it can be determined.\n(2) [Determination of computed value] The computed value of goods being appraised is the aggregate of amounts equal to\n(a) subject to subsection (3), the costs, charges and expenses incurred in respect of, or the value of,\n(i) materials employed in producing the goods being appraised, and\n(ii) the production or other processing of the goods being appraised,\ndetermined in the manner prescribed; and\n(b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole, that is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.\n(3) [Amounts included] Without limiting the generality of paragraph (2)(a), the costs, charges, expenses and value referred to in that paragraph include:\n(a) the costs, charges and expenses referred to in subparagraph 48(5)(a)(ii);\n(b) the value of any of the goods and services referred to in subparagraph 48(5)(a)(iii), determined and apportioned to the goods being appraised as referred to in that subparagraph, whether or not such goods and services have been supplied free of charge or at a reduced cost; and\n(c) the costs, charges and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans or sketches undertaken in Canada that were supplied, directly or indirectly, by the purchaser of the goods being appraised for use in connection with the production and sale for export of those goods, apportioned to the goods being appraised as referred to in subparagraph 48(5)(a)(iii).\n(4) [Definition of general expenses] For the purposes of this section, general expenses means the direct and indirect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in paragraph (2)(a) and subsection (3).",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-52.html"
+  },
+  {
+    "id": "C-52.6-s53",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "53",
+    "marginal_note": "Residual basis of appraisal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Residual Method",
+    "text": "53 Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of\n(a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and\n(b) information available in Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-53.html"
+  },
+  {
+    "id": "C-52.6-s54",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "54",
+    "marginal_note": "Goods exported to Canada through another country",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "General",
+    "text": "54 For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 54; 2001, c. 25, s. 38(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-54.html"
+  },
+  {
+    "id": "C-52.6-s55",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "55",
+    "marginal_note": "Value for duty in Canadian currency",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "General",
+    "text": "55 The value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-55.html"
+  },
+  {
+    "id": "C-52.6-s56",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "56",
+    "marginal_note": "Informing importer of determination of value",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "General",
+    "text": "56 The importer of any goods, on his written request, shall be informed in writing of the manner in which the value for duty of the goods was determined.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-56.html"
+  },
+  {
+    "id": "C-52.6-s57",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "57",
+    "marginal_note": "Specific quantities or specific values",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Duties Based on Specific Quantities or Specific Values",
+    "text": "57 Where duties are imposed on goods according to a specific quantity or a specific value, such duties shall be deemed to apply in the same proportion to any larger or smaller quantity or value, and to any fractional part of such specific quantity or value.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-57.html"
+  },
+  {
+    "id": "C-52.6-s57.01",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "57.01",
+    "marginal_note": "Marking determination",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Marking Determination",
+    "text": "57.01\n(1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01.\n(2) [Deemed determination] If an officer does not make a determination under subsection (1) in respect of goods imported from a NAFTA country at or before the time the goods are accounted for under subsection 32(1), (3) or (5), a determination as to whether the goods have been marked in the manner referred to in section 35.01 shall be deemed to have been made in accordance with any representations that have been made in respect of the marking of the goods by the person who accounted for the goods.",
+    "history": "1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39; 2005, c. 38, s. 72",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 57.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-57.01.html"
+  },
+  {
+    "id": "C-52.6-s57.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "57.1",
+    "marginal_note": "Application of sections 58 to 70",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods",
+    "text": "57.1 For the purposes of sections 58 to 70,\n(a) the origin of imported goods is to be determined in accordance with section 16 of the Customs Tariff and the regulations under that section;\n(b) the tariff classification of imported goods is to be determined in accordance with sections 10 and 11 of the Customs Tariff, unless otherwise provided in that Act; and\n(c) the value for duty of imported goods is to be determined in accordance with sections 47 to 55 of this Act and section 87 of the Customs Tariff.",
+    "history": "1988, c. 65, s. 70; 1997, c. 36, s. 166; 2001, c. 25, s. 40",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 57.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-57.1.html"
+  },
+  {
+    "id": "C-52.6-s57.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "57.2",
+    "marginal_note": "",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods",
+    "text": "57.2 [Repealed, 1997, c. 36, s. 166]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 57.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-57.2.html"
+  },
+  {
+    "id": "C-52.6-s58",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "58",
+    "marginal_note": "Determination by officer",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods",
+    "text": "58\n(1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).\n(2) [Deemed determination] If the origin, tariff classification and value for duty of imported goods are not determined under subsection (1), the origin, tariff classification and value for duty of the goods are deemed to be determined, for the purposes of this Act, to be as declared by the person accounting for the goods in the form prescribed under paragraph 32(1)(a). That determination is deemed to be made at the time the goods are accounted for under subsection 32(1), (3) or (5).\n(3) [Review of determination] A determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 59 to 61.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 58; 1992, c. 28, s. 11; 1997, c. 36, s. 166; 2005, c. 38, s. 73; 2022, c. 10, s. 317(F)",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-58.html"
+  },
+  {
+    "id": "C-52.6-s59",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "59",
+    "marginal_note": "Re-determination or further re-determination",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods",
+    "text": "59\n(1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may\n(a) in the case of a determination under section 57.01 or 58, re-determine the origin, tariff classification, value for duty or marking determination of any imported goods at any time within\n(i) four years after the date of the determination, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1, or\n(ii) four years after the date of the determination, if the Minister considers it advisable to make the re-determination; and\n(b) further re-determine the origin, tariff classification or value for duty of imported goods, within four years after the date of the determination or, if the Minister deems it advisable, within such further time as may be prescribed, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1 that is conducted after the granting of a refund under paragraphs 74(1)(c.1), (c.11), (e), (f) or (g) that is treated by subsection 74(1.1) as a re-determination under paragraph (a) or the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph (a).\n(2) [Notice requirement] An officer who makes a determination under subsection 57.01(1) or 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.\n(3) [Payment or refund] Every prescribed person who is given notice of a determination, re-determination or further re-determination under subsection (2) shall, in accordance with that decision,\n(a) pay any amount owing, or additional amount owing, as the case may be, as duties in respect of the goods or, if a request is made under section 60, pay that amount or give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or\n(b) be given a refund of any duties, or a refund of any duties and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33), in excess of the duties owing in respect of the goods.\n(4) [Amounts payable immediately] Any amount owing by or to a person under subsection (3) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not a request is made under section 60.\n(5) [Exception for par. (3)(a)] For the purposes of paragraph (3)(a), the amount owing as duties in respect of goods under subsection (3) as a result of a determination made under subsection 58(1) does not include any amount owing as duties in respect of the goods under section 32 or 33.\n(6) [Review of re-determination or further re-determination] A re-determination or further re-determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 59(1) and sections 60 and 61.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 59; 1997, c. 36, s. 166; 2001, c. 25, s. 41; 2005, c. 38, s. 74",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-59.html"
+  },
+  {
+    "id": "C-52.6-s60",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "60",
+    "marginal_note": "Request for re-determination or further re-determination",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "60\n(1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after the notice is given, request a re-determination or further re-determination of origin, tariff classification, value for duty or marking. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.\n(2) [Request for review] A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.\n(3) [How request to be made] A request under this section must be made to the President in the prescribed form and manner of filing with the prescribed information.\n(4) [President’s duty on receipt of request] On receipt of a request under this section, the President shall, without delay,\n(a) re-determine or further re-determine the origin, tariff classification or value for duty;\n(b) affirm, revise or reverse the advance ruling; or\n(c) re-determine or further re-determine the marking determination.\n(5) [Notice requirement] The President shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 60; 1992, c. 28, s. 12; 1997, c. 36, s. 166; 1999, c. 17, s. 127; 2001, c. 25, s. 42; 2005, c. 38, s. 85; 2022, c. 10, s. 318",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-60.html"
+  },
+  {
+    "id": "C-52.6-s60.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "60.1",
+    "marginal_note": "Extension of time to make a request",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "60.1\n(1) If no request is made under section 60 within the time set out in that section, a person may make an application to the President for an extension of the time within which the request may be made, and the President may extend the time for making the request.\n(2) [Reasons] The application must set out the reasons why the request was not made on time.\n(3) [How application made] The application must be made to the President in the prescribed form and manner of filing with the prescribed information.\n(4) [Duties of President] On receipt of an application, the President must, without delay, consider it and notify the person making the application, in writing, of the President’s decision.\n(5) [Date of request] If the President grants the application, the request is valid as of the date of the President’s decision.\n(6) [Conditions for granting application] No application may be granted unless\n(a) the application is made within one year after the expiry of the time set out in section 60; and\n(b) the person making the application demonstrates that\n(i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to make a request,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2001, c. 25, s. 43; 2005, c. 38, s. 85; 2022, c. 10, s. 319",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 60.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-60.1.html"
+  },
+  {
+    "id": "C-52.6-s60.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "60.2",
+    "marginal_note": "Extension of time by Canadian International Trade Tribunal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "60.2\n(1) A person who has made an application under section 60.1 may apply to the Canadian International Trade Tribunal to have the application granted after either\n(a) the President has refused the application; or\n(b) ninety days have elapsed after the application was made and the President has not notified the person of the President’s decision.\nIf paragraph (a) applies, the application under this subsection must be made within ninety days after the application is refused.\n(2) [How application made] The application must be made by filing with the President and the Canadian International Trade Tribunal a copy of the application referred to in section 60.1 and, if notice has been given under subsection 60.1(4), a copy of the notice.\n(3) [Powers of Canadian International Trade Tribunal] The Canadian International Trade Tribunal may dispose of an application by dismissing or granting it and, in granting an application, it may impose any terms that it considers just or order that the request be deemed to be a valid request as of the date of the order.\n(4) [When application to be granted] No application may be granted under this section unless\n(a) the application under subsection 60.1(1) was made within one year after the expiry of the time set out in section 60; and\n(b) the person making the application demonstrates that\n(i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to make a request,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2001, c. 25, s. 43; 2005, c. 38, s. 85; 2014, c. 20, s. 446",
+    "last_amended": "2014-11-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 60.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-60.2.html"
+  },
+  {
+    "id": "C-52.6-s61",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "61",
+    "marginal_note": "What President may do",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "61\n(1) The President may\n(a) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods\n(i) at any time after a re-determination or further re-determination is made under paragraph 60(4)(a), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods,\n(ii) at any time, if the person who accounted for the goods under subsection 32(1), (3) or (5) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods, and\n(iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods;\n(b) re-determine or further re-determine the marking determination of imported goods\n(i) within four years after the date the determination was made under section 57.01, if the Minister considers it advisable to make the re-determination,\n(ii) at any time, if the person who is given notice of a marking determination under section 57.01 or of a re-determination under paragraph 59(1)(a) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods,\n(iii) at any time, if the re-determination or further re-determination would give effect to a decision made in respect of the goods by the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, and\n(iv) at any time after a re-determination is made under paragraph 60(4)(c), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada; and\n(c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the “subsequent goods”), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the President under subparagraph (a)(i),\n(i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or\n(ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.\n(2) [Notice requirement] If the President makes a re-determination or further re-determination under this section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 61; 1992, c. 28, s. 13; 1993, c. 44, s. 92; 1997, c. 36, s. 166; 1999, c. 17, s. 127; 2001, c. 25, s. 44; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-61.html"
+  },
+  {
+    "id": "C-52.6-s62",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "62",
+    "marginal_note": "No review",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "62 A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 62; 1992, c. 28, s. 14; 1993, c. 44, s. 93; 1997, c. 36, s. 166",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-62.html"
+  },
+  {
+    "id": "C-52.6-s63 and 64",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "63 and 64",
+    "marginal_note": "",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "63 and 64 [Repealed, 1997, c. 36, s. 166]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 63 and 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-63 and 64.html"
+  },
+  {
+    "id": "C-52.6-s65",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "65",
+    "marginal_note": "Payment or refund",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "65\n(1) If a re-determination or further re-determination is made under paragraph 60(4)(a) or 61(1)(a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,\n(a) pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or\n(b) be given a refund of any duties and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods.\n(2) [Amount owing or refund payable immediately] Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.\n(3) [Repealed, 1997, c. 36, s. 167]",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 65; 1992, c. 28, s. 16; 1993, c. 44, s. 96(E); 1997, c. 36, s. 167; 2001, c. 25, s. 45",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-65.html"
+  },
+  {
+    "id": "C-52.6-s65.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "65.1",
+    "marginal_note": "Refund to person other than payer",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "65.1\n(1) If a person (in this subsection referred to as the “applicant”) to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.\n(2) [Effect of refund] If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.\n(3) [Exception — marking determinations] This section does not apply to a marking determination.",
+    "history": "1992, c. 28, s. 17; 1997, c. 36, s. 168; 2001, c. 25, s. 46",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 65.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-65.1.html"
+  },
+  {
+    "id": "C-52.6-s66",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "66",
+    "marginal_note": "Interest on payments",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Re-determination and Further Re-determination by President",
+    "text": "66\n(1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.\n(2) [Interest where security given] If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further re-determination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further re-determination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.\n(3) [Interest on refunds] A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 66; 1992, c. 28, s. 18; 1997, c. 36, s. 168; 2001, c. 25, s. 47",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-66.html"
+  },
+  {
+    "id": "C-52.6-s67",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "67",
+    "marginal_note": "Appeal to the Canadian International Trade Tribunal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Appeals and References",
+    "text": "67\n(1) A person aggrieved by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.\n(2) [Publication of notice of appeal] Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Canadian International Trade Tribunal may be heard on the appeal.\n(3) [Judicial review] On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 169; 1999, c. 17, s. 127; 2001, c. 25, s. 48(F); 2005, c. 38, s. 85; 2014, c. 20, s. 446",
+    "last_amended": "2014-11-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-67.html"
+  },
+  {
+    "id": "C-52.6-s67.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "67.1",
+    "marginal_note": "Extension of time to appeal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Appeals and References",
+    "text": "67.1\n(1) If no notice of appeal has been filed within the time set out in section 67, a person may make an application to the Canadian International Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may make an order extending the time for appealing and may impose any terms that it considers just.\n(2) [Reasons] The application must set out the reasons why the notice of appeal was not filed on time.\n(3) [How application made] The application must be made by filing with the President and the Canadian International Trade Tribunal the application accompanied by the notice of appeal.\n(4) [Conditions for granting application] No order may be made under this section unless\n(a) the application is made within one year after the expiry of the time set out in section 67; and\n(b) the person making the application demonstrates that\n(i) within the time set out in section 67 for appealing, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to appeal,\n(ii) it would be just and equitable to grant the application,\n(iii) the application was made as soon as circumstances permitted, and\n(iv) there are reasonable grounds for the appeal.",
+    "history": "2001, c. 25, s. 49; 2005, c. 38, s. 85; 2014, c. 20, s. 446",
+    "last_amended": "2014-11-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 67.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-67.1.html"
+  },
+  {
+    "id": "C-52.6-s68",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "68",
+    "marginal_note": "Appeal to Federal Court",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Appeals and References",
+    "text": "68\n(1) Any of the parties to an appeal under section 67, namely,\n(a) the person who appealed,\n(b) the President, or\n(c) any person who entered an appearance in accordance with subsection 67(2),\nmay, within ninety days after the date a decision is made under section 67, appeal therefrom to the Federal Court of Appeal on any question of law.\n(2) [Disposition of appeal] The Federal Court of Appeal may dispose of an appeal by making such order or finding as the nature of the matter may require or by referring the matter back to the Canadian International Trade Tribunal for re-hearing.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52; 1995, c. 41, s. 20; 1999, c. 17, s. 127; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-68.html"
+  },
+  {
+    "id": "C-52.6-s69",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "69",
+    "marginal_note": "Refund pending appeal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Appeals and References",
+    "text": "69\n(1) Where an appeal is taken under section 67 or 68 in respect of goods and the person who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the amount paid in respect of which security is given.\n(2) [Interest] Where a refund is given under subsection (1), the person who is given the refund shall,\n(a) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is owing as duties and interest, pay interest at the prescribed rate for the period beginning on the first day after the day the refund is given and ending on the day the amount of the refund found to be owing as duties and interest has been paid in full, calculated on the outstanding balance of that amount of the refund, except that if the amount of the refund found to be owing is paid within thirty days after the day that decision is made, interest shall not be payable on that amount from that day to the day the amount is paid; or\n(b) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is not owing as duties and interest, be given interest at the prescribed rate for the period beginning on the day after the amount refunded was originally paid by that person and ending on the day it was refunded, calculated on the amount of the refund found not to be owing.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 69, c. 1 (4th Supp.), s. 45(F); 1992, c. 28, s. 19; 1997, c. 36, s. 170; 1999, c. 17, s. 127; 2001, c. 25, s. 50(F); 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-69.html"
+  },
+  {
+    "id": "C-52.6-s70",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "70",
+    "marginal_note": "References to Canadian International Trade Tribunal",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Appeals and References",
+    "text": "70\n(1) The President may refer to the Canadian International Trade Tribunal for its opinion any questions relating to the origin, tariff classification or value for duty of any goods or class of goods.\n(2) [Idem] Sections 67 and 68 apply in respect of a reference made pursuant to this section as if the reference were an appeal taken pursuant to section 67.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 70, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 171; 1999, c. 17, s. 127; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-70.html"
+  },
+  {
+    "id": "C-52.6-s71",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "71",
+    "marginal_note": "Special provisions",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Special Provisions",
+    "text": "71\n(1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, re-determination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications:\n(a) subparagraph 61(1)(a)(iii) and paragraph 61(1)(c) are deemed to include a reference to the court; and\n(b) in sections 67 and 68, the expression “court” is deemed to be substituted for the expression “Canadian International Trade Tribunal”.\n(2) [Definitions] In this section,\nclerk of the court[Repealed, 2014, c. 20, s. 445]\ncourt means\n(a) in the Province of Ontario, the Superior Court of Justice,\n(b) in the Province of Quebec, the Superior Court,\n(c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court,\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench,\n(e) [Repealed, 1992, c. 51, s. 44]\n(f) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, and\n(g) in Nunavut, the Nunavut Court of Justice. (tribunal)",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 71, c. 41 (3rd Supp.), s. 120, c. 47 (4th Supp.), s. 52; 1990, c. 16, s. 8, c. 17, s. 16; 1992, c. 1, s. 61, c. 51, s. 44; 1997, c. 36, s. 172; 1998, c. 30, ss. 12, 14; 1999, c. 3, s. 59; 2002, c. 7, s. 152; 2014, c. 20, s. 445; 2015, c. 3, s. 61",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-71.html"
+  },
+  {
+    "id": "C-52.6-s72",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "72",
+    "marginal_note": "Limitation relating to security",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Special Provisions",
+    "text": "72 No security may be given under paragraph 59(3)(a) or 65(1)(a) or subsection 69(1) in respect of any amount owing as surtaxes levied under section 53, 55, 60, 63, 68 or 78 of the Customs Tariff or temporary duties levied under any of sections 69 to 76 of that Act.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 72, c. 41 (3rd Supp.), s. 121; 1988, c. 65, s. 71; 1993, c. 44, s. 97; 1996, c. 33, s. 35; 1997, c. 14, s. 42, c. 36, s. 173",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-72.html"
+  },
+  {
+    "id": "C-52.6-s72.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "72.1",
+    "marginal_note": "Limitation — heading No. 98.26 of List of Tariff Provisions",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Special Provisions",
+    "text": "72.1 Notwithstanding subsection 59(1) and sections 60 and 61, no re-determination or further re-determination of the tariff classification of imported goods classified under heading No. 98.26 of the List of Tariff Provisions set out in the schedule to the Customs Tariff may be made unless the re-determination or further re-determination is to\n(a) change the classification of the goods to another tariff item under that heading; or\n(b) change the classification of all those goods accounted for under the same accounting document to tariff items in Chapters 1 to 97 of that List.",
+    "history": "1990, c. 36, s. 1; 1997, c. 36, s. 173",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 72.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-72.1.html"
+  },
+  {
+    "id": "C-52.6-s72.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "72.2",
+    "marginal_note": "",
+    "part": "PART III - Calculation of Duty",
+    "division": "",
+    "heading": "Special Provisions",
+    "text": "72.2 [Repealed, 1997, c. 36, s. 173]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 72.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-72.2.html"
+  },
+  {
+    "id": "C-52.6-s73",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "73",
+    "marginal_note": "Abatement",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "73 Subject to section 75 and any regulations made under section 81, the Minister may grant an abatement of the whole or part of the duties on imported goods where the goods have suffered\n(a) damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release; or\n(b) a loss in volume or weight arising from natural causes while in a bonded warehouse.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-73.html"
+  },
+  {
+    "id": "C-52.6-s74",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "74",
+    "marginal_note": "Refund",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "74\n(1) Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if\n(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release;\n(b) the quantity released is less than the quantity in respect of which duties were paid;\n(c) they are of a quality inferior to that in respect of which duties were paid;\n(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);\n(c.11) the goods were imported from Israel or another CIFTA beneficiary or from a country or territory set out in column 1 of Part 4 of the schedule but no claim for preferential tariff treatment under CIFTA or an agreement set out in column 2, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);\n(c.2) [Repealed, 1997, c. 14, s. 43]\n(d) the calculation of duties owing was based on a clerical, typographical or similar error;\n(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph (c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61;\n(f) the goods, or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, before any other use is made of the goods in Canada; or\n(g) the duties were overpaid or paid in error for any reason that may be prescribed.\n(1.1) [Refund treated as re-determination] The granting of a refund under paragraph (1)(c.1), (c.11), (e) or (f) or, if the refund is based on tariff classification, value for duty or origin, under paragraph (1)(g) is to be treated for the purposes of this Act, other than section 66, as if it were a re-determination made under paragraph 59(1)(a).\n(1.2) [Duties] The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the Excise Tax Act, the Special Import Measures Act, the Excise Act, 2001 or the Select Luxury Items Tax Act.\n(2) [Claims for refund] No refund shall be granted under any of paragraphs (1)(a) to (c) and (d) in respect of a claim unless written notice of the claim and the reason for it is given to an officer within the prescribed time.\n(3) [Idem] No refund shall be granted under subsection (1) in respect of a claim unless\n(a) the person making the claim affords an officer reasonable opportunity to examine the goods in respect of which the claim is made or otherwise verify the reason for the claim; and\n(b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form with the prescribed information within\n(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f) or (g), four years after the goods were accounted for under subsection 32(1), (3) or (5), and\n(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.\n(4) [Effect of denial of refund] A denial of an application for a refund of duties paid on goods is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a) if\n(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not eligible for preferential tariff treatment under a free trade agreement; or\n(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied because the origin, tariff classification or value for duty of the goods as claimed in the application is incorrect.\n(4.1) [Repealed, 1997, c. 14, s. 43]\n(5) [Effect of denial of refund] For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e), (f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.\n(6) [Refund without application] The Minister, within four years after goods are accounted for under subsection 32(1), (3) or (5), may refund all or part of duties paid on imported goods without application by the person who paid them if it is determined that the duties were overpaid or paid in error in any of the circumstances set out in\n(a) paragraphs (1)(a) to (c) or (d); or\n(b) paragraph (1)(g), only to the extent that the refund is not based on tariff classification, value for duty or origin of the goods.\n(7) [Duties that may not be refunded] The duties that may be refunded under subsection (6) do not include duties or taxes levied under the Excise Act, the Excise Tax Act or the Special Import Measures Act or a surtax or temporary duty imposed under Division 4 of Part II of the Customs Tariff.\n(8) [Application of refund] A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 74; 1988, c. 65, s. 72; 1993, c. 44, s. 98; 1996, c. 33, s. 36; 1997, c. 14, s. 43, c. 36, s. 175; 1999, c. 31, s. 71(F); 2001, c. 25, s. 51, c. 28, s. 29; 2002, c. 22, s. 337; 2009, c. 6, s. 27, c. 16, ss. 34, 56; 2010, c. 4, s. 28; 2012, c. 18, s. 29; 2022, c. 10, s. 155; 2022, c. 10, s. 320",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-74.html"
+  },
+  {
+    "id": "C-52.6-s74.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "74.1",
+    "marginal_note": "",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "74.1 [Repealed, 1997, c. 36, s. 176]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 74.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-74.1.html"
+  },
+  {
+    "id": "C-52.6-s75",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "75",
+    "marginal_note": "Amount of abatement or refund",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "75\n(1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.\n(2) [Alternative rule for case of deficiency] Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-75.html"
+  },
+  {
+    "id": "C-52.6-s76",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "76",
+    "marginal_note": "Refunds for defective goods",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "76\n(1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.\n(2) [Subsections 74(2) and (3) and 75(1) apply] Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 76; 2001, c. 25, s. 52(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-76.html"
+  },
+  {
+    "id": "C-52.6-s77",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "77",
+    "marginal_note": "",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "77 [Repealed, 1997, c. 36, s. 177]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-77.html"
+  },
+  {
+    "id": "C-52.6-s78",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "78",
+    "marginal_note": "Merchantable scrap, waste or by-products",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "78 In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 78; 1992, c. 1, s. 144(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-78.html"
+  },
+  {
+    "id": "C-52.6-s79",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "79",
+    "marginal_note": "Sum in lieu of refund or abatement",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "79 Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-79.html"
+  },
+  {
+    "id": "C-52.6-s79.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "79.1",
+    "marginal_note": "Certain duties not included",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "79.1 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act.",
+    "history": "1990, c. 45, s. 20",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 79.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-79.1.html"
+  },
+  {
+    "id": "C-52.6-s80",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "80",
+    "marginal_note": "Interest on refunds",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "80 Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 80; 1992, c. 28, s. 20; 1997, c. 36, s. 178; 2001, c. 25, s. 53",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-80.html"
+  },
+  {
+    "id": "C-52.6-s80.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "80.1",
+    "marginal_note": "Interest on past refunds",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "80.1 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.",
+    "history": "1990, c. 36, s. 3; 1992, c. 28, s. 21; 1997, c. 36, s. 179",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 80.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-80.1.html"
+  },
+  {
+    "id": "C-52.6-s80.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "80.2",
+    "marginal_note": "Excess to be repaid",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "80.2\n(1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.\n(2) [Excess to be repaid — paragraph 74(1)(f)] If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed of or are subsequently used in a manner that fails to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, the person who was granted the refund or abatement shall, within ninety days after the failure to comply,\n(a) report the failure to an officer at a customs office; and\n(b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount.",
+    "history": "1997, c. 36, s. 180; 2001, c. 25, s. 54",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 80.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-80.2.html"
+  },
+  {
+    "id": "C-52.6-s81",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "81",
+    "marginal_note": "Regulations",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "81 The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-81.html"
+  },
+  {
+    "id": "C-52.6-s82 to 87",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "82 to 87",
+    "marginal_note": "",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "82 to 87 [Repealed, 1995, c. 41, s. 22]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 82 to 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-82 to 87.html"
+  },
+  {
+    "id": "C-52.6-s88 to 91",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "88 to 91",
+    "marginal_note": "",
+    "part": "PART IV - Abatements and Refunds",
+    "division": "",
+    "heading": "PART IV - Abatements and Refunds",
+    "text": "88 to 91 [Repealed, 1997, c. 36, s. 181]",
+    "history": "",
+    "last_amended": "2009-08-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 88 to 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-88 to 91.html"
+  },
+  {
+    "id": "C-52.6-s92",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "92",
+    "marginal_note": "Information",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Persons Leaving Canada",
+    "text": "92\n(1) In relation to any person who is leaving Canada or who has left Canada, the Agency may collect, from a prescribed source, in the prescribed circumstances, within the prescribed time and in the prescribed manner, the following information:\n(a) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person;\n(b) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number; and\n(c) the date, time and place of the person’s departure from Canada and, if the person arrives in the United States, the date, time and place of their arrival.\n(2) [Regulations] The Governor in Council may make regulations for the purposes of subsection (1), including regulations\n(a) prescribing the sources from which the information may be collected;\n(b) respecting the circumstances in which the information may be collected; and\n(c) respecting the time within which and the manner in which the information may be collected.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 92; 1995, c. 41, s. 24; 2018, c. 30, s. 2",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-92.html"
+  },
+  {
+    "id": "C-52.6-s93",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "93",
+    "marginal_note": "Information given to Agency",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Persons Leaving Canada",
+    "text": "93\n(1) With respect to a prescribed conveyance that departs or is expected to depart from a place inside Canada and that has a final destination outside of Canada, a prescribed person shall give the Agency, in the prescribed circumstances, within the prescribed time and in the prescribed manner,\n(a) in relation to the conveyance or its travel route, the last place inside Canada from which it departed, regardless of whether persons boarded the conveyance at that place, the date and time of that departure and any prescribed information; and\n(b) in relation to any person on board or expected to be on board that conveyance, the following information:\n(i) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person,\n(ii) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number, and\n(iii) any unique passenger reference assigned to the person by the prescribed person.\n(2) [Notification] The Minister may issue a notification to any person who is required to give information under subsection (1) to require the person to take any specified measure with respect to the information.\n(3) [Obligation to comply] The person to whom the notification is issued shall comply with the notification.\n(4) [Provision of information despite restriction] Any restriction under the Aeronautics Act on the disclosure of information does not apply to a person who is required to give information under subsection (1).\n(5) [Regulations] The Governor in Council may make regulations for the purposes of this section, including regulations\n(a) prescribing the information that must be given under paragraph (1)(a);\n(b) respecting the conveyances in relation to which information must be given under subsection (1);\n(c) prescribing the persons or classes of persons who must give the information under subsection (1);\n(d) respecting the circumstances in which the information must be given under subsection (1); and\n(e) respecting the time within which and the manner in which the information must be given under subsection (1).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 93; 1992, c. 28, s. 24; 1993, c. 25, s. 79; 1995, c. 41, s. 25; 1997, c. 36, s. 181; 2018, c. 30, s. 2",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-93.html"
+  },
+  {
+    "id": "C-52.6-s93.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "93.1",
+    "marginal_note": "Retention of collected information",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Persons Leaving Canada",
+    "text": "93.1 Subject to section 6 of the Privacy Act, information collected under sections 92 and 93 shall be retained by the Agency for a period of not more than 15 years beginning on the day on which the information is collected.",
+    "history": "2018, c. 30, s. 2",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 93.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-93.1.html"
+  },
+  {
+    "id": "C-52.6-s94",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "94",
+    "marginal_note": "Obligation to answer questions",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Persons Leaving Canada",
+    "text": "94 Every person who is leaving Canada shall, if requested to do so by an officer, present themselves to an officer and answer truthfully any questions asked by an officer in the performance of their duties under this or any other Act of Parliament.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 94; 1995, c. 41, s. 26; 1997, c. 36, s. 181; 2018, c. 30, s. 2",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-94.html"
+  },
+  {
+    "id": "C-52.6-s95",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "95",
+    "marginal_note": "Report",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "95\n(1) Subject to subsection (1.1) and regulations made under paragraph (2)(a), all goods that are exported shall be reported at any prescribed time and place and in any prescribed manner.\n(1.1) [Exception — entering or leaving temporarily] Subject to regulations made under paragraphs (2)(c) and (d), subsection (1) does not apply in respect of goods on board a conveyance\n(a) that enters Canadian waters, including the inland waters, or the airspace over Canada directly from outside Canada and then leaves Canada, as long as\n(i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or\n(ii) in the case of an aircraft, the conveyance did not land while in Canada; or\n(b) that leaves Canadian waters, including the inland waters, or the airspace over Canada and then re-enters Canada, as long as\n(i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or\n(ii) in the case of an aircraft, the conveyance did not land while outside Canada.\n(1.2) [Powers of officer] However, an officer may require that goods that are exempted under subsection (1.1) or regulations made under paragraph (2)(a) be reported under subsection (1).\n(1.3) [Repealed, 2017, c. 11, s. 7]\n(2) [Regulations] The Governor in Council may make regulations\n(a) prescribing the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted;\n(b) prescribing the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required;\n(c) prescribing the circumstances in which goods, or classes of goods, on board a conveyance, or a class of conveyances, are required to be reported despite subsection (1.1); and\n(d) defining the expression “make contact with another conveyance” for the purposes of subsection (1.1) and prescribing the circumstances in which a conveyance or class of conveyances makes contact with another conveyance.\n(3) [Obligation to answer questions and present goods] Every person reporting goods under subsection (1) shall\n(a) answer truthfully any question asked by an officer with respect to the goods; and\n(b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.\n(4) [Written report] If goods are required to be reported in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 95; 2001, c. 25, s. 55; 2017, c. 11, s. 7; 2018, c. 30, s. 3; 2022, c. 10, s. 321",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-95.html"
+  },
+  {
+    "id": "C-52.6-s95.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "95.1",
+    "marginal_note": "Statistics",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "95.1\n(1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.\n(2) [Prescribed form] The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.\n(3) [Regulations] The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.",
+    "history": "1988, c. 65, s. 77; 2022, c. 10, s. 322",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 95.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-95.1.html"
+  },
+  {
+    "id": "C-52.6-s96",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "96",
+    "marginal_note": "Failure to export",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "96 Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-96.html"
+  },
+  {
+    "id": "C-52.6-s97",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97",
+    "marginal_note": "Security",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "97 In such circumstances as may be prescribed, goods that are transported within Canada after they have been reported under section 95 shall be transported subject to such conditions and subject to such bonds or other security as may be prescribed.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.html"
+  },
+  {
+    "id": "C-52.6-s97.01",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.01",
+    "marginal_note": "",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "97.01 [Repealed, 1997, c. 14, s. 44]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.01.html"
+  },
+  {
+    "id": "C-52.6-s97.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.1",
+    "marginal_note": "Certificate of Origin of goods exported to free trade partner",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "97.1\n(1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.\n(1.1) [Certificate of Origin — CPTPP or CUSMA] If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and\n(a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and\n(b) in the case of a producer, on the basis of supporting information that the producer has.\n(2) [Provision of copy of Certificate of Origin] Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate.\n(3) [Notification of correct information] A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and each CPTPP country or CUSMA country to whom the certificate was given of the correct information.",
+    "history": "1988, c. 65, s. 78; 1997, c. 14, s. 44; 2001, c. 25, s. 56(F); 2018, c. 23, s. 25; 2020, c. 1, s. 127; 2022, c. 10, s. 323",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.1.html"
+  },
+  {
+    "id": "C-52.6-s97.11",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.11",
+    "marginal_note": "",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "97.11 [Repealed, 1997, c. 14, s. 44]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.11.html"
+  },
+  {
+    "id": "C-52.6-s97.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.2",
+    "marginal_note": "Exporters’ or producers’ records",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "97.2\n(1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1) or (1.1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.\n(2) [Idem] Subsection 40(2) and sections 42 and 43 apply, with such modifications as the circumstances require, to a person required to keep records pursuant to subsection (1).",
+    "history": "1988, c. 65, s. 78; 1993, c. 44, s. 104; 1996, c. 33, s. 38; 1997, c. 14, s. 45; 2001, c. 25, s. 57; 2018, c. 23, s. 26",
+    "last_amended": "2018-12-30",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.2.html"
+  },
+  {
+    "id": "C-52.6-s97.201",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.201",
+    "marginal_note": "Verification of origin — certain agreements",
+    "part": "PART V - Collection of Information About Persons and Goods",
+    "division": "",
+    "heading": "Exportation of Goods",
+    "text": "97.201\n(1) The customs administration of any state or beneficiary referred to in subsection 42.1(1.1) to which goods were exported may request in writing that the Agency conduct a verification and provide, as the case may be\n(a) an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA;\n(a.1) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA 2017;\n(b) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA;\n(c) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA; or\n(d) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA.\n(2) [Methods of verification] Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1)\n(a) by entering any prescribed premises or place at any reasonable time; or\n(b) in any other prescribed manner.\n(3) [Statement of origin — certain agreements] On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall\n(a) provide, in the prescribed manner, the customs administration of the state or beneficiary with the opinion or written report requested and any relevant supporting documents that may be requested by that customs administration; and\n(b) determine whether the goods are originating within the meaning of the applicable provision referred to in subsection (1).\n(4) [Notice requirement] The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.\n(5) [Determination treated as re-determination] A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).",
+    "history": "2009, c. 6, s. 28; 2017, c. 6, s. 84, c. 8, ss. 22, 43; 2021, c. 1, s. 26; 2024, c. 3, s. 21",
+    "last_amended": "2024-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.201.html"
+  },
+  {
+    "id": "C-52.6-s97.21",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.21",
+    "marginal_note": "Definitions",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "97.21 The definitions in this section apply in this Part.\nCommissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)\ndebtor means a person liable to pay an amount owing or payable in accordance with this Act. (débiteur)\njudge means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court. (juge)\nMinister means the Minister of National Revenue. (ministre)\nreceiver means a person who\n(a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;\n(b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;\n(c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;\n(d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or\n(e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.\nIt includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor. (séquestre)",
+    "history": "2001, c. 25, s. 58; 2005, c. 38, s. 75",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.21.html"
+  },
+  {
+    "id": "C-52.6-s97.211",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.211",
+    "marginal_note": "Ancillary powers",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Ancillary Powers",
+    "text": "97.211\n(1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:\n(a) the powers provided for in paragraphs (a) and (b) of the definition prescribed in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), sections 8.1 and 8.3 and subsections 43(1) and 115(1); and\n(b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Minister of Public Safety and Emergency Preparedness.\n(2) [Publication] An order made for the purpose of subsection (1) must be published in Part II of the Canada Gazette as soon as practicable after it is made.",
+    "history": "2005, c. 38, ss. 76, 145; 2022, c. 10, s. 324",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.211",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.211.html"
+  },
+  {
+    "id": "C-52.6-s97.22",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.22",
+    "marginal_note": "Debts to Her Majesty",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "General",
+    "text": "97.22\n(1) Subject to subsections (2) and (3), any duties, fee, charge or other amount owing or payable under this Act is a debt due to Her Majesty in right of Canada from and after the time such amount should have been paid, and any person from whom the amount is owing shall, after a notice of arrears is sent by mail addressed to the person at their latest known address or delivered to that address, pay the amount owing as indicated in the notice or appeal the notice under section 97.23.\n(2) [Penalty or ascertained forfeiture] Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice under section 124 and any interest payable under subsection 124(6), from and after the time of service, is a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount or, within ninety days after the time of service, request a decision of the Minister of Public Safety and Emergency Preparedness under section 131.\n(3) [Amounts demanded] Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.\n(4) [Court costs] If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 97.24, 97.26, 97.28 and 97.3 to 97.33 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act.\n(5) [Court] Any amount payable under this Act is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.\n(6) [Interest on judgments] If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 97.24, the provisions of this Act under which interest is payable for failure to pay the amount apply, with any modifications that the circumstances require, to a failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.",
+    "history": "2001, c. 25, s. 58; 2005, c. 38, ss. 77, 84, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.22.html"
+  },
+  {
+    "id": "C-52.6-s97.23",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.23",
+    "marginal_note": "Appeal",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "General",
+    "text": "97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister of Public Safety and Emergency Preparedness is the defendant if\n(a) no appeal is or was available to that person under section 67 or 68 in respect of the same matter; and\n(b) the notice is not in respect of an amount assessed under section 97.44.",
+    "history": "2001, c. 25, s. 58; 2005, c. 38, ss. 84, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.23.html"
+  },
+  {
+    "id": "C-52.6-s97.24",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.24",
+    "marginal_note": "Certificate",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Certificates, Liens and Set-off",
+    "text": "97.24\n(1) Any debt, or any part of a debt, due to Her Majesty in right of Canada under this Act may be certified by the Minister as an amount payable by the debtor.\n(2) [Registration in court] On production to the Federal Court, the certificate must be registered in the Court. When it is registered, it has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate and interest on the amount as provided under this Act. For the purposes of any such proceedings, the certificate is a judgment of the Court against the debtor and enforceable as such.\n(3) [Costs] All reasonable costs and charges for the registration of the certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same way as if they had been certified in the certificate registered under this section.\n(4) [Protected interest in property] A memorial may be recorded for the purpose of creating a protected interest in property in a province or an interest in such property held by the debtor in the same manner as a document evidencing the following may be recorded in accordance with the law of the province:\n(a) a judgment of the superior court of the province against a person for a debt owing by the person; and\n(b) an amount payable by a person in the province in respect of a debt owing to Her Majesty in right of the province.\n(5) [Creation of protected interest] The effect of recording a memorial is, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), to create a protected interest in the property of the debtor in the province, or in any interest in that property, held by the debtor or to otherwise bind that property or interest in the property. The protected interest created is subordinate to any protected interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was recorded.\n(6) [Proceedings in respect of memorial] If a memorial is recorded in a province, proceedings may be taken, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), in the province in respect of the memorial, including proceedings\n(a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of the recording of the memorial and proceedings taken to collect the amount;\n(b) to renew or otherwise prolong the effectiveness of the recording of the memorial;\n(c) to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial; or\n(d) to postpone the effectiveness of the recording of the memorial in favour of any protected interest that has been or is intended to be recorded in respect of any property or interest affected by the memorial.\n(7) [Federal Court may make order, etc.] If in any proceeding or as a condition precedent to any proceeding referred to in subsection (6) any order, consent or ruling is required under the law of a province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.\n(8) [Presentation of documents] If a memorial, or a document relating to it, is presented for recording, for the purpose of any proceeding referred to in subsection (6), to any official in the land, personal property or other registry system of a province, it is to be accepted for recording in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.\n(9) [Access for recording] If access is sought to any person, place or thing in a province for the purpose of recording a memorial, or a document relating to it, the access must be granted in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.\n(10) [Evidence deemed to have been provided] If a memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceeding is deemed to have been provided with or to have accompanied the memorial or document as so required.\n(11) [Prohibition — sale, etc., without consent] Despite any law of Canada or of a province, no sheriff or other person may, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or protected interest created in any proceeding to collect an amount certified in a certificate, any interest on the amount and any costs.\n(12) [Subsequent consent] Despite subsection (11), if the Minister’s consent is subsequently given, any property that would have been affected by a process or protected interest referred to in that subsection had the Minister’s consent been given at the time the process was issued or the protected interest was created is bound, seized, attached, charged or otherwise affected as if that consent had been given at the time the process was issued or the protected interest was created, as the case may be.\n(13) [Completion of notices, etc.] If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (11), be so set out, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when the consent of the Minister is given, a further minute, notice or document setting out all the information is to be completed for the same purpose. The sheriff or other person is deemed to have complied with any law or rule of court requiring the information to be set out in the minute, notice or document.\n(14) [Application for an order] A sheriff or other person who is unable, because of subsection (11) or (13), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding or protected interest.\n(15) [Secured claims] A protected interest that is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act is deemed to be a claim that\n(a) is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and\n(b) is referred to in paragraph 86(2)(a) of that Act.\n(16) [Details in certificates and memorials] Despite any law of Canada or of a province, in any certificate in respect of a debtor, in any memorial evidencing the certificate or in any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes\n(a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and\n(b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the rate prescribed under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any particular period of time.\n(17) [Definitions] The definitions in this subsection apply in this section.\nmemorial means a document issued by the Federal Court evidencing a certificate registered under subsection (2) in respect of a debtor and includes a writ of that Court issued pursuant to the certificate or any notification of the document or writ. (extrait)\nprotected interest means a charge, lien, prior claim, priority on or binding interest in property. (droit garanti)\nrecord, in respect of a memorial, means to file, register or otherwise record the memorial. (enregistrement)",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.24.html"
+  },
+  {
+    "id": "C-52.6-s97.25",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.25",
+    "marginal_note": "Detention of imported or exported goods",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Certificates, Liens and Set-off",
+    "text": "97.25\n(1) Any goods that are to be exported, that have been reported under section 95 or that have been imported, by or on behalf of a debtor, are subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.\n(2) [Conveyances] Any conveyance used for the importation or exportation of goods in respect of which a notice has been served under section 109.3 is subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.\n(3) [Sale of detained goods] Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or to be exported, or any good reported under section 95, by or on behalf of the debtor, or any conveyance, that has been detained be sold\n(a) if the good is spirits or specially denatured alcohol, to a spirits licensee;\n(b) if the good is wine, to a wine licensee;\n(c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee;\n(c.1) if the good is a vaping product, to a vaping product licensee;\n(d) if the good is a restricted formulation, to a licensed user; or\n(e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act.\n(3.1) [Excise stamps not to be sold] Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.\n(4) [Proceeds of sale] The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.",
+    "history": "2001, c. 25, s. 58; 2007, c. 18, s. 136; 2010, c. 12, s. 49; 2018, c. 30, s. 4; 2022, c. 10, s. 87",
+    "last_amended": "2022-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.25.html"
+  },
+  {
+    "id": "C-52.6-s97.26",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.26",
+    "marginal_note": "Set-off",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Certificates, Liens and Set-off",
+    "text": "97.26 The Minister may require that an amount specified by the Minister be deducted from or set-off against an amount that is or may become payable to a debtor by Her Majesty in Right of Canada. If an amount payable to a person under a provision of this Act has at any time been deducted or set-off, the amount is deemed to have been paid to the debtor at that time under that provision and to have been paid by the debtor at that time on account of the debt to Her Majesty.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.26.html"
+  },
+  {
+    "id": "C-52.6-s97.27",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.27",
+    "marginal_note": "Refund may be applied against liabilities",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Certificates, Liens and Set-off",
+    "text": "97.27 The Minister of Public Safety and Emergency Preparedness may, if a person is or is about to become liable to make any payment to Her Majesty in right of Canada or in right of a province, apply the amount of any drawback, refund or relief granted under section 74 or 76 of this Act or section 89, 101 or 113 of the Customs Tariff to that other liability and notify the person of that action.",
+    "history": "2001, c. 25, s. 58; 2005, c. 38, ss. 84, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.27.html"
+  },
+  {
+    "id": "C-52.6-s97.28",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.28",
+    "marginal_note": "Garnishment — general",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Garnishment and Non-arm’s Length Transfers",
+    "text": "97.28\n(1) If the Minister has knowledge or suspects that a person is or will be, within one year, liable to make a payment to a debtor, the Minister may, by notice in writing, require the person to pay without delay, if the moneys are immediately payable, and, in any other case, as and when the moneys become payable, the moneys otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act.\n(2) [Garnishment — institutions] The Minister may, by notice in writing, require the following institutions or persons to pay in whole or in part to the Receiver General on account of a debtor’s liability the moneys that would otherwise be loaned, advanced or paid if the Minister has knowledge or suspects that within ninety days\n(a) a bank, credit union, trust company or other similar person (in this section referred to as the “institution”) will loan or advance moneys to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness; or\n(b) a person, other than an institution, will loan or advance moneys to, or make a payment on behalf of, a debtor who the Minister knows or suspects\n(i) is employed by, or is engaged in providing services or property to, that person or was or will be, within ninety days, so employed or engaged, or\n(ii) if that person is a corporation, is not dealing at arm’s length with that person.\nAny moneys so paid to the Receiver General are deemed to have been loaned, advanced or paid to the debtor.\n(3) [Effect of receipt] A receipt issued by the Minister for moneys paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.\n(4) [Periodic payments] If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor moneys otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied, and operates to require payments to the Receiver General out of each such payment of such amount as is required by the Minister in a notice in writing.\n(5) [Failure to comply] Every person who fails to comply with a requirement under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General.\n(6) [Failure to comply — institutions] Every institution or person that fails to comply with a requirement under subsection (2) is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of\n(a) the total of moneys loaned, advanced or paid to the debtor, and\n(b) the amount that the institution or person was required under that subsection to pay to the Receiver General.\n(7) [Service] If a person carries on business under a name or style other than the person’s own name, notification to the person of a requirement under subsection (1) or (2) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is validly served if it is left with an adult person employed at the place of business of the addressee.\n(8) [Service — partnerships] If persons carry on business in partnership, notification to the persons of a requirement under subsection (1) or (2) may be addressed to the partnership name and, in the case of personal service, is deemed to be validly served if it is served on one of the partners or left with an adult person employed at the place of business of the partnership.\n(9) [Effect of payment as required] If an amount that would otherwise have been payable to or on behalf of a debtor is paid by a person to the Receiver General pursuant to a notice served on the person under this section or pursuant to an assessment under section 97.44, the person is deemed, for all purposes, to have paid the amount to or on behalf of the debtor.\n(10) [Application to Her Majesty in right of a province] Provisions of this Part that provide that a person who has been required by the Minister to pay to the Receiver General an amount that would otherwise be loaned, advanced or paid to a debtor who is liable to make a payment under this Act apply to Her Majesty in right of a province.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.28.html"
+  },
+  {
+    "id": "C-52.6-s97.29",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.29",
+    "marginal_note": "Liability — non-arm’s length transfers",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Garnishment and Non-arm’s Length Transfers",
+    "text": "97.29\n(1) If a person transfers property, either directly or indirectly, by means of a trust or by any other means, to the transferor’s spouse or common-law partner or an individual who has since become the transferor’s spouse or common-law partner, an individual who was under eighteen years of age, or another person with whom the transferor was not dealing at arm’s length, the transferee and transferor are jointly and severally or solidarily liable to pay an amount equal to the lesser of\n(a) the amount determined by the formula\nis the amount, if any, by which the fair market value of the property at the time of transfer exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and\nis the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the Excise Tax Act, subsection 160(2) of the Income Tax Act and subsection 297(3) of the Excise Act, 2001 in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and\n(b) the total of all amounts each of which is\n(i) an amount that the transferor is liable to pay under this Act, or\n(ii) interest or a penalty for which the transferor is liable as of the time of transfer.\nHowever, nothing in this subsection limits the liability of the transferor under any other provision of this Act.\n(2) [Fair market value of undivided interest] For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (4), equal to the same proportion of the fair market value of that property at that time.\n(3) [Rules applicable] If a transferor and transferee have, under subsection (1), become jointly and severally or solidarily liable in respect of all or part of the liability of the transferor under this Act, the following rules apply:\n(a) a payment by the transferee on account of the transferee’s liability discharges, to the extent of the payment, the joint liability; and\n(b) a payment by the transferor on account of the transferor’s liability discharges the transferee’s liability only to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was made jointly and severally or solidarily liable.\n(4) [Transfers to spouse or common-law partner] Despite subsection (1), if at any time a debtor transfers property to the debtor’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the debtor and the debtor’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership (as defined in subsection 248(1) of the Income Tax Act), for the purposes of paragraph (1)(a), the fair market value at that time of the property so transferred is deemed to be nil. However, nothing in this subsection limits the liability of the debtor under any other provision of this Act.\n(5) [Related persons] For the purposes of this section,\n(a) related persons are deemed not to deal with each other at arm’s length, and it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length;\n(b) persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that references in those subsections to “corporation” are to be read as references to “corporation or partnership”, and references in those subsections to “shares” or “shareholders” are, in respect of a partnership, to be read as references to “rights” or “partners”, respectively; and\n(c) a member of a partnership is deemed to be related to the partnership.\n(6) [Definitions] The definitions in this subsection apply in this section.\ncommon-law partner has the same meaning as in subsection 248(1) of the Income Tax Act except that references to “taxpayer” in that definition are to be read as references to “debtor”. (conjoint de fait)\ncommon-law partnership has the same meaning as in subsection 248(1) of the Income Tax Act. (union de fait)\nproperty includes money. (bien)",
+    "history": "2001, c. 25, s. 58; 2002, c. 22, s. 408; 2022, c. 5, s. 25; 2022, c. 10, s. 156; 2022, c. 10, s. 173; 2024, c. 15, s. 113",
+    "last_amended": "2024-06-28",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.29.html"
+  },
+  {
+    "id": "C-52.6-s97.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.3",
+    "marginal_note": "Acquisition of debtor’s property",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Acquisition of Property and Seizures",
+    "text": "97.3 For the purpose of collecting amounts owed by a debtor, the Minister may purchase or otherwise acquire any interest in the debtor’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.3.html"
+  },
+  {
+    "id": "C-52.6-s97.31",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.31",
+    "marginal_note": "Moneys seized from debtor",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Acquisition of Property and Seizures",
+    "text": "97.31\n(1) If the Minister has knowledge or suspects that a person is holding moneys that were seized by a police officer, in the course of administering or enforcing the criminal law of Canada, from a debtor and that are restorable to the debtor, the Minister may, by notice in writing, require that person to turn over the moneys otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act.\n(2) [Receipt] A receipt issued for moneys turned over is a good and sufficient discharge of the requirement to restore the moneys to the debtor to the extent of the amount so turned over.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.31.html"
+  },
+  {
+    "id": "C-52.6-s97.32",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.32",
+    "marginal_note": "Seizure of chattels",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Acquisition of Property and Seizures",
+    "text": "97.32\n(1) If a person fails to pay an amount as required under this Act, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person at their latest known address of the Minister’s intention to direct that the person’s goods and chattels be seized and sold. If the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels be seized.\n(2) [Sale of seized property] Seized property must be kept for ten days at the expense and risk of the owner and, if the owner does not pay the amount due together with all expenses within the ten days, the property seized shall be sold by public auction.\n(3) [Notice of sale] Except in the case of perishable goods, notice of the sale setting out the time and place of the sale together with a general description of the property to be sold must be published, a reasonable time before the goods are sold, in one or more newspapers of general local circulation.\n(4) [Surplus] Any surplus resulting from a sale, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the property seized.\n(5) [Exemption from seizure] Goods and chattels of any person that would be exempt from seizure under a writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.32.html"
+  },
+  {
+    "id": "C-52.6-s97.33",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.33",
+    "marginal_note": "Person leaving Canada",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Acquisition of Property and Seizures",
+    "text": "97.33\n(1) If the Minister suspects that a person who is liable to pay an amount under this Act or would be so liable if the time for payment of the amount had arrived has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice in writing, demand payment of the amount. Despite any other provision of this Act, the person shall pay the amount immediately.\n(2) [Failure to pay] If a person fails to pay an amount as required, the Minister may direct that the goods and chattels of the person be seized and subsections 97.32(2) to (5) apply.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.33.html"
+  },
+  {
+    "id": "C-52.6-s97.34",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.34",
+    "marginal_note": "Collection action delayed",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Collection Restrictions",
+    "text": "97.34\n(1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the ninety-first day after the day notice is given to the debtor:\n(a) commence legal proceedings in a court;\n(b) certify the amount under section 97.24;\n(c) require the retention of the amount by way of deduction or set-off under section 97.26;\n(d) require a person or institution to make a payment under section 97.28;\n(e) require a person to turn over moneys under subsection 97.31(1); or\n(f) give a notice, issue a certificate or make a direction under subsection 97.32(1).\n(2) [Appeal to Federal Court] If a person has appealed a decision of the Minister of Public Safety and Emergency Preparedness to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.\n(3) [Reference to Canadian International Trade Tribunal] If the President has referred a question to the Canadian International Trade Tribunal under section 70, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the day on which the question is determined by the Tribunal.\n(4) [Effect of appeal] If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Minister of Public Safety and Emergency Preparedness to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Federal Court, the Canadian International Trade Tribunal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Minister of Public Safety and Emergency Preparedness notifies the person in writing that\n(a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been received by the Minister of Public Safety and Emergency Preparedness;\n(b) judgment has been pronounced by the Federal Court of Appeal in that action; or\n(c) judgment has been delivered by the Supreme Court of Canada in that action.\n(5) [Effect of taking security] The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Minister of Public Safety and Emergency Preparedness when requesting or appealing from a decision of that Minister or the President.",
+    "history": "2001, c. 25, s. 58; 2002, c. 8, s. 193; 2005, c. 38, ss. 78, 85, 145; 2022, c. 10, s. 325",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.34.html"
+  },
+  {
+    "id": "C-52.6-s97.35",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.35",
+    "marginal_note": "Authorization to proceed immediately",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Collection Restrictions",
+    "text": "97.35\n(1) Despite section 97.34, if, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed or demanded under this Act would be jeopardized by a delay in the collection of that amount, the judge shall, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to immediately take any action described in that section to collect the amount.\n(2) [Notice not sent] An authorization may be granted by a judge notwithstanding that a notice in respect of the amount has not been sent to the debtor at or before the time the application is made if the judge is satisfied that the receipt of the notice by the debtor would likely further jeopardize the collection of the amount and, for the purposes of sections 97.22, 97.24, 97.26, 97.28, 97.31 and 97.32, the amount in respect of which an authorization is granted is deemed to be an amount payable under this Act.\n(3) [Affidavits] Statements contained in an affidavit filed in the context of an application made under this section may be based on belief but must include the grounds for the belief.\n(4) [Service of authorization] An authorization must be served by the Minister on the debtor within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and, if a notice has not been sent to the debtor at or before the time of the application, the notice is to be served together with the authorization.\n(5) [How service effected] Service on a debtor must be effected by personal service or in accordance with the directions of a judge.\n(6) [Application to judge for direction] If service on a debtor cannot reasonably otherwise be effected as and when required under this section, the Minister may, as soon as is practicable, apply to a judge for further direction.\n(7) [Review of authorization] If a judge of a court has granted an authorization, the debtor may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.\n(8) [Limitation period for review application] An application under subsection (7) must be made\n(a) within thirty days after the day on which the authorization was served on the debtor in accordance with this section; or\n(b) within any further time that a judge may allow, on being satisfied that the application was made as soon as was practicable.\n(9) [Hearing in camera] An application may, on request of the debtor, be heard in camera, if the debtor establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings.\n(10) [Disposition of application] On an application, the judge is to determine the question summarily and may confirm, set aside or vary the authorization and make any other order that the judge considers appropriate.\n(11) [Directions] If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section in respect of the matter, a judge may give any direction in respect of the matter that, in the opinion of the judge, is appropriate.\n(12) [No appeal from review order] No appeal lies from an order of a judge made under subsection (10).",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.35.html"
+  },
+  {
+    "id": "C-52.6-s97.36",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.36",
+    "marginal_note": "Bankruptcies",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Trustees, Receivers and Personal Representatives",
+    "text": "97.36\n(1) The following rules apply to a person who is a bankrupt:\n(a) the trustee in bankruptcy is the agent of the bankrupt and any act performed by the trustee in the administration of the estate of the bankrupt or in the carrying on of any business of the bankrupt is deemed to have been made by the trustee as agent of the bankrupt;\n(b) the estate of the bankrupt is not a trust or an estate;\n(c) the property and money of the bankrupt immediately before the day of the bankruptcy does not pass to or vest in the trustee in bankruptcy on the bankruptcy order being made or the assignment in bankruptcy being filed but remains vested in the bankrupt;\n(d) the trustee in bankruptcy, and not the bankrupt, is liable for the payment of all amounts (other than amounts that relate solely to activities in which the bankrupt begins to engage on or after the day of the bankruptcy and to which the bankruptcy does not relate) that become payable by the bankrupt under this Act during the period beginning on the day immediately after the day the trustee became the trustee in bankruptcy of the bankrupt and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that\n(i) the trustee is liable for the payment of amounts that became payable by the bankrupt after the day of the bankruptcy only to the extent of the property and money of the bankrupt in possession of the trustee available to satisfy the liability, and\n(ii) the trustee is not liable for the payment of any amount for which a receiver is liable under section 97.37,\n(e) if, on or after the day of bankruptcy, the bankrupt begins to engage in particular activities to which the bankruptcy does not relate, the particular activities are deemed to be separate from the activities of the person to which the bankruptcy relates as though the particular activities were activities of a separate person;\n(f) subject to paragraph (h), the trustee in bankruptcy shall perform all the obligations under this Act of the bankrupt in respect of the activities of the bankrupt to which the bankruptcy relates for the period beginning on the day immediately after the day of bankruptcy and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act;\n(g) subject to paragraph (h), if the bankrupt has not on or before the day of bankruptcy fulfilled all of their obligations under this Act in respect of any activities of the bankrupt on or before the day of bankruptcy, the trustee in bankruptcy shall fulfil those obligations, unless the Minister waives in writing the requirement for the trustee to do so;\n(h) if there is a receiver with authority in respect of a business, a property, affairs or assets of the bankrupt, the trustee in bankruptcy is not required to perform the obligations of the bankrupt under this Act to the extent that the receiver is required under section 97.37 to perform those obligations; and\n(i) the property and money held by the trustee in bankruptcy for the bankrupt on the day an order of absolute discharge of the bankrupt is granted under the Bankruptcy and Insolvency Act does not pass to the bankrupt on the order being granted but is held by and vested in the bankrupt continuously since the day it was acquired by the bankrupt or the trustee, as the case may be.\n(2) [Definition of bankrupt] In this section, bankrupt has the same meaning as in subsection 2(1) of the Bankruptcy and Insolvency Act.",
+    "history": "2001, c. 25, s. 58; 2004, c. 25, s. 196",
+    "last_amended": "2004-12-15",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.36.html"
+  },
+  {
+    "id": "C-52.6-s97.37",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.37",
+    "marginal_note": "Definitions",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Trustees, Receivers and Personal Representatives",
+    "text": "97.37\n(1) The definitions in this subsection apply in this section.\nbusiness includes a part of a business. (entreprise)\nrelevant assets of a receiver means\n(a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and\n(b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets, as the case may be. (actif pertinent)\n(2) [Receivers] The following rules apply to a receiver who on a particular day is vested with the authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person:\n(a) the receiver is an agent of the person and any act performed by the receiver in respect of the relevant assets of the receiver is deemed to have been performed, as the case may be, by the receiver as agent on behalf of the person;\n(b) the receiver is not a trustee of the estate of the person or any part of the estate of the person;\n(c) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;\n(d) the person and the receiver are jointly and severally or solidarily liable for the payment of all amounts that become payable by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable except that\n(i) the receiver is liable for the payment of amounts that became payable before that period only to the extent of the property and money of the person in possession or under the control and management of the receiver after\n(A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amounts, and\n(B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person, and\n(ii) the payment by the person or the receiver of an amount in respect of the liability discharges the joint liability to the extent of that amount;\n(e) the receiver shall perform all the obligations, in respect of the relevant assets of the receiver for the period during which the receiver is acting as receiver, that are required under this Act to be performed by the person, as if the relevant assets were the only properties, businesses, affairs and assets of the person; and\n(f) if the person has not on or before the particular day fulfilled their obligations under this Act before the period during which the receiver was acting as receiver, the receiver shall fulfil those obligations for that period that relate to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that period, unless the Minister waives in writing the requirement for the receiver to do so.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.37.html"
+  },
+  {
+    "id": "C-52.6-s97.38",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.38",
+    "marginal_note": "Definitions",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Trustees, Receivers and Personal Representatives",
+    "text": "97.38\n(1) The definitions in this subsection apply in this section and in section 97.39.\ntrust includes the estate of a deceased individual. (fiducie)\ntrustee includes the personal representative of a deceased individual, but does not include a receiver. (fiduciaire)\n(2) [Trustee’s liability] Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.\n(3) [Joint and several or solidary liability] A trustee of a trust is jointly and severally or solidarily liable with the trust and each of the other trustees, if any, for the payment of all amounts that become payable by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that\n(a) the trustee is liable for the payment of amounts that became payable before that period only to the extent of the property and money of the trust under the control of the trustee; and\n(b) the payment by the trust or the trustee of an amount in respect of the liability discharges the joint liability to the extent of that amount.\n(4) [Waiver] The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to fulfil the obligations under this Act in respect of the activities of the deceased individual that occurred on or before the day the individual died.\n(5) [Activities of a trustee] For the purposes of this Act, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.38.html"
+  },
+  {
+    "id": "C-52.6-s97.39",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.39",
+    "marginal_note": "Definition of representative",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Trustees, Receivers and Personal Representatives",
+    "text": "97.39\n(1) In this section, representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, commercial activity or estate of another person.\n(2) [Certificates for receivers] Every receiver shall, before distributing to any person any property or money under the control of the receiver in the receiver’s capacity as receiver, obtain a certificate from the Minister certifying that the following amounts have been paid or security for the payment of the amounts has been accepted by the Minister:\n(a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and\n(b) amounts that the receiver is or can reasonably be expected to become liable to pay in the receiver’s capacity as receiver.\n(3) [Certificates for representatives] Every representative shall, before distributing to any person any property or money under the control of the representative in the representative’s capacity as representative, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of the amounts has been accepted by the Minister:\n(a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and\n(b) amounts that the representative is or can reasonably be expected to become liable to pay in the representative’s capacity as representative.\n(4) [Liability for failure to obtain certificate] Any receiver or representative who distributes property or money without obtaining a certificate in respect of the amounts referred to in subsection (2) or (3) is personally liable for the payment of those amounts to the extent of the value of the property or money so distributed.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.39.html"
+  },
+  {
+    "id": "C-52.6-s97.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.4",
+    "marginal_note": "Amalgamations",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Amalgamations and Windings-up",
+    "text": "97.4\n(1) If two or more corporations (in this section each referred to as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is, for the purposes of this Act, deemed to be a separate person from each of the predecessors and the same corporation as, and a continuation of, each predecessor.\n(2) [Exception] Subsection (1) does not apply to the merger or amalgamation of two or more corporations that is the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.4.html"
+  },
+  {
+    "id": "C-52.6-s97.41",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.41",
+    "marginal_note": "Winding-up",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Amalgamations and Windings-up",
+    "text": "97.41 For the purposes of this Act, if at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.41.html"
+  },
+  {
+    "id": "C-52.6-s97.42",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.42",
+    "marginal_note": "Partnerships",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Partnerships",
+    "text": "97.42\n(1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.\n(2) [Joint and several or solidary liability] A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member which is a limited partner and is not a general partner) are jointly and severally or solidarily liable for\n(a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that\n(i) the member is liable for the payment of amounts that become payable before that period only to the extent of the property and money that is regarded as property or money of the partnership in accordance with the laws of the province governing the partnership, and\n(ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and\n(b) all other obligations under this Act that arose before or during the period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.42.html"
+  },
+  {
+    "id": "C-52.6-s97.43",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.43",
+    "marginal_note": "Compliance by unincorporated bodies",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Unincorporated Bodies",
+    "text": "97.43 If any amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, the following persons are jointly and severally or solidarily liable to pay that amount or to comply with the requirement:\n(a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body;\n(b) if there are no members referred to in paragraph (a), every member of any committee having management of the affairs of the body; and\n(c) if there are no members referred to in paragraph (a) or (b), every member of the body.\nThe payment of the amount or the fullfilment of the requirement by a member is deemed to be compliance with the requirement.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.43.html"
+  },
+  {
+    "id": "C-52.6-s97.44",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.44",
+    "marginal_note": "Assessments — garnishments and non-arms length transfers",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Assessments",
+    "text": "97.44\n(1) The Minister may assess any amount that a person is liable to pay\n(a) under section 97.28, before the expiry of four years after the notice from the Minister requiring the payment is issued to the person; and\n(b) under section 97.29, at any time.\nThe Minister may reassess the amount or make an additional assessment.\n(2) [Interest] If a person has been assessed an amount under subsection (1), the person shall pay, in addition to the amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was assessed and ending on the day the amount is paid.\n(3) [Exception] Paragraph (1)(a) does not apply in respect of a reassessment of a person made\n(a) to give effect to a decision on an objection or appeal; or\n(b) with the consent in writing of the person to dispose of an appeal.\n(4) [When assessment may be made] An assessment under paragraph (1)(a) may be made at any time if the person to be assessed has\n(a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default;\n(b) committed fraud in supplying, or failing to supply, any information under this Act; or\n(c) filed a waiver under subsection (5) that is in effect at that time.\n(5) [Waiver] Any person may, within the time otherwise limited by paragraph (1)(a) for assessing the person, waive the application of that paragraph by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that paragraph.\n(6) [Revoking waiver] Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.44.html"
+  },
+  {
+    "id": "C-52.6-s97.45",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.45",
+    "marginal_note": "Liability not affected",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Assessments",
+    "text": "97.45\n(1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.\n(2) [Assessment deemed valid] Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it.\n(3) [Irregularities] An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.45.html"
+  },
+  {
+    "id": "C-52.6-s97.46",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.46",
+    "marginal_note": "Notice of assessment",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Assessments",
+    "text": "97.46 After making an assessment, the Minister must send to the person assessed a notice of assessment.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.46.html"
+  },
+  {
+    "id": "C-52.6-s97.47",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.47",
+    "marginal_note": "Assessment before collection",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Assessments",
+    "text": "97.47\n(1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.\n(2) [Payment of remainder] An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.\n(3) [Security if objection or appeal] If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.",
+    "history": "2001, c. 25, s. 58; 2022, c. 10, s. 326(F)",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.47.html"
+  },
+  {
+    "id": "C-52.6-s97.48",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.48",
+    "marginal_note": "Objection to assessment",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.48\n(1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within 90 days after the day the notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner of filing setting out the reasons for the objection and all relevant facts.\n(2) [Issues to be decided] If a person objects to an assessment, the notice of objection must\n(a) reasonably describe each issue to be decided;\n(b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and\n(c) provide the facts and reasons relied on by the person in respect of each issue.\n(3) [Late compliance] If a notice of objection filed by a person to whom subsection (2) applies does not include the information required by paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may in writing request the person to provide the information, and those paragraphs are deemed to have been complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.\n(4) [Limitation on objections] If a person has filed a notice of objection to an assessment and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection or in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue\n(a) only if the person complied with subsection (2) in the notice with respect to that issue; and\n(b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.\n(5) [Application of subsection (4)] If a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection, subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not a part of the earlier assessment.\n(6) [Limitation on objections] Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.\n(7) [Acceptance of objection] The Minister may accept a notice of objection even if it was not filed in the prescribed manner.\n(8) [Consideration of objection] On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm the assessment or make a reassessment.\n(9) [Waiving reconsideration] If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.\n(10) [Notice of decision] After reconsidering or confirming an assessment, the Minister must send to the person objecting a written notice of the Minister’s decision by registered or certified mail.",
+    "history": "2001, c. 25, s. 58; 2022, c. 10, s. 327",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.48.html"
+  },
+  {
+    "id": "C-52.6-s97.49",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.49",
+    "marginal_note": "Appeal to the Tax Court of Canada",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.49 If a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister,\n(a) appeal to the Tax Court of Canada; or\n(b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.49.html"
+  },
+  {
+    "id": "C-52.6-s97.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.5",
+    "marginal_note": "Extension of time by Minister",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.5\n(1) If no objection to an assessment is filed under section 97.48, within the time limit otherwise provided, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application.\n(2) [Contents of application] The application must set out the reasons why the notice of objection was not filed within the time otherwise limited by this Part for doing so.\n(3) [How application made] The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency.\n(4) [Exception] The Minister may accept the application even if it was not delivered or mailed to the person or place specified in subsection (3).\n(5) [Duties of Minister] On receipt of the application, the Minister must, without delay, consider it, and notify the person of his or her decision by registered or certified mail.\n(6) [Date of objection if application granted] If the application is granted, the notice of objection is deemed to have been filed on the day the decision of the Minister is mailed to the person.\n(7) [When order to be made] No application may be granted under this section unless\n(a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting; and\n(b) the person demonstrates that\n(i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2001, c. 25, s. 58; 2005, c. 38, s. 79",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.5.html"
+  },
+  {
+    "id": "C-52.6-s97.51",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.51",
+    "marginal_note": "Extension of time by Tax Court of Canada",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.51\n(1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada to have the application granted after either\n(a) the Minister has refused the application; or\n(b) ninety days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision.\nIf paragraph (a) applies, the application under this subsection must be made within thirty days after the application is refused.\n(2) [How application made] The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 97.5(3).\n(3) [Copy to the Commissioner] After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner.\n(4) [Powers of Court] The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.\n(5) [When application to be granted] No application may be granted under this section unless\n(a) the application was made under subsection 97.5(1) within one year after the expiration of the time set out in this Part for objecting; and\n(b) the person demonstrates that\n(i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made under subsection 97.5(1) as soon as circumstances permitted.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.51.html"
+  },
+  {
+    "id": "C-52.6-s97.52",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.52",
+    "marginal_note": "Extension of time to appeal",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.52\n(1) If no appeal to the Tax Court of Canada has been taken under section 97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.\n(2) [Contents of application] The application must set out the reasons why the appeal was not taken on time.\n(3) [How application made] The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.\n(4) [Copy to Deputy Attorney General of Canada] After receiving the application, the Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.\n(5) [When order to be made] No order may be made under this section unless\n(a) the application was made within one year after the expiration of the time otherwise limited by this Part for appealing; and\n(b) the person demonstrates that\n(i) within the time otherwise limited by this Part for appealing, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to appeal,\n(ii) it would be just and equitable to grant the application,\n(iii) the application was made as soon as circumstances permitted, and\n(iv) there are reasonable grounds for appealing from an assessment.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.52.html"
+  },
+  {
+    "id": "C-52.6-s97.53",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.53",
+    "marginal_note": "Appeal",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either\n(a) the Minister has confirmed the assessment or has reassessed; or\n(b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.\nIf paragraph (a) applies, an application to appeal under this section must be made within ninety days after the day notice is sent to the person under subsection 97.48(10).",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.53.html"
+  },
+  {
+    "id": "C-52.6-s97.54",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.54",
+    "marginal_note": "Limitation on appeals to the Tax Court of Canada",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.54\n(1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to\n(a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or\n(b) an issue described in subsection 97.48(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.\nIf paragraph (a) applies, the person may appeal only with respect to the relief sought in respect of the issue specified by the person in the notice.\n(2) [No right of appeal] Despite sections 97.49 and 97.53, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.54.html"
+  },
+  {
+    "id": "C-52.6-s97.55",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.55",
+    "marginal_note": "Institution of appeal",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act, must be taken in the manner set out in that Act or in any rules made under that Act.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.55.html"
+  },
+  {
+    "id": "C-52.6-s97.56",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.56",
+    "marginal_note": "Notice to Commissioner",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.56\n(1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner.\n(2) [Notice, etc., forwarded to Tax Court of Canada] Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.56.html"
+  },
+  {
+    "id": "C-52.6-s97.57",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.57",
+    "marginal_note": "Disposition of appeal",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.57 The Tax Court of Canada may dispose of an appeal from an assessment by dismissing or allowing it. If the appeal is allowed, the Court may vacate the assessment or refer it back to the Minister for reconsideration and reassessment.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.57.html"
+  },
+  {
+    "id": "C-52.6-s97.58",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "97.58",
+    "marginal_note": "References to Tax Court of Canada",
+    "part": "PART V.1 - Collections",
+    "division": "",
+    "heading": "Objections and Appeals",
+    "text": "97.58\n(1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court of Canada, that question shall be determined by that Court.\n(2) [Time during consideration not to count] The time between the day proceedings are taken in the Tax Court of Canada to have a question determined and the day the question is finally determined must not be counted in the calculation of\n(a) the four-year period referred to in paragraph 97.44(1)(a);\n(b) the time for service of a notice of objection to an assessment under section 97.48; or\n(c) the time within which an appeal may be instituted under section 97.53.",
+    "history": "2001, c. 25, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 97.58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-97.58.html"
+  },
+  {
+    "id": "C-52.6-s98",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "98",
+    "marginal_note": "Search of the person",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "98\n(1) An officer may search\n(a) any person who has arrived in Canada, within a reasonable time after his arrival in Canada,\n(b) any person who is about to leave Canada, at any time prior to his departure, or\n(c) any person who has had access to an area designated for use by persons about to leave Canada and who leaves the area but does not leave Canada, within a reasonable time after he leaves the area,\nif the officer suspects on reasonable grounds that the person has secreted on or about his person anything in respect of which this Act has been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.\n(2) [Person taken before senior officer] An officer who is about to search a person under this section shall, on the request of that person, forthwith take him before the senior officer at the place where the search is to take place.\n(3) [Idem] A senior officer before whom a person is taken pursuant to subsection (2) shall, if he sees no reasonable grounds for the search, discharge the person or, if he believes otherwise, direct that the person be searched.\n(4) [Search by same sex] No person shall be searched under this section by a person who is not of the same sex, and if there is no officer of the same sex at the place at which the search is to take place, an officer may authorize any suitable person of the same sex to perform the search.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-98.html"
+  },
+  {
+    "id": "C-52.6-s99",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "99",
+    "marginal_note": "Examination of goods",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "99\n(1) An officer may\n(a) at any time up to the time of release, examine any goods that have been imported and open or cause to be opened any package or container of imported goods and take samples of imported goods in reasonable amounts;\n(b) at any time up to the time of release, examine any mail that has been imported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods referred to in the Customs Tariff, or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;\n(c) at any time up to the time of exportation, examine any goods that are to be exported or that have been reported under section 95 and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts;\n(c.1) at any time up to the time of exportation, examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;\n(d) where the officer suspects on reasonable grounds that an error has been made in the tariff classification, value for duty or quantity of any goods accounted for under section 32, or where a refund or drawback is requested in respect of any goods under this Act or pursuant to the Customs Tariff, examine the goods and take samples thereof in reasonable amounts;\n(d.1) where the officer suspects on reasonable grounds that an error has been made with respect to the origin claimed or determined for any goods accounted for under section 32, examine the goods and take samples thereof in reasonable amounts;\n(e) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any goods, examine the goods and open or cause to be opened any package or container thereof; or\n(f) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any conveyance or any goods thereon, stop, board and search the conveyance, examine any goods thereon and open or cause to be opened any package or container thereof and direct that the conveyance be moved to a customs office or other suitable place for any such search, examination or opening.\n(2) and (3) [Repealed, 2017, c. 7, s. 52]\n(4) [Samples] Samples taken pursuant to subsection (1) shall be disposed of in such manner as the Minister may direct.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 99; 1988, c. 65, s. 79; 2001, c. 25, s. 59; 2017, c. 7, s. 52; 2018, c. 30, s. 5",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-99.html"
+  },
+  {
+    "id": "C-52.6-s99.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "99.1",
+    "marginal_note": "Power to stop",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "99.1\n(1) If an officer has reasonable grounds to suspect that a person has entered Canada without presenting himself or herself in accordance with subsection 11(1), the officer may stop that person within a reasonable time after the person has entered Canada.\n(2) [Powers of officer] An officer who stops a person referred to in subsection (1) may\n(a) question the person; and\n(b) in respect of goods imported by that person, examine them, cause to be opened any package or container of the imported goods and take samples of them in reasonable amounts.",
+    "history": "2001, c. 25, s. 60",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 99.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-99.1.html"
+  },
+  {
+    "id": "C-52.6-s99.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "99.2",
+    "marginal_note": "Search of persons",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "99.2\n(1) An officer may search any person who is in or is leaving a customs controlled area, other than a prescribed person or a member of a prescribed class of persons who may be searched under subsection (2), if the officer suspects on reasonable grounds that the person has secreted on or about their person anything in respect of which this Act or the regulations have been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or the regulations or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.\n(2) [Search of prescribed persons] An officer may, in accordance with the regulations, search any prescribed person or member of a prescribed class of persons who is in or is leaving a customs controlled area.\n(3) [Person taken before senior officer] An officer who is about to search a person under this section shall, on the request of the person, immediately take that person before the senior officer at the place where the search is to be conducted.\n(4) [Review by senior officer] A senior officer before whom a person is taken by an officer shall, if the senior officer agrees with the officer that under subsection (1) or (2), as the case may be, the person may be searched, direct that the person be searched or, if the senior officer does not so agree, discharge the person.\n(5) [Limitations on searches] No person may be searched by an officer who is not of the same sex and, if there is no officer of the same sex at the place at which the search is to be conducted, an officer may authorize any suitable person of the same sex to conduct the search.",
+    "history": "2001, c. 25, s. 60; 2009, c. 10, s. 10",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 99.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-99.2.html"
+  },
+  {
+    "id": "C-52.6-s99.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "99.3",
+    "marginal_note": "Non-intrusive examination of goods",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "99.3\n(1) An officer may, in accordance with the regulations and without individualized suspicion, conduct a non-intrusive examination of goods in the custody or possession of a person who is in or is leaving a customs controlled area.\n(2) [Other examination of goods] An officer may examine any goods in the custody or possession of a person who is in or is leaving a customs controlled area and open or cause to be opened any baggage, package or container and take samples of the goods in reasonable amounts, if the officer suspects on reasonable grounds that this Act or any other Act of Parliament administered or enforced by the officer or any regulations made under it have been or might be contravened in respect of the goods.\n(3) [Examination of abandoned goods] An officer may, at any time, open or cause to be opened, examine and detain any goods, baggage, package or container that is found abandoned or that is not in the possession of any person in a customs controlled area.",
+    "history": "2001, c. 25, s. 60; 2009, c. 10, s. 11",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 99.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-99.3.html"
+  },
+  {
+    "id": "C-52.6-s99.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "99.4",
+    "marginal_note": "Regulations",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "99.4 The Governor in Council may make regulations\n(a) prescribing persons or classes of persons who may be searched under subsection 99.2(2);\n(b) respecting, for the purposes of subsection 99.2(2), the circumstances and manner in which searches are to be conducted and the types of searches that may be conducted; and\n(c) respecting, for the purposes of subsection 99.3(1), the manner in which examinations are to be conducted and the machines, instruments, devices or other apparatuses or classes of machines, instruments, devices or apparatuses that may be used to conduct examinations.",
+    "history": "2001, c. 25, s. 60",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 99.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-99.4.html"
+  },
+  {
+    "id": "C-52.6-s99.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "99.5",
+    "marginal_note": "Powers of officer — mixed-traffic corridor",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "99.5 If an officer has reasonable grounds to suspect that a person, having stated under section 11.7 that they arrived from a location within Canada, did in fact arrive from a location outside Canada, the officer may\n(a) question the person; and\n(b) examine any goods carried by the person, cause any package or container of the goods to be opened and take samples of the goods in reasonable amounts.",
+    "history": "2012, c. 19, s. 482",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 99.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-99.5.html"
+  },
+  {
+    "id": "C-52.6-s100",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "100",
+    "marginal_note": "Officer stationed on board conveyance",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "100\n(1) An officer may be stationed on board any conveyance that has arrived in Canada from a place outside Canada for the purpose of doing anything he is required or authorized to do in the administration or enforcement of this or any other Act of Parliament.\n(2) [Carriage, accommodation and food provided] An officer stationed on board a conveyance pursuant to subsection (1) shall be carried free of charge, and the person in charge of the conveyance shall ensure that the officer is provided with suitable accommodation and food.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-100.html"
+  },
+  {
+    "id": "C-52.6-s101",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "101",
+    "marginal_note": "Detention of controlled goods",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "101 Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-101.html"
+  },
+  {
+    "id": "C-52.6-s102",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "102",
+    "marginal_note": "Disposition of goods illegally imported",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "102\n(1) Goods that have been imported in contravention of this or any other Act of Parliament, or any regulation made thereunder, and that have been detained under section 101 shall be disposed of in accordance with that Act or regulation, but, where there is no provision in that Act or regulation for the disposition of such goods, the importer may abandon the goods to Her Majesty in right of Canada in accordance with section 36 or export them.\n(2) [Idem] Goods referred to in subsection (1) that are not disposed of, abandoned or exported in accordance with that subsection within such period of time as may be prescribed, may be deposited in a place of safe-keeping referred to in section 37 and, if they are so deposited, sections 37 to 39 apply in respect of the goods as if they had been deposited therein pursuant to section 37.\n(3) [Duties removed] Goods are, from the time they are disposed of or exported under subsection (1), no longer charged with duties levied thereon.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-102.html"
+  },
+  {
+    "id": "C-52.6-s103",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "103",
+    "marginal_note": "Custody of goods subject to seizure but not seized",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "103\n(1) An officer may, instead of seizing any goods or conveyances that he is authorized by or pursuant to this Act to seize, leave them in the custody of the person from whom he would otherwise have seized them or any other person satisfactory to the officer.\n(2) [Notice] Where an officer leaves goods or a conveyance in the custody of any person pursuant to subsection (1), the officer shall give notice to the person from whom he would otherwise have seized them that he is doing so, and the goods or conveyance shall, for the purposes of this Act, be deemed to have been seized on the day the notice is given.\n(3) [Conditions of custody] Every person who has the custody of goods or a conveyance pursuant to subsection (1) shall hold them in safe-keeping, without charge to Her Majesty, until their forfeiture is final or a final decision is taken as to whether or not they are forfeit, and shall make them available to an officer on request, and shall not dispose of them in any manner or remove them from Canada, while he has custody of them pursuant to subsection (1), unless he is authorized to do so by an officer.\n(4) [When officer to take custody] An officer may at any time take custody of goods or a conveyance left in the custody of any person pursuant to subsection (1) and shall, where the forfeiture of the goods or conveyance is final, take custody thereof.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-103.html"
+  },
+  {
+    "id": "C-52.6-s104",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "104",
+    "marginal_note": "Power to call in aid",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "104 An officer may call on other persons to assist him in exercising any power of search, seizure or detention that he is authorized under this Act to exercise, and any person so called on is authorized to exercise any such power.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-104.html"
+  },
+  {
+    "id": "C-52.6-s105",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "105",
+    "marginal_note": "Carrying out agreements",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Powers of Officers",
+    "text": "105 Where the Government of Canada has entered into an agreement with the government of another country pursuant to which powers, duties or functions relating to the importation of goods into Canada may be exercised or performed in that other country and powers, duties or functions relating to the importation of goods into that other country may be exercised or performed in Canada, any officer or peace officer designated for the purpose by the Minister may exercise in Canada any powers of inspection, examination, search or detention on behalf of that other country that are specified in the agreement.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-105.html"
+  },
+  {
+    "id": "C-52.6-s106",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "106",
+    "marginal_note": "Limitation of action against officer or person assisting",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Limitation of Actions or Proceedings",
+    "text": "106\n(1) No action or judicial proceeding shall be commenced against an officer for anything done in the performance of his duties under this or any other Act of Parliament or a person called on to assist an officer in the performance of such duties more than three months after the time when the cause of action or the subject-matter of the proceeding arose.\n(2) [Limitation of action to recover goods] No action or judicial proceeding shall be commenced against the Crown, an officer or any person in possession of goods under the authority of an officer for the recovery of anything seized, detained or held in custody or safe-keeping under this Act more than three months after the later of\n(a) the time when the cause of action or the subject-matter of the proceeding arose, and\n(b) the final determination of the outcome of any action or proceeding taken under this Act in respect of the thing seized, detained or held in custody or safe-keeping.\n(3) [Stay of action or judicial proceeding] Where, in any action or judicial proceeding taken otherwise than under this Act, substantially the same facts are at issue as those that are at issue in an action or proceeding under this Act, the Minister may file a stay of proceedings with the body before whom that action or judicial proceeding is taken, and thereupon the proceedings before that body are stayed pending final determination of the outcome of the action or proceeding under this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-106.html"
+  },
+  {
+    "id": "C-52.6-s107",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "107",
+    "marginal_note": "Definitions",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "107\n(1) The definitions in this subsection apply in this section.\ncustoms information means information of any kind and in any form that\n(a) relates to one or more persons and is obtained by or on behalf of\n(i) the Minister for the purposes of this Act or the Customs Tariff, or\n(ii) the Minister of National Revenue for the purposes of the collection of debts due to Her Majesty under Part V.1;\n(b) is prepared from information described in paragraph (a). (renseignement douanier)\nofficial means a person who\n(a) is or was employed in the service of Her Majesty in right of Canada or of a province;\n(b) occupies or occupied a position of responsibility in the service of Her Majesty in right of Canada or of a province; or\n(c) is or was engaged by or on behalf of Her Majesty in right of Canada or of a province. (fonctionnaire)\nspecified person means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada to carry out the provisions of this Act, the Customs Tariff or the Special Import Measures Act. It includes a person who was formerly so employed or engaged or who formerly occupied such a position. (personne déterminée)\n(2) [Prohibition — provision or use of customs information] Except as authorized under this section, no person shall\n(a) knowingly provide, or allow to be provided, to any person any customs information;\n(b) knowingly allow any person to have access to any customs information; or\n(c) knowingly use customs information.\n(3) [Authorized use of customs information by official] An official may use customs information\n(a) for the purposes of administering or enforcing this Act, the Customs Tariff, the Excise Act, 2001, the Special Imports Measures Act or Part 2 or 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7);\n(b) for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety and Emergency Preparedness under the Immigration and Refugee Protection Act, including establishing a person’s identity or determining their inadmissibility; or\n(c) for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Feeds Act, the Fertilizers Act, the Health of Animals Act, the Plant Protection Act, the Safe Food for Canadians Act and the Seeds Act.\n(4) [Authorized provision of information] An official may provide, allow to be provided or provide access to customs information if the information\n(a) will be used solely in or to prepare for criminal proceedings commenced under an Act of Parliament;\n(b) will be used solely in or to prepare for any legal proceedings relating to the administration or enforcement of an international agreement relating to trade, this Act, the Customs Tariff, the Special Import Measures Act, any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or Part 2 or 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, before\n(i) a court of record, including a court of record in a jurisdiction outside Canada,\n(ii) an international organization, or\n(iii) a dispute settlement panel or an appellate body created under an international agreement relating to trade;\n(c) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Immigration and Refugee Protection Act, the Special Import Measures Act or Part 2 or 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act by an official of the Agency;\n(c.1) may reasonably be regarded as necessary solely for a purpose relating to the enforcement of the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Feeds Act, the Fertilizers Act, the Health of Animals Act, the Plant Protection Act, the Safe Food for Canadians Act and the Seeds Act by an official of the Agency;\n(c.2) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of Part V.1 by an official or a class of officials of the Canada Revenue Agency designated by the Minister of National Revenue;\n(d) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Excise Act, the Excise Act, 2001 or the Export and Import Permits Act by a member of the Royal Canadian Mounted Police;\n(e) may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country;\n(f) will be used solely for a purpose relating to the supervision, evaluation or discipline of a specified person by His Majesty in right of Canada in respect of a period during which the person was employed or engaged by, or occupied a position of responsibility in the service of, His Majesty in right of Canada to administer or enforce this Act, the Customs Tariff, the Special Import Measures Act or Part 2 or 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to the extent that the information is relevant for that purpose;\n(g) is reasonably regarded by the official to be information that does not directly or indirectly identify any person;\n(h) is reasonably regarded by the official to be information relating to the national security or defence of Canada; or\n(i) is disclosed in accordance with the Security of Canada Information Disclosure Act.\n(5) [Provision of information to certain persons] An official may provide, allow to be provided or provide access to customs information to the following persons:\n(a) a peace officer having jurisdiction to investigate an alleged offence under any Act of Parliament or of the legislature of a province subject to prosecution by indictment, the Attorney General of Canada and the Attorney General of the province in which proceedings in respect of the alleged offence may be taken, if that official believes on reasonable grounds that the information relates to the alleged offence and will be used in the investigation or prosecution of the alleged offence, solely for those purposes;\n(b) a person that is otherwise legally entitled to the information by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information;\n(c) an official solely for the purposes of developing, administering or enforcing an Act of Parliament or developing or implementing a policy related to an Act of Parliament if the information relates to\n(i) goods, the importation, exportation or in-transit movement of which is or may be prohibited, controlled or regulated under that Act,\n(ii) a person who that official has reasonable grounds to believe may have committed an offence under that Act in respect of goods imported or exported by that person, or\n(iii) goods that may be evidence of an offence under that Act;\n(d) an official, solely for the purpose of administering or enforcing an Act of the legislature of a province, if the information relates to goods that are subject to import, in-transit or export controls or taxation upon importation into the province under that Act;\n(e) an official of a participating province, as defined in subsection 123(1) of the Excise Tax Act, or an official of the province of Quebec, if the information relates to the administration or enforcement of Part IX of that Act in that province, solely for that purpose;\n(f) an official solely for the purpose of the formulation or evaluation of fiscal or trade policy or the development of a remission order under an Act of Parliament;\n(g) an official solely for the purpose of setting off, against any sum of money that may be due to or payable by Her Majesty in right of Canada, a debt due to\n(i) Her Majesty in right of Canada, or\n(ii) Her Majesty in right of a province on account of taxes payable to the province if an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province;\n(g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan, the Excise Act, the Excise Tax Act, the Income Tax Act, the Employment Insurance Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Global Minimum Tax Act;\n(h) counsel, as defined in subsection 84(4) of the Special Import Measures Act, in accordance with subsection 84(3) of that Act and subject to subsection 84(3.1) of that Act, except that the word “information” in those subsections is to be read as a reference to the words “customs information”;\n(i) an official of the Department of Employment and Social Development solely for the purpose of administering or enforcing the Employment Insurance Act, the Old Age Security Act or the Canada Recovery Benefits Act, if the information relates to the movement of people into and out of Canada;\n(j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing\n(i) the Citizenship Act or the Immigration and Refugee Protection Act, if the information relates to the movement of people into and out of Canada, or\n(ii) the law of Canada respecting passports or other travel documents;\n(j.1) an official of the Canadian Food Inspection Agency for the purpose of administering or enforcing any Act referred to in section 11 of the Canadian Food Inspection Agency Act if the information relates to the import, export or in-transit movement of goods into or out of Canada;\n(k) an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of administering or enforcing the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;\n(l) a person solely for the purpose of determining any entitlement, liability or obligation of the person under this Act or the Customs Tariff including the person’s entitlement to any refund, relief, drawback or abatement under those Acts;\n(l.1) any person who may receive information under section 44.03 or subsection 44.04(1) of the Copyright Act, solely for the purposes for which that person is entitled to the information;\n(l.2) any person who may receive information under section 51.05 or subsection 51.06(1) of the Trademarks Act, solely for the purposes for which that person is entitled to the information;\n(l.3) a United States federal, state, tribal or local law enforcement agent, solely for the purpose of communicating the circumstances of detention and delivery referred to in subsection 52(2) of the Preclearance Act, 2016;\n(m) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record in Canada;\n(n) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record outside of Canada, solely for the purposes of criminal proceedings; and\n(o) prescribed persons or classes of persons, in prescribed circumstances for prescribed purposes, solely for those purposes.\n(6) [Provision of customs information by Minister] The Minister may provide, allow to be provided or provide access to customs information to any person if\n(a) the information may not otherwise be provided, allowed to be provided or provided access to under this section and, in the Minister’s opinion, the public interest in providing the information clearly outweighs any invasion of privacy, or any material financial loss or prejudice to the competitive position of the person to whom the information relates, that could result from the provision of the information; or\n(b) in the Minister’s opinion, providing the information would clearly benefit the individual to whom the information relates.\n(7) [Notification of Privacy Commissioner] If customs information provided under subsection (6) is personal information within the meaning of section 3 of the Privacy Act, the Minister must notify, in writing, the Privacy Commissioner appointed under section 53 of that Act of any provision of personal information under that subsection before its provision if reasonably practicable or, in any other case, without delay after the provision. The Privacy Commissioner may, if the Privacy Commissioner considers it appropriate, notify the individual to whom the information relates of the provision of the information.\n(8) [Providing customs information to other governments] Customs information may be provided by any person to an official or any other person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with an international convention, agreement or other written arrangement between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement.\n(9) [Disclosure of customs information to certain persons] An official may provide, allow to be provided or provide access to customs information relating to a particular person\n(a) to that particular person;\n(b) to a person authorized to transact business under this Act or the Customs Tariff as that particular person’s agent, at the request of the particular person and on receipt of such fee, if any, as is prescribed; and\n(c) with the consent of that particular person, to any other person.\n(10) [Evidence] Despite any other Act of Parliament or other law, no official may be required, in connection with any legal proceedings, to give or produce evidence relating to any customs information.\n(11) [Measures to protect customs information] The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of a specified person may order any measure that is necessary to ensure that customs information is not used or provided to any person for any purpose not relating to that proceeding, including\n(a) holding a hearing in camera;\n(b) banning the publication of the information;\n(c) concealing the identity of the person to whom the information relates; and\n(d) sealing the records of the proceeding.\n(12) [Appeal from order to disclose customs information] An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or the Minister of National Revenue, as the case may be, or by the person against whom the order or direction is made\n(a) to the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or\n(b) to the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.\n(13) [Disposition of appeal] The court to which the appeal is taken may allow the appeal and quash the order or direction appealed from or may dismiss the appeal. The rules of practice and procedure from time to time governing appeals to the courts apply, with any modifications that the circumstances require, in respect of the appeal.\n(14) [Stay] An appeal stays the operation of the order or direction appealed from until judgment in the appeal is pronounced.\n(15) [Regulations] The Governor in Council may make regulations prescribing the circumstances in which fees may be charged for providing or providing access to customs information or making or certifying copies of information and the amount of any such fees.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 107; 1992, c. 28, s. 25; 1995, c. 41, s. 27; 2001, c. 25, ss. 61, 111, c. 41, s. 121; 2005, c. 34, s. 79, c. 38, ss. 80, 145; 2012, c. 24, s. 92; 2013, c. 40, s. 237; 2014, c. 20, s. 366(E), c. 32, s. 60; 2015, c. 20, s. 5; 2017, c. 27, s. 63; 2018, c. 30, s. 6; 2019, c. 13, s. 123(E); 2021, c. 3, s. 11; 2022, c. 5, s. 26; 2022, c. 10, s. 157; 2022, c. 10, s. 173; 2024, c. 15, s. 301; 2024, c. 17, s. 97",
+    "last_amended": "2025-04-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-107.html"
+  },
+  {
+    "id": "C-52.6-s107.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "107.1",
+    "marginal_note": "Passenger information",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "107.1\n(1) The Minister may, under prescribed circumstances and conditions, require any prescribed person or prescribed class of persons to provide, or to provide access to, within the prescribed time and in the prescribed manner, prescribed information about any person on board or expected to be on board a conveyance.\n(2) [Disclosure] Any person who is required under subsection (1) to provide, or provide access to, prescribed information shall do so despite any restriction under the Aeronautics Act on the disclosure of such information.",
+    "history": "2001, c. 25, s. 61; 2009, c. 10, s. 12; 2012, c. 31, s. 267",
+    "last_amended": "2012-12-14",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 107.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-107.1.html"
+  },
+  {
+    "id": "C-52.6-s108",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "108",
+    "marginal_note": "",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "108 [Repealed, 2001, c. 25, s. 61]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-108.html"
+  },
+  {
+    "id": "C-52.6-s109",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109",
+    "marginal_note": "Inquiry",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Inquiries",
+    "text": "109\n(1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person to make an inquiry into any matter specified by the Minister.\n(2) [Powers of person authorized] A person authorized pursuant to subsection (1) has all of the powers of a person appointed as a commissioner under Part I of the Inquiries Act.\n(3) [Travel and living expenses] Reasonable travel and living expenses shall be paid to any person summoned by a person authorized under subsection (1) at the time of the service of the summons.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.html"
+  },
+  {
+    "id": "C-52.6-s109.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109.1",
+    "marginal_note": "Designated provisions",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Penalties and Interest",
+    "text": "109.1\n(1) Every person who fails to comply with any provision of an Act or a regulation designated by the regulations made under subsection (3) is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.\n(2) [Failure to comply] Every person who fails to comply with any term or condition of a licence issued under this Act or the Customs Tariff or any obligation undertaken under section 4.1 is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.\n(3) [Designation by regulation] The Governor in Council may make regulations\n(a) designating any provisions of this Act, the Customs Tariff or the Special Import Measures Act or of any regulation made under any of those Acts; and\n(b) establishing short-form descriptions of the provisions designated under paragraph (a) and providing for the use of those descriptions.",
+    "history": "1993, c. 25, s. 80; 1995, c. 41, s. 29; 1997, c. 36, s. 182; 2001, c. 25, s. 62",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.1.html"
+  },
+  {
+    "id": "C-52.6-s109.11",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109.11",
+    "marginal_note": "",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Penalties and Interest",
+    "text": "109.11 [Repealed, 2001, c. 25, s. 62]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.11.html"
+  },
+  {
+    "id": "C-52.6-s109.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109.2",
+    "marginal_note": "Definition of designated goods",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Penalties and Interest",
+    "text": "109.2\n(1) In this section, designated goods includes firearms, weapons, ammunition and any other goods classified under Chapter 93 of the List of Tariff Provisions set out in the schedule to the Customs Tariff or under tariff item No. 9898.00.00 of that List.\n(2) [Contravention relating to tobacco, cannabis and vaping products and to designated goods] Every person that\n(a) removes tobacco products, cannabis products, vaping products or designated goods or causes tobacco products, cannabis products, vaping products or designated goods to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop in contravention of this Act or the Customs Tariff or the regulations made under those Acts, or\n(b) sells or uses tobacco products or designated goods designated as ships’ stores in contravention of this Act or the Customs Tariff or the regulations made under those Acts,\nis liable to a penalty equal to double the total of the duties that would be payable on like tobacco products, cannabis products, vaping products or designated goods released in like condition at the rates of duties applicable to like tobacco products, cannabis products, vaping products or designated goods at the time the penalty is assessed, or to such lesser amount as the Minister may direct.",
+    "history": "1993, c. 25, s. 80; 1995, c. 41, s. 29; 1997, c. 36, s. 184; 2018, c. 12, s. 116; 2022, c. 10, s. 88",
+    "last_amended": "2022-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.2.html"
+  },
+  {
+    "id": "C-52.6-s109.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109.3",
+    "marginal_note": "Assessment",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Penalties and Interest",
+    "text": "109.3\n(1) A penalty to which a person is liable under section 109.1 or 109.2 may be assessed by an officer and, if an assessment is made, an officer shall serve on the person a written notice of that assessment by sending it by registered or certified mail or delivering it to the person.\n(2) [Limitation on assessment] A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts.\n(3) [Penalty in addition to other sanction] An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations.\n(4) [Sufficiency of short-form description] The use on a notice of assessment of a short-form description established under paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention.",
+    "history": "1993, c. 25, s. 80; 1995, c. 41, s. 30; 2001, c. 25, s. 63",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.3.html"
+  },
+  {
+    "id": "C-52.6-s109.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109.4",
+    "marginal_note": "When penalty becomes payable",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Penalties and Interest",
+    "text": "109.4 A penalty assessed against a person under section 109.3 shall become payable on the day the notice of assessment of the penalty is served on the person.",
+    "history": "1993, c. 25, s. 80",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.4.html"
+  },
+  {
+    "id": "C-52.6-s109.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "109.5",
+    "marginal_note": "Interest on penalties",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Penalties and Interest",
+    "text": "109.5\n(1) Subject to subsection (2), a person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty.\n(2) [Exception] Interest is not payable if the penalty is paid in full by the person within thirty days after the date of the notice of assessment.",
+    "history": "1993, c. 25, s. 80; 2001, c. 25, s. 64",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 109.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-109.5.html"
+  },
+  {
+    "id": "C-52.6-s110",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "110",
+    "marginal_note": "Seizure of goods or conveyances",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "110\n(1) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of goods, seize as forfeit\n(a) the goods; or\n(b) any conveyance that the officer believes on reasonable grounds was made use of in respect of the goods, whether at or after the time of the contravention.\n(2) [Seizure of conveyances] An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of a conveyance or in respect of persons transported by a conveyance, seize as forfeit the conveyance.\n(3) [Seizure of evidence] An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened, seize anything that he believes on reasonable grounds will afford evidence in respect of the contravention.\n(4) [Notice of seizure] An officer who seizes goods or a conveyance as forfeit under subsection (1) or (2) shall take such measures as are reasonable in the circumstances to give notice of the seizure to any person who the officer believes on reasonable grounds is entitled to make an application under section 138 in respect of the goods or conveyance.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-110.html"
+  },
+  {
+    "id": "C-52.6-s111",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "111",
+    "marginal_note": "Information for search warrant",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "111\n(1) A justice of the peace who is satisfied by information on oath in the form set out as Form 1 in Part XXVIII of the Criminal Code, varied to suit the case, that there are reasonable grounds to believe that there will be found in a building, receptacle or place\n(a) any goods or conveyance in respect of which this Act or the regulations have been contravened or are suspected of having been contravened,\n(b) any conveyance that has been made use of in respect of such goods, whether at or after the time of the contravention, or\n(c) anything that there are reasonable grounds to believe will afford evidence in respect of a contravention of this Act or the regulations,\nmay at any time issue a warrant under his hand authorizing an officer to search the building, receptacle or place for any such thing and to seize it.\n(2) [Execution in another territorial jurisdiction] A justice of the peace may, where a building, receptacle or place referred to in subsection (1) is in a territorial division other than that in which the justice of the peace has jurisdiction, issue his warrant in a form similar to the form referred to in subsection (1), modified according to the circumstances, and the warrant may be executed in the other territorial division after it has been endorsed, in the manner set out in Form 28 of Part XXVIII of the Criminal Code, by a justice of the peace having jurisdiction in that territorial division.\n(3) [Seizure of things not specified] An officer who executes a warrant issued under subsection (1) may seize, in addition to the things mentioned in the warrant,\n(a) any goods or conveyance in respect of which the officer believes on reasonable grounds that this Act or the regulations have been contravened;\n(b) any conveyance that the officer believes on reasonable grounds was made use of in respect of such goods, whether at or after the time of the contravention; or\n(c) anything that the officer believes on reasonable grounds will afford evidence in respect of a contravention of this Act or the regulations.\n(4) [Execution of search warrant] A warrant issued under subsection (1) shall be executed by day, unless the justice of the peace, by the warrant, authorizes execution of it by night.\n(5) [Form of search warrant] A warrant issued under subsection (1) may be in the form set out as Form 5 in Part XXVIII of the Criminal Code, varied to suit the case.\n(6) [Where warrant not necessary] An officer may exercise any of the powers referred to in subsection (1) without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be practical to obtain the warrant.\n(7) [Exigent circumstances] For the purposes of subsection (6), exigent circumstances include circumstances in which the delay necessary to obtain a warrant under subsection (1) would result in danger to human life or safety or the loss or destruction of anything liable to seizure.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 111; 1992, c. 1, s. 143(E)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-111.html"
+  },
+  {
+    "id": "C-52.6-s112",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "112",
+    "marginal_note": "Powers of entry",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "112 For the purpose of exercising his authority under section 111, an officer may, with such assistance as he deems necessary, break open any door, window, lock, fastener, floor, wall, ceiling, compartment, plumbing fixture, box, container or any other thing.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-112.html"
+  },
+  {
+    "id": "C-52.6-s113",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "113",
+    "marginal_note": "Limitation for seizures and ascertained forfeitures",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "113 No seizure may be made under this Act or notice sent under section 124 more than six years after the contravention or use in respect of which such seizure is made or notice is sent.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-113.html"
+  },
+  {
+    "id": "C-52.6-s114",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "114",
+    "marginal_note": "Custody of things seized",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "114\n(1) Anything that is seized under this Act shall forthwith be placed in the custody of an officer.\n(2) [Report where evidence seized] Where an officer seizes anything as evidence under this Act, the officer shall forthwith report the circumstances of the case to the President.\n(3) [Return of evidence] Anything that is seized under this Act as evidence alone shall be returned forthwith on completion of all proceedings in which the thing seized may be required.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 114; 1999, c. 17, s. 127; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-114.html"
+  },
+  {
+    "id": "C-52.6-s115",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "115",
+    "marginal_note": "Copies of records",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "115\n(1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it, and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way.\n(2) [Detention of records seized] No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period,\n(a) the person from whom it was seized agrees to its further detention for a specified period;\n(b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or\n(c) judicial proceedings are instituted in which the seized record may be required.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 115; 2001, c. 25, s. 65",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-115.html"
+  },
+  {
+    "id": "C-52.6-s116",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "116",
+    "marginal_note": "Goods stopped or taken by peace officer",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Seizures",
+    "text": "116 Where a peace officer detains or seizes anything that he suspects is subject to seizure under this Act, he shall forthwith notify an officer thereof and describe the thing detained or seized to the officer.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-116.html"
+  },
+  {
+    "id": "C-52.6-s117",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "117",
+    "marginal_note": "Return of goods seized",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Return of Goods Seized",
+    "text": "117\n(1) An officer may, subject to this or any other Act of Parliament, return any goods that have been seized under this Act to the person from whom they were seized or to any person authorized by the person from whom they were seized on receipt of\n(a) an amount of money of a value equal to\n(i) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto\n(A) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or\n(B) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case, or\n(ii) such lesser amount as the Minister may direct; or\n(b) where the Minister so authorizes, security satisfactory to the Minister.\n(2) [No return of certain goods] Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, cannabis, raw leaf tobacco, excise stamps, tobacco products or vaping products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 117; 1995, c. 41, s. 31; 1997, c. 36, s. 185; 2002, c. 22, s. 338; 2007, c. 18, s. 137; 2010, c. 12, s. 50; 2018, c. 16, s. 170; 2022, c. 10, s. 89",
+    "last_amended": "2022-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-117.html"
+  },
+  {
+    "id": "C-52.6-s118",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "118",
+    "marginal_note": "Return of conveyance seized",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Return of Goods Seized",
+    "text": "118 An officer may, subject to this or any other Act of Parliament, return any conveyance that has been seized under this Act to the person from whom it was seized or to any person authorized by the person from whom it was seized on receipt of\n(a) an amount of money of a value equal to\n(i) the value of the conveyance at the time of seizure, as determined by the Minister, or\n(ii) such lesser amount as the Minister may direct; or\n(b) where the Minister so authorizes, security satisfactory to the Minister.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-118.html"
+  },
+  {
+    "id": "C-52.6-s119",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "119",
+    "marginal_note": "Return of animals or perishable goods seized",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Return of Goods Seized",
+    "text": "119\n(1) An officer shall, subject to this or any other Act of Parliament, return any animals or perishable goods that have been seized under this Act and have not been sold under subsection (2) to the person from whom they were seized or to any person authorized by the person from whom they were seized at the request of such person and on receipt of\n(a) an amount of money of a value equal to\n(i) the aggregate of the value for duty of the animals or perishable goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,\n(A) at the time of seizure, if the animals or perishable goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or\n(B) at the time the animals or perishable goods were accounted for under subsection 32(1), (2) or (5), in any other case, or\n(ii) such lesser amount as the Minister may direct; or\n(b) where the Minister so authorizes, security satisfactory to the Minister.\n(2) [Sale of seized goods] An officer may sell any animals or perishable goods that have been seized under this Act, in order to avoid the expense of keeping them or to avoid their deterioration, at any time after giving the person from whom they were seized or the owner thereof a reasonable opportunity to obtain the animals or perishable goods under subsection (1), and the proceeds of the sale shall be held as forfeit in lieu of the thing sold.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 119; 1995, c. 41, s. 32; 1997, c. 36, s. 186",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-119.html"
+  },
+  {
+    "id": "C-52.6-s119.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "119.1",
+    "marginal_note": "Dealing with goods seized",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Return of Goods Seized",
+    "text": "119.1\n(1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.\n(1.01) [Excise stamps not to be sold] Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.\n(1.1) [Restriction] Subject to the regulations, the sale under subsection (1) of\n(a) spirits or specially denatured alcohol may only be to a spirits licensee;\n(b) wine may only be to a wine licensee;\n(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee;\n(c.1) a vaping product may only be to a vaping product licensee; and\n(d) a restricted formulation may only be to a licensed user.\n(2) [Proceeds of sale] The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.\n(3) [Payment of compensation] Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid\n(a) where the goods were sold, the proceeds from the sale; and\n(b) in any other case, the value of the goods.",
+    "history": "1994, c. 37, s. 9; 2002, c. 22, s. 339; 2007, c. 18, s. 138; 2010, c. 12, s. 51; 2022, c. 10, s. 90",
+    "last_amended": "2022-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 119.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-119.1.html"
+  },
+  {
+    "id": "C-52.6-s120",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "120",
+    "marginal_note": "Value substituted for value for duty",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Return of Goods Seized",
+    "text": "120 For the purpose of calculating the amount of money referred to in paragraph 117(a) or 119(1)(a), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure, as determined by the Minister, may be substituted for the value for duty thereof.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-120.html"
+  },
+  {
+    "id": "C-52.6-s121",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "121",
+    "marginal_note": "Goods no longer forfeit",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Return of Goods Seized",
+    "text": "121 Goods or conveyances in respect of which money or security is received under section 117, 118 or 119 shall cease to be forfeit from the time the money or security is received and the money or security shall be held as forfeit in lieu thereof.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-121.html"
+  },
+  {
+    "id": "C-52.6-s122",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "122",
+    "marginal_note": "Forfeitures accrue automatically from time of contravention",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "122 Subject to the reviews and appeals established by this Act, any goods or conveyances that are seized as forfeit under this Act within the time period set out in section 113 are forfeit\n(a) from the time of the contravention of this Act or the regulations in respect of which the goods or conveyances were seized, or\n(b) in the case of a conveyance made use of in respect of goods in respect of which this Act or the regulations have been contravened, from the time of such use,\nand no act or proceeding subsequent to the contravention or use is necessary to effect the forfeiture of such goods or conveyances.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-122.html"
+  },
+  {
+    "id": "C-52.6-s123",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "123",
+    "marginal_note": "Review of forfeiture",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "123 The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu of such goods or conveyances is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 123; 2001, c. 25, s. 66",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-123.html"
+  },
+  {
+    "id": "C-52.6-s124",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "124",
+    "marginal_note": "Ascertained forfeitures",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Ascertained Forfeiture",
+    "text": "124\n(1) Where an officer believes on reasonable grounds that a person has contravened any of the provisions of this Act or the regulations in respect of any goods or conveyance, the officer may, if the goods or conveyance is not found or if the seizure thereof would be impractical, serve a written notice on that person demanding payment of\n(a) an amount of money determined under subsection (2) or (3), as the case may be; or\n(b) such lesser amount as the Minister may direct.\n(2) [Determination of amount of payment in respect of goods] For the purpose of paragraph (1)(a), an officer may demand payment in respect of goods of an amount of money of a value equal to the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto\n(a) at the time the notice is served, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies; or\n(b) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case.\n(3) [Determination of amount of payment in respect of conveyances] For the purpose of paragraph (1)(a), an officer may demand payment in respect of a conveyance of an amount of money of a value equal to the value of the conveyance at the time the notice is served, as determined by the Minister.\n(4) [Value substituted for value for duty] For the purpose of calculating the amount of money referred to in subsection (2), where the value for duty of goods cannot be ascertained, the value of the goods at the time the notice is served under subsection (1), as determined by the Minister, may be substituted for the value for duty thereof.\n(4.1) [Value of exported goods] Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported, except that the references to “value for duty of the goods” in those provisions are to be read as references to “value of the goods”.\n(4.2) [Value of goods] For the purposes of subsection (4.1), the expression value of the goods means the total of all payments made or to be made by the purchaser of the goods to or for the benefit of the vendor.\n(4.3) [Value of goods set by Minister] If the value of the goods cannot be determined under subsection (4.2), the Minister may determine that value.\n(5) [Service of notice] Service of the notice referred to in subsection (1) is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address.\n(6) [Interest] A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the notice was served and ending on the day the amount is paid in full, calculated on the outstanding balance. However, interest is not payable if the amount is paid in full within thirty days after the date of the notice.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 124; 1995, c. 41, s. 33; 1997, c. 36, s. 187; 2001, c. 25, s. 67",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-124.html"
+  },
+  {
+    "id": "C-52.6-s125",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "125",
+    "marginal_note": "Seizure cancels notice",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Ascertained Forfeiture",
+    "text": "125 The seizure under this Act of anything in respect of which a notice is served under section 124, except as evidence alone, constitutes a cancellation of the notice where the notice and the seizure are in respect of the same contravention.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-125.html"
+  },
+  {
+    "id": "C-52.6-s126",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "126",
+    "marginal_note": "Limitation respecting seizure",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Ascertained Forfeiture",
+    "text": "126 Nothing in respect of which a notice is served under section 124 is, from the time the amount demanded in the notice is paid or from the time a decision of the Minister under section 131 is requested in respect of the amount demanded, subject to seizure under this Act in respect of the same contravention except as evidence alone.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-126.html"
+  },
+  {
+    "id": "C-52.6-s126.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "126.1",
+    "marginal_note": "No review or appeal",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "126.1 Sections 127 to 133 do not apply to a contravention of subsection 40(3) of this Act by a person referred to in paragraph (c) of that subsection, or to a contravention of section 32.2 of this Act in circumstances to which subsection 32.2(6) of this Act applies, or to a contravention of subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff.",
+    "history": "1995, c. 41, s. 34; 1997, c. 36, s. 188",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 126.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-126.1.html"
+  },
+  {
+    "id": "C-52.6-s127",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "127",
+    "marginal_note": "Review of ascertained forfeiture or penalty assessment",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "127 The debt due to Her Majesty as a result of a notice served under section 109.3 or a demand under section 124 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 127; 1993, c. 25, s. 81; 2001, c. 25, s. 68",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-127.html"
+  },
+  {
+    "id": "C-52.6-s127.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "127.1",
+    "marginal_note": "Corrective measures",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "127.1\n(1) The Minister, or any officer designated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within 90 days after the seizure, assessment or demand, if\n(a) the Minister is satisfied that there was no contravention; or\n(b) there was a contravention but the Minister considers that there was an error with respect to the amount assessed, collected, demanded or taken as security and that the amount should be reduced.\n(2) [Interest] If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the day after the amount was originally paid by that person and ending on the day it was returned.",
+    "history": "2001, c. 25, s. 68; 2005, c. 38, s. 81; 2009, c. 10, s. 13(F); 2014, c. 20, s. 172",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 127.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-127.1.html"
+  },
+  {
+    "id": "C-52.6-s128",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "128",
+    "marginal_note": "Report to President",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "128 Where goods or a conveyance has been seized under this Act, or a notice has been served under section 109.3 or 124, the officer who seized the goods or conveyance or served the notice or caused it to be served shall forthwith report the circumstances of the case to the President.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 128; 1993, c. 25, s. 81; 1999, c. 17, s. 127; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-128.html"
+  },
+  {
+    "id": "C-52.6-s129",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "129",
+    "marginal_note": "Request for Minister’s decision",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "129\n(1) The following persons may, within 90 days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister:\n(a) any person from whom goods or a conveyance is seized under this Act;\n(b) any person who owns goods or a conveyance that is seized under this Act;\n(c) any person from whom money or security is received pursuant to section 117, 118 or 119 in respect of goods or a conveyance seized under this Act; or\n(d) any person on whom a notice is served under section 109.3 or 124.\n(2) [Burden of proof] The burden of proof that notice was given under subsection (1) lies on the person claiming to have given the notice.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 129; 1993, c. 25, s. 82; 2001, c. 25, s. 69; 2014, c. 20, s. 173",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-129.html"
+  },
+  {
+    "id": "C-52.6-s129.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "129.1",
+    "marginal_note": "Extension of time by Minister",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "129.1\n(1) If no request for a decision of the Minister is made under section 129 within the time provided in that section, a person may apply in writing to the Minister for an extension of the time for making the request and the Minister may grant the application.\n(2) [Reasons] An application must set out the reasons why the request was not made on time.\n(3) [Burden of proof of application] The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.\n(4) [Notice of decision] The Minister must, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.\n(5) [Conditions for granting application] The application may not be granted unless\n(a) it is made within one year after the expiration of the time provided in section 129; and\n(b) the applicant demonstrates that\n(i) within the time provided in section 129, the applicant was unable to request a decision or to instruct another person to request a decision on the applicant’s behalf or the applicant had a bona fide intention to request a decision,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2001, c. 25, s. 70",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 129.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-129.1.html"
+  },
+  {
+    "id": "C-52.6-s129.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "129.2",
+    "marginal_note": "Extension of time by Federal Court",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "129.2\n(1) A person may apply to the Federal Court to have their application under section 129.1 granted if\n(a) the Minister dismisses that application; or\n(b) ninety days have expired after the application was made and the Minister has not notified the person of a decision made in respect of it.\nIf paragraph (a) applies, the application under this subsection must be made within ninety days after the application is dismissed.\n(2) [Application process] The application must be made by filing a copy of the application made under section 129.1, and any notice given in respect of it, with the Minister and the Administrator of the Court.\n(3) [Powers of the Court] The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request under section 129 be deemed to have been made on the date the order was made.\n(4) [Conditions for granting application] The application may not be granted unless\n(a) the application under subsection 129.1(1) was made within one year after the expiration of the time provided in section 129; and\n(b) the person making the application demonstrates that\n(i) within the time provided in section 129 for making a request for a decision of the Minister, the person was unable to act or to instruct another person to act in the person’s name or had a bona fide intention to request a decision,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2001, c. 25, s. 70",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 129.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-129.2.html"
+  },
+  {
+    "id": "C-52.6-s130",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "130",
+    "marginal_note": "Notice of reasons for action",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "130\n(1) Where a decision of the Minister under section 131 is requested under section 129, the President shall forthwith serve on the person who requested the decision written notice of the reasons for the seizure, or for the notice served under section 109.3 or 124, in respect of which the decision is requested.\n(2) [Evidence] The person on whom a notice is served under subsection (1) may, within thirty days after the notice is served, furnish such evidence in the matter as he desires to furnish.\n(3) [Evidence] Evidence may be given under subsection (2) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 130; 1993, c. 25, s. 83; 1999, c. 17, s. 127; 2001, c. 25, s. 71; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-130.html"
+  },
+  {
+    "id": "C-52.6-s131",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "131",
+    "marginal_note": "Decision of the Minister",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "131\n(1) After the expiration of the thirty days referred to in subsection 130(2), the Minister shall, as soon as is reasonably possible having regard to the circumstances, consider and weigh the circumstances of the case and decide\n(a) in the case of goods or a conveyance seized or with respect to which a notice was served under section 124 on the ground that this Act or the regulations were contravened in respect of the goods or the conveyance, whether the Act or the regulations were so contravened;\n(b) in the case of a conveyance seized or in respect of which a notice was served under section 124 on the ground that it was made use of in respect of goods in respect of which this Act or the regulations were contravened, whether the conveyance was made use of in that way and whether the Act or the regulations were so contravened; or\n(c) in the case of a penalty assessed under section 109.3 against a person for failure to comply with subsection 109.1(1) or (2) or a provision that is designated under subsection 109.1(3), whether the person so failed to comply.\n(d) [Repealed, 2001, c. 25, s. 72]\n(1.1) [Exception] A person on whom a notice is served under section 130 may notify the Minister, in writing, that the person will not be furnishing evidence under that section and authorize the Minister to make a decision without delay in the matter.\n(2) [Notice of decision] The Minister shall, forthwith on making a decision under subsection (1), serve on the person who requested the decision a detailed written notice of the decision.\n(3) [Judicial review] The Minister’s decision under subsection (1) is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 135(1).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 131; 1993, c. 25, s. 84; 2001, c. 25, s. 72",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-131.html"
+  },
+  {
+    "id": "C-52.6-s132",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "132",
+    "marginal_note": "Where there is no contravention",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "132\n(1) Subject to this or any other Act of Parliament,\n(a) where the Minister decides, under paragraph 131(1)(a) or (b), that there has been no contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, or, under paragraph 131(1)(b), that the conveyance referred to in that paragraph was not used in the manner described in that paragraph, the Minister shall forthwith authorize the removal from custody of the goods or conveyance or the return of any money or security taken in respect of the goods or conveyance; and\n(b) where, as a result of a decision made by the Minister under paragraph 131(1)(c), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty.\n(2) [Interest on money returned] Where any money is authorized under subsection (1) to be returned to any person, there shall be paid to that person, in addition to the money returned, interest on the money at the prescribed rate for the period beginning on the day after the day the money was paid and ending on the day the money is returned.\n(3) [Repealed, 1992, c. 28, s. 26]",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 132; 1992, c. 28, s. 26; 1993, c. 25, s. 85; 2001, c. 25, s. 73",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-132.html"
+  },
+  {
+    "id": "C-52.6-s133",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "133",
+    "marginal_note": "Where there is contravention",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "133\n(1) Where the Minister decides, under paragraph 131(1)(a) or (b), that there has been a contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, and, in the case of a conveyance referred to in paragraph 131(1)(b), that it was used in the manner described in that paragraph, the Minister may, subject to such terms and conditions as the Minister may determine,\n(a) return the goods or conveyance on receipt of an amount of money of a value equal to an amount determined under subsection (2) or (3), as the case may be;\n(b) remit any portion of any money or security taken; and\n(c) where the Minister considers that insufficient money or security was taken or where no money or security was received, demand such amount of money as he considers sufficient, not exceeding an amount determined under subsection (4) or (5), as the case may be.\n(1.1) [Powers of Minister] If the Minister decides under paragraph 131(1)(c) that the person failed to comply, the Minister may, subject to any terms and conditions that the Minister may determine,\n(a) remit any portion of the penalty assessed under section 109.3; or\n(b) demand that an additional amount be paid.\nIf an additional amount is demanded, the total of the amount assessed and the additional amount may not exceed the maximum penalty that could be assessed under section 109.3.\n(2) [Return of goods under paragraph (1)(a)] Goods may be returned under paragraph (1)(a) on receipt of an amount of money of a value equal to\n(a) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto\n(i) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or\n(ii) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case; or\n(b) such lesser amount as the Minister may direct.\n(3) [Return of a conveyance under paragraph (1)(a)] A conveyance may be returned under paragraph (1)(a) on receipt of an amount of money of a value equal to\n(a) the value of the conveyance at the time of seizure, as determined by the Minister; or\n(b) such lesser amount as the Minister may direct.\n(4) [Amount demanded in respect of goods under paragraph (1)(c)] The amount of money that the Minister may demand under paragraph (1)(c) in respect of goods shall not exceed an amount equal to the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,\n(a) at the time of seizure or of service of the notice under section 124, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies; or\n(b) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case.\n(5) [Amount demanded in respect of conveyance under paragraph (1)(c)] The amount of money that the Minister may demand under paragraph (1)(c) in respect of a conveyance shall not exceed an amount equal to the value of the conveyance at the time of seizure or of service of the notice under section 124, as determined by the Minister.\n(6) [Value substituted for value for duty] For the purpose of calculating the amount of money referred to in subsection (2) or (4), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure or of service of the notice under section 124, as determined by the Minister, may be substituted for the value for duty thereof.\n(7) [Interest] If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. However, interest is not payable if the amount demanded is paid in full within thirty days after the notice is served.\n(8) [Repealed, 1992, c. 28, s. 27]",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 133; 1992, c. 28, s. 27; 1993, c. 25, s. 86; 1995, c. 41, s. 35; 1997, c. 36, s. 189; 2001, c. 25, s. 74",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-133.html"
+  },
+  {
+    "id": "C-52.6-s134",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "134",
+    "marginal_note": "",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "134 [Repealed, 1998, c. 19, s. 263]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-134.html"
+  },
+  {
+    "id": "C-52.6-s135",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "135",
+    "marginal_note": "Federal Court",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "135\n(1) A person who requests a decision of the Minister under section 131 may, within ninety days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which that person is the plaintiff and the Minister is the defendant.\n(2) [Ordinary action] The Federal Courts Act and the rules made under that Act applicable to ordinary actions apply in respect of actions instituted under subsection (1) except as varied by special rules made in respect of such actions.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 135; 1990, c. 8, s. 49; 2002, c. 8, s. 134",
+    "last_amended": "2003-07-02",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-135.html"
+  },
+  {
+    "id": "C-52.6-s136",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "136",
+    "marginal_note": "Restoration of goods pending appeal",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "136 Where an appeal is taken by the Crown from any judgment that orders the Crown to give or return anything that has been seized under this Act to any person, the execution of the judgment shall not be suspended if the person to whom the goods are ordered given or returned gives such security to the Crown as the court that rendered the judgment, or a judge thereof, considers sufficient to ensure delivery of the goods or the full value thereof to the Crown if the judgment so appealed is reversed.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-136.html"
+  },
+  {
+    "id": "C-52.6-s137",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "137",
+    "marginal_note": "Service of notices",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Review of Seizure, Ascertained Forfeiture or Penalty Assessment",
+    "text": "137 The service of the President’s notice under section 130 or the notice of the Minister’s decision under section 131 is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 137; 1999, c. 17, s. 127; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-137.html"
+  },
+  {
+    "id": "C-52.6-s138",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "138",
+    "marginal_note": "Third party claims",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "138\n(1) If goods or a conveyance is seized as forfeit under this Act or if a conveyance is detained under subsection 97.25(2), any person, other than the person in whose possession it was when seized or detained, who claims an interest in it as owner, mortgagee, hypothecary creditor, lien-holder or holder of any like interest may, within ninety days after the seizure or detention, apply for a decision by the Minister under section 139.\n(2) [Application procedure] A person may apply for a decision by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister.\n(3) [Burden of proof of application] The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.\n(4) [Provision of evidence] A person who applies under subsection (1) must provide evidence that relates to their interest in the seized or detained goods or conveyance and any other evidence requested by the Minister in respect of that interest.\n(5) [Manner of giving evidence] Evidence may be given under subsection (4) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.\n(6) [Late applications] The Minister may accept an application made within one year after the expiration of the ninety days referred to in subsection (1) by a person who has not claimed an interest in the seized or detained goods or conveyance within those ninety days.\n(7) [Conditions for late applications] When making an application under subsection (6), the person must demonstrate to the Minister that\n(a) within the time provided in subsection (1) for making an application the person\n(i) was unable to act or to instruct another person to act in the person’s name, or\n(ii) had a bona fide intention to apply under that subsection;\n(b) it would be just and equitable to grant the application; and\n(c) the application was made as soon as circumstances permitted.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 138; 1992, c. 1, s. 62, c. 51, s. 45; 1998, c. 30, s. 14; 1999, c. 3, s. 60, c. 17, s. 127; 2001, c. 25, s. 75; 2014, c. 20, s. 174; 2015, c. 3, s. 62(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-138.html"
+  },
+  {
+    "id": "C-52.6-s139",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "139",
+    "marginal_note": "Decision of Minister",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "139 The Minister must decide an application made under section 138 without delay and, if the Minister is satisfied that the following conditions are met, must make a determination that the applicant’s interest in the goods or conveyance is not affected by the seizure or detention and as to the nature and extent of the applicant’s interest at the time of the contravention or use:\n(a) the applicant acquired the interest in good faith before the contravention or use;\n(b) the applicant is innocent of any complicity or collusion in the contravention or use; and\n(c) the applicant exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 139; 2001, c. 25, s. 75",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-139.html"
+  },
+  {
+    "id": "C-52.6-s139.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "139.1",
+    "marginal_note": "Order",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "139.1\n(1) A person who makes an application under section 138 may, within ninety days after being notified of the decision, apply for an order under this section by giving notice in writing to the court.\n(2) [Meaning of court] In this section, court means\n(a) in the Province of Ontario, the Superior Court of Justice;\n(b) in the Province of Quebec, the Superior Court;\n(c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court;\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench;\n(e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and\n(f) in Nunavut, the Nunavut Court of Justice.\n(3) [Date of hearing] A judge of the court must fix a day, not less than thirty days after the application has been made, for the hearing of the application.\n(4) [Notice to Minister] The applicant, no later than fifteen days before the day fixed for the hearing, must serve notice of the application and of the hearing on the Minister, or an officer designated by the Minister for the purposes of this section.\n(5) [Service by registered mail] Service of the notice is sufficient if it is sent by registered mail addressed to the Minister.\n(6) [Order] The applicant is entitled to an order declaring that the applicant’s interest is not affected by the seizure or detention and declaring the nature and extent of the applicant’s interest at the time of the contravention or use if, on the hearing of the application, the court is satisfied that the applicant\n(a) acquired the interest in good faith prior to the contravention or use;\n(b) is innocent of any complicity or collusion in the contravention or use; and\n(c) exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, that the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver.",
+    "history": "2001, c. 25, s. 75; 2002, c. 7, s. 272; 2009, c. 10, s. 14(F); 2015, c. 3, s. 63",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 139.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-139.1.html"
+  },
+  {
+    "id": "C-52.6-s140",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "140",
+    "marginal_note": "Appeal",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "140\n(1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.\n(2) [Definition of court of appeal] In this section, court of appeal means, in the province in which an order under this section is made, the court of appeal for that province as defined in section 2 of the Criminal Code.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 140; 2001, c. 25, s. 76",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-140.html"
+  },
+  {
+    "id": "C-52.6-s141",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "141",
+    "marginal_note": "Goods or conveyance given to applicant",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "141\n(1) The President, on application by a person whose interest in a conveyance detained under subsection 97.25(2) or in goods or a conveyance seized as forfeit under this Act has been determined under section 139 or ordered under section 139.1 or 140 to be unaffected by the seizure or detention, shall direct that\n(a) in the case of goods or a conveyance the forfeiture of which has become final, the goods or conveyance, as the case may be, be given to the applicant; and\n(b) in the case of a conveyance detained under subsection 97.25(2), the conveyance be given to the applicant.\n(1.1) [Amount paid if goods or conveyance sold] If goods or a conveyance that is to be given to the applicant has been sold or disposed of, an amount calculated on the basis of the interest of the applicant in the goods or conveyance at the time of the contravention or use, as determined under section 139 or ordered under section 139.1 or 140, shall be paid to the applicant.\n(2) [Limit on amount paid] The total amount paid under subsection (1.1) in respect of goods or a conveyance shall, if the goods or conveyance was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the goods or conveyance, and, if there are no proceeds of disposition, no payment shall be made pursuant to subsection (1.1).",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 141; 1999, c. 17, s. 127; 2001, c. 25, s. 77; 2005, c. 38, s. 85",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-141.html"
+  },
+  {
+    "id": "C-52.6-s142",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "142",
+    "marginal_note": "Disposal of things abandoned or forfeit",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Disposal of Things Abandoned or Forfeit",
+    "text": "142\n(1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp, a tobacco product or a vaping product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall\n(a) where the Minister deems it appropriate, be exported;\n(b) where the importation thereof is prohibited, or where the Minister considers the thing to be unsuitable for sale or of insufficient value to justify a sale, be disposed of in such manner, otherwise than by sale, as the Minister may direct; and\n(c) in any other case, be sold by public auction or public tender or by the Minister of Public Works and Government Services pursuant to the Surplus Crown Assets Act, subject to such regulations as may be prescribed.\n(2) [Duties removed] Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 142; 1996, c. 16, s. 60; 2002, c. 22, s. 340; 2007, c. 18, s. 139; 2010, c. 12, s. 52; 2022, c. 10, s. 91",
+    "last_amended": "2022-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-142.html"
+  },
+  {
+    "id": "C-52.6-s142.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "142.1",
+    "marginal_note": "Dealing with abandoned or forfeited alcohol, etc.",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Disposal of Things Abandoned or Forfeit",
+    "text": "142.1\n(1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, a tobacco product or a vaping product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.\n(1.1) [Dealing with abandoned or forfeited excise stamps] If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it.\n(2) [Restriction] Subject to the regulations, the sale under subsection (1) of\n(a) spirits or specially denatured alcohol may only be to a spirits licensee;\n(b) wine may only be to a wine licensee;\n(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee;\n(c.1) a vaping product may only be to a vaping product licensee; and\n(d) a restricted formulation may only be to a licensed user.",
+    "history": "2002, c. 22, s. 341; 2007, c. 18, s. 140; 2010, c. 12, s. 53; 2022, c. 10, s. 92",
+    "last_amended": "2022-10-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 142.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-142.1.html"
+  },
+  {
+    "id": "C-52.6-s143 to 147",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "143 to 147",
+    "marginal_note": "",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Disposal of Things Abandoned or Forfeit",
+    "text": "143 to 147 [Repealed, 2001, c. 25, s. 78]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 143 to 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-143 to 147.html"
+  },
+  {
+    "id": "C-52.6-s147.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "147.1",
+    "marginal_note": "Definition",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Collection of Duties on Mail",
+    "text": "147.1\n(1) In this section, Corporation means the Canada Post Corporation.\n(2) [Application] Subsections (3) to (13) apply to mail except as may be provided in regulations made under paragraph (14)(e).\n(3) [Collection agreement] The Minister and the Corporation may enter into an agreement in writing whereby the Minister authorizes the Corporation to collect, as agent of the Minister, duties in respect of mail and the Corporation agrees to collect the duties as agent of the Minister.\n(4) [Terms and conditions] An agreement made under subsection (3) relating to the collection of duties in respect of mail may provide for the terms and conditions under which and the period during which the Corporation is authorized to collect the duties and for other matters in relation to the administration of this Act in respect of such mail.\n(5) [Authorization by Corporation] The Corporation may authorize in writing any person to collect, as its agent, duties under terms and conditions consistent with those provided for in the agreement made under subsection (3) and during a period not exceeding the period provided for in that agreement.\n(6) [Liability to pay duties] Where the Corporation has entered into an agreement under subsection (3), the Corporation shall pay to the Receiver General, within the prescribed time and in the prescribed manner, as an amount due to Her Majesty in right of Canada in respect of mail to which the agreement applies, the greater of the duties collected by the Corporation in respect of the mail and the duties required to be collected in respect of the mail by the Corporation under the agreement, unless\n(a) the Corporation establishes to the satisfaction of the Minister that the mail has not been delivered and that the mail\n(i) is no longer in Canada, or\n(ii) was destroyed;\n(b) duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and a request for a re-determination or further re-determination has been made under subsection 60(1) in respect of the mail; or\n(c) in any other case, duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and the period in which a request for a re-determination or further re-determination may be made under subsection 60(1) in respect of the mail has not expired.\n(7) [Not public money] An amount required to be paid to the Receiver General under subsection (6) shall be deemed not to be public money for the purposes of the Financial Administration Act until the amount has been so paid.\n(8) [Interest] Where an amount that the Corporation is required to pay under subsection (6) has not been paid within the time within which it is required to be paid under that subsection, the Corporation shall pay to the Receiver General, in addition to that amount, interest at the specified rate for the period beginning on the first day after that time and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.\n(9) [Detention of mail] Any person who is authorized to collect duties in respect of mail may detain the mail until the duties thereon have been paid to the Corporation.\n(10) [Fees] Subject to any regulations made under subsection (14), mail is charged with prescribed fees from the time of its importation until such time as the fees are paid or as the fees are otherwise removed.\n(11) [Payment of fees] The importer or owner of mail that is charged with fees under subsection (10) shall pay the fees at the time of the payment of the duties on the mail.\n(12) [Collection of fees] Where the Corporation or an agent of the Corporation is authorized to collect duties in respect of mail, the Corporation or the agent may collect the fees with which the mail is charged under subsection (10) and may detain the mail until the fees have been paid.\n(13) [Fees belong to Corporation] Fees collected under subsection (12) are property of the Corporation and shall be deemed not to be public money for the purposes of the Financial Administration Act.\n(14) [Regulations] The Governor in Council may make regulations\n(a) prescribing times for the purposes of subsection (6);\n(b) prescribing the manner of payment for the purposes of subsection (6);\n(c) prescribing fees for the purposes of subsection (10);\n(d) prescribing mail that is not charged with fees under subsection (10) or prescribing circumstances in which mail is not charged with fees under that subsection; and\n(e) prescribing mail to which any of subsections (3) to (13) does not apply or prescribing circumstances in which any of those subsections does not apply to mail.",
+    "history": "1992, c. 28, s. 29; 1997, c. 36, s. 190",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 147.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-147.1.html"
+  },
+  {
+    "id": "C-52.6-s148",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "148",
+    "marginal_note": "Proof of service by registered mail",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "148\n(1) Where a notice required by this Act or a regulation is sent by registered mail, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out\n(a) that the officer has charge of the appropriate records,\n(b) that he has knowledge of the facts in the particular case,\n(c) that such a notice was sent by registered letter on a named day to the person to whom it was addressed (indicating such address), and\n(d) that he identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion thereof and a true copy of the notice\nshall be received, in the absence of evidence to the contrary, as proof of the sending and of the notice.\n(2) [Proof of personal service] Where a notice required by this Act or a regulation is given by personal service, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out\n(a) that the officer has charge of the appropriate records,\n(b) that he has knowledge of the facts in the particular case,\n(c) that such a notice was served personally on a named day on the person to whom it was directed, and\n(d) that he identifies as an exhibit attached to the affidavit a true copy of the notice\nshall be received, in the absence of evidence to the contrary, as proof of the personal service and of the notice.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-148.html"
+  },
+  {
+    "id": "C-52.6-s148.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "148.1",
+    "marginal_note": "Members of partnerships",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "148.1\n(1) For the purposes of this Act,\n(a) a reference in any notice or other document to the firm name of a partnership is to be read as a reference to all the members of the partnership; and\n(b) any notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership\n(i) at its latest known address or place of business, or\n(ii) at the latest known address\n(A) if it is a limited partnership, of any member of the limited partnership whose liability as a member is not limited, or\n(B) in any other case, of any member of the partnership.\n(2) [Members of unincorporated bodies] For the purposes of this Act,\n(a) a reference in any notice or other document to the firm name of an unincorporated body is to be read as a reference to all the members of the body; and\n(b) any notice or other document is deemed to have been provided to each member of an unincorporated body if the notice or other document is mailed to, served on or otherwise sent to the body at its latest known address or place of business.",
+    "history": "2001, c. 25, s. 79",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 148.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-148.1.html"
+  },
+  {
+    "id": "C-52.6-s149",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "149",
+    "marginal_note": "Date of notice by mail",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "149 For the purposes of this Act, the date on which a notice is given pursuant to this Act or the regulations shall, where it is given by mail, be deemed to be the date of mailing of the notice, and the date of mailing shall, in the absence of any evidence to the contrary, be deemed to be the day appearing from such notice to be the date thereof unless called into question by the Minister or by some person acting for him or Her Majesty.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-149.html"
+  },
+  {
+    "id": "C-52.6-s149.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "149.1",
+    "marginal_note": "Proof of no appeal",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "149.1 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency or the Canada Revenue Agency, as the case may be, and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.",
+    "history": "2001, c. 25, s. 80; 2005, c. 38, s. 82; 2009, c. 10, s. 15(F)",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 149.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-149.1.html"
+  },
+  {
+    "id": "C-52.6-s149.2",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "149.2",
+    "marginal_note": "Objection or appeal",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "149.2 If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under Part V.1, the person shall retain, until the objection, appeal or reference and any appeal from it is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.",
+    "history": "2001, c. 25, s. 80",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 149.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-149.2.html"
+  },
+  {
+    "id": "C-52.6-s150",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "150",
+    "marginal_note": "Copies of documents",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "150 Copies of documents, including electronic documents, made under this or any other Act of Parliament prohibiting, controlling or regulating the importation or exportation of goods, that are duly certified by an officer are admissible in evidence in any proceeding taken under this Act in the same manner as if they were the originals of such documents.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 150; 2022, c. 10, s. 328",
+    "last_amended": "2024-02-19",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-150.html"
+  },
+  {
+    "id": "C-52.6-s151",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "151",
+    "marginal_note": "False information in documents",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "151 In any proceeding taken pursuant to this Act, the production or the proof of the existence of more than one document made or sent by or on behalf of the same person in which the same goods are mentioned as bearing different prices or given different names or descriptions is, in the absence of evidence to the contrary, proof that any such document was intended to be used to evade compliance with this Act or the payment of duties under this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-151.html"
+  },
+  {
+    "id": "C-52.6-s152",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "152",
+    "marginal_note": "Burden of proof of importation or exportation on Her Majesty",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Evidence",
+    "text": "152\n(1) In any proceeding under this Act relating to the importation or exportation of goods, the burden of proof of the importation or exportation of the goods lies on Her Majesty.\n(2) [Proof of importation] For the purpose of subsection (1), proof of the foreign origin of goods is, in the absence of evidence to the contrary, proof of the importation of the goods.\n(3) [Burden of proof on other party] Subject to subsection (4), in any proceeding under this Act, the burden of proof in any question relating to\n(a) the identity or origin of any goods,\n(b) the manner, time or place of importation or exportation of any goods,\n(c) the payment of duties on any goods, or\n(d) the compliance with any of the provisions of this Act or the regulations in respect of any goods\nlies on the person, other than Her Majesty, who is a party to the proceeding or the person who is accused of an offence, and not on Her Majesty.\n(4) [Exception in case of prosecution] In any prosecution under this Act, the burden of proof in any question relating to the matters referred to in paragraphs (3)(a) to (d) lies on the person who is accused of an offence, and not on Her Majesty, only if the Crown has established that the facts or circumstances concerned are within the knowledge of the accused or are or were within his means to know.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-152.html"
+  },
+  {
+    "id": "C-52.6-s153",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "153",
+    "marginal_note": "False statements, evasion of duties",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "153 No person shall\n(a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;\n(a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;\n(b) to avoid compliance with this Act or the regulations,\n(i) destroy, alter, mutilate, secrete or dispose of records or books of account,\n(ii) make, or participate in, assent to or acquiesce in the making of, false or deceptive entries in records or books of account, or\n(iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or\n(c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 153; 1988, c. 65, s. 80; 1993, c. 44, s. 105; 1996, c. 33, s. 39; 1997, c. 14, s. 46",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-153.html"
+  },
+  {
+    "id": "C-52.6-s153.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "153.1",
+    "marginal_note": "Hindering an officer",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "153.1 No person shall, physically or otherwise, do or attempt to do any of the following:\n(a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or\n(b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.",
+    "history": "2001, c. 17, s. 255",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 153.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-153.1.html"
+  },
+  {
+    "id": "C-52.6-s154",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "154",
+    "marginal_note": "Misdescription of goods in accounting documents",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "154 No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-154.html"
+  },
+  {
+    "id": "C-52.6-s155",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "155",
+    "marginal_note": "Keeping, acquiring, disposing of goods illegally imported",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "155 No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-155.html"
+  },
+  {
+    "id": "C-52.6-s156",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "156",
+    "marginal_note": "Possession of blank documents",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "156 No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-156.html"
+  },
+  {
+    "id": "C-52.6-s157",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "157",
+    "marginal_note": "Opening and unpacking goods; breaking seals",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "157 No person shall, without lawful authority or excuse, the proof of which lies on him,\n(a) open or unpack, or cause to be opened or unpacked, any package of imported goods that has not been released; or\n(b) break or tamper with, or cause to be broken or tampered with, any seals, locks or fastenings that have been placed on goods, conveyances, bonded warehouses or duty free shops pursuant to this Act or the regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-157.html"
+  },
+  {
+    "id": "C-52.6-s158",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "158",
+    "marginal_note": "Officers, etc., of corporations",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "158 Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-158.html"
+  },
+  {
+    "id": "C-52.6-s159",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "159",
+    "marginal_note": "Smuggling — into Canada",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "159\n(1) Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the importation of which is prohibited, controlled or regulated under this or any other Act of Parliament.\n(2) [Smuggling — out of Canada] Every person commits an offence who smuggles or attempts to smuggle out of Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 159; 2018, c. 30, s. 7",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-159.html"
+  },
+  {
+    "id": "C-52.6-s159.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "159.1",
+    "marginal_note": "Offences re marking of goods",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "159.1 No person shall\n(a) fail to mark imported goods in the manner referred to in section 35.01;\n(b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or\n(c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.",
+    "history": "1993, c. 44, s. 106; 1997, c. 36, s. 191; 2001, c. 25, s. 81",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 159.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-159.1.html"
+  },
+  {
+    "id": "C-52.6-s160",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "160",
+    "marginal_note": "General offence and punishment",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "160\n(1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), section 94, subsection 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under subsection 159(1) or (2) or knowingly contravenes an order referred to in subsection 107(11)\n(a) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or\n(b) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment.\n(2) [Court order — subsection 43(2)] If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 160; 1993, c. 25, s. 88, c. 44, s. 107; 2001, c. 25, s. 82; 2018, c. 30, s. 8",
+    "last_amended": "2019-06-22",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-160.html"
+  },
+  {
+    "id": "C-52.6-s160.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "160.1",
+    "marginal_note": "Penalty for hindering an officer",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to\n(a) a fine of not less than $1,000 and not more than $25,000; or\n(b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months.",
+    "history": "2001, c. 17, s. 256",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 160.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-160.1.html"
+  },
+  {
+    "id": "C-52.6-s161",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "161",
+    "marginal_note": "Summary conviction offence and punishment",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "General",
+    "text": "161 Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 161; 2001, c. 25, s. 83",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-161.html"
+  },
+  {
+    "id": "C-52.6-s162",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "162",
+    "marginal_note": "Venue",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Procedure",
+    "text": "162 A prosecution for an offence under this Act may be instituted, heard, tried or determined in the place in which the offence was committed or in which the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-162.html"
+  },
+  {
+    "id": "C-52.6-s163",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "163",
+    "marginal_note": "Limitation period in summary convictions",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Procedure",
+    "text": "163 Proceedings may be instituted by way of summary conviction in respect of offences under this Act at any time within but not later than three years after the time when the subject-matter of the proceedings arose.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-163.html"
+  },
+  {
+    "id": "C-52.6-s163.1 to 163.3",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "163.1 to 163.3",
+    "marginal_note": "",
+    "part": "PART VI - Enforcement",
+    "division": "",
+    "heading": "Procedure",
+    "text": "163.1 to 163.3 [Repealed, 2001, c. 32, s. 62]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 163.1 to 163.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-163.1 to 163.3.html"
+  },
+  {
+    "id": "C-52.6-s163.4",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "163.4",
+    "marginal_note": "Designation by President",
+    "part": "PART VI.1 - Enforcement of Criminal Offences Other than Offences Under This Act",
+    "division": "",
+    "heading": "Powers of Designated Officers",
+    "text": "163.4\n(1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation.\n(2) [Admissibility of certificate] A certificate of designation is admissible in evidence as proof of an officer’s designation without proof of the signature or official character of the person appearing to have signed it.",
+    "history": "1998, c. 7, s. 1; 2005, c. 38, s. 83",
+    "last_amended": "2005-12-12",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 163.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-163.4.html"
+  },
+  {
+    "id": "C-52.6-s163.5",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "163.5",
+    "marginal_note": "Powers of designated officers",
+    "part": "PART VI.1 - Enforcement of Criminal Offences Other than Offences Under This Act",
+    "division": "",
+    "heading": "Powers of Designated Officers",
+    "text": "163.5\n(1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 and 497 and paragraphs 498(1)(a) and (b) of the Criminal Code, and subsections 495(3) and 498(3) of that Act apply to the designated officer as if they were a peace officer.\n(2) [Powers relating to impaired driving offences] A designated officer who is at a customs office performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 320.27 to 320.29 of the Criminal Code. If, by demand, they require a person to provide samples of blood or breath or to submit to an evaluation, they may also require the person to accompany a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of that Act, for that purpose.\n(3) [Power to detain] A designated officer who arrests a person in the exercise of the powers conferred under subsection (1) may detain the person until the person can be placed in the custody of a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of the Criminal Code.\n(4) [Limitation on powers] A designated officer may not use any power conferred on the officer for the enforcement of this Act for the sole purpose of looking for evidence of a criminal offence under any other Act of Parliament.",
+    "history": "1998, c. 7, s. 1; 2001, c. 25, s. 84; 2008, c. 6, s. 59; 2018, c. 21, ss. 11, 45; 2019, c. 25, s. 392",
+    "last_amended": "2019-12-18",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 163.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-163.5.html"
+  },
+  {
+    "id": "C-52.6-s164",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "164",
+    "marginal_note": "Regulations",
+    "part": "PART VII - Regulations",
+    "division": "",
+    "heading": "PART VII - Regulations",
+    "text": "164\n(1) The Governor in Council may make regulations\n(a) [Repealed, 1998, c. 19, s. 264]\n(b) [Repealed, 2009, c. 10, s. 16]\n(c) requiring the payment of costs incurred for the inspection of records held in a place outside of Canada and respecting the manner of determining those costs and the time and manner in which the costs must be paid;\n(d) authorizing the collection of information or evidence in order to facilitate the determination of whether any duties are owing or may become owing on imported goods and the amount of such duties;\n(e) prescribing the conditions under which non-residents may import goods, including the bonds or other security that may be required, defining the term non-residents for the purpose of this paragraph and exempting any person or class of persons or any goods or class of goods from the application of such conditions;\n(f) prescribing the methods to be followed in determining the tariff classification of sugar, molasses and sugar syrup, and specifying the instruments, standards and appliances to be used in such determinations;\n(g) prescribing the manner of ascertaining the alcoholic content of wines, spirits or alcoholic liquors for the purpose of determining the tariff classification thereof;\n(h) prescribing how the coasting trade shall be regulated in any case or class of cases and exempting any case or class of cases, subject to any condition that the Governor in Council sees fit to impose, from any of the requirements of this Act that the Governor in Council deems it inexpedient to enforce with respect to vessels engaged in such trade;\n(h.1) defining any term or expression that is by any provision of this Act to have a meaning assigned by regulation;\n(h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol, a restricted formulation or a vaping product detained, seized, abandoned or forfeited under this Act;\n(i) prescribing anything that is by any provision of this Act to be prescribed by the Governor in Council; and\n(j) generally, to carry out the purposes and provisions of this Act.\n(1.1) [Regulations] The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and administration of a protocol, chapter or provision — set out in column 2 of Part 5 of the schedule — in an agreement set out in column 1, and any other matters that may be agreed on from time to time by the parties to that agreement.\n(1.2) to (1.5) [Repealed, 2012, c. 18, s. 30]\n(2) [Regulations prescribing rate of interest] The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act.\n(3) [Regulations under paragraph (1)(i) — section 3.5] The regulations made under paragraph (1)(i) for the purposes of section 3.5 may distinguish among sums according to their amount and the class of goods to which those sums relate.\n(4) [Repealed, 2001, c. 25, s. 85]",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 164; 1988, c. 65, s. 81; 1992, c. 28, s. 30, c. 31, s. 22; 1993, c. 44, s. 108; 1994, c. 47, s. 72; 1995, c. 41, s. 36; 1996, c. 33, s. 40; 1997, c. 14, s. 47; 1998, c. 19, s. 264; 2001, c. 25, s. 85, c. 28, s. 30; 2007, c. 18, s. 141; 2009, c. 6, s. 29, c. 10, s. 16, c. 16, ss. 35, 56; 2010, c. 4, s. 29; 2012, c. 18, s. 30; 2017, c. 6, s. 85; 2022, c. 10, s. 93; 2022, c. 10, s. 329",
+    "last_amended": "2024-10-21",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-164.html"
+  },
+  {
+    "id": "C-52.6-s164.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "164.1",
+    "marginal_note": "Incorporation by reference",
+    "part": "PART VII - Regulations",
+    "division": "",
+    "heading": "PART VII - Regulations",
+    "text": "164.1 A regulation made under this Act may incorporate by reference any material regardless of its source and either as it exists on a particular date or as amended from time to time.",
+    "history": "2009, c. 10, s. 17",
+    "last_amended": "2009-06-11",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 164.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-164.1.html"
+  },
+  {
+    "id": "C-52.6-s165",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "165",
+    "marginal_note": "Prohibition or regulation of importation",
+    "part": "PART VII - Regulations",
+    "division": "",
+    "heading": "PART VII - Regulations",
+    "text": "165 Where at any time it appears to the satisfaction of the Governor in Council on a report from the Minister that goods, the exportation of which from any country is the subject of an arrangement or commitment between the Government of Canada and the government of that country, are being imported in a manner that circumvents the arrangement or commitment, the Governor in Council may, by regulation, prohibit or otherwise control the importation of goods to which the arrangement or commitment relates.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-165.html"
+  },
+  {
+    "id": "C-52.6-s166",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "166",
+    "marginal_note": "Bonds and security",
+    "part": "PART VII - Regulations",
+    "division": "",
+    "heading": "PART VII - Regulations",
+    "text": "166\n(1) The Governor in Council may make regulations\n(a) prescribing the amount or authorizing the Minister to determine the amount of any deposit, bond or other security required to be given under this Act or the regulations; and\n(b) prescribing the nature and the terms and conditions of any such deposit, bond or other security.\n(2) [Forms] Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister.",
+    "history": "R.S., 1985, c. 1 (2nd Supp.), s. 166; 2022, c. 10, s. 330",
+    "last_amended": "2024-10-21",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-166.html"
+  },
+  {
+    "id": "C-52.6-s167",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "167",
+    "marginal_note": "Special services",
+    "part": "PART VII - Regulations",
+    "division": "",
+    "heading": "PART VII - Regulations",
+    "text": "167\n(1) The Governor in Council may make regulations prescribing\n(a) what services performed by officers at the request of a person in charge of imported goods or goods destined for exportation shall be considered to be special services;\n(b) the charges, if any, that are payable for special services by the person requesting them; and\n(c) the terms and conditions on which special services shall be performed, including the taking of such bonds or other security as may be prescribed.\n(2) [Deeming provision] Anything that is required under this Act or the regulations to be done at a customs office, sufferance warehouse, bonded warehouse or duty free shop that is done at another place as a result of a special service shall be deemed, for the purposes of this Act or the regulations, to have been done at a customs office, sufferance warehouse, bonded warehouse or duty free shop, as the case may be.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-167.html"
+  },
+  {
+    "id": "C-52.6-s167.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "167.1",
+    "marginal_note": "Retroactive effect",
+    "part": "PART VII - Regulations",
+    "division": "",
+    "heading": "PART VII - Regulations",
+    "text": "167.1 Where a regulation made under a provision of this Act provides that the regulation is to come into force on a day earlier than the day it is registered under section 6 of the Statutory Instruments Act, the regulation shall come into force on that earlier day if the regulation\n(a) has a relieving effect only;\n(b) gives effect, in whole or in part, to a public announcement made on or before that earlier day;\n(c) corrects an ambiguous or deficient enactment that was not made in accordance with the objects of this Act or the regulations made by the Governor in Council under this Act; or\n(d) is consequential on an amendment to this Act that is applicable before the day the regulation is registered under section 6 of the Statutory Instruments Act.",
+    "history": "1992, c. 28, s. 31",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 167.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-167.1.html"
+  },
+  {
+    "id": "C-52.6-s168",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "168",
+    "marginal_note": "Permanent review by Parliamentary Committee",
+    "part": "",
+    "division": "",
+    "heading": "Parliamentary Review",
+    "text": "168\n(1) The administration of this Act shall be reviewed on a permanent basis by such committee of the Senate, of the House of Commons or of both Houses of Parliament as may be designated or established for that purpose.\n(2) [Review and report after five years] The committee designated or established for the purpose of subsection (1) shall, within five years after the coming into force of this Act, undertake a comprehensive review of the provisions and operation of this Act, and shall, within a reasonable period thereafter, cause to be laid before each House of Parliament a report thereon.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-168.html"
+  },
+  {
+    "id": "C-52.6-s169",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "169",
+    "marginal_note": "Definition of former Act",
+    "part": "",
+    "division": "",
+    "heading": "Transitional",
+    "text": "169\n(1) In this section, former Act means the Customs Act, chapter C-40 of the Revised Statutes of Canada, 1970.\n(2) [Pending proceedings under former Act] Any proceedings instituted under the former Act before the commencement of this Act shall be continued and completed as if this Act and any regulations made hereunder had not been enacted.\n(3) [Amounts owing under former Act] Sections 143 to 147 apply in respect of any amount owing to Her Majesty in right of Canada under the former Act or any regulations made thereunder unless legal proceedings have been instituted under section 102 of the former Act in respect thereof.\n(4) [Goods detained under former Act] Section 102 applies in respect of goods detained under subsection 22(2) of the former Act if such goods are in the custody of an officer at the time this Act comes into force.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-169.html"
+  },
+  {
+    "id": "C-52.6-s169.1",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "169.1",
+    "marginal_note": "CUFTA 2017",
+    "part": "",
+    "division": "",
+    "heading": "Transitional",
+    "text": "169.1 The provisions of the Customs Tariff and its regulations in respect of goods that are imported from or exported to Ukraine, as they read before the day on which this section comes into force, apply in respect of any proceedings in relation to CUFTA 2017.",
+    "history": "2024, c. 3, s. 22",
+    "last_amended": "2024-07-01",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 169.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-169.1.html"
+  },
+  {
+    "id": "C-52.6-s170 to 182",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "170 to 182",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "170 to 182 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 170 to 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-170 to 182.html"
+  },
+  {
+    "id": "C-52.6-s183",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "183",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "183 [Repealed, R.S., 1985, c. 45 (1st Supp.), s. 10]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-183.html"
+  },
+  {
+    "id": "C-52.6-s184 to 194",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "184 to 194",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "184 to 194 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 184 to 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-184 to 194.html"
+  },
+  {
+    "id": "C-52.6-s195",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "195",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "195 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 75]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-195.html"
+  },
+  {
+    "id": "C-52.6-s196 to 213",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "196 to 213",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "196 to 213 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. 196 to 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-196 to 213.html"
+  },
+  {
+    "id": "C-52.6-s*214",
+    "act_code": "C-52.6",
+    "act_short": "Customs Act",
+    "act_name": "Customs Act",
+    "section": "*214",
+    "marginal_note": "Commencement",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*214 This Act or any provision thereof shall come into force on a day or days to be fixed by proclamation.\n* [Note: Paragraph 99(1)(b), subsections 99(2) to (4) and sections 170 to 172 in force March 3, 1986, see SI/86-33; remainder of Act in force November 10, 1986, see SI/86-206.]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-01-19",
+    "citation": "Customs Act, s. *214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-52.6/section-*214.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C-54.011.json b/data/processed/C-54.011.json
new file mode 100644
index 0000000000000000000000000000000000000000..20a15ff7e0d81405a65f319303dd3bce80c094e2
--- /dev/null
+++ b/data/processed/C-54.011.json
@@ -0,0 +1,3708 @@
+[
+  {
+    "id": "C-54.011-s1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Customs Tariff.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-1.html"
+  },
+  {
+    "id": "C-54.011-s2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The definitions in this subsection apply in this Act.\nCanada–Chile Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Chili)\nCanada–Colombia Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act. (Accord de libre-échange Canada–Colombie)\nCanada — Costa Rica Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (Accord de libre-échange Canada — Costa Rica)\nCanada–EFTA Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Agreement Implementation Act. (Accord de libre-échange Canada–AELÉ)\nCanada–European Union Comprehensive Economic and Trade Agreement has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act. (Accord économique et commercial global entre le Canada et l’Union européenne)\nCanada–Honduras Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Honduras)\nCanada–Israel Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Israël)\nCanada–Jordan Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Jordanie)\nCanada–Korea Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Corée)\nCanada–Panama Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Panama)\nCanada–Peru Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act. (Accord de libre-échange Canada-Pérou)\nCanada–Ukraine Free Trade Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023. (Accord de libre-échange Canada–Ukraine)\nCanada–United Kingdom Trade Continuity Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act. (Accord de continuité commerciale du Canada–Royaume-Uni)\nCanada–United States Free Trade Agreement[Repealed, 2020, c. 1, s. 183]\nCanada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act. (Accord Canada–États-Unis–Mexique)\nChile means the land, maritime, and air space under the sovereignty of Chile and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Chili)\nColombia means the land territory, both continental and insular, the air space and the maritime areas over which the Republic of Colombia exercises sovereignty, or sovereign rights or jurisdiction, in accordance with its domestic law and international law. (Colombie)\nComprehensive and Progressive Agreement for Trans-Pacific Partnership has the meaning assigned by the definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (Accord de partenariat transpacifique global et progressiste)\nCosta Rica means the territory and air space, and the maritime areas, including the seabed and subsoil adjacent to the outer limit of the territorial sea, over which it exercises, in accordance with international law and its domestic law, sovereign rights with respect to the natural resources of such areas; (Costa Rica)\ncountry, unless the context otherwise requires, includes an external or dependent territory of a country and any other prescribed territory. (pays)\nCPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. (pays PTPGP)\nCPTPP tariff means any of the following tariff treatments:\n(a) the Comprehensive and Progressive Trans-Pacific Partnership Tariff;\n(b) the Comprehensive and Progressive Australia Tariff;\n(c) the Comprehensive and Progressive Brunei Tariff;\n(d) the Comprehensive and Progressive Chile Tariff;\n(e) the Comprehensive and Progressive Japan Tariff;\n(f) the Comprehensive and Progressive Malaysia Tariff;\n(g) the Comprehensive and Progressive Mexico Tariff;\n(h) the Comprehensive and Progressive New Zealand Tariff;\n(i) the Comprehensive and Progressive Peru Tariff;\n(j) the Comprehensive and Progressive Singapore Tariff; and\n(k) the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP)\nCUKTCA beneficiary means the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man, but excluding Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. (bénéficiaire de l’ACCCRU)\ncustoms duty, except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20. (droits de douane)\nEU country or other CETA beneficiary has the meaning assigned by regulation. (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)\nfinal rate means the rate of customs duty that applies after the application of all reductions provided for under this Act, other than reductions related to rounding or to the elimination of rates of less than two per cent. (taux final)\nfor use in, wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item. (devant servir dans ou devant servir à)\nfree trade partner means\n(a) the United States;\n(a.1) Mexico;\n(b) Chile; or\n(c) Israel or another CIFTA beneficiary. (partenaire de libre-échange)\n“F” Staging List means the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule. (tableau des échelonnements)\nheading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a four-digit number and includes all subheadings or tariff items the first four digits of which correspond to that number. (position)\nHonduras means the land, maritime areas, and air space under the sovereignty of the Republic of Honduras and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Honduras)\nIceland means\n(a) the land territory, air space, internal waters and territorial sea of Iceland; and\n(b) the exclusive economic zone and continental shelf of Iceland. (Islande)\nimported from Israel or another CIFTA beneficiary has the meaning assigned by regulation. (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)\ninitial rate means the rate of customs duty that applies before any reductions are made under this Act. (taux initial)\nIsrael or another CIFTA beneficiary has the meaning assigned by regulation. (Israël ou autre bénéficiaire de l’ALÉCI)\nJordan means the land territory, the air space and the internal waters and territorial sea over which the Hashemite Kingdom of Jordan exercises sovereignty. (Jordanie)\nKorea means the land, maritime areas and air space under the sovereignty of the Republic of Korea, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas, over which the Republic of Korea may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law. (Corée)\nLiechtenstein means the land territory and air space of Liechtenstein. (Liechtenstein)\nList of Countries means the List of Countries and Applicable Tariff Treatments set out in the schedule. (tableau des traitements tarifaires)\nList of Tariff Provisions means the List of Tariff Provisions set out in the schedule. (liste des dispositions tarifaires)\nMexico has the meaning assigned by paragraph (b) of the definition territory in Section C of Chapter 1 of the Canada–United States–Mexico Agreement. (Mexique)\nMinister means the Minister of Finance. (ministre)\nNAFTA country[Repealed, 2020, c. 1, s. 183]\nNorth American Free Trade Agreement[Repealed, 2020, c. 1, s. 183]\nNorway means\n(a) the land territory, air space, internal waters and territorial sea of Norway; and\n(b) the exclusive economic zone and continental shelf of Norway. (Norvège)\nPanama means the land, maritime areas, and air space under the sovereignty of the Republic of Panama and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Panama)\nPeru means the mainland territory, the islands, the maritime zones and the air space above them, over which the Republic of Peru exercises sovereignty, or sovereign rights and jurisdiction, in accordance with its domestic law and international law. (Pérou)\nprescribed means\n(a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister of Public Safety and Emergency Preparedness; and\n(b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)\nregulation means a regulation made under this Act. (règlement)\nserious injury means, in relation to domestic producers of like or directly competitive goods, a significant overall impairment in the position of the domestic producers. (dommage grave)\nspecific rate means a rate expressed in dollars or cents per unit of measure. (taux spécifique)\nspecified rate means the rate of interest, expressed as a percentage per year, equal to six per cent per year plus the prescribed rate. (taux déterminé)\nsubheading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a six-digit number and includes all tariff items the first six digits of which correspond to that number. (sous-position)\nSwitzerland means the land territory and air space of Switzerland. (Suisse)\ntariff item means a description of goods in the List of Tariff Provisions and the rates of customs duty and the accompanying eight-digit number in that List and, if applicable, in the “F” Staging List. (numéro tarifaire)\ntariff rate quota means a limitation on the quantity of goods that are entitled to a specified tariff treatment that may be imported in a specified period. (contingent tarifaire)\nthreat of serious injury means serious injury that, on the basis of facts, and not merely of allegation, conjecture or remote possibility, is clearly imminent. (menace de dommage grave)\nUkraine means\n(a) the land territory, air space, internal waters and territorial sea of Ukraine;\n(b) the exclusive economic zone of Ukraine; and\n(c) the continental shelf of Ukraine. (Ukraine)\nUNCLOS[Repealed, 2024, c. 3, s. 34]\nUnited States means\n(a) the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico;\n(b) the foreign trade zones located in the United States and Puerto Rico; and\n(c) any areas beyond the territorial sea of the United States within which the United States may exercise rights in respect of the seabed and subsoil and the natural resources thereof, in accordance with its domestic laws and international law. (États-Unis)\nWorld Trade Organization Agreement has the same meaning as Agreement in subsection 2(1) of the World Trade Organization Agreement Implementation Act. (Accord sur l’Organisation mondiale du commerce)\n(2) [Territories] A territory prescribed by regulation for the purposes of the definition country in subsection (1) is not, by virtue of being so prescribed, recognized as a country for purposes other than this Act.",
+    "history": "1997, c. 36, s. 2; 2001, c. 28, s. 31; 2005, c. 38, ss. 143(E), 145; 2009, c. 6, s. 30, c. 16, s. 36; 2010, c. 4, s. 30; 2012, c. 18, s. 32, c. 26, s. 38; 2014, c. 14, s. 39, c. 28, s. 43; 2015, c. 3, s. 64; 2017, c. 6, s. 95, c. 8, s. 33; 2018, c. 23, s. 40; 2020, c. 1, s. 183; 2021, c. 1, s. 35; 2024, c. 3, s. 34",
+    "last_amended": "2024-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-2.html"
+  },
+  {
+    "id": "C-54.011-s3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "3",
+    "marginal_note": "Elements of the List of Tariff Provisions",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3 The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-3.html"
+  },
+  {
+    "id": "C-54.011-s4",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "4",
+    "marginal_note": "Words and expressions in Act",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "4 Unless otherwise provided, words and expressions used in this Act and defined in subsection 2(1) of the Customs Act have the same meaning as in that subsection.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-4.html"
+  },
+  {
+    "id": "C-54.011-s5",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "5",
+    "marginal_note": "Goods imported from certain countries",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "5 For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:\nChile\nColombia\nCosta Rica\nIceland\nJordan\nKorea\nLiechtenstein\nMexico\nNorway\nPanama\nPeru\nSwitzerland\nUnited States",
+    "history": "1997, c. 36, s. 5; 2001, c. 28, s. 32; 2009, c. 6, s. 31, c. 16, ss. 37, 56; 2010, c. 4, s. 31; 2011, c. 24, s. 111; 2012, c. 18, s. 33, c. 26, ss. 39, 62; 2014, c. 28, s. 44; 2020, c. 1, s. 184",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-5.html"
+  },
+  {
+    "id": "C-54.011-s6",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "6",
+    "marginal_note": "Percentage rates",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "6 For the purposes of this Act, if a rate of customs duty is expressed as a percentage or includes a percentage, the customs duties imposed shall be calculated in accordance with section 44 of the Customs Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-6.html"
+  },
+  {
+    "id": "C-54.011-s7",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "7",
+    "marginal_note": "Weight of goods",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "7 For the purposes of this Act, if a rate of customs duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-7.html"
+  },
+  {
+    "id": "C-54.011-s8",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "8",
+    "marginal_note": "Restriction of Canadian waters",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "General",
+    "text": "8 For greater certainty, a regulation made under subsection 2(2) of the Customs Act applies so as to temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-8.html"
+  },
+  {
+    "id": "C-54.011-s9",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "9",
+    "marginal_note": "Delegation of powers",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "General",
+    "text": "9 The Minister of Public Safety and Emergency Preparedness may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of that Minister under this Act.",
+    "history": "1997, c. 36, s. 9; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-9.html"
+  },
+  {
+    "id": "C-54.011-s10",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "10",
+    "marginal_note": "Classification of goods in the List of Tariff Provisions",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "General",
+    "text": "10\n(1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.\n(2) [Classification of “within access commitment” goods] Goods shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-10.html"
+  },
+  {
+    "id": "C-54.011-s11",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "11",
+    "marginal_note": "Interpretation",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "General",
+    "text": "11 In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-11.html"
+  },
+  {
+    "id": "C-54.011-s12",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "12",
+    "marginal_note": "Administration and enforcement",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "General",
+    "text": "12 The provisions of the Customs Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act and the regulations, and for the purposes thereof, a contravention of this Act or the regulations or a failure to comply with a condition to which relief or a remission, drawback or refund under Part 3 is subject or to which classification under a tariff item is subject is deemed to be a contravention of the Customs Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-12.html"
+  },
+  {
+    "id": "C-54.011-s13",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "13",
+    "marginal_note": "Amendment — List of Tariff Provisions",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Amendment of Schedule",
+    "text": "13 The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods.",
+    "history": "1997, c. 36, s. 13; 2011, c. 24, s. 112",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-13.html"
+  },
+  {
+    "id": "C-54.011-s14",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "14",
+    "marginal_note": "Amendment of List of Tariff Provisions",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Amendment of Schedule",
+    "text": "14\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule, other than tariff item No. 9898.00.00 or 9899.00.00, to give effect to\n(a) an amendment to the Harmonized Commodity Description and Coding System or to any advice on the interpretation of that System approved by the Customs Co-operation Council (also known as the World Customs Organization);\n(b) a modification to an agreement or arrangement relating to international trade to which the Government of Canada is a party; or\n(c) an arrangement or commitment that extends the benefits of an agreement relating to international trade to which the Government of Canada is a party.\n(2) [Reciprocal reductions] The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,\n(a) by way of compensation for concessions granted by the country or any other country, subject to any conditions set out in the order;\n(b) as may be required by Canada’s international obligations, subject to any conditions set out in the order; and\n(c) by way of compensation for any action taken under any of the following provisions:\n(i) subsection 55(1),\n(ii) section 60,\n(iii) subsection 63(1),\n(iv) [Repealed, 2020, c. 1, s. 185]\n(v) [Repealed, 2020, c. 1, s. 185]\n(vi) subsection 71(2),\n(vii) subsection 71.01(1),\n(viii) subsection 71.1(2),\n(ix) subsection 71.41(1),\n(x) subsection 71.5(1),\n(xi) subsection 71.6(1),\n(xii) subsection 72(2),\n(xiii) subsection 73(1),\n(xiv) subsection 74(1),\n(xv) subsection 74(2),\n(xvi) [Repealed, 2024, c. 3, s. 35]\n(xvii) subsection 76(1),\n(xviii) subsection 77(1),\n(xix) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.\n(3) [Order may be retroactive] An order made under subsection (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made that begins after the coming into force of this section.",
+    "history": "1997, c. 36, s. 14; 2001, c. 28, s. 33; 2009, c. 16, ss. 38, 56; 2010, c. 4, s. 32; 2011, c. 24, s. 113; 2012, c. 18, ss. 34, 44, c. 26, ss. 40, 61 to 63; 2014, c. 14, s. 40, c. 28, s. 45; 2017, c. 8, s. 34; 2018, c. 23, s. 41; 2020, c. 1, s. 185; 2024, c. 3, s. 35",
+    "last_amended": "2024-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-14.html"
+  },
+  {
+    "id": "C-54.011-s15",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "15",
+    "marginal_note": "List of Countries",
+    "part": "PART 1 - Interpretation and General",
+    "division": "",
+    "heading": "Amendment of Schedule",
+    "text": "15\n(1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List.\n(2) [Effect] An amendment under subsection (1) does not affect the tariff treatments indicated for the country in respect of which the change is made.",
+    "history": "1997, c. 36, s. 15; 2011, c. 24, s. 114",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-15.html"
+  },
+  {
+    "id": "C-54.011-s16",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "16",
+    "marginal_note": "Meaning of originate",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 1 - Origin of Goods",
+    "heading": "Rules of Origin",
+    "text": "16\n(1) Subject to any regulations made under subsection (2), for the purposes of this Act, goods originate in a country if the whole of the value of the goods is produced in that country.\n(2) [Rules of origin regulations] The Governor in Council may, on the recommendation of the Minister, make regulations\n(a) respecting the origin of goods, including regulations\n(i) deeming goods, the whole or a portion of which is produced outside a country, to originate in that country for the purposes of this Act or any other Act of Parliament, subject to such conditions as are specified in the regulations,\n(ii) deeming goods, the whole or a portion of which is produced within a geographic area of a country, not to originate in that country for the purposes of this Act or any other Act of Parliament and not to be entitled to the preferential tariff treatment otherwise applicable under this Act, subject to such conditions as are specified in the regulations, and\n(iii) for determining when goods originate in a country for the purposes of this Act or any other Act of Parliament; and\n(b) for determining when goods are entitled to a tariff treatment under this Act.\n(2.1) [Definition of geographic area] In subsections (2) and 49.1(4), geographic area means any area specified by the Minister of Public Safety and Emergency Preparedness after consultation with the Minister for International Trade.\n(3) [Application of rules of origin regulations] For the purpose of implementing the Agreement on Rules of Origin in Annex 1A of the World Trade Organization Agreement and any annex added to it under Article 9 of that Agreement, regulations made under subsection (2) may, if they so provide, prevail over any other regulations to the extent of any inconsistency.\n(4) [Uniform regulations] The Governor in Council may, on the recommendation of the Minister, make regulations for the uniform interpretation, application and administration of\n(a) Chapters 4 and 6 of the Canada–United States–Mexico Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement;\n(b) Chapters C and D of the Canada–Chile Free Trade Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement; and\n(c) Chapters III and IV of the Canada — Costa Rica Free Trade Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement.",
+    "history": "1997, c. 36, s. 16; 2001, c. 28, s. 34; 2005, c. 38, ss. 142, 145; 2020, c. 1, s. 186",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-16.html"
+  },
+  {
+    "id": "C-54.011-s17",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "17",
+    "marginal_note": "Shipment to Canada",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 1 - Origin of Goods",
+    "heading": "Direct Shipment",
+    "text": "17\n(1) For the purposes of this Act, goods are shipped directly to Canada from another country when the goods are shipped to Canada from that other country in accordance with the regulations.\n(2) [Regulations] For the purposes of determining whether goods are shipped directly to Canada, the Governor in Council may, on the recommendation of the Minister, make regulations respecting the shipping of goods.",
+    "history": "1997, c. 36, s. 17; 2023, c. 26, s. 229",
+    "last_amended": "2025-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-17.html"
+  },
+  {
+    "id": "C-54.011-s18",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "18",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 1 - Origin of Goods",
+    "heading": "Direct Shipment",
+    "text": "18 [Repealed, 2023, c. 26, s. 229]",
+    "history": "",
+    "last_amended": "2025-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-18.html"
+  },
+  {
+    "id": "C-54.011-s19",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "19",
+    "marginal_note": "Regulations requiring marking",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 1 - Origin of Goods",
+    "heading": "Marking of Goods",
+    "text": "19\n(1) The Governor in Council may, on the recommendation of the Minister, make regulations\n(a) requiring imported goods of any description or class, including a description or class specified in terms of the use of the goods, to be marked, in accordance with regulations made under subsection (2), so as to indicate their country or geographic area of origin; and\n(b) for determining the country or geographic area of origin of imported goods for marking purposes.\n(2) [Regulations prescribing marking requirements] The Minister of Public Safety and Emergency Preparedness may make regulations for the purpose of the administration of this section, including regulations prescribing\n(a) the manner in which imported goods must be marked and any conditions applicable to the marking of the goods; and\n(b) when imported goods must be marked, including whether they must be marked before or after importation, and any conditions applicable to the time of marking.\n(3) [Applicability of regulations] Regulations made under this section may apply generally or be limited to particular countries or geographic areas defined in the regulations.",
+    "history": "1997, c. 36, s. 19; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-19.html"
+  },
+  {
+    "id": "C-54.011-s20",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "20",
+    "marginal_note": "Imposition of customs duty",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "General",
+    "text": "20\n(1) Unless otherwise indicated in Chapter 98 or 99 of the List of Tariff Provisions, in addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on all goods set out in the List of Tariff Provisions, at the time those goods are imported, and paid in accordance with the Customs Act, a customs duty at the rates set out in that List, the “F” Staging List or section 29 that are applicable to those goods.\n(2) [Value for duty of Canadian goods returned] For the purposes of section 44 of the Customs Act, the value for duty of goods that have been taken out of Canada and are subsequently returned to Canada is the value of the goods at the time of the subsequent return if\n(a) the goods were repaired outside Canada;\n(b) equipment was added to the goods outside Canada; or\n(c) work was done outside Canada on the goods.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-20.html"
+  },
+  {
+    "id": "C-54.011-s21",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "21",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "General",
+    "text": "21 The definitions in this section apply in sections 21.1 to 21.3.\nbeer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt)\nbulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)\nexcise warehouse has the same meaning as in section 2 of the Excise Act, 2001. (entrepôt d’accise)\nexcise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001. (exploitant agréé d’entrepôt d’accise)\nlicensed user has the same meaning as in section 2 of the Excise Act, 2001. (utilisateur agréé)\npackaged has the same meaning as in section 2 of the Excise Act, 2001. (emballé)\nspecified premises has the same meaning as in section 2 of the Excise Act, 2001. (local déterminé)\nspirits means spirits, as defined in section 2 of the Excise Act, 2001,\n(a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;\n(a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or\n(b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported. (spiritueux)\nwine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin)",
+    "history": "1997, c. 36, s. 21; 2001, c. 16, s. 3; 2002, c. 22, ss. 346, 412; 2003, c. 15, s. 45; 2007, c. 18, s. 142; 2008, c. 28, s. 70; 2018, c. 27, s. 69",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-21.html"
+  },
+  {
+    "id": "C-54.011-s21.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "21.1",
+    "marginal_note": "Additional duty on bulk spirits",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "General",
+    "text": "21.1\n(1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on bulk spirits, at the time they are imported, an additional duty equal to the duty that would be imposed on the spirits under section 122 of the Excise Act, 2001 if the spirits had been produced in Canada.\n(2) [Duty payable under Excise Act, 2001] The duty levied on bulk spirits shall be paid and collected under the Excise Act, 2001, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were duty imposed on the spirits under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.\n(3) [Limitation] Despite subsection (2) and the Excise Act, 2001, the person who is liable for duty imposed under subsection (1) in respect of bulk spirits that have not been released under the Customs Act is the person who is liable to pay duties under the Customs Act.",
+    "history": "2002, c. 22, s. 346",
+    "last_amended": "2003-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 21.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-21.1.html"
+  },
+  {
+    "id": "C-54.011-s21.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "21.2",
+    "marginal_note": "Additional duty on packaged spirits",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "General",
+    "text": "21.2\n(1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged spirits, at the time they are imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on them under section 122 or 123 of the Excise Act, 2001 if they had been produced and packaged in Canada.\n(2) [Additional duty on packaged wine] In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged wine, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it had been packaged in Canada.\n(3) [Goods entered into warehouse or premises] If, immediately after being released under the Customs Act, packaged spirits or wine is entered into the excise warehouse of the excise warehouse licensee or the specified premises of the licensed user who imported the spirits or wine, the duty levied on the spirits or wine under subsection (1) or (2) shall be paid and collected under the Excise Act, 2001. Interest and penalties shall be imposed, calculated, paid and collected under the Excise Act, 2001 as if the duty were imposed under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.",
+    "history": "2002, c. 22, s. 346",
+    "last_amended": "2003-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 21.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-21.2.html"
+  },
+  {
+    "id": "C-54.011-s21.3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "21.3",
+    "marginal_note": "Additional duty on beer",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "General",
+    "text": "21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada.",
+    "history": "2002, c. 22, s. 346",
+    "last_amended": "2003-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 21.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-21.3.html"
+  },
+  {
+    "id": "C-54.011-s22",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "22",
+    "marginal_note": "Other duties",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "General",
+    "text": "22 In addition to the duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on imported goods, at the time of their importation, and paid in accordance with the Customs Act, a duty comprised of any surtax or temporary duty imposed under Division 4 of this Part.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-22.html"
+  },
+  {
+    "id": "C-54.011-s23",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "23",
+    "marginal_note": "Goods of Chapter 99",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 2 - Imposition of Customs Duties",
+    "heading": "Special Classification",
+    "text": "23 Goods of Chapter 99 of the List of Tariff Provisions are entitled to the rate of customs duty set out for those goods in the column entitled “Most-Favoured-Nation Tariff” or “Preferential Tariff” in that Chapter, according to the tariff treatment applicable to their country of origin.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-23.html"
+  },
+  {
+    "id": "C-54.011-s24",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "24",
+    "marginal_note": "Conditions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General",
+    "text": "24\n(1) Unless otherwise provided in an order made under subsection (2) or otherwise specified in a tariff item, goods are entitled to a tariff treatment, other than the General Tariff, under this Act only if\n(a) proof of origin of the goods is given in accordance with the Customs Act; and\n(b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:\n(i) paragraph 31(1)(a),\n(ii) paragraph 34(1)(a),\n(ii.1) paragraph 36.2(1)(a),\n(iii) paragraph 38(1)(a),\n(iv) paragraph 42(1)(a),\n(v) subsection 45(7),\n(vi) section 48,\n(vii) subsection 49.01(8),\n(viii) section 49.2,\n(ix) subsection 49.5(8),\n(x) subsection 49.6(8).\n(2) [Exemption] The Governor in Council may, on the recommendation of the Minister, by order, exempt goods entitled to a tariff treatment other than the General Tariff from any condition set out in subsection (1), on such conditions as may be specified in the order.",
+    "history": "1997, c. 36, s. 24; 2001, c. 28, s. 35; 2009, c. 16, s. 39; 2010, c. 4, s. 33; 2011, c. 24, s. 115; 2014, c. 14, s. 41; 2020, c. 1, s. 187; 2023, c. 26, s. 230",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-24.html"
+  },
+  {
+    "id": "C-54.011-s25",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "25",
+    "marginal_note": "Most favourable tariff",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General",
+    "text": "25 If, under this Act, goods are entitled to both the Most-Favoured-Nation Tariff and another Tariff and the amount of customs duty imposed under the Most-Favoured-Nation Tariff is lower than the amount imposed under the other Tariff, the rate of customs duty under the Most-Favoured-Nation Tariff applies to those goods in lieu of the rate under the other Tariff.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-25.html"
+  },
+  {
+    "id": "C-54.011-s26",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "26",
+    "marginal_note": "Goods in transit",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General",
+    "text": "26 An order made under paragraph 31(1)(b), 34(1)(b), 38(1)(b) or 42(1)(b) may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-26.html"
+  },
+  {
+    "id": "C-54.011-s27",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "27",
+    "marginal_note": "Abbreviations",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General",
+    "text": "27 The following abbreviations, as defined below, apply in the schedule.\nAUT refers to the Australia Tariff. (TAU)\nCCCT refers to the Commonwealth Caribbean Countries Tariff. (TPAC)\nCEUT refers to the Canada–European Union Tariff. (TCUE)\nCIAT refers to the Canada–Israel Agreement Tariff. (TACI)\nCOLT refers to the Colombia Tariff. (TCOL)\nCPAUT refers to the Comprehensive and Progressive Australia Tariff. (TAUGP)\nCPBNT refers to the Comprehensive and Progressive Brunei Tariff. (TBNGP)\nCPCLT refers to the Comprehensive and Progressive Chile Tariff. (TCLGP)\nCPJPT refers to the Comprehensive and Progressive Japan Tariff. (TJPGP)\nCPMXT refers to the Comprehensive and Progressive Mexico Tariff. (TMXGP)\nCPMYT refers to the Comprehensive and Progressive Malaysia Tariff. (TMYGP)\nCPNZT refers to the Comprehensive and Progressive New Zealand Tariff. (TNZGP)\nCPPET refers to the Comprehensive and Progressive Peru Tariff. (TPEGP)\nCPSGT refers to the Comprehensive and Progressive Singapore Tariff. (TSGGP)\nCPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. (TPTGP)\nCPVNT refers to the Comprehensive and Progressive Vietnam Tariff. (TVNGP)\nCRT refers to the Costa Rica Tariff. (TCR)\nCT refers to the Chile Tariff. (TC)\nGPT refers to the General Preferential Tariff. (TPG)\nGPTP refers to the General Preferential Tariff Plus. (TPGP)\nHNT refers to the Honduras Tariff. (THN)\nIT refers to the Iceland Tariff. (TI)\nJT refers to the Jordan Tariff. (TJ)\nKRT refers to the Korea Tariff. (TKR)\nLDCT refers to the Least Developed Country Tariff. (TPMD)\nMFN refers to the Most-Favoured-Nation Tariff. (NPF)\nMXT refers to the Mexico Tariff. (TMX)\nNT refers to the Norway Tariff. (TN)\nNZT refers to the New Zealand Tariff. (TNZ)\nPAT refers to the Panama Tariff. (TPA)\nPT refers to the Peru Tariff. (TP)\nSLT refers to the Switzerland–Liechtenstein Tariff. (TSL)\nUAT refers to the Ukraine Tariff. (TUA)\nUKT refers to the United Kingdom Tariff. (TUK)\nUST refers to the United States Tariff. (TÉU)",
+    "history": "1997, c. 36, s. 27; 2001, c. 28, s. 36; 2009, c. 6, s. 32, c. 16, ss. 40, 56; 2010, c. 4, s. 34; 2011, c. 24, s. 116; 2012, c. 18, ss. 35, 44, c. 26, ss. 41, 61 to 63; 2014, c. 14, s. 42, c. 28, s. 46; 2017, c. 6, s. 96, c. 8, s. 35; 2018, c. 23, s. 42; 2020, c. 1, s. 188; 2021, c. 1, s. 36; 2023, c. 26, s. 231",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-27.html"
+  },
+  {
+    "id": "C-54.011-s28",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "28",
+    "marginal_note": "If rate not specified",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General",
+    "text": "28 The symbol “N/A”, if it is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions, or in the column entitled “Preferential Tariff” in that List in combination with an abbreviation designating a preferential tariff treatment of a tariff item, indicates that that tariff treatment does not apply to that tariff item.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-28.html"
+  },
+  {
+    "id": "C-54.011-s29",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "29",
+    "marginal_note": "Application of General Tariff",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Tariff",
+    "text": "29\n(1) A General Tariff rate of customs duty of 35% applies to\n(a) goods that originate in a country that is not set out in the List of Countries;\n(b) goods that originate in a country set out in the List of Countries and that fail to meet the conditions for entitlement to any other tariff treatments provided for under this Act; and\n(c) goods to which the General Tariff applies under paragraph 31(1)(b) or any regulation or order made under this Act.\n(2) [Exception] Notwithstanding subsection (1), goods referred to in that subsection are subject to the Most-Favoured-Nation Tariff rate of customs duty in respect of those goods if\n(a) that rate is, or is equivalent to, more than 35%; or\n(b) a Note or Supplementary Note to a Chapter of the List of Tariff Provisions or a tariff item so provides.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-29.html"
+  },
+  {
+    "id": "C-54.011-s30",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "30",
+    "marginal_note": "Application of MFN Tariff",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Most-Favoured-Nation Tariff",
+    "text": "30\n(1) Subject to section 24 and any order made under section 31, goods that originate in a country set out in the List of Countries are entitled to the Most-Favoured-Nation Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [Staging for MFN Tariff] If “B”, “C”, “D” or “E” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “B” is set out,\n(i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and\n(ii) effective on January 1, 2000, to the final rate;\n(b) if “C” is set out,\n(i) effective on August 1, 1998, by one third of the difference between the initial rate and the final rate,\n(ii) effective on August 1, 1999, by two thirds of the difference between the initial rate and the final rate, and\n(iii) effective on August 1, 2000, to the final rate;\n(c) if “D” is set out,\n(i) effective on January 1, 1999, by one quarter of the difference between the initial rate and the final rate,\n(ii) effective on January 1, 2000, by one half of the difference between the initial rate and the final rate,\n(iii) effective on January 1, 2001, by three quarters of the difference between the initial rate and the final rate, and\n(iv) effective on January 1, 2002, to the final rate; and\n(d) if “E” is set out,\n(i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate,\n(ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate,\n(iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate,\n(iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate,\n(v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and\n(vi) effective on January 1, 2004, to the final rate.\n(4) [“F” staging for MFN Tariff] If “F” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(5) [“G” staging for MFN Tariff] If “G” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced, effective January 1, 1999, to the final rate.\n(6) [Rounding percentage rates] If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one percent, to the higher of them.\n(7) [Rounding of rates other than 0.5 per cent] If, for any goods other than motor vehicles of tariff item No. 8701.20.00, heading No. 87.02, 87.03, 87.04 or 87.05, and chassis therefor of heading No. 87.06, a reduction under any of subsections (3) to (5) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than two per cent] If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.\n(9) [Rounding specific rates] If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate\n(a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded\n(i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them,\n(ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and\n(iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or\n(b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-30.html"
+  },
+  {
+    "id": "C-54.011-s31",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "31",
+    "marginal_note": "Extension or withdrawal of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Most-Favoured-Nation Tariff",
+    "text": "31\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to\n(a) extend entitlement to the Most-Favoured-Nation Tariff to any goods that originate in a country to which the General Tariff applies;\n(b) withdraw entitlement to the Most-Favoured-Nation Tariff from any goods that originate in a country that is entitled to that Tariff and make those goods subject to the General Tariff; and\n(c) indicate, to the extent required, the tariff treatment of the country to which the order applies.\n(2) [Contents of order] An order made under subsection (1) must\n(a) specify the date on which the order becomes effective;\n(b) if the order partially extends entitlement to the Most-Favoured-Nation Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) if the order partially withdraws entitlement to the Most-Favoured-Nation Tariff, indicate the goods that are made subject to the General Tariff.",
+    "history": "1997, c. 36, s. 31; 2011, c. 24, s. 117",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-31.html"
+  },
+  {
+    "id": "C-54.011-s32",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "32",
+    "marginal_note": "Approval by Parliament",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Most-Favoured-Nation Tariff",
+    "text": "32\n(1) An order made under paragraph 31(1)(b) the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after the day on which it becomes effective or, if Parliament is not then sitting, the fifteenth day thereafter that Parliament is sitting unless, not later than that day, the order is approved by a resolution adopted by both Houses of Parliament.\n(2) [Meaning of sitting day] For the purposes of subsection (1), a day on which either House of Parliament sits is deemed to be a sitting day.\n(3) [Rates restored] If an order referred to in subsection (1) ceases to have effect under that subsection, entitlement to the Most-Favoured-Nation Tariff withdrawn by the order shall be restored.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-32.html"
+  },
+  {
+    "id": "C-54.011-s33",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "33",
+    "marginal_note": "Application of GPT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff",
+    "text": "33\n(1) Subject to sections 24 and 35 and any order made under section 34, goods that originate in a country set out in the List of Countries as a beneficiary of the General Preferential Tariff are entitled to the General Preferential Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for GPT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [“J” staging for GPT] If “J” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the initial rate, reduced by one percentage point on January 1 of each year after 1998, until the difference between the reduced rate and the final rate is less than one percentage point, at which time the final rate applies.\n(5) [Rounding amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(6) [Elimination of rates less than two per cent] If a reduction under subsection (3) or (4) in respect of goods other than motor vehicles of tariff item No. 8703.21.10 or 8705.20.00 results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-33.html"
+  },
+  {
+    "id": "C-54.011-s34",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "34",
+    "marginal_note": "Extension and withdrawal of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff",
+    "text": "34\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to\n(a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country;\n(b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and\n(c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.\n(2) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the General Preferential Tariff, indicate the goods to which entitlement to that Tariff is extended;\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and\n(d) must, if the order wholly or partially withdraws entitlement to the General Preferential Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence.",
+    "history": "1997, c. 36, s. 34; 2011, c. 24, s. 118",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-34.html"
+  },
+  {
+    "id": "C-54.011-s35",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "35",
+    "marginal_note": "Application of tariff rate quota",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff",
+    "text": "35\n(1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff for a period specified in the order.\n(2) [Tariff treatment if tariff rate quota exceeded] Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-35.html"
+  },
+  {
+    "id": "C-54.011-s36",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "36",
+    "marginal_note": "Expiry date",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff",
+    "text": "36 Sections 33 to 35 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.",
+    "history": "1997, c. 36, s. 36; 2004, c. 13, s. 1; 2013, c. 33, s. 62; 2023, c. 26, s. 232",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-36.html"
+  },
+  {
+    "id": "C-54.011-s36.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "36.1",
+    "marginal_note": "Application of GPTP",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff Plus",
+    "text": "36.1\n(1) Subject to sections 24 and 36.3 and any order made under section 36.2, goods that originate in a country set out in the List of Countries as a beneficiary of the General Preferential Tariff Plus are entitled to the General Preferential Tariff Plus rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPTP” in relation to goods entitled to the General Preferential Tariff Plus, the General Preferential Tariff Plus rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for GPTP] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPTP” in relation to goods entitled to the General Preferential Tariff Plus, the General Preferential Tariff Plus rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.",
+    "history": "2023, c. 26, s. 232",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 36.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-36.1.html"
+  },
+  {
+    "id": "C-54.011-s36.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "36.2",
+    "marginal_note": "Extension or withdrawal of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff Plus",
+    "text": "36.2\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to\n(a) extend entitlement to the General Preferential Tariff Plus to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country conforms to international norms relating to sustainable development and labour and human rights;\n(b) withdraw entitlement to the General Preferential Tariff Plus from any goods that originate in a country that is a beneficiary of that Tariff; and\n(c) reduce a rate of customs duty set out following the abbreviation “GPTP” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.\n(2) [Contents of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the General Preferential Tariff Plus, indicate the goods to which that Tariff is extended;\n(c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and\n(d) must, if the order wholly or partially withdraws entitlement to the General Preferential Tariff Plus, indicate the goods to which the General Preferential Tariff applies as a consequence.",
+    "history": "2023, c. 26, s. 232",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 36.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-36.2.html"
+  },
+  {
+    "id": "C-54.011-s36.3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "36.3",
+    "marginal_note": "Application of tariff rate quota",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff Plus",
+    "text": "36.3\n(1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff Plus for a period specified in the order.\n(2) [Tariff treatment if tariff rate quota exceeded] Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff Plus.",
+    "history": "2023, c. 26, s. 232",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 36.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-36.3.html"
+  },
+  {
+    "id": "C-54.011-s36.4",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "36.4",
+    "marginal_note": "Expiry date",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "General Preferential Tariff Plus",
+    "text": "36.4 Sections 36.1 to 36.3 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.",
+    "history": "2023, c. 26, s. 232",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 36.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-36.4.html"
+  },
+  {
+    "id": "C-54.011-s37",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "37",
+    "marginal_note": "Application of LDCT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Least Developed Country Tariff",
+    "text": "37\n(1) Subject to sections 24 and 39 and any order made under section 38, goods that originate in a country set out in the List of Countries as a beneficiary of the Least Developed Country Tariff are entitled to the Least Developed Country Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for LDCT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-37.html"
+  },
+  {
+    "id": "C-54.011-s38",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "38",
+    "marginal_note": "Extension or withdrawal of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Least Developed Country Tariff",
+    "text": "38\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to\n(a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country;\n(b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and\n(c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.\n(2) [Contents of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Least Developed Country Tariff, indicate the goods to which that Tariff is extended;\n(c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and\n(d) must, if the order wholly or partially withdraws entitlement to the Least Developed Country Tariff, indicate the goods to which the General Preferential Tariff applies as a consequence.",
+    "history": "1997, c. 36, s. 38; 2011, c. 24, s. 119",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-38.html"
+  },
+  {
+    "id": "C-54.011-s39",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "39",
+    "marginal_note": "Application of tariff rate quota",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Least Developed Country Tariff",
+    "text": "39\n(1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Least Developed Country Tariff for a period specified in the order.\n(2) [Tariff treatment if tariff rate quota exceeded] Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Least Developed Country Tariff.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-39.html"
+  },
+  {
+    "id": "C-54.011-s40",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "40",
+    "marginal_note": "Expiry date",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Least Developed Country Tariff",
+    "text": "40 Sections 37 to 39 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.",
+    "history": "1997, c. 36, s. 40; 2004, c. 13, s. 2; 2013, c. 33, s. 63; 2023, c. 26, s. 233",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-40.html"
+  },
+  {
+    "id": "C-54.011-s41",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "41",
+    "marginal_note": "Application of CCCT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Commonwealth Caribbean Countries Tariff",
+    "text": "41\n(1) Subject to sections 24 and 43 and any order made under section 42, goods that originate in a country set out in the List of Countries as a beneficiary of the Commonwealth Caribbean Countries Tariff are entitled to the Commonwealth Caribbean Countries Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for CCCT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-41.html"
+  },
+  {
+    "id": "C-54.011-s42",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "42",
+    "marginal_note": "Extension or withdrawal of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Commonwealth Caribbean Countries Tariff",
+    "text": "42\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to\n(a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff;\n(b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and\n(c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.\n(2) [Contents of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order extends or wholly or partially withdraws entitlement to the Commonwealth Caribbean Countries Tariff, indicate the goods to which the order applies; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "1997, c. 36, s. 42; 2011, c. 24, s. 120",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-42.html"
+  },
+  {
+    "id": "C-54.011-s43",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "43",
+    "marginal_note": "Application of tariff rate quota",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Commonwealth Caribbean Countries Tariff",
+    "text": "43\n(1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Commonwealth Caribbean Countries Tariff for a period specified in the order.\n(2) [Tariff treatment if tariff rate quota exceeded] Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Commonwealth Caribbean Countries Tariff.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-43.html"
+  },
+  {
+    "id": "C-54.011-s44",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "44",
+    "marginal_note": "Application of AUT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Australia Tariff and New Zealand Tariff",
+    "text": "44\n(1) Subject to section 24, goods that originate in Australia are entitled to the Australia Tariff rates of customs duty.\n(2) [Application of NZT] Subject to section 24, goods that originate in New Zealand are entitled to the New Zealand Tariff rates of customs duty.\n(3) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate.\n(4) [Staging for AUT and NZT] If “B” or “E” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced\n(a) if “B” is set out\n(i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and\n(ii) effective on January 1, 2000, to the final rate; and\n(b) if “E” is set out\n(i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate,\n(ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate,\n(iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate,\n(iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate,\n(v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and\n(vi) effective on January 1, 2004, to the final rate.\n(5) [“F” staging for AUT and NZT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List.\n(6) [Rounding percentage rates] If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one per cent, to the higher of them.\n(7) [Rounding percentage rates] If a reduction under subsection (4) or (5) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Rounding specific rates] If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate\n(a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded\n(i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them,\n(ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and\n(iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or\n(b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-44.html"
+  },
+  {
+    "id": "C-54.011-s45",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "45",
+    "marginal_note": "Application of UST",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "United States Tariff and Mexico Tariff",
+    "text": "45\n(1) Subject to section 24, goods that are entitled to the United States Tariff are entitled to the United States Tariff rates of customs duty.\n(2) [“A” final rate for UST] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UST” in relation to goods entitled to the United States Tariff, the United States Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for UST] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UST” in relation to goods entitled to the United States Tariff, the United States Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Application of MXT] Subject to section 24, goods that are entitled to the Mexico Tariff are entitled to the Mexico Tariff rates of customs duty.\n(5) [“A” final rate for MXT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MXT” in relation to goods entitled to the Mexico Tariff, the rate of customs duty that applies to those goods under that Tariff is the final rate of “Free”.\n(6) [“F” staging for MXT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MXT” in relation to goods entitled to the Mexico Tariff, the Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(7) [Extension of UST and MXT] Despite any other provision of this Act, for the purpose of giving effect to Annex 6-A of the Canada–United States–Mexico Agreement, the Minister may, by order, amend the schedule to extend entitlement to the United States Tariff or the Mexico Tariff to any imported goods under any conditions that are specified in the order.\n(8) [Repealed, 2020, c. 1, s. 190]\n(9) [Repealed, 2020, c. 1, s. 190]\n(10) [Repealed, 2020, c. 1, s. 190]\n(11) [Repealed, 2020, c. 1, s. 190]\n(12) [Repealed, 2020, c. 1, s. 190]\n(13) [Repealed, 2020, c. 1, s. 190]",
+    "history": "1997, c. 36, s. 45; 2020, c. 1, s. 190",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-45.html"
+  },
+  {
+    "id": "C-54.011-s46",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "46",
+    "marginal_note": "Application of CT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Chile Tariff",
+    "text": "46\n(1) Subject to section 24, goods that originate in Chile are entitled to the Chile Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CT] If “G”, “K”, “K1”, “D1”, “I”, “I1” or “L” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;\n(b) if “K” is set out,\n(i) effective on January 1, 1999, to four fifths of the initial rate,\n(ii) effective on January 1, 2000, to three fifths of the initial rate, and\n(iii) effective on January 1, 2001, to the final rate of “Free”;\n(c) if “K1” is set out,\n(i) effective on January 1, 1999, to 86% of the initial rate,\n(ii) effective on January 1, 2000, to 60% of the initial rate, and\n(iii) effective on January 1, 2001, to the final rate of “Free”;\n(d) if “D1” is set out,\n(i) effective on January 1, 1999, to three quarters of the initial rate,\n(ii) effective on January 1, 2000, to one half of the initial rate,\n(iii) effective on January 1, 2001, to one quarter of the initial rate, and\n(iv) effective on January 1, 2002, to the final rate of “Free”;\n(e) if “I” is set out,\n(i) effective on January 1, 1999, to four fifths of the initial rate,\n(ii) effective on January 1, 2000, to three fifths of the initial rate,\n(iii) effective on January 1, 2001, to two fifths of the initial rate,\n(iv) effective on January 1, 2002, to one fifth of the initial rate, and\n(v) effective on January 1, 2003, to the final rate of “Free”;\n(f) if “I1” is set out,\n(i) effective on January 1, 1999, to 84% of the initial rate,\n(ii) effective on January 1, 2000, to 60% of the initial rate,\n(iii) effective on January 1, 2001, to 42% of the initial rate,\n(iv) effective on January 1, 2002, to 20% of the initial rate, and\n(v) effective on January 1, 2003, to the final rate of “Free”; and\n(g) if “L” is set out, effective on January 1, 2003, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-46.html"
+  },
+  {
+    "id": "C-54.011-s47",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "47",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Chile Tariff",
+    "text": "47 [Repealed, 2011, c. 24, s. 121]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-47.html"
+  },
+  {
+    "id": "C-54.011-s48",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "48",
+    "marginal_note": "Extension of Chile Tariff",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Chile Tariff",
+    "text": "48 Notwithstanding any other provision of this Act and for the purpose of giving effect to Appendix 5.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Chile Tariff to any imported goods under such conditions as are specified in the order.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-48.html"
+  },
+  {
+    "id": "C-54.011-s49",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Chile Tariff",
+    "text": "49 [Repealed, 2011, c. 24, s. 122]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.html"
+  },
+  {
+    "id": "C-54.011-s49.01",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.01",
+    "marginal_note": "Application of COLT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Colombia Tariff",
+    "text": "49.01\n(1) Subject to section 24, goods that originate in Colombia are entitled to the Colombia Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for COLT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for COLT] If “S1”, “S2” or “S3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “S1” is set out,\n(i) effective on the coming into force of this subsection, to two thirds of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”;\n(b) if “S2” is set out,\n(i) effective on the coming into force of this subsection, to six sevenths of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate,\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate,\n(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate,\n(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate,\n(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and\n(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to the final rate of “Free”; and\n(c) if “S3” is set out,\n(i) effective on the coming into force of this subsection, to sixteen seventeenths of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to fifteen seventeenths of the initial rate,\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to fourteen seventeenths of the initial rate,\n(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to thirteen seventeenths of the initial rate,\n(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to twelve seventeenths of the initial rate,\n(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to eleven seventeenths of the initial rate,\n(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to ten seventeenths of the initial rate,\n(viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to nine seventeenths of the initial rate,\n(ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to eight seventeenths of the initial rate,\n(x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to seven seventeenths of the initial rate,\n(xi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to six seventeenths of the initial rate,\n(xii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to five seventeenths of the initial rate,\n(xiii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to four seventeenths of the initial rate,\n(xiv) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to three seventeenths of the initial rate,\n(xv) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to two seventeenths of the initial rate,\n(xvi) effective on January 1 of the year that is 15 years after the year of the coming into force of this subsection, to one seventeenth of the initial rate, and\n(xvii) effective on January 1 of the year that is 16 years after the year of the coming into force of this subsection, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.\n(8) [Extension of Colombia Tariff] Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the Canada–Colombia Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Colombia Tariff to any imported goods subject to any condition that may be specified in the order.",
+    "history": "2010, c. 4, s. 35",
+    "last_amended": "2011-08-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.01.html"
+  },
+  {
+    "id": "C-54.011-s49.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.1",
+    "marginal_note": "Application of CRT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Costa Rica Tariff",
+    "text": "49.1\n(1) Subject to section 24, goods that originate in Costa Rica are entitled to the Costa Rica Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CRT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [“M” Staging for CRT] If “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced to a final rate of “Free” when the Minister is satisfied that Costa Rica has eliminated all business income tax exemptions and other export subsidies in respect of goods produced wholly or partially within a geographic area, as defined in subsection 16(2.1).\n(5) [Staging for CRT] If “N”, “O” or “P” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “N” is set out,\n(i) effective on the coming into force of this subsection, to four fifths of the initial rate,\n(ii) effective on January 1, 2003, to three fifths of the initial rate,\n(iii) effective on January 1, 2004, to two fifths of the initial rate,\n(iv) effective on January 1, 2005, to one fifth of the initial rate, and\n(v) effective on January 1, 2006, to the final rate of “Free”;\n(b) if “O” is set out,\n(i) effective on the coming into force of this subsection, to seven eighths of the initial rate,\n(ii) effective on January 1, 2003, to six eighths of the initial rate,\n(iii) effective on January 1, 2004, to five eighths of the initial rate,\n(iv) effective on January 1, 2005, to four eighths of the initial rate,\n(v) effective on January 1, 2006, to three eighths of the initial rate,\n(vi) effective on January 1, 2007, to two eighths of the initial rate,\n(vii) effective on January 1, 2008, to one eighth of the initial rate, and\n(viii) effective on January 1, 2009, to the final rate of “Free”; and\n(c) if “P” is set out,\n(i) effective on January 1, 2003, to eight ninths of the initial rate,\n(ii) effective on January 1, 2004, to seven ninths of the initial rate,\n(iii) effective on January 1, 2005, to six ninths of the initial rate,\n(iv) effective on January 1, 2006, to five ninths of the initial rate,\n(v) effective on January 1, 2007, to four ninths of the initial rate,\n(vi) effective on January 1, 2008, to three ninths of the initial rate,\n(vii) effective on January 1, 2009, to two ninths of the initial rate,\n(viii) effective on January 1, 2010, to one ninth of the initial rate, and\n(ix) effective on January 1, 2011, to the final rate of “Free”.\n(6) [Rounding of specific rates] If a reduction under subsection (3) or (5) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(7) [Rounding of amounts] If a reduction under subsection (3) or (5) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (5) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2001, c. 28, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.1.html"
+  },
+  {
+    "id": "C-54.011-s49.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.2",
+    "marginal_note": "Extension of Costa Rica Tariff",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Costa Rica Tariff",
+    "text": "49.2 Notwithstanding any other provision of this Act and for the purpose of giving effect to Appendix III.1.6.1 of Annex III.1 of the Canada — Costa Rica Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Costa Rica Tariff to any imported goods under such conditions as are specified in the order.",
+    "history": "2001, c. 28, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.2.html"
+  },
+  {
+    "id": "C-54.011-s49.3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.3",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Costa Rica Tariff",
+    "text": "49.3 [Repealed, 2011, c. 24, s. 123]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.3.html"
+  },
+  {
+    "id": "C-54.011-s49.4",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.4",
+    "marginal_note": "Reduction of rate: “M” Staging",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Costa Rica Tariff",
+    "text": "49.4 The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List to reduce, subject to the conditions specified in the order, the initial rate for goods of a tariff item entitled to the Costa Rica Tariff in respect of which “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in that tariff item.",
+    "history": "2001, c. 28, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.4.html"
+  },
+  {
+    "id": "C-54.011-s49.41",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.41",
+    "marginal_note": "Application of PAT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Panama Tariff",
+    "text": "49.41\n(1) Subject to section 24, goods that originate in Panama are entitled to the Panama Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for PAT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for PAT] If “T1”, “T2” or “T3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “T1” is set out,\n(i) effective on the coming into force of this subsection, to two thirds of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”;\n(b) if “T2” is set out,\n(i) effective on the coming into force of this subsection, to four fifths of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to three fifths of the initial rate,\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to two fifths of the initial rate,\n(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to one fifth of the initial rate, and\n(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to the final rate of “Free”; and\n(c) if “T3” is set out,\n(i) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to nine tenths of the initial rate,\n(ii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to eight tenths of the initial rate,\n(iii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to seven tenths of the initial rate,\n(iv) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to six tenths of the initial rate,\n(v) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to five tenths of the initial rate,\n(vi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to four tenths of the initial rate,\n(vii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to three tenths of the initial rate,\n(viii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to two tenths of the initial rate,\n(ix) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to one tenth of the initial rate, and\n(x) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2012, c. 26, s. 42",
+    "last_amended": "2013-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.41.html"
+  },
+  {
+    "id": "C-54.011-s49.5",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.5",
+    "marginal_note": "Application of PT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Peru Tariff",
+    "text": "49.5\n(1) Subject to section 24, goods that originate in Peru are entitled to the Peru Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for PT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for PT] If “R1” or “R2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “R1” is set out,\n(i) effective on the coming into force of this subsection, to two thirds of the initial rate,\n(ii) effective on January 1, 2010, to one third of the initial rate, and\n(iii) effective on January 1, 2011, to the final rate of “Free”; and\n(b) if “R2” is set out,\n(i) effective on the coming into force of this subsection, to six sevenths of the initial rate,\n(ii) effective on January 1, 2010, to five sevenths of the initial rate,\n(iii) effective on January 1, 2011, to four sevenths of the initial rate,\n(iv) effective on January 1, 2012, to three sevenths of the initial rate,\n(v) effective on January 1, 2013, to two sevenths of the initial rate,\n(vi) effective on January 1, 2014, to one seventh of the initial rate, and\n(vii) effective on January 1, 2015, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.\n(8) [Extension of Peru Tariff] Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the Canada–Peru Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Peru Tariff to any imported goods subject to any condition that may be specified in the order.\n(9) [Limits on reduction of duty] The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Peru Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order.",
+    "history": "2009, c. 16, s. 42",
+    "last_amended": "2009-08-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.5.html"
+  },
+  {
+    "id": "C-54.011-s49.6",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.6",
+    "marginal_note": "Application of HNT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Honduras Tariff",
+    "text": "49.6\n(1) Subject to section 24, goods that originate in Honduras are entitled to the Honduras Tariff rates of customs duty.\n(2) [“A” final rate for HNT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for HNT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for HNT] If “U1” or “U2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “U1” is set out,\n(i) effective on the coming into force of this subsection, to two thirds of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”; and\n(b) if “U2” is set out,\n(i) effective on the coming into force of this subsection, to six sevenths of the initial rate,\n(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate,\n(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate,\n(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate,\n(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate,\n(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and\n(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.\n(8) [Extension of Honduras Tariff] Notwithstanding any other provision of this Act, for the purpose of giving effect to Annex 3.1 of the Canada–Honduras Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Honduras Tariff to any imported goods under such conditions as may be specified in the order.\n(9) [Limits on reduction of duty] The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Honduras Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order.",
+    "history": "2014, c. 14, s. 43",
+    "last_amended": "2014-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.6.html"
+  },
+  {
+    "id": "C-54.011-s49.7",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.7",
+    "marginal_note": "Application of KRT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Korea Tariff",
+    "text": "49.7\n(1) Subject to section 24, goods that originate in Korea are entitled to the Korea Tariff rates of customs duty.\n(2) [“A” final rate for KRT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for KRT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for KRT] If “V1”, “V2”, “V3” or “V4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “V1” is set out,\n(i) effective on the coming into force of this subsection, to 66.7% of the initial rate,\n(ii) effective on the day that is one year after the day on which this subsection comes into force, to 33.3% of the initial rate, and\n(iii) effective on the day that is two years after the day on which this subsection comes into force, to the final rate of “Free”;\n(b) if “V2” is set out,\n(i) effective on the coming into force of this subsection, to 80% of the initial rate,\n(ii) effective on the day that is one year after the day on which this subsection comes into force, to 60% of the initial rate,\n(iii) effective on the day that is two years after the day on which this subsection comes into force, to 40% of the initial rate,\n(iv) effective on the day that is three years after the day on which this subsection comes into force, to 20% of the initial rate, and\n(v) effective on the day that is four years after the day on which this subsection comes into force, to the final rate of “Free”;\n(c) if “V3” is set out,\n(i) effective on the coming into force of this subsection, to 90% of the initial rate,\n(ii) effective on the day that is one year after the day on which this subsection comes into force, to 80% of the initial rate,\n(iii) effective on the day that is two years after the day on which this subsection comes into force, to 70% of the initial rate,\n(iv) effective on the day that is three years after the day on which this subsection comes into force, to 60% of the initial rate,\n(v) effective on the day that is four years after the day on which this subsection comes into force, to 50% of the initial rate,\n(vi) effective on the day that is five years after the day on which this subsection comes into force, to 40% of the initial rate,\n(vii) effective on the day that is six years after the day on which this subsection comes into force, to 30% of the initial rate,\n(viii) effective on the day that is seven years after the day on which this subsection comes into force, to 20% of the initial rate,\n(ix) effective on the day that is eight years after the day on which this subsection comes into force, to 10% of the initial rate, and\n(x) effective on the day that is nine years after the day on which this subsection comes into force, to the final rate of “Free”; and\n(d) if “V4” is set out,\n(i) effective on the coming into force of this subsection, to 90.9% of the initial rate,\n(ii) effective on the day that is one year after the day on which this subsection comes into force, to 81.8% of the initial rate,\n(iii) effective on the day that is two years after the day on which this subsection comes into force, to 72.7% of the initial rate,\n(iv) effective on the day that is three years after the day on which this subsection comes into force, to 63.6% of the initial rate,\n(v) effective on the day that is four years after the day on which this subsection comes into force, to 54.5% of the initial rate,\n(vi) effective on the day that is five years after the day on which this subsection comes into force, to 45.5% of the initial rate,\n(vii) effective on the day that is six years after the day on which this subsection comes into force, to 36.4% of the initial rate,\n(viii) effective on the day that is seven years after the day on which this subsection comes into force, to 27.3% of the initial rate,\n(ix) effective on the day that is eight years after the day on which this subsection comes into force, to 18.2 per cent of the initial rate,\n(x) effective on the day that is nine years after the day on which this subsection comes into force, to 9.1% of the initial rate, and\n(xi) effective on the day that is ten years after the day on which this subsection comes into force, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts — fraction other than 0.5] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates less than 2%] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2014, c. 28, s. 47",
+    "last_amended": "2015-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.7.html"
+  },
+  {
+    "id": "C-54.011-s49.8",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.8",
+    "marginal_note": "Application of CEUT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Canada–European Union Tariff",
+    "text": "49.8\n(1) Subject to section 24, goods that originate in an EU country or other CETA beneficiary are entitled to the Canada–European Union Tariff rates of customs duty.\n(2) [“A” final rate for CEUT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CEUT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CEUT] If “W1”, “W2”, “W3” or “W4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “W1” is set out,\n(i) effective on the coming into force of this section, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which this section comes into force, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which this section comes into force, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which this section comes into force, to the final rate of “Free”;\n(b) if “W2” is set out,\n(i) effective on the coming into force of this section, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which this section comes into force, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which this section comes into force, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which this section comes into force, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which this section comes into force, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which this section comes into force, to the final rate of “Free”;\n(c) if “W3” is set out,\n(i) effective on the coming into force of this section, to seven eighths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which this section comes into force, to three quarters of the initial rate,\n(iii) effective on January 1 of the second year after the year in which this section comes into force, to five eighths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which this section comes into force, to one half of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which this section comes into force, to three eighths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which this section comes into force, to one quarter of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which this section comes into force, to one eighth of the initial rate, and\n(viii) effective on January 1 of the seventh year after the year in which this section comes into force, to the final rate of “Free”; and\n(d) if “W4” is set out,\n(i) effective on the fifth anniversary of the day on which this section comes into force, to two thirds of the initial rate,\n(ii) effective on January 1 of the sixth year after the year in which this section comes into force, to one third of the initial rate, and\n(iii) effective on January 1 of the seventh year after the year in which this section comes into force, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one percent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2017, c. 6, s. 97",
+    "last_amended": "2017-09-21",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.8.html"
+  },
+  {
+    "id": "C-54.011-s49.9",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.9",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Canada–European Union Tariff",
+    "text": "49.9 The Governor in Council may, on the recommendation of the Minister, make regulations defining the term “EU country or other CETA beneficiary”.",
+    "history": "2017, c. 6, s. 97",
+    "last_amended": "2017-09-21",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.9.html"
+  },
+  {
+    "id": "C-54.011-s49.91",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.91",
+    "marginal_note": "Extension and withdrawal of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Canada–European Union Tariff",
+    "text": "49.91\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to\n(a) extend entitlement to the Canada–European Union Tariff to any goods that originate in an EU country or other CETA beneficiary; or\n(b) withdraw entitlement to the Canada–European Union Tariff from any goods that originate in a country if, in the opinion of the Governor in Council, those goods are not entitled to that Tariff under the Canada–European Union Comprehensive Economic and Trade Agreement.\n(2) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Canada–European Union Tariff, indicate the goods to which entitlement to that Tariff is extended;\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and\n(d) must, if the order wholly or partially withdraws entitlement to the Canada–European Union Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence.",
+    "history": "2017, c. 6, s. 97",
+    "last_amended": "2017-09-21",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.91.html"
+  },
+  {
+    "id": "C-54.011-s49.92",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "49.92",
+    "marginal_note": "Application of UKT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "United Kingdom Tariff",
+    "text": "49.92\n(1) Subject to section 24, goods that originate in a CUKTCA beneficiary are entitled to the United Kingdom Tariff rates of customs duty.\n(2) [“A” final rate for UKT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UKT” in relation to goods entitled to the United Kingdom Tariff, the United Kingdom Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for UKT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UKT” in relation to goods entitled to the United Kingdom Tariff, the United Kingdom Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.",
+    "history": "2021, c. 1, s. 37",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 49.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-49.92.html"
+  },
+  {
+    "id": "C-54.011-s50",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "50",
+    "marginal_note": "Application of CIAT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Canada–Israel Agreement Tariff",
+    "text": "50\n(1) Subject to section 24, goods that originate in Israel or another CIFTA beneficiary are entitled to the Canada–Israel Agreement Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CIAT” in relation to goods entitled to the Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for CIAT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CIAT” in relation to goods entitled to the Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-50.html"
+  },
+  {
+    "id": "C-54.011-s51",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "51",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Canada–Israel Agreement Tariff",
+    "text": "51 [Repealed, 2019, c. 6, s. 9]",
+    "history": "",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-51.html"
+  },
+  {
+    "id": "C-54.011-s52",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Canada–Israel Agreement Tariff",
+    "text": "52\n(1) The Governor in Council may, on the recommendation of the Minister, make regulations defining the expressions Israel or another CIFTA beneficiary and imported from Israel or another CIFTA beneficiary.\n(2) [Incorporation by reference] For greater certainty, a regulation made under subsection (1) incorporating by reference any document or enactment may incorporate it as amended from time to time.",
+    "history": "1997, c. 36, s. 52; 2015, c. 3, s. 65(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.html"
+  },
+  {
+    "id": "C-54.011-s52.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.1",
+    "marginal_note": "Application of IT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Iceland Tariff",
+    "text": "52.1\n(1) Subject to section 24, goods that are entitled to the Iceland Tariff are entitled to the Iceland Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for IT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for IT] If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “Q1” is set out,\n(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,\n(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,\n(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,\n(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,\n(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,\n(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,\n(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and\n(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and\n(b) if “Q2” is set out,\n(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,\n(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,\n(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,\n(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,\n(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,\n(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,\n(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,\n(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,\n(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,\n(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,\n(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,\n(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and\n(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2009, c. 6, s. 33",
+    "last_amended": "2009-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.1.html"
+  },
+  {
+    "id": "C-54.011-s52.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.2",
+    "marginal_note": "Application of NT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Norway Tariff",
+    "text": "52.2\n(1) Subject to section 24, goods that are entitled to the Norway Tariff are entitled to the Norway Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for NT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for NT] If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “Q1” is set out,\n(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,\n(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,\n(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,\n(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,\n(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,\n(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,\n(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and\n(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and\n(b) if “Q2” is set out,\n(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,\n(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,\n(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,\n(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,\n(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,\n(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,\n(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,\n(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,\n(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,\n(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,\n(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,\n(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and\n(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2009, c. 6, s. 33",
+    "last_amended": "2009-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.2.html"
+  },
+  {
+    "id": "C-54.011-s52.3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.3",
+    "marginal_note": "Application of SLT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Switzerland–Liechtenstein Tariff",
+    "text": "52.3\n(1) Subject to section 24, goods that are entitled to the Switzerland–Liechtenstein Tariff are entitled to the Switzerland–Liechtenstein Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the final rate.\n(3) [“F” staging for SLT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for SLT] If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “Q1” is set out,\n(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,\n(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,\n(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,\n(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,\n(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,\n(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,\n(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and\n(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and\n(b) if “Q2” is set out,\n(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,\n(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,\n(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,\n(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,\n(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,\n(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,\n(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,\n(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,\n(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,\n(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,\n(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,\n(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and\n(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(7) [Elimination of rates of less than two per cent] If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2009, c. 6, s. 33",
+    "last_amended": "2009-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.3.html"
+  },
+  {
+    "id": "C-54.011-s52.4",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.4",
+    "marginal_note": "Application of JT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Jordan Tariff",
+    "text": "52.4\n(1) Subject to section 24, goods that originate in Jordan are entitled to the Jordan Tariff rates of customs duty.\n(2) [“A” final rate] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for JT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Rounding of specific rates] If a reduction under subsection (3) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(5) [Rounding of amounts] If a reduction under subsection (3) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(6) [Elimination of rates of less than two per cent] If a reduction under subsection (3) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2012, c. 18, s. 36",
+    "last_amended": "2012-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.4.html"
+  },
+  {
+    "id": "C-54.011-s52.5",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.5",
+    "marginal_note": "Application of UAT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Ukraine Tariff",
+    "text": "52.5\n(1) Subject to section 24, goods that originate in Ukraine are entitled to the Ukraine Tariff rates of customs duty.\n(2) [“A” final rate for UAT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UAT” in relation to goods entitled to the Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for UAT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UAT” in relation to goods entitled to the Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.",
+    "history": "2017, c. 8, s. 36",
+    "last_amended": "2017-08-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.5.html"
+  },
+  {
+    "id": "C-54.011-s52.6",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.6",
+    "marginal_note": "Application of CPTPT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Trans-Pacific Partnership Tariff",
+    "text": "52.6\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff rates of customs duty.\n(2) [“A” final rate for CPTPT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPTPT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPTPT] If “X1”, “X2”, “X3”, “X4”, “X5”, “X6” or “X7” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X1” is set out,\n(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to the final rate of “Free”;\n(b) if “X2” is set out,\n(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to the final rate of “Free”;\n(c) if “X3” is set out,\n(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to the final rate of “Free”;\n(d) if “X4” is set out,\n(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that Agreement comes into force, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that Agreement comes into force, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that Agreement comes into force, to the final rate of “Free”;\n(e) if “X5” is set out,\n(i) effective on January 1 of the eighth year after the year in which the Comprehensive and Progressive Trans-Pacific Partnership Agreement comes into force, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that Agreement comes into force, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”;\n(f) if “X6” is set out,\n(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”; and\n(g) if “X7” is set out,\n(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.6.html"
+  },
+  {
+    "id": "C-54.011-s52.61",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.61",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Trans-Pacific Partnership Tariff",
+    "text": "52.61\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.61.html"
+  },
+  {
+    "id": "C-54.011-s52.62",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.62",
+    "marginal_note": "Application of CPAUT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Australia Tariff",
+    "text": "52.62\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Australia Tariff are entitled to the Comprehensive and Progressive Australia Tariff rates of customs duty.\n(2) [“A” final rate for CPAUT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPAUT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPAUT] If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X8” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X9” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X10” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X11” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X12” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X13” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X14” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts – fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.62.html"
+  },
+  {
+    "id": "C-54.011-s52.63",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.63",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Australia Tariff",
+    "text": "52.63\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Australia Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Australia Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.63.html"
+  },
+  {
+    "id": "C-54.011-s52.64",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.64",
+    "marginal_note": "Application of CPBNT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Brunei Tariff",
+    "text": "52.64\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Brunei Tariff are entitled to the Comprehensive and Progressive Brunei Tariff rates of customs duty.\n(2) [“A” final rate for CPBNT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPBNT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPBNT] If “X15”, “X16”, “X17”, “X18”, “X19”, “X20” or “X21” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X15” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X16” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X17” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X18” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X19” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X20” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X21” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.64.html"
+  },
+  {
+    "id": "C-54.011-s52.65",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.65",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Brunei Tariff",
+    "text": "52.65\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Brunei Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.65.html"
+  },
+  {
+    "id": "C-54.011-s52.66",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.66",
+    "marginal_note": "Application of CPCLT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Chile Tariff",
+    "text": "52.66\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Chile Tariff are entitled to the Comprehensive and Progressive Chile Tariff rates of customs duty.\n(2) [“A” final rate for CPCLT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPCLT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPCLT] If “X22”, “X23”, “X24”, “X25”, “X26”, “X27” or “X28” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X22” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X23” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X24” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X25” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X26” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X27” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X28” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.66.html"
+  },
+  {
+    "id": "C-54.011-s52.67",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.67",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Chile Tariff",
+    "text": "52.67\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Chile Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Chile Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.67.html"
+  },
+  {
+    "id": "C-54.011-s52.68",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.68",
+    "marginal_note": "Application of CPJPT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Japan Tariff",
+    "text": "52.68\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan Tariff rates of customs duty.\n(2) [“A” final rate for CPJPT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPJPT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPJPT] If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X29” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X30” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X31” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X32” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X33” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X34” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X35” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.68.html"
+  },
+  {
+    "id": "C-54.011-s52.69",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.69",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Japan Tariff",
+    "text": "52.69\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Japan Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Japan Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.69.html"
+  },
+  {
+    "id": "C-54.011-s52.7",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.7",
+    "marginal_note": "Application of CPMYT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Malaysia Tariff",
+    "text": "52.7\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive Malaysia Tariff rates of customs duty.\n(2) [“A” final rate for CPMYT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPMYT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPMYT] If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X36” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X37” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X38” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X39” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X40” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X41” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X42” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.7.html"
+  },
+  {
+    "id": "C-54.011-s52.71",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.71",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Malaysia Tariff",
+    "text": "52.71\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Malaysia Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Malaysia Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.71.html"
+  },
+  {
+    "id": "C-54.011-s52.72",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.72",
+    "marginal_note": "Application of CPMXT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Mexico Tariff",
+    "text": "52.72\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Mexico Tariff are entitled to the Comprehensive and Progressive Mexico Tariff rates of customs duty.\n(2) [“A” final rate for CPMXT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPMXT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPMXT] If “X43”, “X44”, “X45”, “X46”, “X47”, “X48” or “X49” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X43” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X44” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X45” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X46” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X47” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X48” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X49” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.72.html"
+  },
+  {
+    "id": "C-54.011-s52.73",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.73",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Mexico Tariff",
+    "text": "52.73\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Mexico Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Mexico Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.73.html"
+  },
+  {
+    "id": "C-54.011-s52.74",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.74",
+    "marginal_note": "Application of CPNZT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive New Zealand Tariff",
+    "text": "52.74\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive New Zealand Tariff are entitled to the Comprehensive and Progressive New Zealand Tariff rates of customs duty.\n(2) [“A” final rate for CPNZT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPNZT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPNZT] If “X50”, “X51”, “X52”, “X53”, “X54”, “X55” or “X56” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X50” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X51” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X52” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X53” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X54” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X55” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X56” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.74.html"
+  },
+  {
+    "id": "C-54.011-s52.75",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.75",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive New Zealand Tariff",
+    "text": "52.75\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive New Zealand Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive New Zealand Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.75.html"
+  },
+  {
+    "id": "C-54.011-s52.76",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.76",
+    "marginal_note": "Application of CPPET",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Peru Tariff",
+    "text": "52.76\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Peru Tariff are entitled to the Comprehensive and Progressive Peru Tariff rates of customs duty.\n(2) [“A” final rate for CPPET] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPPET] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPPET] If “X57”, “X58”, “X59”, “X60”, “X61”, “X62” or “X63” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X57” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X58” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X59” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X60” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X61” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X62” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X63” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.76.html"
+  },
+  {
+    "id": "C-54.011-s52.77",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.77",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Peru Tariff",
+    "text": "52.77\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Peru Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Peru Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.77.html"
+  },
+  {
+    "id": "C-54.011-s52.78",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.78",
+    "marginal_note": "Application of CPSGT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Singapore Tariff",
+    "text": "52.78\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Singapore Tariff are entitled to the Comprehensive and Progressive Singapore Tariff rates of customs duty.\n(2) [“A” final rate for CPSGT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPSGT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPSGT] If “X64”, “X65”, “X66”, “X67”, “X68”, “X69” or “X70” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X64” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X65” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X66” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X67” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X68” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X69” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X70” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.78.html"
+  },
+  {
+    "id": "C-54.011-s52.79",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.79",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Singapore Tariff",
+    "text": "52.79\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Singapore Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Singapore Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.79.html"
+  },
+  {
+    "id": "C-54.011-s52.8",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.8",
+    "marginal_note": "Application of CPVNT",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Vietnam Tariff",
+    "text": "52.8\n(1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Vietnam Tariff are entitled to the Comprehensive and Progressive Vietnam Tariff rates of customs duty.\n(2) [“A” final rate for CPVNT] If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the final rate of “Free”.\n(3) [“F” staging for CPVNT] If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.\n(4) [Staging for CPVNT] If “X71”, “X72”, “X73”, “X74”, “X75”, “X76” or “X77” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced\n(a) if “X71” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to three quarters of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;\n(b) if “X72” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to five sixths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;\n(c) if “X73” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to six sevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;\n(d) if “X74” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to ten elevenths of the initial rate,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,\n(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,\n(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,\n(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,\n(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,\n(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and\n(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;\n(e) if “X75” is set out,\n(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam occurs, to three quarters of the initial rate,\n(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,\n(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and\n(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;\n(f) if “X76” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to one quarter of the initial rate, and\n(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and\n(g) if “X77” is set out,\n(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to a rate of 5.5 per cent,\n(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,\n(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,\n(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and\n(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.\n(5) [Rounding of specific rates] If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.\n(6) [Rounding of amounts] If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.\n(7) [Rounding of amounts — fraction other than 0.5] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.\n(8) [Elimination of rates of less than 2%] If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.8.html"
+  },
+  {
+    "id": "C-54.011-s52.81",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "52.81",
+    "marginal_note": "Extension of entitlement",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 3 - Tariff Treatments",
+    "heading": "Comprehensive and Progressive Vietnam Tariff",
+    "text": "52.81\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Vietnam Tariff to any goods that originate in a CPTPP country.\n(2) [Retroactivity] An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam.\n(3) [Content of order] An order made under subsection (1)\n(a) must specify the date on which the order becomes effective;\n(b) must, if the order partially extends entitlement to the Comprehensive and Progressive Vietnam Tariff, indicate the goods to which entitlement to that Tariff is extended; and\n(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.",
+    "history": "2018, c. 23, s. 43",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 52.81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-52.81.html"
+  },
+  {
+    "id": "C-54.011-s53",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "53",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Special Measures",
+    "text": "53\n(1) The definitions in this subsection apply in this section.\ngovernment, in respect of a country other than Canada, includes\n(a) a provincial, state, municipal or other local or regional government in the country;\n(b) a person, agency or institution acting on behalf of, or under the authority of a law or other enactment passed by, the government of the country or a provincial, state, municipal or other local or regional government of the country; and\n(c) an association of sovereign states of which the country is a member. (gouvernement)\ntrade agreement means an agreement or arrangement relating to international trade to which the Government of Canada is a party. (accord commercial)\n(2) [Governor in Council may make orders] Notwithstanding this Act or any other Act of Parliament, the Governor in Council may, on the recommendation of the Minister and of the Minister of Foreign Affairs, by order, for the purpose of enforcing Canada’s rights under a trade agreement in relation to a country or of responding to acts, policies or practices of the government of a country that adversely affect, or lead directly or indirectly to adverse effects on, trade in goods or services of Canada, do any one or more of the following:\n(a) suspend or withdraw rights or privileges granted by Canada to any country under a trade agreement or Act of Parliament;\n(b) make goods that originate in any country or that are entitled to a tariff treatment provided for by regulations made under section 16, or a class of such goods, subject to a surtax in an amount, in addition to the customs duty provided in this Act and the duties imposed under any Act of Parliament or in any regulation or order made under any Act of Parliament, for those goods or that class of goods;\n(c) include on the Import Control List established under section 5 of the Export and Import Permits Act goods that originate in any country or are entitled to a tariff treatment provided for by any regulations made under section 16, or a class of such goods; and\n(d) notwithstanding any regulations made under section 16, levy, in respect of goods or a class of goods that originate in any country, a duty that varies from time to time as the quantity of those goods imported during a period specified in the order equals or exceeds totals set out in the order.\n(3) [Removal from Import Control List] If, by an order made under subsection (2), goods are included on the Import Control List referred to in paragraph (2)(c), those goods are deemed to have been removed from that List when the order is repealed or otherwise ceases to have effect.\n(3.1) [Retroactivity] An order made under subsection (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this subsection comes into force.\n(4) [Order tabled in Parliament] The Minister shall cause a copy of any order made under subsection (2) to be laid before Parliament on any of the first 15 days after the making of the order that either House of Parliament is sitting.\n(5) [Regulations] The Governor in Council may, on the recommendation of the Minister, make such regulations as the Governor in Council considers necessary for the carrying out of the purposes of this section and for its enforcement.",
+    "history": "1997, c. 36, s. 53; 2020, c. 1, s. 191",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-53.html"
+  },
+  {
+    "id": "C-54.011-s54",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "54",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "54 The definitions in this section apply in sections 55 to 67.\ncontribute importantly, in respect of goods imported from one of the following countries, means to be an important cause, but not necessarily the most important cause:\nChile\nMexico\nUnited States (contribuer de manière importante)\nprincipal cause, in respect of goods imported from one of the following countries, means an important cause that is no less important than any other cause:\nColombia\nKorea\nPanama\nPeru (cause principale)\nsurge, in respect of goods imported from\n(a) the United States or Mexico, means a significant increase in imports over the trend for a recent representative base period; or\n(b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile Free Trade Agreement. (augmentation subite)",
+    "history": "1997, c. 36, s. 54; 2009, c. 16, s. 43; 2010, c. 4, s. 36; 2011, c. 24, s. 124; 2012, c. 26, s. 43; 2014, c. 28, s. 48; 2020, c. 1, s. 192",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-54.html"
+  },
+  {
+    "id": "C-54.011-s55",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "55",
+    "marginal_note": "Surtax under certain conditions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "55\n(1) Subject to sections 56, 57, 59 and 61, if at any time it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister or of an inquiry made by the Canadian International Trade Tribunal under section 20 or 26 of the Canadian International Trade Tribunal Act, that goods are being imported under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, make any such goods imported from a country specified in the order, when imported into Canada or a region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax\n(a) at a rate specified in the order; or\n(b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order.\n(2) [Maximum rate] The rate specified under subsection (1) may not exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy serious injury to domestic producers of like or directly competitive goods.\n(3) [Minister’s report] A report of the Minister referred to in subsection (1) may be made only if\n(a) there are, in the opinion of the Minister, critical circumstances; or\n(b) the report relates to perishable agricultural goods.\n(4) [Inquiry] If an order is made under subsection (1) on the basis of a report of the Minister, the Governor in Council shall immediately refer the matter to the Canadian International Trade Tribunal for an inquiry under paragraph 20(a) of the Canadian International Trade Tribunal Act.\n(5) [Prohibition against further orders] Subject to subsection (6), no order may be made under subsection (1) with respect to goods that have already been the subject of an order made under that subsection or subsection 5(3) of the Export and Import Permits Act unless, after the expiry of the order and any related orders made under subsection 5(3.2) or (4.1) of that Act or section 60 or subsection 63(1), there has elapsed a period equal to the greater of two years and the total period during which the order or orders were in effect.\n(6) [Exception] If an order made under subsection (1) was effective with respect to goods for a period of 180 days or less, a further order may be made under that subsection with respect to those goods if\n(a) at least one year has elapsed since the previous order took effect; and\n(b) not more than two orders have been made with respect to the goods under subsection (1) within the period of five years before the further order takes effect.",
+    "history": "1997, c. 36, s. 55; 2019, c. 22, s. 1",
+    "last_amended": "2021-06-21",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-55.html"
+  },
+  {
+    "id": "C-54.011-s56",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "56",
+    "marginal_note": "Period and repeal",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "56\n(1) An order made under subsection 55(1)\n(a) subject to sections 62 and 63, has effect for a period not exceeding four years; and\n(b) may be amended or repealed at any time by the Governor in Council on the recommendation of the Minister unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 64.\n(2) [Cessation] If an order is made under subsection 55(1) on the basis of a report of the Minister, the order ceases to have effect at the end of the two hundredth day after the day on which the order is made unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council, on the basis of an inquiry made under section 20 or 26 of the Canadian International Trade Tribunal Act, that the goods described in the report of the Minister are being imported from a country named in the report under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-56.html"
+  },
+  {
+    "id": "C-54.011-s57",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "57",
+    "marginal_note": "Exception for certain agricultural goods",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "57 No order may be made under subsection 55(1), on the basis of a report of the Minister, with respect to any prescribed agricultural goods that may be subject to a surtax under subsection 68(1).",
+    "history": "1997, c. 36, s. 57; 2011, c. 24, s. 125",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-57.html"
+  },
+  {
+    "id": "C-54.011-s58",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "58",
+    "marginal_note": "Refund orders",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "58 For the purpose of carrying out Article 6 of the Agreement on Safeguards in Annex 1A of the World Trade Organization Agreement, the Governor in Council may, on the recommendation of the Minister, by order, refund any surtaxes imposed under an order made under subsection 55(1) on the basis of a report made by the Minister.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-58.html"
+  },
+  {
+    "id": "C-54.011-s59",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "59",
+    "marginal_note": "Free trade partner emergency measures",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "59\n(1) An order under subsection 55(1) may be made applicable to goods of any kind imported from a free trade partner only if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act or a report of the Minister, that\n(a) the quantity of those goods represents a substantial share of total imports of goods of the same kind;\n(b) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, contributes importantly to serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and\n(c) in the case of goods imported from any other free trade partner, the quantity of those goods contributes importantly to serious injury or threat of serious injury to domestic producers of like or directly competitive goods.\n(2) [Duration of order] If an order that applies to goods imported from a free trade partner by virtue of subsection (1) is made under subsection 55(1) on the basis of a report of the Minister, the order ceases to have effect with respect to those goods at the end of the two hundredth day after the day on which the order is made, except that it remains in effect for the period, not exceeding four years, that is specified in the order if, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council under the Canadian International Trade Tribunal Act that\n(a) the quantity of those goods as described in the report of the Minister is substantial in comparison with the quantity of goods of the same kind imported from other countries;\n(b) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and\n(c) in the case of goods imported from any other free trade partner, the quantity of those goods contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.\n(3) [Repeal] If an order that applies to goods imported from a free trade partner in accordance with subsection (1) is made under subsection 55(1) on the basis of a report of the Minister, the Governor in Council shall repeal the order if the Governor in Council is satisfied on the basis of a report of the Canadian International Trade Tribunal, made under the Canadian International Trade Tribunal Act, that the quantity of those goods is not substantial in comparison with the quantity of goods of the same kind imported from other countries or\n(a) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, that the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, does not contribute importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and\n(b) in the case of goods imported from any other free trade partner, that the quantity of those goods does not contribute importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.",
+    "history": "1997, c. 36, s. 59; 2020, c. 1, s. 193",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-59.html"
+  },
+  {
+    "id": "C-54.011-s59.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "59.1",
+    "marginal_note": "Emergency measures",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "59.1 An order made under subsection 55(1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:\nColombia\nKorea\nPanama\nPeru",
+    "history": "2009, c. 16, s. 44; 2010, c. 4, s. 37; 2011, c. 24, s. 126; 2012, c. 26, s. 44; 2014, c. 28, s. 49",
+    "last_amended": "2015-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 59.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-59.1.html"
+  },
+  {
+    "id": "C-54.011-s60",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "60",
+    "marginal_note": "Surtax on goods imported from a free trade partner",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "60 If an order has been made under subsection 55(1) or 63(1) imposing a surtax that does not apply to goods imported from a free trade partner because the goods did not meet the conditions set out in subsection 59(1) or 63(4) and the Governor in Council is satisfied, on the recommendation of the Minister made as a result of an inquiry by the Canadian International Trade Tribunal, that there has been a surge of those goods on or after the coming into force of the order and that, as a result of that surge, the effectiveness of the imposition of the surtax is being undermined, the Governor in Council may, by order, make any such goods, when imported into Canada or into any region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax\n(a) at a rate specified in the order; or\n(b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order.\nThe rate may not exceed the rate that, in the opinion of the Governor in Council, is sufficient to prevent the undermining of the order made under subsection 55(1) or 63(1).",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-60.html"
+  },
+  {
+    "id": "C-54.011-s61",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "61",
+    "marginal_note": "Rate",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "61\n(1) The rate of a surtax imposed under subsection 55(1), section 60 or subsection 63(1) on goods imported from a free trade partner need not be the same rate as that imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country, but must not exceed the rate of surtax imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country.\n(2) [Limitation] If the Governor in Council makes an order under subsection 55(1) or 63(1) that applies to goods imported from a free trade partner that meet the conditions set out in subsection 59(1) or 63(4) or makes an order under section 60, the Governor in Council shall be guided, as the case may be, by\n(a) subparagraph 5(b) of Article 10.2 of the Canada–United States–Mexico Agreement;\n(b) subparagraph 5(b) of Article F-02 of the Canada–Chile Free Trade Agreement; or\n(c) subparagraph 5(b) of Article 4.6 of the Canada–Israel Free Trade Agreement.",
+    "history": "1997, c. 36, s. 61; 2020, c. 1, s. 194",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-61.html"
+  },
+  {
+    "id": "C-54.011-s62",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "62",
+    "marginal_note": "Repeal or amendment of surtax order",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "62 If at any time it appears to the satisfaction of the Governor in Council, as a result of a mid-term review by the Canadian International Trade Tribunal under section 19.02 of the Canadian International Trade Tribunal Act, that an order imposing or extending the application of a surtax under subsection 55(1), section 60 or subsection 63(1) should be repealed or amended, the Governor in Council may, on the recommendation of the Minister, by order, repeal or amend the order.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-62.html"
+  },
+  {
+    "id": "C-54.011-s63",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "63",
+    "marginal_note": "Extension order",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "63\n(1) Subject to subsections (4) and (4.1), if, at any time before the expiry of an order with respect to any goods made under this subsection, subsection 55(1) or section 60 or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act, that\n(a) an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods, and\n(b) there is evidence that the domestic producers of like or directly competitive goods are adjusting, as determined in accordance with any regulations made under paragraph 40(b) of the Canadian International Trade Tribunal Act,\nthe Governor in Council may, on the recommendation of the Minister, make an extension order imposing a surtax on any goods specified in the previous order imported from any country specified in the extension order.\n(2) [Scope and rate] If an extension order is made under subsection (1),\n(a) the extension order applies to goods imported into Canada, or any region or part of Canada, specified in the order during the period that the order is in effect; and\n(b) the rate of the surtax imposed by the extension order must, subject to subsection (3),\n(i) be at a rate specified in the extension order, or\n(ii) be at a rate specified in the extension order that varies from time to time as the quantity of the goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds totals specified in the order.\n(3) [Maximum rate] The rate specified in the extension order may not exceed\n(a) the lowest of any rates previously imposed with respect to the goods under subsection (1) or 55(1) or section 60; and\n(b) the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy serious injury to domestic producers of like or directly competitive goods and to facilitate the adjustment of the domestic producers.\n(4) [Exception for goods imported from a free trade partner] An order made under subsection (1) may apply to goods imported from a free trade partner only if it appears to the satisfaction of the Governor in Council, on the basis of a report made under the Canadian International Trade Tribunal Act, that\n(a) the quantity of those goods represents a substantial share of the total imports of goods of the same kind;\n(b) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and\n(c) in the case of goods imported from any other free trade partner, the quantity of those goods contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.\n(4.1) [Exception for goods imported] An order made under subsection (1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:\nColombia\nKorea\nPanama\nPeru\n(5) [Period and repeal of extension orders] Every extension order made under subsection (1)\n(a) remains in effect, subject to this section, for the period that is specified in the order, but the total of the specified period and the periods during which the goods were subject to related orders made under subsection (1) or 55(1) or section 60 or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act may not exceed eight years; and\n(b) may, notwithstanding any other provision of this section, be amended or repealed at any time by the Governor in Council on the recommendation of the Minister, unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 64.",
+    "history": "1997, c. 36, s. 63; 2009, c. 16, s. 45; 2010, c. 4, s. 38; 2011, c. 24, s. 127; 2012, c. 26, s. 45; 2014, c. 28, s. 50; 2020, c. 1, s. 195",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-63.html"
+  },
+  {
+    "id": "C-54.011-s64",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "64",
+    "marginal_note": "Resolution of Parliament of cessation",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "64 Notwithstanding sections 55 to 63 and 65 to 67, if a resolution directing that an order made under subsection 55(1), section 60 or subsection 63(1) cease to have effect is adopted by both Houses of Parliament, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-64.html"
+  },
+  {
+    "id": "C-54.011-s65",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "65",
+    "marginal_note": "Notice in Canada Gazette",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "65 If an order made under\n(a) subsection 55(1) remains in effect by reason of subsection 56(2) or 59(2), or\n(b) subsection 55(1), section 60 or subsection 63(1) ceases to have effect by reason of a resolution of both Houses of Parliament,\nthe Minister shall cause a notice to that effect to be published in the Canada Gazette.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-65.html"
+  },
+  {
+    "id": "C-54.011-s66",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "66",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "66 The Governor in Council may make regulations for carrying out the purposes of sections 55 to 65 and may, by order, suspend a surtax or rate in whole or in part from application to the goods of any country or any class of such goods.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-66.html"
+  },
+  {
+    "id": "C-54.011-s67",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "67",
+    "marginal_note": "Decision of Governor in Council final",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Global Emergency Measures",
+    "text": "67 The decision of the Governor in Council is final on any question that may arise regarding the application of the surtax or rate imposed under sections 55 to 66.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-67.html"
+  },
+  {
+    "id": "C-54.011-s68",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "68",
+    "marginal_note": "Surtax order",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures for Agricultural Goods",
+    "text": "68\n(1) Notwithstanding this Act or any other Act of Parliament but subject to subsections (2) to (7), the Governor in Council may, on the recommendation of the Minister, by order, make any prescribed agricultural goods specified in the order subject to\n(a) a surtax, at a rate specified in the order, that is in addition to any other duty imposed under this Act or any other Act of Parliament relating to customs; and\n(b) any conditions set out in the order relating to the imposition of the surtax.\n(2) [Conditions for making order] Before recommending that an order be made under subsection (1), the Minister must be satisfied, on the basis of a report by the Minister of Agriculture and Agri-Food, that the conditions, set out in Article 5 of the Agreement on Agriculture in Annex 1A of the World Trade Organization Agreement, for the imposition of a surtax on the prescribed agricultural goods have been met.\n(3) [Non-application to goods in transit] The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that\n(a) before the coming into force of the order, the goods were purchased for importation in the expectation in good faith that subsection (1) would not have applied to those goods; and\n(b) at the time that the order comes into force, the goods were in transit to the purchaser in Canada.\n(4) [Resolution of Parliament of cessation] If both Houses of Parliament adopt a resolution directing that an order made under subsection (1) cease to have effect, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.\n(5) [Notice in Canada Gazette] If an order under subsection (1) ceases to have effect as a result of a resolution of both Houses of Parliament, the Minister shall cause a notice to that effect to be published in the Canada Gazette.\n(6) [Regulations] The Governor in Council may, on the recommendation of the Minister, make regulations\n(a) prescribing agricultural goods for the purposes of this section in respect of any country;\n(b) prescribing terms and conditions governing the making of orders under subsection (1); and\n(c) generally for carrying out the purposes and provisions of this section.\n(7) [Exemption from Statutory Instruments Act] An order under subsection (1) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act.\n(8) [Publication] Every order made under subsection (1) must be published in the Canada Gazette.",
+    "history": "1997, c. 36, s. 68; 1999, c. 17, s. 130; 2005, c. 38, s. 87",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-68.html"
+  },
+  {
+    "id": "C-54.011-s69",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "69",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures for Agricultural Goods",
+    "text": "69 [Repealed, 2020, c. 1, s. 196]",
+    "history": "",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-69.html"
+  },
+  {
+    "id": "C-54.011-s70",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "70",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures for Agricultural Goods",
+    "text": "70 [Repealed, 2020, c. 1, s. 196]",
+    "history": "",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-70.html"
+  },
+  {
+    "id": "C-54.011-s71",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71",
+    "marginal_note": "Non-application",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Chile",
+    "text": "71\n(1) This section does not apply in respect of textile and apparel goods set out in Appendix 1.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement.\n(2) [Order by Governor in Council] Subject to subsection (3), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.012(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.05) of that Act, that goods that are entitled to the Chile Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order,\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 46;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before July 5, 1997; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Chile Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on July 4, 1997, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.\n(3) [Terms and conditions] An order under subsection (2)\n(a) may not be made more than once during the period beginning on July 5, 1997 and ending on December 31, 2002 in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may be made after December 31, 2002 only if it is based on an agreement between the Government of Canada and the Government of the Republic of Chile relating to the application of subsection (2).\n(4) [Rate of duty when order ceases to have effect] If an order made under subsection (2) ceases to have effect in a particular calendar year,\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 46; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).\n(5) [Specification of applicable rate] For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 46, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 46.\n(6) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.\n(7) [Reference to customs duty in effect] For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is\n(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and\n(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.",
+    "history": "1997, c. 36, s. 71; 2018, c. 27, s. 72",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.html"
+  },
+  {
+    "id": "C-54.011-s71.01",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.01",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Colombia",
+    "text": "71.01\n(1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0121(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.061) of that Act, that goods that are entitled to the Colombia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.01; and\n(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Colombia Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on January 1, 2007.\n(2) [Terms and conditions] An order under subsection (1)\n(a) may not be made more than once in respect of goods of any particular kind;\n(b) may only remain in effect for the period, not exceeding three years, that is specified in the order; and\n(c) may only be made during the period beginning on the day on which this subsection comes into force and ending\n(i) if the order is in respect of goods for which the Colombia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than 10 years, on the day that is 10 years after the day on which this subsection comes into force, and\n(ii) if the order is in respect of goods for which the Colombia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods.\n(3) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.01.\n(4) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.",
+    "history": "2010, c. 4, s. 39",
+    "last_amended": "2011-08-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.01.html"
+  },
+  {
+    "id": "C-54.011-s71.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.1",
+    "marginal_note": "Non-application",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Costa Rica",
+    "text": "71.1\n(1) This section does not apply in respect of textile and apparel goods set out in Appendix III.1.1.1 of Annex III.1 of the Canada — Costa Rica Free Trade Agreement.\n(2) [Order by Governor in Council] Subject to subsections (3) and (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.013(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.07) of that Act, that goods that are entitled to the Costa Rica Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.1;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Costa Rica Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.\n(3) [Terms and conditions] An order under subsection (2)\n(a) may not be made more than twice during the period beginning on the coming into force of this subsection and ending on the date that is seven years after the coming into force of this subsection in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may be made after the date that is seven years after the coming into force of this subsection only if it is based on an agreement between the Government of Canada and the Government of the Republic of Costa Rica relating to the application of subsection (2).\n(4) [Application of measures a second time] A measure referred to in an order made under subsection (2) may be applied a second time if\n(a) the period of time that has elapsed since the initial application of the measure ended is equal to at least one half the initial period of application;\n(b) the rate of duty for the first year of the second action is not greater than the rate that would be in effect in accordance with the Schedule of Canada referred to in Annex III.3.1 of the Canada — Costa Rica Free Trade Agreement, entitled “Tariff Elimination”, at the time the first action was imposed; and\n(c) the rate of duty applicable to any subsequent year is reduced in equal steps such that the duty rate in the final year of the action is equivalent to the rate provided for in the Schedule of Canada referred to in Annex III.3.1 of the Canada — Costa Rica Free Trade Agreement, entitled “Tariff Elimination”, for that year.\n(5) [Rate of duty when order ceases to have effect] If an order made under subsection (2) ceases to have effect in a particular calendar year,\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 49.1; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (6).\n(6) [Specification of applicable rate] For the purposes of subsection (5), the Minister shall, by order, specify that the rate referred to in paragraph (5)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 49.1, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 49.1.\n(7) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.\n(8) [Reference to customs duty in effect] For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is\n(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and\n(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.",
+    "history": "2001, c. 28, s. 38; 2018, c. 27, s. 73",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.1.html"
+  },
+  {
+    "id": "C-54.011-s71.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.2",
+    "marginal_note": "Orders by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Iceland",
+    "text": "71.2\n(1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.014(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.09) of that Act, that goods that are entitled to the Iceland Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.1;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Iceland Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.\n(2) [Terms and conditions] An order under subsection (1)\n(a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Republic of Iceland relating to the application of subsection (1).\n(3) [Certain tariff items] An order under subsection (1)\n(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.\n(4) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year,\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.1; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).\n(5) [Specification of applicable rate] For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.1, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.1.\n(6) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.\n(7) [Reference to customs duty in effect] For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is\n(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and\n(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.",
+    "history": "2009, c. 6, s. 34; 2018, c. 27, s. 74",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.2.html"
+  },
+  {
+    "id": "C-54.011-s71.3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.3",
+    "marginal_note": "Orders by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Norway",
+    "text": "71.3\n(1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.015(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.091) of that Act, that goods that are entitled to the Norway Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.2;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Norway Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.\n(2) [Terms and conditions] An order under subsection (1)\n(a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Kingdom of Norway relating to the application of subsection (1).\n(3) [Certain tariff items] An order under subsection (1)\n(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.\n(4) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year,\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.2; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).\n(5) [Specification of applicable rate] For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.2, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.2.\n(6) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.\n(7) [Reference to customs duty in effect] For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is\n(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and\n(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.\n(8) [Non-application] This section does not apply in respect of goods of the territory of Svalbard.",
+    "history": "2009, c. 6, s. 34; 2018, c. 27, s. 75",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.3.html"
+  },
+  {
+    "id": "C-54.011-s71.4",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.4",
+    "marginal_note": "Orders by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Switzerland–Liechtenstein",
+    "text": "71.4\n(1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.016(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.092) of that Act, that goods that are entitled to the Switzerland–Liechtenstein Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.3;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Switzerland–Liechtenstein Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.\n(2) [Terms and conditions] An order under subsection (1)\n(a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Swiss Confederation relating to the application of subsection (1).\n(3) [Certain tariff items] An order under subsection (1)\n(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.\n(4) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year,\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.3; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).\n(5) [Specification of applicable rate] For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.3, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.3.\n(6) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.\n(7) [Reference to customs duty in effect] For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is\n(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and\n(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.",
+    "history": "2009, c. 6, s. 34; 2018, c. 27, s. 76",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.4.html"
+  },
+  {
+    "id": "C-54.011-s71.41",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.41",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Panama",
+    "text": "71.41\n(1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0131(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.081) of that Act, that goods that are entitled to the Panama Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.41; and\n(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Panama Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on January 1, 2009.\n(2) [Terms and conditions] An order under subsection (1)\n(a) is not to be made more than once in respect of goods of any particular kind;\n(b) remains in effect only for the period, not exceeding three years, that is specified in the order;\n(c) may be made during the period beginning on the day on which this subsection comes into force and ending\n(i) if the order is in respect of goods for which the Panama Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than 10 years, on the day that is 10 years after the day on which this subsection comes into force, and\n(ii) if the order is in respect of goods for which the Panama Tariff rate of customs duty is reduced to the final rate of “Free” over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods; and\n(d) may be made after the period described in paragraph (c) if the order is based on an agreement between the Government of Canada and the Government of the Republic of Panama relating to the application of subsection (1).\n(3) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.41.\n(4) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.",
+    "history": "2012, c. 26, s. 46",
+    "last_amended": "2013-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.41.html"
+  },
+  {
+    "id": "C-54.011-s71.5",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.5",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Peru",
+    "text": "71.5\n(1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.017(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.093) of that Act, that goods that are entitled to the Peru Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.5; and\n(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Peru Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on January 1, 2007.\n(2) [Terms and conditions] An order under subsection (1)\n(a) may not be made more than twice during the period beginning on the day on which this subsection comes into force and ending on the day that is seven years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may not be made after the day that is seven years after the day on which this subsection comes into force.\n(3) [Application of measures a second time] A measure referred to in an order made under subsection (1) may be applied a second time if the period that has elapsed since the initial application of the measure ended is equal to at least one half of the initial period of application.\n(4) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.5.\n(5) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.",
+    "history": "2009, c. 16, ss. 46, 56",
+    "last_amended": "2009-08-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.5.html"
+  },
+  {
+    "id": "C-54.011-s71.6",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "71.6",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Jordan",
+    "text": "71.6\n(1) Subject to subsections (2) and (3), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.018(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.094) of that Act, that goods that are entitled to the Jordan Tariff are, as a result of that entitlement, being imported in such increased quantities in absolute terms and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.4;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Jordan Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods immediately before the coming into force of this subsection, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods at the time the order is made.\n(2) [Terms and conditions] An order under subsection (1)\n(a) may not be made more than twice during the period beginning on the coming into force of this subsection and ending on the date that is 10 years after the coming into force of this subsection in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and\n(b) may be made after the date that is 10 years after the coming into force of this subsection only if it is based on an agreement between the Government of Canada and the Government of Jordan relating to the application of subsection (1).\n(3) [Application of measures a second time] A measure referred to in an order made under subsection (1) may be applied a second time if the period that has elapsed since the initial application of the measure ended is equal to at least two years.\n(4) [Rate of duty when order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 52.4.\n(5) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.\n(6) [Reference to customs duty in effect] For the purposes of paragraph (1)(b), the Most-Favoured Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is,\n(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and\n(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.",
+    "history": "2012, c. 18, s. 37; 2018, c. 27, s. 77",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 71.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-71.6.html"
+  },
+  {
+    "id": "C-54.011-s72",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "72",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Honduras",
+    "text": "72\n(1) This section does not apply in respect of textile and apparel goods set out in section 1 of Annex 3.1 of the Canada–Honduras Free Trade Agreement.\n(2) Subject to subsections (3) to (7), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.019(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.095) of that Act, that goods that are entitled to the Honduras Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.6;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in the Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Honduras Tariff, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect for the corresponding season immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Honduras Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.\n(3) [Terms and conditions] An order under subsection (2)\n(a) may not be made more than twice during the period beginning on the coming into force of this subsection and ending on the date that is eight years after the coming into force of this subsection in respect of goods of a particular kind;\n(b) remains in effect only for the period, not exceeding three years, that is specified in the order; and\n(c) may be made after the date that is eight years after the coming into force of this subsection if the order is based on an agreement between the Government of Canada and the Government of the Republic of Honduras relating to the application of subsection (2).\n(4) [Application of measures a second time] A measure referred to in an order made under subsection (2) may be applied a second time if\n(a) the period of time that has elapsed since the initial application of the measure ended is equal to at least one half the initial period of application;\n(b) the rate of duty for the first year of the second action is not greater than the rate that would be in effect in accordance with section 49.6, at the time the first action was imposed; and\n(c) the rate of duty applicable to any subsequent year is reduced in equal steps such that the duty rate in the final year of the action is equivalent to the rate provided for section 49.6 for that year.\n(5) [Rate of duty when order ceases to have effect] If an order made under subsection (2) ceases to have effect in a particular calendar year\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 49.6; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (6).\n(6) [Specification of applicable rate] For the purposes of subsection (5), the Minister shall, by order, specify that the rate referred to in paragraph (5)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year after the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 49.6, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year after the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 49.6.\n(7) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.",
+    "history": "1997, c. 36, s. 72; 2011, c. 24, s. 128; 2014, c. 14, s. 44",
+    "last_amended": "2014-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-72.html"
+  },
+  {
+    "id": "C-54.011-s73",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "73",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures for Textile and Apparel Goods Imported from Honduras",
+    "text": "73\n(1) If it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister further to a complaint under subsection 23(1.096) of the Canadian International Trade Tribunal Act or as a result of an inquiry made by the Canadian International Trade Tribunal under subparagraph 26(1)(a)(i.96) of that Act, that textile and apparel goods set out in section 1 of Annex 3.1 of the Canada–Honduras Free Trade Agreement and entitled to the Honduras Tariff are being imported in such increased quantities, in absolute terms or relative to the domestic market for the goods, and under such conditions as to cause serious damage or an actual threat of serious damage to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty in respect of the goods that would otherwise be made after that time by virtue of section 49.6; or\n(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Honduras Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate for the goods in effect when the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate for the goods in effect immediately before the coming into force of this subsection.\n(2) [Terms and conditions] Subject to subsection (3), an order made under subsection (1) remains in effect for a period, not exceeding three years, specified in the order.\n(3) [Duration of order] If an order is made under subsection (1) on the basis of a report of the Minister, the order ceases to have effect at the end of the one hundred and eightieth day after the day on which the order is made unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council, on the basis of an inquiry made under subparagraph 26(1)(a)(i.96) of the Canadian International Trade Tribunal Act, that the goods described in the report of the Minister are being imported from the country named in the report under such conditions as to cause or threaten serious damage to domestic producers of like or directly competitive goods.\n(4) [Extension of order] The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made as a result of an inquiry of the Canadian International Trade Tribunal made under subparagraph 26(1)(a)(i.96) of the Canadian International Trade Tribunal Act or an order that remains in effect by virtue of subsection (3) on the basis of a report of that Tribunal, but the total period of the order may not exceed three years.\n(5) [Rate of duty after order ceases to have effect] If an order made under subsection (1) ceases to have effect in a particular calendar year,\n(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would have been applicable one year after the making of the order, as reduced in accordance with section 49.6; and\n(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (6).\n(6) [Specification of applicable rates] For the purposes of subsection (5), the Minister shall, by order, specify that the rate referred to in paragraph (5)(b) is\n(a) the rate of customs duty that would have been applicable on January 1 of the year after the year in which the order ceases to have effect if the rate of customs duty had been reduced in accordance with section 49.6, reduced for subsequent years in accordance with that section; or\n(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year after the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 49.6.\n(7) [Further orders] An order under subsection (1) may not be made more than once during the period beginning on the coming into force of this subsection and ending on the date that is five years after the coming into force of this subsection in respect of goods of a particular kind.",
+    "history": "1997, c. 36, s. 73; 2011, c. 24, s. 128; 2014, c. 14, s. 44",
+    "last_amended": "2014-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-73.html"
+  },
+  {
+    "id": "C-54.011-s74",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "74",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Korea",
+    "text": "74\n(1) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0191(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.097) of that Act, that goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.7;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.\n(2) [Critical circumstances] Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the Governor in Council, further to an allegation filed under subsection 30.28(1) of the Canadian International Trade Tribunal Act, that there are critical circumstances resulting from the fact that goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.7;\n(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the coming into force of this subsection; and\n(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.\n(3) [Duration of order under subsection (1)] An order under subsection (1) remains in effect for the period that is specified in the order, which shall not exceed two years. However, if the order results from a complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act and an order under subsection (2) has been made in the context of that complaint, the period shall not exceed two years less the number of days during which the order under subsection (2) was in effect.\n(4) [Duration of order under subsection (2)] An order under subsection (2) ceases to have effect at the beginning of the two-hundredth day after the day on which the order is made.\n(5) [Exception — negative determination] Despite subsection (4), if the inquiry made by the Canadian International Trade Tribunal into the complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act does not result in a finding that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods,\n(a) the order made under subsection (2) in the context of the same complaint ceases to have effect on the day that the Governor in Council receives the resulting report of the Canadian International Trade Tribunal under subsection 29(3) of that Act, and\n(b) the Governor in Council may, on the recommendation of the Minister, by order, refund any surtaxes imposed under the order made under subsection (2).\n(6) [Exception — positive determination] Despite subsection (4), if the inquiry made by the Canadian International Trade Tribunal into the complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act results in a finding that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, extend the period of the order made under subsection (2) in the context of the same complaint. The total period of the order is not to exceed two years.\n(7) [Extension of order] The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1) or (2), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury to, and to facilitate the adjustment of, domestic producers of like or directly competitive goods, and that there is evidence that the domestic producers are adjusting. The total period of the order is not to exceed four years.\n(8) [Terms and conditions] An order made under subsection (1) or (2) may be in effect during the period beginning on the day on which this subsection comes into force and ending\n(a) if the order is in respect of goods for which the Korea Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than five years, on the day that is ten years after the expiry of the tariff staging period in respect of those goods; and\n(b) if the order is in respect of goods for which the Korea Tariff rate of customs duty is reduced to the final rate of “Free” over a period of five years or more, on the day that is fifteen years after the coming into force of this subsection.\n(9) [Rate of duty when an order ceases to have effect] If an order made under subsection (1) or (2) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.7.\n(10) [Definition of principal cause] In this section, principal cause means, in respect of a serious injury or threat of a serious injury, an important cause that is not less important than any other cause of the serious injury or threat.",
+    "history": "1997, c. 36, s. 74; 2011, c. 24, s. 128; 2014, c. 28, s. 51",
+    "last_amended": "2015-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-74.html"
+  },
+  {
+    "id": "C-54.011-s75",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "75",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Bilateral Emergency Measures — Korea",
+    "text": "75 [Repealed, 2024, c. 3, s. 36]",
+    "history": "",
+    "last_amended": "2024-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-75.html"
+  },
+  {
+    "id": "C-54.011-s76",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "76",
+    "marginal_note": "Order by Governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Emergency Measures — CPTPP Countries",
+    "text": "76\n(1) Subject to subsections (2) to (5), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0193(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.082) of that Act, that goods that are entitled to a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production, and under such conditions as to cause or threaten to cause serious injury to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order\n(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of the provision of this Act that gives effect to that CPTPP Tariff; and\n(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the applicable rate of customs duty that is in effect in respect of those goods at that time, may not exceed the lesser of\n(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.\n(2) [Duration of order] An order under subsection (1) remains in effect for the period that is specified in the order, which shall not exceed\n(a) three years in the case of motor vehicles of heading No. 87.03 imported from Japan; and\n(b) two years in the case of any other goods.\n(3) [Extension of order] The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury and to facilitate the adjustment of domestic producers of like or directly competitive goods. The total period of the order is not to exceed\n(a) five years in the case of motor vehicles of heading No. 87.03 imported from Japan; and\n(b) three years in the case of any other goods.\n(4) [Terms and conditions] An order made under subsection (1)\n(a) is not to be made more than once in respect of goods of any particular kind with the exception of motor vehicles of heading No. 87.03 imported from Japan;\n(b) may be in effect during the period beginning on the day on which this subsection comes into force and ending\n(i) on the third anniversary of the first day on which the Comprehensive and Progressive Agreement on Trans-Pacific Partnership is in effect, if the order is in respect of goods, other than motor vehicles of heading No. 87.03 imported from Japan, for which the applicable CPTPP tariff rate of customs duty is at its final rate of “Free” on that anniversary,\n(ii) on the day on which the applicable CPTPP tariff rate of customs duty is reduced to its final rate of “Free”, if the order is in respect of goods, other than motor vehicles of heading No. 87.03 imported from Japan, for which the applicable CPTPP tariff rate of customs duty is not at its final rate of “Free” on the anniversary referred to in subparagraph (i), and\n(iii) if the order is in respect of motor vehicles of heading No. 87.03 imported from Japan, on the twelfth anniversary of the day on which that CPTPP tariff rate of customs duty for those goods is reduced to the final rate of “Free”.\n(5) [Rate of duty when an order ceases to have effect] When an order made under subsection (1) ceases to have effect, the rate of customs duty applicable to the goods is the rate of customs duty that is applicable in accordance with the provision of this Act that gives effect to the CPTPP Tariff to which the goods are entitled.",
+    "history": "1997, c. 36, s. 76; 2011, c. 24, s. 128; 2018, c. 23, s. 44",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-76.html"
+  },
+  {
+    "id": "C-54.011-s76.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "76.1",
+    "marginal_note": "",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Emergency Measures — CPTPP Countries",
+    "text": "76.1 [Repealed, 2011, c. 24, s. 128]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 76.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-76.1.html"
+  },
+  {
+    "id": "C-54.011-s77",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77",
+    "marginal_note": "Order by governor in Council",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Emergency Measures for Textile and Apparel Goods Imported from CPTPP Countries",
+    "text": "77\n(1) Subject to subsections (2) to (5), if at any time it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister further to a complaint filed under subsection 23(1.083) of the Canadian International Trade Tribunal Act or as a result of an inquiry made by the Canadian International Trade Tribunal under subparagraph 26(1)(a)(i.83) of that Act, that textile or apparel goods set out in Annex 4-A of the TPP, as defined in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act, that are entitled to a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic market for that good, and under such conditions as to cause serious damage or an actual threat of serious damage to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the applicable rate of customs duty specified in the CPTPP Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of\n(a) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and\n(b) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.\n(2) [Duration of order] An order under subsection (1) remains in effect for the period that is specified in the order, which shall not exceed two years.\n(3) [Extension of order] The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1). The total period of the order is not to exceed four years.\n(4) [Terms and conditions] An order made under subsection (1)\n(a) is not to be made more than once in respect of goods of any particular kind; and\n(b) may be in effect during the period beginning on the day on which this subsection comes into force and ending on the fifth anniversary of the day on which the CPTPP rate of customs duty on those goods is reduced to the final rate of “Free”.\n(5) [Rate of duty when an order ceases to have effect] When an order made under subsection (1) ceases to have effect, the rate of customs duty applicable to the goods is the rate of customs duty that is applicable in accordance with the provision of this Act that gives effect to the CPTPP Tariff to which the goods are entitled.",
+    "history": "1997, c. 36, s. 77; 2011, c. 24, s. 128; 2018, c. 23, s. 44",
+    "last_amended": "2018-12-30",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.html"
+  },
+  {
+    "id": "C-54.011-s77.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.1",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.1\n(1) The following definitions apply in this section and in sections 77.2 to 77.8.\nmarket disruption means a rapid increase in the importation of goods that are like or directly competitive with goods produced by a domestic industry, in absolute terms or relative to the production of those goods by a domestic industry, so as to be a significant cause of material injury, or threat of material injury, to the domestic industry. (désorganisation du marché)\nsignificant cause means, in respect of a material injury or threat thereof, an important cause that need not be as important as, or more important than, any other cause of the material injury or threat. (cause importante)\n(2) [Surtax — market disruption] Subject to section 77.2, if at any time it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister or of an inquiry made by the Canadian International Trade Tribunal under section 30.21 or 30.22 of the Canadian International Trade Tribunal Act, that goods originating in the People’s Republic of China are being imported in such increased quantities or under such conditions as to cause or threaten to cause market disruption to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, make any such goods, when imported into Canada or a region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax\n(a) at a rate specified in the order; or\n(b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order.\n(3) [Maximum rate] The rate specified under subsection (2) may not exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy market disruption to domestic producers of like or directly competitive goods.\n(4) [Minister’s report] A report of the Minister referred to in subsection (2) may be made only if there are, in the opinion of the Minister, critical circumstances.\n(5) [Inquiry] If an order is made under subsection (2) on the basis of a report of the Minister, the Governor in Council shall immediately refer the matter to the Canadian International Trade Tribunal for an inquiry under subsection 30.21(1) of the Canadian International Trade Tribunal Act.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.1.html"
+  },
+  {
+    "id": "C-54.011-s77.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.2",
+    "marginal_note": "Period and repeal",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.2\n(1) An order made under subsection 77.1(2)\n(a) subject to section 77.3, has effect for a period specified in the order; and\n(b) may be amended or repealed at any time by the Governor in Council on the recommendation of the Minister unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 77.4.\n(2) [Cessation] If an order is made under subsection 77.1(2) on the basis of a report of the Minister, the order ceases to have effect at the end of the two hundredth day after the day on which the order is made unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council, on the basis of an inquiry made under section 30.21 or 30.22 of the Canadian International Trade Tribunal Act, that the goods described in the report of the Minister are being imported in such increased quantities or under such conditions as to cause or threaten to cause market disruption to domestic producers of like or directly competitive goods.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.2.html"
+  },
+  {
+    "id": "C-54.011-s77.3",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.3",
+    "marginal_note": "Extension order",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.3\n(1) If, at any time before the expiry of an order with respect to any goods made under this subsection or subsection 77.1(2) or under subsection 5.4(2) or (4) of the Export and Import Permits Act, it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 30.25(7) of the Canadian International Trade Tribunal Act, that an order continues to be necessary to prevent or remedy market disruption to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, make an extension order imposing a surtax on any goods specified in the previous order.\n(2) [Scope and rate] If an extension order is made under subsection (1),\n(a) the extension order applies to goods imported into Canada, or any region or part of Canada, specified in the order during the period that the order is in effect; and\n(b) the rate of the surtax imposed by the extension order must, subject to subsection (3),\n(i) be at a rate specified in the extension order, or\n(ii) be at a rate specified in the extension order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds totals specified in the order.\n(3) [Maximum rate] The rate specified in the extension order may not exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy market disruption to domestic producers of like or directly competitive goods.\n(4) [Period and repeal of extension orders] Every extension order made under subsection (1)\n(a) remains in effect, subject to this section, for the period that is specified in the order; and\n(b) may, notwithstanding any other provision of this section, be amended or repealed at any time by the Governor in Council on the recommendation of the Minister unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 77.4.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.3.html"
+  },
+  {
+    "id": "C-54.011-s77.4",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.4",
+    "marginal_note": "Resolution of Parliament of cessation",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.4 Notwithstanding sections 77.1 to 77.3 and 77.5 to 77.8, if a resolution directing that an order made under subsection 77.1(2), 77.3(1) or 77.6(2) cease to have effect is adopted by both Houses of Parliament, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.4.html"
+  },
+  {
+    "id": "C-54.011-s77.5",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.5",
+    "marginal_note": "Notice in Canada Gazette",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.5 If an order made under\n(a) subsection 77.1(2) remains in effect by reason of subsection 77.2(2), or\n(b) subsection 77.1(2), 77.3(1) or 77.6(2) ceases to have effect by reason of a resolution of both Houses of Parliament,\nthe Minister shall cause a notice to that effect to be published in the Canada Gazette.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.5.html"
+  },
+  {
+    "id": "C-54.011-s77.6",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.6",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.6\n(1) The following definitions apply in this section.\naction means\n(a) any action, including a provisional action, taken\n(i) by the People’s Republic of China to prevent or remedy market disruption in a WTO Member other than Canada, or\n(ii) by a WTO Member other than Canada to withdraw concessions under the World Trade Organization Agreement or otherwise to limit imports to prevent or remedy market disruption in that Member caused or threatened by the importation of goods originating in the People’s Republic of China; or\n(b) any combination of actions referred to in paragraph (a). (mesure)\nWTO Member means a Member of the World Trade Organization established by Article I of the Agreement Establishing the World Trade Organization, signed at Marrakesh on April 15, 1994. (membre de l’OMC)\n(2) [Surtax — trade diversion] If at any time it appears to the satisfaction of the Governor in Council, on the basis of an inquiry made by the Canadian International Trade Tribunal under section 30.21 or 30.23 of the Canadian International Trade Tribunal Act, that an action causes or threatens to cause a significant diversion of trade into the domestic market in Canada, the Governor in Council may, on the recommendation of the Minister, by order, make any goods originating in the People’s Republic of China, when imported into Canada or a region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax\n(a) at a rate specified in the order; or\n(b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order.\n(3) [Maximum rate] The rate specified under subsection (2) may not exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy diversion of trade into the domestic market in Canada.\n(4) [Amendment or repeal] An order made under subsection (2) may be amended or repealed at any time by the Governor in Council on the recommendation of the Minister unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 77.4.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.6.html"
+  },
+  {
+    "id": "C-54.011-s77.7",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.7",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.7 The Governor in Council may make regulations for carrying out the purposes of sections 77.1 to 77.6 and may, by order, suspend a surtax or rate in whole or in part from application to any goods or any class of goods.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.7.html"
+  },
+  {
+    "id": "C-54.011-s77.8",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.8",
+    "marginal_note": "Decision of Governor in Council final",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.8 The decision of the Governor in Council is final on any question that may arise regarding the application of the surtax or rate imposed under sections 77.1 to 77.6.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.8.html"
+  },
+  {
+    "id": "C-54.011-s77.9",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "77.9",
+    "marginal_note": "Expiry date",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Safeguard Measures in Respect of China",
+    "text": "77.9 Sections 77.1 to 77.8 cease to have effect on December 11, 2013.",
+    "history": "2002, c. 19, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 77.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-77.9.html"
+  },
+  {
+    "id": "C-54.011-s78",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "78",
+    "marginal_note": "Surtax",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Surtaxes",
+    "text": "78\n(1) If at any time it appears to the satisfaction of the Governor in Council, on a report of the Minister, that Canada’s external financial position and its balance of payments are such as to require special measures respecting Canadian imports, the Governor in Council may, by order, subject goods that originate in a country or that are entitled to any tariff treatment under regulations made under section 16, or any class of such goods, to a surtax that is in addition to the duties imposed under this Act.\n(2) [Amount of surtax] A surtax referred to in subsection (1) may differ in amount for different goods or classes of goods.\n(3) [Order ceases to have effect unless approved by Parliament] An order the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after it is made if Parliament is then sitting or, if Parliament is not then sitting, at the end of the fifteenth sitting day of the next sitting of Parliament, unless before that day the order is approved by a resolution adopted by both Houses of Parliament.\n(4) [Meaning of sitting day] For the purposes of subsection (3), a day on which either House of Parliament sits is deemed to be a sitting day.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-78.html"
+  },
+  {
+    "id": "C-54.011-s79",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "79",
+    "marginal_note": "Goods in transit",
+    "part": "PART 2 - Customs Duties",
+    "division": "DIVISION 4 - Special Measures, Emergency Measures and Safeguards",
+    "heading": "Goods in Transit",
+    "text": "79 An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:\n(a) subsection 53(2);\n(b) subsection 55(1);\n(c) section 60;\n(d) subsection 63(1);\n(e) [Repealed, 2020, c. 1, s. 197]\n(f) [Repealed, 2020, c. 1, s. 197]\n(g) subsection 71.01(1);\n(h) subsection 71.1(2);\n(i) subsection 71.41(1);\n(j) subsection 71.5(1);\n(k) subsection 71.6(1);\n(l) subsection 72(2);\n(m) subsection 73(1);\n(n) subsection 74(1);\n(o) subsection 74(2).\n(p) [Repealed, 2024, c. 3, s. 37]",
+    "history": "1997, c. 36, s. 79; 2001, c. 28, s. 40; 2009, c. 16, ss. 47, 56; 2010, c. 4, s. 40; 2011, c. 24, s. 129; 2012, c. 18, ss. 38, 44, c. 26, ss. 47, 61 to 63; 2014, c. 14, s. 45, c. 28, s. 52; 2017, c. 8, s. 38; 2020, c. 1, s. 197; 2024, c. 3, s. 37",
+    "last_amended": "2024-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-79.html"
+  },
+  {
+    "id": "C-54.011-s80",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "80",
+    "marginal_note": "Definitions",
+    "part": "PART 3 - Duties Relief",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "80 The definitions in this section apply in this Part.\ncustoms duties, other than for the purposes of sections 95, 96, 98.1 and 98.2, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2. (droits de douane)\nduties, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax. (droits)\nexcise taxes means the taxes imposed under the Excise Tax Act other than the goods and services tax. (taxes d’accise)\ngoods and services tax means the tax imposed under Part IX of the Excise Tax Act. (taxe sur les produits et services)\nprocess, in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods. (transformation)",
+    "history": "1997, c. 36, s. 80; 2001, c. 28, s. 41; 2002, c. 19, ss. 8, 19, c. 22, s. 347; 2011, c. 24, s. 130; 2017, c. 6, s. 98; 2021, c. 1, s. 38",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-80.html"
+  },
+  {
+    "id": "C-54.011-s81",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "81",
+    "marginal_note": "Part binds Her Majesty",
+    "part": "PART 3 - Duties Relief",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "81 This Part is binding on Her Majesty in right of Canada or of a province.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-81.html"
+  },
+  {
+    "id": "C-54.011-s82",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "82",
+    "marginal_note": "Amendment of List of Tariff Provisions and the “F” Staging List",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 1 - Reduction of Rates of Customs Duty",
+    "heading": "DIVISION 1 - Reduction of Rates of Customs Duty",
+    "text": "82\n(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List in respect of goods used in the production of other goods or the provision of services, subject to any conditions and for any period that may be set out in the order.\n(2) [Repeal or amendment] At any time before the expiration of an order made under subsection (1), the Governor in Council may, on the recommendation of the Minister, by subsequent order, repeal or amend the order subject to any conditions and for any period that may be set out in the subsequent order.\n(3) [Maximum rate] A rate specified in an order made under subsection (1) or (2) may not exceed the rate of customs duty that would have been set out in the List of Tariff Provisions or in the “F” Staging List in respect of those goods if no order were made under this section.\n(4) [Retroactivity] An order made under subsection (1) or (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.\n(5) [Exception] An order made under subsection (2) that increases a rate of customs duty may not have effect in respect of a period before the date the order is published in the Canada Gazette.\n(6) [Regulations] The Governor in Council may, on the recommendation of the Minister, make regulations for carrying out the purposes of this section.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-82.html"
+  },
+  {
+    "id": "C-54.011-s83",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "83",
+    "marginal_note": "Goods of heading No. 98.04",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Reduced Value for Duty",
+    "text": "83 In the case of goods that are imported by a traveller, that are reported in accordance with regulations made under paragraph 133(f) prescribing conditions for the classification of goods under heading No. 98.04 and that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the maximum value specified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00, would be classified under one of those tariff items,\n(a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages, vaping products and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001, be reduced by the quantity of alcoholic beverages, vaping products and tobacco and up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;\n(b) in the case of goods that would have been classified under tariff item No. 9804.30.00,\n(i) the value for duty of the goods shall be reduced by an amount equal to the maximum value specified under tariff item No. 9804.10.00 or 9804.20.00, as the case may be, and\n(ii) the first $300 of the value for duty shall be assessed duties under tariff item No. 9804.30.00; and\n(c) the goods shall be classified under tariff items in any of Chapters 1 to 97 and heading No. 98.26, as the case may be.",
+    "history": "1997, c. 36, s. 83; 2001, c. 16, s. 4; 2002, c. 22, s. 348; 2022, c. 10, s. 94",
+    "last_amended": "2022-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-83.html"
+  },
+  {
+    "id": "C-54.011-s84",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "84",
+    "marginal_note": "Goods of tariff item No. 9805.00.00",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Reduced Value for Duty",
+    "text": "84 Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-84.html"
+  },
+  {
+    "id": "C-54.011-s85",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "85",
+    "marginal_note": "Goods of tariff item No. 9816.00.00",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Reduced Value for Duty",
+    "text": "85 Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9816.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-85.html"
+  },
+  {
+    "id": "C-54.011-s86",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "86",
+    "marginal_note": "Regulations",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Reduced Value for Duty",
+    "text": "86 The Governor in Council may, on the recommendation of the Minister, make regulations respecting the conditions under which, or circumstances in which, sections 83 to 85 apply.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-86.html"
+  },
+  {
+    "id": "C-54.011-s87",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "87",
+    "marginal_note": "Goods of tariff item No. 9971.00.00",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Reduced Value for Duty",
+    "text": "87\n(1) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Iceland Tariff, the Norway Tariff or the Switzerland–Liechtenstein Tariff is the value of the repairs or alterations made to those goods in Iceland, Norway, Switzerland or Liechtenstein, as the case may be.\n(2) [Limitation] Subsection (1) ceases to have effect on the day before the day that is 15 years after the day on which this subsection comes into force.\n(3) [Goods of tariff item No. 9971.00.00] Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Korea Tariff is the value of the repairs or alterations made to those goods in Korea.\n(4) [Limitation] Subsection (3) ceases to have effect on the day before the day that is 10 years after the day on which this subsection comes into force.\n(5) [Goods of tariff item No. 9971.00.00 — EU] Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Canada–European Union Tariff is the value of the repairs or alterations made to those goods in an EU country or other CETA beneficiary.\n(6) [Limitation] Subsection (5) ceases to have effect on January 1 of the seventh year after the year in which this subsection comes into force.\n(7) [Goods of tariff item No. 9971.00.00 — CPTPP country] Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to a CPTPP tariff is the value of the repairs or alterations made to those goods in a CPTPP country.\n(8) [Goods of tariff item No. 9971.00.00 – U.K.] Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the United Kingdom Tariff is the value of the repairs or alterations made to those goods in a CUKTCA beneficiary.\n(9) [Limitation] Subsection (8) ceases to have effect on January 1, 2024.",
+    "history": "1997, c. 36, s. 87; 2009, c. 6, s. 35; 2014, c. 28, s. 53; 2017, c. 6, s. 99; 2018, c. 23, s. 45; 2021, c. 1, s. 39",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-87.html"
+  },
+  {
+    "id": "C-54.011-s88",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "88",
+    "marginal_note": "Goods of tariff item No. 9937.00.00",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Ethno-cultural Groups",
+    "text": "88 A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item No. 9937.00.00 shall submit an application to the Minister of Public Safety and Emergency Preparedness supported by evidence that the group satisfies the criteria set out in that tariff item.",
+    "history": "1997, c. 36, s. 88; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-88.html"
+  },
+  {
+    "id": "C-54.011-s89",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "89",
+    "marginal_note": "Relief",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "89\n(1) Subject to subsection (2), sections 95, 98.1 and 98.2 and any regulations made under section 99, if an application for relief is made within the prescribed time, in accordance with subsection (4), by a person of a prescribed class, relief may be granted from the payment of duties that would but for this section be payable in respect of imported goods that are\n(a) released and subsequently exported in the same condition in which they were imported;\n(b) released, processed in Canada and subsequently exported;\n(c) released and directly consumed or expended in the processing in Canada of goods that are subsequently exported;\n(d) released, if the same quantity of domestic or imported goods of the same class is processed in Canada and subsequently exported; or\n(e) released, if the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of goods that are subsequently exported.\n(2) [Exception] Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products, vaping products or designated goods.\n(3) [Deemed exportation] For the purposes of subsection (1), goods are deemed to have been exported if they are\n(a) designated as ships’ stores by regulations made under paragraph 99(g) and supplied for use on board a conveyance of a class prescribed under that paragraph;\n(b) used for the equipment, repair or reconstruction of ships or aircraft of a class prescribed under paragraph 99(d);\n(c) delivered to a telegraph cable ship of a class prescribed under paragraph 99(d);\n(d) supplied for exportation to a department or agency of, or a corporation owned, controlled or operated by, the Government of Canada or the government of a province, that is designated by the Minister of Public Safety and Emergency Preparedness;\n(e) placed in a bonded warehouse or duty free shop for exportation, or placed in a bonded warehouse for use in accordance with paragraph (a) or (c);\n(f) transferred from a person who has been issued a certificate under section 90 to another person who has been issued such a certificate; or\n(g) used or destined for use in any other prescribed manner.\n(4) [Application] An application for relief under subsection (1) must be in a form and contain information satisfactory to the Minister of Public Safety and Emergency Preparedness.",
+    "history": "1997, c. 36, s. 89; 2002, c. 22, s. 349; 2005, c. 38, ss. 142, 145; 2017, c. 6, s. 100; 2021, c. 1, s. 40; 2022, c. 10, s. 95",
+    "last_amended": "2022-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-89.html"
+  },
+  {
+    "id": "C-54.011-s90",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "90",
+    "marginal_note": "Certificate",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "90\n(1) Subject to regulations made under paragraph 99(e), the Minister of Public Safety and Emergency Preparedness may issue a numbered certificate to a person of a prescribed class referred to in section 89.\n(2) [Amendment, suspension, etc., of certificate] The Minister of Public Safety and Emergency Preparedness may, subject to regulations made under paragraph 99(e), amend, suspend, renew, cancel or reinstate a certificate issued under subsection (1).\n(3) [Release of goods] Goods in respect of which relief is granted under section 89 may be released without payment of the duties relieved under that section if the number of the certificate issued under subsection (1) is disclosed when the goods are accounted for under section 32 of the Customs Act and the certificate is in force at that time.",
+    "history": "1997, c. 36, s. 90; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-90.html"
+  },
+  {
+    "id": "C-54.011-s91",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "91",
+    "marginal_note": "Minister may issue licence for operation of bonded warehouse",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "91\n(1) If the Minister of Public Safety and Emergency Preparedness considers it advisable, that Minister may issue a licence for the operation of any place as a bonded warehouse to a person who meets the qualifications prescribed by regulations made under subparagraph 99(f)(i) and any requirements or conditions set out in this Act, the Customs Act and the regulations under both Acts respecting the operation of that place.\n(2) [Licence restriction] Subject to regulations made under paragraph 99(f), the Minister of Public Safety and Emergency Preparedness may impose in a licence issued under subsection (1) any restriction as to the classes of goods that may be received, or the circumstances under which goods may be received, in the bonded warehouse.\n(3) [Amendment of licence] The Minister of Public Safety and Emergency Preparedness may, subject to regulations made under paragraph 99(f), amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).\n(4) [Security] A person to whom a licence is issued under subsection (1) shall, at the request of the Minister of Public Safety and Emergency Preparedness, provide security, of a type and in accordance with the conditions that may be prescribed, in an amount satisfactory to that Minister.",
+    "history": "1997, c. 36, s. 91; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-91.html"
+  },
+  {
+    "id": "C-54.011-s92",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "92",
+    "marginal_note": "Duties not payable in respect of goods in bonded warehouse",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "92\n(1) Subject to section 31 of the Customs Act and to any regulations made under paragraph 99(f) or section 100, if a bonded warehouse licence has been issued under section 91, duties imposed on goods that are delivered to the bonded warehouse are not payable until the goods are removed from the bonded warehouse.\n(2) [Relief on goods removed from bonded warehouse] Relief shall be granted from the payment of duties that, but for this section, would be payable in respect of goods removed from a bonded warehouse that are\n(a) subject to section 95, exported directly from the bonded warehouse; or\n(b) designated as ships’ stores by regulations made under paragraph 99(g), supplied for use on board a conveyance of a class prescribed by regulations under that paragraph and exported.\n(3) [Exception] This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada and imported manufactured tobacco that is stamped in accordance with that Act.",
+    "history": "1997, c. 36, s. 92; 2001, c. 16, s. 5; 2002, c. 22, s. 350; 2008, c. 28, s. 71",
+    "last_amended": "2008-06-18",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-92.html"
+  },
+  {
+    "id": "C-54.011-s93",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "93",
+    "marginal_note": "Submission of evidence",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "93 If relief has been granted under section 89 or 92, the Minister of Public Safety and Emergency Preparedness may require the submission of evidence satisfactory to that Minister for the purpose of administering section 95.",
+    "history": "1997, c. 36, s. 93; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-93.html"
+  },
+  {
+    "id": "C-54.011-s94",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "94",
+    "marginal_note": "Definition of customs duties",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "94\n(1) In sections 95, 96, 98.1 and 98.2, customs duties means customs duties imposed under Part 2, other than\n(a) additional customs duties levied under sections 21.1 to 21.3; or\n(b) surtaxes or temporary duties imposed under Division 4 of that Part.\n(c) [Repealed, 2011, c. 24, s. 131]\n(2) [For greater certainty] For greater certainty, in sections 95, 96, 98.1 and 98.2, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Tax Act, the Special Import Measures Act, the Excise Act, 2001 or the Select Luxury Items Tax Act.",
+    "history": "1997, c. 36, s. 94; 2001, c. 28, s. 42; 2002, c. 19, ss. 9, 21, c. 22, s. 351; 2011, c. 24, s. 131; 2017, c. 6, s. 101; 2021, c. 1, s. 41; 2022, c. 10, s. 161",
+    "last_amended": "2022-09-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-94.html"
+  },
+  {
+    "id": "C-54.011-s95",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "95",
+    "marginal_note": "Repayment of relief",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "95\n(1) If relief is granted under section 89 or 92 in respect of goods that are subsequently exported to the United States or Mexico,\n(a) the person who exported the goods shall, within 60 days after exporting the goods, report the exportation in the prescribed manner to an officer at a customs office and pay the portion of the duties relieved under that section that are customs duties; and\n(b) subject to subsections (4) to (6), notwithstanding any other provision of this Part, the person who exported the goods and any other person who was granted the relief are, from the time of exporting the goods, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the portion of the duties relieved under that section that are customs duties.\n(2) [Debt to Her Majesty] An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.\n(3) [Repealed, 2020, c. 1, s. 198]\n(4) [Reduction of amount repayable] The amount of the customs duties levied under subsection (1) shall be reduced in accordance with subsection (5) if, within 60 days after the goods are exported, evidence satisfactory to the Minister of Public Safety and Emergency Preparedness is submitted to that Minister that customs duties in respect of the exportation of the goods have been paid to the government of the United States or of Mexico.\n(5) [Amount of reduction] Subject to subsection (4), the amount of customs duties levied under subsection (1) shall be reduced by the amount of customs duties paid to the government of the United States or of Mexico or, if that amount is equal to or greater than the amount of the customs duties levied, the amount levied shall be reduced to zero.\n(6) [Exceptions] Subsection (1) and sections 96 to 98 do not apply in respect of\n(a) imported goods that originate in the United States or Mexico that are\n(i) subsequently exported to the United States or Mexico,\n(ii) used as materials in the production of goods that are subsequently exported to the United States or Mexico, or\n(iii) substituted by identical or similar goods used as materials in the production of other goods that are subsequently exported to the United States or Mexico;\n(b) imported orange or grapefruit concentrates used in the manufacture or production of orange or grapefruit products of heading No. 20.09 that are exported to the United States;\n(c) imported goods used as materials to make apparel that is exported to the United States and subject to the Most-Favoured-Nation Tariff in accordance with the laws of that country, or imported goods substituted by identical or similar goods used as materials to make such apparel;\n(d) imported goods used as materials in the production of, or for which identical or similar goods are substituted and used as materials in the production of, quilted cotton piece goods and quilted man-made piece goods provided for under subheading 5811.00 and furniture moving pads provided for under subheading 6307.90, that are exported to the United States and subject to the Most-Favoured-Nation Tariff in accordance with the laws of that country;\n(e) imported goods that are subsequently exported in the condition in which they were imported;\n(f) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been\n(i) placed in a duty free shop for exportation,\n(ii) designated as ships’ stores by regulations made under paragraph 99(g),\n(iii) supplied for use on board a conveyance of a class prescribed by regulations made under paragraph 99(g), or\n(iv) used or destined for use, in such other manner as may be prescribed, solely and exclusively in conjunction with a project undertaken jointly by the Government of Canada and the government of the United States or of Mexico, or with a project in Canada undertaken by the government of the United States or of Mexico and destined to become the property of the government of the United States or of Mexico; and\n(g) such other imported goods or any imported goods used as materials, or any class of such goods, as may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the government of the United States or of Mexico relating to the application of this subsection.\n(7) [Definitions of identical or similar goods and used] In this section, identical or similar goods and used have the same meanings as in paragraph 7 of Article 2.5 of the Canada–United States–Mexico Agreement.\n(8) [Definition of materials] In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.",
+    "history": "1997, c. 36, s. 95; 2005, c. 38, ss. 142, 145; 2020, c. 1, s. 198",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-95.html"
+  },
+  {
+    "id": "C-54.011-s96",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "96",
+    "marginal_note": "Maximum drawback",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "96 Subject to subsection 95(6), a drawback, granted under section 113, of customs duties paid in respect of imported goods that are or were exported to the United States or Mexico, may not exceed the lesser of\n(a) the amount of customs duties paid or owed in respect of the imported goods at the time of importation, and\n(b) the amount of customs duties paid to the country that is a party to the Canada–United States–Mexico Agreement to which the imported goods were subsequently exported.",
+    "history": "1997, c. 36, s. 96; 2020, c. 1, s. 199",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-96.html"
+  },
+  {
+    "id": "C-54.011-s97",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "97",
+    "marginal_note": "No relief or drawback of SIMA duties",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "97 Subject to subsection 95(6), relief may not be granted under section 89 or 92 and a drawback may not be granted under section 113 of duties paid under the Special Import Measures Act on imported goods that are or were exported to the United States or Mexico.",
+    "history": "1997, c. 36, s. 97; 2020, c. 1, s. 199",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-97.html"
+  },
+  {
+    "id": "C-54.011-s98",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "98",
+    "marginal_note": "Exports to United States or Mexico",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "98\n(1) Subject to subsection 95(6), if relief or a drawback of duties levied under the Special Import Measures Act has been granted in respect of imported goods and the goods are or were exported to the United States or Mexico and the relief or drawback could not be granted because of section 97,\n(a) the person who exported the goods shall, within 60 days after exporting the goods, report the exportation in the prescribed manner to an officer at a customs office and pay the amount of the duties levied under that Act that were relieved or on which a drawback was granted; and\n(b) notwithstanding any other provision of this Part, any person who exported the goods or who was granted the relief or drawback is, from the time of exporting the goods, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount of the duties levied under that Act that were relieved or on which a drawback was granted.\n(2) [Debt to Her Majesty] An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.",
+    "history": "1997, c. 36, s. 98; 2020, c. 1, s. 200",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-98.html"
+  },
+  {
+    "id": "C-54.011-s98.1",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "98.1",
+    "marginal_note": "Repayment of relief — EU",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "98.1\n(1) If relief is granted under section 89 in respect of goods used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported, on or after the third anniversary of the day on which section 49.8 comes into force, to an EU country or other CETA beneficiary and that benefit, when imported into that country, from a preferential tariff under the Canada–European Union Comprehensive Economic Trade Agreement,\n(a) the person who exported the other goods shall, within 60 days after exporting them, report their exportation in the prescribed manner to an officer at a customs office and pay an amount equal to the portion of the duties relieved under section 89 that are customs duties; and\n(b) subject to subsection (4) but despite any other provision of this Part, the person and any other person who was granted that relief are, from the time the other goods are exported, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount referred to in paragraph (a).\n(2) [Debt to Her Majesty] While it remains unpaid, the amount referred to in subsection (1) is a debt owing to Her Majesty in right of Canada under the Customs Act.\n(3) [No refund or drawback] No refund or drawback may be granted under section 113 for customs duties paid in respect of goods for which relief of all or a portion of the duties could have been, but was not, granted under section 89, if\n(a) the goods are used as materials, or identical, equivalent or similar substitutes for those goods are used as materials, in the production of other goods; and\n(b) those other goods are exported, on or after the third anniversary of the day on which section 49.8 comes into force, to an EU country or other CETA beneficiary and benefit, when imported into that country, from a preferential tariff under the Canada–European Union Comprehensive Economic Trade Agreement.\n(4) [Exceptions] Subsections (1) and (3) do not apply to\n(a) imported goods that originate in an EU country or other CETA beneficiary that are used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to an EU country or other CETA beneficiary;\n(b) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been\n(i) placed in a duty free shop for exportation,\n(ii) designated as ships’ stores by regulations made under paragraph 99(g), or\n(iii) supplied for use on board a conveyance of a class prescribed under paragraph 99(g); or\n(c) any other imported goods or any imported goods used as materials, or any class of such goods, that may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the other parties to the Canada–European Union Comprehensive Economic and Trade Agreement.\n(5) [Definition of materials] In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.",
+    "history": "2017, c. 6, s. 102",
+    "last_amended": "2017-09-21",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 98.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-98.1.html"
+  },
+  {
+    "id": "C-54.011-s98.2",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "98.2",
+    "marginal_note": "Repayment of relief — U.K.",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "98.2\n(1) If relief is granted under section 89 in respect of goods used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to a CUKTCA beneficiary and that benefit, when imported into that country, from a preferential tariff under the Canada–United Kingdom Trade Continuity Agreement,\n(a) the person who exported the other goods shall, within 60 days after exporting them, report their exportation in the prescribed manner to an officer at a customs office and pay an amount equal to the portion of the duties relieved under section 89 that are customs duties; and\n(b) subject to subsection (4) but despite any other provision of this Part, the person and any other person who was granted that relief are, from the time the other goods are exported, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount referred to in paragraph (a).\n(2) [Debt to Her Majesty] While it remains unpaid, the amount referred to in subsection (1) is a debt owing to Her Majesty in right of Canada under the Customs Act.\n(3) [No refund or drawback] No refund or drawback may be granted under section 113 for customs duties paid in respect of goods for which relief of all or a portion of the duties could have been, but was not, granted under section 89, if\n(a) the goods are used as materials, or identical, equivalent or similar substitutes for those goods are used as materials, in the production of other goods; and\n(b) those other goods are exported to a CUKTCA beneficiary and benefit, when imported into that country, from a preferential tariff under the Canada–United Kingdom Trade Continuity Agreement.\n(4) [Exceptions] Subsections (1) and (3) do not apply to\n(a) imported goods that originate in a CUKTCA beneficiary that are used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to a CUKTCA beneficiary;\n(b) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been\n(i) placed in a duty free shop for exportation,\n(ii) designated as ships’ stores by regulations made under paragraph 99(g), or\n(iii) supplied for use on board a conveyance of a class prescribed under paragraph 99(g); or\n(c) any other imported goods or any imported goods used as materials, or any class of such goods, that may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the Government of the United Kingdom.\n(5) [Definition of materials] In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.",
+    "history": "2021, c. 1, s. 42",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 98.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-98.2.html"
+  },
+  {
+    "id": "C-54.011-s99",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "99",
+    "marginal_note": "Regulations",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "99 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n(a) prescribing, for the purposes of section 89,\n(i) classes of persons who may apply for relief,\n(ii) classes of goods for which, and the circumstances and conditions under which, relief may not be granted,\n(iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,\n(iv) the period after the release of the goods within which those goods or the goods processed in Canada must be exported, and\n(v) the portion of duties otherwise payable that may be relieved;\n(b) prescribing, for the purposes of paragraph 89(1)(a), the uses to which goods may be put or operations that goods may undergo after which the goods are considered to be in the same condition;\n(c) prescribing, for the purposes of paragraphs 89(1)(d) and (e), goods that are to be considered to be of the same class;\n(d) prescribing,\n(i) for the purposes of paragraph 89(3)(b), classes of ships or aircraft, and\n(ii) for the purposes of paragraph 89(3)(c), classes of telegraph cable ships;\n(e) prescribing, for the purposes of section 90, the circumstances and conditions in which a certificate may be issued, amended, suspended, renewed, cancelled or reinstated;\n(f) for the purposes of section 91,\n(i) prescribing qualifications that must be met by an operator of a bonded warehouse,\n(ii) prescribing the conditions under which a licence for the operation of a bonded warehouse may be issued, including the security that may be required of an operator of a bonded warehouse in order to be granted a licence, the duration of such a licence and the fees or the manner of determining any fees to be paid for such a licence,\n(iii) prescribing the form, nature and conditions of any required security,\n(iv) prescribing the circumstances under which a licence for the operation of a bonded warehouse may be amended, suspended, renewed, cancelled or reinstated,\n(v) establishing standards for the operation and maintenance of the facilities of a bonded warehouse,\n(vi) prescribing the manner of acknowledging receipt of goods in a bonded warehouse,\n(vii) prescribing facilities, equipment and personnel that must be provided at a bonded warehouse,\n(viii) regulating the transfer of ownership of goods in a bonded warehouse,\n(ix) prescribing restrictions as to the classes of goods that may be received in a bonded warehouse,\n(x) prescribing circumstances in which goods shall not be received in a bonded warehouse,\n(xi) prescribing the period within which goods that have been delivered to a bonded warehouse shall be removed,\n(xii) prescribing classes of goods that may be forfeited if they are not removed from a bonded warehouse within the prescribed period, and\n(xiii) otherwise regulating the operation of a bonded warehouse;\n(g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on\n(i) the physical attributes, functions or legal descriptions of conveyances,\n(ii) areas within which conveyances voyage,\n(iii) requirements, or limitations, related to voyages of conveyances, or\n(iv) any combination of the bases mentioned in subparagraphs (i) to (iii);\n(g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;\n(h) regulating or prohibiting the delivery to conveyances of goods designated as ships’ stores;\n(i) regulating or prohibiting the transfer from one conveyance to another of goods designated as ships’ stores; and\n(j) prescribing anything required to be prescribed by the Governor in Council under sections 89 to 94 and 96 to 98.",
+    "history": "1997, c. 36, s. 99; 2001, c. 28, s. 43; 2002, c. 19, ss. 10, 23, c. 22, ss. 352, 424; 2005, c. 38, ss. 142, 145; 2011, c. 24, s. 132",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-99.html"
+  },
+  {
+    "id": "C-54.011-s100",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "100",
+    "marginal_note": "Regulations",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Duty Deferral",
+    "text": "100 The Governor in Council may, on the recommendation of the Minister and the Minister of Public Safety and Emergency Preparedness, make regulations prescribing the circumstances under which and the extent to which goods may be manipulated, unpacked, packed, altered or combined with other goods while in a bonded warehouse.",
+    "history": "1997, c. 36, s. 100; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-100.html"
+  },
+  {
+    "id": "C-54.011-s101",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "101",
+    "marginal_note": "Relief for Canadian goods abroad",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Canadian Goods Abroad",
+    "text": "101\n(1) Subject to section 104, if an application is made in accordance with section 102, relief shall be granted in accordance with section 105 from payment of the portion of the duties that, but for this section, would be payable in respect of goods returned to Canada within one year or such other time as may be prescribed after their exportation in the prescribed manner if\n(a) the goods were repaired outside Canada after being exported for the declared purpose of being repaired;\n(b) equipment was added to the goods outside Canada; or\n(c) the goods were the product of Canada and work was done outside Canada on the goods.\n(2) [Emergency repairs] Subject to section 104, if an application is made in accordance with section 102, relief shall be granted from the payment of the whole of the duties that, but for this section, would be payable in respect of aircraft, vehicles or vessels returned to Canada after their exportation if\n(a) the aircraft, vehicles or vessels were repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and\n(b) the repairs were necessary to ensure the safe return to Canada of the aircraft, vehicles or vessels.\n(3) [Regulations] The Governor in Council may make regulations\n(a) on the recommendation of the Minister, prescribing the manner for determining what goods are considered to be a product of Canada for the purposes of subsection (1); and\n(b) on the recommendation of the Minister of Public Safety and Emergency Preparedness, defining the words aircraft, vehicles and vessels for the purposes of subsection (2).",
+    "history": "1997, c. 36, s. 101; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-101.html"
+  },
+  {
+    "id": "C-54.011-s102",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "102",
+    "marginal_note": "Application",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Canadian Goods Abroad",
+    "text": "102 An application for relief under section 101 must be\n(a) accompanied by evidence satisfactory to the Minister of Public Safety and Emergency Preparedness that the goods were exported and\n(i) in respect of goods referred to in paragraph 101(1)(a), repairs could not have been made in Canada at the place the goods were located before their exportation or within a reasonable distance of that place,\n(ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment added could not practicably have been added in Canada, or\n(iii) in respect of goods referred to in paragraph 101(1)(c), it would not have been practicable to do the work in Canada; or\n(b) if the application is made under subsection 101(2), made in the prescribed form and manner, with the prescribed information, at the time of the return to Canada of the goods in respect of which the application is made.",
+    "history": "1997, c. 36, s. 102; 2005, c. 38, ss. 89(F), 142, 145.",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-102.html"
+  },
+  {
+    "id": "C-54.011-s103",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "103",
+    "marginal_note": "Release of returned goods",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Canadian Goods Abroad",
+    "text": "103 Subject to section 104, goods in respect of which relief is granted under section 101 before they are released may be released without any payment of duties.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-103.html"
+  },
+  {
+    "id": "C-54.011-s104",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "104",
+    "marginal_note": "Conditions for relief",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Canadian Goods Abroad",
+    "text": "104 Relief shall be granted under section 101 in respect of goods that were returned to Canada after being exported only if\n(a) relief, conditional on the exportation of the goods, was not granted in respect of any duties paid or payable; or\n(b) if an application for relief under subsection 101(1) is made, the portion of the duties, calculated in accordance with paragraph 105(1)(b), has been paid.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-104.html"
+  },
+  {
+    "id": "C-54.011-s105",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "105",
+    "marginal_note": "Value for duty of work abroad",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Canadian Goods Abroad",
+    "text": "105\n(1) For the purposes of subsection 101(1), the portion of the duties in respect of which relief is granted under that subsection shall be\n(a) the amount that, but for that subsection, would be payable in respect of the returned goods\nless\n(b) the amount obtained by applying the rate that would, but for that subsection, be applied to determine the duties under paragraph (a) to the value of\n(i) in respect of goods referred to in paragraph 101(1)(a), the repairs made outside Canada,\n(ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment added and related work done outside Canada, or\n(iii) in respect of goods referred to in paragraph 101(1)(c), the work done outside Canada.\n(2) [Regulations] For the purposes of subsection (1), the Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing the method of determining the value of repairs made, equipment added and work done outside Canada.",
+    "history": "1997, c. 36, s. 105; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-105.html"
+  },
+  {
+    "id": "C-54.011-s106",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "106",
+    "marginal_note": "Temporary relief of certain duties and taxes",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "Canadian Goods Abroad",
+    "text": "106\n(1) If an application for relief is made in the prescribed circumstances by a person of a prescribed class and in the prescribed form and manner, accompanied by prescribed documents and by security of a prescribed nature in an amount fixed by the Minister of Public Safety and Emergency Preparedness, relief shall be granted from the payment of the whole or the prescribed portion, as the case may be, of any duty imposed under sections 21.1 to 21.3 or the Excise Act, 2001 or of any excise taxes that, but for this section, would be payable in respect of prescribed goods that are imported and subsequently exported after being used in Canada only for a prescribed purpose.\n(2) [Release of goods] If relief is granted under subsection (1), the goods may be released without the payment of the relieved duty, duties or taxes.\n(3) [Conditions] Relief under subsection (1) is subject to prescribed conditions and to the importer of the goods establishing to the satisfaction of the Minister of Public Safety and Emergency Preparedness that the goods are exported within one year after they are released or, if a period is prescribed, within the prescribed period after they are released.\n(4) [Extension of period] The Minister of Public Safety and Emergency Preparedness may, in respect of prescribed goods, extend the period of exportation by not more than six months if that Minister is satisfied that it is not practical or possible to export the goods within the period.\n(5) [Waiver] The Minister of Public Safety and Emergency Preparedness may waive the requirement under subsection (1) to provide security.",
+    "history": "1997, c. 36, s. 106; 2002, c. 22, s. 353; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-106.html"
+  },
+  {
+    "id": "C-54.011-s107",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "107",
+    "marginal_note": "Effect of relief",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "General",
+    "text": "107\n(1) Subject to sections 95, 98.1 and 98.2, if relief is granted under section 89, 92, 101 or 106 from the payment of the whole or a portion of duties,\n(a) no duties are payable, if the relief was from the payment of the whole; and\n(b) the portion is not payable, if the relief was only from the payment of the portion.\n(2) [Effect of relief on duty paid value] Notwithstanding subsection (1), the amount of the customs duties payable on goods shall, for the purposes of determining the duty paid value of the goods, be determined as if relief had not been granted under section 89, 92, 101 or 106.\n(3) [Effect of relief on value under Excise Tax Act] Notwithstanding subsection (1), the amount of customs duties payable on goods shall, for the purposes of determining the value of the goods under section 215 of the Excise Tax Act, be determined as if relief had been granted under section 101 but had not been granted under section 89, 92 or 106.",
+    "history": "1997, c. 36, s. 107; 2017, c. 6, s. 103; 2021, c. 1, s. 43",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-107.html"
+  },
+  {
+    "id": "C-54.011-s108",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "108",
+    "marginal_note": "Refund or cancellation of security",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 2 - Importation without Full Payment of Duties",
+    "heading": "General",
+    "text": "108 The Minister of Public Safety and Emergency Preparedness shall refund or cancel any security given\n(a) in respect of the issuance of a licence under section 91, when the licence is cancelled;\n(b) in respect of goods that would have been classified under tariff item No. 9993.00.00 if they had met the conditions set out in that tariff item, when the goods are accounted for under section 32 of the Customs Act and all duties payable in respect of the goods are paid;\n(c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;\n(d) in respect of goods of any tariff item in respect of which security is required, other than goods of tariff item No. 9993.00.00, when the goods are exported in the manner and within the period referred to in the tariff item in respect of which security was given or within the period established or extended by the regulations;\n(e) in respect of goods of tariff item No. 9993.00.00, when the goods are exported, destroyed, consumed or expended in the manner and within the period referred to in that tariff item or within the period established or extended by the regulations; and\n(f) in respect of an application for relief under section 106, if\n(i) the goods in respect of which the application was made are not exported within the period referred to in subsection 106(3) or (4), as the case may be, the goods are accounted for under section 32 of the Customs Act, and all duties and taxes payable in respect of the goods are paid,\n(ii) the goods in respect of which the application was made are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs, or\n(iii) the goods in respect of which the application was made are exported within the period referred to in subsection 106(3) or (4), as the case may be.",
+    "history": "1997, c. 36, s. 108; 2005, c. 38, ss. 88, 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-108.html"
+  },
+  {
+    "id": "C-54.011-s109",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "109",
+    "marginal_note": "Definition of obsolete or surplus goods",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 3 - Obsolete or Surplus Goods",
+    "heading": "DIVISION 3 - Obsolete or Surplus Goods",
+    "text": "109 In this Division, obsolete or surplus goods means goods that are\n(a) found to be obsolete or surplus\n(i) in the case of imported goods, by their importer or owner, or\n(ii) in any other case, by their manufacturer, producer or owner;\n(b) not used in Canada;\n(c) destroyed in such manner as the Minister of Public Safety and Emergency Preparedness may direct; and\n(d) not damaged before their destruction.",
+    "history": "1997, c. 36, s. 109; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-109.html"
+  },
+  {
+    "id": "C-54.011-s110",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "110",
+    "marginal_note": "Relief for obsolete or surplus goods",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 3 - Obsolete or Surplus Goods",
+    "heading": "DIVISION 3 - Obsolete or Surplus Goods",
+    "text": "110 If an application is made in accordance with section 111, a refund shall be granted of\n(a) all duties, other than the goods and services tax, paid in respect of imported obsolete or surplus goods;\n(b) all duties, other than taxes imposed under the Excise Tax Act, paid in respect of imported goods processed in Canada, if the goods that result from the processing become obsolete or surplus goods; and\n(c) all duties, other than taxes imposed under the Excise Tax Act, paid in respect of imported goods, other than fuel or plant equipment, that are directly consumed or expended in the processing in Canada of goods that become obsolete or surplus goods.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-110.html"
+  },
+  {
+    "id": "C-54.011-s111",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "111",
+    "marginal_note": "Application",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 3 - Obsolete or Surplus Goods",
+    "heading": "DIVISION 3 - Obsolete or Surplus Goods",
+    "text": "111 An application under section 110 must be\n(a) made in the prescribed form and manner, with the prescribed information,\n(i) if the obsolete or surplus goods were imported, by the importer or owner of those goods, or\n(ii) in any other case, by the manufacturer, producer or owner of the obsolete or surplus goods;\n(b) accompanied by a waiver referred to in section 119, if applicable, and by the prescribed documents; and\n(c) made within five years, or such other time as may be prescribed, after the goods in respect of which it is made are released.",
+    "history": "1997, c. 36, s. 111; 2005, c. 38, ss. 89(F), 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-111.html"
+  },
+  {
+    "id": "C-54.011-s112",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "112",
+    "marginal_note": "Regulations",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 3 - Obsolete or Surplus Goods",
+    "heading": "DIVISION 3 - Obsolete or Surplus Goods",
+    "text": "112 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing documents that must accompany an application under section 110 and the period within which such an application must be made.",
+    "history": "1997, c. 36, s. 112; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-112.html"
+  },
+  {
+    "id": "C-54.011-s113",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "113",
+    "marginal_note": "Refund or drawback",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 4 - Additional Relief",
+    "heading": "DIVISION 4 - Additional Relief",
+    "text": "113\n(1) Subject to subsection (2), sections 96, 98.1 and 98.2 and any regulations made under subsection (4), a refund or drawback shall be granted of all or a portion of duties if\n(a) relief or a refund of all or a portion of the duties could have been, but was not, granted under section 89 or 101;\n(b) all or a portion of the duties was paid; and\n(c) an application is made in accordance with subsection (3) and section 119.\n(2) [No refund] No refund or drawback of the duties imposed on tobacco products or vaping products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.\n(3) [Application] For the purposes of subsection (1), an application must\n(a) be supported by such evidence as the Minister of Public Safety and Emergency Preparedness may require;\n(b) be made by a prescribed person or by a person belonging to a prescribed class of persons;\n(c) be made in the prescribed form and manner, with the prescribed information, within four years, or within such other time as may be prescribed, after the goods in respect of which it is made are released; and\n(d) if the goods have not been exported or deemed exported for the purposes of relief under section 89, disclose the number of the certificate issued under section 90.\n(4) [Regulations] For the purposes of this section, the Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing\n(a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);\n(b) the portion of duties paid that may be granted as a refund or drawback under subsection (1);\n(c) the persons or classes of persons who may make an application for a refund or drawback under subsection (1);\n(d) the uses to which goods may be put or operations that goods may undergo after which the goods will be considered to be in the same condition;\n(e) goods that are considered to be of the same class;\n(f) the time within which an application for a refund or drawback must be made;\n(g) the circumstances in which an application for a refund or drawback may be made;\n(h) restrictions as to the classes of goods for which a refund or drawback may be granted; and\n(i) the circumstances in which a refund or drawback may not be granted.\n(5) [Designated goods] Despite the exception in subsection 89(2), a refund or drawback of duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.",
+    "history": "1997, c. 36, s. 113; 2001, c. 28, s. 44; 2002, c. 19, ss. 11, 25, c. 22, s. 354; 2005, c. 38, ss. 89(F), 142, 145; 2011, c. 24, s. 133; 2017, c. 6, s. 104; 2021, c. 1, s. 44; 2022, c. 10, s. 96",
+    "last_amended": "2022-10-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-113.html"
+  },
+  {
+    "id": "C-54.011-s114",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "114",
+    "marginal_note": "Overpayment of refund or drawback",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 4 - Additional Relief",
+    "heading": "DIVISION 4 - Additional Relief",
+    "text": "114\n(1) If a refund or drawback is granted under section 110 or 113 to a person who is not eligible for the refund or drawback or in an amount exceeding the amount for which the person is eligible, that person shall pay to Her Majesty in right of Canada, on the day that the refund or drawback is received,\n(a) any amount for which the person is not eligible; and\n(b) any interest granted under section 127 on the amount referred to in paragraph (a).\n(2) [Debt to Her Majesty] An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-114.html"
+  },
+  {
+    "id": "C-54.011-s115",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "115",
+    "marginal_note": "Discretionary relief",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 4 - Additional Relief",
+    "heading": "DIVISION 4 - Additional Relief",
+    "text": "115\n(1) The Governor in Council may, on the recommendation of the Minister or the Minister of Public Safety and Emergency Preparedness, by order, remit duties.\n(2) [Scope of relief] A remission under subsection (1) may be conditional or unconditional, may be granted in respect of the whole or any portion of the duties and may be granted regardless of whether any liability to pay the duties has arisen.\n(3) [Remission by way of refund] If duties have been paid, a remission under subsection (1) shall be made by granting a refund of the duties to be remitted.",
+    "history": "1997, c. 36, s. 115; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-115.html"
+  },
+  {
+    "id": "C-54.011-s116",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "116",
+    "marginal_note": "Debts due the Crown",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "116 Relief under section 89 or 101 may be refused if, at the time the relief is authorized or required to be granted, the person to whom the relief is to be granted is indebted to\n(a) Her Majesty in right of Canada; or\n(b) Her Majesty in right of a province in respect of tax payable to the province, if there is an agreement between the Government of Canada and the government of the province authorizing Canada to collect the tax on behalf of the province.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-116.html"
+  },
+  {
+    "id": "C-54.011-s117",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "117",
+    "marginal_note": "Sum in lieu of drawback, refund, etc.",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "117 If circumstances exist that render it difficult to determine the exact amount of relief under section 89, of a refund under section 110 or of a refund or drawback under section 113 or the exact amount of a general remission of duties under an order made under section 115 of this Act or section 23 of the Financial Administration Act, the Minister of Public Safety and Emergency Preparedness may, with the consent of the applicant for the relief, refund, drawback or remission, grant to the applicant a sum, in an amount determined by that Minister, in lieu of the relief, refund, drawback or remission.",
+    "history": "1997, c. 36, s. 117; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-117.html"
+  },
+  {
+    "id": "C-54.011-s118",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "118",
+    "marginal_note": "Failure to comply with conditions",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "118\n(1) If relief from, or remission of, duties is granted under this Act, other than under section 92, or if remission of duties is granted under section 23 of the Financial Administration Act and a condition to which the relief or remission is subject is not complied with, the person who did not comply with the condition shall, within 90 days or such other period as may be prescribed after the day of the failure to comply,\n(a) report the failure to comply to an officer at a customs office; and\n(b) pay to Her Majesty in right of Canada an amount equal to the amount of the duties in respect of which the relief or remission was granted, unless that person can provide evidence satisfactory to the Minister of Public Safety and Emergency Preparedness that\n(i) at the time of the failure to comply with the condition, a refund or drawback would otherwise have been granted if duties had been paid, or\n(ii) the goods in respect of which the relief or remission was granted qualify in some other manner for relief or remission under this Act or the Financial Administration Act.\n(2) [Diversions] If a drawback has been granted of duties paid in respect of imported goods by reason of a deemed exportation under subsection 89(3), the goods are not subsequently exported and the goods are diverted to a use other than a use set out in that subsection, the person who diverted the goods shall, within 90 days after the day of the diversion,\n(a) report the diversion to an officer at a customs office; and\n(b) pay the amount of the drawback and the amount of any interest granted on the drawback under section 127.\n(3) [Debt to Her Majesty] An amount referred to in paragraph (1)(b) or (2)(b), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.\n(4) [Regulations] The Governor in Council may make regulations\n(a) on the recommendation of the Minister of Public Safety and Emergency Preparedness, prescribing time limits for the application of subsection (1) and the goods or classes of goods in respect of which, or the circumstances in which, those limits apply; and\n(b) on the recommendation of the Minister, prescribing the circumstances in which certain goods are exempted from the application of subsection (1) and the goods or classes of goods in respect of which, and the period for which and the conditions under which, those exemptions apply.",
+    "history": "1997, c. 36, s. 118; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-118.html"
+  },
+  {
+    "id": "C-54.011-s119",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "119",
+    "marginal_note": "Waivers",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "119 An application under section 110 or 113 must be accompanied by a waiver, in the prescribed form, from every other person eligible to claim a drawback, refund or remission of the duties in respect of which the application is made, waiving that person’s right to apply for the drawback, refund or remission.",
+    "history": "1997, c. 36, s. 119; 2005, c. 38, ss. 89(F), 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-119.html"
+  },
+  {
+    "id": "C-54.011-s120",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "120",
+    "marginal_note": "Definition of value",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "120 For the purposes of sections 121 and 122, value means, in respect of a by-product, goods or merchantable scrap or waste,\n(a) if the processor has sold the by-product, goods or merchantable scrap or waste in an arms-length transaction, the price at which the processor sold the by-product, goods or merchantable scrap or waste; and\n(b) in any other case, the price at which the processor would ordinarily have sold the by-product, goods or merchantable scrap or waste in an arms-length transaction,\n(i) in the case of an application for a drawback or refund, at the time the application is made, or\n(ii) if relief from the payment of duties has been granted under section 89, at the time the goods are exported.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-120.html"
+  },
+  {
+    "id": "C-54.011-s121",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "121",
+    "marginal_note": "Relief reduced by value of by-product",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "121\n(1) If relief from payment of duties is granted in respect of goods under section 89 and the goods enter into a process that produces a by-product in respect of which relief could not have been granted, the processor shall, within 90 days after production of the by-product, pay to Her Majesty in right of Canada an amount that bears the same proportion to the amount of the relief as the value of the by-product bears to the total value of the products produced from the processing of the goods.\n(2) [Debt to Her Majesty] An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.\n(3) [Amount of drawback or refund not paid reduced by value of by-product] If goods in respect of which an application was made under section 110 or 113 enter into a process that produces a by-product in respect of which a refund or drawback cannot be granted and the drawback or refund has not yet been paid, the amount of the drawback or refund shall be reduced by the same proportion that the value of the by-product bears to the total value of the products produced from the processing of the goods.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-121.html"
+  },
+  {
+    "id": "C-54.011-s122",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "122",
+    "marginal_note": "Relief reduced by value of merchantable scrap or waste",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "122\n(1) If goods in respect of which relief is granted under section 89 enter into a process that produces merchantable scrap or waste in respect of which the relief could not have been granted, the processor shall, within 90 days after the production of the scrap or waste, pay to Her Majesty in right of Canada an amount equal to the product obtained by multiplying the value of the merchantable scrap or waste by the rate of customs duty that applies, at the time that the scrap or waste was produced, to merchantable scrap or waste of the same kind.\n(2) [Debt to Her Majesty] An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.\n(3) [Drawback or refund reduced by value of merchantable scrap or waste] If goods in respect of which an application was made under section 110 or 113 enter into a process that produces merchantable scrap or waste in respect of which a refund or drawback cannot be granted and the drawback or refund has not yet been paid, the amount of the drawback or refund shall be reduced by an amount equal to the product obtained by multiplying the value of the merchantable scrap or waste by the rate of customs duty that applies, at the time the merchantable scrap or waste results from the process, to merchantable scrap or waste of the same kind.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-122.html"
+  },
+  {
+    "id": "C-54.011-s123",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "123",
+    "marginal_note": "Interest on overpayment in relation to a refund or drawback",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "123\n(1) Any person who is liable under subsection 114(1) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the refund or drawback was granted and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.\n(2) [Interest on failure to comply or diversion] Subject to subsection (4), a person who is liable under subsection 118(1) or (2) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the day that the liability was incurred and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.\n(3) [Interest on by-products and merchantable scrap or waste] Subject to subsection (4), a person who is liable under section 121 or 122 to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the production of the by-product or merchantable scrap or waste and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.\n(4) [Exception] If a person pays an amount owing under paragraph 118(1)(b) or section 121 or 122 within the 90 day period referred to in that paragraph or section, no interest on the amount is payable by the person under subsection (2) or (3).\n(5) [Computation of interest on certain duties] A person who is liable under paragraph 118(1)(b) or section 121 or 122 to pay an amount in respect of duty levied under the Special Import Measures Act shall pay interest at the specified rate for the period beginning on the ninety-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.\n(6) [Computation of interest on certain duties] A person who is liable under section 98, subsection 114(1) or paragraph 118(2)(b) to repay the amount of a drawback or relief in respect of duty levied under the Special Import Measures Act and any interest on the drawback shall pay, in addition to those amounts, interest at the specified rate for the period beginning on the first day after the day the drawback was granted or the person failed to comply with a condition to which the relief was subject, as the case may be, and ending on the day those amounts are repaid in full, calculated on the amount of the balance outstanding.\n(7) [Interest on the payment of relief for NAFTA] A person who is liable under subsection 95(1) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.\n(8) [Interest on the payment of relief for CETA] A person who is liable under subsection 98.1(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after on which the day the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.\n(9) [Interest on the payment of relief for CUKTCA] A person who is liable under subsection 98.2(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after the day on which the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.",
+    "history": "1997, c. 36, s. 123; 2001, c. 25, s. 88; 2017, c. 6, s. 105; 2021, c. 1, s. 45",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-123.html"
+  },
+  {
+    "id": "C-54.011-s124",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "124",
+    "marginal_note": "Interest to be compounded",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "124 Interest computed at a prescribed rate or at a specified rate shall be compounded daily and, if interest computed in respect of an amount under a provision of this Act is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate, computed and compounded daily on the unpaid interest from that day to the day it is paid, shall be paid in the same manner as the provision requires the principal amount to be paid.",
+    "history": "1997, c. 36, s. 124; 2001, c. 25, s. 89",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-124.html"
+  },
+  {
+    "id": "C-54.011-s125",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "125",
+    "marginal_note": "Prescribed rate may be authorized",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "125 The Minister of Public Safety and Emergency Preparedness may authorize persons who are required under a provision of this Act to pay interest on an amount at a specified rate to instead pay interest under that provision at the prescribed rate.",
+    "history": "1997, c. 36, s. 125; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-125.html"
+  },
+  {
+    "id": "C-54.011-s126",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "126",
+    "marginal_note": "Waiver of interest",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "126\n(1) The Minister of Public Safety and Emergency Preparedness may at any time waive or cancel payment of all or any portion of any interest otherwise payable under this Part.\n(2) [Interest on interest refunded] If, as a result of a waiver or cancellation under subsection (1), a person is refunded an amount of interest that was paid, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.",
+    "history": "1997, c. 36, s. 126; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-126.html"
+  },
+  {
+    "id": "C-54.011-s127",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "127",
+    "marginal_note": "Interest",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "127\n(1) A person who is granted a refund or drawback of duties under section 110 or 113, other than duty levied under the Special Import Measures Act, shall be granted, in addition to the drawback or refund, interest on the drawback or refund at the prescribed rate for the period beginning on the ninety-first day after an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.\n(2) [Interest on SIMA duty] A person who, under a provision of this Part other than section 115, is granted a drawback or refund of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the drawback or refund, interest on it at the prescribed rate for the period beginning on the ninety-first day after the day an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.",
+    "history": "1997, c. 36, s. 127; 2001, c. 25, s. 90",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-127.html"
+  },
+  {
+    "id": "C-54.011-s128",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "128",
+    "marginal_note": "Payment out of C.R.F.",
+    "part": "PART 3 - Duties Relief",
+    "division": "DIVISION 5 - General",
+    "heading": "DIVISION 5 - General",
+    "text": "128 A drawback or refund granted under this Part shall be paid out of the Consolidated Revenue Fund.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-128.html"
+  },
+  {
+    "id": "C-54.011-s129",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "129",
+    "marginal_note": "Regulations",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "129 The Minister of Public Safety and Emergency Preparedness may make regulations\n(a) for the purposes of tariff item No. 9813.00.00 or 9814.00.00, permitting the importation free of customs duties of containers not originating in Canada, if that Minister is satisfied that a like quantity of usable containers has been exported; and\n(b) for the purposes of tariff item No. 9897.00.00, prescribing\n(i) conditions under which specimens of aigrettes, egret plumes or osprey plumes and the feathers, quills, heads, wings, tails, skins or parts of skins of wild birds of that tariff item may be imported for any museum or for scientific or educational purposes, and\n(ii) the manner in which materials from used or second-hand mattresses shall be cleaned and fumigated and the certificates that shall accompany those materials.",
+    "history": "1997, c. 36, s. 129; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-129.html"
+  },
+  {
+    "id": "C-54.011-s130",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "130",
+    "marginal_note": "Powers of the Minister of Public Safety and Emergency Preparedness",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "130 The Minister of Public Safety and Emergency Preparedness may\n(a) specify documentation that is considered acceptable for the purposes of tariff item No. 9827.00.00; and\n(b) recognize authorities, representatives or authorized persons in a country of origin as competent for the purposes of conditions of classification of goods under a tariff item.",
+    "history": "1997, c. 36, s. 130; 2005, c. 38, ss. 142, 145",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-130.html"
+  },
+  {
+    "id": "C-54.011-s131",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "131",
+    "marginal_note": "Power of the Minister",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "131 The Minister may designate goods for the purposes of tariff item No. 9938.00.00.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-131.html"
+  },
+  {
+    "id": "C-54.011-s132",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "132",
+    "marginal_note": "Regulations",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "132\n(1) The Governor in Council may, on the recommendation of the Minister, make regulations\n(a) amending the List of Tariff Provisions to change or prescribe conditions of classification of goods for the purposes of Chapter 99 of that List;\n(b) prescribing territories for the purposes of the definition country in subsection 2(1);\n(c) prescribing eligible Commonwealth countries or conditions for eligibility of Commonwealth countries for the purposes of a tariff item of heading No. 51.11, 51.12 or 58.03;\n(d) prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act;\n(e) reducing the maximum value of goods that are entitled to be classified under a tariff item of heading No. 98.04;\n(f) for the purposes of tariff item No. 9808.00.00, withdrawing privileges from persons or classes of persons who are referred to in that tariff item and are from a country that refuses to grant the same privileges to Canadian officials holding corresponding or equivalent posts in that country;\n(g) for the purposes of tariff item No. 9810.00.00,\n(i) designating institutions, foreign countries and military service agencies, and\n(ii) withdrawing privileges from persons or classes of persons who are referred to in that tariff item and are from a country that refuses to grant corresponding privileges;\n(h) amending the list of products set out in tariff item No. 9905.00.00;\n(i) amending the list of goods in tariff item No. 9987.00.00;\n(j) in respect of goods or classes of goods of heading No. 98.26, amending the schedule to\n(i) add, delete or amend tariff items relating to goods or classes of goods classified under each tariff item of that heading,\n(ii) amend the rates of customs duty levied on goods or classes of goods classified under a tariff item of that heading,\n(iii) amend the conditions under which goods or classes of goods may be imported under a tariff item of that heading,\n(iv) exclude any goods or classes of goods from the application of a tariff item of that heading,\n(v) define terms of that heading, and\n(vi) amend the maximum value of goods that may be imported under a tariff item of that heading;\n(k) reducing any customs duty imposed on goods of Chapter 89 in the List of Tariff Provisions in such circumstances and under such conditions as are prescribed;\n(l) for the purposes of tariff item No. 9993.00.00, limiting or restricting the use, kinds or quantity of goods that may be classified under that tariff item;\n(m) for the purposes of tariff item No. 9897.00.00,\n(i) amending that tariff item to exclude goods manufactured or produced wholly or in part by prison labour from that tariff item, or prescribing the conditions under which such goods may be excluded from that tariff item,\n(i.1) amending that tariff item to exclude goods that are mined, manufactured or produced wholly or in part by forced labour or child labour as those terms are defined in section 2 of the Fighting Against Forced Labour and Child Labour in Supply Chains Act, from that tariff item, or prescribing the conditions under which such goods may be excluded from that tariff item,\n(ii) amending that tariff item to exclude used or second-hand motor vehicles manufactured before the calendar year in which importation is sought to be made from that tariff item, or prescribing the conditions under which such vehicles may be excluded from that tariff item, and\n(iii) amending that tariff item to exclude used or second-hand aircraft from that tariff item, or prescribing the conditions under which such aircraft may be excluded from that tariff item;\n(n) for the purposes of tariff item No. 9898.00.00, amending that tariff item to prescribe conditions under which arms, military stores, munitions of war or offensive weapons are excluded from that tariff item;\n(o) prescribing anything that is to be prescribed under a tariff item in Chapter 98 or 99 in the List of Tariff Provisions;\n(p) prescribing anything that may be prescribed under this Act; and\n(q) generally, for carrying out the purposes and provisions of this Act.\n(2) [Approval by Parliament] Regulations made under paragraph (1)(e), or under subparagraph (1)(j)(vi) that reduce the maximum value of goods, cease to have effect on the one hundred and eightieth day after the day on which they become effective or, if Parliament is not then sitting, the fifteenth day thereafter that either House of Parliament is sitting unless, not later than that day, the regulations are approved by a resolution adopted by both Houses of Parliament.\n(3) [Meaning of sitting day] For the purposes of subsection (2), a day on which either House of Parliament sits is deemed to be a sitting day.\n(4) [Maximum value restored] At the time regulations referred to in subsection (2) cease to have effect, the maximum value shall be restored.\n(5) [Retroactive effect] A regulation made under paragraph (1)(d) that provides that it is to come into force on a day earlier than the day on which it is registered under section 6 of the Statutory Instruments Act comes into force on that earlier day if it gives effect to a public announcement made on or before that earlier day.",
+    "history": "1997, c. 36, s. 132; 2020, c. 1, s. 201; 2023, c. 9, s. 26",
+    "last_amended": "2024-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-132.html"
+  },
+  {
+    "id": "C-54.011-s133",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "133",
+    "marginal_note": "Regulations",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "133 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n(a) prescribing, for the purposes of section 101,\n(i) the period after the exportation of goods within which the goods must be returned to Canada, and\n(ii) what constitutes satisfactory evidence of exportation of the goods;\n(b) defining the expressions baggage, conveyance, former resident, incidental to the international traffic of the goods, resident, temporarily and temporary resident for the purposes of a tariff item of Chapter 98 of the List of Tariff Provisions;\n(c) for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods may be imported;\n(d) for the purposes of tariff item No. 9802.00.00,\n(i) prescribing conditions under which conveyances may be imported,\n(ii) limiting the length of time that any imported conveyance may remain in Canada and the use that may be made of the conveyance while it remains in Canada, and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,\n(iii) excluding any class of conveyance from classification under that tariff item, and\n(iv) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported conveyances and limit the amount and type of security that may be required;\n(e) for the purposes of tariff item No. 9803.00.00,\n(i) prescribing conditions under which goods or conveyances may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to establish such conditions in specified circumstances,\n(ii) limiting the quantity of any class of goods that may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to increase those limits in specified circumstances,\n(iii) limiting the length of time that imported goods or conveyances may remain in Canada and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,\n(iv) excluding any class of goods or conveyances from classification under that tariff item, and\n(v) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported goods or conveyances and limit the amount and type of security that may be required;\n(f) for the purposes of heading No. 98.04 or of tariff item No. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported;\n(g) for the purposes of tariff item No. 9805.00.00,\n(i) exempting goods or classes of goods imported by any class of persons referred to in that tariff item from any of its requirements relating to the period during which goods must be owned, possessed or used abroad, and\n(ii) substituting less exigent requirements relating to the period during which goods or classes of goods of that tariff item must be owned, possessed or used abroad by any class of persons referred to in that tariff item;\n(h) for the purposes of tariff item No. 9807.00.00,\n(i) defining the word settler,\n(ii) exempting goods or classes of goods imported by any classes of persons referred to in that tariff item from any of its requirements relating to ownership, possession or use, and\n(iii) substituting less exigent requirements relating to the ownership, possession or use of goods or classes of goods of that tariff item;\n(i) for the purposes of tariff item No. 9897.00.00,\n(i) defining the expressions issue, periodical and special edition,\n(ii) prescribing conditions under which an issue of a periodical will be found to be an issue of a special edition that contained an advertisement that was primarily directed to a market in Canada and that did not appear in identical form in all editions of that issue of a periodical that were distributed in the country of origin, and\n(iii) prescribing conditions under which an issue of a periodical will be found to be an issue more than five per cent of the advertising space in which consisted of space used for advertisements that indicated specific sources of availability in Canada, or specific conditions relating to the sale or provision in Canada, of any goods or services;\n(j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:\nan EU country or other CETA beneficiary\nChile\nColombia\nCosta Rica\nCPTPP country\nCUKTCA beneficiary\nHonduras\nIceland\nIsrael or another CIFTA beneficiary\nJordan\nKorea\nLiechtenstein\nMexico\nNorway\nPanama\nPeru\nSwitzerland\nUnited States\n(j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:\nan EU country or other CETA beneficiary\nChile\nColombia\nCosta Rica\nCPTPP country\nCUKTCA beneficiary\nHonduras\nIsrael or another CIFTA beneficiary\nJordan\nKorea\nMexico\nPanama\nPeru\nUnited States\n(k) for the purposes of tariff item No. 9993.00.00,\n(i) extending any period that the goods imported under that tariff item may remain in Canada, if it is impracticable or impossible for the importer to export the goods,\n(ii) setting out the conditions under which the requirement for security or for prescribed documents may be waived, and\n(iii) prescribing the form, nature and conditions of any security satisfactory to the Minister of Public Safety and Emergency Preparedness; and\n(l) prescribing any other thing that is to be prescribed for the purposes of a tariff item referred to in this section.",
+    "history": "1997, c. 36, s. 133; 2001, c. 28, s. 45; 2005, c. 38, ss. 142, 145; 2009, c. 2, s. 122, c. 6, s. 36, c. 16, ss. 48, 56, c. 31, s. 51; 2010, c. 4, s. 41; 2011, c. 24, s. 134; 2012, c. 18, s. 39, c. 26, ss. 48, 62; 2014, c. 14, s. 46, c. 28, s. 54; 2015, c. 3, s. 66(F); 2017, c. 6, s. 106; 2018, c. 23, s. 46; 2020, c. 1, s. 202; 2021, c. 1, s. 46",
+    "last_amended": "2021-04-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-133.html"
+  },
+  {
+    "id": "C-54.011-s134",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "134",
+    "marginal_note": "Other orders",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "134\n(1) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 2(c) of Chapter 7 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 2(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.\n(2) [Other orders] The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 3(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.",
+    "history": "1997, c. 36, s. 134; 1999, c. 17, s. 131; 2005, c. 38, ss. 141, 142, 145; 2018, c. 27, s. 78",
+    "last_amended": "2019-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-134.html"
+  },
+  {
+    "id": "C-54.011-s135",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "135",
+    "marginal_note": "Exempt goods",
+    "part": "PART 4 - Regulations and Orders",
+    "division": "",
+    "heading": "PART 4 - Regulations and Orders",
+    "text": "135\n(1) An order made under subsection 134(1) or (2) does not apply to goods that\n(a) before the order comes into force, a person purchased for importation through a customs office in a region or part of Canada specified in the order in the expectation in good faith that the “Free” rate of customs duty set out in a tariff item suspended by the order would apply to the goods; and\n(b) at the time the order comes into force, were in transit to the purchaser in Canada.\n(2) [Exempt from SIA] An order referred to in subsection 134(1) or (2) is deemed not to be a regulation within the meaning of the Statutory Instruments Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-135.html"
+  },
+  {
+    "id": "C-54.011-s136",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "136",
+    "marginal_note": "Prohibited imports",
+    "part": "PART 5 - Prohibited Goods",
+    "division": "",
+    "heading": "PART 5 - Prohibited Goods",
+    "text": "136\n(1) The importation of goods of tariff item No. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited.\n(2) [Subsection 10(1) does not apply] Subsection 10(1) does not apply in respect of goods referred to in subsection (1).",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-136.html"
+  },
+  {
+    "id": "C-54.011-s137",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "137",
+    "marginal_note": "Definition of former Act",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "137 In sections 140 and 143 to 146, former Act means the Customs Tariff as it read immediately before the coming into force of section 214.",
+    "history": "1997, c. 36, s. 137; 2011, c. 24, s. 135",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-137.html"
+  },
+  {
+    "id": "C-54.011-s138",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "138",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "138 [Repealed, 2011, c. 24, s. 135]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-138.html"
+  },
+  {
+    "id": "C-54.011-s139",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "139",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "139 [Repealed, 2011, c. 24, s. 135]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-139.html"
+  },
+  {
+    "id": "C-54.011-s140",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "140",
+    "marginal_note": "References to former tariff items and codes",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "140\n(1) Subject to subsection (2), if a tariff item or code or portion of a tariff item or code of the former Act is referred to in an Act of Parliament, or in a regulation or order made thereunder, the reference to that tariff item, code or portion shall, unless the context requires otherwise, be construed as a reference to the tariff item or portion of a tariff item of this Act referring to goods that correspond most closely to goods referred to in the tariff item, code or portion of a tariff item or code of the former Act.\n(2) [Exception] A reference in a provision of an Act of Parliament other than this Act, or of an order or regulation made under an Act of Parliament, to a heading, subheading, tariff item or code, or portion of a heading, subheading, tariff item or code, of the former Act or to a note to a chapter of Schedule I to the former Act shall, for any purpose relating to a duty or tax under the Excise Act or the Excise Tax Act or for any purpose relating to an additional duty under section 21 of this Act, be read as a reference to that heading, subheading, tariff item, code, portion or note as it read immediately before the day on which this section comes into force.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-140.html"
+  },
+  {
+    "id": "C-54.011-s141",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "141",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "141 [Repealed, 2011, c. 24, s. 136]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-141.html"
+  },
+  {
+    "id": "C-54.011-s142",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "142",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "142 [Repealed, 2011, c. 24, s. 136]",
+    "history": "",
+    "last_amended": "2011-12-15",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-142.html"
+  },
+  {
+    "id": "C-54.011-s143",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "143",
+    "marginal_note": "Continuation of regulations and orders",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "143 If goods were accounted for under section 32 of the Customs Act before the day on which this section comes into force and were subject to the former Act, the Customs Act or any other Act of Parliament, or to any regulation or order made thereunder, those Acts, regulations or orders continue to apply to those goods after the coming into force of this section.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-143.html"
+  },
+  {
+    "id": "C-54.011-s144",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "144",
+    "marginal_note": "Bonded warehouse licences continued",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "144 Licences issued under section 81 of the former Act and in effect on the day on which section 91 of this Act comes into force continue to have effect under that section on and after that day.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-144.html"
+  },
+  {
+    "id": "C-54.011-s145",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "145",
+    "marginal_note": "Security",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "145 Security held by the Minister of National Revenue to secure the payment of duties under subsection 81(4) of the former Act is continued as security for the purposes of subsection 91(4) of this Act on and after the day on which this section comes into force.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-145.html"
+  },
+  {
+    "id": "C-54.011-s146",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "146",
+    "marginal_note": "Certificates continued",
+    "part": "PART 6 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 6 - Transitional Provisions",
+    "text": "146 Certificates issued under section 80.1 of the former Act and in effect on the day on which section 90 of this Act comes into force continue to have effect under that section on and after that day.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-146.html"
+  },
+  {
+    "id": "C-54.011-s147 to 191",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "147 to 191",
+    "marginal_note": "",
+    "part": "PART 7 - Related Amendments",
+    "division": "",
+    "heading": "PART 7 - Related Amendments",
+    "text": "147 to 191 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 147 to 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-147 to 191.html"
+  },
+  {
+    "id": "C-54.011-s192 to 212",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "192 to 212",
+    "marginal_note": "",
+    "part": "PART 8 - Consequential Amendments",
+    "division": "",
+    "heading": "PART 8 - Consequential Amendments",
+    "text": "192 to 212 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 192 to 212",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-192 to 212.html"
+  },
+  {
+    "id": "C-54.011-s213",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "213",
+    "marginal_note": "",
+    "part": "PART 9 - Repeal and Coming into Force",
+    "division": "",
+    "heading": "Repeal",
+    "text": "213 [Repeal]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-213.html"
+  },
+  {
+    "id": "C-54.011-s214",
+    "act_code": "C-54.011",
+    "act_short": "Customs Tariff",
+    "act_name": "Customs Tariff",
+    "section": "214",
+    "marginal_note": "Coming into force",
+    "part": "PART 9 - Repeal and Coming into Force",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "214 This Act comes into force or is deemed to have come into force on January 1, 1998 and applies, or is deemed to have applied, to all goods referred to in this Act imported on or after that day and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-05-12",
+    "citation": "Customs Tariff, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/c-54.011/section-214.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C.R.C.,_c._1041.json b/data/processed/C.R.C.,_c._1041.json
new file mode 100644
index 0000000000000000000000000000000000000000..ba134a171bea2f1fce4951b52b9200749d046e7e
--- /dev/null
+++ b/data/processed/C.R.C.,_c._1041.json
@@ -0,0 +1,2433 @@
+[
+  {
+    "id": "C.R.C.,_c._1041-s1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1 [Repealed, SOR/2019-169, s. 2]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The following definitions apply in these Regulations.\nAct means the Controlled Drugs and Substances Act. (Loi)\nadvertisement includes any representation by any means for the purpose of promoting, directly or indirectly, the sale or other disposal of a narcotic. (publicité.)\ncommon-law partner, in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. (conjoint de fait)\ncompetent authority means a public authority of a foreign country that is authorized under the laws of the country to approve the importation or exportation of narcotics into or from the country. (autorité compétente)\ncompound includes a preparation. (composé)\ndesignated criminal offence means\n(a) an offence involving the financing of terrorism against any of sections 83.02 to 83.04 of the Criminal Code;\n(b) an offence involving fraud against any of sections 380 to 382 of the Criminal Code;\n(c) the offence of laundering proceeds of crime against section 462.31 of the Criminal Code;\n(d) an offence involving a criminal organization against any of sections 467.11 to 467.13 of the Criminal Code; or\n(e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (d). (infraction désignée en matière criminelle)\ndestroy means, in respect of a narcotic, to alter or denature it to such an extent that its consumption is rendered impossible or improbable. (destruction)\ndiacetylmorphine (heroin) includes the salts of diacetylmorphine. (diacétylmorphine (héroïne))\nhospital means a facility\n(a) that is licensed, approved or designated by a province in accordance with the laws of the province to provide care or treatment to persons or animals suffering from any form of disease or illness; or\n(b) that is owned or operated by the Government of Canada or the government of a province and that provides health services. (hôpital)\ninternational obligation means an obligation in respect of a narcotic set out in a convention, treaty or other multilateral or bilateral instrument that Canada has ratified or to which Canada adheres. (obligation internationale)\nlicensed dealer means the holder of a licence issued under section 10.1. (distributeur autorisé)\nmethadone includes the salts of methadone. (méthadone)\nmidwife has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (sage-femme)\nnarcotic means\n(a) a controlled substance set out in the schedule; or\n(b) in respect of a midwife, nurse practitioner or podiatrist, a controlled substance set out in the schedule that the midwife, nurse practitioner or podiatrist may prescribe, possess or conduct an activity with, in accordance with sections 3 and 4 of the New Classes of Practitioners Regulations. (stupéfiant)\nnurse practitioner has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (infirmier praticien)\npharmacist means a person who is entitled under the laws of a province to practise pharmacy and who is practising pharmacy in that province. (pharmacien)\npodiatrist has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (podiatre)\nprescription means an authorization given by a practitioner that a stated amount of a narcotic be dispensed for the person named in it or the animal identified in it. (ordonnance)\nqualified person in charge means the individual designated under subsection 9.2(1). (responsable qualifié)\nSecurity Directive means the Directive on Physical Security Requirements for Controlled Substances and Drugs Containing Cannabis, as amended from time to time and published by the Government of Canada on its website. (Directive en matière de sécurité)\nsenior person in charge means the individual designated under section 9.1. (responsable principal)\ntest kit means a kit\n(a) that contains a narcotic and a reagent system or buffering agent;\n(b) that is used during the course of a chemical or analytical procedure to test for the presence or quantity of a narcotic for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; and\n(c) the contents of which are not intended or likely to be consumed by, or administered to, a person or an animal. (nécessaire d’essai)\nverbal prescription narcotic means a narcotic that is contained in medication that may be prescribed verbally and that has the following characteristics:\n(a) it contains two or more medicinal ingredients that are not narcotics, in a recognized therapeutic dose;\n(b) it is not intended for parenteral administration; and\n(c) it does not contain diacetylmorphine (heroin), hydrocodone, methadone, oxycodone or pentazocine. (stupéfiant d’ordonnance verbale)\n(2) [Repealed, SOR/2021-271, s. 3]",
+    "history": "SOR/78-154, s. 1; SOR/81-361, s. 1; SOR/85-588, s. 1; SOR/85-930, s. 1; SOR/86-173, s. 1; SOR/88-279, s. 1(F); SOR/90-189, s. 1; SOR/97-227, s. 1; SOR/2003-134, s. 1; SOR/2004-237, s. 1; SOR/2010-221, s. 1; SOR/2012-230, s. 14; SOR/2013-119, s. 200; SOR/2013-172, s. 3; SOR/2015-132, s. 1; SOR/2016-230, ss. 261, 278; SOR/2016-239, s. 2; SOR/2018-147, s. 1; SOR/2019-169, s. 3; SOR/2021-271, s. 3",
+    "last_amended": "2022-01-05",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s2.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "2.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2.1 [Repealed, SOR/2016-230, s. 262]",
+    "history": "",
+    "last_amended": "2016-08-24",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 2.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-2.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "3",
+    "marginal_note": "Authorized persons",
+    "part": "",
+    "division": "",
+    "heading": "Possession",
+    "text": "3\n(1) A person is authorized to possess a narcotic if the person has obtained the narcotic in accordance with these Regulations, in the course of activities conducted in connection with the administration or enforcement of an Act or regulation, or from a person who is exempt under section 56 of the Act from the application of subsection 5(1) of the Act with respect to that narcotic, and the person\n(a) requires the narcotic for their business or profession and is\n(i) a licensed dealer,\n(ii) a pharmacist, or\n(iii) a practitioner who is registered and entitled to practise in the province in which they possess the narcotic;\n(b) is a practitioner who is registered and entitled to practise in a province other than the province in which they possess the narcotic for emergency medical purposes only;\n(c) is a hospital employee or a practitioner in a hospital;\n(d) has obtained the narcotic for their own use\n(i) from a practitioner,\n(ii) in accordance with a prescription that was not issued or obtained in contravention of these Regulations, or\n(iii) from a pharmacist under section 36;\n(e) is a practitioner of medicine who received the narcotic under subsection 68(1) or (2) and their possession is for the purpose of providing or delivering it to a person referred to in subsection 68(3);\n(f) is an agent or mandatary of a practitioner of medicine who received the narcotic under subsection 68(1) and their possession is for the purpose of providing or delivering it to a person referred to in subsection 68(2);\n(g) is employed as an inspector, a member of the Royal Canadian Mounted Police, a police constable, a peace officer or a member of the technical or scientific staff of the Government of Canada, the government of a province or a university in Canada and their possession is in connection with that employment;\n(h) is not a practitioner of medicine referred to in paragraph (e) or an agent or mandatary referred to in paragraph (f), is exempted under section 56 of the Act with respect to the possession of that narcotic and their possession is for a purpose set out in the exemption; or\n(i) is the Minister.\n(2) [Agent or mandatary] A person is authorized to possess a narcotic if the person is acting as the agent or mandatary of any person who is authorized to possess it in accordance with any of paragraphs (1)(a) to (e), (h) and (i).\n(3) [Agent or mandatary — person referred to in paragraph (1)(g)] A person is authorized to possess a narcotic if\n(a) the person is acting as the agent or mandatary of a person who they have reasonable grounds to believe is a person referred to in paragraph (1)(g); and\n(b) their possession of the narcotic is for the purpose of assisting that person in the administration or enforcement of an Act or regulation.",
+    "history": "SOR/85-588, s. 2; SOR/85-930, s. 2; SOR/97-227, s. 2; SOR/99-124, s. 1; SOR/2012-230, s. 15; SOR/2013-119, s. 202; SOR/2013-172, s. 4; SOR/2016-230, s. 263; SOR/2016-239, s. 3; SOR/2018-37, s. 1; SOR/2018-69, ss. 75, 76; SOR/2018-147, s. 2; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "4",
+    "marginal_note": "Authorized activities",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "4 A person may sell, possess or otherwise deal in a test kit if the following conditions are met:\n(a) a registration number has been issued for the test kit under section 6 and has not been cancelled under section 7;\n(b) the test kit bears, on its external surface,\n(i) the manufacturer’s name,\n(ii) the trade name or trademark, and\n(iii) the registration number; and\n(c) the test kit will be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose.",
+    "history": "2014, c. 20, s. 366(E); SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "5",
+    "marginal_note": "Application for registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "5\n(1) The manufacturer of a test kit may obtain a registration number for it by submitting to the Minister an application containing\n(a) a detailed description of the design and construction of the test kit;\n(b) a detailed description of the narcotic and other substances, if any, contained in the test kit, including the qualitative and quantitative composition of each component; and\n(c) a description of the proposed use of the test kit.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the person authorized by the applicant for that purpose; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information or document] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2018-69, s. 71; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s6",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "6",
+    "marginal_note": "Issuance of registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "6 On completion of the review of the application for a registration number, the Minister must issue a registration number for the test kit, preceded by the letters “TK”, if the Minister determines that the test kit will only be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose and that it contains\n(a) a narcotic and an adulterating or denaturing agent in such a manner, combination, quantity, proportion or concentration that the preparation or mixture has no significant drug abuse potential; or\n(b) such small quantities or concentrations of a narcotic as to have no significant drug abuse potential.",
+    "history": "SOR/81-22, s. 1; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-6.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s7",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "7",
+    "marginal_note": "Cancellation of registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "7 The Minister must cancel the registration number for a test kit if\n(a) the test kit is removed from the market by the manufacturer;\n(b) the Minister has reasonable grounds to believe that the test kit is used or is likely to be used for any purpose other than a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; or\n(c) the Minister has reasonable grounds to believe that the cancellation is necessary to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-7.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s8",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "8",
+    "marginal_note": "General",
+    "part": "",
+    "division": "",
+    "heading": "Authorized Activities",
+    "text": "8\n(1) A licensed dealer may produce, assemble, sell, provide, transport, send, deliver, import or export a narcotic if they comply with these Regulations and the terms and conditions of their dealer’s licence and any permit issued under these Regulations.\n(2) [Qualified person in charge present] A licensed dealer may conduct an activity in relation to a narcotic at their site only if the qualified person in charge or an alternate qualified person in charge is present at the site.\n(3) [Permit — import and export] A licensed dealer must obtain a permit in order to import or export a narcotic.\n(4) [Possession for export] A licensed dealer may possess a narcotic for the purpose of exporting it if they have obtained it in accordance with these Regulations.\n(5) [Opium poppy — production] A licensed dealer may cultivate, propagate or harvest opium poppy only for scientific purposes.",
+    "history": "SOR/2004-237, s. 3; SOR/2013-119, s. 203; SOR/2016-123, s. 1; SOR/2016-230, ss. 264, 278; SOR/2018-147, s. 3; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-8.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s8.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "8.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Authorized Activities",
+    "text": "8.1 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 8.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-8.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s8.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "8.2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Authorized Activities",
+    "text": "8.2 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 8.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-8.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s8.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "8.3",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Authorized Activities",
+    "text": "8.3 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 8.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-8.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9",
+    "marginal_note": "Eligible persons",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9 The following persons may apply for a dealer’s licence:\n(a) an individual who ordinarily resides in Canada;\n(b) a corporation that has its head office in Canada or operates a branch office in Canada; or\n(c) the holder of a position that includes responsibility for narcotics on behalf of the Government of Canada or of a government of a province, a police force, a hospital or a university in Canada.",
+    "history": "SOR/85-588, s. 3(F); SOR/2004-237, s. 4; SOR/2010-221, s. 3; SOR/2012-230, s. 17; SOR/2014-260, ss. 17, 27(F); SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.1",
+    "marginal_note": "Senior person in charge",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.1 An applicant for a dealer’s licence must designate only one individual as the senior person in charge, who has overall responsibility for management of the activities with respect to narcotics that are specified in the licence application. The applicant may designate themself if the applicant is an individual.",
+    "history": "SOR/2004-237, s. 4; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.2",
+    "marginal_note": "Qualified person in charge",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.2\n(1) An applicant for a dealer’s licence must designate only one individual as the qualified person in charge, who is responsible for supervising the activities with respect to narcotics that are specified in the licence application and for ensuring that those activities comply with these Regulations. The applicant may designate themself if the applicant is an individual.\n(2) [Alternate qualified person in charge] An applicant for a dealer’s licence may designate an individual as an alternate qualified person in charge, who is authorized to replace the qualified person in charge when that person is absent. The applicant may designate themself if the applicant is an individual.\n(3) [Qualifications] Only an individual who meets the following requirements may be designated as a qualified person in charge or an alternate qualified person in charge:\n(a) they work at the site specified in the dealer’s licence;\n(b) they\n(i) are entitled or, if applicable, registered and entitled by a provincial professional licensing authority or a professional association in Canada and entitled to practise a profession that is relevant to their duties, such as pharmacist, practitioner, pharmacy technician or laboratory technician,\n(ii) hold a diploma, certificate or credential awarded by a post-secondary educational institution in Canada in a field or occupation that is relevant to their duties, such as pharmacy, medicine, dentistry, veterinary medicine, pharmacology, chemistry, biology, pharmacy technician, laboratory technician, pharmaceutical regulatory affairs or supply chain management or security, or\n(iii) hold a diploma, certificate or credential that is awarded by a foreign educational institution in a field or occupation referred to in subparagraph (ii) and hold\n(A) an equivalency assessment as defined in subsection 73(1) of the Immigration and Refugee Protection Regulations, or\n(B) an equivalency assessment issued by an organization or institution that is responsible for issuing equivalency assessments and is recognized by a province;\n(c) they have sufficient knowledge of and experience with the use and handling of the narcotics specified in the dealer’s licence to properly carry out their duties; and\n(d) they have sufficient knowledge of the provisions of the Act and these Regulations that are applicable to the activities specified in the dealer’s licence to properly carry out their duties.\n(4) [Exception] An applicant for a dealer’s licence may designate an individual who does not meet any of the requirements of paragraph (3)(b) as a qualified person in charge or an alternate qualified person in charge if\n(a) no other individual working at the site meets those requirements;\n(b) those requirements are not necessary for the activities specified in the licence; and\n(c) the individual has sufficient knowledge — acquired from a combination of education, training or work experience — to properly carry out their duties.",
+    "history": "SOR/2004-237, s. 4; SOR/2010-221, ss. 4, 18(F); SOR/2014-260, s. 18; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.3",
+    "marginal_note": "Ineligibility",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.3 An individual is not eligible to be a senior person in charge, a qualified person in charge or an alternate qualified person in charge if, during the 10 years before the day on which the dealer’s licence application is submitted,\n(a) in respect of a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act, the individual\n(i) was convicted as an adult, or\n(ii) was a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act; or\n(b) in respect of an offence committed outside Canada that, if committed in Canada, would have constituted a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act,\n(i) the individual was convicted as an adult, or\n(ii) if they committed the offence when they were at least 14 years old but less than 18 years old, the individual received a sentence that was longer than the maximum youth sentence, as that term is defined in subsection 2(1) of the Youth Criminal Justice Act, that could have been imposed under that Act for such an offence.",
+    "history": "SOR/2004-237, s. 4; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.4",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.4 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.5",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.5 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.6",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.6",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.6 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.7",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.7",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.7 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.8",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.8",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.8 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.9",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.9",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.9 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.9.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.91",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.91",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.91 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.91.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s9.92",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "9.92",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "9.92 [Repealed, SOR/2019-169, s. 3]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 9.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-9.92.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s10",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "10",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "10\n(1) A person who intends to conduct an activity referred to in section 8 must obtain a dealer’s licence for each site at which they intend to conduct activities by submitting an application to the Minister that contains the following information:\n(a) if the licence is requested by\n(i) an individual, the individual’s name,\n(ii) a corporation, its corporate name and any other name registered with a province under which it intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself, and\n(iii) the holder of a position described in paragraph 9(c), the applicant’s name and the title of the position;\n(b) the municipal address, telephone number and, if applicable, the email address of the proposed site and, if different from the municipal address, its mailing address;\n(c) the name, date of birth, telephone number and email address of the proposed senior person in charge;\n(d) with respect to each of the proposed qualified person in charge and any proposed alternate qualified person in charge,\n(i) their name, date of birth, telephone number and email address,\n(ii) the title of their position at the site,\n(iii) the name and title of the position of their immediate supervisor at the site,\n(iv) if applicable, the profession they practise that is relevant to their duties, the name of the province that authorizes them to practise it and their authorization number, and\n(v) their education, training and work experience that are relevant to their duties;\n(e) the activities that are to be conducted and the narcotics in respect of which each of the activities is to be conducted;\n(f) if the licence is requested to manufacture or assemble a product or compound that contains a narcotic, other than a test kit, a list that includes, for each product or compound,\n(i) the brand name of the product or the name of the compound,\n(ii) the drug identification number that is assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any,\n(iii) the name of the narcotic in the product or compound,\n(iv) the strength per unit of the narcotic in it, the number of units per package and the number of packages,\n(v) if it is to be manufactured or assembled by or for another licensed dealer under a custom order, the name, municipal address and licence number of the other licensed dealer, and\n(vi) if the applicant’s name appears on the label of the product or compound, a copy of the inner label, as defined in section A.01.010 of the Food and Drug Regulations;\n(g) if the licence is requested in order to produce a narcotic other than a product or compound that contains a narcotic,\n(i) the name of the narcotic,\n(ii) the quantity that the applicant expects to produce under their licence and the period during which that quantity would be produced, and\n(iii) if it is to be produced for another licensed dealer under a custom order, the name, municipal address and licence number of the other licensed dealer;\n(h) if the licence is requested for an activity that is not described in paragraph (f) or (g), the name of the narcotic for which the activity is to be conducted and the purpose of the activity;\n(i) a detailed description of the security measures in place at the site, determined in accordance with the Security Directive; and\n(j) a detailed description of the method for recording information that the applicant proposes to use for the purpose of section 28.\n(2) [Documents] An application for a dealer’s licence must be accompanied by the following documents:\n(a) if the applicant is a corporation, a copy of\n(i) the certificate of incorporation or other constituting instrument, and\n(ii) any document filed with the province in which its site is located that states its corporate name and any other name registered with the province under which the applicant intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself;\n(b) individual declarations signed and dated by each of the proposed senior person in charge, and qualified person in charge and any proposed alternate qualified person in charge, attesting that the person is not ineligible for a reason specified in section 9.3;\n(c) a document issued by a Canadian police force in relation to each person referred to in paragraph (b), indicating whether, during 10 years before the day on which the application is submitted, the person was convicted as specified in subparagraph 9.3(a)(i) or received a sentence as specified in subparagraph 9.3(a)(ii);\n(d) if any of the persons referred to in paragraph (b) has ordinarily resided in a country other than Canada during the 10 years before the day on which the application is submitted, a document issued by a police force of that country indicating whether in that period that person was convicted as specified in subparagraph 9.3(b)(i) or received a sentence as specified in subparagraph 9.3(b)(ii);\n(e) declaration, signed and dated by the proposed senior person in charge, attesting that the proposed qualified person in charge and any proposed alternate qualified person in charge have the knowledge and experience required under paragraphs 9.2(3)(c) and (d); and\n(f) if the proposed qualified person in charge or any proposed alternate qualified person in charge does not meet the requirement of subparagraph 9.2(3)(b)(i), either\n(i) a copy of the person’s diploma, certificate or credential referred to in subparagraph 9.2(3)(b)(ii) or (iii), or\n(ii) a detailed description of the education, training and work experience that is required under paragraph 9.2(4)(c), together with supporting evidence, such as a copy of a course transcript or an attestation by the person who provided the training.\n(3) [Signature and attestation] The application must\n(a) be signed and dated by the proposed senior person in charge; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the applicant.\n(4) [Additional information and documents] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-10.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s10.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "10.1",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "10.1 Subject to section 10.3, on completion of the review of the licence application, the Minister must issue a dealer’s licence, with or without terms and conditions, that contains\n(a) the licence number;\n(b) the name of the licensed dealer, their corporate name or the title of the position they hold;\n(c) the activities that are authorized and the names of the narcotics in respect of which each activity may be conducted;\n(d) the municipal address of the site at which the dealer may conduct the authorized activities;\n(e) the security level at the site, determined in accordance with the Security Directive;\n(f) the effective date of the licence;\n(g) the expiry date of the licence, which must be not later than three years after its effective date;\n(h) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected,\n(ii) ensure conformity with the requirements associated with the security level that is referred to in paragraph (e), or\n(iii) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use; and\n(i) if the licensed dealer produces a narcotic, the quantity that they may produce and the authorized production period.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 10.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-10.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s10.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "10.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "10.2 A dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section 16 or 17.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 10.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-10.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s10.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "10.3",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "10.3\n(1) The Minister must refuse to issue a dealer’s licence if\n(a) the applicant may not apply for a licence under section 9;\n(b) during the 10 years before the day on which the licence application is submitted, the applicant has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the applicant under any regulations made under the Act or issued to the applicant under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the licence application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph 9.3(a)(i) or (b)(i) or received a sentence as specified in subparagraph 9.3(a)(ii) or (b)(ii);\n(d) an activity for which the licence is requested would contravene an international obligation;\n(e) an activity for which the licence is requested is the cultivation, propagation or harvesting of opium poppy other than for scientific purposes;\n(f) the applicant does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the licence is requested;\n(g) the method referred to in paragraph 10(1)(j) does not permit the recording of information as required by section 28;\n(h) the applicant has not complied with the requirements of subsection 10(4) or the information or documents that they have provided are not sufficient to complete the review of the licence application;\n(i) the Minister has reasonable grounds to believe that the applicant has submitted false or misleading information or false or falsified documents in or in support of the licence application;\n(j) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the applicant has been involved in the diversion of a narcotic to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(k) the Minister has reasonable grounds to believe that the issuance of the licence would likely create a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to issue a licence under paragraph (1)(b) or (i) if the applicant meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use:\n(a) the applicant does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the applicant has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to issue a licence, the Minister must send the applicant a notice that sets out the Minister’s reasons and gives the applicant an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 10.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-10.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s11",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "11",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "11\n(1) To apply to renew a dealer’s licence, a licensed dealer must submit to the Minister an application that contains the information and documents referred to in subsections 10(1) and (2).\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-11.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s11.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "11.1",
+    "marginal_note": "Renewal",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "11.1\n(1) Subject to section 11.3, on completion of the review of the renewal application, the Minister must issue a renewed dealer’s licence that contains the information specified in section 10.1.\n(2) [Terms and conditions] When renewing a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the licence renewal; or\n(c) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 11.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-11.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s11.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "11.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "11.2 A renewed dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section 16 or 17.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 11.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-11.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s11.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "11.3",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "11.3\n(1) The Minister must refuse to renew a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section 9;\n(b) during the 10 years before the day on which the renewal application is submitted, the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their Regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the renewal application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph 9.3(a)(i) or (b)(i) or received a sentence as specified in subparagraph 9.3(a)(ii) or (b)(ii);\n(d) an activity for which the renewal is requested would contravene an international obligation;\n(e) an activity for which the licence is requested is the cultivation, propagation or harvesting of opium poppy other than for scientific purposes;\n(f) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the renewal is requested;\n(g) the method referred to in paragraph 10(1)(j) does not permit the recording of information as required by section 28;\n(h) the licensed dealer has not complied with the requirements of subsection 11(3) or the information or documents that they have provided are not sufficient to complete the review of the renewal application;\n(i) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the renewal application;\n(j) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a narcotic to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(k) the Minister has reasonable grounds to believe that the renewal of the licence would likely create a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to renew a licence under paragraph (1)(b) or (i) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act or the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to renew a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 11.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-11.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s12",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "12",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "12\n(1) Before making a change affecting any information referred to in section 10.1 that is contained in their dealer’s licence, a licensed dealer must submit to the Minister an application to amend the licence that contains a description of the proposed amendment, as well as the information and documents referred to in section 10 that are relevant to the proposed amendment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2013-119, s. 208; SOR/2016-230, s. 278; SOR/2018-147, s. 8; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-12.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s12.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "12.1",
+    "marginal_note": "Amendment",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "12.1\n(1) Subject to section 12.3, on completion of the review of the amendment application, the Minister must amend the dealer’s licence.\n(2) [Terms and conditions] When amending a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the amendment; or\n(c) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 12.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-12.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s12.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "12.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "12.2 An amended dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section 16 or 17.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 12.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-12.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s12.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "12.3",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "12.3\n(1) The Minister must refuse to amend a dealer’s licence if\n(a) an activity for which the amendment is requested would contravene an international obligation;\n(b) an activity for which the licence is requested is the cultivation, propagation or harvesting of opium poppy other than for scientific purposes;\n(c) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the amendment is requested;\n(d) the method referred to in paragraph 10(1)(j) does not permit the recording of information as required by section 28;\n(e) the licensed dealer has not complied with the requirements of subsection 12(3) or the information or documents that they have provided are not sufficient to complete the review of the amendment application;\n(f) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the amendment application; or\n(g) the Minister has reasonable grounds to believe that the amendment of the licence would likely create a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to amend a licence under paragraph (1)(f) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their Regulations.\n(3) [Notice] Before refusing to amend a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 12.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-12.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s13",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "13",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "13\n(1) A licensed dealer must obtain the Minister’s approval before making any of the following changes by submitting a written application to the Minister:\n(a) a change affecting the security measures in place at the site specified in the dealer’s licence;\n(b) the replacement of the senior person in charge;\n(c) the replacement of the qualified person in charge; or\n(d) the replacement or addition of an alternate qualified person in charge.\n(2) [Information and documents] The licensed dealer must provide the Minister with the following with respect to a change referred to in subsection (1):\n(a) in the case of a change affecting the security measures in place at the site specified in the dealer’s licence, details of the change;\n(b) in the case of the senior person in charge,\n(i) the information specified in paragraph 10(1)(c), and\n(ii) the declaration specified in paragraph 10(2)(b) and the documents specified in paragraphs 10(2)(c) and (d); and\n(c) in the case of the qualified person in charge or an alternate qualified person in charge,\n(i) the information specified in paragraph 10(1)(d), and\n(ii) the declarations specified in paragraphs 10(2)(b) and (e) and the documents specified in paragraphs 10(2)(c), (d) and (f).\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2004-237, s. 6; SOR/2010-221, s. 8; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-13.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s13.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "13.1",
+    "marginal_note": "Approval",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "13.1\n(1) Subject to section 13.2, on completion of the review of the application for approval of the change, the Minister must approve the change.\n(2) [Terms and conditions] When approving a change, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to the licence or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2010-221, s. 8; SOR/2014-260, s. 21; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 13.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-13.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s13.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "13.2",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "13.2\n(1) The Minister must refuse to approve the change if\n(a) during the 10 years before the day on which the application for approval of the change is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph 9.3(a)(i) or (b)(i) or received a sentence as specified in subparagraph 9.3(a)(ii) or (b)(ii);\n(b) the licensed dealer has not complied with the requirements of subsection 13(3) or the information or documents that they have provided are not sufficient to complete the review of the application for approval of the change;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the application for approval of the change; or\n(d) the Minister has reasonable grounds to believe that the change would likely create a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to approve a change under paragraph (1)(c) if the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use.\n(3) [Notice] Before refusing to approve a change, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard in respect of them.",
+    "history": "SOR/2010-221, s. 8; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 13.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-13.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s14",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "14",
+    "marginal_note": "Prior notice",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "14\n(1) A licensed dealer must notify the Minister in writing before\n(a) manufacturing or assembling a product or compound that is not set out in the most recent version of the list referred to in paragraph 10(1)(f) that has been submitted to the Minister; or\n(b) making a change to a product or compound that is set out in the list, if the change affects any of the information that has previously been submitted.\n(2) [Information and list] The notice must contain the information referred to in paragraph 10(1)(f) that is necessary to update the list and be accompanied by the revised version of the list.",
+    "history": "SOR/2004-237, s. 7; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-14.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s14.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "14.1",
+    "marginal_note": "Notice — five days",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "14.1 A licensed dealer must notify the Minister in writing within five days after a person ceases to act as the qualified person in charge or an alternate qualified person in charge.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 14.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-14.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s14.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "14.2",
+    "marginal_note": "Notice — 10 days",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "14.2\n(1) A licensed dealer must notify the Minister in writing within 10 days after one of the following changes occurs:\n(a) a person ceases to act as the senior person in charge; or\n(b) the licensed dealer ceases to manufacture or assemble a product or compound that is set out in the most recent version of the list referred to in paragraph 10(1)(f) that has been submitted to the Minister.\n(2) [Information and list] A notice submitted under paragraph (1)(b) must specify which information referred to in paragraph 10(1)(f) is being changed and be accompanied by the revised version of the list.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 14.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-14.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s14.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "14.3",
+    "marginal_note": "Notice of cessation of activities",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "14.3\n(1) A licensed dealer that intends to cease conducting activities at their site — whether on or before the expiry of their licence — must notify the Minister in writing to that effect at least 30 days before ceasing those activities.\n(2) [Content of notice] The notice must be signed and dated by the senior person in charge and contain the following information:\n(a) the expected date of the cessation of activities at the site;\n(b) a description of the manner in which any remaining narcotics on the site as of that date will be disposed of by the licensed dealer, including\n(i) if some or all of them will be sold or provided to another licensed dealer that will be conducting activities at the same site, the name of that dealer,\n(ii) if some or all of them will be sold or provided to another licensed dealer that will not be conducting activities at the same site, the name of that dealer and the municipal address of their site, and\n(iii) if some or all of them will be destroyed, the date on which and the municipal address of the location at which the destruction is to take place;\n(c) the municipal address of the location at which the licensed dealer’s documents will be kept after activities have ceased; and\n(d) the name, municipal address, telephone number and, if applicable, the email address of a person who the Minister may contact for further information after activities have ceased.\n(3) [Update] After having ceased to conduct the activities, the licensed dealer must submit to the Minister a detailed update of the information referred to in subsection (2) if it differs from what was set out in the notice. The update must be signed and dated by the senior person in charge.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 14.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-14.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s15",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "15",
+    "marginal_note": "Addition of or modification to term or condition",
+    "part": "",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "15\n(1) The Minister may, at any time other than at the issuance, renewal or amendment of a dealer’s licence, add a term or condition to it or modify one if the Minister has reasonable grounds to believe that it is necessary to do so to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Notice] Before adding a term or condition to a licence or modifying one, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.\n(3) [Urgent circumstances] Despite subsection (2), the Minister may add a term or condition to a licence or modify one without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use.\n(4) [Urgent circumstances — notice] The addition or modification of a term or condition that is made under subsection (3) takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the addition or modification;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.",
+    "history": "SOR/2004-237, s. 8; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-15.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s15.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "15.1",
+    "marginal_note": "Deletion of term or condition",
+    "part": "",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "15.1\n(1) The Minister may delete a term or condition of a dealer’s licence that the Minister determines is no longer necessary.\n(2) [Notice] The deletion takes effect as soon as the Minister sends the licensed dealer a notice to that effect.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 15.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-15.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s16",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "16",
+    "marginal_note": "Suspension",
+    "part": "",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "16\n(1) The Minister must suspend a dealer’s licence without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of licence] The Minister must reinstate the licence if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2004-237, s. 9; SOR/2010-221, s. 9; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-16.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s17",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "17",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "17\n(1) Subject to subsection (2), the Minister must revoke a dealer’s licence if\n(a) the licensed dealer is no longer eligible to apply for a licence under section 9;\n(b) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the licence or the actual or potential unauthorized use of the licence;\n(c) the licensed dealer ceases to conduct activities at their site before the expiry of their licence;\n(d) the licensed dealer does not take the corrective measures specified in an undertaking or notice;\n(e) the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(f) during the 10 years before the day on which the application is submitted, the senior person in charge, the qualified person in charge or any alternate qualified person in charge was convicted as specified in subparagraph 9.3(a)(i) or (b)(i) or received a sentence as specified in subparagraph 9.3(a)(ii) or (b)(ii);\n(g) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of an application relating to the licence; or\n(h) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a narcotic to an illicit market or use.\n(2) [Exceptions] The Minister must not revoke a dealer’s licence for a ground set out in paragraph (1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-17.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s17.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "17.1",
+    "marginal_note": "Return of licence",
+    "part": "",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "17.1 The licensed dealer must return the original of the licence to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 17.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-17.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18\n(1) A licensed dealer must submit to the Minister, before each importation of a narcotic, an application for an import permit that contains the following information:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the narcotic to be imported,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the narcotic is contained in a product to be imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the narcotic in the product, the number of units per package and the number of packages;\n(d) the name and municipal address of the exporter in the country of export from whom the narcotic is being obtained;\n(e) the name of the customs office where the importation is anticipated; and\n(f) each proposed mode of transportation and any proposed country of transit or transhipment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18.1",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18.1 Subject to section 18.4, on completion of the review of the import permit application, the Minister must issue to the licensed dealer an import permit that contains\n(a) the permit number;\n(b) the information set out in subsection 18(1);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earlier of\n(i) a date specified by the Minister that is not more than 180 days after its effective date, and\n(ii) the expiry date of the dealer’s licence; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18.2 An import permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section 19 or 20,\n(c) the date of the suspension or revocation of the dealer’s licence under section 16 or 17, and\n(d) the date of the suspension or revocation of the export permit that applies to the narcotic to be imported and that is issued by the competent authority in the country of export.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18.3",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18.3 If an import permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18.4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18.4",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18.4\n(1) The Minister must refuse to issue an import permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to import the relevant narcotic or their licence will expire before the date of importation;\n(b) the Minister has reasonable grounds to believe that the importation would contravene an international obligation;\n(c) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of the importation;\n(d) the licensed dealer has not complied with the requirements of subsection 18(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(f) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(g) the Minister has reasonable grounds to believe that the importation would contravene the laws of the country of export or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18.5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18.5",
+    "marginal_note": "Providing copy of permit",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18.5 The holder of an import permit must provide a copy of the permit to the customs office at the time of importation.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s18.6",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "18.6",
+    "marginal_note": "Declaration",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "18.6 The holder of an import permit must provide the Minister, within 15 days after the day of release of the narcotic specified in the permit in accordance with the Customs Act, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the import permit that applies to the narcotic;\n(b) with respect to the narcotic,\n(i) its name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the narcotic is contained in a product that they have imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the narcotic in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the narcotic was released and the date of the release.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 18.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-18.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s19",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "19",
+    "marginal_note": "Suspension",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "19\n(1) The Minister must suspend an import permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use; or\n(c) the importation would contravene the laws of the country of export or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the import permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2004-237, s. 10; SOR/2010-221, s. 10; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-19.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s20",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "20",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "20\n(1) Subject to subsection (2), the Minister must revoke an import permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph 19(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a narcotic to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an import permit for a ground set out in paragraph (1)(d) or 17(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-20.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s20.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "20.1",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "20.1 If an import permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 20.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-20.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21\n(1) A licensed dealer must submit to the Minister, before each exportation of a narcotic, an application for an export permit that contains the following information and document:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the narcotic to be exported,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) in the case of the exportation of a product that contains the narcotic,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the narcotic in the product, the number of units per package and the number of packages;\n(d) the name and municipal address of the importer in the country of final destination;\n(e) the name of the customs office where the exportation is anticipated;\n(f) each proposed mode of transportation to be used and any proposed country of transit or transhipment; and\n(g) a copy of the import permit issued by the competent authority in the country of final destination that sets out the name of the importer and the municipal address of their site in that country.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that, to the best of their knowledge,\n(i) the exportation does not contravene any requirement of the laws of the country of final destination or any country of transit or transhipment, and\n(ii) all of the information and documents submitted in support of the application are correct and complete.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21.1",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21.1 Subject to section 21.4, on completion of the review of the export permit application, the Minister must issue to the licensed dealer an export permit that contains\n(a) the permit number;\n(b) the information set out in paragraphs 21(1)(a) to (f);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earliest of\n(i) a date specified by the Minister that is not more than 180 days after its effective date,\n(ii) the expiry date of the dealer’s licence, and\n(iii) the expiry date of the import permit issued by the competent authority in the country of final destination; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21.2 An export permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section 22 or 23,\n(c) the date of the suspension or revocation of the dealer’s licence under section 16 or 17, and\n(d) the date of the expiry, suspension or revocation of the import permit that applies to the narcotic to be exported and that is issued by the competent authority in the country of final destination.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21.3",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21.3 If an export permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21.4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21.4",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21.4\n(1) The Minister must refuse to issue an export permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to export the relevant narcotic or their dealer’s licence will expire before the date of export;\n(b) the Minister has reasonable grounds to believe that the exportation would contravene an international obligation;\n(c) the licensed dealer has not complied with the requirements of subsection 21(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(d) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(e) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(f) the Minister has reasonable grounds to believe that the exportation would not be in conformity with the import permit issued by the competent authority of the country of final destination;\n(g) the Minister has reasonable grounds to believe that the exportation would contravene the laws of the country of final destination or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a narcotic being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21.5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21.5",
+    "marginal_note": "Providing copy of permit",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21.5 The holder of an export permit must provide a copy of the permit to the customs office at the time of exportation.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s21.6",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "21.6",
+    "marginal_note": "Declaration",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "21.6 The holder of an export permit must provide the Minister, within 15 days after the day of export of the narcotic specified in the permit, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the export permit that applies to the narcotic;\n(b) with respect to the narcotic,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the narcotic is contained in a product that they have exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the narcotic in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the narcotic was exported and the date of export.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 21.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-21.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s22",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "22",
+    "marginal_note": "Suspension",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "22\n(1) The Minister must suspend an export permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use; or\n(c) the exportation would contravene the laws of the country of final destination or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out by the dealer and the date by which the dealer must do so.\n(3) [Reinstatement of permit] The Minister must reinstate the export permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-22.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s23",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "23",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "23\n(1) Subject to subsection (2), the Minister must revoke an export permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph 22(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a narcotic to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an export permit for a ground set out in paragraph (1)(d) or 17(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a narcotic from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act or their regulations.\n(3) [Notice] Before revoking an export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/85-588, s. 4(E); SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-23.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s23.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "23.1",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "23.1 If an export permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 23.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-23.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s24",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "24",
+    "marginal_note": "Name",
+    "part": "",
+    "division": "",
+    "heading": "Identification",
+    "text": "24 A licensed dealer must include their name, as set out in their dealer’s licence, on all the means by which they identify themself in regard to their activities in relation to narcotics, including labels, orders, shipping documents, invoices and advertising.",
+    "history": "SOR/78-154, s. 3; SOR/85-588, s. 5; SOR/85-930, s. 3; SOR/86-173, s. 2; SOR/99-124, s. 2; SOR/2004-237, s. 11; SOR/2010-221, s. 11; SOR/2012-230, s. 18; SOR/2013-119, s. 209; SOR/2013-172, s. 5; SOR/2014-260, s. 22; SOR/2016-230, s. 266; SOR/2016-239, s. 4; SOR/2018-37, s. 2; SOR/2018-147, s. 9; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-24.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25",
+    "marginal_note": "Sale to another licensed dealer",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25 A licensed dealer may sell or provide a narcotic to another licensed dealer.",
+    "history": "SOR/85-588, s. 6(E); SOR/85-930, s. 4; SOR/2003-134, s. 2; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.1",
+    "marginal_note": "Sale to pharmacist",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.1\n(1) Subject to subsection (2), a licensed dealer may sell or provide a narcotic to a pharmacist.\n(2) [Exception — pharmacist named in notice] A licensed dealer must not sell or provide to a pharmacist who is named in a notice issued under subsection 48(1) the narcotics referred to in the notice.\n(3) [Retraction] Subsection (2) does not apply to a licensed dealer that has received a notice of retraction issued under section 49 in respect of a pharmacist named in a notice issued under subsection 48(1).",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.2",
+    "marginal_note": "Sale to practitioner",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.2\n(1) Subject to subsections (2) and (3), a licensed dealer may sell or provide to a practitioner a narcotic other than diacetylmorphine (heroin).\n(2) [Exception — heroin] A licensed dealer may sell or provide diacetylmorphine (heroin) to the following practitioners:\n(a) a practitioner of medicine;\n(b) a practitioner of dentistry, if practising in a hospital that provides care or treatment to persons; or\n(c) a nurse practitioner.\n(3) [Exception — practitioner named in notice] A licensed dealer must not sell or provide to a practitioner who is named in a notice issued under subsection 59(1) the narcotics referred to in the notice unless the dealer has received a notice of retraction issued under section 60.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.3",
+    "marginal_note": "Provision to hospital employee",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.3\n(1) Subject to subsection (2), a licensed dealer may provide a narcotic to a hospital employee.\n(2) [Exception — heroin] A licensed dealer may provide diacetylmorphine (heroin) to a hospital employee only if that hospital provides care or treatment to persons.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.4",
+    "marginal_note": "Sale to exempted person",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.4 A licensed dealer may sell or provide a narcotic to a person who is exempted under section 56 of the Act with respect to the possession of that narcotic.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.5",
+    "marginal_note": "Sale to Minister",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.5 A licensed dealer may sell or provide a narcotic to the Minister.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.6",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.6",
+    "marginal_note": "Written order",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.6 A licensed dealer may sell or provide a narcotic under any of sections 25 to 25.5 if\n(a) the dealer has received a written order that specifies the name and quantity of the narcotic to be supplied and is signed and dated\n(i) in the case of a narcotic to be provided to a hospital employee or a practitioner in a hospital, by the pharmacist in charge of the hospital’s pharmacy or by a practitioner authorized by the person in charge of the hospital to sign the order, and\n(ii) in any other case, by the person to whom the narcotic is to be sold or provided; and\n(b) the dealer has verified the signature, if it is unknown to them.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s25.7",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "25.7",
+    "marginal_note": "Verbal order",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "25.7\n(1) A licensed dealer may sell or provide a verbal prescription narcotic under sections 25 to 25.5 if\n(a) the dealer has received a verbal order that specifies the name and quantity of the narcotic to be supplied; and\n(b) in the case of the provision of the narcotic to a hospital employee or a practitioner in a hospital, the order has been placed by the pharmacist in charge of the hospital’s pharmacy or by a practitioner authorized by the person in charge of the hospital to place the order.\n(2) [Receipt] A licensed dealer that receives a verbal order from a pharmacist or practitioner must, within five working days after filling the order, obtain and keep a receipt that includes\n(a) the signature of the pharmacist or practitioner who received the narcotic;\n(b) the date on which the pharmacist or practitioner received the narcotic; and\n(c) the name and quantity of the narcotic.\n(3) [No further sale without receipt] If the licensed dealer has not obtained the receipt within five working days, the dealer must not sell or provide a narcotic to the pharmacist or practitioner in accordance with a further verbal order received from them until after obtaining the receipt.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 25.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-25.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s26",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "26",
+    "marginal_note": "Packaging — sale and provision",
+    "part": "",
+    "division": "",
+    "heading": "Packaging and Transportation",
+    "text": "26\n(1) A licensed dealer that sells or provides a narcotic, other than a preparation described in section 36, must securely package it in its immediate container, which must be sealed in such a manner that the container cannot be opened without breaking the seal.\n(2) [Packaging — transport and export] A licensed dealer that transports or exports a narcotic must ensure that its package is sealed in such a manner that the package cannot be opened without breaking the seal.\n(3) [Exception] Subsection (1) does not apply to a test kit that contains a narcotic and that has a registration number.",
+    "history": "SOR/2003-134, s. 2; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-26.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s26.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "26.1",
+    "marginal_note": "Transport",
+    "part": "",
+    "division": "",
+    "heading": "Packaging and Transportation",
+    "text": "26.1\n(1) A licensed dealer must, in taking delivery of a narcotic that they have imported or in making delivery of a narcotic,\n(a) take any measures that are necessary to ensure the security of the narcotic while it is being transported;\n(b) subject to subsection (2), use a method of transportation that permits an accurate record to be kept of all handling of the narcotic as well as of the signatures of every person handling the narcotic until it is delivered to the consignee;\n(c) in the case of an imported narcotic, transport it directly to the site specified in their licence after it is released under the Customs Act; and\n(d) in the case of a narcotic that is to be exported, transport it directly from the site specified in their licence to the customs office where it will be exported.\n(2) [Exception] A licensed dealer may have a verbal prescription narcotic transported by a common carrier.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 26.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-26.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27",
+    "marginal_note": "Protective measures",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "27 A licensed dealer must take any measures that are necessary to ensure the security of any narcotic in their possession and any licence or permit in their possession.",
+    "history": "SOR/78-154, s. 4; SOR/85-588, s. 7; SOR/85-930, s. 5; SOR/99-124, s. 3; SOR/2004-237, s. 12; SOR/2010-221, s. 12; SOR/2012-230, s. 19; SOR/2013-119, s. 210; SOR/2013-172, s. 6; SOR/2014-260, ss. 23(E), 26(F); SOR/2016-239, s. 5; SOR/2018-37, s. 3; SOR/2018-147, s. 10; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.1",
+    "marginal_note": "Theft or loss — licences and permits",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "27.1 A licensed dealer that becomes aware of a theft or loss of their licence or permit must provide a written report to the Minister within 72 hours after becoming aware of it.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.2",
+    "marginal_note": "Theft or unexplainable loss — narcotics",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "27.2 A licensed dealer that becomes aware of a theft of a narcotic or of a loss of a narcotic that cannot be explained on the basis of normally accepted business activities must\n(a) provide a written report to a member of a police force within 24 hours after becoming aware of the theft or loss; and\n(b) provide a written report to the Minister within 72 hours after becoming aware of the theft or loss and include a confirmation that the report required under paragraph (a) has been provided.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.3",
+    "marginal_note": "Suspicious transaction",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "27.3\n(1) A licensed dealer must provide a written report containing the following information to the Minister within 72 hours after becoming aware of a transaction occurring in the course of their activities that they have reasonable grounds to suspect may be related to the diversion of a narcotic to an illicit market or use:\n(a) their name, municipal address, telephone number and, if the licensed dealer is a corporation, the position held by the individual making the report;\n(b) the name and municipal address of the other party to the transaction;\n(c) details of the transaction, including its date and time, its type, the name and quantity of the narcotic and, in the case of a product or compound, the quantity of every narcotic that it contains;\n(d) in the case of a product that contains the narcotic, other than a test kit, the drug identification number that is assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any; and\n(e) a detailed description of the reasons for those suspicions.\n(2) [Good faith] No civil proceedings lie against a licensed dealer for having provided the report in good faith.\n(3) [Non-disclosure] A licensed dealer must not disclose that they have provided the report or disclose details of it, with the intent to prejudice a criminal investigation, whether or not a criminal investigation has begun.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.4",
+    "marginal_note": "Partial protection against self-incrimination",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "27.4 A report made under any of sections 27.1 to 27.3, or any evidence derived from it, is not to be used or received to incriminate the licensed dealer in any criminal proceeding against them other than a prosecution under section 132, 136 or 137 of the Criminal Code.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.5",
+    "marginal_note": "Destruction at site",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Narcotics",
+    "text": "27.5 A licensed dealer that intends to destroy a narcotic at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the destruction is carried out in the presence of two of the following persons, at least one of whom must be a person referred to in subparagraph (i):\n(i) the senior person in charge, the qualified person in charge or an alternate qualified person in charge, and\n(ii) a person who works for or provides services to the licensed dealer and holds a senior position;\n(c) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(d) as soon as the destruction is completed, the person who carried out the destruction and each of the two persons referred to in paragraph (b) who were present at the destruction sign and date a joint declaration attesting that the narcotic was completely destroyed, to which each signatory must add their name in printed letters.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.6",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.6",
+    "marginal_note": "Destruction elsewhere than at site",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Narcotics",
+    "text": "27.6 A licensed dealer that intends to destroy a narcotic elsewhere than at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the licensed dealer takes any measures that are necessary to ensure the security of the narcotic while it is being transported in order to prevent its diversion to an illicit market or use;\n(c) the destruction is carried out by a person working for a business that specializes in the destruction of dangerous goods and in the presence of another person working for that business;\n(d) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(e) as soon as the destruction is completed, the person who carried out the destruction provides the licensed dealer with a dated declaration attesting that the narcotic was completely destroyed and containing\n(i) the municipal address of the place of destruction,\n(ii) the name and quantity of the narcotic and, if applicable, the brand name and quantity of the product containing it or the name and quantity of the compound containing it,\n(iii) the method of destruction,\n(iv) the date of destruction, and\n(v) the names in printed letters and signatures of that person and the other person who was present at the destruction.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.7",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.7",
+    "marginal_note": "Application for prior approval",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Narcotics",
+    "text": "27.7\n(1) A licensed dealer must submit to the Minister an application that contains the following information in order to obtain the Minister’s prior approval to destroy a narcotic:\n(a) their name, municipal address and dealer’s licence number;\n(b) the proposed date of destruction;\n(c) the municipal address of the place of destruction;\n(d) a brief description of the method of destruction;\n(e) if the destruction is to be carried out at the site specified in the dealer’s licence, the names of the persons proposed for the purpose of paragraph 27.5(b) and information establishing that they meet the conditions of that paragraph;\n(f) the name of the narcotic and, if applicable, the brand name of the product containing it or the name of the compound containing it; and\n(g) the form and quantity of the narcotic or the product or compound containing it and, if applicable, the strength per unit of the narcotic in the product or compound, the number of units per package and the number of packages.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that\n(i) the proposed method of destruction complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction, and\n(ii) all of the information submitted in support of the application is correct and complete to the best of the signatory’s knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s27.8",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "27.8",
+    "marginal_note": "Approval",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Narcotics",
+    "text": "27.8 On completion of the review of the approval application, the Minister must approve the destruction of the narcotic unless\n(a) in the case of a destruction that is to be carried out at the site specified in the dealer’s licence, the persons proposed for the purpose of paragraph 27.5(b) do not meet the conditions of that paragraph;\n(b) the Minister has reasonable grounds to believe that the narcotic would not be destroyed;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the approval application;\n(d) the narcotic or a portion of it is required for the purposes of a criminal or administrative investigation or a preliminary inquiry, trial or other proceeding under any Act or its regulations; or\n(e) the Minister has reasonable grounds to believe that the approval would likely create a risk to public health or safety, including the risk of the narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 27.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-27.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s28",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "28",
+    "marginal_note": "Method of recording information",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "28 A licensed dealer must record any information that they are required to record under these Regulations using a method that permits an audit of it to be made at any time.",
+    "history": "SOR/80-547, s. 1; SOR/2004-237, s. 13; SOR/2010-221, s. 13; SOR/2017-18, s. 24; SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-28.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s28.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "28.1",
+    "marginal_note": "Information — general",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "28.1 A licensed dealer must record the following information:\n(a) the name, form and quantity of any narcotic that the dealer orders, the name of the person who placed the order on the dealer’s behalf and the date of the order;\n(b) the name, form and quantity of any narcotic that the dealer receives, the name and municipal address of the person who sold or provided it and the date on which it was received;\n(c) in the case of a narcotic that the dealer sells or provides,\n(i) the brand name of the product or the name of the compound containing the narcotic and the name of the narcotic,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any,\n(iii) the form and quantity of the narcotic and, if applicable, the strength per unit of the narcotic in the product or compound, the number of units per package and the number of packages,\n(iv) the name and municipal address of the person to whom it was sold or provided, and\n(v) the date on which it was sold or provided;\n(d) the name, form and quantity of any narcotic that the dealer manufactures or assembles and the date on which it was placed in stock and, if applicable, the strength per unit of the narcotic in the product or compound, the number of units per package and the number of packages;\n(e) the name and quantity of any narcotic that the dealer uses in the manufacturing or assembling of a product or compound, as well as the brand name and quantity of the product or the name and quantity of the compound, and the date on which the product or compound was placed in stock;\n(f) the name, form and quantity of any narcotic in stock at the end of each month;\n(g) the name, form and quantity of any narcotic that the dealer delivers, transports or sends, the name and municipal address of the consignee and the date on which it was delivered, transported or sent;\n(h) the name, form and quantity of any narcotic that the dealer imports, the date on which it was imported, the name and municipal address of the exporter, the country of exportation and any country of transit or transhipment; and\n(i) the name, form and quantity of any narcotic that the dealer exports, the date on which it was exported, the name and municipal address of the importer, the country of final destination and any country of transit or transhipment.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 28.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-28.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s28.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "28.2",
+    "marginal_note": "Verbal prescription narcotic",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "28.2 A licensed dealer that receives a verbal order for a verbal prescription narcotic and sells or provides it to a pharmacist, a practitioner or a hospital employee must immediately record\n(a) the name of the person who placed the order;\n(b) the date on which the order was received; and\n(c) the name of the person recording the order.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 28.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-28.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s28.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "28.3",
+    "marginal_note": "Explainable loss of narcotic",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "28.3 A licensed dealer that becomes aware of a loss of a narcotic that can be explained on the basis of normally accepted business activities must record the following information:\n(a) the name of the lost narcotic and, if applicable, the brand name of the product or the name of the compound containing it;\n(b) the form and quantity of the narcotic and, if applicable, the form of the product or compound containing it, the strength per unit of the narcotic in the product or compound, the number of units per package and the number of packages;\n(c) the date on which the dealer became aware of the loss; and\n(d) the explanation for the loss.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 28.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-28.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s28.4",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "28.4",
+    "marginal_note": "Destruction",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "28.4 A licensed dealer must record the following information concerning any narcotic that they destroy at the site specified in their licence:\n(a) the municipal address of the place of destruction;\n(b) the name, form and quantity of the narcotic and, if applicable, the brand name and quantity of the product containing the narcotic or the name and quantity of the compound containing the narcotic;\n(c) the method of destruction; and\n(d) the date of destruction.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 28.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-28.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s28.5",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "28.5",
+    "marginal_note": "Annual report",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "28.5\n(1) Subject to subsections (2) and (3), a licensed dealer must provide to the Minister, within three months after the end of each calendar year, an annual report that contains\n(a) the name, form and total quantity of each narcotic that they receive, produce, sell, provide, import, export or destroy during the calendar year, as well as the name and total quantity of each narcotic that they use to manufacture or assemble a product or compound;\n(b) the name, form and quantity of each narcotic in physical inventory taken at the site specified in their licence at the end of the calendar year; and\n(c) the name, form and quantity of any narcotic that has been lost or stolen in the course of conducting activities during the calendar year.\n(2) [Non-renewal or revocation within first three months] If a licensed dealer’s licence expires without being renewed or is revoked during the first three months of a calendar year, the dealer must provide to the Minister\n(a) within three months after the end of the preceding calendar year, the annual report in respect of that year; and\n(b) within three months after the expiry or revocation, a report in respect of the portion of the current calendar year during which the licence was valid that contains the information referred to in subsection (1), in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.\n(3) [Non-renewal or revocation after third month] If a licensed dealer’s licence expires without being renewed or is revoked after the first three months of a calendar year, the dealer must provide to the Minister, within three months after the expiry or revocation, a report in respect of the portion of the calendar year during which the licence was valid that contains the information referred to in subsection (1) for that period, in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 28.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-28.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s29",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "29",
+    "marginal_note": "Retention period",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "29 A licensed dealer and a former licensed dealer must keep any document containing the information that they are required to record under these Regulations, including every declaration and a copy of every report, for a period of two years following the day on which the last record is recorded in the document and in a manner that permits an audit of the document to be made at any time.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-29.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s29.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "29.1",
+    "marginal_note": "Location",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "29.1 The documents must be kept\n(a) in the case of a licensed dealer, at the site specified in their licence; and\n(b) in the case of a former licensed dealer, at a location in Canada.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 29.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-29.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s29.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "29.2",
+    "marginal_note": "Quality of documents",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "29.2 The documents must be complete and readily retrievable and the information in them must be legible and indelible.",
+    "history": "SOR/2019-169, s. 3",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 29.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-29.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s30",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "30",
+    "marginal_note": "General information",
+    "part": "",
+    "division": "",
+    "heading": "Record of Narcotics Received",
+    "text": "30 A pharmacist who receives a narcotic from a licensed dealer shall immediately enter the following in a book, register or other record maintained for such purposes:\n(a) the name and quantity of the narcotic received;\n(b) the date the narcotic was received; and\n(c) the name and address of the person from whom the narcotic was received.",
+    "history": "SOR/85-588, s. 8; SOR/2013-119, s. 211; SOR/2016-230, s. 267; SOR/2018-147, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-30.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s31",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "31",
+    "marginal_note": "Restriction",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "31\n(1) No pharmacist shall sell or provide narcotics except in accordance with this section and sections 34 to 36 and 45.\n(2) [Exemption or written order or prescription] A pharmacist may sell or provide a narcotic to a person\n(a) if the person is exempted under section 56 of the Act with respect to the possession of that narcotic;\n(b) except in the case of diacetylmorphine (heroin), if the pharmacist has received a written order or prescription for the narcotic that is signed and dated by a practitioner and has verified the signature of the practitioner, if it is not known to them; or\n(c) in the case of diacetylmorphine (heroin), if the pharmacist has received a written order or prescription for the narcotic that is signed and dated by a practitioner of medicine or a nurse practitioner and has verified the signature of the practitioner, if it is not known to them.\n(2.1) [Repealed, SOR/2019-169, s. 6]\n(3) [Methadone] A pharmacist may sell or provide methadone to the following persons, in addition to the persons referred to in subsection (2):\n(a) a licensed dealer;\n(b) another pharmacist;\n(c) a hospital employee; or\n(d) a practitioner.\n(4) [Repealed, SOR/2018-147, s. 12]",
+    "history": "SOR/81-361, s. 2; SOR/85-588, s. 9; SOR/99-124, s. 4; SOR/2004-237, s. 14; SOR/2012-230, s. 20; SOR/2013-119, s. 212; SOR/2014-51, s. 1; SOR/2016-230, s. 268; SOR/2018-37, s. 4; SOR/2018-147, s. 12; SOR/2019-169, s. 6",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-31.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s32",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "32",
+    "marginal_note": "Prohibition — pharmacist or practitioner named in notice",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "32 Subject to section 33 and despite subsections 31(2) and (3) and sections 34 to 36, no pharmacist shall\n(a) sell or provide a narcotic, other than a verbal prescription narcotic, to a pharmacist named in a notice issued by the Minister under paragraph 48(1)(a);\n(b) sell or provide a verbal prescription narcotic, other than a preparation mentioned in section 36, to a pharmacist named in a notice issued by the Minister under paragraph 48(1)(b);\n(c) sell or provide a preparation mentioned in section 36 to a pharmacist named in a notice issued by the Minister under paragraph 48(1)(c);\n(d) dispense, sell or provide a narcotic, other than a verbal prescription narcotic, to a practitioner named in a notice issued by the Minister under subsection 59(1) or fill a prescription or order for a narcotic, other than a verbal prescription narcotic, from a practitioner named in such a notice; or\n(e) dispense, sell or provide a verbal prescription narcotic to a practitioner named in a notice issued by the Minister under subsection 59(1) or fill a prescription or order for a verbal prescription narcotic from a practitioner named in such a notice.",
+    "history": "SOR/85-588, s. 10(E); SOR/2003-134, s. 3; SOR/2019-169, s. 7",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-32.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s33",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "33",
+    "marginal_note": "Exception — notice of retraction",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "33 Section 32 does not apply to a pharmacist to whom the Minister has issued a notice of retraction of the notice\n(a) under section 49, in respect of a pharmacist named in a notice issued by the Minister under subsection 48(1); or\n(b) under section 60, in respect of a practitioner named in a notice issued by the Minister to under subsection 59(1).",
+    "history": "SOR/2003-134, s. 3; SOR/2019-169, s. 8(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-33.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s34",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "34",
+    "marginal_note": "Verbal prescription narcotic",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "34 Subject to section 39, a pharmacist may dispense a verbal prescription narcotic on receipt of a verbal order or prescription given by a person whom the pharmacist has taken reasonable precautions to determine is a practitioner.",
+    "history": "SOR/85-588, s. 11; SOR/85-930, s. 6; SOR/2019-169, s. 9",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-34.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s35",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "35",
+    "marginal_note": "Provision to hospital",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "35\n(1) Subject to subsection (2), a pharmacist may provide a narcotic to an employee of a hospital or a practitioner in a hospital if the pharmacist receives a written order for the narcotic signed and dated by\n(a) the pharmacist in charge of the hospital’s pharmacy;\n(b) except in the case of diacetylmorphine (heroin), a practitioner who is authorized by the person in charge of the hospital to sign the order; or\n(c) in the case of diacetylmorphine (heroin), a practitioner of medicine or dentistry or a nurse practitioner who is authorized by the person in charge of the hospital to sign the order.\n(2) [Signature] Before providing a narcotic under subsection (1), the pharmacist receiving the order must know the signature on the order or verify it.",
+    "history": "SOR/85-588, s. 12; SOR/99-124, s. 5; SOR/2004-237, s. 15; SOR/2018-37, s. 5; SOR/2019-169, s. 10",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-35.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s36",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "36",
+    "marginal_note": "Low-dose codeine preparation",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "36\n(1) Subject to subsection (2), a pharmacist may, without a prescription, sell or provide a preparation containing not more than 8 mg or its equivalent of codeine phosphate per tablet or per unit in other solid form or not more than 20 mg or its equivalent of codeine phosphate per 30 mL in a liquid preparation if\n(a) the preparation contains\n(i) two additional medicinal ingredients other than a narcotic in a quantity of not less than the regular minimum single dose for one such ingredient or one-half the regular minimum single dose for each such ingredient, or\n(ii) three additional medicinal ingredients other than a narcotic in a quantity of not less than the regular minimum single dose for one such ingredient or one-third the regular minimum single dose for each such ingredient; and\n(b) there is legibly and conspicuously printed on the inner label and the outer label, as those terms are defined in section A.01.010 of the Food and Drug Regulations, a caution to the following effect:\n“This preparation contains codeine and should not be administered to children except on the advice of a physician, dentist or nurse practitioner.”\n(2) [Use other than for recognized medical or dental purpose] No pharmacist shall sell or provide a preparation referred to in subsection (1) if the pharmacist has reasonable grounds to believe that the preparation is to be used for purposes other than recognized medical or dental purposes.",
+    "history": "SOR/78-154, s. 5; SOR/85-588, s. 13; SOR/2004-237, s. 16; SOR/2012-230, s. 21",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-36.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s37",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "37",
+    "marginal_note": "Maximum Quantity",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Narcotics",
+    "text": "37 A pharmacist must not use an order or prescription to dispense a narcotic after the quantity of the narcotic specified in the order or prescription has been dispensed.",
+    "history": "SOR/81-361, s. 3; SOR/2019-169, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-37.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s38",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "38",
+    "marginal_note": "Written order or prescription",
+    "part": "",
+    "division": "",
+    "heading": "Records",
+    "text": "38 If, in accordance with a written order or prescription, a pharmacist dispenses a narcotic, other than dextropropoxyphene, the pharmacist must immediately enter in a book, register or other record maintained for such purposes\n(a) their name or initials;\n(b) the name, initials and municipal address of the practitioner who issued the order or prescription;\n(c) the name and municipal address of the person named in the order or prescription;\n(d) the name, form and quantity of the narcotic;\n(e) the date on which the narcotic was dispensed; and\n(f) the number assigned to the order or prescription.",
+    "history": "SOR/82-1073, s. 1; SOR/85-588, s. 14(E); SOR/2004-237, s. 17; SOR/2019-169, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-38.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s39",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "39",
+    "marginal_note": "Verbal order or prescription",
+    "part": "",
+    "division": "",
+    "heading": "Records",
+    "text": "39 A pharmacist must, before dispensing a verbal prescription narcotic in accordance with a verbal order or prescription, make a written record of it that sets out\n(a) their name or initials;\n(b) the name, initials and municipal address of the practitioner who issued the order or prescription;\n(c) the name and municipal address of the person named in the order or prescription;\n(d) in accordance with the manner in which it is specified in the order or prescription, the name and quantity of the verbal prescription narcotic or the narcotic and the other medicinal ingredients contained in it;\n(e) the directions for use given with the order or prescription;\n(f) the date on which the verbal prescription narcotic was dispensed; and\n(g) the number assigned to the order or prescription.",
+    "history": "SOR/85-588, s. 15; SOR/2004-237, s. 18; SOR/2019-169, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-39.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s40",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "40",
+    "marginal_note": "File by date and number",
+    "part": "",
+    "division": "",
+    "heading": "Records",
+    "text": "40 A pharmacist must maintain a special narcotic prescription file in which are filed, in sequence as to date and number, all written orders and prescriptions for narcotics that they have dispensed and the written record of all verbal prescription narcotics that they have dispensed in accordance with a verbal order or prescription.",
+    "history": "SOR/85-588, s. 16; SOR/2019-169, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-40.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s40.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "40.1",
+    "marginal_note": "Retention period",
+    "part": "",
+    "division": "",
+    "heading": "Records",
+    "text": "40.1 A pharmacist must retain in their possession for a period of at least two years any records which they are required to keep by these Regulations.",
+    "history": "SOR/2019-169, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 40.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-40.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s41",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "41",
+    "marginal_note": "Providing information and assisting inspector",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Pharmacist",
+    "text": "41 A pharmacist shall\n(a) furnish such information respecting the dealings of the pharmacist in any narcotic in such form and at such times as the Minister may require;\n(b) make available and produce to an inspector upon request his special narcotic prescription file together with any books, records or documents which he is required to keep;\n(c) permit an inspector to make copies of or to take extracts from such files, books, records or documents; and\n(d) permit an inspector to check all stocks of narcotics on his premises.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-41.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s42",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "42",
+    "marginal_note": "Loss or theft — report",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Pharmacist",
+    "text": "42 A pharmacist shall report to the Minister any loss or theft of a narcotic within 10 days of his discovery thereof.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-42.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s43",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "43",
+    "marginal_note": "Loss or theft — protective measures",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Pharmacist",
+    "text": "43 A pharmacist shall take all reasonable steps that are necessary to protect narcotics on his premises or under his control against loss or theft.",
+    "history": "SOR/81-361, s. 4; SOR/85-588, s. 17",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-43.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s44",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "44",
+    "marginal_note": "Preparing narcotic – approval of formula",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Pharmacist",
+    "text": "44\n(1) No pharmacist shall prepare a narcotic unless the Minister has approved the formula thereof, and if such narcotic is a preparation described in section 36, has approved the label and the size of the container in which it will be sold.\n(2) [Record — preparation] A pharmacist who prepares a narcotic shall, in addition to all other records required to be kept, keep a record of the following:\n(a) the kind and quantity of any narcotic used in the preparation;\n(b) the name and quantity of the narcotic prepared; and\n(c) the date that the prepared narcotic was placed in stock.\n(3) [Definition of prepare] For the purposes of this section, “prepare” does not include the compounding of a narcotic pursuant to a prescription of a practitioner.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-44.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s45",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "45",
+    "marginal_note": "Written order",
+    "part": "",
+    "division": "",
+    "heading": "Return or Emergency Sale",
+    "text": "45\n(1) A pharmacist may, on receiving a written order for a narcotic\n(a) return the narcotic to the licensed dealer who sold or provided it to the pharmacist, if the order is signed and dated by the licensed dealer; or\n(b) sell or provide to another pharmacist the quantity of the narcotic that is specified in the order as being required for emergency purposes, if the order is signed and dated by the other pharmacist.\n(2) [Record] A pharmacist shall, immediately after returning, selling or providing a narcotic under subsection (1) or after receiving a narcotic under paragraph (1)(b) or subsection 65(4), enter the details of the transaction in a book, register or other record maintained for the purpose of recording such transactions.\n(3) [Notice to Minister] A pharmacist shall forthwith after removing, transporting or transferring a narcotic from his place of business to any other place of business operated by him notify the Minister setting out the details thereof.",
+    "history": "SOR/81-361, s. 5; SOR/85-588, s. 18; SOR/2004-237, s. 19; SOR/2013-119, s. 213(E); SOR/2014-260, s. 24(E)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-45.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s46",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "46",
+    "marginal_note": "Contraventions by pharmacist",
+    "part": "",
+    "division": "",
+    "heading": "Communication of Information by Minister to Licensing Authority",
+    "text": "46 The Minister must provide in writing any factual information about a pharmacist that has been obtained under the Act or these Regulations to the provincial professional licensing authority that is responsible for the authorization of the person to practise their profession\n(a) in the province in which the pharmacist is or was entitled to practise if\n(i) the authority submits to the Minister a written request that sets out the pharmacist’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting a lawful investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the pharmacist has\n(A) contravened a rule of conduct established by the authority,\n(B) been convicted of a designated substance offence, or\n(C) contravened these Regulations; or\n(b) in a province in which the pharmacist is not entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the pharmacist’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the pharmacist has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the pharmacist is practising in that province without being authorized to do so.",
+    "history": "SOR/86-882, s. 1; SOR/2003-134, s. 4; SOR/2010-221, s. 17; SOR/2013-119, s. 214; SOR/2016-230, s. 278; SOR/2018-147, s. 13; SOR/2019-169, s. 14",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-46.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s47",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "47",
+    "marginal_note": "Request by pharmacist",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "47 A pharmacist may make a written request to the Minister to send to the persons and authorities specified in subsection 48(3) a notice, issued under section 48, advising them of one or more of the following requirements:\n(a) recipients of the notice must not sell or provide a narcotic, other than a verbal prescription narcotic, to that pharmacist;\n(b) recipients of the notice must not sell or provide a verbal prescription narcotic, other than a preparation mentioned in section 36, to that pharmacist; and\n(c) the recipients of the notice must not sell or provide a preparation mentioned in section 36 to that pharmacist.",
+    "history": "SOR/2003-134, s. 4",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-47.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s48",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "48",
+    "marginal_note": "Notice by Minister",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "48\n(1) In the circumstances described in subsection (2), the Minister must send a notice to the persons and authorities specified in subsection (3) advising them that pharmacists practising in the notified pharmacies and licensed dealers must not sell or provide to the pharmacist named in the notice one or more of the following:\n(a) a narcotic, other than a verbal prescription narcotic;\n(b) a verbal prescription narcotic, other than a preparation mentioned in section 36; or\n(c) a preparation mentioned in section 36.\n(2) [Circumstances requiring a notice] The notice must be sent if the pharmacist named in the notice has\n(a) made a request to the Minister in accordance with section 47 to send the notice;\n(b) contravened a rule of conduct established by the provincial professional licensing authority of the province in which the pharmacist is practising and the authority has requested the Minister in writing to send the notice; or\n(c) been convicted of a designated substance offence or of a contravention of these Regulations.\n(3) [Recipients] The notice must be sent to\n(a) all licensed dealers;\n(b) all pharmacies within the province in which the pharmacist named in the notice is entitled to practice and is practising;\n(c) the provincial professional licensing authority of the province in which the pharmacist named in the notice is entitled to practise;\n(d) all pharmacies in an adjacent province in which an order from the pharmacist named in the notice may be filled; and\n(e) any provincial professional licensing authority in another province that has requested the Minister in writing to send the notice.\n(4) [Other circumstances] The Minister may send the notice described in subsection (1) to the persons and authorities specified in subsection (3) if the Minister has taken the measures specified in subsection (5) and has reasonable grounds to believe that the pharmacist named in the notice\n(a) has contravened a provision of the Act or these Regulations;\n(b) has, on more than one occasion, self-administered a narcotic, other than a verbal prescription narcotic, contrary to accepted pharmaceutical practice;\n(c) has, on more than one occasion, self-administered a verbal prescription narcotic, other than a preparation mentioned in section 36, contrary to accepted pharmaceutical practice;\n(d) has, on more than one occasion, provided or administered a narcotic, other than a verbal prescription narcotic, to a person who is a spouse, common-law partner, parent or child of the pharmacist, including a child adopted in fact, contrary to accepted pharmaceutical practice;\n(e) has, on more than one occasion, provided or administered a verbal prescription narcotic, other than a preparation mentioned in section 36, to a person who is a spouse, common-law partner, parent or child of the pharmacist, including a child adopted in fact, contrary to accepted pharmaceutical practice; or\n(f) is unable to account for the quantity of narcotic for which the pharmacist was responsible under these Regulations.\n(5) [Measures before sending notice] The measures that must be taken before sending the notice are that the Minister has\n(a) consulted with the provincial professional licensing authority of the province in which the pharmacist to whom the notice relates is entitled to practise;\n(b) given that pharmacist an opportunity to be heard; and\n(c) considered\n(i) the compliance history of the pharmacist in respect of the Act and its regulations, and\n(ii) whether the actions of the pharmacist pose a risk to public health or safety, including the risk of the narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2003-134, s. 4; SOR/2010-221, ss. 17, 18(F); SOR/2013-119, s. 215; SOR/2016-230, s. 278; SOR/2018-147, s. 14; SOR/2019-169, s. 15",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-48.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s49",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "49",
+    "marginal_note": "Notice of retraction",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "49 The Minister must provide the licensed dealers, pharmacies and provincial professional licensing authorities who were sent a notice under subsection 48(1) with a notice of retraction of that notice if\n(a) in the circumstance described in paragraph 48(2)(a), the requirements set out in subparagraphs (b)(i) and (ii) have been met and one year has elapsed since the notice was sent by the Minister; or\n(b) in a circumstance described in any of paragraphs 48(2)(b) and (c) and (4)(a) to (f), the pharmacist named in the notice has\n(i) requested in writing that a retraction of the notice besent, and\n(ii) provided a letter from the provincial professional licensing authority of the province, in which the pharmacist is entitled to practise, in which the authority consents to the retraction of the notice.",
+    "history": "SOR/2003-134, s. 4; SOR/2010-221, s. 17; SOR/2013-119, s. 216; SOR/2018-147, s. 15; SOR/2019-169, s. 15",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-49.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s50 to 52",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "50 to 52",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "50 to 52 [Repealed, SOR/2003-134, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 50 to 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-50 to 52.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s53",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "53",
+    "marginal_note": "Restriction",
+    "part": "",
+    "division": "",
+    "heading": "Administer, Prescribe or Sell Narcotics",
+    "text": "53\n(1) No practitioner shall administer a narcotic to a person or animal, or prescribe, sell or provide a narcotic for a person or animal, except as authorized under this section.\n(2) [Conditions] Subject to subsection (4), a practitioner may administer a narcotic to a person or animal, or prescribe, sell or provide it for a person or animal, if\n(a) the person or animal is a patient under their professional treatment; and\n(b) the narcotic is required for the condition for which the person or animal is receiving treatment.\n(3) [Repealed, SOR/2018-37, s. 6]\n(4) [Heroin] A practitioner of dentistry or veterinary medicine shall not administer diacetylmorphine (heroin) to an animal or to a person who is not an in-patient or out-patient of a hospital providing care or treatment to persons, and shall not prescribe, sell or provide diacetylmorphine (heroin) for an animal or such a person.\n(5) [Repealed, SOR/2018-147, s. 16]",
+    "history": "SOR/85-930, s. 7; SOR/99-124, s. 6; SOR/2001-227, s. 71; SOR/2004-237, s. 20; SOR/2012-230, s. 22; SOR/2013-119, s. 217; SOR/2013-172, s. 7; SOR/2016-230, ss. 269, 278; SOR/2016-239, s. 6; SOR/2018-37, s. 6; SOR/2018-147, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-53.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s54",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "54",
+    "marginal_note": "Record of narcotics sold or provided",
+    "part": "",
+    "division": "",
+    "heading": "Administer, Prescribe or Sell Narcotics",
+    "text": "54\n(1) A practitioner who sells or provides a narcotic to a person for self-administration or for administration to an animal shall, whether or not the practitioner charges for the narcotic, keep a record showing the name and quantity of the narcotic sold or provided, the name and address of the person to whom it was sold or provided and the date on which it was sold or provided, if the quantity of the narcotic exceeds\n(a) three times the maximum daily dosage recommended by the manufacturer or assembler of the narcotic for that narcotic; or\n(b) three times the generally recognized maximum daily therapeutic dosage for the narcotic if the manufacturer or assembler has not recommended a maximum daily dosage.\n(2) [Accessibility of record] The practitioner shall keep the record in a place, form and manner that will permit an inspector readily to examine and obtain information from it.",
+    "history": "SOR/2004-237, s. 21; SOR/2013-119, s. 218; SOR/2016-230, s. 270; SOR/2018-147, s. 17; SOR/2019-169, s. 17",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-54.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s55",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "55",
+    "marginal_note": "Requirements",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Practitioner",
+    "text": "55 A practitioner shall\n(a) furnish to the Minister any information that the Minister may require respecting\n(i) the use by the practitioner of narcotics received — including the administering, selling or providing of them to a person,\n(ii) the prescriptions for narcotics issued by the practitioner; and\n(iii) [Repealed, SOR/2018-147, s. 18]\n(b) produce to an inspector on request any records that these Regulations require the practitioner to keep;\n(c) permit an inspector to make copies of such records or to take extracts therefrom;\n(d) permit an inspector to check all stocks of narcotics on the practitioner’s premises;\n(e) retain in his possession for at least two years any record that these Regulations require him to keep;\n(f) take adequate steps to protect narcotics in his possession from loss or theft; and\n(g) report to the Minister any loss or theft of a narcotic within 10 days of the practitioner’s discovery of the loss or theft.",
+    "history": "SOR/2004-237, s. 22; SOR/2013-119, s. 219; SOR/2016-230, s. 271; SOR/2018-147, s. 18",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-55.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s56",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "56",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Practitioner",
+    "text": "56 [Repealed, SOR/2010-221, s. 14]",
+    "history": "",
+    "last_amended": "2010-10-21",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-56.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s57",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "57",
+    "marginal_note": "Contraventions by practitioner",
+    "part": "",
+    "division": "",
+    "heading": "Communication of Information by Minister to Licensing Authority",
+    "text": "57 The Minister must provide in writing any factual information about a practitioner that has been obtained under the Act or these Regulations to the provincial professional licensing authority that is responsible for the registration and authorization of the person to practise their profession\n(a) in the province in which the practitioner is or was registered and entitled to practise if\n(i) the authority submits to the Minister a written request that sets out the practitioner’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting a lawful investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the practitioner has\n(A) contravened a rule of conduct established by the authority,\n(B) been convicted of a designated substance offence, or\n(C) contravened these Regulations; or\n(b) in a province in which the practitioner is not registered and entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the practitioner’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the practitioner has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the practitioner is practising in that province without being authorized to do so.",
+    "history": "SOR/86-882, s. 2; SOR/2003-134, s. 5; SOR/2010-221, s. 17; SOR/2013-119, s. 220; SOR/2015-132, s. 2; SOR/2016-230, s. 272; SOR/2018-147, s. 19; SOR/2019-169, s. 19",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-57.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s58",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "58",
+    "marginal_note": "Request by practitioner",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "58 A practitioner may make a written request to the Minister to send to licensed dealers and pharmacies a notice, issued under section 59, advising them of one or more of the following requirements:\n(a) recipients of the notice must not sell or provide a narcotic, other than a verbal prescription narcotic, to that practitioner;\n(b) recipients of the notice must not sell or provide a verbal prescription narcotic to the practitioner;\n(c) pharmacists practising in the notified pharmacies must not fill a prescription or order for a narcotic, other than a verbal prescription narcotic, written by that practitioner; or\n(d) pharmacists practising in the notified pharmacies must not fill a prescription or order for a verbal prescription narcotic from that practitioner.\n(e) [Repealed, SOR/2018-147, s. 20]\n(f) and (g) [Repealed, SOR/2013-119, s. 221]",
+    "history": "SOR/2003-134, s. 5; SOR/2013-119, s. 221; SOR/2016-230, s. 273; SOR/2018-147, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-58.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s59",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "59",
+    "marginal_note": "Notice by Minister",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "59\n(1) In the circumstances described in subsection (2), the Minister must send a notice to the persons and authorities specified in subsection (3) advising them that\n(a) pharmacists practising in the notified pharmacies and licensed dealers must not sell or provide to the practitioner named in the notice a narcotic other than a verbal prescription narcotic or a verbal prescription narcotic;\n(b) pharmacists practising in the notified pharmacies must not fill a prescription or order from the practitioner named in the notice for a narcotic other than a verbal prescription narcotic or a verbal prescription narcotic; or\n(c) the prohibitions in both paragraphs (a) and (b) apply with respect to the practitioner named in the notice.\n(2) [Circumstances requiring a notice] The notice must be sent if the practitioner named in the notice has\n(a) made a request to the Minister in accordance with section 58 to send the notice;\n(b) contravened a rule of conduct established by the provincial professional licensing authority of the province in which the practitioner is practising and the authority has requested the Minister in writing to send the notice; or\n(c) been convicted of a designated substance offence or of a contravention of these Regulations.\n(3) [Recipients] The notice must be sent to\n(a) all licensed dealers;\n(b) all pharmacies within the province in which the practitioner named in the notice is registered and entitled to practise and is practising;\n(c) the provincial professional licensing authority of the province in which the practitioner named in the notice is registered and entitled to practise;\n(d) all pharmacies in an adjacent province in which a prescription or order from the practitioner named in the notice may be filled; and\n(e) any provincial professional licensing authority in another province that has requested the Minister in writing to send the notice.\n(4) [Other circumstances] The Minister may send the notice described in subsection (1) to the persons and authorities specified in subsection (3) if the Minister has taken the measures specified in subsection (5) and has reasonable grounds to believe that the practitioner named in the notice\n(a) has contravened a provision of the Act or these Regulations;\n(b) has, on more than one occasion, self-administered a narcotic, other than a verbal prescription narcotic, under a self-directed prescription or order or, in the absence of a prescription or order, contrary to accepted professional practice;\n(c) has, on more than one occasion, self-administered a verbal prescription narcotic under a self-directed prescription or order or, in the absence of a prescription or order, contrary to accepted professional practice;\n(d) has, on more than one occasion, prescribed, provided or administered a narcotic, other than a verbal prescription narcotic, to a person who is a spouse, common-law partner, parent or child of the practitioner, including a child adopted in fact, contrary to accepted professional practice;\n(e) has, on more than one occasion, prescribed, provided or administered a verbal prescription narcotic to a person who is a spouse, common-law partner, parent or child of the practitioner, including a child adopted in fact, contrary to accepted professional practice; or\n(f) is unable to account for the quantity of narcotic for which the practitioner was responsible under these Regulations.\n(5) [Measures before sending notice] The measures that must be taken before sending the notice are that the Minister has\n(a) consulted with the provincial professional licensing authority of the province in which the practitioner to whom the notice relates is registered and entitled to practise;\n(b) given that practitioner an opportunity to be heard; and\n(c) considered\n(i) the compliance history of the practitioner in respect of the Act and its regulations, and\n(ii) whether the actions of the practitioner pose a risk to public health or safety, including the risk of the narcotic being diverted to an illicit market or use.",
+    "history": "SOR/2003-134, s. 5; SOR/2010-221, ss. 17, 18(F); SOR/2013-119, s. 222; SOR/2016-230, ss. 274, 278; SOR/2017-18, s. 25; SOR/2018-147, s. 21; SOR/2019-169, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-59.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s60",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "60",
+    "marginal_note": "Notice of retraction",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "60 The Minister must provide the licensed dealers, pharmacies and provincial professional licensing authorities who were sent a notice under subsection 59(1) with a notice of retraction of that notice if\n(a) in the circumstance described in paragraph 59(2)(a), the requirements set out in subparagraphs (b)(i) and (ii) have been met and one year has elapsed since the notice was sent by the Minister; or\n(b) in a circumstance described in any of paragraphs 59(2)(b) and (c) and (4)(a) to (f), the practitioner named in the notice has\n(i) requested in writing that a retraction of the notice be sent, and\n(ii) provided a letter from the provincial professional licensing authority of the province in which the practitioner is registered and entitled to practise in which the authority consents to the retraction of the notice.",
+    "history": "SOR/85-588, s. 20(E); SOR/2003-134, s. 5; SOR/2010-221, s. 17; SOR/2013-119, s. 223; SOR/2018-147, s. 22; SOR/2019-169, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-60.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s61 and 62",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "61 and 62",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "61 and 62 [Repealed, SOR/2003-134, s. 5]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 61 and 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-61 and 62.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s63",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "63",
+    "marginal_note": "General obligations",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "63 A person who is in charge of a hospital shall\n(a) keep or cause to be kept in a book, register or other record maintained for such purposes,\n(i) the name and quantity of any narcotic received,\n(ii) the name and address of the person from whom any narcotic was received and the date received,\n(iii) the name and quantity of any narcotic used in the making or assembling of a product or compound containing that narcotic,\n(iv) the name and quantity of any product or compound that was made or assembled and that contains that narcotic and the date on which the product or compound was made or assembled,\n(v) the name of the patient for whom a narcotic, other than dextropropoxyphene or a verbal prescription narcotic, was dispensed,\n(vi) the name of the practitioner ordering or prescribing a narcotic, other than dextropropoxyphene or a verbal prescription narcotic, and\n(vii) the date a narcotic, other than dextropropoxyphene or a verbal prescription narcotic was ordered or prescribed and the form and quantity thereof;\n(viii) to (x) [Repealed, SOR/2018-147, s. 23]\n(b) maintain the recorded information in such form as to enable an audit to be made from time to time for a period of not less than two years from the making thereof;\n(c) take all necessary steps to protect narcotics in the hospital against loss or theft, and report to the Minister any loss or theft of narcotics within 10 days of his discovery thereof.",
+    "history": "SOR/82-1073, s. 2; SOR/85-588, s. 21(E); SOR/2004-237, s. 24; SOR/2013-119, s. 224; SOR/2016-230, s. 275; SOR/2018-147, s. 23; SOR/2019-169, s. 21(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-63.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s64",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "64",
+    "marginal_note": "Providing information and assisting inspector",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "64 A person who is in charge of a hospital shall\n(a) furnish such information respecting the use of narcotics therein, in such form and at such times as the Minister may require;\n(b) produce to an inspector any books, records or documents required by these Regulations to be kept;\n(c) permit an inspector to make copies thereof or take extracts from such books, records and documents; and\n(d) permit an inspector to check all stocks of narcotics in the hospital.",
+    "history": "SOR/2019-169, s. 22(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-64.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s65",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "65",
+    "marginal_note": "Selling, providing or administering narcotic",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "65\n(1) No person in charge of a hospital shall permit a narcotic to be sold, provided or administered except in accordance with this section.\n(2) [Written order or prescription] On receipt of a written order or prescription signed and dated by a practitioner, the person in charge of a hospital may permit a narcotic, other than diacetylmorphine (heroin), to be administered to a person or an animal under treatment as an in-patient or out-patient of the hospital, or to be sold or provided for the person or to the person in charge of the animal.\n(2.1) [Verbal prescription narcotic] On receipt of a verbal prescription given by a practitioner, the person in charge of a hospital may permit a verbal prescription narcotic to be administered to a person or an animal under treatment as an in-patient or out-patient of the hospital, or to be sold or provided for the person or to the person in charge of the animal.\n(3) [Emergency — other hospital] Subject to subsection (5.1), the person in charge of a hospital may permit a narcotic to be provided, for emergency purposes, to a hospital employee or practitioner in another hospital on receipt of a written order signed and dated by a pharmacist in the other hospital or a practitioner authorized by the person in charge of the other hospital to sign the order.\n(3.1) [Repealed, SOR/2018-147, s. 24]\n(4) [Emergency — pharmacist] Subject to subsection (5.1), the person in charge of a hospital may permit a narcotic to be sold or provided, for emergency purposes, to a pharmacist on receipt of a written order signed and dated by the pharmacist.\n(5) [Repealed, SOR/2018-37, s. 7]\n(5.1) [Signature] No person in charge of a hospital shall permit a narcotic to be sold or provided under subsection (3) or (4) unless the signature of the pharmacist in the other hospital or of the practitioner authorized by the person in charge of the other hospital to sign an order is known to the person who sells or provides the narcotic or has been verified.\n(5.2) [Repealed, SOR/2018-147, s. 24]\n(6) [Research purposes] A person in charge of a hospital may permit a narcotic to be provided to a person who is exempted under section 56 of the Act with respect to the possession of the narcotic and who is employed in a research laboratory in the hospital for the purpose of research.\n(7) [Heroin] The person in charge of a hospital may permit diacetylmorphine (heroin) to be sold, provided or administered to a person under treatment as an in-patient or out-patient of the hospital on receipt of a written order or prescription signed and dated by a practitioner of medicine or dentistry or a nurse practitioner.",
+    "history": "SOR/85-588, s. 22; SOR/85-930, s. 8; SOR/88-279, s. 2(F); SOR/99-124, s. 7; SOR/2004-237, s. 25; SOR/2012-230, s. 23; SOR/2013-119, s. 225; SOR/2013-172, s. 8; SOR/2014-51, s. 2; SOR/2016-230, s. 276; SOR/2016-239, s. 7; SOR/2018-37, s. 7; SOR/2018-147, s. 24; SOR/2019-169, s. 23",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-65.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s65.1",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "65.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "65.1 [Repealed, SOR/2018-147, s. 25]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 65.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-65.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s65.2",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "65.2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "65.2 [Repealed, SOR/2018-147, s. 25]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 65.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-65.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s65.3",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "65.3",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "65.3 [Repealed, SOR/2018-147, s. 25]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 65.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-65.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s66",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "66",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "66 [Repealed, SOR/97-227, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-66.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s67",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "67",
+    "marginal_note": "Opium poppy",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "67 The Minister may, on application for it, issue a licence to any person who, in the opinion of the Minister, is qualified to produce opium poppy for scientific purposes, on any terms and conditions that the Minister considers necessary.",
+    "history": "SOR/2013-119, s. 227(E); SOR/2016-123, s. 2(F); SOR/2018-147, s. 26",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-67.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s68",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "68",
+    "marginal_note": "Identification or analysis of narcotic",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "68\n(1) Despite anything in these Regulations, a person may, for the purpose of identification or analysis of a narcotic, provide or deliver it to\n(a) a practitioner of medicine; or\n(b) an agent or mandatary of a practitioner of medicine, if the agent or mandatary is exempted under section 56 of the Act with respect to the possession of that narcotic for that purpose.\n(2) [Agent or mandatary of practitioner of medicine] An agent or mandatary of a practitioner of medicine who receives the narcotic must immediately provide or deliver it to\n(a) the practitioner; or\n(b) the Minister.\n(3) [Practitioner of medicine] A practitioner of medicine who receives the narcotic must immediately provide or deliver it\n(a) for the purpose of its identification or analysis, to a person who is exempted under section 56 of the Act with respect to the possession of that narcotic for that purpose; or\n(b) to the Minister.",
+    "history": "SOR/85-930, s. 9; SOR/99-124, s. 8; SOR/2004-237, s. 26; SOR/2018-69, ss. 75, 77; SOR/2019-169, s. 24",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-68.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s69",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "69",
+    "marginal_note": "Records — person who is exempted or who has received a narcotic for the purpose of identification or analysis",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "69 Every person who is exempted under section 56 of the Act with respect to the possession of a narcotic — other than a person to whom a narcotic has been administered, sold, delivered or provided by a practitioner of medicine who is exempted under section 56 of the Act from the application of any subsection of section 53 with respect to that narcotic —, every practitioner of medicine who has received a narcotic under subsection 68(1) or (2) and every agent or mandatary of a practitioner of medicine who has received a narcotic under subsection 68(1) must\n(a) keep a record of the following information for a two-year period beginning on the day on which the record is made\n(i) the name and quantity of any narcotic purchased or received by them and the date on which it was purchased or received,\n(ii) the name and address of the person from whom the narcotic was purchased or received, and\n(iii) particulars of the use to which the narcotic was put;\n(b) provide any information respecting the narcotic that the Minister may require; and\n(c) permit access to the records that are required to be kept by these Regulations.",
+    "history": "SOR/85-588, s. 23; SOR/99-124, s. 9; SOR/2004-237, s. 27; SOR/2010-221, s. 15; SOR/2018-69, s. 75; SOR/2019-169, s. 24",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-69.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s70",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "70",
+    "marginal_note": "Advertising",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "70 It is prohibited to\n(a) advertise a narcotic to the general public;\n(b) advertise a preparation referred to in section 36 in a pharmacy; or\n(c) publish any written advertisement respecting a narcotic unless that advertisement displays the symbol “N” in a clear and conspicuous colour and size in the upper left quarter of its first page.",
+    "history": "SOR/2019-169, s. 24",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-70.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s71",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "71",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "71 [Repealed, SOR/2019-169, s. 25]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-71.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s72",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "72",
+    "marginal_note": "Notification of application for order of restoration",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "72\n(1) For the purpose of subsection 24(1) of the Act, notification of an application for an order of restoration must be given in writing to the Attorney General by registered mail and be mailed at least 15 days before the date on which the application is to be made to a justice.\n(2) [Content of notice] The notification must specify\n(a) the name of the justice to whom the application is to be made;\n(b) the time and place at which the application is to be heard;\n(c) details concerning the narcotic or other thing in respect of which the application is to be made; and\n(d) the evidence on which the applicant intends to rely to establish that they are entitled to possession of the narcotic or other thing referred to in paragraph (c).",
+    "history": "SOR/97-227, s. 4; SOR/2019-169, s. 26",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-72.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s73",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "73",
+    "marginal_note": "Communication of information by Minister to nursing statutory body",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "73\n(1) The Minister may provide to a nursing statutory body any information concerning any member of that body that has been obtained under these Regulations or the Act.\n(2) [Non-application] Subsection (1) does not apply to a nurse practitioner.\n(3) [Definitions] The following definitions apply in this section.\nmember means any person who is authorized by a nursing statutory body to practice nursing. (membre)\nnursing statutory body means any provincial professional licensing authority that, in accordance with the laws of that province, authorizes a person to practise nursing. (organisme régissant la profession d’infirmier)",
+    "history": "SOR/82-121, s. 1; SOR/2010-221, s. 16; SOR/2012-230, s. 24; SOR/2013-119, s. 228; SOR/2016-230, s. 278; SOR/2018-147, s. 27; SOR/2019-169, s. 27",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-73.html"
+  },
+  {
+    "id": "C.R.C.,_c._1041-s74",
+    "act_code": "C.R.C.,_c._1041",
+    "act_short": "Narcotic Control Regs",
+    "act_name": "Narcotic Control Regulations",
+    "section": "74",
+    "marginal_note": "Exemption — member of police force",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "74 A member of a police force or a person acting under their direction and control who, in respect of the conduct of the member or person, is exempt from the application of subsection 4(2) or section 5, 6 or 7 of the Act by virtue of the Controlled Drugs and Substances Act (Police Enforcement) Regulations is, in respect of that conduct, exempt from the application of these Regulations.",
+    "history": "SOR/97-227, s. 5; SOR/2019-169, s. 27",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Narcotic Control Regs, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._1041/section-74.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C.R.C.,_c._296.json b/data/processed/C.R.C.,_c._296.json
new file mode 100644
index 0000000000000000000000000000000000000000..261516ead20554a46c44b7eb0eea204fe4ea17ae
--- /dev/null
+++ b/data/processed/C.R.C.,_c._296.json
@@ -0,0 +1,4660 @@
+[
+  {
+    "id": "C.R.C.,_c._296-s1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 These Regulations may be cited as the Health of Animals Regulations.",
+    "history": "SOR/91-525, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2 In these Regulations,\nabattoir includes a mobile abattoir; (abattoir)\naccredited veterinarian means a veterinarian who is authorized to perform certain duties or functions under an agreement made under section 34 of the Act; (vétérinaire accrédité)\nAct means the Health of Animals Act; (Loi)\nadvertisement includes any representation by any means whatever for the purpose of promoting directly or indirectly the sale or disposal of a veterinary biologic; (publicité)\nAgency means the Canadian Food Inspection Agency established by section 3 of the Canadian Food Inspection Agency Act; (Agence)\nair carrier means the owner or operator of an aircraft engaged in the transportation of animals by air; (transporteur aérien)\nanimal by-product means an animal by-product that originated from a bird or from any mammal except a member of the orders Rodentia, Cetacea, Pinnipedia and Sirenia; (sous-produit animal)\nanimal embryo[Repealed, SOR/2001-210, s. 1]\nanimal embryo transfer centre[Repealed, SOR/97-85, s. 1]\nanimal food means food containing an animal product or animal by-product for chickens, turkeys, ducks, geese, ratites, game birds, ruminants, swine or horses; (aliments pour animaux)\nanimal glands and organs includes ox gall or bile, rennet and similar substances derived from domestic animals; (glandes et organes d’animaux)\nanimal pathogen includes any animal pathogen derived through biotechnology; (agent zoopathogène)\nanimal product means an animal product that originated from a bird or from any mammal except a member of the orders Rodentia, Cetacea, Pinnipedia and Sirenia; (produit animal)\nanimal semen distribution centre means an establishment or vehicle from which animal semen is distributed; (centre de distribution de sperme animal)\nanimal semen production centre means an establishment where semen from ruminants or swine is collected or processed; (centre de production de sperme animal)\nantibiotic[Repealed, SOR/2002-438, s. 6]\napproved disinfection establishment means any factory, plant or other place approved by the Minister for the cleaning, disinfection or treatment of any animal by-product or any other thing; (établissement de désinfection approuvé)\napproved laboratory means an establishment or vehicle approved by the Minister for carrying out examinations or tests of animals; (laboratoire approuvé)\nassigned name means, with reference to a veterinary biologic, the name, in English or French, specified in a permit to import a veterinary biologic or in a product licence; (nom assigné)\nassociation[Repealed, SOR/97-85, s. 1]\nbee product includes bee pollen, bee propolis, royal jelly, beeswax and honey; (produit d’abeille)\nbiotechnology means the application of science and engineering to the direct or indirect use of living organisms or parts or products of living organisms in their natural or modified forms; (biotechnologie)\nbird of the parrot family means parrot, Amazon, Mexican double head, African grey, cockatoo, macaw, love-bird, lorie, lorikeet, and any other member of the species psittacidae; (psittacidés)\nblood meal means dried blood of an animal; (farine de sang)\nbone meal means ground animal bones, hoofs or horns which may include pieces of hide, flesh or sinew; (farine d’os)\nbovine means cattle or bison domestically raised or kept, but for the purposes of the import reference document does not include a bison that has ever been in contact with or part of a wild herd; (bovin)\nbrucellosis-accredited area[Repealed, SOR/2019-99, s. 1]\nbrucellosis-free area[Repealed, SOR/2019-99, s. 1]\nbrucellosis free listed herd[Repealed, SOR/97-85, s. 1]\nbrucellosis free region[Repealed, SOR/93-159, s. 1]\nbrucellosis low incidence region[Repealed, SOR/93-159, s. 1]\nbrucellosis region[Repealed, SOR/93-159, s. 1]\ncalf[Repealed, SOR/2001-210, s. 1]\ncarrier means air carrier, sea carrier, motor carrier or railway company; (transporteur)\ncattle means animals of the species Bos taurus or Bos indicus; (boeuf)\ncertified brucellosis-free herd[Repealed, SOR/78-205, s. 1]\nchick means, in relation to any species, a bird up to 72 hours of age that has not been fed or watered; (poussin)\ncommunicable disease means an infectious or contagious disease; (maladie transmissible)\ncountry of origin means\n(a) with respect to an animal, the country from which the animal was imported into Canada, where the animal has lived for no less than 60 days in that country in association with other animals of its own species and, in any other case, means the country in which the animal was born,\n(b) with respect to an animal embryo, animal product or animal by-product, the country in which the animal embryo, animal product or animal by-product was taken from an animal, or\n(c) with respect to an animal product or animal by-product — other than non-fertilized ova, semen and meat — that has undergone processing that would prevent the introduction of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the product or by-product was derived is susceptible and that can be transmitted by the product or by-product, the country in which the product or by-product underwent that processing; (pays d’origine)\ndisease means, for the purposes of Parts III and IV, any reportable disease or other serious epizootic disease to which an animal or germplasm is susceptible and which can be transmitted by the animal or germplasm; (maladie)\ndomestic cat means the animal felis domesticus; (chat domestique)\ndomestic dog means the animal canis domesticus; (chien domestique)\negg product means any of the following, namely, whole egg, egg shells, egg yolk, egg albumen or any mix of these, in a liquid, dried, frozen or fresh form; (produit d’oeuf)\nequine means a horse, ass, mule or zebra; (équidés)\neradication area[Repealed, SOR/79-295, s. 1]\nestablishment licence means a licence issued by the Minister in respect of an establishment; (permis d’établissement)\nexpiration date means a date designating the end of the period during which a veterinary biologic, when properly stored and handled, may be expected to be effective; (date de péremption)\nfertilizer has the same meaning as in section 2 of the Fertilizers Act; (engrais)\nfertilizer supplement has the same meaning as the word supplement in section 2 of the Fertilizers Act; (supplément d’engrais)\nflock of origin or herd of origin means the flock or herd of which an animal was a member, where the animal was a member of that flock or herd for not less than 60 days immediately preceding its importation into Canada and in any other case means the flock or herd in which it was born; (troupeau de provenance)\nfowl plague means highly pathogenic avian influenza; (peste aviaire)\ngame bird means a wild bird kept in captivity and includes pheasants, partridges, quail, grouse, guinea fowl and pea fowl, but does not include doves, pigeons, ducks, geese, birds of the parrot family or songbirds; (gibier à plumes)\ngluestock means the hair, bones, hoofs, horns, fleshings, hide cuttings or parings of an animal or any other part of an animal that may be used in the manufacture of glue; (carnasse)\nhatching eggs means the fertilized eggs of poultry; (oeufs d’incubation)\nHealth of Animals Branch[Repealed, SOR/82-590, s. 1]\nherd[Repealed, SOR/91-525, s. 3]\nherd or flock, in respect of ruminants, means all ruminants\n(a) that are owned by, or are in the possession or under the care or control of, any person and are kept\n(i) on one or more parts of any single premises, or\n(ii) on two or more premises that are geographically separate, where the ruminants have been interchanged or have had contact, or\n(b) that are kept on a community pasture, grazing association unit or other common premises where the ruminants of more than one owner are kept, and includes any ruminants owned by the owners of those ruminants that are kept on any other premises and that are under the care or control of any of those owners; (troupeau)\nherd of negative status[Repealed, SOR/97-85, s. 1]\nimport reference document means the document entitled Import Reference Document, prepared by the Agency and published on its website, as amended from time to time; (document de référence)\ninspect includes test; (inspecter)\ninspection means an inspection carried out by an inspector, except where a customs officer carries out an inspection pursuant to section 16 of the Act; (inspection)\ninspection port means a place listed in Schedule II where facilities exist to inspect animals; (poste d’inspection)\ninspector[Repealed, SOR/97-85, s. 1]\nlabel includes any legend, word or mark attached to, included in, belonging to or accompanying any veterinary biologic or package; (étiquette)\nlevel 2 containment laboratory means a laboratory that meets or exceeds the criteria for the containment of pathogens at containment level 2 according to the Laboratory Biosafety Guidelines published by the Public Health Agency of Canada on its Internet site, as amended from time to time; (laboratoire de niveau de confinement 2)\nlicensed establishment means a place consisting of one or more rooms or buildings for which an establishment licence has been issued by the Minister; (établissement agréé)\nlivestock means animals of the bovine, caprine, equine, ovine and porcine species; (animaux de ferme)\nlivestock dealer[Repealed, SOR/97-85, s. 1]\nmanufacture includes prepare; (fabriquer)\nmanure includes guano, feces with or without urine and anything containing feces from any bird, ruminant or porcine; (fumier)\nmeat means the edible part of a carcass that is the muscle associated with the skeleton, tongue, diaphragm, heart, gizzard or mammalian oesophagus, with or without accompanying and overlying fat, together with those parts of the bones, skin, sinews, nerves, blood vessels and other tissues that normally accompany the muscle and are not ordinarily removed in dressing a carcass, but does not include the muscle associated with the lips, snout, scalp or ears; (viande)\nmeat meal or tankage means the rendered and dried carcass or part of the carcass of an animal; (farine de viandeorrésidus de graisse)\nmilk means the lacteal secretion obtained from the mammary gland of any ruminant, in concentrated, dried, frozen, reconstituted or fresh form; (lait)\nmilk product means any of the following, namely, partly-skimmed milk, skim milk, cream, butter, buttermilk, butter oil, whey, whey butter or whey cream, in concentrated, dried, frozen or reconstituted or fresh form, but does not include milk proteins, milk sugars and milk enzymes; (produit du lait)\nMinister means the Minister of Agriculture and Agri-Food; (ministre)\nmotor carrier means the owner or operator of a motor vehicle engaged in the transportation of animals by motor vehicle; (transporteur routier)\nnon-ambulatory animal means livestock, poultry, rabbits or an animal of the cervid or camelid species that is unable to stand without assistance or to move without being dragged or carried. (animal non ambulatoire)\nnon-designated region[Repealed, SOR/85-545, s. 1]\nofficial vaccinate[Repealed, SOR/2001-210, s. 1]\nofficial veterinarian of a country means, for the purposes of all Parts except Part II, a veterinarian employed by the government of that country; (vétérinaire officiel)\npackage includes anything in which any veterinary biologic is wholly or partly contained, placed or packed; (emballage)\npart of a country[Repealed, SOR/2001-210, s. 1]\npoultry means domestic fowl and pigeons and includes any bird that is in captivity; (volaille)\nproduct licence means a licence issued by the Minister to manufacture the veterinary biologic described in the licence; (permis de fabrication)\nproduct outline means a detailed description of\n(a) the process followed in preparing a veterinary biologic and any diluent to be used therewith,\n(b) the methods and procedures to be employed in handling, storing, administering and testing a veterinary biologic and any diluent to be used therewith, and\n(c) the tests used to establish the purity, safety, potency and efficacy of a veterinary biologic, and the purity and safety of any diluent to be used therewith, and the results of all such tests; (données générales sur le produit)\npurebred[Repealed, SOR/97-85, s. 1]\nquarantine port means a place listed in Schedule I where facilities exist to quarantine animals; (poste de quarantaine)\nrailway company means a railway company engaged in the transportation of livestock by rail; (compagnie de chemin de fer)\nraw wool, hair or bristles means wool, hair or bristles taken from an animal but does not include wool tops, wool waste, wool noils, wool laps, small trade samples of wool, lime pulled wool and hair, scoured wool and hair and carbonized wool and hair; (laine, poils et soies bruts)\nregistered processed egg station[Repealed, SOR/2018-108, s. 403]\nruminant means an animal of the suborder Ruminatiae and includes an animal of the family Camelidae; (ruminant)\nsea carrier means the owner or operator of a vessel engaged in the transportation of animals by water; (transporteur maritime)\nserious epizootic disease means a disease designated by the Minister under section 2.2; (épizootie grave)\nsong bird means canary, finch, oriole, cardinal and any other songster; (oiseau chanteur)\ntag means an ear tag stamped with the letters “H of A” and includes any device used for the identification of an animal pursuant to the Act and these Regulations; (bague)\ntest includes\n(a) the collection of body tissue or fluid from an animal, and\n(b) the injection of an animal for the purpose of determining that animal’s freedom from or infection with disease; (épreuve)\ntuberculosis-accredited advanced area[Repealed, SOR/2019-99, s. 1]\ntuberculosis-accredited area[Repealed, SOR/2019-99, s. 1]\ntuberculosis-accredited herd[Repealed, SOR/97-85, s. 1]\ntuberculosis-free area[Repealed, SOR/2019-99, s. 1]\nUnited States means the states of the United States that are on the mainland of the North American continent and the state of Hawaii; (États-Unis)\nuntanned hide or skin means the outer covering of ruminants, ratites, equines and porcines that is raw and has not been chemically processed into a permanent and durable form of leather; (peau ou cuir non tannés)\nveterinarian means a person duly qualified to practice veterinary medicine under the laws of the place where he practises; (vétérinaire)\nveterinary biologic includes any veterinary biologic derived through biotechnology. (produit biologique vétérinaire)\nVeterinary Inspection, Operations[Repealed, SOR/97-85, s. 1]\nveterinary inspector[Repealed, SOR/97-85, s. 1]",
+    "history": "SOR/78-69, s. 1; SOR/78-205, s. 1; SOR/78-597, s. 1; SOR/79-295, s. 1; SOR/79-839, s. 1; SOR/80-516, s. 1; SOR/82-590, s. 1; SOR/82-777, s. 1; SOR/84-139, s. 1(F); SOR/84-828, s. 1; SOR/85-545, s. 1; SOR/86-543, s. 1; SOR/91-525, s. 3; SOR/92-585, s. 2; SOR/93-159, s. 1; SOR/94-491, s. 1; SOR/95-54, ss. 1, 6(F); SOR/95-473, s. 1; SOR/95-475, s. 4; SOR/97-85, s. 1; SOR/97-292, s. 27; SOR/97-478, s. 1; SOR/98-409, s. 1; SOR/2001-210, s. 1; SOR/2002-438, s. 6; SOR/2002-444, s. 1; SOR/2004-80, s. 14; SOR/2005-181, s. 1; SOR/2006-147, s. 11; SOR/2007-24, s. 1; SOR/2009-18, s. 3; SOR/2014-23, s. 1; SOR/2018-79, s. 4; SOR/2018-108, s. 403; SOR/2019-38, s. 1; SOR/2019-99, s. 1; SOR/2025-47, s. 9; SOR/2025-192, s. 1",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s2.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "2.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2.1 For the purposes of interpreting any document prepared by the Agency that is incorporated by reference into these Regulations, words and expressions that are used but not defined in that document have the same meaning as in these Regulations.",
+    "history": "SOR/2021-41, s. 1",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 2.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-2.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s2.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "2.2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Designation",
+    "text": "2.2\n(1) In order to prevent the introduction of any vector, disease or toxic substance into Canada or into another country from Canada, the Minister may, by notice, designate a disease as a serious epizootic disease for the purposes of any provision of these Regulations, including any provision related to importation, exportation or possession of animals or things.\n(2) The Minister may designate the disease if\n(a) the disease is not listed as a reportable disease in the schedule to the Reportable Diseases Regulations;\n(b) the disease is not listed as an immediately notifiable disease in Schedule VII to these Regulations; and\n(c) the disease may have a serious impact on human or animal health.",
+    "history": "SOR/2025-47, s. 10",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 2.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-2.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "3",
+    "marginal_note": "",
+    "part": "PART I - Segregation and Inspection of Animals",
+    "division": "",
+    "heading": "Segregation and Confinement",
+    "text": "3\n(1) Where an animal\n(a) is affected or suspected of being affected with a communicable disease,\n(b) has been in contact with an animal so affected or suspected of being so affected,\n(c) is in an eradication area or control zone, or\n(d) is imported or tendered for import into Canada,\nan inspector may order the person having the possession, care or custody of the animal to keep separate the animal in a place and manner suitable for inspection and testing within the period of time specified by the inspector.\n(2) Every person who receives an order referred to in subsection (1) shall comply with the order.",
+    "history": "SOR/78-69, s. 2(F); SOR/79-839, s. 3; SOR/2019-99, s. 2",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s3.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "3.1",
+    "marginal_note": "",
+    "part": "PART I - Segregation and Inspection of Animals",
+    "division": "",
+    "heading": "Segregation and Confinement",
+    "text": "3.1 [Repealed, SOR/79-839, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 3.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-3.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "4",
+    "marginal_note": "",
+    "part": "PART I - Segregation and Inspection of Animals",
+    "division": "",
+    "heading": "Inspection",
+    "text": "4 An inspector may inspect any animal in Canada that\n(a) is affected or suspected of being affected with a communicable disease;\n(b) has been in contact with an animal so affected or suspected of being so affected;\n(c) is in an eradication area or control zone; or\n(d) is imported or tendered for import into Canada.",
+    "history": "SOR/78-69, s. 4(F); SOR/79-839, s. 4; SOR/2019-99, s. 3",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s5",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "5",
+    "marginal_note": "",
+    "part": "PART I - Segregation and Inspection of Animals",
+    "division": "",
+    "heading": "Inspection",
+    "text": "5\n(1) Where an animal is affected or suspected of being affected with a communicable disease or has been in contact with an animal so affected or suspected of being so affected, a veterinary inspector may order the person having the possession, care or custody of the animal,\n(a) to quarantine, keep separate or treat the animal,\n(b) to destroy the animal, or\n(c) to destroy the animal and dispose of its carcass\nin such a manner, at such a place or places, under such conditions and within such period of time as are necessary to prevent the spread of the communicable disease, which manner, place or places, conditions and time shall be specified in the order.\n(2) Every person who receives an order referred to in subsection (1) shall comply with the order.\n(3) Where an order referred to in subsection (1) requiring an animal to be destroyed or destroyed and disposed of is not complied with within the time specified therein, a veterinary inspector may have the animal\n(a) removed to and destroyed at an establishment where food animals are slaughtered by the holder of a licence that is issued under paragraph 20(1)(b) of the Safe Food for Canadians Act; or\n(b) destroyed at a time and place determined by him, and have its carcass disposed of as determined by him.",
+    "history": "SOR/79-839, s. 4; SOR/81-348, s. 1; SOR/2018-108, s. 404; SOR/2019-99, s. 18(F)",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-5.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6",
+    "marginal_note": "",
+    "part": "PART I - Segregation and Inspection of Animals",
+    "division": "",
+    "heading": "Inspection",
+    "text": "6 Where an inspector finds or suspects that\n(a) a thing is a disease agent,\n(b) an animal or thing is affected by or contaminated with a communicable disease, or\n(c) any record or document required by or under the Act and these Regulations to prevent the spread of any disease within Canada, or to any other country from Canada, by an animal or thing is not produced for inspection by an inspector,\nthe inspector may order the person who owns or has possession, care or control of the animal or thing, to quarantine the animal or thing, and the provisions of section 91.4 apply.",
+    "history": "SOR/97-85, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.1",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.1 In this Part , specified risk material means the skull, brain, trigeminal ganglia, eyes, tonsils, spinal cord and dorsal root ganglia of cattle aged 30 months or older, and the distal ileum of cattle of all ages, but does not include material from a country of origin, or a part of a country of origin, that is designated under section 7 as posing a negligible risk for Bovine Spongiform Encephalopathy.",
+    "history": "SOR/2003-264, s. 1; SOR/2009-18, s. 4",
+    "last_amended": "2009-01-29",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.2",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.2 Every person who slaughters, cuts up or debones cattle for human consumption as food shall ensure that the specified risk material has been removed from the cattle.",
+    "history": "SOR/2003-264, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.21",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.21",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.21\n(1) Every person who slaughters, cuts up or debones cattle for human consumption as food shall ensure that, immediately after removal of the specified risk material, the specified risk material is stained with a conspicuous and indelible dye and collected in a dedicated container that is marked with a statement in both official languages indicating that the contents are specified risk material.\n(2) Subsection (1) does not apply in respect of\n(a) cattle that are slaughtered, cut up or deboned on a farm, as defined in subsection 172(1), if the specified risk material from the carcasses of those cattle is not removed from the farm except for submission to a level 2 containment laboratory;\n(b) cattle that are slaughtered, cut up or deboned at an abattoir if all parts of the carcass of any animal remain on the premises of the abattoir other than those parts that are for human consumption as food or samples that are submitted to a level 2 containment laboratory; or\n(c) samples of specified risk material, or carcasses — or parts of carcasses — of cattle from which the specified risk material has not been removed, that are submitted to a level 2 containment laboratory.",
+    "history": "SOR/2006-147, s. 12; SOR/2009-220, s. 3; SOR/2012-286, s. 47; SOR/2014-23, s. 2",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.21.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.22",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.22",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.22\n(1) Every person who removes the specified risk material from the carcasses of cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food shall ensure that the specified risk material is stained with a conspicuous and indelible dye and collected in a dedicated container that is marked with a statement in both official languages indicating that the contents are specified risk material.\n(2) If the specified risk material has not been removed from the carcasses of cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food, the person who has the possession, care or control of the carcasses and any parts of them shall ensure that the carcasses and any parts of them containing the specified risk material are stained with a dye that is conspicuous, indelible and safe for consumption by animals.\n(3) Subsections (1) and (2) do not apply in respect of\n(a) the carcasses of cattle if the specified risk material from each of the carcasses and each of the carcasses that contains specified risk material remain on the premises on which the cattle were determined to be dead or are submitted to a level 2 containment laboratory; or\n(b) samples of specified risk material, or carcasses — or parts of carcasses — of cattle from which the specified risk material has not been removed, that are submitted to a level 2 containment laboratory.",
+    "history": "SOR/2006-147, s. 12; SOR/2012-286, s. 48; SOR/2015-55, s. 4",
+    "last_amended": "2015-02-27",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.22.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.23",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.23",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.23\n(1) Subject to subsection (3), this section applies to every person\n(a) who is required by these Regulations to remove or stain specified risk material;\n(b) who collects the carcasses of cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food if the specified risk material has not been removed from the carcasses; or\n(c) who receives specified risk material from another person or who receives from another person the carcasses of cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food if the specified risk material has not been removed from the carcasses.\n(2) The person shall keep, for a period of 10 years, a record for each day on which the specified risk material is removed, stained or received or the carcasses are collected or received that includes\n(a) the person’s name and address and the date of the removal, staining, collection or reception;\n(b) the combined weight of the specified risk material and the carcasses or parts of carcasses collected or received, as well as the number of those carcasses;\n(c) the name of the dye used to identify the specified risk material or the carcasses;\n(d) the numbers of the approved tags, as defined in section 172, that are on the carcasses or, in the case of carcasses not bearing approved tags, the information referred to in paragraph 187(2)(a) in respect of the carcasses;\n(e) if the person treated, confined or destroyed the specified risk material or the carcasses, the date on which and the manner in which the specified risk material or the carcasses were treated, confined or destroyed; and\n(f) if the person did not confine or destroy the specified risk material or the carcasses,\n(i) the name and address of the person, if any, who received the specified risk material or carcasses from him or her,\n(ii) the name and address of the person, if any, who transported the specified risk material or the carcasses to another location and the manner in which the specified risk material or the carcasses were transported, and\n(iii) the name and address, if known to the person, of the person, if any, who confined or destroyed the specified risk material or the carcasses.\n(3) This section does not apply in respect of samples of specified risk material, or carcasses — or parts of carcasses — of cattle from which the specified risk material has not been removed, that are submitted to a level 2 containment laboratory.",
+    "history": "SOR/2006-147, s. 12; SOR/2012-286, s. 49; SOR/2025-47, s. 11(F)",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.23.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.3",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.3 No person shall use or export for human consumption as food specified risk material in any form, whether or not incorporated into another thing, where the specified risk material was removed from cattle slaughtered in Canada.",
+    "history": "SOR/2003-264, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.4",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.4\n(1) Except in accordance with a permit or a licence issued by the Minister under section 160, no person shall receive, remove from any premises, use, transport out of any premises, treat, store, export, sell, distribute, confine or destroy specified risk material in any form, whether or not incorporated into another thing, if the specified risk material was removed from cattle slaughtered in Canada or was removed from, or is contained in, the carcasses of cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food.\n(2) Subsection (1) does not apply to require a permit for staining under section 6.21 or 6.22.\n(3) Subsection (1) does not apply in respect of specified risk material that was removed from cattle slaughtered for human consumption as food or that was removed from, or is contained in, the carcasses of cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food if the specified risk material remains on the premises on which the cattle were slaughtered or were determined to be dead.\n(4) Subsection (1) does not apply in respect of the use, as a fertilizer or as a fertilizer supplement, of material that is derived from specified risk material in any form that was removed from cattle slaughtered for human consumption as food or from cattle that died or were condemned before they otherwise would have been slaughtered for human consumption as food if the fertilizer or fertilizer supplement remains on the premises on which the cattle were slaughtered, died or were condemned.\n(5) Subsection (1) does not apply in respect of the submission, to a level 2 containment laboratory, of samples of specified risk material, or carcasses — or parts of carcasses — of cattle from which the specified risk material has not been removed or in respect of activities related to the use of specified risk material in a level 2 containment laboratory.\n(6) The Minister shall not issue a permit for the purpose of subsection (1) if the specified risk material is to be received, removed from any premises, used, transported, treated, stored, exported, sold or distributed in any form, whether or not incorporated into another thing, for human consumption as food.\n(7) The Minister shall not issue a permit for the destruction of specified risk material unless the destruction is to be by incineration, or another method, that will ensure that the specified risk material and anything in which it is incorporated will not be used as food for humans and will not, or will not be likely to, result in the spread within Canada of Bovine Spongiform Encephalopathy.",
+    "history": "SOR/2006-147, s. 13; SOR/2012-286, s. 50; SOR/2025-47, s. 12(F)",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.5",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.5",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.5\n(1) Except in accordance with a permit issued under section 160, no person shall feed to any animal material in any form — whether or not incorporated into another thing — that is derived from specified risk material.\n(2) Subsection (1) does not apply to a person who feeds a pet food, pet chew or pet treat to an animal if\n(a) the country of origin of that product is the United States;\n(b) the person, on entry into Canada from the United States, was in possession of the product and was accompanied by the animal to which it is fed;\n(c) the person legally imported both the product and the animal into Canada; and\n(d) the product is fed only to the animal that accompanied the person into Canada.",
+    "history": "SOR/2006-147, s. 13; SOR/2009-18, s. 5",
+    "last_amended": "2009-01-29",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s6.6",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "6.6",
+    "marginal_note": "",
+    "part": "PART I.1 - Specified Risk Material",
+    "division": "",
+    "heading": "PART I.1 - Specified Risk Material",
+    "text": "6.6 Sections 6.4 and 6.5 do not apply in respect of material produced as a result of the destruction of specified risk material in accordance with a permit issued under section 160 for the purpose of section 6.4 if the material would not, or would not be likely to, result in the spread within Canada of Bovine Spongiform Encephalopathy.",
+    "history": "SOR/2006-147, s. 13",
+    "last_amended": "2007-07-12",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 6.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-6.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s7",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "7",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Designation",
+    "text": "7\n(1) For the purpose of preventing the introduction of a disease into Canada from an animal or thing imported into Canada, the Minister may designate a country or part of a country as being free of a disease or as posing a negligible risk for a disease.\n(1.1) The designation shall be in writing and be based on the following criteria respecting the country or part of the country that is the subject of the designation:\n(a) the prevalence of the disease;\n(b) the time since the most recent outbreak of the disease;\n(c) the disease surveillance programs in effect;\n(d) the measures taken to prevent the introduction or spread of the disease;\n(e) the natural barriers to the movement of the disease;\n(f) the zoosanitary infrastructure; and\n(g) any other criteria relevant to the state, extent or propagation of the disease.\n(2) The Minister may amend or repeal the designation.\n(3) For the purpose of these Regulations, the Minister may describe, in writing, a part of a country.",
+    "history": "SOR/79-839, s. 5; SOR/97-85, s. 3; SOR/2007-24, s. 3",
+    "last_amended": "2007-02-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-7.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s8",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "8",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Electronic Documents",
+    "text": "8\n(1) The Minister may accept a certificate or any other document referred to in this Part, any of Parts III to VIII or Part XVI that is transmitted in electronic form, including by facsimile.\n(2) Every person who imports anything in respect of which a certificate or other document has been transmitted in electronic form to the Minister shall, upon the Minister’s request, provide the Minister with an original signed copy of the certificate or document.",
+    "history": "SOR/78-69, s. 6; SOR/79-839, s. 6; SOR/97-85, s. 3; SOR/98-409, s. 2; SOR/2001-210, s. 2; SOR/2010-296, s. 1",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-8.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s9",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "9",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Powers of Inspectors",
+    "text": "9 Where an inspector finds or suspects that\n(a) a thing is a disease agent,\n(b) an animal or thing imported into Canada is affected by or contaminated with a communicable disease, or\n(c) any information or documentation required by or under the Act and these Regulations to prevent the introduction of any disease into Canada by an animal or thing is not presented to an inspector,\nthe inspector may order the person who owns or has possession, care or control of the animal or thing to quarantine the animal or thing, and the provisions of section 91.4 apply.",
+    "history": "SOR/78-69, s. 6; SOR/97-85, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-9.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s10",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "10",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Definitions",
+    "text": "10 The definitions in this section apply in this section and in sections 11 to 17.\narea means a country or, if so identified in the import reference document, a part of a country or a number of contiguous countries or contiguous parts of countries. (région)\narea of origin means\n(a) with respect to a regulated animal, the area in which the animal was born or the area where the animal has lived without restrictions relating to disease, such as restrictions for isolation or quarantine, for the sixty-day period immediately before the date of entry; and\n(b) with respect to germplasm, the area in which the germplasm was taken from a regulated animal or into which it was previously imported for unrestricted use. (région d’origine)\nembryo means a fertilized ovum, other than a hatching egg, before it is implanted into an animal. (embryon)\nequivalent risk area means, in respect of a species of regulated animal, an area identified as an equivalent risk area for that species in the import reference document. (région à risque équivalent)\ngermplasm means semen, male or female germ cells or genetic material taken from a male or female germ cell for the purpose of producing a zygote and includes embryos but does not include a hatching egg. (matériel génétique)\nimport reference document[Repealed, SOR/2025-192, s. 2]\nlow risk area means, in respect of a species of regulated animal, an area identified as a low risk area for that species in the import reference document. (région à faible risque)\nofficial veterinarian means a veterinarian who is\n(a) employed by the authority responsible for implementing and supervising or auditing the carrying out of veterinary services in a country, the issuance of certificates respecting the health and origin of animals in that country and the performance of inspections of regulated animals for the purpose of protecting animal and public health in that country; or\n(b) authorized by that authority to issue those certificates and perform those inspections, if the systems for providing veterinary services, issuing authorizations and performing inspections in that country are equivalent to the corresponding systems in Canada in terms of their effectiveness in protecting animal and public health. (vétérinaire officiel)\nregulated animal means a hatching egg, turtle, tortoise, bird, honeybee or mammal, but does not include\n(a) germplasm;\n(b) members of the orders Cetacea, Pinnipedia and Sirenia; or\n(c) members of the order Rodentia, other than\n(i) prairie dogs (Cynomys sp.), African Giant Pouched Rats (Cricetomys gambianus) and squirrels of the family Sciuridae, from any country, and\n(ii) any other members of the order from Africa. (animal réglementé)\nspecies means, in respect of germplasm, the species of the animal that it is from. (espèce)\nundesignated area means, in respect of a species of regulated animal, an area identified as an undesignated area for that species in the import reference document. (région non désignée)",
+    "history": "SOR/78-69, s. 7; SOR/97-85, s. 4; SOR/2001-210, s. 3; SOR/2003-264, s. 2; SOR/2004-80, s. 15; SOR/2007-24, s. 6; SOR/2021-114, s. 1; SOR/2025-192, s. 2",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-10.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s11",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "11",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Germplasm",
+    "text": "11\n(1) Subject to subsection (2), no person shall import germplasm of any regulated animal except\n(a) in accordance with a permit issued by the Minister under section 160; or\n(b) in accordance with all applicable provisions of the import reference document.\n(2) Canine semen is exempt from the requirements of these Regulations.",
+    "history": "SOR/2001-210, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-11.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s12",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "12",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "12\n(1) Subject to section 51, no person shall import a regulated animal except\n(a) in accordance with a permit issued by the Minister under section 160; or\n(b) in accordance with subsections (2) to (6) and all applicable provisions of the import reference document.\n(2) A regulated animal may be imported without a permit from an area that is an equivalent risk area for an animal of that species if it is accompanied by a certificate of an official veterinarian from that area that\n(a) clearly identifies the animal and its area of origin; and\n(b) verifies that a veterinarian inspected the animal within five days before it was exported to Canada and found it to be clinically healthy and fit to travel without unnecessary suffering.\n(3) A regulated animal may be imported without a permit from an area that is a low risk area for an animal of that species if the person importing the animal meets any applicable post-entry conditions set out in the import reference document and the animal is accompanied by a certificate of an official veterinarian from that area that\n(a) clearly identifies the animal and its area of origin; and\n(b) shows that the animal conforms with all applicable conditions, other than post-entry conditions, that are set out in the import reference document.\n(4) A regulated animal may be imported without a permit from an area that is an undesignated area for an animal of that species if there are provisions in the import reference document that relate to the importation of that species and those provisions are complied with.\n(5) A regulated animal that is imported for slaughter or for confinement in a restricted premises, such as a zoo or laboratory facility, may be imported without a permit if all applicable provisions of the import reference document are complied with and the following conditions are met:\n(a) the animal is to be transported directly from its port of entry to its destination in accordance with a licence that has been issued by the Minister under section 160;\n(b) the animal is being transported by means of a conveyance that has had all exits by which the animal could leave the conveyance sealed by an official of the government of the country from which it is imported; and\n(c) the animal will not come into contact with the national herd in Canada.\n(6) A regulated animal, other than a porcine, may be imported without a permit if it is transported directly between Rainy River, Ontario and Sprague, Manitoba via the state of Minnesota by means of a conveyance that has had all exits by which the animal could leave the conveyance sealed by an official of the government of Canada or of the United States.",
+    "history": "SOR/2001-210, s. 3; SOR/2025-47, s. 13",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-12.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s13",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "13",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "13 No person shall import a regulated animal if a certificate required by this Part, or required under an import permit required by this Part, contains any false or misleading information.",
+    "history": "SOR/78-69, s. 8; SOR/79-839, s. 7; SOR/83-900, s. 1; SOR/85-689, s. 1; SOR/97-85, s. 5; SOR/2001-210, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-13.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s14",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "14",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "14\n(1) No person shall import a regulated animal that has, on or after the day described in subsection (2), been in contact with another animal, or with a thing used in respect of another animal, if that other animal poses a greater risk for the transmission or spreading of a disease than does the regulated animal.\n(2) The day referred to in subsection (1) is the earliest of the days on which begins any period of isolation, any testing or the performance of any other procedure required in respect of the importation by the import reference document or by a permit issued under section 160.",
+    "history": "SOR/83-900, s. 2; SOR/85-689, s. 2(F); SOR/97-85, s. 6; SOR/2001-210, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-14.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s15",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "15",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "15 No person shall import a regulated animal unless it is clearly identified at the time of importation.",
+    "history": "SOR/2001-210, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-15.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s16",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "16",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "16 Every person who imports a regulated animal shall keep records that clearly indicate its original source and the date and place of importation.",
+    "history": "SOR/2001-210, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-16.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s17",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "17",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "17\n(1) On request of the government of the United States, subject to subsection (3), a person may import a regulated animal from the United States for the purpose of re-entering the United States without meeting the requirements of paragraphs 12(1)(a) and (b), sections 15 and 16 and Part XV, if the President of the Canadian Food Inspection Agency determines that\n(a) a transportation route within the United States usually used to transport the animal cannot be used because the route is obstructed;\n(b) no reasonable alternative transportation route within the United States exists; and\n(c) as a result of the obstruction, the welfare of the animal is at risk.\n(2) Subject to subsection (3), if a regulated animal is exported to the United States under subsection 69.1(1), a person may import that animal without meeting the requirements of paragraphs 12(1)(a) and (b), sections 15 and 16 and Part XV.\n(3) No person shall import a regulated animal under subsection (1) or (2) unless it is accompanied by a certificate issued by a veterinary inspector, a certificate issued by an accredited veterinarian that is approved in writing by a veterinary inspector or a certificate of an official veterinarian that specifies\n(a) the species of the animal and the number of animals of each species being transported; and\n(b) the number of the seal affixed to the conveyance used for the transport of the animal, unless, in the opinion of the veterinary inspector, the accredited veterinarian or the official veterinarian, the conveyance cannot be sealed.",
+    "history": "SOR/2021-114, s. 2",
+    "last_amended": "2021-06-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-17.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s18 to 33.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "18 to 33.1",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Regulated Animals",
+    "text": "18 to 33.1 [Repealed, SOR/2001-210, s. 3]",
+    "history": "",
+    "last_amended": "2021-06-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 18 to 33.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-18 to 33.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s34",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "34",
+    "marginal_note": "",
+    "part": "PART III - Importation of Animal Products",
+    "division": "",
+    "heading": "Dairy Products and Certain Eggs",
+    "text": "34\n(1) No person shall import milk or milk products into Canada from a country other than the United States or from a part of such a country, unless\n(a) the country or part of the country is designated as free of foot and mouth disease pursuant to section 7; and\n(b) the person produces a certificate of origin signed by an official of the government of the country of origin that shows that the country of origin or part of such a country is the designated country or part thereof referred to in paragraph (a).\n(2) Subject to subsection (3), no person shall import unfertilized bird eggs or egg products into Canada from a country other than the United States or from a part of such a country, unless\n(a) the country of origin or part of such a country is designated as free of avian pneumoencephalitis (Newcastle disease) and fowl plague pursuant to section 7;\n(b) the person produces a certificate of origin signed by an official of the government of the country of origin that shows that the country of origin or part of such a country is the designated country or part thereof referred to in paragraph (a); and\n(c) the eggs are packed in containers that are clean and free from dirt and residue of eggs.\n(3) Paragraph (2)(a) does not apply to eggs imported into Canada if they are transported under seal of an inspector direct from the place of entry to a processed egg product establishment approved by the Minister.\n(4) In subsection (3), processed egg product establishment means an establishment where eggs or processed egg products are processed, treated or preserved by the holder of a licence that is issued under paragraph 20(1)(b) of the Safe Food for Canadians Act.",
+    "history": "SOR/78-69, s. 21; SOR/92-650, s. 1; SOR/97-85, s. 28; SOR/2018-108, s. 405",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-34.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s34.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "34.1",
+    "marginal_note": "",
+    "part": "PART III - Importation of Animal Products",
+    "division": "",
+    "heading": "Dairy Products and Certain Eggs",
+    "text": "34.1\n(1) Notwithstanding subsections 34(1) and (2), a person may import an animal product referred to therein if the person produces a document that shows the details of the treatment of the animal product and the inspector is satisfied, based on the source of the document, the information contained in the document and any other relevant information available to the inspector and, where necessary, on an inspection of the animal product, that the importation of the animal product into Canada would not, or would not be likely to, result in the introduction into Canada, or the spread within Canada, of a vector, disease or toxic substance.\n(2) Notwithstanding subsections 34(1) and (2), a person may import a dairy product or an egg from a country other than the United States under and in accordance with a permit issued by the Minister under section 160.\n(3) [Repealed, SOR/2000-184, s. 65]",
+    "history": "SOR/92-650, s. 2; SOR/95-475, s. 4(F); SOR/2000-184, s. 65",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 34.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-34.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s35 to 39",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "35 to 39",
+    "marginal_note": "",
+    "part": "PART III - Importation of Animal Products",
+    "division": "",
+    "heading": "Dairy Products and Certain Eggs",
+    "text": "35 to 39 [Repealed, SOR/2001-210, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 35 to 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-35 to 39.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s39.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "39.1",
+    "marginal_note": "",
+    "part": "PART III - Importation of Animal Products",
+    "division": "",
+    "heading": "Dairy Products and Certain Eggs",
+    "text": "39.1 [Repealed, SOR/93-159, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 39.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-39.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s40",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "40",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Importation Prohibited",
+    "text": "40 No person shall import into Canada an animal by-product, manure or a thing containing an animal by-product or manure except in accordance with this Part.",
+    "history": "SOR/79-839, s. 15; SOR/80-428, s. 4; SOR/92-708, s. 1; SOR/97-85, s. 34",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-40.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s41",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "41",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Importation Prohibited",
+    "text": "41\n(1) A person may import into Canada an animal by-product, manure or a thing containing an animal by-product or manure, other than one described in section 45, 46, 47, 47.1, 49, 50, 51, 51.2 or 53, if\n(a) the country of origin is the United States and the by-product, manure or thing is not derived from an animal of the subfamily Bovinae or Caprinae;\n(b) the country of origin, or the part of that country, is designated under section 7 as being free of, or as posing a negligible risk for, any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the by-product, manure or thing was derived is susceptible and that can be transmitted by the by-product, manure or thing, and the person produces a certificate of origin signed by an official of the government of that country attesting to that origin; or\n(c) the by-product, manure or thing has been collected, treated, prepared, processed, stored and handled in a manner that would prevent the introduction into Canada of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the by-product, manure or thing was derived is susceptible and that can be transmitted by the by-product, manure or thing, and the person produces a certificate signed by an official of the government of the country of origin that\n(i) attests that the by-product, manure or thing has been collected, treated, prepared, processed, stored and handled in that manner, and\n(ii) shows the details of how it was collected, treated, prepared, processed, stored and handled.\n(2) Subsection (1) does not apply in respect of manure found in or on a vehicle that is entering Canada from the United States if the manure was produced by animals, other than swine, that are being transported by the vehicle.",
+    "history": "SOR/78-69, s. 23(F); SOR/80-428, s. 4; SOR/82-590, s. 2; SOR/97-85, s. 34; SOR/2009-18, s. 6",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-41.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s41.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "41.1",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Importation Prohibited",
+    "text": "41.1\n(1) Despite section 41, a person may import into Canada an animal by-product or a thing containing an animal by-product, other than one described in section 45, 46, 47, 47.1, 49, 50, 51, 51.2 or 53, if an inspector has reasonable grounds to believe that the importation of the by-product or thing, by its nature, end use or the manner in which it has been processed, would not, or would not be likely to, result in the introduction into Canada of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the by-product was derived is susceptible and that can be transmitted by the by-product, and the by-product or thing is not intended for use as animal food or as an ingredient in animal food.\n(2) No person shall, in respect of any animal by-product or thing containing an animal by-product that has been imported in accordance with subsection (1), use or cause it to be used as animal food or as an ingredient in animal food.",
+    "history": "SOR/97-85, s. 34; SOR/97-362, s. 1; SOR/2009-18, s. 7",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 41.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-41.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s42",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "42",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Raw Wool, Hair or Bristles, Hide or Skin",
+    "text": "42 A person may import into Canada raw wool, hair or bristles or an untanned hide or skin from a country or a part of a country not referred to in section 41 if\n(a) the article is transported under seal of an inspector directly from the place of entry to an approved disinfection establishment for disinfection in accordance with these Regulations; or\n(b) in the case of an untanned hide or skin, an inspector is satisfied that the article\n(i) is a hard dried hide or skin of an animal,\n(ii) has been pickled in a solution of salt containing mineral acid and was packed in a leakproof container while still wet with such solution; or\n(iii) is the hide or skin of an animal and has been treated with lime so as to become de-haired.",
+    "history": "SOR/97-85, s. 34; SOR/97-478, s. 10(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-42.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s42.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "42.1",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Animal Glands and Organs",
+    "text": "42.1\n(1) A person may import raw animal glands and animal organs into Canada from a country or a part of a country not referred to in section 41 if the glands and organs are transported under seal of an inspector directly from the place of entry to an establishment approved by the Minister for the purposes of processing in accordance with subsection (2).\n(2) An establishment referred to in subsection (1) shall process the raw glands and organs in a manner that would prevent the introduction of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the glands and organs was taken is susceptible and that can be transmitted by the glands and organs.\n(3) A person who imports raw animal glands or animal organs into Canada shall not transport them or cause them to be transported to any place other than an establishment referred to in subsection (1) until after they have been processed in accordance with subsection (2).",
+    "history": "SOR/97-85, s. 34; SOR/2009-18, s. 8",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 42.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-42.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s43",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "43",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Boneless Beef",
+    "text": "43 A person may import into Canada cooked, boneless beef from a country or a part of a country not referred to in section 41 if\n(a) it was processed in a place and in a manner approved by the Minister;\n(b) it is accompanied by a meat inspection certificate of an official veterinarian of the exporting country in a form approved by the Minister; and\n(c) on examination, an inspector is satisfied that it is thoroughly cooked.",
+    "history": "SOR/78-69, s. 24(F); SOR/97-85, s. 35; SOR/2025-47, s. 14(F)",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-43.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s44",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "44",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Boneless Beef",
+    "text": "44 [Repealed, SOR/97-85, s. 35]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-44.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s45",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "45",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Gluestock",
+    "text": "45\n(1) No person shall import gluestock into Canada unless\n(a) the conditions referred to in section 41 are met; and\n(b) the person importing it transports it directly from the place of entry to an establishment approved by the Minister for purposes of processing the gluestock in accordance with subsection (2).\n(2) An establishment referred to in paragraph (1)(b) shall process the gluestock in a manner that would prevent the introduction of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the gluestock was derived is susceptible and that can be transmitted by the gluestock.\n(3) A person who imports gluestock into Canada shall not transport it or cause it to be transported to any place other than an establishment referred to in paragraph (1)(b) until it has been processed in accordance with subsection (2).",
+    "history": "SOR/97-85, s. 36; SOR/2009-18, s. 9; SOR/2025-47, s. 15",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-45.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s46",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "46",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Meat and Bone Meal, Bone Meal, Blood Meal, Tankage, Feather Meal, Fish Meal, Rendering Plant Products, Animal Manure, Garbage and Ship’s Refuse",
+    "text": "46 No person shall import into Canada meat and bone meal, bone meal, blood meal, tankage (meat meal), feather meal, fish meal or any other product of a rendering plant unless, in addition to the requirements of sections 166 to 171,\n(a) the country of origin, or the part of that country, is designated under section 7 as being free of, or as posing a negligible risk for, any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the product was derived is susceptible and that can be transmitted by the product, and the person produces a certificate of origin signed by an official of the government of that country attesting to that origin; and\n(b) an inspector has reasonable grounds to believe that the product has been processed in a manner that would prevent the introduction of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the product was derived is susceptible and that can be transmitted by the product.",
+    "history": "SOR/78-69, s. 25; SOR/80-428, s. 5; SOR/92-708, s. 2; SOR/97-85, s. 36; SOR/97-362, s. 2; SOR/2006-147, s. 15; SOR/2009-18, s. 11",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-46.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s47",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "47",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Meat and Bone Meal, Bone Meal, Blood Meal, Tankage, Feather Meal, Fish Meal, Rendering Plant Products, Animal Manure, Garbage and Ship’s Refuse",
+    "text": "47 Subject to section 47.1, no person shall import into Canada garbage or refuse that contains or is suspected of containing an animal product or an animal by-product from any country other than the United States.",
+    "history": "SOR/78-69, s. 26; SOR/78-597, s. 5; SOR/79-295, s. 6; SOR/80-428, s. 6; SOR/81-348, s. 4; SOR/82-590, s. 3; SOR/88-409, s. 1; SOR/92-708, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-47.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s47.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "47.1",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Meat and Bone Meal, Bone Meal, Blood Meal, Tankage, Feather Meal, Fish Meal, Rendering Plant Products, Animal Manure, Garbage and Ship’s Refuse",
+    "text": "47.1\n(1) In this section,\naircraft garbage means garbage that contains or is suspected to contain an animal product or an animal by-product and that originated in food that was taken on board an aircraft and was served or intended to be served for consumption on the aircraft by the passengers or crew of the aircraft en route to Canada; (déchets d’aéronef)\nanimal manure means manure that is produced by animals on board a ship or aircraft while en route to or after arrival in Canada; (fumier animal)\nship’s refuse means refuse that contains or is suspected to contain an animal product or an animal by-product and that originated in food that was taken on board a vessel and was served or intended to be served for consumption on the vessel by the passengers or crew of the vessel en route to Canada; (rebuts de navire)\n(2) Subject to subsections (6) and (7), no person shall discharge in Canada ship’s refuse or animal manure from a country other than the United States unless the ship’s refuse or animal manure is discharged in a closed leakproof container at the first port of entry or, where necessary, at another place approved by the Minister, under the supervision of or to the satisfaction of an inspector in such a manner that the discharge would only pose a negligible risk of the introduction into Canada, or spread within Canada, of a vector, disease or toxic substance and is without delay\n(a) incinerated;\n(b) heated throughout to a temperature of at least 1000C for a period of not less than 30 minutes and disposed of in a sanitary landfill site approved by the Minister, under the supervision of or to the satisfaction of an inspector in such a manner that the disposition would only pose a negligible risk of the introduction into Canada, or spread within Canada, of a vector, disease or toxic substance; or\n(c) moved to a sanitary landfill site approved by the Minister and buried with a covering of not less than 1.8 meters under the supervision of or to the satisfaction of an inspector in such a manner that the burial would only pose a negligible risk of the introduction into Canada, or spread within Canada, of a vector, disease or toxic substance.\n(3) Subject to subsections (6) and (7), no person shall, without meeting the requirements of subsection (2), discharge in Canada ship’s refuse from the United States that contains or is suspected of containing an animal product or an animal by-product that\n(a) did not originate in the United States or Canada; or\n(b) is not eligible for importation into the United States or Canada, other than as ship’s refuse.\n(4) Subject to subsections (3), (6) and (7), no person shall discharge in Canada aircraft garbage from any country or ship’s refuse from the United States, unless the aircraft garbage or ship’s refuse is\n(a) treated and disposed of in accordance with the requirements of subsection (2); or\n(b) without delay moved, under the supervision of or to the satisfaction of an inspector in such a manner that the movement would only pose a negligible risk of the introduction into Canada, or spread within Canada, of a vector, disease or toxic substance, and disposed of in a sanitary landfill site approved by the Minister.\n(5) Subject to subsections (6) and (7), no person shall discharge ship’s refuse or animal manure referred to in subsection (2), ship’s refuse referred to in subsection (3) or aircraft garbage or ship’s refuse referred to in subsection (4), from an aircraft or vessel, as the case may be, at a place where it cannot be treated and disposed of in accordance with this section.\n(6) Aircraft garbage, ship’s refuse and animal manure may be discharged at a place where that garbage, refuse or manure cannot be treated and disposed of in accordance with this section if it is\n(a) without delay transported to, and treated and disposed of in accordance with this section at, another place approved by the Minister; and\n(b) handled, transported and kept under the supervision of or to the satisfaction of an inspector in such a manner that the handling, transportation or keeping would only pose a negligible risk of the introduction into Canada, or spread within Canada, of a vector, disease or toxic substance.\n(7) The Minister may permit aircraft garbage, ship’s refuse and animal manure to be discharged by a person at a place where it is temporarily impossible to treat and dispose of that garbage, refuse or manure in accordance with this section, if\n(a) the Minister is satisfied, based on the circumstances, that it will subsequently be treated and disposed of in accordance with this section; and\n(b) it is stored in the interim at that place in such a manner and for such period of time as an inspector may specify in order to prevent the introduction into Canada, or spread within Canada, of a vector, disease or toxic substance.\n(8) Every person who transports aircraft garbage, ship’s refuse or animal manure under subsection (6) or stores aircraft garbage, ship’s refuse or animal manure under subsection (7) shall comply with any requirements of an inspector under those provisions in respect of that transportation or storage, as the case may be.\n(9) [Repealed, SOR/97-85, s. 37]\n(10) The owner or person in charge of a vessel or aircraft referred to in this section shall ensure that the requirements of this section are complied with.",
+    "history": "SOR/90-349, s. 1; SOR/92-708, s. 3; SOR/97-85, s. 37; SOR/97-151, s. 28; SOR/2000-184, s. 66; SOR/2009-18, ss. 12, 19(F); SOR/2012-286, s. 51(E)",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 47.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-47.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s48",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "48",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Ships’ Stores",
+    "text": "48 A person may import into Canada meat or meat by-products from a country or a part of a country not referred to in section 41 if the meat or meat by-product is kept on a ship as ships’ stores.",
+    "history": "SOR/78-69, s. 27(F); SOR/97-85, s. 38",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-48.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s49",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "49",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Carcasses of Game Animals",
+    "text": "49\n(1) No person shall import the carcass of a game animal unless\n(a) the Canada Border Services Agency has determined under the Customs Tariff that the carcass originated in the United States; and\n(b) the person importing the carcass holds a hunting permit for that game animal issued under the applicable legislation of the United States or a state of the United States.\n(2) The number of carcasses that a person may import into Canada shall be the number indicated on the hunting permit described in paragraph (1)(b).",
+    "history": "SOR/78-69, s. 28(F); SOR/97-85, s. 38; SOR/2009-18, s. 13; SOR/2012-286, s. 52(E); SOR/2017-94, s. 13",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-49.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s50",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "50",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "General",
+    "text": "50 No person shall import into Canada\n(a) matted or blood-stained wool, hair or bristles; or\n(b) any animal by-product or manure that was derived from an animal affected with anthrax, foot-and-mouth disease, rinderpest or Bovine Spongiform Encephalopathy or any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the by-product or manure was derived is susceptible and that can be transmitted by the by-product or manure.",
+    "history": "SOR/97-85, s. 39; SOR/2009-18, s. 14",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-50.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s51",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "51",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Animal Pathogens, Animals or Other Organisms, Animal Blood and Animal Serum",
+    "text": "51 Subject to section 51.2, no person shall, except under and in accordance with a permit issued by the Minister under section 160, import into Canada any\n(a) animal pathogen;\n(b) animal, animal product, animal by-product or other organism carrying an animal pathogen or part of one; or\n(c) animal blood or animal serum, other than a veterinary biologic,\n(i) from a bird or a mammal, except a member of the orders Rodentia, Cetacea, Pinnipedia and Sirenia, and\n(ii) that are to be used in animals.",
+    "history": "SOR/95-54, s. 2; SOR/97-85, s. 40; SOR/97-478, s. 11; SOR/2004-80, s. 16(E); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-51.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s51.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "51.1",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Animal Pathogens, Animals or Other Organisms, Animal Blood and Animal Serum",
+    "text": "51.1 Where any animal pathogen, animal or other organism, animal blood or animal serum referred to in section 51 is imported into Canada under a permit, no person shall\n(a) move the imported pathogen, animal or other organism, blood or serum from the place or places specified in the permit to any other place, except under and in accordance with that permit or another permit issued for that purpose by the Minister under section 160; or\n(b) introduce into an animal the imported pathogen, animal or other organism, blood or serum, except under and in accordance with that permit or another permit issued for that purpose by the Minister under section 160.",
+    "history": "SOR/95-54, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 51.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-51.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s51.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "51.2",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Animal Pathogens, Animals or Other Organisms, Animal Blood and Animal Serum",
+    "text": "51.2\n(1) A person may import into Canada animal blood or animal serum, other than a veterinary biologic, if it does not contain an animal pathogen or part of one and\n(a) the country of origin is the United States and the blood or serum is not derived from an animal of the subfamily Bovinae or Caprinae;\n(b) the country of origin, or the part of that country, is designated under section 7 as being free of, or as posing a negligible risk for, any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the blood or serum was derived is susceptible and that can be transmitted by the blood or serum, and the person produces a certificate of origin signed by an official of the government of that country attesting to that origin; or\n(c) the blood or serum has been collected, treated, prepared, processed, stored and handled in a manner that would prevent the introduction into Canada of any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the blood or serum was derived is susceptible and that can be transmitted by the blood or serum, and the person produces a certificate signed by an official of the government of the country of origin that\n(i) attests that the blood or serum has been collected, treated, prepared, processed, stored and handled in that manner, and\n(ii) shows the details of how the blood or serum was collected, treated, prepared, processed, stored and handled.\n(2) No person shall in any manner expose to or use in a live animal, animal blood or animal serum imported in accordance with subsection (1).",
+    "history": "SOR/97-85, s. 41; SOR/97-478, s. 12; SOR/2009-18, s. 15; SOR/2012-286, s. 53(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 51.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-51.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s52",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "52",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Importation Permitted",
+    "text": "52\n(1) Despite anything in this Part, a person may import into Canada an animal by-product if the person produces a document that shows the details of the treatment of the by-product and an inspector has reasonable grounds to believe — based on the source of the document, the information contained in the document and any other relevant information available to the inspector and, if necessary, on an inspection of the by-product — that the importation of the by-product would not, or would not be likely to, result in the introduction into Canada, or the spread within Canada, of a vector, disease or toxic substance.\n(2) Notwithstanding anything in this Part, a person may import an animal by-product under and in accordance with a permit issued by the Minister under section 160.\n(3) [Repealed, SOR/2000-184, s. 67]",
+    "history": "SOR/92-650, s. 3; SOR/95-475, s. 4(F); SOR/97-85, s. 42; SOR/2000-184, s. 67; SOR/2009-18, s. 16",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-52.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s53",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "53",
+    "marginal_note": "",
+    "part": "PART IV - Importation of Animal By-products, Animal Pathogens and other Things",
+    "division": "",
+    "heading": "Animal Food",
+    "text": "53\n(1) No person shall import into Canada any animal food that contains an animal product or animal by-product unless\n(a) the country of origin\n(i) of the animal food is the United States and the animal food is not derived from an animal of the subfamily Bovinae or Caprinae; or\n(ii) or the part of that country of the animal food — and each animal product and animal by-product contained in that food — is designated under section 7 as being free of, or as posing a negligible risk for, any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the food, product or by-product was derived is susceptible and that can be transmitted by the food, product or by-product, and the person produces a certificate of origin signed by an official of the government of that country attesting to that origin; and\n(b) in the case of animal food that is carried on board a vessel, the master of the vessel certifies that no ruminants or swine, other than those imported in accordance with a permit issued under section 160, were taken on board the vessel.\n(2) No person shall import into Canada any animal product or animal by-product that is to be used as animal food or as an ingredient in animal food unless the country of origin, or the part of that country, is designated under section 7 as being free of, or as posing a negligible risk for, any reportable disease, any disease referred to in Schedule VII and any serious epizootic disease to which the species from which the product or by-product was derived is susceptible and that can be transmitted by the product or by-product, and the person produces a certificate of origin signed by an official of the government of that country attesting to that origin.",
+    "history": "SOR/78-69, s. 29; SOR/97-85, s. 43; SOR/97-362, s. 3; SOR/97-478, s. 13; SOR/2002-438, s. 7(F); SOR/2009-18, s. 17",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-53.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s54",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "54",
+    "marginal_note": "",
+    "part": "PART V - Importation of Fodder",
+    "division": "",
+    "heading": "PART V - Importation of Fodder",
+    "text": "54 No person shall import into Canada from any country other than the United States any fodder to be used to feed ruminants, swine or horses except grains, cereals and seeds.",
+    "history": "SOR/97-85, s. 43",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-54.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s55",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "55",
+    "marginal_note": "",
+    "part": "PART VI - Importation of Packing Material, Beehives and Beeswax",
+    "division": "",
+    "heading": "Packing Material",
+    "text": "55\n(1) No person shall import into Canada hay, straw or grasses in which merchandise, goods or articles are packed unless\n(a) the shipment is accompanied by a certificate of an official veterinarian of the exporting country showing that the hay, straw or grasses were disinfected in a manner approved by the Minister; or\n(b) where no such certificate accompanies the shipment, the hay, straw or grasses are without delay\n(i) disinfected under the supervision of an inspector at a fumigation station approved by the Minister, or\n(ii) incinerated.\n(2) Notwithstanding subsection (1), hay, straw or grasses in which merchandise, goods or articles are packed may be imported into Canada from a country of origin or part of such a country designated by the Minister as free of foot-and-mouth disease pursuant to section 7.",
+    "history": "SOR/97-85, s. 44; SOR/2012-286, s. 54(E)",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-55.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s56",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "56",
+    "marginal_note": "",
+    "part": "PART VI - Importation of Packing Material, Beehives and Beeswax",
+    "division": "",
+    "heading": "Packing Material",
+    "text": "56 [Repealed, SOR/97-85, s. 45]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-56.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s57",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "57",
+    "marginal_note": "",
+    "part": "PART VI - Importation of Packing Material, Beehives and Beeswax",
+    "division": "",
+    "heading": "Beehives and Beeswax",
+    "text": "57 No person shall import into Canada\n(a) used beehives or used beehive equipment; or\n(b) bee products for bee feeding unless\n(i) they are accompanied by a certificate stating that they have been treated in a manner approved by the Minister to prevent the introduction or spread of any disease, or\n(ii) they are transported under seal of an inspector direct from the point of importation to an establishment approved by the Minister for treatment.",
+    "history": "SOR/97-85, s. 46",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-57.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s58",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "58",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "58\n(1) Except as otherwise provided in these Regulations, every animal imported into Canada may be admitted only at a quarantine port, an inspection port or other place approved by the Minister.\n(2) Every animal imported into Canada by air from any country other than the United States may be admitted only at Gander, Halifax, Montreal, Toronto, Winnipeg, Calgary, Edmonton, Vancouver or other place approved by the Minister.\n(3) Except as otherwise provided in these Regulations, every animal imported into Canada is subject to inspection, testing and treatment at a quarantine port, an inspection port or other place approved by the Minister for inspection purposes.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-58.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s59",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "59",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "59 The Minister may, for the purpose of preventing the introduction of communicable disease into Canada or into any other country from Canada, require any animal imported into Canada to be quarantined, and the provisions of section 91.4 apply.",
+    "history": "SOR/97-85, s. 47",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-59.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s60",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "60",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "60 An animal required to be quarantined pursuant to these Regulations shall be quarantined at a quarantine port or other place approved by the Minister for quarantine purposes.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-60.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s61",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "61",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "61 No person shall remove from a quarantine port, inspection port or other place approved by the Minister pursuant to section 60 an animal subject to quarantine pursuant to section 59 until the animal has been quarantined by an inspector.",
+    "history": "SOR/97-85, s. 48",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-61.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s62",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "62",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "62 The Minister may order the owner or the person having the possession, care or control of an animal imported by or under these Regulations to remove the animal from Canada or to destroy the animal if the animal fails to prove negative to any test for a disease required by or under these Regulations.",
+    "history": "SOR/97-85, s. 48",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-62.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s63 to 65",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "63 to 65",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "63 to 65 [Repealed, SOR/97-85, s. 48]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 63 to 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-63 to 65.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s66 and 67",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "66 and 67",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "66 and 67 [Repealed, SOR/98-584, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 66 and 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-66 and 67.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s68",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "68",
+    "marginal_note": "",
+    "part": "PART VII - Quarantine of Imported Animals",
+    "division": "",
+    "heading": "Quarantine Ports and Inspection Ports",
+    "text": "68 [Repealed, SOR/97-85, s. 49]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-68.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s69",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "69",
+    "marginal_note": "",
+    "part": "PART VIII - Exportation of Animals, Animal Products and Products of Rendering Plants",
+    "division": "",
+    "heading": "General",
+    "text": "69\n(1) Subject to this Part, no person shall export animal germplasm, livestock or poultry unless the person has\n(a) provided to a veterinary inspector or accredited veterinarian evidence that the animal germplasm, livestock or poultry meets the sanitary requirements of the importing country;\n(b) obtained a certificate issued by a veterinary inspector — or an accredited veterinarian , endorsed by a veterinary inspector — that identifies the animal germplasm, livestock or poultry and sets out the following information\n(i) a statement that a veterinary inspector or accredited veterinarian has inspected the animal germplasm, livestock or poultry and found it to be free from any communicable diseases, and that the animal germplasm, livestock or poultry meets the sanitary requirements of the importing country,\n(ii) the date and place of inspection, and\n(iii) if tests are required prior to export, a statement that they were performed, and that the results of the tests on the animal germplasm, livestock or poultry meet the testing requirements of the importing country; and\n(c) provided to a veterinary inspector any requested information or documentation that demonstrates how the person intends to meet the requirements of Parts XII and XV respecting the health, protection and transport of animal germplasm, livestock or poultry, as applicable.\n(1.1) Paragraph (1)(b) does not apply in respect of animal germplasm, livestock or poultry destined for export to the United States if certification is not requested by the United States.\n(2) No person shall export animal semen out of Canada unless the semen, from the time it was collected, was stored in an animal semen production centre or other place approved by the Minister.\n(3) No person shall export animal germplasm, livestock or poultry unless the certificate referred to in paragraph (1)(b) bears the mark of the official export stamp referred to in subsection (4).\n(4) The official export stamp required by this section shall contain the words “Government of Canada — CANADIAN FOOD INSPECTION AGENCY — Gouvernement du Canada — AGENCE CANADIENNE D’INSPECTION DES ALIMENTS” and it shall be applied on a certificate only by a veterinary inspector or a person authorized by one.\n(5) No person except a veterinary inspector or a person authorized by him shall have in his possession an official export stamp or any facsimile thereof.\n(6) For the purpose of this section, animal germplasm\n(a) with respect to livestock, means semen, male or female germ cells or genetic material taken from a male or female germ cell and includes embryos;\n(b) with respect to poultry, means hatching eggs and semen; and\n(c) with respect to bees, means semen.\n(7) Paragraph (1)(b) and subsection (3) do not apply to a regulated animal, other than a porcine, if it is transported directly between Rainy River, Ontario and Sprague, Manitoba via the state of Minnesota by means of a conveyance that has had all exits by which the animal could leave the conveyance sealed by an official of the Government of Canada or of the Government of the United States.",
+    "history": "SOR/79-839, s. 16; SOR/83-899, s. 3; SOR/85-689, s. 5; SOR/94-491, s. 2; SOR/97-85, s. 50; SOR/97-292, s. 28; SOR/97-478, s. 14(F); SOR/2000-184, s. 68; SOR/2001-210, s. 5; SOR/2019-99, s. 4; SOR/2019-99, s. 18(F); SOR/2025-47, s. 16",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-69.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s69.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "69.1",
+    "marginal_note": "",
+    "part": "PART VIII - Exportation of Animals, Animal Products and Products of Rendering Plants",
+    "division": "",
+    "heading": "General",
+    "text": "69.1\n(1) Despite paragraph 69(1)(b) and subsection 69(3) and subject to subsection (2), a person may export a regulated animal, as defined in section 10, to the United States for the purpose of re-entering Canada without meeting the requirements of Part XV if the President of the Canadian Food Inspection Agency determines that\n(a) a transportation route within Canada usually used to transport the animal cannot be used because the route is obstructed;\n(b) no reasonable alternative transportation route in Canada exists; and\n(c) as a result of the obstruction, the welfare of the animal is at risk.\n(2) No person shall export a regulated animal, as defined in section 10, under subsection (1) unless it is accompanied by a certificate issued by a veterinary inspector, or a certificate issued by an accredited veterinarian that is approved in writing by a veterinary inspector, that specifies\n(a) the species of the animal and the number of animals of each species being transported; and\n(b) the number of the seal affixed to the conveyance used for the transport of the animal, unless, in the opinion of the veterinary inspector or the accredited veterinarian, the conveyance cannot be sealed.",
+    "history": "SOR/2021-114, s. 3; SOR/2025-47, s. 17",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 69.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-69.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s70",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "70",
+    "marginal_note": "",
+    "part": "PART VIII - Exportation of Animals, Animal Products and Products of Rendering Plants",
+    "division": "",
+    "heading": "General",
+    "text": "70\n(1) Subject to this Part, no person shall export out of Canada any of the following products unless the person meets the requirements of subsection (1.1):\n(a) a substance from a rendering plant;\n(b) a fertilizer that contains a substance from a rendering plant;\n(c) a fertilizer supplement that contains a substance from a rendering plant;\n(d) an animal food that contains a substance from a rendering plant.\n(1.1) A person may export out of Canada a product referred to in subsection (1) if the person has\n(a) provided to an inspector or veterinary inspector evidence that the product meets the importing country’s sanitary requirements with respect to the importation of the product;\n(b) obtained a certificate issued by an inspector or veterinary inspector that identifies the product and sets out the following information\n(i) a statement that the product meets the importing country’s sanitary requirements with respect to the importation of the product, and\n(ii) if tests are required prior to export, a statement that they were performed, and that the results of the tests on the products meet the testing requirements of the importing country; and\n(c) confirmed that the results of any tests that have been carried out confirm that the product meets the requirements of the relevant sections of the Act and these Regulations.\n(2) No person shall export a product of a rendering plant, or a fertilizer, fertilizer supplement or animal food that contains a product of a rendering plant, unless the certificate referred to in subsection (1) bears the mark of the official export stamp referred to in subsection (3).\n(3) The official export stamp required by this section shall contain the words “Government of Canada — CANADIAN FOOD INSPECTION AGENCY — Gouvernement du Canada — AGENCE CANADIENNE D’INSPECTION DES ALIMENTS” and it shall be applied on a certificate only by an inspector, a veterinary inspector or a person authorized by an inspector or a veterinary inspector.\n(4) No person except an inspector, a veterinary inspector or a person authorized by an inspector or a veterinary inspector shall have in his or her possession an official export stamp or any facsimile of one.",
+    "history": "SOR/2006-147, s. 17; SOR/2019-99, s. 18(F); SOR/2025-47, s. 18",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-70.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s71",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "71",
+    "marginal_note": "",
+    "part": "PART VIII - Exportation of Animals, Animal Products and Products of Rendering Plants",
+    "division": "",
+    "heading": "Rest Period",
+    "text": "71\n(1) Subject to subsection (2), no person shall export any animal out of Canada to any country other than the United States unless he has obtained the consent of an inspector if the animal has not been at the place of embarkation for at least 12 hours.\n(2) Subsection (1) does not apply to the export of animals out of Canada from an airport.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-71.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "General",
+    "text": "72 The following definitions apply in this Part.\nbalut means a fertilized commercial poultry egg containing a partially developed embryo that is intended for human consumption. (balut)\ncommercial poultry means poultry that are used for the production of meat, poultry products or by-products — including balut — for human consumption or for breeding to produce commercial poultry, but does not include poultry that are kept for any other reason, including poultry that are kept, bred or sold as pets or for use in shows, races, exhibitions or competitions. (volaille commerciale)\nsupply flock means a primary breeding flock of commercial poultry, or a flock that is descended from a such a flock, that produces eggs or chicks that are supplied to a hatchery. (troupeau fournisseur)\nTesting Standards means the Canadian Hatchery and Supply Flock Testing Standards, prepared by the Agency and published on its website, as amended from time to time. (Normes d’épreuves)",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.1",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Hatchery Licensing Requirements",
+    "text": "72.1 This Part applies to a hatchery that\n(a) receives eggs produced by a supply flock;\n(b) incubates eggs for the production of commercial poultry; and\n(c) has a minimum setting capacity of 1 000 eggs.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.2",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Hatchery Licensing Requirements",
+    "text": "72.2 No person shall operate a hatchery except in accordance with a licence that is issued by the Minister under section 160.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.3",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Hatchery Licensing Requirements",
+    "text": "72.3\n(1) A licence expires two years after the date of issuance or renewal that is specified in it, unless the licence is revoked before that date.\n(2) A licence is revoked if the licence holder ceases operation of the hatchery for 12 consecutive months or surrenders the licence.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.4",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Hatchery Licensing Requirements",
+    "text": "72.4\n(1) A hatchery operator shall prepare, keep and maintain a written preventive control plan as a condition of their licence.\n(2) The hatchery operator shall implement their preventive control plan.\n(3) The preventive control plan shall include a description of the measures that have been or are to be implemented by the hatchery operator in order to mitigate the risk of introduction and spread of the biological hazards set out in Part I of the Testing Standards and to control and eliminate those hazards, in relation to the following elements:\n(a) sanitation, biosecurity, biocontainment, pest control and chemicals;\n(b) employee training in biosecurity measures;\n(c) maintenance, cleaning and disinfection of hatchery facilities, equipment and related materials;\n(d) maintenance of buildings, other structures and surrounding premises;\n(e) feed and vaccines;\n(f) receiving, transportation and storage; and\n(g) traceability.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.5",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.5",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Hatchery Licensing Requirements",
+    "text": "72.5\n(1) A hatchery operator shall meet the requirements set out under the following headings of the Code of Practice for the Care and Handling of Hatching Eggs, Breeders, Chickens and Turkeys, published by the National Farm Animal Care Council, as amended from time to time, that are applicable to the species of poultry they are incubating:\n(a) Personnel Knowledge and Skills;\n(b) Hatcheries;\n(c) Housing and Environment;\n(d) Feed and Water;\n(e) Flock Health Management; and\n(f) Euthanasia.\n(2) The hatchery operator shall include in their preventive control plan a description of the measures that they have implemented or will implement to meet the requirements referred to in subsection (1).",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.6",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.6",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Testing Requirements",
+    "text": "72.6\n(1) A hatchery operator shall conduct sampling and testing in accordance with Part I of the Testing Standards to monitor the sanitation of the hatchery during periods of operation and for the presence of diseases.\n(2) The hatchery operator shall keep a record of the results of sampling and testing conducted in the hatchery.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.7",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.7",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Supply Flocks",
+    "text": "72.7 A hatchery operator shall obtain all eggs from a supply flock operator that\n(a) prepares, keeps and maintains a preventive control plan that describes the measures that have been or are to be implemented to comply with paragraphs (d) to (f);\n(b) implements the preventive control plan;\n(c) keeps a record that describes any deviation from the preventive control plan and the corrective measures that are taken;\n(d) meets the sampling and testing requirements that are set out in Part II of the Testing Standards;\n(e) meets the requirements set out under the following headings of the Code of Practice for the Care and Handling of Hatching Eggs, Breeders, Chickens and Turkeys, published by the National Farm Animal Care Council, as amended from time to time, that are applicable to the species of poultry they are raising:\n(i) Personnel Knowledge and Skills,\n(ii) Housing and Environment,\n(iii) Feed and Water,\n(iv) Flock Health Management, and\n(v) Euthanasia; and\n(f) takes measures to mitigate the risk of introduction and spread of the biological hazards set out in Part II of the Testing Standards, and to control and eliminate those hazards, in relation to the following elements:\n(i) management of access to the premises,\n(ii) employee training in biosecurity measures,\n(iii) maintenance, cleaning and disinfection of equipment, facilities and related materials,\n(iv) mortality management,\n(v) feeds and vaccines,\n(vi) water management, and\n(vii) pest control.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.8",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.8",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Animal and Product Identification",
+    "text": "72.8\n(1) A hatchery operator shall ensure that\n(a) every box or other package they receive that contains eggs or chicks is clearly marked with information that identifies the supply flock; and\n(b) every box or other package that is used for the marketing of eggs or chicks is clearly marked with information that identifies the hatchery and a lot code or other unique identifier that enables the eggs or chicks to be traced to the supply flock from which they originate.\n(2) Subsection (1) does not apply if the box or other package is accompanied by an invoice or other document that specifies the information required by paragraph (1)(a) or (b).",
+    "history": "SOR/2022-218, s. 1; SOR/2025-192, s. 3",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s72.9",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "72.9",
+    "marginal_note": "",
+    "part": "PART VIII.1 - Hatcheries and Supply Flocks",
+    "division": "",
+    "heading": "Records",
+    "text": "72.9 A hatchery operator shall keep and maintain records that include the following information:\n(a) the identity of the flock from which the hatchery is supplied with eggs or commercial poultry;\n(b) the number of eggs purchased or received and set;\n(c) the number of eggs, including balut, sold;\n(d) the number of chicks hatched, purchased and sold;\n(e) the number of eggs and chicks culled and died;\n(f) the name of any vaccines and medications given to the eggs and chicks; and\n(g) the location to which chicks or eggs are sent after leaving the hatchery.",
+    "history": "SOR/2022-218, s. 1",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 72.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-72.9.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s73",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "73",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Screening Tests",
+    "text": "73 [Repealed, SOR/2019-99, s. 5]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-73.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s73.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "73.1",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Screening Tests",
+    "text": "73.1 Every owner or person in charge of animals in an eradication area or control zone shall, when requested to do so by a veterinary inspector or by an accredited veterinarian with the approval of a veterinary inspector, permit tests for communicable disease to be conducted on the animals.",
+    "history": "SOR/79-839, s. 18; SOR/2019-99, s. 5",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 73.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-73.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s74",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "74",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Screening Tests",
+    "text": "74 [Repealed, SOR/2019-99, s. 5]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-74.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s74.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "74.1",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Screening Tests",
+    "text": "74.1 [Repealed, SOR/2002-444, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 74.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-74.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s75",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "75",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Screening Tests",
+    "text": "75 [Repealed, SOR/2019-99, s. 5]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-75.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s76",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "76",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement Permits",
+    "text": "76\n(1) No person shall, without a permit issued by the Minister under section 160, move, or cause to be moved, a member of the Cervidae family from one place in Canada to another place in Canada.\n(2) No person shall receive, or possess, without a permit issued by the Minister under section 160, an animal that has been moved in contravention of subsection (1).\n(3) Every person to whom a permit referred to in subsection (1) or (2) is issued, and every person to whose premises a member of the Cervidae family is moved under a permit, shall keep a copy of the permit.",
+    "history": "SOR/79-295, s. 10; SOR/79-839, s. 22(F); SOR/97-85, s. 55; SOR/2002-444, s. 2; SOR/2019-99, s. 6",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-76.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s77 to 78.25",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "77 to 78.25",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement Permits",
+    "text": "77 to 78.25 [Repealed, SOR/93-159, s. 9]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 77 to 78.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-77 to 78.25.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s78.26",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "78.26",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "78.26 Where, under this Part, a permit, certificate or other document is required for the removal or transportation of an animal, the person having the care or custody of the animal shall, when requested to do so by an inspector or peace officer appointed under the Act, produce the permit, certificate or other document.",
+    "history": "SOR/78-205, s. 4; SOR/78-597, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 78.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-78.26.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s78.27",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "78.27",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "78.27 Where, in the opinion of the Minister, an animal is moved into an area or region in violation of this Part, the Minister may order that the animal be taken back without delay to the area or region from which it was moved or to an area or region of equal or lesser health status.",
+    "history": "SOR/78-205, s. 4; SOR/2012-286, s. 55",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 78.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-78.27.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.1",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.1 [Repealed, SOR/2019-99, s. 8]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.11",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.11",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.11 [Repealed, SOR/2019-99, s. 8]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.11.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.12",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.12",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.12 [Repealed, SOR/2019-99, s. 8]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.12.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.13",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.13",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.13 [Repealed, SOR/2019-99, s. 8]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.13.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.14",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.14",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.14 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.14.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.15",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.15",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.15 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.15.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.16",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.16",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.16 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.16.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.17",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.17",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.17 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.17.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.18",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.18",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.18 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.18.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.19",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.19",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.19 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.19.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s79.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "79.2",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "General",
+    "text": "79.2 [Repealed, SOR/2022-218, s. 2]",
+    "history": "",
+    "last_amended": "2022-10-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 79.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-79.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s80",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "80",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Outbreaks of Communicable Diseases",
+    "text": "80 [Repealed, SOR/2019-99, s. 10]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-80.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s81 and 82",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "81 and 82",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Outbreaks of Communicable Diseases",
+    "text": "81 and 82 [Repealed, SOR/97-85, s. 59]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 81 and 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-81 and 82.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s83",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "83",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Outbreaks of Communicable Diseases",
+    "text": "83\n(1) An inspector may order the person having the possession, care or custody of a dog that is affected or suspected of being affected with rabies or to have been exposed to rabies to isolate or muzzle the dog.\n(2) Where an inspector reports to the Minister that rabies exists or is suspected to exist in any area in Canada the Minister may, by order, designate the area and direct that all dogs or other animals within the area be detained, isolated or muzzled in such manner and during such period as the Minister may specify.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-83.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s84 and 84.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "84 and 84.1",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "84 and 84.1 [Repealed, SOR/93-159, s. 10]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 84 and 84.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-84 and 84.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s85",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "85",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "85 [Repealed, SOR/95-54, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-85.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s86 and 86.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "86 and 86.1",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "86 and 86.1 [Repealed, SOR/93-159, s. 11]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 86 and 86.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-86 and 86.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s87",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "87",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "87 [Repealed, SOR/95-54, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-87.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s87.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "87.1",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "87.1 [Repealed, SOR/93-159, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 87.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-87.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s88",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "88",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "88 [Repealed, SOR/97-85, s. 60]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-88.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s89",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "89",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Movement of Animals",
+    "text": "89 No person shall\n(a) hold a bird imported under a permit into Canada at an airport in a room in which a bird not imported under permit is held; or\n(b) transport by air a bird imported under a permit into Canada from the place of entry on the same aircraft as a bird not imported under permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-89.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s90",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "90",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Segregation and Inspection",
+    "text": "90 The Minister may order a person who owns or has the possession, care or control of any poultry, ruminant, or equine or porcine animal to segregate the animal and to have the animal inspected in any manner and for any communicable disease that the Minister specifies.",
+    "history": "SOR/97-85, s. 61; SOR/2019-99, s. 11",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-90.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s91",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "91",
+    "marginal_note": "",
+    "part": "PART IX - Eradication and Control of Diseases",
+    "division": "",
+    "heading": "Segregation and Inspection",
+    "text": "91 [Repealed, SOR/97-85, s. 61]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-91.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s91.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "91.1",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Notices",
+    "text": "91.1 The Minister may give notice to any person, by any means of communication, of the appearance of any disease among animals.",
+    "history": "SOR/79-839, s. 27",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 91.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-91.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s91.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "91.2",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Notices",
+    "text": "91.2\n(1) Every laboratory that diagnoses or suspects the appearance in an animal or thing of a disease set out in Schedule VII shall notify the Minister immediately of the diagnosis or suspicion.\n(2) Along with that notification, the laboratory shall include\n(a) the name, address and telephone number of the person who owns or has the possession, care or control of the animal or thing;\n(b) the location of the animal or thing; and\n(c) all other information that the laboratory has in relation to the animal or thing.\n(3) Every laboratory that diagnoses or suspects the appearance in an animal or thing of a disease set out in Schedule VIII shall notify the Minister of the diagnosis or suspicion immediately after the end of the calendar year in which the appearance of the disease is diagnosed or suspected.",
+    "history": "SOR/2003-155, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 91.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-91.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s91.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "91.3",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Records",
+    "text": "91.3 Every person required to keep a record under these Regulations shall, unless it is otherwise stated,\n(a) keep the record for a period of two years from the date the requirement arose; and\n(b) [Repealed, SOR/2012-286, s. 56]\n(c) on receipt of a written request by an inspector, provide the inspector, in a form approved by the Minister, with the information contained in the record.",
+    "history": "SOR/82-590, s. 4; SOR/2006-147, s. 18; SOR/2012-286, s. 56",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 91.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-91.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s91.4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "91.4",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "91.4\n(1) If an inspector orders a quarantine of a disease agent, animal or thing, a notice of quarantine shall be communicated by personal delivery to the person who owns or has possession, care or control of the disease agent, animal or thing and the notice may specify the manner, condition, place or places and period of quarantine necessary to prevent the spread of the communicable disease.\n(2) In respect of a disease agent, animal or thing quarantined pursuant to these Regulations, no person shall do or permit to be done any of the following actions, without the authorization of an inspector:\n(a) remove the disease agent, animal or thing from the place of quarantine;\n(b) allow the disease agent, animal or thing to come into contact with an animal that is not quarantined under the same quarantine order;\n(c) destroy the disease agent, animal or thing; or\n(d) treat or test the disease agent, animal or thing for a communicable disease.\n(3) Every person who owns or has the possession, care or control of an animal quarantined under these Regulations shall without delay notify a veterinary inspector of any quarantined animal that appears sick.\n(4) In respect of a disease agent or thing quarantined pursuant to these Regulations, no person shall do or permit to be done any of the following actions, without the authorization of an inspector:\n(a) move the disease agent or thing;\n(b) alter the appearance of the disease agent or thing;\n(c) remove of any tag, sign or other notice that the disease agent or thing is under quarantine; or\n(d) open any container or remove any wrapping or cover around the disease agent or thing.\n(5) No person shall transport or cause to be transported a disease agent, animal or thing quarantined pursuant to these Regulations unless\n(a) a licence for its transportation has been issued by an inspector;\n(b) a copy of the licence issued pursuant to paragraph (a) has been provided to the person in charge of the conveyance transporting the disease agent, animal or thing; and\n(c) the disease agent, animal or thing is transported directly to the location stated in the licence.\n(6) Every person who receives a notice referred to in subsection (1) shall comply with the notice.",
+    "history": "SOR/97-85, s. 62; SOR/2012-286, s. 57(E); SOR/2015-55, s. 5(F)",
+    "last_amended": "2015-02-27",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 91.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-91.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s91.5",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "91.5",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "91.5 [Repealed, SOR/2000-183, s. 31]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 91.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-91.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s92",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "92",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "92\n(1) Subject to subsection (2), no public sale, auction or market of livestock shall be held in any place unless the person conducting the sale, auction or market provides\n(a) facilities for the inspection and testing of the animals offered for sale at such place, including a room for the conduct of laboratory tests by an inspector; and\n(b) [Repealed, SOR/97-85, s. 63]\n(2) Paragraph (1)(a) does not apply to a sale of a farmer’s livestock conducted on his own farm.",
+    "history": "SOR/97-85, s. 63",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-92.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s93",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "93",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "93 Every person conducting a public sale, auction or market of livestock shall keep the place where such sale, auction or market is held in a sanitary condition.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-93.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s94",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "94",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "94 Every person conducting a public sale, auction or market of livestock, Camelidae, Cervidae, chickens, turkeys or game birds shall keep and make available for inspection by an inspector a record showing, with respect to each animal sold or received at the sale, auction or market, the complete, legal names and addresses of the consignor of every animal received and the purchaser of every animal sold at the sale, auction or market.",
+    "history": "SOR/98-409, s. 11",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-94.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s95",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "95",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "95 An inspector may order the person having the possession, care or custody of a bovine received for sale at a public sale, auction or market of livestock to\n(a) mark or tag the animal for identification; and\n(b) have the animal examined and tested for disease.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-95.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s95.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "95.1",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "95.1\n(1) Subject to subsection 3, the Minister may require an owner, operator or person in charge of a public sale, auction or market of livestock to have the express written permission of the Minister for the public sale, auction or market of a bovine and, where the Minister so requires, the owner, operator or person in charge shall ensure that\n(a) the bovine is marked or tagged for identification and examined by an inspector or a person approved by the Minister pursuant to subsection (2);\n(b) for the purpose of brucellosis testing, a specimen is, or specimens are collected from the bovine\n(i) at the premises of the public sale, auction or market of livestock,\n(ii) by an inspector or by a person who has been approved by the Minister pursuant to subsection (2) and collects the specimen or specimens under the supervision or to the satisfaction of an inspector, and\n(iii) at a time and in a manner determined by the Minister; and\n(c) where brucellosis testing of a specimen or specimens collected pursuant to paragraph (b) has not been completed prior to sale, the prospective purchaser is informed of this at the time of sale by the person in charge of the public sale, auction or market of livestock, in a manner approved by the Minister.\n(2) The Minister may, in writing, approve a person for the purpose of performing a service referred to in paragraph (1)(a) or (b) where he is satisfied that that person is able competently to perform that service, and the Minister may, at any time, withdraw such an approval.\n(3) No person to whom subsection (1) applies shall allow the public sale, auction or market of a bovine where the express written permission of the Minister is refused.\n(4) Every person to whom subsection (1) applies shall\n(a) identify the specimen or specimens collected pursuant to paragraph (1)(b) by recording on the container of the specimen the identity of the bovine from which it was collected;\n(b) keep a record containing\n(i) particulars sufficient to identify the bovine from which the specimen or specimens were collected pursuant to paragraph (1)(b),\n(ii) the date of collection of the said specimen or specimens, and\n(iii) the name and location of the premises on which the specimen or specimens were collected; and\n(c) deliver to the nearest inspector, with all practicable speed, the specimen or specimens collected pursuant to paragraph (1)(b) and a copy of the record kept pursuant to paragraph (b).\n(5) Subsection (1) does not apply to a bovine that\n(a) is under 24 months of age; or\n(b) is a steer or spayed heifer.",
+    "history": "SOR/79-295, s. 16; SOR/79-839, s. 28(F); SOR/82-590, s. 5; SOR/87-457, s. 1; SOR/93-159, s. 14; SOR/97-85, s. 64",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 95.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-95.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s96",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "96",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "96 No person shall offer an animal for sale at a public sale, auction or market of livestock unless the animal is identified by tag or brand or is one of a lot confined to a pen.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-96.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s97",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "97",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Markets",
+    "text": "97 [Repealed, SOR/93-159, s. 15]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-97.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s98",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "98",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Marking of Animals",
+    "text": "98 Where a person administers a test for a reportable disease to a bovine, equine, goat, pig or sheep and the animal reacts positively to the test, the person shall permanently mark the animal with a red tag bearing the word “reactor” placed in its left ear or in such other manner as the Minister may direct.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-98.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s99",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "99",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Marking of Animals",
+    "text": "99\n(1) An inspector may mark or cause an animal inspected by him to be marked with a tag or in such other manner as the Minister may direct so as to\n(a) identify the animal preparatory to a test for disease; or\n(b) indicate that the animal\n(i) reacted positively to a test, or\n(ii) is suspected of being affected with a communicable disease.\n(2) An accredited veterinarian may mark or cause an animal inspected by him to be marked with a tag or in such other manner as the Minister may direct so as to identify the animal.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-99.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s100",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "100",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Marking of Animals",
+    "text": "100 Subject to section 99, no person shall, unless authorized by an inspector, place or affix a tag or other mark referred to in section 98, 99 or 201 on an animal.",
+    "history": "SOR/2010-296, s. 2",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-100.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s101",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "101",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Marking of Animals",
+    "text": "101 No person shall, unless authorized by an inspector, remove or deface a tag or other mark placed on an animal pursuant to section 98, 99 or 201.",
+    "history": "SOR/2010-296, s. 2",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-101.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s102",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "102",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Seals",
+    "text": "102 An inspector may affix seals or other devices to a conveyance, container or other thing, for the purposes of the Act and these Regulations.",
+    "history": "SOR/97-85, s. 65",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-102.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s103",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "103",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Seals",
+    "text": "103 No person shall, without the authorization of an inspector, break, alter, tamper with, or remove any seal or other device affixed to a conveyance, container or other thing pursuant to section 102.",
+    "history": "SOR/97-85, s. 65",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-103.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s104",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "104",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disinfection",
+    "text": "104\n(1) When a veterinary inspector finds or suspects that an animal is affected with or died from a communicable disease he may\n(a) order\n(i) the owner or occupier of any outhouse, stable, yard or other place affected or suspected of being affected with a communicable disease, or\n(ii) the owner or operator of any aircraft, railway car, vehicle or vessel affected or suspected of being affected with a communicable disease,\nto clean and disinfect such outhouse, stable, yard or other place or such aircraft, railway car, vehicle or vessel; or\n(b) order any person entering or leaving any outhouse, stable, yard or other place affected or suspected of being affected with a communicable disease to clean and disinfect any footwear, clothing or other thing worn or carried by him.\n(2) If an animal is required to be destroyed under section 27.6, 37 or 48 of the Act, every person in charge of a conveyance in which the animal is subsequently carried shall, immediately after the animal is unloaded from the conveyance, clean and disinfect the conveyance under the supervision of an inspector at the nearest place where facilities for that purpose are available.",
+    "history": "SOR/92-585, s. 2; SOR/2019-99, s. 12; SOR/2019-99, s. 18(F)",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-104.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s105",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "105",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disinfection",
+    "text": "105\n(1) Every owner or person in charge of a crate or other container in which poultry are to be transported shall thoroughly clean and disinfect the crate or container before poultry are loaded therein unless the crate or container is new or was thoroughly cleaned and disinfected following its last use for transporting poultry.\n(2) [Repealed, SOR/98-409, s. 12]\n(3) Every owner or person in charge of a container from which animal manure, aircraft garbage or ship’s refuse, as those terms are defined in subsection 47.1(1), has been discharged under section 47.1 shall clean and disinfect it before it is used again.",
+    "history": "SOR/98-409, s. 12; SOR/2003-6, s. 80; SOR/2009-18, s. 19(F)",
+    "last_amended": "2009-06-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-105.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s106",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "106",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disinfection",
+    "text": "106\n(1) Every carrier shall clean and disinfect every railway car, aircraft or vessel that has been used for the transportation of poultry or livestock.\n(2) [Repealed, SOR/97-85, s. 66]\n(3) An inspector may order a person in charge of a motor vehicle that has been used for the transportation of livestock to clean and disinfect, within a specified period of time, the motor vehicle at the nearest place where facilities for that purpose are available or at such other place as the inspector may specify.\n(4) [Repealed, SOR/97-85, s. 66]\n(5) No person shall bring from a country other that the United States a conveyance that has been used to transport poultry, ruminants, equines or porcines unless it has been cleaned and disinfected.\n(5.1) No person shall bring from the United States a conveyance that has been used to transport poultry or porcines unless it has been cleaned and disinfected.\n(5.2) Subsection (5.1) does not apply to a conveyance\n(a) that has transported Canadian porcines to a slaughtering establishment in the United States where inspection is provided by the Food Safety and Inspection Service of the United States Department of Agriculture and that has returned directly to Canada from that establishment;\n(b) that has not transported porcines other than those mentioned in paragraph (a) while in the United States;\n(c) that is not licensed to transport livestock between locations in the United States; and\n(d) from which as much manure as could be removed with a shovel and broom at an ambient temperature of 20°C has, in fact, been removed.\n(6) Every person in charge of a railway car, motor vehicle or container that has been used for the transportation of a commodity that is required to be cleaned and disinfected pursuant to section 107 shall immediately after it is unloaded clean and disinfect the railway car, vehicle or container.\n(7) All yards, stables, sheds or other premises used by railway or steamship companies or other persons for the accommodation of animals shall be maintained in a sanitary condition and an inspector may order the person in charge of the yard, stable, shed or other premises to clean and disinfect the premises.\n(8) Every railway company and motor carrier shall affix to both sides of every railway car or motor vehicle used to transport a commodity that is required to be cleaned and disinfected pursuant to section 107 a placard stating in bold face letters not less than 1 1/2 inches in height the words “Restricted Import Animal Product” “Produit animal importé sous restriction” and “Clean and Disinfect this Car” “Wagon à nettoyer et à désinfecter”.\n(9) In this section, stockyard has the same meaning as in the Livestock and Livestock Products Act.",
+    "history": "SOR/78-597, s. 13; SOR/79-295, s. 17; SOR/95-473, s. 11; SOR/97-85, s. 66; SOR/98-584, s. 4; SOR/2015-55, s. 6(F)",
+    "last_amended": "2015-02-27",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-106.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s107",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "107",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disinfection",
+    "text": "107 Where a commodity that is\n(a) raw wool, hair or bristles,\n(b) untanned hides and skins,\n(c) animal glands and organs, or\n(d) gluestock,\nhas been imported into Canada from any country other than the United States, it shall be cleaned, disinfected or treated at the establishment approved by the Minister for that purpose and to which it was transported.",
+    "history": "SOR/97-85, s. 67",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-107.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s108",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "108",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disinfection",
+    "text": "108 Every place or thing required to be cleaned and disinfected pursuant to sections 104 to 106 shall be cleaned and disinfected\n(a) where applicable, by removing all animal matter, manure, litter and refuse therefrom; and\n(b) by applying a disinfectant under the supervision or to the satisfaction of an inspector.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-108.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s109",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "109",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disinfection",
+    "text": "109\n(1) A veterinary inspector may order the person conducting a public sale, auction or market of livestock to clean and disinfect the place where such sale, auction or market is conducted, under the supervision or to the satisfaction of an inspector within a time specified by the veterinary inspector.\n(2) If the place where a public sale, auction or market of livestock is held is not thoroughly cleaned and disinfected in accordance with the notice of a veterinary inspector, no sale, auction or market of livestock shall be held in such place without the consent of the Minister.",
+    "history": "SOR/2019-99, s. 18(F)",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-109.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s110",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "110",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Samples of Milk and Cream from Dairies, etc.",
+    "text": "110 Every sample of milk or cream supplied by the operator of a cheese factory, creamery or dairy on the request of the Minister pursuant to section 6 of the Act shall\n(a) be refrigerated to a temperature not below 4°C (40°F) and not above 7°C (45°F); and\n(b) contain potassium dichromate or other preservative of a strength and quantity that will preserve the sample but not affect the test results.",
+    "history": "SOR/92-585, s. 2; SOR/95-475, s. 4(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-110.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s111",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "111",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Meat, Meat By-products or Carcasses in Feeding Livestock or Poultry",
+    "text": "111 [Repealed, SOR/2008-20, s. 1]",
+    "history": "",
+    "last_amended": "2008-01-31",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-111.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s112",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "112",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Meat, Meat By-products or Carcasses in Feeding Livestock or Poultry",
+    "text": "112 No person shall feed meat, meat by-products or food that is suspected to contain meat or meat by-products to swine or poultry, or permit swine or poultry to have access to the meat or by-products.",
+    "history": "SOR/85-689, s. 10; SOR/97-85, s. 68; SOR/2002-334, s. 1; SOR/2008-20, s. 1",
+    "last_amended": "2008-01-31",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-112.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s113",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "113",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Meat, Meat By-products or Carcasses in Feeding Livestock or Poultry",
+    "text": "113 Section 112 does not apply to any feed approved or registered under the Feeds Act.",
+    "history": "SOR/79-839, s. 30; SOR/97-85, s. 68; SOR/2024-132, s. 84",
+    "last_amended": "2024-06-17",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-113.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s113.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "113.1",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Meat, Meat By-products or Carcasses in Feeding Livestock or Poultry",
+    "text": "113.1 Subject to Part XIV, no person shall feed the carcass of an animal or part of one to livestock or poultry unless\n(a) the carcass or part of it has been rendered in a rendering plant in respect of which a permit has been issued in accordance with Part XIV; or\n(b) [Repealed, SOR/2008-20, s. 2]\n(c) it is processed in a manner which would prevent the introduction into Canada of any reportable disease or any other serious epizootic disease.",
+    "history": "SOR/97-478, s. 15; SOR/2008-20, s. 2",
+    "last_amended": "2008-01-31",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 113.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-113.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s114",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "114",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Disposal of Diseased Carcasses",
+    "text": "114 A veterinary inspector may order a person who owns or has the possession, care or control of an animal that has died of, or is suspected of having died of, a communicable disease or that is destroyed under section 27.6, 37 or 48 of the Act to dispose of the carcass in any manner that the veterinary inspector specifies.",
+    "history": "SOR/92-585, s. 2; SOR/95-475, s. 4(E); SOR/2019-99, s. 13",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-114.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s115",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "115",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Semen Production Centre",
+    "text": "115\n(1) No person shall operate an animal semen production centre or collect or process semen from a ruminant or porcine except under and in accordance with a permit issued by the Minister under section 160.\n(2) Subsection (1) does not apply to a person who collects animal semen that is used only for evaluating the quality of the semen and that is not used in or exposed to any live animal.",
+    "history": "SOR/97-478, s. 16",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-115.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s116",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "116",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Semen Production Centre",
+    "text": "116 Every person who operates an animal semen production centre shall immediately segregate any animal that has been exposed to a communicable disease from all other animals in the centre that have not been exposed to the disease, or remove the exposed animal from the centre.",
+    "history": "SOR/78-69, s. 35; SOR/78-205, s. 5; SOR/79-295, s. 18; SOR/97-85, s. 70; SOR/97-478, s. 16",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-116.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s117",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "117",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Semen Production Centre",
+    "text": "117\n(1) No person shall collect in an animal semen production centre or store in or distribute from such a centre or from an animal semen distribution centre, any animal semen that is affected with or has been exposed to a communicable disease that is capable of being transmitted in semen.\n(2) Where animal semen that is affected with or has been exposed to a communicable disease that is capable of being transmitted in semen has been collected in an animal semen production centre or has been stored in such a centre or in an animal semen distribution centre, the person operating the centre shall immediately destroy the semen under the supervision of an inspector.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-117.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s118",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "118",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Semen Production Centre",
+    "text": "118 Where an inspector finds that animal semen stored in an animal semen production centre or animal semen distribution centre or other place is contaminated by bacteria, a virus or any other micro-organism capable of introducing disease in animals, he may cause all or any semen of the animal from which the contaminated semen was collected to be destroyed or order the person having the possession, care or custody of the animal semen to destroy any or all of it.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-118.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s119",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "119",
+    "marginal_note": "",
+    "part": "PART X - General Provisions",
+    "division": "",
+    "heading": "Animal Semen Production Centre",
+    "text": "119\n(1) Every person who operates an animal semen production centre shall keep and make available for inspection by an inspector a record showing\n(a) the date each animal entered the centre;\n(b) the name and address of the owner of each animal or of the person from whom the animal was acquired;\n(c) the premises from which each animal entered the centre;\n(d) all tests performed on each animal, the date and results of each test and the person who performed the tests;\n(e) each date semen was collected from each animal, the quantity collected and the disposition of the semen;\n(f) the identity of the semen that is stored in the centre; and\n(g) the date each animal was removed from the centre, the reason for the removal and the disposition of each animal.\n(2) Every person who collects, stores, distributes or sells animal semen shall keep and make available for inspection by an inspector\n(a) a record of the dates and quantities of semen imported, exported, sold, distributed, used or otherwise disposed of; and\n(b) a record of all semen stored by him identified as to the animals from which it was collected.\n(3) Every record required to be kept pursuant to this section shall be in a form approved by the Minister and shall be maintained for a minimum period of seven years.",
+    "history": "SOR/79-295, s. 19; SOR/97-85, s. 71; SOR/97-478, s. 17",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-119.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "PART XI - Veterinary Biologics",
+    "text": "120 In this Part,\nmanufacture does not include the sole process of labelling; (fabriquer)\nveterinary biologic does not include an antibiotic except when it is used as a preservative or when it is an integral part of the veterinary biologic. (produit biologique vétérinaire)",
+    "history": "SOR/79-295, s. 20; SOR/86-291, s. 1; SOR/95-54, s. 6(F); SOR/2002-438, s. 8; SOR/2018-79, s. 4",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120.1",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Permits to Release Veterinary Biologics",
+    "text": "120.1 In sections 120.2 to 120.6,\nconfinement procedure means any physical, chemical, operational or biological control, or any combination thereof, intended to restrict the exit or dispersal from confinement of a veterinary biologic that contains an organism or a part or product of an organism; (méthode de confinement)\ncontainment means containment in accordance with the Laboratory Biosafety Guidelines established by the Department of National Health and Welfare and the Medical Research Council of Canada and published in 1990, as amended from time to time; (confinement)\nenvironment means the components of the Earth and includes\n(a) air, land and water,\n(b) all layers of the atmosphere,\n(c) all organic and inorganic matter and living organisms, and\n(d) the interacting natural systems that include components referred to in paragraphs (a) to (c); (environnement)\nlive genetically modified veterinary biologic means a live veterinary biologic that contains or is made from an organism and is produced by recombinant DNA technology; (produit biologique vétérinaire vivant et génétiquement modifié)\nrelease means any discharge or emission of a veterinary biologic into the environment. (dissémination)",
+    "history": "SOR/97-8, s. 2; SOR/2002-438, ss. 9(F), 18(F); SOR/2018-79, s. 4",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120.2",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Permits to Release Veterinary Biologics",
+    "text": "120.2\n(1) In this section, organism includes a part or product of an organism.\n(2) Sections 120.3 to 120.6 do not apply in respect of\n(a) a veterinary biologic\n(i) in respect of which a product licence has been issued, or\n(ii) that contains only organisms that are\n(A) the same as organisms contained in a veterinary biologic referred to in subparagraph (i), or\n(B) of a species that is substantially equivalent to a species of organisms contained in a veterinary biologic referred to in subparagraph (i), in terms of pathogenicity, host specificity, potential impact on non-target organisms, on biodiversity and on biogeochemical cycles, mode of action, persistence and dispersal in the environment and gene flow; and\n(b) the release of a veterinary biologic, that contains organisms, under containment or in accordance with confinement procedures in a manner that prevents the dissemination of any genetic material from the veterinary biologic into the environment.",
+    "history": "SOR/97-8, s. 2; SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120.3",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Permits to Release Veterinary Biologics",
+    "text": "120.3\n(1) Subject to subsection (2), no person shall release a veterinary biologic unless the person\n(a) submits an application for a permit for the proposed release to the Minister, accompanied by sufficient information, including the information referred to in section 120.4, to enable the Minister to determine whether the proposed release is\n(i) unlikely to result in the introduction into Canada or the spread within Canada of any vector, disease or toxic substance, and\n(ii) unlikely to pose a risk of harm to the environment or to human or animal health; and\n(b) is issued a permit for the proposed release under section 160.\n(2) Where the accompanying information that is required to be provided to the Minister pursuant to paragraph (1)(a) in respect of the proposed release of a veterinary biologic is the same as information that has already been provided to the Minister before the coming into force of sections 120.1 and 120.2, this section and sections 120.4 to 120.6, or that is provided on or after the coming into force of sections 120.1 and 120.2, this section and sections 120.4 to 120.6 in relation to an application for another permit, the information is not required to be provided again.",
+    "history": "SOR/97-8, s. 2; SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120.4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120.4",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Information Requirements",
+    "text": "120.4\n(1) The accompanying information that is required to be provided by a person to the Minister pursuant to paragraph 120.3(1)(a) includes the following:\n(a) the name of the person or body responsible for the proposed release and the name of the person who will be in charge of carrying out the release;\n(b) in the case of a live genetically modified veterinary biologic\n(i) a description of the donor organism and the methods of incorporation of the genes from the donor organism into the host, and\n(ii) a description of the live genetically modified veterinary biologic, including details relating to expression of the new gene and the stability of the incorporation of the new gene, and a comparison of the characteristics of the live genetically modified organism with those of the unmodified organism;\n(c) the protocol followed in preparing the veterinary biologic and any diluent to be used with it;\n(d) the procedures to be followed in handling, storing, administering, testing, releasing and disposing of the veterinary biologic and any diluent to be used with it;\n(e) the tests used to establish the purity, safety, potency and efficacy of the veterinary biologic and the purity and safety of any diluent used with it, and the results of all the tests;\n(f) the proposed starting date, time period and site of the release;\n(g) the proposed measures to mitigate any risk of harm to the environment or to human or animal health; and\n(h) any other information in respect of the veterinary biologic that is relevant to identifying any risk of harm to the environment or to human or animal health.\n(2) The information required by paragraph (1)(h) or any part of that information may be omitted if the Minister determines, on the basis of a written scientific rationale provided by the person referred to in subsection (1), that the information or part is not relevant or cannot practicably be obtained and is not required for the issuance of a permit under section 120.5, and notifies the person of that determination.",
+    "history": "SOR/97-8, s. 2; SOR/2002-438, ss. 10(F), 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120.5",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120.5",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Issuance of Permits",
+    "text": "120.5\n(1) The Minister may issue a permit for the release of a veterinary biologic under section 160 where the Minister, in addition to being satisfied that the proposed release meets the criteria set out in subsection 160(1.1), is satisfied that, to the best of the Minister’s knowledge and belief, the proposed release is unlikely to pose a risk of harm to the environment or to human or animal health.\n(2) In evaluating the risk of harm to the environment and to human and animal health for the purposes of subsection (1), the Minister shall\n(a) consider such matters as\n(i) the effects of the proposed release on the environment and on human and animal health, and\n(ii) the magnitude of the exposure to the environment of the veterinary biologic involved in the proposed release; and\n(b) assess whether the veterinary biologic will enter or may enter the environment in a quantity or concentration or under conditions\n(i) having or that may have an immediate or long-term harmful effect on the environment or on human or animal health,\n(ii) constituting or that may constitute a danger to the environment on which human or animal life depends, or\n(iii) constituting or that may constitute a danger in Canada to human or animal life or health.\n(3) In addition to the conditions referred to in paragraph 160(2)(b), a permit for the release of a veterinary biologic shall contain such conditions as the Minister considers advisable to prevent harm to the environment or to human or animal health.\n(4) In addition to any of the reasons set out in any of paragraphs 160(3)(a) to (c), the Minister may cancel or suspend a permit for the release of a veterinary biologic if the Minister has reason to believe that failure to do so could result in harm to the environment or to human or animal health.",
+    "history": "SOR/97-8, s. 2; SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s120.6",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "120.6",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "New Information Requirements",
+    "text": "120.6\n(1) Where, at any time after the applicant submits an application for a permit referred to in paragraph 120.3(a) or is issued a permit for the release of a veterinary biologic under section 160, the applicant becomes aware of any new information regarding the risk of harm to the environment or to human or animal health, or the risk of introducing into Canada or spreading within Canada any vector, disease or toxic substance, that could be caused as a result of the release, the applicant shall immediately provide the new information to the Minister.\n(2) Where the Minister, on the basis of the new information provided by an applicant pursuant to subsection (1), re-evaluates the risk of harm to the environment and to human and animal health posed by the release and determines that there is\n(a) a risk that is less than was apparent at the time that information was first provided or at the time any new information was subsequently provided, the Minister may\n(i) where the release has already been authorized, maintain the existing conditions respecting the release,\n(ii) change the conditions respecting the release, or\n(iii) remove any conditions respecting the release;\n(b) a risk that is greater than was apparent at the time that information was first provided or at the time any new information was subsequently provided, the Minister may amend the permit for the release by\n(i) imposing additional conditions respecting the release, or\n(ii) changing the conditions respecting the release; or\n(c) an unacceptable risk, the Minister shall\n(i) refuse to issue a permit for the release, or\n(ii) where a permit for the release has already been issued, cancel the permit and require the applicant to stop the release and to take any appropriate action necessary to eliminate or minimize the risk.\n(3) In re-evaluating the risk of harm to the environment and to human and animal health on the basis of new information for the purposes of subsection (2), the Minister shall consider the matters referred to in paragraph 120.5(2)(a) and make the assessment referred to in paragraph 120.5(2)(b).",
+    "history": "SOR/97-8, s. 2; SOR/2002-438, s. 18(F); SOR/2012-286, s. 58(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 120.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-120.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s121",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "121",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Permits to Import",
+    "text": "121\n(1) No person shall import a veterinary biologic into Canada unless the person does so under and in accordance with a permit issued by the Minister.\n(1.1) Where a permit referred to in subsection (1) has been issued, the veterinary biologic shall be shipped directly to Canada from the manufacturer’s premises or from such other premises, in which veterinary biologics may be lawfully manufactured under the applicable foreign laws, that were designated in the application for the permit.\n(2) [Repealed, SOR/95-475, s. 4]",
+    "history": "SOR/80-428, s. 8; SOR/95-475, s. 4; SOR/2002-438, s. 11(F); SOR/2018-79, s. 4(F); SOR/2025-47, s. 19",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-121.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s122",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "122",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Permits to Import",
+    "text": "122\n(1) Subject to subsection (2), every applicant for a permit to import a veterinary biologic into Canada shall include with his application\n(a) when requested by the Minister, such samples of the veterinary biologic and any diluent to be used therewith as will enable the Minister to analyse the veterinary biologic;\n(b) a product outline;\n(c) the results of such tests of the veterinary biologic as will enable the Minister to analyse the veterinary biologic;\n(d) a sample of each package and container used or to be used for packing the veterinary biologic and any diluent to be used therewith;\n(e) a copy of the instructions or other written material to be included with each package or container of a veterinary biologic;\n(f) a copy of every label, tag or other marking to be attached to, marked on or contained in every package or container in which a veterinary biologic is to be packed;\n(g) the names of all persons to be employed in the manufacture or testing of the veterinary biologic and information with respect to the education, qualifications and experience of such persons; and\n(h) any information the Minister may require in order to determine, in the course of assessing the safety of the veterinary biologic, whether the introduction of the veterinary biologic into the environment could result in the spread within Canada of a vector, disease or toxic substance that would have a harmful effect on human or animal health.\n(2) Where the Minister has issued a permit to a person to import a veterinary biologic into Canada, he may issue a permit\n(a) to that person to import the veterinary biologic into Canada in any subsequent year, and\n(b) to any other person to import the veterinary biologic into Canada,\nand that person is exempt from any of the requirements of subsection (1) as the Minister may specify.\n(3) The Minister shall furnish the applicant referred to in subsection (1) with a report showing the result of any test performed on the sample supplied pursuant to paragraph (1)(a).\n(4) Every person to whom a permit is issued to import a veterinary biologic shall\n(a) keep and make available for inspection by a veterinary inspector a record in a form approved by the Minister with respect to the importation, sale and distribution of the veterinary biologic and retain that record for at least two years following the expiration date of the veterinary biologic to which the record relates; and\n(b) furnish the Minister with such samples of the veterinary biologic as the Minister may require from time to time.",
+    "history": "SOR/78-597, s. 14; SOR/82-590, s. 6; SOR/95-54, s. 5; SOR/2002-438, ss. 12(F), 18(F); SOR/2018-79, s. 4(F); SOR/2019-99, s. 18(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-122.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s123",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "123",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Establishment Licence and Product Licence",
+    "text": "123 No person shall prepare, manufacture, preserve, pack, label or test a veterinary biologic for use in Canada or for export unless the person does so under and in accordance with an establishment licence issued by the Minister.",
+    "history": "SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F); SOR/2025-47, s. 20",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-123.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s124",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "124",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Establishment Licence and Product Licence",
+    "text": "124 No person shall manufacture a veterinary biologic for use in Canada or for export unless the person does so under and in accordance with a product licence issued by the Minister.",
+    "history": "SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F); SOR/2025-47, s. 20",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-124.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s125",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "125",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Establishment Licence and Product Licence",
+    "text": "125 [Repealed, SOR/97-85, s. 72]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-125.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s126",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "126",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Establishment Licence and Product Licence",
+    "text": "126 Subject to section 127, every applicant for a product licence shall include with his application the material and information referred to in subsection 122(1).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-126.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s127",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "127",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Establishment Licence and Product Licence",
+    "text": "127 Where the Minister has issued a product licence to a person, he may issue a product licence to such person in any subsequent year and that person is exempt from any of the requirements of subsection 122(1) as the Minister may specify.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-127.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s128",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "128",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "128\n(1) No person shall prepare, manufacture, preserve, pack, label, store or test a veterinary biologic in a licensed establishment unless\n(a) the establishment and the equipment therein is sound in construction, clean, in good repair and equipped with means to maintain it in a sanitary condition;\n(b) the area immediately adjacent to the establishment is clean and protected against the incursion of animals;\n(c) animal wastes, effluents from processing or testing, contaminated matter and dead animals are decontaminated before being removed or discharged from the establishment;\n(d) the floors and walls of every room and area in which a veterinary biologic is prepared, manufactured, preserved or tested are of a hard finish suitable for cleaning;\n(e) the establishment has drainage, plumbing and sewerage that are\n(i) adequate to handle all wastes, and\n(ii) equipped with suitable traps and vents;\n(f) the establishment has dressing rooms, lavatories and showers that are\n(i) adequate in size and equipment for the number of persons using them, and\n(ii) well lighted and ventilated to the outside;\n(g) eating rooms, if provided, are separate from, and do not lead directly into, any room used for preparing, manufacturing, preserving, storing, testing, packing or labelling a veterinary biologic;\n(h) rooms or areas are provided, where required, that are capable of being maintained at a uniform and constant temperature within any desired range and are equipped with thermometers that provide a continuous permanent record of temperature;\n(i) means are provided for warning of any failure of power or equipment or any change in the required temperature;\n(j) rooms, areas and equipment are provided, where required, that are capable of being maintained free of air-borne contaminants to any desired degree and preventing the escape of micro-organisms therefrom;\n(k) animals being used in a testing program or for any special purpose are segregated from all animals not being used in such program or for such purpose;\n(l) a separate room is provided for animals being examined or tested\n(i) ante mortem, and\n(ii) post mortem; and\n(m) every person employed therein is qualified to perform the task assigned to him.\n(2) Every holder of a licence issued under these Regulations shall without delay inform the Minister of any change or addition to the material or information furnished to the Minister for the purpose of obtaining the licence.\n(3) Every person employed in a licensed establishment shall\n(a) [Repealed, SOR/97-85, s. 73]\n(b) be immunized against diseases likely to be encountered therein; and\n(c) wear clothing and use equipment adequate to protect him against all hazards likely to be encountered therein.\n(4) Unless otherwise permitted by a veterinary inspector, no veterinary biologic shall be tested in a licensed establishment except in a separate room or building that is used exclusively for testing veterinary biologics.\n(5) No diagnostic examination or procedure involving the use of\n(a) a dead or diseased animal,\n(b) diseased animal matter, or\n(c) an unidentified culture of micro-organisms, fungi or moulds\nshall be conducted in a licensed establishment except in a room or area separate from and not leading into any room or area used for preparing, manufacturing, preserving, storing or testing a veterinary biologic.\n(6) Unless otherwise permitted by a veterinary inspector, no research or experimentation shall be conducted in a licensed establishment except in a room or area separate from and not leading into any room or area used for preparing, manufacturing, preserving, storing or testing a veterinary biologic.",
+    "history": "SOR/97-85, s. 73; SOR/2002-438, ss. 13(F), 18(F); SOR/2012-286, s. 59; SOR/2018-79, s. 4(F); SOR/2019-99, s. 18(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-128.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s129",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "129",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "129\n(1) Every holder of a product licence shall\n(a) keep and make available for inspection by a veterinary inspector records with respect to the preparation, manufacture, preservation, storage, testing, sale and distribution of every veterinary biologic manufactured under the product licence and any diluent to be used therewith; and\n(b) furnish the Minister with such samples of the veterinary biologic as the Minister may require from time to time.\n(2) Every record referred to in paragraph (1)(a) shall be retained by the licensee for at least two years following the expiration date of the veterinary biologic to which it relates.",
+    "history": "SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F); SOR/2019-99, s. 18(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-129.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s130",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "130",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "130 No person shall sell for use in Canada or for export a veterinary biologic or any diluent to be used with it if the veterinary biologic or diluent has been prepared, manufactured, preserved, packed, labelled or tested otherwise than in the manner described in the product outline.",
+    "history": "SOR/80-516, s. 12; SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F); SOR/2025-47, s. 21",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-130.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s130.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "130.1",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "130.1 Every veterinary biologic imported, sold, advertised or offered for sale in Canada shall be stored at a temperature between 2°C and 7°C unless otherwise stated in the product outline or the labelling.",
+    "history": "SOR/80-428, s. 9; SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F); SOR/2025-47, s. 22(F)",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 130.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-130.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s131",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "131",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "131 Where the Minister is satisfied from tests of a veterinary biologic, or otherwise, that a veterinary biologic is unsafe to use, is likely to cause communicable disease in animals or is contaminated or ineffective, he may, by order, prohibit the importation, manufacture, sale or distribution of the veterinary biologic.",
+    "history": "SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-131.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s131.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "131.1",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "131.1\n(1) Where an emergency exists with respect to the availability of and need for a veterinary biologic, the Minister may exempt that veterinary biologic from the application of any of the provisions of these Regulations during the period of the emergency.\n(2) An exemption referred to in subsection (1) shall be in writing and shall state the veterinary biologic that is exempted, the provision or provisions of these Regulations from which it is exempted and the reasons for that exemption.\n(3) The Minister may at any time cancel the exemption referred to in subsection (1).",
+    "history": "SOR/82-590, s. 7;SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 131.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-131.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s132",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "132",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "132\n(1) No person shall sell, advertise or offer for sale a veterinary biologic unless it is packaged and labelled in accordance with these Regulations.\n(2) All information required by section 134 to be shown on the label of a veterinary biologic\n(a) shall be clearly and prominently displayed on the label; and\n(b) shall be readily visible by a purchaser under the customary conditions of purchase and use.",
+    "history": "SOR/2002-438, s. 18(F); SOR/2018-79, s. 1; SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-132.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s133",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "133",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "133 Every veterinary biologic sold, advertised or offered for sale in Canada shall carry a label.",
+    "history": "SOR/80-428, s. 10; SOR/2002-438, ss. 14(F), 18(F); SOR/2018-79, s. 2",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-133.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s134",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "134",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "134\n(1) Subject to subsection (2), every label of a veterinary biologic sold, advertised or offered for sale in Canada shall show\n(a) the assigned name of the veterinary biologic,\n(b) the name of the manufacturer of the veterinary biologic or, if there is more than one manufacturer of that veterinary biologic, the name of the first or the name of the final manufacturer,\n(c) the place where the manufacturer referred to in paragraph (b) manufactures the veterinary biologic,\n(d) the lot or serial number or other means of identifying the veterinary biologic,\n(e) the same establishment licence number, whether Canadian or foreign, on all components of the label except that the Minister may, in writing, exempt from that requirement diluents manufactured in Canada,\n(f) directions for use of the veterinary biologic or that directions for its use are contained inside the package,\n(g) the expiration date of the veterinary biologic,\n(h) the components of the veterinary biologic, including\n(i) viruses, bacteria, toxoids and antibodies, and\n(ii) antibiotics, if added during the production process as preservatives,\n(iii) [Repealed, SOR/80-428, s. 11]\n(i) the net quantity of the veterinary biologic in the container, expressed in metric units or in doses,\n(j) the temperature range, expressed in metric units, necessary to maintain prescribed potency of the veterinary biologic,\n(k) in the case of a veterinary biologic manufactured for use in food producing animals, the cautionary statement indicating the appropriate withdrawal period as stated in the product outline on the basis of which the import permit or product licence was issued, and\n(l) the words “For veterinary use only” and “Pour usage vétérinaire seulement” or other wording to the same effect, and\n(m) any cautionary information necessary to ensure the safe handling and use of the veterinary biologic.\n(2) Where the label of a veterinary biologic is too small to show all the information required by subsection (1), any such information as the Minister may permit may be shown on the directions for use inside the package.\n(3) Subject to subsection (4), the information required by subsection (1), as well as any supplemental information appearing on the label, shall be shown in both official languages, and may additionally be shown in whole or in part in any other language.\n(4) A person may sell, advertise or offer for sale in Canada a veterinary biologic that is labelled in only one official language if\n(a) the Minister determines that the veterinary biologic is needed for research or emergency use; and\n(b) the person undertakes to ensure its safe storage, handling and administration.",
+    "history": "SOR/79-839, s. 31; SOR/80-428, s. 11; SOR/82-590, s. 8; SOR/86-291, s. 2; SOR/97-85, s. 74; SOR/98-409, s. 13; SOR/2002-438, ss. 15(F), 18(F); SOR/2018-79, s. 3; SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-134.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s134.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "134.1",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "134.1 No person shall sell or offer for sale a veterinary biologic after its expiration date.",
+    "history": "SOR/82-590, s. 9; SOR/2002-438, s. 18(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 134.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-134.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s134.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "134.2",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "134.2\n(1) Except as provided in subsection (2), no person shall sell or offer for sale a rabies vaccine to anyone other than a veterinarian of the Department of Agriculture of Canada or a veterinarian who holds a valid licence to practice veterinary medicine issued by the veterinary licensing body of a province.\n(2) Subsection (1) does not apply in respect of rabies vaccine that is sold or offered for sale in accordance with the written permission granted by the Minister for its use\n(a) in a temporary emergency veterinary clinic; or\n(b) in a remote area where veterinary services are not readily available.",
+    "history": "SOR/85-81, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 134.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-134.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s135",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "135",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "135\n(1) No person shall, in any advertisement for the sale of a veterinary biologic, make any claim with respect to the purity, safety, potency and efficacy of the veterinary biologic that is not supported by the product outline for such veterinary biologic.\n(2) No person shall, in any advertisement for the sale of a veterinary biologic, make any representation that is false, misleading or deceptive or that is likely to create an erroneous impression regarding the character, value, quality, composition, merit or safety of the advertised veterinary biologic.\n(3) [Repealed, SOR/97-85, s. 75]",
+    "history": "SOR/82-590, s. 10; SOR/97-85, s. 75; SOR/2002-438, s. 16(F); SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-135.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s135.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "135.1",
+    "marginal_note": "",
+    "part": "PART XI - Veterinary Biologics",
+    "division": "",
+    "heading": "Requirements of Operation in a Licensed Establishment",
+    "text": "135.1 Every holder of a licence or permit issued under this Part shall report to the Minister, in writing, any information concerning, or any evidence of, a significant deficiency in safety, potency or efficacy of a veterinary biologic within 15 days after the date on which that information or evidence is known to the holder.",
+    "history": "SOR/79-839, s. 32; SOR/2002-438, s. 17; SOR/2015-55, s. 7; SOR/2018-79, s. 4(F)",
+    "last_amended": "2020-04-23",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 135.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-135.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s136",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "136",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "136\n(1) The following definitions apply in this Part.\nassembly centre means a place to which animals are transported for the purpose of assembly and includes an auction market, an assembly yard and a holding facility, other than a slaughter establishment, that holds, on behalf of a slaughter establishment, animals that are destined soon afterwards for slaughter at that slaughter establishment. (centre de rassemblement)\ncommercial carrier means\n(a) the owner of a motor vehicle who is engaged in the business of transporting animals by land for financial benefit;\n(b) the owner of an aircraft who is engaged in the business of transporting animals by air for financial benefit;\n(c) the owner of a vessel who is engaged in the business of transporting animals by water for financial benefit; or\n(d) a railway company. (transporteur commercial)\ncompromised, in respect of an animal, means an animal that\n(a) is bloated but has no signs of discomfort or weakness;\n(b) has acute frostbite;\n(c) is blind in both eyes;\n(d) has not fully healed after a procedure, including dehorning, detusking or castration;\n(e) is lame other than in a way that is described in the definition unfit;\n(f) has a deformity or a fully healed amputation and does not demonstrate signs of pain as a result of the deformity or amputation;\n(g) is in a period of peak lactation;\n(h) has an unhealed or acutely injured penis;\n(i) has a minor rectal or minor vaginal prolapse;\n(j) has its mobility limited by a device applied to its body including hobbles other than hobbles that are applied to aid in treatment;\n(k) is a wet bird; or\n(l) exhibits any other signs of infirmity, illness, injury or of a condition that indicates that it has a reduced capacity to withstand transport. (fragilisé)\nconfine means, for the purpose of transporting an animal, to hold an animal in a conveyance or container from the time that the animal is in the conveyance or container until the time that the animal is out of the conveyance or container. (confinement)\ncontainer means a structure that is moveable, that has rigid sides and a rigid bottom and may have a cover and that is used to confine an animal and includes a cargo container and a crate. (caisse)\nhumanely kill means to kill as rapidly as possible with the least possible pain, suffering, fear and anxiety and includes to slaughter in accordance with applicable legislation. (tuer sans cruauté)\nnutritional deficit means an inadequate amount of feed or deprivation of feed that causes behavioural or physiological effects. (déficit nutritionnel)\nsafe water means potable water or water that does not pose a risk to the health of the animal drinking it. (eau salubre)\nunfit, in respect of an animal, means an animal that\n(a) is non-ambulatory;\n(b) has a fracture that impedes its mobility or causes it to exhibit signs of pain or suffering;\n(c) is lame in one or more limbs to the extent that it exhibits signs of pain or suffering and halted movements or a reluctance to walk;\n(d) is lame to the extent that it cannot walk on all of its legs;\n(e) is in shock or is dying;\n(f) has a prolapsed uterus or a severe rectal or severe vaginal prolapse;\n(g) exhibits signs of a generalized nervous system disorder;\n(h) is a porcine that is trembling, has difficulty breathing and has discoloured skin;\n(i) has laboured breathing;\n(j) has a severe open wound or a severe laceration;\n(k) has sustained an injury and is hobbled to aid in treatment;\n(l) is extremely thin;\n(m) exhibits signs of dehydration;\n(n) exhibits signs of hypothermia or hyperthermia;\n(o) exhibits signs of a fever;\n(p) has a hernia that\n(i) impedes its movement, including when a hind limb of the animal touches the hernia as the animal is walking,\n(ii) causes the animal to exhibit signs of pain or suffering,\n(iii) touches the ground when the animal is standing in its natural position, or\n(iv) has an open wound, ulceration or obvious infection;\n(q) is in the last 10% of its gestation period or has given birth during the preceding 48 hours;\n(r) has an unhealed or infected navel;\n(s) has a gangrenous udder;\n(t) has severe squamous cell carcinoma of the eye;\n(u) is bloated to the extent that it exhibits signs of discomfort or weakness;\n(v) exhibits signs of exhaustion; or\n(w) exhibits any other signs of infirmity, illness, injury or of a condition that indicates that it cannot be transported without suffering. (inapte)\n(2) For the application of this Part,\n(a) loading of an animal begins when the animal is handled, moved or caught for the purpose of confining it in a conveyance or a container and ends when the animal is confined in the conveyance, or if it is confined in a container, when the container is placed on the conveyance;\n(b) in the case of an animal that is confined in a conveyance, unloading of the animal begins when the animal is handled or moved for the purpose of removing it from the conveyance and ends when the animal is removed from the conveyance or from any ramp, gangway, chute, step or apparatus used for unloading the animal; and\n(c) in the case of an animal that is confined in a container, unloading of the animal begins when the container is handled or moved for the purpose of removing it from the conveyance and ends when the container is removed from the conveyance and the animal is removed from the container.\n(3) An animal that is both compromised and unfit as defined in subsection (1), is deemed not to be compromised.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-136.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s137",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "137",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Application",
+    "text": "137 This Part applies to the transport of animals entering or leaving Canada or within Canada.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-137.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s138",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "138",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Knowledge and Skills",
+    "text": "138 Every person who loads, confines or transports an animal in or unloads an animal from a conveyance or container shall have the necessary knowledge and skills to conduct those activities in compliance with this Part.",
+    "history": "SOR/97-85, s. 76; SOR/2005-181, s. 2; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-138.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s138.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "138.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Training",
+    "text": "138.1\n(1) Every commercial carrier shall provide training to, or ensure that training is received by, its employees and agents or mandataries who load, confine or transport an animal in or unload an animal from a conveyance or container or who take part in decision making, or advising the person operating the conveyance, in respect of the loading, confining, transporting or unloading of an animal so that they have the necessary knowledge and skills to conduct those activities in compliance with this Part.\n(2) The training shall cover subjects that include the following in respect of the species of animals that are to be loaded, confined, transported and unloaded:\n(a) animal behaviour;\n(b) an assessment of an animal’s capacity to withstand loading, confinement, transport and unloading;\n(c) animal handling, restraint and space requirements and methods for the loading, confinement, transport and unloading of animals;\n(d) a contingency plan;\n(e) effective monitoring of animals during loading, confinement, transport and unloading; and\n(f) the risk factors set out in subsection 138.3(1).",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 138.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-138.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s138.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "138.2",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Contingency Plans",
+    "text": "138.2\n(1) Every commercial carrier and any other person who transports animals in the course of business or for financial benefit shall have a contingency plan that establishes measures that are to be taken in order to comply with the requirements of this Part if\n(a) there are any unforeseen delays or circumstances that could result in the animal’s unnecessary suffering, injury or death; or\n(b) the animal becomes compromised or unfit during loading, confinement, transport or unloading.\n(2) Any person who is required to have a contingency plan under subsection (1) shall inform their employees and agents or mandataries who load, confine, transport or unload animals or who take part in decision making, or advising the person operating the conveyance, in respect of the loading, confining, transporting or unloading of animals of the contingency plan.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 138.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-138.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s138.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "138.3",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Assessment and Monitoring of Risk Factors Related to Transport",
+    "text": "138.3\n(1) Every person who loads, confines or transports an animal in or unloads an animal from a conveyance or container, or causes one to be so loaded, confined, transported or unloaded, shall, before loading, confining, transporting or unloading the animal, assess the animal’s capacity to withstand the loading, confinement, transporting and unloading by taking into account any risk factors that could reasonably be viewed as having an impact on the animal’s capacity to withstand the loading, confining, transporting and unloading, including\n(a) the current condition of the animal;\n(b) any pre-existing infirmity, illness, injury or condition of the animal;\n(c) the space requirements for the animal;\n(d) the compatibility of the animal with any other animal;\n(e) animal handling and restraint methods;\n(f) the expected time that the animal will be without feed, safe water and rest;\n(g) the expected duration of the transport and confinement of the animal in the conveyance or container;\n(h) the foreseeable delays during transport and at the destination;\n(i) the foreseeable weather conditions during transport;\n(j) the foreseeable conditions that may be encountered during transport that could result in sharp inclines and declines, vibration and shifting of the container or swaying of the conveyance; and\n(k) the type and condition of the conveyance, container and equipment.\n(2) Every person who confines or transports an animal in a conveyance or container shall monitor the animal in a manner and frequency that is appropriate to assess the animal’s capacity to withstand the confinement and transport, taking into account the risk factors set out in subsection (1).",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 138.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-138.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s139",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "139",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Unfit Animals",
+    "text": "139\n(1) Subject to subsections (2) to (5), no person shall load, confine or transport an animal that is unfit, or cause one to be loaded, confined or transported, in a conveyance or container.\n(2) An unfit animal may be loaded and confined in a conveyance or container and be directly transported to and unloaded at a place, other than a slaughter establishment or assembly centre, where it can receive veterinary care if\n(a) it is individually loaded and unloaded without having to negotiate any ramps inside the conveyance;\n(b) it is isolated during confinement and transport;\n(c) measures are taken to prevent the animal’s unnecessary suffering, injury or death during loading, confinement, transport and unloading; and\n(d) a veterinarian recommends that the animal be transported to receive veterinary care.\n(3) An unfit animal may be loaded and confined in a conveyance or container and be directly transported to and unloaded at an assembly centre where it can receive veterinary care if the unfit animal is seized and detained under a provincial or federal Act and the requirements set out in paragraphs (2)(a) to (d) are met.\n(4) Every person who confines or transports an animal that becomes unfit during confinement or transport in a container or conveyance, other than a vessel, shall take reasonable measures as soon as possible to prevent the animal’s unnecessary suffering, injury or death and, as soon as possible,\n(a) transport the animal directly to the nearest place where it can receive care or be humanely killed; or\n(b) if the animal is not transported to the nearest place, humanely kill the animal in the conveyance.\n(5) If an animal becomes unfit during confinement or transport while on board a vessel, the vessel master or a veterinarian shall, as soon as possible,\n(a) take reasonable measures to prevent the animal’s unnecessary suffering, injury or death or cause such reasonable measures to be taken by a person on board the vessel who is trained to provide care to the animals and provide care to the animal or cause care to be provided to the animal by a person on board the vessel who is trained to provide care to the animals; or\n(b) if reasonable measures are not taken and care is not provided, cause the animal to be humanely killed by a person on board the vessel who is trained to use humane killing devices.",
+    "history": "SOR/97-85, s. 77; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-139.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s139.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "139.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Unfit Animals",
+    "text": "139.1\n(1) Subject to subsection (2), no person shall unload an unfit animal, or cause an unfit animal to be unloaded, from a conveyance or container for the purpose of humanely killing the animal unless\n(a) in the case of an unfit animal that is non-ambulatory,\n(i) the animal is rendered unconscious before it is unloaded, or\n(ii) the animal is humanely killed before it is unloaded; and\n(b) in the case of an unfit animal that is ambulatory,\n(i) the animal is unloaded individually in a manner that is not likely to cause unnecessary suffering, injury or death,\n(ii) the animal is rendered unconscious before it is unloaded, or\n(iii) the animal is humanely killed before it is unloaded.\n(2) In the case of an unfit animal that is non-ambulatory and in a container, the animal may be manually removed from the container before it is rendered unconscious or humanely killed if to do so would not likely cause the animal to unnecessarily suffer, sustain an injury or die.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 139.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-139.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s139.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "139.2",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Unfit Animals",
+    "text": "139.2\n(1) A veterinary inspector or an inspector acting under the advice of a veterinary inspector may, if they have reasonable grounds to believe that an unfit animal is being or has been loaded, confined, transported or unloaded in contravention of section 139 or 139.1, make an order directing the person who is in contravention of either of those sections to take measures in order to prevent unnecessary suffering, injury or death of the animal.\n(2) The order may include\n(a) a requirement that the animal be humanely killed;\n(b) a requirement that the animal be transported as soon as possible directly to a place where the animal can receive care or be humanely killed;\n(c) the place to which the animal is to be transported;\n(d) any condition to be met when loading, confining, transporting or unloading the animal; and\n(e) the manner in which and the time when the animal is to be humanely killed.\n(3) Every person who receives an order made under this section shall comply with the order.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 139.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-139.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s140",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "140",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Compromised Animals",
+    "text": "140\n(1) Subject to subsections (2) to (6), no person shall load, confine or transport a compromised animal in or unload a compromised animal from a conveyance or container, or cause one to be so loaded, confined, transported or unloaded, unless\n(a) it is isolated;\n(b) it is individually loaded and unloaded without having to negotiate any ramps inside the conveyance;\n(c) measures are taken that are necessary to prevent the animal’s suffering, injury or death during loading, confinement, transport and unloading; and\n(d) it is transported directly to the nearest place, other than an assembly centre, where it can receive care or be humanely killed.\n(2) Paragraphs (1)(a) and (b) do not apply to rabbits and poultry, other than ratites, that are confined in containers.\n(3) Paragraph (1)(a) does not apply to a compromised animal that is confined and transported with one other animal with which it is familiar if to do so is unlikely to cause either animal suffering, injury or death and if they are segregated from other animals.\n(4) Despite paragraph (1)(d), a compromised animal may be transported directly to an assembly centre where it can receive care or be humanely killed if the animal has been seized and detained under a provincial or federal Act.\n(5) Every person who confines or transports an animal that becomes compromised during confinement or transport in a container or conveyance, other than a vessel, shall take reasonable measures as soon as possible to prevent the animal’s unnecessary suffering, injury or death and, as soon as possible,\n(a) transport the animal directly to the nearest place where it can receive care or be humanely killed; or\n(b) if the animal is not transported to the nearest place, humanely kill the animal in the conveyance.\n(6) If an animal becomes compromised during confinement or transport while on board a vessel, the vessel master or a veterinarian shall, as soon as possible,\n(a) take reasonable measures to prevent the animal’s unnecessary suffering, injury or death or cause such reasonable measures to be taken by a person on board the vessel who is trained to provide care to the animals and provide care to the animal or cause care to be provided to the animal by a person on board the vessel who is trained to provide care to the animals; or\n(b) if reasonable measures are not taken and care is not provided, cause the animal to be humanely killed by a person on board the vessel who is trained to use humane killing devices.",
+    "history": "SOR/82-590, s. 11; SOR/97-85, s. 78; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-140.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s140.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "140.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Compromised Animals",
+    "text": "140.1\n(1) A veterinary inspector or an inspector acting under the advice of a veterinary inspector may, if they have reasonable grounds to believe that a compromised animal is being or has been loaded, confined, transported or unloaded in contravention of section 140, make an order directing the person who is in contravention of that section to take measures in order to prevent unnecessary suffering, injury or death of the animal.\n(2) The order may include\n(a) a requirement that the animal be humanely killed;\n(b) a requirement that the animal be transported as soon as possible directly to a place where the animal can receive care or be humanely killed;\n(c) the place to which the animal is to be transported; and\n(d) any condition to be met when loading, confining, transporting or unloading the animal.\n(3) Every person who receives an order made under this section shall comply with the order.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 140.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-140.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s141",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "141",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Livestock, Camelids or Cervids of Eight Days of Age or Less",
+    "text": "141\n(1) No person shall load, confine or transport livestock, camelids or cervids of eight days of age or less in or unload such an animal from a conveyance or container or cause one to be so loaded, confined, transported or unloaded, unless\n(a) the animal is loaded and unloaded individually without having to negotiate any ramps within the conveyance;\n(b) sufficient space is provided to allow the animal to lie down without lying on top of another animal;\n(c) measures are taken that are necessary to prevent the animal’s suffering, injury or death during loading, confinement, transport and unloading;\n(d) the animal is segregated from animals that are not livestock, camelids or cervids of eight days of age or less;\n(e) the expected period of time between the beginning of the animal’s loading and the end of the animal’s unloading is not longer than 12 hours;\n(f) stops during transport are made only to load other livestock, camelids or cervids of eight days of age or less; and\n(g) the animal is transported to a final destination that is other than an assembly centre.\n(2) No person shall reload an animal referred to in subsection (1) after it has been unloaded at its final destination.\n(3) Paragraph (1)(d) does not apply to livestock, camelids or cervids of eight days of age or less who are loaded, confined or transported in or unloaded from a conveyance or container with their dam if to do so is unlikely to cause either animal suffering, injury or death.",
+    "history": "SOR/80-428, s. 12; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-141.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s142",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "142",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Lactating Animals",
+    "text": "142 No person shall load, confine or transport a lactating animal, or cause one to be so loaded, confined or transported, in a conveyance or container without its suckling offspring unless the animal is milked at intervals that are sufficient to prevent mammary engorgement.",
+    "history": "SOR/95-475, s. 4; SOR/97-85, s. 79; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-142.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s143",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "143",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Young Ruminants",
+    "text": "143\n(1) No person shall load, confine or transport ruminants that are too young to be fed exclusively on hay and grain in, or unload such animals from, a conveyance or container, or cause one to be so loaded, confined, transported or unloaded, unless the expected period of time between the beginning of the animal’s loading and the end of the animal’s unloading is not longer than 12 hours.\n(2) No person shall reload an animal referred to in subsection (1) after it has been unloaded at its final destination.",
+    "history": "SOR/97-85, s. 80; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-143.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s144",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "144",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Animal Handling",
+    "text": "144\n(1) No person shall, during the loading, confinement, transporting or unloading of an animal in or from a conveyance or container,\n(a) beat, strike, whip or kick the animal;\n(b) use a prod, whip or any other driving device on the animal in a manner that is likely to cause the animal’s suffering, injury or death;\n(c) use a prod, whip or any other driving device on an animal to make it move if it does not have a clear path to move;\n(d) apply an electric prod or a device that has a similar effect to an animal unless the animal is a bovine or porcine of at least three months of age and the prod or device is not applied to sensitive areas of the animal including the belly and the anal, genital and facial regions of the animal;\n(e) drag the animal;\n(f) lift the animal by its fleece, fur, feathers, head, neck, ears or horns or by one wing;\n(g) handle or lift the animal by its tail; or\n(h) handle the animal in any other way that is likely to cause the animal’s suffering, injury or death.\n(2) No person shall, when an animal is in a container,\n(a) drop, kick or throw the container; or\n(b) handle the container in any other manner that is likely to cause the animal’s suffering, injury or death.",
+    "history": "SOR/97-85, s. 81; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-144.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s145",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "145",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Animal Handling",
+    "text": "145\n(1) A person who is loading or unloading an animal in or from a conveyance or container shall use a fixed or movable ramp, gangway, chute, step or apparatus unless the animal is not likely to suffer, sustain an injury or die by stepping directly from or onto the ground or other surface.\n(2) No person shall load or unload an animal in or from a conveyance or container, or cause one to be so loaded or unloaded, using a fixed or movable ramp, gangway, chute, step or apparatus unless it is used in a manner that is not likely to cause the animal’s suffering, injury or death and the following conditions with respect to the ramps, gangways, chutes, steps or apparatuses are met:\n(a) they can bear the weight to which they are subjected without collapsing, twisting, breaking or bending;\n(b) there are side rails of sufficient strength and height to prevent the animal from falling off;\n(c) they have a surface that is designed, constructed and maintained to prevent the animal from tripping, slipping and falling; and\n(d) they are placed so that there is no unprotected gap through which the animal could trip, slip, fall or escape.\n(3) Side rails are not required if the animal is loaded and unloaded individually in a manner that is not likely to cause the animal’s suffering, injury or death.\n(4) No person shall load or unload livestock or cervids — or cause them to be loaded or unloaded — into or from a conveyance or container using ramps, gangways, chutes or apparatuses that have a slope from the horizontal that exceeds\n(a) 20° in the case of a porcine;\n(b) 25° in the case of a bovine;\n(c) 30° in the case of an equine; and\n(d) 35° in the case of a cervid, caprine or ovine.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-145.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s146",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "146",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Protection from Inadequate Ventilation and Weather Conditions",
+    "text": "146 No person shall load, confine or transport an animal in or unload an animal from a conveyance or container, or cause one to be so loaded, confined, transported or unloaded, if the animal is likely to suffer, sustain an injury or die due to inadequate ventilation or by being exposed to meteorological or environmental conditions.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-146.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s146.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "146.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Exposure to Toxic or Noxious Things",
+    "text": "146.1 No person shall load, confine or transport an animal in or unload an animal from a conveyance or container, or cause one to be so loaded, confined, transported or unloaded, if the animal is likely to suffer, sustain an injury or die by being exposed to anything that is toxic or noxious, including exhaust from the conveyance.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 146.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-146.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s147",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "147",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Space Requirements",
+    "text": "147\n(1) No person shall load, confine or transport an animal, or cause one to be loaded, confined or transported, in a conveyance or container unless\n(a) in the case of livestock, cervids, camelids and ratites, the animal is able to stand at all times within the conveyance or container with all feet on the floor, with head elevated, with sufficient space to permit a full range of head movement and without any part of its body coming into contact with a deck, roof or top of the conveyance or cover of the container;\n(b) in the case of poultry, other than ratites, confined in a container, the animal is able to maintain a squatting or sitting position with sufficient space to permit a full range of head movement without coming into contact with the cover of the container; and\n(c) in the case of all other animals, and poultry that is not confined in a container, the animal is able to maintain its preferred position with sufficient space to permit a full range of head movement.\n(2) No person shall load, confine or transport an equine, or cause an equine to be loaded, confined or transported by land, in a conveyance that has more than one deck.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-147.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s148",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "148",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Overcrowding",
+    "text": "148\n(1) No person shall load an animal, or cause one to be loaded, in a conveyance or container, other than a container that is used to transport an animal in an aircraft, in a manner that would result in the conveyance or container becoming overcrowded, or transport or confine an animal in a conveyance or container, or cause one to be transported or confined, in a conveyance or container that is overcrowded.\n(2) For the purposes of subsection (1), overcrowding occurs when, due to the number of animals in the container or conveyance,\n(a) the animal cannot maintain its preferred position or adjust its body position in order to protect itself from injuries or avoid being crushed or trampled;\n(b) the animal is likely to develop a pathological condition such as hyperthermia, hypothermia or frostbite; or\n(c) the animal is likely to suffer, sustain an injury or die.",
+    "history": "SOR/97-85, s. 82; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-148.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s148.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "148.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Overcrowding",
+    "text": "148.1 No person shall transport an animal by air, or cause one to be transported by air, unless it is transported in a container that meets the stocking density guidelines that are set out in the Live Animals Regulations, 44th edition, published by the International Air Transport Association, as amended from time to time.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 148.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-148.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s149",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "149",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Isolation",
+    "text": "149\n(1) No person shall load, confine, transport or unload incompatible animals, or cause incompatible animals to be loaded, confined, transported or unloaded, in the same conveyance or container unless they are isolated from one another.\n(2) For the purposes of subsection (1), animals are incompatible if any of the animals are likely to suffer, sustain an injury or die if they are loaded, confined, transported or unloaded together.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-149.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s150",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "150",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Conveyances and Containers",
+    "text": "150\n(1) No person shall load, confine or transport an animal, or cause one to be loaded, confined or transported, in a conveyance or container unless the conveyance and the container, if the animal is in a container, are designed, constructed, equipped, maintained and used to prevent the animal’s suffering, injury or death and the conveyance and the container, if the animal is in a container, meet the following conditions:\n(a) they are suitable for the species of animal;\n(b) they prevent the animal’s escape;\n(c) they provide adequate ventilation for each animal;\n(d) they provide a floor that prevents the animal from tripping, slipping and falling;\n(e) they are not likely to collapse or topple over;\n(f) they do not have exposed bolt heads, angles or other projections;\n(g) they do not contain objects that are unsecured;\n(h) they have no insecure fittings;\n(i) they can be cleaned except in the case of a container that is used for one-time animal transport; and\n(j) in the case of a container, the animal is visible from outside the container or at least two of the container’s outer sides have a readily visible sign or symbol indicating the presence within of a live animal and a readily visible sign or symbol indicating the upright position of the container.\n(2) Subsection (1) does not apply to a container that is used to confine or transport an animal in an aircraft.\n(3) No person shall load, confine or transport, or cause to be loaded, confined or transported, livestock, cervids, camelids or ratites in a conveyance or container unless the conveyance or, if the animal is in a container, the container has a floor that is strewn with sufficient sand, straw, wood shavings or other bedding material to absorb and prevent the pooling or escape of water, urine and liquid manure.\n(4) No person shall confine or transport an animal in a container unless the container is secured to the conveyance in a manner that prevents it from moving during transport.\n(5) No person shall transport an animal by air, or cause an animal to be transported by air, unless it is transported in a container that meets the design and construction requirements that are set out in the Live Animals Regulations, 44th edition, published by the International Air Transport Association, as amended from time to time.",
+    "history": "SOR/2019-38, s. 2; SOR/2019-99, s. 18(F)",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-150.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s151",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "151",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Vessels",
+    "text": "151\n(1) No person shall load, confine or transport livestock and poultry, or cause them to be loaded, confined or transported, in a vessel unless\n(a) the vessel is equipped with passageways to permit the care of the livestock and poultry;\n(b) the vessel is equipped with an enclosed area or pen to accommodate livestock and poultry that become injured, ill, compromised or unfit during transport;\n(c) the vessel is equipped with lighting — including emergency lighting — that is appropriate to permit the care of the livestock and poultry;\n(d) the vessel has on board lighting equipment that is appropriate to enable the examination of the livestock and poultry;\n(e) the vessel has on board humane killing devices that are in good working order and are an appropriate type for the species, sex, age and weight of the livestock and poultry;\n(f) the vessel has on board a sufficient quantity and type of supplies, including medication, for the care of the livestock and poultry on the vessel taking into account the species of the livestock or poultry and the duration of the transport; and\n(g) the vessel has on board dispensing systems to provide feed and safe water to the livestock and poultry.\n(2) The sea carrier shall have a person on board the vessel who is trained to use the humane killing devices that are on board the vessel.\n(3) The sea carrier shall have an appropriate number of trained persons on board the vessel to provide for the care of the livestock and poultry.\n(4) Every sea carrier shall, before departure, have on board the vessel,\n(a) a sufficient amount of feed and safe water for each animal to be transported, having regard to the expected duration of the transport, to prevent a nutritional deficit and to prevent them from becoming dehydrated; and\n(b) an additional one-day supply of feed and safe water for each animal based on the amount determined in paragraph (a) for every period of four days or less of the expected duration of the transport.\n(5) The sea carrier shall store the feed and safe water in a place and in a manner that will prevent the feed and safe water from posing a risk to the animal’s health and from otherwise becoming unsuitable for their consumption.",
+    "history": "SOR/78-597, s. 15; SOR/79-839, s. 33; SOR/80-516, s. 13; SOR/82-590, s. 12; SOR/93-159, s. 16; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-151.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s151.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "151.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Vessels",
+    "text": "151.1 If the duration of the transport of the livestock and poultry is expected to exceed six hours, the sea carrier or vessel master shall, at least 24 hours before the departure, provide a veterinary inspector with the following information:\n(a) the planned date and time of departure from the port of origin and arrival at the destination;\n(b) the name of the person who will be in charge of caring for the livestock and poultry; and\n(c) the procedures for communication that would allow the person who is in charge of caring for the livestock and poultry to obtain veterinary advice as required during transport.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 151.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-151.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s151.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "151.2",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Vessels",
+    "text": "151.2 No person shall confine or transport livestock and poultry on a vessel, or cause them to be confined or transported on a vessel, in the vicinity of an engine casing or any boiler room casing if it is likely to cause the livestock or poultry to suffer, sustain an injury or die unless the casing is covered and insulated to prevent that suffering, injury or death.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 151.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-151.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s152",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "152",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Feed, Safe Water and Rest",
+    "text": "152 At the time of loading an animal for transport, a commercial carrier or any other person transporting the animal in the course of business or for financial benefit shall determine the date, time and place where the animal was last fed, watered and rested.",
+    "history": "SOR/2019-38, s. 2; SOR/2019-99, s. 18(F)",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-152.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s152.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "152.1",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Feed, Safe Water and Rest",
+    "text": "152.1\n(1) No person shall load, confine or transport an animal in a conveyance or container, or cause one to be so loaded, confined or transported, unless the person provides the animal with\n(a) feed of an appropriate type for its species, age and condition and in amounts that are sufficient to prevent a nutritional deficit;\n(b) safe water in amounts that are sufficient to prevent the animal from becoming dehydrated; and\n(c) rest that is appropriate for its species, age and condition to prevent the animal from suffering from exhaustion.\n(2) In order to meet the requirements set out in subsection (1), every person who loads, confines or transports an animal in a conveyance or container shall monitor the animal on a regular basis.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 152.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-152.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s152.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "152.2",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Feed, Safe Water and Rest",
+    "text": "152.2\n(1) No person shall load, confine or transport an animal in or unload an animal from a conveyance or container, or cause one to be so loaded, confined, transported or unloaded, unless the person provides the animal with feed, safe water and rest at intervals that do not exceed the following:\n(a) 12 hours for any compromised animals;\n(b) in the case of safe water, 24 hours for broiler chickens, spent laying hens and rabbits and in the case of feed and rest for those animals, 28 hours;\n(c) 28 hours for equines and porcines; and\n(d) 36 hours for all other animals.\n(2) Despite subsection (1), no person shall load, confine or transport newly hatched poultry in or unload such animals from a conveyance or container, or cause them to be so loaded, confined, transported or unloaded, unless the person provides them with feed, safe water and rest within 72 hours after the time of hatching.\n(3) Despite subsection (1), no person shall load, confine or transport ruminants that are too young to be fed exclusively on hay and grain and livestock, camelids or cervids of eight days of age or less in or unload such animals from a conveyance or container, or cause them to be so loaded, confined, transported or unloaded, unless the person provides them with feed, safe water and rest within 12 hours after the time they were last provided with feed, safe water and rest prior to loading.\n(4) For the purposes of subsection (1), an interval begins\n(a) in the case of feed, when the animal was last fed;\n(b) in the case of safe water, when the animal was last given safe water; and\n(c) in the case of rest, when the animal was last rested for a minimum of eight consecutive hours.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 152.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-152.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s152.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "152.3",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Feed, Safe Water and Rest",
+    "text": "152.3 Every person who loads, confines or transports an animal in or unloads an animal from a conveyance or container shall ensure that the following conditions are met whenever the conveyance is stopped for the purpose of providing feed, safe water and rest to the animal:\n(a) equipment that is designed, constructed and maintained to feed and water the animal is used;\n(b) sufficient space is provided to allow the animal to lie down without lying on top of other animals;\n(c) floors that are well-drained and clean are provided so that the animal is not likely to trip, slip, fall, suffer, sustain an injury or die;\n(d) sufficient straw or other bedding is provided so that the animal is not likely to suffer, sustain an injury or die;\n(e) sufficient straw or other bedding is provided so that the animal is kept clean and dry;\n(f) protection from meteorological and environmental conditions is provided so that the animal is not likely to suffer, sustain an injury or die; and\n(g) adequate ventilation is provided so that the animal is not likely to suffer, sustain an injury or die.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 152.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-152.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s152.4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "152.4",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Feed, Safe Water and Rest",
+    "text": "152.4\n(1) Section 152.2 does not apply in the case of an animal that is loaded, confined or transported in a conveyance if the conveyance meets the following conditions:\n(a) it is equipped with a dispensing system that is designed, constructed and maintained so that feed is available to the animal as required;\n(b) it is equipped with a dispensing system that is designed, constructed and maintained so that safe water is available to the animal at all times;\n(c) it is equipped with forced ventilation that is designed, constructed, maintained and used so that adequate ventilation is provided to the animal at all times;\n(d) it is equipped with a rigid exterior with adjustable venting that is designed, constructed, maintained and used so that adequate ventilation is provided to the animal and the animal is protected from meteorological and environmental conditions at all times;\n(e) it is equipped with a system that electronically monitors and records temperatures and humidity in the parts of the conveyance where the animal is most likely to be exposed to temperatures and humidity that would likely cause the animal to suffer, sustain an injury or die;\n(f) it is equipped with a system that alerts the person operating the conveyance when a set high or low temperature or humidity reading in the conveyance is reached;\n(g) it has sufficient space to allow the animal to lie down without lying on top of other animals;\n(h) it has floors that are well-drained and clean so that the animal is not likely to trip, slip, fall, suffer, sustain an injury or die;\n(i) it has sufficient straw or other bedding so that the animal is not likely to suffer, sustain an injury or die; and\n(j) it has sufficient straw or other bedding so that the animal is kept clean and dry.\n(2) Section 152.2 does not apply in the case of an animal that is loaded, confined or transported in a container that is in a conveyance that meets the conditions set out in subsection (1) if the container meets the following conditions:\n(a) it is designed, constructed and maintained so that the animal in the container is able to access the feed dispensed by the feed dispensing system on the conveyance;\n(b) it is designed, constructed and maintained so that the animal in the container is able to access, at all times, the safe water dispensed by the safe water dispensing system on the conveyance;\n(c) it is designed, constructed and maintained so that the animal in the container is provided with adequate ventilation at all times;\n(d) it has sufficient space to allow the animal to lie down without lying on top of other animals;\n(e) it has floors that are well-drained and clean so that the animal is not likely to trip, slip, fall, suffer, sustain an injury or die;\n(f) except in the case of rabbits and poultry, it has sufficient straw or other bedding so that the animal is not likely to suffer, sustain an injury or die; and\n(g) it has sufficient straw or other bedding so that the animal is kept clean and dry.",
+    "history": "SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 152.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-152.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s153",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "153",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Transfer of Care",
+    "text": "153\n(1) No person who transports an animal shall leave the animal at a slaughter establishment or assembly centre unless the person has provided the consignee with a written notice that the animal has arrived at the slaughter establishment or assembly centre and a document that contains the following information:\n(a) the condition of the animal on arrival;\n(b) the date and time when and the place where the animal was last fed, watered and rested; and\n(c) the date and time of arrival of the animal at the slaughter establishment or assembly centre.\n(2) The responsibility for the care of the animal is transferred from the person who transports the animal to the consignee as soon as the consignee acknowledges receipt of the notice and document.\n(3) For greater certainty, the consignee who assumes responsibility for the care of an animal shall comply with the requirements with respect to feed, water and rest set out in sections 152.1 and 152.2.",
+    "history": "SOR/78-69, s. 36; SOR/97-85, s. 83; SOR/98-409, s. 14(F); SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-153.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s154",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "154",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Records",
+    "text": "154\n(1) Every commercial carrier and any other person who transports animals in the course of business or for financial benefit shall, for each shipment of animals, make a record at the time of loading the animals that includes the following information:\n(a) the name and address of the shipper, consignee and person operating the conveyance in which the animals are transported;\n(b) the identifying number or registration number of the conveyance;\n(c) the number of square metres or square feet of floor area available to the animals in the conveyance or, if the animals are in a container, in the container;\n(d) the date and time when and the place where the conveyance or container was last cleaned and disinfected;\n(e) the date and time when and the place where the animals are loaded;\n(f) the number, description and weight of the animals; and\n(g) the date and time when the animals were last fed, watered and rested prior to loading.\n(2) Every person referred to in subsection (1) shall, as soon as possible, include in the record any changes to the information provided in subsection (1) and add the following information to the record:\n(a) the date and time when and the place where the animals are fed, watered and rested; and\n(b) the date, time and place of arrival of the animals at the destination.\n(3) Every person referred to in subsection (1) shall, with each shipment of animals being transported, keep on board the original record or a copy of the record.",
+    "history": "SOR/78-69, s. 37; SOR/2019-38, s. 2",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-154.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s155",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "155",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Dead and Seriously Injured Animals",
+    "text": "155 Every air carrier and sea carrier that transports an animal from Canada shall, as soon as possible after arrival at the destination, send a document to the veterinary inspector at the port of embarkation respecting every animal that was seriously injured, has died or was killed during transport, stating in each case the cause of the injury or death.",
+    "history": "SOR/2019-38, s. 2; SOR/2019-99, s. 18(F)",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-155.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s156",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "156",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Dead and Seriously Injured Animals",
+    "text": "156 [Repealed, SOR/2019-38, s. 2]",
+    "history": "",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-156.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s157",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "157",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Dead and Seriously Injured Animals",
+    "text": "157 [Repealed, SOR/2019-38, s. 2]",
+    "history": "",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-157.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s158",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "158",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Dead and Seriously Injured Animals",
+    "text": "158 [Repealed, SOR/2019-38, s. 2]",
+    "history": "",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-158.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s159",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "159",
+    "marginal_note": "",
+    "part": "PART XII - Transport of Animals",
+    "division": "",
+    "heading": "Dead and Seriously Injured Animals",
+    "text": "159 [Repealed, SOR/2019-38, s. 2]",
+    "history": "",
+    "last_amended": "2020-02-20",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-159.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s160",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "160",
+    "marginal_note": "",
+    "part": "PART XIII - Permits and Licences",
+    "division": "",
+    "heading": "Form and Conditions",
+    "text": "160\n(1) Any application for a permit or licence required under the Act shall be in a form approved by the Minister.\n(1.1) The Minister shall issue a permit or licence required under the Act if the Minister determines that the activity for which the permit or licence is issued would not, or would not be likely to, result in the introduction into or spread within Canada of a vector, disease or toxic substance or its introduction into another country from Canada.\n(1.2) A permit or licence issued by the Minister under these Regulations may be issued as a general permit or licence to owners or persons having the possession, care or control of an animal or thing for which the permit or licence is issued.\n(2) Any permit or licence required under the Act shall\n(a) be in a form approved by the Minister; and\n(b) contain such conditions as are necessary to prevent the introduction of communicable disease into Canada or into any other country from Canada and the spread of communicable disease within Canada.\n(3) The Minister may cancel or suspend a permit or licence issued under the Act if he or she has reason to believe that\n(a) any condition under which the permit or licence was issued or any condition contained in the permit or licence has not been complied with;\n(b) any provision of the Act or these Regulations has not been complied with; or\n(c) failure to do so could result in the introduction into or spread within Canada of a vector, disease or toxic substance or its introduction into another country from Canada.",
+    "history": "SOR/79-839, s. 34; SOR/92-23, s. 3; SOR/92-650, s. 4; SOR/93-159, s. 17; SOR/95-475, s. 4(F); SOR/2004-80, s. 17; SOR/2006-147, s. 19; SOR/2012-286, s. 60; SOR/2017-94, s. 14; SOR/2019-99, s. 14",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-160.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s160.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "160.1",
+    "marginal_note": "",
+    "part": "PART XIII - Permits and Licences",
+    "division": "",
+    "heading": "Form and Conditions",
+    "text": "160.1 Every person who is subject to a permit or licence issued under the Act shall comply with the conditions contained in the permit or licence.",
+    "history": "SOR/93-159, s. 18; SOR/2019-99, s. 15",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 160.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-160.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s161",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "161",
+    "marginal_note": "",
+    "part": "PART XIII - Permits and Licences",
+    "division": "",
+    "heading": "Issue of Licences by an Inspector",
+    "text": "161\n(1) An inspector may issue a licence authorizing the marketing, selling, disposing, exposing for sale or transporting of animals or things affected with or suffering from or suspected of being affected with or suffering from infectious or contagious disease.\n(2) A licence issued pursuant to subsection (1) may state how, when and where animals or things affected with or suffering from or suspected of being affected with or suffering from infectious or contagious disease may be marketed, sold, disposed of, exposed for sale or transported.\n(3) A licence issued pursuant to subsection (1) is valid only when used by the person to whom it is issued.\n(4) No person shall sell or transfer a licence issued pursuant to subsection (1) to any other person.",
+    "history": "SOR/78-597, s. 16",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-161.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s161.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "161.1",
+    "marginal_note": "",
+    "part": "PART XIII - Permits and Licences",
+    "division": "",
+    "heading": "Amendment",
+    "text": "161.1 The Minister may, whether on his or her own initiative or on the application of the holder, amend a permit or licence issued under the Act if the amendment is made as the result of new information, or a change in circumstance, that has been brought to the Minister’s attention and does not increase the risk of the introduction into or spread within Canada of a vector, disease or toxic substance or its introduction into another country from Canada.",
+    "history": "SOR/2019-99, s. 16",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 161.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-161.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s162",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "162",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Prohibited Material",
+    "text": "162\n(1) In this Part, prohibited material means anything that is, or that contains any, protein that originated from a mammal, other than\n(a) a porcine or equine;\n(b) milk or products of milk;\n(c) gelatin derived exclusively from hides or skins or products of gelatin derived exclusively from hides or skins;\n(d) blood or products of blood; or\n(e) rendered fats, derived from ruminants, that contain no more than 0.15% insoluble impurities or their products.\n(2) Prohibited material that has been treated in a manner approved by the Minister to inactivate the agents that cause transmissible spongiform encephalopathies is no longer prohibited material.",
+    "history": "SOR/97-362, s. 4; SOR/2006-147, s. 21",
+    "last_amended": "2007-07-12",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-162.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s163",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "163",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Prohibited Material",
+    "text": "163\n(1) A person who identifies prohibited material by means of adding to it a marker or tracer substance that has been approved by the Minister in the manner specified in that approval, is not required to keep the records referred to in subsections 165(2) and 166(2) and section 171.\n(2) Every person who identifies prohibited material in accordance with subsection (1) shall maintain a record of the manner in which the marker or tracer substance was added to the prohibited material.",
+    "history": "SOR/97-362, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-163.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s164",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "164",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Feeding Prohibited Material to a Ruminant",
+    "text": "164 No person shall feed prohibited material to a ruminant.",
+    "history": "SOR/97-362, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-164.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s165",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "165",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Rendering Plants",
+    "text": "165\n(1) No person shall operate a rendering plant unless the person does so under a permit issued in accordance with section 160.\n(1.1) No person who operates a rendering plant shall manufacture a prohibited material on the same premises as material not prohibited from being fed to ruminants without having dedicated manufacturing lines, equipment and conveyances to prevent the mixing or contamination of material not prohibited from being fed to ruminants with or by prohibited material.\n(2) Every person who operates a rendering plant shall keep a record of\n(a) the date of production of all products of the rendering plant;\n(b) whether or not any product of the rendering plant is, or contains any, prohibited material;\n(c) the name, and quantity of, and any other information that is sufficient to identify, the products of the rendering plant; and\n(d) the name and address of any person to whom any product of the rendering plant is distributed or sold and the information referred to in paragraph (c) with respect to that product.\n(3) The records that are required by subsection (2) to be kept by a person who operates a rendering plant shall be kept by that person for 10 years from the date the requirement arises.\n(4) No person who operates a rendering plant shall distribute or sell any product of the rendering plant that contains prohibited material unless the documentation required by these Regulations relating to the product and any label on any packaging or container containing the product is marked conspicuously, legibly and indelibly with the following statement:\n“Feeding this product to cattle, sheep, deer or other ruminants is illegal and is subject to fines or other punishment under the Health of Animals Act./Il est interdit d’en nourrir les boeufs, moutons, cerfs et autres ruminants et des amendes ou autres peines sont prévues à cet égard par la Loi sur la santé des animaux.”",
+    "history": "SOR/97-362, s. 4; SOR/2006-147, s. 22; SOR/2015-55, s. 8",
+    "last_amended": "2015-02-27",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-165.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s166",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "166",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Importation of Products of Rendering Plants",
+    "text": "166\n(1) No person shall import any product of a rendering plant unless the person does so under a permit issued in accordance with section 160.\n(2) Every person who imports or has the possession, care or control of any product of a rendering plant shall keep for 10 years a record of\n(a) the name and address of the rendering plant and the date of production of the product;\n(b) the name and address of the exporter;\n(c) the name, lot number and quantity of the product and any other information that is sufficient to identify the product;\n(d) the name and address of any person to whom any product is distributed or sold and the information referred to in paragraph (c) with respect to that product; and\n(e) whether or not the product is, or contains any, prohibited material.",
+    "history": "SOR/97-362, s. 4; SOR/2006-147, s. 23; SOR/2015-55, s. 9",
+    "last_amended": "2015-02-27",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-166.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s167",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "167",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Importation or Sale of Products of Rendering Plants",
+    "text": "167 No person who imports or has the possession, care or control of a product of a rendering plant shall sell or distribute the product unless the documentation required by these Regulations relating to the product and any label on any packaging or container containing the product is marked conspicuously, legibly and indelibly with the statement referred to in subsection 165(4).",
+    "history": "SOR/97-362, s. 4; SOR/2009-220, s. 4",
+    "last_amended": "2009-07-30",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-167.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s167.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "167.1",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Recall Procedures",
+    "text": "167.1\n(1) Every person who operates a rendering plant shall establish and maintain written procedures to facilitate an effective recall of the products of the plant.\n(2) Every person who imports any product of a rendering plant shall establish and maintain written procedures to facilitate an effective recall of the product.",
+    "history": "SOR/2006-147, s. 24; SOR/2012-286, s. 61(F)",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 167.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-167.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s168",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "168",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Food and Food Ingredients",
+    "text": "168 No person shall import, manufacture, package, label, store, distribute, sell or advertise for sale any animal food for ruminants that contains prohibited material.",
+    "history": "SOR/97-362, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-168.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s169",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "169",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Food and Food Ingredients",
+    "text": "169 No person shall import, manufacture, package, store, distribute, sell or advertise for sale any animal food for equines, porcines, chickens, turkeys, ducks, geese, ratites or game birds that contains prohibited material unless the documentation required by these Regulations relating to the animal food and any label on any packaging or container containing the animal food is marked conspicuously, legibly and indelibly with a statement approved by the Minister that indicates that the animal food shall not be fed to ruminants.",
+    "history": "SOR/97-362, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-169.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s170",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "170",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Food and Food Ingredients",
+    "text": "170\n(1) No person shall have any prohibited material or anything, including an animal food for equines, porcines, chickens, turkeys, ducks, geese, ratites or game birds, that contains prohibited material on the same premises or in the same conveyance as a product of a rendering plant that does not contain prohibited material or any animal food for ruminants, without having procedures to prevent the mixing or contamination of the rendering plant product or animal food for ruminants, with prohibited material.\n(2) In a case referred to in subsection (1), the person shall\n(a) ensure that the procedures are followed from the time the product or animal food is received until it leaves their possession, care or control; and\n(b) keep for 10 years a written record of the rendering plant products, the animal food for ruminants and the prohibited material.\n(3) If a person fails to comply with subsection (1),\n(a) the person shall change the records to show that all of the product or animal food is prohibited material and any label on any packaging or container containing the product or animal food shall be marked conspicuously, legibly and indelibly with a statement approved by the Minister that indicates that the product or animal food shall not be fed to ruminants;\n(b) all of the product or animal food shall be considered to be prohibited material for the purposes of section 164; and\n(c) the person shall recall any product or animal food that may have been destined for feeding to ruminants if the product or animal food is found to contain prohibited material or if the Minister has reasonable grounds to believe that the product or animal food contains prohibited material.",
+    "history": "SOR/97-362, s. 4; SOR/2006-147, s. 25",
+    "last_amended": "2007-07-12",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-170.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s170.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "170.1",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Recall Procedures",
+    "text": "170.1 Every person who imports, manufactures, packages, labels, stores, distributes, sells or advertises for sale any animal food for ruminants, equines, porcines, chickens, turkeys, ducks, geese, ratites or game birds shall establish and maintain written procedures to facilitate an effective recall of the animal food.",
+    "history": "SOR/2006-147, s. 26; SOR/2012-286, s. 62(F)",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 170.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-170.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s170.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "170.2",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Recall Procedures",
+    "text": "170.2 Every person who manufactures, imports, sells or distributes a fertilizer or fertilizer supplement containing prohibited material, other than a rendered fat, shall establish and maintain written procedures to facilitate an effective recall of the fertilizer or fertilizer supplement.",
+    "history": "SOR/2006-147, s. 26; SOR/2012-286, s. 62",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 170.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-170.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s171",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "171",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Records",
+    "text": "171\n(1) Every person who manufactures animal food for ruminants, equines, porcines, chickens, turkeys, ducks, geese, ratites or game birds shall keep, for 10 years, records that contain\n(a) the formula for the animal food, including the name and weight of each ingredient used for each lot of the animal food;\n(b) a mixing sheet that shows that each lot of the animal food has been produced in accordance with the formula referred to in paragraph (a);\n(c) information as to whether or not the animal food contains any prohibited material;\n(d) the date of preparation of the animal food;\n(e) the lot number and any other information used to identify each lot of animal food; and\n(f) the name and address of any person to whom any animal food is distributed or sold and a description of the food, including the name and quantity.\n(2) Every person who imports, packages, stores, distributes, sells or advertises for sale animal food for ruminants, equines, porcines, chickens, turkeys, ducks, geese, ratites or game birds shall keep, for 10 years, records that contain\n(a) the name, the lot number and any other information used to identify the animal food;\n(b) the name and address of any person to whom the animal food is distributed or sold and a description of the animal food, including the name and quantity; and\n(c) information as to whether or not the animal food contains any prohibited material.\n(3) Every person who owns or has the possession, care or custody of a ruminant shall keep copies of all invoices for animal food that contains prohibited material.",
+    "history": "SOR/97-362, s. 4; SOR/2006-147, s. 27; SOR/2007-24, s. 7",
+    "last_amended": "2007-07-12",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-171.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s171.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "171.1",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Records",
+    "text": "171.1\n(1) Every person who manufactures a fertilizer or fertilizer supplement containing prohibited material, other than a rendered fat, shall keep for 10 years records that are sufficient\n(a) to demonstrate that the person\n(i) has not used specified risk material in any form, whether or not incorporated into another thing, as an ingredient of the fertilizer or fertilizer supplement, or\n(ii) has used specified risk material in any form, whether or not incorporated into another thing, as an ingredient of the fertilizer or fertilizer supplement only in accordance with a permit issued under section 160 for the purpose of section 6.4; and\n(b) to facilitate an effective recall of the fertilizer or fertilizer supplement.\n(2) The records shall include\n(a) the name and address of any person who supplied the prohibited material to the person manufacturing the fertilizer or fertilizer supplement and a statement, signed by the supplier, that the prohibited material does not contain specified risk material or that it contains specified risk material in accordance with a permit issued under section 160 for the purpose of section 6.4;\n(b) the formula for the fertilizer or fertilizer supplement, including the name and weight of each ingredient used for each lot of the fertilizer or fertilizer supplement;\n(c) a mixing sheet that shows that each lot of the fertilizer or fertilizer supplement has been produced in accordance with the formula referred to in paragraph (b);\n(d) the date of preparation of the fertilizer or fertilizer supplement;\n(e) any information used to identify each lot of the fertilizer or fertilizer supplement; and\n(f) the name and address of any person to whom any of the fertilizer or fertilizer supplement is sold or distributed and a description of the fertilizer or fertilizer supplement, including the name and quantity.\n(3) In this section, specified risk material has the same meaning as in section 6.1.",
+    "history": "SOR/2006-147, s. 28; SOR/2009-18, s. 18; SOR/2012-286, s. 63(F)",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 171.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-171.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s171.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "171.2",
+    "marginal_note": "",
+    "part": "PART XIV - Food for Ruminants, Livestock and Poultry, Rendering Plants, Fertilizers and Fertilizer Supplements",
+    "division": "",
+    "heading": "Records",
+    "text": "171.2 Every person who imports, sells or distributes a fertilizer or fertilizer supplement containing prohibited material, other than a rendered fat, shall keep for 10 years records that are sufficient to facilitate an effective recall of the fertilizer or fertilizer supplement, including\n(a) the name, the lot number and other information used to identify the fertilizer or fertilizer supplement; and\n(b) the name and address of any person to whom the fertilizer or fertilizer supplement is sold or distributed and a description of the fertilizer or fertilizer supplement, including the name and quantity.",
+    "history": "SOR/2006-147, s. 28",
+    "last_amended": "2007-07-12",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 171.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-171.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s172",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "172",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "172\n(1) The definitions in this section apply in this Part.\nadministrator[Repealed, SOR/2014-23, s. 3]\nanimal means a bison, bovine, ovine or pig. (animal)\napproved slap tattoo means a slap tattoo bearing an identification number issued by the responsible administrator in respect of a site under paragraph 174(2)(a). (tatouage au marteau approuvé)\napproved tag means a tag, chip or other indicator approved by the Minister under subsection 173(1) and listed on the Agency’s web site as an approved tag. (étiquette approuvée)\nbison means an animal, other than an embryo or a fertilized egg, of the subspecies Bison bison bison, Bison bison athabascae or Bison bison bonasus. (bison)\nbovine means an animal, other than an embryo or a fertilized egg, of the species Bos taurus or Bos indicus. (bovin)\nbred, in respect of an animal, means that the animal has been mated either naturally or artificially or has provided semen, ova or embryos for reproduction. (sailli)\ndistributor means an individual, a partnership, a corporation, a cooperative, an association or an organization that sells or distributes approved tags. (distributeur)\nfarm means land, and all buildings and other structures on that land, that is used under one management for breeding or raising animals but does not include an artificial insemination unit. (ferme)\nfarm of origin means the farm on which an animal is born or, if an animal is not born on a farm, the first farm to which it is moved after its birth. (ferme d’origine)\nfarm or ranch[Repealed, SOR/2014-23, s. 3]\norganization that manages an animal identification system means an individual, a partnership, a corporation, a cooperative, an association or an organization that is authorized by provincial legislation to manage an animal identification system. (organisme de gestion d’un système d’identification des animaux)\novine means an animal, other than an embryo or a fertilized egg, of the genus Ovis. (ovin)\npig means an animal, other than an embryo or a fertilized egg, of the genus Sus. (porc)\nresponsible administrator means a person who is authorized by the Minister to receive information in relation to animals or things to which the Act or these Regulations apply, is listed on the Agency’s web site as an administrator and administers a national identification program in relation to certain animals of all or part of one or more genera, species or subspecies that are located in one or more provinces. (administrateur responsable)\nsite means a place where animals or carcasses of animals are kept or collected but does not include a conveyance. (installation)\n(2) In this Part, other than in subsection 175.1(2), paragraph 186(1)(a) and subsection 186(2), any reference to the carcass of an animal or to a part of the carcass of an animal does not include any part of the carcass that is intended for human consumption.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 1; SOR/2005-192, s. 1; SOR/2014-23, s. 3; SOR/2025-47, s. 23",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-172.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s172.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "172.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Registration of Linked Sites",
+    "text": "172.1\n(1) On application from the operators of two farms where pigs are kept, the responsible administrator shall register the two sites as being linked with each other for the purposes of this Part for a period of six months if\n(a) the sites and all sites having linked health status with either of them are all located in only one of the following parts of Canada:\n(i) the eastern part of Canada that includes Ontario, Quebec, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, or\n(ii) the western part of Canada that includes Manitoba, British Columbia, Saskatchewan, Alberta, Yukon, Northwest Territories and Nunavut;\n(b) pigs are transported between the sites at least three times per month;\n(c) the operators of the sites have reported to the responsible administrator information identifying all of the conveyances being used to transport pigs between the sites and all movements of pigs between the sites are made exclusively by those conveyances; and\n(d) in the case where the sites were not registered as being linked with each other during the three-month period before the application, the operators of the sites have reported each transport of pigs between the sites to the responsible administrator for that three-month period and the reports of each operator are consistent with those of the other.\n(2) If by the end of the 10th day of any month in the six-month period for which two sites are registered as being linked the operators of the two sites have not reported to the responsible administrator the total number of pigs that were transported between the sites and the number of pig movements between the sites during the preceding month, the registration in respect of the two sites being linked shall be cancelled at the end of that day for the remainder of the six-month period.\n(3) For the purpose of this section, two sites have linked health status with each other if\n(a) the two sites are registered under subsection (1) as being linked with each other or have been registered under that subsection as being linked with each other at any time in the preceding six months; or\n(b) one of the two sites, at any time in the preceding six months, is considered to have had linked health status under this section with another site that, at any time in those six months, is considered to have had linked health status under this section with the other of the two sites.",
+    "history": "SOR/2014-23, s. 4",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 172.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-172.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s173",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "173",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Approval, Issuance and Revocation of Tags",
+    "text": "173\n(1) The Minister may approve or revoke a tag, chip or other indicator for the identification of an animal, or the carcass of an animal, for the purposes of this Part.\n(2) When considering the approval of a tag, chip or other indicator, the Minister shall take into account whether\n(a) the tag, chip or other indicator bears a unique identification number;\n(b) the tag, chip or other indicator may not readily be altered or otherwise tampered with;\n(c) the tag, chip or other indicator is difficult to counterfeit;\n(d) the identification number on the tag, chip or other indicator is easily and reliably readable; and\n(e) the tag, chip or other indicator is designed to be retained by any animal to which it may be applied.\n(3) When considering the revocation of an approved tag, chip or other indicator, the Minister shall take into account whether there is any other tag, chip or other indicator that offers improved performance over that approved tag, chip or other indicator with respect to the criteria set out in paragraphs (2)(b) to (e).",
+    "history": "SOR/2000-416, s. 1; SOR/2010-137, s. 1",
+    "last_amended": "2010-06-17",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-173.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s174",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "174",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Approval, Issuance and Revocation of Tags",
+    "text": "174\n(1) At the request of the operator of a site, the responsible administrator may issue approved tags or cause them to be issued for the purpose of identifying animals on that site.\n(2) At the request of the operator of a site where pigs are kept, the responsible administrator may issue an identification number in respect of that site or cause one to be issued for the purpose of being applied by\n(a) approved slap tattoos to pigs from that site that are destined for slaughter; and\n(b) indicators to pigs from that site that are destined for export.\n(3) At the request of an importer of animals, the administrator may issue approved tags or cause them to be issued for the purpose of identifying the animals to be imported.\n(4) When requesting an identification number in respect of a site under subsection (2), the operator of the site shall report to the responsible administrator their name, address and telephone number.",
+    "history": "SOR/2000-416, s. 1; SOR/2014-23, s. 5",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-174.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s174.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "174.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Reporting Requirement",
+    "text": "174.1 A distributor, or an organization that manages an animal identification system, that sells or distributes approved tags shall, within 24 hours after selling or distributing them, report the following information in respect of those approved tags to the responsible administrator:\n(a) the name, address and telephone number of the person to whom they were sold or distributed;\n(b) the date they were sold or distributed;\n(c) their unique identification numbers; and\n(d) the total number that were sold or distributed.",
+    "history": "SOR/2005-192, s. 2; SOR/2014-23, s. 6",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 174.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-174.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s175",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "175",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Identification Requirements",
+    "text": "175\n(1) Except as otherwise provided in this Part, every person who owns or has the possession, care or control of a bison, bovine or ovine or of the carcass of a bison, bovine or ovine shall ensure that it is identified by an approved tag that is applied to it before it is removed from a site.\n(1.1) Every person who applies, or causes the application of, an approved tag to an animal, or the carcass of an animal, shall ensure that the tag is for the species of that animal and is applied to the animal, or the carcass, for which the tag was issued under subsection 174(1).\n(1.2) Every person who owns or has the possession, care or control of an animal or a carcass of an animal shall ensure that the approved tag that is applied to it is applied to its ear with the logo and number facing forward.\n(2) Except as otherwise provided in this Part, every person who owns or has the possession, care or control of a bison, bovine or ovine or of the carcass of a bison, bovine or ovine shall ensure that it bears the approved tag referred to in subsection (1) at all times after it is removed from its farm of origin.\n(3) Every person who owns or has the possession, care or control of a pig to which an approved tag has been applied shall ensure that it bears the approved tag until it is identified in some other manner provided for under these Regulations.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 2; SOR/2005-192, s. 3; SOR/2014-23, s. 8",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-175.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s175.01",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "175.01",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Identification Requirements",
+    "text": "175.01\n(1) Except as otherwise provided in this section, every person who owns or has the possession, care or control of a pig shall ensure that it is identified by an approved tag that is applied to it before it is removed from a site.\n(2) Subsection (1) does not apply to the transportation of pigs, other than bred pigs, between parts of a farm that are not contiguous or between farms if\n(a) the operator of the departure site ensures that the pigs being transported are accompanied with the following information in a form that can be immediately read by an inspector:\n(i) the location of the departure site and the location of the destination site,\n(ii) the date and time that the conveyance carrying the pigs left the departure site,\n(iii) the number of pigs loaded onto the conveyance,\n(iv) the identification number on any approved tag applied to the pigs, and\n(v) the licence plate number or, if there is no licence plate, other identification of the conveyance;\n(b) the operator of the departure site reports that information to the responsible administrator within seven days after the departure of the pigs; and\n(c) the operator of the destination site, within seven days after the pigs’ reception, reports the following information to the responsible administrator:\n(i) the location of the departure site and the location of the destination site,\n(ii) the date and time that the conveyance carrying the pigs arrived at the destination site,\n(iii) the number of pigs and pig carcasses that arrived at the destination site,\n(iv) the identification number on any approved tag applied to the pigs, and\n(v) the licence plate number or, if there is no licence plate, other identification of the conveyance.\n(3) The reporting requirements set out in paragraphs (2)(b) and (c) do not apply if at the time of the transportation the departure site and the destination site are registered as being linked with each other under section 172.1.\n(4) There is no requirement to identify pigs if they are transported from one part of a farm to another contiguous part of that farm.\n(5) If a pig is transported directly from any site to any other site that is an abattoir or that is used for the purpose of collecting pigs for transport to an abattoir, every person who owns or has the possession, care or control of the pig at the departure site shall ensure that it is identified by an approved tag or approved slap tattoo before it is moved from that site.\n(6) Despite subsection (5), the operator of a site that is used for the purpose of collecting pigs for transport to an abattoir shall apply an approved tag to any pig bearing only an approved slap tattoo that remains at the collection site for longer than 96 hours or that is sent anywhere other than to an abattoir.\n(7) Every person who exports a pig shall ensure that, before its export, it has applied to it an indicator approved by the importing country and bearing an identification number issued by the responsible administrator under paragraph 174(2)(b).\n(8) Every person who owns or has the possession, care or control of a pig carcass or part of a pig carcass that is transported from any site to any other site shall ensure that the carcass or the part is accompanied with the following information in a form that can be immediately read by an inspector:\n(a) the location of the departure site and the location of the destination site;\n(b) the date and time that the conveyance carrying the carcass or the part left the departure site; and\n(c) the licence plate number or, if there is no licence plate, other identification of the conveyance.",
+    "history": "SOR/2014-23, s. 9; SOR/2025-47, s. 24",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 175.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-175.01.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s175.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "175.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Record-keeping and Information Reporting Requirements",
+    "text": "175.1\n(1) Subject to subsection (2), the operator of a site who removes or causes the removal of an ovine 18 months of age or older from the site shall keep a record of\n(a) the identification number on the approved tag that is applied to the ovine;\n(b) the date of removal;\n(c) the reason for removal; and\n(d) the name and address of the owner or person having the possession, care or control of the ovine at the destination to which it is removed.\n(2) Subsection (1) does not apply in respect of an ovine that is transported directly for slaughter either to an establishment where food animals are slaughtered by the holder of a licence that is issued under paragraph 20(1)(b) of the Safe Food for Canadians Act or to an establishment that is registered under an Act of a province that provides for the inspection of ovine carcasses.\n(3) The operator of a site who receives or causes the reception of a bred ovine shall keep a record of\n(a) the identification number on the approved tag that is applied to the ovine;\n(b) the date of reception; and\n(c) the name and address of the owner or person who had the possession, care or control of the ovine at the site from which it was removed.\n(4) Every person who is required to keep a record under this section shall keep the record for a period of at least five years.",
+    "history": "SOR/2003-409, s. 3; SOR/2005-192, s. 4(E); SOR/2014-23, s. 11; SOR/2018-108, s. 406",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 175.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-175.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s175.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "175.2",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Record-keeping and Information Reporting Requirements",
+    "text": "175.2\n(1) Except as otherwise provided in this Part, if a pig is transported from one site to another, the operator of the departure site, within seven days after the pig’s departure, and the operator of the destination site, within seven days after the pig’s reception, shall report the following information to the responsible administrator:\n(a) the location of the departure site and the location of the destination site;\n(b) in the case of the operator of the departure site, the date and time that the conveyance carrying the pig left the departure site and, in the case of the operator of the destination site, the date and time that the conveyance arrived at the destination site;\n(c) in the case of the operator of the departure site, the number of pigs loaded onto the conveyance and, in the case of the operator of the destination site, the number of pigs and pig carcasses that arrived at the destination site; and\n(d) the licence plate number or, if there is no licence plate, other identification of the conveyance.\n(2) There is no requirement to report to the responsible administrator or keep records on the movement of pigs transported from one part of a farm to another contiguous part of that farm.\n(3) Every person who operates a site where an approved tag or approved slap tattoo is applied to a pig shall report the following information to the responsible administrator within seven days after the pig’s departure:\n(a) the location of the departure site and the location of the destination site;\n(b) the date and time that the conveyance carrying the pig left the departure site;\n(c) the identification numbers on the approved tags and approved slap tattoos applied to the pigs; and\n(d) the licence plate number or, if there is no licence plate, other identification of the conveyance.\n(4) If pigs are transported from a site to an abattoir, the operator of the departure site, within seven days after the departure of the pigs, and the operator of the abattoir, within seven days after the reception of the pigs, shall report the following information to the responsible administrator:\n(a) the location of the departure site and the location of the abattoir;\n(b) in the case of the operator of the departure site, the date and time that the conveyance carrying the pigs left the departure site and, in the case of the operator of the abattoir, the date and time that the conveyance arrived at the abattoir;\n(c) in the case of the operator of the departure site, the number of pigs loaded onto the conveyance and, in the case of the operator of the abattoir, the number of pigs and pig carcasses that arrived at the abattoir;\n(d) in the case of the operator of the abattoir, the identification numbers on the approved tags or the approved slap tattoos applied to the pigs; and\n(e) the licence plate number or, if there is no licence plate, other identification of the conveyance.\n(5) If a pig carcass or part of a pig carcass is transported from one site to another, the operator of the departure site, within seven days after the departure of the carcass or the part, and the operator of the destination site, within seven days after the reception of the carcass or the part, shall report the following information to the responsible administrator:\n(a) the location of the departure site and either the name of the operator of the destination site or the location of the destination site;\n(b) in the case of the operator of the departure site, the date that the conveyance carrying the carcass or the part left the departure site and, in the case of the operator of the destination site, the date that the conveyance arrived at the destination site; and\n(c) in the case of the operator of the destination site, the licence plate number or, if there is no licence plate, other identification of the conveyance.",
+    "history": "SOR/2014-23, s. 12",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 175.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-175.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s175.3",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "175.3",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Record-keeping and Information Reporting Requirements",
+    "text": "175.3 Every person who is required under this Part to report information in respect of a pig, pig carcass or part of a pig carcass shall keep a record of that information for five years.",
+    "history": "SOR/2014-23, s. 12",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 175.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-175.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s175.4",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "175.4",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Record-keeping and Information Reporting Requirements",
+    "text": "175.4 If pigs are transported as described in subsection 175.01(2) between two sites that are registered as being linked with each other, the operator of the departure site and the operator of the destination site shall keep a record of the following information for five years after the departure of the pigs:\n(a) the location of the departure site and the location of the destination site;\n(b) in the case of the operator of the departure site, the date and time that the conveyance carrying the pigs left the departure site and, in the case of the operator of the destination site, the date and time that the conveyance arrived at the destination site;\n(c) in the case of the operator of the departure site, the number of pigs loaded onto the conveyance and, in the case of the operator of the destination site, the number of pigs and pig carcasses that arrived at the destination site;\n(d) the identification numbers on the approved tags applied to the pigs; and\n(e) the licence plate number or, if there is no licence plate, other identification of the conveyance.",
+    "history": "SOR/2014-23, s. 12",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 175.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-175.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s176",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "176",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "176 Subject to section 183, no person shall remove or cause the removal of a bison, bovine or ovine or the carcass of a bison, bovine or ovine from a site unless it bears an approved tag that has been applied to it under section 175.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 4; SOR/2005-192, s. 5; SOR/2014-23, s. 13",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-176.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s176.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "176.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "176.1 No person shall remove or cause the removal of a pig from a site unless the pig bears an approved tag or an approved slap tattoo that has been applied to it under section 175.01 or the pig is otherwise dealt with in accordance with that section.",
+    "history": "SOR/2014-23, s. 13",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 176.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-176.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s177",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "177",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "177\n(1) Subject to section 183 and subsection 184(2), no person shall transport or cause the transportation of a bison, bovine or ovine or the carcass of a bison, bovine or ovine that does not bear an approved tag.\n(2) Subject to section 183 and subsection 184(2), no person shall receive or cause the reception of a bison, bovine or ovine or the carcass of a bison, bovine or ovine that does not bear an approved tag.",
+    "history": "SOR/2000-416, s. 1; SOR/2005-192, s. 5; SOR/2014-23, s. 13",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-177.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s177.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "177.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "177.1\n(1) Subject to subsection 184(2), no person shall transport, cause the transportation of, receive or cause the reception of a pig unless the pig bears an approved tag or an approved slap tattoo that has been applied to it under section 175.01 or the pig is otherwise dealt with in accordance with that section.\n(2) Subsection (1) does not apply to the reception of pigs that are transported as described in subsection 175.01(2) if\n(a) at the time of the transportation, the departure site and the destination site are registered as being linked with each other; or\n(b) the operator of the destination site, within seven days after the pigs’ reception, reports the following information to the responsible administrator:\n(i) the location of the departure site and the location of the destination site,\n(ii) the date and time that the conveyance carrying the pigs arrived at the destination site,\n(iii) the number of pigs and pig carcasses that arrived at the destination site,\n(iv) the identification number on any approved tag applied to the pigs, and\n(v) the licence plate number or, if there is no licence plate, other identification of the conveyance.",
+    "history": "SOR/2014-23, s. 13",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 177.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-177.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s178",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "178",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "178\n(1) Subject to section 183, no person shall apply or cause the application of an approved tag issued under subsection 174(1) to an animal or the carcass of an animal that is not on the site in respect of which the approved tag was issued.\n(1.1) No person shall apply or cause the application of, to a pig, an approved slap tattoo or, in the case of pigs that are destined for export, an indicator that bears an identification number issued by a responsible administrator in respect of a site unless the pig is at that site.\n(2) No person shall apply, or cause the application of, an approved tag issued to an importer under subsection 174(3) to an animal that has not been imported by the importer.",
+    "history": "SOR/2000-416, s. 1; SOR/2014-23, s. 14; SOR/2025-47, s. 25",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-178.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s179",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "179",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "179 Except as authorized under paragraph 186(1)(a) or 187(1)(a), no person shall remove, or cause the removal of, an approved tag, or an approved tag that has been revoked, from an animal or the carcass of an animal.",
+    "history": "SOR/2000-416, s. 1; SOR/2005-192, s. 6; SOR/2010-137, s. 2",
+    "last_amended": "2010-06-17",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-179.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s180",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "180",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "180 No person shall apply, or cause the application of, an approved tag from an animal or the carcass of an animal to another animal or the carcass of another animal.",
+    "history": "SOR/2000-416, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-180.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s180.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "180.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "180.1 No person shall apply or cause the application of an approved tag to an animal or the carcass of an animal that is not listed in the definition animal in section 172.",
+    "history": "SOR/2014-23, s. 15",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 180.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-180.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s181",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "181",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "181 No person shall alter an approved tag to change its tamper-proof nature or its identification number or to make the identification number unreadable.",
+    "history": "SOR/2000-416, s. 1; SOR/2005-192, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-181.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s182",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "182",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "182 No person shall make, sell or provide a tag, chip or other indicator that so closely resembles an approved tag that it is likely to be mistaken for one.",
+    "history": "SOR/2000-416, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-182.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s183",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "183",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Tagging Site",
+    "text": "183\n(1) A bison or a bovine may be transported from its farm of origin without having an approved tag applied to it to a site for the purpose of having an approved tag applied to it at that site if\n(a) the name and address of the site is on the list that sets out tagging sites approved by the responsible administrator and is published on that administrator’s web site; and\n(b) an approved tag issued to the farm of origin under subsection 174(1) will be supplied, along with the bison or bovine, by the operator of the farm of origin or, through a prior arrangement with the manager of the tagging site, will be issued and applied to the bison or bovine at the tagging site.\n(2) The manager of a tagging site shall\n(a) ensure that the bison or bovine is not mixed with any other person’s animals that do not bear approved tags;\n(b) ensure that the approved tag is applied to the bison or bovine immediately after it arrives at the site; and\n(c) keep records, and make them available on request to the responsible administrator, of enough information about the bison or bovines received at the site to enable their origin to be traced, including\n(i) the names and addresses of the owners or persons having the possession, care or control of the animals before the transportation of the animals to the site,\n(ii) the dates of the arrival of the animals at the site, and\n(iii) the identification numbers on the approved tags applied to the animals and the dates of the application of those tags to the animals.\n(3) If the manager of a tagging site has declared in a written application that the equipment and infrastructure at the site are adequate to enable the application of an approved tag to a bison or bovine without endangering its safety or the safety of the personnel at the site, the responsible administrator shall approve the site and include the name and address of the site on its list of approved tagging sites.\n(4) If the manager of a tagging site does not comply with subsection (2) or (3), the responsible administrator shall remove the name and address of the tagging site from the list of approved tagging sites if\n(a) the responsible administrator has caused to be delivered to the manager of the tagging site a notice that\n(i) describes the non-compliance, and\n(ii) specifies the period within which the manager may rectify the non-compliance;\n(b) the person has not rectified the non-compliance within the period specified in the notice; and\n(c) the person has been given an opportunity to be heard in respect of the proposed removal.\n(5) If the responsible administrator removes the name and address of the tagging site from the list, that administrator shall, without delay,\n(a) notify the manager of the tagging site that the name and address have been removed from the list; and\n(b) cause a notice of the removal to be published on its web site.\n(6) If the name and address of a tagging site have been removed from the list, the manager of the site may reapply under subsection (3) to have the site approved as a tagging site.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 6; SOR/2005-192, s. 9; SOR/2014-23, s. 16; SOR/2015-55, s. 10(F); SOR/2025-47, s. 26",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-183.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s184",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "184",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Loss of an Approved Tag or Application of a New Approved Tag",
+    "text": "184\n(1) Subject to subsections (2) and (3), if an animal that is required to bear an approved tag does not bear an approved tag, bears an approved tag that has been revoked or loses its approved tag, the person who owns or has the possession, care or control of the animal shall immediately apply a new approved tag to it.\n(2) Subject to subsection (3), an animal that loses its approved tag while being transported may continue to be transported until it reaches the next site where it will be unloaded, and it may be received at that site only if a new approved tag is applied to the animal without delay after it is received at that site.\n(3) An animal that is received at an abattoir without an approved tag or approved slap tattoo does not have to have a new approved tag applied to it if\n(a) it is slaughtered at the abattoir;\n(b) the person who operates the abattoir keeps a record of enough information about the origin of the animal to enable the origin to be traced, including, if it is known by that person,\n(i) the number of the approved tag that was lost and, in the case of an animal to which more than one approved tag had been applied since the animal’s birth, the numbers of all of them,\n(ii) the name and address of the owner or person having the possession, care or control of the animal when it was brought to the abattoir and the date when it was brought to the abattoir, and\n(iii) the licence plate number or, if there is no licence plate, other identification of the conveyance that brought the animal to the abattoir; and\n(c) in the case of a bison or a bovine, the person who operates the abattoir reports to the responsible administrator, within 30 days after the animal is slaughtered, the information that the person is required by paragraph (b) to record in respect of the animal.\n(4) An organization that manages an animal identification system shall, if it receives the information referred to in paragraph (3)(b), report the information to the responsible administrator within 30 days after receiving it.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 7; SOR/2005-192, s. 11; SOR/2010-137, s. 3; SOR/2012-286, s. 64(F); SOR/2014-23, s. 17; SOR/2025-47, s. 27",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-184.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s185",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "185",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Loss of an Approved Tag or Application of a New Approved Tag",
+    "text": "185\n(1) Every person who applies, or causes the application of, a new approved tag to an animal, or the carcass of an animal, that does not bear an approved tag, bears an approved tag that has been revoked, or that has lost its approved tag, shall keep a record of\n(a) the number of the new approved tag; and\n(b) enough information about the origin of the animal or the carcass to enable the origin to be traced, including, if it is known by that person,\n(i) the number of the approved tag that was previously applied to the animal or carcass and, in the case of an animal or carcass to which more than one approved tag has been applied since the animal’s birth, the numbers of all of them,\n(ii) the name and address of the owner or person having the possession, care or control of the animal or carcass when it was brought to the site where the new approved tag was attached to it and the date when it was brought to the site, and\n(iii) the licence plate number or, if there is no licence plate, other identification of the conveyance that brought the animal or carcass to the site where the new approved tag was attached to it.\n(2) Subsection (1) does not apply in respect of the application of an approved tag to\n(a) an animal before it leaves its farm of origin; or\n(b) the carcass of an animal before the carcass leaves the animal’s farm of origin.\n(3) Every person who applies, or causes the application of, a new approved tag to an animal, or the carcass of an animal, that already bears an approved tag or an approved tag that has been revoked shall, within 30 days after the new approved tag is applied, report to the responsible administrator the number of the new approved tag as well as the number of the previously applied tag.\n(4) An organization that manages an animal identification system shall, if it receives the information referred to in subsection (3), report the information to the responsible administrator within 30 days after receiving it.",
+    "history": "SOR/2000-416, s. 1; SOR/2005-192, s. 12; SOR/2010-137, s. 4; SOR/2014-23, s. 18",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-185.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s186",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "186",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Animal Death or Slaughter",
+    "text": "186\n(1) If an animal bearing an approved tag is slaughtered at an abattoir or otherwise dies at an abattoir, the operator of the abattoir\n(a) may remove any tag from the animal or the animal’s carcass; and\n(b) in the case of a bison or a bovine, shall report the death of the animal and the number of the approved tag to the responsible administrator within 30 days after the death.\n(2) The operator of an abattoir where an animal bearing an approved tag or approved slap tattoo is slaughtered shall maintain the ability to identify the animal’s carcass in the abattoir until the carcass is approved for human consumption or is condemned.\n(3) If an animal bearing an approved tag or an approved tag that has been revoked is slaughtered or otherwise dies at a site other than an abattoir, the operator of the site shall keep a record of the date of slaughter or death of the animal and the identification number on its tag.\n(4) An organization that manages an animal identification system shall, if it receives the information referred to in paragraph (1)(b), report the information to the responsible administrator within 30 days after receiving it.\n(5) [Repealed, SOR/2014-23, s. 19]",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 8; SOR/2005-192, s. 13; SOR/2010-137, s. 5; SOR/2014-23, s. 19; SOR/2025-47, s. 28",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-186.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s187",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "187",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Animal Death or Slaughter",
+    "text": "187\n(1) Every person, including a renderer, dead stock operator, post-mortem laboratory official and veterinarian, who disposes of the carcass of a bison, bovine or ovine bearing an approved tag or an approved tag that has been revoked\n(a) may remove the tag from the carcass; and\n(b) shall report the identification number on the tag to the responsible administrator within 30 days after disposing of the carcass.\n(2) Every person, including a renderer, dead stock operator, post-mortem laboratory official and veterinarian, who disposes of the carcass of a bison, bovine or ovine not bearing an approved tag anywhere but on the farm of origin where the animal died shall\n(a) collect enough information about the carcass to enable the origin to be traced, including, if it is known by that person,\n(i) the site from which the carcass was removed and the date when the carcass was removed from that place, and\n(ii) the name and address of the owner or person having the possession, care or control of the carcass when it was removed from that place; and\n(b) report that information to the responsible administrator within 30 days after disposing of the carcass.\n(3) An organization that manages an animal identification system shall, if it receives the information referred to in paragraph (1)(b) or (2)(a), report that information to the responsible administrator within 30 days after receiving it.",
+    "history": "SOR/2000-416, s. 1; SOR/2005-192, s. 14; SOR/2010-137, s. 6; SOR/2014-23, s. 20",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-187.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s188",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "188",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Export",
+    "text": "188\n(1) Every person who exports a bison or bovine shall report the identification number on the animal’s approved tag to the responsible administrator within 30 days after the exportation.\n(2) Every person who exports pigs shall report the following information to the responsible administrator within seven days after the exportation:\n(a) the locations of the last sites at which the pigs were kept before they were exported and the number of pigs that were from each of those sites;\n(b) the locations to which the pigs were exported and the number of pigs that were exported to each of those locations;\n(c) the dates on which the pigs were loaded onto the conveyance by which they were exported and the number of pigs that were loaded on each of those dates;\n(d) except in the case of cull breeding pigs that are exported for immediate slaughter from a site that is used for the purpose of collecting pigs for transport to an abattoir, the identification numbers on the indicators approved by the importing country that have been applied to the pigs and that identify the last sites at which they were kept before they were exported and the number of pigs bearing each of those identification numbers; and\n(e) the licence plate number or, if there is no licence plate, other identification of the conveyance.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 9; SOR/2005-192, s. 15; SOR/2014-23, s. 21; SOR/2025-47, s. 29",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-188.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s189",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "189",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Import",
+    "text": "189\n(1) Every person who imports an animal shall\n(a) apply or cause the application of an approved tag to the animal either before importation or immediately after the animal reaches its initial destination;\n(b) in the case of a bison, bovine or ovine, report to the responsible administrator\n(i) the identification number on the animal’s approved tag, and\n(ii) enough information about the animal to allow the origin to be traced; and\n(c) in the case of a pig, report to the responsible administrator\n(i) the location of the last site at which the pig was kept before it was imported,\n(ii) the location to which the pig was imported,\n(iii) the date on which the pig was received,\n(iv) the identification number on the pig’s approved tag, and\n(v) the licence plate number or, if there is no licence plate, other identification of the conveyance by which the pig was imported.\n(2) The reports referred to in paragraphs (1)(b) and (c) shall be made\n(a) if a bison is being imported, within 60 days after importation;\n(b) if a bovine is being imported, within 30 days after importation;\n(c) if an ovine is being imported, within 7 days after importation; or\n(d) if a pig is being imported, within 7 days after importation.\n(3) Paragraphs (1)(a) and (b) do not apply to a bison, bovine or ovine that is imported for immediate slaughter.\n(4) Paragraph (1)(a) does not apply to an animal bearing an indicator of a foreign country if the Minister determines that the indicator meets the criteria set out in subsection 173(2) and that the identification number on the indicator can be entered and tracked in the responsible administrator’s database.\n(5) For the purposes of subsections 175(3) and 185(3) and sections 175.01, 175.1, 176 to 177.1, 179 to 181, and 186 to 189, if an imported animal bears an indicator of a foreign country and the Minister determines that the indicator meets the criteria set out in subsection 173(2) and that the identification number on the indicator can be entered and tracked in the responsible administrator’s database, the indicator is deemed to be an approved tag that was issued and applied to the animal in accordance with this Part.",
+    "history": "SOR/2000-416, s. 1; SOR/2003-409, s. 10; SOR/2005-192, s. 16(F); SOR/2014-23, s. 22; SOR/2025-47, s. 30",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-189.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s189.1",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "189.1",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Information Obtained by a Responsible Administrator",
+    "text": "189.1 A responsible administrator shall maintain a database and other records obtained under this Part.",
+    "history": "SOR/2014-23, s. 23",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 189.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-189.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s189.2",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "189.2",
+    "marginal_note": "",
+    "part": "PART XV - Animal Identification",
+    "division": "",
+    "heading": "Information Obtained by a Responsible Administrator",
+    "text": "189.2\n(1) If a person who is a responsible administrator obtains information under this Part in relation to an animal or the carcass of an animal and that animal or carcass was previously located in a province in respect of which the person is not the responsible administrator, the person shall provide that information without delay to the responsible administrator in respect of the province in which that animal or carcass was located.\n(2) A responsible administrator may allow persons to have access to the information that that administrator obtains under this Part for the purpose of providing services in relation to the database if those persons agree in writing not to disclose the information to any other person.\n(3) Every responsible administrator shall allow the Agency to have access to the information that that administrator obtains under this Part.\n(4) A responsible administrator shall allow any person to have access to the information that that administrator obtains under this Part if the Agency advises that administrator that the access is provided for in an agreement or memorandum of understanding that the Agency has entered into under subsection 14(1) of the Canadian Food Inspection Agency Act.\n(5) If a person (in this subsection referred to as the “former administrator”) ceases to be the responsible administrator for animals of all or part of a genus, species or subspecies that are located in a province and another person (in this subsection referred to as the “new administrator”) becomes the responsible administrator for animals of that genus, species or subspecies or of that part that are located in that province, the former administrator shall\n(a) provide to the new administrator the information that the former administrator has obtained under this Part; and\n(b) after receiving from the new administrator an acknowledgement in writing that the transferred information has been entered successfully into the database or other records maintained by the new administrator, permanently delete that information from the database and other records maintained by the former administrator except if the former administrator has the express, free and informed consent of any person to whom the information relates to retain that information.",
+    "history": "SOR/2014-23, s. 23",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 189.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-189.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s190",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "190",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "190 The following definitions apply in this Part.\naquatic animal means any finfish, mollusc or crustacean, or any part of a finfish, mollusc or crustacean at any life stage, as well as any germplasm of those animals. (animal aquatique)\neviscerated, in relation to a finfish, means that the internal organs, excluding the brain and gills, have been removed. (éviscéré)\nfinfish means any cold-blooded aquatic vertebrate possessing fins and gills. (poisson à nageoires)\ngermplasm means semen, male or female germ cells, or genetic material taken from a male or female germ cell for the purpose of producing a zygote. (matériel génétique)\noffal, in relation to an aquatic animal, means waste portions including the visceral and non-visceral organs, cut-offs and raw material. (abats)\nspecies means, in respect of germplasm, the species of the aquatic animal that it is from. (espèce)\nSusceptible Species of Aquatic Animals List means the document entitled Susceptible Species of Aquatic Animals that is published on the Agency’s website, as amended from time to time. (liste des espèces d’animaux aquatiques vulnérables)",
+    "history": "SOR/2010-296, s. 3; SOR/2021-41, s. 2",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-190.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s191",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "191",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Aquatic Animals Set Out in the Susceptible Species of Aquatic Animals List",
+    "text": "191 No person shall import an aquatic animal set out in the Susceptible Species of Aquatic Animals List except in accordance with a permit issued under section 160.",
+    "history": "SOR/2010-296, s. 4; SOR/2021-41, s. 6",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-191.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s192",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "192",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Pet Aquatic Animals",
+    "text": "192\n(1) Despite section 191, an aquatic animal set out in the Susceptible Species of Aquatic Animals List may be imported without a permit for use as a pet if\n(a) the aquatic animal is a member of one of the following species:\n(i) Barbonymus gonionotus,\n(ii) Carassius auratus,\n(iii) Colisa lalia,\n(iv) Danio rerio,\n(v) Glossogobius giuris,\n(vi) Osphronemus goramy,\n(vii) Oxyeleotris marmorata,\n(viii) Puntius sophore,\n(ix) Symphysodon discus,\n(x) Toxotes chatareus,\n(xi) Trichogaster pectoralis, or\n(xii) Trichogaster trichopterus;\n(b) the aquatic animal has not been taken to a show or display outside Canada;\n(c) the aquatic animal is imported by its owner;\n(d) the aquatic animal is accompanied or picked up by its owner at the point of entry into Canada; and\n(e) the owner presents proof of the owner’s identity and his or her ownership of the aquatic animal to the inspector.\n(2) An aquatic animal imported under subsection (1) shall be kept in an aquarium in the household of its owner, and the owner shall not, for the year following the importation, expose it to any aquatic animals other than those kept in the household.\n(3) The owner of an aquatic animal imported under subsection (1) shall not, in the period of 90 days after the importation, import another aquatic animal under that subsection.\n(4) The owner of an aquatic animal imported under subsection (1) shall keep the records of the importation, including the documents required under paragraph (1)(e).",
+    "history": "SOR/2010-296, s. 4; SOR/2021-41, s. 3; SOR/2021-41, s. 6",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-192.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s193",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "193",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Aquatic Animals for Personal Use",
+    "text": "193\n(1) Despite section 191, an aquatic animal set out in the Susceptible Species of Aquatic Animals List may be imported without a permit if\n(a) the aquatic animal is imported by a person for his or her personal use;\n(b) the person brings the aquatic animal into Canada or picks it up at the point of entry into Canada; and\n(c) the person presents, to the inspector, proof of his or her identity and proof of the manner in which he or she acquired the aquatic animal.\n(2) The quantity of aquatic animals that may be imported under subsection (1) shall not exceed\n(a) four crustaceans;\n(b) three kilograms of molluscs; and\n(c) ten finfish that are not eviscerated.",
+    "history": "SOR/2010-296, s. 4; SOR/2021-41, s. 6",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-193.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s194",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "194",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Aquatic Animals not Set Out in the Susceptible Species of Aquatic Animals List",
+    "text": "194 No person shall import an aquatic animal that is not set out in the Susceptible Species of Aquatic Animals List unless it is accompanied by a document that is satisfactory to an inspector and that includes the following information:\n(a) the name and address of the exporter;\n(b) the name and address of the importer;\n(c) the taxonomic name of the aquatic animal, the life stage, and the number being imported, if more than one; and\n(d) the country in which the aquatic animal was born or where the germplasm came from and, in the case of an aquatic animal, whether it was born in captivity or in the wild.",
+    "history": "SOR/2010-296, s. 4; SOR/2021-41, s. 6",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-194.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s195",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "195",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Importation of Carcasses and Offal",
+    "text": "195 No person shall import into Canada, except in accordance with a permit issued under section 160\n(a) the carcass or a part of the carcass of a finfish set out in the Susceptible Species of Aquatic Animals List for use as bait, for use in feeding to, or manufacturing feed for aquatic animals, for research or diagnosis or, if the carcass has not been eviscerated, for any purpose that will produce offal or effluent containing anything from the finfish;\n(b) the carcass or a part of the carcass of a mollusc set out in the Susceptible Species of Aquatic Animals List, for use as bait, for use in feeding to, or manufacturing feed for aquatic animals, for research or diagnosis, or for any purpose that will produce offal or effluent containing anything from the mollusc;\n(c) the carcass or a part of the carcass of a crustacean set out in the Susceptible Species of Aquatic Animals List, for use as bait, for use in feeding to, or manufacturing feed for aquatic animals, for research or diagnosis, or for any purpose that will produce offal or effluent containing anything from the crustacean; or\n(d) offal from a finfish, mollusc or crustacean set out in the Susceptible Species of Aquatic Animals List, for use as bait, for use in feeding to, or manufacturing feed for aquatic animals, for research or diagnosis, or for any purpose that will produce effluent containing anything from that offal.",
+    "history": "SOR/2010-296, s. 4; SOR/2021-41, s. 4(E); SOR/2021-41, s. 6",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-195.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s196",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "196",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Eradication Areas",
+    "text": "196 Each province, each territory, and the territorial sea and contiguous zone of Canada taken together, is established as an eradication area in which\n(a) any finfish, mollusc or crustacean set out in the Susceptible Species of Aquatic Animals List may be inspected, segregated and tested for any disease listed in the schedule to the Reportable Diseases Regulations; and\n(b) disease eradication programs may be instituted for preventing the spread of any disease listed in the schedule to the Reportable Diseases Regulations.",
+    "history": "SOR/2010-296, s. 5; SOR/2021-41, s. 6",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-196.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s197",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "197",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Eradication Areas",
+    "text": "197 Every owner or person having the possession, care or control of an aquatic animal or a thing in an eradication area shall, when requested to do so by a veterinary inspector, by an inspector or by an accredited veterinarian with the approval of a veterinary inspector, permit tests to be conducted on the aquatic animal or the thing for any of the diseases listed in the schedule to the Reportable Diseases Regulations.",
+    "history": "SOR/2010-296, s. 5; SOR/2019-99, s. 17",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-197.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s198",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "198",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Eradication Areas",
+    "text": "198\n(1) The Minister may declare an eradication area, or a part of one, to be an infected area with respect to any of the diseases of aquatic animals listed in the schedule to the Reportable Diseases Regulations if the disease has been identified in the eradication area, or part of it, and may designate the aquatic animals susceptible to that disease, unless\n(a) the infected animals and any things that have been exposed to the disease have been treated or disposed of in a manner that satisfies a veterinary inspector that the disease has been eliminated from the eradication area or part of it, and the result of an epidemiological examination satisfies the veterinary inspector in charge of the examination that the disease has been eradicated from the eradication area or part of it; or\n(b) the animals, things or disease are located in a containment facility.\n(2) The Minister may declare an eradication area, or a part of one, to be a free area with respect to any of the diseases of aquatic animals listed in the schedule to the Reportable Diseases Regulations if he or she is satisfied that\n(a) the eradication area, or part of it, is free of that disease, based on one or more of the following factors:\n(i) the amount of time since the disease was last identified in the area or part of it,\n(ii) the examination of all suspected outbreaks and the decision by the veterinary inspector that the disease is not present,\n(iii) the actions taken to eradicate the disease, if it was identified, and the success of those actions, based on the factors set out in paragraphs (1)(a) and (b),\n(iv) the disease detection activities are sufficient to detect the presence of the disease,\n(v) the measures taken to prevent the introduction of the disease into the eradication area, or part of it, and the ability to enforce those measures,\n(vi) the physical barriers to the spread of the disease,\n(vii) any other scientific information relevant to the disease, and\n(viii) the separation of the free area, or part of it, from any infected area by a buffer area; and\n(b) disease detection activities sufficient to detect the presence of the disease are maintained while the declaration is in effect.\n(3) The Minister may declare an eradication area, or a part of one, to be a buffer area for any of the diseases listed in the schedule to the Reportable Diseases Regulations if he or she is satisfied that even though the disease has not been detected within the eradication area, or part of it, that area or part of it is at risk of becoming infected, because of its epidemiological relationship to an infected area.\n(4) The Minister may declare an eradication area, or a part of one, to be a provisionally free area for any of the diseases listed in the schedule to the Reportable Diseases Regulations if the eradication area or part of it is not an infected area, free area or buffer area.\n(5) Any declaration under this section shall include a description of the eradication area, or part of it, the name of the disease on which the declaration is based and the list of the species of aquatic animals and carcasses or parts of carcasses of those aquatic animals that are susceptible to that disease.",
+    "history": "SOR/2010-296, s. 5; SOR/2019-99, s. 18(F)",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-198.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s199",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "199",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Movement of Aquatic Animals",
+    "text": "199\n(1) No person shall move, or cause to be moved, an aquatic animal or a thing specified in a declaration made under subsection 198(1) from an eradication area, or a part of one, that has been declared an infected area for a disease named in the declaration, to a free area, buffer area or provisionally free area for that disease, except in accordance with a permit issued under section 160.\n(2) No person shall move, or cause to be moved, an aquatic animal or a thing specified in a declaration made under subsection 198(3) from an eradication area, or a part of one, that has been declared a buffer area for a disease named in the declaration, to a free area, another buffer area or a provisionally free area for that disease, except in accordance with a permit issued under section 160.\n(3) No person shall move, or cause to be moved, an aquatic animal or thing specified in a declaration made under subsection 198(4) from an eradication area, or a part of one, that has been declared a provisionally free area for a disease named in the declaration, to a free area for that disease, except in accordance with a permit issued under section 160.",
+    "history": "SOR/2010-296, s. 5",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-199.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s200",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "200",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Movement of Aquatic Animals",
+    "text": "200 If, in the opinion of the Minister, an aquatic animal is moved into an area in violation of section 199, the Minister may order that the aquatic animal be taken back without delay to the area from which it was moved or to an area of equal or lesser health status.",
+    "history": "SOR/2010-296, s. 5",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-200.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s201",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "201",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "Marking of Aquatic Animals",
+    "text": "201 If an aquatic animal is tested for a disease listed in the schedule to the Reportable Diseases Regulations or a disease named in Schedule VII and the animal reacts positively to the test, the owner of the animal shall ensure that it is marked with an identifier appropriate to the species or that its container is identified as containing an infected animal.",
+    "history": "SOR/2010-296, s. 5",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-201.html"
+  },
+  {
+    "id": "C.R.C.,_c._296-s202",
+    "act_code": "C.R.C.,_c._296",
+    "act_short": "Health of Animals Regs",
+    "act_name": "Health of Animals Regulations",
+    "section": "202",
+    "marginal_note": "",
+    "part": "PART XVI - Aquatic Animals",
+    "division": "",
+    "heading": "General",
+    "text": "202 If, under this Part, a permit, certificate or other document is required for the removal or transportation of an aquatic animal, the person having the possession, care or control of the aquatic animal shall, when requested to do so by an inspector or peace officer appointed under the Act, produce the permit, certificate or other document.",
+    "history": "SOR/2010-296, s. 5",
+    "last_amended": "2010-12-10",
+    "current_to": "2025-12-02",
+    "citation": "Health of Animals Regs, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._296/section-202.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/C.R.C.,_c._870.json b/data/processed/C.R.C.,_c._870.json
new file mode 100644
index 0000000000000000000000000000000000000000..3dea74831a6fae365580a1831e9da2e96f53c970
--- /dev/null
+++ b/data/processed/C.R.C.,_c._870.json
@@ -0,0 +1,29752 @@
+[
+  {
+    "id": "C.R.C.,_c._870-sA.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.001",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "General",
+    "text": "A.01.001 These Regulations may be cited as the Food and Drug Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.002",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "General",
+    "text": "A.01.002 These Regulations, where applicable, prescribe the standards of composition, strength, potency, purity, quality or other property of the article of food or drug to which the standards refer.",
+    "history": "SOR/2024-244, s. 1",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.003",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "General",
+    "text": "A.01.003 [Repealed, SOR/94-289, s. 1]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.010",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.010 In these Regulations,\nacceptable method means a method of analysis or examination designated by the Minister as acceptable for use in the administration of the Act and these Regulations; (méthode acceptable)\nAct means the Food and Drugs Act, except in Parts G and J; (Loi)\ncommon-law partner has the same meaning as in section 2 of the Criminal Code; (conjoint de fait)\ncubic centimetre and its abbreviation cc. shall be deemed to be interchangeable with the term millilitre and its abbreviation ml.; (centimètre cube)\nDirector[Repealed, SOR/2018-69, s. 1]\ninner label means the label on or affixed to an immediate container of a food or drug; (étiquette intérieure)\nLot number means any combination of letters, figures, or both, by which any food or drug can be traced in manufacture and identified in distribution; (numéro de lot)\nmanufacturer[Repealed, SOR/97-12, s. 1]\nmanufacturer or distributor means a person, including an association or partnership, who under their own name, or under a trade-, design or word mark, trade name or other name, word or mark controlled by them, sells a food or drug; (fabricant or distributeur)\nofficial method means a method of analysis or examination designated as such by Minister for use in the administration of the Act and these Regulations; (méthode officielle)\nouter label means the label on or affixed to the outside of a package of a food or drug; (étiquette extérieure)\nprescription drug means a drug that is set out in the Prescription Drug List, as amended from time to time, or a drug that is part of a class of drugs that is set out in it; (drogue sur ordonnance)\nPrescription Drug List means the list established by the Minister under section 29.1 of the Act; (Liste des drogues sur ordonnance)\nprincipal display panel has the same meaning as in the Consumer Packaging and Labelling Regulations; (espace principal)\nsecurity package means a package having a security feature that provides reasonable assurance to consumers that the package has not been opened prior to purchase. (emballage de sécurité)",
+    "history": "SOR/84-300, s. 1(F); SOR/85-141, s. 1; SOR/89-455, s. 1; SOR/97-12, s. 1; SOR/2000-353, s. 1; SOR/2001-272, s. 5; SOR/2003-135, s. 1; SOR/2013-122, s. 1; SOR/2018-69, ss. 1, 27; SOR/2022-197, s. 1",
+    "last_amended": "2022-09-27",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.011",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.011 The Minister shall, upon request, furnish copies of official methods.",
+    "history": "SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.012",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.012 The Minister shall, upon request, indicate that a method is acceptable or otherwise upon its submission to him for a ruling.",
+    "history": "SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.013",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.013 Where a food, drug, vitamin or cosmetic has more than one name, whether proper or common, a reference in these Regulations to the food, drug, vitamin or cosmetic by any of its names is deemed to be a reference to the food, drug or vitamin by all of its names.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.014",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.014 When a lot number is required by these Regulations to appear on any article, container, package or label it shall be preceded by one of the following designations:\n(a) “Lot number”;\n(b) “Lot No.”;\n(c) “Lot”; or\n(d) “(L)”.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.015",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.015\n(1) Subject to subsection (2), any statement, information or declaration that is required by these Regulations to appear on the label of any drug shall be in either the French or the English language in addition to any other language.\n(2) The adequate directions for use required to be shown on the inner and outer labels of a drug under subparagraph C.01.004(1)(c)(iii) or paragraph C.04.009(2)(f) shall be in English and French if the drug is available for sale without prescription in an open self-selection area.",
+    "history": "SOR/85-140, s. 1; SOR/2024-238, s. 1",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.016",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.016 All information that is required by these Regulations to appear on a label of a food or a drug, other than a drug for human use in dosage form, shall be\n(a) clearly and prominently displayed on the label; and\n(b) readily discernible to the purchaser or consumer under the customary conditions of purchase and use.",
+    "history": "SOR/2014-158, s. 1; SOR/2022-143, s. 1(F)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.017",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "A.01.017 Every label of a drug for human use in dosage form shall meet the following conditions:\n(a) the information that is required by these Regulations to appear on the label shall be\n(i) prominently displayed on it,\n(ii) readily discernible to the purchaser or consumer under the customary conditions of purchase and use, and\n(iii) expressed in plain language; and\n(b) the format of the label, including the manner in which its text and any graphics are displayed on it, shall not impede comprehension of the information referred to in paragraph (a).",
+    "history": "SOR/2014-158, s. 2",
+    "last_amended": "2015-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.020 and A.01.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.020 and A.01.021",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Analysts; Inspectors",
+    "text": "A.01.020 and A.01.021 [Repealed, SOR/81-935, s. 1]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.020 and A.01.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.020 and A.01.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.022",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Analysts; Inspectors",
+    "text": "A.01.022 An inspector shall perform the functions and duties and carry out the responsibilities in respect of foods and drugs prescribed by the Act, and these Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.023",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Analysts; Inspectors",
+    "text": "A.01.023 The authority of an inspector extends to and includes the whole of Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.024",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Analysts; Inspectors",
+    "text": "A.01.024 The certificate of designation required pursuant to subsection 22(2) of the Act shall\n(a) certify that the person named therein is an inspector for the purpose of the Act; and\n(b) be signed by\n(i) the Minister and the person named in the certificate, in the case of an inspector on the staff of the Department.\n(ii) [Repealed, SOR/2000-184, s. 60]",
+    "history": "SOR/80-500, s. 1; SOR/92-626, s. 1; SOR/95-548, s. 5; SOR/2000-184, s. 60; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.025",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Analysts; Inspectors",
+    "text": "A.01.025 If authorized by a regulation made pursuant to the Broadcasting Act, inspectors shall act as representatives of the Canadian Radio-television and Telecommunications Commission for the purpose of enforcing the provisions of regulations made by the Canadian Radio-Television and Telecommunications Commission concerning the advertising of any article to which the Food and Drugs Act applies, or concerning recommendations for the prevention, treatment or cure of a disease or ailment.",
+    "history": "SOR/2022-197, s. 2",
+    "last_amended": "2022-09-27",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.026",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Analysts; Inspectors",
+    "text": "A.01.026 An inspector may, for the proper administration of the Act or these Regulations, take photographs of\n(a) any article that is referred to in subsection 23(2) of the Act;\n(b) any place where, on reasonable grounds, he believes any article referred to in paragraph (a) is manufactured, prepared, preserved, packaged or stored; and\n(c) anything that, on reasonable grounds, he believes is used or capable of being used for the manufacture, preparation, preservation, packaging or storing of any article referred to in paragraph (a).",
+    "history": "SOR/90-814, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.040",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Importations",
+    "text": "A.01.040 Subject to section A.01.044, no person shall import into Canada for sale a food or drug the sale of which in Canada would constitute a violation of the Act or these Regulations.",
+    "history": "SOR/92-626, s. 2(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.041",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Importations",
+    "text": "A.01.041 An inspector may examine and take samples of any food or drug sought to be imported into Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.042",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Importations",
+    "text": "A.01.042 If an inspector examines or takes a sample of a food or drug under section A.01.041, the inspector may submit it to an analyst for analysis or examination.",
+    "history": "SOR/2017-18, s. 1(E)",
+    "last_amended": "2017-02-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.043",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Importations",
+    "text": "A.01.043 If an inspector, on examination of a sample of a food or drug or on receipt of a report of an analyst of the result of an analysis or examination of the sample, is of the opinion that the sale of the food or drug in Canada would constitute a violation of the Act or these Regulations, the inspector shall so notify in writing the collector of customs concerned and the importer.",
+    "history": "SOR/84-300, s. 2(E); SOR/2017-18, s. 2",
+    "last_amended": "2017-02-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.044",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Importations",
+    "text": "A.01.044\n(1) Where a person seeks to import a food or drug into Canada for sale and the sale would constitute a violation of the Act or these Regulations, that person may, if the sale of the food or drug would be in conformity with the Act and these Regulations after its relabelling or modification, import it into Canada on condition that\n(a) the person gives to an inspector notice of the proposed importation; and\n(b) the food or drug will be relabelled or modified as may be necessary to enable its sale to be lawful in Canada.\n(2) No person shall sell a food or drug that has been imported into Canada under subsection (1) unless the food or drug has been relabelled or modified within three months after the importation or within such longer period as may be specified by\n(a) in the case of a drug, the Minister; or\n(b) in the case of food, the Minister or the President of the Canadian Food Inspection Agency.",
+    "history": "SOR/92-626, s. 3; SOR/95-548, s. 5; SOR/2000-184, s. 61; SOR/2000-317, s. 18; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.045",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Exports",
+    "text": "A.01.045 A certificate referred to in section 37 of the Act shall be signed and issued by the exporter in the form set out in Appendix III.",
+    "history": "SOR/80-318, s. 1; SOR/90-814, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.046",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Exports",
+    "text": "A.01.046 An exporter that issues a certificate referred to in paragraph 37(1)(c) of the Act in respect of a drug shall retain a copy of the certificate for five years after the day on which the drug is exported.",
+    "history": "SOR/2022-100, s. 1",
+    "last_amended": "2022-12-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.047",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Exports",
+    "text": "A.01.047\n(1) For the purposes of paragraph 37(1)(d) of the Act, a drug that, by virtue of paragraph A.01.048(a), is required to be fabricated, packaged/labelled, tested, distributed or wholesaled in accordance with an establishment licence must be fabricated, packaged/labelled, tested, distributed or wholesaled by the holder of such a licence that has paid fees in connection with the licence in accordance with the Fees in Respect of Drugs and Medical Devices Order.\n(2) Words and expressions used in this section have the same meaning as in subsection C.01A.001(1).",
+    "history": "SOR/2022-100, s. 1",
+    "last_amended": "2022-12-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.048",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Exports",
+    "text": "A.01.048 For the purposes of subsection 37(1.2) of the Act, the following provisions are prescribed in relation to drugs:\n(a) the provisions of Division 1A of Part C;\n(b) the provisions of Division 2 of Part C, except section C.02.003.2 and paragraphs C.02.009(5)(b), C.02.016(3)(b) and C.02.018(3)(c);\n(c) sections C.03.001 to C.03.013; and\n(d) sections C.04.001 to C.04.006.",
+    "history": "SOR/2022-100, s. 1; SOR/2024-238, s. 2",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.049",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.049",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Transhipments",
+    "text": "A.01.049 For the purposes of paragraph 38(c) of the Act, all drugs must be in bond.",
+    "history": "SOR/2022-100, s. 1",
+    "last_amended": "2022-12-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.049",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.049.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.050",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Sampling",
+    "text": "A.01.050 When taking a sample of an article under paragraph 23(2)(i) of the Act, an inspector shall inform the owner of the article or the person from whom the sample is being obtained of the inspector’s intention to submit the sample or a part of it to an analyst for analysis or examination, and\n(a) where, in the opinion of the inspector, division of the procured quantity would not interfere with analysis or examination\n(i) divide the quantity into three parts,\n(ii) identify the three parts as the owner’s portion, the sample, and the duplicate sample and where only one part bears the label, that part shall be identified as the sample,\n(iii) seal each part in such a manner that it cannot be opened without breaking the seal, and\n(iv) deliver the part identified as the owner’s portion to the owner or the person from whom the sample was obtained and forward the sample and the duplicate sample to an analyst for analysis or examination; or\n(b) where, in the opinion of the inspector, division of the procured quantity would interfere with analysis or examination\n(i) identify the entire quantity as the sample,\n(ii) seal the sample in such a manner that it cannot be opened without breaking the seal, and\n(iii) forward the sample to an analyst for analysis or examination.",
+    "history": "SOR/90-814, s. 3; SOR/2021-46, s. 1",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.051",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Sampling",
+    "text": "A.01.051 Where the owner or the person from whom the sample was obtained objects to the procedure followed by an inspector under section A.01.050 at the time the sample was obtained, the inspector shall follow both procedures set out in that section if the owner or the person from whom the sample was obtained supplies him with a sufficient quantity of the article.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.060",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Tariff of Fees",
+    "text": "A.01.060 The cost of analysing a sample other than for the purpose of the Act, for a department of the Government of Canada for the purpose of legal action is $15.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.060.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.060.1",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Labelling of Food and Drugs in Pressurized Containers",
+    "text": "A.01.060.1 In sections A.01.061 and A.01.062,\nflame projection means the ability of the pressurized contents of an aerosol container to ignite and the length of that ignition, when tested in accordance with official method DO-30, Determination of Flame Projection, dated October 15, 1981; (projection de flamme)\nflashback means that part of the flame projection that extends from its point of ignition back to the aerosol container when tested in accordance with official method DO-30, Determination of Flame Projection, dated October 15, 1981; (retour de flamme)\nprincipal display panel[Repealed, SOR/2000-353, s. 2]",
+    "history": "SOR/92-15, s. 1; SOR/2000-353, s. 2; SOR/2001-272, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.060.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.060.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.061",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Labelling of Food and Drugs in Pressurized Containers",
+    "text": "A.01.061\n(1) Subject to section A.01.063, in the case of a food or a drug packaged in a disposable metal container designed to release pressurized contents by use of a manually operated valve that forms an integral part of the container, the principal display panel of the inner and outer labels of the food or drug shall display, in accordance with sections 15 to 18 of the Consumer Chemicals and Containers Regulations, as they read on September 30, 2001, the following information:\n(a) the hazard symbol set out in Column II of item 10 of Schedule II to those Regulations, accompanied by the signal word “CAUTION / ATTENTION”; and\n(b) the primary hazard statement “CONTAINER MAY EXPLODE IF HEATED. / CE CONTENANT PEUT EXPLOSER S’IL EST CHAUFFÉ.”.\n(2) Subject to section A.01.063, one panel of the inner and outer labels of a food or drug referred to in subsection (1) shall display, in the size required by paragraph 19(1)(b) of the Consumer Chemicals and Containers Regulations, as they read on September 30, 2001, the following additional hazard statement:\n“Contents under pressure. Do not place in hot water or near radiators, stoves or other sources of heat. Do not puncture or incinerate container or store at temperatures over 50°C.\nContenu sous pression. Ne pas mettre dans l’eau chaude ni près des radiateurs, poêles ou autres sources de chaleur. Ne pas percer le contenant, ni le jeter au feu, ni le conserver à des températures dépassant 50 °C.”\n(3) The requirements of subsections (1) and (2) do not apply in relation to a drug or food if the Minister determines that the design of the container, the materials used in its construction or the incorporation of a safety device eliminate its potential hazard.",
+    "history": "SOR/81-616, s. 1; SOR/85-1023, s. 1; SOR/92-15, s. 2; SOR/2001-272, s. 7; SOR/2018-69, s. 2",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.062",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Labelling of Food and Drugs in Pressurized Containers",
+    "text": "A.01.062\n(1) Subject to section A.01.063, if a food or drug is packaged in a container described in subsection A.01.061(1) and has a flame projection of a length set out in column I of any of items 1 to 3 of the table to this subsection or a flashback as set out in column I of item 4 of that table, as determined by official method DO-30, Determination of Flame Projection, dated October 15, 1981, the principal display panel of the inner and outer labels of the food or drug shall display, in accordance with sections 15 to 18 of the Consumer Chemicals and Containers Regulations, as they read on September 30, 2001, the following information:\n(a) the hazard symbol set out in Column II of the same item;\n(b) in both official languages, the signal word set out in Column III of the same item; and\n(c) in both official languages, the primary hazard statement set out in Column IV of the same item.\nTABLE IS NOT DISPLAYED, SEE SOR/81-616, S. 2; SOR/92-15, S. 3\n(2) In addition to the requirements of subsection (1), one panel of the inner label and outer labels of a food or drug referred to in that subsection shall display, in the size required by paragraph 19(1)(b) of the Consumer Chemicals and Containers Regulations, as they read on September 30, 2001, the following additional hazard statement:\n“Do not use in presence of open flame or spark.\nNe pas utiliser en présence d’une flamme nue ou d’étincelles.”",
+    "history": "SOR/81-616, s. 2; SOR/82-429, s. 1; SOR/85-1023, s. 2; SOR/92-15, s. 3; SOR/2001-272, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.063",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.063",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Labelling of Food and Drugs in Pressurized Containers",
+    "text": "A.01.063\n(1) Where the labelled net contents of a container of a food or drug described in subsection A.01.061(1) or A.01.062(1) does not exceed 60 millilitres or 60 grams, the inner label may show only the information described in paragraph A.01.061(1)(a) or paragraphs A.01.062(1)(a) and (b), as the case may be.\n(2) Where the labelled net contents of a container of a food or drug described in subsection A.01.061(1) or A.01.062(1) exceeds 60 millilitres or 60 grams but does not exceed 120 millilitres or 120 grams, the inner label may show only the information described in subsection A.01.061(1) or subsection A.01.062(1), as the case may be.\n(3) Where the labelled net quantity, in a container, of a food or drug referred to in subsection A.01.061(1) or A.01.062(1) is less than 30 mL or 30 g, the hazard symbol shall be of such size as to be capable of being circumscribed by a circle with a diameter of at least 6 mm.\n(4) Where a container of a food or drug, described in subsection (1) or (2) is sold in a package, the outer label may show only the information described in subsection A.01.061(2) and, where applicable, subsection A.01.062(2).",
+    "history": "SOR/81-616, s. 2; SOR/92-15, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.063",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.063.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.064",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.064",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Labelling of Food and Drugs in Pressurized Containers",
+    "text": "A.01.064 [Repealed, SOR/93-243, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.064",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.064.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.065",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.065",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Security Packaging",
+    "text": "A.01.065\n(1) In this section, drug for human use means a drug that is intended for human use, whether the drug is\n(a) a mouthwash;\n(b) to be inhaled, ingested or inserted into the body; or\n(c) for ophthalmic use.\n(2) Subject to subsection (3), no person shall sell or import a drug for human use that is packaged and available to the general public in a self-service display, unless the drug is contained in a security package.\n(3) Subsection (2) does not apply to lozenges.\n(4) Subject to subsection (5), a statement or illustration that draws attention to the security feature of the security package referred to in subsection (2) shall be carried\n(a) on the inner label of the package; and\n(b) if the security feature is a part of the outer package, on the outer label.\n(5) Subsection (4) does not apply if the security feature of a security package is self-evident and is an integral part of the immediate product container.",
+    "history": "SOR/85-141, s. 2; SOR/88-323, s. 1; SOR/92-664, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.065",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.065.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.066",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Application",
+    "text": "A.01.066 Sections A.01.067 and A.01.068 do not apply to\n(a) a drug included in Schedule I, II, III, IV or V to the Controlled Drugs and Substances Act; or\n(b) a prescription drug.",
+    "history": "SOR/2007-288, s. 1; SOR/2013-122, s. 2",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.067",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.067",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Advertising",
+    "text": "A.01.067 A drug is exempt from subsection 3(1) of the Act with respect to its advertisement to the general public as a preventative, but not as a treatment or cure, for any of the diseases, disorders or abnormal physical states referred to in Schedule A.1 to the Act.",
+    "history": "SOR/2007-288, s. 1; SOR/2021-46, s. 10",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.067",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.067.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.068",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.068",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Sale",
+    "text": "A.01.068 A drug is exempt from subsection 3(2) of the Act with respect to its sale by a person where the drug is represented by label or is advertised by that person to the general public as a preventative, but not as a treatment or cure, for any of the diseases, disorders or abnormal physical states referred to in Schedule A.1 to the Act.",
+    "history": "SOR/2007-288, s. 1; SOR/2021-46, s. 10",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.068",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.068.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sA.01.069",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "A.01.069",
+    "marginal_note": "",
+    "part": "PART A - Administration",
+    "division": "",
+    "heading": "Non-application",
+    "text": "A.01.069 These Regulations do not apply to a drug referred to in paragraph (b) or (c) of the definition biocide in subsection 1(1) of the Biocides Regulations.",
+    "history": "SOR/2024-110, s. 76",
+    "last_amended": "2025-05-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. A.01.069",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-A.01.069.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.001\n(1) In this Part,\nagricultural chemical means any substance that is used, or represented for use, in or on a food during its production, storage or transport, and whose use results, or may reasonably be expected to result, in a residue, component or derivative of that substance in or on a food and includes any pest control product as defined in subsection 2(1) of the Pest Control Products Act, plant growth regulator, fertilizer or any adjuvant or carrier used with that substance. This definition does not include any\n(a) food additive that is set out in, and used in accordance with, the Lists of Permitted Food Additives,\n(b) nutritive substance that is used, recognized or commonly sold as food or as an ingredient of food,\n(c) vitamin, mineral nutrient or amino acid,\n(c.1) supplemental ingredient,\n(d) essential oil, flavouring preparation, natural extractive, oleoresin, seasoning or spice,\n(e) food packaging material or any substance of which that material is composed, or\n(f) drug recommended for administration to animals that may be consumed as food; (produit chimique agricole)\navailable display surface, in respect of a prepackaged product, means\n(a) the bottom of an ornamental container or the total surface area of both sides of a tag attached to the ornamental container, whichever is greater,\n(b) the total surface area of both sides of a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, and\n(c) the total surface area of any other package, excluding the bottom if the contents of the package leak out or are damaged when the package is turned over,\nbut does not include\n(d) any area of a package on which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase,\n(e) any part of a package that is intended to be destroyed when it is opened, other than a package of a food that is intended to be consumed by one person at a single eating occasion, or\n(f) the area occupied by the universal product code; (surface exposée disponible)\nclose proximity, in respect of information that is shown on a label or a sign, means immediately adjacent to the information and without any intervening printed, written or graphic material; (à proximité)\ncommon name, in respect of a food, means\n(a) the name of the food printed in boldface type, but not in italics, in a section of the Food Compositional Standards Document;\n(b) the name of the food printed in boldface type, but not in italics, in a section of the Standards of Identity Document, as defined in section 1 of the Safe Food for Canadians Regulations; or\n(c) in any other case, the name by which it is generally known or a name that is not generic and that describes the food; (nom usuel)\nCommon Names for Ingredients and Components Document means the document entitled Common Names for Ingredients and Components, prepared by the Canadian Food Inspection Agency and published on its website, as amended from time to time; (document sur les noms usuels d’ingrédients et de constituants)\ncomponent means an individual unit of food that is combined as an individual unit of food with one or more other individual units of food to form an ingredient; (constituant)\ndaily value means, in respect of a nutrient, the quantity applicable to the nutrient according to subsection B.01.001.1(2); (valeur quotidienne)\nDirectory of NFT Formats means the document entitled Nutrition Labelling – Directory of Nutrition Facts Table Formats published by the Government of Canada on its website, as amended from time to time; (Répertoire des modèles de TVN)\nDirectory of Nutrition Symbol Specifications means the document entitled Nutrition Labelling — Directory of Nutrition Symbol Specifications, published by the Government of Canada on its website, as amended from time to time; (Répertoire des spécifications des symboles nutritionnels)\ndurable life means the period, commencing on the day on which a prepackaged product is packaged for retail sale, during which the product, when it is stored under conditions appropriate to that product, will retain, without any appreciable deterioration, its normal wholesomeness, palatability, nutritional value and any other qualities claimed for it by the manufacturer; (durée de conservation)\ndurable life date means the date on which the durable life of a prepackaged product ends; (date limite de conservation)\nenergy value means, in respect of a food, the amount of energy made available to a person’s body when the chemical constituents of the food, including protein, fat, carbohydrate and alcohol, are metabolized following ingestion of the food by the person; (valeur énergétique)\nextended meat product means a meat product to which a meat product extender has been added; (produit de viande avec allongeur)\nextended poultry product means a poultry product to which a poultry product extender has been added; (produit de volaille avec allongeur)\nfish product means fish or prepared fish; (produit de poisson)\nflavouring preparation includes any food for which a standard is set out in Volume 9 of the Food Compositional Standards Document; (préparation aromatisante)\nfood additive means any substance the use of which results, or may reasonably be expected to result, in it or its by-products becoming a part of or affecting the characteristics of a food, but does not include\n(a) any nutritive material that is used, recognized or commonly sold as an article or ingredient of food;\n(b) vitamins, mineral nutrients and amino acids, other than those substances set out in the Lists of Permitted Food Additives;\n(b.1) supplemental ingredients;\n(c) spices, seasonings and flavouring preparations;\n(d) agricultural chemicals, other than those substances set out in the Lists of Permitted Food Additives;\n(e) food packaging materials and components thereof; and\n(f) drugs recommended for administration to animals that may be consumed as food; (additif alimentaire)\nfood colour means any food additive used to add or restore colour to a food; (colorant alimentaire)\nFood Compositional Standards Document means the document entitled Canadian Food Compositional Standards, prepared by the Canadian Food Inspection Agency and published on its website, as amended from time to time; (Document sur les normes de composition des aliments)\nfully hydrogenated, in respect of a fat or oil, means a fat or oil that is hydrogenated and has an iodine value of 4 or less; (entièrement hydrogénée)\nfunctional substitute for a sweetening agent means, in respect of a prepackaged product, a food — other than any sweetener or sweetening agent, including any sugars — that replaces a sweetening agent and that has one or more of the functions of the sweetening agent including, sweetening, thickening, texturing or caramelizing; (substitut fonctionnel d’un agent édulcorant)\ngelling agent[Repealed, SOR/2024-244, s. 2]\nhermetically sealed container means a container designed and intended to be secure against the entry of microorganisms, including spores; (récipient hermétiquement scellé)\ninfant means an individual who is under the age of one year; (bébé)\ninfant food means a food that is labelled or advertised for consumption by infants; (aliment pour bébés)\ningredient means an individual unit of food that is combined as an individual unit of food with one or more other individual units of food to form an integral unit of food that is sold as a prepackaged product; (ingrédient)\nlist of cautionary statements means the list shown on the label of a supplemented food in accordance with subsection B.29.020(1); (liste des mises en garde)\nList of Contaminants and Other Adulterating Substances in Foods means the List of Contaminants and Other Adulterating Substances in Foods, published by the Government of Canada on its website, as amended from time to time; (Liste des contaminants et autres substances adultérantes dans les aliments)\nList of Permitted Supplemental Ingredients means the document entitled List of Permitted Supplemental Ingredients, published by the Government of Canada on its website, as amended from time to time; (Liste des ingrédients supplémentaires autorisés)\nList of Permitted Supplemented Food Categories means the document entitled List of Permitted Supplemented Food Categories, published by the Government of Canada on its website, as amended from time to time; (Liste des catégories autorisées d’aliments supplémentés)\nLists of Permitted Food Additives means one or more of the following lists that are published by the Government of Canada on its website, as they are amended from time to time:\n(a) the List of Permitted Acidity Regulators and Acid-Reacting Materials;\n(b) the List of Permitted Anticaking Agents;\n(c) the List of Permitted Food Colours;\n(d) the List of Permitted Emulsifying, Gelling, Stabilizing or Thickening Agents;\n(e) the List of Permitted Firming Agents;\n(f) the List of Permitted Flour Treatment Agents;\n(g) the List of Permitted Food Additives with Other Purposes of Use;\n(h) the List of Permitted Food Enzymes;\n(i) the List of Permitted Glazing Agents;\n(j) the List of Permitted Preservatives;\n(k) the List of Permitted Sequestering Agents;\n(l) the List of Permitted Solvents;\n(m) the List of Permitted Starch-Modifying Agents;\n(n) the List of Permitted Sweeteners;\n(o) the List of Permitted Yeast Foods; (Listes des additifs alimentaires autorisés)\nmain dish means a combination dish, as set out in the Table of Reference Amounts, that does not require the addition of ingredients, other than water, for its preparation and that contains food from at least two of the following categories:\n(a) dairy products and their alternatives, except butter, cream, sour cream, ice cream, ice milk, sherbet and alternatives for those foods;\n(b) meat products, poultry products, marine and fresh water animal products, and their alternatives such as eggs, tofu, legumes, nuts, seeds, nut or seed butters and spreads made from legumes;\n(c) fruits and vegetables except pickles, relishes, olives and garnishes; and\n(d) breads, breakfast cereals, rice and other grains, and alimentary pastes; (plat principal)\nmarketing authorization[Repealed, SOR/2024-244, s. 2]\nmeal replacement means a formulated food that, by itself, can replace one or more daily meals; (substitut de repas)\nmeat product means meat, meat by-product, prepared meat or prepared meat by-product; (produit de viande)\nmeat product extender means a food that is a source of protein and that is represented as being for the purpose of extending meat products; (allongeur de produit de viande)\nmechanically tenderized beef means uncooked solid cut beef that is prepared in either of the following ways:\n(a) the integrity of the surface of the beef is compromised by being pierced by blades, needles or other similar instruments; or\n(b) the beef is injected with a marinade or other tenderizing solution; (boeuf attendri mécaniquement)\nmonounsaturated fatty acids, monounsaturated fat, monounsaturates or monounsaturated means cis-monounsaturated fatty acids; (acides gras monoinsaturés, graisses monoinsaturées, gras monoinsaturés, lipides monoinsaturés ou monoinsaturés)\nmutiple-serving prepackaged product means a prepackaged product other than a single-serving prepackaged product; (produit préemballé à portions multiples)\nnutritional supplement means a food sold or represented as a supplement to a diet that may be inadequate in energy and essential nutrients. It does not include a human milk fortifier; (supplément nutritif)\nnutrition facts table means the nutrition facts table that is required by subsection B.01.401(1) to be carried on the label of a prepackaged product; (tableau de la valeur nutritive)\nnutrition symbol means a symbol that is carried on the principal display panel of a prepackaged product under subsection B.01.350(1); (symbole nutritionnel)\nomega-3 polyunsaturated fatty acids, omega-3 polyunsaturated fat, omega-3 polyunsaturates, omega-3 polyunsaturated or omega-3 means\n(a) 9-cis, 12-cis, 15-cis octadecatrienoic acid or α-linolenic acid,\n(b) 8-cis, 11-cis, 14-cis, 17-cis eicosatetraenoic acid,\n(c) 5-cis, 8-cis, 11-cis, 14-cis, 17-cis eicosapentaenoic acid or EPA,\n(d) 7-cis, 10-cis, 13-cis, 16-cis, 19-cis docosapentaenoic acid, or\n(e) 4-cis, 7-cis, 10-cis, 13-cis, 16-cis, 19-cis docosahexaenoic acid or DHA; (acides gras polyinsaturés oméga-3, graisses polyinsaturées oméga-3, gras polyinsaturés oméga-3, lipides polyinsaturés oméga-3, polyinsaturés oméga-3 ou oméga-3)\nomega-6 polyunsaturated fatty acids, omega-6 polyunsaturated fat, omega-6 polyunsaturates, omega-6 polyunsaturated or omega-6 means\n(a) 9-cis, 12-cis octadecadienoic acid or linoleic acid,\n(b) 6-cis, 9-cis, 12-cis octadecatrienoic acid,\n(c) 8-cis, 11-cis, 14-cis eicosatrienoic acid or di-homo-γ-linolenic acid,\n(d) 5-cis, 8-cis, 11-cis, 14-cis eicosatetraenoic acid or arachidonic acid,\n(e) 7-cis, 10-cis, 13-cis, 16-cis docosatetraenoic acid, or\n(f) 4-cis, 7-cis, 10-cis, 13-cis, 16-cis docosapentaenoic acid; (acides gras polyinsaturés oméga-6, graisses polyinsaturées oméga-6, gras polyinsaturés oméga-6, lipides polyinsaturés oméga-6, polyinsaturés oméga-6 ou oméga-6)\nornamental container means a container that, except on the bottom, does not have any promotional or advertising material thereon, other than a trademark or common name and that, because of any design appearing on its surface or because of its shape or texture, appears to be a decorative ornament and is sold as a decorative ornament in addition to being sold as the container of a product; (emballage décoratif)\noverage means the amount of a vitamin or mineral nutrient that is, within the limits of good manufacturing practice, added to a food in excess of the amount declared on the label, in order to ensure that the amount of the vitamin or mineral nutrient declared on the label is maintained throughout the durable life of the food; (surtitrage)\nparts per million[Repealed, SOR/2010-94, s. 1]\nparts per million or p.p.m.[Repealed, SOR/2024-244, s. 2]\nparts per million, p.p.m. or ppm means parts per million by weight unless otherwise stated; (parties par million, p.p.m. ou ppm)\nper cent or % means per cent by weight, unless otherwise stated; (pour cent ou %)\npoint means the unit of measurement for type size that is known as a PostScript point and is equal to 0.3527777778 mm; (point)\npolyunsaturated fatty acids, polyunsaturated fat, polyunsaturates or polyunsaturated means cis-methylene interrupted polyunsaturated fatty acids; (acides gras polyinsaturés, graisses polyinsaturées, gras polyinsaturés, lipides polyinsaturés ou polyinsaturés)\npoultry product means poultry meat, prepared poultry meat, poultry meat by-product or prepared poultry meat by-product; (produit de volaille)\npoultry product extender means a food that is a source of protein and that is represented as being for the purpose of extending poultry products; (allongeur de produit de volaille)\nprepackaged meal means a prepackaged selection of foods for one individual that requires no preparation other than heating and that contains at least one serving, as described in Canada’s Food Guide to Healthy Eating, published in 1992 by the Department of Supply and Services by authority of the Minister of National Health and Welfare, of\n(a) meat, fish, poultry, legumes, nuts, seeds, eggs or milk or milk products other than butter, cream, sour cream, ice-cream, ice milk and sherbet; and\n(b) vegetables, fruit or grain products; (repas préemballé)\nprepackaged product means any food that is contained in a package in the manner in which it is ordinarily sold to or used or purchased by a person; (produit préemballé)\nprincipal display panel means, despite the meaning assigned to that term in section A.01.010,\n(a) in the case of a label that is applied to a consumer prepackaged food within the meaning of section 1 of the Safe Food for Canadians Regulations, the principal display panel as described in paragraphs (a) to (c) of the definition of that term in that section,\n(b) in the case of a label that is applied to a prepackaged product other than a consumer prepackaged food subject to the Safe Food for Canadians Regulations, the part of the label that is applied to all or part of any side or surface of the container that is displayed or visible under normal or customary conditions of sale or use and, if the container does not have such a side or surface, the part of the label that is applied to any part of the container except on the bottom, or\n(c) in the case of a label that is applied to a food that is not a prepackaged product, the part of the label that is applied to all or part of the side or surface of the food that is displayed or visible under normal or customary conditions of sale or use; (espace principal)\nprincipal display surface, in respect of a prepackaged product, means\n(a) if the package has a surface that is displayed or visible under customary conditions of sale or use, the total area of that surface, excluding any surface that is the top of the package,\n(b) if the package has a lid that is the part of the package that is displayed or visible under customary conditions of sale or use, the total area of the top surface of the lid,\n(c) if the package does not have a particular surface that is displayed or visible under customary conditions of sale or use, 40% of the total surface area of the package, excluding any surface area that is its top and bottom, if it is possible for that proportion of the total surface area to be displayed or visible under customary conditions of sale or use,\n(d) if the package is a bag with surfaces of equal dimensions, the total area of one of the surfaces,\n(e) if the package is a bag with surfaces of different dimensions, the total area of one of the largest surfaces,\n(f) despite paragraphs (a) to (e), if the package does not have a surface that is displayed or visible under customary conditions of sale or use to which a label can be applied, the total area of one side of a tag that is attached to the package,\n(g) despite paragraphs (a) to (e), if the package contains wine that is exposed for sale, any part of the surface of the package, excluding its top and bottom, that can be seen without having to turn the package, and\n(h) if the package is a wrapper or confining band that is so narrow in relation to the size of the food that it cannot reasonably be considered to have any surface that is displayed or visible under customary conditions of sale or use, the total area of one side of a tag that is attached to the package; (principale surface exposée)\nreasonable daily intake, in respect of a food set out in Column I of an item of Schedule K, means the amount of that food set out in Column II of that item; (ration quotidienne raisonnable)\nrecommended daily intake[Repealed, SOR/2016-305, s. 1]\nreference amount means, in respect of a food set out in column 1 of the Table of Reference Amounts, the amount of that food set out in column 2; (quantité de référence)\nreference standard[Repealed, SOR/2016-305, s. 1]\nsaturated fatty acids, saturated fat, saturates or saturated means all fatty acids that contain no double bonds; (acides gras saturés, graisses saturées, gras saturés, lipides saturés ou saturés)\nsimulated meat product means any food that does not contain any meat product, poultry product or fish product but that has the appearance of a meat product; (simili-produit de viande)\nsimulated poultry product means any food that does not contain any poultry product, meat product or fish product but that has the appearance of a poultry product; (simili-produit de volaille)\nsingle-serving prepackaged product means a prepackaged product in respect of which the net quantity of food in the package is the serving of stated size for the food as set out in paragraph B.01.002A(1)(b); (produit préemballé à portion individuelle)\nsolid cut meat means\n(a) a whole cut of meat; or\n(b) a product consisting of pieces of meat of which at least 80 per cent of the pieces weigh at least 25 g each; (viande coupée solide)\nsolid cut poultry meat means\n(a) a whole cut of poultry meat; or\n(b) a product consisting of pieces of poultry meat of which at least 80 per cent of the pieces weigh at least 25 g each; (viande de volaille coupée solide)\nsugars means all monosaccharides and disaccharides; (sucres)\nsugars-based ingredient means, in respect of a prepackaged product,\n(a) an ingredient that is a monosaccharide or disaccharide or a combination of these;\n(b) an ingredient that is a sweetening agent other than one referred to in paragraph (a); and\n(c) any other ingredient that contains one or more sugars and that is added to the product as a functional substitute for a sweetening agent; (ingrédient à base de sucres)\nsupplemental ingredient means a nutrient — including a vitamin, mineral nutrient or amino acid — or any other substance listed in column 1 of the List of Permitted Supplemental Ingredients and added as an ingredient to a food in accordance with the applicable conditions of use set out in columns 2 to 5; (ingrédient supplémentaire)\nsupplemented food means a prepackaged product that belongs to a food category set out in column 1 of the List of Permitted Supplemented Food Categories and to which a supplemental ingredient has been added, but does not include\n(a) a food for special dietary use as defined in section B.24.001 and referred to in any of paragraphs B.24.003(1)(f) to (f.2) and (h) to (j), even if the food for special dietary use is also a gluten-free food referred to in paragraph B.24.003(1)(g);\n(a.1) infant food;\n(b) a food that is labelled or advertised for consumption by\n(i) [Repealed, SOR/2024-244, s. 2]\n(ii) children one year of age or older but less than four years of age, or\n(iii) women who are pregnant or breastfeeding;\n(c) any of the following foods set out in column I of the Table to section D.03.002:\n(i) a food referred to in any of items 1, 2.1, 2.2, 4, 5, 7, 8, 9.1, 10 to 13, 15, 17 to 19, 21 to 25 and 27, and\n(ii) prepackaged ice;\n(d) a food that has not been processed or that has been minimally processed; or\n(e) a beverage with an alcohol content of more than 0.5%; (aliment supplémenté)\nsupplemented food caution identifier means the identifier carried on the principal display panel of a supplemented food under subsection B.29.021(1); (identifiant des aliments supplémentés avec mise en garde)\nsupplemented food facts table means the supplemented food facts table required by subsection B.29.002(1) to be carried on the label of a supplemented food; (tableau des renseignements sur les aliments supplémentés)\nsweetener means any food additive used to impart a sweet taste to a food; (édulcorant)\nsweetening agent includes any food for which a standard is set out in Volume 15 of the Food Compositional Standards Document, but does not include a sweetener; (agent édulcorant)\nTable of Chemical, Physical and Nutritional Characteristics of Food means the Table of Chemical, Physical and Nutritional Characteristics of Food, published by the Government of Canada on its website, as amended from time to time; (Tableau des caractéristiques chimiques, physiques et nutritionnelles des aliments)\nTable of Daily Values means the document entitled Nutrition Labelling – Table of Daily Values published by the Government of Canada on its website, as amended from time to time; (Tableau des valeurs quotidiennes)\nTable of Permitted Nutrient Content Statements and Claims means the document entitled Nutrition Labelling — Table of Permitted Nutrient Content Statements and Claims, published by the Government of Canada on its website, as amended from time to time; (Tableau des mentions et des allégations autorisées concernant la teneur nutritive)\nTable of Reference Amounts means the document entitled Nutrition Labelling – Table of Reference Amounts for Food published by the Government of Canada on its website, as amended from time to time; (Tableau des quantités de référence)\ntrans fatty acids, trans fat or trans means unsaturated fatty acids that contain one or more isolated or non-conjugated double bonds in a trans-configuration; (acides gras trans, graisses trans, gras trans, lipides trans ou trans)\nunstandardized, in relation to a food, means that a standard is not set out in the Food Compositional Standards Document for that food; (non normalisé)\nunstandardized food[Repealed, SOR/2024-244, s. 2]\nweighted recommended nutrient intake, in respect of a vitamin or mineral nutrient set out in column I of Table II to Division 1 of Part D or in column I of Table II to Division 2 of Part D, means the amount set out in column III; (apport nutritionnel recommandé pondéré)\nyolk-replaced egg means a food that\n(a) does not contain egg yolk but contains fluid, dried or frozen egg albumen or mixtures thereof,\n(b) is intended as a substitute for whole egg, and\n(c) meets the requirements of section B.22.032; (oeuf à jaune substitué)\n(1.1) A reference in these Regulations to any of the lists referred to in the definition Lists of Permitted Food Additives is a reference to the list as published by the Government of Canada on its website, as amended from time to time.\n(2) The definitions in this subsection apply for the purposes of the Act.\nagricultural chemical has the same meaning as in subsection (1). (produit chimique agricole)\nfood additive has the same meaning as in subsection (1). (additif alimentaire)\n(3) The following definitions apply in this Division.\nhuman milk fortifier has the same meaning as in section B.25.001. (fortifiant pour lait humain)\nhuman milk substitute has the same meaning as in section B.25.001. (succédané de lait humain)\n(4) For the purposes of the definitions supplemental ingredient and supplemented food in subsection (1), if a supplemented food is used as an ingredient in the manufacture of a second supplemented food, a supplemental ingredient in the first supplemented food is deemed to also have been added as a supplemental ingredient to — and not to be a component of an ingredient of — the second supplemented food if it is contained in the second supplemented food in accordance with the applicable conditions of use set out in columns 2 to 5 of the List of Permitted Supplemental Ingredients.\n(5) For the purposes of the definition solid cut meat in subsection (1), meat has the same meaning as in section B.14.001.\n(6) For the purposes of the definition solid cut poultry meat in subsection (1), poultry meat has the same meaning as in section B.22.001.",
+    "history": "SOR/78-403, s. 1(F); SOR/79-23, s. 1; SOR/81-83, s. 1; SOR/81-617, s. 1; SOR/88-336, s. 1; SOR/88-559, s. 1; SOR/89-175, s. 1; SOR/91-124, s. 1; SOR/91-527, s. 1; SOR/93-276, s. 1; SOR/95-474, s. 1; SOR/98-580, s. 1(F); SOR/2000-353, s. 3; SOR/2003-11, s. 1; err.(E), Vol. 137, No. 5; SOR/2005-98, s. 1; SOR/2008-181, s. 1; SOR/2008-182, s. 1; SOR/2010-94, s. 1; SOR/2011-278, s. 1; 2014, c. 20, s. 366(E); SOR/2014-99, s. 1; SOR/2016-74, s. 1; SOR/2016-305, s. 1; SOR/2018-108, s. 393; SOR/2021-57, s. 1; SOR/2022-143, s. 2; SOR/2022-168, s. 1; SOR/2022-169, s. 1; SOR/2024-244, s. 2",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.001.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.001.1\n(1) For the purpose of subsection (2), the term fat used in the Table of Daily Values means all fatty acids expressed as triglycerides.\n(2) The daily value for a nutrient in a food is\n(a) in the case of a nutrient set out in column 1 of Part 1 of the Table of Daily Values, the quantity\n(i) set out in column 2, if the food is intended solely for children one year of age or older but less than four years of age, and\n(ii) set out in column 3, if the food is intended for children one year of age or older but less than four years of age or for children four years of age or older and adults; and\n(b) in the case of a vitamin or mineral nutrient set out in column 1 of Part 2 of the Table of Daily Values, the quantity\n(i) set out in column 2, if the food is intended solely for infants six months of age or older but less than one year of age,\n(ii) set out in column 3, if the food is intended for infants six months of age or older but less than one year of age or for children one year of age or older but less than four years of age, and\n(iii) set out in column 4, in any other case.\n(3) Subsection (2) does not apply if the food is\n(a) a human milk fortifier; or\n(b) a human milk substitute intended solely for infants less than six months of age.",
+    "history": "SOR/2003-11, s. 2; SOR/2016-305, s. 2; SOR/2021-57, s. 2",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.001.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.001.2",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.001.2 For the purposes of interpreting any food-related document published by the Government of Canada on its website and incorporated by reference into parts A, B or D, words and expressions that are used but not defined in that document have the same meaning as in those parts.",
+    "history": "SOR/2024-244, s. 3",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.001.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.001.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.001.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.001.3",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.001.3 For the purposes of interpreting the Lists of Permitted Food Additives, a reference in those lists to a food that is subject to a standard set out in the Food Compositional Standards Document means that food for which the standard is set out in that document.",
+    "history": "SOR/2024-244, s. 3",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.001.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.001.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.002 The Food Compositional Standards Document sets out the standards of composition, strength, potency, purity, quality or other property of the foods that are referred to in that document.",
+    "history": "SOR/79-752, s. 1; SOR/2024-244, s. 4",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.002A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.002A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.002A\n(1) For the purposes of this Part, a serving of stated size of a food shall be\n(a) based on the food as offered for sale;\n(b) in either of the following cases, the net quantity of the food in the package:\n(i) if the quantity of food in the package can reasonably be consumed by one person at a single eating occasion, or\n(ii) if the package contains less than 200% of the reference amount for the food; and\n(c) in all other cases, the amount indicated for the food according to the criteria set out in column 3A of the Table of Reference Amounts.\n(2) A serving of stated size of a food shall be expressed as follows:\n(a) in the case of a single-serving prepackaged product to which paragraph (1)(b) applies, per package and using the following units:\n(i) in grams, if the net quantity of the food is shown on the label by weight or by count, and\n(ii) in millilitres, if the net quantity of the food is shown on the label by volume; and\n(b) in the case of a multiple-serving prepackaged product to which paragraph (1)(c) applies, according to the following units set out in column 3B of the Table of Reference Amounts and according to the manner set out in that column:\n(i) the household measure that applies to the product, and\n(ii) the metric measure that applies to the product.",
+    "history": "SOR/88-559, s. 2; SOR/2003-11, s. 3; SOR/2016-305, s. 3",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.002A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.002A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.003\n(1) The following foods shall carry a label when offered for sale:\n(a) all prepackaged products other than\n(i) prepackaged confections, commonly known as one bite confections, that are sold individually, and\n(ii) prepackaged products consisting of fresh fruits or fresh vegetables that are packaged in a wrapper or confining band of less than 1/2 inch in width;\n(b) meat and meat by-products that are barbecued, roasted or broiled on the retail premises;\n(c) poultry, poultry meat or poultry meat by-products that are barbecued, roasted or broiled on the retail premises;\n(d) horse-meat or horse-meat by-product;\n(e) any substance or mixture of substances for use as a food additive or food additive preparation; and\n(f) flour and whole wheat flour that has been treated with gamma radiation from Cobalt 60 Source.\n(2) [Repealed, SOR/79-23, s. 2]",
+    "history": "SOR/79-23, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.004\n(1) All or part of the label referred to in section B.01.003 shall be applied\n(a) in the case of a prepackaged product, to the container in which the prepackaged product is sold; and\n(b) in the case of a food that is not a prepackaged product, to the food itself.\n(2) The label shall be applied in such a manner that the container of the prepackaged product or the food, as the case may be, will bear the label at the time it is sold.",
+    "history": "SOR/84-300, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.005\n(1) Subject to subsections (2) to (5), the information required to be shown on a label shall not be shown on that part of the label, if any, that is applied to the bottom of a food or container.\n(2) The information required to be shown on a label may be shown on that part of the label, if any, that is applied to the bottom of a food or to the bottom of a container if such information is also shown in those parts of the label that are not applied to the bottom of the food or container.\n(3) Despite subsection (2), if the container of a prepackaged product is an ornamental container and the label is applied to the bottom of the container, the information required to be shown may be shown on the label that is applied to the bottom of the container.\n(4) Despite subsection (2), the information required by subparagraph B.01.007(1.1)(b)(i) and paragraphs B.24.103(g), B.24.202(d), B.24.304(h), B.25.020(1)(h) and B.25.057(1)(f) and (2)(f) may be shown on that part of the label that is applied to the bottom of the package if a reference to where that information is located on the label appears elsewhere on the label.\n(4.1) Despite subsection (2), the information required by paragraph B.27.005(a) may be shown on that part of the label that is applied to the bottom of the package.\n(5) Despite subsection (2), the nutrition facts table, supplemented food facts table and list of cautionary statements may be shown on that part of the label that is applied to the bottom of the food or container if the available display surface includes the bottom.",
+    "history": "SOR/79-529, s. 1; SOR/92-626, s. 4; SOR/2003-11, s. 4; SOR/2021-57, s. 3; SOR/2022-143, s. 3; SOR/2022-169, s. 2",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.006\n(1) The common name of the food shall be shown on the principal display panel.\n(2) Notwithstanding subsection (1), the common name of a fresh fruit or fresh vegetable that is prepackaged in such a manner that the fruit or vegetable is visible and identifiable in the package is not required to be shown on the label.",
+    "history": "SOR/79-23, s. 3; SOR/92-626, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.006.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.006.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.006.1 Except as otherwise provided in these Regulations or in the Safe Food for Canadians Regulations, if a prepackaged product is likely to be mistaken for another food, words describing the true nature of the prepackaged product so as to distinguish it from the other food shall appear on the principal display panel and may be in regard to\n(a) its type of liquid packaging medium, including brine, vegetable oil or syrup;\n(b) its style or form, including firm, extra firm, whole, sliced or diced; and\n(c) its condition, including dried, concentrated, reconstituted, carbonated or smoked, which, if shown, shall form part of the common name.",
+    "history": "SOR/2022-143, s. 4",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.006.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.006.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.007\n(1) In this section, packaging date means\n(a) the date on which a food is placed for the first time in a package in which it will be offered for sale to a consumer; or\n(b) the date on which a prepackaged product is weighed by a retailer in a package in which it will be offered for sale for the first time to a consumer.\n(1.1) The following information shall be shown on any part of the label:\n(a) the identity and principal place of business of the person by or for whom the food was manufactured or produced;\n(b) where a prepackaged product having a durable life of 90 days or less is packaged at a place other than the retail premises from which it is to be sold,\n(i) the durable life date, and\n(ii) instructions for the proper storage of the prepackaged product if it requires storage conditions that differ from normal room temperature; and\n(c) where a prepackaged product having a durable life of 90 days or less is packaged on the retail premises from which it is to be sold,\n(i) the packaging date, and\n(ii) the durable life of the food, except when the durable life appears on a poster next to the food.\n(1.2) The packaging date referred to in paragraph (1.1)(c) shall be shown in the form and manner prescribed for the durable life date by subsections (4) and (5) and the terms “best before” and “meilleur avant” on the label shall be replaced by the terms “packaged on” and “empaqueté le”.\n(2) Paragraph (1.1)(a) does not apply to fresh fruits or fresh vegetables that are prepackaged on retail premises in such a manner that the fruits or vegetables are visible and identifiable in the package.\n(3) Paragraphs (1.1)(b) and (c) do not apply to\n(a) prepackaged products consisting of fresh fruits or fresh vegetables;\n(b) prepackaged individual portions of food that are served by a restaurant or other commercial enterprise with meals or snacks;\n(c) prepackaged individual servings of food that are prepared by a commissary and sold by automatic vending machines or mobile canteens; or\n(d) prepackaged donuts.\n(4) The durable life date shall be shown in the following manner:\n(a) the words “best before” and “meilleur avant” shall be shown grouped together with the durable life date unless a clear explanation of the significance of the durable life date appears elsewhere on the label;\n(b) where, for the sake of clarity, it is necessary to show the year in which the durable life date occurs, the year shall be shown first and shall be expressed by at least the last two numbers of the year;\n(c) the month shall be shown in words after the year, if the year is shown, and may be abbreviated as prescribed by subsection (5); and\n(d) the day of the month shall be shown after the month and shall be expressed in numbers.\n(5) The month of the durable life date, when abbreviated, shall be abbreviated as follows and only one such abbreviation shall be used for the English language and the French language:\nJA for JANUARY\nFE for FEBRUARY\nMR for MARCH\nAL for APRIL\nMA for MAY\nJN for JUNE\nJL for JULY\nAU for AUGUST\nSE for SEPTEMBER\nOC for OCTOBER\nNO for NOVEMBER\nDE for DECEMBER\n(6) Except as otherwise provided in these Regulations, no person shall use a durable life date marking system on the label of a prepackaged product or in advertising a prepackaged product other than the marking system set out in this section.\n(7) Paragraph (1.1)(b) does not apply to prepackaged fresh yeast, if\n(a) the date on which it is estimated that the product has lost its effectiveness is shown on the label in the form and manner prescribed for the durable life date by subsections (4) and (5); and\n(b) the terms “best before” and “meilleur avant” are replaced by the terms “use by” and “employez avant”.",
+    "history": "SOR/79-23, s. 4; SOR/79-529, s. 2; SOR/88-291, s. 1; SOR/92-626, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.008\n(1) The following information shall be shown grouped together on any part of the label:\n(a) any information required by these Regulations, other than\n(i) the information required to appear on the principal display panel, nutrition facts table or supplemented food facts table,\n(ii) the information required by subsection B.01.005(4), sections B.01.007, B.01.301, B.01.305, B.01.311, B.01.503, B.01.513 and B.01.601, paragraphs B.24.103(g), B.24.202(d), B.24.304(h), B.25.020(1)(e), (f) and (h), B.25.057(1)(f) and (2)(f), B.27.005(a) and sections B.29.020 and B.29.026, and\n(iii) any statement required to be shown on the label of a supplemented food in accordance with column 5 of the List of Permitted Supplemental Ingredients; and\n(b) where a prepackaged product consists of more than one ingredient, a list of all ingredients, including, subject to section B.01.009, components, if any.\n(2) Paragraph (1)(b) does not apply to\n(a) prepackaged products packaged from bulk on retail premises, except prepackaged products that are a mixture of nuts;\n(b) prepackaged individual portions of food that are intended solely to be served by a restaurant or other commercial enterprise with meals or snacks;\n(c) prepackaged individual servings of food that are prepared by a commissary and sold by automatic vending machines or mobile canteens;\n(d) prepackaged meat and meat by-products that are barbecued, roasted or broiled on the retail premises;\n(e) prepackaged poultry, poultry meat or poultry meat by-products that are barbecued, roasted or broiled on the retail premises;\n(f) prepackaged products that comply with the standards set out in sections 2.1.1 to 2.1.4, 2.2.1, 2.3.1, 2.3.2, 2.4.1 to 2.4.7, 2.5.1, 2.6.1, 2.7.1 to 2.7.8, 2.8.1, 2.8.2 and 2.9.1 of Volume 2 of the Food Compositional Standards Document;\n(f.1) Scotch whisky, Irish whisky, Armagnac brandy, Cognac brandy, Bourbon whisky, Tennessee whisky, Tequila and Mezcal; or\n(g) prepackaged products that comply with the standards set out in sections 16.1.1 to 16.1.5 of Volume 16 of the Food Compositional Standards Document.\n(3) Despite paragraph (1)(b), the following items are not required to be shown on the label of a prepackaged product:\n(a) wax coating compounds and their components, used as an ingredient or component of prepackaged fresh fruit or vegetables;\n(b) sausage casings, used as an ingredient or component of prepackaged sausages;\n(c) hydrogen, used as an ingredient or component of a prepackaged product if used for hydrogenation purposes;\n(d) components of ingredients of a sandwich, if the sandwich is made with bread; and\n(e) added water used as an ingredient that has been removed during the manufacture of the prepackaged product.\n(4) to (10) [Repealed, SOR/2016-305, s. 4]",
+    "history": "SOR/79-23, s. 5; SOR/88-559, s. 3; SOR/92-626, s. 7; SOR/93-145, s. 1; SOR/2003-11, s. 5; SOR/2011-28, s. 1; SOR/2016-305, s. 4; SOR/2021-57, s. 4; SOR/2022-143, s. 5; SOR/2022-169, s. 3; SOR/2024-244, s. 5",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.008.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.008.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.008.1\n(1) Information appearing on the label of a prepackaged product according to sections B.01.008.2 to B.01.010.4, B.16.016 and B.29.020 must be shown\n(a) in a single colour of type that is a visual equivalent of 100% solid black type on a white background or a uniform neutral background with a maximum 5% tint of colour;\n(b) in a single standard sans serif font that is not decorative and in a manner that the characters never touch each other or any differentiating feature under subsection B.01.008.2(2);\n(c) in type of normal or condensed width that is not scaled down so that the characters take up less space horizontally and, if a nutrition facts table or supplemented food facts table appears on the label, the width of type must be the same as that required for the type used to show the nutrients that appear in the nutrition facts table or the supplemental ingredients that appear in the supplemented food facts table, as the case may be;\n(d) in regular type, except as otherwise provided in those sections; and\n(e) in type that is the same height that is not less than 1.1 mm with identical leading of not less than 2.5 mm, except as otherwise provided in this section or those sections.\n(2) Despite paragraph (1)(a), a list of ingredients appearing on the label of the following prepackaged products is not required to be shown on a white background or a uniform neutral background with a maximum 5% tint of colour:\n(a) a prepackaged product that is intended solely for use as an ingredient in the manufacture of other prepackaged products intended for sale to a consumer at the retail level or as an ingredient in the preparation of food by a commercial or industrial enterprise or an institution; and\n(b) a prepackaged product that is a ready-to-serve multiple-serving prepackaged product intended solely to be served in a commercial or industrial enterprise or an institution.\n(3) Except as otherwise provided in subsection (4) and sections B.01.008.2 to B.01.010.4, if a nutrition facts table or supplemented food facts table appears on the label of a prepackaged product and the type size of the nutrients shown in the nutrition facts table or the supplemental ingredients shown in the supplemented food facts table is not less than 8 points, the information referred to in subsection (1) must be shown in type that is\n(a) the same height as the type in which the nutrients are shown in the nutrition facts table or the supplemental ingredients are shown in the supplemented food facts table, as the case may be; and\n(b) of a height that is not less than 1.4 mm with identical leading of not less than 3.2 mm.\n(4) A title that introduces a list of ingredients, a food allergen source, gluten source and added sulphites statement as defined in subsection B.01.010.1(1), a declaration referred to in subsection B.01.010.4(1) or a list of cautionary statements may be shown in type that is of a greater height than the type used to show the information in either of the lists, the statement or the declaration, as the case may be.\n(5) If more than one of the titles referred to in subsection (4) appears on a label, the characters of each title must be of the same height.\n(6) For the purpose of this section, the height of type means the height of the lower case letter “x”.",
+    "history": "SOR/2016-305, s. 5; SOR/2022-168, s. 2; SOR/2022-169, s. 4; SOR/2024-244, s. 6",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.008.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.008.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.008.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.008.2",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.008.2\n(1) A list of ingredients shall be introduced by a title that shall\n(a) consist of the term\n(i) “Ingredients”, “Ingredients:” or “Ingredients :” in the English version of the list, and\n(ii) “Ingrédients”, “Ingrédients:” or “Ingrédients:” in the French version of the list;\n(b) be shown in bold type; and\n(c) be shown without any intervening printed, written or graphic material appearing between the title and the first ingredient shown in the list.\n(2) A list of ingredients shall be shown in a manner that clearly differentiates it on the label, by means of one or both of\n(a) graphics in the form of a solid-line border around the list or one or more solid lines appearing immediately above, below or at the sides of the list that are the same colour as that of the type used to show the information referred to in subsection B.01.008.1(1); and\n(b) a background colour that creates a contrast between the background colour of the list and the background colour used on the adjacent surface of the label, other than the surface used to display\n(i) a food allergen source, gluten source and added sulphites statement as defined in subsection B.01.010.1(1),\n(ii) a declaration referred to in subsection B.01.010.4(1),\n(iii) any statement referred to in subsection B.16.016(1),\n(iv) a nutrition facts table,\n(v) a supplemented food facts table, or\n(vi) a list of cautionary statements.\n(3) In a list of ingredients, ingredients shall be shown\n(a) in descending order of their proportion by weight of the prepackaged product, determined before they are combined to form the prepackaged product;\n(b) in lower case letters, except that upper case letters shall be used to show\n(i) the first letter of each ingredient or, in the case of a food additive or supplemental ingredient shown in whole or in part by an acronym, the entire acronym, and\n(ii) the alpha-descriptor that forms a part of the common name for a food additive, vitamin, supplemental ingredient or microorganism; and\n(c) separated by a bullet point or a comma.\n(4) Despite paragraph (3)(a), the following ingredients may be shown at the end of the list of ingredients, in any order:\n(a) spices, herbs and other seasonings, other than salt added separately, if the total weight of those other seasonings is no more than two per cent of the total weight of ingredients used in the manufacture of the prepackaged product excluding added water used as an ingredient that has been removed during its manufacture;\n(b) natural flavours and artificial flavours;\n(c) flavour enhancers;\n(d) food additives, except ingredients of food additive preparations or mixtures of substances for use as a food additive;\n(e) vitamins;\n(f) salts or derivatives of vitamins;\n(g) mineral nutrients;\n(h) salts of mineral nutrients; and\n(i) supplemental ingredients.\n(5) In a list of ingredients, the components of an ingredient shall be shown\n(a) in parentheses, immediately after the ingredient, unless the source of a food allergen or gluten is shown immediately after the ingredient, in which case components of the ingredient shall be shown immediately after that source;\n(b) in descending order of their proportion by weight of the ingredient, determined before the components are combined to form the ingredient;\n(c) in lower case letters, except that upper case letters shall be used to show\n(i) in the case of a food additive or supplemental ingredient shown in whole or in part by an acronym, the entire acronym, and\n(ii) the alpha-descriptor that forms a part of the common name for a food additive, vitamin, supplemental ingredient or microorganism; and\n(d) separated by a comma.\n(6) Despite paragraph B.01.008(1)(b) and paragraphs (5)(a) and (b), but subject to section B.01.009, if one or more components of an ingredient are required by these Regulations to be shown in a list of ingredients, the ingredient is not required to be shown in the list if all components of the ingredient are shown in the list by their common names and in accordance with subsection (3) as if they were ingredients.\n(7) In a list of ingredients, the source of a food allergen or gluten shall be shown\n(a) immediately after the ingredient or component to which it applies in accordance with subsections B.01.010.1(8) and (10);\n(b) entirely in lower case letters; and\n(c) separated by a comma from any other source of a food allergen or gluten that is shown for the same ingredient or component.\n(8) If the English and French versions of a list of ingredients appear on the label, they shall be displayed on a continuous surface of the available display surface, but need not be on the same continuous surface of the available display surface.\n(9) If the English and French versions of a list of ingredients appear on the same continuous surface of the label, the version that follows the other version shall not begin on the same line as that on which the other version ends, except in the case of a prepackaged product that has an available display surface of less than 100 cm2.",
+    "history": "SOR/2016-305, s. 5; SOR/2021-46, s. 2; SOR/2022-143, s. 6; SOR/2022-168, s. 3; SOR/2022-169, s. 5; SOR/2022-197, s. 3; SOR/2024-244, s. 7",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.008.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.008.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.008.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.008.3",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.008.3\n(1) If a prepackaged product contains one or more sugars-based ingredients, despite the order of presentation referred to in paragraph B.01.008.2(3)(a), the sugars-based ingredient or ingredients shall be shown in the list of ingredients, in parentheses, immediately following the term\n(a) “Sugars” in the English version of the list; and\n(b) “Sucres” in the French version of the list.\n(2) The term “Sugars” referred to in subsection (1) shall be shown in the list of ingredients\n(a) in descending order of the proportion by weight of all the sugars-based ingredients in the prepackaged product, before they are combined to form the product; and\n(b) separated from other ingredients by a bullet point or a comma.\n(3) Each sugars-based ingredient mentioned immediately following the term “Sugars” shall be shown,\n(a) despite paragraph B.01.008.2(3)(b), entirely in lower case letters; and\n(b) in the case of more than one sugars-based ingredient,\n(i) in descending order of its proportion by weight of the prepackaged product as prescribed by subsection B.01.008.2(3), and\n(ii) separated by a comma.\n(4) Subsections (1) to (3) do not apply to the following prepackaged products:\n(a) a sweetening agent;\n(b) fruit or vegetable juice or vegetable drink that does not contain any sweetening agent, as well as any mixture of those juices and drinks, including any of those juices and drinks\n(i) to which fruit or vegetable purée or any mixture of those purées has been added,\n(ii) that are reconstituted, or\n(iii) that are a concentrate intended for dilution and consumption as juice or drink;\n(c) fruit or vegetable purée that does not contain any sweetening agent as well as any mixture of those purées;\n(d) prepackaged products that contain only one sugars-based ingredient that contains the word “sugar” in its common name;\n(e) formulated liquid diets, human milk fortifiers and human milk substitutes; and\n(f) prepackaged products that contain less than 0.5 g of sugars per serving of stated size.",
+    "history": "SOR/2016-305, s. 5; SOR/2021-57, s. 5; SOR/2022-143, s. 7; SOR/2022-197, s. 4",
+    "last_amended": "2022-09-27",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.008.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.008.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.009\n(1) Components of ingredients or of classes of ingredients set out in the following table are not required to be shown on a label:\n(2) Subject to subsection (3), where a preparation or mixture set out in the table to this subsection is added to a food, the ingredients and components of the preparation or mixture are not required to be shown on the label of that food.\n(3) Where a preparation or mixture set out in the table to subsection (2) is added to a food, and the preparation or mixture contains one or more of the following ingredients or components, those ingredients or components shall be shown by their common names in the list of the ingredients of the food to which they are added as if they were ingredients of that food:\n(a) salt;\n(b) glutamic acid or its salts;\n(c) hydrolyzed plant protein;\n(d) aspartame;\n(e) potassium chloride;\n(f) any ingredient or component that performs a function in, or has any effect on, that food; and\n(g) any supplemental ingredient.\n(4) Notwithstanding subsections (1) and (2), where any of the following components is contained in an ingredient set out in the tables to those subsections, that component shall be shown in the list of ingredients:\n(a) peanut oil;\n(b) fully hydrogenated peanut oil; and\n(c) modified peanut oil.\n(5) [Repealed, SOR/2011-28, s. 2]",
+    "history": "SOR/78-728, s. 1; SOR/79-23, s. 6; SOR/79-662, s. 1; SOR/88-559, s. 4; SOR/92-626, s. 8; SOR/93-145, s. 2; SOR/93-465, s. 1; SOR/95-548, s. 5(F); SOR/97-263, s. 1; SOR/2000-417, s. 1; SOR/2010-143, s. 39(E); SOR/2011-28, s. 2; SOR/2022-143, s. 8; SOR/2022-168, s. 4; SOR/2022-169, s. 6; SOR/2024-244, s. 8",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.010\n(1) In this section, common name includes a name set out in the Common Names for Ingredients and Components Document.\n(2) An ingredient or component shall be shown in the list of ingredients by its common name.\n(3) For the purposes of subsection (2),\n(a) the ingredient or component set out in the Common Names for Ingredients and Components Document shall be shown in the list of ingredients by the common name of that ingredient or component that is set out in that Document; and\n(b) the ingredient or component set out in the Common Names for Ingredients and Components Document may be shown in the list of ingredients by the common name of that ingredient or component that is set out in that Document.\n(4) Despite subsection (2) and subsection B.01.008.2(5), if a food contains ingredients of the same class, those ingredients may be shown by a class name if\n(a) they consist of more than one component and are not listed in the table to subsection B.01.009(1); and\n(b) their components are shown\n(i) immediately after the class name of the ingredients of which they are components, in such a manner as to indicate that they are components of the ingredients, and\n(ii) in descending order of their collective proportion by weight of those ingredients.",
+    "history": "SOR/79-23, ss. 7, 8(F); SOR/79-529, s. 3; SOR/80-632, s. 1; SOR/84-300, ss. 4(E), 5(F); SOR/91-124, s. 2; SOR/92-626, s. 9; SOR/92-725, s. 1; SOR/93-243, s. 2(F); SOR/93-465, s. 2; SOR/95-548, s. 5(F); SOR/97-516, s. 1; SOR/98-458, ss. 1, 7(F); SOR/2005-98, s. 7; SOR/2007-302, s. 4(F); SOR/2011-28, s. 3; SOR/2016-305, s. 6; SOR/2021-46, s. 3(E); SOR/2022-143, s. 9",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.010.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.010.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.010.1\n(1) The following definitions apply in this section and in sections B.01.010.2 to B.01.010.4.\nfood allergen means any protein from any of the following foods, or any modified protein, including any protein fraction, that is derived from any of the following foods:\n(a) almonds, Brazil nuts, cashews, hazelnuts, macadamia nuts, pecans, pine nuts, pistachios or walnuts;\n(b) peanuts;\n(c) sesame seeds;\n(d) wheat or triticale;\n(e) eggs;\n(f) milk;\n(g) soybeans;\n(h) crustaceans;\n(i) molluscs;\n(j) fish; or\n(k) mustard seeds. (allergène alimentaire)\nfood allergen source, gluten source and added sulphites statement means a statement appearing on the label of a prepackaged product that indicates the source of a food allergen or gluten that is present in the product or the presence in the product of added sulphites in a total amount of 10 p.p.m. or more. (mention des sources d’allergènes alimentaires ou de gluten et des sulfites ajoutés)\ngluten means\n(a) any gluten protein from the grain of any of the following cereals or from the grain of a hybridized strain that is created from at least one of the following cereals:\n(i) barley,\n(ii) oats,\n(iii) rye,\n(iv) triticale,\n(v) wheat; or\n(b) any modified gluten protein, including any gluten protein fraction, that is derived from the grain of any of the cereals referred to in paragraph (a) or from the grain of a hybridized strain referred to in that paragraph. (gluten)\nheight, in respect of type, means the height of the lower case letter “x”. (hauteur)\n(2) If a food allergen or gluten is present in a prepackaged product, the source of the food allergen or gluten, as the case may be, must be shown on the label of the product in\n(a) the list of ingredients; or\n(b) in a food allergen source, gluten source and added sulphites statement.\n(3) Subsection (2) does not apply to a food allergen or gluten that is present in a prepackaged product as a result of cross-contamination.\n(4) Subsection (2) does not apply to a to a food allergen or gluten that is present in a prepackaged product referred to in paragraphs B.01.008(2)(a) to (e) unless a list of ingredients is shown on the product’s label.\n(5) [Repealed, SOR/2019-98, s. 1]\n(6) The source of a food allergen required to be shown under subsection (2) must be shown\n(a) for a food allergen from a food referred to in one of paragraphs (a), (b) and (e) of the definition food allergen in subsection (1) or derived from that food, by the name of the food as shown in the applicable paragraph, expressed in the singular or plural;\n(b) for a food allergen from the food referred to in paragraph (c) of the definition food allergen in subsection (1) or derived from that food, by the name “sesame”, “sesame seed” or “sesame seeds”;\n(c) for a food allergen from a food referred to in one of paragraphs (d) and (f) of the definition food allergen in subsection (1) or derived from that food, by the name of the food as shown in the applicable paragraph;\n(d) for a food allergen from the food referred to in paragraph (g) of the definition food allergen in subsection (1) or derived from that food, by the name “soy”, “soya”, “soybean” or “soybeans”;\n(e) for a food allergen from a food referred to in one of paragraphs (h) to (j) of the definition food allergen in subsection (1) or derived from that food, by the common name of the food that is set out in the Common Names for Ingredients and Components Document; and\n(f) for a food allergen from the food referred to in paragraph (k) of the definition food allergen in subsection (1) or derived from that food, by the name “mustard”, “mustard seed” or “mustard seeds”.\n(7) The source of gluten required to be shown under subsection (2) must be shown\n(a) for gluten from the grain of a cereal referred to in one of subparagraphs (a)(i) to (v) of the definition gluten in subsection (1) or derived from that grain, by the name of the cereal as shown in the applicable subparagraph; and\n(b) for gluten from the grain of a hybridized strain created from one or more of the cereals referred to in subparagraphs (a)(i) to (v) of the definition gluten in subsection (1) or derived from that grain, by the names of the cereals as shown in the applicable subparagraphs.\n(8) For the purpose of paragraph (2)(a), the source of the food allergen or gluten must be shown in the list of ingredients, in parentheses, as follows:\n(a) immediately after the ingredient that is shown in that list, if the food allergen or gluten\n(i) is that ingredient,\n(ii) is present in that ingredient, but is not a component of or present in a component of that ingredient, or\n(iii) is, or is present in, a component of that ingredient and the component is not shown in the list of ingredients; or\n(b) immediately after the component that is shown in the list of ingredients, if the food allergen or gluten is that component or is present in that component.\n(9) Despite subsection (2), the source of the food allergen or gluten must be shown on the label of the product in the food allergen source, gluten source and added sulphites statement if the food allergen or gluten\n(a) is, or is present in, an ingredient that is not shown in the list of ingredients, but is not a component of that ingredient or present in a component of that ingredient; or\n(b) is, or is present in, a component and neither the component nor the ingredient in which it is present is shown in the list of ingredients.\n(10) Despite subsection (8), the source of the food allergen or gluten is not required to be shown in parentheses immediately after the ingredient or component, as the case may be, if the source of the food allergen or gluten appears\n(a) in the list of ingredients\n(i) as part of the common name of the ingredient or component, or\n(ii) in parentheses, under subsection (8), immediately after another ingredient or component; or\n(b) in the food allergen source, gluten source and added sulphites statement.\n(11) For greater certainty, nothing in subsection (8) affects how an ingredient or component may be shown in the list of ingredients under paragraph B.01.010(3)(b).",
+    "history": "SOR/2011-28, s. 4; SOR/2016-305, ss. 7, 72; SOR/2019-98, s. 1; SOR/2021-46, s. 4(E); SOR/2022-143, s. 10; SOR/2022-168, s. 5",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.010.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.010.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.010.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.010.2",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.010.2\n(1) In this section and in section B.01.010.3, sulphites means the food additives that are set out in the Common Names for Ingredients and Components Document and are present in a prepackaged product.\n(2) For greater certainty, the definition sulphites in subsection (1) includes only sulphites that are present in the prepackaged product as a result of being added.\n(3) If sulphites are present in a prepackaged product in a total amount of 10 parts per million or more and none are required to be shown in the list of ingredients under section B.01.008 or B.01.009, the sulphites must be shown on the label of the product in\n(a) the list of ingredients; or\n(b) the food allergen source, gluten source and added sulphites statement that complies with the requirements of subsection B.01.010.3(1).\n(4) Subsection (3) does not apply to sulphites present in the prepackaged products referred to in paragraphs B.01.008(2)(a) to (e) unless a list of ingredients is shown on the product’s label.\n(5) [Repealed, SOR/2019-98, s. 2]\n(6) Sulphites that are shown on a label of the product under subsection (3) must be shown as follows:\n(a) if the sulphites are shown in the list of ingredients,\n(i) by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”, or\n(ii) individually by the name of the food additive that is set out in the Common Names for Ingredients and Components Document, except that the name “sodium dithionite”, “sulphur dioxide” or “sulphurous acid” must be followed, in parentheses, by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”; or\n(b) if the sulphites are shown in a food allergen source, gluten source and added sulphites statement, by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”.\n(7) Sulphites that are shown in the list of ingredients under paragraph (6)(a) must be shown as follows:\n(a) sulphites that are a component of an ingredient that is shown in the list of ingredients must be shown either in parentheses immediately after the ingredient or at the end of that list where they may be shown in any order with the other ingredients that are shown at the end of that list in accordance with subsection B.01.008.2(4); and\n(b) in all other cases, the sulphites must be shown at the end of the list of ingredients where they may be shown in any order with the other ingredients that are shown at the end of that list in accordance with subsection B.01.008.2(4).\n(8) If sulphites are present in a prepackaged product in a total amount of 10 parts per million or more and any of them are required to be shown in the list of ingredients under section B.01.008 or B.01.009, in the case of sulphites shown individually by the name “sodium dithionite”, “sulphur dioxide” or “sulphurous acid”, that name must be followed, in parentheses, by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”.\n(9) If the total amount of sulphites present in the prepackaged product is 10 parts per million or more, sulphites that are required to be shown in a list of ingredients under section B.01.008 or B.01.009 may also be shown on the label of the product in a food allergen source, gluten source and added sulphites statement that complies with the requirements of subsection B.01.010.3(1).\n(10) Despite subparagraph (6)(a)(ii) and subsection (8), if sulphites are shown individually in a list of ingredients, by the name “sodium dithionite”, “sulphur dioxide” or “sulphurous acid”, that name is not required to be followed, in parentheses, by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents” if\n(a) in the list of ingredients,\n(i) the term “sulfite” or “sulphite” appears in the common name of another sulphite, or\n(ii) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents” is shown in parentheses following another sulphite; or\n(b) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents” is shown in a food allergen source, gluten source and added sulphites statement on the label of the product.",
+    "history": "SOR/2011-28, s. 4; SOR/2016-305, ss. 8, 72; SOR/2019-98, s. 2; SOR/2022-143, s. 11; SOR/2022-168, s. 6",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.010.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.010.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.010.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.010.3",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.010.3\n(1) A food allergen source, gluten source and added sulphites statement must\na) be introduced by a title that\n(i) consists of the terms\n(A) “Contains”, “Contains:” or “Contains :” in the English version of the statement, and\n(B) “Contient”, “Contient :” or “Contient :” in the French version of the statement,\n(ii) is shown in bold type,\n(iii) is shown without any intervening printed, written or graphic material appearing between it and the rest of the statement, and\n(iv) if the statement is preceded by a statement referred to in subsection B.16.016(1) and begins on the line on which that statement ends, is shown in a type that is of a height that is at least 0.2 mm greater than the height of the type used in that statement;\n(a.1) appear, in respect of each linguistic version, immediately after any statement referred to in subsection B.16.016(1) appearing in the same language or, if there is no such statement, immediately after the list of ingredients appearing in the same language and, in either case, without any intervening printed, written or graphic material;\n(a.2) appear on the same continuous surface as the statement or list that immediately precedes it and be shown in the same manner as the list of ingredients is shown under subsection B.01.008.2(2);\n(b) include all of the following information, even if all or part of that information is also shown in the list of ingredients:\n(i) the source for each food allergen that is present in the prepackaged product,\n(ii) each source for the gluten that is present in the product, and\n(iii) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”, if the total amount of sulphites present in the product is 10 parts per million or more; and\n(c) show information entries in regular or bold type, using lower case letters except for the first letter of each entry, which shall be an upper case letter, and shall use a bullet point or comma to separate each entry.\n(2) Despite paragraph (1)(b), the following information is not required to be shown in the statement more than once:\n(a) the same source of a food allergen;\n(b) the same source of gluten; and\n(c) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”.\n(3) If the English and French versions of the statement appear on the same continuous surface of the label, the version that follows the other version shall not begin on the same line as that on which the other version ends, except in the case of a prepackaged product that has an available display surface of less than 100 cm2.",
+    "history": "SOR/2011-28, s. 4; SOR/2016-305, s. 9; SOR/2022-168, s. 7; SOR/2024-244, s. 9",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.010.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.010.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.010.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.010.4",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.010.4\n(1) If the label of a prepackaged product includes a declaration alerting consumers that, due to a risk of cross-contamination, the product may contain the source of a food allergen or gluten,\n(a) the declaration must appear immediately after\n(i) the food allergen source, gluten source and added sulphites statement, if there is one,\n(ii) any statement referred to in subsection B.16.016(1), if no food allergen source, gluten source and added sulphites statement appears on the label, or\n(iii) the list of ingredients, if neither of the statements referred to in subparagraph (ii) appears on the label;\n(b) the declaration must appear in both English and French if the statement or list immediately preceding it appears in both languages;\n(c) the declaration must appear on the same continuous surface as the statement or list that immediately precedes it and be shown in the same manner as the list of ingredients is shown under subsection B.01.008.2(2);\n(d) the declaration must appear without any intervening printed, written or graphic material between it and the statement or list that immediately precedes it, except that a solid line may appear before the declaration if the declaration begins on a different line than the line on which the statement or list ends;\n(e) the declaration must be shown in bold type if it begins on the line on which the statement or list that immediately precedes it ends and if it is not introduced by a title;\n(f) any title that introduces the declaration must be shown in bold type if the declaration begins on the line on which the statement or list that immediately precedes it ends; and\n(g) if the declaration is preceded by a statement referred to in subsection B.16.016(1) and begins on the line on which the statement ends, the title of the declaration — or the declaration itself, if no title appears — must be shown in a type that is of a height that is at least 0.2 mm greater than the height of the type used in the statement.\n(2) If the English and French versions of the declaration appear on the same continuous surface of the label, the version that follows the other version must not begin on the line on which the other version ends unless the prepackaged product has an available display surface of less than 100 cm2.",
+    "history": "SOR/2016-305, s. 10; SOR/2022-168, s. 8; SOR/2024-244, s. 10",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.010.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.010.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.011\n(1) Where it is an acceptable manufacturing practice for a manufacturer to\n(a) omit from his prepackaged product any food that is ordinarily an ingredient or component, or\n(b) substitute in whole or in part in his prepackaged product any other food for a food that is ordinarily an ingredient or component,\nthe list of ingredients for the 12-month period commencing from the time the label is applied to the prepackaged product may show as ingredients or components the foods that may be omitted and the foods that may be used as substitutes if\n(c) all the foods that may be used as ingredients or components throughout the 12-month period are shown in the list of ingredients;\n(d) it is clearly stated as part of the list of ingredients that the food shown as an ingredient or component may not be present or that another food may be substituted for a food shown as an ingredient or component; and\n(e) the foods that may be omitted or substituted are grouped with the same class of foods that are used as ingredients or components and the foods within each such group are listed in descending order of the proportion by weight in which they will probably be used during the 12-month period.\n(2) Where it is an acceptable manufacturing practice for a manufacturer to vary the proportions of ingredients or components of his prepackaged product, the list of ingredients for the 12-month period commencing from the time the label is applied to the prepackaged product may show the ingredients or components in the same proportions throughout the 12-month period if\n(a) it is clearly stated as part of the list of ingredients that the proportions indicated are subject to change; and\n(b) the ingredients or components are listed in descending order of the proportion by weight in which they will probably be used during the 12-month period.",
+    "history": "SOR/2022-143, s. 12",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.012\n(1) In this section,\nlocal government unit means a city, metropolitan government area, town, village, municipality or other area of local government but does not include any local government unit situated within a bilingual district established under the Official Languages Act; (collectivité locale)\nlocal food means a food that is manufactured, processed, produced or packaged in a local government unit and sold only in\n(a) the local government unit in which it is manufactured, processed or packaged,\n(b) one or more local government units that are immediately adjacent to the one in which it is manufactured, processed, produced or packaged, or\n(c) the local government unit in which it is manufactured, processed, produced or packaged and in one or more local government units that are immediately adjacent to the one in which it is manufactured, processed, produced or packaged; (produit alimentaire local)\nmother tongue means the language first learned in childhood by persons in any area of Canada and still understood by them as ascertained by the decennial census taken immediately preceding the date on which the food referred to in subsection (3) is sold to the consumer; (langue maternelle)\nofficial languages means the English language and the French language; (langues officielles)\nspecialty food means a food — other than a human milk fortifier or supplemented food — that\n(a) has special religious significance and is used in religious ceremonies; or\n(b) is an imported food\n(i) that is not widely used by the population as a whole in Canada, and\n(ii) for which there is no readily available substitute that is manufactured, processed, produced or packaged in Canada and that is generally accepted as being a comparable substitute; (aliment spécial)\ntest market food means a food that, prior to the date of the notice of intention respecting that food referred to in subsection (5), was not sold in Canada in that form and that differs substantially from any other food sold in Canada with respect to its composition, function, state or packaging form and includes a food referred to in section B.01.054. (produit alimentaire d’essai)\n(2) Subject to subsections (9), (10) and (11), all information required by these Regulations to be shown on the label of a food shall be shown in both official languages.\n(3) Subject to subsections (4) to (6), subsection (2) does not apply to a local food or test market food if\n(a) it is sold in a local government unit in which one of the official languages is the mother tongue of less than 10 per cent of the total number of persons residing in the local government unit; and\n(b) the information required by these Regulations to be shown on the label of a food is shown in the official language that is the mother tongue of at least 10 per cent of the total number of persons residing in the local government unit.\n(4) Where one of the official languages is the mother tongue of less than 10 per cent of the total number of persons residing in a local government unit and the other official language is the mother tongue of less than 10 per cent of the total number of persons residing in the same local government unit, subsection (3) does not apply.\n(5) Subsection (3) does not apply to a test market food unless the person who intends to conduct the test marketing of the food has, six weeks prior to conducting the test marketing, filed with the President of the Canadian Food Inspection Agency a notice of intention in a form acceptable to the President.\n(6) A test market food shall, for the purposes of subsection (3), cease to be a test market food upon the expiration of 12 cumulative months after the date on which it was first offered for sale as a test market food but any test market food that was acquired for resale by a person, other than the person who filed the notice of intention referred to in subsection (5), before the expiration of those 12 cumulative months, shall continue to be a test market food for the purposes of subsection (3) until it is sold.\n(7) Subsection (2) does not apply to a specialty food if the information required by these Regulations to be shown on the label thereon is shown in one of the official languages.\n(8) Where there are one or more surfaces on the label of a food that are of at least the same size and prominence as the principal display panel, the information required by these Regulations to be shown on the principal display panel may be shown in one official language if such information is shown in the other official language on one of those other surfaces.\n(9) Subsection (2) does not apply to the identity and principal place of business of the person by or for whom the food was manufactured, processed, produced or packaged for resale if this information is shown in one of the official languages.\n(10) Subsection (2) does not apply to the following common names if the common name appears on the principal display panel in the following manner:\nScotch Whisky\nIrish Whisky\nHighland Whisky\nDry Gin\nBourbon\nTennessee Whisky\nTequila\nMezcal\nRye Whisky\nCrème de Menthe\nCrème de Cacao\nCrème de Cassis\nCrème de Banane\nTriple Sec\nAnisette\nCrème de Noyau\nBrandy\nSake or Saki\nAdvocaat or Advokaat\nKirsch\nSlivovitz\nOuzo\nCherry Brandy Liqueur\nKummel\nAkvavit\nAquavit\nArmagnac\nMarc\nGrappa\nCalvados\nPoire William\nCrème de Bleuets\nCuraçao Orange\nLiqueur de Fraise\nMandarinette\nPrunelle de Bourgogne\nChartreuse\nPastis\nFior d’Alpe\nStrega\nCampari\nAmericano\nApricot Brandy Liqueur\nPeach Brandy Liqueur\nSloe Gin\nManhattan\nMartini\n(11) Subsection (2) does not apply to the label of a shipping container destined to a commercial or industrial enterprise or an institution, if\n(a) the shipping container and its contents are not resold as a one unit prepackaged product to a consumer at the retail level; and\n(b) all information required by these Regulations to be shown on a label of a food is shown in one of the official languages.",
+    "history": "SOR/79-23, s. 9; SOR/79-529, s. 4; SOR/84-300, s. 6; SOR/93-603, s. 1; SOR/95-548, s. 5; SOR/2000-184, s. 62; SOR/2016-305, s. 11; SOR/2021-57, s. 6; SOR/2022-169, s. 7",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.013\n(1) Unless specifically required by the Act or these Regulations, no reference, direct or indirect, to the Act or to these Regulations shall be made on any label of, or in any advertisement for, a food.\n(2) Despite subsection (1), the label of, or an advertisement for, a food may include a statement that a food “complies with the standard for (naming the common name of the food in respect of which the claim is made) in the Food and Drug Regulations” if the food complies with the standard prescribed by these Regulations for that food and the manufacturer of the food has substantiated, by means of the results of tests carried out before the statement is made or by other evidence that exists before the statement is made, that the food complies with the standard.",
+    "history": "SOR/92-626, s. 10; SOR/95-548, s. 5(F); SOR/2024-244, s. 11",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.014 [Repealed, SOR/2024-244, s. 12]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.015 [Repealed, SOR/2022-168, s. 9]",
+    "history": "",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.016 [Repealed, SOR/2022-168, s. 9]",
+    "history": "",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.017 [Repealed, SOR/2022-168, s. 9]",
+    "history": "",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.018 [Repealed, SOR/2024-244, s. 12]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.019 [Repealed, SOR/2022-168, s. 10]",
+    "history": "",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.020 [Repealed, SOR/2022-168, s. 10]",
+    "history": "",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.021 [Repealed, SOR/2024-244, s. 12]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.022 [Repealed, SOR/2022-168, s. 11]",
+    "history": "",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.023 [Repealed, SOR/2024-244, s. 12]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.033",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.033\n(1) Except in the case of a formulated liquid diet, human milk fortifier or human milk substitute, it is prohibited to sell a food represented in any manner as containing hydrolyzed or partially hydrolyzed collagen, hydrolyzed or partially hydrolyzed gelatin or hydrolyzed or partially hydrolyzed casein unless the label carries the following statement on the principal display panel in the same size type used for the common name:\n“CAUTION, DO NOT USE AS SOLE SOURCE OF NUTRITION”.\n(2) In this section, formulated liquid diet means a food that meets the requirements of sections B.24.101 to B.24.103.",
+    "history": "SOR/78-65, s. 1; SOR/2021-57, s. 7",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.034",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.034 [Repealed, SOR/88-559, s. 7]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.035",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.035\n(1) Subject to subsection (8), where an irradiated food referred to in column 1 of the table to Division 26 is offered for sale as a prepackaged product, the principal display panel of the label applied to the package shall carry the symbol described in subsection (5).\n(2) Where an irradiated food referred to in column 1 of the table to Division 26 is not a prepackaged product and is offered for sale, a sign that carries the symbol described in subsection (5) shall be displayed immediately next to the food.\n(3) The symbol required pursuant to subsection (1) or (2) shall appear in close proximity on the principal display panel referred to in subsection (1) or on the sign referred to in subsection (2) to one of the following statements or a written statement that has the same meaning:\n(a) “treated with radiation”;\n(b) “treated by irradiation”; or\n(c) “irradiated”.\n(4) No person shall sell a food referred to in column 1 of the table to Division 26 that has been irradiated in the manner set out in subsection B.26.003(2) unless the requirements of subsections (1) to (3) are met.\n(5) For the purposes of subsections (1) to (3), the symbol that indicates the irradiated food shall\n(a) have an outer diameter\n(i) in the case referred to in subsection (1), equal to or greater than the height of the numerical quantity prescribed by paragraph 229(1)(a) and subsections 229(2) and (3) of the Safe Food for Canadians Regulations for the declaration of net quantity of the package, and\n(ii) in the case referred to in subsection (2), not less than 5 cm; and\n(b) be in the following form:\n(6) Notwithstanding subsection B.01.009(1), any food referred to in column 1 of the table to Division 26 that is an ingredient or component of a prepackaged product and that has been irradiated shall, if the food constitutes 10 per cent or more of the prepackaged product, be included in the list of ingredients and preceded by the statement “irradiated”.\n(7) The label attached to a shipping container that contains a food set out in column 1 of the table to Division 26 that has been subjected to the maximum absorbed dose set out in column 5 shall carry the statement that is required by subsection (3) and the statement “Do not irradiate again.”.\n(8) Where a shipping container constitutes the package of the prepackaged product, the label attached to the shipping container shall carry the statement required by subsection (7) but need not carry the symbol required by subsection (5).\n(9) Any advertising of an irradiated food referred to in column 1 of the table to Division 26 shall identify the food as having been irradiated.\n(10) The statements referred to in subsections (3) and (6) to (8) shall be in both official languages in accordance with subsection B.01.012(2).",
+    "history": "SOR/89-172, s. 1; SOR/2017-16, s. 1; SOR/2018-108, s. 400",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.037",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.037 [Repealed, SOR/88-559, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.040",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.040 [Repealed, SOR/88-559, s. 9]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.042",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.042 If a standard for a food is set out in the Food Compositional Standards Document:\n(a) the food must contain only the ingredients set out in the standard for the food;\n(b) the food must contain each ingredient in a quantity within any limits set out in the standard for that ingredient;\n(c) the food must be labelled and advertised in accordance with any requirements set out in the standard; and\n(d) the food must comply with any other requirements set out in the standard in relation to the composition, strength, potency, purity, quality or other property of the food.",
+    "history": "SOR/2024-244, s. 13",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.043",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.043 Despite paragraph B.01.042(a), if a substance — other than a supplemental ingredient — is required or permitted by a provision of these Regulations in a food for which a standard is set out in the Food Compositional Standards Document, that food must contain the required substance and may contain the permitted substance.",
+    "history": "SOR/87-640, s. 1; SOR/2024-244, s. 13",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.044",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.044 [Repealed, SOR/2024-244, s. 13]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.045",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.045 [Repealed, SOR/2024-244, s. 13]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.046",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.046 [Repealed, SOR/2016-74, s. 2]",
+    "history": "",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.047",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.047 [Repealed, SOR/2016-74, s. 2]",
+    "history": "",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.047.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.047.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.047.1\n(1) The following definitions apply in this section.\nBSE means Bovine Spongiform Encephalopathy. (ESB)\nspecified risk material means\n(a) the skull, brain, trigeminal ganglia, eyes, tonsils, spinal cord and dorsal root ganglia of cattle aged 30 months or older; and\n(b) the distal ileum of cattle of all ages. (matériel à risque spécifié)\n(2) No person shall sell or import for sale food that contains specified risk material.\n(3) Subsection (2) does not apply in respect of food that originates from a country that is designated as being free from BSE in accordance with section 7 of the Health of Animals Regulations.\n(4) Subsection (2) does not apply in respect of food that is packaged for sale or imported for sale before the day on which this subsection comes into force.",
+    "history": "SOR/2003-265, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.047.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.047.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.048",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.048\n(1) No person shall sell\n(a) any animal intended for consumption as food if any product containing any drug listed in subsection (2) has been administered to the animal;\n(b) any food that is derived from an animal if any product containing a drug listed in subsection (2) has been administered to the animal; or\n(c) any food that is derived from an animal if the food contains any residue of a drug listed in subsection (2).\n(2) The drugs referred to in subsection (1) are\n(a) chloramphenicol and its salts and derivatives;\n(b) a 5-nitrofuran compound;\n(c) clenbuterol and its salts and derivatives;\n(d) a 5-nitroimidazole compound; and\n(e) diethylstilbestrol and other stilbene compounds.",
+    "history": "SOR/85-685, s. 1; SOR/87-626, s. 1; SOR/94-568, s. 1; SOR/97-510, s. 1; SOR/2003-292, s. 1; SOR/2016-74, s. 3",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.049",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.049",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.049 No person shall use, in labelling, packaging, advertising or selling a food that does not meet the requirements of the kashruth applicable to it, the word “kosher” or any letters of the Hebrew alphabet or any other word, expression, depiction, sign, symbol, mark, device or other representation that indicates or that is likely to create an impression that the food is kosher.",
+    "history": "SOR/84-300, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.049",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.049.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.050",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.050 A person must not use, in labelling, packaging, advertising or selling a food, the word “halal” — or any letters of the Arabic alphabet or any other word, expression, depiction, sign, symbol, mark, device or other representation that indicates or that is likely to create an impression that the food is halal — unless the name of the person or body that certified the food as halal is indicated on the label or package or in the advertisement or sale.",
+    "history": "SOR/2014-76, s. 1",
+    "last_amended": "2016-04-05",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.053",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.053 No person shall sell a product represented as a ready breakfast or instant breakfast or by any similar designation unless each serving of stated size of the product contains\n(a) not less than 4.0 mg. iron;\n(b) Vitamin A, thiamine, riboflavin, niacin or niacinamide and Vitamin C;\n(c) a good dietary source of protein; and\n(d) where consumed as directed, not less than 300 calories.",
+    "history": "SOR/2003-11, s. 13; SOR/2016-305, s. 75(F)",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.054",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.054\n(1) In order to generate information in support of an amendment to the Regulations, the Minister may issue to the manufacturer or distributor of a food, where the food or the packaging, labelling or advertising of the food does not comply with the requirements of these Regulations, a Temporary Marketing Authorization Letter that authorizes the sale of the food described therein or the packaging, labelling or advertising of the food described therein for a specified period of time, within a designated area and in a specified quantity, in the manner specified in the Letter if\n(a) the manufacturer or distributor of the food has supplied to the Minister the following information:\n(i) the purpose for which the temporary marketing authorization of the food is required,\n(ii) a description of the food including a sample and proposed label,\n(iii) a description of any proposed variation from the requirements of these Regulations,\n(iv) adequate data to show that the use of the food will not be detrimental to the health of the purchaser or user,\n(v) the proposed quantity of the food to be sold,\n(vi) the proposed period of time required for such sale,\n(vii) the proposed area designated for such sale, and\n(viii) such other data as the Minister may require; and\n(b) the manufacturer or distributor of the food has agreed to\n(i) describe the food on a label or in an advertisement in a manner that is not false, misleading or deceptive,\n(ii) use such marks or statements on the label or in any advertisement as the Minister may require,\n(iii) on request, submit to the Minister results of the temporary marketing, and\n(iv) on request, withdraw the product from sale where the Minister is of the opinion that it is in the public interest to do so.\n(2) The Minister shall, in any Temporary Marketing Authorization Letter issued pursuant to subsection (1), set out\n(a) the common name and description of the food to be sold;\n(b) the name and address of the manufacturer or distributor of the food;\n(c) the purpose for which the temporary marketing of the food is authorized;\n(d) the quantity of the food that is authorized for sale;\n(d.1) the type of packaging, labelling or advertising authorized in respect of the food where the Letter is intended to authorize a variation from a requirement of any provision of the Regulations respecting packaging, labelling or advertising;\n(e) the period of time during which the food may be sold; and\n(f) the designated area within which the food may be sold.",
+    "history": "SOR/81-566, s. 1; SOR/85-275, s. 1; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.055",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.055",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.055\n(1) A manufacturer or distributor named in a Temporary Marketing Authorization Letter issued pursuant to subsection B.01.054(1) may, for the purpose set out in the Letter, sell the food in the manner authorized in the Letter and package, label or advertise that food in the manner authorized in the Letter for the period of time, within the designated area and in the quantity set out in the Letter.\n(2) No provision of these Regulations made pursuant to paragraph 30(1)(b) of the Act applies in respect of a food or the packaging, labelling or advertising of a food for which a Temporary Marketing Authorization Letter has been issued pursuant to subsection B.01.054(1) to the extent that the food, or the packaging, labelling or advertising of the food, as authorized in the Letter, does not comply with that provision.",
+    "history": "SOR/81-566, s. 1; SOR/85-275, s. 2; SOR/90-814, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.055.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.056",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.056 [Repealed, SOR/2016-74, s. 4]",
+    "history": "",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.060 to B.01.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.060 to B.01.066",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.060 to B.01.066 [Repealed, SOR/88-559, s. 10]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.060 to B.01.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.060 to B.01.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.070",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.070 [Repealed, SOR/2024-244, s. 14]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.071",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.071 Where a prepackaged product is a mixture of nuts, the percentage and common name of the nut that is present in the product in the greatest amount by weight shall be applied to the principal display panel of the package in close proximity to the common name of the product.",
+    "history": "SOR/88-336, s. 3; SOR/92-626, s. 11",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.072",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.072",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.072 Notwithstanding any requirement prescribed in Part B, a food product that has been subjected to heat in the presence of a vaporized liquid solution of smoke derived from hardwood, hardwood sawdust or corn cobs may be described as “smoked”.",
+    "history": "SOR/92-626, s. 11",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.072",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.072.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.080",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.080",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.080\n(1) In this section, frozen means preserved by freezing temperature and does not include any surface freezing that may occur during holding and transportation.\n(2) Where meat, meat by-products, poultry meat, poultry by-products or fish, or meat of any marine or fresh water animal, that has been frozen is thawed prior to sale, the words “previously frozen” shall be shown\n(a) on the principal display panel in close proximity to the common name of the food and in letters at least as legible and conspicuous as those used in the common name;\n(b) anywhere on the principal display panel in letters of not less than 1/4 of an inch (6.4 millimetres) in height; or\n(c) on a sign displayed adjacent to the food in letters that are easily visible and legible to a prospective purchaser.\n(3) Where part of a food referred to in subsection (2) has been frozen and thawed prior to sale, the words “Made from fresh and frozen portions” or “Made from fresh and frozen (naming the food)” shall be shown in the manner described in paragraph (2)(a), (b) or (c).",
+    "history": "SOR/88-336, s. 3; SOR/2022-143, s. 13(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.080",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.080.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.090",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.090",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.090\n(1) No person shall offer for sale at retail any solid cut meat or solid cut poultry meat to which phosphate salts or water has been added, unless that meat or poultry meat is contained in a package and carries a label.\n(2) The label referred to in subsection (1) shall contain a statement of the minimum percentage of meat protein as part of the common name of the product on the principal display panel of the package in type that is as legible and conspicuous as any other type on that display panel, and in letters that are at least one half of the size of the letters used in the common name of the product but that are not less than 1.6 mm in height.",
+    "history": "SOR/94-262, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.090",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.090.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.091",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.091",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.091 The label of any solid cut meat or solid cut poultry meat that has had phosphate salts or water added to it, that is not cured and that is prepackaged at retail shall contain a statement of the ingredients contained in the food in accordance with subsections B.01.008.2(1) to (5) and (7).",
+    "history": "SOR/94-262, s. 1; SOR/2003-11, s. 14; SOR/2016-305, s. 13; SOR/2024-244, s. 15(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.091",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.091.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.092",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.092",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.092 Sections B.01.090 and B.01.091 do not apply in respect of side bacon, Wiltshire bacon, pork jowls, salt pork or salt beef.",
+    "history": "SOR/94-262, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.092",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.092.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.100",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.100",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.100\n(1) The common name of a simulated meat product or simulated poultry product shall be the common name of the meat product or poultry product that is simulated, modified by the word “simulated”.\n(2) The word “simulated” in the common name of a simulated meat product or simulated poultry product shall be shown in letters of at least the same size and prominence as those used in the remainder of the common name of that product.\n(3) Where a simulated meat product or a simulated poultry product is not a prepackaged product, the common name of the product and the other information required by this section to be shown on the label of a simulated meat product or simulated poultry product shall be shown on a sign displayed on or adjacent to the product in letters that are legible and conspicuous to a prospective purchaser.\n(4) The words\n(a) “contains no meat”, in the case of a simulated meat product, and\n(b) “contains no poultry”, in the case of a simulated poultry product,\nshall be shown on the principal display panel of the label of a simulated meat product or simulated poultry product in close proximity to the common name and in letters of at least the same size and prominence as those shown in the common name.\n(5) to (7) [Repealed, SOR/88-559, s. 11]",
+    "history": "SOR/88-336, s. 3; SOR/88-559, s. 11",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.100.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.101",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.101",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.101\n(1) For the purposes of this section and section B.01.102, source of protein means any food that contains protein, but does not include spices, seasonings, flavours, artificial flavours, flavour enhancers, food additives and similar foods that contain only small amounts of protein.\n(2) The common name of a meat product extender shall be the common name of each food in the meat product extender that is a source of protein, plus\n(a) the word “meat”, or the common name of the meat product that is to be extended, plus the word “extender”; or\n(b) the words “extender for” plus the common name of the meat product that is to be extended.\n(3) The common name of a poultry product extender shall be the common name of each food in the poultry product extender that is a source of protein, plus\n(a) the word “poultry”, or the common name of the poultry product that is to be extended plus the word “extender”; or\n(b) the words “extender for” plus the common name of the poultry product that is to be extended.\n(4) Foods that are a source of protein in the meat product extender or poultry product extender shall be shown by their common names in the common name of that meat product extender or poultry product extender\n(a) in descending order of their proportion by weight of the meat product extender or poultry product extender; and\n(b) in letters of at least the same size and prominence as those used in the remainder of the common name of the meat product extender or poultry product extender.\n(5) and (6) [Repealed, SOR/88-559, s. 12]",
+    "history": "SOR/88-559, s. 12; SOR/2022-143, s. 14",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.101.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.102",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.102",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.102\n(1) The common name of an extended meat product or an extended poultry product shall be the common name of the meat product or poultry product that is extended, modified by the common name of each of the foods that are sources of protein in the extended meat product or extended poultry product.\n(2) Notwithstanding subsection (1),\n(a) the word or words “meat”, “meat product”, “poultry”, “poultry meat” or “poultry meat by-product” as the case may be, may be used in the common name of an extended meat product or extended poultry product as the common name of the food therein that is a source of protein derived from a meat product or poultry product; and\n(b) where it is an acceptable manufacturing practice for a manufacturer to omit from his meat product extender or poultry product extender any source of protein derived from a plant that is ordinarily an ingredient of that meat product extender or poultry product extender, or to substitute in whole or in part in his meat product extender or poultry product extender any source of protein derived from a plant for a source of protein that is ordinarily an ingredient of that meat product extender or poultry product extender, the word “plant” may be used in the common name of an extended meat product or extended poultry product as the common name of the food therein that is a source of protein derived from a plant.\n(3) Foods that are a source of protein in an extended meat product or extended poultry product shall be shown by their common names in the common name of that product\n(a) in descending order of their proportion by weight of that product; and\n(b) in letters of at least the same size and prominence as those used in the remainder of the common name of that product.\n(4) Where an extended meat product or extended poultry product is not a prepackaged product, the common name of that product and the information required by this section to be shown on the label of an extended meat product or extended poultry product shall be shown on a sign displayed on or adjacent to that product in letters that are legible and conspicuous to a prospective purchaser.\n(5) to (7) [Repealed, SOR/88-559, s. 13]",
+    "history": "SOR/84-300, s. 9; SOR/88-559, s. 13; SOR/2022-143, s. 15",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.102.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.103",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.103",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.103\n(1) [Repealed, SOR/2022-143, s. 16]\n(2) to (4) [Repealed, SOR/88-559, s. 14]",
+    "history": "SOR/88-559, s. 14; SOR/2022-143, s. 16",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.103.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.300",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.300",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.300 [Repealed, SOR/2003-11, s. 15]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.300",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.300.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.301",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.301",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.301\n(1) No person shall, on the label of or in any advertisement for a food, other than in the nutrition facts table or supplemented food facts table, if any, include a declaration of the food’s energy value or the amount of a nutrient or supplemental ingredient contained in the food unless it is declared in the following manner, per serving of stated size:\n(a) in the case of the energy value, in Calories;\n(b) in the case of a vitamin referred to in subsection D.01.002(1) that is not one of the following vitamins, in the applicable unit set out in subsection D.01.003(1):\n(i) beta-carotene as a form of vitamin A or retinol, including its derivatives, as a form of vitamin A, or both, if either is a supplemental ingredient, and\n(ii) niacin, if it is a supplemental ingredient;\n(b.01) in the case of the following vitamins, in the applicable unit set out in column 3 of the List of Permitted Supplemental Ingredients:\n(i) beta-carotene as a form of vitamin A or retinol, including its derivatives, as a form of vitamin A, or both, if either is a supplemental ingredient, and\n(ii) niacin, if it is a supplemental ingredient;\n(b.1) in the case of the following mineral nutrients:\n(i) for sodium, potassium, calcium, phosphorus, magnesium, iron, zinc, chloride, copper and manganese, in milligrams, and\n(ii) for iodide, chromium, selenium and molybdenum, in micrograms;\n(c) in the case of cholesterol, in milligrams;\n(d) in the case of the mineral ion content of prepackaged water or ice, in parts per million;\n(d.1) in the case of a supplemental ingredient other than a vitamin or mineral nutrient referred to in this subsection, in the applicable unit referred to in column 3 of the List of Permitted Supplemental Ingredients; and\n(e) in any other case, in grams.\n(1.1) Despite subsection D.01.003(1) and for the purposes of this section, the amount in metric units of the vitamins referred to in paragraph (1)(b.01) must be determined in terms of their amount in the supplemented food in accordance with column 5 of the List of Permitted Supplemental Ingredients, as applicable.\n(2) Despite subsection (1), a person may, on the label of or in any advertisement for a food, other than in the nutrition facts table or supplemented food facts table, if any, include a declaration of the percentage of the daily value of a nutrient contained in the food if\n(a) in the case of a food that is not a supplemented food, the nutrient is listed in column 1 of the table to section B.01.401 or the table to section B.01.402 and the percentage of the daily value of the nutrient is required or permitted to be declared in the nutrition facts table;\n(b) in the case of a supplemented food, the nutrient is listed in column 1 of the table to section B.29.002 or the table to section B.29.003, or referred to in column 2 of item 18 of the table to section B.29.002, and the percentage of the daily value of the nutrient is required or permitted to be declared in the supplemented food facts table; and\n(c) the percentage of the daily value of the nutrient is declared per serving of stated size.\n(3) A declaration referred to in subsection (1) or (2) that appears on the label of a food shall be\n(a) in English and French; or\n(b) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the food may be shown in that language only and is shown on the label in that language.",
+    "history": "SOR/88-559, s. 15; SOR/2003-11, s. 16; SOR/2016-305, ss. 14, 75(F); SOR/2022-169, s. 9",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.301.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.302",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.302",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.302 If the label of a multiple-serving prepackaged product indicates that the product contains or, if prepared as directed in or on the package, provides a specified number of servings or portions, that information must be based on the serving of stated size set out in the nutrition facts table or supplemented food facts table, as the case may be.",
+    "history": "SOR/2016-305, s. 15; SOR/2018-108, s. 394; SOR/2022-169, s. 10",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.302.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.303 and B.01.304",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.303 and B.01.304",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.303 and B.01.304 [Repealed, SOR/2003-11, s. 17]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.303 and B.01.304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.303 and B.01.304.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.305",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.305",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.305\n(1) No person shall, on the label of or in any advertisement for a food, make a representation, express or implied, respecting a protein unless the food meets the conditions set out in column 2 of item 8 of the Table of Permitted Nutrient Content Statements and Claims for the subject “source of protein” set out in column 1.\n(2) No person shall, on the label of or in any advertisement for a food, other than a supplemented food, make a representation, express or implied, respecting an amino acid unless\n(a) the food meets the conditions set out in column 2 of item 8 of the Table of Permitted Nutrient Content Statements and Claims for the subject “source of protein” set out in column 1; and\n(b) the label or advertisement includes a declaration of the amount of histidine, isoleucine, leucine, lysine, methionine, phenylalanine, threonine, tryptophan and valine contained in the food, expressed in grams per serving of stated size.\n(3) Subsections (1) and (2) do not apply in respect of\n(a) a formulated liquid diet, human milk fortifier, human milk substitute or food represented as containing a human milk substitute;\n(b) foods represented for use in gluten-free diets, protein restricted diets, low (naming the amino acid) diets and (naming the amino acid) free diets;\n(c) the word “protein” when used as part of the common name of an ingredient in the list of ingredients;\n(d) the declaration of amino acids in the list of ingredients;\n(e) the common names that are set out in the Common Names for Ingredients and Components Document, if shown in the list of ingredients in accordance with paragraph B.01.010(3)(a);\n(f) the common name of a single amino acid preparation that may be sold as a food;\n(g) any statement referred to in subsection B.16.016(1);\n(h) a statement or claim set out in column 4 of item 7 of the Table of Permitted Nutrient Content Statements and Claims respecting the subject “low in protein” set out in column 1;\n(i) a declaration of the amount of protein in the nutrition facts table or supplemented food facts table, as the case may be;\n(j) a statement of the protein content of a food as required by paragraph B.24.103(c), subparagraph B.24.202(a)(ii), paragraph B.24.304(b) or B.25.057(1)(a) or subparagraph B.25.057(2)(c)(i) or (d)(i); or\n(k) a statement that a food is not a source of protein.\n(4) A representation referred to in subsection (1) or (2) that appears on the label of a food shall be\n(a) in English and French; or\n(b) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the food may be shown in that language only and is shown on the label in that language.",
+    "history": "SOR/88-559, s. 15; SOR/90-830, s. 3(F); SOR/2003-11, s. 18; SOR/2016-305, s. 75(F); SOR/2021-57, s. 8; SOR/2022-143, s. 17; SOR/2022-168, s. 12; SOR/2022-168, s. 52; SOR/2022-169, s. 11; SOR/2024-244, s. 16",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.305.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.306 to B.01.310",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.306 to B.01.310",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.306 to B.01.310 [Repealed, SOR/2003-11, s. 19]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.306 to B.01.310",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.306 to B.01.310.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.311",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.311",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.311\n(1) Subject to subsections (2) and (3), no person shall, on the label of or in any advertisement for a food, make a representation, express or implied, concerning the action or effect of the food’s energy value or of a nutrient contained in the food.\n(2) The label of or advertisement for a food may carry a statement or claim set out in column 1 of the table following section B.01.603.\n(3) Subject to section B.01.312, the label of or advertisement for a food may carry a statement or claim to the effect that the food’s energy value or a nutrient contained in the food is generally recognized as an aid in maintaining the functions of the body necessary to the maintenance of good health and normal growth and development.\n(4) If a statement or claim described in subsection (3) concerns a nutrient not listed in column 1 of the tables to sections B.01.401 and B.01.402 — or, as the case may be, not listed in column 1 of the tables to sections B.29.002 and B.29.003 and not referred to in column 2 of item 18 of the table to section B.29.002 — the amount of the nutrient contained in the food must be expressed on any part of the label in grams per serving of stated size.\n(5) A statement or claim referred to in subsection (2) or (3) that appears on the label of a food shall be\n(a) in English and French; or\n(b) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the food may be shown in that language only and is shown on the label in that language.",
+    "history": "SOR/88-559, s. 15; SOR/2003-11, s. 20; SOR/2016-305, s. 75(F); SOR/2022-169, s. 12",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.311.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.312",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.312",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "B.01.312\n(1) If a statement or claim described in subsection B.01.311(3) is made on the label of or in an advertisement for a food that is not a prepackaged product or in an advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, the label or advertisement shall include a declaration, per serving of stated size, of\n(a) the energy value, if the energy value is the subject of the statement or claim; or\n(b) the amount of the nutrient, if a nutrient is the subject of the statement or claim.\n(1.1) Subsection (1) does not apply if the statement or claim is made on the label of or in the advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating.\n(2) If the statement or claim is made in an advertisement other than a radio or television advertisement, the declaration referred to in subsection (1) shall be\n(a) adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(b) shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.\n(3) If the statement or claim is made in a radio advertisement or in the audio portion of a television advertisement, the declaration referred to in subsection (1) shall immediately precede or follow the statement or claim.\n(4) If the statement or claim is made in a television advertisement, the declaration referred to in subsection (1) shall be communicated\n(a) in the audio mode, if the statement or claim is made only in the audio portion of the advertisement or in both the audio and visual portions; or\n(b) in the audio or visual mode, if the statement or claim is made only in the visual portion of the advertisement.\n(5) If the declaration referred to in subsection (1) is communicated in the visual mode of a television advertisement, it shall\n(a) appear concurrently with and for at least the same amount of time as the statement or claim;\n(b) be adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(c) be shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 16, 75(F); SOR/2024-244, s. 156(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.312.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.350",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.350",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Mandatory Information",
+    "text": "B.01.350\n(1) Except as otherwise provided in this section, the principal display panel of a prepackaged product must carry a symbol that is set out in Schedule K.1 if\n(a) the product, as offered for sale, contains a nutrient that is set out in column 1 of the table to this section; and\n(b) the amount of the nutrient, calculated as a percentage of the daily value, meets or exceeds the applicable threshold set out in columns 2 to 7 of that table.\n(2) For the purposes of subsection (1), the percentage of the daily value for the nutrient is calculated on the basis of the amount of the nutrient, by weight, per serving of stated size or per reference amount, whichever is greater.\n(3) Despite subsection (2), if the prepackaged product requires reconstitution with water or another liquid or the addition of any other ingredient for its preparation and the reference amount applicable to the product only refers to the food in its prepared form, the percentage of the daily value for the nutrient is calculated on the basis of the amount of the nutrient, by weight, per serving of stated size.\n(4) In the case of a prepackaged product referred to in subsection (3), the applicable threshold set out in columns 2 to 7 of the table to this section is determined on the basis of the product’s serving of stated size rather than its reference amount.\n(5) Subsection (1) does not apply to the following:\n(a) shipping containers, unless the containers and their contents are sold as a one unit prepackaged product to a consumer at the retail level;\n(b) prepackaged products with an available display surface of less than 15 cm2;\n(c) prepackaged individual portions of food that are intended solely to be served by a restaurant or other commercial enterprise with meals or snacks;\n(d) ready-to-serve multiple-serving prepackaged products that are intended solely to be served in a commercial or industrial enterprise or an institution;\n(e) prepackaged products that are intended solely for use as an ingredient in the manufacture of other prepackaged products intended for sale to a consumer at the retail level or as an ingredient in the preparation of food by a commercial or industrial enterprise or an institution;\n(f) milk, partly skimmed milk, skim milk, goat’s milk, partly skimmed goat’s milk, skimmed goat’s milk, (naming the flavour) milk, (naming the flavour) partly skimmed milk, (naming the flavour) skim milk or cream sold in a refillable glass container;\n(g) sweetening agents, including maple sugar and maple syrup;\n(h) salt for table or general household use, celery salt, garlic salt, onion salt and any other seasoning salt if “salt” forms part of the common name of the food;\n(i) fats and oils, including fish and other marine fats and oils, butter, ghee and margarine and other similar substitutes for butter; or\n(j) individual rations intended for use by military personnel engaged in operations or exercises.\n(6) Subsection (1) does not apply, in respect of a nutrient, to the following prepackaged products if the only ingredients containing the nutrient are, in the case of saturated fat or sodium, ingredients set out in subsection (7) or, in the case of sugars, ingredients set out in subsection (8):\n(a) whole or cut fruits or vegetables, including frozen, canned or dried fruits or vegetables;\n(b) milk obtained from any animal, in liquid or powdered form;\n(c) whole eggs, including liquid, frozen or dried eggs, or whole egg mixes;\n(d) nuts, seeds or nut or seed butters in which less than 30% of the total fat content consists of saturated fat;\n(e) vegetable oils or marine oils in which less than 30% of the total fat content consists of saturated fat;\n(f) marine and fresh water animal products in which less than 30% of the total fat content consists of saturated fat; or\n(g) any combination of the foods referred to in paragraphs (a) to (f).\n(7) For the purposes of subsection (6) in relation to saturated fat and sodium, the ingredients are the following ingredients to which no saturated fat or sodium has been added:\n(a) whole or cut fruits or vegetables, including frozen, canned or dried fruits or vegetables;\n(b) milk obtained from any animal, in liquid or powdered form;\n(c) whole eggs, including liquid, frozen or dried eggs, or whole egg mixes;\n(d) nuts, seeds or nut or seed butters in which less than 30% of the total fat content consists of saturated fat;\n(e) vegetable oils or marine oils in which less than 30% of the total fat content consists of saturated fat; and\n(f) marine and fresh water animal products in which less than 30% of the total fat content consists of saturated fat.\n(8) For the purposes of subsection (6) in relation to sugars, the ingredients are the following ingredients to which no sugars have been added:\n(a) the ingredients set out in paragraphs (7)(a), (b) and (d);\n(b) dairy products other than those referred to in paragraph (7)(b);\n(c) grains; and\n(d) legumes.\n(9) Subsection (1) does not apply, in respect of saturated fat and sugars, to prepackaged products that are cheese or yogurt – including drinkable yogurt – that are made from dairy products, kefir or buttermilk unless\n(a) in the case of saturated fat, the product contains an ingredient, other than any of the following ingredients, that contains saturated fat:\n(i) milk ingredients,\n(ii) modified milk ingredients,\n(iii) nuts or seeds in which less than 30% of the total fat content consists of saturated fat,\n(iv) vegetable oils or marine oils in which less than 30% of the total fat content consists of saturated fat, or\n(v) marine and fresh water animal products in which less than 30% of the total fat content consists of saturated fat; and\n(b) in the case of sugars, the product contains an ingredient, other than any of the following ingredients, that contains sugars or the product contains any of the following ingredients to which sugars have been added:\n(i) whole or cut fruits or vegetables, including frozen, canned or dried fruits or vegetables,\n(ii) dairy products,\n(iii) grains,\n(iv) legumes, or\n(v) nuts or seeds.\n(10) For the purposes of paragraphs (6)(a) and (7)(a), fruit does not include coconut.\n(11) Subsection (1) does not apply, in respect of sodium, to prepackaged products that are cheese made from dairy products.\n(12) For the application of subsections (9) and (11), the prepackaged products must\n(a) have a reference amount of 30 g or 30 mL or less and contain 10% or more of the daily value for calcium per serving of stated size or per reference amount, whichever is greater; or\n(b) have a reference amount greater than 30 g or 30 mL and contain 15% or more of the daily value for calcium per serving of stated size or per reference amount, whichever is greater.\n(13) Subsection (1) does not apply to the following prepackaged products unless they are required to carry a nutrition facts table on their label:\n(a) a beverage with an alcohol content of more than 0.5%;\n(b) a raw single ingredient meat, meat by-product, poultry meat or poultry meat by-product that is not ground;\n(c) a raw single ingredient marine or fresh water animal product;\n(d) a product sold only in the retail establishment where it is prepared and processed from its ingredients, including from a pre-mix if an ingredient other than water is added to the pre-mix during the preparation and processing of the product;\n(e) a product sold only at a road-side stand, craft show, flea market, fair, farmers’ market or sugar bush by the individual who prepared and processed the product;\n(f) an individual serving that is sold for immediate consumption and that has not been subjected to a process to extend its durable life, including special packaging;\n(g) a product sold only in the retail establishment where it is packaged, if it is labelled by means of a sticker and has an available display surface of less than 200 cm2; or\n(h) a product with an available display surface of less than 100 cm2.\n(13.01) Subsection (1) does not apply to a prepackaged product that is a raw single ingredient meat, meat by-product, poultry meat or poultry meat by-product that is ground unless it meets any of the conditions that are set out in paragraph B.01.401(3)(a), (b) or (e).\n(13.1) Subject to subsection (13.2), subsection (1) does not apply to a supplemented food that has an available display surface of less than 100 cm2 other than a supplemented food that is referred to in paragraph B.29.018(2)(b).\n(13.2) Subsection (1) does not apply to a supplemented food that has an available display surface of less than 100 cm2, whether or not the supplemented food is referred to in paragraph B.29.018(2)(b), if the supplemented food carries a supplemented food caution identifier.\n(14) If, as a result of the application of any provision in subsections (5) to (13.2), subsection (1) does not apply to a prepackaged product or does not apply to a prepackaged product in respect of a particular nutrient, that provision prevails over any other provision in subsections (5) to (13.2) that indicates otherwise.\n(15) Despite any other provision in this section, the label of the following prepackaged products must not carry a symbol referred to in subsection (1):\n(a) a prepackaged product intended solely for infants six months of age or older but less than one year of age;\n(b) a human milk fortifier;\n(c) a human milk substitute or a food represented as containing a human milk substitute;\n(d) a formulated liquid diet as defined in section B.24.001;\n(e) a meal replacement;\n(f) a nutritional supplement;\n(g) a food represented for protein-restricted diets;\n(h) a food represented for low (naming the amino acid) diets; and\n(i) a food represented for use in a very low energy diet as defined in section B.24.001.",
+    "history": "SOR/2022-168, s. 13; SOR/2022-169, s. 13; SOR/2024-244, s. 17",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.350",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.350.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.351",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.351",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Nutrition Symbol",
+    "text": "B.01.351\n(1) A nutrition symbol must be displayed in black and white and must be in accordance with the applicable symbol set out in Schedule K.1.\n(2) Subject to subsection (3), a nutrition symbol must be presented in one of the following formats:\n(a) unilingual horizontal format, where two separate versions of the symbol are shown, one in English (EH) and one in French (FH); or\n(b) bilingual horizontal format (BH), where the symbol is shown in both official languages.\n(3) If the principal display surface is less than or equal to 450 cm2 and the width of the nutrition symbol in either of the horizontal formats that could apply exceeds the width of the principal display panel, the symbol must be presented in one of the following formats:\n(a) unilingual vertical format, where two separate versions of the symbol are shown, one in English (EV) and one in French (FV); or\n(b) bilingual vertical format (BV), where the symbol is shown in both official languages.\n(4) If, in accordance with subsection B.01.012(3) or (7), the information required by these Regulations may be shown on the label of a prepackaged product in English only or in French only and is shown in that language, the nutrition symbol may be displayed on the principal display panel of the product in that language only on a continuous surface of the available display surface.\n(5) If a nutrition symbol is presented in a bilingual format, the order in which the languages appear may be reversed from the order shown in the applicable symbol set out in Schedule K.1.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.351",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.351.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.352",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.352",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Nutrition Symbol",
+    "text": "B.01.352\n(1) The version of the nutrition symbol that must be carried on a prepackaged product that has a principal display surface that is within a range set out in column 1 of the table to this section and that contains a nutrient set out in column 2 in an amount that meets or exceeds the applicable threshold referred to in subsection B.01.350(1) is the version that is referred to in column 3 or 5 of the table or, if applicable, column 4 or 6 of the table.\n(2) Despite subsection (1), a prepackaged product that has a principal display surface that is greater than 250 cm2 may carry the applicable version of the nutrition symbol that is referred to in item 4, column 2, of Table 1 or 3 in the Directory of Nutrition Symbol Specifications if the product is sold only in the retail establishment where it is packaged and is labelled by means of a sticker.\n(3) A nutrition symbol must be displayed in accordance with the applicable specifications set out in the Directory of Nutrition Symbol Specifications.\n(4) Despite subsection (3), a nutrition symbol may be displayed with larger dimensions than those set out in column 3 of the applicable table in the Directory of Nutrition Symbol Specifications if the symbol is enlarged in a proportional manner vertically and horizontally.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.352",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.352.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.353",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.353",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Nutrition Symbol",
+    "text": "B.01.353\n(1) Subject to subsection (2), if a prepackaged product contains an assortment of foods and one or more of the foods requires a nutrition symbol, the nutrition symbols must be displayed in a manner that clearly indicates the applicable nutrients that are contained in each food.\n(2) If a prepackaged product contains ingredients that are intended to be combined together or foods that are intended to be consumed together, the nutrition symbol must display the nutrients that are contained in the product as a whole.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.353",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.353.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.354",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.354",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Nutrition Symbol",
+    "text": "B.01.354 The characters and other elements of a nutrition symbol must not touch each other.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.354",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.354.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.355",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.355",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Location of Nutrition Symbol",
+    "text": "B.01.355\n(1) A nutrition symbol must be displayed\n(a) in the case of a prepackaged product with a principal display panel whose height is less than its width, on the right half of the panel; and\n(b) in the case of any other prepackaged product, on the upper half of the principal display panel.\n(2) The nutrition symbol must be surrounded by a buffer that\n(a) has a width that is equal to or greater than that set out in column 4 of the applicable table in the Directory of Nutrition Symbol Specifications; and\n(b) does not contain any text or other graphic material.\n(3) If a prepackaged product is cylindrical in shape, the outer edge of the buffer must be a minimum distance of 10% of the width of the principal display surface from the edge of the left or right side of that surface.\n(4) If it is impossible to comply with both paragraph (1)(a) and subsection (3), the nutrition symbol may be displayed partially in the left half of the principal display panel but only to the extent necessary to comply with that subsection.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.355",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.355.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.356",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.356",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Location of Nutrition Symbol",
+    "text": "B.01.356 A nutrition symbol must be oriented in the same manner as most of the other information that appears on the principal display panel unless the panel is displayed in the vertical plane and most of the other information is not displayed parallel with the base of the package, in which case the symbol must be oriented in such a manner that the words appearing in it are parallel with the base.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.356",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.356.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.357",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.357",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Prominence of Health-related Representations",
+    "text": "B.01.357\n(1) If both a nutrition symbol and a health-related representation appear on the principal display panel of a prepackaged product and the representation relates to a nutrient that is referred to in the nutrition symbol,\n(a) the height of the upper case letters in the representation must not exceed the height of the upper case letters, excluding any accents, in the nutrition symbol, other than in the words “Health Canada” and “Santé Canada”; and\n(b) the height of the tallest ascender of the lower case letters in the representation must not exceed the height of the tallest ascender of the lower case letters in the nutrition symbol, other than in the words “Health Canada” and “Santé Canada”.\n(2) If both a nutrition symbol and a health-related representation appear on the principal display panel of a prepackaged product and the representation does not relate to a nutrient that is referred to in the nutrition symbol,\n(a) the height of the upper case letters in the representation must not exceed two times the height of the upper case letters, excluding any accents, in the nutrition symbol, other than in the words “Health Canada” and “Santé Canada”; and\n(b) the height of the tallest ascender of the lower case letters in the representation must not exceed two times the height of the tallest ascender of the lower case letters in the nutrition symbol, other than in the words “Health Canada” and “Santé Canada”.\n(3) In this section, health-related representation means\n(a) a declaration referred to in subsection B.01.301(1) or (2);\n(b) a statement or claim referred to in subsection B.01.311(2) or (3);\n(c) a representation referred to in any of sections B.01.503 to B.01.513;\n(d) a statement or claim referred to in subsection B.01.601(1); or\n(e) any other health-related statement, logo, symbol, seal of approval or mark, other than\n(i) the brand name or product name of a prepackaged product, or\n(ii) a statement or claim referred to in any of sections D.01.004 to D.01.007 and D.02.002 to D.02.005.",
+    "history": "SOR/2022-168, s. 13",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.357",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.357.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.358",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.358",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Prohibitions — Resemblance to Nutrition Symbol",
+    "text": "B.01.358\n(1) It is prohibited to\n(a) label a prepackaged product with any representation, including a word, phrase, illustration, sign, mark, symbol or design, that is likely to be mistaken for a nutrition symbol; or\n(b) advertise or sell a prepackaged product that is labelled with a representation referred to in paragraph (a).\n(2) For the purposes of subsection (1), a representation does not include a supplemented food caution identifier.",
+    "history": "SOR/2022-168, s. 13; SOR/2022-169, s. 14",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.358",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.358.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.400",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.400",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Interpretation",
+    "text": "B.01.400\n(1) For the purpose of sections B.01.401 to B.01.603, fat means all fatty acids expressed as triglycerides.\n(2) For the purpose of sections B.01.401 to B.01.603, the amount of vitamins shall be determined in accordance with section D.01.003.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, s. 17",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.400",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.400.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.401",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.401",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Core Information",
+    "text": "B.01.401\n(1) Except as otherwise provided in this section and sections B.01.402 to B.01.406 and B.01.467 to B.01.469, the label of a prepackaged product shall carry a nutrition facts table that contains only the information set out in column 1 of the table to this section, expressed using a description set out in column 2, in the unit set out in column 3 and in the manner set out in column 4.\n(1.1) For the purpose of subsection (1), the serving of stated size set out in a nutrition facts table for a prepackaged product, as expressed in a metric unit, shall be used as the basis for determining the information appearing in the nutrition facts table in respect of the energy value and nutrient content of the product.\n(1.2) The percentage of the daily value for a mineral nutrient shown in the nutrition facts table for a prepackaged product in accordance with subsection (1) shall be established on the basis of the amount, by weight, of the mineral nutrient per serving of stated size for the product, rounded off in the applicable manner set out in column 4 of the table to this section.\n(2) Subsection (1) does not apply to a prepackaged product if\n(a) all the information set out in column 1 of the table to this section, other than in respect of item 1 (“Serving of stated size”), may be expressed as “0” in the nutrition facts table in accordance with this section;\n(b) the product is\n(i) a beverage with an alcohol content of more than 0.5%,\n(ii) [Repealed, SOR/2016-305, s. 18]\n(iii) a raw single ingredient meat, meat by-product, poultry meat or poultry meat by-product,\n(iv) a raw single ingredient marine or fresh water animal product,\n(v) sold only in the retail establishment where the product is prepared and processed from its ingredients, including from a pre-mix if an ingredient other than water is added to the pre-mix during the preparation and processing of the product,\n(vi) sold only at a road-side stand, craft show, flea market, fair, farmers’ market or sugar bush by the individual who prepared and processed the product,\n(vii) an individual serving that is sold for immediate consumption and that has not been subjected to a process to extend its durable life, including special packaging, or\n(viii) sold only in the retail establishment where the product is packaged, if the product is labelled by means of a sticker and has an available display surface of less than 200 cm2; or\n(c) the product is\n(i) a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating,\n(ii) a prepackaged individual portion of food that is intended solely to be served by a restaurant or other commercial enterprise with meals or snacks, or\n(iii) milk, partly skimmed milk, skim milk, goat’s milk, partly skimmed goat’s milk, skimmed goat’s milk, (naming the flavour) milk, (naming the flavour) partly skimmed milk, (naming the flavour) skim milk or cream sold in a refillable glass container.\n(3) Despite paragraphs (2)(a) and (b), subsection (1) applies to a prepackaged product if\n(a) the product contains an added vitamin or mineral nutrient;\n(b) a vitamin or mineral nutrient is declared as a component of one of the product’s ingredients other than flour;\n(c) [Repealed, SOR/2022-168, s. 14]\n(d) the product is a meat, meat by-product, poultry meat or poultry meat by-product that is ground; or\n(e) the label of the product, or any advertisement for the product that is made or placed by or on the direction of the manufacturer of the product, contains\n(i) a reference to the energy value, a nutrient set out in column 1 of the table to this section or in column 1 of the table to section B.01.402 or a constituent of such a nutrient, other than information required by Division 12 or a reference to the common name of an ingredient in the list of ingredients for the product,\n(ii) a representation that expressly or implicitly indicates that the product has particular nutritional or health-related properties, including any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims or column 1 of the table following section B.01.603 or referred to in section B.01.311, D.01.006 or D.02.004,\n(iii) a health-related name, statement, logo, symbol, seal of approval or mark, or\n(iv) the phrase “nutrition facts”, “valeur nutritive” or “valeurs nutritives”.\n(4) Subsection (1) does not apply to a formulated liquid diet, human milk fortifier, human milk substitute, food represented as containing a human milk substitute, meal replacement, nutritional supplement, food represented for use in a very low energy diet or supplemented food.\n(5) The label of, or an advertisement for, a formulated liquid diet, human milk fortifier, human milk substitute, food represented as containing a human milk substitute, meal replacement, nutritional supplement, food represented for use in a very low energy diet or supplemented food shall not contain a nutrition facts table or the phrase “nutrition facts”, “valeur nutritive” or “valeurs nutritives”.\n(6) If, for a prepackaged product other than one intended solely for infants six months of age or older but less than one year of age, the information in respect of six or more of the energy value and nutrients referred to in column 1 of items 2 to 5 and 7 to 15 of the table to this section may be expressed as “0” in the nutrition facts table in accordance with this section, the nutrition facts table need only include the following information:\n(a) the serving of stated size;\n(b) the energy value;\n(c) the amount of fat;\n(d) the amount of carbohydrate;\n(e) the amount of protein;\n(f) the amount of any nutrient that is the subject of a representation referred to in subparagraph (3)(e)(ii);\n(g) the amount of any sugar alcohol, vitamin or mineral nutrient added to the prepackaged product, other than iodide added to salt for table or general household use or fluoride added to prepackaged water or ice;\n(h) the amount of any vitamin or mineral nutrient that is declared as a component of one of the prepackaged product’s ingredients other than flour;\n(i) the amount of any nutrient referred to in column 1 of any of items 4, 5, 7, 8, 10, 11 and 13 to 15 of the table to this section that may not be expressed as “0” in the nutrition facts table; and\n(j) the statement “Not a significant source of (naming each nutrient that is omitted from the nutrition facts table in accordance with this subsection)” or, if the prepackaged product meets the condition specified in subsection B.01.455(3), the statement “Not a significant source of other nutrients”.\n(6.1) The nutrition facts table of a single-serving prepackaged product, other than one that is a prepackaged meal, need only include the following information:\n(a) the serving of stated size;\n(b) the energy value;\n(c) the amount of fat;\n(d) the amount of carbohydrate;\n(e) the amount of protein;\n(f) the amount of any nutrient that is the subject of a representation referred to in subparagraph (3)(e)(ii);\n(g) the amount of any sugar alcohol, vitamin or mineral nutrient added to the prepackaged product, other than iodide added to salt for table or general household use or fluoride added to prepackaged water or ice;\n(h) the amount of any nutrient referred to in column 1 of item 4 or 5 of the table to this section and the sum of saturated fatty acids and trans fatty acids if any of the amounts or the sum may not be expressed as “0” in the nutrition facts table; and\n(i) the amount of any nutrient referred to in column 1 of item 8 or 11 of the table to this section that may not be expressed as “0” in the nutrition facts table;\n(j) the % Daily Value interpretative statement.\n(7) Subsection (1) does not apply to a prepackaged product\n(a) that is intended solely for use as an ingredient in the manufacture of other prepackaged products intended for sale to a consumer at the retail level or as an ingredient in the preparation of food by a commercial or industrial enterprise or an institution; or\n(b) that is a multiple-serving ready-to-serve prepackaged product intended solely to be served in a commercial or industrial enterprise or an institution.\n(8) If the nutrition facts table on the label of a prepackaged product corresponds to Figure 6.5(B), 6.6(B), 6.5.1(B), 6.6.1(B), 7.3(B), 7.4(B), 7.3.1(B), 7.4.1(B), 17.2(E) and (F), 17.2.1(E) and (F), 24.1 (E) and (F) to 24.6(E) and (F), 25.1 (B) to 25.6(B), 26.1(B) to 26.4(B), 32.1(E) and (F) or 32.2(E) and (F) of the Directory of NFT Formats, the nutrition facts table is not required to show the % Daily Value interpretative statement referred to in item 16 of the table to this section.\nThe size is expressed\n(a) in the case of a single-serving prepackaged product,\n(i) per package, and\n(ii) in grams or millilitres, in accordance with subparagraph B.01.002A(2)(a)(i) or (ii); and\n(b) in the case of a multiple-serving prepackaged product, in the following units set out in column 3B of the Table of Reference Amounts:\n(i) the household measure that applies to the product, and\n(ii) the metric measure that applies to the product.\n(1) The size when expressed in a metric unit is rounded off\n(a) if it is less than 10 g or 10 mL, to the nearest multiple of 0.1 g or 0.1 mL; and\n(b) if it is 10 g or more or 10 mL or more, to the nearest multiple of 1 g or 1 mL.\n(2) The size when expressed as a fraction is represented by a numerator and a denominator separated by a line.\n(3) The size shall include the word “assorted” if the information in the nutrition facts table of a prepackaged product that contains an assortment of foods is set out as a composite value.\nThe value is rounded off\n(a) if it is less than 5 Calories\n(i) if the product meets the conditions set out in column 2 of item 1 of the Table of Permitted Nutrient Content Statements and Claims for the subject ”free of energy” set out in column 1, to “0” Calorie, and\n(ii) in all other cases, to the nearest multiple of 1 Calorie;\n(b) if it is 5 Calories or more but not more than 50 Calories, to the nearest multiple of 5 Calories; and\n(c) if it is more than 50 Calories, to the nearest multiple of 10 Calories.\nThe amount is expressed\n(a) in grams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g\n(i) if the product meets the conditions set out in column 2 of item 11 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of fat” set out in column 1 and the amounts of saturated fatty acids and trans fatty acids are declared as “0 g” in the nutrition facts table or are omitted from that table in accordance with subsection B.01.401(6) and no other fatty acids are declared in an amount greater than 0 g, to “0 g”, and\n(ii) in all other cases, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to “0%“; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g\n(i) if the product meets the conditions set out in column 2 of item 18 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of saturated fatty acids” set out in column 1, to “0 g”, and\n(ii) in all other cases, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g\n(i) if the product meets the conditions set out in column 2 of item 22 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of trans fatty acids” set out in column 1, to “0 g”, and\n(ii) in all other cases, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe percentage is rounded off\n(a) if the amounts of saturated fatty acids and trans fatty acids are declared as “0 g”, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount\n(a) is expressed in milligrams per serving of stated size; and\n(b) may also be expressed as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if the product meets the conditions set out in column 2 of item 27 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of cholesterol” set out in column 1, to “0 mg”; and\n(b) in all other cases, to the nearest multiple of 5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg” to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg\n(i) if the product meets the conditions set out in column 2 of item 31 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of sodium or salt” set out in column 1, to “0 mg”, and\n(ii) in all other cases, to the nearest multiple of 1 mg;\n(b) if it is 5 mg or more but not more than 140 mg, to the nearest multiple of 5 mg; and\n(c) if it is more than 140 mg, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in grams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in grams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to the nearest multiple of 0.1 g; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.",
+    "history": "SOR/2003-11, s. 20; SOR/2007-176, s. 5; SOR/2016-305, ss. 18, 73, 75(F); SOR/2021-57, s. 9; SOR/2022-143, s. 18(E); SOR/2022-168, s. 14; SOR/2022-168, s. 52; SOR/2022-169, s. 15; SOR/2024-244, s. 18(F); SOR/2024-244, s. 156(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.401",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.401.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.402",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.402",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Additional Information",
+    "text": "B.01.402\n(1) The nutrition facts table may also contain information set out in column 1 of the table to this section.\n(2) If information set out in column 1 of the table to this section is included in the nutrition facts table, it shall be expressed using a description set out in column 2, in the unit set out in column 3 and in the manner set out in column 4.\n(2.1) For the purpose of subsection (2), the serving of stated size set out in a nutrition facts table for a prepackaged product, expressed in the metric unit, shall be used as the basis for determining the information appearing in the nutrition facts table in respect of the energy value and nutrient content of the product.\n(2.2) The percentage of the daily value for a vitamin or mineral nutrient shown in the nutrition facts table for a prepackaged product in accordance with subsection (2) shall be established on the basis of the amount, by weight, of the vitamin or mineral nutrient per serving of stated size for the product, rounded off in the applicable manner set out in column 4 of the table to this section.\n(3) The amount of omega-6 polyunsaturated fatty acids, omega-3 polyunsaturated fatty acids and monounsaturated fatty acids shall be in the nutrition facts table if\n(a) the amount of any of those groups of fatty acids or the amount of polyunsaturated fatty acids is in the nutrition facts table or is shown on the label of the prepackaged product or in any advertisement for the product that is made or placed by or on the direction of the manufacturer of the product; or\n(b) the amount of any specific fatty acid is shown on the label of the prepackaged product or in any advertisement for the product that is made or placed by or on the direction of the manufacturer of the product.\n(4) If the label of a prepackaged product, or any advertisement for the product that is made or placed by or on the direction of the manufacturer of the product, contains a representation, express or implied, that includes information that is set out in column 1 of the table to this section, that information shall also be in the nutrition facts table.\n(5) [Repealed, SOR/2016-305, s. 19]\n(6) The nutrition facts table shall show the amount of any sugar alcohol, vitamin or mineral nutrient added to the prepackaged product, except in the case of iodide added to salt for table or general household use or fluoride added to prepackaged water or ice.\n(7) The nutrition facts table shall show the amount of any vitamin or mineral nutrient that is declared as a component of one of the prepackaged product’s ingredients other than flour.\n(8) [Repealed, SOR/2018-108, s. 395]\n(9) If information set out in column 1 of the table to this section is included in the nutrition facts table, it shall be shown\n(a) in English and French; or\n(b) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the product may be shown in that language only and is shown on the label in that language.\n(1) The quantity is rounded off\n(a) if it is less than 2, to the nearest multiple of 1;\n(b) if it is between 2 and 5, to the nearest multiple of 0.5; and\n(c) if it is more than 5, to the nearest multiple of 1.\n(2) If a quantity is rounded off, it shall be preceded by the word “about”.\n(3) If the product is of a random weight, the quantity may be declared as “varied”.\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(1) If the nutrition facts table includes the amount of polyunsaturated fatty acids: “Omega-6”, “Omega-6 Polyunsaturated Fat”, “Omega-6 Polyunsaturated Fatty Acids”, “Omega-6 Polyunsaturates” or “Omega-6 Polyunsaturate\n(2) In all other cases: “Omega-6 Polyunsaturated Fat”, “Omega-6 Polyunsaturated Fatty Acids”, “Omega-6 Polyunsaturates” or “Omega-6 Polyunsaturated”\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(1) If the nutrition facts table includes the amount of polyunsaturated fatty acids: “Omega-3”, “Omega-3 Polyunsaturated Fat”, “Omega-3 Polyunsaturated Fatty Acids”, “Omega-3 Polyunsaturates” or “Omega-3 Polyunsaturated”\n(2) In all other cases: “Omega-3 Polyunsaturated Fat”, “Omega-3 Polyunsaturated Fatty Acids”, “Omega-3 Polyunsaturates” or “Omega-3 Polyunsaturated”\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(1) If the food contains only one type of sugar alcohol: “Sugar Alcohol”, “Polyol” or “(naming the sugar alcohol)”\n(2) In all other cases: “Sugar Alcohols” or “Polyols”\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 µg, to “0 µg”;\n(b) if it is 5 µg or more but less than 50 µg, to the nearest multiple of 10 µg;\n(c) if it is 50 µg or more but less than 250 µg, to the nearest multiple of 50 µg; and\n(d) if it is 250 µg or more, to the nearest multiple of 100 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.1 mg, to “0 mg”;\n(b) if it is 0.1 mg or more but less than 1 mg, to the nearest multiple of 0.2 mg;\n(c) if it is 1 mg or more but less than 5 mg, to the nearest multiple of 0.5 mg; and\n(d) if it is 5 mg or more, to the nearest multiple of 1 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.1 µg, to “0 µg”;\n(b) if it is 0.1 µg or more but less than 1 µg, to the nearest multiple of 0.2 µg;\n(c) if it is 1 µg or more but less than 5 µg, to the nearest multiple of 0.5 µg; and\n(d) if it is 5 µg or more, to the nearest multiple of 1 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms of dietary folate equivalents (DFE) per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 µg DFE, to “0 µg DFE”;\n(b) if it is 1 µg DFE or more but less than 10 µg DFE, to the nearest multiple of 2 µg DFE;\n(c) if it is 10 µg DFE or more but less than 50 µg DFE, to the nearest multiple of 5 µg DFE; and\n(d) if it is 50 µg DFE or more, to the nearest multiple of 10 µg DFE.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg DFE, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 µg, to “0 µg”;\n(b) if it is 0.005 µg or more but less than 0.05 µg, to the nearest multiple of 0.01 µg;\n(c) if it is 0.05 µg or more but less than 0.25 µg, to the nearest multiple of 0.025 µg; and\n(d) if it is 0.25 µg or more, to the nearest multiple of 0.05 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.01 mg, to “0 mg”;\n(b) if it is 0.01 mg or more but less than 0.1 mg, to the nearest multiple of 0.02 mg;\n(c) if it is 0.1 mg or more but less than 0.5 mg, to the nearest multiple of 0.05 mg; and\n(d) if it is 0.5 mg or more, to the nearest multiple of 0.1 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 mg, to “0 mg”;\n(b) if it is 1 mg or more but less than 10 mg, to the nearest multiple of 2 mg;\n(c) if it is 10 mg or more but less than 50 mg, to the nearest multiple of 5 mg; and\n(d) if it is 50 mg or more, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 µg, to “0 µg”;\n(b) if it is 1 µg or more but less than 10 µg, to the nearest multiple of 2 µg;\n(c) if it is 10 µg or more but less than 50 µg, to the nearest multiple of 5 µg; and\n(d) if it is 50 µg or more, to the nearest multiple of 10 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 mg, to “0 mg”;\n(b) if it is 1 mg or more but less than 10 mg, to the nearest multiple of 2 mg;\n(c) if it is 10 mg or more but less than 50 mg, to the nearest multiple of 5 mg; and\n(d) if it is 50 mg or more, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.1 µg, to “0 µg”;\n(b) if it is 0.1 µg or more but less than 1 µg, to the nearest multiple of 0.2 µg;\n(c) if it is 1 µg or more but less than 5 µg, to the nearest multiple of 0.5 µg; and\n(d) if it is 5 µg or more, to the nearest multiple of 1 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.0015 mg, to “0 mg”;\n(b) if it is 0.0015 mg or more but less than 0.025 mg, to the nearest multiple of 0.002 mg;\n(c) if it is 0.025 mg or more but less than 0.05 mg, to the nearest multiple of 0.005 mg; and\n(d) if it is 0.05 mg or more, to the nearest multiple of 0.01 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 µg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as 0 mg, to “0%”; and\n(b) in all other cases, to the nearest multiple of 1%.",
+    "history": "SOR/2003-11, s. 20; err., Vol. 137, No. 5; SOR/2005-98, s. 2(F); SOR/2016-305, ss. 19, 75(F); SOR/2018-108, s. 395",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.402",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.402.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.403",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.403",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Foods for Infants Six Months of Age or Older but Less Than One Year of Age",
+    "text": "B.01.403\n(1) This section applies to a prepackaged product that is intended solely for infants six months of age or older but less than one year of age.\n(2) The nutrition facts table of the prepackaged product shall not contain the percentage of the daily value of fat, fibre, sugars, cholesterol or sodium or of the sum of saturated fatty acids and trans fatty acids.\n(3) The nutrition facts table of the product may omit the amount of saturated fatty acids, trans fatty acids and cholesterol.\n(4) Despite subsection (3), if the amount of cholesterol is in the nutrition facts table, the amounts of saturated fatty acids and trans fatty acids shall also be in the nutrition facts table.\n(5) If the information in respect of five or more of the energy value and nutrients referred to in column 1 of items 2, 3 and 8 to 15 of the table to section B.01.401 may be expressed as “0” in the nutrition facts table of the prepackaged product in accordance with that section, the nutrition facts table need only include the following information:\n(a) the serving of stated size;\n(b) the energy value;\n(c) the amount of fat;\n(d) the amount of carbohydrate;\n(e) the amount of protein;\n(f) the amount of any nutrient that is the subject of a representation referred to in subparagraph B.01.401(3)(e)(ii);\n(g) the amount of any sugar alcohol, vitamin or mineral nutrient added to the product, other than fluoride added to prepackaged water or ice;\n(h) the amount of any vitamin or mineral nutrient that is declared as a component of one of the product’s ingredients other than flour;\n(i) the amount of any nutrient referred to in column 1 of any of items 8, 10 or 11 and 13 to 15 of the table to section B.01.401 that may not be expressed as “0” in the nutrition facts table;\n(j) except in the case described in paragraph (k), the statement “Not a significant source of (naming each nutrient that is omitted from the nutrition facts table in accordance with this subsection)”, but such a statement may be omitted in respect of saturated fatty acids, trans fatty acids and cholesterol; and\n(k) if the product meets the condition specified in subsection B.01.462(3), the statement “Not a significant source of other nutrients” or the statement referred to in paragraph (j).",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 21, 75(F)",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.403",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.403.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.404",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.404",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Food for Use in Manufacturing Other Foods",
+    "text": "B.01.404\n(1) Subject to section B.29.004, this section applies to a prepackaged product intended solely for use as an ingredient in the manufacture of other prepackaged products intended for sale to a consumer at the retail level or as an ingredient in the preparation of food by a commercial or industrial enterprise or an institution.\n(2) No person shall sell the product unless written nutrition information concerning the product accompanies the product when it is delivered to the purchaser.\n(3) The nutrition information\n(a) shall include the information that would, but for subsection B.01.401(7), be required by sections B.01.401 and B.01.402 to be included in a nutrition facts table for the product;\n(b) may include other information that is permitted by section B.01.402 to be included in that nutrition facts table; and\n(c) shall be expressed in accordance with sections B.01.401 and B.01.402, subject to the following modifications, namely,\n(i) information for vitamins referred to in subsection D.01.002(1) shall be expressed in the applicable unit referred to in subsection D.01.003(1), and information for mineral nutrients referred to in paragraphs D.02.001(1)(a) to (j), (l) to (n) and (p) shall be expressed in milligrams for sodium, potassium, calcium, phosphorus, magnesium, iron, zinc, chloride, copper and manganese and in micrograms for iodide, chromium, selenium and molybdenum,\n(A) per gram or 100 grams of the food, if the net quantity of the food is declared on the label by weight or by count, or\n(B) per millilitre or 100 millilitres of the food, if the net quantity of the food is declared on the label by volume,\n(ii) information for other nutrients and the energy value set out in column 1 of the table to section B.01.401 or in column 1 of the table to section B.01.402 shall be expressed in the units referred to in column 3,\n(A) per gram or 100 grams of the food, if the net quantity of the food is declared on the label by weight or by count, or\n(B) per millilitre or 100 millilitres of the food, if the net quantity of the food is declared on the label by volume,\n(iii) percentages of daily values and information on servings of stated size may be omitted, and\n(iv) the nutrition information shall be stated with a degree of precision that corresponds to the accuracy of the analytical methodology used to produce the information.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 22, 73, 75(F); SOR/2022-169, s. 16",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.404",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.404.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.405",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.405",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Foods for Enterprise or Institution",
+    "text": "B.01.405\n(1) This section applies to a prepackaged product, other than a supplemented food, that is a ready-to-serve multiple-serving prepackaged product intended solely to be served in a commercial or industrial enterprise or an institution.\n(2) No person shall sell the product unless written nutrition information concerning the product accompanies the product when it is delivered to the purchaser.\n(3) The nutrition information\n(a) shall include the information that would, but for subsection B.01.401(7), be required by sections B.01.401 and B.01.402 to be included in a nutrition facts table for the product;\n(b) may include other information that is permitted by section B.01.402 to be included in that nutrition facts table; and\n(c) shall be expressed in accordance with sections B.01.401 and B.01.402.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, s. 23; SOR/2022-169, s. 17",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.405",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.405.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.406",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.406",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Basis of Information",
+    "text": "B.01.406\n(1) Subject to subsections (2) to (8), the information in the nutrition facts table shall be set out only on the basis of the prepackaged product as offered for sale.\n(2) If a prepackaged product contains separately packaged ingredients or foods that are intended to be consumed together, the information in the nutrition facts table shall be set out for each ingredient or food or for the entire product.\n(3) If a prepackaged product contains an assortment of foods of the same type and the typical serving consists of only one of those foods, the information in the nutrition facts table shall be set out\n(a) on the basis of each of the foods contained in the product, if the nutrition information set out in column 1 of the table to section B.01.401 for each of those foods is different; or\n(b) on the basis of one of the foods contained in the product, if the nutrition information set out in column 1 of the table to section B.01.401 for each of those foods is the same.\n(4) If a prepackaged product contains an assortment of foods of the same type and the typical serving consists of more than one of those foods, the information in the nutrition facts table shall be set out for each of the foods contained in the product or as a composite value.\n(5) If a prepackaged product contains a food that is to be prepared in accordance with directions provided in or on the package or that is commonly combined with other ingredients or another food or cooked before being consumed, the nutrition facts table may also set out information for the food as prepared, in which case\n(a) the nutrition facts table shall set out the following information for the food as prepared, namely,\n(i) except in the case described in subparagraph (ii), the amount of the food expressed using the unit referred to in column 3 of subparagraph 1(b)(i) of the table to section B.01.401 as “about (naming the serving size)” or “about (naming the serving size) prepared” and, if applicable, in the manner specified in column 4 of subitems 1(1) and (2), and\n(ii) if the food is commonly served combined with another food, the amount of the other food expressed using the unit referred to in column 3 of subparagraph 1(b)(i) of the table to section B.01.401,\n(iii) the energy value, expressed using a description set out in column 2 of item 2 of the table to section B.01.401, in the unit set out in column 3 and in the manner set out in column 4, and\n(iv) the information set out in column 1 of items 3, 6 to 8, 11 and 13 to 15 of the table to section B.01.401 and in column 1 of items 14 to 37 of the table to section B.01.402 that is declared as a percentage of the daily value in the nutrition facts table for the food as sold, expressed using a description set out in column 2, as a percentage of the daily value per serving of stated size and in the manner specified in column 4; and\n(v) [Repealed, SOR/2016-305, s. 24]\n(b) the nutrition facts table may also set out the following information for the added ingredients or the other food, if it is declared in the nutrition facts table for the food as sold, namely,\n(i) the information set out in column 1 of items 3 to 5 and 7 to 12 of the table to section B.01.401, expressed using a description set out in column 2, in milligrams for the information set out in column 1 of items 7 and 8 and in grams for the information set out in column 1 of items 3 to 5 and 9 to 12 and in the manner specified in column 4,\n(ii) the information set out in column 1 of items 5 to 8 and 10 to 13 of the table to section B.01.402, expressed using a description set out in column 2, in grams and in the manner specified in column 4; and\n(iii) the information set out in column 1 of item 2 of the table to section B.01.401, expressed using a description set out in column 2, in the unit set out in column 3 per serving of stated size of the food as prepared, and in the manner specified in column 4.\n(6) Subsection (5) does not apply in respect of a prepackaged product that is intended solely for infants six months of age or older but less than one year of age.\n(7) Subject to subsection (8), the information in the nutrition facts table may also be set out on the basis of other amounts of a food that reflect different uses or different units of measurement of a food, in which case\n(a) the nutrition facts table shall set out the following information for each of the other amounts of food, namely,\n(i) the amount of the food expressed in a household measure and a metric measure and in the manner specified in column 4 of subitems 1(1) and (2) of the table to section B.01.401,\n(ii) the energy value, expressed using a description set out in column 2 of item 2 of the table to section B.01.401, in the unit set out in column 3 and in the manner set out in column 4, and\n(iii) the information set out in column 1 of items 3, 6 to 8, 11 and 13 to 15 of the table to section B.01.401 and in column 1 of items 14 to 37 of the table to section B.01.402 that is declared as a percentage of the daily value in the nutrition facts table for the first amount of food for which information is declared, expressed using a description set out in column 2, as a percentage of the daily value per serving of stated size and in the manner specified in column 4; and\n(iv) [Repealed, SOR/2016-305, s. 24]\n(b) [Repealed, SOR/2016-305, s. 24]\n(c) if the nutrition facts table is set out in a version of the aggregate format specified in section B.01.459 or B.01.464, it shall also set out the following information for each of the other amounts of food, if that information is declared in the nutrition facts table for the first amount of food for which information is declared, namely,\n(i) [Repealed, SOR/2016-305, s. 24]\n(ii) the information set out in column 1 of items 3 to 5 and 7 to 12 of the table to section B.01.401, expressed using a description set out in column 2, in milligrams for the information set out in column 1 of items 7 and 8 and in grams for the information set out in column 1 of items 3 to 5 and 9 to 12 and in the manner specified in column 4, and\n(iii) the information set out in column 1 of items 5 to 8 and 10 to 13 of the table to section B.01.402, expressed using a description set out in column 2, in grams and in the manner specified in column 4.\n(8) If the nutrition facts table of a prepackaged product that is intended solely for infants six months of age or older but less than one year of age sets out information in accordance with subsection (7), it shall set out the information referred to in paragraphs (7)(a) and (c).",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, s. 24",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.406",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.406.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.450",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.450",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Nutrition Facts Table",
+    "text": "B.01.450\n(1) Subject to subsections (2) to (6), the nutrition facts table shall be presented in accordance with the format specified in the applicable figure in the Directory of NFT Formats, having regard to matters such as order of presentation, dimensions, spacing and the use of upper and lower case letters and bold type.\n(2) The characters and rules in the nutrition facts table shall be displayed in a single colour that is a visual equivalent of 100% solid black type on a white background or on a uniform neutral background with a maximum 5% tint of colour.\n(3) The characters in the nutrition facts table\n(a) shall be displayed in a single standard sans serif font that is not decorative and in such a manner that the characters never touch each other or the rules; and\n(b) may be displayed with larger dimensions than those specified in the applicable figure in the Directory of NFT Formats if all the characters in the table are enlarged in a uniform manner.\n(3.1) The type size shown in parentheses for a version referred to in a table to sections B.01.454 to B.01.459 or sections B.01.461 to B.01.464 is the minimum type size that may be used in a nutrition facts table to show nutrients set out in the tables to sections B.01.401 and B.01.402 in accordance with that version.\n(4) A rule that is specified in the applicable figure in the Directory of NFT Formats as being a 1 point rule or a 2 point rule may be displayed with larger dimensions in the nutrition facts table.\n(5) The information in the nutrition facts table shall be in accordance with sections B.01.400 to B.01.403 and B.01.406.\n(6) In a nutrition facts table consisting of a table in both English and French, the order of languages may be reversed from the order shown in the applicable figure in the Directory of NFT Formats.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 25, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.450",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.450.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.451",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.451",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Location of Nutrition Facts Table",
+    "text": "B.01.451\n(1) Subject to subsection (2), the nutrition facts table shall be displayed on the label of the prepackaged product\n(a) in a table in English and a table in French on the same continuous surface of the available display surface;\n(b) in a table in both English and French on a continuous surface of the available display surface; or\n(c) in a table in English on a continuous surface of the available display surface and a table in French on another continuous surface of the available display surface that is of the same size and prominence as the first surface.\n(2) If in accordance with subsection B.01.012(3) or (7) the information required by these Regulations may be shown on the label of a prepackaged product in English only or in French only and is shown in that language, the nutrition facts table may be displayed on the label of the prepackaged product in a table in that language only on a continuous surface of the available display surface.",
+    "history": "SOR/2003-11, s. 20",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.451",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.451.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.452",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.452",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Orientation of Nutrition Facts Table",
+    "text": "B.01.452\n(1) Subject to subsection (2), the nutrition facts table shall be oriented in the same manner as other information appearing on the label of the prepackaged product.\n(2) If a version of a nutrition facts table cannot be oriented in the same manner as other information appearing on the label of the prepackaged product, it shall be oriented in another manner if there is sufficient space to do so and the food contained in the package does not leak out and is not damaged when the package is turned over.\n(3) Subsection (1) does not apply in respect of a nutrition facts table that is set out on the top or bottom of a prepackaged product.",
+    "history": "SOR/2003-11, s. 20",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.452",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.452.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.453",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.453",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Application",
+    "text": "B.01.453\n(1) Sections B.01.454 to B.01.460 apply to prepackaged products other than those that are intended solely for infants six months of age or older but less than one year of age.\n(2) Sections B.01.461 to B.01.465 apply to prepackaged products that are intended solely for infants six months of age or older but less than one year of age.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, s. 26",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.453",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.453.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.454",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.454",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Standard and Horizontal Formats",
+    "text": "B.01.454\n(1) This section applies to a prepackaged product unless any of sections B.01.455 to B.01.459 applies to the product.\n(2) Subject to subsection (3), the nutrition facts table of the prepackaged product shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual standard format in accordance with Figure 3.5(B), 3.6(B) or 3.7(B) of the Directory of NFT Formats;\n(b) the bilingual horizontal format in accordance with Figure 4.3(B), 4.4(B) or 4.5(B) of the Directory of NFT Formats;\n(c) the linear format in accordance with Figures 16.1(E) and (F) or 16.2(E) and (F) of the Directory of NFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table; or\n(e) a manner described in section B.01.466.\n(4) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included in that table.\n(5) Despite subsections (2) and (3), if the prepackaged product is sold only in the retail establishment where the product is packaged, is labelled by means of a sticker and has an available display surface of 200 cm2 or more, its nutrition facts table shall be set out in a version that is listed in column 1 of items 1 to 3 of Parts 1 to 3 of the table to this section, without regard to any condition specified in column 2.\n(6) Despite subsections (2) and (3), if the nutrition facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in paragraph (3)(a), (b) or (c) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 27, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.454",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.454.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.455",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.455",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Simplified Formats",
+    "text": "B.01.455\n(1) This section applies to a prepackaged product if it satisfies the condition set out in subsection B.01.401(6) and its nutrition facts table includes only the information referred to in paragraphs B.01.401(6)(a) to (j).\n(2) Subject to subsection (3), the nutrition facts table of the prepackaged product shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table containing only the information referred to in paragraphs B.01.401(6)(a) to (j) in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual simplified standard format in accordance with Figure 6.5(B) or 6.6(B) of the Directory of NFT Formats;\n(b) the bilingual simplified horizontal format in accordance with Figure 7.3(B) or 7.4(B) of the Directory of NFT Formats;\n(c) the simplified linear format in accordance with Figures 17.1(E) and (F) or 17.2(E) and (F) of the Directory of NFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table; or\n(e) a manner described in section B.01.466.\n(4) Despite subsections (2) and (3), if the prepackaged product is sold only in the retail establishment where the product is packaged, is labelled by means of a sticker and has an available display surface of 200 cm2 or more, its nutrition facts table shall be set out in a version that is listed in column 1 of items 1 to 3 of Parts 1 and 2 of the table to this section, without regard to any condition specified in column 2.\n(5) Despite subsections (2) and (3), if the nutrition facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in paragraph (3)(a), (b) or (c) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 28, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.455",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.455.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.455.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.455.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Simplified Formats — Single-serving Prepackaged Products",
+    "text": "B.01.455.1\n(1) This section applies to a single-serving prepackaged product, other than one that is a prepackaged meal, whose nutrition facts table includes only the information referred to in paragraphs B.01.401(6.1)(a) to (j).\n(2) Subject to subsection (3), the nutrition facts table of the single-serving prepackaged product shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations, on 15% or less of the available display surface of the single-serving prepackaged product a nutrition facts table containing only the information referred to in paragraphs B.01.401(6.1)(a) to (j) in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual simplified standard format in accordance with Figure 6.5.1(B) or 6.6.1(B) of the Directory of NFT Formats;\n(b) the bilingual simplified horizontal format in accordance with Figure 7.3.1(B) or 7.4.1(B) of the Directory of NFT Formats;\n(c) the simplified linear format in accordance with Figures 17.1.1(E) and (F) or 17.2.1(E) and (F) of the Directory of NFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table; or\n(e) a manner described in section B.01.466.\n(4) Despite subsections (2) and (3), if the single-serving prepackaged product is sold only in the retail establishment where the product is packaged, is labelled by means of a sticker and has an available display surface of 200 cm2 or more, its nutrition facts table shall be set out in a version that is listed in column 1 of items 1 to 3 of Part 1 of the table to this section, without regard to any condition specified in column 2.\n(5) Despite subsections (2) and (3), if the nutrition facts table of the single-serving prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in paragraph (3)(a), (b) or (c) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE",
+    "history": "SOR/2016-305, s. 29",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.455.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.455.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.456",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.456",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Dual Format — Foods Requiring Preparation",
+    "text": "B.01.456\n(1) Subject to subsection (2), if the nutrition facts table of a prepackaged product includes information referred to in subsection B.01.406(5), the nutrition facts table shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual dual format in accordance with Figure 9.5(B) or 9.6(B) of the Directory of NFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table.\n(3) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included in the table, together with the information referred to in subsection B.01.406(5).\n(4) Despite subsections (1) and (2), if the nutrition facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in paragraph (2)(a) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 30, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.456",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.456.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.457",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.457",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Aggregate Format — Different Kinds of Foods",
+    "text": "B.01.457\n(1) Subject to subsection (2), if the nutrition facts table of a prepackaged product includes separate information for each food or ingredient as provided in subsection B.01.406(2), paragraph B.01.406(3)(a) or subsection B.01.406(4), the nutrition facts table shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out\n(a) in the case of a product described in subsection B.01.406(2) or (4), in\n(i) the bilingual aggregate format in accordance with Figure 11.5(B) or 11.6(B) of the Directory of NFT Formats, or\n(ii) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table, or\n(b) in the case of a product described in paragraph B.01.406(3)(a), in\n(i) the bilingual aggregate format in accordance with Figure 11.5(B) or 11.6(B) of the Directory of NFT Formats,\n(ii) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table, or\n(iii) a manner described in section B.01.466.\n(3) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included for each food or ingredient for which separate information is set out in the table.\n(4) Despite subsections (1) and (2), if the nutrition facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in subparagraph (2)(a)(i) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 31, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.457",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.457.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.458",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.458",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Dual Format — Different Amounts of Food",
+    "text": "B.01.458\n(1) Subject to subsection (2), if the nutrition facts table of a prepackaged product includes separate information for different amounts of the food as provided in paragraph B.01.406(7)(a) without including the information referred to in paragraph B.01.406(7)(c), the nutrition facts table shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual dual format in accordance with Figure 13.5(B) or 13.6(B) of the Directory of NFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table.\n(3) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included for each amount of the food for which separate information is set out in the table.\n(4) Despite subsections (1) and (2), if the nutrition facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in paragraph (2)(a) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 32, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.458",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.458.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.459",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.459",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Aggregate Format — Different Amounts of Food",
+    "text": "B.01.459\n(1) Subject to subsection (2), if the nutrition facts table of a prepackaged product includes separate information for different amounts of the food as provided in paragraphs B.01.406(7)(a) and (c), the nutrition facts table shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual aggregate format in accordance with Figure 15.5(B) or 15.6(B) of the Directory of NFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table.\n(3) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included for each amount of the food for which separate information is set out in the table.\n(4) Despite subsections (1) and (2), if the nutrition facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it shall be set out in a version that is described in paragraph (2)(a) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 33, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.459",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.459.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.460",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.460",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Additional Information",
+    "text": "B.01.460\n(1) If information referred to in column 1 of the table to section B.01.402 is included in a nutrition facts table that is set out in a version consisting of a table in English and a table in French or a table in English or French, that information shall be displayed\n(a) in accordance with the order of presentation, the use of indents and the presentation of footnotes illustrated in Figures 18.1(E) and (F) of the Directory of NFT Formats; and\n(b) in respect of matters other than those referred to in paragraph (a), in accordance with the format that is specified in the applicable figure in the Directory of NFT Formats.\n(2) If information referred to in column 1 of the table to section B.01.402 is included in a nutrition facts table that is set out in a version consisting of a table in both English and French, that information shall be displayed\n(a) in accordance with the order of presentation, the use of indents and the presentation of footnotes illustrated in Figure 19.1(B) of the Directory of NFT Formats; and\n(b) in respect of matters other than those referred to in paragraph (a), in accordance with the format that is specified in the applicable figure in the Directory of NFT Formats.\n(3) Despite paragraph (1)(a), the use of indents illustrated in Figures 18.1(E) and (F) of the Directory of NFT Formats is not applicable if information referred to in column 1 of the table to section B.01.402 is set out in the linear format referred to in paragraph B.01.454(3)(c) or the simplified linear format referred to in paragraph B.01.455(3)(c).",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, s. 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.460",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.460.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.461",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.461",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Standard and Horizontal Formats — Infants Six Months of Age or Older but Less Than One Year of Age",
+    "text": "B.01.461\n(1) This section applies to a prepackaged product that is intended solely for infants six months of age or older but less than one year of age unless section B.01.462, B.01.463 or B.01.464 applies to the product.\n(2) Subject to subsection (3), the nutrition facts table of the prepackaged product shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual standard format in accordance with Figure 22.5(B), 22.6(B) or 22.7(B) of the Directory of NFT Formats;\n(b) the bilingual horizontal format in accordance with Figure 23.3(B) or 23.4(B) of the Directory of NFT Formats;\n(c) the linear format in accordance with Figures 31.1(E) and (F) or 31.2(E) and (F) of the Directory of NFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table; or\n(e) a manner described in section B.01.466.\n(4) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included in that table.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 35, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.461",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.461.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.462",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.462",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Simplified Formats — Infants Six Months of Age or Older but Less Than One Year of Age",
+    "text": "B.01.462\n(1) This section applies to a prepackaged product that is intended solely for infants six months of age or older but less than one year of age if it satisfies the condition set out in subsection B.01.403(5) and its nutrition facts table includes only the information referred to in paragraphs B.01.403(5)(a) to (k).\n(2) Subject to subsection (3), the nutrition facts table of the prepackaged product shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table containing only the information referred to in paragraphs B.01.403(5)(a) to (k) in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual simplified standard format in accordance with Figure 25.5(B) or 25.6(B) of the Directory of NFT Formats;\n(b) the bilingual simplified horizontal format in accordance with Figure 26.3(B) or 26.4(B) of the Directory of NFT Formats;\n(c) the simplified linear format in accordance with Figures 32.1(E) and (F) or 32.2(E) and (F) of the Directory of NFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table; or\n(e) a manner described in section B.01.466.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 37, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.462",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.462.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.463",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.463",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Aggregate Format — Different Kinds of Foods — Infants Six Months of Age or Older but Less Than One Year of Age",
+    "text": "B.01.463\n(1) Subject to subsection (2), if the nutrition facts table of a prepackaged product that is intended solely for infants six months of age or older but less than one year of age includes separate information for each food or ingredient as provided in subsection B.01.406(2), paragraph B.01.406(3)(a) or subsection B.01.406(4), the nutrition facts table shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out\n(a) in the case of a product described in subsection B.01.406(2) or (4), in\n(i) the bilingual aggregate format in accordance with Figure 28.5(B) or 28.6(B) of the Directory of NFT Formats, or\n(ii) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table, or\n(b) in the case of a product described in paragraph B.01.406(3)(a), in\n(i) the bilingual aggregate format in accordance with Figure 28.5(B) or 28.6(B) of the Directory of NFT Formats,\n(ii) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table, or\n(iii) a manner described in section B.01.466.\n(3) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included for each food or ingredient for which separate information is set out in the table.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 39, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.463",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.463.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.464",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.464",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Aggregate Format — Different Amounts of Food — Infants Six Months of Age or Older but Less Than One Year of Age",
+    "text": "B.01.464\n(1) Subject to subsection (2), if the nutrition facts table of a prepackaged product that is intended solely for infants six months of age or older but less than one year of age includes separate information for different amounts of the food as provided in subsection B.01.406(8), the nutrition facts table shall be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a nutrition facts table in any of the versions that is listed in column 1 of the table to this section, the nutrition facts table shall be set out in\n(a) the bilingual aggregate format in accordance with Figure 30.5(B) or 30.6(B) of the Directory of NFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the nutrition facts table.\n(3) For the purpose of this section, in determining whether a version of a nutrition facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the nutrition facts table shall include only the information that is required by these Regulations to be included for each amount of the food for which separate information is set out in the table.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 41, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.464",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.464.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.465",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.465",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Presentation of Additional Information — Infants Six Months of Age or Older but Less Than One Year of Age",
+    "text": "B.01.465\n(1) This section applies to a prepackaged product that is intended solely for infants six months of age or older but less than one year of age.\n(2) If information referred to in column 1 of the table to section B.01.402 is included in a nutrition facts table that is set out in a version consisting of a table in English and a table in French or a table in English or French, that information shall be displayed\n(a) in accordance with the order of presentation, the use of indents and the presentation of footnotes illustrated in Figures 33.1(E) and (F) of the Directory of NFT Formats; and\n(b) in respect of matters other than those referred to in paragraph (a), in accordance with the format that is specified in the applicable figure in the Directory of NFT Formats.\n(3) If information referred to in column 1 of the table to section B.01.402 is included in a nutrition facts table that is set out in a version consisting of a table in both English and French, that information shall be displayed\n(a) in accordance with the order of presentation, the use of indents and the presentation of footnotes illustrated in Figure 34.1(B) of the Directory of NFT Formats; and\n(b) in respect of matters other than those referred to in paragraph (a), in accordance with the format that is specified in the applicable figure in the Directory of NFT Formats.\n(4) Despite paragraph (2)(a), the use of indents illustrated in Figures 33.1(E) and (F) of the Directory of NFT Formats is not applicable if information referred to in column 1 of the table to section B.01.402 is set out in the linear format referred to in paragraph B.01.461(3)(c) or the simplified linear format referred to in paragraph B.01.462(3)(c).",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 43, 74",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.465",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.465.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.466",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.466",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Alternative Methods of Presentation",
+    "text": "B.01.466\n(1) Despite section A.01.016, the nutrition facts table of a prepackaged product that meets the condition specified in subsection B.01.454(3) or B.01.455(3), paragraph B.01.457(2)(b), subsection B.01.461(3) or B.01.462(3) or paragraph B.01.463(2)(b) may be set out on\n(a) a tag attached to the package;\n(b) a package insert;\n(c) the inner side of a label;\n(d) a fold-out label; or\n(e) an outer sleeve, overwrap or collar.\n(2) If the nutrition facts table is set out in a manner described in paragraph (1)(b) or (c), the outer side of the label of the package shall indicate in a type size of not less than 8 points where the nutrition facts table is located.\n(3) If the nutrition facts table is set out in a manner described in subsection (1), it shall be set out\n(a) in the case of a product described in subsection B.01.454(3), in a version that is described in paragraph B.01.454(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.01.454;\n(b) in the case of a product described in subsection B.01.455(3), in a version that is described in paragraph B.01.455(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.01.455;\n(c) in the case of a product described in paragraph B.01.457(2)(b), in a version that is described in subparagraph B.01.457(2)(b)(i) or that is listed in column 1 of the table to section B.01.457;\n(d) in the case of a product described in subsection B.01.461(3), in a version that is described in paragraph B.01.461(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.01.461;\n(e) in the case of a product described in subsection B.01.462(3), in a version that is described in paragraph B.01.462(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.01.462; and\n(f) in the case of a product described in paragraph B.01.463(2)(b), in a version that is described in subparagraph B.01.463(2)(b)(i) or that is listed in column 1 of the table to section B.01.463.",
+    "history": "SOR/2003-11, s. 20; SOR/2018-69, s. 3(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.466",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.466.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.467",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.467",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Small Packages",
+    "text": "B.01.467\n(1) Despite section A.01.016 and subject to subsection (2), if the available display surface of a prepackaged product is less than 100 cm2, the label of the product need not carry a nutrition facts table if the outer side of the label contains an indication of how a purchaser or consumer may obtain the nutrition information that would otherwise be required to be set out in a nutrition facts table on the label of the product.\n(2) Subsection (1) does not apply to a prepackaged product that is\n(a) described in paragraph B.01.401(3)(a), (b) or (e); or\n(b) contained in a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase.\n(2.1) However, subsection (1) applies to a prepackaged product that is referred to in subparagraph B.01.401(3)(e)(ii) and that meets the conditions set out in item 37, column 2, of the Table of Permitted Nutrient Content Statements and Claims for the subject “Free of sugars” set out in column 1 if\n(a) the product does not contain an added vitamin or mineral nutrient;\n(b) the energy value expressed in Calories per serving of stated size and the amount of sugar alcohols expressed in grams per serving of stated size are shown immediately after whichever of the following elements appears last on the label:\n(i) the list of ingredients,\n(ii) a food allergen source, gluten source and added sulphites statement as defined in subsection B.01.010.1(1),\n(iii) a declaration referred to in subsection B.01.010.4(1), or\n(iv) any statement referred to in subsection B.16.016(1); and\n(c) any statement or claim that is set out in item 37, column 4, of the table for the subject “Free of sugars” set out in column 1 and that appears on the label is\n(i) legibly set out on the principal display panel,\n(ii) in lower case letters except for the first letter of each word of the statement or claim, which may be an upper case letter,\n(iii) of at least the same size and prominence as the letters used in the numerical portion of the declaration of net quantity as required under paragraph 229(1)(a) and subsections 229(2) and (3) of the Safe Food for Canadians Regulations, and\n(iv) displayed in a colour contrasting with the background of the label.\n(3) An indication referred to in subsection (1)\n(a) shall be set out in a type size of not less than 8 points;\n(b) shall include a postal address or a toll-free telephone number; and\n(c) shall be\n(i) in English and French, or\n(ii) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the product may be shown in that language only and is shown on the label in that language.\n(4) The manufacturer of the prepackaged product shall provide the information referred to in subsection (1) to a purchaser or consumer on request\n(a) without charge;\n(b) in the following manner, namely,\n(i) in the official language in which the information is requested or, if specified by the purchaser or consumer, in both official languages, or\n(ii) in one of the official languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the product may be shown in that language only and is shown on the label in that language; and\n(c) in the form of a nutrition facts table that is set out\n(i) in a format, other than a horizontal format, that is specified in any of sections B.01.454 to B.01.459 or B.01.461 to B.01.464 and that would otherwise be carried on the label of the product in accordance with these Regulations, and\n(ii) in a version of that format that is listed in column 1 of item 1 of any Part of the table to the applicable section referred to in subparagraph (i).\n(5) In this section, official languages means the English language and the French language.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, s. 44; SOR/2018-108, s. 400; SOR/2022-168, s. 15; SOR/2024-244, s. 19",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.467",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.467.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.468",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.468",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Small Packages",
+    "text": "B.01.468\n(1) Subject to subsection (2), if a prepackaged product has an available display surface of less than 100 cm2 and has a nutrition facts table on its label, the nutrition facts table need only include\n(a) the serving of stated size;\n(b) the energy value and, subject to subsection (2), the amount of nutrients referred to in column 1 of items 2 to 15 of the table to section B.01.401 if the amount shown in the nutrition facts table may not be expressed as “0” according to the manner set out in column 4; and\n(c) the amount of any sugar alcohol, vitamin or mineral nutrient added to the prepackaged product.\n(2) If the label of a prepackaged product, or any advertisement for the product that is made or placed by or on the direction of the manufacturer of the product, contains a representation, express or implied, that includes information that is set out in column 1 of the table to section B.01.401 or B.01.402, that information shall also be in the nutrition facts table.",
+    "history": "SOR/2016-305, s. 45",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.468",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.468.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.469",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.469",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Small Packages",
+    "text": "B.01.469 Despite subsection B.01.401(1), the label of a prepackaged product that has an available display surface of less than 15 cm2 need not carry a nutrition facts table.",
+    "history": "SOR/2016-305, s. 45",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.469",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.469.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.500",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.500",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Interpretation",
+    "text": "B.01.500\n(1) The following definitions apply in this section and in the Table of Permitted Nutrient Content Statements and Claims.\ncombination foods means the category of food to which belong foods that contain as ingredients foods from more than one food group, or foods from one or more food groups mixed with foods from the category of other foods, such as pizza or lasagna. (aliments composés)\nfood group means one of the following categories of foods:\n(a) milk products, and milk product alternatives such as fortified plant-based beverages;\n(b) meat, poultry and fish, and alternatives such as legumes, eggs, tofu or peanut butter;\n(c) bread and grain products; or\n(d) vegetables and fruit. (groupe alimentaire)\nother foods means the category of food to which belong foods that are not part of any food group, including\n(a) foods that are mostly fats, such as butter, margarine, oil or lard;\n(b) foods that are mostly sugars, such as jam, honey, syrup or confectionery;\n(c) snack foods, such as potato chips or pretzels;\n(d) beverages, such as water, tea, coffee or soft drinks; and\n(e) herbs, spices and condiments, such as pickles, mustard or ketchup. (autres aliments)\nreference food of the same food group means a food that can be substituted in the diet for the food to which it is compared and that belongs to\n(a) the same food group as the food to which it is compared, such as cheese as a reference food for milk, or chicken as a reference food for tofu;\n(b) the category of other foods, if the food to which it is compared also belongs to that category, such as pretzels as a reference food for potato chips; or\n(c) the category of combination foods, if the food to which it is compared also belongs to that category, such as pizza as a reference food for lasagna. (aliment de référence du même groupe alimentaire)\nsimilar reference food means a food of the same type as the food to which it is compared and that has not been processed, formulated, reformulated or otherwise modified in a manner that increases or decreases the energy value or the amount of a nutrient that is the subject of the comparison, such as whole milk as a similar reference food for partly skimmed milk or regular chocolate chip cookies as a similar reference food for fat-reduced chocolate chip cookies. (aliment de référence similaire)\n(2) The similar reference food referred to in column 3 of item 45 of the Table of Permitted Nutrient Content Statements and Claims, with respect to the subject “light in energy or fat” set out in column 1, shall have a nutrient value that is representative of foods of that type that have not been processed, formulated, reformulated or otherwise modified in a manner that increases the energy value or the amount of fat.",
+    "history": "SOR/2003-11, s. 20; SOR/2007-302, s. 4(F); SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.500",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.500.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.501",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.501",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Languages",
+    "text": "B.01.501 The representations provided for in sections B.01.503 to B.01.513 that appear on the label of a food shall be\n(a) in English and French; or\n(b) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the food may be shown in that language only and is shown on the label in that language.",
+    "history": "SOR/2003-11, s. 20",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.501",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.501.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.502",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.502",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.502\n(1) No person shall, on the label of or in any advertisement for a food, make a representation, express or implied, that characterizes the energy value of the food or the amount of a nutrient contained in the food.\n(2) Subsection (1) does not apply to\n(a) a representation otherwise provided for in these Regulations, including one that is in the form of a nutrition symbol;\n(b) a representation provided for by section 273 of the Safe Food for Canadians Regulations;\n(c) a representation provided for by column 1 of Table 2 to Volume 7 of the Standards of Identity Document, as defined in section 1 of the Safe Food for Canadians Regulations;\n(d) a representation that characterizes the amount of lactose in a food;\n(e) a representation that characterizes the addition of salt to a food, other than any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims;\n(f) a representation that characterizes the addition of sugars to a food, other than any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims;\n(g) a representation that characterizes the amount of starch in a food, if the food is intended solely for infants six months of age or older but less than one year of age;\n(h) the representations “defatted (naming the food)”, “demineralized (naming the food)” and “high (naming the monosaccharide or disaccharide) (naming the syrup)”;\n(i) a representation that characterizes the amount of a fatty acid in a vegetable oil and forms part of its common name;\n(j) a representation that characterizes the amount of alcohol in a beverage;\n(k) the representation “light salted” with respect to fish; or\n(l) the English representation “lean” with respect to a prepackaged meal represented for use in a weight reduction diet or a weight maintenance diet.",
+    "history": "SOR/2003-11, s. 20; SOR/2018-108, s. 396; SOR/2022-143, s. 19; SOR/2022-168, s. 16; SOR/2022-168, s. 52; SOR/2024-244, s. 20",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.502",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.502.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.503",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.503",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.503\n(1) A person may, on the label of or in any advertisement for a food, make a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims, with respect to a subject set out in column 1, if\n(a) the food meets the applicable conditions set out in column 2;\n(b) the label or advertisement meets the conditions, if any, set out in column 3, in accordance with sections B.01.504 to B.01.506; and\n(c) in the case of a food that is not a prepackaged product, or a prepackaged product for which an advertisement is not made or placed by or on the direction of the manufacturer of the product, the label or advertisement includes, per serving of stated size, and in accordance with section B.01.505 or B.01.506 if applicable,\n(i) the declaration of the energy value, if the energy value is the subject of the statement or claim, or\n(ii) the amount of the nutrient, if a nutrient is the subject of the statement or claim.\n(1.1) Despite subsection (1), no person shall, on the principal display panel of a prepackaged product, make a statement or claim that is set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims and that relates to a nutrient that is referred to in a nutrition symbol that appears on the panel unless it is a statement or claim respecting one of the following subjects set out in column 1:\n(a) “reduced in saturated fatty acids”, set out in item 20;\n(b) “reduced in sodium or salt”, set out in item 33; or\n(c) “reduced in sugars”, set out in item 38.\n(2) Despite subsection (1), no person shall, on the label of or in any advertisement for a food that is intended solely for children under four years of age, make a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims unless it is a statement or claim respecting one of the following subjects set out in column 1:\n(a) “source of protein”, set out in item 8;\n(b) “excellent source of protein”, set out in item 9;\n(c) “more protein”, set out in item 10;\n(d) “no added sodium or salt”, set out in item 35; or\n(e) “no added sugars”, set out in item 40.\n(2.01) Despite subsections (1) and (2), it is prohibited, on the label of or in any advertisement for a human milk fortifier, to make a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims.\n(2.1) The information required by paragraph (1)(c) need not be included on the label of or in any advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating, if a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims is made on the label or advertisement.\n(3) If a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims is made on the label of or in any advertisement for a food, all the words, numbers, signs or symbols that constitute the statement or claim shall be of the same size and prominence.\n(4) In the English version of the statements or claims, the word “fibre” may be spelled as “fiber”.",
+    "history": "SOR/2003-11, s. 20; SOR/2016-305, ss. 46, 75(F); SOR/2021-57, s. 10; SOR/2022-168, s. 17; SOR/2022-168, s. 52; SOR/2024-244, s. 156(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.503",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.503.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.504",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.504",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.504 If a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims is made on the label of a food, the information required under the conditions set out in column 3 shall be\n(a) adjacent to, without any intervening printed, written or graphic material,\n(i) the statement or claim, if the statement or claim is made only once, or\n(ii) the most prominent statement or claim on the principal display panel or, if none appears there, the most prominent statement or claim elsewhere on the label, if the statement or claim is made more than once; and\n(b) shown in letters of at least the same size and prominence as\n(i) those of the statement or claim, if the statement or claim is made only once, or\n(ii) those of the most prominent statement or claim on the principal display panel or, if none appears there, the most prominent statement or claim elsewhere on the label, if the statement or claim is made more than once.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.504",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.504.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.505",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.505",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.505 If a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims is made in an advertisement for a food, other than a radio or television advertisement, the information required under the conditions set out in column 3 and, if applicable, the information required by paragraph B.01.503(1)(c), shall be\n(a) adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(b) shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.505",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.505.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.506",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.506",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.506\n(1) If a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims is made in a radio or television advertisement, the information required under the conditions set out in column 3 and, if applicable, the information required by paragraph B.01.503(1)(c), shall be provided in the advertisement, except for the information required under the condition set out in paragraph (a) of column 3, in respect of the following subjects set out in column 1, which may be on the label:\n(a) “reduced in energy”, set out in item 3;\n(b) “reduced in fat”, set out in item 13;\n(c) “reduced in saturated fatty acids”, set out in item 20;\n(d) “reduced in trans fatty acids”, set out in item 23;\n(e) “reduced in cholesterol”, set out in item 29;\n(f) “reduced in sodium or salt”, set out in item 33;\n(g) “lightly salted”, set out in item 36;\n(h) “reduced in sugars”, set out in item 38; and\n(i) “light in energy or fat”, set out in item 45.\n(2) Despite subsection (1), if the statement or claim is made in a radio or television advertisement that is not made or placed by or on the direction of the manufacturer of the food, the information required under the condition set out in paragraph (a) of column 3 of the Table of Permitted Nutrient Content Statements and Claims, in respect of the subjects set out in paragraphs (1)(a) to (i), shall be provided in the advertisement.\n(3) If the information required under the conditions set out in column 3 of the Table of Permitted Nutrient Content Statements and Claims and the information required by paragraph B.01.503(1)(c) is provided in a radio advertisement or in the audio portion of a television advertisement, that information shall immediately precede or follow the statement or claim.\n(4) In the case of a television advertisement, the information required under the conditions set out in column 3 of the Table of Permitted Nutrient Content Statements and Claims and, if applicable, the information required by paragraph B.01.503(1)(c), shall be communicated\n(a) in the audio mode, if the statement or claim is made only in the audio portion of the advertisement or in both the audio and visual portions; or\n(b) in the audio or visual mode, if the statement or claim is made only in the visual portion of the advertisement.\n(5) If the information required under the conditions set out in column 3 of the Table of Permitted Nutrient Content Statements and Claims and the information required by paragraph B.01.503(1)(c) is communicated in the visual mode of a television advertisement, it shall\n(a) appear concurrently with and for at least the same amount of time as the statement or claim;\n(b) be adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(c) be shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.506",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.506.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.507",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.507",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.507 A person may, on the label of or in any advertisement for a food, make a representation, express or implied, that the food is for use in an energy-reduced diet, if a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims, in respect of any of the following subjects set out in column 1, is made on the label of or in the advertisement for the food, in accordance with section B.01.503:\n(a) “free of energy”, set out in item 1;\n(b) “low in energy”, set out in item 2;\n(c) “reduced in energy”, set out in item 3;\n(d) “lower in energy”, set out in item 4; or\n(e) “free of sugars”, set out in item 37.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.507",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.507.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.508",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.508",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.508\n(1) A person may, on the label of or in any advertisement for a food, make a representation, express or implied, that the food is for use in a sodium-restricted diet, if a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims, in respect of any of the following subjects set out in column 1, is made on the label of or in the advertisement for the food, in accordance with section B.01.503:\n(a) “free of sodium or salt”, set out in item 31;\n(b) “low in sodium or salt”, set out in item 32;\n(c) “reduced in sodium or salt”, set out in item 33; or\n(d) “lower in sodium or salt”, set out in item 34.\n(2) Despite subsection (1), no person shall, on the principal display panel of a prepackaged product, make a representation, express or implied, that the product is for use in a sodium-restricted diet if a nutrition symbol referring to sodium appears on the panel.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 18; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.508",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.508.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.509",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.509",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.509\n(1) A person may, on the label of or in any advertisement for a food, make the statement or claim that the food is “unsweetened” if\n(a) the food meets the conditions set out in item 40, column 2, of the Table of Permitted Nutrient Content Statements and Claims for the subject “No added sugars” set out in column 1; and\n(b) the food does not contain a sweetener.\n(2) Despite subsection (1), no person shall, on the principal display panel of a prepackaged product, make a statement or claim that the product is “unsweetened” if a nutrition symbol referring to sugars appears on the panel.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 19; SOR/2024-244, s. 21",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.509",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.509.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.510",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.510",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.510 A statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims, respecting the following subjects set out in column 1, that is made on the label of or in an advertisement for a breakfast cereal with milk, shall be accompanied by an indication that it refers to 30 g of the breakfast cereal combined with 125 mL of milk:\n(a) “source of protein”, set out in item 8;\n(b) “excellent source of protein”, set out in item 9; and\n(c) “more protein”, set out in item 10.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.510",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.510.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.511",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.511",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.511\n(1) For greater certainty and subject to subsections (2) to (4), a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims that is made on the label of or in any advertisement for a food may be preceded or followed by other words, numbers, signs or symbols, but none of those shall be interposed between the words, numbers, signs or symbols of the statement or claim.\n(2) The words “very”, “ultra” and “extra”, and all other words, numbers, signs or symbols that modify the nature of a statement or claim, shall not precede or follow the statement or claim.\n(3) A statement or claim that is made on the label of or in any advertisement for a food that has not been processed, formulated, reformulated or otherwise modified to meet the conditions set out in column 2 of the Table of Permitted Nutrient Content Statements and Claims shall not be accompanied by the brand name of the food.\n(4) Any words, numbers, signs or symbols preceding or following the statement or claim referred to in subsection (3) shall accompany the statement or claim in such a manner that the statement or claim characterizes all foods of that type, and not only the specific food.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.511",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.511.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.512",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.512",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.512 If a food meets the conditions set out in column 2 of the Table of Permitted Nutrient Content Statements and Claims for more than one of the subjects set out in column 1, it is not necessary to repeat the common element of the statements or claims set out in column 4 that are used on the label of or in the advertisement for the food, and the remaining elements may be joined by means of a conjunction or punctuation, as appropriate.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.512",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.512.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.513",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.513",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Sensory Characteristic",
+    "text": "B.01.513\n(1) No person shall, on the label of or in any advertisement for a food, make the statement or claim “light” or “léger” — including any phonetic rendering of that statement or claim — respecting a sensory characteristic of the food unless the following conditions are met:\n(a) if the statement or claim “light” or “léger” is made on the label of a food, the sensory characteristic shall be\n(i) adjacent to, without any intervening printed, written or graphic material,\n(A) the statement or claim, if the statement or claim is made only once, or\n(B) the most prominent statement or claim on the principal display panel or, if none appears there, the most prominent statement or claim elsewhere on the label, if the statement or claim is made more than once, and\n(ii) shown in letters of at least the same size and prominence as\n(A) those of the statement or claim, if the statement or claim is made only once, or\n(B) those of the most prominent statement or claim on the principal display panel or, if none appears there, the most prominent statement or claim elsewhere on the label, if the statement or claim is made more than once;\n(b) if the statement or claim “light” or “léger” is made in an advertisement for a food, other than a radio or television advertisement, the sensory characteristic shall be\n(i) adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once, and\n(ii) shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once;\n(c) if the statement or claim “light” or “léger” is made in a radio advertisement or in the audio portion of a television advertisement, the sensory characteristic shall immediately precede or follow the statement or claim; and\n(d) if the statement or claim “light” or “léger” is made in the visual portion of a television advertisement, the sensory characteristic shall\n(i) appear concurrently with and for the same amount of time as the statement or claim,\n(ii) be adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once, and\n(iii) be shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.\n(2) Subsection (1) does not apply to the statement or claim “light” or “léger” when it is used with respect to rum.",
+    "history": "SOR/2003-11, s. 20; err.(F), Vol. 137, No. 5; SOR/2007-176, s. 6; SOR/2016-305, s. 75(F); SOR/2018-108, s. 397; SOR/2022-168, s. 20",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.513",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.513.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.600",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.600",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Languages",
+    "text": "B.01.600 A statement or claim set out in column 1 of the table following section B.01.603 that appears on the label of a food shall be\n(a) in English and French; or\n(b) in one of those languages, if in accordance with subsection B.01.012(3) or (7) the information that is required by these Regulations to be shown on the label of the food may be shown in that language only and is shown on the label in that language.",
+    "history": "SOR/2003-11, s. 20",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.600",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.600.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.601",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.601",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.601\n(1) A food with a label or advertisement that carries a statement or claim set out in column 1 of the table following section B.01.603 is exempt from the provisions of the Act and its Regulations with respect to drugs, and from subsections 3(1) and (2) of the Act, if\n(a) the food meets the applicable conditions set out in column 2;\n(b) the label of or the advertisement for the food meets the applicable conditions set out in column 3; and\n(c) the food is not\n(i) intended solely for children under four years of age, or\n(ii) a food represented for use in a very low energy diet.\n(2) Subsection (1) does not apply to a food that comes within the definition of drug as defined in section 2 of the Act for a reason other than the fact that its label or advertisement carries a statement or claim referred to in that subsection.\n(3) Subsection (1) applies even if the word “graisses” in the French version of the statement or claim is replaced by the word “lipides”.",
+    "history": "SOR/2003-11, s. 20; SOR/2022-168, s. 21",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.601",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.601.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.602",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.602",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.602\n(1) The information required under the conditions set out in column 3 of the table following section B.01.603 that appears in an advertisement for a food that is not a prepackaged product, or in an advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, shall,\n(a) in the case of an advertisement, other than a radio or television advertisement, be\n(i) adjacent to, without any intervening printed, written or graphic material, the statement or claim set out in column 1, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once, and\n(ii) shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once;\n(b) in the case of a radio advertisement or the audio portion of a television advertisement, immediately precede or follow the statement or claim set out in column 1; or\n(c) in the case of a television advertisement, be communicated\n(i) in the audio mode, if the statement or claim set out in column 1 is made only in the audio portion of the advertisement or in both the audio and visual portions, or\n(ii) in the audio or visual mode, if the statement or claim set out in column 1 is made only in the visual portion of the advertisement.\n(2) The information that is communicated in the visual mode of a television advertisement in accordance with subparagraph (1)(c)(ii) shall\n(a) appear concurrently with and for at least the same amount of time as the statement or claim;\n(b) be adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(c) be shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.",
+    "history": "SOR/2003-11, s. 20",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.602",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.602.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.01.603",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.01.603",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 1",
+    "heading": "Statements or Claims",
+    "text": "B.01.603\n(1) For greater certainty, a statement or claim set out in column 1 of the table following this section that is made on the label of or in any advertisement for a food may be preceded or followed by other words, numbers, signs or symbols, but none of those shall be interposed between the words, numbers, signs or symbols of the statement or claim.\n(2) If a food meets the conditions set out in column 2 of the table following this section for more than one item of that table, it is not necessary to repeat the common element of the statements or claims set out in column 1 that are used on the label of or in the advertisement for the food, and the remaining elements may be joined by means of a conjunction or punctuation, as appropriate.\n(1) “A healthy diet containing foods high in potassium and low in sodium may reduce the risk of high blood pressure, a risk factor for stroke and heart disease. (Naming the food) is sodium-free.”\n(2) “A healthy diet containing foods high in potassium and low in sodium may reduce the risk of high blood pressure, a risk factor for stroke and heart disease. (Naming the food) is low in sodium.”\n(3) “A healthy diet containing foods high in potassium and low in sodium may reduce the risk of high blood pressure, a risk factor for stroke and heart disease. (Naming the food) is a good source of potassium and is sodium-free.”\n(4) “A healthy diet containing foods high in potassium and low in sodium may reduce the risk of high blood pressure, a risk factor for stroke and heart disease. (Naming the food) is a good source of potassium and is low in sodium.”\n(5) “A healthy diet containing foods high in potassium and low in sodium may reduce the risk of high blood pressure, a risk factor for stroke and heart disease. (Naming the food) is high in potassium and is sodium-free.”\n(6) “A healthy diet containing foods high in potassium and low in sodium may reduce the risk of high blood pressure, a risk factor for stroke and heart disease. (Naming the food) is high in potassium and is low in sodium.”\nThe food\n(a) other than a vegetable or fruit, does not meet the conditions set out in column 2 of item 2 of the Table of Permitted Nutrient Content Statements and Claims for the subject “low in energy” set out in column 1;\n(b) contains at least 10% of the weighted recommended nutrient intake of a vitamin or a mineral nutrient\n(i) per reference amount and per serving of stated size, or\n(ii) per serving of stated size, if the food is a prepackaged meal;\n(c) meets the conditions set out in column 2 of item 19 of the Table of Permitted Nutrient Content Statements and Claims for the subject “low in saturated fatty acids” set out in column 1;\n(d) contains 0.5% or less alcohol;\n(e) meets the conditions set out in column 2 of item 31 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of sodium or salt” set out in column 1, if the label of or advertisement for the food carries statement or claim (1), (3) or (5) set out in column 1 of this item;\n(f) meets the conditions set out in column 2 of item 32 of the Table of Permitted Nutrient Content Statements and Claims for the subject “low in sodium or salt” set out in column 1, if the label of or advertisement for the food carries statement or claim (2), (4) or (6) set out in column 1 of this item; and\n(g) contains 350 mg or more of potassium, if the label of or advertisement for the food carries statement or claim (3), (4), (5) or (6) set out in column 1 of this item,\n(i) per reference amount and per serving of stated size, or\n(ii) per serving of stated size, if the food is a prepackaged meal.\nIf the statement or claim is made on the label of or in the advertisement for a food that is not a prepackaged product, or in the advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, the label or advertisement shall include the amount of sodium and potassium per serving of stated size, in accordance with section B.01.602, if applicable. However, this requirement does not apply if the statement or claim is made on the label of or in the advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating.\n(1) “A healthy diet with adequate calcium and vitamin D, and regular physical activity, help to achieve strong bones and may reduce the risk of osteoporosis. (Naming the food) is a good source of calcium.”\n(2) “A healthy diet with adequate calcium and vitamin D, and regular physical activity, help to achieve strong bones and may reduce the risk of osteoporosis. (Naming the food) is high in calcium.”\n(3) “A healthy diet with adequate calcium and vitamin D, and regular physical activity, help to achieve strong bones and may reduce the risk of osteoporosis. (Naming the food) is an excellent source of calcium.”\n(4) “A healthy diet with adequate calcium and vitamin D, and regular physical activity, help to achieve strong bones and may reduce the risk of osteoporosis. (Naming the food) is very high in calcium.”\n(5) “A healthy diet with adequate calcium and vitamin D, and regular physical activity, help to achieve strong bones and may reduce the risk of osteoporosis. (Naming the food) is an excellent source of calcium and vitamin D.”\n(6) “A healthy diet with adequate calcium and vitamin D, and regular physical activity, help to achieve strong bones and may reduce the risk of osteoporosis. (Naming the food) is very high in calcium and vitamin D.”\nThe food\n(a) other than a vegetable or fruit, does not meet the conditions set out in column 2 of item 2 of the Table of Permitted Nutrient Content Statements and Claims for the subject “low in energy” set out in column 1;\n(b) contains no more phosphorus, excluding that provided by phytate, than calcium;\n(c) contains 0.5% or less alcohol;\n(d) contains, if the label of or advertisement for the food carries statement or claim (1) or (2) set out in column 1 of this item,\n(i) 200 mg or more of calcium per reference amount and per serving of stated size, or\n(ii) 300 mg or more of calcium per serving of stated size, if the food is a prepackaged meal;\n(e) contains, if the label of or advertisement for the food carries statement or claim (3), (4), (5) or (6) set out in column 1 of this item,\n(i) 275 mg or more of calcium per reference amount and per serving of stated size, or\n(ii) 400 mg or more of calcium per serving of stated size, if the food is a prepackaged meal; and\n(f) contains 1.25 µg or more of vitamin D, if the label of or advertisement for the food carries statement or claim (5) or (6) set out in column 1 of this item,\n(i) per reference amount and per serving of stated size, or\n(ii) per serving of stated size, if the food is a prepackaged meal.\n(1) If the statement or claim is made on the label of a prepackaged product, or in any advertisement for the prepackaged product that is made or placed by or on the direction of the manufacturer of the product, the amount of vitamin D and phosphorus shall be included in, as the case may be,\n(a) the nutrition facts table in accordance with subsection B.01.402(2); or\n(b) the supplemented food facts table in accordance with subsection B.29.002(1), in respect of the description referred to in column 2, the unit referred to in column 3 and the manner of expression referred to in column 4 of the table to section B.29.002, or with subsection B.29.003(3), or with both, as the case may be.\n(2) If the statement or claim is made on the label of or in the advertisement for a food that is not a prepackaged product, or in the advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, the label or advertisement shall include the amount of vitamin D, calcium and phosphorus per serving of stated size, in accordance with section B.01.602, if applicable. However, this requirement does not apply if the statement or claim is made on the label of or in the advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating.\n(1) “A healthy diet low in saturated and trans fats may reduce the risk of heart disease. (Naming the food) is free of saturated and trans fats.”\n(2) “A healthy diet low in saturated and trans fats may reduce the risk of heart disease. (Naming the food) is low in saturated and trans fats.”\nThe food\n(a) other than a vegetable or fruit, does not meet the conditions set out in column 2 of item 2 of the Table of Permitted Nutrient Content Statements and Claims for the subject “low in energy” set out in column 1;\n(b) contains at least 10% of the weighted recommended nutrient intake of a vitamin or a mineral nutrient\n(i) per reference amount and per serving of stated size, or\n(ii) per serving of stated size, if the food is a prepackaged meal;\n(c) contains 100 mg or less of cholesterol per 100 g of food;\n(d) contains 0.5% or less alcohol;\n(e) if it is a fat or an oil, meets the conditions set out in\n(i) column 2 of item 25 of the Table of Permitted Nutrient Content Statements and Claims for the subject “source of omega-3 polyunsaturated fatty acids” set out in column 1,\n(ii) column 2 of item 26 of the Table of Permitted Nutrient Content Statements and Claims for the subject “source of omega-6 polyunsaturated fatty acids” set out in column 1, or\n(iii) subparagraphs (i) and (ii);\n(f) contains\n(i) 480 mg or less of sodium per reference amount and per serving of stated size, and per 50 g if the reference amount is 30 g or 30 mL or less, or\n(ii) 960 mg or less of sodium per serving of stated size, if the food is a prepackaged meal;\n(g) meets the conditions set out in column 2 of item 18 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of saturated fatty acids” set out in column 1, if the label of or advertisement for the food carries statement or claim (1) set out in column 1 of this item; and\n(h) meets the conditions set out in column 2 of item 19 of the Table of Permitted Nutrient Content Statements and Claims for the subject “low in saturated fatty acids” set out in column 1, if the label of or advertisement for the food carries statement or claim (2) set out in column 1 of this item.\nIf the statement or claim is made on the label of or in the advertisement for a food that is not a prepackaged product, or in the advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, the label or advertisement shall include the amount of saturated fatty acids and trans fatty acids per serving of stated size, in accordance with section B.01.602, if applicable. However, this requirement does not apply if the statement or claim is made on the label of or in the advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating.\n“A healthy diet rich in a variety of vegetables and fruit may help reduce the risk of some types of cancer.”\nThe food\n(a) is one of the following foods and does not contain ingredients other than food additives that are set out in column 1 of the Lists of Permitted Food Additives, sweetening agents, salt, herbs, spices, seasonings and water:\n(i) a fresh, frozen, canned or dried vegetable,\n(ii) a fresh, frozen, canned or dried fruit,\n(iii) a vegetable or fruit juice, or\n(iv) a combination of the foods set out in subparagraphs (i) to (iii);\n(b) is not one of the following:\n(i) potatoes, yams, cassava, plantain, corn, mushrooms, mature legumes and their juices,\n(ii) vegetables or fruit used as condiments, garnishes or flavourings, including maraschino cherries, glacé fruit, candied fruit and onion flakes,\n(iii) jams or jam-type spreads, marmalades, preserves and jellies,\n(iv) olives, or\n(v) powdered vegetables or fruit; and\n(c) contains 0.5% or less alcohol.\n“A healthy diet rich in a variety of vegetables and fruit may help reduce the risk of heart disease.”\nThe food\n(a) is one of the following foods and does not contain ingredients other than food additives that are set out in column 1 of the Lists of Permitted Food Additives, salt, herbs, spices, seasonings and water:\n(i) a fresh, frozen, canned or dried vegetable,\n(ii) a fresh, frozen, canned or dried fruit,\n(iii) a vegetable juice or vegetable drink, or\n(iv) a combination of the foods set out in any of subparagraphs (i) to (iii);\n(b) is not one of or does not contain any of the following:\n(i) potatoes, yams, cassava, plantain, mature legumes and their juices,\n(ii) vegetables or fruit used as condiments, garnishes or flavourings, including maraschino cherries, glacé fruit, candied fruit and onion flakes,\n(iii) jams or jam-type spreads, marmalades, preserves and jellies,\n(iv) olives,\n(v) a fruit juice or fruit drink,\n(vi) powdered vegetables or fruit, or\n(vii) the seed of a fruit known as a drupe, including almonds, cashews and coconuts;\n(c) contains 0.5% or less alcohol; and\n(d) contains less than 15% of the daily value of sodium per reference amount and per serving of stated size, and per 50 g if the reference amount is 30 g or 30 mL or less.\n(1) “Won’t cause cavities.”\n(2) “Does not promote tooth decay.”\n(3) “Does not promote dental caries.”\n(4) “Non-cariogenic.”\nThe food is a chewing gum, hard candy or breath freshener product that\n(a) contains 0.25% or less starch, dextrins, mono-, di- and oligosaccharides or other fermentable carbohydrates combined; or\n(b) does not, if it contains more than 0.25% fermentable carbohydrates, lower plaque pH below 5.7 by bacterial fermentation during 30 minutes after consumption as measured by the indwelling plaque pH test, referred to in “Identification of Low Caries Risk Dietary Components” by T.N. Imfeld, Volume 11, Monographs in Oral Science, 1983.\nIf the statement or claim is made on the label of a prepackaged product, or in any advertisement for the prepackaged product that is made or placed by or on the direction of the manufacturer of the product, the amount of sugar alcohols, if present, shall be included in, as the case may be,\n(a) the nutrition facts table, in accordance with subsection B.01.402(2); or\n(b) the supplemented food facts table, in accordance with subsection B.29.003(3).",
+    "history": "SOR/2003-11, s. 20; err.(F), Vol. 137, No. 5; SOR/2010-142, s. 2; SOR/2016-305, ss. 47, 48, 75(F); SOR/2022-168, s. 52; SOR/2022-169, s. 18; SOR/2024-244, s. 22; SOR/2024-244, s. 156(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.01.603",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.01.603.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "DIVISION 2 - Alcoholic Beverages",
+    "text": "B.02.001 [Repealed, SOR/2024-244, s. 23]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "DIVISION 2 - Alcoholic Beverages",
+    "text": "B.02.002 In this Division,\nabsolute alcohol[Repealed, SOR/2024-244, s. 24]\nage means the period during which an alcoholic beverage is kept under such conditions of storage as may be necessary to develop its characteristic flavour and bouquet; (âge)\nalcohol means ethyl alcohol; (alcool)\nflavouring means, in respect of a spirit, any other spirit or wine, domestic or imported, added as a flavouring to that spirit as authorized under the Excise Act; (substance aromatique)\ngrain spirit[Repealed, SOR/2024-244, s. 24]\nmalt spirit[Repealed, SOR/2024-244, s. 24]\nmolasses spirit[Repealed, SOR/2024-244, s. 24]\nsmall wood means wood casks or barrels of not greater than 700 L capacity. (petit fût)\nsweetening agent[Repealed, SOR/2024-244, s. 24]",
+    "history": "SOR/84-300, s. 10; SOR/93-145, s. 4; SOR/2024-244, s. 24",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "DIVISION 2 - Alcoholic Beverages",
+    "text": "B.02.003 If an alcoholic beverage contains 1.1% or more alcohol by volume, the percentage by volume of alcohol present in the alcoholic beverage shall be shown on the principal display panel\n(a) followed by the words “alcohol by volume” or the abbreviation “alc./vol.” or “alc/vol”; or\n(b) preceded by the abbreviation “alc.” or “alc” and followed by the abbreviation “vol.” or “vol”.",
+    "history": "SOR/88-418, s. 1; SOR/93-145, s. 5(F); SOR/2014-9, s. 1",
+    "last_amended": "2014-01-29",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "DIVISION 2 - Alcoholic Beverages",
+    "text": "B.02.004\n(1) No person shall sell flavoured purified alcohol in a container with a capacity of 1,000 mL or less unless it contains 25.6 mL or less of alcohol.\n(2) Subsection (1) does not apply to flavoured purified alcohol that is sold in a glass container with a capacity of at least 750 mL.\n(3) For the purposes of this section, flavoured purified alcohol means an alcoholic beverage\n(a) that is obtained from an alcohol base that has been purified during the course of manufacture through a process other than distillation and from which most of the naturally occurring substances other than alcohol and water have been removed; and\n(b) to which has been added during the course of manufacture any substance or mixture of substances that imparts flavour.",
+    "history": "SOR/2019-147, s. 1",
+    "last_amended": "2019-05-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.010 [Repealed, SOR/2024-244, s. 25]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.011 and B.02.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.011 and B.02.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.011 and B.02.012 [Repealed, SOR/93-145, s. 7]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.011 and B.02.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.011 and B.02.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.013 [Repealed, SOR/2024-244, s. 25]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.014 and B.02.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.014 and B.02.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.014 and B.02.015 [Repealed, SOR/93-145, s. 9]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.014 and B.02.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.014 and B.02.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.016 [Repealed, SOR/2024-244, s. 25]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.017 No person shall blend or modify Scotch whisky that is imported in bulk for the purpose of bottling and sale in Canada as Scotch whisky except by\n(a) blending with other Scotch whisky,\n(b) the addition of distilled or otherwise purified water to adjust to a required strength, or\n(c) the addition of caramel.",
+    "history": "SOR/2024-244, s. 26",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.018 [Repealed, SOR/2024-244, s. 27]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.019 No person shall blend or modify Irish whisky that is imported in bulk for the purpose of bottling and sale in Canada as Irish whisky except by\n(a) blending with other Irish whisky,\n(b) the addition of distilled or otherwise purified water to adjust to a required strength, or\n(c) the addition of caramel.",
+    "history": "SOR/2024-244, s. 28",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.020\n(1) [Repealed, SOR/2024-244, s. 29]\n(2) Subject to subsection (3), no person shall make any claim with respect to the age of Canadian whisky, other than for the period during which the whisky has been held in small wood.\n(3) Where Canadian whisky has been aged in small wood for a period of at least three years, any period not exceeding six months during which that whisky was held in other containers may be claimed as age.",
+    "history": "SOR/93-145, s. 10; SOR/2000-51, s. 1; SOR/2024-244, s. 29",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.021 [Repealed, SOR/2024-244, s. 30]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.022 No person shall modify Bourbon whisky that is imported for the purpose of bottling and sale in Canada as Bourbon whisky except by the addition of distilled or otherwise purified water to adjust the Bourbon whisky to a required strength.",
+    "history": "SOR/89-59, s. 2; SOR/93-145, s. 11(F); SOR/2024-244, s. 30",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.022.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.022.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.022.1 No person shall modify Tennessee whisky that is imported for the purpose of bottling and sale in Canada as Tennessee whisky except by the addition of distilled or otherwise purified water to adjust the Tennessee whisky to a required strength.",
+    "history": "SOR/93-603, s. 3; SOR/2024-244, s. 30",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.022.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.022.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Whisky",
+    "text": "B.02.023\n(1) No person shall sell whisky for consumption in Canada, other than Bourbon whisky or Tennessee whisky, unless it has been aged for at least three years in small wood.\n(2) Nothing in subsection (1) applies in respect of flavouring contained in whisky, but no person shall sell for consumption in Canada whisky containing any flavouring, other than wine, that has not been aged for a period of at least two years in small wood.",
+    "history": "SOR/93-145, s. 12; SOR/93-603, s. 4; SOR/2024-244, s. 31",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.030",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Rum",
+    "text": "B.02.030 [Repealed, SOR/2024-244, s. 32]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.031",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Rum",
+    "text": "B.02.031\n(1) No person shall sell rum for consumption in Canada unless it has been aged for at least one year in small wood.\n(2) Nothing in subsection (1) applies in respect of flavouring contained in rum, but no person shall sell for consumption in Canada rum containing any flavouring, other than wine, that has not been aged for a period of at least one year in small wood.",
+    "history": "SOR/84-657, s. 1; SOR/93-145, s. 13; SOR/2024-244, s. 33(E)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.032",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Rum",
+    "text": "B.02.032 [Repealed, SOR/93-145, s. 14]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.033",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Rum",
+    "text": "B.02.033 [Repealed, SOR/2012-292, s. 2]",
+    "history": "",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.034",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Rum",
+    "text": "B.02.034 [Repealed, SOR/2012-292, s. 2]",
+    "history": "",
+    "last_amended": "2012-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.040",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Gin",
+    "text": "B.02.040 [Repealed, SOR/2024-244, s. 34]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.041",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Gin",
+    "text": "B.02.041 [Repealed, SOR/2024-244, s. 34]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.042",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Gin",
+    "text": "B.02.042 [Repealed, SOR/93-145, s. 15]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.043",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Gin",
+    "text": "B.02.043 No person shall make any claim for age for gin but gin that has been held in suitable containers may bear a label declaration to that effect.",
+    "history": "SOR/2024-244, s. 35(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.050",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.050 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.051",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.051 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.052",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.052 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.053",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.053 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.054",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.054 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.055",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.055",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.055 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.055.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.056",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.056 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.057",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.057",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.057 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.057",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.057.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.058",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.058",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.058 [Repealed, SOR/2024-244, s. 37]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.058",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.058.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.059",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.059",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.059 No person shall blend or modify brandy that is imported in bulk for the purpose of bottling and sale in Canada as imported brandy, except by\n(a) blending with other imported brandy;\n(b) the addition of caramel; and\n(c) the addition of distilled or otherwise purified water to adjust the brandy to a required strength.",
+    "history": "SOR/93-145, s. 16; SOR/2024-244, s. 38",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.059",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.059.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.060",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.060 Where brandy is wholly distilled in a country other than Canada, the label shall indicate the country of origin.",
+    "history": "SOR/84-300, s. 13(F); SOR/93-145, s. 16",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.061",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.061\n(1) No person shall sell brandy unless it has been aged for at least one year in wooden containers or at least six months in small wood.\n(2) Nothing in subsection (1) applies in respect of flavouring contained in brandy, but no person shall sell brandy containing any flavouring, other than wine, that has not been aged for a period of at least one year in wooden containers or at least six months in small wood.\n(3) Subsections (1) and (2) do not apply in respect of Armagnac brandy, Cognac brandy or any other brandy that complies with the standards set out in sections 2.4.2 to 2.4.7 of Volume 2 of the Food Compositional Standards Document.\n(4) No person shall make any claim with respect to the age of brandy other than for the period during which the brandy has been held in wooden containers or in small wood.",
+    "history": "SOR/93-145, s. 16; SOR/2024-244, s. 39",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.070",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.070 [Repealed, SOR/2024-244, s. 40]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.080",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.080",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Brandy",
+    "text": "B.02.080 [Repealed, SOR/2024-244, s. 40]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.080",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.080.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.090",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.090",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Tequila",
+    "text": "B.02.090 No person shall modify Tequila that is imported for the purpose of bottling and sale in Canada as Tequila except by the addition of distilled or otherwise purified water to adjust the Tequila to a required strength.",
+    "history": "SOR/93-603, s. 5; SOR/2024-244, s. 41",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.090",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.090.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.091",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.091",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Mezcal",
+    "text": "B.02.091 No person shall modify Mezcal that is imported for the purpose of bottling and sale in Canada as Mezcal except by the addition of distilled or otherwise purified water to adjust the Mezcal to a required strength.",
+    "history": "SOR/93-603, s. 6; SOR/2024-244, s. 42",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.091",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.091.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.100",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.100",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.100 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.100.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.101",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.101",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.101 No person shall sell wine unless it has an amount of volatile acidity, expressed as acetic acid, that is equal to or less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4.",
+    "history": "SOR/82-768, s. 2; SOR/2006-91, s. 2; SOR/2024-244, s. 43",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.101.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.102",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.102",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.102 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.102.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.103",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.103",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.103 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.103.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.104",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.104",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.104 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.104.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.105",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.105",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.105 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.105.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.105A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.105A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.105A [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.105A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.105A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.106",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.106",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.106 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.106.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.107",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.107",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.107 [Repealed, SOR/2024-244, s. 43]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.107.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.108",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.108",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Wine",
+    "text": "B.02.108 A clear indication of the country of origin shall be shown on the principal display panel of a wine.",
+    "history": "SOR/84-300, s. 16(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.108.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.120",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.120",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.120 [Repealed, SOR/2024-244, s. 44]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.120.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.122",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.122",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.122 [Repealed, SOR/2024-244, s. 44]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.122.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.123",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.123",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.123 No person shall sell cider unless it has an amount of volatile acidity, expressed as acetic acid, that is equal to or less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4.",
+    "history": "SOR/82-768, s. 3; SOR/2024-244, s. 44",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.123.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.130",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.130",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.130 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.130.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.131",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.131",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.131 [Repealed, SOR/2019-98, s. 4]",
+    "history": "",
+    "last_amended": "2019-04-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.131.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.132",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.132",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.132 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.132.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.133",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.133",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.133 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.133.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.134",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.134",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.134 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.134.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.02.135",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.02.135",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 2 - Alcoholic Beverages",
+    "heading": "Cider",
+    "text": "B.02.135 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.02.135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.02.135.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.03.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.03.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 3 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 3 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.03.001 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.03.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.03.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.03.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.03.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 3 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 3 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.03.002 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.03.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.03.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.001 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.002 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.003 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.004 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.005 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.006 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.007 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.008 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.009 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.010 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.011 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.04.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.04.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 4 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.04.012 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.04.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.04.012.html"
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+    "division": "DIVISION 5 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 5 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.05.001 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.05.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.05.001.html"
+  },
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+    "id": "C.R.C.,_c._870-sB.05.002",
+    "act_code": "C.R.C.,_c._870",
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+    "division": "DIVISION 5 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 5 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.05.002 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.05.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.05.002.html"
+  },
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+    "id": "C.R.C.,_c._870-sB.05.003",
+    "act_code": "C.R.C.,_c._870",
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+    "act_name": "Food and Drug Regulations",
+    "section": "B.05.003",
+    "marginal_note": "",
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+    "division": "DIVISION 5 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 5 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.05.003 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.05.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.05.003.html"
+  },
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+    "id": "C.R.C.,_c._870-sB.06.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.001 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.002",
+    "act_code": "C.R.C.,_c._870",
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
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+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.002 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.003",
+    "act_code": "C.R.C.,_c._870",
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
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+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.003 [Repealed, SOR/2016-305, s. 50]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.004 [Repealed, SOR/2016-305, s. 50]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.005 [Repealed, SOR/2016-305, s. 50]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.006 [Repealed, SOR/2016-305, s. 50]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.007 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.008 [Repealed, SOR/2016-305, s. 51]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.008.html"
+  },
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+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.009 to B.06.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.009 to B.06.013 [Repealed, SOR/80-500, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.009 to B.06.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.009 to B.06.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.021 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.022 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.023 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.024 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.025 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.031 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.031.html"
+  },
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+    "act_code": "C.R.C.,_c._870",
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.032 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.032.html"
+  },
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+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.033",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.033 [Repealed, SOR/2016-305, s. 52]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.033.html"
+  },
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.041 [Repealed, SOR/2016-305, s. 53]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.041.html"
+  },
+  {
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+    "act_code": "C.R.C.,_c._870",
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.042 [Repealed, SOR/2016-305, s. 53]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.042.html"
+  },
+  {
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+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.043",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.043 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.043.html"
+  },
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+    "id": "C.R.C.,_c._870-sB.06.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.044",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.044 [Repealed, SOR/2016-305, s. 54]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.06.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.06.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.06.045",
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+    "part": "PART B - Foods",
+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.045 [Repealed, SOR/2016-305, s. 54]",
+    "history": "",
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+    "current_to": "2025-12-29",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.045.html"
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+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
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+    "text": "B.06.046 [Repealed, SOR/2016-305, s. 54]",
+    "history": "",
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+    "current_to": "2025-12-29",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.046.html"
+  },
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+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.06.049 [Repealed, SOR/2016-305, s. 54]",
+    "history": "",
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+    "current_to": "2025-12-29",
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+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
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+    "current_to": "2025-12-29",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.06.053.html"
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+    "division": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 6 - [Repealed, SOR/2024-244, s. 45]",
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+    "current_to": "2025-12-29",
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+    "current_to": "2025-12-29",
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+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "citation": "Food and Drug Regs, s. B.07.005",
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+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.007 [Repealed, SOR/2024-244, s. 45]",
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+    "citation": "Food and Drug Regs, s. B.07.007",
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+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.008.html"
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.009.html"
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.010.html"
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.014.html"
+  },
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+    "current_to": "2025-12-29",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.015.html"
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+    "citation": "Food and Drug Regs, s. B.07.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.016.html"
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+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "current_to": "2025-12-29",
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+  },
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+    "citation": "Food and Drug Regs, s. B.07.021",
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+    "id": "C.R.C.,_c._870-sB.07.022",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.022",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.023 [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.023.html"
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+    "id": "C.R.C.,_c._870-sB.07.024",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.024.html"
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+    "id": "C.R.C.,_c._870-sB.07.025",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.025 [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.025",
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+    "id": "C.R.C.,_c._870-sB.07.026",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.026",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.027 [Repealed, SOR/2024-244, s. 45]",
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.027",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.028 [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.028",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.029 [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.029.html"
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+    "id": "C.R.C.,_c._870-sB.07.030",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.030 [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.030.html"
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+    "id": "C.R.C.,_c._870-sB.07.031",
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.031 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.031.html"
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.032 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.032.html"
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.033.html"
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.034 [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.034.html"
+  },
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+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.035.html"
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+    "current_to": "2025-12-29",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.036.html"
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.037.html"
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.038.html"
+  },
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.039.html"
+  },
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+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.040.html"
+  },
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+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
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+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.07.042",
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.042 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.07.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.07.043",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "heading": "DIVISION 7 - [Repealed, SOR/2024-244, s. 45]",
+    "text": "B.07.043 [Repealed, SOR/2024-244, s. 45]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.07.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.07.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "DIVISION 8 - Dairy Products",
+    "text": "B.08.001 [Repealed, SOR/2024-244, s. 46]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.001.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "DIVISION 8 - Dairy Products",
+    "text": "B.08.001.1 [Repealed, SOR/2024-244, s. 46]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "DIVISION 8 - Dairy Products",
+    "text": "B.08.002 Except as provided in these Regulations, a dairy product that contains a fat other than milk fat is adulterated.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.002.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "DIVISION 8 - Dairy Products",
+    "text": "B.08.002.1 Paragraphs B.08.002.3(a) to (i) and sections B.08.003 to B.08.028 do not apply to a lacteal secretion obtained from the mammary gland of any animal other than a cow, genus Bos, or a product or derivative of such secretion.",
+    "history": "SOR/85-623, s. 1; SOR/2024-244, s. 47",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.002.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.002.2",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "DIVISION 8 - Dairy Products",
+    "text": "B.08.002.2\n(1) Subject to subsection (2), no person shall sell the normal lacteal secretion obtained from the mammary gland of the cow, genus Bos, or of any other animal, or sell a dairy product made with any such secretion, unless the secretion or dairy product has been pasteurized by being held at a temperature and for a period that ensure the reduction of the alkaline phosphatase activity so as to meet the tolerances specified in official method MFO-3, Determination of Phosphatase Activity in Dairy Products, dated November 30, 1981.\n(2) Subsection (1) does not apply to\n(a) cheese; or\n(b) any food that is sold for further manufacturing or processing in order to pasteurize it in the manner described in subsection (1).",
+    "history": "SOR/91-549, s. 1; SOR/95-499, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.002.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.002.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.002.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.002.3",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "DIVISION 8 - Dairy Products",
+    "text": "B.08.002.3 The percentage of milk fat contained in the following dairy products must be shown on the principal display panel followed by the words “milk fat” or the abbreviation “B.F.” or “M.F.”:\n(a) partly skimmed milk;\n(b) partly skimmed milk with added milk solids;\n(c) evaporated partly skimmed milk;\n(d) (naming the flavour) milk;\n(e) (naming the flavour) partly skimmed milk;\n(f) (naming the flavour) partly skimmed milk with added milk solids;\n(g) cream;\n(h) canned cream;\n(i) sour cream;\n(j) yogurt;\n(k) cottage cheese; and\n(l) creamed cottage cheese.",
+    "history": "SOR/2024-244, s. 48",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.002.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.002.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.003 Despite sections D.01.009 to D.01.011, no person shall sell any of the following dairy products for which a standard is set out in Volume 7 of the Food Compositional Standards Document unless the food contains 2 μg of vitamin D per 100 mL:\n(a) milk;\n(b) sterilized milk; and\n(c) (naming the flavour) milk.",
+    "history": "SOR/95-499, s. 2; SOR/2022-168, s. 22; SOR/2024-244, s. 49",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.004 Despite sections D.01.009 to D.01.011, no person shall sell milk powder for which a standard is set out in Volume 7 of the Food Compositional Standards Document unless it contains 2 μg of vitamin D per 100 mL when reconstituted according to directions for use.",
+    "history": "SOR/78-656, s. 1; SOR/2022-168, s. 23; SOR/2024-244, s. 49",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.005\n(1) No person shall sell a food referred to in subsection (2) unless it contains\n(a) despite sections D.01.009 and D.01.010, vitamin A in such an amount that a reasonable daily intake of the food contains at least 1,200 I.U. and not more than 2,500 I.U. of vitamin A; and\n(b) despite sections D.01.009 to D.01.011, 2 μg of vitamin D per 100 mL.\n(2) The foods to which subsection (1) applies are the following dairy products for which a standard is set out in Volume 7 of the Food Compositional Standards Document:\n(a) skim milk;\n(b) partly skimmed milk;\n(c) (naming the flavour) skim milk;\n(d) (naming the flavour) partly skimmed milk;\n(e) skim milk with added milk solids;\n(f) partly skimmed milk with added milk solids;\n(g) (naming the flavour) skim milk with added milk solids; and\n(h) (naming the flavour) partly skimmed milk with added milk solids.",
+    "history": "SOR/78-656, s. 2; SOR/2022-168, s. 24; SOR/2024-244, s. 49",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.006 No person shall sell skim milk powder for which a standard is set out in Volume 7 of the Food Compositional Standards Document unless it contains\n(a) despite sections D.01.009 and D.01.010, vitamin A in such an amount that a reasonable daily intake of the dairy product contains at least 1,200 I.U. and not more than 2,500 I.U. of vitamin A; and\n(b) despite sections D.01.009 to D.01.011, 2 μg of vitamin D per 100 mL when reconstituted according to directions for use.",
+    "history": "SOR/82-768, s. 14; SOR/2024-244, s. 49",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.007 [Repealed, SOR/2024-244, s. 49]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.008 [Repealed, SOR/2024-244, s. 49]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.009 [Repealed, SOR/2024-244, s. 49]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.010 No person shall sell evaporated milk for which a standard is set out in Volume 7 of the Food Compositional Standards Document unless it contains\n(a) despite sections D.01.009 to D.01.011, vitamin C in such an amount that a reasonable daily intake of the dairy product contains at least 60 mg and not more than 75 mg of vitamin C; and\n(b) despite sections D.01.009 to D.01.011, 2 μg of vitamin D per 100 mL when reconstituted to its original volume.",
+    "history": "SOR/78-656, s. 3; SOR/92-400, s. 2; SOR/2022-168, s. 26; SOR/2024-244, s. 50",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.011 No person shall sell evaporated skim milk or evaporated partly skimmed milk for which a standard is set out in Volume 7 of the Food Compositional Standards Document unless it contains\n(a) despite sections D.01.009 and D.01.010, vitamin A in such an amount that a reasonable daily intake of the dairy product contains at least 1,200 I.U. and not more than 2,500 I.U. of vitamin A;\n(b) despite sections D.01.009 to D.01.011, vitamin C in such an amount that a reasonable daily intake of the dairy product contains at least 60 mg and not more than 75 mg of vitamin C; and\n(c) despite sections D.01.009 to D.01.011, 2 μg of vitamin D per 100 mL when reconstituted to its original volume.",
+    "history": "SOR/2022-168, s. 27; SOR/2024-244, s. 50",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.012 [Repealed, SOR/2024-244, s. 50]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.013 [Repealed, SOR/2024-244, s. 50]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.014 [Repealed, SOR/2024-244, s. 50]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.014A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.014A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.014A [Repealed, SOR/2024-244, s. 50]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.014A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.014A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.015\n(1) No person shall sell a food referred to in subsection (2) in which the content of vitamin D has been increased by either addition or irradiation unless\n(a) in the case of the addition of vitamin D, the menstruum containing the vitamin D contributes not more than 0.01 per cent fat foreign to milk; and\n(b) in cases where the vitamin D content is increased by irradiation, the principal display panel carries the statement “Vitamin D Increased” immediately preceding or following the name of the food, without intervening written, printed or graphic matter.\n(2) The foods to which subsection (1) applies are the following dairy products for which a standard is set out in Volume 7 of the Food Compositional Standards Document:\n(a) milk;\n(b) skim milk;\n(c) partly skimmed milk;\n(d) skim milk with added milk solids;\n(e) partly skimmed milk with added milk solids;\n(f) (naming the flavour) milk;\n(g) (naming the flavour) skim milk;\n(h) (naming the flavour) partly skimmed milk;\n(i) (naming the flavour) skim milk with added milk solids;\n(j) (naming the flavour) partly skimmed milk with added milk solids;\n(k) condensed milk;\n(l) evaporated milk;\n(m) evaporated skim milk;\n(n) evaporated partly skimmed milk;\n(o) milk powder; and\n(p) skim milk powder.",
+    "history": "SOR/88-336, s. 3; SOR/2024-244, s. 51",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.016 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.017 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.018 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.019 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.020 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.021 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.022 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.023 [Repealed, SOR/2024-244, s. 52]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.024 No person shall sell milk for manufacture into dairy products unless the milk contains an amount of sediment equal to or less than that set out in column 3 of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4.",
+    "history": "SOR/82-768, s. 18; SOR/2024-244, s. 52",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.025 [Repealed, SOR/2024-244, s. 53]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.026",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.026 [Repealed, SOR/2024-244, s. 53]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.027 Despite anything contained in these Regulations, the following dairy products for which a standard is set out in Volume 7 of the Food Compositional Standards Document are not required to contain added vitamins if they are used in or sold for the manufacture of other foods:\n(a) milk;\n(b) skim milk;\n(c) partly skimmed milk;\n(d) sterilized milk;\n(e) evaporated milk;\n(f) evaporated skim milk;\n(g) evaporated partly skimmed milk;\n(h) milk powder;\n(i) skim milk powder;\n(j) skim milk with added milk solids; and\n(k) partly skimmed milk with added milk solids.",
+    "history": "SOR/78-656, s. 13; SOR/2024-244, s. 53",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.028",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Milk",
+    "text": "B.08.028 [Repealed, SOR/2024-244, s. 53]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.028.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.028.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Goat’s Milk",
+    "text": "B.08.028.1 A lacteal secretion obtained from themammary gland of any animal other than a cow, genus Bos, and a product or derivative of such secretion shall be labelled so as to identify that animal.",
+    "history": "SOR/85-623, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.028.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.028.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.029",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Goat’s Milk",
+    "text": "B.08.029\n(1) No person shall sell goat’s milk or goat’s milk powder to which vitamin D has been added unless 100 mL of that food, when ready-to-serve, contains 2 μg of vitamin D.\n(2) No person shall sell skimmed or partly skimmed goat’s milk or skimmed or partly skimmed goat’s milk powder to which vitamin A or D has been added unless 100 mL of that food, when ready-to-serve, contains both vitamin A and D in the following amounts:\n(a) not less than 140 I.U. and not more than 300 I.U. of vitamin A; and\n(b) 2 μg of vitamin D.\n(3) No person shall sell evaporated goat’s milk to which any of the following vitamins have been added unless 100 mL of that food, when reconstituted to its original volume, contains each of the following vitamins in the following amounts:\n(a) not less than 7 mg and not more than 9 mg of vitamin C;\n(b) 2 μg of vitamin D; and\n(c) not less than 10 μg and not more than 20 μg of folic acid.\n(4) No person shall sell evaporated partly skimmed goat’s milk or evaporated skimmed goat’s milk to which any of the following vitamins have been added unless 100 mL of that food, when reconstituted to its original volume, contains each of the following vitamins in the following amounts:\n(a) not less than 140 I.U. and not more than 300 I.U. of vitamin A;\n(b) not less than 7 mg and not more than 9 mg of vitamin C;\n(c) 2 μg of vitamin D; and\n(d) not less than 10 μg and not more than 20 μg of folic acid.",
+    "history": "SOR/85-623, s. 2; SOR/2022-168, s. 38",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.030",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.030\n(1) In this Division, when used with respect to cheese,\npasteurized source means milk, skim milk, cream, reconstituted milk powder, reconstituted skim milk powder or any combination thereof that has been pasteurized by being held at a temperature of not less than 61.6°C for a period of not less than 30 minutes, or for a time and a temperature that is equivalent thereto in phosphatase destruction, as determined by official method MFO-3, Determination of Phosphatase Activity in Dairy Products, November 30, 1981; (matière première pasteurisée)\npickles and relishes[Repealed, SOR/2024-244, s. 54]\nstored means to have been kept or held at a temperature of 2°C or more for a period of 60 days or more from the date of the beginning of the manufacturing process; (entreposé)\nwhole means of the original size and shape as manufactured. (entier)\n(2) [Repealed, SOR/2024-244, s. 54]",
+    "history": "SOR/79-752, s. 2; SOR/82-768, s. 20; SOR/92-400, s. 3; SOR/2024-244, s. 54",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.031",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.031 A cheese made from milk that is the normal lacteal secretion of the mammary gland of animals other than the cow, genus Bos, must be labelled to show the source of the milk on the principal display panel.",
+    "history": "SOR/79-752, s. 2; SOR/2024-244, s. 55",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.032",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.032\n(1) Cheeses, other than cottage cheese and creamed cottage cheese, must be labelled to show on the principal display panel a statement of the percentage of milk fat in the food followed by the words “milk fat” or the abbreviation “B.F.” or “M.F.”, and the percentage of moisture in the food followed by the word “moisture” or “water”.\n(2) Subject to subsection B.01.301(1), no person shall make any direct or indirect reference on the label of a food referred to in subsection (1) to the milk fat content or moisture content of the food except as required by subsection (1).",
+    "history": "SOR/79-752, s. 2; SOR/88-559, s. 17; SOR/94-689, s. 2(E); SOR/2010-94, s. 8(E); SOR/2016-305, s. 75(F); SOR/2024-244, s. 55",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.033",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.033 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.034",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.034 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.035",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.035 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.036",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.036",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.036 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.036.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.037",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.037 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.038",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.038",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.038 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.038.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.039",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.039",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.039 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.039.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.040",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.040 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.1 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.2",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.2 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.3",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.3 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.4",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.4 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.5",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.5 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.6",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.6",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.6 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.7",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.7",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.7 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.041.8",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.041.8",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.041.8 [Repealed, SOR/2024-244, s. 55]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.041.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.041.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.042",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.042 No manufacturer shall sell whole cheese that is not made from a pasteurized source unless the date of the beginning of the manufacturing process is\n(a) marked or branded thereon within three days thereof; or\n(b) marked on the label at the time of packaging, if the cheese is such that, because of its texture, consistency, or physical structure, such date cannot be effectively branded or marked on the cheese.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.043",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.043 No manufacturer shall sell cheese that is not made from a pasteurized source if it has been cut into smaller portions unless\n(a) it has been duly stored; or\n(b) each portion of cut cheese is marked, branded or labelled with the date of the beginning of the manufacturing process.",
+    "history": "SOR/2024-244, s. 56",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.044",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.044\n(1) Subject to subsection (2), no person shall sell cheese, including cheese curd, that is not made from a pasteurized source unless it has been stored.\n(2) Cheese, including cheese curd, that is not made from a pasteurized source may be used as an ingredient in any food providing such food is manufactured or processed so as to pasteurize the cheese in the manner described in the definition pasteurized source in section B.08.030(1).",
+    "history": "SOR/78-405, s. 1; SOR/79-752, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.045",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.045 Notwithstanding B.08.044, cheese that has not been manufactured from a pasteurized source and has not been stored but is marked or branded with the date of the beginning of the manufacturing process, may be sold to\n(a) a wholesaler;\n(b) a jobber; or\n(c) in quantities of not less than 900 pounds, to a retailer.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.046",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.046 No person shall sell any whole cheese that has not been made from a pasteurized source unless there is stamped thereon the date of the beginning of the manufacturing process.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.047",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.047 Every manufacturer, wholesaler, or jobber who sells cheese not made from a pasteurized source and which has not been stored shall keep a record of\n(a) the registered number of the cheese factory,\n(b) the date of manufacture of the cheese,\n(c) the vat number or vat numbers,\n(d) the name and address of the person to whom the cheese is sold, and\n(e) the weight sold from each vat,\nfor each lot of cheese sold.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.048",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.048 [Repealed, SOR/2024-244, s. 57]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.049",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.049",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.049 [Repealed, SOR/2024-244, s. 57]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.049",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.049.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.050",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.050 [Repealed, SOR/95-281, s. 1]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.051",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.051 [Repealed, SOR/2024-244, s. 57]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.052",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.052 [Repealed, SOR/2024-244, s. 57]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.053",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.053 All dairy products used in the preparation of cottage cheese shall be from a pasteurized source.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.054",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.054 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.056",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.056 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.057",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.057",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.057 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.057",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.057.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.061",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.061 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.062",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.062 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.063",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.063",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Cheese",
+    "text": "B.08.063 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.063",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.063.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.071",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Ice Cream Mix and Ice Milk Mix",
+    "text": "B.08.071 No person shall sell ice cream mix or ice milk mix unless it has been pasteurized or unless the dairy products that are contained in the mix have been pasteurized.",
+    "history": "SOR/92-400, s. 14; SOR/97-543, s. 4(F); SOR/2007-302, s. 4(F); SOR/2024-244, s. 58",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.072",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.072",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Ice Cream Mix and Ice Milk Mix",
+    "text": "B.08.072 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.072",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.072.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.073",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.073",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Ice Cream Mix and Ice Milk Mix",
+    "text": "B.08.073 [Repealed, SOR/92-626, s. 13]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.073",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.073.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.074",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.074",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Ice Cream Mix and Ice Milk Mix",
+    "text": "B.08.074 [Repealed, SOR/2024-244, s. 58]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.074",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.074.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.075",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.075",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Ice Cream Mix and Ice Milk Mix",
+    "text": "B.08.075 [Repealed, SOR/2024-244, s. 59]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.075",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.075.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.076",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.076",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Ice Cream Mix and Ice Milk Mix",
+    "text": "B.08.076 [Repealed, SOR/2024-244, s. 59]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.076",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.076.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.08.077",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.08.077",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 8 - Dairy Products",
+    "heading": "Sour Cream",
+    "text": "B.08.077 No person shall sell sour cream unless it has been prepared with pasteurized cream.",
+    "history": "SOR/78-876, s. 1; SOR/80-500, s. 3; SOR/81-60, s. 5; SOR/92-197, s. 8; SOR/94-212, s. 8; SOR/95-183, s. 8; SOR/98-458, s. 5; SOR/2005-98, s. 7; SOR/2010-143, ss. 8, 39(E); SOR/2024-244, s. 59",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.08.077",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.08.077.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.001 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.002 No person shall sell animal fats and oils obtained from slaughtered animals unless they are derived from animals that were healthy at the time of slaughter.",
+    "history": "SOR/2024-244, s. 60",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.003 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.004 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.005 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.006 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.007 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.008 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.009 [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.009A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.009A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.009A [Repealed, SOR/2024-244, s. 60]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.009A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.009A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.010 Despite the common name set out in the Common Names for Ingredients and Components Document, if a vegetable fat or oil is an ingredient of any cooking oil, salad oil or table oil, the fat or oil shall be shown in the list of ingredients by its common name.",
+    "history": "SOR/98-458, s. 7(F); SOR/2022-143, s. 20",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.011 [Repealed, SOR/2024-244, s. 61]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.012 [Repealed, SOR/97-148, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.013 [Repealed, SOR/2024-244, s. 61]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.014 [Repealed, SOR/2024-244, s. 61]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.015 [Repealed, SOR/2024-244, s. 61]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.016\n(1) No person shall sell margarine or calorie-reduced margarine for which a standard is set out in Volume 8 of the Food Compositional Standards Document unless\n(a) the margarine or calorie-reduced margarine contains at least 3,300 I.U. of vitamin A per 100 g; and\n(b) despite sections D.01.009 to D.01.011, the margarine or calorie-reduced margarine contains 26 μg of vitamin D per 100 g.\n(2) No person shall sell margarine or calorie-reduced margarine for which a standard is set out in Volume 8 of the Food Compositional Standards Document and to which vitamin E has been added unless the finished product contains at least 0.6 I.U. of alpha-tocopherol per gram of linoleic acid.",
+    "history": "SOR/81-60, s. 6; SOR/84-300, s. 26(F); SOR/93-466, s. 1; SOR/2011-235, s. 1; SOR/2022-168, s. 41; SOR/2024-244, s. 61",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.017 [Repealed, SOR/2024-244, s. 61]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.020 and B.09.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.020 and B.09.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.020 and B.09.021 [Repealed, SOR/88-559, s. 20]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.020 and B.09.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.020 and B.09.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.09.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.09.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 9 - Fats and Oils",
+    "heading": "DIVISION 9 - Fats and Oils",
+    "text": "B.09.022 [Repealed, SOR/2024-244, s. 61]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.09.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.09.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.003 [Repealed, SOR/2024-244, s. 62]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.004 [Repealed, SOR/2024-244, s. 62]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.005 [Repealed, SOR/2024-244, s. 62]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.006 [Repealed, SOR/2024-244, s. 62]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.007 [Repealed, SOR/2024-244, s. 62]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.008 On any label of or in any advertisement for an artificial or imitation flavouring preparation, the word “artificial”, or “imitation” shall be an integral part of the name of such flavouring preparation and shall be set out in identical type and identically displayed with such name.",
+    "history": "SOR/84-300, s. 28",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.009 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.010 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.011 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.012 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.013 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.014 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.015 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.016 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.017 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.018 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.019 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.020 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.021 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.022 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.023 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.024 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.025 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.026",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.026 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.10.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.10.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 10 - Flavouring Preparations",
+    "heading": "DIVISION 10 - Flavouring Preparations",
+    "text": "B.10.027 [Repealed, SOR/2024-244, s. 63]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.10.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.10.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "text": "B.11.001 In this Division,\nacid ingredient[Repealed, SOR/2024-244, s. 64]\nfruit juice means the unfermented liquid expressed from sound ripe fresh fruit, and includes any such liquid that is heat treated and chilled; (jus de fruit)\nsweetening ingredient means sugar, invert sugar, honey, dextrose, glucose or glucose solids or any combination thereof in dry or liquid form. (ingrédient édulcorant)",
+    "history": "SOR/2024-244, s. 64",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.001.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "text": "B.11.001.1 [Repealed, SOR/2024-244, s. 65]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.002 No person shall sell canned vegetables unless they\n(a) have been obtained by heat processing fresh vegetables; and\n(b) are packaged in hermetically sealed containers.",
+    "history": "SOR/79-660, s. 1; SOR/84-300, s. 30; SOR/95-435, s. 1; SOR/97-561, s. 1; SOR/2012-43, s. 4; SOR/2024-244, s. 66",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.003 No person shall sell canned mushrooms unless they\n(a) have been obtained by heat processing cultivated mushrooms; and\n(b) are packaged in hermetically sealed containers.",
+    "history": "SOR/84-300, s. 31; SOR/2024-244, s. 66",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.003A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.003A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.003A [Repealed, SOR/2024-244, s. 66]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.003A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.003A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.004 [Repealed, SOR/2024-244, s. 66]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.005 No person shall sell canned tomatoes unless they have been obtained by heat processing fresh tomatoes.",
+    "history": "SOR/82-768, s. 26; SOR/2024-244, s. 67",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.007 No person shall sell tomato juice unless it has been pasteurized.",
+    "history": "SOR/2012-43, s. 7; SOR/2024-244, s. 67",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.009 [Repealed, SOR/2024-244, s. 68]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.010 [Repealed, SOR/2024-244, s. 68]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.011 No person shall sell tomato pulp or tomato puree unless it has been obtained by heat processing tomatoes.",
+    "history": "SOR/2012-43, s. 9; SOR/2024-244, s. 68",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.012 No person shall sell tomato catsup unless it has been obtained by heat processing the liquid extracted from tomatoes.",
+    "history": "SOR/2012-43, s. 10; SOR/2024-244, s. 68",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.014 [Repealed, SOR/2024-244, s. 68]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.015 [Repealed, SOR/97-151, s. 19]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.016 [Repealed, SOR/2024-244, s. 68]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.017 [Repealed, SOR/2024-244, s. 68]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.025 No person shall sell potatoes, sweet potatoes or yams that have been artificially coloured.",
+    "history": "SOR/2024-244, s. 69(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.040",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.040 [Repealed, SOR/2024-244, s. 70]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.041",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.041 [Repealed, SOR/2024-244, s. 70]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.050",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.050 [Repealed, SOR/2024-244, s. 70]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.051",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Vegetables",
+    "text": "B.11.051 [Repealed, SOR/2024-244, s. 70]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.101",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.101",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.101 No person shall sell canned fruit unless it\n(a) has been obtained by heat processing fresh fruit; and\n(b) is packaged in hermetically sealed containers.",
+    "history": "SOR/84-300, s. 33; SOR/2012-43, s. 14; SOR/2012-104, s. 2; SOR/2024-244, s. 71",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.101.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.102",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.102",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.102 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.102.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.103 and B.11.104",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.103 and B.11.104",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.103 and B.11.104 [Repealed, SOR/79-252, s. 1]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.103 and B.11.104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.103 and B.11.104.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.105",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.105",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.105 [Repealed, SOR/97-151, s. 20]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.105.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.120",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.120",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.120 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.120.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.121",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.121",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.121 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.121.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.123",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.123",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.123 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.123.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.124",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.124",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.124 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.124.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.125",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.125",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.125 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.125.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.126",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.126",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.126 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.126.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.127",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.127",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.127 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.127.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.128",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.128",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.128 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.128.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.128A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.128A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.128A [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.128A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.128A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.129",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.129",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.129 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.129.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.130",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.130",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.130 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.130.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.131",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.131",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.131 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.131.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.132",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.132",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.132 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.132.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.133",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.133",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.133 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.133.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.134",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.134",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruits",
+    "text": "B.11.134 [Repealed, SOR/2024-244, s. 71]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.134.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.150",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.150",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruit Flavoured Drinks",
+    "text": "B.11.150 No person shall label, package, sell or advertise a fruit flavoured drink in a manner that is likely to create an impression that the fruit flavoured drink contains vitamins or has any other nutritional value commonly associated with any fruit juice unless the following requirements are met:\n(a) it is sold as a substitute for fruit juice or as a breakfast drink;\n(b) it is not carbonated;\n(c) it is not represented to be or is not commonly known as\n(i) a soft drink, or\n(ii) a thirst-quenching or refreshment drink; and\n(d) notwithstanding sections D.01.009, D.01.011 and D.02.009,\n(i) it contains vitamin C in an amount not less than 24 milligrams and not more than 48 milligrams, and\n(ii) it contains\n(A) where folic acid has been added, an amount of folic acid of not less than 40 micrograms and not more than 80 micrograms,\n(B) where thiamine has been added, an amount of thiamine of not less than 0.08 milligram and not more than 0.11 milligram,\n(C) where iron has been added, an amount of iron of not less than 0.56 milligram and not more than 0.80 milligram, or\n(D) where potassium has been added, an amount of potassium of not less than 100 milligrams and not more than 200 milligrams,\nper 100 millilitres when the drink is ready to serve.",
+    "history": "SOR/78-478, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.150.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.151",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.151",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Fruit Flavoured Drinks",
+    "text": "B.11.151 No person shall label, package, sell or advertise a base, concentrate or mix that is used for making a fruit flavoured drink in a manner that is likely to create an impression that the drink made therefrom will contain vitamins or have any other nutritional value commonly associated with fruit juice unless the following requirements are met:\n(a) the base, concentrate or mix\n(i) is sold for the purpose of making a breakfast drink or a substitute for fruit juice,\n(ii) is not represented to be or is not commonly known as a product that is used for making a soft drink or a thirst-quenching or refreshment drink; and\n(b) where a drink is made therefrom as directed, the drink meets the requirements described in paragraph B.11.150(d).",
+    "history": "SOR/78-478, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.151.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.201",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.201",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jams",
+    "text": "B.11.201 No person shall sell fruit jam or jam containing rhubarb unless the jam has been obtained by boiling the fruit or rhubarb, as the case may be, with water and a sweetening ingredient.",
+    "history": "SOR/92-400, s. 16; SOR/2024-244, s. 72",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.201.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.202",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.202",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jams",
+    "text": "B.11.202 [Repealed, SOR/2024-244, s. 72]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.202.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.203",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.203",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jams",
+    "text": "B.11.203 [Repealed, SOR/2024-244, s. 72]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.203.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.204",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.204",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jams",
+    "text": "B.11.204 [Repealed, SOR/2022-143, s. 21]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.204.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.220",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.220",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Marmalade",
+    "text": "B.11.220 No person shall sell a citrus fruit marmalade unless it has been obtained by boiling the zest or peel, pulp and juice of the citrus fruit with water and a sweetening ingredient.",
+    "history": "SOR/2024-244, s. 73",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.220.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.221",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.221",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Marmalade",
+    "text": "B.11.221 No person shall sell a pineapple marmalade or fig marmalade unless it has been obtained by boiling the pulp and juice of the pineapple or fig, as the case may be, with water and a sweetening ingredient.",
+    "history": "SOR/2024-244, s. 73",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.221.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.222",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.222",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Marmalade",
+    "text": "B.11.222 [Repealed, SOR/2024-244, s. 73]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.222.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.223",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.223",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Marmalade",
+    "text": "B.11.223 [Repealed, SOR/2024-244, s. 73]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.223.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.224",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.224",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Marmalade",
+    "text": "B.11.224 [Repealed, SOR/2024-244, s. 73]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.224.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.240",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.240",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jelly",
+    "text": "B.11.240 No person shall sell fruit jelly unless it has been obtained by boiling the fruit, the juice of the fruit or a concentrate of the juice of the fruit with water and a sweetening ingredient.",
+    "history": "SOR/2024-244, s. 74",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.240.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.241",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.241",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jelly",
+    "text": "B.11.241 [Repealed, SOR/2024-244, s. 74]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.241.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.242",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.242",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jelly",
+    "text": "B.11.242 [Repealed, SOR/2024-244, s. 74]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.242.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.250",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.250",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jelly",
+    "text": "B.11.250 [Repealed, SOR/2024-244, s. 74]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.250.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.11.260",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.11.260",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 11 - Fruits, Vegetables, Their Products and Substitutes",
+    "heading": "Jelly",
+    "text": "B.11.260 [Repealed, SOR/2024-244, s. 74]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.11.260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.11.260.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.001\n(1) No person shall sell water represented as mineral water or spring water unless it is potable water obtained from an underground source and not from a public community water supply.\n(2) No person shall sell water represented as mineral water or spring water for which a standard is set out in Volume 11 of the Food Compositional Standards Document, to which fluoride has been added unless the total fluoride ion content is equal to or less than one part per million.",
+    "history": "SOR/80-633, s. 2; SOR/82-768, s. 34; SOR/2024-244, s. 75",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.002 The label on a container of water represented as mineral water or spring water shall carry a statement\n(a) of the geographical location of the underground source from which it is obtained;\n(b) of the total dissolved mineral salt content expressed in parts per million; and\n(c) of the total fluoride ion content expressed in parts per million.\n(d) [Repealed, SOR/2022-143, s. 22]",
+    "history": "SOR/84-300, s. 39(F); SOR/88-336, s. 3; SOR/92-626, s. 14(F); SOR/2022-143, s. 22; SOR/2024-244, s. 76(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.003 [Repealed, SOR/2022-143, s. 23]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.004 No person shall sell water in sealed containers, other than water represented as mineral water or spring water, if it contains\n(a) [Repealed, SOR/2024-244, s. 77]\n(b) [Repealed, SOR/2024-244, s. 77]\n(c) naturally occurring fluoride ion in an amount that exceeds its naturally occurring amount; or\n(d) added fluoride in such an amount that the total amount of fluoride ion exceeds one part per million.",
+    "history": "SOR/80-633, s. 3; SOR/82-768, s. 35; SOR/2024-244, s. 77",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.005\n(1) No person shall sell prepackaged ice if it contains\n(a) [Repealed, SOR/2024-244, s. 78]\n(b) naturally occurring fluoride ion in an amount that exceeds its naturally occurring amount; or\n(c) added fluoride in such an amount that the total amount of fluoride ion exceeds one part per million.\n(2) No person shall manufacture prepackaged ice for sale if the water from which it is made\n(a) is not potable;\n(b) contains naturally occurring fluoride ion in an amount that exceeds its naturally occurring amount; or\n(c) contains added fluoride in such an amount that the total amount of fluoride ion exceeds one part per million.",
+    "history": "SOR/80-633, s. 3; SOR/82-768, s. 36; SOR/2024-244, s. 78",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.006 [Repealed, SOR/2022-143, s. 24]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.007 Despite section B.01.008, chlorine or any compounds of chlorine need not be shown as ingredients on any part of the label on a sealed container of water, other than water represented as mineral water or spring water, when chlorine or any compounds of chlorine have been used in the treatment of the water and subsequently removed from the water together with any chlorine and compounds of chlorine produced in the water.",
+    "history": "SOR/80-633, s. 3; SOR/2024-244, s. 79",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.008 A statement of the total fluoride ion content expressed in parts per million shall appear on the principal display panel of the label on a sealed container of water, other than water represented as mineral water or spring water and on the label on a container of prepackaged ice.",
+    "history": "SOR/80-633, s. 3; SOR/2000-353, s. 5(E); SOR/2024-244, s. 80(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.12.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.12.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 12 - Prepackaged Water and Ice",
+    "heading": "DIVISION 12 - Prepackaged Water and Ice",
+    "text": "B.12.009 [Repealed, SOR/2022-143, s. 25]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.12.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.12.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.001\n(1) No person shall sell white flour for which a standard is set out in Volume 12 of the Food Compositional Standards Document unless the white flour contains, per 100 g,\n(a) 0.64 mg of thiamine;\n(b) 0.40 mg of riboflavin;\n(c) 5.30 mg of niacin or niacinamide;\n(d) 0.15 mg of folic acid; and\n(e) 4.4 mg of iron.\n(2) No person shall sell white flour for which a standard is set out in Volume 12 of the Food Compositional Standards Document and to which any of the following vitamins or mineral nutrients have been added unless each 100 g of the white flour contains, in total, the following amount of the added vitamin or mineral nutrient:\n(a) 0.31 mg of vitamin B6;\n(b) 1.3 mg of d-pantothenic acid;\n(c) 190 mg of magnesium; and\n(d) 140 mg of calcium from one or any combination of the following sources:\n(i) calcium carbonate,\n(ii) edible bone meal,\n(iii) chalk (B.P.),\n(iv) ground limestone,\n(v) calcium sulphate.",
+    "history": "SOR/78-402, s. 3; SOR/78-698, s. 2; SOR/80-632, s. 3; SOR/82-383, s. 5; SOR/84-300, s. 41(E); SOR/89-145, s. 1; SOR/92-63, s. 1; SOR/92-94, s. 1; SOR/94-227, s. 1; SOR/94-689, s. 2; SOR/96-527, s. 1; SOR/97-122, s. 1; SOR/97-151, s. 21; SOR/97-558, s. 1; SOR/98-550, s. 1; SOR/2003-130, s. 1; SOR/2012-26, s. 1; SOR/2012-46, s. 1; SOR/2024-244, s. 81",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.002 Despite subsection B.13.001(1), white flour used in or sold for the manufacture of gluten or starch is not required to contain added thiamine, riboflavin, niacin, folic acid or iron.",
+    "history": "SOR/98-550, s. 2; SOR/2024-244, s. 81",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.003 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.004 [Repealed, SOR/79-252, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.005 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.006 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.007 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.008 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.009 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.010 [Repealed, SOR/2024-244, s. 81]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.010.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.010.1",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.010.1\n(1) In this section, pre-cooked rice means rice, for which a standard is set out in Volume 12 of the Food Compositional Standards Document, that has been polished and cooked in water or steam and dried in a way that allows the rice grains to remain porous and open-structured.\n(2) Notwithstanding sections D.01.009, D.01.011 and D.02.009, no person shall sell pre-cooked rice to which a vitamin or mineral nutrient set out in Column I of an item of the table to this section has been added, either singly or in any combination, unless each 100 g of the pre-cooked rice as sold contains the added vitamin or mineral nutrient in the amount set out in Column II of that item.\n(3) No person shall represent pre-cooked rice as “enriched” unless the food contains added thiamine, niacin and iron.",
+    "history": "SOR/86-320, s. 1; SOR/98-458, s. 7(F); SOR/2024-244, s. 82",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.010.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.010.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.011 [Repealed, SOR/2024-244, s. 83]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.014 [Repealed, SOR/2024-244, s. 83]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.015 [Repealed, SOR/2024-244, s. 83]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "DIVISION 13 - Grain and Bakery Products",
+    "text": "B.13.020 [Repealed, SOR/2024-244, s. 83]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.021 [Repealed, SOR/2024-244, s. 84]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.022\n(1) No person shall sell enriched white bread for which a standard is set out in Volume 12 of the Food Compositional Standards Document unless the enriched white bread contains, per 100 g,\n(a) 0.40 mg of thiamine;\n(b) 0.24 mg of riboflavin;\n(c) 3.3 mg of niacin or niacinamide;\n(d) 0.10 mg of folic acid; and\n(e) 2.76 mg of iron.\n(2) No person shall sell enriched white bread for which a standard is set out in Volume 12 of the Food Compositional Standards Document and that is made from white flour to which any of the following vitamins or mineral nutrients have been added unless each 100 g of the enriched white bread contains, in total, the following amount of the added vitamin or mineral nutrient:\n(a) 0.14 mg of vitamin B6;\n(b) 0.6 mg of d-pantothenic acid;\n(c) 90 mg of magnesium; and\n(d) 66 mg of calcium.",
+    "history": "SOR/78-698, s. 3; SOR/87-704, s. 1; SOR/89-170, s. 2; SOR/89-198, s. 3; SOR/98-550, s. 3; SOR/2024-244, s. 84",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.023 and B.13.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.023 and B.13.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.023 and B.13.024 [Repealed, SOR/79-252, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.023 and B.13.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.023 and B.13.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.025 [Repealed, SOR/2024-244, s. 84]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.026",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.026 [Repealed, SOR/2024-244, s. 84]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.027 [Repealed, SOR/2024-244, s. 84]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.028",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.028 [Repealed, SOR/97-151, s. 23]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.029",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Bread",
+    "text": "B.13.029 [Repealed, SOR/2024-244, s. 84]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.051",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Alimentary Paste",
+    "text": "B.13.051 No person shall sell macaroni, spaghetti, noodles or similar alimentary pastes, as egg macaroni, egg spaghetti, egg noodles or egg alimentary pastes, respectively, unless they contain, on the dry basis, not less than four per cent, egg-yolk solids derived from whole egg, dried egg, frozen egg or frozen egg-yolk.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.052",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Alimentary Paste",
+    "text": "B.13.052\n(1) Notwithstanding sections D.01.009, D.01.011 and D.02.009, no person shall sell an alimentary paste to which a vitamin or a mineral nutrient set out in column I of any item of the table to this section has been added unless each 100 g of the alimentary paste contains the added vitamin or mineral nutrient in an amount not less than the minimum amount set out in column II of that item and not more than the maximum amount set out in column III of that item.\n(2) No person shall represent an alimentary paste as “enriched” unless the alimentary paste contains added thiamine, riboflavin, niacin, folic acid and iron, in accordance with the table to this section.",
+    "history": "SOR/94-37, s. 1; SOR/94-689, s. 2; SOR/96-527, s. 2; SOR/98-550, ss. 4, 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.13.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.13.060",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 13 - Grain and Bakery Products",
+    "heading": "Breakfast Cereal",
+    "text": "B.13.060 Notwithstanding sections D.01.009, D.01.011 and D.02.009, no person shall sell a breakfast cereal to which a vitamin or mineral nutrient set out in Column I of an item of the table to this section has been added, either singly or in any combination, unless each 100 g of the breakfast cereal contains the added vitamin or mineral nutrient in the amount set out in Column II of that item.",
+    "history": "SOR/83-858, s. 1; SOR/89-145, s. 2; SOR/98-458, s. 7(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.13.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.13.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.001 In this Division,\nanimal means any animal used as food, but does not include marine and fresh water animals; (animal)\nfiller means any vegetable material (except tomato or beetroot), milk, egg, yeast or any derivative or combination thereof that is acceptable as food. (agent de remplissage)\nmeat means the edible part of\n(a) the skeletal muscle of an animal; or\n(b) the muscle that is found in the tongue, diaphragm, heart or oesophagus of an animal.\nThis definition also applies to the muscle tissue when it is overlaid with or includes fat, portions of bone, skin, sinew, nerve or blood vessels that are normally attached to it and are not separated from it in the process of dressing. This definition does not include muscle found in the lips, snout, scalp or ears; (viande)\nmeat by-product means any edible part of an animal, other than meat. (sous-produit de viande)",
+    "history": "SOR/82-768, s. 39; SOR/86-875, s. 1; SOR/2024-244, s. 85",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.002 No person shall sell meat, a meat by-product or edible bone meal unless it is derived from animals that were healthy at the time of slaughter.",
+    "history": "SOR/2024-244, s. 86",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.003 [Repealed, SOR/2024-244, s. 86]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.004 Meat, meat by-products, preparations of meat or preparations of meat by-products are adulterated if any organ or portion of an animal that is not commonly sold as food — including mucous membranes, organs or portions of the genital system, black gut, spleens, udders and lungs — is present in or has been added to the food.",
+    "history": "SOR/92-725, s. 2; SOR/97-516, s. 2; SOR/2016-74, s. 6(F); SOR/2024-244, s. 87",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.005 [Repealed, SOR/2024-244, s. 87]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.006 Powdered fully hydrogenated cottonseed oil may be applied as a release agent to the surface of meat, meat by-product, prepared meat, prepared meat by-product, extended meat product and simulated meat product in an amount not greater than 0.25% of the product.",
+    "history": "SOR/2010-142, s. 59(F); SOR/2022-168, s. 42",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.007 [Repealed, SOR/2024-244, s. 88]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.008 No person shall sell a meat binder, filler or preparations for pumping pickle, cover pickle or dry cure represented for use in meat products unless its label sets out directions for use that, when followed, produces a food\n(a) that complies with the requirements of section B.14.030 in relation to the filler; and\n(b) that does not contain food additives, if any, in excess of the maximum level of use or maximum level of residue for that food set out in the Lists of Permitted Food Additives.",
+    "history": "SOR/84-300, s. 44(E); SOR/2024-244, s. 88",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.009 [Repealed, SOR/2024-244, s. 88]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.010 No person shall sell as food a dead animal or any part thereof.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.011 No person shall sell as food, meat, meat by-products, preparations containing meat or meat derivatives obtained, prepared or manufactured from a dead animal.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.012 For the purpose of Sections B.14.010 and B.14.011, dead animal means a dead animal that\n(a) was not killed for the purpose of food in accordance with commonly accepted practice of killing animals for the purpose of food, which shall include exsanguination; or\n(b) was affected with disease at the time it was killed.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.013 and B.14.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.013 and B.14.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "DIVISION 14 - Meat, Its Preparations and Products",
+    "text": "B.14.013 and B.14.014 [Repealed, SOR/97-148, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.013 and B.14.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.013 and B.14.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.015 [Repealed, SOR/2024-244, s. 89]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.015A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.015A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.015A [Repealed, SOR/2024-244, s. 89]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.015A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.015A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.015B",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.015B",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.015B [Repealed, SOR/2024-244, s. 89]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.015B",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.015B.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.015C",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.015C",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.015C No person shall sell ground beef unless it contains an amount of beef fat equal to or less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4.",
+    "history": "SOR/82-768, s. 40; SOR/2024-244, s. 89",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.015C",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.015C.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.016 No person shall sell horse-meat or horse-meat by-product, or any food containing horse-meat or horse-meat by-product unless\n(a) it is labelled as such when offered or exposed for sale; and\n(b) when in package form, the principal display panel of the label carries a declaration of the presence of horse-meat or of horse-meat by-product in type at least as legible and conspicuous as any other type upon such principal display panel.",
+    "history": "SOR/88-336, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.017 [Repealed, SOR/2003-292, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.018\n(1) Subject to subsection (2), if a carcass of beef or veal, or a portion of a carcass of beef or veal that weighs 7 kg or more, is advertised for sale, the advertisement shall indicate\n(a) in the case of a carcass other than an imported carcass, the grade that was assigned to the carcass under the Safe Food for Canadians Act or a provincial law;\n(b) in the case of an imported beef carcass, the grade that was assigned to the carcass under the Safe Food for Canadians Act or a provincial law or the grade that was assigned to the carcass by a grading authority established under the laws of the country from which the carcass was imported;\n(c) in the case of an imported veal carcass, the grade that was assigned to the carcass by a grading authority established under the laws of the country from which the carcass was imported; and\n(d) in the case of a beef carcass, the yield class, if any, that was assigned to the carcass under the Safe Food for Canadians Act.\n(2) Where, in the case of a carcass referred to in subsection (1), no grade has been assigned thereto as described in that subsection and the carcass or portion thereof that weighs 7 kg or more is advertised for sale, the advertisement shall clearly indicate that the carcass has not been graded.",
+    "history": "SOR/92-626, s. 15; SOR/2003-6, s. 79; SOR/2018-108, s. 398",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.019\n(1) Where a carcass of beef, veal, pork or lamb or a portion thereof that weighs 7 kg or more is advertised for sale and a selling price is stated in the advertisement, the advertisement shall\n(a) contain the words “price per kilogram is based on carcass weight before cutting, boning and trimming” or the words “price per kilogram is based on the weight of the meat after cutting, boning and trimming”, whichever words are applicable; and\n(b) where in addition to the selling price a charge is payable for cutting, boning, trimming, wrapping or freezing the carcass or portion thereof, indicate\n(i) the amount of the additional charge, and\n(ii) where the additional charge is payable on a price per unit weight basis, whether the additional charge is based on the weight of the carcass or portion thereof before or after the carcass has been cut, boned and trimmed.\n(2) Any information required by subsection (1) to appear in an advertisement shall be located therein immediately adjacent to the selling price stated therein, without any intervening written, printed or graphic matter.",
+    "history": "SOR/92-626, s. 15; SOR/95-548, s. 5(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.020 [Repealed, SOR/2024-244, s. 90]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.021\n(1) No person shall sell solid cut meat to which food additives or water have been added unless\n(a) in the case of meat, other than side bacon, Wiltshire bacon, pork jowls, salt pork and salt beef, the meat\n(i) where cooked, contains a meat protein content of not less than 12 per cent, and\n(ii) where uncooked, contains a meat protein content of not less than 10 per cent.\n(b) [Repealed, SOR/2024-244, s. 91]\n(2) A bone or a visible fat layer shall not be included in any calculation used to determine meat protein content for the purposes of paragraph (1)(a).",
+    "history": "SOR/94-262, s. 3; SOR/2024-244, s. 91",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat, Meat By-Products",
+    "text": "B.14.022 No person shall sell mechanically tenderized beef unless\n(a) the beef is identified as mechanically tenderized when it is offered or exposed for sale; and\n(b) the beef has a label on it with a principal display panel that, subject to section B.01.012, includes all of the following information:\n(i) in type at least as legible and prominent as that of the common name,\n(A) the expression “mechanically tenderized” in the English version of the label, and\n(B) the expression “attendri mécaniquement”, with any necessary grammatical modifications, in the French version of the label, and\n(ii) in type at least as legible and prominent as that of any other information other than the common name,\n(A) in the English version of the label,\n(I) the message “Cook to a minimum internal temperature of 63°C (145°F).”, and\n(II) in the case of steak, the additional message “Turn steak over at least twice during cooking.”, and\n(B) in the French version of the label,\n(I) the message “Faire cuire jusqu’à ce que la température interne atteigne au moins 63 °C (145 °F).”, and\n(II) in the case of steak, the additional message “Retourner le bifteck au moins deux fois durant la cuisson.”.",
+    "history": "SOR/2014-99, s. 2",
+    "last_amended": "2014-08-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.030",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.030\n(1) Subject to subsections (2) and (3) and section B.14.030A, no person shall sell a prepared meat or prepared meat by-product with a meat protein content of less than 1.5 percentage points below the total protein requirement for that food.\n(2) Subsection (1) does not apply to an extended meat product.\n(3) Where gelatin is an ingredient of a prepared meat or prepared meat by-product, that gelatin shall not be included when calculating the total protein content of the prepared meat or prepared meat by-product.",
+    "history": "SOR/78-637, s. 3; SOR/79-251, s. 5(F); SOR/80-13, s. 3; SOR/82-768, s. 41; SOR/86-875, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.030A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.030A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.030A For the purposes of sections B.14.030 and B.14.074 to B.14.077 and Division 13.3 of Volume 13 of the Food Compositional Standards Document, if any non-meat ingredients are present in a prepared meat or a prepared meat by-product in pieces that are distinguishable from the other ingredients, those non-meat ingredients must be excluded when calculating the total fat or protein content of the prepared meat or prepared meat by-product.",
+    "history": "SOR/86-875, s. 3; SOR/2024-244, s. 92",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.030A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.030A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.031",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.031 [Repealed, SOR/2024-244, s. 92]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.032",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.032 [Repealed, SOR/2024-244, s. 92]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.032A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.032A",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.032A [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.032A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.032A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.032AA",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.032AA",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.032AA [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.032AA",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.032AA.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.033",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.033 No person shall sell any of the following foods unless they are cooked or unless the meat and meat by-products, as the case may be, contained in them are cooked:\n(a) potted meat;\n(b) meat loaf;\n(c) meat roll;\n(d) luncheon meat;\n(e) potted meat by-product;\n(f) meat by-product loaf;\n(g) meat and meat by-product loaf;\n(h) headcheese; and\n(i) brawn.",
+    "history": "SOR/80-13, s. 6; SOR/2011-280, s. 4; SOR/2017-18, s. 19(F); SOR/2024-244, s. 93",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.034",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.034 [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.035",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.035 [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.036",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.036",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.036 [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.036.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.037",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.037 [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.038",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.038",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.038 [Repealed, SOR/2024-244, s. 93]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.038.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.039",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.039",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.039 [Repealed, SOR/2022-143, s. 26]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.039.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.040",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.040 Subject to Division 13.3 of Volume 13 of the Food Compositional Standards Document, no person shall sell a food that consists of a mixture of ground meat and filler, of ground meat by-product and filler or of ground meat, ground meat by-product and filler unless that food\n(a) has a total protein content of not less than 13 per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, in the case of a mixture containing pork meat or pork meat by-product or both; and\n(c) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, in the case of any other meat mixture.",
+    "history": "SOR/79-251, s. 7(F); SOR/82-768, s. 43; SOR/2024-244, s. 94",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.041",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.041 Subject to Division 13.3 of Volume 13 of the Food Compositional Standards Document, no person shall sell a food that consists of a mixture of ground meat and spices and seasonings, of ground meat by-product and spices and seasonings, of ground meat, ground meat by-product and spices and seasonings or of ground meat and ground meat by-product unless that food\n(a) has a total protein content of not less than 16 per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, in the case of a mixture containing pork meat or pork meat by-product or both; and\n(c) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, in the case of any other meat mixture.",
+    "history": "SOR/79-251, s. 7(F); SOR/82-768, s. 44; SOR/2024-244, s. 95",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.061",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.061 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.062",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.062 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.063",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.063",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.063 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.063",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.063.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.064",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.064",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.064 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.064",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.064.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.065",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.065",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.065 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.065",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.065.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.066",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.066 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.067",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.067",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.067 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.067",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.067.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.068",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.068",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.068 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.068",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.068.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.070",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.070 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.071",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Prepared Meats, Prepared Meat By-Products",
+    "text": "B.14.071 [Repealed, SOR/2024-244, s. 96]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.072",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.072",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Sale of Barbecued, Roasted or Broiled Meat or Meat By-Products",
+    "text": "B.14.072 No person shall sell meat or a meat by-product that has been barbecued, roasted or broiled and is ready for consumption unless the cooked meat or meat by-product\n(a) at all times\n(i) has a temperature of 40°F (4.4°C) or lower, or 140°F (60°C) or higher, or\n(ii) has been stored at an ambient temperature of 40°F (4.4°C) or lower, or 140°F (60°C) or higher; and\n(b) carries on the principal display panel of the label a statement to the effect that the food must be stored at a temperature of 40°F (4.4°C) or lower, or 140°F (60°C) or higher.",
+    "history": "SOR/78-403, s. 4(F); SOR/88-336, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.072",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.072.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.073",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.073",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Meat Product Extender",
+    "text": "B.14.073 No person shall sell a meat product extender intended to be used in a food consisting of a mixture described in section B.14.074, B.14.075, B.14.076, B.14.077 or B.14.078, unless that extender\n(a) has, in the rehydrated state,\n(i) a total protein content of not less than 16 per cent, and\n(ii) a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(b) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(c) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 48; SOR/2024-244, s. 97",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.073",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.073.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.074",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.074",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Extended Meat Products",
+    "text": "B.14.074 Subject to sections B.14.075 to B.14.079, no person shall sell a food that consists of a mixture of meat product and meat product extender, unless that food\n(a) has a total protein content of not less than 16 per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; and\n(c) in respect of the meat product extender, meets the requirements of paragraphs B.14.073(a) to (c).",
+    "history": "SOR/82-768, s. 49; SOR/2024-244, s. 98",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.074",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.074.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.075",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.075",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Extended Meat Products",
+    "text": "B.14.075 No person shall sell a food that consists of a mixture of meat product and meat product extender and that resembles fresh sausage, unless that food\n(a) has a total protein content of not less than nine per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; and\n(c) in respect of the meat product extender, meets the requirements of paragraphs B.14.073(a) to (c).",
+    "history": "SOR/82-768, s. 50; SOR/84-300, s. 47(F); SOR/2024-244, s. 99",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.075",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.075.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.076",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.076",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Extended Meat Products",
+    "text": "B.14.076 No person shall sell a food that consists of a mixture of meat product and meat product extender and that resembles cooked sausage, meat loaf, meat by-product loaf, meat roll, or luncheon meat, unless that food\n(a) has a total protein content of not less than 11 per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; and\n(c) in respect of the meat product extender, meets the requirements of paragraphs B.14.073(a) to (c).",
+    "history": "SOR/82-768, s. 51; SOR/2024-244, s. 100",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.076",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.076.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.077",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.077",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Extended Meat Products",
+    "text": "B.14.077 No person shall sell a food that consists of a mixture of meat product and meat product extender and that resembles potted meat, or potted meat by-product, unless that food\n(a) has a total protein content of not less than nine per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; and\n(c) in respect of the meat product extender, meets the requirements of paragraphs B.14.073(a) to (c).",
+    "history": "SOR/82-768, s. 52; SOR/84-300, s. 48(E); SOR/2024-244, s. 101",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.077",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.077.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.078",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.078",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Extended Meat Products",
+    "text": "B.14.078 No person shall sell a food that consists of a mixture of meat product and meat product extender and that resembles regular ground beef, medium ground beef or lean ground beef, unless that food\n(a) has a total protein content of not less than 16 per cent;\n(b) has a fat content of\n(i) not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, if the product is represented as being regular,\n(ii) not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, if the product is represented as being medium, or\n(iii) not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, if the product is represented as being lean; and\n(c) in respect of the meat product extender, meets the requirements of paragraphs B.14.073(a) to (c).",
+    "history": "SOR/82-768, s. 53; SOR/2024-244, s. 102",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.078",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.078.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.079",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.079",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Extended Meat Products",
+    "text": "B.14.079 No person shall sell a food that consists of a mixture of meat product, filler and meat product extender, unless that food\n(a) has a total protein content of not less than 13 per cent;\n(b) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; and\n(c) in respect of the meat product extender, meets the requirements of paragraphs B.14.073(a) to (c).",
+    "history": "SOR/82-768, s. 54; SOR/2024-244, s. 103",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.079",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.079.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.085",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.085",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Simulated Meat Products",
+    "text": "B.14.085 Subject to sections B.14.086 to B.14.090 no person shall sell a simulated meat product unless that product\n(a) has, in the rehydrated state,\n(i) a total protein content of not less than 16 per cent,\n(ii) a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, and\n(iii) a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(b) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(c) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 55; SOR/2024-244, s. 104",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.085",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.085.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.086",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.086",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Simulated Meat Products",
+    "text": "B.14.086 No person shall sell a simulated meat product that resembles fresh sausage, unless that product\n(a) has a total protein content of not less than nine per cent;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(d) has, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(e) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 56; SOR/2024-244, s. 105",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.086",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.086.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.087",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.087",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Simulated Meat Products",
+    "text": "B.14.087 No person shall sell a simulated meat product that resembles cooked sausage, meat loaf, meat by-product loaf, meat roll, or luncheon meat, unless that product\n(a) has a total protein content of not less than 11 per cent;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(d) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(e) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 57; SOR/2024-244, s. 106",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.087",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.087.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.088",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.088",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Simulated Meat Products",
+    "text": "B.14.088 No person shall sell a simulated meat product that resembles potted meat, or potted meat by-product, unless that product\n(a) has a total protein content of not less than nine per cent;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) has a fat content of not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(d) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each vitamin and mineral nutrient respectively; and\n(e) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 58; SOR/2024-244, s. 107",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.088",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.088.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.089",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.089",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Simulated Meat Products",
+    "text": "B.14.089 No person shall sell a simulated meat product that resembles regular ground beef, medium ground beef or lean ground beef, unless that product\n(a) has a total protein content of not less than 16 per cent;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) has a fat content of\n(i) not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, if the product is represented as being regular,\n(ii) not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, if the product is represented as being medium, or\n(iii) not more than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, if the product is represented as being lean;\n(d) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient, respectively; and\n(e) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 59; SOR/2024-244, s. 108",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.089",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.089.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.14.090",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.14.090",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 14 - Meat, Its Preparations and Products",
+    "heading": "Simulated Meat Products",
+    "text": "B.14.090 No person shall sell a simulated meat product that resembles side bacon, unless that product\n(a) has a total protein content of not less than 25 per cent;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to this Division in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(d) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/98-458, s. 7(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.14.090",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.14.090.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.15.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.15.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 15 - Contaminants",
+    "heading": "DIVISION 15 - Contaminants",
+    "text": "B.15.001\n(1) A food referred to in column 2 of Part 1 of the List of Contaminants and Other Adulterating Substances in Foods is adulterated if the corresponding substance referred to, by name or class, in column 1 is present in or on the food.\n(2) A food referred to in column 2 of Part 2 of the List of Contaminants and Other Adulterating Substances in Foods is adulterated if the corresponding substance referred to, by name or class, in column 1 is present in or on the food in an amount that exceeds the maximum level set out in column 3.\n(3) If a substance referred to, by name or class, in column 1 in Part 2 the List of Contaminants and Other Adulterating Substances in Foods is present in or on the corresponding food referred to in column 2, the food is, in respect of the presence of the substance, exempt from the application of paragraph 4(1)(a) of the Act if the amount of the substance does not exceed the maximum level set out in column 3.\n(4) Subsections (1) to (3) do not apply to a substance that is present in or on a food as\n(a) a food additive;\n(a.1) a supplemental ingredient;\n(b) a pest control product as defined in subsection 2(1) of the Pest Control Products Act or its components or derivatives; or\n(c) a veterinary drug or its metabolites.",
+    "history": "SOR/78-404, s. 1; SOR/79-249, s. 1; SOR/2016-74, s. 7; SOR/2022-169, s. 19; SOR/2024-244, s. 111(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.15.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.15.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.15.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.15.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 15 - Contaminants",
+    "heading": "DIVISION 15 - Contaminants",
+    "text": "B.15.002\n(1) Subject to subsection (2), a food is adulterated if\n(a) a pest control product as defined in subsection 2(1) of the Pest Control Products Act or its components or derivatives, for which no maximum residue limit has been specified under sections 9 or 10 of that Act for that food, are present in or on the food, singly or in any combination, in an amount exceeding 0.1 part per million; or\n(b) an agricultural chemical or its components or derivatives, other than a pest control product as defined in subsection 2(1) of the Pest Control Products Act or its components or derivatives, are present in or on the food, singly or in any combination, in an amount exceeding 0.1 part per million.\n(2) A food is exempt from paragraph 4(1)(d) of the Act if the following agricultural chemicals, or their components or derivatives, are the only agricultural chemicals, or components or derivatives of agricultural chemicals, that are present in or on the food, singly or in any combination:\n(a) a fertilizer;\n(b) an adjuvant or a carrier of an agricultural chemical;\n(c) an inorganic bromide salt;\n(d) silicon dioxide;\n(e) sulphur;\n(f) viable spores of Bacillus thuringiensis Berliner; or\n(g) Kaolin.\n(3) Subsection (2) does not apply to a food if there is present in or on the food an agricultural chemical, or a component or derivative of that agricultural chemical, referred to in that subsection that is a pest control product as defined in subsection 2(1) of the Pest Control Products Act, or a component or derivative of that product, in respect of which a maximum residue limit has been specified under sections 9 or 10 of that Act for that food.\n(4) [Repealed, SOR/2008-181, s. 3]",
+    "history": "SOR/78-404, s. 1; SOR/79-249, s. 1; SOR/81-83, s. 2; SOR/97-313, s. 2; SOR/98-98, s. 1; SOR/2005-67, s. 1; SOR/2008-181, s. 3; SOR/2008-182, s. 2",
+    "last_amended": "2008-06-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.15.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.15.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.15.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.15.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 15 - Contaminants",
+    "heading": "DIVISION 15 - Contaminants",
+    "text": "B.15.003 [Repealed, SOR/2016-74, s. 8]",
+    "history": "",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.15.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.15.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Interpretation",
+    "text": "B.16.001 The following definitions apply in this Division.\ndye, in relation to a synthetic colour, means the principal dye and associated subsidiary and isomeric dyes contained in the synthetic colour. (pigment)\nsynthetic colour means any organic food colour, other than caramel, that is produced by chemical synthesis and that has no counterpart in nature. (colorant synthétique)",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Adulteration",
+    "text": "B.16.002 A food is adulterated if a food additive is present in or on, or has been added to, the food.",
+    "history": "SOR/2018-69, s. 27; SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Exemptions",
+    "text": "B.16.003 Subject to sections B.16.005 and B.16.006, if a food additive set out in column 1 of the Lists of Permitted Food Additives is added to a corresponding food set out in column 3, that food does not have a poisonous or harmful substance in or on it for the purposes of paragraph 4(1)(a) of the Act — or is not adulterated for the purposes of paragraph 4(1)(d) of the Act — by reason only that the food additive is in or on it, or has been added to it, if\n(a) the food additive is obtained from any corresponding source set out in column 2;\n(b) the food additive is used for any corresponding purpose of use set out in column 4;\n(c) the amount of the food additive does not exceed\n(i) any corresponding maximum level of use and any corresponding maximum level of residue set out in column 5, and\n(ii) the amount that is required to accomplish the purpose for which it is added, in the case where the words “Good Manufacturing Practice” appear in column 5 for that food additive in the food; and\n(d) any other corresponding condition set out in column 5 is met.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Exemptions",
+    "text": "B.16.004 If a food additive set out in column 1 of the Lists of Permitted Food Additives is combined with other ingredients to manufacture a pre-mix — other than a pre-mix set out in column 3 — the pre-mix is not adulterated for the purposes of paragraph 4(1)(d) of the Act by reason only that the food additive is in or on it if\n(a) the pre-mix is intended solely for use as an ingredient in the manufacture of another food intended for sale to a consumer at the retail level or as an ingredient in the preparation of another food by a commercial or industrial enterprise or an institution;\n(b) the pre-mix is not intended for sale to a consumer at the retail level;\n(c) the food additive is obtained from any corresponding source set out in column 2; and\n(d) the food additive is intended for any corresponding purpose of use set out in column 4 in relation to a corresponding food set out in column 3.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Exemptions",
+    "text": "B.16.005 If a food that, under section B.16.003, does not contain a poisonous or harmful substance in or on it for the purposes of paragraph 4(1)(a) of the Act — or is not adulterated for the purposes of paragraph 4(1)(d) of the Act — is used as an ingredient in another food, that other food also does not contain a poisonous or harmful substance in or on it for the purposes of paragraph 4(1)(a) of the Act and is not adulterated for the purposes of paragraph 4(1)(d) of the Act by reason only that the food additive referred to in section B.16.003 is present in or on that other food, or has been added to the ingredient.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Exemptions",
+    "text": "B.16.006\n(1) Subject to subsections (2) to (4), sections B.16.003 and B.16.005 do not apply to an infant food.\n(2) Sections B.16.003 and B.16.005 apply to an infant food if\n(a) it is a bakery product; or\n(b) the food additive in or on the food is citric acid.\n(3) Section B.16.003 applies to an infant food if\n(a) the word “infant” is mentioned in column 3 of the Lists of Permitted Food Additives in relation to a food set out in that column; or\n(b) it is a human milk fortifier set out in column 3 of the Lists of Permitted Food Additives.\n(4) Section B.16.005 applies to an infant food if\n(a) it contains, as an ingredient, a food set out in column 3 of the Lists of Permitted Food Additives to which a corresponding food additive set out in column 1 has been added, and the use of that ingredient in that infant food is mentioned in column 3; or\n(b) it is an infant formula that contains, as an ingredient, a food set out in column 3 of the List of Permitted Food Enzymes that contains a corresponding food additive set out in column 1.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Exemptions",
+    "text": "B.16.007\n(1) Sections B.16.003, B.16.005 and B.16.006 apply to the foods referred to in those sections if the other requirements of these Regulations that apply with respect to the food additive referred to in those sections are met.\n(2) Section B.16.004 applies to the pre-mix referred to in that section if the other requirements of these Regulations that apply with respect to the food additive referred to in that section are met.",
+    "history": "SOR/87-640, s. 5; SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Prohibitions",
+    "text": "B.16.008 No person shall sell any fresh fruit or vegetable, except grapes, to which sulphurous acid or any of its salts has been added and that is intended to be consumed raw.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Prohibitions",
+    "text": "B.16.009 No person shall sell a substance as a food additive unless the substance is set out in column 1 of the Lists of Permitted Food Additives.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Prohibitions",
+    "text": "B.16.010 No person shall sell vanilla extract or vanilla flavour for which a standard is set out in Volume 9 of the Food Compositional Standards Document to which a food colour has been added.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Specifications",
+    "text": "B.16.011\n(1) A food additive set out in column 1 of the Table of Food Additive Specifications must meet the specifications set out in column 2 for that food additive.\n(2) If a food additive is not listed in the Table of Food Additive Specifications, but specifications are set out for the food additive in one of the following publications, the food additive must meet the specifications set out for it in that publication:\n(a) the Food Chemicals Codex, published by the United States Pharmacopeial Convention, including its supplements, as amended from time to time; or\n(b) the Combined Compendium of Food Additive Specifications, prepared by the Joint FAO/WHO Expert Committee on Food Additives and published by the Food and Agriculture Organization of the United Nations on its website, as amended from time to time.\n(3) For greater certainty, the specifications referred to in subsection (1) may incorporate portions of the publications referred to in paragraphs (2)(a) and (b).\n(4) In this section, Table of Food Additive Specifications means the Table of Food Additive Specifications, published by the Government of Canada on its website, as amended from time to time.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Specifications",
+    "text": "B.16.012 If a food additive is a water soluble synthetic colour, its lake must be the calcium or aluminum salt of the synthetic colour adsorbed or precipitated on alumina.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.013 A quantitative statement of the amount of each food additive present or directions for use that, if followed, will produce a food that does not contain these food additives in excess of the maximum levels of use or maximum levels of residue prescribed by these Regulations must be shown, grouped together with the list of ingredients, in respect of any substance or mixture of substances for use as a food additive.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.014 A quantitative statement of the amount of each food additive referred to in section B.16.004 and directions for use that, if followed, will produce a corresponding food set out in column 3 of the Lists of Permitted Food Additives that does not contain these food additives in excess of the maximum levels of use or maximum levels of residue prescribed by these Regulations must be shown, grouped together with the list of ingredients, in respect of a pre-mix referred to in that section.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.015 No person shall sell for household use in or on a food, a food colour preparation containing one or more synthetic colours unless\n(a) the words “Food Colour Preparation” appear on the principal display panel;\n(b) in the case of a liquid food colour preparation, the container has a capacity of 60 mL or less and permits dropwise discharge only; and\n(c) the food colour preparation contains less than 3% dye.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.016\n(1) The label of a food that contains aspartame must carry a statement warning individuals with phenylketonuria that the food contains phenylalanine or a statement to the effect that aspartame contains phenylalanine.\n(2) The statement must\n(a) be shown in bold type;\n(b) appear, in respect of each linguistic version, immediately after the list of ingredients appearing in the same language, either on the same line as the last ingredient in the list or on the following line, without any intervening printed, written or graphic material; and\n(c) appear on the same continuous surface as the list of ingredients and be shown in the same manner as that list is shown in accordance with subsection B.01.008.2(2).",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.017 The label of a food that contains polydextrose must indicate the amount of polydextrose, expressed in grams per serving of stated size.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.018\n(1) The label of a food that contains erythritol must carry a statement indicating the amount of erythritol, expressed in grams per serving of stated size, unless the label carries a nutrition facts table or supplemented food facts table.\n(2) The statement of the amount of erythritol must be grouped together with the statement of the amount of any other sugar alcohols and the amount of polydextrose.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.019 The label of a table-top sweetener that contains aspartame, sucralose, acesulfame-potassium or neotame must carry a statement of the sweetness per serving, expressed in terms of the amount of sugar required to produce an equivalent degree of sweetness.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.020\n(1) The label of cured beef, the cuts of which have been cured with pumping pickle that contains any proteolytic food enzyme, must carry, on the principal display panel, immediately preceding or following the common name, the statement “Tenderized with (naming the proteolytic food enzyme)”.\n(2) In this section, food enzyme means any enzyme that is a food additive used to catalyze a chemical reaction in a food.",
+    "history": "SOR/2024-244, s. 112",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.16.100",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.16.100",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 16 - Food Additives",
+    "heading": "Labelling and Packaging",
+    "text": "B.16.100 [Repealed, SOR/2024-244, s. 112]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.16.100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.16.100.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.17.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.17.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 17 - Salt",
+    "heading": "DIVISION 17 - Salt",
+    "text": "B.17.001 [Repealed, SOR/2024-244, s. 113]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.17.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.17.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.17.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.17.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 17 - Salt",
+    "heading": "DIVISION 17 - Salt",
+    "text": "B.17.002 [Repealed, SOR/79-662, s. 18]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.17.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.17.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.17.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.17.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 17 - Salt",
+    "heading": "DIVISION 17 - Salt",
+    "text": "B.17.003\n(1) No person shall sell, for table or general household use, salt for which a standard is set out in Volume 14 of the Food Compositional Standards Document unless the salt contains 0.01% potassium iodide.\n(2) The presence of iodide must be shown on the principal display panel.",
+    "history": "SOR/2024-244, s. 113",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.17.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.17.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.17.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.17.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 17 - Salt",
+    "heading": "DIVISION 17 - Salt",
+    "text": "B.17.004 Salt for table or general household use referred to in section B.17.003 may contain dextrose to stabilize potassium iodide.",
+    "history": "SOR/2024-244, s. 113",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.17.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.17.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.001 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.002 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.003 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.004 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.005 No person shall sell liquid sugar or liquid invert sugar unless the label carries a statement of the percentage of its sugar or invert sugar content, as the case may be.",
+    "history": "SOR/2024-244, s. 114",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.006 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.007 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.008 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.009 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.010 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.011 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.015 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.016 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.017 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.018 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.019 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.025 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.026",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.026 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.18.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.18.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 18",
+    "heading": "Sweetening Agents",
+    "text": "B.18.027 [Repealed, SOR/2024-244, s. 114]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.18.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.18.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.001 Vinegar shall be the liquid obtained by the acetous fermentation of an alcoholic liquid and shall contain not less than 4.1 per cent and not more than 12.3 per cent acetic acid.",
+    "history": "SOR/92-626, s. 16; SOR/93-243, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.002 The percentage of acetic acid by volume contained in vinegar must be shown on the principal display panel followed by the words “acetic acid”.",
+    "history": "SOR/2024-244, s. 115",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.003 [Repealed, SOR/2024-244, s. 115]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.004 [Repealed, SOR/2024-244, s. 115]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.005 [Repealed, SOR/2024-244, s. 115]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.006 [Repealed, SOR/2024-244, s. 115]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.007 [Repealed, SOR/2024-244, s. 115]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.008 No person shall name any of the varieties of vinegar forming a blended vinegar unless the label of such blended vinegar carries a complete list of all the varieties of vinegar present, in descending order of proportionate content, based on acetic acid.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.19.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.19.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 19 - Vinegar",
+    "heading": "DIVISION 19 - Vinegar",
+    "text": "B.19.009 The maximum limits for the acetic acid content of a vinegar described in section B.19.001 do not apply to vinegar sold only for manufacturing use if the words “For Manufacturing Use Only” are shown on the principal display panel and upon all documents pertaining to such vinegar.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.19.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.19.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.20.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.20.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "heading": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "text": "B.20.001 [Repealed, SOR/2024-244, s. 116]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.20.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.20.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.20.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.20.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "heading": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "text": "B.20.002 [Repealed, SOR/2024-244, s. 116]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.20.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.20.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.20.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.20.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "heading": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "text": "B.20.003 [Repealed, SOR/2024-244, s. 116]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.20.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.20.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.20.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.20.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "heading": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "text": "B.20.004 [Repealed, SOR/2024-244, s. 116]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.20.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.20.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.20.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.20.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "heading": "DIVISION 20 - [Repealed, SOR/2024-244, s. 116]",
+    "text": "B.20.005 [Repealed, SOR/2024-244, s. 116]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.20.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.20.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.001 [Repealed, SOR/2024-244, s. 117]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.002\n(1) In this Division,\nfiller means\n(a) flour or meal prepared from grain or potato, but not from a legume,\n(b) processed wheat flour containing an amount of reducing sugars, expressed as dextrose equivalent, of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4,\n(c) bakery products, except those containing a legume,\n(d) milk powder, skim milk powder, buttermilk powder or whey powder, and\n(e) starch; (agent de remplissage)\nmarine and fresh water animal includes\n(a) fish,\n(b) crustaceans, molluscs, other marine invertebrates,\n(c) marine mammals, and\n(d) frogs; (animaux marins et animaux d’eau douce)\nmeat means the clean and dressed flesh of crustaceans, molluscs, other marine invertebrates and marine mammals. (chair)\n(2) For the purposes of sections B.21.005, B.21.008 and B.21.020, except the terms fish protein and fish binder, fish means clean and dressed fish.",
+    "history": "SOR/82-768, s. 62; SOR/2024-244, s. 118",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.003 [Repealed, SOR/2024-244, s. 119]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.004 [Repealed, SOR/2024-244, s. 119]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.005 Fish or fish preparations, except fish protein, and meat products or meat product preparations are adulterated if any mucous membranes, any organ or portion of the genital system or any other organ or portion of a marine or fresh water animal that is not commonly sold as food is present in or has been added to them.",
+    "history": "SOR/2017-18, ss. 7(F), 20(F); SOR/2024-244, s. 119",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.006 [Repealed, SOR/2024-244, s. 119]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.007 [Repealed, SOR/2024-244, s. 119]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.008 No person shall sell filler or a fish binder represented for use in fish products either by label or in any advertisement unless the label carries adequate directions for use in accordance with the requirements of sections B.21.020 and B.21.021, as the case may be.",
+    "history": "SOR/2024-244, s. 120",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "text": "B.21.009 Powdered fully hydrogenated cottonseed oil may be applied as a release agent to the surface of marine and fresh water animal products in an amount not greater than 0.25% of the product.",
+    "history": "SOR/2010-142, s. 59(F); SOR/2022-168, s. 43",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.020 No person shall sell prepared fish that contains\n(a) more than that amount of filler, fish binder and other ingredients that is represented by an amount of reducing sugars, expressed as dextrose equivalent, that is set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; or\n(b) more than 70% moisture, in the case of prepared fish that contains filler.",
+    "history": "SOR/82-768, s. 63; SOR/2017-18, s. 20(F); SOR/2024-244, s. 121",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.021 No person shall sell prepared meat that contains more than that amount of filler, fish binder and other ingredients that is represented by an amount of reducing sugars, expressed as dextrose equivalent, that is set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4.",
+    "history": "SOR/95-493, s. 2; SOR/97-562, s. 4(F); SOR/2007-76, s. 5; SOR/2011-280, s. 10; SOR/2017-18, ss. 11(F), 17, 20(F); SOR/2018-69, s. 8(F); SOR/2024-244, s. 121",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.022 and B.21.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.022 and B.21.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.022 and B.21.023 [Repealed, SOR/79-252, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.022 and B.21.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.022 and B.21.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.024 Despite section B.21.021, lobster paste must not contain more than 2% filler or fish binder.",
+    "history": "SOR/2024-244, s. 121",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.025 No person shall sell marine and fresh water animals, or marine and fresh water animal products, that are packed in a container that has been sealed to exclude air and that are smoked or to which liquid smoke flavour or liquid smoke flavour concentrate has been added, unless\n(a) the container has been heat-processed after sealing at a temperature and for a time sufficient to destroy all spores of the species Clostridium botulinum;\n(b) the contents of the container contain an amount of salt not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) the contents of the container are customarily cooked before eating; or\n(d) the contents of the container are frozen and the principal display panel of the label of the container carries the statement “Keep Frozen Prior to Use” in the same size type used for the common name of the contents of the container.",
+    "history": "SOR/80-13, s. 10; SOR/82-566, s. 5; SOR/82-768, s. 64; SOR/89-198, s. 17; SOR/94-567, s. 4; SOR/2024-244, s. 122",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.027 No person shall sell fish protein unless\n(a) it has a total protein content of at least 75%; and\n(b) the quality of the protein is not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4.",
+    "history": "SOR/82-768, s. 65; SOR/97-148, s. 8; SOR/2024-244, s. 123",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.21.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.21.031",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 21 - Marine and Fresh Water Animal Products",
+    "heading": "Prepared Fish",
+    "text": "B.21.031 [Repealed, SOR/2024-244, s. 123]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.21.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.21.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.001 The following definitions apply in this Division.\npoultry means any bird that is commonly used as food. (volaille)\npoultry meat means poultry flesh, including the heart and gizzard. (viande de volaille)\npoultry meat by-product means any part of poultry, other than poultry meat, commonly used as food, including the liver and skin but excluding the oesophagus, feet and head. (sous-produit de viande de volaille)",
+    "history": "SOR/2024-244, s. 124",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.002 No person shall sell poultry meat or a poultry meat by-product unless it is clean, dressed and derived from eviscerated poultry that was healthy at the time of slaughter.",
+    "history": "SOR/80-13, s. 11; SOR/2024-244, s. 124",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.003 [Repealed, SOR/2024-244, s. 124]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.004 [Repealed, SOR/2024-244, s. 124]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.005 Poultry meat, poultry meat by-products, preparations of poultry meat or preparations of poultry meat by-products are adulterated if any organ or portion of poultry that is not commonly sold as food is present in or has been added to them.",
+    "history": "SOR/2024-244, s. 125",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.006 [Repealed, SOR/2024-244, s. 125]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.008 [Repealed, SOR/2024-244, s. 125]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.009 No person shall sell\n(a) any poultry intended for consumption as food if any preparation having oestrogenic activity has been administered to the poultry; or\n(b) poultry meat or poultry meat by-product that contains any residues of exogenous oestrogenic substances.",
+    "history": "SOR/87-626, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.010 Powdered fully hydrogenated cottonseed oil may be applied as a release agent to the surface of poultry meat, poultry meat by-product, prepared poultry meat, prepared poultry meat by-product, extended poultry product and simulated poultry product in an amount not greater than 0.25% of the product.",
+    "history": "SOR/2010-142, s. 59(F); SOR/2022-168, s. 44",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.011 [Repealed, SOR/2024-244, s. 126]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.012\n(1) No person shall sell solid cut poultry meat to which food additives or water have been added unless\n(a) in the case where the meat is cooked, it has a meat protein content of at least 12 per cent; and\n(b) in the case where the meat is uncooked, it has a meat protein content of at least 10 per cent.\n(2) A bone or visible fat layer is excluded in calculating the meat protein content.",
+    "history": "SOR/94-262, s. 14; SOR/2024-244, s. 126",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.013 No person shall sell the whole or any part of a dressed poultry carcass that has been placed in a chilling tank containing fluids to which phosphate salts or lactate salts have been added.",
+    "history": "SOR/94-262, s. 14; SOR/2024-244, s. 126",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.016 [Repealed, SOR/2024-244, s. 127]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.017 [Repealed, SOR/2024-244, s. 127]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.018 [Repealed, SOR/2024-244, s. 127]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "text": "B.22.019 [Repealed, SOR/2024-244, s. 127]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.020 [Repealed, SOR/86-875, s. 7]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.021 [Repealed, SOR/2024-244, s. 128]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.022 [Repealed, SOR/2024-244, s. 128]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.023 [Repealed, SOR/2024-244, s. 128]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.024 [Repealed, SOR/2022-143, s. 27]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.025 [Repealed, SOR/2024-244, s. 128]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.026",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Prepared Poultry Meats, Prepared Poultry Meat By-Products",
+    "text": "B.22.026 No person shall sell poultry, poultry meat or poultry meat by-product that has been barbecued, roasted or broiled and is ready for consumption unless the cooked poultry, poultry meat or poultry meat by-product\n(a) at all times\n(i) has a temperature of 40°F (4.4°C) or lower, or 140°F (60°C) or higher, or\n(ii) has been stored at an ambient temperature of 40°F (4.4°C) or lower, or 140°F (60°C) or higher; and\n(b) carries on the principal display panel of the label a statement to the effect that the food must be stored at a temperature of 40°F (4.4°C) or lower, or 140°F (60°C) or higher.",
+    "history": "SOR/78-403, s. 28(F); SOR/88-336, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Poultry Product Extender",
+    "text": "B.22.027 No person shall sell a poultry product extender unless that extender\n(a) has, in the rehydrated state,\n(i) a total protein content of not less than 16 per cent; and\n(ii) a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(b) has, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to Division 14 in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(c) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 70; SOR/2024-244, s. 129",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.028",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Extended Poultry Products",
+    "text": "B.22.028 No person shall sell a food that consists of a mixture of poultry product and poultry product extender, unless\n(a) the food has a total protein content of at least 16%;\n(b) the food has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4; and\n(c) the poultry product extender meets the requirements of paragraphs B.22.027(a) to (c).",
+    "history": "SOR/2024-244, s. 130",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.029",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Simulated Poultry Products",
+    "text": "B.22.029 No person shall sell a simulated poultry product unless that product\n(a) has a total protein content of not less than 16 per cent;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) has a fat content of not more than 15 per cent;\n(d) contains, notwithstanding sections D.01.009 and D.02.009, each vitamin and mineral nutrient listed in Column I of the Table to Division 14 in an amount not less than the amount shown in Column II of that Table opposite each such vitamin and mineral nutrient respectively; and\n(e) where isolated essential amino acids have been added, contains those acids in an amount not exceeding an amount that improves the nutritional quality of the protein.",
+    "history": "SOR/82-768, s. 71; SOR/2024-244, s. 131",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.032",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.032 No person shall sell any product simulating whole egg unless that product\n(a) is made from liquid, dried or frozen egg albumen or mixtures thereof;\n(b) has a protein quality of not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4;\n(c) notwithstanding sections D.01.009 and D.02.009, contains, per 100 grams on a ready-to-use basis,\n(i) not less than\n(A) 50 milligrams calcium,\n(B) 2.3 milligrams iron,\n(C) 1.5 milligrams zinc,\n(D) 130 milligrams potassium,\n(E) 1000 International Units Vitamin A,\n(F) 0.10 milligram thiamine,\n(G) 0.30 milligram riboflavin,\n(H) 3.60 milligrams niacin,\n(I) 1.60 milligrams pantothenic acid,\n(J) 0.20 milligram Vitamin B6′,\n(K) 0.50 microgram Vitamin B12′,\n(L) 0.02 milligram folic acid, and\n(M) 2.0 International Units alpha-tocopherol, and\n(ii) not more than 3 milligrams cholesterol;\n(d) has a calcium to phosphorus ratio of not less than one part calcium to four parts phosphorus; and\n(e) contains in the total fat of any fat or oil used not less than 40 per cent cis-cis methylene interrupted polyunsaturated fatty acids and not more than 20 per cent saturated fatty acids.",
+    "history": "SOR/82-768, s. 72; SOR/84-300, s. 56; SOR/2024-244, s. 132",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.033",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.033 [Repealed, SOR/2024-244, s. 133]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.034",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.034 [Repealed, SOR/2024-244, s. 133]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.035",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.035 [Repealed, SOR/2024-244, s. 133]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.036",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.036",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.036 [Repealed, SOR/2024-244, s. 133]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.036.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.037",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.037 [Repealed, SOR/2024-244, s. 133]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.22.038",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.22.038",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 22 - Poultry, Poultry Meat, Their Preparations and Products",
+    "heading": "Egg Products",
+    "text": "B.22.038\n(1) No person shall use a common name for a food identified in subsection (2.1) that has been subjected to a process, other than a process referred to in Division 19.4 of Volume 19 of the Food Compositional Standards Document, if that process results in a decrease in the amount of a vitamin or mineral nutrient that was present in the food before processing in an amount equal to at least 10% of the weighted recommended nutrient intake per 100 g, unless the amount of the vitamin or mineral nutrient is restored to the amount that was present before processing.\n(2) Despite sections D.01.009, D.01.011 and D.02.009, a person may sell the foods identified in subsection (2.1) to which a vitamin or mineral nutrient referred to in column II of item 27 of the table to section D.03.002 has been added to restore the vitamin or mineral nutrient to the amount that was present in the food before processing.\n(2.1) Subsection (2) applies to the following foods for which a standard is set out in Volume 19 of the Food Compositional Standards Document:\n(a) liquid whole egg;\n(b) dried whole egg;\n(c) frozen whole egg;\n(d) liquid yolk;\n(e) dried yolk;\n(f) frozen yolk;\n(g) liquid egg-white;\n(h) dried egg-white;\n(i) frozen egg-white;\n(j) liquid whole egg mix;\n(k) dried whole egg mix;\n(l) frozen whole egg mix;\n(m) liquid yolk mix;\n(n) dried yolk mix; and\n(o) frozen yolk mix.\n(3) In this section, weighted recommended nutrient intake has the same meaning as in subsection D.01.001(1).",
+    "history": "SOR/96-259, s. 2; SOR/2024-244, s. 134",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.22.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.22.038.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.001 No person shall sell any food in a package that may yield to its contents any substance that may be injurious to the health of a consumer of the food.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.002 Subject to section B.23.003 no person shall sell any food in a package that has been manufactured from a polyvinyl chloride formulation containing an octyltin chemical.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.003 A person may sell food, other than milk, skim milk, partly skimmed milk, sterilized milk, malt beverages and carbonated non-alcoholic beverage products, in a package that has been manufactured from a polyvinyl chloride formulation containing any or all of the octyltin chemicals, namely, di(n-octyl)tin S,S′-bis(isooctylmercaptoacetate), di(n-octyl)tin maleate polymer and (n-octyl)tin S,S′,S″-tris(isooctylmercaptoacetate) if the proportion of such chemicals, either singly or in combination, does not exceed a total of three per cent of the resin, and the food in contact with the package contains not more than one part per million total octyltin.",
+    "history": "SOR/81-60, s. 13; SOR/86-1125, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.004\n(1) Di (n-octyl)tin S,S′-bis (isooctylmercaptoacetate) shall be the octyltin chemical made from di (n-octyl)tin dichloride and shall contain 15.1 to 16.4 per cent of tin and 8.1 to 8.9 per cent of mercapto sulfur.\n(2) For the purposes of this Division, di (n-octyl)tin dichloride shall be the chemical having an organotin composition of not less than 95 per cent di (n-octyl)tin dichloride and shall contain no more than\n(a) five per cent total of n-octyltin trichloride or tri(n-octyl)tin chloride or both;\n(b) 0.2 per cent total of other eight (8) carbon isomeric alkyltin derivatives; and\n(c) 0.1 per cent total of the higher and lower homologous alkyltin derivatives.",
+    "history": "SOR/86-1125, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.005 Di(n-octyl)tin maleate polymer shall be the octyltin chemical made from di(n-octyl)tin dichloride and shall have the formula ((C8H17)2 SnC4H2O4)n (where n is between 2 and 4 inclusive), and a saponification number of 225 to 255, and shall contain 25.2 to 26.6 per cent of tin.",
+    "history": "SOR/86-1125, s. 6(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.006\n(1) (n-octyl)tin S,S′,S″-tris (isooctylmercaptoacetate), being an octyltin chemical having the formula n-C8H17Sn(SCH2CO2C8H17)3, shall be made from (n-octyl)tin trichloride and shall contain 13.4 to 14.8 per cent of tin and 10.9 to 11.9 per cent of mercapto sulfur.\n(2) For the purposes of this Division, (n-octyl)tin trichloride shall be the chemical having an organotin composition of not less than 95 per cent (n-octyl)tin trichloride and shall contain not more than\n(a) five per cent total of di(n-octyl)tin dichloride, tri(n-octyl)tin chloride or the higher (more than eight (8) carbons) alkyltin chlorides or any combination of the foregoing;\n(b) 0.2 per cent total of alkyltin derivatives; and\n(c) 0.1 per cent of the lower (less than eight carbons) homologous alkyltin derivatives.",
+    "history": "SOR/86-1125, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.007 No person shall sell a food in a package that may transfer to the food any amount of vinyl chloride or acrylonitrile, as determined by the corresponding method set out in column 4 of the Table of Chemical, Physical and Nutritional Characteristics of Food.",
+    "history": "SOR/82-768, s. 74; SOR/2024-244, s. 135",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.23.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.23.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 23 - Food Packaging Materials",
+    "heading": "DIVISION 23 - Food Packaging Materials",
+    "text": "B.23.008 [Repealed, SOR/2024-244, s. 135]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.23.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.23.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.001 In this Division,\nexpiration date means, in respect of a formulated liquid diet, a food represented for use in a very low-energy diet, a meal replacement or a nutritional supplement, the date\n(a) after which the manufacturer does not recommend that it be consumed, and\n(b) up to which it maintains its microbiological and physical stability and the nutrient content declared on the label; (date limite d’utilisation)\nfood for special dietary use means food that has been specially processed or formulated to meet the particular requirements of a person\n(a) in whom a physical or physiological condition exists as a result of a disease, disorder or injury, or\n(b) for whom a particular effect, including but not limited to weight loss, is to be obtained by a controlled intake of foods; (aliment à usage diététique spécial)\nformulated liquid diet means a food that\n(a) is sold for consumption in liquid form, and\n(b) is sold or represented as a nutritionally complete diet for oral or tube feeding of a person described in paragraph (a) of the definition “food for special dietary use”; (préparation pour régime liquide)\nhospital means a facility\n(a) that is licensed, approved or designated as a hospital by a province, in accordance with the laws of the province, to provide care or treatment to persons suffering from any form of disease or illness, or\n(b) that is owned or operated by the government of Canada or of a province and that provides health services; (hôpital)\nmajor change means, in respect of a food that is represented for use in a very low energy diet, any change in any of the following, where the manufacturer’s experience or generally accepted theory would predict an adverse effect on the levels or availability of nutrients in, the microbiological or chemical safety of or the safe use of the food:\n(a) an ingredient or the amount of an ingredient in the food,\n(b) the manufacturing process or the packaging of the food, or\n(c) the directions for the preparation and use of the food; (changement majeur)\nmeal replacement[Repealed, SOR/95-474, s. 3]\npharmacist means a person who is registered and entitled under the laws of a province to practise pharmacy and who is practising pharmacy under those laws in that province; (pharmacien)\nphysician means a person who is registered and entitled under the laws of a province to practise medicine and who is practicing medicine under those laws in that province; (médecin)\nprepackaged meal[Repealed, SOR/95-474, s. 3]\ntarget body weight means the anticipated body weight at the end of the weight reduction diet, as determined by the physician before the weight reduction diet begins; (poids corporel cible)\nvery low energy diet means a diet for weight reduction that provides less than 900 kilocalories per day when followed as directed. (régime à très faible teneur en énergie)",
+    "history": "SOR/78-64, s. 1; SOR/78-698, s. 4; SOR/94-35, s. 1; SOR/95-474, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.003\n(1) No person shall label, package, sell or advertise a food in a manner likely to create an impression that it is a food for special dietary use unless the food is\n(a) to (e) [Repealed, SOR/2003-11, s. 21]\n(f) a formulated liquid diet that meets the requirements contained in sections B.24.101 and B.24.102;\n(f.1) a meal replacement for special dietary use that meets the requirements contained in section B.24.200;\n(f.2) a nutritional supplement that meets the requirements contained in section B.24.201;\n(g) a gluten-free food that meets the requirements contained in section B.24.018;\n(h) represented for protein-restricted diets;\n(i) represented for low (naming the amino acid) diets; or\n(j) a food represented for use in a very low energy diet, where the food meets the requirements contained in section B.24.303.\n(1.1) Despite subsection (1), a person may label, package, sell or advertise a food in a manner likely to create an impression that it is a food for special dietary use if its label carries a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims, in accordance with section B.01.503, in respect of any of the following subjects set out in column 1:\n(a) “free of energy”, set out in item 1;\n(b) “low in energy”, set out in item 2;\n(c) “free of sodium or salt”, set out in item 31;\n(d) “low in sodium or salt”, set out in item 32; or\n(e) “free of sugars”, set out in item 37.\n(2) Subsection (1) does not apply to a human milk fortifier or human milk substitute as defined in section B.25.001.\n(3) No person shall label, package, sell or advertise a food in a manner likely to create an impression that it is for use in a weight reduction diet unless that food is\n(a) a meal replacement that meets the compositional requirements contained in section B.24.200;\n(b) a prepackaged meal;\n(c) a food sold by a weight reduction clinic to clients of the clinic for use in a weight reduction program supervised by the staff of the clinic; or\n(d) a food represented for use in a very low-energy diet that meets the compositional requirements contained in section B.24.303.\n(4) Except as otherwise permitted by these Regulations, no person shall label, package, sell or advertise a food as “dietetic” or “diet”, or use those words as part of the brand name of the food, unless its label carries a statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims, in accordance with section B.01.503, in respect of any of the following subjects set out in column 1:\n(a) “free of energy”, set out in item 1;\n(b) “low in energy”, set out in item 2;\n(c) “reduced in energy”, set out in item 3;\n(d) “lower in energy”, set out in item 4; or\n(e) “free of sugars”, set out in item 37.",
+    "history": "SOR/78-64, s. 2; SOR/78-698, s. 5; SOR/84-334, s. 1; SOR/86-178, s. 8(E); SOR/94-35, s. 2; SOR/95-444, s. 1; SOR/95-474, s. 4; SOR/2003-11, s. 21; SOR/2021-57, s. 11; SOR/2022-168, s. 52",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.004 to B.24.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.004 to B.24.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.004 to B.24.014 [Repealed, SOR/2003-11, s. 22]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.004 to B.24.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.004 to B.24.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.015 and B.24.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.015 and B.24.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.015 and B.24.016 [Repealed, SOR/88-559, s. 6]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.015 and B.24.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.015 and B.24.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.017\n(1) Where the manufacturer of a formulated liquid diet, a meal replacement or a food represented for use in a very low energy diet is requested in writing by the Minister to submit, on or before a specified day, evidence with respect to that product, the manufacturer shall make no further sales of that product after that day unless the manufacturer has submitted the evidence requested.\n(2) If the Minister determines that the evidence submitted by a manufacturer under subsection (1) is not sufficient, he or she shall so notify the manufacturer in writing.\n(3) Where, pursuant to subsection (2), a manufacturer is notified that the evidence with respect to a formulated liquid diet, a meal replacement or a food represented for use in a very low energy diet is not sufficient, the manufacturer shall make no further sales of that product unless the manufacturer submits further evidence and is notified in writing by the Minister that the further evidence is sufficient.\n(4) A reference in this section to evidence with respect to a formulated liquid diet, a meal replacement or a food represented for use in a very low energy diet means evidence to establish that the food is nutritionally adequate to be used as the sole source of nutrition in meeting the nutritional needs of a person for whom it is intended, when the food is consumed in accordance with the directions for use.",
+    "history": "SOR/78-698, s. 6; SOR/94-35, s. 3; SOR/2018-69, ss. 11, 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.018 It is prohibited to label, package, sell or advertise a food in a manner likely to create an impression that it is a gluten-free food if the food contains any gluten protein or modified gluten protein, including any gluten protein fraction, referred to in the definition gluten in subsection B.01.010.1(1).",
+    "history": "SOR/95-444, s. 2; SOR/2011-28, s. 6",
+    "last_amended": "2012-08-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods for Special Dietary Use",
+    "text": "B.24.019 [Repealed, SOR/2003-11, s. 23]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.100",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.100",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Formulated Liquid Diets",
+    "text": "B.24.100 No person shall advertise a formulated liquid diet to the general public.",
+    "history": "SOR/78-64, s. 7; SOR/78-698, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.100.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.101",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.101",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Formulated Liquid Diets",
+    "text": "B.24.101 No person shall sell a formulated liquid diet unless the food\n(a) if sold ready to serve, or\n(b) if not sold ready to serve, when diluted with water, milk, or water and milk,\nis a complete substitute for the total diet in meeting the nutritional requirements of a person.",
+    "history": "SOR/78-64, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.101.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.102",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.102",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Formulated Liquid Diets",
+    "text": "B.24.102\n(1) Subject to subsection (4), a formulated liquid diet shall contain, when ready to serve,\n(a) either\n(i) at least 20 g of protein, the quality of which is not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as determined by the corresponding method set out in column 4, or\n(ii) such an amount and quality of protein, including those proteins to which amino acids are added, that, when the quality of the protein is expressed as a fraction of the quality of casein,\n(A) the fraction will not be less than 85/100, and\n(B) the result obtained by multiplying the fraction by the gram weight of the protein will not be less than 20; and\n(b) not less than one gram linoleic acid in the form of a glyceride.\n(2) Notwithstanding sections D.01.009, D.01.011 and D.02.009, a formulated liquid diet shall contain, when ready to serve, the vitamins and minerals named in Column I of the table to this section in amounts,\n(a) where the recommended intake of the food is 2,500 kilocalories per day or less, not less than the amounts set out in Column II and not more than the amounts, if any, set out in Column III of that table opposite those vitamins and minerals; and\n(b) where the recommended intake of the food is greater than 2,500 kilocalories per day, not less than the amounts set out in Column IV and not more than the amounts, if any, set out in Column V of the table opposite those vitamins and minerals.\n(3) The amounts of the nutrients specified in paragraphs (1)(a) and (b) and subsection (2) shall be calculated\n(a) per 1,000 available kilocalories, where the recommended intake of the food is 2,500 kilocalories per day or less; and\n(b) per 1,500 available kilocalories, where recommended intake of the food is greater than 2,500 kilocalories per day.\n(4) Paragraph (1)(a) does not apply to a formulated liquid diet represented as being for a protein restricted diet or a low (named amino acid) diet.",
+    "history": "SOR/78-64, s. 7; SOR/78-698, s. 8; SOR/82-768, s. 75; SOR/87-640, s. 9(F); SOR/90-830, s. 6(F); SOR/2022-197, s. 5(E); SOR/2024-244, s. 136",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.102.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.103",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.103",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Formulated Liquid Diets",
+    "text": "B.24.103 The label of a formulated liquid diet shall carry the following information:\n(a) a statement that the food is intended to be consumed orally or by tube feeding;\n(b) a statement of the energy value of the food, expressed in Calories\n(i) per 100 grams or per 100 millilitres of the food as offered for sale, and\n(ii) per unit of ready-to-serve food;\n(c) a statement of the content in the food of protein or protein equivalent, fat, linoleic acid, available carbohydrate and, where present, crude fibre, expressed in grams\n(i) per 100 grams or per 100 millilitres of the food as offered for sale, and\n(ii) per unit of ready-to-serve food;\n(d) a statement of the content of vitamins and mineral nutrients that are listed in the table to section B.24.102, expressed in International Units, milligrams or micrograms\n(i) per 100 grams or per 100 millilitres of the food as offered for sale, and\n(ii) per unit of ready-to-serve food;\n(e) a statement of the content of any vitamin or mineral nutrient that is not listed in the table to section B.24.102, expressed in milligrams or micrograms\n(i) per 100 grams or per 100 millilitres of the food as offered for sale, and\n(ii) per unit of ready-to-serve food;\n(f) complete directions for the preparation and use of the food and for its storage after the container has been opened; and\n(g) the expiration date of the formulated liquid diet.",
+    "history": "SOR/78-64, s. 7; SOR/88-559, s. 27; SOR/2022-197, s. 6",
+    "last_amended": "2022-09-27",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.103.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.200",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.200",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Meal Replacements, Nutritional Supplements, Prepackaged Meals and Foods Sold by Weight Reduction Clinics",
+    "text": "B.24.200\n(1) No person shall sell or advertise a meal replacement unless, when in a ready-to-serve form or when prepared according to directions for use, with water, milk, partially skim milk or skim milk, or a combination thereof, it meets the following requirements:\n(a) the meal replacement provides a minimum of 225 kcal or 945 kJ per serving;\n(b) not less than 15 per cent and not more than 40 per cent of the energy available from the meal replacement is derived from its protein content, except that a meal replacement for use in a weight reduction diet shall derive not less than 20 per cent of its available energy from its protein content;\n(c) subject to subsection (2), not more than 35 per cent of the energy available from the meal replacement is derived from its fat content;\n(d) not less than 3.0 per cent of the energy available from the meal replacement is derived from linoleic acid in the form of a glyceride and not less than 0.5 per cent of the energy available from the meal replacement is derived from n-3 linolenic acid in the form of a glyceride, and the ratio of linoleic acid to n-3 linolenic acid is not less than 4 to 1 and not more than 10 to 1;\n(e) the proteins present in the meal replacement are\n(i) of a nutritional quality equivalent to that of casein, or\n(ii) of a nutritional quality and in an amount sufficient to yield a result of not less than 15 per cent, or not less than 20 per cent in the case of a meal replacement for use in a weight reduction diet, when the nutritional quality of those proteins is divided by the nutritional quality of casein and multiplied by the percentage of energy available from the proteins present in the meal replacement; and\n(f) each serving of the meal replacement contains each vitamin and mineral nutrient listed in column I of the table to this section\n(i) subject to subsection (3), in an amount not less than the minimum amount shown for that vitamin or mineral nutrient in column II of the table, and\n(ii) subject to subsections (4) and (5), in an amount that, including overage, is not more than the maximum amount shown for that vitamin or mineral nutrient in column III of the table.\n(2) No person shall sell or advertise a meal replacement that is represented as a replacement for all daily meals unless, when in a ready-to-serve form or when prepared according to directions for use, with water, milk, partially skim milk or skim milk, or a combination thereof, it meets the following requirements:\n(a) not more than 30 per cent of the energy available from the meal replacement is derived from its fat content; and\n(b) not more than 10 per cent of the energy available from the meal replacement is derived from its saturated fatty acid content.\n(3) The minimum amount required under subparagraph (1)(f)(i) for selenium, chromium or molybdenum does not apply in respect of a meal replacement that is not represented as a replacement for all daily meals and that does not contain added selenium, chromium or molybdenum, as the case may be.\n(4) A vitamin or mineral nutrient that is not an added ingredient in the meal replacement shall not be taken into account for the purposes of subparagraph (1)(f)(ii).\n(5) The maximum amount shown for vitamin C in column III of the table to this section does not include overage.",
+    "history": "SOR/78-698, s. 9; SOR/80-13, s. 14; SOR/95-474, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.200.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.201",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.201",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Meal Replacements, Nutritional Supplements, Prepackaged Meals and Foods Sold by Weight Reduction Clinics",
+    "text": "B.24.201\n(1) No person shall sell or advertise a nutritional supplement that contains less than 225 kcal or 945 kJ per serving, unless it meets the following requirements:\n(a) the nutritional supplement contains at least 150 kcal or 630 kJ per serving;\n(b) not less than 15 per cent and no more than 40 per cent of the energy available from the nutritional supplement is derived from its protein content;\n(c) the proteins present in the nutritional supplement are\n(i) of a nutritional quality equivalent to that of casein, or\n(ii) of a nutritional quality and in an amount sufficient to yield a result of not less than 15 per cent when the nutritional quality of those proteins is divided by the nutritional quality of casein and multiplied by the percentage of energy available from the proteins present in the nutritional supplement; and\n(d) the nutritional supplement contains, per 100 kcal or 420 kJ, each vitamin and mineral nutrient listed in column I of the table to this section\n(i) subject to subsection (3), in an amount not less than the minimum amount shown for that vitamin or mineral nutrient in column II of the table, and\n(ii) subject to subsections (4) and (5), in an amount that, including overage, is not more than the maximum amount shown for that vitamin or mineral nutrient in column III of the table.\n(2) No person shall sell or advertise a nutritional supplement that provides 225 kcal or 945 kJ, or more, per serving unless, when in a ready-to-serve form or when prepared according to directions for use, with water, milk, partially skim milk, skim milk, or a combination thereof, it meets the following requirements:\n(a) the nutritional supplement provides at least 225 kcal or 945 kJ per serving;\n(b) not more than 35 per cent of the energy available from the nutritional supplement is derived from its fat content;\n(c) not less than 3.0 per cent of the energy available from the nutritional supplement is derived from linoleic acid in the form of a glyceride and not less than 0.5 per cent of the energy available from the nutritional supplement is derived from n-3 linolenic acid in the form of a glyceride, and the ratio of linoleic acid to n-3 linolenic acid is not less than 4 to 1 and not more than 10 to 1;\n(d) not less than 15 per cent and not more than 40 per cent of the energy available from the nutritional supplement is derived from its protein content;\n(e) the proteins present in the nutritional supplement are\n(i) of a nutritional quality equivalent to that of casein, or\n(ii) of a nutritional quality and in an amount sufficient to yield a result of not less than 15 per cent when the nutritional quality of those proteins is divided by the nutritional quality of casein and multiplied by the percentage of energy available from the proteins present in the nutritional supplement; and\n(f) the nutritional supplement contains, per 100 kcal or 420 kJ, each vitamin and mineral nutrient listed in column I of the table to this section\n(i) subject to subsection (3), in an amount not less than the minimum amount shown for that vitamin or mineral nutrient in column II of the table, and\n(ii) subject to subsections (4) and (5), in an amount that, including overage, is not more than the maximum amount shown for that vitamin or mineral nutrient in column III of the table.\n(3) The minimum amount required under subparagraph (1)(d)(i) or (2)(f)(i) for selenium, chromium or molybdenum does not apply in respect of a nutritional supplement that does not contain added selenium, chromium or molybdenum, as the case may be.\n(4) A vitamin or mineral nutrient that is not an added ingredient in the nutritional supplement shall not be taken into account for the purposes of subparagraphs (1)(d)(ii) and (2)(f)(ii).\n(5) The maximum amount shown for vitamin C in column III of the table to this section does not include overage.",
+    "history": "SOR/78-698, s. 9; SOR/95-474, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.201.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.202",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.202",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Meal Replacements, Nutritional Supplements, Prepackaged Meals and Foods Sold by Weight Reduction Clinics",
+    "text": "B.24.202 The label of a meal replacement or nutritional supplement shall\n(a) show the following information per serving of stated size and per stated quantity of food, when prepared according to the directions for use:\n(i) the energy value of the food, expressed in Calories (Calories or Cal) and kilojoules (kilojoules or kJ),\n(ii) the protein, fat, linoleic acid, n-3 linolenic acid, saturated fatty acid and carbohydrate contents of the food, expressed in grams,\n(iii) the vitamin A, vitamin D, vitamin E, vitamin C, thiamin or vitamin B1, riboflavin or vitamin B2, niacin, vitamin B6, vitamin B12, folate and pantothenic acid or pantothenate contents of the food, expressed\n(A) in the case of a meal replacement, as a percentage of the daily value specified in column 4 of Part 2 of the Table of Daily Values for that vitamin, and\n(B) in the case of a nutritional supplement, in the applicable unit referred to in subsection D.01.003(1),\n(iv) the calcium, phosphorus, iron, iodide, magnesium and zinc contents of the food, expressed\n(A) in the case of a meal replacement, as a percentage of the daily value specified in column 4 of Part 2 of the Table of Daily Values, and\n(B) in the case of a nutritional supplement, in milligrams for calcium, phosphorus, iron, magnesium and zinc and in micrograms for iodide,\n(v) the copper, potassium, sodium and manganese contents of the food, expressed in milligrams, and\n(vi) the biotin, selenium, chromium and molybdenum contents of the food, expressed in micrograms;\n(b) in the case of a meal replacement or a nutritional supplement to which milk, partially skim milk or skim milk is to be added, carry a statement that the nutrient content of the food has been determined taking into consideration the milk, partially skim milk or skim milk that will be added according to the directions for use;\n(c) in the case of a meal replacement that is sold or advertised as a replacement for all daily meals in a weight reduction diet, include directions for use that would result in a daily energy intake of at least 900 kcal or 3 780 kJ;\n(d) include the expiration date of the meal replacement or nutritional supplement;\n(e) in the case of a meal replacement for use in a weight reduction diet, carry the statement “USEFUL IN WEIGHT REDUCTION ONLY AS PART OF AN ENERGY-REDUCED DIET / UTILE POUR PERDRE DU POIDS SEULEMENT DANS LE CADRE D’UN RÉGIME À TENEUR RÉDUITE EN ÉNERGIE” prominently displayed on the principal display panel; and\n(f) in the case of a meal replacement for use in a weight reduction diet that is not represented as a replacement for all daily meals in a diet, include the information required under section B.24.204.",
+    "history": "SOR/78-698, s. 9; SOR/88-559, s. 28; SOR/95-474, s. 5; SOR/2016-305, ss. 59, 75(F)",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.202.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.203",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.203",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Meal Replacements, Nutritional Supplements, Prepackaged Meals and Foods Sold by Weight Reduction Clinics",
+    "text": "B.24.203 The label of a prepackaged meal for use in a weight reduction diet or of a food to be sold in a weight reduction clinic shall\n(a) [Repealed, SOR/2003-11, s. 24]\n(b) carry the statement “USEFUL IN WEIGHT REDUCTION ONLY AS PART OF AN ENERGY-REDUCED DIET / UTILE POUR PERDRE DU POIDS SEULEMENT DANS LE CADRE D’UN RÉGIME À TENEUR RÉDUITE EN ÉNERGIE” prominently displayed on the principal display panel; and\n(c) include the information required under section B.24.204.",
+    "history": "SOR/78-698, s. 9; SOR/88-559, s. 29; SOR/95-474, s. 5; SOR/2003-11, s. 24",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.203.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.204",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.204",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Meal Replacements, Nutritional Supplements, Prepackaged Meals and Foods Sold by Weight Reduction Clinics",
+    "text": "B.24.204 The label of a prepackaged meal, or of a meal replacement other than a meal replacement represented as a replacement for all daily meals in a diet, that is packaged, sold or advertised for use in a weight reduction diet, or of a food to be sold in a weight reduction clinic, shall include, in the directions for use, a sample seven-day menu in which the prepackaged meal, meal replacement or food is used and which meets the following requirements:\n(a) each daily meal includes a minimum of one serving, as described in Canada’s Food Guide to Healthy Eating, published in 1992 by the Department of Supply and Services by authority of the Minister of National Health and Welfare, of one food from each of the following groups:\n(i) milk, milk products or their alternatives,\n(ii) meat and meat alternatives,\n(iii) bread and grain products, and\n(iv) vegetables and fruit;\n(b) the daily energy intake provided for is not less than 1 200 kcal or 5 040 kJ;\n(c) not more than 30 per cent of the total daily energy intake of the seven-day menu is derived from its fat content and not more than 10 per cent of the total daily energy intake of the menu is derived from its saturated fatty acid content;\n(d) the mean daily intake of each nutrient listed in column I of the table to this section is not less than the amount shown in column II, in the case of a menu recommended for men, or in column III, in the case of a menu recommended for women; and\n(e) the menu does not include any reference to vitamin or mineral supplements.",
+    "history": "SOR/78-698, s. 9; SOR/95-474, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.204.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.205",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.205",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Meal Replacements, Nutritional Supplements, Prepackaged Meals and Foods Sold by Weight Reduction Clinics",
+    "text": "B.24.205\n(1) No person shall label, package, sell or advertise a prepackaged meal or meal replacement for use in a weight reduction diet, or a food to be sold in a weight reduction clinic, in a manner likely to create an impression that consumption of a vitamin or mineral supplement must be part of a weight reduction diet.\n(2) No person shall, on a label of or in an advertisement for a prepackaged meal or meal replacement for use in a weight reduction diet, or a food to be sold in a weight reduction clinic, make any direct or indirect reference to a vitamin or mineral supplement.\n(3) Every person who advertises a prepackaged meal or meal replacement for use in a weight reduction diet, or a food to be sold in a weight reduction clinic, shall include in the advertisement the statement “USEFUL IN WEIGHT REDUCTION ONLY AS PART OF AN ENERGY-REDUCED DIET / UTILE POUR PERDRE DU POIDS SEULEMENT DANS LE CADRE D’UN RÉGIME À TENEUR RÉDUITE EN ÉNERGIE”.",
+    "history": "SOR/78-698, s. 9; SOR/95-474, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.205.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.300",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.300",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.300 No person shall advertise to the general public a food represented for use in a very low energy diet.",
+    "history": "SOR/94-35, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.300",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.300.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.301",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.301",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.301\n(1) No person shall sell, without a written order from a physician, a food represented for use in a very low energy diet.\n(2) Notwithstanding subsection (1), a person may sell, without a written order from a physician, a food represented for use in a very low energy diet to\n(a) a physician;\n(b) a wholesale druggist;\n(c) a pharmacist; or\n(d) a hospital.\n(3) No person other than a pharmacist shall sell to the general public a food represented for use in a very low energy diet.",
+    "history": "SOR/94-35, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.301.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.302",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.302",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.302 A pharmacist shall retain the written order of a physician for a food represented for use in a very low energy diet for at least two years after the date on which the order is filled.",
+    "history": "SOR/94-35, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.302.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.303",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.303",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.303\n(1) A food represented for use in a very low energy diet, whether ready to serve or diluted with water according to the manufacturer’s directions, shall provide, per daily allowance recommended by the manufacturer\n(a) either\n(i) not less than 60 g of protein of a nutritional quality equivalent to that of casein, or\n(ii) such an amount and quality of protein that, when the quality of the protein is expressed as a fraction of the quality of casein,\n(A) the fraction is not less than 85/100, and\n(B) the product obtained by multiplying the fraction by the gram weight of the protein is not less than 60;\n(b) each vitamin or mineral nutrient named in column I of an item of the table to this subsection, in an amount not less than the minimum amount per day set out in column II of that item; and\n(c) any nutritive substance added to the food other than those referred to in paragraph (a) or (b), in an amount that is appropriate for the purpose of the substance in the food as determined from clinical trials.\n(2) Notwithstanding paragraph (1)(a), a food represented for use in a very low energy diet shall be accompanied by directions for use that when followed would result in the daily intake by a person of at least 1.2 g of protein per kilogram target body weight.",
+    "history": "SOR/94-35, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.303.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.304",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.304",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.304 The label of a food represented for use in a very low energy diet shall carry the following information:\n(a) a statement of the energy value of the food, expressed in Calories (Calories or Cal) and kilojoules (kilojoules or kJ) per 100 g or 100 mL of the food as offered for sale and per unit of ready-to-serve food;\n(b) a statement of the content in the food of protein, fat, carbohydrate and, where present, fibre expressed in grams per 100 g or 100 mL of the food as offered for sale and per unit of ready-to-serve food;\n(c) a statement of the content in the food of all those vitamins and mineral nutrients that are listed in the table to subsection B.24.303(1) expressed in milligrams, in the case of vitamin A expressed in retinol equivalents (RE), per 100 g or 100 mL of the food as offered for sale and per unit of ready-to-serve food;\n(d) a statement of the content in the food of any other nutritive substance added to the food in an amount described in paragraph B.24.303(1)(c), expressed in milligrams or in grams per 100 g or 100 mL of the food as offered for sale and per unit of ready-to-serve food;\n(e) the statement “USE ONLY UNDER MEDICAL SUPERVISION” prominently displayed on the principal display panel;\n(f) directions for use of the food, including\n(i) a statement of the rationale for the use of the food,\n(ii) criteria to be used for the selection of the persons to whom the food may be prescribed,\n(iii) instructions for consultation with and evaluation of the patient and patient follow-up, and\n(iv) a statement concerning adequate precautions and contra-indications;\n(g) directions for the preparation of the food, and storage instructions for the food before and after the container has been opened; and\n(h) the expiration date of the food.",
+    "history": "SOR/94-35, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.304.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.305",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.305",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.305\n(1) No person shall sell or advertise for sale a food represented for use in a very low energy diet unless the manufacturer, at least 90 days before the sale or advertisement, notifies the Minister in writing of the intention to sell the food or advertise the food for sale.\n(2) The notification referred to in subsection (1) shall be signed by the manufacturer and shall include, in respect of the food represented for use in a low energy diet, the following information:\n(a) the name under which the food is to be sold or advertised for sale;\n(b) the name and address of the principal place of business of the manufacturer;\n(c) the name and address of each establishment in which the food is manufactured;\n(d) a list of the ingredients of the food, stated quantitatively;\n(e) the specifications for nutrient, microbiological and physical quality for each ingredient and for the food;\n(f) details of quality control procedures respecting the testing of the ingredients and of the food;\n(g) details of the manufacturing process and quality control procedures used throughout the process;\n(h) the results of tests carried out to determine the expiration date of the food;\n(i) the evidence relied on to establish that the food meets the nutritional requirements, other than energy requirements, of a person for whom it is intended, when the food is consumed in accordance with the directions for use;\n(j) a description of the type of packaging to be used;\n(k) directions for use;\n(l) the written text of all labels, including package inserts, to be used in connection with the food; and\n(m) the name and title of the person who signed the notification and the date of signature.\n(3) Notwithstanding subsection (1), a person may sell or advertise for sale a food represented for use in a very low energy diet, if the Minister, after having been notified by the manufacturer pursuant to that subsection, has informed the manufacturer in writing that the notification meets the requirements of subsection (2).",
+    "history": "SOR/94-35, s. 4; SOR/2018-69, ss. 27, 29(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.305.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.24.306",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.24.306",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 24",
+    "heading": "Foods Represented for Use in Very Low Energy Diets",
+    "text": "B.24.306\n(1) No person shall sell or advertise for sale a food represented for use in a very low energy diet that has undergone a major change, unless the manufacturer, at least 90 days before the sale or advertisement, notifies the Minister in writing of the intention to sell or advertise for sale the food that has undergone the major change.\n(2) The notification referred to in subsection (1) shall be signed by the manufacturer and shall include, in respect of the food represented for use in a very low energy diet that has undergone a major change, the following information:\n(a) the name under which the food is to be sold or advertised for sale;\n(b) the name and address of the principal place of business of the manufacturer;\n(c) a description of the major change;\n(d) the evidence relied on to establish that the food meets the nutritional requirements, other than energy requirements, of a person for whom it is intended, when the food is consumed in accordance with the directions for use;\n(e) the evidence relied on to establish that the major change has no adverse effect on the food or its use;\n(f) the written text of all labels, including package inserts, to be used in connection with the food; and\n(g) the name and title of the person who signed the notification and the date of signature.\n(3) Notwithstanding subsection (1), a person may sell or advertise for sale a food represented for use in a very low energy diet that has undergone a major change, if the Minister, after having been notified by the manufacturer pursuant to that subsection, has informed the manufacturer in writing that the notification meets the requirements of subsection (2).",
+    "history": "SOR/94-35, s. 4; SOR/2018-69, ss. 27, 29(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.24.306",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.24.306.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Interpretation",
+    "text": "B.25.001 In this Division,\nexpiration date means, in respect of a human milk fortifier or human milk substitute, the date\n(a) after which the manufacturer does not recommend that it be consumed, and\n(b) up to which it maintains its microbiological and physical stability and the nutrient content declared on the label; (date limite d’utilisation)\nhuman milk fortifier means a food that\n(a) includes at least one added vitamin, mineral nutrient or amino acid, and\n(b) is labelled or advertised as intended to be added to human milk to increase its nutritional value in order to meet the particular requirements of an infant in whom a physical or physiological condition exists as a result of a disease, disorder or abnormal physical state; (fortifiant pour lait humain)\nhuman milk substitute means any food that is labelled or advertised\n(a) for use as a partial or total replacement for human milk and as intended for consumption by infants, or\n(b) for use as an ingredient in a food referred to in paragraph (a); (succédané de lait humain)\ninfant[Repealed, SOR/2024-244, s. 137]\ninfant food[Repealed, SOR/2024-244, s. 137]\njunior (naming a food) means the named food where it contains particles of a size to encourage chewing by infants, but may be readily swallowed by infants without chewing; ((nom d’un aliment) pour enfants en bas âge)\nmajor change means, in respect of a human milk fortifier or human milk substitute, any change of an ingredient, the amount of an ingredient or the processing or packaging of the human milk fortifier or human milk substitute where the manufacturer’s experience or generally accepted theory would predict an adverse effect on the levels or availability of nutrients in, or the microbiological or chemical safety of, the human milk fortifier or human milk substitute; (changement majeur)\nnew human milk substitute means a human milk substitute that is\n(a) manufactured for the first time,\n(b) sold in Canada for the first time, or\n(c) manufactured by a person who manufactures it for the first time; (succédané de lait humain nouveau)\nstrained (naming a food) means the named food where it is of a generally uniform particle size that does not require and does not encourage chewing by infants before being swallowed. ((nom d’un aliment) en purée ou tamisé)",
+    "history": "SOR/78-637, s. 5; SOR/83-933, s. 1; SOR/90-174, s. 1; SOR/2021-57, s. 12; SOR/2024-244, s. 137",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Infant Foods",
+    "text": "B.25.002 No person shall sell or advertise for sale an infant food that is set out in Column I of an item of Table I to this Division and contains more than the amount of sodium set out in Column II of that item.",
+    "history": "SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Infant Foods",
+    "text": "B.25.003\n(1) Subject to subsection (2), no person shall sell infant food that contains\n(a) strained fruit,\n(b) fruit juice,\n(c) fruit drink, or\n(d) cereal,\nif sodium chloride has been added to that food.\n(2) Subsection (1) does not apply to strained desserts containing any of the foods mentioned in paragraphs (1)(a) to (d).",
+    "history": "SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.010 Subject to section B.25.013, it is prohibited to sell or advertise for sale a human milk fortifier unless the Minister has notified the manufacturer under paragraph B.25.012(1)(a) or (3)(a) that those activities are authorized.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.011 An application to sell or advertise for sale a human milk fortifier shall be submitted by the manufacturer and signed by the manufacturer or an individual authorized to sign on their behalf and shall include the following information:\n(a) the brand name and product name under which the human milk fortifier will be sold or advertised for sale;\n(b) the manufacturer’s name and address;\n(c) the name and address of each establishment in which the human milk fortifier is manufactured;\n(d) a list of all of the human milk fortifier’s ingredients, stated quantitatively;\n(e) the scientific rationale for the formulation of the human milk fortifier;\n(f) the specifications for nutrient, microbiological and physical quality for the human milk fortifier and its ingredients;\n(g) details of the quality control procedures respecting the testing of the human milk fortifier and its ingredients;\n(h) details of the human milk fortifier’s manufacturing process and the quality control procedures used throughout the process;\n(i) the results of the tests carried out to determine the expiration date of the human milk fortifier;\n(j) the evidence that establishes that the human milk fortifier is nutritionally adequate to promote acceptable growth and development in infants when consumed in accordance with the directions for use;\n(k) a description of the type of packaging to be used for the human milk fortifier;\n(l) directions for use for the human milk fortifier;\n(m) the written text of all labels, including package inserts, to be used in connection with the human milk fortifier; and\n(n) the name and title of the individual who signed the application and the date of signature.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.012\n(1) After having conducted an assessment of the information submitted under section B.25.011 and any other information related to the assessment of the application, the Minister shall notify the manufacturer in writing that the sale or advertisement for sale of the human milk fortifier that is the subject of the application\n(a) is authorized if\n(i) the application meets the requirements set out in section B.25.011, and\n(ii) the information is sufficient to establish the safety of the human milk fortifier; or\n(b) is not authorized, in any other case.\n(2) If the conditions set out in paragraph (1)(a) are not satisfied, the Minister may request the manufacturer to submit in writing the additional information that is necessary to satisfy the conditions.\n(3) After having conducted an assessment of any additional information that is submitted by the manufacturer, the Minister shall notify the manufacturer in writing that the sale or advertisement for sale of the human milk fortifier\n(a) is authorized, if the conditions set out in paragraph (1)(a) are satisfied; or\n(b) is not authorized, in any other case.\n(4) Despite paragraphs (1)(a) and (3)(a), the Minister shall not authorize the sale or advertisement for sale of the human milk fortifier if the Minister has reasonable grounds to believe that any of the information that the manufacturer has submitted is false, misleading or deceptive.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.013 The prohibition set out in section B.25.010 does not apply in respect of a human milk fortifier that is set out in the List of Human Milk Fortifiers Sold in Canada as of March 25, 2021 that is published on a Government of Canada website if, on or before April 30, 2022,\n(a) the manufacturer of the human milk fortifier submits to the Minister\n(i) an attestation signed and dated by the manufacturer, or by an individual authorized to sign on their behalf, confirming that the human milk fortifier has not undergone a major change since the date set out in the List in connection with the human milk fortifier, and\n(ii) the written text of all labels, including package inserts, that will be required to be used in connection with the human milk fortifier after the second anniversary of the day on which section B.25.020 comes into force; and\n(b) the Minister notifies the manufacturer under subsection B.25.014(1) or paragraph B.25.014(3)(a) that they are authorized to continue to sell or advertise for sale the human milk fortifier.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.014\n(1) The Minister shall notify the manufacturer in writing that they are authorized to continue to sell or advertise for sale the human milk fortifier if\n(a) the manufacturer has submitted the information referred to in paragraph B.25.013(a) in sufficient time for the Minister to assess the information before April 30, 2022; and\n(b) the written text of the labels submitted under subparagraph B.25.013(a)(ii) satisfies the relevant requirements of these Regulations.\n(2) If the information that is submitted is insufficient to satisfy the conditions set out in subsection (1), the Minister may request the manufacturer to submit in writing the additional information that is necessary to satisfy the conditions.\n(3) After having conducted an assessment of any additional information that is submitted by the manufacturer, the Minister shall notify the manufacturer in writing that\n(a) they are authorized to continue to sell or advertise for sale the human milk fortifier, if the conditions set out in subsection (1) are satisfied; or\n(b) they are not authorized to continue to sell or advertise for sale the human milk fortifier, in any other case.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.015\n(1) It is prohibited to sell or advertise for sale a human milk fortifier that has undergone a major change unless\n(a) the manufacturer of the human milk fortifier submits to the Minister an application in accordance with subsection (2) that reflects the major change; and\n(b) the Minister notifies the manufacturer under paragraph B.25.016(1)(a) or (3)(a) that the sale or advertisement for sale of the human milk fortifier is authorized.\n(2) The application shall be signed by the manufacturer or an individual authorized to sign on their behalf and shall include the following information:\n(a) the brand name and product name under which the human milk fortifier will be sold or advertised for sale;\n(b) the manufacturer’s name and address;\n(c) a description of, and the rationale for, the major change;\n(d) the evidence that establishes that the human milk fortifier is nutritionally adequate to promote acceptable growth and development in infants when consumed in accordance with the directions for use;\n(e) the evidence that establishes that the major change has had no adverse effect on the human milk fortifier;\n(f) the written text of all labels, including package inserts, to be used in connection with the human milk fortifier; and\n(g) the name and title of the individual who signed the application and the date of signature.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.016\n(1) After having conducted an assessment of the information submitted under subsection B.25.015(2) and any other information related to the assessment of the application, the Minister shall notify the manufacturer in writing that the sale or advertisement for sale of the human milk fortifier that is the subject of the application\n(a) is authorized if\n(i) the application meets the requirements set out in subsection B.25.015(2), and\n(ii) the information is sufficient to establish the safety of the human milk fortifier; or\n(b) is not authorized, in any other case.\n(2) If the conditions set out in paragraph (1)(a) are not satisfied, the Minister may request the manufacturer to submit in writing the additional information that is necessary to satisfy the conditions.\n(3) After having conducted an assessment of any additional information that is submitted by the manufacturer, the Minister shall notify the manufacturer in writing that the sale or advertisement for sale of the human milk fortifier\n(a) is authorized, if the conditions set out in paragraph (1)(a) are satisfied; or\n(b) is not authorized, in any other case.\n(4) Despite paragraphs (1)(a) and (3)(a), the Minister shall not authorize the sale or advertisement for sale of the human milk fortifier if the Minister has reasonable grounds to believe that any of the information that the manufacturer has submitted is false, misleading or deceptive.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.017 A manufacturer named in the List of Human Milk Fortifiers Sold in Canada as of March 25, 2021 referred to in section B.25.013 is not entitled to submit an application referred to in paragraph B.25.015(1)(a) in respect of a human milk fortifier set out in the List unless the Minister has\n(a) notified them under paragraph B.25.012(1)(a) or (3)(a) that the sale or advertisement for sale of the human milk fortifier is authorized; or\n(b) notified them under subsection B.25.014(1) or paragraph B.25.014(3)(a) that they are authorized to continue to sell or advertise for sale the human milk fortifier.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.018\n(1) If the manufacturer of a human milk fortifier is requested in writing by the Minister to submit evidence with respect to the human milk fortifier within a time limit specified by the Minister, the manufacturer shall make no further sales of the human milk fortifier — and shall not advertise it for sale — after the expiry of the time limit unless they have submitted the requested evidence.\n(2) The time limit cannot be less than 24 hours after the request is made unless the Minister has reasonable grounds to believe that there is a serious and imminent risk of injury to human health.\n(3) If the Minister determines that the evidence submitted by the manufacturer is insufficient, the Minister shall notify the manufacturer accordingly in writing.\n(4) If the manufacturer is notified that the evidence with respect to the human milk fortifier is insufficient, the manufacturer shall make no further sales of the human milk fortifier – and shall not advertise it for sale — unless they submit additional evidence and are notified in writing by the Minister that the additional evidence is sufficient.\n(5) In this section, evidence with respect to the human milk fortifier means\n(a) evidence that establishes that the human milk fortifier is nutritionally adequate to promote acceptable growth and development in infants when consumed in accordance with the directions for use; and\n(b) the results of tests carried out to determine the expiration date of the human milk fortifier.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.019\n(1) Even if the Minister has notified the manufacturer of a human milk fortifier that the sale or advertisement for sale of the human milk fortifier is authorized, it may only be sold in the following situations:\n(a) it is sold by the manufacturer to\n(i) a hospital, or\n(ii) an individual, if\n(A) the individual has received a written order for a human milk fortifier from a physician or from a nurse practitioner or dietitian who is authorized to write the order under the laws of a province, and\n(B) the manufacturer has received a written request from a hospital that specifies the product name and quantity of the human milk fortifier that needs to be provided to the individual; or\n(b) it is sold by a hospital to an individual who has received a written order for a human milk fortifier from a physician or from a nurse practitioner or dietitian who is authorized to write the order under the laws of a province.\n(2) The following definitions apply in this section.\ndietitian means a person who is registered and entitled under the laws of a province to practise as a dietitian and who is practising as a dietitian under those laws in that province. (diététiste)\nhospital has the same meaning as in section B.24.001. (hôpital)\nnurse practitioner has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (infirmier praticien)\nphysician has the same meaning as in section B.24.001. (médecin)",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.020\n(1) The following information is required to be displayed on the outer label of a human milk fortifier:\n(a) a statement of the quantity, expressed in grams, of protein, fat, available carbohydrate and, where present, fibre in a quantity of human milk fortifier specified in the directions for use;\n(b) a statement of the energy value, expressed in Calories, in a quantity of human milk fortifier specified in the directions for use;\n(c) a statement of the quantity, expressed in milligrams, micrograms or International Units, of all vitamins, mineral nutrients and amino acids set out in item 6, Column II, of the table to section D.03.002 that are present in a quantity of human milk fortifier specified in the directions for use;\n(d) a statement of the quantity, expressed in grams, milligrams, micrograms or International Units, of any other nutritive substance that is present in a quantity of human milk fortifier specified in the directions for use;\n(e) directions for the storage of the human milk fortifier before and after the package has been opened;\n(f) the directions for use for the human milk fortifier, including directions for the preparation, use and storage of the mixture of human milk fortifier and human milk;\n(g) a statement indicating that the human milk fortifier is to be used only under medical supervision;\n(h) the expiration date of the human milk fortifier; and\n(i) the lot number of the human milk fortifier.\n(2) If the human milk fortifier does not have an outer label,\n(a) the information referred to in subsection (1) is required to be displayed on the inner label, except as otherwise provided in paragraph (b); and\n(b) the information referred to in paragraphs (1)(e) and (f) may, despite section A.01.016, be displayed on a leaflet that is affixed or attached to the container that is in direct contact with the human milk fortifier.\n(3) If the human milk fortifier has an outer label, the information referred to in paragraphs (1)(h) and (i) is also required to be displayed on the inner label.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Fortifiers",
+    "text": "B.25.021 It is prohibited, on the label of or in any advertisement for a human milk fortifier, to make any statement or claim relating to the content in the human milk fortifier of\n(a) the percentage of the daily value of\n(i) fat,\n(ii) saturated fatty acids and trans fatty acids,\n(iii) sodium,\n(iv) potassium,\n(v) sugars,\n(vi) fibre, or\n(vii) cholesterol; or\n(b) the number of Calories from\n(i) fat, or\n(ii) saturated fatty acids and trans fatty acids.",
+    "history": "SOR/2021-57, s. 13",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.045",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.045 The common name of a human milk substitute or a new human milk substitute shall be infant formula. (préparation pour nourrissons)",
+    "history": "SOR/90-174, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.046",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.046\n(1) No person shall sell or advertise for sale a new human milk substitute unless the manufacturer, at least 90 days before the sale or advertisement, notifies the Minister in writing of the intention to sell or advertise for sale the new human milk substitute.\n(2) The notification referred to in subsection (1) shall be signed and shall include, in respect of the new human milk substitute, the following information:\n(a) the name under which it will be sold or advertised for sale;\n(b) the name and the address of the principal place of business of the manufacturer;\n(c) the names and addresses of each establishment in which it is manufactured;\n(d) a list of all of its ingredients, stated quantitatively;\n(e) the specifications for nutrient, microbiological and physical quality for the ingredients and for the new human milk substitute;\n(f) details of quality control procedures respecting the testing of the ingredients and of the new human milk substitute;\n(g) details of the manufacturing process and quality control procedures used throughout the process;\n(h) the results of tests carried out to determine the expiration date of the new human milk substitute;\n(i) the evidence relied on to establish that the new human milk substitute is nutritionally adequate to promote acceptable growth and development in infants when consumed in accordance with the directions for use;\n(j) a description of the type of packaging to be used;\n(k) directions for use;\n(l) the written text of all labels, including package inserts, to be used in connection with the new human milk substitute; and\n(m) the name and title of the person who signed the notification and the date of signature.\n(3) Notwithstanding subsection (1), a person may sell or advertise for sale a new human milk substitute if the manufacturer has notified the Minister pursuant to subsection (1) and is informed in writing by the Minister that the notification is satisfactory.",
+    "history": "SOR/90-174, s. 2; SOR/2018-69, ss. 27, 30(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.047",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.047 Sections B.25.051 to B.25.059 apply in respect of new human milk substitutes.",
+    "history": "SOR/90-174, s. 2; SOR/2003-11, s. 25",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.048",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.048\n(1) No person shall sell or advertise for sale a human milk substitute that has undergone a major change unless the manufacturer of the human milk substitute, at least 90 days before the sale or advertisement, notifies the Minister in writing of the intention to sell or advertise for sale the human milk substitute.\n(2) The notification referred to in subsection (1) shall be signed and shall include, in respect of the human milk substitute, the following information:\n(a) the name under which it will be sold or advertised for sale;\n(b) the name and the address of the principal place of business of the manufacturer;\n(c) a description of the major change;\n(d) the evidence relied on to establish that the human milk substitute is nutritionally adequate to promote acceptable growth and development in infants when consumed in accordance with the directions for use;\n(e) the evidence relied on to establish that the major change has had no adverse effect on the human milk substitute;\n(f) the written text of all labels, including package inserts, to be used in connection with the human milk substitute; and\n(g) the name and title of the person who signed the notification and the date of signature.\n(3) Notwithstanding subsection (1), a person may sell or advertise for sale a human milk substitute that has undergone a major change if the manufacturer has notified the Minister pursuant to subsection (1) and is informed in writing by the Minister that the notification is satisfactory.",
+    "history": "SOR/90-174, s. 2; SOR/2018-69, ss. 27, 30(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.050",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.050 [Repealed, SOR/90-174, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.051",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.051\n(1) No person shall sell or advertise for sale a human milk substitute unless, when prepared according to directions for use, it complies with the provisions of this Division respecting human milk substitutes.\n(2) No person shall sell or advertise for sale a food that is represented as containing a human milk substitute unless the human milk substitute portion of the food complies with the nutritional requirements set out in this Division for human milk substitutes.",
+    "history": "SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.052",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.052\n(1) No person shall sell or advertise for sale a human milk substitute unless it meets the nutritional requirements of infants with normal or special dietary needs and it is of such a consistency that, when ready-to-serve, it passes freely through a nursing bottle nipple.\n(2) No person shall sell or advertise for sale a food that is represented as containing a human milk substitute unless the human milk substitute portion of the food meets the nutritional requirements of infants with normal or special dietary needs.",
+    "history": "SOR/78-637, s. 6; SOR/82-768, s. 76; SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.053",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.053\n(1) No person shall sell or advertise for sale a human milk substitute that requires, when prepared according to directions for use, the addition of a nutritive substance, other than water or a source of carbohydrate or both.\n(2) No person shall sell or advertise for sale a food represented as containing a human milk substitute that requires, when prepared according to directions for use, the addition of a nutritive substance other than water.",
+    "history": "SOR/78-637, s. 7; SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.054",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.054\n(1) Except as otherwise provided in this Division, no person shall sell or advertise for sale a human milk substitute unless it contains, when prepared according to directions for use,\n(a) per 100 available kilocalories\n(i) not less than 3.3 and not more than 6.0 grams of fat,\n(ii) not less than 500 milligrams of linoleic acid in the form of a glyceride,\n(iii) [Repealed, SOR/2024-244, s. 138]\n(iv) not less than 1.8 and not more than 4.0 grams of protein,\n(v) not less than 1.8 grams of protein of nutritional quality equivalent to casein, or such an amount and quality of protein, including those proteins to which amino acids are added, that, when the quality of the protein is expressed as a fraction of the quality of casein,\n(A) the fraction will not be less than 85/100, and\n(B) the product obtained by multiplying the fraction by the gram weight of the protein will not be less than 1.8,\n(vi) notwithstanding sections D.01.010, D.01.011 and D.02.009, the vitamin and mineral nutrient set out in Column I of an item of Table II to this Division in an amount not less than the amount set out in Column II of that item and not more than the amount set out in Column III of that item, and\n(vii) not less than 12 milligrams of choline; and\n(b) a ratio of\n(i) alpha-tocopherol to linoleic acid of not less than 0.6 International Units to one gram,\n(ii) calcium to phosphorus of not less than 1.2 grams to one gram and not more than 2.0 grams to one gram, and\n(iii) vitamin B6 to protein of not less than 15 micrograms to one gram.\n(2) No person shall sell or advertise for sale a food that is represented as containing a human milk substitute unless the human milk substitute portion of the food complies with subsection (1).",
+    "history": "SOR/78-637, s. 7; SOR/83-933, s. 1; SOR/2024-244, s. 138",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.055",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.055",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.055\n(1) Subparagraph B.25.054(1)(a)(i) does not apply to a human milk substitute represented as being for a fat-modified diet.\n(2) Subparagraph B.25.054(1)(a)(iv), except that portion thereof that prescribes the maximum amount of protein, and subparagraph B.25.054(1)(a)(v) do not apply to a human milk substitute represented as being for a low (naming the amino acid) diet.\n(3) All that portion of subparagraph B.25.054(1)(a)(vi) that prescribes the minimum amounts of vitamin D, calcium and phosphorus and subparagraph B.25.054(1)(b)(ii) do not apply to a human milk substitute represented as being for a low (naming the mineral) diet or a low vitamin D diet or both.",
+    "history": "SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.055.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.056",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.056 No person shall sell a human milk substitute or a food that is represented as containing a human milk substitute\n(a) that contains an added nutritive substance that is\n(i) normally contained in human milk, and\n(ii) not referred to in paragraph B.25.054(1)(a)\nunless the amount of that substance present per 100 available kilocalories of the human milk substitute or human milk substitute portion of the food, when prepared according to directions for use, is equal to the amount thereof present per 100 available kilocalories of human milk; or\n(b) that contains added amino acids unless\n(i) the amino acids are required to improve the quality of the protein in the human milk substitute or human milk substitute portion of the food and are present in an amount not exceeding the minimum required for that purpose, or\n(ii) the protein content of the human milk substitute or human milk substitute portion of the food is supplied by isolated amino acids or by protein hydrolysate, or both\nand only the L forms of the amino acids have been added.",
+    "history": "SOR/78-637, s. 8; SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.057",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.057",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.057\n(1) The label of a human milk substitute shall carry the following information:\n(a) a statement of the content of protein, fat, available carbohydrate, ash and, where present, crude fibre in the food\n(i) in grams per 100 grams or in grams per 100 millilitres of the human milk substitute as offered for sale, and\n(ii) in grams in a stated quantity of the human milk substitute when ready-to-serve;\n(b) a statement of the energy value expressed in\n(i) calories per 100 grams or calories per 100 millilitres of the human milk substitute as offered for sale, and\n(ii) calories in a stated quantity of the human milk substitute when ready-to-serve;\n(c) a statement of the quantity of all vitamins and mineral nutrients listed in Table II to this Division\n(i) in International Units or milligrams per 100 grams or in International Units or milligrams per 100 millilitres of the human milk substitute as offered for sale, and\n(ii) in International Units or milligrams in a stated quantity of the human milk substitute when ready-to-serve;\n(d) a statement of the quantity of choline and of any added nutritive substance normally contained in human milk and not referred to in paragraph B.25.054(1)(a)\n(i) in milligrams or grams per 100 grams, or in milligrams or grams per 100 millilitres, of the human milk substitute as offered for sale, and\n(ii) in milligrams or grams in a stated quantity of the human milk substitute when ready-to-serve;\n(e) adequate directions for the preparation, use and storage of the human milk substitute after the container has been opened; and\n(f) the expiration date of the human milk substitute.\n(2) The label of a food that is represented as containing human milk substitute shall carry the following information:\n(a) a statement on the principal display panel of the proportion of the human milk substitute contained in the food as offered for sale in close proximity to any claim regarding the presence of the human milk substitute and given equal prominence to such a claim;\n(b) the common name of the human milk substitute in the list of ingredients to be followed by a statement of all the components contained in the human milk substitute;\n(c) a statement of\n(i) the content of protein, fat, available carbohydrate, ash and, where present, crude fibre contained in the human milk substitute portion of the food, expressed in grams per 100 grams or per 100 millilitres of the human milk substitute portion of the food as offered for sale,\n(ii) the energy value of the human milk substitute portion of the food expressed in calories per 100 grams or in calories per 100 millilitres of the human milk substitute portion of the food as offered for sale,\n(iii) the quantity of all the vitamins and mineral nutrients set out in Table II to this Division that are contained in the human milk substitute portion of the food in International Units or milligrams per 100 grams or in International Units or milligrams per 100 millilitres of the human milk substitute portion of the food as offered for sale, and\n(iv) the quantity of choline and of any added nutritive substance normally contained in human milk and not referred to in paragraph B.25.054(1)(a) contained in the human milk substitute portion of the food in milligrams or grams per 100 grams or in milligrams or grams per 100 millilitres of the human milk substitute portion of the food as offered for sale;\n(d) a statement of\n(i) the content of protein, fat, available carbohydrate, ash and, where present, crude fibre in grams per 100 grams or per 100 millilitres of the food as offered for sale and in grams per stated quantity of ready-to-serve food,\n(ii) the energy value expressed in calories per 100 grams or in calories per 100 millilitres of the food as offered for sale and in grams per a stated quantity of the food when ready-to-serve,\n(iii) the quantity of all vitamins and mineral nutrients set out in Table II to this Division in International Units or milligrams per 100 grams or in International Units or milligrams per 100 millilitres of the food as offered for sale and in International Units or milligrams in a stated quantity of the food when ready-to-serve, and\n(iv) the quantity of choline and of any added nutritive substance normally contained in human milk and not referred to in paragraph B.25.054(1)(a) in milligrams or grams per 100 grams or in milligrams or grams per 100 millilitres of the food as offered for sale and in milligrams or grams in a stated quantity of the food when ready-to-serve;\n(e) adequate directions for the preparation, use and storage of the food after the container has been opened; and\n(f) the expiration date of the food.",
+    "history": "SOR/83-933, s. 1; SOR/88-559, s. 30",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.057",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.057.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.058",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.058",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.058 Notwithstanding section D.02.005, no person shall make any claim with respect to the iron content of a human milk substitute except as required by paragraph B.25.057(1)(c), unless the human milk substitute contains at least one milligram of iron per 100 available kilocalories.",
+    "history": "SOR/78-637, s. 9(F); SOR/83-933, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.058",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.058.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.059",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.059",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.059 No person shall, on the label of or in any advertisement for a human milk substitute or a food represented as containing a human milk substitute, make any statement or claim relating to the content in the food of\n(a) the percentage of the daily value of\n(i) fat,\n(ii) saturated fatty acids and trans fatty acids,\n(iii) sodium,\n(iv) potassium,\n(v) sugars,\n(vi) fibre, or\n(vii) cholesterol; or\n(b) the number of Calories from\n(i) fat, or\n(ii) saturated fatty acids and trans fatty acids.",
+    "history": "SOR/2003-11, s. 26; SOR/2016-305, s. 60",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.059",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.059.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.060",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Human Milk Substitutes and Food Containing Human Milk Substitutes",
+    "text": "B.25.060\n(1) Where the manufacturer of a human milk substitute or of a food that is represented as containing a human milk substitute is requested in writing by the Minister to submit on or before a specified day evidence with respect to the human milk substitute, the manufacturer shall make no further sales of that human milk substitute or food that is represented as containing human milk substitute after that day unless he has submitted the evidence requested.\n(2) If the Minister determines that the evidence submitted by a manufacturer under subsection (1) is not sufficient, he or she shall so notify the manufacturer in writing.\n(3) Where, pursuant to subsection (2), a manufacturer is notified that the evidence with respect to the human milk substitute is not sufficient, he shall make no further sales of that human milk substitute or of that food that is represented as containing the human milk substitute unless he submits further evidence and is notified in writing by the Minister that the further evidence is sufficient.\n(4) In this section, evidence with respect to the human milk substitute means\n(a) evidence that establishes that the human milk substitute is nutritionally adequate to promote acceptable growth and development in infants when consumed in accordance with the directions for use; and\n(b) the results of tests carried out to determine the expiration date of the human milk substitute.",
+    "history": "SOR/83-933, s. 1; SOR/88-424, s. 2; SOR/90-174, s. 3; SOR/2018-69, ss. 12, 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.061",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Additional Rules",
+    "text": "B.25.061\n(1) Subject to subsection (2), no person shall include on the label of a food any representation respecting the consumption of the food by an infant who is less than six months of age.\n(2) Subsection (1) does not apply in respect of a human milk fortifier, human milk substitute or new human milk substitute.",
+    "history": "SOR/83-933, s. 1; SOR/90-174, s. 4; SOR/2021-57, s. 15",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.25.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.25.062",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 25",
+    "heading": "Additional Rules",
+    "text": "B.25.062 [Repealed, SOR/2024-244, s. 139]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.25.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.25.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.26.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.26.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 26 - Food Irradiation",
+    "heading": "Interpretation",
+    "text": "B.26.001 In this Division, irradiation means treatment with ionizing radiation.",
+    "history": "SOR/89-175, s. 3; SOR/2017-16, s. 3",
+    "last_amended": "2017-02-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.26.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.26.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.26.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.26.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 26 - Food Irradiation",
+    "heading": "Application",
+    "text": "B.26.002 This Division does not apply to foods exposed to ionizing radiation from a measuring instrument used to determine weight, estimate bulk solids, measure the total solids in liquids or perform other inspection procedures.",
+    "history": "SOR/89-175, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.26.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.26.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.26.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.26.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 26 - Food Irradiation",
+    "heading": "General",
+    "text": "B.26.003\n(1) Subject to subsection (2), no person shall sell a food that has been irradiated.\n(2) A food that is set out in column 1 of the table to this Division that has been irradiated may be sold if both of the following requirements are met:\n(a) the ionizing radiation is of a type and from a source set out in column 2 for the purpose of irradiation set out in column 3; and\n(b) the ionizing radiation that is absorbed by the food is either within the range set out in columns 4 and 5 or, if there is no minimum absorbed dose set out in column 4, is not more than the maximum absorbed dose set out in column 5.",
+    "history": "SOR/89-175, s. 3; SOR/2017-16, s. 4",
+    "last_amended": "2017-02-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.26.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.26.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.26.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.26.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 26 - Food Irradiation",
+    "heading": "Records",
+    "text": "B.26.004\n(1) A manufacturer who sells a food that has been irradiated shall keep on their premises, for at least two years after the date of the irradiation, a record that contains all of the following information:\n(a) the name of the food that was irradiated and the quantity and lot numbers of the food;\n(b) the purpose of the irradiation;\n(c) the date of the irradiation;\n(d) the dose of ionizing radiation that was absorbed by the food;\n(e) the type and source of the ionizing radiation;\n(f) a statement that indicates whether the food was previously irradiated and, if it was previously irradiated, the information referred to in paragraphs (a) to (e) in respect of that previous irradiation.\n(2) A person who imports a food for sale in Canada that has been irradiated shall keep on their premises, for at least two years after the date of importation, a record of the information required by subsection (1).",
+    "history": "SOR/89-175, s. 3; SOR/2017-16, s. 5",
+    "last_amended": "2017-02-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.26.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.26.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.26.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.26.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 26 - Food Irradiation",
+    "heading": "Changes to the Table",
+    "text": "B.26.005 A request that a food be added or a change made to the table to this Division shall be accompanied by a submission to the Minister containing the following information:\n(a) the purpose and details of the proposed irradiation — including the type and source of the ionizing radiation — and the proposed number of treatments and the minimum and maximum absorbed doses of the ionizing radiation;\n(b) data indicating that the minimum dose of ionizing radiation proposed to be used accomplishes the intended purpose of the irradiation and the maximum dose of ionizing radiation proposed does not exceed the amount required to accomplish the purpose of the irradiation;\n(c) information on the nature of the dosimeter used, the frequency of the dosimetry on the food and data pertaining to the dosimetry and phantoms used to assure that the dosimetry readings reflect the dose absorbed by the food during irradiation;\n(d) data indicating the effects, if any, on the nutritional quality of the food, raw and ready-to-serve, under the proposed conditions of irradiation and any other processes that are combined with the irradiation;\n(e) data establishing that the irradiated food has not been significantly altered in chemical, physical or microbiological characteristics to render the food unfit for human consumption;\n(f) where the Minister so requests, data establishing that the proposed irradiation is safe under the conditions proposed for the irradiation;\n(g) the recommended conditions of storage and shipment of the irradiated food including the time, temperature and packaging and a comparison of the recommended conditions for the same food that has not been irradiated;\n(h) details of any other processes to be applied to the food prior to or after the proposed irradiation; and\n(i) such other data as the Minister may require to establish that consumers and purchasers of the irradiated food will not be deceived or misled as to the character, value, composition, merit or safety of the irradiated food.\n(1) Gamma radiation from cobalt-60\n(1) To reduce microbial load\n(1) 10.0 (total overall average dose)\n(2) Gamma radiation from cesium-137\n(2) To reduce microbial load\n(2) 10.0 (total overall average dose)\n(3) Electrons from machine sources operated at or below 3 MeV\n(3) To reduce microbial load\n(3) 10.0 (total overall average dose)\n(1) Gamma radiation from cobalt-60\n(1) To reduce microbial load, including pathogens\n(1) 1.0\n(1) 4.5\n(2) Gamma radiation from cesium-137\n(2) To reduce microbial load, including pathogens\n(2) 1.0\n(2) 4.5\n(3) Electrons from machine sources operated at or below 10 MeV\n(3) To reduce microbial load, including pathogens\n(3) 1.0\n(3) 4.5\n(4) X-rays from machine sources operated at or below one of the following:\n(a) 7.5 MeV when the target material is tantalum or gold;\n(a) To reduce microbial load, including pathogens;\n(a) 1.0\n(a) 4.5\n(b) 5 MeV in any other case.\n(b) To reduce microbial load, including pathogens.\n(b) 1.0\n(b) 4.5\n(1) Gamma radiation from cobalt-60\n(1) To reduce microbial load, including pathogens\n(1) 1.5\n(1) 7.0\n(2) Gamma radiation from cesium-137\n(2) To reduce microbial load, including pathogens\n(2) 1.5\n(2) 7.0\n(3) Electrons from machine sources operated at or below 10 MeV\n(3) To reduce microbial load, including pathogens\n(3) 1.5\n(3) 7.0\n(4) X-rays from machine sources operated at or below one of the following:\n(a) 7.5 MeV when the target material is tantalum or gold;\n(a) To reduce microbial load, including pathogens;\n(a) 1.5\n(a) 7.0\n(b) 5 MeV in any other case.\n(b) To reduce microbial load, including pathogens.\n(b) 1.5\n(b) 7.0",
+    "history": "SOR/89-175, s. 3; SOR/98-458, s. 7(F); SOR/2017-16, ss. 6, 7; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.26.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.26.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.27.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.27.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "heading": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "text": "B.27.001 In this Division,\ncommercially sterile means the condition obtained in a food that has been processed by the application of heat, alone or in combination with other treatments, to render the food free from viable forms of microorganisms, including spores, capable of growing in the food at temperatures at which the food is designed normally to be held during distribution and storage; (stérilité commerciale)\nhermetically sealed container[Repealed, SOR/2024-244, s. 141]\nlow-acid food means a food, other than an alcoholic beverage, where any component of the food has a pH greater than 4.6 and a water activity greater than 0.85; (aliment peu acide)\nrefrigeration means exposure to a temperature of 4°C or less but does not mean frozen; (réfrigéré)\nshipping container means a receptacle, package or wrapper in which containers of food are placed for transportation; (contenant d’expédition)\nwater activity means the ratio of the water vapour pressure of a food to the vapour pressure of pure water, at the same temperature and pressure. (activité de l’eau)",
+    "history": "SOR/89-309, s. 1; SOR/2024-244, s. 141",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.27.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.27.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.27.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.27.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "heading": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "text": "B.27.002\n(1) No person shall sell a low-acid food packaged in a hermetically sealed container unless the food is commercially sterile.\n(2) Subsection (1) does not apply in respect of a low-acid food packaged in a hermetically sealed container where\n(a) the low-acid food is kept under refrigeration and the statement “Keep Refrigerated” and “Garder réfrigéré” is carried on the principal display panel of the label of its container, as well as on the label of its shipping container; or\n(b) the low-acid food is kept frozen and the statement “Keep Frozen” and “Garder congelé” is carried on the principal display panel of the label of its container, as well as on the label of its shipping container.\n(3) Subsection (1) does not apply in respect of tomatoes or tomato products packaged in hermetically sealed containers where the tomatoes or tomato products have a pH of 4.7 or less after heat processing.",
+    "history": "SOR/89-309, s. 1; SOR/91-149, s. 7; SOR/2018-108, s. 399; SOR/2024-244, s. 142(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.27.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.27.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.27.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.27.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "heading": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "text": "B.27.003 No person shall sell a low-acid food packaged in a hermetically sealed container where the container\n(a) is swollen;\n(b) is not properly sealed; or\n(c) has any defect that may adversely affect its hermetic seal.",
+    "history": "SOR/89-309, s. 1; SOR/2024-244, s. 143(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.27.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.27.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.27.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.27.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "heading": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "text": "B.27.004\n(1) Where, in the opinion of the Minister, the sale of a low-acid food packaged in a hermetically sealed container may contravene section B.27.002 or B.27.003, the Minister may, by notice in writing, request that the manufacturer or importer of the food submit, on or before the date specified in the notice, evidence that establishes that the processes used to manufacture, process and package the food rendered and maintained the food commercially sterile.\n(2) Where a manufacturer or an importer receives a notice issued pursuant to subsection (1), the manufacturer or importer shall make no further sales of the food on or after the day specified in the notice until he has submitted the evidence requested in that notice.\n(3) Where the Minister is of the opinion that the evidence submitted by a manufacturer or importer pursuant to subsection (1) is not sufficient, the Minister shall notify the manufacturer or importer in writing that the evidence is not sufficient.\n(4) Where, pursuant to subsection (3), a manufacturer or importer is notified that the evidence he has submitted is not sufficient, the manufacturer or importer shall make no further sales of the food until he submits further evidence and is notified in writing by the Minister that the further evidence is sufficient.",
+    "history": "SOR/89-309, s. 1; SOR/2018-69, s. 27; SOR/2024-244, s. 144(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.27.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.27.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.27.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.27.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "heading": "DIVISION 27 - Low-Acid Foods Packaged in Hermetically Sealed Containers",
+    "text": "B.27.005 No person shall sell a commercially sterile low-acid food packaged in a hermetically sealed container unless\n(a) the label or container of the food bears a code or lot number that identifies, in a legible and permanent manner,\n(i) the establishment in which the product was rendered commercially sterile, and\n(ii) the day, month and year on which the food was rendered commercially sterile; and\n(b) the exact meaning of each item in any code or lot number referred to in paragraph (a) is available to an inspector at the establishment or, where the food is imported, from the importer.",
+    "history": "SOR/89-309, s. 1; SOR/2024-244, s. 145(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.27.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.27.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.28.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.28.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 28 - Novel Foods",
+    "heading": "Interpretation",
+    "text": "B.28.001 The definitions in this section apply in this Division.\ngenetically modify means to change the heritable traits of a plant, animal or microorganism by means of intentional manipulation. (modifier génétiquement)\nmajor change means, in respect of a food, a change in the food that, based on the manufacturer’s experience or generally accepted nutritional or food science theory, places the modified food outside the accepted limits of natural variations for that food with regard to\n(a) the composition, structure or nutritional quality of the food or its generally recognized physiological effects;\n(b) the manner in which the food is metabolized in the body; or\n(c) the microbiological safety, the chemical safety or the safe use of the food. (changement majeur)\nnovel food means any of the following substances and foods, other than a supplemental ingredient or supplemented food:\n(a) a substance, including a microorganism, that does not have a history of safe use as a food;\n(b) a food that has been manufactured, prepared, preserved or packaged by a process that\n(i) has not been previously applied to that food, and\n(ii) causes the food to undergo a major change; and\n(c) a food that is derived from a plant, animal or microorganism that has been genetically modified such that\n(i) the plant, animal or microorganism exhibits characteristics that were not previously observed in that plant, animal or microorganism,\n(ii) the plant, animal or microorganism no longer exhibits characteristics that were previously observed in that plant, animal or microorganism, or\n(iii) one or more characteristics of the plant, animal or microorganism no longer fall within the anticipated range for that plant, animal or microorganism. (aliment nouveau)",
+    "history": "SOR/99-392, s. 1; SOR/2022-169, s. 20; SOR/2024-244, s. 146(F); SOR/2024-244, s. 147(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.28.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.28.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.28.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.28.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 28 - Novel Foods",
+    "heading": "Pre-Market Notification",
+    "text": "B.28.002\n(1) No person shall sell or advertise for sale a novel food unless the manufacturer or importer of the novel food\n(a) has notified the Minister in writing of their intention to sell or advertise for sale the novel food; and\n(b) has received a written notice from the Minister under paragraph B.28.003(1)(a) or subsection B.28.003(2).\n(2) A notification referred to in paragraph (1)(a) shall be signed by the manufacturer or importer, or a person authorized to sign on behalf of the manufacturer or importer, and shall include the following information:\n(a) the common name under which the novel food will be sold;\n(b) the name and address of the principal place of business of the manufacturer and, if the address is outside Canada, the name and address of the principal place of business of the importer;\n(c) a description of the novel food, together with\n(i) information respecting its development,\n(ii) details of the method by which it is manufactured, prepared, preserved, packaged and stored,\n(iii) details of the major change, if any,\n(iv) information respecting its intended use and directions for its preparation,\n(v) information respecting its history of use as a food in a country other than Canada, if applicable, and\n(vi) information relied on to establish that the novel food is safe for consumption;\n(d) information respecting the estimated levels of consumption by consumers of the novel food;\n(e) the text of all labels to be used in connection with the novel food; and\n(f) the name and title of the person who signed the notification and the date of signing.",
+    "history": "SOR/99-392, s. 1; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.28.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.28.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.28.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.28.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 28 - Novel Foods",
+    "heading": "Pre-Market Notification",
+    "text": "B.28.003\n(1) Within 45 days after receiving a notification referred to in paragraph B.28.002(1)(a), the Minister shall review the information included in the notification and\n(a) if the information establishes that the novel food is safe for consumption, notify the manufacturer or importer in writing that the information is sufficient; or\n(b) if additional information of a scientific nature is necessary in order to assess the safety of the novel food, request in writing that the manufacturer or importer submit that information.\n(2) Within 90 days after receiving the additional information requested under paragraph (1)(b) the Minister shall assess it and, if it establishes that the novel food is safe for consumption, notify the manufacturer or importer in writing that the information is sufficient.",
+    "history": "SOR/99-392, s. 1; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.28.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.28.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Interpretation",
+    "text": "B.29.001\n(1) The following definitions apply in this Division.\nDirectory of SFFT Formats means the document entitled Directory of Supplemented Food Facts Table Formats, published by the Government of Canada on its website, as amended from time to time. (Répertoire des modèles de TRAS)\nDirectory of Supplemented Food Caution Identifier Specifications means the document entitled Directory of Supplemented Food Caution Identifier Specifications, published by the Government of Canada on its website, as amended from time to time. (Répertoire des spécifications sur l’identifiant des aliments supplémentés avec mise en garde)\nfat means all fatty acids expressed as triglycerides. (lipides)\n(2) For the purposes of this Division and subject to subsection (3), the amount of vitamins must be determined in accordance with section D.01.003.\n(3) For the purposes of this Division, the amount in metric units of the following vitamins must be determined in terms of their amount in the supplemented food in accordance with column 5 of the List of Permitted Supplemental Ingredients, as applicable, and expressed in the applicable unit set out in column 3 of the List of Permitted Supplemental Ingredients:\n(a) beta-carotene as a form of vitamin A or retinol, including its derivatives, as a form of vitamin A, or both, if either is a supplemental ingredient; and\n(b) niacin, if it is a supplemental ingredient.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Core Information",
+    "text": "B.29.002\n(1) Except as otherwise provided in this section and sections B.29.003 to B.29.005, B.29.018 and B.29.019, the label of a supplemented food must carry a supplemented food facts table that contains only the information set out in column 1 of the table to this section, expressed using a description set out in column 2, in the unit set out in column 3 and in the manner set out in column 4.\n(2) For the purposes of subsection (1), the serving of stated size set out in the supplemented food facts table, as expressed in a metric unit, must be used as the basis for determining the information appearing in the supplemented food facts table in respect of the energy value of, and the content of nutrients and supplemental ingredients in, the supplemented food.\n(3) Subject to subsection (8), the percentage of the daily value for a vitamin or mineral nutrient shown in the supplemented food facts table in accordance with subsection (1) must be established on the basis of the amount, by weight, of the vitamin or mineral nutrient per serving of stated size of the supplemented food, rounded off in the applicable manner set out in column 4 of the table to this section.\n(4) If the information in respect of six or more of the energy value and nutrients referred to in column 1 of items 2 to 5 and 7 to 15 of the table to this section may be expressed as “0” in the supplemented food facts table in accordance with this section, the supplemented food facts table need only include the following information:\n(a) the serving of stated size;\n(b) the energy value;\n(c) the amount of fat;\n(d) the amount of carbohydrate;\n(e) the amount of protein;\n(f) the amount of any nutrient that is the subject of a representation on the label of the supplemented food, or in any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer of the supplemented food, if the representation expressly or implicitly indicates that the supplemented food has particular nutritional or health-related properties, including any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims or column 1 of the table following section B.01.603 or referred to in section B.01.311, D.01.006 or D.02.004;\n(g) the amount of any added sugar alcohol;\n(h) the amount of any supplemental ingredient;\n(i) the amount of any vitamin or mineral nutrient that is declared as a component of an ingredient, other than flour, of the supplemented food;\n(j) the amount of any nutrient referred to in column 1 of any of items 4, 5, 7, 8, 10, 11 and 13 to 15 of the table to this section that may not be expressed as “0” in the supplemented food facts table;\n(k) the statement “Not a significant source of (naming each nutrient that is omitted from the supplemented food facts table in accordance with this subsection)” or, if the supplemented food meets the condition specified in subsection B.29.010(3), the statement “Not a significant source of other nutrients”;\n(l) the % Daily Value interpretative statement; and\n(m) the “Supplemented with” interpretative statement.\n(5) The supplemented food facts table of a supplemented food that is a single-serving prepackaged product need only include the following information:\n(a) the serving of stated size;\n(b) the energy value;\n(c) the amount of fat;\n(d) the amount of carbohydrate;\n(e) the amount of protein;\n(f) the amount of any nutrient that is the subject of a representation on the label of the supplemented food, or in any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer of the supplemented food, if the representation expressly or implicitly indicates that the supplemented food has particular nutritional or health-related properties, including any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims or column 1 of the table following section B.01.603 or referred to in section B.01.311, D.01.006 or D.02.004;\n(g) the amount of any added sugar alcohol;\n(h) the amount of any supplemental ingredient;\n(i) the amounts of saturated fatty acids and trans fatty acids and the sum of saturated fatty acids and trans fatty acids, if any of the amounts or the sum may not be expressed as “0” in the supplemented food facts table;\n(j) the amount of any nutrient referred to in column 1 of item 8 or 11 of the table to this section that may not be expressed as “0” in the supplemented food facts table;\n(k) the % Daily Value interpretative statement; and\n(l) the “Supplemented with” interpretative statement.\n(6) Subsection (1) does not apply to a supplemented food intended solely for use as an ingredient in the manufacture of other supplemented foods intended for sale to a consumer at the retail level.\n(7) If the supplemented food facts table on the label of a supplemented food corresponds to Figure 6.5(B), 6.6(B), 6.5.1(B), 6.6.1(B), 7.3(B), 7.4(B), 7.3.1(B), 7.4.1(B), 17.2(E) and (F) or 17.2.1(E) and (F) of the Directory of SFFT Formats, the supplemented food facts table is not required to show the % Daily Value interpretative statement or the “Supplemented with” interpretative statement.\n(8) Subject to subsection (10), if a substance has been added as a supplemental ingredient, the amount referred to in item 18 of the table to this section includes the total amount of the substance in the supplemented food, unless otherwise provided in column 3 or 5 of the List of Permitted Supplemental Ingredients.\n(9) If any amount of a nutrient referred to in column 1 of the table to this section has been added as a supplemental ingredient, the amount of the nutrient may only be expressed in the supplemented food facts table in accordance with item 18 of the table to this section.\n(10) If a substance other than a nutrient has been added as a supplemental ingredient and the substance has one or more constituents for which a maximum amount is specified in column 3 of the List of Permitted Supplemental Ingredients, the amount of each constituent set out in the supplemented food facts table must include the total amount of the constituent in the supplemented food, unless otherwise provided in column 3 or 5 of the List of Permitted Supplemental Ingredients.\nThe size is expressed\n(a) in the case of a supplemented food that is a single-serving prepackaged product,\n(i) per package, and\n(ii) in grams or millilitres, in accordance with subparagraph B.01.002A(2)(a)(i) or (ii); and\n(b) in the case of a supplemented food that is a multiple-serving prepackaged product, in the following units set out in column 3B of the Table of Reference Amounts:\n(i) the household measure that applies to the supplemented food, and\n(ii) the metric measure that applies to the supplemented food.\n(1) The size if expressed in a metric unit is rounded off\n(a) if it is less than 10 g or 10 mL, to the nearest multiple of 0.1 g or 0.1 mL; and\n(b) if it is 10 g or more or 10 mL or more, to the nearest multiple of 1 g or 1 mL.\n(2) The size if expressed as a fraction is represented by a numerator and a denominator separated by a line.\n(3) The size must include the word “assorted” if the information in the supplemented food facts table of a prepackaged product containing an assortment of supplemented foods is set out as a composite value.\nThe value is rounded off\n(a) if it is less than 5 Calories,\n(i) if the supplemented food meets the conditions set out in column 2 of item 1 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of energy” set out in column 1, to “0” Calorie, and\n(ii) in all other cases, to the nearest multiple of 1 Calorie;\n(b) if it is 5 Calories or more but not more than 50 Calories, to the nearest multiple of 5 Calories; and\n(c) if it is more than 50 Calories, to the nearest multiple of 10 Calories.\nThe amount is expressed\n(a) in grams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g,\n(i) if the supplemented food meets the conditions set out in column 2 of item 11 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of fat” set out in column 1 and the amounts of saturated fatty acids and trans fatty acids are declared as “0 g” in the supplemented food facts table or are omitted from that table in accordance with subsection B.29.002(4) and no other fatty acids are declared in an amount greater than 0 g, to “0 g”, and\n(ii) in all other cases, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g,\n(i) if the supplemented food meets the conditions set out in column 2 of item 18 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of saturated fatty acids” set out in column 1, to “0 g”, and\n(ii) in all other cases, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g,\n(i) if the supplemented food meets the conditions set out in column 2 of item 22 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of trans fatty acids” set out in column 1, to “0 g”, and\n(ii) in all other cases, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe percentage is rounded off\n(a) if the amounts of saturated fatty acids and trans fatty acids are declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount\n(a) is expressed in milligrams per serving of stated size; and\n(b) may also be expressed as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if the supplemented food meets the conditions set out in column 2 of item 27 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of cholesterol” set out in column 1, to “0 mg”; and\n(b) in all other cases, to the nearest multiple of 5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg,\n(i) if the supplemented food meets the conditions set out in column 2 of item 31 of the Table of Permitted Nutrient Content Statements and Claims for the subject “free of sodium or salt” set out in column 1, to “0 mg”, and\n(ii) in all other cases, to the nearest multiple of 1 mg;\n(b) if it is 5 mg or more but not more than 140 mg, to the nearest multiple of 5 mg; and\n(c) if it is more than 140 mg, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in grams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in grams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to the nearest multiple of 0.1 g; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed in\n(a) the applicable unit referred to in column 3 of the List of Permitted Supplemental Ingredients, per serving of stated size; and\n(b) in the case of a nutrient with a daily value, as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off to the nearest whole number and expressed in the manner set out in column 3 and, if applicable, column 5 of the List of Permitted Supplemental Ingredients.\n(2) Unless otherwise provided in column 5 of the List of Permitted Supplemental Ingredients, the percentage is rounded off\n(a) if the amount declared in the applicable unit referred to in column 3 of the List of Permitted Supplemental Ingredients is “0”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Additional Information",
+    "text": "B.29.003\n(1) Subject to subsection (2), the supplemented food facts table may also contain information set out in column 1 of the table to this section.\n(2) This section does not apply in respect of a vitamin or mineral nutrient that is set out in the supplemented food facts table in accordance with subsection B.29.002(1) if any amount of that vitamin or mineral nutrient has been added as a supplemental ingredient.\n(3) If information set out in column 1 of the table to this section is included in the supplemented food facts table, it must be expressed using a description set out in column 2, in the unit set out in column 3 and in the manner set out in column 4.\n(4) For the purposes of subsection (3), the serving of stated size set out in the supplemented food facts table, as expressed in a metric unit, must be used as the basis for determining the information appearing in the supplemented food facts table in respect of the energy value and nutrient content of the supplemented food.\n(5) The percentage of the daily value for a vitamin or mineral nutrient shown in the supplemented food facts table in accordance with subsection (3) must be established on the basis of the amount, by weight, of the vitamin or mineral nutrient per serving of stated size for the supplemented food, rounded off in the applicable manner set out in column 4 of the table to this section.\n(6) The amount of omega-6 polyunsaturated fatty acids, omega-3 polyunsaturated fatty acids and monounsaturated fatty acids must be shown in the supplemented food facts table if\n(a) the amount of any of those groups of fatty acids or the amount of polyunsaturated fatty acids is shown in the supplemented food facts table or on the label of the supplemented food or in any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer of the supplemented food; or\n(b) the amount of any specific fatty acid is shown on the label of the supplemented food or in any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer of the supplemented food.\n(7) If the label of the supplemented food, or any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer, contains a representation, express or implied, that includes information that is set out in column 1 of the table to this section, that information must also be shown in the supplemented food facts table.\n(8) The supplemented food facts table must show the amount of any added sugar alcohol.\n(9) The supplemented food facts table must show the amount of any vitamin or mineral nutrient that is declared as a component of an ingredient, other than flour.\n(10) If information set out in column 1 of the table to this section is included in the supplemented food facts table, it must be shown\n(a) in English and French; or\n(b) in one of those languages, if, in accordance with subsection B.01.012(3), the information that is required by these Regulations to be shown on the label may be shown in that language only and is shown on the label in that language.\n(1) The quantity is rounded off\n(a) if it is less than 2, to the nearest multiple of 1;\n(b) if it is between 2 and 5, to the nearest multiple of 0.5; and\n(c) if it is more than 5, to the nearest multiple of 1.\n(2) If a quantity is rounded off, it must be preceded by the word “about”.\n(3) If the product is of a random weight, the quantity may be declared as “varied”.\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(1) If the supplemented food facts table includes the amount of polyunsaturated fatty acids: “Omega-6”, “Omega-6 Polyunsaturated Fat”, “Omega-6 Polyunsaturated Fatty Acids”, “Omega-6 Polyunsaturates” or “Omega-6 Polyunsaturated”\n(2) In all other cases: “Omega-6 Polyunsaturated Fat”, “Omega-6 Polyunsaturated Fatty Acids”, “Omega-6 Polyunsaturates” or “Omega-6 Polyunsaturated”\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(1) If the supplemented food facts table includes the amount of polyunsaturated fatty acids: “Omega-3”, “Omega-3 Polyunsaturated Fat”, “Omega-3 Polyunsaturated Fatty Acids”, “Omega-3 Polyunsaturates” or “Omega-3 Polyunsaturated”\n(2) In all other cases: “Omega-3 Polyunsaturated Fat”, “Omega-3 Polyunsaturated Fatty Acids”, “Omega-3 Polyunsaturates” or “Omega-3 Polyunsaturated”\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 1 g, to the nearest multiple of 0.1 g;\n(b) if it is 1 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(1) If the supplemented food contains only one type of sugar alcohol: “Sugar Alcohol”, “Polyol” or “(naming the sugar alcohol)”\n(2) In all other cases: “Sugar Alcohols” or “Polyols”\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to “0 g”; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 µg, to “0 µg”;\n(b) if it is 5 µg or more but less than 50 µg, to the nearest multiple of 10 µg;\n(c) if it is 50 µg or more but less than 250 µg, to the nearest multiple of 50 µg; and\n(d) if it is 250 µg or more, to the nearest multiple of 100 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.1 mg, to “0 mg”;\n(b) if it is 0.1 mg or more but less than 1 mg, to the nearest multiple of 0.2 mg;\n(c) if it is 1 mg or more but less than 5 mg, to the nearest multiple of 0.5 mg; and\n(d) if it is 5 mg or more, to the nearest multiple of 1 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.1 µg, to “0 µg”;\n(b) if it is 0.1 µg or more but less than 1 µg, to the nearest multiple of 0.2 µg;\n(c) if it is 1 µg or more but less than 5 µg, to the nearest multiple of 0.5 µg; and\n(d) if it is 5 µg or more, to the nearest multiple of 1 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms of dietary folate equivalents (DFE) per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 µg DFE, to “0 µg DFE”;\n(b) if it is 1 µg DFE or more but less than 10 µg DFE, to the nearest multiple of 2 µg DFE;\n(c) if it is 10 µg DFE or more but less than 50 µg DFE, to the nearest multiple of 5 µg DFE; and\n(d) if it is 50 µg DFE or more, to the nearest multiple of 10 µg DFE.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg DFE”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 µg, to “0 µg”;\n(b) if it is 0.005 µg or more but less than 0.05 µg, to the nearest multiple of 0.01 µg;\n(c) if it is 0.05 µg or more but less than 0.25 µg, to the nearest multiple of 0.025 µg; and\n(d) if it is 0.25 µg or more, to the nearest multiple of 0.05 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.01 mg, to “0 mg”;\n(b) if it is 0.01 mg or more but less than 0.1 mg, to the nearest multiple of 0.02 mg;\n(c) if it is 0.1 mg or more but less than 0.5 mg, to the nearest multiple of 0.05 mg; and\n(d) if it is 0.5 mg or more, to the nearest multiple of 0.1 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 mg, to “0 mg”;\n(b) if it is 1 mg or more but less than 10 mg, to the nearest multiple of 2 mg;\n(c) if it is 10 mg or more but less than 50 mg, to the nearest multiple of 5 mg; and\n(d) if it is 50 mg or more, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 µg, to “0 µg”;\n(b) if it is 1 µg or more but less than 10 µg, to the nearest multiple of 2 µg;\n(c) if it is 10 µg or more but less than 50 µg, to the nearest multiple of 5 µg; and\n(d) if it is 50 µg or more, to the nearest multiple of 10 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 1 mg, to “0 mg”;\n(b) if it is 1 mg or more but less than 10 mg, to the nearest multiple of 2 mg;\n(c) if it is 10 mg or more but less than 50 mg, to the nearest multiple of 5 mg; and\n(d) if it is 50 mg or more, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to “0 mg”;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.1 µg, to “0 µg”;\n(b) if it is 0.1 µg or more but less than 1 µg, to the nearest multiple of 0.2 µg;\n(c) if it is 1 µg or more but less than 5 µg, to the nearest multiple of 0.5 µg; and\n(d) if it is 5 µg or more, to the nearest multiple of 1 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.0015 mg, to “0 mg”;\n(b) if it is 0.0015 mg or more but less than 0.025 mg, to the nearest multiple of 0.002 mg;\n(c) if it is 0.025 mg or more but less than 0.05 mg, to the nearest multiple of 0.005 mg; and\n(d) if it is 0.05 mg or more, to the nearest multiple of 0.01 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.005 mg, to “0 mg”;\n(b) if it is 0.005 mg or more but less than 0.05 mg, to the nearest multiple of 0.01 mg;\n(c) if it is 0.05 mg or more but less than 0.25 mg, to the nearest multiple of 0.025 mg; and\n(d) if it is 0.25 mg or more, to the nearest multiple of 0.05 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in micrograms per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 0.05 µg, to “0 µg”;\n(b) if it is 0.05 µg or more but less than 0.5 µg, to the nearest multiple of 0.1 µg;\n(c) if it is 0.5 µg or more but less than 2.5 µg, to the nearest multiple of 0.25 µg; and\n(d) if it is 2.5 µg or more, to the nearest multiple of 0.5 µg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 µg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per serving of stated size; and\n(b) as a percentage of the daily value per serving of stated size.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to “0 mg”;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Supplemented Foods for Use in Manufacturing Other Supplemented Foods",
+    "text": "B.29.004\n(1) This section applies to a supplemented food intended solely for use as an ingredient in the manufacture of other supplemented foods intended for sale to a consumer at the retail level.\n(2) It is prohibited to sell the supplemented food unless the information referred to in subsection (3) in respect of the supplemented food is provided in writing and accompanies the supplemented food when it is delivered to the purchaser.\n(3) The information\n(a) must include the information that would, but for subsection B.29.002(6), be required by sections B.29.002 and B.29.003 to be included in a supplemented food facts table;\n(b) may include other information that is permitted by section B.29.003 to be included in that supplemented food facts table; and\n(c) must be expressed in accordance with sections B.29.002 and B.29.003, subject to the following modifications, namely,\n(i) information in respect of supplemental ingredients must be expressed according to the applicable unit referred to in column 3 of the List of Permitted Supplemental Ingredients,\n(A) per gram or 100 g of the supplemented food, if the net quantity of the supplemented food is declared on the label by weight or by count, or\n(B) per millilitre or 100 mL of the supplemented food, if the net quantity of the supplemented food is declared on the label by volume,\n(ii) information — other than in respect of supplemental ingredients — for vitamins referred to in subsection D.01.002(1) must be expressed in the applicable unit referred to in subsection D.01.003(1) and for mineral nutrients referred to in paragraphs D.02.001(1)(a) to (j), (l) to (n) and (p) must be expressed in milligrams for sodium, potassium, calcium, phosphorus, magnesium, iron, zinc, chloride, copper and manganese and in micrograms for iodide, chromium, selenium and molybdenum,\n(A) per gram or 100 g of the supplemented food, if the net quantity of the supplemented food is declared on the label by weight or by count, or\n(B) per millilitre or 100 mL of the supplemented food, if the net quantity of the supplemented food is declared on the label by volume,\n(iii) information for other nutrients and the energy value set out in column 1 of the table to section B.29.002 or the table to section B.29.003 must be expressed in the units referred to in column 3,\n(A) per gram or 100 g of the supplemented food, if the net quantity of the supplemented food is declared on the label by weight or by count, or\n(B) per millilitre or 100 mL of the supplemented food, if the net quantity of the supplemented food is declared on the label by volume,\n(iv) percentages of daily values and information on servings of stated size may be omitted, and\n(v) the information must be stated with a degree of precision that corresponds to the accuracy of the analytical methodology used to produce the information.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.005",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Basis of Information",
+    "text": "B.29.005\n(1) Subject to subsections (2) to (5), the information in the supplemented food facts table must be set out only on the basis of the supplemented food as offered for sale.\n(2) If a prepackaged product contains an assortment of supplemented foods of the same type and the typical serving consists of only one of those supplemented foods, the information in the supplemented food facts table must be set out\n(a) on the basis of each of the supplemented foods contained in the prepackaged product, if the information set out in column 1 of the table to section B.29.002 for each of those supplemented foods is different; or\n(b) on the basis of one of the supplemented foods contained in the prepackaged product, if the information set out in column 1 of the table to section B.29.002 for each of those supplemented foods is the same.\n(3) If a prepackaged product contains an assortment of supplemented foods of the same type and the typical serving consists of more than one of those supplemented foods, the information in the supplemented food facts table must be set out for each of the supplemented foods contained in the prepackaged product or as a composite value.\n(4) If a supplemented food is to be prepared in accordance with directions provided in or on the package or is commonly combined with other ingredients or another food or cooked before being consumed, the supplemented food facts table may also set out information for the supplemented food as prepared, in which case\n(a) the supplemented food facts table must set out the following information for the supplemented food as prepared, namely,\n(i) except in the case described in subparagraph (ii), the amount of the supplemented food expressed using the unit referred to in column 3 of subparagraph 1(b)(i) of the table to section B.29.002 as “about (naming the serving size)” or “about (naming the serving size) prepared” and, if applicable, in the manner specified in column 4 of subitems 1(1) and (2),\n(ii) if the supplemented food is commonly served combined with another food, the amount of the other food expressed using the unit referred to in column 3 of subparagraph 1(b)(i) of the table to section B.29.002,\n(iii) the energy value, expressed using a description set out in column 2 of item 2 of the table to section B.29.002, in the unit set out in column 3 and in the manner set out in column 4,\n(iv) the information set out in column 1 of items 3, 6 to 8, 10, 11 and 13 to 15 of the table to section B.29.002 and in column 1 of items 11 to 34 of the table to section B.29.003 that is declared as a percentage of the daily value in the supplemented food facts table for the supplemented food as sold, expressed using a description set out in column 2 of those tables, as a percentage of the daily value per serving of stated size and in the manner specified in column 4 of those tables, and\n(v) the information referred to in column 1 of item 18 of the table to section B.29.002, expressed using the description referred to in column 2, in the unit referred to in column 3 and in the manner referred to in column 4; and\n(b) the supplemented food facts table may also set out the following information for the added ingredients or the other food, if it is declared in the supplemented food facts table for the supplemented food as sold, namely,\n(i) the information set out in column 1 of items 3 to 5 and 7 to 12 of the table to section B.29.002, expressed using a description set out in column 2, in milligrams for the information set out in column 1 of items 7 and 8 and in grams for the information set out in column 1 of items 3 to 5 and 9 to 12 and in the manner specified in column 4,\n(ii) the information set out in column 1 of items 3 to 10 of the table to section B.29.003, expressed using a description set out in column 2, in grams and in the manner specified in column 4, and\n(iii) the information set out in column 1 of item 2 of the table to section B.29.002, expressed using a description set out in column 2, in the unit set out in column 3 per serving of stated size of the supplemented food as prepared, and in the manner specified in column 4.\n(5) The information in the supplemented food facts table may also be set out on the basis of other amounts of the supplemented food that reflect different uses or different units of measurement of the supplemented food, in which case\n(a) the supplemented food facts table must set out the following information for each of the other amounts of the supplemented food, namely,\n(i) the amount of the supplemented food expressed in a household measure and a metric measure and in the manner specified in column 4 of subitems 1(1) and (2) of the table to section B.29.002,\n(ii) the energy value, expressed using a description set out in column 2 of item 2 of the table to section B.29.002, in the unit set out in column 3 and in the manner set out in column 4,\n(iii) the information set out in column 1 of items 3, 6 to 8, 10, 11 and 13 to 15 of the table to section B.29.002 and in column 1 of items 11 to 34 of the table to section B.29.003 that is declared as a percentage of the daily value in the supplemented food facts table for the first amount of the supplemented food for which information is declared, expressed using a description set out in column 2 of those tables, as a percentage of the daily value per serving of stated size and in the manner specified in column 4 of those tables, and\n(iv) the information referred to in column 1 of item 18 of the table to section B.29.002, expressed using the description referred to in column 2, the unit referred to in column 3 and in the manner referred to in column 4; and\n(b) if the supplemented food facts table is set out in a version of the aggregate format specified in section B.29.015, it must also set out the following information for each of the other amounts of the supplemented food, if that information is declared in the supplemented food facts table for the first amount of the supplemented food for which information is declared, namely,\n(i) the information set out in column 1 of items 3 to 5 and 7 to 15 of the table to section B.29.002, expressed using a description set out in column 2, in milligrams for the information set out in column 1 of items 7, 8 and 13 to 15, and in grams for the information set out in column 1 of items 3 to 5 and 9 to 12 and in the manner specified in column 4, and\n(ii) the information set out in column 1 of items 3 to 34 of the table to section B.29.003, expressed using a description set out in column 2, in micrograms for the information set out in column 1 of items 11, 13, 15, 21, 22, 26, 29, 32 and 33, in micrograms of dietary folate equivalents for the information set out in column 1 of item 20, in milligrams for the information set out in column 1 of items 12, 14, 16 to 19, 23 to 25, 27, 28, 30, 31 and 34, and in grams for the information set out in column 1 of items 3 to 10 and in the manner specified in column 4.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.006",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Presentation of Supplemented Food Facts Table",
+    "text": "B.29.006\n(1) Subject to subsections (2) to (7), the supplemented food facts table must be presented in accordance with the format specified in the applicable figure in the Directory of SFFT Formats, having regard to matters such as order of presentation, dimensions, spacing and the use of upper and lower case letters and bold type.\n(2) The characters and rules in the supplemented food facts table must be displayed in a single colour that is a visual equivalent of 100% solid black type on a white background or on a uniform neutral background with a maximum 5% tint of colour.\n(3) The characters in the supplemented food facts table\n(a) must be displayed in a single standard sans serif font that is not decorative and in such a manner that the characters never touch each other or the rules; and\n(b) may be displayed with larger dimensions than those specified in the applicable figure in the Directory of SFFT Formats if all the characters in the table are enlarged in a uniform manner.\n(4) The type size shown in parentheses for a version referred to in a table to sections B.29.009 to B.29.015 is the minimum type size that may be used in a supplemented food facts table to show nutrients and supplemental ingredients set out in the tables to sections B.29.002 and B.29.003 in accordance with that version.\n(5) A rule that is specified in the applicable figure in the Directory of SFFT Formats as being a 1 point rule or a 2 point rule may be displayed with larger dimensions in the supplemented food facts table.\n(6) The information in the supplemented food facts table must be in accordance with subsections B.29.001(2) and (3) and sections B.29.002, B.29.003 and B.29.005.\n(7) In a supplemented food facts table consisting of a table in both English and French, the order of languages may be reversed from the order shown in the applicable figure in the Directory of SFFT Formats.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.007",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Location of Supplemented Food Facts Table",
+    "text": "B.29.007\n(1) Subject to subsection (2), the supplemented food facts table must be displayed\n(a) in a table in English and a table in French on the same continuous surface of the available display surface;\n(b) in a table in both English and French on a continuous surface of the available display surface; or\n(c) in a table in English on a continuous surface of the available display surface and a table in French on another continuous surface of the available display surface that is of the same size and prominence as the first surface.\n(2) If, in accordance with subsection B.01.012(3), the information required by these Regulations may be shown on the label of a supplemented food in English only or in French only and is shown in that language, the supplemented food facts table may be displayed on the label in a table in that language only on a continuous surface of the available display surface.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.008",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Orientation of Supplemented Food Facts Table",
+    "text": "B.29.008\n(1) Subject to subsection (2), the supplemented food facts table must be oriented in the same manner as other information appearing on the label of a supplemented food.\n(2) If a version of a supplemented food facts table cannot be oriented in the same manner as other information appearing on the label, it must be oriented in another manner if there is sufficient space to do so and the food contained in the package does not leak out and is not damaged when the package is turned over.\n(3) Subsection (1) does not apply in respect of a supplemented food facts table that is set out on the top or bottom of a package.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.009",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Standard and Horizontal Formats",
+    "text": "B.29.009\n(1) This section applies to a supplemented food unless any of sections B.29.010 to B.29.015 applies to it.\n(2) Subject to subsection (3), the supplemented food facts table must be set out in a version listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, a supplemented food facts table in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out in\n(a) the bilingual standard format in accordance with Figure 3.5(B), 3.6(B) or 3.7(B) of the Directory of SFFT Formats;\n(b) the bilingual horizontal format in accordance with Figure 4.3(B), 4.4(B) or 4.5(B) of the Directory of SFFT Formats;\n(c) the linear format in accordance with Figures 16.1(E) and (F) or 16.2(E) and (F) of the Directory of SFFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table; or\n(e) a manner described in section B.29.017.\n(4) For the purposes of this section, in determining whether a version of a supplemented food facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, the supplemented food facts table must include only the information that is required by these Regulations to be included in that table.\n(5) Despite subsections (2) and (3), if the supplemented food facts table is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in paragraph (3)(a), (b) or (c) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.010",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Simplified Formats",
+    "text": "B.29.010\n(1) This section applies to a supplemented food if it satisfies the condition set out in subsection B.29.002(4) and its supplemented food facts table includes only the information referred to in paragraphs B.29.002(4)(a) to (m).\n(2) Subject to subsection (3), the supplemented food facts table must be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, a supplemented food facts table containing only the information referred to in paragraphs B.29.002(4)(a) to (m) in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out in\n(a) the bilingual simplified standard format in accordance with Figure 6.5(B) or 6.6(B) of the Directory of SFFT Formats;\n(b) the bilingual simplified horizontal format in accordance with Figure 7.3(B) or 7.4(B) of the Directory of SFFT Formats;\n(c) the simplified linear format in accordance with Figures 17.1(E) and (F) or 17.2(E) and (F) of the Directory of SFFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table; or\n(e) a manner described in section B.29.017.\n(4) Despite subsections (2) and (3), if the supplemented food facts table is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in paragraph (3)(a), (b) or (c) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.011",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Simplified Formats — Supplemented Foods that are Single-serving Prepackaged Products",
+    "text": "B.29.011\n(1) This section applies to a supplemented food that is a single-serving prepackaged product, whose supplemented food facts table includes only the information referred to in paragraphs B.29.002(5)(a) to (l).\n(2) Subject to subsection (3), the supplemented food facts table of the supplemented food that is a single-serving prepackaged product must be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(3) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the supplemented food that is a single-serving prepackaged product, a supplemented food facts table containing only the information referred to in paragraphs B.29.002(5)(a) to (l) in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out in\n(a) the bilingual simplified standard format in accordance with Figure 6.5.1(B) or 6.6.1(B) of the Directory of SFFT Formats;\n(b) the bilingual simplified horizontal format in accordance with Figure 7.3.1(B) or 7.4.1(B) of the Directory of SFFT Formats;\n(c) the simplified linear format in accordance with Figures 17.1.1(E) and (F) or 17.2.1(E) and (F) of the Directory of SFFT Formats;\n(d) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table; or\n(e) a manner described in section B.29.017.\n(4) Despite subsections (2) and (3), if the supplemented food facts table of the supplemented food that is a single-serving prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in paragraph (3)(a), (b) or (c) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.012",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Dual Format — Supplemented Foods Requiring Preparation",
+    "text": "B.29.012\n(1) Subject to subsection (2), if the supplemented food facts table includes information referred to in subsection B.29.005(4), the supplemented food facts table must be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, a supplemented food facts table in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out in\n(a) the bilingual dual format in accordance with Figure 9.5(B) or 9.6(B) of the Directory of SFFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table.\n(3) For the purposes of this section, in determining whether a version of a supplemented food facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, the supplemented food facts table must include only the information that is required by these Regulations to be included in the table, together with the information referred to in subsection B.29.005(4).\n(4) Despite subsections (1) and (2), if the supplemented food facts table is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in paragraph (2)(a) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.013",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Aggregate Format — Different Kinds of Supplemented Foods",
+    "text": "B.29.013\n(1) Subject to subsection (2), if the supplemented food facts table of a prepackaged product containing an assortment of supplemented foods includes separate information for each supplemented food as provided in paragraph B.29.005(2)(a) or subsection B.29.005(3), the supplemented food facts table must be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, a supplemented food facts table in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out\n(a) in the case of a prepackaged product described in paragraph B.29.005(2)(a), in\n(i) the bilingual aggregate format in accordance with Figure 11.5(B) or 11.6(B) of the Directory of SFFT Formats,\n(ii) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table, or\n(iii) a manner described in section B.29.017; or\n(b) in the case of a prepackaged product described in subsection B.29.005(3), in\n(i) the bilingual aggregate format in accordance with Figure 11.5(B) or 11.6(B) of the Directory of SFFT Formats, or\n(ii) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table.\n(3) For the purposes of this section, in determining whether a version of a supplemented food facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the prepackaged product, the supplemented food facts table must include only the information that is required by these Regulations to be included for each supplemented food for which separate information is set out in the table.\n(4) Despite subsections (1) and (2), if the supplemented food facts table of the prepackaged product is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in subparagraph (2)(b)(i) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.014",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Dual Format — Different Amounts of Supplemented Food",
+    "text": "B.29.014\n(1) Subject to subsection (2), if the supplemented food facts table includes separate information for different amounts of the supplemented food as provided in paragraph B.29.005(5)(a) without including the information referred to in paragraph B.29.005(5)(b), the supplemented food facts table must be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, a supplemented food facts table in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out in\n(a) the bilingual dual format in accordance with Figure 13.5(B) or 13.6(B) of the Directory of SFFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table.\n(3) For the purposes of this section, in determining whether a version of a supplemented food facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, the supplemented food facts table must include only the information that is required by these Regulations to be included for each amount of the supplemented food for which separate information is set out in the table.\n(4) Despite subsections (1) and (2), if the supplemented food facts table is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in paragraph (2)(a) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.015",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Aggregate Format — Different Amounts of Supplemented Food",
+    "text": "B.29.015\n(1) Subject to subsection (2), if the supplemented food facts table includes separate information for different amounts of the supplemented food as provided in paragraphs B.29.005(5)(a) and (b), the supplemented food facts table must be set out in a version that is listed in column 1 of the table to this section and in respect of which the condition specified in column 2 is satisfied.\n(2) If it is not possible to display, in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, a supplemented food facts table in any of the versions that is listed in column 1 of the table to this section, the supplemented food facts table must be set out in\n(a) the bilingual aggregate format in accordance with Figure 15.5(B) or 15.6(B) of the Directory of SFFT Formats; or\n(b) a version that is listed in column 1 of the table to this section, even though more than 15% of the available display surface would be required to display the supplemented food facts table.\n(3) For the purposes of this section, in determining whether a version of a supplemented food facts table cannot be displayed in accordance with these Regulations on 15% or less of the available display surface of the supplemented food, the supplemented food facts table must include only the information that is required by these Regulations to be included for each amount of the supplemented food for which separate information is set out in the table.\n(4) Despite subsections (1) and (2), if the supplemented food facts table of the supplemented food is set out on a tag attached to an ornamental container or a tag attached to a package to which a label cannot be physically applied or on which information cannot be legibly set out and easily viewed by the purchaser or consumer under the customary conditions of purchase, it must be set out in a version that is described in paragraph (2)(a) or that is listed in column 1 of the table to this section, without regard to any condition specified in column 2.\nTABLE\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 8 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points)\n(nutrients and supplemental ingredients to be shown in a type size of not less than 7 points (condensed))\n(nutrients and supplemental ingredients to be shown in a type size of not less than 6 points (condensed))",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.016",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Presentation of Additional Information",
+    "text": "B.29.016\n(1) If information referred to in column 1 of the table to section B.29.003 is included in a supplemented food facts table that is set out in a version consisting of a table in English and a table in French or a table in English or French, that information must be displayed\n(a) in accordance with the order of presentation, the use of indents and the presentation of footnotes illustrated in Figures 18.1(E) and (F) of the Directory of SFFT Formats; and\n(b) in respect of matters other than those referred to in paragraph (a), in accordance with the format that is specified in the applicable figure in the Directory of SFFT Formats.\n(2) If information referred to in column 1 of the table to section B.29.003 is included in a supplemented food facts table that is set out in a version consisting of a table in both English and French, that information must be displayed\n(a) in accordance with the order of presentation, the use of indents and the presentation of footnotes illustrated in Figure 19.1(B) of the Directory of SFFT Formats; and\n(b) in respect of matters other than those referred to in paragraph (a), in accordance with the format that is specified in the applicable figure in the Directory of SFFT Formats.\n(3) Despite paragraph (1)(a), the use of indents illustrated in Figures 18.1(E) and (F) of the Directory of SFFT Formats is not applicable if information referred to in column 1 of the table to section B.29.003 is set out in the linear format referred to in paragraph B.29.009(3)(c) or the simplified linear format referred to in paragraph B.29.010(3)(c).",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.017",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Alternative Methods of Presentation",
+    "text": "B.29.017\n(1) Despite section A.01.016 and subject to subsection (2), a supplemented food facts table that meets the conditions specified in subsection B.29.009(3), B.29.010(3) or B.29.011(3) or paragraph B.29.013(2)(a) may be set out on\n(a) a tag attached to the package;\n(b) a package insert;\n(c) the inner side of a label;\n(d) a fold-out label; or\n(e) an outer sleeve, overwrap or collar.\n(2) The supplemented food facts table must not be set out in a manner described in paragraph (1)(b) or (c) if the label of the supplemented food is required to show a list of cautionary statements.\n(3) If the supplemented food facts table is set out in a manner described in paragraph (1)(b) or (c), the outer side of the label of the package must indicate in a type size of not less than 8 points where the supplemented food facts table is located.\n(4) If the supplemented food facts table is set out in a manner described in subsection (1), it must be set out\n(a) in the case of a supplemented food described in subsection B.29.009(3), in a version that is described in paragraph B.29.009(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.29.009;\n(b) in the case of a supplemented food described in subsection B.29.010(3), in a version that is described in paragraph B.29.010(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.29.010;\n(c) in the case of a supplemented food described in subsection B.29.011(3), in a version that is described in paragraph B.29.011(3)(a), (b) or (c) or that is listed in column 1 of the table to section B.29.011; and\n(d) in the case of a prepackaged product containing an assortment of supplemented foods described in paragraph B.29.013(2)(a), in a version that is described in subparagraph B.29.013(2)(a)(i) or that is listed in column 1 of the table to section B.29.013.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.018",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Small Packages",
+    "text": "B.29.018\n(1) Despite section A.01.016 and subject to subsection (2), if the available display surface of a supplemented food is less than 100 cm2, the label of the supplemented food need not carry a supplemented food facts table if the outer side of the label contains an indication of how a purchaser or consumer may obtain the information that would otherwise be required to be set out in a supplemented food facts table on the label of the supplemented food.\n(2) Subsection (1) does not apply to a supplemented food\n(a) if the label of the supplemented food is required to show a list of cautionary statements; or\n(b) that is the subject of any of the following representations on the label of the supplemented food or in any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer of the supplemented food:\n(i) any declaration of the supplemented food’s energy value or the amount of a nutrient or supplemental ingredient contained in the supplemented food,\n(ii) any representation that expressly or implicitly indicates that the supplemented food or any substance it contains has particular nutritional or health-related properties, including any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims or column 1 of the table following section B.01.603 or referred to in section B.01.311, D.01.006 or D.02.004, and\n(iii) any health-related statement, name, logo, symbol, seal of approval or mark.\n(3) Despite paragraph (2)(b), subsection (1) applies to a supplemented food that meets the conditions set out in column 2 of item 37 of the Table of Permitted Nutrient Content Statements and Claims for the subject “Free of sugars” set out in column 1 if\n(a) the supplemented food is not the subject of any representation referred to in paragraph (2)(b) other than\n(i) a statement or claim set out in column 4 of item 37 of the Table of Permitted Nutrient Content Statements and Claims for the subject “Free of sugars” set out in column 1,\n(ii) the energy value of the supplemented food expressed in Calories per serving of stated size, and\n(iii) the amount of sugar alcohols expressed in grams per serving of stated size;\n(b) the statement or claim set out in column 4 of item 37 of the Table of Permitted Nutrient Content Statements and Claims for the subject “Free of sugars” set out in column 1 and that appears on the label is\n(i) legibly set out on the principal display panel,\n(ii) in lower case letters except for the first letter of each word of the statement or claim, which may be an upper case letter,\n(iii) of at least the same size and prominence as the letters used in the numerical portion of the declaration of net quantity as required under paragraph 229(1)(a) and subsections 229(2) and (3) of the Safe Food for Canadians Regulations, and\n(iv) displayed in a colour contrasting with the background of the label;\n(c) the energy value of the supplemented food expressed in Calories per serving of stated size and the amount of sugar alcohols expressed in grams per serving of stated size are shown immediately after whichever of the following elements appears last on the label:\n(i) the list of ingredients,\n(ii) a food allergen source, gluten source and added sulphites statement as defined in subsection B.01.010.1(1),\n(iii) a declaration referred to in subsection B.01.010.4(1), or\n(iv) any statement referred to in subsection B.16.016(1); and\n(d) the label of the supplemented food is not required to show a list of cautionary statements.\n(4) An indication referred to in subsection (1)\n(a) must be set out in a type size of not less than 8 points;\n(b) must include a postal address, website address or toll-free telephone number; and\n(c) must be\n(i) in English and French, or\n(ii) in one of those languages, if, in accordance with subsection B.01.012(3), the information that is required by these Regulations to be shown on the label of the supplemented food may be shown in that language only and is shown on the label in that language.\n(5) The manufacturer of the supplemented food must provide the information referred to in subsection (1) to a purchaser or consumer on request\n(a) without charge;\n(b) in the following manner, namely,\n(i) in the official language in which the information is requested or, if specified by the purchaser or consumer, in both official languages, or\n(ii) in one of the official languages, if, in accordance with subsection B.01.012(3), the information that is required by these Regulations to be shown on the label of the supplemented food may be shown in that language only and is shown on the label in that language; and\n(c) in the form of a supplemented food facts table that is set out\n(i) in a format, other than a horizontal format, that is specified in any of sections B.29.009 to B.29.015 and that would otherwise be carried on the label of the supplemented food in accordance with these Regulations, and\n(ii) in a version of that format that is listed in column 1 of item 1 of any Part of the table to the applicable section referred to in subparagraph (i).",
+    "history": "SOR/2022-169, s. 21; SOR/2024-244, s. 148",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.019",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Small Packages",
+    "text": "B.29.019 If a supplemented food has an available display surface of less than 100 cm2 and has a supplemented food facts table on its label, the supplemented food facts table need only include\n(a) the serving of stated size;\n(b) the information referred to in column 1 of the table to section B.29.002 or the table to section B.29.003 in respect of the energy value of the supplemented food and the amount of any nutrient or supplemental ingredient that is the subject of a representation on the label of the supplemented food, or in any advertisement for the supplemented food that is made or placed by or on the direction of the manufacturer of the supplemented food, if the representation expressly or implicitly indicates that the supplemented food has particular nutritional or health-related properties, including any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims or column 1 of the table following section B.01.603 or referred to in section B.01.311, D.01.006 or D.02.004;\n(c) the amount of any added sugar alcohol;\n(d) the amount of any saturated fat, sugars or sodium if the amount meets or exceeds the applicable threshold set out in columns 2, 3, 5 or 6 of the table to section B.01.350; and\n(e) the amount of any supplemental ingredient for which a cautionary statement set out in the list of cautionary statements is applicable.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.020",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Cautionary Statements",
+    "text": "B.29.020\n(1) Every applicable cautionary statement set out in column 4 of the List of Permitted Supplemental Ingredients in respect of the supplemental ingredients contained in a supplemented food must be shown\n(a) in a list on the label of the supplemented food;\n(b) grouped together and introduced by the title, in bold type,\n(i) “Caution”, “Caution:” or “Caution :” in the English version, and\n(ii) “Attention”, “Attention :” or “Attention:” in the French version;\n(c) without any intervening printed, written or graphic material appearing between the title and the first cautionary statement;\n(d) in regular or bold type;\n(e) in lower case letters, except that upper case letters must be used to show the first letter of each cautionary statement; and\n(f) separated by a bullet point or comma.\n(2) The list of cautionary statements must be shown in a manner that clearly differentiates it on the label by means of one or both of\n(a) graphics in the form of a solid-line border around the list or one or more solid lines appearing immediately above, below or at the sides of the list that are the same colour as that of the type used to show the information referred to in subsection B.01.008.1(1); and\n(b) a background colour that creates a contrast between the background colour of the list and the background colour used on the adjacent surface of the label, other than the surface used to display\n(i) a list of ingredients,\n(ii) a food allergen source, gluten source and added sulphites statement as defined in subsection B.01.010.1(1),\n(iii) a declaration referred to in subsection B.01.010.4(1),\n(iv) any statement referred to in subsection B.16.016(1),\n(v) a nutrition facts table, or\n(vi) a supplemented food facts table.\n(3) The list of cautionary statements must be shown on the label without any intervening printed, written or graphic material,\n(a) in English and French, adjacent to each linguistic version of the supplemented food facts table appearing in the same language, if there are separate English and French versions of the table;\n(b) in English and French, adjacent to a bilingual version of the supplemented food facts table, with one linguistic version of the list following the other linguistic version; or\n(c) in English or French, adjacent to the supplemented food facts table in the same language, if, in accordance with subsection B.01.012(3), the information required by these Regulations to be shown on the label may be shown in that language only and is shown on the label in that language.\n(4) If the English and French versions of a list of cautionary statements appear on the label, they must be displayed on a continuous surface of the label’s available display surface, but need not be on the same continuous surface of the label’s available display surface.\n(5) If the English and French versions of a list of cautionary statements appear on the same continuous surface of the label, the version that follows the other version must not begin on the same line as that on which the other version ends, unless the available display surface is less than 100 cm2.",
+    "history": "SOR/2022-169, s. 21; SOR/2024-244, s. 149",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.021",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Presentation",
+    "text": "B.29.021\n(1) The principal display panel of a supplemented food must carry the supplemented food caution identifier that is set out in Schedule K.2 if a list of cautionary statements is shown on the label of the supplemented food.\n(2) The supplemented food caution identifier must be displayed in black and white and must be in accordance with the identifier set out in Schedule K.2.\n(3) Subject to subsection (4), the supplemented food caution identifier must be presented in one of the following formats:\n(a) the unilingual standard format, where two separate versions of the identifier are shown, one in English (ES) and one in French (FS); or\n(b) the bilingual standard format (BS), where the identifier is shown in both official languages.\n(4) If the principal display surface is less than or equal to 450 cm2 and the width of each of the versions of the supplemented food caution identifier in the unilingual standard format or the width of the identifier in the bilingual standard format exceeds the width of the principal display panel, the identifier must be presented in the bilingual compact format (BC) in which the identifier is shown in both official languages.\n(5) The supplemented food caution identifier must be displayed in accordance with the applicable specifications set out in the Directory of Supplemented Food Caution Identifier Specifications.\n(6) Despite subsection (5), the supplemented food caution identifier may be displayed with larger dimensions than those set out in column 3 of the applicable table in the Directory of Supplemented Food Caution Identifier Specifications if the identifier is enlarged in a proportional manner vertically and horizontally.\n(7) If, in accordance with subsection B.01.012(3), the information required by these Regulations may be shown on the label of a supplemented food in English only or in French only and is shown in that language, the supplemented food caution identifier may be displayed on the principal display panel of the supplemented food in that language only on a continuous surface of the available display surface.\n(8) If the supplemented food caution identifier is presented in a bilingual format, the order in which the languages appear may be reversed from the order shown in the applicable identifier set out in Schedule K.2.\n(9) The characters and other elements of the supplemented food caution identifier must not touch each other.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.022",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Placement",
+    "text": "B.29.022\n(1) The supplemented food caution identifier must be displayed\n(a) in the case of a supplemented food with a principal display panel whose height is less than its width, on the right half of the principal display panel; and\n(b) in the case of any other supplemented food, on the upper half of the principal display panel.\n(2) The supplemented food caution identifier must be surrounded by a buffer that\n(a) has a width that is equal to or greater than that set out in column 4 of the applicable table in the Directory of Supplemented Food Caution Identifier Specifications, and\n(b) does not contain any text or other graphic material.\n(3) If a supplemented food is cylindrical in shape, the outer edge of the buffer must be a minimum distance of 10% of the width of the principal display surface from the edge of the left or right side of that surface.\n(4) If it is impossible to comply with both paragraph (1)(a) and subsection (3), the supplemented food caution identifier may be displayed partially in the left half of the principal display panel but only to the extent necessary to comply with that subsection.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.023",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Orientation",
+    "text": "B.29.023 The supplemented food caution identifier must be oriented in the same manner as most of the other information that appears on the principal display panel unless the panel is displayed in the vertical plane and most of the other information is not displayed parallel with the base of the package, in which case the identifier must be oriented in such a manner that the words appearing in it are parallel with the base.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.024",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Prohibitions",
+    "text": "B.29.024 It is prohibited to label a prepackaged product with a supplemented food caution identifier or sell a product that is so labelled, unless a list of cautionary statements is shown on the label.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.025",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Prohibitions",
+    "text": "B.29.025\n(1) It is prohibited to label a prepackaged product with any representation, including a word, phrase, illustration, sign, mark, symbol or design, that is likely to be mistaken for a supplemented food caution identifier, or sell a prepackaged product that is so labelled.\n(2) For the purposes of subsection (1), a representation does not include a nutrition symbol.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.026",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Representations",
+    "text": "B.29.026\n(1) Despite anything in these Regulations, it is prohibited, on the label of or in any advertisement for a supplemented food, to make a statement or claim to the effect that a supplemental ingredient that is a nutrient contained in the supplemented food is generally recognized as an aid in maintaining the functions of the body necessary to the maintenance of good health, if the supplemental ingredient is one for which a cautionary statement set out in the list of cautionary statements is applicable.\n(2) However, the label of or advertisement for a supplemented food may carry such a statement or claim if it is accompanied by a statement or claim about the specific action or effect of the supplemental ingredient in maintaining the functions of the body necessary to the maintenance of good health.\n(3) If the label of or any advertisement for the supplemented food carries a statement or claim referred to in subsection (1), that statement or claim and the statement or claim referred to in subsection (2) must,\n(a) if made on the label of or in an advertisement, other than a radio or television advertisement, for the supplemented food,\n(i) be adjacent to one another without any intervening printed, written or graphic material, and\n(ii) be shown in letters of the same size and prominence;\n(b) if made in a radio advertisement or in the audio portion of a television advertisement for the supplemented food, immediately follow one another; or\n(c) if made in the visual portion of a television advertisement for the supplemented food,\n(i) appear concurrently and for the same amount of time,\n(ii) be adjacent to one another without any intervening printed, written or graphic material, and\n(iii) be shown in letters of the same size and prominence.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.027",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Representations",
+    "text": "B.29.027 Despite anything in these Regulations, if a supplemented food is required to show a cautionary statement that is set out in the list of cautionary statements and recommends against consumption by any individual less than 18 years of age that is part of a group identified in the cautionary statement, it is prohibited, on the label of or in any advertisement for the supplemented food, to make a statement or claim to the effect that a nutrient contained in the supplemented food is generally recognized as an aid in maintaining the functions of the body necessary to normal growth and development.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.028",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Representations",
+    "text": "B.29.028\n(1) Despite anything in these Regulations, if the label of a supplemented food is required to carry the statement “high caffeine content” in accordance with column 5 of the List of Permitted Supplemental Ingredients, it is prohibited to make a representation, express or implied, on the label of or in any advertisement for the supplemented food with respect to any vitamin or mineral nutrient contained in the supplemented food.\n(2) Subsection (1) does not apply in respect of a declaration of a vitamin in a list of ingredients or supplemented food facts table, or in respect of a declaration of a mineral nutrient in a list of ingredients, nutrition symbol or supplemented food facts table.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.029",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Representations",
+    "text": "B.29.029\n(1) If a list of cautionary statements is shown on the label of a supplemented food, the representations set out in subsection (2) must meet the following requirements:\n(a) if the representation is displayed on the principal display panel,\n(i) the height of the upper case letters in the representation must not exceed two times the height of the upper case letters, excluding any accents, in the supplemented food caution identifier, other than in the words “Health Canada” and “Santé Canada”, and\n(ii) the height of the tallest ascender of the lower case letters in the representation must not exceed two times the height of the tallest ascender of the lower case letters in the supplemented food caution identifier, other than in the words “Health Canada” and “Santé Canada”; and\n(b) if the representation is displayed on any continuous surface, other than on the principal display panel,\n(i) the height of the upper case letters in the representation must not exceed two times the height of the upper case letters, excluding any accents, in the cautionary statements, and\n(ii) the height of the tallest ascender of the lower case letters in the representation must not exceed two times the height of the tallest ascender of the lower case letters in the cautionary statements.\n(2) For the purposes of subsection (1), the representations are the following:\n(a) a declaration referred to in subsection B.01.301(1) or (2);\n(b) any representation that expressly or implicitly indicates that the supplemented food or any substance it contains has particular nutritional or health-related properties, including any statement or claim set out in column 4 of the Table of Permitted Nutrient Content Statements and Claims or column 1 of the table following section B.01.603 or referred to in section B.01.311, D.01.006 or D.02.004; and\n(c) any health-related statement, logo, symbol, seal of approval or mark.\n(3) This section does not apply to the brand name or product name of a supplemented food.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.030",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Adulteration and Exemptions",
+    "text": "B.29.030 A prepackaged product, other than a supplemented food, is adulterated if it contains a supplemented food as an ingredient.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.031",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Adulteration and Exemptions",
+    "text": "B.29.031 A prepackaged product, other than a supplemented food, is adulterated if a substance listed in column 1 of the List of Permitted Supplemental Ingredients has been added to it other than in accordance with these Regulations.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.29.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.29.032",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 29 - Supplemented Foods",
+    "heading": "Adulteration and Exemptions",
+    "text": "B.29.032 A supplemented food does not have a poisonous or harmful substance in or on it for the purposes of paragraph 4(1)(a) of the Act — or is not adulterated for the purposes of paragraph 4(1)(d) of the Act — by reason only that a supplemental ingredient has been added to it.",
+    "history": "SOR/2022-169, s. 21",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.29.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.29.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.30.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.30.001",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 30 - Microbiological Criteria",
+    "heading": "Interpretation",
+    "text": "B.30.001 The following definitions apply in this Division.\nequivalent method means a method of analysis that is equivalent to a microbiological reference method as determined in accordance with the document entitled Canadian Requirements for Determining the Equivalence of Food Microbiological Methods of Analysis, published by the Government of Canada on its website, as amended from time to time. (méthode équivalente)\nmicrobiological reference method means a method of analysis set out in column 2 of the document entitled Table of Microbiological Reference Methods for Food, published by the Government of Canada on its website, as amended from time to time, in respect of a corresponding microorganism set out in column 1. (méthode de référence microbiologique)\nTable of Microbiological Criteria means the document entitled Table of Microbiological Criteria for Food, published by the Government of Canada on its website, as amended from time to time. (Tableau des critères microbiologiques)",
+    "history": "SOR/2024-244, s. 150",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.30.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.30.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.30.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.30.002",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 30 - Microbiological Criteria",
+    "heading": "Adulteration",
+    "text": "B.30.002 A food set out in column 1 of the Table of Microbiological Criteria is adulterated if a corresponding microorganism set out in column 2 is present in or on the food and at least one of the following conditions is met:\n(a) the number of sample units of the food with a level of the microorganism greater than that set out in column 5 is greater than the number set out in column 4; or\n(b) the level of the microorganism in any of the sample units of the food is greater than the level, if any, set out in column 6.",
+    "history": "SOR/2024-244, s. 150",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.30.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.30.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.30.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.30.003",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 30 - Microbiological Criteria",
+    "heading": "Exemption",
+    "text": "B.30.003 A food set out in column 1 of the Table of Microbiological Criteria is, in respect of the presence of a corresponding microorganism set out in column 2, exempt from the application of paragraph 4(1)(a) of the Act, if neither condition described in paragraphs B.30.002(a) or (b) is met in relation to the microorganism.",
+    "history": "SOR/2024-244, s. 150",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.30.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.30.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sB.30.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "B.30.004",
+    "marginal_note": "",
+    "part": "PART B - Foods",
+    "division": "DIVISION 30 - Microbiological Criteria",
+    "heading": "Assessment",
+    "text": "B.30.004 For the purpose of sections B.30.002 and B.30.003,\n(a) the number of sample units taken for a food set out in column 1 of the Table of Microbiological Criteria for the purpose of determining the level of a microorganism set out in column 2 must be the number of sample units set out in column 3 in relation to that microorganism; and\n(b) the level of a microorganism present in or on a food is to be determined in accordance with an applicable microbiological reference method or an equivalent method.",
+    "history": "SOR/2024-244, s. 150",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. B.30.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-B.30.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.001\n(1) In this Part\nacetaminophen product has the same meaning as in Division 9; (produit d’acétaminophène)\nadult standard dosage unit has, with reference to a drug, the same meaning as in Division 9; (dose normale pour adultes)\nadverse drug reaction means a noxious and unintended response to a drug, which occurs at doses normally used or tested for the diagnosis, treatment or prevention of a disease or the modification of an organic function; (réaction indésirable à une drogue)\nantibiotic means any drug or combination of drugs such as those named in C.01.410 to C.01.592 which is prepared from certain micro-organisms, or which formerly was prepared from micro-organisms but is now made synthetically and which possesses inhibitory action on the growth of other micro-organisms; (antibiotique)\nauthorization holder[Repealed, SOR/2017-259, s. 1]\nbrand name means, with reference to a drug, the name, whether or not including the name of any manufacturer, corporation, partnership or individual, in English or French,\n(a) that is assigned to the drug by its manufacturer,\n(b) under which the drug is sold or advertised, and\n(c) that is used to distinguish the drug; (marque nominative)\ncase report means a detailed record of all relevant data associated with the use of a drug in a subject; (fiche d’observation)\nchildren’s standard dosage unit has, with reference to a drug, the same meaning as in Division 9; (dose normale pour enfants)\nchild resistant package means a package that meets the requirements of subsection (2); (emballage protège-enfants)\ncommon name means, with reference to a drug, the name in English or French by which the drug is\n(a) commonly known, and\n(b) designated in scientific or technical journals, other than the publications referred to in Schedule B to the Act; (nom usuel)\nCOVID-19 means the coronavirus disease 2019; (COVID-19)\nCOVID-19 drug means a drug, other than a veterinary health product, that is manufactured, sold or represented for use in relation to COVID-19; (drogue contre la COVID-19)\ndiscontinue means, in respect of the sale of a drug by the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for the drug, to permanently cease the sale of the drug; (cesser)\nexpiration date means\n(a) in the case of a drug in dosage form, the earlier of the following dates, expressed at minimum as a year and month:\n(i) the date up to and including which the drug maintains its labelled potency, purity and physical characteristics, and\n(ii) the date after which the manufacturer recommends that the drug not be used; and\n(b) in the case of an active ingredient, whichever of the following dates is applicable, expressed at minimum as a year and month:\n(i) the retest date, or\n(ii) the date after which the manufacturer recommends that the active ingredient not be used; (date limite d’utilisation)\nflavour means a non-medicinal ingredient or combination of non-medicinal ingredients added to a drug solely to produce or mask a particular taste. It does not include an ingredient or combination of ingredients that impart only a sweet taste to the drug; (saveur)\nfragrance means a non-medicinal ingredient or combination of non-medicinal ingredients added to a drug to produce or mask a particular odour; (parfum)\nimmediate container means the receptacle that is in direct contact with a drug; (récipient immédiat)\ninternal use means ingestion by mouth or application for systemic effect to any part of the body in which the drug comes into contact with mucous membrane; (usage interne)\nISAD Interim Order means the Interim Order Respecting the Importation, Sale and Advertising of Drugs for Use in Relation to COVID-19 made by the Minister on September 16, 2020 and published in Part I of the Canada Gazette on October 3, 2020; (arrêté d’urgence IVPD)\nList A means the document, entitled List of Certain Antimicrobial Active Pharmaceutical Ingredients, that is published by the Government of Canada on its website, as amended from time to time; (Liste A)\nList B means the document, entitled List of Certain Veterinary Drugs Which May Be Imported But Not Sold, that is published by the Government of Canada on its website, as amended from time to time; (Liste B)\nList C means the document, entitled List of Veterinary Health Products, that is published by the Government of Canada on its website, as amended from time to time; (Liste C)\nList D means the document entitled List of Certain Non-prescription Drugs for Distribution as Samples that is published by the Government of Canada on its website, as amended from time to time; (Liste D)\nnon-medicinal ingredient means a substance — other than the pharmacologically active drug — that is added during the manufacturing process and that is present in the finished drug product; (ingrédient non médicinal)\nofficial drug means any drug\n(a) for which a standard is provided in these Regulations, or\n(b) for which no standard is provided in these Regulations but for which a standard is provided in any of the publications mentioned in Schedule B to the Act; (drogue officielle)\nparenteral use means administration of a drug by means of a hypodermic syringe, needle or other instrument through or into the skin or mucous membrane; (usage parentéral)\nper cent means per cent by weight unless otherwise stated; (pour cent)\npharmaceutical ink means a non-medicinal ingredient or combination of non-medicinal ingredients used to imprint the drug with marks or symbols; (encre pharmaceutique)\npharmacist means a person who\n(a) is registered or otherwise entitled under the laws of a province to practise pharmacy, and\n(b) is practising pharmacy in that province; (pharmacien)\npharmacy technician means a person who\n(a) is registered or otherwise entitled under the laws of a province to practise as a pharmacy technician; and\n(b) is practising as a pharmacy technician in that province; (technicien en pharmacie)\npractitioner means a person who\n(a) is entitled under the laws of a province to treat patients with a prescription drug, and\n(b) is practising their profession in that province; (praticien)\nprescription means an order given by a practitioner directing that a stated amount of any drug or mixture of drugs specified therein be dispensed for the person named in the order; (ordonnance)\nproper name means, with reference to a drug, the name in English or French\n(a) assigned to the drug in section C.01.002,\n(b) that appears in bold-face type for the drug in these Regulations and, where the drug is dispensed in a form other than that described in this Part, the name of the dispensing form,\n(c) specified in the Canadian licence in the case of drugs included in Schedule C or Schedule D to the Act, or\n(d) assigned in any of the publications mentioned in Schedule B to the Act in the case of drugs not included in paragraph (a), (b) or (c); (nom propre)\nsalicylate product has the same meaning as in Division 9; (produit de salicylate)\nserious adverse drug reaction means a noxious and unintended response to a drug that occurs at any dose and that requires in-patient hospitalization or prolongation of existing hospitalization, causes congenital malformation, results in persistent or significant disability or incapacity, is life-threatening or results in death; (réaction indésirable grave à une drogue)\nserious unexpected adverse drug reaction means a serious adverse drug reaction that is not identified in nature, severity or frequency in the risk information set out on the label of the drug; (réaction indésirable grave et imprévue à une drogue)\nteaspoon means, for the purpose of calculation of dosage, a volume of 5 cubic centimetres; (cuillerée à thé)\ntest group means a group that meets the requirements of subsection (3); (groupe d’essai)\nveterinary health product means any of the following drugs that is in dosage form and that is not manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms:\n(a) a substance set out in Column I of Part 1 of List C that is consistent with the descriptive information set out in Columns II to V, or any combination of any substances in which all the medicinal ingredients are substances set out in Column I of Part 1 of that list if that combination is, in respect of each of those substances, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those substances;\n(b) a homeopathic medicine set out in Column I of Part 2 of List C that is consistent with the descriptive information set out in Columns II to V, or any combination of homeopathic medicines set out in Column I of Part 2 of that list if that combination is, in respect of each of those homeopathic medicines, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those homeopathic medicines; and\n(c) a traditional medicine set out in Column I of Part 3 of List C that is consistent with the descriptive information set out in Columns II to V, or any combination of traditional medicines set out in Column I of Part 3 of that list if that combination is, in respect of each of those traditional medicines, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those traditional medicines; (produit de santé animale)\nwithdrawal period means the length of time between the last administration of a drug to an animal and the time when tissues or products collected from the treated animal for consumption as food contain a level of residue of the drug that would not likely cause risk to human health. (délai d’attente)\n(1.1) For the purposes of the Act, serious adverse drug reaction has the same meaning as in subsection (1).\n(2) A child resistant package is a package that\n(a) when tested in accordance with an acceptable method,\n(i) in the case of a test group comprising children, cannot be opened\n(A) by at least 85 per cent of those children prior to a demonstration to them of the proper means of opening the package, and\n(B) by at least 80 per cent of those children after the demonstration, and\n(ii) in the case of a test group comprising adults\n(A) can be opened by at least 90 per cent of those adults, and\n(B) where the package is designed so that, once opened and reclosed, it continues to meet the requirements of subparagraph (i), can be so reclosed by at least 90 per cent of those adults; or\n(b) complies with the requirements of one of the following standards, namely,\n(i) Canadian Standards Association Standard CAN/CSA-Z76.1-M90, entitled Recloseable Child-Resistant Packages, published January 1990, as amended from time to time,\n(ii) European Standard EN 28317:1992, entitled Child-resistant packaging — Requirements and testing procedures for reclosable packages, as adopted by the European Committee for Standardization on October 30, 1992, recognized by the British Standards Institution, and effective February 15, 1993 and by the Association française de normalisation, and effective December 20, 1992, and which reiterates fully the international standard ISO 8317:1989, as amended from time to time, and\n(iii) Code of Federal Regulations (United States), Title 16, Section 1700.15, entitled Poison prevention packaging standards, as amended from time to time.\n(3) For the purposes of this section, test group means\n(a) in relation to children, a group of at least 200 children who\n(i) are healthy and have no obvious physical or mental disability,\n(ii) are between 42 and 51 months of age, and\n(iii) represent evenly, within plus or minus 10 per cent, each monthly age between 42 and 51 months calculated to the nearest month; and\n(b) in relation to adults, a group of at least 100 adults who\n(i) are healthy and have no obvious physical or mental disability,\n(ii) are between 18 and 45 years of age, and\n(iii) represent evenly, within plus or minus 10 per cent, each yearly age between 18 and 45 years calculated to the nearest year.\n(4) For the purpose of this section, an amendment from time to time to a standard referred to in paragraph (2)(b) becomes effective 18 months after the date designated by the competent authority as the effective date for the amendment.",
+    "history": "SOR/80-543, s. 1; SOR/85-966, s. 1; SOR/86-93, s. 1; SOR/87-484, s. 1; SOR/92-654, s. 1; SOR/93-202, s. 1; SOR/95-411, s. 1; SOR/95-521, s. 1; SOR/96-399, s. 1; SOR/96-240, s. 1; SOR/97-543, s. 5; SOR/2010-105, s. 1; SOR/2013-74, s. 1; SOR/2013-122, s. 3; SOR/2016-139, s. 1; SOR/2017-76, s. 1; SOR/2017-133, s. 1; SOR/2017-259, s. 1; SOR/2020-74, s. 1; SOR/2021-45, s. 1; SOR/2021-46, s. 11(E); SOR/2022-197, s. 8; SOR/2023-247, s. 1(F)",
+    "last_amended": "2023-11-24",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.001A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.001A",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.001A [Repealed, SOR/98-423, s. 1]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.001A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.001A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.002 The Proper Name of a drug shown opposite an item number in the following Table in the column headed “Chemical Names and Synonyms” shall be the name shown opposite that item number in the column headed “Proper Names”.",
+    "history": "SOR/87-565, s. 1; SOR/88-182, s. 1; SOR/88-482, s. 1(F); SOR/90-173, s. 1(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.003 No person shall sell a drug that is not labelled as required by these Regulations.",
+    "history": "SOR/80-544, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.004\n(1) The inner and outer labels of a drug shall show\n(a) on the principal display panel\n(i) the proper name, if any, of the drug which, if there is a brand name for the drug, shall immediately precede or follow the brand name in type not less than one-half the size of that of the brand name,\n(ii) if there is no proper name, the common name of the drug, and\n(iii) [Repealed, SOR/2024-238, s. 3]\n(iv) [Repealed, SOR/2024-238, s. 3]\n(v) in both official languages, the notation “sterile” “stérile” if the drug is required to be sterile by these Regulations;\n(b) on the upper left quarter of the principal display panel\n(i) the symbol “Pr” in the case of a prescription drug, but the symbol “Pr” shall not appear on the label of any other drug,\n(ii) the symbol “Symbol consisting of a diamond shape outline in which an uppercase letter C is centred.” in a clear manner and a conspicuous colour and size, in the case of a controlled drug, other than a controlled drug contained in an agricultural implant and set out in Part III of the schedule to Part G,\n(iii) the symbol “N” in a colour contrasting with the rest of the label or in type not less than half the size of any letters used thereon, in the case of a narcotic as defined in the Narcotic Control Regulations, and\n(iv) in the case of a targeted substance as defined in section 1 of the Benzodiazepines and Other Targeted Substances Regulations, the following symbol in a colour contrasting with the rest of the label and in type not less than half the size of any other letter used on the main panel, namely,\n(c) on any panel\n(i) the name and address of the manufacturer of the drug,\n(ii) the lot number of the drug,\n(iii) adequate directions for use of the drug, except in the case of a drug to which section C.01.004.02 applies,\n(iv) a quantitative list of the medicinal ingredients of the drug by their proper names or, if they have no proper names, by their common names, except in the case of a drug to which section C.01.004.02 applies,\n(v) the expiration date of the drug, and\n(vi) in the case of a new drug for extraordinary use in respect of which a notice of compliance has been issued under section C.08.004.01, the following statement, displayed in capital letters and in a legible manner:\n“HEALTH CANADA HAS AUTHORIZED THE SALE OF THIS EXTRAORDINARY USE NEW DRUG FOR [naming purpose] BASED ON LIMITED CLINICAL TESTING IN HUMANS.\nSANTÉ CANADA A AUTORISÉ LA VENTE DE CETTE DROGUE NOUVELLE POUR USAGE EXCEPTIONNEL AUX FINS DE [indication de la fin] EN SE FONDANT SUR DES ESSAIS CLINIQUES RESTREINTS CHEZ L’ÊTRE HUMAIN.”.\n(1.1) to (1.5) [Repealed, SOR/2014-158, s. 3]\n(2) In addition to the requirements of subsection (1), the outer label of a drug shall display the following information:\n(a) the net amount of the drug in the container in terms of weight, measure or number;\n(b) in the case of a drug intended for parenteral use, a quantitative list of any preservatives present therein by their proper names or, if they have no proper names, by their common names; and\n(c) in the case of a drug for human use that contains mercury or a salt or derivative thereof as a preservative, a quantitative list of all mercurial preservatives present therein by their proper names or, if they have no proper names, by their common names.\n(3) Where the container of a drug is too small to accommodate an inner label that conforms to the requirements of these Regulations, the inner label requirements of these Regulations do not apply to the drug in that container if\n(a) there is an outer label that complies with the labelling requirements of these Regulations; and\n(b) the inner label shows\n(i) the proper name of the drug, the common name of the drug if there is no proper name or, in the case of a drug with more than one medicinal ingredient, the brand name of the drug,\n(ii) the potency of the drug except where, in the case of a drug with more than one medicinal ingredient, the name used pursuant to subparagraph (i) for that drug is unique for a particular potency of the drug,\n(iii) the net contents of the drug if it is not in a discrete dosage form,\n(iv) the route of administration of the drug if other than oral,\n(v) the lot number of the drug,\n(vi) the name of the manufacturer of the drug,\n(vii) the expiration date of the drug, and\n(viii) the identification of special characteristics of the dosage form if they are not evident from the name of the drug under subparagraphs (i) or (ii).\n(4) [Repealed, SOR/92-654, s. 2]\n(5) Subsections (1) to (3) do not apply to a drug that is\n(a) sold to a drug manufacturer;\n(b) sold by a pharmacist under a prescription or by a practitioner, if its label shows suitable directions for use and meets the requirements set out in section C.01.005; or\n(c) listed in Schedule D to the Act.",
+    "history": "SOR/80-543, s. 2; SOR/81-334, s. 1(E); SOR/85-715, s. 2; SOR/89-229, s. 1; SOR/90-216, s. 1; SOR/90-586, s. 1; SOR/92-654, s. 2; SOR/93-202, s. 2; SOR/97-228, s. 1; SOR/97-515, s. 1; SOR/2000-219, s. 1; SOR/2001-181, s. 4; SOR/2010-105, s. 2; SOR/2011-88, s. 1; SOR/2013-122, ss. 4, 5; SOR/2014-158, s. 3; SOR/2019-170, s. 18; SOR/2023-247, s. 2; SOR/2024-238, s. 3",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.004.01",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.004.01",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.004.01\n(1) Every label of a drug for human use in dosage form shall display the following:\n(a) a telephone number, email address, website address, postal address or any other information that enables communication with a contact person in Canada; and\n(b) a statement to the effect that any injury to a person’s health that is suspected of being associated with the use of the drug may be reported to the contact person.\n(2) Subsection (1) does not apply to\n(a) the labels of a drug that is listed in Schedule C or D to the Act and that is in dosage form; or\n(b) the inner and outer labels of a drug to which section C.01.004.02 applies.",
+    "history": "SOR/2014-158, s. 4",
+    "last_amended": "2017-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.004.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.004.01.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.004.02",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.004.02",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.004.02\n(1) In addition to the requirements of section C.01.004, the outer label of a drug for human use in dosage form shall display, either one bilingual table, placed on any panel, that contains only the following information in both English and French or one table in English and one table in French, each of which is placed on any panel, that contains only the following information:\n(a) adequate directions for use of the drug;\n(b) a quantitative list of the drug’s medicinal ingredients by their proper names or, if they have no proper names, by their common names;\n(c) the drug’s non-medicinal ingredients listed in alphabetical order or in descending order of predominance by their proportion in the drug, preceded by words that clearly distinguish them from the medicinal ingredients; and\n(d) the information referred to in subsection C.01.004.01(1).\n(2) If a package is too small to accommodate an outer label that displays one bilingual table that lists all of the drug’s non-medicinal ingredients or two unilingual tables, each of which lists all of the drug’s non-medicinal ingredients, the list of non-medicinal ingredients shall be displayed in both English and French on a tag, tape or card that is attached to the package.\n(3) If pharmaceutical ink, a fragrance or a flavour has been added to the drug, the following expressions may be included in the list of non-medicinal ingredients to indicate that those ingredients have been added to the drug, instead of listing them individually:\n(a) in the case where a bilingual table referred to in subsection (1) is displayed, the expressions “flavour/saveur”, “fragrance/parfum” and “pharmaceutical ink/encre pharmaceutique”; or\n(b) in the case where two unilingual tables referred to in subsection (1) are displayed, the expressions\n(i) “encre pharmaceutique”, “parfum” and “saveur” in the table in French, and\n(ii) “flavour”, “fragrance” and “pharmaceutical ink” in the table in English.\n(4) If the composition of the drug varies from one lot to another with respect to its non-medicinal ingredients,\n(a) in the case where a bilingual table referred to in subsection (1) is displayed, the table shall include a reference to all non-medicinal ingredient alternatives that may be present in the drug, preceded by the symbol “+/–” or “±” or the expression “or/ou” or “may contain/peut contenir”; or\n(b) in the case where two unilingual tables referred to in subsection (1) are displayed,\n(i) the table in French shall list all non-medicinal ingredient alternatives that may be present in the drug, preceded by the symbol “+/–” or “±” or the expression “ou” or “peut contenir”, and\n(ii) the table in English shall list all non-medicinal ingredient alternatives that may be present in the drug, preceded by the symbol “+/–” or “±” or the expression “or” or “may contain”.\n(5) For the purposes of paragraphs (3)(a) and (4)(a), the French terms in the expressions may appear first.\n(6) Subsections (1) to (5) do not apply to\n(a) prescription drugs;\n(b) drugs that are permitted to be sold without a prescription but that are to be administered only under the supervision of a practitioner; and\n(c) drugs that are represented as being solely for use as a disinfectant on hard non-porous surfaces.",
+    "history": "SOR/2014-158, s. 5; SOR/2017-18, s. 23; SOR/2018-69, s. 13; SOR/2021-46, s. 5",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.004.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.004.02.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.004.03",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.004.03",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.004.03 In addition to the requirements of section C.01.004, the inner label of a drug to which section C.01.004.02 applies shall display on any panel\n(a) adequate directions for use of the drug;\n(b) a quantitative list of the drug’s medicinal ingredients by their proper names or, if they have no proper names, by their common names; and\n(c) the information referred to in subsection C.01.004.01(1).",
+    "history": "SOR/2014-158, s. 5",
+    "last_amended": "2017-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.004.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.004.03.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.004.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.004.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.004.1\n(1) No person shall import a drug in dosage form into Canada for the purpose of sale unless they have in Canada a person who is responsible for the sale of the drug.\n(2) No person who imports a drug in dosage form into Canada shall sell any lot or batch of the drug unless the name of the person who imports it, and the address of the principal place of business in Canada of the person responsible for its sale, appears on the inner and outer labels of the drug.",
+    "history": "SOR/82-524, s. 1; SOR/93-475, s. 1; SOR/97-12, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.004.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.004.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.005\n(1) The principal display panel of both the inner label and outer label of a drug in dosage form shall show the drug identification number assigned for that drug, preceded by the expression “Drug Identification Number” or “Drogue : identification numérique”, or both, or the abbreviation “DIN”.\n(2) Subsection (1) does not apply to\n(a) a drug in dosage form that is compounded by a pharmacist under a prescription or by a practitioner; or\n(b) a drug in dosage form that is sold under a prescription if the following information appears on the drug’s label:\n(i) the drug’s proper name, common name or brand name,\n(ii) the drug’s potency, and\n(iii) the name of the drug’s manufacturer.\n(3) In this section and in sections C.01.005.1 and C.01.014, drug in dosage form means a drug in a form in which it is ready for use by the consumer without requiring any further manufacturing.\n(4) and (5) [Repealed, SOR/81-248, s. 1]",
+    "history": "SOR/81-248, s. 1; SOR/93-202, s. 3; SOR/98-423, s. 2; SOR/2001-181, s. 4; SOR/2017-259, s. 2; SOR/2018-69, s. 27; SOR/2018-77, s. 1",
+    "last_amended": "2018-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.005.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.005.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.005.1\n(1) No pharmacist or practitioner shall sell a Class A opioid — including one that is compounded by a pharmacist under a prescription or by a practitioner — unless\n(a) the drug’s package has applied to it a warning sticker that meets the specifications set out in the source document; and\n(b) the drug is accompanied by a patient information handout that meets the specifications set out in the source document.\n(2) Subsection (1) does not apply in respect of the sale of a Class A opioid by a pharmacist or practitioner if\n(a) the opioid will be, or is, administered under the supervision of a practitioner; or\n(b) the sale is to a pharmacist or practitioner.\n(3) The following definitions apply in this section.\nClass A opioid means a drug in dosage form set out in Part A of the List of Opioids, published by the Government of Canada on its website, as amended from time to time. (opioïde de catégorie A)\nsource document means the document entitled Information for Patients Concerning Opioids, published by the Government of Canada on its website, as amended from time to time. (document source)",
+    "history": "SOR/2018-77, s. 2",
+    "last_amended": "2018-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.005.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.005.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.006 Where a package of a drug has only one label, that label shall contain all the information required by these Regulations to be shown on both the inner and the outer labels.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.007 No reference, direct or indirect, to the Act or to these Regulations shall be made upon any label of or in any advertisement for a drug unless such reference is a specific requirement of the Act or these Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.008 [Repealed, SOR/80-544, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.009 If any Act of Parliament or any of its regulations prescribes a standard or grade for a drug and that standard or grade is given a name or designation in the Act or regulation, no person shall, on a label of or in any advertisement for that drug, use that name or designation unless the drug conforms with the standard or grade.",
+    "history": "SOR/2017-18, s. 13",
+    "last_amended": "2017-02-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.010 If it is necessary to provide adequate directions for the safe use of a parenteral drug or prescription drug that is used in the treatment or prevention of any disease, disorder or abnormal physical state mentioned in Schedule A.1 to the Act, the disease, disorder or abnormal physical state may be mentioned on the drug’s labels, including any package insert and any document that is provided on request and that sets out supplementary information on the use of the drug, and, in that respect, the drug is exempt from subsections 3(1) and (2) of the Act.",
+    "history": "SOR/2013-122, s. 6; SOR/2014-158, s. 6; SOR/2017-18, s. 21(F); SOR/2018-69, s. 14(F); SOR/2021-46, s. 10",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.011\n(1) A drug referred to in subsection 10(2) of the Act shall be exempt from the standard for any drug contained in any publication mentioned in Schedule B to the Act to the extent that such drug differs from that standard with respect to colour, flavour, shape and size, if such difference does not interfere with any method of assay prescribed in any such publication.\n(2) [Repealed, SOR/93-243, s. 2]\n(3) Where a manufacturer’s standard is used for a drug, the manufacturer shall make available to the Minister, on request, details of that standard and of a method of analysis for the drug acceptable to the Minister.\n(4) No person shall use a manufacturer’s standard for a drug that provides\n(a) a lesser degree of purity than the highest degree of purity, or\n(b) a greater variation in potency than the least variation in potency,\nprovided for that drug in any publication mentioned in Schedule B to the Act.\n(5) Subsection (4) does not apply in respect of new drugs, other than those listed in Schedule C to the Act.",
+    "history": "SOR/93-243, s. 2; SOR/2018-69, ss. 31(E), 32(F); SOR/2024-238, s. 4",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.012 A manufacturer who makes representations on a label of a drug in oral dosage form, or in any advertisement, with respect to the site, rate or extent of release to the body of a medicinal ingredient of the drug, or the availability to the body of a medicinal ingredient of the drug, shall\n(a) before making the representations, conduct such investigations, using an acceptable method, as may be necessary to demonstrate that the site, rate or extent of release to the body of the medicinal ingredient of the drug and the availability to the body of the medicinal ingredient of the drug, correspond to the representations; and\n(b) on request submit the record of such investigations to the Minister.",
+    "history": "SOR/89-455, s. 2; SOR/94-36, s. 1; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.013\n(1) Where the manufacturer of a drug is requested in writing by the Minister to submit on or before a specified day evidence with respect to a drug, the manufacturer shall make no further sales of that drug after that day unless he has submitted the evidence requested.\n(2) If the Minister determines that the evidence submitted by a manufacturer under subsection (1) is not sufficient, he or she shall so notify the manufacturer in writing.\n(3) Where, pursuant to subsection (2), a manufacturer is notified that the evidence with respect to a drug is not sufficient, he shall make no further sales of that drug unless he submits further evidence and is notified in writing by the Minister that that further evidence is sufficient.\n(4) A reference in this section to evidence with respect to a drug means evidence to establish the safety of the drug under the conditions of use recommended and the effectiveness of the drug for the purposes recommended.",
+    "history": "SOR/2018-69, ss. 15, 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.013.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.013.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "General",
+    "text": "C.01.013.1 Section C.01.013 does not apply in respect of a veterinary health product.",
+    "history": "SOR/2017-76, s. 2",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.013.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.013.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014\n(1) No manufacturer shall sell a drug in dosage form unless a drug identification number has been assigned for that drug and the assignment of the number has not been cancelled under section C.01.014.6.\n(2) Subsection (1) does not apply in respect of a veterinary health product, a study drug as defined in section C.03.301 or a medicated feed as defined in subsection 1(1) of the Feeds Regulations, 2024.",
+    "history": "SOR/81-248, s. 2; SOR/97-12, s. 3; SOR/2013-179, s. 1; SOR/2017-259, s. 3; SOR/2018-77, s. 3; SOR/2024-132, s. 85",
+    "last_amended": "2024-06-17",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.1\n(1) A manufacturer of a drug may make an application for a drug identification number for that drug.\n(2) An application under subsection (1) shall be made to the Minister in writing and shall include the following information and material:\n(a) the name of the manufacturer of the drug as it will appear on the label;\n(b) the pharmaceutical form in which the drug is to be sold;\n(c) in the case of any drug other than a drug described in paragraph (d), the recommended route of administration;\n(d) in the case of a drug for disinfection in premises, the types of premises for which its use is recommended;\n(e) a quantitative list of the medicinal ingredients contained in the drug by their proper names or, if they have no proper names, by their common names;\n(f) the brand name under which the drug is to be sold;\n(g) an indication of whether the drug is for human use or veterinary use;\n(h) the name and quantity of each colouring ingredient that is not a medicinal ingredient;\n(i) the use or purpose for which the drug is recommended;\n(j) the recommended dosage of the drug;\n(k) the address of the manufacturer referred to in paragraph (a) and, where the address is outside the country, the name and address of the importer of the drug;\n(l) the name and address of any individual, firm, partnership or corporation, other than the names and addresses referred to in paragraphs (a) and (k), that will appear on the label of the drug;\n(m) in the case of a drug for veterinary use, the written text of every label to be used in connection with the drug, including any package insert and any document that is provided on request and that sets out supplementary information on the use of the drug;\n(m.1) in the case of a drug for human use, mock-ups of every label to be used in connection with the drug — including any package insert and any document that is provided on request and that sets out supplementary information on the use of the drug — and mock-ups of the drug’s packages;\n(n) the name and title of the person who signed the application and the date of signature; and\n(o) in the case of a drug for human use, an assessment as to whether there is a likelihood that the drug will be mistaken for another drug for which a drug identification number has been assigned due to a resemblance between the brand name that is proposed to be used in respect of the drug and the brand name, common name or proper name of the other drug.\n(3) In the case of a new drug, a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission or an abbreviated extraordinary use new drug submission filed under section C.08.002, C.08.002.01 or C.08.002.1 shall be regarded as an application for a drug identification number.",
+    "history": "SOR/81-248, s. 2; SOR/93-202, s. 4; SOR/98-423, s. 3; SOR/2011-88, s. 2; SOR/2014-158, s. 7; SOR/2017-259, s. 4; SOR/2018-69, ss. 27, 33(F)",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.2\n(1) Subject to subsection (2), if a manufacturer has provided all the information and material described in subsection C.01.014.1(2) or section C.08.002, C.08.002.01 or C.08.002.1, as the case may be, in respect of a drug, the Minister shall issue to the manufacturer a document that\n(a) sets out\n(i) the drug identification number assigned for the drug, preceded by the abbreviation “DIN”, or\n(ii) if there are two or more brand names for the drug, the drug identification numbers assigned by the Minister for the drug, each of which pertains to one of the brand names and is preceded by the abbreviation “DIN”; and\n(b) contains the information referred to in paragraphs C.01.014.1(2)(a) to (f).\n(2) The Minister may refuse to issue the document referred to in subsection (1) if he or she has reasonable grounds to believe that the product in respect of which an application referred to in section C.01.014.1 has been made\n(a) is not a drug, or\n(b) is a drug but its sale would cause injury to the health of the purchaser or consumer or would be a contravention of the Act or these Regulations.\n(3) If the Minister refuses to issue the document under subsection (2), the manufacturer may submit additional information or material and request the Minister to reconsider his or her decision.\n(4) On the basis of the additional information or material submitted under subsection (3), the Minister shall reconsider the grounds on which the refusal to issue the document was made.",
+    "history": "SOR/81-248, s. 2; SOR/92-230, s. 1; SOR/98-423, s. 4; SOR/2011-88, s. 3; SOR/2017-259, s. 5; SOR/2018-69, ss. 16, 27, 37",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.21",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.21",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.21\n(1) The Minister may, at any time, impose terms and conditions on a drug identification number assigned for a Class B opioid or amend those terms and conditions.\n(1.1) The Minister may, at any time, impose terms and conditions on a drug identification number assigned for a public health emergency drug or amend such terms and conditions if\n(a) a notice of compliance was issued under section C.08.004 in respect of\n(i) a new drug submission that was filed for the public health emergency drug under section C.08.002 and contains the statement referred to in paragraph C.08.002(2.1)(a), or\n(ii) a supplement to any new drug submission that was filed for the public health emergency drug under section C.08.003 and contains the statement referred to in paragraph C.08.003(5)(a); or\n(b) a notice of compliance was issued under section C.08.004 in respect of one of the following submissions or supplements that was filed in respect of the public health emergency drug on the basis of a direct or indirect comparison to another public health emergency drug referred to in paragraph (a):\n(i) a new drug submission under section C.08.002,\n(ii) an abbreviated new drug submission under section C.08.002.1, or\n(iii) a supplement to a new drug submission or abbreviated new drug submission under section C.08.003.\n(2) The Minister shall notify, in writing, the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number of any terms and conditions imposed on the drug identification number and of any amendment to those terms and conditions.\n(3) The following definitions apply in this section.\nClass B opioid means a drug set out in Part B of the List of Opioids, published by the Government of Canada on its website, as amended from time to time. (opioïde de catégorie B)\ndesignated COVID-19 drug[Repealed, SOR/2024-238, s. 7]\npublic health emergency drug has the same meaning as in section C.08.001.1. (drogue pour urgence de santé publique)",
+    "history": "SOR/2018-77, s. 4; SOR/2021-45, s. 2; SOR/2024-238, s. 7",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.21.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.3 The manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug shall, within 30 days after the day on which the drug is first sold following the issuance by the Minister of the document, date and sign the document and return it to the Minister with a statement set out on it that the information it contains is correct and with an indication of the date of that first sale.",
+    "history": "SOR/81-248, s. 2; SOR/98-423, s. 5; SOR/2014-158, s. 8; SOR/2017-259, s. 6; SOR/2018-69, s. 38",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.4",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.4 If the information referred to in subsection C.01.014.1(2) in respect of a drug is no longer correct owing to a change in the subject matter of the information,\n(a) in the case of a change in the subject matter of any of the information referred to in paragraphs C.01.014.1(2)(a) to (f)\n(i) that occurs prior to the sale of the drug, a new application shall be made, or\n(ii) that occurs after the sale of the drug, no further sale of the drug shall be made until a new application for a drug identification number in respect of that drug is made and a number is assigned; and\n(b) in the case of a change in the subject matter of any of the information referred to in paragraphs C.01.014.1(2)(g) to (k)\n(i) that occurs prior to the sale of the drug, the particulars of the change shall be submitted with the return of the document referred to in section C.01.014.3, or\n(ii) that occurs after the sale of the drug, the person to whom the drug identification number in respect of that drug was issued shall, within 30 days of the change, inform the Minister of the change.",
+    "history": "SOR/81-248, s. 2; SOR/92-230, s. 2; SOR/98-423, s. 6; SOR/2016-139, s. 2(F); SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.5",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.5\n(1) The manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug shall, annually before the first day of October and in a form established by the Minister, provide the Minister with a notification that is signed by them and that\n(a) indicates whether any of the following circumstances apply in respect of the drug:\n(i) as of the day on which the notification is sent,\n(A) the manufacturer sells the drug in Canada, or\n(B) the manufacturer has discontinued the sale of the drug in Canada, or\n(ii) the manufacturer has not sold the drug in Canada for a period that is greater than 12 months and a portion of that period is covered by the notification; and\n(b) subject to subsection (2), confirms that the information that the manufacturer previously submitted with respect to the drug under subsection C.01.014.1(2), paragraph C.01.014.4(b) or section C.08.002, C.08.002.01, C.08.002.1 or C.08.003, as the case may be, is correct as of the day on which the notification is sent.\n(2) If any of the information that the manufacturer submitted under a provision referred to in paragraph (1)(b) is not correct as of the day on which the notification is sent, the manufacturer shall update that information in the notification.",
+    "history": "SOR/81-248, s. 2; SOR/2017-259, s. 7; SOR/2018-69, ss. 27, 39",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.6",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.6",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assignment and Cancellation of Drug Identification Numbers",
+    "text": "C.01.014.6\n(1) The Minister shall cancel the assignment of a drug identification number for a drug if\n(a) the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number advises under section C.01.014.7 that they discontinued the sale of the drug; or\n(c) the Minister determines that the product for which the drug identification number has been assigned is not a drug.\n(2) The Minister may cancel the assignment of a drug identification number for a drug if\n(a) the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number contravenes section C.01.014.5;\n(b) the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number has been notified under section C.01.013 that the evidence that they submitted with respect to the drug is not sufficient; or\n(c) the drug is a new drug in respect of which the notice of compliance has been suspended under section C.08.006.\n(3) The Minister may cancel the assignment of a drug identification number for a drug if, after he or she has, under section 21.31 of the Act, ordered the holder of a therapeutic product authorization referred to in subparagraph C.01.052(1)(a)(i) or (iii) to conduct an assessment of the drug in order to provide evidence establishing that the benefits associated with the drug outweigh the risks of injury to health,\n(a) the holder fails to comply with the order; or\n(b) the holder complies with the order but the Minister determines that the results of the assessment are not sufficient to establish that the benefits associated with the drug outweigh the risks of injury to health.\n(4) For greater certainty, the Minister’s power to cancel the assignment of a drug identification number\n(a) under paragraph (2)(b) is not affected by his or her power to cancel the assignment of such a number under subsection (3); and\n(b) under subsection (3) is not affected by his or her power to cancel the assignment of such a number under paragraph (2)(b).",
+    "history": "SOR/81-248, s. 2; SOR/2016-139, s. 3; SOR/2017-259, s. 7; SOR/2018-69, ss. 27, 39; SOR/2018-84, ss. 1, 13; SOR/2020-262, s. 1",
+    "last_amended": "2021-06-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.7",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.7",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.7 The manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug shall, within 30 days after the day on which they discontinue the sale of the drug, submit the following information to the Minister:\n(a) the drug identification number assigned for the drug;\n(b) the date on which the manufacturer discontinued the sale of the drug; and\n(c) the latest expiration date of the drug that the manufacturer sold and the lot number of that drug.",
+    "history": "SOR/81-248, s. 2; SOR/2016-139, s. 5; SOR/2017-259, s. 8",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.71",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.71",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.71 If a period of 12 months has elapsed since the day on which the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug as defined in section C.01.014.8 last sold the drug, the manufacturer shall so notify the Minister in writing within 30 days after the day on which that period ends.",
+    "history": "SOR/2017-259, s. 8",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.71.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.72",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.72",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.72 If the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug resumes the sale of the drug after a period of 12 months has elapsed since the day on which they last sold the drug, the manufacturer shall so notify the Minister in writing within 30 days after the day on which they resume the sale of the drug.",
+    "history": "SOR/2017-259, s. 8",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.72.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.8",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.8",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.8 The following definitions apply in this section and in sections C.01.014.9 to C.01.014.14.\ndrug means any of the following drugs for human use for which a drug identification number has been assigned:\n(a) drugs included in Schedule I, II, III, IV or V to the Controlled Drugs and Substances Act;\n(b) prescription drugs;\n(c) drugs that are listed in Schedule C or D to the Act; and\n(d) drugs that are permitted to be sold without a prescription but that are to be administered only under the supervision of a practitioner. (drogue)\nshortage, in respect of a drug, means a situation in which the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for the drug is unable to meet the demand for the drug in Canada. (pénurie)",
+    "history": "SOR/2016-139, s. 5; SOR/2017-259, s. 8; SOR/2018-69, ss. 17, 40; SOR/2021-199, s. 1",
+    "last_amended": "2021-11-28",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.9",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.9",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.9\n(1) If a shortage of a drug exists or is likely to occur, the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for the drug shall post the following information in English and French on a website that is operated by a party for that purpose with whom Her Majesty in right of Canada has entered into a contract to make that information available to the public:\n(a) the manufacturer’s name and their telephone number, email address, website address, postal address or any other information that enables communication with them;\n(b) the drug identification number assigned for the drug;\n(c) the drug’s brand name and proper name or, if it does not have a proper name, its common name;\n(d) the proper names of the drug’s medicinal ingredients or, if they do not have proper names, their common names;\n(e) the drug’s therapeutic classification according to the Anatomical Therapeutic Chemical classification system (ATC), established by the World Health Organization Collaborating Centre for Drug Statistics Methodology — namely the level 3 description of, and level 4 code for, the drug;\n(f) the drug’s strength;\n(g) the drug’s dosage form;\n(h) the quantity of the drug contained in its package;\n(i) the drug’s route of administration;\n(j) the date when the shortage began or is anticipated to begin;\n(k) the anticipated date when the manufacturer will be able to meet the demand for the drug, if they can anticipate that date; and\n(l) the actual or anticipated reason for the shortage.\n(2) The manufacturer shall post the information\n(a) if they anticipate that a shortage will begin in more than six months, at least six months before the day on which they anticipate it to begin;\n(b) if they anticipate that a shortage will begin in six months or less, within five days after the day on which they anticipate it; or\n(c) if they did not anticipate the shortage, within five days after the day on which they become aware of it.\n(3) If any of the information that was posted by the manufacturer changes, they shall update that information on the website within two days after the day on which they make or become aware of the change.\n(4) Within two days after the day on which the manufacturer is able to meet the demand for the drug, they shall post information on the website to that effect.\n(5) This section does not apply in respect of a shortage of a drug that results from a decision by the manufacturer to discontinue its sale.",
+    "history": "SOR/2016-139, s. 5; SOR/2017-259, s. 9; SOR/2021-199, s. 2",
+    "last_amended": "2021-08-12",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.9.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.10",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.10",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.10\n(1) If the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug decides to discontinue the sale of the drug, they shall post the following information in English and French on the website referred to in subsection C.01.014.9(1):\n(a) the manufacturer’s name and their telephone number, email address, website address, postal address or any other information that enables communication with them;\n(b) the drug identification number assigned for the drug;\n(c) the drug’s brand name and proper name or, if it does not have a proper name, its common name;\n(d) the proper names of the drug’s medicinal ingredients or, if they do not have proper names, their common names;\n(e) the drug’s therapeutic classification according to the Anatomical Therapeutic Chemical classification system (ATC), established by the World Health Organization Collaborating Centre for Drug Statistics Methodology — namely the level 3 description of, and level 4 code for, the drug;\n(f) the drug’s strength;\n(g) the drug’s dosage form;\n(h) the quantity of the drug contained in its package;\n(i) the drug’s route of administration;\n(j) the date on which the manufacturer will discontinue the sale of the drug; and\n(k) the reason for the discontinuation of sale.\n(2) The manufacturer shall post the information\n(a) if they decide to discontinue the sale of the drug in more than six months, at least six months before the day on which they will discontinue its sale; and\n(b) if they decide to discontinue the sale of the drug in six months or less, within five days after the day on which that decision is made.\n(3) If any of the information that was posted by the manufacturer changes, they shall update that information on the website within two days after the day on which they make or become aware of the change.",
+    "history": "SOR/2016-139, s. 5; SOR/2017-259, s. 10",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.10.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.11",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.11",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.11 The Minister shall ensure that a hyperlink to the website referred to in subsection C.01.014.9(1) is on the Government of Canada website.",
+    "history": "SOR/2016-139, s. 5; SOR/2017-259, s. 11",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.11.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.12",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.12",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.12\n(1) The Minister may request that the manufacturer to whom a document was issued under subsection C.01.014.2(1) that sets out the drug identification number assigned for a drug — or any person who holds an establishment licence in respect of a drug — provide the Minister with information that is in their control if the Minister has reasonable grounds to believe that\n(a) there is a shortage or risk of shortage of the drug;\n(b) the information is necessary to establish or assess\n(i) the existence of a shortage or risk of shortage of the drug,\n(ii) the reason for a shortage or risk of shortage of the drug,\n(iii) the effects or potential effects on human health of a shortage of the drug, or\n(iv) measures that could be taken to prevent or alleviate a shortage of the drug; and\n(c) the manufacturer or licensee will not provide the information without a legal obligation to do so.\n(2) The manufacturer or licensee shall provide the requested information electronically in a format specified by or acceptable to the Minister within the time limit specified by the Minister.",
+    "history": "SOR/2021-199, s. 3",
+    "last_amended": "2021-11-28",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.12.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.13",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.13",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.13 No person who holds an establishment licence shall distribute a drug for consumption or use outside Canada unless the licensee has reasonable grounds to believe that the distribution will not cause or exacerbate a shortage of the drug.",
+    "history": "SOR/2021-199, s. 3",
+    "last_amended": "2021-11-28",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.13.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.014.14",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.014.14",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Shortages of Drugs and Interruption and Discontinuation of Sale of Drugs",
+    "text": "C.01.014.14\n(1) If a person who holds an establishment licence distributes a drug for consumption or use outside Canada, the licensee shall immediately create a detailed record of the information that they relied on to determine that the distribution of the drug is not prohibited by section C.01.014.13.\n(2) The licensee shall retain the record for at least one year after the latest expiration date of the drug that they distributed.",
+    "history": "SOR/2021-199, s. 3",
+    "last_amended": "2021-11-28",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.014.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.014.14.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Tablet Disintegration Times",
+    "text": "C.01.015\n(1) Subject to subsection (2), no person shall sell for human use a drug in the form of a tablet that is intended to be swallowed whole unless, when tested by the official method DO-25, Determination of the Disintegration Time of Tablets, dated July 5, 1989,\n(a) in the case of an uncoated tablet, the tablet disintegrates in not more than 45 minutes;\n(b) in the case of a plain coated tablet, the tablet disintegrates in not more than 60 minutes; and\n(c) in the case where the label of the drug indicates that the tablet carries an enteric coating or a coating designed to serve a purpose similar to that of an enteric coating, the tablet does not disintegrate when exposed for 60 minutes to simulated gastric fluid, but when it is subsequently exposed for a continuous period to simulated intestinal fluid, the tablet disintegrates in not more than 60 minutes.\n(2) Subsection (1) does not apply in respect of a drug in the form of a tablet where\n(a) a notice of compliance in respect of the drug in the form of a tablet has been issued under section C.08.004 or C.08.004.01;\n(b) [Repealed, SOR/98-423, s. 7]\n(c) a dissolution or disintegration test for the drug in the form of a tablet is prescribed in Division 6 of this Part;\n(d) the drug is labelled as complying with a standard contained in a publication referred to in Schedule B to the Act;\n(e) the drug has been demonstrated by an acceptable method to be available to the body; or\n(f) representations regarding the drug are made on its label, or in any advertisement, with respect to the site, rate or extent of release to the body of a medicinal ingredient of that drug, or the availability to the body of a medicinal ingredient of that drug.",
+    "history": "SOR/89-429, s. 2; SOR/89-455, s. 3; SOR/94-36, s. 2; SOR/98-423, s. 7; SOR/2011-88, s. 4",
+    "last_amended": "2011-03-25",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.016",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prohibition",
+    "text": "C.01.016 No manufacturer shall sell a drug unless the manufacturer complies with the conditions set out in sections C.01.017 to C.01.019.",
+    "history": "SOR/95-521, s. 2; SOR/2011-31, s. 1",
+    "last_amended": "2011-02-10",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.017",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Serious Adverse Drug Reaction Reporting — Manufacturers",
+    "text": "C.01.017 The manufacturer shall submit to the Minister a report of all information relating to the following serious adverse drug reactions within 15 days after receiving or becoming aware of the information, whichever occurs first:\n(a) any serious adverse drug reaction that has occurred in Canada with respect to the drug; and\n(b) any serious unexpected adverse drug reaction that has occurred outside Canada with respect to the drug.",
+    "history": "SOR/95-521, s. 2; SOR/2011-31, s. 1",
+    "last_amended": "2011-02-10",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.018",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Annual Summary Report and Case Reports",
+    "text": "C.01.018\n(1) The manufacturer shall prepare an annual summary report of all information relating to adverse drug reactions and serious adverse drug reactions to the drug that it received or became aware of during the previous 12 months.\n(2) The annual summary report shall contain a concise, critical analysis of the adverse drug reactions and serious adverse drug reactions to the drug.\n(3) In preparing the annual summary report, the manufacturer shall determine, on the basis of the analysis referred to in subsection (2), whether there has been a significant change in what is known about the risks and benefits of the drug during the period covered by the report and shall include its conclusions in this regard in the summary report.\n(4) If, in preparing the annual summary report, the manufacturer concludes that there has been a significant change, it shall notify the Minister without delay, in writing, unless this has already been done.\n(5) The Minister may, for the purposes of assessing the safety and effectiveness of the drug, request in writing that the manufacturer submit to the Minister one or both of the following:\n(a) the annual summary reports;\n(b) the case reports relating to the adverse drug reactions and serious adverse drug reactions to the drug that are known to the manufacturer.\n(6) The Minister shall, after giving the manufacturer an opportunity to be heard, specify a period for the submission of the annual summary reports or case reports, or both, that is reasonable in the circumstances, and the manufacturer shall submit the reports within that period.",
+    "history": "SOR/2011-31, s. 1",
+    "last_amended": "2011-02-10",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.018.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.018.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Annual Summary Report and Case Reports",
+    "text": "C.01.018.1 Section C.01.018 does not apply in respect of a veterinary health product.",
+    "history": "SOR/2017-76, s. 4",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.018.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.018.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.019",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Issue-Related Summary Report",
+    "text": "C.01.019\n(1) The Minister may, for the purposes of assessing the safety and effectiveness of the drug, request in writing that the manufacturer submit to the Minister an issue-related summary report.\n(2) The report shall contain a concise, critical analysis of the adverse drug reactions and serious adverse drug reactions to the drug, as well as case reports of all or specified adverse drug reactions and serious adverse drug reactions to the drug that are known to the manufacturer in respect of the issue that the Minister directs the manufacturer to analyze in the report.\n(3) The Minister shall, after giving the manufacturer an opportunity to be heard, specify a period for the submission of the report that is reasonable in the circumstances. The Minister may only specify a period that is less than 30 days if the Minister needs the information in the report to determine whether the drug poses a serious and imminent risk to human health.\n(4) The manufacturer shall submit the report within the specified period.",
+    "history": "SOR/2011-31, s. 1; SOR/2017-18, s. 14",
+    "last_amended": "2017-02-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.019.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.019.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Issue-Related Summary Report",
+    "text": "C.01.019.1 Section C.01.019 does not apply in respect of a veterinary health product.",
+    "history": "SOR/2017-76, s. 5",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.019.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.019.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.020",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Maintenance of Records",
+    "text": "C.01.020\n(1) The manufacturer shall maintain records of the reports and case reports referred to in sections C.01.017 to C.01.019.\n(2) The manufacturer shall retain the records for 25 years after the day on which they were created.",
+    "history": "SOR/2011-31, s. 1",
+    "last_amended": "2011-02-10",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.020.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.020.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Provision of Information Under Section 21.8 of Act",
+    "text": "C.01.020.1\n(1) For the purposes of section 21.8 of the Act, hospitals are the prescribed health care institutions that shall provide information that is in their control to the Minister about a serious adverse drug reaction.\n(2) The following prescribed information about a serious adverse drug reaction that is in a hospital’s control shall be provided to the Minister in writing within 30 days after the day on which the serious adverse drug reaction is first documented within the hospital:\n(a) the name of the hospital and the contact information of a representative of that hospital;\n(b) the drug’s brand name, proper name or common name;\n(c) in the case of a drug imported under subsection C.10.001(2) or section C.10.006, the identifying code or number of the drug, if any, assigned in the country in which the drug was authorized for sale;\n(c.1) in the case of a drug whose sale has been authorized under subsection C.11.003(1), its identifying name, code, number or mark;\n(d) the drug identification number assigned for the drug, if applicable;\n(e) the patient’s age and sex;\n(f) a description of the serious adverse drug reaction;\n(g) the date on which the serious adverse drug reaction was first documented;\n(h) the date on which the patient first used the drug and, if applicable, the date on which the patient stopped using the drug;\n(i) the date on which the serious adverse drug reaction first occurred and, if applicable, the date on which the patient’s health was restored to its state prior to the reaction;\n(j) any medical condition of the patient that directly relates to the serious adverse drug reaction;\n(k) any concomitant therapeutic products used by the patient; and\n(l) the effect of the serious adverse drug reaction on the patient’s health.\n(3) A hospital is exempt from section 21.8 of the Act in respect of the reporting of information referred to in subsection (2) if\n(a) the hospital does not have in its control all of the information referred to in paragraphs (2)(b), (c), (e) and (f) in respect of the serious adverse drug reaction; or\n(b) the serious adverse drug reaction relates only to any of the following drugs:\n(i) a vaccine that was administered under a routine immunization program of a province,\n(ii) a drug that is authorized for sale under Division 5 of this Part, or\n(iii) a drug that was sold under subsection C.08.011(1).\n(4) In this section, hospital means a facility\n(a) that is licensed, approved or designated as a hospital by a province in accordance with the laws of the province to provide care or treatment to persons suffering from any form of disease or illness; or\n(b) that is operated by the Government of Canada and that provides health services to in-patients.",
+    "history": "SOR/2019-190, s. 2; SOR/2021-199, s. 4; SOR/2023-18, s. 1",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.020.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.020.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.021",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Drug Dosage",
+    "text": "C.01.021 Except as provided in these Regulations, no person shall sell a drug for human use listed in the following table unless both the inner and the outer labels other than the inner label of a single dose container carry a statement of\n(a) the quantitative content of the drug,\n(b) the recommended single and daily adult dose designated as such, except for\n(i) preparations solely for external use, or\n(ii) preparations solely for children’s use; and\n(c) adequate directions for use when the drug is recommended for children which shall be either\n(i) the statement “CHILDREN: As directed by the physician”, or\n(ii) a suitable reduced maximum single and daily dose which shall not exceed the following:\nWhere drugs having similar physiological actions occur in combination, the dosage of each shall be proportionately reduced.\nAccurate dosagesmay be expressed in either metric units or imperial units. If the dosage is expressed in both systems, then an approximation may be used for one expression, but such approximation must precede or follow the accurate statement by which the product will be judged and must be in brackets.",
+    "history": "SOR/78-422, s. 1; SOR/80-544, s. 3; SOR/84-145, s. 1; SOR/85-715, s. 3; SOR/85-966, s. 2; SOR/88-94, s. 1; SOR/89-229, s. 2; SOR/89-548, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.022",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Drug Dosage",
+    "text": "C.01.022 Notwithstanding paragraph C.01.021(b), the recommended single and daily dosage of a drug\n(a) intended to be burned and the smoke inhaled may be increased to 10 times the oral dose, and\n(b) intended for use as suppositories may be increased to 33 1/3 per cent in excess of the oral dose.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.024",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Drug Dosage",
+    "text": "C.01.024\n(1) Sections C.01.021 and C.01.022 do not apply to\n(a) a drug sold to a drug manufacturer; or\n(b) a drug sold on prescription.\n(2) Paragraph C.01.021(c) does not apply to\n(a) acetaminophen;\n(b) acetylsalicylic acid;\n(c) magnesium salicylate;\n(d) sodium salicylate; or\n(e) choline salicylate.\n(3) Where a drug mentioned in any of paragraphs (2)(a) to (d) is recommended for children, no person shall sell the drug for human use unless both the inner and the outer labels carry a statement that it is recommended\n(a) that the drug be used as directed by a physician; or\n(b) that the maximum doses of the drug not exceed the amounts set out in the following table and that single doses not be administered more frequently than every four hours.\n(4) Where choline salicylate is recommended for children, no person shall sell the drug for human use unless both the inner and the outer labels carry a statement that it is recommended\n(a) that the drug be used as directed by physician; or\n(b) that the maximum doses of the drug not exceed the amounts set out in the following table and that single doses not be administered more frequently than every four hours.",
+    "history": "SOR/84-145, s. 2; SOR/90-587, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.025",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Drug Dosage",
+    "text": "C.01.025 Both the inner and the outer labels of a drug that carry a recommended single or daily dosage or a statement of concentration in excess of the limits provided by section C.01.021 shall carry a caution that the product is to be used only on the advice of a physician.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.026",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Drug Dosage",
+    "text": "C.01.026 The provisions of section C.01.025 do not apply to\n(a) a drug sold on prescription, or\n(b) the inner label of a single-dose container.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.027",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Drug Dosage",
+    "text": "C.01.027\n(1) Where a person advertises to the general public a drug for human use, the person shall not make any representation other than with respect to the brand name, proper name, common name, price and quantity of the drug if it\n(a) contains a drug set out in the table to section C.01.021; and\n(b) carries on its label\n(i) a statement of the recommended single or daily adult dosage that results in a single or daily adult dosage of the drug referred to in paragraph (a) in excess of the maximum dosage set out in the table to section C.01.021 for that drug, or\n(ii) a statement that shows a concentration of the drug referred to in paragraph (a) in excess of the maximum limit set out in the table to section C.01.021 for that drug.\n(2) Subsection (1) does not apply to products containing\n(a) acetaminophen;\n(b) acetylsalicylic acid;\n(c) choline salicylate;\n(d) magnesium salicylate; or\n(e) sodium salicylate.\n(3) [Repealed, SOR/94-409, s. 1]\n(4) Where a person advertises to the general public a drug for human use that contains acetylsalicylic acid, the person shall not make any representation with respect to its administration to or use by children or teenagers.",
+    "history": "SOR/81-358, s. 1; SOR/84-145, s. 3; SOR/85-715, s. 4(F); SOR/85-966, s. 3; SOR/93-202, s. 5; SOR/93-411, s. 1; SOR/94-409, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.028",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.028\n(1) Subject to subsection (2), the inner and outer labels of a drug that contains\n(a) acetylsalicylic acid or any of its salts or derivatives, salicylic acid or a salt thereof, or salicylamide, where the drug is recommended for children, shall carry a cautionary statement to the effect that the drug should not be administered to a child under two years of age except on the advice of a physician;\n(b) boric acid or sodium borate as a medicinal ingredient shall carry a cautionary statement to the effect that the drug should not be administered to a child under three years of age;\n(c) hyoscine (scopolamine) or a salt thereof shall carry a cautionary statement to the effect that the drug should not be used by persons suffering from glaucoma or where it causes blurring of the vision or pressure pain within the eye;\n(d) phenacetin, either singly or in combination with other drugs, shall carry the following cautionary statement:\n“CAUTION: May be injurious if taken in large doses or for a long time. Do not exceed the recommended dose without consulting a physician.”; or\n(e) acetylsalicylic acid for internal use shall carry a cautionary statement to the effect that the drug should not be administered to or used by children or teenagers who have chicken pox or manifest flu symptoms before a physician or pharmacist is consulted about Reye’s syndrome, which statement shall also refer to the fact that Reye’s syndrome is a rare and serious illness.\n(2) Subsection (1) does not apply to a drug that is\n(a) intended for parenteral use only;\n(b) dispensed pursuant to a prescription; or\n(c) a prescription drug or a drug that is required to be sold under a prescription by Part G, the Benzodiazepines and Other Targeted Substances Regulations or the Narcotic Control Regulations.",
+    "history": "SOR/86-93, s. 2; SOR/88-323, s. 2(F); SOR/93-411, s. 2; SOR/2013-122, s. 7",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.029",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.029\n(1) Subject to subsections C.01.031.2(1) and (2), the inner and outer labels of a drug\n(a) that contains\n(i) salicylic acid, a salt thereof or salicylamide,\n(ii) acetylsalicylic acid, or any of its salts or derivatives,\n(iii) acetaminophen, or\n(iv) more than five per cent alkyl salicylates,\n(a.1) that contains nicotine or any of its salts and is a vaping product as defined in section 2 of the Tobacco and Vaping Products Act but that is not referred to in paragraph 2(b) or (c) or section 3 of the Regulations Excluding Certain Vaping Products Regulated Under the Food and Drugs Act from the Application of the Tobacco and Vaping Products Act, or\n(b) that is in a package that contains\n(i) more than the equivalent of 250 mg of elemental iron, or\n(ii) more than the equivalent of 120 mg of fluoride ion, unless the drug is intended solely for use in dentists’ offices,\nshall carry a cautionary statement to the effect that the drug should be kept out of the reach of children.\n(2) Subject to subsections C.01.031.2(1) and (2), the inner label and outer label of a drug that is in a package shall carry a cautionary statement, to the effect that there is enough drug in the package to seriously harm a child, if the package contains\n(a) more than 1.5 g of salicylic acid or the equivalent quantity of any of its salts or salicylamide,\n(b) more than 2 g of acetylsalicylic acid or the equivalent quantity of any of its salts or derivatives,\n(c) more than 3.2 g of acetaminophen,\n(d) more than the equivalent of 250 mg of elemental iron,\n(e) more than the equivalent of 120 mg of fluoride ion, unless the drug is intended solely for use in dentists’ offices, or\n(f) in the case where the drug is a vaping product as defined in section 2 of the Tobacco and Vaping Products Act but is not referred to in paragraph 2(b) or (c) or section 3 of the Regulations Excluding Certain Vaping Products Regulated Under the Food and Drugs Act from the Application of the Tobacco and Vaping Products Act, 0.1 mg/ml or more of nicotine or the equivalent quantity of any of its salts.\n(3) The cautionary statements required under subsections (1) and (2) shall be preceded by a prominently displayed symbol that is octagonal in shape, conspicuous in colour and on a background of a contrasting colour.",
+    "history": "SOR/86-93, s. 2; SOR/87-484, s. 2; SOR/88-323, s. 3(F); SOR/90-587, s. 2; SOR/93-468, s. 1; SOR/2018-132, s. 1",
+    "last_amended": "2018-12-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.030",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.030 [Repealed, SOR/2003-196, s. 104]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.031",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.031\n(1) Subject to section C.01.031.2,\n(a) no person shall sell a drug described in subsection C.01.029(1) unless\n(i) where the drug is recommended solely for children, it is packaged in a child resistant package,\n(ii) where the drug is not recommended solely for children, other than a drug referred to in subparagraph (iii), at least one of the sizes of packages available for sale is packaged in a child resistant package, and\n(iii) where the drug is a vaping product referred to in paragraph C.01.029(1)(a.1), it is packaged in a child resistant package; and\n(b) where a drug described in subsection C.01.029(1) is packaged in a package that is not a child resistant package, the outer label shall carry a statement that the drug is available in a child resistant package.\n(2) Subsection C.01.031.2(2) and paragraph C.01.031.2(3)(a) do not apply to a drug referred to in paragraph C.01.029(1)(a.1).",
+    "history": "SOR/86-93, s. 2; SOR/87-16, s. 1; SOR/93-468, s. 2; SOR/2018-132, s. 2",
+    "last_amended": "2018-12-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.031.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.031.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.031.1 [Repealed, SOR/87-484, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.031.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.031.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.031.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.031.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.031.2\n(1) Sections C.01.029 to C.01.031 do not apply to a drug that is\n(a) a prescription drug or a drug that is required to be sold under a prescription by Part G, the Benzodiazepines and Other Targeted Substances Regulations or the Narcotic Control Regulations;\n(b) intended for parenteral use only;\n(c) in effervescent or powder form;\n(d) in suppository form;\n(e) intended for topical use, unless it is a liquid preparation containing more than five per cent alkyl salicylates;\n(f) packaged in a non-reclosable package containing not more than two adult standard dosage units per package; or\n(g) in toothpaste form.\n(2) Sections C.01.029 to C.01.031 do not apply to a drug that is repackaged by a pharmacist or practitioner at the time of sale.\n(3) Section C.01.031 does not apply to a drug that is\n(a) sold only in containers that have roll-on or spray applicators or permanently installed wick applicators;\n(b) sold for exclusive use in animals other than household pets; or\n(c) intended solely for use in dentists’ offices, or packaged for hospital use only.",
+    "history": "SOR/86-93, s. 2; SOR/87-484, s. 4; SOR/88-323, s. 5(F); SOR/93-468, s. 3; SOR/2013-122, s. 8",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.031.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.031.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.032",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.032 No person shall sell a corticosteroid drug for ophthalmic use unless\n(a) the outer label or the package insert carries, as part of the directions for use, the following statements:\n“Contraindications\nViral diseases of the cornea and conjunctiva;\nTuberculosis of the eye;\nFungal diseases of the eye;\nAcute purulent untreated infections of the eye, which, like other diseases caused by micro-organisms, may be masked or enhanced by the presence of the steroid.\nSide Effects\nExtended ophthalmic use of corticosteroid drugs may cause increased intraocular pressure in certain individuals and in those diseases causing thinning of the cornea, perforation has been known to occur.”;\nand\n(b) the inner label carries the statements required by paragraph (a) or instructions to see the outer label or package insert for information about contraindications and side effects.",
+    "history": "SOR/2018-69, s. 18(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.033",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.033 Section C.01.032 does not apply to a corticosteroid drug that is sold by a pharmacist under a prescription.",
+    "history": "SOR/2013-122, s. 9",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.034",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.034 No person shall disseminate to a practitioner promotional literature about corticosteroid drugs for ophthalmic use unless the statements required by paragraph C.01.032(a) are included in that literature.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.035",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Cautionary Statements and Child Resistant Packages",
+    "text": "C.01.035 Sections C.01.032 and C.01.034 do not apply to a drug sold solely for veterinary use.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.036",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.036",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.036\n(1) No manufacturer or importer shall sell\n(a) a drug that contains phenacetin in combination with any salt or derivative of salicylic acid;\n(b) a drug for human use that contains\n(i) oxyphenisatin,\n(ii) oxyphenisatin acetate, or\n(iii) phenisatin; or\n(c) a drug for human use that contains mercury or a salt or derivative thereof, unless the drug is\n(i) a drug described in Schedule C or D to the Act, or\n(ii) one of the following drugs, namely,\n(A) an ophthalmic drug or other drug to be used in the area of the eye,\n(B) a drug for nasal administration,\n(C) a drug for otic administration, or\n(D) a drug for parenteral administration that is packaged in a multi-dose container,\nin which the mercury or the salt or derivative thereof is present as a preservative and the manufacturer or importer has submitted evidence to the Minister demonstrating that the only satisfactory way to maintain the sterility or stability of the drug is to use that preservative.\n(2) For the purpose of clause (1)(c)(ii)(A), area of the eye means the area bounded by the supraorbital and infraorbital ridges and includes the eyebrows, the skin underlying the eyebrows, the eyelids, the eyelashes, the conjunctival sac of the eye, the eyeball and the soft tissue that lies below the eye and within the infraorbital ridge.",
+    "history": "SOR/78-423, s. 2; SOR/86-93, s. 3; SOR/89-229, s. 3; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.036.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.036.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.036.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.036.1 No person shall sell, or advertise for sale, nitrous oxide to the general public.",
+    "history": "SOR/78-875, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.036.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.036.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.037",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.037\n(1) No person shall sell to the general public a drug that is recommended solely for children if the package in which the drug is sold contains\n(a) more than 1.92 g of salicylamide or salicylic acid or the equivalent quantity of a salt of salicylic acid;\n(b) more than 1.92 g of acetylsalicylic acid or the equivalent quantity of a salt or derivative thereof;\n(c) more than 3.2 g of acetaminophen in 160 mg dosage units; or\n(d) more than 1.92 g of acetaminophen in 80 mg dosage units.\n(2) Subsection (1) does not apply to a drug dispensed pursuant to a prescription.",
+    "history": "SOR/86-93, s. 4; SOR/87-484, s. 5; SOR/88-323, s. 6; SOR/90-587, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.038",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.038",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.038 A drug for human use is adulterated if it contains\n(a) Strychnine or any of its salts;\n(b) extracts or tinctures of\n(i) Strychnos nux vomica,\n(ii) Strychnos Ignatii, or\n(iii) a Strychnos species containing strychnine, other than those species mentioned in subparagraphs (i) and (ii);\n(c) Methapyrilene or any of its salts;\n(d) Echimidine or any of its salts; or\n(e) any of the following plant species or extracts or tinctures thereof:\n(i) Symphytum asperum,\n(ii) Symphytum x uplandicum, or\n(iii) any other plant species containing echimidine.",
+    "history": "SOR/79-512, s. 1; SOR/88-173, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.038.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.039",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.039",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.039 In vitro diagnostic products that are or contain drugs other than drugs listed in Schedule E to the Act, and drugs listed in Schedule D to the Act that are labelled for veterinary use only, are exempt from the application of this Part.",
+    "history": "SOR/97-12, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.039.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.040",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.040 No manufacturer or importer shall sell a drug for human use that contains as an ingredient\n(a) chloroform; or\n(b) arsenic or any of its salts or derivatives, other than arsenic trioxide.",
+    "history": "SOR/89-229, s. 4; SOR/2013-113, s. 1",
+    "last_amended": "2013-05-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.040.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.040.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Miscellaneous",
+    "text": "C.01.040.1 No manufacturer shall use methyl salicylate as a medicinal ingredient in a drug for internal use in humans.",
+    "history": "SOR/78-422, s. 2; SOR/78-801, s. 1; SOR/81-334, s. 2(F); SOR/89-176, s. 1; SOR/92-662, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.040.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.040.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.040.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.040.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Colouring Agents",
+    "text": "C.01.040.2\n(1) No manufacturer shall use a colouring agent in a drug other than a colouring agent listed in subsections (3) and (4).\n(2) No person shall import for sale a drug that contains a colouring agent other than a colouring agent listed in subsections (3) and (4).\n(2.1) The following definitions apply in subsections (3) to (4.1):\nC.I. (indication of the number) means the designation used to identify a colouring agent in the Colour Index published by The Society of Dyers and Colourists, as amended from time to time; (C.I. (indication du numéro))\nD & C (indication of the colour and the number) means the designation used to identify, in accordance with the Code of Federal Regulations of the United States, a colouring agent that can be used in the United States in drugs and cosmetics; (D&C (indication de la couleur et du numéro))\nFD & C (indication of the colour and the number) means the designation used to identify, in accordance with the Code of Federal Regulations of the United States, a colouring agent that can be used in the United States in food, drugs and cosmetics. (FD&C (indication de la couleur et du numéro))\n(3) The following colouring agents are permitted in drugs for internal and external use, namely,\n(a) ACID FUCHSIN D (D & C Red No. 33; C.I. No. 17200),\nALIZARIN CYANINE GREEN F (D & C Green No. 5; C.I. No. 61570),\nALLURA RED AC (FD & C Red No. 40; C.I. No. 16035),\nAMARANTH (Delisted FD & C Red No. 2; C.I. No. 16185),\nANTHOCYANIN DERIVED FROM JUICE EXPRESSED FROM FRESH EDIBLE FRUITS OR VEGETABLES,\nß-APO-81-CAROTENAL (C.I. No. 40820),\nBRILLIANT BLUE FCF SODIUM SALT (FD & C Blue No. 1; C.I. No. 42090),\nBRILLIANT BLUE FCF AMMONIUM SALT (D & C Blue No. 4; C.I. No. 42090),\nCANTHAXANTHIN (C.I. No. 40850),\nCARAMEL,\nCARBON BLACK (C.I. No. 77266),\nCARMINE (C.I. No. 75470),\nCARMOISINE (Delisted Ext. D & C Red No. 10; C.I. No. 14720),\nß-CAROTENE (C.I. No. 40800),\nCHLOROPHYLL (C.I. No. 75810),\nEOSIN YS ACID FORM (D & C Red No. 21; C.I. No. 45380:2),\nEOSIN YS SODIUM SALT (D & C Red No. 22; C.I. No. 45380),\nERYTHROSINE (FD & C Red No. 3; C.I. No. 45430),\nFAST GREEN FCF (FD & C Green No. 3; C.I. No. 42053),\nFLAMING RED (D & C Red No. 36; C.I. No. 12085),\nHELINDONE PINK CN (D & C Red No. 30; C.I. No. 73360),\nINDIGO (D & C Blue No. 6; C.I. No. 73000),\nINDIGOTINE (FD & C Blue No. 2; C.I. No. 73015),\nIRON OXIDES (C.I. Nos. 77489, 77491, 77492, 77499),\nLITHOL RUBIN B SODIUM SALT (D & C Red No. 6; C.I. No. 15850),\nLITHOL RUBIN B CALCIUM SALT (D & C Red No. 7; C.I. No. 15850:1),\nPHLOXINE B ACID FORM (D & C Red No. 27; C.I. No. 45410:1),\nPHLOXINE B SODIUM SALT (D & C Red No. 28; C.I. No. 45410),\nPONCEAU 4R (C.I. No. 16255),\nPONCEAU SX (FD & C Red No. 4; C.I. No. 14700),\nQUINOLINE YELLOW WS (D & C Yellow No. 10; C.I. No. 47005),\nRIBOFLAVIN,\nSUNSET YELLOW FCF (FD & C Yellow No. 6; C.I. No. 15985),\nTARTRAZINE (FD & C Yellow No. 5; C.I. No. 19140),\nTITANIUM DIOXIDE (C.I. No. 77891);\n(b) preparations made by extending any of the colouring agents listed in paragraph (a) on a substratum of\n(i) alumina,\n(ii) blanc fixe,\n(iii) gloss white,\n(iv) clay,\n(v) zinc oxide,\n(vi) talc,\n(vii) rosin,\n(viii) aluminum benzoate,\n(ix) calcium carbonate, or\n(x) any combination of the substances listed in subparagraphs (i) to (ix); and\n(c) preparations made by extending any sodium, potassium, aluminum, barium, calcium, strontium or zirconium salt of any of the colouring agents listed in paragraph (a) on a substratum of\n(i) alumina,\n(ii) blanc fixe,\n(iii) gloss white,\n(iv) clay,\n(v) zinc oxide,\n(vi) talc,\n(vii) rosin,\n(viii) aluminum benzoate,\n(ix) calcium carbonate, or\n(x) any combination of the substances listed in subparagraphs (i) to (ix).\n(4) The following colouring agents are permitted in drugs for external use, namely,\n(a) ACID VIOLET 43 (Ext. D & C Violet No. 2; C.I. No. 60730),\nALIZUROL PURPLE SS (D&C Violet No. 2; C.I. No. 60725),\nANNATTO (C.I. No. 75120),\nBISMUTH OXYCHLORIDE (C.I. No. 77163),\nCHROMIUM HYDROXIDE GREEN (PIGMENT GREEN 18 (C.I. No. 77289)),\nDEEP MAROON (D&C Red No. 34; C.I. No. 15880:1),\nDIBROMOFLUORESCEIN (SOLVENT RED 72 (C.I. No. 45370:1); ORANGE No. 5 (D & C Orange No. 5)),\nFERRIC FERROCYANIDE (C.I. No. 77510),\nGUANINE (C.I. No. 75170),\nMANGANESE VIOLET (C.I. No. 77742),\nMICA (C.I. No. 77019),\nORANGE II (D&C Orange No. 4; C.I. No. 15510),\nPYRANINE CONCENTRATED (D&C Green No. 8; C.I. No. 59040),\nQUINIZARIN GREEN SS (D&C Green No. 6; C.I. No. 61565),\nTONEY RED (D&C Red No. 17; C.I. No. 26100),\nURANINE ACID FORM (D&C Yellow No. 7; C.I. No. 45350:1),\nURANINE SODIUM SALT (D&C Yellow No. 8; C.I. No. 45350);\nZINC OXIDE (C.I. No. 77947);\n(b) preparations made by extending any of the colouring agents listed in paragraph (a) on a substratum of\n(i) alumina,\n(ii) blanc fixe,\n(iii) gloss white,\n(iv) clay,\n(v) zinc oxide,\n(vi) talc,\n(vii) rosin,\n(viii) aluminum benzoate,\n(ix) calcium carbonate, or\n(x) any combination of the substances listed in subparagraphs (i) to (ix); and\n(c) preparations made by extending any sodium, potassium, aluminum, barium, calcium, strontium or zirconium salt of any of the colouring agents listed in paragraph (a) on a substratum of\n(i) alumina,\n(ii) blanc fixe,\n(iii) gloss white,\n(iv) clay,\n(v) zinc oxide,\n(vi) talc,\n(vii) rosin,\n(viii) aluminum benzoate,\n(ix) calcium carbonate, or\n(x) any combination of the substances listed in subparagraphs (i) to (ix).\n(4.1) Despite subsection (1), no manufacturer shall use a preparation made by extending any of the following substances on a substratum of mica in a drug unless the requirements in subsection (4.3) are met:\n(a) titanium dioxide (C.I. No. 77891);\n(b) iron oxides (C.I. Nos. 77489, 77491, 77492, 77499); or\n(c) a mixed oxide made from substances referred to in both paragraphs (a) and (b).\n(4.2) Despite subsection (2), no person shall import for sale a drug that contains a preparation made by extending any of the substances referred to in paragraphs (4.1)(a) to (c) on a substratum of mica unless the requirements in subsection (4.3) are met.\n(4.3) The requirements referred to in subsections (4.1) and (4.2) are the following:\n(a) the drug shall be in a solid dosage form intended for oral administration or in a liquid dosage form intended for oral administration or it shall be a drug intended for external use;\n(b) in the case where the drug is in a solid dosage form intended for oral administration, the drug shall not contain more than 3% of the preparation;\n(c) in the case where the preparation was made using iron oxides, the preparation shall not contain more than 55% iron oxides.\n(5) Subsections (1), (2), (4.1) and (4.2) do not apply in respect of a drug that is represented as being solely for use in the disinfection, for disease prevention, of\n(a) medical devices;\n(b) health care facilities; or\n(c) premises in which food is manufactured, prepared or kept.",
+    "history": "SOR/84-949, s. 1; SOR/86-590, s. 1(E); SOR/94-460, s. 1; SOR/95-431, s. 1; SOR/2002-369, s. 1; SOR/2005-95, s. 1; SOR/2018-248, s. 1",
+    "last_amended": "2018-11-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.040.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.040.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.040.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.040.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.040.3 In deciding whether to amend the Prescription Drug List in respect of a drug, including by adding the drug to it or removing the drug from it, the Minister shall consider whether any of the following criteria apply with respect to the drug:\n(a) supervision by a practitioner is necessary\n(i) for the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in respect of which the drug is recommended for use, or\n(ii) to monitor a disease, disorder or abnormal physical state, or its symptoms, in respect of which the drug is recommended for use, or to monitor the use of the drug;\n(b) the level of uncertainty respecting the drug, its use or its effects justifies supervision by a practitioner; or\n(c) use of the drug can cause harm to human or animal health or a risk to public health and the harm or the risk can be mitigated by a practitioner’s supervision.",
+    "history": "SOR/2013-122, s. 10; SOR/2017-18, s. 21(F)",
+    "last_amended": "2017-02-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.040.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.040.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.040.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.040.4",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.040.4 The Minister shall consult the general public on any proposal by the Minister to remove a drug from the Prescription Drug List.",
+    "history": "SOR/2013-122, s. 10",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.040.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.040.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.040.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.040.5",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.040.5 Sections C.01.040.3 and C.01.040.4 apply, with any modifications that the circumstances require, in respect of classes of drugs.",
+    "history": "SOR/2013-122, s. 10",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.040.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.040.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.041",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.041\n(1) No person shall sell a prescription drug unless\n(a) they are entitled under the laws of a province to dispense a prescription drug and they sell it in that province under a verbal or written prescription that they received; or\n(b) they sell it under section C.01.043.\n(2) In the case of a verbal prescription, the person referred to in paragraph (1)(a) or a pharmacy technician shall create a written record of the prescription that includes the following information:\n(a) the date on which the prescription was received and, if applicable, the number of the prescription;\n(b) the name and address of the person to whom the prescription was issued;\n(c) the proper name, common name or brand name of the drug and its quantity;\n(d) the person’s name and the name of the practitioner who issued the prescription; and\n(e) the directions for use provided with the prescription, whether or not the practitioner authorized it to be refilled and, if refills are authorized, the number of authorized refills.\n(3) The person referred to in paragraph (1)(a) shall retain the written prescription referred to in subsection (1) or the record referred to in subsection (2) for at least two years after the day on which the prescription is filled.",
+    "history": "SOR/78-424, s. 2; SOR/80-543, s. 3; SOR/93-202, s. 6; SOR/93-407, s. 2; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.041.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.041.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.041.1 Subject to paragraph C.01.041.3(2)(b), a pharmacist or pharmacy technician may transfer to another pharmacist or pharmacy technician a prescription for a prescription drug.",
+    "history": "SOR/78-424, s. 3; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.041.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.041.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.041.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.041.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.041.2\n(1) Before a pharmacist sells a drug under a prescription that was transferred under section C.01.041.1, the pharmacist or a pharmacy technician shall\n(a) create a written record of the name and address of the pharmacist or pharmacy technician who transferred the prescription and, if applicable, the number of authorized refills remaining and the date of the last refill; and\n(b) obtain a copy of the written prescription or of the written record that was created under subsection C.01.041(2), as the case may be, or, in the case of a verbal transfer, create a written record that includes the information referred to in that subsection.\n(2) The pharmacist shall retain the documents referred to in subsection (1) for at least two years after the day on which the prescription was filled.",
+    "history": "SOR/78-424, s. 3; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.041.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.041.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.041.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.041.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.041.3\n(1) A pharmacist or a pharmacy technician who transfers a prescription under section C.01.041.1 shall indicate the date of transfer on the original of the written prescription or of the written record created under subsection C.01.041(2) or in a record kept under the name of the patient in question, as the case may be.\n(2) When the pharmacist or pharmacy technician has transferred the prescription,\n(a) the pharmacist shall not make any additional sales under the prescription; and\n(b) the pharmacist or pharmacy technician shall not transfer the prescription to another pharmacist or pharmacy technician.",
+    "history": "SOR/78-424, s. 3; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.041.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.041.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.041.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.041.4",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.041.4 [Repealed, SOR/2013-122, s. 11]",
+    "history": "",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.041.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.041.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.042",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.042 A person referred to in paragraph C.01.041(1)(a) shall not refill a prescription for a prescription drug unless authorized by the practitioner and, in the case of such an authorization, they shall not refill a prescription more than the number of times specified by the practitioner.",
+    "history": "SOR/78-424, s. 4; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.042.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.042.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.042.1 A person referred to in paragraph C.01.041(1)(a) shall indicate on the original of or on the copy of the written prescription or the written record created under subsection C.01.041(2) or in a record kept under the name of the patient in question, as the case may be,\n(a) the date on which the prescription was filled;\n(b) the date of each refill, if applicable;\n(c) the quantity of drug sold when the prescription was filled and, if applicable, for each refill; and\n(d) the name of the person who sold the drug.",
+    "history": "SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.042.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.042.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.043",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.043\n(1) A person may sell a prescription drug to\n(a) a drug manufacturer;\n(b) a practitioner;\n(c) a wholesale druggist;\n(d) a pharmacist; or\n(e) the Government of Canada or the government of a province, for the use of a department or agency of that government, on receipt of a written order signed by the minister responsible for the department or by the person in charge of the agency, or by their duly authorized representative.\n(2) If a person sells a prescription drug under paragraph (1)(e), they shall retain the written order for the drug for a period of at least two years after the day on which the drug is sold.",
+    "history": "SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.044",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.044 If a person advertises a prescription drug to the general public, the person shall not make any representation other than with respect to the brand name, the proper name, the common name and the price and quantity of the drug.",
+    "history": "SOR/78-424, s. 5; SOR/93-202, s. 7; SOR/93-407, s. 3; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.045",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.045 No person, other than one of the following, shall import a prescription drug:\n(a) a practitioner;\n(b) a drug manufacturer;\n(c) a wholesale druggist;\n(d) a pharmacist; or\n(e) a resident of a foreign country while a visitor in Canada.",
+    "history": "SOR/93-407, s. 4; SOR/2013-122, s. 11",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.046",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.046 [Repealed, SOR/2013-122, s. 11]",
+    "history": "",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.047",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Prescription Drugs",
+    "text": "C.01.047 [Repealed, SOR/80-543, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.048",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Distribution of Drugs as Samples",
+    "text": "C.01.048\n(1) If a practitioner or pharmacist has signed an order specifying the proper name or common name, the brand name and the quantity of a drug, other than the following, the person who receives the order may distribute or cause to be distributed the drug, in dosage form, as a sample to that practitioner or pharmacist if the drug meets the requirements of these Regulations:\n(a) a narcotic as defined in the Narcotic Control Regulations;\n(b) a controlled drug as defined in section G.01.001; or\n(c) [Repealed, SOR/2020-74, s. 3]\n(d) a prescription drug as defined in subsection 1(2) of the Cannabis Regulations.\n(1.1) A person may distribute or cause to be distributed a prescription drug as a sample under subsection (1) only to a practitioner or pharmacist who is entitled, under the laws of the province in which they are practising, to prescribe or dispense that drug, as the case may be.\n(2) An order referred to in subsection (1) may provide that the order be repeated at specified intervals during any period not exceeding six months.\n(3) Despite subsection (1), a person may distribute or cause to be distributed a drug, in dosage form, as a sample to a practitioner or pharmacist without a signed order if that drug is not a prescription drug and is part of a class of drugs that is set out in column 1 of List D, and if all of the following conditions are met:\n(a) the drug contains, as its only medicinal ingredients, one or more of those set out in column 2, each of which corresponds to that class, in the corresponding quantity set out in column 3, and the drug is consistent with the descriptive information set out in columns 4 to 6;\n(b) the expiration date of the drug falls on a day that is\n(i) at least 30 days after the day on which it is distributed, if the expiration date consists of a day, month and year, or\n(ii) in a month that follows the month in which it is distributed, if the expiration date consists only of a month and year;\n(c) the drug meets the requirements of these Regulations.",
+    "history": "SOR/93-202, s. 9; SOR/97-228, s. 2; SOR/2018-144, s. 366; SOR/2019-171, s. 24; SOR/2020-74, s. 3",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.049",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.049",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Distribution of Drugs as Samples",
+    "text": "C.01.049 A person who, under subsection C.01.048(1), receives an order for and distributes or causes to be distributed a drug as a sample shall\n(a) maintain records showing\n(i) the name, address and description of each person to whom the drug is distributed,\n(ii) the brand name, quantity and form of the drug distributed, and\n(iii) the date upon which each such distribution was made; and\n(b) keep those records and all orders received for drugs in accordance with section C.01.048 for a period of not less than two years from the date upon which the distribution referred to in the records was made.",
+    "history": "SOR/93-202, s. 10; SOR/2020-74, s. 4",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.049",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.049.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.049.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.049.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Distribution of Drugs as Samples",
+    "text": "C.01.049.1 A person may distribute or cause to be distributed a drug, in dosage form, as a sample to any consumer that is 18 years of age or older if that drug is not a prescription drug and is part of a class of drugs that is set out in column 1 of List D, and if all of the following conditions are met:\n(a) the drug contains, as its only medicinal ingredients, one or more of those set out in column 2, each of which corresponds to that class, in the corresponding quantity set out in column 3, and the drug is consistent with the descriptive information set out in columns 4 to 6;\n(b) the expiration date of the drug falls on a day that is\n(i) at least 30 days after the day on which it is distributed, if the expiration date consists of a day, month and year, or\n(ii) in a month that follows the month in which it is distributed, if the expiration date consists only of a month and year;\n(c) the drug meets the requirements of these Regulations.",
+    "history": "SOR/2020-74, s. 5",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.049.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.049.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.050",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Information — Serious Risk of Injury to Human Health",
+    "text": "C.01.050\n(1) This section applies to a holder of one or more of the following therapeutic product authorizations:\n(a) a drug identification number that has been assigned under subsection C.01.014.2(1); and\n(b) a notice of compliance that has been issued under section C.08.004 or C.08.004.01.\n(2) The holder of a therapeutic product authorization in respect of a drug that is part of a class of drugs set out in subsection (4) shall provide the Minister with information in respect of any serious risk of injury to human health that the holder receives or becomes aware of and that is relevant to the safety of the drug, regarding\n(a) risks that have been communicated by any foreign regulatory authority that is set out in Part A of the List of Foreign Regulatory Authorities for the Purposes of Section C.01.050 of the Food and Drug Regulations, published by the Government of Canada on its website, as amended from time to time, or by any person who is authorized to manufacture or sell a drug within the jurisdiction of such an authority, and the manner of the communication;\n(b) changes that have been made to the labelling of any drug and that have been communicated to or requested by any foreign regulatory authority that is set out in Part B of the list referred to in paragraph (a); and\n(c) recalls, reassessments and suspensions or revocations of authorizations, including licences, in respect of any drug, that have taken place within the jurisdiction of any foreign regulatory authority that is set out in Part C of the list referred to in paragraph (a).\n(3) The information shall be provided to the Minister within 72 hours after the holder receives or becomes aware of it, whichever occurs first.\n(4) The classes of drugs are\n(a) prescription drugs;\n(b) drugs that are required to be sold under a prescription by Part G, the Benzodiazepines and Other Targeted Substances Regulations or the Narcotic Control Regulations; and\n(c) drugs that are permitted to be sold without a prescription but that are to be administered only under the supervision of a practitioner.\n(5) Despite subsection (2), a holder of a therapeutic product authorization who provided information in accordance with\n(a) paragraph (2)(a) is not required to provide the same information again under that paragraph in the case where the holder receives or becomes aware of that information in respect of a foreign regulatory authority or person referred to in that paragraph; or\n(b) paragraph (2)(b) or (c) is not required to provide the same information again under that paragraph in the case where the holder receives or becomes aware of that information in respect of a foreign regulatory authority referred to in that paragraph.\n(6) In this section, foreign regulatory authority means a government agency or other entity outside Canada that has a legal right to control the manufacturing, use or sale of drugs within its jurisdiction and that may take enforcement action to ensure that drugs marketed within its jurisdiction comply with the applicable legal requirements.",
+    "history": "SOR/2018-84, s. 2; SOR/2020-262, s. 2(F)",
+    "last_amended": "2021-06-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.051",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Recall Reporting",
+    "text": "C.01.051\n(1) If a manufacturer who sells a drug in dosage form or an active ingredient or a person who imports into and sells a drug in dosage form or an active ingredient in Canada decides to recall any of those drugs without being ordered to do so by the Minister, the manufacturer or importer shall, within 24 hours after making the decision, provide the Minister with the following information in writing:\n(a) the drug’s proper name or the common name, if there is no proper name;\n(b) an indication as to whether the drug is a drug in dosage form or an active ingredient;\n(c) in the case of a drug in dosage form,\n(i) the brand name,\n(ii) the drug identification number assigned under subsection C.01.014.2(1),\n(iii) the dosage form,\n(iv) the strength,\n(v) the names of the persons in Canada, other than consumers that purchased the drug at the retail level, to whom the drug was sold by the manufacturer or importer and the quantity sold to each of the named persons, and\n(vi) an assessment of the effect that the recall may have on the manufacturer’s or importer’s ability to meet demand for the drug in Canada;\n(d) the lot numbers of the drug;\n(e) the dates of fabrication of the drug;\n(f) the expiration dates of the drug;\n(g) the quantity of the drug that was fabricated in Canada;\n(h) the quantity of the drug that was imported;\n(i) the quantity of the drug that the manufacturer or importer sold to persons in Canada and the period during which it was sold;\n(j) the quantity of the drug that the manufacturer or importer exported, as well as the quantity exported, by country;\n(k) the quantity of the drug in Canada that is in the possession or control of the manufacturer or importer;\n(l) an assessment of the risk of injury to human health posed by the drug, including because of a failure of its effectiveness;\n(m) the names and civic addresses of the manufacturer and fabricator of the drug and of any importers of the drug;\n(n) the name and contact information of the individual who is responsible for the recall;\n(o) the expected dates for the start and completion of the recall; and\n(p) the reasons for the recall and the date on which and manner in which the situation that prompted the recall was discovered.\n(2) The manufacturer or importer shall\n(a) before starting the recall, provide the Minister with a copy of any communications that the manufacturer or importer intends to use in connection with the start of the recall; and\n(b) after starting the recall, provide the Minister, on request and within the time specified by the Minister, with a copy of any additional communications that the manufacturer or importer uses, or intends to use, in connection with the recall.\n(3) The manufacturer or importer shall, within 72 hours after making the decision to recall the drug, provide the Minister with the following information in writing:\n(a) the strategy for conducting the recall, including the time and manner in which the Minister will be informed of the progress of the recall; and\n(b) a description of the measures that are intended to be taken to prevent a recurrence of the situation that prompted the recall.\n(4) The manufacturer or importer shall, within 30 days after completing the recall, provide the Minister with the following information in writing:\n(a) the results of the recall; and\n(b) a description of the measures that have been or will be taken to prevent a recurrence of the situation that prompted the recall.\n(5) In this section and in section C.01.051.1, active ingredient and fabricate have the same meaning as in subsection C.01A.001(1).",
+    "history": "SOR/82-524, s. 2; SOR/93-202, s. 11; SOR/2018-69, s. 27; SOR/2024-136, s. 1",
+    "last_amended": "2024-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.051.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.051.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Recall Reporting",
+    "text": "C.01.051.1\n(1) A person who is ordered by the Minister under section 21.3 of the Act to recall a drug in dosage form, or an active ingredient, shall provide the Minister with the following information in the time and manner specified by the Minister:\n(a) the quantity of the drug that has been sold by the person at the retail level to consumers in Canada;\n(b) if the person has sold the drug to persons in Canada other than consumers referred to in paragraph (a),\n(i) the names of those persons and the quantity that has been sold to each of them, and\n(ii) the period during which the drug was sold to those persons;\n(c) the quantity of the drug that the person has exported from Canada, as well as the quantity exported by country;\n(d) the quantity of the drug in Canada that is in the possession or control of the person;\n(e) the name, title and contact information of an individual from whom the Minister may obtain additional information concerning the recall;\n(f) the strategy for conducting the recall;\n(g) any other information that the Minister has reasonable grounds to believe is necessary to mitigate the risk of injury to human health; and\n(h) if the person is in a position to prevent a recurrence of the situation that prompted the recall, a description of the measures that they intend to take to prevent a recurrence.\n(2) The person shall notify the Minister without delay of any change to the information referred to in paragraph (1)(e).\n(3) The person shall\n(a) before starting the recall, provide the Minister with a copy of any communications that the person intends to use in connection with the start of the recall; and\n(b) after starting the recall, provide the Minister with, on request and within the time specified by the Minister, a copy of any additional communications that the person uses, or intends to use, in connection with the recall.\n(4) The person shall notify the Minister in writing, within 24 hours, of the start and completion of the recall.\n(5) The person shall, within 30 days after completing the recall, provide the Minister with the following information in writing:\n(a) the results of the recall; and\n(b) if the person is in a position to prevent a recurrence of the situation that prompted the recall, a description of the measures that they have taken or will take to prevent a recurrence.",
+    "history": "SOR/2024-136, s. 1",
+    "last_amended": "2024-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.051.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.051.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.052",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Assessments Ordered Under Section 21.31 of the Act",
+    "text": "C.01.052\n(1) The Minister’s power to make an order under section 21.31 of the Act in respect of a drug is subject to the following conditions:\n(a) the person to whom the order is made shall be the holder of one or more of the following therapeutic product authorizations in respect of the drug:\n(i) a drug identification number that has been assigned under subsection C.01.014.2(1),\n(ii) an establishment licence that has been issued under subsection C.01A.008(1), and\n(iii) a notice of compliance that has been issued under section C.08.004 or C.08.004.01; and\n(b) the Minister shall have reasonable grounds to believe that\n(i) in the case of a holder of a therapeutic product authorization referred to in subparagraph (a)(i) or (iii), the benefits or risks of injury to health associated with the drug are significantly different than they were when the authorization was issued,\n(ii) in the case of a holder of a therapeutic product authorization referred to in subparagraph (a)(ii) who is an importer, the manner in which one or more of the following activities is conducted may present a risk of injury to health associated with the drug:\n(A) importation, as defined in subsection C.01A.001(1), of the drug,\n(B) fabrication or packaging/labelling, as defined in subsection C.01A.001(1), of the drug outside Canada, or\n(C) testing of the drug outside Canada, and\n(iii) in the case of a holder of a therapeutic product authorization referred to in subparagraph (a)(ii) who is not an importer, the manner in which an activity that is authorized under the authorization is conducted may present a risk of injury to health associated with the drug.\n(2) The Minister shall, after examining the results of an assessment that was ordered under section 21.31 of the Act in respect of a drug,\n(a) provide the holder of the therapeutic product authorization with the results of the examination; and\n(b) ensure that a summary of the results of the examination, together with a description of any steps that the Minister has taken or may take as a consequence of the examination, is published on the Government of Canada website.",
+    "history": "SOR/2018-84, s. 3; SOR/2020-262, s. 3",
+    "last_amended": "2021-06-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.053",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Activities Ordered Under Section 21.32 of the Act",
+    "text": "C.01.053 The Minister’s power to make an order under section 21.32 of the Act in respect of a drug is subject to the following conditions:\n(a) the person to whom the order is made shall be the holder of one or more of the following therapeutic product authorizations in respect of the drug:\n(i) a drug identification number that has been assigned under subsection C.01.014.2(1),\n(ii) an establishment licence that has been issued under subsection C.01A.008(1), and\n(iii) a notice of compliance that has been issued under section C.08.004 or C.08.004.01;\n(b) the Minister shall have reasonable grounds to believe that\n(i) in the case of a holder of a therapeutic product authorization referred to in subparagraph (a)(i) or (iii), there are significant uncertainties relating to the benefits or harms associated with the drug,\n(ii) in the case of a holder of a therapeutic product authorization referred to in subparagraph (a)(ii) who is an importer, the manner in which one or more of the following activities is conducted has introduced significant uncertainties relating to the benefits or harms associated with the drug:\n(A) importation, as defined in subsection C.01A.001(1), of the drug,\n(B) fabrication or packaging/labelling, as defined in subsection C.01A.001(1), of the drug outside Canada, or\n(C) testing of the drug outside Canada,\n(iii) in the case of a holder of a therapeutic product authorization referred to in subparagraph (a)(ii) who is not an importer, the manner in which an activity that is authorized under the authorization is conducted has introduced significant uncertainties relating to the benefits or harms associated with the drug,\n(iv) the holder of the therapeutic product authorization is unable to provide the Minister with information that is sufficient to manage those uncertainties, and\n(v) the applicable requirements of these Regulations, together with any terms and conditions that have been imposed on the authorization, do not allow for sufficient information to be obtained to manage those uncertainties; and\n(c) the Minister shall take into account the following matters:\n(i) whether the activities that the holder of the therapeutic product authorization will be ordered to undertake are feasible, and\n(ii) whether there are less burdensome ways of obtaining additional information about the drug’s effects on health or safety.",
+    "history": "SOR/2018-84, s. 3; SOR/2020-262, s. 4",
+    "last_amended": "2021-06-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.055 and C.01.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.055 and C.01.056",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Activities Ordered Under Section 21.32 of the Act",
+    "text": "C.01.055 and C.01.056 [Repealed, SOR/82-524, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.055 and C.01.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.055 and C.01.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.061",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.061\n(1) Where the net amount of a drug in a package is not expressed on the label in terms of number of dosage units, any 10 packages of the drug selected as provided by official method DO-31, Determination of Net Contents, dated December 7, 1988, shall contain an amount of the drug such that, when determined by that official method, the average of the net amounts of the drug in the 10 packages is not less than the net amount of the drug shown on the label.\n(2) Where the net amount of a drug in a package is expressed on the label in terms of the number of dosage units, any 10 packages of the drug selected as provided by official method DO-31, Determination of Net Contents, dated December 7, 1988, shall contain a number of units such that, when determined by that official method,\n(a) the average number of dosage units in the 10 packages is not less than the number of dosage units shown on the label;\n(b) no package contains less than the number of dosage units shown on the label except as provided in the table; and\n(c) where the drug is a controlled drug as defined in section G.01.001 or a narcotic as defined in the Narcotic Control Regulations, no package contains more than the number of dosage units shown on the label except as provided in the table to this section.",
+    "history": "SOR/82-429, s. 4; SOR/89-455, s. 4; SOR/97-228, s. 3; SOR/2019-171, s. 24",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.062",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.062\n(1) Subject to subsections (2) to (5), no manufacturer shall sell a drug in dosage form where the amount of any medicinal ingredient therein, determined using an acceptable method, is\n(a) less than 90.0 per cent of the amount of the medicinal ingredient shown on the label; or\n(b) more than 110.0 per cent of the amount of the medicinal ingredient shown on the label.\n(2) Subject to subsection (5), where a drug in dosage form contains a medicinal ingredient that is a volatile substance of botanical origin or its synthetic equivalent, the amount of that ingredient, determined using an acceptable method, shall be\n(a) not less than 85.0 per cent of the amount of the medicinal ingredient shown on the label; and\n(b) not more than 120.0 per cent of the amount of the medicinal ingredient shown on the label.\n(3) Subject to subsection (5), where a drug in capsule form contains a medicinal ingredient that is a vitamin in a fish-liver oil, no variation from the amount of the medicinal ingredient as shown on the label, determined using an acceptable method, is permitted other than that which is in accordance with the variation for that fish-liver oil as stated in any publication whose name is referred to in Schedule B to the Act.\n(4) Subject to subsection (5), where a drug in dosage form contains a medicinal ingredient that is a vitamin, no variation from the amount of the medicinal ingredient shown on the label, determined using an acceptable method, is permitted other than the variation set out in column III or IV of an item of the table to this section opposite the vitamin set out in column I of that item for the amount of vitamin set out in column II of that item.\n(5) Subsections (1) to (4) do not apply in respect of\n(a) a drug for which a notice of compliance has been issued under section C.08.004 or C.08.004.01;\n(b) [Repealed, SOR/98-423, s. 8]\n(c) a drug for which a standard is contained in any publication whose name is referred to in Schedule B to the Act;\n(d) a drug described in Schedule C or D to the Act or Division 6 of Part C of these Regulations; or\n(e) a drug for which a drug identification number has been assigned under subsection C.01.014.2(1) and in respect of which\n(i) the conditions of pharmaceutical production and quality control are suitable for controlling the identity, quality, purity, stability, safety, strength and potency of the drug,\n(ii) all labels to be used in connection with the drug, including any package insert and any document that is provided on request and that sets out supplementary information on the use of the drug, make proper claims in respect of the drug,\n(iii) the drug can, without undue foreseeable risk to humans, be used for the purposes and under the conditions of use recommended by the manufacturer, and\n(iv) the drug is effective for the purposes and under the conditions of use recommended by the manufacturer.",
+    "history": "SOR/92-131, s. 1; SOR/92-591, s. 2; SOR/94-689, s. 2(E); SOR/95-530, s. 2; SOR/98-423, s. 8; SOR/2011-88, s. 5; SOR/2014-158, s. 9; SOR/2018-69, s. 19(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.063",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.063",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.063 [Repealed, SOR/96-399, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.063",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.063.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.064",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.064",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.064 Where a drug is prepared for ophthalmic or parenteral use and contains a preservative ingredient, that ingredient\n(a) shall be present only in an amount necessary to obtain the intended action and that does not pose undue risk to humans or animals; and\n(b) shall not interfere with the therapeutic properties of the drug.",
+    "history": "SOR/90-586, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.064",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.064.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.065",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.065",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.065 No person shall sell a drug that is prepared for ophthalmic or parenteral use unless a representative sample of each lot of the drug in its immediate container\n(a) is tested by an acceptable method for identity, and the drug is found to be true to its proper name, or to its common name if there is no proper name;\n(b) is tested by an acceptable method for sterility, except\n(i) for living vaccines, or\n(ii) where the manufacturer has submitted evidence, satisfactory to the Minister to prove that processing controls ensure the sterility of the drug in its immediate container,\nand the drug is found to be sterile; and\n(c) is subjected to such further tests satisfactory to the Minister to ensure that the drug is safe to use according to directions.",
+    "history": "SOR/86-552, s. 1; SOR/90-586, s. 3; SOR/93-202, s. 12; SOR/96-399, s. 3; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.065",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.065.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.066",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.066 No person shall sell a drug in aqueous solution that is prepared for parenteral use unless it has been prepared with non-pyrogenic water produced by distillation or reverse osmosis.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.067",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.067",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.067\n(1) Subject to subsection (2), no person shall sell a drug that is prepared for parenteral use unless a representative sample of each lot of the drug in its immediate container\n(a) is tested by an acceptable method for the presence of pyrogens; and\n(b) when so tested, is found to be non-pyrogenic.\n(2) Subsection (1) does not apply in respect of a drug that cannot be tested for the presence of pyrogens or that is inherently pyrogenic.",
+    "history": "SOR/81-335, s. 1; SOR/96-399, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.067",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.067.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.068",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.068",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.068 Detailed records of the tests required by sections C.01.065 and C.01.067 shall be retained by the manufacturer for a period of at least one year after the expiration date on the label of the drug.",
+    "history": "SOR/85-715, s. 5; SOR/92-654, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.068",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.068.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.069",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.069",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.069 The packaging of a drug that is prepared for parenteral use shall meet the following requirements:\n(a) the immediate container shall be of such material and construction that\n(i) no deleterious substance is yielded to the drug,\n(ii) it is non-reactive with the drug,\n(iii) visual or electronic inspection of the drug is possible,\n(iv) protection against environmental factors that cause deterioration or contamination of the drug is provided or, where that protection cannot be provided by the immediate container, it is provided by the secondary packaging, and\n(v) a sufficient quantity of the drug is contained to allow withdrawal of the labelled amount of the drug; and\n(b) the immediate closures and any material coming into contact with the drug in its immediate container shall meet the requirements of subparagraphs (a)(i) and (ii).",
+    "history": "SOR/96-399, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.069",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.069.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.070",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Limits of Variability",
+    "text": "C.01.070 No person shall sell a drug that is a hypodermic tablet that does not completely dissolve in and form a clear solution with water.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.071",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Mercuric Chloride Tablets",
+    "text": "C.01.071 No person shall sell mercuric chloride tablets for household use that are packaged in lots of 200 or less, unless\n(a) such tablets are\n(i) of an irregular or angular shape,\n(ii) coloured blue, and\n(iii) packed in an immediate container that is readily distinguishable by touch; and\n(b) the principal display panel of both the inner and the outer labels carries in prominent type and in a colour contrasting to that of such labels\n(i) the design of a skull and cross-bones, and\n(ii) the word “Poison”.",
+    "history": "SOR/2001-181, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.081",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.081",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Mercuric Chloride Tablets",
+    "text": "C.01.081 [Repealed, SOR/80-544, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.081",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.081.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.085",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.085",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Mercuric Chloride Tablets",
+    "text": "C.01.085 [Repealed, SOR/80-544, s. 5]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.085",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.085.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.101",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.101",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Synthetic Sweeteners",
+    "text": "C.01.101\n(1) [Repealed, SOR/78-422, s. 3]\n(2) [Repealed, SOR/78-800, s. 1]\n(3) [Repealed, SOR/78-422, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.101.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.121 and C.01.122",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.121 and C.01.122",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Synthetic Sweeteners",
+    "text": "C.01.121 and C.01.122 [Repealed, SOR/80-544, s. 6]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.121 and C.01.122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.121 and C.01.122.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.131",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.131",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Aminopyrine and Dipyrone",
+    "text": "C.01.131 No person shall sell Aminopyrine or Dipyrone (a derivative of Aminopyrine) for oral or parenteral use, unless\n(a) the inner label carries the statement:\n“WARNING: Fatal agranulocytosis may be associated with the use of Aminopyrine and Dipyrone. It is essential that adequate blood studies be made. (See enclosed warnings and precautions)”; and\n(b) the outer label or the package insert carries the following statements:\n“WARNING: Serious and even fatal agranulocytosis is known to occur after the administration of Aminopyrine or Dipyrone. Fatal agranulocytosis has occurred after short term, intermittent and prolonged therapy with the drugs. Therefore, the use of these drugs should be as brief as possible. Bearing in mind the possibility that such reactions may occur, Aminopyrine or Dipyrone should be used only when other less potentially dangerous agents are ineffective.\nPRECAUTIONS: It is essential that frequent white blood cell counts and differential counts be made during treatment with these drugs. However, it is emphasized that agranulocytosis may occur suddenly without prior warning. The drug should be discontinued at the first evidence of any alteration of the blood count or sign of agranulocytosis, and the patient should be instructed to discontinue use of the drug at the first indication of sore throat or sign of other infection in the mouth or throat (pain, swelling, tenderness, ulceration).”",
+    "history": "SOR/2018-69, s. 34(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.131.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.132",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.132",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Aminopyrine and Dipyrone",
+    "text": "C.01.132 No person shall disseminate to a practitioner promotional literature about Aminopyrine or Dipyrone unless the statements set out in section C.01.131 are included in such literature.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.132.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.133",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.133",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Aminopyrine and Dipyrone",
+    "text": "C.01.133 The provisions of sections C.01.131 and C.01.132 do not apply to preparations containing Aminopyrine or Dipyrone that are\n(a) dispensed by a pharmacist pursuant to a prescription; or\n(b) sold for veterinary use only.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.133.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.134",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.134",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Coated Potassium Salts",
+    "text": "C.01.134 No person shall sell coated tablets containing potassium salts, with or without thiazide diuretics, unless the inner label thereof or the package insert carries the following statement:\n“WARNING: A probable association exists between the use of coated tablets containing potassium salts, with or without thiazide diuretics, and the incidence of serious small bowel ulceration. Such preparations should be used only when adequate dietary supplementation is not practical, and should be discontinued if abdominal pain, distension, nausea, vomiting or gastro-intestinal bleeding occur.”",
+    "history": "SOR/2018-69, s. 34(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.134.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.135",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.135",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Coated Potassium Salts",
+    "text": "C.01.135 No person shall disseminate to a practitioner promotional literature about coated tablets containing potassium salts, with or without thiazide diuretics, unless the statement set out in section C.01.134 is included in such literature.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.135.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.136",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.136",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Coated Potassium Salts",
+    "text": "C.01.136 The provisions of sections C.01.134 and C.01.135 do not apply to coated tablets containing potassium salts with or without thiazide diuretics that\n(a) are sold for veterinary use only;\n(b) are dispensed by a pharmacist pursuant to a prescription; or\n(c) contain 100 milligrams or less of elemental potassium per tablet.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.136.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.401",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.401",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Antibiotics",
+    "text": "C.01.401 Except as provided in these Regulations, an antibiotic for other than parenteral use shall, in addition to meeting the requirements of section C.01.004, carry on both the inner label and outer label the potency of the drug, expressed in terms of International Units where established or, if no International Unit has been established, in terms of units, milligrams, micrograms or fractions of a gram,\n(a) per gram in the case of solids or viscous liquids;\n(b) per millilitre in the case of other liquids; and\n(c) per individual dosage or dispensing form in the case of antibiotic preparations put up in individual dosage or dispensing form.",
+    "history": "SOR/80-544, s. 7; SOR/92-654, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.401",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.401.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.402",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.402",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Antibiotics",
+    "text": "C.01.402 [Repealed, SOR/92-654, s. 4]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.402",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.402.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.410 to C.01.412",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.410 to C.01.412",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Antibiotics",
+    "text": "C.01.410 to C.01.412 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.410 to C.01.412",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.410 to C.01.412.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.420 to C.01.422",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.420 to C.01.422",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Antibiotics",
+    "text": "C.01.420 to C.01.422 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.420 to C.01.422",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.420 to C.01.422.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.430 to C.01.432",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.430 to C.01.432",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.430 to C.01.432 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.430 to C.01.432",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.430 to C.01.432.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.433",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.433",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.433 No person shall sell chloramphenicol and its salts and derivatives, for oral or parenteral use, unless\n(a) the inner label carries a warning statement to the effect that\n(i) bone marrow depression has been associated with the use of chloramphenicol, and\n(ii) the enclosed warnings and precautions should be read carefully; and\n(b) the outer label or the package insert carries the following:\n(i) a warning statement to the effect that chloramphenicol should not be used in the treatment or prophylaxis of minor infections or where it is not indicated, as in cold, influenza, or infections of the upper respiratory tract; that there are two types of bone marrow depression associated with the use of chloramphenicol; that some degree of depression of the bone marrow is commonly seen during therapy, is dose-related and is potentially reversible; that blood studies may detect early changes and; that the other type of bone marrow depression, a sudden, delayed and usually fatal bone marrow hypoplasia that may occur without warning, is very rare, and\n(ii) a statement of precautions to be taken to the effect that it is essential that appropriate blood studies be made during treatment with chloramphenicol and that while blood studies may detect early peripheral blood changes, such studies cannot be relied on to detect the rare and generally irreversible bone marrow depression prior to development of aplastic anemia.",
+    "history": "SOR/2018-69, s. 35(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.433",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.433.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.434",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.434",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.434 Section C.01.433 does not apply to chloramphenicol and its salts or derivatives that are sold by a pharmacist under a prescription.",
+    "history": "SOR/2013-122, s. 12",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.434",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.434.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.435",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.435",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.435 No person shall disseminate to a practitioner promotional literature about chloramphenicol and its salts or derivatives for oral or parenteral use unless the statements set out in paragraph C.01.433(b) are included in such literature.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.435",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.435.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.436",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.436",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.436 The provisions of sections C.01.433 and C.01.435 do not apply to a drug sold solely for veterinary use.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.436",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.436.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.440 to C.01.442",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.440 to C.01.442",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.440 to C.01.442 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.440 to C.01.442",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.440 to C.01.442.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.450 to C.01.452",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.450 to C.01.452",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.450 to C.01.452 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.450 to C.01.452",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.450 to C.01.452.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.460 to C.01.462",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.460 to C.01.462",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.460 to C.01.462 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.460 to C.01.462",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.460 to C.01.462.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.470 to C.01.472",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.470 to C.01.472",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.470 to C.01.472 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.470 to C.01.472",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.470 to C.01.472.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.480",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.480",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.480 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.480",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.480.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.490 to C.01.497",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.490 to C.01.497",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.490 to C.01.497 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.490 to C.01.497",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.490 to C.01.497.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.510 to C.01.513",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.510 to C.01.513",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.510 to C.01.513 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.510 to C.01.513",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.510 to C.01.513.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.520 to C.01.522",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.520 to C.01.522",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.520 to C.01.522 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.520 to C.01.522",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.520 to C.01.522.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.530 to C.01.532",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.530 to C.01.532",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.530 to C.01.532 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.530 to C.01.532",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.530 to C.01.532.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.540 to C.01.542",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.540 to C.01.542",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.540 to C.01.542 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.540 to C.01.542",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.540 to C.01.542.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.550 to C.01.552",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.550 to C.01.552",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.550 to C.01.552 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.550 to C.01.552",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.550 to C.01.552.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.560 to C.01.563",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.560 to C.01.563",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.560 to C.01.563 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.560 to C.01.563",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.560 to C.01.563.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.570 to C.01.572",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.570 to C.01.572",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.570 to C.01.572 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.570 to C.01.572",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.570 to C.01.572.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.580",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.580",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.580 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.580",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.580.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.590 to C.01.592",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.590 to C.01.592",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Chloramphenicol",
+    "text": "C.01.590 to C.01.592 [Repealed, SOR/80-544, s. 8]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.590 to C.01.592",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.590 to C.01.592.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.600",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.600",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.600 No person shall sell for veterinary use a drug listed in the Table of Limits of Drug Dosage for Adults, other than a drug in a form not suitable for human use, unless both the inner and outer labels carry the statement “For Veterinary Use Only” or “Veterinary Use Only”.",
+    "history": "SOR/80-543, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.600",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.600.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.601",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.601",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.601 [Repealed, SOR/93-407, s. 6]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.601",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.601.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.602",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.602",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.602 The provisions of sections C.01.401 and C.01.402 do not apply to an antibiotic in amounts less than 50 parts per million contained in an animal food.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.602",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.602.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.603",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.603",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.603 The provisions of paragraphs C.01.401 (b) and (c) and section C.01.402 do not apply to an antibiotic in amounts greater than 50 parts per million contained in an animal food.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.603",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.603.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.604",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.604",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.604 Both the inner and outer labels of a veterinary drug represented as containing a vitamin shall carry\n(a) a statement of the amount of each vitamin present in the drug, expressed in terms of the proper name only of the vitamin in\n(i) International Units per gram or per millilitre for vitamin A, provitamin A, vitamin D, and vitamin E,\n(ii) milligrams per gram in the case of solids or viscous liquids, or per millilitre in the case of other liquids, for thiamine, riboflavin, niacin, niacinamide, pyridoxine, d-pantothenic acid, d-panthenol, folic acid, ascorbic acid, and vitamin K,\n(iii) micrograms per gram in the case of solids or viscous liquids, or per millilitre in the case of other liquids, for biotin, and vitamin B12,\n(iv) Oral Units for vitamin B12 with intrinsic factor concentrate, or\n(v) for vitamin products put up in individual dosage or dispensing form, the specified units per individual dosage or dispensing form;\n(b) except for drugs in a form not suitable for human use, the statement “For Veterinary Use Only” or “Veterinary Use Only”.",
+    "history": "SOR/80-543, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.604",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.604.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.605",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.605",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.605 An antibiotic for parenteral use that is recommended for veterinary use only shall carry on both the inner and outer labels\n(a) the potency of the drug expressed in terms of International Units where established, or, if no International Unit has been established, in terms of units, milligrams or fractions of a gram, per gram in the case of solids or viscous liquids, per millilitre in the case of other liquids, or per individual dosage or dispensing form for antibiotic preparations put up in individual dosage or dispensing form; and\n(b) [Repealed, SOR/92-654, s. 5]\n(c) the statement “For Veterinary Use Only” or “Veterinary Use Only”.",
+    "history": "SOR/80-543, s. 7; SOR/92-654, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.605",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.605.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.606",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.606",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.606 No person shall sell an antibiotic preparation for the treatment of animals, other than an antibiotic preparation that is a new drug sold pursuant to section C.08.013, unless,\n(a) where the preparation is not to be used for lactating animals providing milk to be consumed as food, the inner and outer labels of the preparation carry a statement to that effect; or\n(b) where the preparation may be used for lactating animals providing milk to be consumed as food,\n(i) there has been submitted, on request, to the Minister, acceptable evidence to show the period of time, not exceeding 96 hours, that must elapse after the last treatment with the preparation in order that the milk from treated lactating animals will contain no residue of antibiotics that would cause injury to human health, and\n(ii) the principal display panel of the outer label of the preparation, the inner label and the packaging insert, if any, describing the antibiotic preparation carry the warning “WARNING: MILK TAKEN FROM TREATED ANIMALS DURING TREATMENT AND WITHIN ... HOURS AFTER THE LATEST TREATMENT MUST NOT BE USED AS FOOD”, where the number of hours to be inserted is determined according to evidence submitted pursuant to subparagraph (i).",
+    "history": "SOR/88-378, s. 1; SOR/92-664, s. 2; SOR/93-467, s. 1; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.606",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.606.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.606.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.606.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.606.1 No person shall sell a product intended for the prevention or treatment of foot rot of cattle if that product contains Ethylenediamine Dihydroiodide (EDDI).",
+    "history": "SOR/90-327, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.606.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.606.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.607",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.607",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.607 Notwithstanding subparagraph C.01.004(1)(c)(ii), the declaration of a lot number is not required on the label of an animal feeding-stuff containing a drug.",
+    "history": "SOR/80-543, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.607",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.607.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.608",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.608",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.608 The provisions of section C.01.604 do not apply to medicated feeds registered under the Feeds Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.608",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.608.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.609",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.609",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.609 Despite paragraph C.01.401(a), the potency of an antibiotic in amounts greater than 50 parts per million contained in a medicated feed registered under the Feeds Act may be declared in grams per tonne.",
+    "history": "SOR/2018-69, s. 20; SOR/2021-46, s. 6(F)",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.609",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.609.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.610",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.610",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.610 No person shall sell any substance having oestrogenic activity for administration to poultry that may be consumed as food.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.610",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.610.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.610.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.610.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.610.1 No person shall sell a drug for administration to animals that produce food or that are intended for consumption as food if that drug contains\n(a) chloramphenicol or its salts or derivatives;\n(b) a 5-nitrofuran compound;\n(c) clenbuterol or its salts or derivatives;\n(d) a 5-nitroimidazole compound; or\n(e) diethylstilbestrol or other stilbene compounds.",
+    "history": "SOR/85-539, s. 1; SOR/85-685, s. 2; SOR/91-546, s. 1; SOR/94-568, s. 2; SOR/97-510, s. 2; SOR/2003-292, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.610.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.610.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.610.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.610.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.610.2 No person shall sell an antibiotic preparation containing chloramphenicol, its salts or derivatives, for administration to animals that do not produce food and that are not intended for consumption as food unless\n(a) both the inner label and outer label of the preparation carry the words “WARNING: FEDERAL LAW PROHIBITS THE ADMINISTRATION OF THIS PREPARATION TO ANIMALS THAT PRODUCE FOOD OR ANIMALS THAT ARE INTENDED FOR CONSUMPTION AS FOOD / MISE EN GARDE : EN VERTU DES LOIS FÉDÉRALES, IL EST INTERDIT D’ADMINISTRER CETTE PRÉPARATION AUX ANIMAUX QUI PRODUISENT DES ALIMENTS OU AUX ANIMAUX DESTINÉS À ÊTRE CONSOMMÉS COMME ALIMENTS”;\n(b) where the preparation is for parenteral use, the preparation contains, in the form of chloramphenicol sodium succinate, not more than one gram of chloramphenicol per vial;\n(c) where the preparation is for ophthalmic use, the preparation contains not more than one per cent chloramphenicol; and\n(d) where the preparation is for oral use, the preparation\n(i) is in tablet or capsule form and contains not more than one gram of chloramphenicol per tablet or capsule, or\n(ii) is in the form of a chloramphenicol palmitate suspension and contains not more than three grams of chloramphenicol per container.",
+    "history": "SOR/91-546, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.610.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.610.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.611",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.611",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.611\n(1) The Minister may, in writing, from time to time require the manufacturer of a drug recommended for administration to animals that may be consumed as food\n(a) to file with the Minister in respect of that drug a submission describing in detail tests carried out to verify that the administration of the drug to an animal does not result in a substance named in column II of the List referred to in the Marketing Authorization for Maximum Residue Limits for Veterinary Drugs in Foods being present in a food set out in column III of the List, except in an amount within the maximum residue limit set out in column IV of the List in respect of the food and the substance; and\n(b) to print on the principal display panel of the outer label, the inner label and the packaging insert, if any, that describes the drug, a warning that food derived from animals to which the drug has been administered must not be sold for human consumption unless there has elapsed since the administration of the drug a period of time specified by the Minister, based on a review of the available data with respect to drug residues.\n(2) No manufacturer shall sell a drug in respect of which the Minister has required a warning to be printed pursuant to paragraph (1)(b) unless the manufacturer has complied with that request.",
+    "history": "SOR/93-467, s. 2; SOR/2016-74, s. 10; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.611",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.611.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.612",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.612",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.612\n(1) Every manufacturer or importer who sells a veterinary drug in dosage form that contains an active pharmaceutical ingredient that is set out in List A, or every person who compounds such a drug, shall, in a form established by the Minister, submit to the Minister an annual report identifying for each drug, the total quantity sold or compounded and an estimate of the quantity sold or compounded for each intended animal species.\n(2) The annual report described in subsection (1) is for a period of one calendar year and shall be submitted on or before March 31 of the year following the calendar year covered by the report, beginning with the first full calendar year after the day on which this section comes into force.",
+    "history": "SOR/2017-76, s. 6",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.612",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.612.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.613",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.613",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.613\n(1) No person shall import a drug into Canada for the purpose of administering it to an animal that produces food or an animal that is intended for consumption as food if the sale of the drug in Canada would constitute a violation of the Act or these Regulations.\n(2) Subsection (1) does not apply to a drug that is described in List B.",
+    "history": "SOR/2017-76, s. 6",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.613",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.613.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.614",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.614",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.614\n(1) Sections 43 to 58 of the Natural Health Products Regulations apply in relation to a veterinary health product, as if that product were a natural health product as defined in subsection 1(1) of those Regulations.\n(2) A veterinary health product shall display, on the principal display panel of the inner and outer label, the statement: “Veterinary Health Product / Produit de santé animale” or “Produit de santé animale / Veterinary Health Product”.\n(3) Section C.01.600 and paragraph C.01.604(b) do not apply in respect of a veterinary health product.",
+    "history": "SOR/2017-76, s. 6",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.614",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.614.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.615",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.615",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.615\n(1) Every manufacturer or importer of a veterinary health product shall notify the Minister of the sale of that product in Canada at least 30 days before the day on which that sale is commenced.\n(2) The notification shall be in a form established by the Minister and contain the following information:\n(a) the name, mailing address, telephone number and email address of the manufacturer or importer;\n(b) the brand name under which the veterinary health product is sold;\n(c) the pharmaceutical form in which the veterinary health product is sold;\n(d) the strength per dosage unit;\n(e) the route of administration;\n(f) a quantitative list of the medicinal ingredients and a qualitative list of the non-medicinal ingredients;\n(g) the species of animal for which the veterinary health product is recommended; and\n(h) the use or purpose for which the veterinary health product is recommended.\n(3) A manufacturer or importer who has provided the Minister with a notification under subsection (1) shall provide the Minister with any changes to the information required under subsection (2), in a form established by the Minister, at least 30 days before the day on which the veterinary health product to which the changes relate is sold.",
+    "history": "SOR/2017-76, s. 6",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.615",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.615.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.616",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.616",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.616 If the Minister has reasonable grounds to believe that a veterinary health product may no longer be safe, the Minister may request that the manufacturer or importer of the veterinary health product provide the Minister, within 15 days after the day on which the request is received, with information and documents demonstrating that the veterinary health product is safe.",
+    "history": "SOR/2017-76, s. 6",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.616",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.616.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.617",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.617",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Veterinary Drugs",
+    "text": "C.01.617\n(1) The Minister may direct the manufacturer or importer to stop the sale of a veterinary health product if\n(a) the manufacturer or importer does not, within the required period, provide the Minister with the information and documents requested under section C.01.616;\n(b) the information and documents provided by the manufacturer or importer in accordance with section C.01.616 do not demonstrate that the veterinary health product is safe; or\n(c) the Minister has reasonable grounds to believe that the sale of the veterinary health product would be a violation of the Act or these Regulations.\n(2) The Minister shall lift a direction to stop the sale of a veterinary health product if the manufacturer or importer provides the Minister with information and documents demonstrating that\n(a) in the case of a direction to stop a sale under either paragraph (1)(a) or (b), the veterinary health product is safe;\n(b) in the case of a direction to stop a sale under paragraph 1(c), the sale of the veterinary health product would no longer be a violation of the Act or these Regulations; or\n(c) the situation giving rise to the direction to stop the sale of the veterinary health product did not exist.",
+    "history": "SOR/2017-76, s. 6",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.617",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.617.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01.625",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01.625",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1",
+    "heading": "Contraceptive Drugs",
+    "text": "C.01.625 Contraceptive drugs that are manufactured, sold or represented for use in the prevention of conception and that are not prescription drugs may be advertised to the general public.",
+    "history": "SOR/2013-122, s. 13",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01.625",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01.625.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Interpretation",
+    "text": "C.01A.001\n(1) The definitions in this subsection apply in this Division and in Divisions 2 to 4.\nactive ingredient means a drug that, when used as a raw material in the fabrication of a drug in dosage form, provides its intended effect. (ingrédient actif)\nactive pharmaceutical ingredient means an active ingredient that is used in the fabrication of a pharmaceutical. (ingrédient actif pharmaceutique)\nantimicrobial agent means a drug that is capable of destroying pathogenic micro-organisms and that is labelled as being for use in the disinfection of environmental surfaces or medical devices, as defined in the Medical Devices Regulations, that\n(a) are not invasive devices as defined in those Regulations; and\n(b) are intended to come into contact with intact skin only. (agent antimicrobien)\nbatch certificate means a certificate issued by the fabricator of a lot or batch of a drug that is either imported within the framework of a mutual recognition agreement or referred to on the List of Non-prescription Drugs Not Subject to Certain Testing Requirements, and in which the fabricator\n(a) identifies the master production document for the drug and certifies that the lot or batch has been fabricated, packaged/labelled and tested in accordance with the procedures described in that document;\n(b) provides a detailed description of the drug, including\n(i) a statement of all properties and qualities of the drug, including the identity, potency and purity of the drug, and\n(ii) a statement of tolerances for the properties and qualities of the drug;\n(c) identifies the analytical methods used in testing the lot or batch and provides details of the analytical results obtained;\n(d) sets out the addresses of the buildings at which the lot or batch was fabricated, packaged/labelled and tested; and\n(e) certifies that the lot or batch was fabricated, packaged/labelled and tested\n(i) in the case of a drug that is imported within the framework of a mutual recognition agreement, in accordance with the good manufacturing practices of the regulatory authority that has recognized those buildings as meeting its good manufacturing practices standards, or\n(ii) in the case of a drug that is not imported within the framework of a mutual recognition agreement and that is referred to on the List of Non-prescription Drugs Not Subject to Certain Testing Requirements, in accordance with the requirements of Division 2. (certificat de lot)\nbulk process intermediate means an active ingredient that is used in the fabrication of either a drug of biological origin that is listed in Schedule C to the Act or a drug that is listed in Schedule D to the Act. (produit intermédiaire en vrac)\nclass monograph means a document prepared by the Department of Health that\n(a) lists the types and strengths of medicinal ingredients that may be contained in drugs of a specified class; and\n(b) sets out labelling and other requirements that apply to those drugs. (monographie de classe)\ndilute drug premix means a drug for veterinary use that results from mixing a drug premix with a feed, as defined in section 2 of the Feeds Act, to such a level that at least 10 kg of the resulting mixture is required to medicate one tonne of complete feed, as defined in subsection 1(1) of the Feeds Regulations, 2024, with the lowest approved dosage level of the drug. (prémélange médicamenteux dilué)\ndosage form class means a parenteral, tablet, capsule, solution, suspension, aerosol, powder, suppository, medical gas or drug premix, or any other dosage form class designated by the Minister. (classe de forme posologique)\ndrug premix means a drug for veterinary use to which a drug identification number has been assigned, where the directions on its label specify that it is to be mixed with feed as defined in section 2 of the Feeds Act. (prémélange médicamenteux)\nfabricate means to prepare and preserve a drug for the purposes of sale. (manufacturer)\nimport means to import into Canada a drug for the purpose of sale. (importer)\nList of Non-prescription Drugs Not Subject to Certain Testing Requirements means the document entitled List of Non-prescription Drugs for Which the Testing Requirements Set Out in Subsections C.02.019(1) and (2) of the Food and Drug Regulations Do Not Apply that is published by the Government of Canada on its website, as amended from time to time. (Liste de drogues vendues sans ordonnance et non soumises à certaines analyses)\nMRA country means a country that is a participant in a mutual recognition agreement with Canada. (pays participant)\nmutual recognition agreement means an international agreement that provides for the mutual recognition of compliance certification for good manufacturing practices for drugs. (accord de reconnaisance mutuelle)\npackage/label means to put a drug in its immediate container or to affix the inner or outer label to the drug. (emballer-étiqueter)\npharmaceutical means a drug other than a drug listed in Schedule C or D to the Act. (produit pharmaceutique)\nrecognized building means, in respect of the fabrication, packaging/labelling or testing of a drug, a building that a regulatory authority that is designated under subsection C.01A.019(1) in respect of that activity for that drug has recognized as meeting its good manufacturing practices standards in respect of that activity for that drug. (bâtiment reconnu)\nrecognized country or region means a country or region that is set out in the document entitled List of Foreign Countries or Regions and Their Regulatory Authorities for the Application of Subsection C.02.019(5) of the Food and Drug Regulations, published by the Government of Canada on its website, as amended from time to time. (pays ou régions reconnus)\nregulatory authority means a government agency or other entity in an MRA country that has a legal right to control the use or sale of drugs within that country and that may take enforcement action to ensure that drugs marketed within its jurisdiction comply with legal requirements. (autorité réglementaire)\nsite[Repealed, SOR/2002-368, s. 1]\nwholesale[Repealed, SOR/2013-74, s. 2]\nwholesaler means a person who is not a distributor described in section C.01A.003 and who sells any of the following drugs other than at retail sale:\n(a) a drug in dosage form that is listed in Schedule C or D to the Act, a drug that is a prescription drug or a controlled drug as defined in section G.01.001;\n(b) an active ingredient;\n(c) a narcotic as defined in the Narcotic Control Regulations; or\n(d) a drug containing cannabis as defined in subsection 2(1) of the Cannabis Act. (grossiste)\n(2) In this Division and in Division 2, drug does not include any of the following:\n(a) a dilute drug premix;\n(b) a medicated feed as defined in subsection 1(1) of the Feeds Regulations, 2024;\n(c) an active ingredient that is for veterinary use and that is not an active pharmaceutical ingredient;\n(d) an active pharmaceutical ingredient for veterinary use that is not required to be sold pursuant to a prescription and that is also a natural health product as defined in subsection 1(1) of the Natural Health Products Regulations;\n(e) a drug that is used only for the purposes of an experimental study in accordance with a certificate issued under section C.08.015.\n(3) Where the Minister designates additional dosage form classes, the Minister shall make a list of those classes available on request.",
+    "history": "SOR/97-12, s. 5; SOR/98-7, s. 1; SOR/2000-120, s. 1; SOR/2002-368, s. 1; SOR/2004-282, s. 1; SOR/2013-74, s. 2; SOR/2013-122, s. 14; SOR/2017-76, s. 7; SOR/2018-144, s. 367; SOR/2019-171, s. 24; SOR/2020-73, s. 1; SOR/2024-132, s. 86; SOR/2024-132, s. 87",
+    "last_amended": "2024-06-17",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Application",
+    "text": "C.01A.002\n(1) This Division does not apply to\n(a) wholesaling a drug premix;\n(b) subject to subsection (3), importing or compounding, pursuant to a prescription, a drug that is not commercially available in Canada by one of the following persons:\n(i) a pharmacist,\n(ii) a practitioner, and\n(iii) a person who compounds a drug under the supervision of a practitioner;\n(b.1) any activity with respect to a positron-emitting radiopharmaceutical that is used only for the purposes of a basic clinical research study described in section C.03.304;\n(c) any activity with respect to a drug that is used only for the purposes of clinical testing in accordance with subsection C.05.006(1) or section C.08.005;\n(d) fabricating, packaging/labelling, testing as required under Division 2, distributing as a distributer referred to in section C.01A.003, wholesaling or importing any of the following drugs for which prescriptions are not required and that are for human use in dosage form and not represented as a treatment, preventative or cure for any of the diseases, disorders or abnormal physical states set out in Schedule A.1 to the Act, namely,\n(i) homeopathic drugs,\n(ii) drugs that meet the requirements of a class monograph entitled “Vitamin Supplements”, “Mineral Supplements”, “Dietary Vitamin Supplements” or “Dietary Mineral Supplements”, as the case may be, and\n(iii) drugs that\n(A) contain a plant, mineral or animal substance in respect of which therapeutic activity or disease prevention activity is claimed, including traditional herbal medicines, traditional Chinese medicines, ayurvedic (East Indian) medicines and traditional aboriginal (North American) medicines, and\n(B) the medical use of which is based solely on historical and ethnological evidence from references relating to a medical system other than one based on conventional scientific standards; and\n(e) fabricating, packaging/labelling, testing, distributing, and importing of antimicrobial agents.\n(1.1) This Division and Division 2 do not apply to a veterinary health product or an active pharmaceutical ingredient that is used in the fabrication of a veterinary health product.\n(2) This Division and Divisions 2 to 4 do not apply to the affixing of a label to a previously labelled container.\n(3) This Division applies to the importing, by a pharmacist, a veterinary practitioner or a person who compounds a drug under the supervision of a veterinary practitioner, of an active pharmaceutical ingredient for veterinary use that is for the purpose of compounding, pursuant to a prescription, a drug in dosage form that is not commercially available in Canada, if that ingredient is set out in List A.",
+    "history": "SOR/97-12, s. 5; SOR/98-7, s. 2; SOR/2001/-203, s. 1; SOR/2004-282, s. 2; SOR/2012-129, s. 1; SOR/2017-76, s. 8; SOR/2021-46, s. 10",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Application",
+    "text": "C.01A.003 This Division and Divisions 2 to 4 apply to the following distributors:\n(a) a distributor of an active ingredient; and\n(b) a distributor of a drug for which the distributor holds the drug identification number.",
+    "history": "SOR/97-12, s. 5; SOR/2002-368, s. 2; SOR/2013-74, s. 3; SOR/2017-259, s. 12",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.003.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.003.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Application",
+    "text": "C.01A.003.1 For the purposes of this Division and the provisions of Divisions 2 to 4 that are prescribed in paragraphs A.01.048(b) to (d),\n(a) a reference to a distributor referred to in section C.01A.003 or a distributor referred to in paragraph C.01A.003(a) includes a reference to a distributor of an active ingredient that is intended for use outside Canada; and\n(b) a reference to a distributor referred to in section C.01A.003 or a distributor referred to in paragraph C.01A.003(b) includes a reference to a distributor of a drug in dosage form that is intended for consumption or use outside Canada.",
+    "history": "SOR/2022-100, s. 2",
+    "last_amended": "2022-12-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.003.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.003.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Prohibition",
+    "text": "C.01A.004\n(1) Subject to subsection (2), no person shall, except in accordance with an establishment licence,\n(a) fabricate, package/label or import a drug;\n(b) perform the tests, including examinations, required under Division 2;\n(c) distribute as a distributor referred to in section C.01A.003 a drug other than\n(i) an active pharmaceutical ingredient, or\n(ii) an active ingredient that is used in the fabrication of a drug that is of non-biological origin and that is listed in Schedule C to the Act; or\n(d) wholesale a drug other than\n(i) an active pharmaceutical ingredient, or\n(ii) an active ingredient that is used in the fabrication of a drug that is of non-biological origin and that is listed in Schedule C to the Act.\n(2) A person does not require an establishment licence to perform tests under Division 2 if the person holds an establishment licence as a fabricator, a packager/labeller, a distributor referred to in paragraph C.01A.003(b) or an importer.\n(3) No person shall carry on an activity referred to in subsection (1) unless the person holds\n(a) in respect of a narcotic as defined in the Narcotic Control Regulations, a licence for that narcotic under those Regulations;\n(b) in respect of a controlled drug as defined in section G.01.001, a licence for that drug under Part G; or\n(c) in respect of a drug containing cannabis as defined in subsection 2(1) of the Cannabis Act, a licence for that drug to conduct that activity under the Cannabis Regulations.",
+    "history": "SOR/97-12, s. 5; SOR/2002-368, s. 3; SOR/2013-74, s. 4; SOR/2017-259, s. 13; SOR/2018-144, s. 368; SOR/2019-171, s. 24; SOR/2022-100, s. 3",
+    "last_amended": "2022-12-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Application",
+    "text": "C.01A.005\n(1) A person who wishes to apply for an establishment licence shall submit an application to the Minister, in a form established by the Minister, that contains the following information and documents:\n(a) the applicant’s name, address and telephone number, and their facsimile number and electronic mail address, if any;\n(b) the name and telephone number, and the facsimile number and electronic mail address, if any, of a person to contact in case of an emergency;\n(c) each activity set out in Table I to section C.01A.008 for which the licence is requested;\n(d) each category of drugs set out in Table II to section C.01A.008 for which the licence is requested;\n(e) each dosage form class in respect of which the applicant proposes to carry out a licensed activity, and whether it will be in a sterile dosage form;\n(f) whether the applicant proposes to carry out a licensed activity in respect of an active ingredient;\n(g) the address of each building in Canada in which the applicant proposes to fabricate, package/label, test as required under Division 2 or store drugs, specifying for each building the activities and the categories of drugs and, for each category, the dosage form classes, if any, and whether any drug will be in a sterile form;\n(h) the address of each building in Canada at which records will be maintained;\n(i) whether any building referred to in paragraphs (g) and (h) is a dwelling-house;\n(j) the drug identification number, if any, or a name that clearly identifies the drug,\n(i) for each narcotic as defined in the Narcotic Control Regulations, each controlled drug as defined in section G.01.001 or each drug containing cannabis as defined in subsection 2(1) of the Cannabis Act for which the licence is requested, and\n(ii) for each other drug within a category of drugs for which the licence is requested, unless the licence is to perform tests required under Division 2, distribute as set out in paragraph C.01A.003(a), or wholesale;\n(k) if any of the buildings referred to in paragraph (g) have been inspected under the Act or these Regulations, the date of the last inspection;\n(l) evidence that the applicant’s buildings, equipment and proposed practices and procedures meet the applicable requirements of Divisions 2 to 4;\n(m) in the case of an importer of a drug that is fabricated, packaged/labelled or tested in an MRA country at a recognized building,\n(i) the name and address of each fabricator, packager/labeller and tester of the drug and the address of each building in which the drug is fabricated, packaged/labelled or tested, specifying for each building the activities and the categories of drugs and, for each category, the dosage form classes, if any, and whether any drug will be in a sterile form,\n(ii) in respect of each activity done in an MRA country at a recognized building, the name of the regulatory authority that is designated under subsection C.01A.019(1) in respect of that activity for that drug and that has recognized that building as meeting its good manufacturing practices standards in respect of that activity for that drug, and\n(iii) in respect of any other activities,\n(A) a certificate from a Canadian inspector indicating that the fabricator’s, packager/labeller’s or tester’s buildings, equipment, practices and procedures meet the applicable requirements of Divisions 2 to 4, or\n(B) other evidence establishing that the fabricator’s, packager/labeller’s or tester’s buildings, equipment, practices and procedures meet the applicable requirements of Divisions 2 to 4;\n(n) in the case of any other importer, the name and address of each fabricator, packager/labeller and tester of the drugs proposed to be imported and the address of each building in which the drugs will be fabricated, packaged/labelled and tested, specifying for each building the activities and the categories of drugs and, for each category, the dosage form classes, if any, and whether any drug will be in a sterile form; and\n(o) in the case of an importer referred to in paragraph (n),\n(i) a certificate from a Canadian inspector indicating that the fabricator’s, packager/labeller’s and tester’s buildings, equipment, practices and procedures meet the applicable requirements of Divisions 2 to 4, or\n(ii) other evidence establishing that the fabricator’s, packager/labeller’s and tester’s buildings, equipment, practices and procedures meet the applicable requirements of Divisions 2 to 4.\n(2) An application for an establishment licence that relates to one or more activities set out in Table I to section C.01A.008 that are to be carried out in respect of a category of drugs that is set out in Table II to that section and that includes a drug that is fabricated, sold or represented for use in relation to a condition described in the List of Conditions that Threaten Public Health, as defined in section C.08.001.1, may include a statement to that effect.",
+    "history": "SOR/97-12, s. 5; SOR/2000-120, s. 2; SOR/2002-368, s. 4; SOR/2011-81, s. 2; SOR/2013-74, s. 5; SOR/2018-144, s. 369; SOR/2019-171, s. 24; SOR/2021-45, s. 3; SOR/2024-238, s. 9",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Application",
+    "text": "C.01A.006\n(1) A person who wishes to amend an establishment licence shall submit an application to the Minister, in a form established by the Minister, that contains the information and documents referred to in section C.01A.005 that relate to the amendment.\n(1.1) An application to amend an establishment licence that relates to one or more activities set out in Table I to section C.01A.008 that are to be carried out in respect of a category of drugs that is set out in Table II to that section and that includes a drug that is fabricated, sold or represented for use in relation to a condition described in the List of Conditions that Threaten Public Health, as defined in section C.08.001.1, may include a statement to that effect.\n(2) An establishment licence must be amended where the licensee proposes\n(a) to add an activity or category of drugs, as set out in the tables to section C.01A.008;\n(b) in respect of a category of drugs and activity indicated in the licence, to authorize sterile dosage forms of the category;\n(c) to add any building in Canada at which drugs are authorized to be fabricated, packaged/labelled, tested as required under Division 2 or stored, or to add, for an existing building, an authorization to fabricate, package/label, test or store a category of drugs, or sterile dosage forms of the category; and\n(d) in addition to the matters set out in paragraphs (a) to (c), in the case of an importer,\n(i) to add a fabricator, packager/labeller or tester of a drug,\n(ii) to amend the name or address of a fabricator, packager/labeller or tester indicated in the licence, and\n(iii) if the address of the buildings at which drugs are authorized to be fabricated, packaged/labelled or tested is indicated in the licence, to add additional buildings or, for an existing building, to add an authorization to fabricate, package/label or test a category of drugs, or sterile dosage forms of the category.",
+    "history": "SOR/97-12, s. 5; SOR/2011-81, s. 3; SOR/2021-45, s. 4; SOR/2024-238, s. 10",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Application",
+    "text": "C.01A.007\n(1) The Minister may, on receipt of an application for an establishment licence, an amendment to an establishment licence or the review of an establishment licence, require the applicant to submit further details pertaining to the information contained in the application that are necessary to enable the Minister to make a decision.\n(2) When considering an application, the Minister may require that\n(a) an inspection be made during normal business hours of any building referred to in paragraph C.01A.005(1)(g) or (h); and\n(b) the applicant, if a fabricator, a packager/labeller, a person who performs tests required under Division 2, a distributor referred to in paragraph C.01A.003(b) or an importer, supply samples of any material to be used in the fabrication, packaging/labelling or testing of a drug.",
+    "history": "SOR/97-12, s. 5; SOR/2011-81, s. 4; SOR/2021-45, s. 5(F)",
+    "last_amended": "2021-09-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Issuance",
+    "text": "C.01A.008\n(1) Subject to subsection (1.1) and section C.01A.010, the Minister shall, on receipt of the information and material referred to in sections C.01A.005 to C.01A.007, issue or amend an establishment licence.\n(1.1) The Minister shall, in ascertaining whether they have received the information and material referred to in sections C.01A.005 to C.01A.007 in relation to an application referred to in subsection C.01A.005(2) or C.01A.006(1.1) that contains the statement referred to in the applicable subsection, also take into consideration the public health need related to the condition described in the List of Conditions that Threaten Public Health, as defined in section C.08.001.1.\n(1.2) If an application for an establishment licence or to amend such a licence contains a statement referred to in subsection C.01A.005(2) or C.01A.006(1.1) that relates to a condition that is subsequently removed from the List of Conditions that Threaten Public Health, as defined in section C.08.001.1, the Minister may nonetheless issue or amend the licence on the basis of the application.\n(2) The establishment licence shall indicate\n(a) each activity set out in Table I to this section that is authorized and the category of drugs set out in Table II to this section for which each activity is authorized, specifying for each activity and category whether sterile dosage forms are authorized;\n(b) the address of each building in Canada at which a category of drugs set out in Table II to this section is authorized to be fabricated, packaged/labelled, tested as required under Division 2 or stored, specifying for each building which of those activities and for which category of drugs, and whether sterile dosage forms of the category are authorized; and\n(c) in addition to the matters referred to in paragraphs (a) and (b), in the case of an importer,\n(i) the name and address of each fabricator, packager/labeller and tester from whom the importer is authorized to obtain the drug for import, and\n(ii) the address of each building at which the drug is authorized to be fabricated, packaged/labelled or tested, specifying for each building the activities and the category of drugs set out in Table II to this section that are authorized, and whether sterile dosage forms are authorized.\n(d) [Repealed, SOR/2002-368, s. 5]\n(3) The Minister may indicate in an establishment licence a period for which records shall be retained under Division 2 that, based on the safety profile of the drug or materials, is sufficient to ensure the health of the consumer.\n(4) When issuing an establishment licence, the Minister may impose terms and conditions on the establishment licence respecting\n(a) the tests to be performed in respect of a drug, and the equipment to be used, to ensure that the drug is not unsafe for use; and\n(b) any other matters necessary to prevent risk to the health of consumers, including conditions under which drugs are fabricated, packaged/labelled or tested.\n(a) an active pharmaceutical ingredient; or\n(b) an active ingredient that is used in the fabrication of a drug that is of non-biological origin and that is listed in Schedule C to the Act\n(a) an active pharmaceutical ingredient; or\n(b) an active ingredient that is used in the fabrication of a drug that is of non-biological origin and that is listed in Schedule C to the Act\nDrugs that are prescription drugs, controlled drugs as defined in section G.01.001, narcotics as defined in the Narcotic Control Regulations and drugs containing cannabis as defined in subsection 2(1) of the Cannabis Act",
+    "history": "SOR/97-12, s. 5; SOR/2000-120, s. 3; SOR/2002-368, s. 5; SOR/2013-74, s. 6; SOR/2013-122, s. 15; SOR/2013-179, s. 2; SOR/2017-76, s. 9; SOR/2017-259, s. 14; SOR/2018-144, s. 370; SOR/2019-171, s. 24; SOR/2021-45, s. 6; SOR/2021-46, s. 11(E); SOR/2022-100, s. 4; SOR/2024-238, s. 11",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Annual Licence Review",
+    "text": "C.01A.009\n(1) The holder of an establishment licence that is not suspended shall submit an application for the review of their licence to the Minister before April 1 of each year and include with it the information and documents referrred to in section C.01A.005.\n(2) The Minister shall conduct an annual review of the licence on the basis of the information and documents submitted by the holder and any other relevant information in the Minister’s possession.",
+    "history": "SOR/97-12, s. 5; SOR/97-298, s. 1; SOR/2011-81, s. 5",
+    "last_amended": "2011-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Refusal to Issue",
+    "text": "C.01A.010\n(1) The Minister may refuse to issue or amend an establishment licence in respect of any or all matters indicated in subsection C.01A.008(2) if\n(a) the applicant has made a false or misleading statement in relation to the application for the licence; or\n(b) the applicant has had an establishment licence suspended in respect of the matter.\n(2) The Minister shall refuse to issue or amend an establishment licence in respect of any or all matters indicated in subsection C.01A.008(2) if the Minister has reasonable grounds to believe that issuing or amending an establishment licence in respect of the matter would constitute a risk to the health of the consumer.\n(3) Where the Minister refuses to issue or amend an establishment licence, the Minister shall\n(a) notify the applicant in writing of the reasons for the refusal; and\n(b) give the applicant an opportunity to be heard.",
+    "history": "SOR/97-12, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Terms and Conditions",
+    "text": "C.01A.011\n(1) Every person who holds an establishment licence shall comply with\n(a) the requirements of the establishment licence; and\n(b) the applicable requirements of Divisions 2 to 4.\n(2) [Repealed, SOR/2000-120, s. 4]",
+    "history": "SOR/97-12, s. 5; SOR/2000-120, s. 4; SOR/2021-45, s. 7",
+    "last_amended": "2021-03-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Terms and Conditions",
+    "text": "C.01A.012\n(1) The Minister may amend the terms and conditions of an establishment licence that are imposed under subsection C.01A.008(4) if the Minister believes on reasonable grounds that an amendment is necessary to prevent risk to the health of the consumer.\n(2) The Minister shall give at least 15 days notice in writing to the holder of the establishment licence of the proposed amendment, the reasons for it and its effective date.",
+    "history": "SOR/97-12, s. 5; SOR/2021-45, s. 8; SOR/2021-46, s. 11(E)",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.012.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.012.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Terms and Conditions",
+    "text": "C.01A.012.1\n(1) Despite subsection C.01A.008(4), the Minister may, at any time, including when issuing an establishment licence, impose terms and conditions on an establishment licence that is issued or amended under section C.01A.008 on the basis of an application referred to in subsection C.01A.005(2) or C.01A.006(1.1) that contains the statement referred to in the applicable subsection.\n(2) For greater certainty, terms and conditions that may be imposed under subsection (1) are not limited to those that may be imposed under subsection C.01A.008(4).\n(3) For greater certainty, the power in subsection (1) continues to apply in respect of an establishment licence until the licence is cancelled, even if the holder of the licence does not carry out activities in respect of the drug that formed the basis for the statement contained in the application that led to the issuance or amendment of the licence.",
+    "history": "SOR/2021-45, s. 9; SOR/2024-238, s. 12",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.012.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.012.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.012.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.012.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Terms and Conditions",
+    "text": "C.01A.012.2 The Minister may, at any time, amend terms or conditions that are imposed on an establishment licence under subsection C.01A.012.1(1).",
+    "history": "SOR/2021-45, s. 9",
+    "last_amended": "2021-09-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.012.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.012.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Notification",
+    "text": "C.01A.013 Every person who holds an establishment licence shall notify the Minister in writing within 15 days after\n(a) there is any change to the information referred to in any of paragraphs C.01A.005(1)(a), (b) and (e) to (i); or\n(b) an event occurs that results in their being in contravention of any of the applicable requirements set out in Divisions 2 to 4, if the event may affect the quality, safety or efficacy of a drug that they fabricate, package/label, test in accordance with the requirements set out in Division 2 or store, including during transportation.",
+    "history": "SOR/97-12, s. 5; SOR/2017-18, s. 15; SOR/2021-45, s. 10; SOR/2024-238, s. 13",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Notification",
+    "text": "C.01A.014\n(1) No licensee shall carry on a licensed activity in respect of any category of drugs if a change referred to in subsection (2) has occurred in respect of that category, unless\n(a) they have filed with the Minister a notice that contains sufficient information to enable the Minister to assess the safety of the drug, taking into account the change; and\n(b) the Minister has issued to them a letter indicating that the information will be reviewed and has not, within 90 days after issuing the letter, sent them a notice indicating that the change is not acceptable.\n(2) Notification is required in respect of the following changes where they may affect whether a drug can be fabricated, packaged/labelled, tested or stored in accordance with the applicable requirements of Divisions 2 to 4:\n(a) changes to the plans and specifications of a building where a drug is fabricated, packaged/labelled, tested or stored;\n(b) changes to the equipment that is used in the fabrication, packaging/labelling or testing of a drug;\n(c) changes to the practices or procedures; and\n(d) in the case of an importer, other than an importer of a drug that is fabricated, packaged/labelled or tested in an MRA country at a recognized building, any change referred to in paragraphs (a) to (c) that relates to the fabricator, packager/labeller or tester of the drug being imported.",
+    "history": "SOR/97-12, s. 5; SOR/2000-120, s. 5; SOR/2002-368, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Notification",
+    "text": "C.01A.015\n(1) An importer of a drug that is fabricated, packaged/labelled or tested in an MRA country at a recognized building shall immediately notify the Minister if the fabricator, packager/labeller or tester indicated in the importer’s establishment licence no longer holds a valid permit, licence or other authorization issued by the regulatory authority that recognized that building.\n(2) The Minister shall, on receiving a notification under subsection (1), amend the importer’s establishment licence by removing the name and address of that fabricator, packager/labeller or tester.",
+    "history": "SOR/97-12, s. 5; SOR/2000-120, s. 6; SOR/2002-368, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.016",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Suspension",
+    "text": "C.01A.016\n(1) The Minister may suspend an establishment licence in respect of any or all matters indicated in subsection C.01A.008(2) if he or she has reasonable grounds to believe that\n(a) the licensee has contravened any provision of the Act or these Regulations; or\n(b) the licensee has made a false or misleading statement in the application for the establishment licence.\n(2) Before suspending an establishment licence, the Minister shall consider\n(a) the licensee’s history of compliance with the Act and these Regulations; and\n(b) the risk that allowing the licence to continue in force would constitute for the health of the consumer.\n(3) The Minister shall not suspend an establishment licence until\n(a) the Minister has sent the licensee a written notice that sets out the reason for the proposed suspension, any corrective action required to be taken and the time within which it must be taken;\n(b) if corrective action is required, the time set out in the notice has passed without the action having been taken; and\n(c) the licensee has been given an opportunity to be heard in respect of the suspension.",
+    "history": "SOR/97-12, s. 5; SOR/2018-84, s. 4; SOR/2021-46, s. 7",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.017",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Suspension",
+    "text": "C.01A.017\n(1) The Minister may suspend an establishment licence in respect of any or all matters indicated in subsection C.01A.008(2) without giving the licensee an opportunity to be heard if it is necessary to do so to prevent a risk to the health of consumers, by giving the licensee a notice that states the reason for the suspension.\n(2) A licensee may request of the Minister, in writing, that the suspension be reconsidered.\n(3) The Minister shall, within 45 days after the date of receiving the request, provide the licensee with the opportunity to be heard.",
+    "history": "SOR/97-12, s. 5; SOR/2018-84, s. 5",
+    "last_amended": "2018-04-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.017.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.017.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Suspension",
+    "text": "C.01A.017.1 The Minister may suspend an establishment licence in respect of any or all matters indicated in subsection C.01A.008(2) if, after the Minister has, under section 21.31 of the Act, ordered the licensee to conduct an assessment in order to provide evidence establishing that the licensee’s buildings, equipment or practices and procedures, as the case may be, continue to meet the requirements referred to in paragraph C.01A.005(1)(l), subparagraph C.01A.005(1)(m)(ii) or (iii) or paragraph C.01A.005(1)(o),\n(a) the licensee fails to comply with the order; or\n(b) the licensee complies with the order but the Minister determines that the results of the assessment are not sufficient to establish that those requirements continue to be met.",
+    "history": "SOR/2018-84, s. 6; SOR/2021-45, s. 11",
+    "last_amended": "2021-09-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.017.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.017.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.018",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Suspension",
+    "text": "C.01A.018 The Minister shall reinstate an establishment licence in respect of any or all matters indicated in subsection C.01A.008(2) that are the subject of the suspension if, within 12 months after the effective date of the suspension, the licensee provides the Minister with sufficient evidence demonstrating that\n(a) the situation on which the suspension was based has been corrected; or\n(b) the situation on which the suspension was based did not exist.",
+    "history": "SOR/97-12, s. 5; SOR/2018-84, s. 6",
+    "last_amended": "2018-04-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.018.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.018.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Cancellation",
+    "text": "C.01A.018.1 The Minister shall cancel an establishment licence if the licensee has failed to submit an application for the review of the licence in accordance with subsection C.01A.009(1).",
+    "history": "SOR/2011-81, s. 6; SOR/2018-84, s. 7",
+    "last_amended": "2018-04-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.018.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.018.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.018.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.018.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Cancellation",
+    "text": "C.01A.018.2\n(1) If the Minister has suspended an establishment licence in respect of all matters indicated in subsection C.01A.008(2) and the suspension is still in effect 12 months after the effective date of the suspension, the Minister shall cancel the licence.\n(2) If the Minister has suspended an establishment licence in respect of one or more of the matters indicated in subsection C.01A.008(2) and the suspension is still in effect 12 months after the effective date of the suspension, the Minister shall cancel the licence only in respect of the matters that are the subject of the suspension.",
+    "history": "SOR/2018-84, s. 7",
+    "last_amended": "2018-04-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.018.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.018.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.01A.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.01A.019",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 1A - Establishment Licences",
+    "heading": "Designation",
+    "text": "C.01A.019\n(1) For the purposes of this Division and Divisions 2 to 4, a regulatory authority that is set out in column 1 of the List of Regulatory Authorities for the Purposes of Section C.01A.019 of the Food and Drug Regulations, published by the Government of Canada on its website, as amended from time to time, is designated in respect of the activities set out in column 3 for the drugs or category of drugs set out in column 2.\n(2) Whole blood and its components are excluded from the drugs and categories of drugs that are set out in column 2 of the List.\n(3) The lot release of drugs listed in Schedule D to the Act is excluded from the activity of testing set out in column 3 of the List.",
+    "history": "SOR/97-12, s. 5; SOR/2000-120, s. 7; SOR/2002-368, s. 8; SOR/2024-136, s. 2",
+    "last_amended": "2024-06-17",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.01A.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.01A.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "DIVISION 2 - Good Manufacturing Practices",
+    "text": "C.02.001 [Repealed, SOR/97-12, s. 5.1]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "DIVISION 2 - Good Manufacturing Practices",
+    "text": "C.02.002 In this Division,\ndrug[Repealed, SOR/97-12, s. 6]\nimporter[Repealed, SOR/97-12, s. 6]\nmedical gas means any gas or mixture of gases manufactured, sold or represented for use as a drug; (gaz médical)\npackaging material includes a label; (matériel d’emballage)\nproduce[Repealed, SOR/97-12, s. 6]\nquality control department[Repealed, SOR/2010-95, s. 1]\nspecifications means a detailed description of a drug, the raw material used in a drug or the packaging material for a drug and includes\n(a) a statement of all properties and qualities of the drug, raw material or packaging material that are relevant to the manufacture, packaging and use of the drug, including the identity, potency and purity of the drug, raw material or packaging material,\n(b) a detailed description of the methods used for testing and examining the drug, raw material or packaging material, and\n(c) a statement of tolerances for the properties and qualities of the drug, raw material or packaging material. (spécifications)",
+    "history": "SOR/82-524, s. 3; SOR/85-754, s. 1; SOR/89-174, s. 1; SOR/97-12, s. 6; SOR/2010-95, s. 1",
+    "last_amended": "2010-04-29",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.002.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "DIVISION 2 - Good Manufacturing Practices",
+    "text": "C.02.002.1 This Division does not apply to fabricating, packaging/labelling, testing, storing and importing of antimicrobial agents.",
+    "history": "SOR/2004-282, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.002.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.002.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "DIVISION 2 - Good Manufacturing Practices",
+    "text": "C.02.002.2 In this Division,\n(a) a reference to specifications is — in respect of a drug intended for consumption or use outside Canada, the raw material used in such a drug or the packaging material for such a drug — a reference to the specifications with which the drug, raw material or packaging material is required to comply in the country in which the drug is intended to be consumed or used; and\n(b) the definition expiration date in subsection C.01.001(1) does not apply in respect of a drug intended for consumption or use outside Canada.",
+    "history": "SOR/2022-100, s. 5",
+    "last_amended": "2022-12-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.002.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.002.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Sale",
+    "text": "C.02.003 No distributor referred to in paragraph C.01A.003(b) and no importer shall sell a drug unless it has been fabricated, packaged/labelled, tested and stored, including during transportation, in accordance with the requirements set out in this Division.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 7; SOR/2000-120, s. 8; SOR/2010-95, s. 2(F); SOR/2024-238, s. 14",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.003.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.003.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Sale",
+    "text": "C.02.003.1 No person shall sell a drug that they have fabricated, packaged/labelled, tested or stored unless they have fabricated, packaged/labelled, tested or stored the drug, including during transportation, in accordance with the requirements set out in this Division.",
+    "history": "SOR/2013-74, s. 7; SOR/2024-238, s. 14",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.003.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.003.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.003.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.003.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Sale",
+    "text": "C.02.003.2\n(1) No person shall import an active ingredient into Canada for the purpose of sale unless they have in Canada a person who is responsible for its sale.\n(2) No person who imports an active ingredient into Canada shall sell any lot or batch of it unless the following appear on its label:\n(a) the name and civic address of the person who imports it; and\n(b) the name and address of the principal place of business in Canada of the person who is responsible for its sale.",
+    "history": "SOR/2013-74, s. 7",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.003.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.003.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.003.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.003.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Use in Fabrication",
+    "text": "C.02.003.3 No person shall use an active ingredient in the fabrication of a drug unless the ingredient has been fabricated, packaged/labelled, tested and stored, including during transportation, in accordance with the requirements set out in this Division.",
+    "history": "SOR/2013-74, s. 7; SOR/2024-238, s. 15",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.003.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.003.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Premises",
+    "text": "C.02.004 The premises in which a lot or batch of a drug is fabricated, packaged/labelled or stored shall be designed, constructed and maintained in a manner that\n(a) permits the operations therein to be performed under clean, sanitary and orderly conditions;\n(b) permits the effective cleaning of all surfaces therein; and\n(c) prevents the contamination of the drug and the addition of extraneous material to the drug.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 8; SOR/2010-95, s. 3",
+    "last_amended": "2010-04-29",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Equipment",
+    "text": "C.02.005 The equipment with which a lot or batch of a drug is fabricated, packaged/labelled or tested shall be designed, constructed, maintained, operated and arranged in a manner that\n(a) permits the effective cleaning of its surfaces;\n(b) prevents the contamination of the drug and the addition of extraneous material to the drug; and\n(c) permits it to function in accordance with its intended use.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 9",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Personnel",
+    "text": "C.02.006 Every lot or batch of a drug shall be fabricated, packaged/labelled, tested and stored, including during transportation, under the supervision of personnel who, having regard to the duties and responsibilities involved, have had any technical, academic or other training that the Minister considers satisfactory in the interests of the health of the consumer or purchaser.",
+    "history": "SOR/82-524, s. 3; SOR/85-754, s. 2; SOR/97-12, s. 52; SOR/2018-69, s. 27; SOR/2024-238, s. 16",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Sanitation",
+    "text": "C.02.007\n(1) Every person who fabricates or packages/labels a drug shall have a written sanitation program that shall be implemented under the supervision of qualified personnel.\n(2) The sanitation program referred to in subsection (1) shall include\n(a) cleaning procedures for the premises where the drug is fabricated or packaged/labelled and for the equipment used in the fabrication or packaging/labelling; and\n(b) instructions on the sanitary fabrication and packaging/labelling of drugs and the handling of materials used in the fabrication and packaging/labelling of drugs.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, ss. 10, 53",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Sanitation",
+    "text": "C.02.008\n(1) Every person who fabricates or packages/labels a drug shall have, in writing, minimum requirements for the health and the hygienic behaviour and clothing of personnel to ensure the clean and sanitary fabrication and packaging/labelling of the drug.\n(2) No person shall have access to any area where a drug is exposed during its fabrication or packaging/labelling if the person\n(a) is affected with or is a carrier of a disease in a communicable form; or\n(b) has an open lesion on any exposed surface of the body.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 11",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Raw Material Testing",
+    "text": "C.02.009\n(1) Each lot or batch of raw material shall be tested against the specifications for that raw material prior to its use in the fabrication of a drug.\n(2) No lot or batch of raw material shall be used in the fabrication of a drug unless that lot or batch of raw material complies with the specifications for that raw material.\n(3) Notwithstanding subsection (1), water may, prior to the completion of its tests under that subsection, be used in the fabrication of a drug.\n(4) If any property of a raw material is subject to change during storage of the material, including during transportation, no lot or batch of that raw material shall be used in the fabrication of a drug after the lot or batch has been stored, including during transportation, unless the raw material is retested after an appropriate interval and meets the specifications for that material.\n(5) Where the specifications referred to in subsections (1), (2) and (4) are not prescribed, they shall\n(a) be in writing;\n(b) be acceptable to the Minister who shall take into account the specifications contained in any publication mentioned in Schedule B to the Act; and\n(c) be approved by the person in charge of the quality control department.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 59; SOR/2018-69, s. 27; SOR/2024-238, s. 17",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Raw Material Testing",
+    "text": "C.02.010\n(1) The testing referred to in section C.02.009 shall be performed on a sample taken\n(a) after receipt of each lot or batch of raw material on the premises of the fabricator; or\n(b) subject to subsection (2), before receipt of each lot or batch of raw material on the premises of the fabricator, if\n(i) the fabricator\n(A) has evidence satisfactory to the Minister to demonstrate that raw materials sold to him by the vendor of that lot or batch of raw material are consistently manufactured in accordance with and consistently comply with the specifications for those raw materials, and\n(B) undertakes periodic complete confirmatory testing with a frequency satisfactory to the Minister, and\n(ii) the raw material has not been transported or stored under conditions that may affect its compliance with the specifications for that raw material.\n(2) After a lot or batch of raw material is received on the premises of the fabricator, the lot or batch of raw material shall be tested for identity.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, ss. 12, 60; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Manufacturing Control",
+    "text": "C.02.011\n(1) Every fabricator, packager/labeller, distributor referred to in paragraph C.01A.003(b) and importer of a drug shall have written procedures prepared by qualified personnel in respect of the drug to ensure that the drug meets the specifications for that drug.\n(2) Every person required to have written procedures referred to in subsection (1) shall ensure that each lot or batch of the drug is fabricated, packaged/labelled and tested in compliance with those procedures.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 13",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Manufacturing Control",
+    "text": "C.02.012\n(1) Every fabricator, packager/labeller, distributor referred to in section C.01A.003, importer and wholesaler of a drug shall maintain\n(a) a system of control that permits complete and rapid recall of any lot or batch of the drug that is on the market; and\n(b) a program of self-inspection.\n(2) Every fabricator and packager/labeller and, subject to subsections (3) and (4), every distributor referred to in paragraph C.01A.003(b) and importer of a drug shall maintain a system to ensure that any lot or batch of the drug fabricated and packaged/labelled on premises other than their own is fabricated and packaged/labelled in accordance with the requirements of this Division.\n(3) Subsection (2) does not apply to a distributor if the drug is fabricated, packaged/labelled and tested in Canada by a person who holds an establishment licence that authorizes those activities in respect of that drug.\n(4) Subsection (2) does not apply to a distributor or importer if the drug is fabricated or packaged/labelled in an MRA country at a recognized building and both of the following requirements are met:\n(a) the address of the building is set out in their establishment licence; and\n(b) they retain a copy of the batch certificate for each lot or batch of the drug that they receive.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 13; SOR/2000-120, s. 9; SOR/2002-368, s. 9; SOR/2013-74, s. 8; SOR/2024-136, s. 3(F)",
+    "last_amended": "2024-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.012.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.012.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Quality Control",
+    "text": "C.02.012.1 Every lot or batch of a drug shall be fabricated, packaged/labelled, tested and stored, including during transportation, in a manner that assures the quality of the drug.",
+    "history": "SOR/2024-238, s. 18",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.012.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.012.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Quality Control",
+    "text": "C.02.013\n(1) Every fabricator, packager/labeller, wholesaler, distributor referred to in section C.01A.003 and importer of a drug shall have on their premises in Canada a quality control department that is supervised by personnel described in section C.02.006.\n(2) Except in the case of a wholesaler or a distributor referred to in paragraph C.01A.003(a), the quality control department shall be a distinct organizational unit that functions and reports to management independently of any other functional unit, including the manufacturing, processing, packaging or sales unit.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, s. 8(F); SOR/97-12, s. 55; SOR/2000-120, s. 10; SOR/2010-95, s. 4; SOR/2013-74, s. 9",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Quality Control",
+    "text": "C.02.014\n(1) Except in the case of a wholesaler or a distributor referred to in paragraph C.01A.003(a), no lot or batch of a drug shall be made available for further use in fabrication or for sale unless the person in charge of the quality control department approves the sale or the further use.\n(2) A drug that is returned to its fabricator, packager/labeller, wholesaler, distributor referred to in section C.01A.003 or importer shall not be made available for further use in fabrication or for further sale unless the person in charge of the quality control department approves the further sale or further use.\n(3) No lot or batch of a raw material or packaging/labelling material shall be used in the fabrication or packaging/labelling of a drug unless the person in charge of the quality control department approves the use.\n(4) No lot or batch of a drug shall be reprocessed unless the person in charge of the quality control department approves the reprocessing.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, s. 8(F); SOR/97-12, ss. 14, 55; SOR/2010-95, s. 5; SOR/2013-74, s. 9",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Quality Control",
+    "text": "C.02.015\n(1) All fabrication, packaging/labelling, testing, storage and transportation methods and procedures that may affect the quality of a drug shall be examined and approved by the person in charge of the quality control department before their implementation.\n(2) The person in charge of the quality control department shall cause to be investigated any complaint or information that is received respecting the quality of a drug or its deficiencies or hazards and cause any necessary corrective action to be taken, in the case where the complaint or information relates to an activity over which the department exercises quality control.\n(2.1) In the case where the complaint or information that is received does not relate to an activity over which the quality control department exercises quality control, the person in charge of the department shall forward the complaint or information to the person in charge of the quality control department that exercises quality control over that activity.\n(3) The person in charge of the quality control department shall cause all tests or examinations required pursuant to this Division to be performed by a competent laboratory.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 15; SOR/2010-95, s. 6",
+    "last_amended": "2010-04-29",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.016",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Packaging Material Testing",
+    "text": "C.02.016\n(1) Each lot or batch of packaging material shall, prior to its use in the packaging of a drug, be examined or tested against the specifications for that packaging material.\n(2) No lot or batch of packaging material shall be used in the packaging of a drug unless the lot or batch of packaging material complies with the specifications for that packaging material.\n(3) The specifications referred to in subsections (1) and (2) shall\n(a) be in writing;\n(b) be acceptable to the Minister who shall take into account the specifications contained in any publication mentioned in Schedule B to the Act; and\n(c) be approved by the person in charge of the quality control department.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, s. 8(F); SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.017",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Packaging Material Testing",
+    "text": "C.02.017\n(1) The examination or testing referred to in section C.02.016 shall be performed on a sample taken\n(a) after receipt of each lot or batch of packaging material on the premises of the person who packages a drug; or\n(b) subject to subsection (2), before receipt of each lot or batch of packaging material on the premises of the person who packages a drug, if\n(i) that person\n(A) has evidence satisfactory to the Minister to demonstrate that packaging materials sold to him by the vendor of that lot or batch of packaging material are consistently manufactured in accordance with and consistently comply with the specifications for those packaging materials, and\n(B) undertakes periodic complete confirmatory examination or testing with a frequency satisfactory to the Minister,\n(ii) the packaging material has not been transported or stored under conditions that may affect its compliance with the specifications for that packaging material.\n(2) After a lot or batch of packaging material is received on the premises of the person who packages a drug,\n(a) the lot or batch of the packaging material shall be examined or tested for identity; and\n(b) the labels shall be examined or tested in order to ensure that they comply with the specifications for those labels.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, ss. 2(F), 8(F); SOR/97-12, s. 56(F); SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.018",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Finished Product Testing",
+    "text": "C.02.018\n(1) Each lot or batch of a drug shall, before it is made available for further use in fabrication or for sale, be tested against the specifications for that drug.\n(2) No lot or batch of a drug shall be made available for further use in fabrication or for sale unless it complies with the specifications for that drug.\n(3) The specifications referred to in subsections (1) and (2) shall\n(a) be in writing;\n(b) be approved by the person in charge of the quality control department; and\n(c) comply with the Act and these Regulations.",
+    "history": "SOR/82-524, s. 3; SOR/2013-74, s. 10",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.019",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Finished Product Testing",
+    "text": "C.02.019\n(1) A packager/labeller of a drug, a distributor referred to in paragraph C.01A.003(b) and an importer of a drug other than an active ingredient shall perform the finished product testing on a sample of the drug that is taken either\n(a) after receipt of each lot or batch of the drug on their premises in Canada; or\n(b) before receipt of each lot or batch of the drug on their premises in Canada if the following conditions are met:\n(i) the packager/labeller, distributor or importer\n(A) has evidence satisfactory to the Minister to demonstrate that drugs sold to them by the vendor of that lot or batch are consistently manufactured in accordance with and consistently comply with the specifications for those drugs, and\n(B) undertakes periodic complete confirmatory testing, with a frequency satisfactory to the Minister, and\n(ii) the drug has not been transported or stored under conditions that may affect its compliance with the specifications for that drug.\n(2) If the packager/labeller, distributor or importer receives a lot or batch of a drug on their premises in Canada the useful life of which is more than 30 days, the lot or batch shall be tested for identity and the packager/labeller shall confirm the identity after the lot or batch is packaged/labelled.\n(3) Subsections (1) and (2) do not apply to a distributor if the drug is fabricated, packaged/labelled and tested in Canada by a person who holds an establishment licence that authorizes that activity.\n(4) Subsections (1) and (2) do not apply to a distributor or importer if the drug is fabricated, packaged/labelled and tested in an MRA country at a recognized building and they retain a copy of the batch certificate for each lot or batch of the drug that they receive.\n(4.1) Subsections (1) and (2) do not apply to a distributor or importer of a COVID-19 drug if the lot of the drug is the subject of a request made under subsection C.04.007(2).\n(4.2) Subsection (1) does not apply to a packager/labeller, distributor or importer if the following conditions are met:\n(a) the drug is a radiopharmaceutical or a radionuclide generator, as defined in section C.03.001, and has a useful life of no more than 30 days; and\n(b) the packager/labeller, distributor or importer maintains evidence satisfactory to the Minister to demonstrate that\n(i) the drug has been tested against the specifications for that drug, and\n(ii) the drug has not been transported or stored under conditions that may affect its compliance with those specifications.\n(4.3) Subsections (1) and (2) do not apply to a packager/labeller, distributor or importer if the following conditions are met:\n(a) the drug is\n(i) for human use,\n(ii) in dosage form,\n(iii) listed in Schedule D to the Act,\n(iv) not a vaccine, and\n(v) composed of genetically modified autologous human nucleated cells or is delivered to cells using an adeno-associated virus vector; and\n(b) the packager/labeller, distributor or importer maintains evidence satisfactory to the Minister to demonstrate that\n(i) the drug has been tested against the specifications for that drug, and\n(ii) the drug has not been transported or stored under conditions that may affect its compliance with those specifications.\n(5) Subsections (1) and (2) do not apply to a distributor or importer of a drug that is not a prescription drug and that is part of a class of drugs that is set out in column 1 of the List of Non-prescription Drugs Not Subject to Certain Testing Requirements if all of the following conditions are met:\n(a) the drug contains, as its only active ingredients, one or more of those set out in column 2, each of which corresponds to that class, in the corresponding quantity set out in column 3, and the drug is consistent with the descriptive information set out in columns 4 to 6;\n(b) the drug is\n(i) fabricated in Canada or in a recognized country or region,\n(ii) packaged/labelled in Canada or in a recognized country or region, and\n(iii) tested in a recognized country or region;\n(c) the distributor or the importer retains a copy of the batch certificate for each lot or batch of the drug that is distributed or imported, as the case may be.\n(6) A drug that is referred to in subsection (4.2), (4.3) or (5) and that is imported may be shipped directly to a person other than the importer if the following conditions are met:\n(a) before importing the drug, the importer receives a document that demonstrates that the drug complies with the specifications for that drug;\n(b) the importer and the distributor have measures in place to ensure that all the requirements of these Regulations in respect of the importation of the drug are met.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, s. 8(F); SOR/97-12, ss. 16, 57; SOR/2000-120, s. 11; SOR/2002-368, s. 10; SOR/2013-74, s. 11; SOR/2018-69, s. 27; SOR/2020-73, s. 2; SOR/2021-45, s. 12; SOR/2024-136, s. 4; SOR/2024-238, s. 19",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.020",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Records",
+    "text": "C.02.020\n(1) Every fabricator, packager/labeller, distributor referred to in paragraph C.01A.003(b) and importer shall maintain all of the following records on their premises in Canada for each drug that they fabricate, package/label, distribute or import:\n(a) except in the case of an importer of an active pharmaceutical ingredient or an active ingredient that is used in the fabrication of a drug that is of non-biological origin and that is listed in Schedule C to the Act, master production documents for the drug;\n(b) evidence that each lot or batch of the drug has been fabricated, packaged/labelled, tested and stored, including during transportation, in accordance with the procedures described in the master production documents;\n(c) evidence that the conditions under which the drug was fabricated, packaged/labelled, tested and stored, including during transportation, meet the requirements set out in this Division;\n(d) evidence that establishes the period during which the drug in the container in which it is sold or made available for further use in fabrication will meet the specifications for that drug; and\n(e) evidence that the finished product testing referred to in section C.02.018 was carried out and the results of that testing.\n(2) Every distributor referred to in paragraph C.01A.003(b) and importer shall make available to the Minister, on request, the results of testing performed on raw materials and packaging/labelling materials for each lot or batch of a drug that it distributes or imports.\n(3) Every fabricator shall maintain on their premises written specifications for all raw materials and adequate evidence of the testing of those raw materials referred to in section C.02.009 and of the test results.\n(4) Every person who packages a drug shall maintain on their premises written specifications for all packaging materials and adequate evidence of the examination or testing of those materials referred to in section C.02.016 and of any test results.\n(5) Every fabricator, packager/labeller and tester shall maintain on their premises in Canada detailed plans and specifications of each building in Canada where they fabricate, package/label or test drugs and a description of the design and construction of those buildings.\n(6) Every fabricator, packager/labeller and tester shall maintain on their premises in Canada personnel records in respect of each person who is employed to supervise the fabrication, packaging/labelling and testing of drugs, including the person’s title, responsibilities, qualifications, experience and training.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, ss. 3(F), 8(F); SOR/97-12, ss. 17, 52, 60; SOR/2013-74, s. 11; SOR/2017-259, s. 15; SOR/2018-69, s. 27; SOR/2024-238, s. 20",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.021",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Records",
+    "text": "C.02.021\n(1) All records and evidence of the fabrication, packaging/labelling, finished product testing referred to in section C.02.018 and storage, including storage during transportation, of a drug in dosage form that are required to be maintained under this Division shall be retained for one year after the expiration date of the drug unless the relevant establishment licence specifies some other period.\n(2) Subject to subsection (4), all records and evidence of the fabrication, packaging/labelling, finished product testing referred to in section C.02.018 and storage, including during transportation, of an active ingredient that are required to be maintained under this Division shall be retained in respect of each lot or batch of the active ingredient for the following period unless the relevant establishment licence specifies some other period:\n(a) in the case of an active ingredient that has a retest date, three years after the lot or batch has been completely distributed; or\n(b) in any other case, one year after the expiration date of the lot or batch.\n(3) Subject to subsection (4), all records and evidence of the raw material testing referred to in section C.02.009 and of the testing of packaging/labelling materials that are required to be maintained under this Division shall be retained for five years after the raw materials and packaging/labelling materials were last used in the fabrication or packaging/labelling of a drug unless the relevant establishment licence specifies some other period.\n(4) If a fabricator is required to maintain records and evidence in respect of the same active ingredient under subsections (2) and (3), they shall maintain them for the longest period that is applicable.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, s. 8(F); SOR/92-654, s. 6; SOR/97-12, s. 18; SOR/2013-74, s. 11; SOR/2024-238, s. 21",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.022",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Records",
+    "text": "C.02.022\n(1) Every wholesaler, distributor referred to in section C.01A.003 and importer of a drug in dosage form shall retain records of sale of each lot or batch of the drug, which enable them to recall the lot or batch from the market, for one year after the expiration date of that lot or batch unless their establishment licence specifies some other period.\n(2) Every distributor of an active ingredient referred to in paragraph C.01A.003(a) and every wholesaler and importer of an active ingredient shall retain records of sale of each lot or batch of the active ingredient, which enable them to recall the lot or batch from the market, for the following period unless the person holds an establishment licence that specifies some other period:\n(a) in the case of an active ingredient that has a retest date, three years after the lot or batch has been completely distributed; or\n(b) in any other case, one year after the expiration date of the lot or batch.",
+    "history": "SOR/82-524, s. 3; SOR/92-654, s. 7; SOR/97-12, s. 18; SOR/2013-74, s. 11; SOR/2024-136, s. 5(F)",
+    "last_amended": "2024-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.023",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Records",
+    "text": "C.02.023\n(1) On receipt of a complaint or any information respecting the quality of a drug or its deficiencies or hazards, every fabricator, packager/labeller, wholesaler, distributor referred to in section C.01A.003 and importer of the drug shall make a record of the complaint or information that contains the following:\n(a) the results of any investigation carried out under subsection C.02.015(2) and, if applicable, the corrective action taken; or\n(b) the name and business address of the person in charge of the quality control department to whom the complaint or information was forwarded under subsection C.02.015(2.1) and the date on which it was forwarded.\n(2) Records referred to in subsection (1) shall be retained for the following period unless the person holds an establishment licence that specifies some other period:\n(a) in the case of a drug in dosage form, one year after the expiration date of the lot or batch of the drug; and\n(b) in the case of an active ingredient,\n(i) if the active ingredient has a retest date, three years after the lot or batch has been completely distributed, or\n(ii) in any other case, one year after the expiration date of the lot or batch of the active ingredient.",
+    "history": "SOR/82-524, s. 3; SOR/92-654, s. 7; SOR/97-12, s. 18; SOR/2010-95, s. 7; SOR/2013-74, s. 11",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.024",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Records",
+    "text": "C.02.024\n(1) Every fabricator, packager/labeller, distributor referred to in section C.01A.003, importer and wholesaler shall\n(a) maintain records of the results of the self-inspection program required by section C.02.012 and of any action taken in connection with that program; and\n(b) retain those records for a period of at least three years.\n(2) Every person who fabricates or packages/labels a drug shall\n(a) maintain records on the operation of the sanitation program required to be implemented under section C.02.007; and\n(b) retain those records for a period of at least three years.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, ss. 19, 53",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.024.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.024.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Records",
+    "text": "C.02.024.1 Every distributor of an active ingredient referred to in paragraph C.01A.003(a) and every fabricator, packager/labeller, wholesaler and importer of an active ingredient shall add all of the following information to the documentation that accompanies the active ingredient, immediately after any like information that has been added by another person:\n(a) their establishment licence number, or if there is none, their name, address, telephone number, fax number and email address;\n(b) an indication whether they have fabricated, packaged/labelled, wholesaled, distributed or imported the active ingredient and the date on which that activity was carried out;\n(c) the expiration date; and\n(d) the lot number.",
+    "history": "SOR/2013-74, s. 12",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.024.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.024.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.025",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Samples",
+    "text": "C.02.025\n(1) Every distributor referred to in paragraph C.01A.003(b) and importer of a drug in dosage form shall retain in Canada a sample of each lot or batch of the packaged/labelled drug for one year after the expiration date of the drug unless their establishment licence specifies otherwise.\n(2) Subject to subsection (4), the fabricator of a drug in dosage form shall retain a sample of each lot or batch of raw materials used in the fabrication for two years after the materials were last used in the fabrication unless their establishment licence specifies some other period.\n(3) Subject to subsection (4), the fabricator of an active ingredient shall retain a sample of each lot or batch of it for the following period unless their establishment licence specifies some other period:\n(a) in the case of an active ingredient that has a retest date, three years after the lot or batch has been completely distributed; or\n(b) in any other case, one year after the expiration date of the lot or batch.\n(4) If a fabricator is required to maintain samples in respect of the same active ingredient under subsections (2) and (3), they shall maintain them for the longest period that is applicable.",
+    "history": "SOR/82-524, s. 3; SOR/89-174, s. 4(F); SOR/92-654, s. 8; SOR/97-12, s. 20; SOR/2013-74, s. 13; SOR/2021-46, s. 8",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.026",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Samples",
+    "text": "C.02.026 The samples referred to in section C.02.025 shall be in an amount that is sufficient to determine whether the drug or raw material complies with the specifications for that drug or raw material.",
+    "history": "SOR/82-524, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.027",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Stability",
+    "text": "C.02.027\n(1) Every distributor referred to in paragraph C.01A.003(b) and importer of a drug in dosage form shall establish the period during which each drug in the package in which it is sold will comply with the specifications for that drug.\n(2) Every fabricator and importer of an active ingredient shall establish the period during which each drug in the package in which it is sold will comply with the specifications for that drug.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 58; SOR/2013-74, s. 14",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.028",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Stability",
+    "text": "C.02.028\n(1) Every distributor referred to in paragraph C.01A.003(b) and importer of a drug in dosage form shall monitor, by means of a continuing program, the stability of the drug in the package in which it is sold.\n(2) Every fabricator and importer of an active ingredient shall monitor, by means of a continuing program, the stability of the drug in the package in which it is sold.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 58; SOR/2013-74, s. 14",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.029",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Sterile Products",
+    "text": "C.02.029 In addition to the other requirements of this Division, a drug that is intended to be sterile shall be fabricated and packaged/labelled\n(a) in separate and enclosed areas;\n(b) under the supervision of personnel trained in microbiology; and\n(c) by a method scientifically proven to ensure sterility.",
+    "history": "SOR/82-524, s. 3; SOR/97-12, s. 21",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.02.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.02.030",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 2 - Good Manufacturing Practices",
+    "heading": "Medical Gases",
+    "text": "C.02.030 The provisions of sections C.02.025, C.02.027 and C.02.028 do not apply to medical gases.",
+    "history": "SOR/85-754, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.02.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.02.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.001 In this Division,\ndrug means a drug that is listed in Schedule C to the Act that is in dosage form or a drug that is an active ingredient of biological origin that can be used in the preparation of a drug listed in that Schedule; (drogue)\nlicence or Canadian licence[Repealed, SOR/97-12, s. 22]\nmanufacturer[Repealed, SOR/97-12, s. 22]\nmaster lot means a quantity of a drug from which a lot is prepared for sale by subsequent dilution or mixture; (maître-lot)\nradionuclide generator means a radioactive parent and daughter\n(a) contained in an ion-exchange column, or\n(b) dissolved in a suitable solvent in a liquid-liquid extraction system\nwhere the radioactive daughter is separated from its parent by\n(c) elution from the ion exchange column, or\n(d) a solvent extraction procedure. (générateur de radionucléide)",
+    "history": "SOR/97-12, s. 22; SOR/2013-74, s. 15",
+    "last_amended": "2013-11-08",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.001.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.001.1 No distributor referred to in paragraph C.01A.003(b) or importer shall sell a drug unless it has been fabricated, packaged/labelled, tested and stored in accordance with this Division.",
+    "history": "SOR/97-12, s. 23",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.002 to C.03.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.002 to C.03.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.002 to C.03.005 [Repealed, SOR/97-12, s. 24]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.002 to C.03.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.002 to C.03.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.006 [Repealed, SOR/97-12, s. 67]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.007 to C.03.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.007 to C.03.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.007 to C.03.011 [Repealed, SOR/97-12, s. 26]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.007 to C.03.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.007 to C.03.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.012 On written request from the Minister, every fabricator, packager/labeller, tester, distributor referred to in paragraph C.01A.003(b) and importer of a drug shall submit protocols of tests together with samples of any lot or master lot of the drug before it is sold, and no person shall sell a lot of which the protocol or sample fails to meet the requirements of these Regulations.",
+    "history": "SOR/97-12, s. 27; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.013 No person shall fabricate or import a drug that is derived from animal tissue unless the tissue is obtained from a healthy animal free from infectious disease.",
+    "history": "SOR/97-12, s. 27",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.014\n(1) Section C.01.004 does not apply to a drug.\n(2) and (3) [Repealed, SOR/97-12, s. 28]",
+    "history": "SOR/79-236, s. 1; SOR/93-202, s. 15; SOR/97-12, s. 28",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.015\n(1) Every package of a drug that is a prescription drug shall carry the symbol “Pr” on the upper left quarter of the principal display panel of both its inner and outer labels or, in the case of a single dose container, on the upper left quarter of its outer label.\n(2) Subsection (1) does not apply to\n(a) a drug sold to a drug fabricator;\n(b) a drug sold under a prescription;\n(c) a radiopharmaceutical as defined in section C.03.201; or\n(d) a component or kit as defined in section C.03.205.",
+    "history": "SOR/80-543, s. 9; SOR/97-12, s. 61; SOR/2001-181, s. 4; SOR/2013-122, s. 16",
+    "last_amended": "2013-12-19",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.030 to C.03.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.030 to C.03.045",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Schedule C Drugs",
+    "text": "C.03.030 to C.03.045 [Repealed, SOR/81-335, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.030 to C.03.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.030 to C.03.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.201",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.201",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Radiopharmaceuticals",
+    "text": "C.03.201 In these Regulations, radiopharmaceutical means a drug that exhibits spontaneous disintegration of unstable nuclei with the emission of nuclear particles or photons.",
+    "history": "SOR/97-12, s. 29",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.201.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.202",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.202",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Radiopharmaceuticals",
+    "text": "C.03.202\n(1) Every package containing a radiopharmaceutical, other than a radionuclide generator, shall carry,\n(a) on both the inner and the outer labels,\n(i) the proper name of the drug, which proper name, where there is a brand name, shall immediately precede or follow the brand name,\n(ii) the name of the distributor referred to in paragraph C.01A.003(b),\n(iii) the lot number, and\n(iv) the drug identification number assigned for the radiopharmaceutical, preceded by the expression “Drug Identification Number” or “Drogue : identification numérique”, or both, or the abbreviation “DIN”; and\n(b) on the outer label\n(i) the address of the distributor referred to in paragraph C.01A.003(b),\n(ii) the standard that the drug professes to meet, if that standard is referred to in any publication mentioned in Schedule B to the Act,\n(iii) a statement of the pharmaceutical form or the route of administration of the drug,\n(iv) a statement of the recommended use and the recommended radioactivity to be administered for that use, or a reference to an accompanying package insert that shows such information,\n(v) [Repealed, SOR/2017-259, s. 16]\n(vi) the radiation warning symbol set out in Schedule 3 to the Radiation Protection Regulations and the words “RAYONNEMENT — DANGER — RADIATION”,\n(vii) the names and a statement of the amounts of any preservatives or stabilizing agents contained in the drug,\n(viii) the names and a statement of the amounts of all other non-radioactive contents of the drug,\n(ix) a statement of the total radioactivity content of the drug including overfill,\n(x) a statement of the total volume of the drug including overfill, except where its contents are entirely in gaseous, capsule or lyophilized form,\n(xi) a statement of the concentration of radioactive material in the drug expressed as\n(A) units of radioactivity per capsule or\n(B) units of radioactivity per unit volume,\nexcept where the contents of the drug are entirely in gaseous or lyophilized form,\n(xii) a statement of the specific activity of the drug expressed as units of radioactivity per unit weight of carrier present or the statement “carrier-free” or “sans entraîneur”, whichever is applicable,\n(xiii) a statement of the reference time in respect of the radioactivity values mentioned in subparagraphs (ix), (xi) and (xii), the name of the month being written or designated by letter abbreviation,\n(xiv) a statement of the recommended useful life or the date after which the drug is not recommended for use, the name of the month being written or designated by letter abbreviation, and\n(xv) a statement of the special storage requirements with reference to temperature and light.\n(2) Subparagraph (1)(a)(iv) does not apply to a radiopharmaceutical that is\n(a) compounded by a pharmacist under a prescription or by a practitioner; or\n(b) sold under a prescription, if the radiopharmaceutical’s label indicates\n(i) its proper name, common name or brand name,\n(ii) its potency, and\n(iii) the name of its manufacturer.\n(3) Subparagraph (1)(b)(viii) of this section does not apply where the information referred to in that subparagraph is shown on a package insert that accompanies the drug.\n(4) Section C.01.005 does not apply to a radiopharmaceutical.",
+    "history": "SOR/79-236, s. 2; SOR/93-202, s. 16; SOR/97-12, ss. 54, 58, 62; SOR/2001-203, s. 2; SOR/2012-129, s. 2; SOR/2017-259, s. 16; SOR/2018-69, s. 35(F)",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.202.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.203",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.203",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Radiopharmaceuticals",
+    "text": "C.03.203\n(1) Every radionuclide generator shall carry on the inner label\n(a) the proper name of the radionuclide generator, which proper name, where there is a brand name, shall immediately precede or follow the brand name;\n(b) the name and address of the distributor referred to in paragraph C.01A.003(b);\n(c) the lot number;\n(d) the standard that the radionuclide generator professes to meet, if that standard is referred to in any publication mentioned in Schedule B to the Act;\n(e) the drug identification number assigned for the radionuclide generator, preceded by the expression “Drug Identification Number” or “Drogue : identification numérique”, or both, or the abbreviation “DIN”;\n(f) the radiation warning symbol set out in Schedule 3 to the Radiation Protection Regulations and the words “RAYONNEMENT — DANGER — RADIATION”;\n(g) a statement of the total parent radioactivity contained in the radionuclide generator;\n(h) a statement of the hour and date at which the radioactivity value mentioned in paragraph (g) is valid, the name of the month being written or designated by letter abbreviation;\n(i) a statement of the recommended useful life or the date after which the radionuclide generator is not recommended for use, the name of the month being written or designated by letter abbreviation;\n(j) a statement of the recommended useful life of the drug after removal from the radionuclide generator;\n(k) a statement of special storage requirements with reference to temperature or shielding;\n(l) complete directions for use or a reference to an accompanying package insert that sets out such directions; and\n(m) a statement cautioning against the dismantling of the radionuclide generator.\n(2) Paragraphs (1)(i) and (j) of this section do not apply where the information referred to in those subparagraphs is shown on a package insert that accompanies the radionuclide generator.\n(3) Section C.01.005 does not apply to a radionuclide generator.",
+    "history": "SOR/79-236, s. 3; SOR/93-202, s. 17; SOR/97-12, ss. 54, 58, 62; SOR/2012-129, s. 3; SOR/2017-259, s. 17; SOR/2018-69, ss. 21(F), 22(F)",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.203.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.204",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.204",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Radiopharmaceuticals",
+    "text": "C.03.204\n(1) No person shall sell a drug that contains technetium-99m at any time during its useful life if it also contains a radionuclidic impurity set out in the monograph for Sodium Pertechnetate Tc-99m Injection referred to in the publication set out in item 8 of Schedule B to the Act, in an amount greater than that shown in the monograph.\n(2) No person shall sell a radionuclide generator from which can be removed a drug that contains technetium-99m, at any time during the useful life of the drug, if the drug also contains a radionuclidic impurity set out in the monograph for Sodium Pertechnetate Tc-99m Injection referred to in the publication set out in item 8 of Schedule B to the Act, in an amount greater than that shown in the monograph.",
+    "history": "SOR/97-12, s. 30; SOR/2012-129, s. 4",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.204.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.205",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.205",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Drugs, Other than Radionuclides, Sold or Represented for Use in the Preparation of Radiopharmaceuticals",
+    "text": "C.03.205 The following definitions apply in this section and in sections C.03.206 to C.03.209.\ncomponent means\n(a) a unit of a drug, other than a radionuclide, separately packaged in a kit; or\n(b) an empty vial or other accessory item in a kit. (constituant)\nkit means a package that is intended to be used in the preparation of radiopharmaceuticals and that\n(a) contains one or more separately packaged units of a drug, other than a radionuclide; and\n(b) may contain empty vials or other accessory items. (trousse)",
+    "history": "SOR/79-236, s. 4; SOR/2017-259, s. 19",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.205.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.206",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.206",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Drugs, Other than Radionuclides, Sold or Represented for Use in the Preparation of Radiopharmaceuticals",
+    "text": "C.03.206 Sections C.01.005 and C.04.009 do not apply to a component or kit.",
+    "history": "SOR/79-236, s. 4; SOR/2024-238, s. 22",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.206.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.207",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.207",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Drugs, Other than Radionuclides, Sold or Represented for Use in the Preparation of Radiopharmaceuticals",
+    "text": "C.03.207\n(1) Every component shall be labelled to show\n(a) adequate identification of the component and an adequate description of its function;\n(b) where applicable, a quantitative list of its ingredients or a reference to the label of the kit that shows such information;\n(c) the name of the distributor referred to in paragraph C.01A.003(b);\n(d) the lot number;\n(e) a statement of any special storage requirements with respect to temperature and light;\n(f) the date after which the component is not recommended for use, the name of the month being written in full or designated by letter abbreviation; and\n(g) adequate directions for use or a reference to the accompanying package insert that shows such directions.\n(2) The component of a kit that is intended to contain the prepared radiopharmaceutical shall be labelled to display the drug identification number assigned for the kit, preceded by the expression “Drug Identification Number” or “Drogue : identification numérique”, or both, or the abbreviation “DIN”.",
+    "history": "SOR/79-236, s. 4; SOR/97-12, s. 58; SOR/2017-259, s. 20; SOR/2018-69, s. 23(F)",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.207.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.208",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.208",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Drugs, Other than Radionuclides, Sold or Represented for Use in the Preparation of Radiopharmaceuticals",
+    "text": "C.03.208 Every kit shall be labelled to show\n(a) its proper name;\n(b) its brand name, if any;\n(c) a list of its contents;\n(d) the name and address of the distributor referred to in paragraph C.01A.003(b);\n(e) the drug identification number assigned for the kit, preceded by the expression “Drug Identification Number” or “Drogue : identification numérique”, or both, or the abbreviation “DIN”;\n(f) the lot number;\n(g) a statement of any special storage requirements with respect to temperature and light;\n(h) the date after which the kit is not recommended for use, the name of the month being written in full or designated by letter abbreviation;\n(i) where the label of a component makes reference to the label of the kit that shows information as to the ingredients of the component, a quantitative list of the ingredients of that component;\n(j) a statement of the sterility and apyrogenicity of the components;\n(k) adequate directions for preparing the radiopharmaceutical or a reference to the accompanying package insert that shows such directions;\n(l) a statement of the duration of the useful life of the prepared radiopharmaceutical;\n(m) a statement of the storage requirements for the prepared radiopharmaceutical;\n(n) a statement of the recommended use for the prepared radiopharmaceutical and the recommended radioactivity to be administered for that use, or a reference to the accompanying package insert that shows such information; and\n(o) a statement of the route of administration of the prepared radiopharmaceutical.\n(p) [Repealed, SOR/2001-203, s. 3]",
+    "history": "SOR/79-236, s. 4; SOR/93-202, s. 18; SOR/97-12, ss. 58, 62; SOR/2001-203, s. 3; SOR/2017-259, s. 21; SOR/2018-69, s. 36(F)",
+    "last_amended": "2018-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.208.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.209",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.209",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Drugs, Other than Radionuclides, Sold or Represented for Use in the Preparation of Radiopharmaceuticals",
+    "text": "C.03.209 A package insert shall be included in every kit and shall show\n(a) the proper name and the brand name, if any, of the kit and a description of its use;\n(b) a list of the contents of the kit;\n(c) the name and address of the distributor referred to in paragraph C.01A.003(b) of the kit;\n(d) identification of the radionuclides that can be used to prepare the radiopharmaceutical;\n(e) directions for preparing the radiopharmaceutical and a statement of the storage requirements for the prepared radiopharmaceutical;\n(f) a statement of the duration of the useful life of the prepared radiopharmaceutical;\n(g) a description of the biological actions of the prepared radiopharmaceutical;\n(h) indications and contraindications in respect of the prepared radiopharmaceutical;\n(i) warnings and precautions in respect of the components and the prepared radiopharmaceutical;\n(j) the adverse reactions, if any, associated with the prepared radiopharmaceutical;\n(k) where applicable, the pharmacology and toxicology of the prepared radiopharmaceutical or a statement that such information is available on request;\n(l) the radiation dosimetry in respect of the prepared radiopharmaceutical;\n(m) a statement of the recommended use for the prepared radiopharmaceutical and the recommended radioactivity to be administered for that use;\n(n) a statement of the route of administration of the prepared radiopharmaceutical; and\n(o) a recommendation that the radiochemical purity and radioactivity content of the prepared radiopharmaceutical be checked prior to administration.",
+    "history": "SOR/79-236, s. 4; SOR/93-202, s. 19; SOR/97-12, s. 58; SOR/2018-69, s. 36(F)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.209.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.301",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.301",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Interpretation",
+    "text": "C.03.301 The following definitions apply in this section and in sections C.03.302 to C.03.319.\nadverse reaction means an undesirable and unintended response in a study subject or other person to a study drug that is caused by the administration of any dose of the study drug. (réaction indésirable)\ngood clinical practices means generally accepted clinical practices that are designed to protect the rights, safety and well-being of study subjects and other persons. (bonnes pratiques cliniques)\nimport means, in respect of a study drug, to import it into Canada for sale for the purpose of a study. (importer)\nother person means an individual who comes into physical contact with a study subject. (autre personne)\nprotocol means a document that describes the objectives, design, methodology, statistical considerations and organization of a study. (protocole)\nqualified investigator means the physician and member in good standing of a professional medical association in Canada to whom a sponsor gives the responsibility for the proper conduct of the study at a given study site, who is entitled to practise their profession under the laws of the province where the study site is located. (chercheur qualifié)\nresearch ethics board means a body described in section C.03.306. (comité d’éthique de la recherche)\nserious adverse reaction means an adverse reaction that results in any of the following consequences for the study subject or other person:\n(a) their in-patient hospitalization or its prolongation;\n(b) a congenital malformation;\n(c) persistent or significant disability or incapacity;\n(d) a life-threatening condition; or\n(e) death. (réaction indésirable grave)\nserious unexpected adverse reaction means a serious adverse reaction that is not identified in nature, severity or frequency in the risk information set out on the label of the study drug. (réaction indésirable grave et imprévue)\nsponsor means a person who is responsible for the conduct of a study. (promoteur)\nstudy means a basic clinical research study that involves human subjects and that is described in sections C.03.304 and C.03.305. (étude)\nstudy drug means a positron-emitting radiopharmaceutical that is used in a study. (drogue destinée à l’étude)\nstudy site means the location where all or part of a study is conducted. (lieu d’étude)",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.301.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.302",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.302",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Application",
+    "text": "C.03.302\n(1) Sections C.03.303 to C.03.319 apply to the sale and importation of study drugs.\n(2) Sections C.03.001 to C.03.209 and Divisions 5 and 8 do not apply to study drugs.\n(3) Sections C.03.303 to C.03.319 do not apply to a study drug manufactured from a bulk process intermediate that is of biological origin.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.302.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.303",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.303",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Prohibition",
+    "text": "C.03.303 No person shall sell or import a study drug unless all of the following requirements are met:\n(a) the study drug is for use only in a study;\n(b) the study drug has been previously tested in human subjects and its safety in humans has been demonstrated;\n(c) if the study drug is to be imported, the manufacturer of the drug has a representative in Canada who is responsible for its sale;\n(d) the sponsor is authorized under section C.03.309 to sell or import the study drug; and\n(e) the sponsor complies with sections C.03.310 to C.03.316.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.303.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.304",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.304",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Purpose of Study",
+    "text": "C.03.304\n(1) The purpose of a study is to obtain data on any of the following:\n(a) the pharmacokinetics or metabolism of the study drug;\n(b) normal human biochemistry or physiology; or\n(c) changes caused to human biochemistry or physiology by aging, disease or medical interventions.\n(2) A study is not primarily intended to do any of the following:\n(a) discover, identify or verify the pharmacodynamic effects of the study drug;\n(b) identify adverse reactions;\n(c) fulfil an immediate therapeutic or diagnostic purpose; or\n(d) ascertain the safety or efficacy of the study drug.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.304.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.305",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.305",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Requirements",
+    "text": "C.03.305\n(1) A study shall meet all of the following requirements:\n(a) before the study drug is used in the study, there is sufficient data from testing it in animals and humans to demonstrate its safety in humans;\n(b) the amount of active ingredients or combination of active ingredients in the study drug has been shown not to cause any clinically detectable pharmacodynamic effect in humans;\n(c) the total radiation dose incurred annually by a study subject, including from multiple administrations of the study drug, from significant contaminants or from impurities and from the use of other procedures for the purposes of the study, will be not more than 50 mSv;\n(d) any concomitant drug used in the study has been assigned a drug identification number under subsection C.01.014.2(1) or, in the case of a concomitant drug that is a new drug, has been issued a notice of compliance under section C.08.004;\n(e) study subjects shall be at least 18 years old and have legal capacity at the time of the study;\n(f) female study subjects shall\n(i) be confirmed at the outset of the study, on the basis of a pregnancy test, as not being pregnant or state in writing that they are not pregnant, and\n(ii) be advised that if they are lactating, they are to suspend lactation for 24 hours after the administration of the study drug; and\n(g) the study shall not involve more than 30 study subjects.\n(2) Despite paragraph (1)(g), a study may involve more than 30 study subjects if the sponsor provides the Minister with a scientific rationale for the increase and the Minister approves it.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.305.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.306",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.306",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Research Ethics Board",
+    "text": "C.03.306 A research ethics board has all of the following characteristics:\n(a) its principal mandate is to approve the initiation of and to periodically review biomedical research that involves human subjects in order to protect their rights, safety and well-being;\n(b) it has at least five members, a majority of whom are Canadian citizens or permanent residents under the Immigration and Refugee Protection Act, is composed of both men and women and includes at least the following:\n(i) two members whose primary experience and expertise are in a scientific discipline, who have broad experience in the methods and areas of research to be approved and one of whom is from a medical discipline,\n(ii) one member knowledgeable in ethics,\n(iii) one member knowledgeable in Canadian laws relevant to the research to be approved,\n(iv) one member whose primary experience and expertise are in a non-scientific discipline, and\n(v) one member who is from the community or is a representative of an organization interested in the areas of research to be approved and who is not affiliated with the sponsor or with the study site; and\n(c) it has no affiliations with the sponsor that could compromise its ability to fulfil its principal mandate, or that could be perceived to do so.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.306",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.306.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.307",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.307",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Application for Authorization",
+    "text": "C.03.307\n(1) The sponsor shall submit to the Minister an application for authorization to sell or import a study drug that contains the information set out in subsection (2) as well as sufficient information to demonstrate that all of the following criteria are met:\n(a) the use of the study drug will not endanger the health of any study subject or other person;\n(b) the study is not contrary to the best interests of the study subjects; and\n(c) the objectives of the study can reasonably be achieved.\n(2) The application shall contain all of the following information:\n(a) the title of the study and the protocol code or identification;\n(b) the purposes and a concise description of the study;\n(c) the number of study subjects;\n(d) the brand name, if any, of the study drug;\n(e) the chemical or generic name of the active ingredients in the study drug;\n(f) a qualitative list of the non-active ingredients of the study drug;\n(g) the maximum mass of the study drug to be administered to each study subject;\n(h) the radioactive dose range of the study drug, expressed in MBq or mCi;\n(i) the effective dose or effective dose equivalent of the study drug, expressed in mSv/MBq or rem/mCi;\n(j) the sponsor’s name and civic address, its postal address if different, and its telephone number, fax number and email address;\n(k) the manufacturer’s name and civic address, its postal address if different, and its telephone number, fax number and email address;\n(l) in the case of an application for importation, the name and civic address, the postal address if different, and the telephone number, fax number and email address of the manufacturer’s representative in Canada who is responsible for the sale of the study drug;\n(m) the name and civic address of each study site;\n(n) for each study site, the name, civic address, telephone number, fax number and email address of the qualified investigator;\n(o) the proposed starting date for the study at each study site, if known;\n(p) for each study site, the name, civic address, telephone number, fax number and email address of the research ethics board;\n(q) a statement, dated and signed by the research ethics board for each study site, that certifies that it has reviewed and approved the study, the protocol and the statement of the risks and anticipated benefits arising to the health of study subjects as a result of participating in the study that is set out in the informed consent form;\n(r) a list of any previous applications for an authorization to sell or import a drug for a study related to the current study; and\n(s) a statement, dated and signed by the sponsor’s senior medical or scientific officer in Canada and senior executive officer, that certifies both of the following:\n(i) the study will be conducted in accordance with these Regulations, and\n(ii) all of the information contained or referred to in the application is complete and accurate and is not false or misleading.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.307",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.307.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.308",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.308",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Additional Information",
+    "text": "C.03.308 If the information submitted under section C.03.307 is insufficient to enable the Minister to determine whether the sale or importation of the study drug should be authorized, the Minister may, by notice in writing, request the sponsor to provide any additional information that is necessary to make the determination and that is relevant to the study drug, the study or the protocol, by the date specified in the notice.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.308",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.308.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.309",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.309",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Authorization",
+    "text": "C.03.309 After examining the application and any additional information, the Minister shall authorize the sponsor to sell or import the study drug if she or he determines that the application complies with the requirements of section C.03.307, and shall send a notice of that decision to the sponsor that specifies the study sites in respect of which the sale or importation are authorized.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.309",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.309.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.310",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.310",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Notice",
+    "text": "C.03.310 The sponsor shall notify the Minister in writing of the day on which the sale or importation of the study drug is intended to start in respect of each study site, not later than 15 days before that day.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.310",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.310.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.311",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.311",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Good Clinical Practices",
+    "text": "C.03.311 A sponsor shall ensure that each study is conducted in accordance with good clinical practices and that\n(a) the study is scientifically sound and clearly described in its protocol;\n(b) the study is conducted, and the study drug is used, in accordance with the protocol and with these Regulations;\n(c) systems and procedures are implemented that assure the quality of every aspect of the study;\n(d) at each study site, there is only one qualified investigator;\n(e) at each study site, medical care and medical decisions, in respect of the study, are under the supervision of the qualified investigator;\n(f) each individual who is involved in the conduct of the study is qualified by their education, training and experience to perform their respective tasks;\n(g) before a study subject participates in the study, a copy of their signed consent form is included in the records for the study;\n(h) the requirements respecting information and records set out in section C.03.315 are met; and\n(i) the study drug is manufactured, handled and stored in accordance with Division 2, other than sections C.02.019, C.02.025 and C.02.026.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.311.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.312",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.312",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Labelling",
+    "text": "C.03.312 Despite any other provision of these Regulations respecting labelling, the sponsor shall ensure that the study drug\n(a) bears an inner label that sets out both of the following:\n(i) the unique batch number for the study drug, and\n(ii) the radiation warning symbol set out in Schedule 3 to the Radiation Protection Regulations and the words “RAYONNEMENT — DANGER — RADIATION”; and\n(b) is accompanied by a package insert that sets out all of the following information:\n(i) a statement that indicates that the study drug is to be used only under the supervision of a qualified investigator,\n(ii) the chemical or generic name of the active ingredients in the study drug,\n(iii) the name and civic address of the manufacturer,\n(iv) the name and civic address of the sponsor,\n(v) the code or other identification of the protocol,\n(vi) the warnings and precautions in respect of the use of the study drug, and\n(vii) a list of the possible adverse reactions that are associated with the use of the study drug.",
+    "history": "SOR/2012-129, s. 5; SOR/2018-69, s. 24(F); SOR/2021-46, s. 9(F)",
+    "last_amended": "2021-03-31",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.312.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.313",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.313",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Submission of Information",
+    "text": "C.03.313\n(1) On the Minister’s written request, a sponsor shall submit, within the period specified in the request, information to establish the safety of the study drug if the Minister has reason to believe any of the following:\n(a) the use of the study drug may endanger the health of a study subject or other person;\n(b) the study may be contrary to the best interests of the study subjects;\n(c) a qualified investigator is not respecting their undertaking made under paragraph C.03.315(3)(f); or\n(d) information submitted in respect of the study drug or study is false or misleading.\n(2) The Minister may, by notice in writing, require the sponsor to provide the Minister with any information or records referred to in subsection C.03.315(3) to assess the safety of the study drug or the health of the study subjects or other persons, by the date specified in the notice.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.313",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.313.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.314",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.314",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Adverse Reaction Reporting",
+    "text": "C.03.314\n(1) During the course of a study, the sponsor shall notify the Minister of any serious adverse reaction or serious unexpected adverse reaction that occurs inside or outside Canada, within the following period:\n(a) if the adverse reaction is fatal or life-threatening, within seven days after becoming aware of it; or\n(b) if the adverse reaction is not fatal or life-threatening, within 15 days after becoming aware of it.\n(2) The sponsor shall, within eight days after having notified the Minister under subsection (1), file with the Minister a complete report in respect of the adverse reaction, including an assessment of the importance and implication of the findings.\n(3) Sections C.01.016 to C.01.020 do not apply to study drugs.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.314",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.314.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.315",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.315",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Records",
+    "text": "C.03.315\n(1) The sponsor shall record, handle and store all information in respect of a study in a way that allows it to be reported completely and accurately and to be interpreted and verified.\n(2) The sponsor shall maintain complete and accurate records to establish that the study is conducted in accordance with these Regulations.\n(3) The sponsor shall maintain all of the following records in respect of the use of the study drug in each study:\n(a) records respecting all adverse reactions that occur inside or outside Canada, including the indications for use and the dosage form of the study drug at the time of the adverse reaction;\n(b) written procedures for subject monitoring and for the documentation and reporting of adverse reactions;\n(c) articles from scientific journals or other publications that were used in support of the safety profile of the study drug in respect of humans;\n(d) records in respect of each study subject, including respecting their enrolment, a copy of their signed consent form and sufficient information to enable them to be identified and contacted in the event that the sale of the study drug may endanger their health or that of another person;\n(e) records respecting the shipment, receipt, sale, return and destruction or other disposition of the study drug;\n(f) for each study site, an undertaking, dated and signed by the qualified investigator before the start of the study, that they will\n(i) conduct the study in accordance with good clinical practices, and\n(ii) on discontinuance of the study by the sponsor, for any reason related to health or safety, immediately inform both the study subjects and the research ethics board of the discontinuance, provide them with the reasons for the discontinuance and advise them in writing of any potential risks to the health of study subjects or other persons;\n(g) for each study site, a copy of the informed consent form; and\n(h) for each study site, a copy of the certifying statement described in paragraph C.03.307(2)(q), of the protocol for the study and of the statement of the risks and anticipated benefits arising to the health of study subjects as a result of participating in the study that is set out in the informed consent form.\n(4) The sponsor shall maintain all records for five years after the day on which the study ends.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.315",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.315.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.316",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.316",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Discontinuance of a Study",
+    "text": "C.03.316\n(1) If a sponsor discontinues a study in its entirety or at a study site, the sponsor shall notify all qualified investigators of the discontinuance as soon as possible in writing, and include in the notice the reasons for the discontinuance and whether the study presented any risks to the health of study subjects or other persons.\n(2) If the discontinuance is for reasons that would affect the health or safety of study subjects or other persons, the sponsor shall notify the Minister in writing within 15 days after the discontinuance, and include in the notice the reasons for the discontinuance and whether it will have an impact on any proposed or ongoing studies in respect of the study drug in Canada by the sponsor.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.316",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.316.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.317",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.317",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Suspension",
+    "text": "C.03.317\n(1) The Minister shall suspend an authorization to sell or import a study drug, in its entirety or in respect of a study site, in any of the following circumstances:\n(a) information provided by the sponsor under section C.03.307, C.03.308 or C.03.313 proves to be inaccurate or incomplete;\n(b) the sponsor fails to provide the Minister with sufficient information to establish the safety of the study drug pursuant to a written request under section C.03.313, by the date specified in the request;\n(c) the sponsor fails to notify the Minister of an adverse reaction or file a report in respect of an adverse reaction in accordance with section C.03.314; or\n(d) the sponsor contravenes a provision of these Regulations or any provision of the Act in relation to the study drug.\n(2) In determining whether to suspend an authorization in its entirety or in respect of a study site, the Minister shall consider whether the reason for the suspension affects the study in its entirety or affects only a certain study site.\n(3) Before suspending an authorization, the Minister shall send the sponsor a notice that\n(a) specifies whether the suspension is of the study authorization in its entirety or in respect of a study site and sets out the reasons for the proposed suspension and the effective date;\n(b) if applicable, specifies the corrective action that the sponsor must take and the period within which it must be taken; and\n(c) gives the sponsor a reasonable opportunity to be heard in writing concerning the proposed suspension.\n(4) Despite subsection (3), the Minister shall immediately suspend an authorization if she or he has reason to believe that it is necessary to do so to prevent injury to the health of a study subject or any other person.\n(5) When the Minister suspends an authorization under subsection (4), the Minister must send the sponsor a notice that\n(a) sets out the reasons for the suspension;\n(b) if applicable, specifies the corrective action that the sponsor must take and the period within which it must be taken; and\n(c) gives the sponsor a reasonable opportunity to be heard in writing concerning the suspension.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.317",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.317.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.318",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.318",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Reinstatement",
+    "text": "C.03.318\n(1) Subject to subsection (2), the Minister shall reinstate the authorization if the sponsor provides the Minister with sufficient evidence to establish that the study does not present a risk of injury to the health of study subjects or other persons, within the following periods:\n(a) in the case of a suspension under subsection C.03.317(1), 30 days after the day on which the suspension is effective; or\n(b) in the case of a suspension under subsection C.03.317(4), the period specified in the notice sent under subsection C.03.317(5).\n(2) If the Minister does not reinstate any part of an authorization that was suspended, the Minister shall amend the authorization to remove that part.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.318",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.318.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.03.319",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.03.319",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 3",
+    "heading": "Cancellation",
+    "text": "C.03.319\n(1) The Minister shall cancel an authorization, in its entirety or in respect of a study site, in either of the following circumstances:\n(a) the study is discontinued in its entirety or at that study site by the sponsor under section C.03.316; or\n(b) the sponsor fails to provide the Minister with the evidence required by subsection C.03.318(1) within the specified period.\n(2) When the Minister cancels all or part of an authorization, she or he shall send the sponsor a notice that sets out the reasons for the cancellation and the effective date.",
+    "history": "SOR/2012-129, s. 5",
+    "last_amended": "2013-01-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.03.319",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.03.319.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Definitions",
+    "text": "C.04.001 The following definitions apply in this Division.\nbiological source material means\n(a) biological material sourced or derived from humans;\n(b) animals, including insects, or any biological material sourced or derived from them;\n(c) plants or any biological material sourced or derived from them; or\n(d) micro-organisms, including bacteria, viruses, fungi and bacteriophages, or any biological material sourced or derived from them. (matériel d’origine biologique)\ndrug means a drug that is listed in Schedule D to the Act that is in dosage form or an active ingredient that can be used in the preparation of a drug listed in that Schedule. (drogue)\nholder, in respect of a drug identification number assigned for a drug, means the manufacturer to whom a document setting out the number was issued under subsection C.01.014.2(1). (titulaire)",
+    "history": "SOR/97-12, s. 31; SOR/2013-74, s. 16; SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.001.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Definitions",
+    "text": "C.04.001.1 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Prohibitions on Sale",
+    "text": "C.04.002 It is prohibited for a distributor or importer of a drug to sell the drug unless it has been fabricated, packaged/labelled and tested in accordance with this Division.",
+    "history": "SOR/97-12, s. 33; SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Prohibitions on Sale",
+    "text": "C.04.003 It is prohibited for a person to sell a drug that they have fabricated, packaged/labelled or tested unless they have fabricated, packaged/labelled or tested it, as the case may be, in accordance with this Division.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Biological Source Material",
+    "text": "C.04.004\n(1) It is prohibited for a person to use biological source material in the fabrication of a drug unless\n(a) the biological source material is\n(i) prepared and stored in a manner that ensures its suitability for use in the fabrication of the drug, and\n(ii) collected, in the case of material of human or animal origin, under medical or veterinary supervision, as the case may be;\n(b) the person collects the information that is necessary to allow the tracing of the biological source material; and\n(c) any human from whom, or animal from which, the biological source material is collected — or any animal that is such material — is free from any disease that would make the material unsuitable for use in the fabrication of the drug.\n(2) A person who uses biological source material in the fabrication of a drug must ensure that the material meets any specifications for the material that have been provided to the Minister in connection with the drug.\n(3) A person who uses biological source material in the fabrication of a drug must retain any documents containing the information referred to in paragraph (1)(b) for a period that they determine after taking into account the following factors, but the period must end no earlier than five years after the day on which the biological source material was last used in the fabrication of the drug:\n(a) the nature of the biological source material;\n(b) the risks associated with the biological source material;\n(c) the manner in which the biological source material is used in the fabrication of the drug; and\n(d) if the fabricated drug is in dosage form, the intended use of the drug.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Prevention of Contamination",
+    "text": "C.04.005\n(1) Every person who fabricates a drug and every person who packages a drug in an immediate container must\n(a) segregate all work involving infectious agents that require special handling, including spore-bearing pathogenic micro-organisms; and\n(b) minimize the possibility of contamination of biological source material and drugs at the premises where the person fabricates or packages the drug, including by taking measures to protect against infection any individual who has access to the area where the person fabricates or packages the drug.\n(2) It is prohibited for a person to conduct laboratory procedures of a diagnostic nature in their premises unless the conduct of those procedures is segregated from the fabrication, packaging/labelling and testing of drugs.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Reference Preparations",
+    "text": "C.04.006 Reference preparations that are used to test the purity or potency of a drug must allow for the control of the quality of the drug.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Lot Release",
+    "text": "C.04.007\n(1) In this section, suitable for sale, in respect of a lot of a drug, means that the lot has been fabricated, packaged/labelled and tested in accordance with these Regulations and in a manner that is consistent with information provided to the Minister regarding the quality and safety of the drug.\n(2) The Minister may, for the purpose of assessing whether a lot of a drug in dosage form is suitable for sale, request that the following persons provide the Minister with any information, samples of the drug or its active ingredients, or material to be used to test the samples:\n(a) a fabricator of the drug;\n(b) a packager/labeller of the drug;\n(c) an importer of the drug; or\n(d) the holder of the drug identification number.\n(3) It is prohibited for a person who is requested to provide information, samples or material under subsection (2), and any other person whom the Minister notifies of the request, to sell drugs from the lot to which the request relates unless the Minister notifies the person that the lot is suitable for sale.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Periodic Quality Reporting",
+    "text": "C.04.008 The holder of the drug identification number for a drug in dosage form must, at the request of the Minister, provide the Minister, on an annual basis or at any longer interval specified by the Minister, with information regarding the quality of the drug and its active ingredients, including information regarding the consistency of the fabrication and packaging processes for the drug and the ingredients.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling",
+    "text": "C.04.009\n(1) The principal display panel of both the inner and outer labels of a drug in dosage form must show\n(a) the drug’s brand name, if any;\n(b) the drug’s proper name, if any, which, if there is a brand name, must immediately precede or follow the brand name in type not less than one-half the size of that of the brand name;\n(c) if there is no proper name, the drug’s common name, which, if there is a brand name, must immediately precede or follow the brand name in type not less than one-half the size of that of the brand name;\n(d) the net quantity of the drug in the immediate container for the purpose of the inner label and the net quantity of the drug in the outer package for the purpose of the outer label;\n(e) if the drug is sterile, an indication to that effect;\n(f) if any of the drug’s medicinal ingredients are sourced or derived from human biological source material, an indication to that effect; and\n(g) if any of the drug’s medicinal ingredients are sourced or derived from animal biological source material, the animal species from which each of those ingredients is sourced or derived.\n(2) The inner and outer labels of a drug in dosage form must show on any panel\n(a) the name of the holder of the drug identification number assigned for the drug;\n(b) the potency of the drug, if applicable;\n(c) the recommended dose of the drug;\n(d) the lot number of the drug;\n(e) the expiration date of the drug;\n(f) adequate directions for use of the drug; and\n(g) any other information that is necessary to prevent injury to human health.\n(3) Paragraph (2)(f) does not apply if adequate directions for use of the drug must be displayed on the label in accordance with section C.01.004.02 or C.01.004.03.\n(4) Despite paragraph (2)(g), if another provision of these Regulations requires that information referred to in that paragraph be shown on a particular panel of a label, the information must be shown on that panel.\n(5) The outer label of a drug in dosage form must show on any panel\n(a) the address of the holder of the drug identification number assigned for the drug;\n(b) a quantitative list of any preservatives contained in the drug, by their proper names, or if a preservative has no proper name, by its common name;\n(c) the approved storage conditions for the drug;\n(d) any other information that is necessary for the proper storage and handling of the drug, accompanied, as the case may be, by any designated space for the addition of supplementary information in this regard by the person who stores or handles the drug; and\n(e) in the case of a new drug for extraordinary use in respect of which a notice of compliance has been issued under section C.08.004.01, the following statement, displayed in capital letters and in a legible manner:\n“HEALTH CANADA HAS AUTHORIZED THE SALE OF THIS EXTRAORDINARY USE NEW DRUG FOR [naming purpose] BASED ON LIMITED CLINICAL TESTING IN HUMANS.\nSANTÉ CANADA A AUTORISÉ LA VENTE DE CETTE DROGUE NOUVELLE POUR USAGE EXCEPTIONNEL AUX FINS DE [indication de la fin] EN SE FONDANT SUR DES ESSAIS CLINIQUES RESTREINTS CHEZ L’ÊTRE HUMAIN.”\n(6) The inner label requirements of these Regulations do not apply in respect of a drug in dosage form whose immediate container is too small to accommodate an inner label that meets those requirements if\n(a) the inner label shows\n(i) the drug’s brand name, if any,\n(ii) the drug’s proper name, if any,\n(iii) the drug’s common name, if there is no proper name,\n(iv) the drug identification number assigned for that drug, preceded by the expression “Drug Identification Number” or “Drogue : identification numérique”, or both, or the abbreviation “DIN”,\n(v) the name of the holder of the drug identification number assigned for the drug,\n(vi) the net quantity of the drug in the container,\n(vii) the drug’s potency, if applicable, unless the drug contains more than one medicinal ingredient and the drug’s brand name is unique for a particular potency of the drug,\n(viii) the drug’s lot number,\n(ix) the drug’s expiration date,\n(x) the drug’s route of administration, and\n(xi) any other information that is necessary to prevent injury to human health; and\n(b) the outer label meets the applicable requirements of these Regulations.\n(7) The expiration date referred to in paragraph (2)(e) and subparagraph (6)(a)(ix) may be omitted from the label of a drug that is to be stockpiled by the following entities for use in emergency situations if the date is communicated by an alternative means to the individuals who administer the drug:\n(a) the Government of Canada or the government of a province for the use of a department or agency of that government; or\n(b) a municipal government or an institution of a municipal government.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.010\n(1) In the case of a drug in dosage form that is a prescription drug, the symbol “Pr” must be shown on\n(a) the upper left quarter of the principal display panel of both the inner and the outer labels; or\n(b) if the drug is packaged in a single-dose container, on the upper left quarter of the principal display panel of the outer label.\n(2) Subsection (1) does not apply to a drug that is\n(a) sold to a person who holds an establishment licence under Division 1A; or\n(b) sold by a pharmacist under a prescription or by a practitioner, if its label shows suitable directions for use and meets the requirements set out in section C.01.005.",
+    "history": "SOR/2024-238, s. 23",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.011 and C.04.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.011 and C.04.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.011 and C.04.012 [Repealed, SOR/97-12, s. 36]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.011 and C.04.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.011 and C.04.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.013 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.014 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.015 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.016",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.016 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.017",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.017 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.018",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.018 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.019",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.019 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.020",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.020 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.050",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.050 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.051",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.051 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.052",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.052 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.053",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.053 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.054",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.054 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.055",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.055",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.055 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.055.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.060",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.060 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.061",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.061 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.065",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.065",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.065 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.065",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.065.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.066",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.066 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.070",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.070 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.071",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.071 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.072",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.072",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.072 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.072",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.072.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.073",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.073",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.073 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.073",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.073.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.074",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.074",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.074 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.074",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.074.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.075",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.075",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.075 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.075",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.075.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.076",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.076",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.076 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.162 [Repealed, SOR/2024-238, s. 23]",
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+    "text": "C.04.163 [Repealed, SOR/2024-238, s. 23]",
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+    "heading": "Labelling — Prescription Drugs",
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+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.181 [Repealed, SOR/2024-238, s. 23]",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.183 [Repealed, SOR/2024-238, s. 23]",
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+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.184",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.184 [Repealed, SOR/2024-238, s. 23]",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.185 [Repealed, SOR/2024-238, s. 23]",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.186 [Repealed, SOR/2024-238, s. 23]",
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+    "citation": "Food and Drug Regs, s. C.04.186",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "heading": "Labelling — Prescription Drugs",
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+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.216.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.217",
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+    "act_name": "Food and Drug Regulations",
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+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.217 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.217.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.218",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.218",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.218 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.218.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.219",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.219",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.219 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.219.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.220",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.220",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.220 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.220.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.230",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.230",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.230 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.230",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.230.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.231",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.231",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.231 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.231.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.232",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.232",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.232 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.232.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.233",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.233",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.233 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.233.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.234",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.234",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.234 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.234.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.235",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.235",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.235 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.235.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.236",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.236",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.236 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.236",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.236.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.237",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.237",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.237 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.237",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.237.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.238",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.238",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.238 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.238",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.238.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.239",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.239",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.239 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.239",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.239.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.240",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.240",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.240 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.240.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.241",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.241",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.241 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.241.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.300 and C.04.301",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.300 and C.04.301",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.300 and C.04.301 [Repealed, SOR/81-335, s. 3]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.300 and C.04.301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.300 and C.04.301.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.400",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.400",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.400 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.400",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.400.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.401",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.401",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.401 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.401",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.401.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.402",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.402",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.402 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.402",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.402.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.403",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.403",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.403 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.403",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.403.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.404",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.404",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.404 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.404",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.404.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.405",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.405",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.405 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.405",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.405.html"
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+  {
+    "id": "C.R.C.,_c._870-sC.04.406",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.406",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.406 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.406",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.406.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.407",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.407",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.407 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.407",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.407.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.408",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.408",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.408 [Repealed, SOR/2013-179, s. 4]",
+    "history": "",
+    "last_amended": "2014-10-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.408",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.408.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.409",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.409",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.409 [Repealed, SOR/2013-179, s. 4]",
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+    "current_to": "2025-12-29",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.413 [Repealed, SOR/2013-179, s. 4]",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
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+    "heading": "Labelling — Prescription Drugs",
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+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.675",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.675.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.676",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.676",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.676 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.676",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.676.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.677",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.677",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.677 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.677",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.677.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.678",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.678",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.678 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.678",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.678.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.679",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.679",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.679 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.679",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.679.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.680",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.680",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.680 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.680",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.680.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.681",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.681",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.681 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.681",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.681.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.682",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.682",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.682 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.682",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.682.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.04.683",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.04.683",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 4 - Schedule D Drugs",
+    "heading": "Labelling — Prescription Drugs",
+    "text": "C.04.683 [Repealed, SOR/2024-238, s. 23]",
+    "history": "",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.04.683",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.04.683.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Interpretation",
+    "text": "C.05.001 The definitions in this section apply in this Division.\nadverse drug reaction means any noxious and unintended response to a drug that is caused by the administration of any dose of the drug. (réaction indésirable à une drogue)\nadverse event means any adverse occurrence in the health of a clinical trial subject who is administered a drug, that may or may not be caused by the administration of the drug, and includes an adverse drug reaction. (incident thérapeutique)\nclinical trial means an investigation in respect of a drug for use in humans that involves human subjects and that is intended to discover or verify the clinical, pharmacological or pharmacodynamic effects of the drug, identify any adverse events in respect of the drug, study the absorption, distribution, metabolism and excretion of the drug, or ascertain the safety or efficacy of the drug. (essai clinique)\ndrug means a drug for human use that is to be tested in a clinical trial. (drogue)\ngood clinical practices means generally accepted clinical practices that are designed to ensure the protection of the rights, safety and well-being of clinical trial subjects and other persons, and the good clinical practices referred to in section C.05.010. (bonnes pratiques cliniques)\nimport means to import a drug into Canada for the purpose of sale in a clinical trial. (importer)\ninvestigator’s brochure means, in respect of a drug, a document containing the preclinical and clinical data on the drug that are described in paragraph C.05.005(e). (brochure du chercheur)\nprotocol means a document that describes the objectives, design, methodology, statistical considerations and organization of a clinical trial. (protocole)\nqualified investigator means the person responsible to the sponsor for the conduct of the clinical trial at a clinical trial site, who is entitled to provide health care under the laws of the province where that clinical trial site is located, and who is\n(a) in the case of a clinical trial respecting a drug to be used for dental purposes only, a physician or dentist and a member in good standing of a professional medical or dental association; and\n(b) in any other case, a physician and a member in good standing of a professional medical association. (chercheur qualifié)\nresearch ethics board means a body that is not affiliated with the sponsor, and\n(a) the principal mandate of which is to approve the initiation of, and conduct periodic reviews of, biomedical research involving human subjects in order to ensure the protection of their rights, safety and well-being; and\n(b) that has at least five members, that has a majority of members who are Canadian citizens or permanent residents under the Immigration and Refugee Protection Act, that is composed of both men and women and that includes at least\n(i) two members whose primary experience and expertise are in a scientific discipline, who have broad experience in the methods and areas of research to be approved and one of whom is from a medical discipline or, if the clinical trial is in respect of a drug to be used for dental purposes only, is from a medical or dental discipline,\n(ii) one member knowledgeable in ethics,\n(iii) one member knowledgeable in Canadian laws relevant to the biomedical research to be approved,\n(iv) one member whose primary experience and expertise are in a non-scientific discipline, and\n(v) one member who is from the community or is a representative of an organization interested in the areas of research to be approved and who is not affiliated with the sponsor or the site where the clinical trial is to be conducted. (comité d’éthique de la recherche)\nserious adverse drug reaction means an adverse drug reaction that requires in-patient hospitalization or prolongation of existing hospitalization, that causes congenital malformation, that results in persistent or significant disability or incapacity, that is life threatening or that results in death. (réaction indésirable grave à une drogue)\nserious unexpected adverse drug reaction means a serious adverse drug reaction that is not identified in nature, severity or frequency in the risk information set out in the investigator’s brochure or on the label of the drug. (réaction indésirable grave et imprévue à une drogue)\nsponsor means an individual, corporate body, institution or organization that conducts a clinical trial. (promoteur)",
+    "history": "SOR/2001-203, s. 4; 2001, c. 27, s. 273; SOR/2012-16, s. 1(F); SOR/2013-56, s. 1(F)",
+    "last_amended": "2013-03-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Application",
+    "text": "C.05.002\n(1) Subject to subsection (2), this Division applies to the sale or importation of drugs to be used for the purposes of clinical trials involving human subjects.\n(2) Except for paragraph C.05.003(a), subsections C.05.006(2) and (3), paragraphs C.05.010(a) to (i), section C.05.011, subsections C.05.012(1) and (2), paragraphs C.05.012(3)(a) to (d) and (f) to (h), subsection C.05.012(4) and sections C.05.013, C.05.016 and C.05.017, this Division does not apply to the sale or importation of a drug for the purposes of a clinical trial authorized under subsection C.05.006(2).",
+    "history": "SOR/2001-203, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Prohibition",
+    "text": "C.05.003 Despite sections C.01.014, C.08.002, C.08.002.02 and C.08.003, no person shall sell or import a drug for the purposes of a clinical trial unless\n(a) the person is authorized under this Division;\n(b) the person complies with this Division and sections C.01.015, C.01.036, C.01.037 to C.01.040, C.01.040.2, C.01.064 to C.01.067, C.01.070, C.01.131, C.01.133 to C.01.136, and C.01.435; and\n(c) if the drug is to be imported, the person has a representative in Canada who is responsible for the sale of the drug.",
+    "history": "SOR/2001-203, s. 4; SOR/2011-88, s. 7",
+    "last_amended": "2011-03-25",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "General",
+    "text": "C.05.004 Despite these Regulations, a sponsor may submit an application under this Division to sell or import a drug for the purposes of a clinical trial that contains a substance the sale of which is prohibited by these Regulations, if the sponsor establishes, on the basis of scientific information, that the inclusion of the substance in the drug may result in a therapeutic benefit for a human being.",
+    "history": "SOR/2001-203, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Application for Authorization",
+    "text": "C.05.005 An application by a sponsor for authorization to sell or import a drug for the purposes of a clinical trial under this Division shall be submitted to the Minister, signed and dated by the sponsor’s senior medical or scientific officer in Canada and senior executive officer and shall contain the following information and documents:\n(a) a copy of the protocol for the clinical trial;\n(b) a copy of the statement, as it will be set out in each informed consent form, that states the risks and anticipated benefits arising to the health of clinical trial subjects as a result of their participation in the clinical trial;\n(c) a clinical trial attestation, signed and dated by the sponsor’s senior medical or scientific officer in Canada and senior executive officer, containing\n(i) the title of the protocol and the clinical trial number,\n(ii) the brand name, the chemical name or the code for the drug,\n(iii) the therapeutic and pharmacological classifications of the drug,\n(iv) the medicinal ingredients of the drug,\n(v) the non-medicinal ingredients of the drug,\n(vi) the dosage form of the drug,\n(vii) the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of the sponsor,\n(viii) if the drug is to be imported, the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of the sponsor’s representative in Canada who is responsible for the sale of the drug,\n(ix) for each clinical trial site, the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of the qualified investigator, if known at the time of submitting the application,\n(x) for each clinical trial site, the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of the research ethics board that approved the protocol referred to in paragraph (a) and approved an informed consent form containing the statement referred to in paragraph (b), if known at the time of submitting the application, and\n(xi) a statement\n(A) that the clinical trial will be conducted in accordance with good clinical practices and these Regulations, and\n(B) that all information contained in, or referenced by, the application is complete and accurate and is not false or misleading;\n(d) the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of any research ethics board that has previously refused to approve the protocol referred to in paragraph (a), its reasons for doing so and the date on which the refusal was given, if known at the time of submitting the application;\n(e) an investigator’s brochure that contains the following information, namely,\n(i) the physical, chemical and pharmaceutical properties of the drug,\n(ii) the pharmacological aspects of the drug, including its metabolites in all animal species tested,\n(iii) the pharmacokinetics of the drug and the drug metabolism, including the biological transformation of the drug in all animal species tested,\n(iv) any toxicological effects in any animal species tested under a single dose study, a repeated dose study or a special study in respect of the drug,\n(v) any results of carcinogenicity studies in any animal species tested in respect of the drug,\n(vi) any results of clinical pharmacokinetic studies of the drug,\n(vii) any information regarding drug safety, pharmacodynamics, efficacy and dose responses of the drug that were obtained from previous clinical trials in humans, and\n(viii) if the drug is a radiopharmaceutical as defined in section C.03.201, information regarding directions for preparing the radiopharmaceutical, the radiation dosimetry in respect of the prepared radiopharmaceutical and a statement of the storage requirements for the prepared radiopharmaceutical;\n(f) if the drug contains a human-sourced excipient, including any used in the placebo,\n(i) information that indicates the human-sourced excipient has been assigned a drug identification number under subsection C.01.014.2(1) or, in the case of a new drug, issued a notice of compliance under subsection C.08.004(1), as the case may be, or\n(ii) in any other case, sufficient information to support the identity, purity, potency, stability and safety of the human-sourced excipient;\n(g) if the drug has not been assigned a drug identification number under subsection C.01.014.2(1) or, in the case of a new drug, a notice of compliance has not been issued under section C.08.004 or C.08.004.01, the chemistry and manufacturing information in respect of the drug, including its site of manufacture; and\n(h) the proposed date for the commencement of the clinical trial at each clinical trial site, if known at the time of submitting the application.",
+    "history": "SOR/2001-203, s. 4; SOR/2011-88, s. 8; SOR/2012-16, s. 2(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Authorization",
+    "text": "C.05.006\n(1) Subject to subsection (3), a sponsor may sell or import a drug, other than a drug described in subsection (2), for the purposes of a clinical trial if\n(a) the sponsor has submitted to the Minister an application in accordance with section C.05.005;\n(b) the Minister does not, within 30 days after the date of receipt of the application, send to the sponsor a notice in respect of the drug indicating that the sponsor may not sell or import the drug for any of the following reasons:\n(i) that the information and documents in respect of the application\n(A) were not provided in accordance with these Regulations, or\n(B) are insufficient to enable the Minister to assess the safety and risks of the drug or the clinical trial, or\n(ii) that based on an assessment of the application, an assessment of any information submitted under section C.05.009 or a review of any other information, the Minister has reasonable grounds to believe that\n(A) the use of the drug for the purposes of the clinical trial endangers the health of a clinical trial subject or other person,\n(B) the clinical trial is contrary to the best interests of a clinical trial subject, or\n(C) the objectives of the clinical trial will not be achieved;\n(c) for each clinical trial site, the sponsor has obtained the approval of the research ethics board in respect of the protocol referred to in paragraph C.05.005(a) and in respect of an informed consent form that contains the statement referred to in paragraph C.05.005(b); and\n(d) before the sale or importation of the drug at a clinical trial site, the sponsor submits to the Minister the information referred to in subparagraphs C.05.005(c)(ix) and (x) and paragraphs C.05.005(d) and (h), if it was not submitted in respect of that clinical trial site at the time of submitting the application.\n(2) Subject to subsection (3), a sponsor may sell or import a drug for the purposes of a clinical trial in respect of\n(a) a new drug that has been issued a notice of compliance under subsection C.08.004(1), if the clinical trial is in respect of a purpose or condition of use for which the notice of compliance was issued; or\n(b) a drug, other than a new drug, that has been assigned a drug identification number under subsection C.01.014.2(1), if the clinical trial is in respect of a use or purpose for which the drug identification number was assigned.\n(3) A sponsor may not sell or import a drug for the purposes of a clinical trial\n(a) during the period of any suspension made under section C.05.016 or C.05.017; or\n(b) after a cancellation made under section C.05.016 or C.05.017.",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 3(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Notification",
+    "text": "C.05.007 If the sale or importation of a drug is authorized under this Division, the sponsor may make one or more of the following changes if the sponsor notifies the Minister in writing within 15 days after the date of the change:\n(a) a change to the chemistry and manufacturing information that does not affect the quality or safety of the drug, other than a change for which an amendment is required by section C.05.008; and\n(b) a change to the protocol that does not alter the risk to the health of a clinical trial subject, other than a change for which an amendment is required by section C.05.008.",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 4(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Amendment",
+    "text": "C.05.008\n(1) Subject to subsections (4) and (5), when the sale or importation of a drug is authorized under this Division and the sponsor proposes to make an amendment referred to in subsection (2), the sponsor may sell or import the drug for the purposes of the clinical trial in accordance with the amended authorization, if the following conditions are met:\n(a) the sponsor has submitted to the Minister an application for amendment in accordance with subsection (3);\n(b) the Minister does not, within 30 days after the date of receipt of the application for amendment, send to the sponsor a notice in respect of the drug indicating that the sponsor may not sell or import the drug in accordance with the amendment for any of the following reasons, namely,\n(i) that the information and documents in respect of the application for amendment\n(A) were not provided in accordance with these Regulations, or\n(B) are insufficient to enable the Minister to assess the safety and risks of the drug or the clinical trial, or\n(ii) that based on an assessment of the application for amendment, an assessment of any information submitted under section C.05.009 or a review of any other information, the Minister has reasonable grounds to believe that\n(A) the use of the drug for the purposes of the clinical trial endangers the health of a clinical trial subject or other person,\n(B) the clinical trial is contrary to the best interests of a clinical trial subject, or\n(C) the objectives of the clinical trial will not be achieved;\n(c) before the sale or importation of the drug, the sponsor submits to the Minister\n(i) for each clinical trial site, the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of the research ethics board that approved any amended protocol submitted under paragraph (3)(a) or approved any amended statement submitted under paragraph (3)(c), and\n(ii) the name, address and telephone number and, if applicable, the facsimile number and electronic mail address of any research ethics board that has previously refused to approve any amendment to the protocol, its reasons for doing so and the date on which the refusal was given;\n(d) before the sale or importation of the drug, the sponsor maintains records concerning\n(i) the information referred to in paragraph C.05.005(h), and\n(ii) the information referred to in subparagraph C.05.005(c)(ix), if any of that information has changed since it was submitted;\n(e) before the sale or importation of the drug in accordance with the amended authorization, the sponsor ceases to sell or import the drug in accordance with the existing authorization; and\n(f) the sponsor conducts the clinical trial in accordance with the amended authorization.\n(2) For the purposes of subsection (1), amendments are\n(a) amendments to the protocol that affect the selection, monitoring or dismissal of a clinical trial subject;\n(b) amendments to the protocol that affect the evaluation of the clinical efficacy of the drug;\n(c) amendments to the protocol that alter the risk to the health of a clinical trial subject;\n(d) amendments to the protocol that affect the safety evaluation of the drug;\n(e) amendments to the protocol that extend the duration of the clinical trial; and\n(f) amendments to the chemistry and manufacturing information that may affect the safety or quality of the drug.\n(3) The application for amendment referred to in subsection (1) shall contain a reference to the application submitted under section C.05.005 and shall contain the following documents and information:\n(a) if the application is in respect of an amendment referred to in any of paragraphs (2)(a) to (e), a copy of the amended protocol that indicates the amendment, a copy of the protocol submitted under paragraph C.05.005(a), and the rationale for the amendment;\n(b) if the application is in respect of an amendment referred to in paragraph (2)(e), a copy of the amended investigator’s brochure or an addendum to the investigator’s brochure that indicates the new information, including supporting toxicological studies and clinical trial safety data;\n(c) if the application is in respect of an amendment referred to in any of paragraphs (2)(a) to (f) and, as a result of that amendment, it is necessary to amend the statement referred to in paragraph C.05.005(b), a copy of the amended statement that indicates the amendment; and\n(d) if the application is in respect of an amendment referred to in paragraph (2)(f), a copy of the amended chemistry and manufacturing information that indicates the amendment, and the rationale for that amendment.\n(4) If the sponsor is required to immediately make one or more of the amendments referred to in subsection (2) because the clinical trial or the use of the drug for the purposes of the clinical trial endangers the health of a clinical trial subject or other person, the sponsor may immediately make the amendment and shall provide the Minister with the information referred to in subsection (3) within 15 days after the date of the amendment.\n(5) A sponsor may not sell or import a drug for the purposes of a clinical trial\n(a) during the period of any suspension made under section C.05.016 or C.05.017; or\n(b) after a cancellation made under section C.05.016 or C.05.017.",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 5",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Additional Information and Samples",
+    "text": "C.05.009 If the information and documents submitted in respect of an application under section C.05.005 or an application for amendment under section C.05.008 are insufficient to enable the Minister to determine whether any of the reasons referred to in paragraph C.05.006(1)(b) or C.05.008(1)(b) exist, the Minister may require the sponsor to submit, within two days after receipt of the request, samples of the drug or additional information relevant to the drug or the clinical trial that are necessary to make the determination.",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 6(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Good Clinical Practices",
+    "text": "C.05.010 Every sponsor shall ensure that a clinical trial is conducted in accordance with good clinical practices and, without limiting the generality of the foregoing, shall ensure that\n(a) the clinical trial is scientifically sound and clearly described in a protocol;\n(b) the clinical trial is conducted, and the drug is used, in accordance with the protocol and this Division;\n(c) systems and procedures that assure the quality of every aspect of the clinical trial are implemented;\n(d) for each clinical trial site, the approval of a research ethics board is obtained before the clinical trial begins at the site;\n(e) at each clinical trial site, there is no more than one qualified investigator;\n(f) at each clinical trial site, medical care and medical decisions, in respect of the clinical trial, are under the supervision of the qualified investigator;\n(g) each individual involved in the conduct of the clinical trial is qualified by education, training and experience to perform his or her respective tasks;\n(h) written informed consent, given in accordance with the applicable laws governing consent, is obtained from every person before that person participates in the clinical trial but only after that person has been informed of\n(i) the risks and anticipated benefits to his or her health arising from participation in the clinical trial, and\n(ii) all other aspects of the clinical trial that are necessary for that person to make the decision to participate in the clinical trial;\n(i) the requirements respecting information and records set out in section C.05.012 are met; and\n(j) the drug is manufactured, handled and stored in accordance with the applicable good manufacturing practices referred to in Divisions 2 to 4 except sections C.02.019, C.02.025 and C.02.026.",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 7(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Labelling",
+    "text": "C.05.011 Despite any other provision of these Regulations respecting labelling, the sponsor shall ensure that the drug bears a label that sets out the following information in both official languages:\n(a) a statement indicating that the drug is an investigational drug to be used only by a qualified investigator;\n(b) the name, number or identifying mark of the drug;\n(c) the expiration date of the drug;\n(d) the recommended storage conditions for the drug;\n(e) the lot number of the drug;\n(f) the name and address of the sponsor;\n(g) the protocol code or identification; and\n(h) if the drug is a radiopharmaceutical as defined in section C.03.201, the information required by subparagraph C.03.202(1)(b)(vi).",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 8(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Records",
+    "text": "C.05.012\n(1) The sponsor shall record, handle and store all information in respect of a clinical trial in a way that allows its complete and accurate reporting as well as its interpretation and verification.\n(2) The sponsor shall maintain complete and accurate records to establish that the clinical trial is conducted in accordance with good clinical practices and these Regulations.\n(3) The sponsor shall maintain complete and accurate records in respect of the use of a drug in a clinical trial, including\n(a) a copy of all versions of the investigator’s brochure for the drug;\n(b) records respecting each change made to the investigator’s brochure, including the rationale for each change and documentation that supports each change;\n(c) records respecting all adverse events in respect of the drug that have occurred inside or outside Canada, including information that specifies the indication for use and the dosage form of the drug at the time of the adverse event;\n(d) records respecting the enrolment of clinical trial subjects, including information sufficient to enable all clinical trial subjects to be identified and contacted in the event that the sale of the drug may endanger the health of the clinical trial subjects or other persons;\n(e) records respecting the shipment, receipt, disposition, return and destruction of the drug;\n(f) for each clinical trial site, an undertaking from the qualified investigator that is signed and dated by the qualified investigator prior to the commencement of his or her responsibilities in respect of the clinical trial, that states that\n(i) the qualified investigator will conduct the clinical trial in accordance with good clinical practices, and\n(ii) the qualified investigator will immediately, on discontinuance of the clinical trial by the sponsor, in its entirety or at a clinical trial site, inform both the clinical trial subjects and the research ethics board of the discontinuance, provide them with the reasons for the discontinuance and advise them in writing of any potential risks to the health of clinical trial subjects or other persons;\n(g) for each clinical trial site, a copy of the protocol, informed consent form and any amendment to the protocol or informed consent form that have been approved by the research ethics board for that clinical trial site; and\n(h) for each clinical trial site, an attestation, signed and dated by the research ethics board for that clinical trial site, stating that it has reviewed and approved the protocol and informed consent form and that the board carries out its functions in a manner consistent with good clinical practices.\n(4) The sponsor shall maintain all records referred to in this Division for a period of 15 years.",
+    "history": "SOR/2001-203, s. 4; SOR/2022-18, s. 55",
+    "last_amended": "2022-02-11",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Submission of Information and Samples",
+    "text": "C.05.013\n(1) The Minister shall require a sponsor to submit, within two days after receipt of the request, information concerning the drug or the clinical trial, or samples of the drug, if the Minister has reasonable grounds to believe that\n(a) the use of the drug for the purposes of the clinical trial endangers the health of a clinical trial subject or other person;\n(b) the clinical trial is contrary to the best interests of a clinical trial subject;\n(c) the objectives of the clinical trial will not be achieved;\n(d) a qualified investigator is not respecting the undertaking referred to in paragraph C.05.012(3)(f); or\n(e) information submitted in respect of the drug or the clinical trial is false or misleading.\n(2) The Minister may require the sponsor to submit, within seven days after receipt of the request, any information or records kept under section C.05.012, or samples of the drug, in order to assess the safety of the drug or the health of clinical trial subjects or other persons.",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 9(F)",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Serious Unexpected Adverse Drug Reaction Reporting",
+    "text": "C.05.014\n(1) During the course of a clinical trial, the sponsor shall inform the Minister of any serious unexpected adverse drug reaction in respect of the drug that has occurred inside or outside Canada as follows:\n(a) if it is neither fatal nor life threatening, within 15 days after becoming aware of the information; and\n(b) if it is fatal or life threatening, within seven days after becoming aware of the information.\n(2) The sponsor shall, within eight days after having informed the Minister under paragraph (1)(b), submit to the Minister a complete report in respect of that information that includes an assessment of the importance and implication of any findings made.\n(3) Sections C.01.016 to C.01.020 do not apply to drugs used for the purposes of a clinical trial.",
+    "history": "SOR/2001-203, s. 4; SOR/2017-18, s. 16",
+    "last_amended": "2017-02-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Discontinuance of a Clinical Trial",
+    "text": "C.05.015\n(1) If a clinical trial is discontinued by the sponsor in its entirety or at a clinical trial site, the sponsor shall\n(a) inform the Minister no later than 15 days after the date of the discontinuance;\n(b) provide the Minister with the reason for the discontinuance and its impact on the proposed or ongoing clinical trials in respect of the drug conducted in Canada by the sponsor;\n(c) as soon as possible, inform all qualified investigators of the discontinuance and of the reasons for the discontinuance, and advise them in writing of any potential risks to the health of clinical trial subjects or other persons; and\n(d) in respect of each discontinued clinical trial site, stop the sale or importation of the drug as of the date of the discontinuance and take all reasonable measures to ensure the recovery of all unused quantities of the drug that have been sold.\n(2) If the sponsor has discontinued the clinical trial in its entirety or at a clinical trial site, the sponsor may resume selling or importing the drug for the purposes of a clinical trial in its entirety or at a clinical trial site if, in respect of each clinical trial site where the sale or importation is to be resumed, the sponsor submits to the Minister the information referred to in subparagraphs C.05.005(c)(ix) and (x) and paragraphs C.05.005(d) and (h).",
+    "history": "SOR/2001-203, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.016",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Suspension and Cancellation",
+    "text": "C.05.016\n(1) Subject to subsection (2), the Minister shall suspend the authorization to sell or import a drug for the purposes of a clinical trial, in its entirety or at a clinical trial site, if the Minister has reasonable grounds to believe that\n(a) the sponsor has contravened these Regulations or any provisions of the Act relating to the drug;\n(b) any information submitted in respect of the drug or clinical trial is false or misleading;\n(c) the sponsor has failed to comply with good clinical practices; or\n(d) the sponsor has failed to provide\n(i) information or samples of the drug as required under section C.05.009 or C.05.013, or\n(ii) information or a report under section C.05.014.\n(2) Subject to section C.05.017, the Minister shall not suspend an authorization referred to in subsection (1) unless\n(a) the Minister has sent to the sponsor a written notice of the intention to suspend the authorization that indicates whether the authorization is to be suspended in its entirety or at a clinical trial site and the reason for the intended suspension;\n(b) the sponsor has not, within 30 days after receipt of the notice referred to in paragraph (a), provided the Minister with information or documents that demonstrate that the authorization should not be suspended on the grounds that\n(i) the situation giving rise to the intended suspension did not exist, or\n(ii) the situation giving rise to the intended suspension has been corrected; and\n(c) the Minister has provided the sponsor with the opportunity to be heard in paragraph (b).\n(3) The Minister shall suspend the authorization by sending to the sponsor a written notice of suspension of the authorization that indicates the effective date of the suspension, whether the authorization is suspended in its entirety or at a clinical trial site and the reason for the suspension.\n(4) If the Minister has suspended an authorization under subsection (1), the Minister shall\n(a) reinstate the authorization in its entirety or at a clinical trial site, as the case may be, if within 30 days after the effective date of the suspension the sponsor provides the Minister with information or documents that demonstrate that the situation giving rise to the suspension has been corrected; or\n(b) cancel the authorization in its entirety or at a clinical trial site, as the case may be, if within 30 days after the effective date of the suspension the sponsor has not provided the Minister with the information or documents referred to in paragraph (a).",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 10",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.05.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.05.017",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 5 - Drugs for Clinical Trials Involving Human Subjects",
+    "heading": "Suspension and Cancellation",
+    "text": "C.05.017\n(1) The Minister shall suspend an authorization to sell or import a drug for the purposes of a clinical trial, in its entirety or at a clinical trial site, before giving the sponsor an opportunity to be heard if the Minister has reasonable grounds to believe that it is necessary to do so to prevent injury to the health of a clinical trial subject or other person.\n(2) The Minister shall suspend the authorization by sending to the sponsor a written notice of suspension of the authorization that indicates the effective date of the suspension, whether the authorization is suspended in its entirety or at a clinical trial site and the reason for the suspension.\n(3) If the Minister has suspended an authorization under subsection (1), the Minister shall\n(a) reinstate the authorization in its entirety or at a clinical trial site, as the case may be, if within 60 days after the effective date of the suspension the sponsor provides the Minister with information or documents that demonstrate that the situation giving rise to the suspension did not exist or that it has been corrected; or\n(b) cancel the authorization in its entirety or at a clinical trial site, as the case may be, if within 60 days after the effective date of the suspension the sponsor has not provided the Minister with the information or documents referred to in paragraph (a).",
+    "history": "SOR/2001-203, s. 4; SOR/2012-16, s. 11",
+    "last_amended": "2012-02-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.05.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.05.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "General",
+    "text": "C.06.001 In this Division,\n(a) solubility and specific gravity shall be determined at 25°C;\n(b) tests for identity, quantitative tests for arsenic, lead, copper, zinc, fluorine, and sulphur dioxide, and limit tests shall be made by the official methods; and\n(c) determination of physical and chemical constants shall be carried out by acceptable methods.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Conjugated Estrogens",
+    "text": "C.06.002 [S]. Conjugated estrogens shall be the drug conjugated estrogens described in The Pharmacopeia of the United States of America, XVIII (1970), except that\n(a) the dilute assay preparation A, assay preparations A and B and equilin reagent described therein shall be prepared by official method DO-29, Conjugated Estrogens, October 15, 1981; and\n(b) the identification test described therein shall be performed by official method DO-29, Conjugated Estrogens, October 15, 1981.",
+    "history": "SOR/82-429, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Conjugated Estrogens for Injection",
+    "text": "C.06.003 [S]. Conjugated estrogens for injection shall be the drug conjugated estrogens for injection described in The Pharmacopeia of the United States of America, XVIII (1970), except that\n(a) the dilute assay preparation A, assay preparations A and B and equilin reagent described therein shall be prepared by official method DO-29, Conjugated Estrogens, October 15, 1981; and\n(b) the identification test described therein shall be performed by official method DO-29, Conjugated Estrogens, October 15, 1981.",
+    "history": "SOR/82-429, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Conjugated Estrogens Tablets",
+    "text": "C.06.004 [S]. Conjugated estrogens tablets shall be the drug conjugated estrogens tablets described in The Pharmacopeia of the United States of America, XVIII (1970), except that\n(a) the dilute assay preparation A, assay preparations A and B and equilin reagent described therein shall be prepared by official method DO-29, Conjugated Estrogens, October 15, 1981; and\n(b) the identification test described therein shall be performed by official method DO-29, Conjugated Estrogens, October 15, 1981.",
+    "history": "SOR/82-429, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.100 and C.06.101",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.100 and C.06.101",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Conjugated Estrogens Tablets",
+    "text": "C.06.100 and C.06.101 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.100 and C.06.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.100 and C.06.101.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.120",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.120",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digitoxin",
+    "text": "C.06.120 [S]. Digitoxin shall be the drug digitoxin described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.120.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.121",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.121",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digitoxin Tablets",
+    "text": "C.06.121 [S]. Digitoxin tablets shall be the drug digitoxin tablets described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.121.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.130",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.130",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin",
+    "text": "C.06.130 [S]. Digoxin shall be the drug digoxin described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.130.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.131",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.131",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Elixir",
+    "text": "C.06.131 [S]. Digoxin Elixir shall be the drug digoxin elixir described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.131.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.132",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.132",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Injection",
+    "text": "C.06.132 [S]. Digoxin injection shall be the drug digoxin injection described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.132.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.133",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.133",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Tablets",
+    "text": "C.06.133 [S]. Digoxin tablets shall be the drug digoxin tablets described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.133.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.140 to C.06.142",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.140 to C.06.142",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Tablets",
+    "text": "C.06.140 to C.06.142 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.140 to C.06.142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.140 to C.06.142.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.150 to C.06.153",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.150 to C.06.153",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Tablets",
+    "text": "C.06.150 to C.06.153 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.150 to C.06.153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.150 to C.06.153.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.154 to C.06.156",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.154 to C.06.156",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Tablets",
+    "text": "C.06.154 to C.06.156 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.154 to C.06.156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.154 to C.06.156.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.157 to C.06.160",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.157 to C.06.160",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Digoxin Tablets",
+    "text": "C.06.157 to C.06.160 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.157 to C.06.160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.157 to C.06.160.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.161",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.161",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Esterified Estrogens",
+    "text": "C.06.161 [S]. Esterified estrogens shall be the drug esterified estrogens described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.161.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.162",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.162",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Esterified Estrogens Tablets",
+    "text": "C.06.162 [S]. Esterified estrogens tablets shall be the drug esterified estrogens tablets described in the Pharmacopeia of the United States of America.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.162.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.170",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.170",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Gelatin",
+    "text": "C.06.170 Gelatin shall be the drug gelatin described in the Pharmacopeia of the United States or the British Pharmacopeia.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.170.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.180 to C.06.183",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.180 to C.06.183",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Gelatin",
+    "text": "C.06.180 to C.06.183 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.180 to C.06.183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.180 to C.06.183.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.230 to C.06.233",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.230 to C.06.233",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Gelatin",
+    "text": "C.06.230 to C.06.233 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.230 to C.06.233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.230 to C.06.233.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.240 to C.06.242",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.240 to C.06.242",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Gelatin",
+    "text": "C.06.240 to C.06.242 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.240 to C.06.242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.240 to C.06.242.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.250",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.250",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Thyroid",
+    "text": "C.06.250 Thyroid shall be the cleaned, dried, powdered thyroid glands of domestic animals used for food, and shall contain not less than 0.17 per cent, and not more than 0.23 per cent iodine and no added iodine in either inorganic or organic form, and\n(a) its characters are\nDescription, —\n(i) General, — thyroid occurs as a cream-coloured, amorphous powder; the odour and taste are faint and meat-like, and\n(ii) Microscopical, — when suitably mounted and examined under the microscope, thyroid shows the following: numerous smooth to striated hyaline fragments of colloids, of angular to irregular shape, that are colourless to pale yellow in water mounts, brown in Mallory’s stain and pink in solution of eosin, some of these fragments containing granules, minute vacuoles, crystalloidal bodies and cells; numerous irregular fragments of follicular epithelium staining brown with Mallory’s stain, the individual cells more or less polygonal to rounded-angular or irregularly cuboidal, often with prominent nuclei staining dark blue, their cytoplasm purplish with Delafield’s solution of haematoxylin; slender glistening segments of capillaries of closely undulate outline; numerous slender segments of neuraxons; numerous aggregates of particles of intercellular substance and slender, mostly straight connective tissue fibres staining blue to greenish blue with a mixture of Mallory’s stain and solution of phosphotungstic acid, the bundles of fibres often appearing reddish in Mallory’s stain; few glistening fragments of blood vessels with serrated or crenated ends as viewed in water mounts; and\n(b) the tests for its purity are\n(i) Inorganic iodine, — add to one gram of thyroid 10 millilitres of a saturated solution of zinc sulphate in water, shake, allow to stand five minutes, and filter through a fritted glass filter; add to five millilitres of the filtrate 0.5 millilitre of mucilage of starch and four drops each of a 10 per cent w/v solution of sodium nitrite in water and dilute sulphuric acid, shaking after each addition: no blue colour is produced, and\n(ii) Moisture, — thyroid loses not more than six per cent moisture.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.250.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.251",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.251",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Thyroid",
+    "text": "C.06.251 Thyroid shall be\n(a) assayed by official method DO-26, Thyroid, October 15, 1981; and\n(b) stored in a cool place and in a tightly-closed container.",
+    "history": "SOR/82-429, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.251",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.251.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.252",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.252",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Thyroid",
+    "text": "C.06.252 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.252.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.260 to C.06.264",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.260 to C.06.264",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Thyroid",
+    "text": "C.06.260 to C.06.264 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.260 to C.06.264",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.260 to C.06.264.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.06.270 to C.06.280",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.06.270 to C.06.280",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 6",
+    "heading": "Thyroid",
+    "text": "C.06.270 to C.06.280 [Repealed, SOR/80-544, s. 12]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.06.270 to C.06.280",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.06.270 to C.06.280.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Interpretation",
+    "text": "C.07.001 The definitions in this section apply in this Division.\nCommissioner of Patents means the Commissioner of Patents appointed under subsection 4(1) of the Patent Act. (commissaire aux brevets)\nGeneral Council Decision has the meaning assigned by subsection 30(6) of the Act. (décision du Conseil général)",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Application",
+    "text": "C.07.002 This Division applies to the sale of drugs for the purposes of implementing the General Council Decision.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Application for Authorization",
+    "text": "C.07.003 An application by a manufacturer for authorization to sell a drug under this Division shall be submitted to the Minister and shall contain the following information and documents:\n(a) a statement that the manufacturer intends to file an application with the Commissioner of Patents under section 21.04 of the Patent Act;\n(b) in respect of a new drug, the submission number and date of filing of the new drug submission or abbreviated new drug submission filed under section C.08.002 or C.08.002.1, respectively, and of any supplement filed under section C.08.003 in respect of the drug;\n(c) in respect of a drug that is not a new drug,\n(i) the application number and date of filing of the application that has been filed under section C.01.014.1 in respect of the drug, or\n(ii) the drug identification number, if one has been assigned in respect of the drug pursuant to section C.01.014.2;\n(d) for a drug in a solid dosage form, the manner in which the drug is marked in accordance with paragraph C.07.008(a) and evidence that such manner does not alter the safety and efficacy of the drug;\n(e) for a drug in a dosage form that is not solid, the manner in which the immediate container is marked in accordance with paragraph C.07.008(a); and\n(f) a sample of the label for the drug that includes the information required by paragraph C.07.008(c).",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Authorization",
+    "text": "C.07.004 The Minister shall notify the manufacturer and the Commissioner of Patents for the purposes of paragraph 21.04(3)(b) of the Patent Act that the manufacturer’s drug meets the requirements of the Act and these Regulations if\n(a) the manufacturer has submitted to the Minister an application in accordance with section C.07.003 and a copy of the application filed by the manufacturer with the Commissioner of Patents under section 21.04 of the Patent Act;\n(b) in respect of a new drug, an examination of the new drug submission or abbreviated new drug submission or supplement to either submission by the Minister demonstrates that the submission or supplement complies with section C.08.002, C.08.002.1 or C.08.003, as the case may be, and section C.08.005.1;\n(c) in respect of a drug that is not a new drug, a drug identification number has been assigned pursuant to section C.01.014.2; and\n(d) the Minister is satisfied that the manufacturer and the drug comply with the Act and these Regulations.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Authorization",
+    "text": "C.07.005 Despite sections C.01.014, C.08.002 and C.08.003, a manufacturer may sell a drug under this Division if\n(a) the Minister has notified the Commissioner of Patents for the purposes of paragraph 21.04(3)(b) of the Patent Act that the drug meets the requirements of the Act and these Regulations; and\n(b) the manufacturer has received authorization under section 21.04 of the Patent Act.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Authorization",
+    "text": "C.07.006 Sections C.01.005 and C.01.014.1 to C.01.014.4 do not apply to new drugs sold under this Division.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Notice to Commissioner of Patents",
+    "text": "C.07.007 The Minister shall notify the manufacturer and the Commissioner of Patents for the purposes of paragraph 21.13(b) of the Patent Act in the event that the Minister is of the opinion that the manufacturer’s drug authorized to be sold under this Division has ceased to meet the requirements of the Act and these Regulations.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Marking and Labelling",
+    "text": "C.07.008 No person shall sell a drug under this Division unless\n(a) the drug itself permanently bears the mark “XCL”, in the case of a drug in a solid dosage form, or the immediate container permanently bears the mark “XCL”, in the case of a drug in a dosage form that is not solid;\n(b) the colour of the drug itself is significantly different from the colour of the version of the drug sold in Canada, in the case of a drug in a solid dosage form; and\n(c) the label of the drug permanently bears the mark “XCL”, followed by the export tracking number assigned by the Minister under section C.07.009 and the words “FOR EXPORT UNDER THE GENERAL COUNCIL DECISION. NOT FOR SALE IN CANADA.” or “POUR EXPORTATION AUX TERMES DE LA DÉCISION DU CONSEIL GÉNÉRAL. VENTE INTERDITE AU CANADA.”",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Marking and Labelling",
+    "text": "C.07.009 The Minister shall assign an export tracking number to each drug in respect of which the Minister has notified the Commissioner of Patents under section C.07.004.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Records",
+    "text": "C.07.010 The manufacturer shall, with respect to a drug authorized to be sold under this Division,\n(a) establish and maintain records, in a manner that enables an audit to be made, respecting the information referred to in subsection C.08.007(1), and retain those records for at least seven years from the day on which they were established; and\n(b) provide to the Minister the summaries referred to in section C.08.008.",
+    "history": "SOR/2005-141, s. 1; SOR/2014-125, s. 1",
+    "last_amended": "2014-05-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.07.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.07.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 7 - Sale of Drugs for the Purposes of Implementing the General Council Decision",
+    "heading": "Notice to Minister",
+    "text": "C.07.011 The manufacturer shall notify the Minister in writing not less than 15 days before commencing the manufacture of the first lot of a drug authorized to be sold under this Division and not less than 15 days before the exportation of each subsequent lot of the drug.",
+    "history": "SOR/2005-141, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.07.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.07.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.001 For the purposes of the Act and this Division, new drug means a drug, other than a veterinary health product,\n(a) that contains or consists of a substance, whether as an active or inactive ingredient, carrier, coating, excipient, menstruum or other component, that has not been sold as a drug in Canada for sufficient time and in sufficient quantity to establish in Canada the safety and effectiveness of that substance for use as a drug;\n(b) that is a combination of two or more drugs, with or without other ingredients, and that has not been sold in that combination or in the proportion in which those drugs are combined in that drug, for sufficient time and in sufficient quantity to establish in Canada the safety and effectiveness of that combination and proportion for use as a drug; or\n(c) with respect to which the manufacturer prescribes, recommends, proposes or claims a use as a drug, or a condition of use as a drug, including dosage, route of administration or duration of action, and that has not been sold for that use or condition of use in Canada for sufficient time and in sufficient quantity to establish in Canada the safety and effectiveness of that use or condition of use of that drug.",
+    "history": "SOR/95-172, s. 2; SOR/2017-76, s. 10",
+    "last_amended": "2017-11-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.001.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.001.1 For the purposes of this Division,\nCanadian reference product means\n(a) a drug in respect of which a notice of compliance is issued under section C.08.004 or C.08.004.01 and which is marketed in Canada by the innovator of the drug,\n(b) a drug, acceptable to the Minister, that can be used for the purpose of demonstrating bioequivalence on the basis of pharmaceutical and, where applicable, bioavailability characteristics, where a drug in respect of which a notice of compliance has been issued under section C.08.004 or C.08.004.01 cannot be used for that purpose because it is no longer marketed in Canada, or\n(c) a drug, acceptable to the Minister, that can be used for the purpose of demonstrating bioequivalence on the basis of pharmaceutical and, where applicable, bioavailability characteristics, in comparison to a drug referred to in paragraph (a); (produit de référence canadien)\ndesignated COVID-19 drug[Repealed, SOR/2024-238, s. 24]\nList of Conditions that Threaten Public Health means the List of Conditions that Threaten Public Health in Canada, published on the Government of Canada’s website, as amended from time to time; (Liste d’affections qui menacent la santé publique)\npharmaceutical equivalent means a new drug that, in comparison with another drug, contains identical amounts of the identical medicinal ingredients, in comparable dosage forms, but that does not necessarily contain the same non-medicinal ingredients; (équivalent pharmaceutique)\npublic health emergency drug means a new drug for which the purpose and conditions of use recommended by the manufacturer relate to a condition that is described in the List of Conditions that Threaten Public Health; (drogue pour urgence de santé publique)\nspecifications means a detailed description of a new drug and of its ingredients and includes\n(a) a statement of all properties and qualities of the ingredients that are relevant to the manufacture and use of the new drug, including the identity, potency and purity of the ingredients,\n(b) a detailed description of the methods used for testing and examining the ingredients, and\n(c) a statement of the tolerances associated with the properties and qualities of the ingredients. (spécifications)",
+    "history": "SOR/95-411, s. 3; SOR/2011-88, s. 9; SOR/2021-45, s. 13; SOR/2024-238, s. 24",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.001.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.001.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.001.2\n(1) The Minister may add a condition to the List of Conditions that Threaten Public Health only if the Minister has reasonable grounds to believe that\n(a) the condition presents, or is the result of, a significant risk to public health in Canada; and\n(b) immediate action is required to deal with the risk.\n(2) However, the Minister may add COVID-19 to the List of Conditions that Threaten Public Health, even if the criteria set out in subsection (1) are not met with respect to COVID-19 at the time of the addition, as long as the Minister has reasonable grounds to believe that the addition is necessary to protect public health or safety.",
+    "history": "SOR/2024-238, s. 25",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.001.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.001.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.001.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.001.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.001.3 If a condition that is on the List of Conditions that Threaten Public Health is removed from the list, a public health emergency drug that relates to that condition continues to be considered a public health emergency drug for the purposes of this Division if\n(a) in respect of the public health emergency drug, a new drug submission has been filed under section C.08.002 or a supplement to a new drug submission has been filed under section C.08.003;\n(b) the condition is removed from the List after the submission or supplement is filed; and\n(c) the Minister has not issued, in respect of the submission or supplement, a notice of compliance under section C.08.004 or a notice under paragraph C.08.004(3)(b).",
+    "history": "SOR/2024-238, s. 25",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.001.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.001.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.002\n(1) No person shall sell or advertise a new drug unless\n(a) the manufacturer of the new drug has filed with the Minister a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission or an abbreviated extraordinary use new drug submission relating to the new drug that is satisfactory to the Minister;\n(b) the Minister has issued, under section C.08.004 or C.08.004.01, a notice of compliance to the manufacturer of the new drug in respect of the submission; and\n(c) the notice of compliance in respect of the submission has not been suspended under section C.08.006.\n(d) [Repealed, SOR/2014-158, s. 10]\n(2) A new drug submission shall contain sufficient information and material to enable the Minister to assess the safety and effectiveness of the new drug, including the following:\n(a) a description of the new drug and a statement of its proper name or its common name if there is no proper name;\n(b) a statement of the brand name of the new drug or the identifying name or code proposed for the new drug;\n(c) a list of the ingredients of the new drug, stated quantitatively, and the specifications for each of those ingredients;\n(d) a description of the plant and equipment to be used in the manufacture, preparation and packaging of the new drug;\n(e) details of the method of manufacture and the controls to be used in the manufacture, preparation and packaging of the new drug;\n(f) details of the tests to be applied to control the potency, purity, stability and safety of the new drug;\n(g) detailed reports of the tests made to establish the safety of the new drug for the purpose and under the conditions of use recommended;\n(h) substantial evidence of the clinical effectiveness of the new drug for the purpose and under the conditions of use recommended;\n(i) a statement of the names and qualifications of all the investigators to whom the new drug has been sold;\n(j) in the case of a new drug for veterinary use, a draft of every label to be used in connection with the new drug, including any package insert and any document that is provided on request and that sets out supplementary information on the use of the new drug;\n(j.1) in the case of a new drug for human use, mock-ups of every label to be used in connection with the new drug — including any package insert and any document that is provided on request and that sets out supplementary information on the use of the new drug — and mock-ups of the new drug’s packages;\n(k) a statement of all the representations to be made for the promotion of the new drug respecting\n(i) the recommended route of administration of the new drug,\n(ii) the proposed dosage of the new drug,\n(iii) the claims to be made for the new drug, and\n(iv) the contra-indications and side effects of the new drug;\n(l) a description of the dosage form in which it is proposed that the new drug be sold;\n(m) evidence that all test batches of the new drug used in any studies conducted in connection with the submission were manufactured and controlled in a manner that is representative of market production;\n(n) in the case of a new drug intended for administration to food-producing animals, the withdrawal period of the new drug; and\n(o) in the case of a new drug for human use other than a public health emergency drug, an assessment as to whether there is a likelihood that the new drug will be mistaken for another drug for which a drug identification number has been assigned due to a resemblance between the brand name that is proposed to be used in respect of the new drug and the brand name, common name or proper name of the other drug.\n(2.01) If clinical trial data that is included in a new drug submission under paragraph (2)(g) or (h) or (2.1)(b) is broken down by population subgroup in an application made to the European Medicines Agency or the United States Food and Drug Administration to authorize the sale of the new drug, the data must be broken down in the same manner in the new drug submission.\n(2.1) A manufacturer may file, for a public health emergency drug, a new drug submission that does not meet the requirements set out in paragraphs (2)(g) and (h) if the submission contains\n(a) a statement that the submission contains evidence to establish that the requirement set out in paragraph (b) is met; and\n(b) sufficient evidence to support the conclusion that the benefits associated with the public health emergency drug outweigh the risks associated with it for the purpose and under the conditions of use recommended, with consideration given to the uncertainties relating to those benefits and risks as well as the public health need related to the applicable condition described in the List of Conditions that Threaten Public Health.\n(2.2) A manufacturer may file, for a public health emergency drug for human use, a new drug submission that does not meet the requirements set out in paragraph (2)(j.1) if the submission contains a draft of every label to be used in connection with the drug, including any package insert and any document provided on request that sets out supplementary information on the use of the drug.\n(2.3) If, at the time a new drug submission is filed for a public health emergency drug, the manufacturer is unable to provide the Minister with information or material that is referred to in any of paragraphs (2)(e) to (k), (m) and (n) and (2.1)(b) and subsection (2.2) — and, as applicable, the corresponding material referred to in paragraphs C.08.005.1(1)(b) to (d) — or any of that information or material is incomplete, the manufacturer must provide the Minister, at that time, with a plan that specifies how and when they will provide the Minister with the missing information or material.\n(2.4) Subsections (2.1) to (2.3) apply only if\n(a) the new drug submission contains a statement that the submission is for a public health emergency drug; and\n(b) the purpose and conditions of use specified in the submission relate only to a condition described in the List of Conditions that Threaten Public Health and the submission contains a statement to that effect.\n(2.5) Subsections (2.1) to (2.3) do not apply if a notice of compliance is being sought on the basis of a direct or indirect comparison between the new drug and another drug.\n(3) The manufacturer of a new drug shall, at the request of the Minister, provide the Minister, where for the purposes of a new drug submission the Minister considers it necessary to assess the safety and effectiveness of the new drug, with the following information and material:\n(a) the names and addresses of the manufacturers of each of the ingredients of the new drug and the names and addresses of the manufacturers of the new drug in the dosage form in which it is proposed that the new drug be sold;\n(b) samples of the ingredients of the new drug;\n(c) samples of the new drug in the dosage form in which it is proposed that the new drug be sold; and\n(d) any additional information or material respecting the safety and effectiveness of the new drug.",
+    "history": "SOR/85-143, s. 1; SOR/93-202, s. 24; SOR/95-411, s. 4; SOR/2011-88, s. 10; SOR/2014-158, s. 10; SOR/2017-259, s. 22; SOR/2018-69, s. 33(F); SOR/2018-84, s. 8(F); SOR/2021-45, s. 14; SOR/2024-238, s. 26",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.002.01",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.002.01",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.002.01\n(1) A manufacturer of a new drug may file an extraordinary use new drug submission for the new drug if\n(a) the new drug is intended for\n(i) emergency use in situations where persons have been exposed to a chemical, biological, radiological or nuclear substance and action is required to treat, mitigate or prevent a life-threatening or other serious disease, disorder or abnormal physical state, or its symptoms, that results, or is likely to result, from that exposure, or\n(ii) preventative use in persons who are at risk of exposure to a chemical, biological, radiological or nuclear substance that is potentially lethal or permanently disabling; and\n(b) the requirements set out in paragraphs C.08.002(2)(g) and (h) cannot be met because\n(i) exposing human volunteers to the substance referred to in paragraph (a) would be potentially lethal or permanently disabling, and\n(ii) the circumstances in which exposure to the substance occurs are sporadic and infrequent.\n(2) Subject to subsections (3) and (5), an extraordinary use new drug submission shall contain\n(a) an attestation, signed and dated by the senior executive officer in Canada of the manufacturer filing the submission and by the manufacturer’s senior medical or scientific officer, certifying that the conditions referred to in paragraphs (1)(a) and (b) are met, together with sufficient supporting information to enable the Minister to determine that those conditions are met; and\n(b) sufficient information and material to enable the Minister to assess the safety and effectiveness of the new drug, including the following:\n(i) the information and material described in paragraphs C.08.002(2)(a) to (f), (i) to (m) and (o),\n(ii) information respecting the pathophysiological mechanism for the toxicity of the chemical, biological, radiological or nuclear substance and describing the new drug’s ability to treat, mitigate or prevent that mechanism,\n(iii) detailed reports of in vitro studies respecting the toxicity and activity of the new drug in relation to the recommended purpose,\n(iv) detailed reports of studies, in an animal species that is expected to react with a response that is predictive for humans, establishing the safety of the new drug, and providing substantial evidence of its effect, when used for the purpose and under the conditions of use recommended,\n(v) information confirming that the end point of animal studies is clearly related to the desired benefit in humans,\n(vi) information demonstrating that there is a sufficient understanding of the pharmacokinetics and pharmacodynamics of the new drug in animals and in humans to enable inferences to be drawn in respect of humans so as to allow for the selection of an effective dose in humans,\n(vii) information respecting the safety of the new drug in humans, including detailed reports of clinical trials, if any, establishing the safety of the new drug,\n(viii) information, if any, respecting the effectiveness of the new drug in humans for the purpose or under the conditions of use recommended,\n(ix) a plan for monitoring and establishing the safety and effectiveness of the new drug under the conditions of use recommended that includes procedures for gathering and analyzing data, and\n(x) any available assessment reports regarding the new drug prepared by regulatory authorities in countries other than Canada.\n(3) Reports referred to in subparagraph (2)(b)(iii) or information referred to in subparagraph (2)(b)(vi) may be omitted if the extraordinary use new drug submission includes a detailed scientific explanation as to why the reports are or the information is not available.\n(4) Any information or material that is necessary to enable the Minister to assess the safety and effectiveness of the new drug shall, at the request of the Minister, be added to the extraordinary use new drug submission, including\n(a) the names and addresses of the manufacturers of each of the ingredients of the new drug and the names and addresses of the manufacturers of the new drug in the dosage form in which it is proposed to be sold;\n(b) samples of the ingredients of the new drug;\n(c) samples of the new drug in the dosage form in which it is proposed to be sold; and\n(d) any information omitted by virtue of subsection (3).\n(5) If an extraordinary use new drug submission is in respect of a new purpose for a new drug for which a notice of compliance has been issued under section C.08.004, the information and material referred to in subparagraph (2)(b)(i) may be omitted unless any of it is different from that which was originally submitted.",
+    "history": "SOR/2011-88, s. 11; SOR/2014-158, s. 11",
+    "last_amended": "2015-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.002.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.002.01.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.002.02",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.002.02",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.002.02 Despite sections C.08.002 and C.08.003, no manufacturer or importer shall sell a new drug for extraordinary use in respect of which a notice of compliance has been issued under section C.08.004.01 except to\n(a) the Government of Canada or the government of a province for the use of a department or agency of that government, on receipt of a written order signed by the minister responsible for the department or by the person in charge of the agency, or by their duly authorized representative; or\n(b) a municipal government, or an institution of such a government, on receipt of a written order signed by a senior official of the government or institution or by his or her duly authorized representative.",
+    "history": "SOR/2011-88, s. 11",
+    "last_amended": "2011-03-25",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.002.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.002.02.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.002.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.002.1\n(1) A manufacturer of a new drug may file an abbreviated new drug submission or an abbreviated extraordinary use new drug submission for the new drug where, in comparison with a Canadian reference product,\n(a) the new drug is the pharmaceutical equivalent of the Canadian reference product;\n(b) the new drug is bioequivalent with the Canadian reference product, based on the pharmaceutical and, where the Minister considers it necessary, bioavailability characteristics;\n(c) the route of administration of the new drug is the same as that of the Canadian reference product; and\n(d) the conditions of use for the new drug fall within the conditions of use for the Canadian reference product.\n(2) An abbreviated new drug submission or an abbreviated extraordinary use new drug submission shall contain sufficient information and material to enable the Minister to assess the safety and effectiveness of the new drug, including the following:\n(a) the information and material described in\n(i) paragraphs C.08.002(2)(a) to (f), (j) to (l) and (o), in the case of an abbreviated new drug submission, and\n(ii) paragraphs C.08.002(2)(a) to (f), (j) to (l) and (o), and subparagraphs C.08.002.01(2)(b)(ix) and (x), in the case of an abbreviated extraordinary use new drug submission;\n(b) information identifying the Canadian reference product used in any comparative studies conducted in connection with the submission;\n(c) evidence from the comparative studies conducted in connection with the submission that the new drug is\n(i) the pharmaceutical equivalent of the Canadian reference product, and\n(ii) where the Minister considers it necessary on the basis of the pharmaceutical and, where applicable, bioavailability characteristics of the new drug, bioequivalent with the Canadian reference product as demonstrated using bioavailability studies, pharmacodynamic studies or clinical studies;\n(d) evidence that all test batches of the new drug used in any studies conducted in connection with the submission were manufactured and controlled in a manner that is representative of market production; and\n(e) for a drug intended for administration to food-producing animals, sufficient information to confirm that the withdrawal period is identical to that of the Canadian reference product.\n(3) The manufacturer of a new drug shall, at the request of the Minister, provide the Minister, where for the purposes of an abbreviated new drug submission or an abbreviated extraordinary use new drug submission the Minister considers it necessary to assess the safety and effectiveness of the new drug, with the following information and material:\n(a) the names and addresses of the manufacturers of each of the ingredients of the new drug and the names and addresses of the manufacturers of the new drug in the dosage form in which it is proposed that the new drug be sold;\n(b) samples of the ingredients of the new drug;\n(c) samples of the new drug in the dosage form in which it is proposed that the new drug be sold; and\n(d) any additional information or material respecting the safety and effectiveness of the new drug.\n(4) For the purposes of this section, in the case of an abbreviated new drug submission, a new drug for extraordinary use in respect of which a notice of compliance has been issued under section C.08.004.01 is not a Canadian reference product.",
+    "history": "SOR/95-411, s. 5; SOR/2011-88, s. 12; SOR/2014-158, s. 12",
+    "last_amended": "2015-06-13",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.003\n(1) Despite section C.08.002, no person shall sell a new drug in respect of which a notice of compliance has been issued to the manufacturer of that new drug and has not been suspended under section C.08.006, if any of the matters specified in subsection (2) are significantly different from the information or material contained in the new drug submission, extraordinary use new drug submission, abbreviated new drug submission or abbreviated extraordinary use new drug submission, unless\n(a) the manufacturer of the new drug has filed with the Minister a supplement to that submission;\n(b) the Minister has issued a notice of compliance to the manufacturer of the new drug in respect of the supplement; and\n(c) the notice of compliance in respect of the supplement has not been suspended under section C.08.006.\n(d) [Repealed, SOR/2014-158, s. 13]\n(2) The matters specified for the purposes of subsection (1), in relation to the new drug, are the following:\n(a) the description of the new drug;\n(b) the brand name of the new drug or the identifying name or code proposed for the new drug;\n(c) the specifications of the ingredients of the new drug;\n(d) the plant and equipment used in manufacturing, preparation and packaging the new drug;\n(e) the method of manufacture and the controls used in manufacturing, preparation and packaging the new drug;\n(f) the tests applied to control the potency, purity, stability and safety of the new drug;\n(g) the labels used in connection with the new drug;\n(g.1) in the case of a new drug for human use, its packages;\n(h) the representations made with regard to the new drug respecting\n(i) the recommended route of administration of the new drug,\n(ii) the dosage of the new drug,\n(iii) the claims made for the new drug,\n(iv) the contra-indications and side effects of the new drug, and\n(v) the withdrawal period of the new drug; and\n(i) the dosage form in which it is proposed that the new drug be sold.\n(3) A supplement to a submission referred to in subsection (1), with respect to the matters that are significantly different from those contained in the submission, shall contain sufficient information and material to enable the Minister to assess the safety and effectiveness of the new drug in relation to those matters.\n(3.01) If clinical trial data that is included in a supplement to a new drug submission is broken down by population subgroup in an application made to the European Medicines Agency or the United States Food and Drug Administration to authorize the sale of the new drug, the data must be broken down in the same manner in the supplement.\n(3.1) A supplement to a submission referred to in subsection (1) shall contain, as the case may be,\n(a) if, due to a matter specified in subsection (2) — other than the brand name of a new drug for human use — that the supplement concerns, it is necessary to modify a new drug’s labels:\n(i) in the case of a new drug for veterinary use, a draft of every label to be used in connection with the new drug, including any package insert and any document that is provided on request and that sets out supplementary information on the use of the new drug, or\n(ii) in the case of a new drug for human use, mock-ups of every label to be used in connection with the new drug — including any package insert and any document that is provided on request and that sets out supplementary information on the use of the new drug — and mock-ups of the new drug’s packages; or\n(b) if the supplement concerns the brand name of a new drug for human use:\n(i) an assessment as to whether there is a likelihood that the new drug will be mistaken for another drug for which a drug identification number has been assigned due to a resemblance between the brand name that is proposed to be used in respect of the new drug and the brand name, common name or proper name of the other drug, and\n(ii) mock-ups of every label to be used in connection with the new drug — including any package insert and any document that is provided on request and that sets out supplementary information on the use of the new drug — and mock-ups of the new drug’s packages.\n(4) If a supplement to an extraordinary use new drug submission or an abbreviated extraordinary use new drug submission concerns a matter specified in subparagraph (2)(h)(iii), the supplement shall contain the attestation and supporting information referred to in paragraph C.08.002.01(2)(a).\n(5) The manufacturer may file, for a public health emergency drug, a supplement to the new drug submission referred to in subsection (1) that does not contain all of the information and material that is required under subsection (3) if the supplement contains\n(a) a statement that the supplement contains evidence to establish that the requirement set out in paragraph (b) is met; and\n(b) with respect to the matters that are significantly different from those contained in the submission, sufficient evidence to support the conclusion that the benefits associated with the public health emergency drug outweigh the risks associated with it for the purpose and under the conditions of use recommended, with consideration given to the uncertainties relating to those benefits and risks as well as the public health need related to the applicable condition described in the List of Conditions that Threaten Public Health.\n(6) The manufacturer may file, for a public health emergency drug for human use, a supplement to the new drug submission referred to in subsection (1) that does not meet the requirements set out in subparagraph (3.1)(a)(ii) or (b)(ii) if the supplement contains a draft of every label to be used in connection with the drug, including any package insert and any document provided on request that sets out supplementary information on the use of the drug.\n(7) If, at the time the manufacturer files, for a public health emergency drug, a supplement to the new drug submission referred to in subsection (1), the manufacturer is unable to provide the Minister with information or material that relates to any of the matters referred to in paragraphs (2)(d) to (h) and (5)(b) and subsection (6) — and, as applicable, the corresponding material referred to in paragraphs C.08.005.1(1)(b) to (d) — or if any of that information or material is incomplete, the manufacturer shall provide the Minister, at that time, with a plan that specifies how and when they will provide the Minister with the missing information or material.\n(8) Subsections (5) to (7) apply only if\n(a) the supplement contains a statement that the supplement is for a public health emergency drug; and\n(b) the purpose and conditions of use specified in the supplement relate only to a condition described in the List of Conditions that Threaten Public Health and the supplement contains a statement to that effect.\n(9) Subsections (5) to (7) do not apply if a notice of compliance in respect of the supplement is being sought on the basis of a direct or indirect comparison between the new drug and another drug.",
+    "history": "SOR/85-143, s. 2; SOR/93-202, s. 25; SOR/95-411, s. 6; SOR/2011-88, s. 13; SOR/2014-158, s. 13; SOR/2017-259, s. 23; SOR/2018-69, s. 33(F); SOR/2018-84, s. 9(F); SOR/2024-238, s. 29",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.003.01",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.003.01",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.003.01\n(1) The following definitions apply in this section.\nsubmission means\n(a) a new drug submission that is filed under section C.08.002;\n(b) an extraordinary use new drug submission that is filed under section C.08.002.01;\n(c) an abbreviated new drug submission that is filed under section C.08.002.1; or\n(d) an abbreviated extraordinary use new drug submission that is filed under section C.08.002.1. (présentation)\nsupplement means a supplement to a submission that is filed under section C.08.003. (supplément)\n(2) Despite sections C.08.002, C.08.002.01, C.08.002.1 and C.08.003 and subject to subsection (3), the manufacturer of a new drug is not permitted to file a submission or supplement for the new drug on the basis of a direct or indirect comparison to any new drug in respect of which an authorization was issued under the ISAD Interim Order.\n(3) Subsection (2) does not prevent the manufacturer of a new drug from filing a submission or supplement for the new drug on the basis of a direct or indirect comparison to another new drug in respect of which an authorization was issued under the ISAD Interim Order if\n(a) a notice of compliance is issued under section C.08.004 or C.08.004.01 in respect of a submission or supplement for that other new drug; and\n(b) the comparison is in respect of the matters that were approved by the notice of compliance.",
+    "history": "SOR/2021-45, s. 15",
+    "last_amended": "2021-09-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.003.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.003.01.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.003.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.003.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.003.1 In examining a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission, an abbreviated extraordinary use new drug submission or a supplement to any of those submissions, the Minister may, for the purpose of assessing the safety and effectiveness of the new drug for which the submission or supplement was filed, examine\n(a) information or material provided by any person under the Act;\n(b) information or material obtained from sites at which the new drug or any active ingredient, as defined in subsection C.01A.001(1), of the new drug is or is proposed to be fabricated or packaged/labelled within the meaning of those terms in that subsection, or tested; and\n(c) information or material obtained directly or indirectly from a foreign regulatory authority, as defined in subsection C.10.001(1).",
+    "history": "SOR/95-411, s. 6; SOR/2001-203, s. 5; SOR/2011-88, s. 14; SOR/2024-238, s. 30",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.003.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.003.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.004\n(1) Subject to section C.08.004.1, the Minister shall, after completing an examination of a new drug submission or abbreviated new drug submission or a supplement to either submission,\n(a) if that submission or supplement complies with section C.08.002, C.08.002.1 or C.08.003, as the case may be, and section C.08.005.1, issue a notice of compliance; or\n(b) if that submission or supplement does not comply with section C.08.002, C.08.002.1 or C.08.003, as the case may be, or section C.08.005.1, issue a notice to the manufacturer to that effect.\n(2) If a new drug submission or an abbreviated new drug submission or a supplement to either submission does not comply with section C.08.002, C.08.002.1 or C.08.003, as the case may be, or section C.08.005.1, the manufacturer who filed the submission or supplement may amend the submission or supplement by filing additional information or material within 90 days after the day on which the Minister issues a notice to the manufacturer under paragraph C.08.004(1)(b) or within any longer period specified by the Minister.\n(3) Subject to section C.08.004.1, the Minister shall, after completing an examination of any additional information or material filed in respect of a new drug submission or an abbreviated new drug submission or a supplement to either submission,\n(a) if that submission or supplement complies with section C.08.002, C.08.002.1 or C.08.003, as the case may be, and section C.08.005.1, issue a notice of compliance; or\n(b) if that submission or supplement does not comply with section C.08.002, C.08.002.1 or C.08.003, as the case may be, or section C.08.005.1, issue a notice to the manufacturer to that effect.\n(4) A notice of compliance issued in respect of a new drug on the basis of information and material contained in a submission filed pursuant to section C.08.002.1 shall state the name of the Canadian reference product referred to in the submission and shall constitute a declaration of equivalence for that new drug.",
+    "history": "SOR/84-267, ss. 1 to 3; SOR/85-143, s. 3; SOR/86-1009, s. 1; SOR/86-1101, s. 1; SOR/88-42, s. 1; SOR/88-257, s. 1; SOR/95-411, s. 6; SOR/2019-62, s. 1",
+    "last_amended": "2019-03-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.004.01",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.004.01",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.004.01\n(1) Subject to section C.08.004.1, the Minister shall, after completing an examination of an extraordinary use new drug submission or an abbreviated extraordinary use new drug submission or a supplement to either submission,\n(a) if that submission or supplement complies with section C.08.002.01, C.08.002.1 or C.08.003, as the case may be, and section C.08.005.1, issue a notice of compliance; or\n(b) if that submission or supplement does not comply with section C.08.002.01, C.08.002.1 or C.08.003, as the case may be, or section C.08.005.1, issue a notice to the manufacturer to that effect.\n(2) If an extraordinary use new drug submission or an abbreviated extraordinary use new drug submission or a supplement to either submission does not comply with section C.08.002.01, C.08.002.1 or C.08.003, as the case may be, or section C.08.005.1, the manufacturer who filed the submission or supplement may amend the submission or supplement by filing additional information or material within 90 days after the day on which the Minister issues a notice to the manufacturer under paragraph C.08.004.01(1)(b) or within any longer period specified by the Minister.\n(3) Subject to section C.08.004.1, the Minister shall, after completing an examination of any additional information or material filed in respect of an extraordinary use new drug submission or an abbreviated extraordinary use new drug submission or a supplement to either submission,\n(a) if that submission or supplement complies with section C.08.002.01, C.08.002.1 or C.08.003, as the case may be, and section C.08.005.1, issue a notice of compliance; or\n(b) if that submission or supplement does not comply with section C.08.002.01, C.08.002.1 or C.08.003, as the case may be, or section C.08.005.1, issue a notice to the manufacturer to that effect.\n(4) A notice of compliance issued in respect of a new drug for extraordinary use on the basis of information and material contained in a submission filed pursuant to section C.08.002.1 shall state the name of the Canadian reference product referred to in the submission and shall constitute a declaration of equivalence for that new drug.",
+    "history": "SOR/2011-88, s. 15; SOR/2019-62, s. 2",
+    "last_amended": "2019-03-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.004.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.004.01.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.004.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.004.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.004.1\n(1) The following definitions apply in this section.\nabbreviated new drug submission includes an abbreviated extraordinary use new drug submission. (présentation abrégée de drogue nouvelle)\ninnovative drug means a drug that contains a medicinal ingredient not previously approved in a drug by the Minister and that is not a variation of a previously approved medicinal ingredient such as a salt, ester, enantiomer, solvate or polymorph. (drogue innovante)\nnew drug submission includes an extraordinary use new drug submission. (présentation de drogue nouvelle)\npediatric populations means the following groups: premature babies born before the 37th week of gestation; full-term babies from 0 to 27 days of age; and all children from 28 days to 2 years of age, 2 years plus 1 day to 11 years of age and 11 years plus 1 day to 18 years of age. (population pédiatrique)\n(1.1) For the purposes of the definition innovative drug in subsection (1), a medicinal ingredient is not considered to be approved in a drug by reason of the Minister having issued or amended an authorization under the ISAD Interim Order in respect of a COVID-19 drug that contains the medicinal ingredient.\n(2) The purpose of this section is to implement Articles 20.48 and 20.49 of the Agreement between Canada, the United States of America and the United Mexican States, as defined in the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act, and paragraph 3 of Article 39 of the Agreement on Trade-related Aspects of Intellectual Property Rights set out in Annex 1C to the Agreement Establishing the World Trade Organization, as defined in the definition Agreement in subsection 2(1) of the World Trade Organization Agreement Implementation Act.\n(3) If a manufacturer seeks a notice of compliance for a new drug on the basis of a direct or indirect comparison between the new drug and an innovative drug,\n(a) the manufacturer may not file a new drug submission, a supplement to a new drug submission, an abbreviated new drug submission or a supplement to an abbreviated new drug submission in respect of the new drug before the end of a period of six years after the day on which the first notice of compliance was issued to the innovator in respect of the innovative drug; and\n(b) the Minister shall not approve that submission or supplement and shall not issue a notice of compliance in respect of the new drug before the end of a period of eight years after the day on which the first notice of compliance was issued to the innovator in respect of the innovative drug.\n(4) The period specified in paragraph (3)(b) is lengthened to eight years and six months if\n(a) the innovator provides the Minister with the description and results of clinical trials relating to the use of the innovative drug in relevant pediatric populations in its first new drug submission for the innovative drug or in any supplement to that submission that is filed within five years after the issuance of the first notice of compliance for that innovative drug; and\n(b) before the end of a period of six years after the day on which the first notice of compliance was issued to the innovator in respect of the innovative drug, the Minister determines that the clinical trials were designed and conducted for the purpose of increasing knowledge of the use of the innovative drug in those pediatric populations and this knowledge would there-by provide a health benefit to members of those populations.\n(5) Subsection (3) does not apply if the innovative drug is not being marketed in Canada.\n(6) Paragraph (3)(a) does not apply to a manufacturer if the innovator consents to the filing of a new drug submission, a supplement to a new drug submission, an abbreviated new drug submission or a supplement to an abbreviated new drug submission by the manufacturer before the end of the period of six years specified in that paragraph.\n(7) Paragraph (3)(a) does not apply to a manufacturer if the manufacturer files an application for authorization to sell its new drug under section C.07.003.\n(8) Paragraph (3)(b) does not apply to a manufacturer if the innovator consents to the issuance of a notice of compliance to the manufacturer before the end of the period of eight years specified in that paragraph or of eight years and six months specified in subsection (4).\n(9) The Minister shall maintain a register of innovative drugs that includes information relating to the matters specified in subsections (3) and (4).",
+    "history": "SOR/95-411, s. 6; SOR/2006-241, s. 1; SOR/2011-88, s. 16; SOR/2014-124, s. 1; SOR/2020-74, s. 6; SOR/2021-45, s. 16",
+    "last_amended": "2021-09-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.004.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.004.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.005\n(1) Subject to subsection (1.1) and notwithstanding sections C.08.002 and C.08.003, a manufacturer of a new drug may sell it to a qualified investigator to be used solely for the purpose of clinical testing to obtain evidence with respect to the safety, dosage and effectiveness of that new drug, when the following conditions are met:\n(a) before the sale, the manufacturer has filed with the Minister, in compliance with section C.08.005.1, a preclinical submission containing information and material respecting\n(i) the brand name of the new drug or the identifying name or code proposed for the new drug,\n(ii) the chemical structure or other specific identification of the composition of the new drug,\n(iii) the source of the new drug,\n(iv) a detailed protocol of the clinical testing,\n(v) the results of investigations made to support the clinical use of the new drug,\n(vi) the contra-indications and precautions known in respect of the new drug and the suggested treatment of overdosage of the new drug,\n(vii) all ingredients of the new drug, stated quantitatively,\n(viii) the methods, equipment, plant and controls used in the manufacture, processing and packaging of the new drug,\n(ix) the tests applied to control the potency, purity and safety of the new drug, and\n(x) the names and qualifications of all investigators to whom the drug is to be sold and the names of all institutions in which the clinical testing is to be carried out;\n(b) the Minister has not, within 60 days after the date of receipt of the preclinical submission, sent by registered mail to the manufacturer a notice in respect of that new drug indicating that the preclinical submission is not satisfactory;\n(c) all inner labels and outer labels used in conjunction with the sale of the new drug to qualified investigators carry the statements\n(i) “Investigational Drug” or “Drogue de recherche”, and\n(ii) “To Be Used By Qualified Investigators Only” or “Réservée uniquement à l’usage de chercheurs compétents”;\n(d) before the sale, the manufacturer ascertains that every qualified investigator to whom the new drug is to be sold\n(i) has the facilities for the clinical testing to be conducted by the investigator, and\n(ii) has received the information and material referred to in subparagraphs (a)(i) to (vi); and\n(e) every qualified investigator to whom the new drug is to be sold has agreed in writing with the manufacturer that the investigator will\n(i) not use the new drug or permit it to be used other than for clinical testing,\n(ii) not permit the new drug to be used by any person other than the investigator except under the investigator’s direction,\n(iii) report immediately to that manufacturer and, if so required by the Minister, report to the Minister all serious adverse reactions encountered during the clinical testing, and\n(iv) account to the manufacturer for all quantities of the new drug received, where so requested by the manufacturer.\n(1.1) This section applies only in respect of a new drug for veterinary use.\n(2) Notwithstanding subsection (1), no manufacturer shall sell a new drug to a qualified investigator unless that manufacturer has, in respect of all previous sales of that new drug to any qualified investigator,\n(a) kept accurate records of the distribution of that new drug and of the results of the clinical testing and has made those records available to the Minister for inspection on the request of the Minister; and\n(b) immediately reported to the Minister all information he has obtained with respect to serious adverse reactions.\n(3) The Minister may notify the manufacturer of a new drug that sales of that new drug to qualified investigators are prohibited if, in the opinion of the Minister, it is in the interest of public health to do so.\n(4) Notwithstanding subsection (1), no manufacturer shall sell a new drug to a qualified investigator if the Minister has notified the manufacturer of that drug that such sales are prohibited.\n(5) Paragraph (1)(c) does not apply to a radiopharmaceutical as defined in section C.03.201 or to a component or kit as defined in section C.03.205.",
+    "history": "SOR/79-236, s. 5; SOR/85-143, s. 4; SOR/87-511, s. 1; SOR/93-202, s. 26; SOR/95-411, s. 7; SOR/2001-203, s. 6; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.005.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.005.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.005.1\n(1) Every manufacturer who files a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission, an abbreviated extraordinary use new drug submission, a supplement to any of those submissions or a submission for the clinical testing of a new drug for veterinary use shall, in addition to any information and material that is required under section C.08.002, C.08.002.01, C.08.002.1, C.08.003 or C.08.005, include in the submission or supplement\n(a) [Repealed, SOR/2018-84, s. 10]\n(b) a sectional report in respect of each human, animal and in vitro study included in the submission or supplement;\n(c) a comprehensive summary of each human, animal and in vitro study referred to or included in the submission or supplement; and\n(d) a submission certificate in respect of all information and material contained in the submission or supplement and any additional information or material filed to amend the submission or supplement.\n(2) A sectional report referred to in paragraph (1)(b) shall include\n(a) a summary of each study included in the submission or supplement;\n(b) a summary of any additional information or material filed to amend the submission or supplement; and\n(c) where raw data is available to the manufacturer in respect of a study,\n(i) a summary of the data,\n(ii) a cross-referencing of the data to the relevant portions of the sectional report,\n(iii) a description of the conditions under which the experiments from which the data were obtained were conducted,\n(iv) the details of the data treatment process, and\n(v) the results and conclusions of the study.\n(3) The comprehensive summary referred to in paragraph (1)(c) shall include a summary of the methods used, results obtained and conclusions arrived at in respect of all studies referred to or included in the submission or supplement and shall be cross-referenced to the relevant portions of the sectional reports.\n(4) The submission certificate referred to in paragraph (1)(d) shall\n(a) certify that all information and material included in the submission or supplement and any additional information or material filed to amend the submission or supplement are accurate and complete, and that the sectional reports and the comprehensive summary correctly represent the information and material referred to or included in the submission or supplement; and\n(b) be signed and dated by\n(i) the senior executive officer in Canada of the manufacturer filing the submission or supplement, and\n(ii) the senior medical or scientific officer of the manufacturer.\n(5) [Repealed, SOR/2018-84, s. 10]\n(6) Every manufacturer who has filed a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission, an abbreviated extraordinary use new drug submission, a supplement to any of those submissions or a submission for the clinical testing of a new drug for veterinary use and who has any relating clinical case reports or raw data that were not included in the submission or supplement shall keep those reports or data and shall, within 30 days after receiving a written request from the Minister, submit them to the Minister.",
+    "history": "SOR/85-143, s. 5; SOR/92-543, s. 1; SOR/94-689, s. 2(F); SOR/95-411, s. 8; SOR/2001-203, s. 7; SOR/2011-88, s. 17; SOR/2018-84, s. 10",
+    "last_amended": "2018-04-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.005.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.005.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.006\n(1) For the purposes of subsection (2), evidence or new information obtained by the Minister includes any information or material filed by any person under Division 5 or section C.08.002, C.08.002.01, C.08.002.1, C.08.003, C.08.005 or C.08.005.1.\n(2) The Minister may, by notice to a manufacturer, suspend, for a definite or indefinite period, a notice of compliance issued to that manufacturer in respect of a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission, an abbreviated extraordinary use new drug submission or a supplement to any of those submissions if the Minister considers\n(a) that the drug is not safe for the use represented in the submission or supplement, as shown by evidence obtained from\n(i) clinical or other experience not reported in the submission or supplement or not available to the Minister at the time the notice of compliance was issued, or\n(ii) tests by new methods or tests by methods not reasonably applicable at the time the notice of compliance was issued;\n(b) that, upon the basis of new information obtained after the issuance of the notice of compliance, there is lack of substantial evidence that the drug will have the effect it is represented to have under the conditions of use prescribed, recommended or proposed by the manufacturer;\n(c) that the submission or supplement contained an untrue statement of material fact;\n(d) that the manufacturer has failed to establish a system for maintaining required records or has repeatedly or deliberately failed to maintain such records;\n(e) that, on the basis of new information obtained after the issuance of the notice of compliance, the methods, equipment, plant and controls used in the manufacturing, processing and packaging of the drug are inadequate to assure and preserve the identity, strength, quality or purity of the new drug;\n(f) that, on the basis of new information obtained after the issuance of the notice of compliance, the labelling of the drug is false or misleading or incomplete in any particular and that this defect was not corrected by the manufacturer upon receipt of a written notice from the Minister specifying the respect in which the labelling is false or misleading or incomplete; or\n(g) that, in the case of a new drug for extraordinary use, the manufacturer has not adhered to the plan referred to in subparagraph C.08.002.01(2)(b)(ix).\n(3) The Minister may, by notice to a manufacturer, suspend for a definite or indefinite period a notice of compliance issued to that manufacturer in respect of a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission, an abbreviated extraordinary use new drug submission or a supplement to any of those submissions if, after the Minister has, under section 21.31 of the Act, ordered the holder of a therapeutic product authorization referred to in subparagraph C.01.052(1)(a)(iii) to conduct an assessment of the new drug in order to provide evidence establishing that the benefits associated with the drug outweigh the risks of injury to health,\n(a) the holder fails to comply with the order; or\n(b) the holder complies with the order but the Minister determines that the results of the assessment are not sufficient to establish that the benefits associated with the drug outweigh the risks of injury to health.",
+    "history": "SOR/95-411, s. 9; SOR/2001-203, s. 8; SOR/2011-88, s. 18; SOR/2018-69, s. 27; SOR/2018-84, s. 11; SOR/2020-262, s. 5",
+    "last_amended": "2021-06-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.007\n(1) Where a manufacturer has received a notice of compliance issued in respect of a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission, an abbreviated extraordinary use new drug submission or a supplement to any of those submissions, the manufacturer shall establish and maintain records, in a manner that enables an audit to be made, respecting\n(a) animal or clinical experience, studies, investigations and tests conducted by the manufacturer or reported to him by any person concerning that new drug;\n(b) reports from the scientific literature or the bibliography therefrom that are available to him concerning that new drug;\n(c) experience, investigations, studies and tests involving the chemical or physical properties or any other properties of that new drug;\n(d) any substitution of another substance for that new drug or any mixing of another substance with that new drug;\n(e) any error in the labelling of that new drug or in the use of the labels designed for that new drug;\n(f) any bacteriological or any significant chemical or physical or other change or deterioration in any lot of that new drug;\n(g) any failure of one or more distributed lots of the new drug to meet the specifications established for that new drug in the submission or supplement; and\n(h) any unusual failure in efficacy of that new drug.\n(i) [Repealed, SOR/95-521, s. 3]\n(1.1) The manufacturer shall retain the records respecting the information referred to in subsection (1) for at least seven years from the day on which they were established.\n(2) A manufacturer or importer who sells a new drug for extraordinary use in accordance with section C.08.002.02 shall retain the written order for at least 15 years from the day on which the order was filled.",
+    "history": "SOR/95-411, s. 10; SOR/95-521, s. 3; SOR/2011-88, s. 19; SOR/2014-125, s. 2",
+    "last_amended": "2014-05-16",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.008 No manufacturer shall sell a new drug unless the manufacturer has, with respect to all the manufacturer’s previous sales of that new drug, furnished to the Minister\n(a) a summary of a record respecting any information referred to in paragraphs C.08.007(1)(a) to (c), on receipt of a request from the Minister for the summary;\n(b) a summary of a record respecting any information referred to in paragraph C.08.007(1)(d) to (f), immediately on the manufacturer establishing the record; and\n(c) a summary of a record respecting any information referred to in paragraph C.08.007(1)(g) or (h), within 15 days after the day on which the manufacturer established the record.",
+    "history": "SOR/95-411, s. 11; SOR/95-521, s. 4; SOR/2014-125, s. 3; SOR/2018-84, s. 12",
+    "last_amended": "2018-04-23",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.008.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.008.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.008.1 Where a manufacturer has received a notice of compliance issued in respect of an extraordinary use new drug submission, an abbreviated extraordinary use new drug submission or a supplement to either of those submissions, the manufacturer\n(a) shall adhere to the plan referred to in subparagraph C.08.002.01(2)(b)(ix); and\n(b) shall, before the first day of October in each year and whenever requested to do so by the Minister for the purposes of assessing the safety and effectiveness of the drug to which the notice of compliance relates, provide a report on the use of the drug, including a critical analysis of any available updated information respecting the drug’s safety and effectiveness.",
+    "history": "SOR/2011-88, s. 20",
+    "last_amended": "2011-03-25",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.008.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.008.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "New Drugs",
+    "text": "C.08.009\n(1) Where the Minister has decided\n(a) to notify the manufacturer of a new drug for veterinary use that the sale of that drug to qualified investigators is prohibited, or\n(b) to suspend a notice of compliance issued under section C.08.004 or C.08.004.01,\nthe manufacturer, if dissatisfied with that decision, may require the Minister to provide him with the reasons for the decision.\n(2) Where the manufacturer has received the reasons for a decision of the Minister pursuant to subsection (1), he may require the Minister to refer that decision to a New Drug Committee and thereupon shall provide the Minister with a statement of the reasons for his dissatisfaction and any information and material upon which he relies in support of those reasons.\n(3) Where the Minister has been required to refer a decision to a New Drug Committee pursuant to subsection (2), he shall appoint a member of the New Drug Committee, the dissatisfied manufacturer shall appoint a member of the New Drug Committee and the two members so appointed shall appoint a third member of the New Drug Committee who shall be chairman, or, if they are unable to do so within a reasonable time, the Minister shall appoint a third member of the New Drug Committee who shall be chairman.\n(4) Any person who is in the full-time employment of the Department or in the full-time employment of the dissatisfied manufacturer shall not be appointed a member of a New Drug Committee.\n(4.1) A member of a New Drug Committee shall, on appointment, sign an undertaking not to disclose or use any information, material, data, evidence or representations considered pursuant to subsection (6).\n(5) The Minister shall pay the reasonable fees and costs incurred by the member of the New Drug Committee appointed by the Minister, and the dissatisfied manufacturer shall pay the reasonable fees and costs incurred by the member appointed by the dissatisfied manufacturer, and the Minister and the dissatisfied manufacturer shall each pay half of the reasonable fees and costs incurred by the chairman.\n(6) The New Drug Committee formed pursuant to subsection (3) shall consider the reasons for the decision of the Minister, the reasons for the dissatisfaction of the dissatisfied manufacturer and any information or material in support of the reasons of the Minister or the dissatisfied manufacturer and may consider other evidence, material, information or representations.\n(7) The New Drug Committee formed pursuant to subsection (3) shall report its findings and recommendations to the Minister.\n(7.1) No member of a New Drug Committee shall disclose or use any information, material, data, evidence or representations considered pursuant to subsection (6).\n(8) Where the Minister has received the findings and recommendations of a New Drug Committee, he may reconsider the decision to which those findings and recommendations relate.",
+    "history": "SOR/95-411, s. 12; SOR/2001-203, s. 9; SOR/2011-88, s. 21",
+    "last_amended": "2011-03-25",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.01",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.01",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Pre-positioning of Public Health Emergency Drugs",
+    "text": "C.08.009.01 The following definitions apply in sections C.08.009.03 to C.08.009.05.\nChief Public Health Officer means the Chief Public Health Officer appointed under subsection 6(1) of the Public Health Agency of Canada Act. (administrateur en chef de la santé publique)\ndosage form class has the same meaning as in subsection C.01A.001(1). (classe de forme posologique)\nfabricate has the same meaning as in subsection C.01A.001(1). (manufacturer)\nforeign regulatory authority means a government agency or other entity outside Canada that has a legal right to control the manufacturing, use or sale of drugs within its jurisdiction and that may take enforcement action to ensure that drugs marketed within its jurisdiction comply with the applicable legal requirements. (autorité réglementaire étrangère)\npackage/label has the same meaning as in subsection C.01A.001(1). (emballer-étiqueter)",
+    "history": "SOR/2021-45, s. 17; SOR/2024-238, s. 34",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.01.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.02",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.02",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Pre-positioning of Public Health Emergency Drugs",
+    "text": "C.08.009.02 Sections C.08.009.03 to C.08.009.05 apply in respect of a public health emergency drug if\n(a) a notice of compliance has not been issued in respect of the drug under section C.08.004 or C.08.004.01; and\n(b) His Majesty in right of Canada has entered into a contract for the procurement of the drug.",
+    "history": "SOR/2021-45, s. 17; SOR/2024-238, s. 35",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.02.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.03",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.03",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Pre-positioning of Public Health Emergency Drugs",
+    "text": "C.08.009.03\n(1) The holder of an establishment licence may import a public health emergency drug if\n(a) the Chief Public Health Officer provides the Minister with\n(i) the name and contact information of the holder,\n(ii) the name and contact information of the public health emergency drug’s manufacturer,\n(iii) the name of the public health emergency drug and a description of it,\n(iv) information indicating that the public health emergency drug is the subject of a new drug submission, a supplement to a new drug submission or an application made to a foreign regulatory authority to authorize its sale,\n(v) information specifying the quantity of the public health emergency drug to be imported, and\n(vi) the civic address of the place where the public health emergency drug will be stored after it is imported;\n(b) the holder provides the Minister with\n(i) the name and contact information of each fabricator, packager/labeller and tester of the public health emergency drug and the civic address of each building at which the drug will be fabricated, packaged/labelled or tested, specifying for each building\n(A) the activities referred to in Table I to section C.01A.008 that apply to the public health emergency drug,\n(B) the categories referred to in Table II to that section that apply to the public health emergency drug, and\n(C) for each of those categories, the dosage form classes, if any, and, in the case of a public health emergency drug that will be sterile, an indication to that effect, and\n(ii) a certificate from an inspector indicating that the buildings, equipment, practices and procedures of each fabricator, packager/labeller and tester meet the applicable requirements set out in Divisions 2 to 4 or, alternatively, other evidence establishing that those requirements are met; and\n(c) the public health emergency drug belongs to a category of drugs that are authorized to be imported under the establishment licence.\n(2) Paragraph (1)(b) does not apply to the holder of an establishment licence in respect of a building referred to in subparagraph (1)(b)(i) if\n(a) the building is listed in the licence; and\n(b) the information referred to in clauses (1)(b)(i)(A) to (C) that the holder submitted in respect of the building in their application for the licence under section C.01A.005 or in an application to amend the licence under section C.01A.006, has not changed.\n(3) If the conditions set out in subsection (1) are met, the Minister shall send a letter to the Chief Public Health Officer to that effect.",
+    "history": "SOR/2021-45, s. 17; SOR/2024-238, s. 36",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.03.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.04",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.04",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Pre-positioning of Public Health Emergency Drugs",
+    "text": "C.08.009.04 Sections A.01.040, C.01.004.1 and C.01A.006 and Divisions 2 to 4 of this Part, other than the following provisions, do not apply in respect of the importation of a public health emergency drug under section C.08.009.03 by the holder of an establishment licence:\n(a) sections C.02.003.1, C.02.004 and C.02.006, as they apply to the storage of the public health emergency drug by the holder;\n(b) subsection C.02.012(1);\n(c) section C.02.012.1, as it applies to the storage of the public health emergency drug by the holder;\n(d) sections C.02.013 and C.02.014;\n(e) section C.02.015, as it applies to the storage and transportation of the public health emergency drug by the holder;\n(f) subsection C.02.021(1), as it applies to the storage of the public health emergency drug by the holder;\n(g) subsection C.02.022(1);\n(h) section C.02.023;\n(i) subsection C.02.024(1); and\n(j) section C.03.013.",
+    "history": "SOR/2021-45, s. 17; SOR/2024-238, s. 37",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.04.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.05",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.05",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Pre-positioning of Public Health Emergency Drugs",
+    "text": "C.08.009.05 Despite anything in these Regulations, the holder of an establishment licence may distribute a public health emergency drug that they have imported under section C.08.009.03 if\n(a) the Chief Public Health Officer provides the Minister with the name of the public health emergency drug and the civic address of the place where it will be stored after distribution; and\n(b) the public health emergency drug is distributed to a person who will store it at that place.",
+    "history": "SOR/2021-45, s. 17; SOR/2024-238, s. 37",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.05.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Disclosure of Information in Respect of Clinical Trials",
+    "text": "C.08.009.1\n(1) In sections C.08.009.2 and C.08.009.3, information in respect of a clinical trial means information in respect of a clinical trial, within the meaning of section C.05.001, that is contained in a new drug submission, an extraordinary use new drug submission, an abbreviated new drug submission or an abbreviated extraordinary use new drug submission for a new drug for human use filed under section C.08.002, C.08.002.01 or C.08.002.1 or in a supplement to any of those submissions filed under section C.08.003.\n(2) For greater certainty, the definition information in respect of a clinical trial includes information that is contained in a submission or supplement referred to in that definition and that is in respect of clinical testing involving human subjects in regards to which an application was filed under this Division before September 1, 2001.",
+    "history": "SOR/2019-62, s. 3",
+    "last_amended": "2019-03-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Disclosure of Information in Respect of Clinical Trials",
+    "text": "C.08.009.2\n(1) Information in respect of a clinical trial that is confidential business information ceases to be confidential business information when one of the following circumstances occurs with respect to the submission or supplement:\n(a) the Minister issues a notice of compliance under section C.08.004 or C.08.004.01;\n(b) in the case where the Minister issues a notice to the manufacturer under paragraph C.08.004(1)(b) or C.08.004.01(1)(b) and the manufacturer does not amend the submission or supplement under subsection C.08.004(2) or C.08.004.01(2), the applicable period referred to in the relevant subsection expires;\n(c) the Minister issues a notice to the manufacturer under paragraph C.08.004(3)(b) or C.08.004.01(3)(b).\n(2) Subsection (1) does not apply to information in respect of a clinical trial that\n(a) was not used by the manufacturer in the submission or supplement to support the proposed conditions of use for the new drug or the purpose for which the new drug is recommended; or\n(b) describes tests, methods or assays that are used exclusively by the manufacturer.",
+    "history": "SOR/2019-62, s. 3",
+    "last_amended": "2019-03-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.009.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.009.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Disclosure of Information in Respect of Clinical Trials",
+    "text": "C.08.009.3 The Minister may disclose, without notifying the person to whose business or affairs the information relates or obtaining their consent, any information in respect of a clinical trial that has ceased to be confidential business information.",
+    "history": "SOR/2019-62, s. 3",
+    "last_amended": "2019-03-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.009.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.009.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Sale of New Drug for Emergency Treatment",
+    "text": "C.08.010\n(1) The Minister may issue a letter of authorization to a manufacturer of a new drug authorizing the sale of a specified quantity of the new drug for human or veterinary use to a practitioner, for use in the emergency treatment of an animal or a person under the care of that practitioner, if\n(a) the practitioner provides the following information to the Minister:\n(i) the name of the new drug and details concerning the medical emergency for which the new drug is required,\n(ii) the quantity of the new drug that is required,\n(iii) subject to subsection (2), the information in the possession of the practitioner in respect of the use, safety and efficacy of the new drug,\n(iv) the name and the civic address of the person to whom the new drug is to be shipped, and\n(v) any other information the Minister may request to enable the Minister to determine whether to issue the letter of authorization;\n(b) the practitioner agrees to\n(i) provide a report to the manufacturer of the new drug and to the Minister describing the results obtained following the use of the new drug to address the medical emergency, including information respecting any adverse drug reactions observed by the practitioner, and\n(ii) account to the Minister, on request, for all quantities of the new drug received;\n(c) in the case of a new drug for human use, the person referred to in subparagraph (a)(iv) is a practitioner or a pharmacist; and\n(d) in the case of a new drug for veterinary use, the person referred to in subparagraph (a)(iv) is a practitioner, a pharmacist or a person who may sell a medicated feed pursuant to section C.08.012.\n(2) Subparagraph (1)(a)(iii) does not apply if the following conditions are met:\n(a) the sale of the new drug has been authorized under subsection (1) to address the same medical emergency on at least one previous occasion;\n(b) the European Medicines Agency or the United States Food and Drug Administration has authorized the sale of the new drug without terms or conditions, for the same use in its jurisdiction; and\n(c) the Minister has not cancelled the assignment of a drug identification number for the new drug under paragraph C.01.014.6(2)(b) or (c) or subsection C.01.014.6(3).\n(3) [Repealed, SOR/2021-271, s. 4]\n(4) The letter of authorization must contain the following information:\n(a) the name of the practitioner to whom the new drug may be sold;\n(b) the name and the civic address of the person to whom the new drug may be shipped;\n(c) the name of the new drug and the medical emergency in respect of which it may be sold; and\n(d) the quantity of the new drug that may be sold to the practitioner to address the medical emergency.\n(5) For the purposes of this section, the practitioner is not required to know the identity of the animal or the person under the care of that practitioner at the time the letter of authorization is issued.",
+    "history": "SOR/2013-172, s. 11; SOR/2018-69, ss. 31(E), 32(F); SOR/2020-212, s. 2; SOR/2021-271, s. 4",
+    "last_amended": "2022-01-05",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Sale of New Drug for Emergency Treatment",
+    "text": "C.08.011\n(1) Despite section C.08.002, the manufacturer may sell a new drug in accordance with a letter of authorization issued under subsection C.08.010(1).\n(2) In the case of the sale under subsection (1) of a new drug for veterinary use that contains an active pharmaceutical ingredient set out in List A and that was not imported under section C.08.011.2, an annual report identifying the total quantity of the new drug that was sold, including an estimate of the quantity sold in respect of each animal species for which the drug is intended, must be submitted to the Minister by the manufacturer, if the new drug was present in Canada at the time of sale, otherwise by the practitioner.\n(3) The sale of a new drug made in accordance with subsection (1) is exempt from the provisions of the Act and these Regulations other than this section.\n(4) The annual report described in subsection (2) is for a period of one calendar year and must be submitted on or before March 31 of the year following the calendar year covered by the report, beginning with the first full calendar year during which the drug is first sold.",
+    "history": "SOR/2020-212, s. 2; SOR/2023-247, s. 3",
+    "last_amended": "2023-11-24",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.011.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.011.1",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Sale of New Drug for Emergency Treatment",
+    "text": "C.08.011.1\n(1) The Minister may issue a letter of authorization to the manufacturer of a new drug authorizing the holder of an establishment licence to import a specified quantity of the new drug for human or veterinary use, if the following conditions are met:\n(a) the manufacturer provides the following information to the Minister:\n(i) the name of the new drug and details concerning the medical emergency for which the new drug will be imported,\n(ii) the quantity of the new drug to be imported,\n(iii) the name of the holder of an establishment licence who will import the new drug,\n(iv) the civic address of the facility where the new drug is to be stored in Canada, and\n(v) any other information the Minister may request to enable the Minister to determine whether to issue the letter of authorization;\n(b) the establishment licence authorizes the importation of a new drug in the same category as the one to be imported; and\n(c) the quantity that is to be imported does not exceed the amount that the Minister determines is likely to be required to address the medical emergency.\n(2) [Repealed, SOR/2021-271, s. 5]\n(3) The letter of authorization must contain the following information:\n(a) the name of the new drug and the medical emergency in respect of which the letter is issued;\n(b) the quantity of the new drug that may be imported to address the medical emergency;\n(c) the name of the holder of an establishment licence who is authorized to import the new drug; and\n(d) the civic address of the facility where the new drug is to be stored in Canada.",
+    "history": "SOR/2020-212, s. 2; SOR/2021-271, s. 5; SOR/2023-247, s. 4(E)",
+    "last_amended": "2023-11-24",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.011.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.011.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.011.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.011.2",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Sale of New Drug for Emergency Treatment",
+    "text": "C.08.011.2\n(1) Despite subsection C.01A.004(1), the holder of an establishment licence may import a new drug in accordance with a letter issued under subsection C.08.011.1(1).\n(2) Section C.01A.006 and Divisions 2 to 4, except for the following provisions, do not apply to the importation of a new drug referred to in the letter of authorization:\n(a) sections C.02.003.1 and C.02.004, as they apply to the storage of the new drug by the holder of an establishment licence;\n(b) section C.02.006, as it applies to the storage of the new drug by the holder of an establishment licence;\n(c) subsection C.02.012(1);\n(c.1) section C.02.012.1, as it applies to the storage of the new drug by the holder of an establishment licence;\n(d) sections C.02.013 and C.02.014;\n(e) section C.02.015, as it applies to the storage and transportation of the new drug by the holder of an establishment licence;\n(f) subsection C.02.021(1), as it applies to the storage of the new drug by the holder of an establishment licence;\n(g) subsection C.02.022(1);\n(h) section C.02.023;\n(i) subsection C.02.024(1); and\n(j) section C.03.013.\n(k) [Repealed, SOR/2024-238, s. 38]",
+    "history": "SOR/2020-212, s. 2; SOR/2024-238, s. 38",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.011.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.011.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.011.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.011.3",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Sale of New Drug for Emergency Treatment",
+    "text": "C.08.011.3\n(1) Despite section C.08.002, the holder of an establishment licence who imports a new drug under section C.08.011.2 may distribute a new drug in accordance with a letter of authorization issued under subsection C.08.010(1).\n(2) The holder of an establishment licence who distributes to a practitioner, in accordance with subsection (1), a new drug for veterinary use that contains an active pharmaceutical ingredient set out in List A must submit to the Minister an annual report identifying the total quantity of the new drug that was distributed, including an estimate of the quantity distributed in respect of each animal species for which the drug is intended.\n(3) The distribution of a new drug made in accordance with subsection (1) is exempt from the provisions of the Act and these Regulations other than this section.\n(4) The annual report described in subsection (2) is for a period of one calendar year and must be submitted on or before March 31 of the year following the calendar year covered by the report, beginning with the first full calendar year during which the drug is first distributed.",
+    "history": "SOR/2020-212, s. 2; SOR/2023-247, s. 5",
+    "last_amended": "2023-11-24",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.011.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.011.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Sale of Medicated Feeds",
+    "text": "C.08.012\n(1) Notwithstanding anything in this Division, a person may sell, pursuant to a written prescription of a veterinary practitioner, a medicated feed if\n(a) as regards the drug or drugs used as the medicating ingredient of the medicated feed,\n(i) the Minister has assigned a drug identification number pursuant to section C.01.014.2, or\n(ii) the sale is permitted by section C.08.005, C.08.011 or C.08.013;\n(b) the medicated feed is for the treatment of animals under the direct care of the veterinary practitioner who signed the prescription;\n(c) the medicated feed is for therapeutic purposes only; and\n(d) the written prescription contains the following information:\n(i) the name and address of the person named on the prescription as the person for whom the medicated feed is to be mixed,\n(ii) the species, production type and age or weight of the animals to be treated with the medicated feed,\n(iii) the type and amount of medicated feed to be mixed,\n(iv) the proper name, or the common name if there is no proper name, of the drug or each of the drugs, as the case may be, to be used as medicating ingredients in the preparation of the medicated feed, and the dosage levels of those medicating ingredients,\n(v) any special mixing instructions, and\n(vi) labelling instructions including\n(A) feeding instructions,\n(B) a warning statement respecting the withdrawal period to be observed following the use of the medicated feed, and\n(C) where applicable, cautions with respect to animal health or to the handling or storage of the medicated feed.\n(2) For the purposes of this section, medicated feed has the same meaning as in the Feeds Regulations, 2024.",
+    "history": "SOR/80-741, s. 1; SOR/92-130, s. 1; SOR/93-202, s. 27; SOR/2018-69, s. 27; SOR/2024-132, s. 88",
+    "last_amended": "2024-06-17",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Conditions of Sale",
+    "text": "C.08.013\n(1) Notwithstanding anything in this Division, a person may sell a new drug proposed for use in animals to an experimental studies investigator in a quantity specified by the Minister for the purpose of conducting an experimental study in animals if\n(a) the experimental studies investigator has been issued an experimental studies certificate pursuant to subsection C.08.015(1) and the certificate has not been suspended or cancelled pursuant to section C.08.018; and\n(b) the drug is labelled in accordance with subsection C.08.016(1).\n(2) For the purposes of this section and sections C.08.014 to C.08.018,\nexperimental studies certificate means a certificate issued pursuant to subsection C.08.015(1); (certificat d’études expérimentales)\nexperimental studies investigator means a person named as the investigator in an experimental studies certificate; (expert en études expérimentales)\nexperimental study means a limited test of a new drug in animals carried out by an experimental studies investigator. (étude expérimentale)",
+    "history": "SOR/81-333, s. 1; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Experimental Studies Certificate",
+    "text": "C.08.014\n(1) For the purpose of obtaining an experimental studies certificate, an applicant shall submit to the Minister, in writing, the following information and material:\n(a) the brand name of the new drug or the identifying name or code proposed for the new drug;\n(b) the objectives and an outline of the proposed experimental study of the new drug;\n(c) the species, number and production type of animals in respect of which the new drug is to be administered;\n(d) the name and address of the manufacturer of the new drug;\n(e) the address of the premises in which the experimental study is to be conducted;\n(f) a description of the facilities to be used to conduct the experimental study;\n(g) the name, address and qualifications of the proposed experimental studies investigator;\n(h) the chemical structure, if known, and the relevant compositional characteristics of the new drug;\n(i) the proposed quantity of the new drug to be used for the experimental study;\n(j) the results of any toxicological or pharmacological studies that may have been conducted with the new drug;\n(k) the written agreement referred to in subsection (2); and\n(l) such other information and material as the Minister may require.\n(2) Where a food-producing animal is involved in an experimental study, the applicant referred to in subsection (1) shall, for the purposes of obtaining an experimental studies certificate, obtain from the owner of the animals, or from a person authorized by the owner, a written agreement not to sell the animal or any products from it without prior authorization from the experimental studies investigator.\n(3) The Minister may request the manufacturer of a new drug to submit to him samples of the new drug or of any ingredient of the drug and, in satisfactory form and manner, any other information that the Minister requests and where such samples or information are not submitted, the Minister may refuse to issue an experimental studies certificate.",
+    "history": "SOR/81-333, s. 1; SOR/93-202, s. 28; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.015",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Experimental Studies Certificate",
+    "text": "C.08.015\n(1) Where, on receipt of the information and material submitted pursuant to section C.08.014, the Minister has determined that\n(a) the applicant is qualified as an experimental studies investigator for the purposes of the proposed experimental study,\n(b) the facilities for the conduct of the experimental study are adequate for the purposes of the proposed experimental study, and\n(c) the proposed experimental study can be conducted without undue foreseeable risk to humans or animals,\nthe Minister shall issue an experimental studies certificate for the purposes of the proposed experimental study and shall specify therein the quantity of the new drug that may be sold to the experimental studies investigator.\n(2) If, on receipt of the information and material submitted under section C.08.014, the Minister determines that the requirements of paragraphs (1)(a), (b) and (c) have not been met, the Minister shall refuse to issue an experimental studies certificate.",
+    "history": "SOR/81-333, s. 1; SOR/2018-69, ss. 25, 27; SOR/2022-197, s. 9; SOR/2023-247, s. 6",
+    "last_amended": "2023-11-24",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.016",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Labelling",
+    "text": "C.08.016\n(1) The label of a new drug that is sold pursuant to section C.08.013 shall show\n(a) the brand name of the new drug or the identifying name or code proposed for the new drug;\n(b) a warning statement to the effect that the drug is for use only in an experimental study in animals;\n(c) the lot number of the drug;\n(d) the name and address of the manufacturer of the drug; and\n(e) the name of the person to whom the drug has been supplied.\n(2) Sections C.01.004, C.01.005 and C.01.014 do not apply to a drug that is sold pursuant to section C.08.013 and labelled in accordance with subsection (1).",
+    "history": "SOR/81-333, s. 1; SOR/88-378, s. 2; SOR/93-202, s. 29",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.017",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Conditions of Experimental Study",
+    "text": "C.08.017 An experimental studies investigator shall\n(a) use the new drug only in accordance with the outline of the experimental study;\n(b) report immediately to the Minister all serious adverse drug reactions associated with the use of the new drug;\n(c) report promptly to the Minister, on request, the results of the experimental study;\n(d) return to the manufacturer, on request, all quantities of the new drug not used in the experimental study;\n(e) maintain all records of the experimental study for a period of at least two years after the conclusion of the study and, on request, make such records available to the Minister;\n(f) report promptly to the Minister any known disposition of animals involved in the study or of any products from the animals that is contrary to the terms of the agreement referred to in subsection C.08.014(2); and\n(g) account to the Minister, on request, for all quantities of the new drug received by him.",
+    "history": "SOR/81-333, s. 1; SOR/2001-203, s. 10; SOR/2018-69, s. 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.08.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.08.018",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 8",
+    "heading": "Suspension or Cancellation of Experimental Studies Certificate",
+    "text": "C.08.018\n(1) If the Minister determines that it is necessary in order to safeguard animal health or public health or to promote public safety, he or she may suspend for a definite or indefinite period or cancel an experimental studies certificate.\n(2) Without limiting the generality of subsection (1), the Minister may suspend or cancel an experimental studies certificate if\n(a) the information and material submitted pursuant to section C.08.014 contains an untrue statement or contains any omission concerning the properties of the drug that were known or ought reasonably to have been known to the manufacturer or the experimental studies investigator;\n(b) the labelling of the new drug is, at any time, false, misleading, deceptive or incomplete;\n(c) the qualifications of the experimental studies investigator prove to be inadequate;\n(d) there is evidence that the experimental studies investigator has not complied with the conditions referred to in section C.08.017; or\n(e) an action of the manufacturer in respect of the new drug has resulted in his conviction for a violation of section C.08.002.",
+    "history": "SOR/81-333, s. 1; SOR/2018-69, ss. 26, 27",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.08.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.08.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Non-prescription Drugs",
+    "text": "C.09.001 This Division does not apply to\n(a) a drug that is required by these Regulations or the Narcotic Control Regulations to be sold only on prescription; or\n(b) a drug for use exclusively in animals.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "General",
+    "text": "C.09.010 No manufacturer or importer shall, after June 30, 1986, sell a drug for analgesia that contains a combination of\n(a) a salt or derivative of salicylic acid with another salt or derivative of salicylic acid or with salicylamide; or\n(b) acetaminophen with a salt or derivative of salicylic acid or with salicylamide.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "General",
+    "text": "C.09.011 Each label of a drug that is intended for internal use and contains acetaminophen, salicylic acid or a salt or derivative thereof shall, after June 30, 1986, carry a caution\n(a) to consult a physician if the underlying condition requires continued use for more than five days; and\n(b) that it is hazardous to exceed the maximum recommended dose unless advised by a physician.",
+    "history": "SOR/84-145, s. 4; SOR/86-589, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "General",
+    "text": "C.09.012 Each label of a drug that is intended for internal use and contains salicylic acid or a salt or derivative thereof shall after June 30, 1986, carry a warning statement to consult a physician before taking the drug during the last three months of pregnancy or when nursing.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.020",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Acetaminophen",
+    "text": "C.09.020\n(1) The adult standard dosage unit of acetaminophen shall be 325 mg.\n(2) The children’s standard dosage units of acetaminophen shall be 80 mg or 160 mg.",
+    "history": "SOR/84-145, s. 4; SOR/90-587, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.021",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Acetaminophen",
+    "text": "C.09.021\n(1) In this Division, acetaminophen product means a drug that contains\n(a) acetaminophen as a single medicinal ingredient; or\n(b) acetaminophen in combination with caffeine.\n(2) No manufacturer or importer shall sell an acetaminophen product unless it meets the requirements of this Division.\n(3) [Repealed, SOR/90-587, s. 5]",
+    "history": "SOR/84-145, s. 4; SOR/90-587, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.022",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Acetaminophen",
+    "text": "C.09.022\n(1) Subject to subsections (2) to (4), an acetaminophen product sold in the form of a tablet, capsule or other solid dosage form intended for oral administration shall contain one adult standard dosage unit of acetaminophen per individual dosage form.\n(2) An acetaminophen product in the form of a tablet, capsule or other solid dosage form intended for oral administration may contain 500 mg of acetaminophen per individual dosage form if it has a label that states that it is not a standard dosage unit product.\n(3) An acetaminophen product sold in the form of a tablet, capsule or other solid dosage form that is intended for oral administration may contain 325 mg of acetaminophen for immediate release and another 325 mg for subsequent release, if it has a label that states that it is not a standard dosage unit product.\n(4) An acetaminophen product sold in the form of a tablet, capsule or other solid dosage form that is intended for oral administration and that is specially recommended for children shall contain one children’s standard dosage unit of acetaminophen per individual dosage form.\n(5) An acetaminophen product in the form of a liquid that is intended to be taken as drops and that is specially recommended for children shall contain one children’s standard dosage unit of acetaminophen per millilitre of the product.\n(6) A package of an acetaminophen product described in subsection (5) shall be accompanied by a measuring device capable of accurately delivering 0.5 mL of the product.\n(7) An acetaminophen product in the form of a liquid that is not intended to be taken as drops and that is specially recommended for children shall contain one children’s standard dosage unit per teaspoon of the product.\n(8) An acetaminophen product in the form of a liquid shall contain one adult standard dosage unit of acetaminophen per teaspoon of the product.",
+    "history": "SOR/84-145, s. 4; SOR/85-966, s. 4; SOR/86-954, s. 1; SOR/99-441, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.030",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Salicylates",
+    "text": "C.09.030\n(1) The adult standard dosage unit of a salicylate shall be\n(a) in the case of acetylsalicylic acid, sodium salicylate and magnesium salicylate, 325 mg; and\n(b) in the case of choline salicylate, 435 mg.\n(2) The children’s standard dosage unit of a salicylate shall be\n(a) in the case of acetylsalicylic acid, sodium salicylate and magnesium salicylate, 80 mg; and\n(b) in the case of choline salicylate, 110 mg.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.031",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Salicylates",
+    "text": "C.09.031\n(1) In this Division, salicylate product means a drug that contains\n(a) a salt or derivative of salicylic acid as a single medicinal ingredient;\n(b) a salt or derivative of salicylic acid in combination with caffeine;\n(c) a salt or derivative of salicylic acid in combination with one or more buffering agents or antacids; or\n(d) a salt or derivative of salicylic acid in combination with caffeine and one or more buffering agents or antacids.\n(2) No manufacturer or importer shall sell a salicylate product after June 30, 1986 unless it meets the requirements of this Division.\n(3) No manufacturer or importer shall, until June 30, 1986, sell a salicylate product in a dosage unit other than one mentioned in this Division, unless the salicylate product was legally available for sale in Canada on February 1, 1984.",
+    "history": "SOR/84-145, s. 4; SOR/85-966, s. 5(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.032",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Salicylates",
+    "text": "C.09.032\n(1) Subject to subsections (2) and (3) and section C.09.035, a salicylate product in the form of a tablet, capsule or other solid dosage form intended for oral administration shall contain one adult standard dosage unit of a salicylate per individual dosage form.\n(2) A salicylate product in the form of a tablet, capsule or other solid dosage form intended for oral administration may contain\n(a) 500 mg of acetylsalicylic acid, sodium salicylate or magnesium salicylate, or\n(b) 670 mg of choline salicylate\nper individual dosage form if it has a label that states that it is not a standard dosage unit product.\n(3) A salicylate product in the form of a tablet, capsule or other solid dosage form intended for oral administration may contain\n(a) two adult standard dosage units of a salicylate per individual dosage form if the label of the salicylate product states that each individual dosage form contains two adult standard dosage units; and\n(b) three adult standard dosage units of a salicylate per individual dosage form if the label of the salicylate product states that each individual dosage form contains three adult standard dosage units.",
+    "history": "SOR/84-145, s. 4; SOR/85-966, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.033",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Salicylates",
+    "text": "C.09.033\n(1) Subject to subsection (2), a salicylate product in the form of a liquid shall contain one adult standard dosage unit of a salicylate per teaspoon.\n(2) A salicylate product in the form of a liquid may contain\n(a) two adult standard dosage units of a salicylate per teaspoon if the label of the salicylate product states that each teaspoon of the product contains two adult standard dosage units; and\n(b) three adult standard dosage units of a salicylate per teaspoon if the label of the salicylate product states that each teaspoon of the product contains three adult standard dosage units.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.034",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Salicylates",
+    "text": "C.09.034 A salicylate product that is claimed to be buffered shall provide at least 1.9 milliequivalents of acid neutralizing capacity per adult standard dosage unit of a salicylate.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.09.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.09.035",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 9",
+    "heading": "Salicylates",
+    "text": "C.09.035 A salicylate product in the form of a tablet, capsule or other solid dosage form intended for oral administration and that is specially recommended for children shall contain one children’s standard dosage unit of a salicylate per individual dosage form.",
+    "history": "SOR/84-145, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.09.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.09.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.001\n(1) The following definitions apply in this section and in section C.10.002.\nforeign regulatory authority means a government agency or other entity outside Canada that has a legal right to control the manufacturing, use or sale of drugs within its jurisdiction. (autorité réglementaire étrangère)\npublic health official means\n(a) the Chief Public Health Officer appointed under subsection 6(1) of the Public Health Agency of Canada Act;\n(b) the Chief Medical Officer of Health, or equivalent, of a province;\n(c) the Surgeon General of the Canadian Armed Forces; or\n(d) the Chief Medical Officer of Public Health for the Department of Indigenous Services. (responsable de la santé publique)\n(2) Despite sections A.01.040 and C.01.004.1, any person who holds an establishment licence that authorizes the importation of a drug may import a drug for which a notice of compliance has not been issued under section C.08.004 or C.08.004.01, or for which a drug identification number has not been assigned under subsection C.01.014.2(1), if the following conditions are met:\n(a) a public health official has, within the past year, notified the Minister in writing of\n(i) an urgent public health need for the immediate use of the drug within their jurisdiction, and\n(ii) the intended use or purpose of the drug;\n(b) the drug is authorized by a foreign regulatory authority in the United States, Switzerland or the European Union to be sold for the same use or purpose as that described under subparagraph (a)(ii);\n(c) the drug is in the same category as the category for which the licence was issued;\n(d) the drug is imported directly from the country in which it is authorized to be sold by the foreign regulatory authority; and\n(e) the drug is one for which the following information is set out in the List of Drugs for an Urgent Public Health Need that is published by the Government of Canada on its website, as amended from time to time:\n(i) brand name,\n(ii) medicinal ingredients,\n(iii) dosage form,\n(iv) strength,\n(v) route of administration, and\n(vi) identifying code or number, if any, assigned in the country in which the drug was authorized for sale.\n(3) Sections C.01A.006 and C.01A.007 do not apply in respect of the importation of a drug under subsection (2).\n(4) For greater certainty, a licensee may, despite subsection C.01A.004(1), import a drug under subsection (2) without having their licence amended under section C.01A.006.\n(5) Divisions 2 to 4, other than the following provisions, do not apply to the importation of a drug under subsection (2):\n(a) sections C.02.003.1 and C.02.004 as they apply to the storage of the drug by the licensee;\n(b) section C.02.006;\n(c) subsection C.02.012(1);\n(c.1) section C.02.012.1 as it applies to the storage of the drug by the licensee;\n(d) sections C.02.013 and C.02.014;\n(e) section C.02.015 as it applies to the storage and transportation of the drug by the licensee;\n(f) subsection C.02.021(1) as it applies to the storage of the drug by the licensee;\n(g) subsection C.02.022(1);\n(h) section C.02.023;\n(i) subsections C.02.024(1) and C.02.025(1); and\n(j) section C.03.013.\n(k) [Repealed, SOR/2024-238, s. 39]",
+    "history": "SOR/2017-133, s. 2; SOR/2023-18, s. 2; SOR/2024-238, s. 39",
+    "last_amended": "2025-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.002\n(1) A sale of a drug that is imported under subsection C.10.001(2) is exempt from the provisions of these Regulations only if the drug is sold to a person within the jurisdiction of a public health official who has notified the Minister as described in paragraph C.10.001(2)(a), for use in respect of the same urgent public health need for which it was imported.\n(2) Any person who wholesales such a drug must hold an establishment licence to wholesale a drug in the same category and despite subsection (1), the following provisions apply in respect of the wholesale:\n(a) sections C.02.003.1 and C.02.004 as they apply to the storage of the drug by the licensee;\n(b) section C.02.006 as it applies to the storage of the drug by the licensee;\n(c) subsection C.02.012(1);\n(c.1) section C.02.012.1 as it applies to the storage of the drug by the licensee;\n(d) section C.02.013;\n(d.1) section C.02.014;\n(e) section C.02.015 as it applies to the storage and transportation of the drug by the licensee;\n(e.1) subsection C.02.021(1) as it applies to storage;\n(f) subsection C.02.022(1);\n(f.1) [Repealed, SOR/2023-247, s. 7]\n(g) section C.02.023; and\n(h) subsection C.02.024(1).",
+    "history": "SOR/2017-133, s. 2; SOR/2022-197, s. 10; SOR/2023-247, s. 7; SOR/2024-238, s. 40",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.003 Every licensee who imports a drug under subsection C.10.001(2) must notify the Minister within 15 days after the day on which it is imported by providing the following information:\n(a) the name, title and contact information of the person who imported the drug;\n(b) the brand name of the drug;\n(c) the medicinal ingredients, strength, dosage form and route of administration of the drug and any identifying code or number assigned to it in the country in which it was authorized for sale;\n(d) the name of the country from which the drug was imported; and\n(e) the total quantity of the drug imported.",
+    "history": "SOR/2017-133, s. 2; SOR/2023-18, s. 3",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.004\n(1) The following definitions apply in this section and in sections C.10.005 to C.10.011.\ndesignated drug means a drug that is set out in the List of Drugs for Exceptional Importation and Sale. (drogue désignée)\ndrug means any of the following drugs for human use:\n(a) drugs included in Schedule I, II, III, IV or V to the Controlled Drugs and Substances Act;\n(b) prescription drugs;\n(c) drugs that are listed in Schedule C or D to the Act; and\n(d) drugs that are permitted to be sold without a prescription but that are to be administered only under the supervision of a practitioner. (drogue)\nforeign regulatory authority has the same meaning as in subsection C.10.001(1). (autorité réglementaire étrangère)\nList of Drugs for Exceptional Importation and Sale means the List of Drugs for Exceptional Importation and Sale that is published by the Government of Canada on its website, as amended from time to time. (Liste des drogues destinées aux importations et aux ventes exceptionnelles)\n(2) In sections C.10.006 and C.10.009, batch certificate, fabricate, MRA country, package/label and recognized building have the same meanings as in subsection C.01A.001(1).",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.005\n(1) The Minister may add a drug to the List of Drugs for Exceptional Importation and Sale only if the Minister has reasonable grounds to believe that\n(a) there is a shortage or risk of shortage of another drug for which a notice of compliance has been issued under section C.08.004 or C.08.004.01 or for which a drug identification number has been assigned under subsection C.01.014.2(1); and\n(b) the drug to be added to that list can be substituted for the drug referred to in paragraph (a).\n(2) In subsection (1), shortage has the same meaning as in section C.01.014.8.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.006\n(1) A person who holds an establishment licence that authorizes the importation of a drug may import a designated drug if the following conditions are met:\n(a) the licensee provides the Minister, electronically in a format specified by or acceptable to the Minister and not later than the third business day before the day on which the designated drug is imported, with a notification that contains the following information:\n(i) the licensee’s name and contact information,\n(ii) the name and contact information of each fabricator, packager/labeller and tester of the designated drug and the address of each building in which it is fabricated, packaged/labelled or tested,\n(iii) in respect of the designated drug,\n(A) its brand name,\n(B) its medicinal ingredients,\n(C) its dosage form,\n(D) its strength,\n(E) its route of administration,\n(F) its identifying code or number, if any, assigned in the country in which it is authorized for sale, and\n(G) a detailed description of its conditions of use,\n(iv) the intended port of entry into Canada,\n(v) the estimated date of arrival of the shipment of the designated drug, and\n(vi) the total quantity of the designated drug that is intended to be imported on the date referred to in subparagraph (v);\n(b) the designated drug is authorized to be sold by a foreign regulatory authority within its jurisdiction;\n(c) the designated drug is in the same category as the category for which the establishment licence was issued;\n(d) the following information is set out in the List of Drugs for Exceptional Importation and Sale in respect of the designated drug:\n(i) the licensee’s name,\n(ii) the information referred to in clauses (a)(iii)(A) to (F),\n(iii) the name of the foreign regulatory authority referred to in paragraph (b), and\n(iv) the date after which it may no longer be imported;\n(e) the lot number of the designated drug is set out in the list referred to in paragraph (d), if applicable;\n(f) the total quantity of the designated drug that the licensee imports does not exceed the maximum limit specified in the list referred to in paragraph (d) in respect of the drug, if applicable;\n(g) the designated drug is imported on or before the date referred to in subparagraph (d)(iv); and\n(h) the licensee has prepared a plan that specifies the measures to be taken in order for the licensee to comply with section C.10.011.\n(2) In subsection (1), business day means a day other than\n(a) a Saturday; or\n(b) a Sunday or other holiday.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.007 Sections A.01.040, A.01.044 and C.01.004.1 do not apply in respect of the importation, under section C.10.006, of a designated drug by a person who holds an establishment licence.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.008\n(1) Subject to sections C.10.009 and C.10.010, a sale of a designated drug that is imported under section C.10.006 is exempt from the following provisions:\n(a) sections A.01.015, A.01.017 and A.01.051; and\n(b) the provisions of Part C other than\n(i) sections C.01.016, C.01.017, C.01.019 to C.01.020.1, C.01.040.3 to C.01.049.1 and C.01.051,\n(ii) the provisions of Divisions 1A and 2, and\n(iii) this section and sections C.10.009 to C.10.011.\n(2) For greater certainty, for the purposes of section C.01.016, the manufacturer of a designated drug is required to comply only with the requirements set out in sections C.01.017 and C.01.019 in respect of the drug.\n(3) Subsections (1) and (2) cease to apply in respect of the sale of a designated drug on its expiration date.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.009\n(1) Section C.02.019 does not apply to a person who holds an establishment licence in respect of a designated drug that they import under section C.10.006.\n(2) The licensee shall perform the finished product testing on a sample of the designated drug that is taken either\n(a) after receipt of each lot or batch of the designated drug on their premises in Canada; or\n(b) before receipt of each lot or batch of the designated drug on their premises in Canada if the following conditions are met:\n(i) the licensee has evidence satisfactory to the Minister to demonstrate that lots or batches of the designated drug sold to them by the vendor of the lot or batch are consistently manufactured in accordance with and consistently comply with the specifications for that drug, and\n(ii) the designated drug has not been transported or stored under conditions that may affect its compliance with the specifications for that drug.\n(3) In subsection (2), a reference to specifications is a reference to the specifications with which the designated drug is required to comply within the jurisdiction of the foreign regulatory authority referred to in paragraph C.10.006(1)(b).\n(4) If the licensee receives on their premises in Canada a lot or batch of a designated drug whose useful life is more than 30 days, they shall visually inspect the lot or batch to confirm the identity of the product.\n(5) Subsections (2) and (4) do not apply to the licensee if the designated drug is fabricated, packaged/labelled and tested in an MRA country at a recognized building and the following conditions are met:\n(a) the address of the building is set out in their establishment licence; and\n(b) they retain a copy of the batch certificate for each lot or batch of the designated drug that they receive for at least one year after the expiration date of the lot or batch.\n(6) In this section, specifications has the same meaning as in section C.02.002.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.010\n(1) A person who holds an establishment license and who imports a designated drug under section C.10.006 is required to comply with paragraphs C.02.020(1)(a), (b) and (d) in respect of the drug but is not required to maintain the records referred to in those paragraphs on their premises in Canada.\n(2) The Minister may request that the licensee provide to the Minister any of the records referred to in paragraphs C.02.020(1)(a), (b) or (d) in respect of the designated drug.\n(3) The licensee shall provide the requested records electronically in a format specified by or acceptable to the Minister within the time limit specified by the Minister.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.10.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.10.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "heading": "DIVISION 10 - Access to Drugs in Exceptional Circumstances",
+    "text": "C.10.011\n(1) A person who holds an establishment licence shall not sell a designated drug that they imported under section C.10.006 unless they ensure that the information referred to in clause C.10.006(1)(a)(iii)(G) is available in English and French and in a manner that permits the safe use of the drug.\n(2) The licensee shall ensure that the information is available in accordance with subsection (1) until at least the end of the day on the latest expiration date of the designated drug that they imported.",
+    "history": "SOR/2021-199, s. 5",
+    "last_amended": "2022-03-02",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.10.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.10.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.001",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.001\n(1) The following definitions apply in this Division.\nforeign regulatory authority has the same meaning as in subsection C.10.001(1). (autorité réglementaire étrangère)\ninitial public health official means the public health official named in an authorization issued under subsection C.11.003(1). (responsable de la santé publique initial)\npublic health official means\n(a) the Chief Public Health Officer appointed under subsection 6(1) of the Public Health Agency of Canada Act;\n(b) the Chief Medical Officer of Health, or equivalent, of a province;\n(c) the Medical Officer of Health, or equivalent, of a municipality;\n(d) the Surgeon General of the Canadian Armed Forces; or\n(e) the Chief Medical Officer of Public Health for the Department of Indigenous Services. (responsable de la santé publique)\nsubsequent public health official means any public health official, other than the initial public health official, who obtains the quantity of a drug, or a portion of the quantity, that is specified in an authorization issued under subsection C.11.003(1). (responsable de la santé publique subséquent)\n(2) This Division applies to a drug for human use in dosage form for which a drug identification number has not been assigned under subsection C.01.014.2(1) or for which a notice of compliance has not been issued under section C.08.004 or C.08.004.01, including drugs that have ceased to be considered to be natural health products by virtue of subsection 103.15(2) of the Natural Health Products Regulations.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.002",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.002\n(1) In order to address an actual, imminent or potential emergency, event or incident affecting public health or the health of members of the Canadian Armed Forces, a public health official may, on application to the Minister, obtain an authorization that permits a drug manufacturer to sell a specified quantity of a drug to the public health official, for immediate use or stockpiling or both.\n(2) The application must\n(a) set out the name of the public health official and include information setting out how they may be contacted at any time;\n(b) set out the name of the manufacturer and include information setting out how they may be contacted at any time;\n(c) describe the emergency, event or incident;\n(d) state whether the drug is for immediate use or stockpiling or both;\n(e) describe the use of the drug that is intended to address the emergency, event or incident;\n(f) set out the civic address of the place to which the drug is to be shipped by the manufacturer;\n(g) set out the following information about the drug:\n(i) its brand name, if any, and either its proper name, common name and chemical name or its identifying name, code, number or mark,\n(ii) its medicinal ingredients,\n(iii) its strength,\n(iv) its dosage form,\n(v) the recommended dosage for the use described under paragraph (e),\n(vi) its recommended route of administration,\n(vii) the indications that have been approved by any foreign regulatory authority, if applicable,\n(viii) its contraindications,\n(ix) a summary of its safety profile, and\n(x) the recommended storage conditions for the drug;\n(h) specify the quantity of the drug required to address the emergency, event or incident;\n(i) include a statement by the public health official, accompanied by supporting information or documents, attesting that\n(i) there is an actual, imminent or potential emergency, event or incident affecting public health or the health of the members of the Canadian Armed Forces that is likely to result, in humans, in a serious or life-threatening disease, disorder or abnormal physical state,\n(ii) immediate action is or would likely be required to diagnose, treat, mitigate or prevent the disease, disorder or abnormal physical state or its symptoms,\n(iii) conventional therapies, if any, have failed, are unsuitable or are unavailable in Canada at the time the application is made, and\n(iv) the known and potential benefits associated with the use of the drug described under paragraph (e) outweigh the known and potential risks associated with that use;\n(j) include any information or document available to the public health official concerning the safety, efficacy and quality of the drug in respect of the use described under paragraph (e), including information published in a medical or scientific journal; and\n(k) set out the following information, if known by the public health official:\n(i) the names of the foreign regulatory authorities that have authorized the sale of the drug in their jurisdictions for the same use as that described under paragraph (e),\n(ii) the names of the foreign regulatory authorities that have received an application for authorization to sell the drug in their jurisdictions for the use described under paragraph (e) but that have not yet made a decision in respect of that application at the time the public health official makes the application under subsection (1), and\n(iii) the names of the foreign regulatory authorities that have refused to authorize the sale of the drug in their jurisdictions for any use, as well as the reason for the refusal.\n(3) The public health official must provide the Minister with any additional information or document that the Minister determines is necessary for the purpose of reviewing the application, by the date specified by the Minister.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.003",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.003\n(1) The Minister may, after review of the application, issue an authorization to a manufacturer authorizing the sale of a specified quantity of the drug to the public health official for the use described in the application.\n(2) In reviewing the application, the Minister must consider whether there is an alternative mechanism that would address the emergency, event or incident.\n(3) The authorization must\n(a) set out the date of issue;\n(b) set out the name and contact information of the public health official;\n(c) set out the name and contact information of the manufacturer;\n(d) describe the emergency, event or incident;\n(e) state whether the drug is for immediate use or stockpiling or both;\n(f) describe the use for which the sale of the drug is authorized in order to address the emergency, event or incident;\n(g) set out the civic address of the place to which the drug is to be shipped by the manufacturer;\n(h) set out the following information about the drug:\n(i) its brand name, if any, and either its proper name, common name and chemical name or its identifying name, code, number or mark,\n(ii) its medicinal ingredients,\n(iii) its strength,\n(iv) its dosage form,\n(v) its recommended dosage and route of administration, and\n(vi) its recommended storage conditions; and\n(i) specify the quantity of the drug that may be sold.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.004",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.004 The initial public health official must notify the Minister, in writing, of any change to the information provided under paragraph C.11.002(2)(g), subparagraph C.11.002(2)(i)(iv), paragraph C.11.002(2)(j) or subsection C.11.002(3), within 30 days after the day on which they become aware of the change.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.005",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.005\n(1) Subject to subsection C.11.008(2), these Regulations, other than sections A.01.010, A.01.014 and A.01.045, subsections C.01.001(1) and (1.1) and this Division, do not apply to a drug that is sold in accordance with an authorization.\n(2) In the case of a drug described in Schedule C or D of the Act, a drug that is sold in accordance with an authorization is exempt from the application of section 12 of the Act.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.006",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.006\n(1) The initial public health official must ensure that the drug bears a label or is accompanied by a document that clearly sets out the following information in English and French:\n(a) the name and civic address of the drug’s manufacturer;\n(b) a statement that the Minister has authorized the sale of the drug to address the emergency, event or incident described in the authorization;\n(c) a statement that the drug is to be used only for the use described in the authorization;\n(d) the drug’s brand name, if any, and either its proper name, common name and chemical name or its identifying name, code, number or mark;\n(e) the drug’s medicinal ingredients;\n(f) the drug’s strength;\n(g) the drug’s dosage form;\n(h) the drug’s recommended dosage and route of administration;\n(i) the drug’s lot number, if known;\n(j) all warnings and precautions in respect of the use of the drug, if any;\n(k) the drug’s expiration date, or, if there is no expiration date, the stability testing date or the date on which the drug should be retested, as specified by the manufacturer;\n(l) the drug’s recommended storage conditions; and\n(m) the net contents of the drug’s container, in terms of the weight, volume, size or number of units of the drug in the container.\n(2) Any subsequent public health official must ensure that the drug bears the label or is accompanied by the document.\n(3) If the initial public health official becomes aware of a change to any of the information referred to in paragraph (1)(a), (h), (j), (k) or (l), they must\n(a) ensure that the information on the drug’s label or in the accompanying document is updated; and\n(b) notify of the change, in writing and without delay, any person to whom they have sold any quantity of the drug.\n(4) If the person notified under paragraph (3)(b) is a subsequent public health official, they must notify of the change, in writing and without delay, any person to whom they have sold any quantity of the drug.\n(5) Any person who is notified under paragraph (3)(b) or subsection (4) must ensure that the updated information accompanies, in writing, any quantity of the drug that remains in their possession.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.007",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.007\n(1) In addition to the information required under subsection C.11.006(1), the initial public health official or any subsequent public health official, as the case may be, must make the following information available to the following persons, in writing, in English and French:\n(a) to the persons to whom the drug is administered and the persons who administer the drug, the known and potential benefits and risks associated with the use for which the sale of the drug is authorized, the recommended duration of use, if any, of the drug and instructions on how to report serious adverse drug reactions; and\n(b) to the persons who administer the drug, the information referred to in paragraphs C.11.002(2)(a), (b) and (e) and subparagraphs C.11.002(2)(g)(v), (vii) and (viii), if that information is not set out on the drug’s label or accompanying document.\n(2) If the initial public health official becomes aware of a change to any of the information referred to in subsection (1), they must, in writing and without delay, notify the relevant persons of the change.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.008",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.008\n(1) If the initial public health official is a person referred to in paragraph (d) of the definition public health official in subsection C.11.001(1), they must submit a written report to the Minister in respect of any serious adverse drug reaction to the drug, and include in the report the information referred to in paragraphs C.01.020.1(2)(b) to (l), no later than the 30th day after the day on which they become aware of the reaction.\n(2) If the initial public health official is a person referred to in any of paragraphs (a) to (c) or (e) of the definition public health official in subsection C.11.001(1), the written report is not required and section C.01.020.1 applies in respect of the provision of information relating to serious adverse drug reactions.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.009",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.009\n(1) The initial public health official must monitor the response to the drug in the emergency, event or incident — including monitoring information they receive relating to serious adverse drug reactions — and must take reasonable steps to obtain information on that response.\n(2) The initial public health official must, on request of the Minister, submit a written report to the Minister on the monitoring of the response to the drug in the emergency, event or incident during the time period specified by the Minister, as well as on any corrective measures taken as a result of the monitoring.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.010",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.010\n(1) The initial public health official must maintain all information about the sale and use of the drug in a way that allows them to submit the information, notices and reports referred to in sections C.11.004 and C.11.008 and subsection C.11.009(2).\n(2) The initial public health official and any subsequent public health official must maintain all information about the sale and use of the drug in a way that allows them to communicate with persons to whom the drug has been administered if the health of those persons may be endangered by its use.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.011",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.011 The initial public health official or any subsequent public health official, as the case may be, must retain the information, notices and reports referred to in sections C.11.004 and C.11.008, subsection C.11.009(2) and section C.11.010, as applicable, for 15 years after the end of the period to which the information, notices and reports relate.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.012",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.012 The initial public health official must account to the Minister for any unused quantity of stockpiled drug remaining in their possession at the end of the preceding calendar year by the January 30 that follows the first full calendar year during which the drug is stockpiled and then by January 30 of each subsequent year.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.013",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.013\n(1) The Minister may cancel an authorization if the Minister has reasonable grounds to believe that the drug presents a serious or imminent risk of injury to human health.\n(2) If the Minister cancels an authorization, the initial public health official must, without delay, notify of the cancellation any person to whom they have directly distributed any quantity of the drug.\n(3) These Regulations apply to any unused quantity of the drug as of the day on which the cancellation takes effect.",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sC.11.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "C.11.014",
+    "marginal_note": "",
+    "part": "PART C - Drugs",
+    "division": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "heading": "DIVISION 11 - Public or Canadian Armed Forces Health Emergencies — Drugs for Immediate Use or Stockpiling",
+    "text": "C.11.014\n(1) The Minister may issue an authorization that permits an initial public health official who is a person referred to in paragraph (a), (d) or (e) of the definition public health official in subsection C.11.001(1) to sell a specified quantity of a stockpiled drug to a practitioner for use in the emergency treatment of a person under the care of that practitioner, if\n(a) the manufacturer of the drug has been issued a letter of authorization under subsection C.08.010(1) that authorizes the sale of a specified quantity of the drug to that practitioner for the emergency treatment of that person; and\n(b) the use of the drug specified in the letter of authorization is the same as the use described in the authorization issued to the manufacturer under subsection C.11.003(1).\n(2) This Division, other than this section, does not apply to a drug sold in accordance with an authorization issued under subsection (1).",
+    "history": "SOR/2023-18, s. 4",
+    "last_amended": "2023-02-15",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. C.11.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-C.11.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.001",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "",
+    "heading": "PART D - Vitamins, Minerals and Amino Acids",
+    "text": "D.01.001\n(1) In this Part,\nadvertise means to advertise to the general public; (faire de la publicité)\nbrand name means, with reference to a drug, the name, whether or not including the name of any manufacturer, corporation, partnership or individual, in English or French,\n(a) that is assigned to the drug by its manufacturer,\n(b) under which the drug is sold or advertised, and\n(c) that is used to distinguish the drug; (marque nominative)\ncommon name means, with reference to a salt or derivative of a vitamin, the name in English or French by which the salt or derivative is\n(a) commonly known, and\n(b) designated in scientific or technical journals; (nom usuel)\nFood Compositional Standards Document has the same meaning as in subsection B.01.001(1); (Document sur les normes de composition des aliments)\nhuman milk fortifier has the same meaning as in section B.25.001; (fortifiant pour lait humain)\nhuman milk substitute has the same meaning as in section B.25.001; (succédané de lait humain)\nprepackaged product means any food that is contained in a package in the manner in which it is ordinarily sold to, or used or purchased by, a person; (produit préemballé)\nreasonable daily intake, in respect of a food named in an item in Column I of Schedule K, means the amount of that food set out in Column II of that item; (ration quotidienne normale)\nrecommended daily intake[Repealed, SOR/2016-305, s. 61]\nsupplemental ingredient has the same meaning as in section B.01.001; (ingrédient supplémentaire)\nsupplemented food has the same meaning as in section B.01.001; (aliment supplémenté)\nsupplemented food facts table has the same meaning as in subsection B.01.001(1); (tableau des renseignements sur les aliments supplémentés)\nTable of Daily Values has the same meaning as in subsection B.01.001(1); (Tableau des valeurs quotidiennes)\nTable of Reference Amounts has the same meaning as in subsection B.01.001(1); (Tableau des quantités de référence)\ntestimonial, with respect to a food or drug that is represented as containing a vitamin, mineral nutrient or mineral, means any dramatized or undramatized pictorial, written or oral representation as to the result that is, has been or may be produced by the addition to a person’s diet of that vitamin, mineral nutrient or mineral, as the case may be; (témoignage)\nweighted recommended nutrient intake means, in respect of a vitamin or mineral nutrient, the amount of the vitamin or mineral nutrient set out in Table II to Division 1 and Table II to Division 2. (apport nutritionnel recommandé pondéré)\n(2) For the purposes of this Part, a serving of stated size of a food shall be\n(a) based on the food as offered for sale;\n(b) in either of the following cases, the net quantity of the food in the package:\n(i) if the quantity of food in the package can reasonably be consumed by one person at a single eating occasion, or\n(ii) if the package contains less than 200% of the reference amount for the food; and\n(c) in all other cases, the amount indicated for the food according to the criteria set out in column 3A of the Table of Reference Amounts.\n(3) A serving of stated size of a food shall be expressed as follows:\n(a) in the case of a single-serving prepackaged product to which paragraph (2)(b) applies, per package and using the following units:\n(i) in grams, if the net quantity of the food is shown on the label by weight or by count, and\n(ii) in millilitres, if the net quantity of the food is shown on the label by volume; and\n(b) in the case of a multiple-serving prepackaged product to which paragraph (2)(c) applies, according to the following units set out in column 3B of the Table of Reference Amounts and according to the manner set out in that column:\n(i) the household measure that applies to the product, and\n(ii) the metric measure that applies to the product.",
+    "history": "SOR/88-559, s. 31; SOR/93-202, s. 31; SOR/96-259, s. 3; SOR/2003-11, s. 27; SOR/2016-305, s. 61; SOR/2021-57, s. 17; SOR/2022-169, s. 22; SOR/2024-244, s. 151",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.001.1",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "",
+    "heading": "PART D - Vitamins, Minerals and Amino Acids",
+    "text": "D.01.001.1\n(1) The daily value of a vitamin or mineral nutrient set out in column 1 of Part 2 of the Table of Daily Values is, in respect of a food, the quantity\n(a) set out in column 2, if the food is intended solely for infants six months of age or older but less than one year of age;\n(b) set out in column 3, if the food is intended for infants six months of age or older but less than one year of age or for children one year of age or older but less than four years of age, and\n(c) set out in column 4, in any other case.\n(2) Subsection (1) does not apply if the food is\n(a) a human milk fortifier; or\n(b) a human milk substitute intended solely for infants less than six months of age.",
+    "history": "SOR/2016-305, s. 62; SOR/2021-57, s. 18",
+    "last_amended": "2021-04-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.001.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.001.2",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "",
+    "heading": "PART D - Vitamins, Minerals and Amino Acids",
+    "text": "D.01.001.2 If both a nutrition symbol, as defined in subsection B.01.001(1), and a statement or claim referred to in any of sections D.01.004 to D.01.007 and D.02.002 to D.02.005 appear on the principal display panel of a prepackaged product,\n(a) the height of the upper case letters in the statement or claim must not exceed two times the height of the upper case letters, excluding any accents, in the nutrition symbol, other than in the words “Health Canada” and “Santé Canada”; and\n(b) the height of the tallest ascender of the lower case letters in the statement or claim must not exceed two times the height of the tallest ascender of the lower case letters in the nutrition symbol, other than in the words “Health Canada” and “Santé Canada”.",
+    "history": "SOR/2022-168, s. 45",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.001.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.001.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.002",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.002\n(1) In this Division, vitamin means any of the following vitamins:\n(a) vitamin A;\n(b) vitamin D;\n(c) vitamin E;\n(d) vitamin K;\n(e) vitamin C;\n(f) thiamin, thiamine or vitamin B1;\n(g) riboflavin or vitamin B2;\n(h) niacin;\n(i) vitamin B6;\n(j) folacin or folate;\n(k) vitamin B12;\n(l) pantothenic acid or pantothenate;\n(m) biotin; and\n(n) choline. (vitamine)\n(2) For the purposes of this Division, no expression, other than an expression set out in subsection (1), shall be used to declare the vitamin content of a food.\n(3) This Division applies only in respect of foods represented as containing a vitamin for use in human nutrition.",
+    "history": "SOR/88-559, s. 32; SOR/2003-11, s. 28; SOR/2016-305, s. 63",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.003",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.003\n(1) For the purposes of these Regulations, the vitamin content of a food — other than a formulated liquid diet, human milk fortifier, human milk substitute or food represented as containing a human milk substitute — shall be determined\n(a) in the case of vitamin A, in terms of the content of retinol and its derivatives and beta-carotene, calculated on the basis of micrograms of retinol activity equivalents (RAE) and expressed in micrograms on the basis of the following relationships:\n(i) 1 RAE = 1 microgram of retinol, and\n(ii) 1 RAE = 12 micrograms of beta-carotene;\n(b) in the case of vitamin D, in terms of the content of cholecalciferol and ergocalciferol, expressed in micrograms;\n(c) in the case of vitamin E, in terms of the content of d-alpha-tocopherol and dl-alpha-tocopherol and their derivatives, expressed in milligrams on the basis of the following relationships:\n(i) one milligram d-alpha-tocopherol = one milligram vitamin E, and\n(ii) one milligram dl-alpha-tocopherol = 0.74 milligram vitamin E;\n(d) in the case of vitamin K, in terms of the content of phylloquinone and menaquinones, expressed in micrograms;\n(e) in the case of vitamin C, in terms of the content of L-ascorbic acid and L-dehydroascorbic acid and their derivatives, calculated in milligram equivalents of L-ascorbic acid and expressed in milligrams;\n(f) in the case of thiamin, thiamine or vitamin B1, and its derivatives, in terms of the content of thiamin, expressed in milligrams;\n(g) in the case of riboflavin or vitamin B2 and its derivatives, in terms of the content of riboflavin, expressed in milligrams;\n(h) in the case of niacin, in terms of the content of niacin and its derivatives, calculated in milligrams of nicotinic acid, plus the content of tryptophan, calculated in milligrams and divided by 60, with the total niacin equivalents (NE) expressed in milligrams;\n(i) in the case of vitamin B6, in terms of the content of pyridoxine, pyridoxal and pyridoxamine and their derivatives, calculated in milligram equivalents of pyridoxine and expressed in milligrams;\n(j) in the case of folate, in terms of the content of folic acid (pteroylmonoglutamic acid) and related compounds exhibiting the biological activity of folic acid, calculated on the basis of micrograms of dietary folate equivalents (DFE) and expressed in micrograms on the basis of the following relationships:\n(i) 1 DFE = 1 μg food folate, and\n(ii) 1 DFE = 0.6 μg folic acid from food with added folic acid;\n(k) in the case of vitamin B12, in terms of the content of cyanocobalamin and related compounds exhibiting the biological activity of cyanocobalamin, calculated in microgram equivalents of cyanocobalamin and expressed in micrograms;\n(l) in the case of pantothenic acid or pantothenate, in terms of the content of d-pantothenic acid, expressed in milligrams;\n(m) in the case of biotin, in terms of the content of biotin, expressed in micrograms; and\n(n) in the case of choline, in terms of the content of choline, expressed in milligrams.\n(2) For the purpose of paragraph (1)(h), the content of tryptophan may be calculated\n(a) where the protein originates from a food that contains protein from more than one source or from a source other than milk, meat, poultry, fish or eggs, as constituting 1.1 per cent of the protein;\n(b) where the protein originates from milk, meat, poultry or fish, as constituting 1.3 per cent of the protein; and\n(c) where the protein originates from eggs, as constituting 1.5 per cent of the protein.",
+    "history": "SOR/88-559, s. 32; SOR/90-830, s. 7; SOR/2016-305, s. 64; SOR/2021-57, s. 19; SOR/2022-197, s. 11",
+    "last_amended": "2022-09-27",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.004",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.004\n(1) It is prohibited, on the label of or in any advertisement for a food — other than a formulated liquid diet, human milk fortifier, human milk substitute or food represented as containing a human milk substitute — to make a statement or claim concerning the vitamin content of the food unless\n(a) the vitamin is set out in column 1 of Part 2 of the Table of Daily Values;\n(b) the percentage of the daily value of the vitamin, per serving of stated size, is 5% or more; and\n(c) the vitamin content is declared on the label or in the advertisement as a percentage of the daily value, per serving of stated size.\n(1.1) The condition set out in paragraph (1)(c) need not be met if the statement or claim described in subsection (1) is made on a label of or in any advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating.\n(2) If a statement or claim described in subsection (1) is made in an advertisement for a food that is not a prepackaged product or in an advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, the percentage of the daily value, per serving of stated size, shall,\n(a) in the case of an advertisement, other than a radio or television advertisement, be\n(i) adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once, and\n(ii) shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once;\n(b) in the case of a radio advertisement or the audio portion of a television advertisement, immediately precede or follow the statement or claim; or\n(c) in the case of a television advertisement, be communicated\n(i) in the audio mode, if the statement or claim is made only in the audio portion of the advertisement or in both the audio and visual portions, or\n(ii) in the audio or visual mode, if the statement or claim is made only in the visual portion of the advertisement.\n(3) The percentage of the daily value, per serving of stated size, that is communicated in the visual mode of a television advertisement in accordance with subparagraph (2)(c)(ii) shall\n(a) appear concurrently with and for at least the same amount of time as the statement or claim;\n(b) be adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(c) be shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.\n(4) Paragraph (1)(b) does not apply in respect of a declaration of the vitamin content in a nutrition facts table or supplemented food facts table.\n(5) Paragraph (1)(c) does not apply to a declaration of the biotin content as required by subparagraph B.24.202(a)(vi).",
+    "history": "SOR/84-300, s. 57(E); SOR/88-559, s. 32; SOR/90-830, s. 8; SOR/96-259, s. 9; SOR/2003-11, s. 29; SOR/2016-305, ss. 65, 75(F); SOR/2021-57, s. 20; SOR/2022-169, s. 23; SOR/2024-244, s. 156(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.005",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.005 [Repealed, SOR/2003-11, s. 29]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.006",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.006 No person shall, on the label of or in any advertisement for a food, make any claim concerning the action or effects of a vitamin contained in the food, except to the effect that the vitamin\n(a) is a factor in the maintenance of good health; and\n(b) is generally recognized as an aid in maintaining the functions of the body necessary to the maintenance of good health and normal growth and development.",
+    "history": "SOR/88-559, s. 32",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.007",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.007\n(1) If a component of an ingredient of a prepackaged product set out in the table to subsection B.01.009(1) is a vitamin, no person shall, on the label of or in any advertisement for the prepackaged product, make a statement or claim concerning the vitamin as a component of that ingredient unless\n(a) despite subsection B.01.008.2(6), the vitamin is declared by its common name, and that common name is shown in parentheses immediately after the ingredient in respect of which it is a component, except that if a source of a food allergen or gluten is required by paragraph B.01.010.1(8)(a) to be shown immediately after that ingredient, the common name of the vitamin is instead shown immediately after that source; and\n(b) all components of the ingredient are declared.\n(2) Paragraph (1)(b) does not apply to flour used as an ingredient in the manufacture of a prepackaged product referred to in subsection (1).",
+    "history": "SOR/84-300, s. 59(E); SOR/88-559, s. 32; SOR/2003-11, s. 30; SOR/2011-28, s. 7; SOR/2016-305, s. 66",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.008",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.008\n(1) Sections D.01.009, D.01.010 and D.01.011 do not apply to a human milk fortifier.\n(2) Sections D.01.009 and D.01.011 do not apply to a supplemented food.",
+    "history": "SOR/2021-57, s. 21; SOR/2022-169, s. 24",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.009",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.009 Subject to section D.01.010, no person shall sell a food to which any of the following vitamins have been added unless a reasonable daily intake of that food by a person would result in the daily intake by such person of that vitamin in an amount not less than,\n(a) in the case of vitamin A, 1,600 International Units;\n(b) in the case of thiamine, 0.6 milligram;\n(c) in the case of riboflavin, 1.0 milligram;\n(d) in the case of niacin or niacinamide, six milligrams;\n(e) in the case of ascorbic acid, 20 milligrams; and\n(f) in the case of vitamin D, 300 International Units.",
+    "history": "SOR/2022-168, s. 46",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.010",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.010 Where a food to which any of the following vitamins have been added is represented as being solely for use in the feeding of children under two years of age, no person shall sell such food unless a reasonable daily intake of that food by a child under two years of age would result in the daily intake by the child of that vitamin in an amount not less than,\n(a) in the case of vitamin A, 1,000 International Units;\n(b) in the case of thiamine, 0.4 milligram;\n(c) in the case of riboflavin, 0.6 milligram;\n(d) in the case of niacin or niacinamide, four milligrams;\n(e) in the case of pyridoxine, 0.6 milligram;\n(f) in the case of ascorbic acid, 20 milligrams;\n(g) in the case of vitamin D, 300 International Units; and\n(h) in the case of vitamin E, five International Units.",
+    "history": "SOR/2022-168, s. 47",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.011",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.011 No person shall sell a food to which any of the following vitamins have been added if a reasonable daily intake of that food by a person would result in the daily intake by such person of that vitamin in an amount more than,\n(a) in the case of vitamin A, 2,500 International Units;\n(b) in the case of thiamine, two milligrams;\n(c) in the case of riboflavin, three milligrams;\n(d) in the case of niacin or niacinamide, 20 milligrams;\n(e) in the case of pyridoxine, 1.5 milligrams;\n(f) in the case of ascorbic acid, 60 milligrams;\n(g) in the case of vitamin D, 400 International Units; and\n(h) in the case of vitamin E, 15 International Units.",
+    "history": "SOR/2022-168, s. 48",
+    "last_amended": "2022-07-20",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.011.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.011.1",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.011.1 [Repealed, SOR/2024-244, s. 152]",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.011.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.011.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.012",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.012 No person shall, in advertising a food that is represented as containing a vitamin or on a label of such food,\n(a) give any assurance or guarantee of any kind with respect to the result that may be, has been or will be obtained by the addition of the vitamin to a person’s diet; or\n(b) refer to, reproduce or quote any testimonial.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.01.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.01.013",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 1 - Vitamins in Foods",
+    "heading": "DIVISION 1 - Vitamins in Foods",
+    "text": "D.01.013 [Repealed, SOR/2003-11, s. 31]",
+    "history": "",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.01.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.01.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.001",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.001\n(1) In this Division, mineral nutrient means any of the following chemical elements, whether alone or in a compound with one or more other chemical elements:\n(a) sodium;\n(b) potassium;\n(c) calcium;\n(d) phosphorus;\n(e) magnesium;\n(f) iron;\n(g) zinc;\n(h) iodide;\n(i) chloride;\n(j) copper;\n(k) fluoride;\n(l) manganese;\n(m) chromium;\n(n) selenium;\n(o) cobalt;\n(p) molybdenum;\n(q) tin;\n(r) vanadium;\n(s) silicon; and\n(t) nickel. (minéral nutritif)\n(2) This Division applies only in respect of foods that are represented as containing a mineral nutrient for use in human nutrition.",
+    "history": "SOR/88-559, s. 34; SOR/90-830, s. 9(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.002",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.002\n(1) It is prohibited, on the label of or in any advertisement for a food — other than salt for table or general household use containing added iodide, prepackaged water and ice, a formulated liquid diet, human milk fortifier, human milk substitute or food represented as containing a human milk substitute — to make a statement or claim concerning the mineral nutrient content of the food unless\n(a) the mineral nutrient is set out in column 1 of Part 2 of the Table of Daily Values;\n(b) the percentage of the daily value of the mineral nutrient, per serving of stated size, is 5% or more; and\n(c) the mineral nutrient content is declared on the label or in the advertisement as a percentage of the daily value, per serving of stated size.\n(1.1) The condition set out in paragraph (1)(c) need not be met if the statement or claim described in subsection (1) is made on a label of or in any advertisement for a fresh vegetable or fruit or any combination of fresh vegetables or fruits without any added ingredients, an orange with added food colour or a fresh vegetable or fruit coated with mineral oil, paraffin wax, petrolatum or any other protective coating.\n(2) If a statement or claim described in subsection (1) is made in an advertisement for a food that is not a prepackaged product or in an advertisement for a prepackaged product that is not made or placed by or on the direction of the manufacturer of the product, the percentage of the daily value, per serving of stated size, shall,\n(a) in the case of an advertisement, other than a radio or television advertisement, be\n(i) adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once, and\n(ii) shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once;\n(b) in the case of a radio advertisement or the audio portion of a television advertisement, immediately precede or follow the statement or claim; or\n(c) in the case of a television advertisement, be communicated\n(i) in the audio mode, if the statement or claim is made only in the audio portion of the advertisement or in both the audio and visual portions, or\n(ii) in the audio or visual mode, if the statement or claim is made only in the visual portion of the advertisement.\n(3) The percentage of the daily value, per serving of stated size, that is communicated in the visual mode of a television advertisement in accordance with subparagraph (2)(c)(ii) shall\n(a) appear concurrently with and for at least the same amount of time as the statement or claim;\n(b) be adjacent to, without any intervening printed, written or graphic material, the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once; and\n(c) be shown in letters of at least the same size and prominence as those of the statement or claim, if the statement or claim is made only once, or the most prominent statement or claim, if the statement or claim is made more than once.\n(4) Subsection (1) does not apply to a statement or claim made in respect of the sodium or potassium content.\n(5) Paragraphs (1)(a) and (c) do not apply in respect of a declaration of the total fluoride ion content as required by sections B.12.002 and B.12.008.\n(6) Paragraph (1)(b) does not apply in respect of a declaration of the mineral nutrient content in a nutrition facts table or supplemented food facts table.\n(7) Paragraph (1)(c) does not apply in respect of a declaration of the chromium, copper, manganese, molybdenum and selenium content as required by subparagraph B.24.202(a)(v).",
+    "history": "SOR/84-300, s. 60(E); SOR/88-559, s. 34; SOR/90-830, s. 10; SOR/96-259, s. 9; SOR/2003-11, s. 34; SOR/2016-305, ss. 68, 75(F); SOR/2021-57, s. 22; SOR/2022-169, s. 25; SOR/2024-244, s. 156(F)",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.003",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.003 [Repealed, SOR/2003-11, s. 34]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.004",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.004 No person shall, on the label of or in any advertisement for a food, make any claim concerning the action or effects of a mineral nutrient contained in the food, except to the effect that the mineral nutrient\n(a) is a factor in the maintenance of good health; and\n(b) is generally recognized as an aid in maintaining the functions of the body necessary to the maintenance of good health and normal growth and development.",
+    "history": "SOR/84-300, s. 61(E); SOR/88-559, s. 34",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.005",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.005\n(1) If a component of an ingredient of a prepackaged product set out in the table to subsection B.01.009(1) is a mineral nutrient, no person shall, on the label of or in any advertisement for the prepackaged product, make a statement or claim concerning the mineral nutrient as a component of that ingredient unless\n(a) despite subsection B.01.008.2(6), the mineral nutrient is declared by its common name, and that common name is shown in parentheses immediately after the ingredient in respect of which it is a component, except that if a source of a food allergen or gluten is required by paragraph B.01.010.1(8)(a) to be shown immediately after that ingredient, the common name of the mineral nutrient is instead shown immediately after that source; and\n(b) all components of the ingredient are declared.\n(2) Paragraph (1)(b) does not apply to flour used as an ingredient in the manufacture of a prepackaged product referred to in subsection (1).",
+    "history": "SOR/88-559, s. 34; SOR/2003-11, s. 35; SOR/2011-28, s. 8; SOR/2016-305, s. 69",
+    "last_amended": "2016-12-14",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.006",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.006 [Repealed, SOR/2003-11, s. 35]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.007",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.007 [Repealed, SOR/88-559, s. 34]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.008",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.008 No person shall, in advertising a food that is represented as containing a mineral nutrient or on a label of such food,\n(a) give any assurance or guarantee of any kind with respect to the result that may be, has been or will be obtained by the addition of the mineral nutrient to a person’s diet; or\n(b) refer to, reproduce or quote any testimonial.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.009",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.009\n(1) No person shall sell a food to which any of the following mineral nutrients have been added unless a reasonable daily intake of that food by a person would result in the daily intake by such person of that mineral nutrient in an amount not less than,\n(a) in the case of calcium, 300 milligrams;\n(b) in the case of phosphorus, 300 milligrams;\n(c) in the case of iron, four milligrams; and\n(d) in the case of iodine, 0.10 milligram.\n(2) Subsection (1) does not apply to a human milk fortifier or a supplemented food.",
+    "history": "SOR/2021-57, s. 23; SOR/2022-168, s. 50; SOR/2022-169, s. 26",
+    "last_amended": "2022-07-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.010",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.010\n(1) No person shall sell elemental iron powder for use in foods as a source of iron as a mineral nutrient unless\n(a) subject to paragraph (b), the powder meets the specifications for\n(i) Iron, Carbonyl,\n(ii) Iron, Electrolytic, or\n(iii) Iron, Reduced,\nas set out in the Food Chemicals Codex, Third Edition, 1981, published by the National Academy of Sciences of the United States of America; and\n(b) in the case of Iron, Reduced, 100 per cent by weight of the particles pass through a 100 mesh sieve and at least 95 per cent by weight of the particles pass through a 325 mesh sieve.\n(2) No person shall sell a food to which elemental iron powder has been added as a source of iron as a mineral nutrient unless the powder meets the requirements referred to in paragraphs (1)(a) and (b).",
+    "history": "SOR/84-303, s. 1",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.02.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.02.011",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 2 - Mineral Nutrients in Foods",
+    "heading": "DIVISION 2 - Mineral Nutrients in Foods",
+    "text": "D.02.011 No person shall sell a food to which sodium iron pyrophosphate has been added as a source of iron as a mineral nutrient unless\n(a) the bioavailability of the iron in the food is not less than that set out in column 3 for that item of the Table of Chemical, Physical and Nutritional Characteristics of Food, as defined in subsection B.01.001(1), as determined by the corresponding method set out in column 4; and\n(b) that person retains documentary evidence showing that the bioavailability of the iron in the food has been determined by the method referred to in paragraph (a) and, on request by the Minister, submits such evidence to the Minister.\nSOR/84-303, s. 1; SOR/2018-69, s. 27SOR/2024-244, s. 153",
+    "history": "",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.02.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.02.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.03.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.03.001",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 3 - Addition of Vitamins, Mineral Nutrients or Amino Acids to Foods",
+    "heading": "DIVISION 3 - Addition of Vitamins, Mineral Nutrients or Amino Acids to Foods",
+    "text": "D.03.001\n(1) In this Division, the expressions vitamin and mineral nutrient have the same meaning as in Divisions 1 and 2.\n(2) This Division applies only in respect of foods that are represented as containing a vitamin, mineral nutrient or amino acid for use in human nutrition.",
+    "history": "SOR/88-559, s. 35",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.03.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.03.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.03.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.03.002",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 3 - Addition of Vitamins, Mineral Nutrients or Amino Acids to Foods",
+    "heading": "DIVISION 3 - Addition of Vitamins, Mineral Nutrients or Amino Acids to Foods",
+    "text": "D.03.002\n(1) Subject to section D.03.003, no person shall sell a food, other than a supplemented food, to which a vitamin, mineral nutrient or amino acid has been added unless the food is listed in Column I of the Table to this section and the vitamin, mineral nutrient or amino acid, as the case may be, is listed opposite that food in Column II.\n(2) No milk or milk product or derivative listed in Column I of the Table to this section applies to the lacteal secretion obtained from the mammary gland of any animal other than a cow, genus Bos, or a product or derivative of such secretion unless that animal is identified therein.\nAmino acids — alanine, arginine, aspartic acid, cystine, glutamic acid, glycine, histidine, hydroxyproline, isoleucine, leucine, lysine, methionine, phenylalanine, proline, serine, taurine, threonine, tryptophan, tyrosine, valine;\nMinerals — calcium, chloride, chromium, copper, iodide, iron, magnesium, manganese, molybdenum, phosphorus, potassium, selenium, sodium, zinc;\nVitamins — alpha-tocopherol, biotin, choline, d-pantothenic acid, folic acid, niacin, riboflavin, thiamin, vitamin A, vitamin B6, vitamin B12, vitamin C, vitamin D, vitamin K.\nVitamins — alpha-tocopherol, biotin, d-pantothenic acid, folic acid, niacin, riboflavin, thiamine, vitamin A, vitamin B6, vitamin B12, vitamin C, vitamin D, vitamin K\nMinerals — calcium, chloride, chromium, copper, iodine, iron, magnesium, manganese, molybdenum, phosphorus, potassium, selenium, sodium, zinc\nVitamins — alpha-tocopherol, biotin, d-pantothenic acid, folic acid, niacin, riboflavin, thiamine, vitamin A, vitamin B6, vitamin B12, vitamin C, vitamin D\nMinerals — calcium, chloride, chromium, copper, iodine, iron, magnesium, manganese, molybdenum, phosphorus, potassium, selenium, sodium, zinc",
+    "history": "SOR/78-64, s. 8; SOR/78-403, s. 29; SOR/78-478, s. 3; SOR/78-637, s. 11(E); SOR/78-698, s. 10; SOR/79-6, s. 1; SOR/81-60, s. 14; SOR/83-858, s. 2; SOR/84-300, s. 62; SOR/85-623, s. 4; SOR/86-320, s. 2; SOR/87-640, s. 10; SOR/88-559, s. 36; SOR/89-145, s. 3; SOR/89-198, s. 18; SOR/90-830, s. 11; SOR/94-35, s. 5; SOR/94-689, s. 2; SOR/95-474, s. 6; SOR/96-259, s. 8; SOR/2010-143, s. 39(E); SOR/2021-57, s. 24; SOR/2022-169, s. 27; SOR/2024-244, s. 154",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.03.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.03.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.03.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.03.003",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 3 - Addition of Vitamins, Mineral Nutrients or Amino Acids to Foods",
+    "heading": "DIVISION 3 - Addition of Vitamins, Mineral Nutrients or Amino Acids to Foods",
+    "text": "D.03.003 Section D.03.002 does not apply to a food, other than a supplemented food, if all of the following conditions are met:\n(a) the food is\n(i) a gluten-free food referred to in paragraph B.24.003(1)(g), or\n(ii) represented for a special dietary use referred to in paragraph B.24.003(1)(h) or (i);\n(b) no standard is set out in the Food Compositional Standards Document for the food; and\n(c) the food is not advertised.",
+    "history": "SOR/78-64, s. 9; SOR/84-334, s. 2; SOR/90-830, s. 12; SOR/95-444, s. 3; SOR/2022-169, s. 28; SOR/2024-244, s. 155",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.03.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.03.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.05.001 to D.05.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.05.001 to D.05.007",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 5 - Minerals in Drugs",
+    "heading": "DIVISION 5 - Minerals in Drugs",
+    "text": "D.05.001 to D.05.007 [Repealed, SOR/2003-196, s. 106]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.05.001 to D.05.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.05.001 to D.05.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.05.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.05.008",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 5 - Minerals in Drugs",
+    "heading": "DIVISION 5 - Minerals in Drugs",
+    "text": "D.05.008\n(1) Subject to subsection (2), no person shall sell a drug containing fluorine if the largest recommended daily dosage of that drug as shown on the label thereof would, if consumed by a person, result in a daily intake by that person of more than one milligram of fluoride ion.\n(2) Subsection (1) does not apply to a drug sold by prescription.",
+    "history": "SOR/81-196, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.05.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.05.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.05.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.05.009",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 5 - Minerals in Drugs",
+    "heading": "DIVISION 5 - Minerals in Drugs",
+    "text": "D.05.009 Where a drug contains fluorine, both the inner and outer labels of the drug shall carry a cautionary statement that, if the drug is used in an area where the drinking water has a natural fluorine content in excess of 0.7 parts of fluoride ion per million parts of water or is artificially fluoridated, mottling of the tooth enamel of a user of the drug may result.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.05.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.05.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sD.05.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "D.05.010",
+    "marginal_note": "",
+    "part": "PART D - Vitamins, Minerals and Amino Acids",
+    "division": "DIVISION 5 - Minerals in Drugs",
+    "heading": "DIVISION 5 - Minerals in Drugs",
+    "text": "D.05.010 [Repealed, SOR/2003-196, s. 107]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. D.05.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-D.05.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sE.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "E.01.001",
+    "marginal_note": "",
+    "part": "PART E - Cyclamate Sweeteners",
+    "division": "",
+    "heading": "PART E - Cyclamate Sweeteners",
+    "text": "E.01.001\n(1) In this Part, cyclamate sweetener means any of the following substances sold as a sweetener:\n(a) cyclohexyl sulfamic acid or any of its salts; and\n(b) any substance containing cyclohexyl sulfamic acid or any of its salts.\n(2) Part B does not apply to any cyclamate sweetener.",
+    "history": "SOR/78-422, s. 4; SOR/2016-74, s. 12",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. E.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-E.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sE.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "E.01.002",
+    "marginal_note": "",
+    "part": "PART E - Cyclamate Sweeteners",
+    "division": "",
+    "heading": "Sale",
+    "text": "E.01.002 No person shall sell a cyclamate sweetener that is not labelled as required by this Part.",
+    "history": "SOR/78-422, s. 4; SOR/2016-74, s. 13",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. E.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-E.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sE.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "E.01.003",
+    "marginal_note": "",
+    "part": "PART E - Cyclamate Sweeteners",
+    "division": "",
+    "heading": "Advertising",
+    "text": "E.01.003 No person shall, in advertising a cyclamate sweetener to the general public, make any representation other than with respect to the name, price and quantity of the sweetener.",
+    "history": "SOR/78-422, s. 4; SOR/2016-74, s. 14",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. E.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-E.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sE.01.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "E.01.004",
+    "marginal_note": "",
+    "part": "PART E - Cyclamate Sweeteners",
+    "division": "",
+    "heading": "Labelling",
+    "text": "E.01.004 Every cyclamate sweetener shall be labelled to state that it should be used only on the advice of a physician.",
+    "history": "SOR/78-422, s. 4; SOR/2016-74, s. 15",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. E.01.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-E.01.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sE.01.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "E.01.005",
+    "marginal_note": "",
+    "part": "PART E - Cyclamate Sweeteners",
+    "division": "",
+    "heading": "Labelling",
+    "text": "E.01.005 Every cyclamate sweetener shall be labelled to show\n(a) its energy value expressed, in calories, per teaspoon, drop, tablet or other measure used in the directions for use and per 100 grams or 100 millilitres; and\n(b) a list of all its ingredients and, in the case of cyclohexyl sulfamic acid or any of its salts or a carbohydrate, its quantity.",
+    "history": "SOR/78-422, s. 4; SOR/2016-74, s. 16",
+    "last_amended": "2016-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. E.01.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-E.01.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.001",
+    "marginal_note": "Definitions",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Definitions",
+    "text": "G.01.001 The following definitions apply in this Part.\nAct means the Controlled Drugs and Substances Act. (Loi)\nadvertisement includes any representation by any means whatever for the purpose of promoting, directly or indirectly, the sale or other disposal of a controlled drug. (publicité)\ncompetent authority means a public authority of a foreign country that is authorized under the laws of the country to approve the importation or exportation of controlled drugs into or from the country. (autorité compétente)\ncompound includes a preparation. (composé)\ncontrolled drug means\n(a) a controlled substance set out in the schedule to this Part; or\n(b) in respect of a midwife, nurse practitioner or podiatrist, a controlled substance set out in the schedule to this Part that the midwife, nurse practitioner or podiatrist may prescribe, possess or conduct an activity with, in accordance with sections 3 and 4 of the New Classes of Practitioners Regulations. (drogue contrôlée)\ndesignated criminal offence means\n(a) an offence involving the financing of terrorism against any of sections 83.02 to 83.04 of the Criminal Code;\n(b) an offence involving fraud against any of sections 380 to 382 of the Criminal Code;\n(c) the offence of laundering proceeds of crime against section 462.31 of the Criminal Code;\n(d) an offence involving a criminal organization against any of sections 467.11 to 467.13 of the Criminal Code; or\n(e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (d). (infraction désignée en matière criminelle)\ndestroy, in respect of a controlled drug, means to alter or denature it to such an extent that its consumption is rendered impossible or improbable. (destruction)\nhospital means a facility that is\n(a) licensed, approved or designated by a province in accordance with the laws of the province to provide care or treatment to persons or animals suffering from any form of disease or illness; or\n(b) owned or operated by the Government of Canada or the government of a province and that provides health services. (hôpital)\ninternational obligation means an obligation in respect of a controlled drug set out in a convention, treaty or other multilateral or bilateral instrument that Canada has ratified or to which Canada adheres. (obligation internationale)\nlabel has the same meaning as in section 2 of the Food and Drugs Act. (étiquette)\nlicensed dealer means the holder of a licence issued under section G.02.007. (distributeur autorisé)\nmidwife has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (sage-femme)\nnurse practitioner has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (infirmier praticien)\npackage includes anything in which a controlled drug is wholly or partly contained, placed or packed. (emballage)\npharmacist means a person who is entitled under the laws of a province to practise pharmacy and who is practising pharmacy in that province. (pharmacien)\npodiatrist has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (podiatre)\npreparation means a drug that contains a controlled drug and an active medicinal ingredient in a recognized therapeutic dose, other than a controlled drug. (préparation)\nprescription means an authorization given by a practitioner that a stated amount of a controlled drug be dispensed for the person named in it or the animal identified in it (ordonnance)\nqualified person in charge means the individual designated under subsection G.02.004(1). (responsable qualifié)\nSecurity Directive means the Directive on Physical Security Requirements for Controlled Substances and Drugs Containing Cannabis, as amended from time to time and published by the Government of Canada on its website. (Directive en matière de sécurité)\nsenior person in charge means the individual designated under section G.02.003. (responsable principal)\ntest kit means a kit\n(a) that contains a controlled drug and a reagent system or buffering agent;\n(b) that is used during the course of a chemical or analytical procedure to test for the presence or quantity of a controlled drug for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; and\n(c) the contents of which are not intended or likely to be consumed by, or administered to, a person or an animal. (nécessaire d’essai)",
+    "history": "SOR/78-220, s. 1; SOR/85-550, s. 1; SOR/86-91, s. 1; SOR/90-261, s. 1(F); SOR/92-386, s. 1; SOR/97-228, s. 7; SOR/97-515, s. 2; SOR/2003-135, s. 2; SOR/2004-238, s. 1; SOR/2012-230, s. 6; SOR/2018-147, s. 29; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.002",
+    "marginal_note": "Agricultural implants",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Application",
+    "text": "G.01.002\n(1) The Act and this Part do not apply in respect of a controlled drug that is contained in an agricultural implant and set out in Part III of the schedule to this Part, but nothing in this section exempts such a drug from the requirements of Part C.\n(2) [Definition of agricultural implant] In this section, agricultural implant means a product that is presented in a form suitable to allow sustained release of an active ingredient over a certain period of time and that is intended for insertion under the skin of a food-producing animal for the purpose of increasing weight gain and improving feed efficiency.",
+    "history": "SOR/97-515, s. 3; SOR/99-125, s. 1; SOR/2003-34, s. 1; SOR/2003-413, s. 1; SOR/2018-69, ss. 67, 68; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.002.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Application",
+    "text": "G.01.002.1 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.003",
+    "marginal_note": "Member of police force",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Application",
+    "text": "G.01.003 A member of a police force or a person acting under their direction and control who, in respect of the conduct of the member or person, is exempt from the application of subsection 4(2) or section 5, 6 or 7 of the Act by virtue of the Controlled Drugs and Substances Act (Police Enforcement) Regulations is, in respect of that conduct, exempt from the application of this Part.",
+    "history": "SOR/80-543, s. 11; SOR/2004-238, s. 2(F); SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.004",
+    "marginal_note": "Application of Parts C and D",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Application",
+    "text": "G.01.004 Except as otherwise provided in this Part, it is prohibited to sell or provide a controlled drug or a preparation that does not comply with all provisions of Parts C and D that are applicable to it.",
+    "history": "SOR/92-386, s. 2; SOR/97-228, s. 8; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.005",
+    "marginal_note": "Authorized persons",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Possession",
+    "text": "G.01.005\n(1) A person is authorized to possess a controlled drug set out in any of items 1 to 3, 8 to 10, 12 to 14, 16 and 17 of Part I of the schedule to this Part if the person has obtained the controlled drug in accordance with these Regulations, in the course of activities conducted in connection with the administration or enforcement of an Act or regulation, or from a person who is exempt under section 56 of the Act from the application of subsection 5(1) of the Act with respect to that controlled drug, and the person\n(a) requires the controlled drug for their business or profession and is\n(i) a licensed dealer,\n(ii) a pharmacist, or\n(iii) a practitioner who is registered and entitled to practise in the province in which they possess that drug;\n(b) is a practitioner who is registered and entitled to practise in a province other than the province in which they have that possession for emergency medical purposes only;\n(c) is a hospital employee or a practitioner in a hospital;\n(d) has obtained the controlled drug for their own use\n(i) from a practitioner, or\n(ii) in accordance with a prescription that was not issued or obtained in contravention of these Regulations;\n(e) is a practitioner of medicine who received the controlled drug under subsection G.06.003(1) or (2) and their possession is for the purpose of providing or delivering it to a person referred to in subsection G.06.003(3);\n(f) is an agent or mandatary of a practitioner of medicine who received the controlled drug under subsection G.06.003(1) and their possession is for the purpose of providing or delivering it to a person referred to in subsection G.06.003(2);\n(g) is employed as an inspector, a member of the Royal Canadian Mounted Police, a police constable, a peace officer or a member of the technical or scientific staff of the Government of Canada, the government of a province or a university in Canada and their possession is in connection with that employment;\n(h) is not a practitioner of medicine referred to in paragraph (e) or an agent or mandatary referred to in paragraph (f), is exempted under section 56 of the Act with respect to possession of that controlled drug and their possession is for a purpose set out in the exemption; or\n(i) is the Minister.\n(2) [Agent or mandatary] A person is authorized to possess a controlled drug referred to in subsection (1) if the person is acting as the agent or mandatary of any person who is authorized to possess it in accordance with any of paragraphs (1)(a) to (e), (h) and (i).\n(3) [Agent or mandatary — person referred to in paragraph (1)(g)] A person is authorized to possess a controlled drug referred to in subsection (1) if they\n(a) are acting as the agent or mandatary of a person who they have reasonable grounds to believe is a person referred to in paragraph (1)(g); and\n(b) possess the controlled drug for the purpose of assisting that person in the administration or enforcement of an Act or a regulation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.006",
+    "marginal_note": "Authorized activities",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Test Kits",
+    "text": "G.01.006 A person may sell, possess or otherwise deal in a test kit if the following conditions are met:\n(a) a registration number has been issued for the test kit under section G.01.008 and has not been cancelled under section G.01.009;\n(b) the test kit bears, on its external surface,\n(i) the name of the manufacturer,\n(ii) the trade name or trademark, and\n(iii) the registration number; and\n(c) the test kit will be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.007",
+    "marginal_note": "Application for registration number",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Test Kits",
+    "text": "G.01.007\n(1) The manufacturer of a test kit may obtain a registration number for it by submitting to the Minister an application containing\n(a) a detailed description of the design and construction of the test kit;\n(b) a detailed description of the controlled drug and other substances, if any, contained in the test kit, including the qualitative and quantitative composition of each component; and\n(c) a description of the proposed use of the test kit.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the person authorized by the applicant for that purpose; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information or document] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.008",
+    "marginal_note": "Issuance of registration number",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Test Kits",
+    "text": "G.01.008 On completion of the review of the application for a registration number, the Minister must issue a registration number for the test kit, preceded by the letters “TK”, if the Minister determines that the test kit will only be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose and that it contains\n(a) a controlled drug and an adulterating or denaturing agent that are combined in such a manner and in such a quantity, proportion or concentration that the preparation or mixture has no significant drug abuse potential; or\n(b) such small quantities or concentrations of any controlled drug as to have no significant drug abuse potential.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.009",
+    "marginal_note": "Cancellation of registration number",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Test Kits",
+    "text": "G.01.009 The Minister must cancel the registration number for a test kit if\n(a) the test kit is removed from the market by the manufacturer;\n(b) the Minister has reasonable grounds to believe that the test kit is used or is likely to be used for any purpose other than a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; or\n(c) the Minister has reasonable grounds to believe that the cancellation is necessary to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.01.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.01.010",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 1 - General",
+    "heading": "Test Kits",
+    "text": "G.01.010 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.01.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.01.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.001",
+    "marginal_note": "General",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Authorized Activities",
+    "text": "G.02.001\n(1) A licensed dealer may produce, assemble, sell, provide, transport, send, deliver, import or export a controlled drug if they comply with this Part and the terms and conditions of their dealer’s licence and any permit issued under this Part.\n(2) [Qualified person in charge present] A licensed dealer may conduct an activity in relation to a controlled drug at their site only if the qualified person in charge or an alternate qualified person in charge is present at the site.\n(3) [Permit — import and export] A licensed dealer must obtain a permit to import or export a controlled drug.\n(4) [Possession for export] A licensed dealer may possess a controlled drug for the purpose of exporting it if they have obtained it in accordance with this Part.",
+    "history": "SOR/2004-238, s. 3; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.001.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.001.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Authorized Activities",
+    "text": "G.02.001.1 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.001.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.001.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.001.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.001.2",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Authorized Activities",
+    "text": "G.02.001.2 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.001.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.001.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.002",
+    "marginal_note": "Eligible persons",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.002 The following persons may apply for a dealer’s licence:\n(a) an individual who ordinarily resides in Canada;\n(b) a corporation that has its head office in Canada or operates a branch office in Canada; or\n(c) the holder of a position that includes responsibility for controlled drugs on behalf of the Government of Canada, the government of a province, a police force, a hospital or a university in Canada.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.002.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.002.1 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003",
+    "marginal_note": "Senior person in charge",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003 An applicant for a dealer’s licence must designate only one individual as the senior person in charge, who has overall responsibility for management of the activities with respect to controlled drugs that are specified in the licence application. The applicant may designate themself if the applicant is an individual.",
+    "history": "SOR/2004-238, s. 4; SOR/2010-222, s. 2; SOR/2012-230, s. 8; SOR/2014-260, ss. 1, 16(F); SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.1 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.2",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.2 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.3",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.3 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.4",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.4 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.5",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.5 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.6",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.6",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.6 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.7",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.7",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.7 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.8",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.8",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.8 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.9",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.9",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.9 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.9.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.003.91",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.003.91",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.003.91 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.003.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.003.91.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.004",
+    "marginal_note": "Qualified person in charge",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.004\n(1) An applicant for a dealer’s licence must designate only one individual as the qualified person in charge, who is responsible for supervising the activities with respect to controlled drugs that are specified in the licence application and for ensuring that those activities comply with this Part. The applicant may designate themself if the applicant is an individual.\n(2) [Alternate qualified person in charge] An applicant for a dealer’s licence may designate an individual as an alternate qualified person in charge, who is authorized to replace the qualified person in charge when that person is absent. The applicant may designate themself if the applicant is an individual.\n(3) [Qualifications] Only an individual who meets the following requirements may be designated as a qualified person in charge or an alternate qualified person in charge:\n(a) they work at the site specified in the dealer’s licence;\n(b) they\n(i) are a person entitled or, if applicable, registered and entitled by a provincial professional licensing authority or a professional association in Canada and entitled to practise a profession that is relevant to their duties, such as pharmacist, practitioner, pharmacy technician or laboratory technician,\n(ii) hold a diploma, certificate or credential awarded by a post-secondary educational institution in Canada in a field or occupation that is relevant to their duties, such as pharmacy, medicine, dentistry, veterinary medicine, pharmacology, chemistry, biology, pharmacy technician, laboratory technician, pharmaceutical regulatory affairs or supply chain management or security, or\n(iii) hold a diploma, certificate or credential that is awarded by a foreign educational institution in a field or occupation referred to in subparagraph (ii) and hold\n(A) an equivalency assessment as defined in subsection 73(1) of the Immigration and Refugee Protection Regulations, or\n(B) an equivalency assessment issued by an organization or institution that is responsible for issuing equivalency assessments and is recognized by a province;\n(c) they have sufficient knowledge of and experience with the use and handling of the controlled drugs specified in the dealer’s licence to properly carry out their duties; and\n(d) they have sufficient knowledge of the provisions of the Act and this Part that are applicable to the activities specified in the dealer’s licence to properly carry out their duties.\n(4) [Exception] An applicant for a dealer’s licence may designate an individual who does not meet any of the requirements of paragraph (3)(b) as a qualified person in charge or an alternate qualified person in charge if\n(a) no other individual working at the site meets those requirements;\n(b) those requirements are not necessary for the activities specified in the licence; and\n(c) the individual has sufficient knowledge — acquired from a combination of education, training or work experience — to properly carry out their duties.",
+    "history": "SOR/2004-238, s. 4; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.005",
+    "marginal_note": "Ineligibility",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Preliminary Requirements",
+    "text": "G.02.005 An individual is not eligible to be a senior person in charge, a qualified person in charge or an alternate qualified person in charge if, during the 10 years before the day on which the dealer’s licence application is submitted,\n(a) in respect of a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act, the individual\n(i) was convicted as an adult, or\n(ii) was a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act; or\n(b) in respect of an offence committed outside Canada that, if committed in Canada, would have constituted a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act,\n(i) the individual was convicted as an adult, or\n(ii) if they committed the offence when they were at least 14 years old but less than 18 years old, the person received a sentence that was longer than the maximum youth sentence, as that term is defined in subsection 2(1) of the Youth Criminal Justice Act, that could have been imposed under that Act for such an offence.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.006",
+    "marginal_note": "Application",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Issuance of Licence",
+    "text": "G.02.006\n(1) A person who intends to conduct an activity referred to in section G.02.001 must obtain a dealer’s licence for each site at which they intend to conduct activities by submitting an application to the Minister that contains the following information:\n(a) if the licence is requested by\n(i) an individual, the individual’s name,\n(ii) a corporation, its corporate name and any other name registered with a province, under which it intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself, and\n(iii) the holder of a position described in paragraph G.02.002(c), the applicant’s name and the title of the position;\n(b) the municipal address, telephone number and, if applicable, the email address of the proposed site and, if different from the municipal address, its mailing address;\n(c) the name, date of birth, telephone number and email address of the proposed senior person in charge;\n(d) with respect to each of the proposed qualified person in charge and any proposed alternate qualified person in charge,\n(i) their name, date of birth, telephone number and email address,\n(ii) the title of their position at the site,\n(iii) the name and title of the position of their immediate supervisor at the site,\n(iv) if applicable, their profession they practise that is relevant to their duties, the name of the province that authorizes them to practise it and their authorization number, and\n(v) their education, training and work experience that are relevant to their duties;\n(e) the activities that are to be conducted and the controlled drugs in respect of which each of the activities is to be conducted;\n(f) if the licence is requested to manufacture or assemble a product or compound that contains a controlled drug, other than a test kit, a list that includes, for each product or compound,\n(i) the brand name of the product or the name of the compound,\n(ii) the drug identification number that is assigned to the product under section C.01.014.2, if any,\n(iii) the name of the controlled drug in the product or compound,\n(iv) the strength per unit of the controlled drug in it, the number of units per package and the number of packages,\n(v) if it is to be manufactured or assembled by or for another licensed dealer under a custom order, the name, municipal address and dealer’s licence number of the other licensed dealer, and\n(vi) if the applicant’s name appears on the label of the product or compound, a copy of the inner label;\n(g) if the licence is requested in order to produce a controlled drug other than a product or compound that contains a controlled drug,\n(i) the name of the controlled drug,\n(ii) the quantity that the applicant expects to produce under their licence and the period during which that quantity would be produced, and\n(iii) if it is to be produced for another licensed dealer under a custom order, the name, municipal address and licence number of the other licensed dealer;\n(h) if the licence is requested for an activity that is not described in paragraph (f) or (g), the name of the controlled drug for which the activity is to be conducted and the purpose of the activity;\n(i) a detailed description of the security measures in place at the site, determined in accordance with the Security Directive; and\n(j) a detailed description of the method for recording information that the applicant proposes to use for the purpose of section G.02.071.\n(2) [Documents] An application for a dealer’s licence must be accompanied by the following documents:\n(a) if the applicant is a corporation, a copy of\n(i) the certificate of incorporation or other constituting instrument, and\n(ii) any document filed with the province in which its site is located that states its corporate name and any other name registered with the province under which the applicant intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself;\n(b) individual declarations signed and dated by each of the proposed senior person in charge, and qualified person in charge and any proposed alternate qualified person in charge, attesting that the person is not ineligible for a reason specified in section G.02.005;\n(c) a document issued by a Canadian police force in relation to each person referred to in paragraph (b), indicating whether, during the 10 years before the day on which the application is submitted, the person was convicted as specified in subparagraph G.02.005(a)(i) or received a sentence as specified in subparagraph G.02.005(a)(ii);\n(d) if any of the persons referred to in paragraph (b) has ordinarily resided in a country other than Canada during the 10 years before the day on which the application is submitted, a document issued by a police force of that country indicating whether in that period that person was convicted as specified in subparagraph G.02.005(b)(i) or received a sentence as specified in subparagraph G.02.005(b)(ii);\n(e) declaration, signed and dated by the proposed senior person in charge, attesting that the proposed qualified person in charge and any proposed alternate qualified person in charge have the knowledge and experience required under paragraphs G.02.004(3)(c) and (d); and\n(f) if the proposed qualified person in charge or any proposed alternate qualified person in charge does not meet the requirement of subparagraph G.02.004(3)(b)(i), either\n(i) a copy of the person’s diploma, certificate or credential referred to in subparagraph G.02.004(3)(b)(ii) or (iii), or\n(ii) a detailed description of the education, training and work experience that is required under paragraph G.02.004(4)(c), together with supporting evidence, such as a copy of a course transcript or an attestation by the person who provided the training.\n(3) [Signature and attestation] The application must\n(a) be signed and dated by the proposed senior person in charge; and\n(b) include an attestation by that person that\n(i) all information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the applicant.\n(4) [Additional information and documents] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.007",
+    "marginal_note": "Issuance",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Issuance of Licence",
+    "text": "G.02.007 Subject to section G.02.009, on completion of the review of the licence application, the Minister must issue a dealer’s licence, with or without terms and conditions, that contains\n(a) the licence number;\n(b) the name of the licensed dealer, their corporate name or the title of the position they hold;\n(c) the activities that are authorized and the names of the controlled drugs in respect of which each activity may be conducted;\n(d) the municipal address of the site at which the dealer may conduct the authorized activities;\n(e) the security level at the site, determined in accordance with the Security Directive;\n(f) the effective date of the licence;\n(g) the expiry date of the licence, which must be not later than three years after its effective date;\n(h) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected,\n(ii) ensure conformity with the requirements associated with the security level that is referred to in paragraph (e), or\n(iii) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use; and\n(i) if the licensed dealer produces a controlled drug, the quantity that they may produce and the authorized production period.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.008",
+    "marginal_note": "Validity",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Issuance of Licence",
+    "text": "G.02.008 A dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section G.02.027 or G.02.028.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.009",
+    "marginal_note": "Refusal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Issuance of Licence",
+    "text": "G.02.009\n(1) The Minister must refuse to issue a dealer’s licence if\n(a) the applicant may not apply for a licence under section G.02.002;\n(b) during the 10 years before the day on which the licence application is submitted, the applicant has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the applicant under any regulations made under the Act or issued to the applicant under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph G.02.005(a)(i) or (b)(i) or received a sentence as specified in subparagraph G.02.005(a)(ii) or (b)(ii);\n(d) an activity for which the licence is requested would contravene an international obligation;\n(e) the applicant does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the licence is requested;\n(f) the method referred to in paragraph G.02.006(1)(j) does not permit the recording of information as required under section G.02.071;\n(g) the applicant has not complied with the requirements of subsection G.02.006(4) or the information and documents that they have provided are not sufficient to complete the review of the licence application;\n(h) the Minister has reasonable grounds to believe that the applicant has submitted false or misleading information or false or falsified documents in or in support of the licence application;\n(i) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the applicant has been involved in the diversion of a controlled drug to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(j) the Minister has reasonable grounds to believe that the issuance of the licence would likely create a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to issue a licence under paragraph (1)(b) or (h) if the applicant meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use:\n(a) the applicant does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the applicant has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to issue a licence, the Minister must send the applicant a notice that sets out the Minister’s reasons and gives the applicant an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.010",
+    "marginal_note": "Application",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Renewal of Licence",
+    "text": "G.02.010\n(1) To apply to renew a dealer’s licence, a licensed dealer must submit to the Minister an application that contains the information and documents referred to in subsections G.02.006(1) and (2).\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.011",
+    "marginal_note": "Renewal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Renewal of Licence",
+    "text": "G.02.011\n(1) Subject to section G.02.013, on completion of the review of the renewal application, the Minister must issue a renewed dealer’s licence that contains the information specified in section G.02.007.\n(2) [Terms and conditions] When renewing a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the licence renewal; or\n(c) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/2004-238, s. 5; SOR/2010-222, s. 7; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.011.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.011.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Renewal of Licence",
+    "text": "G.02.011.1 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.011.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.011.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.011.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.011.2",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Renewal of Licence",
+    "text": "G.02.011.2 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.011.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.011.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.012",
+    "marginal_note": "Validity",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Renewal of Licence",
+    "text": "G.02.012 A renewed dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section G.02.027 or G.02.028.",
+    "history": "SOR/2004-238, s. 5; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.013",
+    "marginal_note": "Refusal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Renewal of Licence",
+    "text": "G.02.013\n(1) The Minister must refuse to renew a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section G.02.002;\n(b) during the 10 years before the day on which the renewal application is submitted, the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their Regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the renewal application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph G.02.005(a)(i) or (b)(i) or received a sentence as specified in subparagraph G.02.005(a)(ii) or (b)(ii);\n(d) an activity for which the renewal is requested would contravene an international obligation;\n(e) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the renewal is requested;\n(f) the method referred to in paragraph G.02.006(1)(j) does not permit the recording of information as required by section G.02.071;\n(g) the licensed dealer has not complied with the requirements of subsection G.02.010(3) or the information or documents that they have provided are not sufficient to complete the review of the renewal application;\n(h) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the renewal application;\n(i) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a controlled drug to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(j) the Minister has reasonable grounds to believe that the renewal of the licence would likely create a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to renew a licence under paragraph (1)(b) or (h) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to renew a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.014",
+    "marginal_note": "Application",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Amendment of Licence",
+    "text": "G.02.014\n(1) Before making a change affecting any information referred to in section G.02.007 that is contained in their dealer’s licence, a licensed dealer must submit to the Minister an application to amend the licence that contains a description of the proposed amendment, as well as the information and documents referred to in section G.02.006 that are relevant to the proposed amendment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/78-427, s. 1; SOR/97-228, s. 10; SOR/2004-238, s. 6; SOR/2010-222, s. 8(E); SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.015",
+    "marginal_note": "Amendment",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Amendment of Licence",
+    "text": "G.02.015\n(1) Subject to section G.02.017, on completion of the review of the amendment application, the Minister must amend the dealer’s licence.\n(2) [Terms and conditions] When amending a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the amendment; or\n(c) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/78-427, s. 2; SOR/2004-238, s. 7; SOR/2010-222, s. 9; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.016",
+    "marginal_note": "Validity",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Amendment of Licence",
+    "text": "G.02.016 An amended dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section G.02.027 or G.02.028.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.017",
+    "marginal_note": "Refusal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Amendment of Licence",
+    "text": "G.02.017\n(1) The Minister must refuse to amend a dealer’s licence if\n(a) an activity for which the licence amendment is requested would contravene an international obligation;\n(b) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the licence amendment is requested;\n(c) the method referred to in paragraph G.02.006(1)(j) does not permit the recording of information as required by section G.02.071;\n(d) the licensed dealer has not complied with the requirements of subsection G.02.014(3) or the information or documents that they have provided are not sufficient to complete the review of the amendment application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the amendment application; or\n(f) the Minister has reasonable grounds to believe that the amendment of the licence would likely create a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to amend a licence under paragraph (1)(e) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to amend a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.018",
+    "marginal_note": "Application",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "G.02.018\n(1) A licensed dealer must obtain the Minister’s approval before making any of the following changes by submitting a written request to the Minister:\n(a) a change affecting the security measures at the site specified in the dealer’s licence;\n(b) the replacement of the senior person in charge;\n(c) the replacement of the qualified person in charge; or\n(d) the replacement or addition of an alternate qualified person in charge.\n(2) [Information and documents] The licensed dealer must provide the Minister with the following with respect to a change referred to in subsection (1):\n(a) in the case of a change affecting the security measures in place at the site specified in the dealer’s licence;\n(b) in the case of the senior person in charge,\n(i) the information specified in paragraph G.02.006(1)(c), and\n(ii) the declaration specified in paragraph G.02.006(2)(b) and the documents specified in paragraphs G.02.006(2)(c) and (d); and\n(c) in the case of the qualified person in charge or an alternate qualified person in charge,\n(i) the information specified in paragraph G.02.006(1)(d), and\n(ii) the declarations specified in paragraphs G.02.006(2)(b) and (e) and the documents specified in paragraphs G.02.006(2)(c), (d) and (f).\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2004-238, s. 8; SOR/2010-222, s. 10; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.019",
+    "marginal_note": "Approval",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "G.02.019\n(1) Subject to section G.02.020, on completion of the review of the application for approval of the change, the Minister must approve the change.\n(2) [Terms and conditions] When approving a change, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to the licence or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/88-482, s. 2(F); SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.020",
+    "marginal_note": "Refusal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "G.02.020\n(1) The Minister must refuse to approve the change if\n(a) during the 10 years before the day on which the application for approval of the change is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph G.02.005(a)(i) or (b)(i) or received a sentence as specified in subparagraph G.02.005(a)(ii) or (b)(ii);\n(b) the licensed dealer has not complied with the requirements of subsection G.02.018(3) or the information or documents that they have provided are not sufficient to complete the review of the application for approval of the change;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the application for approval of the change; or\n(d) the Minister has reasonable grounds to believe that the change would likely create a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Exception] The Minister must not refuse to approve a change under paragraph (1)(c) if the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use.\n(3) [Notice] Before refusing to approve a change, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard in respect of them.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.021",
+    "marginal_note": "Prior notice",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "G.02.021\n(1) A licensed dealer must notify the Minister in writing before\n(a) making or assembling a product or compound that is not set out in the most recent version of the list referred to in paragraph G.02.006(1)(f) that has been submitted to the Minister; or\n(b) making a change to a product or compound that is set out in the list, if the change affects any of the information that has previously been submitted.\n(2) [Information and list] The notice must contain the information referred to in paragraph G.02.006(1)(f) that is necessary to update the list and be accompanied by the revised version of the list.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.022",
+    "marginal_note": "Notice — five days",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "G.02.022 A licensed dealer must notify the Minister in writing within five days after a person ceases to act as the qualified person in charge or an alternate qualified person in charge.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.023",
+    "marginal_note": "Notice — 10 days",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "G.02.023\n(1) A licensed dealer must notify the Minister in writing within 10 days after one of the following changes occurs:\n(a) a person ceases to act as the senior person in charge; or\n(b) the licensed dealer ceases to manufacture or assemble a product or compound that is set out in the most recent version of the list referred to in paragraph G.02.006(1)(f) has been submitted to the Minister.\n(2) [Information and list] A notice submitted under paragraph (1)(b) must specify which information referred to in paragraph G.02.006(1)(f) is being changed and be accompanied by the revised version of the list.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.024",
+    "marginal_note": "Notice of cessation of activities",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "G.02.024\n(1) A licensed dealer that intends to cease conducting activities at their site — whether on or before the expiry of their licence — must notify the Minister in writing to that effect at least 30 days before ceasing those activities.\n(2) [Content of notice] The notice must be signed and dated by the senior person in charge and contain the following information:\n(a) the expected date of the cessation of activities at the site;\n(b) a description of the manner in which any remaining controlled drugs on the site as of that date will be disposed of by the licensed dealer, including\n(i) if some or all of them will be sold or provided to another licensed dealer that will be conducting activities at the same site, the name of that dealer,\n(ii) if some or all of them will be sold or provided to another licensed dealer that will not be conducting activities at the same site, the name of that dealer and the municipal address of their site, and\n(iii) if some or all of them will be destroyed, the date on which and the municipal address of the location at which the destruction is to take place;\n(c) the municipal address of the location at which the licensed dealer’s documents will be kept after activities have ceased; and\n(d) the name, municipal address, telephone number and, if applicable, the email address of a person who the Minister may contact for further information after activities have ceased.\n(3) [Update] After having ceased to conduct the activities, the licensed dealer must submit to the Minister a detailed update of the information referred to in subsection (2) if it differs from what was set out in the notice. The update must be signed and dated by the senior person in charge.",
+    "history": "SOR/78-220, s. 3; SOR/85-550, s. 2; SOR/99-125, s. 2; SOR/2004-238, s. 9; SOR/2010-222, s. 11; SOR/2012-230, s. 9; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.024.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.024.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "G.02.024.1 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.024.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.024.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.024.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.024.2",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "G.02.024.2 [Repealed, SOR/2019-171, s. 1]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.024.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.024.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.025",
+    "marginal_note": "Addition of or modification to term or condition",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "G.02.025\n(1) The Minister may, at any time other than the issuance, renewal or amendment of a dealer’s licence, add a term or condition to it or modify one if the Minister has reasonable grounds to believe that it is necessary to do so to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Notice] Before adding a term or condition to a licence or modifying one, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.\n(3) [Urgent circumstances] Despite subsection (2), the Minister may add a term or condition to a licence or modify one without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use.\n(4) [Urgent circumstances — notice] The addition or modification of a term or condition that is made under subsection (3) takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the addition or modification;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.",
+    "history": "SOR/78-220, s. 4; SOR/78-427, s. 4; SOR/85-550, s. 3; SOR/88-482, s. 3(F); SOR/90-261, s. 2(F); SOR/97-228, s. 11; SOR/2004-238, s. 11; SOR/2010-222, s. 12; SOR/2012-230, s. 10; SOR/2014-260, ss. 6(E), 14(F); SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.026",
+    "marginal_note": "Deletion of term or condition",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "G.02.026\n(1) The Minister may delete a term or condition of a dealer’s licence that the Minister determines is no longer necessary.\n(2) [Notice] The deletion takes effect as soon as the Minister sends the licensed dealer a notice to that effect.",
+    "history": "SOR/2004-238, s. 12; SOR/2010-222, s. 13(F); SOR/2014-260, s. 7; SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.027",
+    "marginal_note": "Suspension",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "G.02.027\n(1) The Minister must suspend a dealer’s licence without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of licence] The Minister must reinstate the licence if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.028",
+    "marginal_note": "Revocation",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "G.02.028\n(1) Subject to subsection (2), the Minister must revoke a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section G.02.002;\n(b) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the licence or the actual or potential unauthorized use of the licence;\n(c) the licensed dealer ceases to conduct activities at their site before the expiry of their licence;\n(d) the licensed dealer does not take the corrective measures specified in an undertaking or notice;\n(e) the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(f) during the 10 years before the day on which the licence is revoked, the senior person in charge, the qualified person in charge or any alternate qualified person in charge was convicted as specified in subparagraph G.02.005(a)(i) or (b)(i) or received a sentence as specified in subparagraph G.02.005(a)(ii) or (b)(ii);\n(g) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of an application relating to the licence; or\n(h) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a controlled drug to an illicit market or use.\n(2) [Exceptions] The Minister must not revoke a dealer’s licence for a ground set out in paragraph (1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.029",
+    "marginal_note": "Return of licence",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "G.02.029 The licensed dealer must return the original of the licence to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.030",
+    "marginal_note": "Application",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.030\n(1) A licensed dealer must submit to the Minister, before each importation of a controlled drug, an application for an import permit that contains the following information:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the controlled drug to be imported,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the controlled drug is contained in a product to be imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the controlled drug in the product, the number of units per package and the number of packages;\n(d) the name and municipal address, in the country of export, of the exporter from whom the controlled drug is being obtained;\n(e) the name of the customs office where the importation is anticipated; and\n(f) each proposed mode of transportation and any proposed country of transit or transhipment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.031",
+    "marginal_note": "Issuance",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.031 Subject to section G.02.034, on completion of the review of the import permit application, the Minister must issue to the licensed dealer an import permit that contains\n(a) the permit number;\n(b) the information set out in subsection G.02.030(1);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earlier of\n(i) a date specified by the Minister that is not more than 180 days after its effective date, and\n(ii) the expiry date of the dealer’s licence; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.032",
+    "marginal_note": "Validity",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.032 An import permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section G.02.037 or G.02.038,\n(c) the date of the suspension or revocation of the dealer’s licence under section G.02.027 or G.02.028, and\n(d) the date of the suspension or revocation of the export permit that applies to the controlled drug to be imported and that is issued by the competent authority in the country of export.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.033",
+    "marginal_note": "Return of permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.033 If an import permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.034",
+    "marginal_note": "Refusal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.034\n(1) The Minister must refuse to issue an import permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to import the relevant controlled drug or their licence will expire before the date of importation;\n(b) the Minister has reasonable grounds to believe that the importation would contravene an international obligation;\n(c) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of the importation;\n(d) the licensed dealer has not complied with the requirements of subsection G.02.030(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(f) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(g) the Minister has reasonable grounds to believe that the importation would contravene the laws of the country of export or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.035",
+    "marginal_note": "Providing copy of permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.035 The holder of an import permit must provide a copy of the permit to the customs office at the time of importation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.036",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.036",
+    "marginal_note": "Declaration",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.036 The holder of an import permit must provide the Minister, within 15 days after the day of release of the controlled drug specified in the permit in accordance with the Customs Act, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the import permit that applies to the controlled drug;\n(b) with respect to the controlled drug,\n(i) its name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the controlled drug is contained in a product that they have imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the controlled drug in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the controlled drug was released and the date of the release.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.036.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.037",
+    "marginal_note": "Suspension",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.037\n(1) The Minister must suspend an import permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use; or\n(c) the importation would contravene the laws of the country of export or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the import permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.038",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.038",
+    "marginal_note": "Revocation",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.038\n(1) Subject to subsection (2), the Minister must revoke an import permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph G.02.037(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a controlled drug to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an import permit for a ground set out in paragraph (1)(d) or G.02.028(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.038.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.039",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.039",
+    "marginal_note": "Return of permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Import Permits",
+    "text": "G.02.039 If an import permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.039.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.040",
+    "marginal_note": "Application",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.040\n(1) A licensed dealer must submit to the Minister, before each exportation of a controlled drug, an application for an export permit that contains the following information and document:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the controlled drug to be exported,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the controlled drug is contained in a product to be exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the controlled drug in the product, the number of units per package and the number of packages;\n(d) the name and municipal address of the importer in the country of final destination;\n(e) the name of the customs office where the exportation is anticipated;\n(f) each proposed mode of transportation and any proposed country of transit or transhipment; and\n(g) a copy of the import permit issued by the competent authority in the country of final destination that sets out the name of the importer and the municipal address of their site in that country.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that, to the best of their knowledge,\n(i) the exportation does not contravene the laws of the country of final destination or any country of transit or transhipment, and\n(ii) all of the information and documents submitted in support of the application are correct and complete.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.041",
+    "marginal_note": "Issuance",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.041 Subject to section G.02.044, on completion of the review of the export permit application, the Minister must issue to the licensed dealer an export permit that contains\n(a) the permit number;\n(b) the information set out in paragraphs G.02.040(1)(a) to (f);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earliest of\n(i) a date specified by the Minister that is not more than 180 days after its effective date,\n(ii) the expiry date of the dealer’s licence, and\n(iii) the expiry date of the import permit issued by the competent authority in the country of final destination; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.042",
+    "marginal_note": "Validity",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.042 An export permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section G.02.047 or G.02.048,\n(c) the date of the suspension or revocation of the dealer’s licence under section G.02.027 or G.02.028, and\n(d) the date of the expiry, suspension or revocation of the import permit that applies to the controlled drug to be exported and that is issued by the competent authority in the country of final destination.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.043",
+    "marginal_note": "Return of permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.043 If an export permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.044",
+    "marginal_note": "Refusal",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.044\n(1) The Minister must refuse to issue an export permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to export the relevant controlled drug or their dealer’s licence will expire before the date of export;\n(b) the Minister has reasonable grounds to believe that the exportation would contravene an international obligation;\n(c) the licensed dealer has not complied with the requirements of subsection G.02.040(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(d) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(e) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(f) the Minister has reasonable grounds to believe that the exportation would not be in conformity with the import permit issued by the competent authority of the country of final destination;\n(g) the Minister has reasonable grounds to believe that the exportation would contravene the laws of the country of final destination or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a controlled drug being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.045",
+    "marginal_note": "Providing copy of permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.045 The holder of an export permit must provide a copy of the permit to the customs office at the time of exportation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.046",
+    "marginal_note": "Declaration",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.046 The holder of an export permit must provide the Minister, within 15 days after the day of export of the controlled drug specified in the permit, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the export permit that applies to the controlled drug;\n(b) with respect to the controlled drug,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the controlled drug is contained in a product that they have exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the controlled drug in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the controlled drug was exported and the date of export.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.047",
+    "marginal_note": "Suspension",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.047\n(1) The Minister must suspend an export permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use; or\n(c) the exportation would contravene the laws of the country of final destination or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the export permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.048",
+    "marginal_note": "Revocation",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.048\n(1) Subject to subsection (2), the Minister must revoke an export permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph G.02.047(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a controlled drug to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an export permit for a ground set out in paragraph (1)(d) or G.02.028(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a controlled drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.049",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.049",
+    "marginal_note": "Return of permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Export Permits",
+    "text": "G.02.049 If an export permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.049",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.049.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.050",
+    "marginal_note": "Name",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Identification",
+    "text": "G.02.050 A licensed dealer must include their name, as set out in their dealer’s licence, on all the means by which they identify themself in regard to their activities in relation to controlled drugs, including labels, orders, shipping documents, invoices and advertising",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.051",
+    "marginal_note": "Sale to another licensed dealer",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.051 A licensed dealer may sell or provide a controlled drug to another licensed dealer.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.052",
+    "marginal_note": "Sale to pharmacist",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.052\n(1) Subject to subsection (2), a licensed dealer may sell or provide a controlled drug to a pharmacist.\n(2) [Exception — pharmacist named in notice] A licensed dealer must not sell or provide to a pharmacist named in a notice issued under section G.03.017.2 the controlled drugs referred to in the notice unless the dealer has received a notice of retraction issued under section G.03.017.3.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.053",
+    "marginal_note": "Sale to practitioner",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.053\n(1) Subject to subsection (2), a licensed dealer may sell or provide a controlled drug to a practitioner.\n(2) [Exception — practitioner named in notice] A licensed dealer must not sell or provide to a practitioner who is named in a notice issued under section G.04.004.2 the controlled drugs referred to in the notice, unless the dealer has received a notice of retraction issued under section G.04.004.3.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.054",
+    "marginal_note": "Provision to hospital employee",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.054 A licensed dealer may provide a controlled drug to a hospital employee.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.055",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.055",
+    "marginal_note": "Sale to exempted person",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.055 A licensed dealer may sell or provide a controlled drug to a person who is exempted under section 56 of the Act with respect to the possession of that drug.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.055.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.056",
+    "marginal_note": "Sale to Minister",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.056 A licensed dealer may sell or provide a drug to the Minister.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.057",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.057",
+    "marginal_note": "Written order",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.057 A licensed dealer may sell or provide a controlled drug under any of sections G.02.051 to G.02.055 if\n(a) the dealer has received a written order that specifies the name and quantity of the drug to be supplied and is signed and dated\n(i) in the case of a drug to be provided to a hospital employee or a practitioner in a hospital, by the pharmacist in charge of the hospital’s pharmacy or by a practitioner authorized by the person in charge of the hospital to sign the order, and\n(ii) in any other case, by the person to whom the drug is to be sold or provided; and\n(b) the dealer has verified the signature, if it is unknown to them.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.057",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.057.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.058",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.058",
+    "marginal_note": "Verbal order",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.058\n(1) A licensed dealer may sell or provide a controlled drug listed in Part II or III of the schedule to this Part if\n(a) the dealer has received a verbal order that specifies the name and quantity of the drug to be supplied; and\n(b) in the case of the provision of the drug to a hospital employee or a practitioner in a hospital, the order has been placed by the pharmacist in charge of the hospital’s pharmacy or by a practitioner authorized by the person in charge of the hospital to place the order.\n(2) [Receipt] A licensed dealer that has received a verbal order from a pharmacist or practitioner must, within five working days after filling the order, obtain and keep a receipt that includes\n(a) the signature of the pharmacist or practitioner who received the controlled drug;\n(b) the date on which the pharmacist or practitioner received the controlled drug; and\n(c) the name and quantity of the controlled drug.\n(3) [No further sale without receipt] If the licensed dealer has not obtained the receipt within five working days, the dealer must not sell or provide a controlled drug to the pharmacist or practitioner in accordance with a further verbal order received from them until after obtaining the receipt.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.058",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.058.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.059",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.059",
+    "marginal_note": "Anticipated multiple sales",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.02.059\n(1) A licensed dealer may sell or provide a controlled drug more than once in respect of one order if the order indicates\n(a) the number of sales or provisions, not exceeding four;\n(b) the specific quantity for each sale or provision; and\n(c) the intervals between each sale or provision.\n(2) [Multiple sales — insufficient stock] A licensed dealer may sell or provide a controlled drug more than once in respect of one order if, at the time of receipt of the order, the dealer temporarily does not have in stock the quantity of the drug ordered, in which case the dealer may sell or provide against the order the quantity of the drug that the dealer has available and deliver the balance later.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.059",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.059.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.060",
+    "marginal_note": "Packaging — sale and provision",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Packaging and Transportation",
+    "text": "G.02.060\n(1) A licensed dealer that sells or provides a controlled drug must securely package it in its immediate container, which must be sealed in such a manner that the container cannot be opened without breaking the seal.\n(2) [Packaging — transport and export] A licensed dealer that transports or exports a controlled drug must ensure that its package is sealed in such a manner that the package cannot be opened without breaking the seal.\n(3) [Exception] Subsection (1) does not apply to a test kit that contains a controlled drug and that has a registration number.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.061",
+    "marginal_note": "Transport",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Packaging and Transportation",
+    "text": "G.02.061\n(1) A licensed dealer must, in taking delivery of a controlled drug that they have imported or in making delivery of a controlled drug,\n(a) take any measures that are necessary to ensure the security of the drug while it is being transported;\n(b) subject to subsection (2), use a method of transportation that permits an accurate record to be kept of all handling of the drug as well as the signatures of every person handling it until it is delivered to the consignee;\n(c) in the case of an imported drug, transport it directly to the site specified in their licence after it is released under the Customs Act; and\n(d) in the case of a drug to be exported, transport it directly from the site specified in their licence to the customs office where it will be exported.\n(2) [Exception] A licensed dealer may have a preparation transported by a common carrier.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.062",
+    "marginal_note": "Protective measures",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "G.02.062 A licensed dealer must take any measures that are necessary to ensure the security of any controlled drug in their possession and any licence or permit in their possession.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.063",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.063",
+    "marginal_note": "Theft or loss — licence and permit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "G.02.063 A licensed dealer that becomes aware of a theft or loss of their licence or permit must provide a written report to the Minister within 72 hours after becoming aware of it.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.063",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.063.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.064",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.064",
+    "marginal_note": "Theft or unexplainable loss — controlled drug",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "G.02.064 A licensed dealer that becomes aware of a theft of a controlled drug or of a loss of a controlled drug that cannot be explained on the basis of normally accepted business activities must\n(a) provide a written report to a member of a police force within 24 hours after becoming aware of the theft or loss; and\n(b) provide a written report to the Minister within 72 hours after becoming aware of the theft or loss and include a confirmation that the report required under paragraph (a) has been provided.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.064",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.064.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.065",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.065",
+    "marginal_note": "Suspicious transaction",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "G.02.065\n(1) A licensed dealer must provide a written report containing the following information to the Minister within 72 hours after becoming aware of a transaction occurring in the course of their activities that they have reasonable grounds to suspect may be related to the diversion of a controlled drug to an illicit market or use:\n(a) their name, municipal address, telephone number and, if the licensed dealer is a corporation, the position held by the individual making the report;\n(b) the name and municipal address of the other party to the transaction;\n(c) details of the transaction, including its date and time, its type, the name and quantity of the controlled drug and, in the case of a product or compound, the quantity of every controlled drug that it contains;\n(d) in the case of a product that contains the controlled drug, other than a test kit, the drug identification number that is assigned to the product under section C.01.014.2; and\n(e) a detailed description of the reasons for those suspicions.\n(2) [Good faith] No civil proceedings lie against a licensed dealer for having provided the report in good faith.\n(3) [Non-disclosure] A licensed dealer must not disclose that they have provided the report or disclose details of it, with the intent to prejudice a criminal investigation, whether or not a criminal investigation has begun.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.065",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.065.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.066",
+    "marginal_note": "Partial protection against self-incrimination",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "G.02.066 A report made under any of sections G.02.063 to G.02.065, or any evidence derived from it, is not to be used or received to incriminate the licensed dealer in any criminal proceeding against them other than a prosecution under section 132, 136 or 137 of the Criminal Code.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.067",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.067",
+    "marginal_note": "Destruction at site",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Destruction of Controlled Drugs",
+    "text": "G.02.067 A licensed dealer that intends to destroy a controlled drug at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the destruction occurs in the presence of two of the following persons, at least one of whom must be a person referred to in subparagraph (i):\n(i) the senior person in charge, the qualified person in charge or an alternate qualified person in charge, and\n(ii) a person who works for or provides services to the licensed dealer and holds a senior position;\n(c) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(d) as soon as the destruction is completed, the person who carried out the destruction and each of the two persons referred to in paragraph (b) who were present at the destruction sign and date a joint declaration attesting that the controlled drug was completely destroyed, to which each signatory must add their name in printed letters.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.067",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.067.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.068",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.068",
+    "marginal_note": "Destruction elsewhere than at site",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Destruction of Controlled Drugs",
+    "text": "G.02.068 A licensed dealer that intends to destroy a controlled drug elsewhere than at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the licensed dealer takes any measures that are necessary to ensure the security of the controlled drug while it is being transported in order to prevent its diversion to an illicit market or use;\n(c) the destruction is carried out by a person working for a business that specializes in the destruction of dangerous goods and in the presence of another person working for that business;\n(d) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(e) as soon as the destruction is completed, the person who carried out the destruction provides the licensed dealer with a dated declaration attesting that the controlled drug was completely destroyed and containing\n(i) the municipal address of the place of destruction,\n(ii) the name and quantity of the controlled drug and, if applicable, the brand name and quantity of the product containing it or the name and quantity of the compound containing it,\n(iii) the method of destruction,\n(iv) the date of destruction, and\n(v) the names in printed letters and signatures of that person and the other person who was present at the destruction.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.068",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.068.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.069",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.069",
+    "marginal_note": "Application for prior approval",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Destruction of Controlled Drugs",
+    "text": "G.02.069\n(1) A licensed dealer must submit to the Minister an application that contains the following information in order to obtain the Minister’s prior approval to destroy a controlled drug:\n(a) their name, municipal address and dealer’s licence number;\n(b) the proposed date of destruction;\n(c) the municipal address of the place of destruction;\n(d) a brief description of the method of destruction;\n(e) if the destruction is to be carried out at the site specified in the dealer’s licence, the names of the persons proposed for the purpose of paragraph G.02.067(b) and information establishing that they meet the conditions of that paragraph;\n(f) the name of the controlled drug and, if applicable, the brand name of the product containing it or the name of the compound containing it; and\n(g) the form and quantity of the controlled drug or the product or compound containing it and, if applicable, the strength per unit of the controlled drug in the product or compound, the number of units per package and the number of packages.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that\n(i) the proposed method of destruction complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction, and\n(ii) all of the information submitted in support of the application is correct and complete to the best of the signatory’s knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.069",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.069.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.070",
+    "marginal_note": "Approval",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Destruction of Controlled Drugs",
+    "text": "G.02.070 On completion of the review of the approval application, the Minister must approve the destruction of the controlled drug unless\n(a) in the case of a destruction that is to be carried out at the site specified in the dealer’s licence, the persons proposed for the purpose of paragraph G.02.067(b) do not meet the conditions of that paragraph;\n(b) the Minister has reasonable grounds to believe that the controlled drug would not be destroyed;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the approval application;\n(d) the controlled drug or a portion of it is required for the purposes of a criminal or administrative investigation or a preliminary inquiry, trial or other proceeding under any Act or its regulations; or\n(e) the Minister has reasonable grounds to believe that the approval would likely create a risk to public health or safety, including the risk of the controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.071",
+    "marginal_note": "Method of recording information",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.071 A licensed dealer must record any information that they are required to record under this Part using a method that permits an audit of it to be made at any time.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.072",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.072",
+    "marginal_note": "Information — general",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.072 A licensed dealer must record the following information:\n(a) the name, form and quantity of any controlled drug that the dealer orders, the name of the person who placed the order on the dealer’s behalf and the date of the order;\n(b) the name, form and quantity of any controlled drug that the dealer receives, the name and municipal address of the person who sold or provided it and the date on which it was received;\n(c) in the case of a controlled drug that the dealer sells or provides,\n(i) the brand name of the product or the name of the compound containing the controlled drug and the name of the controlled drug,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any,\n(iii) the form and quantity of the controlled drug and, if applicable, the strength per unit of the controlled drug in the product or compound, the number of units per package and the number of packages,\n(iv) the name and municipal address of the person to whom it was sold or provided, and\n(v) the date on which it was sold or provided;\n(d) the name, form and quantity of any controlled drug that the dealer manufactures or assembles and the date on which it was placed in stock and, if applicable, the strength per unit of the controlled drug in the product or compound, the number of units per package and the number of packages;\n(e) the name and quantity of any controlled drug that the dealer uses in the manufacturing or assembling of a product or compound, as well as the brand name and quantity of the product or the name and quantity of the compound, and the date on which the product or compound was placed in stock;\n(f) the name, form and quantity of any controlled drug in stock at the end of each month;\n(g) the name, form and quantity of any controlled drug that the dealer delivers, transports or sends, the name and municipal address of the consignee and the date on which it was delivered, transported or sent;\n(h) the name, form and quantity of any controlled drug that the dealer imports, the date on which it was imported, the name and municipal address of the exporter, the country of exportation and any country of transit or transhipment; and\n(i) the name, form and quantity of any controlled drug that the dealer exports, the date on which it was exported, the name and municipal address of the importer, the country of final destination and any country of transit or transhipment.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.072",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.072.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.073",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.073",
+    "marginal_note": "Verbal order",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.073 A licensed dealer that receives a verbal order for a controlled drug listed in Part II or III of the schedule to this Part and sells or provides it to a pharmacist, practitioner or hospital employee must immediately record\n(a) the name of the person who placed the order;\n(b) the date on which the order was received; and\n(c) the name of the person recording the order.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.073",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.073.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.074",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.074",
+    "marginal_note": "Explainable loss of controlled drug",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.074 A licensed dealer that becomes aware of a loss of a controlled drug that can be explained on the basis of normally accepted business activities must record the following information:\n(a) the name of the lost controlled drug and, if applicable, the brand name of the product or the name of the compound containing it;\n(b) the form and quantity of the controlled drug and, if applicable, the form of the product or compound containing it, the strength per unit of the controlled drug in the product or compound, the number of units per package and the number of packages;\n(c) the date on which the dealer became aware of the loss; and\n(d) the explanation for the loss.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.074",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.074.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.075",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.075",
+    "marginal_note": "Destruction",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.075 A licensed dealer must record the following information concerning any controlled drug that they destroy at the site specified in their licence:\n(a) the municipal address of the place of destruction;\n(b) the name, form and quantity of the controlled drug and, if applicable, the brand name and quantity of the product containing the drug or the name and quantity of the compound containing the drug;\n(c) the method of destruction; and\n(d) the date of destruction.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.075",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.075.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.076",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.076",
+    "marginal_note": "Annual report",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.076\n(1) Subject to subsections (2) and (3), a licensed dealer must provide to the Minister, within three months after the end of each calendar year, an annual report that contains\n(a) the name, form and total quantity of each controlled drug that they receive, produce, sell, provide, import, export or destroy during the calendar year, as well as the name and total quantity of each controlled drug that they use to manufacture or assemble a product or compound;\n(b) the name, form and quantity of each controlled drug in physical inventory taken at the site specified in their licence at the end of the calendar year; and\n(c) the name, form and quantity of any controlled drug that has been lost or stolen in the course of conducting activities during the calendar year.\n(2) [Non-renewal or revocation within first three months] If a licensed dealer’s licence expires without being renewed or is revoked during the first three months of a calendar year, the dealer must provide to the Minister\n(a) within three months after the end of the preceding calendar year, the annual report in respect of that year; and\n(b) within three months after the expiry or revocation, a report in respect of the portion of the current calendar year during which the licence was valid that contains the information referred to in subsection (1), in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.\n(3) [Non-renewal or revocation after third month] If a licensed dealer’s licence expires without being renewed or is revoked after the first three months of a calendar year, the dealer must provide to the Minister, within three months after the expiry or revocation, a report in respect of the portion of the calendar year during which the licence was valid that contains the information referred to in subsection (1) for that period, in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.076",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.076.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.077",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.077",
+    "marginal_note": "Retention period",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.077 A licensed dealer and a former licensed dealer must keep any document containing the information that they are required to record under this Part, including every declaration and a copy of every report, for a period of two years following the day on which the last record is recorded in the document and in a manner that permits an audit of the document to be made at any time.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.077",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.077.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.078",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.078",
+    "marginal_note": "Location",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.078 The documents must be kept\n(a) in the case of a licensed dealer, at the site specified in their licence; and\n(b) in the case of a former licensed dealer, at a location in Canada.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.078",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.078.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.02.079",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.02.079",
+    "marginal_note": "Quality of documents",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 2 - Licensed Dealers",
+    "heading": "Documents",
+    "text": "G.02.079 The documents must be complete and readily retrievable and the information in them must be legible and indelible.",
+    "history": "SOR/2019-171, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.02.079",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.02.079.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.001",
+    "marginal_note": "General information",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Record of Controlled Drugs Received",
+    "text": "G.03.001\n(1) A pharmacist, on receipt of a controlled drug from a licensed dealer or from another pharmacist, shall keep a record of the name and quantity of the controlled drug received by them, the name and address of the person who sold or provided it and the date it was received.\n(2) [Record] The record of information referred to in subsection (1) shall be kept\n(a) in a manner that permits an audit to be made; and\n(b) subject to subsection (3), in a book, register or similar record maintained exclusively for controlled drugs.\n(3) [Exception] The record of information referred to in subsection (1) may, with respect to a controlled drug listed in Part II or III of the schedule to this Part, be kept in a form other than that specified in paragraph (2)(b).",
+    "history": "SOR/78-427, s. 5; SOR/85-550, s. 4; SOR/86-91, s. 2(F); SOR/90-261, s. 3(F); SOR/97-228, s. 12; SOR/2004-238, s. 13; SOR/2010-222, s. 14(E)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.002",
+    "marginal_note": "No sale without prescription",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.002 No pharmacist shall, except as otherwise provided in this Part, sell or provide a controlled drug to any person unless the pharmacist has first been provided with a prescription for it, and\n(a) if the prescription is in writing, it has been signed and dated by the practitioner issuing the same and the signature of the practitioner where not known to the pharmacist, has been verified by him; or\n(b) if the prescription is given verbally, the pharmacist has taken reasonable precaution to satisfy himself that the person giving the prescription is a practitioner.",
+    "history": "SOR/2004-238, s. 14",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.002.1",
+    "marginal_note": "Prohibition — pharmacist or practitioner named in notice",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.002.1 Subject to section G.03.002.2 and notwithstanding sections G.03.002, G.03.003 and G.03.005, no pharmacist shall\n(a) sell or provide a controlled drug, other than a preparation, to a pharmacist named in a notice given by the Minister under section G.03.017.2;\n(b) sell or provide a preparation to a pharmacist named in a notice given by the Minister under section G.03.017.2;\n(c) dispense, sell or provide a controlled drug, other than a preparation, to, or pursuant to a prescription or order given by, a practitioner named in a notice given by the Minister under section G.04.004.2; or\n(d) dispense, sell or provide a preparation to a practitioner or pursuant to a prescription or order given by a practitioner named in a notice given by the Minister under section G.04.004.2.",
+    "history": "SOR/2003-135, ss. 7, 8; SOR/2004-238, s. 15; SOR/2019-171, s. 4(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.002.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.002.2",
+    "marginal_note": "Exception — notice of retraction",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.002.2 Section G.03.002.1 does not apply to a pharmacist to whom the Minister has issued a notice of retraction of the notice\n(a) under section G.03.017.3, in respect of a pharmacist named in a notice issued by the Minister under section G.03.017.2; or\n(b) under section G.04.004.3, in respect of a practitioner named in a notice issued by the Minister under section G.04.004.2.",
+    "history": "SOR/2003-135, s. 4",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.002.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.002.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.003",
+    "marginal_note": "Sale to practitioner – order",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.003\n(1) A pharmacist may sell or provide a controlled drug to a practitioner for use in their practice\n(a) upon a written order, signed and dated by that practitioner, that has been verified if the signature of the practitioner is unknown to the pharmacist; or\n(b) upon a verbal order specifying the name and quantity of the drug if the pharmacist has taken reasonable precautions to satisfy themself that the person making the order is a practitioner.\n(2) [Repealed, SOR/2019-171, s. 5]",
+    "history": "SOR/85-550, s. 5; SOR/2004-238, s. 16; SOR/2012-230, s. 11; SOR/2019-171, s. 5",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.004",
+    "marginal_note": "Prescription file",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.004 A pharmacist shall, in respect of controlled drugs sold or provided to a practitioner under section G.03.003, keep in a special prescription file a record showing the date, the name and address of the practitioner, and the quantity and kind of controlled drug sold or provided.",
+    "history": "SOR/2004-238, s. 17",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.005",
+    "marginal_note": "Provision to hospital",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.005 A pharmacist may provide a controlled drug to a hospital employee or to a practitioner in a hospital on receipt of a written order signed and dated by the pharmacist in charge of the hospital’s pharmacy or by a practitioner authorized by the person in charge of the hospital to sign the order, if the signature of that pharmacist or practitioner is known to the pharmacist or, if unknown, has been verified by the pharmacist.",
+    "history": "SOR/85-550, s. 6; SOR/2004-238, s. 18(E); SOR/2019-171, s. 6",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.006",
+    "marginal_note": "Refilling prescription",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Sale of Controlled Drugs",
+    "text": "G.03.006 A pharmacist shall not refill a prescription for a controlled drug unless\n(a) the practitioner, at the time that he issued the prescription, directed in writing, in the case of a controlled drug listed in Part I of the schedule to this Part, or directed in writing or orally, in the case of a controlled drug listed in Part II or III of the schedule to this Part, that the prescription be refilled, the number of times that it may be refilled and the dates for or the intervals between refills; and\n(b) the pharmacist keeps a record of each refilling of a prescription.",
+    "history": "SOR/78-427, s. 6; SOR/97-228, s. 13",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.007",
+    "marginal_note": "Written order or prescription",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Records",
+    "text": "G.03.007 If, in accordance with a written order or prescription, a pharmacist dispenses a controlled drug listed in Part I of the schedule to this Part, other than a preparation, the pharmacist must immediately enter in a book, register or similar record maintained for such purposes\n(a) their name or initials;\n(b) the name, initials and municipal address of the practitioner who issued the order or prescription;\n(c) the name and municipal address of the person named in the order or prescription;\n(d) the name, form and quantity of the controlled drug dispensed;\n(e) the date on which the controlled drug was dispensed; and\n(f) the number assigned to the order or prescription.",
+    "history": "SOR/78-427, s. 7; SOR/81-359, s. 1(F); SOR/97-228, s. 14; SOR/2004-238; s. 19; SOR/2019-171, s. 7",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.008",
+    "marginal_note": "Verbal order or prescription",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Records",
+    "text": "G.03.008 A pharmacist must, before dispensing a controlled drug in accordance with a verbal order or prescription, make a written record of it that sets out\n(a) their name or initials;\n(b) the name, initials and municipal address of the practitioner who issued the order or prescription;\n(c) the name and municipal address of the person named in the order or prescription;\n(d) the name, form and quantity of the controlled drug;\n(e) the directions for use given with the order or prescription;\n(f) the date on which the controlled drug was dispensed; and\n(g) the number assigned to the order or prescription.",
+    "history": "SOR/85-550, s. 7; SOR/2004-238, s. 20; SOR/2019-171, s. 7",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.009",
+    "marginal_note": "File by date and number",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Records",
+    "text": "G.03.009 A pharmacist must maintain a special prescription file in which are filed, in sequence as to date and number, all written orders and prescriptions for controlled drugs that they have dispensed and the written record of all controlled drugs that they have dispensed in accordance with a verbal order or prescription.",
+    "history": "SOR/2019-171, s. 7",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.010",
+    "marginal_note": "Retention period",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Records",
+    "text": "G.03.010 A pharmacist shall retain in his possession for a period of at least two years, any records which he is required to keep by this Part.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.011",
+    "marginal_note": "Providing information and assisting inspector",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "General Obligations of Pharmacist",
+    "text": "G.03.011 A pharmacist shall\n(a) furnish such information respecting the dealings of the pharmacist in any controlled drug in such form and at such times as the Minister may require;\n(b) make available and produce to an inspector upon request his special prescription file together with any books, records or documents which he is required to keep;\n(c) permit an inspector to make copies of or to take extracts from such files, books, records or documents; and\n(d) permit an inspector to check all stocks of controlled drugs on his premises.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.012",
+    "marginal_note": "Loss or theft — protective measures",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "General Obligations of Pharmacist",
+    "text": "G.03.012 A pharmacist shall take all reasonable steps that are necessary to protect controlled drugs on his premises or under his control against loss or theft.",
+    "history": "SOR/85-550, s. 8",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.013",
+    "marginal_note": "Loss or theft — report",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "General Obligations of Pharmacist",
+    "text": "G.03.013 A pharmacist shall report to the Minister any loss or theft of a controlled drug within 10 days of his discovery thereof.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.014",
+    "marginal_note": "Written order",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Return, Sale and Transfer",
+    "text": "G.03.014 A pharmacist may, upon receiving a written order for a controlled drug signed and dated by\n(a) the licensed dealer who sold or provided that drug to them, return that drug to that licensed dealer;\n(b) another pharmacist, sell or provide any quantity of that drug to that other pharmacist that is specified in the order as being required for emergency purposes;\n(c) the Minister, sell or provide to the Minister any quantity of that drug, specified in the order, that is required by the Minister in connection with his or her duties; and\n(d) a person exempted under section 56 of the Act with respect to that controlled drug, sell or provide to that person any quantity of that drug that is specified in the order.",
+    "history": "SOR/81-359, s. 2; SOR/85-550, s. 9; SOR/99-125, s. 3; SOR/2004-238, s. 21; SOR/2014-260, s. 8(E); SOR/2018-69, s. 65; SOR/2019-171, s. 10",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.015",
+    "marginal_note": "Record",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Return, Sale and Transfer",
+    "text": "G.03.015 A pharmacist shall immediately after receiving, selling or providing a controlled drug under paragraph G.03.014(b) or (c) or subsection G.05.003(4) enter the details of the transaction in a book, register or other record maintained for the purpose of recording such transactions.",
+    "history": "SOR/85-550, s. 10; SOR/2004-238, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.016",
+    "marginal_note": "Notice to Minister",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Return, Sale and Transfer",
+    "text": "G.03.016 A pharmacist shall forthwith after removing, transporting or transferring a controlled drug from his place of business to any other place of business operated by him notify the Minister, setting out the details.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.017",
+    "marginal_note": "Contraventions by pharmacist",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Communication of Information by Minister to Licensing Authority",
+    "text": "G.03.017 The Minister must provide in writing any factual information about a pharmacist that has been obtained under the Act or this Part to the provincial professional licensing authority that is responsible for the authorization of the person to practise their profession\n(a) in the province in which the pharmacist is or was entitled to practise if\n(i) the authority submits to the Minister a written request that sets out the pharmacist’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting a lawful investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the pharmacist has\n(A) contravened a rule of conduct established by the authority,\n(B) been convicted of a designated substance offence, or\n(C) contravened this Part; or\n(b) in a province in which the pharmacist is not entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the pharmacist’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the pharmacist has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the pharmacist is practising in that province without being authorized to do so.",
+    "history": "SOR/86-881, s. 1; SOR/97-228, s. 15; SOR/2003-135, s. 5; SOR/2010-222, s. 15; SOR/2019-171, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.017.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.017.1",
+    "marginal_note": "Request by pharmacist",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.03.017.1 A pharmacist may make a written request to the Minister to send to the persons and authorities specified in subsection G.03.017.2(3) a notice, issued under section G.03.017.2, advising them that recipients of the notice must not sell or provide a controlled drug other than a preparation, a preparation, or both, to that pharmacist.",
+    "history": "SOR/2003-135, s. 5",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.017.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.017.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.017.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.017.2",
+    "marginal_note": "Notice by Minister",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.03.017.2\n(1) In the circumstances described in subsection (2), the Minister must send a notice to the persons and authorities specified in subsection (3) advising them that pharmacists practising in the notified pharmacies and licensed dealers must not sell or provide to the pharmacist named in the notice a controlled drug other than a preparation or a preparation.\n(2) [Circumstances requiring a notice] The notice must be sent if the pharmacist named in the notice has\n(a) made a request to the Minister in accordance with section G.03.017.1 to send the notice;\n(b) contravened a rule of conduct established by the provincial professional licensing authority of the province in which the pharmacist is practising and the authority has requested the Minister in writing to send the notice; or\n(c) been convicted of a designated substance offence or of a contravention of this Part.\n(3) [Recipients] The notice must be sent to\n(a) all licensed dealers;\n(b) all pharmacies within the province in which the pharmacist named in the notice is entitled to practice and is practising;\n(c) the provincial professional licensing authority of the province in which the pharmacist named in the notice is entitled to practise;\n(d) all pharmacies in an adjacent province in which an order from the pharmacist named in the notice may be filled; and\n(e) any provincial professional licensing authority in another province that has requested the Minister in writing to send the notice.\n(4) [Other circumstances] The Minister may send the notice described in subsection (1) to the persons and authorities specified in subsection (3) if the Minister has taken the measures specified in subsection (5) and has reasonable grounds to believe that the pharmacist named in the notice\n(a) has contravened a provision of the Act or this Part;\n(b) has, on more than one occasion, self-administered a controlled drug, other than a preparation, contrary to accepted pharmaceutical practice;\n(c) has, on more than one occasion, self-administered a preparation, contrary to accepted pharmaceutical practice;\n(d) has, on more than one occasion, provided or administered a controlled drug, other than a preparation, to a person who is a spouse, common-law partner, parent or child of the pharmacist, including a child adopted in fact, contrary to accepted pharmaceutical practice;\n(e) has, on more than one occasion, provided or administered a preparation to a person who is a spouse, common-law partner, parent or child of the pharmacist, including a child adopted in fact, contrary to accepted pharmaceutical practice; or\n(f) is unable to account for the quantity of controlled drug for which the pharmacist was responsible under this Part.\n(5) [Measures before sending notice] The measures that must be taken before sending the notice are that the Minister has\n(a) consulted with the provincial professional licensing authority of the province in which the pharmacist to whom the notice relates is entitled to practise;\n(b) given that pharmacist an opportunity to be heard; and\n(c) considered\n(i) the compliance history of the pharmacist in respect of the Act and its regulations, and\n(ii) whether the actions of the pharmacist pose a risk to public health or safety, including the risk of the controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/2003-135, s. 5; SOR/2010-222, ss. 16, 35(F); SOR/2019-171, s. 12",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.017.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.017.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.017.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.017.3",
+    "marginal_note": "Notice of retraction",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.03.017.3 The Minister must provide the licensed dealers, pharmacies and provincial professional licensing authorities who were sent a notice under subsection G.03.017.2(1) with a notice of retraction of that notice if\n(a) in the circumstance described in paragraph G.03.017.2(2)(a), the requirements set out in subparagraphs (b)(i) and (ii) have been met and one year has elapsed since the notice was sent by the Minister; or\n(b) in a circumstance described in any of paragraphs G.03.017.2(2)(b) and (c) and (4)(a) to (f), the pharmacist named in the notice has\n(i) requested in writing that a retraction of the notice be sent, and\n(ii) provided a letter from the provincial professional licensing authority of the province in which the pharmacist is entitled to practise, in which the authority consents to the retraction of the notice.",
+    "history": "SOR/2003-135, s. 5; SOR/2010-222, s. 17; SOR/2019-171, s. 12",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.017.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.017.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.03.017.4 and G.03.017.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.03.017.4 and G.03.017.5",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 3 - Pharmacists",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.03.017.4 and G.03.017.5 [Repealed, SOR/2003-135, s. 5]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.03.017.4 and G.03.017.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.03.017.4 and G.03.017.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.001",
+    "marginal_note": "Restriction",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Administration of Designated Drugs and Other Controlled Drugs",
+    "text": "G.04.001\n(1) Subject to subsections (2) and (3) and to an exemption granted under section 56 of the Act with respect to the administration of the controlled drug specified in the exemption, a practitioner must not administer a controlled drug to any person or animal.\n(2) [Conditions] A practitioner may administer a controlled drug, other than a designated drug, to a person or to an animal, if\n(a) that person or animal is under their professional treatment; and\n(b) the controlled drug is required for the condition for which that person or animal is receiving treatment.\n(3) [Purposes] A practitioner of medicine, dentistry or veterinary medicine or a nurse practitioner may administer a designated drug to a person or animal who is under their professional treatment if the designated drug is for the treatment of any of the following conditions:\n(a) in the case of persons,\n(i) narcolepsy,\n(ii) hyperkinetic disorders in children,\n(iii) epilepsy,\n(iv) parkinsonism, or\n(v) hypotensive states associated with anesthesia; or\n(b) in the case of animals, depression of cardiac and respiratory centres.\n(4) [Definitions] The following definitions apply in this section.\nadminister includes to prescribe, sell or provide a drug. (administrer)\ndesignated drug means any of the following controlled drugs:\n(a) amphetamine and its salts;\n(b) benzphetamine and its salts;\n(c) methamphetamine and its salts;\n(d) phenmetrazine and its salts; or\n(e) phendimetrazine and its salts. (drogue désignée)",
+    "history": "SOR/99-125, s. 4; SOR/2004-238, s. 23; SOR/2012-230, s. 12; SOR/2019-171, s. 13",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.002",
+    "marginal_note": "Record of controlled drugs sold or provided",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Records",
+    "text": "G.04.002\n(1) A practitioner who sells or provides a controlled drug to a person for self-administration or for administration to an animal shall, whether or not the practitioner charges for the drug, keep a record showing the name and quantity of the controlled drug sold or provided, the name and address of the person to whom it was sold or provided and the date on which it was sold or provided if the quantity of the controlled drug exceeds\n(a) three times the maximum daily dosage recommended by the manufacturer or assembler of the controlled drug; or\n(b) three times the generally recognized maximum daily therapeutic dosage for that controlled drug if the manufacturer or assembler has not recommended a maximum daily dosage.\n(2) [Accessibility of record] A practitioner who is required by this section to keep a record shall keep the record in a place, form and manner that will permit an inspector readily to examine and obtain information from it.",
+    "history": "SOR/88-482, s. 4(F); SOR/2004-238, s. 24; SOR/2019-171, s. 14",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.002A",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.002A",
+    "marginal_note": "Requirements",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "General Obligations of Practitioner",
+    "text": "G.04.002A A practitioner shall\n(a) furnish to the Minister on request such information respecting\n(i) the use by the practitioner of controlled drugs received — including the administering, selling or providing of the drugs to a person — , and\n(ii) the prescriptions for controlled drugs issued by the practitioner,\nas the Minister may require;\n(b) produce to an inspector on request any records that these Regulations require the practitioner to keep;\n(c) permit an inspector to make copies of such records or to take extracts therefrom;\n(d) permit an inspector to check all stocks of controlled drugs on the practitioner’s premises;\n(e) retain in his possession for at least two years any record that these Regulations require him to keep;\n(f) take adequate steps to protect controlled drugs in his possession from loss or theft; and\n(g) report to the Minister any loss or theft of a controlled drug within 10 days of the practitioner’s discovery of the loss or theft.",
+    "history": "SOR/2004-238, s. 25",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.002A",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.002A.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.003",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "General Obligations of Practitioner",
+    "text": "G.04.003 [Repealed, SOR/2010-222, s. 18]",
+    "history": "",
+    "last_amended": "2010-10-21",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.004",
+    "marginal_note": "Contraventions by practitioner",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Communication of Information by Minister to Licensing Authority",
+    "text": "G.04.004 The Minister must provide in writing any factual information about a practitioner that has been obtained under the Act or this Part to the provincial professional licensing authority responsible for the registration and authorization of the person to practise their profession\n(a) in the province in which the practitioner is or was registered and entitled to practise if\n(i) the authority submits to the Minister a written request that sets out the practitioner’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting a lawful investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the practitioner has\n(A) contravened a rule of conduct established by the authority,\n(B) been convicted of a designated substance offence, or\n(C) contravened this Part; or\n(b) in a province in which the practitioner is not registered and entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the practitioner’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the practitioner has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the practitioner is practising in that province without being authorized to do so.",
+    "history": "SOR/86-881, s. 2; SOR/97-228, s. 17; SOR/2003-135, s. 6; SOR/2010-222, s. 19; SOR/2019-171, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.004.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.004.1",
+    "marginal_note": "Request by practitioner",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.04.004.1 A practitioner may make a written request to the Minister to send to licensed dealers and pharmacies a notice, issued under section G.04.004.2, advising them of one or more of the following requirements:\n(a) recipients of the notice must not sell or provide a controlled drug, other than a preparation, to that practitioner;\n(b) recipients of the notice must not sell or provide a preparation to that practitioner;\n(c) pharmacists practising in the notified pharmacies must not fill a prescription or order for a controlled drug, other than a preparation, from that practitioner; and\n(d) pharmacists practising in the notified pharmacies must not fill a prescription or order for a preparation from that practitioner.",
+    "history": "SOR/2003-135, s. 6",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.004.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.004.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.004.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.004.2",
+    "marginal_note": "Notice by Minister",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.04.004.2\n(1) In the circumstances described in subsection (2), the Minister must send a notice to the persons and authorities specified in subsection (3) advising them that\n(a) pharmacists practising in the notified pharmacies and licensed dealers must not sell or provide to the practitioner named in the notice a controlled drug other than a preparation or a preparation;\n(b) pharmacists practising in the notified pharmacies must not fill a prescription or order from the practitioner named in the notice for a controlled drug other than a preparation or a preparation; or\n(c) the prohibitions in both paragraphs (a) and (b) apply with respect to the practitioner named in the notice.\n(2) [Circumstances requiring a notice] The notice must be sent if the practitioner named in the notice has\n(a) made a request to the Minister in accordance with section G.04.004.1 to send the notice;\n(b) contravened a rule of conduct established by the provincial professional licensing authority of the province in which the practitioner is practising and the authority has requested the Minister in writing to issue the notice; or\n(c) been convicted of a designated substance offence or of a contravention of this Part.\n(3) [Recipients] The notice must be sent to\n(a) all licensed dealers;\n(b) all pharmacies within the province in which the practitioner named in the notice is registeredand entitled to practice and is practising;\n(c) the provincial professional licensing authority of the province in which the practitioner named in the notice is registered and entitled to practise;\n(d) all pharmacies in an adjacent province in which a prescription or order from the practitioner named in the notice may be filled; and\n(e) any provincial professional licensing authority in another province that has requested the Minister in writing to send the notice; and\n(4) [Other circumstances] The Minister may send the notice described in subsection (1) to the persons and authorities specified in subsection (3) if the Minister has taken the measures specified in subsection (5) and has reasonable grounds to believe that the practitioner named in the notice\n(a) has contravened a provision of the Act or this Part;\n(b) has, on more than one occasion, self-administered a controlled drug, other than a preparation, under a self-directed prescription or order or, in the absence of a prescription or order, contrary to accepted professional practice;\n(c) has, on more than one occasion, self-administered a preparation, under a self-directed prescription or order or, in the absence of a prescription or order, contrary to accepted professional practice;\n(d) has, on more than one occasion, prescribed, provided or administered a controlled drug, other than a preparation, to a person who is a spouse, common-law partner, parent or child of the practitioner, including a child adopted in fact, contrary to accepted professional practice;\n(e) has, on more than one occasion, prescribed, provided or administered a preparation to a person who is a spouse, common-law partner, parent or child of the practitioner, including a child adopted in fact, contrary to accepted professional; or\n(f) is unable to account for the quantity of controlled drug for which the practitioner was responsible under this Part.\n(5) [Measures before sending notice] The measures that must be taken before sending the notice are that the Minister has\n(a) consulted with the provincial professional licensing authority of the province in which the practitioner to whom the notice relates is registered and entitled to practise;\n(b) given that practitioner an opportunity to be heard\n(c) considered\n(i) the compliance history of the practitioner in respect of the Act and its regulations, and\n(ii) whether the actions of the practitioner pose a risk to public health or safety, including the risk of the controlled drug being diverted to an illicit market or use.",
+    "history": "SOR/2003-135, s. 6; SOR/2010-222, ss. 20, 35(F); SOR/2019-171, s. 17",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.004.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.004.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.004.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.004.3",
+    "marginal_note": "Notice of retraction",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.04.004.3 The Minister must provide the licensed dealers, pharmacies and provincial professional licensing authorities who were sent a notice under subsection G.04.004.2(1) with a notice of retraction of that notice if\n(a) in the circumstance described in paragraph G.04.004.2(2)(a), the requirements set out in subparagraphs (b)(i) and (ii) have been met and one year has elapsed since the notice was sent by the Minister; or\n(b) in a circumstance described in any of paragraphs G.04.004.2(2)(b) and (c) and (4)(a) to (f), the practitioner named in the notice has\n(i) requested in writing that a retraction of the notice be sent, and\n(ii) provided a letter from the provincial professional licensing authority of the province in which the practitioner is registered and entitled to practise, in which the authority consents to the retraction of the notice.",
+    "history": "SOR/88-482, s. 5(F); SOR/2003-135, s. 6; SOR/2010-222, s. 21; SOR/2019-171, s. 17",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.004.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.004.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.04.004.4 and G.04.004.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.04.004.4 and G.04.004.5",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 4 - Practitioners",
+    "heading": "Notice of Prohibition of Sale",
+    "text": "G.04.004.4 and G.04.004.5 [Repealed, SOR/2003-135, s. 6]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.04.004.4 and G.04.004.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.04.004.4 and G.04.004.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.05.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.05.001",
+    "marginal_note": "Record — controlled drugs",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 5 - Hospitals",
+    "heading": "DIVISION 5 - Hospitals",
+    "text": "G.05.001\n(1) A person who is in charge of a hospital shall keep or cause to be kept a record of the following information:\n(a) the name and quantity of any controlled drug received for the hospital by a hospital employee or a practitioner in the hospital;\n(b) the name and address of the person from whom any controlled drug was received and the date on which it was received;\n(c) the name and quantity of any controlled drug used in the making or assembling of a product or compound containing that controlled drug, the name and quantity of the product or compound made or assembled and the date on which the product or compound was placed in stock;\n(c.1) the name and quantity of any controlled drug produced and the date on which it was placed in stock;\n(d) the name of the patient for whom a controlled drug was dispensed;\n(e) the name of the practitioner ordering or prescribing a controlled drug; and\n(f) the date on which a controlled drug was ordered or prescribed and the form and quantity thereof.\n(2) [Record keeping] Subject to subsections (3) and (4), the record of information referred to in subsection (1) shall be kept\n(a) in a manner that permits an audit to be made;\n(b) in a book, register or similar record maintained exclusively for controlled drugs; and\n(c) for a period of at least two years.\n(3) [Exception — preparation] The information referred to in paragraphs (1)(d) to (f) may, with respect to a preparation, be kept in a form other than that specified in paragraph (2)(b).\n(4) [Exception — Part II or III of schedule] The information referred to in subsection (1) may, with respect to a controlled drug listed in Part II or III of the schedule to this Part, be kept in a form other than that specified in paragraph (2)(b).",
+    "history": "SOR/78-427, s. 8; SOR/85-550, s. 11; SOR/88-482, s. 6; SOR/97-228, s. 18; SOR/2004-238, s. 27; SOR/2019-171, s. 18(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.05.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.05.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.05.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.05.002",
+    "marginal_note": "Providing information and assisting inspector",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 5 - Hospitals",
+    "heading": "DIVISION 5 - Hospitals",
+    "text": "G.05.002 A person who is in charge of a hospital shall\n(a) furnish such information respecting the use of controlled drugs therein, in such form and at such times as the Minister may require;\n(b) produce to an inspector any books, records or documents required by these Regulations to be kept;\n(c) permit an inspector to make copies thereof or take extracts from such books, records and documents; and\n(d) permit an inspector to check all stocks of controlled drugs in the hospital.",
+    "history": "SOR/2019-171, s. 25(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.05.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.05.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.05.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.05.003",
+    "marginal_note": "Selling, providing or administering controlled drug",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 5 - Hospitals",
+    "heading": "DIVISION 5 - Hospitals",
+    "text": "G.05.003\n(1) No person in charge of a hospital shall permit a controlled drug to be sold, provided or administered except in accordance with this section.\n(2) [Prescription or written order] On receipt of a prescription or a written order signed and dated by a practitioner, the person in charge of a hospital may permit a controlled drug to be administered to a person or an animal under treatment as an in-patient or out-patient of the hospital, or to be sold or provided to the person or to the person in charge of the animal.\n(3) [Emergency — other hospital] Subject to subsection (6), the person in charge of a hospital may permit a controlled drug to be provided, for emergency purposes, to a hospital employee or a practitioner in another hospital on receipt of a written order signed and dated by a pharmacist in the other hospital or a practitioner authorized by the person in charge of the other hospital to sign the order.\n(4) [Emergency — pharmacist] Subject to subsection (6), the person in charge of a hospital may permit a controlled drug to be sold or provided, for emergency purposes, to a pharmacist on receipt of a written order signed and dated by the pharmacist.\n(5) [Research purposes] The person in charge of a hospital may permit a controlled drug to be provided to a person employed in a research laboratory in that hospital for the purpose of research.\n(6) [Signature] No person in charge of a hospital shall permit a controlled drug to be sold or provided under subsection (3) or (4) unless the signature of the pharmacist in the other hospital or of the practitioner authorized by the person in charge of the other hospital to sign an order is known to the person who sells or provides the controlled drug or has been verified.",
+    "history": "SOR/85-550, s. 12; SOR/88-482, s. 7; SOR/2004-238, s. 28; SOR/2010-222, s. 22(F); SOR/2019-171, s. 19(F); SOR/2019-171, s. 25(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.05.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.05.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.05.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.05.004",
+    "marginal_note": "Loss or theft",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 5 - Hospitals",
+    "heading": "DIVISION 5 - Hospitals",
+    "text": "G.05.004 A person who is in charge of a hospital shall take all steps necessary to protect controlled drugs in the hospital against loss or theft and shall report to the Minister any loss or theft of a controlled drug within 10 days of his discovery thereof.",
+    "history": "SOR/78-427, s. 9",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.05.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.05.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.001",
+    "marginal_note": "Labelling — drug dispensed in accordance with prescription",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.001 In the case of a controlled drug that is dispensed by a pharmacist in accordance with a prescription, section C.01.004 does not apply but the label of the package in which the controlled drug is contained must include the following:\n(a) the name and municipal address of the pharmacy or pharmacist;\n(b) the date and number of the prescription;\n(c) the name of the person for whom the controlled drug is dispensed;\n(d) the name of the practitioner;\n(e) directions for use; and\n(f) any other information that the prescription requires be shown on the label.",
+    "history": "SOR/99-125, s. 5; SOR/2004-238, s. 29; SOR/2018-69, ss. 67, 69; SOR/2019-171, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.002",
+    "marginal_note": "Labelling — test kit",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.002 Section C.01.004 does not apply to a test kit that contains a controlled drug and that has a registration number.",
+    "history": "SOR/85-550, s. 13; SOR/88-482, s. 8(F); SOR/99-125, s. 6; SOR/2019-171, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.002.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.002.1",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.002.1 [Repealed, SOR/2019-171, s. 20]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.002.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.002.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.002.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.002.2",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.002.2 [Repealed, SOR/2019-171, s. 20]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.002.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.002.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.002.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.002.3",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.002.3 [Repealed, SOR/2019-171, s. 20]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.002.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.002.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.002.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.002.4",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.002.4 [Repealed, SOR/2019-171, s. 20]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.002.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.002.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.003",
+    "marginal_note": "Identification or analysis of controlled drug",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.003\n(1) Despite anything in this Part, a person may, for the purpose of identification or analysis of a controlled drug, provide or deliver the drug to\n(a) a practitioner of medicine; or\n(b) an agent or mandatary of a practitioner of medicine, if the agent or mandatary is exempted under section 56 of the Act with respect to the possession of that drug for that purpose.\n(2) [Agent or mandatary of practitioner of medicine] An agent or mandatary of a practitioner of medicine who receives the controlled drug must immediately provide or deliver it to\n(a) the practitioner; or\n(b) the Minister.\n(3) [Practitioner of medicine] A practitioner of medicine who receives the controlled drug must immediately provide or deliver it\n(a) for the purpose of its identification or analysis, to a person exempted under section 56 of the Act with respect to the possession of that drug for that purpose; or\n(b) to the Minister.",
+    "history": "SOR/2019-171, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.004",
+    "marginal_note": "Advertising",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.004 It is prohibited to\n(a) advertise a controlled drug to the general public; or\n(b) publish any written advertisement respecting a controlled drug unless that advertisement displays the following symbol in a clear and conspicuous colour and size in the upper left quarter of its first page:The symbol consists of a diamond shape outline in which an uppercase letter C is centred.",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.005",
+    "marginal_note": "Record keeping — specific cases",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.005 Every person who is exempted under section 56 of the Act with respect to the possession or administration of a controlled drug and every practitioner of medicine who has received a controlled drug under subsection G.06.003(1) or (2) and every agent or mandatary of a practitioner of medicine who has received a controlled drug under subsection G.06.003(1) must\n(a) keep a record of the following information for a two-year period beginning on the day on which the record is made:\n(i) the name and quantity of any controlled drug purchased or received by them and the date on which it was purchased or received,\n(ii) the name and address of the person from whom the controlled drug was purchased or received, and\n(iii) details of the use of the controlled drug;\n(b) provide any information respecting those controlled drugs that the Minister may require; and\n(c) permit access to the records required to be kept by this Part.",
+    "history": "SOR/2019-171, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.006",
+    "marginal_note": "Communication of information by Minister to nursing statutory body",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.006\n(1) The Minister may provide to a nursing statutory body any information concerning any member of that body that has been obtained under this Part, the Act or the Food and Drugs Act.\n(2) [Non-application] Subsection (1) does not apply to a nurse practitioner.\n(3) [Definitions] The following definitions apply in this section.\nmember means any person who is authorized by a nursing statutory body to practice nursing. (membre)\nnursing statutory body means any provincial professional licensing authority that, in accordance with the laws of that province, authorizes a person to practise nursing. (organisme régissant la profession d’infirmier)",
+    "history": "SOR/2019-171, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.06.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.06.007",
+    "marginal_note": "Notification of application for order of restoration",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.06.007\n(1) For the purpose of subsection 24(1) of the Act, notification of an application for an order of restoration must be given in writing to the Attorney General by registered mail and be mailed not less than 15 days before the date on which the application is to be made to a justice.\n(2) [Content of notification] The notification must specify\n(a) the name of the justice to whom the application is to be made;\n(b) the time and place at which the application is to be heard;\n(c) details concerning the controlled drug or other thing in respect of which the application is to be made; and\n(d) the evidence on which the applicant intends to rely to establish that they are entitled to possession of the controlled drug or other thing referred to in paragraph (c).",
+    "history": "SOR/2019-171, s. 20",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.06.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.06.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.07.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.07.001",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.07.001 [Repealed, SOR/2019-171, s. 20]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.07.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.07.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sG.07.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "G.07.002",
+    "marginal_note": "",
+    "part": "PART G - Controlled Drugs",
+    "division": "DIVISION 6 - General",
+    "heading": "DIVISION 6 - General",
+    "text": "G.07.002 [Repealed, SOR/2019-171, s. 20]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. G.07.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-G.07.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.001",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.001",
+    "marginal_note": "Definitions",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Definitions",
+    "text": "J.01.001 The following definitions apply in this Part.\nAct means the Controlled Drugs and Substances Act. (Loi)\ncompetent authority means a public authority of a foreign country that is authorized under the laws of the country to approve the importation or exportation of restricted drugs into or from the country. (autorité compétente)\ncompound includes a preparation. (composé)\ndesignated criminal offence means\n(a) an offence involving the financing of terrorism against any of sections 83.02 to 83.04 of the Criminal Code;\n(b) an offence involving fraud against any of sections 380 to 382 of the Criminal Code;\n(c) the offence of laundering proceeds of crime against section 462.31 of the Criminal Code;\n(d) an offence involving a criminal organization against any of sections 467.11 to 467.13 of the Criminal Code; or\n(e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (d). (infraction désignée en matière criminelle)\ndestroy, in respect of a restricted drug, means to alter or denature it to such an extent that its consumption is rendered impossible or improbable. (destruction)\nhospital means a facility that is\n(a) licensed, approved or designated by a province in accordance with the laws of the province to provide care or treatment to persons or animals suffering from any form of disease or illness; or\n(b) owned or operated by the Government of Canada or the government of a province and that provides health services. (hôpital)\ninstitution means any institution engaged in research on drugs and includes a hospital, a university in Canada or a department or agency of the Government of Canada or of a government of a province or any part of them. (établissement)\ninternational obligation means an obligation in respect of a restricted drug set out in a convention, treaty or other multilateral or bilateral instrument that Canada has ratified or to which Canada adheres. (obligation internationale)\nlabel has the same meaning as in section 2 of the Food and Drugs Act. (étiquette)\nlicensed dealer means the holder of a licence issued under section J.01.015. (distributeur autorisé)\npackage includes anything in which a restricted drug is wholly or partly contained, placed or packed. (emballage)\npharmacist[Repealed, SOR/2021-271, s. 1]\nprescription[Repealed, SOR/2021-271, s. 1]\nproper name, in respect of a restricted drug, means the name in English or French that\n(a) is assigned to the drug in section C.01.002;\n(b) appears in bold face type for the drug in these Regulations and, if the drug is dispensed in a form other than that described in Part C, the name of the dispensing form; or\n(c) is assigned in any of the publications mentioned in Schedule B to the Food and Drugs Act in the case of a drug not included in paragraph (a) or (b). (nom propre)\nqualified investigator means, in respect of a restricted drug, a person whose use and possession of that drug are authorized by the Minister under subsection J.01.059(4) and who is\n(a) employed by or connected with an institution; or\n(b) engaged in clinical testing or laboratory research in an institution in respect of that drug. (chercheur compétent)\nqualified person in charge means the individual designated under subsection J.01.012(1). (responsable qualifié)\nrestricted drug means a controlled substance that is set out in the schedule to this Part. (drogue d’usage restreint)\nSecurity Directive means the Directive on Physical Security Requirements for Controlled Substances and Drugs Containing Cannabis, as amended from time to time and published by the Government of Canada on its website. (Directive en matière de sécurité)\nsenior person in charge means the individual designated under section J.01.011. (responsable principal)\ntest kit means a kit\n(a) that contains a restricted drug and a reagent system or buffering agent;\n(b) that is used during the course of a chemical or analytical procedure to test for the presence or quantity of a restricted drug for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; and\n(c) the contents of which are not intended or likely to be consumed by, or administered to, a person or an animal. (nécessaire d’essai)",
+    "history": "SOR/97-228, s. 22; SOR/2004-238, s. 31; SOR/2013-172, s. 1; SOR/2019-171, s. 22; SOR/2021-271, s. 1",
+    "last_amended": "2022-01-05",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.001.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.002",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.002",
+    "marginal_note": "Temporary accelerated scheduling",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "General",
+    "text": "J.01.002\n(1) The Minister may, by order, add to column 1 of Part III of the schedule to this Part any item or portion of an item listed in Schedule V to the Act for a period referred to in column 2 that is the same as that listed in Schedule V for that item.\n(2) [Deletion] The Minister may, by order, delete any item or portion of an item from column 1 of Part III of the schedule to this Part.\n(3) [Deletion — Schedule V to Act] An item or portion of an item listed in Part III of the schedule to this Part is deemed to be deleted on the day on which it is no longer listed in Schedule V to the Act.",
+    "history": "SOR/97-228, s. 23; SOR/99-125, s. 7; SOR/2010-222, s. 23; SOR/2015-210, s. 2; SOR/2018-85, s. 1; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.002",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.002.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.003",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.003",
+    "marginal_note": "Non-application — member of police force",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "General",
+    "text": "J.01.003 A member of a police force or a person acting under their direction and control who, in respect of the conduct of the member or person, is exempt from the application of subsection 4(2) or section 5, 6 or 7 of the Act by virtue of the Controlled Drugs and Substances Act (Police Enforcement) Regulations is, in respect of that conduct, exempt from the application of this Part.",
+    "history": "SOR/2004-238, s. 32; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.003",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.003.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.003.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.003.1",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "General",
+    "text": "J.01.003.1 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.003.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.003.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.003.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.003.2",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "General",
+    "text": "J.01.003.2 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.003.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.003.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.004",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.004",
+    "marginal_note": "Authorized persons",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Possession",
+    "text": "J.01.004\n(1) The following persons are authorized to possess a restricted drug listed in Part I of the schedule to this Part:\n(a) a licensed dealer;\n(b) a qualified investigator who possesses the drug for the purpose of conducting clinical testing or laboratory research in an institution;\n(c) an inspector, member of the Royal Canadian Mounted Police, police constable, peace officer, member of the technical or scientific staff of the Government of Canada, the government of a province or a university in Canada who possesses the drug in connection with their employment;\n(d) a person exempted under section 56 of the Act with respect to the possession of that drug; and\n(e) the Minister.\n(2) [Agent or mandatary] A person is authorized to possess a restricted drug listed in Part I of the schedule to this Part if they are acting as the agent or mandatary of a person referred to in paragraph (1)(a), (b), (d) or (e).\n(3) [Agent or mandatary — person referred to in paragraph (1)(c)] A person is authorized to possess a restricted drug listed in Part I of the schedule to this Part if they\n(a) are acting as the agent or mandatary of a person who they have reasonable grounds to believe is a person referred to in paragraph (1)(c); and\n(b) possess the restricted drug for the purpose of assisting that person in the administration or enforcement of an Act or regulation.",
+    "history": "SOR/2019-171, s. 22; SOR/2021-271, s. 2",
+    "last_amended": "2022-01-05",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.004",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.004.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.004.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.004.1",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Possession",
+    "text": "J.01.004.1 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.004.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.004.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.005",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.005",
+    "marginal_note": "Authorized activities",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.005 A person may sell, possess or otherwise deal in a test kit if the following conditions are met:\n(a) a registration number has been issued for the test kit under section J.01.007 and has not been cancelled under section J.01.008;\n(b) the test kit bears, on its external surface,\n(i) the name of the manufacturer,\n(ii) the trade name or trademark, and\n(iii) the registration number; and\n(c) the test kit will be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.005",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.005.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.006",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.006",
+    "marginal_note": "Application for registration number",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.006\n(1) The manufacturer of a test kit may obtain a registration number for it by submitting to the Minister an application containing\n(a) a detailed description of the design and construction of the test kit;\n(b) a detailed description of the restricted drug and other substances, if any, contained in the test kit, including the qualitative and quantitative composition of each component; and\n(c) a description of the proposed use of the test kit.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the person authorized by the applicant for that purpose; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information or document] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.006",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.006.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007",
+    "marginal_note": "Issuance of registration number",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007 On completion of the review of the application for a registration number, the Minister must issue a registration number for the test kit, preceded by the letters “TK”, if the Minister determines that the test kit will only be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose and that it contains\n(a) a restricted drug and an adulterating or denaturing agent that are combined in such a manner and in such a quantity, proportion or concentration that the preparation or mixture has no significant drug abuse potential; or\n(b) such small quantities or concentrations of any restricted drug as to have no significant drug abuse potential.",
+    "history": "SOR/2004-238, s. 33; SOR/2010-222, s. 25; SOR/2014-260, ss. 9, 16(F); SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.1",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.1 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.2",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.2 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.3",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.3 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.4",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.4 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.5",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.5",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.5 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.5.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.6",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.6",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.6 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.6.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.7",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.7",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.7 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.7.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.8",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.8",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.8 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.8.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.9",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.9",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.9 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.9.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.007.91",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.007.91",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.007.91 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.007.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.007.91.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.008",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.008",
+    "marginal_note": "Cancellation of registration number",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "J.01.008 The Minister must cancel the registration number for a test kit if\n(a) the test kit is removed from the market by the manufacturer;\n(b) the Minister has reasonable grounds to believe that the test kit is used or is likely to be used for any purpose other than a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; or\n(c) the Minister has reasonable grounds to believe that the cancellation is necessary to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.008",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.008.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.009",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.009",
+    "marginal_note": "General",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Authorized Activities",
+    "text": "J.01.009\n(1) A licensed dealer may produce, assemble, sell, provide, transport, send, deliver, import or export a restricted drug if they comply with this Part and the terms and conditions of their dealer’s licence and any permit issued under this Part.\n(2) [Qualified person in charge present] A licensed dealer may conduct an activity in relation to a restricted drug at their site only if the qualified person in charge or an alternate qualified person in charge is present at the site.\n(3) [Permit — import and export] A licensed dealer must obtain a permit to import or export a restricted drug.\n(4) [Possession for export] A licensed dealer may possess a restricted drug for the purpose of exporting it if they have obtained it in accordance with this Part.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.009",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.009.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.010",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.010",
+    "marginal_note": "Eligible persons",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "J.01.010 The following persons may apply for a dealer’s licence:\n(a) an individual who ordinarily resides in Canada;\n(b) a corporation that has its head office in Canada or operates a branch office in Canada; or\n(c) the holder of a position that includes responsibility for restricted drugs on behalf of the Government of Canada or of a government of a province, a police force, a hospital or a university in Canada.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.010",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.010.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.011",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.011",
+    "marginal_note": "Senior person in charge",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "J.01.011 An applicant for a dealer’s licence must designate only one individual as the senior person in charge, who has overall responsibility for management of the activities with respect to restricted drugs that are specified in the licence application. The applicant may designate themself if the applicant is an individual.",
+    "history": "SOR/2004-238, s. 34; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.011",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.011.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.012",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.012",
+    "marginal_note": "Qualified person in charge",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "J.01.012\n(1) An applicant for a dealer’s licence must designate only one individual as the qualified person in charge, who is responsible for supervising the activities with respect to restricted drugs that are specified in the licence application and for ensuring that those activities comply with this Part. The applicant may designate themself if the applicant is an individual.\n(2) [Alternate qualified person in charge] An applicant for a dealer’s licence may designate an individual as an alternate qualified person in charge, who is authorized to replace the qualified person in charge when that person is absent. The applicant may designate themself if the applicant is an individual.\n(3) [Qualifications] Only an individual who meets the following requirements may be designated as a qualified person in charge or an alternate qualified person in charge:\n(a) they work at the site specified in the dealer’s licence;\n(b) they\n(i) are a person entitled or, if applicable, registered and entitled by a provincial professional licensing authority or a professional association in Canada and entitled to practise a profession that is relevant to their duties, such as pharmacist, practitioner, pharmacy technician or laboratory technician,\n(ii) hold a diploma, certificate or credential awarded by a post-secondary educational institution in Canada in a field or occupation that is relevant to their duties, such as pharmacy, medicine, dentistry, veterinary medicine, pharmacology, chemistry, biology, pharmacy technician, laboratory technician, pharmaceutical regulatory affairs or supply chain management or security, or\n(iii) hold a diploma, certificate or credential that is awarded by a foreign educational institution in a field or occupation referred to in subparagraph (ii) and hold\n(A) an equivalency assessment as defined in subsection 73(1) of the Immigration and Refugee Protection Regulations, or\n(B) an equivalency assessment issued by an organization or institution that is responsible for issuing equivalency assessments and is recognized by a province;\n(c) they have sufficient knowledge of and experience with the use and handling of the restricted drugs specified in the dealer’s licence to properly carry out their duties; and\n(d) they have sufficient knowledge of the provisions of the Act and this Part that are applicable to the activities specified in the dealer’s licence to properly carry out their duties.\n(4) [Exception] An applicant for a dealer’s licence may designate an individual who does not meet any of the requirements of paragraph (3)(b) as a qualified person in charge or an alternate qualified person in charge if\n(a) no other individual working at the site meets those requirements;\n(b) those requirements are not necessary for the activities specified in the licence; and\n(c) the individual has sufficient knowledge — acquired from a combination of education, training or work experience — to properly carry out their duties.",
+    "history": "SOR/2004-238, s. 34; SOR/2010-222, s. 30; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.012",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.012.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.012.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.012.1",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "J.01.012.1 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.012.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.012.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.012.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.012.2",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "J.01.012.2 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.012.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.012.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.013",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.013",
+    "marginal_note": "Ineligibility",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "J.01.013 An individual is not eligible to be a senior person in charge, a qualified person in charge or an alternate qualified person in charge if, during the 10 years before the day on which the dealer’s licence application is submitted,\n(a) in respect of a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act, the individual\n(i) was convicted as an adult, or\n(ii) was a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act; or\n(b) in respect of an offence committed outside Canada that, if committed in Canada, would have constituted a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act,\n(i) the individual was convicted as an adult, or\n(ii) if they committed the offence when they were at least 14 years old but less than 18 years old, the individual received a sentence that was longer than the maximum youth sentence, as that term is defined in subsection 2(1) of the Youth Criminal Justice Act, that could have been imposed under that Act for such an offence.",
+    "history": "SOR/2004-238, s. 34; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.013",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.013.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.014",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.014",
+    "marginal_note": "Application",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "J.01.014\n(1) A person who intends to conduct an activity referred to in section J.01.009 must obtain a dealer’s licence for each site at which they intend to conduct activities by submitting an application to the Minister that contains the following information:\n(a) if the licence is requested by\n(i) an individual, the individual’s name,\n(ii) a corporation, its corporate name and any other name registered with a province under which it intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself, and\n(iii) the holder of a position mentioned in paragraph J.01.010(c), the applicant’s name and the title of the position;\n(b) the municipal address, telephone number and, if applicable, the email address of the proposed site and, if different from the municipal address, its mailing address;\n(c) the name, date of birth, telephone number and email address of the proposed senior person in charge;\n(d) with respect to each of the proposed qualified person in charge and any proposed alternate qualified person in charge,\n(i) their name, date of birth, telephone number and email address,\n(ii) the title of their position at the site,\n(iii) the name and title of the position of their immediate supervisor at the site,\n(iv) if applicable, the profession they practise that is relevant to their duties, the name of the province that authorizes them to practise it and their authorization number, and\n(v) their education, training and work experience that are relevant to their duties;\n(e) the activities that are to be conducted and the restricted drugs in respect of which each of the activities is to be conducted;\n(f) if the licence is requested to manufacture or assemble a product or compound that contains a restricted drug, other than a test kit, a list that includes, for each product or compound,\n(i) the brand name of the product or the name of the compound,\n(ii) the name of the restricted drug in the product or compound,\n(iii) the strength per unit of the restricted drug in it, the number of units per package and the number of packages,\n(iv) if it is to be manufactured or assembled by or for another licensed dealer under a custom order, the name, municipal address and dealer’s licence number of the other licensed dealer, and\n(v) if the applicant’s name appears on the label of the product or compound, a copy of the inner label;\n(g) if the licence is requested in order to produce a restricted drug other than a product or compound that contains a restricted drug,\n(i) the name of the restricted drug,\n(ii) the quantity that the applicant expects to produce under their licence and the period during which that quantity would be produced, and\n(iii) if it is to be produced for another licensed dealer under a custom order, the name, municipal address and licence number of the other licensed dealer;\n(h) if the licence is requested for an activity that is not described in paragraph (f) or (g), the name of the restricted drug for which the activity is to be conducted and the purpose of the activity;\n(i) a detailed description of the security measures in place at the site, determined in accordance with the Security Directive; and\n(j) a detailed description of the method for recording information that the applicant proposes to use for the purpose of section J.01.075.\n(2) [Documents] An application for a dealer’s licence must be accompanied by the following documents:\n(a) if the applicant is a corporation, a copy of\n(i) the certificate of incorporation or other constituting instrument, and\n(ii) any document filed with the province in which its site is located that states its corporate name and any other name registered with the province under which the applicant intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself;\n(b) individual declarations signed and dated by each of the proposed senior person in charge, and qualified person in charge and any proposed alternate qualified person in charge, attesting that the person is not ineligible for a reason specified in section J.01.013;\n(c) a document issued by a Canadian police force in relation to each person referred to in paragraph (b), indicating whether, during the 10 years before the day on which the application is submitted, the person was convicted as specified in subparagraph J.01.013(a)(i) or received a sentence as specified in subparagraph J.01.013(a)(ii);\n(d) if any of the persons referred to in paragraph (b) has ordinarily resided in a country other than Canada during the 10 years before the day on which the application is submitted, a document issued by a police force of that country indicating whether in that period that person was convicted as specified in subparagraph J.01.013(b)(i) or received a sentence as specified in subparagraph J.01.013(b)(ii);\n(e) declaration, signed and dated by the proposed senior person in charge, attesting that the proposed qualified person in charge and any proposed alternate qualified person in charge have the knowledge and experience required under paragraphs J.01.012(3)(c) and (d); and\n(f) if the proposed qualified person in charge or any proposed alternate qualified person in charge does not meet the requirement of subparagraph J.01.012(3)(b)(i), either\n(i) a copy of the person’s diploma, certificate or credential referred to in subparagraph J.01.012(3)(b)(ii) or (iii), or\n(ii) a detailed description of the education, training and work experience that is required under paragraph J.01.012(4)(c), together with supporting evidence, such as a copy of a course transcript or an attestation by the person who provided the training.\n(3) [Signature and attestation] The application must\n(a) be signed and dated by the proposed senior person in charge; and\n(b) include an attestation by that person that\n(i) all information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the applicant.\n(4) [Additional information and documents] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.014",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.014.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.015",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.015",
+    "marginal_note": "Issuance",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "J.01.015 Subject to section J.01.017, on completion of the review of the licence application, the Minister must issue a dealer’s licence, with or without terms and conditions, that contains\n(a) the licence number;\n(b) the name of the licensed dealer, their corporate name or the title of the position they hold;\n(c) the activities that are authorized and the names of the restricted drugs in respect of which each activity may be conducted;\n(d) the municipal address of the site at which the dealer may conduct the authorized activities;\n(e) the security level at the site, determined in accordance with the Security Directive;\n(f) the effective date of the licence;\n(g) the expiry date of the licence, which must be not later than three years after its effective date;\n(h) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected,\n(ii) ensure conformity with the requirements associated with the security level that is referred to in paragraph (e), or\n(iii) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use; and\n(i) if the licensed dealer produces a restricted drug, the quantity that they may produce and the authorized production period.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.015",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.015.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.016",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.016",
+    "marginal_note": "Validity",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "J.01.016 A dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section J.01.035 or J.01.036.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.016",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.016.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.017",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.017",
+    "marginal_note": "Refusal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "J.01.017\n(1) The Minister must refuse to issue a dealer’s licence if\n(a) the applicant may not apply for a licence under section J.01.010;\n(b) during the 10 years before the day on which the licence application is submitted, the applicant has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the applicant under any regulations made under the Act or issued to the applicant under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the licence application is submitted the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph J.01.013(a)(i) or (b)(i) or received a sentence as specified in subparagraph J.01.013(a)(ii) or (b)(ii);\n(d) an activity for which the licence is requested would contravene an international obligation;\n(e) the applicant does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the licence is requested;\n(f) the method referred to in paragraph J.01.014(1)(j) does not permit the recording of information as required under section J.01.075;\n(g) the applicant has not complied with the requirements of subsection J.01.014(4) or the information and documents that they have provided are not sufficient to complete the review of the licence application;\n(h) the Minister has reasonable grounds to believe that the applicant has submitted false or misleading information or false or falsified documents in or in support of the licence application;\n(i) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the applicant has been involved in the diversion of a restricted drug to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(j) the Minister has reasonable grounds to believe that the issuance of the licence would likely create a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to issue a licence under paragraph (1)(b) or (h) if the applicant meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use:\n(a) the applicant does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the applicant has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to issue a licence, the Minister must send the applicant a notice that sets out the Minister’s reasons and gives the applicant an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.017",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.017.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.018",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.018",
+    "marginal_note": "Application",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "J.01.018\n(1) To apply to renew a dealer’s licence, a licensed dealer must submit to the Minister an application that contains the information and documents referred to in subsections J.01.014(1) and (2).\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.018",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.018.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.019",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.019",
+    "marginal_note": "Renewal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "J.01.019\n(1) Subject to section J.01.021, on completion of the review of the renewal application, the Minister must issue a renewed dealer’s licence that contains the information specified in section J.01.015.\n(2) [Terms and conditions] When renewing a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the licence renewal; or\n(c) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.019",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.019.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.020",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.020",
+    "marginal_note": "Validity",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "J.01.020 A renewed dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section J.01.035 or J.01.036.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.020",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.020.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.021",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.021",
+    "marginal_note": "Refusal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "J.01.021\n(1) The Minister must refuse to renew a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section J.01.010;\n(b) during the 10 years before the day on which the renewal application is submitted, the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their Regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the renewal application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph J.01.013(a)(i) or (b)(i) or received a sentence as specified in subparagraph J.01.013(a)(ii) or (b)(ii);\n(d) an activity for which the renewal is requested would contravene an international obligation;\n(e) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the renewal is requested;\n(f) the method referred to in paragraph J.01.014(1)(j) does not permit the recording of information as required under section J.01.075;\n(g) the licensed dealer has not complied with the requirements of subsection J.01.018(3) or the information or documents that they have provided are not sufficient to complete the review of the renewal application;\n(h) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the renewal application;\n(i) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a restricted drug to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(j) the Minister has reasonable grounds to believe that the renewal of the licence would likely create a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to renew a licence under paragraph (1)(b) or (h) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to renew a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/85-550, s. 15; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.021",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.021.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.022",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.022",
+    "marginal_note": "Application",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "J.01.022\n(1) Before making a change affecting any information referred to in section J.01.015 that is contained in their dealer’s licence, a licensed dealer must submit to the Minister an application to amend the licence that contains a description of the proposed amendment, as well as the information and documents referred to in section J.01.014 that are relevant to the proposed amendment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.022",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.022.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.023",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.023",
+    "marginal_note": "Amendment",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "J.01.023\n(1) Subject to section J.01.025, on completion of the review of the amendment application, the Minister must amend the dealer’s licence.\n(2) [Terms and conditions] When amending a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the amendment; or\n(c) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.",
+    "history": "SOR/2004-238, s. 35; SOR/2010-222, s. 31(F); SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.023",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.023.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.024",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.024",
+    "marginal_note": "Validity",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "J.01.024 An amended dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section J.01.035 or J.01.036.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.024",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.024.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.025",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.025",
+    "marginal_note": "Refusal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "J.01.025\n(1) The Minister must refuse to amend a dealer’s licence if\n(a) an activity for which the licence amendment is requested would contravene an international obligation;\n(b) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the licence amendment is requested;\n(c) the method referred to in paragraph J.01.014(1)(j) does not permit the recording of information as required by section J.01.075;\n(d) the licensed dealer has not complied with the requirements of subsection J.01.022(3) or the information or documents that they have provided are not sufficient to complete the review of the amendment application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the amendment application; or\n(f) the Minister has reasonable grounds to believe that the amendment of the licence would likely create a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to amend a licence under paragraph (1)(e) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to amend a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2004-238, s. 36; SOR/2010-222, s. 32; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.025",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.025.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.026",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.026",
+    "marginal_note": "Application",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "J.01.026\n(1) A licensed dealer must obtain the Minister’s approval before making any of the following changes by submitting a written application to the Minister:\n(a) a change affecting the security measures in place at the site specified in the dealer’s licence;\n(b) the replacement of the senior person in charge;\n(c) the replacement of the qualified person in charge; or\n(d) the replacement or addition of an alternate qualified person in charge.\n(2) [Information and documents] The licensed dealer must provide the Minister with the following with respect to a change referred to in subsection (1):\n(a) in the case of a change affecting the security measures in place at the site specified in the dealer’s licence, details of the change;\n(b) in the case of the senior person in charge,\n(i) the information specified in paragraph J.01.014(1)(c), and\n(ii) the declaration specified in paragraph J.01.014(2)(b) and the documents specified in paragraphs J.01.014(2)(c) and (d); and\n(c) in the case of the qualified person in charge or an alternate qualified person in charge,\n(i) the information specified in paragraph J.01.014(1)(d), and\n(ii) the declarations specified in paragraphs J.01.014(2)(b) and (e) and the documents specified in paragraphs J.01.014(2)(c), (d) and (f).\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2004-238, s. 37; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.026",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.026.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.027",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.027",
+    "marginal_note": "Approval",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "J.01.027\n(1) Subject to section J.01.028, on completion of the review of the application for approval of the change, the Minister must approve the change.\n(2) [Terms and conditions] When approving a change, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to the licence or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.",
+    "history": "SOR/2004-238, s. 38; SOR/2010-222, s. 33; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.027",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.027.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.028",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.028",
+    "marginal_note": "Refusal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "J.01.028\n(1) The Minister must refuse to approve the change if\n(a) during the 10 years before the day on which the application for approval of the change is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subpa/ragraph J.01.013(a)(i) or (b)(i) or received a sentence as specified in subparagraph J.01.0013(a)(ii) or (b)(ii);\n(b) the licensed dealer has not complied with the requirements of subsection J.01.026(3) or the information or documents that they have provided are not sufficient to complete the review of the application for approval of the change;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the application for approval of the change; or\n(d) the Minister has reasonable grounds to believe that the change would likely create a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Exception] The Minister must not refuse to approve a change under paragraph (1)(c) if the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use.\n(3) [Notice] Before refusing to approve a change, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard in respect of them.",
+    "history": "SOR/2015-210, s. 3; SOR/2018-85, s. 2; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.028",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.028.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.029",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.029",
+    "marginal_note": "Prior notice",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "J.01.029\n(1) A licensed dealer must notify the Minister in writing before\n(a) making or assembling a product or compound that is not set out in the most recent version of the list referred to in paragraph J.01.014(1)(f) that has been submitted to the Minister; or\n(b) making a change to a product or compound that is set out in the list, if the change affects any of the information that has previously been submitted.\n(2) [Information and list] The notice must contain the information referred to in paragraph J.01.014(1)(f) that is necessary to update the list and be accompanied by the revised version of the list.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.029",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.029.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.030",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.030",
+    "marginal_note": "Notice — five days",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "J.01.030 A licensed dealer must notify the Minister in writing within five days after a person ceases to act as the qualified person in charge or an alternate qualified person in charge.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.030",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.030.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.031",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.031",
+    "marginal_note": "Notice — 10 days",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "J.01.031\n(1) A licensed dealer must notify the Minister in writing within 10 days after one of the following changes occurs:\n(a) a person ceases to act as the senior person in charge; or\n(b) the licensed dealer ceases to manufacture or assemble a product or compound that is set out in the most recent version of the list referred to in paragraph J.01.014(1)(f) that has been submitted to the Minister.\n(2) [Information and list] A notice submitted under paragraph (1)(b) must specify which information referred to in paragraph J.01.014(1)(f) is being changed and be accompanied by the revised version of the list.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.031",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.031.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.032",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.032",
+    "marginal_note": "Notice of cessation of activities",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "J.01.032\n(1) A licensed dealer that intends to cease conducting activities at their site — whether on or before the expiry of their licence — must notify the Minister in writing to that effect at least 30 days before ceasing those activities.\n(2) [Content of notice] The notice must be signed and dated by the senior person in charge and contain the following information:\n(a) the expected date of the cessation of activities at the site;\n(b) a description of the manner in which any remaining restricted drugs on the site as of that date will be disposed of by the licensed dealer, including\n(i) if some or all of them will be sold or provided to another licensed dealer that will be conducting activities at the same site, the name of that dealer,\n(ii) if some or all of them will be sold or provided to another licensed dealer that will not be conducting activities at the same site, the name of that dealer and the municipal address of their site, and\n(iii) if some or all of them will be destroyed, the date on which and the municipal address of the location at which the destruction is to take place;\n(c) the municipal address of the location at which the licensed dealer’s documents will be kept after activities have ceased; and\n(d) the name, municipal address, telephone number and, if applicable, the email address of a person who the Minister may contact for further information after activities have ceased.\n(3) [Update] After having ceased to conduct the activities, the licensed dealer must submit to the Minister a detailed update of the information referred to in subsection (2) if it differs from what was set out in the notice. The update must be signed and dated by the senior person in charge.",
+    "history": "SOR/2004-238, s. 39; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.032",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.032.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.032.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.032.1",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "J.01.032.1 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.032.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.032.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.033",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.033",
+    "marginal_note": "Addition of or modification to term or condition",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "J.01.033\n(1) The Minister may, at any time other than at the issuance, renewal or amendment of a dealer’s licence, add a term or condition to it or modify one if the Minister has reasonable grounds to believe that it is necessary to do so to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Notice] Before adding a term or condition to a licence or modifying one, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.\n(3) [Urgent circumstances] Despite subsection (2), the Minister may add a term or condition to a licence or modify one without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use.\n(4) [Urgent circumstances — notice] The addition or modification of a term or condition that is made under subsection (3) takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the addition or modification;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.",
+    "history": "SOR/99-125, s. 8; SOR/2004-238, s. 40; SOR/2018-69, ss. 67, 69; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.033",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.033.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.033.1",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.033.1",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "J.01.033.1 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.033.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.033.1.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.033.2",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.033.2",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "J.01.033.2 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.033.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.033.2.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.033.3",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.033.3",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "J.01.033.3 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.033.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.033.3.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.033.4",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.033.4",
+    "marginal_note": "",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "J.01.033.4 [Repealed, SOR/2019-171, s. 22]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.033.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.033.4.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.034",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.034",
+    "marginal_note": "Deletion of term or condition",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "J.01.034\n(1) The Minister may delete a term or condition of a dealer’s licence that the Minister determines is no longer necessary.\n(2) [Notice] The deletion takes effect as soon as the Minister sends the licensed dealer a notice to that effect.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.034",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.034.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.035",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.035",
+    "marginal_note": "Suspension",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "J.01.035\n(1) The Minister must suspend a dealer’s licence without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of licence] The Minister must reinstate the licence if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/97-228, s. 24; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.035",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.035.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.036",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.036",
+    "marginal_note": "Revocation",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "J.01.036\n(1) Subject to subsection (2), the Minister must revoke a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section J.01.010;\n(b) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the licence or the actual or potential unauthorized use of the licence;\n(c) the licensed dealer ceases to conduct activities at their site before the expiry of their licence;\n(d) the licensed dealer does not take the corrective measures specified in an undertaking or notice;\n(e) the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(f) during the 10 years before the day on which the licence is revoked, the senior person in charge, the qualified person in charge or any alternate qualified person in charge was convicted as specified in subparagraph J.01.013(a)(i) or (b)(i) or received a sentence as specified in subparagraph J.01.013(a)(ii) or (b)(ii);\n(g) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of an application relating to the licence; or\n(h) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a restricted drug to an illicit market or use.\n(2) [Exceptions] The Minister must not revoke a dealer’s licence for a ground set out in paragraph (1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/97-228, s. 25; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.036",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.036.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.037",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.037",
+    "marginal_note": "Return of licence",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "J.01.037 The licensed dealer must return the original of the licence to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2018-85, s. 3; SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.037",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.037.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.038",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.038",
+    "marginal_note": "Application",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.038\n(1) A licensed dealer must submit to the Minister, before each importation of a restricted drug, an application for an import permit that contains the following information:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the restricted drug to be imported,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the restricted drug is contained in a product to be imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the restricted drug in the product, the number of units per package and the number of packages;\n(d) the name and municipal address, in the country of export, of the exporter from whom the restricted drug is being obtained;\n(e) the name of the customs office where the importation is anticipated; and\n(f) each proposed mode of transportation and any proposed country of transit or transhipment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.038",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.038.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.039",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.039",
+    "marginal_note": "Issuance",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.039 Subject to section J.01.042, on completion of the review of the import permit application, the Minister must issue to the licensed dealer an import permit that contains\n(a) the permit number;\n(b) the information set out in subsection J.01.038(1);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earlier of\n(i) a date specified by the Minister that is not more than 180 days after its effective date, and\n(ii) the expiry date of the dealer’s licence; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.039",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.039.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.040",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.040",
+    "marginal_note": "Validity",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.040 An import permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section J.01.045 or J.01.046,\n(c) the date of the suspension or revocation of the dealer’s licence under section J.01.035 or J.01.036, and\n(d) the date of the suspension or revocation of the export permit that applies to the restricted drug to be imported and that is issued by the competent authority in the country of export.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.040",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.040.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.041",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.041",
+    "marginal_note": "Return of permit",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.041 If an import permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.041",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.041.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.042",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.042",
+    "marginal_note": "Refusal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.042\n(1) The Minister must refuse to issue an import permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to import the relevant restricted drug or their licence will expire before the date of importation;\n(b) the Minister has reasonable grounds to believe that the importation would contravene an international obligation;\n(c) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of the importation;\n(d) the licensed dealer has not complied with the requirements of subsection J.01.038(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(f) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(g) the Minister has reasonable grounds to believe that the importation would contravene the laws of the country of export or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.042",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.042.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.043",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.043",
+    "marginal_note": "Providing copy of permit",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.043 The holder of an import permit must provide a copy of the permit to the customs office at the time of importation.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.043",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.043.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.044",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.044",
+    "marginal_note": "Declaration",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.044 The holder of an import permit must provide the Minister, within 15 days after the day of release of the restricted drug specified in the permit in accordance with the Customs Act, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the import permit that applies to the restricted drug;\n(b) with respect to the restricted drug,\n(i) its name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the restricted drug is contained in a product that they have imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the restricted drug in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the restricted drug was released and the date of the release.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.044",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.044.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.045",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.045",
+    "marginal_note": "Suspension",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.045\n(1) The Minister must suspend an import permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use; or\n(c) the importation would contravene the laws of the country of export or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the import permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.045",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.045.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.046",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.046",
+    "marginal_note": "Revocation",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.046\n(1) Subject to subsection (2), the Minister must revoke an import permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph J.01.045(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a restricted drug to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an import permit for a ground set out in paragraph (1)(d) or J.01.036(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.046",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.046.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.047",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.047",
+    "marginal_note": "Return of permit",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "J.01.047 If an import permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.047",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.047.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.048",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.048",
+    "marginal_note": "Application",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.048\n(1) A licensed dealer must submit to the Minister, before each exportation of a restricted drug, an application for an export permit that contains the following information and document:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the restricted drug to be exported,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the restricted drug is contained in a product to be exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the restricted drug in the product, the number of units per package and the number of packages;\n(d) the name and municipal address of the importer in the country of final destination;\n(e) the name of the customs office where the exportation is anticipated;\n(f) each proposed mode of transportation and any proposed country of transit or transhipment; and\n(g) a copy of the import permit issued by the competent authority in the country of final destination that sets out the name of the importer and the municipal address of their site in that country.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that, to the best of their knowledge,\n(i) the exportation does not contravene the laws of the country of final destination or any country of transit or transhipment, and\n(ii) all of the information and documents submitted in support of the application are correct and complete.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.048",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.048.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.049",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.049",
+    "marginal_note": "Issuance",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.049 Subject to section J.01.052, on completion of the review of the export permit application, the Minister must issue to the licensed dealer an export permit that contains\n(a) the permit number;\n(b) the information set out in paragraphs J.01.048(1)(a) to (f);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earliest of\n(i) a date specified by the Minister that is not more than 180 days after its effective date,\n(ii) the expiry date of the dealer’s licence, and\n(iii) the expiry date of the import permit issued by the competent authority in the country of final destination; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.049",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.049.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.050",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.050",
+    "marginal_note": "Validity",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.050 An export permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section J.01.055 or J.01.056,\n(c) the date of the suspension or revocation of the dealer’s licence under section J.01.035 or J.01.036, and\n(d) the date of the expiry, suspension or revocation of the import permit that applies to the restricted drug to be exported and that is issued by the competent authority in the country of final destination.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.050",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.050.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.051",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.051",
+    "marginal_note": "Return of permit",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.051 If an export permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.051.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.052",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.052",
+    "marginal_note": "Refusal",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.052\n(1) The Minister must refuse to issue an export permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to export the relevant restricted drug or their dealer’s licence will expire before the date of export;\n(b) the Minister has reasonable grounds to believe that the exportation would contravene an international obligation;\n(c) the licensed dealer has not complied with the requirements of subsection J.01.048(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(d) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(e) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(f) the Minister has reasonable grounds to believe that the exportation would not be in conformity with the import permit issued by the competent authority of the country of final destination;\n(g) the Minister has reasonable grounds to believe that the exportation would contravene the laws of the country of final destination or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a restricted drug being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.052",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.052.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.053",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.053",
+    "marginal_note": "Providing copy of permit",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.053 The holder of an export permit must provide a copy of the permit to the customs office at the time of exportation.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.053",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.053.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.054",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.054",
+    "marginal_note": "Declaration",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.054 The holder of an export permit must provide the Minister, within 15 days after the day of export of the restricted drug specified in the permit, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the export permit that applies to the restricted drug;\n(b) with respect to the restricted drug,\n(i) its name, as specified in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the restricted drug is contained in a product that they have exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any, and\n(iii) the strength per unit of the restricted drug in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the restricted drug was exported and the date of export.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.054",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.054.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.055",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.055",
+    "marginal_note": "Suspension",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.055\n(1) The Minister must suspend an export permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use; or\n(c) the exportation would contravene the laws of the country of final destination or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the export permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.055",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.055.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.056",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.056",
+    "marginal_note": "Revocation",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.056\n(1) Subject to subsection (2), the Minister must revoke an export permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph J.01.055(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a restricted drug to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an export permit for a ground set out in paragraph (1)(d) or J.01.036(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a restricted drug from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.056",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.056.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.057",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.057",
+    "marginal_note": "Return of permit",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "J.01.057 If an export permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.057",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.057.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.058",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.058",
+    "marginal_note": "Name",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Identification",
+    "text": "J.01.058 A licensed dealer must include their name, as set out in their dealer’s licence, on all the means by which they identify themself in regard to their activities in relation to restricted drugs, including labels, orders, shipping documents, invoices and advertising.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.058",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.058.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.059",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.059",
+    "marginal_note": "Sale to institution",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Sale of Restricted Drugs",
+    "text": "J.01.059\n(1) Despite section C.08.002 and subject to subsections (3) and (4), a licensed dealer may sell a restricted drug to an institution for one of the following purposes if the institution submits to the dealer or the Minister an application to purchase the drug and the Minister issues a prior written authorization for the sale:\n(a) clinical testing in the institution by qualified investigators for the purpose of determining the hazards and efficacy of the drug; or\n(b) laboratory research in the institution by qualified investigators.\n(2) [Content of application] The application must contain the following information:\n(a) the name and the municipal address of the institution;\n(b) the names and qualifications of the qualified investigators;\n(c) the name, form, quantity and strength per unit of the restricted drug being requested;\n(d) details of the proposed use of the drug; and\n(e) the name and municipal address of the licensed dealer from whom the institution proposes to purchase the drug.\n(3) [Application to licensed dealer] If the institution submits the application to the licensed dealer, the dealer must provide a copy of it to the Minister.\n(4) [Authorization by Minister] After reviewing the application received from the institution or the copy of it received from the licensed dealer, the Minister may, subject to any terms and conditions that the Minister has reasonable grounds to believe are necessary, authorize in writing\n(a) the sale by the licensed dealer to the institution of the restricted drug applied for in the form, quantity and strength per unit specified by the Minister; and\n(b) the possession of the restricted drug by qualified investigators for clinical testing of the drug in the institution for the purpose of determining its hazards and efficacy or to conduct laboratory research with the drug in the institution.\n(5) [Authorized use only] The institution must use the restricted drug only in accordance with the written authorization.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.059",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.059.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.060",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.060",
+    "marginal_note": "Sale to Minister",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Sale of Restricted Drugs",
+    "text": "J.01.060 A licensed dealer may sell or provide a restricted drug to the Minister.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.060",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.060.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.061",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.061",
+    "marginal_note": "Provision for identification or analysis",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Sale of Restricted Drugs",
+    "text": "J.01.061\n(1) Despite anything in this Part, a person may, for the purpose of identification or analysis of a restricted drug, provide or deliver it to\n(a) a practitioner of medicine; or\n(b) an agent or mandatary of a practitioner of medicine, if the agent or mandatary has been exempted under section 56 of the Act with respect to the possession of that restricted drug for that purpose.\n(2) [Agent or mandatary of practitioner of medicine] An agent or mandatary of a practitioner of medicine who receives the restricted drug must immediately provide or deliver it to\n(a) the practitioner; or\n(b) the Minister.\n(3) [Practitioner of medicine] A practitioner of medicine who receives the restricted drug must immediately provide or deliver it\n(a) for the purpose of its identification or analysis, to a person exempted under section 56 of the Act with respect to the possession of that restricted drug for that purpose; or\n(b) to the Minister.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.061",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.061.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.062",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.062",
+    "marginal_note": "Packaging — sale and provision",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Packaging, Labelling and Transportation",
+    "text": "J.01.062\n(1) A licensed dealer that sells or provides a restricted drug must securely package it in its immediate container, which must be sealed in such a manner that the container cannot be opened without breaking the seal.\n(2) [Packaging — transport and export] A licensed dealer that transports or exports a restricted drug must ensure that its package is sealed in such a manner that the package cannot be opened without breaking the seal.\n(3) [Exception] Subsection (1) does not apply to a test kit that contains a restricted drug and that has a registration number.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.062",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.062.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.063",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.063",
+    "marginal_note": "Labelling",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Packaging, Labelling and Transportation",
+    "text": "J.01.063\n(1) A licensed dealer that sells or provides a restricted drug must ensure that its package is labelled so that its inner and outer labels show\n(a) the proper name or, if there is no proper name, the name of the drug;\n(b) the net contents of the package;\n(c) the unit strength of the drug and the number of units per package, if applicable;\n(d) the lot number of the drug;\n(e) the expression “Restricted Drug”; and\n(f) the name and municipal address of the manufacturer or assembler of the drug.\n(2) [Exception] Subsection (1) does not apply to a test kit that contains a restricted drug and that has a registration number.\n(3) [Non-application] The labelling requirements set out in section C.01.004 do not apply to a restricted drug.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.063",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.063.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.064",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.064",
+    "marginal_note": "Transport",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Packaging, Labelling and Transportation",
+    "text": "J.01.064 A licensed dealer must, in taking delivery of a restricted drug that they have imported or in making delivery of a restricted drug,\n(a) take any measures that are necessary to ensure the security of the drug while it is being transported;\n(b) use a method of transportation that permits an accurate record to be kept of all handling of the drug as well as of the signatures of every person handling it until it is delivered to the consignee;\n(c) in the case of an imported drug, transport it directly to the site specified in their licence after it is released under the Customs Act; and\n(d) in the case of a drug to be exported, transport it directly from the site specified in their licence to the customs office where it will be exported.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.064",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.064.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.065",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.065",
+    "marginal_note": "Protective measures — licences and permits",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "J.01.065 A licensed dealer must take any measures that are necessary to ensure the security of any licence or permit in their possession.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.065",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.065.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.066",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.066",
+    "marginal_note": "Protective measures — restricted drugs",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "J.01.066 The following persons must take any measures that are necessary to ensure the security of any restricted drugs in their possession:\n(a) a licensed dealer;\n(b) an institution;\n(c) a qualified investigator who possesses the restricted drug for the purpose of clinical testing or laboratory research in an institution; and\n(d) a person exempted under section 56 of the Act with respect to the possession of the restricted drug.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.066",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.066.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.067",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.067",
+    "marginal_note": "Theft or loss — licences and permits",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "J.01.067 A licensed dealer that becomes aware of a theft or loss of their licence or permit must provide a written report to the Minister within 72 hours after becoming aware of it.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.067",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.067.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.068",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.068",
+    "marginal_note": "Theft or loss — restricted drugs",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "J.01.068\n(1) Subject to subsection (2), any person referred to in section J.01.066 who becomes aware of a theft or loss of a restricted drug must\n(a) provide a written report to a member of a police force within 24 hours after becoming aware of the theft or loss; and\n(b) provide a written report to the Minister within 72 hours after becoming aware of the theft or loss and include a confirmation that the report required under paragraph (a) has been provided.\n(2) [Explainable loss — licensed dealer] Subsection (1) does not apply to a licensed dealer that becomes aware of a loss of a restricted drug that can be explained on the basis of normally accepted business activities.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.068",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.068.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.069",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.069",
+    "marginal_note": "Suspicious transaction",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "J.01.069\n(1) A licensed dealer must provide a written report containing the following information to the Minister within 72 hours after becoming aware of a transaction occurring in the course of their activities that they have reasonable grounds to suspect may be related to the diversion of a restricted drug to an illicit market or use:\n(a) their name, municipal address, telephone number and, if the licensed dealer is a corporation, the position held by the individual making the report;\n(b) the name and municipal address of the other party to the transaction;\n(c) details of the transaction, including its date and time, its type, the name and quantity of the restricted drug and, in the case of a product or compound, the quantity of every restricted drug that it contains;\n(d) in the case of a product that contains the restricted drug, other than a test kit, the drug identification number that is assigned to the product under section C.01.014.2, if any; and\n(e) a detailed description of the reasons for those suspicions.\n(2) [Good faith] No civil proceedings lie against a licensed dealer for having provided the report in good faith.\n(3) [Non-disclosure] A licensed dealer must not disclose that they have provided the report or disclose details of it, with the intent to prejudice a criminal investigation, whether or not a criminal investigation has begun.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.069",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.069.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.070",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.070",
+    "marginal_note": "Partial protection against self-incrimination",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "J.01.070 A report made under any of sections J.01.067 to J.01.069, or any evidence derived from it, is not to be used or received to incriminate the licensed dealer in any criminal proceeding against them other than a prosecution under section 132, 136 or 137 of the Criminal Code.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.070",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.070.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.071",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.071",
+    "marginal_note": "Destruction at site",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Destruction of Restricted Drugs",
+    "text": "J.01.071 A licensed dealer that intends to destroy a restricted drug at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the destruction occurs in the presence of two of the following persons, at least one of whom must be a person referred to in subparagraph (i):\n(i) the senior person in charge, the qualified person in charge or an alternate qualified person in charge, and\n(ii) a person who works for or provides services to the licensed dealer and holds a senior position;\n(c) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(d) as soon as the destruction is completed, the person who carried out the destruction and each of the two persons referred to in paragraph (b) who were present at the destruction sign and date a joint declaration attesting that the restricted drug was completely destroyed, to which each signatory must add their name in printed letters.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.071",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.071.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.072",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.072",
+    "marginal_note": "Destruction elsewhere than at site",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Destruction of Restricted Drugs",
+    "text": "J.01.072 A licensed dealer that intends to destroy a restricted drug elsewhere than at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the licensed dealer takes any measures that are necessary to ensure the security of the restricted drug while it is being transported in order to prevent its diversion to an illicit market or use;\n(c) the destruction is carried out by a person working for a business that specializes in the destruction of dangerous goods and in the presence of another person working for that business;\n(d) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(e) as soon as the destruction is completed, the person who carried out the destruction provides the licensed dealer with a dated declaration attesting that the restricted drug was completely destroyed and containing\n(i) the municipal address of the place of destruction,\n(ii) the name and quantity of the restricted drug and, if applicable, the brand name and quantity of the product containing it or the name and quantity of the compound containing it,\n(iii) the method of destruction,\n(iv) the date of destruction, and\n(v) the names in printed letters and signatures of that person and the other person who was present at the destruction.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.072",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.072.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.073",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.073",
+    "marginal_note": "Application for prior approval",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Destruction of Restricted Drugs",
+    "text": "J.01.073\n(1) A licensed dealer must submit to the Minister an application that contains the following information in order to obtain the Minister’s prior approval to destroy a restricted drug:\n(a) their name, municipal address and dealer’s licence number;\n(b) the proposed date of destruction;\n(c) the municipal address of the place of destruction;\n(d) a brief description of the method of destruction;\n(e) if the destruction is to be carried out at the site specified in the dealer’s licence, the names of the persons proposed for the purpose of paragraph J.01.071(b) and information establishing that they meet the conditions of that paragraph;\n(f) the name of the restricted drug and, if applicable, the brand name of the product containing it or the name of the compound containing it; and\n(g) the form and quantity of the restricted drug or the product or compound containing it and if applicable, the strength per unit of the restricted drug in the product or compound, the number of units per package and the number of packages.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that\n(i) the proposed method of destruction complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction, and\n(ii) all of the information submitted in support of the application is correct and complete to the best of the signatory’s knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.073",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.073.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.074",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.074",
+    "marginal_note": "Approval",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Destruction of Restricted Drugs",
+    "text": "J.01.074 On completion of the review of the application for approval, the Minister must approve the destruction of the restricted drug unless\n(a) in the case of a destruction that is to be carried out at the site specified in the dealer’s licence, the persons proposed for the purpose of paragraph J.01.071(b) do not meet the conditions of that paragraph;\n(b) the Minister has reasonable grounds to believe that the restricted drug would not be destroyed;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the approval application;\n(d) the restricted drug or a portion of it is required for the purposes of a criminal or administrative investigation or a preliminary inquiry, trial or other proceeding under any Act or its regulations; or\n(e) the Minister has reasonable grounds to believe that the approval would likely create a risk to public health or safety, including the risk of the restricted drug being diverted to an illicit market or use.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.074",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.074.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.075",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.075",
+    "marginal_note": "Method of recording information",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Licensed Dealers",
+    "text": "J.01.075 A licensed dealer must record any information that they are required to record under this Part using a method that permits an audit of it to be made at any time.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.075",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.075.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.076",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.076",
+    "marginal_note": "Information — general",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Licensed Dealers",
+    "text": "J.01.076 A licensed dealer must record the following information:\n(a) the name, form and quantity of any restricted drug that the dealer orders, the name of the person who placed the order on the dealer’s behalf and the date of the order;\n(b) the name, form and quantity of any restricted drug that the dealer receives, the name and municipal address of the person who sold or provided it and the date on which it was received;\n(c) in the case of a restricted drug that the dealer sells or provides,\n(i) the brand name of the product or the name of the compound containing the restricted drug and the name of the restricted drug,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2, if any,\n(iii) the form and quantity of the restricted drug and, if applicable, the strength per unit of the restricted drug in the product or compound, the number of units per package and the number of packages,\n(iv) the name and municipal address of the person to whom it was sold or provided, and\n(v) the date on which it was sold or provided;\n(d) the name, form and quantity of any restricted drug that the dealer manufactures or assembles and the date on which it was placed in stock and, if applicable, the strength per unit of the restricted drug in the product or compound, the number of units per package and the number of packages;\n(e) the name and quantity of any restricted drug that the dealer uses in the manufacturing or assembling of a product or compound, as well as the brand name and quantity of the product or the name and quantity of the compound, and the date on which the product or compound was placed in stock;\n(f) the name, form and quantity of any restricted drug in stock at the end of each month;\n(g) the name, form and quantity of any restricted drug that the dealer delivers, transports or sends, the name and municipal address of the consignee and the date on which it was delivered, transported or sent;\n(h) the name, form and quantity of any restricted drug imported, the date on which it was that the dealer imports, the name and municipal address of the exporter, the country of exportation and any country of transit or transhipment; and\n(i) the name, form and quantity of any restricted drug that the dealer exports, the date on which it was exported, the name and municipal address of the importer, the country of final destination and any country of transit or transhipment.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.076",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.076.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.077",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.077",
+    "marginal_note": "Explainable loss of restricted drug",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Licensed Dealers",
+    "text": "J.01.077 A licensed dealer that becomes aware of a loss of a restricted drug that can be explained on the basis of normally accepted business activities must record the following information:\n(a) the name of the lost restricted drug and, if applicable, the brand name of the product or the name of the compound containing it;\n(b) the form and quantity of the restricted drug and, if applicable, the form of the product or compound containing it, the strength per unit of the restricted drug in the product or compound, the number of units per package and the number of packages;\n(c) the date on which the dealer became aware of the loss; and\n(d) the explanation for the loss.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.077",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.077.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.078",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.078",
+    "marginal_note": "Destruction",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Licensed Dealers",
+    "text": "J.01.078 A licensed dealer must record the following information concerning any restricted drug that they destroy at the site specified in their licence:\n(a) the municipal address of the place of destruction;\n(b) the name, form and quantity of the restricted drug and, if applicable, the brand name and quantity of the product containing the drug or the name and quantity of the compound containing the drug;\n(c) the method of destruction; and\n(d) the date of destruction.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.078",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.078.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.079",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.079",
+    "marginal_note": "Annual report",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Licensed Dealers",
+    "text": "J.01.079\n(1) Subject to subsections (2) and (3), a licensed dealer must provide to the Minister, within three months after the end of each calendar year, an annual report that contains\n(a) the name, form and total quantity of each restricted drug that they receive, produce, sell, provide, import, export or destroy during the calendar year, as well as the name and total quantity of each restricted drug that they use to manufacture or assemble a product or compound;\n(b) the name, form and quantity of each restricted drug in physical inventory taken at the site specified in their licence at the end of the calendar year; and\n(c) the name, form and quantity of any restricted drug that has been lost in the course of conducting activities during the calendar year.\n(2) [Non-renewal or revocation within first three months] If a licensed dealer’s licence expires without being renewed or is revoked during the first three months of a calendar year, the dealer must provide to the Minister\n(a) within three months after the end of the preceding calendar year, the annual report in respect of that year; and\n(b) within three months after the expiry or revocation, a report in respect of the portion of the current calendar year during which the licence was valid that contains the information referred to in subsection (1), in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.\n(3) [Non-renewal or revocation after third month] If a licensed dealer’s licence expires without being renewed or is revoked after the first three months of a calendar year, the dealer must provide to the Minister, within three months after the expiry or revocation, a report in respect of the portion of the calendar year during which the licence was valid that contains the information referred to in subsection (1) for that period, in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.079",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.079.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.080",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.080",
+    "marginal_note": "Method of recording information",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Institutions",
+    "text": "J.01.080 An institution must record any information that it is required to record under this Part using a method that permits an audit of the information to be made at any time.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.080",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.080.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.081",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.081",
+    "marginal_note": "Information",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Institutions",
+    "text": "J.01.081 An institution must record the following information:\n(a) the name and quantity of any restricted drug that the institution orders, the name of the person who placed the order on the institution’s behalf and the date of the order;\n(b) the name and quantity of any restricted drug that the institution receives as well as the name and municipal address of the licensed dealer that sold or provided it and the date on which it was received;\n(c) details of the use of restricted drugs in the institution;\n(d) the names and qualifications of every person who makes use of a restricted drug in the institution; and\n(e) all clinical data with respect to the use of every restricted drug received by the institution.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.081",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.081.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.082",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.082",
+    "marginal_note": "Method of recording information",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Drug Received for Identification and Analysis",
+    "text": "J.01.082 A person who records information in accordance with section J.01.083 must do so using a method that permits an audit of the information to be made at any time.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.082",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.082.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.083",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.083",
+    "marginal_note": "Information",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Drug Received for Identification and Analysis",
+    "text": "J.01.083 A person who receives a restricted drug in accordance with section J.01.061 must record the following information:\n(a) the name and quantity of the restricted drug, as well as the name and municipal address of the person who provided it to them and the date on which it was received;\n(b) details regarding the identification or analysis of the restricted drug; and\n(c) the names of the persons who handled the restricted drug during the process of identifying or analyzing it.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.083",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.083.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.084",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.084",
+    "marginal_note": "Retention period",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Record Keeping",
+    "text": "J.01.084 A licensed dealer, a former licensed dealer, an institution and a person referred to in section J.01.083 must keep any document containing the information that they are required to record under this Part, including every declaration and a copy of every report, for a period of two years following the day on which the last record is recorded in the document and in a manner that permits an audit of the document to be made at any time.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.084",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.084.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.085",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.085",
+    "marginal_note": "Location",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Record Keeping",
+    "text": "J.01.085 The documents must be kept\n(a) in the case of a licensed dealer, at the site specified in their licence;\n(b) in the case of an institution, at the institution;\n(c) in the case of a person referred to in section J.01.083, at a location in Canada; and\n(d) in the case of a former licensed dealer, at a location in Canada.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.085",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.085.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.086",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.086",
+    "marginal_note": "Quality of documents",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Record Keeping",
+    "text": "J.01.086 The documents must be complete and readily retrievable and the information in them must be legible and indelible.",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.086",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.086.html"
+  },
+  {
+    "id": "C.R.C.,_c._870-sJ.01.087",
+    "act_code": "C.R.C.,_c._870",
+    "act_short": "Food and Drug Regs",
+    "act_name": "Food and Drug Regulations",
+    "section": "J.01.087",
+    "marginal_note": "Written notification",
+    "part": "PART J - Restricted Drugs",
+    "division": "",
+    "heading": "Notification of Application for Order of Restoration",
+    "text": "J.01.087\n(1) For the purpose of subsection 24(1) of the Act, notification of an application for an order of restoration must be given in writing to the Attorney General by registered mail and be mailed at least 15 days before the date on which the application is to be made to a justice.\n(2) [Content of notification] The notification must specify\n(a) the name of the justice to whom the application is to be made;\n(b) the time and place at which the application is to be heard;\n(c) details concerning the restricted drug or other thing in respect of which the application is to be made; and\n(d) the evidence on which the applicant intends to rely to establish that they are entitled to possession of the restricted drug or other thing referred to in paragraph (c).",
+    "history": "SOR/2019-171, s. 22",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Food and Drug Regs, s. J.01.087",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.%2C_c._870/section-J.01.087.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/F-27.json b/data/processed/F-27.json
new file mode 100644
index 0000000000000000000000000000000000000000..1dfb5ff440a48210e4be616b675e1634d1106c9c
--- /dev/null
+++ b/data/processed/F-27.json
@@ -0,0 +1,1821 @@
+[
+  {
+    "id": "F-27-s1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Food and Drugs Act.",
+    "history": "R.S., c. F-27, s. 1",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-1.html"
+  },
+  {
+    "id": "F-27-s2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation and Application",
+    "text": "2 In this Act,\nadvanced therapeutic product means a therapeutic product that is described in Schedule G or that belongs to a class of therapeutic products that is described in that Schedule; (produit thérapeutique innovant)\nadvertisement includes any representation by any means whatever for the purpose of promoting directly or indirectly the sale or disposal of any food, drug, cosmetic or device; (publicité ou annonce)\nanalyst means an individual designated as an analyst for the purposes of this Act under section 28 or under section 13 of the Canadian Food Inspection Agency Act; (analyste)\nclinical trial means a study, involving human subjects, for the purpose of discovering or verifying the effects of a drug, a device or a food for a special dietary purpose; (essai clinique)\nconfidential business information, in respect of a person to whose business or affairs the information relates, means — subject to the regulations — business information\n(a) that is not publicly available,\n(b) in respect of which the person has taken measures that are reasonable in the circumstances to ensure that it remains not publicly available, and\n(c) that has actual or potential economic value to the person or their competitors because it is not publicly available and its disclosure would result in a material financial loss to the person or a material financial gain to their competitors; (renseignements commerciaux confidentiels)\ncontraceptive device means any instrument, apparatus, contrivance or substance other than a drug, that is manufactured, sold or represented for use in the prevention of conception; (moyen anticonceptionnel)\ncosmetic includes any substance or mixture of substances manufactured, sold or represented for use in cleansing, improving or altering the complexion, skin, hair or teeth, and includes deodorants and perfumes; (cosmétique)\nDepartment means the Department of Health; (ministère)\ndevice means an instrument, apparatus, contrivance or other similar article, or an in vitro reagent, including a component, part or accessory of any of them, that is manufactured, sold or represented for use in\n(a) diagnosing, treating, mitigating or preventing a disease, disorder or abnormal physical state, or any of their symptoms, in human beings or animals,\n(b) restoring, modifying or correcting the body structure of human beings or animals or the functioning of any part of the bodies of human beings or animals,\n(c) diagnosing pregnancy in human beings or animals,\n(d) caring for human beings or animals during pregnancy or at or after the birth of the offspring, including caring for the offspring, or\n(e) preventing conception in human beings or animals;\nhowever, it does not include such an instrument, apparatus, contrivance or article, or a component, part or accessory of any of them, that does any of the actions referred to in paragraphs (a) to (e) solely by pharmacological, immunological or metabolic means or solely by chemical means in or on the body of a human being or animal; (instrument)\ndrug includes any substance or mixture of substances manufactured, sold or represented for use in\n(a) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings or animals,\n(b) restoring, correcting or modifying organic functions in human beings or animals, or\n(c) disinfection in premises in which food is manufactured, prepared or kept; (drogue)\nfood includes any article manufactured, sold or represented for use as food or drink for human beings, chewing gum, and any ingredient that may be mixed with food for any purpose whatever; (aliment)\nfood for a special dietary purpose means a food that has been specially processed or formulated\n(a) to meet the particular requirements of an individual in whom a physical or physiological condition exists as a result of a disease, disorder or abnormal physical state, or\n(b) to be the sole or primary source of nutrition for an individual; (aliment à des fins diététiques spéciales)\nforeign regulatory authority means a government agency or other entity outside Canada that controls the manufacture, use or sale of therapeutic products or foods within its jurisdiction; (autorité réglementaire étrangère)\ninspector means an individual designated as an inspector for the purposes of this Act under subsection 22(1) or under section 13 of the Canadian Food Inspection Agency Act; (inspecteur)\nlabel includes any legend, word or mark attached to, included in, belonging to or accompanying any food, drug, cosmetic, device or package; (étiquette)\nMinister means the Minister of Health; (ministre)\npackage includes any thing in which any food, drug, cosmetic or device is wholly or partly contained, placed or packed; (emballage)\nperson means an individual or an organization as defined in section 2 of the Criminal Code; (personne)\nprescribed means prescribed by the regulations; (Version anglaise seulement)\nsell includes\n(a) offer for sale, expose for sale or have in possession for sale — or distribute to one or more persons, whether or not the distribution is made for consideration, and\n(b) lease, offer for lease, expose for lease or have in possession for lease; (vente)\ntherapeutic product means a drug or device or any combination of drugs and devices; (produit thérapeutique)\ntherapeutic product authorization means\n(a) an authorization, including a licence, that\n(i) authorizes the conduct of a clinical trial in respect of a therapeutic product and is issued under the regulations, or\n(ii) authorizes, as the case may be, the import, sale, advertisement, manufacture, preparation, preservation, packaging, labelling, storage or testing of a therapeutic product and is issued under subsection 21.92(1) or the regulations, or\n(b) an authorization, including a licence, that would fall within paragraph (a) if the authorization were not suspended; (autorisation relative à un produit thérapeutique)\nunsanitary conditions means such conditions or circumstances as might contaminate with dirt or filth, or render injurious to health, a food, drug or cosmetic. (conditions non hygiéniques)",
+    "history": "R.S., 1985, c. F-27, s. 2; R.S., 1985, c. 27 (1st Supp.), s. 191; 1992, c. 1, s. 145(F); 1993, c. 34, s. 71; 1994, c. 26, s. 32(F), c. 38, s. 18; 1995, c. 1, s. 63; 1996, c. 8, ss. 23.1, 32, 34; 1997, c. 6, s. 62; 2014, c. 24, s. 2; 2016, c. 9, s. 1; 2019, c. 29, s. 163; 2023, c. 26, s. 500; 2024, c. 17, s. 322",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-2.html"
+  },
+  {
+    "id": "F-27-s2.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "2.1",
+    "marginal_note": "Non-corrective contact lenses",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation and Application",
+    "text": "2.1 For the purposes of this Act, a non-corrective contact lens is deemed to be a device.",
+    "history": "2012, c. 25, s. 1",
+    "last_amended": "2016-07-17",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 2.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-2.1.html"
+  },
+  {
+    "id": "F-27-s2.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "2.2",
+    "marginal_note": "Tobacco products",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation and Application",
+    "text": "2.2 This Act does not apply to a tobacco product as defined in section 2 of the Tobacco and Vaping Products Act.",
+    "history": "2018, c. 9, s. 72",
+    "last_amended": "2018-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 2.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-2.2.html"
+  },
+  {
+    "id": "F-27-s2.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "2.3",
+    "marginal_note": "Vaping products",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation and Application",
+    "text": "2.3\n(1) Despite the definition drug in section 2, this Act does not apply to a vaping product as defined in section 2 of the Tobacco and Vaping Products Act by reason that it contains nicotine, unless the vaping product is manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings.\n(2) [Vaping products] Despite the definition device in section 2, this Act does not apply to a vaping product as defined in section 2 of the Tobacco and Vaping Products Act by reason that it is manufactured, sold or represented for use with a substance or mixture of substances that contains nicotine, unless the vaping product is manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings.",
+    "history": "2018, c. 9, s. 72",
+    "last_amended": "2018-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 2.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-2.3.html"
+  },
+  {
+    "id": "F-27-s2.4",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "2.4",
+    "marginal_note": "Classification — thing",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation and Application",
+    "text": "2.4\n(1) If the Minister believes that a thing falls within two or more of the definitions food, drug, cosmetic and device in section 2, the Minister may, by order, add a description of the thing to a single part of Schedule A that corresponds to one of the definitions in which the thing is believed to fall.\n(2) [Classification — class of things] If the Minister believes that every thing in a class of things falls within the same two or more definitions food, drug, cosmetic and device in section 2, the Minister may, by order, add a description of the class to a single part of Schedule A that corresponds to one of the definitions in which the things in the class are believed to fall.\n(3) [Factors] Before adding a description of a thing or a class of things to a part of Schedule A, the Minister shall consider the following factors:\n(a) the risk of injury that the thing or things present to human health;\n(b) the protection and promotion of health;\n(c) the possibility of a person being deceived or misled;\n(d) the purposes for which the thing or things are sold, represented or used and the history of use of the thing or things;\n(e) the treatment of similar things that have been regulated as foods, drugs, cosmetics or devices under this Act; and\n(f) the prescribed factors, if any.\n(4) [Effect of addition] A thing that either is described in or belongs to a class of things that is described in\n(a) Part 1 of Schedule A falls within the definition food in section 2 and does not fall within any of the other definitions referred to in subsections (1) and (2);\n(b) Part 2 of Schedule A falls within the definition drug in section 2 and does not fall within any of the other definitions referred to in subsections (1) and (2);\n(c) Part 3 of Schedule A falls within the definition cosmetic in section 2 and does not fall within any of the other definitions referred to in subsections (1) and (2); and\n(d) Part 4 of Schedule A falls within the definition device in section 2 and does not fall within any of the other definitions referred to in subsections (1) and (2).\n(5) [Deletion from Schedule A] The Minister may, by order, delete the description of a thing or a class of things from Schedule A.\n(6) [Interpretation — definitions food, drug, cosmetic and device] For greater certainty, the definitions food, drug, cosmetic and device in section 2 are subject to subsection (4).",
+    "history": "2019, c. 29, s. 164",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 2.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-2.4.html"
+  },
+  {
+    "id": "F-27-s3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "3",
+    "marginal_note": "Prohibited advertising",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "General",
+    "text": "3\n(1) No person shall advertise any food, drug, cosmetic or device to the general public as a treatment, preventative or cure for any of the diseases, disorders or abnormal physical states referred to in Schedule A.1.\n(2) [Prohibited sales] No person shall sell any food, drug, cosmetic or device if\n(a) it is represented by label as a treatment, preventative or cure for any of the diseases, disorders or abnormal physical states referred to in Schedule A.1; or\n(b) the person advertises it to the general public as a treatment, preventative or cure for any of the diseases, disorders or abnormal physical states referred to in Schedule A.1.\n(3) [Unauthorized advertising of contraceptive device prohibited] Except as authorized by regulation, no person shall advertise to the general public any contraceptive device or any drug manufactured, sold or represented for use in the prevention of conception.",
+    "history": "R.S., 1985, c. F-27, s. 3; 1993, c. 34, s. 72(F); 2019, c. 29, s. 165",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-3.html"
+  },
+  {
+    "id": "F-27-s3.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "3.1",
+    "marginal_note": "Prohibition — clinical trials",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "General",
+    "text": "3.1 No person shall conduct a clinical trial in respect of a drug, device or prescribed food for a special dietary purpose unless the person holds an authorization issued under the regulations that authorizes the conduct of the clinical trial.",
+    "history": "2019, c. 29, s. 166",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 3.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-3.1.html"
+  },
+  {
+    "id": "F-27-s3.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "3.2",
+    "marginal_note": "Terms and conditions — clinical trial authorizations",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "General",
+    "text": "3.2 The holder of an authorization referred to in section 3.1 shall comply with any terms and conditions of the authorization that are imposed by the Minister under regulations made under paragraph 30(1)(b.3).",
+    "history": "2019, c. 29, s. 166",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 3.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-3.2.html"
+  },
+  {
+    "id": "F-27-s3.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "3.3",
+    "marginal_note": "Duty to publicize clinical trial information",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "General",
+    "text": "3.3 The holder of an authorization referred to in section 3.1 shall ensure that prescribed information concerning the clinical trial is made public within the prescribed time and in the prescribed manner.",
+    "history": "2019, c. 29, s. 166",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 3.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-3.3.html"
+  },
+  {
+    "id": "F-27-s4",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "4",
+    "marginal_note": "Prohibited sales of food",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Food",
+    "text": "4\n(1) No person shall sell an article of food that\n(a) has in or on it any poisonous or harmful substance;\n(b) is unfit for human consumption;\n(c) consists in whole or in part of any filthy, putrid, disgusting, rotten, decomposed or diseased animal or vegetable substance;\n(d) is adulterated; or\n(e) was manufactured, prepared, preserved, packaged or stored under unsanitary conditions.\n(2) [Exemption] A food does not have a poisonous or harmful substance in or on it for the purposes of paragraph (1)(a) — or is not adulterated for the purposes of paragraph (1)(d) — by reason only that it has in or on it a pest control product as defined in subsection 2(1) of the Pest Control Products Act, or any of its components or derivatives, if the amount of the pest control product or the components or derivatives in or on the food being sold does not exceed the maximum residue limit specified under section 9 or 10 of that Act.",
+    "history": "R.S., 1985, c. F-27, s. 4; 2005, c. 42, s. 1; 2012, c. 19, s. 412",
+    "last_amended": "2012-10-25",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-4.html"
+  },
+  {
+    "id": "F-27-s5",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "5",
+    "marginal_note": "Deception, etc., regarding food",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Food",
+    "text": "5\n(1) No person shall label, package, treat, process, sell or advertise any food in a manner that is false, misleading or deceptive or is likely to create an erroneous impression regarding its character, value, quantity, composition, merit or safety.\n(2) [Food labelled or packaged in contravention of regulations] An article of food that is not labelled or packaged as required by, or is labelled or packaged contrary to, the regulations shall be deemed to be labelled or packaged contrary to subsection (1).",
+    "history": "R.S., c. F-27, s. 5",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-5.html"
+  },
+  {
+    "id": "F-27-s6",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "6",
+    "marginal_note": "Importation and interprovincial movement of food",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Food",
+    "text": "6\n(1) Where a standard for a food has been prescribed, no person shall\n(a) import into Canada,\n(b) send, convey or receive for conveyance from one province to another, or\n(c) have in possession for the purpose of sending or conveying from one province to another\nany article that is intended for sale and that is likely to be mistaken for that food unless the article complies with the prescribed standard.\n(2) [Not applicable to carriers] Paragraphs (1)(b) and (c) do not apply to an operator of a conveyance that is used to carry an article or to a carrier of an article whose sole concern, in respect of the article, is the conveyance of the article unless the operator or carrier could, with reasonable diligence, have ascertained that the conveying or receiving for conveyance of the article or the possession of the article for the purpose of conveyance would be in contravention of subsection (1).\n(3) [Labelling, etc., of food that is imported or moved interprovincially] Where a standard for a food has been prescribed, no person shall label, package, sell or advertise any article that\n(a) has been imported into Canada,\n(b) has been sent or conveyed from one province to another, or\n(c) is intended to be sent or conveyed from one province to another\nin such a manner that it is likely to be mistaken for that food unless the article complies with the prescribed standard.",
+    "history": "R.S., 1985, c. F-27, s. 6; R.S., 1985, c. 27 (3rd Supp.), s. 1",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-6.html"
+  },
+  {
+    "id": "F-27-s6.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "6.1",
+    "marginal_note": "Governor in Council may identify standard or portion thereof",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Food",
+    "text": "6.1\n(1) The Governor in Council may, by regulation, identify a standard prescribed for a food, or any portion of the standard, as being necessary to prevent injury to the health of the consumer or purchaser of the food.\n(2) [Where standard or portion thereof is identified] Where a standard or any portion of a standard prescribed for a food is identified by the Governor in Council pursuant to subsection (1), no person shall label, package, sell or advertise any article in such a manner that it is likely to be mistaken for that food unless the article complies with the standard or portion of a standard so identified.",
+    "history": "R.S., 1985, c. 27 (3rd Supp.), s. 1",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 6.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-6.1.html"
+  },
+  {
+    "id": "F-27-s7",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "7",
+    "marginal_note": "Unsanitary manufacture, etc., of food",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Food",
+    "text": "7 No person shall manufacture, prepare, preserve, package or store for sale any food under unsanitary conditions.",
+    "history": "R.S., c. F-27, s. 7",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-7.html"
+  },
+  {
+    "id": "F-27-s8",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "8",
+    "marginal_note": "Prohibited sales of drugs",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "8 No person shall sell any drug that\n(a) was manufactured, prepared, preserved, packaged or stored under unsanitary conditions; or\n(b) is adulterated.",
+    "history": "R.S., c. F-27, s. 8",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-8.html"
+  },
+  {
+    "id": "F-27-s9",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "9",
+    "marginal_note": "Deception, etc., regarding drugs",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "9\n(1) No person shall label, package, treat, process, sell or advertise any drug in a manner that is false, misleading or deceptive or is likely to create an erroneous impression regarding its character, value, quantity, composition, merit or safety.\n(2) [Drugs labelled or packaged in contravention of regulations] A drug that is not labelled or packaged as required by, or is labelled or packaged contrary to, the regulations shall be deemed to be labelled or packaged contrary to subsection (1).",
+    "history": "R.S., c. F-27, s. 9",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-9.html"
+  },
+  {
+    "id": "F-27-s10",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "10",
+    "marginal_note": "Where standard prescribed for drug",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "10\n(1) Where a standard has been prescribed for a drug, no person shall label, package, sell or advertise any substance in such a manner that it is likely to be mistaken for that drug, unless the substance complies with the prescribed standard.\n(2) [Trade standards] Where a standard has not been prescribed for a drug, but a standard for the drug is contained in any publication referred to in Schedule B, no person shall label, package, sell or advertise any substance in such a manner that it is likely to be mistaken for that drug, unless the substance complies with the standard.\n(3) [Where no prescribed or trade standard] Where a standard for a drug has not been prescribed and no standard for the drug is contained in any publication referred to in Schedule B, no person shall sell the drug unless\n(a) it is in accordance with the professed standard under which it is sold; and\n(b) it does not resemble, in a manner likely to deceive, any drug for which a standard has been prescribed or is contained in any publication referred to in Schedule B.",
+    "history": "R.S., c. F-27, s. 10",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-10.html"
+  },
+  {
+    "id": "F-27-s11",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "11",
+    "marginal_note": "Unsanitary manufacture, etc., of drug",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "11 No person shall manufacture, prepare, preserve, package or store for sale any drug under unsanitary conditions.",
+    "history": "R.S., c. F-27, s. 11",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-11.html"
+  },
+  {
+    "id": "F-27-s12",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "12",
+    "marginal_note": "Drugs not to be sold unless safe manufacture indicated",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "12 No person shall sell any drug described in Schedule C or D unless the Minister has, in prescribed form and manner, indicated that the premises in which the drug was manufactured and the process and conditions of manufacture therein are suitable to ensure that the drug will not be unsafe for use.",
+    "history": "R.S., c. F-27, s. 12",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-12.html"
+  },
+  {
+    "id": "F-27-s13",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "13",
+    "marginal_note": "Drugs not to be sold unless safe batch indicated",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "13 No person shall sell any drug described in Schedule E unless the Minister has, in prescribed form and manner, indicated that the batch from which the drug was taken is not unsafe for use.",
+    "history": "R.S., c. F-27, s. 13",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-13.html"
+  },
+  {
+    "id": "F-27-s14",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "14",
+    "marginal_note": "Samples",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "14 No person shall distribute or cause to be distributed any drug as a sample except in accordance with the regulations.",
+    "history": "R.S., 1985, c. F-27, s. 14; 2020, c. 1, s. 57",
+    "last_amended": "2020-07-01",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-14.html"
+  },
+  {
+    "id": "F-27-s15",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "15",
+    "marginal_note": "Schedule F drugs not to be sold",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Drugs",
+    "text": "15 No person shall sell any drug described in Schedule F.",
+    "history": "R.S., c. F-27, s. 15",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-15.html"
+  },
+  {
+    "id": "F-27-s16",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "16",
+    "marginal_note": "Prohibited sales of cosmetics",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Cosmetics",
+    "text": "16 No person shall sell any cosmetic that\n(a) has in or on it any substance that may cause injury to the health of the user when the cosmetic is used,\n(i) according to the directions on the label or accompanying the cosmetic, or\n(ii) for such purposes and by such methods of use as are customary or usual therefor;\n(b) consists in whole or in part of any filthy or decomposed substance or of any foreign matter; or\n(c) was manufactured, prepared, preserved, packaged or stored under unsanitary conditions.",
+    "history": "R.S., 1985, c. F-27, s. 16; 2016, c. 9, s. 2(F)",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-16.html"
+  },
+  {
+    "id": "F-27-s16.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "16.1",
+    "marginal_note": "Prohibited sales — animal testing",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Cosmetics",
+    "text": "16.1\n(1) No person shall sell a cosmetic unless the person can establish the safety of the cosmetic without relying on data derived from a test conducted on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal.\n(2) [Exceptions] The prohibition in subsection (1) does not apply if\n(a) the Government of Canada has published the data in a scientific journal or on a Government of Canada website;\n(b) the data is publicly available and is derived from a test that was not sponsored by or conducted by or on behalf of a person who manufactures, imports or sells the cosmetic;\n(c) the following conditions are met:\n(i) the data is derived from a test that was conducted on a substance in order to meet\n(A) a requirement under a provision of an Act of Parliament or any of its regulations that applied at the time that the test was conducted, except a requirement that relates only to cosmetics under a provision of this Act or the regulations, or\n(B) a requirement that does not relate to cosmetics under the law that applied in a foreign state at the time that the test was conducted,\n(ii) the substance is or has been used in a product that is not a cosmetic and that is or has been legally sold in the country where the requirement in question applied, and\n(iii) the test was necessary to meet the requirement in order to sell the product in that country;\n(d) the data is derived from a test that was conducted before the day on which this section comes into force;\n(e) the cosmetic was sold in Canada at any time before the day on which this section comes into force; or\n(f) any prescribed circumstance applies.",
+    "history": "2023, c. 26, s. 505",
+    "last_amended": "2023-12-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 16.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-16.1.html"
+  },
+  {
+    "id": "F-27-s16.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "16.2",
+    "marginal_note": "Prohibition — animal testing",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Cosmetics",
+    "text": "16.2 No person shall conduct a test on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal if the purpose of the test is to meet, with respect to a cosmetic, a requirement under a provision of this Act or the regulations or to meet a requirement that relates to the safety of cosmetics under the law that applies in a foreign state.",
+    "history": "2023, c. 26, s. 505",
+    "last_amended": "2023-12-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 16.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-16.2.html"
+  },
+  {
+    "id": "F-27-s16.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "16.3",
+    "marginal_note": "Prohibited claims — animal testing",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Cosmetics",
+    "text": "16.3\n(1) No person shall make a claim on the label of or in an advertisement for a cosmetic that is likely to create an impression that the cosmetic was not tested on animals after the day on which this section comes into force unless the person has evidence that no such testing occurred after that day.\n(2) [Provision of evidence] A person who makes a claim described in subsection (1) shall, on the request of the Minister, provide the Minister with the evidence referred to in that subsection.",
+    "history": "2023, c. 26, s. 505",
+    "last_amended": "2023-12-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 16.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-16.3.html"
+  },
+  {
+    "id": "F-27-s17",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "17",
+    "marginal_note": "Where standard prescribed for cosmetic",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Cosmetics",
+    "text": "17 Where a standard has been prescribed for a cosmetic, no person shall label, package, sell or advertise any article in such a manner that it is likely to be mistaken for that cosmetic, unless the article complies with the prescribed standard.",
+    "history": "R.S., c. F-27, s. 17",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-17.html"
+  },
+  {
+    "id": "F-27-s18",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "18",
+    "marginal_note": "Unsanitary conditions",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Cosmetics",
+    "text": "18 No person shall manufacture, prepare, preserve, package or store for sale any cosmetic under unsanitary conditions.",
+    "history": "R.S., c. F-27, s. 18",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-18.html"
+  },
+  {
+    "id": "F-27-s19",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "19",
+    "marginal_note": "Prohibited sales of devices",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Devices",
+    "text": "19 No person shall sell any device that, when used according to directions or under such conditions as are customary or usual, may cause injury to the health of the purchaser or user thereof.",
+    "history": "R.S., c. F-27, s. 19",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-19.html"
+  },
+  {
+    "id": "F-27-s20",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "20",
+    "marginal_note": "Deception, etc., regarding devices",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Devices",
+    "text": "20\n(1) No person shall label, package, treat, process, sell or advertise any device in a manner that is false, misleading or deceptive or is likely to create an erroneous impression regarding its design, construction, performance, intended use, quantity, character, value, composition, merit or safety.\n(2) [Devices labelled or packaged in contravention of regulations] A device that is not labelled or packaged as required by, or is labelled or packaged contrary to, the regulations shall be deemed to be labelled or packaged contrary to subsection (1).",
+    "history": "R.S., c. F-27, s. 20; 1976-77, c. 28, s. 16",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-20.html"
+  },
+  {
+    "id": "F-27-s21",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21",
+    "marginal_note": "Where standard prescribed for device",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Devices",
+    "text": "21 Where a standard has been prescribed for a device, no person shall label, package, sell or advertise any article in such a manner that it is likely to be mistaken for that device, unless the article complies with the prescribed standard.",
+    "history": "R.S., c. F-27, s. 21",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.html"
+  },
+  {
+    "id": "F-27-s21.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.1",
+    "marginal_note": "Power to require information — serious risk",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.1\n(1) If the Minister believes that a therapeutic product may present a serious risk of injury to human health, the Minister may order a person to provide the Minister with information that is in the person’s control and that the Minister believes is necessary to determine whether the product presents such a risk.\n(2) [Disclosure — serious risk] The Minister may disclose confidential business information about a therapeutic prod­uct without notifying the person to whose business or affairs the information relates or obtaining their consent, if the Minister believes that the product may present a serious risk of injury to human health.\n(3) [Disclosure — health or safety] The Minister may disclose confidential business information about a therapeutic prod­uct without notifying the person to whose business or affairs the information relates or obtaining their consent, if the purpose of the disclosure is related to the protection or promotion of human health or the safety of the public and the disclosure is to\n(a) a government;\n(b) a person from whom the Minister seeks advice; or\n(c) a person who carries out functions relating to the protection or promotion of human health or the safety of the public.\n(4) [Definition of government] In this section, government means any of the following or their institutions:\n(a) the federal government;\n(b) a corporation named in Schedule III to the Financial Administration Act;\n(c) a provincial government or a public body established under an Act of the legislature of a province;\n(d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act;\n(e) a government of a foreign state or of a subdivision of a foreign state; or\n(f) an international organization of states.",
+    "history": "2014, c. 24, s. 3",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.1.html"
+  },
+  {
+    "id": "F-27-s21.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.2",
+    "marginal_note": "Modification or replacement — labelling or packaging",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.2 The Minister may, if he or she believes that doing so is necessary to prevent injury to health, order the holder of a therapeutic product authorization that authorizes the import or sale of a therapeutic product to modify the product’s label or to modify or replace its package.",
+    "history": "2014, c. 24, s. 3",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.2.html"
+  },
+  {
+    "id": "F-27-s21.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.3",
+    "marginal_note": "Minister’s powers — risk of injury to health",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.3\n(1) If the Minister believes that a therapeutic product presents a serious or imminent risk of injury to health, he or she may order a person who sells the product to\n(a) recall the product; or\n(b) send the product, or cause it to be sent, to a place specified in the order.\n(2) [Recall order — corrective action] For greater certainty, if the Minister makes an order under paragraph (1)(a) and believes that corrective action is an effective means of dealing with the risk, the order may require the person who sells the product to, instead of requesting the product’s return, request the product’s owner or user to allow corrective action to be taken in respect of the product and then take that corrective action, or cause it to be taken, if the request is accepted.\n(3) [Prohibition — selling] Subject to subsection (5), no person shall sell a therapeutic product that the Minister orders them, or another person, to recall.\n(4) [Power to authorize sale] The Minister may authorize a person to sell a therapeutic product, with or without conditions, even if the Minister has ordered them, or another person, to recall it.\n(5) [Exception] A person does not contravene subsection (3) if they sell a therapeutic product that they have been authorized under subsection (4) to sell, provided that they sell it in accordance with any conditions that the Minister establishes.\n(6) [Contravention of unpublished order] No person shall be convicted of an offence for the contravention of subsection (3) unless it is proved that, at the time of the alleged contravention, the person had been notified of the recall order or reasonable steps had been taken to bring the purport of the recall order to the notice of those persons likely to be affected by it.",
+    "history": "2014, c. 24, s. 3",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.3.html"
+  },
+  {
+    "id": "F-27-s21.301",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.301",
+    "marginal_note": "Information — serious environmental risk",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.301\n(1) If the Minister believes that a therapeutic product may present a serious risk to the environment, the Minister may order a person to provide the Minister with information that is in the person’s control and that the Minister believes is necessary to determine whether the product presents such a risk.\n(2) [Disclosure — serious environmental risk] The Minister may disclose confidential business information about a therapeutic product without notifying the person to whose business or affairs the information relates or obtaining their consent, if the Minister believes that the product may present a serious risk to the environment.\n(3) [Disclosure — protection of the environment] The Minister may disclose confidential business information about a therapeutic product without notifying the person to whose business or affairs the information relates or obtaining their consent, if the purpose of the disclosure is related to the protection of the environment and the disclosure is to\n(a) a government;\n(b) a person from whom the Minister seeks advice; or\n(c) a person who carries out functions relating to the protection of the environment, including the assessment and management of risks to the environment.\n(4) [Definition of government] In this section, government has the same meaning as in subsection 21.1(4).",
+    "history": "2023, c. 12, s. 65",
+    "last_amended": "2023-06-13",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.301.html"
+  },
+  {
+    "id": "F-27-s21.302",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.302",
+    "marginal_note": "Labelling or packaging — serious risk to environment",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.302 The Minister may, if he or she believes that doing so is necessary to prevent a serious risk to the environment, order the holder of a therapeutic product authorization that authorizes the import or sale of a therapeutic product to modify the product’s label or to modify or replace its package.",
+    "history": "2023, c. 12, s. 65",
+    "last_amended": "2023-06-13",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.302.html"
+  },
+  {
+    "id": "F-27-s21.303",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.303",
+    "marginal_note": "Minister’s powers — serious risk to environment",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.303\n(1) If the Minister believes that a therapeutic product presents a serious or imminent risk to the environment, he or she may order a person who sells the product to\n(a) recall the product; or\n(b) send the product, or cause it to be sent, to a place specified in the order.\n(2) [Subsections 21.3(2) to (6) apply] Subsections 21.3(2) to (6) apply, with any modifications that the circumstances require, in respect of any order made under subsection (1).",
+    "history": "2023, c. 12, s. 65",
+    "last_amended": "2023-06-13",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.303.html"
+  },
+  {
+    "id": "F-27-s21.31",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.31",
+    "marginal_note": "Power to require assessment",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.31 Subject to the regulations, the Minister may order the holder of a therapeutic product authorization to conduct an assessment of the therapeutic product to which the authorization relates and provide the Minister with the results of the assessment.",
+    "history": "2014, c. 24, s. 4",
+    "last_amended": "2018-04-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.31.html"
+  },
+  {
+    "id": "F-27-s21.32",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.32",
+    "marginal_note": "Power to require tests, studies, etc.",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.32 Subject to the regulations, the Minister may, for the purpose of obtaining additional information about a therapeutic product’s effects on health or safety, order the holder of a therapeutic product authorization to\n(a) compile information, conduct tests or studies or monitor experience in respect of the therapeutic product; and\n(b) provide the Minister with the information or the results of the tests, studies or monitoring.",
+    "history": "2014, c. 24, s. 4",
+    "last_amended": "2018-04-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.32.html"
+  },
+  {
+    "id": "F-27-s21.321",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.321",
+    "marginal_note": "Definition of therapeutic product",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.321 Despite the definition therapeutic product in section 2, in sections 21.31 and 21.32 therapeutic product means a drug or device or any combination of drugs and devices, but does not include a natural health product within the meaning of the Natural Health Products Regulations.",
+    "history": "2023, c. 26, s. 501",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.321",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.321.html"
+  },
+  {
+    "id": "F-27-s21.33",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.33",
+    "marginal_note": "Power — information relating to environmental effects",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.33 Subject to the regulations, the Minister may, for the purpose of obtaining additional information about a therapeutic product’s effects on the environment, order the holder of a therapeutic product authorization to\n(a) compile information or conduct tests, studies or monitoring in respect of the therapeutic product; and\n(b) provide the Minister with the information or the results of the tests, studies or monitoring.",
+    "history": "2023, c. 12, s. 66",
+    "last_amended": "2023-06-13",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.33.html"
+  },
+  {
+    "id": "F-27-s21.4",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.4",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.4\n(1) For greater certainty, orders made under any of sections 21.1 to 21.33 are not statutory instruments within the meaning of the Statutory Instruments Act.\n(2) [Availability of orders] The Minister shall ensure that any order made under any of sections 21.1 to 21.33 is publicly available.",
+    "history": "2014, c. 24, ss. 3, 4; 2023, c. 12, s. 66",
+    "last_amended": "2023-06-13",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.4.html"
+  },
+  {
+    "id": "F-27-s21.5",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.5",
+    "marginal_note": "Injunction",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.5\n(1) If, on the application of the Minister, it appears to a court of competent jurisdiction that a person has done, is about to do or is likely to do anything that constitutes or is directed toward the commission of an offence under this Act in respect of a therapeutic product, the court may issue an injunction ordering the person, who is to be named in the application, to\n(a) refrain from doing anything that it appears to the court may constitute or be directed toward the commission of the offence; or\n(b) do anything that it appears to the court may prevent the commission of the offence.\n(2) [Notice] No injunction is to be issued under subsection (1) unless 48 hours’ notice is served on the party or parties who are named in the application or unless the urgency of the situation is such that service of notice would not be in the public interest.",
+    "history": "2014, c. 24, s. 3",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.5.html"
+  },
+  {
+    "id": "F-27-s21.6",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.6",
+    "marginal_note": "False or misleading information — therapeutic products",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.6 No person shall knowingly make a false or misleading statement to the Minister — or knowingly provide him or her with false or misleading information — in connection with any matter under this Act concerning a therapeutic product.",
+    "history": "2014, c. 24, s. 3",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.6.html"
+  },
+  {
+    "id": "F-27-s21.7",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.7",
+    "marginal_note": "Terms and conditions of authorizations",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.7 The holder of a therapeutic product authorization shall comply with any terms and conditions of the authorization that are imposed by the Minister under subsection 21.92(3) or under regulations made under paragraph 30(1.2)(b).",
+    "history": "2014, c. 24, s. 3; 2019, c. 29, s. 167",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.7.html"
+  },
+  {
+    "id": "F-27-s21.71",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.71",
+    "marginal_note": "Duty to publicize clinical trial information",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.71 The holder of a therapeutic product authorization referred to in paragraph 30(1.2)(c) shall ensure that prescribed information concerning the clinical trial is made public within the prescribed time and in the prescribed manner.",
+    "history": "2014, c. 24, s. 3; 2019, c. 29, s. 168",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.71.html"
+  },
+  {
+    "id": "F-27-s21.8",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.8",
+    "marginal_note": "Health care institutions to provide information",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Therapeutic Products",
+    "text": "21.8\n(1) A prescribed health care institution shall provide the Minister, within the prescribed time and in the prescribed manner, with prescribed information that is in its control about a serious adverse drug reaction that involves a therapeutic product or a medical device incident that involves a therapeutic product.\n(2) [Definition of therapeutic product] Despite the definition therapeutic product in section 2, in subsection (1) therapeutic product means a drug or device or any combination of drugs and devices, but does not include a natural health product within the meaning of the Natural Health Products Regulations.",
+    "history": "2014, c. 24, s. 5; 2023, c. 26, s. 502",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.8.html"
+  },
+  {
+    "id": "F-27-s21.9",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.9",
+    "marginal_note": "Prohibited activities",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.9\n(1) No person shall import, sell, advertise, manufacture, prepare, preserve, package, label, store or test an advanced therapeutic product unless the person\n(a) holds a licence in respect of that product that was issued under subsection 21.92(1) and that authorizes the activity in question;\n(b) is authorized under an order made under subsection 21.95(1) to conduct the activity in question in respect of the product; or\n(c) conducts the activity in question in accordance with the regulations.\n(2) [Clarification] For greater certainty, the prohibition applies in respect of an activity regardless of whether the activity is conducted for the purpose of the sale or use of the advanced therapeutic product.",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.9.html"
+  },
+  {
+    "id": "F-27-s21.91",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.91",
+    "marginal_note": "Additions to Schedule G",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.91\n(1) For the purpose of preventing injury to health or preventing a person from being deceived or misled, the Minister may, by order, add a description of a therapeutic product or a class of therapeutic products to Schedule G if the Minister believes that the therapeutic product or products represent an emerging or innovative technological, scientific or medical development.\n(2) [Factors] Before adding a description of a therapeutic product or a class of therapeutic products to Schedule G, the Minister shall consider the following factors:\n(a) the degree of uncertainty respecting the risks and benefits associated with the therapeutic product or products and the measures that are available to adequately manage and control those risks;\n(b) the extent to which the therapeutic product or products are different from therapeutic products for which therapeutic product authorizations have been issued under the regulations;\n(c) the extent to which existing legal frameworks are adequate to prevent injury to health or to prevent persons from being deceived or misled; and\n(d) the prescribed factors, if any.\n(3) [Deletion from Schedule G] The Minister may, by order, delete the description of a therapeutic product or a class of therapeutic products from Schedule G.",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.91.html"
+  },
+  {
+    "id": "F-27-s21.92",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.92",
+    "marginal_note": "Advanced therapeutic product licence",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.92\n(1) Subject to the regulations, the Minister may, on application, issue or amend an advanced therapeutic product licence that authorizes a person to import, sell, advertise, manufacture, prepare, preserve, package, label, store or test an advanced therapeutic product if the Minister believes that the applicant has provided sufficient evidence to support the conclusion that\n(a) the benefits associated with the product outweigh the risks; and\n(b) the risks associated with the product and the activity will be adequately managed and controlled.\n(2) [Application] An application for an advanced therapeutic product licence, or for its amendment, shall be filed with the Minister in the form and manner specified by the Minister and shall set out the information required by the Minister as well as any prescribed information.\n(3) [Terms and conditions] The Minister may impose terms and conditions on an advanced therapeutic product licence, including an existing licence, or amend them.",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.92.html"
+  },
+  {
+    "id": "F-27-s21.93",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.93",
+    "marginal_note": "Suspension and revocation",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.93\n(1) Subject to the regulations, the Minister may suspend or revoke an advanced therapeutic product licence, in whole or in part, if\n(a) the Minister believes that the risks that are associated with the advanced therapeutic product outweigh the benefits;\n(b) the Minister believes that the risks associated with the product or any authorized activity are not being adequately managed or controlled;\n(c) in the case of a suspension, any prescribed circumstance exists; or\n(d) in the case of a revocation, any prescribed circumstance exists.\n(2) [Suspension without prior notice] If the Minister believes that an immediate suspension is necessary to prevent injury to health, the Minister may suspend an advanced therapeutic product licence, in whole or in part, without prior notice to its holder and regardless of whether any of the circumstances referred to in subsection (1) exists.",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.93.html"
+  },
+  {
+    "id": "F-27-s21.94",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.94",
+    "marginal_note": "Exemption",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.94 The holder of an advanced therapeutic product licence is, in respect of the activities authorized under the licence, exempt from the provisions of the regulations other than any provisions that are specified in regulations made under paragraph 30(1.2)(b.2).",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.94.html"
+  },
+  {
+    "id": "F-27-s21.95",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.95",
+    "marginal_note": "Order — advanced therapeutic products",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.95\n(1) The Minister may make an order, with or without terms and conditions, that authorizes any person within a class of persons that is specified in the order to import, sell, advertise, manufacture, prepare, preserve, package, label, store or test an advanced therapeutic product.\n(2) [Additional content] The Minister may, in the order,\n(a) specify provisions of the regulations that are excluded from the scope of the exemption provided for in section 21.96; and\n(b) establish classes and distinguish among those classes.\n(3) [Compliance with terms and conditions] A person that conducts an activity under the order shall comply with any applicable terms and conditions.",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.95.html"
+  },
+  {
+    "id": "F-27-s21.96",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "21.96",
+    "marginal_note": "Exemption",
+    "part": "PART I - Foods, Drugs, Cosmetics and Devices",
+    "division": "",
+    "heading": "Advanced Therapeutic Products",
+    "text": "21.96 A person that conducts an activity under an order made under subsection 21.95(1) is, in respect of the activity, exempt from the provisions of the regulations other than any provisions that are specified in the order or in regulations made under paragraph 30(1.2)(b.2).",
+    "history": "2019, c. 29, s. 169",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 21.96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-21.96.html"
+  },
+  {
+    "id": "F-27-s22",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "22",
+    "marginal_note": "Inspectors",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "22\n(1) For the purposes of the administration and enforcement of this Act, the Minister may designate individuals or classes of individuals as inspectors to exercise powers or perform duties or functions in relation to any matter referred to in the designation.\n(2) [Certificate to be produced] An inspector shall be given a certificate in a form established by the Minister or the President of the Canadian Food Inspection Agency attesting to the inspector’s designation and, on entering any place pursuant to subsection 23(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.",
+    "history": "R.S., 1985, c. F-27, s. 22; 1997, c. 6, s. 63; 2016, c. 9, s. 4",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-22.html"
+  },
+  {
+    "id": "F-27-s22.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "22.1",
+    "marginal_note": "Provision of documents, information or samples",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "22.1\n(1) An inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or the regulations, order a person to provide, on or before the date and time specified by the inspector and at the place and in the manner specified by the inspector, any document, information or sample specified by the inspector.\n(2) [Duty to provide] A person that is ordered by an inspector to provide a document, information or a sample shall do so on or before the date and time, and at the place and in the manner, specified by the inspector.",
+    "history": "2019, c. 29, s. 170",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 22.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-22.1.html"
+  },
+  {
+    "id": "F-27-s23",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "23",
+    "marginal_note": "Powers of inspectors",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "23\n(1) Subject to subsection (9), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or the regulations, enter any place, including a conveyance, in which they believe on reasonable grounds\n(a) an activity that may be regulated under this Act is being conducted;\n(b) any article to which this Act or the regulations apply is located;\n(c) an activity could be conducted under an authorization, including a licence, for which an application is under consideration by the Minister; or\n(d) an activity could be conducted as a result of an exemption that is under consideration by the Minister.\n(2) [Other powers] The inspector may, in the place entered under subsection (1),\n(a) examine any article to which this Act or the regulations apply or anything that the inspector believes on reasonable grounds is used or is capable of being used for an activity regulated under this Act;\n(b) open and examine any receptacle or package that the inspector believes on reasonable grounds contains any article to which this Act or the regulations apply;\n(c) examine — and make copies of or take extracts from — any record, report, electronic data or other document that is found at the place and that the inspector believes on reasonable grounds includes information relevant to the administration of this Act or the regulations;\n(d) cause to be reproduced any electronic data referred to in paragraph (c);\n(e) use, or cause to be used, any computer system or telecommunication system at the place;\n(f) examine — and reproduce or cause to be reproduced — any electronic data that is contained in or available to a system referred to in paragraph (e) and that the inspector believes on reasonable grounds includes information relevant to the administration of this Act or the regulations;\n(g) remove, for examination or copying, any copies made or extracts taken under paragraph (c), (d) or (f);\n(h) test anything that the inspector believes on reasonable grounds is an article to which this Act or the regulations apply;\n(i) take samples of any food, drug, cosmetic, device or anything used for an activity regulated under this Act;\n(j) take photographs and make recordings and sketches;\n(k) remove anything from the place for the purpose of examination, conducting tests or taking samples; and\n(l) seize and detain for the time that may be necessary any article that the inspector believes on reasonable grounds is an article by means of, or in relation to which, any provision of this Act or the regulations has been contravened.\n(3) [Means of telecommunication] For the purposes of subsection (1), an inspector is considered to have entered a place when they access it remotely by a means of telecommunication.\n(4) [Limitation — access by means of telecommunication] An inspector who enters remotely, by a means of telecommunication, a place that is not accessible to the public shall do so with the knowledge of the owner or person in charge of the place and only for the period necessary for the purpose referred to in subsection (1).\n(5) [Stopping or moving conveyance] For the purpose of entering a conveyance, an inspector may order the owner or person having possession, care or control of the conveyance to stop it or move it.\n(6) [Duty to comply] An owner or person who, under subsection (5), is ordered to stop or move a conveyance shall stop or move it.\n(7) [Individual accompanying inspector] An inspector may be accompanied by any other individual that the inspector believes is necessary to help them exercise their powers or perform their duties or functions under this section.\n(8) [Entering private property] An inspector and any individual accompanying them may enter and pass through private property, other than a dwelling-house on that property, in order to gain entry to a place referred to in subsection (1). For greater certainty, they are not liable for doing so.\n(9) [Warrant to enter dwelling-house] In the case of a dwelling-house, an inspector may enter it only with the consent of the occupant or under the authority of a warrant issued under subsection (10).\n(10) [Authority to issue warrant] A justice of the peace may, on ex parte application, issue a warrant authorizing the inspector named in it to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that\n(a) the dwelling-house is a place referred to in subsection (1);\n(b) entry to the dwelling-house is necessary for a purpose referred to in that subsection; and\n(c) entry to the dwelling-house has been refused or there are reasonable grounds to believe that it will be refused.\n(11) [Use of force] In executing a warrant issued under subsection (10), an inspector shall not use force unless they are accompanied by a peace officer and the use of force is specifically authorized in the warrant.\n(12) [Means of telecommunication] An application for a warrant under subsection (10) may be submitted, and the warrant may be issued, by a means of telecommunication and section 487.1 of the Criminal Code applies for those purposes with any necessary modifications.\n(13) [Assistance to inspector] The owner or other person in charge of a place entered by an inspector under subsection (1) and every individual found there shall\n(a) give the inspector all reasonable assistance; and\n(b) provide the inspector with any information that the inspector may reasonably require, including information that is necessary to establish their identity to the inspector’s satisfaction.\n(14) [Definition of article to which this Act or the regulations apply] In subsections (1) and (2), article to which this Act or the regulations apply includes\n(a) any food, drug, cosmetic or device;\n(b) anything used for an activity regulated under this Act; and\n(c) any record, report, electronic data or other document — including any labelling or advertising material — relating to the administration of this Act or the regulations.",
+    "history": "R.S., 1985, c. F-27, s. 23; R.S., 1985, c. 31 (1st Supp.), s. 11, c. 27 (3rd Supp.), s. 2; 2019, c. 29, s. 170; 2022, c. 17, s. 63; 2024, c. 17, s. 323",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-23.html"
+  },
+  {
+    "id": "F-27-s24",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "24",
+    "marginal_note": "Obstruction and false statements",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "24\n(1) No person shall obstruct or hinder, or knowingly make any false or misleading statement either orally or in writing to, an inspector while the inspector is engaged in carrying out his duties or functions under this Act or the regulations.\n(2) [Interference] Except with the authority of an inspector, no person shall remove, alter or interfere in any way with anything seized under this Part.",
+    "history": "R.S., c. F-27, ss. 22, 37",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-24.html"
+  },
+  {
+    "id": "F-27-s25",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "25",
+    "marginal_note": "Storage, movement and disposal",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "25 An inspector may, in respect of any article seized under this Part,\n(a) on notice to its owner or the person having possession, care or control of it at the time of its seizure, store it or move it at the expense of the person to whom the notice is given;\n(b) order its owner or the person having possession, care or control of it at the time of its seizure to store it or move it at the expense of the person being so ordered; or\n(c) order its owner or the person having possession, care or control of it at the time of its seizure to dispose of it at the expense of the person being so ordered — or, on notice to its owner or the person having possession, care or control of it at the time of its seizure, dispose of it at the expense of the person to whom the notice is given — if\n(i) the article is perishable, or\n(ii) the inspector is of the opinion that the article presents a risk of injury to health or safety and that its disposal is necessary to respond to the risk.",
+    "history": "R.S., 1985, c. F-27, s. 25; 2016, c. 9, s. 5",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-25.html"
+  },
+  {
+    "id": "F-27-s26",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "26",
+    "marginal_note": "Release of seized articles",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "26 An inspector who has seized any article under this Part shall release it when he is satisfied that all the provisions of this Act and the regulations with respect thereto have been complied with.",
+    "history": "R.S., c. F-27, ss. 23, 37",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-26.html"
+  },
+  {
+    "id": "F-27-s26.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "26.1",
+    "marginal_note": "Unclaimed seized articles",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "26.1\n(1) An article seized under this Part is, at the election of the Minister or the Minister of Agriculture and Agri-Food, forfeited to Her Majesty in right of Canada if\n(a) within 60 days after the seizure, no person is identified in accordance with the regulations, if any, as its owner or as the person entitled to possess it; or\n(b) its owner or the person having possession, care or control of it at the time of its seizure does not claim it within 60 days after the day on which they are notified that an inspector has released it.\n(2) [Disposal] A seized article that is forfeited under subsection (1) may be disposed of, as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of its owner or the person having possession, care or control of it at the time of its seizure.",
+    "history": "2016, c. 9, s. 6",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 26.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-26.1.html"
+  },
+  {
+    "id": "F-27-s27",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "27",
+    "marginal_note": "Forfeiture with consent",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Inspection, Seizure and Forfeiture",
+    "text": "27\n(1) If an inspector has seized an article under this Part and its owner or the person having possession, care or control of it at the time of its seizure consents to its forfeiture, the article is forfeited to Her Majesty in right of Canada and may be disposed of as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of its owner or the person having possession, care or control of the article at the time of its seizure.\n(2) [Forfeiture — offence] If a person has been convicted of a contravention of this Act or the regulations, the court or judge may, in addition to any punishment imposed, order that any article by means of or in relation to which the offence was committed, and any thing of a similar nature belonging to or in the possession, care or control of the person or found with the article, be forfeited. On the making of the order, the article and thing are forfeited to Her Majesty in right of Canada and may be disposed of as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of the person who has been convicted.\n(3) [Order for forfeiture on application of inspector] Without prejudice to subsection (2), a judge of a superior court of the province in which any article is seized under this Part may, on the application of an inspector and on any notice to those persons that the judge directs, order that the article and any thing of a similar nature found with it be forfeited to Her Majesty in right of Canada, if the judge finds, after making any inquiry that the judge considers necessary, that the article is one by means of or in relation to which a provision of this Act or the regulations has been contravened. On the making of the order, the article or thing may be disposed of as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of the owner of the article or the person having possession, care or control of it at the time of its seizure.",
+    "history": "R.S., 1985, c. F-27, s. 27; 1992, c. 1, s. 145(F); 1994, c. 38, s. 19; 1995, c. 1, s. 62; 1996, c. 8, s. 23.2; 1997, c. 6, s. 64; 2016, c. 9, s. 6",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-27.html"
+  },
+  {
+    "id": "F-27-s27.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "27.1",
+    "marginal_note": "Unlawful imports",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Removal, Forfeiture or Destruction of Unlawful Imports",
+    "text": "27.1\n(1) An inspector who has reasonable grounds to believe that an imported food, drug, cosmetic or device does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may decide whether to give the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device, the opportunity to take a measure in respect of it.\n(2) [Factors] In making a decision under subsection (1), the inspector shall consider, among other factors:\n(a) whether the food, drug, cosmetic or device presents a risk of injury to health or safety; and\n(b) any other prescribed factors.\n(3) [Duty of inspector] If the inspector decides under subsection (1) not to give the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device the opportunity to take a measure in respect of it, the inspector shall exercise, in respect of the food, drug, cosmetic or device, any of the powers conferred by the provisions of this Act, other than this section, or of the regulations.\n(4) [Measures that may be taken and notice] However, if the inspector decides under subsection (1) to give the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device the opportunity to take a measure in respect of it, the inspector, or any other inspector who is informed of the decision, shall decide whether the owner or importer, or the person having possession, care or control of it may remove it from Canada at their expense, consent to its forfeiture or take either of these measures, and shall notify or cause to be notified the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device that they may take that measure within the period specified by the inspector or other inspector, as the case may be.\n(5) [Forfeiture] If a person is notified under subsection (4) that they may consent to the forfeiture of the food, drug, cosmetic or device and the person consents to its forfeiture, the food, drug, cosmetic or device is forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the person’s expense.",
+    "history": "2016, c. 9, s. 6",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 27.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-27.1.html"
+  },
+  {
+    "id": "F-27-s27.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "27.2",
+    "marginal_note": "Removal or destruction",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Removal, Forfeiture or Destruction of Unlawful Imports",
+    "text": "27.2\n(1) An inspector who has reasonable grounds to believe that an imported food, drug, cosmetic or device does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may, by notice, whether the food, drug, cosmetic or device is seized or not, order its owner or importer, or the person having possession, care or control of it, to remove it from Canada at their expense or, if removal is not possible, to destroy it at their expense.\n(2) [Notice] The notice must be delivered personally to the owner or importer of the food, drug, cosmetic or device, or the person having possession, care or control of it, or sent to the owner, importer or person by any method that provides proof of delivery or by any prescribed method.\n(3) [Forfeiture] If the food, drug, cosmetic or device is not removed from Canada, or destroyed, within the period specified in the notice — or, if no period is specified, within 90 days after the day on which the notice was delivered or sent — it is, despite section 26, forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the expense of the person to whom the notice was delivered or sent.\n(4) [Suspension of application of subsection (3)] An inspector may, for the period specified by the inspector, suspend the application of subsection (3) if the inspector is satisfied that\n(a) the food, drug, cosmetic or device does not present a risk of injury to health;\n(b) the food, drug, cosmetic or device will not be sold within that period;\n(c) the measures that should have been taken for the food, drug, cosmetic or device not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and\n(d) if the food, drug, cosmetic or device does not meet the requirements of the regulations, it will be brought into compliance with those requirements within that period.\n(5) [Cancellation] An inspector may cancel the notice if the inspector is satisfied that\n(a) the food, drug, cosmetic or device does not present a risk of injury to health;\n(b) the food, drug, cosmetic or device has not been sold within the period referred to in subsection (6);\n(c) the measures referred to in paragraph (4)(c) were taken within that period; and\n(d) if the food, drug, cosmetic or device did not meet the requirements of the regulations when it was imported, it was brought into compliance with those requirements within that period.\n(6) [Period] The period for the purposes of subsection (5) is\n(a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and\n(b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period of 90 days after the day on which the notice was delivered or sent.\n(7) [Non-application of Statutory Instruments Act] The Statutory Instruments Act does not apply to the notice.",
+    "history": "2016, c. 9, s. 6",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 27.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-27.2.html"
+  },
+  {
+    "id": "F-27-s27.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "27.3",
+    "marginal_note": "Measures",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Preventive and Remedial Measures",
+    "text": "27.3\n(1) If the Minister has reasonable grounds to believe that a person has contravened, or is likely to contravene, this Act or the regulations, the Minister may order the person to take any measures that the Minister considers necessary to remedy the contravention or prevent it.\n(2) [Duty to take measures] A person that is ordered to take measures shall take them.",
+    "history": "2019, c. 29, s. 171",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 27.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-27.3.html"
+  },
+  {
+    "id": "F-27-s28",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "28",
+    "marginal_note": "Analysts",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Analysis",
+    "text": "28 The Minister may designate any individual as an analyst for the purposes of the administration and enforcement of this Act.",
+    "history": "R.S., 1985, c. F-27, s. 28; 2016, c. 9, s. 6",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-28.html"
+  },
+  {
+    "id": "F-27-s29",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "29",
+    "marginal_note": "Analysis and examination",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Analysis",
+    "text": "29\n(1) An inspector may submit to an analyst, for analysis or examination, any article seized by the inspector, any sample therefrom or any sample taken by the inspector.\n(1.1) [Costs] The analysis or examination of any article seized, or of any sample, shall be at the expense of\n(a) in respect of an article seized or a sample taken from it, the owner of the article or the person having possession, care or control of the article at the time of its seizure; or\n(b) in respect of a sample taken by the inspector, the owner of the article from which the sample was taken or the person having possession, care or control of it at the time the sample was taken.\n(2) [Certificate or report] An analyst who has made an analysis or examination may issue a certificate or report setting out the results of the analysis or examination.",
+    "history": "R.S., 1985, c. F-27, s. 29; 2016, c. 9, s. 7",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-29.html"
+  },
+  {
+    "id": "F-27-s29.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "29.1",
+    "marginal_note": "List",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Power of the Minister",
+    "text": "29.1\n(1) Subject to the regulations, the Minister may establish a list that sets out prescription drugs, classes of prescription drugs or both.\n(2) [Statutory Instruments Act] The list is not a regulation within the meaning of the Statutory Instruments Act.",
+    "history": "2012, c. 19, s. 413",
+    "last_amended": "2013-06-19",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 29.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-29.1.html"
+  },
+  {
+    "id": "F-27-s29.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "29.2",
+    "marginal_note": "",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Power of the Minister",
+    "text": "29.2 [Repealed, 2024, c. 17, s. 324]",
+    "history": "",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 29.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-29.2.html"
+  },
+  {
+    "id": "F-27-s30",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30",
+    "marginal_note": "Regulations",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Regulations",
+    "text": "30\n(1) The Governor in Council may make regulations for carrying the purposes and provisions of this Act into effect, and, in particular, but without restricting the generality of the foregoing, may make regulations\n(a) declaring that any food or drug or class of food or drugs is adulterated if any prescribed substance or class of substances is present therein or has been added thereto or extracted or omitted therefrom;\n(a.01) declaring that any drug is adulterated if the Minister believes that a prescribed substance contained in that drug presents a serious risk to the environment;\n(a.1) respecting consultations in respect of orders referred to in section 2.4;\n(b) respecting\n(i) the labelling and packaging and the offering, exposing and advertising for sale of food, drugs, cosmetics and devices,\n(ii) the size, dimensions, fill and other specifications of packages of food, drugs, cosmetics and devices,\n(iii) the sale or the conditions of sale of any food, drug, cosmetic or device, and\n(iv) the use of any substance as an ingredient in any food, drug, cosmetic or device,\nto prevent the purchaser or consumer thereof from being deceived or misled in respect of the design, construction, performance, intended use, quantity, character, value, composition, merit or safety thereof, or to prevent injury to the health of the purchaser or consumer;\n(b.01) respecting, for the purposes of managing risks to the environment, any of the following:\n(i) the labelling and packaging and the offering, exposing and advertising for sale of food, drugs, cosmetics and devices,\n(ii) the size, dimensions, fill and other specifications of packages of food, drugs, cosmetics and devices,\n(iii) the sale or the conditions of sale of any food, drug, cosmetic or device, and\n(iv) the use of any substance as an ingredient in any food, drug, cosmetic or device;\n(b.1) respecting the conduct of clinical trials;\n(b.2) respecting the issuance of authorizations referred to in section 3.1 and the amendment, suspension and revocation of those authorizations;\n(b.3) authorizing the Minister to impose terms and conditions on authorizations referred to in section 3.1, including existing authorizations, and to amend those terms and conditions;\n(b.4) requiring the Minister to ensure that decisions with regard to the issuance, amendment, suspension and revocation of authorizations referred to in section 3.1, and to the imposition and amendment of terms and conditions referred to in paragraph (b.3), along with the reasons for those decisions, are publicly available;\n(b.5) requiring holders of an authorization referred to in section 3.1, or former holders of such an authorization, to provide the Minister, after the clinical trial to which the authorization relates is completed or discontinued or, if the authorization is suspended or revoked, after the suspension or revocation, with safety information that the holders or former holders receive or become aware of about the drug, device or food for a special dietary purpose that is or was the subject of the clinical trial;\n(c) prescribing standards of composition, strength, potency, purity, quality or other property of any article of food, drug, cosmetic or device;\n(d) respecting the importation of food, drugs, cosmetics and devices — including any importation that is solely for the purpose of export — in order to ensure compliance with the provisions of this Act and the regulations;\n(e) respecting the method of manufacture, preparation, preserving, packaging, storing and testing of any food, drug, cosmetic or device in the interest of, or for the prevention of injury to, the health of the purchaser or consumer or to manage risks to the environment;\n(f) requiring persons that sell food, drugs, cosmetics or devices, or persons that import them solely for the purpose of export, to maintain any records, reports, electronic data or other documents that the Governor in Council considers necessary for the purposes of this Act;\n(g) respecting the form and manner of the Minister’s indication under section 12, including the fees payable therefor, and prescribing what premises or what processes or conditions of manufacture, including qualifications of technical staff, shall or shall not be deemed to be suitable for the purposes of that section;\n(h) requiring manufacturers of any drugs described in Schedule E to submit test portions of any batch of those drugs and respecting the form and manner of the Minister’s indication under section 13, including the fees payable therefor;\n(h.01) respecting the provision to the Minister of evidence under subsection 16.3(2);\n(h.1) respecting the establishment by the Minister of the list referred to in subsection 29.1(1), including amendments to it;\n(i) respecting the powers, duties and functions of inspectors and analysts and the taking of samples;\n(i.1) respecting the seizure, detention, forfeiture and disposition of articles under this Act;\n(j) exempting, with or without conditions, any food, drug, cosmetic, device, person or activity from all or any of the provisions of this Act or the regulations;\n(j.1) respecting orders referred to in sections 30.01, 30.02, 30.05 and 30.06;\n(k) prescribing forms for the purposes of this Act and the regulations;\n(k.1) respecting the time and manner in which information, notices and documents are to be provided or served under this Act;\n(k.2) requiring persons to provide information to the Minister in respect of food, drugs, cosmetics or devices — or in respect of activities related to food, drugs, cosmetics or devices — in circumstances other than those provided for in this Act and authorizing the Minister to determine the information to be provided and the time and manner in which it is to be provided;\n(l) providing for the analysis of food, drugs or cosmetics other than for the purposes of this Act and prescribing a tariff of fees to be paid for that analysis;\n(l.1) respecting the assessment of the effect on the environment or on human life and health of the release into the environment of any food, drug, cosmetic or device, and the measures to take before importing or selling any such food, drug, cosmetic or device;\n(m) adding anything to any of the schedules, other than to Schedule A or G, in the interest of, or for the prevention of injury to, the health of the purchaser or consumer, or deleting anything from any of the schedules, other than from Schedule A or G;\n(n) respecting the distribution or the conditions of distribution of drugs as samples;\n(o) respecting\n(i) the method of manufacture, preparation, preserving, packing, labelling, storing and testing of any new drug, and\n(ii) the sale or the conditions of sale of any new drug,\nand defining for the purposes of this Act the expression new drug;\n(p) authorizing the advertising to the general public of contraceptive devices and drugs manufactured, sold or represented for use in the prevention of conception and prescribing the circumstances and conditions under which, and the persons by whom, those devices and drugs may be so advertised;\n(q) defining agricultural chemical, food additive, mineral nutrient, veterinary drug and vitamin for the purposes of this Act;\n(r) [Repealed, 2024, c. 17, s. 325]\n(s) respecting the implementation, in relation to any food, drug, cosmetic or device, of international agreements that affect them; and\n(t) prescribing anything that by this Act is to be prescribed.\n(1.1) [Classes] A regulation made under this Act may establish classes and distinguish among those classes.\n(1.2) [Regulations — therapeutic products] Without limiting the power conferred by any other subsection of this section, the Governor in Council may make regulations\n(a) respecting the issuance of authorizations — including licences — that authorize, as the case may be, the import, sale, advertisement, manufacture, preparation, preservation, packaging, labelling, storage or testing of a therapeutic product, and the amendment, suspension and revocation of such authorizations;\n(b) authorizing the Minister to impose terms and conditions on authorizations referred to in paragraph (a), including existing authorizations, and to amend those terms and conditions;\n(b.1) requiring the Minister to ensure that decisions with regard to the issuance, amendment, suspension and revocation of authorizations referred to in paragraph (a), and to the imposition and amendment of terms and conditions in respect of those authorizations, along with the reasons for those decisions, are publicly available;\n(b.2) specifying provisions of the regulations that are excluded from the exemption provided for in section 21.94 or 21.96;\n(c) requiring holders of a therapeutic product authorization that authorizes the import or sale of a therapeutic product for a clinical trial, or former holders of such an authorization, to provide the Minister, after the trial is completed or discontinued, or, if the authorization is suspended or revoked, after the suspension or revocation, with safety information that the holders or former holders receive or become aware of about the therapeutic product;\n(c.1) [Repealed, 2019, c. 29, s. 172]\n(d) requiring holders of a therapeutic product authorization to provide the Minister with information, in respect of any serious risk of injury to human health, that the holders receive or become aware of and that is relevant to the safety of the therapeutic product to which the authorization relates, regarding\n(i) risks that have been communicated outside Canada, and the manner of the communication,\n(ii) changes that have taken place to labelling outside Canada, and\n(iii) recalls, reassessments and suspensions or revocations of authorizations, including licences, in respect of a therapeutic product, that have taken place outside Canada;\n(d.01) requiring holders of a therapeutic product authorization to provide the Minister with information, in respect of any serious risk to the environment, that the holders receive or become aware of and that is relevant to the therapeutic product to which the authorization relates, regarding\n(i) risks that have been communicated outside Canada, and the manner of the communication,\n(ii) changes that have taken place to labelling outside Canada, and\n(iii) recalls, reassessments and suspensions or revocations of authorizations, including licences, in respect of a therapeutic product, that have taken place outside Canada;\n(d.1) specifying the business information obtained under this Act in relation to an authorization under paragraph (a) that is not confidential business information, or the circumstances in which business information obtained under this Act in relation to such an authorization ceases to be confidential business information;\n(d.2) authorizing the Minister to disclose, without notifying the person to whose business or affairs the information relates or obtaining their consent, business information that, under regulations made under paragraph (d.1),\n(i) is not confidential business information, or\n(ii) has ceased to be confidential business information;\n(e) respecting modifications of labels and modifications and replacements of packages referred to in sections 21.2 and 21.302;\n(f) respecting the recall of a therapeutic product or the sale of a therapeutic product that is the subject of a recall;\n(f.1) respecting assessments referred to in section 21.31, and the provision of the results of the assessments to the Minister;\n(f.2) requiring the Minister to ensure that decisions with regard to the making of orders under section 21.31, along with the reasons for those decisions, are publicly available;\n(f.3) respecting the compilation of information, the conducting of tests and studies and the monitoring that are referred to in paragraphs 21.32(a) and 21.33(a), and the provision to the Minister of the information or results referred to in paragraphs 21.32(b) and 21.33(b);\n(g) prescribing anything that is to be prescribed under section 21.71;\n(h) defining serious adverse drug reaction and medical device incident for the purposes of this Act;\n(i) respecting the provision by health care institutions referred to in section 21.8 to the Minister of information referred to in that section; and\n(j) prescribing anything that is to be prescribed under section 21.8.\n(1.3) [Consideration of existing information management systems] Before recommending to the Governor in Council that a regulation be made under paragraph (1.2)(i) or (j), the Minister shall take into account existing information management systems, with a view to not recommending the making of regulations that would impose unnecessary administrative burdens.\n(1.4) [Regulations — preventing or alleviating shortages] Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of preventing shortages of therapeutic products or foods for a special dietary purpose in Canada or alleviating those shortages or their effects, in order to protect human health.\n(1.5) [Regulations — animal testing] Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of preventing, in respect of cosmetics, the conduct of a test on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal, or preventing the purchaser or consumer of a cosmetic from being deceived or misled in respect of whether the cosmetic was tested on animals.\n(2) [Regulations respecting drugs manufactured outside Canada] Without limiting the power conferred by any other subsection of this section, the Governor in Council may make such regulations governing, regulating or prohibiting\n(a) the importation into Canada of any drug or class of drugs manufactured outside Canada, or\n(b) the distribution or sale in Canada, or the offering, exposing or having in possession for sale in Canada, of any drug or class of drugs manufactured outside Canada,\nas the Governor in Council deems necessary for the protection of the public in relation to the safety and quality of any such drug or class of drugs.\n(3) [Regulations — Canada–United States–Mexico Agreement and WTO Agreement] Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of implementing, in relation to drugs, Articles 20.48 and 20.49 of the Canada–United States–Mexico Agreement or paragraph 3 of Article 39 of the Agreement on Trade-related Aspects of Intellectual Property Rights set out in Annex 1C to the WTO Agreement.\n(4) [Definitions] In subsection (3),\nCanada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act; (Accord Canada–États-Unis–Mexique)\nNorth American Free Trade Agreement[Repealed, 2020, c. 1, s. 58]\nWTO Agreement has the meaning given to the word Agreement by subsection 2(1) of the World Trade Organization Agreement Implementation Act. (Accord sur l’OMC)\n(5) [Regulations to implement General Council Decision] Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of implementing the General Council Decision.\n(6) [Definitions] The definitions in this subsection apply in this subsection and in subsection (5).\nGeneral Council means the General Council of the WTO established by paragraph 2 of Article IV of the Agreement Establishing the World Trade Organization, signed at Marrakesh on April 15, 1994. (Conseil général)\nGeneral Council Decision means the decision of the General Council of August 30, 2003 respecting Article 31 of the TRIPS Agreement, including the interpretation of that decision in the General Council Chairperson’s statement of that date. (décision du Conseil général)\nTRIPS Agreement means the Agreement on Trade-Related Aspects of Intellectual Property Rights, being Annex 1C of the Agreement Establishing the World Trade Organization, signed at Marrakesh on April 15, 1994. (Accord sur les ADPIC)\nWTO means the World Trade Organization established by Article I of the Agreement Establishing the World Trade Organization, signed at Marrakesh on April 15, 1994. (OMC)",
+    "history": "R.S., 1985, c. F-27, s. 30; 1993, c. 44, s. 158; 1994, c. 47, s. 117; 1999, c. 33, s. 347; 2004, c. 23, s. 2; 2005, c. 42, s. 2; 2012, c. 19, ss. 414, 415; 2014, c. 24, ss. 6, 14(E); 2016, c. 9, s. 8; 2019, c. 29, s. 172; 2020, c. 1, s. 58; 2020, c. 5, s. 33; 2021, c. 7, s. 9; 2023, c. 12, s. 67; 2023, c. 26, s. 506; 2024, c. 17, s. 325",
+    "last_amended": "2025-03-27",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.html"
+  },
+  {
+    "id": "F-27-s30.01",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.01",
+    "marginal_note": "Supplementary rules — therapeutic product",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Supplementary Rules",
+    "text": "30.01\n(1) Subject to any regulations made under paragraph 30(1)(j.1) and if the Minister believes on reasonable grounds that the use of a therapeutic product, other than the intended use, may present a risk of injury to health, the Minister may, by order, establish rules in respect of the importation, sale, conditions of sale, advertising, manufacture, preparation, preservation, packaging, labelling, storage or testing of the therapeutic product for the purpose of preventing, managing or controlling the risk of injury to health.\n(2) [Promotion] For greater certainty, the Minister may, in the order, establish rules for the purpose of preventing the therapeutic product from being promoted for a use, other than the intended use, of a therapeutic product or preventing a use, other than the intended use, of a therapeutic product from being appealing.\n(3) [Uncertainty] The Minister may make the order despite any uncertainty respecting the risk of injury to health that the use of the therapeutic product, other than the intended use, may present.",
+    "history": "2024, c. 17, s. 326",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.01.html"
+  },
+  {
+    "id": "F-27-s30.02",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.02",
+    "marginal_note": "Supplementary rules — drug intended for animal",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Supplementary Rules",
+    "text": "30.02\n(1) Subject to any regulations made under paragraph 30(1)(j.1) and if the Minister believes on reasonable grounds that the use of a drug intended for an animal of a particular species, including a use other than the intended use, may present a risk of adverse effects to human beings, animals of a different species or the environment, the Minister may, by order, establish rules in respect of the importation, sale, conditions of sale, advertising, manufacture, preparation, preservation, packaging, labelling, storage or testing of the drug for the purpose of preventing, managing or controlling the risk of adverse effects.\n(2) [Uncertainty] The Minister may make the order despite any uncertainty respecting the risk of adverse effects that the use of the drug, including a use other than the intended use, may present.",
+    "history": "2024, c. 17, s. 326",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.02.html"
+  },
+  {
+    "id": "F-27-s30.03",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.03",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Supplementary Rules",
+    "text": "30.03 An order made under subsection 30.01(1) or 30.02(1) that applies to only one person is not a statutory instrument within the meaning of the Statutory Instruments Act.",
+    "history": "2024, c. 17, s. 326",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.03.html"
+  },
+  {
+    "id": "F-27-s30.04",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.04",
+    "marginal_note": "Availability — person-specific orders",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Supplementary Rules",
+    "text": "30.04 The Minister must ensure that any order made under subsection 30.01(1) or 30.02(1) that applies to only one person is publicly available but may exclude personal information and confidential business information from the order.",
+    "history": "2024, c. 17, s. 326",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.04.html"
+  },
+  {
+    "id": "F-27-s30.05",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.05",
+    "marginal_note": "Exemption — foods and therapeutic products",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Exemption",
+    "text": "30.05\n(1) Subject to subsection (2) and any regulations made under paragraph 30(1)(j.1), the Minister may, by order, on any conditions that the Minister considers necessary, exempt — other than in relation to cosmetics — a class of foods, therapeutic products, persons or activities from the application of all or any of the provisions of Part I, section 37 or the regulations.\n(2) [Preconditions] The Minister may make an order only if the Minister believes on reasonable grounds that\n(a) it is necessary for a health or safety purpose or is otherwise in the public interest; and\n(b) having regard to its benefits and conditions, it is unlikely to result in\n(i) unacceptable health, safety or, if applicable, environmental risks, or\n(ii) an unacceptable degree of uncertainty respecting health, safety or, if applicable, environmental risks.\n(3) [Obligation to comply with conditions] Any person to whom a condition applies must comply with that condition.",
+    "history": "2024, c. 17, s. 326",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.05.html"
+  },
+  {
+    "id": "F-27-s30.06",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.06",
+    "marginal_note": "Deeming order",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Decision of Foreign Regulatory Authority",
+    "text": "30.06\n(1) Subject to subsection (2) and any regulations made under paragraph 30(1)(j.1), the Minister may, by order, deem that specified requirements of this Act or the regulations are met — in respect of a therapeutic product or food that belongs to a class specified in the order — on the basis of a decision of, or any information or document produced by, a foreign regulatory authority in respect of that therapeutic product or food.\n(2) [Preconditions] The Minister may make the order only if the Minister believes on reasonable grounds that\n(a) it is necessary for a health or safety purpose or is otherwise in the public interest; and\n(b) having regard to its benefits and conditions, it is unlikely to result in\n(i) unacceptable health, safety or, if applicable, environmental risks, or\n(ii) an unacceptable degree of uncertainty respecting health, safety or, if applicable, environmental risks.\n(3) [Power to impose conditions] The Minister may, in the order, impose any conditions that the Minister considers necessary.\n(4) [Obligation to comply with conditions] Any person to whom a condition applies must comply with that condition.\n(5) [Clarifications] For greater certainty,\n(a) the requirements referred to in subsection (1) include requirements imposed on the Minister;\n(b) the Minister may rely on a portion of a decision of, or a portion of any document or information produced by, a foreign regulatory authority; and\n(c) nothing in this section is intended to limit the Minister’s ability to consider information, documents or other material obtained, directly or indirectly, from a foreign regulatory authority.",
+    "history": "2024, c. 17, s. 328",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.06.html"
+  },
+  {
+    "id": "F-27-s30.07",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.07",
+    "marginal_note": "Deeming",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Reference to Regulations",
+    "text": "30.07 For the purposes of any provision of this Act, other than sections 30.01, 30.02, 30.05 and 30.06, any reference to regulations made under this Act is deemed to include orders made under section 30.01, 30.02, 30.05 or 30.06.",
+    "history": "2024, c. 17, s. 328",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.07.html"
+  },
+  {
+    "id": "F-27-s30.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.1",
+    "marginal_note": "Interim orders",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Interim Orders",
+    "text": "30.1\n(1) The Minister may make an interim order that contains any provision that may be contained in a regulation made under this Act if the Minister believes that immediate action is required to deal with a significant risk, direct or indirect, to health, safety or the environment.\n(2) [Cessation of effect] An interim order has effect from the time that it is made but ceases to have effect on the earliest of\n(a) 14 days after it is made, unless it is approved by the Governor in Council,\n(b) the day on which it is repealed,\n(c) the day on which a regulation made under this Act, that has the same effect as the interim order, comes into force, and\n(d) one year after the interim order is made or any shorter period that may be specified in the interim order.\n(3) [Contravention of unpublished order] No person shall be convicted of an offence consisting of a contravention of an interim order that, at the time of the alleged contravention, had not been published in the Canada Gazette unless it is proved that, at the time of the alleged contravention, the person had been notified of the interim order or reasonable steps had been taken to bring the purport of the interim order to the notice of those persons likely to be affected by it.\n(4) [Exemption from Statutory Instruments Act] An interim order\n(a) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act; and\n(b) shall be published in the Canada Gazette within 23 days after it is made.\n(5) [Deeming] For the purpose of any provision of this Act other than this section and section 30.05, any reference to regulations made under this Act is deemed to include interim orders, and any reference to a regulation made under a specified provision of this Act is deemed to include a reference to the portion of an interim order containing any provision that may be contained in a regulation made under the specified provision.\n(6) [Tabling of order] A copy of each interim order must be tabled in each House of Parliament within 15 days after it is made.\n(7) [House not sitting] In order to comply with subsection (6), the interim order may be sent to the Clerk of the House if the House is not sitting.",
+    "history": "2004, c. 15, s. 66; 2024, c. 17, s. 329",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.1.html"
+  },
+  {
+    "id": "F-27-s30.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.2",
+    "marginal_note": "",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Interim Orders",
+    "text": "30.2 [Repealed, 2024, c. 17, s. 330]",
+    "history": "",
+    "last_amended": "2025-03-27",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.2.html"
+  },
+  {
+    "id": "F-27-s30.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.3",
+    "marginal_note": "",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Interim Orders",
+    "text": "30.3 [Repealed, 2024, c. 17, s. 330]",
+    "history": "",
+    "last_amended": "2025-03-27",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.3.html"
+  },
+  {
+    "id": "F-27-s30.4",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.4",
+    "marginal_note": "",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Interim Orders",
+    "text": "30.4 [Repealed, 2024, c. 17, s. 330]",
+    "history": "",
+    "last_amended": "2025-03-27",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.4.html"
+  },
+  {
+    "id": "F-27-s30.5",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.5",
+    "marginal_note": "Incorporation by reference",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Incorporation by Reference",
+    "text": "30.5\n(1) A regulation made under this Act with respect to a food or therapeutic product and an order made under subsection 30.63(1) may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time.\n(2) [Accessibility of incorporated documents] The Minister shall ensure that any document that is incorporated by reference is accessible.\n(3) [Defence] A person is not liable to be found guilty of an offence for any contravention in respect of which a document that is incorporated by reference is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person.\n(4) [No registration or publication] For greater certainty, a document that is incorporated by reference is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference.",
+    "history": "2012, c. 19, s. 416; 2014, c. 24, s. 7; 2024, c. 17, s. 331",
+    "last_amended": "2025-03-27",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.5.html"
+  },
+  {
+    "id": "F-27-s30.6",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.6",
+    "marginal_note": "Existing power not limited",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Incorporation by Reference",
+    "text": "30.6 For greater certainty, an express power in this Act to incorporate a document by reference does not limit the power that otherwise exists to incorporate a document by reference in a regulation made under this Act.",
+    "history": "2012, c. 19, s. 416",
+    "last_amended": "2012-10-25",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.6.html"
+  },
+  {
+    "id": "F-27-s30.61",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.61",
+    "marginal_note": "Fees",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Fees",
+    "text": "30.61\n(1) The Minister may, by order, fix the following fees in relation to a drug, device, food or cosmetic:\n(a) fees to be paid for a service, or the use of a facility, provided under this Act;\n(b) fees to be paid in respect of regulatory processes or approvals provided under this Act; and\n(c) fees to be paid in respect of products, rights and privileges provided under this Act.\n(2) [Amount not to exceed cost] A fee fixed under paragraph (1)(a) may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility.\n(3) [Aggregate amount not to exceed cost] Fees fixed under paragraph (1)(b) may not in the aggregate exceed the cost to Her Majesty in right of Canada in respect of providing the regulatory processes or approvals.",
+    "history": "2017, c. 20, s. 317",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.61.html"
+  },
+  {
+    "id": "F-27-s30.62",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.62",
+    "marginal_note": "Consultation",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Fees",
+    "text": "30.62 Before making an order under subsection 30.61(1), the Minister shall consult with any persons that the Minister considers to be interested in the matter.",
+    "history": "2017, c. 20, s. 317",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.62.html"
+  },
+  {
+    "id": "F-27-s30.63",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.63",
+    "marginal_note": "Remission of fees",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Fees",
+    "text": "30.63\n(1) The Minister may, by order, remit all or part of any fee fixed under subsection 30.61(1) and the interest on it.\n(2) [Remission may be conditional] A remission granted under subsection (1) may be conditional.\n(3) [Conditional remission] If a remission granted under subsection (1) is conditional and the condition is not fulfilled, then the remission is cancelled and is deemed never to have been granted.",
+    "history": "2017, c. 20, s. 317",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.63.html"
+  },
+  {
+    "id": "F-27-s30.64",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.64",
+    "marginal_note": "Non-payment of fees",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Fees",
+    "text": "30.64 The Minister may withdraw or withhold a service, the use of a facility, a regulatory process or approval or a product, right or privilege under this Act from any person who fails to pay the fee fixed for it under subsection 30.61(1).",
+    "history": "2017, c. 20, s. 317",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.64.html"
+  },
+  {
+    "id": "F-27-s30.65",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.65",
+    "marginal_note": "Adjustment of amounts",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Fees",
+    "text": "30.65\n(1) An order made under subsection 30.61(1) may prescribe rules for the adjustment of the amount of the fee by any amounts or ratios that are referred to in the order, for the period that is specified in the order.\n(2) [Notice of adjusted amount] The amount of a fee that is subject to an adjustment rule remains unadjusted for the specified period unless, before the beginning of that period, the Minister publishes a notice in the Canada Gazette that specifies the adjusted amount and the manner in which it was determined.",
+    "history": "2017, c. 20, s. 317",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.65.html"
+  },
+  {
+    "id": "F-27-s30.66",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.66",
+    "marginal_note": "Service Fees Act",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Fees",
+    "text": "30.66 The Service Fees Act does not apply to a fee fixed under subsection 30.61(1).",
+    "history": "2017, c. 20, s. 317",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.66.html"
+  },
+  {
+    "id": "F-27-s30.7",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.7",
+    "marginal_note": "Recovery",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Costs",
+    "text": "30.7\n(1) Her Majesty in right of Canada may recover, as a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under this Act, including the inspection of a place or the analysis, examination, storage, movement, seizure, detention, forfeiture, disposal or release of an article.\n(2) [Time limit] Proceedings to recover a debt due to Her Majesty in right of Canada under subsection (1) shall not be commenced later than five years after the debt became payable.",
+    "history": "2016, c. 9, s. 9",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.7.html"
+  },
+  {
+    "id": "F-27-s30.8",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "30.8",
+    "marginal_note": "Certificate of default",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Costs",
+    "text": "30.8\n(1) Any debt that may be recovered under subsection 30.7(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.\n(2) [Judgment] On production to the Federal Court, a certificate made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate.",
+    "history": "2016, c. 9, s. 9",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 30.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-30.8.html"
+  },
+  {
+    "id": "F-27-s31",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31",
+    "marginal_note": "Contravention of Act or regulations",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31 Subject to sections 31.1, 31.2 and 31.4, every person who contravenes any of the provisions of this Act or of the regulations, or fails to do anything the person was ordered to do by an inspector under section 25 or 27.2, is guilty of an offence and liable\n(a) on summary conviction for a first offence to a fine not exceeding five hundred dollars or to imprisonment for a term not exceeding three months or to both and, for a subsequent offence, to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding six months or to both; and\n(b) on conviction on indictment to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding three years or to both.",
+    "history": "R.S., 1985, c. F-27, s. 31; 1996, c. 19, s. 77; 1997, c. 6, ss. 65, 91; 2014, c. 24, s. 8; 2016, c. 9, s. 10",
+    "last_amended": "2016-12-12",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.html"
+  },
+  {
+    "id": "F-27-s31.1",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.1",
+    "marginal_note": "Offences relating to food",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.1\n(1) Every person who contravenes any provision of this Act or the regulations, as it relates to food, is guilty of an offence and liable\n(a) on summary conviction, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months or to both; or\n(b) on conviction by indictment, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding three years or to both.\n(2) [Clarification] For greater certainty, subsection (1) applies in respect of the following provisions of this Act:\n(a) section 3, if the contravention of that section involves food;\n(a.1) section 3.1 or 3.3, if the contravention of that section involves a clinical trial that relates to food;\n(a.2) section 3.2, if the contravention of that section involves the terms and conditions of an authorization that authorizes the conduct of a clinical trial that relates to food;\n(b) subsection 22.1(2), if the contravention of that subsection involves any document or information that relates to food or a sample that is or relates to food;\n(c) subsection 23(6), if the contravention of that subsection involves a conveyance in respect of which an inspector is exercising powers or performing duties or functions in relation to food;\n(d) subsection 23(13), if the contravention of that subsection involves a place in which an inspector is exercising powers or performing duties or functions in relation to food;\n(e) subsection 24(1), if the contravention of that subsection involves the obstruction or hindering of — or the making of a false or misleading statement to — an inspector who is carrying out duties or functions in relation to food;\n(f) subsection 24(2), if the contravention of that subsection involves anything seized that is or relates to food; and\n(g) subsection 27.3(2), if the contravention of that subsection involves measures that were ordered to be taken in relation to food.",
+    "history": "1997, c. 6, s. 66; 2019, c. 29, s. 173",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.1.html"
+  },
+  {
+    "id": "F-27-s31.2",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.2",
+    "marginal_note": "Offences relating to therapeutic products",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.2\n(1) Subject to section 31.4, every person who contravenes any provision of this Act or the regulations, as it relates to a therapeutic product, or an order made under any of sections 21.1 to 21.32 is guilty of an offence and liable\n(a) on conviction by indictment, to a fine not exceeding $5,000,000 or to imprisonment for a term not exceeding two years or to both; and\n(b) on summary conviction, for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding six months or to both and, for a subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 18 months or to both.\n(2) [Clarification] For greater certainty, subsection (1) applies in respect of the following provisions of this Act:\n(a) section 3, if the contravention of that section involves a therapeutic product;\n(a.1) section 3.1 or 3.3, if the contravention of that section involves a clinical trial that relates to a therapeutic product;\n(a.2) section 3.2, if the contravention of that section involves the terms and conditions of an authorization that authorizes the conduct of a clinical trial that relates to a therapeutic product;\n(b) subsection 22.1(2), if the contravention of that subsection involves any document or information that relates to a therapeutic product or a sample that is or relates to a therapeutic product;\n(c) subsection 23(6), if the contravention of that subsection involves a conveyance in respect of which an inspector is exercising powers or performing duties or functions in relation to a therapeutic product;\n(d) subsection 23(13), if the contravention of that subsection involves a place in which an inspector is exercising powers or performing duties or functions in relation to a therapeutic product;\n(e) subsection 24(1), if the contravention of that subsection involves the obstruction or hindering of — or the making of a false or misleading statement to — an inspector who is carrying out duties or functions in relation to a therapeutic product;\n(f) subsection 24(2), if the contravention of that subsection involves anything seized that is or relates to a therapeutic product; and\n(g) subsection 27.3(2), if the contravention of that subsection involves measures that were ordered to be taken in relation to a therapeutic product.",
+    "history": "2014, c. 24, ss. 9, 10; 2019, c. 29, s. 174",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.2.html"
+  },
+  {
+    "id": "F-27-s31.3",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.3",
+    "marginal_note": "Due diligence",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.3 Due diligence is a defence in a prosecution for an offence under this Act, other than an offence under section 31.4.",
+    "history": "2014, c. 24, s. 9",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.3.html"
+  },
+  {
+    "id": "F-27-s31.4",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.4",
+    "marginal_note": "Offences — section 21.6 and serious risk",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.4\n(1) A person who contravenes section 21.6, or who knowingly or recklessly causes a serious risk of injury to human health in contravening another provision of this Act or the regulations, as it relates to a therapeutic product, or an order made under any of sections 21.1 to 21.32 is guilty of an offence and liable\n(a) on conviction on indictment, to a fine the amount of which is at the discretion of the court or to imprisonment for a term not exceeding five years or to both; and\n(b) on summary conviction, for a first offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 18 months or to both and, for a subsequent offence, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding two years or to both.\n(2) [Clarification] For greater certainty, subsection (1) applies in respect of the following provisions of this Act:\n(a) section 3, if the contravention of that section involves a therapeutic product;\n(a.1) section 3.1, if the contravention of that section involves a clinical trial that relates to a therapeutic product;\n(a.2) section 3.2, if the contravention of that section involves the terms and conditions of an authorization that authorizes the conduct of a clinical trial that relates to a therapeutic product;\n(b) subsection 22.1(2), if the contravention of that subsection involves any document or information that relates to a therapeutic product or a sample that is or relates to a therapeutic product;\n(c) subsection 23(6), if the contravention of that subsection involves a conveyance in respect of which an inspector is exercising powers or performing duties or functions in relation to a therapeutic product;\n(d) subsection 23(13), if the contravention of that subsection involves a place in which an inspector is exercising powers or performing duties or functions in relation to a therapeutic product;\n(e) subsection 24(1), if the contravention of that subsection involves the obstruction or hindering of — or the making of a false or misleading statement to — an inspector who is carrying out duties or functions in relation to a therapeutic product;\n(f) subsection 24(2), if the contravention of that subsection involves anything seized that is or relates to a therapeutic product; and\n(g) subsection 27.3(2), if the contravention of that subsection involves measures that were ordered to be taken in relation to a therapeutic product.",
+    "history": "2014, c. 24, ss. 9, 11; 2019, c. 29, s. 175",
+    "last_amended": "2020-05-23",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.4.html"
+  },
+  {
+    "id": "F-27-s31.5",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.5",
+    "marginal_note": "Sentencing considerations",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.5 A court that imposes a sentence for an offence under section 31.2 or 31.4 shall take into account, in addition to any other principles that it is required to consider, the following factors:\n(a) the harm or risk of harm caused by the commission of the offence; and\n(b) the vulnerability of consumers of the therapeutic product.",
+    "history": "2014, c. 24, s. 9",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.5.html"
+  },
+  {
+    "id": "F-27-s31.6",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.6",
+    "marginal_note": "Parties to offence",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.6 If a person other than an individual commits an offence under section 31.2, or commits an offence under section 31.4 by reason of contravening section 21.6, then any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence.",
+    "history": "2014, c. 24, s. 9",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.6.html"
+  },
+  {
+    "id": "F-27-s31.7",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "31.7",
+    "marginal_note": "Continuing offence",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "31.7 If an offence under section 31.2 or 31.4 is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued.",
+    "history": "2014, c. 24, s. 9",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 31.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-31.7.html"
+  },
+  {
+    "id": "F-27-s32",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "32",
+    "marginal_note": "Limitation period",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "32\n(1) A prosecution for a summary conviction offence under this Act may be instituted at any time within two years after the time the subject-matter of the prosecution becomes known to the Minister or, in the case of a contravention of a provision of the Act that relates to food, to the Minister of Agriculture and Agri-Food.\n(2) [Minister’s certificate] A document purporting to have been issued by the Minister referred to in subsection (1), certifying the day on which the subject-matter of any prosecution became known to the Minister, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and is evidence of the matters asserted in it.",
+    "history": "R.S., 1985, c. F-27, s. 32; 1997, c. 6, s. 66",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-32.html"
+  },
+  {
+    "id": "F-27-s33",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "33",
+    "marginal_note": "Venue",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "33 A prosecution for a contravention of this Act or the regulations may be instituted, heard, tried or determined in the place in which the offence was committed or the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.",
+    "history": "R.S., c. F-27, s. 28",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-33.html"
+  },
+  {
+    "id": "F-27-s34",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "34",
+    "marginal_note": "Want of knowledge",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "34\n(1) Subject to subsection (2), in a prosecution for the sale of any article in contravention of this Act, except Parts III and IV, or of the regulations made under this Part, if the accused proves to the satisfaction of the court or judge that\n(a) the accused purchased the article from another person in packaged form and sold it in the same package and in the same condition the article was in at the time it was so purchased, and\n(b) that the accused could not with reasonable diligence have ascertained that the sale of the article would be in contravention of this Act or the regulations,\nthe accused shall be acquitted.\n(2) [Notice of reliance on want of knowledge] Subsection (1) does not apply in any prosecution unless the accused, at least ten days before the day fixed for the trial, has given to the prosecutor notice in writing that the accused intends to avail himself of the provisions of subsection (1) and has disclosed to the prosecutor the name and address of the person from whom the accused purchased the article and the date of purchase.",
+    "history": "R.S., c. F-27, ss. 29, 39, 46",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-34.html"
+  },
+  {
+    "id": "F-27-s35",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "35",
+    "marginal_note": "Certificate of analyst",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "35\n(1) Subject to this section, in any prosecution for an offence under any of sections 31 to 31.2 and 31.4, a certificate purporting to be signed by an analyst and stating that an article, sample or substance has been submitted to, and analysed or examined by, the analyst and stating the results of the analysis or examination is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person appearing to have signed it.\n(2) [Requiring attendance of analyst] The party against whom a certificate of an analyst is produced pursuant to subsection (1) may, with leave of the court, require the attendance of the analyst for the purposes of cross-examination.\n(3) [Notice of intention to produce certificate] No certificate shall be admitted in evidence pursuant to subsection (1) unless, before the trial, the party intending to produce the certificate has given reasonable notice of that intention, together with a copy of the certificate, to the party against whom it is intended to be produced.\n(4) [Proof of service] For the purposes of this Act, service of any certificate referred to in subsection (1) may be proved by oral evidence given under oath by, or by the affidavit or solemn declaration of, the person claiming to have served it.\n(5) [Attendance for examination] Notwithstanding subsection (4), the court may require the person who appears to have signed an affidavit or solemn declaration referred to in that subsection to appear before it for examination or cross-examination in respect of the issue of proof of service.",
+    "history": "R.S., 1985, c. F-27, s. 35; R.S., 1985, c. 27 (1st Supp.), s. 192; 1996, c. 19, s. 78; 2014, c. 24, s. 12",
+    "last_amended": "2014-11-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-35.html"
+  },
+  {
+    "id": "F-27-s36",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "36",
+    "marginal_note": "Proof as to manufacturer or packager",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "36\n(1) In a prosecution for a contravention of this Act or of the regulations made under this Part, proof that a package containing any article to which this Act or the regulations apply bore a name or address purporting to be the name or address of the person by whom it was manufactured or packaged is, in the absence of evidence to the contrary, proof that the article was manufactured or packaged, as the case may be, by the person whose name or address appeared on the package.\n(2) [Offence by employee or agent] In a prosecution for a contravention described in subsection (1), it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused whether or not the employee or agent is identified or has been prosecuted for the offence.\n(3) [Certified copies] In a prosecution for a contravention described in subsection (1), a copy of or extract from a document, including electronic data, that is certified to be a true copy by the inspector who made or took it under paragraph 23(2)(c), (d) or (f), as the case may be, is admissible in evidence and is, in the absence of evidence to the contrary, proof of its contents.\n(4) [Where accused had adulterating substances] Where a person is prosecuted under this Part for having manufactured an adulterated food or drug for sale, and it is established that the person had in his possession or on his premises any substance the addition of which to that food or drug has been declared by regulation to cause the adulteration of the food or drug, the onus of proving that the food or drug was not adulterated by the addition of that substance lies on the accused.",
+    "history": "R.S., 1985, c. F-27, s. 36; 1996, c. 19, s. 79; 2019, c. 29, s. 176",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-36.html"
+  },
+  {
+    "id": "F-27-s37",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "37",
+    "marginal_note": "Conditions under which exports exempt",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Exports",
+    "text": "37\n(1) This Act does not apply to any packaged food, drug, cosmetic or device if\n(a) it is manufactured or prepared in Canada;\n(b) it is intended for export and is not manufactured or prepared for consumption or use in Canada nor sold for consumption or use in Canada;\n(c) a certificate that the package and its contents do not contravene any known requirement of the law of the country to which it is or is about to be consigned has been issued in respect of the package and its contents in prescribed form and manner; and\n(d) the packaged food, drug, cosmetic or device meets any other prescribed requirement.\n(1.1) [Exception — Act] Despite subsection (1),\n(a) section 4, subsection 5(1) and section 7 apply to any food;\n(b) section 8, subsection 9(1) and section 11 apply to any drug that is not a natural health product within the meaning of the Natural Health Products Regulations;\n(c) sections 16 and 18 apply to any cosmetic; and\n(d) section 19 and subsection 20(1) apply to any device.\n(1.2) [Exception — regulations] Despite subsection (1), any prescribed provision of the regulations applies to any food, drug, cosmetic or device.\n(2) [Exception — General Council Decision] Despite subsection (1), this Act applies in respect of any drug or device to be manufactured for the purpose of being exported in accordance with the General Council Decision, as defined in subsection 30(6), and the requirements of the Act and the regulations apply to the drug or device as though it were a drug or device to be manufactured and sold for consumption or use in Canada, unless the regulations provide otherwise.",
+    "history": "R.S., 1985, c. F-27, s. 37; 1993, c. 34, s. 73; 1996, c. 19, s. 80; 2004, c. 23, s. 3; 2016, c. 9, s. 11; 2020, c. 5, s. 34; 2021, c. 7, s. 10",
+    "last_amended": "2021-05-06",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-37.html"
+  },
+  {
+    "id": "F-27-s38",
+    "act_code": "F-27",
+    "act_short": "Food and Drugs Act",
+    "act_name": "Food and Drugs Act",
+    "section": "38",
+    "marginal_note": "Conditions under which transhipment exempt",
+    "part": "PART II - Administration and Enforcement",
+    "division": "",
+    "heading": "Exports",
+    "text": "38 This Act does not apply to any packaged food, drug, cosmetic or device if\n(a) it is manufactured or prepared outside Canada;\n(b) it is imported solely for the purpose of export and is not sold for consumption or use in Canada; and\n(c) it meets any other prescribed requirement.",
+    "history": "2016, c. 9, s. 12",
+    "last_amended": "2017-06-20",
+    "current_to": "2025-03-31",
+    "citation": "Food and Drugs Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/f-27/section-38.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/H-3.3.json b/data/processed/H-3.3.json
new file mode 100644
index 0000000000000000000000000000000000000000..7d77546b19e27c02f65dc8e081a251a837fd885f
--- /dev/null
+++ b/data/processed/H-3.3.json
@@ -0,0 +1,1515 @@
+[
+  {
+    "id": "H-3.3-s1",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Health of Animals Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-1.html"
+  },
+  {
+    "id": "H-3.3-s2",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) In this Act,\nanalyst means a person designated as an analyst pursuant to section 32; (analyste)\nanimal includes an embryo and a fertilized egg or ovum; (animal)\nanimal by-product includes blood or any of its components, bones, bristles, feathers, flesh, hair, hides, hoofs, horns, offal, skins and wool, and any thing containing any of those things; (sous-produit animal)\nanimal deadyard means a place where animal carcasses, animal by-products or disabled or diseased animals are brought when they are not to be prepared for human consumption; (atelier d’équarrissage)\nanimal food means any thing that is capable of being a nutriment for animals and includes any of the constituent elements of an animal ration; (aliments pour animaux)\nanimal product includes cream, eggs, milk, non-fertilized ova and semen; (produit animal)\nAssessor means the Assessor or any Deputy Assessor appointed under Part II of the Pesticide Residue Compensation Act; (évaluateur)\nconveyance means any aircraft, carriage, motor vehicle, trailer, railway car, vessel, cargo container or other contrivance used to move persons, animals or things; (véhicule)\ncustoms officer means a person employed in the administration and enforcement of the Customs Act and includes any member of the Royal Canadian Mounted Police; (agent des douanes)\ndisease includes\n(a) a reportable disease and any other disease that may affect an animal or that may be transmitted by an animal to a person, and\n(b) the causative agent of any such disease; (maladie)\ndispose includes slaughter or otherwise destroy, bury or render; (Version anglaise seulement)\ndocument means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; (document)\nhatchery means, subject to any regulations made under subsection (2), a place where eggs are incubated or chicks are hatched; (couvoir)\ninfected place means a place that is constituted to be an infected place under section 22 or 23 or under the regulations; (lieu contaminé)\ninspector means a person designated as an inspector pursuant to section 32; (inspecteur)\njustice means a justice as defined in section 2 of the Criminal Code; (juge de paix)\nMinister means the Minister of Agriculture and Agri-Food; (ministre)\nofficer means a person designated as an officer pursuant to section 32, but does not include an analyst; (agent d’exécution)\npeace officer means a peace officer as defined in section 2 of the Criminal Code; (agent de la paix)\npenalty means an administrative monetary penalty imposed under the Agriculture and Agri-Food Administrative Monetary Penalties Act for a violation; (sanction)\nplace includes a conveyance; (lieu)\nprescribed means prescribed by regulation; (Version anglaise seulement)\nrendering plant means a place\n(a) where animal by-products are prepared or treated for use in, or converted into, fertilizers, animal food, fats or oils, other than fats or oils used for human consumption,\n(b) where a substance resulting from a process mentioned in paragraph (a) is stored, packed or marked, or\n(c) from which a substance resulting from a process mentioned in paragraph (a) is shipped; (usine de traitement)\nreportable means prescribed as reportable by the Minister; (déclarable)\ntoxic substance means a substance prescribed as toxic by the Minister; (substance toxique)\nTribunal means the Review Tribunal continued by subsection 27(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act; (Commission)\nvector means an animal that has the potential to transmit a disease, directly or indirectly, from one animal or its excreta to another animal; (vecteur)\nveterinary biologic means a thing that is manufactured, sold or represented for use in restoring, correcting or modifying organic functions in animals or for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state — or its symptoms — in animals and that is\n(a) a helminth, protozoa or micro-organism,\n(b) a substance or mixture of substances derived from animals, helminths, protozoa, micro-organisms or plants, or\n(c) a substance of synthetic origin; (produit biologique vétérinaire)\nveterinary inspector means a veterinarian designated as an inspector pursuant to section 32; (vétérinaire-inspecteur)\nviolation means\n(a) any contravention of any provision of this Act or of a regulation made under this Act, or\n(b) any refusal or neglect to perform any duty imposed by or under this Act,\nthat may be proceeded with in accordance with the Agriculture and Agri-Food Administrative Monetary Penalties Act. (violation)\n(2) [Ministerial regulations] The Minister may make regulations excluding places from the definition hatchery and prescribing reportable diseases and toxic substances.\n(3) [Incorporation by reference] Toxic substances may be prescribed\n(a) in terms of the quantity or concentration in which substances are contained in other substances; and\n(b) by reference to substances specified in any published document, as amended from time to time.",
+    "history": "1990, c. 21, s. 2; 1994, c. 38, s. 25; 1995, c. 40, s. 54; 1997, c. 6, s. 67; 2001, c. 4, s. 173(F); 2012, c. 24, s. 93; 2015, c. 2, s. 84",
+    "last_amended": "2019-01-15",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-2.html"
+  },
+  {
+    "id": "H-3.3-s3",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "3",
+    "marginal_note": "Binding on Her Majesty",
+    "part": "",
+    "division": "",
+    "heading": "Application",
+    "text": "3 This Act is binding on Her Majesty in right of Canada or a province.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-3.html"
+  },
+  {
+    "id": "H-3.3-s4",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "4",
+    "marginal_note": "Limits of ports, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Application",
+    "text": "4 The Governor in Council may, by order, define the limits of ports and of other places for the purposes of this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-4.html"
+  },
+  {
+    "id": "H-3.3-s5",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "5",
+    "marginal_note": "Notification by owner, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Notification and Samples",
+    "text": "5\n(1) A person who owns or has the possession, care or control of an animal shall notify the nearest veterinary inspector of the presence of a reportable disease or toxic substance, or any fact indicating its presence, in or around the animal, immediately after the person becomes aware of the presence or fact.\n(2) [Notification by veterinarian, etc.] Immediately after a person who is a veterinarian or who analyses animal specimens suspects that an animal is affected or contaminated by a reportable disease or toxic substance, the person shall so notify a veterinary inspector.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-5.html"
+  },
+  {
+    "id": "H-3.3-s6",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "6",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Notification and Samples",
+    "text": "6 [Repealed, 2015, c. 2, s. 85]",
+    "history": "",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-6.html"
+  },
+  {
+    "id": "H-3.3-s7",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "7",
+    "marginal_note": "Notice forbidding entry",
+    "part": "",
+    "division": "",
+    "heading": "Notification and Samples",
+    "text": "7\n(1) Where\n(a) there exists in an area a disease or toxic substance that is capable of affecting animals, and\n(b) reasonable steps have been taken by the Minister to\n(i) bring the existence of the disease or toxic substance to the attention of persons having the possession, care or control of animals in the area, and\n(ii) make those persons aware of the requirements of this subsection,\nevery person in that area who owns or has the possession, care or control of an animal shall affix at the entrance to the building or other enclosed place in which the animal is kept a notice forbidding entry without the person’s permission.\n(2) [Notice forbidding entry without permission] A person who owns or has the possession, care or control of an animal shall affix at the entrance to the building or other enclosed place in which the animal is kept a notice forbidding entry without the permission of an inspector or officer where there exists in the area a disease or toxic substance that is capable of affecting the animal and the inspector or officer requires such a notice to be so affixed.\n(3) [Prohibition] No person shall knowingly enter a building or other enclosed place in contravention of a notice affixed under this section, unless the person has a right of entry or way into the building or place or any part thereof or an inspector or officer has authorized the entry.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-7.html"
+  },
+  {
+    "id": "H-3.3-s8",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "8",
+    "marginal_note": "Concealment",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "8 No person shall conceal the existence of a reportable disease or toxic substance among animals.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-8.html"
+  },
+  {
+    "id": "H-3.3-s9",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "9",
+    "marginal_note": "Keeping diseased animals",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "9 No person shall turn out, keep or graze on any undivided or unenclosed land any animal that the person knows is affected or contaminated by, or has been exposed to, any reportable disease or toxic substance.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-9.html"
+  },
+  {
+    "id": "H-3.3-s10",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "10",
+    "marginal_note": "Bringing diseased animals to market",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "10 No person shall, without a licence issued by an inspector or officer, bring into any market, fair or other place any animal that is known by the person to be affected or contaminated by, or has been exposed to, any reportable disease or toxic substance.",
+    "history": "1990, c. 21, s. 10; 2015, c. 3, s. 100(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-10.html"
+  },
+  {
+    "id": "H-3.3-s11",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "11",
+    "marginal_note": "Selling or disposing of diseased animals",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "11 No person shall, without a licence issued by an inspector or officer, sell or offer or expose for sale or otherwise transfer the ownership of\n(a) any animal or any part of an animal that the person knows is affected or contaminated by, or has been exposed to, any reportable disease or toxic substance, or\n(b) any animal product or animal by-product that the person knows was obtained from an animal that was affected or contaminated by, or was exposed to, any reportable disease or toxic substance at the time of its death,\nwhether or not the person is the owner of the animal, animal product or animal by-product.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-11.html"
+  },
+  {
+    "id": "H-3.3-s11.1",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "11.1",
+    "marginal_note": "Recall order — Canadian Food Inspection Agency Act",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "11.1 No person shall sell an animal or thing regulated under this Act that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act.",
+    "history": "2015, c. 2, s. 86",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 11.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-11.1.html"
+  },
+  {
+    "id": "H-3.3-s12",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "12",
+    "marginal_note": "Throwing carcasses into water",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "12 No person shall throw or place in any body of water the carcass or any part of an animal that at the time of its death was to the person’s knowledge affected or contaminated by, or was exposed to, any disease or toxic substance, or that was destroyed because it was, or was suspected of being, affected or contaminated by a disease or toxic substance.",
+    "history": "1990, c. 21, s. 12; 2015, c. 2, s. 87(F)",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-12.html"
+  },
+  {
+    "id": "H-3.3-s13",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "13",
+    "marginal_note": "Digging up carcasses",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "13\n(1) No person shall, without lawful authority or excuse, dig up all or any part of the buried carcass of an animal that died or is suspected of having died as a result of being affected or contaminated by a disease or toxic substance, or that was destroyed because it was, or was suspected of being, affected or contaminated by a disease or toxic substance.\n(2) [Experimentation and examination] The Minister may\n(a) reserve for experimentation an animal required to be destroyed under this Act or the carcass of an animal destroyed under this Act; and\n(b) authorize an inspector or officer to perform a post mortem examination of the carcass of an animal that has died or is suspected of having died from a disease or toxic substance and, if the carcass is buried, to dig it up for the purpose of the examination.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-13.html"
+  },
+  {
+    "id": "H-3.3-s14",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "14",
+    "marginal_note": "Regulations prohibiting importation",
+    "part": "",
+    "division": "",
+    "heading": "Importation",
+    "text": "14 The Minister may make regulations prohibiting the importation of any animal or other thing into Canada, any part of Canada or any Canadian port, either generally or from any place named in the regulations, for such period as the Minister considers necessary for the purpose of preventing a disease or toxic substance from being introduced into or spread within Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-14.html"
+  },
+  {
+    "id": "H-3.3-s15",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "15",
+    "marginal_note": "Prohibition of possession or disposition",
+    "part": "",
+    "division": "",
+    "heading": "Importation",
+    "text": "15\n(1) No person shall possess or dispose of an animal or thing that the person knows was imported in contravention of this Act or the regulations.\n(2) [Presumption] In any prosecution for an offence under subsection (1), an accused who is found to have been in possession of an animal or thing that was imported in contravention of this Act or the regulations shall be considered, in the absence of evidence to the contrary, to have known that the thing was so imported.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-15.html"
+  },
+  {
+    "id": "H-3.3-s16",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "16",
+    "marginal_note": "Importation into Canada",
+    "part": "",
+    "division": "",
+    "heading": "Importation",
+    "text": "16\n(1) Where a person imports into Canada any animal, animal product, animal byproduct, animal food or veterinary biologic, or any other thing used in respect of animals or contaminated by a disease or toxic substance, the person shall, either before or at the time of importation, present the animal, animal product, animal by-product, animal food, veterinary biologic or other thing to an inspector, officer or customs officer who may inspect it or detain it until it has been inspected or otherwise dealt with by an inspector or officer.\n(2) [Regulations] The Minister may make regulations for exempting animals or things from the application of this section and respecting the manner of presenting things for inspection.",
+    "history": "1990, c. 21, s. 16; 2015, c. 2, s. 88(F)",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-16.html"
+  },
+  {
+    "id": "H-3.3-s17",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "17",
+    "marginal_note": "Forfeiture of imports",
+    "part": "",
+    "division": "",
+    "heading": "Importation",
+    "text": "17 Subject to section 18, if the Minister determines that an animal or thing has been imported — or an attempt has been made to import an animal or thing — in contravention of this Act or the regulations or that a requirement imposed by or under the regulations in respect of an imported animal or thing has not been met, it is forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct.",
+    "history": "1990, c. 21, s. 17; 2015, c. 2, s. 89",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-17.html"
+  },
+  {
+    "id": "H-3.3-s18",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "18",
+    "marginal_note": "Removal or destruction of unlawful imports",
+    "part": "",
+    "division": "",
+    "heading": "Importation",
+    "text": "18\n(1) An inspector or officer who has reasonable grounds to believe that an imported animal or thing has been imported in contravention of this Act or the regulations, is or could be affected or contaminated by a disease or toxic substance or is a vector or that a requirement imposed by or under the regulations in respect of an imported animal or thing has not been met may, by notice, whether the animal or thing is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to dispose of it.\n(2) [Notice] The notice must either be delivered personally to the owner or importer of the animal or thing or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada.\n(3) [Forfeiture] If the animal or thing is not removed from Canada, or disposed of, within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 45(1), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct.\n(4) [Suspension of application of subsection (3)] An inspector or officer may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that\n(a) harm to human or animal health or, in the case of a veterinary biologic, to the environment is unlikely to result;\n(b) the animal or thing will not be sold within that period;\n(c) the measures that should have been taken for the animal or thing not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and\n(d) if the animal or thing does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period.\n(5) [Cancellation] An inspector or officer may cancel the notice if he or she is satisfied that\n(a) harm to human or animal health or, in the case of a veterinary biologic, to the environment is unlikely to result;\n(b) the animal or thing has not been sold within the period referred to in subsection (6);\n(c) the measures referred to in paragraph (4)(c) were taken within that period; and\n(d) if the animal or thing did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period.\n(6) [Period] The period for the purposes of subsection (5) is\n(a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and\n(b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent.\n(7) [Non-forfeiture] Section 17 does not apply to the animal or thing that is required to be removed from Canada.",
+    "history": "1990, c. 21, s. 18; 2015, c. 2, s. 89",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-18.html"
+  },
+  {
+    "id": "H-3.3-s19",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "19",
+    "marginal_note": "Certificate required",
+    "part": "",
+    "division": "",
+    "heading": "Exportation of Animals",
+    "text": "19\n(1) No person shall export an animal from Canada by vessel or aircraft unless\n(a) prior notice of the export of the animal has been given to a customs officer in charge of the place where the animal is to board the vessel or aircraft and the animal has been presented to a veterinary inspector in accordance with subsection (2) at that place; and\n(b) a certificate of the veterinary inspector has been received by the person certifying that all the prescribed requirements respecting the health, protection and transportation of the animal have been complied with.\n(2) [Presentation of animal] An animal that is required to be inspected shall be presented in such manner and under such conditions as the veterinary inspector considers necessary to carry out the inspection.\n(3) [Copy of certificate] A copy of the certificate referred to in paragraph (1)(b) shall be delivered to\n(a) the master or agent of the vessel or the pilot in command or operator of the aircraft; and\n(b) the chief officer of customs of the port or airport from which the vessel or aircraft is to depart.\n(4) [No departure without certificate] Where a vessel or aircraft that is to depart from Canada has an animal on board,\n(a) no person shall send the vessel to sea or the aircraft on its flight, and\n(b) no person in charge of the vessel or aircraft shall take the vessel to sea or the aircraft on its flight,\nunless a copy of a certificate in respect of the animal has been delivered in accordance with subsection (3).\n(5) [Detention] The chief officer of customs referred to in paragraph (3)(b) shall detain animals until a copy of the certificate referred to in paragraph (1)(b) has been delivered to that officer.\n(6) [Exemptions] The Minister may make regulations exempting animals or categories of animals and shipments and categories of shipments from the application of this section.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-19.html"
+  },
+  {
+    "id": "H-3.3-s20",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "20",
+    "marginal_note": "Certain Acts not affected",
+    "part": "",
+    "division": "",
+    "heading": "Exportation of Animals",
+    "text": "20 Nothing in this Act affects\n(a) the provisions of the Canada Shipping Act, 2001 respecting inspections authorized under paragraph 11(2)(e) of that Act to be carried out,\n(b) chapter 33 of the Statutes of Canada, 1871, entitled An Act to provide for the appointment of a Port Warden for the Harbor of Quebec,\n(c) chapter 11 of the Statutes of Canada, 1873, entitled An Act to amend the Acts relating to Port Wardens at Montreal and Quebec, or\n(d) chapter 45 of the Statutes of Canada, 1882, entitled An Act to amend and consolidate the Acts relating to the office of Port Warden for the Harbour of Montreal,\nand this Act shall, with respect to the ports to which the Acts referred to in paragraphs (a) to (d) apply, be construed as having been enacted in addition to and not in derogation from those Acts.",
+    "history": "1990, c. 21, s. 20; 2001, c. 26, s. 304",
+    "last_amended": "2007-07-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-20.html"
+  },
+  {
+    "id": "H-3.3-s21",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "21",
+    "marginal_note": "Assistance",
+    "part": "",
+    "division": "",
+    "heading": "International Assistance",
+    "text": "21 The Minister may provide assistance, both financial and technical, to any person or government outside Canada in controlling or eradicating a disease or toxic substance that affects or could affect persons or animals in Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-21.html"
+  },
+  {
+    "id": "H-3.3-s22",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "22",
+    "marginal_note": "Declaration of infected place",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "22\n(1) Where an inspector or officer suspects or determines that a disease or toxic substance exists in a place and is of the opinion that it could spread or that animals or things entering the place could become affected or contaminated by it, the inspector or officer may in writing declare that the place is infected and identify the disease or toxic substance that is believed to exist there, and such a declaration may subsequently be amended by the inspector or officer.\n(2) [Delivery of declaration] When the declaration is delivered to the occupier or owner of the place to which it relates, the place, together with all contiguous lands, buildings and other places occupied or owned by the occupier or owner, constitutes an infected place.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-22.html"
+  },
+  {
+    "id": "H-3.3-s23",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "23",
+    "marginal_note": "Further declaration",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "23\n(1) For the purpose of preventing the spread of a disease or toxic substance, an inspector or officer may in writing declare that any land, building or other place, any part of which lies within five kilometres of the limits of a place declared to be infected under section 22, is infected and identify the disease or toxic substance that could spread there.\n(2) [Delivery of declaration] When the declaration has been delivered to the occupier or owner of any land, building or other place mentioned in subsection (1), the land, building or other place, together with all contiguous lands, buildings and other places occupied or owned by the same occupier or owner, constitutes an infected place.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-23.html"
+  },
+  {
+    "id": "H-3.3-s24",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "24",
+    "marginal_note": "Where occupier or owner not found",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "24 Where an inspector or officer cannot, after the exercise of due diligence, find the occupier or owner of any land, building or other place, delivery of a declaration may be effected by posting it on the building or on any building or conspicuous object on the land or at the place.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-24.html"
+  },
+  {
+    "id": "H-3.3-s25",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "25",
+    "marginal_note": "Prohibition — infected place",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "25\n(1) No person shall, without a licence issued by an inspector or officer, remove from or take into an infected place any animal or thing.\n(2) [Return] Where an inspector or officer believes on reasonable grounds that any animal or thing has been removed from or taken into an infected place in contravention of subsection (1), the inspector or officer may, whether or not the animal or thing is seized,\n(a) return it to or remove it from the infected place, or move it to any other place; or\n(b) require its owner or the person having the possession, care or control of it to return it to or remove it from the infected place, or move it to any other place.\n(3) [Notice] A requirement under paragraph (2)(b) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the animal or thing or by sending the notice to the owner or person, and the notice may specify the period within which and the manner in which the animal or thing is to be returned or removed.",
+    "history": "1990, c. 21, s. 25; 2012, c. 19, s. 507; 2015, c. 3, s. 101(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-25.html"
+  },
+  {
+    "id": "H-3.3-s26",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "26",
+    "marginal_note": "Declaration that place no longer infected",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "26 A place, or any part of a place, that has been constituted to be an infected place by the delivery of a declaration under section 22 or 23 ceases to be an infected place when an inspector or officer declares in writing that\n(a) the disease or toxic substance described in the declaration\n(i) does not exist in, or will not spread from, the place or the part of the place, or\n(ii) is not injurious to the health of persons or animals; or\n(b) the infected place is located in an area that the Minister has declared to be a primary control zone in respect of that disease or toxic substance.",
+    "history": "1990, c. 21, s. 26; 2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-26.html"
+  },
+  {
+    "id": "H-3.3-s27",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27",
+    "marginal_note": "Primary control zone",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27\n(1) If the Minister believes that a disease or toxic substance exists in an area, he or she may, by order, declare the area to be a primary control zone, in which case the Minister shall describe the zone and identify the disease or toxic substance.\n(2) [Designated animal or thing] The Minister may, by order, designate any animal or thing that is capable of being affected or contaminated by the disease or toxic substance in respect of which the primary control zone is declared.\n(3) [Prohibition — primary control zone] No person shall remove from, move within or take into the primary control zone a designated animal or thing except in accordance with a permit issued by the Minister.",
+    "history": "1990, c. 21, s. 27; 2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.html"
+  },
+  {
+    "id": "H-3.3-s27.1",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27.1",
+    "marginal_note": "Secondary control zone",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27.1\n(1) If the Minister makes an order under subsection 27(1), he or she may — for the purpose of preventing the spread of the disease or toxic substance identified in the order or monitoring that disease or toxic substance — by order, declare any area that he or she considers necessary to be a secondary control zone, in which case the Minister shall describe the zone.\n(2) [Disease outside Canada] If the Minister believes that a disease or toxic substance exists in an area outside Canada, he or she may — for the purpose of preventing the spread of that disease or toxic substance into Canada or monitoring that disease or toxic substance — by order, declare any area in Canada that he or she considers necessary to be a secondary control zone, in which case the Minister shall describe the zone and identify that disease or toxic substance.\n(3) [Designated animal or thing] The Minister may, by order, designate any animal or thing that is capable of being affected or contaminated by the disease or toxic substance in respect of which the secondary control zone referred to in subsection (2) is declared.\n(4) [Conditions] The Minister may, by order, prohibit or impose conditions on — including requiring a permit for — removing from, moving within or taking into a secondary control zone a designated animal or thing.\n(5) [Compliance] Any person to whom an order made under subsection (4) applies shall comply with it.",
+    "history": "2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.1.html"
+  },
+  {
+    "id": "H-3.3-s27.2",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27.2",
+    "marginal_note": "Permits",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27.2 A permit referred to in subsection 27(3) or 27.1(4) may be issued as a general permit to owners or persons having the possession, care or control of a designated animal or thing.",
+    "history": "2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.2.html"
+  },
+  {
+    "id": "H-3.3-s27.3",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27.3",
+    "marginal_note": "Order amended",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27.3 The Minister may, by order, amend or revoke an order made under subsection 27(1) or (2) or one made under any of subsections 27.1(1) to (4).",
+    "history": "2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.3.html"
+  },
+  {
+    "id": "H-3.3-s27.4",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27.4",
+    "marginal_note": "Measures",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27.4 The Minister may take all reasonable measures that are consistent with public safety to remedy any dangerous condition or mitigate any danger to life, health, property or the environment that results, or may reasonably be expected to result, from the existence of a disease or toxic substance in a primary control zone.",
+    "history": "2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.4.html"
+  },
+  {
+    "id": "H-3.3-s27.5",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27.5",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27.5 The Minister may make regulations prohibiting or regulating the movement of persons or designated animals or things from, within or into a primary or secondary control zone for the purpose of controlling or eliminating a disease or toxic substance, in respect of which the primary control zone or a secondary control zone referred to in subsection 27.1(2) was declared, or preventing its spread.",
+    "history": "2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.5.html"
+  },
+  {
+    "id": "H-3.3-s27.6",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "27.6",
+    "marginal_note": "Treatment or disposal",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "27.6\n(1) The Minister may, in respect of a designated animal or thing that is or has been in a primary or secondary control zone,\n(a) treat that animal or thing or require its owner or the person having the possession, care or control of it to treat it or to have it treated if the Minister considers that the treatment will be effective in eliminating the disease or toxic substance or preventing its spread; or\n(b) dispose of that animal or thing or require its owner or the person having the possession, care or control of it to dispose of it.\n(2) [Return animal or thing] If an inspector or officer believes on reasonable grounds that a designated animal or thing has been removed from, moved within or taken into a primary control zone in contravention of subsection 27(3) — or a secondary control zone in contravention of an order made under subsection 27.1(4) — the inspector or officer may, whether or not that animal or thing is seized, move it to any place or require its owner or the person having the possession, care or control of it to move it to any place.\n(3) [Notice] A requirement under subsection (1) or (2) shall be communicated by the personal delivery of a notice to the owner or person having the possession, care or control of the animal or thing, or by sending the notice to the owner or person. The notice shall specify the period within which and the manner in which the requirement is to be met.",
+    "history": "2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 27.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-27.6.html"
+  },
+  {
+    "id": "H-3.3-s28",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "28",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "",
+    "division": "",
+    "heading": "Infected Places and Control Zones",
+    "text": "28\n(1) The Statutory Instruments Act does not apply in respect of a declaration under section 22, 23 or 26, an order made under subsection 27(1) or (2), any of subsections 27.1(1) to (4) or section 27.3 or a permit referred to in subsection 27(3) or 27.1(4) that is issued as a general permit.\n(2) [Accessibility] The Minister shall take any steps that may be reasonable in the circumstances to make the order or general permit accessible to persons likely to be affected by it.",
+    "history": "1990, c. 21, s. 28; 2012, c. 19, s. 508",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-28.html"
+  },
+  {
+    "id": "H-3.3-s29",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "29",
+    "marginal_note": "Operation of services and facilities",
+    "part": "",
+    "division": "",
+    "heading": "Facilities",
+    "text": "29 The Minister may operate, provide or approve any diagnostic, research, laboratory or other services or facilities required for the purposes of this Act or any regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-29.html"
+  },
+  {
+    "id": "H-3.3-s30",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "30",
+    "marginal_note": "Designation of facilities",
+    "part": "",
+    "division": "",
+    "heading": "Facilities",
+    "text": "30 The Minister may designate areas, offices, laboratories or other facilities inside or outside Canada for a specified purpose or generally for the administration of this Act or the regulations and may at any time amend, cancel or reinstate any such designation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-30.html"
+  },
+  {
+    "id": "H-3.3-s31",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "31",
+    "marginal_note": "Definition of international transportation undertaking",
+    "part": "",
+    "division": "",
+    "heading": "Facilities",
+    "text": "31\n(1) For the purposes of this section, international transportation undertaking means\n(a) an undertaking that transports persons or things internationally;\n(b) an international road, railway, bridge or tunnel;\n(c) an airport that receives any aircraft operating on an international flight;\n(d) a port that receives any ship sailing on an international voyage; and\n(e) a warehouse or other facility that receives any international air, water, rail or road traffic.\n(2) [Required facilities] The owner or operator of an international transportation undertaking shall, where required in writing by the Minister, provide and maintain adequate areas, offices, laboratories and other facilities, including buildings, accommodation, equipment, furnishings and fixtures, for inspection or for any other purpose related to the administration of this Act or the regulations.\n(3) [Powers of Minister] The Minister may\n(a) cause to be made such improvements as the Minister considers desirable to any area, office, laboratory or other facility provided pursuant to subsection (2);\n(b) post, on or about the area, office, laboratory or other facility, any signs that the Minister considers appropriate for its operation or safe use or for the administration of this Act or the regulations; and\n(c) continue to use the area, office, laboratory or other facility for as long as the Minister requires it for the administration of this Act or the regulations.\n(4) [Construction and repairs] Where an area, office, laboratory or other facility that is provided by an owner or operator pursuant to subsection (2) is not adequate for the purposes mentioned in that subsection, the Minister may require the owner or operator to carry out any construction or repairs in order to render the area, office, laboratory or other facility adequate for those purposes, and if the owner or operator fails to do so, the Minister may cause the construction or repairs to be carried out and the owner or operator shall be liable for all reasonable costs incurred by the Minister and those costs may be recovered by Her Majesty in right of Canada.\n(5) [Notice] A requirement under subsection (4) shall be communicated by personal delivery of a notice to the owner or operator or by sending the notice to the owner or operator, and the notice may specify the period within which or the manner in which the construction or repairs are to be carried out.\n(6) [Arbitration] Subject to subsection (7) and any regulations made under subsection (8), a dispute over the adequacy of any area, office, laboratory or other facility may be resolved by arbitration in accordance with the Commercial Arbitration Act.\n(7) [Canada Labour Code] Any area, office, laboratory or other facility that fails to meet the applicable requirements of Part II of the Canada Labour Code shall be deemed to be not adequate for the purposes mentioned in subsection (2).\n(8) [Regulations] The Governor in Council may make regulations for determining the adequacy of any area, office, laboratory or other facility for the purposes mentioned in subsection (2).",
+    "history": "1990, c. 21, s. 31; 2015, c. 3, s. 102(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-31.html"
+  },
+  {
+    "id": "H-3.3-s32",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "32",
+    "marginal_note": "Designation",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors and Officers",
+    "text": "32\n(1) The President of the Canadian Food Inspection Agency may designate under section 13 of the Canadian Food Inspection Agency Act analysts, inspectors, veterinary inspectors and officers for the purposes of this Act.\n(1.1) [Designation] The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.\n(2) [Certificate to be produced] Inspectors, officers and veterinary inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector, officer or veterinary inspector shall show the certificate to the person in charge of the place if the person requests proof of the designation.",
+    "history": "1990, c. 21, s. 32; 1997, c. 6, s. 68; 2005, c. 38, s. 117",
+    "last_amended": "2005-12-12",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-32.html"
+  },
+  {
+    "id": "H-3.3-s33",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "33",
+    "marginal_note": "Inspectors and officers may exercise Minister’s powers",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors and Officers",
+    "text": "33\n(1) An inspector or officer may, subject to any restrictions or limitations specified by the Minister, exercise any of the powers and perform any of the duties or functions of the Minister under this Act, except the powers mentioned in subsections 27(1) and 27.1(1) and (2) and sections 27.4 and 27.5.\n(2) [Minister’s power — section 27.3] An inspector or officer may, subject to any restrictions or limitations specified by the Minister, exercise the Minister’s powers under section 27.3 only in respect of orders made under subsections 27(2) and 27.1(3) and (4).",
+    "history": "1990, c. 21, s. 33; 2012, c. 19, s. 509",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-33.html"
+  },
+  {
+    "id": "H-3.3-s34",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "34",
+    "marginal_note": "Agreements",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors and Officers",
+    "text": "34 For the purposes of this Act, the Minister may enter into an agreement with any qualified person to perform such duties or functions as the Minister may specify, on such terms and conditions as the Minister may specify.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-34.html"
+  },
+  {
+    "id": "H-3.3-s35",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "35",
+    "marginal_note": "Impeding analyst, inspector or officer",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors and Officers",
+    "text": "35\n(1) No person shall obstruct or hinder or make any false or misleading statement either orally or in writing to an analyst, inspector or officer who is performing duties or functions under this Act or the regulations.\n(2) [Assistance to inspectors and officers] The owner or the person in charge of a place entered by an inspector or officer under section 38 and every person found in the place shall\n(a) give the inspector or officer all reasonable assistance in the owner’s or person’s power to enable the inspector or officer to perform duties and functions under this Act or the regulations; and\n(b) furnish the inspector or officer with such information relevant to the administration of this Act or the regulations as the inspector or officer may reasonably require.\n(3) [Assistance of peace officer] A peace officer shall provide such assistance as an inspector or officer may request for the purpose of enforcing this Act or the regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-35.html"
+  },
+  {
+    "id": "H-3.3-s36",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "36",
+    "marginal_note": "Provision of documents, information or samples",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors and Officers",
+    "text": "36\n(1) An inspector or officer may, for the purpose of detecting diseases or toxic substances or for a purpose related to verifying compliance or preventing non-compliance with this Act, order a person to provide, on the date, at the time and place and in the manner specified by the inspector or officer, any document, information or sample specified by the inspector or officer.\n(2) [Duty to provide document, information or sample] A person who is ordered by an inspector or officer to provide a document, information or a sample has a duty to do so on the specified date, at the specified time and place and in the specified manner.",
+    "history": "1990, c. 21, s. 36; 2015, c. 2, s. 90",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-36.html"
+  },
+  {
+    "id": "H-3.3-s37",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "37",
+    "marginal_note": "Broken seal",
+    "part": "",
+    "division": "",
+    "heading": "Seals",
+    "text": "37\n(1) Where a seal or other identifying device authorized by the regulations has been affixed to a conveyance, container or other thing and the seal or device is broken, altered, tampered with or removed in contravention of the regulations, an inspector or officer may require that the conveyance, container or other thing, or any animal or thing contained in it, be placed in quarantine, disposed of or returned to its place of origin or to such other place as the inspector or officer may direct.\n(2) [Notice] A requirement under subsection (1) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the conveyance, container or other thing or by sending the notice to the owner or person, and the notice may specify the period within which and the manner in which it is to be quarantined, disposed of or returned.",
+    "history": "1990, c. 21, s. 37; 2015, c. 3, s. 103(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-37.html"
+  },
+  {
+    "id": "H-3.3-s38",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "38",
+    "marginal_note": "Inspection",
+    "part": "",
+    "division": "",
+    "heading": "Inspection",
+    "text": "38\n(1) For the purpose of detecting diseases or toxic substances or for a purpose related to verifying compliance or preventing non-compliance with this Act, an inspector or officer may\n(a) subject to section 39, at any reasonable time, enter and inspect any place, or stop any conveyance, in which the inspector or officer believes on reasonable grounds there is any animal or thing in respect of which this Act or the regulations apply;\n(b) open any receptacle, baggage, package, cage or other thing that the inspector or officer believes on reasonable grounds contains any animal or thing in respect of which this Act or the regulations apply;\n(c) require any person to present any animal or thing for inspection in such manner and under such conditions as the inspector considers necessary to carry out the inspection;\n(d) examine any animal or thing in respect of which this Act or the regulations apply and take samples of it;\n(e) require any person to produce for inspection or copying, in whole or in part, any record or document that the inspector or officer believes on reasonable grounds contains any information relevant to the administration of this Act or the regulations; and\n(f) conduct any tests or analyses or take any measurements.\n(2) [Operation of data processing systems and copying equipment] In carrying out an inspection at any place under this section, an inspector or officer may\n(a) use or cause to be used any data processing system at the place to examine any data contained in or available to the system;\n(b) reproduce any record or cause it to be reproduced from the data in the form of a print-out or other intelligible output and take the print-out or other output for examination or copying; and\n(c) use or cause to be used any copying equipment at the place to make copies of any record or other document.",
+    "history": "1990, c. 21, s. 38; 2015, c. 2, s. 91",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-38.html"
+  },
+  {
+    "id": "H-3.3-s39",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "39",
+    "marginal_note": "Warrant required to enter dwelling-place",
+    "part": "",
+    "division": "",
+    "heading": "Inspection",
+    "text": "39\n(1) An inspector or officer may not enter a dwelling-place except with the consent of the occupant of the dwelling-place or under the authority of a warrant.\n(2) [Authority to issue warrant] Where on ex parte application a justice is satisfied by information on oath that\n(a) the conditions for entry described in section 38 exist in relation to a dwelling-place,\n(b) entry to the dwelling-place is necessary for any purpose relating to the administration of this Act or the regulations, and\n(c) entry to the dwelling-place has been refused or there are reasonable grounds to believe that entry will be refused,\nthe justice may at any time sign and issue a warrant authorizing the inspector or officer named in the warrant to enter the dwelling-place, subject to any conditions that may be specified in the warrant.\n(3) [Use of force] The inspector or officer who executes a warrant shall not use force unless the inspector or officer is accompanied by a peace officer and the use of force is specifically authorized in the warrant.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-39.html"
+  },
+  {
+    "id": "H-3.3-s40",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "40",
+    "marginal_note": "Seizure",
+    "part": "",
+    "division": "",
+    "heading": "Inspection",
+    "text": "40 Where an inspector or officer believes on reasonable grounds that a violation, or an offence under this Act, has been committed, the inspector or officer may seize and detain any animal or thing\n(a) by means of or in relation to which the inspector or officer believes on reasonable grounds the violation or offence was committed; or\n(b) that the inspector or officer believes on reasonable grounds will afford evidence in respect of the commission of a violation, or of an offence under this Act.",
+    "history": "1990, c. 21, s. 40; 1995, c. 40, s. 55",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-40.html"
+  },
+  {
+    "id": "H-3.3-s41",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "41",
+    "marginal_note": "Warrant",
+    "part": "",
+    "division": "",
+    "heading": "Search",
+    "text": "41\n(1) Where on ex parte application a justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any place any animal or thing\n(a) by means of or in relation to which a violation, or an offence under this Act, has been committed or is suspected of having been committed, or\n(b) that there are reasonable grounds to believe will afford evidence in respect of the commission of a violation, or an offence under this Act,\nthe justice may at any time sign and issue a warrant authorizing an inspector or officer to enter and search the place for the animal or thing and, subject to any conditions that may be specified in the warrant, to seize and detain it.\n(2) [Search and seizure powers] The inspector or officer who executes a warrant may exercise the powers described in section 38 and may seize and detain, in addition to any animal or thing mentioned in the warrant, any animal or thing\n(a) by means of or in relation to which the inspector or officer believes on reasonable grounds a violation, or an offence under this Act, has been committed; or\n(b) that the inspector or officer believes on reasonable grounds will afford evidence in respect of the commission of a violation, or an offence under this Act.\n(3) [Execution of search warrant] A warrant shall be executed by day unless the justice authorizes its execution by night.\n(4) [Where warrant not necessary] An inspector or officer may exercise any of the powers mentioned in subsections (1) and (2) without a warrant if the conditions for obtaining a warrant exist but, by reason of exigent circumstances, it would not be practical to obtain a warrant.",
+    "history": "1990, c. 21, s. 41; 1995, c. 40, s. 56",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-41.html"
+  },
+  {
+    "id": "H-3.3-s42",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "42",
+    "marginal_note": "Notice of reason for seizure",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Animals and Things Seized",
+    "text": "42 An inspector or officer who seizes and detains an animal or thing under this Act shall, as soon as is practicable, advise its owner or the person having the possession, care or control of it at the time of its seizure of the reason for the seizure.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-42.html"
+  },
+  {
+    "id": "H-3.3-s43",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "43",
+    "marginal_note": "Storage and removal",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Animals and Things Seized",
+    "text": "43\n(1) An inspector or officer who seizes and detains an animal or thing under this Act, or any person designated by the inspector or officer, may\n(a) store it at the place where it was seized or remove it to any other place for storage; or\n(b) require its owner or the person having the possession, care or control of it at the time of the seizure to remove it to any other place and to store it.\n(2) [Notice] A requirement under paragraph (1)(b) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the thing or by sending a notice to the owner or person, and the notice may specify the period within which and the manner in which the animal or thing is to be removed and stored.\n(3) [Proceeds] An inspector or officer who seizes and detains an animal or a perishable thing under this Act may dispose of it and any proceeds realized from its disposition shall be paid to the Receiver General.",
+    "history": "1990, c. 21, s. 43; 2015, c. 3, s. 104(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-43.html"
+  },
+  {
+    "id": "H-3.3-s44",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "44",
+    "marginal_note": "Interference with seized animals or things",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Animals and Things Seized",
+    "text": "44 Except as authorized in writing by an inspector or officer, no person shall remove, alter or interfere in any way with an animal or thing seized and detained under this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-44.html"
+  },
+  {
+    "id": "H-3.3-s45",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "45",
+    "marginal_note": "Release of seized animal or thing",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Animals and Things Seized",
+    "text": "45\n(1) If an inspector or officer is satisfied that the provisions of this Act and the regulations that apply with respect to an animal or thing seized under this Act have been complied with, the animal or thing must be released.\n(2) [Application for return] If proceedings are instituted in relation to an animal or thing seized under this Act and it has not been disposed of or forfeited under this Act, the owner of the animal or thing or the person having the possession, care or control of it at the time of its seizure may apply for an order that it be returned. The application may be made, in the case of a violation, to the Tribunal or, in the case of an offence, to the court before which the proceedings are being held.\n(3) [Order] The Tribunal or court, as the case may be, may order that the animal or thing be returned to the applicant, subject to such conditions as the Tribunal or court may impose to ensure that it is preserved for any purpose for which it may subsequently be required, where the Tribunal or court is satisfied that sufficient evidence exists or may reasonably be obtained without detaining the animal or thing and that it is not, or is not suspected of being, affected or contaminated by a disease or toxic substance.",
+    "history": "1990, c. 21, s. 45; 1995, c. 40, s. 57; 2015, c. 2, s. 92",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-45.html"
+  },
+  {
+    "id": "H-3.3-s46",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "46",
+    "marginal_note": "Forfeiture",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Animals and Things Seized",
+    "text": "46\n(1) Where the Tribunal decides that a person has committed a violation, or a person is convicted of an offence under this Act, the Tribunal or the convicting court, as the case may be, may, on its own motion or at the request of any party to the proceedings, in addition to any penalty or punishment imposed, order that any animal or thing by means of or in relation to which the violation or offence was committed, or any proceeds realized from its disposition, be forfeited to Her Majesty in right of Canada.\n(2) [Forfeiture without conviction] Where the owner of an animal or thing seized and detained under this Act consents to its forfeiture, it is thereupon forfeited to Her Majesty in right of Canada and shall be disposed of as the Minister may direct.",
+    "history": "1990, c. 21, s. 46; 1995, c. 40, s. 58",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-46.html"
+  },
+  {
+    "id": "H-3.3-s47",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "47",
+    "marginal_note": "Disposal of forfeited animals and things",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Animals and Things Seized",
+    "text": "47\n(1) If the Tribunal or the court, as the case may be, orders the forfeiture of an animal or thing under subsection 46(1), the animal or thing shall be disposed of as the Minister may direct.\n(2) [Return of seized animals and things where no forfeiture ordered] Where the Tribunal or court, as the case may be, does not order the forfeiture of an animal or thing, it or any proceeds realized from its disposition shall be returned to the owner of the animal or thing or the person having the possession, care or control of it at the time of its seizure.\n(3) [Exception] Where the Tribunal decides that the owner of an animal or thing or the person having the possession, care or control of it at the time of its seizure has committed a violation, or the owner of an animal or thing or the person having the possession, care or control of it at the time of its seizure is convicted of an offence under this Act, and a penalty or fine, as the case may be, is imposed,\n(a) the animal or thing may be detained until the penalty or fine is paid;\n(b) the animal or thing may be sold under execution in satisfaction of the penalty or fine; or\n(c) any proceeds realized from its disposition under paragraph (b) or section 43 may be applied in payment of the penalty or fine.",
+    "history": "1990, c. 21, s. 47; 1995, c. 40, s. 59; 2015, c. 2, s. 93",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-47.html"
+  },
+  {
+    "id": "H-3.3-s48",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "48",
+    "marginal_note": "Disposal of affected or contaminated animals and things",
+    "part": "",
+    "division": "",
+    "heading": "Disposal and Treatment",
+    "text": "48\n(1) The Minister may dispose of an animal or thing, or require its owner or any person having the possession, care or control of it to dispose of it, where the animal or thing\n(a) is, or is suspected of being, affected or contaminated by a disease or toxic substance;\n(b) has been in contact with or in close proximity to another animal or thing that was, or is suspected of having been, affected or contaminated by a disease or toxic substance at the time of contact or close proximity; or\n(c) is, or is suspected of being, a vector, the causative agent of a disease or a toxic substance.\n(2) [Treatment] The Minister may treat any animal or thing described in subsection (1), or require its owner or the person having the possession, care or control of it to treat it or to have it treated, where the Minister considers that the treatment will be effective in eliminating or preventing the spread of the disease or toxic substance.\n(3) [Notice] A requirement under this section shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the thing or by sending a notice to the owner or person, and the notice may specify the period within which and the manner in which the requirement is to be met.",
+    "history": "1990, c. 21, s. 48; 2015, c. 3, s. 105(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-48.html"
+  },
+  {
+    "id": "H-3.3-s49",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "49",
+    "marginal_note": "Disposition of samples",
+    "part": "",
+    "division": "",
+    "heading": "Samples",
+    "text": "49 A sample taken under this Act or the regulations may be disposed of in such manner as the Minister considers appropriate.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-49.html"
+  },
+  {
+    "id": "H-3.3-s50",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "50",
+    "marginal_note": "Her Majesty not liable",
+    "part": "",
+    "division": "",
+    "heading": "Limitation on Liability",
+    "text": "50 If a person must, under this Act, do anything or permit an inspector or officer to do anything, Her Majesty in right of Canada is not liable\n(a) for any costs, loss or damage resulting from the compliance; or\n(b) to pay any fee, including any rent or charge, for what is done or permitted to be done.",
+    "history": "1990, c. 21, s. 50; 2015, c. 2, s. 94",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-50.html"
+  },
+  {
+    "id": "H-3.3-s50.1",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "50.1",
+    "marginal_note": "No liability",
+    "part": "",
+    "division": "",
+    "heading": "Limitation on Liability",
+    "text": "50.1 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions.",
+    "history": "2015, c. 2, s. 94",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 50.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-50.1.html"
+  },
+  {
+    "id": "H-3.3-s51",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "51",
+    "marginal_note": "Compensation to owners of animals",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "51\n(1) The Minister may order compensation to be paid from the Consolidated Revenue Fund to the owner of an animal that is\n(a) destroyed under this Act or is required by an inspector or officer to be destroyed under this Act and dies after the requirement is imposed but before being destroyed;\n(b) injured in the course of being tested, treated or identified under this Act by an inspector or officer and dies, or is required to be destroyed, as a result of the injury; or\n(c) reserved for experimentation under paragraph 13(2)(a).\n(2) [Amount of compensation] Subject to subsections (3) and (4), the amount of compensation shall be\n(a) the market value, as determined by the Minister, that the animal would have had at the time of its evaluation by the Minister if it had not been required to be destroyed\nminus\n(b) the value of its carcass, as determined by the Minister.\n(3) [Maximum value] The value mentioned in paragraph (2)(a) shall not exceed any maximum amount established with respect to the animal by or under the regulations.\n(4) [Additional compensation] In addition to the amount calculated under subsection (2), compensation may include such costs related to the disposal of the animal as are permitted by the regulations.",
+    "history": "1990, c. 21, s. 51; 1997, c. 6, s. 69",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-51.html"
+  },
+  {
+    "id": "H-3.3-s52",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "52",
+    "marginal_note": "Compensation to owners of things",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "52 The Minister may order compensation to be paid from the Consolidated Revenue Fund to the owner of a thing that is destroyed under this Act and the amount of compensation shall be the market value, as determined by the Minister, that the thing would have had at the time of its evaluation if it had not been required to be destroyed, up to a prescribed amount, less any amount received in respect of it.",
+    "history": "1990, c. 21, s. 52; 1997, c. 6, s. 70",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-52.html"
+  },
+  {
+    "id": "H-3.3-s53",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "53",
+    "marginal_note": "Compensation for costs of treatment",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "53 The Minister may order compensation to be paid from the Consolidated Revenue Fund to a person for costs incurred with respect to treatment required under paragraph 27.6(1)(a) or subsection 48(2), and the amount of compensation shall be the costs reasonably incurred by the person, as determined by the Minister.",
+    "history": "1990, c. 21, s. 53; 1997, c. 6, s. 70; 2012, c. 19, s. 510",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-53.html"
+  },
+  {
+    "id": "H-3.3-s54",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "54",
+    "marginal_note": "Compensation withheld",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "54\n(1) Compensation may be withheld in whole or in part where, in the opinion of the Minister,\n(a) the owner of, or the person having the possession, care or control of, the animal or thing in respect of which compensation is claimed has committed a violation, or an offence under this Act, by means of or in relation to that thing;\n(b) the animal or thing, at the time it was imported into Canada, was affected or contaminated by a disease or toxic substance; or\n(c) the animal or thing was a vector, the causative agent of a disease or a toxic substance.\n(2) [Compensation forfeited] A person who contravenes section 16 or a regulation made under section 14 or 16, or who breaks, alters, tampers with or removes a seal or other identifying device in contravention of the regulations, forfeits any claim to compensation in respect of an animal or thing by means of or in relation to which the contravention occurred.",
+    "history": "1990, c. 21, s. 54; 1995, c. 40, s. 60",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-54.html"
+  },
+  {
+    "id": "H-3.3-s55",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "55",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "55 The Minister may make regulations\n(a) respecting the method of calculating the market value of animals for which the Minister considers there is no readily available market;\n(b) establishing maximum amounts, or the manner of calculating maximum amounts, for the purpose of subsection 51(3) or section 52; and\n(c) permitting compensation for any costs related to the disposal of animals and things and for determining the amounts of the compensable costs, including maximum amounts, or a manner of calculating them.",
+    "history": "1990, c. 21, s. 55; 1997, c. 6, s. 71; 2015, c. 3, s. 106(E)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-55.html"
+  },
+  {
+    "id": "H-3.3-s56",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "56",
+    "marginal_note": "Appeal",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "56\n(1) A person who claims compensation and is dissatisfied with the Minister’s disposition of the claim may bring an appeal to the Assessor, but the only grounds of appeal are that the failure to award compensation was unreasonable or that the amount awarded was unreasonable.\n(2) [Time limit for bringing appeal] An appeal shall be brought within three months after the claimant receives notification of the Minister’s disposition of the claim, or within such longer period as the Assessor may in any case for special reasons allow.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-56.html"
+  },
+  {
+    "id": "H-3.3-s57",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "57",
+    "marginal_note": "Powers of Assessor",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "57\n(1) On hearing an appeal, the Assessor may confirm or vary the Minister’s disposition of the claim or refer the matter back to the Minister for such further action as the Assessor may direct.\n(2) [Costs] Costs may be awarded to or against the Minister in an appeal.\n(3) [Decisions final] The decision of the Assessor on an appeal is final and conclusive and not subject to appeal to or review by any court.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-57.html"
+  },
+  {
+    "id": "H-3.3-s58",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "58",
+    "marginal_note": "Sittings and hearings",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "58\n(1) The Assessor may sit and hear appeals at any place or places and shall arrange for sittings and hearings as may be required.\n(2) [Travel allowances] The Assessor is entitled to be paid such travel allowances as are payable for the attendances of a judge of the Federal Court under the Judges Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-58.html"
+  },
+  {
+    "id": "H-3.3-s59",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "59",
+    "marginal_note": "Procedure",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "59\n(1) Subject to the approval of the Governor in Council, the Assessor may make rules respecting the conduct of appeals and the procedure for the bringing of appeals.\n(2) [Transitional] Subject to any rules made under subsection (1), all rules respecting the conduct of appeals and the procedure for bringing appeals to the Assessor made under section 18 of the Pesticide Residue Compensation Act that are in force at the time this section comes into force shall, to the extent that they are not inconsistent with sections 56 to 58, apply in respect of appeals brought under section 56.\n(3) [Registrar] The functions of the registrar of appeals and any other person necessary to carry out the purposes of sections 56 to 58 shall be carried out by the persons who carry out similar functions under Part II of the Pesticide Residue Compensation Act.",
+    "history": "1990, c. 21, s. 59; 2001, c. 4, s. 173(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-59.html"
+  },
+  {
+    "id": "H-3.3-s60",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "60",
+    "marginal_note": "Fees, charges and costs for inspections, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "60\n(1) Her Majesty, and any person who has entered into an agreement with the Minister under section 34, may recover from any person referred to in subsection (2) any prescribed fees or charges and any costs incurred by Her Majesty or the other person, as the case may be, in relation to anything required or authorized under this Act or the regulations, including, without restricting the generality of the foregoing,\n(a) the inspection, treatment, segregation, quarantine, testing or analysis of a place, animal or thing, as the case may be, or the identification, storage, removal, disposal or return of an animal or thing, required or authorized under this Act or the regulations; and\n(b) the forfeiture, disposal, seizure or detention of an animal or thing under this Act or the regulations.\n(2) [Persons liable] The fees, charges and costs are recoverable jointly and severally from the owner or occupier of the place or the owner of the animal or thing and from the person having the possession, care or control of it immediately before its inspection, treatment, segregation, detention, forfeiture, quarantine, testing, analysis, identification, storage, removal, return or disposal or, in the case of an animal or thing seized under this Act, immediately before its seizure.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-60.html"
+  },
+  {
+    "id": "H-3.3-s61",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "61",
+    "marginal_note": "Fees, charges and costs related to measures",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "61\n(1) Her Majesty may recover from any person mentioned in subsection (2) any prescribed fees or charges and any costs incurred by Her Majesty in relation to taking any measures under section 27.4.\n(2) [Persons liable] The fees, charges and costs are recoverable from any persons who through their fault or negligence, or that of others for whom in law they are responsible, caused or contributed to the causation of the existence or spread of the disease or toxic substance in respect of which a primary control zone was declared.",
+    "history": "1990, c. 21, s. 61; 2012, c. 19, s. 511; 2015, c. 3, s. 107(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-61.html"
+  },
+  {
+    "id": "H-3.3-s62",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "62",
+    "marginal_note": "Fees, charges, and costs for requested services",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "62 Her Majesty may recover from any person who requests a service or the issue, renewal or amendment of a licence, permit, approval, certificate or other document under this Act or the regulations any prescribed fee or charge and any costs incurred by Her Majesty in relation to rendering the service or issuing, renewing or amending the document.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-62.html"
+  },
+  {
+    "id": "H-3.3-s63",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "63",
+    "marginal_note": "Unpaid fees, charges or costs",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "63 Any fees, charges or costs that are recoverable by Her Majesty under this Act or the regulations may be recovered as a debt due to Her Majesty.",
+    "history": "1990, c. 21, s. 63; 1993, c. 34, s. 75",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-63.html"
+  },
+  {
+    "id": "H-3.3-s64",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "64",
+    "marginal_note": "Regulations — generally",
+    "part": "",
+    "division": "",
+    "heading": "Regulations",
+    "text": "64\n(1) The Governor in Council may make regulations for the purpose of protecting human and animal health through the control or elimination of diseases and toxic substances and generally for carrying out the purposes and provisions of this Act, including regulations\n(a) prohibiting or regulating the importation, exportation and possession of animals and things in order to prevent the introduction of any vector, disease or toxic substance into Canada or into another country from Canada;\n(b) for subjecting animals and things that may transmit a disease or toxic substance to quarantine or requiring their destruction on importation into Canada and for requiring the disposal on importation into Canada of things that may transmit a disease or toxic substance;\n(c) requiring proof of the fact that animals imported into or passing through Canada have not been brought from any place where there was, at the time of their embarkation, a disease or toxic substance;\n(d) prohibiting or regulating the importation of garbage into Canada and regulating the handling and disposal of garbage imported into Canada;\n(e) governing the use of food lockers on ships in Canadian waters in order to prevent the introduction of any disease or toxic substance into Canada;\n(f) for controlling or eradicating, or preventing the spread of, vectors, diseases and toxic substances and for quarantining, segregating, treating or disposing of, or for dealing generally with, animals or things that\n(i) are, or are suspected of being, affected or contaminated by a disease or toxic substance,\n(ii) have been in contact with or in close proximity to animals or things that were, or are suspected of having been, affected or contaminated by a disease or toxic substance at the time of contact or close proximity, or\n(iii) are, or are suspected of being, vectors, the causative agents of disease or toxic substances;\n(g) for segregating and confining animals within certain limits, establishing areas of inspection or quarantine and establishing eradication areas where animals may be inspected, segregated and tested for any disease or toxic substance;\n(h) prohibiting or regulating the movement in Canada of\n(i) animals, animal products, animal by-products, vectors, the causative agents of disease, animal food, hay, straw and fodder, and\n(ii) things that are used in respect of animals and that may be affected or contaminated by a disease or toxic substance;\n(i) for the humane treatment of animals and generally\n(i) governing the care, handling and disposition of animals,\n(ii) governing the manner in which animals are transported within, into or out of Canada, and\n(iii) providing for the treatment or disposal of animals that are not cared for, handled or transported in a humane manner;\n(j) for declaring as infected, and constituting as an infected place, any airport, market, pen, railway yard, stockyard, conveyance or wharf on or in which any animal, animal product, animal by-product, animal food, hay, straw or fodder, or any other thing used in respect of animals, is exposed for sale or is placed for the purpose of transit;\n(k) prohibiting or regulating the movement of persons and conveyances within, into or out of infected places;\n(l) for purifying any place or thing that is likely to contain a vector or be contaminated by any disease or toxic substance;\n(m) for causing or requiring notice to be given of the appearance of any disease or toxic substance among animals;\n(n) prohibiting or regulating the holding of markets, fairs, exhibitions or sales of animals;\n(o) for exempting any disease or toxic substance from the operation of any of the provisions of this Act or any regulation, for the imposition of terms and conditions governing the exemption and for otherwise dealing with the disease or toxic substance;\n(o.1) exempting, with or without conditions, any animal or thing, or a person or activity in respect of an animal or thing, from the application of this Act or the regulations or a provision of this Act or the regulations;\n(p) regulating the conduct and operation of zoos and game farms;\n(q) prescribing sanitary and health measures for establishments in which animal semen and animal embryos are collected, stored, frozen or processed and generally regulating the manner in which they are collected, stored and distributed;\n(r) prohibiting or regulating testing for diseases;\n(s) prohibiting or regulating the importation, exportation, preparation, manufacturing, preserving, packaging, labelling, storing, testing, transportation, sale, conditions of sale, advertising for sale, use and disposal of veterinary biologics and regulating their purity, potency, efficacy and safety;\n(s.1) respecting quality management programs, quality control programs, safety programs, preventive control plans or any other similar programs or plans to be implemented by persons who conduct any activity regulated under this Act;\n(t) prohibiting or regulating the feeding to animals of any thing that could introduce or spread any disease or toxic substance to animals;\n(u) regulating the construction, operation and maintenance of animal deadyards, rendering plants and animal food factories;\n(v) regulating the importation, exportation, preparation, manufacturing, preserving, packaging, labelling, storing, distribution, sale, conditions of sale and advertising for sale of products of animal deadyards, rendering plants and animal food factories;\n(w) governing the issue, renewal, amendment, suspension and revocation of licences, permits, approvals, certificates or other documents on such terms and conditions as may be required for the purposes of this Act;\n(w.1) requiring persons to take or keep samples from any animal or thing and to provide the Minister or an inspector or officer with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided;\n(x) requiring animals and things to be marked or to have affixed to them tags, seals or other devices for the purposes of this Act, authorizing inspectors or officers to mark animals and things or to affix to them tags, seals or other devices for the purposes of this Act, and prohibiting the removal, breaking, tampering with or altering of those marks, tags, seals or other devices;\n(y) establishing and governing a national identification system for animals that provides for standards and means of identification;\n(z) requiring animals to be identified under the system established under paragraph (y) when the ownership or possession of them changes or when they are transported or otherwise dealt with;\n(z.1) governing the manufacture, sale, distribution or use of any means of identification used in the system established under paragraph (y);\n(z.2) governing the collection of information and statistics, the publication of studies and the conduct of surveys on any matter related to this Act or the regulations;\n(z.3) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector or officer with, or with access to, those documents, and respecting\n(i) the information in those documents,\n(ii) the manner in which they are to be prepared, kept or maintained,\n(iii) the place where they are to be kept or maintained, and\n(iv) the manner in which they are to be provided or access to them is to be provided;\n(z.31) requiring persons to provide to the Minister or any other person authorized by the Minister, in the form and manner that the Minister or other person, as the case may be, directs, information in relation to animals or things to which this Act or the regulations apply, including information in respect of their movements, events in relation to them and places where they are or were located;\n(z.32) governing the identification of places in respect of which information is to be provided under regulations made under paragraph (z.31);\n(z.33) prohibiting or governing the use or disclosure of information provided under regulations made under any of paragraphs (y) to (z.1) and (z.31);\n(z.4) prescribing any fees or charges, or the manner of calculating any fees or charges, required for carrying out the purposes and provisions of this Act or the regulations; and\n(z.5) prescribing anything required by this Act to be prescribed, other than anything to be prescribed by the Minister.\n(1.1) [Paragraph (1)(a) — designation of disease] Regulations made under paragraph (1)(a) may, among other things, authorize the Minister to designate, by notice, diseases for the purposes of those regulations.\n(1.2) [Non-application of Statutory Instruments Act] The Statutory Instruments Act does not apply in respect of a notice given by the Minister under a regulation made under paragraph (1)(a).\n(1.3) [Paragraph (1)(a) — importation of animals or things] Regulations made under paragraph (1)(a) that regulate the importation of animals or things may regulate those animals or things after their importation.\n(1.4) [Paragraph (1)(z.3)] Regulations made under paragraph (1)(z.3) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that an animal by-product, an animal food, an animal product, a product of a rendering plant or a veterinary biologic presents a risk of harm to human or animal health or the environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector or officer.\n(2) [Regulations respecting birds] The Governor in Council may make regulations for the purposes of maintaining or improving the quality of bird stock and of controlling or eliminating diseases and toxic substances among birds, including regulations\n(a) regulating the production, marketing and distribution of birds and hatching eggs;\n(b) prohibiting or regulating the movement of birds and hatching eggs;\n(c) requiring hatchery operators to register with the Minister annually the names and addresses of persons who act as agents in the marketing of birds produced at the operators’ hatcheries;\n(d) prescribing the types, sizes, specifications and labelling of packages used by hatchery operators for the marketing of chicks; and\n(e) governing sanitation in or about hatcheries.\n(3) [Interpretation] Subsection (2) shall not be construed so as to limit the application of subsection (1) in respect of birds.\n(4) [Definitions of bird and chick] For the purposes of subsections (2) and (3), bird means a bird that is or has been in captivity and chick means a bird that is less than seventy-two hours old.",
+    "history": "1990, c. 21, s. 64; 1993, c. 34, s. 76; 2012, c. 19, s. 512(F), c. 24, s. 94; 2015, c. 2, s. 95",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-64.html"
+  },
+  {
+    "id": "H-3.3-s64.1",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "64.1",
+    "marginal_note": "Incorporation by reference",
+    "part": "",
+    "division": "",
+    "heading": "Incorporation by Reference",
+    "text": "64.1\n(1) A regulation made under section 64 may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time.\n(2) [Accessibility] The Minister must ensure that any document that is incorporated by reference in a regulation made under section 64, including any amendments to the document, is accessible.\n(3) [Defence] A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under section 64 is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person.\n(4) [No registration or publication] For greater certainty, a document that is incorporated by reference in a regulation made under section 64 is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference.",
+    "history": "2015, c. 2, s. 96",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 64.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-64.1.html"
+  },
+  {
+    "id": "H-3.3-s64.2",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "64.2",
+    "marginal_note": "Consideration of information",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "64.2 In considering an application made under the regulations in relation to an animal or thing, the Minister may consider information that is available from a review or evaluation of an animal or thing conducted by the government of a foreign state or of a subdivision of a foreign state or by an international organization, or association, of states.",
+    "history": "2015, c. 2, s. 96",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 64.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-64.2.html"
+  },
+  {
+    "id": "H-3.3-s64.3",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "64.3",
+    "marginal_note": "Non-application of Statutory Instruments Act",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "64.3 The Statutory Instruments Act does not apply in respect of a notice referred to in section 66.",
+    "history": "2015, c. 2, s. 96",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 64.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-64.3.html"
+  },
+  {
+    "id": "H-3.3-s65",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "65",
+    "marginal_note": "General offence",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "65\n(1) Every person who contravenes any provision of this Act, other than section 15, or the regulations or who refuses or neglects to perform any duty imposed by or under the Act or the regulations is guilty of\n(a) an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars or to imprisonment for a term not exceeding six months, or to both; or\n(b) an indictable offence and liable to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years, or to both.\n(2) [Possession and disposal] Every person who contravenes section 15 is guilty of an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars.\n(3) [No imprisonment] Notwithstanding the Criminal Code, no person shall be committed to prison for default of payment of a fine imposed under subsection (2).",
+    "history": "1990, c. 21, s. 65; 1995, c. 40, s. 61; 2012, c. 19, s. 513(F)",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-65.html"
+  },
+  {
+    "id": "H-3.3-s66",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "66",
+    "marginal_note": "Failure to comply with notices",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "66 Every person who fails to comply with a notice delivered to them under section 18, 25, 27.6, 37, 43 or 48 or the regulations is guilty of\n(a) an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars or to imprisonment for a term not exceeding six months, or to both; or\n(b) an indictable offence and liable to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years, or to both.",
+    "history": "1990, c. 21, s. 66; 1995, c. 40, s. 62; 2012, c. 19, s. 514",
+    "last_amended": "2013-01-01",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-66.html"
+  },
+  {
+    "id": "H-3.3-s67",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "67",
+    "marginal_note": "Fine of vessel",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "67 Where a person is convicted of an offence arising out of a contravention of subsection 19(3) in relation to a vessel, the vessel is liable to a fine not exceeding fifty thousand dollars.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-67.html"
+  },
+  {
+    "id": "H-3.3-s68",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "68",
+    "marginal_note": "Limitation period",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "68 Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises.",
+    "history": "1990, c. 21, s. 68; 2015, c. 2, s. 97",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-68.html"
+  },
+  {
+    "id": "H-3.3-s69",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "69",
+    "marginal_note": "Ticket offences",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "69 The Governor in Council may make regulations designating the contravention of any provision of this Act or the regulations as an offence with respect to which, notwithstanding the provisions of the Criminal Code,\n(a) an inspector or officer may lay an information and issue and serve a summons by completing a ticket in the prescribed form, affixing the inspector’s or officer’s signature thereto and delivering the ticket to the person alleged to have committed the offence specified therein at the time the offence is alleged to have been committed, or\n(b) the summons may be served on an accused by mailing the summons to the accused at the accused’s latest known address,\nand any regulations made under this section shall establish a procedure for voluntarily entering a plea of guilty and paying a fine in respect of each offence to which the regulations relate and shall prescribe the amount of the fine to be paid in respect of each offence.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-69.html"
+  },
+  {
+    "id": "H-3.3-s70",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "70",
+    "marginal_note": "Recovery of fines",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "70 Where a person is convicted of an offence under this Act and a fine that is imposed as punishment is not paid when required, the prosecutor may, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in the superior court of the province in which the trial was held, and the judgment is enforceable against the convicted person in the same manner as if it were a judgment obtained by Her Majesty in right of Canada against the person in that court in civil proceedings.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-70.html"
+  },
+  {
+    "id": "H-3.3-s71",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "71",
+    "marginal_note": "Parties to offence",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "71 If a person other than an individual commits an offence under this Act, any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence.",
+    "history": "1990, c. 21, s. 71; 2015, c. 2, s. 98",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-71.html"
+  },
+  {
+    "id": "H-3.3-s72",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "72",
+    "marginal_note": "Proof of offence",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "72 In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission.",
+    "history": "1990, c. 21, s. 72; 2015, c. 2, s. 98",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-72.html"
+  },
+  {
+    "id": "H-3.3-s73",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "73",
+    "marginal_note": "Place of trial",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "73 A prosecution for an offence under this Act may be instituted, heard and determined in the place where\n(a) the offence was committed or the subject-matter of the prosecution arose;\n(b) the accused was apprehended; or\n(c) the accused happens to be, or is carrying on business.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-73.html"
+  },
+  {
+    "id": "H-3.3-s74",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "74",
+    "marginal_note": "Certificates and reports",
+    "part": "",
+    "division": "",
+    "heading": "Evidence",
+    "text": "74\n(1) In any proceedings for a violation, or for an offence under this Act, a declaration, certificate, report or other document of the Minister or an analyst, inspector or officer, purporting to have been signed by the Minister or the analyst, inspector or officer, is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the matters asserted in it.\n(2) [Copies of documents] In any proceedings for a violation, or for an offence under this Act, a copy of or an extract from any record or other document that is made by the Minister or an analyst, inspector or officer under this Act or the regulations and that appears to have been certified under the signature of the Minister or the analyst, inspector or officer as a true copy or extract is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way.\n(3) [Presumed date of issue] Any document referred to in subsection (1) or (2) shall, in the absence of evidence to the contrary, be deemed to have been issued on the date that it bears.\n(4) [Notice] No declaration, certificate, report, copy, extract or other document referred to in this section shall be received in evidence unless the party intending to produce it has, before the trial, served on the party against whom it is intended to be produced reasonable notice of that intention, together with a duplicate of the declaration, certificate, report, copy or extract.",
+    "history": "1990, c. 21, s. 74; 1995, c. 40, s. 63",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-74.html"
+  },
+  {
+    "id": "H-3.3-s75",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "75",
+    "marginal_note": "Orders continued as regulations",
+    "part": "",
+    "division": "",
+    "heading": "Transitional",
+    "text": "75 Any orders made under section 16 of the Animal Disease and Protection Act and in force immediately before the repeal of that Act by section 76 of this Act shall continue in force as if they were regulations made under section 14 of this Act.",
+    "history": "1990, c. 21, s. 75; 1993, c. 34, s. 77(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-75.html"
+  },
+  {
+    "id": "H-3.3-s76",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "76",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "76 [Repeal]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-76.html"
+  },
+  {
+    "id": "H-3.3-s77",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "77",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "77 [Amendment]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-77.html"
+  },
+  {
+    "id": "H-3.3-s*78",
+    "act_code": "H-3.3",
+    "act_short": "Health of Animals Act",
+    "act_name": "Health of Animals Act",
+    "section": "*78",
+    "marginal_note": "Coming into force",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*78 This Act or any provision thereof shall come into force on a day or days to be fixed by order of the Governor in Council.\n* [Note: Act in force January 1, 1991, see SI/91-2.]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Health of Animals Act, s. *78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/h-3.3/section-*78.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/I-2.5.json b/data/processed/I-2.5.json
new file mode 100644
index 0000000000000000000000000000000000000000..5d5517fbc52e9f807fc57bff3256d275e3e0d85b
--- /dev/null
+++ b/data/processed/I-2.5.json
@@ -0,0 +1,5289 @@
+[
+  {
+    "id": "I-2.5-s1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-1.html"
+  },
+  {
+    "id": "I-2.5-s2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The definitions in this subsection apply in this Act.\nBoard means the Immigration and Refugee Board, which consists of the Refugee Protection Division, Refugee Appeal Division, Immigration Division and Immigration Appeal Division. (Commission)\nConvention Against Torture means the Convention Against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, signed at New York on December 10, 1984. Article 1 of the Convention Against Torture is set out in the schedule. (Convention contre la torture)\ndesignated foreign national has the meaning assigned by subsection 20.1(2). (étranger désigné)\nforeign national means a person who is not a Canadian citizen or a permanent resident, and includes a stateless person. (étranger)\npermanent resident means a person who has acquired permanent resident status and has not subsequently lost that status under section 46. (résident permanent)\nRefugee Convention means the United Nations Convention Relating to the Status of Refugees, signed at Geneva on July 28, 1951, and the Protocol to that Convention, signed at New York on January 31, 1967. Sections E and F of Article 1 of the Refugee Convention are set out in the schedule. (Convention sur les réfugiés)\n(2) [Act includes regulations and instructions] Unless otherwise indicated, references in this Act to “this Act” include regulations made under it and instructions given under subsection 14.1(1).",
+    "history": "2001, c. 27, s. 2; 2012, c. 17, s. 2, c. 19, s. 700",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-2.html"
+  },
+  {
+    "id": "I-2.5-s3",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "3",
+    "marginal_note": "Objectives — immigration",
+    "part": "",
+    "division": "",
+    "heading": "Objectives and Application",
+    "text": "3\n(1) The objectives of this Act with respect to immigration are\n(a) to permit Canada to pursue the maximum social, cultural and economic benefits of immigration;\n(b) to enrich and strengthen the social and cultural fabric of Canadian society, while respecting the federal, bilingual and multicultural character of Canada;\n(b.1) to support and assist the development of minority official languages communities in Canada;\n(c) to support the development of a strong and prosperous Canadian economy, in which the benefits of immigration are shared across all regions of Canada;\n(d) to see that families are reunited in Canada;\n(e) to promote the successful integration of permanent residents into Canada, while recognizing that integration involves mutual obligations for new immigrants and Canadian society;\n(f) to support, by means of consistent standards and prompt processing, the attainment of immigration goals established by the Government of Canada in consultation with the provinces;\n(f.1) to maintain, through the establishment of fair and efficient procedures, the integrity of the Canadian immigration system;\n(g) to facilitate the entry of visitors, students and temporary workers for purposes such as trade, commerce, tourism, international understanding and cultural, educational and scientific activities;\n(h) to protect public health and safety and to maintain the security of Canadian society;\n(i) to promote international justice and security by fostering respect for human rights and by denying access to Canadian territory to persons who are criminals or security risks; and\n(j) to work in cooperation with the provinces to secure better recognition of the foreign credentials of permanent residents and their more rapid integration into society.\n(2) [Objectives — refugees] The objectives of this Act with respect to refugees are\n(a) to recognize that the refugee program is in the first instance about saving lives and offering protection to the displaced and persecuted;\n(b) to fulfil Canada’s international legal obligations with respect to refugees and affirm Canada’s commitment to international efforts to provide assistance to those in need of resettlement;\n(c) to grant, as a fundamental expression of Canada’s humanitarian ideals, fair consideration to those who come to Canada claiming persecution;\n(d) to offer safe haven to persons with a well-founded fear of persecution based on race, religion, nationality, political opinion or membership in a particular social group, as well as those at risk of torture or cruel and unusual treatment or punishment;\n(e) to establish fair and efficient procedures that will maintain the integrity of the Canadian refugee protection system, while upholding Canada’s respect for the human rights and fundamental freedoms of all human beings;\n(f) to support the self-sufficiency and the social and economic well-being of refugees by facilitating reunification with their family members in Canada;\n(g) to protect the health and safety of Canadians and to maintain the security of Canadian society; and\n(h) to promote international justice and security by denying access to Canadian territory to persons, including refugee claimants, who are security risks or serious criminals.\n(3) [Application] This Act is to be construed and applied in a manner that\n(a) furthers the domestic and international interests of Canada;\n(b) promotes accountability and transparency by enhancing public awareness of immigration and refugee programs;\n(c) facilitates cooperation between the Government of Canada, provincial governments, foreign states, international organizations and non-governmental organizations;\n(d) ensures that decisions taken under this Act are consistent with the Canadian Charter of Rights and Freedoms, including its principles of equality and freedom from discrimination and of the equality of English and French as the official languages of Canada;\n(e) supports the commitment of the Government of Canada to enhance the vitality of the English and French linguistic minority communities in Canada; and\n(f) complies with international human rights instruments to which Canada is signatory.",
+    "history": "2001, c. 27, s. 3; 2012, c. 1, s. 205; 2019, c. 29, s. 301",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-3.html"
+  },
+  {
+    "id": "I-2.5-s4",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "4",
+    "marginal_note": "Minister of Citizenship and Immigration",
+    "part": "",
+    "division": "",
+    "heading": "Enabling Authority",
+    "text": "4\n(1) Except as otherwise provided in this section, the Minister of Citizenship and Immigration is responsible for the administration of this Act.\n(1.1) [Designated Minister] The Governor in Council may, by order, designate a minister of the Crown as the Minister responsible for all matters under this Act relating to special advocates. If none is designated, the Minister of Justice is responsible for those matters.\n(2) [Minister of Public Safety and Emergency Preparedness] The Minister of Public Safety and Emergency Preparedness is responsible for the administration of this Act as it relates to\n(a) examinations at ports of entry;\n(b) the enforcement of this Act, including arrest, detention and removal;\n(c) the establishment of policies respecting the enforcement of this Act and inadmissibility on grounds of security, violating human or international rights, sanctions, transborder criminality or organized criminality; or\n(d) declarations referred to in section 42.1.\n(2.1) [Minister of Employment and Social Development] In making regulations under paragraphs 32(d.1) to (d.4), the Governor in Council may confer powers and duties on the Minister of Employment and Social Development.\n(3) [Specification] Subject to subsections (1) to (2), the Governor in Council may, by order,\n(a) specify which Minister referred to in any of subsections (1) to (2) is the Minister for the purposes of any provision of this Act; and\n(b) specify that more than one Minister may be the Minister for the purposes of any provision of this Act and specify the circumstances under which each Minister is the Minister.\n(4) [Publication] Any order made under subsection (3) must be published in Part II of the Canada Gazette.",
+    "history": "2001, c. 27, s. 4; 2005, c. 38, s. 118; 2008, c. 3, s. 1; 2012, c. 19, s. 701; 2013, c. 16, s. 2, c. 40, s. 238; 2014, c. 20, s. 299; 2023, c. 19, s. 1; 2023, c. 19, s. 15.1; 2023, c. 32, s. 52",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-4.html"
+  },
+  {
+    "id": "I-2.5-s5",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "5",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Enabling Authority",
+    "text": "5\n(1) Except as otherwise provided, the Governor in Council may make any regulation that is referred to in this Act or that prescribes any matter whose prescription is referred to in this Act.\n(1.1) [Application] Regulations made under this Act that apply in respect of sponsorship applications or applications for permanent or temporary resident visas, permanent or temporary resident status or work or study permits may, if they so provide, apply in respect of any such applications that are pending on the day on which the regulations are made, other than\n(a) applications to become a permanent resident made in Canada by protected persons; and\n(b) applications for permanent resident visas made by persons referred to in subsection 99(2) and sponsorship applications made in respect of those applications.\n(2) [Tabling and referral of proposed regulations] The Minister shall cause a copy of each proposed regulation made under sections 17, 32, 53, 61, 87.2, 102, 116, 150 and 150.1 to be laid before each House of Parliament, and each House shall refer the proposed regulation to the appropriate Committee of that House.\n(3) [Alteration of proposed regulation] A proposed regulation that has been laid before each House of Parliament under subsection (2) does not need to be so laid again, whether or not it has been altered.\n(4) [Making of regulations] The Governor in Council may make the regulation at any time after the proposed regulation has been laid before each House of Parliament under subsection (2).",
+    "history": "2001, c. 27, s. 5; 2004, c. 15, s. 70; 2008, c. 3, s. 2; 2012, c. 19, s. 702",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-5.html"
+  },
+  {
+    "id": "I-2.5-s6",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "6",
+    "marginal_note": "Designation of officers",
+    "part": "",
+    "division": "",
+    "heading": "Enabling Authority",
+    "text": "6\n(1) The Minister may designate any persons or class of persons as officers to carry out any purpose of any provision of this Act, and shall specify the powers and duties of the officers so designated.\n(2) [Delegation of powers] Anything that may be done by the Minister under this Act may be done by a person that the Minister authorizes in writing, without proof of the authenticity of the authorization.\n(3) [Exception] Despite subsection (2), the Minister may not delegate the power conferred by subsection 20.1(1), section 22.1 or subsection 42.1(1) or (2) or 77(1).",
+    "history": "2001, c. 27, s. 6; 2012, c. 17, s. 3; 2013, c. 16, ss. 3, 36",
+    "last_amended": "2013-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-6.html"
+  },
+  {
+    "id": "I-2.5-s7",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "7",
+    "marginal_note": "International agreements",
+    "part": "",
+    "division": "",
+    "heading": "Agreements",
+    "text": "7 The Minister, with the approval of the Governor in Council, may enter into an agreement with the government of a foreign state or with an international organization for the purposes of this Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-7.html"
+  },
+  {
+    "id": "I-2.5-s8",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "8",
+    "marginal_note": "Federal-provincial agreements",
+    "part": "",
+    "division": "",
+    "heading": "Agreements",
+    "text": "8\n(1) The Minister, with the approval of the Governor in Council, may enter into an agreement with the government of any province for the purposes of this Act. The Minister must publish, once a year, a list of the federal-provincial agreements that are in force.\n(2) [Consistency with agreement] Subject to subsection (3) but despite the other provisions of this Act, the following must be consistent with the federal-provincial agreements:\n(a) the selection and sponsorship of, and the acquisition of status by, foreign nationals under this Act; and\n(b) regulations governing those matters, including regulations respecting the examination in Canada of applications to become a permanent resident, or respecting the foreign nationals who may be selected on the basis of an investment in Canada.\n(3) [Inadmissibility not limited] Subsection (2) is not to be interpreted as limiting the application of any provision of this Act concerning inadmissibility to Canada.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-8.html"
+  },
+  {
+    "id": "I-2.5-s9",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "9",
+    "marginal_note": "Sole provincial responsibility — permanent residents",
+    "part": "",
+    "division": "",
+    "heading": "Agreements",
+    "text": "9\n(1) Where a province has, under a federal-provincial agreement, sole responsibility for the selection of a foreign national who intends to reside in that province as a permanent resident, the following provisions apply to that foreign national, unless the agreement provides otherwise:\n(a) the foreign national, unless inadmissible under this Act, shall be granted permanent resident status if the foreign national meets the province’s selection criteria;\n(b) the foreign national shall not be granted permanent resident status if the foreign national does not meet the province’s selection criteria;\n(c) the foreign national shall not be granted permanent resident status contrary to the provisions of the law of the province governing the number of foreign nationals who may settle in the province as permanent residents, whether that number is an estimate or a maximum, or governing the distribution of that number among classes of foreign nationals; and\n(d) conditions imposed in accordance with the law of the province have the same force and effect as if they were made under this Act, if they are imposed on a foreign national on or before the grant of permanent resident status.\n(2) [Sole provincial responsibility — appeals] If a federal-provincial agreement gives a province sole responsibility to establish and apply financial criteria with respect to undertakings that sponsors living in that province may make in respect of a foreign national who applies to become a permanent resident, then, unless the agreement provides otherwise, the existence of a right of appeal under the law of that province respecting rejections by provincial officials of applications for sponsorship, for reasons of failing to meet financial criteria or failing to comply with a prior undertaking, prevents the sponsor, except on humanitarian and compassionate grounds, from appealing under this Act against a refusal, based on those reasons, of a visa or permanent resident status.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-9.html"
+  },
+  {
+    "id": "I-2.5-s10",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10",
+    "marginal_note": "Consultations with the provinces",
+    "part": "",
+    "division": "",
+    "heading": "Agreements",
+    "text": "10\n(1) The Minister may consult with the governments of the provinces on immigration and refugee protection policies and programs, in order to facilitate cooperation and to take into consideration the effects that the implementation of this Act may have on the provinces.\n(2) [Required consultations] The Minister must consult with the governments of the provinces respecting the number of foreign nationals in each class who will become permanent residents each year, their distribution in Canada taking into account regional economic and demographic requirements, and the measures to be undertaken to facilitate their integration into Canadian society.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.html"
+  },
+  {
+    "id": "I-2.5-s10.01",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.01",
+    "marginal_note": "Biometric information",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.01 - Biometric Information",
+    "heading": "DIVISION 0.01 - Biometric Information",
+    "text": "10.01 A person who makes a claim, application or request under this Act must follow the procedures set out in the regulations for the collection and verification of biometric information, including procedures for the collection of further biometric information for verification purposes after a person’s claim, application or request is allowed or accepted.",
+    "history": "2015, c. 36, s. 168",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.01.html"
+  },
+  {
+    "id": "I-2.5-s10.02",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.02",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.01 - Biometric Information",
+    "heading": "DIVISION 0.01 - Biometric Information",
+    "text": "10.02 The regulations may provide for any matter relating to the application of section 10.01 and may include provisions respecting\n(a) restrictions on the persons to whom that section applies and on the claims, applications or requests to which it applies;\n(b) the procedures for the collection and verification of biometric information;\n(c) the biometric information that is to be collected;\n(d) the circumstances in which a person is not required to provide certain biometric information;\n(e) the processing of the collected biometric information, including the creation of biometric templates or the conversion of the information into digital biometric formats; and\n(f) the circumstances in which a person is exempt from the application of that section.",
+    "history": "2015, c. 36, s. 168",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.02.html"
+  },
+  {
+    "id": "I-2.5-s10.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.1",
+    "marginal_note": "Application for permanent residence — invitation to apply",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.1 - Invitation to Make an Application",
+    "heading": "DIVISION 0.1 - Invitation to Make an Application",
+    "text": "10.1\n(1) A foreign national who seeks to enter or remain in Canada as a member of a class that is referred to in an instruction given under paragraph 10.3(1)(a) may make an application for permanent residence only if the Minister has issued them an invitation to do so, the invitation has not been cancelled under subsection 10.2(5) and the applicable period specified in an instruction given under paragraph 10.3(1)(k) has not expired.\n(1.1) [Invitation to provincial nominees] A foreign national who is a member of a portion of the prescribed class of provincial nominees set out in an instruction given under paragraph 10.3(1)(a) may be issued an invitation only in respect of that class.\n(2) [Limitation] An instruction may be given under paragraph 10.3(1)(a) only in respect of a class that is part of the economic class referred to in subsection 12(2).\n(2.1) [Provincial nominees] In the case of the prescribed class of provincial nominees, an instruction may be given under paragraph 10.3(1)(a) in respect of the foreign nationals who are nominated by the government of a particular province in accordance with an agreement referred to in section 8, or in respect of a portion of those foreign nationals.\n(3) [Expression of interest] A foreign national who wishes to be invited to make an application must submit an expression of interest to the Minister by means of an electronic system in accordance with instructions given under section 10.3 unless the instructions provide that they may do so by other means.\n(4) [Inadmissible foreign national] A foreign national may not submit an expression of interest if they have been determined to be — and continue to be — inadmissible for misrepresentation.\n(5) [New expression of interest] A foreign national who has submitted an expression of interest may not submit another one before the expiry of the period referred to in an instruction given under paragraph 10.3(1)(f).\n(6) [Failure to make application] A foreign national who is invited to make an application and does not do so within the period specified in an instruction given under paragraph 10.3(1)(k) is not eligible to be invited to make an application in relation to the expression of interest on the basis of which the invitation was issued.\n(7) [Declining invitation] Subsection (6) does not apply to a foreign national who declines an invitation to make an application within the period specified in an instruction given under paragraph 10.3(1)(k).",
+    "history": "2013, c. 40, s. 290; 2014, c. 20, s. 306; 2017, c. 20, s. 300",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.1.html"
+  },
+  {
+    "id": "I-2.5-s10.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.2",
+    "marginal_note": "Expression of interest — processing",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.1 - Invitation to Make an Application",
+    "heading": "DIVISION 0.1 - Invitation to Make an Application",
+    "text": "10.2\n(1) In processing an expression of interest, the Minister\n(a) is to determine whether the foreign national is eligible to be invited to make an application by applying the criteria set out in instructions given under paragraph 10.3(1)(e) and is to advise the foreign national of the determination in accordance with instructions given under paragraph 10.3(1)(l); and\n(b) subject to subsection (2), is to determine whether, in accordance with instructions given under paragraph 10.3(1)(i), the foreign national occupies the rank required to be invited to make an application and, if so, is to issue the invitation in accordance with instructions given under paragraph 10.3(1)(l).\n(2) [Limitation] A determination under paragraph (1)(b) may be made only if the number of invitations that have been issued is less than the number provided for in an instruction given under paragraph 10.3(1)(j).\n(3) [Electronic system] The Minister is to use an electronic system to carry out any applicable instruction given under subsection 10.3(1) and to make a determination under paragraph (1)(a) or (b).\n(4) [Compliance with instructions] An expression of interest must be processed in compliance with any applicable instruction.\n(5) [Cancellation of invitation] The Minister may cancel an invitation to make an application if the invitation was issued in error.",
+    "history": "2013, c. 40, s. 290; 2014, 20, s. 306",
+    "last_amended": "2015-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.2.html"
+  },
+  {
+    "id": "I-2.5-s10.3",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.3",
+    "marginal_note": "Instructions",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.1 - Invitation to Make an Application",
+    "heading": "DIVISION 0.1 - Invitation to Make an Application",
+    "text": "10.3\n(1) The Minister may give instructions governing any matter relating to the application of this Division, including instructions respecting\n(a) the classes in respect of which subsection 10.1(1) applies;\n(b) the electronic system referred to in subsections 10.1(3) and 10.2(3);\n(c) the submission and processing of an expression of interest, including by means of the electronic system;\n(d) the circumstances in which an expression of interest may be submitted by means other than the electronic system and respecting those other means;\n(e) the criteria that a foreign national must meet to be eligible to be invited to make an application;\n(f) the period during which a foreign national remains eligible to be invited to make an application;\n(g) the personal information that the Minister may disclose under section 10.4 and the entities to which that information may be disclosed;\n(h) the basis on which an eligible foreign national may be ranked;\n(h.1) subject to subsection (1.01), the establishment of categories of eligible foreign nationals for the purposes of ranking, which groupings may consist of\n(i) all eligible foreign nationals,\n(ii) eligible foreign nationals who are eligible to be members of a class referred to in an instruction given under paragraph (a), or\n(iii) eligible foreign nationals who are eligible to be members of a category established in an instruction given under paragraph (h.2);\n(h.2) the establishment of categories for the purposes of ranking and the criteria for eligibility to be a member of a category;\n(i) the rank within a grouping that an eligible foreign national must occupy to be invited to make an application in respect of a class referred to in an instruction given under paragraph (a);\n(j) the number of invitations that may be issued within a specified period in respect of a grouping;\n(j.1) the class referred to in an instruction given under paragraph (a) in respect of which an eligible foreign national who is invited to make an application must apply, if the foreign national is eligible to be a member of more than one class;\n(k) the period within which an application must be made once an invitation has been issued;\n(l) the means by which a foreign national is to be advised of any matter relating to their expression of interest, including an invitation to make an application; and\n(m) any matter for which a recommendation to the Minister or a decision may or must be made by a designated person, institution or organization with respect to a foreign national.\n(1.01) [Category — condition] An instruction given under paragraph (1)(h.1) must not establish a category in respect of which a public consultation process referred to in subsection 10.5(1) has not been given the opportunity to provide advice and recommendations.\n(1.1) [Category — economic goal] If the Minister establishes a category in an instruction given under paragraph (1)(h.2), the Minister shall set out, in the instruction, the economic goal that the Minister seeks to support in establishing the category.\n(2) [Clarification] For greater certainty, an instruction given under paragraph (1)(j) may provide that the number of invitations that may be issued in any specified period in respect of a grouping be zero.\n(3) [Application of instructions] An instruction given under any of paragraphs (1)(a), (b) and (e) to (l) applies in respect of an expression of interest that is submitted before the day on which the instruction takes effect, unless the instruction provides otherwise.\n(4) [Publication] Instructions given under subsection (1) must be published on the Department of Citizenship and Immigration’s Internet site. Instructions given under any of paragraphs (1)(a), (d) to (g), (k) and (l) must also be published in the Canada Gazette.\n(5) [Criteria provided for under other Divisions] For greater certainty, an instruction given under subsection (1) may provide for criteria that are more stringent than the criteria or requirements provided for in or under any other Division of this Act regarding applications for permanent residence.",
+    "history": "2013, c. 40, s. 290; 2014, c. 20, s. 306; 2017, c. 20, s. 301; 2022, c. 10, s. 377",
+    "last_amended": "2022-06-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.3.html"
+  },
+  {
+    "id": "I-2.5-s10.4",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.4",
+    "marginal_note": "Disclosure of information",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.1 - Invitation to Make an Application",
+    "heading": "DIVISION 0.1 - Invitation to Make an Application",
+    "text": "10.4 For the purpose of facilitating the selection of a foreign national as a member of the economic class or as a temporary resident, the Minister may disclose to an entity that is referred to in an instruction given under paragraph 10.3(1)(g) the personal information referred to in that instruction that is\n(a) provided to the Minister by the foreign national under section 10.1 or by a third party for the purposes of section 10.1 or 10.2; or\n(b) created by the Minister, on the basis of the information referred to in paragraph (a), for the purposes of sections 10.1 to 10.3.",
+    "history": "2013, c. 40, s. 290; 2017, c. 20, s. 302",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.4.html"
+  },
+  {
+    "id": "I-2.5-s10.5",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "10.5",
+    "marginal_note": "Consultation process",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 0.1 - Invitation to Make an Application",
+    "heading": "DIVISION 0.1 - Invitation to Make an Application",
+    "text": "10.5\n(1) For the purpose of establishing categories of eligible foreign nationals under subparagraph 10.3(1)(h.1)(iii), the Minister must engage in a public consultation process with stakeholders, including provinces and territories, industry, unions, employers, workers, worker advocacy groups, settlement provider organizations and immigration researchers and practitioners, to obtain information, advice and recommendations in respect of the labour market conditions, including occupations expected to face shortage conditions, as well as on how categories can be formed to meet economic goals.\n(2) [Advice and recommendations] The advice and recommendations from the public consultation process must be based on written submissions provided by relevant industry members and stakeholders.\n(3) [Report] The Minister shall cause to be tabled before each House of Parliament, not later than the fifth sitting day of that House after January 31 following the end of each fiscal year, a report containing the list of the categories of eligible foreign nationals established in an instruction made under paragraph 10.3(1)(h.1) and the selection criteria and the process applied for the establishment of those categories.\n(4) [Referral] After it is tabled, the report stands referred to the committee of the Senate, the House of Commons or both Houses of Parliament that may be designated or established for the purpose of reviewing the report.",
+    "history": "2022, c. 10, s. 377.1",
+    "last_amended": "2022-06-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 10.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-10.5.html"
+  },
+  {
+    "id": "I-2.5-s11",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "11",
+    "marginal_note": "Application before entering Canada",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Requirements",
+    "text": "11\n(1) A foreign national must, before entering Canada, apply to an officer for a visa or for any other document required by the regulations. The visa or document may be issued if, following an examination, the officer is satisfied that the foreign national is not inadmissible and meets the requirements of this Act.\n(1.01) [Electronic travel authorization] Despite subsection (1), a foreign national must, before entering Canada, apply for an electronic travel authorization required by the regulations by means of an electronic system, unless the regulations provide that the application may be made by other means. The application may be examined by an officer and, if the officer determines that the foreign national is not inadmissible and meets the requirements of this Act, the authorization may be issued by the officer.\n(1.1) [Restriction] A designated foreign national may not make an application for permanent residence under subsection (1)\n(a) if they have made a claim for refugee protection but have not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if they have made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which they become a designated foreign national.\n(1.2) [Suspension of application] The processing of an application for permanent residence under subsection (1) of a foreign national who, after the application is made, becomes a designated foreign national is suspended\n(a) if the foreign national has made a claim for refugee protection but has not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if the foreign national has made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which the foreign national becomes a designated foreign national.\n(1.3) [Refusal to consider application] The officer may refuse to consider an application for permanent residence made under subsection (1) if\n(a) the designated foreign national fails, without reasonable excuse, to comply with any condition imposed on them under subsection 58(4) or section 58.1 or any requirement imposed on them under section 98.1; and\n(b) less than 12 months have passed since the end of the applicable period referred to in subsection (1.1) or (1.2).\n(2) [If sponsor does not meet requirements] The officer may not issue a visa or other document to a foreign national whose sponsor does not meet the sponsorship requirements of this Act.",
+    "history": "2001, c. 27, s. 11; 2008, c. 28, s. 116; 2012, c. 17, s. 5, c. 31, s. 308; 2015, c. 36, s. 169",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-11.html"
+  },
+  {
+    "id": "I-2.5-s11.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "11.1",
+    "marginal_note": "",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Requirements",
+    "text": "11.1 [Repealed, 2015, c. 36, s. 170]",
+    "history": "",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 11.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-11.1.html"
+  },
+  {
+    "id": "I-2.5-s11.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "11.2",
+    "marginal_note": "Visa or other document not to be issued",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Requirements",
+    "text": "11.2\n(1) An officer may not issue a visa or other document in respect of an application for permanent residence to a foreign national who was issued an invitation under Division 0.1 to make that application if — at the time the invitation was issued or at the time the officer received their application — the foreign national\n(a) did not meet the criteria set out in an instruction given under paragraph 10.3(1)(e);\n(b) did not have the qualifications on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h) and were issued the invitation; or\n(c) did not meet the criteria for membership in a category that was established in an instruction given under paragraph 10.3(1)(h.2), if they were issued an invitation on the basis that they were eligible to be a member of that category.\n(2) [Exceptions] Despite subsection (1), an officer may issue the visa or other document if, at the time the officer received their application,\n(a) the foreign national did not meet the criteria set out in an instruction given under paragraph 10.3(1)(e) — or they did not have the qualifications on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h) or did not meet the criteria for membership in a category that was established in an instruction given under paragraph 10.3(1)(h.2) — because the foreign national’s birthday occurred after the invitation was issued; or\n(b) the foreign national did not have the qualifications they had at the time the invitation was issued and on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h), but\n(i) they met the criteria set out in an instruction given under paragraph 10.3(1)(e),\n(i.1) they met the criteria for membership of a category established in an instruction given under paragraph 10.3(1)(h.2), if they were issued the invitation on the basis that they were eligible to be a member of that category, and\n(ii) they occupied a rank that is not lower than the rank that a foreign national was required to have occupied to be invited to make an application.",
+    "history": "2014, c. 20, s. 300; 2017, c. 20, s. 303; 2022, c. 10, s. 378",
+    "last_amended": "2022-06-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 11.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-11.2.html"
+  },
+  {
+    "id": "I-2.5-s12",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "12",
+    "marginal_note": "Family reunification",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Selection of Permanent Residents",
+    "text": "12\n(1) A foreign national may be selected as a member of the family class on the basis of their relationship as the spouse, common-law partner, child, parent or other prescribed family member of a Canadian citizen or permanent resident.\n(2) [Economic immigration] A foreign national may be selected as a member of the economic class on the basis of their ability to become economically established in Canada.\n(3) [Refugees] A foreign national, inside or outside Canada, may be selected as a person who under this Act is a Convention refugee or as a person in similar circumstances, taking into account Canada’s humanitarian tradition with respect to the displaced and the persecuted.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-12.html"
+  },
+  {
+    "id": "I-2.5-s13",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "13",
+    "marginal_note": "Sponsorship of foreign nationals",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Sponsorship of Foreign Nationals",
+    "text": "13\n(1) A Canadian citizen or permanent resident, or a group of Canadian citizens or permanent residents, a corporation incorporated under a law of Canada or of a province or an unincorporated organization or association under federal or provincial law — or any combination of them — may sponsor a foreign national, subject to the regulations.\n(2) and (3) [Repealed, 2012, c. 17, s. 7]\n(4) [Instructions of Minister] An officer shall apply the regulations on sponsorship referred to in paragraph 14(2)(e) in accordance with any instructions that the Minister may make.",
+    "history": "2001, c. 27, s. 13; 2012, c. 17, s. 7",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-13.html"
+  },
+  {
+    "id": "I-2.5-s13.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "13.1",
+    "marginal_note": "Undertaking binding",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Undertakings",
+    "text": "13.1 An undertaking given under this Act in respect of a foreign national — including a sponsorship undertaking — is binding on the person who gives it.",
+    "history": "2012, c. 17, s. 8",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 13.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-13.1.html"
+  },
+  {
+    "id": "I-2.5-s13.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "13.2",
+    "marginal_note": "Undertaking required",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Undertakings",
+    "text": "13.2\n(1) If required to do so by the regulations, a foreign national who makes an application for a visa or for permanent or temporary resident status must obtain the undertaking specified in the regulations.\n(2) [Minister’s instructions] An officer must apply the regulations made under paragraph 14(2)(e.1) in accordance with any instructions that the Minister may give.",
+    "history": "2012, c. 17, s. 8",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 13.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-13.2.html"
+  },
+  {
+    "id": "I-2.5-s14",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "14",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Regulations",
+    "text": "14\n(1) The regulations may provide for any matter relating to the application of this Division, and may define, for the purposes of this Act, the terms used in this Division.\n(2) [Regulations] The regulations may prescribe, and govern any matter relating to, classes of permanent residents or foreign nationals, including the classes referred to in section 12, and may include provisions respecting\n(a) selection criteria, the weight, if any, to be given to all or some of those criteria, the procedures to be followed in evaluating all or some of those criteria and the circumstances in which an officer may substitute for those criteria their evaluation of the likelihood of a foreign national’s ability to become economically established in Canada;\n(b) applications for visas and other documents and their issuance or refusal, with respect to foreign nationals and their family members;\n(c) the number of applications that may be processed or approved in a year, the number of visas and other documents that may be issued in a year, and the measures to be taken when that number is exceeded;\n(d) conditions that may or must be imposed, varied or cancelled, individually or by class, on permanent residents and foreign nationals;\n(e) sponsorships;\n(e.1) undertakings, and penalties for failure to comply with undertakings;\n(f) deposits or guarantees of the performance of obligations under this Act that are to be given by any person to the Minister;\n(f.1) the power to inspect, including the power to require documents to be provided for inspection, for the purpose of verifying compliance with undertakings; and\n(g) any matter for which a recommendation to the Minister or a decision may or must be made by a designated person, institution or organization with respect to a foreign national or sponsor.\n(3) to (5) [Repealed, 2015, c. 36, s. 171]",
+    "history": "2001, c. 27, s. 14; 2012, c. 17, s. 9, c. 31, ss. 309, 313; 2013, c. 16, s. 4; 2014, c. 20, s. 301; 2015, c. 36, s. 171",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-14.html"
+  },
+  {
+    "id": "I-2.5-s14.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "14.1",
+    "marginal_note": "Economic immigration",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 1 - Requirements and Selection",
+    "heading": "Minister’s Instructions",
+    "text": "14.1\n(1) For the purpose of supporting the attainment of economic goals established by the Government of Canada, the Minister may give instructions establishing a class of permanent residents as part of the economic class referred to in subsection 12(2) and, in respect of the class that is established, governing any matter referred to in paragraphs 14(2)(a) to (g), 26(a), (b), (d) and (e) and 32(d) and the fees for processing applications for permanent resident visas or for permanent resident status and providing for cases in which those fees may be waived.\n(2) [Limitation] Despite any instruction given by the Minister under paragraph 87.3(3)(c), no more than 2,750 applications in a class established under subsection (1) may be processed in any year.\n(3) [Application of regulations] Subject to subsection (4), regulations that apply to all classes prescribed under subsection 14(2) that are part of the economic class referred to in subsection 12(2) apply to a class established under subsection (1).\n(4) [Exception] The Minister may specify in an instruction that regulations made under subsection 14(2), paragraph 26(a), (b), (d) or (e) or 32(d) or subsection 89(1) do not apply to a class established under subsection (1).\n(5) [Non-application of regulations] For greater certainty, regulations that apply to only one class prescribed under subsection 14(2) that is part of the economic class referred to in subsection 12(2) — or to only certain classes that are part of that economic class — do not apply to a class established under subsection (1). However, an instruction given under that subsection may specify otherwise.\n(6) [Non-application of instructions] The instructions do not apply in respect of a class prescribed by the regulations.\n(7) [Compliance with instructions] An officer must comply with the instructions before processing an application and when processing one.\n(8) [Amendments to instructions] An instruction that amends another instruction may, if it so provides, apply in respect of applications in a class established by the original instruction that are pending on the day on which the amending instruction takes effect.\n(9) [Effective period — limitation] An instruction given under subsection (1) has effect for the period specified in the instruction, which is not to exceed five years starting on the day on which the instruction first takes effect. No amendment to or renewal of an instruction may extend the five-year period.\n(10) [Pending applications] Despite subsection (9), the Minister may direct officers to process, after the end of the effective period of an instruction, applications in a class established by the instruction that were made during the period in which the instruction had effect.\n(11) [Service Fees Act] The Service Fees Act does not apply in respect of the fees referred to in subsection (1).\n(12) [Publication] Instructions must be published in the Canada Gazette.",
+    "history": "2012, c. 19, ss. 703, 710; 2017, c. 20, s. 454",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 14.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-14.1.html"
+  },
+  {
+    "id": "I-2.5-s15",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "15",
+    "marginal_note": "Examination by officer",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 2 - Examination",
+    "heading": "DIVISION 2 - Examination",
+    "text": "15\n(1) An officer is authorized to proceed with an examination if a person makes an application to the officer in accordance with this Act or if an application is made under subsection 11(1.01).\n(2) [Provincial criteria] In the case of a foreign national referred to in subsection 9(1), an examination of whether the foreign national complies with the applicable selection criteria shall be conducted solely on the basis of documents delivered by the province indicating that the competent authority of the province is of the opinion that the foreign national complies with the province’s selection criteria.\n(3) [Inspection] An officer may board and inspect any means of transportation bringing persons to Canada, examine any person carried by that means of transportation and any record or document respecting that person, seize and remove the record or document to obtain copies or extracts and hold the means of transportation until the inspection and examination are completed.\n(4) [Instructions] The officer shall conduct the examination in accordance with any instructions that the Minister may give.",
+    "history": "2001, c. 27, s. 15; 2012, c. 31, s. 310",
+    "last_amended": "2012-12-14",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-15.html"
+  },
+  {
+    "id": "I-2.5-s15.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "15.1",
+    "marginal_note": "Health insurance policy",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 2 - Examination",
+    "heading": "DIVISION 2 - Examination",
+    "text": "15.1 A health insurance policy purchased from an insurance company outside Canada that is approved by the Minister satisfies any requirement in an instruction given under subsection 15(4) that a foreign national who applies for a temporary resident visa in order to visit their Canadian citizen or permanent resident child or grandchild for an extended period must have private health insurance.",
+    "history": "2023, c. 21, s. 2",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 15.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-15.1.html"
+  },
+  {
+    "id": "I-2.5-s16",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "16",
+    "marginal_note": "Obligation — answer truthfully",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 2 - Examination",
+    "heading": "DIVISION 2 - Examination",
+    "text": "16\n(1) A person who makes an application must answer truthfully all questions put to them for the purpose of the examination and must produce a visa and all relevant evidence and documents that the officer reasonably requires.\n(1.1) [Obligation — appear for examination] A person who makes an application must, on request of an officer, appear for an examination.\n(2) [Obligation — relevant evidence] In the case of a foreign national,\n(a) the relevant evidence referred to in subsection (1) includes photographic and fingerprint evidence; and\n(b) subject to the regulations, the foreign national must submit to a medical examination.\n(2.1) [Obligation — interview] A foreign national who makes an application must, on request of an officer, appear for an interview for the purpose of an investigation conducted by the Canadian Security Intelligence Service under section 15 of the Canadian Security Intelligence Service Act for the purpose of providing advice or information to the Minister under section 14 of that Act and must answer truthfully all questions put to them during the interview.\n(3) [Evidence relating to identity] An officer may require or obtain from a permanent resident or a foreign national who is arrested, detained, subject to an examination or subject to a removal order, any evidence — photographic, fingerprint or otherwise — that may be used to establish their identity or compliance with this Act.",
+    "history": "2001, c. 27, s. 16; 2010, c. 8, s. 2; 2013, c. 16, s. 5; 2015, c. 3, s. 108(E)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-16.html"
+  },
+  {
+    "id": "I-2.5-s17",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "17",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 2 - Examination",
+    "heading": "DIVISION 2 - Examination",
+    "text": "17 The regulations may provide for any matter relating to the application of this Division, and may include provisions respecting the conduct of examinations.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-17.html"
+  },
+  {
+    "id": "I-2.5-s18",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "18",
+    "marginal_note": "Examination by officer",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Entering and Remaining",
+    "text": "18\n(1) Subject to the regulations, every person seeking to enter Canada must appear for an examination to determine whether that person has a right to enter Canada or is or may become authorized to enter and remain in Canada.\n(2) [Transit] Subsection (1) also applies to persons who, without leaving Canada, seek to leave an area at an airport that is reserved for passengers who are in transit or who are waiting to depart Canada.\n(3) [Powers of officer] Even though a person seeking to enter Canada is not, in accordance with regulations made under subsection 26(2), required to appear for an examination, an officer may require the person to do so.",
+    "history": "2001, c. 27, s. 18; 2017, c. 11, s. 5",
+    "last_amended": "2017-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-18.html"
+  },
+  {
+    "id": "I-2.5-s19",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "19",
+    "marginal_note": "Right of entry of citizens and Indians",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Entering and Remaining",
+    "text": "19\n(1) Every Canadian citizen within the meaning of the Citizenship Act and every person registered as an Indian under the Indian Act has the right to enter and remain in Canada in accordance with this Act, and an officer shall allow the person to enter Canada if satisfied following an examination on their entry that the person is a citizen or registered Indian.\n(2) [Right of entry of permanent residents] An officer shall allow a permanent resident to enter Canada if satisfied following an examination on their entry that they have that status.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-19.html"
+  },
+  {
+    "id": "I-2.5-s20",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "20",
+    "marginal_note": "Obligation on entry",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Entering and Remaining",
+    "text": "20\n(1) Every foreign national, other than a foreign national referred to in section 19, who seeks to enter or remain in Canada must establish,\n(a) to become a permanent resident, that they hold the visa or other document required under the regulations and have come to Canada in order to establish permanent residence; and\n(b) to become a temporary resident, that they hold the visa or other document required under the regulations and will leave Canada by the end of the period authorized for their stay.\n(1.1) [Declaration] A foreign national who is the subject of a declaration made under subsection 22.1(1) must not seek to enter or remain in Canada as a temporary resident.\n(2) [Provincial criteria] A foreign national referred to in subsection 9(1) must also establish, to become a permanent resident, that they hold a document issued by the province indicating that the competent authority of the province is of the opinion that the foreign national complies with the province’s selection criteria.",
+    "history": "2001, c. 27, s. 20; 2013, c. 16, s. 6",
+    "last_amended": "2013-08-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-20.html"
+  },
+  {
+    "id": "I-2.5-s20.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "20.1",
+    "marginal_note": "Designation — human smuggling or other irregular arrival",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Entering and Remaining",
+    "text": "20.1\n(1) The Minister may, by order, having regard to the public interest, designate as an irregular arrival the arrival in Canada of a group of persons if he or she\n(a) is of the opinion that examinations of the persons in the group, particularly for the purpose of establishing identity or determining inadmissibility — and any investigations concerning persons in the group — cannot be conducted in a timely manner; or\n(b) has reasonable grounds to suspect that, in relation to the arrival in Canada of the group, there has been, or will be, a contravention of subsection 117(1) for profit, or for the benefit of, at the direction of or in association with a criminal organization or terrorist group.\n(2) [Effect of designation] When a designation is made under subsection (1), a foreign national — other than a foreign national referred to in section 19 — who is part of the group whose arrival is the subject of the designation becomes a designated foreign national unless, on arrival, they hold the visa or other document required under the regulations and, on examination, the officer is satisfied that they are not inadmissible.\n(3) [Statutory Instruments Act] An order made under subsection (1) is not a statutory instrument for the purposes of the Statutory Instruments Act. However, it must be published in the Canada Gazette.",
+    "history": "2012, c. 17, s. 10",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 20.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-20.1.html"
+  },
+  {
+    "id": "I-2.5-s20.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "20.2",
+    "marginal_note": "Application for permanent residence — restriction",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Entering and Remaining",
+    "text": "20.2\n(1) A designated foreign national may not apply to become a permanent resident\n(a) if they have made a claim for refugee protection but have not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if they have made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which they become a designated foreign national.\n(2) [Suspension of application for permanent residence] The processing of an application for permanent residence of a foreign national who, after the application is made, becomes a designated foreign national is suspended\n(a) if the foreign national has made a claim for refugee protection but has not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if the foreign national has made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which the foreign national becomes a designated foreign national.\n(3) [Refusal to consider application] The officer may refuse to consider an application for permanent residence if\n(a) the designated foreign national fails, without reasonable excuse, to comply with any condition imposed on them under subsection 58(4) or section 58.1 or any requirement imposed on them under section 98.1; and\n(b) less than 12 months have passed since the end of the applicable period referred to in subsection (1) or (2).",
+    "history": "2012, c. 17, s. 10",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 20.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-20.2.html"
+  },
+  {
+    "id": "I-2.5-s21",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "21",
+    "marginal_note": "Permanent resident",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "21\n(1) A foreign national becomes a permanent resident if an officer is satisfied that the foreign national has applied for that status, has met the obligations set out in paragraph 20(1)(a) and subsection 20(2) and is not inadmissible.\n(2) [Protected person] Except in the case of a person described in subsection 112(3) or a person who is a member of a prescribed class of persons, a person whose application for protection has been finally determined by the Board to be a Convention refugee or to be a person in need of protection, or a person whose application for protection has been allowed by the Minister, becomes, subject to any federal-provincial agreement referred to in subsection 9(1), a permanent resident if the officer is satisfied that they have made their application in accordance with the regulations and that they are not inadmissible on any ground referred to in section 34, 35 or 35.1, subsection 36(1) or section 37 or 38.\n(3) [Pending application — subsection 108(2)] A person in respect of whom the Minister has made an application under subsection 108(2) may not become a permanent resident under subsection (2) while the application is pending.",
+    "history": "2001, c. 27, s. 21; 2012, c. 17, s. 11; 2023, c. 19, s. 2",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-21.html"
+  },
+  {
+    "id": "I-2.5-s22",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "22",
+    "marginal_note": "Temporary resident",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "22\n(1) A foreign national becomes a temporary resident if an officer is satisfied that the foreign national has applied for that status, has met the obligations set out in paragraph 20(1)(b), is not inadmissible and is not the subject of a declaration made under subsection 22.1(1).\n(2) [Dual intent] An intention by a foreign national to become a permanent resident does not preclude them from becoming a temporary resident if the officer is satisfied that they will leave Canada by the end of the period authorized for their stay.",
+    "history": "2001, c. 27, s. 22; 2013, c. 16, s. 7",
+    "last_amended": "2013-08-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-22.html"
+  },
+  {
+    "id": "I-2.5-s22.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "22.1",
+    "marginal_note": "Declaration",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "22.1\n(1) The Minister may, on the Minister’s own initiative, declare that a foreign national, other than a foreign national referred to in section 19, may not become a temporary resident if the Minister is of the opinion that it is justified by public policy considerations.\n(2) [Effective period] A declaration has effect for the period specified by the Minister, which is not to exceed 36 months.\n(3) [Revocation] The Minister may, at any time, revoke a declaration or shorten its effective period.\n(4) [Report to Parliament] The report required under section 94 must include the number of declarations made under subsection (1) and set out the public policy considerations that led to the making of the declarations.",
+    "history": "2013, c. 16, s. 8",
+    "last_amended": "2013-08-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 22.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-22.1.html"
+  },
+  {
+    "id": "I-2.5-s23",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "23",
+    "marginal_note": "Entry to complete examination or hearing",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "23 An officer may authorize a person to enter Canada for the purpose of further examination or an admissibility hearing under this Part.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-23.html"
+  },
+  {
+    "id": "I-2.5-s24",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "24",
+    "marginal_note": "Temporary resident permit",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "24\n(1) A foreign national who, in the opinion of an officer, is inadmissible or does not meet the requirements of this Act becomes a temporary resident if an officer is of the opinion that it is justified in the circumstances and issues a temporary resident permit, which may be cancelled at any time.\n(2) [Exception] A foreign national referred to in subsection (1) to whom an officer issues a temporary resident permit outside Canada does not become a temporary resident until they have been examined upon arrival in Canada.\n(3) [Instructions of Minister] In applying subsection (1), the officer shall act in accordance with any instructions that the Minister may make.\n(3.1) [Restriction — pending application for protection] A foreign national whose claim for refugee protection has been determined to be ineligible to be referred to the Refugee Protection Division may not request a temporary resident permit if they have made an application for protection to the Minister that is pending.\n(4) [Restriction] A foreign national whose claim for refugee protection has not been allowed may not request a temporary resident permit if less than 12 months have passed since\n(a) the day on which their claim was rejected or determined to be withdrawn or abandoned by the Refugee Protection Division, in the case where no appeal was made and no application was made to the Federal Court for leave to commence an application for judicial review; or\n(b) in any other case, the latest of\n(i) the day on which their claim was rejected or determined to be withdrawn or abandoned by the Refugee Protection Division or, if there was more than one such rejection or determination, the day on which the last one occurred,\n(ii) the day on which their claim was rejected or determined to be withdrawn or abandoned by the Refugee Appeal Division or, if there was more than one such rejection or determination, the day on which the last one occurred, and\n(iii) the day on which the Federal Court refused their application for leave to commence an application for judicial review, or denied their application for judicial review, with respect to their claim.\n(5) [Restriction — designated foreign national] A designated foreign national may not request a temporary resident permit\n(a) if they have made a claim for refugee protection but have not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if they have made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which the foreign national becomes a designated foreign national.\n(6) [Suspension of request] The processing of a request for a temporary resident permit of a foreign national who, after the request is made, becomes a designated foreign national is suspended\n(a) if the foreign national has made a claim for refugee protection but has not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if the foreign national has made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which the foreign national becomes a designated foreign national.\n(7) [Refusal to consider request] The officer may refuse to consider a request for a temporary resident permit if\n(a) the designated foreign national fails, without reasonable excuse, to comply with any condition imposed on them under subsection 58(4) or section 58.1 or any requirement imposed on them under section 98.1; and\n(b) less than 12 months have passed since the end of the applicable period referred to in subsection (5) or (6).",
+    "history": "2001, c. 27, s. 24; 2010, c. 8, s. 3; 2012, c. 17, s. 12; 2019, c. 29, s. 302",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-24.html"
+  },
+  {
+    "id": "I-2.5-s25",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "25",
+    "marginal_note": "Humanitarian and compassionate considerations — request of foreign national",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "25\n(1) Subject to subsection (1.2), the Minister must, on request of a foreign national in Canada who applies for permanent resident status and who is inadmissible — other than under section 34, 35, 35.1 or 37 — or who does not meet the requirements of this Act, and may, on request of a foreign national outside Canada — other than a foreign national who is inadmissible under section 34, 35, 35.1 or 37 — who applies for a permanent resident visa, examine the circumstances concerning the foreign national and may grant the foreign national permanent resident status or an exemption from any applicable criteria or obligations of this Act if the Minister is of the opinion that it is justified by humanitarian and compassionate considerations relating to the foreign national, taking into account the best interests of a child directly affected.\n(1.01) [Restriction — designated foreign national] A designated foreign national may not make a request under subsection (1)\n(a) if they have made a claim for refugee protection but have not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if they have made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which they become a designated foreign national.\n(1.02) [Suspension of request] The processing of a request under subsection (1) of a foreign national who, after the request is made, becomes a designated foreign national is suspended\n(a) if the foreign national has made a claim for refugee protection but has not made an application for protection, until five years after the day on which a final determination in respect of the claim is made;\n(b) if the foreign national has made an application for protection, until five years after the day on which a final determination in respect of the application is made; or\n(c) in any other case, until five years after the day on which they become a designated foreign national.\n(1.03) [Refusal to consider request] The Minister may refuse to consider a request under subsection (1) if\n(a) the designated foreign national fails, without reasonable excuse, to comply with any condition imposed on them under subsection 58(4) or section 58.1 or any requirement imposed on them under section 98.1; and\n(b) less than 12 months have passed since the end of the applicable period referred to in subsection (1.01) or (1.02).\n(1.1) [Payment of fees] The Minister is seized of a request referred to in subsection (1) only if the applicable fees in respect of that request have been paid.\n(1.2) [Exceptions] The Minister may not examine the request if\n(a) the foreign national has already made such a request and the request is pending;\n(a.1) the request is for an exemption from any of the criteria or obligations of Division 0.1;\n(b) the foreign national has made a claim for refugee protection that is pending before the Refugee Protection Division or the Refugee Appeal Division;\n(b.1) the foreign national made a claim for refugee protection that was determined to be ineligible to be referred to the Refugee Protection Division and they made an application for protection to the Minister that is pending; or\n(c) subject to subsection (1.21), less than 12 months have passed since\n(i) the day on which the foreign national’s claim for refugee protection was rejected or determined to be withdrawn — after substantive evidence was heard — or abandoned by the Refugee Protection Division, in the case where no appeal was made and no application was made to the Federal Court for leave to commence an application for judicial review, or\n(ii) in any other case, the latest of\n(A) the day on which the foreign national’s claim for refugee protection was rejected or determined to be withdrawn — after substantive evidence was heard — or abandoned by the Refugee Protection Division or, if there was more than one such rejection or determination, the day on which the last one occurred,\n(B) the day on which the foreign national’s claim for refugee protection was rejected or determined to be withdrawn — after substantive evidence was heard — or abandoned by the Refugee Appeal Division or, if there was more than one such rejection or determination, the day on which the last one occurred, and\n(C) the day on which the Federal Court refused the foreign national’s application for leave to commence an application for judicial review, or denied their application for judicial review, with respect to their claim for refugee protection.\n(1.21) [Exception to paragraph (1.2)(c)] Paragraph (1.2)(c) does not apply in respect of a foreign national\n(a) who, in the case of removal, would be subjected to a risk to their life, caused by the inability of each of their countries of nationality or, if they do not have a country of nationality, their country of former habitual residence, to provide adequate health or medical care; or\n(b) whose removal would have an adverse effect on the best interests of a child directly affected.\n(1.3) [Non-application of certain factors] In examining the request of a foreign national in Canada, the Minister may not consider the factors that are taken into account in the determination of whether a person is a Convention refugee under section 96 or a person in need of protection under subsection 97(1) but must consider elements related to the hardships that affect the foreign national.\n(2) [Provincial criteria] The Minister may not grant permanent resident status to a foreign national referred to in subsection 9(1) if the foreign national does not meet the province’s selection criteria applicable to that foreign national.",
+    "history": "2001, c. 27, s. 25; 2008, c. 28, s. 117; 2010, c. 8, s. 4; 2012, c. 17, s. 13; 2013, c. 16, ss. 9, 36, c. 40, s. 291; 2019, c. 29, s. 303; 2023, c. 19, s. 3",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-25.html"
+  },
+  {
+    "id": "I-2.5-s25.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "25.1",
+    "marginal_note": "Humanitarian and compassionate considerations — Minister’s own initiative",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "25.1\n(1) The Minister may, on the Minister’s own initiative, examine the circumstances concerning a foreign national who is inadmissible — other than under section 34, 35, 35.1 or 37 — or who does not meet the requirements of this Act and may grant the foreign national permanent resident status or an exemption from any applicable criteria or obligations of this Act if the Minister is of the opinion that it is justified by humanitarian and compassionate considerations relating to the foreign national, taking into account the best interests of a child directly affected.\n(2) [Exemption] The Minister may exempt the foreign national from the payment of any applicable fees in respect of the examination of their circumstances under subsection (1).\n(3) [Provincial criteria] The Minister may not grant permanent resident status to a foreign national referred to in subsection 9(1) if the foreign national does not meet the province’s selection criteria applicable to that foreign national.",
+    "history": "2010, c. 8, s. 5; 2013, c. 16, s. 10; 2023, c. 19, s. 4",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 25.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-25.1.html"
+  },
+  {
+    "id": "I-2.5-s25.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "25.2",
+    "marginal_note": "Public policy considerations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "25.2\n(1) The Minister may, in examining the circumstances concerning a foreign national who is inadmissible or who does not meet the requirements of this Act, grant that person permanent resident status or an exemption from any applicable criteria or obligations of this Act if the foreign national complies with any conditions imposed by the Minister and the Minister is of the opinion that it is justified by public policy considerations.\n(2) [Exemption] The Minister may exempt the foreign national from the payment of any applicable fees in respect of the examination of their circumstances under subsection (1).\n(3) [Provincial criteria] The Minister may not grant permanent resident status to a foreign national referred to in subsection 9(1) if the foreign national does not meet the province’s selection criteria applicable to that foreign national.\n(4) [Conditions] The conditions referred to in subsection (1) may include a requirement for the foreign national to obtain an undertaking or to obtain a determination of their eligibility from a third party that meets any criteria specified by the Minister.",
+    "history": "2010, c. 8, s. 5; 2012, c. 17, s. 14",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 25.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-25.2.html"
+  },
+  {
+    "id": "I-2.5-s26",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "26",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status and Authorization to Enter",
+    "text": "26\n(1) The regulations may provide for any matter relating to the application of sections 18 to 25.2, and may include provisions respecting\n(a) entering, remaining in and re-entering Canada;\n(b) permanent resident status or temporary resident status, including acquisition of that status;\n(b.1) declarations referred to in subsection 22.1(1);\n(c) the circumstances in which all or part of the considerations referred to in section 24 may be taken into account;\n(d) conditions that may or must be imposed, varied or cancelled, individually or by class, on permanent residents and foreign nationals;\n(d.1) undertakings that may or must be given in respect of requests made under subsection 25(1) or undertakings referred to in subsection 25.2(4), and penalties for failure to comply with undertakings;\n(d.2) the determination of eligibility referred to in subsection 25.2(4); and\n(e) deposits or guarantees of the performance of obligations under this Act that are to be given to the Minister.\n(2) [Exemptions] The regulations may exempt persons or categories of persons from the application of section 18 and prescribe the conditions under which the exemption applies.",
+    "history": "2001, c. 27, s. 26; 2010, c. 8, s. 6; 2012, c. 17, s. 15; 2013, c. 16, s. 11; 2017, c. 11, s. 6",
+    "last_amended": "2017-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-26.html"
+  },
+  {
+    "id": "I-2.5-s27",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "27",
+    "marginal_note": "Right of permanent residents",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Rights and Obligations of Permanent and Temporary Residents",
+    "text": "27\n(1) A permanent resident of Canada has the right to enter and remain in Canada, subject to the provisions of this Act.\n(2) [Conditions] A permanent resident must comply with any conditions imposed under the regulations or under instructions given under subsection 14.1(1).",
+    "history": "2001, c. 27, s. 27; 2012, c. 19, s. 704",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-27.html"
+  },
+  {
+    "id": "I-2.5-s28",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "28",
+    "marginal_note": "Residency obligation",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Rights and Obligations of Permanent and Temporary Residents",
+    "text": "28\n(1) A permanent resident must comply with a residency obligation with respect to every five-year period.\n(2) [Application] The following provisions govern the residency obligation under subsection (1):\n(a) a permanent resident complies with the residency obligation with respect to a five-year period if, on each of a total of at least 730 days in that five-year period, they are\n(i) physically present in Canada,\n(ii) outside Canada accompanying a Canadian citizen who is their spouse or common-law partner or, in the case of a child, their parent,\n(iii) outside Canada employed on a full-time basis by a Canadian business or in the federal public administration or the public service of a province,\n(iv) outside Canada accompanying a permanent resident who is their spouse or common-law partner or, in the case of a child, their parent and who is employed on a full-time basis by a Canadian business or in the federal public administration or the public service of a province, or\n(v) referred to in regulations providing for other means of compliance;\n(b) it is sufficient for a permanent resident to demonstrate at examination\n(i) if they have been a permanent resident for less than five years, that they will be able to meet the residency obligation in respect of the five-year period immediately after they became a permanent resident;\n(ii) if they have been a permanent resident for five years or more, that they have met the residency obligation in respect of the five-year period immediately before the examination; and\n(c) a determination by an officer that humanitarian and compassionate considerations relating to a permanent resident, taking into account the best interests of a child directly affected by the determination, justify the retention of permanent resident status overcomes any breach of the residency obligation prior to the determination.",
+    "history": "2001, c. 27, s. 28; 2003, c. 22, s. 172(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-28.html"
+  },
+  {
+    "id": "I-2.5-s29",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "29",
+    "marginal_note": "Right of temporary residents",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Rights and Obligations of Permanent and Temporary Residents",
+    "text": "29\n(1) A temporary resident is, subject to the other provisions of this Act, authorized to enter and remain in Canada on a temporary basis as a visitor or as a holder of a temporary resident permit.\n(2) [Obligation — temporary resident] A temporary resident must comply with any conditions imposed under the regulations and with any requirements under this Act, must leave Canada by the end of the period authorized for their stay and may re-enter Canada only if their authorization provides for re-entry.\n(3) [Extended period] In the case of a temporary resident who is authorized to enter and remain in Canada for an extended period in order to visit a Canadian citizen or permanent resident who is their child or grandchild, the period referred to in subsection (2) is five years.",
+    "history": "2001, c. 27, s. 29; 2023, c. 21, s. 3",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-29.html"
+  },
+  {
+    "id": "I-2.5-s30",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "30",
+    "marginal_note": "Work and study in Canada",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Rights and Obligations of Permanent and Temporary Residents",
+    "text": "30\n(1) A foreign national may not work or study in Canada unless authorized to do so under this Act.\n(1.1) [Authorization] An officer may, on application, authorize a foreign national to work or study in Canada if the foreign national meets the conditions set out in the regulations.\n(1.2) [Instructions] Despite subsection (1.1), the officer shall refuse to authorize the foreign national to work in Canada if, in the officer’s opinion, public policy considerations that are specified in the instructions given by the Minister justify such a refusal.\n(1.3) [Concurrence of second officer] In applying subsection (1.2), any refusal to give authorization to work in Canada requires the concurrence of a second officer.\n(1.4) [Purpose] The instructions referred to in subsection (1.2) shall prescribe public policy considerations that aim to protect foreign nationals who are at risk of being subjected to humiliating or degrading treatment, including sexual exploitation.\n(1.41) [Revocation of work permit] An officer may revoke a work permit if, in the officer’s opinion, public policy considerations that are specified in instructions given by the Minister justify the revocation.\n(1.42) [For greater certainty] For greater certainty, subsection (1.41) does not affect any other lawful authority to revoke a work permit.\n(1.43) [Revocation or suspension of opinion] If, in the view of the Department of Employment and Social Development, public policy considerations that are specified in instructions given by the Minister of Employment and Social Development justify it, that Department may\n(a) revoke an assessment provided by that Department with respect to an application for a work permit;\n(b) suspend the effects of the assessment; or\n(c) refuse to process a request for such an assessment.\n(1.44) [For greater certainty] For greater certainty, subsection (1.43) does not affect any other lawful authority to revoke an assessment referred to in that subsection.\n(1.5) [Publication] Instructions given under this section shall be published in the Canada Gazette.\n(1.6) [Application] The instructions take effect on the day on which they are published, or on any later day specified in the instructions, and apply in respect of all applications for authorization to work in Canada and requests to provide an assessment with respect to an application for a work permit, including those applications and requests that were made before that day and for which a final decision has not been made.\n(1.7) [Revocation] The instructions cease to have effect on the day on which a notice of revocation is published in the Canada Gazette.\n(2) [Minor children] Every minor child in Canada, other than a child of a temporary resident not authorized to work or study, is authorized to study at the pre-school, primary or secondary level.",
+    "history": "2001, c. 27, s. 30; 2012, c. 1, s. 206; 2013, c. 33, s. 161, c. 40, s. 235; 2014, c. 39, s. 307",
+    "last_amended": "2015-06-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-30.html"
+  },
+  {
+    "id": "I-2.5-s31",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "31",
+    "marginal_note": "Status document",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Status Document",
+    "text": "31\n(1) A permanent resident and a protected person shall be provided with a document indicating their status.\n(2) [Effect] For the purposes of this Act, unless an officer determines otherwise\n(a) a person in possession of a status document referred to in subsection (1) is presumed to have the status indicated; and\n(b) a person who is outside Canada and who does not present a status document indicating permanent resident status is presumed not to have permanent resident status.\n(3) [Travel document] A permanent resident outside Canada who is not in possession of a status document indicating permanent resident status shall, following an examination, be issued a travel document if an officer is satisfied that\n(a) they comply with the residency obligation under section 28;\n(b) an officer has made the determination referred to in paragraph 28(2)(c); or\n(c) they were physically present in Canada at least once within the 365 days before the examination and they have made an appeal under subsection 63(4) that has not been finally determined or the period for making such an appeal has not yet expired.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-31.html"
+  },
+  {
+    "id": "I-2.5-s31.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "31.1",
+    "marginal_note": "Designated foreign national",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Refugee Travel Document",
+    "text": "31.1 For the purposes of Article 28 of the Refugee Convention, a designated foreign national whose claim for refugee protection or application for protection is accepted is lawfully staying in Canada only if they become a permanent resident or are issued a temporary resident permit under section 24.",
+    "history": "2012, c. 17, s. 16",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 31.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-31.1.html"
+  },
+  {
+    "id": "I-2.5-s32",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "32",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 3 - Entering and Remaining in Canada",
+    "heading": "Regulations",
+    "text": "32 The regulations may provide for any matter relating to the application of sections 27 to 31, may define, for the purposes of this Act, the terms used in those sections, and may include provisions respecting\n(a) classes of temporary residents, such as students and workers;\n(b) selection criteria for each class of foreign national and for their family members, and the procedures for evaluating all or some of those criteria;\n(c) anything referred to in paragraph (b) for which a decision or recommendation may or must be made by a designated person, institution or organization;\n(d) the conditions that must or may be imposed, varied or cancelled, individually or by class, on permanent residents and foreign nationals, including conditions respecting work or study;\n(d.1) the conditions that must or may be imposed, individually or by class, on individuals and entities — including employers and educational institutions — in respect of permanent residents and foreign nationals, or that must or may be varied or cancelled;\n(d.2) the power to inspect — including the power to require documents to be provided by individuals and entities, including employers and educational institutions, for inspection — for the purpose of verifying compliance with the conditions imposed under paragraphs (d) and (d.1);\n(d.3) the consequences of a failure to comply with the conditions referred to in paragraphs (d) and (d.1);\n(d.4) a system of administrative monetary penalties applicable to the contravention by an employer of any conditions referred to in paragraph (d.1) and the amounts of those penalties;\n(d.5) the requirement for an employer to provide a prescribed person with prescribed information in relation to a foreign national’s authorization to work in Canada for the employer;\n(e) the residency obligation under section 28, including rules for calculating applicable days and periods; and\n(f) the circumstances in which a document indicating status or a travel document may or must be issued, renewed or revoked.",
+    "history": "2001, c. 27, s. 32; 2012, c. 19, s. 705; 2013, c. 16, s. 37; 2014, c. 20, s. 302, c. 39, s. 309; 2015, c. 36, s. 172",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-32.html"
+  },
+  {
+    "id": "I-2.5-s33",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "33",
+    "marginal_note": "Rules of interpretation",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "33 The facts that constitute inadmissibility under sections 34 to 37 include facts arising from omissions and, unless otherwise provided, include facts for which there are reasonable grounds to believe that they have occurred, are occurring or may occur.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-33.html"
+  },
+  {
+    "id": "I-2.5-s34",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "34",
+    "marginal_note": "Security",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "34\n(1) A permanent resident or a foreign national is inadmissible on security grounds for\n(a) engaging in an act of espionage that is against Canada or that is contrary to Canada’s interests;\n(b) engaging in or instigating the subversion by force of any government;\n(b.1) engaging in an act of subversion against a democratic government, institution or process as they are understood in Canada;\n(c) engaging in terrorism;\n(d) being a danger to the security of Canada;\n(e) engaging in acts of violence that would or might endanger the lives or safety of persons in Canada; or\n(f) being a member of an organization that there are reasonable grounds to believe engages, has engaged or will engage in acts referred to in paragraph (a), (b), (b.1) or (c).\n(2) [Repealed, 2013, c. 16, s. 13]",
+    "history": "2001, c. 27, s. 34; 2013, c. 16, s. 13",
+    "last_amended": "2013-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-34.html"
+  },
+  {
+    "id": "I-2.5-s35",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "35",
+    "marginal_note": "Human or international rights violations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "35\n(1) A permanent resident or a foreign national is inadmissible on grounds of violating human or international rights for\n(a) committing an act outside Canada that constitutes an offence referred to in sections 4 to 7 of the Crimes Against Humanity and War Crimes Act;\n(b) being a prescribed senior official in the service of a government that, in the opinion of the Minister, engages or has engaged in terrorism, systematic or gross human rights violations, or genocide, a war crime or a crime against humanity within the meaning of subsections 6(3) to (5) of the Crimes Against Humanity and War Crimes Act; or\n(c) [Repealed, 2023, c. 19, s. 5]\n(c.1) having engaged in conduct that would, in the opinion of the Minister, constitute an offence under section 240.1 of the Criminal Code.\n(d) [Repealed, 2023, c. 19, s. 5]\n(e) [Repealed, 2023, c. 19, s. 5]\n(2) [Repealed, 2023, c. 19, s. 5]",
+    "history": "2001, c. 27, s. 35; 2013, c. 16, s. 14; 2017, c. 21, s. 18; 2022, c. 18, s. 3; 2023, c. 19, s. 5",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-35.html"
+  },
+  {
+    "id": "I-2.5-s35.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "35.1",
+    "marginal_note": "Sanctions",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "35.1\n(1) A foreign national is inadmissible on grounds of sanctions if\n(a) their entry into or stay in Canada is restricted under a decision, resolution or measure of an international organization of states or association of states, of which Canada is a member, that imposes sanctions on a person, entity or foreign state, within the meaning of section 2 of the Special Economic Measures Act, against which or whom Canada has imposed or has agreed to impose sanctions in concert with that organization or association;\n(b) they are currently the subject of an order or regulation made under section 4 of the Special Economic Measures Act; or\n(c) they are currently the subject of an order or regulation made under section 4 of the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law).\n(2) [Clarification] For greater certainty, despite section 33, a foreign national whose entry into or stay in Canada is no longer restricted under a decision, resolution or measure referred to in paragraph (1)(a) or who ceases being the subject of an order or regulation referred to in paragraph (1)(b) or (c) is no longer inadmissible under that paragraph.",
+    "history": "2023, c. 19, s. 6",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 35.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-35.1.html"
+  },
+  {
+    "id": "I-2.5-s36",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "36",
+    "marginal_note": "Serious criminality",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "36\n(1) A permanent resident or a foreign national is inadmissible on grounds of serious criminality for\n(a) having been convicted in Canada of an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years, or of an offence under an Act of Parliament for which a term of imprisonment of more than six months has been imposed;\n(b) having been convicted of an offence outside Canada that, if committed in Canada, would constitute an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years; or\n(c) committing an act outside Canada that is an offence in the place where it was committed and that, if committed in Canada, would constitute an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years.\n(2) [Criminality] A foreign national is inadmissible on grounds of criminality for\n(a) having been convicted in Canada of an offence under an Act of Parliament punishable by way of indictment, or of two offences under any Act of Parliament not arising out of a single occurrence;\n(b) having been convicted outside Canada of an offence that, if committed in Canada, would constitute an indictable offence under an Act of Parliament, or of two offences not arising out of a single occurrence that, if committed in Canada, would constitute offences under an Act of Parliament; or\n(c) committing an act outside Canada that is an offence in the place where it was committed and that, if committed in Canada, would constitute an indictable offence under an Act of Parliament.\n(d) [Repealed, 2023, c. 32, s. 53]\n(2.1) [Transborder criminality] A foreign national is inadmissible on grounds of transborder criminality for committing, on entering Canada, a prescribed offence under an Act of Parliament.\n(3) [Application] The following provisions govern subsections (1) to (2.1):\n(a) an offence that may be prosecuted either summarily or by way of indictment is deemed to be an indictable offence, even if it has been prosecuted summarily;\n(b) inadmissibility under subsections (1) to (2.1) may not be based on a conviction in respect of which a record suspension has been ordered and has not been revoked or ceased to have effect under the Criminal Records Act, or in respect of which there has been a final determination of an acquittal;\n(c) the matters referred to in paragraphs (1)(b) and (c) and (2)(b) and (c) do not constitute inadmissibility in respect of a permanent resident or foreign national who, after the prescribed period, satisfies the Minister that they have been rehabilitated or who is a member of a prescribed class that is deemed to have been rehabilitated;\n(d) a determination of whether a permanent resident has committed an act described in paragraph (1)(c) must be based on a balance of probabilities; and\n(e) inadmissibility under subsections (1) to (2.1) may not be based on an offence\n(i) designated as a contravention under the Contraventions Act,\n(ii) for which the permanent resident or foreign national is found guilty under the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, or\n(iii) for which the permanent resident or foreign national received a youth sentence under the Youth Criminal Justice Act.",
+    "history": "2001, c. 27, s. 36; 2008, c. 3, s. 3; 2010, c. 8, s. 7; 2012, c. 1, s. 149; 2023, c. 32, s. 53",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-36.html"
+  },
+  {
+    "id": "I-2.5-s37",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "37",
+    "marginal_note": "Organized criminality",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "37\n(1) A permanent resident or a foreign national is inadmissible on grounds of organized criminality for\n(a) being a member of an organization that is believed on reasonable grounds to be or to have been engaged in activity that is part of a pattern of criminal activity planned and organized by a number of persons acting in concert in furtherance of the commission of an offence punishable under an Act of Parliament by way of indictment, or in furtherance of the commission of an offence outside Canada that, if committed in Canada, would constitute such an offence, or engaging in activity that is part of such a pattern; or\n(b) engaging, in the context of transnational crime, in activities such as people smuggling, trafficking in persons or laundering of money or other proceeds of crime.\n(2) [Application] Paragraph (1)(a) does not lead to a determination of inadmissibility by reason only of the fact that the permanent resident or foreign national entered Canada with the assistance of a person who is involved in organized criminal activity.",
+    "history": "2001, c. 27, s. 37; 2013, c. 16, s. 15; 2015, c. 3, s. 109(E); 2023, c. 32, s. 54(F)",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-37.html"
+  },
+  {
+    "id": "I-2.5-s38",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "38",
+    "marginal_note": "Health grounds",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "38\n(1) A foreign national is inadmissible on health grounds if their health condition\n(a) is likely to be a danger to public health;\n(b) is likely to be a danger to public safety; or\n(c) might reasonably be expected to cause excessive demand on health or social services.\n(2) [Exception] Paragraph (1)(c) does not apply in the case of a foreign national who\n(a) has been determined to be a member of the family class and to be the spouse, common-law partner or child of a sponsor within the meaning of the regulations;\n(b) has applied for a permanent resident visa as a Convention refugee or a person in similar circumstances;\n(c) is a protected person; or\n(d) is, where prescribed by the regulations, the spouse, common-law partner, child or other family member of a foreign national referred to in any of paragraphs (a) to (c).",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-38.html"
+  },
+  {
+    "id": "I-2.5-s39",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "39",
+    "marginal_note": "Financial reasons",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "39 A foreign national is inadmissible for financial reasons if they are or will be unable or unwilling to support themself or any other person who is dependent on them, and have not satisfied an officer that adequate arrangements for care and support, other than those that involve social assistance, have been made.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-39.html"
+  },
+  {
+    "id": "I-2.5-s40",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "40",
+    "marginal_note": "Misrepresentation",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "40\n(1) A permanent resident or a foreign national is inadmissible for misrepresentation\n(a) for directly or indirectly misrepresenting or withholding material facts relating to a relevant matter that induces or could induce an error in the administration of this Act;\n(b) for being or having been sponsored by a person who is determined to be inadmissible for misrepresentation;\n(c) on a final determination to vacate a decision to allow their claim for refugee protection or application for protection; or\n(d) on ceasing to be a citizen under\n(i) paragraph 10(1)(a) of the Citizenship Act, as it read immediately before the coming into force of section 8 of the Strengthening Canadian Citizenship Act, in the circumstances set out in subsection 10(2) of the Citizenship Act, as it read immediately before that coming into force,\n(ii) subsection 10(1) of the Citizenship Act, in the circumstances set out in section 10.2 of that Act, or\n(iii) subsection 10.1(3) of the Citizenship Act, in the circumstances set out in section 10.2 of that Act.\n(2) [Application] The following provisions govern subsection (1):\n(a) the permanent resident or the foreign national continues to be inadmissible for misrepresentation for a period of five years following, in the case of a determination outside Canada, a final determination of inadmissibility under subsection (1) or, in the case of a determination in Canada, the date the removal order is enforced; and\n(b) paragraph (1)(b) does not apply unless the Minister is satisfied that the facts of the case justify the inadmissibility.\n(3) [Inadmissible] A foreign national who is inadmissible under this section may not apply for permanent resident status during the period referred to in paragraph (2)(a).",
+    "history": "2001, c. 27, s. 40; 2012, c. 17, s. 17; 2013, c. 16, s. 16; 2014, c. 22, s. 42; 2017, c. 14, s. 25",
+    "last_amended": "2017-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-40.html"
+  },
+  {
+    "id": "I-2.5-s40.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "40.1",
+    "marginal_note": "Cessation of refugee protection — foreign national",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "40.1\n(1) A foreign national is inadmissible on a final determination under subsection 108(2) that their refugee protection has ceased.\n(2) [Cessation of refugee protection — permanent resident] A permanent resident is inadmissible on a final determination that their refugee protection has ceased for any of the reasons described in paragraphs 108(1)(a) to (d).",
+    "history": "2012, c. 17, s. 18",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 40.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-40.1.html"
+  },
+  {
+    "id": "I-2.5-s41",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "41",
+    "marginal_note": "Non-compliance with Act",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "41 A person is inadmissible for failing to comply with this Act\n(a) in the case of a foreign national, through an act or omission which contravenes, directly or indirectly, a provision of this Act; and\n(b) in the case of a permanent resident, through failing to comply with subsection 27(2) or section 28.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-41.html"
+  },
+  {
+    "id": "I-2.5-s42",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "42",
+    "marginal_note": "Inadmissible family member",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "42\n(1) A foreign national, other than a protected person, is inadmissible on grounds of an inadmissible family member if\n(a) their accompanying family member or, in prescribed circumstances, their non-accompanying family member is inadmissible; or\n(b) they are an accompanying family member of an inadmissible person.\n(2) [Exception] In the case of a foreign national referred to in subsection (1) who is a temporary resident or who has made an application for temporary resident status or an application to remain in Canada as a temporary resident,\n(a) the matters referred to in paragraph (1)(a) constitute inadmissibility only if the family member is inadmissible under section 34, 35, 35.1 or 37; and\n(b) the matters referred to in paragraph (1)(b) constitute inadmissibility only if the foreign national is an accompanying family member of a person who is inadmissible under section 34, 35, 35.1 or 37.",
+    "history": "2001, c. 27, s. 42; 2013, c. 16, s. 17; 2023, c. 19, s. 7",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-42.html"
+  },
+  {
+    "id": "I-2.5-s42.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "42.1",
+    "marginal_note": "Exception — application to Minister",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "42.1\n(1) The Minister may, on application by a foreign national, declare that the matters referred to in section 34, paragraph 35(1)(b) and subsection 37(1) do not constitute inadmissibility in respect of the foreign national if they satisfy the Minister that it is not contrary to the national interest.\n(2) [Exception — Minister’s own initiative] The Minister may, on the Minister’s own initiative, declare that the matters referred to in section 34, paragraph 35(1)(b) and subsection 37(1) do not constitute inadmissibility in respect of a foreign national if the Minister is satisfied that it is not contrary to the national interest.\n(3) [Considerations] In determining whether to make a declaration, the Minister may only take into account national security and public safety considerations, but, in his or her analysis, is not limited to considering the danger that the foreign national presents to the public or the security of Canada.",
+    "history": "2013, c. 16, s. 18; 2023, c. 19, s. 8",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 42.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-42.1.html"
+  },
+  {
+    "id": "I-2.5-s43",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "43",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 4 - Inadmissibility",
+    "heading": "DIVISION 4 - Inadmissibility",
+    "text": "43 The regulations may provide for any matter relating to the application of this Division, may define, for the purposes of this Act, any of the terms used in this Division, and may include provisions respecting the circumstances in which a class of permanent residents or foreign nationals is exempted from any of the provisions of this Division.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-43.html"
+  },
+  {
+    "id": "I-2.5-s44",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "44",
+    "marginal_note": "Preparation of report",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Report on Inadmissibility",
+    "text": "44\n(1) An officer who is of the opinion that a permanent resident or a foreign national who is in Canada is inadmissible may prepare a report setting out the relevant facts, which report shall be transmitted to the Minister.\n(2) [Referral or removal order] If the Minister is of the opinion that the report is well-founded, the Minister may refer the report to the Immigration Division for an admissibility hearing, except in the case of a permanent resident who is inadmissible solely on the grounds that they have failed to comply with the residency obligation under section 28 and except, in the circumstances prescribed by the regulations, in the case of a foreign national. In those cases, the Minister may make a removal order.\n(3) [Conditions] An officer or the Immigration Division may impose any conditions, including the payment of a deposit or the posting of a guarantee for compliance with the conditions, that the officer or the Division considers necessary on a permanent resident or a foreign national who is the subject of a report, an admissibility hearing or, being in Canada, a removal order.\n(4) [Conditions — inadmissibility on grounds of security] If a report on inadmissibility on grounds of security is referred to the Immigration Division and the permanent resident or the foreign national who is the subject of the report is not detained, an officer shall also impose the prescribed conditions on the person.\n(5) [Duration of conditions] The prescribed conditions imposed under subsection (4) cease to apply only when\n(a) the person is detained;\n(b) the report on inadmissibility on grounds of security is withdrawn;\n(c) a final determination is made not to make a removal order against the person for inadmissibility on grounds of security;\n(d) the Minister makes a declaration under subsection 42.1(1) or (2) in relation to the person; or\n(e) a removal order is enforced against the person in accordance with the regulations.",
+    "history": "2001, c. 27, s. 44; 2013, c. 16, s. 19",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-44.html"
+  },
+  {
+    "id": "I-2.5-s45",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "45",
+    "marginal_note": "Decision",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Admissibility Hearing by the Immigration Division",
+    "text": "45 The Immigration Division, at the conclusion of an admissibility hearing, shall make one of the following decisions:\n(a) recognize the right to enter Canada of a Canadian citizen within the meaning of the Citizenship Act, a person registered as an Indian under the Indian Act or a permanent resident;\n(b) grant permanent resident status or temporary resident status to a foreign national if it is satisfied that the foreign national meets the requirements of this Act;\n(c) authorize a permanent resident or a foreign national, with or without conditions, to enter Canada for further examination; or\n(d) make the applicable removal order against a foreign national who has not been authorized to enter Canada, if it is not satisfied that the foreign national is not inadmissible, or against a foreign national who has been authorized to enter Canada or a permanent resident, if it is satisfied that the foreign national or the permanent resident is inadmissible.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-45.html"
+  },
+  {
+    "id": "I-2.5-s46",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "46",
+    "marginal_note": "Permanent resident",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Loss of Status",
+    "text": "46\n(1) A person loses permanent resident status\n(a) when they become a Canadian citizen;\n(b) on a final determination of a decision made outside of Canada that they have failed to comply with the residency obligation under section 28;\n(c) when a removal order made against them comes into force;\n(c.1) on a final determination under subsection 108(2) that their refugee protection has ceased for any of the reasons described in paragraphs 108(1)(a) to (d);\n(d) on a final determination under section 109 to vacate a decision to allow their claim for refugee protection or a final determination to vacate a decision to allow their application for protection; or\n(e) on approval by an officer of their application to renounce their permanent resident status.\n(1.1) [Effect of renunciation] A person who loses their permanent resident status under paragraph (1)(e) becomes a temporary resident for a period of six months unless they make their application to renounce their permanent resident status at a port of entry or are not physically present in Canada on the day on which their application is approved.\n(2) [Effect of ceasing to be citizen] A person becomes a permanent resident if he or she ceases to be a citizen under\n(a) paragraph 10(1)(a) of the Citizenship Act, as it read immediately before the coming into force of section 8 of the Strengthening Canadian Citizenship Act, other than in the circumstances set out in subsection 10(2) of the Citizenship Act, as it read immediately before that coming into force;\n(b) subsection 10(1) of the Citizenship Act, other than in the circumstances set out in section 10.2 of that Act; or\n(c) subsection 10.1(3) of the Citizenship Act, other than in the circumstances set out in section 10.2 of that Act.",
+    "history": "2001, c. 27, s. 46; 2012, c. 17, s. 19; 2013, c. 16, s. 20; 2014, c. 22, s. 43; 2017, c. 14, s. 26",
+    "last_amended": "2017-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-46.html"
+  },
+  {
+    "id": "I-2.5-s47",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "47",
+    "marginal_note": "Temporary resident",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Loss of Status",
+    "text": "47 A foreign national loses temporary resident status\n(a) at the end of the period for which they are authorized to remain in Canada;\n(b) on a determination by an officer or the Immigration Division that they have failed to comply with any other requirement of this Act; or\n(c) on cancellation of their temporary resident permit.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-47.html"
+  },
+  {
+    "id": "I-2.5-s48",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "48",
+    "marginal_note": "Enforceable removal order",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Enforcement of Removal Orders",
+    "text": "48\n(1) A removal order is enforceable if it has come into force and is not stayed.\n(2) [Effect] If a removal order is enforceable, the foreign national against whom it was made must leave Canada immediately and the order must be enforced as soon as possible.",
+    "history": "2001, c. 27, s. 48; 2012, c. 17, s. 20",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-48.html"
+  },
+  {
+    "id": "I-2.5-s49",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "49",
+    "marginal_note": "In force",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Enforcement of Removal Orders",
+    "text": "49\n(1) A removal order comes into force on the latest of the following dates:\n(a) the day the removal order is made, if there is no right to appeal;\n(b) the day the appeal period expires, if there is a right to appeal and no appeal is made; and\n(c) the day of the final determination of the appeal, if an appeal is made.\n(2) [In force — claimants] Despite subsection (1), a removal order made with respect to a refugee protection claimant is conditional and comes into force on the latest of the following dates:\n(a) the day the claim is determined to be ineligible only under paragraph 101(1)(e);\n(b) in a case other than that set out in paragraph (a), seven days after the claim is determined to be ineligible;\n(c) if the claim is rejected by the Refugee Protection Division, on the expiry of the time limit referred to in subsection 110(2.1) or, if an appeal is made, 15 days after notification by the Refugee Appeal Division that the claim is rejected;\n(d) 15 days after notification that the claim is declared withdrawn or abandoned; and\n(e) 15 days after proceedings are terminated as a result of notice under paragraph 104(1)(c) or (d).",
+    "history": "2001, c. 27, s. 49; 2012, c. 17, s. 21",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-49.html"
+  },
+  {
+    "id": "I-2.5-s50",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "50",
+    "marginal_note": "Stay",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Enforcement of Removal Orders",
+    "text": "50 A removal order is stayed\n(a) if a decision that was made in a judicial proceeding — at which the Minister shall be given the opportunity to make submissions — would be directly contravened by the enforcement of the removal order;\n(b) in the case of a foreign national sentenced to a term of imprisonment in Canada, until the sentence is completed;\n(c) for the duration of a stay imposed by the Immigration Appeal Division or any other court of competent jurisdiction;\n(d) for the duration of a stay under paragraph 114(1)(b); and\n(e) for the duration of a stay imposed by the Minister.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-50.html"
+  },
+  {
+    "id": "I-2.5-s51",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "51",
+    "marginal_note": "Void — permanent residence",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Enforcement of Removal Orders",
+    "text": "51 A removal order that has not been enforced becomes void if the foreign national becomes a permanent resident.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-51.html"
+  },
+  {
+    "id": "I-2.5-s52",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "52",
+    "marginal_note": "No return without prescribed authorization",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Enforcement of Removal Orders",
+    "text": "52\n(1) If a removal order has been enforced, the foreign national shall not return to Canada, unless authorized by an officer or in other prescribed circumstances.\n(2) [Return to Canada] If a removal order for which there is no right of appeal has been enforced and is subsequently set aside in a judicial review, the foreign national is entitled to return to Canada at the expense of the Minister.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-52.html"
+  },
+  {
+    "id": "I-2.5-s53",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "53",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 5 - Loss of Status and Removal",
+    "heading": "Regulations",
+    "text": "53 The regulations may provide for any matter relating to the application of this Division, and may include provisions respecting\n(a) conditions that may or must be imposed, varied, or cancelled, individually or by class, on permanent residents and foreign nationals;\n(a.1) the form and manner in which an application to renounce permanent resident status must be made and the conditions that must be met before such an application may be approved;\n(b) the circumstances in which a removal order shall be made or confirmed against a permanent resident or a foreign national;\n(c) the circumstances in which status may be restored;\n(d) the circumstances in which a removal order may be stayed, including a stay imposed by the Minister and a stay that is not expressly provided for by this Act;\n(e) the effect and enforcement of removal orders, including the consideration of factors in the determination of when enforcement is possible;\n(f) the effect of a record suspension under the Criminal Records Act on the status of permanent residents and foreign nationals and removal orders made against them; and\n(g) the financial obligations that may be imposed with respect to a removal order.",
+    "history": "2001, c. 27, s. 53; 2012, c. 1, s. 150, c. 17, s. 22; 2013, c. 16, s. 21",
+    "last_amended": "2013-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-53.html"
+  },
+  {
+    "id": "I-2.5-s54",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "54",
+    "marginal_note": "Immigration Division",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "54 The Immigration Division is the competent Division of the Board with respect to the review of reasons for detention under this Division.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-54.html"
+  },
+  {
+    "id": "I-2.5-s55",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "55",
+    "marginal_note": "Arrest and detention with warrant",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "55\n(1) An officer may issue a warrant for the arrest and detention of a permanent resident or a foreign national who the officer has reasonable grounds to believe is inadmissible and is a danger to the public or is unlikely to appear for examination, for an admissibility hearing, for removal from Canada or at a proceeding that could lead to the making of a removal order by the Minister under subsection 44(2).\n(2) [Arrest and detention without warrant] An officer may, without a warrant, arrest and detain a foreign national, other than a protected person,\n(a) who the officer has reasonable grounds to believe is inadmissible and is a danger to the public or is unlikely to appear for examination, an admissibility hearing, removal from Canada, or at a proceeding that could lead to the making of a removal order by the Minister under subsection 44(2); or\n(b) if the officer is not satisfied of the identity of the foreign national in the course of any procedure under this Act.\n(3) [Detention on entry] A permanent resident or a foreign national may, on entry into Canada, be detained if an officer\n(a) considers it necessary to do so in order for the examination to be completed; or\n(b) has reasonable grounds to suspect that the permanent resident or the foreign national is inadmissible on grounds of security, violating human or international rights, sanctions, serious criminality, criminality, transborder criminality or organized criminality.\n(3.1) [Mandatory arrest and detention — designated foreign national] If a designation is made under subsection 20.1(1), an officer must\n(a) detain, on their entry into Canada, a foreign national who, as a result of the designation, is a designated foreign national and who is 16 years of age or older on the day of the arrival that is the subject of the designation; or\n(b) arrest and detain without a warrant — or issue a warrant for the arrest and detention of — a foreign national who, after their entry into Canada, becomes a designated foreign national as a result of the designation and who was 16 years of age or older on the day of the arrival that is the subject of the designation.\n(4) [Notice] If a permanent resident or a foreign national is taken into detention, an officer shall without delay give notice to the Immigration Division.",
+    "history": "2001, c. 27, s. 55; 2012, c. 17, s. 23; 2023, c. 19, s. 9; 2023, c. 19, s. 15.1; 2023, c. 32, s. 55",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-55.html"
+  },
+  {
+    "id": "I-2.5-s56",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "56",
+    "marginal_note": "Release — officer",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "56\n(1) An officer may order the release from detention of a permanent resident or a foreign national before the first detention review by the Immigration Division if the officer is of the opinion that the reasons for the detention no longer exist. The officer may impose any conditions, including the payment of a deposit or the posting of a guarantee for compliance with the conditions, that the officer considers necessary.\n(2) [Period of detention — designated foreign national] Despite subsection (1), a designated foreign national who is detained under this Division and who was 16 years of age or older on the day of the arrival that is the subject of the designation in question must be detained until\n(a) a final determination is made to allow their claim for refugee protection or application for protection;\n(b) they are released as a result of the Immigration Division ordering their release under section 58; or\n(c) they are released as a result of the Minister ordering their release under section 58.1.\n(3) [Conditions — inadmissibility on grounds of security] If an officer orders the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, the officer must also impose the prescribed conditions on the person.\n(4) [Duration of conditions] The prescribed conditions imposed under subsection (3) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs.",
+    "history": "2001, c. 27, s. 56; 2012, c. 17, s. 24; 2013, c. 16, ss. 22, 36",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-56.html"
+  },
+  {
+    "id": "I-2.5-s57",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "57",
+    "marginal_note": "Review of detention",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "57\n(1) Within 48 hours after a permanent resident or a foreign national is taken into detention, or without delay afterward, the Immigration Division must review the reasons for the continued detention.\n(2) [Further review] At least once during the seven days following the review under subsection (1), and at least once during each 30-day period following each previous review, the Immigration Division must review the reasons for the continued detention.\n(3) [Presence] In a review under subsection (1) or (2), an officer shall bring the permanent resident or the foreign national before the Immigration Division or to a place specified by it.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-57.html"
+  },
+  {
+    "id": "I-2.5-s57.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "57.1",
+    "marginal_note": "Initial review — designated foreign national",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "57.1\n(1) Despite subsections 57(1) and (2), in the case of a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question, the Immigration Division must review the reasons for their continued detention within 14 days after the day on which that person is taken into detention, or without delay afterward.\n(2) [Further review — designated foreign national] Despite subsection 57(2), in the case of the designated foreign national referred to in subsection (1), the Immigration Division must review again the reasons for their continued detention on the expiry of six months following the conclusion of the previous review and may not do so before the expiry of that period.\n(3) [Presence] In a review under subsection (1) or (2), the officer must bring the designated foreign national before the Immigration Division or to a place specified by it.",
+    "history": "2012, c. 17, s. 25",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 57.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-57.1.html"
+  },
+  {
+    "id": "I-2.5-s58",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "58",
+    "marginal_note": "Release — Immigration Division",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "58\n(1) The Immigration Division shall order the release of a permanent resident or a foreign national unless it is satisfied, taking into account prescribed factors, that\n(a) they are a danger to the public;\n(b) they are unlikely to appear for examination, an admissibility hearing, removal from Canada, or at a proceeding that could lead to the making of a removal order by the Minister under subsection 44(2);\n(c) the Minister is taking necessary steps to inquire into a reasonable suspicion that they are inadmissible on grounds of security, violating human or international rights, sanctions, serious criminality, criminality, transborder criminality or organized criminality;\n(d) the Minister is of the opinion that the identity of the foreign national — other than a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question — has not been, but may be, established and they have not reasonably cooperated with the Minister by providing relevant information for the purpose of establishing their identity or the Minister is making reasonable efforts to establish their identity; or\n(e) the Minister is of the opinion that the identity of the foreign national who is a designated foreign national and who was 16 years of age or older on the day of the arrival that is the subject of the designation in question has not been established.\n(1.1) [Continued detention — designated foreign national] Despite subsection (1), on the conclusion of a review under subsection 57.1(1), the Immigration Division shall order the continued detention of the designated foreign national if it is satisfied that any of the grounds described in paragraphs (1)(a) to (c) and (e) exist, and it may not consider any other factors.\n(2) [Detention — Immigration Division] The Immigration Division may order the detention of a permanent resident or a foreign national if it is satisfied that the permanent resident or the foreign national is the subject of an examination or an admissibility hearing or is subject to a removal order and that the permanent resident or the foreign national is a danger to the public or is unlikely to appear for examination, an admissibility hearing or removal from Canada.\n(3) [Conditions] If the Immigration Division orders the release of a permanent resident or a foreign national, it may impose any conditions that it considers necessary, including the payment of a deposit or the posting of a guarantee for compliance with the conditions.\n(4) [Conditions — designated foreign national] If the Immigration Division orders the release of a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question, it shall also impose any condition that is prescribed.\n(5) [Conditions — inadmissibility on grounds of security] If the Immigration Division orders the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, it shall also impose the prescribed conditions on the person.\n(6) [Duration of conditions] The prescribed conditions imposed under subsection (5) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs.",
+    "history": "2001, c. 27, s. 58; 2012, c. 17, s. 26; 2013, c. 16, ss. 23, 36; 2023, c. 19, s. 10; 2023, c. 19, s. 15.1; 2023, c. 32, s. 56",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-58.html"
+  },
+  {
+    "id": "I-2.5-s58.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "58.1",
+    "marginal_note": "Release — on request",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "58.1\n(1) The Minister may, on request of a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question, order their release from detention if, in the Minister’s opinion, exceptional circumstances exist that warrant the release.\n(2) [Release — Minister’s own initiative] The Minister may, on the Minister’s own initiative, order the release of a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question if, in the Minister’s opinion, the reasons for the detention no longer exist.\n(3) [Conditions] If the Minister orders the release of a designated foreign national, the Minister may impose any conditions, including the payment of a deposit or the posting of a guarantee for compliance with the conditions, that he or she considers necessary.\n(4) [Conditions — inadmissibility on grounds of security] If the Minister orders the release of a designated foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, the Minister must also impose the prescribed conditions on the person.\n(5) [Duration of conditions] The prescribed conditions imposed under subsection (4) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs.",
+    "history": "2012, c. 17, s. 27; 2013, c. 16, s. 36",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 58.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-58.1.html"
+  },
+  {
+    "id": "I-2.5-s59",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "59",
+    "marginal_note": "Incarcerated foreign nationals",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "59 If a warrant for arrest and detention under this Act is issued with respect to a permanent resident or a foreign national who is detained under another Act of Parliament in an institution, the person in charge of the institution shall deliver the inmate to an officer at the end of the inmate’s period of detention in the institution.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-59.html"
+  },
+  {
+    "id": "I-2.5-s60",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "60",
+    "marginal_note": "Minor children",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "60 For the purposes of this Division, it is affirmed as a principle that a minor child shall be detained only as a measure of last resort, taking into account the other applicable grounds and criteria including the best interests of the child.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-60.html"
+  },
+  {
+    "id": "I-2.5-s61",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "61",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 6 - Detention and Release",
+    "heading": "DIVISION 6 - Detention and Release",
+    "text": "61 The regulations may provide for the application of this Division, and may include provisions respecting\n(a) grounds for and criteria with respect to the release of persons from detention;\n(a.1) the type of conditions that an officer, the Immigration Division or the Minister may impose with respect to the release of a person from detention;\n(a.2) the type of conditions that the Immigration Division must impose with respect to the release of a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question;\n(a.3) the conditions that an officer, the Immigration Division or the Minister must impose with respect to the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security or a removal order for inadmissibility on grounds of security;\n(b) factors to be considered by an officer or the Immigration Division; and\n(c) special considerations that may apply in relation to the detention of minor children.",
+    "history": "2001, c. 27, s. 61; 2012, c. 17, s. 28; 2013, c. 16, s. 36",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-61.html"
+  },
+  {
+    "id": "I-2.5-s62",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "62",
+    "marginal_note": "Competent jurisdiction",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "62 The Immigration Appeal Division is the competent Division of the Board with respect to appeals under this Division.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-62.html"
+  },
+  {
+    "id": "I-2.5-s63",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "63",
+    "marginal_note": "Right to appeal — visa refusal of family class",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "63\n(1) A person who has filed in the prescribed manner an application to sponsor a foreign national as a member of the family class may appeal to the Immigration Appeal Division against a decision not to issue the foreign national a permanent resident visa.\n(2) [Right to appeal — visa and removal order] A foreign national who holds a permanent resident visa may appeal to the Immigration Appeal Division against a decision to make a removal order against them made under subsection 44(2) or made at an admissibility hearing.\n(3) [Right to appeal removal order] A permanent resident or a protected person may appeal to the Immigration Appeal Division against a decision to make a removal order against them made under subsection 44(2) or made at an admissibility hearing.\n(4) [Right of appeal — residency obligation] A permanent resident may appeal to the Immigration Appeal Division against a decision made outside of Canada on the residency obligation under section 28.\n(5) [Right of appeal — Minister] The Minister may appeal to the Immigration Appeal Division against a decision of the Immigration Division in an admissibility hearing.",
+    "history": "2001, c. 27, s. 63; 2015, c. 3, s. 110",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-63.html"
+  },
+  {
+    "id": "I-2.5-s64",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "64",
+    "marginal_note": "No appeal for inadmissibility",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "64\n(1) No appeal may be made to the Immigration Appeal Division by a foreign national or their sponsor or by a permanent resident if the foreign national or permanent resident has been found to be inadmissible on grounds of security, violating human or international rights, sanctions, serious criminality or organized criminality.\n(2) [Serious criminality] For the purpose of subsection (1), serious criminality must be with respect to a crime that was punished in Canada by a term of imprisonment of at least six months or that is described in paragraph 36(1)(b) or (c).\n(3) [Misrepresentation] No appeal may be made under subsection 63(1) in respect of a decision that was based on a finding of inadmissibility on the ground of misrepresentation, unless the foreign national in question is the sponsor’s spouse, common-law partner or child.",
+    "history": "2001, c. 27, s. 64; 2013, c. 16, s. 24; 2023, c. 19, s. 11",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-64.html"
+  },
+  {
+    "id": "I-2.5-s65",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "65",
+    "marginal_note": "Humanitarian and compassionate considerations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "65 In an appeal under subsection 63(1) or (2) respecting an application based on membership in the family class, the Immigration Appeal Division may not consider humanitarian and compassionate considerations unless it has decided that the foreign national is a member of the family class and that their sponsor is a sponsor within the meaning of the regulations.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-65.html"
+  },
+  {
+    "id": "I-2.5-s66",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "66",
+    "marginal_note": "Disposition",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "66 After considering the appeal of a decision, the Immigration Appeal Division shall\n(a) allow the appeal in accordance with section 67;\n(b) stay the removal order in accordance with section 68; or\n(c) dismiss the appeal in accordance with section 69.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-66.html"
+  },
+  {
+    "id": "I-2.5-s67",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "67",
+    "marginal_note": "Appeal allowed",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "67\n(1) To allow an appeal, the Immigration Appeal Division must be satisfied that, at the time that the appeal is disposed of,\n(a) the decision appealed is wrong in law or fact or mixed law and fact;\n(b) a principle of natural justice has not been observed; or\n(c) other than in the case of an appeal by the Minister, taking into account the best interests of a child directly affected by the decision, sufficient humanitarian and compassionate considerations warrant special relief in light of all the circumstances of the case.\n(2) [Effect] If the Immigration Appeal Division allows the appeal, it shall set aside the original decision and substitute a determination that, in its opinion, should have been made, including the making of a removal order, or refer the matter to the appropriate decision-maker for reconsideration.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-67.html"
+  },
+  {
+    "id": "I-2.5-s68",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "68",
+    "marginal_note": "Removal order stayed",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "68\n(1) To stay a removal order, the Immigration Appeal Division must be satisfied, taking into account the best interests of a child directly affected by the decision, that sufficient humanitarian and compassionate considerations warrant special relief in light of all the circumstances of the case.\n(2) [Effect] Where the Immigration Appeal Division stays the removal order\n(a) it shall impose any condition that is prescribed and may impose any condition that it considers necessary;\n(b) all conditions imposed by the Immigration Division are cancelled;\n(c) it may vary or cancel any non-prescribed condition imposed under paragraph (a); and\n(d) it may cancel the stay, on application or on its own initiative.\n(3) [Reconsideration] If the Immigration Appeal Division has stayed a removal order, it may at any time, on application or on its own initiative, reconsider the appeal under this Division.\n(4) [Termination and cancellation] If the Immigration Appeal Division has stayed a removal order against a permanent resident or a foreign national who was found inadmissible on grounds of serious criminality, criminality or transborder criminality, and they are convicted of another offence referred to in subsection 36(1), the stay is cancelled by operation of law and the appeal is terminated.",
+    "history": "2001, c. 27, s. 68; 2023, c. 32, s. 57",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-68.html"
+  },
+  {
+    "id": "I-2.5-s69",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "69",
+    "marginal_note": "Dismissal",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "69\n(1) The Immigration Appeal Division shall dismiss an appeal if it does not allow the appeal or stay the removal order, if any.\n(2) [Minister’s Appeal] In the case of an appeal by the Minister respecting a permanent resident or a protected person, other than a person referred to in subsection 64(1), if the Immigration Appeal Division is satisfied that, taking into account the best interests of a child directly affected by the decision, sufficient humanitarian and compassionate considerations warrant special relief in light of all the circumstances of the case, it may make and may stay the applicable removal order, or dismiss the appeal, despite being satisfied of a matter set out in paragraph 67(1)(a) or (b).\n(3) [Removal order] If the Immigration Appeal Division dismisses an appeal made under subsection 63(4) and the permanent resident is in Canada, it shall make a removal order.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-69.html"
+  },
+  {
+    "id": "I-2.5-s70",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "70",
+    "marginal_note": "Decision binding",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "70\n(1) An officer, in examining a permanent resident or a foreign national, is bound by the decision of the Immigration Appeal Division to allow an appeal in respect of the permanent resident or foreign national.\n(2) [Examination suspended] If the Minister makes an application for leave to commence an application for judicial review of a decision of the Immigration Appeal Division with respect to a permanent resident or a foreign national, an examination of the permanent resident or the foreign national under this Act is suspended until the final determination of the application.",
+    "history": "2001, c. 27, s. 70; 2015, c. 3, s. 111(E)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-70.html"
+  },
+  {
+    "id": "I-2.5-s71",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "71",
+    "marginal_note": "Reopening appeal",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 7 - Right of Appeal",
+    "heading": "DIVISION 7 - Right of Appeal",
+    "text": "71 The Immigration Appeal Division, on application by a foreign national who has not left Canada under a removal order, may reopen an appeal if it is satisfied that it failed to observe a principle of natural justice.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-71.html"
+  },
+  {
+    "id": "I-2.5-s72",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "72",
+    "marginal_note": "Application for judicial review",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 8 - Judicial Review",
+    "heading": "DIVISION 8 - Judicial Review",
+    "text": "72\n(1) Judicial review by the Federal Court with respect to any matter — a decision, determination or order made, a measure taken or a question raised — under this Act is, subject to section 86.1, commenced by making an application for leave to the Court.\n(2) [Application] The following provisions govern an application under subsection (1):\n(a) the application may not be made until any right of appeal that may be provided by this Act is exhausted;\n(b) subject to paragraph 169(f), notice of the application shall be served on the other party and the application shall be filed in the Registry of the Federal Court (“the Court”) within 15 days, in the case of a matter arising in Canada, or within 60 days, in the case of a matter arising outside Canada, after the day on which the applicant is notified of or otherwise becomes aware of the matter;\n(c) a judge of the Court may, for special reasons, allow an extended time for filing and serving the application or notice;\n(d) a judge of the Court shall dispose of the application without delay and in a summary way and, unless a judge of the Court directs otherwise, without personal appearance; and\n(e) no appeal lies from the decision of the Court with respect to the application or with respect to an interlocutory judgment.",
+    "history": "2001, c. 27, s. 72; 2002, c. 8, s. 194; 2015, c. 20, s. 52",
+    "last_amended": "2015-07-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-72.html"
+  },
+  {
+    "id": "I-2.5-s73",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "73",
+    "marginal_note": "Right of Minister",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 8 - Judicial Review",
+    "heading": "DIVISION 8 - Judicial Review",
+    "text": "73 The Minister may make an application for leave to commence an application for judicial review with respect to any decision of the Refugee Appeal Division, whether or not the Minister took part in the proceedings before the Refugee Protection Division or Refugee Appeal Division.",
+    "history": "",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-73.html"
+  },
+  {
+    "id": "I-2.5-s74",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "74",
+    "marginal_note": "Judicial review",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 8 - Judicial Review",
+    "heading": "DIVISION 8 - Judicial Review",
+    "text": "74 Judicial review is subject to the following provisions:\n(a) the judge who grants leave shall fix the day and place for the hearing of the application;\n(b) the hearing shall be no sooner than 30 days and no later than 90 days after leave was granted, unless the parties agree to an earlier day;\n(c) the judge shall dispose of the application without delay and in a summary way; and\n(d) subject to section 87.01, an appeal to the Federal Court of Appeal may be made only if, in rendering judgment, the judge certifies that a serious question of general importance is involved and states the question.",
+    "history": "2001, c. 27, s. 74; 2015, c. 20, s. 53",
+    "last_amended": "2015-07-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-74.html"
+  },
+  {
+    "id": "I-2.5-s75",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "75",
+    "marginal_note": "Rules",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 8 - Judicial Review",
+    "heading": "DIVISION 8 - Judicial Review",
+    "text": "75\n(1) Subject to the approval of the Governor in Council, the rules committee established under section 45.1 of the Federal Courts Act may make rules governing the practice and procedure in relation to applications for leave to commence an application for judicial review, for judicial review and for appeals. The rules are binding despite any rule or practice that would otherwise apply.\n(2) [Inconsistencies] In the event of an inconsistency between this Division and any provision of the Federal Courts Act, this Division prevails to the extent of the inconsistency.",
+    "history": "2001, c. 27, s. 75; 2002, c. 8, s. 194",
+    "last_amended": "2003-07-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-75.html"
+  },
+  {
+    "id": "I-2.5-s76",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "76",
+    "marginal_note": "Definitions",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Interpretation",
+    "text": "76 The following definitions apply in this Division.\ninformation means security or criminal intelligence information and information that is obtained in confidence from a source in Canada, the government of a foreign state, an international organization of states or an institution of such a government or international organization. (renseignements)\njudge means the Chief Justice of the Federal Court or a judge of that Court designated by the Chief Justice. (juge)",
+    "history": "2001, c. 27, s. 76; 2002, c. 8, s. 194; 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-76.html"
+  },
+  {
+    "id": "I-2.5-s77",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "77",
+    "marginal_note": "Referral of certificate",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Certificate",
+    "text": "77\n(1) The Minister and the Minister of Citizenship and Immigration shall sign a certificate stating that a permanent resident or foreign national is inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality, and shall refer the certificate to the Federal Court.\n(2) [Filing of evidence and summary] When the certificate is referred, the Minister shall file with the Court the information and other evidence that is relevant to the ground of inadmissibility stated in the certificate and on which the certificate is based, as well as a summary of information and other evidence that enables the person named in the certificate to be reasonably informed of the case made by the Minister but that does not include anything that, in the Minister’s opinion, would be injurious to international relations, national defence or national security or endanger the safety of any person if disclosed.\n(3) [Effect of referral] Once the certificate is referred, no proceeding under this Act respecting the person who is named in the certificate — other than proceedings relating to sections 79.1, 82 to 82.31, 112 and 115 — may be commenced or continued until the judge determines whether the certificate is reasonable.",
+    "history": "2001, c. 27, s. 77; 2002, c. 8, s. 194; 2005, c. 10, s. 34; 2008, c. 3, s. 4; 2015, c. 3, s. 112(F), c. 20, s. 54; 2024, c. 16, s. 101",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-77.html"
+  },
+  {
+    "id": "I-2.5-s77.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "77.1",
+    "marginal_note": "Conditions — inadmissibility on grounds of security",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Certificate",
+    "text": "77.1\n(1) If a certificate stating that a permanent resident or foreign national is inadmissible on grounds of security is referred to the Federal Court and no warrant for the person’s arrest and detention is issued under section 81, the Minister of Public Safety and Emergency Preparedness shall impose the prescribed conditions on the person who is named in the certificate.\n(2) [Duration of conditions] The prescribed conditions imposed under subsection (1) cease to apply only when\n(a) the person is detained;\n(b) the certificate stating that the person is inadmissible on grounds of security is withdrawn;\n(c) a final determination is made that the certificate is not reasonable;\n(d) the Minister makes a declaration under subsection 42.1(1) or (2) in relation to the person; or\n(e) a removal order is enforced against the person in accordance with the regulations.",
+    "history": "2013, c. 16, s. 25",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 77.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-77.1.html"
+  },
+  {
+    "id": "I-2.5-s78",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "78",
+    "marginal_note": "Determination",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Certificate",
+    "text": "78 The judge shall determine whether the certificate is reasonable and shall quash the certificate if he or she determines that it is not.",
+    "history": "2001, c. 27, s. 78; 2005, c. 10, s. 34(E); 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-78.html"
+  },
+  {
+    "id": "I-2.5-s79",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "79",
+    "marginal_note": "Appeal",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Certificate",
+    "text": "79 An appeal from the determination may be made to the Federal Court of Appeal only if the judge certifies that a serious question of general importance is involved and states the question. However, no appeal may be made from an interlocutory decision in the proceeding.",
+    "history": "2001, c. 27, s. 79; 2002, c. 8, s. 194; 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-79.html"
+  },
+  {
+    "id": "I-2.5-s79.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "79.1",
+    "marginal_note": "Appeal by Minister",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Certificate",
+    "text": "79.1\n(1) Despite section 79, the Minister may, without it being necessary for the judge to certify that a serious question of general importance is involved, appeal, at any stage of the proceeding, any decision made in the proceeding requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to international relations, national defence or national security or endanger the safety of any person.\n(2) [Effects of appeal] The appeal suspends the execution of the decision, as well as the proceeding under section 78, until the appeal has been finally determined.",
+    "history": "2015, c. 20, s. 55; 2024, c. 16, s. 102",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 79.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-79.1.html"
+  },
+  {
+    "id": "I-2.5-s80",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "80",
+    "marginal_note": "Effect of certificate",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Certificate",
+    "text": "80 A certificate that is determined to be reasonable is conclusive proof that the person named in it is inadmissible and is a removal order that is in force without it being necessary to hold or continue an examination or admissibility hearing.",
+    "history": "2001, c. 27, s. 80; 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-80.html"
+  },
+  {
+    "id": "I-2.5-s81",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "81",
+    "marginal_note": "Ministers’ warrant",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "81 The Minister and the Minister of Citizenship and Immigration may issue a warrant for the arrest and detention of a person who is named in a certificate if they have reasonable grounds to believe that the person is a danger to national security or to the safety of any person or is unlikely to appear at a proceeding or for removal.",
+    "history": "2001, c. 27, s. 81; 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-81.html"
+  },
+  {
+    "id": "I-2.5-s82",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "82",
+    "marginal_note": "Initial review of detention",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "82\n(1) A judge shall commence a review of the reasons for the person’s continued detention within 48 hours after the detention begins.\n(2) [Further reviews of detention — before determining reasonableness] Until it is determined whether a certificate is reasonable, a judge shall commence another review of the reasons for the person’s continued detention at least once in the six-month period following the conclusion of each preceding review.\n(3) [Further reviews of detention — after determining reasonableness] A person who continues to be detained after a certificate is determined to be reasonable may apply to the Federal Court for another review of the reasons for their continued detention if a period of six months has expired since the conclusion of the preceding review.\n(4) [Reviews of conditions] A person who is released from detention under conditions may apply to the Federal Court for another review of the reasons for continuing the conditions if a period of six months has expired since the conclusion of the preceding review.\n(5) [Order] On review, the judge\n(a) shall order the person’s detention to be continued if the judge is satisfied that the person’s release under conditions would be injurious to national security or endanger the safety of any person or that they would be unlikely to appear at a proceeding or for removal if they were released under conditions; or\n(b) in any other case, shall order or confirm the person’s release from detention and set any conditions that the judge considers appropriate.\n(6) [Conditions — inadmissibility on grounds of security] If the judge orders the release, under paragraph (5)(b), of a person who is named in a certificate stating that they are inadmissible on grounds of security, the judge shall also impose the prescribed conditions on the person.\n(7) [No review of conditions] The prescribed conditions imposed under subsection (6) are not subject to review under subsection (4).\n(8) [Variation of conditions] If a person is subject to the prescribed conditions imposed under subsection (6), any variation of conditions under subsection 82.1(1) or paragraph 82.2(3)(c) is not to result in the person being subject to conditions that do not include those prescribed conditions.\n(9) [Duration of conditions] The prescribed conditions imposed under subsection (6) cease to apply only when one of the events described in paragraphs 77.1(2)(a) to (e) occurs.",
+    "history": "2001, c. 27, s. 82; 2005, c. 10, s. 34; 2008, c. 3, s. 4; 2013, c. 16, s. 26",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-82.html"
+  },
+  {
+    "id": "I-2.5-s82.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "82.1",
+    "marginal_note": "Variation of orders",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "82.1\n(1) A judge may vary an order made under subsection 82(5) on application of the Minister or of the person who is subject to the order if the judge is satisfied that the variation is desirable because of a material change in the circumstances that led to the order.\n(2) [Calculation of period for next review] For the purpose of calculating the six-month period referred to in subsection 82(2), (3) or (4), the conclusion of the preceding review is deemed to have taken place on the day on which the decision under subsection (1) is made.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 82.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-82.1.html"
+  },
+  {
+    "id": "I-2.5-s82.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "82.2",
+    "marginal_note": "Arrest and detention — breach of conditions",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "82.2\n(1) A peace officer may arrest and detain a person released under section 82 or 82.1 if the officer has reasonable grounds to believe that the person has contravened or is about to contravene any condition applicable to their release.\n(2) [Appearance before judge] The peace officer shall bring the person before a judge within 48 hours after the detention begins.\n(3) [Order] If the judge finds that the person has contravened or was about to contravene any condition applicable to their release, the judge shall\n(a) order the person’s detention to be continued if the judge is satisfied that the person’s release under conditions would be injurious to national security or endanger the safety of any person or that they would be unlikely to appear at a proceeding or for removal if they were released under conditions;\n(b) confirm the release order; or\n(c) vary the conditions applicable to their release.\n(4) [Calculation of period for next review] For the purpose of calculating the six-month period referred to in subsection 82(2), (3) or (4), the conclusion of the preceding review is deemed to have taken place on the day on which the decision under subsection (3) is made.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 82.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-82.2.html"
+  },
+  {
+    "id": "I-2.5-s82.3",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "82.3",
+    "marginal_note": "Appeal",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "82.3 An appeal from a decision made under any of sections 82 to 82.2 may be made to the Federal Court of Appeal only if the judge certifies that a serious question of general importance is involved and states the question. However, no appeal may be made from an interlocutory decision in the proceeding.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 82.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-82.3.html"
+  },
+  {
+    "id": "I-2.5-s82.31",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "82.31",
+    "marginal_note": "Appeal by Minister",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "82.31\n(1) Despite section 82.3, the Minister may, without it being necessary for the judge to certify that a serious question of general importance is involved, appeal, at any stage of the proceeding, any decision made in the proceeding requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to international relations, national defence or national security or endanger the safety of any person.\n(2) [Effects of appeal] The appeal suspends the execution of the decision until the appeal has been finally determined.",
+    "history": "2015, c. 20, s. 56; 2024, c. 16, s. 103",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 82.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-82.31.html"
+  },
+  {
+    "id": "I-2.5-s82.4",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "82.4",
+    "marginal_note": "Minister’s order to release",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Detention and Release",
+    "text": "82.4 The Minister may, at any time, order that a person who is detained under any of sections 82 to 82.2 be released from detention to permit their departure from Canada.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 82.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-82.4.html"
+  },
+  {
+    "id": "I-2.5-s83",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "83",
+    "marginal_note": "Protection of information",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Protection of Information",
+    "text": "83\n(1) The following provisions apply to proceedings under any of sections 78 and 82 to 82.2:\n(a) the judge shall proceed as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit;\n(b) the judge shall appoint a person from the list referred to in subsection 85(1) to act as a special advocate in the proceeding after hearing representations from the permanent resident or foreign national and the Minister and after giving particular consideration and weight to the preferences of the permanent resident or foreign national;\n(c) at any time during a proceeding, the judge may, on the judge’s own motion — and shall, on each request of the Minister — hear information or other evidence in the absence of the public and of the permanent resident or foreign national and their counsel if, in the judge’s opinion, its disclosure could be injurious to international relations, national defence or national security or endanger the safety of any person;\n(c.1) on the request of the Minister, the judge may exempt the Minister from the obligation to provide the special advocate with a copy of information under paragraph 85.4(1)(b) if the judge is satisfied that the information does not enable the permanent resident or foreign national to be reasonably informed of the case made by the Minister;\n(c.2) for the purpose of deciding whether to grant an exemption under paragraph (c.1), the judge may ask the special advocate to make submissions and may communicate with the special advocate to the extent required to enable the special advocate to make the submissions, if the judge is of the opinion that considerations of fairness and natural justice require it;\n(d) the judge shall ensure the confidentiality of information and other evidence provided by the Minister if, in the judge’s opinion, its disclosure would be injurious to international relations, national defence or national security or endanger the safety of any person;\n(e) throughout the proceeding, the judge shall ensure that the permanent resident or foreign national is provided with a summary of information and other evidence that enables them to be reasonably informed of the case made by the Minister in the proceeding but that does not include anything that, in the judge’s opinion, would be injurious to international relations, national defence or national security or endanger the safety of any person if disclosed;\n(f) the judge shall ensure the confidentiality of all information or other evidence that is withdrawn by the Minister;\n(g) the judge shall provide the permanent resident or foreign national and the Minister with an opportunity to be heard;\n(h) the judge may receive into evidence anything that, in the judge’s opinion, is reliable and appropriate, even if it is inadmissible in a court of law, and may base a decision on that evidence;\n(i) the judge may base a decision on information or other evidence even if a summary of that information or other evidence is not provided to the permanent resident or foreign national;\n(j) the judge shall not base a decision on information or other evidence provided by the Minister, and shall return it to the Minister, if the judge determines that it is not relevant or if the Minister withdraws it; and\n(k) the judge shall not base a decision on information that the Minister is exempted from providing to the special advocate, shall ensure the confidentiality of that information and shall return it to the Minister.\n(1.1) [Clarification] For the purposes of paragraph (1)(h), reliable and appropriate evidence does not include information that is believed on reasonable grounds to have been obtained as a result of the use of torture within the meaning of section 269.1 of the Criminal Code, or cruel, inhuman or degrading treatment or punishment within the meaning of the Convention Against Torture.\n(1.2) [Appointment of special advocate] If the permanent resident or foreign national requests that a particular person be appointed under paragraph (1)(b), the judge shall appoint that person unless the judge is satisfied that\n(a) the appointment would result in the proceeding being unreasonably delayed;\n(b) the appointment would place the person in a conflict of interest; or\n(c) the person has knowledge of information or other evidence whose disclosure would be injurious to international relations, national defence or national security or endanger the safety of any person and, in the circumstances, there is a risk of inadvertent disclosure of that information or other evidence.\n(2) [For greater certainty] For greater certainty, the judge’s power to appoint a person to act as a special advocate in a proceeding includes the power to terminate the appointment and to appoint another person.",
+    "history": "2001, c. 27, s. 83; 2008, c. 3, s. 4; 2015, c. 20, s. 57; 2024, c. 16, s. 104",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-83.html"
+  },
+  {
+    "id": "I-2.5-s84",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "84",
+    "marginal_note": "Protection of information on appeal",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Protection of Information",
+    "text": "84 Section 83 — other than the obligation to provide a summary — and sections 85.1 to 85.5 apply in respect of an appeal under section 79, 79.1, 82.3 or 82.31 and in respect of any further appeal, with any necessary modifications.",
+    "history": "2001, c. 27, s. 84; 2008, c. 3, s. 4; 2015, c. 20, s. 58",
+    "last_amended": "2015-07-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-84.html"
+  },
+  {
+    "id": "I-2.5-s85",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85",
+    "marginal_note": "List of persons who may act as special advocates",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85\n(1) The Minister of Justice shall establish a list of persons who may act as special advocates and shall publish the list in a manner that the Minister of Justice considers appropriate to facilitate public access to it.\n(2) [Statutory Instruments Act] The Statutory Instruments Act does not apply to the list.\n(3) [Administrative support and resources] The Minister of Justice shall ensure that special advocates are provided with adequate administrative support and resources.",
+    "history": "2001, c. 27, s. 85; 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.html"
+  },
+  {
+    "id": "I-2.5-s85.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85.1",
+    "marginal_note": "Special advocate’s role",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85.1\n(1) A special advocate’s role is to protect the interests of the permanent resident or foreign national in a proceeding under any of sections 78 and 82 to 82.2 when information or other evidence is heard in the absence of the public and of the permanent resident or foreign national and their counsel.\n(2) [Responsibilities] A special advocate may challenge\n(a) the Minister’s claim that the disclosure of information or other evidence would be injurious to international relations, national defence or national security or endanger the safety of any person; and\n(b) the relevance, reliability and sufficiency of information or other evidence that is provided by the Minister and is not disclosed to the permanent resident or foreign national and their counsel, and the weight to be given to it.\n(3) [For greater certainty] For greater certainty, the special advocate is not a party to the proceeding and the relationship between the special advocate and the permanent resident or foreign national is not that of solicitor and client.\n(4) [Protection of communications with special advocate] However, a communication between the permanent resident or foreign national or their counsel and the special advocate that would be subject to solicitor-client privilege if the relationship were one of solicitor and client is deemed to be subject to solicitor-client privilege. For greater certainty, in respect of that communication, the special advocate is not a compellable witness in any proceeding.",
+    "history": "2008, c. 3, s. 4; 2024, c. 16, s. 105",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.1.html"
+  },
+  {
+    "id": "I-2.5-s85.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85.2",
+    "marginal_note": "Powers",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85.2 A special advocate may\n(a) make oral and written submissions with respect to the information and other evidence that is provided by the Minister and is not disclosed to the permanent resident or foreign national and their counsel;\n(b) participate in, and cross-examine witnesses who testify during, any part of the proceeding that is held in the absence of the public and of the permanent resident or foreign national and their counsel; and\n(c) exercise, with the judge’s authorization, any other powers that are necessary to protect the interests of the permanent resident or foreign national.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.2.html"
+  },
+  {
+    "id": "I-2.5-s85.3",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85.3",
+    "marginal_note": "Immunity",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85.3 A special advocate is not personally liable for anything they do or omit to do in good faith under this Division.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.3.html"
+  },
+  {
+    "id": "I-2.5-s85.4",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85.4",
+    "marginal_note": "Obligation to provide information",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85.4\n(1) Subject to paragraph 83(1)(c.1), the Minister shall, within a period set by the judge,\n(a) provide the special advocate with a copy of the information and other evidence that is relevant to the case made by the Minister in a proceeding under any of sections 78 and 82 to 82.2, on which the certificate or warrant is based and that has been filed with the Federal Court, but that is not disclosed to the permanent resident or foreign national and their counsel; and\n(b) provide the special advocate with a copy of any other information that is in the Minister’s possession and that is relevant to the case made by the Minister in a proceeding under any of sections 78 and 82 to 82.2, but on which the certificate or warrant is not based and that has not been filed with the Federal Court.\n(2) [Restrictions on communications — special advocate] After that information or other evidence is received by the special advocate, the special advocate may, during the remainder of the proceeding, communicate with another person about the proceeding only with the judge’s authorization and subject to any conditions that the judge considers appropriate.\n(3) [Restrictions on communications — other persons] If the special advocate is authorized to communicate with a person, the judge may prohibit that person from communicating with anyone else about the proceeding during the remainder of the proceeding or may impose conditions with respect to such a communication during that period.",
+    "history": "2008, c. 3, s. 4; 2015, c. 20, s. 59",
+    "last_amended": "2015-07-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.4.html"
+  },
+  {
+    "id": "I-2.5-s85.5",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85.5",
+    "marginal_note": "Disclosure and communication prohibited",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85.5 With the exception of communications authorized by a judge, no person shall\n(a) disclose information or other evidence that is disclosed to them under section 85.4 and that is treated as confidential by the judge presiding at the proceeding; or\n(b) communicate with another person about the content of any part of a proceeding under any of sections 78 and 82 to 82.2 that is heard in the absence of the public and of the permanent resident or foreign national and their counsel.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.5.html"
+  },
+  {
+    "id": "I-2.5-s85.6",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "85.6",
+    "marginal_note": "Rules",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Special Advocate",
+    "text": "85.6\n(1) The Chief Justice of the Federal Court of Appeal and the Chief Justice of the Federal Court may each establish a committee to make rules governing the practice and procedure in relation to the participation of special advocates in proceedings before the court over which they preside. The rules are binding despite any rule of practice that would otherwise apply.\n(2) [Composition of committees] Any committee established shall be composed of the Chief Justice of the Federal Court of Appeal or the Chief Justice of the Federal Court, as the case may be, the Attorney General of Canada or one or more representatives of the Attorney General of Canada, and one or more members of the bar of any province who have experience in a field of law relevant to those types of proceedings. The Chief Justices may also designate additional members of their respective committees.\n(3) [Chief Justices shall preside] The Chief Justice of the Federal Court of Appeal and the Chief Justice of the Federal Court — or a member designated by them — shall preside over their respective committees.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 85.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-85.6.html"
+  },
+  {
+    "id": "I-2.5-s86",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "86",
+    "marginal_note": "Application for non-disclosure",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Other Proceedings",
+    "text": "86 The Minister may, during an admissibility hearing, a detention review or an appeal before the Immigration Appeal Division, apply for the non-disclosure of information or other evidence. Sections 83 and 85.1 to 85.5 apply to the proceeding with any necessary modifications, including that a reference to “judge” be read as a reference to the applicable Division of the Board.",
+    "history": "2001, c. 27, s. 86; 2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-86.html"
+  },
+  {
+    "id": "I-2.5-s86.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "86.1",
+    "marginal_note": "Judicial review",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Other Proceedings",
+    "text": "86.1\n(1) The Minister may, at any stage of the proceeding, apply for judicial review of any decision made in a proceeding referred to in section 86 requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to international relations, national defence or national security or endanger the safety of any person. The application may be made without an application for leave.\n(2) [Effects of judicial review] The making of the application suspends the execution of the decision and, except in the case of a detention review, the proceeding referred to in section 86, until the application has been finally determined.",
+    "history": "2015, c. 20, s. 60; 2024, c. 16, s. 106",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 86.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-86.1.html"
+  },
+  {
+    "id": "I-2.5-s87",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87",
+    "marginal_note": "Application for non-disclosure — judicial review and appeal",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Other Proceedings",
+    "text": "87 The Minister may, during a judicial review, apply for the non-disclosure of information or other evidence. Section 83 — other than the obligations to appoint a special advocate and to provide a summary — applies in respect of the proceeding and in respect of any appeal of a decision made in the proceeding, with any necessary modifications.",
+    "history": "2001, c. 27, s. 87; 2008, c. 3, s. 4; 2015, c. 20, s. 60",
+    "last_amended": "2015-07-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.html"
+  },
+  {
+    "id": "I-2.5-s87.01",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.01",
+    "marginal_note": "Appeal by Minister",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Other Proceedings",
+    "text": "87.01\n(1) The Minister may, without it being necessary for the judge to certify that a serious question of general importance is involved, appeal, at any stage of the proceeding, to the Federal Court of Appeal any decision made in a judicial review requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to international relations, national defence or national security or endanger the safety of any person.\n(2) [Effects of appeal] The appeal suspends the execution of the decision, as well as the judicial review, until the appeal has been finally determined.",
+    "history": "2015, c. 20, s. 60; 2024, c. 16, s. 107",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.01.html"
+  },
+  {
+    "id": "I-2.5-s87.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.1",
+    "marginal_note": "Special advocate",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Other Proceedings",
+    "text": "87.1 If the judge during the judicial review, or a court on appeal from the judge’s decision, is of the opinion that considerations of fairness and natural justice require that a special advocate be appointed to protect the interests of the permanent resident or foreign national, the judge or court shall appoint a special advocate from the list referred to in subsection 85(1). Sections 85.1 to 85.5 apply to the proceeding with any necessary modifications.",
+    "history": "2008, c. 3, s. 4",
+    "last_amended": "2008-02-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.1.html"
+  },
+  {
+    "id": "I-2.5-s87.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.2",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 9 - Certificates and Protection of Information",
+    "heading": "Regulations",
+    "text": "87.2\n(1) The regulations may provide for any matter relating to the application of this Division and may include provisions respecting\n(a) the conditions that must be imposed under subsection 77.1(1) or 82(6); and\n(b) the conditions and qualifications that persons must meet to be included in the list referred to in subsection 85(1) and the additional qualifications that are assets that may be taken into account for that purpose.\n(2) [Requirements] The regulations\n(a) shall require that, to be included in the list, persons be members in good standing of the bar of a province, not be employed in the federal public administration, and not otherwise be associated with the federal public administration in such a way as to impair their ability to protect the interests of the permanent resident or foreign national; and\n(b) may include provisions respecting those requirements.",
+    "history": "2008, c. 3, s. 4; 2013, c. 16, s. 27",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.2.html"
+  },
+  {
+    "id": "I-2.5-s87.3",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.3",
+    "marginal_note": "Application",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Instructions on Processing Applications and Requests",
+    "text": "87.3\n(1) This section applies to applications for visas or other documents made under subsections 11(1) and (1.01), other than those made by persons referred to in subsection 99(2), to sponsorship applications made under subsection 13(1), to applications for permanent resident status under subsection 21(1) or temporary resident status under subsection 22(1) made by foreign nationals in Canada, to applications for work or study permits and to requests under subsection 25(1) made by foreign nationals outside Canada.\n(1.1) [Clarification] For greater certainty, this section applies to a sponsorship application made under subsection 13(1) to sponsor a person referred to in subsection 99(2).\n(2) [Attainment of immigration goals] The processing of applications and requests is to be conducted in a manner that, in the opinion of the Minister, will best support the attainment of the immigration goals established by the Government of Canada.\n(3) [Instructions] For the purposes of subsection (2), the Minister may give instructions with respect to the processing of applications and requests, including instructions\n(a) establishing categories of applications or requests to which the instructions apply;\n(a.1) establishing conditions, by category or otherwise, that must be met before or during the processing of an application or request;\n(b) establishing an order, by category or otherwise, for the processing of applications or requests;\n(c) setting the number of applications or requests, by category or otherwise, to be processed in any year; and\n(d) providing for the disposition of applications and requests, including those made subsequent to the first application or request.\n(3.1) [Application] An instruction may, if it so provides, apply in respect of pending applications or requests that are made before the day on which the instruction takes effect.\n(3.2) [Clarification] For greater certainty, an instruction given under paragraph (3)(c) may provide that the number of applications or requests, by category or otherwise, to be processed in any year be set at zero.\n(4) [Compliance with instructions] Officers and persons authorized to exercise the powers of the Minister under section 25 shall comply with any instructions before processing an application or request or when processing one. If an application or request is not processed, it may be retained, returned or otherwise disposed of in accordance with the instructions of the Minister.\n(5) [Clarification] The fact that an application or request is retained, returned or otherwise disposed of does not constitute a decision not to issue the visa or other document, or grant the status or exemption, in relation to which the application or request is made.\n(6) [Publication] Instructions shall be published in the Canada Gazette.\n(7) [Clarification] Nothing in this section in any way limits the power of the Minister to otherwise determine the most efficient manner in which to administer this Act.",
+    "history": "2008, c. 28, s. 118; 2012, c. 17, s. 29, c. 19, ss. 706, 710, c. 31, ss. 311, 314; 2023, c. 26, s. 286",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.3.html"
+  },
+  {
+    "id": "I-2.5-s87.31",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.31",
+    "marginal_note": "Order in council",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Applications for Temporary Resident Visas, Work Permits and Study Permits",
+    "text": "87.31\n(1) If the Governor in Council is of the opinion that the government of a foreign state or the competent authority of any other territory is unreasonably refusing to issue or unreasonably delaying the issuance of travel documents to citizens or nationals of that country or territory who are in Canada, the Governor in Council may make an order specifying one or more of the following:\n(a) applications for temporary resident visas, work permits or study permits, or any combination of those types of applications, made by any citizen or national of that foreign state or territory are not to be accepted for processing if they are received during the period or periods set out in the order or, if a period is not set out, during the period that the order is in force;\n(b) the processing of any of those types of applications, or any combination of them, made by any citizen or national of that foreign state or territory that are pending on the coming into force of the order or, if amended, the amendment, is to be suspended during the period or periods set out in the order or, if a period is not set out, during the period that the order is in force; or\n(c) the processing of any of those types of applications, or any combination of them, made by any citizen or national of that foreign state or territory that are pending on the coming into force of the order or, if amended, the amendment, is to be terminated.\n(2) [Other elements of order] An order made under subsection (1) may\n(a) restrict the application of the order to applications, citizens or nationals within a class of applications, citizens or nationals that is specified in the order;\n(b) provide for the retention, return or other disposition of applications;\n(c) if the processing of applications is terminated, provide for the repayment of fees paid in respect of those applications; and\n(d) provide for any other matter arising out of or ancillary to the exercise of the power conferred under that subsection.\n(3) [Clarification] The fact that an application is retained, returned or otherwise disposed of does not constitute a decision not to issue the visa or permit in relation to which the application is made.",
+    "history": "2019, c. 29, s. 304",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.31.html"
+  },
+  {
+    "id": "I-2.5-s87.4",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.4",
+    "marginal_note": "Application made before February 27, 2008",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Federal Skilled Workers",
+    "text": "87.4\n(1) An application by a foreign national for a permanent resident visa as a member of the prescribed class of federal skilled workers that was made before February 27, 2008 is terminated if, before March 29, 2012, it has not been established by an officer, in accordance with the regulations, whether the applicant meets the selection criteria and other requirements applicable to that class.\n(2) [Application] Subsection (1) does not apply to an application in respect of which a superior court has made a final determination unless the determination is made on or after March 29, 2012.\n(3) [Effect] The fact that an application is terminated under subsection (1) does not constitute a decision not to issue a permanent resident visa.\n(4) [Fees returned] Any fees paid to the Minister in respect of the application referred to in subsection (1) — including for the acquisition of permanent resident status — must be returned, without interest, to the person who paid them. The amounts payable may be paid out of the Consolidated Revenue Fund.\n(5) [No recourse or indemnity] No person has a right of recourse or indemnity against Her Majesty in connection with an application that is terminated under subsection (1).",
+    "history": "2012, c. 19, s. 707",
+    "last_amended": "2012-06-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.4.html"
+  },
+  {
+    "id": "I-2.5-s87.5",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "87.5",
+    "marginal_note": "Pending applications",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Federal Investor and Entrepreneur Classes",
+    "text": "87.5\n(1) An application by a foreign national for a permanent resident visa as a member of the prescribed class of investors or of entrepreneurs is terminated if, before February 11, 2014, it has not been established by an officer, in accordance with the regulations, whether the applicant meets the selection criteria and other requirements applicable to the class in question.\n(2) [Application] Subsection (1) does not apply to\n(a) an application in respect of which a superior court has made a final determination unless the determination is made on or after February 11, 2014; or\n(b) an application made by an investor or entrepreneur who is selected as such by a province whose government has entered into an agreement referred to in subsection 9(1).\n(3) [Effect] The fact that an application is terminated under subsection (1) does not constitute a decision not to issue a permanent resident visa.\n(4) [Fees returned] Any fees paid to the Minister in respect of the application referred to in subsection (1) — including for the acquisition of permanent resident status — must be returned, without interest, to the person who paid them. The amounts payable may be paid out of the Consolidated Revenue Fund.\n(5) [Investment returned] If an application for a permanent resident visa as a member of the prescribed class of investors is terminated under subsection (1), an amount equal to the investment made by the applicant in respect of their application must be returned, without interest, to the applicant. The amount may be paid out of the Consolidated Revenue Fund.\n(6) [Provincial allocation] If the provincial allocation of an investment made in respect of an application for a permanent resident visa as a member of the prescribed class of investors that is terminated under subsection (1) has been transferred to an approved fund, as defined in subsection 88(1) of the Immigration and Refugee Protection Regulations, the province whose government controls the approved fund must return an amount equal to that provincial allocation to the Minister without delay. The return of the amount extinguishes the debt obligation in respect of that provincial allocation.\n(7) [No recourse or indemnity] No right of recourse or indemnity lies against Her Majesty in right of Canada in connection with an application that is terminated under subsection (1), including in respect of any contract or other arrangement relating to any aspect of the application.",
+    "history": "2014, c. 20, s. 303",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 87.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-87.5.html"
+  },
+  {
+    "id": "I-2.5-s88",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "88",
+    "marginal_note": "Loans",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Loans",
+    "text": "88\n(1) The Minister of Finance may, from time to time, advance to the Minister out of the Consolidated Revenue Fund, up to the maximum amount that is prescribed, sums that the Minister may require in order to make loans for the purposes of this Act.\n(2) [Regulations] The regulations may provide for any matter relating to the application of this section, and may include provisions respecting classes of persons to whom, and the purposes for which, the loans may be made.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-88.html"
+  },
+  {
+    "id": "I-2.5-s89",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "89",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Fees",
+    "text": "89\n(1) The regulations may govern fees for services provided in the administration of this Act, and cases in which fees may be waived by the Minister or otherwise, individually or by class.\n(1.1) [Service Fees Act] The Service Fees Act does not apply to a fee for the provision of services in relation to a request for an assessment provided by the Department of Employment and Social Development with respect to an application for a work permit.\n(1.2) [Service Fees Act] The Service Fees Act does not apply to a fee for the provision of services in relation to the processing of an application\n(a) for a temporary resident visa or permanent resident visa;\n(b) for a work permit or study permit;\n(c) for an extension of an authorization to remain in Canada as a temporary resident;\n(d) to remain in Canada as a permanent resident;\n(e) to sponsor a foreign national as a member of the family class;\n(f) to make the request referred to in subsection 25(1);\n(g) for a travel document issued under subsection 31(3); and\n(h) for a permanent resident card.\n(2) [Service Fees Act] The Service Fees Act does not apply to a fee for the provision of services in relation to an application referred to in subsection 11(1.01).\n(3) [Service Fees Act] The Service Fees Act does not apply to a fee for the provision of services in relation to the collection, use and disclosure of biometric information and for the provision of related services.\n(4) [Service Fees Act] The Service Fees Act does not apply to a fee for the examination of the circumstances of a foreign national under subsection 25.2(1).",
+    "history": "2001, c. 27, s. 89; 2012, c. 17, s. 30, c. 31, ss. 312, 313; 2013, c. 33, s. 162, c. 40, s. 237; 2014, c. 39, s. 310; 2017, c. 20, ss. 304, 454",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-89.html"
+  },
+  {
+    "id": "I-2.5-s89.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "89.1",
+    "marginal_note": "Fees for rights and privileges",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Fees",
+    "text": "89.1\n(1) The regulations may\n(a) govern fees to be paid for rights and privileges conferred by means of a work permit; and\n(b) waive the fees referred to in paragraph (a) for certain work permits or certain classes of work permits.\n(2) [Service Fees Act] The Service Fees Act does not apply to fees referred to in paragraph (1)(a).",
+    "history": "2013, c. 33, s. 163; 2017, c. 20, s. 454",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 89.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-89.1.html"
+  },
+  {
+    "id": "I-2.5-s89.11",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "89.11",
+    "marginal_note": "Service Fees Act",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Fees",
+    "text": "89.11 The Service Fees Act does not apply to fees for the acquisition of permanent resident status.",
+    "history": "2017, c. 20, s. 305",
+    "last_amended": "2017-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 89.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-89.11.html"
+  },
+  {
+    "id": "I-2.5-s89.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "89.2",
+    "marginal_note": "Fees — compliance regime",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Fees",
+    "text": "89.2\n(1) The regulations may\n(a) govern fees to be paid in respect of the compliance regime that applies to employers in relation to their employment of foreign nationals whose authorizations to work in Canada do not require an assessment provided by the Department of Employment and Social Development; and\n(b) govern cases in which the fees referred to in paragraph (a) are waived.\n(c) and (d) [Repealed, 2015, c. 36, s. 173]\n(2) [Service Fees Act] The Service Fees Act does not apply to fees referred to in paragraph (1)(a).",
+    "history": "2014, c. 39, s. 312; 2015, c. 36, s. 173; 2017, c. 20, s. 454",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 89.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-89.2.html"
+  },
+  {
+    "id": "I-2.5-s90",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "90",
+    "marginal_note": "Minister directs special numbers to be issued",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Social Insurance Numbers",
+    "text": "90 The Minister may direct the Canada Employment Insurance Commission to assign to persons, other than Canadian citizens or permanent residents, Social Insurance Numbers identifying those persons as persons who may be required under this Act to obtain authorization to work in Canada.",
+    "history": "2001, c. 27, s. 90; 2012, c. 19, s. 311",
+    "last_amended": "2013-03-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-90.html"
+  },
+  {
+    "id": "I-2.5-s91",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "91",
+    "marginal_note": "Representation or advice for consideration",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Representation or Advice",
+    "text": "91\n(1) Subject to this section, no person shall knowingly, directly or indirectly, represent or advise a person for consideration — or offer to do so — in connection with the submission of an expression of interest under subsection 10.1(3) or a proceeding or application under this Act.\n(2) [Persons who may represent or advise] A person does not contravene subsection (1) if they are\n(a) a lawyer who is a member in good standing of a law society of a province or a notary who is a member in good standing of the Chambre des notaires du Québec;\n(b) any other member in good standing of a law society of a province or the Chambre des notaires du Québec, including a paralegal; or\n(c) a member in good standing of the College, as defined in section 2 of the College of Immigration and Citizenship Consultants Act.\n(3) [Students-at-law] A student-at-law does not contravene subsection (1) by offering or providing representation or advice to a person if the student-at-law is acting under the supervision of a person mentioned in paragraph (2)(a) who is representing or advising the person — or offering to do so — in connection with the submission of an expression of interest under subsection 10.1(3) or a proceeding or application under this Act.\n(4) [Agreement or arrangement with Her Majesty] An entity, including a person acting on its behalf, that offers or provides services to assist persons in connection with the submission of an expression of interest under subsection 10.1(3) or an application under this Act, including for a permanent or temporary resident visa, travel documents or a work or study permit, does not contravene subsection (1) if it is acting in accordance with an agreement or arrangement between that entity and Her Majesty in right of Canada that authorizes it to provide those services.\n(5) [Repealed, 2019, c. 29, s. 296]\n(5.1) [Repealed, 2019, c. 29, s. 296]\n(6) [Repealed, 2019, c. 29, s. 296]\n(7) [Repealed, 2019, c. 29, s. 296]\n(7.1) [Québec Immigration Act] For greater certainty, the Québec Immigration Act, CQLR, c. I-0.2.1, applies to, among other persons, every person who, in Quebec, represents or advises a person for consideration — or offers to do so — in connection with a proceeding or application under this Act and is a member of the College, as defined in section 2 of the College of Immigration and Citizenship Consultants Act.\n(8) [Repealed, 2019, c. 29, s. 296]\n(9) [Penalties] Every person who contravenes subsection (1) commits an offence and is liable\n(a) on conviction on indictment, to a fine of not more than $200,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $40,000 or to imprisonment for a term of not more than six months, or to both.\n(10) [Meaning of proceeding] For greater certainty, in this section, proceeding does not include a proceeding before a superior court.",
+    "history": "2001, c. 27, s. 91; 2011, c. 8, s. 1; 2013, c. 40, s. 292; 2019, c. 29, s. 296",
+    "last_amended": "2021-11-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-91.html"
+  },
+  {
+    "id": "I-2.5-s91.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "91.1",
+    "marginal_note": "Regulations",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Representation or Advice",
+    "text": "91.1\n(1) The regulations may\n(a) establish a system of administrative penalties and consequences — including of administrative monetary penalties — applicable to the violations designated in regulations made under paragraph (b) and set the amounts of those administrative monetary penalties;\n(b) designate as a violation the contravention — including a contravention committed outside Canada — of any specified provision of this Act or of the regulations by any person who, directly or indirectly, represents or advises a person for consideration — or offers to do so — in connection with the submission of an expression of interest under subsection 10.1(3) or a proceeding or application under this Act;\n(c) prohibit acts in relation to the activity of representing or advising — or offering to do so — described in paragraph (b); and\n(d) provide for the power to inspect — including the power to require documents to be provided by individuals and entities for inspection — for the purpose of verifying compliance with the provisions specified in regulations made under paragraph (b).\n(2) [Right to request review] Any regulation made under paragraph (1)(a) must provide that a person who is the subject of a notice of violation has the right to request, from a person appointed under subsection (3), a review of the notice or of the penalty imposed.\n(3) [Appointment — order] The Governor in Council may, by order, appoint one or more Canadian citizens or permanent residents to conduct reviews in respect of notices of violation issued, or penalties imposed, under a regulation made under paragraph (1)(a) and to perform any other function conferred on them by a regulation made under that paragraph.\n(4) [Tenure] A person appointed by order under subsection (3) holds office during good behaviour for a term that the Governor in Council may specify, by order, but may be removed for cause by the Governor in Council at any time.",
+    "history": "2019, c. 29, s. 297; 2023, c. 26, s. 299",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 91.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-91.1.html"
+  },
+  {
+    "id": "I-2.5-s92",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "92",
+    "marginal_note": "Incorporated material",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Material Incorporated in Regulations",
+    "text": "92\n(1) A regulation may incorporate by reference the following material:\n(a) material produced by a person or body other than the Governor in Council;\n(b) material referred to in paragraph (a) that has been subsequently adapted or edited in order to facilitate its incorporation for the purposes of the regulation;\n(c) material that has been developed jointly with another government or government agency for the purpose of harmonizing the regulation with other laws; and\n(d) material that is technical or explanatory in nature, such as specifications, classifications, illustrations or graphs, as well as examples that may assist in the application of the regulation.\n(1.1) [Incorporated material — instructions] An instruction given by the Minister or the Minister of Employment and Social Development under this Act may incorporate by reference any material, regardless of its source.\n(2) [Amended from time to time] Material may be incorporated by reference on a specified date or as amended from time to time.\n(3) [Incorporated material is not a regulation] For greater certainty, material that is incorporated by reference in a regulation made under this Act is not a regulation for the purposes of the Statutory Instruments Act.",
+    "history": "2001, c. 27, s. 92; 2012, c. 19, s. 708; 2013, c. 33, s. 164, c. 40, s. 238; 2015, c. 3, s. 113(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-92.html"
+  },
+  {
+    "id": "I-2.5-s93",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "93",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Material Incorporated in Regulations",
+    "text": "93 Instructions given by the Minister or the Minister of Employment and Social Development under this Act and guidelines issued by the Chairperson under paragraph 159(1)(h) are not statutory instruments for the purposes of the Statutory Instruments Act.",
+    "history": "2001, c. 27, s. 93; 2013, c. 33, s. 165, c. 40, s. 238",
+    "last_amended": "2013-12-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-93.html"
+  },
+  {
+    "id": "I-2.5-s94",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "94",
+    "marginal_note": "Annual report to Parliament",
+    "part": "PART 1 - Immigration to Canada",
+    "division": "DIVISION 10 - General Provisions",
+    "heading": "Report to Parliament",
+    "text": "94\n(1) The Minister must, on or before November 1 of each year or, if a House of Parliament is not then sitting, within the next 30 days on which that House is sitting after that date, table in each House of Parliament a report on the operation of this Act in the preceding calendar year.\n(2) [Contents of report] The report shall include a description of\n(a) the instructions given under section 87.3 and other activities and initiatives taken concerning the selection of foreign nationals, including measures taken in cooperation with the provinces;\n(a.1) any instructions given under paragraph 10.3(1)(h.2) that establish a category of eligible foreign nationals, the economic goal sought to be supported in establishing the category and the number of foreign nationals invited to make an application for permanent residence in respect of the category;\n(b) in respect of Canada, the number of foreign nationals who became permanent residents, and the number projected to become permanent residents in the following year;\n(b.1) in respect of Canada, the linguistic profile of foreign nationals who became permanent residents;\n(c) in respect of each province that has entered into a federal-provincial agreement described in subsection 9(1), the number, for each class listed in the agreement, of persons that became permanent residents and that the province projects will become permanent residents there in the following year;\n(d) the number of temporary resident permits issued under section 24, categorized according to grounds of inadmissibility, if any;\n(e) the number of persons granted permanent resident status under each of subsections 25(1), 25.1(1) and 25.2(1);\n(e.1) any instructions given under subsection 30(1.2), (1.41) or (1.43) during the year in question and the date of their publication; and\n(f) a gender-based analysis of the impact of this Act.",
+    "history": "2001, c. 27, s. 94; 2008, c. 28, s. 119; 2010, c. 8, s. 9; 2012, c. 1, s. 207; 2013, c. 33, s. 166; 2022, c. 10, s. 379",
+    "last_amended": "2022-06-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-94.html"
+  },
+  {
+    "id": "I-2.5-s95",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "95",
+    "marginal_note": "Conferral of refugee protection",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "heading": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "text": "95\n(1) Refugee protection is conferred on a person when\n(a) the person has been determined to be a Convention refugee or a person in similar circumstances under a visa application and becomes a permanent resident under the visa or a temporary resident under a temporary resident permit for protection reasons;\n(b) the Board determines the person to be a Convention refugee or a person in need of protection; or\n(c) except in the case of a person described in subsection 112(3), the Minister allows an application for protection.\n(2) [Protected person] A protected person is a person on whom refugee protection is conferred under subsection (1), and whose claim or application has not subsequently been deemed to be rejected under subsection 108(3), 109(3) or 114(4).",
+    "history": "2001, c. 27, s. 95; 2010, c. 8, s. 10(F)",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-95.html"
+  },
+  {
+    "id": "I-2.5-s96",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "96",
+    "marginal_note": "Convention refugee",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "heading": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "text": "96 A Convention refugee is a person who, by reason of a well-founded fear of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion,\n(a) is outside each of their countries of nationality and is unable or, by reason of that fear, unwilling to avail themself of the protection of each of those countries; or\n(b) not having a country of nationality, is outside the country of their former habitual residence and is unable or, by reason of that fear, unwilling to return to that country.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-96.html"
+  },
+  {
+    "id": "I-2.5-s97",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "97",
+    "marginal_note": "Person in need of protection",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "heading": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "text": "97\n(1) A person in need of protection is a person in Canada whose removal to their country or countries of nationality or, if they do not have a country of nationality, their country of former habitual residence, would subject them personally\n(a) to a danger, believed on substantial grounds to exist, of torture within the meaning of Article 1 of the Convention Against Torture; or\n(b) to a risk to their life or to a risk of cruel and unusual treatment or punishment if\n(i) the person is unable or, because of that risk, unwilling to avail themself of the protection of that country,\n(ii) the risk would be faced by the person in every part of that country and is not faced generally by other individuals in or from that country,\n(iii) the risk is not inherent or incidental to lawful sanctions, unless imposed in disregard of accepted international standards, and\n(iv) the risk is not caused by the inability of that country to provide adequate health or medical care.\n(2) [Person in need of protection] A person in Canada who is a member of a class of persons prescribed by the regulations as being in need of protection is also a person in need of protection.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-97.html"
+  },
+  {
+    "id": "I-2.5-s98",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "98",
+    "marginal_note": "Exclusion — Refugee Convention",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "heading": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "text": "98 A person referred to in section E or F of Article 1 of the Refugee Convention is not a Convention refugee or a person in need of protection.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-98.html"
+  },
+  {
+    "id": "I-2.5-s98.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "98.1",
+    "marginal_note": "Requirement to report",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "heading": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "text": "98.1\n(1) A designated foreign national on whom refugee protection is conferred under paragraph 95(1)(b) or (c) must report to an officer in accordance with the regulations.\n(2) [Obligation when reporting] A designated foreign national who is required to report to an officer must answer truthfully all questions put to him or her and must provide any information and documents that the officer requests.",
+    "history": "2012, c. 17, s. 32",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 98.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-98.1.html"
+  },
+  {
+    "id": "I-2.5-s98.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "98.2",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "heading": "DIVISION 1 - Refugee Protection, Convention Refugees and Persons in Need of Protection",
+    "text": "98.2 The regulations may provide for any matter relating to the application of section 98.1 and may include provisions respecting the requirement to report to an officer.",
+    "history": "2012, c. 17, s. 32",
+    "last_amended": "2012-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 98.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-98.2.html"
+  },
+  {
+    "id": "I-2.5-s99",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "99",
+    "marginal_note": "Claim",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Claim for Refugee Protection",
+    "text": "99\n(1) A claim for refugee protection may be made in or outside Canada.\n(2) [Claim outside Canada] A claim for refugee protection made by a person outside Canada must be made by making an application for a visa as a Convention refugee or a person in similar circumstances, and is governed by Part 1.\n(3) [Claim inside Canada] A claim for refugee protection made by a person inside Canada must be made in person to an officer, must not be made by a person who is subject to a removal order, and is governed by this Part.\n(3.1) [Claim made inside Canada — not at port of entry] A person who makes a claim for refugee protection inside Canada other than at a port of entry must provide the officer, within the time limits provided for in the regulations, with the documents and information — including in respect of the basis for the claim — required by the rules of the Board, in accordance with those rules.\n(4) [Permanent resident] An application to become a permanent resident made by a protected person is governed by Part 1.",
+    "history": "2001, c. 27, s. 99; 2012, c. 17, s. 33; 2023, c. 26, s. 284",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-99.html"
+  },
+  {
+    "id": "I-2.5-s100",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "100",
+    "marginal_note": "Referral to Refugee Protection Division",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Examination of Eligibility to Refer Claim",
+    "text": "100\n(1) An officer shall, after receipt of a claim referred to in subsection 99(3), determine whether the claim is eligible to be referred to the Refugee Protection Division and, if it is eligible, shall refer the claim in accordance with the rules of the Board.\n(1.1) [Burden of proof] The burden of proving that a claim is eligible to be referred to the Refugee Protection Division rests on the claimant, who must answer truthfully all questions put to them.\n(2) [Decision] The officer shall suspend consideration of the eligibility of the person’s claim if\n(a) a report has been referred for a determination, at an admissibility hearing, of whether the person is inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality; or\n(b) the officer considers it necessary to wait for a decision of a court with respect to a claimant who is charged with an offence under an Act of Parliament that is punishable by a maximum term of imprisonment of at least 10 years.\n(3) [Consideration of claim] The Refugee Protection Division may not consider a claim until it is referred by the officer.\n(4) [Documents and information to be provided] A person who makes a claim for refugee protection inside Canada at a port of entry and whose claim is referred to the Refugee Protection Division must provide the Division, within the time limits provided for in the regulations, with the documents and information — including in respect of the basis for the claim — required by the rules of the Board, in accordance with those rules.\n(4.1) [Date of hearing] The referring officer must, in accordance with the regulations, the rules of the Board and any directions of the Chairperson of the Board, fix the date on which the claimant is to attend a hearing before the Refugee Protection Division.\n(5) [Quarantine Act] If a traveller is detained or isolated under the Quarantine Act, the period referred to in subsections (1) and (3) does not begin to run until the day on which the detention or isolation ends.",
+    "history": "2001, c. 27, s. 100; 2005, c. 20, s. 81; 2010, c. 8, s. 11; 2012, c. 17, s. 56; 2019, c. 29, s. 305; 2023, c. 32, s. 58(F)",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-100.html"
+  },
+  {
+    "id": "I-2.5-s101",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "101",
+    "marginal_note": "Ineligibility",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Examination of Eligibility to Refer Claim",
+    "text": "101\n(1) A claim is ineligible to be referred to the Refugee Protection Division if\n(a) refugee protection has been conferred on the claimant under this Act;\n(b) a claim for refugee protection by the claimant has been rejected by the Board;\n(c) a prior claim by the claimant was determined to be ineligible to be referred to the Refugee Protection Division, or to have been withdrawn or abandoned;\n(c.1) the claimant has, before making a claim for refugee protection in Canada, made a claim for refugee protection to a country other than Canada, and the fact of its having been made has been confirmed in accordance with an agreement or arrangement entered into by Canada and that country for the purpose of facilitating information sharing to assist in the administration and enforcement of their immigration and citizenship laws;\n(d) the claimant has been recognized as a Convention refugee by a country other than Canada and can be sent or returned to that country;\n(e) the claimant came directly or indirectly to Canada from a country designated by the regulations, other than a country of their nationality or their former habitual residence; or\n(f) the claimant has been determined to be inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality.\n(2) [Serious criminality] A claim is not ineligible by reason of serious criminality under paragraph (1)(f) unless\n(a) in the case of inadmissibility by reason of a conviction in Canada, the conviction is for an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years; or\n(b) in the case of inadmissibility by reason of a conviction outside Canada, the conviction is for an offence that, if committed in Canada, would constitute an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years.",
+    "history": "2001, c. 27, s. 101; 2012, c. 17, s. 34; 2019, c. 29, s. 306; 2023, c. 19, s. 12; 2023, c. 32, s. 59(F)",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-101.html"
+  },
+  {
+    "id": "I-2.5-s102",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "102",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Examination of Eligibility to Refer Claim",
+    "text": "102\n(1) The regulations may govern matters relating to the application of sections 100 and 101, may, for the purposes of this Act, define the terms used in those sections and, for the purpose of sharing responsibility with governments of foreign states for the consideration of refugee claims, may include provisions\n(a) designating countries that comply with Article 33 of the Refugee Convention and Article 3 of the Convention Against Torture;\n(b) making a list of those countries and amending it as necessary; and\n(c) respecting the circumstances and criteria for the application of paragraph 101(1)(e).\n(2) [Factors] The following factors are to be considered in designating a country under paragraph (1)(a):\n(a) whether the country is a party to the Refugee Convention and to the Convention Against Torture;\n(b) its policies and practices with respect to claims under the Refugee Convention and with respect to obligations under the Convention Against Torture;\n(c) its human rights record; and\n(d) whether it is party to an agreement with the Government of Canada for the purpose of sharing responsibility with respect to claims for refugee protection.\n(3) [Review] The Governor in Council must ensure the continuing review of factors set out in subsection (2) with respect to each designated country.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-102.html"
+  },
+  {
+    "id": "I-2.5-s103",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "103",
+    "marginal_note": "Suspension",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Suspension or Termination of Consideration of Claim",
+    "text": "103\n(1) Proceedings of the Refugee Protection Division in respect of a claim for refugee protection are suspended on notice by an officer that\n(a) the matter has been referred to the Immigration Division to determine whether the claimant is inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality; or\n(b) an officer considers it necessary to wait for a decision of a court with respect to a claimant who is charged with an offence under an Act of Parliament that may be punished by a maximum term of imprisonment of at least 10 years.\n(2) [Continuation] On notice by an officer that the suspended claim was determined to be eligible, proceedings of the Refugee Protection Division must continue.",
+    "history": "2001, c. 27, s. 103; 2012, c. 17, s. 35; 2023, c. 32, s. 60(F)",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-103.html"
+  },
+  {
+    "id": "I-2.5-s104",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "104",
+    "marginal_note": "Notice of ineligible claim",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Suspension or Termination of Consideration of Claim",
+    "text": "104\n(1) An officer may, with respect to a claim that is before the Refugee Protection Division or, in the case of paragraph (a.1) or (d), that is before or has been determined by the Refugee Protection Division or the Refugee Appeal Division, give notice that an officer has determined that\n(a) the claim is ineligible under paragraphs 101(1)(a) to (e), other than paragraph 101(1)(c.1);\n(a.1) the claim is ineligible under paragraph 101(1)(c.1);\n(b) the claim is ineligible under paragraph 101(1)(f);\n(c) the claim was referred as a result of directly or indirectly misrepresenting or withholding material facts relating to a relevant matter and that the claim was not otherwise eligible to be referred to that Division; or\n(d) the claim is not the first claim that was received by an officer in respect of the claimant.\n(2) [Termination and nullification] A notice given under the following provisions has the following effects:\n(a) if given under paragraph (1)(a), (b) or (c), it terminates pending proceedings in the Refugee Protection Division respecting the claim;\n(a.1) if given under paragraph (1)(a.1), it terminates pending proceedings in the Refugee Protection Division or, in the case of an appeal made by the claimant, the Refugee Appeal Division, respecting the claim; and\n(b) if given under paragraph (1)(d), it terminates proceedings in and nullifies any decision of the Refugee Protection Division or the Refugee Appeal Division respecting a claim other than the first claim.",
+    "history": "2001, c. 27, s. 104; 2019, c. 29, s. 307",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-104.html"
+  },
+  {
+    "id": "I-2.5-s105",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "105",
+    "marginal_note": "Suspension if proceeding under Extradition Act",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Extradition Procedure",
+    "text": "105\n(1) The Refugee Protection Division and Refugee Appeal Division shall not commence, or shall suspend, consideration of any matter concerning a person against whom an authority to proceed has been issued under section 15 of the Extradition Act with respect to an offence under Canadian law that is punishable under an Act of Parliament by a maximum term of imprisonment of at least 10 years, until a final decision under the Extradition Act with respect to the discharge or surrender of the person has been made.\n(2) [Continuation if discharge under Extradition Act] If the person is finally discharged under the Extradition Act, the proceedings of the applicable Division may be commenced or continued as though there had not been any proceedings under that Act.\n(3) [Rejection if surrender under Extradition Act] If the person is ordered surrendered by the Minister of Justice under the Extradition Act and the offence for which the person was committed by the judge under section 29 of that Act is punishable under an Act of Parliament by a maximum term of imprisonment of at least 10 years, the order of surrender is deemed to be a rejection of a claim for refugee protection based on paragraph (b) of Section F of Article 1 of the Refugee Convention.\n(4) [Final decision] The deemed rejection referred to in subsection (3) may not be appealed, and is not subject to judicial review except to the extent that a judicial review of the order of surrender is provided for under the Extradition Act.\n(5) [Limit if no previous claim] If the person has not made a claim for refugee protection before the order of surrender referred to in subsection (3), the person may not do so before the surrender.",
+    "history": "2001, c. 27, s. 105; 2023, c. 32, s. 61(F)",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-105.html"
+  },
+  {
+    "id": "I-2.5-s106",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "106",
+    "marginal_note": "Credibility",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Claimant Without Identification",
+    "text": "106 The Refugee Protection Division must take into account, with respect to the credibility of a claimant, whether the claimant possesses acceptable documentation establishing identity, and if not, whether they have provided a reasonable explanation for the lack of documentation or have taken reasonable steps to obtain the documentation.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-106.html"
+  },
+  {
+    "id": "I-2.5-s107",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "107",
+    "marginal_note": "Decision",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Decision on Claim for Refugee Protection",
+    "text": "107\n(1) The Refugee Protection Division shall accept a claim for refugee protection if it determines that the claimant is a Convention refugee or person in need of protection, and shall otherwise reject the claim.\n(2) [No credible basis] If the Refugee Protection Division is of the opinion, in rejecting a claim, that there was no credible or trustworthy evidence on which it could have made a favourable decision, it shall state in its reasons for the decision that there is no credible basis for the claim.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-107.html"
+  },
+  {
+    "id": "I-2.5-s107.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "107.1",
+    "marginal_note": "Manifestly unfounded",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Decision on Claim for Refugee Protection",
+    "text": "107.1 If the Refugee Protection Division rejects a claim for refugee protection, it must state in its reasons for the decision that the claim is manifestly unfounded if it is of the opinion that the claim is clearly fraudulent.",
+    "history": "2010, c. 8, s. 11.1; 2012, c. 17, s. 57",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 107.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-107.1.html"
+  },
+  {
+    "id": "I-2.5-s108",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "108",
+    "marginal_note": "Rejection",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Cessation of Refugee Protection",
+    "text": "108\n(1) A claim for refugee protection shall be rejected, and a person is not a Convention refugee or a person in need of protection, in any of the following circumstances:\n(a) the person has voluntarily reavailed themself of the protection of their country of nationality;\n(b) the person has voluntarily reacquired their nationality;\n(c) the person has acquired a new nationality and enjoys the protection of the country of that new nationality;\n(d) the person has voluntarily become re-established in the country that the person left or remained outside of and in respect of which the person claimed refugee protection in Canada; or\n(e) the reasons for which the person sought refugee protection have ceased to exist.\n(2) [Cessation of refugee protection] On application by the Minister, the Refugee Protection Division may determine that refugee protection referred to in subsection 95(1) has ceased for any of the reasons described in subsection (1).\n(3) [Effect of decision] If the application is allowed, the claim of the person is deemed to be rejected.\n(4) [Exception] Paragraph (1)(e) does not apply to a person who establishes that there are compelling reasons arising out of previous persecution, torture, treatment or punishment for refusing to avail themselves of the protection of the country which they left, or outside of which they remained, due to such previous persecution, torture, treatment or punishment.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-108.html"
+  },
+  {
+    "id": "I-2.5-s109",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "109",
+    "marginal_note": "Vacation of refugee protection",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Applications to Vacate",
+    "text": "109\n(1) The Refugee Protection Division may, on application by the Minister, vacate a decision to allow a claim for refugee protection, if it finds that the decision was obtained as a result of directly or indirectly misrepresenting or withholding material facts relating to a relevant matter.\n(2) [Rejection of application] The Refugee Protection Division may reject the application if it is satisfied that other sufficient evidence was considered at the time of the first determination to justify refugee protection.\n(3) [Allowance of application] If the application is allowed, the claim of the person is deemed to be rejected and the decision that led to the conferral of refugee protection is nullified.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-109.html"
+  },
+  {
+    "id": "I-2.5-s109.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "109.1",
+    "marginal_note": "Designation of countries of origin",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Designated Countries of Origin",
+    "text": "109.1\n(1) The Minister may, by order, designate a country, for the purposes of subsection 110(2) and section 111.1.\n(2) [Limitation] The Minister may only make a designation\n(a) in the case where the number of claims for refugee protection made in Canada by nationals of the country in question in respect of which the Refugee Protection Division has made a final determination is equal to or greater than the number provided for by order of the Minister,\n(i) if the rate, expressed as a percentage, that is obtained by dividing the total number of claims made by nationals of the country in question that, in a final determination by the Division during the period provided for in the order, are rejected or determined to be withdrawn or abandoned by the total number of claims made by nationals of the country in question in respect of which the Division has, during the same period, made a final determination is equal to or greater than the percentage provided for in the order, or\n(ii) if the rate, expressed as a percentage, that is obtained by dividing the total number of claims made by nationals of the country in question that, in a final determination by the Division, during the period provided for in the order, are determined to be withdrawn or abandoned by the total number of claims made by nationals of the country in question in respect of which the Division has, during the same period, made a final determination is equal to or greater than the percentage provided for in the order; or\n(b) in the case where the number of claims for refugee protection made in Canada by nationals of the country in question in respect of which the Refugee Protection Division has made a final determination is less than the number provided for by order of the Minister, if the Minister is of the opinion that in the country in question\n(i) there is an independent judicial system,\n(ii) basic democratic rights and freedoms are recognized and mechanisms for redress are available if those rights or freedoms are infringed, and\n(iii) civil society organizations exist.\n(3) [Order of Minister] The Minister may, by order, provide for the number, period or percentages referred to in subsection (2).\n(4) [Statutory Instruments Act] An order made under subsection (1) or (3) is not a statutory instrument for the purposes of the Statutory Instruments Act. However, it must be published in the Canada Gazette.",
+    "history": "2010, c. 8, s. 12; 2012, c. 17, s. 58",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 109.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-109.1.html"
+  },
+  {
+    "id": "I-2.5-s110",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "110",
+    "marginal_note": "Appeal",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Appeal to Refugee Appeal Division",
+    "text": "110\n(1) Subject to subsections (1.1) and (2), a person or the Minister may appeal, in accordance with the rules of the Board, on a question of law, of fact or of mixed law and fact, to the Refugee Appeal Division against a decision of the Refugee Protection Division to allow or reject the person’s claim for refugee protection.\n(1.1) [Notice of appeal] The Minister may satisfy any requirement respecting the manner in which an appeal is filed and perfected by submitting a notice of appeal and any supporting documents.\n(2) [Restriction on appeals] No appeal may be made in respect of any of the following:\n(a) a decision of the Refugee Protection Division allowing or rejecting the claim for refugee protection of a designated foreign national;\n(b) a determination that a refugee protection claim has been withdrawn or abandoned;\n(c) a decision of the Refugee Protection Division rejecting a claim for refugee protection that states that the claim has no credible basis or is manifestly unfounded;\n(d) subject to the regulations, a decision of the Refugee Protection Division in respect of a claim for refugee protection if\n(i) the foreign national who makes the claim came directly or indirectly to Canada from a country that is, on the day on which their claim is made, designated by regulations made under subsection 102(1) and that is a party to an agreement referred to in paragraph 102(2)(d), and\n(ii) the claim — by virtue of regulations made under paragraph 102(1)(c) — is not ineligible under paragraph 101(1)(e) to be referred to the Refugee Protection Division;\n(d.1) a decision of the Refugee Protection Division allowing or rejecting a claim for refugee protection made by a foreign national who is a national of a country that was, on the day on which the decision was made, a country designated under subsection 109.1(1);\n(e) a decision of the Refugee Protection Division allowing or rejecting an application by the Minister for a determination that refugee protection has ceased;\n(f) a decision of the Refugee Protection Division allowing or rejecting an application by the Minister to vacate a decision to allow a claim for refugee protection.\n(2.1) [Making of appeal] The appeal must be filed and perfected within the time limits set out in the regulations.\n(3) [Procedure] Subject to subsections (3.1), (4) and (6), the Refugee Appeal Division must proceed without a hearing, on the basis of the record of the proceedings of the Refugee Protection Division, and may accept documentary evidence and written submissions from the Minister and the person who is the subject of the appeal and, in the case of a matter that is conducted before a panel of three members, written submissions from a representative or agent of the United Nations High Commissioner for Refugees and any other person described in the rules of the Board.\n(3.1) [Time limits] Unless a hearing is held under subsection (6), the Refugee Appeal Division must make a decision within the time limits set out in the regulations.\n(4) [Evidence that may be presented] On appeal, the person who is the subject of the appeal may present only evidence that arose after the rejection of their claim or that was not reasonably available, or that the person could not reasonably have been expected in the circumstances to have presented, at the time of the rejection.\n(5) [Exception] Subsection (4) does not apply in respect of evidence that is presented in response to evidence presented by the Minister.\n(6) [Hearing] The Refugee Appeal Division may hold a hearing if, in its opinion, there is documentary evidence referred to in subsection (3)\n(a) that raises a serious issue with respect to the credibility of the person who is the subject of the appeal;\n(b) that is central to the decision with respect to the refugee protection claim; and\n(c) that, if accepted, would justify allowing or rejecting the refugee protection claim.",
+    "history": "2001, c. 27, s. 110; 2010, c. 8, s. 13; 2012, c. 17, ss. 36, 84",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-110.html"
+  },
+  {
+    "id": "I-2.5-s111",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "111",
+    "marginal_note": "Decision",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Appeal to Refugee Appeal Division",
+    "text": "111\n(1) After considering the appeal, the Refugee Appeal Division shall make one of the following decisions:\n(a) confirm the determination of the Refugee Protection Division;\n(b) set aside the determination and substitute a determination that, in its opinion, should have been made; or\n(c) refer the matter to the Refugee Protection Division for re-determination, giving the directions to the Refugee Protection Division that it considers appropriate.\n(1.1) [Repealed, 2012, c. 17, s. 37]\n(2) [Referrals] The Refugee Appeal Division may make the referral described in paragraph (1)(c) only if it is of the opinion that\n(a) the decision of the Refugee Protection Division is wrong in law, in fact or in mixed law and fact; and\n(b) it cannot make a decision under paragraph (1)(a) or (b) without hearing evidence that was presented to the Refugee Protection Division.",
+    "history": "2001, c. 27, s. 111; 2010, c. 8, s. 14; 2012, c. 17, s. 37",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-111.html"
+  },
+  {
+    "id": "I-2.5-s111.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "111.1",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 2 - Convention Refugees and Persons in Need of Protection",
+    "heading": "Regulations",
+    "text": "111.1\n(1) The regulations may provide for any matter relating to the application of this Division, and may include provisions respecting\n(a) time limits for the provision of documents and information under subsection 99(3.1) or 100(4);\n(b) time limits for the hearing referred to in subsection 100(4.1);\n(c) exceptions to the application of paragraph 110(2)(d);\n(d) time limits for the filing and perfecting of an appeal under subsection 110(2.1); and\n(e) time limits for the making of a decision by the Refugee Appeal Division, the extension of those time limits and the circumstances in which they do not apply.\n(2) [Clarification — regulations made under paragraph (1)(b)] With respect to claimants who are nationals of a country that is, on the day on which their claim is made, a country designated under subsection 109.1(1), regulations made under paragraph (1)(b) may provide for time limits that are different from the time limits for other claimants.",
+    "history": "2010, c. 8, s. 14.1; 2012, c. 17, s. 59",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 111.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-111.1.html"
+  },
+  {
+    "id": "I-2.5-s112",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "112",
+    "marginal_note": "Application for protection",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 3 - Pre-removal Risk Assessment",
+    "heading": "Protection",
+    "text": "112\n(1) A person in Canada, other than a person referred to in subsection 115(1), may, in accordance with the regulations, apply to the Minister for protection if they are subject to a removal order that is in force or are named in a certificate described in subsection 77(1).\n(2) [Exception] Despite subsection (1), a person may not apply for protection if\n(a) they are the subject of an authority to proceed issued under section 15 of the Extradition Act;\n(b) they have made a claim to refugee protection that has been determined under paragraph 101(1)(e) to be ineligible;\n(b.1) subject to subsection (2.1), less than 12 months, or, in the case of a person who is a national of a country that is designated under subsection 109.1(1), less than 36 months, have passed since\n(i) the day on which their claim for refugee protection was rejected — unless it was deemed to be rejected under subsection 109(3) or was rejected on the basis of section E or F of Article 1 of the Refugee Convention — or determined to be withdrawn or abandoned by the Refugee Protection Division, in the case where no appeal was made and no application was made to the Federal Court for leave to commence an application for judicial review, or\n(ii) in any other case, the latest of\n(A) the day on which their claim for refugee protection was rejected — unless it was deemed to be rejected under subsection 109(3) or was rejected on the basis of section E or F of Article 1 of the Refugee Convention — or determined to be withdrawn or abandoned by the Refugee Protection Division or, if there was more than one such rejection or determination, the day on which the last one occurred,\n(B) the day on which their claim for refugee protection was rejected — unless it was rejected on the basis of section E or F of Article 1 of the Refugee Convention — or determined to be withdrawn or abandoned by the Refugee Appeal Division or, if there was more than one such rejection or determination, the day on which the last one occurred, and\n(C) the day on which the Federal Court refused their application for leave to commence an application for judicial review, or denied their application for judicial review, with respect to their claim for refugee protection, unless that claim was deemed to be rejected under subsection 109(3) or was rejected on the basis of section E or F of Article 1 of the Refugee Convention; or\n(c) subject to subsection (2.1), less than 12 months, or, in the case of a person who is a national of a country that is designated under subsection 109.1(1), less than 36 months, have passed since\n(i) the day on which their application for protection was rejected or determined to be withdrawn or abandoned by the Minister, in the case where no application was made to the Federal Court for leave to commence an application for judicial review, or\n(ii) in any other case, the later of\n(A) the day on which their application for protection was rejected or determined to be withdrawn or abandoned by the Minister or, if there was more than one such rejection or determination, the day on which the last one occurred, and\n(B) the day on which the Federal Court refused their application for leave to commence an application for judicial review, or denied their application for judicial review, with respect to their application for protection.\n(d) [Repealed, 2012, c. 17, s. 38]\n(2.1) [Exemption] The Minister may exempt from the application of paragraph (2)(b.1) or (c)\n(a) the nationals — or, in the case of persons who do not have a country of nationality, the former habitual residents — of a country;\n(b) the nationals or former habitual residents of a country who, before they left the country, lived in a given part of that country; and\n(c) a class of nationals or former habitual residents of a country.\n(2.2) [Application] However, an exemption made under subsection (2.1) does not apply to persons in respect of whom, after the day on which the exemption comes into force, a decision is made respecting their claim for refugee protection by the Refugee Protection Division or, if an appeal is made, by the Refugee Appeal Division.\n(2.3) [Regulations] The regulations may govern any matter relating to the application of subsection (2.1) or (2.2) and may include provisions establishing the criteria to be considered when an exemption is made.\n(3) [Restriction] Refugee protection may not be conferred on an applicant who\n(a) is determined to be inadmissible on grounds of security, violating human or international rights or organized criminality;\n(b) is determined to be inadmissible on grounds of serious criminality with respect to a conviction in Canada of an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years or with respect to a conviction outside Canada for an offence that, if committed in Canada, would constitute an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years;\n(c) made a claim to refugee protection that was rejected on the basis of section F of Article 1 of the Refugee Convention; or\n(d) is named in a certificate referred to in subsection 77(1).",
+    "history": "2001, c. 27, s. 112; 2010, c. 8, s. 15; 2012, c. 17, ss. 38, 60, 84; 2015, c. 3, s. 114(E); 2019, c. 29, s. 308; 2023, c. 32, s. 62(F)",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-112.html"
+  },
+  {
+    "id": "I-2.5-s113",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "113",
+    "marginal_note": "Consideration of application",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 3 - Pre-removal Risk Assessment",
+    "heading": "Protection",
+    "text": "113 Consideration of an application for protection shall be as follows:\n(a) an applicant whose claim to refugee protection has been rejected may present only new evidence that arose after the rejection or was not reasonably available, or that the applicant could not reasonably have been expected in the circumstances to have presented, at the time of the rejection;\n(b) a hearing may be held if the Minister, on the basis of prescribed factors, is of the opinion that a hearing is required;\n(c) in the case of an applicant not described in subsection 112(3), consideration shall be on the basis of sections 96 to 98;\n(d) in the case of an applicant described in subsection 112(3) — other than one described in subparagraph (e)(i) or (ii) — consideration shall be on the basis of the factors set out in section 97 and\n(i) in the case of an applicant for protection who is inadmissible on grounds of serious criminality, whether they are a danger to the public in Canada, or\n(ii) in the case of any other applicant, whether the application should be refused because of the nature and severity of acts committed by the applicant or because of the danger that the applicant constitutes to the security of Canada; and\n(e) in the case of the following applicants, consideration shall be on the basis of sections 96 to 98 and subparagraph (d)(i) or (ii), as the case may be:\n(i) an applicant who is determined to be inadmissible on grounds of serious criminality with respect to a conviction in Canada of an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years for which a term of imprisonment of less than two years — or no term of imprisonment — was imposed, and\n(ii) an applicant who is determined to be inadmissible on grounds of serious criminality with respect to a conviction of an offence outside Canada that, if committed in Canada, would constitute an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years, unless they are found to be a person referred to in section F of Article 1 of the Refugee Convention.",
+    "history": "2001, c. 27, s. 113; 2012, c. 17, s. 39; 2023, c. 32, s. 63",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-113.html"
+  },
+  {
+    "id": "I-2.5-s113.01",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "113.01",
+    "marginal_note": "Mandatory hearing",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 3 - Pre-removal Risk Assessment",
+    "heading": "Protection",
+    "text": "113.01 Unless the application is allowed without a hearing, a hearing must, despite paragraph 113(b), be held in the case of an applicant for protection whose claim for refugee protection has been determined to be ineligible solely under paragraph 101(1)(c.1).",
+    "history": "2019, c. 29, s. 308.1",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 113.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-113.01.html"
+  },
+  {
+    "id": "I-2.5-s114",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "114",
+    "marginal_note": "Effect of decision",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 3 - Pre-removal Risk Assessment",
+    "heading": "Protection",
+    "text": "114\n(1) A decision to allow the application for protection has\n(a) in the case of an applicant not described in subsection 112(3), the effect of conferring refugee protection; and\n(b) in the case of an applicant described in subsection 112(3), the effect of staying the removal order with respect to a country or place in respect of which the applicant was determined to be in need of protection.\n(2) [Cancellation of stay] If the Minister is of the opinion that the circumstances surrounding a stay of the enforcement of a removal order have changed, the Minister may re-examine, in accordance with paragraph 113(d) and the regulations, the grounds on which the application was allowed and may cancel the stay.\n(3) [Vacation of determination] If the Minister is of the opinion that a decision to allow an application for protection was obtained as a result of directly or indirectly misrepresenting or withholding material facts on a relevant matter, the Minister may vacate the decision.\n(4) [Effect of vacation] If a decision is vacated under subsection (3), it is nullified and the application for protection is deemed to have been rejected.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-114.html"
+  },
+  {
+    "id": "I-2.5-s115",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "115",
+    "marginal_note": "Protection",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 3 - Pre-removal Risk Assessment",
+    "heading": "Principle of Non-refoulement",
+    "text": "115\n(1) A protected person or a person who is recognized as a Convention refugee by another country to which the person may be returned shall not be removed from Canada to a country where they would be at risk of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion or at risk of torture or cruel and unusual treatment or punishment.\n(2) [Exceptions] Subsection (1) does not apply in the case of a person\n(a) who is inadmissible on grounds of serious criminality and who constitutes, in the opinion of the Minister, a danger to the public in Canada; or\n(b) who is inadmissible on grounds of security, violating human or international rights or organized criminality if, in the opinion of the Minister, the person should not be allowed to remain in Canada on the basis of the nature and severity of acts committed or of danger to the security of Canada.\n(3) [Removal of refugee] A person, after a determination under paragraph 101(1)(e) that the person’s claim is ineligible, is to be sent to the country from which the person came to Canada, but may be sent to another country if that country is designated under subsection 102(1) or if the country from which the person came to Canada has rejected their claim for refugee protection.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-115.html"
+  },
+  {
+    "id": "I-2.5-s116",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "116",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Refugee Protection",
+    "division": "DIVISION 3 - Pre-removal Risk Assessment",
+    "heading": "Principle of Non-refoulement",
+    "text": "116 The regulations may provide for any matter relating to the application of this Division, and may include provisions respecting procedures to be followed with respect to applications for protection and decisions made under section 115, including the establishment of factors to determine whether a hearing is required.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-116.html"
+  },
+  {
+    "id": "I-2.5-s117",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "117",
+    "marginal_note": "Organizing entry into Canada",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Human Smuggling and Trafficking",
+    "text": "117\n(1) No person shall organize, induce, aid or abet the coming into Canada of one or more persons knowing that, or being reckless as to whether, their coming into Canada is or would be in contravention of this Act.\n(2) [Penalties — fewer than 10 persons] A person who contravenes subsection (1) with respect to fewer than 10 persons is guilty of an offence and liable\n(a) on conviction on indictment\n(i) for a first offence, to a fine of not more than $500,000 or to a term of imprisonment of not more than 10 years, or to both, or\n(ii) for a subsequent offence, to a fine of not more than $1,000,000 or to a term of imprisonment of not more than 14 years, or to both; and\n(b) on summary conviction, to a fine of not more than $100,000 or to a term of imprisonment of not more than two years, or to both.\n(3) [Penalty — 10 persons or more] A person who contravenes subsection (1) with respect to a group of 10 persons or more is guilty of an offence and liable on conviction by way of indictment to a fine of not more than $1,000,000 or to life imprisonment, or to both.\n(3.1) [Minimum penalty — fewer than 50 persons] A person who is convicted on indictment of an offence under subsection (2) or (3) with respect to fewer than 50 persons is also liable to a minimum punishment of imprisonment for a term of\n(a) three years, if either\n(i) the person, in committing the offence, endangered the life or safety of, or caused bodily harm or death to, any of the persons with respect to whom the offence was committed, or\n(ii) the commission of the offence was for profit, or was for the benefit of, at the direction of or in association with a criminal organization or terrorist group; or\n(b) five years, if both\n(i) the person, in committing the offence, endangered the life or safety of, or caused bodily harm or death to, any of the persons with respect to whom the offence was committed, and\n(ii) the commission of the offence was for profit, or was for the benefit of, at the direction of or in association with a criminal organization or terrorist group.\n(3.2) [Minimum penalty — 50 persons or more] A person who is convicted of an offence under subsection (3) with respect to a group of 50 persons or more is also liable to a minimum punishment of imprisonment for a term of\n(a) five years, if either\n(i) the person, in committing the offence, endangered the life or safety of, or caused bodily harm or death to, any of the persons with respect to whom the offence was committed, or\n(ii) the commission of the offence was for profit, or was for the benefit of, at the direction of or in association with a criminal organization or terrorist group; or\n(b) 10 years, if both\n(i) the person, in committing the offence, endangered the life or safety of, or caused bodily harm or death to, any of the persons with respect to whom the offence was committed, and\n(ii) the commission of the offence was for profit, or was for the benefit of, at the direction of or in association with a criminal organization or terrorist group.\n(4) [No proceedings without consent] No proceedings for an offence under this section may be instituted except by or with the consent of the Attorney General of Canada.",
+    "history": "2001, c. 27, s. 117; 2012, c. 17, s. 41",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-117.html"
+  },
+  {
+    "id": "I-2.5-s118",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "118",
+    "marginal_note": "Offence — trafficking in persons",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Human Smuggling and Trafficking",
+    "text": "118\n(1) No person shall knowingly organize the coming into Canada of one or more persons by means of abduction, fraud, deception or use or threat of force or coercion.\n(2) [Definition of organize] For the purpose of subsection (1), organize, with respect to persons, includes their recruitment or transportation and, after their entry into Canada, the receipt or harbouring of those persons.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-118.html"
+  },
+  {
+    "id": "I-2.5-s119",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "119",
+    "marginal_note": "Disembarking persons at sea",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Human Smuggling and Trafficking",
+    "text": "119 A person shall not disembark a person or group of persons at sea for the purpose of inducing, aiding or abetting them to come into Canada in contravention of this Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-119.html"
+  },
+  {
+    "id": "I-2.5-s120",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "120",
+    "marginal_note": "Penalties",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Human Smuggling and Trafficking",
+    "text": "120 A person who contravenes section 118 or 119 is guilty of an offence and liable on conviction by way of indictment to a fine of not more than $1,000,000 or to life imprisonment, or to both.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-120.html"
+  },
+  {
+    "id": "I-2.5-s121",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "121",
+    "marginal_note": "Aggravating factors",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Human Smuggling and Trafficking",
+    "text": "121 The court, in determining the penalty to be imposed under section 120, shall take into account whether\n(a) bodily harm or death occurred, or the life or safety of any person was endangered, as a result of the commission of the offence;\n(b) the commission of the offence was for the benefit of, at the direction of or in association with a criminal organization;\n(c) the commission of the offence was for profit, whether or not any profit was realized; and\n(d) a person was subjected to humiliating or degrading treatment, including with respect to work or health conditions or sexual exploitation as a result of the commission of the offence.",
+    "history": "2001, c. 27, s. 121; 2012, c. 17, s. 42; 2017, c. 26, s. 44",
+    "last_amended": "2017-12-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-121.html"
+  },
+  {
+    "id": "I-2.5-s121.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "121.1",
+    "marginal_note": "Definition of criminal organization",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Human Smuggling and Trafficking",
+    "text": "121.1\n(1) For the purposes of subparagraphs 117(3.1)(a)(ii) and (b)(ii) and (3.2)(a)(ii) and (b)(ii) and paragraph 121(b), criminal organization means a criminal organization as defined in subsection 467.1(1) of the Criminal Code.\n(2) [Definition of terrorist group] For the purposes of subparagraphs 117(3.1)(a)(ii) and (b)(ii) and (3.2)(a)(ii) and (b)(ii), terrorist group means a terrorist group as defined in subsection 83.01(1) of the Criminal Code.",
+    "history": "2012, c. 17, s. 43",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 121.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-121.1.html"
+  },
+  {
+    "id": "I-2.5-s122",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "122",
+    "marginal_note": "Documents",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Offences Related to Documents",
+    "text": "122\n(1) No person shall, in order to contravene this Act,\n(a) possess a passport, visa or other document, of Canadian or foreign origin, that purports to establish or that could be used to establish a person’s identity;\n(b) use such a document, including for the purpose of entering or remaining in Canada; or\n(c) import, export or deal in such a document.\n(2) [Proof of offence] Proof of the matters referred to in subsection (1) in relation to a forged document or a document that is blank, incomplete, altered or not genuine is, in the absence of evidence to the contrary, proof that the person intends to contravene this Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-122.html"
+  },
+  {
+    "id": "I-2.5-s123",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "123",
+    "marginal_note": "Penalty",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Offences Related to Documents",
+    "text": "123\n(1) Every person who contravenes\n(a) paragraph 122(1)(a) is guilty of an offence and liable on conviction on indictment to a term of imprisonment of up to five years; and\n(b) paragraph 122(1)(b) or (c) is guilty of an offence and liable on conviction on indictment to a term of imprisonment of up to 14 years.\n(2) [Aggravating factors] The court, in determining the penalty to be imposed, shall take into account whether\n(a) the commission of the offence was for the benefit of, at the direction of or in association with a criminal organization as defined in subsection 121.1(1); and\n(b) the commission of the offence was for profit, whether or not any profit was realized.",
+    "history": "2001, c. 27, s. 123; 2012, c. 17, s. 44",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-123.html"
+  },
+  {
+    "id": "I-2.5-s124",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "124",
+    "marginal_note": "Contravention of Act",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "124\n(1) Every person commits an offence who\n(a) contravenes a provision of this Act for which a penalty is not specifically provided or fails to comply with a condition or obligation imposed under this Act;\n(b) escapes or attempts to escape from lawful custody or detention under this Act; or\n(c) employs a foreign national in a capacity in which the foreign national is not authorized under this Act to be employed.\n(2) [Deemed knowledge] For the purposes of paragraph (1)(c), a person who fails to exercise due diligence to determine whether employment is authorized under this Act is deemed to know that it is not authorized.\n(3) [Due diligence defence] A person referred to in subsection 148(1) shall not be found guilty of an offence under paragraph (1)(a) if it is established that they exercised all due diligence to prevent the commission of the offence.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-124.html"
+  },
+  {
+    "id": "I-2.5-s125",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "125",
+    "marginal_note": "Penalties",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "125 A person who commits an offence under subsection 124(1) is liable\n(a) on conviction on indictment, to a fine of not more than $50,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-125.html"
+  },
+  {
+    "id": "I-2.5-s126",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "126",
+    "marginal_note": "Counselling misrepresentation",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "126 Every person who knowingly counsels, induces, aids or abets or attempts to counsel, induce, aid or abet any person to directly or indirectly misrepresent or withhold material facts relating to a relevant matter that induces or could induce an error in the administration of this Act is guilty of an offence.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-126.html"
+  },
+  {
+    "id": "I-2.5-s127",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "127",
+    "marginal_note": "Misrepresentation",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "127 No person shall knowingly\n(a) directly or indirectly misrepresent or withhold material facts relating to a relevant matter that induces or could induce an error in the administration of this Act;\n(b) communicate, directly or indirectly, by any means, false or misleading information or declarations with intent to induce or deter immigration to Canada; or\n(c) refuse to be sworn or to affirm or declare, as the case may be, or to answer a question put to the person at an examination or at a proceeding held under this Act.",
+    "history": "2001, c. 27, s. 127; 2015, c. 3, s. 115(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-127.html"
+  },
+  {
+    "id": "I-2.5-s128",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "128",
+    "marginal_note": "Penalties",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "128 A person who contravenes a provision of section 126 or 127 is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $100,000 or to imprisonment for a term of not more than five years, or to both; or\n(b) on summary conviction, to a fine of not more than $50,000 or to imprisonment for a term of not more than two years, or to both.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-128.html"
+  },
+  {
+    "id": "I-2.5-s129",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "129",
+    "marginal_note": "Offences relating to officers",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "129\n(1) Every person is guilty of an offence who\n(a) being an officer or an employee of the Government of Canada, knowingly makes or issues any false document or statement, or accepts or agrees to accept a bribe or other benefit, in respect of any matter under this Act or knowingly fails to perform their duties under this Act;\n(b) gives or offers to give a bribe or consideration to, or makes an agreement or arrangement with, an officer to induce the officer not to perform their duties under this Act;\n(c) falsely personates an officer or by any act or omission leads any person to believe that the person is an officer; or\n(d) obstructs or impedes an officer in the performance of the officer’s duties under this Act.\n(2) [Punishment] Every person who is guilty of an offence under subsection (1) is liable\n(a) on conviction on indictment, to a fine of not more than $50,000 or to imprisonment for a term of not more than five years, or to both; or\n(b) on summary conviction, to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-129.html"
+  },
+  {
+    "id": "I-2.5-s130",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "130",
+    "marginal_note": "",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "130 [Repealed, 2001, c. 32, s. 81]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-130.html"
+  },
+  {
+    "id": "I-2.5-s131",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "131",
+    "marginal_note": "Counselling offence",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "131 Every person who knowingly induces, aids or abets or attempts to induce, aid or abet any person to contravene section 117, 118, 119, 122, 124 or 129, or who counsels a person to do so, commits an offence and is liable to the same penalty as that person.",
+    "history": "2001, c. 27, s. 131, c. 32, s. 81; 2012, c. 17, s. 45(F)",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-131.html"
+  },
+  {
+    "id": "I-2.5-s132",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "132",
+    "marginal_note": "",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "General Offences",
+    "text": "132 [Repealed, 2001, c. 32, s. 81]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-132.html"
+  },
+  {
+    "id": "I-2.5-s133",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "133",
+    "marginal_note": "Deferral",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Prosecution of Offences",
+    "text": "133 A person who has claimed refugee protection, and who came to Canada directly or indirectly from the country in respect of which the claim is made, may not be charged with an offence under section 122, paragraph 124(1)(a) or section 127 of this Act or under section 57, paragraph 340(c) or section 354, 366, 368, 374 or 403 of the Criminal Code, in relation to the coming into Canada of the person, pending disposition of their claim for refugee protection or if refugee protection is conferred.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-133.html"
+  },
+  {
+    "id": "I-2.5-s133.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "133.1",
+    "marginal_note": "Limitation period for summary conviction offences",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Prosecution of Offences",
+    "text": "133.1\n(1) A proceeding by way of summary conviction for an offence under section 117, 126 or 127, or section 131 as it relates to section 117, may be instituted at any time within, but not later than, 10 years after the day on which the subject-matter of the proceeding arose, and a proceeding by way of summary conviction for any other offence under this Act may be instituted at any time within, but not later than, five years after the day on which the subject-matter of the proceeding arose.\n(2) [Application] Subsection (1) does not apply if the subject-matter of the proceeding arose before the day on which this section comes into force.",
+    "history": "2011, c. 8, s. 3; 2012, c. 17, s. 46",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 133.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-133.1.html"
+  },
+  {
+    "id": "I-2.5-s134",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "134",
+    "marginal_note": "Defence — incorporation by reference",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Prosecution of Offences",
+    "text": "134 No person may be found guilty of an offence or subjected to a penalty for the contravention of a provision of a regulation that incorporates material by reference, unless it is proved that, at the time of the alleged contravention,\n(a) the material was reasonably accessible to the person;\n(b) reasonable steps had been taken to ensure that the material was accessible to persons likely to be affected by the regulation; or\n(c) the material had been published in the Canada Gazette.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-134.html"
+  },
+  {
+    "id": "I-2.5-s135",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "135",
+    "marginal_note": "Offences outside Canada",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Prosecution of Offences",
+    "text": "135 An act or omission that would by reason of this Act be punishable as an offence if committed in Canada is, if committed outside Canada, an offence under this Act and may be tried and punished in Canada.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-135.html"
+  },
+  {
+    "id": "I-2.5-s136",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "136",
+    "marginal_note": "Venue",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Prosecution of Offences",
+    "text": "136\n(1) A proceeding in respect of an offence under this Act may be instituted, tried and determined at the place in Canada where the offence was committed or at the place in Canada where the person charged with the offence is or has an office or place of business at the time of the institution of those proceedings.\n(2) [Where commission outside Canada] A proceeding in respect of an offence under this Act that is committed outside Canada may be instituted, tried and determined at any place in Canada.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-136.html"
+  },
+  {
+    "id": "I-2.5-s137",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "137",
+    "marginal_note": "Forfeiture",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Forfeiture",
+    "text": "137\n(1) A court that convicts a person of an offence under this Act may, in addition to any other punishment imposed, order that any offence-related property seized in relation to the offence be forfeited to Her Majesty in right of Canada.\n(2) [Regulations] The regulations may define the expression “offence-related property” for the purposes of this section, may provide for any matter relating to the application of this section, and may include provisions respecting the return to their lawful owner, disposition, or disposition of the proceeds of disposition, of offence-related property that has been seized.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-137.html"
+  },
+  {
+    "id": "I-2.5-s138",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "138",
+    "marginal_note": "Powers of peace officer",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Officers Authorized to Enforce Act",
+    "text": "138\n(1) An officer, if so authorized, has the authority and powers of a peace officer — including those set out in sections 487 to 492.2 of the Criminal Code — to enforce this Act, including any of its provisions with respect to the arrest, detention or removal from Canada of any person.\n(2) [Temporary assistants] An officer may, in cases of emergency, employ a person to assist the officer in carrying out duties under this Act. That person has the authority and powers of the officer for a period of no more than 48 hours, unless approved by the Minister.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-138.html"
+  },
+  {
+    "id": "I-2.5-s139",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "139",
+    "marginal_note": "Search",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Officers Authorized to Enforce Act",
+    "text": "139\n(1) An officer may search any person seeking to come into Canada and may search their luggage and personal effects and the means of transportation that conveyed the person to Canada if the officer believes on reasonable grounds that the person\n(a) has not revealed their identity or has hidden on or about their person documents that are relevant to their admissibility; or\n(b) has committed, or possesses documents that may be used in the commission of, an offence referred to in section 117, 118 or 122.\n(2) [Search by person of same sex] A search of a person under this section must be performed by a person of the same sex as the person being searched. If an officer of the same sex is not available, any suitable person of the same sex may be authorized by an officer to perform the search.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-139.html"
+  },
+  {
+    "id": "I-2.5-s140",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "140",
+    "marginal_note": "Seizure",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Officers Authorized to Enforce Act",
+    "text": "140\n(1) An officer may seize and hold any means of transportation, document or other thing if the officer believes on reasonable grounds that it was fraudulently or improperly obtained or used or that the seizure is necessary to prevent its fraudulent or improper use or to carry out the purposes of this Act.\n(2) [Interpretation] Despite subsection 42(2) of the Canada Post Corporation Act, a thing or document that is detained under the Customs Act and seized by an officer is not in the course of post for the purposes of the Canada Post Corporation Act.\n(3) [Regulations] The regulations may provide for any matter relating to the application of this section and may include provisions respecting the deposit of security as a guarantee to replace things that have been seized or that might otherwise be seized, and the return to their lawful owner, and the disposition, of things that have been seized.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-140.html"
+  },
+  {
+    "id": "I-2.5-s141",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "141",
+    "marginal_note": "Oaths and evidence",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Officers Authorized to Enforce Act",
+    "text": "141 Every officer has the authority to administer oaths and to take and receive evidence under oath on any matter arising out of this Act.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-141.html"
+  },
+  {
+    "id": "I-2.5-s142",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "142",
+    "marginal_note": "Duties of peace officers to execute orders",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Peace Officers",
+    "text": "142\n(1) Every peace officer and every person in immediate charge or control of an immigrant station shall, when so directed by an officer, execute any warrant or written order issued under this Act for the arrest, detention or removal from Canada of any permanent resident or foreign national.\n(2) [Definition of immigrant station] In this section, immigrant station means, subject to subsection (3), a facility that is operated by the Canada Border Services Agency — or used by a peace officer or any party to an agreement or arrangement entered into under paragraph 13(2)(b) of the Canada Border Services Agency Act — for the purpose of detaining persons under this Act.\n(3) [Area of a penitentiary] An area of a penitentiary, as defined in subsection 2(1) of the Corrections and Conditional Release Act, may be an immigrant station only if it is designated under subsection 94.4(1) of that Act.\n(4) [Detention] A person detained under this Act must not be detained in a designated immigrant station, as defined in section 94.1 of the Corrections and Conditional Release Act, unless, subject to subsections (5) to (7), the Minister determines that the person is to be detained in a designated immigrant station because the person requires a high degree of supervision and control, based on\n(a) the nature and level of the danger to the public that the person poses, having regard to any of the following factors:\n(i) any conviction in Canada under an Act of Parliament for a sexual offence or an offence involving violence or weapons,\n(ii) any conviction outside Canada for an offence that, if committed in Canada, would constitute a sexual offence or an offence involving violence or weapons under an Act of Parliament,\n(iii) any pending charges in Canada under an Act of Parliament for a sexual offence or an offence involving violence or weapons,\n(iv) any pending charges outside Canada, for an offence that, if committed in Canada, would constitute a sexual offence or an offence involving violence or weapons under an Act of Parliament,\n(v) association with a criminal organization, within the meaning of subsection 121.1(1), or\n(vi) association with an organization that engages, or has engaged, in terrorism; or\n(b) any serious non-compliance by the person with the rules, applicable in an immigrant station, any other detention facility or any correctional facility where the person is or has been detained, with respect to\n(i) the possession of weapons or the possession of or dealing in controlled substances, as defined in subsection 2(1) of the Controlled Drugs and Substances Act, or\n(ii) violent or aggressive behaviour towards any other person.\n(5) [Minor children] The Minister must not determine that a minor child detained under this Act is to be detained in a designated immigrant station.\n(6) [Requirements prior to determination] Before determining that a person detained under this Act is to be detained in a designated immigrant station, the Minister must\n(a) provide the person with a written notice informing them that the Minister is considering making a determination that the person is to be detained in a designated immigrant station and informing them of the right to make submissions and to retain and instruct counsel;\n(b) allow the person a reasonable opportunity to exercise the rights referred in paragraph (a); and\n(c) consider the person’s state of health and health care needs, including with respect to their mental health.\n(7) [Written reasons] If the Minister determines that a person detained under this Act is to be detained in a designated immigrant station, the Minister must provide the person with written reasons for the determination before the person is detained in a designated immigrant station.\n(8) [Emergencies] Subsections (6) and (7) do not apply in an emergency in which a person detained under the Act must be immediately detained in a designated immigrant station because of a risk to the safety of the person or to other persons in, or a risk to the security of, the immigrant station where the person is or would otherwise be detained.\n(9) [Rights of person detained] If a person is detained in a designated immigrant station in the circumstances described in subsection (8), the Minister must\n(a) as soon as feasible after the person is detained in the designated immigrant station, provide the person with a written notice informing them that the Minister is considering making a determination that the person is to remain detained in a designated immigrant station and informing them of the right to make submissions and to retain and instruct counsel; and\n(b) allow the person a reasonable opportunity to exercise the rights referred in paragraph (a).\n(10) [Written reasons] If the Minister determines that a person detained in a designated immigrant station in the circumstances described in subsection (8) is to remain detained in the designated immigrant station, the Minister must provide the person with written reasons for the determination.",
+    "history": "2001, c. 27, s. 142; 2015, c. 3, s. 116(F); 2024, c. 17, s. 390",
+    "last_amended": "2024-06-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-142.html"
+  },
+  {
+    "id": "I-2.5-s143",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "143",
+    "marginal_note": "Authority to execute warrants and orders",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Peace Officers",
+    "text": "143 A warrant issued or an order to detain made under this Act is, notwithstanding any other law, sufficient authority to the person to whom it is addressed or who may receive and execute it to arrest and detain the person with respect to whom the warrant or order was issued or made.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-143.html"
+  },
+  {
+    "id": "I-2.5-s144",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "144",
+    "marginal_note": "Prosecution of designated offences",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Ticketable Offences",
+    "text": "144\n(1) In addition to other procedures set out in this Act or in the Criminal Code for commencing a proceeding, proceedings in respect of any offence that is prescribed by regulation may be commenced in accordance with this section.\n(2) [Procedure] An officer may commence a proceeding by\n(a) completing a ticket that consists of a summons portion and an information portion;\n(b) delivering the summons portion of the ticket to the accused or mailing it to the accused at the accused’s latest known address; and\n(c) filing the information portion of the ticket with a court of competent jurisdiction before or as soon as practicable after the summons portion has been delivered or mailed.\n(3) [Content of ticket] The summons and information portions of a ticket must\n(a) set out a description of the offence and the time and place of its alleged commission;\n(b) include a statement, signed by the officer, that there are reasonable grounds to believe that the accused committed the offence;\n(c) set out the amount of the prescribed fine for the offence and the manner in which and period within which it must be paid;\n(d) include a statement that, if the accused pays the fine within the period set out in the ticket, a conviction will be entered and recorded against the accused; and\n(e) include a statement that if the accused wishes to plead not guilty or for any other reason fails to pay the fine within the period set out in the ticket, the accused must appear in the court and at the time set out in the ticket.\n(4) [Consequences of payment] Payment of the fine by the accused within the period set out in the ticket constitutes a plea of guilty to the offence described in the ticket and, following the payment,\n(a) a conviction shall be entered against the accused and no further action shall be taken against the accused in respect of that offence; and\n(b) any thing seized from the accused under this Act relating to the offence described in the ticket, or any proceeds realized from its disposition, are forfeited to Her Majesty in right of Canada and may be disposed of as the Minister directs.\n(5) [Regulations] The regulations may provide for any matter relating to the application of this section, and may include provisions prescribing\n(a) the offences referred to in subsection (1) and the manner in which those offences may be described in tickets; and\n(b) the amount of the fine, not exceeding $10,000, for a prescribed offence.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-144.html"
+  },
+  {
+    "id": "I-2.5-s145",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "145",
+    "marginal_note": "Debts due",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Debt Due to Her Majesty",
+    "text": "145\n(1) The following amounts are debts due to Her Majesty in right of Canada payable on demand:\n(a) a debt incurred by Her Majesty for which any person is liable under this Act;\n(b) an amount that a person has agreed to pay as a deposit or guarantee of performance of an obligation under this Act;\n(b.1) the amount of a penalty imposed under any regulation made under paragraph 32(d.4);\n(c) the costs incurred in removing a prescribed foreign national from Canada;\n(d) an amount that is ordered to be paid under section 147 on account of an unpaid liability; and\n(e) an amount referred to in paragraph 148(1)(g).\n(2) [Debts due — sponsors] Subject to any federal-provincial agreement, an amount that a sponsor is required to pay under the terms of an undertaking is payable on demand to Her Majesty in right of Canada and Her Majesty in right of the province concerned and may be recovered by Her Majesty in either or both of those rights.\n(3) [Recovery of debt] A debt may be recovered at any time.",
+    "history": "2001, c. 27, s. 145; 2014, c. 20, s. 304",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-145.html"
+  },
+  {
+    "id": "I-2.5-s146",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "146",
+    "marginal_note": "Certificates",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Collection of Debts Due to Her Majesty",
+    "text": "146\n(1) An amount or part of an amount payable under this Act that has not been paid may be certified by the Minister\n(a) without delay, if the Minister is of the opinion that the person liable for that amount is attempting to avoid payment; and\n(b) in any other case, on the expiration of 30 days after the default.\n(1.1) [Minister of Employment and Social Development] When a penalty is imposed as a result of the Minister of Employment and Social Development exercising a power conferred on him or her by regulation made under paragraph 32(d.4), that Minister is responsible for the recovery of the debt referred to in paragraph 145(1)(b.1).\n(2) [Judgments] The certificate is to be filed and registered in the Federal Court and, when registered, has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate plus interest to the day of payment.\n(3) [Costs] The costs of registering the certificate are recoverable in the same manner as if they had been included in the certificate.",
+    "history": "2001, c. 27, s. 146; 2014, c. 20, s. 305",
+    "last_amended": "2014-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-146.html"
+  },
+  {
+    "id": "I-2.5-s147",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "147",
+    "marginal_note": "Garnishment",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Collection of Debts Due to Her Majesty",
+    "text": "147\n(1) If the Minister is of the opinion that a person is or is about to become liable to make a payment to a person liable to make a payment under this Act, the Minister may, by written notice, order the first person to pay to the Receiver General, on account of the second person’s liability, all or part of the money otherwise payable to the second person.\n(2) [Applicability to future payments] If the Minister, under subsection (1), orders an employer to pay to the Receiver General money otherwise payable to an employee as remuneration,\n(a) the order is applicable to all future payments of remuneration until the liability is satisfied; and\n(b) the employer shall pay to the Receiver General out of each payment of remuneration the amount that the Minister stipulates in the notice.\n(3) [Discharge of liability] The receipt of the Minister is a good and sufficient discharge of the original liability to the extent of the payment.\n(4) [Regulations] The regulations may provide for any matter relating to the application of this section.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-147.html"
+  },
+  {
+    "id": "I-2.5-s148",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "148",
+    "marginal_note": "Obligation of operators of vehicles and facilities",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Transportation Companies",
+    "text": "148\n(1) A person who owns or operates a vehicle or a transportation facility, and an agent for such a person, must, in accordance with the regulations,\n(a) not carry to Canada a person who is prescribed or does not hold a prescribed document, or whom an officer directs not to be carried;\n(b) hold the prescribed documentation of a person whom it carries to Canada until an examination begins, present the person for examination and hold the person until the examination is completed;\n(c) arrange for a medical examination and medical treatment and observation of a person it carries to Canada;\n(d) provide prescribed information, including documentation and reports;\n(e) provide facilities for the holding and examination of persons being carried to Canada;\n(f) carry from Canada a person whom it has carried to or caused to enter Canada and who is prescribed or whom an officer directs to be carried;\n(g) pay for all prescribed costs and fees relating to paragraphs (a), (b), (c) and (f); and\n(h) provide security for compliance with its obligations under paragraphs (a) to (g).\n(2) [Seizure of security for compliance] If a person who owns or operates a vehicle or a transportation facility, or an agent of such a person, fails to comply with an obligation under this Act, all or part of any security provided by the person and any vehicle or other prescribed good owned or operated by the person may be detained, seized or forfeited to Her Majesty in right of Canada.",
+    "history": "2001, c. 27, s. 148; 2017, c. 26, s. 45",
+    "last_amended": "2017-12-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-148.html"
+  },
+  {
+    "id": "I-2.5-s149",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "149",
+    "marginal_note": "Use of information",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Transportation Companies",
+    "text": "149 The following provisions govern information provided under paragraph 148(1)(d):\n(a) the information may be used only for the purposes of this Act or the Department of Citizenship and Immigration Act or to identify a person for whom a warrant of arrest has been issued in Canada; and\n(b) notice regarding use of the information must be given to the person to whom it relates.",
+    "history": "2001, c. 27, s. 149; 2004, c. 15, s. 71",
+    "last_amended": "2004-06-28",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-149.html"
+  },
+  {
+    "id": "I-2.5-s150",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "150",
+    "marginal_note": "Regulations",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Transportation Companies",
+    "text": "150 The regulations may provide for any matter relating to the purposes of sections 148 and 149, may define, for the purposes of this Act, terms used in those sections and may include provisions respecting\n(a) the requirements and procedures applicable to a person who owns or operates a vehicle or a transportation facility;\n(b) the costs and fees for which a person who owns or operates a vehicle or a transportation facility is liable;\n(c) the procedures to be followed when a vehicle or other security is detained, seized, forfeited to Her Majesty in right of Canada or returned; and\n(d) the procedures by which a person may make claim that their interest in a vehicle or other good is not affected by it being detained, seized or forfeited to Her Majesty in right of Canada.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-150.html"
+  },
+  {
+    "id": "I-2.5-s150.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "150.1",
+    "marginal_note": "Regulations",
+    "part": "PART 3 - Enforcement",
+    "division": "",
+    "heading": "Sharing of Information",
+    "text": "150.1\n(1) The regulations may provide for any matter relating to\n(a) the collection, retention, use, disclosure and disposal of information, including a Social Insurance Number, for the purposes of this Act or for the purposes of program legislation as defined in section 2 of the Canada Border Services Agency Act;\n(b) the disclosure of information for the purposes of national security, the defence of Canada or the conduct of international affairs, including the implementation of an agreement or arrangement entered into under section 5 or 5.1 of the Department of Citizenship and Immigration Act or section 13 of the Canada Border Services Agency Act;\n(c) the disclosure of information relating to the professional or ethical conduct of a person referred to in any of paragraphs 91(2)(a) to (c) in connection with a proceeding — other than a proceeding before a superior court — or application under this Act to a body that is responsible for governing or investigating that conduct or to a person who is responsible for investigating that conduct, for the purposes of ensuring that persons referred to in those paragraphs offer and provide professional and ethical representation and advice to persons in connection with such proceedings and applications;\n(d) the retention, use, disclosure and disposal by the Royal Canadian Mounted Police of biometric information and any related personal information that is collected under this Act and provided to it for the enforcement of any law of Canada or a province; and\n(e) the disclosure of information for the purposes of cooperation between the Government of Canada and the government of a province.\n(2) [Conditions] Regulations made under subsection (1) may include conditions under which the collection, retention, use, disposal and disclosure may be made.",
+    "history": "2004, c. 15, s. 72; 2005, c. 38, s. 119; 2011, c. 8, s. 4; 2012, c. 17, s. 47; 2014, c. 39, s. 313; 2015, c. 36, s. 174",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 150.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-150.1.html"
+  },
+  {
+    "id": "I-2.5-s151",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "151",
+    "marginal_note": "Immigration and Refugee Board",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "151 The Immigration and Refugee Board consists of the Refugee Protection Division, the Refugee Appeal Division, the Immigration Division and the Immigration Appeal Division.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-151.html"
+  },
+  {
+    "id": "I-2.5-s152",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "152",
+    "marginal_note": "Composition",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "152 The Board is composed of a Chairperson and other members as are required to ensure the proper functioning of the Board.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-152.html"
+  },
+  {
+    "id": "I-2.5-s152.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "152.1",
+    "marginal_note": "Oath or affirmation of office",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "152.1 The Chairperson and other members of the Board must swear the oath or give the solemn affirmation of office set out in the rules of the Board.",
+    "history": "2010, c. 8, s. 17",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 152.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-152.1.html"
+  },
+  {
+    "id": "I-2.5-s153",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "153",
+    "marginal_note": "Chairperson and other members",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "153\n(1) The Chairperson and members of the Refugee Appeal Division and Immigration Appeal Division\n(a) are appointed to the Board by the Governor in Council, to hold office during good behaviour for a term not exceeding seven years, subject to removal by the Governor in Council at any time for cause, to serve in a regional or district office of the Board;\n(b) [Repealed, 2010, c. 8, s. 18]\n(c) are eligible for reappointment in the same or another capacity;\n(d) shall receive the remuneration that may be fixed by the Governor in Council;\n(e) are entitled to be paid reasonable travel and living expenses incurred while absent in the course of their duties, in the case of a full-time member, from their ordinary place of work or, in the case of a part-time member, while absent from their ordinary place of residence;\n(f) are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act and in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act;\n(g) may not accept or hold any office or employment or carry on any activity inconsistent with their duties and functions under this Act; and\n(h) if appointed as full-time members, must devote the whole of their time to the performance of their duties under this Act.\n(1.1) [Repealed, 2012, c. 17, s. 84]\n(2) [Deputy Chairperson and Assistant Deputy Chairpersons] One Deputy Chairperson for each Division referred to in subsection (1) and not more than 10 Assistant Deputy Chairpersons are to be designated by the Governor in Council from among the full-time members of those Divisions.\n(3) [Full-time and part-time appointments] The Chairperson and the Deputy Chairpersons and Assistant Deputy Chairpersons of the Divisions referred to in subsection (1) are appointed on a full-time basis and the other members are appointed on a full-time or part-time basis.\n(4) [Qualification] The Deputy Chairperson of the Immigration Appeal Division and a majority of the Assistant Deputy Chairpersons of that Division and at least 10 per cent of the members of the Divisions referred to in subsection (1) must be members of at least five years standing at the bar of a province or notaries of at least five years standing at the Chambre des notaires du Québec.",
+    "history": "2001, c. 27, s. 153; 2003, c. 22, s. 173; 2010, c. 8, s. 18; 2012, c. 17, ss. 48, 84",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-153.html"
+  },
+  {
+    "id": "I-2.5-s154",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "154",
+    "marginal_note": "Disposition after member ceases to hold office",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "154 A former member of the Board, within eight weeks after ceasing to be a member, may make or take part in a decision on a matter that they heard as a member, if the Chairperson so requests. For that purpose, the former member is deemed to be a member.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-154.html"
+  },
+  {
+    "id": "I-2.5-s155",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "155",
+    "marginal_note": "Disposition if member unable to take part",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "155 If a member of a three-member panel is unable to take part in the disposition of a matter that the member has heard, the remaining members may make the disposition and, for that purpose, are deemed to constitute the applicable Division.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-155.html"
+  },
+  {
+    "id": "I-2.5-s156",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "156",
+    "marginal_note": "Immunity and no summons",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Composition of Board",
+    "text": "156 The following rules apply to the Chairperson and the members in respect of the exercise or purported exercise of their functions under this Act:\n(a) no criminal or civil proceedings lie against them for anything done or omitted to be done in good faith; and\n(b) they are not competent or compellable to appear as a witness in any civil proceedings.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-156.html"
+  },
+  {
+    "id": "I-2.5-s157",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "157",
+    "marginal_note": "Head office",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Head Office and Staff",
+    "text": "157\n(1) The head office of the Board shall be in the National Capital Region as described in the schedule to the National Capital Act.\n(2) [Residence — Chairperson] The Chairperson must live in the National Capital Region or within reasonable commuting distance of it.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-157.html"
+  },
+  {
+    "id": "I-2.5-s158",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "158",
+    "marginal_note": "Personnel",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Head Office and Staff",
+    "text": "158 The Executive Director and other personnel necessary for the proper conduct of the business of the Board shall be appointed in accordance with the Public Service Employment Act, and the personnel are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act.",
+    "history": "2001, c. 27, s. 158; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-158.html"
+  },
+  {
+    "id": "I-2.5-s159",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "159",
+    "marginal_note": "Chairperson",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Duties of Chairperson",
+    "text": "159\n(1) The Chairperson is, by virtue of holding that office, a member of each Division of the Board and is the chief executive officer of the Board. In that capacity, the Chairperson\n(a) has supervision over and direction of the work and staff of the Board;\n(b) may at any time assign a member appointed under paragraph 153(1)(a) to the Refugee Appeal Division or the Immigration Appeal Division;\n(c) may at any time, despite paragraph 153(1)(a), assign a member of the Refugee Appeal Division or the Immigration Appeal Division to work in another regional or district office to satisfy operational requirements, but an assignment may not exceed 120 days without the approval of the Governor in Council;\n(d) may designate, from among the full-time members appointed under paragraph 153(1)(a), coordinating members for the Refugee Appeal Division or the Immigration Appeal Division;\n(e) assigns administrative functions to the members of the Board;\n(f) apportions work among the members of the Board and fixes the place, date and time of proceedings;\n(g) takes any action that may be necessary to ensure that the members of the Board carry out their duties efficiently and without undue delay;\n(h) may issue guidelines in writing to members of the Board and identify decisions of the Board as jurisprudential guides, after consulting with the Deputy Chairpersons, to assist members in carrying out their duties; and\n(i) may appoint and, subject to the approval of the Treasury Board, fix the remuneration of experts or persons having special knowledge to assist the Divisions in any matter.\n(2) [Delegation] The Chairperson may delegate any of his or her powers under this Act to a member of the Board, except that\n(a) powers referred to in subsection 161(1) may not be delegated;\n(b) powers referred to in paragraphs (1)(a) and (i) may be delegated to the Executive Director of the Board;\n(c) powers in relation to the Immigration Appeal Division and the Refugee Appeal Division may only be delegated to the Deputy Chairperson, the Assistant Deputy Chairpersons, or other members, including coordinating members, of either of those Divisions; and\n(d) powers in relation to the Immigration Division or the Refugee Protection Division may only be delegated to the Deputy Chairperson, the Assistant Deputy Chairpersons or other members, including coordinating members, of that Division.",
+    "history": "2001, c. 27, s. 159; 2010, c. 8, s. 19",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-159.html"
+  },
+  {
+    "id": "I-2.5-s160",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "160",
+    "marginal_note": "Absence, incapacity or vacancy",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Duties of Chairperson",
+    "text": "160 In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Minister may authorize one of the Deputy Chairpersons or any other member of the Board to act as Chairperson.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-160.html"
+  },
+  {
+    "id": "I-2.5-s161",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "161",
+    "marginal_note": "Rules",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Functioning of Board",
+    "text": "161\n(1) Subject to the approval of the Governor in Council, and in consultation with the Deputy Chairpersons, the Chairperson may make rules respecting\n(a) the referral of a claim for refugee protection to the Refugee Protection Division;\n(a.1) the factors to be taken into account in fixing or changing the date of the hearing referred to in subsection 100(4.1);\n(a.2) the activities, practice and procedure of each of the Divisions of the Board, including the periods for appeal, other than in respect of appeals of decisions of the Refugee Protection Division, the priority to be given to proceedings, the notice that is required and the period in which notice must be given;\n(b) the conduct of persons in proceedings before the Board, as well as the consequences of, and sanctions for, the breach of those rules;\n(c) the information that may be required and the manner in which, and the time within which, it must be provided with respect to a proceeding before the Board; and\n(d) any other matter considered by the Chairperson to require rules.\n(1.1) [Distinctions] The rules made under paragraph (1)(c) may distinguish among claimants for refugee protection who make their claims inside Canada on the basis of whether their claims are made at a port of entry or elsewhere or on the basis of whether they are nationals of a country that is, on the day on which their claim is made, a country designated under subsection 109.1(1).\n(2) [Tabling in Parliament] The Minister shall cause a copy of any rule made under subsection (1) to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the approval of the rule by the Governor in Council.",
+    "history": "2001, c. 27, s. 161; 2010, c. 8, s. 20; 2012, c. 17, ss. 49, 61, 84",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-161.html"
+  },
+  {
+    "id": "I-2.5-s162",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "162",
+    "marginal_note": "Sole and exclusive jurisdiction",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "162\n(1) Each Division of the Board has, in respect of proceedings brought before it under this Act, sole and exclusive jurisdiction to hear and determine all questions of law and fact, including questions of jurisdiction.\n(2) [Procedure] Each Division shall deal with all proceedings before it as informally and quickly as the circumstances and the considerations of fairness and natural justice permit.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-162.html"
+  },
+  {
+    "id": "I-2.5-s163",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "163",
+    "marginal_note": "Composition of panels",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "163 Matters before a Division shall be conducted before a single member unless, except for matters before the Immigration Division, the Chairperson is of the opinion that a panel of three members should be constituted.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-163.html"
+  },
+  {
+    "id": "I-2.5-s164",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "164",
+    "marginal_note": "Presence of parties",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "164 Where a hearing is held by a Division, it may, in the Division’s discretion, be conducted in the presence of, or by a means of live telecommunication with, the person who is the subject of the proceedings.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-164.html"
+  },
+  {
+    "id": "I-2.5-s165",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "165",
+    "marginal_note": "Powers of a commissioner",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "165 The Refugee Protection Division, the Refugee Appeal Division and the Immigration Division and each member of those Divisions have the powers and authority of a commissioner appointed under Part I of the Inquiries Act and may do any other thing they consider necessary to provide a full and proper hearing.",
+    "history": "2001, c. 27, s. 165; 2010, c. 8, s. 22",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-165.html"
+  },
+  {
+    "id": "I-2.5-s166",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "166",
+    "marginal_note": "Proceedings — all Divisions",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "166 Proceedings before a Division are to be conducted as follows:\n(a) subject to the other provisions of this section, proceedings must be held in public;\n(b) on application or on its own initiative, the Division may conduct a proceeding in the absence of the public, or take any other measure that it considers necessary to ensure the confidentiality of the proceedings, if, after having considered all available alternate measures, the Division is satisfied that there is\n(i) a serious possibility that the life, liberty or security of a person will be endangered if the proceeding is held in public,\n(ii) a real and substantial risk to the fairness of the proceeding such that the need to prevent disclosure outweighs the societal interest that the proceeding be conducted in public, or\n(iii) a real and substantial risk that matters involving public security will be disclosed;\n(c) subject to paragraph (d), proceedings before the Refugee Protection Division and the Refugee Appeal Division must be held in the absence of the public;\n(c.1) subject to paragraph (d), proceedings before the Immigration Division must be held in the absence of the public if they concern a person who is the subject of a proceeding before the Refugee Protection Division or the Refugee Appeal Division that is pending or who has made an application for protection to the Minister that is pending;\n(d) on application or on its own initiative, the Division may conduct a proceeding in public, or take any other measure that it considers necessary to ensure the appropriate access to the proceedings if, after having considered all available alternate measures and the factors set out in paragraph (b), the Division is satisfied that it is appropriate to do so;\n(e) despite paragraphs (b) to (c.1), a representative or agent of the United Nations High Commissioner for Refugees is entitled to observe proceedings concerning a protected person or a person who has made a claim for refugee protection or an application for protection; and\n(f) despite paragraph (e), the representative or agent may not observe any part of the proceedings that deals with information or other evidence in respect of which an application has been made under section 86, and not rejected, or with information or other evidence protected under that section.",
+    "history": "2001, c. 27, s. 166; 2008, c. 3, s. 5; 2012, c. 17, s. 50",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-166.html"
+  },
+  {
+    "id": "I-2.5-s167",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "167",
+    "marginal_note": "Right to counsel",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "167\n(1) A person who is the subject of proceedings before any Division of the Board and the Minister may, at their own expense, be represented by legal or other counsel.\n(2) [Representation] If a person who is the subject of proceedings is under 18 years of age or unable, in the opinion of the applicable Division, to appreciate the nature of the proceedings, the Division shall designate a person to represent the person.",
+    "history": "2001, c. 27, s. 167; 2010, c. 8, s. 23; 2012, c. 17, s. 63",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-167.html"
+  },
+  {
+    "id": "I-2.5-s168",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "168",
+    "marginal_note": "Abandonment of proceeding",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "168\n(1) A Division may determine that a proceeding before it has been abandoned if the Division is of the opinion that the applicant is in default in the proceedings, including by failing to appear for a hearing, to provide information required by the Division or to communicate with the Division on being requested to do so.\n(2) [Abuse of process] A Division may refuse to allow an applicant to withdraw from a proceeding if it is of the opinion that the withdrawal would be an abuse of process under its rules.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-168.html"
+  },
+  {
+    "id": "I-2.5-s169",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "169",
+    "marginal_note": "Decisions and reasons",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Provisions that Apply to All Divisions",
+    "text": "169 In the case of a decision of a Division, other than an interlocutory decision:\n(a) the decision takes effect in accordance with the rules;\n(b) reasons for the decision must be given;\n(c) the decision may be rendered orally or in writing, except a decision of the Refugee Appeal Division, which must be rendered in writing;\n(d) if the Refugee Protection Division rejects a claim, written reasons must be provided to the claimant and the Minister;\n(e) if the person who is the subject of proceedings before the Board or the Minister requests reasons for a decision within 10 days of notification of the decision, or in circumstances set out in the rules of the Board, the Division must provide written reasons; and\n(f) the period in which to apply for judicial review with respect to a decision of the Board is calculated from the giving of notice of the decision or from the sending of written reasons, whichever is later.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-169.html"
+  },
+  {
+    "id": "I-2.5-s169.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "169.1",
+    "marginal_note": "Composition",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Refugee Protection Division",
+    "text": "169.1\n(1) The Refugee Protection Division consists of the Deputy Chairperson, Assistant Deputy Chairpersons and other members, including coordinating members, necessary to carry out its functions.\n(2) [Public Service Employment Act] The members of the Refugee Protection Division are appointed in accordance with the Public Service Employment Act.",
+    "history": "2010, c. 8, s. 26",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 169.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-169.1.html"
+  },
+  {
+    "id": "I-2.5-s170",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "170",
+    "marginal_note": "Proceedings",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Refugee Protection Division",
+    "text": "170 The Refugee Protection Division, in any proceeding before it,\n(a) may inquire into any matter that it considers relevant to establishing whether a claim is well-founded;\n(b) must hold a hearing;\n(c) must notify the person who is the subject of the proceeding and the Minister of the hearing;\n(d) must provide the Minister, on request, with the documents and information referred to in subsection 100(4);\n(d.1) may question the witnesses, including the person who is the subject of the proceeding;\n(e) must give the person and the Minister a reasonable opportunity to present evidence, question witnesses and make representations;\n(f) may, despite paragraph (b), allow a claim for refugee protection without a hearing, if the Minister has not notified the Division, within the period set out in the rules of the Board, of the Minister’s intention to intervene;\n(g) is not bound by any legal or technical rules of evidence;\n(h) may receive and base a decision on evidence that is adduced in the proceedings and considered credible or trustworthy in the circumstances; and\n(i) may take notice of any facts that may be judicially noticed, any other generally recognized facts and any information or opinion that is within its specialized knowledge.",
+    "history": "2001, c. 27, s. 170; 2010, c. 8, s. 27",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-170.html"
+  },
+  {
+    "id": "I-2.5-s170.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "170.2",
+    "marginal_note": "No reopening of claim or application",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Refugee Protection Division",
+    "text": "170.2 The Refugee Protection Division does not have jurisdiction to reopen on any ground — including a failure to observe a principle of natural justice — a claim for refugee protection, an application for protection or an application for cessation or vacation, in respect of which the Refugee Appeal Division or the Federal Court, as the case may be, has made a final determination.",
+    "history": "2012, c. 17, s. 51",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 170.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-170.2.html"
+  },
+  {
+    "id": "I-2.5-s171",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "171",
+    "marginal_note": "Proceedings",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Refugee Appeal Division",
+    "text": "171 In the case of a proceeding of the Refugee Appeal Division,\n(a) the Division must give notice of any hearing to the Minister and to the person who is the subject of the appeal;\n(a.1) subject to subsection 110(4), if a hearing is held, the Division must give the person who is the subject of the appeal and the Minister the opportunity to present evidence, question witnesses and make submissions;\n(a.2) the Division is not bound by any legal or technical rules of evidence;\n(a.3) the Division may receive and base a decision on evidence that is adduced in the proceedings and considered credible or trustworthy in the circumstances;\n(a.4) the Minister may, at any time before the Division makes a decision, after giving notice to the Division and to the person who is the subject of the appeal, intervene in the appeal;\n(a.5) the Minister may, at any time before the Division makes a decision, submit documentary evidence and make written submissions in support of the Minister’s appeal or intervention in the appeal;\n(b) the Division may take notice of any facts that may be judicially noticed and of any other generally recognized facts and any information or opinion that is within its specialized knowledge; and\n(c) a decision of a panel of three members of the Refugee Appeal Division has, for the Refugee Protection Division and for a panel of one member of the Refugee Appeal Division, the same precedential value as a decision of an appeal court has for a trial court.",
+    "history": "2001, c. 27, s. 171; 2010, c. 8, s. 28; 2012, c. 17, s. 52",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-171.html"
+  },
+  {
+    "id": "I-2.5-s171.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "171.1",
+    "marginal_note": "No reopening of appeal",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Refugee Appeal Division",
+    "text": "171.1 The Refugee Appeal Division does not have jurisdiction to reopen on any ground — including a failure to observe a principle of natural justice — an appeal in respect of which the Federal Court has made a final determination.",
+    "history": "2012, c. 17, s. 53",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 171.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-171.1.html"
+  },
+  {
+    "id": "I-2.5-s172",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "172",
+    "marginal_note": "Composition",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Immigration Division",
+    "text": "172\n(1) The Immigration Division consists of the Deputy Chairperson, Assistant Deputy Chairpersons and other members necessary to carry out its functions.\n(2) [Public Service Employment Act] The members of the Immigration Division are appointed in accordance with the Public Service Employment Act.",
+    "history": "2001, c. 27, s. 172; 2010, c. 8, s. 29",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-172.html"
+  },
+  {
+    "id": "I-2.5-s173",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "173",
+    "marginal_note": "Proceedings",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Immigration Division",
+    "text": "173 The Immigration Division, in any proceeding before it,\n(a) must, where practicable, hold a hearing;\n(b) must give notice of the proceeding to the Minister and to the person who is the subject of the proceeding and hear the matter without delay;\n(c) is not bound by any legal or technical rules of evidence; and\n(d) may receive and base a decision on evidence adduced in the proceedings that it considers credible or trustworthy in the circumstances.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-173.html"
+  },
+  {
+    "id": "I-2.5-s174",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "174",
+    "marginal_note": "Court of record",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Immigration Appeal Division",
+    "text": "174\n(1) The Immigration Appeal Division is a court of record and shall have an official seal, which shall be judicially noticed.\n(2) [Powers] The Immigration Appeal Division has all the powers, rights and privileges vested in a superior court of record with respect to any matter necessary for the exercise of its jurisdiction, including the swearing and examination of witnesses, the production and inspection of documents and the enforcement of its orders.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-174.html"
+  },
+  {
+    "id": "I-2.5-s175",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "175",
+    "marginal_note": "Proceedings",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Immigration Appeal Division",
+    "text": "175\n(1) The Immigration Appeal Division, in any proceeding before it,\n(a) must, in the case of an appeal under subsection 63(4), hold a hearing;\n(b) is not bound by any legal or technical rules of evidence; and\n(c) may receive and base a decision on evidence adduced in the proceedings that it considers credible or trustworthy in the circumstances.\n(2) [Presence of permanent resident] In the case of an appeal by a permanent resident under subsection 63(4), the Immigration Appeal Division may, after considering submissions from the Minister and the permanent resident and if satisfied that the presence of the permanent resident at the hearing is necessary, order the permanent resident to physically appear at the hearing, in which case an officer shall issue a travel document for that purpose.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-175.html"
+  },
+  {
+    "id": "I-2.5-s176",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "176",
+    "marginal_note": "Request",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "176\n(1) The Chairperson may request the Minister to decide whether any member of the Immigration Appeal Division or the Refugee Appeal Division should be subject to remedial or disciplinary measures for a reason set out in subsection (2).\n(2) [Reasons] The request is to be based on the reason that the member has become incapacitated from the proper execution of that office by reason of infirmity, has been guilty of misconduct, has failed in the proper execution of that office or has been placed, by conduct or otherwise, in a position that is incompatible with due execution of that office.",
+    "history": "2001, c. 27, s. 176; 2010, c. 8, s. 30",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-176.html"
+  },
+  {
+    "id": "I-2.5-s177",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "177",
+    "marginal_note": "Measures",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "177 On receipt of the request, the Minister may take one or more of the following measures:\n(a) obtain, in an informal and expeditious manner, any information that the Minister considers necessary;\n(b) refer the matter for mediation, if the Minister is satisfied that the issues in relation to the request may be appropriately resolved by mediation;\n(c) request of the Governor in Council that an inquiry be held under section 178; or\n(d) advise the Chairperson that the Minister considers that it is not necessary to take further measures under this section or sections 178 to 185.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-177.html"
+  },
+  {
+    "id": "I-2.5-s178",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "178",
+    "marginal_note": "Appointment of inquirer",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "178 On receipt of a request referred to in paragraph 177(c), the Governor in Council may, on the recommendation of the Minister of Justice, appoint a judge of a superior court to conduct an inquiry.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-178.html"
+  },
+  {
+    "id": "I-2.5-s179",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "179",
+    "marginal_note": "Powers",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "179 The judge has all the powers, rights and privileges that are vested in a superior court, including the power\n(a) to issue a summons requiring any person to appear at the time and place mentioned in the summons to testify about all matters within that person’s knowledge relative to the inquiry and to produce any document or thing relative to the inquiry that the person has or controls; and\n(b) to administer oaths and examine any person on oath.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-179.html"
+  },
+  {
+    "id": "I-2.5-s180",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "180",
+    "marginal_note": "Staff",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "180 The judge may engage the services of counsel and other persons having technical or specialized knowledge to assist the judge in conducting the inquiry, establish the terms and conditions of their engagement and, with the approval of the Treasury Board, fix and pay their remuneration and expenses.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-180.html"
+  },
+  {
+    "id": "I-2.5-s181",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "181",
+    "marginal_note": "Exceptions to public hearing",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "181\n(1) An inquiry must be held in public. However, the judge may, on application, take any appropriate measures and make any order that the judge considers necessary to ensure the confidentiality of the inquiry if, after having considered all available alternate measures, the judge is satisfied that there is\n(a) a real and substantial risk that matters involving public security will be disclosed;\n(b) a real and substantial risk to the fairness of the inquiry such that the need to prevent disclosure outweighs the societal interest that the inquiry be conducted in public; or\n(c) a serious possibility that the life, liberty or security of a person will be endangered.\n(2) [Confidentiality of application] If the judge considers it appropriate, the judge may take any measures and make any order that the judge considers necessary to ensure the confidentiality of a hearing held in respect of an application under subsection (1).",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-181.html"
+  },
+  {
+    "id": "I-2.5-s182",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "182",
+    "marginal_note": "Rules of evidence",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "182\n(1) In conducting an inquiry, the judge is not bound by any legal or technical rules of evidence and may receive, and base a decision on, evidence presented in the proceedings that the judge considers credible or trustworthy in the circumstances of the case.\n(2) [Intervenors] An interested party may, with leave of the judge, intervene in an inquiry on any terms and conditions that the judge considers appropriate.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-182.html"
+  },
+  {
+    "id": "I-2.5-s183",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "183",
+    "marginal_note": "Right to be heard",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "183 The member who is the subject of the inquiry shall be given reasonable notice of the subject-matter of the inquiry and of the time and place of any hearing and shall be given an opportunity, in person or by counsel, to be heard at the hearing, to cross-examine witnesses and to present evidence.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-183.html"
+  },
+  {
+    "id": "I-2.5-s184",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "184",
+    "marginal_note": "Report to Minister",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "184\n(1) After an inquiry has been completed, the judge must submit a report containing the judge’s findings and recommendations, if any, to the Minister.\n(2) [Recommendations] The judge may, for any of the reasons set out in subsection 176(2), recommend in the report that the member be suspended without pay or removed from office or that any other disciplinary measure or any remedial measure be taken.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-184.html"
+  },
+  {
+    "id": "I-2.5-s185",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "185",
+    "marginal_note": "Transmission of report to Governor in Council",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "185 If the Minister receives a report of an inquiry in which the judge makes a recommendation, the Minister shall send the report to the Governor in Council who may, if the Governor in Council considers it appropriate, suspend the member without pay, remove the member from office or impose any other disciplinary measure or any remedial measure.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-185.html"
+  },
+  {
+    "id": "I-2.5-s186",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "186",
+    "marginal_note": "Rights not affected",
+    "part": "PART 4 - Immigration and Refugee Board",
+    "division": "",
+    "heading": "Remedial and Disciplinary Measures",
+    "text": "186 Nothing in sections 176 to 185 affects any right or power of the Governor in Council in relation to the removal of a member from office for cause.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-186.html"
+  },
+  {
+    "id": "I-2.5-s186.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "186.1",
+    "marginal_note": "Powers",
+    "part": "PART 4.1 - Electronic Administration",
+    "division": "",
+    "heading": "PART 4.1 - Electronic Administration",
+    "text": "186.1\n(1) The Minister may administer this Act using electronic means, including as it relates to its enforcement.\n(2) [Exception] This Part does not apply to the Minister of Employment and Social Development in respect of any activity the administration of which is the responsibility of that Minister under this Act.\n(3) [Officer] For greater certainty, any person or class of persons who are designated as officers by the Minister to carry out any purpose of this Act may, in the exercise of their powers or the performance of their duties and functions, use the electronic means that are made available or specified by the Minister.\n(4) [Delegation] For greater certainty, a person who has been authorized by the Minister to do anything that may be done by the Minister under this Act, may do so using the electronic means that are made available or specified by the Minister.\n(5) [Decision, determination or examination by automated system] For greater certainty, an electronic system, including an automated system, may be used by the Minister to make a decision or determination under this Act, or by an officer to make a decision or determination or to proceed with an examination under this Act, if the system is made available to the officer by the Minister.",
+    "history": "2015, c. 36, s. 175",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 186.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-186.1.html"
+  },
+  {
+    "id": "I-2.5-s186.2",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "186.2",
+    "marginal_note": "Conditions for electronic version",
+    "part": "PART 4.1 - Electronic Administration",
+    "division": "",
+    "heading": "PART 4.1 - Electronic Administration",
+    "text": "186.2 A requirement under this Act to provide a signature, or to make an application, request, claim, decision or determination, or to submit or issue any document, or to give notice or provide information, or to submit a document in its original form, is satisfied by its electronic version, if\n(a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister; and\n(b) any other requirements that may be prescribed have been met.",
+    "history": "2015, c. 36, s. 175",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 186.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-186.2.html"
+  },
+  {
+    "id": "I-2.5-s186.3",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "186.3",
+    "marginal_note": "Regulations",
+    "part": "PART 4.1 - Electronic Administration",
+    "division": "",
+    "heading": "PART 4.1 - Electronic Administration",
+    "text": "186.3\n(1) The regulations may provide for any matter respecting the application of section 186.1 and paragraph 186.2(b), and may include provisions respecting\n(a) the technology or format to be used, or the standards, specifications or processes to be followed, including for the making or verifying of an electronic signature and the manner in which it is to be used; and\n(b) the date and time when, and the place where, an electronic version of an application, request, claim, notice, decision, determination, document or any information is deemed to be sent or received.\n(2) [Requirement to use electronic means] The regulations may require a foreign national or another individual who, or entity that, makes an application, request or claim, submits any document or provides information under this Act to do so using electronic means, including an electronic system. The regulations may also include provisions respecting those means, including that system, respecting the circumstances in which that application, request or claim may be made, the document may be submitted or the information may be provided by other means and respecting those other means.\n(3) [Minister’s power] The regulations may prescribe the circumstances in which the Minister may require a foreign national or another individual who, or an entity that, makes an application, request or claim, submits any document or provides information under this Act to do so using any means that are specified by the Minister.\n(4) [Electronic payments] The regulations may\n(a) require that payments that are required to be made or evidence of payment that is required to be provided under this Act must be made or provided by means of an electronic system;\n(b) include provisions respecting such a system, respecting the circumstances in which those payments may be made or evidence of payments may be provided by other means, and respecting those other means; and\n(c) include provisions respecting the date and time when, and the place where, an electronic payment or evidence of payment is deemed to be sent or received.\n(5) [Incorporation by reference] The regulations may incorporate by reference the standards or specifications of any government, person or organization, either as they exist on a specified date or as amended from time to time.",
+    "history": "2015, c. 36, s. 175",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 186.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-186.3.html"
+  },
+  {
+    "id": "I-2.5-s186.4",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "186.4",
+    "marginal_note": "Clarification",
+    "part": "PART 4.1 - Electronic Administration",
+    "division": "",
+    "heading": "PART 4.1 - Electronic Administration",
+    "text": "186.4 If any provision of this Act or the regulations authorizes an officer or another individual to require a foreign national or another individual or an entity to submit a visa or other document or to provide information, the officer or individual is not precluded by this Part from requiring the foreign national, other individual or entity to submit the visa or other document or to provide the information, as the case may be, in accordance with that provision.",
+    "history": "2015, c. 36, s. 175",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 186.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-186.4.html"
+  },
+  {
+    "id": "I-2.5-s187",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "187",
+    "marginal_note": "Definition of former Act",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "187 For the purposes of sections 188 to 201, former Act means the Immigration Act, chapter I-2 of the Revised Statutes of Canada, 1985, and, where applicable, the regulations and rules made under it.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-187.html"
+  },
+  {
+    "id": "I-2.5-s188",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "188",
+    "marginal_note": "Continuation",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "188\n(1) The Immigration and Refugee Board continued by section 57 of the former Act is hereby continued.\n(2) [Chairperson, Deputy Chairpersons, Assistant Deputy Chairpersons] The Chairperson, Deputy Chairpersons and Assistant Deputy Chairpersons appointed under the former Act continue in the same capacity with the Board until the expiry or revocation of their respective appointments.\n(3) [Continuation — members] A member appointed under the former Act to the Convention Refugee Determination Division or the Immigration Appeal Division continues in office as a member of the Board until the expiry or revocation of their appointment.\n*(4) [Executive Director] The person who, on the coming into force of this section, held the office of Executive Director of the Board is deemed to have been appointed to that office under section 158, without prejudice to any salary and benefits he or she may receive by virtue of having held that office before that coming into force.\n* [Note: Section 188 in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-188.html"
+  },
+  {
+    "id": "I-2.5-s*189",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*189",
+    "marginal_note": "Powers",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*189 Sections 94.6, 102.001 to 102.003 and 107.1 of the former Act are, despite paragraph 274(a), deemed not to be repealed and the Minister may exercise any of the powers described in those sections with respect to any business or fund that was approved by the Minister before the coming into force of paragraph 274(a).\n* [Note: Paragraph 274(a) in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*189.html"
+  },
+  {
+    "id": "I-2.5-s*190",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*190",
+    "marginal_note": "Application of this Act",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*190 Every application, proceeding or matter under the former Act that is pending or in progress immediately before the coming into force of this section shall be governed by this Act on that coming into force.\n* [Note: Section 190 in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*190.html"
+  },
+  {
+    "id": "I-2.5-s*191",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*191",
+    "marginal_note": "Convention Refugee Determination Division",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*191 Every application, proceeding or matter before the Convention Refugee Determination Division under the former Act that is pending or in progress immediately before the coming into force of this section, in respect of which substantive evidence has been adduced but no decision has been made, shall be continued under the former Act by the Refugee Protection Division of the Board.\n* [Note: Section 191 in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*191.html"
+  },
+  {
+    "id": "I-2.5-s*192",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*192",
+    "marginal_note": "Immigration Appeal Division",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*192 If a notice of appeal has been filed with the Immigration Appeal Division immediately before the coming into force of this section, the appeal shall be continued under the former Act by the Immigration Appeal Division of the Board.\n* [Note: Section 192 in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*192.html"
+  },
+  {
+    "id": "I-2.5-s*193",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*193",
+    "marginal_note": "Continuation by Immigration Division",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*193 Every application, proceeding or matter before the Adjudication Division under the former Act that is pending or in progress immediately before the coming into force of this section, in respect of which substantive evidence has been adduced but no decision has been made, shall be continued under this Act by the Immigration Division of the Board.\n* [Note: Section 193 in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*193.html"
+  },
+  {
+    "id": "I-2.5-s194",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "194",
+    "marginal_note": "Refugee Protection Division",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "194 In cases referred to in section 191, a decision by the Refugee Protection Division following a hearing that has been commenced by the Convention Refugee Determination Division is not subject to an appeal under section 110.",
+    "history": "",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-194.html"
+  },
+  {
+    "id": "I-2.5-s195",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "195",
+    "marginal_note": "Convention Refugee Determination Division",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "195 A decision made by the Convention Refugee Determination Division before the coming into force of this section is not subject to an appeal under section 110.",
+    "history": "",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-195.html"
+  },
+  {
+    "id": "I-2.5-s196",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "196",
+    "marginal_note": "Appeals",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "196 Despite section 192, an appeal made to the Immigration Appeal Division before the coming into force of this section shall be discontinued if the appellant has not been granted a stay under the former Act and the appeal could not have been made because of section 64 of this Act.",
+    "history": "2001, c. 27, s. 196; 2015, c. 3, s. 117(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-196.html"
+  },
+  {
+    "id": "I-2.5-s197",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "197",
+    "marginal_note": "Stays",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "197 Despite section 192, if an appellant who has been granted a stay under the former Act breaches a condition of the stay, the appellant shall be subject to the provisions of section 64 and subsection 68(4) of this Act.",
+    "history": "2001, c. 27, s. 197; 2015, c. 3, s. 117(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-197.html"
+  },
+  {
+    "id": "I-2.5-s198",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "198",
+    "marginal_note": "Refugee Protection Division",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "198 The Refugee Protection Division has jurisdiction to consider decisions of the Convention Refugee Determination Division that are set aside by the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada, and shall dispose of those matters in accordance with the provisions of this Act.",
+    "history": "2001, c. 27, s. 198; 2002, c. 8, s. 194",
+    "last_amended": "2003-07-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-198.html"
+  },
+  {
+    "id": "I-2.5-s199",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "199",
+    "marginal_note": "Redetermination",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "199 Sections 112 to 114 apply to a redetermination of a decision set aside by the Federal Court with respect to an application for landing as a member of the post-determination refugee claimants in Canada class within the meaning of the Immigration Regulations, 1978.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-199.html"
+  },
+  {
+    "id": "I-2.5-s*200",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*200",
+    "marginal_note": "Exclusion",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*200 Subsection 31(1) does not apply with respect to persons who were permanent residents, within the meaning of the former Act, on the coming into force of this section.\n* [Note: Section 200 in force June 28, 2002, see SI/2002-97.]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*200.html"
+  },
+  {
+    "id": "I-2.5-s201",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "201",
+    "marginal_note": "Regulations",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "201 The regulations may provide for measures regarding the transition between the former Act and this Act, including measures regarding classes of persons who will be subject in whole or in part to this Act or the former Act and measures regarding financial and enforcement matters.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-201.html"
+  },
+  {
+    "id": "I-2.5-s202",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "202",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Access to Information Act",
+    "text": "202 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-202.html"
+  },
+  {
+    "id": "I-2.5-s203",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "203",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Agricultural Marketing Programs Act",
+    "text": "203 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-203.html"
+  },
+  {
+    "id": "I-2.5-s204 and 205",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "204 and 205",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Animal Pedigree Act",
+    "text": "204 and 205 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 204 and 205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-204 and 205.html"
+  },
+  {
+    "id": "I-2.5-s206",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "206",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Bank Act",
+    "text": "206 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-206.html"
+  },
+  {
+    "id": "I-2.5-s207",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "207",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Budget Implementation Act, 1998",
+    "text": "207 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-207.html"
+  },
+  {
+    "id": "I-2.5-s208",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "208",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Business Development Bank of Canada Act",
+    "text": "208 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-208.html"
+  },
+  {
+    "id": "I-2.5-s209",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "209",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Business Corporations Act",
+    "text": "209 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-209.html"
+  },
+  {
+    "id": "I-2.5-s210",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "210",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Customs and Revenue Agency Act",
+    "text": "210 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 210",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-210.html"
+  },
+  {
+    "id": "I-2.5-s211 to 214",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "211 to 214",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Elections Act",
+    "text": "211 to 214 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 211 to 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-211 to 214.html"
+  },
+  {
+    "id": "I-2.5-s215",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "215",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Labour Code",
+    "text": "215 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-215.html"
+  },
+  {
+    "id": "I-2.5-s216 to 218",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "216 to 218",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Shipping Act",
+    "text": "216 to 218 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 216 to 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-216 to 218.html"
+  },
+  {
+    "id": "I-2.5-s219",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "219",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Student Financial Assistance Act",
+    "text": "219 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-219.html"
+  },
+  {
+    "id": "I-2.5-s220",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "220",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Student Loans Act",
+    "text": "220 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-220.html"
+  },
+  {
+    "id": "I-2.5-s221 and 222",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "221 and 222",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Transportation Act",
+    "text": "221 and 222 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 221 and 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-221 and 222.html"
+  },
+  {
+    "id": "I-2.5-s223 to 226",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "223 to 226",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canadian Security Intelligence Service Act",
+    "text": "223 to 226 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 223 to 226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-223 to 226.html"
+  },
+  {
+    "id": "I-2.5-s227",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "227",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Chemical Weapons Convention Implementation Act",
+    "text": "227 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 227",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-227.html"
+  },
+  {
+    "id": "I-2.5-s227.1 to 232",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "227.1 to 232",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Citizenship Act",
+    "text": "227.1 to 232 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 227.1 to 232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-227.1 to 232.html"
+  },
+  {
+    "id": "I-2.5-s233",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "233",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Comprehensive Nuclear Test-Ban Treaty Implementation Act",
+    "text": "233 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-233.html"
+  },
+  {
+    "id": "I-2.5-s234",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "234",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Cooperative Credit Associations Act",
+    "text": "234 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-234.html"
+  },
+  {
+    "id": "I-2.5-s235 to 241",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "235 to 241",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Copyright Act",
+    "text": "235 to 241 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 235 to 241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-235 to 241.html"
+  },
+  {
+    "id": "I-2.5-s242 and 243",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "242 and 243",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Corrections and Conditional Release Act",
+    "text": "242 and 243 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 242 and 243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-242 and 243.html"
+  },
+  {
+    "id": "I-2.5-s244",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "244",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Criminal Code",
+    "text": "244 [Amendment]",
+    "history": "",
+    "last_amended": "2004-05-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 244",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-244.html"
+  },
+  {
+    "id": "I-2.5-s245",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "245",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Criminal Code",
+    "text": "245 [Repealed, 2004, c. 15, s. 110]",
+    "history": "",
+    "last_amended": "2004-05-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 245",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-245.html"
+  },
+  {
+    "id": "I-2.5-s246 and 247",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "246 and 247",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Criminal Code",
+    "text": "246 and 247 [Amendments]",
+    "history": "",
+    "last_amended": "2004-05-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 246 and 247",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-246 and 247.html"
+  },
+  {
+    "id": "I-2.5-s248 and 249",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "248 and 249",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Emergencies Act",
+    "text": "248 and 249 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 248 and 249",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-248 and 249.html"
+  },
+  {
+    "id": "I-2.5-s250 to 252",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "250 to 252",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Extradition Act",
+    "text": "250 to 252 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 250 to 252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-250 to 252.html"
+  },
+  {
+    "id": "I-2.5-s253",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "253",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Foreign Publishers Advertising Services Act",
+    "text": "253 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 253",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-253.html"
+  },
+  {
+    "id": "I-2.5-s254",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "254",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Income Tax Act",
+    "text": "254 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 254",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-254.html"
+  },
+  {
+    "id": "I-2.5-s255",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "255",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Insurance Companies Act",
+    "text": "255 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 255",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-255.html"
+  },
+  {
+    "id": "I-2.5-s256 to 258",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "256 to 258",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "International Centre for Human Rights and Democratic Development Act",
+    "text": "256 to 258 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 256 to 258",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-256 to 258.html"
+  },
+  {
+    "id": "I-2.5-s259",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "259",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Investment Canada Act",
+    "text": "259 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 259",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-259.html"
+  },
+  {
+    "id": "I-2.5-s260",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "260",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Labour Adjustment Benefits Act",
+    "text": "260 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-260.html"
+  },
+  {
+    "id": "I-2.5-s261",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "261",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Mutual Legal Assistance in Criminal Matters Act",
+    "text": "261 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 261",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-261.html"
+  },
+  {
+    "id": "I-2.5-s262",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "262",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "National Energy Board Act",
+    "text": "262 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 262",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-262.html"
+  },
+  {
+    "id": "I-2.5-s263 to 267",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "263 to 267",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Old Age Security Act",
+    "text": "263 to 267 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 263 to 267",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-263 to 267.html"
+  },
+  {
+    "id": "I-2.5-s268",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "268",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Pilotage Act",
+    "text": "268 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 268",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-268.html"
+  },
+  {
+    "id": "I-2.5-s269",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "269",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Privacy Act",
+    "text": "269 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 269",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-269.html"
+  },
+  {
+    "id": "I-2.5-s270",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "270",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Proceeds of Crime (Money Laundering) Act",
+    "text": "270 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 270",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-270.html"
+  },
+  {
+    "id": "I-2.5-s271",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "271",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Trade-marks Act",
+    "text": "271 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 271",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-271.html"
+  },
+  {
+    "id": "I-2.5-s272",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "272",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Trust and Loan Companies Act",
+    "text": "272 [Amendment]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 272",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-272.html"
+  },
+  {
+    "id": "I-2.5-s273",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "273",
+    "marginal_note": "Terminology",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Terminology",
+    "text": "273 Unless the context requires otherwise, “Immigration Act” is replaced by “Immigration and Refugee Protection Act” in\n(a) any regulation, as defined in section 2 of the Statutory Instruments Act; and\n(b) any other instrument made\n(i) in the execution of a power conferred by or under an Act of Parliament, or\n(ii) by or under the authority of the Governor in Council.",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 273",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-273.html"
+  },
+  {
+    "id": "I-2.5-s273.1",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "273.1",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Coordinating Amendments",
+    "text": "273.1 [Amendments]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 273.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-273.1.html"
+  },
+  {
+    "id": "I-2.5-s274",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "274",
+    "marginal_note": "",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Repeals",
+    "text": "274 [Repeals]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. 274",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-274.html"
+  },
+  {
+    "id": "I-2.5-s*275",
+    "act_code": "I-2.5",
+    "act_short": "IRPA",
+    "act_name": "Immigration and Refugee Protection Act",
+    "section": "*275",
+    "marginal_note": "Order in council",
+    "part": "PART 5 - Transitional Provisions, Consequential and Related Amendments, Coordinating Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Coming Into Force",
+    "text": "*275 Sections 73, 110, 111, 171, 194 and 195 come into force on a day to be fixed by order of the Governor in Council.\n* [Note: Sections 1 and 4 in force December 6, 2001, see SI/2001-119; sections 2, 3, 5 to 72, 74 to 109, 112 to 170, 172 to 193, 196 to 244 and 246 to 274 in force June 28, 2002, see SI/2002-97; sections 73, 110, 111, 171, 194 and 195 in force December 15, 2012, see SI/2012-94.]",
+    "history": "2001, c. 27, s. 275; 2010, c. 8, s. 31; 2012, c. 17, s. 55",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPA, s. *275",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/i-2.5/section-*275.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/L-2.json b/data/processed/L-2.json
new file mode 100644
index 0000000000000000000000000000000000000000..a3adbb000f19b58d87be716f1c8e1784e21f59e7
--- /dev/null
+++ b/data/processed/L-2.json
@@ -0,0 +1,8570 @@
+[
+  {
+    "id": "L-2-s1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Canada Labour Code.",
+    "history": "R.S., c. L-1, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-1.html"
+  },
+  {
+    "id": "L-2-s2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2 In this Act,\nBoard means the Canada Industrial Relations Board established by section 9; (Conseil)\nexternal adjudicator means a person appointed under subsection 12.001(1); (arbitre externe)\nfederal work, undertaking or business means any work, undertaking or business that is within the legislative authority of Parliament, including, without restricting the generality of the foregoing,\n(a) a work, undertaking or business operated or carried on for or in connection with navigation and shipping, whether inland or maritime, including the operation of ships and transportation by ship anywhere in Canada,\n(b) a railway, canal, telegraph or other work or undertaking connecting any province with any other province, or extending beyond the limits of a province,\n(c) a line of ships connecting a province with any other province, or extending beyond the limits of a province,\n(d) a ferry between any province and any other province or between any province and any country other than Canada,\n(e) aerodromes, aircraft or a line of air transportation,\n(f) a radio broadcasting station,\n(g) a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act,\n(h) a work or undertaking that, although wholly situated within a province, is before or after its execution declared by Parliament to be for the general advantage of Canada or for the advantage of two or more of the provinces,\n(i) a work, undertaking or business outside the exclusive legislative authority of the legislatures of the provinces, and\n(j) a work, undertaking or activity in respect of which federal laws within the meaning of section 2 of the Oceans Act apply pursuant to section 20 of that Act and any regulations made pursuant to paragraph 26(1)(k) of that Act; (entreprises fédérales)\nHead means the Head of Compliance and Enforcement designated under subsection 122.21(1); (chef)\nMinister means the Minister of Labour. (ministre)",
+    "history": "R.S., 1985, c. L-2, s. 2; 1990, c. 44, s. 17; 1996, c. 31, s. 89; 1999, c. 28, s. 169; 2017, c. 20, s. 318; 2018, c. 27, s. 535",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-2.html"
+  },
+  {
+    "id": "L-2-sPreamble",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "Preamble",
+    "marginal_note": "",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "PART I - Industrial Relations",
+    "text": "Preamble",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. Preamble",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-Preamble.html"
+  },
+  {
+    "id": "L-2-pre-339503",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "Preamble",
+    "marginal_note": "Preamble",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "PART I - Industrial Relations",
+    "text": "WHEREAS there is a long tradition in Canada of labour legislation and policy designed for the promotion of the common well-being through the encouragement of free collective bargaining and the constructive settlement of disputes;\nAND WHEREAS Canadian workers, trade unions and employers recognize and support freedom of association and free collective bargaining as the bases of effective industrial relations for the determination of good working conditions and sound labour-management relations;\nAND WHEREAS the Government of Canada has ratified Convention No. 87 of the International Labour Organization concerning Freedom of Association and Protection of the Right to Organize and has assumed international reporting responsibilities in this regard;\nAND WHEREAS the Parliament of Canada desires to continue and extend its support to labour and management in their cooperative efforts to develop good relations and constructive collective bargaining practices, and deems the development of good industrial relations to be in the best interests of Canada in ensuring a just share of the fruits of progress to all;\nNOW THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:",
+    "history": "1972, c. 18, Preamble",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, Preamble",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/"
+  },
+  {
+    "id": "L-2-s3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "3",
+    "marginal_note": "Definitions",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3\n(1) In this Part,\narbitration board means an arbitration board constituted by or pursuant to a collective agreement or by agreement between the parties to a collective agreement and includes an arbitration board the chairperson of which is appointed by the Minister under this Part; (conseil d’arbitrage)\narbitrator means a sole arbitrator selected by the parties to a collective agreement or appointed by the Minister under this Part; (arbitre)\nbargaining agent means\n(a) a trade union that has been certified by the Board as the bargaining agent for the employees in a bargaining unit and the certification of which has not been revoked, or\n(b) any other trade union that has entered into a collective agreement on behalf of the employees in a bargaining unit\n(i) the term of which has not expired, or\n(ii) in respect of which the trade union has, by notice given pursuant to subsection 49(1), required the employer to commence collective bargaining; (agent négociateur)\nbargaining unit means a unit\n(a) determined by the Board to be appropriate for collective bargaining, or\n(b) to which a collective agreement applies; (unité de négociation)\nBoard[Repealed, 2017, c. 20, s. 319]\ncollective agreement means an agreement in writing entered into between an employer and a bargaining agent containing provisions respecting terms and conditions of employment and related matters; (convention collective)\nconciliation board means a board established by the Minister under paragraph 72(1)(c); (commission de conciliation)\nconciliation commissioner means a person appointed by the Minister under paragraph 72(1)(b); (commissaire-conciliateur)\nconciliation officer means a person appointed by the Minister under paragraph 72(1)(a); (conciliateur)\ndependent contractor means\n(a) the owner, purchaser or lessee of a vehicle used for hauling, other than on rails or tracks, livestock, liquids, goods, merchandise or other materials, who is a party to a contract, oral or in writing, under the terms of which they are\n(i) required to provide the vehicle by means of which they perform the contract and to operate the vehicle in accordance with the contract, and\n(ii) entitled to retain for their own use from time to time any sum of money that remains after the cost of their performance of the contract is deducted from the amount they are paid, in accordance with the contract, for that performance,\n(b) a fisher who, pursuant to an arrangement to which the fisher is a party, is entitled to a percentage or other part of the proceeds of a joint fishing venture in which the fisher participates with other persons, and\n(c) any other person who, whether or not employed under a contract of employment, performs work or services for another person on such terms and conditions that they are, in relation to that other person, in a position of economic dependence on, and under an obligation to perform duties for, that other person; (entrepreneur dépendant)\ndispute means a dispute arising in connection with the entering into, renewing or revising of a collective agreement, in respect of which notice may be given to the Minister under section 71; (différend)\nemployee means any person employed by an employer and includes a dependent contractor and a private constable, but does not include a person who performs management functions or is employed in a confidential capacity in matters relating to industrial relations; (employé)\nemployer means\n(a) any person who employs one or more employees, and\n(b) in respect of a dependent contractor, such person as, in the opinion of the Board, has a relationship with the dependent contractor to such extent that the arrangement that governs the performance of services by the dependent contractor for that person can be the subject of collective bargaining; (employeur)\nemployers’ organization means any organization of employers the purposes of which include the regulation of relations between employers and employees; (organisation patronale)\nlockout includes the closing of a place of employment, a suspension of work by an employer or a refusal by an employer to continue to employ a number of their employees, done to compel their employees, or to aid another employer to compel that other employer’s employees, to agree to terms or conditions of employment; (lock-out)\nparties means\n(a) in relation to the entering into, renewing or revising of a collective agreement and in relation to a dispute, the employer and the bargaining agent that acts on behalf of the employer’s employees,\n(b) in relation to a difference relating to the interpretation, application, administration or alleged contravention of a collective agreement, the employer and the bargaining agent, and\n(c) in relation to a complaint to the Board under this Part, the complainant and any person or organization against whom or which the complaint is made; (parties)\nprivate constable means a person appointed as a police constable under Part IV.1 of the Railway Safety Act; (agent de police privé)\nprofessional employee means an employee who\n(a) is, in the course of their employment, engaged in the application of specialized knowledge ordinarily acquired by a course of instruction and study resulting in graduation from a university or similar institution, and\n(b) is, or is eligible to be, a member of a professional organization that is authorized by statute to establish the qualifications for membership in the organization; (membre de profession libérale)\nstrike includes a cessation of work or a refusal to work or to continue to work by employees, in combination, in concert or in accordance with a common understanding, and a slowdown of work or other concerted activity on the part of employees in relation to their work that is designed to restrict or limit output; (grève)\ntrade union means any organization of employees, or any branch or local thereof, the purposes of which include the regulation of relations between employers and employees; (syndicat)\nunit means a group of two or more employees. (unité)\n(2) [Employee status preserved] No person ceases to be an employee within the meaning of this Part by reason only of their ceasing to work as the result of a lockout or strike or by reason only of their dismissal contrary to this Part.",
+    "history": "R.S., 1985, c. L-2, s. 3; 1996, c. 10, s. 234; 1998, c. 10, s. 182, c. 26, ss. 1, 59(E); 1999, c. 31, ss. 149(E), 162(E); 2007, c. 19, s. 60; 2015, c. 3, s. 15(F); 2017, c. 20, s. 319",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-3.html"
+  },
+  {
+    "id": "L-2-s4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "4",
+    "marginal_note": "Application of Part",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Application",
+    "text": "4 This Part applies in respect of employees who are employed on or in connection with the operation of any federal work, undertaking or business, in respect of the employers of all such employees in their relations with those employees and in respect of trade unions and employers’ organizations composed of those employees or employers.",
+    "history": "R.S., c. L-1, s. 108; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-4.html"
+  },
+  {
+    "id": "L-2-s5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "5",
+    "marginal_note": "Crown corporations",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Application",
+    "text": "5\n(1) This Part applies in respect of any corporation established to perform any function or duty on behalf of the Government of Canada and in respect of the employees of any such corporation, except any such corporation, and the employees thereof, that the Governor in Council excludes from the operation of this Part.\n(2) [Limitation] The Governor in Council may, pursuant to subsection (1), exclude from the operation of this Part only those corporations in respect of which a minister of the Crown, the Treasury Board or the Governor in Council is authorized to establish or to approve some or all of the terms and conditions of employment of persons employed therein.\n(3) [Addition of name to Schedule] Where the Governor in Council excludes any corporation from the operation of this Part, the Governor in Council shall, by order, add the name of that corporation to Schedule IV or V to the Financial Administration Act.",
+    "history": "R.S., 1985, c. L-2, s. 5; 2003, c. 22, s. 107",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-5.html"
+  },
+  {
+    "id": "L-2-s5.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "5.1",
+    "marginal_note": "Canadian carriers",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Application",
+    "text": "5.1 This Part applies in respect of any Canadian carrier, as defined in section 2 of the Telecommunications Act, that is an agent of Her Majesty in right of a province and in respect of the employees of the carrier.",
+    "history": "1993, c. 38, s. 88",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-5.1.html"
+  },
+  {
+    "id": "L-2-s6",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "6",
+    "marginal_note": "Employees of Her Majesty",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Application",
+    "text": "6 Except as provided by section 5, this Part does not apply in respect of employment by Her Majesty in right of Canada.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-6.html"
+  },
+  {
+    "id": "L-2-s6.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "6.1",
+    "marginal_note": "Presumption",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Application",
+    "text": "6.1\n(1) A person — other than a person who performs management functions or is employed in a confidential capacity in matters relating to industrial relations — who is paid remuneration by an employer is presumed to be their employee unless the contrary is proved by the employer.\n(2) [Exception] The presumption does not apply for the purposes of a prosecution under this Part.",
+    "history": "2024, c. 17, s. 235",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 6.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-6.1.html"
+  },
+  {
+    "id": "L-2-s6.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "6.2",
+    "marginal_note": "Burden of proof",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Application",
+    "text": "6.2 If, in any proceeding under this Part other than a prosecution, an employer alleges that a person is not their employee, the burden of proof is on the employer.",
+    "history": "2024, c. 17, s. 235",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 6.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-6.2.html"
+  },
+  {
+    "id": "L-2-s7",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "7",
+    "marginal_note": "Major projects",
+    "part": "PART I - Industrial Relations",
+    "division": "",
+    "heading": "Major Projects",
+    "text": "7 Nothing in this Part shall be construed so as to prevent the establishment of agreements on a project basis and where all the parties in a collective bargaining relationship identify themselves to the Minister as being engaged in a project that the Minister determines to be a major project, the Minister and the Board shall act as expeditiously as possible to facilitate the collective bargaining process involving those parties.",
+    "history": "1984, c. 39, s. 22",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-7.html"
+  },
+  {
+    "id": "L-2-s8",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "8",
+    "marginal_note": "Employee freedoms",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION I - Basic Freedoms",
+    "heading": "DIVISION I - Basic Freedoms",
+    "text": "8\n(1) Every employee is free to join the trade union of their choice and to participate in its lawful activities.\n(2) [Employer freedoms] Every employer is free to join the employers’ organization of their choice and to participate in its lawful activities.",
+    "history": "R.S., 1985, c. L-2, s. 8; 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-8.html"
+  },
+  {
+    "id": "L-2-s9",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "9",
+    "marginal_note": "Establishment of Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "9\n(1) A board is established, to be known as the Canada Industrial Relations Board.\n(2) [Composition of Board] The Board is composed of\n(a) a Chairperson, to hold office on a full-time basis;\n(b) two or more Vice-Chairpersons, to hold office on a full-time basis, and any other Vice-Chairpersons, to hold office on a part-time basis, that the Governor in Council considers necessary to discharge the responsibilities of the Board;\n(c) not more than six other members, of which not more than three represent employees, and of which not more than three represent employers, to hold office on a full-time basis;\n(d) any other part-time members, representing, in equal numbers, employees and employers, that the Governor in Council considers necessary to discharge the responsibilities of the Board; and\n(e) any other full-time or part-time members that the Governor in Council considers necessary to assist the Board in carrying out its functions under Parts II, III and IV.",
+    "history": "R.S., 1985, c. L-2, s. 9; 1998, c. 26, s. 2; 2017, c. 20, s. 320",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-9.html"
+  },
+  {
+    "id": "L-2-s10",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "10",
+    "marginal_note": "Appointment of Chairperson and Vice-Chairpersons",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "10\n(1) The Chairperson and Vice-Chairpersons of the Board are to be appointed by the Governor in Council, on the recommendation of the Minister, to hold office during good behaviour for terms not exceeding five years each, subject to removal by the Governor in Council at any time for cause.\n(2) [Appointment of other members] Subject to subsection (3), the members of the Board other than the Chairperson and the Vice-Chairpersons are to be appointed by the Governor in Council on the recommendation of the Minister after consultation by the Minister with the organizations representative of employees or employers that the Minister considers appropriate, to hold office during good behaviour for terms not exceeding three years each, subject to removal by the Governor in Council at any time for cause.\n(3) [Exception] The members of the Board appointed pursuant to paragraph 9(2)(e) are to be appointed by the Governor in Council, on the recommendation of the Minister, to hold office during good behaviour for terms not exceeding three years each, subject to removal by the Governor in Council at any time for cause.\n(4) [Requirement for appointment] The members of the Board must be Canadian citizens or permanent residents within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act.\n(5) [Chairperson and Vice-Chairpersons] The Chairperson and Vice-Chairpersons must have experience and expertise in industrial relations.",
+    "history": "R.S., 1985, c. L-2, s. 10; 1998, c. 26, s. 2; 2001, c. 27, s. 215",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-10.html"
+  },
+  {
+    "id": "L-2-s10.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "10.1",
+    "marginal_note": "Residence of members",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "10.1\n(1) The full-time members of the Board must reside in the National Capital Region as described in the schedule to the National Capital Act or within the distance from the National Capital Region that is determined by the Governor in Council.\n(2) [Exemption] The Governor in Council may, by order, exempt a member from the requirement set out in subsection (1), subject to any conditions that the Governor in Council may prescribe.",
+    "history": "1998, c. 26, s. 2; 2017, c. 20, s. 321",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 10.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-10.1.html"
+  },
+  {
+    "id": "L-2-s11",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "11",
+    "marginal_note": "Full-time occupation",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "11\n(1) The full-time members of the Board must not hold any other employment or office in respect of which they receive any remuneration.\n(2) [Part-time occupation] A part-time Vice-Chairperson, or a member appointed pursuant to paragraph 9(2)(e), must not hold any other employment or office in respect of which they receive any remuneration and that is inconsistent with their duties under this Act.",
+    "history": "R.S., 1985, c. L-2, s. 11; 1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-11.html"
+  },
+  {
+    "id": "L-2-s12",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12",
+    "marginal_note": "Reappointment",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12\n(1) A member of the Board is eligible for reappointment on the expiration of any term of office in the same or another capacity.\n(2) [Completion of duties] Where a member of the Board ceases to be a member of the Board for any reason other than removal, the member may, despite anything in this Part, at the request of the Chairperson, carry out and complete any duties or responsibilities that the member would otherwise have had if the member had not ceased to be a member, in connection with any matter that came before the Board while the member was still a member of the Board and in respect of which there was any proceeding in which the member participated as a member.",
+    "history": "R.S., 1985, c. L-2, s. 12; 1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.html"
+  },
+  {
+    "id": "L-2-s12.001",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.001",
+    "marginal_note": "Appointment of external adjudicator",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.001\n(1) The Chairperson may, if the Chairperson considers it advisable, appoint an external adjudicator to determine any matter that comes before the Board under section 87.4 or Part II, III or IV.\n(2) [Powers, duties and functions] An external adjudicator has all the powers, duties and functions that are conferred on the Board by this Act with respect to any matter for which they have been appointed.\n(3) [Decision of external adjudicator] An order or decision made or a direction issued by an external adjudicator under this Act is deemed to be an order or decision made or a direction issued by the Board, as the case may be.\n(4) [Remuneration and expenses] An external adjudicator shall be paid the remuneration and the fees that may be fixed by the Chairperson and is entitled to be paid reasonable travel and living expenses incurred by them in the course of their duties while absent from their ordinary place of residence.",
+    "history": "2017, c. 20, s. 322; 2024, c. 12, s. 1",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.001.html"
+  },
+  {
+    "id": "L-2-s12.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.01",
+    "marginal_note": "Functions of Chairperson",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.01\n(1) The Chairperson has supervision over and direction of the work of the Board, including\n(a) the assignment and reassignment of matters that the Board is seized of to panels;\n(b) the composition of panels and the assignment of Vice-Chairpersons to preside over panels;\n(c) the determination of the date, time and place of hearings;\n(d) the conduct of the work of the Board; and\n(e) the management of the Board’s internal affairs.\n(f) [Repealed, 2014, c. 20, s. 416]\n(2) [Delegation] The Chairperson may delegate to a Vice-Chairperson any of the Chairperson’s powers, duties and functions under subsection (1).\n(3) [Repealed, 2014, c. 20, s. 416]",
+    "history": "1998, c. 26, s. 2; 2014, c. 20, s. 416",
+    "last_amended": "2014-11-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.01.html"
+  },
+  {
+    "id": "L-2-s12.02",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.02",
+    "marginal_note": "Meetings",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.02\n(1) The Chairperson convenes and presides over any meeting of the Board concerning the making of regulations under section 15.\n(2) [Quorum] For the purposes of subsection (1), the following persons constitute a quorum:\n(a) subject to paragraph (b), the Chairperson, two Vice-Chairpersons and two other members representing, respectively, employees and employers; or\n(b) at a meeting held for the making of regulations respecting matters that are not governed by Part I, the Chairperson, two Vice-Chairpersons and, if two or more full-time members have been appointed under paragraph 9(2)(e), two of those members.\n(3) [Equal representation] If, at a meeting referred to in subsection (1) held for the making of regulations respecting matters that are governed by Part I, there is an unequal number of members representing employers and employees, the Chairperson shall designate an equal number of members who are authorized to vote on the making of those regulations and who represent employers and employees respectively.\n(4) [Members not permitted to vote] Members who represent employees or employers are not permitted to vote on the making of regulations respecting matters that are not governed by Part I.",
+    "history": "1998, c. 26, s. 2; 2017, c. 20, s. 323",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.02.html"
+  },
+  {
+    "id": "L-2-s12.03",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.03",
+    "marginal_note": "Acting Chairperson",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.03 If the Chairperson of the Board is absent or unable to act or the office of Chairperson is vacant, a Vice-Chairperson designated by the Minister acts as Chairperson for the time being, and a Vice-Chairperson so designated has and may exercise all the powers and perform all the duties and functions of the Chairperson.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.03.html"
+  },
+  {
+    "id": "L-2-s12.04",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.04",
+    "marginal_note": "Remuneration",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.04\n(1) The full-time members of the Board shall be paid any remuneration, and the part-time members of the Board and members of the Board carrying out duties and responsibilities under subsection 12(2) shall be paid any fees, that may be fixed by the Governor in Council.\n(2) [Travel and living expenses] The members of the Board are entitled to be paid reasonable travel and living expenses incurred by them in the course of their duties under this Act while absent from, in the case of full-time members, their ordinary place of work and, in the case of part-time members and members carrying out duties and responsibilities under subsection 12(2), their ordinary place of residence.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.04.html"
+  },
+  {
+    "id": "L-2-s12.05",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.05",
+    "marginal_note": "Compensation",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.05 Each member of the Board is deemed to be an employee for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act.",
+    "history": "1998, c. 26, s. 2; 2003, c. 22, s. 224(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.05.html"
+  },
+  {
+    "id": "L-2-s12.051",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.051",
+    "marginal_note": "Limitation of liability",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.051 The Chairperson, Vice-Chairpersons, other members and external adjudicators are not personally liable, either civilly or criminally, for anything done or omitted to be done by them in good faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on them under this Act.",
+    "history": "2017, c. 20, s. 324",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.051",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.051.html"
+  },
+  {
+    "id": "L-2-s12.06",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.06",
+    "marginal_note": "Inquiries",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.06 The Chairperson may request the Minister to decide whether any member of the Board should be subject to remedial or disciplinary measures for any reason set out in paragraphs 12.14(2)(a) to (d).",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.06.html"
+  },
+  {
+    "id": "L-2-s12.07",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.07",
+    "marginal_note": "Measures",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.07 On receipt of the request, the Minister may take one or more of the following measures:\n(a) obtain, in an informal and expeditious manner, any information that the Minister considers necessary;\n(b) refer the matter for mediation, where the Minister is satisfied that the issues in relation to the request may be appropriately resolved by mediation;\n(c) request the Governor in Council to have an inquiry held under section 12.08; or\n(d) advise the Chairperson that the Minister considers that it is not necessary to take further measures under this section.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.07.html"
+  },
+  {
+    "id": "L-2-s12.08",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.08",
+    "marginal_note": "Appointment of inquirer",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.08 On receipt of a request referred to in paragraph 12.07(c), the Governor in Council may, on the recommendation of the Minister of Justice, appoint a judge of a superior court to conduct the inquiry.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.08.html"
+  },
+  {
+    "id": "L-2-s12.09",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.09",
+    "marginal_note": "Powers",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.09 The judge has all the powers, rights and privileges that are vested in a superior court, including the power\n(a) to issue a summons requiring any person to appear at the time and place mentioned in the summons to testify about all matters within that person’s knowledge relative to the inquiry and to produce any document or thing relative to the inquiry; and\n(b) to administer oaths and examine any person on oath.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.09",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.09.html"
+  },
+  {
+    "id": "L-2-s12.10",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.10",
+    "marginal_note": "Staff",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.10 The judge may engage the services of counsel and other persons having technical or specialized knowledge to assist the judge in conducting the inquiry, establish the terms and conditions of their engagement and, with the approval of the Treasury Board, fix and pay their remuneration and expenses.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.10.html"
+  },
+  {
+    "id": "L-2-s12.11",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.11",
+    "marginal_note": "Inquiry in public",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.11\n(1) Subject to subsections (2) and (3), an inquiry must be conducted in public.\n(2) [Confidentiality of inquiry] The judge may, on application, take any appropriate measures and make any order that the judge considers necessary to ensure the confidentiality of the inquiry if, after having considered all available alternate measures, the judge is satisfied that\n(a) there is a real and substantial risk that matters involving public security will be disclosed;\n(b) there is a real and substantial risk to the fairness of the inquiry such that the need to prevent disclosure outweighs the societal interest that the inquiry be conducted in public; or\n(c) there is a serious possibility that the life, liberty or security of a person will be endangered.\n(3) [Confidentiality of application] Where the judge considers it appropriate, the judge may take any measures and make any order that the judge considers necessary to ensure the confidentiality of a hearing held in respect of an application under subsection (2).",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.11.html"
+  },
+  {
+    "id": "L-2-s12.12",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.12",
+    "marginal_note": "Rules of evidence",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.12\n(1) In conducting an inquiry, the judge is not bound by any legal or technical rules of evidence and may receive, and base a decision on, evidence presented in the proceedings that the judge considers credible or trustworthy in the circumstances of the case.\n(2) [Intervenors] An interested party may, with leave of the judge, intervene in an inquiry on the terms and conditions that the judge considers appropriate.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.12.html"
+  },
+  {
+    "id": "L-2-s12.13",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.13",
+    "marginal_note": "Right to be heard",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.13 The member who is the subject of the inquiry must be given reasonable notice of the subject-matter of the inquiry and of the time and place of any hearing and must be given an opportunity, in person or by counsel, to be heard at the hearing, to cross-examine witnesses and to present evidence.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.13.html"
+  },
+  {
+    "id": "L-2-s12.14",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.14",
+    "marginal_note": "Report to Minister",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.14\n(1) After an inquiry has been completed, the judge shall submit a report containing the judge’s findings and recommendations, if any, to the Minister.\n(2) [Recommendations] The judge may, in the report, recommend that the member be suspended without pay or removed from office or that any other disciplinary measure or any remedial measure be taken if, in the opinion of the judge, the member\n(a) has become incapacitated from the proper execution of that office by reason of infirmity;\n(b) has been guilty of misconduct;\n(c) has failed in the proper execution of that office; or\n(d) has been placed, by conduct or otherwise, in a position that is incompatible with the due execution of that office.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.14.html"
+  },
+  {
+    "id": "L-2-s12.15",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "12.15",
+    "marginal_note": "Transmission of report to Governor in Council",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "12.15 Where the Minister receives a report of an inquiry in which the judge makes a recommendation, the Minister shall send the report to the Governor in Council, who may, where the Governor in Council considers it appropriate, suspend the member without pay, remove the member from office or impose any other disciplinary measure or any remedial measure.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 12.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-12.15.html"
+  },
+  {
+    "id": "L-2-s13",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "13",
+    "marginal_note": "Head office",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "13 The head office of the Board must be in the National Capital Region as described in the schedule to the National Capital Act.",
+    "history": "R.S., 1985, c. L-2, s. 13; 1998, c. 26, s. 2; 2014, c. 20, s. 417",
+    "last_amended": "2014-11-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-13.html"
+  },
+  {
+    "id": "L-2-s13.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "13.1",
+    "marginal_note": "",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "13.1 [Repealed, 2014, c. 20, s. 417]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 13.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-13.1.html"
+  },
+  {
+    "id": "L-2-s14",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "14",
+    "marginal_note": "Panels",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "14\n(1) Subject to subsections (3) and (3.1), a panel of not fewer than three members, at least one of whom is the Chairperson or a Vice-Chairperson, may determine any matter that comes before the Board under this Act.\n(2) [Equal representation] Where a panel formed under subsection (1) is composed of one or more members representing employees, an equal number of members representing employers must also form part of the panel and vice versa.\n(3) [Exception — single member] The Chairperson or a Vice-Chairperson may alone determine a matter that comes before the Board under this Part with respect to\n(a) an uncontested application or question;\n(b) a question referred to in paragraph 16(p);\n(c) a complaint made under subsection 97(1) in respect of an alleged contravention of section 37 or 69 or any of paragraphs 95(f) to (i);\n(d) a request for an extension of time for instituting a proceeding;\n(e) a preliminary proceeding; or\n(f) any other matter, if the Chairperson determines that it is appropriate because of the possibility of prejudice to a party, such as undue delay, or if the parties consent to a determination by the Chairperson or a Vice-Chairperson.\n(3.1) [Single person — Parts II, III and IV] The Chairperson, a Vice-Chairperson or a member appointed under paragraph 9(2)(e) may alone determine a matter that comes before the Board under Part II, III or IV.\n(4) [Deemed panel] The Chairperson, a Vice-Chairperson or another member who determines a matter under subsection (3) or (3.1) is deemed to be a panel.\n(5) [Powers, duties and functions] A panel has all the powers, duties and functions that are conferred on the Board by this Act with respect to any matter assigned to the panel.\n(6) [Chairperson of the panel] The Chairperson is the chairperson of any panel formed under subsection (1) or, where the Chairperson is not a member of the panel, he or she designates a Vice-Chairperson to be the chairperson of the panel.",
+    "history": "R.S., 1985, c. L-2, s. 14; 1998, c. 26, s. 2; 2017, c. 20, s. 325",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-14.html"
+  },
+  {
+    "id": "L-2-s14.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "14.1",
+    "marginal_note": "Continuation of proceeding",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "14.1 In the event of the death or incapacity of a member of a panel formed under subsection 14(1) who represents either employees or employers, the chairperson of the panel may determine any matter that was before the panel and the chairperson’s decision is deemed to be the decision of the panel.",
+    "history": "1998, c. 26, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 14.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-14.1.html"
+  },
+  {
+    "id": "L-2-s14.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "14.2",
+    "marginal_note": "Decision of panel",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Establishment and Organization",
+    "text": "14.2\n(1) A decision made by a majority of the members of a panel or, where there is no majority, by the chairperson of the panel is a decision of the Board.\n(2) [Time limit] If a decision is to be made under this Part, the panel shall make it and give notice of it to the parties no later than 90 days after the day on which the panel reserved the decision or within any further period that may be determined by the Chairperson.",
+    "history": "1998, c. 26, s. 2; 2017, c. 20, s. 326",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 14.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-14.2.html"
+  },
+  {
+    "id": "L-2-s15",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "15",
+    "marginal_note": "Regulations",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "15 The Board may make regulations of general application respecting\n(a) the establishment of rules of procedure for its pre-hearing proceedings and hearings;\n(a.1) the use of means of telecommunication that permit the parties and the Board or its members to communicate simultaneously for pre-hearing conferences, hearings and Board meetings;\n(b) the determination of units appropriate for collective bargaining;\n(c) the certification of trade unions as bargaining agents for bargaining units;\n(d) the conduct of representation votes;\n(e) the specification of the period of time after which the Board may receive an application from a trade union for certification as the bargaining agent for a unit where the Board has refused an application from the trade union for certification in respect of the same or substantially the same unit;\n(f) the specification of the period of time after which the Board may receive an application from an employee for revocation of a trade union’s certification as the bargaining agent for a unit where the Board has refused an application for revocation in respect of the same unit;\n(g) the hearing or determination of any application, complaint, question, dispute, difference or appeal that may be made or referred to the Board;\n(g.1) an expeditious procedure and matters that may be determined under that procedure;\n(h) the forms to be used in respect of any proceeding that may come before the Board;\n(i) the time within which and the circumstances under which the Board may exercise its powers under section 18;\n(j) any inquiry that the Board may make under subsection 34(2);\n(k) the form in which and the period during which evidence and information may be presented to the Board in connection with any proceeding that may come before it;\n(l) the specification of the time within which and the parties or persons to whom notices and other documents shall be sent and the circumstances in which such notices or other documents shall be deemed to have been given or received by the Board or any party or person;\n(m) the determination of the form in which and the period during which evidence as to\n(i) the membership of any employees in a trade union,\n(ii) any objection by employees to the certification of a trade union, or\n(iii) any signification by employees that they no longer wish to be represented by a trade union\nshall be presented to the Board on an application made to it pursuant to this Part;\n(n) the criteria for determining whether an employee is a member of a trade union;\n(o) the circumstances in which evidence referred to in paragraph (m) may be received by the Board as evidence that any employees wish or do not wish to have a particular trade union represent them as their bargaining agent, including the circumstances in which the evidence so received by the Board may not be made public by the Board;\n(o.1) the conditions for valid strike or lockout votes;\n(p) the authority of any person to act on behalf of the Board and the matters and things to be done and the action to be taken by that person, including the authority of an employee of the Administrative Tribunals Support Service of Canada to make decisions on uncontested applications or questions;\n(p.1) the manner and criteria for selecting external adjudicators; and\n(q) any other matters and things that may be incidental or conducive to the proper performance of the duties of the Board under this Act.",
+    "history": "R.S., 1985, c. L-2, s. 15; 1998, c. 26, s. 3; 2014, c. 20, s. 418; 2017, c. 20, s. 327",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-15.html"
+  },
+  {
+    "id": "L-2-s15.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "15.1",
+    "marginal_note": "General power to assist parties",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "15.1\n(1) The Board, any member of the Board or any external adjudicator — or an employee of the Administrative Tribunals Support Service of Canada who is authorized by the Board — may, if the parties agree, assist the parties in resolving any issues in dispute at any stage of a proceeding and by any means that the Board considers appropriate, without prejudice to the Board’s power to determine issues that have not been settled.\n(2) [Declaratory opinions] The Board, on application by an employer or a trade union, may give declaratory opinions.",
+    "history": "1998, c. 26, s. 4; 2014, c. 20, s. 419; 2017, c. 20, s. 328",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 15.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-15.1.html"
+  },
+  {
+    "id": "L-2-s16",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "16",
+    "marginal_note": "Powers of Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "16 The Board has, in relation to any proceeding before it, power\n(a) to summon and enforce the attendance of witnesses and compel them to give oral or written evidence on oath and to produce such documents and things as the Board deems requisite to the full investigation and consideration of any matter within its jurisdiction that is before the Board in the proceeding;\n(a.1) to order pre-hearing procedures, including pre-hearing conferences that are held in private, and direct the times, dates and places of the hearings for those procedures;\n(a.2) to order that a hearing or a pre-hearing conference be conducted using a means of telecommunication that permits the parties and the Board to communicate with each other simultaneously;\n(b) to administer oaths and solemn affirmations;\n(c) to receive and accept such evidence and information on oath, affidavit or otherwise as the Board in its discretion sees fit, whether admissible in a court of law or not;\n(d) to examine, in accordance with any regulations of the Board, such evidence as is submitted to it respecting the membership of any employees in a trade union seeking certification;\n(e) to examine documents forming or relating to the constitution or articles of association of\n(i) a trade union or council of trade unions that is seeking certification, or\n(ii) any trade union forming part of a council of trade unions that is seeking certification;\n(f) to make such examination of records and such inquiries as it deems necessary;\n(f.1) to compel, at any stage of a proceeding, any person to provide information or produce the documents and things that may be relevant to a matter before it, after providing the parties the opportunity to make representations;\n(g) to require an employer to post and keep posted in appropriate places, or to transmit by any electronic means that the Board deems appropriate, any notice that it considers necessary to bring to the attention of any employees any matter relating to the proceeding;\n(h) subject to such limitations as the Governor in Council may, in the interests of defence or security, prescribe by regulation, to enter any premises of an employer where work is being or has been done by employees and to inspect and view any work, material, machinery, appliances or articles therein and interrogate any person respecting any matter that is before the Board in the proceeding;\n(i) to order, at any time before the proceeding has been finally disposed of by the Board, that\n(i) a representation vote or an additional representation vote be taken among employees affected by the proceeding in any case where the Board considers that the taking of such a vote would assist the Board to decide any question that has arisen or is likely to arise in the proceeding, whether or not such a representation vote is provided for elsewhere in this Part, and\n(ii) the ballots cast in any representation vote ordered by the Board pursuant to subparagraph (i) or any other provision of this Part be sealed in ballot boxes and not counted except as directed by the Board;\n(j) to enter on the premises of an employer for the purpose of conducting representation votes during working hours;\n(k) to authorize any person to do anything that the Board may do under paragraphs (a) to (h), (j), or (m) and to report to the Board thereon;\n(l) to adjourn or postpone the proceeding from time to time;\n(l.1) to defer deciding any matter, where the Board considers that the matter could be resolved by arbitration or an alternate method of resolution;\n(m) to abridge or extend the time for doing any act, filing any document or presenting any evidence in connection with a proceeding;\n(m.1) to extend the time limits set out in this Act for instituting a proceeding;\n(m.2) to make any order and give any direction that the Board considers appropriate for the purpose of expediting proceedings or preventing an abuse of process;\n(n) to amend or permit the amendment of any document filed in connection with the proceeding;\n(o) to add a party to the proceeding at any stage of the proceeding;\n(o.1) to summarily refuse to hear, or dismiss, a matter for want of jurisdiction or lack of evidence;\n(p) to decide for all purposes of this Part any question that may arise in the proceeding, including, without restricting the generality of the foregoing, any question as to whether\n(i) a person is an employer or an employee,\n(ii) a person performs management functions or is employed in a confidential capacity in matters relating to industrial relations,\n(iii) a person is a member of a trade union,\n(iv) an organization or association is an employers’ organization, a trade union or a council of trade unions,\n(v) a group of employees is a unit appropriate for collective bargaining,\n(vi) a collective agreement has been entered into,\n(vii) any person or organization is a party to or bound by a collective agreement, and\n(viii) a collective agreement is in operation; and\n(q) to decide any question that may arise in a proceeding under Part II, III or IV.",
+    "history": "R.S., 1985, c. L-2, s. 16; 1998, c. 26, s. 5; 2017, c. 20, s. 329; 2024, c. 12, s. 2",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-16.html"
+  },
+  {
+    "id": "L-2-s16.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "16.1",
+    "marginal_note": "Determination without oral hearing",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "16.1 The Board may decide any matter before it without holding an oral hearing.",
+    "history": "1998, c. 26, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 16.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-16.1.html"
+  },
+  {
+    "id": "L-2-s17",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "17",
+    "marginal_note": "Determination of the wishes of the majority of the employees",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "17 Where the Board is required, in connection with any application made under this Part, to determine the wishes of the majority of the employees in a unit, it shall determine those wishes as of the date of the filing of the application or as of such other date as the Board considers appropriate.",
+    "history": "1977-78, c. 27, s. 41; 1980-81-82-83, c. 47, s. 27",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-17.html"
+  },
+  {
+    "id": "L-2-s18",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "18",
+    "marginal_note": "Review or amendment of orders",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "18 The Board may review, rescind, amend, alter or vary any order or decision made by it, and may rehear any application before making an order in respect of the application.",
+    "history": "R.S., c. L-1, s. 119; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-18.html"
+  },
+  {
+    "id": "L-2-s18.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "18.1",
+    "marginal_note": "Review of structure of bargaining units",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "18.1\n(1) On application by the employer or a bargaining agent, the Board may review the structure of the bargaining units if it is satisfied that the bargaining units are no longer appropriate for collective bargaining.\n(2) [Agreement of parties] If the Board reviews, pursuant to subsection (1) or section 35 or 45, the structure of the bargaining units, the Board\n(a) must allow the parties to come to an agreement, within a period that the Board considers reasonable, with respect to the determination of bargaining units and any questions arising from the review; and\n(b) may make any orders it considers appropriate to implement any agreement.\n(3) [Orders] If the Board is of the opinion that the agreement reached by the parties would not lead to the creation of units appropriate for collective bargaining or if the parties do not agree on certain issues within the period that the Board considers reasonable, the Board determines any question that arises and makes any orders it considers appropriate in the circumstances.\n(4) [Content of orders] For the purposes of subsection (3), the Board may\n(a) determine which trade union shall be the bargaining agent for the employees in each bargaining unit that results from the review;\n(b) amend any certification order or description of a bargaining unit contained in any collective agreement;\n(c) if more than one collective agreement applies to employees in a bargaining unit, decide which collective agreement is in force;\n(d) amend, to the extent that the Board considers necessary, the provisions of collective agreements respecting expiry dates or seniority rights, or amend other such provisions;\n(e) if the conditions of paragraphs 89(1)(a) to (d) have been met with respect to some of the employees in a bargaining unit, decide which terms and conditions of employment apply to those employees until the time that a collective agreement becomes applicable to the unit or the conditions of those paragraphs are met with respect to the unit; and\n(f) authorize a party to a collective agreement to give notice to bargain collectively.",
+    "history": "1998, c. 26, s. 7",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 18.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-18.1.html"
+  },
+  {
+    "id": "L-2-s19",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "19",
+    "marginal_note": "Application of orders",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "19 Where the Board may make any decision or issue any order, prescribe any term or condition or do any other thing in relation to any person or organization, the Board may do so generally or in any particular case or class of cases.",
+    "history": "R.S., 1985, c. L-2, s. 19; 2017, c. 20, s. 330",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-19.html"
+  },
+  {
+    "id": "L-2-s19.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "19.1",
+    "marginal_note": "Interim orders",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "19.1 The Board may, on application by a trade union, an employer or an affected employee, make any interim order that the Board considers appropriate for the purpose of ensuring the fulfilment of the objectives of this Act.",
+    "history": "1998, c. 26, s. 8; 2017, c. 20, s. 330",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 19.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-19.1.html"
+  },
+  {
+    "id": "L-2-s20",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "20",
+    "marginal_note": "Interim decision",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "20\n(1) Where, in order to dispose finally of an application or complaint, it is necessary for the Board to determine two or more issues arising therefrom, the Board may, if it is satisfied that it can do so without prejudice to the rights of any party to the proceeding, issue a decision resolving only one or some of those issues and reserve its jurisdiction to dispose of the remaining issues.\n(2) [Decision final] A decision referred to in subsection (1) is, except as stipulated by the Board, final.\n(3) [Definition of decision] In this section, decision includes an order, a direction, a determination and a declaration.",
+    "history": "R.S., 1985, c. L-2, s. 20; 2017, c. 20, s. 331",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-20.html"
+  },
+  {
+    "id": "L-2-s21",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "21",
+    "marginal_note": "Exercise of powers, duties and functions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Powers and Duties",
+    "text": "21 The Board shall exercise the powers and perform the duties and functions that are conferred or imposed on it by this Act, or that may be incidental to the attainment of the objects of this Act, including the making of orders requiring compliance with the provisions of this Act, with any regulation made under this Act or with any decision made in respect of a matter before the Board.",
+    "history": "R.S., 1985, c. L-2, s. 21; 2017, c. 20, s. 332",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-21.html"
+  },
+  {
+    "id": "L-2-s22",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "22",
+    "marginal_note": "Order and decision final",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Review and Enforcement of Orders",
+    "text": "22\n(1) Subject to this Part and to any regulations made under paragraph 111.01(1)(g), every order or decision made by the Board under this Part is final and is not to be questioned or reviewed in any court, except in accordance with the Federal Courts Act on the grounds referred to in paragraph 18.1(4)(a), (b) or (e) of that Act.\n(1.1) [Standing of Board] The Board has standing to appear in proceedings referred to in subsection (1) for the purpose of making submissions regarding the standard of review to be used with respect to decisions of the Board and the Board’s jurisdiction, policies and procedures.\n(2) [No review by certiorari, etc.] Except as permitted by subsection (1), no order, decision or proceeding of the Board made or carried on under or purporting to be made or carried on under this Part shall\n(a) be questioned, reviewed, prohibited or restrained, or\n(b) be made the subject of any proceedings in or any process of any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise,\non any ground, including the ground that the order, decision or proceeding is beyond the jurisdiction of the Board to make or carry on or that, in the course of any proceeding, the Board for any reason exceeded or lost its jurisdiction.",
+    "history": "R.S., 1985, c. L-2, s. 22; 1990, c. 8, s. 56; 1998, c. 26, s. 9; 2002, c. 8, s. 182; 2017, c. 20, s. 333; 2024, c. 12, s. 3",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-22.html"
+  },
+  {
+    "id": "L-2-s23",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "23",
+    "marginal_note": "Filing in Federal Court",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Review and Enforcement of Orders",
+    "text": "23\n(1) The Board shall, on the request in writing of any person or organization affected by any order or decision of the Board made under this Part, file a copy of the order or decision, exclusive of reasons, in the Federal Court, unless, in the opinion of the Board,\n(a) there is no indication of failure or likelihood of failure to comply with the order or decision; or\n(b) there is other good reason why the filing of the order or decision in the Federal Court would serve no useful purpose.\n(2) [Registration of order and proceedings thereon] Where the Board files a copy of any order or decision in the Federal Court pursuant to subsection (1), it shall specify in writing to the Court that the copy of the order or decision is filed pursuant to that subsection and, where the Board so specifies, the copy of the order or decision shall be accepted for filing by, and registered in, the Court without further application or other proceeding.\n(3) [Effect of registration of order or decision] When a copy of any order or decision of the Board is registered pursuant to subsection (2), the order or decision has the same force and effect as a judgment obtained in the Federal Court and, subject to this section and the Federal Courts Act, all proceedings may be taken thereon by any person or organization affected thereby as if the order or decision were a judgment of that Court.",
+    "history": "R.S., 1985, c. L-2, s. 23; 1990, c. 8, s. 57; 2002, c. 8, s. 182; 2017, c. 20, s. 334",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-23.html"
+  },
+  {
+    "id": "L-2-s23.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "23.1",
+    "marginal_note": "Filing in provincial superior court",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION II - Canada Industrial Relations Board",
+    "heading": "Review and Enforcement of Orders",
+    "text": "23.1 The Board may, on application by a person or organization affected by an order or decision of the Board made under this Part, file a copy of the order or decision, exclusive of reasons, in the superior court of a province. Section 23 applies, with any modifications that the circumstances require, to an order or decision filed in such a superior court.",
+    "history": "1998, c. 26, s. 10; 2017, c. 20, s. 335",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 23.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-23.1.html"
+  },
+  {
+    "id": "L-2-s24",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "24",
+    "marginal_note": "Application for certification",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Application for Certification",
+    "text": "24\n(1) A trade union seeking to be certified as the bargaining agent for a unit that the trade union considers constitutes a unit appropriate for collective bargaining may, subject to this section and any regulations made by the Board under paragraph 15(e), apply to the Board for certification as the bargaining agent for the unit.\n(2) [Time of application] Subject to subsection (3), an application by a trade union for certification as the bargaining agent for a unit may be made\n(a) where no collective agreement applicable to the unit is in force and no trade union has been certified under this Part as the bargaining agent for the unit, at any time;\n(b) where no collective agreement applicable to the unit is in force but a trade union has been certified under this Part as the bargaining agent for the unit, after the expiration of twelve months from the date of that certification or, with the consent of the Board, at any earlier time;\n(c) where a collective agreement applicable to the unit is in force and is for a term of not more than three years, only after the commencement of the last three months of its operation; and\n(d) where a collective agreement applicable to the unit is in force and is for a term of more than three years, only after the commencement of the thirty-fourth month of its operation and before the commencement of the thirty-seventh month of its operation and, thereafter, only\n(i) during the three month period immediately preceding the end of each year that the collective agreement continues to operate after the third year of its operation, and\n(ii) after the commencement of the last three months of its operation.\n(3) [No application during strike or lockout] An application for certification under subsection (2) in respect of a unit must not, except with the consent of the Board, be made during a strike or lockout that is not prohibited by this Part and that involves employees in the unit.\n(4) [Terms or conditions of employment not to be changed] Where an application by a trade union for certification as the bargaining agent for a unit is made in accordance with this section, no employer of employees in the unit shall, after notification that the application has been made, alter the rates of pay, any other term or condition of employment or any right or privilege of such employees until\n(a) the application has been withdrawn by the trade union or dismissed by the Board, or\n(b) thirty days have elapsed after the day on which the Board certifies the trade union as the bargaining agent for the unit,\nexcept pursuant to a collective agreement or with the consent of the Board.",
+    "history": "R.S., 1985, c. L-2, s. 24; 1993, c. 42, s. 1(F); 1998, c. 26, s. 11",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-24.html"
+  },
+  {
+    "id": "L-2-s24.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "24.1",
+    "marginal_note": "Exception",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Application for Certification",
+    "text": "24.1 A trade union that is not certified but has entered into a collective agreement the term of which has not expired may, despite paragraphs 24(2)(c) and (d), make an application for certification at any time, in respect of the unit to which the collective agreement applies or substantially the same unit.",
+    "history": "1998, c. 26, s. 12",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 24.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-24.1.html"
+  },
+  {
+    "id": "L-2-s25",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "25",
+    "marginal_note": "Where certification prohibited",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Application for Certification",
+    "text": "25\n(1) Notwithstanding anything in this Part, where the Board is satisfied that a trade union is so dominated or influenced by an employer that the fitness of the trade union to represent employees of the employer for the purpose of collective bargaining is impaired, the Board shall not certify the trade union as the bargaining agent for any unit comprised of employees of the employer and any collective agreement between the trade union and the employer that applies to any such employees shall be deemed not to be a collective agreement for the purposes of this Part.\n(2) [Idem] Notwithstanding anything in this Part, where the Board is satisfied that a trade union denies membership in the trade union to any employee or class of employees in a bargaining unit by virtue of a policy or practice that the trade union applies relating to qualifications for membership in the trade union, the Board shall not certify the trade union as the bargaining agent for the bargaining unit and any collective agreement between the trade union and the employer of the employees in the bargaining unit that applies to the bargaining unit shall be deemed not to be a collective agreement for the purposes of this Part.",
+    "history": "R.S., c. L-1, s. 134; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-25.html"
+  },
+  {
+    "id": "L-2-s26",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "26",
+    "marginal_note": "Where certification prohibited",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Application for Certification",
+    "text": "26 The Board shall not certify a trade union as, and a trade union shall not act as, the bargaining agent for both a bargaining unit comprised of private constables and a bargaining unit comprised of employees other than private constables if any or all of the employees in both such bargaining units are employed by the same employer.",
+    "history": "R.S., c. L-1, s. 135; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-26.html"
+  },
+  {
+    "id": "L-2-s27",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "27",
+    "marginal_note": "Determination of appropriate unit",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Determination of Bargaining Units",
+    "text": "27\n(1) Where a trade union applies under section 24 for certification as the bargaining agent for a unit that the trade union considers appropriate for collective bargaining, the Board shall determine the unit that, in the opinion of the Board, is appropriate for collective bargaining.\n(2) [Idem] In determining whether a unit constitutes a unit that is appropriate for collective bargaining, the Board may include any employees in or exclude any employees from the unit proposed by the trade union.\n(3) [Professional employees] Where a trade union applies under section 24 for certification as the bargaining agent for a unit comprised of or including professional employees, the Board, subject to subsections (2) and (4), shall determine that the unit appropriate for collective bargaining is a unit comprised of only professional employees, unless such a unit would not otherwise be appropriate for collective bargaining.\n(4) [Idem] In determining that a unit is appropriate for collective bargaining under subsection (3), the Board may include in the unit\n(a) professional employees of more than one profession; and\n(b) employees performing the functions, but lacking the qualifications, of a professional employee.\n(5) [Supervisory employees] Where a trade union applies for certification as the bargaining agent for a unit comprised of or including employees whose duties include the supervision of other employees, the Board may, subject to subsection (2), determine that the unit proposed in the application is appropriate for collective bargaining.\n(6) [Private constables] The Board shall not include a private constable in a unit with other employees.",
+    "history": "R.S., c. L-1, s. 125; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-27.html"
+  },
+  {
+    "id": "L-2-s28",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "28",
+    "marginal_note": "Duty to certify trade union",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "28 The Board shall, subject to this Part, certify a trade union as the bargaining agent for a bargaining unit if the Board\n(a) has received from the trade union an application for certification as the bargaining agent for a unit;\n(b) has determined the unit that constitutes a unit appropriate for collective bargaining; and\n(c) is satisfied that, as of the date of the filing of the application or of any other date that the Board considers appropriate, a majority of the employees in the unit wish to have the trade union represent them as their bargaining agent.",
+    "history": "R.S., 1985, c. L-2, s. 28; 2014, c. 40, s. 2; 2017, c. 12, s. 1",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-28.html"
+  },
+  {
+    "id": "L-2-s29",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "29",
+    "marginal_note": "Representation vote",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "29\n(1) The Board may, in any case, for the purpose of satisfying itself as to whether employees in a unit wish to have a particular trade union represent them as their bargaining agent, order that a representation vote be taken among the employees in the unit.\n(1.1) [Persons not in a unit] Any person whose services are being used contrary to subsection 94(4) is not an employee in the unit.\n(2) [Mandatory vote] If a trade union applies for certification as the bargaining agent for a unit in respect of which no other trade union is the bargaining agent, and the Board is satisfied that not less than 35% and not more than 50% of the employees in the unit are members of the trade union, the Board shall order that a representation vote be taken among the employees in the unit.\n(3) [Determination of union membership] Where the Board is satisfied that a trade union has an established practice of admitting persons to membership without regard to the eligibility requirements of its charter, constitution or by-laws, the Board may disregard those requirements in determining whether a person is a member of a trade union.",
+    "history": "R.S., 1985, c. L-2, s. 29; 1998, c. 26, s. 13; 2014, c. 40, s. 3; 2017, c. 12, s. 2; 2024, c. 12, s. 4",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-29.html"
+  },
+  {
+    "id": "L-2-s30",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "30",
+    "marginal_note": "Conduct of vote",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "30\n(1) Where the Board orders that a representation vote be taken among employees in a unit, the Board shall\n(a) determine the employees that are eligible to vote; and\n(b) make such arrangements and give such directions as the Board considers necessary for the proper conduct of the representation vote, including the preparation of ballots, the method of casting and counting ballots and the custody and sealing of ballot boxes.\n(2) [Choice] Where the Board orders that a representation vote be taken on an application by a trade union for certification as the bargaining agent for a unit in respect of which no other trade union is the bargaining agent, the Board shall include on the ballots a choice whereby an employee may indicate that they do not wish to be represented by any trade union named on the ballots.\n(3) [Exception] Notwithstanding subsection (2), where the employees in a unit have cast ballots in favour of all trade unions involved in a representation vote totalling more than fifty per cent of all the ballots cast but have not given majority support to one trade union in that vote and, as a result, a second or subsequent representation vote is required, the Board shall not be required to include the choice referred to in subsection (2) in the ballots for the second or subsequent vote.",
+    "history": "R.S., 1985, c. L-2, s. 30; 1998, c. 26, s. 14(F); 1999, c. 31, s. 150(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-30.html"
+  },
+  {
+    "id": "L-2-s31",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "31",
+    "marginal_note": "Result of representation vote",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "31\n(1) Subject to subsection (2), the Board shall determine the result of a representation vote on the basis of the ballots cast by the majority of employees voting.\n(2) [Idem] Where, on considering the result of a representation vote, the Board determines that less than thirty-five per cent of the employees who are eligible to vote have voted, the Board shall determine that the representation vote is void.\n(3) [Idem] A vote by the majority of the employees voting in a representation vote is evidence that a majority of employees in the unit in respect of which the vote was ordered are of the opinion expressed in the vote of the majority of employees voting.",
+    "history": "R.S., c. L-1, s. 129; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-31.html"
+  },
+  {
+    "id": "L-2-s32",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "32",
+    "marginal_note": "Council of trade unions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "32\n(1) Where two or more trade unions have formed a council of trade unions, the council so formed may apply to the Board for certification as the bargaining agent for a unit in the same manner as a trade union.\n(2) [Certification of council of trade unions] The Board may certify a council of trade unions as the bargaining agent for a bargaining unit where the Board is satisfied that the requirements for certification prescribed by or pursuant to this Part have been met.\n(3) [Membership in council of trade unions] Membership in any trade union that forms part of a council of trade unions is deemed to be membership in the council of trade unions.\n(4) [Council of trade unions bound by collective agreement] Where a council of trade unions is certified by the Board as the bargaining agent for a bargaining unit,\n(a) the council of trade unions and each trade union forming the council of trade unions is bound by any collective agreement entered into by the council of trade unions and the employer concerned; and\n(b) this Part applies, except as otherwise provided, as if the council of trade unions were a trade union.",
+    "history": "R.S., c. L-1, s. 130; 1972, c. 18, s. 1; 1977-78, c. 27, s. 48",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-32.html"
+  },
+  {
+    "id": "L-2-s33",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "33",
+    "marginal_note": "Designation of employers’ organization",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "33\n(1) Where a trade union applies for certification as the bargaining agent for a unit comprised of employees of two or more employers who have formed an employers’ organization, the Board may designate the employers’ organization to be the employer if it is satisfied that each of the employers forming the employers’ organization has granted appropriate authority to the employers’ organization to enable it to discharge the duties and responsibilities of an employer under this Part.\n(1.1) [New members] The Board may, on application by the employers’ organization, include in the designation referred to in subsection (1) any employer that becomes a member of the employers’ organization if it is satisfied that that employer has granted appropriate authority to the employers’ organization to enable the employers’ organization to discharge the duties and responsibilities of an employer and that such an inclusion would ensure the fulfilment of the objectives of this Part.\n(2) [Designated employers’ organization deemed to be employer] Where the Board designates an employers’ organization as an employer pursuant to subsection (1),\n(a) the employers’ organization and each employer forming the employers’ organization is bound by any collective agreement entered into by the employers’ organization and the trade union concerned; and\n(b) this Part applies, except as otherwise provided, as if the employers’ organization were an employer.\n(3) [Employer ceasing to be member of employers’ organization] Where an employer ceases to be a member of an employers’ organization or withdraws the authority referred to in subsection (1) or (1.1) that the employer granted to the employers’ organization, the employer\n(a) continues to be bound by any collective agreement applicable to the employer’s employees that was entered into by the employers’ organization; and\n(b) may be required to commence collective bargaining in accordance with section 48.",
+    "history": "R.S., 1985, c. L-2, s. 33; 1998, c. 26, s. 15; 1999, c. 31, s. 151(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-33.html"
+  },
+  {
+    "id": "L-2-s34",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "34",
+    "marginal_note": "Certification in long-shoring and other industries",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "34\n(1) Where employees are employed in\n(a) the long-shoring industry, or\n(b) such other industry in such geographic area as may be designated by regulation of the Governor in Council on the recommendation of the Board,\nthe Board may determine that the employees of two or more employers actively engaged in the industry in the geographic area constitute a unit appropriate for collective bargaining and may, subject to this Part, certify a trade union as the bargaining agent for the unit.\n(2) [Recommendation of Board] No recommendation under paragraph (1)(b) shall be made by the Board unless, on inquiry, it is satisfied that the employers actively engaged in an industry in a particular geographic area obtain their employees from a group of employees the members of which are employed from time to time by some or all of those employers.\n(3) [Representative] Where the Board, pursuant to subsection (1), certifies a trade union as the bargaining agent for a bargaining unit, the Board shall, by order,\n(a) require the employers of the employees in the bargaining unit\n(i) to jointly choose a representative, and\n(ii) to inform the Board of their choice within the time period specified by the Board; and\n(b) appoint the representative so chosen as the employer representative for those employers.\n(4) [Powers of Board] Where the employers fail to comply with an order made under paragraph (3)(a), the Board shall, after affording to the employers a reasonable opportunity to make representations, by order, appoint an employer representative of its own choosing.\n(4.1) [New representative] On application by one or more employers of employees in the bargaining unit, the Board may, if it is satisfied that the employer representative is no longer qualified to act in that capacity, revoke the appointment of the employer representative and appoint a new representative.\n(5) [Status of employer representative] An employer representative shall be deemed to be an employer for the purposes of this Part and, by virtue of having been appointed under this section, has the power to, and shall, discharge all the duties and responsibilities of an employer under this Part on behalf of all the employers of the employees in the bargaining unit, including the power to enter into a collective agreement on behalf of those employers.\n(5.1) [Costs] The employer representative may require each employer of employees in the bargaining unit to remit its share of the costs that the employer representative has incurred or estimates will be incurred in fulfilling its duties and responsibilities under this Part and under the terms of the collective agreement.\n(6) [Duty of employer representative] In the discharge of the duties and responsibilities of an employer under this Part, an employer representative, or a person acting for such a representative, shall not act in a manner that is arbitrary, discriminatory or in bad faith in the representation of any of the employers on whose behalf the representative acts.\n(7) [Board to determine questions] The Board shall determine any question that arises under this section, including any question relating to the choice or appointment of the employer representative.",
+    "history": "R.S., 1985, c. L-2, s. 34; 1991, c. 39, s. 1; 1998, c. 26, s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-34.html"
+  },
+  {
+    "id": "L-2-s35",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "35",
+    "marginal_note": "Board may declare single employer",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "35\n(1) Where, on application by an affected trade union or employer, associated or related federal works, undertakings or businesses are, in the opinion of the Board, operated by two or more employers having common control or direction, the Board may, by order, declare that for all purposes of this Part the employers and the federal works, undertakings and businesses operated by them that are specified in the order are, respectively, a single employer and a single federal work, undertaking or business. Before making such a declaration, the Board must give the affected employers and trade unions the opportunity to make representations.\n(2) [Review of bargaining units] The Board may, in making a declaration under subsection (1), determine whether the employees affected constitute one or more units appropriate for collective bargaining.",
+    "history": "R.S., 1985, c. L-2, s. 35; 1998, c. 26, s. 17",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-35.html"
+  },
+  {
+    "id": "L-2-s36",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "36",
+    "marginal_note": "Effect of certification",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "36\n(1) Where a trade union is certified as the bargaining agent for a bargaining unit,\n(a) the trade union so certified has exclusive authority to bargain collectively on behalf of the employees in the bargaining unit;\n(b) the certification of any trade union that was previously certified as the bargaining agent for any employees in the bargaining unit is deemed to be revoked to the extent that the certification relates to those employees;\n(c) the trade union so certified is substituted as a party to any collective agreement that affects any employees in the bargaining unit, to the extent that the collective agreement relates to those employees, in the place of the bargaining agent named in the collective agreement or any successor thereto; and\n(d) the trade union so certified is deemed to be the bargaining agent for the purposes of paragraph 50(b).\n(2) [Notice to bargain] Where, pursuant to paragraph (1)(c), a trade union is substituted as a party to a collective agreement, the trade union may, within three months after the date on which it is certified as the bargaining agent for a bargaining unit affected by the collective agreement, require the employer who is a party to the collective agreement to commence collective bargaining for the purpose of renewing or revising the collective agreement or entering into a new collective agreement.\n(3) [Limitation] Subsection (2) does not apply to a trade union certified as a result of an application made under section 24.1.",
+    "history": "R.S., 1985, c. L-2, s. 36; 1998, c. 26, s. 18",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-36.html"
+  },
+  {
+    "id": "L-2-s36.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "36.1",
+    "marginal_note": "Just cause requirement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "36.1\n(1) During the period that begins on the date of certification and ends on the date on which a first collective agreement is entered into, the employer must not dismiss or discipline an employee in the affected bargaining unit without just cause.\n(2) [Arbitration] Where a disagreement relating to the dismissal or discipline of an employee during the period referred to in subsection (1) arises between the employer and the bargaining agent,\n(a) the bargaining agent may submit the disagreement to an arbitrator for final settlement as if it were a difference; and\n(b) sections 57 to 66 apply, with the modifications that the circumstances require, to the disagreement.",
+    "history": "1998, c. 26, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 36.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-36.1.html"
+  },
+  {
+    "id": "L-2-s37",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "37",
+    "marginal_note": "Duty of fair representation",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Certification of Bargaining Agents and Related Matters",
+    "text": "37 A trade union or representative of a trade union that is the bargaining agent for a bargaining unit shall not act in a manner that is arbitrary, discriminatory or in bad faith in the representation of any of the employees in the unit with respect to their rights under the collective agreement that is applicable to them.",
+    "history": "1977-78, c. 27, s. 49; 1984, c. 39, s. 28, c. 40, s. 79(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-37.html"
+  },
+  {
+    "id": "L-2-s38",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "38",
+    "marginal_note": "Application for revocation of certification",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Revocation of Certification and Related Matters",
+    "text": "38\n(1) If a trade union has been certified as the bargaining agent for a bargaining unit, any employee who claims to represent a majority of the employees in the bargaining unit may, subject to subsection (5), apply to the Board for an order revoking the certification of that trade union.\n(2) [Time for application] An application for an order pursuant to subsection (1) may be made in respect of a bargaining agent for a bargaining unit,\n(a) where a collective agreement applicable to the bargaining unit is in force, only during a period in which an application for certification of a trade union is authorized to be made pursuant to section 24 unless the Board consents to the making of the application for the order at some other time; and\n(b) where no collective agreement applicable to the bargaining unit is in force, at any time after a period of one year from the date of certification of the trade union.\n(3) [Application for order that bargaining agent not entitled to represent bargaining unit] If a collective agreement applicable to a bargaining unit is in force but the bargaining agent that is a party to the collective agreement has not been certified by the Board, any employee who claims to represent a majority of the employees in the bargaining unit may, subject to subsection (5), apply to the Board for an order declaring that the bargaining agent is not entitled to represent the employees in the bargaining unit.\n(4) [Time for application] An application for an order pursuant to subsection (3) may be made in respect of a bargaining agent for a bargaining unit,\n(a) during the term of the first collective agreement that is entered into by the employer of the employees in the bargaining unit and the bargaining agent,\n(i) at any time during the first year of the term of that collective agreement, and\n(ii) thereafter, except with the consent of the Board, only during a period in which an application for certification of a trade union is authorized to be made pursuant to section 24; and\n(b) in any other case, except with the consent of the Board, only during a period in which an application for certification of a trade union is authorized to be made pursuant to section 24.\n(5) [No application where strike or lockout] An application under subsection (1) or (3) must not, except with the consent of the Board, be made in respect of the bargaining agent for employees in a bargaining unit during a strike or lockout of those employees that is not prohibited by this Part.",
+    "history": "R.S., 1985, c. L-2, s. 38; 1998, c. 26, s. 20; 2014, c. 40, s. 4; 2017, c. 12, s. 3",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-38.html"
+  },
+  {
+    "id": "L-2-s39",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "39",
+    "marginal_note": "Order revoking certification or declaring bargaining agent not entitled to represent bargaining unit",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Revocation of Certification and Related Matters",
+    "text": "39\n(1) If, on receipt of an application for an order made under subsection 38(1) or (3) in respect of a bargaining agent for a bargaining unit, and after any inquiry by way of a representation vote or otherwise that the Board considers appropriate in the circumstances, the Board is satisfied that a majority of the employees in the bargaining unit no longer wish to have the bargaining agent represent them, the Board shall, subject to subsection (2), by order,\n(a) in the case of an application made under subsection 38(1), revoke the certification of the trade union as the bargaining agent for the bargaining unit; or\n(b) in the case of an application made under subsection 38(3), declare that the bargaining agent is not entitled to represent the employees in the bargaining unit.\n(2) [Limitation] If no collective agreement applicable to a bargaining unit is in force, an order shall not be made under paragraph (1)(a) in relation to the bargaining agent for the bargaining unit unless the Board is satisfied that the bargaining agent has failed to make a reasonable effort to enter into a collective agreement in relation to the bargaining unit.",
+    "history": "R.S., 1985, c. L-2, s. 39; 2014, c. 40, s. 5; 2017, c. 12, s. 4",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-39.html"
+  },
+  {
+    "id": "L-2-s40",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "40",
+    "marginal_note": "Application where fraud",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Revocation of Certification and Related Matters",
+    "text": "40\n(1) Where a trade union has been certified as the bargaining agent for a bargaining unit,\n(a) any employee in the bargaining unit,\n(b) the employer of the employees in the bargaining unit, or\n(c) any trade union that appeared before the Board in the certification proceeding,\nthat alleges that the certification was obtained by the fraud of the trade union so certified, may apply to the Board, at any time, for revocation of the certification.\n(2) [Revocation of certification for fraud] On receipt of an application under subsection (1) in respect of a trade union certification as the bargaining agent for a bargaining unit, the Board shall, by order, revoke the certification of the trade union as the bargaining agent for the bargaining unit if the Board is satisfied that the evidence in support of the application\n(a) was not and could not, by the exercise of reasonable diligence, have been presented to it in the certification proceeding; and\n(b) is such that the Board would have refused to certify the trade union as the bargaining agent for the bargaining unit if the evidence had been presented to it in the certification proceeding.",
+    "history": "R.S., c. L-1, ss. 139, 140; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-40.html"
+  },
+  {
+    "id": "L-2-s41",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "41",
+    "marginal_note": "Application for revocation of certification of a council of trade unions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Revocation of Certification and Related Matters",
+    "text": "41\n(1) Where a council of trade unions has been certified as the bargaining agent for a bargaining unit, in addition to any circumstances in which an application for revocation of the certification of the council of trade unions may be made pursuant to section 38 or subsection 40(1), any employee in the bargaining unit, the employer of the employees in the bargaining unit or a trade union that forms part of the council of trade unions may apply to the Board for revocation of the certification on the ground that the council of trade unions no longer meets the requirements for certification of a council of trade unions.\n(2) [Revocation of certification of a council of trade unions] Where an application for revocation of certification is made under subsection (1), the Board may, by order, revoke the certification of the council of trade unions if, in the opinion of the Board, the council of trade unions no longer meets the requirements for certification of a council of trade unions.\n(3) [Time for application] An application under subsection (1) may be made in respect of a council of trade unions that has been certified as the bargaining agent for a bargaining unit only during a period in which an application for an order revoking the certification of that council of trade unions is authorized to be made under section 38.",
+    "history": "R.S., c. L-1, s. 141; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-41.html"
+  },
+  {
+    "id": "L-2-s42",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "42",
+    "marginal_note": "Effect of revocation or declaration",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Revocation of Certification and Related Matters",
+    "text": "42 Where the Board makes an order under section 39, subsection 40(2) or section 41 revoking the certification of a trade union or council of trade unions, or declaring that a trade union is not entitled to represent the employees in a bargaining unit,\n(a) any collective agreement between the trade union or council of trade unions and the employer of the employees in the bargaining unit that applies to the bargaining unit ceases to have effect from the time the order is made or from such later time as the Board considers appropriate; and\n(b) the employer shall not bargain collectively, or enter into a collective agreement with the trade union or council of trade unions, for a period of one year from the date of the order, unless the trade union or council of trade unions is certified by the Board under this Part during that period as the bargaining agent for a bargaining unit comprised of employees of the employer.",
+    "history": "R.S., c. L-1, s. 142; 1972, c. 18, s. 1; 1977-78, c. 27, s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-42.html"
+  },
+  {
+    "id": "L-2-s43",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "43",
+    "marginal_note": "Mergers, etc., of trade unions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "43\n(1) Where, by reason of a merger or amalgamation of trade unions or a transfer of jurisdiction among trade unions, a trade union succeeds another trade union that, at the time of the merger, amalgamation or transfer of jurisdiction, is a bargaining agent, the successor shall be deemed to have acquired the rights, privileges and duties of its predecessor, whether under a collective agreement or otherwise.\n(2) [Board may determine questions] Where, on a merger or amalgamation of trade unions or a transfer of jurisdiction among trade unions, any question arises concerning the rights, privileges and duties of a trade union under this Part or under a collective agreement in respect of a bargaining unit or an employee therein, the Board, on application to it by a trade union affected by the merger, amalgamation or transfer of jurisdiction, shall determine what rights, privileges and duties have been acquired or are retained.\n(3) [Inquiry and votes] Before determining, pursuant to subsection (2), what rights, privileges and duties of a trade union have been acquired or are retained, the Board may make such inquiry or direct that such representation votes be taken as it considers necessary.",
+    "history": "R.S., c. L-1, s. 143; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-43.html"
+  },
+  {
+    "id": "L-2-s44",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "44",
+    "marginal_note": "Definitions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "44\n(1) In this section and sections 45 to 47.1,\nbusiness means any federal work, undertaking or business and any part thereof; (entreprise)\nprovincial business means a work, undertaking or business, or any part of a work, undertaking or business, the labour relations of which are subject to the laws of a province; (entreprise provinciale)\nsell, in relation to a business, includes the transfer or other disposition of the business and, for the purposes of this definition, leasing a business is deemed to be selling it. (vente)\n(2) [Sale of business] Where an employer sells a business,\n(a) a trade union that is the bargaining agent for the employees employed in the business continues to be their bargaining agent;\n(b) a trade union that made application for certification in respect of any employees employed in the business before the date on which the business is sold may, subject to this Part, be certified by the Board as their bargaining agent;\n(c) the person to whom the business is sold is bound by any collective agreement that is, on the date on which the business is sold, applicable to the employees employed in the business; and\n(d) the person to whom the business is sold becomes a party to any proceeding taken under this Part that is pending on the date on which the business was sold and that affects the employees employed in the business or their bargaining agent.\n(3) [Change of activity or sale of a provincial business] Where, as a result of a change of activity, a provincial business becomes subject to this Part, or such a business is sold to an employer who is subject to this Part,\n(a) the trade union that, pursuant to the laws of the province, is the bargaining agent for the employees employed in the provincial business continues to be their bargaining agent for the purposes of this Part;\n(b) a collective agreement that applied to employees employed in the provincial business at the time of the change or sale continues to apply to them and is binding on the employer or on the person to whom the business is sold;\n(c) any proceeding that at the time of the change or sale was before the labour relations board or other person or authority that, under the laws of the province, is competent to decide the matter, continues as a proceeding under this Part, with such modifications as the circumstances require and, where applicable, with the person to whom the provincial business is sold as a party; and\n(d) any grievance that at the time of the change or sale was before an arbitrator or arbitration board continues to be processed under this Part, with such modifications as the circumstances require and, where applicable, with the person to whom the provincial business is sold as a party.",
+    "history": "R.S., 1985, c. L-2, s. 44; 1996, c. 18, s. 8; 1998, c. 26, s. 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-44.html"
+  },
+  {
+    "id": "L-2-s45",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "45",
+    "marginal_note": "Review of bargaining units",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "45 In the case of a sale or change of activity referred to in section 44, the Board may, on application by the employer or any trade union affected, determine whether the employees affected constitute one or more units appropriate for collective bargaining.",
+    "history": "R.S., 1985, c. L-2, s. 45; 1998, c. 26, s. 22",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-45.html"
+  },
+  {
+    "id": "L-2-s46",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "46",
+    "marginal_note": "Board to determine questions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "46 The Board shall determine any question that arises under section 44, including a question as to whether or not a business has been sold or there has been a change of activity of a business, or as to the identity of the purchaser of a business.",
+    "history": "R.S., 1985, c. L-2, s. 46; 1998, c. 26, s. 22",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-46.html"
+  },
+  {
+    "id": "L-2-s47",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "47",
+    "marginal_note": "Where portion as federal business",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "47\n(1) Where the name of any portion of the federal public administration specified from time to time in Schedule I, IV or V to the Financial Administration Act is deleted and that portion of the federal public administration is established as or becomes a part of a corporation or business to which this Part applies, or where a portion of the federal public administration included in another portion of the federal public administration specified in those Schedules is severed from the portion in which it was included and established as or becomes a part of such a corporation or business,\n(a) a collective agreement or arbitral award that applies to any employees in that portion of the federal public administration and that is in force at the time the portion of the federal public administration is established as or becomes a part of such a corporation or business continues in force, subject to subsections (3) to (7), until its term expires; and\n(b) the Federal Public Sector Labour Relations Act applies in all respects to the interpretation and application of the collective agreement or arbitral award.\n(2) [Application for certification] A trade union may apply to the Board for certification as the bargaining agent for the employees affected by a collective agreement or arbitral award referred to in subsection (1), but may so apply only during a period in which an application for certification of a trade union is authorized to be made under section 24.\n(3) [Application for order] Where the employees in a portion of the federal public administration that is established as or becomes a part of a corporation or business to which this Part applies are bound by a collective agreement or arbitral award, the corporation or business, as employer of the employees, or any bargaining agent affected by the change in employment, may, during the period beginning on the one hundred and twentieth day and ending on the one hundred and fiftieth day after the date on which the portion of the federal public administration is established as or becomes a part of the corporation or business, apply to the Board for an order determining the matters referred to in subsection (4).\n(4) [Determination of Board] Where an application is made under subsection (3) by a corporation or business or bargaining agent, the Board, by order, shall\n(a) determine whether the employees of the corporation or business who are bound by any collective agreement or arbitral award constitute one or more units appropriate for collective bargaining;\n(b) determine which trade union shall be the bargaining agent for the employees in each such unit; and\n(c) in respect of each collective agreement or arbitral award that applies to employees of the corporation or business,\n(i) determine whether the collective agreement or arbitral award shall remain in force, and\n(ii) if the collective agreement or arbitral award is to remain in force, determine whether it shall remain in force until the expiration of its term or expire on such earlier date as the Board may fix.\n(5) [Application for leave to serve a notice to bargain collectively] Where the Board determines, pursuant to paragraph (4)(c), that a collective agreement or arbitral award shall remain in force, either party to the collective agreement or arbitral award may, not later than sixty days after the date the Board makes its determination, apply to the Board for an order granting leave to serve on the other party a notice to bargain collectively.\n(6) [Application to bargain collectively] Where no application for an order is made pursuant to subsection (3) within the period specified in that subsection, the corporation or business, as employer of the employees, or any bargaining agent bound by a collective agreement or arbitral award that, by subsection (1), is continued in force, may, during the period commencing on the one hundred and fifty-first day and ending on the two hundred and tenth day after the date the portion of the federal public administration is established as or becomes a part of the corporation or business, apply to the Board for an order granting leave to serve on the other party a notice to bargain collectively.\n(7) [Effect of order] Where the Board has made an order pursuant to paragraph (4)(c), this Part applies to the interpretation and application of any collective agreement or arbitral award affected thereby.\n(8) [Arbitral award deemed part of collective agreement] An arbitral award that is continued in force by virtue of subsection (1) is deemed to be\n(a) part of the collective agreement for the bargaining unit to which the award relates, or\n(b) where there is no collective agreement for the bargaining unit, a collective agreement for the bargaining unit to which the award relates\nfor the purposes of section 49, and this Part, other than section 80, applies in respect of the renewal or revision of the collective agreement or entering into a new collective agreement.",
+    "history": "R.S., 1985, c. L-2, s. 47; 1996, c. 18, s. 9; 2003, c. 22, ss. 108, 224(E); 2017, c. 9, s. 55",
+    "last_amended": "2017-06-19",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-47.html"
+  },
+  {
+    "id": "L-2-s47.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "47.1",
+    "marginal_note": "Where notice to bargain collectively given prior to deletion",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "47.1 Where, before the deletion or severance referred to in subsection 47(1), notice to bargain collectively has been given in respect of a collective agreement or arbitral award binding on employees of a corporation or business who, immediately before the deletion or severance, were part of the federal public administration,\n(a) the terms and conditions of employment contained in a collective agreement or arbitral award that, by virtue of section 107 of the Federal Public Sector Labour Relations Act, are continued in force immediately before the date of the deletion or severance or that were last continued in force before that date, in respect of those employees shall continue or resume in force on and after that date and shall be observed by the corporation or business, as employer, the bargaining agent for those employees and those employees until the requirements of paragraphs 89(1)(a) to (d) have been met, unless the employer and the bargaining agent agree otherwise;\n(b) the Federal Public Sector Labour Relations Act applies in all respects to the interpretation and application of any term or condition continued or resumed by paragraph (a);\n(c) on application by the corporation or business, as employer, or the bargaining agent for those employees, made during the period beginning on the one hundred and twentieth day and ending on the one hundred and fiftieth day after the date of the deletion or severance, the Board shall make an order determining\n(i) whether the employees of the corporation or business who are represented by the bargaining agent constitute one or more units appropriate for collective bargaining, and\n(ii) which trade union shall be the bargaining agent for the employees in each such unit;\n(d) where the Board makes the determinations under paragraph (c), the corporation or business, as employer, or the bargaining agent may, by notice, require the other to commence collective bargaining under this Act for the purpose of entering into a collective agreement; and\n(e) this Part, other than section 80, applies in respect of a notice given under paragraph (d).",
+    "history": "1996, c. 18, s. 9; 1998, c. 26, s. 23(F); 2003, c. 22, ss. 109, 223(E); 2017, c. 9, s. 55",
+    "last_amended": "2017-06-19",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 47.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-47.1.html"
+  },
+  {
+    "id": "L-2-s47.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "47.2",
+    "marginal_note": "Order",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successor Rights and Obligations",
+    "text": "47.2 The Governor in Council may, by order, exclude from the operation of sections 47 and 47.1 any portion of the federal public administration that is deleted or severed as described in subsection 47(1) where the Governor in Council, on the recommendation of the Minister after consultation with the Treasury Board and the Minister responsible for that portion of the federal public administration, is of the opinion that it is in the public interest to do so.",
+    "history": "1996, c. 18, s. 9; 2003, c. 22, s. 224(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 47.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-47.2.html"
+  },
+  {
+    "id": "L-2-s47.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "47.3",
+    "marginal_note": "Definition of previous contractor",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION III - Acquisition and Termination of Bargaining Rights",
+    "heading": "Successive Contracts for Services",
+    "text": "47.3\n(1) In this section, previous contractor means an employer who, under the terms of a contract or other arrangement that is no longer in force,\n(a) provided services at an airport to another employer, or to a person acting on behalf of that other employer, in an industry referred to in paragraph (e) of the definition federal work, undertaking or business in section 2;\n(b) provided prescribed services to another employer, or to a person acting on behalf of that other employer, in a prescribed industry; or\n(c) provided prescribed services at a prescribed location to another employer, or to a person acting on behalf of that other employer, in a prescribed industry.\n(2) [Equal remuneration] An employer who succeeds a previous contractor as the provider of services, in accordance with a contract or other arrangement, must pay to the employees providing the services under that contract or arrangement remuneration not less than that which the employees of the previous contractor who provided the same or substantially similar services were entitled to receive under the terms of a collective agreement to which this Part applied.\n(3) [Regulations] The Governor in Council may, on the Minister’s recommendation, make regulations prescribing anything that is to be prescribed under subsection (1).",
+    "history": "1996, c. 18, s. 9; 1998, c. 26, s. 24; 2021, c. 23, s. 245",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 47.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-47.3.html"
+  },
+  {
+    "id": "L-2-s48",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "48",
+    "marginal_note": "Notice to bargain to enter into a collective agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Obligation to Bargain Collectively",
+    "text": "48 Where the Board has certified a bargaining agent for a bargaining unit and no collective agreement binding on the employees in the bargaining unit is in force, the bargaining agent may, by notice, require the employer of those employees, or the employer may, by notice, require the bargaining agent to commence collective bargaining for the purpose of entering into a collective agreement.",
+    "history": "R.S., c. L-1, s. 146; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-48.html"
+  },
+  {
+    "id": "L-2-s49",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "49",
+    "marginal_note": "Notice to bargain to renew or revise a collective agreement or enter a new collective agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Obligation to Bargain Collectively",
+    "text": "49\n(1) Either party to a collective agreement may, within the period of four months immediately preceding the date of expiration of the term of the collective agreement, or within the longer period that may be provided for in the collective agreement, by notice, require the other party to the collective agreement to commence collective bargaining for the purpose of renewing or revising the collective agreement or entering into a new collective agreement.\n(2) [Idem] Where a collective agreement provides that any provision of the collective agreement may be revised during the term of the collective agreement, a party entitled to do so by the collective agreement may, by notice, require the other party to commence collective bargaining for the purpose of revising the provision.",
+    "history": "R.S., 1985, c. L-2, s. 49; 1998, c. 26, s. 25",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-49.html"
+  },
+  {
+    "id": "L-2-s50",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "50",
+    "marginal_note": "Duty to bargain and not to change terms and conditions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Obligation to Bargain Collectively",
+    "text": "50 Where notice to bargain collectively has been given under this Part,\n(a) the bargaining agent and the employer, without delay, but in any case within twenty days after the notice was given unless the parties otherwise agree, shall\n(i) meet and commence, or cause authorized representatives on their behalf to meet and commence, to bargain collectively in good faith, and\n(ii) make every reasonable effort to enter into a collective agreement; and\n(b) the employer shall not alter the rates of pay or any other term or condition of employment or any right or privilege of the employees in the bargaining unit, or any right or privilege of the bargaining agent, until the requirements of paragraphs 89(1)(a) to (d) have been met, unless the bargaining agent consents to the alteration of such a term or condition, or such a right or privilege.",
+    "history": "R.S., c. L-1, s. 148; 1972, c. 18, s. 1; 1977-78, c. 27, s. 51",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-50.html"
+  },
+  {
+    "id": "L-2-s51",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "51",
+    "marginal_note": "Definition of technological change",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Technological Change",
+    "text": "51\n(1) In this section and sections 52 to 55, technological change means\n(a) the introduction by an employer into their work, undertaking or business of equipment or material of a different nature or kind than that previously utilized by the employer in the operation of the work, undertaking or business; and\n(b) a change in the manner in which the employer carries on the work, undertaking or business that is directly related to the introduction of that equipment or material.\n(2) [Application of sections 52, 54 and 55] Sections 52, 54 and 55 do not apply, in respect of a technological change, to an employer and a bargaining agent who are bound by a collective agreement where\n(a) the employer has given to the bargaining agent a notice in writing of the technological change that is substantially in accordance with subsection 52(2),\n(i) prior to the day on which the employer and the bargaining agent entered into the collective agreement, if the notice requiring the parties to commence collective bargaining for the purpose of entering into that collective agreement was given pursuant to section 48, or\n(ii) not later than the last day on which notice requiring the parties to commence collective bargaining for the purpose of entering into the collective agreement could have been given pursuant to subsection 49(1), if the notice was given under that subsection;\n(b) the collective agreement contains provisions that specify procedures by which any matters that relate to terms and conditions or security of employment likely to be affected by a technological change may be negotiated and finally settled during the term of the agreement; or\n(c) the collective agreement contains provisions that\n(i) are intended to assist employees affected by any technological change to adjust to the effects of the technological change, and\n(ii) specify that sections 52, 54 and 55 do not apply, during the term of the collective agreement, to the employer and the bargaining agent.",
+    "history": "R.S., 1985, c. L-2, s. 51; 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-51.html"
+  },
+  {
+    "id": "L-2-s52",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "52",
+    "marginal_note": "Notice of technological change",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Technological Change",
+    "text": "52\n(1) An employer who is bound by a collective agreement and who proposes to effect a technological change that is likely to affect the terms and conditions or security of employment of a significant number of the employer’s employees to whom the collective agreement applies shall give notice of the technological change to the bargaining agent bound by the collective agreement at least one hundred and twenty days prior to the date on which the technological change is to be effected.\n(2) [Contents of notice] The notice referred to in subsection (1) shall be in writing and shall state\n(a) the nature of the technological change;\n(b) the date on which the employer proposes to effect the technological change;\n(c) the approximate number and type of employees likely to be affected by the technological change;\n(d) the effect that the technological change is likely to have on the terms and conditions or security of employment of the employees affected; and\n(e) such other information as is required by the regulations made pursuant to subsection (4).\n(3) [Details of proposed change] An employer who has given notice under subsection (1) to a bargaining agent shall, on request from the bargaining agent, provide the bargaining agent with a statement in writing setting out\n(a) a detailed description of the nature of the proposed technological change;\n(b) the names of the employees who will initially be likely to be affected by the proposed technological change; and\n(c) the rationale for the change.\n(4) [Regulations of Governor in Council] The Governor in Council, on the recommendation of the Board, may make regulations\n(a) specifying the number of employees or the method of determining the number of employees that shall, in respect of any federal work, undertaking or business, be deemed to be “significant” for the purposes of subsections (1) and 54(2); and\n(b) requiring any information in addition to the information required by subsection (2) to be included in a notice of technological change.",
+    "history": "R.S., 1985, c. L-2, s. 52; 1999, c. 31, s. 152(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-52.html"
+  },
+  {
+    "id": "L-2-s53",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "53",
+    "marginal_note": "Application for order respecting technological change",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Technological Change",
+    "text": "53\n(1) Where a bargaining agent alleges that sections 52, 54 and 55 apply to an employer in respect of an alleged technological change and that the employer has failed to comply with section 52, the bargaining agent may, not later than thirty days after the bargaining agent became aware, or in the opinion of the Board ought to have become aware, of the failure of the employer to comply with section 52, apply to the Board for an order determining the matters so alleged.\n(2) [Order respecting technological change] On receipt of an application for an order determining the matters alleged under subsection (1) and after affording an opportunity for the parties to make representations, the Board may, by order,\n(a) determine that sections 52, 54 and 55 do not apply to the employer in respect of the alleged technological change; or\n(b) determine that sections 52, 54 and 55 apply to the employer in respect of the alleged technological change and that the employer has failed to comply with section 52 in respect of the technological change.\n(3) [Idem] The Board may, in any order made under paragraph (2)(b), or by order made after consultation with the parties pending the making of any order under subsection (2),\n(a) direct the employer not to proceed with the technological change or alleged technological change for such period, not in excess of one hundred and twenty days, as the Board considers appropriate;\n(b) require the reinstatement of any employee displaced by the employer as a result of the technological change; and\n(c) where an employee is reinstated pursuant to paragraph (b), require the employer to reimburse the employee for any loss of pay suffered by the employee as a result of their displacement.\n(4) [Order deemed notice] An order of the Board made under paragraph (2)(b) in respect of an employer is deemed to be a notice of technological change given by the employer pursuant to section 52, and the Board shall concurrently, by order, grant leave to the bargaining agent to serve on the employer a notice to commence collective bargaining for the purpose referred to in subsection 54(1).",
+    "history": "R.S., 1985, c. L-2, s. 53; 1998, c. 26, s. 26; 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-53.html"
+  },
+  {
+    "id": "L-2-s54",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "54",
+    "marginal_note": "Application for order to serve notice to bargain",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Technological Change",
+    "text": "54\n(1) Where a bargaining agent receives notice of a technological change pursuant to section 52, the bargaining agent may, in order to assist the employees affected by the change to adjust to the effects of the change, apply to the Board, within thirty days after the date on which it receives the notice, for an order granting leave to serve on the employer a notice to commence collective bargaining for the purpose of\n(a) revising the existing provisions of the collective agreement by which they are bound that relate to terms and conditions or security of employment; or\n(b) including new provisions in the collective agreement that relate to terms and conditions or security of employment.\n(2) [Order to serve notice to bargain] Where the Board has received from a bargaining agent an application for an order under subsection (1), and it is satisfied that the technological change in respect of which the bargaining agent has received notice given pursuant to section 52 is likely, substantially and adversely, to affect the terms and conditions or security of employment of a significant number of employees to whom the collective agreement between the bargaining agent and the employer applies, the Board may, by order, grant leave to the bargaining agent to serve on the employer a notice to commence collective bargaining for the purpose referred to in subsection (1).",
+    "history": "R.S., c. L-1, s. 152; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-54.html"
+  },
+  {
+    "id": "L-2-s55",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "55",
+    "marginal_note": "Conditions precedent to technological change",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Technological Change",
+    "text": "55 Where a bargaining agent applies to the Board for an order under subsection 54(1), the employer in respect of whom the application is made shall not effect the technological change in respect of which the application is made until\n(a) the Board has made an order refusing to grant leave to the bargaining agent to serve on the employer a notice to commence collective bargaining; or\n(b) the Board has made an order granting leave to the bargaining agent to serve on the employer a notice to commence collective bargaining and\n(i) an agreement has been reached as a result of collective bargaining, or\n(ii) the requirements of paragraphs 89(1)(a) to (d) have been met.",
+    "history": "R.S., c. L-1, s. 153; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-55.html"
+  },
+  {
+    "id": "L-2-s56",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "56",
+    "marginal_note": "Effect of collective agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "56 A collective agreement entered into between a bargaining agent and an employer in respect of a bargaining unit is, subject to and for the purposes of this Part, binding on the bargaining agent, every employee in the bargaining unit and the employer.",
+    "history": "R.S., c. L-1, s. 154; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-56.html"
+  },
+  {
+    "id": "L-2-s57",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "57",
+    "marginal_note": "Provision for final settlement without stoppage of work",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "57\n(1) Every collective agreement shall contain a provision for final settlement without stoppage of work, by arbitration or otherwise, of all differences between the parties to or employees bound by the collective agreement, concerning its interpretation, application, administration or alleged contravention.\n(2) [Where arbitrator to be appointed] Where any difference arises between parties to a collective agreement that does not contain a provision for final settlement of the difference as required by subsection (1), the difference shall, notwithstanding any provision of the collective agreement, be submitted by the parties for final settlement\n(a) to an arbitrator selected by the parties; or\n(b) where the parties are unable to agree on the selection of an arbitrator and either party makes a written request to the Minister to appoint an arbitrator, to an arbitrator appointed by the Minister after such inquiry, if any, as the Minister considers necessary.\n(3) [Idem] Where any difference arises between parties to a collective agreement that contains a provision for final settlement of the difference by an arbitration board and either party fails to name its nominee to the board in accordance with the collective agreement, the difference shall, notwithstanding any provision in the collective agreement, be submitted by the parties for final settlement to an arbitrator in accordance with paragraphs (2)(a) and (b).\n(4) [Request to Minister for appointment of arbitrator or arbitration board chairperson] Where a collective agreement provides for final settlement, without stoppage of work, of differences described in subsection (1) by an arbitrator or arbitration board and the parties or their nominees are unable to agree on the selection of an arbitrator or arbitration board chairperson, as the case may be, either party or its nominee may, notwithstanding anything in the collective agreement, make a written request to the Minister to appoint an arbitrator or arbitration board chairperson, as the case may be.\n(5) [Appointment by Minister] On receipt of a written request under subsection (4), the Minister shall, after such inquiry, if any, as the Minister considers necessary, appoint an arbitrator or arbitration board chairperson, as the case may be.\n(6) [Effect of appointment by Minister] Any person appointed or selected pursuant to subsection (2), (3) or (5) as an arbitrator or arbitration board chairperson shall be deemed, for all purposes of this Part, to have been appointed pursuant to the collective agreement between the parties.",
+    "history": "R.S., 1985, c. L-2, s. 57; 1998, c. 26, s. 59(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-57.html"
+  },
+  {
+    "id": "L-2-s58",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "58",
+    "marginal_note": "Decisions not to be reviewed by court",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "58\n(1) Every order or decision of an arbitrator or arbitration board is final and shall not be questioned or reviewed in any court.\n(2) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain an arbitrator or arbitration board in any of their proceedings under this Part.\n(3) [Status] For the purposes of the Federal Courts Act, an arbitrator appointed pursuant to a collective agreement or an arbitration board is not a federal board, commission or other tribunal within the meaning of that Act.",
+    "history": "R.S., 1985, c. L-2, s. 58; 1999, c. 31, s. 153(E); 2002, c. 8, s. 182",
+    "last_amended": "2003-07-02",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-58.html"
+  },
+  {
+    "id": "L-2-s59",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "59",
+    "marginal_note": "Copy to be filed with Minister",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "59 A copy of every order or decision of an arbitrator or arbitration board shall be filed with the Minister by the arbitrator or arbitration board chairperson and shall be available to the public in circumstances prescribed by the Governor in Council.",
+    "history": "R.S., 1985, c. L-2, s. 59; 1998, c. 26, s. 59(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-59.html"
+  },
+  {
+    "id": "L-2-s60",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "60",
+    "marginal_note": "Powers of arbitrator, etc.",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "60\n(1) An arbitrator or arbitration board has\n(a) the powers conferred on the Board by paragraphs 16(a), (b), (c) and (f.1);\n(a.1) the power to interpret, apply and give relief in accordance with a statute relating to employment matters, whether or not there is conflict between the statute and the collective agreement;\n(a.2) the power to make the interim orders that the arbitrator or arbitration board considers appropriate;\n(a.3) the power to consider submissions provided in the form that the arbitrator or the arbitration board considers appropriate or to which the parties agree;\n(a.4) the power to expedite proceedings and to prevent abuse of the arbitration process by making the orders or giving the directions that the arbitrator or arbitration board considers appropriate for those purposes; and\n(b) power to determine any question as to whether a matter referred to the arbitrator or arbitration board is arbitrable.\n(1.1) [Power to extend time] The arbitrator or arbitration board may extend the time for taking any step in the grievance process or arbitration procedure set out in a collective agreement, even after the expiration of the time, if the arbitrator or arbitration board is satisfied that there are reasonable grounds for the extension and that the other party would not be unduly prejudiced by the extension.\n(1.2) [Power to mediate] At any stage of a proceeding before an arbitrator or arbitration board, the arbitrator or arbitration board may, if the parties agree, assist the parties in resolving the difference at issue without prejudice to the power of the arbitrator or arbitration board to continue the arbitration with respect to the issues that have not been resolved.\n(2) [Idem] Where an arbitrator or arbitration board determines that an employee has been discharged or disciplined by an employer for cause and the collective agreement does not contain a specific penalty for the infraction that is the subject of the arbitration, the arbitrator or arbitration board has power to substitute for the discharge or discipline such other penalty as to the arbitrator or arbitration board seems just and reasonable in the circumstances.",
+    "history": "R.S., 1985, c. L-2, s. 60; 1998, c. 26, s. 27",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-60.html"
+  },
+  {
+    "id": "L-2-s61",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "61",
+    "marginal_note": "Procedure",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "61 An arbitrator or arbitration board shall determine their own procedure, but shall give full opportunity to the parties to the proceeding to present evidence and make submissions to the arbitrator or arbitration board.",
+    "history": "R.S., 1985, c. L-2, s. 61; 1999, c. 31, s. 154(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-61.html"
+  },
+  {
+    "id": "L-2-s62",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "62",
+    "marginal_note": "Decision of arbitration board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "62 Where a difference described in subsection 57(1) is submitted to an arbitration board, the decision of a majority of those comprising the board is the decision of the board, but if a majority of those comprising the board cannot agree on a decision, the decision of the chairperson of the board is the decision of the board.",
+    "history": "R.S., 1985, c. L-2, s. 62; 1998, c. 26, s. 59(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-62.html"
+  },
+  {
+    "id": "L-2-s63",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "63",
+    "marginal_note": "Arbitration costs, fees and expenses",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "63 Where a difference described in subsection 57(1) is submitted by the parties to an arbitrator or arbitration board, the costs, fees and expenses with respect to the arbitration proceedings shall, unless the collective agreement otherwise provides or the parties otherwise agree, be borne as follows:\n(a) each party shall bear its own costs and shall pay the fees and expenses of any member of the arbitration board who is nominated by it; and\n(b) the fees and expenses of an arbitrator or arbitration board chairperson, whether the arbitrator or chairperson is selected by the parties or their nominees or appointed by the Minister under this Part, shall be borne equally by the parties.",
+    "history": "R.S., 1985, c. L-2, s. 63; 1998, c. 26, s. 59(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-63.html"
+  },
+  {
+    "id": "L-2-s64",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "64",
+    "marginal_note": "Order or decision within sixty days",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "64\n(1) Every order or decision of an arbitrator or arbitration board shall be made or given within sixty days after, in the case of an arbitrator, their appointment as arbitrator, and, in the case of an arbitration board, the appointment of the arbitration board chairperson, unless\n(a) the collective agreement otherwise provides or the parties otherwise agree; or\n(b) owing to circumstances beyond the control of the arbitrator or arbitration board, it is not practicable to make or give the order or decision within those sixty days.\n(2) [Days not included] For the purposes of subsection (1), any day that is included in a period for which the arbitration proceedings are suspended pursuant to subsection 65(2) shall not be counted as one of the sixty days referred to in subsection (1).\n(3) [Late order or decision not invalid] The failure of an arbitrator or arbitration board to make or give any order or decision within the sixty days referred to in subsection (1) does not affect the jurisdiction of the arbitrator or arbitration board to continue with and complete the arbitration proceedings and any order or decision made or given by the arbitrator or arbitration board after the expiration of those sixty days is not for that reason invalid.",
+    "history": "R.S., 1985, c. L-2, s. 64; 1998, c. 26, s. 59(E); 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-64.html"
+  },
+  {
+    "id": "L-2-s65",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "65",
+    "marginal_note": "Questions may be referred to Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "65\n(1) Where any question arises in connection with a matter that has been referred to an arbitrator or arbitration board, relating to the existence of a collective agreement or the identification of the parties or employees bound by a collective agreement, the arbitrator or arbitration board, the Minister or any alleged party may refer the question to the Board for determination.\n(2) [Arbitration proceeding not suspended] The referral of any question to the Board pursuant to subsection (1) shall not operate to suspend any proceeding before an arbitrator or arbitration board unless the arbitrator or arbitration board decides that the nature of the question warrants a suspension of the proceeding or the Board directs the suspension of the proceeding.",
+    "history": "R.S., 1985, c. L-2, s. 65; 1998, c. 26, s. 28",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-65.html"
+  },
+  {
+    "id": "L-2-s66",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "66",
+    "marginal_note": "Filing of orders and decisions in Federal Court",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "66\n(1) Any person or organization affected by any order or decision of an arbitrator or arbitration board may, after fourteen days from the date on which the order or decision is made or given, or from the date provided in it for compliance, whichever is the later date, file in the Federal Court a copy of the order or decision, exclusive of the reasons therefor.\n(2) [Idem] On filing an order or decision of an arbitrator or arbitration board in the Federal Court under subsection (1), the order or decision shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the order or decision were a judgment obtained in the Court.",
+    "history": "R.S., c. L-1, s. 159; 1972, c. 18, s. 1; 1977-78, c. 27, s. 57",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-66.html"
+  },
+  {
+    "id": "L-2-s67",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "67",
+    "marginal_note": "Term of collective agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "67\n(1) Where a collective agreement contains no provision as to its term or is for a term of less than one year, the collective agreement shall be deemed to be for a term of one year from the date on which it comes into force and shall not, except as provided by subsection 36(2) or with the consent of the Board, be terminated by the parties thereto within that term of one year.\n(2) [Revision of collective agreement] Nothing in this Part prohibits the parties to a collective agreement from agreeing to a revision of any provision of the collective agreement other than a provision relating to the term of the collective agreement.\n(3) [Board may order alteration of termination date] The Board may, on application made jointly by both parties to a collective agreement, order that the termination date of the collective agreement be altered for the purpose of establishing a common termination date for two or more collective agreements binding a single employer.\n(4) [Provision for settlement of differences to remain in force] Notwithstanding anything contained in a collective agreement, the provision required to be contained therein by subsection 57(1) shall remain in force after the termination of the collective agreement and until the requirements of paragraphs 89(1)(a) to (d) have been met.\n(5) [Power of arbitrator where agreement terminates] Where a difference between the parties to a collective agreement relating to a provision contained in the collective agreement arises during the period from the date of its termination to the date the requirements of paragraphs 89(1)(a) to (d) have been met,\n(a) an arbitrator or arbitration board may hear and determine the difference; and\n(b) sections 57 to 66 apply to the hearing and determination.\n(6) [Powers of arbitrator when conditions of paragraphs 89(1)(a) to (d) have been met] Where a disagreement concerning the dismissal or discipline of an employee in the bargaining unit arises during the period that begins on the date on which the requirements of paragraphs 89(1)(a) to (d) are met and ends on the date on which a new or revised collective agreement is entered into, the bargaining agent may submit the disagreement for final settlement in accordance with the provisions for the settlement of differences contained in the previous collective agreement. The relevant provisions in the collective agreement and sections 57 to 66 apply, with such modifications as the circumstances require, to the settlement of the disagreement.\n(7) [Revision of term] Despite subsection (2), if a notice to bargain referred to in subsection 65.12(1) of the Bankruptcy and Insolvency Act has been served, the parties may agree to revise the term of the collective agreement without approval of the Board.\n(8) [Revision of term] Despite subsection (2), if a notice to bargain referred to in subsection 33(2) of the Companies’ Creditors Arrangement Act has been served, the parties may agree to revise the term of the collective agreement without approval of the Board.",
+    "history": "R.S., 1985, c. L-2, s. 67; 1998, c. 26, s. 29; 2005, c. 47, s. 136",
+    "last_amended": "2009-09-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-67.html"
+  },
+  {
+    "id": "L-2-s68",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "68",
+    "marginal_note": "Collective agreement may contain certain provisions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "68 Nothing in this Part prohibits the parties to a collective agreement from including in the collective agreement a provision\n(a) requiring, as a condition of employment, membership in a specified trade union; or\n(b) granting a preference of employment to members of a specified trade union.",
+    "history": "R.S., c. L-1, s. 161; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-68.html"
+  },
+  {
+    "id": "L-2-s69",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "69",
+    "marginal_note": "Definition of referral",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Content and Interpretation of Collective Agreements",
+    "text": "69\n(1) In this section, referral includes assignment, designation, dispatching, scheduling and selection.\n(2) [Operation of hiring halls] Where, pursuant to a collective agreement, a trade union is engaged in the referral of persons to employment, it shall establish rules for the purpose of making such referrals and apply those rules fairly and without discrimination.\n(3) [Posting of rules] Rules applied by a trade union pursuant to subsection (2) shall be kept posted in a conspicuous place in every area of premises occupied by the trade union in which persons seeking referral normally gather.",
+    "history": "1977-78, c. 27, s. 58; 1980-81-82-83, c. 47, s. 53(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-69.html"
+  },
+  {
+    "id": "L-2-s70",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "70",
+    "marginal_note": "Union dues to be deducted",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION IV - Collective Bargaining and Collective Agreements",
+    "heading": "Compulsory Check-Off",
+    "text": "70\n(1) Where a trade union that is the bargaining agent for employees in a bargaining unit so requests, there shall be included in the collective agreement between the trade union and the employer of the employees a provision requiring the employer to deduct from the wages of each employee in the unit affected by the collective agreement, whether or not the employee is a member of the union, the amount of the regular union dues and to remit the amount to the trade union forthwith.\n(2) [Religious objections] Where the Board is satisfied that an employee, because of their religious conviction or beliefs, objects to joining a trade union or to paying regular union dues to a trade union, the Board may order that the provision in a collective agreement requiring, as a condition of employment, membership in a trade union or requiring the payment of regular union dues to a trade union does not apply to that employee so long as an amount equal to the amount of the regular union dues is paid by the employee, either directly or by way of deduction from their wages, to a registered charity mutually agreed on by the employee and the trade union.\n(3) [Designation by Board] Where an employee and the trade union are unable to agree on a registered charity for the purposes of subsection (2), the Board may designate any such charity as the charity to which payment should be made.\n(4) [Definitions] In this section,\nregistered charity has the meaning assigned to that expression by the Income Tax Act; (organisme de bienfaisance enregistré)\nregular union dues means, in respect of\n(a) an employee who is a member of a trade union, the dues uniformly and regularly paid by a member of the union in accordance with the constitution and by-laws of the union, and\n(b) an employee who is not a member of a trade union, the dues referred to in paragraph (a), other than any amount that is for payment of pension, superannuation, sickness insurance or any other benefit available only to members of the union. (cotisation syndicale normale)",
+    "history": "R.S., 1985, c. L-2, s. 70; 1999, c. 31, ss. 162(E), 241(F), 246(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-70.html"
+  },
+  {
+    "id": "L-2-s70.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "70.1",
+    "marginal_note": "Federal Mediation and Conciliation Service",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Federal Mediation and Conciliation Service",
+    "text": "70.1\n(1) The Federal Mediation and Conciliation Service, the employees of which are employees of the Department of Employment and Social Development, advises the Minister of Labour with respect to industrial relations matters and is responsible for fostering harmonious relations between trade unions and employers by assisting them in the negotiation of collective agreements and their renewal and the management of the relations resulting from the implementation of the agreements.\n(2) [Head] The head of the Federal Mediation and Conciliation Service reports to the Minister in respect of responsibilities relating to the resolution of disputes.",
+    "history": "1998, c. 26, s. 30; 2005, c. 34, s. 79; 2013, c. 40, s. 237",
+    "last_amended": "2013-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 70.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-70.1.html"
+  },
+  {
+    "id": "L-2-s71",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "71",
+    "marginal_note": "Notice of dispute",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "71\n(1) Where a notice to commence collective bargaining has been given under this Part, either party may inform the Minister, by sending a notice of dispute, of their failure to enter into, renew or revise a collective agreement where\n(a) collective bargaining has not commenced within the time fixed by this Part; or\n(b) the parties have bargained collectively for the purpose of entering into or revising a collective agreement but have been unable to reach agreement.\n(2) [Copy to other party] The party who sends a notice of dispute under subsection (1) must immediately send a copy of it to the other party.",
+    "history": "R.S., 1985, c. L-2, s. 71; 1998, c. 26, s. 30",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-71.html"
+  },
+  {
+    "id": "L-2-s72",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "72",
+    "marginal_note": "Options of Minister",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "72\n(1) The Minister shall, not later than fifteen days after receiving a notice in writing under section 71,\n(a) appoint a conciliation officer;\n(b) appoint a conciliation commissioner;\n(c) establish a conciliation board in accordance with section 82; or\n(d) notify the parties, in writing, of the Minister’s intention not to appoint a conciliation officer or conciliation commissioner or establish a conciliation board.\n(2) [Idem] Where the Minister has not received a notice under section 71 but considers it advisable to take any action set out in paragraph (1)(a), (b) or (c) for the purpose of assisting the parties in entering into or revising a collective agreement, the Minister may take such action.\n(3) [Limitation] The Minister may only take one action referred to in this section with respect to any particular dispute involving a bargaining unit.",
+    "history": "R.S., 1985, c. L-2, s. 72; 1998, c. 26, s. 31; 1999, c. 31, s. 155(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-72.html"
+  },
+  {
+    "id": "L-2-s73",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "73",
+    "marginal_note": "Delivery of notice to conciliation officer",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "73\n(1) Where a conciliation officer has been appointed under subsection 72(1), the Minister shall forthwith deliver to the officer a copy of the notice given under section 71 in respect of the dispute.\n(2) [Duties of conciliation officer] Where a conciliation officer has been appointed under section 72, the conciliation officer shall\n(a) forthwith after the appointment, confer with the parties to the dispute and endeavour to assist them in entering into or revising a collective agreement; and\n(b) within fourteen days after the date of the appointment or within the longer period that may be agreed to by the parties or allowed by the Minister, report to the Minister as to whether or not the officer has succeeded in assisting the parties in entering into or revising a collective agreement.",
+    "history": "R.S., 1985, c. L-2, s. 73; 1998, c. 26, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-73.html"
+  },
+  {
+    "id": "L-2-s74",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "74",
+    "marginal_note": "Delivery of notice",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "74\n(1) Where a conciliation commissioner has been appointed or a conciliation board has been established, the Minister must immediately deliver to the conciliation commissioner or the members of the conciliation board a copy of the notice of dispute sent under section 71 and may, until their report has been submitted, refer other questions to them.\n(2) [Duties of conciliation commissioner or conciliation board] Where a conciliation commissioner has been appointed or a conciliation board has been established under subsection 72(1), the conciliation commissioner or conciliation board shall\n(a) immediately endeavour to assist the parties to the dispute in entering into or revising a collective agreement; and\n(b) within fourteen days after the date of appointment or establishment, or within the longer period that may be agreed to by the parties or allowed by the Minister, report to the Minister as to the commissioner’s or board’s success or failure in assisting the parties to the dispute and as to their findings and recommendations.\n(3) [Report of the Board] The report of the majority of the members of a conciliation board is the report of the conciliation board, except where each member of the conciliation board makes a report, in which case the report made by the person appointed by the Minister as a member and chairperson of the conciliation board is the report of the conciliation board.",
+    "history": "R.S., 1985, c. L-2, s. 74; 1998, c. 26, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-74.html"
+  },
+  {
+    "id": "L-2-s75",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "75",
+    "marginal_note": "Time limits",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "75\n(1) Except with the consent of the parties, the Minister may not extend the time for a conciliation officer to report, or for a conciliation commissioner or conciliation board to submit a report, beyond sixty days after the date of appointment or establishment.\n(2) [Deemed reporting] The conciliation officer is deemed to have reported sixty days after the date on which that officer was appointed or at the end of the extended time limit to which the parties consent, unless she or he actually reports earlier.\n(3) [Deemed receipt of report] The Minister is deemed to have received the report of the conciliation commissioner or conciliation board sixty days after the date on which the conciliation commissioner was appointed or the board was established or at the end of the extended time limit to which the parties consent, unless the Minister actually receives the report earlier.",
+    "history": "R.S., 1985, c. L-2, s. 75; 1998, c. 26, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-75.html"
+  },
+  {
+    "id": "L-2-s76",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "76",
+    "marginal_note": "Reconsideration of report",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "76 After a conciliation commissioner or conciliation board has submitted their report, the Minister may direct the conciliation commissioner or conciliation board to reconsider the report and clarify or amplify any part of it.",
+    "history": "R.S., 1985, c. L-2, s. 76; 1998, c. 26, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-76.html"
+  },
+  {
+    "id": "L-2-s77",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "77",
+    "marginal_note": "Release of report",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "77 After receiving the report of a conciliation commissioner or conciliation board, the Minister\n(a) immediately releases a copy of the report to the parties to the dispute; and\n(b) may make the report available to the public in a manner that the Minister considers advisable.",
+    "history": "R.S., 1985, c. L-2, s. 77; 1998, c. 26, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-77.html"
+  },
+  {
+    "id": "L-2-s78",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "78",
+    "marginal_note": "Report binding by agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "78 Where a conciliation commissioner or conciliation board has been appointed or established in respect of a dispute, the parties, at any time before the report of the conciliation commissioner or conciliation board is made, may agree in writing to be bound by the recommendations of the conciliation commissioner or conciliation board and, on their making, shall give effect to those recommendations.",
+    "history": "R.S., 1985, c. L-2, s. 78; 1998, c. 26, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-78.html"
+  },
+  {
+    "id": "L-2-s79",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "79",
+    "marginal_note": "Agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Conciliation Procedures",
+    "text": "79\n(1) Despite any other provision of this Part, an employer and a bargaining agent may agree in writing, as part of a collective agreement or otherwise, to refer any matter respecting the renewal or revision of a collective agreement or the entering into of a new collective agreement to a person or body for final and binding determination.\n(2) [Effect of agreement] The agreement suspends the right to strike or lockout and constitutes an undertaking to implement the determination.",
+    "history": "R.S., 1985, c. L-2, s. 79; 1998, c. 26, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-79.html"
+  },
+  {
+    "id": "L-2-s80",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "80",
+    "marginal_note": "Minister may refer dispute to Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Settlement of First Agreement",
+    "text": "80\n(1) Where an employer or a bargaining agent is required, by notice given under section 48, to commence collective bargaining for the purpose of entering into the first collective agreement between the parties with respect to the bargaining unit for which the bargaining agent has been certified and the requirements of paragraphs 89(1)(a) to (d) have otherwise been met, the Minister may, if the Minister considers it necessary or advisable, at any time thereafter direct the Board to inquire into the dispute and, if the Board considers it advisable, to settle the terms and conditions of the first collective agreement between the parties.\n(2) [Board may settle terms and conditions] The Board shall proceed as directed by the Minister under subsection (1) and, if the Board settles the terms and conditions of a first collective agreement referred to in that subsection, those terms and conditions shall constitute the collective agreement between the parties and shall be binding on them and on the employees in the bargaining unit, except to the extent that such terms and conditions are subsequently amended by the parties by agreement in writing.\n(3) [Matters the Board may consider] In settling the terms and conditions of a first collective agreement under this section, the Board shall give the parties an opportunity to present evidence and make representations and the Board may take into account\n(a) the extent to which the parties have, or have not, bargained in good faith in an attempt to enter into the first collective agreement between them;\n(b) the terms and conditions of employment, if any, negotiated through collective bargaining for employees performing the same or similar functions in the same or similar circumstances as the employees in the bargaining unit; and\n(c) such other matters as the Board considers will assist it in arriving at terms and conditions that are fair and reasonable in the circumstances.\n(4) [Duration of agreement] Where the terms and conditions of a first collective agreement are settled by the Board under this section, the agreement is effective for a period of two years after the date on which the Board settles the terms and conditions of the collective agreement.",
+    "history": "R.S., 1985, c. L-2, s. 80; 1998, c. 26, s. 34",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-80.html"
+  },
+  {
+    "id": "L-2-s81",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "81",
+    "marginal_note": "Composition",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Establishment of Conciliation Boards",
+    "text": "81\n(1) A conciliation board shall consist of three members appointed in the manner specified in section 82.\n(2) [Eligibility of members] A person is not eligible to be a member of a conciliation board if the person has a pecuniary interest that may be directly affected by any matter referred to the board.",
+    "history": "R.S., c. L-1, s. 172; 1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-81.html"
+  },
+  {
+    "id": "L-2-s82",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "82",
+    "marginal_note": "Nomination by parties",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Establishment of Conciliation Boards",
+    "text": "82\n(1) Where the Minister has, pursuant to section 72, decided to establish a conciliation board, the Minister shall immediately, by notice in writing, require each of the parties to the dispute to nominate, within seven days after receipt by the party of the notice, one person to be a member of the conciliation board and, on receipt of the nomination within those seven days, the Minister shall appoint the nominee to be a member of the conciliation board.\n(2) [Failure to nominate] Where either party to whom a notice is given pursuant to subsection (1) fails or neglects to nominate a person to be a member of the conciliation board to be established by the Minister within seven days after the receipt by that party of the notice, the Minister shall appoint, as a member of the conciliation board, a person the Minister considers to be qualified to be such a member, and the member so appointed shall be deemed to have been appointed on the nomination of that party.\n(3) [Nomination of chairperson] The members of a conciliation board appointed under subsection (1) or (2) shall, within five days after the appointment of the second member, nominate a third person, who is willing and ready to act, to be a member and chairperson of the conciliation board, and the Minister shall appoint that person to be a member and chairperson of the conciliation board.\n(4) [Failure to nominate chairperson] Where the members of a conciliation board appointed under subsection (1) or (2) fail or neglect to nominate a chairperson within five days after the appointment of the second such member, the Minister shall forthwith appoint, as the third member and chairperson of the conciliation board, a person whom the Minister considers qualified to be a member and chairperson of the conciliation board.",
+    "history": "R.S., 1985, c. L-2, s. 82; 1998, c. 26, ss. 35(E), 59(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-82.html"
+  },
+  {
+    "id": "L-2-s83",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "83",
+    "marginal_note": "Notification to parties of establishment of board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "Establishment of Conciliation Boards",
+    "text": "83 When the members of a conciliation board have been appointed under section 82 in respect of a dispute, the Minister shall forthwith give notice to the parties of the names of the members of the board, and thereupon it shall be conclusively presumed that the conciliation board described in the notice has been established in accordance with this Part as of the date the notice is given.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-83.html"
+  },
+  {
+    "id": "L-2-s84",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "84",
+    "marginal_note": "Powers of board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "General",
+    "text": "84 A conciliation commissioner or a conciliation board\n(a) may determine their own procedure;\n(b) has, in relation to any proceeding before them, the powers conferred on the Board, in relation to any proceeding before the Board, by paragraphs 16(a), (b), (c), (f) and (h); and\n(c) may authorize any person to do anything described in paragraph 16(b) or (f) that the conciliation commissioner or conciliation board may do and to report to the conciliation commissioner or conciliation board thereon.",
+    "history": "R.S., 1985, c. L-2, s. 84; 1999, c. 31, s. 156",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-84.html"
+  },
+  {
+    "id": "L-2-s85",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "85",
+    "marginal_note": "Sittings",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "General",
+    "text": "85\n(1) The chairperson of a conciliation board shall\n(a) after consultation with the other members of the board, fix the time and place of sittings of the conciliation board;\n(b) notify the parties to the dispute of the time and place so fixed; and\n(c) at the conclusion of the sittings of the conciliation board, send to the Minister a detailed certified statement as to those sittings and as to the members of the conciliation board and witnesses present at each sitting.\n(2) [Quorum] The chairperson and one other member of a conciliation board constitute a quorum but, in the absence of any member, the other members shall not proceed unless the absent member has been given reasonable notice of the sitting.\n(3) [Substitute member] Where a person ceases to be a member of a conciliation board before the board has completed its work, another member shall be nominated and appointed in their place in accordance with section 82.",
+    "history": "R.S., 1985, c. L-2, s. 85; 1998, c. 26, s. 59(E); 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-85.html"
+  },
+  {
+    "id": "L-2-s86",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "86",
+    "marginal_note": "Proceedings prohibited",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "General",
+    "text": "86 No order shall be made, process entered or proceeding taken in any court\n(a) to question the appointment of, or refusal to appoint, a conciliation officer or conciliation commissioner, or the establishment of, or the refusal to establish, a conciliation board; or\n(b) to review, prohibit or restrain any proceeding of a conciliation officer, conciliation commissioner or conciliation board.",
+    "history": "R.S., 1985, c. L-2, s. 86; 1998, c. 26, s. 36",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-86.html"
+  },
+  {
+    "id": "L-2-s87",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87",
+    "marginal_note": "Report and testimony not evidence",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V - Conciliation and First Agreements",
+    "heading": "General",
+    "text": "87 No report of a conciliation commissioner or conciliation board, and no testimony or record of proceedings before a conciliation commissioner or conciliation board, are admissible in evidence in any court in Canada, except in the case of a prosecution for perjury.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.html"
+  },
+  {
+    "id": "L-2-s87.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.1",
+    "marginal_note": "Definitions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.1 The following definitions apply in this Division.\nemployer includes an employers’ organization. (employeur)\ntrade union includes a council of trade unions. (syndicat)",
+    "history": "1998, c. 26, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.1.html"
+  },
+  {
+    "id": "L-2-s87.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.2",
+    "marginal_note": "Strike notice",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.2\n(1) Unless a lockout not prohibited by this Part has occurred, a trade union must give notice to the employer, at least seventy-two hours in advance, indicating the date on which a strike will occur, and must provide a copy of the notice to the Minister.\n(2) [Lockout notice] Unless a strike not prohibited by this Part has occurred, an employer must give notice to the trade union, at least seventy-two hours in advance, indicating the date on which a lockout will occur, and must provide a copy of the notice to the Minister.\n(3) [New notice] Unless the parties agree otherwise in writing, where no strike or lockout occurs on the date indicated in a notice given pursuant to subsection (1) or (2), a new notice of at least seventy-two hours must be given by the trade union or the employer if they wish to initiate a strike or lockout.\n(4) [Conditions precedent] The notices referred to in subsections (1) to (3) may be given only in the following circumstances:\n(a) if the trade union and the employer have entered into an agreement referred to in subsection 87.4(2), a copy of it has been filed with the Minister and the Board in accordance with subsection 87.4(3); or\n(b) if the trade union and the employer have not entered into an agreement referred to in subsection 87.4(2), the Board has determined an application made by either of them under subsection 87.4(4).",
+    "history": "1998, c. 26, s. 37; 2024, c. 12, s. 5",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.2.html"
+  },
+  {
+    "id": "L-2-s87.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.3",
+    "marginal_note": "Secret ballot — strike vote",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.3\n(1) Unless a lockout not prohibited by this Part has occurred, a trade union may not declare or authorize a strike unless it has, within the previous sixty days, or any longer period that may be agreed to in writing by the trade union and the employer, held a secret ballot vote among the employees in the unit and received the approval of the majority of the employees who voted.\n(2) [Secret ballot — lockout vote] Unless a strike not prohibited by this Part has occurred, an employers’ organization may not declare or cause a lockout unless it has, within the previous sixty days, or any longer period that may be agreed to in writing by the trade union and the employers’ organization, held a secret ballot vote among the employers who are members of the organization and received the approval of the majority of the employers who voted.\n(3) [Conduct of vote] A vote held under subsection (1) or (2) must be conducted in such a manner as to ensure that those employees or employers who are eligible to vote are given a reasonable opportunity to participate in the vote and to be informed of the results.\n(4) [Application to have vote declared invalid] An employee who is a member of a bargaining unit for which a strike vote has been held pursuant to subsection (1) and who alleges that there were irregularities in the conduct of the vote may, no later than ten days after the announcement of the results of the vote, make an application to the Board to have the vote declared invalid.\n(5) [Application to have vote declared invalid] An employer who is a member of an employers’ organization that has held a lockout vote pursuant to subsection (2) and who alleges that there were irregularities in the conduct of the vote may, no later than ten days after the announcement of the results of the vote, make an application to the Board to have the vote declared invalid.\n(6) [Summary procedure] The Board may summarily dismiss an application made pursuant to subsection (4) or (5) if it is satisfied that, even if the alleged irregularities were proven, the outcome of the vote would not be different.\n(7) [Order that vote invalid] Where the Board declares the vote invalid, it may order that a new vote be held in accordance with the conditions it specifies in the order.",
+    "history": "1998, c. 26, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.3.html"
+  },
+  {
+    "id": "L-2-s87.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.4",
+    "marginal_note": "Maintenance of activities",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.4\n(1) During a strike or lockout not prohibited by this Part, the employer, the trade union and the employees in the bargaining unit must continue the supply of services, operation of facilities or production of goods to the extent necessary to prevent an immediate and serious danger to the safety or health of the public.\n(2) [Agreement] An employer and a trade union must, no later than 15 days after the day on which notice to bargain collectively has been given, enter into an agreement with respect to compliance with subsection (1) that sets out\n(a) the supply of services, operation of facilities or production of goods that they consider necessary to continue in the event of a strike or a lockout; and\n(b) the manner and extent to which the employer, the trade union and the employees in the bargaining unit must continue that supply, operation and production, including the approximate number of those employees that, in the opinion of the employer and the trade union, would be required for that purpose.\n(2.1) [For greater certainty] For greater certainty, if the employer and the trade union conclude that it is not necessary to continue any supply of services, operation of facilities or production of goods in order to comply with subsection (1), they must set out this conclusion in the agreement referred to in subsection (2).\n(3) [Filing with Minister and Board] Immediately after entering into the agreement, the employer and the trade union must file a copy of it with the Minister and the Board. When the agreement is filed, it has the same effect as an order of the Board.\n(4) [If no agreement entered into] If the employer and the trade union do not enter into an agreement within the period referred to in subsection (2), the Board must, on application made by either of them, determine any question with respect to the application of subsection (1).\n(5) [Referral] The Minister may refer to the Board any question with respect to whether an agreement entered into by the employer and the trade union is sufficient to ensure that subsection (1) is complied with.\n(6) [Board order] If, in determining an application made under subsection (4) or referral made under subsection (5), the Board is of the opinion that a strike or lockout could pose an immediate and serious danger to the safety or health of the public, the Board, may, by order\n(a) designate the supply of those services, the operation of those facilities and the production of those goods that it considers necessary to continue in order to prevent an immediate and serious danger to the safety or health of the public;\n(b) specify the manner and extent to which the employer, the trade union and the employees in the bargaining unit must continue that supply, operation and production; and\n(c) impose any measure that it considers appropriate for carrying out the requirements of this section.\n(6.1) [Time limit] Despite subsection 14.2(2), the Board must determine an application made under subsection (4) or a referral made under subsection (5), make any order under subsection (6) and send a copy of its decision and any order to the parties no later than 82 days after the day on which it received the application or referral.\n(6.2) [Late order or decision not invalid] The failure of the Board to comply with the time limit does not affect the jurisdiction of the Board to continue with and determine the application or referral and any order or decision made by the Board after the time limit is not for that reason invalid.\n(6.3) [For greater certainty] For greater certainty, the Board may exercise any of its powers under this Part, including any powers respecting its processes and procedures, for the purpose of ensuring, to the extent possible, that it complies with the time limit referred to in subsection (6.1).\n(6.4) [Filing of agreement before decision] An employer and trade union may enter into an agreement referred to in subsection (2) and file it in accordance with subsection (3) at any time before the Board has determined an application made under subsection (4). If they do so, at the time of filing of the agreement, the Board ceases to be seized of the application.\n(7) [Review of order] On application by the employer or the trade union, or on referral by the Minister, during a strike or lockout not prohibited by this Part, the Board may, where in the Board’s opinion the circumstances warrant, review and confirm, amend or cancel an agreement entered into, or a determination or order made, under this section and make any orders that it considers appropriate in the circumstances.\n(8) [Binding settlement] Where the Board is satisfied that the level of activity to be continued in compliance with subsection (1) renders ineffective the exercise of the right to strike or lockout, the Board may, on application by the employer or the trade union, direct a binding method of resolving the issues in dispute between the parties for the purpose of ensuring settlement of a dispute.",
+    "history": "1998, c. 26, s. 37; 2024, c. 12, s. 6",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.4.html"
+  },
+  {
+    "id": "L-2-s87.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.5",
+    "marginal_note": "Rights unaffected",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.5\n(1) Where the Board has received an application pursuant to subsection 87.4(4) or a question has been referred to the Board pursuant to subsection 87.4(5), the employer must not alter the rates of pay or any other term or condition of employment or any right or privilege of the employees in the bargaining unit, or any right or privilege of the bargaining agent, without the consent of the bargaining agent, until the later of the date on which the Board has determined the application or the question referred and the date on which the requirements of paragraphs 89(1)(a) to (d) have been met.\n(2) [Rights unaffected] Unless the parties otherwise agree, the rates of pay or any other term or condition of employment, and any rights, duties or privileges of the employees, the employer or the trade union in effect before the requirements of paragraphs 89(1)(a) to (d) were met, continue to apply with respect to employees who are members of the bargaining unit and who have been assigned to maintain services, facilities and production pursuant to section 87.4.\n(3) [Continuation of strike or lockout] A referral made pursuant to subsection 87.4(5), during a strike or lockout not prohibited by this Part, or an application or referral made pursuant to subsection 87.4(7), does not suspend the strike or lockout.",
+    "history": "1998, c. 26, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.5.html"
+  },
+  {
+    "id": "L-2-s87.6",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.6",
+    "marginal_note": "Reinstatement of employees after strike or lockout",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.6 At the end of a strike or lockout not prohibited by this Part, the employer must reinstate employees in the bargaining unit who were on strike or locked out, in preference to any other person.",
+    "history": "1998, c. 26, s. 37; 2024, c. 12, s. 7",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.6.html"
+  },
+  {
+    "id": "L-2-s87.7",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "87.7",
+    "marginal_note": "Services to grain vessels",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "heading": "DIVISION V.1 - Obligations Relating to Strikes and Lockouts",
+    "text": "87.7\n(1) During a strike or lockout not prohibited by this Part, an employer in the long-shoring industry, or other industry included in paragraph (a) of the definition federal work, undertaking or business in section 2, its employees and their bargaining agent shall continue to provide the services they normally provide to ensure the tie-up, let-go and loading of grain vessels at licensed terminal and transfer elevators, and the movement of the grain vessels in and out of a port.\n(2) [Rights unaffected] Unless the parties otherwise agree, the rates of pay or any other term or condition of employment, and any rights, duties or privileges of the employees, the employer or the trade union in effect before the requirements of paragraphs 89(1)(a) to (d) were met, continue to apply with respect to employees who are members of the bargaining unit and who have been assigned to provide services pursuant to subsection (1).\n(3) [Board order] On application by an affected employer or trade union, or on referral by the Minister, the Board may determine any question with respect to the application of subsection (1) and make any order it considers appropriate to ensure compliance with that subsection.",
+    "history": "1998, c. 26, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 87.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-87.7.html"
+  },
+  {
+    "id": "L-2-s88",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "88",
+    "marginal_note": "Definitions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Strikes and Lockouts",
+    "text": "88 In this Division,\nemployer includes an employers’ organization; (employeur)\ntrade union includes a council of trade unions. (syndicat)",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-88.html"
+  },
+  {
+    "id": "L-2-s88.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "88.1",
+    "marginal_note": "Strikes and lockouts prohibited during term of collective agreement",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Strikes and Lockouts",
+    "text": "88.1 Strikes and lockouts are prohibited during the term of a collective agreement except if\n(a) a notice to bargain collectively has been given pursuant to a provision of this Part, other than subsection 49(1); and\n(b) the requirements of subsection 89(1) have been met.",
+    "history": "1998, c. 26, s. 38",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 88.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-88.1.html"
+  },
+  {
+    "id": "L-2-s89",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "89",
+    "marginal_note": "No strike or lockout until certain requirements met",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Strikes and Lockouts",
+    "text": "89\n(1) No employer shall declare or cause a lockout and no trade union shall declare or authorize a strike unless\n(a) the employer or trade union has given notice to bargain collectively under this Part;\n(b) the employer and the trade union\n(i) have failed to bargain collectively within the period specified in paragraph 50(a), or\n(ii) have bargained collectively in accordance with section 50 but have failed to enter into or revise a collective agreement;\n(c) the Minister has\n(i) received a notice, given under section 71 by either party to the dispute, informing the Minister of the failure of the parties to enter into or revise a collective agreement, or\n(ii) taken action under subsection 72(2);\n(d) twenty-one days have elapsed after the date on which the Minister\n(i) notified the parties of the intention not to appoint a conciliation officer or conciliation commissioner, or to establish a conciliation board under subsection 72(1),\n(ii) notified the parties that a conciliation officer appointed under subsection 72(1) has reported,\n(iii) released a copy of the report to the parties to the dispute pursuant to paragraph 77(a), or\n(iv) is deemed to have been reported to pursuant to subsection 75(2) or to have received the report pursuant to subsection 75(3);\n(e) the Board has determined any referral made pursuant to subsection 87.4(5); and\n(f) sections 87.2 and 87.3 have been complied with.\n(2) [No employee to strike until certain requirements met] No employee shall participate in a strike unless\n(a) the employee is a member of a bargaining unit in respect of which a notice to bargain collectively has been given under this Part; and\n(b) the requirements of subsection (1) have been met in respect of the bargaining unit of which the employee is a member.",
+    "history": "R.S., 1985, c. L-2, s. 89; 1998, c. 26, s. 39; 1999, c. 31, s. 157(E); 2024, c. 12, s. 8",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-89.html"
+  },
+  {
+    "id": "L-2-s90",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "90",
+    "marginal_note": "Right to strike or lockout limited during period between Parliaments",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Strikes and Lockouts",
+    "text": "90\n(1) Where a strike or lockout not prohibited by this Part occurs or may occur during the time commencing on the date of a dissolution of Parliament and ending on the date fixed for the return of the writs at the next following general election and, in the opinion of the Governor in Council, adversely affects or would adversely affect the national interest, the Governor in Council may during that time make an order deferring the strike or lockout during the period commencing on the day the order is made and ending on the twenty-first day following the date fixed for the return of the writs.\n(2) [Minister’s report] Where the Governor in Council makes an order pursuant to subsection (1) during the time mentioned in that subsection, the Minister shall, on any of the first ten sitting days of the first session of Parliament next following that time, lay before Parliament a report stating the reasons for the making of the order.",
+    "history": "1972, c. 18, s. 1; 1984, c. 39, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-90.html"
+  },
+  {
+    "id": "L-2-s91",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "91",
+    "marginal_note": "Employer may apply for declaration that strike unlawful",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Declarations Relating to Strikes and Lockouts",
+    "text": "91\n(1) Where an employer alleges that a trade union has declared or authorized a strike, or that employees have participated, are participating or are likely to participate in a strike, the effect of which was, is or would be to involve the participation of an employee in a strike in contravention of this Part, the employer may apply to the Board for a declaration that the strike was, is or would be unlawful.\n(2) [Declaration that strike unlawful and strike prohibited] Where an employer applies to the Board under subsection (1) for a declaration that a strike was, is or would be unlawful, the Board may, after affording the trade union or employees referred to in subsection (1) an opportunity to make representations on the application, make such a declaration and, if the employer so requests, may make an order\n(a) requiring the trade union to revoke the declaration or authorization to strike and to give notice of such revocation forthwith to the employees to whom it was directed;\n(b) enjoining any employee from participating in the strike;\n(c) requiring any employee who is participating in the strike to perform the duties of their employment; and\n(d) requiring any trade union, of which any employee with respect to whom an order is made under paragraph (b) or (c) is a member, and any officer or representative of that union, forthwith to give notice of any order made under paragraph (b) or (c) to any employee to whom it applies.",
+    "history": "R.S., 1985, c. L-2, s. 91; 1998, c. 26, s. 40; 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-91.html"
+  },
+  {
+    "id": "L-2-s92",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "92",
+    "marginal_note": "Declaration that lockout unlawful and prohibition of lockout",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Declarations Relating to Strikes and Lockouts",
+    "text": "92 Where a trade union alleges that an employer has declared or caused or is about to declare or cause a lockout of employees in contravention of this Part, the trade union may apply to the Board for a declaration that the lockout was, is or would be unlawful and the Board may, after affording the employer an opportunity to make representations on the application, make such a declaration and, if the trade union so requests, may make an order\n(a) enjoining the employer or any person acting on behalf of the employer from declaring or causing the lockout;\n(b) requiring the employer or any person acting on behalf of the employer to discontinue the lockout and to permit any employee of the employer who was affected by the lockout to return to the duties of their employment; and\n(c) requiring the employer forthwith to give notice of any order made against the employer under paragraph (a) or (b) to any employee who was affected, or would likely have been affected, by the lockout.",
+    "history": "R.S., 1985, c. L-2, s. 92; 1998, c. 26, s. 41; 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-92.html"
+  },
+  {
+    "id": "L-2-s93",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "93",
+    "marginal_note": "Terms and duration of order",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Declarations Relating to Strikes and Lockouts",
+    "text": "93\n(1) An order made under section 91 or 92\n(a) shall be in such terms as the Board considers necessary and sufficient to meet the circumstances of the case; and\n(b) subject to subsection (2), shall have effect for such time as is specified in the order.\n(2) [Application for supplementary order] Where the Board makes an order under section 91 or 92, the Board may, from time to time on application by the employer or trade union that requested the order or any employer, trade union, employee or other person affected thereby, notice of which application has been given to the parties named in the order, by supplementary order,\n(a) continue the order, with or without modification, for such period as is stated in the supplementary order; or\n(b) revoke the order.",
+    "history": "1977-78, c. 27, s. 64",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-93.html"
+  },
+  {
+    "id": "L-2-s94",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "94",
+    "marginal_note": "Employer interference in trade union",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "94\n(1) No employer or person acting on behalf of an employer shall\n(a) participate in or interfere with the formation or administration of a trade union or the representation of employees by a trade union; or\n(b) contribute financial or other support to a trade union.\n(2) [Exception] An employer is deemed not to contravene subsection (1) by reason only that they\n(a) in respect of a trade union that is the bargaining agent for a bargaining unit comprised of or including employees of the employer,\n(i) permit an employee or representative of the trade union to confer with them during hours of work or to attend to the business of the trade union during hours of work without any deduction from wages or any deduction of time worked for the employer,\n(ii) provide free transportation to representatives of the trade union for purposes of collective bargaining, the administration of a collective agreement and related matters, or\n(iii) permit the trade union to use their premises for the purposes of the trade union;\n(b) contribute financial support to any pension, health or other welfare trust fund the sole purpose of which is to provide pension, health or other welfare rights or benefits to employees; or\n(c) express a personal point of view, so long as the employer does not use coercion, intimidation, threats, promises or undue influence.\n(2.1) [Repealed, 2024, c. 12, s. 9]\n(3) [Prohibitions relating to employers] No employer or person acting on behalf of an employer shall\n(a) refuse to employ or to continue to employ or suspend, transfer, lay off or otherwise discriminate against any person with respect to employment, pay or any other term or condition of employment or intimidate, threaten or otherwise discipline any person, because the person\n(i) is or proposes to become, or seeks to induce any other person to become, a member, officer or representative of a trade union or participates in the promotion, formation or administration of a trade union,\n(ii) has been expelled or suspended from membership in a trade union for a reason other than a failure to pay the periodic dues, assessments and initiation fees uniformly required to be paid by all members of the trade union as a condition of acquiring or retaining membership in the trade union,\n(iii) has testified or otherwise participated or may testify or otherwise participate in a proceeding under this Part,\n(iv) has made or is about to make a disclosure that the person may be required to make in a proceeding under this Part,\n(v) has made an application or filed a complaint under this Part, or\n(vi) has participated in a strike that is not prohibited by this Part or exercised any right under this Part;\n(b) impose any condition in a contract of employment that restrains, or has the effect of restraining, an employee from exercising any right conferred on them by this Part;\n(c) suspend, discharge or impose any financial or other penalty on an employee, or take any other disciplinary action against an employee, by reason of their refusal to perform all or some of the duties and responsibilities of another employee who is participating in a strike or subject to a lockout that is not prohibited by this Part;\n(d) deny to any employee any pension rights or benefits to which the employee would be entitled but for\n(i) the cessation of work by the employee as the result of a lockout or strike that is not prohibited by this Part, or\n(ii) the dismissal of the employee contrary to this Part;\n(d.1) where the requirements of paragraphs 89(1)(a) to (d) have been met, cancel or threaten to cancel a medical, dental, disability, life or other insurance plan, whether administered by the employer or otherwise, that benefits employees, so long as the bargaining agent tenders or attempts to tender to the employer payments or premiums sufficient to continue the plan;\n(d.2) where the requirements of paragraphs 89(1)(a) to (d) have been met and the bargaining agent has tendered or attempted to tender to the employer payments or premiums sufficient to continue an insurance plan referred to in paragraph (d.1), deny or threaten to deny to any employee any benefits under the plan to which the employee was entitled before those requirements were met;\n(e) seek, by intimidation, threat of dismissal or any other kind of threat, by the imposition of a financial or other penalty or by any other means, to compel a person to refrain from becoming or to cease to be a member, officer or representative of a trade union or to refrain from\n(i) testifying or otherwise participating in a proceeding under this Part,\n(ii) making a disclosure that the person may be required to make in a proceeding under this Part, or\n(iii) making an application or filing a complaint under this Part;\n(f) suspend, discharge or impose any financial or other penalty on a person employed by them, or take any other disciplinary action against such a person, by reason of that person having refused to perform an act that is prohibited by this Part; or\n(g) bargain collectively for the purpose of entering into a collective agreement or enter into a collective agreement with a trade union in respect of a bargaining unit, if another trade union is the bargaining agent for that bargaining unit.\n(4) [Prohibition relating to replacement workers] Subject to subsection (7), during a strike or lockout not prohibited by this Part, no employer or person acting on behalf of an employer shall use the services of any of the following persons to perform all or part of the duties of an employee who is in the bargaining unit on strike or locked out:\n(a) any employee or any person who performs management functions or who is employed in a confidential capacity in matters related to industrial relations, if that employee or person is hired after the day on which notice to bargain collectively is given;\n(b) any contractor, other than a dependent contractor, or any employee of another employer;\n(c) any employee whose normal workplace is a workplace other than that at which the strike or lockout is taking place or who was transferred to the workplace at which the strike or lockout is taking place after the day on which notice to bargain collectively is given;\n(d) any volunteer, student or member of the public.\n(5) [Clarification — continuing services] If, before the day on which notice to bargain collectively was given, an employer or person acting on behalf of an employer was using the services of a person referred to in paragraph (4)(b) and those services were the same as or substantially similar to the duties of an employee in the bargaining unit, they may continue to use those services throughout a strike or lockout not prohibited by this Part involving that unit so long as they do so in the same manner, to the same extent and in the same circumstances as they did before the notice was given.\n(6) [Prohibition relating to employees in bargaining unit] Subject to subsection (7), during a strike or lockout not prohibited by this Part that, with the exception of work performed for the purpose of compliance with section 87.4 or 87.7, is intended to involve the cessation of work by all employees in the bargaining unit, no employer or person acting on behalf of an employer shall use the services of any employee in that unit for a purpose other than compliance with those sections.\n(7) [Exception — threat, destruction or damage] An employer or person acting on behalf of an employer who uses the services of any person referred to in paragraphs (4)(a) to (d) or of an employee referred to in subsection (6) does not contravene subsection (4) or (6) if\n(a) the services are used solely in order to deal with a situation that presents or could reasonably be expected to present an imminent or serious\n(i) threat to the life, health or safety of any person,\n(ii) threat of destruction of, or serious damage to, the employer’s property or premises, or\n(iii) threat of serious environmental damage affecting the employer’s property or premises;\n(b) the use of the services is necessary in order to deal with the situation because the employer or person acting on behalf of an employer is unable to do so by any other means, such as by using the services of a person who is not referred to in paragraphs (4)(a) to (d) or in subsection (6); and\n(c) in the case of the services of a person referred to in paragraphs (4)(a) to (d), the employer or person acting on behalf of an employer gave the employees in the bargaining unit on strike or locked out the opportunity to perform the necessary work before using the services of that person.\n(8) [For greater certainty] For greater certainty, an employer or person acting on behalf of an employer may rely on subsection (7) only for the conservation purposes referred to in paragraph (7)(a) and not for the purpose of continuing the supply of services, operation of facilities or production of goods in a manner contrary to subsection (4) or (6).",
+    "history": "R.S., 1985, c. L-2, s. 94; 1998, c. 26, s. 42; 1999, c. 31, ss. 158(E), 162(E); 2000, c. 20, s. 23(E); 2024, c. 12, s. 9",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-94.html"
+  },
+  {
+    "id": "L-2-s95",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "95",
+    "marginal_note": "Prohibitions relating to trade unions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "95 No trade union or person acting on behalf of a trade union shall\n(a) seek to compel an employer to bargain collectively with the trade union if the trade union is not the bargaining agent for a bargaining unit that includes employees of the employer;\n(b) bargain collectively for the purpose of entering into a collective agreement or enter into a collective agreement with an employer in respect of a bargaining unit, if that trade union or person knows or, in the opinion of the Board, ought to know that another trade union is the bargaining agent for that bargaining unit;\n(c) participate in or interfere with the formation or administration of an employers’ organization;\n(d) except with the consent of the employer of an employee, attempt, at an employee’s place of employment during the working hours of the employee, to persuade the employee to become, to refrain from becoming or to cease to be a member of a trade union;\n(e) require an employer to terminate the employment of an employee because the employee has been expelled or suspended from membership in the trade union for a reason other than a failure to pay the periodic dues, assessments and initiation fees uniformly required to be paid by all members of the trade union as a condition of acquiring or retaining membership in the trade union;\n(f) expel or suspend an employee from membership in the trade union or deny membership in the trade union to an employee by applying to the employee in a discriminatory manner the membership rules of the trade union;\n(g) take disciplinary action against or impose any form of penalty on an employee by applying to that employee in a discriminatory manner the standards of discipline of the trade union;\n(h) expel or suspend an employee from membership in the trade union or take disciplinary action against or impose any form of penalty on an employee by reason of that employee having refused to perform an act that is contrary to this Part; or\n(i) discriminate against a person with respect to employment, a term or condition of employment or membership in a trade union, or intimidate or coerce a person or impose a financial or other penalty on a person, because that person\n(i) has testified or otherwise participated or may testify or otherwise participate in a proceeding under this Part,\n(ii) has made or is about to make a disclosure that the person may be required to make in a proceeding under this Part, or\n(iii) has made an application or filed a complaint under this Part.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-95.html"
+  },
+  {
+    "id": "L-2-s96",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "96",
+    "marginal_note": "General prohibition",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "96 No person shall seek by intimidation or coercion to compel a person to become or refrain from becoming or to cease to be a member of a trade union.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-96.html"
+  },
+  {
+    "id": "L-2-s96.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "96.1",
+    "marginal_note": "Prohibition",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "96.1 An employer is prohibited from treating an employee as if they were not their employee.",
+    "history": "2024, c. 17, s. 236",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 96.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-96.1.html"
+  },
+  {
+    "id": "L-2-s97",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "97",
+    "marginal_note": "Complaints to the Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "97\n(1) Subject to subsections (2) to (5), any person or organization may make a complaint in writing to the Board that\n(a) an employer, a person acting on behalf of an employer, a trade union, a person acting on behalf of a trade union or an employee has contravened or failed to comply with subsection 24(4) or 34(6) or section 37, 47.3, 50, 69, 87.5 or 87.6, subsection 87.7(2) or section 94, 95 or 96.1; or\n(b) any person has failed to comply with section 96.\n(2) [Time for making complaint] Subject to subsections (4) and (5), a complaint pursuant to subsection (1) must be made to the Board not later than ninety days after the date on which the complainant knew, or in the opinion of the Board ought to have known, of the action or circumstances giving rise to the complaint.\n(3) [Repealed, 1998, c. 26, s. 43]\n(4) [Limitation on complaints against trade unions] Subject to subsection (5), no complaint shall be made to the Board under subsection (1) on the ground that a trade union or any person acting on behalf of a trade union has failed to comply with paragraph 95(f) or (g) unless\n(a) the complainant has presented a grievance or appeal in accordance with any procedure that has been established by the trade union and to which the complainant has been given ready access;\n(b) the trade union\n(i) has dealt with the grievance or appeal of the complainant in a manner unsatisfactory to the complainant, or\n(ii) has not, within six months after the date on which the complainant first presented their grievance or appeal pursuant to paragraph (a), dealt with the grievance or appeal; and\n(c) the complaint is made to the Board not later than ninety days after the first day on which the complainant could, in accordance with paragraphs (a) and (b), make the complaint.\n(5) [Exception] The Board may, on application to it by a complainant, determine a complaint in respect of an alleged failure by a trade union to comply with paragraph 95(f) or (g) that has not been presented as a grievance or appeal to the trade union, if the Board is satisfied that\n(a) the action or circumstance giving rise to the complaint is such that the complaint should be dealt with without delay; or\n(b) the trade union has not given the complainant ready access to a grievance or appeal procedure.",
+    "history": "R.S., 1985, c. L-2, s. 97; 1991, c. 39, s. 2; 1998, c. 26, s. 43; 1999, c. 31, s. 162(E); 2024, c. 17, s. 237",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-97.html"
+  },
+  {
+    "id": "L-2-s98",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "98",
+    "marginal_note": "Duty and power of the Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "98\n(1) Subject to subsection (3), on receipt of a complaint made under section 97, the Board may assist the parties to the complaint to settle the complaint and shall, where it decides not to so assist the parties or the complaint is not settled within a period considered by the Board to be reasonable in the circumstances, determine the complaint.\n(2) [Repealed, 1998, c. 26, s. 44]\n(3) [Board may refuse to determine complaint involving collective agreement] The Board may refuse to determine any complaint made pursuant to section 97 in respect of a matter that, in the opinion of the Board, could be referred by the complainant pursuant to a collective agreement to an arbitrator or arbitration board.\n(4) [Burden of proof] Where a complaint is made in writing pursuant to section 97 in respect of an alleged failure by an employer or any person acting on behalf of an employer to comply with subsection 94(3), the written complaint is itself evidence that such failure actually occurred and, if any party to the complaint proceedings alleges that such failure did not occur, the burden of proof thereof is on that party.",
+    "history": "R.S., 1985, c. L-2, s. 98; 1998, c. 26, s. 44",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-98.html"
+  },
+  {
+    "id": "L-2-s99",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "99",
+    "marginal_note": "Board orders",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "99\n(1) If, under section 98, the Board determines that a party to a complaint has contravened or failed to comply with subsection 24(4) or 34(6), section 37, 47.3, 50 or 69, subsection 87.5(1) or (2), section 87.6, subsection 87.7(2) or section 94, 95, 96 or 96.1, the Board may, by order, require the party to comply with or cease contravening that subsection or section and may\n(a) in respect of a failure to comply with subsection 24(4), section 47.3, paragraph 50(b) or subsection 87.5(1) or (2) or 87.7(2), by order, require an employer to pay to any employee compensation not exceeding such sum as, in the opinion of the Board, is equivalent to the remuneration that would, but for that failure, have been paid by the employer to the employee;\n(a.1) in respect of a contravention of subsection 34(6), by order, require an employer representative to take and carry on on behalf of any employer affected by the contravention, or to assist any such employer to take and carry on, such action or proceeding as the Board considers that the representative ought to have taken and carried on on the employer’s behalf or ought to have assisted the employer to take and carry on;\n(b) in respect of a contravention of section 37, require a trade union to take and carry on on behalf of any employee affected by the contravention or to assist any such employee to take and carry on such action or proceeding as the Board considers that the union ought to have taken and carried on on the employee’s behalf or ought to have assisted the employee to take and carry on;\n(b.1) in respect of a contravention of the obligation to bargain collectively in good faith mentioned in paragraph 50(a), by order, require that an employer or a trade union include in or withdraw from a bargaining position specific terms or direct a binding method of resolving those terms, if the Board considers that this order is necessary to remedy the contravention or counteract its effects;\n(b.2) in respect of a failure to comply with section 87.6, by order, require an employer to reinstate any employee who the employer has failed to reinstate in accordance with that section and pay to the employee compensation not exceeding the sum that, in the opinion of the Board, is equivalent to the remuneration that would, but for that failure, have been paid by the employer to that employee;\n(b.3) in respect of a failure to comply with subsection 94(4), by order, require the employer to stop using, for the duration of the dispute, the services of any of the persons referred to in paragraphs 94(4)(a) to (d) to perform all or part of the duties of an employee who is in the bargaining unit on strike or locked out;\n(b.4) in respect of a failure to comply with subsection 94(6), by order, require the employer to stop using, for the duration of the dispute, the services of any employee referred to in that subsection;\n(c) in respect of a failure to comply with paragraph 94(3)(a), (c) or (f), by order, require an employer to\n(i) employ, continue to employ or permit to return to the duties of their employment any employee or other person whom the employer or any person acting on behalf of the employer has refused to employ or continue to employ, has suspended, transferred, laid off or otherwise discriminated against, or discharged for a reason that is prohibited by one of those paragraphs,\n(ii) pay to any employee or other person affected by that failure compensation not exceeding such sum as, in the opinion of the Board, is equivalent to the remuneration that would, but for that failure, have been paid by the employer to that employee or other person, and\n(iii) rescind any disciplinary action taken in respect of and pay compensation to any employee affected by that failure, not exceeding such sum as, in the opinion of the Board, is equivalent to any financial or other penalty imposed on the employee by the employer;\n(c.1) in respect of a contravention of paragraph 94(3)(d.1) or (d.2), by order, require the employer to reinstate any medical, dental, disability, life or other insurance plan, or to pay to any employee any benefits under such a plan to which the employee was entitled before the requirements of paragraphs 89(1)(a) to (d) were met;\n(d) in respect of a failure to comply with paragraph 94(3)(e), by order, require an employer to rescind any action taken in respect of and pay compensation to any employee affected by the failure, not exceeding such sum as, in the opinion of the Board, is equivalent to any financial or other penalty imposed on the employee by the employer;\n(e) in respect of a failure to comply with paragraph 95(f) or (h), by order, require a trade union to reinstate or admit an employee as a member of the trade union;\n(f) in respect of a failure to comply with paragraph 95(g), (h) or (i), by order, require a trade union to rescind any disciplinary action taken in respect of and pay compensation to any employee affected by the failure, not exceeding such sum as, in the opinion of the Board, is equivalent to any financial or other penalty imposed on the employee by the trade union; and\n(g) in respect of a contravention of section 96.1, by order, require an employer to pay to any employee affected by that contravention compensation not exceeding the sum that, in the Board’s opinion, is equivalent to the remuneration that would, but for that contravention, have been paid by the employer to that employee.\n(2) [Idem] For the purpose of ensuring the fulfilment of the objectives of this Part, the Board may, in respect of any contravention of or failure to comply with any provision to which subsection (1) applies and in addition to or in lieu of any other order that the Board is authorized to make under that subsection, by order, require an employer or a trade union to do or refrain from doing any thing that it is equitable to require the employer or trade union to do or refrain from doing in order to remedy or counteract any consequence of the contravention or failure to comply that is adverse to the fulfilment of those objectives.",
+    "history": "R.S., 1985, c. L-2, s. 99; 1991, c. 39, s. 3; 1998, c. 26, s. 45; 1999, c. 31, s. 162(E); 2024, c. 12, s. 10; 2024, c. 17, s. 238",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-99.html"
+  },
+  {
+    "id": "L-2-s99.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "99.01",
+    "marginal_note": "Time limit",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "99.01\n(1) Despite subsection 14.2(2), if a complaint is made under section 97 in respect of an alleged failure by an employer or a person acting on behalf of an employer to comply with subsection 94(4) or (6), the Board must exercise its powers and perform its duties and functions under section 98 and, if applicable, under section 99, within the time limit prescribed by the regulations or, if no time limit is prescribed, as soon as feasible.\n(2) [Copy of decision and order] The Board must send a copy of its decision and any order to the parties and to the Minister within the time limit referred to in subsection (1).",
+    "history": "2024, c. 12, s. 11",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 99.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-99.01.html"
+  },
+  {
+    "id": "L-2-s99.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "99.1",
+    "marginal_note": "Certification",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Unfair Practices",
+    "text": "99.1 The Board may certify a trade union despite a lack of evidence of majority support if\n(a) the employer has failed to comply with section 94; and\n(b) the Board is of the opinion that, but for the unfair labour practice, the trade union could reasonably have been expected to have had the support of a majority of the employees in the unit.",
+    "history": "1998, c. 26, s. 46",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 99.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-99.1.html"
+  },
+  {
+    "id": "L-2-s100",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "100",
+    "marginal_note": "Lockout contrary to this Part",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Offences and Punishment",
+    "text": "100\n(1) Every employer who declares or causes a lockout contrary to this Part is guilty of an offence and liable on summary conviction to a fine not exceeding one thousand dollars for each day that the lockout continues.\n(2) [Idem] Every person who, on behalf of an employer, declares or causes a lockout contrary to this Part is guilty of an offence and liable on summary conviction to a fine not exceeding ten thousand dollars.\n(3) [Strike contrary to this Part] Every trade union that declares or authorizes a strike contrary to this Part is guilty of an offence and liable on summary conviction to a fine not exceeding one thousand dollars for each day that the strike continues.\n(4) [Idem] Every officer or representative of a trade union who declares or authorizes a strike contrary to this Part is guilty of an offence and liable on summary conviction to a fine not exceeding ten thousand dollars.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-100.html"
+  },
+  {
+    "id": "L-2-s100.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "100.1",
+    "marginal_note": "Prohibited use of services during strike or lockout",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Offences and Punishment",
+    "text": "100.1 Every employer who contravenes subsection 94(4) or (6) is guilty of an offence and liable on summary conviction to a fine not exceeding $100,000 for each day during which the offence is committed or continued.",
+    "history": "2024, c. 12, s. 12",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 100.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-100.1.html"
+  },
+  {
+    "id": "L-2-s101",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "101",
+    "marginal_note": "General offences by persons",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Offences and Punishment",
+    "text": "101\n(1) Subject to section 100, every person other than an employer or a trade union who contravenes or fails to comply with any provision of this Part other than section 50, 94 or 95 is guilty of an offence and liable on summary conviction to a fine not exceeding one thousand dollars.\n(2) [General offences by employers or trade unions] Subject to section 100, every employer or trade union who or that contravenes or fails to comply with any provision of this Part other than section 50, 94 or 95 is guilty of an offence and liable on summary conviction to a fine not exceeding ten thousand dollars.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-101.html"
+  },
+  {
+    "id": "L-2-s102",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "102",
+    "marginal_note": "Further offences",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Offences and Punishment",
+    "text": "102 Every person who\n(a) being required to attend to give evidence pursuant to paragraph 16(a), fails, without valid excuse, to attend accordingly,\n(b) being commanded to produce, pursuant to paragraph 16(a), any document or thing in their possession or under their control, fails to produce the document or thing,\n(c) refuses to be sworn or to affirm, as the case may be, after being required to do so pursuant to paragraph 16(a), or\n(d) refuses to answer any proper question put to them, pursuant to paragraph 16(a), by the Board, a conciliation board, a conciliation commissioner, an arbitrator or an arbitration board,\nis guilty of an offence and liable on summary conviction to a fine not exceeding four hundred dollars.",
+    "history": "R.S., 1985, c. L-2, s. 102; 1999, c. 31, ss. 159(E), 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-102.html"
+  },
+  {
+    "id": "L-2-s103",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "103",
+    "marginal_note": "Prosecution of employers’ organizations, trade unions and councils of trade unions",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Offences and Punishment",
+    "text": "103\n(1) A prosecution for an offence under this Part may be brought against and in the name of an employers’ organization, a trade union or a council of trade unions.\n(2) [Idem] For the purpose of a prosecution under subsection (1),\n(a) an employers’ organization, trade union or council of trade unions shall be deemed to be a person; and\n(b) any act or thing done or omitted to be done by an officer or agent of an employers’ organization, trade union or council of trade unions within the scope of their authority to act on behalf of the employers’ organization, trade union or council of trade unions shall be deemed to be an act or thing done or omitted to be done by the employers’ organization, trade union or council of trade unions.",
+    "history": "R.S., 1985, c. L-2, s. 103; 1999, c. 31, s. 162(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-103.html"
+  },
+  {
+    "id": "L-2-s104",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "104",
+    "marginal_note": "Consent of Board before prosecution",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VI - Prohibitions and Enforcement",
+    "heading": "Offences and Punishment",
+    "text": "104 Except with the consent in writing of the Board, no prosecution shall be instituted in respect of an offence under this Part.",
+    "history": "1972, c. 18, s. 1; 1977-78, c. 27, s. 69",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-104.html"
+  },
+  {
+    "id": "L-2-s104.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "104.1",
+    "marginal_note": "Round-table meetings",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Promotion of Industrial Peace",
+    "text": "104.1 The Minister shall meet from time to time with a group consisting of the experts in industrial relations, and representatives of employers and of trade unions, that the Minister considers advisable for the purpose of discussing industrial relations issues.",
+    "history": "1998, c. 26, s. 47",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 104.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-104.1.html"
+  },
+  {
+    "id": "L-2-s105",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "105",
+    "marginal_note": "Mediators",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Promotion of Industrial Peace",
+    "text": "105\n(1) The Minister, on request or on the Minister’s own initiative, may, where the Minister deems it expedient, at any time appoint a mediator to confer with the parties to a dispute or difference and endeavour to assist them in settling the dispute or difference.\n(2) [Recommendations] At the request of the parties or the Minister, a mediator appointed pursuant to subsection (1) may make recommendations for settlement of the dispute or the difference.",
+    "history": "R.S., 1985, c. L-2, s. 105; 1998, c. 26, s. 48; 1999, c. 31, s. 160(E); 2000, c. 20, s. 24(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-105.html"
+  },
+  {
+    "id": "L-2-s106",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "106",
+    "marginal_note": "Inquiries regarding industrial matters",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Promotion of Industrial Peace",
+    "text": "106 The Minister, on application or on the Minister’s own initiative, may, where the Minister deems it expedient, make any inquiries that the Minister considers advisable regarding matters that may affect industrial relations.",
+    "history": "R.S., 1985, c. L-2, s. 106; 1999, c. 31, s. 160(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-106.html"
+  },
+  {
+    "id": "L-2-s107",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "107",
+    "marginal_note": "Additional powers",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Promotion of Industrial Peace",
+    "text": "107 The Minister, where the Minister deems it expedient, may do such things as to the Minister seem likely to maintain or secure industrial peace and to promote conditions favourable to the settlement of industrial disputes or differences and to those ends the Minister may refer any question to the Board or direct the Board to do such things as the Minister deems necessary.",
+    "history": "R.S., 1985, c. L-2, s. 107; 1999, c. 31, s. 160(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-107.html"
+  },
+  {
+    "id": "L-2-s108",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "108",
+    "marginal_note": "Industrial Inquiry Commission",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Promotion of Industrial Peace",
+    "text": "108\n(1) Pursuant to section 106 or where, in any industry, a dispute or difference between any employer and employees exists or is apprehended, the Minister may appoint a commission to be designated as an Industrial Inquiry Commission and to which the Minister shall refer the matter under consideration for investigation and report to the Minister.\n(2) [Idem] Where a matter under consideration is referred, pursuant to subsection (1), to an Industrial Inquiry Commission, the Minister shall\n(a) furnish the Commission with a statement of the matter; and\n(b) where the inquiry will involve any particular person or organization, inform the person or organization of the appointment.\n(3) [Composition of Commission] An Industrial Inquiry Commission shall consist of one or more members to be appointed by the Minister.\n(4) [Functions of Commission] Forthwith on its appointment, an Industrial Inquiry Commission\n(a) shall inquire into the matters referred to it by the Minister and endeavour to carry out its terms of reference; and\n(b) where the Commission is inquiring into a dispute or difference between any employer and employees and a settlement of the dispute or difference is not effected during the inquiry, shall make its report and recommendations to the Minister within fourteen days after its appointment or within such longer period as the Minister may allow.\n(5) [Distribution and publication of report] On receipt of a report of an Industrial Inquiry Commission relating to any dispute or difference between any employer and employees, the Minister shall\n(a) furnish a copy of the report to each employer and trade union involved in the dispute or difference; and\n(b) publish the report in such manner as the Minister considers advisable.\n(6) [Powers of Commission] An Industrial Inquiry Commission has all of the powers of a person appointed as a Commissioner under Part I of the Inquiries Act.",
+    "history": "R.S., 1985, c. L-2, s. 108; 1999, c. 31, s. 161(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-108.html"
+  },
+  {
+    "id": "L-2-s108.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "108.1",
+    "marginal_note": "Minister may order vote to be held",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Vote on Employer’s Offer",
+    "text": "108.1\n(1) Where notice to bargain collectively has been given under this Part, and the Minister is of the opinion that it is in the public interest that the employees in the affected bargaining unit be given the opportunity to accept or reject the offer of the employer last received by the trade union in respect of all matters remaining in dispute between the parties, the Minister may\n(a) on such terms and conditions as the Minister considers appropriate, direct that a vote of the employees in the bargaining unit to accept or reject the offer be held as soon as possible; and\n(b) designate the Board, or any other person or body, to be in charge of conducting that vote.\n(2) [No effect on time limits or periods] A direction under subsection (1) that a vote be held, or the holding of that vote, does not abridge or extend any time limit or period provided for in this Part, including those stipulated in section 89 for the acquisition of the right to lockout or strike.\n(3) [Consequences of favourable vote] Where the majority of the employees participating in the vote accept the employer’s last offer,\n(a) the parties are bound by that offer and shall, without delay, enter into a collective agreement that incorporates the terms of that offer; and\n(b) any lockout or strike not prohibited by this Part that is in progress when the Board or other person or body in charge of conducting the vote notifies the parties in writing of the employees’ acceptance shall cease forthwith.\n(4) [Powers respecting vote] The Board or other person or body in charge of conducting the vote shall determine any question that arises under this section, including any question relating to the conduct of the vote or the determination of its result.",
+    "history": "1993, c. 42, s. 2",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 108.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-108.1.html"
+  },
+  {
+    "id": "L-2-s109",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "109",
+    "marginal_note": "Application for access order",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Access to Employees",
+    "text": "109\n(1) Where the Board receives from a trade union an application for an order granting an authorized representative of the trade union access to employees living in an isolated location on premises owned or controlled by their employer or by any other person, the Board may make an order granting the authorized representative of the trade union designated in the order access to the employees on the premises of their employer or such other person, as the case may be, that are designated in the order if the Board determines that access to the employees\n(a) would be impracticable unless permitted on premises owned or controlled by their employer or by such other person; and\n(b) is reasonably required for purposes relating to soliciting union memberships, the negotiation or administration of a collective agreement, the processing of a grievance or the provision of a union service to employees.\n(2) [Content of order] The Board shall, in every order made under subsection (1), specify the method of access to the employees, the times at which access is permitted and the periods of its duration.",
+    "history": "1972, c. 18, s. 1; 1977-78, c. 27, s. 69.1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-109.html"
+  },
+  {
+    "id": "L-2-s109.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "109.1",
+    "marginal_note": "Communication with off-site workers",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Access to Employees",
+    "text": "109.1\n(1) On application by a trade union, the Board may, by order, require an employer to give an authorized representative of the trade union mentioned in the order, or the Board, or both, the names and addresses of employees whose normal workplace is not on premises owned or controlled by their employer and authorize the trade union to communicate with those employees, by electronic means or otherwise, if the Board is of the opinion that such communication is required for purposes relating to soliciting trade union memberships, the negotiation or administration of a collective agreement, the processing of a grievance or the provision of a trade union service to employees.\n(2) [Contents of order] An order made under subsection (1)\n(a) must specify the method of communication, the times of day and the periods during which the communication is authorized, and the conditions that must be met in order to ensure the protection of the privacy and the safety of affected employees and to prevent the abusive use of information; and\n(b) may include a requirement that the employer, in accordance with any terms and conditions that the Board establishes, transmit the information that the union wishes to communicate to the employees by means of any electronic communications system that the employer uses to communicate with the employees.\n(3) [Board transmission] If the Board is of the opinion that the privacy and safety of affected employees cannot otherwise be protected, the Board may\n(a) provide each employee with the opportunity to refuse the giving of their name and address to the representative of the trade union that the Board authorizes and, if the employee does not so refuse, may transmit that name and address to the authorized representative; or\n(b) transmit the information that the union wishes to communicate to the employees in the manner it considers appropriate.\n(4) [Protection of names and addresses] The names and addresses of employees provided under subsection (1) shall not be used unless it is for a purpose consistent with this section.",
+    "history": "1998, c. 26, s. 50",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 109.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-109.1.html"
+  },
+  {
+    "id": "L-2-s110",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "110",
+    "marginal_note": "Financial statement of trade union and employers’ organization",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Access to Financial Statements",
+    "text": "110\n(1) Every trade union and every employers’ organization shall, forthwith on the request of any of its members, provide the member, free of charge, with a copy of a financial statement of its affairs to the end of the last fiscal year, certified to be a true copy by its president and treasurer or by its president and any other officer responsible for the handling and administration of its funds.\n(2) [Idem] Any financial statement provided under subsection (1) shall contain information in sufficient detail to disclose accurately the financial condition and operations of the trade union or employers’ organization for the fiscal year for which it was prepared.\n(3) [Complaint to Board where failure to provide financial statement] The Board, on the complaint of any member of a trade union or employers’ organization that it has failed to comply with subsection (1), may make an order requiring the trade union or employers’ organization to file with the Board, within the time set out in the order, a statement in such form and with such particulars as the Board may determine.\n(4) [Order of the Board] The Board may make an order requiring a trade union or employers’ organization to provide a copy of a statement filed under subsection (3) to such members of the trade union or employers’ organization as the Board in its discretion directs.",
+    "history": "1977-78, c. 27, s. 70; 1980-81-82-83, c. 47, s. 53(F); 1984, c. 40, s. 79(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-110.html"
+  },
+  {
+    "id": "L-2-s111",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "111",
+    "marginal_note": "Regulations",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Regulations",
+    "text": "111 The Governor in Council may make regulations\n(a) prescribing to or by whom and in what manner any notice, request or report that may be given or made to or received by the Minister shall be given, made or received;\n(b) prescribing in what form and manner any notice or report that is authorized or required to be given or sent by the Minister, a conciliation commissioner, a conciliation board or an Industrial Inquiry Commission shall be given or sent and what shall constitute sufficient service of such notice or report on the person to whom it is given or sent;\n(c) designating, with respect to any notice or request authorized or required to be given or sent by the Minister, the officer who may give or send the notice or request on behalf of the Minister;\n(d) prescribing the form and content of a notice to commence collective bargaining;\n(e) prescribing the form and content of a notice under section 71 and prescribing any additional information that is to be furnished with such a notice;\n(f) prescribing the form and content of a notice under section 87.2 and prescribing any additional information that is to be furnished with such a notice;\n(g) prescribing a time limit for the purposes of subsection 99.01(1), as well as rules respecting the Board’s jurisdiction, and the validity of a decision or order made by it, after the time limit;\n(h) [Repealed, 1998, c. 26, s. 51]\n(i) prescribing the form and content of any written request to the Minister under subsection 57(2) or (4) and prescribing any additional information that is to be furnished with such a request;\n(j) prescribing the manner in which and the time within which a copy of an order or decision referred to in section 59 shall be filed with the Minister;\n(k) prescribing the circumstances in which copies of orders and decisions filed with the Minister pursuant to section 59 may be examined by members of the public and the fees, if any, to be charged for providing copies thereof; and\n(l) prescribing the manner in which a report of a conciliation commissioner or a conciliation board may be released by the Minister to the parties to a dispute pursuant to paragraph 77(a).",
+    "history": "R.S., 1985, c. L-2, s. 111; 1998, c. 26, s. 51; 2024, c. 12, s. 13",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-111.html"
+  },
+  {
+    "id": "L-2-s111.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "111.01",
+    "marginal_note": "Administrative monetary penalties",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Regulations",
+    "text": "111.01\n(1) The Governor in Council may make regulations establishing an administrative monetary penalties scheme for the purpose of promoting compliance with subsections 94(4) and (6), including regulations\n(a) designating as a violation the contravention of subsection 94(4) or (6);\n(b) respecting the administrative monetary penalties that may be imposed for a violation, including in relation to\n(i) the amount, or range of amounts, of the administrative monetary penalties that may be imposed on employers or classes of employers,\n(ii) the factors to be taken into account in imposing an administrative monetary penalty,\n(iii) the payment of administrative monetary penalties that have been imposed, and\n(iv) the recovery, as a debt, of unpaid administrative monetary penalties;\n(c) respecting the persons or classes of persons who are considered a party to the violation and the amount, or range of amounts, of the administrative monetary penalties for which they are liable;\n(d) respecting what constitutes sufficient proof that a violation was committed;\n(e) respecting the powers, duties and functions of the Board and of any person or class of persons who may exercise powers or perform duties or functions with respect to the scheme, including the designation of such persons or classes of persons by the Board;\n(f) respecting the proceedings in respect of a violation, including in relation to\n(i) commencing the proceedings,\n(ii) the defences that may be available in respect of a violation, and\n(iii) the circumstances in which the proceedings may be brought to an end; and\n(g) respecting reviews or appeals of any orders or decisions in the proceedings.\n(2) [Violation or offence] If an act or omission may be proceeded with as a violation or as an offence, proceeding with it in one manner precludes proceeding with it in the other.",
+    "history": "2024, c. 12, s. 14",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 111.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-111.01.html"
+  },
+  {
+    "id": "L-2-s111.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "111.1",
+    "marginal_note": "Delegation",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Regulations",
+    "text": "111.1 The Minister may delegate to the head of the Federal Mediation and Conciliation Service his or her powers of appointment under this Act.",
+    "history": "1998, c. 26, s. 52",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 111.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-111.1.html"
+  },
+  {
+    "id": "L-2-s112",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "112",
+    "marginal_note": "Documents as evidence",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "112\n(1) Any document purporting to contain or to be a copy of any order or decision of the Board and purporting to be signed by a member of the Board is admissible in any court in evidence without proof of the signature or official character of the person appearing to have signed the document and without further proof thereof.\n(2) [Certificate of Minister is evidence] A certificate purporting to be signed by the Minister or an official of the Federal Mediation and Conciliation Service stating that a report, request or notice was or was not received or given by the Minister pursuant to this Part and, if so received or given, stating the date on which it was so received or given, is admissible in any court in evidence without proof of the signature or official character of the person appearing to have signed the certificate and without further proof thereof.",
+    "history": "R.S., 1985, c. L-2, s. 112; 1998, c. 26, s. 53",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-112.html"
+  },
+  {
+    "id": "L-2-s113",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "113",
+    "marginal_note": "Late report not invalid",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "113 The failure of a conciliation officer, conciliation commissioner or conciliation board to report to the Minister within a period limited by this Part does not invalidate the proceeding or terminate the authority of the conciliation officer, conciliation commissioner or conciliation board.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-113.html"
+  },
+  {
+    "id": "L-2-s114",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "114",
+    "marginal_note": "Defect in form or irregularity",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "114 No proceeding under this Part is invalid by reason only of a defect in form or a technical irregularity.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-114.html"
+  },
+  {
+    "id": "L-2-s115",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "115",
+    "marginal_note": "Collective agreement to be filed",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "115 Each party to a collective agreement shall, forthwith on its execution, file one copy of the collective agreement with the Minister.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-115.html"
+  },
+  {
+    "id": "L-2-s116",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "116",
+    "marginal_note": "Remuneration and expenses",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "116 The members of an Industrial Inquiry Commission, the members of a conciliation board and every person not employed in the federal public administration who acts as a conciliation officer or conciliation commissioner or who functions under this Part in any other capacity at the request of the Minister, except as an arbitrator or arbitration board chairperson, shall be paid such remuneration and expenses as may be fixed by the Governor in Council by regulation or by order.",
+    "history": "R.S., 1985, c. L-2, s. 116; 1998, c. 26, s. 59(E); 2003, c. 22, s. 224(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-116.html"
+  },
+  {
+    "id": "L-2-s117",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "117",
+    "marginal_note": "Persons deemed not to be employed in public service",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "117 Unless the Governor in Council otherwise orders in a case or class of cases, a person appointed under this Part shall be deemed not to be employed in the public service for the purposes of the Public Service Superannuation Act.",
+    "history": "R.S., 1985, c. L-2, s. 117; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-117.html"
+  },
+  {
+    "id": "L-2-s118",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "118",
+    "marginal_note": "Witness fees and expenses",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "118 A person who is summoned by the Board, a conciliation board, a conciliation commissioner or an Industrial Inquiry Commission to attend as a witness in any proceeding taken under this Part, and who so attends, is entitled to be paid an allowance for expenses and a witness fee, determined in accordance with the scale for the time being in force with respect to witnesses in civil suits in the superior court of the province in which the proceeding is being taken.",
+    "history": "1972, c. 18, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-118.html"
+  },
+  {
+    "id": "L-2-s119",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "119",
+    "marginal_note": "Not required to give evidence — Part I",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "119\n(1) No member of a conciliation board or no conciliation officer, conciliation commissioner, officer or employee employed in the federal public administration or person appointed by the Board or the Minister under this Part shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties under this Part.\n(1.1) [Not required to give evidence — Act] No member of the Board or no external adjudicator shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties under this Act.\n(2) [Chief Administrator and employees not required to give evidence] Neither the Chief Administrator nor an employee of the Administrative Tribunals Support Service of Canada shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties in providing services to the Board.",
+    "history": "R.S., 1985, c. L-2, s. 119; 1999, c. 31, s. 162(E); 2003, c. 22, s. 224(E); 2014, c. 20, s. 420; 2017, c. 20, s. 336",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-119.html"
+  },
+  {
+    "id": "L-2-s119.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "119.1",
+    "marginal_note": "No disclosure",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Miscellaneous",
+    "text": "119.1 For greater certainty, the following may not be disclosed without the consent of the person who made them:\n(a) notes or draft orders or decisions of the Board or any of its members, of an external adjudicator or of an arbitrator or arbitration board chairperson appointed by the Minister under this Part; and\n(b) notes or draft reports of persons appointed by the Minister under this Part to assist in resolving disputes or differences, or of persons authorized or designated by the Board to assist in resolving complaints or issues in dispute before the Board.",
+    "history": "1998, c. 26, s. 54; 2017, c. 20, s. 337",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 119.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-119.1.html"
+  },
+  {
+    "id": "L-2-s120",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "120",
+    "marginal_note": "Where uniform provincial legislation",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Arrangements with Provinces",
+    "text": "120\n(1) Where this Part and legislation enacted by the legislature of a province are substantially uniform, the Minister may, on behalf of the Government of Canada, with the approval of the Governor in Council, enter into an agreement with the government of the province to provide for the administration of the legislation of the province by officers and employees employed in the federal public administration.\n(2) [Agreement for administration by Canada] An agreement made pursuant to subsection (1) in respect of the administration of any legislation of a province may provide\n(a) for the administration by Canada of the legislation of the province with respect to any particular work, undertaking or business;\n(b) that the Minister may, on behalf of the province, exercise the powers conferred or perform the duties imposed under the legislation of the province;\n(c) that the members of the Board, or officers and employees employed in the federal public administration, may exercise the powers conferred or perform the duties imposed under the legislation of the province; and\n(d) for payment by the government of the province to the Government of Canada for expenses incurred by the Government of Canada in the administration of the legislation of the province.\n(3) [Where powers or duties conferred by provincial legislation] Where an agreement has been entered into between the Government of Canada and the government of a province in respect of any legislation of the province, the Minister, the members of the Board and any officers or employees employed in the federal public administration may, if the legislation so provides and the Governor in Council so orders, exercise the powers and perform the duties specified in the legislation or agreement.",
+    "history": "R.S., 1985, c. L-2, s. 120; 2003, c. 22, s. 224(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-120.html"
+  },
+  {
+    "id": "L-2-s121",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "121",
+    "marginal_note": "Annual report of Board",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Annual Reports",
+    "text": "121\n(1) The Board shall, on or before January 31 next following the end of each fiscal year, submit to the Minister a report on the activities of the Board during the immediately preceding fiscal year and the Minister shall cause the report to be laid before Parliament within fifteen days after the receipt thereof or, if Parliament is not then sitting, on any of the first fifteen days next thereafter that either House of Parliament is sitting.\n(2) [Repealed, 1996, c. 11, s. 65]",
+    "history": "R.S., 1985, c. L-2, s. 121; 1996, c. 11, s. 65",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-121.html"
+  },
+  {
+    "id": "L-2-s121.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "121.1",
+    "marginal_note": "Provincial Crown corporations",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Application of Provincial Laws",
+    "text": "121.1 The Governor in Council may by regulation direct that this Part applies in respect of any employment, or any class or classes of employment, on or in connection with a work or undertaking set out in the regulation that is, or is part of, a corporation that is an agent of Her Majesty in right of a province and whose activities are regulated, in whole or in part, pursuant to the Nuclear Safety and Control Act.",
+    "history": "1996, c. 12, s. 1; 1997, c. 9, s. 125",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 121.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-121.1.html"
+  },
+  {
+    "id": "L-2-s121.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "121.2",
+    "marginal_note": "Exclusion from application",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Application of Provincial Laws",
+    "text": "121.2\n(1) The Governor in Council may by regulation exclude, in whole or in part, from the application of any of the provisions of this Part any employment, or any class or classes of employment, on or in connection with a work or undertaking set out in the regulation whose activities are regulated, in whole or in part, pursuant to the Nuclear Safety and Control Act.\n(2) [Regulations] On the recommendation of the Minister, the Governor in Council may make regulations respecting any matter relating to industrial relations, including the prevention of a work stoppage or the continuation or resumption of operations, in relation to employment that is subject to a regulation made pursuant to subsection (1).\n(3) [Incorporation of provincial law] A regulation made under subsection (2) incorporating by reference, in whole or in part, an Act of the legislature of a province or an instrument made under such an Act may incorporate the Act or instrument as amended to a certain date or from time to time.\n(4) [Application of regulation] A regulation made under subsection (2) may apply\n(a) generally, with respect to all employment that is subject to a regulation made pursuant to subsection (1); or\n(b) to any class or classes of employment that are subject to a regulation made pursuant to subsection (1).\n(5) [Administration and enforcement] A regulation made under subsection (2) incorporating an Act or instrument shall, after consultation by the Minister with the appropriate provincial minister, be administered and enforced by the person or authority that is responsible for the administration and enforcement of the Act or instrument.\n(6) [Offence and penalty] Subject to subsection (7), every person who contravenes a regulation made under subsection (2) by contravening a provision of an Act of the legislature of a province that, or an instrument made under such an Act that, is incorporated by the regulation is guilty of an offence against this Act and liable to the same punishment as is imposed by or under an Act of that legislature for the contravention of that provision.\n(7) [Defence] No person may be convicted of an offence or subjected to a punishment for a contravention described in subsection (6) unless it is proved that, at the time of the alleged contravention,\n(a) the incorporated Act or instrument was reasonably accessible to the person;\n(b) reasonable steps had been taken to ensure that the incorporated Act or instrument was accessible to persons likely to be affected by the regulation; or\n(c) the incorporated Act or instrument had been published in the official gazette of the province or as otherwise authorized by the legislature of the province.\n(8) [Procedure] The prosecution of a contravention described in subsection (6) shall be commenced by the attorney general of the province in which the offence was committed.",
+    "history": "1996, c. 12, s. 1; 1997, c. 9, s. 125",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 121.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-121.2.html"
+  },
+  {
+    "id": "L-2-s121.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "121.3",
+    "marginal_note": "Non-application of Statutory Instruments Act",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Application of Provincial Laws",
+    "text": "121.3 Subsection 5(1) of the Statutory Instruments Act does not apply to a regulation made pursuant to section 121.1 or 121.2.",
+    "history": "1996, c. 12, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 121.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-121.3.html"
+  },
+  {
+    "id": "L-2-s121.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "121.4",
+    "marginal_note": "Definition of regulation",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Application of Provincial Laws",
+    "text": "121.4\n(1) In this section, regulation means a regulation made under subsection 121.2(2).\n(2) [Bargaining agents] A bargaining agent that represents a bargaining unit immediately before the time when a regulation is made to which the employees in the bargaining unit are subject continues, at that time, to represent the bargaining unit for the purposes of the application of the regulation.\n(3) [Collective agreements continued] Every collective agreement that is in force immediately before the time when a regulation is made that applies to employees who are subject to the collective agreement continues in force, at that time, under the regulation until its term expires.\n(4) [Notice to bargain] A notice to bargain given under this Part is deemed, at the time when a regulation is made to which the employees who are affected by the notice to bargain are subject, to have been given pursuant to the regulation on the day on which it was given.\n(5) [Acquired rights, etc.] Any rights, privileges or duties acquired under this Part by the bargaining unit, bargaining agent, employer or employees before the time when a regulation is made are deemed to have been acquired pursuant to the regulation on the day on which they were acquired.\n(6) [Decisions] A person or authority that, under an Act of the legislature of a province, is competent to decide a matter that is contemplated by this section in relation to a provision of an Act of the legislature of a province or an instrument made under such an Act may, on application by the employer or bargaining agent or, where the person or authority considers it appropriate, an employee, decide any matter that is contemplated by this section in relation to a regulation incorporating that provision.",
+    "history": "1996, c. 12, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 121.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-121.4.html"
+  },
+  {
+    "id": "L-2-s121.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "121.5",
+    "marginal_note": "Regulations",
+    "part": "PART I - Industrial Relations",
+    "division": "DIVISION VII - General",
+    "heading": "Application of Provincial Laws",
+    "text": "121.5 Notwithstanding section 121.4, the Governor in Council may make regulations respecting any matter referred to in that section in relation to a regulation made under subsection 121.2(2).",
+    "history": "1996, c. 12, s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 121.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-121.5.html"
+  },
+  {
+    "id": "L-2-s122",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "122",
+    "marginal_note": "Definitions",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "122\n(1) In this Part,\nappeals officer[Repealed, 2017, c. 20, s. 338]\nBoard[Repealed, 2017, c. 20, s. 338]\ncollective agreement has the same meaning as in section 166; (convention collective)\ndanger means any hazard, condition or activity that could reasonably be expected to be an imminent or serious threat to the life or health of a person exposed to it before the hazard or condition can be corrected or the activity altered; (danger)\nemployee means a person employed by an employer; (employé)\nemployer means a person who employs one or more employees and includes an employers’ organization and any person who acts on behalf of an employer; (employeur)\nharassment and violence means any action, conduct or comment, including of a sexual nature, that can reasonably be expected to cause offence, humiliation or other physical or psychological injury or illness to an employee, including any prescribed action, conduct or comment; (harcèlement et violence)\nhazardous substance includes a hazardous product and a chemical, biological or physical agent that, by reason of a property that the agent possesses, is hazardous to the safety or health of a person exposed to it; (substance dangereuse)\nhealth and safety officer[Repealed, 2013, c. 40, s. 176]\nhealth and safety representative means a person who is appointed as a health and safety representative under section 136; (représentant)\npolicy committee means a policy health and safety committee established under section 134.1; (comité d’orientation)\nprescribe means prescribe by regulation of the Governor in Council or determine in accordance with rules prescribed by regulation of the Governor in Council; (règlement)\nregional health and safety officer[Repealed, 2013, c. 40, s. 176]\nregional safety officer[Repealed, 2000, c. 20, s. 2]\nsafety means protection from danger and hazards arising out of, linked with or occurring in the course of employment; (sécurité)\nsafety and health committee[Repealed, 2000, c. 20, s. 2]\nsafety and health representative[Repealed, 2000, c. 20, s. 2]\nsafety officer[Repealed, 2000, c. 20, s. 2]\nwork place means any place where an employee is engaged in work for the employee’s employer; (lieu de travail)\nwork place committee means a work place health and safety committee established under section 135. (comité local)\n(2) [Definitions] In this Part, hazardous product, label and safety data sheet have the same meanings as in section 2 of the Hazardous Products Act.\n(3) [Idem] Except where otherwise provided in this Part, all other words and expressions have the same meanings as in Part I.",
+    "history": "R.S., 1985, c. L-2, s. 122; R.S., 1985, c. 9 (1st Supp.), s. 1, c. 24 (3rd Supp.), s. 3; 1993, c. 42, s. 3; 1998, c. 26, s. 55; 2000, c. 20, s. 2; 2013, c. 40, s. 176; 2014, c. 20, s. 139; 2017, c. 20, s. 338; 2018, c. 22, s. 0.1",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-122.html"
+  },
+  {
+    "id": "L-2-s122.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "122.1",
+    "marginal_note": "Prevention of accidents, injuries and illnesses",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Purpose of Part",
+    "text": "122.1 The purpose of this Part is to prevent accidents, occurrences of harassment and violence and physical or psychological injuries and illnesses arising out of, linked with or occurring in the course of employment to which this Part applies.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 1; 2018, c. 22, s. 1",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 122.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-122.1.html"
+  },
+  {
+    "id": "L-2-s122.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "122.2",
+    "marginal_note": "Preventive measures",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Purpose of Part",
+    "text": "122.2 Preventive measures should consist first of the elimination of hazards, then the reduction of hazards and finally, the provision of personal protective equipment, clothing, devices or materials, all with the goal of ensuring the health and safety of employees.",
+    "history": "2000, c. 20, s. 3",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 122.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-122.2.html"
+  },
+  {
+    "id": "L-2-s122.21",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "122.21",
+    "marginal_note": "Head of Compliance and Enforcement",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Purpose of Part",
+    "text": "122.21\n(1) The Minister may designate a person as Head of Compliance and Enforcement.\n(2) [No designation made] If no Head is designated under subsection (1), the Minister shall exercise the powers and perform the duties and functions of the Head.",
+    "history": "2018, c. 27, s. 536",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 122.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-122.21.html"
+  },
+  {
+    "id": "L-2-s122.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "122.3",
+    "marginal_note": "Rights of employees",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Methods of Communication",
+    "text": "122.3\n(1) An employee with a special need shall be given any direction, notice, information, instruction or training that is required to be given to employees under this Part by any method of communication that readily permits the employee to receive it, including braille, large print, audio tape, computer disk, sign language and verbal communication.\n(2) [Meaning of special need] For the purposes of this section, an employee has a special need if the employee is affected by a condition that impairs their ability to receive any direction, notice, information, instruction or training given by a method that would otherwise be sufficient under this Part.",
+    "history": "2000, c. 20, s. 3",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 122.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-122.3.html"
+  },
+  {
+    "id": "L-2-s123",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "123",
+    "marginal_note": "Application of Part",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Application",
+    "text": "123\n(1) Notwithstanding any other Act of Parliament or any regulations thereunder, this Part applies to and in respect of employment\n(a) on or in connection with the operation of any federal work, undertaking or business other than a work, undertaking or business of a local or private nature in Yukon, the Northwest Territories or Nunavut;\n(b) by a corporation established to perform any function or duty on behalf of the Government of Canada; and\n(c) by a Canadian carrier, as defined in section 2 of the Telecommunications Act, that is an agent of Her Majesty in right of a province.\n(2) [Application to federal public administration] This Part applies to the federal public administration and to persons employed in the federal public administration to the extent provided for under Part 3 of the Federal Public Sector Labour Relations Act.\n(2.1) [Persons appointed and their employer] This Part applies to persons appointed under subsection 128(1) of the Public Service Employment Act, other than persons appointed by a person holding the recognized position of Leader of the Opposition in the Senate or Leader of the Opposition in the House of Commons, and to their employer.\n(3) [Application to other persons] This Part applies to any person who is not an employee but who performs for an employer to which this Part applies activities whose primary purpose is to enable the person to acquire knowledge or experience, and to the employer, as if that person were an employee of the employer, and every provision of this Part must be read accordingly.",
+    "history": "R.S., 1985, c. L-2, s. 123; R.S., 1985, c. 9 (1st Supp.), s. 2; 1993, c. 28, s. 78, c. 38, s. 89; 2000, c. 20, s. 4; 2002, c. 7, s. 97(E); 2003, c. 22, s. 110; 2015, c. 36, s. 87; 2017, c. 9, s. 55; 2018, c. 22, s. 2",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-123.html"
+  },
+  {
+    "id": "L-2-s123.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "123.1",
+    "marginal_note": "Canadian Human Rights Act",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Application",
+    "text": "123.1 For greater certainty, nothing in this Part shall be construed so as to abrogate or derogate from the rights provided for under the Canadian Human Rights Act.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 3; 1996, c. 12, s. 2; 2018, c. 22, s. 2.1",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 123.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-123.1.html"
+  },
+  {
+    "id": "L-2-s123.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "123.2",
+    "marginal_note": "Presumption",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Application",
+    "text": "123.2\n(1) A person who is paid remuneration by an employer is presumed to be their employee unless the contrary is proved by the employer.\n(2) [Exception] The presumption does not apply for the purposes of a prosecution under this Part.",
+    "history": "2024, c. 17, s. 239",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 123.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-123.2.html"
+  },
+  {
+    "id": "L-2-s123.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "123.3",
+    "marginal_note": "Burden of proof",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Application",
+    "text": "123.3 If, in any proceeding under this Part other than a prosecution, or in any proceeding under Part IV in respect of a violation that is related to this Part, an employer alleges that a person is not their employee, the burden of proof is on the employer.",
+    "history": "2024, c. 17, s. 239",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 123.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-123.3.html"
+  },
+  {
+    "id": "L-2-s124",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "124",
+    "marginal_note": "General duty of employer",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employers",
+    "text": "124 Every employer shall ensure that the health and safety at work of every person employed by the employer is protected.",
+    "history": "R.S., 1985, c. L-2, s. 124; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 5",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-124.html"
+  },
+  {
+    "id": "L-2-s125",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "125",
+    "marginal_note": "Specific duties of employer",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employers",
+    "text": "125\n(1) Without restricting the generality of section 124, every employer shall, in respect of every work place controlled by the employer and, in respect of every work activity carried out by an employee in a work place that is not controlled by the employer, to the extent that the employer controls the activity,\n(a) ensure that all permanent and temporary buildings and structures meet the prescribed standards;\n(b) install guards, guard-rails, barricades and fences in accordance with prescribed standards;\n(c) except as provided for in the regulations, investigate, record and report, in accordance with the regulations, all accidents, occurrences of harassment and violence, occupational illnesses and other hazardous occurrences known to the employer;\n(d) make readily available to employees, in printed and electronic form,\n(i) a copy of this Part and a copy of the regulations made under this Part that apply to the work place,\n(ii) a statement of the employer’s general policy concerning the health and safety at work of employees, and\n(iii) any other information related to health and safety that is prescribed or that may be specified by the Head;\n(e) [Repealed, 2018, c. 22, s. 3]\n(f) if the information referred to in any of subparagraphs (d)(i) to (iii) is made available in electronic form, ensure that employees receive appropriate training to enable them to have access to the information and, on the request of an employee, make a printed copy of the information available;\n(g) keep and maintain in prescribed form and manner prescribed health and safety records;\n(h) provide prescribed first-aid facilities and health services;\n(i) provide prescribed sanitary and personal facilities;\n(j) provide, in accordance with prescribed standards, potable water;\n(k) ensure that the vehicles and mobile equipment used by the employees in the course of their employment meet prescribed standards;\n(l) provide every person granted access to the work place by the employer with prescribed safety materials, equipment, devices and clothing;\n(m) ensure that the use, operation and maintenance of the following are in accordance with prescribed standards:\n(i) boilers and pressure vessels,\n(ii) escalators, elevators and other devices for moving persons or freight,\n(iii) all equipment for the generation, distribution or use of electricity,\n(iv) gas or oil burning equipment or other heat generating equipment, and\n(v) heating, ventilation and air-conditioning systems;\n(n) ensure that the levels of ventilation, lighting, temperature, humidity, sound and vibration are in accordance with prescribed standards;\n(o) comply with prescribed standards relating to fire safety and emergency measures;\n(p) ensure, in the prescribed manner, that employees have safe entry to, exit from and occupancy of the work place;\n(q) provide, in the prescribed manner, each employee with the information, instruction, training and supervision necessary to ensure their health and safety at work;\n(r) maintain all installed guards, guard-rails, barricades and fences in accordance with prescribed standards;\n(s) ensure that each employee is made aware of every known or foreseeable health or safety hazard in the area where the employee works;\n(t) ensure that the machinery, equipment and tools used by the employees in the course of their employment meet prescribed health, safety and ergonomic standards and are safe under all conditions of their intended use;\n(u) ensure that the work place, work spaces and procedures meet prescribed ergonomic standards;\n(v) adopt and implement prescribed safety codes and safety standards;\n(w) ensure that every person granted access to the work place by the employer is familiar with and uses in the prescribed circumstances and manner all prescribed safety materials, equipment, devices and clothing;\n(x) comply with every oral or written direction given to the employer by the Head or the Board concerning the health and safety of employees;\n(y) ensure that the activities of every person granted access to the work place do not endanger the health and safety of employees;\n(z) ensure that employees who have supervisory or managerial responsibilities are adequately trained in health and safety and are informed of the responsibilities they have under this Part where they act on behalf of their employer;\n(z.01) ensure that members of policy and work place committees and health and safety representatives receive the prescribed training in health and safety and are informed of their responsibilities under this Part;\n(z.02) respond as soon as possible to reports made by employees under paragraph 126(1)(g);\n(z.03) develop, implement and monitor, in consultation with the policy committee or, if there is no policy committee, with the work place committee or the health and safety representative, a prescribed program for the prevention of hazards in the work place appropriate to its size and the nature of the hazards in it that also provides for the education of employees in health and safety matters;\n(z.04) where the program referred to in paragraph (z.03) does not cover certain hazards unique to a work place, develop, implement and monitor, in consultation with the work place committee or the health and safety representative, a prescribed program for the prevention of those hazards that also provides for the education of employees in health and safety matters related to those hazards;\n(z.05) consult the policy committee or, if there is no policy committee, the work place committee or the health and safety representative to plan the implementation of changes that might affect occupational health and safety, including work processes and procedures;\n(z.06) consult the work place committee or the health and safety representative in the implementation of changes that might affect occupational health and safety, including work processes and procedures;\n(z.07) ensure the availability in the work place of premises, equipment and personnel necessary for the operation of the policy and work place committees;\n(z.08) cooperate with the policy and work place committees or the health and safety representative in the execution of their duties under this Part;\n(z.09) develop health and safety policies and programs in consultation with the policy committee or, if there is no policy committee, with the work place committee or the health and safety representative;\n(z.10) respond in writing to recommendations made by the policy and work place committees or the health and safety representative within thirty days after receiving them, indicating what, if any, action will be taken and when it will be taken;\n(z.11) provide to the policy committee, if any, and to the work place committee or the health and safety representative, a copy of any report on hazards in the work place, including an assessment of those hazards;\n(z.12) ensure that the work place committee or the health and safety representative inspects each month all or part of the work place, so that every part of the work place is inspected at least once each year;\n(z.13) when necessary, develop, implement and monitor a program for the provision of personal protective equipment, clothing, devices or materials, in consultation, except in emergencies, with the policy committee or, if there is no policy committee, with the work place committee or the health and safety representative;\n(z.14) take all reasonable care to ensure that all of the persons granted access to the work place, other than the employer’s employees, are informed of every known or foreseeable health or safety hazard to which they are likely to be exposed in the work place;\n(z.15) meet with the health and safety representative as necessary to address health and safety matters;\n(z.16) take the prescribed measures to prevent and protect against harassment and violence in the work place, respond to occurrences of harassment and violence in the work place and offer support to employees affected by harassment and violence in the work place;\n(z.161) ensure that employees, including those who have supervisory or managerial responsibilities, receive training in the prevention of harassment and violence in the work place and are informed of their rights and obligations under this Part in relation to harassment and violence;\n(z.162) undergo training in the prevention of harassment and violence in the work place;\n(z.163) ensure that the person designated by the employer to receive complaints relating to occurrences of harassment and violence has knowledge, training and experience in issues relating to harassment and violence and has knowledge of relevant legislation;\n(z.17) post and keep posted, in a conspicuous place or places where they are likely to come to the attention of employees, the names, work place telephone numbers and work locations of all of the members of work place committees or of the health and safety representative;\n(z.18) provide, within thirty days after receiving a request, or as soon as possible after that, the information requested from the employer by a policy committee under subsection 134.1(5) or (6), by a work place committee under subsection 135(8) or (9) or by a health and safety representative under subsection 136(6) or (7); and\n(z.19) consult with the work place committee or the health and safety representative on the implementation and monitoring of programs developed in consultation with the policy committee.\n(2) [Exception] Paragraph (1)(z.17) does not apply to an employer who controls\n(a) a single work place at which fewer than twenty employees are normally employed, if all of those employees and the health and safety representative normally work at the same time and in the same location; or\n(b) a single work place at which only one employee is normally employed.\n(3) [Regulations] The Governor in Council may make regulations respecting the investigations, records and reports referred to in paragraph (1)(c).\n(4) [Former employees] Except as provided for in the regulations, the obligations set out in paragraphs (1)(c) and (z.16) apply to an employer in respect of a former employee in relation to an occurrence of harassment and violence in the work place if the occurrence becomes known to the employer within three months after the day on which the former employee ceases to be employed by the employer.\n(5) [Extension] On application by a former employee, the Head may, in the prescribed circumstances, extend the time period referred to in subsection (4).\n(6) [Regulations — former employees] For the purpose of subsection (4), the Governor in Council may make regulations respecting an employer’s obligations in respect of former employees.",
+    "history": "R.S., 1985, c. L-2, s. 125; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 24 (3rd Supp.), s. 4; 1993, c. 42, s. 4(F); 2000, c. 20, s. 5; 2013, c. 40, s. 177; 2017, c. 20, s. 339; 2018, c. 22, s. 3; 2018, c. 27, s. 537; 2018, c. 27, s. 623",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-125.html"
+  },
+  {
+    "id": "L-2-s125.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "125.1",
+    "marginal_note": "Further specific duties of employer",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employers",
+    "text": "125.1 Without restricting the generality of section 124 or limiting the duties of an employer under section 125 but subject to any exceptions that may be prescribed, every employer shall, in respect of every work place controlled by the employer and, in respect of every work activity carried out by an employee in a work place that is not controlled by the employer, to the extent that the employer controls the activity,\n(a) ensure that concentrations of hazardous substances in the work place are controlled in accordance with prescribed standards;\n(b) ensure that all hazardous substances in the work place are stored and handled in the manner prescribed;\n(c) ensure that all hazardous substances in the work place, other than hazardous products, are identified in the manner prescribed;\n(d) subject to the Hazardous Materials Information Review Act, ensure that each hazardous product in the work place or each container in the work place in which a hazardous product is contained has affixed to it, printed on it, attached to it or otherwise applied to it a label that meets the prescribed requirements;\n(e) subject to the Hazardous Materials Information Review Act, make available to every employee, in the prescribed manner, a safety data sheet for each hazardous product to which the employee may be exposed that meets the requirements set out in the regulations made under subsection 15(1) of the Hazardous Products Act;\n(f) where employees may be exposed to hazardous substances, investigate and assess the exposure in the manner prescribed, with the assistance of the work place committee or the health and safety representative; and\n(g) ensure that all records of exposure to hazardous substances are kept and maintained in the prescribed manner and that personal records of exposure are made available to the affected employees.",
+    "history": "R.S., 1985, c. 24 (3rd Supp.), s. 5; 1993, c. 42, s. 5(F); 2000, c. 20, s. 6; 2014, c. 20, s. 140",
+    "last_amended": "2015-02-11",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 125.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-125.1.html"
+  },
+  {
+    "id": "L-2-s125.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "125.2",
+    "marginal_note": "Employer to provide information in emergency",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employers",
+    "text": "125.2\n(1) An employer shall, in respect of every work place controlled by the employer and, in respect of every work activity carried out by an employee in a work place that is not controlled by the employer, to the extent that the employer controls that activity, provide, in respect of any hazardous product to which an employee may be exposed, as soon as is practicable in the circumstances, any information that is included in the safety data sheet that is in the employer’s possession for the hazardous product to any physician or other prescribed medical professional who requests that information for the purpose of making a medical diagnosis of, or rendering medical treatment to, an employee in an emergency.\n(2) [Information to be kept confidential] Any physician or other prescribed medical professional to whom information is provided by an employer pursuant to subsection (1) shall keep confidential any information specified by the employer as being confidential, except for the purpose for which it is provided.",
+    "history": "R.S., 1985, c. 24 (3rd Supp.), s. 5; 2000, c. 20, s. 7; 2014, c. 20, s. 141",
+    "last_amended": "2015-02-11",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 125.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-125.2.html"
+  },
+  {
+    "id": "L-2-s125.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "125.3",
+    "marginal_note": "Coal mines",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employers",
+    "text": "125.3\n(1) Every employer of employees employed in a coal mine shall\n(a) comply with every condition imposed on the employer pursuant to paragraph 137.2(2)(b) or (3)(a);\n(b) comply with every provision substituted for a provision of the regulations, in respect of the employer, pursuant to paragraph 137.2(3)(b);\n(c) permit inspections and tests to be carried out on behalf of the employees, in any part of the mine and on any machinery or equipment therein, in the prescribed manner and at intervals not greater than the prescribed interval; and\n(d) as a condition of carrying out any activity for which the submission of plans and procedures is prescribed, submit to the Coal Mining Safety Commission for approval, in the form and manner and at the time prescribed, plans and procedures relating to that activity and carry out the activity in conformity with plans and procedures as approved.\n(2) [Methods, machinery and equipment] No employer shall require or permit the use in a coal mine of any mining method, machinery or equipment in respect of which no prescribed safety standards are applicable unless the use thereof has been approved pursuant to paragraph 137.2(2)(a).\n(3) [Searches] Every employer of employees employed in a coal mine shall, at intervals not greater than the prescribed interval, for the purpose of preventing alcohol, articles for use in smoking and drugs, other than drugs exempted by the regulations, from being brought into the mine,\n(a) require every person entering an underground portion of the mine who is not employed there to submit to a personal search conducted in the prescribed manner; and\n(b) require a proportion, not less than the prescribed proportion, of employees employed in the underground portions of the mine to submit to personal searches conducted in the prescribed manner.\n(4) [Definition of coal mine] For the purposes of this section and section 137.2, coal mine includes any work place above ground that is used in the operation of the mine and is under the control of the employer of employees employed in the mine.",
+    "history": "R.S., 1985, c. 26 (4th Supp.), s. 1",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 125.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-125.3.html"
+  },
+  {
+    "id": "L-2-s125.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "125.4",
+    "marginal_note": "Prohibition",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employers",
+    "text": "125.4 An employer is prohibited from treating an employee as if they were not their employee.",
+    "history": "2024, c. 17, s. 240",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 125.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-125.4.html"
+  },
+  {
+    "id": "L-2-s126",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "126",
+    "marginal_note": "Health and safety matters",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Duties of Employees",
+    "text": "126\n(1) While at work, every employee shall\n(a) use any safety materials, equipment, devices and clothing that are intended for the employee’s protection and furnished to the employee by the employer or that are prescribed;\n(b) follow prescribed procedures with respect to the health and safety of employees;\n(c) take all reasonable and necessary precautions to ensure the health and safety of the employee, the other employees and any person likely to be affected by the employee’s acts or omissions;\n(d) comply with all instructions from the employer concerning the health and safety of employees;\n(e) cooperate with any person carrying out a duty imposed under this Part;\n(f) cooperate with the policy and work place committees or the health and safety representative;\n(g) report to the employer any thing or circumstance in a work place that is likely to be hazardous to the health or safety of the employee, or that of the other employees or other persons granted access to the work place by the employer;\n(h) report in the prescribed manner every accident or other occurrence arising in the course of or in connection with the employee’s work that has caused injury to the employee or to any other person;\n(i) comply with every oral or written direction of the Head or the Board concerning the health and safety of employees; and\n(j) report to the employer any situation that the employee believes to be a contravention of this Part by the employer, another employee or any other person.\n(2) [No relief of employer’s duties] Nothing in subsection (1) relieves an employer from any duty imposed on the employer under this Part.\n(3) [Limitation of liability] No employee is personally liable for anything done or omitted to be done in good faith by the employee when the employee is assisting the employer, as requested by the employer, in providing first-aid or in carrying out any other emergency measures.",
+    "history": "R.S., 1985, c. L-2, s. 126; R.S., 1985, c. 9 (1st Supp.), s. 4; 1993, c. 42, s. 6(F); 2000, c. 20, s. 8; 2013, c. 40, s. 178; 2017, c. 20, s. 340; 2018, c. 22, s. 4(F); 2018, c. 27, s. 538",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-126.html"
+  },
+  {
+    "id": "L-2-s127",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "127",
+    "marginal_note": "Interference at accident scene prohibited",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Employment Safety",
+    "text": "127\n(1) Subject to subsection (2), if an employee is killed or seriously injured in a work place, no person shall, unless authorized to do so by the Head, remove or in any way interfere with or disturb any wreckage, article or thing related to the incident except to the extent necessary to\n(a) save a life, prevent injury or relieve human suffering in the vicinity;\n(b) maintain an essential public service; or\n(c) prevent unnecessary damage to or loss of property.\n(2) [Exception] No authorization referred to in subsection (1) is required where an employee is killed or seriously injured by an accident or incident involving\n(a) an aircraft, a vessel, rolling stock or a pipeline, if the accident or incident is being investigated under the Aeronautics Act, the Canada Shipping Act, 2001 or the Canadian Transportation Accident Investigation and Safety Board Act; or\n(b) a motor vehicle on a public highway.",
+    "history": "R.S., 1985, c. L-2, s. 127; R.S., 1985, c. 9 (1st Supp.), s. 4; 1989, c. 3, s. 45; 1996, c. 10, s. 235; 1998, c. 20, s. 29; 2000, c. 20, s. 9; 2001, c. 26, s. 305; 2013, c. 40, s. 179; 2018, c. 27, s. 539",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-127.html"
+  },
+  {
+    "id": "L-2-s127.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "127.1",
+    "marginal_note": "Complaint to supervisor",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Internal Complaint Resolution Process",
+    "text": "127.1\n(1) An employee who believes on reasonable grounds that there has been a contravention of this Part or that there is likely to be an accident, injury or illness arising out of, linked with or occurring in the course of employment shall, before exercising any other recourse available under this Part, except the rights conferred by subsection (8.1) and sections 128, 129 and 132, make a complaint to the employee’s supervisor.\n(1.1) [Supervisor or designated person] However, in the case of a complaint relating to an occurrence of harassment and violence, the employee may make the complaint to the employee’s supervisor or to the person designated in the employer’s work place harassment and violence prevention policy.\n(1.2) [Oral or written complaint] The complaint may be made orally or in writing.\n(2) [Resolve complaint] The employee and the supervisor or designated person, as the case may be, shall try to resolve the complaint between themselves as soon as possible.\n(3) [Investigation of complaint] The employee or the supervisor may refer an unresolved complaint, other than a complaint relating to an occurrence of harassment and violence, to a chairperson of the work place committee or to the health and safety representative to be investigated jointly\n(a) by an employee member and an employer member of the work place committee; or\n(b) by the health and safety representative and a person designated by the employer.\n(4) [Notice] The persons who investigate the complaint shall inform the employee and the employer in writing, in the form and manner prescribed if any is prescribed, of the results of the investigation.\n(5) [Recommendations] The persons who investigate a complaint may make recommendations to the employer with respect to the situation that gave rise to the complaint, whether or not they conclude that the complaint is justified.\n(6) [Employer’s duty] If the persons who investigate the complaint conclude that the complaint is justified, the employer, on being informed of the results of the investigation, shall in writing and without delay inform the persons who investigated the complaint of how and when the employer will resolve the matter, and the employer shall resolve the matter accordingly.\n(7) [Repealed, 2013, c. 40, s. 180]\n(8) [Referral to the Head] The employee or employer may refer a complaint that there has been a contravention of this Part to the Head in the following circumstances:\n(a) where the employer does not agree with the results of the investigation;\n(b) where the employer has failed to inform the persons who investigated the complaint of how and when the employer intends to resolve the matter or has failed to take action to resolve the matter;\n(c) where the persons who investigated the complaint do not agree between themselves as to whether the complaint is justified; or\n(d) in the case of a complaint relating to an occurrence of harassment and violence, the employee and the supervisor or designated person, as the case may be, failed to resolve the complaint between themselves.\n(8.1) [Complaint to Head] An employee may make a complaint in writing to the Head if they believe that the employer has contravened section 125.4. The complaint must be made not later than six months after the day on which the complainant knew, or in the opinion of the Head ought to have known, of the action or circumstances giving rise to the complaint.\n(9) [Investigation] The Head shall investigate the complaint referred to in subsection (8) or (8.1) unless it relates to an occurrence of harassment and violence and the Head is of the opinion that\n(a) the complaint has been adequately dealt with according to a procedure provided for under this Act, any other Act of Parliament or a collective agreement; or\n(b) the matter is otherwise an abuse of process.\n(9.‍1) [Notice] If the Head is of the opinion that the conditions described in paragraph (9)‍(a) or (b) are met, the Head shall inform the employer and the employee in writing, as soon as feasible, that the Head will not investigate.\n(9.2) [Combining investigations — harassment and violence] The Head may combine an investigation into a complaint relating to an occurrence of harassment and violence with an ongoing investigation relating to the same employer and involving substantially the same issues and, in that case, the Head may issue a single decision.\n(10) [Duty and power of Head] On completion of the investigation, the Head\n(a) may issue directions to an employer or employee under subsection 145(1);\n(b) may, if in the Head’s opinion it is appropriate, recommend that the employee and employer resolve the matter between themselves; or\n(c) shall, if the Head concludes that a danger exists as described in subsection 128(1), issue directions under subsection 145(2).\n(11) [Interpretation] For greater certainty, nothing in this section limits the Head’s authority under section 145.\n(12) [Former employees] A former employee may, within the prescribed time, make a complaint under subsection (1) relating to an occurrence of harassment and violence in the work place, in which case this Part applies to the former employee and to the employer as if the former employee were an employee, to the extent necessary to finally dispose of the complaint.\n(13) [Extension] On application by a former employee, the Head may, in the prescribed circumstances, extend the time period referred to in subsection (12).",
+    "history": "2000, c. 20, s. 10; 2013, c. 40, s. 180; 2018, c. 22, s. 5; 2018, c. 27, s. 540; 2018, c. 27, s. 623; 2024, c. 17, s. 241",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 127.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-127.1.html"
+  },
+  {
+    "id": "L-2-s128",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "128",
+    "marginal_note": "Refusal to work if danger",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Internal Complaint Resolution Process",
+    "text": "128\n(1) Subject to this section, an employee may refuse to use or operate a machine or thing, to work in a place or to perform an activity, if the employee while at work has reasonable cause to believe that\n(a) the use or operation of the machine or thing constitutes a danger to the employee or to another employee;\n(b) a condition exists in the place that constitutes a danger to the employee; or\n(c) the performance of the activity constitutes a danger to the employee or to another employee.\n(2) [No refusal permitted in certain dangerous circumstances] An employee may not, under this section, refuse to use or operate a machine or thing, to work in a place or to perform an activity if\n(a) the refusal puts the life, health or safety of another person directly in danger; or\n(b) the danger referred to in subsection (1) is a normal condition of employment.\n(3) [Employees on ships and aircraft] If an employee on a ship or an aircraft that is in operation has reasonable cause to believe that\n(a) the use or operation of a machine or thing on the ship or aircraft constitutes a danger to the employee or to another employee,\n(b) a condition exists in a place on the ship or aircraft that constitutes a danger to the employee, or\n(c) the performance of an activity on the ship or aircraft by the employee constitutes a danger to the employee or to another employee,\nthe employee shall immediately notify the person in charge of the ship or aircraft of the circumstances of the danger and the person in charge shall, as soon as is practicable after having been so notified, having regard to the safe operation of the ship or aircraft, decide whether the employee may discontinue the use or operation of the machine or thing or cease working in that place or performing that activity and shall inform the employee accordingly.\n(4) [No refusal permitted in certain cases] An employee who, under subsection (3), is informed that the employee may not discontinue the use or operation of a machine or thing or cease to work in a place or perform an activity shall not, while the ship or aircraft on which the employee is employed is in operation, refuse under this section to use or operate the machine or thing, work in that place or perform that activity.\n(5) [When ship or aircraft in operation] For the purposes of subsections (3) and (4),\n(a) a ship is in operation from the time it casts off from a wharf in a Canadian or foreign port until it is next secured alongside a wharf in Canada; and\n(b) an aircraft is in operation from the time it first moves under its own power for the purpose of taking off from a Canadian or foreign place of departure until it comes to rest at the end of its flight to its first destination in Canada.\n(6) [Report to employer] An employee who refuses to use or operate a machine or thing, work in a place or perform an activity under subsection (1), or who is prevented from acting in accordance with that subsection by subsection (4), shall report the circumstances of the matter to the employer without delay.\n(7) [Select a remedy] Where an employee makes a report under subsection (6), the employee, if there is a collective agreement in place that provides for a redress mechanism in circumstances described in this section, shall inform the employer, in the prescribed manner and time if any is prescribed, whether the employee intends to exercise recourse under the agreement or this section. The selection of recourse is irrevocable unless the employer and employee agree otherwise.\n(7.1) [Investigation by employer] The employer shall, immediately after being informed of a refusal under subsection (6), investigate the matter in the presence of the employee who reported it. Immediately after concluding the investigation, the employer shall prepare a written report setting out the results of the investigation.\n(8) [Employer to take immediate action] If, following its investigation, the employer agrees that a danger exists, the employer shall take immediate action to protect employees from the danger. The employer shall inform the work place committee or the health and safety representative of the matter and the action taken to resolve it.\n(9) [Continued refusal] If the matter is not resolved under subsection (8), the employee may, if otherwise entitled to under this section, continue the refusal and the employee shall without delay report the circumstances of the matter to the employer and to the work place committee or the health and safety representative.\n(10) [Investigation of continued refusal] If the work place committee receives a report under subsection (9), it shall designate, to investigate the matter immediately in the presence of the employee who reported it, two members of the committee, namely, one employee member from those chosen under paragraph 135.1(1)(b) and one employer member who is not from those chosen under that paragraph. If the health and safety representative receives a report under subsection (9), they shall immediately investigate the matter in the presence of the employee who reported it and a person who is designated by the employer.\n(10.1) [Report] Immediately after concluding the investigation, the members of the work place committee designated under subsection (10) or the health and safety representative shall provide a written report to the employer that sets out the results of the investigation and their recommendations, if any.\n(10.2) [Additional information] After receiving a report under subsection (10.1) or under this subsection, the employer may provide the members of the work place committee or the health and safety representative with additional information and request that they reconsider their report taking into consideration that additional information. If the work place committee members or the health and safety representative considers it appropriate, they may provide a revised report to the employer.\n(11) [If more than one report] If more than one employee has made a report of a similar nature, those employees may designate one employee from among themselves to be present at the investigation.\n(12) [Absence of employee] The employer, the members of a work place committee or the health and safety representative may proceed with their investigation in the absence of the employee who reported the matter if that employee or a person designated under subsection (11) chooses not to be present.\n(13) [Decision of employer] After receiving a report under subsection (10.1) or (10.2) and taking into account any recommendations in it, the employer, if it does not intend to provide additional information under subsection (10.2), shall make one of the following decisions:\n(a) agree that a danger exists;\n(b) agree that a danger exists but consider that the circumstances provided for in paragraph (2)(a) or (b) apply;\n(c) determine that a danger does not exist.\n(14) [Decision — paragraph (13)(a)] If the employer agrees that a danger exists under paragraph (13)(a), the employer shall take immediate action to protect employees from the danger. The employer shall inform the work place committee or the health and safety representative of the matter and the action taken to resolve it.\n(15) [Decision — paragraph (13)(b) or (c)] If the employer makes a decision under paragraph (13)(b) or (c), the employer shall notify the employee in writing. If the employee disagrees with the employer’s decision, the employee is entitled to continue the refusal, subject to subsections 129(1.2), (1.3), (6) and (7).\n(16) [Information to Head] If the employee continues the refusal under subsection (15), the employer shall immediately inform the Head and the work place committee or the health and safety representative of its decision and the continued refusal. The employer shall also provide a copy of the report on the matter prepared under subsection (7.1) to the Head along with a copy of any report referred to in subsection (10.1) or (10.2).",
+    "history": "R.S., 1985, c. L-2, s. 128; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2013, c. 40, s. 181; 2018, c. 27, s. 541",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-128.html"
+  },
+  {
+    "id": "L-2-s128.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "128.1",
+    "marginal_note": "Employees on shift during work stoppage",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Internal Complaint Resolution Process",
+    "text": "128.1\n(1) Unless otherwise provided in a collective agreement or other agreement, employees who are affected by a stoppage of work arising from the application of section 127.1, 128 or 129 or subsection 145(2) are deemed, for the purpose of calculating wages and benefits, to be at work during the stoppage until work resumes or until the end of the scheduled work period or shift, whichever period is shorter.\n(2) [Employees on next shift] Unless otherwise provided in a collective agreement or other agreement, employees who are due to work on a scheduled work period or shift after a shift during which there has been a stoppage of work arising from the application of section 127.1, 128 or 129 or subsection 145(2) are deemed, for the purpose of calculating wages and benefits, to be at work during their work period or shift, unless they have been given at least one hour’s notice not to attend work.\n(3) [Alternative work] An employer may assign reasonable alternative work to employees who are deemed under subsection (1) or (2) to be at work.\n(4) [Repayment] Unless otherwise provided in a collective agreement or other agreement, employees who are paid wages or benefits under subsection (1) or (2) may be required by the employer to repay those wages and benefits if it is determined, after all avenues of redress have been exhausted by the employee who exercised rights under section 128 or 129, that the employee exercised those rights knowing that no circumstances existed that would warrant it.",
+    "history": "2000, c. 20, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 128.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-128.1.html"
+  },
+  {
+    "id": "L-2-s129",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "129",
+    "marginal_note": "Head’s investigation",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Internal Complaint Resolution Process",
+    "text": "129\n(1) If the Head is informed of the employer’s decision and the continued refusal under subsection 128(16), the Head shall investigate the matter unless the Head is of the opinion that\n(a) the matter is one that could more appropriately be dealt with, initially or completely, by means of a procedure provided for under Part I or III or under another Act of Parliament;\n(b) the matter is trivial, frivolous or vexatious; or\n(c) the continued refusal by the employee under 128(15) is in bad faith.\n(1.1) [Notices of decision not to investigate] If the Head does not proceed with an investigation, the Head shall inform the employer and the employee in writing, as soon as feasible, of that decision. The employer shall then inform in writing, as the case may be, the members of the work place committee who were designated under subsection 128(10) or the health and safety representative and the person who is designated by the employer under that subsection of the Head’s decision.\n(1.2) [Return to work] On being informed of the Head’s decision not to proceed with an investigation, the employee is no longer entitled to continue their refusal under subsection 128(15).\n(1.3) [Refusal of work during investigation] If the Head proceeds with an investigation, the employee may continue to refuse, for the duration of the investigation, to use or operate the machine or thing, to work in the place or to perform the activity that may constitute a danger.\n(1.4) [Persons present during the investigation] If the Head proceeds with an investigation, the Head may do so in the presence of the employer, the employee and one other person who is\n(a) an employee member of the work place committee;\n(b) the health and safety representative; or\n(c) if a person mentioned in paragraph (a) or (b) is not available, another employee from the work place who is designated by the employee.\n(2) [Employees’ representative if more than one employee] If the investigation involves more than one employee, those employees may designate one employee from among themselves to be present at the investigation.\n(3) [Absence of any person] The Head may proceed with an investigation in the absence of any person mentioned in subsection (1.4) or (2) if that person chooses not to be present.\n(3.1) [Precedent] During the Head’s investigation, the Head shall verify if there are previous or ongoing investigations in relation to the same employer that involve substantially the same issues and may\n(a) if there was a previous investigation, rely on the findings of that investigation to decide whether a danger exists; or\n(b) if there is an ongoing investigation, combine that investigation with the investigation the Head is conducting and issue a single decision.\n(4) [Decision of Head] The Head shall, on completion of an investigation made under subsection (1), make one of the decisions referred to in paragraphs 128(13)(a) to (c) and shall immediately give written notification of the decision to the employer and the employee.\n(5) [Continuation of work] If the employee has exercised their right under subsection (1.3), the employer may, during the investigation and until the Head has issued a decision, require that the employee concerned remain at a safe location near the place in respect of which the investigation is being made or assign the employee reasonable alternative work, and shall not assign any other employee to use or operate the machine or thing, work in that place or perform the activity referred to in subsection (1) unless\n(a) the other employee is qualified for the work;\n(b) the other employee has been advised of the refusal of the employee concerned and of the reasons for the refusal; and\n(c) the employer is satisfied on reasonable grounds that the other employee will not be put in danger.\n(6) [Directions by Head] If the Head makes a decision referred to in paragraph 128(13)(a), the Head shall issue the directions under subsection 145(2) that the Head considers appropriate, and an employee may continue to refuse to use or operate the machine or thing, work in that place or perform that activity until the directions are complied with or until they are varied or rescinded under this Part.\n(7) [Appeal] If the Head makes a decision referred to in paragraph 128(13)(b) or (c), the employee is not entitled under section 128 or this section to continue to refuse to use or operate the machine or thing, work in that place or perform that activity, but the employee, or a person designated by the employee for the purpose, may appeal the decision, in writing, to the Board within 10 days after receiving notice of the decision.",
+    "history": "R.S., 1985, c. L-2, s. 129; R.S., 1985, c. 9 (1st Supp.), s. 4; 1993, c. 42, s. 7(F); 2000, c. 20, s. 10; 2013, c. 40, s. 182; 2017, c. 20, s. 341; 2018, c. 27, s. 542",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-129.html"
+  },
+  {
+    "id": "L-2-s130",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "130",
+    "marginal_note": "When collective agreement exists",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Internal Complaint Resolution Process",
+    "text": "130 The Head may, on the joint application of the parties to a collective agreement, if the Head is satisfied that the agreement contains provisions that are at least as effective as those under sections 128 and 129 in protecting the employees to whom the agreement relates from danger to their health or safety, exclude the employees from the application of those sections for the period during which the agreement remains in force.",
+    "history": "R.S., 1985, c. L-2, s. 130; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2018, c. 27, s. 543",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-130.html"
+  },
+  {
+    "id": "L-2-s131",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "131",
+    "marginal_note": "Compensation under other laws not precluded",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Internal Complaint Resolution Process",
+    "text": "131 The fact that an employer or employee has complied with or failed to comply with any of the provisions of this Part may not be construed as affecting any right of an employee to compensation under any statute relating to compensation for employment injury or illness, or as affecting any liability or obligation of any employer or employee under any such statute.",
+    "history": "R.S., 1985, c. L-2, s. 131; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-131.html"
+  },
+  {
+    "id": "L-2-s132",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "132",
+    "marginal_note": "Cease to perform job",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Pregnant and Nursing Employees",
+    "text": "132\n(1) In addition to the rights conferred by section 128 and subject to this section, an employee who is pregnant or nursing may cease to perform her job if she believes that, by reason of the pregnancy or nursing, continuing any of her current job functions may pose a risk to her health or to that of the foetus or child. On being informed of the cessation, the employer, with the consent of the employee, shall notify the work place committee or the health and safety representative.\n(2) [Consult health care practitioner] The employee must consult with a health care practitioner, as defined in section 166, of her choice as soon as possible to establish whether continuing any of her current job functions poses a risk to her health or to that of the foetus or child.\n(3) [Provision no longer applicable] Without prejudice to any other right conferred by this Act, by a collective agreement or other agreement or by any terms and conditions of employment, once the health care practitioner has established whether there is a risk as described in subsection (1), the employee may no longer cease to perform her job under subsection (1).\n(4) [Employer may reassign] For the period during which the employee does not perform her job under subsection (1), the employer may, in consultation with the employee, reassign her to another job that would not pose a risk to her health or to that of the foetus or child.\n(5) [Status of employee] The employee, whether or not she has been reassigned to another job, is deemed to continue to hold the job that she held at the time she ceased to perform her job functions and shall continue to receive the wages and benefits that are attached to that job for the period during which she does not perform the job.",
+    "history": "R.S., 1985, c. L-2, s. 132; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2018, c. 27, s. 441",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-132.html"
+  },
+  {
+    "id": "L-2-s133",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "133",
+    "marginal_note": "Complaint to Board",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Complaints when Action against Employees",
+    "text": "133\n(1) An employee, or a person designated by the employee for the purpose, who alleges that an employer has taken action against the employee in contravention of section 147 may, subject to subsection (3), make a complaint in writing to the Board of the alleged contravention.\n(2) [Time for making complaint] The complaint shall be made to the Board not later than ninety days after the date on which the complainant knew, or in the Board’s opinion ought to have known, of the action or circumstances giving rise to the complaint.\n(3) [Restriction] A complaint in respect of the exercise of a right under section 128 or 129 may not be made unless the employee has complied with subsection 128(6) or the Head has received the reports referred to in subsection 128(16), as the case may be, in relation to the matter that is the subject-matter of the complaint.\n(4) [Exclusion of arbitration] Notwithstanding any law or agreement to the contrary, a complaint made under this section may not be referred by an employee to arbitration or adjudication.\n(5) [Duty and power of Board] On receipt of a complaint made under this section, the Board may assist the parties to the complaint to settle the complaint and shall, if it decides not to so assist the parties or the complaint is not settled within a period considered by the Board to be reasonable in the circumstances, hear and determine the complaint.\n(6) [Burden of proof] A complaint made under this section in respect of the exercise of a right under section 128 or 129 is itself evidence that the contravention actually occurred and, if a party to the complaint proceedings alleges that the contravention did not occur, the burden of proof is on that party.",
+    "history": "R.S., 1985, c. L-2, s. 133; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2013, c. 40, s. 183; 2018, c. 27, s. 544",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-133.html"
+  },
+  {
+    "id": "L-2-s134",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "134",
+    "marginal_note": "Board orders",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Complaints when Action against Employees",
+    "text": "134\n(1) If, under subsection 133(5), the Board determines that an employer has contravened section 147, the Board may, by order, require the employer to cease contravening that section and may, if applicable, by order, require the employer to\n(a) permit any employee who has been affected by the contravention to return to the duties of their employment;\n(b) reinstate any former employee affected by the contravention;\n(c) pay to any employee or former employee affected by the contravention compensation not exceeding the sum that, in the Board’s opinion, is equivalent to the remuneration that would, but for the contravention, have been paid by the employer to the employee or former employee; and\n(d) rescind any disciplinary action taken in respect of, and pay compensation to any employee affected by, the contravention, not exceeding the sum that, in the Board’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer.\n(2) [Enforcement of orders] Any person affected by an order of the Board under subsection (1), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons.\n(3) [Registration] On filing in the Federal Court under subsection (2), an order of the Board shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken in respect of it, as if the order were a judgment obtained in that Court.",
+    "history": "R.S., 1985, c. L-2, s. 134; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2017, c. 20, s. 342; 2018, c. 27, s. 545",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-134.html"
+  },
+  {
+    "id": "L-2-s134.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "134.1",
+    "marginal_note": "Establishment mandatory",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Policy Health and Safety Committees",
+    "text": "134.1\n(1) For the purposes of addressing health and safety matters that apply to the work, undertaking or business of an employer, every employer who normally employs directly three hundred or more employees shall establish a policy health and safety committee and, subject to section 135.1, select and appoint its members.\n(2) [Exception] An employer who normally employs directly more than twenty but fewer than three hundred employees may also establish a policy committee.\n(3) [More than one committee] An employer may establish more than one policy committee with the agreement of\n(a) the trade union, if any, representing the employees; and\n(b) the employees, in the case of employees not represented by a trade union.\n(4) [Duties of policy committee] A policy committee\n(a) shall participate in the development of health and safety policies and programs;\n(b) shall consider and expeditiously dispose of matters concerning health and safety raised by members of the committee or referred to it by a work place committee or a health and safety representative;\n(c) shall participate in the development and monitoring of a program for the prevention of hazards in the work place that also provides for the education of employees in health and safety matters;\n(d) shall participate to the extent that it considers necessary in inquiries, investigations, studies and inspections pertaining to occupational health and safety;\n(e) shall participate in the development and monitoring of a program for the provision of personal protective equipment, clothing, devices or materials;\n(f) shall cooperate with the Head;\n(g) shall monitor data on work accidents, injuries and health hazards; and\n(h) shall participate in the planning of the implementation and in the implementation of changes that might affect occupational health and safety, including work processes and procedures.\n(4.1) [Investigation — harassment and violence] Despite paragraph (4)(d), a policy committee shall not participate in an investigation, other than an investigation under section 128 or 129, relating to an occurrence of harassment and violence in the work place.\n(5) [Information] A policy committee may request from an employer any information that the committee considers necessary to identify existing or potential hazards with respect to materials, processes, equipment or activities in any of the employer’s work places.\n(6) [Access] A policy committee shall have full access to all of the government and employer reports, studies and tests relating to the health and safety of employees in the work place, or to the parts of those reports, studies and tests that relate to the health and safety of employees, but shall not have access to the medical records of any person except with the person’s consent.\n(7) [Meetings of committee] A policy committee shall meet during regular working hours at least quarterly and, if other meetings are required as a result of an emergency or other special circumstances, the committee shall meet as required during regular working hours or outside those hours.",
+    "history": "2000, c. 20, s. 10; 2013, c. 40, s. 184; 2018, c. 22, s. 6; 2018, c. 27, s. 546",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 134.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-134.1.html"
+  },
+  {
+    "id": "L-2-s135",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "135",
+    "marginal_note": "Establishment mandatory",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Work Place Health and Safety Committees",
+    "text": "135\n(1) For the purposes of addressing health and safety matters that apply to individual work places, and subject to this section, every employer shall, for each work place controlled by the employer at which twenty or more employees are normally employed, establish a work place health and safety committee and, subject to section 135.1, select and appoint its members.\n(2) [Exception] An employer is not required to establish a committee under subsection (1) for a work place that is on board a ship in respect of employees whose base is the ship.\n(3) [Repealed, 2018, c. 22, s. 7]\n(4) [Repealed, 2018, c. 22, s. 7]\n(5) [Repealed, 2018, c. 22, s. 7]\n(6) [Exemption if agreement] If, under a collective agreement or any other agreement between an employer and the employer’s employees, a committee of persons has been appointed and the committee has, in the opinion of the Head, a responsibility for matters relating to health and safety in the work place to such an extent that a work place committee established under subsection (1) for that work place would not be necessary,\n(a) at an employer’s request, the Head may, in writing, exempt the employer from the requirements of subsection (1) in respect of that work place;\n(b) the committee of persons that has been appointed for the work place has, in addition to any rights, functions, powers, privileges and obligations under the agreement, the same rights, functions, powers, privileges and obligations as a work place committee under this Part; and\n(c) the committee of persons so appointed is, for the purposes of this Part, deemed to be a work place committee established under subsection (1) and all rights and obligations of employers and employees under this Part and the provisions of this Part respecting a work place committee apply, with any modifications that the circumstances require, to the committee of persons so appointed.\n(6.1) [Posting of request] A request for an exemption must be posted in a conspicuous place or places where it is likely to come to the attention of employees, and be kept posted until the employees are informed of the Head’s decision in respect of the request.\n(7) [Duties of committee] A work place committee, in respect of the work place for which it is established,\n(a) shall consider and expeditiously dispose of complaints relating to the health and safety of employees;\n(b) shall participate in the implementation and monitoring of the program referred to in paragraph 134.1(4)(c);\n(c) where the program referred to in paragraph 134.1(4)(c) does not cover certain hazards unique to the work place, shall participate in the development, implementation and monitoring of a program for the prevention of those hazards that also provides for the education of employees in health and safety matters related to those hazards;\n(d) where there is no policy committee, shall participate in the development, implementation and monitoring of a program for the prevention of hazards in the work place that also provides for the education of employees in health and safety matters related to those hazards;\n(e) shall participate in all of the inquiries, investigations, studies and inspections pertaining to the health and safety of employees, including any consultations that may be necessary with persons who are professionally or technically qualified to advise the committee on those matters;\n(f) shall participate in the implementation and monitoring of a program for the provision of personal protective equipment, clothing, devices or materials and, where there is no policy committee, shall participate in the development of the program;\n(g) shall ensure that adequate records are maintained on work accidents, injuries and health hazards relating to the health and safety of employees and regularly monitor data relating to those accidents, injuries and hazards;\n(h) shall cooperate with the Head;\n(i) shall participate in the implementation of changes that might affect occupational health and safety, including work processes and procedures and, where there is no policy committee, shall participate in the planning of the implementation of those changes;\n(j) shall assist the employer in investigating and assessing the exposure of employees to hazardous substances;\n(k) shall inspect each month all or part of the work place, so that every part of the work place is inspected at least once each year; and\n(l) where there is no policy committee, shall participate in the development of health and safety policies and programs.\n(7.1) [Investigation — harassment and violence] Despite paragraph (7)(e), a work place committee shall not participate in an investigation, other than an investigation under section 128 or 129, relating to an occurrence of harassment and violence in the work place.\n(8) [Information] A work place committee, in respect of the work place for which it is established, may request from an employer any information that the committee considers necessary to identify existing or potential hazards with respect to materials, processes, equipment or activities.\n(9) [Access] A work place committee, in respect of the work place for which it is established, shall have full access to all of the government and employer reports, studies and tests relating to the health and safety of the employees, or to the parts of those reports, studies and tests that relate to the health and safety of employees, but shall not have access to the medical records of any person except with the person’s consent.\n(10) [Meetings of committee] A work place committee shall meet during regular working hours at least nine times a year at regular intervals and, if other meetings are required as a result of an emergency or other special circumstances, the committee shall meet as required during regular working hours or outside those hours.",
+    "history": "R.S., 1985, c. L-2, s. 135; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 26 (4th Supp.), s. 2; 1993, c. 42, s. 8(F); 2000, c. 20, s. 10; 2013, c. 40, s. 185; 2018, c. 22, s. 7; 2018, c. 27, s. 547; 2018, c. 27, s. 623",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-135.html"
+  },
+  {
+    "id": "L-2-s135.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "135.1",
+    "marginal_note": "Appointment of members",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Provisions Common to Policy Committees and Work Place Committees",
+    "text": "135.1\n(1) Subject to this section, a policy committee or a work place committee shall consist of at least two persons and at least half of the members shall be employees who\n(a) do not exercise managerial functions; and\n(b) subject to any regulations made under subsection 135.2(1), have been selected by\n(i) the employees, if the employees are not represented by a trade union, or\n(ii) the trade union representing employees, in consultation with any employees who are not so represented.\n(2) [Exception — policy committee] Despite subsection (1) and if provided in a collective agreement or other agreement, the members of a policy committee may include persons who are not employees.\n(3) [Exception — work place committee] If there is no policy committee, a work place committee may, when dealing with an issue that would have come within the responsibilities of a policy committee, select two additional members. Unless otherwise provided in a collective agreement or other agreement, one of the additional members shall be an employee who meets the criteria set out in paragraphs (1)(a) and (b).\n(4) [Notification] If a trade union fails to select a person under subparagraph (1)(b)(ii), the Head may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union’s national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with that subparagraph.\n(5) [Failure to select] If no person is selected under paragraph (1)(b), the employer shall perform the functions of the committee until a person is selected and the committee is established.\n(6) [Alternate members] The employer and employees may select alternate members to serve as replacements for members selected by them who are unable to perform their functions. Alternate members for employee members shall meet the criteria set out in paragraphs (1)(a) and (b).\n(7) [Chairpersons] A committee shall have two chairpersons selected from among the committee members. One of the chairpersons shall be selected by the employee members and the other shall be selected by the employer members.\n(8) [Chairpersons to assign functions] The chairpersons of a committee shall jointly designate members of the committee to perform the functions of the committee under this Part as follows:\n(a) if two or more members are designated, at least half of the members shall be employee members; or\n(b) if one member is designated, the member shall be an employee member.\n(9) [Records] A committee shall ensure that accurate records are kept of all of the matters that come before it and that minutes are kept of its meetings. The committee shall make the minutes and records available to the Head at the Head’s request.\n(10) [Time required for duties] The members of a committee are entitled to take the time required, during their regular working hours,\n(a) to attend meetings or to perform any of their other functions; and\n(b) for the purposes of preparation and travel, as authorized by both chairpersons of the committee.\n(11) [Payment of wages] A committee member shall be compensated by the employer for the functions described in paragraphs (10)(a) and (b), whether performed during or outside the member’s regular working hours, at the member’s regular rate of pay or premium rate of pay, as specified in the collective agreement or, if there is no collective agreement, in accordance with the employer’s policy.\n(12) [Wages for alternate members] Subsections (10) and (11) apply to alternate members only while they are actually performing the functions of the committee member they are replacing.\n(13) [Limitation of liability] No person serving as a member of a committee is personally liable for anything done or omitted to be done by the person in good faith under the authority or purported authority of this Part.\n(14) [Committee may establish rules] Subject to subsections 134.1(7) and 135(10) and any regulations made under subsection 135.2(1), a committee shall establish its own rules of procedure in respect of the terms of office, not exceeding two years, of its members and the time, place and frequency of regular meetings of the committee and may establish any rules of procedure for its operation that it considers advisable.",
+    "history": "2000, c. 20, s. 10; 2013, c. 40, s. 186; 2018, c. 27, s. 548",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 135.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-135.1.html"
+  },
+  {
+    "id": "L-2-s135.11",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "135.11",
+    "marginal_note": "Information likely to reveal identity",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Provisions Common to Policy Committees and Work Place Committees",
+    "text": "135.11\n(1) Neither the Head nor an employer shall, without the person’s consent, provide, under this Part, a policy committee or a work place committee with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. Neither a policy committee nor a work place committee shall have access to that information without the person’s consent.\n(2) [Exception] Subsection (1) does not apply with respect to\n(a) information provided under section 128 or 129 or a direction or report relating to the application of those sections; or\n(b) a decision, reasons or a direction referred to in subsection 146.1(2).",
+    "history": "2018, c. 22, s. 8; 2018, c. 27, s. 623",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 135.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-135.11.html"
+  },
+  {
+    "id": "L-2-s135.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "135.2",
+    "marginal_note": "Regulations",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Provisions Common to Policy Committees and Work Place Committees",
+    "text": "135.2\n(1) The Governor in Council may make regulations\n(a) specifying the qualifications and terms of office of members of a committee;\n(b) specifying the time and place of regular meetings of a committee;\n(c) specifying the method of selecting employee members of a committee if employees are not represented by a trade union;\n(d) specifying the method of selecting the chairpersons of a committee and their terms of office;\n(e) establishing any rules of procedure for the operation of a committee that the Governor in Council considers advisable;\n(f) requiring copies of minutes of committee meetings to be provided by and to any persons that the Governor in Council may prescribe;\n(g) requiring a committee to submit an annual report of its activities, containing the prescribed information, to a specified person in the prescribed manner and within the prescribed time; and\n(h) specifying the manner in which a committee may exercise its powers and perform its functions.\n(2) [Regulation may be general or specific] A regulation made under subsection (1) may be made applicable generally to all committees or particularly to one or more committees or classes of committees.",
+    "history": "2000, c. 20, s. 10; 2018, c. 22, s. 9",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 135.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-135.2.html"
+  },
+  {
+    "id": "L-2-s136",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "136",
+    "marginal_note": "Appointment of health and safety representative",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Health and Safety Representatives",
+    "text": "136\n(1) Every employer shall, for each work place controlled by the employer at which fewer than twenty employees are normally employed or for which an employer is not required to establish a work place committee, appoint the person selected in accordance with subsection (2) as the health and safety representative for that work place.\n(2) [Selection of person to be appointed] The health and safety representative for a work place shall be selected as follows:\n(a) the employees at the work place who do not exercise managerial functions shall select from among those employees the person to be appointed; or\n(b) if those employees are represented by a trade union, the trade union shall select the person to be appointed, in consultation with any employees who are not so represented, and subject to any regulations made under subsection (11).\nThe employees or the trade union shall advise the employer in writing of the name of the person so selected.\n(3) [Notification] If a trade union fails to select a person under subsection (2), the Head may so notify in writing the local branch of the trade union. The Head shall send a copy of the notification to the trade union’s national or international headquarters and to the employer.\n(4) [Failure to select a representative] The employer shall perform the functions of the health and safety representative until a person is selected under subsection (2).\n(5) [Duties of representative] A health and safety representative, in respect of the work place for which the representative is appointed,\n(a) shall consider and expeditiously dispose of complaints relating to the health and safety of employees;\n(b) shall ensure that adequate records are maintained pertaining to work accidents, injuries, health hazards and the disposition of complaints related to the health and safety of employees and regularly monitor data relating to those accidents, injuries, hazards and complaints;\n(c) shall meet with the employer as necessary to address health and safety matters;\n(d) shall participate in the implementation and monitoring of the program referred to in paragraph 134.1(4)(c);\n(e) where the program referred to in paragraph 134.1(4)(c) does not cover certain hazards unique to that work place, shall participate in the development, implementation and monitoring of a program for the prevention of those hazards that also provides for the education of employees in health and safety matters related to those hazards;\n(f) where there is no policy committee, shall participate in the development, implementation and monitoring of a program for the prevention of hazards in the work place that also provides for the education of employees in health and safety matters;\n(g) shall participate in all of the inquiries, investigations, studies and inspections pertaining to the health and safety of employees, including any consultations that may be necessary with persons who are professionally or technically qualified to advise the representative on those matters;\n(h) shall cooperate with the Head;\n(i) shall participate in the implementation of changes that may affect occupational health and safety, including work processes and procedures and, where there is no policy committee, shall participate in the planning of the implementation of those changes;\n(j) shall inspect each month all or part of the work place, so that every part of the work place is inspected at least once each year;\n(k) shall participate in the development of health and safety policies and programs;\n(l) shall assist the employer in investigating and assessing the exposure of employees to hazardous substances; and\n(m) shall participate in the implementation and monitoring of a program for the provision of personal protective equipment, clothing, devices or materials and, where there is no policy committee, shall participate in the development of the program.\n(5.1) [Investigation — harassment and violence] Despite paragraph (5)(g), a health and safety representative shall not participate in an investigation, other than an investigation under section 128 or 129, relating to an occurrence of harassment and violence in the work place.\n(6) [Information] A health and safety representative, in respect of the work place for which the representative is appointed, may request from an employer any information that the representative considers necessary to identify existing or potential hazards with respect to materials, processes, equipment or activities.\n(7) [Access] A health and safety representative, in respect of the work place for which the representative is appointed, shall have full access to all of the government and employer reports, studies and tests relating to the health and safety of employees, or to the parts of those reports, studies and tests that relate to the health and safety of employees, but shall not have access to the medical records of any person except with the person’s consent.\n(8) [Time required for duties] A health and safety representative is entitled to take the time required, during their regular working hours,\n(a) to perform any of the representative’s functions; and\n(b) for the purposes of preparation and travel, as authorized by both chairpersons of the policy committee or, if there is no policy committee, as authorized by the employer.\n(9) [Payment of wages] A health and safety representative shall be compensated by the employer for the functions described in paragraphs (8)(a) and (b), whether performed during or outside the representative’s regular working hours, at the representative’s regular rate of pay or premium rate of pay, as specified in the collective agreement or, if there is no collective agreement, in accordance with the employer’s policy.\n(10) [Limitation of liability] No health and safety representative is personally liable for anything done or omitted to be done by the representative in good faith under the authority or purported authority of this section.\n(11) [Regulations] The Governor in Council may make regulations specifying\n(a) the qualifications and term of office of a health and safety representative;\n(b) the method of selecting a health and safety representative if employees are not represented by a trade union; and\n(c) the manner in which a health and safety representative may exercise their powers and perform their functions.",
+    "history": "R.S., 1985, c. L-2, s. 136; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2013, c. 40, s. 187; 2018, c. 22, s. 10; 2018, c. 27, s. 549",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-136.html"
+  },
+  {
+    "id": "L-2-s136.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "136.1",
+    "marginal_note": "Information likely to reveal identity",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Health and Safety Representatives",
+    "text": "136.1\n(1) Neither the Head nor an employer shall, without the person’s consent, provide, under this Part, a health and safety representative with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. A health and safety representative shall not have access to that information without the person’s consent.\n(2) [Exception] Subsection (1) does not apply with respect to\n(a) information provided under section 128 or 129 or a direction or report relating to the application of those sections; or\n(b) a decision, reasons or a direction referred to in subsection 146.1(2).",
+    "history": "2018, c. 22, s. 11; 2018, c. 27, s. 623",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 136.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-136.1.html"
+  },
+  {
+    "id": "L-2-s137",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "137",
+    "marginal_note": "Committees or representatives — specified work places",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Health and Safety Representatives",
+    "text": "137 Despite sections 135 and 136, if an employer controls more than one work place or the size or nature of the operations of the employer or those of the work place precludes the effective functioning of a single work place committee or health and safety representative, as the case may be, for those work places, the employer shall, subject to the approval or in accordance with the direction of the Head, establish or appoint in accordance with section 135 or 136, as the case may be, a work place committee or health and safety representative for the work places that are specified in the approval or direction.",
+    "history": "R.S., 1985, c. L-2, s. 137; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 10; 2013, c. 40, s. 188; 2018, c. 27, s. 550",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-137.html"
+  },
+  {
+    "id": "L-2-s137.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "137.1",
+    "marginal_note": "Establishment of Commission",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Coal Mining Safety Commission",
+    "text": "137.1\n(1) There is hereby established a Coal Mining Safety Commission, in this section referred to as the “Commission” consisting of, subject to subsection (2.1), not more than five members to be appointed by the Minister to hold office during pleasure.\n(2) [Members of Commission] One member of the Commission shall be designated chairperson of the Commission by the Minister and the others shall be equally representative of the non-supervisory employees employed in coal mines and of the employers of those employees.\n(2.1) [Alternate chairperson] The Minister may appoint, by order, and under the terms and conditions specified in the order, any person as an alternate chairperson to act in the absence or incapacity of the chairperson. An alternate chairperson, while acting as chairperson, has all of the powers, duties and immunity of the chairperson.\n(3) [Selection and tenure] The manner of selection of the members of the Commission, other than the chairperson and an alternate chairperson, and the term of office of the members of the Commission shall be such as may be prescribed.\n(4) [Quorum] A quorum of the Commission consists of the chairperson or alternate chairperson, one member representative of non-supervisory employees and one member representative of employers.\n(5) [Ineligibility] No person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), is eligible to be appointed to the Commission or as alternate chairperson under subsection (2.1), or to be designated for the purposes of subsection 137.2(1) or (2).\n(6) [Remuneration] The members of the Commission, including an alternate chairperson, shall be paid the remuneration that may be fixed by the Governor in Council and, subject to the approval of the Treasury Board, any reasonable travel and living expenses that are incurred by them while performing their functions away from their ordinary place of residence.\n(7) [By-laws] The Commission may, subject to the approval of the Minister, make by-laws for the conduct of its activities.\n(8) [Staff and other assistance] The Minister may, at the request of the Commission, make available to the Commission such staff and other assistance as are necessary for the proper conduct of its activities.\n(9) [Annual report] The Commission shall, within sixty days following the end of each calendar year, submit a report to the Minister of its activities during the year.\n(10) [Immunity] No member of the Commission and no person designated by the Commission pursuant to subsection 137.2(1) or (2) is personally liable for anything done or omitted to be done in good faith under section 137.2.",
+    "history": "R.S., 1985, c. 26 (4th Supp.), s. 3; 1998, c. 26, s. 59(E); 2000, c. 20, s. 11; 2013, c. 40, s. 189; 2018, c. 27, s. 551",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 137.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-137.1.html"
+  },
+  {
+    "id": "L-2-s137.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "137.2",
+    "marginal_note": "Approval of plans, procedures",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Coal Mining Safety Commission",
+    "text": "137.2\n(1) The Commission or persons designated by the Commission for the purposes of this subsection may approve in writing, with or without modification, plans or procedures submitted in accordance with paragraph 125.3(1)(d).\n(2) [Approval of methods, machinery, equipment] On the application of an employer, the Commission or persons designated by the Commission for the purposes of this subsection may, if, in the opinion of the Commission or those persons, protection of the health and safety of employees would not thereby be diminished,\n(a) approve in writing the use by the employer in coal mines of mining methods, machinery or equipment in respect of which no prescribed safety standards are applicable; or\n(b) approve in writing, notwithstanding anything in this Part, the use by the employer in coal mines, for a specified time and subject to specified conditions, of any mining method, machinery or equipment that does not meet prescribed safety standards applicable in respect of it.\n(3) [Exemptions and substitutions] On the application of an employer, the Commission may, if in its opinion protection of the health and safety of employees would not thereby be diminished, by order,\n(a) exempt the employer from compliance with any provision of the regulations in the operation of coal mines controlled by the employer, subject to any conditions contained in the order; or\n(b) substitute for any provision of the regulations, so far as it applies to coal mines controlled by the employer, another provision having substantially the same purpose and effect.\n(4) [Recommendations for amendments] The Commission may make recommendations to the Minister for amending or revoking any provision of the regulations applicable to coal mines or for adding any provision thereto.",
+    "history": "R.S., 1985, c. 26 (4th Supp.), s. 3; 2000, c. 20, s. 12",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 137.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-137.2.html"
+  },
+  {
+    "id": "L-2-s138",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "138",
+    "marginal_note": "Special committees",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Administration",
+    "text": "138\n(1) The Minister may appoint committees of persons to assist or advise the Minister on any matter that the Minister considers advisable concerning occupational health and safety related to employment to which this Part applies.\n(1.1) [Remuneration and expenses] At the discretion of the Minister, persons appointed to those committees may be paid the remuneration that may be fixed by the Minister and, in accordance with any applicable Treasury Board directives, any reasonable travel and living expenses that are incurred by them while performing their functions away from their ordinary place of residence.\n(2) [Inquiries] The Minister may cause an inquiry to be made into and concerning occupational health and safety in any employment to which this Part applies and may appoint one or more persons to hold the inquiry.\n(3) [Powers on an inquiry] A person appointed pursuant to subsection (2) has all the powers of a person appointed as a commissioner under Part I of the Inquiries Act.\n(4) [Research] The Minister may undertake research into the cause of and the means of preventing employment injury and occupational illness and may, where the Minister deems it appropriate, undertake such research in cooperation with any department or agency of the Government of Canada or with any or all provinces or with any organization undertaking similar research.\n(5) [Publication of information] The Minister may publish the results of any research undertaken under subsection (4) and compile, prepare and disseminate data or information bearing on health or safety of employees obtained from that research or otherwise.\n(6) [Occupational safety and health programs] The Minister may undertake programs to reduce or prevent employment injury and occupational illness and may, where the Minister deems it appropriate, undertake those programs in cooperation with any department or agency of the Government of Canada or with any or all provinces or any organization undertaking similar programs.",
+    "history": "R.S., 1985, c. L-2, s. 138; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-138.html"
+  },
+  {
+    "id": "L-2-s139",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "139",
+    "marginal_note": "Medical surveillance and examination programs",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Administration",
+    "text": "139\n(1) The Minister may undertake medical surveillance and examination programs with respect to occupational health and safety and may, if the Minister considers it appropriate, undertake those programs in cooperation with any department or agency of the Government of Canada or with any or all of the provinces or any organization undertaking similar programs.\n(2) [Appointment of medical officers] The Minister may appoint any medical practitioner qualified in occupational medicine to undertake the medical surveillance and examination programs.",
+    "history": "R.S., 1985, c. L-2, s. 139; R.S., 1985, c. 9 (1st Supp.), s. 4; 1998, c. 26, ss. 59(E), 60(E); 2000, c. 20, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-139.html"
+  },
+  {
+    "id": "L-2-s139.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "139.1",
+    "marginal_note": "Annual report",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Administration",
+    "text": "139.1\n(1) The Minister shall prepare and publish an annual report that contains statistical data relating to harassment and violence in work places to which this Part applies. The report shall not contain any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence.\n(2) [Statistical data] The statistical data contained in the report shall include information that is categorized according to prohibited grounds of discrimination under the Canadian Human Rights Act.",
+    "history": "2018, c. 22, s. 11.1",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 139.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-139.1.html"
+  },
+  {
+    "id": "L-2-s139.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "139.2",
+    "marginal_note": "Five-year review",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Administration",
+    "text": "139.2\n(1) Five years after the day on which this section comes into force and every five years after that, the Minister shall commence a review of the provisions of this Part relating to harassment and violence. At the conclusion of the review, the Minister shall prepare a report on the review.\n(2) [Report to be tabled] The Minister shall cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the report is completed.",
+    "history": "2018, c. 22, s. 11.1",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 139.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-139.2.html"
+  },
+  {
+    "id": "L-2-s140",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "140",
+    "marginal_note": "Delegation",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Exercise of Powers in Relation to Health and Safety",
+    "text": "140\n(1) Subject to any terms and conditions specified by the Minister, the Minister may delegate to any qualified person or class of persons any of the powers, duties or functions the Minister is authorized to exercise or perform for the purposes of this Part.\n(1.1) [Delegation — Head] Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.\n(2) [Agreements — delegating provincial employees] Subject to subsection (3), the Minister may, with the approval of the Governor in Council, enter into an agreement with any province or any provincial body specifying the terms and conditions under which the Minister may delegate to a person employed by that province or provincial body the powers, duties or functions that the Minister or the Head is authorized to exercise or perform for the purposes of this Part.\n(3) [Exception] The powers, duties or functions provided for in section 130, subsections 137.‍1(1) to (2.‍1) and (7) to (9), 137.‍2(4), 138(1) to (2) and (4) to (6), 140(1) to (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.‍1(1), 157(3) and 159(2) shall not be the subject of an agreement under subsection (2).\n(4) [Certificate of authority] The Minister may provide any person to whom powers, duties or functions have been delegated under subsection (1), or under an agreement entered into under subsection (2), with a certificate of authority and, when exercising those powers or performing those duties or functions, that person shall show the certificate to any person who asks to see it.\n(4.1) [Certificate of authority — Head] The Head may provide any person to whom powers, duties or functions have been delegated under subsection (1.1), or under an agreement entered into under subsection (2), with a certificate of authority and, when exercising those powers or performing those duties or functions, that person shall show the certificate to any person who asks to see it.\n(5) [Limitation of liability] A person to whom powers, duties or functions have been delegated under subsection (1) or (1.1), or under an agreement entered into under subsection (2), is not personally liable for anything done or omitted to be done by them in good faith in the actual or purported exercise of those powers or performance of those duties or functions.\n(6) [Duty of Her Majesty] Despite subsection (5), and for greater certainty, Her Majesty in right of Canada is not relieved of any civil liability to which Her Majesty in right of Canada may otherwise be subject.",
+    "history": "R.S., 1985, c. L-2, s. 140; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 14; 2013, c. 40, s. 190; 2018, c. 22, s. 12; 2018, c. 27, s. 553; 2018, c. 27, s. 623",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-140.html"
+  },
+  {
+    "id": "L-2-s141",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "141",
+    "marginal_note": "Accessory powers",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Exercise of Powers in Relation to Health and Safety",
+    "text": "141\n(1) Subject to section 143.2, the Head may, in carrying out the Head’s duties and at any reasonable time, enter any work place controlled by an employer and, in respect of any work place, may\n(a) conduct examinations, tests, inquiries, investigations and inspections or direct the employer to conduct them;\n(b) take or remove for analysis, samples of any material or substance or any biological, chemical or physical agent;\n(c) be accompanied or assisted by any person and bring any equipment that the Head deems necessary to carry out the Head’s duties;\n(d) take or remove, for testing, material or equipment if there is no reasonable alternative to doing so;\n(e) take photographs and make sketches;\n(f) direct the employer to ensure that any place or thing specified by the Head not be disturbed for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing;\n(g) direct any person not to disturb any place or thing specified by the Head for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing;\n(h) direct the employer to produce documents and information relating to the health and safety of the employer’s employees or the safety of the work place and to permit the Head to examine and make copies of or take extracts from those documents and that information;\n(i) direct the employer or an employee to make or provide statements, in the form and manner that the Head may specify, respecting working conditions and material and equipment that affect the health or safety of employees;\n(j) direct the employer or an employee or a person designated by either of them to accompany the Head while the Head, is in the work place; and\n(k) meet with any person in private or, at the request of the person, in the presence of the person’s legal counsel or union representative.\n(2) [Directions whether or not in work place] The Head may issue a direction under subsection (1) whether or not the Head is in the work place at the time the direction is issued.\n(3) [Return of material and equipment] On request by the person from whom material or equipment was taken or removed for testing under paragraph (1)(d), the Head shall return that material or equipment to the person after testing is completed unless it is required for the purposes of a prosecution under this Part.\n(4) [Investigation of deaths] The Head shall investigate every death of an employee that occurred in the work place or while the employee was working, or that was the result of an injury that occurred in the work place or while the employee was working.\n(5) [Investigation of motor vehicle accidents] If the death results from a motor vehicle accident on a public road, as part of the investigation the Head shall obtain a copy of any police report as soon as possible after the accident.\n(6) [Report] Within 10 days after completing a written report on the findings of an inquiry or investigation, the Head shall provide the employer and the work place committee or the health and safety representative with a copy of the report.\n(7) to (9) [Repealed, 2013, c. 40, s. 191]",
+    "history": "R.S., 1985, c. L-2, s. 141; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 14; 2013, c. 40, s. 191; 2018, c. 27, s. 554",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-141.html"
+  },
+  {
+    "id": "L-2-s141.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "141.1",
+    "marginal_note": "Inspections",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Exercise of Powers in Relation to Health and Safety",
+    "text": "141.1\n(1) If the Head conducts an inspection of the work place at the work place, it shall be done in the presence of\n(a) an employee member and an employer member of the work place committee; or\n(b) the health and safety representative and a person designated by the employer.\n(2) [Inspection not to be delayed] The Head may proceed with an inspection in the absence of any person mentioned in subsection (1) if that person chooses not to be present.",
+    "history": "2000, c. 20, s. 14; 2013, c. 40, s. 192; 2018, c. 27, s. 555",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 141.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-141.1.html"
+  },
+  {
+    "id": "L-2-s142",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "142",
+    "marginal_note": "Duty to assist",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "General Matters",
+    "text": "142 The person in charge of a work place and every person employed at, or in connection with, a work place shall give all reasonable assistance to\n(a) the Head to enable him or her to exercise his or her powers or to perform his or her duties or functions under this Part;\n(a.1) an external adjudicator and a member of the Board to enable them to, in accordance with subsection 12.001(2) or 14(5), exercise or perform the powers, duties or functions conferred on the Board by this Part; and\n(b) every person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions.",
+    "history": "R.S., 1985, c. L-2, s. 142; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 14; 2013, c. 40, s. 193; 2017, c. 20, s. 343; 2018, c. 27, s. 556",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-142.html"
+  },
+  {
+    "id": "L-2-s143",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "143",
+    "marginal_note": "Obstruction and false statements",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "General Matters",
+    "text": "143 No person shall obstruct or hinder, or make a false or misleading statement either orally or in writing to\n(a) the Head in the exercise of his or her powers, or in the performance of his or her duties or functions, under this Part;\n(a.1) an external adjudicator or a member of the Board in the exercise or performance, in accordance with subsection 12.001(2) or 14(5), of the powers, duties or functions conferred on the Board by this Part; or\n(b) any person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions.",
+    "history": "R.S., 1985, c. L-2, s. 143; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 14; 2013, c. 40, s. 193; 2017, c. 20, s. 344; 2018, c. 27, s. 557",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-143.html"
+  },
+  {
+    "id": "L-2-s143.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "143.1",
+    "marginal_note": "Provision of information",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "General Matters",
+    "text": "143.1 No person shall prevent an employee from providing information to\n(a) the Head in the exercise of his or her powers, or in the performance of his or her duties or functions under this Part;\n(a.1) an external adjudicator or a member of the Board in the exercise or performance, in accordance with subsection 12.001(2) or 14(5), of the powers, duties or functions conferred on the Board by this Part; or\n(b) any person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions.",
+    "history": "2000, c. 20, s. 14; 2013, c. 40, s. 193; 2017, c. 20, s. 345; 2018, c. 27, s. 558",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 143.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-143.1.html"
+  },
+  {
+    "id": "L-2-s143.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "143.2",
+    "marginal_note": "Permission required for access to residence",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "General Matters",
+    "text": "143.2 No person who carries out a duty under this Part shall enter a work place that is situated in an employee’s residence without the employee’s permission.",
+    "history": "2000, c. 20, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 143.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-143.2.html"
+  },
+  {
+    "id": "L-2-s144",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "144",
+    "marginal_note": "Evidence in civil or administrative proceedings precluded",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "General Matters",
+    "text": "144\n(1) No person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), and no person who has accompanied or assisted that person in exercising those powers or performing those duties or functions may be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in exercising those powers or performing those duties or functions, except with the written permission of the Head, in which case subsection (5) does not apply to restrict the disclosure of the information.\n(1.1) [Evidence in civil or administrative proceedings precluded — Head] The Head shall not be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in the exercise of powers or the performance of duties or functions the Head is authorized to exercise or perform under this Part, except for those powers, duties or functions that shall not be the subject of an agreement entered into under subsection 140(2).\n(2) [Member of the Board] No person who has accompanied or assisted an external adjudicator or a member of the Board in the exercise, in accordance with subsection 12.001(2) or 14(5), of the powers, or in the performance of the duties or functions, conferred on the Board by this Part shall be required to give testimony in any proceeding with regard to information obtained in accompanying or assisting the external adjudicator or member.\n(3) [Non-disclosure of information] Subject to subsection (4), the Head, an external adjudicator or a member of the Board who is admitted to a work place under the powers conferred by section 141 — or a person who is admitted to a work place under the powers conferred by section 141 that are delegated to them under subsection 140(1.1) or under an agreement entered into under subsection 140(2) — and any person accompanying them, shall not disclose to any person any information obtained in the work place by the Head, external adjudicator or member or person with regard to any secret process or trade secret, except for the purposes of this Part or as required by law.\n(4) [Privileged information] All information that, under the Hazardous Materials Information Review Act, an employer is exempt from disclosing under this Act or the Hazardous Products Act and that is obtained in a work place under section 141 is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part.\n(5) [Information not to be published] No person shall, except for the purposes of this Part or for the purposes of a prosecution under this Part or unless the Head is satisfied that the publication or disclosure is in the interest of occupational health and safety or the public interest, publish or disclose any information obtained as a result of activities carried out under section 141.\n(5.01) [Factors Head may consider] Situations in which the Head may be so satisfied include, but are not limited to, situations in which the publication or disclosure is for the purposes of a coroner’s inquiry, the administration or enforcement of a federal or provincial law or the administration of a foreign law or international agreement.\n(5.1) [Personal information] If the information referred to in subsection (5) is information within the meaning of Part 4 of the Department of Employment and Social Development Act, the disclosure of that information is governed by Part 4 of that Act.\n(6) [Confidential communication] No person to whom information obtained under section 141 is communicated in confidence shall divulge the name of the informant to any person except for the purposes of this Part, and no such person is competent or compellable to divulge the name of the informant before any court or other tribunal.",
+    "history": "R.S., 1985, c. L-2, s. 144; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 24 (3rd Supp.), s. 6; 2000, c. 20, s. 14; 2005, c. 34, s. 62; 2013, c. 40, ss. 194, 236; 2014, c. 13, ss. 94, 120, c. 20, ss. 142, 160; 2017, c. 20, s. 346; 2018, c. 27, s. 559",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-144.html"
+  },
+  {
+    "id": "L-2-s145",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "145",
+    "marginal_note": "Direction to terminate contravention",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Special Safety Measures",
+    "text": "145\n(1) If the Head is of the opinion that a provision of this Part is being contravened or has recently been contravened, the Head may direct the employer or employee concerned, or both, to\n(a) terminate the contravention within the time that the officer may specify; and\n(b) take steps, as specified by the Head and within the time that the Head may specify, to ensure that the contravention does not continue or re-occur.\n(1.1) [Confirmation in writing] If the Head has issued a direction orally, the Head shall provide a written version of it\n(a) before the Head leaves the work place, if the Head was in the work place when the direction was issued; or\n(b) as soon as possible by mail, or by facsimile or other electronic means, in any other case.\n(2) [Dangerous situations — direction to employer] If the Head considers that the use or operation of a machine or thing, a condition in a place or the performance of an activity constitutes a danger to an employee while at work,\n(a) the Head shall notify the employer of the danger and issue directions in writing to the employer directing the employer, immediately or within the period that the Head specifies, to take measures to\n(i) correct the hazard or condition or alter the activity that constitutes the danger, or\n(ii) protect any person from the danger; and\n(b) the Head may, if the Head considers that the danger or the hazard, condition or activity that constitutes the danger cannot otherwise be corrected, altered or protected against immediately, issue a direction in writing to the employer directing that the place, machine, thing or activity in respect of which the direction is issued not be used, operated or performed, as the case may be, until the Head’s directions are complied with, but nothing in this paragraph prevents the doing of anything necessary for the proper compliance with the direction.\n(2.1) [Dangerous situations — direction to employee] If the Head considers that the use or operation of a machine or thing by an employee, a condition in a place or the performance of an activity by an employee constitutes a danger to the employee or to another employee, the Head shall, in addition to the directions issued under paragraph (2)(a), issue a direction in writing to the employee to discontinue the use, operation or activity or cease to work in that place until the employer has complied with the directions issued under that paragraph.\n(3) [Posting notice of danger] If the Head issues a direction under paragraph (2)(a), the Head shall affix or cause to be affixed to or near the place, machine or thing in respect of which the direction is issued, or in the area in which the activity in respect of which the direction is issued is performed, a notice of danger in the form and containing the information that the Head may specify, and no person shall remove the notice unless authorized to do so by the Head.\n(4) [Cessation of use] If the Head issues a direction under paragraph (2)(b) in respect of a place, machine, thing or activity, the employer shall cause the use of the place, the use or operation of the machine or thing or the performance of the activity to be discontinued, and no person shall use or operate the machine or thing, work in that place or perform the activity until the measures directed by the Head have been taken.\n(5) [Copies of directions and reports] If the Head issues a direction in writing under subsection (1) or (2) or makes a report in writing to an employer on any matter under this Part, the employer shall without delay\n(a) cause a copy or copies of the direction or report to be posted in a conspicuous place accessible to every employee;\n(b) give a copy of the direction or report to the policy committee and a copy to the work place committee or the health and safety representative.\n(6) [Copy to person who made complaint] If the Head issues a direction under subsection (1), (2) or (2.1) or makes a report referred to in subsection (5) in respect of an investigation made by the Head following a complaint, the Head shall immediately provide a copy of the direction or report to each person, if any, whose complaint led to the investigation.\n(7) [Copy to employer] If the Head issues a direction to an employee under subsection (1) or (2.1), the Head shall immediately provide a copy of the direction to the employee’s employer.\n(8) [Response to direction or report] If the Head issues a direction under subsection (1), (2) or (2.1) or makes a report referred to in subsection (5), the Head may require the employer or the employee to whom the direction is issued or to whom the report relates to respond in writing to the direction or report, within the time that the Head may specify. The employer or employee shall provide a copy of the response to the policy committee and a copy to the work place committee or the health and safety representative.",
+    "history": "R.S., 1985, c. L-2, s. 145; R.S., 1985, c. 9 (1st Supp.), s. 4; 1993, c. 42, s. 9(F); 2000, c. 20, s. 14; 2013, c. 40, s. 195; 2018, c. 27, s. 560",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-145.html"
+  },
+  {
+    "id": "L-2-s145.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "145.1",
+    "marginal_note": "Powers, duties and functions",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "145.1 For the purposes of sections 146 to 146.‍5, the Board has all of the powers, duties and functions of the Minister and the Head under this Part, except for those referred to in section 130, subsections 135(6), 137.‍1(1) to (2.‍1) and (7) to (9), 137.‍2(4), 138(1) to (2) and (4) to (6), section 139, subsections 140(1) to (2) and (4) and 144(1), section 146.‍01, subsection 149(1), sections 152 and 155 and subsections 156.‍1(1), 157(3) and 159(2).",
+    "history": "2000, c. 20, s. 14; 2013, c. 40, s. 196; 2017, c. 20, s. 347; 2018, c. 22, ss. 13, 19; 2018, c. 27, s. 561; 2018, c. 27, s. 623",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 145.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-145.1.html"
+  },
+  {
+    "id": "L-2-s146",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146",
+    "marginal_note": "Appeal of direction",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146\n(1) An employer, employee or trade union that feels aggrieved by a direction issued by the Head under this Part may appeal the direction to the Board, in writing, within 30 days after the day on which the direction was issued or confirmed in writing.\n(2) [Direction not stayed] Unless otherwise ordered by the Board on application by the employer, employee or trade union, an appeal of a direction does not operate as a stay of the direction.",
+    "history": "R.S., 1985, c. L-2, s. 146; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 14; 2013, c. 40, s. 197; 2017, c. 20, s. 347; 2018, c. 27, s. 562",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.html"
+  },
+  {
+    "id": "L-2-s146.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146.01",
+    "marginal_note": "Head informed of appeal",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146.01\n(1) The Board shall inform the Head in writing when an appeal is brought under subsection 129(7) or section 146 and provide him or her with a copy of the request for appeal.\n(2) [Documents provided to Board] The Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision or issuing the direction being appealed.\n(3) [Documents provided to Head] The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.\n(4) [Power of Head] The Head may, in an appeal, present evidence and make representations to the Board.",
+    "history": "2017, c. 20, s. 347; 2018, c. 27, s. 563",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.01.html"
+  },
+  {
+    "id": "L-2-s146.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146.1",
+    "marginal_note": "Inquiry",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146.1\n(1) If an appeal is brought under subsection 129(7) or section 146, the Board shall, in a summary way and without delay, inquire into the circumstances of the decision or direction, as the case may be, and the reasons for it and may\n(a) vary, rescind or confirm the decision or direction; and\n(b) issue any direction that the Board considers appropriate under subsection 145(2) or (2.1).\n(2) [Decision and reasons] The Board shall provide a written decision, with reasons, and a copy of any direction to the employer, employee or trade union concerned and to the Head, and the employer shall, without delay, give a copy of the decision, the reasons, and any direction to the work place committee or health and safety representative.\n(3) [Posting of notice] If the Board issues a direction under paragraph (1)(b), the employer shall, without delay, affix or cause to be affixed to or near the machine, thing or place in respect of which the direction is issued a notice of the direction, in the form and containing the information that the Board may specify, and no person may remove the notice unless authorized to do so by the Board.\n(4) [Cessation of use] If the Board directs, under paragraph (1)(b), that a machine or thing not be used, a place not be worked in or an activity not be performed until the direction is complied with, no person shall use the machine or thing, or work in the place or perform the activity until the direction is complied with, but nothing in this subsection prevents the doing of anything necessary for the proper compliance with the direction.",
+    "history": "2000, c. 20, s. 14; 2017, c. 20, s. 348; 2018, c. 27, s. 564",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.1.html"
+  },
+  {
+    "id": "L-2-s146.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146.2",
+    "marginal_note": "",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146.2 [Repealed, 2017, c. 20, s. 349]",
+    "history": "",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.2.html"
+  },
+  {
+    "id": "L-2-s146.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146.3",
+    "marginal_note": "",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146.3 [Repealed, 2017, c. 20, s. 349]",
+    "history": "",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.3.html"
+  },
+  {
+    "id": "L-2-s146.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146.4",
+    "marginal_note": "",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146.4 [Repealed, 2017, c. 20, s. 349]",
+    "history": "",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.4.html"
+  },
+  {
+    "id": "L-2-s146.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "146.5",
+    "marginal_note": "Wages",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Appeals of Decisions and Directions",
+    "text": "146.5 An employee who is a party to a proceeding under subsection 146.1(1) and who attends at the proceeding, or any employee who has been summoned by the Board to attend at such a proceeding and who attends, is entitled to be paid by the employer at the employee’s regular rate of wages for the time spent at the proceeding that would otherwise have been time at work.",
+    "history": "2000, c. 20, s. 14; 2017, c. 20, s. 349",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 146.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-146.5.html"
+  },
+  {
+    "id": "L-2-s147",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "147",
+    "marginal_note": "General prohibition re employer",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Disciplinary Action",
+    "text": "147 No employer shall dismiss, suspend, lay off or demote an employee, impose a financial or other penalty on an employee, or refuse to pay an employee remuneration in respect of any period that the employee would, but for the exercise of the employee’s rights under this Part, have worked, or take any disciplinary action against or threaten to take any such action against an employee because the employee\n(a) has testified or is about to testify in a proceeding taken or an inquiry held under this Part;\n(b) has provided information to a person engaged in the performance of duties under this Part regarding the conditions of work affecting the health or safety of the employee or of any other employee of the employer; or\n(c) has acted in accordance with this Part or has sought the enforcement of any of the provisions of this Part.",
+    "history": "R.S., 1985, c. L-2, s. 147; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-147.html"
+  },
+  {
+    "id": "L-2-s147.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "147.1",
+    "marginal_note": "Abuse of rights",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Disciplinary Action",
+    "text": "147.1\n(1) An employer may, after all the investigations and appeals have been exhausted by the employee who has exercised rights under sections 128 and 129, take disciplinary action against the employee who the employer can demonstrate has wilfully abused those rights.\n(2) [Written reasons] The employer must provide the employee with written reasons for any disciplinary action within fifteen working days after receiving a request from the employee to do so.",
+    "history": "2000, c. 20, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 147.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-147.1.html"
+  },
+  {
+    "id": "L-2-s148",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "148",
+    "marginal_note": "General offence",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "148\n(1) Subject to this section, every person who contravenes a provision of this Part is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $100,000.\n(2) [If death or injury] Every person who contravenes a provision of this Part the direct result of which is the death of, serious illness of or serious injury to an employee is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $1,000,000.\n(3) [Risk of death or injury] Every person who wilfully contravenes a provision of this Part knowing that the contravention is likely to cause the death of, serious illness of or serious injury to an employee is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than two years, or to both; or\n(b) on summary conviction, to a fine of not more than $1,000,000.\n(4) [Defence] On a prosecution of a person for a contravention of any provision of this Part, except paragraphs 125(1)(c), (z.10) and (z.11), it is a defence for the person to prove that the person exercised due care and diligence to avoid the contravention. However, no person is liable to imprisonment on conviction for an offence under any of paragraphs 125(1)(c), (z.10) and (z.11).\n(5) [Presumption] For the purposes of this section, if regulations are made under subsection 157(1.1) in relation to health or safety matters referred to in a paragraph of any of sections 125 to 126 by which a standard or other thing is to be prescribed, that standard or other thing is deemed to be prescribed within the meaning of that paragraph.",
+    "history": "R.S., 1985, c. L-2, s. 148; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 24 (3rd Supp.), s. 7, c. 26 (4th Supp.), s. 4; 1993, c. 42, s. 10; 2000, c. 20, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-148.html"
+  },
+  {
+    "id": "L-2-s149",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "149",
+    "marginal_note": "Minister’s consent required",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "149\n(1) No proceeding in respect of an offence under this Part may be instituted except with the consent of the Minister or a person designated by the Minister.\n(2) [Officers and senior officials, etc.] If a corporation or a department in, or other portion of, the federal public administration to which this Part applies commits an offence under this Part, any of the following persons who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the corporation or department in, or portion of, the federal public administration has been prosecuted or convicted:\n(a) any officer, director, agent or mandatary of the corporation;\n(b) any senior official in the department in, or portion of, the federal public administration; or\n(c) any other person exercising managerial or supervisory functions in the corporation or department in, or portion of, the federal public administration.\n(3) [Evidence of direction] On any prosecution for an offence under this Part, a copy of a direction purporting to have been made under this Part and purporting to have been signed by the person authorized under this Part to make the direction is evidence of the direction without proof of the signature or authority of the person by whom it purports to be signed.\n(4) [Limitation period] Proceedings in respect of an offence under this Part may be instituted at any time within but not later than two years after the day on which the subject-matter of the proceedings arose.",
+    "history": "R.S., 1985, c. L-2, s. 149; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 15; 2003, c. 22, s. 111(E); 2014, c. 13, s. 95",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-149.html"
+  },
+  {
+    "id": "L-2-s150",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "150",
+    "marginal_note": "Venue",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "150 A complaint or information in respect of an offence under this Part may be heard, tried and determined by a provincial court judge or justice if the accused is resident or carrying on business within the territorial jurisdiction of the provincial court judge or justice, notwithstanding that the matter of the complaint or information did not arise in that territorial jurisdiction.",
+    "history": "R.S., 1985, c. L-2, s. 150; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 27 (1st Supp.), s. 203",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-150.html"
+  },
+  {
+    "id": "L-2-s151",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "151",
+    "marginal_note": "Information",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "151 In any proceedings in respect of an offence under this Part, an information may include more than one offence committed by the same person and all those offences may be tried concurrently and one conviction for any or all such offences may be made.",
+    "history": "R.S., 1985, c. L-2, s. 151; R.S., 1985, c. 9 (1st Supp.), s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-151.html"
+  },
+  {
+    "id": "L-2-s152",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "152",
+    "marginal_note": "Injunction proceedings",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "152 The Head may apply or cause an application to be made to a judge of a superior court for an order enjoining any person from contravening a provision of this Part, whether or not a prosecution has been instituted for an offence under this Part, or enjoining any person from continuing any act or default for which the person was convicted of an offence under this Part.",
+    "history": "R.S., 1985, c. L-2, s. 152; R.S., 1985, c. 9 (1st Supp.), s. 4; 2002, c. 8, s. 120; 2018, c. 27, s. 565",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-152.html"
+  },
+  {
+    "id": "L-2-s153",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "153",
+    "marginal_note": "Injunction",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "153 The judge of a court to whom an application under section 152 is made may, in the judge’s discretion, make the order applied for under that section and the order may be entered and enforced in the same manner as any other order or judgment of that court.",
+    "history": "R.S., 1985, c. L-2, s. 153; R.S., 1985, c. 9 (1st Supp.), s. 4; 2000, c. 20, s. 16(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-153.html"
+  },
+  {
+    "id": "L-2-s154",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "154",
+    "marginal_note": "Imprisonment precluded in certain cases",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "154\n(1) If a person is convicted of an offence under this Part on proceedings by way of summary conviction, no imprisonment may be imposed in default of payment of any fine imposed as punishment.\n(2) [Recovery of fines] Where a person is convicted of an offence under this Part and the fine that is imposed is not paid when required, the prosecutor may, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in a superior court of the province in which the trial was held, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against the person in that court in civil proceedings.",
+    "history": "R.S., 1985, c. L-2, s. 154; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 24 (3rd Supp.), s. 8; 2000, c. 20, s. 17",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-154.html"
+  },
+  {
+    "id": "L-2-s155",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "155",
+    "marginal_note": "Notice to provide information",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Providing of Information",
+    "text": "155\n(1) If a person is required to provide information for the purposes of this Part, the Head may require the information to be provided by a notice to that effect served personally or sent by registered mail addressed to the latest known address of the person, and the person shall comply with the notice within such reasonable time as is specified in it.\n(2) [Proof of failure to provide information] A certificate purporting to be signed by the Head or by a person authorized by the Head,\n(a) certifying that a notice was sent by registered mail to the person to whom it was addressed, accompanied by an identified post office certificate of the registration and a true copy of the notice, and\n(b) certifying that the information has not been provided as requested in the notice sent by the Head,\nis evidence of the facts set out therein without proof of the signature or official character of the person by whom the certificate purports to be signed.",
+    "history": "R.S., 1985, c. L-2, s. 155; R.S., 1985, c. 9 (1st Supp.), s. 4; 2018, c. 27, s. 567",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-155.html"
+  },
+  {
+    "id": "L-2-s156",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "156",
+    "marginal_note": "Decision final",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Orders, Decisions and Directions of Board",
+    "text": "156\n(1) Every order or decision made or direction issued by the Board under this Part is final and shall not be questioned or reviewed in any court.\n(2) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under this Part.",
+    "history": "R.S., 1985, c. L-2, s. 156; R.S., 1985, c. 9 (1st Supp.), s. 4; 1998, c. 26, s. 57; 2000, c. 20, s. 18; 2017, c. 20, s. 351",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-156.html"
+  },
+  {
+    "id": "L-2-s156.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "156.1",
+    "marginal_note": "Fees for services, etc.",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Fees",
+    "text": "156.1\n(1) The Governor in Council may, on the recommendation of the Treasury Board, fix the fees to be paid for services, facilities and products provided by the Minister under this Part or within the purpose of this Part.\n(2) [Amount not to exceed cost] Fees fixed under subsection (1) may not exceed the costs to Her Majesty in right of Canada in respect of those items or matters.",
+    "history": "2000, c. 20, s. 19",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 156.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-156.1.html"
+  },
+  {
+    "id": "L-2-s157",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "157",
+    "marginal_note": "Regulations",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "157\n(1) Subject to this section, the Governor in Council may make regulations\n(a) prescribing anything that by this Part is to be prescribed;\n(a.01) defining the expressions “harassment” and “violence” for the purposes of this Part;\n(a.1) restricting or prohibiting any activity or thing that any provision of this Part contemplates being the subject of regulations;\n(a.2) prescribing the method for calculating and determining the regular rate of wages for the purpose of section 146.5; and\n(b) respecting such other matters or things as are necessary to carry out the provisions of this Part.\n(1.1) [Idem] Where the Governor in Council is of the opinion that a regulation cannot appropriately be made by prescribing a standard or other thing that by a paragraph of sections 125 to 126 is to be prescribed, the Governor in Council may make regulations in relation to the safety and health matters referred to in that paragraph in such manner as the Governor in Council considers appropriate in the circumstances, whether or not the opinion of the Governor in Council is indicated at the time the regulations are made.\n(2) and (2.1) [Repealed, 1993, c. 42, s. 11]\n(3) [Ministerial recommendations] Regulations of the Governor in Council under subsection (1) or (1.1) in respect of occupational safety and health of employees employed\n(a) on ships, trains or aircraft, while in operation, shall be made on the recommendation of the Minister and the Minister of Transport; or\n(b) on or in connection with exploration or drilling for or the production, conservation, processing or transportation of oil or gas in frontier lands, as defined in the Canada Petroleum Resources Act, shall be made on the recommendation of\n(i) the Minister and the Minister of Indigenous Services, and\n(ii) the Minister of Natural Resources, taking into consideration any recommendations made by the Canadian Energy Regulator in relation to the regulations.\n(4) [Regulations general or specific] Regulations made under this section may be made applicable to all employment to which this Part applies, to one or more classes of employment to which this Part applies or to such employment in one or more work places.\n(5) [Incorporation of standards] Regulations made under this section incorporating a standard by reference may incorporate the standard as enacted or adopted at a certain date, as amended to a certain date or as amended from time to time.\n(6) [Compliance with standards] Regulations made under this section that prescribe or incorporate a standard but that require the standard to be complied with only to the extent that compliance is practicable or reasonably practicable in circumstances governed by the standard may require the employer to report to the Head the reason that full compliance is not practicable or reasonably practicable in particular circumstances.",
+    "history": "R.S., 1985, c. L-2, s. 157; R.S., 1985, c. 9 (1st Supp.), s. 4, c. 26 (4th Supp.), s. 5; 1992, c. 1, s. 93; 1993, c. 42, s. 11; 1994, c. 10, s. 29, c. 41, s. 37; 2000, c. 20, s. 20; 2013, c. 40, s. 198; 2017, c. 20, s. 352; 2018, c. 22, s. 14; 2018, c. 27, s. 568; 2019, c. 28, s. 115; 2019, c. 29, s. 375",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-157.html"
+  },
+  {
+    "id": "L-2-s158",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "158",
+    "marginal_note": "Provincial Crown corporations",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "158 The Governor in Council may, by regulation, direct that this Part applies in respect of any employment, or any class or classes of employment, on or in connection with a federal work, undertaking or business set out in the regulation that is, or is part of, a corporation that is an agent of Her Majesty in right of a province, including a corporation whose activities are regulated, in whole or in part, under the Nuclear Safety and Control Act.",
+    "history": "R.S., 1985, c. L-2, s. 158; R.S., 1985, c. 9 (1st Supp.), s. 4; 1996, c. 12, s. 3; 1997, c. 9, s. 125; 2000, c. 20, ss. 21, 30",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-158.html"
+  },
+  {
+    "id": "L-2-s159",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "159",
+    "marginal_note": "Exclusion from application",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "159\n(1) The Governor in Council may by regulation exclude, in whole or in part, from the application of any of the provisions of this Part any employment, or any class or classes of employment, on or in connection with a work or undertaking set out in the regulation whose activities are regulated, in whole or in part, pursuant to the Nuclear Safety and Control Act.\n(2) [Regulations] On the recommendation of the Minister after consultation with the Canadian Nuclear Safety Commission, the Governor in Council may make regulations relating to occupational safety and health in relation to employment that is subject to a regulation made pursuant to subsection (1).",
+    "history": "R.S., 1985, c. L-2, s. 159; R.S., 1985, c. 9 (1st Supp.), s. 4; 1996, c. 12, s. 3; 1997, c. 9, s. 125",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-159.html"
+  },
+  {
+    "id": "L-2-s160",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "160",
+    "marginal_note": "Application of certain provisions",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "160 Subsections 121.2(3) to (8) apply, with such modifications as the circumstances require, in respect of a regulation made pursuant to subsection 159(2) except that the references to “subsection (2)” in subsections 121.2(3) to (6) shall be read as references to subsection 159(2).",
+    "history": "R.S., 1985, c. L-2, s. 160; R.S., 1985, c. 9 (1st Supp.), s. 4; 1996, c. 12, s. 3",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-160.html"
+  },
+  {
+    "id": "L-2-s161",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "161",
+    "marginal_note": "Pilot projects",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "161 Despite anything in this Part, the Governor in Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the regulations made under this Part would improve the prevention of accidents, injuries and illnesses arising out of, linked with or occurring in the course of employment to which this Part applies, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project, and adapting any such provision for the purposes of that application.",
+    "history": "R.S., 1985, c. L-2, s. 161; R.S., 1985, c. 9 (1st Supp.), s. 4; 2018, c. 22, s. 15",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-161.html"
+  },
+  {
+    "id": "L-2-s162",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "162",
+    "marginal_note": "Repeal of regulations",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "162 Unless they are repealed earlier, regulations made under section 161 are repealed on the fifth anniversary of the day on which they come into force.",
+    "history": "R.S., 1985, c. L-2, s. 162; R.S., 1985, c. 9 (1st Supp.), s. 4; 2018, c. 22, s. 15",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-162.html"
+  },
+  {
+    "id": "L-2-s163 to 165",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "163 to 165",
+    "marginal_note": "",
+    "part": "PART II - Occupational Health and Safety",
+    "division": "",
+    "heading": "Regulations",
+    "text": "163 to 165 [Repealed, R.S., 1985, c. 9 (1st Supp.), s. 4]",
+    "history": "",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 163 to 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-163 to 165.html"
+  },
+  {
+    "id": "L-2-s166",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "166",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "166 In this Part,\ncollective agreement means an agreement in writing containing terms or conditions of employment of employees, including provisions with reference to rates of pay, hours of work and settlement by a third party of disagreements arising in the application of the agreement, between\n(a) an employer or an employers’ organization acting on behalf of an employer, and\n(b) a trade union acting on behalf of the employees in collective bargaining or as a party to an agreement with the employer or employers’ organization; (convention collective)\nday means any period of twenty-four consecutive hours; (jour)\nemployer means any person who employs one or more employees; (employeur)\ngeneral holiday means New Year’s Day, Good Friday, Victoria Day, Canada Day, Labour Day, National Day for Truth and Reconciliation, which is observed on September 30, Thanksgiving Day, Remembrance Day, Christmas Day and Boxing Day and includes any day substituted for any such holiday under section 195; (jours fériés)\nhealth care practitioner means a person lawfully entitled, under the laws of a province, to provide health services in the place in which they provide those services; (professionnel de la santé)\nindustrial establishment means any federal work, undertaking or business and includes any branch, section or other division of a federal work, undertaking or business that is designated as an industrial establishment by regulations made under paragraph 264(1)(b); (établissement)\ninspector[Repealed, 2018, c. 27, s. 569]\norder means any order of the Minister made pursuant to this Part or the regulations; (arrêté)\novertime means hours of work in excess of standard hours of work; (heures supplémentaires)\nqualified medical practitioner[Repealed, 2018, c. 27, s. 442]\nregional director[Repealed, 2018, c. 27, s. 569]\nstandard hours of work means the hours of work established pursuant to section 169 or 170 or in any regulations made pursuant to section 175; (durée normale du travail)\ntrade union means any organization of employees formed for purposes that include the regulation of relations between employers and employees; (syndicat)\nwages includes every form of remuneration for work performed but does not include tips and other gratuities; (salaire)\nweek means, in relation to Division I, the period between midnight on Saturday and midnight on the immediately following Saturday. (semaine)",
+    "history": "R.S., 1985, c. L-2, s. 166; 1993, c. 42, s. 12; 1996, c. 11, s. 66; 2005, c. 34, s. 79; 2013, c. 40, s. 237; 2015, c. 36, s. 88; 2018, c. 27, s. 442; 2018, c. 27, s. 569; 2021, c. 11, s. 4",
+    "last_amended": "2021-08-03",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-166.html"
+  },
+  {
+    "id": "L-2-s167",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "167",
+    "marginal_note": "Application of Part",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Application",
+    "text": "167\n(1) This Part applies\n(a) to employment in or in connection with the operation of any federal work, undertaking or business other than a work, undertaking or business of a local or private nature in Yukon, the Northwest Territories or Nunavut;\n(b) to and in respect of employees who are employed in or in connection with any federal work, undertaking or business described in paragraph (a);\n(c) to and in respect of any employers of the employees described in paragraph (b);\n(d) to and in respect of any corporation established to perform any function or duty on behalf of the Government of Canada other than a department as defined in the Financial Administration Act; and\n(e) to or in respect of any Canadian carrier, as defined in section 2 of the Telecommunications Act, that is an agent of Her Majesty in right of a province.\n(1.1) [Application to other persons] Subject to subsection (1.2), this Part applies to any person who is not an employee but who performs for an employer to which this Part applies activities whose primary purpose is to enable the person to acquire knowledge or experience, and to the employer, as if that person were an employee of the employer, and every provision of this Part must be read accordingly.\n(1.2) [Exception] Except to the extent provided for in the regulations, this Part does not apply to a person referred to in subsection (1.1) or, in relation to the person, the employer, if the person performs the activities to fulfil the requirements of a program that is offered by a secondary or post-secondary educational institution, vocational school, or equivalent educational institution outside Canada, specified or described in the regulations.\n(2) [Non-application of Division I to certain employees] Division I does not apply to or in respect of employees who\n(a) are managers or superintendents or exercise management functions; or\n(b) are members of such professions as may be designated by regulation as professions to which Division I does not apply.\n(3) [Non-application of Division XIV to managers] Division XIV does not apply to or in respect of employees who are managers.",
+    "history": "R.S., 1985, c. L-2, s. 167; R.S., 1985, c. 9 (1st Supp.), s. 5; 1993, c. 28, s. 78, c. 38, s. 90; 2002, c. 7, s. 98(E); 2015, c. 36, s. 89; 2017, c. 33, s. 217",
+    "last_amended": "2020-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-167.html"
+  },
+  {
+    "id": "L-2-s167.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "167.01",
+    "marginal_note": "Presumption",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Application",
+    "text": "167.01\n(1) A person who is paid remuneration by an employer is presumed to be their employee unless the contrary is proved by the employer.\n(2) [Exception] The presumption does not apply for the purposes of a prosecution under this Part.",
+    "history": "2024, c. 17, s. 242",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 167.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-167.01.html"
+  },
+  {
+    "id": "L-2-s167.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "167.1",
+    "marginal_note": "Prohibition",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Application",
+    "text": "167.1 An employer is prohibited from treating an employee as if they were not their employee.",
+    "history": "2018, c. 27, s. 443; 2024, c. 17, s. 242",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 167.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-167.1.html"
+  },
+  {
+    "id": "L-2-s167.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "167.2",
+    "marginal_note": "Burden of proof",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Application",
+    "text": "167.2 If, in any proceeding under this Part other than a prosecution, or in any proceeding under Part IV in respect of a violation that is related to this Part, an employer alleges that a person is not their employee, the burden of proof is on the employer.",
+    "history": "2018, c. 27, s. 443; 2024, c. 17, s. 242",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 167.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-167.2.html"
+  },
+  {
+    "id": "L-2-s168",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "168",
+    "marginal_note": "Saving more favourable benefits",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Application",
+    "text": "168\n(1) This Part and all regulations made under this Part apply notwithstanding any other law or any custom, contract or arrangement, but nothing in this Part shall be construed as affecting any rights or benefits of an employee under any law, custom, contract or arrangement that are more favourable to the employee than his rights or benefits under this Part.\n(1.1) [Where collective agreement applies exclusively] Divisions II, IV, V and VIII do not apply to an employer and employees who are parties to a collective agreement that confers on employees rights and benefits at least as favourable as those conferred by those respective Divisions in respect of length of leave, rates of pay and qualifying periods for benefits, and, in respect of employees to whom the third party settlement provisions of such a collective agreement apply, the settlement of disagreements relating to those matters is governed exclusively by the collective agreement.\n(2) [Sunday] Nothing in this Part authorizes the doing of any work on Sunday that is prohibited by law.",
+    "history": "R.S., 1985, c. L-2, s. 168; 1993, c. 42, s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-168.html"
+  },
+  {
+    "id": "L-2-s168.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "168.1",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "",
+    "heading": "Application",
+    "text": "168.1 [Repealed, L-2, s. 168.1]",
+    "history": "",
+    "last_amended": "2020-09-30",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 168.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-168.1.html"
+  },
+  {
+    "id": "L-2-s169",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "169",
+    "marginal_note": "Standard hours of work",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "169\n(1) Except as otherwise provided by or under this Division\n(a) the standard hours of work of an employee shall not exceed eight hours in a day and forty hours in a week; and\n(b) no employer shall cause or permit an employee to work longer hours than eight hours in any day or forty hours in any week.\n(2) [Averaging] Where the nature of the work in an industrial establishment necessitates irregular distribution of the hours of work of an employee, the hours of work in a day and the hours of work in a week may be calculated, in such manner and in such circumstances as may be prescribed by the regulations, as an average for a period of two or more weeks.\n(2.1) [Duration of averaging] The averaged hours of work calculated pursuant to subsection (2) remain in effect\n(a) where the averaging of hours of work is agreed to in writing by an employer and a trade union, for the duration of that agreement or for such shorter period as is agreed to by the parties; or\n(b) where the averaging of hours of work is not agreed to in writing by an employer and a trade union, for no longer than three years.\n(3) [General holidays in week] In a week in which one or more general holidays occur that under Division V entitle an employee to holidays with pay in that week, the hours of work of the employee in that week shall be reduced by the standard hours of work for each general holiday in that week and, for the purposes of this subsection, in calculating the time worked by an employee in any such week, no account shall be taken of any time worked by the employee on the holidays or of any time during which the employee was at the disposal of his employer during the holidays.",
+    "history": "R.S., 1985, c. L-2, s. 169; 1993, c. 42, s. 14",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-169.html"
+  },
+  {
+    "id": "L-2-s169.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "169.1",
+    "marginal_note": "Break",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "169.1\n(1) Every employee is entitled to and shall be granted an unpaid break of at least 30 minutes during every period of five consecutive hours of work. If the employer requires the employee to be at their disposal during the break period, the employee must be paid for the break.\n(2) [Exception] An employer may postpone or cancel the break set out in subsection (1) if it is necessary for the employee to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious\n(a) threat to the life, health or safety of any person;\n(b) threat of damage to or loss of property; or\n(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.",
+    "history": "2018, c. 27, s. 444",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 169.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-169.1.html"
+  },
+  {
+    "id": "L-2-s169.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "169.2",
+    "marginal_note": "Rest period",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "169.2\n(1) Every employee is entitled to and shall be granted a rest period of at least eight consecutive hours between work periods or shifts.\n(2) [Exception] Despite subsection (1), an employer may require that an employee work additional hours to their scheduled work periods or shifts which would result in them having a rest period of fewer than eight consecutive hours between their work periods or shifts if it is necessary for the employee to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious\n(a) threat to the life, health or safety of any person;\n(b) threat of damage to or loss of property; or\n(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.",
+    "history": "2018, c. 27, s. 444",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 169.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-169.2.html"
+  },
+  {
+    "id": "L-2-s170",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "170",
+    "marginal_note": "Modified work schedule — collective agreement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "170\n(1) An employer may, in respect of one or more employees subject to a collective agreement, establish, modify or cancel a work schedule under which the hours exceed the standard hours of work set out in paragraph 169(1)(a) if\n(a) the average hours of work for a period of two or more weeks does not exceed forty hours a week; and\n(b) the schedule, or its modification or cancellation, is agreed to in writing by the employer and the trade union.\n(2) [Modified work schedule] Subject to subsection (3), an employer may, in respect of one or more employees not subject to a collective agreement, establish, modify or cancel a work schedule under which the hours exceed the standard hours of work set out in paragraph 169(1)(a) if\n(a) the average hours of work for a period of two or more weeks does not exceed forty hours a week; and\n(b) the schedule, or its modification or cancellation, has been approved\n(i) in the case of one employee’s schedule, in writing by that employee, or\n(ii) in the case of more than one employee’s schedule, by at least 70% of the affected employees.\n(3) [Posting of notice] Where a work schedule is to be established, modified or cancelled pursuant to subsection (2), the employer shall post a notice of the new schedule, or of its modification or cancellation, in readily accessible places where it is likely to be seen by the affected employees, for at least thirty days before the new schedule or its modification or cancellation takes effect.\n(4) [Exception] Subsection (3) does not apply to the establishment, modification or cancellation of one employee’s work schedule that results from a request made under subsection 177.1(1).",
+    "history": "R.S., 1985, c. L-2, s. 170; 1993, c. 42, s. 15; 2017, c. 33, s. 195",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-170.html"
+  },
+  {
+    "id": "L-2-s171",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "171",
+    "marginal_note": "Maximum hours of work",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "171\n(1) An employee may be employed in excess of the standard hours of work but, subject to sections 172, 176 and 177, and to any regulations made pursuant to section 175, the total hours that may be worked by any employee in any week shall not exceed forty-eight hours in a week or such fewer total number of hours as may be prescribed by the regulations as maximum working hours in the industrial establishment in or in connection with the operation of which the employee is employed.\n(2) [Averaging] Subsection 169(2) applies in the computation of the maximum hours of work in a week prescribed under this section.",
+    "history": "R.S., c. L-1, s. 30; R.S., c. 17(2nd Supp.), s. 4; 1977-78, c. 27, s. 6",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-171.html"
+  },
+  {
+    "id": "L-2-s172",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "172",
+    "marginal_note": "Maximum hours of work — collective agreement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "172\n(1) An employer may, in respect of one or more employees subject to a collective agreement, establish, modify or cancel a work schedule under which the hours exceed the maximum set out in section 171 or in regulations made under section 175 if\n(a) the average hours of work for a period of two or more weeks does not exceed forty-eight hours a week; and\n(b) the schedule, or its modification or cancellation, is agreed to in writing by the employer and the trade union.\n(2) [Maximum hours of work] Subject to subsection (3), an employer may, in respect of one or more employees not subject to a collective agreement, establish, modify or cancel a work schedule under which the hours exceed the maximum set out in section 171 or in regulations made under section 175 if\n(a) the average hours of work for a period of two or more weeks does not exceed forty-eight hours a week; and\n(b) the schedule, or its modification or cancellation, has been approved\n(i) in the case of one employee’s schedule, in writing by that employee, or\n(ii) in the case of more than one employee’s schedule, by at least 70% of the affected employees.\n(3) [Posting of notice] Where a work schedule is to be established, modified or cancelled pursuant to subsection (2), the employer shall post a notice of the new schedule, or of its modification or cancellation, in readily accessible places where it is likely to be seen by the affected employees, for at least thirty days before the new schedule or its modification or cancellation takes effect.\n(4) [Exception] Subsection (3) does not apply to the establishment, modification or cancellation of one employee’s work schedule following a request made under subsection 177.1(1).",
+    "history": "R.S., 1985, c. L-2, s. 172; 1993, c. 42, s. 16; 2017, c. 33, s. 196",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-172.html"
+  },
+  {
+    "id": "L-2-s172.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "172.1",
+    "marginal_note": "Vote",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "172.1\n(1) If a work schedule is established, modified or cancelled under subsection 170(2) or 172(2), any affected employee may, within ninety days after the new schedule or its modification or cancellation takes effect, request that the Head conduct a vote to determine whether seventy per cent of the affected employees approve the new schedule or its modification or cancellation.\n(2) [Duty of Head] If a request is made under subsection (1), the Head must conduct a secret vote to determine the percentage of the affected employees that approves the new schedule or the modification or cancellation.\n(3) [Confidentiality] A request made under subsection (1), the ballots and any other documents relating to the vote are confidential and shall not be given to the employer.\n(4) [Counting of ballots] The Head must count the ballots in the presence of a representative chosen by the affected employees and a representative chosen by the employer.\n(5) [Communication of result of vote] The Head must inform the employer, by written notice, of the result.\n(6) [Effect of non-approval] If the result of the vote indicates that less than 70% of the affected employees approve the new schedule or its modification or cancellation, the employer must comply with the result of the vote within 30 days after being informed of that result by the Head.\n(7) [Regulations] The Governor in Council may make regulations respecting the conduct of votes under this section.\n(8) [Statutory Instruments Act not applicable] The Statutory Instruments Act does not apply in respect of the written notice given by the Head to the employer under subsection (5).",
+    "history": "1993, c. 42, s. 16; 2018, c. 27, s. 570",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 172.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-172.1.html"
+  },
+  {
+    "id": "L-2-s172.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "172.2",
+    "marginal_note": "Duration",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "172.2\n(1) A work schedule that is established or modified under subsection 170(1) or 172(1) remains in effect for the duration of the written agreement between the employer and the trade union.\n(2) [Idem] A work schedule that is established or modified under subsection 170(2) or 172(2) remains in effect for three years or for such shorter period as is agreed to by the parties.",
+    "history": "1993, c. 42, s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 172.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-172.2.html"
+  },
+  {
+    "id": "L-2-s173",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "173",
+    "marginal_note": "Scheduling hours of work",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "173 Except as may be otherwise prescribed by the regulations, hours of work in a week shall be so scheduled and actually worked that each employee has at least one full day of rest in the week, and, wherever practicable, Sunday shall be the normal day of rest in the week.",
+    "history": "R.S., c. L-1, s. 31",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-173.html"
+  },
+  {
+    "id": "L-2-s173.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "173.01",
+    "marginal_note": "Notice — work schedule",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "173.01\n(1) The employer shall provide an employee with their work schedule in writing at least 96 hours before the start of the employee’s first work period or shift under that schedule.\n(2) [Right to refuse] Subject to subsection (3), an employee may refuse to work any work period or shift in their schedule that starts within 96 hours from the time that the schedule is provided to them.\n(3) [Exception] An employee shall not refuse to work a work period or shift if it is necessary for them to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious\n(a) threat to the life, health or safety of any person;\n(b) threat of damage to or loss of property; or\n(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.\n(4) [Exception — subsection 177.1(1)] Subsection (1) does not apply to a change to an employee’s work schedule following a request made under subsection 177.1(1).\n(5) [Prohibition] An employer shall not dismiss, suspend, lay off, demote or discipline an employee because the employee has refused to work a work period or shift under subsection (2) or take such a refusal into account in any decision to promote or train the employee.\n(6) [Non-application of subsection 196(4)] Subsection 196(4) does not apply in respect of a work period or shift that an employee refuses to work under subsection (2).\n(7) [Non-application — collective agreement] This section does not apply to employees who are employed under the terms of a collective agreement that specifies an alternate time frame for providing the work schedule or provides that this section does not apply to those employees.",
+    "history": "2018, c. 27, s. 445",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 173.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-173.01.html"
+  },
+  {
+    "id": "L-2-s173.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "173.1",
+    "marginal_note": "Shift changes",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "173.1\n(1) If an employer changes a period or shift during which an employee is due to work or adds another work period or shift to the employee’s schedule, the employer shall give the employee written notice of the change or addition at least 24 hours before\n(a) in the case of a change, the employee’s original work period or shift is to begin or, if the work period or shift that results from the change is to begin earlier than the original work period or shift, before the period or shift that results from the change is to begin; and\n(b) in the case of an addition, the work period or shift that was added is to begin.\n(2) [Exceptions — threat] Subsection (1) does not apply if the change to or addition of a work period or shift is necessary to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious\n(a) threat to the life, health or safety of any person;\n(b) threat of damage to or loss of property; or\n(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.\n(3) [Exception — subsection 177.1(1)] Subsection (1) does not apply to a change to or addition of a work period or shift following a request made under subsection 177.1(1).",
+    "history": "2017, c. 33, s. 197",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 173.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-173.1.html"
+  },
+  {
+    "id": "L-2-s174",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "174",
+    "marginal_note": "Overtime pay or time off",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "174\n(1) Subject to any regulations made under section 175, when an employee is required or permitted to work overtime, they are entitled to\n(a) be paid for the overtime at a rate of wages not less than one and one-half times their regular rate of wages; or\n(b) be granted not less than one and one-half hours of time off with pay for each hour of overtime worked, subject to subsections (2) to (5).\n(2) [Conditions] An employee is entitled to time off for overtime worked only if,\n(a) at their request, they and the employer enter into an agreement in writing providing for the taking of time off, subject to paragraph (b) and subsections (3) to (5), on a date or dates agreed on by them and the employer; and\n(b) the time off is taken within a period of three months after the end of the pay period in which the overtime was worked, or within any longer period set out in\n(i) if the employee is subject to a collective agreement, the collective agreement, or\n(ii) if the employee is not subject to a collective agreement, the agreement referred to in paragraph (a) or any other agreement in writing entered into by them and the employer.\n(3) [Maximum period] The longer period referred to in paragraph (2)(b) shall not be more than 12 months for an employee who is not subject to a collective agreement.\n(4) [Time off not taken within specified period] If the employee does not take all or part of the time off within the applicable period referred to in paragraph (2)(b), the employer shall, within 30 days after the day on which that period ends, pay the employee’s wages for the overtime for which the time off was not taken, at a rate of wages not less than one and one-half times the employee’s regular rate of wages on the day on which they worked the overtime.\n(5) [Termination of employment] If an employee ceases to be employed before the employee takes all or part of the time off referred to in paragraph (1)(b), the employer shall, within 30 days after the day on which the employee ceases to be employed, pay the employee’s wages for the overtime for which the time off was not taken, at a rate of wages not less than one and one-half times the employee’s regular rate of wages on the day on which the employee worked the overtime.\n(6) [Application of section 189] Section 189 applies for the purposes of this section.",
+    "history": "R.S., 1985, c. L-2, s. 174; 2017, c. 33, s. 197",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-174.html"
+  },
+  {
+    "id": "L-2-s174.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "174.1",
+    "marginal_note": "Right to refuse",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "174.1\n(1) Subject to subsections (2) and (3), an employee may refuse to work the overtime requested by the employer in order to carry out the employee’s family responsibilities referred to in paragraph 206.6(1)(b) or (c).\n(2) [Reasonable steps] An employee may refuse to work overtime only if\n(a) they have taken reasonable steps to carry out their family responsibility by other means, so as to enable them to work overtime; and\n(b) even though the steps referred to in paragraph (a) have been taken, they are still required to carry out that responsibility during the period of the overtime.\n(3) [Exceptions] An employee is not to refuse to work overtime if it is necessary for them to work overtime to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious\n(a) threat to the life, health or safety of any person;\n(b) threat of damage to or loss of property; or\n(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.\n(4) [Prohibition] An employer shall not dismiss, suspend, lay off, demote or discipline an employee because the employee has refused to work overtime under subsection (1) or take such a refusal into account in any decision to promote or train the employee.",
+    "history": "2017, c. 33, s. 197; 2018, c. 27, s. 511",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 174.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-174.1.html"
+  },
+  {
+    "id": "L-2-s175",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "175",
+    "marginal_note": "Regulations for the purpose of this Division",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "175\n(1) The Governor in Council may make regulations\n(a) modifying any provision of this Division for the purpose of the application of this Division to classes of employees who are employed in or in connection with the operation of any industrial establishment if, in the opinion of the Governor in Council, the application of those sections without modification\n(i) would be or is unduly prejudicial to the interests of the employees in those classes, or\n(ii) would be or is seriously detrimental to the operation of the industrial establishment;\n(b) exempting any class of employees from the application of any provision of this Division if the Governor in Council is satisfied that it cannot reasonably be applied to that class of employees;\n(b.1) respecting rest periods under section 169.2, including defining the terms “shift” and “work period” for the purposes of that section;\n(c) providing that section 174 does not apply in circumstances where work practices specified in the regulations are followed that in the opinion of the Governor in Council make the application of that section either unreasonable or inequitable; and\n(d) providing for the calculation of hours worked by employees of any class who are employed in any industrial establishment or in any class of industrial establishment.\n(2) [Repealed, 2017, c. 33, s. 198]",
+    "history": "R.S., 1985, c. L-2, s. 175; 2017, c. 33, s. 198; 2018, c. 27, s. 446",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-175.html"
+  },
+  {
+    "id": "L-2-s176",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "176",
+    "marginal_note": "Excess hours under permit",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "176\n(1) On the application of an employer or an employer’s organization, the Head, having regard to the conditions of employment in any industrial establishment and the welfare of the employees, may, by a permit in writing, authorize hours to be worked by any class of employees set out in the permit in excess of the maximum hours of work specified in or prescribed under section 171, established under section 172 or prescribed by regulations made under section 175.\n(2) [Justifying permit] No permit may be issued under subsection (1) unless the applicant has satisfied the Head\n(a) that exceptional circumstances exist that justify the working of additional hours;\n(b) that the employer had posted a notice of the application for the permit, for at least 30 days before its proposed effective date, in places readily accessible to the affected class of employees where they were likely to see it; and\n(c) that the employer had informed the trade union in writing of the application for the permit, if those employees are represented by a trade union.\n(3) [Duration of permit] A permit under subsection (1) shall be issued for the period specified therein, which shall not be longer than the period during which it is anticipated that the exceptional circumstances that justified the permit will continue.\n(4) [Additional hours may be specified] A permit under subsection (1) may specify either\n(a) the total of the number of additional hours in excess of the maximum hours specified in or prescribed under section 171 or by regulations made under section 175, or\n(b) the additional hours that may be worked in any day and in any week during the period of the permit.\n(5) [Report] If a permit has been issued under this section, the employer for whom or on whose behalf the permit was issued shall report in writing to the Head, within 15 days after the expiration of the period specified in the permit or within such time as the Head may fix in the permit, stating the number of employees who worked in excess of the maximum hours specified in or prescribed under section 171 or by regulations made under section 175 and the number of additional hours each of them worked.",
+    "history": "R.S., 1985, c. L-2, s. 176; 1993, c. 42, s. 17; 2018, c. 27, s. 571",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-176.html"
+  },
+  {
+    "id": "L-2-s177",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "177",
+    "marginal_note": "Emergency work",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I - Hours of Work",
+    "heading": "DIVISION I - Hours of Work",
+    "text": "177\n(1) The maximum hours of work in a week specified in or prescribed under section 171, established pursuant to section 172 or prescribed by regulations made under section 175 may be exceeded, but only to the extent necessary to prevent serious interference with the ordinary working of the industrial establishment affected, in cases of\n(a) accident to machinery, equipment, plant or persons;\n(b) urgent and essential work to be done to machinery, equipment or plant; or\n(c) other unforeseen or unpreventable circumstances.\n(2) [Reporting additional work] Where the maximum hours of work in an industrial establishment have been exceeded under the authority of subsection (1), the employer shall report in writing to the Head, and also to the trade union if the affected employees are subject to a collective agreement, within 15 days after the end of the month in which the maximum was exceeded, stating the nature of the circumstances in which the maximum was exceeded, the number of employees who worked in excess of the maximum and the number of additional hours each of them worked.",
+    "history": "R.S., 1985, c. L-2, s. 177; 1993, c. 42, s. 18; 2018, c. 27, s. 572",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-177.html"
+  },
+  {
+    "id": "L-2-s177.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "177.1",
+    "marginal_note": "Right to request",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION I.1 - Flexible Work Arrangements",
+    "heading": "DIVISION I.1 - Flexible Work Arrangements",
+    "text": "177.1\n(1) An employee who has completed six consecutive months of continuous employment with an employer may request from the employer a change to the following terms and conditions of employment:\n(a) the number of hours that the employee is required to work;\n(b) the employee’s work schedule;\n(c) the employee’s location of work; and\n(d) any terms and conditions that apply to the employee and that are prescribed by regulation.\n(2) [Contents of request] The request shall be made in writing and shall include\n(a) the employee’s name;\n(b) the date on which the request is made;\n(c) a description of the change to the terms and conditions of employment that is requested;\n(d) the date on which the change would take effect and, if the change is intended to be temporary, the date on which the change would cease to have effect;\n(e) an explanation of the effect that, in the employee’s opinion, the requested change would have on the employer and the manner in which, in the employee’s opinion, the employer could manage that effect; and\n(f) any information that may be prescribed by regulation.\n(3) [Employer’s decision] An employer to whom a request is made shall make one of the following decisions:\n(a) grant the request;\n(b) offer to grant the request in part or to make an alternative change to the terms and conditions of employment; or\n(c) refuse the request on one or more of the following grounds:\n(i) the requested change would result in additional costs that would be a burden on the employer,\n(ii) the requested change would have a detrimental impact on the quality or quantity of work within the employer’s industrial establishment, on the ability to meet customer demand or on any other aspect of performance within that industrial establishment,\n(iii) the employer is unable to reorganize work among existing employees or to recruit additional employees in order to manage the requested change,\n(iv) there would be insufficient work available for the employee if the requested change was granted, and\n(v) any ground prescribed by regulation.\n(4) [Notice of decision] The employer shall, as soon as possible and not later than 30 days after receiving the request, give written notice to the employee of their decision. The notice in respect of a decision made under paragraph (3)(b) or (c) shall include written reasons for refusing the requested change or for not granting a part of it.\n(5) [Power to change terms and conditions] The employer may, for the purpose of granting a request made by an employee under paragraph (3)(a) or for the purpose of giving effect to a written agreement with the employee following an offer made under paragraph (3)(b), change the employee’s terms and conditions of employment. However, when there is any other provision under this Part or any provision of any regulations made under this Part that authorizes the employer to make a change to those terms and conditions, they shall make the change under that provision.\n(6) [Collective agreement] An employer shall not change, under subsection (5), a term or condition of employment contained in a collective agreement unless the change is agreed to in writing by the employer and the trade union.\n(7) [Prohibition] An employer shall not dismiss, suspend, lay off, demote or discipline an employee because the employee has made a request under subsection (1) or take such a request into account in any decision to promote or train the employee.\n(8) [Regulations] The Governor in Council may make regulations limiting the number of requests that an employee may make in any year and specifying the information that shall be included in a notice under subsection (4) or an agreement referred to in subsection (5).\n(9) [For greater certainty] For greater certainty, nothing in this section limits an employer’s duty to accommodate an employee under any other Act of Parliament.\n(10) [Application of section 189] Section 189 applies for the purposes of this Division.",
+    "history": "2017, c. 33, s. 199; 2018, c. 27, s. 512",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 177.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-177.1.html"
+  },
+  {
+    "id": "L-2-s178",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "178",
+    "marginal_note": "Minimum wage",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II - Minimum Wage and Age of Employment",
+    "heading": "DIVISION II - Minimum Wage and Age of Employment",
+    "text": "178\n(1) Subject to subsections (2) to (5), an employer shall pay to each employee a wage at a minimum hourly rate that is not less than the rate that is determined in accordance with section 178.1.\n(2) [Province of employment] If the minimum hourly rate that is fixed, from time to time, by or under an Act of the legislature of the province where the employee is usually employed and that is generally applicable regardless of occupation, status or work experience is higher than the minimum hourly rate fixed under subsection (1), an employer shall pay to each employee a wage at a rate that is\n(a) if the wages of the employee are paid on an hourly basis, not less than that higher minimum hourly rate; or\n(b) if the wages of the employee are paid on any basis of time other than hourly, not less than the equivalent of the rate under paragraph (a) for the time worked by the employee.\n(3) [Wage rate based on age] For the purposes of paragraph (2)(a), if minimum hourly rates for a province are fixed on the basis of age, the minimum hourly rate for that province is the highest of those rates.\n(4) [Minimum on other basis than time] Where the wages of an employee are computed and paid on a basis other than time or on a combined basis of time and some other basis, the Minister may, by order,\n(a) fix a standard basis of work to which a minimum wage on a basis other than time may be applied; and\n(b) fix a minimum rate of wage that in the opinion of the Minister is the equivalent of\n(i) the minimum rate determined in accordance with subsection (2), if that minimum rate is higher than or equal to the minimum rate determined in accordance with section 178.1, or\n(ii) the minimum rate determined in accordance with section 178.1, if that minimum rate is higher than the minimum rate determined in accordance with subsection (2).\n(5) [Minimum rate fixed by order to be paid] Except as otherwise provided by or under this Division, the employer shall pay to each employee who is paid on a basis other than time or on a combined basis of time and some other basis a wage at a rate not less than the minimum rate fixed by order under subsection (4).",
+    "history": "R.S., 1985, c. L-2, s. 178; 1996, c. 32, s. 1; 2021, c. 23, s. 246",
+    "last_amended": "2021-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-178.html"
+  },
+  {
+    "id": "L-2-s178.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "178.1",
+    "marginal_note": "Minimum wage — rate",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II - Minimum Wage and Age of Employment",
+    "heading": "DIVISION II - Minimum Wage and Age of Employment",
+    "text": "178.1\n(1) Subject to subsection (2), the minimum hourly rate referred to in subsection 178(1) is $15.\n(2) [Annual adjustment] On April 1 of each year after the year in which this section comes into force, the minimum hourly rate is to be adjusted to the rate, rounded up to the nearest $0.05, that is equal to the product of\n(a) as the case may be,\n(i) in respect of April 1 of the year after the year in which this section comes into force, $15, or\n(ii) in respect of April 1 of each subsequent year, the rate that is determined in accordance with this section on April 1 of the preceding year, and\n(b) the ratio that the Consumer Price Index for the preceding calendar year bears to the Consumer Price Index for the calendar year before that preceding calendar year.\n(3) [Consumer Price Index] For the purposes of subsection (2), a reference to the Consumer Price Index for any calendar year means the average of the all-items Consumer Price Index for Canada, not seasonally adjusted, as published by Statistics Canada under the authority of the Statistics Act, for each month in that year.\n(4) [No adjustment] Despite subsection (2), the minimum hourly rate is not to be adjusted on April 1 of a given year if on that day the rate determined in accordance with that subsection is less than, as the case may be,\n(a) in respect of April 1 of the year after the year in which this section comes into force, $15; or\n(b) in respect of April 1 of each subsequent year, the rate that is determined in accordance with this section on April 1 of the preceding year.",
+    "history": "2021, c. 23, s. 247",
+    "last_amended": "2021-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 178.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-178.1.html"
+  },
+  {
+    "id": "L-2-s179",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "179",
+    "marginal_note": "Employees under 18 years of age",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II - Minimum Wage and Age of Employment",
+    "heading": "DIVISION II - Minimum Wage and Age of Employment",
+    "text": "179 An employer may employ a person under the age of 18 years only\n(a) in an occupation specified by the regulations; and\n(b) subject to the conditions fixed by the regulations for employment in that occupation.",
+    "history": "R.S., 1985, c. L-2, s. 179; 1996, c. 32, s. 2; 2018, c. 27, s. 448",
+    "last_amended": "2023-06-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-179.html"
+  },
+  {
+    "id": "L-2-s180",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "180",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II - Minimum Wage and Age of Employment",
+    "heading": "DIVISION II - Minimum Wage and Age of Employment",
+    "text": "180 [Repealed, R.S., 1985, c. 9 (1st Supp.), s. 6]",
+    "history": "",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-180.html"
+  },
+  {
+    "id": "L-2-s181",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "181",
+    "marginal_note": "Regulations applicable to Division",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II - Minimum Wage and Age of Employment",
+    "heading": "DIVISION II - Minimum Wage and Age of Employment",
+    "text": "181 The Governor in Council may make regulations for carrying out the purposes and provisions of this Division and, without restricting the generality of the foregoing, may make regulations\n(a) requiring employers to pay employees who report for work at the call of the employer wages for such minimum number of hours as may be prescribed, whether or not the employee is called on to perform any work after so reporting for work;\n(b) fixing the maximum price to be charged for board, whether full or partial, furnished by or on behalf of an employer to an employee, or the maximum deduction to be made therefor from the wages of the employee by the employer;\n(c) fixing the maximum price to be charged for living quarters, either permanent or temporary, furnished by or on behalf of an employer to an employee, whether or not those quarters are self-contained and whether or not the employer retains general possession and custody thereof, or the maximum deduction to be made therefor from the wages of the employee by the employer;\n(d) governing the charges or deductions for furnishing uniforms or other articles of wearing apparel that an employer may require an employee to wear or requiring an employer in any specified circumstances to provide, maintain or launder uniforms or other articles of wearing apparel that the employer may require an employee to wear;\n(e) governing the charges or deductions for furnishing any tools or equipment that an employer may require an employee to use and for the maintenance and repair of any such tools or equipment;\n(f) specifying, for the purposes of section 179, the occupations in which persons under the age of 18 years, or any class of persons under that age, may be employed in an industrial establishment and fixing the conditions of that employment; and\n(g) exempting, on such terms and conditions and for such periods as are considered advisable, any employer from the application of section 178 in respect of any class of employees who are being trained on the job, if the training facilities provided and used by the employer are adequate to provide a training program that will increase the skill or proficiency of an employee.",
+    "history": "R.S., 1985, c. L-2, s. 181; 1996, c. 32, s. 3; 2018, c. 27, s. 449",
+    "last_amended": "2023-06-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-181.html"
+  },
+  {
+    "id": "L-2-s181.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "181.1",
+    "marginal_note": "Medical break",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II.1 - Breaks for Medical Reasons or Nursing",
+    "heading": "DIVISION II.1 - Breaks for Medical Reasons or Nursing",
+    "text": "181.1\n(1) Subject to the regulations, every employee is entitled to and shall be granted any unpaid breaks that are necessary for medical reasons.\n(2) [Certificate] On written request by the employer, the employee must provide a certificate issued by a health care practitioner setting out the length and frequency of the breaks needed for medical reasons and any additional information that may be prescribed by regulation.",
+    "history": "2018, c. 27, s. 450",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 181.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-181.1.html"
+  },
+  {
+    "id": "L-2-s181.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "181.2",
+    "marginal_note": "Nursing break",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II.1 - Breaks for Medical Reasons or Nursing",
+    "heading": "DIVISION II.1 - Breaks for Medical Reasons or Nursing",
+    "text": "181.2 Subject to the regulations, every employee who is nursing is entitled to and shall be granted any unpaid breaks necessary for them to nurse or to express breast milk.",
+    "history": "2018, c. 27, s. 450",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 181.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-181.2.html"
+  },
+  {
+    "id": "L-2-s181.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "181.3",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION II.1 - Breaks for Medical Reasons or Nursing",
+    "heading": "DIVISION II.1 - Breaks for Medical Reasons or Nursing",
+    "text": "181.3 The Governor in Council may make regulations\n(a) modifying the provisions of sections 181.1 or 181.2 for the purpose of the application of this Division to any class of employees;\n(b) exempting any class of employees from the application of section 181.1 or 181.2;\n(c) respecting the breaks set out in subsection 181.1(1) and section 181.2, including circumstances in which those breaks cannot be taken; and\n(d) respecting additional information to be included in a certificate required under subsection 181.1(2).",
+    "history": "2018, c. 27, s. 450",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 181.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-181.3.html"
+  },
+  {
+    "id": "L-2-s182",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "182",
+    "marginal_note": "Application of sections",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION III - Equal Wages",
+    "heading": "DIVISION III - Equal Wages",
+    "text": "182\n(1) For the purposes of ascertaining whether a discriminatory practice under section 11 of the Canadian Human Rights Act is being or has been engaged in, sections 249, 250, 252, 253, 254, 255 and 264 apply, with such modifications as the circumstances require, as if this Part expressly required an employer to refrain from that discriminatory practice.\n(2) [Report to Commission] If the Head has reasonable grounds at any time for believing that an employer is engaging or has engaged in a discriminatory practice described in subsection (1), the Head may notify the Canadian Human Rights Commission or file a complaint with that Commission under section 40 of the Canadian Human Rights Act.",
+    "history": "R.S., 1985, c. L-2, s. 182; 2018, c. 27, s. 573",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-182.html"
+  },
+  {
+    "id": "L-2-s183",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "183",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "183 In this Division,\nvacation pay means the amount an employee is entitled to under section 184.01; (indemnité de congé annuel)\nyear of employment means continuous employment of an employee by one employer\n(a) for a period of twelve consecutive months beginning with the date the employment began or any subsequent anniversary date thereafter, or\n(b) for a calendar year or other year determined by the employer, in accordance with the regulations, in relation to an industrial establishment. (année de service)",
+    "history": "R.S., 1985, c. L-2, s. 183; 1993, c. 42, s. 19; 2018, c. 27, s. 453",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-183.html"
+  },
+  {
+    "id": "L-2-s184",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "184",
+    "marginal_note": "Annual vacation with pay",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "184 Except as otherwise provided by or under this Division, in respect of every year of employment by an employer, every employee is entitled to and shall be granted a vacation with vacation pay of\n(a) at least two weeks if they have completed at least one year of employment;\n(b) at least three weeks if they have completed at least five consecutive years of employment with the same employer; and\n(c) at least four weeks if they have completed at least 10 consecutive years of employment with the same employer.",
+    "history": "R.S., 1985, c. L-2, s. 184; 2018, c. 27, s. 454",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-184.html"
+  },
+  {
+    "id": "L-2-s184.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "184.01",
+    "marginal_note": "Calculation of vacation pay",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "184.01 An employee is entitled to vacation pay equal to:\n(a) 4% of their wages during the year of employment in respect of which they are entitled to the vacation;\n(b) 6% of their wages during the year of employment in respect of which they are entitled to the vacation, if they have completed at least five consecutive years of employment with the same employer; and\n(c) 8% of their wages during the year of employment in respect of which they are entitled to the vacation, if they have completed at least 10 consecutive years of employment with the same employer.",
+    "history": "2018, c. 27, s. 454",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 184.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-184.01.html"
+  },
+  {
+    "id": "L-2-s184.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "184.1",
+    "marginal_note": "Entitlement to vacation in one or more periods",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "184.1 A vacation granted to an employee under this Division is to be taken only in one period or, if the employee makes a request in writing and the employer approves it in writing, in more than one period.",
+    "history": "2017, c. 33, s. 200",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 184.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-184.1.html"
+  },
+  {
+    "id": "L-2-s185",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "185",
+    "marginal_note": "Granting vacation with pay",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "185 The employer of an employee who under this Division has become entitled to a vacation with vacation pay\n(a) shall grant to the employee the vacation to which the employee is entitled, which shall begin not later than ten months immediately following the completion of the year of employment for which the employee became entitled to the vacation; and\n(b) shall, at any time that is prescribed by the regulations, pay to the employee\n(i) if the vacation is taken in one period, the vacation pay to which the employee is entitled in respect of that vacation, or\n(ii) if the vacation is taken in more than one period, for each period, the proportion of the vacation pay that the vacation taken is of the annual vacation to which the employee is entitled.",
+    "history": "R.S., 1985, c. L-2, s. 185; 2017, c. 33, s. 201",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-185.html"
+  },
+  {
+    "id": "L-2-s186",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "186",
+    "marginal_note": "Vacation pay",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "186 Vacation pay shall for all purposes be deemed to be wages.",
+    "history": "R.S., c. L-1, s. 42",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-186.html"
+  },
+  {
+    "id": "L-2-s187",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "187",
+    "marginal_note": "General holiday during vacation",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "187 Where one or more general holidays occur during a vacation granted to an employee pursuant to this Division, the vacation to which the employee is entitled under this Division may be extended by one day for each such holiday, and the employer shall pay to the employee in addition to the vacation pay the wages to which the employee is entitled for those general holidays.",
+    "history": "R.S., c. L-1, s. 43; 1977-78, c. 27, s. 12",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-187.html"
+  },
+  {
+    "id": "L-2-s187.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "187.1",
+    "marginal_note": "Interruption",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "187.1\n(1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 247.5 or to be absent due to a reason referred to in subsection 239(1) or 239.1(1).\n(2) [Application of section 209.1] If an employee interrupts a vacation to take leave under any of sections 205.1, 206, 206.1 and 206.3 to 206.9 and resumes the vacation immediately at the end of that leave, section 209.1 applies to them as if they did not resume the vacation before returning to work.\n(2.1) [Application of section 210.2] If an employee interrupts a vacation to take leave under Division VIII and resumes the vacation immediately at the end of that leave, section 210.2 applies to them as if they did not resume the vacation before returning to work.\n(3) [Application of subsection 239(7)] If an employee interrupts a vacation to be absent due to a reason referred to in subsection 239(1) and resumes the vacation immediately at the end of that leave, subsection 239(7) applies to them as if they did not resume the vacation before returning to work.\n(3.1) [Repealed, 2021, c. 26, s. 20]\n(4) [Application of subsections 239.1(3) and (4)] If an employee interrupts a vacation to be absent due to a reason referred to in subsection 239.1(1) and resumes the vacation immediately at the end of that leave, subsections 239.1(3) and (4) apply to them as if they did not resume the vacation before returning to work.\n(5) [Application of sections 247.93 to 247.95] If an employee interrupts a vacation to take leave under section 247.5 and resumes the vacation immediately at the end of that leave, sections 247.93 to 247.95 apply to that employee as if they did not resume the vacation before returning to work.\n(6) [Notice to employer — interruption of vacation] An employee who intends to interrupt their vacation shall provide the employer with written notice of the interruption before or as soon as possible after the interruption begins.\n(7) [Notice to employer — resumption of vacation] An employee who interrupts their vacation and who intends to resume it immediately after the interruption ends shall provide the employer with written notice of the day on which they resume their vacation before or as soon as possible after that day.",
+    "history": "2017, c. 33, s. 202; 2018, c. 27, s. 455; 2018, c. 27, s. 533; 2020, c. 5, s. 37; 2020, c. 12, s. 4.1; 2021, c. 23, s. 340; 2021, c. 23, s. 345; 2021, c. 26, s. 20; 2021, c. 26, s. 26; 2024, c. 15, s. 197",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 187.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-187.1.html"
+  },
+  {
+    "id": "L-2-s187.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "187.2",
+    "marginal_note": "Postponement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "187.2\n(1) Despite paragraph 185(a) or any term or condition of employment, an employee may postpone their vacation until after the day on which a leave of absence taken under Division VII or VIII or section 247.5, or an absence due to a reason referred to in subsection 239(1) or 239.1(1), ends.\n(2) [Notice to employer] An employee who intends to postpone their vacation shall, as soon as possible, provide the employer with prior written notice of the postponement.",
+    "history": "2017, c. 33, s. 202; 2020, c. 5, s. 38; 2020, c. 12, s. 4.2; 2021, c. 23, s. 341; 2021, c. 23, s. 345; 2021, c. 26, s. 21; 2021, c. 26, s. 26",
+    "last_amended": "2022-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 187.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-187.2.html"
+  },
+  {
+    "id": "L-2-s188",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "188",
+    "marginal_note": "Termination of employment during year",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "188 When an employee ceases to be employed, the employer shall pay to the employee within 30 days after the day on which the employee ceases to be employed\n(a) any vacation pay then owing by the employer to the employee under this Division in respect of any prior completed year of employment; and\n(b) the applicable percentage, under section 184.01, of the wages of the employee during any part of the completed portion of their year of employment in respect of which vacation pay has not been paid to them.",
+    "history": "R.S., 1985, c. L-2, s. 188; 2012, c. 31, s. 219; 2018, c. 27, s. 456",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-188.html"
+  },
+  {
+    "id": "L-2-s189",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "189",
+    "marginal_note": "Transfer",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "189\n(1) Despite the lease or transfer of a work, undertaking or business, or any part of a work, undertaking or business, from one employer to another employer by sale, merger or otherwise, the employment of the employee, before and after the lease or transfer, who is employed in or in connection with the operation of that work, undertaking or business, is, for the purposes of this Division, deemed to be continuous with one employer if the work, undertaking or business\n(a) is a federal work, undertaking or business; or\n(b) becomes a federal work, undertaking or business due to the lease or transfer.\n(1.1) [Retendering] If, due to a contract being awarded through a retendering process, a second employer becomes responsible for carrying out any particular federal work, undertaking or business, or part of one, that was previously carried out by a first employer, an employee who is employed in or in connection with the its operation before and after the retendering, is, for the purposes of this Division, deemed to be continuously employed with one employer.\n(1.2) [Non-application] Subsections (1) and (1.1) do not apply if the employee’s first day of employment by the second employer is more than 13 weeks after the day that is the earlier of\n(a) the employee’s last day of employment by the first employer; and\n(b) the day on which the federal work, undertaking or business is transferred or the first day the second employer carries out the federal work, undertaking or business, as the case may be.\n(1.3) [Period of continuous employment] For greater certainty, if an employer’s work, undertaking or business becomes a federal work, undertaking or business due to a change in its activities, for the purposes of this Division, an employee’s period of continuous employment by the employer includes any period in which the work, undertaking or business in or in connection with the operation of which the employee is employed was not a federal work, undertaking or business.\n(1.4) [Calculation of period of employment] If subsection (1) or (1.1) applies in respect of an employee, any period between their employment by the first employer and their employment by the second employer is not included in the calculation of their period of continuous employment.\n(1.5) [Exception] For the purposes of an employee’s employment by the second employer, this section does not apply in respect of the calculation of the employee’s entitlement under section 230 if the first employer complied with that section in respect of their employment by that employer.\n(1.6) [Exception — severance pay] For the purposes of an employee’s employment by the second employer, this section does not apply in respect of the calculation of their entitlement to severance pay under section 235 if the first employer paid them severance pay in respect of their employment by that employer.\n(2) [Inclusion] For the purposes of subsection (1), a federal work, undertaking or business includes\n(a) any portion of the federal public administration specified from time to time in Schedule I, IV or V to the Financial Administration Act that is deleted from one of those Schedules and that is established as or becomes a part of a corporation or any federal work, undertaking or business to which this Part applies; or\n(b) a portion of the federal public administration included in a portion of the federal public administration so specified in one of those Schedules that is severed from the portion in which it was included and that is established as or becomes a part of such a corporation or federal work, undertaking or business.",
+    "history": "R.S., 1985, c. L-2, s. 189; R.S., 1985, c. 9 (1st Supp.), s. 7; 1996, c. 18, s. 10; 2003, c. 22, s. 112; 2018, c. 27, s. 457",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-189.html"
+  },
+  {
+    "id": "L-2-s190",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "190",
+    "marginal_note": "Regulations in relation to annual vacations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IV - Annual Vacations",
+    "heading": "DIVISION IV - Annual Vacations",
+    "text": "190 The Governor in Council may make regulations for carrying out the purposes and provisions of this Division and, without restricting the generality of the foregoing, may make regulations\n(a) defining the circumstances and conditions under which the rights of an employee under this Division may be waived or the enjoyment thereof postponed;\n(b) prescribing the notices to be given to employees of the times when vacations may be taken;\n(c) prescribing the time when vacation pay shall be paid;\n(d) defining the absences from employment that shall be deemed not to have interrupted continuity of employment;\n(e) respecting the determination by the employer of a year of employment in relation to any industrial establishment;\n(f) for the calculation and determination of vacation and vacation pay in the case of seasonal or temporary employees or in other suitable cases;\n(g) providing for the granting of vacation or the payment of vacation pay in the event of temporary cessation of employment; and\n(h) providing for the application of this Division where, owing to illness or other unavoidable absence, an employee has been absent from his employment.",
+    "history": "R.S., 1985, c. L-2, s. 190; 1993, c. 42, s. 20",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-190.html"
+  },
+  {
+    "id": "L-2-s191",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "191",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "191 The following definitions apply in this Division.\nemployed in a continuous operation means, in respect of an employee, employment in\n(a) any industrial establishment in which, in each seven-day period, operations once begun normally continue without cessation until the completion of the regularly scheduled operations for that period;\n(b) any operations or services concerned with the running of trains, planes, ships, trucks or other vehicles, whether in scheduled or non-scheduled operations;\n(c) any telephone, radio, television, telegraph or other communication or broadcasting operations or services; or\n(d) any operation or service normally carried on without regard to Sundays or general holidays. (occupé à un travail ininterrompu)\nholiday pay means pay calculated in accordance with section 196. (indemnité de congé)\nholiday with pay means a holiday for which an employee is entitled to holiday pay. (congé payé)",
+    "history": "R.S., 1985, c. L-2, s. 191; 2012, c. 31, s. 220",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-191.html"
+  },
+  {
+    "id": "L-2-s192",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "192",
+    "marginal_note": "Entitlement to holidays",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "192 Except as otherwise provided by this Division, every employee is entitled to and shall be granted a holiday with pay on each of the general holidays falling within any period of his employment.",
+    "history": "R.S., c. L-1, s. 48",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-192.html"
+  },
+  {
+    "id": "L-2-s193",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "193",
+    "marginal_note": "General holiday falling on day off",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "193\n(1) Except as otherwise provided by this Division and subject to subsection (2), when a general holiday falls on a day that is a non-working day for an employee, the employee is entitled to and shall be granted a holiday with pay at some other time, which may be by way of addition to his annual vacation or granted as a holiday with pay at a time convenient to both the employee and the employer.\n(2) [Alternative day for holiday falling on non-working Saturday or Sunday] Except as otherwise provided by this Division, when New Year’s Day, Canada Day, National Day for Truth and Reconciliation, Remembrance Day, Christmas Day or Boxing Day falls on a Sunday or Saturday that is a non-working day, the employee is entitled to and shall be granted a holiday with pay on the working day immediately preceding or following the general holiday.",
+    "history": "R.S., 1985, c. L-2, s. 193; 2021, c. 11, s. 5",
+    "last_amended": "2021-08-03",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-193.html"
+  },
+  {
+    "id": "L-2-s194",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "194",
+    "marginal_note": "Exemption under collective agreement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "194 Section 193 does not apply in respect of any employees who are employed under the terms of a collective agreement that entitles those employees to at least nine holidays with pay, exclusive of any annual vacation, in each year.",
+    "history": "R.S., c. L-1, s. 50; 1977-78, c. 27, s. 15",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-194.html"
+  },
+  {
+    "id": "L-2-s195",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "195",
+    "marginal_note": "Substitution — employees subject to collective agreement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "195\n(1) An employer may, in respect of one or more employees subject to a collective agreement, substitute any other day for a general holiday if the substitution is agreed to in writing by the employer and the trade union, and the substituted day shall, for that employee or those employees, be deemed to be a general holiday for the purposes of this Part.\n(2) [Substitution — employees not subject to collective agreement] Subject to subsection (3), an employer may, in respect of one or more employees not subject to a collective agreement, substitute any other day for a general holiday and the substituted day shall, for that employee or those employees, be deemed to be a general holiday for the purposes of this Part, if the substitution has been approved\n(a) in the case of a substitution that affects one employee, by that employee in writing; or\n(b) in the case of a substitution that affects more than one employee, by at least 70% of the affected employees.\n(3) [Posting of notice] If any other day is to be substituted for a general holiday under subsection (2), the employer shall post a notice of the substitution in readily accessible places where it is likely to be seen by the affected employees, for at least 30 days before the substitution takes effect.\n(4) [Exception] Subsection (3) does not apply to a substitution in respect of one employee following a request made under subsection 177.1(1).",
+    "history": "R.S., 1985, c. L-2, s. 195; 1993, c. 42, s. 21; 2017, c. 33, s. 203",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-195.html"
+  },
+  {
+    "id": "L-2-s195.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "195.1",
+    "marginal_note": "Voting, duration",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "195.1 Sections 172.1 and 172.2 apply, with such modifications as the circumstances require, in respect of the substitution of a general holiday pursuant to this Division.",
+    "history": "1993, c. 42, s. 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 195.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-195.1.html"
+  },
+  {
+    "id": "L-2-s196",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "196",
+    "marginal_note": "Holiday pay",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "196\n(1) Subject to subsections (2) and (4), an employer shall, for each general holiday, pay an employee holiday pay equal to at least one twentieth of the wages, excluding overtime pay, that the employee earned with the employer in the four-week period immediately preceding the week in which the general holiday occurs.\n(2) [Employees on commission] An employee whose wages are paid in whole or in part on a commission basis and who has completed at least 12 weeks of continuous employment with an employer shall, for each general holiday, be paid holiday pay equal to at least one sixtieth of the wages, excluding overtime pay, that they earned in the 12-week period immediately preceding the week in which the general holiday occurs.\n(3) [Repealed, 2018, c. 27, s. 458]\n(4) [Continuous operation employee not reporting for work] An employee who is employed in a continuous operation is not entitled to holiday pay for a general holiday\n(a) on which they do not report for work after having been called to work on that day; or\n(b) for which they make themselves unavailable to work when the conditions of employment in the industrial establishment in which they are employed\n(i) require them to be available, or\n(ii) allow them to make themselves unavailable.\n(5) [Repealed, 2018, c. 27, s. 458]",
+    "history": "R.S., 1985, c. L-2, s. 196; 2012, c. 31, s. 221; 2018, c. 27, s. 458",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-196.html"
+  },
+  {
+    "id": "L-2-s197",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "197",
+    "marginal_note": "Additional pay for holiday work",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "197\n(1) An employee who is required to work on a day on which they are entitled to holiday pay shall be paid, in addition to the holiday pay for that day, wages at a rate equal to at least one and one-half times their regular rate of wages for the time that they work on that day.\n(2) [Employment in continuous operation] An employee employed in a continuous operation who is required to work on a day on which they are entitled to holiday pay shall\n(a) be paid in accordance with subsection (1);\n(b) be given a holiday with pay at some other time, either by adding it to their annual vacation or by granting it at a time convenient to both the employee and the employer; or\n(c) be paid holiday pay for the first day on which they do not work after that day, if a collective agreement that is binding on the employer and the employee so provides.\n(3) [Repealed, 2018, c. 27, s. 459]",
+    "history": "R.S., 1985, c. L-2, s. 197; 1993, c. 42, s. 22(F); 2001, c. 34, s. 18(F); 2012, c. 31, s. 221; 2018, c. 27, s. 459",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-197.html"
+  },
+  {
+    "id": "L-2-s198",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "198",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "198 [Repealed, 2012, c. 31, s. 221]",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-198.html"
+  },
+  {
+    "id": "L-2-s199",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "199",
+    "marginal_note": "Holiday work for managers, etc.",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "199 Despite section 197, an employee excluded from the application of Division I under subsection 167(2) who is required to work on a day on which they are entitled to holiday pay shall be given a holiday with pay at some other time, either by adding it to their annual vacation or by granting it at a time convenient to both the employee and the employer.",
+    "history": "R.S., 1985, c. L-2, s. 199; 2012, c. 31, s. 222",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-199.html"
+  },
+  {
+    "id": "L-2-s200",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "200",
+    "marginal_note": "Holiday pay deemed to be wages",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "200 Holiday pay granted to an employee is for all purposes deemed to be wages.",
+    "history": "R.S., 1985, c. L-2, s. 200; 2012, c. 31, s. 222",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-200.html"
+  },
+  {
+    "id": "L-2-s201",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "201",
+    "marginal_note": "Application of section 189",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "201 Section 189 applies for the purposes of this Division.",
+    "history": "R.S., 1985, c. L-2, s. 201; R.S., 1985, c. 9 (1st Supp.), s. 8; 1993, c. 42, s. 24; 2012, c. 31, s. 222",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-201.html"
+  },
+  {
+    "id": "L-2-s201.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "201.1",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "201.1 [Repealed, 2012, c. 31, s. 222]",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 201.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-201.1.html"
+  },
+  {
+    "id": "L-2-s202",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "202",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION V - General Holidays",
+    "heading": "DIVISION V - General Holidays",
+    "text": "202 [Repealed, 2012, c. 31, s. 222]",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-202.html"
+  },
+  {
+    "id": "L-2-s203",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "203",
+    "marginal_note": "Definition of multi-employer employment",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VI - Multi-employer Employment",
+    "heading": "DIVISION VI - Multi-employer Employment",
+    "text": "203\n(1) In this Division, multi-employer employment, as more particularly defined by the regulations, means employment in any occupation or trade in which, by custom of that occupation or trade, any or all employees would in the usual course of a working month be ordinarily employed by more than one employer.\n(2) [Regulations] The Governor in Council may make regulations\n(a) defining more particularly the expression “multi-employer employment”; and\n(b) modifying, to the extent that the Governor in Council considers necessary, the provisions of Division I.1, IV, V, VII, VIII, X, XI, XIII or XIV so that, as far as practicable, employees engaged in multi-employer employment will be entitled to the same rights and benefits under that Division as employees employed by one employer.\n(3) [Idem, application] Any regulation made pursuant to subsection (2) may be made applicable to all federal works, undertakings or businesses or particularly to one or more such works, undertakings or businesses or such classes thereof or classes of employees thereof as may be specified in the regulations.",
+    "history": "R.S., 1985, c. L-2, s. 203; R.S., 1985, c. 9 (1st Supp.), s. 9; 2017, c. 33, s. 204",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-203.html"
+  },
+  {
+    "id": "L-2-s204",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "204",
+    "marginal_note": "Reassignment and job modification",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Maternity-related Reassignment and Leave",
+    "text": "204\n(1) An employee who is pregnant or nursing may, during the period from the beginning of the pregnancy to the end of the twenty-fourth week following the birth, request the employer to modify her job functions or reassign her to another job if, by reason of the pregnancy or nursing, continuing any of her current job functions may pose a risk to her health or to that of the foetus or child.\n(2) [Certificate] An employee’s request under subsection (1) must be accompanied by a certificate from a health care practitioner of the employee’s choice indicating the expected duration of the potential risk and the activities or conditions to avoid in order to eliminate the risk.",
+    "history": "R.S., 1985, c. L-2, s. 204; R.S., 1985, c. 9 (1st Supp.), s. 9; 1993, c. 42, s. 26; 2018, c. 27, s. 463",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-204.html"
+  },
+  {
+    "id": "L-2-s205",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "205",
+    "marginal_note": "Employer’s obligations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Maternity-related Reassignment and Leave",
+    "text": "205\n(1) An employer to whom a request has been made under subsection 204(1) shall examine the request in consultation with the employee and, where reasonably practicable, shall modify the employee’s job functions or reassign her.\n(2) [Rights of employee] An employee who has made a request under subsection 204(1) is entitled to continue in her current job while the employer examines her request, but, if the risk posed by continuing any of her job functions so requires, she is entitled to and shall be granted a leave of absence with pay at her regular rate of wages until the employer\n(a) modifies her job functions or reassigns her, or\n(b) informs her in writing that it is not reasonably practicable to modify her job functions or reassign her,\nand that pay shall for all purposes be deemed to be wages.\n(3) [Onus of proof] The onus is on the employer to show that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the certificate issued under subsection 204(2) is not reasonably practicable.\n(4) [Employee to be informed] If the employer concludes that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the certificate is not reasonably practicable, the employer shall so inform the employee in writing.\n(5) [Status of employee] An employee whose job functions are modified or who is reassigned shall be deemed to continue to hold the job that she held at the time of making the request under subsection 204(1), and shall continue to receive the wages and benefits that are attached to that job.\n(6) [Employee’s right to leave] An employee referred to in subsection (4) is entitled to and shall be granted a leave of absence for the duration of the risk as indicated in the certificate.",
+    "history": "R.S., 1985, c. L-2, s. 205; R.S., 1985, c. 9 (1st Supp.), s. 9; 1993, c. 42, s. 26; 2018, c. 27, s. 464",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-205.html"
+  },
+  {
+    "id": "L-2-s205.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "205.1",
+    "marginal_note": "Entitlement to leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Maternity-related Reassignment and Leave",
+    "text": "205.1 An employee who is pregnant or nursing is entitled to and shall be granted a leave of absence during the period from the beginning of the pregnancy to the end of the twenty-fourth week following the birth, if she provides the employer with a certificate issued by a health care practitioner of her choice indicating that she is unable to work by reason of the pregnancy or nursing and indicating the duration of that inability.",
+    "history": "1993, c. 42, s. 26; 2018, c. 27, s. 465",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 205.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-205.1.html"
+  },
+  {
+    "id": "L-2-s205.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "205.2",
+    "marginal_note": "Employee’s duty to inform employer",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Maternity-related Reassignment and Leave",
+    "text": "205.2 An employee whose job functions have been modified, who has been reassigned or who is on a leave of absence shall give at least two weeks’ notice in writing to the employer of any change in the duration of the risk or in the inability as indicated in the certificate issued by a health care practitioner, unless there is a valid reason why that notice cannot be given, and the notice must be accompanied by a new certificate.",
+    "history": "1993, c. 42, s. 26; 2018, c. 27, s. 465",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 205.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-205.2.html"
+  },
+  {
+    "id": "L-2-s206",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206",
+    "marginal_note": "Entitlement to leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Maternity Leave",
+    "text": "206\n(1) Every employee is entitled to and shall be granted a leave of absence from employment of up to 17 weeks, which leave may begin not earlier than 13 weeks prior to the estimated date of her confinement and end not later than 17 weeks following the actual date of her confinement, if the employee provides her employer with a certificate of a health care practitioner certifying that she is pregnant.\n(1.1) [Extension of period] If the confinement has not occurred during the 17 weeks of her leave of absence, the leave of absence is extended until the date of her confinement.\n(2) [Extension of period — child in hospital] If, during the period of 17 weeks following the date of confinement, the child who was born is hospitalized, the period is extended by the number of weeks during which the child is hospitalized.\n(3) [Limitation] An extension under subsection (2) must not result in the period being longer than 52 weeks.",
+    "history": "R.S., 1985, c. L-2, s. 206; R.S., 1985, c. 9 (1st Supp.), s. 10; 1993, c. 42, s. 26; 2012, c. 27, s. 3; 2017, c. 20, s. 259; 2018, c. 27, s. 466",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.html"
+  },
+  {
+    "id": "L-2-s206.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.1",
+    "marginal_note": "Entitlement to leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Parental Leave",
+    "text": "206.1\n(1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for a newborn child of the employee or a child who is in the care of the employee for the purpose of adoption under the laws governing adoption in the province in which the employee resides.\n(2) [Period when leave may be taken] The leave of absence granted under this section may only be taken during the 78-week period beginning\n(a) in the case of a new-born child of the employee, at the option of the employee, on the day the child is born or comes into the actual care of the employee; and\n(b) in the case of an adoption, on the day the child comes into the actual care of the employee.\n(2.1) [Extension of period] The period referred to in subsection (2) is extended by the number of weeks during which the employee is on leave under any of sections 206.3 to 206.5 and 206.9, is absent due to a reason referred to in subsection 239(1) or 239.1(1) or is on leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).\n(2.2) [Extension of period — child in hospital] If the child referred to in subsection (1) is hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child is hospitalized.\n(2.3) [Limitation] An extension under subsection (2.1) or (2.2) must not result in the period being longer than 104 weeks.\n(2.4) [Interruption] The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.3 to 206.5 and 206.9, to be absent due to a reason referred to in subsection 239(1) or 239.1(1) or to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).\n(2.5) [Resumption] The leave referred to in subsection (1) resumes immediately after the interruption ends.\n(3) [Aggregate leave — employees] The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same birth or adoption shall not exceed 71 weeks, but the amount of leave that may be taken by one employee under this section in respect of the same birth or adoption shall not exceed 63 weeks.\n(4) [Exception — medical leave] Except to the extent that it is inconsistent with subsection 239(7), section 209.1 applies to an employee who interrupted the leave referred to in subsection (1) in order to be absent due to a reason referred to in subsection 239(1).\n(4.1) [Repealed, 2021, c. 26, s. 22]\n(5) [Exception — work-related illness or injury] Except to the extent that it is inconsistent with subsections 239.1(3) and (4), section 209.1 applies to an employee who interrupted the leave referred to in subsection (1) in order to be absent due to a reason referred to in subsection 239.1(1).\n(6) [Exception — member of reserve force] Despite section 209.1, sections 247.93 to 247.95 apply to an employee who interrupted the leave referred to in subsection (1) in order to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).",
+    "history": "1993, c. 42, s. 26; 2000, c. 14, s. 42; 2002, c. 9, s. 17; 2012, c. 27, s. 4; 2017, c. 20, s. 260; 2018, c. 27, s. 310; 2018, c. 27, s. 467; 2020, c. 5, s. 39; 2020, c. 12, s. 4.3; 2021, c. 23, s. 342; 2021, c. 23, s. 345; 2021, c. 26, s. 22; 2021, c. 26, s. 26",
+    "last_amended": "2022-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.1.html"
+  },
+  {
+    "id": "L-2-s206.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.2",
+    "marginal_note": "Aggregate leave — maternity and parental",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Parental Leave",
+    "text": "206.2 The aggregate amount of leave that may be taken by more than one employee under sections 206 and 206.1 in respect of the same birth shall not exceed 86 weeks, but the aggregate amount of leave that may be taken by one employee under those sections in respect of the same birth shall not exceed 78 weeks.",
+    "history": "2000, c. 14, s. 42; 2017, c. 20, s. 261; 2018, c. 27, s. 311",
+    "last_amended": "2019-03-17",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.2.html"
+  },
+  {
+    "id": "L-2-s206.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.3",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Compassionate Care Leave",
+    "text": "206.3\n(1) For the purposes of this section, care, family member and support have, subject to the regulations, the same meanings as in the regulations made under the Employment Insurance Act and week means the period between midnight on Saturday and midnight on the immediately following Saturday.\n(2) [Entitlement to leave] Subject to subsections (3) to (8), every employee is entitled to and shall be granted a leave of absence from employment of up to 28 weeks to provide care or support to a family member of the employee if a health care practitioner issues a certificate stating that the family member has a serious medical condition with a significant risk of death within 26 weeks from\n(a) the day the certificate is issued; or\n(b) if the leave was commenced before the certificate was issued, the day the leave was commenced.\n(2.1) [Repealed, 2018, c. 27, s. 468]\n(3) [Period when leave may be taken] The leave of absence may only be taken during the period\n(a) that starts with\n(i) the first day of the week in which the certificate is issued, or\n(ii) if the leave was commenced before the certificate was issued, the first day of the week in which the leave was commenced if the certificate is valid from any day in that week; and\n(b) that ends with the last day of the week in which either of the following occurs, namely,\n(i) the family member dies, or\n(ii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends.\n(3.1) [Certificate not necessary] For greater certainty, but subject to subsection (3), for leave under this section to be taken after the end of the period of 26 weeks set out in subsection (2), it is not necessary for a health care practitioner to issue an additional certificate under that subsection (2).\n(4) [Shorter period] If a shorter period is prescribed by regulation for the purposes of subsection 23.1(5) or 152.06(4) of the Employment Insurance Act,\n(a) the certificate referred to in subsection (2) must state that the family member has a serious medical condition with a significant risk of death within that period; and\n(b) that shorter period applies for the purposes of subparagraph (3)(b)(ii).\n(5) [Expiry of shorter period] When a shorter period referred to in subsection (4) has expired in respect of a family member, no further leave may be taken under this section in respect of that family member until the minimum number of weeks prescribed for the purposes of subsection 12(4.3) or 152.14(7) of the Employment Insurance Act has elapsed.\n(6) [Repealed, 2014, c. 20, s. 242]\n(7) [Aggregate leave — more than one employee] The aggregate amount of leave that may be taken by two or more employees under this section in respect of the care or support of the same family member shall not exceed 28 weeks in the period referred to in subsection (3).\n(7.1) [Limitation — section 206.4] No leave may be taken by one or more employees under subsection 206.4(2) or (2.1) before the end of the leave taken under subsection (2) in respect of the same person.\n(8) [Copy of certificate] If requested in writing by the employer within 15 days after an employee’s return to work, the employee must provide the employer with a copy of the certificate referred to in subsection (2).\n(9) [Application] The references in this section to provisions that are in Part VII.1 of the Employment Insurance Act apply only in relation to employees who are self-employed persons referred to in paragraph (b) of the definition self-employed person in subsection 152.01(1) of that Act.",
+    "history": "2003, c. 15, s. 27; 2009, c. 33, s. 30; 2014, c. 20, s. 242; 2015, c. 36, s. 73; 2017, c. 20, s. 262; 2018, c. 27, s. 468",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.3.html"
+  },
+  {
+    "id": "L-2-s206.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.4",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Leave Related to Critical Illness",
+    "text": "206.4\n(1) For the purposes of this section, care, critically ill adult, critically ill child, family member and support have, subject to the regulations, the same meanings as in the regulations made under the Employment Insurance Act and week has the same meaning as in subsection 206.3(1).\n(2) [Leave — 37 weeks] Every employee who is a family member of a critically ill child is entitled to and shall be granted a leave of absence from employment of up to 37 weeks in order to care for or support that child if a health care practitioner has issued a certificate that\n(a) states that the child is a critically ill child and requires the care or support of one or more of their family members; and\n(b) sets out the period during which the child requires that care or support.\n(2.1) [Leave — 17 weeks] Every employee who is a family member of a critically ill adult is entitled to and shall be granted a leave of absence from employment of up to 17 weeks in order to care for or support that adult if a health care practitioner has issued a certificate that\n(a) states that the adult is a critically ill adult and requires the care or support of one or more of their family members; and\n(b) sets out the period during which the adult requires that care or support.\n(3) [Repealed, 2018, c. 27, s. 469]\n(4) [Period when leave may be taken — child] The period during which the employee may take a leave of absence\n(a) begins on the first day of the week in which either of the following falls:\n(i) the day on which the first certificate is issued in respect of the child or adult, as the case may be, that meets the requirements of subsection (2) or (2.1), or\n(ii) if the leave begins before the day on which the certificate is issued, the day from which the health care practitioner certifies that the child or adult, as the case may be, is critically ill; and\n(b) ends on the last day of the week in which either of the following occurs:\n(i) the child or adult, as the case may be, dies, or\n(ii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a).\n(5) [Aggregate leave — employees] The aggregate amount of leave that may be taken by employees under this section during the period referred to in subsection (4) must not exceed\n(a) in respect of the same critically ill child, 37 weeks; or\n(b) in respect of the same critically ill adult, 17 weeks.\n(6) [Limitation] No leave may be taken by one or more employees under subsection (2.1) before the end of the period referred to in subsection (4) if leave was granted under subsection (2) in respect of the same person.\n(7) [Limitation — section 206.3] No leave may be taken by one or more employees under section 206.3 before the end of the leave taken under subsection (2) or (2.1) in respect of the same person.",
+    "history": "2012, c. 27, s. 5; 2017, c. 20, s. 263; 2018, c. 27, s. 469",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.4.html"
+  },
+  {
+    "id": "L-2-s206.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.5",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Leave Related to Death or Disappearance",
+    "text": "206.5\n(1) The following definitions apply in this section.\nchild means a person who is under 25 years of age. (enfant)\ncrime means an offence under the Criminal Code, other than one that is excluded by the regulations. (crime)\nparent, with respect to a child, means\n(a) a person who, in law, is a parent of the child;\n(b) a person, other than a person referred to in paragraph (a), who, in law\n(i) has custody of the child or, in Quebec, parental authority over the child,\n(ii) is the guardian of the child or, in Quebec, the tutor or curator to the person of the child, or\n(iii) has decision-making responsibility, as defined in subsection 2(1) of the Divorce Act, in respect of the child;\n(c) a person with whom the child is placed for the purposes of adoption under the laws governing adoption in the province in which the person resides; or\n(d) a person prescribed to be a parent by regulations made under paragraph 209.4(f). (parent)\n(2) [Leave — death of child] Every employee is entitled to and shall be granted a leave of absence from employment of up to 156 weeks if the employee is the parent of a child who has died and it is probable, considering the circumstances, that the child died as a result of a crime.\n(3) [Leave — child who has disappeared] Every employee is entitled to and shall be granted a leave of absence from employment of up to 156 weeks if the employee is the parent of a child who has disappeared and it is probable, considering the circumstances, that the child disappeared as a result of a crime.\n(4) [Exception] An employee is not entitled to a leave of absence if they are charged with the crime.\n(5) [Period when leave may be taken] The period during which the employee may take a leave of absence\n(a) begins on the day on which the death or disappearance, as the case may be, occurs; and\n(b) ends 156 weeks after the day on which the death or disappearance, as the case may be, occurs.\n(6) [Disappearance of child] Despite paragraph (5)(b), in the case of a child who disappears and who is subsequently found, the period referred to in subsection (5) ends\n(a) on the 14th day after the day on which the child is found, if the child is found during the 156-week period, but no later than the end of the 156-week period; or\n(b) 156 weeks after the day on which the disappearance occurs if subsection (2) applies to the child.\n(7) [Clarification] For greater certainty, a leave under this section ends on the day on which the circumstances are such that it is no longer probable that the death or disappearance was the result of a crime.\n(8) [Aggregate leave — employees] The aggregate amount of leave that may be taken by employees under this section in respect of the same death or disappearance of a child — or the same children who die or disappear as a result of the same event — must not exceed 156 weeks.",
+    "history": "2012, c. 27, s. 6; 2018, c. 27, s. 470; 2021, c. 23, s. 249; 2023, c. 26, s. 282",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.5.html"
+  },
+  {
+    "id": "L-2-s206.51",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.51",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Leave Related to Pregnancy Loss",
+    "text": "206.51\n(1) The following definitions apply in this section.\ncommon-law partner, in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. (conjoint de fait)\nstillbirth means the complete expulsion or extraction of a foetus from a person on or after the 20th week of pregnancy or after the foetus has attained at least 500 g, without any breathing, beating of the heart, pulsation of the umbilical cord or movement of voluntary muscle from the foetus after the expulsion or extraction. (mortinaissance)\n(2) [Eligible employees] An employee is eligible for the leave of absence referred to in subsection (3) if\n(a) their pregnancy does not result in a live birth;\n(b) the pregnancy of their spouse or common-law partner does not result in a live birth; or\n(c) they intended to be the legal parent of the child that would have been born had another person’s pregnancy resulted in a live birth.\n(3) [Entitlement to leave] An employee who is eligible for a leave of absence under subsection (2) is entitled to and shall be granted a leave of absence of up to\n(a) eight weeks, if the pregnancy resulted in a stillbirth; or\n(b) three days, in any other case.\n(4) [Pregnancy with multiples] For the purposes of this section, the following apply in respect of a pregnancy of more than one foetus:\n(a) an employee may take only one leave of absence under subsection (3) in respect of the pregnancy; and\n(b) a pregnancy that does not result in a live birth includes a pregnancy that has ended without a live birth in respect of at least one foetus.\n(5) [Period when leave may be taken] The period during which the employee may take a leave of absence begins on the day on which the pregnancy does not result in a live birth and ends 26 weeks after that day.\n(6) [Leave with pay] If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first three days of leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.\n(7) [Division of leave] The leave of absence may be taken in one or two periods. The employer may require that each period of leave be not less than one day’s duration.\n(8) [Regulations] The Governor in Council may make regulations defining any expression for the purposes of this section, including the expressions “regular rate of wages” and “normal hours of work”.",
+    "history": "2024, c. 15, s. 198",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.51.html"
+  },
+  {
+    "id": "L-2-s206.6",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.6",
+    "marginal_note": "Leave — five days",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Personal Leave",
+    "text": "206.6\n(1) Every employee is entitled to and shall be granted a leave of absence from employment of up to five days in every calendar year for\n(a) [Repealed, 2021, c. 27, s. 6]\n(b) carrying out responsibilities related to the health or care of any of their family members;\n(c) carrying out responsibilities related to the education of any of their family members who are under 18 years of age;\n(d) addressing any urgent matter concerning themselves or their family members;\n(e) attending their citizenship ceremony under the Citizenship Act; and\n(f) any other reason prescribed by regulation.\n(2) [Leave with pay] If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first three days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.\n(3) [Division of leave] The leave of absence may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration.\n(4) [Documentation] The employer may, in writing and no later than 15 days after an employee’s return to work, request that the employee provide documentation to support the reasons for the leave. The employee shall provide that documentation only if it is reasonably practicable for them to obtain and provide it.\n(5) [Regulations] The Governor in Council may make regulations for the purposes of this section, including regulations\n(a) setting out the other reasons for taking leave under paragraph (1)(f);\n(b) defining the expressions “regular rate of wages” and “normal hours of work”; and\n(c) specifying the persons who are the employee’s family members.",
+    "history": "2017, c. 33, s. 206; 2018, c. 27, s. 514; 2021, c. 27, s. 6",
+    "last_amended": "2022-12-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.6.html"
+  },
+  {
+    "id": "L-2-s206.7",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.7",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Leave for Victims of Family Violence",
+    "text": "206.7\n(1) The following definitions apply in subsection (2).\nchild means a person who is under 18 years of age. (enfant)\nparent has the same meaning as in subsection 206.5(1) but does not include a curator to the person. (parent)\n(2) [Leave — 10 days] Every employee who is a victim of family violence or who is the parent of a child who is a victim of family violence is entitled to and shall be granted a leave of absence from employment of up to 10 days in every calendar year, in order to enable the employee, in respect of such violence,\n(a) to seek medical attention for themselves or their child in respect of a physical or psychological injury or disability;\n(b) to obtain services from an organization which provides services to victims of family violence;\n(c) to obtain psychological or other professional counselling;\n(d) to relocate temporarily or permanently;\n(e) to seek legal or law enforcement assistance or to prepare for or participate in any civil or criminal legal proceeding; or\n(f) to take any measures prescribed by regulation.\n(2.1) [Leave with pay] If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first five days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.\n(3) [Exception] An employee is not entitled to a leave of absence with respect to any act of family violence if the employee is charged with an offence related to that act or if it is probable, considering the circumstances, that the employee committed that act.\n(4) [Division of leave] The leave of absence may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration.\n(5) [Documentation] The employer may, in writing and no later than 15 days after an employee’s return to work, request the employee to provide documentation to support the reasons for the leave. The employee shall provide that documentation only if it is reasonably practicable for them to obtain and provide it.\n(6) [Regulations] The Governor in Council may make regulations defining the expressions “regular rate of wages” and “normal hours of work” for the purposes of subsection (2.1).",
+    "history": "2017, c. 33, s. 206; 2018, c. 27, s. 514; 2021, c. 23, s. 250",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.7.html"
+  },
+  {
+    "id": "L-2-s206.8",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.8",
+    "marginal_note": "Leave — five days",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Leave for Traditional Aboriginal Practices",
+    "text": "206.8\n(1) Every employee who is an Aboriginal person and who has completed three consecutive months of continuous employment with an employer is entitled to and shall be granted a leave of absence from employment of up to five days in every calendar year, in order to enable the employee to engage in traditional Aboriginal practices, including\n(a) hunting;\n(b) fishing;\n(c) harvesting; and\n(d) any practice prescribed by regulation.\n(2) [Division of leave] The leave of absence may be taken in one or more periods. The employer may require that each period of leave be not less than one day’s duration.\n(3) [Documentation] The employer may, in writing and no later than 15 days after an employee’s return to work, request the employee to provide documentation that shows the employee as an Aboriginal person. The employee shall provide that documentation only if it is reasonably practicable for him or her to obtain and provide it.\n(4) [Definition of Aboriginal] For the purposes of this section, Aboriginal means Indian, Inuit or Métis.",
+    "history": "2017, c. 33, s. 206",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.8.html"
+  },
+  {
+    "id": "L-2-s206.9",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "206.9",
+    "marginal_note": "Entitlement to leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "Leave for Court or Jury Duty",
+    "text": "206.9 Every employee is entitled to and shall be granted a leave of absence from employment to attend court to\n(a) act as a witness in a proceeding;\n(b) act as a juror in a proceeding; or\n(c) participate in a jury selection process.",
+    "history": "2018, c. 27, s. 471",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 206.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-206.9.html"
+  },
+  {
+    "id": "L-2-s207",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "207",
+    "marginal_note": "Notification to employer",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "207\n(1) Every employee who intends to take a leave of absence from employment under section 206 or 206.1 shall\n(a) unless there is a valid reason for not doing so, give at least four weeks notice in writing to the employer before the day on which the leave is to begin; and\n(b) inform the employer in writing of the length of leave intended to be taken.\n(1.1) [Exception — valid reason] If there is a valid reason for not providing notice in accordance with paragraph (1)(a), the employee shall notify the employer in writing as soon as possible that the employee intends to take a leave of absence.\n(2) [Change in length of leave] Every employee who intends to take or who is on a leave of absence from employment under section 206 or 206.1 shall provide the employer with notice in writing of at least four weeks of any change in the length of leave intended to be taken, unless there is a valid reason why that notice cannot be given, in which case the employee shall provide the employer with notice in writing as soon as possible.",
+    "history": "R.S., 1985, c. L-2, s. 207; R.S., 1985, c. 9 (1st Supp.), s. 10; 1993, c. 42, s. 28; 2017, c. 20, s. 264",
+    "last_amended": "2017-12-03",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-207.html"
+  },
+  {
+    "id": "L-2-s207.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "207.01",
+    "marginal_note": "Minimum periods of leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "207.01 Subject to the regulations, a leave of absence under any of sections 206.3 to 206.5 may only be taken in one or more periods of not less than one week’s duration.",
+    "history": "2014, c. 20, s. 243",
+    "last_amended": "2014-10-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 207.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-207.01.html"
+  },
+  {
+    "id": "L-2-s207.02",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "207.02",
+    "marginal_note": "Interruption",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "207.02\n(1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1) or 239.1(1).\n(2) [Resumption] The interrupted leave resumes immediately after the interruption ends.\n(3) [Exception — medical leave] Except to the extent that it is inconsistent with subsection 239(7), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239(1).\n(3.1) [Repealed, 2021, c. 26, s. 23]\n(4) [Exception — work-related illness or injury] Except to the extent that it is inconsistent with subsections 239.1(3) and (4), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239.1(1).",
+    "history": "2014, c. 20, s. 243; 2018, c. 27, s. 472; 2020, c. 5, s. 40; 2020, c. 12, s. 4.4; 2021, c. 23, s. 343; 2021, c. 23, s. 345; 2021, c. 26, s. 23; 2021, c. 26, s. 26",
+    "last_amended": "2022-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 207.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-207.02.html"
+  },
+  {
+    "id": "L-2-s207.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "207.1",
+    "marginal_note": "Notice to employer — interruption of leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "207.1\n(1) An employee who intends to interrupt their leave under subsection 206.1(2.4) or 207.02(1) shall provide the employer with a notice in writing of the interruption before or as soon as possible after it begins.\n(2) [Notice to employer — resumption of leave] The employee shall provide the employer with a notice in writing of the day on which they resume their leave before or as soon as possible after that day.",
+    "history": "2012, c. 27, s. 7; 2014, c. 20, s. 244",
+    "last_amended": "2014-10-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 207.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-207.1.html"
+  },
+  {
+    "id": "L-2-s207.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "207.2",
+    "marginal_note": "Notification to employer — interruption for child’s hospitalization",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "207.2\n(1) An employee who intends to interrupt their maternity or parental leave in order to return to work as a result of the hospitalization of his or her child shall provide the employer with a notice in writing of the interruption as soon as possible.\n(2) [Employer’s decision] The employer shall, within one week after receiving the notice, advise the employee in writing of the employer’s decision to accept or refuse the employee’s return to work.\n(3) [Refusal] If the employer refuses the interruption or does not advise the employee within the week referred to in subsection (2), the leave under section 206 or 206.1 is extended by the number of weeks during which the child is hospitalized. The aggregate amounts of leave referred to in subsection 206.1(3) and section 206.2 are extended by the same number of weeks.\n(4) [Certificate] The employer may, in writing and no later than 15 days after an employee’s return to work, require the employee to provide a certificate issued by a health care practitioner attesting to the child’s hospitalization.\n(5) [End of interruption] An employee who intends to return to their maternity or parental leave after an interruption shall, as soon as possible, advise the employer in writing of the date on which the maternity or parental leave is to resume.\n(6) [Limitation] The extension referred to in subsection (3) applies only once in respect of the same child.",
+    "history": "2012, c. 27, s. 7; 2017, c. 20, s. 265; 2018, c. 27, s. 473",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 207.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-207.2.html"
+  },
+  {
+    "id": "L-2-s207.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "207.3",
+    "marginal_note": "Notice to employer of leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "207.3\n(1) Every employee who takes a leave of absence from employment under any of sections 206.3 to 206.9 shall, as soon as possible, provide the employer with a notice in writing of the reasons for the leave and the length of the leave that they intend to take.\n(2) [Notice of change in length of leave] Every employee who is on a leave of absence from employment under any of sections 206.3 to 206.9 shall, as soon as possible, provide the employer with a notice in writing of any change in the length of the leave that they intend to take.\n(3) [Notice — leave of more than four weeks] If the length of the leave taken under any of sections 206.3 to 206.5, paragraph 206.51(3)(a) or section 206.9 is more than four weeks, the notice in writing of any change in the length of the leave shall be provided on at least four weeks’ notice, unless there is a valid reason why that cannot be done.\n(4) [Documentation] The employer may require the employee to provide documentation in support of the reasons for the leave taken under section 206.4, 206.5 or 206.9 and of any change in the length of leave that the employee intends to take.\n(5) [Return to work postponed] If an employee who takes a leave of more than four weeks under any of sections 206.3 to 206.5 or paragraph 206.51(3)(a) wishes to shorten the length of the leave but does not provide the employer with four weeks’ notice, the employer may postpone the employee’s return to work for a period of up to four weeks after the day on which the employee informs the employer of the new end date of the leave. If the employer informs the employee that their return to work is postponed, the employee is not entitled to return to work until the day that is indicated by the employer.\n(6) [Deemed part of leave] The period of the postponement is deemed to be part of the leave.",
+    "history": "2012, c. 27, s. 8; 2014, c. 20, s. 245; 2017, c. 20, s. 266; 2017, c. 33, s. 207; 2018, c. 27, s. 474; 2024, c. 15, s. 199",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 207.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-207.3.html"
+  },
+  {
+    "id": "L-2-s208",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "208",
+    "marginal_note": "Prohibition",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "208\n(1) Subject to subsection (2), no employer shall require an employee to take a leave of absence from employment because the employee is pregnant.\n(2) [Exception] An employer may require a pregnant employee to take a leave of absence from employment if the employee is unable to perform an essential function of her job and no appropriate alternative job is available for that employee.\n(3) [Length of leave] A pregnant employee who is unable to perform an essential function of her job and for whom no appropriate alternative job is available may be required to take a leave of absence from employment only for such time as she is unable to perform that essential function.\n(4) [Burden of proof] The burden of proving that a pregnant employee is unable to perform an essential function of her job rests with the employer.",
+    "history": "R.S., 1985, c. L-2, s. 208; R.S., 1985, c. 9 (1st Supp.), s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-208.html"
+  },
+  {
+    "id": "L-2-s208.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "208.1",
+    "marginal_note": "Application",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "208.1 Regardless of the time at which an employee makes a request under section 204, the rights and obligations provided under sections 204 and 205 take precedence over the application of subsection 208(2).",
+    "history": "1993, c. 42, s. 29",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 208.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-208.1.html"
+  },
+  {
+    "id": "L-2-s209",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209",
+    "marginal_note": "Right to notice of employment opportunities",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209 Every employee who intends to or is required to take a leave of absence from employment under this Division is entitled, on written request therefor, to be informed in writing of every employment, promotion or training opportunity that arises during the period when the employee is on leave of absence from employment and for which the employee is qualified, and on receiving such a request every employer of such an employee shall so inform the employee.",
+    "history": "R.S., 1985, c. L-2, s. 209; R.S., 1985, c. 9 (1st Supp.), s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.html"
+  },
+  {
+    "id": "L-2-s209.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.1",
+    "marginal_note": "Resumption of employment in same position",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.1\n(1) Every employee who takes or is required to take a leave of absence from employment under this Division is entitled to be reinstated in the position that the employee occupied when the leave of absence from employment commenced, and every employer of such an employee shall, on the expiration of any such leave, reinstate the employee in that position.\n(2) [Comparable position] Where for any valid reason an employer cannot reinstate an employee in the position referred to in subsection (1), the employer shall reinstate the employee in a comparable position with the same wages and benefits and in the same location.\n(3) [Wages and benefits affected by reorganization] Where an employee takes leave under this Division and, during the period of that leave, the wages and benefits of the group of employees of which that employee is a member are changed as part of a plan to reorganize the industrial establishment in which that group is employed, that employee is entitled, on being reinstated in employment under this section, to receive the wages and benefits in respect of that employment that that employee would have been entitled to receive had that employee been working when the reorganization took place.\n(4) [Notice of changes in wages and benefits] The employer of every employee who is on a leave of absence from employment under this Division and whose wages and benefits would be changed as a result of a reorganization referred to in subsection (3) shall notify the employee in writing of that change as soon as possible.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.1.html"
+  },
+  {
+    "id": "L-2-s209.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.2",
+    "marginal_note": "Right to benefits",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.2\n(1) The pension, health and disability benefits and the seniority of any employee who takes or is required to take a leave of absence from employment under this Division shall accumulate during the entire period of the leave.\n(2) [Contributions by employee] Where contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (1), the employee is responsible for and must, within a reasonable time, pay those contributions for the period of any leave of absence under this Division unless, before taking leave or within a reasonable time thereafter, the employee notifies the employer of the employee’s intention to discontinue contributions during that period.\n(2.1) [Contributions by employer] An employer who pays contributions in respect of a benefit referred to in subsection (1) shall continue to pay those contributions during an employee’s leave of absence under this Division in at least the same proportion as if the employee were not on leave unless the employee does not pay the employee’s contributions, if any, within a reasonable time.\n(3) [Failure to pay contributions] For the purposes of calculating the pension, health and disability benefits of an employee in respect of whom contributions have not been paid as required by subsections (2) and (2.1), the benefits shall not accumulate during the leave of absence and employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.\n(4) [Deemed continuous employment] For the purposes of calculating benefits of an employee who takes or is required to take a leave of absence from employment under this Division, other than benefits referred to in subsection (1), employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 10, c. 43 (3rd Supp.), s. 1; 2001, c. 34, s. 21(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.2.html"
+  },
+  {
+    "id": "L-2-s209.21",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.21",
+    "marginal_note": "Effect of leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.21 Notwithstanding the provisions of any income-replacement scheme or any insurance plan in force at the workplace, an employee who takes a leave of absence under this Division is entitled to benefits under the scheme or plan on the same terms as any employee who is absent from work for health-related reasons and is entitled to benefits under the scheme or plan.",
+    "history": "1993, c. 42, s. 30",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.21.html"
+  },
+  {
+    "id": "L-2-s209.22",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.22",
+    "marginal_note": "Status of certificate",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.22 A certificate issued by a health care practitioner under this Division is conclusive proof of the statements contained in it.",
+    "history": "1993, c. 42, s. 30; 2018, c. 27, s. 475",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.22.html"
+  },
+  {
+    "id": "L-2-s209.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.3",
+    "marginal_note": "Prohibition",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.3\n(1) No employer shall dismiss, suspend, lay off, demote or discipline an employee because the employee is pregnant or has applied for leave of absence in accordance with this Division or take into account the pregnancy of an employee or the intention of an employee to take leave of absence from employment under this Division in any decision to promote or train the employee.\n(2) [Prohibition] The prohibitions set out in subsection (1) also apply in respect of an employee who has taken a leave of absence under any of sections 206.3 to 206.9.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 10; 2003, c. 15, s. 28; 2012, c. 27, s. 9; 2017, c. 33, s. 208; 2018, c. 27, s. 476",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.3.html"
+  },
+  {
+    "id": "L-2-s209.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.4",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.4 The Governor in Council may make regulations\n(a) specifying the absences from employment that are deemed not to have interrupted continuous employment referred to in any of sections 206.51 to 206.8;\n(a.1) [Repealed, 2017, c. 20, s. 267]\n(a.2) prescribing the maximum number of periods of leave of absence that an employee may take under any of sections 206.3 to 206.5;\n(b) specifying what does, or does not, constitute an essential function of a job referred to in section 208;\n(c) specifying what does not constitute a valid reason for not reinstating an employee in the position referred to in subsection 209.1(2);\n(d) enlarging the meaning of care and support in subsections 206.3(1) and 206.4(1), and of critically ill adult and critically ill child in subsection 206.4(1);\n(e) prescribing other persons to be included in the meanings of family member in subsections 206.3(1) and 206.4(1);\n(e.1) adapting the terminology of the definitions of care, critically ill adult, critically ill child, family member and support in the regulations made under the Employment Insurance Act for the purposes of the definitions of those terms in subsections 206.3(1) and 206.4(1) of this Act;\n(f) prescribing offences to be excluded from the definition of crime in subsection 206.5(1) and prescribing other persons to be included in the definition of parent in that subsection;\n(g) prescribing shorter periods of consecutive months of continuous employment for the purposes of subsections 206.51(6), 206.6(2), 206.7(2.1) and 206.8(1);\n(h) prescribing cases, other than the one set out in subsection 206.5(4), in which an employee is not entitled to a leave of absence and cases in which an employee is entitled to a leave of absence even if they are charged with the crime;\n(h.1) defining family violence for the purposes of section 206.7;\n(h.2) prescribing cases, other than those set out in subsection 206.7(3), in which an employee is not entitled to a leave of absence and cases in which, despite that subsection, an employee is entitled to a leave of absence under subsection 206.7(2);\n(h.3) prescribing documentation that the employer may request under any of subsections 206.6(4), 206.7(5) and 206.8(3);\n(i) prescribing documentation that the employer may require under subsection 207.3(4);\n(j) specifying the circumstances in which a leave under this Division may be interrupted; and\n(k) extending the period within which a leave under this Division may be taken.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 10; 1993, c. 42, s. 31; 2003, c. 15, s. 29; 2012, c. 27, s. 10; 2014, c. 20, s. 246; 2017, c. 20, s. 267; 2017, c. 33, s. 209; 2018, c. 27, s. 477; 2018, c. 27, s. 515; 2023, c. 26, s. 283; 2024, c. 15, s. 200",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.4.html"
+  },
+  {
+    "id": "L-2-s209.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "209.5",
+    "marginal_note": "Application of section 189",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VII - Maternity-related Reassignment and Leave and Other Leaves",
+    "heading": "General",
+    "text": "209.5 Section 189 applies for the purposes of this Division.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 10",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 209.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-209.5.html"
+  },
+  {
+    "id": "L-2-s210",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210",
+    "marginal_note": "Employee entitled",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210\n(1) Except when subsection (1.01) applies, every employee is entitled to and shall be granted, in the event of the death of a member of their immediate family or a family member in respect of whom the employee is, at the time of the death, on leave under section 206.3 or 206.4, a leave of absence from employment of up to 10 days that may be taken during the period that begins on the day on which the death occurs and ends six weeks after the latest of the days on which any funeral, burial or memorial service of that deceased person occurs.\n(1.01) [Employee entitled — child] Every employee is entitled to and shall be granted, in the event of the death of a child of the employee or the death of a child of their spouse or common-law partner, a leave of absence from employment of up to eight weeks that may be taken during the period that begins on the day on which the death occurs and ends 12 weeks after the latest of the days on which any funeral, burial or memorial service of the child occurs.\n(1.02) [Definition of child] In subsection (1.01), child means\n(a) a person who is under 18 years of age; or\n(b) a person in respect of whom the employee or their spouse or common-law partner, as the case may be, is entitled to the Canada caregiver credit under paragraph 118(1)(d) of the Income Tax Act.\n(1.1) [Extension] At the request of the employee, the employer may extend, in writing, the period during which the leave of absence from employment may be taken.\n(1.2) [Division of leave] The leave of absence may be taken in one or two periods. The employer may require that any period of leave be of not less than one day’s duration.\n(1.3) [Notice to employer] Every employee who takes the leave of absence shall, as soon as possible, provide the employer with a notice in writing of the beginning of any period of leave of absence, the reasons for the leave and the length of the leave that they intend to take.\n(1.4) [Notice — change in length of leave] Every employee who is on the leave of absence shall, as soon as possible, provide the employer with a notice in writing of any change in the length of the leave that they intend to take.\n(1.5) [Notice — leave of more than four weeks] If the length of the leave of absence is more than four weeks, the notice in writing of any change in the length of the leave shall be provided on at least four weeks’ notice, unless there is a valid reason why that cannot be done.\n(1.6) [Return to work postponed] If an employee who takes the leave of absence for more than four weeks wishes to shorten the length of the leave but does not provide the employer with four weeks’ notice, the employer may postpone the employee’s return to work for a period of up to four weeks after the day on which the employee informs the employer of the new end date of the leave. If the employer informs the employee that their return to work is postponed, the employee is not entitled to return to work until the day that is indicated by the employer.\n(1.7) [Deemed part of leave] The period of the postponement is deemed to be part of the leave.\n(2) [Bereavement leave with pay] If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first three days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.\n(3) [Repealed, 2024, c. 15, s. 201]\n(4) [Application of section 189] Section 189 applies for the purposes of this Division.",
+    "history": "R.S., 1985, c. L-2, s. 210; 2017, c. 33, s. 210; 2021, c. 17, s. 1; 2021, c. 27, s. 6.1; 2024, c. 15, s. 201; 2024, c. 15, s. 204",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.html"
+  },
+  {
+    "id": "L-2-s210.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210.1",
+    "marginal_note": "Right to notice of employment opportunities",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210.1 An employee who takes a leave of absence from employment under this Division is entitled, on written request, to be informed in writing of every employment, promotion or training opportunity that arises during the period when the employee is on the leave of absence and for which the employee is qualified, and on receiving the request, every employer of the employee shall inform the employee accordingly.",
+    "history": "2024, c. 15, s. 202",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.1.html"
+  },
+  {
+    "id": "L-2-s210.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210.2",
+    "marginal_note": "Resumption of employment in same position",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210.2\n(1) An employee who takes a leave of absence from employment under this Division is entitled to be reinstated in the position that the employee occupied when the leave of absence commenced, and the employer of the employee shall reinstate the employee in that position at the end of the leave.\n(2) [Comparable position] If for any valid reason an employer cannot reinstate an employee in the position referred to in subsection (1), the employer shall reinstate the employee in a comparable position with the same wages and benefits and in the same location.\n(3) [Wages and benefits affected by reorganization] If an employee takes leave under this Division and, during the period of that leave, the wages and benefits of the group of employees of which that employee is a member are changed as part of a plan to reorganize the industrial establishment in which that group is employed, that employee is entitled, on being reinstated in employment under this section, to receive the wages and benefits in respect of that employment that the employee would have been entitled to receive had they been working when the reorganization took place.\n(4) [Notice of changes in wages and benefits] The employer of every employee who is on a leave of absence under this Division and whose wages and benefits would be changed as a result of a reorganization referred to in subsection (3) shall notify the employee in writing of that change as soon as possible.",
+    "history": "2024, c. 15, s. 202",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.2.html"
+  },
+  {
+    "id": "L-2-s210.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210.3",
+    "marginal_note": "Right to benefits",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210.3\n(1) The pension, health and disability benefits and the seniority of any employee who takes a leave of absence from employment under this Division accumulate during the entire period of the leave.\n(2) [Contributions by employee] If contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (1), the employee is responsible for and shall, within a reasonable time, pay those contributions for the period of any leave of absence under this Division unless, before or within a reasonable time after taking the leave, the employee notifies the employer of the employee’s intention to discontinue contributions during that period.\n(3) [Contributions by employer] An employer who pays contributions in respect of a benefit referred to in subsection (1) shall continue to pay those contributions during an employee’s leave of absence under this Division in at least the same proportion as if the employee were not on leave unless the employee does not pay the employee’s contributions, if any, within a reasonable time.\n(4) [Failure to pay contributions] For the purposes of calculating the pension, health and disability benefits of an employee in respect of whom contributions have not been paid as required under subsections (2) and (3), the benefits do not accumulate during the leave of absence and employment on the employee’s return to work is deemed to be continuous with employment before the employee’s absence.\n(5) [Deemed continuous employment] For the purposes of calculating benefits, other than benefits referred to in subsection (1), of an employee who takes a leave of absence under this Division, employment on the employee’s return to work is deemed to be continuous with employment before the employee’s absence.",
+    "history": "2024, c. 15, s. 202",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.3.html"
+  },
+  {
+    "id": "L-2-s210.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210.4",
+    "marginal_note": "Effect of leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210.4 Despite the provisions of any income-replacement scheme or any insurance plan in force at the workplace, an employee who takes a leave of absence from employment under this Division is entitled to benefits under the scheme or plan on the same terms as any employee who is absent from work for health-related reasons and is entitled to benefits under the scheme or plan.",
+    "history": "2024, c. 15, s. 202",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.4.html"
+  },
+  {
+    "id": "L-2-s210.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210.5",
+    "marginal_note": "Prohibition",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210.5 No employer shall\n(a) dismiss, suspend, lay off, demote or discipline an employee because the employee applies for, intends to take or has taken a leave of absence from employment under this Division; or\n(b) take into account the fact that an employee applies for, intends to take or has taken a leave of absence from employment under this Division in any decision to promote or train that employee.",
+    "history": "2024, c. 15, s. 202",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.5.html"
+  },
+  {
+    "id": "L-2-s210.6",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "210.6",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION VIII - Bereavement Leave",
+    "heading": "DIVISION VIII - Bereavement Leave",
+    "text": "210.6 The Governor in Council may make regulations\n(a) defining the expression “immediate family” for the purposes of subsection 210(1);\n(b) for the purposes of subsection 210(2),\n(i) defining the expressions “regular rate of wages” and “normal hours of work”, and\n(ii) prescribing shorter periods of consecutive months of continuous employment;\n(c) specifying what does not constitute a valid reason for not reinstating an employee in the position referred to in subsection 210.2(2);\n(d) for the purposes of this Division, specifying the absences from employment that are deemed not to have interrupted continuity of employment;\n(e) specifying the circumstances in which a leave under this Division may be interrupted; and\n(f) extending the period within which a leave under this Division may be taken.",
+    "history": "2024, c. 15, s. 202",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 210.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-210.6.html"
+  },
+  {
+    "id": "L-2-s211",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "211",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "211 In this Division,\njoint planning committee means a committee established pursuant to section 214; (comité mixte)\nredundant employee means an employee whose employment is to be terminated pursuant to a notice under section 212; (surnuméraire)\ntrade union means a trade union that is certified under Part I to represent any redundant employee or that is recognized by an employer of any redundant employee as the bargaining agent for that employee. (syndicat)",
+    "history": "1980-81-82-83, c. 89, s. 31",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 211",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-211.html"
+  },
+  {
+    "id": "L-2-s212",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "212",
+    "marginal_note": "Notice of group termination",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "212\n(1) Any employer who terminates, either simultaneously or within any period not exceeding four weeks, the employment of a group of 50 or more employees employed by the employer within a particular industrial establishment, or of such lesser number of employees as prescribed by regulations applicable to the employer made under paragraph 227(b), shall, in addition to any notice required to be given under section 230, give notice to the Head, in writing, of his intention to so terminate at least 16 weeks before the date of termination of the employment of the employee in the group whose employment is first to be terminated.\n(2) [Copies of notice] A copy of any notice given to the Head under subsection (1) must be given immediately by the employer to the Minister of Employment and Social Development and the Canada Employment Insurance Commission and any trade union representing a redundant employee, and if any redundant employee is not represented by a trade union, a copy of that notice must be given to the employee or immediately posted by the employer in a conspicuous place within the industrial establishment in which that employee is employed.\n(3) [Contents of notice] A notice referred to in subsection (1) shall set out\n(a) the date or dates on which the employer intends to terminate the employment of any one or more employees;\n(b) the estimated number of employees in each occupational classification whose employment will be terminated; and\n(c) such other information as is prescribed by the regulations.\n(4) [Where employer deemed to terminate employment] Except where otherwise prescribed by regulation, an employer shall, for the purposes of this Division, be deemed to have terminated the employment of an employee where the employer lays off that employee.",
+    "history": "R.S., 1985, c. L-2, s. 212; 1996, c. 11, s. 67; 2005, c. 34, s. 80; 2013, c. 40, s. 238; 2018, c. 27, s. 574",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 212",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-212.html"
+  },
+  {
+    "id": "L-2-s213",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "213",
+    "marginal_note": "Cooperation with Commission",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "213\n(1) An employer who gives notice to the Head under section 212 and any trade union to which a copy of that notice is given must give the Canada Employment Insurance Commission any information requested by it for the purpose of assisting any redundant employee and must cooperate with the Commission to facilitate the re-establishment in employment of that employee.\n(2) [Statement of benefits] An employer who gives notice to the Head under section 212 shall give each redundant employee, as soon as possible after the notice is so given but in any case not later than two weeks before the date of the termination of the employment of the employee, a statement in writing setting out, as at the date of the statement, his vacation benefits, wages, severance pay and any other benefits and pay arising from his employment with that employer.",
+    "history": "R.S., 1985, c. L-2, s. 213; 1996, c. 11, s. 99; 2018, c. 27, s. 575",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-213.html"
+  },
+  {
+    "id": "L-2-s214",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "214",
+    "marginal_note": "Establishment of joint planning committee",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "214\n(1) An employer who gives notice to the Head under section 212 must, as soon as possible after giving the notice, establish a joint planning committee consisting of any number of members that is required or permitted by this section and sections 215 and 217.\n(2) [Minimum number of members] A joint planning committee established under subsection (1) shall consist of at least four members.\n(3) [Appointment of members] At least half of the members of a joint planning committee shall be appointed, in accordance with subsections 215(1), (2) and (3), as representatives of the redundant employees and the rest of the members shall be appointed, in accordance with subsection 215(5), as representatives of the employer.",
+    "history": "R.S., 1985, c. L-2, s. 214; 2018, c. 27, s. 576",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-214.html"
+  },
+  {
+    "id": "L-2-s215",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "215",
+    "marginal_note": "Employee representatives",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "215\n(1) Where all redundant employees are represented by a trade union or trade unions, each trade union is entitled to appoint at least one member of the joint planning committee as a representative of the redundant employees it represents.\n(2) [Idem] Where no redundant employees are represented by a trade union, the employees are entitled to appoint all the members of a joint planning committee who are to be their representatives.\n(3) [Idem] Where some but not all redundant employees are represented by a trade union or trade unions,\n(a) each trade union is entitled to appoint at least one member of a joint planning committee as a representative of the redundant employees it represents; and\n(b) the employees that are not represented by a trade union are entitled to appoint at least one member of a joint planning committee as their representative.\n(4) [Election] Each person appointed as a member of a joint planning committee pursuant to subsection (2) or paragraph (3)(b) shall be elected by the redundant employees entitled to appoint the member.\n(5) [Employer representatives] An employer is entitled to appoint, as his representatives on a joint planning committee, a number of members not exceeding the number of members to be appointed to the committee pursuant to subsections (1), (2) and (3).",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-215.html"
+  },
+  {
+    "id": "L-2-s216",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "216",
+    "marginal_note": "Time for appointment",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "216 The members of a joint planning committee must be appointed and must convene for their first sitting within two weeks after the date of the notice given to the Head under section 212.",
+    "history": "R.S., 1985, c. L-2, s. 216; 2018, c. 27, s. 577",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 216",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-216.html"
+  },
+  {
+    "id": "L-2-s217",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "217",
+    "marginal_note": "Failure to appoint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "217 If a trade union fails, or redundant employees fail, to appoint a member to a joint planning committee as provided in sections 214 and 215, the Head may, on application of any redundant employee, appoint a member to the committee in lieu of that trade union or those employees, as the case may be, and that member is a representative of the redundant employees represented by the trade union or of the redundant employees who failed to appoint the member, as the case may be.",
+    "history": "R.S., 1985, c. L-2, s. 217; 2018, c. 27, s. 577",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-217.html"
+  },
+  {
+    "id": "L-2-s218",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "218",
+    "marginal_note": "Notice of membership",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "218 On completion of the appointment of the members of a joint planning committee, the employer shall post the names of those members in a conspicuous place within the industrial establishment in which the redundant employees are employed.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-218.html"
+  },
+  {
+    "id": "L-2-s219",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "219",
+    "marginal_note": "Procedure",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "219\n(1) Subject to this Division, a joint planning committee may determine its own procedure.\n(2) [Co-chairpersons] The members of a joint planning committee shall elect from among themselves two co-chairpersons, one being a representative of the redundant employees selected by their representatives and the other being a representative of the employer selected by his representatives.\n(3) [Sittings] The co-chairpersons of a joint planning committee may, after consultation with the other members of the committee, fix the time and place of its sittings and shall notify the members of the time and place so fixed.\n(4) [Quorum] A majority of the members of a joint planning committee in office, at least half of which majority are representatives of the redundant employees, constitutes a quorum, but the members shall not proceed in the absence of any member of the committee at any sitting unless the absent member has been given reasonable notice of the sitting.\n(5) [Vacancy] Where any vacancy occurs in the membership of a joint planning committee before the committee has completed its work, the vacancy shall be filled forthwith in the manner provided in this Division for the selection of the person who vacated that membership.\n(6) [Idem] A vacancy in the membership of a joint planning committee does not invalidate the constitution of the committee or impair the right of the members of the committee in office to act, if the number of those members is not less than a quorum.\n(7) [Decision] A decision or other act or thing taken or done by a majority of the members of a joint planning committee present at a sitting of the committee, if the members present constitute a quorum, shall be deemed to have been taken or done by the committee.",
+    "history": "R.S., 1985, c. L-2, s. 219; 1998, c. 26, s. 61(E)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-219.html"
+  },
+  {
+    "id": "L-2-s220",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "220",
+    "marginal_note": "Wages",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "220 A member of a joint planning committee is entitled to such time from work as is necessary to attend sittings of the committee or to carry out any other functions as such a member, and any time spent by the member in carrying out any functions as a member shall, for the purpose of calculating wages owing to the member, be deemed to have been spent at his work.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-220.html"
+  },
+  {
+    "id": "L-2-s221",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "221",
+    "marginal_note": "Object of joint planning committee",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "221\n(1) It is the object of a joint planning committee to develop an adjustment program to\n(a) eliminate the necessity for the termination of employment; or\n(b) minimize the impact of the termination of employment on the redundant employees and to assist those employees in obtaining other employment.\n(2) [Scope of matters considered] In attaining its object under subsection (1), a joint planning committee may, unless the members of the committee agree otherwise, deal only with such matters as are normally the subject-matter of collective agreement in relation to the termination of employment.\n(3) [Reasonable effort] The members of a joint planning committee shall cooperate and make every reasonable effort to develop an adjustment program as expeditiously as possible.\n(4) [Cooperation with committee] The employer and any trade union or redundant employees who appointed the members of a joint planning committee shall cooperate with and assist the committee in developing an adjustment program.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-221.html"
+  },
+  {
+    "id": "L-2-s222",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "222",
+    "marginal_note": "Supplying of information",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "222\n(1) The employer and any trade union or redundant employees who appointed the members of a joint planning committee shall, on request of any member of the committee, forthwith provide the committee with such personal information relating to any redundant employee as the committee may reasonably require for its work.\n(2) [Head] The Head may\n(a) monitor and, on request, assist in the establishment and operation of a joint planning committee; and\n(b) attend any sittings of a joint planning committee as an observer.",
+    "history": "R.S., 1985, c. L-2, s. 222; 2018, c. 27, s. 578",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-222.html"
+  },
+  {
+    "id": "L-2-s223",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "223",
+    "marginal_note": "Application to Minister for arbitrator",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "223\n(1) Where all members of a joint planning committee who are representatives of the redundant employees agree to do so or where all members of a joint planning committee who are representatives of the employer agree to do so, those members may, after six weeks from the date of the notice to the Minister under section 212, apply jointly to the Minister for the appointment of an arbitrator if\n(a) the committee has not then completed developing an adjustment program; or\n(b) the committee has completed developing an adjustment program, but those members are not satisfied with the program or any part of the program.\n(2) [Form and contents of application] An application under subsection (1) shall be in writing and signed by the members making the application and shall set out the matters, if any, in dispute respecting the adjustment program.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-223.html"
+  },
+  {
+    "id": "L-2-s224",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "224",
+    "marginal_note": "Appointment of arbitrator",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "224\n(1) The Minister may, on application under subsection 223(1), appoint an arbitrator to assist the joint planning committee in the development of an adjustment program and to resolve any matters in dispute respecting the adjustment program.\n(2) [The Minister shall notify and send a statement of matters in dispute] Where an arbitrator is appointed under subsection (1), the Minister shall forthwith\n(a) notify, in writing, the joint planning committee of the decision to appoint an arbitrator and of the name of the arbitrator; and\n(b) if the application under subsection 223(1) sets out matters in dispute respecting an adjustment program, send to the arbitrator and to the joint planning committee a statement setting out any matters in dispute respecting the adjustment program that the arbitrator is to resolve.\n(3) [Restriction on matters included in statement] A statement referred to in subsection (2) shall be restricted to such of those matters set out in the application under subsection 223(1) as the Minister deems appropriate and as are normally the subject-matter of collective agreement in relation to termination of employment.\n(4) [Duty of arbitrator] An arbitrator shall assist the joint planning committee in the development of an adjustment program and the arbitrator, if sent a statement pursuant to subsection (2), shall, within four weeks after receiving the statement or such longer period as the Minister may specify,\n(a) consider the matters set out in the statement;\n(b) render a decision thereon; and\n(c) send a copy of the decision with the reasons therefor to the joint planning committee and to the Minister.\n(5) [Restriction] An arbitrator may not\n(a) review the decision of the employer to terminate the employment of the redundant employees; or\n(b) delay the termination of employment of the redundant employees.\n(6) [Powers of arbitrator] In relation to any proceeding before an arbitrator under this section, the arbitrator may\n(a) determine the procedure to be followed;\n(b) administer oaths and solemn affirmations;\n(c) receive and accept such evidence and information on oath, affidavit or otherwise as the arbitrator sees fit, whether or not the evidence is admissible in a court of law;\n(d) make such examination of documents containing personal information relating to any redundant employee and such inquiries relating to any redundant employee as the arbitrator deems necessary;\n(e) require an employer to post and keep posted in appropriate places any notice that the arbitrator considers necessary to bring to the attention of any redundant employees any matter relating to the proceeding; and\n(f) authorize any person to do anything described in paragraph (b) or (d) that the arbitrator may do and to report to the arbitrator thereon.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-224.html"
+  },
+  {
+    "id": "L-2-s225",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "225",
+    "marginal_note": "Applicable provisions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "225 Sections 58 and 66 apply, with such modifications as the circumstances require, in respect of a decision of an arbitrator under section 224 as though it were a decision referred to in those sections.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 225",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-225.html"
+  },
+  {
+    "id": "L-2-s226",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "226",
+    "marginal_note": "Implementation of adjustment program",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "226 On completion of the development of an adjustment program, the employer shall implement the program and the joint planning committee and any trade union or redundant employees who appointed the members of the committee shall cooperate with and assist the employer in implementing the program.",
+    "history": "1980-81-82-83, c. 89, s. 32",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-226.html"
+  },
+  {
+    "id": "L-2-s227",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "227",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "227 The Governor in Council may make regulations for carrying out the purposes and provisions of this Division and, without restricting the generality of the foregoing, may make regulations\n(a) exempting employers from the application of this Division in respect of the termination of employment of employees employed on a seasonal or irregular basis;\n(b) requiring employers employing employees in a particular occupational classification, in a particular industry or in an industrial establishment that is within an area or region described in the regulations, to comply with the provisions of this Division in respect of terminations of employment of groups of employees numbering less than fifty but greater than a number prescribed in the regulations;\n(c) prescribing information to be set out in a notice referred to in subsection 212(1); and\n(d) prescribing circumstances in which a lay-off of an employee shall not be deemed to be a termination of his employment by his employer.",
+    "history": "R.S., c. 17(2nd Supp.), s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 227",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-227.html"
+  },
+  {
+    "id": "L-2-s228",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "228",
+    "marginal_note": "Waiver of application of Division",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "228 On the submission of any person, the Minister may, by order and subject to any terms or conditions specified in the order, waive the application of this Division, or any provision thereof, in respect of any industrial establishment or of any class of employees therein specified in the order if it is shown to the satisfaction of the Minister that the application of this Division, or any provision thereof, as the case may be, in respect of any industrial establishment\n(a) would be or is unduly prejudicial to the interests of the employees therein or to any class of employees therein;\n(b) would be or is unduly prejudicial to the interests of the employer of those employees;\n(c) would be or is seriously detrimental to the operation of the industrial establishment; or\n(d) is not necessary, because measures for the assistance of redundant employees at that establishment that are substantially the same or to the same effect as the measures established by this Division or that provision, as the case may be, have been established by collective agreement or otherwise.",
+    "history": "R.S., c. 17(2nd Supp.), s. 16; 1980-81-82-83, c. 89, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 228",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-228.html"
+  },
+  {
+    "id": "L-2-s229",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "229",
+    "marginal_note": "Application of sections 214 to 226",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION IX - Group Termination of Employment",
+    "heading": "DIVISION IX - Group Termination of Employment",
+    "text": "229\n(1) Sections 214 to 226 do not apply in respect of any redundant employees who are represented by a trade union if the trade union and the employer are bound by a collective agreement containing\n(a) provisions that\n(i) specify procedures by which any matters relating to the termination of employment in the industrial establishment at which those employees are employed may be negotiated and finally settled, or\n(ii) are intended to minimize the impact of termination of employment on the employees represented by the trade union and to assist those employees in obtaining other employment; and\n(b) provisions that specify that those sections do not apply in respect of the employees represented by the trade union.\n(2) [Idem] Sections 214 to 226 do not apply in respect of any redundant employees who are represented by a trade union if the termination of the employment of those employees is the result of technological change as defined in subsection 51(1) and sections 52, 54 and 55 apply or would, but for subsection 51(2), apply to the trade union and the employer.",
+    "history": "1980-81-82-83, c. 89, s. 33",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 229",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-229.html"
+  },
+  {
+    "id": "L-2-s229.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "229.1",
+    "marginal_note": "Application",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION X - Individual Terminations of Employment",
+    "heading": "DIVISION X - Individual Terminations of Employment",
+    "text": "229.1 This Division does not apply to an employee whose termination of employment is by way of dismissal for just cause.",
+    "history": "2018, c. 27, s. 483",
+    "last_amended": "2024-02-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 229.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-229.1.html"
+  },
+  {
+    "id": "L-2-s230",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "230",
+    "marginal_note": "Employer’s duty",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION X - Individual Terminations of Employment",
+    "heading": "DIVISION X - Individual Terminations of Employment",
+    "text": "230\n(1) An employer who terminates the employment of an employee must give the employee\n(a) notice in writing of the employer’s intention to terminate their employment on a date specified in the notice, at least the applicable number of weeks set out in subsection (1.1) before that date;\n(b) wages in lieu of notice, at their regular rate of wages for their regular hours of work, for at least the applicable number of weeks set out in subsection (1.1); or\n(c) any combination of notice and amounts of wages in lieu of notice so that the total of the number of weeks of notice in writing and the number of weeks for which wages are paid in lieu of notice is equivalent to at least the applicable number of weeks set out in subsection (1.1).\n(1.01) [Clarification] The employer’s obligation to give and the employee’s right to receive notice or wages in lieu of notice under subsection (1) apply whether or not the employee has a right to avail themselves of any procedure for redress under this Part, including under subsection 240(1), with respect to the termination of their employment.\n(1.1) [Notice period] The applicable number of weeks for the purposes of subsections (1) and (2) is\n(a) two weeks, if the employee has completed at least three consecutive months of continuous employment with the employer;\n(b) three weeks, if the employee has completed at least three consecutive years of continuous employment with the employer;\n(c) four weeks, if the employee has completed at least four consecutive years of continuous employment with the employer;\n(d) five weeks, if the employee has completed at least five consecutive years of continuous employment with the employer;\n(e) six weeks, if the employee has completed at least six consecutive years of continuous employment with the employer;\n(f) seven weeks, if the employee has completed at least seven consecutive years of continuous employment with the employer; and\n(g) eight weeks, if the employee has completed at least eight consecutive years of continuous employment with the employer.\n(2) [Notice to trade union] If an employer is bound by a collective agreement that contains a provision authorizing an employee whose position becomes redundant to displace another employee on the basis of seniority, and the position of an employee who is so authorized becomes redundant, the employer must give at least the applicable number of weeks’ notice set out in subsection (1.1) in writing to the trade union that is a party to the collective agreement and to the employee that the employee’s position has become redundant.\n(2.1) [Rights of displaced employee] For greater certainty, any employee who is displaced and whose employment is terminated is entitled to and shall be given notice or wages in lieu of notice under subsection (1).\n(2.2) [Statement of benefits] An employer must give any employee whose employment is terminated a statement in writing that sets out their vacation benefits, wages, severance pay and any other benefits and pay arising from their employment with the employer as at the date of the statement. The statement must be given to the employee\n(a) in the case of an employee who receives notice under paragraph (1)(a), as soon as possible, but not later than two weeks before the date of the termination of their employment;\n(b) in the case of an employee who receives wages in lieu of notice under paragraph (1)(b), not later than the date of the termination of their employment; and\n(c) in the case of an employee who receives a combination of notice and wages in lieu of notice under paragraph (1)(c), as soon as possible, but not later than two weeks before the date of the termination of their employment unless the period of notice is shorter, in which case, the day on which notice is given to the employee of the date of the termination of their employment.\n(3) [Where employer deemed to terminate employment] Except where otherwise prescribed by regulation, an employer shall, for the purposes of this Division, be deemed to have terminated the employment of an employee when the employer lays off that employee.",
+    "history": "R.S., 1985, c. L-2, s. 230; 2018, c. 27, s. 485; 2024, c. 17, s. 249",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 230",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-230.html"
+  },
+  {
+    "id": "L-2-s231",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "231",
+    "marginal_note": "Conditions of employment",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION X - Individual Terminations of Employment",
+    "heading": "DIVISION X - Individual Terminations of Employment",
+    "text": "231 Where notice is given by an employer pursuant to subsection 230(1), the employer\n(a) shall not thereafter reduce the rate of wages or alter any other term or condition of employment of the employee to whom the notice was given except with the written consent of the employee; and\n(b) shall, between the time when the notice is given and the date specified therein, pay to the employee his regular rate of wages for his regular hours of work.",
+    "history": "R.S., c. 17(2nd Supp.), s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-231.html"
+  },
+  {
+    "id": "L-2-s232",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "232",
+    "marginal_note": "Expiration of notice",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION X - Individual Terminations of Employment",
+    "heading": "DIVISION X - Individual Terminations of Employment",
+    "text": "232 Where an employee to whom notice is given by his employer pursuant to subsection 230(1) continues to be employed by the employer for more than two weeks after the date specified in the notice, his employment shall not, except with the written consent of the employee, be terminated except by way of dismissal for just cause unless the employer again complies with subsection 230(1) in respect of the employee.",
+    "history": "R.S., c. 17(2nd Supp.), s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-232.html"
+  },
+  {
+    "id": "L-2-s233",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "233",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION X - Individual Terminations of Employment",
+    "heading": "DIVISION X - Individual Terminations of Employment",
+    "text": "233 The Governor in Council may make regulations\n(a) prescribing circumstances in which a lay-off of an employee shall not be deemed to be a termination of his employment by his employer; and\n(b) [Repealed, R.S., 1985, c. 9 (1st Supp.), s. 11]\n(c) defining for the purposes of this Division the absences from employment that shall be deemed not to have interrupted continuity of employment and the expression “regular hours of work”.",
+    "history": "R.S., 1985, c. L-2, s. 233; R.S., 1985, c. 9 (1st Supp.), s. 11",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-233.html"
+  },
+  {
+    "id": "L-2-s234",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "234",
+    "marginal_note": "Application of section 189",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION X - Individual Terminations of Employment",
+    "heading": "DIVISION X - Individual Terminations of Employment",
+    "text": "234 Section 189 applies for the purposes of this Division.",
+    "history": "R.S., c. 17(2nd Supp.), s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-234.html"
+  },
+  {
+    "id": "L-2-s235",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "235",
+    "marginal_note": "Minimum rate",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XI - Severance Pay",
+    "heading": "DIVISION XI - Severance Pay",
+    "text": "235\n(1) An employer who terminates the employment of an employee who has completed twelve consecutive months of continuous employment by the employer shall, except where the termination is by way of dismissal for just cause, pay to the employee the greater of\n(a) two days wages at the employee’s regular rate of wages for his regular hours of work in respect of each completed year of employment that is within the term of the employee’s continuous employment by the employer, and\n(b) five days wages at the employee’s regular rate of wages for his regular hours of work.\n(1.1) [Clarification] The employer’s obligation to pay and the employee’s right to receive the amount under subsection (1) apply whether or not the employee has a right to avail themselves of any procedure for redress under this Part, including under subsection 240(1), with respect to the termination of their employment.\n(2) [Circumstances deemed to be termination and deemed not to be termination] For the purposes of this Division,\n(a) except where otherwise provided by regulation, an employer shall be deemed to have terminated the employment of an employee when the employer lays off that employee.\n(b) [Repealed, 2011, c. 24, s. 167]",
+    "history": "R.S., 1985, c. L-2, s. 235; R.S., 1985, c. 32 (2nd Supp.), s. 41; 2011, c. 24, s. 167; 2024, c. 17, s. 250",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-235.html"
+  },
+  {
+    "id": "L-2-s236",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "236",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XI - Severance Pay",
+    "heading": "DIVISION XI - Severance Pay",
+    "text": "236 The Governor in Council may make regulations for the purposes of this Division\n(a) prescribing circumstances in which a lay-off of an employee shall not be deemed to be a termination of the employee’s employment by his employer;\n(b) [Repealed, R.S., 1985, c. 9 (1st Supp.), s. 12]\n(c) establishing methods for determining whether severance benefits provided to an employee under a plan established by an employer are equivalent to any benefits required to be paid to the employee under this Division; and\n(d) defining the absences from employment that shall be deemed not to have interrupted continuity of employment and the expression “regular hours of work”.",
+    "history": "R.S., 1985, c. L-2, s. 236; R.S., 1985, c. 9 (1st Supp.), s. 12",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 236",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-236.html"
+  },
+  {
+    "id": "L-2-s237",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "237",
+    "marginal_note": "Application of section 189",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XI - Severance Pay",
+    "heading": "DIVISION XI - Severance Pay",
+    "text": "237 Section 189 applies for the purposes of this Division.",
+    "history": "R.S., c. 17(2nd Supp.), s. 16",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 237",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-237.html"
+  },
+  {
+    "id": "L-2-s238",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "238",
+    "marginal_note": "Prohibition",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XII - Garnishment",
+    "heading": "DIVISION XII - Garnishment",
+    "text": "238 No employer shall dismiss, suspend, lay off, demote or discipline an employee on the ground that garnishment proceedings may be or have been taken with respect to the employee.",
+    "history": "R.S., 1985, c. L-2, s. 238; R.S., 1985, c. 9 (1st Supp.), s. 13",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 238",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-238.html"
+  },
+  {
+    "id": "L-2-s238.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "238.1",
+    "marginal_note": "Entitlement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XII.1 - Reimbursement of Work-related Expenses",
+    "heading": "DIVISION XII.1 - Reimbursement of Work-related Expenses",
+    "text": "238.1\n(1) Subject to subsection (2), an employee is entitled to and the employer shall provide reimbursement of reasonable work-related expenses.\n(2) [Exception] An employee is not entitled to be reimbursed for\n(a) an expense that is ineligible under any regulation made under this Division;\n(b) in the case of an employee who is subject to a collective agreement, an expense that the employee is required to pay in accordance with the collective agreement or any other written agreement between the trade union and the employer; or\n(c) in the case of an employee who is not subject to a collective agreement, an expense that the employee is required to pay in accordance with any written agreement between themselves and the employer.\n(3) [Payment] The employer shall pay the employee any amount that is payable under this section\n(a) in the case of an employee who is subject to a collective agreement, within the time limit set out under the collective agreement or any other written agreement between the trade union and the employer;\n(b) in the case of an employee who is not subject to a collective agreement, within the time limit set out under a written agreement between themselves and the employer; and\n(c) in any other case, within the time limit prescribed by regulation.",
+    "history": "2018, c. 27, s. 486",
+    "last_amended": "2023-07-09",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 238.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-238.1.html"
+  },
+  {
+    "id": "L-2-s238.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "238.2",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XII.1 - Reimbursement of Work-related Expenses",
+    "heading": "DIVISION XII.1 - Reimbursement of Work-related Expenses",
+    "text": "238.2 The Governor in Council may make regulations for the purposes of this Division including regulations prescribing factors to consider in determining if an expense is or is not work-related and prescribing factors to consider in determining if an expense is or is not reasonable.",
+    "history": "2018, c. 27, s. 486",
+    "last_amended": "2023-07-09",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 238.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-238.2.html"
+  },
+  {
+    "id": "L-2-s239",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "239",
+    "marginal_note": "Entitlement to leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIII - Medical Leave",
+    "heading": "DIVISION XIII - Medical Leave",
+    "text": "239\n(1) Every employee is entitled to and shall be granted a medical leave of absence from employment of up to 27 weeks as a result of\n(a) personal illness or injury;\n(b) organ or tissue donation;\n(c) medical appointments during working hours; or\n(d) quarantine.\n(1.1) [Repealed, 2021, c. 23, s. 344]\n(1.2) [Leave with pay] Subject to subsection (1.21) and the regulations, an employee earns, as of the first day on which this subsection applies to the employee,\n(a) after completing 30 days of continuous employment with an employer, three days of medical leave of absence with pay; and\n(b) following the period of 30 days referred to in paragraph (a), at the beginning of each month after completing one month of continuous employment with the employer, one day of medical leave of absence with pay.\n(1.21) [Maximum of 10 days] Subject to the regulations, an employee is entitled to earn up to 10 days of medical leave of absence with pay in a calendar year.\n(1.3) [Rate of wages] Each day of medical leave of absence with pay that an employee takes must be paid at their regular rate of wages for their normal hours of work, and that pay is for all purposes considered to be wages.\n(1.4) [Annual carry forward] Subject to the regulations, each day of medical leave of absence with pay that an employee does not take in a calendar year is to be carried forward to January 1 of the following calendar year and decreases, by one, the maximum number of days that can be earned in that calendar year under subsection (1.21).\n(1.5) [Division of leave with pay] The medical leave of absence with pay may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration.\n(2) [Certificate] The employer may, in writing and no later than 15 days after the return to work of an employee who has taken a medical leave of absence of at least five consecutive days, require the employee to provide a certificate issued by a health care practitioner certifying that the employee was incapable of working for the period of their medical leave of absence.\n(3) [Notice to employer] If an employee intends to take a medical leave of absence, they must give written notice to the employer of the day on which the leave is to begin and the expected duration of the leave at least four weeks before that day, unless there is a valid reason why that notice cannot be given, in which case the employee must provide the employer with written notice as soon as possible.\n(4) [Change — in length of leave] An employee must provide the employer with written notice of any change in the length of their medical leave of absence as soon as possible.\n(5) [Employment opportunities] An employee is entitled, on written request, to be informed in writing of every employment, promotion or training opportunity that arises during the period when the employee is on a medical leave of absence under this Division and for which the employee is qualified, and on receiving that request, the employer must provide the information to the employee.\n(6) [Prohibition] Subject to subsection (7), an employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee intends to take or has taken a medical leave of absence or taking such an intention or absence into account in any decision to promote or train the employee.\n(7) [Exception] An employer may assign to a different position, with different terms and conditions of employment, any employee who, after a medical leave of absence, is unable to perform the work performed by the employee prior to the absence.\n(8) [Benefits continue] The pension, health and disability benefits and the seniority of an employee who is absent from work due to medical leave under this Division accumulate during the entire period of the medical leave of absence.\n(9) [Contributions by employee] If contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (8), the employee is responsible for and must, within a reasonable time, pay those contributions for the period of any medical leave of absence unless, at the commencement of the absence or within a reasonable time after, the employee notifies the employer of the employee’s intention to discontinue contributions during that period.\n(10) [Contributions by employer] An employer who pays contributions in respect of a benefit referred to in subsection (8) must continue to pay those contributions during an employee’s medical leave of absence in at least the same proportion as if the employee were not absent, unless the employee does not pay the employee’s contributions, if any, within a reasonable time.\n(11) [Failure to pay contributions] For the purposes of calculating the pension, health and disability benefits of an employee in respect of whom contributions have not been paid as required by subsections (9) and (10), the benefits do not accumulate during the medical leave of absence and employment on the employee’s return to work is deemed to be continuous with employment before the employee’s absence.\n(12) [Deemed continuous employment] For the purposes of calculating benefits, other than benefits referred to in subsection (8), of an employee who is absent from work due to medical leave under this Division, employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.\n(13) [Regulations] The Governor in Council may make regulations\n(a) defining terms for the purposes of this Division, including “regular rate of wages” and “normal hours of work”;\n(b) modifying subsection (1.2), (1.21) or (1.4) if, in the opinion of the Governor in Council, employees or classes of employees will, despite the modification, earn periods of medical leave of absence with pay that are substantially equivalent to the period provided for in subsection (1.21); and\n(c) providing for employees or classes of employees to earn periods of medical leave of absence with pay other than in accordance with subsection (1.2) if, in the opinion of the Governor in Council, the periods of medical leave of absence with pay are substantially equivalent to the period provided for in subsection (1.21).\n(14) [Application of section 189] Section 189 applies for the purposes of this Division.",
+    "history": "R.S., 1985, c. L-2, s. 239; R.S., 1985, c. 9 (1st Supp.), s. 14, c. 43 (3rd Supp.), s. 2; 1993, c. 42, s. 32; 2001, c. 34, s. 22(F); 2012, c. 27, s. 11; 2018, c. 27, s. 487; 2020, c. 5, s. 41; 2021, c. 23, s. 344; 2021, c. 27, s. 7; 2022, c. 10, s. 423",
+    "last_amended": "2022-12-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 239",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-239.html"
+  },
+  {
+    "id": "L-2-s239.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "239.01",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIII - Medical Leave",
+    "heading": "DIVISION XIII - Medical Leave",
+    "text": "239.01 [Repealed, 2021, c. 26, s. 24]",
+    "history": "",
+    "last_amended": "2022-05-07",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 239.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-239.01.html"
+  },
+  {
+    "id": "L-2-s239.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "239.1",
+    "marginal_note": "Prohibition",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIII.1 - Work-related Illness and Injury",
+    "heading": "DIVISION XIII.1 - Work-related Illness and Injury",
+    "text": "239.1\n(1) Subject to subsection (4) and to the regulations made under this Division, no employer shall dismiss, suspend, lay off, demote or discipline an employee because of absence from work due to work-related illness or injury.\n(2) [Employer’s obligation] Every employer shall subscribe to a plan that provides an employee who is absent from work due to work-related illness or injury with wage replacement, payable at an equivalent rate to that provided for under the applicable workers’ compensation legislation in the employee’s province of permanent residence.\n(3) [Return to work] Subject to the regulations, the employer shall, where reasonably practicable, return an employee to work after the employee’s absence due to work-related illness or injury.\n(4) [Exception] An employer may assign to a different position, with different terms and conditions of employment, any employee who, after an absence due to work-related illness or injury, is unable to perform the work performed by the employee prior to the absence.\n(5) [Benefits continue] The pension, health and disability benefits and the seniority of an employee who is absent from work due to work-related illness or injury shall accumulate during the entire period of the absence.\n(6) [Contributions by employee] Where contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (5), the employee is responsible for and must, within a reasonable time, pay those contributions for the period of any absence due to work-related illness or injury unless, at the beginning of the absence or within a reasonable time thereafter, the employee notifies the employer of the employee’s intention to discontinue contributions during that period.\n(7) [Contributions by employer] An employer who pays contributions in respect of a benefit referred to in subsection (5) shall continue to pay those contributions during an employee’s absence due to work-related illness or injury in at least the same proportion as if the employee were not absent, unless the employee does not pay the employee’s contributions, if any, within a reasonable time.\n(8) [Failure to pay contributions] For the purposes of calculating the pension, health and disability benefits of an employee in respect of whom contributions have not been paid as required by subsections (6) and (7), the benefits shall not accumulate during the absence, and employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.\n(9) [Deemed continuous employment] For the purposes of calculating benefits, other than benefits referred to in subsection (5), of an employee who is absent from work due to work-related illness or injury, employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.\n(10) [Regulations] The Governor in Council may make regulations for carrying out the purposes of this Division and, without restricting the generality of the foregoing, may make regulations\n(a) for determining the duration of the employer’s obligation under subsection (3);\n(b) providing terms and conditions applicable to the employer under subsections (1) and (3) in the event of any termination of employment, lay-off or discontinuance of a function in an industrial establishment; and\n(c) providing for any other terms and conditions respecting the application of subsection (3).\n(11) [Application of section 189] Section 189 applies for the purposes of this Division.",
+    "history": "1993, c. 42, s. 33; 2001, c. 34, s. 23(F)",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 239.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-239.1.html"
+  },
+  {
+    "id": "L-2-s239.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "239.2",
+    "marginal_note": "Employer’s obligation",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIII.2 - Long-term Disability Plans",
+    "heading": "DIVISION XIII.2 - Long-term Disability Plans",
+    "text": "239.2\n(1) Every employer that provides benefits to its employees under a long-term disability plan must insure the plan with an entity that is licensed to provide insurance under the laws of a province.\n(2) [Exception] However, an employer may provide those benefits under a long-term disability plan that is not insured, in the circumstances and subject to the conditions provided for in the regulations.",
+    "history": "2012, c. 19, s. 434",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 239.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-239.2.html"
+  },
+  {
+    "id": "L-2-s239.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "239.3",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIII.2 - Long-term Disability Plans",
+    "heading": "DIVISION XIII.2 - Long-term Disability Plans",
+    "text": "239.3 The Governor in Council may make regulations respecting long-term disability plans, including regulations\n(a) specifying what constitutes a long-term disability plan; and\n(b) specifying the circumstances and conditions referred to in subsection 239.2(2).",
+    "history": "2012, c. 19, s. 434",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 239.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-239.3.html"
+  },
+  {
+    "id": "L-2-s240",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "240",
+    "marginal_note": "Complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "240\n(1) Subject to subsections (2) and 242(3.1), a person who has been dismissed and considers the dismissal to be unjust may make a complaint in writing to the Head if the employee\n(a) has completed 12 consecutive months of continuous employment by an employer; and\n(b) is not a member of a group of employees subject to a collective agreement.\n(1.01) [For greater certainty] For greater certainty, the fact that an employer complies with Divisions X and XI does not\n(a) affect the employee’s rights under this Division; or\n(b) prevent the Board from deciding under paragraph 242(3)(a) that the dismissal was unjust or from making any order under subsection 242(4), including a reinstatement order.\n(1.1) [Limitation] A person shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 246.1(1) or 247.99(1), unless that complaint has been withdrawn.\n(2) [Time for making complaint] Subject to subsection (3), a complaint under subsection (1) shall be made within ninety days from the date on which the person making the complaint was dismissed.\n(3) [Extension of time] The Head may extend the period set out in subsection (2)\n(a) if the Head is satisfied that a complaint was made in that period to a government official who had no authority to deal with the complaint but that the person making the complaint believed the official had that authority; or\n(b) in any circumstances that are prescribed by regulation.",
+    "history": "R.S., 1985, c. L-2, s. 240; R.S., 1985, c. 9 (1st Supp.), s. 15; 2018, c. 27, s. 488; 2018, c. 27, s. 579; 2024, c. 17, s. 251",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-240.html"
+  },
+  {
+    "id": "L-2-s241",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "241",
+    "marginal_note": "Reasons for dismissal",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "241\n(1) If an employer dismisses a person described in subsection 240(1), the person who was dismissed or the Head may make a request in writing to the employer to provide a written statement giving the reasons for the dismissal, and any employer who receives such a request must provide the person who made the request with such a statement within 15 days after the request is made.\n(2) [Head to assist parties] On receipt of a complaint made under subsection 240(1), the Head must endeavour to assist the parties to the complaint to settle the complaint.\n(3) [Complaint not settled within reasonable time] If a complaint is not settled under subsection (2) within the period that the Head considers to be reasonable in the circumstances, the Head must, on the written request of the person who made the complaint that the complaint be referred to the Board, deliver to the Board the complaint made under subsection 240(1), any written statement giving the reasons for the dismissal provided under subsection (1) and any other statements or documents that the Head has that relate to the complaint.\n(4) [Notice] If the person who made the complaint does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the person who made the complaint that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board.\n(5) [Time limit] Subject to the regulations, if the person who made the complaint does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the Head may deem the complaint to be withdrawn.",
+    "history": "R.S., 1985, c. L-2, s. 241; 2017, c. 20, s. 353; 2018, c. 27, s. 489; 2018, c. 27, s. 580",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-241.html"
+  },
+  {
+    "id": "L-2-s241.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "241.1",
+    "marginal_note": "Suspension of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "241.1\n(1) If the Board is satisfied that the complainant must take measures before the Board may continue to deal with the complaint referred to it under subsection 241(3), it may, at any time, suspend consideration of the complaint, in whole or in part.\n(2) [Notice] If the Board suspends consideration of a complaint, the Board shall notify the complainant in writing and specify in the notice\n(a) the measures that the complainant must take; and\n(b) the period within which they must take those measures.\n(3) [End of suspension] The suspension ends when, in the Board’s opinion, the measures specified in the notice have been taken.",
+    "history": "2018, c. 27, s. 490",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 241.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-241.1.html"
+  },
+  {
+    "id": "L-2-s241.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "241.2",
+    "marginal_note": "Rejection of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "241.2\n(1) The Board may reject a complaint referred to it under subsection 241(3), in whole or in part,\n(a) if the Board is satisfied that\n(i) the complaint is not within its jurisdiction,\n(ii) the complaint is frivolous, vexatious or not made in good faith,\n(iii) the complaint has been settled in writing between the employer and the complainant,\n(iv) there are other means available to the complainant to resolve the subject matter of the complaint that the Board considers should be pursued, or\n(v) the subject matter of the complaint has been adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator; or\n(b) if consideration of the complaint was suspended under subsection 241.1(1) and if, in the Board’s opinion, the measures specified in the notice under subsection 241.1(2) were not taken within the specified period.\n(2) [Notice of rejection of complaint] If the Board rejects a complaint, it shall notify the complainant in writing, with reasons.",
+    "history": "2018, c. 27, s. 490",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 241.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-241.2.html"
+  },
+  {
+    "id": "L-2-s242",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "242",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "242\n(1) [Repealed, 2017, c. 20, s. 354]\n(2) [Repealed, 2017, c. 20, s. 354]\n(3) [Decision of the Board] Subject to subsection (3.1), the Board, after a complaint has been referred to it, shall\n(a) consider whether the dismissal of the person who made the complaint was unjust and render a decision thereon; and\n(b) send a copy of the decision with the reasons therefor to each party to the complaint and to the Minister.\n(3.1) [Limitation on complaints] No complaint shall be considered by the Board under subsection (3) in respect of a person if\n(a) that person has been laid off because of lack of work or because of the discontinuance of a function; or\n(b) a procedure for redress has been provided under Part I or Part II of this Act or under any other Act of Parliament.\n(4) [Unjust dismissal] If the Board decides under subsection (3) that a person has been unjustly dismissed, the Board may, by order, require the employer who dismissed the person to\n(a) pay the person compensation not exceeding the amount of money that is equivalent to the remuneration that would, but for the dismissal, have been paid by the employer to the person;\n(b) reinstate the person in his employ; and\n(c) do any other like thing that it is equitable to require the employer to do in order to remedy or counteract any consequence of the dismissal.\n(5) [Payments under subsection 230(1) or 235(1)] For greater certainty, in making an order for compensation under subsection (4) the Board may, among other things, take into account any amount paid by the employer to the employee under subsection 230(1) or 235(1).",
+    "history": "R.S., 1985, c. L-2, s. 242; R.S., 1985, c. 9 (1st Supp.), s. 16; 1998, c. 26, s. 58; 2017, c. 20, s. 354; 2018, c. 27, s. 491; 2024, c. 17, s. 252",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-242.html"
+  },
+  {
+    "id": "L-2-s243",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "243",
+    "marginal_note": "Order final",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "243\n(1) Every order of the Board is final and shall not be questioned or reviewed in any court.\n(2) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under section 242.",
+    "history": "R.S., 1985, c. L-2, s. 243; 2017, c. 20, s. 355",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-243.html"
+  },
+  {
+    "id": "L-2-s244",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "244",
+    "marginal_note": "Enforcement of orders",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "244\n(1) Any person affected by an order of the Board under subsection 242(4), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons.\n(2) [Registration] On filing in the Federal Court under subsection (1), an order of the Board shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken in respect of it, as if the order were a judgment obtained in that Court.",
+    "history": "R.S., 1985, c. L-2, s. 244; 1993, c. 42, s. 34(F); 2017, c. 20, s. 355; 2018, c. 27, s. 581",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 244",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-244.html"
+  },
+  {
+    "id": "L-2-s245",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "245",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "245 For the purposes of this Division, the Governor in Council may make regulations\n(a) defining the absences from employment that shall be deemed not to have interrupted continuity of employment;\n(b) prescribing circumstances for the purposes of paragraph 240(3)(b);\n(c) prescribing periods for the purposes of subsection 241(4);\n(d) prescribing the circumstances under which a complaint is not to be deemed to be withdrawn under subsection 241(5); and\n(e) prescribing the conditions that are to be met before a complaint may be deemed to be withdrawn under subsection 241(5).",
+    "history": "R.S., 1985, c. L-2, s. 245; 2018, c. 27, s. 492",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 245",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-245.html"
+  },
+  {
+    "id": "L-2-s246",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246",
+    "marginal_note": "Civil remedy",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV - Unjust Dismissal",
+    "heading": "DIVISION XIV - Unjust Dismissal",
+    "text": "246\n(1) No civil remedy of an employee against his employer is suspended or affected by sections 240 to 245.\n(2) [Application of section 189] Section 189 applies for the purposes of this Division.",
+    "history": "1977-78, c. 27, s. 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.html"
+  },
+  {
+    "id": "L-2-s246.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.1",
+    "marginal_note": "Complaint to Board",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.1\n(1) Any employee may make a complaint in writing to the Board if they believe that their employer has taken any of the following reprisals against them:\n(a) the employer has taken action against the employee in contravention of subsection 173.01(5), 174.1(4) or 177.1(7) or of section 208, 209.3, 238, 239, 239.1 or 247.96;\n(a.1) the employer has taken action against the employee in contravention of paragraph 210.5(a) or (b);\n(b) dismissing, suspending, laying off, or demoting the employee, imposing a financial or other penalty on the employee, or otherwise taking any disciplinary action against the employee, because the employee\n(i) has made a complaint under this Part, other than a complaint under section 240,\n(ii) has provided information regarding the wages, hours of work, annual vacation or conditions of work of any employee to the Head or provided any other assistance to the Minister or the Head in the exercise or performance of the Minister’s or the Head’s powers, duties and functions under this Part\n(ii.1) has provided information regarding the wages, hours of work, annual vacation or conditions of work of any employee or provided any other assistance to an external adjudicator or a member of the Board in the exercise or performance, in accordance with subsections 12.001(2) or 14(5), of the powers, duties or functions conferred on the Board by this Part,\n(iii) has testified or is about to testify in a proceeding taken or an inquiry held under this Part, or\n(iv) has exercised, or sought to exercise, any right conferred on the employee by this Part;\n(c) taking into account the fact that the employee has taken any of the actions referred to in subparagraphs (b)(i) to (iv) in any decision with respect to the promotion or training of the employee; or\n(d) threatening to take any of the reprisals referred to in paragraph (b) or (c).\n(1.1) [For greater certainty] For greater certainty, the fact that an employer complies with Divisions X and XI does not\n(a) affect the employee’s rights under this Division; or\n(b) prevent the Board from deciding under section 246.4 that the employer has taken a reprisal against them or from making any order under that section, including a reinstatement order.\n(2) [Limitation] An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 247.99(1), unless that complaint has been withdrawn.\n(3) [Time for making complaint] A complaint referred to in subsection (1) shall be made to the Board not later than 90 days after the day on which the employee knew or, in the Board’s opinion, ought to have known of the action or circumstances giving rise to the complaint.\n(4) [Burden of proof] A complaint made under subsection (1) is itself evidence that the reprisal was actually taken and, if a party to the complaint proceedings alleges that the reprisal was not taken, the burden of proof is on that party.",
+    "history": "2017, c. 20, s. 356; 2017, c. 33, s. 215; 2018, c. 27, s. 506; 2018, c. 27, s. 516; 2018, c. 27, s. 582; 2020, c. 5, s. 43; 2020, c. 12, s. 4.6; 2021, c. 26, s. 25; 2024, c. 15, s. 203; 2024, c. 17, s. 253",
+    "last_amended": "2025-12-12",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.1.html"
+  },
+  {
+    "id": "L-2-s246.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.2",
+    "marginal_note": "Suspension of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.2\n(1) If the Board is satisfied that the employee must take measures before the Board may continue to deal with the complaint made under subsection 246.1(1), it may, at any time, suspend consideration of the complaint, in whole or in part.\n(2) [Notice] If the Board suspends a complaint, the Board shall notify the employee in writing and specify in the notice\n(a) the measures that the employee must take; and\n(b) the period of time within which the employee must take those measures.\n(3) [End of suspension] The suspension ends when, in the Board’s opinion, the measures specified in the notice have been taken.",
+    "history": "2017, c. 20, s. 356; 2018, c. 27, s. 506",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.2.html"
+  },
+  {
+    "id": "L-2-s246.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.3",
+    "marginal_note": "Rejection of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.3\n(1) The Board may reject a complaint made under subsection 246.1(1), in whole or in part,\n(a) if the Board is satisfied that\n(i) the complaint is not within its jurisdiction,\n(ii) the complaint is frivolous, vexatious or not made in good faith,\n(iii) the complaint has been settled in writing between the employer and the employee,\n(iv) there are other means available to the employee to resolve the subject matter of the complaint that the Board considers should be pursued,\n(v) the subject matter of the complaint has been adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator, or\n(vi) in respect of a complaint made by an employee who is subject to a collective agreement, the collective agreement covers the subject matter of the complaint and provides a third party dispute resolution process; or\n(b) if consideration of the complaint was suspended under subsection 246.2(1) and if, in the Board’s opinion, the measures specified in the notice under subsection 246.2(2) were not taken within the specified time period.\n(2) [Notice of rejection of complaint] If the Board rejects a complaint, it shall notify the employee in writing, with reasons.",
+    "history": "2017, c. 20, s. 356; 2018, c. 27, s. 506",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.3.html"
+  },
+  {
+    "id": "L-2-s246.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.4",
+    "marginal_note": "Board orders",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.4 If the Board determines that a complaint under subsection 246.1(1) is justified, the Board may, by order, require the employer to cease engaging in or to rescind the reprisal and, if applicable, to\n(a) permit the employee who has made the complaint to return to the duties of their employment;\n(b) reinstate the employee;\n(c) pay to the employee compensation not exceeding the sum that, in the Board’s opinion, is equivalent to the remuneration that would, but for the reprisal, have been paid by the employer to the employee;\n(d) pay to the employee compensation not exceeding the sum that, in the Board’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer; and\n(e) do any other thing that the Board considers equitable for the employer to do to remedy or counteract any consequence of the reprisal.",
+    "history": "2017, c. 20, s. 356",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.4.html"
+  },
+  {
+    "id": "L-2-s246.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.5",
+    "marginal_note": "Decisions final",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.5\n(1) Every decision of the Board made under this Division is final and shall not be questioned or reviewed in any court.\n(2) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under this Division.",
+    "history": "2017, c. 20, s. 356",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.5.html"
+  },
+  {
+    "id": "L-2-s246.6",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.6",
+    "marginal_note": "Enforcement of orders",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.6\n(1) Any person affected by an order of the Board under section 246.4, or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons.\n(2) [Registration] On filing in the Federal Court under subsection (1), an order of the Board shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken in respect of it, as if the order were a judgment obtained in that Court.",
+    "history": "2017, c. 20, s. 356; 2018, c. 27, s. 583",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.6.html"
+  },
+  {
+    "id": "L-2-s246.7",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "246.7",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "heading": "DIVISION XIV.1 - Complaints Relating to Reprisals",
+    "text": "246.7 [Repealed, 2017, c. 20, s. 356]",
+    "history": "",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 246.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-246.7.html"
+  },
+  {
+    "id": "L-2-s247",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247",
+    "marginal_note": "Payment of wages",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV - Payment of Wages",
+    "heading": "DIVISION XV - Payment of Wages",
+    "text": "247 Except as otherwise provided by or under this Part, an employer shall\n(a) pay to any employee any wages to which the employee is entitled on the regular pay-day of the employee as established by the practice of the employer; and\n(b) pay any wages or other amounts to which the employee is entitled under this Part within thirty days from the time when the entitlement to the wages or other amounts arose.",
+    "history": "1977-78, c. 27, s. 21",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.html"
+  },
+  {
+    "id": "L-2-s247.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.1",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "heading": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "text": "247.1 [Repealed, 2018, c. 22, s. 16]",
+    "history": "",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.1.html"
+  },
+  {
+    "id": "L-2-s247.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.2",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "heading": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "text": "247.2 [Repealed, 2018, c. 22, s. 16]",
+    "history": "",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.2.html"
+  },
+  {
+    "id": "L-2-s247.3",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.3",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "heading": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "text": "247.3 [Repealed, 2018, c. 22, s. 16]",
+    "history": "",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.3.html"
+  },
+  {
+    "id": "L-2-s247.4",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.4",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "heading": "DIVISION XV.1 - [Repealed, 2018, c. 22, s. 16]",
+    "text": "247.4 [Repealed, 2018, c. 22, s. 16]",
+    "history": "",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.4.html"
+  },
+  {
+    "id": "L-2-s247.5",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.5",
+    "marginal_note": "Entitlement to leave",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.5\n(1) An employee who is a member of the reserve force and has completed at least three consecutive months of continuous employment with an employer — or a shorter period that is prescribed for a class of employees to which the employee belongs — is entitled to and shall be granted a leave of absence from employment to take part in the following operations or activities:\n(a) an operation in Canada or abroad — including preparation, training, rest or travel from or to the employee’s residence — that is designated by the Minister of National Defence;\n(b) an activity set out in the regulations;\n(c) Canadian Armed Forces military skills training;\n(d) training that they are ordered to take under paragraph 33(2)(a) of the National Defence Act;\n(e) duties that they are called out on service to perform under paragraph 33(2)(b) of the National Defence Act;\n(f) service in aid of a civil power for which they are called out under section 275 of the National Defence Act; or\n(g) treatment, recovery or rehabilitation in respect of a physical or mental health problem that results from service in an operation or activity referred to in this subsection.\n(1.1) [Maximum of 24 months] Leaves taken by an employee under paragraphs (1)(a) to (d) can total no more than an aggregate of 24 months in any 60-month period.\n(1.2) [Exception] Subsection (1.1) does not apply to a leave of absence taken as a result of a national emergency, within the meaning of the Emergencies Act.\n(2) [Designation and delegation] The Minister of National Defence may designate an operation for the purposes of paragraph (1)(a) or may authorize another person to do so.\n(3) [Effect] A designation takes effect on the day on which it is made or on an earlier or later day that is fixed by the Minister of National Defence or the other person. The Minister of National Defence or the other person may fix the day on which the designation ceases to be in effect.\n(4) [Exception] Despite subsection (1), an employee is not entitled to a leave of absence under this Division if, in the opinion of the Head, it would adversely affect public health or safety or would cause undue hardship to the employer if the employee, as an individual or as a member of a class of employees, were to take leave.",
+    "history": "2008, c. 15, s. 1; 2018, c. 27, s. 494; 2018, c. 27, s. 584",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.5.html"
+  },
+  {
+    "id": "L-2-s247.6",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.6",
+    "marginal_note": "Notice to employer",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.6\n(1) An employee who takes a leave of absence under this Division shall\n(a) unless there is a valid reason for not doing so, give at least four weeks’ notice to the employer before the day on which the leave is to begin; and\n(b) inform the employer of the length of the leave.\n(2) [If there is a valid reason] If there is a valid reason for not providing notice in accordance with paragraph (1)(a), the employee shall notify the employer as soon as practicable that the employee is taking a leave of absence.\n(3) [Change in length of leave] Unless there is a valid reason for not doing so, an employee who takes a leave of absence under this Division shall notify the employer of any change in the length of the leave at least four weeks before\n(a) the new day on which the leave is to end, if the employee is taking a shorter leave; or\n(b) the day that was most recently indicated for the leave to end, if the employee is taking a longer leave.\n(4) [In writing] Unless there is a valid reason for not doing so, any notice or other information to be provided by the employee to the employer under this section is to be in writing.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.6.html"
+  },
+  {
+    "id": "L-2-s247.7",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.7",
+    "marginal_note": "Request for proof",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.7\n(1) Subject to subsection (2), if the employer requests proof that a leave of absence is taken under this Division, the employee shall provide the employer with the prescribed document, if any, or with a document that is approved by the Chief of the Defence Staff who was appointed under subsection 18(1) of the National Defence Act.\n(2) [No prescribed or approved document] If no document is prescribed, or approved by the Chief of the Defence Staff, the employee shall, on request, provide the employer with a document from the employee’s commanding officer specifying that the employee is taking part in an operation or activity referred to in paragraphs 247.5(1)(a) to (g).\n(3) [Timing] Unless there is a valid reason for not doing so, the employee shall provide the document referred to in subsection (1) or (2) within three weeks after the day on which the leave begins.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.7.html"
+  },
+  {
+    "id": "L-2-s247.8",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.8",
+    "marginal_note": "Return to work postponed",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.8\n(1) If the employee does not notify the employer at least four weeks before the day on which the leave that is taken under this Division is to end, the employer may postpone the employee’s return to work for a period of up to four weeks after the day on which the employee informs the employer of the end date of the leave. If the employer informs the employee that their return to work is postponed, the employee is not entitled to return to work until the day that is indicated by the employer.\n(2) [Subsection (1) does not apply] Subsection (1) does not apply if the employee notifies the employer in accordance with paragraph 247.6(1)(b) before the leave begins and if the length of the leave is not changed after the leave begins.\n(3) [Deemed part of leave] The period of postponement referred to in subsection (1) is deemed to be part of the leave.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.8.html"
+  },
+  {
+    "id": "L-2-s247.9",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.9",
+    "marginal_note": "",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.9 [Repealed, 2017, c. 33, s. 211]",
+    "history": "",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.9.html"
+  },
+  {
+    "id": "L-2-s247.91",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.91",
+    "marginal_note": "Continuous employment — benefits",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.91\n(1) For the purposes of calculating the benefits of an employee who takes a leave of absence under this Division, employment on the employee’s return to work is deemed to be continuous with their employment before the leave.\n(2) [Seniority] The seniority of an employee who takes a leave of absence under this Division shall accumulate during the leave.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.91.html"
+  },
+  {
+    "id": "L-2-s247.92",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.92",
+    "marginal_note": "Application of section 189",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.92 Section 189 applies for the purposes of this Division.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.92.html"
+  },
+  {
+    "id": "L-2-s247.93",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.93",
+    "marginal_note": "Resumption of employment in same position",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.93\n(1) At the end of a leave of absence that is taken under this Division, the employer shall reinstate the employee in the position that the employee occupied on the day before the day on which the leave begins.\n(2) [Comparable position] If for a valid reason an employer is not able to reinstate the employee in that position, they shall reinstate the employee in a comparable position with the same wages and benefits and in the same location.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.93.html"
+  },
+  {
+    "id": "L-2-s247.94",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.94",
+    "marginal_note": "Not able to perform work",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.94 Subject to the regulations, if an employee is not able to perform the functions of the position that they occupy before the leave begins — or those of a comparable position, with the same wages and benefits and in the same location — the employer may assign them to a position with different terms or conditions of employment.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.94.html"
+  },
+  {
+    "id": "L-2-s247.95",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.95",
+    "marginal_note": "Wages or benefits affected by reorganization",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.95\n(1) If, during a leave of absence that is taken under this Division, the wages or benefits of the group of employees of which an employee is a member are changed as part of a plan to reorganize the industrial establishment in which that group is employed, the employee is entitled, on reinstatement under this section, to receive the wages and benefits in respect of that employment that that employee would have been entitled to receive had that employee been working when the reorganization took place.\n(2) [Notice of change in wages or benefits] The employer of an employee who is on leave and whose wages or benefits would be changed as a result of the reorganization shall, as soon as practicable, send a notice to the employee at their last known address.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.95.html"
+  },
+  {
+    "id": "L-2-s247.96",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.96",
+    "marginal_note": "Prohibition — employee",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.96\n(1) No employer may dismiss, suspend, lay off, demote or discipline an employee because they are a member of the reserve force or intend to take or have taken a leave of absence under this Division or take into account the fact that an employee is a member of the reserve force or intends to take or has taken a leave of absence under this Division in a decision to promote or train them.\n(2) [Prohibition — future employee] No person may refuse to employ a person because they are a member of the reserve force.",
+    "history": "2008, c. 15, s. 1",
+    "last_amended": "2008-04-18",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.96.html"
+  },
+  {
+    "id": "L-2-s247.97",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.97",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "heading": "DIVISION XV.2 - Leave of Absence for Members of the Reserve Force",
+    "text": "247.97 The Governor in Council may make regulations for carrying out the purposes of this Division and, without restricting the generality of the foregoing, may make regulations\n(a) specifying the absences that are deemed not to interrupt continuity of employment for the purpose of subsection 247.5(1);\n(b) specifying what constitutes or does not constitute an operation for the purposes of paragraph 247.5(1)(a);\n(c) setting out the activities for the purposes of paragraph 247.5(1)(b);\n(d) defining “military skills training” for the purposes of paragraph 247.5(1)(c);\n(e) limiting the duration of the treatment, recovery or rehabilitation referred to in paragraph 247.5(1)(g) or setting out the terms or conditions for the application of that paragraph;\n(f) specifying what constitutes or does not constitute undue hardship for the purposes of subsection 247.5(4);\n(g) specifying what constitutes or does not constitute a valid reason for the purposes of subsection 247.6(1), (2), (3) or (4), 247.7(3) or 247.93(2);\n(h) specifying the circumstances in which section 247.7, subsection 247.8(1) or subsection 247.91(2) does not apply;\n(i) specifying the circumstances in which an employer may not assign an employee to a position with different terms or conditions of employment for the purposes of section 247.94;\n(j) [Repealed, 2018, c. 27, s. 495]\n(k) [Repealed, 2018, c. 27, s. 495]\n(l) prescribing the classes of employees that are not entitled to a leave of absence under this Division if the Governor in Council is satisfied that the fact of taking leave would cause unreasonable consequences; and\n(m) prescribing the circumstances in which classes of employees are not entitled to a leave of absence under this Division.",
+    "history": "2008, c. 15, s. 1; 2017, c. 33, s. 212; 2018, c. 27, s. 495",
+    "last_amended": "2019-09-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.97.html"
+  },
+  {
+    "id": "L-2-s247.98",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.98",
+    "marginal_note": "Definitions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.3 - Genetic Testing",
+    "heading": "DIVISION XV.3 - Genetic Testing",
+    "text": "247.98\n(1) The following definitions apply in this Division.\ndisclose includes to authorize disclosure. (communiquer)\ngenetic test, in relation to an employee, means a test that analyzes the employee’s DNA, RNA or chromosomes for purposes such as the prediction of disease or vertical transmission risks, or monitoring, diagnosis or prognosis. (test génétique)\n(2) [Genetic test] Every employee is entitled not to undergo or be required to undergo a genetic test.\n(3) [Disclosure of results] Every employee is entitled not to disclose or be required to disclose the results of a genetic test.\n(4) [Disciplinary action] No employer shall dismiss, suspend, lay off or demote an employee, impose a financial or other penalty on an employee, or refuse to pay an employee remuneration in respect of any period that the employee would, but for the exercise of the employee’s rights under this Division, have worked, or take any disciplinary action against or threaten to take any such action against an employee\n(a) because the employee refused a request by the employer to undergo a genetic test;\n(b) because the employee refused to disclose the results of a genetic test; or\n(c) on the basis of the results of a genetic test undergone by the employee.\n(5) [Disclosure by third party] No person shall disclose to an employer that an employee has undergone a genetic test, or disclose to an employer the results of a genetic test, without the written consent of the employee.\n(6) [Collection or use] No employer shall collect or use the results of a genetic test without the written consent of the employee who has undergone the test.",
+    "history": "2017, c. 3, s. 8",
+    "last_amended": "2017-05-04",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.98.html"
+  },
+  {
+    "id": "L-2-s247.99",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.99",
+    "marginal_note": "Complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.3 - Genetic Testing",
+    "heading": "DIVISION XV.3 - Genetic Testing",
+    "text": "247.99\n(1) An employee who alleges that an employer has taken action against the employee in contravention of subsection 247.98(4) may make a complaint in writing to the Head.\n(1.1) [For greater certainty] For greater certainty, the fact that an employer complies with Divisions X and XI does not\n(a) affect the employee’s rights under this Division; or\n(b) prevent the Board from deciding under paragraph (7)(a) that the employer has taken action against the employee in contravention of subsection 247.98(4) or from making any order under subsection (8), including a reinstatement order.\n(2) [Time for making complaint] Subject to subsection (3), the complaint shall be made to the Head not later than 90 days after the day on which the complainant knew, or in the Head’s opinion ought to have known, of the action or circumstances giving rise to the complaint.\n(3) [Extension of time] The Head may extend the period of time referred to in subsection (2)\n(a) if the Head is satisfied that a complaint was made in that period to a government official who had no authority to deal with the complaint but that the employee making the complaint believed the official had that authority; or\n(b) in any other circumstance that is prescribed by regulation.\n(4) [Head to assist parties] On receipt of a complaint made under subsection (1), the Head shall endeavour to assist the parties to the complaint to settle the complaint.\n(5) [Complaint not settled within reasonable time] If a complaint is not settled under subsection (4) within the period that the Head considers to be reasonable in the circumstances, the Head must, on the written request of the employee who made the complaint that the complaint be referred to the Board, deliver to the Board the complaint made under subsection (1) and any other statements or documents that the Head has that relate to the complaint.\n(6) [Notice] If the employee who made the complaint does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board.\n(6.1) [Time limit] Subject to the regulations, if the employee to whom notice is given under subsection (6) does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the Head may deem the complaint to be withdrawn.\n(6.2) [Suspension of complaint] If the Board is satisfied that the complainant must take measures before the Board may continue to deal with the complaint referred to it under subsection (5), it may, at any time, suspend consideration of the complaint, in whole or in part.\n(6.3) [Notice] If the Board suspends consideration of a complaint, the Board shall notify the complainant in writing and specify in the notice\n(a) the measures that complainant must take; and\n(b) the period within which they must take those measures.\n(6.4) [End of suspension] The suspension ends when, in the Board’s opinion, the measures specified in the notice have been taken.\n(6.5) [Rejection of complaint] The Board may reject a complaint referred to it under subsection (5), in whole or in part,\n(a) if the Board is satisfied that\n(i) the complaint is not within its jurisdiction,\n(ii) the complaint is frivolous, vexatious or not made in good faith,\n(iii) the complaint has been settled in writing between the employer and the employee,\n(iv) there are other means available to the employee to resolve the subject matter of the complaint that the Board considers should be pursued,\n(v) the subject matter of the complaint has been adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator, or\n(vi) in respect of a complaint made by an employee who is subject to a collective agreement, the collective agreement covers the subject matter of the complaint and provides a third-party dispute resolution process; or\n(b) if consideration of the complaint was suspended under subsection (6.2) and if, in the Board’s opinion, the measures specified in the notice under subsection (6.3) were not taken within the specified period.\n(6.6) [Notice of rejection of complaint] If the Board rejects a complaint, it shall notify the employee in writing, with reasons.\n(7) [Decision of Board] The Board, after a complaint has been referred to it, shall\n(a) consider whether the employer has contravened subsection 247.98(4) and render a decision on it; and\n(b) send a copy of the decision with the reasons for the decision to each party to the complaint and to the Head.\n(8) [Orders] If the Board decides under subsection (7) that an employer has contravened subsection 247.98(4), the Board may, by order, require the employer to cease contravening that subsection and may, if applicable, by order, require the employer to\n(a) permit the employee to return to the duties of their employment;\n(b) reinstate the former employee;\n(c) pay to the employee or former employee compensation not exceeding the sum that, in the Board’s opinion, is equivalent to the remuneration that would, but for the contravention, have been paid by the employer to the employee or former employee;\n(d) rescind any disciplinary action taken in respect of the contravention and pay compensation to the employee, not exceeding the sum that, in the Board’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer; and\n(e) do any other like thing that it is equitable to require the employer to do in order to remedy or counteract any consequences of the contravention.\n(9) [Repealed, 2018, c. 27, s. 496]",
+    "history": "2017, c. 3, s. 8; 2018, c. 27, s. 496; 2018, c. 27, s. 585; 2024, c. 17, s. 254",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.99.html"
+  },
+  {
+    "id": "L-2-s247.991",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.991",
+    "marginal_note": "Order final",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.3 - Genetic Testing",
+    "heading": "DIVISION XV.3 - Genetic Testing",
+    "text": "247.991\n(1) Every order of the Board is final and shall not be questioned or reviewed in any court.\n(2) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under section 247.99.\n(3) [Enforcement of orders] Any person affected by an order of the Board under subsection 247.99(8), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file a copy of the order in the Federal Court, exclusive of reasons.\n(4) [Registration] On filing in the Federal Court under subsection (3), an order of the Board shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken in respect of it, as if the order were a judgment obtained in that Court.\n(5) [Civil remedy] The making of a complaint under subsection 247.99(1) does not suspend or affect an employee’s civil remedies against their employer.",
+    "history": "2018, c. 27, s. 497; 2018, c. 27, s. 586",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.991",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.991.html"
+  },
+  {
+    "id": "L-2-s247.992",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "247.992",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XV.3 - Genetic Testing",
+    "heading": "DIVISION XV.3 - Genetic Testing",
+    "text": "247.992 For the purposes of this Division, the Governor in Council may make regulations\n(a) prescribing circumstances for the purposes of paragraph 247.99(3)(b);\n(b) prescribing periods for the purposes of subsection 247.99(6);\n(c) prescribing the circumstances under which a complaint is not to be deemed to be withdrawn under subsection 247.99(6.1); and\n(d) prescribing the conditions that are to be met before a complaint may be deemed to be withdrawn under subsection 247.99(6.1).",
+    "history": "2018, c. 27, s. 497",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 247.992",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-247.992.html"
+  },
+  {
+    "id": "L-2-s248",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "248",
+    "marginal_note": "Inquiries",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Inquiries",
+    "text": "248\n(1) The Minister may,\n(a) for any of the purposes of this Part, cause an inquiry to be made into and concerning employment in any industrial establishment; and\n(b) appoint one or more persons to hold the inquiry.\n(2) [Powers on an inquiry] A person appointed pursuant to subsection (1) has all of the powers of a person appointed as a commissioner under Part I of the Inquiries Act.",
+    "history": "R.S., c. L-1, s. 62",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 248",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-248.html"
+  },
+  {
+    "id": "L-2-s249",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "249",
+    "marginal_note": "Delegation",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Inspections",
+    "text": "249\n(1) Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.\n(1.1) [Certificate to be produced] The Head shall furnish to every person to whom powers, duties or functions are delegated under subsection (1) a certificate of authority and, when entering any place used in connection with a federal work, undertaking or business the person, shall, when requested, show the certificate to the person in charge of that place.\n(2) [Powers of Head] For the purposes of this Part and the regulations, the Head may\n(a) inspect and examine all books, payrolls and other records of an employer that relate to the wages, hours of work or conditions of employment affecting any employee;\n(b) take extracts from or make copies of any entry in the books, payrolls and other records mentioned in paragraph (a);\n(c) require any employer to make or furnish full and correct statements, either orally or in writing, in such form as may be required, respecting the wages paid to all or any of his employees, and the hours of work and conditions of their employment;\n(c.1) require any employer that provides benefits to its employees under a long-term disability plan that must be insured in accordance with subsection 239.2(1) to furnish proof that the plan is insured in accordance with that subsection;\n(d) require an employee to make full disclosure, production and delivery to the Head of all records, documents, statements, writings, books, papers, extracts therefrom or copies thereof or of other information, either orally or in writing, that are in the possession or under the control of the employee and that in any way relate to the wages, hours of work or conditions of his employment; and\n(e) require any party to a complaint made under subsection 240(1) to make or furnish full and correct statements, either orally or in writing, in such form as may be required, respecting the circumstances of the dismissal in respect of which the complaint was made.\n(3) [Right to enter premises] The Head may, at any reasonable time, enter on any place used in connection with a federal work, undertaking or business for the purpose of making an inspection authorized under subsection (2), and may, for that purpose, question any employee apart from his employer.\n(4) [Reasonable assistance] The person in charge of any federal work, undertaking or business and every person employed in it or in connection with its operation shall give the Head all reasonable assistance to enable the Head to carry out the Head’s duties and functions under this Part or the regulations.\n(5) [Head accompanied] The Head may, in carrying out the Head’s duties and functions, be accompanied or assisted by any persons that the Head considers necessary.\n(6) [Evidence precluded — Head] The Head shall not be required to give testimony in any civil suit or civil proceedings, or in any proceeding under section 242, with regard to information obtained in carrying out those duties and functions.\n(7) [Evidence precluded — other persons] No person to whom powers, duties or functions have been delegated under subsection (1), and no person who has accompanied or assisted such a person or the Head in carrying out their duties and functions, shall be required to give testimony in any civil suit or civil proceedings, or in any proceeding under section 242, with regard to information obtained in carrying out those duties and functions or in accompanying or assisting the person, except with the written permission of the Head.\n(8) [Not liable] Neither the Head nor a person to whom powers, duties or functions have been delegated under subsection (1) is personally liable for anything done or omitted to be done by them in good faith under the authority or purported authority of this Part.",
+    "history": "R.S., 1985, c. L-2, s. 249; 1993, c. 42, s. 35; 2012, c. 19, s. 435; 2018, c. 27, s. 587",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 249",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-249.html"
+  },
+  {
+    "id": "L-2-s250",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "250",
+    "marginal_note": "Administering oaths",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Inspections",
+    "text": "250 The Head may administer all oaths and take and receive all affidavits and statutory declarations required with respect to the Head’s powers set out in subsection 249(2) and certify to the administration, taking or receiving of them.",
+    "history": "R.S., 1985, c. L-2, s. 250; 2018, c. 27, s. 588",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-250.html"
+  },
+  {
+    "id": "L-2-s251",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251",
+    "marginal_note": "Where underpayments found on inspection",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Inspections",
+    "text": "251\n(1) If the Head finds that an employer has failed to pay an employee any wages or other amounts to which the employee is entitled under this Part, the Head may determine the difference between the wages or other amounts actually paid to the employee under this Part and the wages or other amounts to which the employee is entitled under this Part.\n(1.1) [For greater certainty] For greater certainty, the Head may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI.\n(1.2) [Evidence] If the employer fails to make or keep any record in respect of an employee that the employer is required to make or keep under this Part — or fails to allow the Head to examine, take extracts from or make copies of such a record — the Head may, when exercising the powers referred to in subsection (1), rely on any other available evidence.\n(2) [Where amount of underpayment agreed to] If, under subsection (1), the Head determines that there is a difference between the wages or other amounts actually paid to an employee and the wages or other amounts to which the employee is entitled and the amount of that difference is agreed to in writing by the employee and his or her employer, the employer must, within five days after the date of the agreement, pay the amount\n(a) to the employee on the direction of the Head; or\n(b) to the Head.\n(3) [Where amount paid to Head] If an employer pays the amount under subsection (2) to the Head, the Head must, without delay after receiving it, pay it over to the employee who is entitled to the amount.\n(4) [Minister’s consent required for prosecution] No prosecution for failure to pay an employee the wages or other amounts to which the employee was entitled under this Part shall, without the written consent of the Minister, be instituted against the employer when the employer has made payment of any amount of difference in wages or other amounts in accordance with subsection (2).",
+    "history": "R.S., 1985, c. L-2, s. 251; 1993, c. 42, s. 36; 2017, c. 20, s. 357; 2018, c. 27, s. 507; 2018, c. 27, s. 589",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.html"
+  },
+  {
+    "id": "L-2-s251.001",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.001",
+    "marginal_note": "Internal audit order",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Internal Audit",
+    "text": "251.001\n(1) Subject to the regulations, the Head may, in writing, for the purpose of verifying compliance or preventing non-compliance with this Part, order an employer to, in accordance with the order,\n(a) conduct an internal audit of its practices and books, payrolls and other records to determine whether the employer is in compliance with any provision of this Part or the regulations; and\n(b) provide a report of the results of the audit to the Head.\n(2) [Contents of order] The Head shall, in the internal audit order, specify\n(a) any industrial establishment and class of employees to which it applies;\n(b) the period of time to be covered by the internal audit;\n(c) the provisions of this Part or the regulations with respect to which the internal audit was ordered;\n(d) the date by which the employer is to provide the report; and\n(e) the form of the report.\n(3) [Information to include in report] The Head may also specify in the order that the report is to contain any information that the Head considers appropriate.\n(4) [Service] Service of the order or of a copy of it shall be by personal service, by registered mail or by any other means prescribed by regulation and, in the case of registered mail, the order or its copy shall be deemed to have been received by the addressee on the seventh day after the day on which it was mailed.\n(5) [Proof of service] A certificate purporting to be signed by the Head certifying that a document referred to in subsection (4) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.\n(6) [Report — non-compliance] If the employer determines that it had not complied with any provision referred to in the order, the employer shall set out in the report the nature of the employer’s non-compliance and the steps that have been or will be taken by the employer to comply with the provision.\n(7) [Report — wages and other amounts] If the employer determines that any wages or other amounts to which an employee is entitled under this Part are owed, the employer shall also state in the report the name of the employee, the amount owed for the period of time covered by the internal audit, the method used to determine the amount owed and any payment subsequently made to the employee with respect to that amount owed.\n(8) [Inspection and complaint not precluded] For greater certainty, nothing in this section precludes an inspection from being made, or a complaint from being dealt with, under this Part.\n(9) [False information] No employer shall make a false or misleading statement in a report.",
+    "history": "2017, c. 20, s. 358; 2018, c. 27, s. 590",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.001.html"
+  },
+  {
+    "id": "L-2-s251.01",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.01",
+    "marginal_note": "Making of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.01\n(1) Any employee may make a complaint in writing to the Head if they believe that the employer has contravened\n(a) any provision of this Part or of the regulations made under this Part; or\n(b) any order.\n(2) [Time for making complaint] A complaint under subsection (1) shall be made within the following period\n(a) in the case of a complaint of non-payment of wages or other amounts to which the employee is entitled under this Part, six months from the last day on which the employer was required to pay those wages or other amounts under this Part; and\n(b) in the case of any other complaint, six months from the day on which the subject-matter of the complaint arose.\n(3) [Extension of time] The Head may, subject to the regulations, extend the period set out in subsection (2)\n(a) if the Head is satisfied that a complaint was made within that period to a government official who had no authority to deal with the complaint and that the person making the complaint believed the official had that authority;\n(b) in any circumstances prescribed by regulation; or\n(c) in the conditions prescribed by regulation.\n(3.1) [Limitation] An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under any of subsections 240(1), 246.1(1) and 247.99(1), unless that complaint has been withdrawn.\n(4) [Exception] Despite subsection (3.1), the employee may file a complaint under subsection (1) if it relates only to the payment of their wages or other amounts to which they are entitled under this Part, including amounts referred to in subsections 230(1) and 235(1), but that complaint is suspended until the day on which the complaint made under subsection 240(1), 246.1(1) or 247.99(1), as the case may be, is withdrawn or resolved.\n(4.1) [Limitation — section 177.1] With respect to a request made under subsection 177.1(1), an employee may make a complaint under subsection (1) only on the grounds that the employer has refused the request on any ground other than those referred to in subparagraphs 177.1(3)(c)(i) to (v) or has failed to comply with any requirement set out in section 177.1(4).\n(5) [For greater certainty] For greater certainty, a complaint is not permitted under this section if it relates to a disagreement whose settlement is governed exclusively by a collective agreement under subsection 168(1.1).",
+    "history": "2012, c. 31, s. 223; 2017, c. 33, s. 213; 2018, c. 27, s. 498; 2018, c. 27, s. 591",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.01.html"
+  },
+  {
+    "id": "L-2-s251.02",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.02",
+    "marginal_note": "Suspension of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.02\n(1) If the Head is satisfied that the employee must take measures before the Head may continue to deal with the complaint made under section 251.01, the Head may, at any time, suspend consideration of the complaint, in whole or in part.\n(2) [Notice] If the Head suspends consideration of a complaint, the Head must notify the employee in writing and specify in the notice\n(a) the measures that the employee must take; and\n(b) the period of time within which the employee must take those measures.\n(3) [Extension of time] The Head may, upon request, extend the time period specified in the notice.\n(4) [End of suspension] The suspension ends when, in the Head’s opinion, the measures specified in the notice have been taken.",
+    "history": "2012, c. 31, s. 223; 2018, c. 27, s. 499; 2018, c. 27, s. 592",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.02.html"
+  },
+  {
+    "id": "L-2-s251.03",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.03",
+    "marginal_note": "Assistance — Head",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.03 After receipt of a complaint, the Head may assist the parties to the complaint to settle the complaint.",
+    "history": "2012, c. 31, s. 223; 2018, c. 27, s. 593",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.03.html"
+  },
+  {
+    "id": "L-2-s251.04",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.04",
+    "marginal_note": "Settlement of amounts due",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.04\n(1) If an employer and an employee who has made a complaint relating to the non-payment of wages or other amounts to which they are entitled under this Part reach a settlement in writing on the wages or other amounts to be paid, the employer may pay those amounts to the employee or to the Head.\n(2) [If amount paid to Head] If an employer pays the amounts to the Head, the Head must, without delay after receiving them, pay them over to the employee who is entitled to the amounts.\n(3) [Minister’s consent required for prosecution] No prosecution for failure to pay an employee the wages or other amounts that were the subject of the complaint may be instituted against an employer, without the written consent of the Minister, if the employer has paid the amounts referred to in subsection (1) to the employee or the Head.",
+    "history": "2012, c. 31, s. 223; 2018, c. 27, s. 593",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.04.html"
+  },
+  {
+    "id": "L-2-s251.05",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.05",
+    "marginal_note": "Rejection of complaint",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.05\n(1) The Head may reject a complaint made under section 251.01, in whole or in part,\n(a) if the Head is satisfied\n(i) that the complaint is not within their jurisdiction,\n(ii) that the complaint is frivolous, vexatious or not made in good faith,\n(iii) that the complaint has been settled in writing between the employer and the employee,\n(iv) that there are other means available to the employee to resolve the subject-matter of the complaint that the Head considers should be pursued,\n(v) that the subject-matter of the complaint has been adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator,\n(vi) that in respect of a complaint other than a complaint of non-payment of wages or other amounts to which the employee is entitled under this Part, there is insufficient evidence to substantiate the complaint, or\n(vii) that in respect of a complaint made by an employee who is subject to a collective agreement, the collective agreement covers the subject-matter of the complaint and provides a third party dispute resolution process;\n(b) if consideration of the complaint was suspended under subsection 251.02(1) and if, in the Head’s opinion, the other measures specified in the notice under subsection 251.02(2) were not taken within the specified time period;\n(c) subject to the regulations, if an employee to whom notice is given under subsection (1.1) does not respond within the period set out in the notice.\n(1.1) [Notice] If the employee does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to indicate in writing that they wish to pursue their complaint.\n(2) [Notice of rejection of complaint] If a complaint has been rejected, the Head shall notify the employee in writing, with reasons.\n(3) [Request for review] The employee may, within 15 days after the day on which the employee is notified of the rejection, request in writing, with reasons, that the Head review the Head’s decision.\n(4) [Review] The Head may confirm the decision, or rescind it and re-examine the complaint.\n(5) [Notice of Head’s decision] The Head shall notify the employee in writing of the Head’s decision.\n(6) [Reconsideration final] The Head’s confirmation or rescission is final and conclusive and is not subject to appeal to or review by any court.",
+    "history": "2012, c. 31, s. 223; 2017, c. 26, s. 16; 2018, c. 27, s. 500; 2018, c. 27, s. 594",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.05.html"
+  },
+  {
+    "id": "L-2-s251.06",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.06",
+    "marginal_note": "Compliance order",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.06\n(1) If the Head is of the opinion that an employer is contravening or has contravened a provision of this Part, its regulations or any condition of a permit issued under subsection 176(1), the Head may issue a compliance order in writing requiring the employer to terminate the contravention within the time that the Head may specify and take any step, as specified by the Head and within the time that the Head may specify, to ensure that the contravention does not continue or reoccur.\n(2) [Limitation] The Head shall not issue a compliance order under subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.4 or to make any payment that may be the subject of an order made under subsection 251.1(1).\n(3) [Service of order] Service of an order or of a copy of it shall be by personal service, by registered mail or by any other means prescribed by regulation and, in the case of registered mail, the order or its copy shall be deemed to have been received by the addressee on the seventh day after the day on which it was mailed.\n(4) [Proof of service] A certificate purporting to be signed by the Head certifying that a document referred to in subsection (3) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.",
+    "history": "2017, c. 20, s. 360; 2018, c. 27, s. 509; 2018, c. 27, s. 596",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.06.html"
+  },
+  {
+    "id": "L-2-s251.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.1",
+    "marginal_note": "Payment order",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Complaints",
+    "text": "251.1\n(1) If the Head finds that an employer has not paid an employee wages or other amounts to which the employee is entitled under this Part, the Head may issue a written payment order to the employer, or, subject to section 251.18, to a director of a corporation referred to in that section, ordering the employer or director to pay the amount in question, and the Head shall send a copy of any such payment order to the employee at the employee’s latest known address.\n(1.1) [Limitation] A payment order must not relate to wages or other amounts to which the employee is entitled for the period preceding\n(a) in the case where the employee made a complaint under subsection 251.01(1) that was not rejected under subsection 251.05(1), the 24 months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.01(3), immediately before the day on which the complaint was made or, if there was a termination of employment prior to the complaint being made, the 24 months immediately before the date of termination;\n(a.1) in the case where the payment order was issued to the employer on the basis of, in whole or in part, a report provided under subsection 251.001(1), the 24 months immediately before the day on which the order to provide the report was served; and\n(b) in any other case, the 24 months immediately before the day on which an inspection under this Part, during the course of which the Head made the finding referred to in subsection (1), began.\n(1.2) [Repealed, 2017, c. 20, s. 361]\n(2) [If complaint unfounded] If the Head deals with a complaint of non-payment of wages or other amounts to which an employee is entitled under this Part, the Head must notify the employee in writing that their complaint is unfounded if the Head concludes that the employer has paid to the employee all wages and other amounts to which the employee is entitled under this Part for the period of six months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.01(3), immediately before the day on which the complaint was made.\n(2.1) [Notice of voluntary compliance] If the Head deals with a complaint of non-payment of wages or other amounts to which an employee is entitled under this Part, the Head shall notify the employee in writing that the employer has voluntarily paid to the employee all wages and other amounts owing if\n(a) the Head concludes that the employer has, since the complaint was made, paid to the employee all wages and other amounts owing for the period of 24 months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.01(3), immediately before the day on which the complaint was made and for any subsequent period specified by the Head; and\n(b) the Head has not issued a payment order or a notice of unfounded complaint with respect to the complaint.\n(3) [Service of order or notice] Service of a payment order or a copy of it, of a notice of unfounded complaint, or of a notice of voluntary compliance shall be by personal service, by registered mail or by any other means prescribed by regulation and, in the case of registered mail, the order, copy or notice shall be deemed to have been received by the addressee on the seventh day after the day on which it was mailed.\n(4) [Proof of service of documents] A certificate purporting to be signed by the Head certifying that a document referred to in subsection (3) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.",
+    "history": "1993, c. 42, s. 37; 2012, c. 31, s. 224; 2017, c. 20, s. 361; 2018, c. 27, s. 597",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.1.html"
+  },
+  {
+    "id": "L-2-s251.101",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.101",
+    "marginal_note": "Request for review",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Orders — Review and Appeal",
+    "text": "251.101\n(1) An employer to whom a compliance order has been issued or a person who is affected by a payment order, a notice of unfounded complaint or a notice of voluntary compliance may send a written request with reasons to the Head for a review of the Head’s decision\n(a) subject to paragraph (b), within 15 days after the day on which the order or a copy of the order or the notice is served; or\n(b) if a compliance order is served with a notice of violation issued under subsection 276(1) for the same contravention, within 30 days after the day on which they are served.\n(2) [Payment of amount and administrative fee] An employer or a director of a corporation is not permitted to request a review of a payment order unless the employer or director pays to the Head the amount indicated in the payment order and, in the case of an employer, the administrative fee specified in the payment order in accordance with subsection 251.131(1), subject to, in the case of a director, the maximum amount of the director’s liability under section 251.18.\n(2.1) [Security] The Head may allow an employer or a director of a corporation to give security, in a form satisfactory to the Head and on any conditions specified by the Head, for all or part of the amount and fee referred to in subsection (2).\n(3) [Review] On receipt of the request for review, the Head may, in writing,\n(a) confirm, rescind or vary, in whole or in part, the payment order or the compliance order; or\n(b) confirm the notice of unfounded complaint or the notice of voluntary compliance, or rescind the notice, in which case the Head shall re-examine the complaint.\n(4) [Service of documents] Service of a decision made under subsection (3) shall be by personal service, by registered mail or by any other means prescribed by regulation on any person who is affected by the payment order, the notice of unfounded complaint or the notice of voluntary compliance or, in the case of a compliance order, on the employer. If the decision is served by registered mail, it shall be deemed to have been received by the addressee on the seventh day after the day on which it was mailed.\n(5) [Proof of service] A certificate purporting to be signed by the Head certifying that a decision referred to in subsection (4) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the decision and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the decision has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.\n(6) [Review is final] Subject to the right of appeal under section 251.11, the decision made under subsection (3) is final and conclusive and is not subject to appeal to or review by any court.\n(7) [Request treated as an appeal] The Head may, if the Head considers it appropriate in the circumstances, treat the request for review as an appeal of their decision, in which case the Head shall so inform any person who is affected by the payment order, the notice of unfounded complaint or the notice of voluntary compliance — or, in the case of a compliance order, the employer — and shall refer the request for review to the Board, and the Board shall be considered to have an appeal before it for the purposes of section 251.12.",
+    "history": "2012, c. 31, s. 225; 2017, c. 20, s. 363; 2018, c. 27, s. 599",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.101.html"
+  },
+  {
+    "id": "L-2-s251.11",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.11",
+    "marginal_note": "Appeal",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Orders — Review and Appeal",
+    "text": "251.11\n(1) Subject to subsection (1.1), a person who is affected by a decision made under subsection 251.101(3), other than a decision to rescind a notice of unfounded complaint or a notice of voluntary compliance, may appeal the decision to the Board, in writing, within 15 days after the day on which the decision is served.\n(1.1) [Exception — compliance order] Only an employer to whom a compliance order has been issued may appeal a decision with respect to that order.\n(1.2) [Scope of appeal] Except in the case of a compliance order, the person may appeal the decision only on a question of law or jurisdiction.\n(2) [Grounds of appeal] The request for appeal shall contain a statement of the grounds of appeal.\n(3) [Payment of amount and administrative fee] An employer or director of a corporation is not permitted to appeal a decision confirming or varying a payment order unless the employer or director pays to the Head the amount indicated in the decision — and, in the case of an employer, the administrative fee specified in the decision in accordance with subsection 251.131(1) — less any amount and administrative fee paid under subsection 251.101(2).\n(3.1) [Security] The Head may allow an employer or a director of a corporation to give security, in a form satisfactory to the Head and on any conditions specified by the Head, for all or part of the amount and fee referred to in subsection (3).\n(4) [Limitation] In the case of a director, subsection (3) applies subject to the maximum amount of the director’s liability under section 251.18.",
+    "history": "1993, c. 42, s. 37; 2012, c. 31, s. 225; 2017, c. 20, s. 364; 2018, c. 27, s. 600",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.11.html"
+  },
+  {
+    "id": "L-2-s251.111",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.111",
+    "marginal_note": "Head informed of appeal",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Orders — Review and Appeal",
+    "text": "251.111\n(1) The Board shall inform the Head in writing when an appeal is brought under subsection 251.11(1) and provide the Head with a copy of the request for appeal.\n(2) [Documents provided to Board — decision] In an appeal under this Part, the Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision being appealed.\n(3) [Documents provided to Board — order or notice] In an appeal under subsection 251.101(7), the Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of issuing the order or notice being appealed.\n(4) [Documents provided to Head] The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.\n(5) [Power of Head] The Head may, in an appeal under this Part, present evidence and make representations to the Board.",
+    "history": "2017, c. 20, s. 365; 2018, c. 27, s. 601",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.111.html"
+  },
+  {
+    "id": "L-2-s251.12",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.12",
+    "marginal_note": "Board decision",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Orders — Review and Appeal",
+    "text": "251.12\n(1) The Board may, in an appeal under this Part, make any order that is necessary to give effect to its decision, including an order to\n(a) confirm, rescind or vary, in whole or in part, the decision being appealed;\n(b) direct payment to any specified person of any wages or other amounts held in trust by the Receiver General that relate to the appeal;\n(c) award costs in the proceedings; and\n(d) order a party, whose conduct in the proceedings has, in the Board’s opinion, unduly delayed the determination of the appeal, to pay to the Receiver General an amount that is equal to all or part of the expenses incurred in the proceedings by the Board.\n(2) [Copies of decision to be sent] The Board shall send a copy of the decision, with reasons, to each party to the appeal and to the Head.\n(3) [Order final] The order of the Board is final and shall not be questioned or reviewed in any court.\n(4) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under this section.\n(5) [Wages] An employee who has been summoned by the Board to attend at an appeal proceeding under this Part and who attends is entitled to be paid by the employer at the employee’s regular rate of wages for the time spent at the proceeding that would otherwise have been time at work.\n(6) [Debt to Her Majesty] The expenses to be paid in accordance with an order issued under paragraph (1)(d) constitute a debt due to Her Majesty in right of Canada and are recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.",
+    "history": "1993, c. 42, s. 37; 2012, c. 31, s. 226; 2017, c. 20, s. 365; 2018, c. 27, s. 602",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.12.html"
+  },
+  {
+    "id": "L-2-s251.13",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.13",
+    "marginal_note": "Order to debtor of employer",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.13\n(1) The Head may issue a written order to a person who is or is about to become indebted to an employer to whom a payment order has been issued under subsection 251.1(1), to pay any amount owing to the employer, up to the amount and the administrative fee indicated in the payment order, directly to the Head within 15 days, in satisfaction of the payment order.\n(1.1) [Order to debtor of director of corporation] The Head may issue a written order to a person who is or is about to become indebted to a director of a corporation to whom a payment order has been issued under subsection 251.1(1) to pay any amount owing to the director of the corporation, up to the amount indicated in the payment order, directly to the Head within 15 days, in satisfaction of the payment order.\n(2) [Banks, etc.] For the purposes of this section, a bank or other financial institution that has money on deposit to the credit of an employer or a director of a corporation shall be deemed to be indebted to that employer or that director.",
+    "history": "1993, c. 42, s. 37; 2017, c. 20, s. 366; 2018, c. 27, s. 603",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.13.html"
+  },
+  {
+    "id": "L-2-s251.131",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.131",
+    "marginal_note": "Administrative fee",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.131\n(1) A payment order made to an employer under subsection 251.1(1), and any decision made under subsection 251.101(3) or section 251.12 with respect to that payment order ordering the employer to pay wages or other amounts to an employee, shall specify the amount of the administrative fee — which is equal to the greater of $200 and 15% of the amounts indicated in the payment order or decision — that the employer is to pay.\n(2) [Payment] The employer is liable only for the administrative fee that is specified in a final decision and shall pay it — less any administrative fee paid under subsection 251.101(2) or 251.11(3) — to the Head. In the case of any overpayment, the employer is entitled to its reimbursement.\n(3) [Debt to Her Majesty] An administrative fee constitutes a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act, including under subsection 251.13(1) and section 251.15.",
+    "history": "2017, c. 20, s. 366; 2018, c. 27, s. 604",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.131.html"
+  },
+  {
+    "id": "L-2-s251.132",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.132",
+    "marginal_note": "Return of security",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.132 The Head, after a final decision has been made in respect of which security was given,\n(a) may apply, in whole or in part, the security given under subsection 251.101(2.1) or 251.11(3.1) toward any amounts — and, if the security was given by an employer, any administrative fee — owing under the final decision by the employer or a director of a corporation who gave the security; and\n(b) shall return the security or, if it was applied under paragraph (a), any part that remains after the amounts and, in the case of an employer, the administrative fee have been paid.",
+    "history": "2017, c. 20, s. 366; 2018, c. 27, s. 605",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.132.html"
+  },
+  {
+    "id": "L-2-s251.14",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.14",
+    "marginal_note": "Deposit of moneys",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.14\n(1) If the Head receives moneys under this Division, the Head shall deposit those moneys to the credit of the Receiver General in the account known as the “Labour Standards Suspense Account” or in any other special account created for the purposes of this section and may authorize payments out of that account to any employee or other person who is entitled to that money.\n(1.1) [Consolidated Revenue Fund] The moneys that are equal to the administrative fees paid to the Head under this Part with respect to matters that are the subject of a final decision shall be debited from the account referred to in subsection (1) and credited to the Consolidated Revenue Fund no later than the fiscal year following the fiscal year in which the final decision is made.\n(2) [Record] The Head shall maintain a detailed record of all transactions relating to the account.",
+    "history": "1993, c. 42, s. 37; 2012, c. 31, s. 227; 2017, c. 20, s. 367; 2018, c. 27, s. 606",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.14.html"
+  },
+  {
+    "id": "L-2-s251.15",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.15",
+    "marginal_note": "Enforcement of orders",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.15\n(1) Any person who is affected by a payment order issued under subsection 251.1(1) or confirmed or varied under subsection 251.101(3) or by an order of the Board made under subsection 251.12(1), or the Head, may, after the day provided in the order for compliance or after 15 days following the day on which the order is issued, made, confirmed or varied, whichever is later, file in the Federal Court a copy of the payment order, or a copy of the order of the Board, exclusive of reasons.\n(1.1) [Limitation] However, a payment order is not to be filed while it is or may be the subject of a review under subsection 251.101(1) or an appeal under subsection 251.101(7) or section 251.11 or if an order of the Board is made under paragraph 251.12(1)(a) relating to the payment order.\n(2) [Enforcement of orders to debtors] After the expiration of the 15 day period specified in an order to a debtor of the employer or of the director of a corporation made under section 251.13, the Head may file a copy of the order in the Federal Court.\n(3) [Registration of orders] On the filing of a copy of an order in the Federal Court under subsection (1) or (2), the order shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the order were a judgment obtained in that Court.",
+    "history": "1993, c. 42, s. 37; 2012, c. 31, s. 228; 2017, c. 20, s. 368; 2018, c. 27, s. 607",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.15.html"
+  },
+  {
+    "id": "L-2-s251.16",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.16",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.16 The Governor in Council may make regulations respecting the operation of sections 251.001, 251.1, 251.101 and 251.13 to 251.15.",
+    "history": "1993, c. 42, s. 37; 2017, c. 20, s. 369; 2017, c. 20, s. 370",
+    "last_amended": "2019-07-29",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.16.html"
+  },
+  {
+    "id": "L-2-s251.17",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.17",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.17 The Statutory Instruments Act does not apply in respect of internal audit orders, compliance orders, payment orders, notices of unfounded complaint, notices of voluntary compliance or orders to debtors.",
+    "history": "1993, c. 42, s. 37; 2017, c. 20, s. 371; 2017, c. 20, s. 372; 2017, c. 20, s. 373",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.17.html"
+  },
+  {
+    "id": "L-2-s251.18",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.18",
+    "marginal_note": "Civil liability of directors",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.18 Directors of a corporation are jointly and severally liable for wages and other amounts to which an employee is entitled under this Part, to a maximum amount equivalent to six months’ wages, to the extent that\n(a) the entitlement arose during the particular director’s incumbency; and\n(b) recovery of the amount from the corporation is impossible or unlikely.",
+    "history": "1993, c. 42, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.18.html"
+  },
+  {
+    "id": "L-2-s251.19",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "251.19",
+    "marginal_note": "Cooperatives",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "General Provisions — Orders",
+    "text": "251.19 For the purposes of section 251.18 and subsection 257(3), cooperatives shall be deemed to be corporations.",
+    "history": "1993, c. 42, s. 37",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 251.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-251.19.html"
+  },
+  {
+    "id": "L-2-s252",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "252",
+    "marginal_note": "Information and returns",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Information and Returns",
+    "text": "252\n(1) Every employer shall furnish any information that the Head may require that relate to their employees, including their wages, their hours of work and their general holidays, annual vacations and conditions of work as well as any returns that the Head may require.\n(2) [Records to be kept] Every employer shall make and keep for a period of at least 36 months after work is performed the records required to be kept by regulations made under paragraph 264(1)(a) and those records shall be available at all reasonable times for examination by the Head.\n(3) [Exception] Subsections (1) and (2) do not apply in respect of hours worked by employees who are\n(a) excluded from the application of Division I under subsection 167(2); or\n(b) exempt from the application of sections 169 and 171 pursuant to regulations made under paragraph 175(1)(b).",
+    "history": "R.S., 1985, c. L-2, s. 252; R.S., 1985, c. 9 (1st Supp.), s. 18; 1993, c. 42, s. 38; 2015, c. 36, s. 90; 2018, c. 27, s. 608",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-252.html"
+  },
+  {
+    "id": "L-2-s253",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "253",
+    "marginal_note": "Notice to furnish information",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Information and Returns",
+    "text": "253\n(1) Where the Head is authorized to require a person to furnish information under this Part or the regulations, the Head may require the information to be furnished by a notice to that effect served by personal service, by registered mail addressed to the latest known address of the addressee, or by any other means prescribed by regulation, and that person\n(a) if the notice is sent by registered mail, is deemed to have received the notice on the seventh day after the day on which it was mailed; and\n(b) shall furnish the information within such reasonable time as is specified in the notice.\n(2) [Proof of service] A certificate purporting to be signed by the Head certifying that a notice was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the notice and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the notice has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.\n(3) [Proof of failure to comply] Where the Head is authorized to require a person to furnish information under this Part or the regulations, a certificate of the Head certifying that the information has not been furnished is admissible in evidence and in the absence of any evidence to the contrary is proof of the statements contained in it.\n(4) [Proof of documents] A certificate of the Head certifying that a document annexed to it is a document or a true copy of the document made by or on behalf of the Head shall be admitted in evidence and has the same force and effect as if it had been proven in the ordinary way.\n(5) [Proof of authority] A certificate under this section signed or purporting to be signed by the Head is admissible in evidence without proof of the Head’s appointment or signature.\n(6) [Statutory Instruments Act] The Statutory Instruments Act does not apply in respect of notices referred to in subsection (1).",
+    "history": "R.S., 1985, c. L-2, s. 253; 1993, c. 42, s. 39; 2017, c. 20, s. 374; 2018, c. 27, s. 609",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 253",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-253.html"
+  },
+  {
+    "id": "L-2-s253.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "253.1",
+    "marginal_note": "Copy — employee",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Information Related to Employment",
+    "text": "253.1\n(1) An employer must, within the first 30 days of an employee’s employment, provide the employee with a copy of any materials that the Head makes available and that contains information respecting employers’ and employees’ rights and obligations under this Part and, within 30 days after updated materials are made available, provide the employee with a copy of the updated materials.\n(2) [Materials to be posted] An employer must post and keep posted the most recent version of the materials referred to in subsection (1), in readily accessible places where it is likely to be seen by employees.\n(3) [Termination] If an employee’s employment is terminated by the employer, the employer must, not later than the last day of the employee’s employment, provide the employee with a copy of the most recent version of the materials referred to in subsection (1) that relate to terminations of employment.",
+    "history": "2018, c. 27, s. 502; 2018, c. 27, s. 622",
+    "last_amended": "2023-07-09",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 253.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-253.1.html"
+  },
+  {
+    "id": "L-2-s253.2",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "253.2",
+    "marginal_note": "Employment statement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Information Related to Employment",
+    "text": "253.2\n(1) An employer must, within the first 30 days of an employee’s employment, provide the employee with a written statement containing information relating to their employment that is prescribed by regulation.\n(2) [Updated information] An employer must provide an employee with an updated employment statement within 30 days after any change is made to the information contained in the last statement that was provided to the employee.\n(3) [Employer’s duties] An employer must retain a copy of any employment statement provided under this section for 36 months after the employee’s employment with the employer ends and, on request, the employee must be provided with additional copies.\n(4) [Regulations] The Governor in Council may make regulations prescribing the information that must be included in a employment statement provided under this section.",
+    "history": "2018, c. 27, s. 502",
+    "last_amended": "2023-07-09",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 253.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-253.2.html"
+  },
+  {
+    "id": "L-2-s254",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "254",
+    "marginal_note": "Pay statement",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Information Related to Employment",
+    "text": "254\n(1) An employer shall, at the time of making any payment of wages to an employee, furnish the employee with a statement in writing setting out\n(a) the period for which the payment is made;\n(b) the number of hours for which the payment is made;\n(c) the rate of wages;\n(d) details of the deductions made from the wages; and\n(e) the actual sum being received by the employee.\n(2) [Exemption] The Minister may, by order, exempt any employer from any or all of the requirements of subsection (1).",
+    "history": "R.S., c. L-1, s. 68",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 254",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-254.html"
+  },
+  {
+    "id": "L-2-s254.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "254.1",
+    "marginal_note": "General rule",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Deductions",
+    "text": "254.1\n(1) No employer shall make deductions from wages or other amounts due to an employee, except as permitted by or under this section.\n(2) [Permitted deductions] The permitted deductions are\n(a) those required by a federal or provincial Act or regulations made thereunder;\n(b) those authorized by a court order or a collective agreement or other document signed by a trade union on behalf of the employee;\n(c) amounts authorized in writing by the employee;\n(d) overpayments of wages by the employer; and\n(e) other amounts prescribed by regulation.\n(3) [Damage or loss] Notwithstanding paragraph (2)(c), no employer shall, pursuant to that paragraph, make a deduction in respect of damage to property, or loss of money or property, if any person other than the employee had access to the property or money in question.\n(4) [Regulations] The Governor in Council may make regulations prescribing:\n(a) deductions that an employer is permitted to make in addition to those permitted by this section; and\n(b) the manner in which the deductions permitted by this section may be made by the employer.",
+    "history": "1993, c. 42, s. 40",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 254.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-254.1.html"
+  },
+  {
+    "id": "L-2-s255",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "255",
+    "marginal_note": "Orders of Minister combining federal works, undertakings and businesses",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Combining Federal Works, Undertakings and Businesses",
+    "text": "255\n(1) Where associated or related federal works, undertakings and businesses are operated by two or more employers having common control or direction, the Minister may, after affording to the employers a reasonable opportunity to make representations, by order, declare that for all purposes of this Part the employers and the federal works, undertakings and businesses operated by them that are specified in the order are, respectively, a single employer and a single federal work, undertaking or business.\n(2) [Idem] Where an order is made under subsection (1), the employers to which it applies are jointly and severally liable to the employees employed in the federal works, undertakings and businesses to which the order applies for overtime pay, vacation pay, holiday pay and other wages or amounts to which the employees are entitled under this Part.",
+    "history": "R.S., c. 17(2nd Supp.), s. 17; 1977-78, c. 27, s. 25",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 255",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-255.html"
+  },
+  {
+    "id": "L-2-s256",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "256",
+    "marginal_note": "Offences and punishment",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "256\n(1) Every person is guilty of an offence who\n(a) contravenes any provision of this Part or the regulations, other than a provision of Division IX, subsection 239.1(2), 239.2(1), 251.001(9) or 252(2) or any regulation made under section 227 or paragraph 264(1)(a) or (a.1);\n(b) contravenes any order made under this Part or the regulations; or\n(c) discharges, threatens to discharge or otherwise discriminates against a person because that person\n(i) has testified or is about to testify in any proceedings or inquiry taken or had under this Part, or\n(ii) has given any information to the Minister or the Head regarding the wages, hours of work, annual vacation or conditions of work of an employee.\n(1.1) [Punishment] Every person who is guilty of an offence under subsection (1) is liable on summary conviction\n(a) in the case of an employer that is a corporation,\n(i) for a first offence, to a fine of not more than $50,000,\n(ii) for a second offence, to a fine of not more than $100,000, and\n(iii) for each subsequent offence, to a fine of not more than $250,000; and\n(b) in all other cases,\n(i) for a first offence, to a fine of not more than $10,000,\n(ii) for a second offence, to a fine of not more than $20,000, and\n(iii) for each subsequent offence, to a fine of not more than $50,000.\n(1.2) [Second or subsequent offence] For the purposes of subsection (1.1), in determining whether a person convicted of an offence has committed a second or subsequent offence, an earlier offence may be taken into account only if the person was convicted of the earlier offence within the five-year period immediately before the day on which the person is convicted of the offence for which sentence is being imposed.\n(2) [Offences — employers] Every employer that contravenes any provision of Division IX, subsection 239.1(2) or 239.2(1) or any regulation made under section 227 is guilty of an offence punishable on summary conviction and liable to a fine of not more than $250,000.\n(3) [Idem] Every employer who\n(a) fails to keep any record that, by subsection 252(2) or any regulation made under paragraph 264(1)(a) or (a.1), the employer is required to keep, or\n(b) refuses to make available for examination by the Head at any reasonable time any such record kept by the employer,\nis guilty of an offence and liable on summary conviction to a fine of not more than $1,000 for each day during which the refusal or failure continues.",
+    "history": "R.S., 1985, c. L-2, s. 256; R.S., 1985, c. 9 (1st Supp.), s. 19; 2012, c. 19, s. 436; 2015, c. 36, s. 91; 2017, c. 20, s. 375; 2017, c. 20, s. 400; 2018, c. 27, s. 610",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 256",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-256.html"
+  },
+  {
+    "id": "L-2-s257",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "257",
+    "marginal_note": "Procedure",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "257\n(1) A complaint or information under this Part may relate to one or more offences by one employer in respect of one or more of his employees.\n(2) [Limitation period] Proceedings in respect of an offence under this Part may be instituted at any time within but not later than three years after the time when the subject-matter of the proceedings arose.\n(3) [Minister’s consent required] No proceeding against a director of a corporation in respect of an offence under this Part shall be instituted except with the consent of the Minister.",
+    "history": "R.S., 1985, c. L-2, s. 257; 1993, c. 42, s. 41",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 257",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-257.html"
+  },
+  {
+    "id": "L-2-s258",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "258",
+    "marginal_note": "Order to pay arrears of wages",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "258\n(1) Where an employer has been convicted of an offence under this Part in respect of any employee, the convicting court shall, in addition to any other punishment, order the employer to pay to the employee any overtime pay, vacation pay, holiday pay or other wages or amounts to which the employee is entitled under this Part the non-payment or insufficient payment of which constituted the offence for which the employer was convicted.\n(2) [Reinstatement of pay and position] Where an employer has been convicted of an offence under this Part in respect of the discharge of an employee, the convicting court may, in addition to any other punishment, order the employer\n(a) to pay compensation for loss of employment to the employee not exceeding such sum as in the opinion of the court is equivalent to the wages that would have accrued to the employee up to the date of conviction but for such discharge; and\n(b) to reinstate the employee in his employ at such date as in the opinion of the court is just and proper in the circumstances and in the position that the employee would have held but for such discharge.\n(3) [When inaccurate records kept] In determining the amount of wages or overtime for the purposes of subsection (1), if the convicting court finds that the employer has not kept accurate records as required by this Part or the regulations, the employee affected shall be conclusively presumed to have been employed for the maximum number of hours a week allowed under this Part and to be entitled to the full weekly wage therefor.",
+    "history": "R.S., c. L-1, s. 71; 1977-78, c. 27, s. 27",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 258",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-258.html"
+  },
+  {
+    "id": "L-2-s259",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "259",
+    "marginal_note": "Failure to comply with order",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "259 An employer that fails to comply with an order of a convicting court made under section 258 is guilty of an offence punishable on summary conviction and liable to a fine of not more than $1,000 for each day during which the failure continues.",
+    "history": "R.S., 1985, c. L-2, s. 259; R.S., 1985, c. 9 (1st Supp.), s. 20; 2012, c. 19, s. 437",
+    "last_amended": "2014-07-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 259",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-259.html"
+  },
+  {
+    "id": "L-2-s259.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "259.1",
+    "marginal_note": "Imprisonment precluded in certain cases",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "259.1\n(1) Where a person is convicted of an offence under this Part punishable on summary conviction, no imprisonment may be imposed as punishment for the offence or in default of payment of any fine imposed as punishment.\n(2) [Recovery of penalties] Where a person is convicted of an offence under this Part and the fine that is imposed is not paid when required, the prosecutor may, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in a superior court of the province in which the trial was held, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against the person in that court in civil proceedings.",
+    "history": "R.S., 1985, c. 9 (1st Supp.), s. 20",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 259.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-259.1.html"
+  },
+  {
+    "id": "L-2-s260",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "260",
+    "marginal_note": "Identity of complainants",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "260\n(1) If a person makes a complaint under this Part and requests that their name and identity be withheld, their name and identity must not be disclosed unless\n(a) the disclosure is necessary for the purposes of a prosecution;\n(b) the Head determines that the disclosure is in the public interest; or\n(c) the Head determines that the disclosure is necessary for the investigation of the complaint to be carried out and the complainant consents to the disclosure in writing.\n(2) [Consent] If a determination is made under paragraph (1)(c) and the complainant refuses to provide their consent after being requested to do so in writing, the Head may deem the complaint to be withdrawn.",
+    "history": "R.S., 1985, c. L-2, s. 260; 2018, c. 27, s. 503; 2018, c. 27, s. 612",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-260.html"
+  },
+  {
+    "id": "L-2-s261",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "261",
+    "marginal_note": "Civil remedy",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Offences and Punishment",
+    "text": "261 No civil remedy of an employee against his employer for arrears of wages is suspended or affected by this Part.",
+    "history": "R.S., c. L-1, s. 73",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 261",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-261.html"
+  },
+  {
+    "id": "L-2-s262",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "262",
+    "marginal_note": "Orders",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Ministerial Orders",
+    "text": "262 Where by this Part or the regulations the Minister is authorized to make any order in respect of any matter, the order may be made to apply generally or in particular cases or to apply to classes of employees or industrial establishments.",
+    "history": "R.S., c. L-1, s. 74",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 262",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-262.html"
+  },
+  {
+    "id": "L-2-s263",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "263",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Pilot Projects",
+    "text": "263 Despite anything in this Part, the Governor in Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the regulations made under this Part would improve and better protect employees’ rights under this Part, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project and adapting any such provision for the purposes of that application.",
+    "history": "R.S., 1985, c. L-2, s. 263; 1996, c. 11, s. 68; 2018, c. 27, s. 504",
+    "last_amended": "2018-12-13",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 263",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-263.html"
+  },
+  {
+    "id": "L-2-s263.1",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "263.1",
+    "marginal_note": "Repeal",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Pilot Projects",
+    "text": "263.1 Unless they are repealed earlier, regulations made under section 263 are repealed on the fifth anniversary of the day on which they come into force.",
+    "history": "2018, c. 27, s. 504",
+    "last_amended": "2018-12-13",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 263.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-263.1.html"
+  },
+  {
+    "id": "L-2-s264",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "264",
+    "marginal_note": "Regulations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Regulations",
+    "text": "264\n(1) The Governor in Council may make regulations for carrying out the purposes of this Part and, without restricting the generality of the foregoing, may make regulations\n(a) requiring employers to keep records of wages, vacations, holidays and overtime of employees and of other particulars relevant to the purposes of this Part or any Division thereof;\n(a.1) requiring employers to keep records relevant to the purposes of this Part in respect of persons who are excluded under subsection 167(1.2) from the application of all or any of this Part;\n(a.2) respecting the information that an employer must provide to the Head for the purpose of establishing that the performance of activities referred to in subsection 167(1.2) fulfils the requirements of a program referred to in that subsection, and the circumstances in which an employer must provide it;\n(a.3) specifying the circumstances in which a person who performs activities referred to in subsection 167(1.2) must provide to an employer the information referred to in paragraph (a.2);\n(a.4) for the purpose of subsection 167(1.2), specifying or describing secondary or post-secondary educational institutions, vocational schools, or equivalent educational institutions outside Canada;\n(b) designating any branch, section or other division of any federal work, undertaking or business as an industrial establishment for the purposes of this Part or any Division thereof;\n(b.1) extending the application of this Part, in the manner and to the extent provided for in the regulations, to any class of persons;\n(c) governing the production and inspection of records required to be kept by employers;\n(d) for calculating and determining wages received by an employee in respect of his employment, including the monetary value of remuneration other than money and, for the purposes of any provision or provisions of this Part specified in the regulations, the regular rate of wages of employees;\n(e) for calculating and determining the regular rate of wages, on an hourly basis, of employees who are paid on any basis of time other than hourly or who are not paid solely on a basis of time;\n(e.1) respecting the calculation and payment of the wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than time is entitled to under Divisions V, VII, VIII, X and XI;\n(f) prescribing the maximum number of hours that may elapse between the commencement and termination of the working day of any employee;\n(g) [Repealed, 2018, c. 27, s. 505]\n(h) requiring an employer in any industrial establishment to notify employees, by the publication of such notices, in such manner as may be prescribed, of\n(i) the provisions of this Part or any regulation or order made under this Part,\n(ii) the particulars of hours of work, including the hours at which shifts change,\n(iii) the particulars of rest periods and meal periods, and\n(iv) other matters related to hours and conditions of work of employees;\n(i) providing for the payment of any wages of an employee to the Head or to another person in the event that the employee cannot be found or in any other case;\n(i.1) providing for the application of any provisions of this Part or of the regulations made under this Part to persons and, in relation to those persons, employers who are otherwise excluded under subsection 167(1.2) from the application of this Part and adapting those provisions for the purpose of applying them to those persons and those employers;\n(j) providing for the establishment of consultative or advisory committees to advise the Minister on any matters arising in relation to the administration of this Part;\n(j.1) prescribing the circumstances and conditions for the purposes of subsection 251.01(3);\n(j.2) prescribing the circumstances under which a complaint is not to be rejected under paragraph 251.05(1)(c);\n(j.3) prescribing the conditions that are to be met before a complaint may be rejected under paragraph 251.05(1)(c);\n(j.4) prescribing periods for the purposes of subsection 251.05(1.1); and\n(j.5) [Repealed, 2020, c. 12, s. 4]\n(k) for any other matter or purpose that under this Part is required or permitted to be prescribed by regulation.\n(2) [Incorporation of documents] A regulation made under paragraph (1)(a.4) that incorporates by reference, in whole or in part, a document may incorporate the document, regardless of its source, as it exists on a certain date, as amended to a certain date or as amended from time to time.",
+    "history": "R.S., 1985, c. L-2, s. 264; R.S., 1985, c. 9 (1st Supp.), s. 21; 2012, c. 31, s. 229; 2015, c. 36, s. 92; 2017, c. 33, s. 218; 2018, c. 27, s. 505; 2018, c. 27, s. 613; 2020, c. 12, s. 4",
+    "last_amended": "2021-09-25",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 264",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-264.html"
+  },
+  {
+    "id": "L-2-s265",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "265",
+    "marginal_note": "Provincial Crown corporations",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Application of Provincial Laws",
+    "text": "265 The Governor in Council may by regulation direct that this Part applies in respect of any employment, or any class or classes of employment, on or in connection with a work or undertaking set out in the regulation that is, or is part of, a corporation that is an agent of Her Majesty in right of a province and whose activities are regulated, in whole or in part, pursuant to the Nuclear Safety and Control Act.",
+    "history": "1996, c. 12, s. 4; 1997, c. 9, s. 125",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 265",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-265.html"
+  },
+  {
+    "id": "L-2-s266",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "266",
+    "marginal_note": "Exclusion from application",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Application of Provincial Laws",
+    "text": "266\n(1) The Governor in Council may by regulation exclude, in whole or in part, from the application of any of the provisions of this Part any employment, or any class or classes of employment, on or in connection with a work or undertaking set out in the regulation whose activities are regulated, in whole or in part, pursuant to the Nuclear Safety and Control Act.\n(2) [Regulations] On the recommendation of the Minister, the Governor in Council may make regulations relating to labour standards in relation to employment that is subject to a regulation made pursuant to subsection (1).",
+    "history": "1996, c. 12, s. 4; 1997, c. 9, s. 125",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 266",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-266.html"
+  },
+  {
+    "id": "L-2-s267",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "267",
+    "marginal_note": "Application of certain provisions",
+    "part": "PART III - Standard Hours, Wages, Vacations and Holidays",
+    "division": "DIVISION XVI - Administration and General",
+    "heading": "Application of Provincial Laws",
+    "text": "267 Subsections 121.2(3) to (8) apply, with such modifications as the circumstances require, in respect of a regulation made pursuant to subsection 266(2) except that the references to “subsection (2)” in subsections 121.2(3) to (6) shall be read as references to subsection 266(2).",
+    "history": "1996, c. 12, s. 4",
+    "last_amended": "2003-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 267",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-267.html"
+  },
+  {
+    "id": "L-2-s268",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "268",
+    "marginal_note": "Definitions",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Interpretation and Application",
+    "text": "268\n(1) The following definitions apply in this Part.\ndepartment means a department in, or other portion of, the federal public administration to which Part II applies, as provided under subsection 123(2). (ministère)\nemployer has,\n(a) in respect of a violation related to Part II, the same meaning as in subsection 122(1); and\n(b) in respect of a violation related to Part III, the same meaning as in section 166. (employeur)\npenalty means an administrative monetary penalty imposed under this Part for a violation. (pénalité)\n(2) [Application — department] This Part applies to a department and to persons employed in a department only in respect of a violation that is related to Part II.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 268",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-268.html"
+  },
+  {
+    "id": "L-2-s269",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "269",
+    "marginal_note": "Purpose of Part",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Purpose",
+    "text": "269 The purpose of this Part is to establish, as an alternative to the existing penal system and as a supplement to existing enforcement measures, a fair and efficient penalty system to promote compliance with Parts II and III of this Act.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 269",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-269.html"
+  },
+  {
+    "id": "L-2-s270",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "270",
+    "marginal_note": "Regulations",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Regulations",
+    "text": "270\n(1) The Governor in Council may make regulations\n(a) designating as a violation that may be proceeded with in accordance with this Part\n(i) the contravention of any specified provision of Part II or III or of any regulations made under those Parts,\n(ii) the contravention of any direction, or of any direction of any specified class of directions, issued under any provision of Part II or of any regulations made under that Part,\n(iii) the contravention of any order, or of any order of any specified class of orders, made or issued under any provision of Part II or III or of any regulations made under those Parts, or\n(iv) the failure to comply with any condition, or with any condition of any specified class of conditions, of a permit issued under section 176;\n(b) respecting the determination of, or the method of determining, the amount payable as the penalty for each violation, penalties which may be different for individuals and for other persons and departments;\n(c) respecting the circumstances under which, the criteria by which and the manner in which a penalty may be reduced;\n(d) respecting the determination of a lesser amount than the penalty imposed that may be paid in complete satisfaction of the penalty if paid within the time and manner prescribed by regulation;\n(e) respecting the service of documents required or authorized under this Part, including the manner and proof of service and the circumstances under which documents are deemed to be served;\n(f) prescribing the method of calculating and determining the regular rate of wages for the purpose of section 288;\n(g) prescribing anything that by this Part is to be prescribed; and\n(h) generally, for carrying out the purposes and provisions of this Part.\n(2) [Restriction — amount of penalty] The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for a violation may not exceed $250,000.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 270",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-270.html"
+  },
+  {
+    "id": "L-2-s271",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "271",
+    "marginal_note": "Powers regarding notices of violation",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Head’s Powers",
+    "text": "271 The Head may\n(a) establish the form of notices of violation;\n(b) designate persons, or classes of persons, who are authorized to issue notices of violation; and\n(c) establish a short-form description for each violation to be used in notices of violation.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 614",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 271",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-271.html"
+  },
+  {
+    "id": "L-2-s272",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "272",
+    "marginal_note": "Delegation",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Head’s Powers",
+    "text": "272 Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 614",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 272",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-272.html"
+  },
+  {
+    "id": "L-2-s273",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "273",
+    "marginal_note": "Violations",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Commission of Violations",
+    "text": "273 Every person or department that contravenes or fails to comply with a provision, direction, order or condition designated by regulations made under paragraph 270(1)(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with the regulations.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 273",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-273.html"
+  },
+  {
+    "id": "L-2-s274",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "274",
+    "marginal_note": "Liability of parties to violation",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Commission of Violations",
+    "text": "274 If a corporation or a department commits a violation, any of the following persons who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the corporation or department has been proceeded against in accordance with this Part:\n(a) any officer, director, agent or mandatary of the corporation;\n(b) any senior official in the department; or\n(c) any other person exercising managerial or supervisory functions in the corporation or department.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 274",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-274.html"
+  },
+  {
+    "id": "L-2-s275",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "275",
+    "marginal_note": "Proof of violation — employees",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Commission of Violations",
+    "text": "275 In any proceedings under this Part against a person or a department in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee or agent or mandatary of the person or of the department, whether or not the employee or agent or mandatary has been identified or proceeded against in accordance with this Part.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 275",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-275.html"
+  },
+  {
+    "id": "L-2-s276",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "276",
+    "marginal_note": "Notice of violation",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Commission of Violations",
+    "text": "276\n(1) If a person designated under paragraph 271(b) has reasonable grounds to believe that a person or a department has committed a violation, the designated person may issue a notice of violation and shall cause it to be served on the person or on the department in accordance with the regulations.\n(2) [Contents] The notice of violation shall\n(a) name the person or department that is believed to have committed the violation;\n(b) set out the relevant facts surrounding the violation;\n(c) set out the penalty for the violation;\n(d) inform the person or department of their right to contest the facts of the alleged violation or the penalty, by way of review and appeal, and of the procedure to be followed to exercise that right;\n(e) inform the person or department of the manner of paying the penalty set out in the notice; and\n(f) inform the person or department that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they will be considered to have committed the violation and that they are liable for the penalty set out in the notice.\n(3) [Copy given by employer] If the notice of violation is issued to an employer who has committed a violation by contravening a provision of Part II or a direction issued under that Part, the employer shall, without delay, give a copy of the notice to the work place committee or health and safety representative, as those terms are defined in subsection 122(1).",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 276",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-276.html"
+  },
+  {
+    "id": "L-2-s277",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "277",
+    "marginal_note": "Certain defences not available",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "277\n(1) A person or department named in a notice of violation does not have a defence by reason that the person or the department\n(a) exercised due diligence to prevent the violation; or\n(b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person or the department.\n(2) [Common law principles] Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under Part II or III applies in respect of a violation to the extent that it is not inconsistent with this Part.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 277",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-277.html"
+  },
+  {
+    "id": "L-2-s278",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "278",
+    "marginal_note": "Continuing violation",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "278 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 278",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-278.html"
+  },
+  {
+    "id": "L-2-s279",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "279",
+    "marginal_note": "Violation or offence",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "279\n(1) Proceeding with any act or omission as a violation under this Part precludes proceeding with it as an offence under Part II or III, and proceeding with it as an offence under Part II or III precludes proceeding with it as a violation under this Part.\n(2) [For greater certainty] For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 279",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-279.html"
+  },
+  {
+    "id": "L-2-s280",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "280",
+    "marginal_note": "Limitation period",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Rules About Violations",
+    "text": "280 No notice of violation in respect of a violation may be issued more than two years after the day on which the subject-matter of the violation arises.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 280",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-280.html"
+  },
+  {
+    "id": "L-2-s281",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "281",
+    "marginal_note": "Request for review",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Reviews",
+    "text": "281 A person or a department that is served with a notice of violation may, within 30 days after the day on which the notice is served, or within any longer period that the Head allows, make a request, in the manner prescribed by regulation, to the Head for a review of the penalty or the facts of the alleged violation, or both.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 615",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 281",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-281.html"
+  },
+  {
+    "id": "L-2-s282",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "282",
+    "marginal_note": "Variation or cancellation of notice of violation",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Reviews",
+    "text": "282 At any time before a request for review in respect of a notice of violation comes before the Head, a person designated under paragraph 271(b) may cancel the notice of violation or correct an error in it.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 615",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 282",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-282.html"
+  },
+  {
+    "id": "L-2-s283",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "283",
+    "marginal_note": "Review",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Reviews",
+    "text": "283\n(1) On receipt of a request for review made under section 281, the Head shall conduct the review of the notice of violation.\n(2) [Rules of procedure] The Head may make rules governing the procedure with respect to reviews under this Part.\n(3) [Request treated as an appeal] The Head may, if the Head considers it appropriate in the circumstances, treat the request for review as an appeal, in which case the Head shall so inform the applicant and refer the request for review to the Board, and the Board shall be considered to have an appeal before it for the purposes of this Part.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 615",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 283",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-283.html"
+  },
+  {
+    "id": "L-2-s284",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "284",
+    "marginal_note": "Object of review",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Reviews",
+    "text": "284\n(1) The Head shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the applicant committed the violation, or both.\n(2) [Correction of penalty] If the Head determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Head shall correct the amount of the penalty.\n(3) [Decision] The Head shall make a decision in writing and serve the applicant with a copy of the decision, with reasons.\n(4) [Copy given by employer] If a decision is made with respect to a notice of violation referred to in subsection 276(3), the employer shall, without delay, give a copy of the decision to the work place committee or health and safety representative, as those terms are defined in subsection 122(1).\n(5) [Obligation to pay] If the Head determines that the applicant committed the violation, the applicant is liable for the penalty that is set out in the decision.\n(6) [Decision final] Subject to the right of appeal under section 285, every decision made under this section is final and shall not be questioned or reviewed in any court.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 616",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 284",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-284.html"
+  },
+  {
+    "id": "L-2-s285",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "285",
+    "marginal_note": "Appeal",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Appeal",
+    "text": "285\n(1) A person or a department may appeal a decision referred to in section 284 to the Board, in writing, within 15 days after the day on which the decision is served.\n(2) [Grounds of appeal] The request for appeal shall contain a statement of the grounds of appeal.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 617(F)",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 285",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-285.html"
+  },
+  {
+    "id": "L-2-s286",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "286",
+    "marginal_note": "Head informed of appeal",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Appeal",
+    "text": "286\n(1) The Board shall inform the Head in writing when an appeal is brought under subsection 285(1) and provide the Head with a copy of the request for appeal.\n(2) [Documents provided to Board] The Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision being appealed.\n(3) [Documents provided to Head] The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.\n(4) [Power of Head] The Head may, in an appeal, present evidence and make representations to the Board.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 618",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 286",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-286.html"
+  },
+  {
+    "id": "L-2-s287",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "287",
+    "marginal_note": "Object of appeal",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Appeal",
+    "text": "287\n(1) In an appeal under this Part, the Board shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the appellant committed the violation, or both.\n(2) [Correction of penalty] If the Board determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Board shall correct the amount of the penalty.\n(3) [Decision] The Board shall make a decision in writing and provide the appellant and the Head with a copy of the decision, with reasons.\n(4) [Copy given by employer] If a decision is made with respect to a notice of violation referred to in subsection 276(3), the employer shall, without delay, give a copy of the decision to the work place committee or health and safety representative, as those terms are defined in subsection 122(1).\n(5) [Obligation to pay] If the Board determines that the appellant committed the violation, the appellant is liable for the penalty that is set out in the decision.\n(6) [Decision final] Every decision made under this section is final and shall not be questioned or reviewed in any court.\n(7) [No review by certiorari, etc.] No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under this section.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 619",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 287",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-287.html"
+  },
+  {
+    "id": "L-2-s288",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "288",
+    "marginal_note": "Wages",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Appeal",
+    "text": "288 An employee who has been summoned by the Board to attend at an appeal proceeding under this Part and who attends is entitled to be paid by the employer at the employee’s regular rate of wages for the time spent at the proceeding that would otherwise have been time at work.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 288",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-288.html"
+  },
+  {
+    "id": "L-2-s289",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "289",
+    "marginal_note": "Payment",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Responsibility",
+    "text": "289 If a person or a department pays the penalty set out in a notice of violation, the person or the department is considered to have committed the violation and proceedings in respect of it are ended.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 289",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-289.html"
+  },
+  {
+    "id": "L-2-s290",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "290",
+    "marginal_note": "Failure to act",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Responsibility",
+    "text": "290 A person or a department that neither pays a penalty imposed under this Part nor requests a review or an appeal in the specified time is considered to have committed the violation and is liable for the penalty.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 290",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-290.html"
+  },
+  {
+    "id": "L-2-s291",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "291",
+    "marginal_note": "Debt to Her Majesty",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Recovery of Penalties",
+    "text": "291\n(1) A penalty constitutes a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction.\n(2) [Limitation period] No proceedings to recover the debt may be instituted more than five years after the day on which the debt becomes payable.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 291",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-291.html"
+  },
+  {
+    "id": "L-2-s292",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "292",
+    "marginal_note": "Certificate",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Recovery of Penalties",
+    "text": "292\n(1) The Head may issue a certificate certifying the unpaid amount of any debt referred to in subsection 291(1).\n(2) [Registration] Registration in the Federal Court or in any other court of competent jurisdiction of a certificate issued under subsection (1) has the same force and effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 620",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 292",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-292.html"
+  },
+  {
+    "id": "L-2-s293",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "293",
+    "marginal_note": "Admissibility of documents",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "General",
+    "text": "293 In the absence of evidence to the contrary, a document that appears to be a notice of violation issued under subsection 276(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 293",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-293.html"
+  },
+  {
+    "id": "L-2-s294",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "294",
+    "marginal_note": "Burden of proof",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "General",
+    "text": "294 If the facts of a violation are reviewed or appealed, the person who issued the notice of violation shall establish, on a balance of probabilities, that the applicant or the appellant committed the violation.",
+    "history": "2017, c. 20, s. 377",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 294",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-294.html"
+  },
+  {
+    "id": "L-2-s295",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "295",
+    "marginal_note": "Publication",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "General",
+    "text": "295 The Head may, subject to the regulations, make public the name of an employer who committed a violation under this Part, the nature of the violation, the amount of the penalty imposed and any other information prescribed by regulation.",
+    "history": "2017, c. 20, s. 377; 2018, c. 27, s. 621",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 295",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-295.html"
+  },
+  {
+    "id": "L-2-s296",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "296",
+    "marginal_note": "Regulations",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Pilot Projects",
+    "text": "296 Despite anything in this Part, the Governor in Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the regulations made under this Part would improve compliance with Parts II and III of this Act, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project, and adapting any such provision for the purposes of that application.",
+    "history": "2018, c. 22, s. 17",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 296",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-296.html"
+  },
+  {
+    "id": "L-2-s297",
+    "act_code": "L-2",
+    "act_short": "Canada Labour Code",
+    "act_name": "Canada Labour Code",
+    "section": "297",
+    "marginal_note": "Repeal of regulations",
+    "part": "PART IV - Administrative Monetary Penalties",
+    "division": "",
+    "heading": "Pilot Projects",
+    "text": "297 Unless they are repealed earlier, regulations made under section 296 are repealed on the fifth anniversary of the day on which they come into force.",
+    "history": "2018, c. 22, s. 17",
+    "last_amended": "2021-01-01",
+    "current_to": "2025-12-29",
+    "citation": "Canada Labour Code, s. 297",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/section-297.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/P-14.8.json b/data/processed/P-14.8.json
new file mode 100644
index 0000000000000000000000000000000000000000..4062bfcab47e7eebace5c77863db3152fd6a3d5c
--- /dev/null
+++ b/data/processed/P-14.8.json
@@ -0,0 +1,1192 @@
+[
+  {
+    "id": "P-14.8-s1",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Plant Protection Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-1.html"
+  },
+  {
+    "id": "P-14.8-s2",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "2",
+    "marginal_note": "Purpose of the Act",
+    "part": "",
+    "division": "",
+    "heading": "Purpose",
+    "text": "2 The purpose of this Act is to protect plant life and the agricultural and forestry sectors of the Canadian economy by preventing the importation, exportation and spread of pests and by controlling or eradicating pests in Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-2.html"
+  },
+  {
+    "id": "P-14.8-s3",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3 In this Act,\nAssessor means the Assessor or any Deputy Assessor appointed under Part II of the Pesticide Residue Compensation Act; (évaluateur)\nconveyance means any aircraft, carriage, motor vehicle, trailer, railway car, vessel, cargo container or other contrivance used to move persons or things; (véhicule)\ndispose includes destroy; (Version anglaise seulement)\ndocument means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; (document)\ninspector means a person designated as an inspector pursuant to section 21; (inspecteur)\njustice means a justice as defined in section 2 of the Criminal Code; (juge de paix)\nMinister means the Minister of Agriculture and Agri-Food; (ministre)\npeace officer means a peace officer as defined in section 2 of the Criminal Code; (agent de la paix)\npenalty means an administrative monetary penalty imposed under the Agriculture and Agri-Food Administrative Monetary Penalties Act for a violation; (sanction)\npest means any thing that is injurious or potentially injurious, whether directly or indirectly, to plants or to products or by-products of plants; (parasite)\nplace includes a conveyance; (lieu)\nplant includes a part of a plant; (végétal)\nprescribed means prescribed by regulation; (Version anglaise seulement)\nthing includes a plant and a pest; (choses)\nTribunal means the Review Tribunal continued by subsection 27(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act; (Commission)\nviolation means any of the following that may be proceeded with in accordance with the Agriculture and Agri-Food Administrative Monetary Penalties Act:\n(a) any contravention of any provision of this Act or of a regulation made under this Act,\n(b) any contravention of any order made by the Minister under this Act, and\n(c) any refusal or neglect to perform any duty imposed by or under this Act. (violation)",
+    "history": "1990, c. 22, s. 3; 1994, c. 38, s. 25; 1995, c. 40, s. 75; 1997, c. 6, s. 81; 2001, c. 4, s. 173(F); 2012, c. 24, s. 95; 2015, c. 2, s. 99",
+    "last_amended": "2019-01-15",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-3.html"
+  },
+  {
+    "id": "P-14.8-s4",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "4",
+    "marginal_note": "Binding on Her Majesty",
+    "part": "",
+    "division": "",
+    "heading": "Her Majesty",
+    "text": "4 This Act is binding on Her Majesty in right of Canada or a province.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-4.html"
+  },
+  {
+    "id": "P-14.8-s5",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "5",
+    "marginal_note": "Duty to notify Minister",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "5 Where a person becomes aware of the existence of a thing that the person suspects to be a pest in an area where the pest has not previously been known to exist, the person shall immediately notify the Minister of the suspected pest and provide the Minister with a specimen of it.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-5.html"
+  },
+  {
+    "id": "P-14.8-s6",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "6",
+    "marginal_note": "Prohibition",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "6\n(1) Except as permitted under this Act or the regulations, no person shall move, grow, raise, culture or produce any thing that there are reasonable grounds to believe is a pest, that is or could be infested with a pest or that constitutes or could constitute a biological obstacle to the control of a pest.\n(2) [Prohibition of movement] Where an inspector believes on reasonable grounds that a thing is a pest, is or could be infested with a pest or constitutes or could constitute a biological obstacle to the control of a pest, the inspector may prohibit the owner of the thing or the person having the possession, care or control of it from moving it without the written authorization of an inspector.\n(3) [Notice] A prohibition under subsection (2) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control, or by sending the notice to the owner or person.",
+    "history": "1990, c. 22, s. 6; 2015, c. 3, s. 142(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-6.html"
+  },
+  {
+    "id": "P-14.8-s6.1",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "6.1",
+    "marginal_note": "Recall order — Canadian Food Inspection Agency Act",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "6.1 No person shall sell a thing regulated under this Act that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act.",
+    "history": "2015, c. 2, s. 100",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 6.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-6.1.html"
+  },
+  {
+    "id": "P-14.8-s7",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "7",
+    "marginal_note": "Prohibition",
+    "part": "",
+    "division": "",
+    "heading": "Importation and Exportation",
+    "text": "7 No person shall import or admit into Canada or export from Canada any thing that is a pest, that is or could be infested with a pest or that constitutes or could constitute a biological obstacle to the control of a pest, unless\n(a) the person has produced to an inspector all permits, certificates and other documentation required by the regulations;\n(b) the thing is or has been presented to an inspector — if required by the regulations or an inspector — in the manner and under the conditions specified by the inspector and at a place designated by the regulations or an inspector; and\n(c) the thing is imported or exported in accordance with any other requirements of the regulations.",
+    "history": "1990, c. 22, s. 7; 2015, c. 2, s. 101",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-7.html"
+  },
+  {
+    "id": "P-14.8-s8",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "8",
+    "marginal_note": "Removal or destruction of unlawful imports",
+    "part": "",
+    "division": "",
+    "heading": "Importation and Exportation",
+    "text": "8\n(1) An inspector who has reasonable grounds to believe that an imported thing has been imported in contravention of a provision of this Act or the regulations, is a pest, is or could be infested with a pest or constitutes or could constitute a biological obstacle to the control of a pest or that a requirement imposed by or under the regulations in respect of an imported thing has not been met may, by notice, whether the thing is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to destroy it.\n(2) [Notice] The notice must either be delivered personally to the owner or importer of the thing or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada.\n(3) [Forfeiture] If the thing is not removed from Canada, or destroyed, within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 32(1), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct.\n(4) [Suspension of application of subsection (3)] An inspector may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that\n(a) harm to human, animal or plant health or the environment is unlikely to result;\n(b) the thing will not be sold within that period;\n(c) the measures that should have been taken for the thing not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and\n(d) if the thing does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period.\n(5) [Cancellation] An inspector may cancel the notice if he or she is satisfied that\n(a) harm to human, animal or plant health or the environment is unlikely to result;\n(b) the thing has not been sold within the period referred to in subsection (6);\n(c) the measures referred to in paragraph (4)(c) were taken within that period; and\n(d) if the thing did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period.\n(6) [Period] The period for the purposes of subsection (5) is\n(a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and\n(b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent.",
+    "history": "1990, c. 22, s. 8; 2015, c. 2, s. 101",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-8.html"
+  },
+  {
+    "id": "P-14.8-s9",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "9",
+    "marginal_note": "Prohibition of possession or disposition",
+    "part": "",
+    "division": "",
+    "heading": "Importation and Exportation",
+    "text": "9\n(1) No person shall possess or dispose of a thing that the person knows was imported in contravention of this Act or the regulations.\n(2) [Presumption] In any prosecution for an offence under subsection (1), an accused who is found to have been in possession of a thing that was imported in contravention of this Act or the regulations shall be considered, in the absence of evidence to the contrary, to have known that the thing was so imported.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-9.html"
+  },
+  {
+    "id": "P-14.8-s10",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "10",
+    "marginal_note": "Assistance in controlling or eradicating pests outside Canada",
+    "part": "",
+    "division": "",
+    "heading": "International Assistance",
+    "text": "10 The Minister may provide financial or technical assistance to any person or government outside Canada in controlling or eradicating a pest that affects or could affect plants, or products or by-products of plants, in Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-10.html"
+  },
+  {
+    "id": "P-14.8-s11",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "11",
+    "marginal_note": "Declaration of infested place",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "11\n(1) Where an inspector suspects or determines that a place is infested with a pest and is of the opinion that the pest could spread, the inspector may in writing declare that the place is infested.\n(2) [Delivery of declaration] When the declaration is delivered to the occupier or owner of the place to which it relates, the place, together with all contiguous lands, buildings and other places occupied or owned by the occupier or owner, constitutes an infested place until the Minister determines otherwise.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-11.html"
+  },
+  {
+    "id": "P-14.8-s12",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "12",
+    "marginal_note": "Further declaration",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "12\n(1) Where an inspector declares under section 11 that a place is infested and is of the opinion that the pest could spread to any other land, building or place, the inspector may in writing declare that the other land, building or place is infested.\n(2) [Delivery of declaration] When a declaration is delivered to the occupier or owner of any land, building or place mentioned in subsection (1), the land, building or place, together with all contiguous lands, buildings and places occupied or owned by the same occupier or owner, constitutes part of the infested place.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-12.html"
+  },
+  {
+    "id": "P-14.8-s13",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "13",
+    "marginal_note": "Interim powers of inspector",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "13\n(1) Where an inspector is of the opinion that immediate action is required to control a pest, the inspector may, in a declaration under section 11 or 12, and for a period of not more than ninety days, prohibit or restrict the movement of persons and things within, into or out of the infested place for the purpose of controlling the pest.\n(2) [Cessation of prohibition or restriction] A prohibition or restriction contained in a declaration under section 11 or 12 ceases to have effect where\n(a) the inspector rescinds the prohibition or restriction; or\n(b) the declaration is revoked by the Minister under subsection 15(2).",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-13.html"
+  },
+  {
+    "id": "P-14.8-s14",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "14",
+    "marginal_note": "Where occupier or owner not found",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "14 Where an inspector cannot, after the exercise of due diligence, find the occupier or owner of any land, building or other place, delivery of a declaration may be effected by posting it on the building or on any building or conspicuous object on the land or at the place.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-14.html"
+  },
+  {
+    "id": "P-14.8-s15",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "15",
+    "marginal_note": "Report to Minister",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "15\n(1) An inspector who declares that a place is infested shall, as soon as is practicable, send a report of the declaration to the Minister.\n(2) [Revocation of declaration] Where a place has been declared infested under section 11 or 12, the Minister may revoke the declaration and, on revocation, the place shall cease to be an infested place.\n(3) [Powers of Minister] The Minister may, by order,\n(a) declare any place to be infested that is not already the subject of a declaration under section 11 or 12;\n(b) determine and subsequently vary the area of any place that is declared infested;\n(c) extend the period of any prohibition or restriction declared by an inspector under subsection 13(1);\n(d) prohibit or restrict the movement of persons and things within, into or out of any place that is declared infested; and\n(e) permit any movement of persons and things within, into or out of a place that would otherwise be prohibited by this section or section 6.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-15.html"
+  },
+  {
+    "id": "P-14.8-s16",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "16",
+    "marginal_note": "Description of area of infested place",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "16 In a declaration under section 11 or 12 or subsection 15(3), the area of an infested place may be described by reference to a map or plan deposited and publicly available at a place specified in the declaration, or by reference to any farm, county, district, municipality, province or any part thereof.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-16.html"
+  },
+  {
+    "id": "P-14.8-s17",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "17",
+    "marginal_note": "Prohibition or restriction supersedes",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "17 A prohibition or restriction imposed by the Minister or an inspector supersedes any order of a local authority that is inconsistent with it.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-17.html"
+  },
+  {
+    "id": "P-14.8-s18",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "18",
+    "marginal_note": "Not a statutory instrument",
+    "part": "",
+    "division": "",
+    "heading": "Infested Places",
+    "text": "18 A declaration under section 11 or 12, a revocation of a declaration under subsection 15(2) and an order under subsection 15(3) are not statutory instruments for the purposes of the Statutory Instruments Act, but the Minister shall take such steps as may be practicable in the circumstances to bring any order under subsection 15(3) to the notice of persons likely to be affected by it.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-18.html"
+  },
+  {
+    "id": "P-14.8-s19",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "19",
+    "marginal_note": "Designation of facilities",
+    "part": "",
+    "division": "",
+    "heading": "Facilities",
+    "text": "19 The Minister may designate areas, offices, laboratories or other facilities inside or outside Canada for a specified purpose or generally for the administration of this Act or the regulations and may at any time amend, cancel or reinstate any such designation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-19.html"
+  },
+  {
+    "id": "P-14.8-s20",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "20",
+    "marginal_note": "Definition of international transportation undertaking",
+    "part": "",
+    "division": "",
+    "heading": "Facilities",
+    "text": "20\n(1) For the purposes of this section, international transportation undertaking means\n(a) an undertaking that transports persons or things internationally;\n(b) an international road, railway, bridge or tunnel;\n(c) an airport that receives any aircraft operating on an international flight;\n(d) a port that receives any ship sailing on an international voyage; and\n(e) a warehouse or other facility that receives any international air, water, rail or road traffic.\n(2) [Required facilities] The owner or operator of an international transportation undertaking shall, where required in writing by the Minister, provide and maintain adequate areas, offices, laboratories and other facilities, including buildings, accommodation, equipment, furnishings and fixtures, for inspection or for any other purpose related to the administration of this Act or the regulations.\n(3) [Powers of Minister] The Minister may\n(a) cause to be made such improvements as the Minister considers desirable to any area, office, laboratory or other facility provided pursuant to subsection (2);\n(b) post, on or about the area, office, laboratory or other facility, any signs that the Minister considers appropriate for its operation or safe use or for the administration of this Act or the regulations; and\n(c) continue to use the area, office, laboratory or other facility for as long as the Minister requires it for the administration of this Act or the regulations.\n(4) [Construction or repairs] Where an area, office, laboratory or other facility that is provided by an owner or operator pursuant to subsection (2) is not adequate for the purposes mentioned in that subsection, the Minister may require the owner or operator to carry out any construction or repairs in order to render the area, office, laboratory or other facility adequate for those purposes, and if the owner or operator fails to do so, the Minister may cause the construction or repairs to be carried out and the owner or operator shall be liable for all reasonable costs incurred by the Minister and those costs may be recovered by Her Majesty in right of Canada.\n(5) [Notice] A requirement under subsection (4) shall be communicated by personal delivery of a notice to the owner or operator or by sending the notice to the owner or operator, and the notice may specify the period within which or the manner in which the construction or repairs are to be carried out.\n(6) [Arbitration] Subject to subsection (7) and any regulations made under subsection (8), a dispute over the adequacy of any area, office, laboratory or other facility may be resolved by arbitration in accordance with the Commercial Arbitration Act.\n(7) [Canada Labour Code] Any area, office, laboratory or other facility that fails to meet the applicable requirements of Part II of the Canada Labour Code shall be deemed to be not adequate for the purposes mentioned in subsection (2).\n(8) [Regulations] The Governor in Council may make regulations for determining the adequacy of any area, office, laboratory or other facility for the purposes mentioned in subsection (2).",
+    "history": "1990, c. 22, s. 20; 2015, c. 3, s. 143(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-20.html"
+  },
+  {
+    "id": "P-14.8-s21",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "21",
+    "marginal_note": "Designation of inspectors",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "21\n(1) The President of the Canadian Food Inspection Agency may designate inspectors under section 13 of the Canadian Food Inspection Agency Act for the purposes of this Act.\n(1.1) [Designation] The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.\n(2) [Certificate to be produced] Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector shall show the certificate to the person in charge of the place if the person requests proof of the inspector’s designation.",
+    "history": "1990, c. 22, s. 21; 1997, c. 6, s. 82; 2005, c. 38, s. 123",
+    "last_amended": "2005-12-12",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-21.html"
+  },
+  {
+    "id": "P-14.8-s22",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "22",
+    "marginal_note": "Inspectors may exercise Minister’s powers",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "22\n(1) An inspector may, subject to any restrictions or limitations specified by the Minister, exercise any of the powers and perform any of the duties or functions of the Minister under this Act, except the powers mentioned in subsection 15(3).\n(2) [Powers concerning movement and loading] For the purpose of determining whether a conveyance or other thing is free of any pest, an inspector may\n(a) permit or require the conveyance or other thing to be moved or prohibit its movement; or\n(b) prohibit or interrupt the loading, unloading or partial loading of the conveyance or other thing or permit or require the conveyance or other thing to be loaded, unloaded or partially loaded.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-22.html"
+  },
+  {
+    "id": "P-14.8-s23",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "23",
+    "marginal_note": "Impeding inspector",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "23\n(1) No person shall obstruct or hinder or make any false or misleading statement either orally or in writing to an inspector who is performing duties or functions under this Act or the regulations.\n(2) [Assistance to inspectors] The owner or the person in charge of a place entered by an inspector under section 25 and every person found in the place shall\n(a) give the inspector all reasonable assistance in the owner’s or person’s power to enable the inspector to perform duties and functions under this Act or the regulations; and\n(b) furnish the inspector with such information relevant to the administration of this Act or the regulations as the inspector may reasonably require.\n(3) [Assistance of peace officer] A peace officer shall provide such assistance as an inspector may request for the purpose of enforcing this Act or the regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-23.html"
+  },
+  {
+    "id": "P-14.8-s23.1",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "23.1",
+    "marginal_note": "Provision of documents, information or samples",
+    "part": "",
+    "division": "",
+    "heading": "Inspectors",
+    "text": "23.1\n(1) An inspector may, for the purpose of detecting pests or for a purpose related to verifying compliance or preventing non-compliance with this Act, order a person to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector.\n(2) [Duty to provide document, information or sample] A person who is ordered by an inspector to provide a document, information or a sample has a duty to do so on the specified date, at the specified time and place and in the specified manner.",
+    "history": "2015, c. 2, s. 102",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 23.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-23.1.html"
+  },
+  {
+    "id": "P-14.8-s24",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "24",
+    "marginal_note": "Broken seal",
+    "part": "",
+    "division": "",
+    "heading": "Seals",
+    "text": "24\n(1) Where a seal or other identifying device authorized by the regulations has been affixed to a conveyance or other thing and the seal or device is broken, altered, tampered with or removed in contravention of the regulations, an inspector may require that the conveyance or other thing, or any thing contained in it, be stored, treated, placed in quarantine, disposed of or moved as the inspector may direct.\n(2) [Notice] A requirement under subsection (1) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the conveyance or other thing or by sending the notice to the owner or person, and the notice may specify the period within which or the manner in which the conveyance or other thing is to be stored, treated, quarantined, disposed of or moved.",
+    "history": "1990, c. 22, s. 24; 2015, c. 3, s. 144(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-24.html"
+  },
+  {
+    "id": "P-14.8-s25",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "25",
+    "marginal_note": "Inspection",
+    "part": "",
+    "division": "",
+    "heading": "Inspection",
+    "text": "25\n(1) For the purpose of detecting pests or for a purpose related to verifying compliance or preventing non-compliance with this Act, an inspector may\n(a) subject to section 26, at any reasonable time, enter and inspect any place, or stop any conveyance, in which the inspector believes on reasonable grounds there is any thing in respect of which this Act or the regulations apply;\n(b) open any receptacle, baggage, package, cage or other thing that the inspector believes on reasonable grounds contains any thing in respect of which this Act or the regulations apply;\n(c) examine any thing in respect of which this Act or the regulations apply and take samples of it;\n(d) require any person to produce for inspection or copying, in whole or in part, any record or other document that the inspector believes on reasonable grounds contains any information relevant to the administration of this Act or the regulations; and\n(e) conduct any tests or analyses or take any measurements.\n(2) [Operation of data processing and copying equipment] In carrying out an inspection at any place under this section, an inspector may\n(a) use or cause to be used any data processing system at the place to examine any data contained in or available to the system;\n(b) reproduce any document or cause it to be reproduced from the data in the form of a printout or other intelligible output and take the printout or other output for examination or copying; and\n(c) use or cause to be used any copying equipment at the place to make copies of any record or other document.",
+    "history": "1990, c. 22, s. 25; 2015, c. 2, s. 103",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-25.html"
+  },
+  {
+    "id": "P-14.8-s26",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "26",
+    "marginal_note": "Warrant required to enter dwelling-place",
+    "part": "",
+    "division": "",
+    "heading": "Inspection",
+    "text": "26\n(1) An inspector may not enter a dwelling-place except with the consent of the occupant of the dwelling-place or under the authority of a warrant.\n(2) [Authority to issue warrant] Where on ex parte application a justice is satisfied by information on oath that\n(a) the conditions for entry described in section 25 exist in relation to a dwelling-place,\n(b) entry to the dwelling-place is necessary for any purpose relating to the administration of this Act or the regulations, and\n(c) entry to the dwelling-place has been refused or there are reasonable grounds to believe that entry will be refused,\nthe justice may at any time sign and issue a warrant authorizing the inspector named in the warrant to enter the dwelling-place, subject to any conditions that may be specified in the warrant.\n(3) [Use of force] The inspector who executes a warrant shall not use force unless the inspector is accompanied by a peace officer and the use of force is specifically authorized in the warrant.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-26.html"
+  },
+  {
+    "id": "P-14.8-s27",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "27",
+    "marginal_note": "Seizure",
+    "part": "",
+    "division": "",
+    "heading": "Inspection",
+    "text": "27 Where an inspector believes on reasonable grounds that a violation, or an offence under this Act, has been committed, the inspector may seize and detain any thing\n(a) by means of or in relation to which the inspector believes on reasonable grounds the violation or offence was committed; or\n(b) that the inspector believes on reasonable grounds will afford evidence in respect of the commission of a violation, or an offence under this Act.",
+    "history": "1990, c. 22, s. 27; 1995, c. 40, s. 76",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-27.html"
+  },
+  {
+    "id": "P-14.8-s28",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "28",
+    "marginal_note": "Warrant",
+    "part": "",
+    "division": "",
+    "heading": "Search",
+    "text": "28\n(1) Where on ex parte application a justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any place any thing\n(a) by means of or in relation to which a violation, or an offence under this Act, has been committed or is suspected of having been committed, or\n(b) that there are reasonable grounds to believe will afford evidence in respect of the commission of a violation or an offence under this Act,\nthe justice may at any time sign and issue a warrant authorizing the inspector named in the warrant to enter and search the place for the thing and, subject to any conditions that may be specified in the warrant, to seize and detain it.\n(2) [Search and seizure powers] The inspector who executes a warrant may exercise the powers described in section 25 and may seize and detain, in addition to any thing mentioned in the warrant, any other thing\n(a) by means of or in relation to which the inspector believes on reasonable grounds a violation, or an offence under this Act, has been committed; or\n(b) that the inspector believes on reasonable grounds will afford evidence in respect of the commission of a violation, or an offence under this Act.\n(3) [Execution of search warrant] A warrant shall be executed by day unless the justice authorizes its execution by night.\n(4) [Where warrant not necessary] An inspector may exercise any of the powers referred to in subsections (1) and (2) without a warrant if the conditions for obtaining a warrant exist but, by reason of exigent circumstances, it would not be practical to obtain a warrant.",
+    "history": "1990, c. 22, s. 28; 1995, c. 40, s. 77",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-28.html"
+  },
+  {
+    "id": "P-14.8-s29",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "29",
+    "marginal_note": "Notice of reason for seizure",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Seized Things",
+    "text": "29 An inspector who seizes and detains a thing under this Act shall, as soon as is practicable, advise the owner of the thing or the person having the possession, care or control of it at the time of its seizure of the reason for the seizure.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-29.html"
+  },
+  {
+    "id": "P-14.8-s30",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "30",
+    "marginal_note": "Storage, removal, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Seized Things",
+    "text": "30\n(1) An inspector who seizes and detains a thing under this Act, or any person designated by the inspector, may\n(a) store, treat, quarantine or dispose of the thing at the place where it was seized or move it to any other place for storage, treatment, quarantine or disposition; or\n(b) require its owner or the person having the possession, care or control of it at the time of its seizure to store, treat, quarantine or dispose of it or move it to any other place and store, treat, quarantine or dispose of it.\n(2) [Notice] A requirement under paragraph (1)(b) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the thing or by sending the notice to the owner or person, and the notice may specify the period within which or the manner in which the thing is to be moved, stored, treated, quarantined or disposed of.\n(3) [Proceeds] An inspector who seizes and detains a thing under this Act may dispose of it and any proceeds realized from its disposition shall be paid to the Receiver General.",
+    "history": "1990, c. 22, s. 30; 2015, c. 3, s. 145(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-30.html"
+  },
+  {
+    "id": "P-14.8-s31",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "31",
+    "marginal_note": "Interference with seized things",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Seized Things",
+    "text": "31 Except as authorized in writing by an inspector, no person shall remove, alter or interfere in any way with a thing that is seized and detained under this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-31.html"
+  },
+  {
+    "id": "P-14.8-s32",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "32",
+    "marginal_note": "Release of seized thing",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Seized Things",
+    "text": "32\n(1) If an inspector is satisfied that the provisions of this Act and the regulations that apply with respect to a thing seized under this Act have been complied with, the thing must be released.\n(2) [Application for return] If proceedings are instituted in relation to a thing seized under this Act and it has not been disposed of or forfeited under this Act, the owner of the thing or the person having the possession, care or control of it at the time of its seizure may apply for an order that it be returned. The application may be made, in the case of a violation, to the Tribunal or, in the case of an offence, to the court before which the proceedings are being held.\n(3) [Order] The Tribunal or court, as the case may be, may order that the thing be returned to the applicant, subject to such conditions as the Tribunal or court may impose to ensure that it is preserved for any purpose for which it may subsequently be required, where the Tribunal or court is satisfied that sufficient evidence exists or may reasonably be obtained without detaining the thing and that it is not a pest, is not infested with a pest and does not constitute a biological obstacle to the control of a pest.",
+    "history": "1990, c. 22, s. 32; 1995, c. 40, s. 78; 2015, c. 2, s. 104",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-32.html"
+  },
+  {
+    "id": "P-14.8-s33",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "33",
+    "marginal_note": "Forfeiture",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Seized Things",
+    "text": "33\n(1) Where the Tribunal decides that a person has committed a violation, or a person is convicted of an offence under this Act, the Tribunal or the convicting court, as the case may be, may, on its own motion or at the request of any party to the proceedings, in addition to any penalty or punishment imposed, order that any thing by means of or in relation to which the violation or offence was committed, or any proceeds realized from its disposition, be forfeited to Her Majesty in right of Canada.\n(2) [Forfeiture without conviction] Where the owner of a thing that is seized and detained under this Act consents to its forfeiture, it is thereupon forfeited to Her Majesty in right of Canada and shall be disposed of as the Minister may direct.",
+    "history": "1990, c. 22, s. 33; 1995, c. 40, s. 79",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-33.html"
+  },
+  {
+    "id": "P-14.8-s34",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "34",
+    "marginal_note": "Disposal of forfeited things",
+    "part": "",
+    "division": "",
+    "heading": "Disposition of Seized Things",
+    "text": "34\n(1) If the Tribunal or the court, as the case may be, orders the forfeiture of a thing under subsection 33(1), the thing shall be disposed of as the Minister may direct.\n(2) [Return of seized things where no forfeiture ordered] Where the Tribunal or court, as the case may be, does not order the forfeiture of a thing, it or any proceeds realized from its disposition shall be returned to the owner of the thing or the person having the possession, care or control of it at the time of its seizure.\n(3) [Exception] Where the Tribunal decides that the owner of a thing or the person having the possession, care or control of it at the time of its seizure has committed a violation, or the owner of a thing or the person having the possession, care or control of it at the time of its seizure is convicted of an offence under this Act, and a penalty or fine, as the case may be, is imposed,\n(a) the thing may be detained until the penalty or fine is paid;\n(b) the thing may be sold under execution in satisfaction of the penalty or fine; or\n(c) any proceeds realized from its disposition under paragraph (b) or subsection 30(3) may be applied in payment of the penalty or fine.",
+    "history": "1990, c. 22, s. 34; 1995, c. 40, s. 80; 2015, c. 2, s. 105",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-34.html"
+  },
+  {
+    "id": "P-14.8-s35",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "35",
+    "marginal_note": "Confiscation",
+    "part": "",
+    "division": "",
+    "heading": "Confiscation",
+    "text": "35\n(1) An inspector may confiscate and dispose of any thing that the inspector believes on reasonable grounds is a pest, is or could be infested with a pest or constitutes or could constitute a biological obstacle to the control of a pest.\n(2) [Notice of reason for confiscation] An inspector who confiscates a thing shall, as soon as is practicable, advise the owner of the thing or the person having the possession, care or control of it at the time of its confiscation of the reason for the confiscation.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-35.html"
+  },
+  {
+    "id": "P-14.8-s36",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "36",
+    "marginal_note": "Storage and movement",
+    "part": "",
+    "division": "",
+    "heading": "Confiscation",
+    "text": "36\n(1) A confiscated thing may be stored at the place where it was confiscated until it is disposed of, or may, at the inspector’s discretion, be moved to any other place for storage or disposition.\n(2) [Disposition] An inspector may take such action as the inspector considers appropriate in relation to a confiscated thing or may require the owner of a confiscated thing or the person having the possession, care or control of it at the time of its confiscation to take any action the inspector considers appropriate in relation to the confiscated thing.\n(3) [Notice] A requirement under subsection (2) shall be communicated by personal delivery of a notice to the owner or person having the possession, care or control of the thing or by sending the notice to the owner or person, and the notice may specify the period within which or the manner in which any action shall be taken by the owner or person.",
+    "history": "1990, c. 22, s. 36; 2015, c. 3, s. 146(F)",
+    "last_amended": "2015-02-26",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-36.html"
+  },
+  {
+    "id": "P-14.8-s36.1",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "36.1",
+    "marginal_note": "Altering, destroying or falsifying required documents",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions Respecting Documents",
+    "text": "36.1\n(1) No person shall alter, destroy or falsify a document that they are required under this Act to keep, maintain or provide.\n(2) [Altering, possessing, etc., official documents] No person shall\n(a) alter a document issued or made — or in any manner given — under this Act;\n(b) have in their possession or use a document issued or made — or in any manner given — under this Act that has been altered; or\n(c) use any document issued or made — or in any manner given — under this Act for a purpose or in respect of a thing, other than the purpose or thing for which the document was issued, made or given.",
+    "history": "2015, c. 2, s. 106",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 36.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-36.1.html"
+  },
+  {
+    "id": "P-14.8-s36.2",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "36.2",
+    "marginal_note": "Possessing or using documents that resemble official documents",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions Respecting Documents",
+    "text": "36.2 No person shall have in their possession or use any document that has not been issued or made — or in any manner given — under this Act if it so closely resembles a document that has been so issued, made or given that it is likely to be mistaken for it.",
+    "history": "2015, c. 2, s. 106",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 36.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-36.2.html"
+  },
+  {
+    "id": "P-14.8-s36.3",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "36.3",
+    "marginal_note": "Altering, destroying or falsifying mark, label, tag or seal",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions Respecting Marking and Identification",
+    "text": "36.3\n(1) No person shall alter, destroy or falsify a mark, label, tag or seal required under this Act.\n(2) [Possessing or using mark, label, tag or seal] No person shall\n(a) have in their possession or use a mark, label, tag or seal required under this Act that has been altered or falsified; or\n(b) use a mark, label, tag or seal required under this Act for a purpose or in respect of a thing, other than a purpose or a thing provided for in the regulations.",
+    "history": "2015, c. 2, s. 106",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 36.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-36.3.html"
+  },
+  {
+    "id": "P-14.8-s36.4",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "36.4",
+    "marginal_note": "Possessing or using misleading mark, label, tag, seal or device",
+    "part": "",
+    "division": "",
+    "heading": "Prohibitions Respecting Marking and Identification",
+    "text": "36.4 No person shall have in their possession or use\n(a) any mark, label, tag or seal that so closely resembles one required under this Act that it is likely to be mistaken for it; or\n(b) any device that is designed or adapted to create a mark that so closely resembles a mark required under this Act that it is likely to be mistaken for it.",
+    "history": "2015, c. 2, s. 106",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 36.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-36.4.html"
+  },
+  {
+    "id": "P-14.8-s37",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "37",
+    "marginal_note": "Disposition of samples",
+    "part": "",
+    "division": "",
+    "heading": "Samples",
+    "text": "37\n(1) A sample taken under this Act or the regulations may be disposed of in such manner as the Minister considers appropriate.\n(2) [Her Majesty not liable] Her Majesty is not liable for any costs, loss or damage resulting from the taking or disposition of a sample under this Act or the regulations.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-37.html"
+  },
+  {
+    "id": "P-14.8-s38",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "38",
+    "marginal_note": "Her Majesty not liable",
+    "part": "",
+    "division": "",
+    "heading": "Limitation on Liability",
+    "text": "38 If a person must, under this Act, do anything or permit an inspector to do anything, Her Majesty in right of Canada is not liable\n(a) for any costs, loss or damage resulting from the compliance; or\n(b) to pay any fee, including any rent or charge, for what is done or permitted to be done.",
+    "history": "1990, c. 22, s. 38; 2015, c. 2, s. 107",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-38.html"
+  },
+  {
+    "id": "P-14.8-s38.1",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "38.1",
+    "marginal_note": "No liability",
+    "part": "",
+    "division": "",
+    "heading": "Limitation on Liability",
+    "text": "38.1 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions.",
+    "history": "2015, c. 2, s. 107",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 38.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-38.1.html"
+  },
+  {
+    "id": "P-14.8-s39",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "39",
+    "marginal_note": "Compensation for treatment, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "39\n(1) The Minister may, in accordance with the regulations, order compensation to be paid from the Consolidated Revenue Fund in respect of\n(a) any treatment of a place or any treatment, storage or disposition of a thing required under this Act or the regulations;\n(b) any prohibition or restriction on the use of a place or on the movement of persons or things within, into or out of a place imposed under this Act or the regulations; or\n(c) any prohibition or restriction on the use of a thing or on the sale or other disposition of a thing imposed under this Act or the regulations.\n(2) [Limitation] No compensation is payable under subsection (1) in respect of\n(a) a thing that is imported into Canada or exported from Canada in contravention of this Act or the regulations or a thing that is found to be a pest, to be infested with a pest or to constitute a biological obstacle to the control of a pest when it is inspected on importation or exportation; or\n(b) the prohibition or restriction of the sale or movement of a thing where the sale or movement is prohibited or restricted as a result of an amendment, suspension or revocation of, or a refusal to issue or renew, a permit, certificate or other document that is required under this Act or the regulations.\n(3) [Limitation] No compensation is payable to a person who commits a violation, or an offence under this Act, and claims compensation in respect of any place or thing by means of or in relation to which the violation or offence was committed.",
+    "history": "1990, c. 22, s. 39; 1995, c. 40, s. 81; 1997, c. 6, s. 83",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-39.html"
+  },
+  {
+    "id": "P-14.8-s40",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "40",
+    "marginal_note": "Appeal",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "40\n(1) A person who claims compensation and is dissatisfied with the Minister’s disposition of the claim may bring an appeal to the Assessor, but the only grounds of appeal are that the failure to award compensation was unreasonable or that the amount awarded was unreasonable.\n(2) [Time limit for bringing appeal] An appeal shall be brought within three months after the claimant receives notification of the Minister’s disposition of the claim, or within such longer period as the Assessor may in any case for special reasons allow.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-40.html"
+  },
+  {
+    "id": "P-14.8-s41",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "41",
+    "marginal_note": "Powers of Assessor",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "41\n(1) On hearing an appeal, the Assessor may confirm or vary the Minister’s disposition of the claim or refer the matter back to the Minister for such further action as the Assessor may direct.\n(2) [Costs] Costs may be awarded to or against the Minister in an appeal.\n(3) [Decisions final] The decision of the Assessor on an appeal is final and conclusive and not subject to appeal to or review by any court.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-41.html"
+  },
+  {
+    "id": "P-14.8-s42",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "42",
+    "marginal_note": "Sittings and hearings",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "42\n(1) The Assessor may sit and hear appeals at any place or places and shall arrange for sittings and hearings as may be required.\n(2) [Travel allowances] The Assessor is entitled to be paid such travel allowances as are payable for the attendances of a judge of the Federal Court under the Judges Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-42.html"
+  },
+  {
+    "id": "P-14.8-s43",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "43",
+    "marginal_note": "Procedure",
+    "part": "",
+    "division": "",
+    "heading": "Compensation",
+    "text": "43\n(1) Subject to the approval of the Governor in Council, the Assessor may make rules respecting the conduct of appeals and the procedure for the bringing of appeals.\n(2) [Transitional] Subject to any rules made under subsection (1), all rules respecting the conduct of appeals and the procedure for bringing appeals to the Assessor made under section 18 of the Pesticide Residue Compensation Act that are in force at the time this section comes into force shall, to the extent that they are not inconsistent with sections 40 to 42, apply in respect of appeals brought under section 40.\n(3) [Registrar] The functions of the registrar of appeals and any other person necessary to carry out the purposes of sections 40 to 42 shall be carried out by the persons who carry out similar functions under Part II of the Pesticide Residue Compensation Act.",
+    "history": "1990, c. 22, s. 43; 2001, c. 4, s. 173(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-43.html"
+  },
+  {
+    "id": "P-14.8-s44",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "44",
+    "marginal_note": "Fees, charges and costs for inspections, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "44\n(1) Her Majesty may recover from any person referred to in subsection (2) any prescribed fees or charges and any costs incurred by Her Majesty in relation to anything required or authorized under this Act or the regulations, including, without limiting the generality of the foregoing,\n(a) the inspection, treatment, testing or analysis of a place or thing, or the quarantine, storage, removal, disposal or return of a thing, required or authorized under this Act or the regulations; and\n(b) the seizure, confiscation, forfeiture, detention or disposal of a thing under this Act or the regulations.\n(2) [Persons liable] The fees, charges and costs are recoverable jointly and severally from the owner or occupier of the place or owner of the thing and from the person having the possession, care or control of it immediately before its inspection, treatment, testing, analysis, quarantine, storage, removal, return or disposal or, in the case of a thing seized, confiscated, forfeited, detained or disposed of under this Act or the regulations, immediately before its seizure, confiscation, forfeiture, detention or disposal.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-44.html"
+  },
+  {
+    "id": "P-14.8-s45",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "45",
+    "marginal_note": "Fees, charges and costs for requested services, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "45 Her Majesty may recover from any person who requests a service or the issue, renewal or amendment of a permit, certificate or other document under this Act or the regulations any prescribed fee or charge and any costs incurred by Her Majesty in relation to rendering the service or issuing, renewing or amending the document.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-45.html"
+  },
+  {
+    "id": "P-14.8-s46",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "46",
+    "marginal_note": "Unpaid fees, charges or costs",
+    "part": "",
+    "division": "",
+    "heading": "Fees, Charges and Costs",
+    "text": "46 Any fees, charges or costs that are recoverable by Her Majesty under this Act or the regulations may be recovered as a debt due to Her Majesty.",
+    "history": "1990, c. 22, s. 46; 1993, c. 34, s. 102",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-46.html"
+  },
+  {
+    "id": "P-14.8-s47",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "47",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Regulations",
+    "text": "47\n(1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act and prescribing anything that is to be prescribed under this Act, including regulations\n(a) prohibiting or regulating the carrying out of any activity in respect of pests and of other things that are or could be infested with pests or that constitute or could constitute biological obstacles to the control of pests, including their importation and admission into Canada, their exportation from Canada and their movement within Canada;\n(a.1) for the purposes of paragraph 7(b),\n(i) respecting the circumstances in which a thing must be presented to an inspector, and\n(ii) imposing conditions on an inspector’s authority to require that a thing be presented;\n(b) governing the issue, renewal, amendment, suspension and revocation of permits, certificates or other documents on such terms and conditions as may be required for the purposes of this Act;\n(b.1) respecting authorizations provided for in section 47.2, including the conditions to which they may be subject and their amendment, suspension or revocation;\n(c) prohibiting or regulating the importation of food or garbage into Canada;\n(d) regulating any activity referred to in section 6;\n(e) designating places of entry where things may be presented for inspection and admittance into Canada;\n(f) governing investigations and surveys to detect pests and to identify areas of infestation;\n(g) respecting the declaration of things infested with pests and things free of infestation;\n(h) respecting the declaration under sections 11, 12 and 15 of places that are infested;\n(i) prohibiting or regulating the use of places that are, or are suspected of being, infested with pests and of things that are, or are suspected of being, pests or infested with pests or that constitute or could constitute biological obstacles to the control of pests;\n(j) governing the quarantine of things;\n(k) for the establishment of inspection and treatment centres and quarantine stations;\n(l) governing the disposition of things that are, or are suspected of being, pests or infested with pests or that constitute or could constitute biological obstacles to the control of pests;\n(m) respecting the detention or disposition of things seized, forfeited or confiscated under this Act;\n(n) governing the treatment or manner of treatment to be administered to places or things and requiring persons to administer or to arrange the administration of the treatment;\n(o) governing the removal from places where treatment is administered of persons or things that present obstacles to the treatment or that may be adversely affected by it;\n(p) requiring things to be marked or identified or to have affixed to them labels, tags, seals or other devices and prohibiting the removal, breaking, tampering with or altering of those marks, labels, tags, seals or other devices;\n(q) prescribing the terms and conditions on which compensation may be ordered under section 39 and the maximum levels of compensation;\n(r) requiring documents to be furnished by inspectors;\n(r.1) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector with, or with access to, those documents, and respecting\n(i) the information in those documents,\n(ii) the manner in which they are to be prepared, kept or maintained,\n(iii) the place where they are to be kept or maintained, and\n(iv) the manner in which they are to be provided or access to them is to be provided;\n(r.2) requiring persons to take or keep samples of any thing and to provide the Minister or an inspector with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided;\n(s) prescribing any fees or charges, or the manner of calculating any fees or charges, required for carrying out the purposes and provisions of this Act or the regulations; and\n(t) exempting, with or without conditions, any thing, or a person or activity in respect of a thing, from the application of this Act or the regulations or a provision of this Act or the regulations.\n(2) [Paragraph (1)(a) — importation] Regulations made under paragraph (1)(a) may, among other things, establish preclearance or in-transit requirements for any imported thing or anything imported with it.\n(3) [Paragraph (1)(a) — prohibiting or restricting activities] Regulations made under paragraph (1)(a) may, among other things, authorize the Minister or an inspector to prohibit or restrict the carrying out of any activity in respect of a thing if the Minister or inspector has reasonable grounds to believe that the thing is a pest, is infested with a pest or constitutes a biological obstacle to the control of a pest, and prescribe conditions for the exercise of the authority.\n(4) [Paragraph (1)(i)] Regulations made under paragraph (1)(i) may, among other things, authorize the Minister or an inspector to prohibit or restrict the use of a place or a thing if the Minister or inspector has reasonable grounds to believe that the place is infested with a pest or that the thing is a pest, is infested with a pest or constitutes a biological obstacle to the control of a pest, and prescribe conditions for the exercise of the authority.\n(5) [Paragraph (1)(r.1)] Regulations made under paragraph (1)(r.1) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that a thing that is a pest, that is or could be infested with a pest or that constitutes or could constitute a biological obstacle to the control of a pest presents a risk of harm to human, animal or plant health or the environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector.",
+    "history": "1990, c. 22, s. 47; 1993, c. 34, s. 103; 2015, c. 2, s. 108",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-47.html"
+  },
+  {
+    "id": "P-14.8-s47.1",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "47.1",
+    "marginal_note": "Incorporation by reference",
+    "part": "",
+    "division": "",
+    "heading": "Incorporation by Reference",
+    "text": "47.1\n(1) A regulation made under subsection 47(1) may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time.\n(2) [Accessibility] The Minister must ensure that any document that is incorporated by reference in a regulation made under subsection 47(1), including any amendments to the document, is accessible.\n(3) [Defence] A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under subsection 47(1) is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person.\n(4) [No registration or publication] For greater certainty, a document that is incorporated by reference in a regulation made under subsection 47(1) is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference.",
+    "history": "2015, c. 2, s. 109",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 47.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-47.1.html"
+  },
+  {
+    "id": "P-14.8-s47.2",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "47.2",
+    "marginal_note": "Authorizations",
+    "part": "",
+    "division": "",
+    "heading": "Authorizations",
+    "text": "47.2\n(1) The President of the Canadian Food Inspection Agency may, subject to the regulations, authorize any person to perform any activity that he or she specifies, subject to any conditions that he or she considers appropriate, if the activity is related to ensuring that a thing is not a pest, is not or could not be infested with a pest or does not or could not constitute a biological obstacle to the control of a pest.\n(2) [Not transferable] The authorization is not transferable.\n(3) [Amendment, suspension and revocation] The President may, subject to the regulations, amend, suspend or revoke the authorization.",
+    "history": "2015, c. 2, s. 109",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 47.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-47.2.html"
+  },
+  {
+    "id": "P-14.8-s47.3",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "47.3",
+    "marginal_note": "Non-application of Statutory Instruments Act",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "47.3 The Statutory Instruments Act does not apply in respect of a notice referred to in section 49.",
+    "history": "2015, c. 2, s. 109",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 47.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-47.3.html"
+  },
+  {
+    "id": "P-14.8-s48",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "48",
+    "marginal_note": "General offence",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "48\n(1) Every person who contravenes any provision of this Act, other than section 9, or the regulations or who refuses or neglects to perform any duty imposed by or under the Act or the regulations is guilty of\n(a) an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars or to imprisonment for a term not exceeding six months, or to both; or\n(b) an indictable offence and liable to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years, or to both.\n(2) [Possession of illegal imports] Every person who contravenes section 9 is guilty of an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars.\n(3) [No imprisonment] Notwithstanding the Criminal Code, no person shall be committed to prison for default of payment of a fine imposed under subsection (2).",
+    "history": "1990, c. 22, s. 48; 1995, c. 40, s. 82; 2015, c. 2, s. 110(F)",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-48.html"
+  },
+  {
+    "id": "P-14.8-s49",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "49",
+    "marginal_note": "Failure to comply with notices",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "49 Every person who fails to comply with a notice communicated to the person under section 6, 8, 24, 30 or 36 or the regulations is guilty of\n(a) an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars or to imprisonment for a term not exceeding six months, or to both; or\n(b) an indictable offence and liable to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years, or to both.",
+    "history": "1990, c. 22, s. 49; 1995, c. 40, s. 83",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-49.html"
+  },
+  {
+    "id": "P-14.8-s50",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "50",
+    "marginal_note": "Contravention of prohibition or restriction",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "50\n(1) Every person who contravenes a prohibition or restriction imposed under subsection 13(1) or 15(3) is guilty of\n(a) an offence punishable on summary conviction and liable to a fine not exceeding fifty thousand dollars or to imprisonment for a term not exceeding six months, or to both; or\n(b) an indictable offence and liable to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years, or to both.\n(2) [Defence] No person shall be found guilty of an offence consisting of a contravention of a prohibition or restriction imposed by the Minister or an inspector unless it is proved that, at the time of the alleged contravention,\n(a) the person had been notified of the prohibition or restriction; or\n(b) reasonable steps had been taken to bring the substance of the prohibition or restriction to the notice of persons likely to be affected by it.",
+    "history": "1990, c. 22, s. 50; 1995, c. 40, s. 84",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-50.html"
+  },
+  {
+    "id": "P-14.8-s51",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "51",
+    "marginal_note": "Limitation period or prescription",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "51 Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises.",
+    "history": "1990, c. 22, s. 51; 2015, c. 2, s. 111",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-51.html"
+  },
+  {
+    "id": "P-14.8-s52",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "52",
+    "marginal_note": "Ticket offences",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "52 The Governor in Council may make regulations designating the contravention of any provision of this Act or the regulations as an offence with respect to which, notwithstanding the provisions of the Criminal Code,\n(a) an inspector may lay an information and issue and serve a summons by completing a ticket in the prescribed form, affixing the inspector’s signature thereto and delivering the ticket to the person alleged to have committed the offence specified therein at the time the offence is alleged to have been committed, or\n(b) the summons may be served on an accused by mailing the summons to the accused at the accused’s latest known address,\nand any regulations made under this section shall establish a procedure for voluntarily entering a plea of guilty and paying a fine in respect of each offence to which the regulations relate and shall prescribe the amount of the fine to be paid in respect of each offence.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-52.html"
+  },
+  {
+    "id": "P-14.8-s53",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "53",
+    "marginal_note": "Recovery of fines",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "53 Where a person is convicted of an offence under this Act and a fine that is imposed as punishment is not paid when required, the prosecutor may, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in the superior court of the province in which the trial was held, and the judgment is enforceable against the convicted person in the same manner as if it were a judgment obtained by Her Majesty in right of Canada against the person in that court in civil proceedings.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-53.html"
+  },
+  {
+    "id": "P-14.8-s54",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "54",
+    "marginal_note": "Parties to offence",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "54 If a person other than an individual commits an offence under this Act, any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence.",
+    "history": "1990, c. 22, s. 54; 2015, c. 2, s. 112",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-54.html"
+  },
+  {
+    "id": "P-14.8-s55",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "55",
+    "marginal_note": "Proof of offence",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "55 In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission.",
+    "history": "1990, c. 22, s. 55; 2015, c. 2, s. 112",
+    "last_amended": "2015-02-27",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-55.html"
+  },
+  {
+    "id": "P-14.8-s56",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "56",
+    "marginal_note": "Place of trial",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "56 A prosecution for an offence under this Act may be instituted, heard and determined in the place where\n(a) the offence was committed or the subject-matter of the prosecution arose;\n(b) the accused was apprehended; or\n(c) the accused happens to be, or is carrying on business.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-56.html"
+  },
+  {
+    "id": "P-14.8-s57",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "57",
+    "marginal_note": "Certificates and reports",
+    "part": "",
+    "division": "",
+    "heading": "Evidence",
+    "text": "57\n(1) In any proceedings for a violation, or for an offence under this Act, a declaration, certificate, report or other document of the Minister or an inspector, purporting to have been signed by the Minister or the inspector, is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the matters asserted in it.\n(2) [Copies of documents] In any proceedings for a violation, or for an offence under this Act, a copy of or an extract from any record or other document that is made by the Minister or an inspector under this Act or the regulations and that appears to have been certified under the signature of the Minister or the inspector as a true copy or extract is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way.\n(3) [Presumed date of issue] Any document referred to in subsection (1) or (2) shall, in the absence of evidence to the contrary, be deemed to have been issued on the date that it bears.\n(4) [Notice] No declaration, certificate, report, copy, extract or other document referred to in this section shall be received in evidence unless the party intending to produce it has, before the trial, served on the party against whom it is intended to be produced reasonable notice of that intention, together with a duplicate of the declaration, certificate, report, copy, extract or other document.",
+    "history": "1990, c. 22, s. 57; 1995, c. 40, s. 85",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-57.html"
+  },
+  {
+    "id": "P-14.8-s58",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "58",
+    "marginal_note": "Orders continued",
+    "part": "",
+    "division": "",
+    "heading": "Transitional",
+    "text": "58 Any orders made under section 8 of the Plant Quarantine Act and in force immediately before the repeal of that Act by section 59 of this Act shall continue in force as if they were orders made under subsection 15(3) of this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-58.html"
+  },
+  {
+    "id": "P-14.8-s59",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "59",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Repeal",
+    "text": "59 [Repeal]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-59.html"
+  },
+  {
+    "id": "P-14.8-s*60",
+    "act_code": "P-14.8",
+    "act_short": "Plant Protection Act",
+    "act_name": "Plant Protection Act",
+    "section": "*60",
+    "marginal_note": "Coming into force",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*60 This Act or any provision thereof shall come into force on a day or days to be fixed by order of the Governor in Council.\n* [Note: Act in force October 1, 1990, see SI/90-110.]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2019-06-21",
+    "citation": "Plant Protection Act, s. *60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-14.8/section-*60.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/P-21.json b/data/processed/P-21.json
new file mode 100644
index 0000000000000000000000000000000000000000..1df14195b1ac251c1083ddb3571ee4a17c58e67a
--- /dev/null
+++ b/data/processed/P-21.json
@@ -0,0 +1,1549 @@
+[
+  {
+    "id": "P-21-s1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Privacy Act.",
+    "history": "1980-81-82-83, c. 111, Sch. II “1”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-1.html"
+  },
+  {
+    "id": "P-21-s2",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "2",
+    "marginal_note": "Purpose",
+    "part": "",
+    "division": "",
+    "heading": "Purpose of Act",
+    "text": "2 The purpose of this Act is to extend the present laws of Canada that protect the privacy of individuals with respect to personal information about themselves held by a government institution and that provide individuals with a right of access to that information.",
+    "history": "1980-81-82-83, c. 111, Sch. II “2”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-2.html"
+  },
+  {
+    "id": "P-21-s3",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3 In this Act,\nadministrative purpose, in relation to the use of personal information about an individual, means the use of that information in a decision making process that directly affects that individual; (fins administratives)\nalternative format, with respect to personal information, means a format that allows a person with a sensory disability to read or listen to the personal information; (support de substitution)\nCourt means the Federal Court; (Cour)\ndesignated Minister means a person who is designated as the Minister under subsection 3.1(1); (ministre désigné)\ngovernment institution means\n(a) any department or ministry of state of the Government of Canada, or any body or office, listed in the schedule, and\n(b) any parent Crown corporation, and any wholly-owned subsidiary of such a corporation, within the meaning of section 83 of the Financial Administration Act; (institution fédérale)\nhead, in respect of a government institution, means\n(a) in the case of a department or ministry of state, the member of the Queen’s Privy Council for Canada who presides over the department or ministry, or\n(b) in any other case, either the person designated under subsection 3.1(2) to be the head of the institution for the purposes of this Act or, if no such person is designated, the chief executive officer of the institution, whatever their title; (responsable d’institution fédérale)\npersonal information means information about an identifiable individual that is recorded in any form including, without restricting the generality of the foregoing,\n(a) information relating to the race, national or ethnic origin, colour, religion, age or marital status of the individual,\n(b) information relating to the education or the medical, criminal or employment history of the individual or information relating to financial transactions in which the individual has been involved,\n(c) any identifying number, symbol or other particular assigned to the individual,\n(d) the address, fingerprints or blood type of the individual,\n(e) the personal opinions or views of the individual except where they are about another individual or about a proposal for a grant, an award or a prize to be made to another individual by a government institution or a part of a government institution specified in the regulations,\n(f) correspondence sent to a government institution by the individual that is implicitly or explicitly of a private or confidential nature, and replies to such correspondence that would reveal the contents of the original correspondence,\n(g) the views or opinions of another individual about the individual,\n(h) the views or opinions of another individual about a proposal for a grant, an award or a prize to be made to the individual by an institution or a part of an institution referred to in paragraph (e), but excluding the name of the other individual where it appears with the views or opinions of the other individual, and\n(i) the name of the individual where it appears with other personal information relating to the individual or where the disclosure of the name itself would reveal information about the individual,\nbut, for the purposes of sections 7, 8 and 26 and section 19 of the Access to Information Act, does not include\n(j) information about an individual who is or was an officer or employee of a government institution that relates to the position or functions of the individual including,\n(i) the fact that the individual is or was an officer or employee of the government institution,\n(ii) the title, business address and telephone number of the individual,\n(iii) the classification, salary range and responsibilities of the position held by the individual,\n(iv) the name of the individual on a document prepared by the individual in the course of employment, and\n(v) the personal opinions or views of the individual given in the course of employment,\n(j.1) the fact that an individual is or was a ministerial adviser or a member of a ministerial staff, as those terms are defined in subsection 2(1) of the Conflict of Interest Act, as well as the individual’s name and title,\n(k) information about an individual who is or was performing services under contract for a government institution that relates to the services performed, including the terms of the contract, the name of the individual and the opinions or views of the individual given in the course of the performance of those services,\n(l) information relating to any discretionary benefit of a financial nature, including the granting of a licence or permit, conferred on an individual, including the name of the individual and the exact nature of the benefit, and\n(m) information about an individual who has been dead for more than twenty years; (renseignements personnels)\npersonal information bank means a collection or grouping of personal information described in section 10; (fichier de renseignements personnels)\nPrivacy Commissioner means the Commissioner appointed under section 53; (Commissaire à la protection de la vie privée)\nsensory disability means a disability that relates to sight or hearing. (déficience sensorielle)",
+    "history": "R.S., 1985, c. P-21, s. 3; 1992, c. 1, s. 144(F), c. 21, s. 34; 2002, c. 8, s. 183; 2006, c. 9, s. 181; 2019, c. 18, s. 47",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-3.html"
+  },
+  {
+    "id": "P-21-s3.01",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "3.01",
+    "marginal_note": "For greater certainty",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3.01\n(1) For greater certainty, any provision of this Act that applies to a government institution that is a parent Crown corporation applies to any of its wholly-owned subsidiaries within the meaning of section 83 of the Financial Administration Act.\n(2) [For greater certainty] For greater certainty, the Canadian Race Relations Foundation and the Public Sector Pension Investment Board are parent Crown corporations for the purposes of this Act.",
+    "history": "2006, c. 9, s. 182",
+    "last_amended": "2007-03-01",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 3.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-3.01.html"
+  },
+  {
+    "id": "P-21-s3.02",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "3.02",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3.02 Paragraph (j.1) of the definition personal information in section 3 applies only to records created on or after the day on which that paragraph comes into force.",
+    "history": "2019, c. 18, s. 47.1",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 3.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-3.02.html"
+  },
+  {
+    "id": "P-21-s3.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "3.1",
+    "marginal_note": "Power to designate Minister",
+    "part": "",
+    "division": "",
+    "heading": "Designation",
+    "text": "3.1\n(1) The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purposes of any provision of this Act.\n(2) [Power to designate head] The Governor in Council may, by order, designate a person to be the head of a government institution, other than a department or ministry of state, for the purposes of this Act.",
+    "history": "2006, c. 9, s. 182",
+    "last_amended": "2006-12-12",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 3.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-3.1.html"
+  },
+  {
+    "id": "P-21-s4",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "4",
+    "marginal_note": "Collection of personal information",
+    "part": "",
+    "division": "",
+    "heading": "Collection, Retention and Disposal of Personal Information",
+    "text": "4 No personal information shall be collected by a government institution unless it relates directly to an operating program or activity of the institution.",
+    "history": "1980-81-82-83, c. 111, Sch. II “4”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-4.html"
+  },
+  {
+    "id": "P-21-s5",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "5",
+    "marginal_note": "Personal information to be collected directly",
+    "part": "",
+    "division": "",
+    "heading": "Collection, Retention and Disposal of Personal Information",
+    "text": "5\n(1) A government institution shall, wherever possible, collect personal information that is intended to be used for an administrative purpose directly from the individual to whom it relates except where the individual authorizes otherwise or where personal information may be disclosed to the institution under subsection 8(2).\n(2) [Individual to be informed of purpose] A government institution shall inform any individual from whom the institution collects personal information about the individual of the purpose for which the information is being collected.\n(3) [Exception] Subsections (1) and (2) do not apply where compliance therewith might\n(a) result in the collection of inaccurate information; or\n(b) defeat the purpose or prejudice the use for which information is collected.",
+    "history": "1980-81-82-83, c. 111, Sch. II “5”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-5.html"
+  },
+  {
+    "id": "P-21-s6",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "6",
+    "marginal_note": "Retention of personal information used for an administrative purpose",
+    "part": "",
+    "division": "",
+    "heading": "Collection, Retention and Disposal of Personal Information",
+    "text": "6\n(1) Personal information that has been used by a government institution for an administrative purpose shall be retained by the institution for such period of time after it is so used as may be prescribed by regulation in order to ensure that the individual to whom it relates has a reasonable opportunity to obtain access to the information.\n(2) [Accuracy of personal information] A government institution shall take all reasonable steps to ensure that personal information that is used for an administrative purpose by the institution is as accurate, up-to-date and complete as possible.\n(3) [Disposal of personal information] A government institution shall dispose of personal information under the control of the institution in accordance with the regulations and in accordance with any directives or guidelines issued by the designated minister in relation to the disposal of that information.",
+    "history": "1980-81-82-83, c. 111, Sch. II “6”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-6.html"
+  },
+  {
+    "id": "P-21-s7",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "7",
+    "marginal_note": "Use of personal information",
+    "part": "",
+    "division": "",
+    "heading": "Protection of Personal Information",
+    "text": "7 Personal information under the control of a government institution shall not, without the consent of the individual to whom it relates, be used by the institution except\n(a) for the purpose for which the information was obtained or compiled by the institution or for a use consistent with that purpose; or\n(b) for a purpose for which the information may be disclosed to the institution under subsection 8(2).",
+    "history": "1980-81-82-83, c. 111, Sch. II “7”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-7.html"
+  },
+  {
+    "id": "P-21-s8",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "8",
+    "marginal_note": "Disclosure of personal information",
+    "part": "",
+    "division": "",
+    "heading": "Protection of Personal Information",
+    "text": "8\n(1) Personal information under the control of a government institution shall not, without the consent of the individual to whom it relates, be disclosed by the institution except in accordance with this section.\n(2) [Where personal information may be disclosed] Subject to any other Act of Parliament, personal information under the control of a government institution may be disclosed\n(a) for the purpose for which the information was obtained or compiled by the institution or for a use consistent with that purpose;\n(b) for any purpose in accordance with any Act of Parliament or any regulation made thereunder that authorizes its disclosure;\n(c) for the purpose of complying with a subpoena or warrant issued or order made by a court, person or body with jurisdiction to compel the production of information or for the purpose of complying with rules of court relating to the production of information;\n(d) to the Attorney General of Canada for use in legal proceedings involving the Crown in right of Canada or the Government of Canada;\n(e) to an investigative body specified in the regulations, on the written request of the body, for the purpose of enforcing any law of Canada or a province or carrying out a lawful investigation, if the request specifies the purpose and describes the information to be disclosed;\n(f) for the purpose of administering or enforcing any law or carrying out a lawful investigation, under an agreement or arrangement between the Government of Canada or any of its institutions and any of the following entities or any of their institutions:\n(i) the government of a foreign state,\n(ii) an international organization of states or an international organization established by the governments of states,\n(iii) the government of a province,\n(iv) the council of the Westbank First Nation,\n(v) the council of a participating First Nation as defined in subsection 2(1) of the First Nations Jurisdiction over Education in British Columbia Act,\n(vi) the council of a participating First Nation as defined in section 2 of the Anishinabek Nation Education Agreement Act,\n(vii) a First Nation Government or the Anishinabek Nation Government, as defined in section 2 of the Anishinabek Nation Governance Agreement Act, or an Anishinaabe Institution, within the meaning of section 1.1 of the Agreement, as defined in section 2 of that Act,\n(vii.1) the Whitecap Dakota Government, as defined in section 2 of the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act;\n(g) to a member of Parliament for the purpose of assisting the individual to whom the information relates in resolving a problem;\n(h) to officers or employees of the institution for internal audit purposes, or to the office of the Comptroller General or any other person or body specified in the regulations for audit purposes;\n(i) to the Library and Archives of Canada for archival purposes;\n(j) to any person or body for research or statistical purposes if the head of the government institution\n(i) is satisfied that the purpose for which the information is disclosed cannot reasonably be accomplished unless the information is provided in a form that would identify the individual to whom it relates, and\n(ii) obtains from the person or body a written undertaking that no subsequent disclosure of the information will be made in a form that could reasonably be expected to identify the individual to whom it relates;\n(k) to any aboriginal government, association of aboriginal people, Indian band, government institution or part thereof, or to any person acting on behalf of such government, association, band, institution or part thereof, for the purpose of researching or validating the claims, disputes or grievances of any of the aboriginal peoples of Canada;\n(l) to any government institution for the purpose of locating an individual in order to collect a debt owing to Her Majesty in right of Canada by that individual or make a payment owing to that individual by Her Majesty in right of Canada; and\n(m) for any purpose where, in the opinion of the head of the institution,\n(i) the public interest in disclosure clearly outweighs any invasion of privacy that could result from the disclosure, or\n(ii) disclosure would clearly benefit the individual to whom the information relates.\n(3) [Personal information disclosed by Library and Archives of Canada] Subject to any other Act of Parliament, personal information under the custody or control of the Library and Archives of Canada that has been transferred there by a government institution for historical or archival purposes may be disclosed in accordance with the regulations to any person or body for research or statistical purposes.\n(4) [Copies of requests under paragraph (2)(e) to be retained] The head of a government institution shall retain a copy of every request received by the government institution under paragraph (2)(e) for such period of time as may be prescribed by regulation, shall keep a record of any information disclosed pursuant to the request for such period of time as may be prescribed by regulation and shall, on the request of the Privacy Commissioner, make those copies and records available to the Privacy Commissioner.\n(5) [Notice of disclosure under paragraph (2)(m)] The head of a government institution shall notify the Privacy Commissioner in writing of any disclosure of personal information under paragraph (2)(m) prior to the disclosure where reasonably practicable or in any other case forthwith on the disclosure, and the Privacy Commissioner may, if the Commissioner deems it appropriate, notify the individual to whom the information relates of the disclosure.\n(6) [Definition of Indian band] In paragraph (2)(k), Indian band means\n(a) a band, as defined in the Indian Act;\n(b) the band, as defined in subsection 2(1) of the Naskapi and the Cree-Naskapi Commission Act;\n(c) the shíshálh Nation, as defined in subsection 2(1) of the shíshálh Nation Self-Government Act; or\n(d) a first nation named in Schedule II to the Yukon First Nations Self-Government Act.\n(7) [Definition of aboriginal government] The expression aboriginal government in paragraph (2)(k) means\n(a) Nisga’a Government, as defined in the Nisga’a Final Agreement given effect by the Nisga’a Final Agreement Act;\n(b) the council of the Westbank First Nation;\n(c) the Tlicho Government, as defined in section 2 of the Tlicho Land Claims and Self-Government Act;\n(d) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act;\n(e) the council of a participating First Nation as defined in subsection 2(1) of the First Nations Jurisdiction over Education in British Columbia Act;\n(e.1) the Tla’amin Government, as defined in subsection 2(2) of the Tla’amin Final Agreement Act;\n(f) the Tsawwassen Government, as defined in subsection 2(2) of the Tsawwassen First Nation Final Agreement Act;\n(f.1) the Cree Nation Government, as defined in subsection 2(1) of the Cree Nation of Eeyou Istchee Governance Agreement Act or a Cree First Nation, as defined in subsection 2(2) of that Act;\n(g) a Maanulth Government, within the meaning of subsection 2(2) of the Maanulth First Nations Final Agreement Act;\n(h) Sioux Valley Dakota Oyate Government, within the meaning of subsection 2(2) of the Sioux Valley Dakota Nation Governance Act;\n(h.1) the Whitecap Dakota Government, as defined in section 2 of the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act;\n(i) the council of a participating First Nation as defined in section 2 of the Anishinabek Nation Education Agreement Act; or\n(j) a First Nation Government or the Anishinabek Nation Government, as defined in section 2 of the Anishinabek Nation Governance Agreement Act, or an Anishinaabe Institution, within the meaning of section 1.1 of the Agreement, as defined in section 2 of that Act.\n(8) [Definition of council of the Westbank First Nation] The expression council of the Westbank First Nation in paragraphs (2)(f) and (7)(b) means the council, as defined in the Westbank First Nation Self-Government Agreement given effect by the Westbank First Nation Self-Government Act.",
+    "history": "R.S., 1985, c. P-21, s. 8; R.S., 1985, c. 20 (2nd Supp.), s. 13, c. 1 (3rd Supp.), s. 12; 1994, c. 35, s. 39; 2000, c. 7, s. 26; 2004, c. 11, s. 37, c. 17, s. 18; 2005, c. 1, ss. 106, 109, c. 27, ss. 21, 25; 2006, c. 10, s. 33; 2008, c. 32, s. 30; 2009, c. 18, s. 23; 2014, c. 1, s. 19, c. 11, s. 24; 2017, c. 32, s. 18; 2018, c. 4, s. 132; 2022, c. 9, s. 4; 2022, c. 9, s. 45; 2023, c. 22, s. 20",
+    "last_amended": "2023-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-8.html"
+  },
+  {
+    "id": "P-21-s9",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "9",
+    "marginal_note": "Record of disclosures to be retained",
+    "part": "",
+    "division": "",
+    "heading": "Protection of Personal Information",
+    "text": "9\n(1) The head of a government institution shall retain a record of any use by the institution of personal information contained in a personal information bank or any use or purpose for which that information is disclosed by the institution where the use or purpose is not included in the statements of uses and purposes set forth pursuant to subparagraph 11(1)(a)(iv) and subsection 11(2) in the index referred to in section 11, and shall attach the record to the personal information.\n(2) [Limitation] Subsection (1) does not apply in respect of information disclosed pursuant to paragraph 8(2)(e).\n(3) [Record forms part of personal information] For the purposes of this Act, a record retained under subsection (1) shall be deemed to form part of the personal information to which it is attached.\n(4) [Consistent uses] Where personal information in a personal information bank under the control of a government institution is used or disclosed for a use consistent with the purpose for which the information was obtained or compiled by the institution but the use is not included in the statement of consistent uses set forth pursuant to subparagraph 11(1)(a)(iv) in the index referred to in section 11, the head of the government institution shall\n(a) forthwith notify the Privacy Commissioner of the use for which the information was used or disclosed; and\n(b) ensure that the use is included in the next statement of consistent uses set forth in the index.",
+    "history": "1980-81-82-83, c. 111, Sch. II “9”; 1984, c. 21, s. 89",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-9.html"
+  },
+  {
+    "id": "P-21-s10",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "10",
+    "marginal_note": "Personal information to be included in personal information banks",
+    "part": "",
+    "division": "",
+    "heading": "Personal Information Banks",
+    "text": "10\n(1) The head of a government institution shall cause to be included in personal information banks all personal information under the control of the government institution that\n(a) has been used, is being used or is available for use for an administrative purpose; or\n(b) is organized or intended to be retrieved by the name of an individual or by an identifying number, symbol or other particular assigned to an individual.\n(2) [Exception for Library and Archives of Canada] Subsection (1) does not apply in respect of personal information under the custody or control of the Library and Archives of Canada that has been transferred there by a government institution for historical or archival purposes.",
+    "history": "R.S., 1985, c. P-21, s. 10; R.S., 1985, c. 1 (3rd Supp.), s. 12; 2004, c. 11, s. 38",
+    "last_amended": "2004-05-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-10.html"
+  },
+  {
+    "id": "P-21-s11",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "11",
+    "marginal_note": "Index of personal information",
+    "part": "",
+    "division": "",
+    "heading": "Personal Information Index",
+    "text": "11\n(1) The designated Minister shall cause to be published on a periodic basis not less frequently than once each year, an index of\n(a) all personal information banks setting forth, in respect of each bank,\n(i) the identification and a description of the bank, the registration number assigned to it by the designated Minister pursuant to paragraph 71(1)(b) and a description of the class of individuals to whom personal information contained in the bank relates,\n(ii) the name of the government institution that has control of the bank,\n(iii) the title and address of the appropriate officer to whom requests relating to personal information contained in the bank should be sent,\n(iv) a statement of the purposes for which personal information in the bank was obtained or compiled and a statement of the uses consistent with those purposes for which the information is used or disclosed,\n(v) a statement of the retention and disposal standards applied to personal information in the bank, and\n(vi) an indication, where applicable, that the bank was designated as an exempt bank by an order under section 18 and the provision of section 21 or 22 on the basis of which the order was made; and\n(b) all classes of personal information under the control of a government institution that are not contained in personal information banks, setting forth in respect of each class\n(i) a description of the class in sufficient detail to facilitate the right of access under this Act, and\n(ii) the title and address of the appropriate officer for each government institution to whom requests relating to personal information within the class should be sent.\n(2) [Statement of uses and purposes] The designated Minister may set forth in the index referred to in subsection (1) a statement of any of the uses and purposes, not included in the statements made pursuant to subparagraph (1)(a)(iv), for which personal information contained in any of the personal information banks referred to in the index is used or disclosed on a regular basis.\n(3) [Index to be made available] The designated Minister shall cause the index referred to in subsection (1) to be made available throughout Canada in conformity with the principle that every person is entitled to reasonable access to the index.",
+    "history": "1980-81-82-83, c. 111, Sch. II “11”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-11.html"
+  },
+  {
+    "id": "P-21-s12",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "12",
+    "marginal_note": "Right of access",
+    "part": "",
+    "division": "",
+    "heading": "Right of Access",
+    "text": "12\n(1) Subject to this Act, every individual who is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act has a right to and shall, on request, be given access to\n(a) any personal information about the individual contained in a personal information bank; and\n(b) any other personal information about the individual under the control of a government institution with respect to which the individual is able to provide sufficiently specific information on the location of the information as to render it reasonably retrievable by the government institution.\n(2) [Other rights relating to personal information] Every individual who is given access under paragraph (1)(a) to personal information that has been used, is being used or is available for use for an administrative purpose is entitled to\n(a) request correction of the personal information where the individual believes there is an error or omission therein;\n(b) require that a notation be attached to the information reflecting any correction requested but not made; and\n(c) require that any person or body to whom that information has been disclosed for use for an administrative purpose within two years prior to the time a correction is requested or a notation is required under this subsection in respect of that information\n(i) be notified of the correction or notation, and\n(ii) where the disclosure is to a government institution, the institution make the correction or notation on any copy of the information under its control.\n(3) [Extension of right of access by order] The Governor in Council may, by order, extend the right to be given access to personal information under subsection (1) to include individuals not referred to in that subsection and may set such conditions as the Governor in Council deems appropriate.",
+    "history": "R.S., 1985, c. P-21, s. 12; 2001, c. 27, s. 269",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-12.html"
+  },
+  {
+    "id": "P-21-s13",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "13",
+    "marginal_note": "Request for access under paragraph 12(1)(a)",
+    "part": "",
+    "division": "",
+    "heading": "Requests for Access",
+    "text": "13\n(1) A request for access to personal information under paragraph 12(1)(a) shall be made in writing to the government institution that has control of the personal information bank that contains the information and shall identify the bank.\n(2) [Request for access under 12(1)(b)] A request for access to personal information under paragraph 12(1)(b) shall be made in writing to the government institution that has control of the information and shall provide sufficiently specific information on the location of the information as to render it reasonably retrievable by the government institution.",
+    "history": "1980-81-82-83, c. 111, Sch. II “13”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-13.html"
+  },
+  {
+    "id": "P-21-s14",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "14",
+    "marginal_note": "Notice where access requested",
+    "part": "",
+    "division": "",
+    "heading": "Requests for Access",
+    "text": "14 Where access to personal information is requested under subsection 12(1), the head of the government institution to which the request is made shall, subject to section 15, within thirty days after the request is received,\n(a) give written notice to the individual who made the request as to whether or not access to the information or a part thereof will be given; and\n(b) if access is to be given, give the individual who made the request access to the information or the part thereof.",
+    "history": "1980-81-82-83, c. 111, Sch. II “14”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-14.html"
+  },
+  {
+    "id": "P-21-s15",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "15",
+    "marginal_note": "Extension of time limits",
+    "part": "",
+    "division": "",
+    "heading": "Requests for Access",
+    "text": "15 The head of a government institution may extend the time limit set out in section 14 in respect of a request for\n(a) a maximum of thirty days if\n(i) meeting the original time limit would unreasonably interfere with the operations of the government institution, or\n(ii) consultations are necessary to comply with the request that cannot reasonably be completed within the original time limit, or\n(b) such period of time as is reasonable, if additional time is necessary for translation purposes or for the purposes of converting the personal information into an alternative format,\nby giving notice of the extension and the length of the extension to the individual who made the request within thirty days after the request is received, which notice shall contain a statement that the individual has a right to make a complaint to the Privacy Commissioner about the extension.",
+    "history": "R.S., 1985, c. P-21, s. 15; 1992, c. 21, s. 35",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-15.html"
+  },
+  {
+    "id": "P-21-s16",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "16",
+    "marginal_note": "Where access is refused",
+    "part": "",
+    "division": "",
+    "heading": "Requests for Access",
+    "text": "16\n(1) Where the head of a government institution refuses to give access to any personal information requested under subsection 12(1), the head of the institution shall state in the notice given under paragraph 14(a)\n(a) that the personal information does not exist, or\n(b) the specific provision of this Act on which the refusal was based or the provision on which a refusal could reasonably be expected to be based if the information existed,\nand shall state in the notice that the individual who made the request has a right to make a complaint to the Privacy Commissioner about the refusal.\n(2) [Existence not required to be disclosed] The head of a government institution may but is not required to indicate under subsection (1) whether personal information exists.\n(3) [Deemed refusal to give access] Where the head of a government institution fails to give access to any personal information requested under subsection 12(1) within the time limits set out in this Act, the head of the institution shall, for the purposes of this Act, be deemed to have refused to give access.",
+    "history": "1980-81-82-83, c. 111, Sch. II “16”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-16.html"
+  },
+  {
+    "id": "P-21-s17",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "17",
+    "marginal_note": "Form of access",
+    "part": "",
+    "division": "",
+    "heading": "Access",
+    "text": "17\n(1) Subject to any regulations made under paragraph 77(1)(o), where an individual is to be given access to personal information requested under subsection 12(1), the government institution shall\n(a) permit the individual to examine the information in accordance with the regulations; or\n(b) provide the individual with a copy thereof.\n(2) [Language of access] Where access to personal information is to be given under this Act and the individual to whom access is to be given requests that access be given in a particular one of the official languages of Canada,\n(a) access shall be given in that language, if the personal information already exists under the control of a government institution in that language; and\n(b) where the personal information does not exist in that language, the head of the government institution that has control of the personal information shall cause it to be translated or interpreted for the individual if the head of the institution considers a translation or interpretation to be necessary to enable the individual to understand the information.\n(3) [Access to personal information in alternative format] Where access to personal information is to be given under this Act and the individual to whom access is to be given has a sensory disability and requests that access be given in an alternative format, access shall be given in an alternative format if\n(a) the personal information already exists under the control of a government institution in an alternative format that is acceptable to the individual; or\n(b) the head of the government institution that has control of the personal information considers the giving of access in an alternative format to be necessary to enable the individual to exercise the individual’s right of access under this Act and considers it reasonable to cause the personal information to be converted.",
+    "history": "R.S., 1985, c. P-21, s. 17; 1992, c. 21, s. 36",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-17.html"
+  },
+  {
+    "id": "P-21-s18",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "18",
+    "marginal_note": "Governor in Council may designate exempt banks",
+    "part": "",
+    "division": "",
+    "heading": "Exempt Banks",
+    "text": "18\n(1) The Governor in Council may, by order, designate as exempt banks certain personal information banks that contain files all of which consist predominantly of personal information described in section 21 or 22.\n(2) [Disclosure may be refused] The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that is contained in a personal information bank designated as an exempt bank under subsection (1).\n(3) [Contents of order] An order made under subsection (1) shall specify\n(a) the section on the basis of which the order is made; and\n(b) where a personal information bank is designated that contains files that consist predominantly of personal information described in subparagraph 22(1)(a)(ii), the law concerned.",
+    "history": "1980-81-82-83, c. 111, Sch. II “18”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-18.html"
+  },
+  {
+    "id": "P-21-s19",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "19",
+    "marginal_note": "Personal information obtained in confidence",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "19\n(1) Subject to subsection (2), the head of a government institution shall refuse to disclose any personal information requested under subsection 12(1) that was obtained in confidence from\n(a) the government of a foreign state or an institution thereof;\n(b) an international organization of states or an institution thereof;\n(c) the government of a province or an institution thereof;\n(d) a municipal or regional government established by or pursuant to an Act of the legislature of a province or an institution of such a government;\n(e) the council, as defined in the Westbank First Nation Self-Government Agreement given effect by the Westbank First Nation Self-Government Act;\n(e.1) the Whitecap Dakota Government, as defined in section 2 of the Self-Government Treaty Recognizing the Whitecap Dakota Nation / Wapaha Ska Dakota Oyate Act;\n(f) the council of a participating First Nation as defined in subsection 2(1) of the First Nations Jurisdiction over Education in British Columbia Act; or\n(g) a First Nation Government or the Anishinabek Nation Government, as defined in section 2 of the Anishinabek Nation Governance Agreement Act, or an Anishinaabe Institution, within the meaning of section 1.1 of the Agreement, as defined in section 2 of that Act.\n(2) [Where disclosure authorized] The head of a government institution may disclose any personal information requested under subsection 12(1) that was obtained from any government, organization or institution described in subsection (1) if the government, organization or institution from which the information was obtained\n(a) consents to the disclosure; or\n(b) makes the information public.",
+    "history": "R.S., 1985, c. P-21, s. 19; 2004, c. 17, s. 19; 2006, c. 10, s. 34; 2022, c. 9, s. 5; 2023, c. 22, s. 21",
+    "last_amended": "2023-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-19.html"
+  },
+  {
+    "id": "P-21-s20",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "20",
+    "marginal_note": "Federal-provincial affairs",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "20 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) the disclosure of which could reasonably be expected to be injurious to the conduct by the Government of Canada of federal-provincial affairs.",
+    "history": "1980-81-82-83, c. 111, Sch. II “20”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-20.html"
+  },
+  {
+    "id": "P-21-s21",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "21",
+    "marginal_note": "International affairs and defence",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "21 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) the disclosure of which could reasonably be expected to be injurious to the conduct of international affairs, the defence of Canada or any state allied or associated with Canada, as defined in subsection 15(2) of the Access to Information Act, or the efforts of Canada toward detecting, preventing or suppressing subversive or hostile activities, as defined in subsection 15(2) of the Access to Information Act, including, without restricting the generality of the foregoing, any such information listed in paragraphs 15(1)(a) to (i) of the Access to Information Act.",
+    "history": "1980-81-82-83, c. 111, Sch. II “21”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-21.html"
+  },
+  {
+    "id": "P-21-s22",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "22",
+    "marginal_note": "Law enforcement and investigation",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "22\n(1) The head of a government institution may refuse to disclose any personal information requested under subsection 12(1)\n(a) that was obtained or prepared by any government institution, or part of any government institution, that is an investigative body specified in the regulations in the course of lawful investigations pertaining to\n(i) the detection, prevention or suppression of crime,\n(ii) the enforcement of any law of Canada or a province, or\n(iii) activities suspected of constituting threats to the security of Canada within the meaning of the Canadian Security Intelligence Service Act,\nif the information came into existence less than twenty years prior to the request;\n(b) the disclosure of which could reasonably be expected to be injurious to the enforcement of any law of Canada or a province or the conduct of lawful investigations, including, without restricting the generality of the foregoing, any such information\n(i) relating to the existence or nature of a particular investigation,\n(ii) that would reveal the identity of a confidential source of information, or\n(iii) that was obtained or prepared in the course of an investigation; or\n(c) the disclosure of which could reasonably be expected to be injurious to the security of penal institutions.\n(2) [Policing services for provinces or municipalities] The head of a government institution shall refuse to disclose any personal information requested under subsection 12(1) that was obtained or prepared by the Royal Canadian Mounted Police while performing policing services for a province or municipality pursuant to an arrangement made under section 20 of the Royal Canadian Mounted Police Act, where the Government of Canada has, on the request of the province or municipality, agreed not to disclose such information.\n(3) [Definition of investigation] For the purposes of paragraph (1)(b), investigation means an investigation that\n(a) pertains to the administration or enforcement of an Act of Parliament;\n(b) is authorized by or pursuant to an Act of Parliament; or\n(c) is within a class of investigations specified in the regulations.",
+    "history": "1980-81-82-83, c. 111, Sch. II “22”; 1984, c. 21, s. 90, c. 40, s. 79(E)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-22.html"
+  },
+  {
+    "id": "P-21-s22.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "22.1",
+    "marginal_note": "Information obtained by Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "22.1\n(1) The Privacy Commissioner shall refuse to disclose any personal information requested under this Act that was obtained or created by the Commissioner or on the Commissioner’s behalf in the course of an investigation conducted by, or under the authority of, the Commissioner or that was obtained by the Commissioner in the course of a consultation with the Information Commissioner under subsection 36(1.1) or section 36.2 of the Access to Information Act.\n(2) [Exception] However, the Commissioner shall not refuse under subsection (1) to disclose any personal information that was created by the Commissioner or on the Commissioner’s behalf in the course of an investigation conducted by, or under the authority of, the Commissioner once the investigation and all related proceedings, if any, are finally concluded.",
+    "history": "2006, c. 9, s. 183; 2019, c. 18, s. 48",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 22.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-22.1.html"
+  },
+  {
+    "id": "P-21-s22.2",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "22.2",
+    "marginal_note": "Public Sector Integrity Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "22.2 The Public Sector Integrity Commissioner shall refuse to disclose any personal information requested under subsection 12(1) that was obtained or created by him or her or on his or her behalf in the course of an investigation into a disclosure made under the Public Servants Disclosure Protection Act or an investigation commenced under section 33 of that Act.",
+    "history": "2005, c. 46, s. 58",
+    "last_amended": "2007-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 22.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-22.2.html"
+  },
+  {
+    "id": "P-21-s22.3",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "22.3",
+    "marginal_note": "Public Servants Disclosure Protection Act",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "22.3 The head of a government institution shall refuse to disclose personal information requested under subsection 12(1) that was created for the purpose of making a disclosure under the Public Servants Disclosure Protection Act or in the course of an investigation into a disclosure under that Act.",
+    "history": "2005, c. 46, s. 58",
+    "last_amended": "2007-04-15",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 22.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-22.3.html"
+  },
+  {
+    "id": "P-21-s22.4",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "22.4",
+    "marginal_note": "Secretariat of National Security and Intelligence Committee of Parliamentarians",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "22.4 The Secretariat of the National Security and Intelligence Committee of Parliamentarians shall refuse to disclose personal information requested under subsection 12(1) that was obtained or created by it or on its behalf in the course of assisting the National Security and Intelligence Committee of Parliamentarians in fulfilling its mandate.",
+    "history": "2017, c. 15, s. 45",
+    "last_amended": "2017-10-06",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 22.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-22.4.html"
+  },
+  {
+    "id": "P-21-s23",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "23",
+    "marginal_note": "Security clearances",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "23 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that was obtained or prepared by an investigative body specified in the regulations for the purpose of determining whether to grant security clearances\n(a) required by the Government of Canada or a government institution in respect of individuals employed by or performing services for the Government of Canada or a government institution, individuals employed by or performing services for a person or body performing services for the Government of Canada or a government institution, individuals seeking to be so employed or seeking to perform those services, or\n(b) required by the government of a province or a foreign state or an institution thereof,\nif disclosure of the information could reasonably be expected to reveal the identity of the individual who furnished the investigative body with the information.",
+    "history": "1980-81-82-83, c. 111, Sch. II “23”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-23.html"
+  },
+  {
+    "id": "P-21-s24",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "24",
+    "marginal_note": "Individuals sentenced for an offence",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "24 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that was collected or obtained by the Correctional Service of Canada or the Parole Board of Canada while the individual who made the request was under sentence for an offence against any Act of Parliament, if the disclosure could reasonably be expected to\n(a) lead to a serious disruption of the individual’s institutional, parole or statutory release program; or\n(b) reveal information about the individual originally obtained on a promise of confidentiality, express or implied.",
+    "history": "R.S., 1985, c. P-21, s. 24; 1994, c. 26, s. 56; 2012, c. 1, s. 160",
+    "last_amended": "2013-02-28",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-24.html"
+  },
+  {
+    "id": "P-21-s25",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "25",
+    "marginal_note": "Safety of individuals",
+    "part": "",
+    "division": "",
+    "heading": "Responsibilities of Government",
+    "text": "25 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) the disclosure of which could reasonably be expected to threaten the safety of individuals.",
+    "history": "1980-81-82-83, c. 111, Sch. II “25”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-25.html"
+  },
+  {
+    "id": "P-21-s26",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "26",
+    "marginal_note": "Information about another individual",
+    "part": "",
+    "division": "",
+    "heading": "Personal Information",
+    "text": "26 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) about an individual other than the individual who made the request, and shall refuse to disclose such information where the disclosure is prohibited under section 8.",
+    "history": "1980-81-82-83, c. 111, Sch. II “26”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-26.html"
+  },
+  {
+    "id": "P-21-s27",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "27",
+    "marginal_note": "Protected information — solicitors, advocates and notaries",
+    "part": "",
+    "division": "",
+    "heading": "Privilege and Professional Secrecy",
+    "text": "27 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that is subject to solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege.",
+    "history": "R.S., 1985, c. P-21, s. 27; 2019, c. 18, s. 49",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-27.html"
+  },
+  {
+    "id": "P-21-s27.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "27.1",
+    "marginal_note": "Protected information — patents and trademarks",
+    "part": "",
+    "division": "",
+    "heading": "Privilege and Professional Secrecy",
+    "text": "27.1 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trademarks Act.",
+    "history": "2018, c. 27, s. 274; 2014, c. 20, s. 366(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 27.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-27.1.html"
+  },
+  {
+    "id": "P-21-s28",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "28",
+    "marginal_note": "Medical record",
+    "part": "",
+    "division": "",
+    "heading": "Medical Records",
+    "text": "28 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that relates to the physical or mental health of the individual who requested it where the examination of the information by the individual would be contrary to the best interests of the individual.",
+    "history": "1980-81-82-83, c. 111, Sch. II “28”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-28.html"
+  },
+  {
+    "id": "P-21-s29",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "29",
+    "marginal_note": "Receipt and investigation of complaints",
+    "part": "",
+    "division": "",
+    "heading": "Complaints",
+    "text": "29\n(1) Subject to this Act, the Privacy Commissioner shall receive and investigate complaints\n(a) from individuals who allege that personal information about themselves held by a government institution has been used or disclosed otherwise than in accordance with section 7 or 8;\n(b) from individuals who have been refused access to personal information requested under subsection 12(1);\n(c) from individuals who allege that they are not being accorded the rights to which they are entitled under subsection 12(2) or that corrections of personal information requested under paragraph 12(2)(a) are being refused without justification;\n(d) from individuals who have requested access to personal information in respect of which a time limit has been extended pursuant to section 15 where they consider the extension unreasonable;\n(e) from individuals who have not been given access to personal information in the official language requested by the individuals under subsection 17(2);\n(e.1) from individuals who have not been given access to personal information in an alternative format pursuant to a request made under subsection 17(3);\n(f) from individuals who have been required to pay a fee that they consider inappropriate;\n(g) in respect of the index referred to in subsection 11(1); or\n(h) in respect of any other matter relating to\n(i) the collection, retention or disposal of personal information by a government institution,\n(ii) the use or disclosure of personal information under the control of a government institution, or\n(iii) requesting or obtaining access under subsection 12(1) to personal information.\n(2) [Complaints submitted on behalf of complainants] Nothing in this Act precludes the Privacy Commissioner from receiving and investigating complaints of a nature described in subsection (1) that are submitted by a person authorized by the complainant to act on behalf of the complainant, and a reference to a complainant in any other section includes a reference to a person so authorized.\n(3) [Privacy Commissioner may initiate complaint] Where the Privacy Commissioner is satisfied that there are reasonable grounds to investigate a matter under this Act, the Commissioner may initiate a complaint in respect thereof.",
+    "history": "R.S., 1985, c. P-21, s. 29; 1992, c. 21, s. 37",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-29.html"
+  },
+  {
+    "id": "P-21-s30",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "30",
+    "marginal_note": "Written complaint",
+    "part": "",
+    "division": "",
+    "heading": "Complaints",
+    "text": "30 A complaint under this Act shall be made to the Privacy Commissioner in writing unless the Commissioner authorizes otherwise.",
+    "history": "1980-81-82-83, c. 111, Sch. II “30”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-30.html"
+  },
+  {
+    "id": "P-21-s31",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "31",
+    "marginal_note": "Notice of intention to investigate",
+    "part": "",
+    "division": "",
+    "heading": "Investigations",
+    "text": "31 Before commencing an investigation of a complaint under this Act, the Privacy Commissioner shall notify the head of the government institution concerned of the intention to carry out the investigation and shall inform the head of the institution of the substance of the complaint.",
+    "history": "1980-81-82-83, c. 111, Sch. II “31”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-31.html"
+  },
+  {
+    "id": "P-21-s32",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "32",
+    "marginal_note": "Regulation of procedure",
+    "part": "",
+    "division": "",
+    "heading": "Investigations",
+    "text": "32 Subject to this Act, the Privacy Commissioner may determine the procedure to be followed in the performance of any duty or function of the Commissioner under this Act.",
+    "history": "1980-81-82-83, c. 111, Sch. II “32”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-32.html"
+  },
+  {
+    "id": "P-21-s33",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "33",
+    "marginal_note": "Investigations in private",
+    "part": "",
+    "division": "",
+    "heading": "Investigations",
+    "text": "33\n(1) Every investigation of a complaint under this Act by the Privacy Commissioner shall be conducted in private.\n(2) [Right to make representation] In the course of an investigation of a complaint under this Act by the Privacy Commissioner, the person who made the complaint and the head of the government institution concerned shall be given an opportunity to make representations to the Commissioner, but no one is entitled as of right to be present during, to have access to or to comment on representations made to the Commissioner by any other person.",
+    "history": "1980-81-82-83, c. 111, Sch. II “33”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-33.html"
+  },
+  {
+    "id": "P-21-s34",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "34",
+    "marginal_note": "Powers of Privacy Commissioner in carrying out investigations",
+    "part": "",
+    "division": "",
+    "heading": "Investigations",
+    "text": "34\n(1) The Privacy Commissioner has, in relation to the carrying out of the investigation of any complaint under this Act, power\n(a) to summon and enforce the appearance of persons before the Privacy Commissioner and compel them to give oral or written evidence on oath and to produce such documents and things as the Commissioner deems requisite to the full investigation and consideration of the complaint, in the same manner and to the same extent as a superior court of record;\n(b) to administer oaths;\n(c) to receive and accept such evidence and other information, whether on oath or by affidavit or otherwise, as the Privacy Commissioner sees fit, whether or not the evidence or information is or would be admissible in a court of law;\n(d) to enter any premises occupied by any government institution on satisfying any security requirements of the institution relating to the premises;\n(e) to converse in private with any person in any premises entered pursuant to paragraph (d) and otherwise carry out therein such inquiries within the authority of the Privacy Commissioner under this Act as the Commissioner sees fit; and\n(f) to examine or obtain copies of or extracts from books or other records found in any premises entered pursuant to paragraph (d) containing any matter relevant to the investigation.\n(2) [Access to information] Despite any other Act of Parliament, any privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries and litigation privilege, and subject to subsection (2.1), the Privacy Commissioner may, during the investigation of any complaint under this Act, examine any information recorded in any form under the control of a government institution, other than a confidence of the Queen’s Privy Council for Canada to which subsection 70(1) applies, and no information that the Commissioner may examine under this subsection may be withheld from the Commissioner on any grounds.\n(2.1) [Protected information — solicitors, advocates and notaries] The Privacy Commissioner may examine information that is subject to solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege only if the head of a government institution refuses to disclose the information under section 27.\n(2.2) [For greater certainty] For greater certainty, the disclosure by the head of a government institution to the Privacy Commissioner of information that is subject to solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of those privileges or that professional secrecy.\n(3) [Evidence in other proceedings] Except in a prosecution of a person for an offence under section 131 of the Criminal Code (perjury) in respect of a statement made under this Act, in a prosecution for an offence under this Act or in a review before the Court under this Act or an appeal therefrom, evidence given by a person in proceedings under this Act and evidence of the existence of the proceedings is inadmissible against that person in a court or in any other proceedings.\n(4) [Witness fees] Any person summoned to appear before the Privacy Commissioner pursuant to this section is entitled in the discretion of the Commissioner to receive the like fees and allowances for so doing as if summoned to attend before the Federal Court.\n(5) [Return of documents, etc.] Any document or thing produced pursuant to this section by any person or government institution shall be returned by the Privacy Commissioner within ten days after a request is made to the Commissioner by that person or government institution, but nothing in this subsection precludes the Commissioner from again requiring its production in accordance with this section.",
+    "history": "R.S., 1985, c. P-21, s. 34; R.S., 1985, c. 27 (1st Supp.), s. 187; 2019, c. 18, s. 50",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-34.html"
+  },
+  {
+    "id": "P-21-s35",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "35",
+    "marginal_note": "Findings and recommendations of Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Investigations",
+    "text": "35\n(1) If, on investigating a complaint under this Act in respect of personal information, the Privacy Commissioner finds that the complaint is well-founded, the Commissioner shall provide the head of the government institution that has control of the personal information with a report containing\n(a) the findings of the investigation and any recommendations that the Commissioner considers appropriate; and\n(b) where appropriate, a request that, within a time specified therein, notice be given to the Commissioner of any action taken or proposed to be taken to implement the recommendations contained in the report or reasons why no such action has been or is proposed to be taken.\n(2) [Report to complainant] The Privacy Commissioner shall, after investigating a complaint under this Act, report to the complainant the results of the investigation, but where a notice has been requested under paragraph (1)(b) no report shall be made under this subsection until the expiration of the time within which the notice is to be given to the Commissioner.\n(3) [Matter to be included in report to complainant] Where a notice has been requested under paragraph (1)(b) but no such notice is received by the Commissioner within the time specified therefor or the action described in the notice is, in the opinion of the Commissioner, inadequate or inappropriate or will not be taken in a reasonable time, the Commissioner shall so advise the complainant in his report under subsection (2) and may include in the report such comments on the matter as he thinks fit.\n(4) [Access to be given] Where, pursuant to a request under paragraph (1)(b), the head of a government institution gives notice to the Privacy Commissioner that access to personal information will be given to a complainant, the head of the institution shall give the complainant access to the information forthwith on giving the notice.\n(5) [Right of review] Where, following the investigation of a complaint relating to a refusal to give access to personal information under this Act, access is not given to the complainant, the Privacy Commissioner shall inform the complainant that the complainant has the right to apply to the Court for a review of the matter investigated.",
+    "history": "1980-81-82-83, c. 111, Sch. II “35”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-35.html"
+  },
+  {
+    "id": "P-21-s36",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "36",
+    "marginal_note": "Investigation of exempt banks",
+    "part": "",
+    "division": "",
+    "heading": "Review of Exempt Banks",
+    "text": "36\n(1) The Privacy Commissioner may, from time to time at the discretion of the Commissioner, carry out investigations of the files contained in personal information banks designated as exempt banks under section 18.\n(2) [Sections 31 to 34 apply] Sections 31 to 34 apply, where appropriate and with such modifications as the circumstances require, in respect of investigations carried out under subsection (1).\n(3) [Report of findings and recommendations] If, following an investigation under subsection (1), the Privacy Commissioner considers that any file contained in a personal information bank should not be contained therein within the terms of the order designating the bank as an exempt bank, the Commissioner shall provide the head of the government institution that has control of the bank with a report containing\n(a) the findings of the Commissioner and any recommendations that the Commissioner considers appropriate; and\n(b) where appropriate, a request that, within a time specified therein, notice be given to the Commissioner of any action taken or proposed to be taken to implement the recommendations or reasons why no such action has been or is proposed to be taken.\n(4) [Reports to be included in annual or special reports to Parliament] Any report made by the Privacy Commissioner under subsection (3), together with any notice given to the Commissioner in response thereto, may be included in a report made pursuant to section 38 or 39.\n(5) [Review of exempt banks by Court] Where the Privacy Commissioner requests a notice under paragraph (3)(b) in respect of any file contained in a personal information bank designated under section 18 as an exempt bank and no notice is received within the time specified therefor or the action described in the notice is, in the opinion of the Commissioner, inadequate or inappropriate or will not be taken in a reasonable time, the Privacy Commissioner may make an application to the Court under section 43.",
+    "history": "1980-81-82-83, c. 111, Sch. II “36”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-36.html"
+  },
+  {
+    "id": "P-21-s37",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "37",
+    "marginal_note": "Investigation in respect of sections 4 to 8",
+    "part": "",
+    "division": "",
+    "heading": "Review of Compliance with Sections 4 to 8",
+    "text": "37\n(1) The Privacy Commissioner may, from time to time at the discretion of the Commissioner, carry out investigations in respect of personal information under the control of government institutions to ensure compliance with sections 4 to 8.\n(2) [Sections 31 to 34 apply] Sections 31 to 34 apply, where appropriate and with such modifications as the circumstances require, in respect of investigations carried out under subsection (1).\n(3) [Report of findings and recommendations] If, following an investigation under subsection (1), the Privacy Commissioner considers that a government institution has not complied with sections 4 to 8, the Commissioner shall provide the head of the institution with a report containing the findings of the investigation and any recommendations that the Commissioner considers appropriate.\n(4) [Reports to be included in annual or special reports] Any report made by the Privacy Commissioner under subsection (3) may be included in a report made pursuant to section 38 or 39.\n(5) [Coordination with Review Agency] The Privacy Commissioner may coordinate his or her activities under subsection (1) with those of the National Security and Intelligence Review Agency under any of paragraphs 8(1)(a) to (c) of the National Security and Intelligence Review Agency Act to avoid any unnecessary duplication of work.",
+    "history": "R.S., 1985, c. P-21, s. 37; 2019, c. 13, s. 37.1",
+    "last_amended": "2019-07-12",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-37.html"
+  },
+  {
+    "id": "P-21-s38",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "38",
+    "marginal_note": "Annual report",
+    "part": "",
+    "division": "",
+    "heading": "Reports to Parliament",
+    "text": "38 The Privacy Commissioner shall, within three months after the termination of each financial year, submit an annual report to Parliament on the activities of the office during that financial year.",
+    "history": "1980-81-82-83, c. 111, Sch. II “38”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-38.html"
+  },
+  {
+    "id": "P-21-s39",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "39",
+    "marginal_note": "Special reports",
+    "part": "",
+    "division": "",
+    "heading": "Reports to Parliament",
+    "text": "39\n(1) The Privacy Commissioner may, at any time, make a special report to Parliament referring to and commenting on any matter within the scope of the powers, duties and functions of the Commissioner where, in the opinion of the Commissioner, the matter is of such urgency or importance that a report thereon should not be deferred until the time provided for transmission of the next annual report of the Commissioner under section 38.\n(2) [Where investigation made] Any report made pursuant to subsection (1) that relates to an investigation under this Act shall be made only after the procedures set out in section 35, 36 or 37 have been followed in respect of the investigation.",
+    "history": "1980-81-82-83, c. 111, Sch. II “39”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-39.html"
+  },
+  {
+    "id": "P-21-s40",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "40",
+    "marginal_note": "Transmission of reports",
+    "part": "",
+    "division": "",
+    "heading": "Reports to Parliament",
+    "text": "40\n(1) Every report to Parliament made by the Privacy Commissioner under section 38 or 39 shall be made by being transmitted to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses.\n(2) [Reference to Parliamentary committee] Every report referred to in subsection (1) shall, after it is transmitted for tabling pursuant to that subsection, be referred to the committee designated or established by Parliament for the purpose of subsection 75(1).",
+    "history": "1980-81-82-83, c. 111, Sch. II “40”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-40.html"
+  },
+  {
+    "id": "P-21-s41",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "41",
+    "marginal_note": "Review by Federal Court where access refused",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "41 Any individual who has been refused access to personal information requested under subsection 12(1) may, if a complaint has been made to the Privacy Commissioner in respect of the refusal, apply to the Court for a review of the matter within forty-five days after the time the results of an investigation of the complaint by the Privacy Commissioner are reported to the complainant under subsection 35(2) or within such further time as the Court may, either before or after the expiration of those forty-five days, fix or allow.",
+    "history": "1980-81-82-83, c. 111, Sch. II “41”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-41.html"
+  },
+  {
+    "id": "P-21-s42",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "42",
+    "marginal_note": "Privacy Commissioner may apply or appear",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "42 The Privacy Commissioner may\n(a) apply to the Court, within the time limits prescribed by section 41, for a review of any refusal to disclose personal information requested under subsection 12(1) in respect of which an investigation has been carried out by the Privacy Commissioner, if the Commissioner has the consent of the individual who requested access to the information;\n(b) appear before the Court on behalf of any individual who has applied for a review under section 41; or\n(c) with leave of the Court, appear as a party to any review applied for under section 41.",
+    "history": "1980-81-82-83, c. 111, Sch. II “42”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-42.html"
+  },
+  {
+    "id": "P-21-s43",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "43",
+    "marginal_note": "Application respecting files in exempt banks",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "43 In the circumstances described in subsection 36(5), the Privacy Commissioner may apply to the Court for a review of any file contained in a personal information bank designated as an exempt bank under section 18.",
+    "history": "1980-81-82-83, c. 111, Sch. II “43”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-43.html"
+  },
+  {
+    "id": "P-21-s44",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "44",
+    "marginal_note": "Hearing in summary way",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "44 An application made under section 41, 42 or 43 shall be heard and determined in a summary way in accordance with any special rules made in respect of such applications pursuant to section 46 of the Federal Courts Act.",
+    "history": "R.S., 1985, c. P-21, s. 44; 2002, c. 8, s. 182",
+    "last_amended": "2003-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-44.html"
+  },
+  {
+    "id": "P-21-s45",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "45",
+    "marginal_note": "Access to information",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "45 Despite any other Act of Parliament, any privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries and litigation privilege, the Court may, in the course of any proceedings before it arising from an application under section 41, 42 or 43, examine any information recorded in any form under the control of a government institution, other than a confidence of the Queen’s Privy Council for Canada to which subsection 70(1) applies, and no information that the Court may examine under this section may be withheld from the Court on any grounds.",
+    "history": "R.S., 1985, c. P-21, s. 45; 2019, c. 18, s. 51",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-45.html"
+  },
+  {
+    "id": "P-21-s46",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "46",
+    "marginal_note": "Court to take precautions against disclosing",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "46\n(1) In any proceedings before the Court arising from an application under section 41, 42 or 43, the Court shall take every reasonable precaution, including, when appropriate, receiving representations ex parte and conducting hearings in camera, to avoid the disclosure by the Court or any person of\n(a) any information or other material that the head of a government institution would be authorized to refuse to disclose if it were requested under subsection 12(1) or contained in a record requested under the Access to Information Act; or\n(b) any information as to whether personal information exists where the head of a government institution, in refusing to disclose the personal information under this Act, does not indicate whether it exists.\n(2) [Disclosure of offence authorized] The Court may disclose to the appropriate authority information relating to the commission of an offence against a law of Canada or a province by a director, an officer or an employee of a government institution if, in the Court’s opinion, there is evidence of such an offence.",
+    "history": "R.S., 1985, c. P-21, s. 46; 2006, c. 9, s. 184",
+    "last_amended": "2007-03-01",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-46.html"
+  },
+  {
+    "id": "P-21-s47",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "47",
+    "marginal_note": "Burden of proof",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "47 In any proceedings before the Court arising from an application under section 41, 42 or 43, the burden of establishing that the head of a government institution is authorized to refuse to disclose personal information requested under subsection 12(1) or that a file should be included in a personal information bank designated as an exempt bank under section 18 shall be on the government institution concerned.",
+    "history": "1980-81-82-83, c. 111, Sch. II “47”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-47.html"
+  },
+  {
+    "id": "P-21-s48",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "48",
+    "marginal_note": "Order of Court where no authorization to refuse disclosure found",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "48 Where the head of a government institution refuses to disclose personal information requested under subsection 12(1) on the basis of a provision of this Act not referred to in section 49, the Court shall, if it determines that the head of the institution is not authorized under this Act to refuse to disclose the personal information, order the head of the institution to disclose the personal information, subject to such conditions as the Court deems appropriate, to the individual who requested access thereto, or shall make such other order as the Court deems appropriate.",
+    "history": "1980-81-82-83, c. 111, Sch. II “48”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-48.html"
+  },
+  {
+    "id": "P-21-s49",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "49",
+    "marginal_note": "Order of Court where reasonable grounds of injury not found",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "49 Where the head of a government institution refuses to disclose personal information requested under subsection 12(1) on the basis of section 20 or 21 or paragraph 22(1)(b) or (c) or 24(a), the Court shall, if it determines that the head of the institution did not have reasonable grounds on which to refuse to disclose the personal information, order the head of the institution to disclose the personal information, subject to such conditions as the Court deems appropriate, to the individual who requested access thereto, or shall make such other order as the Court deems appropriate.",
+    "history": "1980-81-82-83, c. 111, Sch. II “49”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-49.html"
+  },
+  {
+    "id": "P-21-s50",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "50",
+    "marginal_note": "Order to remove file from exempt bank",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "50 Where the Privacy Commissioner makes an application to the Court under section 43 for a review of a file contained in a personal information bank designated as an exempt bank under section 18, the Court shall, if it determines\n(a) in the case of a file contained in the bank on the basis of personal information described in paragraph 22(1)(a) or subsection 22(2), that the file should not be included therein, or\n(b) in the case of a file contained in the bank on the basis of personal information described in section 21 or paragraph 22(1)(b) or (c), that reasonable grounds do not exist on which to include the file in the bank,\norder the head of the government institution that has control of the bank to remove the file from the bank or make such other order as the Court deems appropriate.",
+    "history": "1980-81-82-83, c. 111, Sch. II “50”; 1984, c. 40, s. 60",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-50.html"
+  },
+  {
+    "id": "P-21-s51",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "51",
+    "marginal_note": "Actions relating to international affairs and defence",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "51\n(1) Any application under section 41 or 42 relating to personal information that the head of a government institution has refused to disclose by reason of paragraph 19(1)(a) or (b) or section 21, and any application under section 43 in respect of a file contained in a personal information bank designated as an exempt bank under section 18 to contain files all of which consist predominantly of personal information described in section 21, shall be heard and determined by the Chief Justice of the Federal Court or by any other judge of the Court that the Chief Justice may designate to hear the applications.\n(2) [Special rules for hearings] An application referred to in subsection (1) or an appeal brought in respect of such application shall\n(a) be heard in camera; and\n(b) on the request of the head of the government institution concerned, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.\n(3) [Ex parte representations] During the hearing of an application referred to in subsection (1) or an appeal brought in respect of such application, the head of the government institution concerned shall, on the request of the head of the institution, be given the opportunity to make representations ex parte.",
+    "history": "R.S., 1985, c. P-21, s. 51; 2002, c. 8, s. 159",
+    "last_amended": "2003-07-02",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-51.html"
+  },
+  {
+    "id": "P-21-s52",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "52",
+    "marginal_note": "Costs",
+    "part": "",
+    "division": "",
+    "heading": "Review by the Federal Court",
+    "text": "52\n(1) Subject to subsection (2), the costs of and incidental to all proceedings in the Court under this Act shall be in the discretion of the Court and shall follow the event unless the Court orders otherwise.\n(2) [Idem] Where the Court is of the opinion that an application for review under section 41 or 42 has raised an important new principle in relation to this Act, the Court shall order that costs be awarded to the applicant even if the applicant has not been successful in the result.",
+    "history": "1980-81-82-83, c. 111, Sch. II “52”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-52.html"
+  },
+  {
+    "id": "P-21-s53",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "53",
+    "marginal_note": "Appointment",
+    "part": "",
+    "division": "",
+    "heading": "Privacy Commissioner",
+    "text": "53\n(1) The Governor in Council shall, by commission under the Great Seal, appoint a Privacy Commissioner after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons.\n(2) [Tenure] Subject to this section, the Privacy Commissioner holds office during good behaviour for a term of seven years, but may be removed for cause by the Governor in Council at any time on address of the Senate and House of Commons.\n(3) [Further terms] The Privacy Commissioner, on the expiration of a first or any subsequent term of office, is eligible to be re-appointed for a further term not exceeding seven years.\n(4) [Interim appointment] In the event of the absence or incapacity of the Privacy Commissioner, or if that office is vacant, the Governor in Council may appoint any qualified person to hold that office in the interim for a term not exceeding six months, and that person shall, while holding office, be paid the salary or other remuneration and expenses that may be fixed by the Governor in Council.",
+    "history": "R.S., 1985, c. P-21, s. 53; 2006, c. 9, s. 118; 2022, c. 10, s. 247",
+    "last_amended": "2022-07-26",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-53.html"
+  },
+  {
+    "id": "P-21-s54",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "54",
+    "marginal_note": "Rank, powers and duties generally",
+    "part": "",
+    "division": "",
+    "heading": "Privacy Commissioner",
+    "text": "54\n(1) The Privacy Commissioner shall rank as and have all the powers of a deputy head of a department, shall engage exclusively in the duties of the office of Privacy Commissioner under this Act or any other Act of Parliament and shall not hold any other office under Her Majesty for reward or engage in any other employment for reward.\n(2) [Salary and expenses] The Privacy Commissioner shall be paid a salary equal to the salary of a judge of the Federal Court, other than the Chief Justice, and is entitled to be paid reasonable travel and living expenses incurred in the performance of duties under this Act or any other Act of Parliament.\n(3) [Pension benefits] The provisions of the Public Service Superannuation Act, other than those relating to tenure of office, apply to the Privacy Commissioner, except that a person appointed as Privacy Commissioner from outside the public service, as defined in the Public Service Superannuation Act, may, by notice in writing given to the President of the Treasury Board not more than sixty days after the date of appointment, elect to participate in the pension plan provided in the Diplomatic Service (Special) Superannuation Act, in which case the provisions of that Act, other than those relating to tenure of office, apply to the Privacy Commissioner from the date of appointment and the provisions of the Public Service Superannuation Act do not apply.\n(4) [Other benefits] The Privacy Commissioner is deemed to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.",
+    "history": "R.S., 1985, c. P-21, s. 54; 2002, c. 8, s. 160; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-54.html"
+  },
+  {
+    "id": "P-21-s55",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "55",
+    "marginal_note": "Information Commissioner may be appointed as Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Privacy Commissioner",
+    "text": "55\n(1) The Governor in Council may appoint as Privacy Commissioner under section 53 the Information Commissioner appointed under the Access to Information Act.\n(2) [Salary] In the event that the Information Commissioner is appointed in accordance with subsection (1) as Privacy Commissioner, the Privacy Commissioner shall, notwithstanding subsection 54(2), be paid the salary of the Information Commissioner but not the salary of the Privacy Commissioner.",
+    "history": "1980-81-82-83, c. 111, Sch. II “55”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-55.html"
+  },
+  {
+    "id": "P-21-s56",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "56",
+    "marginal_note": "Appointment of Assistant Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Assistant Privacy Commissioner",
+    "text": "56\n(1) The Governor in Council may, on the recommendation of the Privacy Commissioner, appoint one or more Assistant Privacy Commissioners.\n(2) [Tenure of office and removal of Assistant Privacy Commissioner] Subject to this section, an Assistant Privacy Commissioner holds office during good behaviour for a term not exceeding five years.\n(3) [Further terms] An Assistant Privacy Commissioner, on the expiration of a first or any subsequent term of office, is eligible to be re-appointed for a further term not exceeding five years.",
+    "history": "1980-81-82-83, c. 111, Sch. II “56”; 1984, c. 40, s. 79(E)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-56.html"
+  },
+  {
+    "id": "P-21-s57",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "57",
+    "marginal_note": "Duties generally",
+    "part": "",
+    "division": "",
+    "heading": "Assistant Privacy Commissioner",
+    "text": "57\n(1) An Assistant Privacy Commissioner shall engage exclusively in such duties or functions of the office of the Privacy Commissioner under this Act or any other Act of Parliament as are delegated by the Privacy Commissioner to that Assistant Privacy Commissioner and shall not hold any other office under Her Majesty for reward or engage in any other employment for reward.\n(2) [Salary and expenses] An Assistant Privacy Commissioner is entitled to be paid a salary to be fixed by the Governor in Council and such travel and living expenses incurred in the performance of duties under this Act or any other Act of Parliament as the Privacy Commissioner considers reasonable.\n(3) [Pension benefits] The provisions of the Public Service Superannuation Act, other than those relating to tenure of office, apply to an Assistant Privacy Commissioner.\n(4) [Other benefits] An Assistant Privacy Commissioner is deemed to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.",
+    "history": "1980-81-82-83, c. 111, Sch. II “57”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-57.html"
+  },
+  {
+    "id": "P-21-s58",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "58",
+    "marginal_note": "Staff of the Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Staff",
+    "text": "58\n(1) Such officers and employees as are necessary to enable the Privacy Commissioner to perform the duties and functions of the Commissioner under this Act or any other Act of Parliament shall be appointed in accordance with the Public Service Employment Act.\n(2) [Technical assistance] The Privacy Commissioner may engage on a temporary basis the services of persons having technical or specialized knowledge of any matter relating to the work of the Commissioner to advise and assist the Commissioner in the performance of the duties and functions of the Commissioner under this Act or any other Act of Parliament and, with the approval of the Treasury Board, may fix and pay the remuneration and expenses of such persons.",
+    "history": "R.S., 1985, c. P-21, s. 58; 2006, c. 9, s. 185(F)",
+    "last_amended": "2006-12-12",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-58.html"
+  },
+  {
+    "id": "P-21-s59",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "59",
+    "marginal_note": "Delegation by Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "Delegation",
+    "text": "59\n(1) Subject to subsection (2), the Privacy Commissioner may authorize any person to exercise or perform, subject to such restrictions or limitations as the Commissioner may specify, any of the powers, duties or functions of the Commissioner under this Act except\n(a) in any case other than a delegation to an Assistant Privacy Commissioner, the power to delegate under this section; and\n(b) in any case, the powers, duties or functions set out in sections 38 and 39.\n(2) [Delegations of investigations relating to international affairs and defence] The Privacy Commissioner may not, nor may an Assistant Privacy Commissioner, delegate\n(a) the investigation of any complaint resulting from a refusal by the head of a government institution to disclose personal information by reason of paragraph 19(1)(a) or (b) or section 21, or\n(b) the investigation under section 36 of files contained in a personal information bank designated under section 18 as an exempt bank on the basis of personal information described in section 21\nexcept to one of a maximum of four officers or employees of the Commissioner specifically designated by the Commissioner for the purpose of conducting those investigations.\n(3) [Delegation by Assistant Privacy Commissioner] An Assistant Privacy Commissioner may authorize any person to exercise or perform, subject to such restrictions or limitations as the Assistant Privacy Commissioner may specify, any of the powers, duties or functions of the Privacy Commissioner under this Act that the Assistant Privacy Commissioner is authorized by the Privacy Commissioner to exercise or perform.",
+    "history": "1980-81-82-83, c. 111, Sch. II “59”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-59.html"
+  },
+  {
+    "id": "P-21-s60",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "60",
+    "marginal_note": "Special studies",
+    "part": "",
+    "division": "",
+    "heading": "Special Studies",
+    "text": "60\n(1) The Privacy Commissioner shall carry out or cause to be carried out such studies as may be referred to the Commissioner by the Minister of Justice\n(a) relating to the privacy of individuals,\n(b) concerning the extension of the rights to which individuals are entitled under this Act in respect of personal information about themselves, and\n(c) relating to the collection, retention, disposal, use or disclosure of personal information by persons or bodies, other than government institutions, that come within the legislative authority of Parliament,\nand the Privacy Commissioner shall report thereon to the Minister of Justice from time to time.\n(2) [Reports to be tabled] The Minister of Justice shall cause each report by the Privacy Commissioner under subsection (1) to be laid before Parliament on any of the first fifteen days after receipt thereof that either House of Parliament is sitting.",
+    "history": "1980-81-82-83, c. 111, Sch. II “60”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-60.html"
+  },
+  {
+    "id": "P-21-s61",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "61",
+    "marginal_note": "Principal office",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "61 The principal office of the Privacy Commissioner shall be in the National Capital Region described in the schedule to the National Capital Act.",
+    "history": "1980-81-82-83, c. 111, Sch. II “61”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-61.html"
+  },
+  {
+    "id": "P-21-s62",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "62",
+    "marginal_note": "Security requirements",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "62 The Privacy Commissioner and every person acting on behalf or under the direction of the Commissioner who receives or obtains information relating to any investigation under this Act or any other Act of Parliament shall, with respect to access to and the use of that information, satisfy any security requirements applicable to, and take any oath of secrecy required to be taken by, persons who normally have access to and use of that information.",
+    "history": "1980-81-82-83, c. 111, Sch. II “62”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-62.html"
+  },
+  {
+    "id": "P-21-s63",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "63",
+    "marginal_note": "Confidentiality",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "63 Subject to this Act, the Privacy Commissioner and every person acting on behalf or under the direction of the Commissioner shall not disclose any information that comes to their knowledge in the performance of their duties and functions under this Act.",
+    "history": "1980-81-82-83, c. 111, Sch. II “63”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-63.html"
+  },
+  {
+    "id": "P-21-s64",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "64",
+    "marginal_note": "Disclosure authorized",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "64\n(1) The Privacy Commissioner may disclose or may authorize any person acting on behalf or under the direction of the Commissioner to disclose information\n(a) that, in the opinion of the Commissioner, is necessary to\n(i) carry out an investigation under this Act, or\n(ii) establish the grounds for findings and recommendations contained in any report under this Act; or\n(b) in the course of a prosecution for an offence under this Act, a prosecution for an offence under section 131 of the Criminal Code (perjury) in respect of a statement made under this Act or a review before the Court under this Act or Part 1 of the Access to Information Act or an appeal from a review of that Court.\n(2) [Disclosure of offence authorized] The Privacy Commissioner may disclose to the Attorney General of Canada information relating to the commission of an offence against a law of Canada or a province by a director, an officer or an employee of a government institution if, in the Commissioner’s opinion, there is evidence of such an offence.\n(3) [Provision of information] The Privacy Commissioner may disclose or may authorize any person acting on behalf or under the direction of the Commissioner to disclose — to the extent that the Commissioner or the authorized person, as the case may be, considers necessary for the purpose of subsection 37(5) — information concerning the Commissioner’s activities under subsection 37(1) to the National Security and Intelligence Review Agency.",
+    "history": "R.S., 1985, c. P-21, s. 64; R.S., 1985, c. 27 (1st Supp.), s. 187; 2006, c. 9, s. 186; 2019, c. 13, s. 37.2; 2019, c. 18, s. 52",
+    "last_amended": "2019-07-12",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-64.html"
+  },
+  {
+    "id": "P-21-s65",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "65",
+    "marginal_note": "Information not to be disclosed",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "65 In carrying out an investigation under this Act, in notifying an individual of a disclosure under subsection 8(5) and in any report made to Parliament under section 38 or 39, the Privacy Commissioner and every person acting on behalf or under the direction of the Privacy Commissioner shall take every reasonable precaution to avoid the disclosure of, and shall not disclose,\n(a) any information that the head of a government institution would be authorized to refuse to disclose if it were requested under subsection 12(1) or contained in a record requested under the Access to Information Act; or\n(b) any information as to whether personal information exists where the head of a government institution, in refusing to disclose the personal information under this Act, does not indicate whether it exists.",
+    "history": "1980-81-82-83, c. 111, Sch. II “65”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-65.html"
+  },
+  {
+    "id": "P-21-s66",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "66",
+    "marginal_note": "No summons",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "66 The Privacy Commissioner or any person acting on behalf or under the direction of the Commissioner is not a competent or compellable witness, in respect of any matter coming to the knowledge of the Commissioner or that person as a result of performing any duties or functions under this Act, in any proceeding other than a prosecution for an offence under this Act, a prosecution for an offence under section 131 of the Criminal Code (perjury) in respect of a statement made under this Act, a review before the Court under this Act or an appeal from a review of that Court.",
+    "history": "R.S., 1985, c. P-21, s. 66; R.S., 1985, c. 27 (1st Supp.), s. 187; 2019, c. 18, s. 53",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-66.html"
+  },
+  {
+    "id": "P-21-s66.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "66.1",
+    "marginal_note": "For greater certainty",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "66.1 For greater certainty, sections 63 and 66 apply if the Privacy Commissioner is consulted by the Information Commissioner under subsection 36(1.1) or section 36.2 of the Access to Information Act.",
+    "history": "2019, c. 18, s. 53",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 66.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-66.1.html"
+  },
+  {
+    "id": "P-21-s67",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "67",
+    "marginal_note": "Protection of Privacy Commissioner",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "67\n(1) No criminal or civil proceedings lie against the Privacy Commissioner, or against any person acting on behalf or under the direction of the Commissioner, for anything done, reported or said in good faith in the course of the exercise or performance or purported exercise or performance of any power, duty or function of the Commissioner under this Act.\n(2) [Libel or slander] For the purposes of any law relating to libel or slander,\n(a) anything said, any information supplied or any document or thing produced in good faith in the course of an investigation carried out by or on behalf of the Privacy Commissioner under this Act is privileged; and\n(b) any report made in good faith by the Privacy Commissioner under this Act and any fair and accurate account of the report made in good faith in a newspaper or any other periodical publication or in a broadcast is privileged.",
+    "history": "1980-81-82-83, c. 111, Sch. II “67”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-67.html"
+  },
+  {
+    "id": "P-21-s68",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "68",
+    "marginal_note": "Obstruction",
+    "part": "",
+    "division": "",
+    "heading": "Offences",
+    "text": "68\n(1) No person shall obstruct the Privacy Commissioner or any person acting on behalf or under the direction of the Commissioner in the performance of the Commissioner’s duties and functions under this Act.\n(2) [Offence and punishment] Every person who contravenes this section is guilty of an offence and liable on summary conviction to a fine not exceeding one thousand dollars.",
+    "history": "1980-81-82-83, c. 111, Sch. II “68”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-68.html"
+  },
+  {
+    "id": "P-21-s69",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "69",
+    "marginal_note": "Act does not apply to certain materials",
+    "part": "",
+    "division": "",
+    "heading": "Exclusions",
+    "text": "69\n(1) This Act does not apply to\n(a) library or museum material preserved solely for public reference or exhibition purposes; or\n(b) material placed in the Library and Archives of Canada, the National Gallery of Canada, the Canadian Museum of History, the Canadian Museum of Nature, the National Museum of Science and Technology, the Canadian Museum for Human Rights or the Canadian Museum of Immigration at Pier 21 by or on behalf of persons or organizations other than government institutions.\n(2) [Sections 7 and 8 do not apply to certain information] Sections 7 and 8 do not apply to personal information that is publicly available.",
+    "history": "R.S., 1985, c. P-21, s. 69; R.S., 1985, c. 1 (3rd Supp.), s. 12; 1990, c. 3, s. 32; 1992, c. 1, s. 143(E); 2004, c. 11, s. 39; 2008, c. 9, s. 10; 2010, c. 7, s. 9; 2013, c. 38, s. 18",
+    "last_amended": "2013-12-12",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-69.html"
+  },
+  {
+    "id": "P-21-s69.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "69.1",
+    "marginal_note": "Canadian Broadcasting Corporation",
+    "part": "",
+    "division": "",
+    "heading": "Exclusions",
+    "text": "69.1 This Act does not apply to personal information that the Canadian Broadcasting Corporation collects, uses or discloses for journalistic, artistic or literary purposes and does not collect, use or disclose for any other purpose.",
+    "history": "2006, c. 9, s. 188",
+    "last_amended": "2007-09-01",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 69.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-69.1.html"
+  },
+  {
+    "id": "P-21-s70",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "70",
+    "marginal_note": "Confidences of the Queen’s Privy Council for Canada",
+    "part": "",
+    "division": "",
+    "heading": "Exclusions",
+    "text": "70\n(1) This Act does not apply to confidences of the Queen’s Privy Council for Canada, including, without restricting the generality of the foregoing, any information contained in\n(a) memoranda the purpose of which is to present proposals or recommendations to Council;\n(b) discussion papers the purpose of which is to present background explanations, analyses of problems or policy options to Council for consideration by Council in making decisions;\n(c) agenda of Council or records recording deliberations or decisions of Council;\n(d) records used for or reflecting communications or discussions between ministers of the Crown on matters relating to the making of government decisions or the formulation of government policy;\n(e) records the purpose of which is to brief ministers of the Crown in relation to matters that are before, or are proposed to be brought before, Council or that are the subject of communications or discussions referred to in paragraph (d); and\n(f) draft legislation.\n(2) [Definition of Council] For the purposes of subsection (1), Council means the Queen’s Privy Council for Canada, committees of the Queen’s Privy Council for Canada, Cabinet and committees of Cabinet.\n(3) [Exception] Subsection (1) does not apply to\n(a) confidences of the Queen’s Privy Council for Canada that have been in existence for more than twenty years; or\n(b) discussion papers described in paragraph (1)(b)\n(i) if the decisions to which the discussion papers relate have been made public, or\n(ii) where the decisions have not been made public, if four years have passed since the decisions were made.",
+    "history": "R.S., 1985, c. P-21, s. 70; 1992, c. 1, s. 144(F)",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-70.html"
+  },
+  {
+    "id": "P-21-s70.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "70.1",
+    "marginal_note": "Certificate under Canada Evidence Act",
+    "part": "",
+    "division": "",
+    "heading": "Exclusions",
+    "text": "70.1\n(1) If a certificate under section 38.13 or 38.41 of the Canada Evidence Act prohibiting the disclosure of personal information of a specific individual is issued before a complaint is filed by that individual under this Act in respect of a request for access to that information, the provisions of this Act respecting that individual’s right of access to their personal information do not apply to the information that is subject to the certificate.\n(2) [Certificate following filing of complaint] Despite any other provision of this Act, if a certificate under section 38.13 or 38.41 of the Canada Evidence Act prohibiting the disclosure of personal information of a specific individual is issued in respect of personal information after the filing of a complaint under this Act in relation to a request for access to that information,\n(a) all proceedings under this Act in respect of that information, including an investigation, audit, appeal or judicial review, are discontinued;\n(b) the Privacy Commissioner shall not disclose the information and shall take all necessary precautions to prevent its disclosure; and\n(c) the Privacy Commissioner shall, within 10 days after the certificate is published in the Canada Gazette, return the information to the head of the government institution that controls the information.\n(3) [Information not to be disclosed] The Privacy Commissioner and every person acting on behalf or under the direction of the Privacy Commissioner, in carrying out their functions under this Act, shall not disclose information subject to a certificate issued under section 38.13 or 38.41 of the Canada Evidence Act and shall take every reasonable precaution to avoid the disclosure of that information.\n(4) [Limited power of delegation] The Privacy Commissioner may not, nor may an Assistant Privacy Commissioner, delegate the investigation of any complaint respecting information subject to a certificate issued under section 38.13 or 38.41 of the Canada Evidence Act except to one of a maximum of four officers or employees of the Commissioner specifically designated by the Commissioner for the purpose of conducting that investigation.",
+    "history": "2001, c. 41, s. 104; 2024, c. 16, s. 92",
+    "last_amended": "2024-08-19",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 70.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-70.1.html"
+  },
+  {
+    "id": "P-21-s71",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "71",
+    "marginal_note": "Duties and functions of designated Minister",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "71\n(1) Subject to subsection (2), the designated Minister shall\n(a) cause to be kept under review the manner in which personal information banks are maintained and managed to ensure compliance with the provisions of this Act and the regulations relating to access by individuals to personal information contained therein;\n(b) assign or cause to be assigned a registration number to each personal information bank;\n(c) prescribe such forms as may be required for the operation of this Act and the regulations;\n(d) cause to be prepared and distributed to government institutions directives and guidelines concerning the operation of this Act and the regulations; and\n(e) prescribe the form of, and what information is to be included in, reports made to Parliament under section 72.\n(2) [Exception for Bank of Canada] Anything that is required to be done by the designated Minister under paragraph (1)(a) or (d) shall be done in respect of the Bank of Canada by the Governor of the Bank of Canada.\n(3) [Review of existing and proposed personal information banks] Subject to subsection (5), the designated Minister shall cause to be kept under review the utilization of existing personal information banks and proposals for the creation of new banks, and shall make such recommendations as he considers appropriate to the heads of the appropriate government institutions with regard to personal information banks that, in the opinion of the designated Minister, are under-utilized or the existence of which can be terminated.\n(4) [Establishment and modification of personal information banks] Subject to subsection (5), no new personal information bank shall be established and no existing personal information banks shall be substantially modified without approval of the designated Minister or otherwise than in accordance with any term or condition on which such approval is given.\n(5) [Application of subsections (3) and (4)] Subsections (3) and (4) apply only in respect of personal information banks under the control of government institutions that are departments as defined in section 2 of the Financial Administration Act.\n(6) [Delegation to head of government institution] The designated Minister may authorize the head of a government institution to exercise and perform, in such manner and subject to such terms and conditions as the designated Minister directs, any of the powers, functions and duties of the designated Minister under subsection (3) or (4).",
+    "history": "1980-81-82-83, c. 111, Sch. II “71”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-71.html"
+  },
+  {
+    "id": "P-21-s71.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "71.1",
+    "marginal_note": "Designated Minister’s power",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "71.1 The designated Minister may provide services with respect to the administration of this Act to the public and to any government institution.",
+    "history": "2019, c. 18, s. 54",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 71.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-71.1.html"
+  },
+  {
+    "id": "P-21-s72",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "72",
+    "marginal_note": "Annual report — government institutions",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "72\n(1) Every year the head of every government institution shall prepare a report on the administration of this Act within the institution during the period beginning on April 1 of the preceding year and ending on March 31 of the current year.\n(2) [Tabling of report] Every report prepared under subsection (1) shall be laid before each House of Parliament on any of the first 15 days on which that House is sitting after September 1 of the year in which the report is prepared.\n(3) [Reference to Parliamentary committee] Every report prepared under subsection (1) shall, after it is laid before the Senate and the House of Commons, under subsection (2), be referred to the committee designated or established by Parliament for the purpose of subsection 75(1).\n(4) [Copy of report to designated Minister] The head of every government institution shall provide a copy of the report to the designated Minister immediately after it is laid before both Houses.",
+    "history": "R.S., 1985, c. P-21, s. 72; 2019, c. 18, s. 55",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-72.html"
+  },
+  {
+    "id": "P-21-s73",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "73",
+    "marginal_note": "Delegation by head of government institution",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "73\n(1) The head of a government institution may, by order, delegate any of their powers, duties or functions under this Act to one or more officers or employees of that institution.\n(2) [Delegation to officers or employees of other government institution] The head of a government institution may, for the purposes of subsection 73.1(1), by order, delegate any of their powers, duties or functions under this Act to one or more officers or employees of another government institution.",
+    "history": "R.S., 1985, c. P-21, s. 73; 2019, c. 18, s. 56",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-73.html"
+  },
+  {
+    "id": "P-21-s73.1",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "73.1",
+    "marginal_note": "Provision of services related to privacy",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "73.1\n(1) A government institution may provide services related to any power, duty or function conferred or imposed on the head of a government institution under this Act to another government institution that is presided over by the same Minister or that is under the responsibility of the same Minister and may receive such services from any other such government institution.\n(2) [Written agreement] A government institution may provide services under subsection (1) to another government institution only if it enters into an agreement in writing with the other government institution in respect of those services before it provides the services.\n(3) [Notice] The head of a government institution that receives the services shall provide a copy of the agreement to the Privacy Commissioner and the designated Minister as soon as possible after the agreement is entered into. The head of the institution shall also notify the Commissioner and the designated Minister of any material change to that agreement.\n(4) [Fees] The head of a government institution that provides the services may charge a fee for those services. The fee is not to exceed the cost of providing the service.\n(5) [Spending authority] The head of the institution that charges the fee may spend the revenues that are received from the provision of the services for any purpose of that institution. If the head of the institution spends the revenues, he or she must do so in the fiscal year in which they are received or, unless an appropriation Act provides otherwise, in the next fiscal year.",
+    "history": "2019, c. 18, s. 56",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 73.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-73.1.html"
+  },
+  {
+    "id": "P-21-s73.2",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "73.2",
+    "marginal_note": "Personal information not under control of institution",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "73.2 The personal information that the head of a government institution provides to the head of another government institution for the purpose of the other institution providing the services referred to in subsection 73.1(1) is not under the control of that other institution.",
+    "history": "2019, c. 18, s. 56",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 73.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-73.2.html"
+  },
+  {
+    "id": "P-21-s74",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "74",
+    "marginal_note": "Protection from civil proceeding or from prosecution",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "74 Notwithstanding any other Act of Parliament, no civil or criminal proceedings lie against the head of any government institution, or against any person acting on behalf or under the direction of the head of a government institution, and no proceedings lie against the Crown or any government institution, for the disclosure in good faith of any personal information pursuant to this Act, for any consequences that flow from that disclosure, or for the failure to give any notice required under this Act if reasonable care is taken to give the required notice.",
+    "history": "1980-81-82-83, c. 111, Sch. II “74”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-74.html"
+  },
+  {
+    "id": "P-21-s75",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "75",
+    "marginal_note": "Permanent review of this Act by Parliamentary committee",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "75\n(1) The administration of this Act shall be reviewed on a permanent basis by such committee of the House of Commons, of the Senate or of both Houses of Parliament as may be designated or established by Parliament for that purpose.\n(2) [Review and report to Parliament] The committee designated or established by Parliament for the purpose of subsection (1) shall, not later than July 1, 1986, undertake a comprehensive review of the provisions and operation of this Act, and shall, within a year after the review is undertaken or within such further time as the House of Commons may authorize, submit a report to Parliament thereon including a statement of any changes the committee would recommend.",
+    "history": "1980-81-82-83, c. 111, Sch. II “75”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-75.html"
+  },
+  {
+    "id": "P-21-s76",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "76",
+    "marginal_note": "Binding on Crown",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "76 This Act is binding on Her Majesty in right of Canada.",
+    "history": "1980-81-82-83, c. 111, Sch. II “76”",
+    "last_amended": "2002-12-31",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-76.html"
+  },
+  {
+    "id": "P-21-s77",
+    "act_code": "P-21",
+    "act_short": "Privacy Act",
+    "act_name": "Privacy Act",
+    "section": "77",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "General",
+    "text": "77\n(1) The Governor in Council may make regulations\n(a) specifying government institutions or parts of government institutions for the purpose of paragraph (e) of the definition personal information in section 3;\n(b) prescribing the period of time for which any class of personal information is to be retained under subsection 6(1);\n(c) prescribing the circumstances and the manner in which personal information under the control of a government institution is to be disposed of under subsection 6(3);\n(d) specifying investigative bodies for the purposes of paragraph 8(2)(e) and sections 22 and 23;\n(e) prescribing the circumstances in which and the conditions under which personal information may be disclosed under subsection 8(3);\n(f) prescribing the period of time for which copies of requests received under paragraph 8(2)(e) and records of information disclosed pursuant to the requests are to be retained under subsection 8(4);\n(g) specifying persons or bodies for the purpose of paragraph 8(2)(h);\n(h) prescribing procedures to be followed in making and responding to a request for access to personal information under paragraph 12(1)(a) or (b);\n(i) prescribing procedures to be followed by an individual or a government institution where the individual requests under subsection 12(2) a correction of personal information or a notation of a correction requested, including the period of time within which the correction or notation must be made;\n(j) prescribing any fees, or the manner of calculating any fees, to be paid for being given access to personal information requested under subsection 12(1) or for the making of copies of such personal information;\n(k) prescribing the procedures to be followed by the Privacy Commissioner and any person acting on behalf or under the direction of the Privacy Commissioner in examining or obtaining copies of records relevant to an investigation of a complaint in respect of a refusal to disclose personal information under paragraph 19(1)(a) or (b) or section 21;\n(l) specifying classes of investigations for the purpose of paragraph 22(3)(c);\n(m) prescribing the class of individuals who may act on behalf of minors, incompetents, deceased persons or any other individuals under this Act and regulating the manner in which any rights or actions of individuals under this Act may be exercised or performed on their behalf;\n(n) authorizing the disclosure of information relating to the physical or mental health of individuals to duly qualified medical practitioners or psychologists in order to determine whether disclosure of the information would be contrary to the best interests of the individuals, and prescribing any procedures to be followed or restrictions deemed necessary with regard to the disclosure and examination of the information; and\n(o) prescribing special procedures for giving individuals access under subsection 12(1) to personal information relating to their physical or mental health and regulating the way in which that access is given.\n(2) [Amendments to schedule] The Governor in Council may, by order,\n(a) add to the schedule the name of any department, ministry of state, body or office of the Government of Canada;\n(b) replace in the schedule the former name of any department, ministry of state, body or office of the Government of Canada with its new name; and\n(c) delete from the schedule the name of any department, ministry of state, body or office of the Government of Canada that has ceased to exist or has become part of another department, ministry of state, body or office of the Government of Canada.",
+    "history": "R.S., 1985, c. P-21, s. 77; 2019, c. 18, s. 57",
+    "last_amended": "2019-06-21",
+    "current_to": "2026-03-02",
+    "citation": "Privacy Act, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-21/section-77.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/P-24.501.json b/data/processed/P-24.501.json
new file mode 100644
index 0000000000000000000000000000000000000000..f8f9967c3568f296bc4d49779076bebe4d7bb302
--- /dev/null
+++ b/data/processed/P-24.501.json
@@ -0,0 +1,4031 @@
+[
+  {
+    "id": "P-24.501-s1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.",
+    "history": "2000, c. 17, s. 1; 2001, c. 41, s. 48",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-1.html"
+  },
+  {
+    "id": "P-24.501-s2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The definitions in this section apply in this Act.\nacquirer means an entity that connects a private automated banking machine to a payment card network, as defined in section 3 of the Payment Card Networks Act, to facilitate transactions. (acquéreur)\nauthorized person means a person who is authorized under subsection 45(2). (personne autorisée)\nCentre means the Financial Transactions and Reports Analysis Centre of Canada established by section 41. (Centre)\nclient includes a person or entity that engages in a financial transaction with another person or entity. (client)\nCommissioner[Repealed, 2005, c. 38, s. 124]\ncourier[Repealed, 2017, c. 20, s. 407]\ncustoms office has the same meaning as in subsection 2(1) of the Customs Act. (bureau de douane)\nentity means a body corporate, a trust, a partnership, a fund or an unincorporated association or organization. (entité)\nFinancial Action Task Force means the Financial Action Task Force on Money Laundering established in 1989. (Groupe d’action financière)\nforeign state, except for the purposes of Part 2, means a country other than Canada and includes any political subdivision or territory of a foreign state. (État étranger)\nlegal counsel means, in Quebec, an advocate or a notary and, in any other province, a barrister or solicitor. (conseiller juridique)\nlegal firm means an entity that is engaged in the business of providing legal services to the public. (cabinet juridique)\nmail has the same meaning as in subsection 2(1) of the Canada Post Corporation Act. (envois ou courrier)\nMinister means, in relation to sections 24.1 to 39 and 39.13 to 39.39, the Minister of Public Safety and Emergency Preparedness and, in relation to any other provision of this Act, the Minister of Finance. (ministre)\nmoney laundering offence means an offence under subsection 462.31(1) or (2.1) of the Criminal Code. (infraction de recyclage des produits de la criminalité)\nofficer[Repealed, 2014, c. 20, s. 254]\nperson means an individual. (personne)\nprescribed means prescribed by regulations made by the Governor in Council. (Version anglaise seulement)\nPresident means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act. (président)\nprivate automated banking machine means any automated banking machine that is not owned or operated by a bank as defined in section 2 of the Bank Act, by an association regulated by the Cooperative Credit Associations Act or by a cooperative credit society, a savings and credit union or a caisse populaire regulated by a provincial Act. (guichet automatique privé)\nsanctions evasion offence means an offence arising from the contravention of a restriction or prohibition established by an order or a regulation made under the United Nations Act, the Special Economic Measures Act or the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law). (infraction de contournement de sanctions)\nterrorist activity has the same meaning as in subsection 83.01(1) of the Criminal Code. (activité terroriste)\nterrorist activity financing offence means an offence under section 83.02, 83.03 or 83.04 of the Criminal Code or an offence under section 83.12 of the Criminal Code arising out of a contravention of section 83.08 of that Act. (infraction de financement des activités terroristes)\nthreats to the security of Canada has the same meaning as in section 2 of the Canadian Security Intelligence Service Act. (menaces envers la sécurité du Canada)\nviolation means a contravention of this Act or the regulations that is designated as a violation by regulations made under subsection 73.1(1). (violation)\n(2) [Definitions — regulations] The Governor in Council may, on the recommendation of the Minister, make regulations defining the following words and expressions:\n(a) courier;\n(b) monetary instruments;\n(c) shell bank;\n(d) identifying information, for the purposes of subsection 54.1(3);\n(e) virtual currency; and\n(f) dealing in virtual currencies.",
+    "history": "2000, c. 17, s. 2, c. 24, s. 76.1; 2001, c. 32, s. 70, c. 41, ss. 49, 132; 2005, c. 38, ss. 124, 145; 2006, c. 12, s. 1; 2010, c. 12, s. 1862; 2014, c. 20, s. 254; 2017, c. 20, s. 407; 2019, c. 29, s. 104; 2024, c. 15, s. 278; 2024, c. 17, s. 376",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-2.html"
+  },
+  {
+    "id": "P-24.501-s3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "3",
+    "marginal_note": "Object",
+    "part": "",
+    "division": "",
+    "heading": "Object of Act",
+    "text": "3 The object of this Act is\n(a) to implement specific measures to detect and deter money laundering and the financing of terrorist activities and to facilitate the investigation and prosecution of money laundering offences and terrorist activity financing offences, including\n(i) establishing record keeping and client identification requirements for financial services providers and other persons or entities that engage in businesses, professions or activities that are susceptible to being used for money laundering or the financing of terrorist activities,\n(ii) requiring the reporting of suspicious financial transactions and of cross-border movements of currency and monetary instruments, and\n(iii) establishing an agency that is responsible for ensuring compliance with Parts 1 and 1.1 and for dealing with reported and other information;\n(b) to respond to the threat posed by organized crime by providing law enforcement officials with the information they need to deprive criminals of the proceeds of their criminal activities, while ensuring that appropriate safeguards are put in place to protect the privacy of persons with respect to personal information about themselves;\n(c) to assist in fulfilling Canada’s international commitments to participate in the fight against transnational crime, particularly money laundering, and the fight against terrorist activity; and\n(d) to enhance Canada’s capacity to take targeted measures to protect its financial system and to facilitate Canada’s efforts to mitigate the risk that its financial system could be used as a vehicle for money laundering and the financing of terrorist activities.",
+    "history": "2000, c. 17, s. 3; 2001, c. 41, s. 50; 2010, c. 12, s. 1863; 2014, c. 20, s. 255",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-3.html"
+  },
+  {
+    "id": "P-24.501-s4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "4",
+    "marginal_note": "Binding on Her Majesty",
+    "part": "",
+    "division": "",
+    "heading": "Her Majesty",
+    "text": "4 This Act is binding on Her Majesty in right of Canada or a province.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-4.html"
+  },
+  {
+    "id": "P-24.501-s5",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "5",
+    "marginal_note": "Application of Part",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application",
+    "text": "5 This Part applies to the following persons and entities:\n(a) authorized foreign banks within the meaning of section 2 of the Bank Act in respect of their business in Canada, or banks to which that Act applies;\n(b) cooperative credit societies, savings and credit unions and caisses populaires regulated by a provincial Act and associations regulated by the Cooperative Credit Associations Act;\n(c) life companies or foreign life companies to which the Insurance Companies Act applies or life insurance companies regulated by a provincial Act;\n(d) companies to which the Trust and Loan Companies Act applies;\n(e) trust companies regulated by a provincial Act;\n(e.1) trust companies incorporated or formed by or under a provincial Act that are not regulated by a provincial Act;\n(f) loan companies regulated by a provincial Act;\n(g) persons and entities authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments or to provide portfolio management or investment advising services, other than persons who act exclusively on behalf of such an authorized person or entity;\n(h) persons and entities that have a place of business in Canada and that are engaged in the business of providing at least one of the following services:\n(i) foreign exchange dealing,\n(ii) remitting funds or transmitting funds by any means or through any person, entity or electronic funds transfer network,\n(ii.1) transporting currency or money orders, traveller’s cheques or other similar negotiable instruments,\n(iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments,\n(iv) dealing in virtual currencies,\n(iv.1) in relation to a private automated banking machine, acquirer services, or\n(v) any prescribed service;\n(h.1) persons and entities that do not have a place of business in Canada, that are engaged in the business of providing at least one of the following services that is directed at persons or entities in Canada, and that provide those services to their clients in Canada:\n(i) foreign exchange dealing,\n(ii) remitting funds or transmitting funds by any means or through any person, entity or electronic funds transfer network,\n(ii.1) transporting currency or money orders, traveller’s cheques or other similar negotiable instruments,\n(iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments,\n(iv) dealing in virtual currencies,\n(iv.1) in relation to a private automated banking machine, acquirer services, or\n(v) any prescribed service;\n(i) persons and entities engaged in a prescribed business, profession or activity;\n(j) persons and entities engaged in a prescribed business or profession, while carrying out a prescribed activity;\n(k) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code,\n(i) in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or\n(ii) in any other permanent establishment, conducts and manages games that are operated on or through a slot machine, as defined in subsection 207(4.01) of the Criminal Code, or any other similar electronic gaming device, if there are more than 50 of those machines or other devices in the establishment;\n(k.1) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment described in subparagraph (k)(ii);\n(k.2) an organization that, in accordance with paragraph 207(1)(b) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity, as defined in subsection 248(1) of the Income Tax Act, and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time;\n(k.3) the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games;\n(l) departments and agents or mandataries of Her Majesty in right of Canada or of a province that are engaged in the business of accepting deposit liabilities, that issue or sell money orders to, or redeem them from, the public or that sell prescribed precious metals, while carrying out a prescribed activity; and\n(m) for the purposes of section 7, employees of a person or entity referred to in any of paragraphs (a) to (l).",
+    "history": "2000, c. 17, s. 5; 2001, c. 41, s. 51; 2006, c. 12, s. 3; 2014, c. 20, s. 256; 2017, c. 20, ss. 408, 436; 2018, c. 29, s. 78; 2021, c. 23, s. 159; 2024, c. 15, s. 279; 2024, c. 17, s. 340; 2024, c. 17, s. 349",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-5.html"
+  },
+  {
+    "id": "P-24.501-s5.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "5.1",
+    "marginal_note": "Clarification",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application",
+    "text": "5.1 For greater certainty, this Part does not apply to persons or entities referred to in paragraph 5(h.1) in respect of the services they provide to persons or entities outside Canada.",
+    "history": "2014, c. 20, s. 257",
+    "last_amended": "2020-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-5.1.html"
+  },
+  {
+    "id": "P-24.501-s6",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "6",
+    "marginal_note": "Record keeping",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Record Keeping and Verifying Identity",
+    "text": "6 Every person or entity referred to in section 5 shall keep records in accordance with the regulations.",
+    "history": "2000, c. 17, s. 6; 2006, c. 12, s. 4; 2017, c. 20, s. 409",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-6.html"
+  },
+  {
+    "id": "P-24.501-s6.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "6.1",
+    "marginal_note": "Verifying identity",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Record Keeping and Verifying Identity",
+    "text": "6.1 Every person or entity referred to in section 5 shall verify the identity of a person or entity in accordance with the regulations.",
+    "history": "2006, c. 12, s. 4; 2017, c. 20, s. 409",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 6.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-6.1.html"
+  },
+  {
+    "id": "P-24.501-s7",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "7",
+    "marginal_note": "Transactions if reasonable grounds to suspect",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "7 Subject to section 10.1, every person or entity referred to in section 5 shall, in accordance with the regulations, report to the Centre every financial transaction that occurs or that is attempted in the course of their activities and in respect of which there are reasonable grounds to suspect that\n(a) the transaction is related to the commission or the attempted commission of a money laundering offence;\n(b) the transaction is related to the commission or the attempted commission of a terrorist activity financing offence; or\n(c) the transaction is related to the commission or the attempted commission of a sanctions evasion offence.",
+    "history": "2000, c. 17, s. 7; 2001, c. 41, s. 52; 2006, c. 12, s. 5; 2017, c. 20, s. 410; 2024, c. 15, s. 280",
+    "last_amended": "2024-08-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-7.html"
+  },
+  {
+    "id": "P-24.501-s7.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "7.1",
+    "marginal_note": "Disclosure",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "7.1\n(1) Every person or entity referred to in section 5 shall report to the Centre in accordance with the regulations if the person or entity is required to make a disclosure under\n(a) section 83.1 of the Criminal Code;\n(b) an order or regulation made under the United Nations Act;\n(c) an order or regulation made under the Special Economic Measures Act; or\n(d) subsection 7(2) of the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law).\n(2) [Limitation] Subsection (1) does not apply to prescribed persons or entities, or prescribed classes of persons or entities, in respect of prescribed transactions or property, or classes of transactions or property, if the prescribed conditions are met.",
+    "history": "2001, c. 41, s. 52; 2006, c. 12, s. 6; 2017, c. 20, s. 411; 2023, c. 26, s. 181; 2024, c. 15, s. 299",
+    "last_amended": "2025-02-14",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 7.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-7.1.html"
+  },
+  {
+    "id": "P-24.501-s8",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "8",
+    "marginal_note": "No disclosure of reports",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "8 No person or entity shall disclose that they have made, are making or will make a report under section 7, or disclose the contents of such a report, with the intent to prejudice a criminal investigation, whether or not a criminal investigation has begun.",
+    "history": "2000, c. 17, s. 8; 2017, c. 20, s. 412",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-8.html"
+  },
+  {
+    "id": "P-24.501-s9",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9",
+    "marginal_note": "Financial transactions to be reported",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9\n(1) Subject to section 10.1, every person or entity referred to in section 5 shall report to the Centre, in accordance with the regulations,\n(a) any financial transaction, or any financial transaction within a class of financial transactions, specified in a directive issued under Part 1.1 that occurs or that is attempted in the course of their activities; and\n(b) any prescribed financial transaction that occurs in the course of their activities.\n(2) [Limitation] Subsection (1) does not apply to prescribed persons or entities, or prescribed classes of persons or entities, in respect of prescribed transactions, classes of transactions, clients or classes of clients, if the prescribed conditions are met.\n(3) [List of persons] Every person or entity referred to in section 5 shall establish and maintain a list, in the prescribed form and manner, of their clients in respect of whom a report would have been required under subsection (1) were it not for subsection (2). However, a person or an entity may choose to report a client’s transactions under subsection (1) instead of maintaining the list in respect of that client.",
+    "history": "2000, c. 17, s. 9; 2006, c. 12, s. 7; 2010, c. 12, s. 1864; 2017, c. 20, s. 413",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.html"
+  },
+  {
+    "id": "P-24.501-s9.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.1",
+    "marginal_note": "Reports under other Acts",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.1 Subject to section 9, every person or entity that is required to make a report to the Centre under another Act of Parliament or any regulations under it shall make the report in the form and manner and within the period prescribed under this Act for a report under that Act.",
+    "history": "2001, c. 41, s. 53; 2017, c. 20, s. 414",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.1.html"
+  },
+  {
+    "id": "P-24.501-s9.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.2",
+    "marginal_note": "Inability to verify identity",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.2 No person or entity that is referred to in section 5 shall open an account for a client if the person or entity cannot verify the identity of the client in accordance with the regulations.",
+    "history": "2006, c. 12, s. 8; 2017, c. 20, s. 414",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.2.html"
+  },
+  {
+    "id": "P-24.501-s9.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.3",
+    "marginal_note": "Politically exposed persons",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.3\n(1) Every person or entity that is referred to in section 5 and that is prescribed shall determine, in the prescribed circumstances and in accordance with the regulations, whether it is dealing with\n(a) a politically exposed foreign person, a prescribed family member of a politically exposed foreign person, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with a politically exposed foreign person;\n(b) a politically exposed domestic person, a prescribed family member of a politically exposed domestic person, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with a politically exposed domestic person; or\n(c) the head of an international organization, a prescribed family member of the head of an international organization, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with the head of an international organization.\n(2) [Measures — politically exposed foreign persons] If the person or entity determines that it is dealing with a person described in paragraph (1)(a), the person or entity shall take the measures referred to in the regulations.\n(2.1) [Measures — other persons] If the person or entity determines that it is dealing with a person described in paragraph (1)(b) or (c) and considers, based on an assessment referred to in subsection 9.6(2), that there is a high risk of a money laundering offence or a terrorist activity financing offence being committed, the person or entity shall take the measures referred to in the regulations.\n(3) [Definitions] The following definitions apply in this section.\nhead of an international organization means a person who, at a given time, holds — or has held within a prescribed period before that time — the office or position of head of\n(a) an international organization that is established by the governments of states;\n(b) an institution of an organization referred to in paragraph (a); or\n(c) an international sports organization. (dirigeant d’une organisation internationale)\npolitically exposed domestic person means a person who, at a given time, holds — or has held within a prescribed period before that time — one of the offices or positions referred to in any of paragraphs (a) and (c) to (j) in or on behalf of the federal government or a provincial government or any of the offices or positions referred to in paragraphs (b) and (k):\n(a) Governor General, lieutenant governor or head of government;\n(b) member of the Senate or House of Commons or member of the legislature of a province;\n(c) deputy minister or equivalent rank;\n(d) ambassador, or attaché or counsellor of an ambassador;\n(e) military officer with a rank of general or above;\n(f) president of a corporation that is wholly owned directly by Her Majesty in right of Canada or a province;\n(g) head of a government agency;\n(h) judge of an appellate court in a province, the Federal Court of Appeal or the Supreme Court of Canada;\n(i) leader or president of a political party represented in a legislature;\n(j) holder of any prescribed office or position; or\n(k) mayor, reeve or other similar chief officer of a municipal or local government. (national politiquement vulnérable)\npolitically exposed foreign person means a person who holds or has held one of the following offices or positions in or on behalf of a foreign state:\n(a) head of state or head of government;\n(b) member of the executive council of government or member of a legislature;\n(c) deputy minister or equivalent rank;\n(d) ambassador, or attaché or counsellor of an ambassador;\n(e) military officer with a rank of general or above;\n(f) president of a state-owned company or a state-owned bank;\n(g) head of a government agency;\n(h) judge of a supreme court, constitutional court or other court of last resort;\n(i) leader or president of a political party represented in a legislature; or\n(j) holder of any prescribed office or position. (étranger politiquement vulnérable)",
+    "history": "2006, c. 12, s. 8; 2014, c. 20, s. 258; 2017, c. 20, s. 439; 2019, c. 29, s. 105; 2021, c. 23, s. 160",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.3.html"
+  },
+  {
+    "id": "P-24.501-s9.31",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.31",
+    "marginal_note": "Prohibition if unregistered",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.31\n(1) No entity referred to in paragraph 5(a), (b), (d), (e) or (e.1) and no other entity that is referred to in section 5 and that is prescribed shall open or maintain an account for, or have a correspondent banking relationship with, a person or entity referred to in paragraph 5(h.1) unless that person or entity is registered with the Centre under section 11.1.\n(2) [Definition of correspondent banking relationship] For the purposes of this section, correspondent banking relationship means a relationship created by an agreement or arrangement under which an entity referred to in paragraph 5(a), (b), (d), (e) or (e.1) or an entity that is referred to in section 5 and that is prescribed undertakes to provide to a person or entity referred to in paragraph 5(h.1) prescribed services or international electronic funds transfers, cash management or cheque clearing services.",
+    "history": "2014, c. 20, s. 258; 2017, c. 20, s. 438",
+    "last_amended": "2021-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.31.html"
+  },
+  {
+    "id": "P-24.501-s9.4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.4",
+    "marginal_note": "Correspondent banking",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.4\n(1) Every entity referred to in any of paragraphs 5(a), (b), (d), (e) and (e.1) and every other entity that is referred to in section 5 and that is prescribed shall take the measures referred to in the regulations in respect of any correspondent banking relationship it enters into with a prescribed foreign entity and shall take the following measures before entering into such a correspondent banking relationship:\n(a) obtain prescribed information about the foreign entity and its activities;\n(b) ensure that the foreign entity is not a shell bank as defined in the regulations;\n(c) obtain the approval of senior management;\n(d) set out in writing their obligations and those of the foreign entity in respect of the correspondent banking services; and\n(e) any prescribed measures.\n(2) [Prohibition — shell bank] No person or entity shall have a correspondent banking relationship with a shell bank as defined in the regulations.\n(3) [Definition of correspondent banking relationship] For the purposes of this section, correspondent banking relationship means a relationship created by an agreement or arrangement under which an entity referred to in any of paragraphs 5(a), (b), (d), (e) and (e.1) or an entity that is referred to in section 5 and that is prescribed undertakes to provide to a prescribed foreign entity prescribed services or international electronic funds transfers, cash management or cheque clearing services.",
+    "history": "2006, c. 12, s. 8; 2014, c. 20, s. 259; 2017, c. 20, s. 415",
+    "last_amended": "2021-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.4.html"
+  },
+  {
+    "id": "P-24.501-s9.5",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.5",
+    "marginal_note": "Electronic funds transfer",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.5 Every person or entity that is referred to in section 5 and that is prescribed shall, in respect of a prescribed electronic funds transfer that occurs in the course of their financial activities,\n(a) include with the transfer any prescribed information and, as the case may be,\n(i) the name, address and account number of the holder of the account from which the funds for the transfer are withdrawn, or\n(ii) the name, address and reference number of the person or entity that requested the transfer;\n(b) take reasonable measures to ensure that any transfer that the person or entity receives includes that information; and\n(c) take any prescribed measures.",
+    "history": "2006, c. 12, s. 8; 2019, c. 29, s. 106; 2024, c. 15, s. 281",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.5.html"
+  },
+  {
+    "id": "P-24.501-s9.6",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.6",
+    "marginal_note": "Compliance program",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.6\n(1) Every person or entity referred to in section 5 shall establish and implement, in accordance with the regulations, a program intended to ensure their compliance with this Part and Part 1.1.\n(2) [Risk assessment] The program shall include the development and application of policies and procedures for the person or entity to assess, in the course of their activities, the risk of a money laundering offence or a terrorist activity financing offence.\n(3) [Special measures] If, at any time, the person or entity considers that the risk referred to in subsection (2) is high, or in the prescribed circumstances, the person or entity shall take the special measures referred to in the regulations.",
+    "history": "2006, c. 12, s. 8; 2010, c. 12, s. 1865; 2017, c. 20, s. 416; 2021, c. 23, s. 161(F)",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.6.html"
+  },
+  {
+    "id": "P-24.501-s9.61",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.61",
+    "marginal_note": "Measures and information: paragraph 5(e.1)",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.61\n(1) Every entity referred to in paragraph 5(e.1) shall take the prescribed measures related to the program referred to in subsection 9.6(1) and shall provide the prescribed information to the Centre in the prescribed circumstances.\n(2) [Service] An entity referred to in paragraph 5(e.1) must provide to the Centre the name and address for service of a person who resides in Canada and who is authorized to accept, on behalf of the entity, notices that are served or caused to be served by the Centre under this Act.\n(3) [Authorized person] The service of a notice by or on behalf of the Centre on an entity referred to in paragraph 5(e.1) is sufficient if it is served on the person whose name is provided under subsection (2).",
+    "history": "2017, c. 20, s. 417",
+    "last_amended": "2021-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.61.html"
+  },
+  {
+    "id": "P-24.501-s9.7",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.7",
+    "marginal_note": "Foreign branches and subsidiaries",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.7\n(1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of subsection 2(1) of the Insurance Companies Act, shall, in respect of its foreign branches, and in respect of its foreign subsidiaries that carry out activities similar to those of entities referred to in those paragraphs and that are either wholly-owned by the entity or have financial statements that are consolidated with those of the entity, develop policies that establish requirements similar to the requirements of sections 6, 6.1 and 9.6 and ensure that those branches and subsidiaries apply those policies to the extent it is permitted by, and does not conflict with, the laws of the foreign state in which the branch or subsidiary is located.\n(2) [Board approval of policies] Before the policies referred to in subsection (1) are applied, the entity’s board of directors, if there is one, shall approve them.\n(3) [Exceptions] Subsection (1) does not apply to\n(a) an entity that is a subsidiary of an entity to which that subsection applies; or\n(b) an entity that is a subsidiary of a foreign entity that has developed policies that establish requirements for its subsidiaries that are similar to the requirements of sections 6, 6.1 and 9.6, if that subsidiary is applying those policies to the extent it is permitted by, and do not conflict with, the laws of Canada or a province.\n(4) [Records and reporting] If the application by a foreign branch or a foreign subsidiary of a policy referred to in subsection (1) is not permitted by or would conflict with the laws of the foreign state in which the branch or subsidiary is located, the entity shall keep, in accordance with section 6, a record of that fact and of the reasons why it is not permitted or it would conflict and shall, within a reasonable time, notify the Centre, and the principal agency or body that supervises or regulates it under federal or provincial law, of that fact and those reasons.",
+    "history": "2006, c. 12, s. 8; 2010, c. 12, s. 1866; 2014, c. 20, s. 260; 2017, c. 20, s. 418",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.7.html"
+  },
+  {
+    "id": "P-24.501-s9.8",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.8",
+    "marginal_note": "Information exchange between affiliated entities",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.8\n(1) Every entity referred to in any of paragraphs 5(a) to (g) that is affiliated with an entity referred to in those paragraphs or with a foreign entity that carries out activities similar to those of entities referred to in those paragraphs shall develop and apply policies and procedures related to the exchange of information between the entity and those affiliated entities for the purpose of detecting or deterring a money laundering offence or a terrorist activity financing offence or of assessing the risk of such an offence.\n(2) [Affiliation] For the purposes of subsection (1), an entity is affiliated with another entity if one of them is wholly owned by the other, if both are wholly owned by the same entity or if their financial statements are consolidated.",
+    "history": "2006, c. 12, s. 8; 2010, c. 12, s. 1866; 2014, c. 20, s. 260",
+    "last_amended": "2015-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.8.html"
+  },
+  {
+    "id": "P-24.501-s9.9",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.9",
+    "marginal_note": "Definition of agent or mandatary",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.9 In sections 9.91 to 9.93, agent or mandatary means an agent or mandatary acting on behalf of a person or entity referred to in paragraph 5(h) to provide any of the services referred to in that paragraph.",
+    "history": "2023, c. 26, s. 182",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.9.html"
+  },
+  {
+    "id": "P-24.501-s9.91",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.91",
+    "marginal_note": "Agent or mandatary",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.91 A person or entity referred to in paragraph 5(h) shall\n(a) not engage a person or entity who is referred to in any of paragraphs 11.11(1)(a) to (f) as an agent or mandatary; and\n(b) cease engaging an agent or mandatary if they are a person or entity referred to in any of those paragraphs.",
+    "history": "2023, c. 26, s. 182",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.91.html"
+  },
+  {
+    "id": "P-24.501-s9.92",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.92",
+    "marginal_note": "Duty to verify",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.92 A person or entity referred to in paragraph 5(h) shall\n(a) before engaging an agent or mandatary, verify whether they are a person or entity referred to in any of paragraphs 11.11(1)(a) to (f); and\n(b) within 30 days after the second anniversary of the most recent verification of an agent or mandatary under this section, verify whether the agent or mandatary, if they are acting on behalf of the person or entity on that anniversary, is a person or entity referred to in any of those paragraphs.",
+    "history": "2023, c. 26, s. 182",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.92.html"
+  },
+  {
+    "id": "P-24.501-s9.93",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "9.93",
+    "marginal_note": "Agent or mandatary — criminal convictions",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "9.93\n(1) A person or entity referred to in paragraph 5(h) shall, in respect of an agent or mandatary, obtain and review the documents referred to in subsection (2)\n(a) before engaging the agent or mandatary; and\n(b) within 30 days after the second anniversary of the most recent review carried out in respect of the agent or mandatary under this subsection, if the agent or mandatary is acting on behalf of the person or entity on that anniversary.\n(2) [Documents] The documents to be obtained and reviewed are the following:\n(a) if the agent or mandatary is a person, a document that sets out their record of criminal convictions, or states that the person does not have one, that is issued by a competent authority of — or an entity or authority that is competent to issue the document in — the jurisdiction in which the person resides; or\n(b) if the agent or mandatary is an entity, for each of the chief executive officer, the president and the directors of the entity and for each person who owns or controls, directly or indirectly, 20% or more of the entity or the shares of the entity, a document that sets out the person’s record of criminal convictions, or states that the person does not have one, and that is issued by a competent authority of — or an entity or authority that is competent to issue the document in — the jurisdiction in which the person resides.\n(3) [Translation] If any document referred to in this section is made in a language other than English or French, the person or entity shall also obtain and review a translation of it into one of those languages that is attested to by a person who is recognized as a certified translator either by a provincial organization or body that is competent under provincial law to issue such certifications or by an organization or body in a foreign state that is competent under the laws of that state to do so.\n(4) [Retention] The person or entity shall retain, for a prescribed period and in the prescribed manner, any document obtained under this section as well as any prescribed information.",
+    "history": "2023, c. 26, s. 182",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 9.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-9.93.html"
+  },
+  {
+    "id": "P-24.501-s10",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "10",
+    "marginal_note": "Immunity",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "10 No criminal or civil proceedings lie against a person or an entity for making a report in good faith under section 7, 7.1 or 9, or for providing the Centre with information about suspicions of money laundering, of the financing of terrorist activities or of sanctions evasion.",
+    "history": "2000, c. 17, s. 10; 2001, c. 41, s. 53; 2024, c. 15, s. 282",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-10.html"
+  },
+  {
+    "id": "P-24.501-s10.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "10.1",
+    "marginal_note": "Non-application to legal counsel",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "10.1 Sections 7 and 9 do not apply to persons or entities referred to in paragraph 5(i) or (j) who are, as the case may be, legal counsel or legal firms, when they are providing legal services.",
+    "history": "2006, c. 12, s. 9; 2010, c. 12, s. 1867(F)",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 10.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-10.1.html"
+  },
+  {
+    "id": "P-24.501-s11",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11",
+    "marginal_note": "Solicitor-client privilege or professional secrecy",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "11 Nothing in this Act requires a legal counsel to disclose any communication that is subject to solicitor-client privilege or, in Quebec, the professional secrecy of legal counsel.",
+    "history": "2000, c. 17, s. 11; 2010, c. 12, s. 1868(E); 2013, c. 40, ss. 279, 281(E)",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.html"
+  },
+  {
+    "id": "P-24.501-s11.01",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.01",
+    "marginal_note": "Disclosure without consent",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Reporting and Other Requirements",
+    "text": "11.01\n(1) A person or entity referred to in section 5 may disclose an individual’s personal information to another person or entity referred to in that section without the individual’s knowledge or consent if\n(a) the information was collected in the course of the person or entity’s activities;\n(b) the disclosure is reasonable for the purpose of detecting or deterring money laundering, terrorist activity financing or sanctions evasion;\n(c) making the disclosure with the individual’s knowledge or consent would risk compromising the ability to detect or deter money laundering, terrorist activity financing or sanctions evasion; and\n(d) the disclosure is made in accordance with the regulations.\n(2) [Collection and use] A person or entity referred to in section 5 may collect or use an individual’s personal information without their knowledge or consent if the information was disclosed to the person or entity under subsection (1) and the collection or use is carried out in accordance with the regulations.\n(3) [Immunity] No criminal or civil proceedings lie against a person or an entity that, in good faith, discloses information under subsection (1) or collects or uses information under subsection (2).",
+    "history": "2024, c. 17, s. 341",
+    "last_amended": "2025-03-04",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.01.html"
+  },
+  {
+    "id": "P-24.501-s11.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.1",
+    "marginal_note": "Registration requirement",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.1 Except as otherwise prescribed by regulation, every person or entity referred to in paragraph 5(h) or (h.1), those referred to in paragraph 5(l) that issue or sell money orders to, or redeem them from, the public, and every other person or entity that is referred to in section 5 and that is prescribed must register with the Centre.",
+    "history": "2006, c. 12, s. 10; 2014, c. 20, s. 261; 2017, c. 20, ss. 419, 439; 2023, c. 26, s. 183",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.1.html"
+  },
+  {
+    "id": "P-24.501-s11.11",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.11",
+    "marginal_note": "Ineligible for registration",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.11\n(1) The following persons or entities are not eligible for registration with the Centre:\n(a) a person or entity that is subject to sanctions associated with terrorist activity or a prohibition relating to financial services under the United Nations Act;\n(b) a listed entity as defined in subsection 83.01(1) of the Criminal Code;\n(b.1) a person or entity that is subject to a prohibition on financial or related services under the Special Economic Measures Act;\n(b.2) a foreign national, as defined in section 2 of the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law), who is the subject of an order or regulation made under paragraph 4(1)(a) of that Act or whose property is the subject of an order made under paragraph 4(1)(b) of that Act;\n(b.3) a politically exposed foreign person, as defined in subsection 2(1) of the Freezing Assets of Corrupt Foreign Officials Act, whose property is the subject of an order or regulation under paragraph 4(1)(a) or an order under paragraph 4(1)(b) of that Act;\n(c) a person or entity that has been convicted of any of the following:\n(i) a money laundering offence, or an offence under the laws of a foreign state that is substantially similar to a money laundering offence,\n(ii) a terrorist activity financing offence, or an offence under the laws of a foreign state that is substantially similar to a terrorist activity financing offence,\n(iii) an offence under this Act or the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991 when convicted on indictment, or an offence under the laws of a foreign state that is substantially similar to an offence under either Act,\n(iv) an offence under any of sections 83.18 to 83.231, 99 and 100, subsection 163.1(3) and sections 279.01 to 279.02, 286.2, 346, 354 and 467.11 to 467.13 of the Criminal Code, or an offence under the laws of a foreign state that is substantially similar to such an offence,\n(iv.1) an offence under section 117 or 118 of the Immigration and Refugee Protection Act, an offence under section 131 of that Act in relation to an offence under section 117 or 118 of that Act, or an offence under the laws of a foreign state that is substantially similar to such an offence, or\n(v) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in subparagraphs (i) to (iv);\n(d) a person or entity that has been convicted on indictment or convicted more than once of an offence under any of the following, or that has been convicted of an offence under the laws of a foreign state that is substantially similar to an offence under any of the following:\n(i) Part X of the Criminal Code,\n(ii) the Controlled Drugs and Substances Act, except for the offence under subsection 4(1) of that Act,\n(ii.1) the Cannabis Act, except for an offence under subsection 8(1) of that Act,\n(iii) section 39, 44.2, 44.3, 48, 50.2 or 50.3 of the Food and Drugs Act, as that section read immediately before May 14, 1997,\n(iv) section 4, 5, 6, 19.1 or 19.2 of the Narcotic Control Act, chapter N-1 of the Revised Statutes of Canada, 1985, as that section read immediately before May 14, 1997,\n(v) section 159 of the Customs Act, or\n(vi) subsection 239(1) or (1.1) of the Income Tax Act;\n(e) an entity that is a corporation in respect of which a director, the chief executive officer, the president or a person who owns or controls, directly or indirectly, 20% or more of the shares has been convicted on indictment of an offence under this Act or the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991 or has been convicted of an offence under the laws of a foreign state that is substantially similar to an offence under either Act;\n(e.1) a person or entity referred to in paragraph 5(h.1) that, having committed a violation, or a series of minor violations, under this Act that is classified as a serious violation or a very serious violation and being liable to a penalty for it, and 30 days having elapsed since the day on which all proceedings in respect of the violation are ended, has still not paid the penalty together with any interest imposed under section 73.28; or\n(f) any prescribed person or entity.\n(2) [Revocation of registration] If a person or entity referred to in subsection (1) is registered with the Centre, its registration is revoked as of the day the person or entity becomes ineligible to register under that subsection. If the Centre becomes aware that a person’s or entity’s registration was revoked under this subsection, it must provide, without delay, a written notice of the revocation to that person or entity.",
+    "history": "2006, c. 12, s. 11; 2014, c. 20, s. 262; 2017, c. 20, s. 420; 2018, c. 16, s. 183; 2021, c. 23, s. 162; 2023, c. 26, s. 184",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.11.html"
+  },
+  {
+    "id": "P-24.501-s11.12",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.12",
+    "marginal_note": "Application for registration",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.12\n(1) An application for registration shall be submitted to the Centre in the prescribed form and manner and shall include\n(a) a list of the applicant’s agents or mandataries or branches that are engaged, on behalf of the applicant, in the activities referred to in paragraph 5(h) or (h.1), in issuing or selling money orders to, or redeeming them from, the public if the applicant is a person or entity referred to in paragraph 5(l), or in any prescribed activities;\n(b) if the applicant is a person referred to in paragraph 5(h) or (h.1), a document that sets out the person’s record of criminal convictions, or states that the person does not have one, that is issued by a competent authority of — or an entity or authority that is competent to issue the document in — the jurisdiction in which the person resides;\n(c) if the applicant is an entity referred to in paragraph 5(h) or (h.1), for each of the chief executive officer, the president and the directors of the entity and for each person who owns or controls, directly or indirectly, 20% or more of the entity or the shares of the entity, a document that sets out the person’s record of criminal convictions, or states that the person does not have one, and that is issued by a competent authority of — or an entity or authority that is competent to issue the document in — the jurisdiction in which the person resides;\n(c.1) if the applicant is a person or entity referred to in paragraph 5(h.1), the name and address for service of a person who resides in Canada and who is authorized to accept, on behalf of the person or entity, notices that are served or caused to be served by the Centre under this Act;\n(c.2) if the applicant is an entity, the prescribed information in respect of the entity’s incorporation or formation; and\n(d) any prescribed information.\n(1.1) [Translation] If a document referred to in paragraph (1)(b) or (c) is made in a language other than English or French, the application shall include a translation of it into one of those languages attested to by a person who is recognized as a certified translator either by a provincial organization or body that is competent under provincial law to issue such certifications or by an organization or body in a foreign state that this competent under the laws of that state to do so.\n(2) [Agents, mandataries and branches] Any agent, mandatary or branch included on the list is not required to register with the Centre when they are acting in that capacity.",
+    "history": "2006, c. 12, s. 11; 2014, c. 20, s. 263; 2017, c. 20, ss. 421, 439; 2023, c. 26, s. 185",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.12.html"
+  },
+  {
+    "id": "P-24.501-s11.13",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.13",
+    "marginal_note": "Changes to information",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.13\n(1) An applicant or a person or entity registered with the Centre shall notify the Centre, in the prescribed form and manner, of any change to the information provided in the application or of any newly obtained information that should have been included in the application within 30 days after the day on which the applicant or the registered person or entity becomes aware of the change or obtains the new information.\n(2) [Denial or revocation] If the name or address for service of a person referred to in paragraph 11.12(1)(c.1) changes, and an applicant or registered person or entity who is or was required to provide the information described in that paragraph does not, within the period referred to in subsection (1), provide the Centre with the new name or address for service, the Centre shall without delay after becoming aware of that fact deny the application, or revoke the registration, as the case may be, and shall, without delay, inform the applicant or registered person or entity of the denial or revocation.",
+    "history": "2006, c. 12, s. 11; 2014, c. 20, s. 264; 2023, c. 26, s. 186",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.13.html"
+  },
+  {
+    "id": "P-24.501-s11.14",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.14",
+    "marginal_note": "Clarifications — applicant",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.14\n(1) An applicant shall provide the Centre, in the prescribed form and manner, with any clarifications that the Centre may request in respect of the information described in subsection 11.12(1) within 30 days after the day on which the request is made.\n(2) [Denial of application] If the applicant does not provide the Centre with the clarifications within the 30 days, the Centre may deny the application and shall, without delay, inform the applicant of the denial.",
+    "history": "2006, c. 12, s. 11; 2014, c. 20, s. 265",
+    "last_amended": "2020-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.14.html"
+  },
+  {
+    "id": "P-24.501-s11.15",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.15",
+    "marginal_note": "Notice of registration",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.15 The applicant is registered with the Centre once the Centre adds the applicant to the registry referred to in subsection 54.1(1). The Centre shall, without delay, send the applicant notice of their registration.",
+    "history": "2006, c. 12, s. 11",
+    "last_amended": "2008-06-23",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.15.html"
+  },
+  {
+    "id": "P-24.501-s11.16",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.16",
+    "marginal_note": "Denial of application",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.16 The Centre shall deny the application of any person or entity referred to in subsection 11.11(1) and shall, without delay, inform the applicant of the denial.",
+    "history": "2006, c. 12, s. 11",
+    "last_amended": "2008-06-23",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.16.html"
+  },
+  {
+    "id": "P-24.501-s11.17",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.17",
+    "marginal_note": "Clarifications — registrant",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.17\n(1) A registered person or entity shall provide the Centre, in the prescribed form and manner, with any clarifications that the Centre may request in respect of the information described in subsection 11.12(1) within 30 days after the day on which the request is made.\n(2) [Revocation of registration] If the registered person or entity does not provide the Centre with the clarifications within the 30 days, the Centre may revoke the registration and shall, without delay, inform the person or entity of the revocation.",
+    "history": "2006, c. 12, s. 11; 2014, c. 20, s. 266",
+    "last_amended": "2020-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.17.html"
+  },
+  {
+    "id": "P-24.501-s11.171",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.171",
+    "marginal_note": "Revocation — contravention",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.171 The Centre may revoke the registration of a person or entity that contravenes subsection 62(2) or a notice served under section 63.1 and shall, without delay, inform the person or entity of the revocation.",
+    "history": "2023, c. 26, s. 187",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.171.html"
+  },
+  {
+    "id": "P-24.501-s11.18",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.18",
+    "marginal_note": "Written reasons",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.18 Any decision to deny an application or revoke a registration must be in writing with reasons.",
+    "history": "2006, c. 12, s. 11",
+    "last_amended": "2008-06-23",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.18.html"
+  },
+  {
+    "id": "P-24.501-s11.19",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.19",
+    "marginal_note": "Renewal of registration",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.19 A registered person or entity shall renew their registration in the prescribed form and manner every two years or within any longer prescribed period.",
+    "history": "2006, c. 12, s. 11",
+    "last_amended": "2008-06-23",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.19.html"
+  },
+  {
+    "id": "P-24.501-s11.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.2",
+    "marginal_note": "Cessation of activity",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Application and Revocation",
+    "text": "11.2 When a registered person or entity ceases an activity for which they are registered, they shall notify the Centre in the prescribed form and manner within 30 days after the day on which they cease the activity.",
+    "history": "2006, c. 12, s. 11",
+    "last_amended": "2008-06-23",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.2.html"
+  },
+  {
+    "id": "P-24.501-s11.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.3",
+    "marginal_note": "Application for review by Director",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Review",
+    "text": "11.3\n(1) Within 30 days after the day on which the person or entity receives a decision to deny their application or revoke their registration, the person or entity may apply in writing to the Director of the Centre for a review of the decision and may provide any information in support of their application for review.\n(2) [Review by Director] The Director shall review the decision as soon as possible and shall take into consideration any information that the Director deems relevant.\n(3) [Decision of Director] The Director may either confirm the decision or substitute his or her own decision, and shall, without delay, serve notice of the decision with reasons on the person or entity, together with notice of the right of appeal under subsection 11.4(1).",
+    "history": "2006, c. 12, s. 11",
+    "last_amended": "2008-06-23",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.3.html"
+  },
+  {
+    "id": "P-24.501-s11.4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.4",
+    "marginal_note": "Appeal",
+    "part": "PART 1 - Record Keeping, Verifying Identity, Reporting of Suspicious Transactions and Registration",
+    "division": "",
+    "heading": "Appeal to Federal Court",
+    "text": "11.4\n(1) A person or entity that applied for a review under subsection 11.3(1) may appeal the Director’s decision to the Federal Court within 30 days after the day on which the decision is served, or within any longer period that the Court allows.\n(2) [Appeal] If the Director does not make a decision within 90 days after the day on which the Director received the application for review, the applicant may appeal to the Federal Court, within 30 days after the day on which the 90-day period expires, the decision to deny the application for registration or revoke the registration.\n(3) [Precautions against disclosure] In an appeal, the Court shall take every reasonable precaution, including, when appropriate, conducting hearings in private, to avoid the disclosure by the Court or any person or entity of information referred to in subsection 55(1). However, the Court is not required to take those precautions with respect to the appellant’s name and operating name.",
+    "history": "2006, c. 12, s. 11; 2023, c. 26, s. 188",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.4.html"
+  },
+  {
+    "id": "P-24.501-s11.41",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.41",
+    "marginal_note": "Definition of foreign entity",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "11.41 In this Part, foreign entity means\n(a) an entity referred to in paragraph 5(h.1); or\n(b) an entity, other than an entity referred to in section 5, that is incorporated or formed by or under the laws of a foreign state, including its subsidiaries, if any, and that does not carry on business in Canada, if it carries out activities similar to those of entities referred to in any of paragraphs 5(a) to (g) or activities referred to in paragraph 5(h) or (h.1).",
+    "history": "2010, c. 12, s. 1869; 2014, c. 20, s. 267; 2017, c. 20, ss. 422, 440",
+    "last_amended": "2020-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.41.html"
+  },
+  {
+    "id": "P-24.501-s11.42",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.42",
+    "marginal_note": "Minister’s written directive",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.42\n(1) In addition to any other measure required by this Act, the Minister may, by written directive, require any person or entity referred to in section 5 to take, in order to safeguard the integrity of Canada’s financial system, any measure specified in the directive with respect to any financial transaction, or any financial transaction within a class of financial transactions, originating from or bound for any foreign state, foreign entity or entity referred to in paragraph 5(e.1), that occurs or is attempted in the course of their activities, or with respect to any activity that is related to any such financial transaction or class of financial transactions.\n(2) [Measures] The measures specified in a directive may include provision for the following matters:\n(a) the verification of the identity of any person or entity;\n(b) the exercise of customer due diligence, including ascertaining the source of funds or of virtual currency in any financial transaction, the purpose of any financial transaction or the beneficial ownership or control of any entity;\n(c) the monitoring of any financial transaction or any account;\n(d) the keeping of any records;\n(e) the reporting of any financial transaction to the Centre; and\n(f) compliance with this Part and Part 1.\n(2.1) [Non-application to legal counsel] A requirement in a directive to take a reporting measure as contemplated by paragraph (2)(e) does not apply to persons or entities referred to in paragraph 5(i) or (j) who are, as the case may be, legal counsel or legal firms, when they are providing legal services.\n(3) [Director to communicate directive] The Minister may require the Director of the Centre to communicate a directive in accordance with the Minister’s instructions.\n(4) [Relevant circumstances] Before issuing a directive, the Minister may take into account any circumstance that the Minister considers relevant. However, the Minister may only issue a directive if\n(a) an international organization, body, association or coalition or a grouping of states (such as the Financial Action Task Force) of which Canada is a member has called on its members to take measures in relation to a foreign state, foreign entity or entity referred to in paragraph 5(e.1) on the ground that the state’s or entity’s anti-money laundering or anti-terrorist financing measures are ineffective or insufficient;\n(b) the anti-money laundering or anti-terrorist financing measures that a foreign state, a foreign entity or an entity referred to in paragraph 5(e.1) has implemented are ineffective or insufficient and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system;\n(c) there is a risk that a foreign state, a foreign entity or a person or entity referred to in section 5 may be facilitating the financing of threats to the security of Canada and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system; or\n(d) there is a risk that a foreign state, a foreign entity or a person or entity referred to in section 5 may be facilitating sanctions evasion and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system.\n(5) [Terms and conditions] The Minister may impose any terms and conditions in the directive that the Minister considers appropriate.",
+    "history": "2010, c. 12, s. 1869; 2014, c. 20, s. 268; 2017, c. 20, s. 423; 2021, c. 23, s. 163; 2023, c. 26, s. 189; 2024, c. 15, s. 283",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.42.html"
+  },
+  {
+    "id": "P-24.501-s11.43",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.43",
+    "marginal_note": "Duty to comply",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.43 The person or entity to which a directive under this Part applies shall comply with it within the time and in the manner specified in the directive.",
+    "history": "2010, c. 12, s. 1869",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.43.html"
+  },
+  {
+    "id": "P-24.501-s11.44",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.44",
+    "marginal_note": "Foreign branches and subsidiaries",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.44\n(1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of subsection 2(1) of the Insurance Companies Act, shall ensure that its foreign branches, and that its foreign subsidiaries that carry out activities similar to those of entities referred to in those paragraphs and that are either wholly-owned by the entity or have financial statements that are consolidated with those of the entity, comply with any directive issued under this Part, except with respect to any reporting measure as contemplated by paragraph 11.42(2)(e), to the extent it is permitted by, and does not conflict with, the laws of the foreign state in which the branch or subsidiary is located.\n(2) [Records and reporting] If compliance with a directive by a branch or a subsidiary is not permitted by or would conflict with the laws of the foreign state in which the branch or subsidiary is located, the entity shall keep, in accordance with section 6, a record of that fact and of the reasons why it is not permitted or it would conflict, and shall, within a reasonable time, notify the Centre, and the principal agency or body that supervises or regulates it under federal or provincial law, of that fact and those reasons.",
+    "history": "2010, c. 12, s. 1869; 2014, c. 20, s. 269; 2017, c. 20, s. 424",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.44.html"
+  },
+  {
+    "id": "P-24.501-s11.45",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.45",
+    "marginal_note": "",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.45 [Repealed, 2014, c. 20, s. 269]",
+    "history": "",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.45.html"
+  },
+  {
+    "id": "P-24.501-s11.46",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.46",
+    "marginal_note": "Inconsistency",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.46 In the event of any inconsistency or conflict between a directive issued under this Part and a regulation made under this Act, the directive prevails to the extent of the inconsistency or conflict.",
+    "history": "2010, c. 12, s. 1869",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.46.html"
+  },
+  {
+    "id": "P-24.501-s11.47",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.47",
+    "marginal_note": "Statutory Instruments Act",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.47 A directive issued under this Part is not a statutory instrument within the meaning of the Statutory Instruments Act. However, it must be published in the Canada Gazette.",
+    "history": "2010, c. 12, s. 1869",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.47.html"
+  },
+  {
+    "id": "P-24.501-s11.48",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.48",
+    "marginal_note": "Review",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Ministerial Directive",
+    "text": "11.48\n(1) The Minister shall, at least every three years after the issuance of a directive under this Part, review that directive to determine whether it is advisable, in the Minister’s opinion, to amend or revoke it.\n(2) [Relevant circumstance] In reviewing a directive, the Minister may take into account any circumstance that the Minister considers relevant.",
+    "history": "2010, c. 12, s. 1869",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.48.html"
+  },
+  {
+    "id": "P-24.501-s11.49",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.49",
+    "marginal_note": "Regulations — limitation and prohibition",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Limitation and Prohibition of Financial Transactions",
+    "text": "11.49\n(1) The Governor in Council may, on the recommendation of the Minister, make regulations\n(a) imposing a limitation or a prohibition on any person or entity referred to in section 5, with respect to entering into, undertaking or facilitating, directly or indirectly, any financial transaction, or any financial transaction within a class of financial transactions, originating from or bound for any foreign state, foreign entity or entity referred to in paragraph 5(e.1);\n(b) prescribing terms and conditions with respect to a limitation or prohibition referred to in paragraph (a); and\n(c) excluding any transaction or any class of transactions from a limitation or prohibition imposed under paragraph (a).\n(2) [Consultation with the Minister of Foreign Affairs] The Minister shall consult with the Minister of Foreign Affairs before making a recommendation.\n(3) [Relevant circumstances] The Minister may, before making a recommendation, take into account any circumstance that the Minister considers relevant. However, the Minister may only make a recommendation\n(a) if\n(i) an international organization, body, association or coalition or a grouping of states (such as the Financial Action Task Force) of which Canada is a member has called on its members to take measures in relation to a foreign state, foreign entity or entity referred to in paragraph 5(e.1) on the ground that the state’s or entity’s anti-money laundering or anti-terrorist financing measures are ineffective or insufficient, and\n(ii) there is a risk that money laundering activities or terrorist financing activities may be carried out in that foreign state or by means of that foreign entity or entity referred to in paragraph 5(e.1);\n(b) if the anti-money laundering or anti-terrorist financing measures that a foreign state, a foreign entity or an entity referred to in paragraph 5(e.1) has implemented are ineffective or insufficient, the risk of money laundering activities or terrorist financing activities being carried out in that foreign state or by means of that foreign entity or entity referred to in paragraph 5(e.1) is significant and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system; or\n(c) if the risk of sanctions evasion being facilitated by or in that foreign state or by means of that foreign entity or entity referred to in paragraph 5(e.1) is significant and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system.",
+    "history": "2010, c. 12, s. 1869; 2017, c. 20, s. 425; 2024, c. 15, s. 284",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.49.html"
+  },
+  {
+    "id": "P-24.501-s11.5",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.5",
+    "marginal_note": "Review",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Limitation and Prohibition of Financial Transactions",
+    "text": "11.5\n(1) The Minister shall, at least every three years after the making of a regulation under this Part, review that regulation to determine whether it is advisable, in the Minister’s opinion, that it be amended or repealed.\n(2) [Relevant circumstances] In reviewing a regulation, the Minister may take into account any circumstance that the Minister considers relevant.",
+    "history": "2010, c. 12, s. 1869",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.5.html"
+  },
+  {
+    "id": "P-24.501-s11.6",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.6",
+    "marginal_note": "Foreign branches",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Limitation and Prohibition of Financial Transactions",
+    "text": "11.6 Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of subsection 2(1) of the Insurance Companies Act, shall ensure that its foreign branches comply with any regulation made under subsection 11.49(1) to the extent it is permitted by, and does not conflict with, the laws of the foreign state in which the branch is located.",
+    "history": "2010, c. 12, s. 1869; 2014, c. 20, s. 270; 2017, c. 20, s. 426",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.6.html"
+  },
+  {
+    "id": "P-24.501-s11.7",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.7",
+    "marginal_note": "Ministerial permit",
+    "part": "PART 1.1 - Protection of Canada’s Financial System",
+    "division": "",
+    "heading": "Limitation and Prohibition of Financial Transactions",
+    "text": "11.7\n(1) The Governor in Council may, by order, authorize the Minister to issue to any person or entity referred to in section 5 a permit to enter into, undertake or facilitate a financial transaction or class of financial transactions, specified by the Minister, that is otherwise limited or prohibited by regulation.\n(2) [Terms and conditions] A permit may be subject to any terms and conditions that the Minister considers appropriate.\n(3) [Amendment, etc.] The Minister may amend, suspend, revoke or reinstate a permit.",
+    "history": "2010, c. 12, s. 1869",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.7.html"
+  },
+  {
+    "id": "P-24.501-s11.8",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "11.8",
+    "marginal_note": "Definition of officer",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "11.8 In this Part, officer has the same meaning as in subsection 2(1) of the Customs Act.",
+    "history": "2014, c. 20, s. 271",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 11.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-11.8.html"
+  },
+  {
+    "id": "P-24.501-s12",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "12",
+    "marginal_note": "Currency and monetary instruments",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Reporting",
+    "text": "12\n(1) Every person or entity referred to in subsection (3) shall report to an officer, in accordance with the regulations, the importation or exportation of currency or monetary instruments of a value equal to or greater than the prescribed amount.\n(2) [Limitation] A person or entity is not required to make a report under subsection (1) in respect of an activity if the prescribed conditions are met in respect of the person, entity or activity, and if the person or entity satisfies an officer that those conditions have been met.\n(3) [Who must report] Currency or monetary instruments shall be reported under subsection (1)\n(a) in the case of currency or monetary instruments in the actual possession of a person arriving in or departing from Canada, or that form part of their baggage if they and their baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;\n(b) in the case of currency or monetary instruments imported into Canada by courier or as mail, by the exporter of the currency or monetary instruments or, on receiving notice under subsection 14(2), by the importer;\n(c) in the case of currency or monetary instruments exported from Canada by courier or as mail, by the exporter of the currency or monetary instruments;\n(d) in the case of currency or monetary instruments, other than those referred to in paragraph (a) or imported or exported as mail, that are on board a conveyance arriving in or departing from Canada, by the person in charge of the conveyance; and\n(e) in any other case, by the person on whose behalf the currency or monetary instruments are imported or exported.\n(4) [Duty to answer and comply] Every person arriving in or departing from Canada shall\n(a) answer truthfully any questions asked by the officer in the performance of the officer’s duties and functions under this Part; and\n(b) if the person is arriving in or departing from Canada with any currency or monetary instruments in respect of which a report is made, on request of an officer, present the currency or monetary instruments that they are carrying or transporting, unload any conveyance or part of a conveyance or baggage and open or unpack any package or container that the officer wishes to examine.\n(5) [Sending reports to Centre] The Canada Border Services Agency shall send the reports they receive under subsection (1) to the Centre. It shall also create an electronic version of the information contained in each report, in the format specified by the Centre, and send it to the Centre by the electronic means specified by the Centre.",
+    "history": "2000, c. 17, s. 12; 2001, c. 41, s. 54; 2006, c. 12, s. 12(F); 2014, c. 20, s. 272",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-12.html"
+  },
+  {
+    "id": "P-24.501-s13",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "13",
+    "marginal_note": "",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Reporting",
+    "text": "13 [Repealed, 2018, c. 27, s. 174]",
+    "history": "",
+    "last_amended": "2018-12-13",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-13.html"
+  },
+  {
+    "id": "P-24.501-s14",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "14",
+    "marginal_note": "Temporary retention",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Retention",
+    "text": "14\n(1) Subject to subsections (2) to (5), if a person or an entity indicates to an officer that they have currency or monetary instruments to report under subsection 12(1) but the report has not yet been completed, the officer may, after giving notice in the prescribed manner to the person or entity, retain the currency or monetary instruments for the prescribed period.\n(2) [Importation or exportation by courier or as mail] In the case of currency or monetary instruments imported or exported by courier or as mail, the officer shall, within the prescribed period, give the notice to the exporter if the exporter’s address is known, or, if the exporter’s address is not known, to the importer.\n(3) [Limitation] Currency or monetary instruments may no longer be retained under subsection (1) if the officer is satisfied that the currency or monetary instruments have been reported under subsection 12(1).\n(4) [Content of notice] The notice referred to in subsection (1) must state\n(a) the period for which the currency or monetary instruments may be retained;\n(b) that if, within that period, the currency or monetary instruments are reported under subsection 12(1), they may no longer be retained; and\n(c) that currency or monetary instruments retained at the end of that period are forfeited to Her Majesty in right of Canada at that time.\n(5) [Forfeiture and report to Centre] Currency or monetary instruments that are retained by an officer under subsection (1) are forfeited to Her Majesty in right of Canada at the end of the period referred to in that subsection, and the officer shall send any incomplete report in respect of the forfeited currency or monetary instruments made under subsection 12(1) to the Centre.",
+    "history": "2000, c. 17, s. 14; 2018, c. 27, s. 175",
+    "last_amended": "2018-12-13",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-14.html"
+  },
+  {
+    "id": "P-24.501-s15",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "15",
+    "marginal_note": "Search of the person",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Searches",
+    "text": "15\n(1) An officer may search\n(a) any person who has arrived in Canada, within a reasonable time after their arrival in Canada,\n(b) any person who is about to leave Canada, at any time before their departure, or\n(c) any person who has had access to an area designated for use by persons about to leave Canada and who leaves the area but does not leave Canada, within a reasonable time after they leave the area,\nif the officer suspects on reasonable grounds that the person has secreted on or about their person currency or monetary instruments that are of a value equal to or greater than the amount prescribed for the purpose of subsection 12(1) and that have not been reported in accordance with that subsection.\n(2) [Person taken before senior officer] An officer who is about to search a person under this section shall, on the person’s request, without delay take the person before the senior officer at the place where the search is to take place.\n(3) [Discharge or search] A senior officer before whom a person is taken under subsection (2) shall, if the senior officer believes there are no reasonable grounds for suspicion under subsection (1), discharge the person or, if the senior officer believes otherwise, direct that the person be searched.\n(4) [Search by same sex] No person shall be searched under this section by a person who is not of the same sex, and if there is no officer of the same sex at the place where the search is to take place, an officer may authorize any suitable person of the same sex to perform the search.",
+    "history": "2000, c. 17, s. 15; 2001, c. 41, s. 55",
+    "last_amended": "2003-01-06",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-15.html"
+  },
+  {
+    "id": "P-24.501-s16",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "16",
+    "marginal_note": "Search of conveyance",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Searches",
+    "text": "16\n(1) An officer may, in order to determine whether there are, on or about a conveyance, currency or monetary instruments of a value equal to or greater than the amount prescribed for the purpose of subsection 12(1) and that have not been reported in accordance with that subsection, stop, board and search the conveyance, examine anything in or on it and open or cause to be opened any package or container in or on it and direct that the conveyance be moved to a customs office or other suitable place for the search, examination or opening.\n(2) [Search of baggage] An officer may, in order to determine whether there are, in baggage, currency or monetary instruments that are of a value equal to or greater than the amount prescribed for the purpose of subsection 12(1) and that have not been reported in accordance with that subsection, search the baggage, examine anything in it and open or cause to be opened any package or container in it and direct that the baggage be moved to a customs office or other suitable place for the search, examination or opening.",
+    "history": "2000, c. 17, s. 16; 2001, c. 41, s. 56; 2006, c. 12, s. 13",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-16.html"
+  },
+  {
+    "id": "P-24.501-s17",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "17",
+    "marginal_note": "Examination and opening of mail",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Searches",
+    "text": "17\n(1) An officer may examine any mail that is being imported or exported and open or cause to be opened any such mail that the officer suspects on reasonable grounds contains currency or monetary instruments of a value equal to or greater than the amount prescribed for the purpose of subsection 12(1).\n(2) and (3) [Repealed, 2017, c. 7, s. 53]",
+    "history": "2000, c. 17, s. 17; 2001, c. 41, s. 57; 2017, c. 7, s. 53",
+    "last_amended": "2017-05-18",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-17.html"
+  },
+  {
+    "id": "P-24.501-s18",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "18",
+    "marginal_note": "Seizure and forfeiture",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Seizures",
+    "text": "18\n(1) If an officer believes on reasonable grounds that subsection 12(1) has been contravened, the officer may seize as forfeit the currency or monetary instruments.\n(2) [Return of seized currency or monetary instruments] The officer shall, on payment of a penalty in the prescribed amount, return the seized currency or monetary instruments to the individual from whom they were seized or to the lawful owner unless the officer has reasonable grounds to suspect that the currency or monetary instruments are proceeds of crime within the meaning of subsection 462.3(1) of the Criminal Code or funds for use in the financing of terrorist activities.\n(3) [Notice of seizure] An officer who seizes currency or monetary instruments under subsection (1) shall\n(a) if they were not imported or exported as mail, give the person from whom they were seized written notice of the seizure and of the right to review and appeal set out in sections 25 and 30;\n(b) if they were imported or exported as mail and the address of the exporter is known, give the exporter written notice of the seizure and of the right to review and appeal set out in sections 25 and 30; and\n(c) take the measures that are reasonable in the circumstances to give notice of the seizure to any person whom the officer believes on reasonable grounds is entitled to make an application under section 32 in respect of the currency or monetary instruments.\n(4) [Service of notice] The service of a notice under paragraph (3)(b) is sufficient if it is sent by registered mail addressed to the exporter.",
+    "history": "2000, c. 17, s. 18; 2001, c. 32, s. 71, c. 41, ss. 58, 134",
+    "last_amended": "2003-01-06",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-18.html"
+  },
+  {
+    "id": "P-24.501-s19",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "19",
+    "marginal_note": "Power to call in aid",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Seizures",
+    "text": "19 An officer may call on other persons to assist the officer in exercising any power of search, seizure or retention that the officer is authorized under this Part to exercise, and any person so called on is authorized to exercise the power.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-19.html"
+  },
+  {
+    "id": "P-24.501-s19.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "19.1",
+    "marginal_note": "Recording of reasons for decision",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Seizures",
+    "text": "19.1 If an officer decides to exercise powers under subsection 18(1), the officer shall record in writing reasons for the decision.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 19.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-19.1.html"
+  },
+  {
+    "id": "P-24.501-s20",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "20",
+    "marginal_note": "Report to President and the Centre",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Seizures",
+    "text": "20 If the currency or monetary instruments have been seized under section 18, the officer who seized them shall without delay report the circumstances of the seizure to the President and to the Centre.",
+    "history": "2000, c. 17, s. 20; 2005, c. 38, s. 127",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-20.html"
+  },
+  {
+    "id": "P-24.501-s21",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "21",
+    "marginal_note": "Mail to be made available to an officer",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Exported Mail",
+    "text": "21\n(1) On request of an officer, any mail that is being sent from a place in Canada to a place in a foreign country and that contains or is suspected to contain currency or monetary instruments that are of a value equal to or greater than the amount prescribed for the purpose of subsection 12(1) shall be submitted by the Canada Post Corporation to an officer.\n(2) [Mail in the course of post] All mail that is submitted to an officer under this section remains, for the purposes of the Canada Post Corporation Act, in the course of post unless it is retained or seized under this Part.\n(3) [Notice of retention or seizure] If mail is retained or seized under this Part, notice of the retention or seizure shall be given in writing to the Canada Post Corporation within 60 days after the retention or seizure unless the mail has, before the expiry of that period, been returned to the Corporation.\n(4) [Mail subject to customs laws] An officer shall deal with all mail submitted to the officer under this section in accordance with the laws relating to customs and this Part and, subject to those laws and this Part, shall return it to the Canada Post Corporation.\n(5) [Non-mailable matter] Any non-mailable matter found by an officer in mail made available to the officer under this section shall be dealt with in accordance with the regulations made under the Canada Post Corporation Act.",
+    "history": "2000, c. 17, s. 21; 2001, c. 41, s. 59",
+    "last_amended": "2003-01-06",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-21.html"
+  },
+  {
+    "id": "P-24.501-s22",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "22",
+    "marginal_note": "When forfeiture under s. 14(5)",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Transfer to the Minister of Public Works and Government Services",
+    "text": "22\n(1) An officer who retains currency or monetary instruments forfeited under subsection 14(5) shall send the currency or monetary instruments to the Minister of Public Works and Government Services.\n(2) [When seizure or payment of a penalty] An officer who seizes currency or monetary instruments or is paid a penalty under subsection 18(2) shall send the currency or monetary instruments or the penalty, as the case may be, to the Minister of Public Works and Government Services.",
+    "history": "2000, c. 17, s. 22; 2001, c. 41, s. 60",
+    "last_amended": "2003-01-06",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-22.html"
+  },
+  {
+    "id": "P-24.501-s23",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "23",
+    "marginal_note": "Time of forfeiture",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Forfeiture",
+    "text": "23 Subject to subsection 18(2) and sections 25 to 31, currency or monetary instruments seized as forfeit under subsection 18(1) are forfeited to Her Majesty in right of Canada from the time of the contravention of subsection 12(1) in respect of which they were seized, and no act or proceeding after the forfeiture is necessary to effect the forfeiture.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-23.html"
+  },
+  {
+    "id": "P-24.501-s24",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "24",
+    "marginal_note": "Review of forfeiture",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "24 The forfeiture of currency or monetary instruments seized under this Part is final and is not subject to review or to be set aside or otherwise dealt with except to the extent and in the manner provided by sections 24.1 and 25.",
+    "history": "2000, c. 17, s. 24; 2006, c. 12, s. 14",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-24.html"
+  },
+  {
+    "id": "P-24.501-s24.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "24.1",
+    "marginal_note": "Corrective measures",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "24.1\n(1) The Minister, or any officer delegated by the President for the purposes of this section, may, within 90 days after a seizure made under subsection 18(1) or an assessment of a penalty referred to in subsection 18(2),\n(a) cancel the seizure, or cancel or refund the penalty, if the Minister is satisfied that there was no contravention; or\n(b) reduce the penalty or refund the excess amount of the penalty collected if there was a contravention but the Minister considers that there was an error with respect to the penalty assessed or collected, and that the penalty should be reduced.\n(2) [Interest] If an amount is refunded to a person or entity under paragraph (1)(a), the person or entity shall be given interest on that amount at the prescribed rate for the period beginning on the day after the day on which the amount was paid by that person or entity and ending on the day on which it was refunded.",
+    "history": "2006, c. 12, s. 14; 2014, c. 20, s. 273",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 24.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-24.1.html"
+  },
+  {
+    "id": "P-24.501-s25",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "25",
+    "marginal_note": "Request for Minister’s decision",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "25 A person from whom currency or monetary instruments were seized under section 18, or the lawful owner of the currency or monetary instruments, may, within 90 days after the date of the seizure, request a decision of the Minister as to whether subsection 12(1) was contravened, by giving notice to the Minister in writing or by any other means satisfactory to the Minister.",
+    "history": "2000, c. 17, s. 25; 2001, c. 41, s. 61; 2014, c. 20, s. 274",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-25.html"
+  },
+  {
+    "id": "P-24.501-s25.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "25.1",
+    "marginal_note": "Extension of time by Minister",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "25.1\n(1) If no request for a decision of the Minister is made under section 25 within the period provided in that section, the person or lawful owner referred to in that section may apply to the Minister in writing or by any other means satisfactory to the Minister for an extension of the time for making the request.\n(2) [Reasons] An application shall set out the reasons why the request was not made on time.\n(3) [Burden of proof] The burden of proof that an application has been made under subsection (1) lies on the person or lawful owner claiming to have made it.\n(4) [Notice of decision] The Minister shall, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.\n(5) [Conditions for granting application] The application is not to be granted unless\n(a) it is made within one year after the end of the period provided in section 25; and\n(b) the applicant demonstrates that\n(i) within the period provided in section 25, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2014, c. 20, s. 274",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 25.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-25.1.html"
+  },
+  {
+    "id": "P-24.501-s25.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "25.2",
+    "marginal_note": "Extension of time by Federal Court",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "25.2\n(1) The person or lawful owner referred to in section 25 may apply to the Federal Court to have their application under section 25.1 granted\n(a) within the period of 90 days after the Minister dismisses that application, if it is dismissed; or\n(b) after 90 days have expired after that application was made, if the Minister has not notified the person or lawful owner of a decision made in respect of it.\n(2) [Application process] The application shall be made by filing in the Federal Court a copy of the application made under section 25.1, and any notice given in respect of it. The applicant shall notify the Minister that they have filed the application immediately after having filed it.\n(3) [Powers of the Court] The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request made under section 25 be deemed to have been made on the date the order was made.\n(4) [Conditions for granting application] The application is not to be granted unless\n(a) the application under subsection 25.1(1) was made within one year after the end of the period provided in section 25; and\n(b) the person or lawful owner making the application demonstrates that\n(i) within the period provided in section 25, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2014, c. 20, s. 274",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 25.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-25.2.html"
+  },
+  {
+    "id": "P-24.501-s26",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "26",
+    "marginal_note": "Notice of President",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "26\n(1) If a decision of the Minister is requested under section 25, the President shall without delay serve on the person who requested it written notice of the circumstances of the seizure in respect of which the decision is requested.\n(2) [Evidence] The person on whom a notice is served under subsection (1) may, within 30 days after the notice is served, furnish any evidence in the matter that they desire to furnish.",
+    "history": "2000, c. 17, s. 26; 2005, c. 38, s. 127",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-26.html"
+  },
+  {
+    "id": "P-24.501-s27",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "27",
+    "marginal_note": "Decision of the Minister",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "27\n(1) Within 90 days after the expiry of the period referred to in subsection 26(2), the Minister shall decide whether subsection 12(1) was contravened.\n(2) [Deferral of decision] If charges are laid with respect to a money laundering offence or a terrorist activity financing offence in respect of the currency or monetary instruments seized, the Minister may defer making a decision but shall make it in any case no later than 30 days after the conclusion of all court proceedings in respect of those charges.\n(3) [Notice of decision] The Minister shall, without delay after making a decision, serve on the person who requested it a written notice of the decision together with the reasons for it.",
+    "history": "2000, c. 17, s. 27; 2001, c. 41, s. 62",
+    "last_amended": "2003-01-06",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-27.html"
+  },
+  {
+    "id": "P-24.501-s28",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "28",
+    "marginal_note": "If there is no contravention",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "28 If the Minister decides that subsection 12(1) was not contravened, the Minister of Public Works and Government Services shall, on being informed of the Minister’s decision, return the penalty that was paid, or the currency or monetary instruments or an amount of money equal to their value at the time of the seizure, as the case may be.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-28.html"
+  },
+  {
+    "id": "P-24.501-s29",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "29",
+    "marginal_note": "If there is a contravention",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "29\n(1) If the Minister decides that subsection 12(1) was contravened, the Minister may, subject to the terms and conditions that the Minister may determine,\n(a) decide that the currency or monetary instruments or, subject to subsection (2), an amount of money equal to their value on the day the Minister of Public Works and Government Services is informed of the decision, be returned, on payment of a penalty in the prescribed amount or without penalty;\n(b) decide that any penalty or portion of any penalty that was paid under subsection 18(2) be remitted; or\n(c) subject to any order made under section 33 or 34, confirm that the currency or monetary instruments are forfeited to Her Majesty in right of Canada.\nThe Minister of Public Works and Government Services shall give effect to a decision of the Minister under paragraph (a) or (b) on being informed of it.\n(2) [Limit on amount paid] The total amount paid under paragraph (1)(a) shall, if the currency or monetary instruments were sold or otherwise disposed of under the Seized Property Management Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the currency or monetary instruments.",
+    "history": "2000, c. 17, s. 29; 2006, c. 12, s. 15; 2019, c. 29, s. 124(F)",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-29.html"
+  },
+  {
+    "id": "P-24.501-s30",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "30",
+    "marginal_note": "Appeal to Federal Court",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "30\n(1) A person who makes a request under section 25 for a decision of the Minister may, within 90 days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which the person is the plaintiff and the Minister is the defendant.\n(2) [Ordinary action] The Federal Courts Act and the rules made under that Act that apply to ordinary actions apply to actions instituted under subsection (1) except as varied by special rules made in respect of such actions.\n(3) [Delivery after final order] The Minister of Public Works and Government Services shall give effect to the decision of the Court on being informed of it.\n(4) [Limit on amount paid] If the currency or monetary instruments were sold or otherwise disposed of under the Seized Property Management Act, the total amount that can be paid under subsection (3) shall not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the currency or monetary instruments.",
+    "history": "2000, c. 17, s. 30; 2001, c. 41, s. 139; 2002, c. 8, s. 161; 2006, c. 12, s. 16; 2017, c. 20, s. 427; 2019, c. 29, s. 125(F)",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-30.html"
+  },
+  {
+    "id": "P-24.501-s31",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "31",
+    "marginal_note": "Service of notices",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "31 The service of the President’s notice under section 26 or the notice of the Minister’s decision under section 27 is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at their latest known address.",
+    "history": "2000, c. 17, s. 31; 2005, c. 38, s. 127",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-31.html"
+  },
+  {
+    "id": "P-24.501-s32",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "32",
+    "marginal_note": "Interest as owner",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "32\n(1) If currency or monetary instruments have been seized as forfeit under this Part, any person or entity, other than the person or entity in whose possession the currency or monetary instruments were when seized, who claims in respect of the currency or monetary instruments an interest as owner or, in Quebec, a right as owner or trustee may, within 90 days after the seizure, apply by notice in writing to the court for an order under section 33.\n(2) [Date of hearing] A judge of the court to which an application is made under this section shall fix a day, not less than 30 days after the date of the filing of the application, for the hearing.\n(3) [Notice to President] The applicant shall serve notice of the application and of the hearing on the President, or an officer delegated by the President for the purpose of this section, not later than 15 days after a day is fixed under subsection (2) for the hearing of the application.\n(4) [Service of notice] The service of a notice under subsection (3) is sufficient if it is sent by registered mail addressed to the President.\n(5) [Definition of court] In this section and sections 33 and 34, court means\n(a) in the Province of Ontario, the Superior Court of Justice;\n(b) in the Province of Quebec, the Superior Court;\n(c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court;\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench;\n(e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and\n(f) in Nunavut, the Nunavut Court of Justice.",
+    "history": "2000, c. 17, s. 32; 2001, c. 41, s. 63; 2005, c. 38, s. 127; 2006, c. 12, s. 17; 2015, c. 3, s. 148",
+    "last_amended": "2015-02-26",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-32.html"
+  },
+  {
+    "id": "P-24.501-s33",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "33",
+    "marginal_note": "Order",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "33 If, on the hearing of an application made under subsection 32(1), the court is satisfied\n(a) that the applicant acquired the interest or right in good faith before the contravention in respect of which the seizure was made,\n(b) that the applicant is innocent of any complicity in the contravention of subsection 12(1) that resulted in the seizure and of any collusion in relation to that contravention, and\n(c) that the applicant exercised all reasonable care to ensure that any person permitted to obtain possession of the currency or monetary instruments seized would report them in accordance with subsection 12(1),\nthe applicant is entitled to an order declaring that their interest or right is not affected by the seizure and declaring the nature and extent of their interest or right at the time of the contravention.",
+    "history": "2000, c. 17, s. 33; 2006, c. 12, s. 18",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-33.html"
+  },
+  {
+    "id": "P-24.501-s34",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "34",
+    "marginal_note": "Appeal",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "34\n(1) A person or entity that makes an application under section 32 or Her Majesty in right of Canada may appeal to the court of appeal from an order made under section 33 and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.\n(2) [Definition of court of appeal] In this section, court of appeal means, in the province in which an order referred to in subsection (1) is made, the court of appeal for that province as defined in section 2 of the Criminal Code.",
+    "history": "2000, c. 17, s. 34; 2006, c. 12, s. 19(E)",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-34.html"
+  },
+  {
+    "id": "P-24.501-s35",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "35",
+    "marginal_note": "Delivery after final order",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "35\n(1) The Minister of Public Works and Government Services shall, after the forfeiture of currency or monetary instruments has become final and on being informed by the President that a person or entity has obtained a final order under section 33 or 34 in respect of the currency or monetary instruments, give to the person or entity\n(a) the currency or monetary instruments; or\n(b) an amount calculated on the basis of the interest of the applicant in the currency or monetary instruments at the time of the contravention in respect of which they were seized, as declared in the order.\n(2) [Limit on amount paid] The total amount paid under paragraph (1)(b) shall, if the currency or monetary instruments were sold or otherwise disposed of under the Seized Property Management Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the currency or monetary instruments.",
+    "history": "2000, c. 17, s. 35; 2005, c. 38, s. 127; 2006, c. 12, s. 20; 2019, c. 29, s. 126(F)",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-35.html"
+  },
+  {
+    "id": "P-24.501-s36",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "36",
+    "marginal_note": "Prohibition",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "36\n(1) Subject to this section and subsection 12(1) of the Privacy Act, no official shall disclose the following:\n(a) information set out in a report made under subsection 12(1), whether or not it is completed;\n(b) any other information obtained for the purposes of this Part; or\n(c) information prepared from information referred to in paragraph (a) or (b).\n(1.1) [Use of information] An officer may use information referred to in subsection (1) if the officer has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act.\n(2) [Disclosure of information to a police force] An officer who has reasonable grounds to suspect that information referred to in subsection (1) would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence may disclose the information to the appropriate police force.\n(3) [Disclosure of information to the Centre] An officer may disclose to the Centre information referred to in subsection (1) if the officer has reasonable grounds to suspect that it would be of assistance to the Centre in the detection, prevention or deterrence of money laundering or of the financing of terrorist activities.\n(3.01) [Disclosure of information to Canada Revenue Agency] An officer may disclose to the Canada Revenue Agency information referred to in subsection (1) about the circumstances of a seizure under subsection 18(1) if the officer has reasonable grounds to suspect that the currency or monetary instruments seized\n(a) are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or funds for use in the financing of terrorist activities; and\n(b) relate to a registered charity as defined in subsection 248(1) of the Income Tax Act, to an entity that has applied for registration as such a registered charity, or to a person or any other entity that solicits charitable financial donations from the public.\n(3.1) [Recording of reasons for decision] If an officer decides to disclose information under any of subsections (2) to (3.01), the officer shall record in writing the reasons for the decision.\n(4) [Powers, duties and functions] An official may disclose information referred to in subsection (1) for the purpose of exercising powers or performing duties and functions under this Part.\n(5) [Immunity from compulsory processes] Subject to section 36 of the Access to Information Act and sections 34 and 37 of the Privacy Act, an official is required to comply with a subpoena, an order for production of documents, a summons or any other compulsory process only if it is issued in the course of\n(a) criminal proceedings under an Act of Parliament that have been commenced by the laying of an information or the preferring of an indictment; or\n(b) any legal proceedings that relate to the administration or enforcement of this Part.\n(6) [Definition of official] In this section and section 37, official means a person who obtained or who has or had access to information referred to in subsection (1) in the course of exercising powers or performing duties and functions under this Part.",
+    "history": "2000, c. 17, s. 36; 2001, c. 41, s. 64; 2006, c. 12, s. 22; 2014, c. 20, s. 275",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-36.html"
+  },
+  {
+    "id": "P-24.501-s37",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "37",
+    "marginal_note": "Use of information",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "37 No official shall use information referred to in subsection 36(1) for any purpose other than exercising powers or performing duties and functions under this Part.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-37.html"
+  },
+  {
+    "id": "P-24.501-s38",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "38",
+    "marginal_note": "Agreements with foreign states",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Agreements for Exchange of Information",
+    "text": "38\n(1) The Minister, with the consent of the Minister designated for the purpose of section 42, may enter into an agreement or arrangement in writing with the government of a foreign state, or an institution or agency of that state, that has reporting requirements similar to those set out in this Part, whereby\n(a) information set out in reports made under subsection 12(1) in respect of currency or monetary instruments imported into Canada from that state will be provided to a department, institution or agency of that state that has powers and duties similar to those of the Canada Border Services Agency in respect of the reporting of currency or monetary instruments; and\n(b) information contained in reports in respect of currency or monetary instruments imported into that state from Canada will be provided to the Canada Border Services Agency.\n(2) [Information sent under an agreement] When an agreement or arrangement referred to in subsection (1) is in effect with a foreign state or an institution or agency of that state and a person fulfils the reporting requirements of that state in respect of currency or monetary instruments that are imported into that state from Canada, the person is deemed to have fulfilled the requirements set out in section 12 in respect of the exportation of the currency or monetary instruments.\n(3) [Information received by the Centre] The information received under an agreement or arrangement referred to in subsection (1) shall be sent to the Centre and, for the purposes of any provision of this Act dealing with the confidentiality of information or the collection or use of information by the Centre, is deemed to be information set out in a report made under section 12.",
+    "history": "2000, c. 17, s. 38; 2005, c. 38, ss. 125, 139",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-38.html"
+  },
+  {
+    "id": "P-24.501-s38.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "38.1",
+    "marginal_note": "Agreements with foreign states",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Agreements for Exchange of Information",
+    "text": "38.1 The Minister, with the consent of the Minister designated for the purpose of section 42, may enter into an agreement or arrangement in writing with the government of a foreign state, or an institution or agency of that state, that has powers and duties similar to those of the Canada Border Services Agency, whereby the Canada Border Services Agency may, if it has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, provide information set out in a report made under section 20 to that government, institution or agency.",
+    "history": "2006, c. 12, s. 23",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 38.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-38.1.html"
+  },
+  {
+    "id": "P-24.501-s39",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39",
+    "marginal_note": "Minister’s duties",
+    "part": "PART 2 - Reporting of Currency and Monetary Instruments",
+    "division": "",
+    "heading": "Delegation",
+    "text": "39\n(1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Part.\n(2) [President’s duties] The President may authorize an officer or a class of officers to exercise powers or perform duties of the President under this Part.",
+    "history": "2000, c. 17, s. 39; 2005, c. 38, s. 127",
+    "last_amended": "2005-12-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.html"
+  },
+  {
+    "id": "P-24.501-s39.01",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.01",
+    "marginal_note": "Definitions",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "39.01 The following definitions apply in this Part.\ngoods has the same meaning as in subsection 2(1) of the Customs Act. (marchandises)\nofficer has the same meaning as in subsection 2(1) of the Customs Act. (agent)",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.01.html"
+  },
+  {
+    "id": "P-24.501-s39.02",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.02",
+    "marginal_note": "Reporting",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Reporting",
+    "text": "39.02\n(1) Every person or entity referred to in subsection (3) that reports the importation or exportation of goods under section 12 or 95 of the Customs Act shall declare to an officer, in accordance with the regulations,\n(a) whether the goods are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are goods relating to money laundering, to the financing of terrorist activities or to sanctions evasion; and\n(b) that the goods are actually being imported or exported, as the case may be.\n(2) [Limitation] A person or entity is not required to make a declaration under subsection (1) if the prescribed conditions are met in respect of the person, entity, importation or exportation, and if the person or entity satisfies an officer that those conditions have been met.\n(3) [Who must report] Goods shall be declared under subsection (1)\n(a) in the case of goods in the actual possession of a person arriving in or departing from Canada, or that form part of their baggage if they and their baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;\n(b) in the case of goods imported into Canada by courier or as mail, by the exporter of the goods or, on receiving notice under subsection 39.03(2), by the importer;\n(c) in the case of goods exported from Canada by courier or as mail, by the exporter of the goods;\n(d) in the case of goods, other than those referred to in paragraph (a) or imported or exported as mail, that are on board a conveyance arriving in or departing from Canada, by the person in charge of the conveyance; and\n(e) in any other case, by the person or entity on whose behalf the goods are imported or exported.\n(4) [Payment for goods] A declaration referred to in subsection (1) must be made in respect of any financial transaction purporting to pay for goods being imported or exported in respect of which such declaration is required under that subsection.\n(5) [Duty to answer] Every person or entity referred to in subsection (3) that reports the importation or exportation of goods shall answer any questions asked by an officer in the exercise of their powers and the performance of their duties and functions under this Part.\n(6) [Records] Any person or entity that imports or exports goods or that causes or arranges for goods to be imported or exported — for sale or for any industrial, occupational, commercial, institutional or other like use, or any other use that may be prescribed — or that produces, supplies, distributes or consumes those goods for such a purpose shall keep at the person or entity’s place of business in Canada, or at any other place that the Minister may designate, any records in respect of the goods in any manner and for any period of time that may be prescribed. The person or entity shall, if an officer so requests, make the records available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of them.\n(7) [Customs Act] Subsection 40(2) and sections 42 and 43 of the Customs Act apply, with any modifications that the circumstances require, to a person or entity that is required to keep records under subsection (6).\n(8) [Obligation to provide accurate information] Any information provided to an officer in the administration or enforcement of this Part shall be true, accurate and complete.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.02.html"
+  },
+  {
+    "id": "P-24.501-s39.03",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.03",
+    "marginal_note": "Temporary retention",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Retention",
+    "text": "39.03\n(1) Subject to subsections (2) to (5), if a person or an entity indicates to an officer that they have goods to declare under section 39.02 but the declaration has not yet been completed, the officer may, after giving notice in the prescribed manner to the person or entity, retain the goods for the prescribed period.\n(2) [Importation or exportation by courier or as mail] In the case of goods imported or exported by courier or as mail, the officer shall, within the prescribed period, give the notice to the exporter if the exporter’s address is known, or, if the exporter’s address is not known, to the importer.\n(3) [Limitation] Goods may no longer be retained under subsection (1) if the officer is satisfied that the goods have been the subject of a declaration under section 39.02.\n(4) [Content of notice] The notice referred to in subsection (1) must state\n(a) the period for which the goods may be retained;\n(b) that if, within that period, the goods are declared under section 39.02, they may no longer be retained; and\n(c) that goods retained at the end of that period are forfeited to His Majesty in right of Canada at that time.\n(5) [Forfeiture] Goods that are retained by an officer under subsection (1) are forfeited to His Majesty in right of Canada at the end of the period referred to in that subsection.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.03.html"
+  },
+  {
+    "id": "P-24.501-s39.04",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.04",
+    "marginal_note": "Search of person",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Searches",
+    "text": "39.04\n(1) If an officer suspects on reasonable grounds that they have secreted on or about their person goods that have not been declared in accordance with section 39.02 or that are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are goods relating to money laundering, to the financing of terrorist activities or to sanctions evasion, the officer may search\n(a) any person who has arrived in Canada, within a reasonable time after their arrival in Canada;\n(b) any person who is about to leave Canada, at any time before their departure; or\n(c) any person who has had access to an area designated for use by persons about to leave Canada and who leaves the area but does not leave Canada, within a reasonable time after they leave the area.\n(2) [Person taken before senior officer] An officer who is about to search a person under this section shall, on the person’s request, without delay take the person before the senior officer at the place where the search is to take place.\n(3) [Discharge or search] A senior officer before whom a person is taken under subsection (2) shall, if the senior officer believes there are no reasonable grounds for suspicion under subsection (1), discharge the person or, if the senior officer believes otherwise, direct that the person be searched.\n(4) [Search by same sex] No person shall be searched under this section by a person who is not of the same sex, and if there is no officer of the same sex at the place where the search is to take place, an officer may authorize any suitable person of the same sex to perform the search.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.04.html"
+  },
+  {
+    "id": "P-24.501-s39.05",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.05",
+    "marginal_note": "Customs Act",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Searches",
+    "text": "39.05 Paragraphs 99(1)(a) to (c.1), (e) and (f), subsection 99(4) and paragraph 99.1(2)(b) of the Customs Act apply, with any modifications that the circumstances require, to goods that must be declared under section 39.02.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.05.html"
+  },
+  {
+    "id": "P-24.501-s39.06",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.06",
+    "marginal_note": "Seizure and forfeiture",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Seizures",
+    "text": "39.06\n(1) If an officer has reasonable grounds to believe that goods are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are related to money laundering, the financing of terrorist activities or sanctions evasion, the officer may seize as forfeit the goods.\n(2) [Notice of seizure] An officer who seizes goods under subsection (1) shall\n(a) if the goods were not imported or exported as mail, give the person from whom they were seized written notice of the seizure and the right to review and appeal set out in sections 39.14 and 39.21;\n(b) if the goods were imported or exported as mail and the address of the exporter is known, give the exporter written notice of the seizure and the right to review and appeal set out in sections 39.14 and 39.21; and\n(c) take the measures that are reasonable in the circumstances to give notice of the seizure to any person or entity that the officer believes on reasonable grounds is entitled to make an application under section 39.23 in respect of the goods.\n(3) [Service of notice] The service of a notice under paragraph (2)(b) is sufficient if it is sent by registered mail addressed to the exporter.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.06.html"
+  },
+  {
+    "id": "P-24.501-s39.07",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.07",
+    "marginal_note": "Power to call in aid",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Seizures",
+    "text": "39.07 An officer may call on other persons to assist the officer in exercising any power of search, seizure or retention that the officer is authorized under this Part to exercise, and any person so called on is authorized to exercise that power.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.07.html"
+  },
+  {
+    "id": "P-24.501-s39.08",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.08",
+    "marginal_note": "Recording of reasons for decision",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Seizures",
+    "text": "39.08 If an officer decides to exercise powers under subsection 39.06(1), the officer shall record in writing reasons for the decision.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.08.html"
+  },
+  {
+    "id": "P-24.501-s39.09",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.09",
+    "marginal_note": "Report to President",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Seizures",
+    "text": "39.09 If the goods have been seized under section 39.06, the officer who seized them shall without delay report the circumstances of the seizure to the President.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.09",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.09.html"
+  },
+  {
+    "id": "P-24.501-s39.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.1",
+    "marginal_note": "Forfeiture under subsection 39.03(5)",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Transfer to the Minister of Public Works and Government Services",
+    "text": "39.1\n(1) An officer who retains goods forfeited under subsection 39.03(5) shall send the goods to the Minister of Public Works and Government Services.\n(2) [Seizure] An officer who seizes goods shall send the goods to the Minister of Public Works and Government Services.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.1.html"
+  },
+  {
+    "id": "P-24.501-s39.11",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.11",
+    "marginal_note": "Time of forfeiture",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Forfeiture",
+    "text": "39.11 Subject to sections 39.14 to 39.22, goods seized under subsection 39.06(1) are forfeited to His Majesty in right of Canada from the time of the contravention in respect of which they were seized, and no act or proceeding after the forfeiture is necessary to effect the forfeiture.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.11.html"
+  },
+  {
+    "id": "P-24.501-s39.12",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.12",
+    "marginal_note": "Review of forfeiture",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.12 The forfeiture of goods seized under this Part is final and is not subject to review and is not to be set aside or otherwise dealt with, except to the extent and in the manner provided by sections 39.13 and 39.14.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.12.html"
+  },
+  {
+    "id": "P-24.501-s39.13",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.13",
+    "marginal_note": "Corrective measures",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.13 The Minister, or any officer delegated by the President for the purposes of this section, may, within 90 days after a seizure made under subsection 39.06(1), cancel the seizure if the Minister is satisfied that there was no contravention.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.13.html"
+  },
+  {
+    "id": "P-24.501-s39.14",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.14",
+    "marginal_note": "Request for Minister’s decision",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.14 A person or entity from which goods were seized under subsection 39.06(1), or the lawful owner of the goods, may, within 90 days after the date of the seizure, request a decision of the Minister as to whether the goods are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are related to money laundering, to the financing of terrorist activities or to sanctions evasion by giving notice to the Minister in writing or by any other means satisfactory to the Minister.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.14.html"
+  },
+  {
+    "id": "P-24.501-s39.15",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.15",
+    "marginal_note": "Extension of time by Minister",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.15\n(1) If no request is made under section 39.14 within the period provided in that section, the person, entity or lawful owner referred to in that section may apply to the Minister in writing or by any other means satisfactory to the Minister for an extension of the time for making the request.\n(2) [Content] An application shall set out the reasons why the request was not made on time.\n(3) [Burden of proof] The burden of proof that an application has been made under subsection (1) lies on the person, entity or lawful owner claiming to have made it.\n(4) [Notice of decision] The Minister shall, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.\n(5) [Conditions for granting application] The application is not to be granted unless\n(a) it is made within one year after the end of the period provided in section 39.14; and\n(b) the applicant demonstrates that\n(i) within the period provided in section 39.14, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.15.html"
+  },
+  {
+    "id": "P-24.501-s39.16",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.16",
+    "marginal_note": "Extension of time by Federal Court",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.16\n(1) The person, entity or lawful owner referred to in section 39.14 may apply to the Federal Court to have their application under section 39.15 granted\n(a) within the period of 90 days after the Minister dismisses that application, if it is dismissed; or\n(b) after 90 days have expired after that application was made, if the Minister has not notified the person, entity or lawful owner of a decision made in respect of it.\n(2) [Application process] The application shall be made by filing in the Federal Court a copy of the application made under section 39.15, and any notice given in respect of it. The applicant shall notify the Minister that they have filed the application immediately after having filed it.\n(3) [Powers of the Court] The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request made under section 39.14 be deemed to have been made on the date the order was made.\n(4) [Conditions for granting application] The application is not to be granted unless\n(a) the application under section 39.15 was made within one year after the end of the period provided in section 39.14; and\n(b) the applicant demonstrates that\n(i) within the period provided in section 39.14, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision,\n(ii) it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.16.html"
+  },
+  {
+    "id": "P-24.501-s39.17",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.17",
+    "marginal_note": "Notice of President",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.17\n(1) If a request for a decision is a made under section 39.14, the President shall without delay serve on the person, entity or lawful owner who requested it written notice of the circumstances of the seizure in respect of which the decision is requested.\n(2) [Evidence] The person, entity or lawful owner may, within 30 days after the notice is served, furnish any evidence in the matter that they desire to furnish.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.17.html"
+  },
+  {
+    "id": "P-24.501-s39.18",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.18",
+    "marginal_note": "Decision of Minister",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.18\n(1) Within 90 days after the expiry of the period referred to in subsection 39.17(2), the Minister shall decide whether the goods are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are related to money laundering, to the financing of terrorist activities or to sanctions evasion.\n(2) [Deferral of decision] If charges are laid with respect to a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence in respect of the goods seized, the Minister may defer making a decision but shall make it in any case no later than 30 days after the conclusion of all court proceedings in respect of those charges.\n(3) [Notice of decision] The Minister shall, without delay after making a decision, serve on the person, entity or lawful owner who requested it a written notice of the decision together with the reasons for it.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.18.html"
+  },
+  {
+    "id": "P-24.501-s39.19",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.19",
+    "marginal_note": "Return of goods",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.19 If the Minister decides that the goods are not proceeds of crime as defined in subsection 462.3(1) of the Criminal Code and are not related to money laundering, to the financing of terrorist activities or to sanctions evasion, the Minister of Public Works and Government Services shall, on being informed of the Minister’s decision, return the goods or an amount of money equal to their value at the time of the seizure, as the case may be.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.19.html"
+  },
+  {
+    "id": "P-24.501-s39.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.2",
+    "marginal_note": "Confirmation of forfeiture",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.2 If the Minister decides that the goods are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are related to money laundering, to the financing of terrorist activities or to sanctions evasion, the Minister may, subject to the terms and conditions that the Minister may determine, subject to any order made under section 39.24 or 39.25, confirm that the goods are forfeited to His Majesty in right of Canada.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.2.html"
+  },
+  {
+    "id": "P-24.501-s39.21",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.21",
+    "marginal_note": "Appeal to Federal Court",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.21\n(1) A person, entity or lawful owner who makes a request under section 39.14 for a decision of the Minister may, within 90 days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which they are the plaintiff and the Minister is the defendant.\n(2) [Ordinary action] The Federal Courts Act and the rules made under that Act that apply to ordinary actions apply to actions instituted under subsection (1) except as varied by special rules made in respect of such actions.\n(3) [Delivery after final order] The Minister of Public Works and Government Services shall give effect to the decision of the Court on being informed of it.\n(4) [Limit on amount paid] If the goods were sold or otherwise disposed of under the Seized Property Management Act, the total amount that can be paid under subsection (3) shall not exceed the proceeds of the sale or disposition, if any, less any costs incurred by His Majesty in right of Canada in respect of the goods.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.21.html"
+  },
+  {
+    "id": "P-24.501-s39.22",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.22",
+    "marginal_note": "Service of notices",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Review and Appeal",
+    "text": "39.22 The service of the President’s notice under section 39.17 or the notice of the Minister’s decision under section 39.18 is sufficient if it is sent by registered mail addressed to the person or entity on which it is to be served at their latest known address.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.22.html"
+  },
+  {
+    "id": "P-24.501-s39.23",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.23",
+    "marginal_note": "Interest as owner",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "39.23\n(1) If goods have been seized as forfeit under this Part, any person or entity, other than the person or entity in whose possession the goods were when seized, that claims in respect of the goods an interest as owner or, in Quebec, a right as owner or trustee may, within 90 days after the seizure, apply by notice in writing to the court for an order under section 39.24.\n(2) [Date of hearing] A judge of the court to which an application is made under this section shall fix a day, not less than 30 days after the date of the filing of the application, for the hearing.\n(3) [Notice to President] The applicant shall serve notice of the application and of the hearing on the President, or an officer delegated by the President for the purpose of this section, not later than 15 days after a day is fixed under subsection (2) for the hearing of the application.\n(4) [Service of notice] The service of a notice under subsection (3) is sufficient if it is sent by registered mail addressed to the President.\n(5) [Definition of court] In this section and sections 39.24 and 39.25, court means\n(a) in the Province of Ontario, the Superior Court of Justice;\n(b) in the Province of Quebec, the Superior Court;\n(c) in the Provinces of Nova Scotia, British Columbia, Prince Edward Island and Newfoundland and Labrador, in Yukon and in the Northwest Territories, the Supreme Court;\n(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of King’s Bench; and\n(e) in Nunavut, the Nunavut Court of Justice.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.23.html"
+  },
+  {
+    "id": "P-24.501-s39.24",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.24",
+    "marginal_note": "Order",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "39.24 On the hearing of an application made under subsection 39.23(1), the applicant is entitled to an order declaring that their interest or right is not affected by the seizure and declaring the nature and extent of their interest or right at the time of the contravention that resulted in the seizure if the court is satisfied\n(a) that the applicant acquired the interest or right in good faith before the contravention;\n(b) that the applicant is innocent of any complicity in the contravention and of any collusion in relation to it; and\n(c) that the applicant exercised all reasonable care to ensure that any person permitted to obtain possession of the goods seized would declare them in accordance with section 39.02.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.24.html"
+  },
+  {
+    "id": "P-24.501-s39.25",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.25",
+    "marginal_note": "Appeal",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "39.25\n(1) A person or entity that makes an application under section 39.23 or His Majesty in right of Canada may appeal to the court of appeal from an order made under section 39.24 and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.\n(2) [Definition of court of appeal] In this section, court of appeal means, in the province in which an order referred to in subsection (1) is made, the court of appeal for that province as defined in section 2 of the Criminal Code.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.25.html"
+  },
+  {
+    "id": "P-24.501-s39.26",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.26",
+    "marginal_note": "Delivery after final order",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Third Party Claims",
+    "text": "39.26\n(1) The Minister of Public Works and Government Services shall, after the forfeiture of goods has become final and on being informed by the President that a person or entity has obtained a final order under section 39.24 or 39.25 in respect of the goods, give to the person or entity\n(a) the goods; or\n(b) an amount calculated on the basis of the interest of the applicant in the goods at the time of the contravention in respect of which they were seized, as declared in the order.\n(2) [Limit on amount paid] The total amount paid under paragraph (1)(b) shall, if the goods were sold or otherwise disposed of under the Seized Property Management Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by His Majesty in right of Canada in respect of the goods.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.26.html"
+  },
+  {
+    "id": "P-24.501-s39.27",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.27",
+    "marginal_note": "Prohibition",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "39.27\n(1) Subject to this section and subsection 12(1) of the Privacy Act, no official shall disclose the following:\n(a) information set out in a declaration made under section 39.02, whether or not it is completed;\n(b) any other information obtained for the purposes of this Part; or\n(c) information prepared from information referred to in paragraph (a) or (b).\n(2) [Use of information] An officer may use information referred to in subsection (1) if the officer has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act.\n(3) [Disclosure of relevant information] If an officer has reasonable grounds to suspect that information referred to in subsection (1) would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, the officer may disclose the information to\n(a) the appropriate police force;\n(b) the Canada Revenue Agency, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;\n(c) the Agence du revenu du Québec, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes imposed under an Act of Parliament or of the legislature of Quebec administered by the Minister of Revenue of Quebec;\n(d) the Canada Revenue Agency, if the officer also has reasonable grounds to suspect that the information is relevant to determining\n(i) whether a registered charity, as defined in subsection 248(1) of the Income Tax Act, has ceased to comply with the requirements of that Act for its registration as such,\n(ii) whether a person or entity that the officer has reasonable grounds to suspect has applied to be a registered charity, as defined in subsection 248(1) of the Income Tax Act, is eligible to be registered as such, or\n(iii) whether a person or entity that the officer has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act,\n(A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code,\n(B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or\n(C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them;\n(e) the Communications Security Establishment, if the officer also determines that the information is relevant to the foreign intelligence aspect of the Communications Security Establishment’s mandate, referred to in section 16 of the Communications Security Establishment Act;\n(f) the Competition Bureau, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under the Competition Act, the Consumer Packaging and Labelling Act, the Precious Metals Marking Act or the Textile Labelling Act or an attempt to commit such an offence;\n(g) an agency or body that administers the securities legislation of a province, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under that legislation;\n(h) the Minister of Foreign Affairs or a Minister designated under subsection 6(2) of the Special Economic Measures Act, if the officer also determines that the information is relevant to the making, administration or enforcement of an order or regulation referred to in subsection 4(1) of that Act;\n(i) the Minister of Foreign Affairs or a Minister designated under subsection 2.1(2) of the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law), if the officer also determines that the information is relevant to the making, administration or enforcement of an order or regulation referred to in subsection 4(1) of that Act;\n(j) the Department of the Environment, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under an Act administered by the Minister of the Environment or an attempt to commit such an offence; and\n(k) the Department of Fisheries and Oceans, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under an Act administered by the Minister of Fisheries and Oceans or an attempt to commit such an offence.\n(4) [Disclosure — threats to security of Canada] If an officer has reasonable grounds to suspect that information referred to in subsection (1) would be relevant to threats to the security of Canada, the officer may disclose the information to\n(a) the Canadian Security Intelligence Service;\n(b) the appropriate police force, if the officer also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence under Canadian law that the officer has reasonable grounds to suspect arises out of conduct constituting such a threat;\n(c) the Department of National Defence and the Canadian Forces, if the officer also has reasonable grounds to suspect that the information is relevant to the conduct of the Department’s or the Canadian Forces’ investigative activities related to such a threat; and\n(d) the Office of the Superintendent of Financial Institutions, if the officer also has reasonable grounds to suspect that the information is relevant to the exercise of the powers or the performance of the duties and functions of the Superintendent under the Office of the Superintendent of Financial Institutions Act.\n(5) [Disclosure of information to Centre] An officer may disclose to the Centre information referred to in subsection (1) if the officer has reasonable grounds to suspect that it would be of assistance to the Centre in the detection, prevention or deterrence of money laundering, of the financing of terrorist activities or of sanctions evasion.\n(6) [Recording of reasons for decision] If an officer decides to disclose information under subsection (3), (4) or (5), the officer shall record in writing the reasons for the decision.\n(7) [Powers, duties and functions] An official may disclose information referred to in subsection (1) for the purpose of exercising powers or performing duties and functions under this Part.\n(8) [Immunity from compulsory processes] Subject to section 36 of the Access to Information Act and sections 34 and 37 of the Privacy Act, an official is required to comply with a subpoena, an order for production of documents, a summons or any other compulsory process only if it is issued in the course of\n(a) criminal proceedings under an Act of Parliament that have been commenced by the laying of an information or the preferring of an indictment; or\n(b) any legal proceedings that relate to the administration or enforcement of this Part.\n(9) [Definition of official] In this section and section 39.28, official means a person who obtained or who has or had access to information referred to in subsection (1) in the course of exercising powers or performing duties and functions under this Part.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.27.html"
+  },
+  {
+    "id": "P-24.501-s39.28",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.28",
+    "marginal_note": "Use of information",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "39.28 No official shall use information referred to in subsection 39.27(1) for any purpose other than exercising powers or performing duties and functions under this Part or for the purposes of the Special Economic Measures Act, the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law), the Customs Act or any other law relating to customs.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.28.html"
+  },
+  {
+    "id": "P-24.501-s39.29",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.29",
+    "marginal_note": "Feedback, research and public education",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "39.29\n(1) The Canada Border Services Agency may\n(a) inform persons and entities that have provided a declaration under section 39.02 about measures that have been taken with respect to those declarations;\n(b) conduct research into trends and developments in the area of money laundering, the financing of terrorist activities, sanctions evasion and the financing of threats to the security of Canada relating to the importation and exportation of goods and into improved ways of detecting, preventing and deterring money laundering, the financing of terrorist activities, sanctions evasion and the financing of threats to the security of Canada; and\n(c) undertake measures to inform the public, any persons and entities referred to in section 39.02, any authorities engaged in the investigation and prosecution of money laundering offences, terrorist activity financing offences and sanctions evasion offences and any others with respect to\n(i) their obligations under this Part,\n(ii) the nature and extent of money laundering inside and outside Canada relating to the importation and exportation of goods,\n(iii) the nature and extent of the financing of terrorist activities inside and outside Canada relating to the importation and exportation of goods,\n(iv) the nature and extent of the financing, inside and outside Canada, of threats to the security of Canada relating to the importation and exportation of goods,\n(v) the nature and extent of sanctions evasion inside and outside Canada relating to the importation and exportation of goods, and\n(vi) measures that have been or might be taken to detect, prevent and deter money laundering — as well as the financing of terrorist activities, sanctions evasion and the financing of threats to the security of Canada — inside or outside Canada, and the effectiveness of those measures.\n(2) [Limitation] The Canada Border Services Agency shall not disclose under subsection (1) any information that would directly or indirectly identify any of the following persons or entities:\n(a) a person who provided a report or information to the Canada Border Services Agency;\n(b) a Canadian citizen or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act about whom a report or information was provided;\n(c) a person in Canada or an entity that has a place of business in Canada about whom a report or information was provided.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.29.html"
+  },
+  {
+    "id": "P-24.501-s39.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.3",
+    "marginal_note": "Agreements with foreign states",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Agreements for Exchange of Information",
+    "text": "39.3 The Minister, with the consent of the Minister designated for the purposes of section 42, may enter into an agreement or arrangement in writing with the government of a foreign state, or an institution or agency of that state, that has reporting requirements similar to those set out in this Part, whereby\n(a) information set out in a declaration made under section 39.02, and any other related information, in respect of goods imported into Canada from that state will be provided to a department, institution or agency of that state that has powers and duties similar to those of the Canada Border Services Agency in respect of the reporting of goods; and\n(b) information contained in reports, and any other related information, in respect of goods imported into that state from Canada will be provided to the Canada Border Services Agency.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.3.html"
+  },
+  {
+    "id": "P-24.501-s39.31",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.31",
+    "marginal_note": "Agreements with foreign states",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Agreements for Exchange of Information",
+    "text": "39.31 The Minister, with the consent of the Minister designated for the purpose of section 42, may enter into an agreement or arrangement in writing with the government of a foreign state, or an institution or agency of that state, that has powers and duties similar to those of the Canada Border Services Agency, whereby the Canada Border Services Agency may, if it has reasonable grounds to believe that information collected under this Part would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, provide that information to that government, institution or agency.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.31.html"
+  },
+  {
+    "id": "P-24.501-s39.32",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.32",
+    "marginal_note": "Minister’s duties",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Delegation",
+    "text": "39.32\n(1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Part.\n(2) [President’s duties] The President may authorize an officer or a class of officers to exercise powers or perform duties of the President under this Part.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.32.html"
+  },
+  {
+    "id": "P-24.501-s39.33",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.33",
+    "marginal_note": "Declaration",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Forms",
+    "text": "39.33 The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.33.html"
+  },
+  {
+    "id": "P-24.501-s39.34",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.34",
+    "marginal_note": "Electronic administration and enforcement",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "39.34\n(1) This Part may be administered and enforced using electronic means. Any person on whom powers, duties or functions are conferred under this Part may exercise any of those powers or perform any of those duties or functions using the electronic means made available or specified by the Minister.\n(2) [Authorization] Any person who has been authorized to exercise any power or perform any duty or function conferred on a person referred to in subsection (1) under this Part may do so using the electronic means that are made available or specified by the Minister.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.34.html"
+  },
+  {
+    "id": "P-24.501-s39.35",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.35",
+    "marginal_note": "Provision of information",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "39.35 For the purposes of sections 39.36 to 39.38, providing information includes providing a signature and serving, filing or otherwise providing a record or document.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.35.html"
+  },
+  {
+    "id": "P-24.501-s39.36",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.36",
+    "marginal_note": "Conditions for electronic version",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "39.36 A requirement under this Part to provide information — in any form or manner or by any means — is satisfied by providing the electronic version of the information if\n(a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister, if any; and\n(b) any prescribed requirements with respect to electronic communications or electronic means have been met.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.36.html"
+  },
+  {
+    "id": "P-24.501-s39.37",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.37",
+    "marginal_note": "Deemed timing of receipt",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "39.37 Any information provided by electronic means, including an electronic system, in accordance with section 39.34 or 39.36, is deemed to be received\n(a) if the regulations provide for a day, on that day;\n(b) if the regulations provide for a day and time, on that day and at that time; or\n(c) if the regulations do not provide for a day or a day and a time, on the day and at the time that the information is sent.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.37.html"
+  },
+  {
+    "id": "P-24.501-s39.38",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.38",
+    "marginal_note": "Regulations",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Electronic Administration and Enforcement",
+    "text": "39.38\n(1) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic communications and electronic means, including electronic systems, or any other technology to be used in the administration or enforcement of this Part, including regulations respecting\n(a) the provision of information for any purpose under this Part in electronic or other form;\n(b) the payment of amounts under this Part by electronic instructions; and\n(c) the manner in which and the extent to which any provision of this Part, or its regulations, applies to the electronic communications or electronic means, including electronic systems, and adapting any such provision for the purpose of applying it.\n(2) [Classes] Regulations made for the purpose of section 39.36 may establish classes and distinguish among those classes.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.38.html"
+  },
+  {
+    "id": "P-24.501-s39.39",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "39.39",
+    "marginal_note": "Regulations",
+    "part": "PART 2.1 - Reporting of Goods",
+    "division": "",
+    "heading": "Administrative Monetary Penalties",
+    "text": "39.39\n(1) The Governor in Council may make regulations establishing an administrative monetary penalties scheme for the purpose of promoting compliance with this Part, including regulations\n(a) designating as a violation the contravention of a specified provision of this Part;\n(b) classifying each violation or series of violations;\n(c) respecting the penalties that may be imposed for a violation, including in relation to\n(i) the amount, or range of amounts, of the penalties that may be imposed on persons or entities or classes of persons or entities,\n(ii) the factors to be taken into account in imposing a penalty,\n(iii) the payment of penalties that have been imposed, and\n(iv) the recovery, as a debt, of unpaid penalties and any additional penalty to be paid in respect of those unpaid penalties;\n(d) respecting the powers, duties and functions of the Canada Border Services Agency and of any person or class of persons who may exercise powers or perform duties or functions with respect to the scheme, including the designation of such persons or classes of persons by the President of the Agency;\n(e) respecting the proceedings in respect of a violation, including in relation to\n(i) commencing the proceedings,\n(ii) the defences that may be available in respect of a violation, and\n(iii) the circumstances in which the proceedings may be brought to an end; and\n(f) respecting reviews or appeals of any orders or decisions in the proceedings.\n(2) [Violation or offence] If an act or omission may be proceeded with as a violation or as an offence, proceeding with it in one manner precludes proceeding with it in the other.",
+    "history": "2024, c. 15, s. 285",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 39.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-39.39.html"
+  },
+  {
+    "id": "P-24.501-s40",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "40",
+    "marginal_note": "Object",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Object",
+    "text": "40 The object of this Part is to establish an agency that\n(a) acts at arm’s length and is independent from law enforcement agencies and other entities to which it is authorized to disclose information under subsection 55(3), 55.1(1) or 56.1(1) or (2);\n(b) collects, analyses, assesses and discloses information in order to assist in the detection, prevention and deterrence of money laundering, of the financing of terrorist activities and of sanctions evasion, and in order to assist the Minister in carrying out the Minister’s powers and duties under Part 1.1;\n(c) ensures that personal information under its control is protected from unauthorized disclosure;\n(d) operates to enhance public awareness and understanding of matters related to money laundering, the financing of terrorist activities and sanctions evasion; and\n(e) ensures compliance with Parts 1 and 1.1.",
+    "history": "2000, c. 17, s. 40; 2001, c. 41, s. 65; 2010, c. 12, s. 1870; 2014, c. 20, s. 276; 2024, c. 15, s. 286",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-40.html"
+  },
+  {
+    "id": "P-24.501-s41",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "41",
+    "marginal_note": "Centre established",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Establishment of the Centre",
+    "text": "41\n(1) There is hereby established the Financial Transactions and Reports Analysis Centre of Canada.\n(2) [Powers of Centre] The Centre may exercise powers only as an agent of Her Majesty in right of Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-41.html"
+  },
+  {
+    "id": "P-24.501-s42",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "42",
+    "marginal_note": "Minister is responsible",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Establishment of the Centre",
+    "text": "42\n(1) The Minister is responsible for the Centre.\n(2) [Minister may direct] The Minister may direct the Centre on any matter that, in the Minister’s opinion, materially affects public policy or the strategic direction of the Centre.\n(3) [Statutory instruments] A direction under subsection (2) is not a statutory instrument for the purposes of the Statutory Instruments Act.\n(4) [Advisor] The Minister may from time to time engage the services of any person to advise and report to the Minister on any matter referred to in subsection (2).",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-42.html"
+  },
+  {
+    "id": "P-24.501-s43",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "43",
+    "marginal_note": "Appointment of Director",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Organization and Head Office",
+    "text": "43\n(1) The Governor in Council shall appoint a Director to hold office during pleasure for a term of not more than five years.\n(2) [Reappointment] Subject to subsection (3), the Director is eligible to be reappointed on the expiry of a first or subsequent term of office.\n(3) [Limitation] No person shall hold office as Director for terms of more than ten years in the aggregate.\n(4) [Absence or incapacity] In the event of the absence or incapacity of the Director, or if the office of Director is vacant, the Governor in Council may appoint a qualified person to hold office instead of the Director for a term of not more than six months, and the person shall, while holding that office, have all of the powers, duties and functions of the Director under this Part.\n(5) [Delegation by Director] The Director may delegate to any person, subject to any terms and conditions that the Director may specify, any power, duty or function conferred on the Director under this Act.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-43.html"
+  },
+  {
+    "id": "P-24.501-s44",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "44",
+    "marginal_note": "Accident compensation",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Organization and Head Office",
+    "text": "44 The Director and the employees of the Centre are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act.",
+    "history": "2000, c. 17, s. 44; 2003, c. 22, s. 224(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-44.html"
+  },
+  {
+    "id": "P-24.501-s45",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "45",
+    "marginal_note": "Director’s powers",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Organization and Head Office",
+    "text": "45\n(1) The Director is the chief executive officer of the Centre, has supervision over and direction of its work and employees and may exercise any power and perform any duty or function of the Centre. The Director has the rank and all the powers of a deputy head of a department.\n(2) [Directions to authorized persons] The Director may authorize any person to act, under the Director’s direction, for the purposes of sections 62 to 64.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-45.html"
+  },
+  {
+    "id": "P-24.501-s46",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "46",
+    "marginal_note": "Employees",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Organization and Head Office",
+    "text": "46 An employee of the Centre may exercise any power and perform any duty or function of the Centre if the employee is appointed to serve in the Centre in a capacity appropriate to the exercise of the power or the performance of the duty or function.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-46.html"
+  },
+  {
+    "id": "P-24.501-s47",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "47",
+    "marginal_note": "Remuneration",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Organization and Head Office",
+    "text": "47 The Director shall be paid the remuneration fixed by the Governor in Council.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-47.html"
+  },
+  {
+    "id": "P-24.501-s48",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "48",
+    "marginal_note": "Head office",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Organization and Head Office",
+    "text": "48\n(1) The head office of the Centre is to be in the National Capital Region, as described in the schedule to the National Capital Act.\n(2) [Other offices] The Director may, with the approval of the Minister, establish other offices of the Centre elsewhere in Canada.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-48.html"
+  },
+  {
+    "id": "P-24.501-s49",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "49",
+    "marginal_note": "Personnel",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Human Resources",
+    "text": "49\n(1) The Director has exclusive authority to\n(a) appoint, lay off or terminate the employment of the employees of the Centre; and\n(b) establish standards, procedures and processes governing staffing, including the appointment, lay-off or termination of the employment of employees otherwise than for cause.\n(2) [Right of employer] Nothing in the Federal Public Sector Labour Relations Act shall be construed so as to affect the right or authority of the Director to deal with the matters referred to in paragraph (1)(b).\n(3) [Human resources management] Subsections 11.1(1) and 12(2) of the Financial Administration Act do not apply to the Centre, and the Director may\n(a) determine the organization of and classify the positions in the Centre;\n(b) set the terms and conditions of employment for employees, including termination of employment for cause, and assign to them their duties;\n(c) notwithstanding section 112 of the Federal Public Sector Labour Relations Act, in accordance with the mandate approved by the Treasury Board, fix the remuneration of the employees of the Centre; and\n(d) provide for any other matters that the Director considers necessary for effective human resources management in the Centre.",
+    "history": "2000, c. 17, s. 49; 2003, c. 22, ss. 190, 223(A); 2017, c. 9, s. 55",
+    "last_amended": "2017-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-49.html"
+  },
+  {
+    "id": "P-24.501-s50",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "50",
+    "marginal_note": "Political activities",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Human Resources",
+    "text": "50 Part 7 of the Public Service Employment Act applies to the Director and employees of the Centre. For the purposes of that Part, the Director is deemed to be a deputy head, and the employees are deemed to be employees, as defined in subsection 2(1) of that Act.",
+    "history": "2000, c. 17, s. 50; 2003, c. 22, s. 242",
+    "last_amended": "2005-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-50.html"
+  },
+  {
+    "id": "P-24.501-s50.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "50.1",
+    "marginal_note": "Advance amounts out of C.R.F.",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Appropriation",
+    "text": "50.1\n(1) Subject to subsection (2), the Minister may, in any fiscal year on terms and conditions — including the rate of interest, if any — that are determined by the Minister, advance amounts out of the Consolidated Revenue Fund to the Centre to permit it to defray its costs of operation.\n(2) [Spending authority] In carrying out its responsibilities, the Centre may spend assessments and other revenues received through the conduct of its operations in the fiscal year in which they are received or, unless an appropriation Act provides otherwise, in the next fiscal year. The amount of those assessments or other revenues shall be paid out of the Consolidated Revenue Fund.\n(3) [Payment for activity] If the Centre carries on any activity under paragraph 58(1)(b) or (c) on the Minister’s recommendation, the Minister may on terms and conditions approved by the Treasury Board, in any fiscal year, make a payment out of the Consolidated Revenue Fund to the Centre for the purposes of the activity.",
+    "history": "2021, c. 23, s. 164",
+    "last_amended": "2024-01-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 50.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-50.1.html"
+  },
+  {
+    "id": "P-24.501-s51",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "51",
+    "marginal_note": "Authority to provide services",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Authority to Provide Services",
+    "text": "51 When a department in, or other portion of, the federal public administration specified in Schedule I, IV or V to the Financial Administration Act is authorized to provide services to another department in or portion of the federal public administration specified in one of those Schedules, it may enter into an agreement to provide those services to the Centre if it considers it appropriate to do so.",
+    "history": "2000, c. 17, s. 51; 2003, c. 22, s. 191",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-51.html"
+  },
+  {
+    "id": "P-24.501-s51.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "51.1",
+    "marginal_note": "Centre to ascertain expenses",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Assessments",
+    "text": "51.1\n(1) The Centre shall, before December 31 in each year, ascertain the total amount of prescribed expenses — excluding the expenses incurred for the disclosure of designated information under subsection 55(3), 55.1(1) or 56.1(1), (2) or (3) and for the analysis and assessment of reports and information made for the purposes of that disclosure — incurred during the immediately preceding fiscal year for or in connection with the administration of this Act.\n(2) [Amount conclusive] The amount ascertained under subsection (1) is final and conclusive for the purposes of this section.\n(3) [Assessment] As soon as feasible after ascertaining the amount under subsection (1), the Centre shall assess a portion of the total amount of expenses against every prescribed person or entity referred to in section 5 to the prescribed extent and in the prescribed manner.\n(4) [Interim assessment] The Centre may, during each fiscal year, make an interim assessment against any person or entity referred to in section 5.",
+    "history": "2021, c. 23, s. 165",
+    "last_amended": "2024-01-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 51.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-51.1.html"
+  },
+  {
+    "id": "P-24.501-s51.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "51.2",
+    "marginal_note": "Assessment of particular expenses",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Assessments",
+    "text": "51.2\n(1) The Centre may assess against a person or entity referred to in section 5 a prescribed charge and applicable disbursements for any prescribed service provided to them by or on behalf of the Centre.\n(2) [Interim assessment] The Centre may, during each fiscal year, make an interim assessment against the person or entity towards the amount to be assessed against them under subsection (1).",
+    "history": "2021, c. 23, s. 165",
+    "last_amended": "2024-01-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 51.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-51.2.html"
+  },
+  {
+    "id": "P-24.501-s51.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "51.3",
+    "marginal_note": "Prescribed information",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Assessments",
+    "text": "51.3\n(1) For the purposes of making an assessment or interim assessment under section 51.1 or 51.2, the Centre may collect prescribed information that is\n(a) publicly available;\n(b) provided to the Centre under an agreement entered into under subsection 66(1); or\n(c) provided to the Centre under subsection (2).\n(2) [Request by Centre] For the purposes of paragraph (1)(c), the Centre may request that a person or entity referred to in section 5 provide the Centre with the prescribed information. The person or entity shall comply with the Centre’s request in the prescribed time and manner.",
+    "history": "2021, c. 23, s. 165",
+    "last_amended": "2024-01-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 51.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-51.3.html"
+  },
+  {
+    "id": "P-24.501-s51.4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "51.4",
+    "marginal_note": "Assessment binding",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Assessments",
+    "text": "51.4\n(1) Every assessment and interim assessment made under section 51.1 or 51.2 is final and conclusive and binding on the person or entity against which it is made.\n(2) [Recovery] Every assessment and interim assessment constitutes a debt due to Her Majesty in right of Canada, is immediately payable and may be recovered as a debt in any court of competent jurisdiction.\n(3) [Interest] Interest may be charged on the unpaid amount of an assessment or interim assessment at a rate equal to the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act in effect from time to time plus 2%.",
+    "history": "2021, c. 23, s. 165",
+    "last_amended": "2024-01-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 51.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-51.4.html"
+  },
+  {
+    "id": "P-24.501-s52",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "52",
+    "marginal_note": "Director to report to Minister",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "52\n(1) The Director shall report to the Minister from time to time on the exercise of the Director’s powers and the performance of his or her duties and functions under this Act.\n(1.1) [Director to report to Minister] On or before September 30 of each year, the Director shall submit to the Minister a report on the Centre’s activities for the preceding year that includes the following information about that year’s activities as well as information on any matters that the Minister or an officer of the Department of Finance specifies:\n(a) a description of the activities carried out by the Centre to ensure compliance with Parts 1 and 1.1, including a description of those activities by class of persons or entities referred to in section 5, and of its conclusions as to the compliance of those persons or entities with Parts 1 and 1.1;\n(b) any measures undertaken under paragraph 58(1)(c); and\n(c) a description, with the relevant statistics included, of the results achieved by and the effectiveness of the Centre in the exercise of its powers and the performance of its duties and functions.\n(2) [Obligation to inform] The Director shall keep the Minister and any officer of the Department of Finance whom the Director considers appropriate informed of any matter that could materially affect public policy or the strategic direction of the Centre, and any other matter that the Minister considers necessary.\n(3) [Director to disclose other information] The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information obtained by the Centre in the administration and enforcement of this Act, or any information prepared by the Centre from that information, that the Minister or the officer considers relevant for the purpose of carrying out the Minister’s powers and duties under this Act.\n(4) [Disclosure of information to advisor] The Director shall disclose to a person engaged under subsection 42(4), in the form and manner that the person directs, any information obtained by the Centre in the administration and enforcement of this Act, or any information prepared by the Centre from that information, that the person considers relevant for the purpose of advising the Minister on any matter referred to in subsection 42(2).",
+    "history": "2000, c. 17, s. 52; 2010, c. 12, s. 1871; 2014, c. 20, s. 277",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-52.html"
+  },
+  {
+    "id": "P-24.501-s53",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53",
+    "marginal_note": "Limitation",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53\n(1) The Director shall not disclose under section 52\n(a) any information collected by the Centre under subparagraph 54(1)(b)(ii);\n(b) any information referred to in paragraphs 55(1)(a) to (b.1), (c) or (d);\n(c) any information referred to in paragraph 55(1)(e) that the Centre prepared for possible disclosure under subsection 55(3), section 55.1 or subsection 56.1(1) or (2); or\n(d) any information that would directly or indirectly identify a client or employee of a person or entity referred to in section 5.\n(2) [Clarification] For greater certainty, if information referred to in subsection (1) is contained in a document, whether in written form or in any other form, that is otherwise required to be disclosed under section 52, the Director shall provide the document with that information excluded.",
+    "history": "2000, c. 17, s. 53; 2014, c. 20, s. 278",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.html"
+  },
+  {
+    "id": "P-24.501-s53.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.1",
+    "marginal_note": "Director or officer to disclose information for the purpose of Part 1.1",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.1\n(1) The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), that the Minister or the officer considers relevant for the purpose of carrying out the Minister’s powers and duties under Part 1.1.\n(2) [Director may disclose information] If the Director is of the opinion that information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), would assist the Minister in carrying out the Minister’s powers and duties under Part 1.1, the Director may disclose that information or analysis to the Minister or any officer of the Department of Finance whom the Director considers appropriate.",
+    "history": "2010, c. 12, s. 1872; 2014, c. 20, s. 278",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.1.html"
+  },
+  {
+    "id": "P-24.501-s53.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.2",
+    "marginal_note": "Limitation",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.2\n(1) The Director shall disclose under subsection 53.1(1) information that would directly or indirectly identify any person or entity only if\n(a) the person or entity is a foreign entity, as defined in section 11.41;\n(b) the person or entity is one referred to in section 5; or\n(c) the information is requested for the purpose of carrying out the Minister’s powers and duties under section 11.7.\n(2) [Clarification] For greater certainty, if information referred to in subsection (1) that would directly or indirectly identify any person or entity, other than one referred to in paragraph (1)(a) or (b), is contained in a document, whether in written form or in any other form, that is otherwise required to be disclosed under subsection 53.1(1), the Director shall provide the document with that information excluded.",
+    "history": "2010, c. 12, s. 1872; 2014, c. 20, s. 278; 2023, c. 26, s. 190",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.2.html"
+  },
+  {
+    "id": "P-24.501-s53.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.3",
+    "marginal_note": "Director to seek consent",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.3\n(1) The Director shall seek consent for disclosure of information that was provided to the Centre in confidence by the institutions, agencies or organizations mentioned in paragraph (a), (b) or (c), as the case may be, if that information is contained in the information or analysis requested by the Minister or an officer of the Department of Finance under subsection 53.1(1):\n(a) federal or provincial law enforcement agencies;\n(b) federal government institutions or federal government agencies; or\n(c) a government of a foreign state, an international organization or an institution or agency of a foreign state that has powers and duties similar to those of the Centre, with which the Minister or the Centre has entered into a written agreement or arrangement under subsection 56(1) or (2), if the agreement or arrangement so provides.\n(2) [No disclosure without consent] The Director shall not disclose the information that was provided to the Centre in confidence before having obtained the consent referred to in subsection (1).",
+    "history": "2010, c. 12, s. 1872; 2014, c. 20, s. 279; 2017, c. 20, s. 428",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.3.html"
+  },
+  {
+    "id": "P-24.501-s53.31",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.31",
+    "marginal_note": "Information — assessment of risks",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.31\n(1) For the purpose of assessing risks to the integrity of the Canadian financial system that may arise from the grant, revocation, suspension or amendment of an approval, the Minister, officers of the Department of Finance, the Director and the Superintendent of Financial Institutions may disclose to each other, and collect from each other, any information that relates both to the approval and to money laundering activities or terrorist financing activities.\n(2) [Limitation — Director] The Director may disclose information under subsection (1) only if it relates to compliance with Part 1 or 1.1.\n(3) [Definition of approval] In subsection (1), approval has the same meaning as in section 973 of the Bank Act, section 1016 of the Insurance Companies Act and section 527.2 of the Trust and Loan Companies Act.",
+    "history": "2023, c. 26, s. 191",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.31.html"
+  },
+  {
+    "id": "P-24.501-s53.32",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.32",
+    "marginal_note": "National security or integrity of financial system",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.32\n(1) For the purpose of assisting the Minister in determining whether to grant, revoke, suspend or amend an approval or in exercising the Minister’s powers or performing the Minister’s functions and duties under any of sections 32 to 47 and 96 of the Retail Payment Activities Act, the Director may, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, any information that is under the control of the Centre and that relates to national security or to safeguarding the integrity of Canada’s financial system.\n(2) [Limitation] Any information disclosed under subsection (1) may be used by the recipient only for the purpose of deciding whether to grant, revoke, suspend or amend an approval or in the exercise of the powers, or the performance of the functions and duties, referred to in subsection (1).\n(3) [Records] The Director shall cause to be kept a record of any request for information referred to in subsection (1) and of any information that is disclosed under that subsection.\n(4) [Definition of approval] In this section, approval has the same meaning as in section 973 of the Bank Act, section 1016 of the Insurance Companies Act and section 527.2 of the Trust and Loan Companies Act.",
+    "history": "2023, c. 26, s. 192",
+    "last_amended": "2024-12-16",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.32.html"
+  },
+  {
+    "id": "P-24.501-s53.4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.4",
+    "marginal_note": "National Security and Intelligence Review Agency Act",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.4 The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information under the control of the Centre that would assist the Minister in exercising his or her powers or performing his or her duties or functions under the National Security and Intelligence Review Agency Act.",
+    "history": "2019, c. 13, s. 46",
+    "last_amended": "2019-07-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.4.html"
+  },
+  {
+    "id": "P-24.501-s53.5",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.5",
+    "marginal_note": "National Security and Intelligence Committee of Parliamentarians Act",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.5 The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information under the control of the Centre that would assist the Minister in exercising his or her powers or performing his or her duties or functions under the National Security and Intelligence Committee of Parliamentarians Act.",
+    "history": "2017, c. 15, s. 47; 2019, c. 13, s. 49",
+    "last_amended": "2019-07-12",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.5.html"
+  },
+  {
+    "id": "P-24.501-s53.6",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "53.6",
+    "marginal_note": "Retail Payment Activities Act",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "53.6\n(1) The Centre shall, within 30 days after the day on which it receives the information referred to in section 31 of the Retail Payment Activities Act, notify the Bank of Canada if an applicant referred to in that section\n(a) has, during the five-year period before the day on which the application was submitted, been found guilty of contravening a provision referred to in section 74, 75 or 76, subsection 77(1) or section 77.1 of this Act;\n(b) has, during the five-year period before the day on which the application was submitted, been served under subsection 73.15(4) of this Act with a notice of a decision or of an imposed penalty in relation to a serious or very serious violation; or\n(c) is not registered under this Act.\n(2) [Information respecting payment service providers] The Centre shall notify the Bank of Canada as soon as feasible if\n(a) a payment service provider that is registered, as those expressions are defined in section 2 of the Retail Payment Activities Act, is found guilty of contravening a provision referred to in section 74, 75 or 76, subsection 77(1) or section 77.1 of this Act;\n(b) under subsection 73.15(4) of this Act, the Director causes, in relation to a serious or very serious violation, a notice of a decision or of an imposed penalty to be issued and served on a payment service provider that is registered, as those expressions are defined in section 2 of the Retail Payment Activities Act; or\n(c) the Centre revokes the registration under this Act of a payment service provider that is registered, as those expressions are defined in section 2 of the Retail Payment Activities Act.\n(3) [Reviews and appeals] The Centre shall notify the Bank of Canada as soon as feasible if a finding of guilt referred to in paragraph (2)(a) is appealed, if a notice referred to in paragraph (2)(b) is appealed or if a revocation of registration referred to in paragraph (2)(c) is reviewed or appealed and shall notify the Bank of Canada as soon as feasible of the outcome of the appeal or review.\n(4) [Exception] The Centre is not required to notify the Bank of Canada of a finding of guilt referred to in paragraph (1)(a) or (2)(a) or an appeal referred to in subsection (3) if that information is not readily accessible by the Centre.",
+    "history": "2021, c. 23, s. 180",
+    "last_amended": "2024-11-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 53.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-53.6.html"
+  },
+  {
+    "id": "P-24.501-s54",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "54",
+    "marginal_note": "Reports and information",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Reports and Information",
+    "text": "54\n(1) The Centre\n(a) shall receive reports made under section 7, 7.1, 9, 12 or 20, or in accordance with a directive issued under Part 1.1, incomplete reports sent under subsection 14(5), reports referred to in section 9.1, information provided to the Centre by any agency of another country that has powers and duties similar to those of the Centre, information provided to the Centre by law enforcement agencies or government institutions or agencies, and other information voluntarily provided to the Centre about suspicions of money laundering, of the financing of terrorist activities or of sanctions evasion;\n(b) may collect information that the Centre considers relevant to money laundering activities, the financing of terrorist activities and activities relating to sanctions evasion that\n(i) is publicly available, including in a commercially available database, or\n(ii) is stored in a database maintained, for purposes related to law enforcement or national security, by the federal government, by a provincial government, by the government of a foreign state or by an international organization, if an agreement was entered into under subsection 66(1) to collect such information;\n(c) shall analyse and assess the reports and information;\n(d) subject to section 6 of the Privacy Act, shall retain each report referred to in paragraph (a) and all information referred to in paragraph (a) or (b) for 10 years beginning on the day on which the report is received or the information is received or collected; and\n(e) despite the Library and Archives of Canada Act, shall destroy, 15 years after the day on which a report referred to in paragraph (a) is received, any identifying information contained in the report if the report was not disclosed under subsection 55(3), 55.1(1) or 56.1(1) or (2).\n(1.1) [Information required for analysis and assessment] For greater certainty, if the Centre receives a report from a person or entity referred to in section 5, the Centre may, for the purposes of paragraph (1)(c), request that the person or entity provide any information required in the report.\n(2) [Destruction of certain information] The Centre shall destroy any information contained in a document, whether in written form or in any other form, that it receives that purports to be a report made under section 7, 7.1, 9 or 12, made in accordance with a directive issued under Part 1.1, sent under subsection 14(5) or referred to in section 9.1, and that it determines, in the normal course of its activities, relates to a financial transaction or circumstance that is not required to be reported to the Centre under this Act, and shall destroy any information voluntarily provided to the Centre by the public that it determines, in the normal course of its activities, is not about suspicions of money laundering, of the financing of terrorist activities or of sanctions evasion. The Centre shall destroy the information within a reasonable time after the determination is made.",
+    "history": "2000, c. 17, s. 54; 2001, c. 12, s. 1, c. 41, s. 66; 2004, c. 11, s. 42, c. 15, s. 100; 2006, c. 12, s. 24; 2010, c. 12, s. 1873; 2014, c. 20, s. 280; 2021, c. 23, s. 166; 2024, c. 15, s. 287",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-54.html"
+  },
+  {
+    "id": "P-24.501-s54.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "54.1",
+    "marginal_note": "Registrar",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Reports and Information",
+    "text": "54.1\n(1) The Centre is responsible for establishing and maintaining a registry of the prescribed information submitted under sections 11.12 to 11.3.\n(2) [Registry] The registry shall be organized in any manner and kept in any form that the Centre may determine.\n(3) [Public access] The Centre shall make available to the public the part of the information referred to in subsection (1) that is identifying information as defined in the regulations.\n(4) [Verification of information] The Centre may verify the information contained in any application for registration or any other information submitted under sections 11.12 to 11.3.\n(5) [Analysis of information] The Centre may analyse and assess the information referred to in subsection (4) and, in that case, that analysis or assessment is deemed to be an analysis or assessment conducted under paragraph 54(1)(c).\n(6) [Retention of information] Subject to section 6 of the Privacy Act, the Centre shall retain information referred to in subsection (4) for 10 years beginning on the day on which the Centre denies the registration of an applicant, on which a registered person or entity notifies the Centre that they have ceased their activities, or on which a person or entity is no longer registered with the Centre.",
+    "history": "2006, c. 12, s. 25; 2014, c. 20, s. 281",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 54.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-54.1.html"
+  },
+  {
+    "id": "P-24.501-s55",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "55",
+    "marginal_note": "Disclosure by Centre prohibited",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "55\n(1) Subject to subsections (3) and (6.1), sections 52, 53.1, 53.31 to 53.6, 55.1, 56.1 and 56.2, subsection 58(1) and sections 58.1, 65 to 65.1 and 68.1 of this Act and to subsection 12(1) of the Privacy Act, the Centre shall not disclose the following:\n(a) information set out in a report made under section 7;\n(a.1) information set out in a report made under section 7.1;\n(b) information set out in a report made under section 9;\n(b.1) information set out in a report referred to in section 9.1;\n(b.2) information provided under sections 11.12 to 11.3 except for identifying information referred to in subsection 54.1(3);\n(c) information set out in a report made under subsection 12(1), whether or not it is completed, or section 20;\n(d) information voluntarily provided to the Centre about suspicions of money laundering, of the financing of terrorist activities or of sanctions evasion;\n(e) information prepared by the Centre from information referred to in paragraphs (a) to (d); or\n(f) any other information, other than publicly available information, obtained in the administration or enforcement of this Part.\n(2) [Disclosure by others prohibited] The prohibition in subsection (1) also applies to the following persons:\n(a) any person who, in the course of exercising powers or performing duties or functions under this Part, obtained or has or had access to information referred to in subsection (1); and\n(b) any person or an employee of any person with whom the Centre enters into a contract, memorandum of understanding or other agreement for the provision of goods or services.\n(3) [Disclosure of designated information] If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, the Centre shall disclose the information to\n(a) the appropriate police force;\n(b) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;\n(b.01) the Agence du revenu du Québec, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes imposed under an Act of Parliament or of the legislature of Quebec administered by the Minister of Revenue of Quebec;\n(b.1) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Agency;\n(c) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to determining\n(i) whether a registered charity, as defined in subsection 248(1) of the Income Tax Act, has ceased to comply with the requirements of that Act for its registration as such,\n(ii) whether a person or entity that the Centre has reasonable grounds to suspect has applied to be a registered charity, as defined in subsection 248(1) of the Income Tax Act, is eligible to be registered as such, or\n(iii) whether a person or entity that the Centre has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act,\n(A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code,\n(B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or\n(C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them;\n(d) the Canada Border Services Agency, if the Centre also determines that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act;\n(d.1) the Department of Citizenship and Immigration, if the Centre also determines that the information is relevant to determining whether a person is a person described in subsection 10(1), 19(2) or 22(1) of the Citizenship Act;\n(e) the Canada Border Services Agency, if the Centre also determines that the information is relevant to investigating or prosecuting an offence of smuggling or attempting to smuggle goods subject to duties or an offence related to the importation or exportation of goods that are prohibited, controlled or regulated under the Customs Act or under any other Act of Parliament;\n(f) the Communications Security Establishment, if the Centre also determines that the information is relevant to the foreign intelligence aspect of the Communications Security Establishment’s mandate, referred to in section 16 of the Communications Security Establishment Act; and\n(f.1) the Competition Bureau, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under the Competition Act, the Consumer Packaging and Labelling Act, the Precious Metals Marking Act or the Textile Labelling Act or an attempt to commit such an offence;\n(g) an agency or body that administers the securities legislation of a province, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under that legislation;\n(g.1) an agency or body that administers the civil asset forfeiture legislation of a province, if the Centre also has reasonable grounds to suspect that the information would be relevant to proceedings under that legislation;\n(h) the Minister of Foreign Affairs or a Minister designated under subsection 6(2) of the Special Economic Measures Act, if the Centre also determines that the information is relevant to the making, administration or enforcement of an order or regulation referred to in subsection 4(1) of that Act;\n(i) the Minister of Foreign Affairs or a Minister designated under subsection 2.1(2) of the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law), if the Centre also determines that the information is relevant to the making, administration or enforcement of an order or regulation referred to in subsection 4(1) of that Act;\n(j) the Department of the Environment, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under an Act administered by the Minister of the Environment or an attempt to commit such an offence; and\n(k) the Department of Fisheries and Oceans, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under an Act an Act administered by the Minister of Fisheries and Oceans or an attempt to commit such an offence.\n(3.1) [Exception] Paragraph (3)(b) or (b.1) does not apply in respect of an offence relating to taxes or duties imposed under a prescribed Act or a prescribed portion of an Act.\n(4) and (5) [Repealed, 2001, c. 41, s. 67]\n(5.1) [Recording of reasons for decision] The Centre shall record in writing the reasons for all decisions to disclose information made under subsection (3).\n(6) [Exception] A person may disclose any information referred to in subsection (1) if the disclosure is necessary for the purpose of exercising powers or performing duties and functions under this Part.\n(6.1) [Publication] After a person has been determined by a court to be guilty of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or has been determined by a foreign court to be guilty of an offence that is substantially similar to any of those offences, whether on acceptance of a plea of guilty or on a finding of guilt, the Centre may, if it has disclosed designated information under subsection (3) with respect to the investigation or prosecution of the offence, make public the fact that it made such a disclosure.\n(7) [Definition of designated information] For the purposes of subsection (3), designated information means, in respect of a report made under section 7.1 or of a financial transaction, an attempted financial transaction or an importation or exportation of currency or monetary instruments, as the case may be,\n(a) the name of any person or entity that is identified in the report or that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf;\n(a.1) the date of birth, gender, country of residence and nature of the occupation or business of a person referred to in paragraph (a), any alias that they use or have used and the name and business address of their employer;\n(a.2) the nature of the principal business of an entity referred to in paragraph (a), the entity’s registration or incorporation number and the jurisdiction and country of issue of that number;\n(a.3) the following information in respect of a person or entity referred to in paragraph (a):\n(i) their address, telephone number and electronic mail address,\n(ii) any identification number assigned to them by a person or entity who made a report referred to in subsection (1),\n(iii) the Uniform Resource Locator of their website, and\n(iv) the type of document or other information used to identify or verify their identity, the jurisdiction and country of issue of the document and the number of the document or the number associated with the information;\n(b) the name and address of the place of business where the transaction or attempted transaction occurred or the address of the customs office where the importation or exportation occurred, and the date the transaction, attempted transaction, importation or exportation occurred;\n(b.1) the purpose of the transaction, attempted transaction, importation or exportation;\n(c) in the case of an importation or exportation, the amount and type of currency or monetary instruments;\n(c.1) in the case of a transaction or attempted transaction,\n(i) the amount and type of currency, monetary instruments or virtual currency involved, or\n(ii) if no currency, monetary instruments or virtual currency is involved, the value of the transaction or attempted transaction or the type and value of the funds or other remittances that are the subject of the transaction or attempted transaction;\n(c.2) the rate of exchange used in relation to the transaction, attempted transaction, importation or exportation;\n(d) in the case of a transaction or attempted transaction,\n(i) the manner in which the transaction was conducted or the attempted transaction was to be conducted,\n(ii) any transaction number, account number, institution number, branch number or similar identifying number involved,\n(iii) the date on which any account involved is opened or closed, as well as its status,\n(iv) the posting date,\n(v) any identification number assigned to a person or entity referred to in paragraph (a) as part of the transaction or attempted transaction, and\n(vi) the bank identification code or business entity identifier of any person or entity referred to in paragraph (a) that is a member of the Society for Worldwide Interbank Financial Telecommunication;\n(d.1) in the case of a transaction or attempted transaction involving virtual currency or an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, transaction identifiers, including sending and receiving addresses, and any user name of a person or entity referred to in paragraph (a);\n(d.2) in the case of a transaction or attempted transaction, the source of funds or of virtual currency and other related information including the name of the person or entity that is the source of funds or virtual currency, as well as the person or entity’s account number, policy number or identifying number associated with the funds or virtual currency;\n(d.3) in the case of a transaction or attempted transaction that, in whole or in part, is conducted online, the type of device used to conduct the transaction or attempted transaction, as well as the date and time of the transaction or attempted transaction;\n(d.4) in the case of a transaction, whether it was completed or not;\n(d.5) in the case of an incomplete transaction or an attempted transaction, the reason it was not completed;\n(e) the name, address, electronic mail address and telephone number of each partner, director or officer of an entity referred to in paragraph (a), and the address and telephone number of its principal place of business;\n(f) any other similar identifying information that may be prescribed for the purposes of this section;\n(g) the details of the criminal record of a person or entity referred to in paragraph (a) and any criminal charges laid against them that the Centre considers relevant in the circumstances;\n(h) the relationships suspected by the Centre on reasonable grounds to exist between any persons or entities referred to in paragraph (a) and any other persons or entities;\n(h.1) in the case of a transaction or attempted transaction involving an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, any information in respect of the relationships that exist between any persons or entities connected in any way to the transaction or attempted transaction, including any person or entity that initiates or may benefit from it;\n(i) the financial interest that a person or entity referred to in paragraph (a) has in the entity on whose behalf the transaction was made or attempted, or on whose behalf the importation or exportation was made;\n(j) the name of the person or entity referred to in paragraph (a) suspected by the Centre on reasonable grounds to direct, either directly or indirectly, the transaction, attempted transaction, importation or exportation;\n(k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report;\n(l) the number and types of reports on which a disclosure is based;\n(m) the number and categories of persons or entities that made those reports;\n(n) indicators of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence related to the transaction, attempted transaction, importation or exportation;\n(o) information about the importation or exportation sent to the Centre under Part 2;\n(p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication;\n(q) information about the transaction, attempted transaction, importation or exportation, received by the Centre from an institution or agency under an agreement or arrangement referred to in section 56, that constitutes the institution’s or agency’s reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences;\n(r) if an entity referred to in paragraph (a) is a trust, the name, address, electronic mail address and telephone number of every trustee and every known beneficiary and settlor of the trust;\n(s) the name, address, electronic mail address and telephone number of each person who owns or controls, directly or indirectly, 25% or more of an entity referred to in paragraph (a), other than a trust, unless the trust is widely held or publicly traded;\n(t) information respecting the ownership, control and structure of an entity referred to in paragraph (a); and\n(u) any other information set out in a report made under section 7.1.",
+    "history": "2000, c. 17, s. 55; 2001, c. 12, s. 2, c. 27, s. 270, c. 41, ss. 67, 123; 2005, c. 38, s. 126; 2006, c. 12, s. 26; 2010, c. 12, s. 1874; 2014, c. 20, s. 282; 2015, c. 36, s. 167; 2017, c. 20, s. 429; 2019, c. 13, s. 47; 2019, c. 13, s. 49; 2019, c. 13, s. 88; 2019, c. 29, s. 107; 2021, c. 23, s. 167; 2021, c. 23, s. 181; 2021, c. 23, s. 185; 2023, c. 26, s. 193; 2023, c. 26, s. 209; 2023, c. 26, s. 259; 2024, c. 15, s. 288; 2024, c. 17, s. 342",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-55.html"
+  },
+  {
+    "id": "P-24.501-s55.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "55.1",
+    "marginal_note": "Disclosure — threats to security of Canada",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "55.1\n(1) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to threats to the security of Canada, the Centre shall disclose the information to\n(a) the Canadian Security Intelligence Service;\n(b) the appropriate police force, if the Centre also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence under Canadian law that the Centre has reasonable grounds to suspect arises out of conduct constituting such a threat;\n(c) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act;\n(c.1) the Department of Citizenship and Immigration, if the Centre also determines that the information is relevant to determining whether a person is a person described in subsection 10(1), 19(2) or 22(1) of the Citizenship Act;\n(d) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence of smuggling or attempting to smuggle goods subject to duties or an offence related to the importation or exportation of goods that are prohibited, controlled or regulated under the Customs Act or under any other Act of Parliament;\n(e) the Department of National Defence and the Canadian Forces, if the Centre also has reasonable grounds to suspect that the information is relevant to the conduct of the Department’s or the Canadian Forces’ investigative activities related to such a threat; and\n(f) the Office of the Superintendent of Financial Institutions, if the Centre also has reasonable grounds to suspect that the information is relevant to the exercise of the powers or the performance of the duties and functions of the Superintendent under the Office of the Superintendent of Financial Institutions Act.\n(2) [Recording of reasons for decision] The Centre shall record in writing the reasons for all decisions to disclose information made under subsection (1).\n(3) [Definition of designated information] For the purposes of subsection (1), designated information means, in respect of a report made under section 7.1, a financial transaction, an attempted financial transaction or an importation or exportation of currency or monetary instruments, as the case may be,\n(a) the name of any person or entity that is identified in the report or that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf;\n(a.1) the date of birth, gender, country of residence and nature of the occupation or business of a person referred to in paragraph (a), any alias that they use or have used and the name and business address of their employer;\n(a.2) the nature of the principal business of an entity referred to in paragraph (a), the entity’s registration or incorporation number and the jurisdiction and country of issue of that number;\n(a.3) the following information in respect of a person or entity referred to in paragraph (a):\n(i) their address, telephone number and electronic mail address,\n(ii) any identification number assigned to them by a person or entity who made a report referred to in subsection 55(1),\n(iii) the Uniform Resource Locator of their website, and\n(iv) the type of document or other information used to identify or verify their identity, the jurisdiction and country of issue of the document and the number of the document or the number associated with the information;\n(b) the name and address of the place of business where the transaction or attempted transaction occurred or the address of the customs office where the importation or exportation occurred, and the date the transaction, attempted transaction, importation or exportation occurred;\n(b.1) the purpose of the transaction, attempted transaction, importation or exportation;\n(c) in the case of an importation or exportation, the amount and type of currency or monetary instruments;\n(c.1) in the case of a transaction or attempted transaction,\n(i) the amount and type of currency, monetary instruments or virtual currency involved, or\n(ii) if no currency, monetary instruments or virtual currency is involved, the value of the transaction or attempted transaction or the type and value of the funds or other remittances that are the subject of the transaction or attempted transaction;\n(c.2) the rate of exchange used in relation to the transaction, attempted transaction, importation or exportation;\n(d) in the case of a transaction or attempted transaction,\n(i) the manner in which the transaction was conducted or the attempted transaction was to be conducted,\n(ii) any transaction number, account number, institution number, branch number or similar identifying number involved,\n(iii) the date on which any account involved is opened or closed, as well as its status,\n(iv) the posting date,\n(v) any identification number assigned to a person or entity referred to in paragraph (a) as part of the transaction or attempted transaction, and\n(vi) the bank identification code or business entity identifier of any person or entity referred to in paragraph (a) that is a member of the Society for Worldwide Interbank Financial Telecommunication;\n(d.1) in the case of a transaction or attempted transaction involving virtual currency or an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, transaction identifiers, including sending and receiving addresses, and any user name of a person or entity referred to in paragraph (a);\n(d.2) in the case of a transaction or attempted transaction, the source of funds or of virtual currency and other related information including the name of the person or entity that is the source of funds or virtual currency, as well as the person or entity’s account number, policy number or identifying number associated with the funds or virtual currency;\n(d.3) in the case of a transaction or attempted transaction that, in whole or in part, is conducted online, the type of device used to conduct the transaction or attempted transaction, as well as the date and time of the transaction or attempted transaction;\n(d.4) in the case of a transaction, whether it was completed or not;\n(d.5) in the case of an incomplete transaction or an attempted transaction, the reason it was not completed;\n(e) the name, address, electronic mail address and telephone number of each partner, director or officer of an entity referred to in paragraph (a), and the address and telephone number of its principal place of business;\n(f) any other similar identifying information that may be prescribed for the purposes of this section;\n(g) the details of the criminal record of a person or entity referred to in paragraph (a) and any criminal charges laid against them that the Centre considers relevant in the circumstances;\n(h) the relationships suspected by the Centre on reasonable grounds to exist between any persons or entities referred to in paragraph (a) and any other persons or entities;\n(h.1) in the case of a transaction or attempted transaction involving an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, any information in respect of the relationships that exist between any persons or entities connected in any way to the transaction or attempted transaction, including any person or entity that initiates or may benefit from it;\n(i) the financial interest that a person or entity referred to in paragraph (a) has in the entity on whose behalf the transaction was made or attempted, or on whose behalf the importation or exportation was made;\n(j) the name of the person or entity referred to in paragraph (a) suspected by the Centre on reasonable grounds to direct, either directly or indirectly, the transaction, attempted transaction, importation or exportation;\n(k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report;\n(l) the number and types of reports on which a disclosure is based;\n(m) the number and categories of persons or entities that made those reports;\n(n) indicators of a money laundering offence, a terrorist activity financing offence, a sanctions evasion offence or a threat to the security of Canada related to the transaction, attempted transaction, importation or exportation;\n(o) information about the importation or exportation sent to the Centre under Part 2;\n(p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication;\n(q) information about the transaction, attempted transaction, importation or exportation, received by the Centre from an institution or agency under an agreement or arrangement referred to in section 56, that constitutes the institution’s or agency’s reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences;\n(r) if an entity referred to in paragraph (a) is a trust, the name, address, electronic mail address and telephone number of every trustee and every known beneficiary and settlor of the trust;\n(s) the name, address, electronic mail address and telephone number of each person who owns or controls, directly or indirectly, 25% or more of an entity referred to in paragraph (a), other than a trust, unless the trust is widely held or publicly traded;\n(t) information respecting the ownership, control and structure of an entity referred to in paragraph (a); and\n(u) any other information set out in a report made under section 7.1.",
+    "history": "2001, c. 41, s. 68; 2006, c. 12, s. 27; 2014, c. 20, s. 283; 2017, c. 20, s. 430; 2019, c. 29, s. 108; 2021, c. 23, s. 168; 2023, c. 26, s. 194; 2024, c. 15, s. 289; 2024, c. 17, s. 343",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 55.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-55.1.html"
+  },
+  {
+    "id": "P-24.501-s56",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "56",
+    "marginal_note": "Agreements and arrangements",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "56\n(1) The Minister may enter into an agreement or arrangement, in writing, with the government of a foreign state or an international organization regarding the exchange, between the Centre and any institution or agency of that state or organization that has powers and duties similar to those of the Centre, of information that the Centre, institution or agency has reasonable grounds to suspect would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences.\n(2) [Agreements and arrangements — Centre] The Centre may, with the approval of the Minister, enter into an agreement or arrangement, in writing, with an institution or agency of a foreign state that has powers and duties similar to those of the Centre, regarding the exchange, between the Centre and the institution or agency, of information that the Centre, institution or agency has reasonable grounds to suspect would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences.\n(3) [Purposes] Agreements or arrangements entered into under subsection (1) or (2) must\n(a) restrict the use of information to purposes relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences; and\n(b) stipulate that the information be treated in a confidential manner and not be further disclosed without the express consent of the Centre.",
+    "history": "2000, c. 17, s. 56; 2001, c. 41, s. 68; 2017, c. 20, s. 431; 2024, c. 15, s. 290",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-56.html"
+  },
+  {
+    "id": "P-24.501-s56.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "56.1",
+    "marginal_note": "Disclosure to foreign agencies",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "56.1\n(1) The Centre may disclose designated information to an institution or agency of a foreign state or of an international organization that has powers and duties similar to those of the Centre, if\n(a) the Centre has reasonable grounds to suspect that the information would be relevant to the investigation or prosecution of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences; and\n(b) the Minister has, in accordance with subsection 56(1), entered into an agreement or arrangement with that foreign state or international organization regarding the exchange of such information.\n(2) [Disclosure to foreign agencies] The Centre may disclose designated information to an institution or agency of a foreign state that has powers and duties similar to those of the Centre, if\n(a) the Centre has reasonable grounds to suspect that the information would be relevant to the investigation or prosecution of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or an offence that is substantially similar to any of those offences; and\n(b) the Centre has, in accordance with subsection 56(2), entered into an agreement or arrangement with that institution or agency regarding the exchange of such information.\n(2.1) [Request for information] For greater certainty, designated information may be disclosed to an institution or agency under subsection (1) or (2) in response to a request made by the institution or agency.\n(3) [Other disclosure] In order to perform its functions under paragraph 54(1)(c), the Centre may direct queries to an institution or agency in respect of which an agreement or arrangement referred to in paragraph (1)(b) or (2)(b) has been entered into, and in doing so it may disclose designated information.\n(4) [Recording of reasons for decision] The Centre shall record in writing the reasons for all decisions to disclose information made under paragraph (1)(a) or (2)(a).\n(4.1) [Publication] After a person has been determined by a court to be guilty of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, or has been determined by a foreign court to be guilty of an offence that is substantially similar to any of those offences, whether on acceptance of a plea of guilty or on a finding of guilt, the Centre may, if it has disclosed designated information under subsection (1) or (2) with respect to the investigation or prosecution of the offence, make public the fact that it made such a disclosure.\n(5) [Definition of designated information] For the purposes of this section, designated information means, in respect of a report made under section 7.1 or of a financial transaction, an attempted financial transaction or an importation or exportation of currency or monetary instruments, as the case may be\n(a) the name of any person or entity that is identified in the report or that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf;\n(a.1) the date of birth, gender, country of residence and nature of the occupation or business of a person referred to in paragraph (a), any alias that they use or have used and the name and business address of their employer;\n(a.2) the nature of the principal business of an entity referred to in paragraph (a), the entity’s registration or incorporation number and the jurisdiction and country of issue of that number;\n(a.3) the following information in respect of a person or entity referred to in paragraph (a):\n(i) their address, telephone number and electronic mail address,\n(ii) any identification number assigned to them by a person or entity who made a report referred to in subsection 55(1),\n(iii) the Uniform Resource Locator of their website, and\n(iv) the type of document or other information used to identify or verify their identity, the jurisdiction and country of issue of the document and the number of the document or the number associated with the information;\n(b) the name and address of the place of business where the transaction or attempted transaction occurred or the address of the customs office where the importation or exportation occurred, and the date the transaction, attempted transaction, importation or exportation occurred;\n(b.1) the purpose of the transaction, attempted transaction, importation or exportation;\n(c) in the case of an importation or exportation, the amount and type of currency or monetary instruments;\n(c.1) in the case of a transaction or attempted transaction,\n(i) the amount and type of currency, monetary instruments or virtual currency involved, or\n(ii) if no currency, monetary instruments or virtual currency is involved, the value of the transaction or attempted transaction or the type and value of the funds or other remittances that are the subject of the transaction or attempted transaction;\n(c.2) the rate of exchange used in relation to the transaction, attempted transaction, importation or exportation;\n(d) in the case of a transaction or attempted transaction,\n(i) the manner in which the transaction was conducted or the attempted transaction was to be conducted,\n(ii) any transaction number, account number, institution number, branch number or similar identifying number involved,\n(iii) the date on which any account involved is opened or closed, as well as its status,\n(iv) the posting date,\n(v) any identification number assigned to a person or entity referred to in paragraph (a) as part of the transaction or attempted transaction, and\n(vi) the bank identification code or business entity identifier of any person or entity referred to in paragraph (a) that is a member of the Society for Worldwide Interbank Financial Telecommunication;\n(d.1) in the case of a transaction or attempted transaction involving virtual currency or an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, transaction identifiers, including sending and receiving addresses, and any user name of a person or entity referred to in paragraph (a);\n(d.2) in the case of a transaction or attempted transaction, the source of funds or of virtual currency and other related information including the name of the person or entity that is the source of funds or virtual currency, as well as the person or entity’s account number, policy number or identifying number associated with the funds or virtual currency;\n(d.3) in the case of a transaction or attempted transaction that, in whole or in part, is conducted online, the type of device used to conduct the transaction or attempted transaction, as well as the date and time of the transaction or attempted transaction;\n(d.4) in the case of a transaction, whether it was completed or not;\n(d.5) in the case of an incomplete transaction or an attempted transaction, the reason it was not completed;\n(e) the name, address, electronic mail address and telephone number of each partner, director or officer of an entity referred to in paragraph (a), and the address and telephone number of its principal place of business;\n(f) any other similar identifying information that may be prescribed for the purposes of this section;\n(g) the details of the criminal record of a person or entity referred to in paragraph (a) and any criminal charges laid against them that the Centre considers relevant in the circumstances;\n(h) the relationships suspected by the Centre on reasonable grounds to exist between any persons or entities referred to in paragraph (a) and any other persons or entities;\n(h.1) in the case of a transaction or attempted transaction involving an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, any information in respect of the relationships that exist between any persons or entities connected in any way to the transaction or attempted transaction, including any person or entity that initiates or may benefit from it;\n(i) the financial interest that a person or entity referred to in paragraph (a) has in the entity on whose behalf the transaction was made or attempted, or on whose behalf the importation or exportation was made;\n(j) the name of the person or entity referred to in paragraph (a) suspected by the Centre on reasonable grounds to direct, either directly or indirectly, the transaction, attempted transaction, importation or exportation;\n(k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report;\n(l) the number and types of reports on which a disclosure is based;\n(m) the number and categories of persons or entities that made those reports;\n(n) indicators of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence related to the transaction, attempted transaction, importation or exportation;\n(o) information about the importation or exportation sent to the Centre under Part 2;\n(p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication;\n(q) if an entity referred to in paragraph (a) is a trust, the name, address, electronic mail address and telephone number of every trustee and every known beneficiary and settlor of the trust;\n(r) the name, address, electronic mail address and telephone number of each person who owns or controls, directly or indirectly, 25% or more of an entity referred to in paragraph (a), other than a trust, unless the trust is widely held or publicly traded;\n(s) information respecting the ownership, control and structure of an entity referred to in paragraph (a); and\n(t) any other information set out in a report made under section 7.1.",
+    "history": "2001, c. 41, s. 68; 2006, c. 12, s. 28; 2014, c. 20, s. 284; 2017, c. 20, s. 432; 2019, c. 29, s. 109; 2021, c. 23, s. 169; 2023, c. 26, s. 195; 2024, c. 15, s. 291",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 56.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-56.1.html"
+  },
+  {
+    "id": "P-24.501-s56.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "56.2",
+    "marginal_note": "Usefulness of information",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "56.2 When the Centre receives information from an institution or agency under an agreement or arrangement referred to in subsection 56(1) or (2), the Centre may provide it with an evaluation of whether the information is useful to the Centre.",
+    "history": "2006, c. 12, s. 29",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 56.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-56.2.html"
+  },
+  {
+    "id": "P-24.501-s57",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "57",
+    "marginal_note": "Use of information",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "57 No person who obtained or who has or had access to information referred to in subsection 55(1) in the course of exercising powers or performing duties and functions under this Part shall use the information for a purpose other than exercising those powers or performing those duties and functions.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-57.html"
+  },
+  {
+    "id": "P-24.501-s58",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "58",
+    "marginal_note": "Feedback, research and public education",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "58\n(1) The Centre may\n(a) inform persons and entities that have provided a report under section 7, 7.1 or 9, or a report referred to in section 9.1, about measures that have been taken with respect to reports under those sections;\n(b) conduct research into trends and developments in the area of money laundering, the financing of terrorist activities, sanctions evasion and the financing of threats to the security of Canada and into improved ways of detecting, preventing and deterring money laundering, the financing of terrorist activities, sanctions evasion and the financing of threats to the security of Canada; and\n(c) undertake measures to inform the public, persons and entities referred to in section 5, authorities engaged in the investigation and prosecution of money laundering offences, terrorist activity financing offences and sanctions evasion offences, and others, with respect to\n(i) their obligations under this Act,\n(ii) the nature and extent of money laundering inside and outside Canada,\n(ii.1) the nature and extent of the financing of terrorist activities inside and outside Canada,\n(ii.2) the nature and extent of the financing, inside and outside Canada, of threats to the security of Canada,\n(ii.3) the nature and extent of sanctions evasion inside and outside Canada, and\n(iii) measures that have been or might be taken to detect, prevent and deter the money laundering — as well as the financing of terrorist activities and the financing of threats to the security of Canada — inside or outside Canada, and the effectiveness of those measures.\n(2) [Limitation] The Centre shall not disclose under subsection (1) any information that would directly or indirectly identify any of the following persons or entities:\n(a) a person who provided a report or information to the Centre;\n(b) a Canadian citizen or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act about whom a report or information was provided;\n(c) a person in Canada or an entity that has a place of business in Canada about whom a report or information was provided.",
+    "history": "2000, c. 17, s. 58; 2001, c. 41, s. 69; 2010, c. 12, s. 1875; 2014, c. 20, s. 285; 2023, c. 26, s. 196; 2024, c. 15, s. 292",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-58.html"
+  },
+  {
+    "id": "P-24.501-s58.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "58.1",
+    "marginal_note": "Centre may disclose information to Minister",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "58.1\n(1) The Centre may, at the request of the Minister, disclose information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), to authorities specified by the Minister for the purpose of assisting the Minister in carrying out the Minister’s powers and duties under Part 1.1.\n(2) [Repealed, 2023, c. 26, s. 197]",
+    "history": "2010, c. 12, s. 1876; 2014, c. 20, s. 286; 2023, c. 26, s. 197",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 58.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-58.1.html"
+  },
+  {
+    "id": "P-24.501-s59",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "59",
+    "marginal_note": "Immunity from compulsory processes",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "59\n(1) Subject to section 36 of the Access to Information Act and sections 34 and 37 of the Privacy Act, the Centre, and any person who has obtained or who has or had access to any information or documents in the course of exercising powers or performing duties and functions under this Act, other than Parts 2 and 2.1, is required to comply with a subpoena, a summons, an order for production of documents, or any other compulsory process only if it is issued in the course of court proceedings in respect of a money laundering offence, a terrorist activity financing offence, a sanctions evasion offence or an offence under this Act in respect of which an information has been laid or an indictment preferred or, in the case of an order for production of documents, if it is issued under section 60, 60.1 or 60.3.\n(2) [Search warrants] Despite any other Act, no search warrant may be issued in respect of the Centre.",
+    "history": "2000, c. 17, s. 59; 2001, c. 41, s. 70; 2006, c. 12, s. 30; 2024, c. 15, s. 293",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-59.html"
+  },
+  {
+    "id": "P-24.501-s60",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "60",
+    "marginal_note": "Limitation on orders for disclosure of information",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "60\n(1) Despite the provisions of any other Act, except sections 49 and 50 of the Access to Information Act and sections 48 and 49 of the Privacy Act, an order for disclosure of information may be issued in respect of the Centre only under subsection (4) or section 60.1 or 60.3.\n(2) [Purpose of application] The Attorney General may, for the purposes of an investigation in respect of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, make an application under subsection (3) for an order for disclosure of information.\n(3) [Application] An application shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General — or a person specially designated by the Attorney General for that purpose — deposing to the following matters:\n(a) the offence under investigation;\n(b) the person or entity in relation to which the information or documents referred to in paragraph (c) are required;\n(c) the type of information or documents — whether in written form, in the form of a report or record or in any other form — obtained by or on behalf of the Director in respect of which disclosure is sought;\n(d) the facts relied on to justify the belief, on reasonable grounds, that the person or entity referred to in paragraph (b) has committed or benefited from the commission of a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to an investigation in respect of any of those offences;\n(e) a summary of any information already received from the Centre in respect of the offence; and\n(f) information respecting all previous applications brought under this section in respect of any person or entity being investigated for the offence.\n(4) [Order for disclosure of information] Subject to the conditions that the judge considers advisable in the public interest, the judge to whom an application is made may order the Director — or any person specially designated in writing by the Director for the purposes of this section — to allow a police officer named in the order to have access to and examine all information and documents to which the application relates or, if the judge considers it necessary in the circumstances, to produce the information and documents to the police officer and allow the police officer to remove them, where the judge is satisfied\n(a) of the matters referred to in paragraph (3)(d); and\n(b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents, having regard to the benefit likely to accrue to the investigation if the access is obtained.\nThe order must be complied with within the period following the service of the order that the judge may specify.\n(5) [Execution in another province] A judge may, if the information or documents in respect of which disclosure is sought are in a province other than the one in which the judge has jurisdiction, issue an order for disclosure and the order may be executed in the other province after it has been endorsed by a judge who has jurisdiction in that other province.\n(6) [Service of order] A copy of the order shall be served on the person to whom it is addressed in the manner that the judge directs or as may be prescribed by rules of court.\n(7) [Extension of period for compliance with order] A judge who makes an order under subsection (4) may, on application of the Director, extend the period within which it is to be complied with.\n(8) [Objection to disclosure of information] The Director — or any person specially designated in writing by the Director for the purposes of this section — may object to the disclosure of any information or document in respect of which an order under subsection (4) has been made by certifying orally or in writing that it should not be disclosed on the ground that\n(a) the Director is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement to which the Government of Canada is a signatory respecting the sharing of information related to a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence or an offence that is substantially similar to any of those offences;\n(b) a privilege is attached by law to the information or document;\n(c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction;\n(c.1) disclosure of the information or document would be injurious to national security; or\n(d) disclosure of the information or document would not, for any other reason, be in the public interest.\n(9) [Determination of objection] An objection made under subsection (8) may be determined, on application, in accordance with subsection (10), by the Chief Justice of the Federal Court, or by any other judge of that Court that the Chief Justice may designate to hear those applications.\n(10) [Judge may examine information] A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document in relation to which the objection is made. The judge shall grant the objection and order that disclosure be refused if the judge is satisfied of any of the grounds mentioned in subsection (8).\n(11) [Limitation period] An application under subsection (9) shall be made within 10 days after the objection is made or within such greater or lesser period as the Chief Justice of the Federal Court, or any other judge of that Court that the Chief Justice may designate to hear those applications, considers appropriate in the circumstances.\n(12) [Appeal to Federal Court of Appeal] An appeal lies from a determination under subsection (9) to the Federal Court of Appeal.\n(13) [Limitation period for appeal] An appeal under subsection (12) shall be brought within 10 days after the date of the determination appealed from or within such further time as the Federal Court of Appeal considers appropriate in the circumstances.\n(14) [Special rules for hearings] An application under subsection (9) or an appeal brought in respect of that application shall be heard in private and, on the request of the person objecting to the disclosure of the information or documents, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.\n(15) [Ex parte representations] During the hearing of an application under subsection (9) or an appeal brought in respect of that application, the person who made the objection in respect of which the application was made or the appeal was brought shall, on the request of that person, be given the opportunity to make representations ex parte.\n(16) [Copies] Where any information or document is examined or provided under subsection (4), the person by whom it is examined or to whom it is provided or any employee of the Centre may make, or cause to be made, one or more copies of it and any copy purporting to be certified by the Director to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.\n(17) [Definitions] The definitions in this subsection apply in this section.\nAttorney General means the Attorney General as defined in section 2 of the Criminal Code. (procureur général)\njudge means a provincial court judge as defined in section 2 of the Criminal Code or a judge as defined in subsection 462.3(1) of that Act. (juge)\npolice officer means any officer, constable or other person employed for the preservation and maintenance of the public peace. (policier)",
+    "history": "2000, c. 17, s. 60; 2001, c. 12, s. 3, c. 32, s. 72, c. 41, s. 71; 2006, c. 12, s. 31; 2024, c. 15, s. 294",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-60.html"
+  },
+  {
+    "id": "P-24.501-s60.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "60.1",
+    "marginal_note": "Application for production order",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "60.1\n(1) The Director of the Canadian Security Intelligence Service, or any employee of the Canadian Security Intelligence Service, may, for the purposes of an investigation in respect of a threat to the security of Canada, after having obtained the approval of the Minister of Public Safety and Emergency Preparedness, make an application under subsection (2) to a judge for an order for disclosure of information.\n(2) [Matters to be specified in application for production order] An application shall be made ex parte in writing and be accompanied by an affidavit of the applicant deposing to the following matters:\n(a) the person or entity in relation to whom the information or documents referred to in paragraph (b) are required;\n(b) the type of information or documents — whether in written form, in the form of a report or record or in any other form — obtained by or on behalf of the Director in respect of which disclosure is sought;\n(c) the facts relied on to justify the belief, on reasonable grounds, that a production order under this section is required to enable the Canadian Security Intelligence Service to investigate a threat to the security of Canada;\n(d) a summary of any information already received from the Centre in respect of the threat to the security of Canada; and\n(e) information respecting all previous applications brought under this section in respect of any person or entity being investigated in relation to the threat to the security of Canada.\n(3) [Order for disclosure of information] Subject to the conditions that the judge considers advisable in the public interest, the judge to whom an application is made may order the Director — or any person specially designated in writing by the Director for the purpose of this section — to allow an employee of the Canadian Security Intelligence Service named in the order to have access to and examine all information and documents to which the application relates or, if the judge considers it necessary in the circumstances, to produce the information and documents to the employee and allow the employee to remove them, if the judge is satisfied\n(a) of the matters referred to in subsection (2); and\n(b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents, having regard to the benefit likely to accrue to the investigation if the access is obtained.\nThe order must be complied with within the period following the service of the order that the judge may specify.\n(4) [Maximum duration of production order] A production order shall not be issued under subsection (3) for a period exceeding sixty days.\n(5) [Service of order] A copy of the order shall be served on the person or entity to whom it is addressed in the manner that the judge directs or as may be prescribed by rules of court.\n(6) [Extension of period for compliance with order] A judge who makes an order under subsection (3) may, on application of the Director, extend the period within which it is to be complied with.\n(7) [Objection to disclosure of information] The Director — or any person specially designated in writing by the Director for the purposes of this section — may object to the disclosure of any information or document in respect of which an order under subsection (3) has been made by certifying orally or in writing that it should not be disclosed on the ground that\n(a) the Director is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement to which the Government of Canada is a signatory respecting the sharing of information related to a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence or an offence that is substantially similar to any of those offences;\n(b) a privilege is attached by law to the information or document;\n(c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction;\n(c.1) disclosure of the information or document would be injurious to national security; or\n(d) disclosure of the information or document would not, for any other reason, be in the public interest.\n(8) [Determination of objection] An objection made under subsection (7) may be determined, on application, in accordance with subsection (9), by the Chief Justice of the Federal Court, or by any other judge of that Court that the Chief Justice may designate to hear those applications.\n(9) [Judge may examine information] A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document in relation to which the objection is made. The judge shall grant the objection and order that disclosure be refused if the judge is satisfied of any of the grounds mentioned in subsection (7).\n(10) [Limitation period] An application under subsection (8) shall be made within 10 days after the objection is made or within such greater or lesser period as the Chief Justice of the Federal Court, or any other judge of that Court that the Chief Justice may designate to hear those applications, considers appropriate in the circumstances.\n(11) [Appeal to Federal Court of Appeal] An appeal lies from a determination under subsection (8) to the Federal Court of Appeal.\n(12) [Limitation period for appeal] An appeal under subsection (11) shall be brought within 10 days after the date of the determination appealed from or within such further time as the Federal Court of Appeal considers appropriate in the circumstances.\n(13) [Special rules for hearings] An application under subsection (8) or an appeal brought in respect of that application shall be heard in private and, on the request of the person objecting to the disclosure of the information or documents, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.\n(14) [Ex parte representations] During the hearing of an application under subsection (8) or an appeal brought in respect of that application, the person who made the objection in respect of which the application was made or the appeal was brought shall, on the request of that person, be given the opportunity to make representations ex parte.\n(15) [Copies] Where any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any employee of the Centre may make, or cause to be made, one or more copies of it and any copy purporting to be certified by the Director to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.\n(16) [Definition of judge] In this section, judge means a judge of the Federal Court designated by the Chief Justice of the Federal Court for the purposes of the Canadian Security Intelligence Service Act.",
+    "history": "2001, c. 41, s. 72; 2005, c. 10, s. 34; 2006, c. 12, s. 32; 2024, c. 15, s. 295",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 60.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-60.1.html"
+  },
+  {
+    "id": "P-24.501-s60.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "60.2",
+    "marginal_note": "Hearing of applications",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "60.2 An application under subsection 60.1(2) to a judge for a production order, or an objection under subsection 60.1(7), shall be heard in private in accordance with regulations made under section 28 of the Canadian Security Intelligence Service Act.",
+    "history": "2001, c. 41, s. 72",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 60.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-60.2.html"
+  },
+  {
+    "id": "P-24.501-s60.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "60.3",
+    "marginal_note": "Purpose of application",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "60.3\n(1) If the Centre makes a disclosure under paragraph 55(3)(b), the Commissioner of Revenue, appointed under section 25 of the Canada Revenue Agency Act, may, for the purposes of an investigation in respect of an offence that is the subject of the disclosure, after having obtained the approval of the Minister of National Revenue, make an application for an order for disclosure of information.\n(2) [Application] An application shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Commissioner — or a person specially designated by the Commissioner for that purpose — deposing to the following matters:\n(a) the offence under investigation;\n(b) the person or entity in relation to which the information or documents referred to in paragraph (c) are required;\n(c) the type of information or documents — whether in written form, in the form of a report or record or in any other form — obtained by or on behalf of the Director in respect of which disclosure is sought;\n(d) the facts relied on to justify the belief, on reasonable grounds, that the person or entity referred to in paragraph (b) has committed or benefited from the commission of an offence referred to in subsection (1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to an investigation in respect of that offence;\n(e) a summary of any information already received from the Centre in respect of the offence; and\n(f) information respecting all previous applications brought under this section in respect of any person or entity being investigated for the offence.\n(3) [Order for disclosure of information] Subject to the conditions that the judge considers advisable in the public interest, the judge to whom an application is made may order the Director — or any person specially designated in writing by the Director for the purposes of this section — to allow an employee of the Canada Revenue Agency named in the order to have access to and examine all information and documents to which the application relates or, if the judge considers it necessary in the circumstances, to produce the information and documents to the employee and allow the employee to remove them, if the judge is satisfied\n(a) of the matters referred to in paragraph (2)(d); and\n(b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents, having regard to the benefit likely to accrue to the investigation if the access is obtained.\nThe order must be complied with within the period following the service of the order that the judge may specify.\n(4) [Execution in another province] A judge may, if the information or documents in respect of which disclosure is sought are in a province other than the one in which the judge has jurisdiction, issue an order for disclosure and the order may be executed in the other province after it has been endorsed by a judge who has jurisdiction in that other province.\n(5) [Service of order] A copy of the order shall be served on the person to whom it is addressed in the manner that the judge directs or as may be prescribed by rules of court.\n(6) [Extension of period for compliance with order] A judge who makes an order under subsection (3) may, on application of the Director, extend the period within which it is to be complied with.\n(7) [Objection to disclosure of information] The Director — or any person specially designated in writing by the Director for the purposes of this section — may object to the disclosure of any information or document in respect of which an order under subsection (3) has been made by certifying orally or in writing that it should not be disclosed on the ground that\n(a) the Director is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement to which the Government of Canada is a signatory respecting the sharing of information related to a money laundering offence or a terrorist activity financing offence, or an offence that is substantially similar to either offence;\n(b) a privilege is attached by law to the information or document;\n(c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction;\n(d) disclosure of the information or document would be injurious to national security; or\n(e) disclosure of the information or document would not, for any other reason, be in the public interest.\n(8) [Determination of objection] An objection made under subsection (7) may be determined, on application, in accord­ance with subsection (9), by the Chief Justice of the Federal Court, or by any other judge of that Court that the Chief Justice may designate to hear those applications.\n(9) [Judge may examine information] A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document in relation to which the objection is made. The judge shall grant the objection and order that disclosure be refused if the judge is satisfied of any of the grounds mentioned in subsection (7).\n(10) [Limitation period] An application under subsection (8) shall be made within 10 days after the objection is made or within any greater or lesser period that the Chief Justice of the Federal Court, or any other judge of that Court that the Chief Justice may designate to hear those applications, considers appropriate in the circumstances.\n(11) [Appeal to Federal Court of Appeal] An appeal lies from a determination under subsection (8) to the Federal Court of Appeal.\n(12) [Limitation period for appeal] An appeal under subsection (11) shall be brought within 10 days after the date of the determination appealed from or within any further time that the Federal Court of Appeal considers appropriate in the circumstances.\n(13) [Special rules for hearings] An application under subsection (8) or an appeal brought in respect of that application shall be heard in private and, on the request of the person objecting to the disclosure of the information or documents, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.\n(14) [Ex parte representations] During the hearing of an application under subsection (8) or an appeal brought in respect of that application, the person who made the objection in respect of which the application was made or the appeal was brought shall, on his or her request, be given the opportunity to make representations ex parte.\n(15) [Copies] Where any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any employee of the Centre may make, or cause to be made, one or more copies of it and any copy purporting to be certified by the Director to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.\n(16) [Definition of judge] For the purposes of this section, judge means a provincial court judge as defined in section 2 of the Criminal Code or a judge as defined in subsection 462.3(1) of that Act.",
+    "history": "2006, c. 12, s. 33",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 60.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-60.3.html"
+  },
+  {
+    "id": "P-24.501-s61",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "61",
+    "marginal_note": "Certain provisions not applicable",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Disclosure and Use of Information",
+    "text": "61 Section 43 of the Customs Act, section 231.2 of the Income Tax Act and section 289 of the Excise Tax Act do not apply to the Centre or to its employees in their capacity as employees.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-61.html"
+  },
+  {
+    "id": "P-24.501-s62",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "62",
+    "marginal_note": "To ensure compliance",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "62\n(1) An authorized person may, from time to time, examine the records and inquire into the business and affairs of any person or entity referred to in section 5 for the purpose of ensuring compliance with Part 1 or 1.1, and for that purpose may\n(a) at any reasonable time, enter any premises, other than a dwelling-house, in which the authorized person believes, on reasonable grounds, that there are records relevant to ensuring compliance with Part 1 or 1.1;\n(b) use or cause to be used any computer system or data processing system in the premises to examine any data contained in or available to the system;\n(c) reproduce any record, or cause it to be reproduced from the data, in the form of a printout or other intelligible output and remove the printout or other output for examination or copying; and\n(d) use or cause to be used any copying equipment in the premises to make copies of any record.\n(2) [Assistance to Centre] The owner or person in charge of premises referred to in subsection (1) and every person found there shall give the authorized person all reasonable assistance to enable them to carry out their responsibilities and shall furnish them with any information with respect to the administration of Part 1 or 1.1 or the regulations under it that they may reasonably require.",
+    "history": "2000, c. 17, s. 62; 2010, c. 12, s. 1882",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-62.html"
+  },
+  {
+    "id": "P-24.501-s63",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "63",
+    "marginal_note": "Warrant required to enter dwelling-house",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "63\n(1) If the premises referred to in subsection 62(1) is a dwelling-house, the authorized person may not enter it without the consent of the occupant except under the authority of a warrant issued under subsection (2).\n(2) [Authority to issue warrant] A justice of the peace may issue a warrant authorizing the authorized person to enter a dwelling-house, subject to any conditions that may be specified in the warrant, if on ex parte application the justice is satisfied by information on oath that\n(a) there are reasonable grounds to believe that there are in the premises records relevant to ensuring compliance with Part 1 or 1.1;\n(b) entry to the dwelling-house is necessary for any purpose that relates to ensuring compliance with Part 1 or 1.1; and\n(c) entry to the dwelling-house has been refused or there are reasonable grounds for believing that entry will be refused.\n(3) [Areas that may be entered] For greater certainty, an authorized person who enters a dwelling-house under authority of a warrant may enter only a room or part of a room in which the person believes on reasonable grounds that a person or an entity referred to in section 5 is carrying on its business, profession or activity.",
+    "history": "2000, c. 17, s. 63; 2010, c. 12, s. 1882",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-63.html"
+  },
+  {
+    "id": "P-24.501-s63.01",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "63.01",
+    "marginal_note": "Means of telecommunication",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "63.01\n(1) For the purposes of sections 62 and 63, an authorized person is considered to have entered a place when accessing it remotely by a means of telecommunication.\n(2) [Limitation — access by means of telecommunication] An authorized person who enters remotely, by a means of telecommunication, a place that is not accessible to the public shall do so with the knowledge of the owner or person in charge of the place and shall be remotely in the place for no longer than the period necessary for the purpose referred to in subsection 62(1).",
+    "history": "2023, c. 26, s. 198",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 63.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-63.01.html"
+  },
+  {
+    "id": "P-24.501-s63.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "63.1",
+    "marginal_note": "Information demand",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "63.1\n(1) For an examination under subsection 62(1), an authorized person may also serve notice to require that the person or entity provide, at the place and in accordance with the time and manner stipulated in the notice, any document or other information relevant to the administration of Part 1 or 1.1 in the form of electronic data, a printout or other intelligible output.\n(2) [Obligation to provide information] The person or entity on whom the notice is served shall provide, in accordance with the notice, the documents or other information with respect to the administration of Part 1 or 1.1 that the authorized person may reasonably require.",
+    "history": "2006, c. 12, s. 34; 2010, c. 12, s. 1882",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 63.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-63.1.html"
+  },
+  {
+    "id": "P-24.501-s64",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "64",
+    "marginal_note": "Definition of judge",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "64\n(1) In this section, judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court.\n(2) [No examination or copying of certain documents when privilege claimed] If an authorized person acting under section 62, 63 or 63.1 is about to examine or copy a document in the possession of a legal counsel who claims that a named client or former client of the legal counsel has a solicitor-client privilege in respect of the document, the authorized person shall not examine or make copies of the document.\n(3) [Retention of documents] A legal counsel who claims privilege under subsection (2) shall\n(a) place the document, together with any other document in respect of which the legal counsel at the same time makes the same claim on behalf of the same client, in a package and suitably seal and identify the package or, if the authorized person and the legal counsel agree, allow the pages of the document to be initialled and numbered or otherwise suitably identified; and\n(b) retain it and ensure that it is preserved until it is produced to a judge as required under this section and an order is issued under this section in respect of the document.\n(4) [Application to judge] If a document has been retained under subsection (3), the client or the legal counsel on behalf of the client may\n(a) within 14 days after the day the document was begun to be so retained, apply, on three days notice of motion to the Deputy Attorney General of Canada, to a judge for an order\n(i) fixing a day, not later than 21 days after the date of the order, and a place for the determination of the question whether the client has solicitor-client privilege in respect of the document, and\n(ii) requiring the production of the document to the judge at that time and place;\n(b) serve a copy of the order on the Deputy Attorney General of Canada; and\n(c) if the client or legal counsel has served a copy of the order under paragraph (b), apply at the appointed time and place for an order determining the question.\n(5) [Disposition of application] An application under paragraph (4)(c) shall be heard in private and, on the application, the judge\n(a) may, if the judge considers it necessary to determine the question, inspect the document and, if the judge does so, the judge shall ensure that it is repackaged and resealed;\n(b) shall decide the question summarily and\n(i) if the judge is of the opinion that the client has a solicitor-client privilege in respect of the document, order the release of the document to the legal counsel, or\n(ii) if the judge is of the opinion that the client does not have a solicitor-client privilege in respect of the document, order that the legal counsel make the document available for examination or copying by the authorized person; and\n(c) at the same time as making an order under paragraph (b), deliver concise reasons that identify the document without divulging the details of it.\n(6) [Order to deliver] If a document is being retained under subsection (3) and a judge, on the application of the Attorney General of Canada, is satisfied that no application has been made under paragraph (4)(a) or that after having made that application no further application has been made under paragraph (4)(c), the judge shall order that the legal counsel make the document available for examination or copying by the authorized person.\n(7) [Application to another judge] If the judge to whom an application has been made under paragraph (4)(a) cannot act or continue to act in the application under paragraph (4)(c) for any reason, the application under paragraph (4)(c) may be made to another judge.\n(8) [Costs] No costs may be awarded on the disposition of an application under this section.\n(9) [Prohibition] The authorized person shall not examine or make copies of any document without giving a reasonable opportunity for a claim of solicitor-client privilege to be made under subsection (2).\n(9.1) [Prohibition] The authorized person shall not examine or make copies of a document in the possession of a person, not being a legal counsel, who contends that a claim of solicitor-client privilege may be made in respect of the document by a legal counsel, without giving that person a reasonable opportunity to contact that legal counsel to enable a claim of solicitor-client privilege to be made.\n(10) [Waiver of claim of privilege] If a legal counsel has made a claim that a named client or former client of the legal counsel has a solicitor-client privilege in respect of a document, the legal counsel shall at the same time communicate to the authorized person the client’s latest known address so that the authorized person may endeavour to advise the client of the claim of privilege that has been made on their behalf and may by doing so give the client an opportunity, if it is practicable within the time limited by this section, to waive the privilege before the matter is to be decided by a judge.",
+    "history": "2000, c. 17, s. 64; 2001, c. 12, s. 4; 2006, c. 12, s. 35(E)",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-64.html"
+  },
+  {
+    "id": "P-24.501-s65",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "65",
+    "marginal_note": "Disclosure to law enforcement agencies",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "65\n(1) The Centre may disclose to the appropriate law enforcement agencies any information of which it becomes aware under subsection (4) or section 62, 63 or 63.1 and that it suspects on reasonable grounds would be relevant to investigating or prosecuting an offence under this Act arising out of a contravention of Part 1 or 1.1.\n(2) [Compliance of persons or entities] For the purpose of ensuring compliance with Part 1 or 1.1, the Centre may disclose to or receive from any agency or body that regulates or supervises persons or entities to whom Part 1 or 1.1 applies information relating to the compliance of those persons or entities with that Part.\n(3) [Repealed, 2023, c. 26, s. 199]\n(4) [Compliance of persons or entities] For the purpose of ensuring compliance with Parts 1 and 1.1, the Centre shall receive information voluntarily provided to it by a person or entity — other than an agency or body referred to in subsection (2) — relating to the compliance with Part 1 or 1.1 of persons or entities referred to in section 5.",
+    "history": "2000, c. 17, s. 65; 2004, c. 15, s. 101; 2006, c. 12, s. 36; 2010, c. 12, s. 1882; 2013, c. 40, ss. 280, 281; 2014, c. 20, s. 287; 2023, c. 26, s. 199",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-65.html"
+  },
+  {
+    "id": "P-24.501-s65.01",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "65.01",
+    "marginal_note": "Disclosure to Canada Revenue Agency",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "65.01\n(1) The Centre may disclose to the Canada Revenue Agency information relating to the compliance with Part 1 of persons or entities referred to in section 5 if the Centre has reasonable grounds to suspect that the information would be relevant to the initial implementation of policies respecting the reporting of international electronic funds transfers to the Canada Revenue Agency.\n(2) [Limitation] Any information disclosed by the Centre under subsection (1) may be used by the Canada Revenue Agency only for purposes relating to the initial implementation of the policies referred to in that subsection or to ensuring compliance with any provision of the Income Tax Act that requires the reporting of international electronic funds transfers to the Canada Revenue Agency.\n(3) [Limitation] The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5.",
+    "history": "2014, c. 20, s. 288",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 65.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-65.01.html"
+  },
+  {
+    "id": "P-24.501-s65.02",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "65.02",
+    "marginal_note": "Disclosure to Canada Revenue Agency",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "65.02\n(1) The Centre may disclose to the Canada Revenue Agency information relating to the compliance with Part 1 of persons or entities referred to in section 5 if the Centre has reasonable grounds to suspect that the information would be relevant to ensuring compliance with Part XV.1 of the Income Tax Act.\n(2) [Limitation] Any information disclosed by the Centre under subsection (1) may be used by the Canada Revenue Agency only for purposes relating to ensuring compliance with Part XV.1 of the Income Tax Act.\n(3) [Limitation] The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5.",
+    "history": "2014, c. 20, s. 289",
+    "last_amended": "2015-01-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 65.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-65.02.html"
+  },
+  {
+    "id": "P-24.501-s65.03",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "65.03",
+    "marginal_note": "Disclosure to Bank of Canada",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "65.03\n(1) The Centre may disclose to the Bank of Canada any information relating to the compliance with Part 1 or 1.1 of persons or entities to whom Part 1 or 1.1 applies if the Centre is of the opinion that the information is relevant to the Bank of Canada’s objects under the Retail Payment Activities Act.\n(2) [Limitation] Any information disclosed by the Centre under subsection (1) may be used by the Bank of Canada only for the purpose of carrying out the Bank of Canada’s objects under the Retail Payment Activities Act or, in relation to a provision of that Act that is not in force, for the purpose of planning to carry out those objects.\n(3) [Limitation] The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5.",
+    "history": "2021, c. 23, s. 182",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 65.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-65.03.html"
+  },
+  {
+    "id": "P-24.501-s65.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "65.1",
+    "marginal_note": "Agreements and arrangements",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Compliance Measures",
+    "text": "65.1\n(1) The Centre may enter into an agreement or arrangement, in writing, with an institution or agency of a foreign state that has powers and duties, similar to those of the Centre, with respect to verifying compliance with requirements to identify persons or entities, keep records or make reports, or with an international organization made up of such institutions or agencies, that stipulates\n(a) that the Centre and the institution, agency or organization may exchange information about the compliance of persons and entities with those requirements and about the assessment of risk related to their compliance;\n(b) that the information may only be used for purposes relevant to ensuring compliance with the requirements and to assessing risk related to compliance; and\n(c) that the information will be treated in a confidential manner and not be further disclosed without the express consent of the Centre.\n(2) [Disclosure] The Centre may, in accordance with the agreement or arrangement, provide the institution, agency or organization with information referred to in the agreement or arrangement.\n(3) [Usefulness of information] When the Centre receives information from an institution, agency or organization under an agreement or arrangement, the Centre may provide it with an evaluation of whether the information is useful to the Centre.",
+    "history": "2006, c. 12, s. 37; 2017, c. 20, s. 433",
+    "last_amended": "2017-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 65.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-65.1.html"
+  },
+  {
+    "id": "P-24.501-s66",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "66",
+    "marginal_note": "Power to enter into",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Contracts and Agreements",
+    "text": "66\n(1) The Centre may, for the purpose of exercising its powers or performing its duties and functions under this Part, enter into contracts, memoranda of understanding and other agreements with a department or an agency of the Government of Canada, with the government of a province, with the government of a foreign state and with any other person or organization, whether inside or outside Canada, in its own name or in the name of Her Majesty in right of Canada.\n(2) [Agreements re databases] Agreements relating to the Centre’s collection of information from databases referred to in paragraph 54(1)(b) must specify the nature of and limits with respect to the information that the Centre may collect from those databases.\n(3) [Limitation] Despite subsection (1), only the Minister may enter into an agreement or arrangement referred to in subsection 56(1).",
+    "history": "2000, c. 17, s. 66; 2014, c. 20, s. 290",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-66.html"
+  },
+  {
+    "id": "P-24.501-s67",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "67",
+    "marginal_note": "Choice of service providers",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Contracts and Agreements",
+    "text": "67 Despite section 9 of the Department of Public Works and Government Services Act, the Centre may, with the approval of the Governor in Council given on the recommendation of the Treasury Board, procure goods and services, including legal services, from outside the federal public administration.",
+    "history": "2000, c. 17, s. 67; 2003, c. 22, s. 224(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-67.html"
+  },
+  {
+    "id": "P-24.501-s68",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "68",
+    "marginal_note": "Centre",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Legal Proceedings",
+    "text": "68 Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Centre, whether in its own name or in the name of Her Majesty in right of Canada, may be brought or taken by or against the Centre in the name of the Centre in any court that would have jurisdiction if the Centre were a corporation that is not an agent of Her Majesty.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-68.html"
+  },
+  {
+    "id": "P-24.501-s68.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "68.1",
+    "marginal_note": "Filing of documents",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Legal Proceedings",
+    "text": "68.1 The Centre may, for the purpose of any action, suit or other legal proceedings brought or taken under this Act, file with the court any documents containing information referred to in subsection 55(1).",
+    "history": "2014, c. 20, s. 291",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 68.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-68.1.html"
+  },
+  {
+    "id": "P-24.501-s69",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "69",
+    "marginal_note": "No liability",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Legal Proceedings",
+    "text": "69 No action lies against Her Majesty, the Minister, the Director, any employee of the Centre or any person acting under the direction of the Director for anything done or omitted to be done in good faith in the administration or discharge of any powers, duties or functions that under this Act are intended or authorized to be exercised or performed.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-69.html"
+  },
+  {
+    "id": "P-24.501-s70",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "70",
+    "marginal_note": "Audit",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Audit",
+    "text": "70\n(1) All receipts and expenditures of the Centre are subject to examination and audit by the Auditor General of Canada.\n(2) [Use and disclosure] The Auditor General of Canada and every person acting on behalf of or under the direction of the Auditor General of Canada shall not use or disclose any information referred to in subsection 55(1) that they have obtained, or to which they have had access, in the course of exercising powers or performing duties and functions under this Act or the Auditor General Act, except for the purposes of exercising those powers or performing those duties and functions.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-70.html"
+  },
+  {
+    "id": "P-24.501-s71",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "71",
+    "marginal_note": "Annual report",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Reports",
+    "text": "71\n(1) The Director shall, on or before September 30 of each year following the Centre’s first full year of operations, submit an annual report on the operations of the Centre for the preceding year to the Minister, and the Minister shall table a copy of the report in each House of Parliament on any of the first 30 days on which that House is sitting after the Minister receives the report.\n(2) [Contents] The report referred to in subsection (1) shall include\n(a) a description of the management guidelines and policies of the Centre for the protection of human rights and freedoms; and\n(b) information on the performance by the Centre of its duties and functions, including any statistics by which that performance is measured.",
+    "history": "2000, c. 17, s. 71; 2014, c. 20, s. 292",
+    "last_amended": "2014-06-19",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-71.html"
+  },
+  {
+    "id": "P-24.501-s72",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "72",
+    "marginal_note": "Review of Act by parliamentary committee",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Reports",
+    "text": "72\n(1) Every five years beginning on the day on which this section comes into force, the administration and operation of this Act shall be reviewed by the committee of the House of Commons, of the Senate or of both Houses that is designated or established for that purpose.\n(2) [Review by Privacy Commissioner] Every two years beginning on the day on which this section comes into force, the Privacy Commissioner, appointed under section 53 of the Privacy Act, shall review the measures taken by the Centre to protect information it receives or collects under this Act and shall, within three months after the review, submit a report on those measures to the Speaker of the Senate and the Speaker of the House of Commons, who shall each table the report in the House over which he or she presides without delay after receiving it or, if that House is not then sitting, on any of the first 15 days on which that House is sitting after the Speaker receives it.",
+    "history": "2000, c. 17, s. 72; 2006, c. 12, s. 38",
+    "last_amended": "2007-02-10",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-72.html"
+  },
+  {
+    "id": "P-24.501-s72.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "72.1",
+    "marginal_note": "Authorized person",
+    "part": "PART 3 - Financial Transactions and Reports Analysis Centre of Canada",
+    "division": "",
+    "heading": "Service of Notices",
+    "text": "72.1 The service of a notice by or on behalf of the Centre on a person or entity referred to in paragraph 5(h.1) is sufficient if it is served on the person who is indicated in the application for registration, or in accordance with subsection 11.13(1), as being authorized to accept, on behalf of the person or entity referred to in that paragraph, notices that are served or caused to be served by the Centre under this Act.",
+    "history": "2014, c. 20, s. 293",
+    "last_amended": "2020-06-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 72.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-72.1.html"
+  },
+  {
+    "id": "P-24.501-s73",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73",
+    "marginal_note": "Regulations",
+    "part": "PART 4 - Regulations",
+    "division": "",
+    "heading": "PART 4 - Regulations",
+    "text": "73\n(1) The Governor in Council may, on the recommendation of the Minister, make any regulations that the Governor in Council considers necessary for carrying out the purposes and provisions of this Act, including regulations\n(a) respecting dealing in virtual currencies;\n(b) respecting the keeping of records referred to in section 6;\n(c) respecting the verification of the identity of persons and entities referred to in section 6.1 and requiring the reporting to government institutions or agencies of any discrepancies in information on the beneficial ownership or control of an entity arising out of that verification;\n(d) respecting the reports to the Centre referred to in section 7 and subsections 7.1(1) and 9(1);\n(e) respecting the determination of whether a person is a person described in any of paragraphs 9.3(1)(a) to (c);\n(e.1) and (e.2) [Repealed, 2017, c. 20, s. 434]\n(f) respecting the measures referred to in subsections 9.3(2) and (2.1);\n(g) respecting the measures referred to in subsection 9.4(1);\n(h) respecting the program referred to in subsection 9.6(1);\n(i) respecting the special measures referred to in subsection 9.6(3);\n(i.1) respecting the disclosure of information under subsection 11.01(1) or the collection or use of information under subsection 11.01(2), including the establishment and implementation of codes of practice by persons and entities referred to in section 5 and respecting the roles of the Privacy Commissioner and the Centre in relation to those codes;\n(j) respecting the registration referred to in sections 11.1 to 11.2;\n(k) respecting the reports referred to in section 12(1) and the declarations referred to in section 39.02; and\n(k.1) respecting the assessments referred to in section 51.1;\n(k.2) respecting the assessments referred to in section 51.2; and\n(l) prescribing anything that by this Act is to be prescribed.\n(l.1) to (y) [Repealed, 2017, c. 20, s. 434]\n(y.1) and (y.2) [Repealed, 2014, c. 20, s. 294]\n(z) and (z.1) [Repealed, 2017, c. 20, s. 434]\n(2) and (3) [Repealed, 2001, c. 41, s. 73]",
+    "history": "2000, c. 17, s. 73; 2001, c. 41, s. 73; 2006, c. 12, s. 39; 2010, c. 12, s. 1877; 2014, c. 20, s. 294; 2017, c. 20, s. 434; 2021, c. 23, s. 170; 2023, c. 29, s. 18; 2024, c. 15, s. 296; 2024, c. 17, s. 344",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.html"
+  },
+  {
+    "id": "P-24.501-s73.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.1",
+    "marginal_note": "Regulations",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Violations",
+    "text": "73.1\n(1) The Governor in Council may make regulations\n(a) designating, as a violation that may be proceeded with under this Part, the contravention of a specified provision of this Act or the regulations;\n(b) classifying each violation as a minor violation, a serious violation or a very serious violation, and classifying a series of minor violations as a serious violation or a very serious violation;\n(c) having regard to subsection (2), fixing a penalty, or a range of penalties, in respect of any violation;\n(d) prescribing the additional penalty to be paid for the purposes of subsection 73.18(1);\n(e) respecting the service of documents under this Part, including the manner and proof of service and the circumstances under which documents are deemed to be served; and\n(f) generally for carrying out the purposes and provisions of this Part.\n(2) [Maximum penalties] The maximum penalty for a violation is $100,000 if the violation is committed by a person and $500,000 if the violation is committed by an entity.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.1.html"
+  },
+  {
+    "id": "P-24.501-s73.11",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.11",
+    "marginal_note": "Criteria for penalty",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Violations",
+    "text": "73.11 Except if a penalty is fixed under paragraph 73.1(1)(c), the amount of a penalty shall, in each case, be determined taking into account that penalties have as their purpose to encourage compliance with this Act rather than to punish, the harm done by the violation and any other criteria that may be prescribed by regulation.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.11.html"
+  },
+  {
+    "id": "P-24.501-s73.12",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.12",
+    "marginal_note": "How contravention may be proceeded with",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Violations",
+    "text": "73.12 If a contravention that is designated under paragraph 73.1(1)(a) can be proceeded with either as a violation or as an offence under this Act, proceeding in one manner precludes proceeding in the other.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.12.html"
+  },
+  {
+    "id": "P-24.501-s73.13",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.13",
+    "marginal_note": "Commission of violation",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Violations",
+    "text": "73.13\n(1) Every contravention that is designated under paragraph 73.1(1)(a) constitutes a violation and the person or entity that commits the violation is liable to a penalty determined in accordance with sections 73.1 and 73.11.\n(2) [Notice of violation or compliance agreement] If the Centre believes on reasonable grounds that a person or entity has committed a violation, the Centre may\n(a) issue and cause to be served on the person or entity a notice of violation; or\n(b) issue and cause to be served on the person or entity a notice of violation with an offer to reduce by half the penalty proposed in the notice if the person or entity enters into a compliance agreement with the Centre in respect of the provision to which the violation relates.",
+    "history": "2006, c. 12, s. 40; 2023, c. 26, s. 200(E)",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.13.html"
+  },
+  {
+    "id": "P-24.501-s73.14",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.14",
+    "marginal_note": "Contents of notice",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Notices of Violation",
+    "text": "73.14\n(1) When the Centre issues a notice of violation under subsection 73.13(2), the notice shall name the person or entity believed to have committed a violation, identify the violation and set out\n(a) the penalty that the Centre proposes to impose;\n(b) the right of the person or entity, within 30 days after the day on which the notice is served or within any longer period that the Centre specifies, to pay the penalty or to make representations to the Director with respect to the violation and the proposed penalty, and the manner for doing so; and\n(c) the fact that, if the person or entity does not pay the penalty or make representations in accordance with the notice, the person or entity will be deemed to have committed the violation and the Centre will impose the penalty in respect of it.\n(2) [Administrative corrections] If a notice of violation contains any error or omission, the Centre may serve a corrected notice of violation on the person or entity at any time during the period referred to in paragraph (1)(b).",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.14.html"
+  },
+  {
+    "id": "P-24.501-s73.15",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.15",
+    "marginal_note": "Payment of penalty",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Notices of Violation",
+    "text": "73.15\n(1) If the person or entity pays the penalty proposed in the notice of violation, the person or entity is deemed to have committed the violation and proceedings in respect of it are ended.\n(2) [Representations to Director] If the person or entity makes representations in accordance with the notice, the Director shall decide, on a balance of probabilities, whether the person or entity committed the violation and, if so, may, subject to any regulations made under paragraph 73.1(1)(c), impose the penalty proposed, a lesser penalty or no penalty.\n(3) [Failure to pay or make representations] A person or entity that neither pays the penalty nor makes representations in accordance with the notice is deemed to have committed the violation and the Centre shall impose the penalty proposed in the notice.\n(4) [Notice of decision and right of appeal] The Director shall cause notice of any decision made under subsection (2) or the penalty imposed under subsection (3) to be issued and served on the person or entity together with, in the case of a decision made under subsection (2) in respect of a serious violation or very serious violation, notice of the right of appeal under subsection 73.21(1).",
+    "history": "2006, c. 12, s. 40; 2017, c. 20, s. 435(F); 2023, c. 26, s. 201(E)",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.15.html"
+  },
+  {
+    "id": "P-24.501-s73.16",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.16",
+    "marginal_note": "Contents of compliance agreement",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "73.16\n(1) When the Centre offers to enter into a compliance agreement under paragraph 73.13(2)(b), the agreement shall\n(a) identify the violation and provide that the person or entity will comply with the provision to which the violation relates within the period, and be subject to the terms and conditions, specified in the agreement; and\n(b) set out the amount that the person or entity will have to pay as the reduced penalty for the violation if the compliance agreement is entered into.\n(2) [Refusal to enter into agreement] The person or entity shall enter into the compliance agreement and pay the reduced penalty within 10 days after receiving the notice of violation and, if it does not do so, the person or entity is deemed to have refused to enter into the agreement, and the full penalty proposed in the notice of violation and section 73.15 apply.\n(3) [Extension of period] The Centre may extend the period referred to in paragraph (1)(a) if the Centre is satisfied that the person or entity with which the compliance agreement was entered into is unable to comply with it within that period for reasons beyond their control.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.16.html"
+  },
+  {
+    "id": "P-24.501-s73.17",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.17",
+    "marginal_note": "Compliance agreement complied with",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "73.17 If the Centre considers that a compliance agreement has been complied with, the Centre shall serve a notice to that effect on the person or entity and, on the service of the notice, no further proceedings may be taken against the person or entity with respect to the violation.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.17.html"
+  },
+  {
+    "id": "P-24.501-s73.18",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.18",
+    "marginal_note": "Compliance agreement not complied with",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "73.18\n(1) If the Centre considers that a compliance agreement has not been complied with, the Centre may issue and serve a notice of default on the person or entity to the effect that the person or entity is liable to pay the remainder of the penalty set out in the notice of violation and a prescribed additional penalty.\n(2) [Contents of notice] A notice of default shall include the date, which shall be 30 days after the day on which the notice is served, on or before which an application for review may be filed and particulars of how the application may be filed.\n(3) [No set-off or compensation] On the service of a notice of default, the person or entity served has no right of set-off or compensation against any amount that they spent under the compliance agreement.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.18.html"
+  },
+  {
+    "id": "P-24.501-s73.19",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.19",
+    "marginal_note": "Application for review",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "73.19\n(1) A person or entity served with a notice of default under subsection 73.18(1) may, on or before the date specified in the notice or within any further time that the Centre allows, file an application for review by the Director.\n(2) [Review] The Director may confirm the Centre’s decision or decide that the person or entity has complied with the compliance agreement.\n(3) [Failure to pay or apply for review] A person or entity that neither pays the amounts set out in the notice of default nor files an application for review in accordance with the notice is deemed to have not complied with the compliance agreement and shall pay the amounts without delay.\n(4) [Notice of decision and right of appeal] The Director shall cause notice of the decision to be issued and served on the person or entity together with, in the case of a serious violation or very serious violation, notice of the right of appeal under subsection 73.21(1).",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.19.html"
+  },
+  {
+    "id": "P-24.501-s73.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.2",
+    "marginal_note": "Deemed violation",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Compliance Agreements",
+    "text": "73.2 A person or entity that enters into a compliance agreement is deemed to have committed the violation in respect of which the agreement was entered into.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.2.html"
+  },
+  {
+    "id": "P-24.501-s73.21",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.21",
+    "marginal_note": "Right of appeal",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Appeal to Federal Court",
+    "text": "73.21\n(1) A person or entity on which a notice of a decision made under subsection 73.15(2) or 73.19(2) is served, in respect of a serious violation or very serious violation, may, within 30 days after the day on which the notice is served, or within any longer period that the Court allows, appeal the decision to the Federal Court.\n(2) [Appeal — no notice of decision] If the Director does not cause notice of a decision to be issued and served under subsection 73.15(4) within 90 days after the completion of representations made under subsection 73.15(2), the person or entity that made the representations may appeal the penalty proposed in the notice of violation to the Federal Court, within 30 days after the day on which the 90-day period expires.\n(3) [Appeal — no notice of decision] If the Director does not cause notice of a decision to be issued and served under subsection 73.19(4) within 90 days after the day on which the Director received the application for review under subsection 73.19(1), the person or entity that filed the application may appeal to the Federal Court the amounts set out in the notice of default referred to in subsection 73.18(1), within 30 days after the day on which the 90-day period expires.\n(4) [Precautions against disclosure] In an appeal, the Court shall take every reasonable precaution, including, when appropriate, conducting hearings in private, to avoid the disclosure by the Court or any person or entity of information referred to in subsection 55(1).\n(4.1) [Exception] Subsection (4) does not apply to the following information:\n(a) the name of the person or entity that was served with the notice of violation;\n(b) the nature of the violation; and\n(c) the amount of the penalty imposed.\n(5) [Powers of Court] On an appeal, the Court may confirm, set aside or, subject to any regulations made under paragraph 73.1(1)(c), vary the decision of the Director.",
+    "history": "2006, c. 12, s. 40; 2019, c. 29, s. 110",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.21.html"
+  },
+  {
+    "id": "P-24.501-s73.22",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.22",
+    "marginal_note": "Publication",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Publication",
+    "text": "73.22\n(1) In the following cases, the Centre shall make public, as soon as feasible, the nature of the violation or the default, as the case may be, the name of the person or entity and the amount of the applicable penalty:\n(a) a person or entity is deemed to have committed a violation under subsection 73.15(1) or (3);\n(b) a person or entity is served with a notice of a decision made under subsection 73.15(2) indicating that they have committed a violation;\n(c) a person or entity enters into a compliance agreement with the Centre;\n(d) a person or entity is issued a notice of default in respect of a compliance agreement they have entered into with the Centre and they\n(i) pay the amount they are liable to pay under subsection 73.18(1),\n(ii) are served with a notice of a decision made under subsection 73.19(2) confirming the Centre’s decision that the compliance agreement has not been complied with, or\n(iii) are deemed under subsection 73.19(3) to have not complied with the compliance agreement.\n(2) [Publication — reasons] In making public the nature of a violation, the Centre may include the reasons for its decision, including the relevant facts, analysis and considerations that formed part of the decision.",
+    "history": "2006, c. 12, s. 40; 2019, c. 29, s. 111; 2024, c. 17, s. 345",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.22.html"
+  },
+  {
+    "id": "P-24.501-s73.23",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.23",
+    "marginal_note": "Violations not offences",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Rules about Violations",
+    "text": "73.23\n(1) For greater certainty, a violation is not an offence.\n(2) [Non-application of section 126 of the Criminal Code] Section 126 of the Criminal Code does not apply in respect of any obligation or prohibition under this Act whose contravention is a violation under this Act.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.23.html"
+  },
+  {
+    "id": "P-24.501-s73.24",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.24",
+    "marginal_note": "Due diligence available",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Rules about Violations",
+    "text": "73.24\n(1) Due diligence is a defence in a proceeding in relation to a violation.\n(2) [Common law principles] Every rule and principle of the common law that renders any circumstance a justification or an excuse in relation to a charge for an offence applies in respect of a violation to the extent that it is not inconsistent with this Act.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.24.html"
+  },
+  {
+    "id": "P-24.501-s73.25",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.25",
+    "marginal_note": "Debts to Her Majesty",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Collection of Penalties",
+    "text": "73.25\n(1) A penalty and any interest due in respect of the penalty constitute a debt due to Her Majesty in right of Canada and may be recovered in the Federal Court.\n(2) [Time limit] No proceedings to recover a debt referred to in subsection (1) may be commenced after the period of five years that begins on the day on which the debt became payable.\n(3) [Proceeds payable to Receiver General] A penalty paid or recovered under this Part is payable to and shall be remitted to the Receiver General.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.25.html"
+  },
+  {
+    "id": "P-24.501-s73.26",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.26",
+    "marginal_note": "Certificate",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Collection of Penalties",
+    "text": "73.26\n(1) The unpaid amount of any debt referred to in subsection 73.25(1) may be certified by the Director.\n(2) [Registration in Federal Court] Registration in the Federal Court of a certificate made under subsection (1) has the same effect as a judgment of that Court for a debt of the amount specified in the certificate and all related registration costs.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.26.html"
+  },
+  {
+    "id": "P-24.501-s73.27",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.27",
+    "marginal_note": "Collecting penalties",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Collection of Penalties",
+    "text": "73.27\n(1) The Centre may, for the purpose of collecting penalties proposed in a notice of violation issued under subsection 73.13(2) or imposed under this Part, enter into a contract, memorandum of understanding or other agreement with a department or an agency of the Government of Canada or the government of a province and with any other person or organization, inside Canada, in its own name or in the name of Her Majesty in right of Canada.\n(2) [Disclosure of information] The Centre may disclose to the other party of the contract, memorandum or agreement any information required to collect the penalties.\n(3) [Use of information] The other party shall not use the information referred to in subsection (2) for any purpose other than collecting the penalties.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.27.html"
+  },
+  {
+    "id": "P-24.501-s73.28",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.28",
+    "marginal_note": "Interest",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Collection of Penalties",
+    "text": "73.28 If a person or entity fails to remit a penalty payable under this Part to the Receiver General, the person or entity shall pay to the Receiver General interest on the amount of the penalty. The interest shall be calculated at the prescribed rate for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day on which the amount is paid.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.28.html"
+  },
+  {
+    "id": "P-24.501-s73.29",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.29",
+    "marginal_note": "Garnishment",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Collection of Penalties",
+    "text": "73.29\n(1) If the Director is of the opinion that a person or entity is or is about to become liable to make a payment to a person or entity liable to pay a penalty or interest under this Part, the Director may, by written notice, require the first person or entity to pay without delay to the Receiver General, on account of the second person’s or entity’s liability, all or part of the money otherwise payable to the second person or entity.\n(2) [Applicability to future payments] If the Director requires an employer to pay to the Receiver General money otherwise payable to an employee as remuneration,\n(a) the requirement is applicable to all future payments of remuneration until the liability is satisfied; and\n(b) the employer shall pay to the Receiver General out of each payment of remuneration the amount that the Director stipulates in the notice.\n(3) [Discharge of liability] The receipt of the Director is a good and sufficient discharge of the original liability to the extent of the payment.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.29.html"
+  },
+  {
+    "id": "P-24.501-s73.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.3",
+    "marginal_note": "Write-off",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "Collection of Penalties",
+    "text": "73.3\n(1) The Director may write off in whole or in part a penalty or interest payable by a person or entity under this Part.\n(2) [Effect of write-off] The writing off of a penalty or interest under this section does not affect any right of Her Majesty to collect or recover the penalty or interest.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.3.html"
+  },
+  {
+    "id": "P-24.501-s73.4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.4",
+    "marginal_note": "Evidence",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "73.4 In a proceeding in respect of a violation or a prosecution for an offence, a notice of violation purporting to be issued under subsection 73.13(2), a notice of decision purporting to be issued under subsection 73.15(4) or 73.19(4), a notice of default purporting to be issued under subsection 73.18(1) or a certificate purporting to be made under subsection 73.26(1) is admissible in evidence without proof of the signature or official character of the person appearing to have signed it.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.4.html"
+  },
+  {
+    "id": "P-24.501-s73.5",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "73.5",
+    "marginal_note": "Time limit",
+    "part": "PART 4.1 - Notices of Violation, Compliance Agreements and Penalties",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "73.5\n(1) No proceedings in respect of a violation may be commenced later than two years after the subject-matter of the proceedings became known to the Centre.\n(2) [Certificate of Centre] A document appearing to have been issued by the Centre, certifying the day on which the subject-matter of any proceedings became known to the Centre, is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and is, in the absence of evidence to the contrary, proof of the matter asserted in it.",
+    "history": "2006, c. 12, s. 40",
+    "last_amended": "2008-12-30",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 73.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-73.5.html"
+  },
+  {
+    "id": "P-24.501-s74",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "74",
+    "marginal_note": "General offences",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "74\n(1) Every person or entity that knowingly contravenes any of sections 6, 6.1 and 9.1 to 9.31, subsection 9.4(2), sections 9.5 to 9.7, 11.1, 11.43, 11.44 and 11.6, subsections 12(1) and (4) and 36(1), section 37, subsections 39.02(1), (4), (5) and (8) and 39.27(1), section 39.28, subsections 55(1) and (2), section 57 and subsections 62(2), 63.1(2) and 64(3) or the regulations is guilty of an offence and liable\n(a) on summary conviction, to a fine of not more than $250,000 or to imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.\n(2) [Offence — contravention of a directive] Every person or entity that knowingly contravenes section 11.43, except insofar as it relates to any required reporting measure as contemplated by paragraph 11.42(2)(e) and specified in a directive issued under subsection 11.42(1), is guilty of an offence and liable\n(a) on summary conviction, to a fine of not more than $250,000 or to imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.",
+    "history": "2000, c. 17, s. 74; 2006, c. 12, s. 41; 2010, c. 12, s. 1878; 2014, c. 20, ss. 295, 296; 2021, c. 23, s. 171; 2024, c. 15, s. 297",
+    "last_amended": "2025-04-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-74.html"
+  },
+  {
+    "id": "P-24.501-s75",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "75",
+    "marginal_note": "Reporting and regulations — sections 7 and 7.1 and subsection 11.49(1)",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "75\n(1) Every person or entity that contravenes section 7 or 7.1 or any regulation made under subsection 11.49(1) is guilty of an offence and liable\n(a) on summary conviction, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine of not more than $2,000,000 or to imprisonment for a term of not more than five years, or to both.\n(2) [Defence for employees] No employee of a person or an entity shall be convicted of an offence under subsection (1) in respect of a transaction or proposed transaction that they reported to their superior or in respect of property whose existence they reported to their superior.",
+    "history": "2000, c. 17, s. 75; 2001, c. 41, s. 74; 2010, c. 12, s. 1879; 2021, c. 23, s. 172",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-75.html"
+  },
+  {
+    "id": "P-24.501-s76",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "76",
+    "marginal_note": "Disclosure",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "76 Every person or entity that contravenes section 8\n(a) is guilty of an offence punishable on summary conviction; or\n(b) is guilty of an indictable offence and liable to imprisonment for a term of not more than two years.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-76.html"
+  },
+  {
+    "id": "P-24.501-s77",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "77",
+    "marginal_note": "Reporting — section 9",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "77\n(1) Every person or entity that contravenes subsection 9(1) or (3) is guilty of an offence and liable on summary conviction to a fine of not more than $1,000,000.\n(2) [Reporting — section 11.43] Every person or entity that contravenes section 11.43, only insofar as it relates to any required reporting measure as contemplated by paragraph 11.42(2)(e) and specified in a directive issued under subsection 11.42(1), is guilty of an offence and liable on summary conviction to a fine of not more than $1,000,000.",
+    "history": "2000, c. 17, s. 77; 2010, c. 12, s. 1880; 2021, c. 23, s. 173",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-77.html"
+  },
+  {
+    "id": "P-24.501-s77.01",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "77.01",
+    "marginal_note": "Verifications and reviews — sections 9.92 and 9.93",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "77.01 Every person or entity that knowingly contravenes section 9.92 or 9.93 is guilty of an offence and liable\n(a) on summary conviction, to a fine of not more than $250,000 or to imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.",
+    "history": "2024, c. 17, s. 346",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 77.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-77.01.html"
+  },
+  {
+    "id": "P-24.501-s77.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "77.1",
+    "marginal_note": "Registry",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "77.1 Every person or entity that provides information to the Centre under section 11.12, 11.13, 11.14 or 11.3 and that knowingly makes any false or misleading statement or knowingly provides false or misleading information to a person responsible for carrying out functions under this Act is guilty of an offence and liable\n(a) on summary conviction, to a fine of not more than $250,000 or to imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.",
+    "history": "2006, c. 12, s. 42; 2021, c. 23, s. 174",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 77.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-77.1.html"
+  },
+  {
+    "id": "P-24.501-s77.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "77.2",
+    "marginal_note": "Threats and retaliation against employees",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "77.2\n(1) Every person or entity that is an employer, that acts on behalf of an employer or that is in a position of authority in respect of an employee commits an offence if the person or entity takes a disciplinary measure against, demotes, terminates or otherwise adversely affects the employment of an employee, or threatens to do so,\n(a) with the intent to compel the employee to abstain from fulfilling an obligation under this Act; or\n(b) with the intent to retaliate against the employee because the employee has fulfilled or taken steps to fulfill any such obligation.\n(2) [Punishment] Every person or entity that commits an offence under subsection (1)\n(a) is guilty of an offence punishable on summary conviction; or\n(b) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years.",
+    "history": "2023, c. 26, s. 202",
+    "last_amended": "2023-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 77.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-77.2.html"
+  },
+  {
+    "id": "P-24.501-s77.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "77.3",
+    "marginal_note": "Offence — structured financial transactions",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "77.3\n(1) Every person or entity commits an offence that directly or indirectly undertakes, or attempts to undertake, a structured financial transaction.\n(2) [Structured financial transactions] For the purpose of subsection (1), a structured financial transaction is a series of financial transactions that\n(a) cause a person or entity referred to in section 5 to be in receipt of cash or virtual currency or involve the initiation of an international electronic funds transfer or the making of a disbursement, in any of the following transactions:\n(i) the redemption of chips, tokens or plaques,\n(ii) a front cash withdrawal,\n(iii) a safekeeping withdrawal,\n(iv) an advance on any form of credit, including an advance by a marker or a counter cheque,\n(v) a payment on a bet, including a slot jackpot,\n(vi) a payment to a client of funds received for credit to that client or another client,\n(vii) the cashing of a cheque or the redemption of another negotiable instrument,\n(viii) a reimbursement to a client of travel or entertainment expenses;\n(b) would, if they occurred as a single financial transaction, require a person or entity referred to in section 5 to report it to the Centre; and\n(c) are undertaken with the intent that a person or entity referred to in section 5 will not report a financial transaction to the Centre.\n(3) [Punishment] Every person or entity that is guilty of an offence under subsection (1) is liable\n(a) on summary conviction, to a fine or imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine or imprisonment for a term of not more than five years, or to both.",
+    "history": "2023, c. 26, s. 202; 2024, c. 15, s. 298",
+    "last_amended": "2024-06-20",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 77.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-77.3.html"
+  },
+  {
+    "id": "P-24.501-s77.4",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "77.4",
+    "marginal_note": "Offence — registration",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "77.4 A person or entity referred to in section 11.1 that knowingly engages in an activity for which it is not registered with the Centre is guilty of an offence and liable\n(a) on summary conviction, to a fine of not more than $250,000 or to imprisonment for a term of not more than two years less a day, or to both; or\n(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.",
+    "history": "2023, c. 26, s. 203",
+    "last_amended": "2024-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 77.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-77.4.html"
+  },
+  {
+    "id": "P-24.501-s78",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "78",
+    "marginal_note": "Liability of officers and directors",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "78 If a person or an entity commits an offence under this Act, any officer, director or agent of the person or entity who directed, authorized, assented to, acquiesced in or participated in its commission is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person or entity has been prosecuted or convicted.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-78.html"
+  },
+  {
+    "id": "P-24.501-s79",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "79",
+    "marginal_note": "Offence by employee, agent or mandatary",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "79 In a prosecution for an offence under section 75 or 77,\n(a) it is sufficient proof of the offence to establish that it was committed by an employee or agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence; and\n(b) no person or entity shall be found guilty of the offence if they establish that they exercised due diligence to prevent its commission.",
+    "history": "2000, c. 17, s. 79; 2006, c. 12, s. 43; 2021, c. 23, s. 175",
+    "last_amended": "2021-06-29",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-79.html"
+  },
+  {
+    "id": "P-24.501-s80",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "80",
+    "marginal_note": "Exemption",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "80 A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under any of sections 74 to 77 if the peace officer or person does any of the things mentioned in those sections for the purpose of investigating a money laundering offence or a terrorist activity financing offence.",
+    "history": "2000, c. 17, s. 80; 2001, c. 41, s. 75",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-80.html"
+  },
+  {
+    "id": "P-24.501-s81",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "81",
+    "marginal_note": "Time limitation — five years",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "81\n(1) Proceedings under paragraph 74(1)(a), 74(2)(a), 75(1)(a) or 76(a), subsection 77(1) or (2) or paragraph 77.1(a) or 77.2(2)(a) may be instituted within, but not after, five years after the time when the subject-matter of the proceedings arose.\n(2) [Time limitation — eight years] Proceedings under paragraph 77.3(3)(a) or 77.4(a) may be instituted within, but not after, eight years after the time when the subject-matter of the proceedings arose.",
+    "history": "2000, c. 17, s. 81; 2006, c. 12, s. 44; 2010, c. 12, s. 1881; 2023, c. 26, s. 204; 2024, c. 15, s. 300",
+    "last_amended": "2024-06-22",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-81.html"
+  },
+  {
+    "id": "P-24.501-s82",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "82",
+    "marginal_note": "Venue",
+    "part": "PART 5 - Offences and Punishment",
+    "division": "",
+    "heading": "PART 5 - Offences and Punishment",
+    "text": "82 A complaint or information in respect of an offence under this Act may be heard, tried or determined by a court if the accused is resident or carrying on business within the territorial jurisdiction of the court although the subject-matter of the complaint or information did not arise in that territorial jurisdiction.",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-82.html"
+  },
+  {
+    "id": "P-24.501-s*83",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "*83",
+    "marginal_note": "Regulations remain in effect",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "*83 Every regulation made under the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991, that is in force immediately before the coming into force of this Act shall be deemed to have been made under this Act and shall remain in force until it is repealed or amended pursuant to this Act.\n* [Note: Section 73 in force July 5, 2000, see SI/2000-55.]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. *83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-*83.html"
+  },
+  {
+    "id": "P-24.501-s83.1",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "83.1",
+    "marginal_note": "Definitions",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "83.1 The following definitions apply in this section and in sections 83.2 and 83.3.\nagent or mandatary, in relation to a specified person or entity, means any agent or mandatary acting on the commencement day on behalf of the specified person or entity to provide any of the services referred to in paragraph 5(h). (mandataire)\ncommencement day means the day on which this section and sections 83.2 and 83.3 come into force. (date de référence)\nsecond anniversary means the second anniversary of the commencement day. (deuxième anniversaire)\nspecified person or entity means a person or entity referred to in paragraph 5(h). (personne ou entité déterminée)",
+    "history": "2023, c. 26, s. 206",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 83.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-83.1.html"
+  },
+  {
+    "id": "P-24.501-s83.2",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "83.2",
+    "marginal_note": "Agent or mandatary",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "83.2\n(1) A specified person or entity shall, no later than the second anniversary,\n(a) verify whether every agent or mandatary is a person or entity referred to in any of paragraphs 11.11(1)(a) to (f); and\n(b) obtain and review the documents referred to in subsection 9.93(2) in respect of every agent or mandatary.\n(2) [Deeming] The verification and review carried out under subsection (1) are deemed to be a verification carried out under section 9.92 and a review carried out under subsection 9.93(1), respectively.",
+    "history": "2023, c. 26, s. 206",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 83.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-83.2.html"
+  },
+  {
+    "id": "P-24.501-s83.3",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "83.3",
+    "marginal_note": "Documents — registration",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "83.3\n(1) A specified person or entity that is registered with the Centre on the commencement day shall, in the prescribed form and manner, provide the Centre with the documents referred to in paragraph 11.12(1)(b) or (c) no later than the second anniversary.\n(2) [Translation] The obligation to provide a translation set out in subsection 11.12(1.1) applies with respect to those documents.",
+    "history": "2023, c. 26, s. 206",
+    "last_amended": "2025-10-01",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 83.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-83.3.html"
+  },
+  {
+    "id": "P-24.501-s84 to 96",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "84 to 96",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Consequential Amendments",
+    "text": "84 to 96 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 84 to 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-84 to 96.html"
+  },
+  {
+    "id": "P-24.501-s97",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "97",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Conditional Amendments",
+    "text": "97 [Amendments]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-97.html"
+  },
+  {
+    "id": "P-24.501-s98",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "98",
+    "marginal_note": "",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Repeal",
+    "text": "98 [Repeal]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-98.html"
+  },
+  {
+    "id": "P-24.501-s*99",
+    "act_code": "P-24.501",
+    "act_short": "PCMLTFA",
+    "act_name": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act",
+    "section": "*99",
+    "marginal_note": "Coming into force",
+    "part": "PART 6 - Transitional Provisions, Consequential and Conditional Amendments, Repeal and Coming into Force",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*99 The provisions of this Act, other than section 97, come into force on a day or days to be fixed by order of the Governor in Council.\n* [Note: Section 97 in force on assent June 29, 2000; sections 1 to 4, 38 and 40 to 44, subsection 45(1), sections 46 to 53, paragraphs 54 (b) to (d), subsections 55(1), (2) and (6) and sections 56 to 61, 66 to 82, 84, 85, 90 and 91 in force July 5, 2000, see SI/2000-55; sections 5, 7, 8, 10 and 11, the portion of section 54 before paragraph (b), subsections 55(3) to (5.1) and (7) and section 89 in force October 28, 2001, see SI/2001-88; sections 6 and 9, subsection 45(2) and sections 62 to 65, 83 and 98 in force June 12, 2002, see SI/2002-84; sections 12 to 37 and 39 in force January 6, 2003, see SI/2002-153; sections 86 to 88 and 92 to 96 in force March 31, 2004, see SI/2004-39.]",
+    "history": "",
+    "last_amended": "2004-03-31",
+    "current_to": "2025-10-14",
+    "citation": "PCMLTFA, s. *99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-24.501/section-*99.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/P-33.01.json b/data/processed/P-33.01.json
new file mode 100644
index 0000000000000000000000000000000000000000..2d3d56665c2149969085bf56c4f8006d6a0e76d8
--- /dev/null
+++ b/data/processed/P-33.01.json
@@ -0,0 +1,2518 @@
+[
+  {
+    "id": "P-33.01-s1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Public Service Employment Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-1.html"
+  },
+  {
+    "id": "P-33.01-s2",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The following definitions apply in this Act.\nBoard means the Federal Public Sector Labour Relations and Employment Board referred to in subsection 4(1) of the Federal Public Sector Labour Relations and Employment Board Act. (Commission des relations de travail et de l’emploi)\nCommission means the Public Service Commission continued by subsection 4(1). (Commission)\ndepartment means\n(a) an organization named in Schedule I to the Financial Administration Act;\n(b) any other organization that is designated by the Governor in Council as a department for the purposes of this Act; or\n(c) any part of any organization that is designated by the Governor in Council as a department for the purposes of this Act. (ministère)\ndeployment means the transfer of a person from one position to another in accordance with Part 3. (mutation)\ndeputy head\n(a) in relation to an organization named in Schedule I to the Financial Administration Act, its deputy minister;\n(b) in relation to any organization or part of an organization that is designated as a department under this Act, the person that the Governor in Council designates as the deputy head for the purposes of this Act; and\n(c) in relation to any organization named in Schedule IV or V to the Financial Administration Act to which the Commission has the exclusive authority to make appointments, its chief executive officer or, if there is no chief executive officer, its statutory deputy head or, if there is neither, the person designated by the Governor in Council as its deputy head for the purposes of this Act. (administrateur général)\nemployee means a person employed in that part of the public service to which the Commission has exclusive authority to make appointments. (fonctionnaire)\nemployer means\n(a) the Treasury Board, in relation to an organization named in Schedule I or IV to the Financial Administration Act; or\n(b) in relation to a separate agency to which the Commission has exclusive authority to make appointments, that separate agency. (employeur)\nequity-seeking group means a group of persons who are disadvantaged on the basis of one or more prohibited grounds of discrimination within the meaning of the Canadian Human Rights Act. (groupe en quête d’équité)\nexternal appointment process means a process for making one or more appointments in which persons may be considered whether or not they are employed in the public service. (processus de nomination externe)\ninternal appointment process means a process for making one or more appointments in which only persons employed in the public service may be considered. (processus de nomination interne)\nminister, except in section 131, means any minister referred to in section 4.1 of the Salaries Act and any minister of State referred to in the Ministries and Ministers of State Act. (ministre)\norganization means any portion of the federal public administration named in Schedule I, IV or V to the Financial Administration Act. (administration)\npublic service means the several positions in or under\n(a) the departments named in Schedule I to the Financial Administration Act;\n(b) the organizations named in Schedule IV to that Act; and\n(c) the separate agencies named in Schedule V to that Act. (fonction publique)\nseparate agency means an organization named in Schedule V to the Financial Administration Act. (organisme distinct)\nstatutory deputy head means any officer who, by any Act of Parliament, is or is deemed to be a deputy head or who has, or is deemed to have, the rank of a deputy head. (administrateur général au titre de la loi)\nTribunal[Repealed, 2013, c. 40, s. 403]\n(2) [References to deputy head] In this Act, unless the context otherwise requires,\n(a) a reference to a deputy head in relation to an employee shall be construed as a reference to the deputy head of the department or other organization, as the case may be, in which the employee is employed; and\n(b) a reference to a deputy head in relation to an appointment shall be construed as a reference to the deputy head of the department or other organization, as the case may be, in which the appointment is made.\n(3) [References to occupational groups] A reference in this Act to an occupational group shall be construed as a reference to a group or subgroup of employees defined by the employer, and a reference to the executive group shall be construed as a reference to an occupational group or subgroup designated by the employer and consisting of management personnel.\n(4) [References to abuse of authority] For greater certainty, a reference in this Act to abuse of authority shall be construed as including bad faith and personal favouritism.\n(5) [References to error, omission or improper conduct] A reference in this Act to an error, an omission or improper conduct shall be construed as including an error, an omission or improper conduct that results from a bias or barrier that disadvantages persons who belong to any equity-seeking group.",
+    "history": "2003, c. 22, ss. 12 “2”, 271; 2005, c. 16, s. 17; 2013, c. 40, s. 403; 2017, c. 9, s. 48; 2021, c. 23, s. 277",
+    "last_amended": "2023-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-2.html"
+  },
+  {
+    "id": "P-33.01-s3",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "3",
+    "marginal_note": "Descriptive cross-references",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3 If, in any provision of this Act, a reference to another provision of this Act is followed by words in parentheses that are descriptive of the subject-matter of the provision referred to, the words in parentheses form no part of the provision in which they occur and are deemed to have been inserted for convenience of reference only.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-3.html"
+  },
+  {
+    "id": "P-33.01-s4",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "4",
+    "marginal_note": "Commission continued",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "4\n(1) The Public Service Commission is continued, consisting of a President and two or more other Commissioners.\n(2) [Eligibility] In order to be eligible to hold office as a Commissioner, a person must be a Canadian citizen within the meaning of the Citizenship Act or a permanent resident within the meaning of the Immigration and Refugee Protection Act.\n(3) [Full-time or part-time] The President shall serve on a full-time basis and the other Commissioners on a part-time basis.\n(4) [Other employment or activities] Commissioners shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with their functions, and the President shall devote the whole of his or her time to the performance of the President’s functions.\n(5) [Appointment of Commissioners] The President and other Commissioners shall be appointed by the Governor in Council. The appointment of the President shall be made by commission under the Great Seal, after approval by resolution of the Senate and House of Commons.\n(6) [Tenure and term of office] A Commissioner holds office during good behaviour for a term of seven years, but may be removed by the Governor in Council at any time on address of the Senate and House of Commons.\n(7) [Re-appointment] A Commissioner, on the expiration of a first or any subsequent term of office, is eligible to be re-appointed for a further term not exceeding seven years.\n(8) [Oath or affirmation] Before commencing his or her functions, a Commissioner shall take an oath or make a solemn affirmation in the following form before the Clerk of the Privy Council or the person designated by the Clerk:\nI, , do swear (or solemnly affirm) that I will faithfully, truly and impartially, to the best of my judgment, skill and ability, execute and perform the office of (Commissioner or President, as the case may be) of the Public Service Commission. (Add, in the case where an oath is taken, “So help me God” (or name of deity).)",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-4.html"
+  },
+  {
+    "id": "P-33.01-s5",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "5",
+    "marginal_note": "Salaries",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "5\n(1) The Commissioners shall be paid the remuneration determined by the Governor in Council.\n(2) [Expenses] The Commissioners are entitled to be paid reasonable travel and other expenses incurred by them in the course of their duties while absent from their ordinary place of residence or, in the case of the President, while absent from his or her ordinary place of work.\n(3) [Application of Public Service Superannuation Act] The President is deemed to be employed in the public service for the purposes of the Public Service Superannuation Act.\n(4) [Application of other Acts] The Commissioners are deemed to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and regulations made under section 9 of the Aeronautics Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-5.html"
+  },
+  {
+    "id": "P-33.01-s6",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "6",
+    "marginal_note": "President",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "6\n(1) The President is the chief executive officer of the Commission.\n(2) [Residence] The President shall reside in the National Capital Region as described in the schedule to the National Capital Act or within the distance of it specified by the Governor in Council.\n(3) [Acting President] If the President is absent or unable to act or if the office of President is vacant, the minister designated under section 23 may authorize a Commissioner or other qualified person to act as President for a period not exceeding sixty days, and the Governor in Council may authorize a Commissioner or other qualified person to act as President for any longer period.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-6.html"
+  },
+  {
+    "id": "P-33.01-s7",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "7",
+    "marginal_note": "Quorum",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "7\n(1) A majority of the Commissioners constitutes a quorum of the Commission.\n(2) [Vacancy] A vacancy in the membership of the Commission does not impair the right of the remaining Commissioners to act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-7.html"
+  },
+  {
+    "id": "P-33.01-s8",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "8",
+    "marginal_note": "Head office",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "8 The head office of the Commission shall be in the National Capital Region described in the schedule to the National Capital Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-8.html"
+  },
+  {
+    "id": "P-33.01-s9",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "9",
+    "marginal_note": "Human resources",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "9 The Commission may appoint the persons necessary for the proper conduct of its work in the manner authorized by this Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-9.html"
+  },
+  {
+    "id": "P-33.01-s10",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "10",
+    "marginal_note": "Experts and advisers",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission",
+    "text": "10\n(1) The Commission may retain on a temporary basis the services of experts or other persons having technical or special knowledge to assist it in an advisory capacity and, subject to the approval of the Treasury Board, fix their remuneration.\n(2) [Application of Public Service Superannuation Act] Persons whose services are retained under subsection (1) are not employed in the public service for the purposes of the Public Service Superannuation Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-10.html"
+  },
+  {
+    "id": "P-33.01-s11",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "11",
+    "marginal_note": "Mandate",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Mandate and Functions of Commission",
+    "text": "11 The mandate of the Commission is\n(a) to appoint, or provide for the appointment of, persons to or from within the public service in accordance with this Act;\n(b) to conduct investigations and audits in accordance with this Act; and\n(c) to administer the provisions of this Act relating to political activities of employees and deputy heads.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-11.html"
+  },
+  {
+    "id": "P-33.01-s12",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "12",
+    "marginal_note": "Functions assigned by Governor in Council",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Mandate and Functions of Commission",
+    "text": "12 The Commission shall perform any functions in relation to the public service that are assigned to it by the Governor in Council.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-12.html"
+  },
+  {
+    "id": "P-33.01-s13",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "13",
+    "marginal_note": "Delegation to Commissioners and employees",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Mandate and Functions of Commission",
+    "text": "13 Any power or function of the Commission under this Act, other than under section 20 or 22, may be exercised or performed by any Commissioner or employee of the Commission authorized by the Commission to do so and, if so exercised or performed, is deemed to have been exercised or performed by the Commission.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-13.html"
+  },
+  {
+    "id": "P-33.01-s14",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "14",
+    "marginal_note": "Consultation by Commission",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Mandate and Functions of Commission",
+    "text": "14 The Commission shall, on request or if it considers consultation necessary or desirable, consult with the employer or any employee organization certified as a bargaining agent under the Federal Public Sector Labour Relations Act with respect to policies respecting the manner of making and revoking appointments or with respect to the principles governing lay-offs or priorities for appointment.",
+    "history": "2003, c. 22, s. 12 “14”; 2017, c. 9, s. 55",
+    "last_amended": "2017-06-19",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-14.html"
+  },
+  {
+    "id": "P-33.01-s15",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "15",
+    "marginal_note": "Exercise of powers and functions by deputy heads",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Delegation by Commission to Deputy Heads",
+    "text": "15\n(1) The Commission may authorize a deputy head to exercise or perform, in relation to his or her organization, in the manner and subject to any terms and conditions that the Commission directs, any of the powers and functions of the Commission under this Act, other than its powers under sections 17, 20 and 22, its power to investigate appointments under sections 66 to 69 and its powers under Part 7.\n(2) [Revision or rescission] Subject to subsection (3), the Commission may revise or rescind an authorization granted under this section.\n(3) [Revocation of appointments] Where the Commission authorizes a deputy head to make appointments pursuant to an internal appointment process, the authorization must include the power to revoke those appointments and to take corrective action whenever the deputy head, after investigation, is satisfied that an error, an omission or improper conduct affected the selection of a person for appointment.\n(4) [Exception] In authorizing a deputy head under subsection (3), the Commission is not required to include the authority to revoke appointments or to take corrective action in circumstances referred to in sections 68 and 69.\n(5) [Commission jurisdiction] The Commission may not revoke an appointment referred to in subsection (3) or take corrective action in relation to such an appointment except in circumstances referred to in sections 68 and 69.\n(6) [Re-appointment on revocation] Where the appointment of a person is revoked by a deputy head acting pursuant to subsection (3), the Commission may appoint that person to another position if the Commission is satisfied that the person meets the essential qualifications referred to in paragraph 30(2)(a).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-15.html"
+  },
+  {
+    "id": "P-33.01-s16",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "16",
+    "marginal_note": "Compliance with appointment policies",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Delegation by Commission to Deputy Heads",
+    "text": "16 In exercising or performing any of the Commission’s powers and functions pursuant to section 15, a deputy head is subject to any policies established by the Commission under subsection 29(3).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-16.html"
+  },
+  {
+    "id": "P-33.01-s17",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "17",
+    "marginal_note": "Audits by Commission",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission Audits",
+    "text": "17\n(1) The Commission may conduct audits on any matter within its jurisdiction and on the exercise, by deputy heads, of their authority under subsection 30(2) and may make recommendations to deputy heads.\n(2) [Biases and barriers] The power to conduct audits includes the power to determine whether there are biases or barriers that disadvantage persons belonging to any equity-seeking group.",
+    "history": "2003, c. 22, s. 12 “17”; 2021, c. 23, s. 278",
+    "last_amended": "2021-06-29",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-17.html"
+  },
+  {
+    "id": "P-33.01-s18",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "18",
+    "marginal_note": "Powers of Commission",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission Audits",
+    "text": "18 In conducting an audit, the Commission has all the powers of a commissioner under Part I of the Inquiries Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-18.html"
+  },
+  {
+    "id": "P-33.01-s19",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "19",
+    "marginal_note": "Persons acting for Commission",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Commission Audits",
+    "text": "19\n(1) The Commission may direct that any audit under section 17 be conducted, in whole or in part, by a Commissioner or any other person.\n(2) [Powers of Commissioner] In relation to a matter before a Commissioner under subsection (1), the Commissioner has the powers referred to in section 18.\n(3) [Powers of other persons] In relation to a matter before a person other than a Commissioner under subsection (1), the person has the powers referred to in section 18 subject to any limitations specified by the Commission.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-19.html"
+  },
+  {
+    "id": "P-33.01-s20",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "20",
+    "marginal_note": "Exclusion of positions and persons",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Exclusions from this Act",
+    "text": "20\n(1) Where the Commission decides that it is neither practicable nor in the best interests of the public service to apply this Act or any of its provisions to any position or person or class of positions or persons, the Commission may, with the approval of the Governor in Council, exclude that position, person or class from the application of this Act or those provisions.\n(2) [Consultation with employer] The Commission shall consult the employer in respect of an exclusion from any provision of this Act whose application is not within the Commission’s jurisdiction.\n(3) [Re-application of provisions to persons or positions] The Commission may, with the approval of the Governor in Council, re-apply any of the provisions of this Act to any position or person, or class of positions or persons, excluded pursuant to subsection (1).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-20.html"
+  },
+  {
+    "id": "P-33.01-s21",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "21",
+    "marginal_note": "Regulations of Governor in Council",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Exclusions from this Act",
+    "text": "21 The Governor in Council may, on the recommendation of the Commission, make regulations prescribing how any position or person, or class of positions or persons, excluded under section 20 from the application of this Act or any of its provisions is to be dealt with.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-21.html"
+  },
+  {
+    "id": "P-33.01-s22",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "22",
+    "marginal_note": "General regulatory power",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Regulations of Commission",
+    "text": "22\n(1) The Commission may make any regulations that it considers necessary to give effect to the provisions of this Act relating to matters under its jurisdiction.\n(2) [Regulations] Without limiting the generality of subsection (1), the Commission may make regulations\n(a) establishing for any person or class of persons a right to be appointed — in priority to all persons other than those referred to in sections 39.1 and 40 and subsections 41(1) and (4) — during the period specified by the Commission, to any position for which the Commission is satisfied that they meet the essential qualifications referred to in paragraph 30(2)(a);\n(b) determining the order of priority of the rights to appointment established by any regulations made under paragraph (a);\n(c) respecting appointments on an acting basis and the maximum period for which any such appointments or any class of such appointments may be made, and excluding any such appointments or class from the operation of any or all of the provisions of this Act;\n(d) for the purpose of facilitating the implementation of employment equity programs developed by an employer or a deputy head, respecting the appointment to or from within the public service of persons belonging to a designated group within the meaning of section 3 of the Employment Equity Act, and excluding any such persons or any group of such persons from the operation of any or all of the provisions of this Act;\n(e) respecting the appointment of persons within the executive group or to the executive group from within or outside the public service, and excluding any such persons or any class of such persons from the operation of any or all of the provisions of this Act;\n(f) respecting the disclosure of information obtained in the course of an investigation under this Act;\n(g) defining incumbent-based process for the purposes of subsection 34(1);\n(h) prescribing the manner in which and the period within which allegations are to be made, and the manner in which investigations are to be conducted under Part 7;\n(i) respecting the manner of laying off employees and the manner of selecting employees to be laid off, for the purposes of section 64; and\n(j) prescribing circumstances for the purposes of section 50.2.",
+    "history": "2003, c. 22, s. 12 “22”; 2006, c. 9, s. 100; 2013, c. 18, s. 59; 2015, c. 5, s. 2",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-22.html"
+  },
+  {
+    "id": "P-33.01-s23",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "23",
+    "marginal_note": "Preparation of report",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Reports — Commission",
+    "text": "23\n(1) The Commission shall, as soon as possible after the end of each fiscal year, prepare and transmit to the minister designated by the Governor in Council for the purposes of this section a report for that fiscal year in respect of matters under its jurisdiction.\n(2) [Tabling in Parliament] The minister to whom the report is transmitted shall cause the report to be laid before each House of Parliament within the first fifteen days on which that House is sitting after the minister receives it.\n(3) [Special reports] The Commission may, at any time, make a special report to Parliament referring to and commenting on any matter within the scope of the powers and functions of the Commission where, in the opinion of the Commission, the matter is of such urgency or importance that a report on it should not be deferred until the time provided for transmission of the next annual report of the Commission.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-23.html"
+  },
+  {
+    "id": "P-33.01-s24",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "24",
+    "marginal_note": "Delegation by deputy head",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Deputy Heads",
+    "text": "24\n(1) Subject to subsection (2), a deputy head may authorize any person to exercise or perform any of the powers and functions conferred on the deputy head by this Act.\n(2) [Subdelegation by deputy head] Where the Commission has authorized a deputy head under subsection 15(1) to exercise or perform any of the Commission’s powers and functions, the deputy head may — subject to the Commission’s approval and any terms and conditions specified under that subsection — authorize another person to exercise or perform any of those powers or functions, other than the power to revoke appointments.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-24.html"
+  },
+  {
+    "id": "P-33.01-s25",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "25",
+    "marginal_note": "Acting deputy head",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Deputy Heads",
+    "text": "25 In the absence of the deputy head of a department or other organization, the powers and functions of the deputy head may be exercised by the person designated by the deputy head to act in his or her absence or, if no person has been so designated or there is no deputy head,\n(a) the person designated by the person who, under the Financial Administration Act, is the appropriate Minister with respect to that department or other organization; or\n(b) any other person designated by the Governor in Council.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-25.html"
+  },
+  {
+    "id": "P-33.01-s26",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "26",
+    "marginal_note": "Regulations of Treasury Board",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Regulations and Policies of Employer",
+    "text": "26\n(1) The Treasury Board may, in respect of organizations named in Schedule I or IV to the Financial Administration Act, make regulations\n(a) respecting deployments;\n(b) defining the word promotion for the purposes of subsection 51(5);\n(c) establishing periods of probation for the purposes of subsection 61(1) and notice periods for the purposes of subsection 62(1); and\n(d) in respect of any occupational group or part of one, extending or changing to levels the provisions of this Act that apply to positions.\n(2) [Policies of separate agencies] A separate agency to which the Commission has exclusive authority to make appointments may make policies for the purposes referred to in subsection (1) in respect of the separate agency.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-26.html"
+  },
+  {
+    "id": "P-33.01-s27",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "27",
+    "marginal_note": "Consultation by employer",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Regulations and Policies of Employer",
+    "text": "27 An employer shall, on request or if it considers consultation necessary or desirable,\n(a) consult with the Commission, or any employee organization certified as a bargaining agent under the Federal Public Sector Labour Relations Act, with respect to regulations made under paragraph 26(1)(b) or (d) or corresponding policies made under subsection 26(2), as the case may be; and\n(b) consult with any employee organization so certified with respect to regulations made under paragraph 26(1)(a) or (c) or corresponding policies made under subsection 26(2), as the case may be, or with respect to any standards established under subsection 31(1).",
+    "history": "2003, c. 22, s. 12 “27”; 2017, c. 9, s. 55",
+    "last_amended": "2017-06-19",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-27.html"
+  },
+  {
+    "id": "P-33.01-s28",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "28",
+    "marginal_note": "",
+    "part": "PART 1 - Public Service Commission, Deputy Heads and Employer",
+    "division": "",
+    "heading": "Regulations and Policies of Employer",
+    "text": "28 [Repealed, 2012, c. 19, s. 222]",
+    "history": "",
+    "last_amended": "2012-06-29",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-28.html"
+  },
+  {
+    "id": "P-33.01-s29",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "29",
+    "marginal_note": "Commission’s exclusive authority",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Authority to Appoint",
+    "text": "29\n(1) Except as provided in this Act, the Commission has the exclusive authority to make appointments, to or from within the public service, of persons for whose appointment there is no authority in or under any other Act of Parliament.\n(2) [Request of deputy head] The Commission’s authority under subsection (1) may only be exercised at the request of the deputy head of the organization to which the appointment is to be made.\n(3) [Commission policies] The Commission may establish policies respecting the manner of making and revoking appointments and taking corrective action.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-29.html"
+  },
+  {
+    "id": "P-33.01-s30",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "30",
+    "marginal_note": "Appointment on basis of merit",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "30\n(1) Appointments by the Commission to or from within the public service shall be made on the basis of merit and must be free from political influence.\n(2) [Meaning of merit] An appointment is made on the basis of merit when\n(a) the Commission is satisfied that the person to be appointed meets the essential qualifications for the work to be performed, as established by the deputy head, including official language proficiency; and\n(b) the Commission has regard to\n(i) any additional qualifications that the deputy head may consider to be an asset for the work to be performed, or for the organization, currently or in the future,\n(ii) any current or future operational requirements of the organization that may be identified by the deputy head, and\n(iii) any current or future needs of the organization that may be identified by the deputy head.\n(3) [Needs of public service] The current and future needs of the organization referred to in subparagraph (2)(b)(iii) may include current and future needs of the public service, as identified by the employer, that the deputy head determines to be relevant to the organization.\n(4) [Interpretation] The Commission is not required to consider more than one person in order for an appointment to be made on the basis of merit.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-30.html"
+  },
+  {
+    "id": "P-33.01-s31",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "31",
+    "marginal_note": "Qualification standards",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "31\n(1) The employer may establish qualification standards, in relation to education, knowledge, experience, occupational certification, language or other qualifications, that the employer considers necessary or desirable having regard to the nature of the work to be performed and the present and future needs of the public service.\n(2) [Qualifications] The qualifications referred to in paragraph 30(2)(a) and subparagraph 30(2)(b)(i) must meet or exceed any applicable qualification standards established by the employer under subsection (1).\n(3) [Identification of biases and barriers] When establishing or reviewing qualification standards, the employer shall conduct an evaluation to identify whether they include or create biases or barriers that disadvantage persons belonging to any equity-seeking group. If a bias or barrier is identified in the course of the evaluation, the employer shall make reasonable efforts to remove it or to mitigate its impact on those persons.",
+    "history": "2003, c. 22, s. 12 “31”; 2021, c. 23, s. 279",
+    "last_amended": "2021-06-29",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-31.html"
+  },
+  {
+    "id": "P-33.01-s32",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "32",
+    "marginal_note": "Professional development programs",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "32 In respect of appointments made within the framework of any professional development or apprenticeship program that is offered across departments and other organizations, the qualifications, requirements and needs referred to in subsection 30(2) are established or identified by the Treasury Board with respect to organizations for which the Treasury Board is the employer.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-32.html"
+  },
+  {
+    "id": "P-33.01-s33",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "33",
+    "marginal_note": "Appointment processes",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "33 In making an appointment, the Commission may use an advertised or non-advertised appointment process.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-33.html"
+  },
+  {
+    "id": "P-33.01-s34",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "34",
+    "marginal_note": "Area of selection",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "34\n(1) For purposes of eligibility in any appointment process, other than an incumbent-based process, the Commission may determine an area of selection by establishing geographic, organizational or occupational criteria or by establishing, as a criterion, belonging to any of the designated groups within the meaning of section 3 of the Employment Equity Act.\n(2) [Designated groups] The Commission may establish different geographic, organizational or occupational criteria for designated groups within the meaning of section 3 of the Employment Equity Act than for other persons.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-34.html"
+  },
+  {
+    "id": "P-33.01-s35",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "35",
+    "marginal_note": "Mobility — separate agencies",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "35\n(1) Unless otherwise provided in this or any other Act, a person employed in a separate agency to which the Commission does not have the exclusive authority to make appointments\n(a) may participate in an advertised appointment process for which the organizational criterion established under section 34 entitles all employees to be considered, as long as the person meets the other criteria, if any, established under that section; and\n(b) has the right to make a complaint under section 77.\n(2) [Mobility — designated organizations] A person not otherwise employed in the public service who is employed in any portion of the federal public administration designated under subsection (4)\n(a) may participate in an advertised appointment process for which the organizational criterion established under section 34 entitles all persons employed in the public service to be considered, as long as the person meets the other criteria, if any, established under that section; and\n(b) has the right to make a complaint under section 77.\n(3) [Repealed, 2013, c. 40, s. 404]\n(4) [Designation] The Governor in Council may, on the recommendation of the Commission, designate any portion of the federal public administration for the purposes of subsection (2).\n(5) [Revocation] The Governor in Council may, on the recommendation of the Commission, revoke any designation under subsection (4).",
+    "history": "2003, c. 22, s. 12 \"35\"; 2013, c. 40, s. 404",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-35.html"
+  },
+  {
+    "id": "P-33.01-s35.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "35.1",
+    "marginal_note": "Mobility — member of Canadian Forces",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "35.1\n(1) A member of the Canadian Forces who has accumulated at least three years of service and is not employed in the public service for an indeterminate period\n(a) may participate in an advertised internal appointment process; and\n(b) has the right to make a complaint under section 77.\n(1.1) [Exception] For the purpose of paragraph (1)(a), if a criterion in relation to belonging to any of the designated groups, as defined in section 3 of the Employment Equity Act, is established under section 34, the member shall meet that criterion.\n(2) [Deemed employment in public service] A member who participates in a process referred to in subsection (1) is, for the purpose of the process, deemed to be a person employed in the public service.\n(3) [Definition of member] In this section, member means a person who is enrolled in the Canadian Forces.",
+    "history": "2005, c. 21, s. 115; 2015, c. 5, s. 3",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 35.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-35.1.html"
+  },
+  {
+    "id": "P-33.01-s35.11",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "35.11",
+    "marginal_note": "Mobility — former member of Canadian Forces",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "35.11\n(1) A person who is not enrolled in the Canadian Forces, has served at least three years in the Canadian Forces, has been honourably released within the meaning of regulations made under the National Defence Act and is not employed in the public service for an indeterminate period\n(a) may, during a period of five years after their date of release, participate in an advertised internal appointment process; and\n(b) has the right to make a complaint under section 77.\n(2) [Deemed employment in public service] A person who participates in a process referred to in subsection (1) is, for the purpose of the process, deemed to be a person employed in the public service.\n(3) [Exception] For the purpose of paragraph (1)(a), if a criterion in relation to belonging to any of the designated groups, as defined in section 3 of the Employment Equity Act, is established under section 34, the person shall meet that criterion.",
+    "history": "2015, c. 5, s. 4",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 35.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-35.11.html"
+  },
+  {
+    "id": "P-33.01-s35.2",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "35.2",
+    "marginal_note": "Mobility — ministers’ staffs",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "35.2 A person who has been employed for at least three years in the office of a minister or of a person holding the recognized position of Leader of the Opposition in the Senate or Leader of the Opposition in the House of Commons, or in any of those offices successively,\n(a) may, during a period of one year after they cease to be so employed, participate in an advertised appointment process for which the organizational criterion established under section 34 entitles all employees to be considered, as long as they meet the other criteria, if any, established under that section; and\n(b) has the right to make a complaint under section 77.",
+    "history": "2006, c. 9, s. 101",
+    "last_amended": "2006-12-12",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 35.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-35.2.html"
+  },
+  {
+    "id": "P-33.01-s35.3",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "35.3",
+    "marginal_note": "Parliamentary employees",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "35.3 A person employed in the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service or office of the Parliamentary Budget Officer\n(a) may participate in an advertised appointment process for which the organizational criterion established under section 34 entitles all employees to be considered, as long as the person meets the other criteria, if any, established under that section; and\n(b) has the right to make a complaint under section 77.",
+    "history": "2006, c. 9, s. 101; 2015, c. 36, s. 151; 2017, c. 20, s. 186",
+    "last_amended": "2017-09-21",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 35.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-35.3.html"
+  },
+  {
+    "id": "P-33.01-s36",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "36",
+    "marginal_note": "Assessment methods",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "36\n(1) In making an appointment, the Commission may, subject to subsection (2), use any assessment method, such as a review of past performance and accomplishments, interviews and examinations, that it considers appropriate to determine whether a person meets the qualifications referred to in paragraph 30(2)(a) and subparagraph 30(2)(b)(i).\n(2) [Identification of biases and barriers] Before using an assessment method, the Commission shall conduct an evaluation to identify whether the assessment method and the manner in which it will be applied includes or creates biases or barriers that disadvantage persons belonging to any equity-seeking group and, if one is identified, make reasonable efforts to remove it or to mitigate its impact on those persons.",
+    "history": "2003, c. 22, s. 12 “36”; 2021, c. 23, s. 280",
+    "last_amended": "2023-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-36.html"
+  },
+  {
+    "id": "P-33.01-s37",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "37",
+    "marginal_note": "Language of examination",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "37\n(1) An examination or interview, when conducted for the purpose of assessing qualifications referred to in paragraph 30(2)(a) and subparagraph 30(2)(b)(i), other than language proficiency, shall be conducted in English or French or both at the option of the candidate.\n(2) [Testing for language skills] An examination or interview, when conducted for the purpose of assessing the qualifications of the candidate in the knowledge and use of English or French or both, or of a third language, shall be conducted in that language or those languages.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-37.html"
+  },
+  {
+    "id": "P-33.01-s38",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "38",
+    "marginal_note": "Exceptions to merit",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Basis of Appointment",
+    "text": "38 Paragraph 30(2)(b) does not apply in relation to any appointment made under subsection 15(6) (re-appointment on revocation by deputy head), section 39.1 (priority — members of the Canadian Forces) or 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities) or section 73 (re-appointment on revocation by Commission) or 86 (re-appointment following Board order), or under any regulations made under paragraph 22(2)(a).",
+    "history": "2003, c. 22, s. 12 “38”; 2006, c. 9, s. 102; 2013, c. 40, s. 414; 2015, c. 5, ss. 5, 14",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-38.html"
+  },
+  {
+    "id": "P-33.01-s39",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "39",
+    "marginal_note": "Preference to veterans and Canadian citizens",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "39\n(1) In an advertised external appointment process, subject to any priorities established under paragraph 22(2)(a) and by sections 39.1, 40 and 41, any of the following who, in the Commission’s opinion, meet the essential qualifications referred to in paragraph 30(2)(a) shall be appointed ahead of other candidates, in the following order:\n(a) a person who is in receipt of a pension by reason of war service, within the meaning of the schedule;\n(b) a veteran or a survivor of a veteran, within the meaning of the schedule; and\n(c) a Canadian citizen, within the meaning of the Citizenship Act, and a permanent resident, within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, in any case where a person who is not a Canadian citizen or permanent resident is also a candidate.\n(2) [Application of merit] Where the Commission is satisfied that two or more candidates described in any of paragraphs (1)(a) to (c) meet the essential qualifications referred to in paragraph 30(2)(a), paragraph 30(2)(b) applies in the selection of a person from among the candidates described in that paragraph.\n(3) [Limit of five years] With respect to a veteran referred to in paragraph (f) of the definition veteran within the meaning of the schedule, the order of appointment set out in subsection (1) is valid for a period of five years after the veteran’s date of release.",
+    "history": "2003, c. 22, s. 12 \"39\"; 2015, c. 5, s. 6; 2021, c. 23, s. 281",
+    "last_amended": "2021-06-29",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-39.html"
+  },
+  {
+    "id": "P-33.01-s39.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "39.1",
+    "marginal_note": "Priority — member of Canadian Forces",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "39.1\n(1) Despite sections 40 and 41, priority for appointment over all other persons is to be given, during the period determined by the Commission, to a person who was released from the Canadian Forces for medical reasons that the Minister of Veterans Affairs determines are attributable to service, who belongs to a class determined by the Commission and who meets the requirements established by the Commission.\n(2) [Essential qualifications] A person referred to in subsection (1) has a priority for appointment with respect to any position if the Commission is satisfied that the person meets the essential qualifications referred to in paragraph 30(2)(a).",
+    "history": "2015, c. 5, s. 7",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 39.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-39.1.html"
+  },
+  {
+    "id": "P-33.01-s40",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "40",
+    "marginal_note": "Priority — surplus employees",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "40 Notwithstanding section 41, after a deputy head informs an employee that the employee will be laid off pursuant to subsection 64(1) and before the lay-off becomes effective, the Commission may appoint the employee in priority to all other persons to another position under the deputy head’s jurisdiction if the Commission is satisfied that the employee meets the essential qualifications referred to in paragraph 30(2)(a) and that it is in the best interests of the public service to make the appointment.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-40.html"
+  },
+  {
+    "id": "P-33.01-s41",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "41",
+    "marginal_note": "Priority — persons on leave",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "41\n(1) When an employee on leave of absence is replaced, pursuant to the appointment or deployment of another person for an indeterminate period to the employee’s position, priority for appointment shall be given over all other persons to\n(a) the employee on leave of absence, for the duration of the leave of absence and a further period of one year; or\n(b) if the employee on leave of absence returns to his or her position, the person who replaced that employee, for a period of one year after that employee returns to the position.\n(2) and (3) [Repealed, 2006, c. 9, s. 103]\n(4) [Priority — persons laid off] Priority for appointment over all other persons shall be given, during the period determined by the Commission, to a person who is laid off pursuant to subsection 64(1).\n(5) [Essential qualifications] The priority of a person referred to in subsection (1) or (4) applies with respect to any position if the Commission is satisfied that the person meets the essential qualifications referred to in paragraph 30(2)(a).\n(6) [Order of priorities] Persons described in subsection (1) shall be appointed in priority to persons described in subsection (4), and persons described in each of those subsections shall be appointed in the order determined by the Commission.",
+    "history": "2003, c. 22, s. 12 “41”; 2006, c. 9, s. 103",
+    "last_amended": "2006-12-12",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-41.html"
+  },
+  {
+    "id": "P-33.01-s41.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "41.1",
+    "marginal_note": "Resumption of employment",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "41.1\n(1) At the end of a leave of absence from employment that is taken by an employee who is a member of the reserve force in order to take part in an operation or activity referred to in paragraphs 247.5(1)(a) to (f) of the Canada Labour Code, the deputy head shall reinstate the employee in the position that the employee occupied on the day before the day on which the leave begins.\n(2) [Workforce adjustment] Despite subsection (1), if a deputy head is not able to reinstate the employee in that position by reason of a workforce adjustment, the workforce adjustment measures that are established by the employer or the measures that are set out in agreements relating to workforce adjustment apply.",
+    "history": "2008, c. 15, s. 6",
+    "last_amended": "2008-04-18",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 41.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-41.1.html"
+  },
+  {
+    "id": "P-33.01-s42",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "42",
+    "marginal_note": "Failure to appoint person on leave",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "42 A person who is entitled under subsection 41(1) to be appointed to a position and who is not so appointed in the applicable period provided for in that subsection ceases to be an employee at the end of that period.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-42.html"
+  },
+  {
+    "id": "P-33.01-s43",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "43",
+    "marginal_note": "Non-application of priority provisions",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "43 Despite sections 39.1, 40 and 41 and any regulations made under paragraph 22(2)(a), if the Commission considers that the appointment of a person who has a right to be appointed in priority to other persons under any of those provisions will result in another person having a priority right, the Commission may decide not to apply that provision in that case.",
+    "history": "2003, c. 22, s. 12 \"43\"; 2015, c. 5, s. 8",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-43.html"
+  },
+  {
+    "id": "P-33.01-s44",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "44",
+    "marginal_note": "Participation in advertised process — lay-offs",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "44 A person who is laid off under subsection 64(1) is entitled, during any period that the Commission determines for any case or class of cases, to participate in any advertised appointment process for which the person would have been eligible had the person not been laid off.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-44.html"
+  },
+  {
+    "id": "P-33.01-s45",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "45",
+    "marginal_note": "Non-application to term employees",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "45 Section 40, subsection 41(4) and section 44 do not apply to a person whose employment was for a specified term at the time they were informed that they would be laid off.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-45.html"
+  },
+  {
+    "id": "P-33.01-s46",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "46",
+    "marginal_note": "Deemed lay-off",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Preferences, Priorities and Entitlements",
+    "text": "46 For the purposes of subsection 41(4) and section 44, a person who, while employed in the public service, does not accept an offer of employment made in the circumstances referred to in paragraph 12(1)(f) of the Financial Administration Act that is a reasonable job offer within the meaning of an agreement respecting work force adjustment or who accepts an offer of employment, made in such circumstances, that is not a reasonable job offer within the meaning of such an agreement, is deemed to be laid off.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-46.html"
+  },
+  {
+    "id": "P-33.01-s47",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "47",
+    "marginal_note": "Informal discussion with employee",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Informal Discussion and Appointment",
+    "text": "47 Where a person is informed by the Commission, at any stage of an internal appointment process, that the person has been eliminated from consideration for appointment, the Commission may, at that person’s request, informally discuss its decision with that person.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-47.html"
+  },
+  {
+    "id": "P-33.01-s48",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "48",
+    "marginal_note": "Persons being considered for appointment",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Informal Discussion and Appointment",
+    "text": "48\n(1) After the assessment of candidates is completed in an internal appointment process, the Commission shall, in any manner that it determines, inform the following persons of the name of the person being considered for each appointment:\n(a) in the case of an advertised internal appointment process, the persons in the area of selection determined under section 34 who participated in that process; and\n(b) in the case of a non-advertised internal appointment process, the persons in the area of selection determined under section 34.\n(2) [Waiting period] For the purposes of internal appointment processes, the Commission shall fix a period, beginning when the persons are informed under subsection (1), during which appointments or proposals for appointment may not be made.\n(3) [Appointment or proposed appointment] Following the period referred to in subsection (2), the Commission may appoint a person or propose a person for appointment, whether or not that person is the one previously considered, and the Commission shall so inform the persons who were advised under subsection (1).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-48.html"
+  },
+  {
+    "id": "P-33.01-s49",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "49",
+    "marginal_note": "Finality of appointments",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Informal Discussion and Appointment",
+    "text": "49 The Commission’s decision to appoint a person or to propose a person for appointment is final and is not subject to appeal or review except in accordance with this Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-49.html"
+  },
+  {
+    "id": "P-33.01-s50",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "50",
+    "marginal_note": "Appointment",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Casual Employment",
+    "text": "50\n(1) The Commission may appoint any person as a casual worker to that part of the public service to which the Commission has exclusive authority to make appointments.\n(2) [Maximum period] The period of employment of a casual worker may not exceed 90 working days in one calendar year in any particular department or other organization.\n(3) [Application of Act] The provisions of this Act, other than this section, do not apply to casual workers.\n(4) [Ineligibility] A casual worker is not eligible to be considered for appointment in any internal appointment process.\n(5) [Term appointments] This section does not affect the Commission’s authority to appoint a person to or from within the public service, other than on a casual basis, for a specified term of ninety working days or less.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-50.html"
+  },
+  {
+    "id": "P-33.01-s50.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "50.1",
+    "marginal_note": "Exception — Office of the Chief Electoral Officer",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Casual Employment",
+    "text": "50.1 Despite subsection 50(2), the maximum period of employment of casual workers appointed in the Office of the Chief Electoral Officer — including the portions of the federal public administration in that Office in which the employees referred to in section 509.3 of the Canada Elections Act occupy their positions — for the purposes of an election held under that Act or a referendum held under the Referendum Act is 165 working days in one calendar year.",
+    "history": "2007, c. 21, s. 40; 2018, c. 31, s. 379",
+    "last_amended": "2019-04-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 50.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-50.1.html"
+  },
+  {
+    "id": "P-33.01-s50.2",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "50.2",
+    "marginal_note": "Exception",
+    "part": "PART 2 - Appointments",
+    "division": "",
+    "heading": "Casual Employment",
+    "text": "50.2\n(1) Despite subsection 50(2), a person may be appointed as a casual worker to the Royal Canadian Mounted Police for a period of more than 90 working days in one calendar year in the circumstances prescribed by regulations made under paragraph 22(2)(j).\n(2) [Review] The Commission may, on an annual basis, conduct a review of the exercise of the authority to appoint casual workers to the Royal Canadian Mounted Police for more than 90 working days during the preceding calendar year.",
+    "history": "2013, c. 18, s. 60",
+    "last_amended": "2014-11-28",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 50.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-50.2.html"
+  },
+  {
+    "id": "P-33.01-s51",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "51",
+    "marginal_note": "Authority of deputy heads to deploy",
+    "part": "PART 3 - Deployments",
+    "division": "",
+    "heading": "PART 3 - Deployments",
+    "text": "51\n(1) Except as provided in this or any other Act, a deputy head may deploy employees to or within the deputy head’s organization.\n(2) [Deployment from separate agencies] Except as provided in this or any other Act, a deputy head may deploy to the deputy head’s organization persons who are employed in a separate agency to which the Commission does not have the exclusive authority to make appointments if the Commission has, after reviewing the staffing program of the separate agency at the agency’s request, approved deployments from it.\n(3) [Deployment within or between groups] A deployment may be made within an occupational group or, unless excluded by regulations under paragraph 26(1)(a), between occupational groups.\n(4) [Treasury Board directives and regulations] A deployment to or within an organization named in Schedule I or IV to the Financial Administration Act shall be made in the manner directed by the Treasury Board and in accordance with any regulations of the Treasury Board.\n(5) [Employment status preserved] The deployment of a person may not\n(a) constitute a promotion, within the meaning of regulations of the Treasury Board, in the case of an organization named in Schedule I or IV to the Financial Administration Act, or as determined by the separate agency, in the case of a separate agency to which the Commission has the exclusive authority to make appointments; or\n(b) change a person’s period of employment from a specified term to indeterminate.\n(6) [Consent to deployment] No person may be deployed without his or her consent unless\n(a) agreement to being deployed is a condition of employment of the person’s current position; or\n(b) the deputy head of the organization in which the person is employed finds, after investigation, that the person has harassed another person in the course of his or her employment and the deployment is made within the same organization.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-51.html"
+  },
+  {
+    "id": "P-33.01-s52",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "52",
+    "marginal_note": "Previous position",
+    "part": "PART 3 - Deployments",
+    "division": "",
+    "heading": "PART 3 - Deployments",
+    "text": "52 On deployment, a person ceases to be the incumbent of the position to which he or she had previously been appointed or deployed.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-52.html"
+  },
+  {
+    "id": "P-33.01-s53",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "53",
+    "marginal_note": "Deployment not an appointment",
+    "part": "PART 3 - Deployments",
+    "division": "",
+    "heading": "PART 3 - Deployments",
+    "text": "53\n(1) A deployment is not an appointment within the meaning of this Act.\n(2) [Exceptions to priority rights] A deputy head may deploy a person without regard to any other person’s right to be appointed under section 39.1 or subsection 41(1) or (4) or any regulations made under paragraph 22(2)(a).",
+    "history": "2003, c. 22, s. 12 “53”; 2006, c. 9, s. 104; 2015, c. 5, s. 9",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-53.html"
+  },
+  {
+    "id": "P-33.01-s54",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "54",
+    "marginal_note": "Oath or affirmation",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "54 A person appointed or deployed from outside that part of the public service to which the Commission has exclusive authority to make appointments shall take and subscribe an oath or solemn affirmation in the following form:\nI, , swear (or solemnly affirm) that I will faithfully and honestly fulfil the duties that devolve on me by reason of my employment in the public service of Canada and that I will not, without due authority, disclose or make known any matter that comes to my knowledge by reason of such employment. (Add, in the case where an oath is taken, “So help me God” (or name of deity).)",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-54.html"
+  },
+  {
+    "id": "P-33.01-s55",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "55",
+    "marginal_note": "Effective date of appointment or deployment",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "55 The appointment or deployment of a person from outside that part of the public service to which the Commission has exclusive authority to make appointments takes effect on the later of the date that is agreed to in writing by the deputy head and that person and the date on which the person takes and subscribes the oath or solemn affirmation set out in section 54.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-55.html"
+  },
+  {
+    "id": "P-33.01-s56",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "56",
+    "marginal_note": "Effective date of appointment",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "56\n(1) The appointment of a person from within that part of the public service to which the Commission has exclusive authority to make appointments takes effect on the date agreed to in writing by that person and the deputy head, regardless of the date of their agreement.\n(2) [Effective date of deployment] The deployment of a person from within that part of the public service to which the Commission has exclusive authority to make appointments takes effect\n(a) on the date agreed to in writing by that person and the deputy head, regardless of the date of their agreement; or\n(b) if the person’s consent to the deployment is not required, on the date fixed by the deputy head.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-56.html"
+  },
+  {
+    "id": "P-33.01-s57",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "57",
+    "marginal_note": "Indeterminate employment",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "57 Subject to this Act, any other Act and regulations made under this or any other Act, the period of an employee’s employment is indeterminate unless the deputy head has specified a term of employment.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-57.html"
+  },
+  {
+    "id": "P-33.01-s58",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "58",
+    "marginal_note": "Term appointment or deployment",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "58\n(1) Subject to section 59, an employee whose appointment or deployment is for a specified term ceases to be an employee at the expiration of that term, or of any extension made under subsection (2).\n(2) [Extension by deputy head] A deputy head may extend a specified term referred to in subsection (1), and such an extension does not constitute an appointment or a deployment or entitle any person to make a complaint under section 77.\n(3) [Acting appointments] This section does not apply in respect of appointments made on an acting basis.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-58.html"
+  },
+  {
+    "id": "P-33.01-s59",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "59",
+    "marginal_note": "Conversion to indeterminate",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "59\n(1) Unless the employee requests otherwise of the deputy head, the period of employment of an employee who is employed for a specified term as a result of an appointment or deployment is converted to indeterminate in the employee’s substantive position, at the end of the cumulative period of employment specified by the employer in circumstances prescribed by the employer.\n(2) [Not an appointment or deployment] A conversion under subsection (1) does not constitute an appointment or a deployment or entitle any person to make a complaint under section 77.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-59.html"
+  },
+  {
+    "id": "P-33.01-s60",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "60",
+    "marginal_note": "Rate of pay on appointment",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "60 The rate of pay on appointment to a position shall be determined by the employer within the scale of rates of pay for that position or for positions of the same occupational nature and level as that position.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-60.html"
+  },
+  {
+    "id": "P-33.01-s61",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "61",
+    "marginal_note": "Probationary period",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "61\n(1) A person appointed from outside the public service is on probation for a period\n(a) established by regulations of the Treasury Board in respect of the class of employees of which that person is a member, in the case of an organization named in Schedule I or IV to the Financial Administration Act; or\n(b) determined by a separate agency in respect of the class of employees of which that person is a member, in the case of an organization that is a separate agency to which the Commission has exclusive authority to make appointments.\n(2) [Effect of appointment or deployment] A period established pursuant to subsection (1) is not terminated by any appointment or deployment made during that period.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-61.html"
+  },
+  {
+    "id": "P-33.01-s62",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "62",
+    "marginal_note": "Termination of employment",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "62\n(1) While an employee is on probation, the deputy head of the organization may notify the employee that his or her employment will be terminated at the end of\n(a) the notice period established by regulations of the Treasury Board in respect of the class of employees of which that employee is a member, in the case of an organization named in Schedule I or IV to the Financial Administration Act, or\n(b) the notice period determined by the separate agency in respect of the class of employees of which that employee is a member, in the case of a separate agency to which the Commission has exclusive authority to make appointments,\nand the employee ceases to be an employee at the end of that notice period.\n(2) [Compensation in lieu of notice] Instead of notifying an employee under subsection (1), the deputy head may notify the employee that his or her employment will be terminated on the date specified by the deputy head and that they will be paid an amount equal to the salary they would have been paid during the notice period under that subsection.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-62.html"
+  },
+  {
+    "id": "P-33.01-s63",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "63",
+    "marginal_note": "Resignation",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "63 An employee may resign from the public service by giving the deputy head notice in writing of his or her intention to resign, and the employee ceases to be an employee on the date specified by the deputy head in writing on accepting the resignation, regardless of the date of the acceptance.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-63.html"
+  },
+  {
+    "id": "P-33.01-s64",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "64",
+    "marginal_note": "Laying off of employees",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "64\n(1) Where the services of an employee are no longer required by reason of lack of work, the discontinuance of a function or the transfer of work or a function outside those portions of the federal public administration named in Schedule I, IV or V to the Financial Administration Act, the deputy head may, in accordance with the regulations of the Commission, lay off the employee, in which case the deputy head shall so advise the employee.\n(2) [Selection of employees] Where the deputy head determines under subsection (1) that some but not all of the employees in any part of the deputy head’s organization will be laid off, the employees to be laid off shall be selected in accordance with the regulations of the Commission.\n(3) [Exception] Subsection (1) does not apply where employment is terminated in the circumstances referred to in paragraph 12(1)(f) of the Financial Administration Act.\n(4) [Effect of lay-off] An employee ceases to be an employee when the employee is laid off.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-64.html"
+  },
+  {
+    "id": "P-33.01-s65",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "65",
+    "marginal_note": "Complaint to Board re lay-off",
+    "part": "PART 4 - Employment",
+    "division": "",
+    "heading": "PART 4 - Employment",
+    "text": "65\n(1) Where some but not all of the employees in a part of an organization are informed by the deputy head that they will be laid off, any employee selected for lay-off may make a complaint to the Board, in the manner and within the time fixed by the Board’s regulations, that his or her selection constituted an abuse of authority.\n(2) [Limitation] No complaint may be made under subsection (1) against the decision to lay off employees, the determination of the part of the organization from which employees will be laid off or the number of employees to be laid off from that part.\n(3) [Right to be heard] A complainant, every other employee in the part of the organization referred to in subsection (1), the deputy head and the Commission — or their representatives — are entitled to be heard by the Board.\n(4) [Lay-off set aside] Where the Board finds a complaint under subsection (1) to be substantiated, it may set aside the decision of the deputy head to lay off the complainant and order the deputy head to take any corrective action that it considers appropriate, other than the lay-off of any employee.\n(5) [Notice to Canadian Human Rights Commission] Where a complaint raises an issue involving the interpretation or application of the Canadian Human Rights Act, the complainant shall, in accordance with the regulations of the Board, notify the Canadian Human Rights Commission of the issue.\n(6) [Canadian Human Rights Commission] Where the Canadian Human Rights Commission is notified of an issue pursuant to subsection (5), it may make submissions to the Board with respect to that issue.\n(7) [Application of Canadian Human Rights Act] In considering whether a complaint is substantiated, the Board may interpret and apply the Canadian Human Rights Act, other than its provisions relating to the right to equal pay for work of equal value.\n(8) [Relief for discrimination] Corrective action may include an order for relief in accordance with paragraph 53(2)(e) or subsection 53(3) of the Canadian Human Rights Act.\n(9) [Notice to Accessibility Commissioner] If a complaint raises an issue involving the contravention of a provision of regulations made under subsection 117(1) of the Accessible Canada Act, the complainant shall, in accordance with the regulations of the Board, notify the Accessibility Commissioner, as defined in section 2 of that Act.\n(10) [Accessibility Commissioner] If the Accessibility Commissioner is notified of an issue under subsection (9), he or she may make submissions to the Board with respect to that issue.\n(11) [Application of Accessible Canada Act] In considering whether a complaint is substantiated, the Board may interpret and apply the Accessible Canada Act.\n(12) [Relief] Corrective action may include an order for relief in accordance with section 102 of the Accessible Canada Act.",
+    "history": "2003, c. 22, s. 12 \"65\"; 2013, c. 40, s. 414; 2019, c. 10, s. 194",
+    "last_amended": "2019-07-11",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-65.html"
+  },
+  {
+    "id": "P-33.01-s66",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "66",
+    "marginal_note": "External appointments",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "66 The Commission may investigate any external appointment process and, if it is satisfied that the appointment was not made or proposed to be made on the basis of merit, or that there was an error, an omission or improper conduct that affected the selection of the person appointed or proposed for appointment, the Commission may\n(a) revoke the appointment or not make the appointment, as the case may be; and\n(b) take any corrective action that it considers appropriate.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-66.html"
+  },
+  {
+    "id": "P-33.01-s67",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "67",
+    "marginal_note": "Internal appointments — no delegation",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "67\n(1) The Commission may investigate an internal appointment process, other than one conducted by a deputy head acting under subsection 15(1), and, if it is satisfied that there was an error, an omission or improper conduct that affected the selection of the person appointed or proposed for appointment, the Commission may\n(a) revoke the appointment or not make the appointment, as the case may be; and\n(b) take any corrective action that it considers appropriate.\n(2) [Internal appointments — delegation] The Commission may, at the request of the deputy head, investigate an internal appointment process that was conducted by a deputy head acting under subsection 15(1), and report its findings to the deputy head and the deputy head may, if satisfied that there was an error, an omission or improper conduct that affected the selection of the person appointed or proposed for appointment,\n(a) revoke the appointment or not make the appointment, as the case may be; and\n(b) take any corrective action that he or she considers appropriate.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-67.html"
+  },
+  {
+    "id": "P-33.01-s68",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "68",
+    "marginal_note": "Political influence",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "68 If it has reason to believe that an appointment or proposed appointment was not free from political influence, the Commission may investigate the appointment process and, if it is satisfied that the appointment or proposed appointment was not free from political influence, the Commission may\n(a) revoke the appointment or not make the appointment, as the case may be; and\n(b) take any corrective action that it considers appropriate.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-68.html"
+  },
+  {
+    "id": "P-33.01-s69",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "69",
+    "marginal_note": "Fraud",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "69 If it has reason to believe that fraud may have occurred in an appointment process, the Commission may investigate the appointment process and, if it is satisfied that fraud has occurred, the Commission may\n(a) revoke the appointment or not make the appointment, as the case may be; and\n(b) take any corrective action that it considers appropriate.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-69.html"
+  },
+  {
+    "id": "P-33.01-s70",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "70",
+    "marginal_note": "Powers of Commission",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "70\n(1) In conducting any investigation under this Part, the Commission has all the powers of a commissioner under Part II of the Inquiries Act.\n(2) [Informality] An investigation shall be conducted by the Commission as informally and expeditiously as possible.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-70.html"
+  },
+  {
+    "id": "P-33.01-s71",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "71",
+    "marginal_note": "Persons acting for Commission",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "71\n(1) The Commission may direct that any investigation under this Part be conducted, in whole or in part, by one or more Commissioners or other persons.\n(2) [Powers of Commissioner] A Commissioner directed under subsection (1) has the powers referred to in section 70 in relation to the matter before the Commissioner.\n(3) [Powers of other person] Subject to any limitations specified by the Commission, a person directed under subsection (1), other than a Commissioner, has the powers referred to in section 70 in relation to the matter before the person.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-71.html"
+  },
+  {
+    "id": "P-33.01-s72",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "72",
+    "marginal_note": "Right to make submissions",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "72 Where an investigation is conducted under this Part in relation to a person’s appointment or proposed appointment, that person and the deputy head in relation to the appointment — or their representatives — are entitled to make submissions to the Commission, Commissioner or other person, whichever is conducting the investigation.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-72.html"
+  },
+  {
+    "id": "P-33.01-s73",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "73",
+    "marginal_note": "Re-appointment following revocation",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Investigation of Appointments by Commission",
+    "text": "73 Where the appointment of a person is revoked under any of sections 66 to 69, the Commission may appoint that person to another position if the Commission is satisfied that the person meets the essential qualifications referred to in paragraph 30(2)(a).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-73.html"
+  },
+  {
+    "id": "P-33.01-s74",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "74",
+    "marginal_note": "Complaint",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Revocation of Appointment",
+    "text": "74 A person whose appointment is revoked by the Commission under subsection 67(1) or by the deputy head under subsection 15(3) or 67(2) may, in the manner and within the period provided by the Board’s regulations, make a complaint to the Board that the revocation was unreasonable.",
+    "history": "2003, c. 22, s. 12 \"74\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-74.html"
+  },
+  {
+    "id": "P-33.01-s75",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "75",
+    "marginal_note": "Right to be heard",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Revocation of Appointment",
+    "text": "75 Where a complaint is made under section 74, the complainant, the deputy head and the Commission — or their representatives — are entitled to be heard by the Board.",
+    "history": "2003, c. 22, s. 12 \"75\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-75.html"
+  },
+  {
+    "id": "P-33.01-s76",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "76",
+    "marginal_note": "Revocation set aside",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Revocation of Appointment",
+    "text": "76 Where the Board finds a complaint under section 74 to be substantiated, it may order the Commission or the deputy head, as the case may be, to set aside the revocation.",
+    "history": "2003, c. 22, s. 12 \"76\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-76.html"
+  },
+  {
+    "id": "P-33.01-s77",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "77",
+    "marginal_note": "Grounds of complaint",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "77\n(1) When the Commission has made or proposed an appointment in an internal appointment process, a person in the area of recourse referred to in subsection (2) may — in the manner and within the period provided by the Board’s regulations — make a complaint to the Board that he or she was not appointed or proposed for appointment by reason of\n(a) an abuse of authority by the Commission or the deputy head in the exercise of its or his or her authority under subsection 30(2);\n(b) an abuse of authority by the Commission in choosing between an advertised and a non-advertised internal appointment process; or\n(c) the failure of the Commission to assess the complainant in the official language of his or her choice as required by subsection 37(1).\n(2) [Area of recourse] For the purposes of subsection (1), a person is in the area of recourse if the person is\n(a) an unsuccessful candidate in the area of selection determined under section 34, in the case of an advertised internal appointment process; and\n(b) any person in the area of selection determined under section 34, in the case of a non-advertised internal appointment process.\n(3) [Excluded grounds] The Board may not consider an allegation that fraud occurred in an appointment process or that an appointment or proposed appointment was not free from political influence.",
+    "history": "2003, c. 22, s. 12 \"77\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-77.html"
+  },
+  {
+    "id": "P-33.01-s78",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "78",
+    "marginal_note": "Notice to Canadian Human Rights Commission",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "78 Where a complaint raises an issue involving the interpretation or application of the Canadian Human Rights Act, the complainant shall, in accordance with the regulations of the Board, notify the Canadian Human Rights Commission of the issue.",
+    "history": "2003, c. 22, s. 12 \"78\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-78.html"
+  },
+  {
+    "id": "P-33.01-s78.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "78.1",
+    "marginal_note": "Notice to Accessibility Commissioner",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "78.1 If a complaint raises an issue involving the contravention of a provision of regulations made under subsection 117(1) of the Accessible Canada Act, the complainant shall, in accordance with the regulations of the Board, notify the Accessibility Commissioner, as defined in section 2 of that Act.",
+    "history": "2019, c. 10, s. 195",
+    "last_amended": "2019-07-11",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 78.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-78.1.html"
+  },
+  {
+    "id": "P-33.01-s79",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "79",
+    "marginal_note": "Right to be heard",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "79\n(1) A person making a complaint under section 77, the person appointed or proposed for appointment, the deputy head and the Commission — or their representatives — are entitled to be heard by the Board.\n(2) [Canadian Human Rights Commission] Where the Canadian Human Rights Commission is notified of an issue pursuant to section 78, it may make submissions to the Board with respect to that issue.\n(3) [Accessibility Commissioner] If the Accessibility Commissioner is notified of an issue under section 78.1, he or she may make submissions to the Board with respect to that issue.",
+    "history": "2003, c. 22, s. 12 \"79\"; 2013, c. 40, s. 414; 2019, c. 10, s. 196",
+    "last_amended": "2019-07-11",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-79.html"
+  },
+  {
+    "id": "P-33.01-s80",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "80",
+    "marginal_note": "Application of Canadian Human Rights Act",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "80 In considering whether a complaint under section 77 is substantiated, the Board may interpret and apply the Canadian Human Rights Act, other than its provisions relating to the right to equal pay for work of equal value.",
+    "history": "2003, c. 22, s. 12 \"80\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-80.html"
+  },
+  {
+    "id": "P-33.01-s80.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "80.1",
+    "marginal_note": "Application of Accessible Canada Act",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "80.1 In considering whether a complaint under section 77 is substantiated, the Board may interpret and apply the Accessible Canada Act.",
+    "history": "2019, c. 10, s. 197",
+    "last_amended": "2019-07-11",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 80.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-80.1.html"
+  },
+  {
+    "id": "P-33.01-s81",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "81",
+    "marginal_note": "Corrective action when complaint upheld",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "81\n(1) If the Board finds a complaint under section 77 to be substantiated, the Board may order the Commission or the deputy head to revoke the appointment or not to make the appointment, as the case may be, and to take any corrective action that the Board considers appropriate.\n(2) [Relief for discrimination] Corrective action taken under subsection (1) may include an order for relief in accordance with paragraph 53(2)(e) or subsection 53(3) of the Canadian Human Rights Act.\n(3) [Relief] Corrective action taken under subsection (1) may include an order for relief in accordance with section 102 of the Accessible Canada Act.",
+    "history": "2003, c. 22, s. 12 \"81\"; 2013, c. 40, s. 414; 2019, c. 10, s. 198",
+    "last_amended": "2019-07-11",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-81.html"
+  },
+  {
+    "id": "P-33.01-s82",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "82",
+    "marginal_note": "Restrictions",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "82 The Board may not order the Commission to make an appointment or to conduct a new appointment process.",
+    "history": "2003, c. 22, s. 12 \"82\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-82.html"
+  },
+  {
+    "id": "P-33.01-s83",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "83",
+    "marginal_note": "Failure of corrective action",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "83 Where the Commission has made or proposed an appointment as a result of the implementation of corrective action ordered under section 81, a complaint may be made to the Board, in the manner and within the period provided by its regulations, by\n(a) the person who made the complaint under section 77,\n(b) the person who was the subject of the appointment or proposed appointment referred to in subsection 77(1), or\n(c) any other person directly affected by the implementation of the corrective action,\non the grounds that the person was not appointed or proposed for appointment by reason of an abuse of authority by the Commission or deputy head in the implementation of the corrective action.",
+    "history": "2003, c. 22, s. 12 \"83\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-83.html"
+  },
+  {
+    "id": "P-33.01-s84",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "84",
+    "marginal_note": "Powers of Board",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "84 Where the Board finds a complaint under section 83 to be substantiated, it may\n(a) order the Commission or the deputy head to revoke the appointment made as a result of the implementation of the corrective action, or not to make the appointment, as the case may be; and\n(b) give the Commission or the deputy head any directions that it considers appropriate with respect to the implementation of the corrective action.",
+    "history": "2003, c. 22, s. 12 \"84\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-84.html"
+  },
+  {
+    "id": "P-33.01-s85",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "85",
+    "marginal_note": "Right to be heard",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "85 In the consideration of a complaint made under section 83, the persons entitled to be heard by the Board are the persons entitled to make a complaint under that section in respect of the corrective action, the person appointed or proposed for appointment as a result of the corrective action, the deputy head and the Commission, or their representatives.",
+    "history": "2003, c. 22, s. 12 \"85\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-85.html"
+  },
+  {
+    "id": "P-33.01-s86",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "86",
+    "marginal_note": "Appointment to other position",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "86 Where the appointment of a person is revoked pursuant to subsection 81(1), the Commission may appoint that person to another position if the Commission is satisfied that the person meets the essential qualifications referred to in paragraph 30(2)(a).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-86.html"
+  },
+  {
+    "id": "P-33.01-s87",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "87",
+    "marginal_note": "No right to complain",
+    "part": "PART 5 - Investigations and Complaints Relating to Appointments",
+    "division": "",
+    "heading": "Complaints to Board — Internal Appointments",
+    "text": "87 No complaint may be made under section 77 in respect of an appointment made under subsection 15(6) (re-appointment on revocation by deputy head), section 39.1 (priority — members of the Canadian Forces) or 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities) or section 73 (re-appointment on revocation by Commission) or 86 (re-appointment following Board order) or under any regulations made under paragraph 22(2)(a).",
+    "history": "2003, c. 22, s. 12 “87”; 2006, c. 9, s. 105; 2013, c. 40, s. 414; 2015, c. 5, ss. 10, 14",
+    "last_amended": "2015-07-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-87.html"
+  },
+  {
+    "id": "P-33.01-s88",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "88",
+    "marginal_note": "Complaints",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "88 The Board is to consider and dispose of complaints made under subsection 65(1) and sections 74, 77 and 83.",
+    "history": "2003, c. 22, s. 12 \"88\"; 2013, c. 40, s. 405",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-88.html"
+  },
+  {
+    "id": "P-33.01-s89",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "89",
+    "marginal_note": "Powers",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "89 Subject to any limitations that the Governor in Council may establish in the interests of defence or security, the Board has, in relation to a complaint, the power to enter any premises of an employer where work is being or has been done by employees, inspect and view any work, material, machinery, appliances or articles in the premises and require any person in the premises to answer all questions relating to the complaint.",
+    "history": "2003, c. 22, s. 12 \"89\"; 2013, c. 40, s. 405",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-89.html"
+  },
+  {
+    "id": "P-33.01-s90",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "90",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "90 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-90.html"
+  },
+  {
+    "id": "P-33.01-s91",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "91",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "91 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-91.html"
+  },
+  {
+    "id": "P-33.01-s92",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "92",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "92 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-92.html"
+  },
+  {
+    "id": "P-33.01-s93",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "93",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "93 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-93.html"
+  },
+  {
+    "id": "P-33.01-s94",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "94",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "94 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-94.html"
+  },
+  {
+    "id": "P-33.01-s95",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "95",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "95 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-95.html"
+  },
+  {
+    "id": "P-33.01-s96",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "96",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Powers, Duties and Functions",
+    "text": "96 [Repealed, 2013, c. 40, s. 405]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-96.html"
+  },
+  {
+    "id": "P-33.01-s97",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "97",
+    "marginal_note": "Mediation services",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Mediation Services",
+    "text": "97\n(1) The Board may provide mediation services at any stage of a proceeding in order to resolve a complaint.\n(2) [Member as mediator] The provision of mediation services by a member at any stage of hearing a complaint does not prevent that member from continuing to hear the complaint with respect to any issues that have not been resolved, unless the Commission or any person entitled to be heard objects to that member continuing.",
+    "history": "2003, c. 22, s. 12 \"97\"; 2013, c. 40, s. 414",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-97.html"
+  },
+  {
+    "id": "P-33.01-s98",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "98",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Mediation Services",
+    "text": "98 [Repealed, 2013, c. 40, s. 407]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-98.html"
+  },
+  {
+    "id": "P-33.01-s99",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "99",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Mediation Services",
+    "text": "99 [Repealed, 2013, c. 40, s. 407]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-99.html"
+  },
+  {
+    "id": "P-33.01-s100",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "100",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Mediation Services",
+    "text": "100 [Repealed, 2013, c. 40, s. 407]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-100.html"
+  },
+  {
+    "id": "P-33.01-s101",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "101",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Mediation Services",
+    "text": "101 [Repealed, 2013, c. 40, s. 407]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-101.html"
+  },
+  {
+    "id": "P-33.01-s102",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "102",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Mediation Services",
+    "text": "102 [Repealed, 2013, c. 40, s. 407]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-102.html"
+  },
+  {
+    "id": "P-33.01-s103",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "103",
+    "marginal_note": "Filing of order in Federal Court",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Complaint Procedure",
+    "text": "103\n(1) The Board must, on the request in writing of the Commission or any person to whom an order of the Board applies, file a certified copy of the order in the Federal Court unless, in the Board’s opinion\n(a) there is no indication, or likelihood, of failure to comply with the order; or\n(b) there is another good reason why the filing of the order in the Federal Court would serve no useful purpose.\n(2) [Non-application] Section 35 of the Federal Public Sector Labour Relations and Employment Board Act does not apply to an order of the Board referred to in subsection (1).\n(3) [Effect of filing] An order of the Board becomes an order of the Federal Court when a certified copy of it is filed in that court, and it may subsequently be enforced as such.",
+    "history": "2003, c. 22, s. 12 “103”; 2013, c. 40, s. 407; 2017, c. 9, s. 56",
+    "last_amended": "2017-06-19",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-103.html"
+  },
+  {
+    "id": "P-33.01-s103.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "103.1",
+    "marginal_note": "Copy of decision provided",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Complaint Procedure",
+    "text": "103.1 The Board shall render a decision on a complaint made under subsection 65(1) or section 74, 77 or 83 and provide a copy of it — including any written reasons — and any accompanying order to the Commission and to each person who exercised the right to be heard on the complaint.",
+    "history": "2013, c. 40, s. 407",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 103.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-103.1.html"
+  },
+  {
+    "id": "P-33.01-s104",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "104",
+    "marginal_note": "Certain persons not compellable as witnesses",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "General",
+    "text": "104 Persons providing mediation services under this Part are not competent or compellable to appear as witnesses in any civil action, suit or other proceeding respecting information obtained in the discharge of their functions under this Part.",
+    "history": "2003, c. 22, s. 12 \"104\"; 2013, c. 40, s. 407",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-104.html"
+  },
+  {
+    "id": "P-33.01-s105",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "105",
+    "marginal_note": "Notes and drafts not to be disclosed",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "General",
+    "text": "105 None of the following may be disclosed without the consent of the person who made them:\n(a) [Repealed, 2013, c. 40, s. 408]\n(b) notes of any person providing mediation services under this Part.",
+    "history": "2003, c. 22, s. 12 \"105\"; 2013, c. 40, s. 408",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-105.html"
+  },
+  {
+    "id": "P-33.01-s106",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "106",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "General",
+    "text": "106 [Repealed, 2013, c. 40, s. 409]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-106.html"
+  },
+  {
+    "id": "P-33.01-s107",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "107",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "General",
+    "text": "107 [Repealed, 2013, c. 40, s. 409]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-107.html"
+  },
+  {
+    "id": "P-33.01-s108",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "108",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "General",
+    "text": "108 [Repealed, 2013, c. 40, s. 409]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-108.html"
+  },
+  {
+    "id": "P-33.01-s109",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "109",
+    "marginal_note": "Regulations of Board",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Regulations",
+    "text": "109 The Board may make regulations respecting\n(a) the manner in which and the time within which a complaint may be made under subsection 65(1) or section 74, 77 or 83;\n(b) and (c) [Repealed, 2013, c. 40, s. 411]\n(d) the manner of giving notice of an issue to the Canadian Human Rights Commission under subsection 65(5) or section 78;\n(d.1) the manner of giving notice of an issue to the Accessibility Commissioner under subsection 65(9) or section 78.1; and\n(e) the disclosure of information obtained in the course of an appointment process or a complaint proceeding under this Act.",
+    "history": "2003, c. 22, s. 12 \"109\"; 2013, c. 40, ss. 411, 414; 2019, c. 10, s. 199",
+    "last_amended": "2019-07-11",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-109.html"
+  },
+  {
+    "id": "P-33.01-s110",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "110",
+    "marginal_note": "",
+    "part": "PART 6 - Federal Public Sector Labour Relations and Employment Board",
+    "division": "",
+    "heading": "Regulations",
+    "text": "110 [Repealed, 2013, c. 40, s. 412]",
+    "history": "",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-110.html"
+  },
+  {
+    "id": "P-33.01-s111",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "111",
+    "marginal_note": "Definitions",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "111\n(1) The following definitions apply in this Part.\nelection means a federal, provincial, territorial or municipal election. (élection)\nfederal election means an election to the House of Commons. (élection fédérale)\nmunicipal election means an election as the mayor or a member of the council of a municipality. (élection municipale)\nmunicipality means\n(a) an incorporated or unincorporated regional municipality, city, town, village, rural municipality, township, county, district or other municipality, however designated; or\n(b) any other local or regional authority that is determined by the Governor in Council to be a municipality for the purposes of this Part. (municipalité)\npolitical activity means\n(a) carrying on any activity in support of, within or in opposition to a political party;\n(b) carrying on any activity in support of or in opposition to a candidate before or during an election period; or\n(c) seeking nomination as or being a candidate in an election before or during the election period. (activité politique)\nprovincial election means an election to the legislature of a province. (élection provinciale)\nterritorial election means an election to the Legislative Assembly of Yukon, the Northwest Territories or Nunavut. (élection territoriale)\n(2) [Meaning of deputy head] For the purposes of this Part, deputy head includes a Commissioner appointed under subsection 4(5).",
+    "history": "2003, c. 22, ss. 12 “111”, 272; 2013, c. 40, s. 413; 2014, c. 2, s. 55, c. 20, s. 474",
+    "last_amended": "2014-11-01",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-111.html"
+  },
+  {
+    "id": "P-33.01-s112",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "112",
+    "marginal_note": "Purpose",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Purpose of Part",
+    "text": "112 The purpose of this Part is to recognize the right of employees to engage in political activities while maintaining the principle of political impartiality in the public service.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-112.html"
+  },
+  {
+    "id": "P-33.01-s113",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "113",
+    "marginal_note": "Permitted activities",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Employees",
+    "text": "113\n(1) An employee may engage in any political activity so long as it does not impair, or is not perceived as impairing, the employee’s ability to perform his or her duties in a politically impartial manner.\n(2) [Regulations] The Governor in Council may, on the recommendation of the Commission, make regulations specifying political activities that are deemed to impair the ability of an employee, or any class of employees, to perform their duties in a politically impartial manner.\n(3) [Factors] In making regulations, the Governor in Council may take into consideration factors such as the nature of the political activity and the nature of the duties of an employee or class of employees and the level and visibility of their positions.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-113.html"
+  },
+  {
+    "id": "P-33.01-s114",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "114",
+    "marginal_note": "Seeking candidacy",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Employees",
+    "text": "114\n(1) An employee may seek nomination as a candidate in a federal, provincial or territorial election before or during the election period only if the employee has requested and obtained permission from the Commission to do so.\n(2) [Being a candidate before election period] An employee may, before the election period, be a candidate in a federal, provincial or territorial election only if the employee has requested and obtained permission from the Commission to do so.\n(3) [Being a candidate during election period] An employee may, during the election period, be a candidate in a federal, provincial or territorial election only if the employee has requested and obtained a leave of absence without pay from the Commission.\n(4) [Granting of permission] The Commission may grant permission for the purpose of subsection (1) or (2) only if it is satisfied that the employee’s ability to perform his or her duties in a politically impartial manner will not be impaired or perceived to be impaired.\n(5) [Granting of leave] The Commission may grant leave for the purpose of subsection (3) only if it is satisfied that being a candidate during the election period will not impair or be perceived as impairing the employee’s ability to perform his or her duties in a politically impartial manner.\n(6) [Factors] In deciding whether seeking nomination as, or being, a candidate will impair or be perceived as impairing the employee’s ability to perform his or her duties in a politically impartial manner, the Commission may take into consideration factors such as the nature of the election, the nature of the employee’s duties and the level and visibility of the employee’s position.\n(7) [Conditions] The Commission may make permission under subsection (4) conditional on the employee taking a leave of absence without pay for the period or any part of the period in which he or she seeks nomination as a candidate, or for the period or any part of the period in which he or she is a candidate before the election period, as the case may be.\n(8) [Effect of election] An employee ceases to be an employee on the day he or she is declared elected in a federal, provincial or territorial election.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-114.html"
+  },
+  {
+    "id": "P-33.01-s115",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "115",
+    "marginal_note": "Candidacy in municipal elections",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Employees",
+    "text": "115\n(1) An employee may seek nomination as, or be, a candidate in a municipal election before or during the election period, only if the employee has requested and obtained permission from the Commission to do so.\n(2) [Granting of permission] The Commission may grant permission only if it is satisfied that seeking nomination as, or being, a candidate in the election will not impair or be perceived as impairing the employee’s ability to perform his or her duties in a politically impartial manner.\n(3) [Factors] In deciding whether seeking nomination as, or being, a candidate will impair or be perceived as impairing the employee’s ability to perform his or her duties in a politically impartial manner, the Commission may take into consideration factors such as the nature of the election, the nature of the employee’s duties and the level and visibility of the employee’s position.\n(4) [Conditions] The Commission may make permission under this section conditional on\n(a) the employee taking a leave of absence without pay\n(i) for the period or any part of the period in which he or she seeks nomination as a candidate, or for the period or any part of the period in which he or she is a candidate before the election period, as the case may be, or\n(ii) for the period in which he or she is a candidate during the election period; and\n(b) the employee taking a leave of absence without pay or ceasing to be an employee if he or she is declared elected.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-115.html"
+  },
+  {
+    "id": "P-33.01-s116",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "116",
+    "marginal_note": "Notice",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Employees",
+    "text": "116 On granting an employee permission under subsection 114(4), leave under subsection 114(5) or permission under subsection 115(2), the Commission shall cause notice that it has done so, together with the name of that employee, to be published in the Canada Gazette.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-116.html"
+  },
+  {
+    "id": "P-33.01-s117",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "117",
+    "marginal_note": "Political activities",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Deputy Heads",
+    "text": "117 A deputy head shall not engage in any political activity other than voting in an election.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-117.html"
+  },
+  {
+    "id": "P-33.01-s118",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "118",
+    "marginal_note": "Investigation and corrective action — employees",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Allegations",
+    "text": "118 The Commission may investigate any allegation, in accordance with the regulations, that an employee has failed to comply with any of subsections 113(1), 114(1) to (3) and 115(1) and, if it concludes that the allegation is substantiated, may dismiss the employee or may take any corrective action that it considers appropriate.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-118.html"
+  },
+  {
+    "id": "P-33.01-s119",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "119",
+    "marginal_note": "Investigation and dismissal — deputy head",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Allegations",
+    "text": "119\n(1) The Commission may investigate any allegation, made to it by a person who is or has been a candidate in an election, that a deputy head has contravened section 117 and, if it concludes that the allegation is substantiated, the Commission shall report its conclusion to the Governor in Council and the Governor in Council may dismiss the deputy head.\n(2) [Exception] Subsection (1) does not apply in respect of any deputy head whose removal from office is expressly provided for by this or any other Act, otherwise than by termination of his or her appointment at pleasure.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-119.html"
+  },
+  {
+    "id": "P-33.01-s120",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "120",
+    "marginal_note": "Powers under Inquiries Act",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Allegations",
+    "text": "120 In conducting any investigation under this Part, the Commission has all the powers of a commissioner under Part II of the Inquiries Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-120.html"
+  },
+  {
+    "id": "P-33.01-s121",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "121",
+    "marginal_note": "Persons acting for Commission",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Allegations",
+    "text": "121\n(1) The Commission may direct that any investigation under this Part be conducted, in whole or in part, by one or more Commissioners or other persons.\n(2) [Powers of Commissioner] A Commissioner directed under subsection (1) has the powers referred to in section 120 in relation to the matter before the Commissioner.\n(3) [Powers of other person] Subject to any limitations specified by the Commission, a person directed under subsection (1), other than a Commissioner, has the powers referred to in section 120 in relation to the matter before the person.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-121.html"
+  },
+  {
+    "id": "P-33.01-s122",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "122",
+    "marginal_note": "Right to be heard",
+    "part": "PART 7 - Political Activities",
+    "division": "",
+    "heading": "Allegations",
+    "text": "122 A person making an allegation under section 118 or 119 and the employee or deputy head against whom it is made — or their representatives — are entitled to be heard by the Commission, Commissioner or other person, whichever is conducting the investigation.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-122.html"
+  },
+  {
+    "id": "P-33.01-s123",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "123",
+    "marginal_note": "Regulations of Governor in Council",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Application of Act",
+    "text": "123\n(1) The Governor in Council may, notwithstanding any other Act, make regulations applying to any organization or any part of any organization all or any of the provisions of this Act that do not otherwise apply to it.\n(2) [Application of other Acts] A regulation made under subsection (1) prevails over the provisions of any other Act or regulations made under any other Act respecting the same matter.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-123.html"
+  },
+  {
+    "id": "P-33.01-s124",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "124",
+    "marginal_note": "Application of regulations",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Application of Act",
+    "text": "124 A regulation made by the Commission, the Treasury Board or the Governor in Council under this Act may be of general application or may apply to a specified person, position, occupational group, organization or part of an organization, or any class of them, or in respect of a specified process or any class of process.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-124.html"
+  },
+  {
+    "id": "P-33.01-s125",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "125",
+    "marginal_note": "Appointment by Governor in Council",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Head of Public Service",
+    "text": "125 The Governor in Council may appoint and fix the remuneration of the Clerk of the Privy Council and Secretary to the Cabinet.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-125.html"
+  },
+  {
+    "id": "P-33.01-s126",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "126",
+    "marginal_note": "Clerk of Privy Council",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Head of Public Service",
+    "text": "126 The Clerk of the Privy Council and Secretary to the Cabinet is the head of the public service.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-126.html"
+  },
+  {
+    "id": "P-33.01-s127",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "127",
+    "marginal_note": "Report of head of the public service",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Head of Public Service",
+    "text": "127 The head of the public service shall submit a report on the state of the public service in each fiscal year to the Prime Minister, and the Prime Minister shall cause a copy of the report to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the Prime Minister receives it.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-127.html"
+  },
+  {
+    "id": "P-33.01-s127.1",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "127.1",
+    "marginal_note": "Appointment by Governor in Council",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Deputy Ministers and Other Senior Officials",
+    "text": "127.1\n(1) The Governor in Council may appoint persons to the following positions and fix their remuneration:\n(a) deputy minister, associate deputy minister and positions of equivalent ranks;\n(b) deputy head, associate deputy head and positions of equivalent ranks; and\n(c) special adviser to a minister.\n(2) [Application of Part 7] For greater certainty, the provisions of Part 7 applicable to deputy heads apply to persons appointed as such or as deputy ministers under subsection (1), and the provisions of that Part applicable to employees apply to other persons appointed under subsection (1).",
+    "history": "2006, c. 9, s. 106",
+    "last_amended": "2006-12-12",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 127.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-127.1.html"
+  },
+  {
+    "id": "P-33.01-s128",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "128",
+    "marginal_note": "Ministerial staff",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Ministerial Staff",
+    "text": "128\n(1) A minister, or a person holding the recognized position of Leader of the Opposition in the House of Commons or Leader of the Opposition in the Senate, may appoint an executive assistant and other persons required in his or her office.\n(2) [Termination of employment] A person who is employed in an office referred to in subsection (1) ceases to be so employed thirty days after the person holding a position referred to in subsection (1) ceases to hold that position.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-128.html"
+  },
+  {
+    "id": "P-33.01-s129",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "129",
+    "marginal_note": "Regulations",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Ministerial Staff",
+    "text": "129 The Governor in Council may make regulations applying all or any of the provisions of this Act to any of the positions of persons appointed by ministers under subsection 128(1).",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-129.html"
+  },
+  {
+    "id": "P-33.01-s130",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "130",
+    "marginal_note": "Appointments by Governor in Council",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Public Officials",
+    "text": "130 The Governor in Council may appoint and fix the remuneration of\n(a) the Secretary to the Cabinet for Federal-Provincial Relations;\n(b) the Clerk of the Senate;\n(c) the Clerk of the House of Commons; and\n(d) the Secretary to the Governor General.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-130.html"
+  },
+  {
+    "id": "P-33.01-s131",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "131",
+    "marginal_note": "Diplomatic appointments",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Diplomatic Personnel",
+    "text": "131 Nothing in this Act shall be construed as affecting the right or authority of Her Majesty to appoint ambassadors, ministers, high commissioners or consuls-general of Canada to another country or to appoint other persons to represent Canada in another country.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-131.html"
+  },
+  {
+    "id": "P-33.01-s132",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "132",
+    "marginal_note": "Transfer of employees",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Block Transfers",
+    "text": "132\n(1) Nothing in an order made under the Public Service Rearrangement and Transfer of Duties Act shall be construed as affecting the status of an employee who, immediately before the coming into force of the order, occupied a position in a portion of the core public administration the control or supervision of which has been transferred from one department or other portion of the core public administration to another, or in a department that has been amalgamated and combined, except that the employee shall, on the coming into force of the order, occupy that position in the department or other portion of the core public administration to which the control or supervision has been transferred or in the department as amalgamated and combined.\n(2) [Transfer of other staff] Where an order is made under the Public Service Rearrangement and Transfer of Duties Act, the Governor in Council may, by order made on the recommendation of the Treasury Board and where the Governor in Council is of the opinion that an employee or class of employees is carrying out powers, duties or functions that are in whole or in part in support of or related to the powers, duties and functions of employees referred to in subsection (1) and that it is in the best interests of the core public administration to do so, declare that the employee or class of employees shall, on the coming into force of the order, occupy their positions in the department or other portion of the core public administration where the employees referred to in subsection (1) are currently occupying their positions.\n(3) [Core public administration] For the purposes of this section, the core public administration consists of the departments, as defined in subsection 2(1), and the portions of the federal public administration named in Schedule IV to the Financial Administration Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-132.html"
+  },
+  {
+    "id": "P-33.01-s133",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "133",
+    "marginal_note": "Fraud",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Offence",
+    "text": "133 Every person who commits fraud in any appointment process is guilty of an offence punishable on summary conviction.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-133.html"
+  },
+  {
+    "id": "P-33.01-s134",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "134",
+    "marginal_note": "Authority to administer",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Oaths and Affirmations",
+    "text": "134 The Commission or a deputy head may administer oaths and receive affidavits, declarations and solemn affirmations in relation to matters within their respective jurisdictions under this Act.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-134.html"
+  },
+  {
+    "id": "P-33.01-s135",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "135",
+    "marginal_note": "Access by Commission",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Access to Facilities and Information",
+    "text": "135 Deputy heads and employees shall provide the Commission with any facilities, assistance, information and access to their respective offices that the Commission may require for the performance of its duties.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-135.html"
+  },
+  {
+    "id": "P-33.01-s136",
+    "act_code": "P-33.01",
+    "act_short": "PSEA",
+    "act_name": "Public Service Employment Act",
+    "section": "136",
+    "marginal_note": "Review",
+    "part": "PART 8 - General",
+    "division": "",
+    "heading": "Five-year Review",
+    "text": "136 The minister designated by the Governor in Council for the purposes of this section shall cause a review of this Act and its administration and operation to be conducted five years after this section comes into force, and that minister shall cause a report of the review to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the review is completed.",
+    "history": "",
+    "last_amended": "2005-12-31",
+    "current_to": "2023-07-25",
+    "citation": "PSEA, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-33.01/section-136.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/P-36.json b/data/processed/P-36.json
new file mode 100644
index 0000000000000000000000000000000000000000..459f60db4c930930c046a3d30638123ca9afa51e
--- /dev/null
+++ b/data/processed/P-36.json
@@ -0,0 +1,1855 @@
+[
+  {
+    "id": "P-36-s1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Public Service Superannuation Act.",
+    "history": "R.S., c. P-36, s. 1",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-1.html"
+  },
+  {
+    "id": "P-36-s2",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "2",
+    "marginal_note": "Status of males and females",
+    "part": "",
+    "division": "",
+    "heading": "Equality of Status",
+    "text": "2 Male and female contributors under this Act have equality of status and equal rights and obligations under this Act.",
+    "history": "1974-75-76, c. 81, s. 2",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-2.html"
+  },
+  {
+    "id": "P-36-s3",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "3",
+    "marginal_note": "Definitions",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "3\n(1) In this Part,\nactive service in the forces means any service in the forces of a kind designated in the regulations to be active service, which service is deemed for the purposes of this Part to have terminated on discharge or, in the case of a person who underwent treatment in a veterans’ hospital, as defined in the regulations, immediately following his discharge, on that person’s release from hospital; (activité de service dans les forces)\nchild means a child or stepchild of — or an individual adopted either legally or in fact by — a contributor who at the time of the contributor’s death was dependent on the contributor for support; (enfant)\ncontributor means a person required by section 5 to contribute to the Public Service Pension Fund, and, unless the context otherwise requires,\n(a) a person who has ceased to be required by this Act to contribute to the Superannuation Account or the Public Service Pension Fund, and\n(b) for the purposes of sections 25, 27 and 28, a contributor under Part I of the Superannuation Act who has been granted an annual allowance under that Act or has died; (contributeur)\ndisabled means incapable of pursuing regularly any substantially gainful occupation; (invalide)\nForce means the Royal Canadian Mounted Police; (Gendarmerie)\nforces, except in the definition “regular force”, means the naval, army or air forces of His Majesty or of any of the Allies of His Majesty during World War I or World War II; (forces)\nMinister means the President of the Treasury Board; (ministre)\nmisconduct[Repealed, 1999, c. 34, s. 53]\npensionable employment means any employment in respect of which there was an established superannuation or pension fund or plan, approved by the Minister for the purposes of this Part, for the benefit of persons engaged in that employment; (emploi ouvrant droit à pension)\nperiod in pensionable employment means any period of service to the credit of the employee in the fund or plan referred to in the definition “pensionable employment” at the time he left the employment therein referred to; (période d’emploi ouvrant droit à pension)\nprovincial pension plan has the same meaning as in the Canada Pension Plan; (régime provincial de pensions)\npublic service means the several positions in or under any department or portion of the executive government of Canada, except those portions of departments or portions of the executive government of Canada prescribed by the regulations and, for the purposes of this Part, of the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner, Parliamentary Protective Service and office of the Parliamentary Budget Officer and any board, commission, corporation or portion of the federal public administration specified in Schedule I; (fonction publique)\nPublic Service Pension Fund means the fund established under section 44.2; (Caisse de retraite de la fonction publique)\nPublic Service Superannuation Investment Fund means the fund established under section 44.1; (Fonds de placement du compte de pension de retraite de la fonction publique)\nregular force means the regular force of the Canadian Forces and includes\n(a) the forces known before February 1, 1968 as the regular forces of the Canadian Forces, and\n(b) the forces known before February 1, 1968 as the Royal Canadian Navy, the Canadian Army Active Force, the Permanent Active Militia, the Permanent Militia Corps, the permanent staff of the Militia, the Royal Canadian Air Force (Regular) and the Permanent Active Air Force; (force régulière)\nRetirement Fund means the Retirement Fund established under Part II of the Civil Service Superannuation and Retirement Act; (Fonds de retraite)\nsalary means\n(a) as applied to the public service, the basic pay received by the person in respect of whom the expression is being applied for the performance of the regular duties of a position or office exclusive of any amount received as allowances, special remuneration, payment for overtime or other compensation or as a gratuity unless that amount is deemed to be or to have been included in that person’s basic pay pursuant to any regulation made under paragraph 42(1)(e), and\n(b) as applied to the regular force or the Force, the pay or pay and allowances, as the case may be, applicable in the case of that person as determined under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act; (traitement)\nSuperannuation Act means the Civil Service Superannuation Act, chapter 50 of the Revised Statutes of Canada, 1952; (Loi sur la pension de retraite)\nsupplementary benefit means a supplementary benefit payable under Part III; (prestation supplémentaire)\nsurvivor, in relation to a contributor, means\n(a) a person who was married to the contributor at the time of the contributor’s death, or\n(b) a person referred to in subsection 25(4); (survivant)\nWorld War I means the war that was declared on August 4, 1914 and that is deemed, for the purposes of this Part, to have terminated on December 31, 1920; (Première Guerre mondiale)\nWorld War II means the war that was declared on September 10, 1939 and that is deemed, for the purposes of this Part, to have terminated on September 30, 1947. (Seconde Guerre mondiale)\n(2) [Persons deemed employed in Senate or House of Commons] For the purposes of the definition public service in subsection (1),\n(a) employees of a member of the Senate or House of Commons, and\n(b) any other category of employees prescribed by regulation made by the Governor in Council under paragraph 42(1)(vv)\nwhose salaries were or are paid out of moneys appropriated by Parliament for use by the Senate or House of Commons shall be deemed to have been or to be employed in the Senate or House of Commons, in respect of periods of service in a category described in paragraph (a) or (b) preceding as well as following June 29, 1984.\n(3) [References to other Acts] A reference in this Part to the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act shall be construed as including a reference to any other enactment of Parliament in force either before or after July 14, 1960 providing for the payment of pensions to members of the regular force or members of the Force, as the case may be, based on length of service.\n(4) [When specified age deemed to be reached] For the purposes of paragraph 8(2)(e), a person is deemed to have reached the age of eighteen years at the beginning of the month following the month in which the person actually reached that age and, for the purposes of paragraph 11(2)(a), a person is deemed to have reached the age of sixty-five years at the beginning of the month following the month in which the person actually reached that age.\n(5) [Persons deemed employed on full-time basis] For the purposes of this Act, a person who, immediately before the coming into force of this subsection, is employed in the public service on a full-time basis within the meaning of this Act as it reads at that time is, until such time as that person ceases to be so employed, deemed to be employed in the public service on a full-time basis.",
+    "history": "R.S., 1985, c. P-36, s. 3; 1992, c. 46, s. 1; 1996, c. 18, s. 21; 1999, c. 34, s. 53; 2003, c. 22, s. 210(E), 225(E); 2004, c. 7, ss. 36, 41(E); 2006, c. 4, s. 204, c. 9, s. 33; 2012, c. 31, s. 475; 2015, c. 36, s. 137; 2017, c. 20, s. 172",
+    "last_amended": "2017-09-21",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-3.html"
+  },
+  {
+    "id": "P-36-s4",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "4",
+    "marginal_note": "Scope of Part I",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Superannuation",
+    "text": "4\n(1) Subject to this Part, an annuity or other benefit specified in this Part shall be paid to or in respect of every person who, being required to contribute to the Superannuation Account or the Public Service Pension Fund in accordance with this Part, dies or ceases to be employed in the public service, which annuity or other benefit shall, subject to this Part, be based on the number of years of pensionable service to the credit of that person.\n(2) [Superannuation Account] The Superannuation Account, established in the accounts of Canada pursuant to the Superannuation Act, is hereby continued.",
+    "history": "R.S., 1985, c. P-36, s. 4; 1999, c. 34, s. 54; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-4.html"
+  },
+  {
+    "id": "P-36-s5",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "5",
+    "marginal_note": "Persons required to contribute",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Required to Contribute",
+    "text": "5\n(1) Subsections (2) and (3) apply to persons employed in the public service, other than\n(a) [Repealed, 1992, c. 46, s. 2]\n(b) an employee who is engaged for a term of six months or less or a seasonal employee, unless he or she has been employed in the public service substantially without interruption for a period of more than six months;\n(c) subject to section 5.2, a person who, immediately before July 4, 1994, was employed in the public service as a part-time employee within the meaning of this Act as it read at that time and who has been so employed substantially without interruption since that time;\n(d) [Repealed, 2012, c. 31, s. 476]\n(e) persons in positions, as determined by the Governor in Council with effect from July 11, 1966, in the whole or any portion of any board, commission or corporation that has its own pension plan while that pension plan is in force;\n(f) an employee on leave of absence from employment outside the public service who, in respect of his or her current service, continues to contribute to or under any superannuation or pension fund or plan established for the benefit of employees of the person from whose employment he or she is absent;\n(g) an employee whose compensation for the performance of the regular duties of his or her position or office consists of fees of office;\n(h) an employee engaged locally outside Canada; or\n(i) a sessional employee, a postmaster or assistant postmaster in a revenue post office, a person employed as a clerk of works, a member of the staff of Government House who is paid by the Governor General from his or her salary or allowance or an employee of a commission that is appointed under Part I of the Inquiries Act and added to Part I of Schedule I, unless designated by the Minister individually or as a member of a class.\n(j) [Repealed, 1992, c. 46, s. 2]\n(1.1) to (1.4) [Repealed, 2012, c. 31, s. 476]\n(2) [Contribution rates — 2013 and later] A person is required to contribute to the Public Service Pension Fund, in respect of every portion of the period beginning on January 1, 2013, by reservation from salary or otherwise, at the contribution rates determined by the Treasury Board in respect of that portion on the recommendation of the Minister.\n(3) [Contribution rates — 35 years of service] A person who has to his or her credit, on or after January 1, 2013, a period of pensionable service — or a period of pensionable service and other pensionable service — totalling at least 35 years is not required to contribute under subsection (2) but is required to contribute, by reservation from salary or otherwise, to the Public Service Pension Fund, in respect of the period beginning on the later of January 1, 2013 and the day on which the person has to his or her credit those 35 years, in addition to any other amount required under this Act, at the rates determined by the Treasury Board on the recommendation of the Minister.\n(3.1) [Repealed, 2012, c. 31, s. 476]\n(4) [Limitation — determination of contribution rates] In determining the contribution rates of Group 1 contributors described in subsection 12(0.1) and of Group 2 contributors described in subsection 12.1(1) for the purposes of subsections (2) and (3), the rates must not result in a total amount of contributions that would exceed 50% of the current service cost of Group 1 or Group 2, as the case may be, for the portion of the period in respect of the benefits payable under Parts I and III.\n(5) [Other pensionable service] For the purpose of subsection (3), other pensionable service means years of service giving rise to a superannuation or pension benefit of a kind specified in the regulations that is payable\n(a) out of the Consolidated Revenue Fund, or out of any account in the accounts of Canada other than the Superannuation Account;\n(b) out of or under a superannuation or pension fund or plan pursuant to which contributions have been paid out of the Consolidated Revenue Fund in respect of employees engaged locally outside of Canada; or\n(c) out of the Canadian Forces Pension Fund within the meaning of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation Act.\n(6) [Contributions not required] Despite anything in this Part, no person shall, in respect of any period of his or her service on or after December 15, 1994, make a contribution under this Part in respect of any portion of his or her annual rate of salary that is in excess of the annual rate of salary that is fixed by or determined in the manner prescribed by the regulations.",
+    "history": "R.S., 1985, c. P-36, s. 5; 1992, c. 46, s. 2; 1999, c. 34, s. 55; 2003, c. 22, s. 225(E); 2012, c. 31, s. 476",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-5.html"
+  },
+  {
+    "id": "P-36-s5.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "5.1",
+    "marginal_note": "Contributions not required",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Required to Contribute",
+    "text": "5.1\n(1) Notwithstanding section 5, a person employed in the public service is not required to contribute to the Superannuation Account or the Public Service Pension Fund under that section if that person is engaged to work on average less than twelve hours a week or the lesser number of hours a week that may be prescribed by the regulations.\n(2) [Contributions not required] Notwithstanding section 5, a person employed in the public service who was so employed on September 9, 1993 and who, on September 8, 1993, was not required to contribute to the Superannuation Account by reason of the person being a person described in paragraph 5(1)(j) of this Act, as it read on September 8, 1993, is not required to contribute to the Account or the Public Service Pension Fund under that section in respect of any period of service on or after that day.\n(3) [Non-application] Subsection (2) does not apply to a person who makes an election under section 5.4.",
+    "history": "1992, c. 46, s. 3; 1999, c. 34, s. 56; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-5.1.html"
+  },
+  {
+    "id": "P-36-s5.2",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "5.2",
+    "marginal_note": "Election for part-time employees",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Required to Contribute",
+    "text": "5.2 Every person referred to in paragraph 5(1)(c) who is engaged to work on average at least twelve hours a week or the lesser number of hours a week that may be prescribed by the regulations, may, subject to the regulations, elect to contribute to the Superannuation Account or the Public Service Pension Fund in accordance with section 5, beginning on the first day of the month following the month in which that person makes that election.",
+    "history": "1992, c. 46, s. 3; 1999, c. 34, s. 57",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 5.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-5.2.html"
+  },
+  {
+    "id": "P-36-s5.3",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "5.3",
+    "marginal_note": "Election for leave of absence",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Required to Contribute",
+    "text": "5.3\n(1) Subject to subsection (3), a contributor who is or has been absent from the public service on leave of absence without pay for a period that exceeds three months may, subject to the regulations, elect not to count as pensionable service under clause 6(1)(a)(ii)(A) that portion of the period that is in excess of three months.\n(2) [Contributions not required] Notwithstanding section 5, a contributor who makes an election under subsection (1) is not required to contribute to the Superannuation Account or the Public Service Pension Fund under that section in respect of the portion of the period to which the election relates.\n(3) [Exception] A contributor is not entitled to make an election under subsection (1) if\n(a) the period of leave of absence ended before the day on which that subsection comes into force; and\n(b) the contributor has, before that day, made all of the contributions that are required to be made by the contributor to the Superannuation Account in respect of that period.\n(4) [Transitional] A contributor who makes an election under subsection (1) in respect of a period of leave of absence that ended before the day on which that subsection comes into force and who has, before that day, made some but not all of the contributions that are required to be made by the contributor to the Superannuation Account in respect of that period shall, at the time the election is made, cease to be required to make any further contributions to the Superannuation Account in respect of that period and shall count as pensionable service under clause 6(1)(a)(ii)(A) such portion of that period as is prescribed by the regulations.",
+    "history": "1992, c. 46, s. 3; 1999, c. 34, s. 58; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 5.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-5.3.html"
+  },
+  {
+    "id": "P-36-s5.4",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "5.4",
+    "marginal_note": "Election for certain persons over sixty-five years of age",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Required to Contribute",
+    "text": "5.4\n(1) A person referred to in subsection 5.1(2) may, subject to the regulations, elect to count as pensionable service the period of service in respect of which that person was unable to contribute to the Superannuation Account by reason of the person being a person described in paragraph 5(1)(j) of this Act, as it read on the day immediately before the day on which that subsection comes into force.\n(2) [Payment] A person who makes an election under subsection (1) shall pay into the Superannuation Account, at the time and in the manner prescribed by the regulations, an amount determined in accordance with the regulations.",
+    "history": "1992, c. 46, s. 3",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 5.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-5.4.html"
+  },
+  {
+    "id": "P-36-s5.5",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "5.5",
+    "marginal_note": "Election",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Required to Contribute",
+    "text": "5.5\n(1) A person who has ceased to be employed in the public service before the day on which this subsection comes into force may, subject to the regulations, elect to count as pensionable service the period of service in respect of which that person was unable to contribute to the Superannuation Account by reason of the person being a person described in paragraph 5(1)(j) of this Act, as it read on the day immediately before that day.\n(2) [Payment] A person who makes an election under subsection (1) shall pay into the Superannuation Account, at the time and in the manner prescribed by the regulations, an amount determined in accordance with the regulations.\n(3) [Crediting of pensionable service] Where a person makes an election under subsection (1), the period of service that the person elects to count as pensionable service is deemed to be to the person’s credit as at the date the person most recently ceased to be employed in the public service.",
+    "history": "1992, c. 46, s. 3; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 5.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-5.5.html"
+  },
+  {
+    "id": "P-36-s6",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "6",
+    "marginal_note": "Pensionable service",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Pensionable Service",
+    "text": "6\n(1) Subject to this Part, the following service may be counted by a contributor as pensionable service for the purposes of this Part:\n(a) non-elective service, comprising,\n(i) in the case of a contributor who, immediately prior to January 1, 1954, was a contributor under Part I of the Superannuation Act,\n(A) the period of his service as a contributor under Part I of the Superannuation Act, and\n(B) any period during which he or she was required by subsections 5(1.1) and (1.2), as they read on December 31, 2012, to contribute to the Superannuation Account or the Public Service Pension Fund,\n(ii) in the case of a contributor who, immediately prior to January 1, 1954, was not a contributor under Part I of the Superannuation Act,\n(A) any period during which he or she was required by subsections 5(1.1) and (1.2), as they read on December 31, 2012, to contribute to the Superannuation Account or the Public Service Pension Fund and any period during which he or she is required by subsection 5(2) to contribute to the Public Service Pension Fund,\n(B) such portion of any period prior to becoming a contributor under this Part during which he has contributed to the Retirement Fund, in accordance with this Part or Part VI of the Superannuation Act or pursuant to any order of the Governor in Council, as is determined by the Minister in accordance with the regulations, and\n(C) any period of service that he was entitled to count for the purposes of the Superannuation Act, for which he has paid but in respect of which he has not, at any time since he ceased to be a contributor under Part I of that Act, received any withdrawal allowance or other benefit thereunder, and\n(iii) with reference to any contributor,\n(A) any period of service that may be counted by that contributor as pensionable service under section 29 or subsection 35(2), 40(11), (11.1) or (13) or 40.2(9),\n(B) any period during which the contributor, having been a civil servant within the meaning of the Superannuation Act, was absent from the public service on active service in the forces during World War I or, being a contributor under Part I of the Superannuation Act, was absent from the public service on active service in the forces during World War II, having been granted leave of absence to enlist,\n(C) any period prior to April 14, 1927 during which the contributor was absent from the public service on leave of absence without pay,\n(D) any period of service in the public service before becoming a contributor under this Part during which he or she contributed to the Superannuation Account or the Public Service Pension Fund in the manner and at the rates set out in subsections 5(1.1) and (1.2), as they read on December 31, 2012, if that service is service for which he or she might have elected, under this Part or Part I of the Superannuation Act on subsequently becoming a contributor under those Parts, to pay, but for which he or she failed so to elect within the time prescribed for elections,\n(D.1) any period of service in the public service before becoming a contributor under this Part during which he or she contributed to the Public Service Pension Fund in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection if that service is service for which he or she might have elected, under this Part on subsequently becoming a contributor under this Part, to pay, but for which he or she failed so to elect within the time prescribed for elections, and\n(E) one-half of any period during which the contributor, being a person who became a contributor under Part I of the Superannuation Act before August 11, 1939 and did not elect to contribute in respect of his service in the public service prior to so becoming a contributor, and being a person whose service since that date has been substantially continuous, was employed in the public service prior to so becoming a contributor; and\n(b) elective service, comprising,\n(i) in the case of a contributor who, immediately prior to January 1, 1954, was a contributor under Part I of the Superannuation Act,\n(A) any period of service for which he elected under the Superannuation Act to pay, and\n(B) any period of service for which he might have elected, under the provisions of the Superannuation Act in force immediately prior to January 1, 1954, to pay, if he elects, within the time prescribed by those provisions, to pay for that service,\n(ii) in the case of a contributor who, immediately prior to January 1, 1954, was not a contributor under Part I of the Superannuation Act, such portion of any period described in clause (a)(ii)(B) as is not included in the portion thereof determined by the Minister thereunder, if he elects, within one year of becoming a contributor under this Part, to pay for that portion, and\n(iii) with reference to any contributor,\n(A) any period of service on active service in the forces during World War I or World War II, if he elects, within one year of becoming a contributor under this Part, to pay for that service,\n(B) any period of service before becoming a contributor under this Part, except any such period described in clause (a)(ii)(B), during which he was employed in the public service and was in receipt of salary, if he elects, within one year of becoming a contributor under this Part, to pay for that service,\n(C) any continuous period of full-time service of six months or more in the Canadian Forces or the naval, army or air forces of Her Majesty raised by Canada or as a special constable of the Force who ceased to be a special constable of the Force on or after March 1, 1949, except any such period described in clause (A) or (G) of this subparagraph, if he elects, within one year of becoming a contributor under this Part, to pay for that period,\n(D) any continuous period of full-time service of six months or more as an employee with an international organization specified in the regulations whose salary was paid out of the Consolidated Revenue Fund, if he elects, within one year of becoming a contributor under this Part, to pay for that service,\n(E) any continuous period of full-time service of six months or more in civilian war service of a kind specified in the regulations, if he elects, within one year of becoming a contributor under this Part, to pay for that service,\n(F) any period of service in pensionable employment immediately prior to becoming employed in the public service, if he elects, within one year of becoming a contributor under this Part, to pay for that service,\n(G) any period of service that may be counted by him as pensionable service pursuant to subsection 39(1) of this Act or subsection 23(9) of the Public Service Superannuation Act, chapter P-36 of the Revised Statutes of Canada, 1970,\n(H) any period of service with any board, commission, corporation or portion of the federal public administrationthat is added to Schedule I on or after January 1, 1954, if he elects, within one year of that addition, to pay for that service,\n(I) any period of service in respect of which the contributor has received any amount by way of a return of contributions or other lump sum payment, other than a transfer value, under this Part or Part I of the Superannuation Act, if the contributor elects, within one year after subsequently becoming a contributor under this Part, to pay for that service,\n(I.1) any period of service in the public service, after December 31, 1980 and before the day on which this clause comes into force, as a part-time employee, if the contributor was a contributor immediately before the day on which this clause comes into force and the contributor elects, within one year after that day, to pay for that service,\n(J) any period of service in respect of which payment was made to a public service employer or an approved employer under an agreement entered into pursuant to section 40 and in respect of which that contributor subsequently received a return of contributions or other lump sum payment, if he elects, within one year of becoming a contributor under this Part, to pay for that service,\n(K) any period of service described in this paragraph, except a period described in clause (M) or (N), for which the contributor might have elected, under this Part, Part I of the Superannuation Act, the Canadian Forces Superannuation Act, the Royal Canadian Mounted Police Superannuation Act or any order in council made under The Canadian Forces Act, 1950, as amended by the Canadian Forces Act, 1954, to pay, but for which the contributor failed so to elect within the time prescribed therefor, if the contributor elects, at any time before ceasing to be employed in the public service, to pay for that service,\n(L) any period of service in respect of which the contributor makes an election under subsection 5.3(1), if the contributor elects, at any time before the contributor ceases to be employed in the public service, to pay for that service,\n(M) subject to the regulations, any period of service in respect of which payment of a transfer value or a commuted value, as the case may be, to a contributor has been effected in accordance with section 13.01 of this Act, section 22 of the Canadian Forces Superannuation Act or section 12.1 of the Royal Canadian Mounted Police Superannuation Act, if the contributor elects, in accordance with the regulations, to pay for that service, and\n(N) subject to the regulations, any period of service in respect of which a payment has been made in respect of the contributor pursuant to an agreement entered into under subsection 40.2(2), if the contributor elects, in accordance with the regulations, to pay for that service.\n(2) [Definition of forces] For the purposes of clause (1)(a)(iii)(B), forces means, in the case of World War II, any of His Majesty’s naval, army or air forces, the Royal Canadian Mounted Police, the Corps of (Civilian) Canadian Fire Fighters for Service in the United Kingdom, the armed forces of the United States, the Fighting French forces and any other force designated by the Governor in Council for the purposes of this Part.",
+    "history": "R.S., 1985, c. P-36, s. 6; 1992, c. 46, s. 4; 1996, c. 18, s. 22; 1999, c. 34, s. 59; 2003, c. 22, ss. 224(E), 225(E), c. 26, s. 48; 2012, c. 31, s. 477",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-6.html"
+  },
+  {
+    "id": "P-36-s7",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "7",
+    "marginal_note": "Amount to be paid",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Elective Pensionable Service: Amount Required to be Paid",
+    "text": "7\n(1) Subject to subsection (1.1) and section 8, a contributor who is entitled under this Part to count as pensionable service any period of elective service specified in paragraph 6(1)(b) is required to pay, in respect thereof, the following:\n(a) in respect of any period specified in clause 6(1)(b)(i)(A), any amount that he would have been required to pay under the Superannuation Act had that Act continued in force;\n(b) in respect of any period specified in clause 6(1)(b)(i)(B), any amount that he would have been required to pay under the provisions of the Superannuation Act in force immediately prior to January 1, 1954;\n(c) in respect of the portion referred to in subparagraph 6(1)(b)(ii), such amount as is determined in accordance with the regulations;\n(d) in respect of any period specified in clause 6(1)(b)(iii)(A), an amount determined as follows:\n(i) in the case of a person who, immediately prior to his enlistment in the forces, was employed in the public service on a full-time basis, an amount equal to the amount that he would have been required to contribute during the period of his service in the forces had he, during that period, been required to contribute in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of a salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest, and\n(ii) in the case of a person who was not, immediately prior to his enlistment in the forces, employed in the public service on a full-time basis, an amount equal to twice the amount that he would have been required to contribute during the period of his service in the forces had he, during that period, been required to contribute in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of a salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest;\n(e) in respect of any period specified in clause 6(1)(b)(iii)(B), an amount equal to the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute\n(i) if that period or any portion of it was before 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,\n(ii) if that period or any portion of it was after 1965 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1), as it reads on December 31, 1999, in respect of that period or portion,\n(iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1.1), as it read on December 31, 2003, in respect of that period or portion,\n(iv) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and\n(v) if that period or any portion of it was after 2012, in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,\nin respect of a salary at the rate authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Part, together with interest;\n(f) in respect of any period specified in clause 6(1)(b)(iii)(C), (D), (E), (F) or (J), an amount equal to twice the amount that he or she would have been required to contribute had he or she, during that period, been required to contribute\n(i) if that period or any portion of it was before 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that period or portion,\n(ii) if that period or any portion of it was after 1965 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1), as it reads on December 31, 1999, in respect of that period or portion,\n(iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1.1), as it read on December 31, 2003, in respect of that period or portion,\n(iv) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and\n(v) if that period or any portion of it was after 2012, in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,\nin respect of a salary at the rate authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Part, together with interest;\n(g) in respect of any period specified in clause 6(1)(b)(iii)(G), such amount as is required by subsection 39(2) to be paid by him therefor;\n(h) in respect of any period specified in clause 6(1)(b)(iii)(H), an amount as specified in paragraph (e);\n(i) notwithstanding anything in paragraphs (a) to (h), in respect of any period described in clause 6(1)(b)(iii)(I), an amount equal to the amount that he would have been required to contribute if he had elected under this Part, within the time prescribed for the making of the election, to pay for that period, and if during that period the rate of the salary authorized to be paid to him had been equal to the rate of salary authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, together with interest;\n(j) notwithstanding anything in this subsection, in respect of any period described in clause 6(1)(b)(iii)(K), an amount equal to the amount that he would have been required to pay if, not having been a contributor under Part I of the Superannuation Act immediately prior to January 1, 1954, he had elected under this Part, within the time prescribed for the making of the election, to pay for that period, and if during that period the rate of salary authorized to be paid to him had been equal to the rate of salary so authorized at the time when he made the election, together with interest; and\n(k) in respect of any period specified in clause 6(1)(b)(iii)(I.1), (L), (M) or (N), such amount as is determined in accordance with the regulations.\n(1.1) [Amount to be paid in certain cases] Subject to section 8, a contributor who is entitled under this Part to count as pensionable service any period of elective service specified in clause 6(1)(b)(iii)(A), (B), (C), (D), (E), (F), (I), (J) or (K) is required to pay, in respect thereof and in lieu of any amount required under subsection (1), such amount as is determined in accordance with the regulations if\n(a) that period of service consists of or includes service during which the contributor was employed in the public service as a part-time employee; or\n(b) that period of service consists of or includes service of the contributor during which the contributor was employed in the public service on a full-time basis and the contributor is employed in the public service as a part-time employee at the time the contributor elects to pay for that service.\n(2) [Definition of interest] In this section, unless otherwise specified, interest means simple interest at four per cent per annum from the middle of the fiscal year in which the contributions would have been made, had the contributor been required to make those contributions during the period for which he elects to pay, until the first day of the month in which the election is made.",
+    "history": "R.S., 1985, c. P-36, s. 7; 1992, c. 46, s. 5; 1996, c. 18, s. 23; 1999, c. 34, s. 60; 2003, c. 22, s. 225(E); 2012, c. 31, s. 478",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-7.html"
+  },
+  {
+    "id": "P-36-s8",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "8",
+    "marginal_note": "Manner of making elections",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Elections",
+    "text": "8\n(1) Every election made by a contributor under this Part shall be made by him while employed in the public service and shall be evidenced in writing, in the form prescribed by the Minister, and signed by the person making the election, and the original thereof shall be forwarded to the Minister in the manner prescribed by the regulations within the time prescribed by this Part for the making of the election or, in the case of an election that may be made by the contributor at any time before he ceases to be employed in the public service, within one month from the time of making the election.\n(2) [Void elections] An election under this Part is void in so far as it is an election to pay for\n(a) any period of service on active service in the forces during World War I or World War II or any period of service in the public service or in pensionable employment that the elector is entitled to count for the purpose of any superannuation or pension benefit of a kind specified in the regulations, otherwise than under the provisions of this Part;\n(b) any period of service in the public service before January 1, 1981 as a part-time employee, within the meaning of this Act as it read from time to time before that date, unless it is service that may be counted under clause 6(1)(b)(i)(B);\n(b.1) any period of service in the public service after December 31, 1980 as a part-time employee, unless it is service that may be counted under this Part and the elector was, during that period, engaged to work on average at least twelve hours a week or such lesser number of hours a week as may be prescribed by the regulations;\n(c) any period of service in the public service as an employee whose compensation for the performance of the regular duties of his position or office consisted of fees of office;\n(d) any period of service of less than ninety days as defined by the regulations unless it is service that may be counted under clause 6(1)(b)(iii)(I); or\n(e) any period of service that is after 1965, before the day on which that elector reached the age of eighteen years and before the day on which this paragraph comes into force.\n(3) [Right to elect for part of period] A contributor who is entitled under this Part to elect to pay for a period of service is entitled, unless a contrary intention appears, to elect to pay for part only of that period but only that part that is most recent in point of time.\n(4) [Right to amend or revoke election] An election under this Part may be amended by the elector, within the time prescribed by this Part for the making of the election, by increasing the period or periods of service for which he elects to pay, and is otherwise irrevocable except under such circumstances and on such terms and conditions, including payment by the elector to Her Majesty of such amount in respect of any benefit accruing to that elector during the subsistence of the election, as a consequence of his having so elected, as the Governor in Council by regulation prescribes.\n(5) [Election deemed valid] Notwithstanding this Act or the Superannuation Act, where the Governor in Council is of opinion that a person\n(a) has made an election under either Act in purported compliance with such Act and the regulations made pursuant thereto and that the purported election was made in good faith and was invalid by reason only of circumstances not attributable to fault on the part of that person, or\n(b) was treated in error as being deemed to have elected pursuant to paragraph 51(2)(b),\nthat person shall be deemed to have made a valid election for the purposes of the relevant provisions of this Act or the Superannuation Act, as the case may be, on such date and subject to such terms and conditions as may be prescribed by the Governor in Council.\n(6) [Manner of payment] Subject to this section, any amount required by subsection 7(1) or (1.1) or 39(7) to be paid by a contributor in respect of any period of service for which the contributor has elected to pay shall be paid by the contributor into the Superannuation Account or as required by subsection 39(7), as the case may be,\n(a) in a lump sum, at the time of making the election, or\n(b) in instalments, on such terms and computed on such bases as to mortality and interest as the Governor in Council by regulation prescribes,\nat his option.\n(6.1) [Election after March 31, 2000] For the purposes of subsections (6) and 39(2), an amount required to be paid by a contributor pursuant to an election made after March 31, 2000 shall be paid into the Public Service Pension Fund.\n(7) [Unpaid instalments] Where a contributor who has elected under this Part or the Superannuation Act to pay for any period of service and has undertaken to pay for that period of service in instalments ceases to be employed in the public service before all the instalments have been paid, the unpaid instalments may be reserved, in accordance with the regulations, from any amount payable to him by Her Majesty in right of Canada, including any annuity or other benefit payable to him under this Part, until such time as all the instalments have been paid, or the contributor dies, whichever occurs first.\n(8) [Recovery of amounts due at time of death] When an amount payable by a contributor into the Superannuation Account or the Public Service Pension Fund by reservation from salary or otherwise has become due, but remains unpaid at the time of death, that amount, with interest at four per cent per annum from the time when it became due, may be recovered, in accordance with the regulations, from any allowance payable under this Part to the survivor or children of the contributor, without prejudice to any other recourse available to Her Majesty with respect to the recovery of it, and any amount so recovered shall be credited to the Superannuation Account or paid into the Public Service Pension Fund and is deemed, for the purposes of the definition return of contributions in subsection 10(1), to have been paid into that Account or Fund by the contributor.\n(9) [Recovery of amount paid in error] Where any amount has been paid in error under this Part or Part III on account of any annuity, annual allowance or supplementary benefit, the Minister may retain by way of deduction from any subsequent payment of that annuity, allowance or supplementary benefit, in the manner prescribed by the regulations, an amount equal to the amount paid in error, without prejudice to any other recourse available to Her Majesty with respect to the recovery thereof.",
+    "history": "R.S., 1985, c. P-36, s. 8; 1992, c. 46, s. 6; 1999, c. 34, s. 61; 2003, c. 22, s. 225(E), c. 26, s. 49",
+    "last_amended": "2007-03-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-8.html"
+  },
+  {
+    "id": "P-36-s8.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "8.1",
+    "marginal_note": "Special procedures for certain elections",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Elections",
+    "text": "8.1 Where an election is made to count as pensionable service a period of service specified in clause 6(1)(b)(iii)(M) or (N), section 8 applies in the manner and to the extent set out in the regulations.",
+    "history": "1996, c. 18, s. 24",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 8.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-8.1.html"
+  },
+  {
+    "id": "P-36-s9",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "9",
+    "marginal_note": "Calculation of time for making of certain elections",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Elections",
+    "text": "9 For the purposes of sections 6 and 39, the year within which a contributor may elect to count any service described in those sections as pensionable service for the purposes of this Part shall be deemed to end one year from the day on which written notice is sent by or on behalf of the Minister to that contributor informing him that he has become a contributor under this Part.",
+    "history": "R.S., c. P-36, s. 8",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-9.html"
+  },
+  {
+    "id": "P-36-s10",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "10",
+    "marginal_note": "Definitions",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Definitions, etc.",
+    "text": "10\n(1) For the purposes of this Part,\nannuity means an annuity computed in accordance with section 11; (pension)\ncash termination allowance means an amount equal to one month’s pay for each year of pensionable service computed on the basis of the rate of salary authorized to be paid to the contributor\n(a) at the time he or she ceases to contribute to the Public Service Pension Fund, or\n(b) in the case of a contributor who continues to be employed in the public service after having ceased to contribute to the Public Service Pension Fund under subsection 5(2) or (3), at the time he or she ceases to be employed in the public service,\nminus an amount equal to the amount by which\n(c) the total amount the contributor would have been required to contribute to the Superannuation Account or the Public Service Pension Fund up to the time he or she ceases to be employed in the public service, other than interest or charges for payments by instalments, in respect of service after 1965, if he or she had contributed on the basis of the rates set out in subsection 5(1) as it read on December 31, 1965,\nexceeds\n(d) the total amount the contributor was required to contribute to the Superannuation Account or the Public Service Pension Fund up to the time he or she ceases to be employed in the public service, other than interest or charges for payments by instalments, in respect of service after 1965; (allocation de cessation en espèces)\ndeferred annuity means an annuity that becomes payable to the contributor at the time he or she reaches 60 years of age, in the case of a Group 1 contributor described in subsection 12(0.1), or 65 years of age, in the case of a Group 2 contributor described in subsection 12.1(1); (pension différée)\nimmediate annuity means an annuity that becomes payable to the contributor immediately on his becoming entitled thereto; (pension immédiate)\nrecipient means a person to whom any benefit is or is about to become payable under this Part or out of the Retirement Fund; (prestataire)\nreturn of contributions means a return of\n(a) the amount paid by the contributor into the Superannuation Account or the Public Service Pension Fund, but not including any amount so paid pursuant to subsection 24(6) of the Royal Canadian Mounted Police Superannuation Act,\n(b) any amount to his or her credit in the Retirement Fund that has been transferred to the Superannuation Account, and\n(c) any amount paid by him or her into any other account or fund, together with interest, if any, that has been transferred to the Superannuation Account or the Public Service Pension Fund,\nto the extent that the amount remains to his or her credit in the Superannuation Account or the Public Service Pension Fund, together with interest, if any, calculated pursuant to subsection (9); (remboursement de contributions)\ntransfer value means a lump sum amount, representing the value of the contributor’s pension benefits, as determined in accordance with the regulations. (valeur de transfert)\n(2) [Duration of payment, etc., to contributor] Where an annuity or annual allowance becomes payable under this Part to a contributor, it shall, subject to the regulations, be paid in equal monthly instalments in arrears and shall continue, subject to this Part, during the lifetime of the contributor and thereafter until the end of the month in which he dies, and any amount in arrears thereof that remains unpaid at any time after his death shall be paid as provided in subsection 25(1), in respect of a return of contributions.\n(3) [Duration of payment, etc., to survivor or child] When an annual allowance becomes payable under this Part to a survivor or child, it shall, subject to the regulations, be paid in equal monthly instalments in arrears and shall continue, subject to this Part, until the end of the month in which the recipient dies or otherwise ceases to be entitled to receive an annual allowance, and any amount in arrears that remains unpaid at any time after the death of the recipient shall be paid to the estate or succession of the recipient or, if less than one thousand dollars, as the Minister may direct.\n(4) [Capitalization] When a person who is a contributor or survivor has become entitled under this Part to an annuity or annual allowance the amount of which would be less than two per cent of the Year’s Maximum Pensionable Earnings within the meaning of subsection 11(3) in respect of the year in which the request is made, there may be paid to that person, on request by that person, to the Minister in writing within three months from the day on which written notice is sent by the Minister informing the person of the amount of the annuity or annual allowance, an amount determined in accordance with the regulations to be the capitalized value of the annuity or annual allowance, which payment shall be in lieu of any other benefit under this Part and Part III.\n(5) [Options] When, under any of sections 12 to 13.001, a contributor is entitled to a benefit specified in that section at his or her option,\n(a) if he fails to exercise the option within one year from the time he became so entitled, he shall be deemed to have exercised it in favour of a benefit other than a lump sum payment as described in the definitions “cash termination allowance” and “return of contributions” in subsection (1);\n(b) if, without having exercised or been deemed to have exercised the option, he becomes a contributor under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, he shall be deemed to have exercised the option immediately before becoming a contributor under that Act in favour of a benefit other than a lump sum payment as described in the definitions “cash termination allowance” and “return of contributions” in subsection (1); and\n(c) if, without having exercised or been deemed to have exercised the option, he or she becomes re-employed in the public service, he or she ceases to be entitled to exercise the option until the time that he or she ceases to be so re-employed, unless before that time he or she becomes a contributor under this Part, in which case the period on which that benefit was based, except any such period specified in clause 6(1)(a)(iii)(C) or (E), shall be counted as pensionable service for the purposes of subsection 6(1).\n(6) [Revocation of option] When, under any of sections 12 to 13.001, a contributor is entitled to a benefit specified in that section at his or her option, the option may be revoked and a new option exercised by the contributor, under the circumstances and on the terms and conditions that the Governor in Council by regulation prescribes.\n(7) [Contributor re-employed before payment of return of contributions] If a contributor who is entitled under any of sections 12 to 13.001 to a return of contributions becomes re-employed in the public service and a contributor under this Part before those contributions have been paid to him or her, the period of pensionable service to which those contributions relate (except any such period specified in clause 6(1)(a)(iii)(C) or (E)) shall be counted as pensionable service for the purposes of this Part, and the amount of those contributions shall, in lieu of being paid to him or her, be applied in payment of or on account of the amount required by this Part to be paid by him or her for that service.\n(8) [Annuity in respect of locked-in contributions] A contributor who has to his or her credit a period of pensionable service in respect of which no amount can, by virtue of subsection 40(9), be paid to an approved employer is entitled in respect of that service, on ceasing to be employed in the public service, to a benefit specified in whichever of sections 12 to 13.001 that applies to him or her, other than a cash termination allowance or a return of contributions.\n(9) [Interest on return of contributions] For the purposes of the definition “return of contributions” in subsection (1), interest shall be calculated in the manner that the regulations provide and on the balances that are determined in accordance with the regulations,\n(a) at the rate of four per cent, compounded annually, for any period before January 1, 1997;\n(b) at the rates established in the regulations made under paragraph 44(1)(c), compounded quarterly, for any period on or after January 1, 1997 and before April 1, 2000; and\n(c) at the rates established in the regulations made under paragraph 42.1(1)(v.3), compounded quarterly, for any period beginning on or after April 1, 2000.\n(10) [Benefits not assignable, etc.] Subject to Part II of the Garnishment, Attachment and Pension Diversion Act and to the Pension Benefits Division Act,\n(a) a benefit under this Part or Part III is not capable of being assigned, charged, anticipated or given as security and any transaction that purports to assign, charge, anticipate or give as security any such benefit is void;\n(b) a benefit to which a contributor, survivor or child is entitled under this Part or Part III is not capable of being surrendered or commuted during the lifetime of that person except under subsection (4), section 13.01 and subsection 25(5) and any transaction that purports to so surrender or commute any such benefit is null and void; and\n(c) a benefit under this Part or Part III is exempt from attachment, seizure and execution, either at law or in equity.",
+    "history": "R.S., 1985, c. P-36, s. 10; 1992, c. 46, s. 7; 1996, c. 18, s. 25; 1999, c. 34, s. 62; 2003, c. 22, s. 225(E); 2012, c. 31, s. 479",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-10.html"
+  },
+  {
+    "id": "P-36-s11",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "11",
+    "marginal_note": "Computation of annuities",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Annuities: How Computed",
+    "text": "11\n(1) The amount of any annuity to which a contributor may become entitled under this Part is an amount equal to the aggregate of\n(a) an amount equal to\n(i) the number of years of pensionable service to the credit of the contributor occurring in the period preceding the day on which this subsection comes into force, not exceeding thirty-five, divided by fifty,\nmultiplied by\n(ii) the average annual salary received by the contributor during any five-year period of pensionable service selected by or on behalf of the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling five years, or\n(iii) in the case of a contributor who has to the contributor’s credit less than five years of pensionable service, the average annual salary received by the contributor during the period of pensionable service to the contributor’s credit; and\n(b) an amount equal to\n(i) the number of years of pensionable service to the credit of the contributor occurring in the period on and after the day on which this subsection comes into force, not exceeding thirty-five years less the number of years of pensionable service to the credit of the contributor under subparagraph (a)(i), divided by fifty,\nmultiplied by the lesser of\n(ii) the average annual salary received by the contributor during the period referred to in subparagraph (a)(ii) or (iii), as applicable, and\n(iii) the annual rate of salary that is fixed by the regulations made under paragraph 42.1(1)(a), or that may be determined in the manner prescribed by those regulations, and in force on the day on which the contributor most recently ceased to be employed in the public service.\n(2) [Deduction from annuity] Notwithstanding subsection (1), unless the Minister is satisfied that a contributor\n(a) has not reached the age of sixty-five years, and\n(b) has not become entitled to a disability pension payable under paragraph 44(1)(b) of the Canada Pension Plan or a provision of a provincial pension plan similar to the Canada Pension Plan,\nthere shall be deducted from the amount of any annuity to which that contributor is entitled under this Part an amount equal to the percentage, as set out in subsection (2.1), of\n(c) the average annual salary received by the contributor during the period of pensionable service described in subsection (1) applicable to him or her, not exceeding his or her Average Maximum Pensionable Earnings,\nmultiplied by\n(d) the number of years of pensionable service after 1965 to the credit of the contributor, not exceeding thirty-five, divided by fifty.\n(2.1) [Percentages] For the purposes of subsection (2), the percentage that applies in respect of a contributor is\n(a) 35%, if the contributor was born before 1943;\n(b) 34.25%, if the contributor was born in 1943;\n(c) 33.5%, if the contributor was born in 1944;\n(d) 32.75% if the contributor was born in 1945;\n(e) 32%, if the contributor was born in 1946; and\n(f) 31.25%, if the contributor was born after 1946.\n(3) [Definitions] For the purposes of subsection (2),\nAverage Maximum Pensionable Earnings means, with respect to any contributor, the average of the Year’s Maximum Pensionable Earnings for the year in which the contributor\n(a) ceased to be employed in the public service, or\n(b) becomes entitled to receive a retirement pension under the Canada Pension Plan or a provincial plan similar thereto,\nwhichever is the earlier, and for each of the four preceding years; (moyenne des maximums des gains ouvrant droit à pension)\nYear’s Maximum Pensionable Earnings has the same meaning as in the Canada Pension Plan. (maximum des gains annuels ouvrant droit à pension)\n(4) [Air traffic controller benefits] For the purpose of paragraph (a) of the definition Average Maximum Pensionable Earnings in subsection (3) when applied in computing the annuity payable to a contributor pursuant to subsection 17(2), that contributor shall be deemed to have ceased to be employed in the public service at the time he ceased to be employed in operational service, as defined in section 15.\n(5) [Circumstances where annuity to be increased] Where a person who was a contributor on December 31, 1965, and who has been employed in the public service substantially without interruption since that day has become entitled to an immediate annuity under this Part and\n(a) the amount of the annuity, together with such amount as is determined in accordance with the regulations to be the amount of any retirement or disability pension to which that person is entitled under the Canada Pension Plan or a provincial pension plan or, in the case of a retirement pension, to which he would be entitled thereunder, if he applied therefor and it had not been commuted, that is attributable to contributions made thereunder in respect of his employment in the public service,\nis less than\n(b) the amount of the annuity to which he would have been entitled under this Part if no deduction was made as required under subsection (2),\nthe amount of the annuity payable to him under this Part shall, on application therefor by him in the manner prescribed by the regulations, be increased by the amount of the difference effective from such day as is determined in accordance with the regulations.\n(6) [Exception] Subsection (5) does not apply to a person described therein during any period that a retirement pension is not payable to him.\n(7) [Salary deemed to have been received during certain periods] For the purposes of subsection (1),\n(a) a person who has to his credit pensionable service that includes any period of service in the forces specified in clause 6(1)(a)(iii)(B) is deemed to have received during that period such salary as was authorized as payable to him from time to time;\n(b) a person who has to his credit pensionable service that includes a period\n(i) during which that person, having been employed in the public service immediately prior to his enlistment in the forces, was on active service in the forces during World War I, not having been a civil servant within the meaning of the Superannuation Act, or was on active service in the forces during World War II, not having been a contributor under Part I of that Act, or\n(ii) during which that person, having been a contributor under Part I of the Superannuation Act immediately prior to his enlistment in the forces and having resigned to enlist, was on active service in the forces during World War II,\nis deemed to have received, during that period in World War I or World War II, a salary at a rate equal to the rate of salary authorized to be paid to him immediately prior to his enlistment, except that in the case of a person who was employed in the public service immediately prior to his enlistment in the forces during one of those wars but was not so employed immediately prior to his enlistment in the forces during the other war, the rate of salary that is deemed to have been received by that person during the period in which he was on active service in the forces during the other war is the initial rate of salary authorized to be paid to him on subsequently becoming employed in the public service;\n(c) a person who has to his credit pensionable service that includes a period\n(i) during which that person was on active service in the forces during World War I or World War II, not having been employed in the public service immediately prior to his enlistment or, in the case of a person who elected after January 1, 1954 to pay for that period, not having been employed in the public service on a full-time basis immediately prior to his enlistment,\n(ii) during which that person was engaged in pensionable employment, or\n(iii) of service of a kind described in clause 6(1)(b)(iii)(C), (D) or (E),\nis deemed to have received during that period a salary at a rate equal to the initial rate of salary authorized to be paid to him on subsequently becoming employed in the public service;\n(c.1) a person who has to that person’s credit pensionable service described in clause 6(1)(b)(iii)(M) or (N) is deemed to have received during that period such salary as was authorized as payable to that person from time to time;\n(d) a person who has to the person’s credit pensionable service that includes a period during which that person was absent from the public service on leave of absence without pay is deemed to have received during that period a salary at a rate as prescribed in the regulations;\n(e) where a person has to his credit pensionable service that includes any period of service for which he elected or might have elected under this Part to pay an amount calculated on the basis of his salary at the rate authorized to be paid to him on the most recent occasion on which he became a contributor under this Part, he shall be deemed to have received during that period a salary at that rate, notwithstanding paragraphs (b) and (c);\n(f) a person who, during World War II, was a contributor under Part I of the Superannuation Act is deemed to have received during that period any annual increase that he would have received but for an order in council restricting payment of annual increases to employees in the public service by reason of the war; and\n(g) where the rate of salary authorized to be paid to a person at any time before July 14, 1960 exceeded fifteen thousand dollars a year, the annual rate deemed to have been so authorized at that time shall be fifteen thousand dollars.\n(8) [Computation of average annual salary] For the purposes of subparagraphs (1)(a)(ii) and (iii), any period of service during which a person is employed in the public service and is required to make contributions under subsection 5(3), or was required to make contributions under subsection 5(3), (3.1) or (4) as it read on December 31, 2012, is deemed to be a period of pensionable service to his or her credit.\n(9) [Application] Subparagraphs (1)(a)(ii) and (iii), as enacted by subsection 15(1) of the Budget Implementation Act, 1999, apply with respect to benefits payable to or in respect of a person who contributes under section 5 or 65 on or after the day on which this subsection comes into force but do not apply to a person who became entitled to an annuity before the coming into force of this subsection, is re-employed in the public service and is a contributor referred to in section 29 and who, on ceasing to be re-employed, exercises an option in favour of a return of contributions or is only entitled to a return of contributions.\n(10) [Application] The definition Average Maximum Pensionable Earnings in subsection (3), as enacted by subsection 15(2) of the Budget Implementation Act, 1999, applies only with respect to deductions from annuities made under subsection (2) that take effect on or after the day on which this subsection comes into force.",
+    "history": "R.S., 1985, c. P-36, s. 11; 1992, c. 46, s. 8; 1996, c. 18, s. 26; 1999, c. 26, s. 15, c. 34, s. 63; 2003, c. 22, s. 225(E); 2006, c. 4, s. 205; 2012, c. 31, s. 480",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-11.html"
+  },
+  {
+    "id": "P-36-s12",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "12",
+    "marginal_note": "Group 1 contributors",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 Contributors with Less than Two Years of Pensionable Service",
+    "text": "12\n(0.1) For the purposes of this section, a Group 1 contributor is\n(a) a person employed in the public service who was required to contribute under section 5 on December 31, 2012 and who has continued to be required to contribute under that section without interruption since that date;\n(b) a person employed in the public service who commenced being so employed before January 1, 2013, who has continued to be so employed, without interruption, since that date and who, having been required to contribute under section 5 before January 1, 2013, has before, on or after that date ceased or ceases to be required to do so and since the cessation has not been required to contribute under that section;\n(c) a person employed in the public service who commenced being so employed before January 1, 2013, who has continued to be so employed, without interruption, since that date, who was not required to contribute under section 5 before that date by reason only of paragraph 5(1)(f) and who is required to contribute under section 5 on or after that date;\n(d) a person employed in the public service who was required to contribute under section 5 before January 1, 2013, who ceased or ceases to be required to contribute before, on or after that date, who is again required to contribute under that section on or after that date, and who\n(i) has been employed in the public service without interruption since the cessation, or\n(ii) immediately before again being required to contribute, was receiving or entitled to receive an annual allowance, a deferred annuity or an immediate annuity under this section or section 13;\n(e) a person who, having been required to contribute under section 5 before January 1, 2013, has before that date ceased to be required to do so and is receiving or is entitled to receive an annual allowance, a deferred annuity or an immediate annuity under this section or section 13; or\n(f) a person who, on the day immediately before the day on which he or she ceases to be employed in the public service, is a person described in any of paragraphs (a) to (d), unless he or she has received a return of contributions under subsection (3) or payment of a transfer value to him or her has been effected in accordance with subsection 13.01(2).\n(1) [Group 1 contributors with less than two years of pensionable service] The following provisions are applicable in respect of any contributor described in subsection (2):\n(a) if the contributor ceases to be employed in the public service, having reached sixty years of age, or ceases to be employed in the public service by reason of having become disabled, he or she is entitled, at his or her option, to\n(i) an immediate annuity, or\n(ii) either a cash termination allowance or a return of contributions, whichever is the greater;\n(b) if the contributor ceases to be employed in the public service, not having reached sixty years of age, for any reason other than disability, he or she is entitled, at his or her option, to\n(i) a deferred annuity,\n(ii) a return of contributions, or\n(iii) an annual allowance calculated and payable in the manner set out in clause 13(1)(c)(ii)(D); and\n(c) if the contributor becomes disabled, not having reached sixty years of age but having become entitled to a deferred annuity, he ceases to be entitled to that deferred annuity and becomes entitled to an immediate annuity.\n(d) [Repealed, 1999, c. 34, s. 64]\n(2) [Group 1 contributors to whom subsection (1) applies] For the purposes of subsection (1), a contributor described in this subsection is any Group 1 contributor who\n(a) having been a contributor under Part I of the Superannuation Act immediately prior to January 1, 1954 and having been employed in the public service substantially without interruption thereafter, has to the contributor’s credit less than two years of pensionable service;\n(b) having to the contributor’s credit more than thirty-three years of service giving rise to a superannuation or pension benefit of a kind described in subsection 5(5), has to the contributor’s credit less than two years of pensionable service;\n(c) having had to the contributor’s credit more than two years of pensionable service, has, on ceasing to be employed in the public service in order to become employed by an approved employer, less than two years of pensionable service remaining to the contributor’s credit for which no further contributions are required and that the contributor is unable to count as pensionable service for the purposes of the superannuation or pension fund or plan of that approved employer; or\n(d) having had to the contributor’s credit more than two years of pensionable service, has, on ceasing to be employed in the public service in order to become a member of the regular force or of the Force, less than two years of pensionable service remaining to the contributor’s credit that the contributor is unable to count as pensionable service for the purposes of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.\n(3) [Other Group 1 contributors] A Group 1 contributor, other than one described in subsection (2), who has to his or her credit less than two years of pensionable service, is entitled, on ceasing to be employed in the public service, to a return of contributions.\n(4) [Allowance to survivor and children] On the death of a contributor who, at the time of death, was entitled under subsection (1) to an immediate annuity, a deferred annuity or an annual allowance, the survivor and children of the contributor are entitled to the following allowances, computed on the basis of the product obtained by multiplying the average annual salary of the contributor during the period applicable, as specified in subsection 11(1) or elsewhere in this Part for the purposes of that subsection, by the number of years of pensionable service to his or her credit, one one-hundredth of the product so obtained being referred to in this subsection as the “basic allowance”:\n(a) in the case of the survivor, an immediate annual allowance equal to the basic allowance, and\n(b) in the case of each child, an immediate annual allowance equal to one-fifth of the basic allowance or, if the contributor died without leaving a survivor, the survivor is dead or the survivor is not entitled to receive an allowance under this Part, other than an immediate annual allowance under section 13.1, two-fifths of the basic allowance,\nbut the total amount of the allowances paid under paragraph (b) shall not exceed four-fifths of the basic allowance or, if the contributor died without leaving a survivor, the survivor is dead or the survivor is not entitled to receive an allowance under this Part, other than an immediate annual allowance under section 13.1, eight-fifths of the basic allowance.\n(5) [Idem] Where, in computing the allowances to which the children of a contributor are entitled under subsection (4), it is determined that there are more than four children of the contributor entitled to an allowance, the total amount of the allowances shall be apportioned among the children in such shares as the Minister deems just and proper under the circumstances.\n(6) [Allowance] Notwithstanding subsection (8), on the death of a contributor who at the time of death was a contributor described in paragraph (2)(a) or (b), the survivor and children of the contributor are entitled to the annual allowances to which they would have been entitled under subsection (4) had the contributor, immediately prior to death, become entitled under subsection (1) to an immediate annuity, a deferred annuity or an annual allowance.\n(7) [Allowance] On the death of a contributor who has, after having reached the age of forty-five years, received an amount as a cash termination allowance or as a return of contributions in respect of pensionable service prior to October 1, 1967, but who continued, on receiving the cash termination allowance or return of contributions, to have to his or her credit pensionable service after September 30, 1967 of less than five years, the survivor and children of the contributor are entitled to the annual allowances to which they would have been entitled under subsection (4) had the contributor, immediately before death, become entitled under subsection (1) to an immediate annuity, a deferred annuity or an annual allowance.\n(8) [Lump sum payment to survivor and children] Subject to subsection (7), on the death of a contributor who, not having been a contributor under Part I of the Superannuation Act immediately before January 1, 1954, or, having been a contributor under that Act at that time but not having continued to be employed in the public service substantially without interruption after that date, was employed in the public service at the time of the contributor’s death, having to the contributor’s credit less than two years of pensionable service, the survivor and children of the contributor, in any case where the contributor died leaving a survivor or a child less than eighteen years of age, are entitled, jointly, to a death benefit equal to a return of contributions.\n(9) [Definition of “child”] For the purposes of this section and section 13, child means a child of the contributor who\n(a) is less than eighteen years of age; or\n(b) is eighteen or more years of age but less than twenty-five years of age, and is in full-time attendance at a school or university, having been in such attendance substantially without interruption since the child reached eighteen years of age or the contributor died, whichever occurred later.",
+    "history": "R.S., 1985, c. P-36, s. 12; 1989, c. 6, s. 2; 1992, c. 46, s. 9; 1996, c. 18, s. 28; 1999, c. 34, s. 64; 2003, c. 22, s. 225(E), c. 26, s. 50; 2012, c. 31, s. 482",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-12.html"
+  },
+  {
+    "id": "P-36-s12.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "12.1",
+    "marginal_note": "Group 2 contributors",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 2 Contributors with Less than Two Years of Pensionable Service",
+    "text": "12.1\n(1) In this section, a Group 2 contributor is any contributor other than a Group 1 contributor described in subsection 12(0.1).\n(2) [Group 2 contributors with less than two years of pensionable service] The following provisions are applicable in respect of any contributor described in subsection (3):\n(a) if the contributor ceases to be employed in the public service, having reached 65 years of age, or ceases to be employed in the public service by reason of having become disabled, he or she is entitled, at his or her option, to\n(i) an immediate annuity, or\n(ii) either a cash termination allowance or a return of contributions, whichever is the greater;\n(b) if the contributor ceases to be employed in the public service, not having reached 65 years of age, for any reason other than disability, he or she is entitled, at his or her option, to\n(i) a deferred annuity,\n(ii) a return of contributions, or\n(iii) an annual allowance calculated and payable in the manner set out in clause 13.001(1)(c)(ii)(D); and\n(c) if the contributor becomes disabled, not having reached 65 years of age but having become entitled to a deferred annuity, he or she ceases to be entitled to that deferred annuity and becomes entitled to an immediate annuity.\n(3) [Group 2 contributors to whom subsection (2) applies] For the purposes of subsection (2), a contributor described in this subsection is any Group 2 contributor who\n(a) having to his or her credit more than 33 years of service giving rise to a superannuation or pension benefit of a kind described in subsection 5(5), has to his or her credit less than two years of pensionable service; or\n(b) having had to his or her credit more than two years of pensionable service, has, on ceasing to be employed in the public service in order to become a member of the regular force or of the Force, less than two years of pensionable service remaining to his or her credit that he or she is unable to count as pensionable service for the purposes of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.\n(4) [Other Group 2 contributors] A Group 2 contributor, other than one described in subsection (3), who has to his or her credit less than two years of pensionable service, is entitled, on ceasing to be employed in the public service, to a return of contributions.\n(5) [Allowance to survivor and children] On the death of a contributor who, at the time of death, was entitled under subsection (2) to an immediate annuity, a deferred annuity or an annual allowance, the contributor’s survivor and children are entitled to the following allowances, computed on the basis of the product obtained by multiplying the contributor’s average annual salary during the period applicable, as specified in subsection 11(1) or elsewhere in this Part for the purposes of that subsection, by the number of years of pensionable service to his or her credit, 1/100 of the product so obtained being referred to in this subsection as the “basic allowance”:\n(a) in the case of the survivor, an immediate annual allowance equal to the basic allowance; and\n(b) in the case of each child, an immediate annual allowance equal to 1/5 of the basic allowance or, if the contributor died without leaving a survivor, the survivor is dead or the survivor is not entitled to receive an allowance under this Part, other than an immediate annual allowance under section 13.1, 2/5 of the basic allowance.\nHowever, the total amount of the allowances paid under paragraph (b) shall not exceed 4/5 of the basic allowance or, if the contributor died without leaving a survivor, the survivor is dead or the survivor is not entitled to receive an allowance under this Part, other than an immediate annual allowance under section 13.1, 8/5 of the basic allowance.\n(6) [Allowance to survivor and children] When, in computing the allowances to which the contributor’s children are entitled under subsection (5), it is determined that there are more than four children of the contributor who are entitled to an allowance, the total amount of the allowances shall be apportioned among the children in the shares that the Minister considers just and proper under the circumstances.\n(7) [Allowance] Despite subsection (8), on the death of a contributor who at the time of death was a contributor described in paragraph (3)(a), the contributor’s survivor and children are entitled to the annual allowances to which they would have been entitled under subsection (5) had the contributor, immediately before his or her death, become entitled under subsection (2) to an immediate annuity, a deferred annuity or an annual allowance.\n(8) [Lump sum payment to survivor and children] On the death of a Group 2 contributor who at the time of death was employed in the public service, having to his or her credit less than two years of pensionable service, the contributor’s survivor and children, if the contributor died leaving a survivor or a child less than 18 years of age, are entitled, jointly, to a death benefit equal to a return of contributions.\n(9) [Definition of child] For the purposes of this section and section 13.001, child means a child of the contributor who\n(a) is less than 18 years of age; or\n(b) is 18 or more years of age but less than 25 years of age, and is in full-time attendance at a school or university, having been in such attendance substantially without interruption since the child reached 18 years of age or the contributor died, whichever occurred later.",
+    "history": "2012, c. 31, s. 483",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 12.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-12.1.html"
+  },
+  {
+    "id": "P-36-s13",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "13",
+    "marginal_note": "Group 1 contributors with two or more years of pensionable service",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 Contributors with Two or More Years of Pensionable Service",
+    "text": "13\n(1) The following provisions are applicable in respect of any Group 1 contributor described in subsection 12(0.1) who has to his or her credit two or more years of pensionable service:\n(a) if the contributor ceases to be employed in the public service, having reached sixty years of age, the contributor is entitled to an immediate annuity;\n(b) if the contributor ceases to be employed in the public service, not having reached sixty years of age, by reason of having become disabled, the contributor is entitled to an immediate annuity;\n(c) if he or she ceases to be employed in the public service, not having reached sixty years of age, for any reason other than disability, he or she is entitled to,\n(i) if at the time he or she ceases to be so employed he or she has reached fifty-five years of age and has to his or her credit not less than thirty years of pensionable service, an immediate annuity, or\n(ii) in any other case, at his or her option\n(A) a deferred annuity,\n(B) if at the time he or she ceases to be so employed he or she has reached fifty years of age and has to his or her credit not less than twenty-five years of pensionable service, an annual allowance, payable immediately on his or her exercising his or her option, equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying five per cent of the amount of that annuity by\n(I) fifty-five minus his or her age in years, to the nearest one-tenth of a year, at the time he or she exercises his or her option, or\n(II) thirty minus the number of years, to the nearest one-tenth of a year, of pensionable service to his or her credit,\nwhichever is the greater,\n(C) if at the time he or she ceases to be so employed he or she has reached fifty-five years of age, has been employed in the public service for a period of or for periods totalling at least ten years and does not voluntarily retire from the public service, an annual allowance, payable immediately on his or her so ceasing to be employed, equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying\n(I) five per cent of the amount of that annuity\nby\n(II) thirty minus the number of years, to the nearest one-tenth of a year, of pensionable service to his or her credit,\nexcept that in any such case the whole or any part of the reduction provided for by this clause may be waived by the Treasury Board, or\n(D) an annual allowance, payable\n(I) immediately on his or her exercising his or her option, in the case of a contributor fifty or more years of age, or\n(II) on his or her reaching fifty years of age, in the case of a contributor who exercises his or her option when he or she is less than fifty years of age,\nwhich allowance shall be equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying\n(III) five per cent of the amount of that annuity\nby\n(IV) sixty minus his or her age in years, to the nearest one-tenth of a year, at the time the allowance becomes payable; and\n(d) if he becomes disabled, not having reached sixty years of age but having become entitled to\n(i) a deferred annuity, he ceases to be entitled to that deferred annuity and becomes entitled to an immediate annuity, or\n(ii) an annual allowance, he ceases to be entitled to that annual allowance and becomes entitled to an immediate annuity, which shall be adjusted in accordance with the regulations to take into account the amount of the annual allowance he has received.\n(e) [Repealed, 1999, c. 34, s. 65]\n(2) [Allowance to survivor and children] On the death of a contributor who, at the time of death, was entitled under subsection (1) to an immediate annuity or a deferred annuity, or to an annual allowance payable immediately or on reaching fifty years of age, the survivor and children of the contributor are entitled to an annual allowance respectively, as described in paragraphs 12(4)(a) and (b) and subject to the limitations set out in subsections 12(4) and (5).\n(3) [Allowance to survivor and children] On the death of a Group 1 contributor described in subsection 12(0.1) who was employed in the public service at the time of death, having to his or her credit two or more years of pensionable service, the contributor’s survivor and children are entitled to the annual allowances to which they would have been entitled under subsection (2) had the contributor, immediately before his or her death, become entitled under subsection (1) to an immediate annuity or a deferred annuity or an annual allowance payable immediately or on reaching 50 years of age.\n(4) [Voluntary retirement of Group 1 contributor] Despite anything in this section, a Group 1 contributor described in subsection 12(0.1) who voluntarily retires from the public service, not having been employed in it substantially without interruption for a period of two years immediately before retirement from it, is entitled only to a return of contributions.\n(4.1) [Exceptions] Subsection (4) does not apply to a contributor described in paragraph 10(5)(c) or subsection 10(7) or a contributor who has made an election in respect of any period specified in clause 6(1)(b)(iii)(M) or under subsection 39(6) or under any regulations made pursuant to subsection 42(8).\n(5) [Calculation of period of service] For the purposes of subsection (4), in calculating the period during which a contributor has been employed in the public service, there shall be included any period of service of the contributor\n(a) as a member of the regular force or as a member of the Force, or\n(b) with an approved employer with whom the Minister has entered into an agreement pursuant to section 40 or an eligible employer with whom the Minister has entered into an agreement pursuant to section 40.2, that the contributor is, pursuant to the agreement, entitled to count as pensionable service for the purposes of this Part,\nthat is within a period of two years immediately before the contributor’s retirement from the public service.\n(6) [Where annual allowance to be adjusted] Where a contributor described in paragraph (1)(c) who was receiving an annual allowance payable under this Part is subsequently re-employed in the public service, the amount of any annuity or annual allowance to which that contributor may become entitled under this Part on again ceasing to be employed in the public service shall be adjusted in accordance with the regulations to take into account the amount of the annual allowance he has received.\n(7) [Repealed, 1999, c. 34, s. 65]",
+    "history": "R.S., 1985, c. P-36, s. 13; 1996, c. 18, s. 30; 1999, c. 34, s. 65; 2003, c. 22, s. 225(E); 2012, c. 31, s. 485",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-13.html"
+  },
+  {
+    "id": "P-36-s13.001",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "13.001",
+    "marginal_note": "Group 2 contributors with two or more years of pensionable service",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 2 Contributors with Two or More Years of Pensionable Service",
+    "text": "13.001\n(1) The following provisions are applicable in respect of any Group 2 contributor described in subsection 12.1(1) who has to his or her credit two or more years of pensionable service:\n(a) if the contributor ceases to be employed in the public service, having reached 65 years of age, he or she is entitled to an immediate annuity;\n(b) if the contributor ceases to be employed in the public service, not having reached 65 years of age, by reason of having become disabled, he or she is entitled to an immediate annuity;\n(c) if the contributor ceases to be employed in the public service, not having reached 65 years of age, for any reason other than disability, he or she is entitled to\n(i) if at the time he or she ceases to be so employed, he or she has reached 60 years of age and has to his or her credit not less than 30 years of pensionable service, an immediate annuity, or\n(ii) in any other case, at his or her option,\n(A) a deferred annuity,\n(B) if at the time he or she ceases to be so employed, he or she has reached 55 years of age and has to his or her credit not less than 25 years of pensionable service, an annual allowance, payable immediately on his or her exercising his or her option, equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying 5% of the amount of that annuity by\n(I) 60 minus his or her age in years, to the nearest 1/10 of a year, at the time he or she exercises his or her option, or\n(II) 30 minus the number of years, to the nearest 1/10 of a year, of pensionable service to his or her credit,\nwhichever is the greater,\n(C) if at the time he or she ceases to be so employed, he or she has reached 60 years of age, has been employed in the public service for a period of or for periods totalling at least 10 years and does not voluntarily retire from the public service, an annual allowance, payable immediately on his or her so ceasing to be employed, equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying\n(I) 5% of the amount of that annuity\nby\n(II) 30 minus the number of years, to the nearest 1/10 of a year, of pensionable service to his or her credit,\nexcept that in any such case the whole or any part of the reduction provided for by this clause may be waived by the Treasury Board, or\n(D) an annual allowance, payable\n(I) immediately on his or her exercising his or her option, in the case of a contributor 55 or more years of age, or\n(II) on his or her reaching 55 years of age, in the case of a contributor who exercises his or her option when he or she is less than 55 years of age,\nwhich allowance shall be equal to the amount of the deferred annuity referred to in clause (A) reduced by the product obtained by multiplying\n(III) 5% of the amount of that annuity\nby\n(IV) 65 minus his or her age in years, to the nearest 1/10 of a year, at the time the allowance becomes payable; and\n(d) if he or she becomes disabled, not having reached 65 years of age but having become entitled to\n(i) a deferred annuity, he or she ceases to be entitled to that deferred annuity and becomes entitled to an immediate annuity, or\n(ii) an annual allowance, he or she ceases to be entitled to that annual allowance and becomes entitled to an immediate annuity, which shall be adjusted in accordance with the regulations to take into account the amount of the annual allowance he or she has received.\n(2) [Allowance to survivor and children] On the death of a contributor who, at the time of death, was entitled under subsection (1) to an immediate annuity or a deferred annuity, or to an annual allowance payable immediately or on reaching 55 years of age, the contributor’s survivor and children are entitled to an annual allowance, respectively, as described in paragraphs 12.1(5)(a) and (b) and subject to the limitations set out in subsections 12.1(5) and (6).\n(3) [Allowance to survivor and children] On the death of a Group 2 contributor described in subsection 12.1(1) who was employed in the public service at the time of death, having to his or her credit two or more years of pensionable service, the contributor’s survivor and children are entitled to the annual allowances to which they would have been entitled under subsection (2) had the contributor, immediately before his or her death, become entitled under subsection (1) to an immediate annuity or a deferred annuity or an annual allowance payable immediately or on reaching 55 years of age.\n(4) [Voluntary retirement of Group 2 contributor] Despite anything in this section, a Group 2 contributor described in subsection 12.1(1) who voluntarily retires from the public service, not having been employed in it substantially without interruption for a period of two years immediately before retirement from it, is entitled only to a return of contributions.\n(5) [Exceptions] Subsection (4) does not apply to a contributor described in paragraph 10(5)(c) or subsection 10(7) or a contributor who has made an election in respect of any period specified in clause 6(1)(b)(iii)(M) or under subsection 39(6) or under any regulations made under subsection 42(8).\n(6) [Calculation of period of service] For the purposes of subsection (4), in calculating the period during which a contributor has been employed in the public service, there shall be included any period of service of the contributor\n(a) as a member of the regular force or as a member of the Force; or\n(b) with an eligible employer with whom the Minister has entered into an agreement under section 40.2, that the contributor is, in accordance with the agreement, entitled to count as pensionable service for the purposes of this Part,\nthat is within a period of two years immediately before his or her retirement from the public service.\n(7) [When annual allowance to be adjusted] If a contributor described in paragraph (1)(c) who was receiving an annual allowance payable under this Part is subsequently re-employed in the public service, the amount of any annuity or annual allowance to which that contributor may become entitled under this Part on again ceasing to be employed in the public service shall be adjusted in accordance with the regulations to take into account the amount of the annual allowance that he or she has received.",
+    "history": "2012, c. 31, s. 486",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 13.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-13.001.html"
+  },
+  {
+    "id": "P-36-s13.01",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "13.01",
+    "marginal_note": "Transfer value",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 and Group 2 Contributors with Two or More Years of Pensionable Service",
+    "text": "13.01\n(1) Despite any other provision of this Act, except subsections 40(7) and 40.2(6), but subject to the regulations, a contributor who has ceased to be employed in the public service and is not entitled to an immediate annuity and has to the contributor’s credit two or more years of pensionable service is entitled, in the place of any other benefit under this Act to which the contributor would otherwise be entitled in respect of that period of pensionable service, to a transfer value that is payable to the contributor in accordance with subsection (2).\n(2) [Where transferred] The payment of a transfer value to which a contributor may be entitled pursuant to subsection (1) is effected by transferring it to, at the direction of the contributor,\n(a) a pension plan selected by the contributor that is registered under the Income Tax Act, if that pension plan so permits;\n(b) a retirement savings plan or fund for the contributor that is of the prescribed kind; or\n(c) a financial institution authorized to sell immediate or deferred life annuities of the prescribed kind, for the purchase from that financial institution of such an annuity for the contributor.\n(3) [Election to pay by instalments] Where a contributor who is entitled to a transfer value has elected to pay for a period of pensionable service by means of instalments, the transfer value to which that contributor may become entitled under subsection (1) shall be determined in accordance with the regulations and by reference to the portion of the period of pensionable service that the contributor has paid for at the time the transfer value becomes payable.",
+    "history": "1996, c. 18, s. 31; 2003, c. 22, s. 225(E), c. 26, ss. 51, 70",
+    "last_amended": "2007-03-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 13.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-13.01.html"
+  },
+  {
+    "id": "P-36-s13.02",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "13.02",
+    "marginal_note": "Return of contributions where previous transfer value",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 and Group 2 Contributors with Two or More Years of Pensionable Service",
+    "text": "13.02 Where a contributor is entitled to a return of contributions in respect of a period of service described in clause 6(1)(b)(iii)(M) for which the contributor has made an election, the return of contributions in respect of that service shall be paid in accordance with subsection 13.01(2).",
+    "history": "1996, c. 18, s. 31",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 13.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-13.02.html"
+  },
+  {
+    "id": "P-36-s13.03",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "13.03",
+    "marginal_note": "Return of contributions where payment by previous employer",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 and Group 2 Contributors with Two or More Years of Pensionable Service",
+    "text": "13.03\n(1) Where a contributor is entitled to a return of contributions and the pensionable service to the contributor’s credit includes a period in respect of which\n(a) a payment has been made into the Superannuation Account or the Public Service Pension Fund pursuant to an agreement entered into under section 40 or 40.2, and\n(b) at the time the payment was made, the Pension Benefits Standards Act, 1985 or a provincial law within the meaning of subsection 40(10) required the locking-in of contributions,\nthe return of contributions in respect of that period shall be paid in accordance with subsection 13.01(2).\n(2) [Deemed inclusion] For the purposes of this section, paragraph (c) of the definition return of contributions in subsection 10(1) is deemed to include a reference to the total payment made pursuant to an agreement entered into under section 40 or 40.2.",
+    "history": "1996, c. 18, s. 31; 1999, c. 34, s. 66",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 13.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-13.03.html"
+  },
+  {
+    "id": "P-36-s13.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "13.1",
+    "marginal_note": "Election for contributors",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 and Group 2 Contributors with Two or More Years of Pensionable Service",
+    "text": "13.1\n(1) If the person to whom a contributor is married or with whom he or she is cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, would not be entitled to an immediate annual allowance under any other provision of this Part in the event of the contributor’s death, the contributor may elect, in accordance with the regulations, to reduce the amount of the annuity or annual allowance to which the contributor is entitled in order that the person could become entitled to an immediate annual allowance under subsection (2).\n(2) [Payment] A person referred to in subsection (1) is entitled to an immediate annual allowance in an amount determined in accordance with the election and the regulations if the contributor dies and the election is not revoked or deemed to have been revoked, and the person was married to the contributor at the time of the contributor’s death, or was cohabiting with the contributor in a relationship of a conjugal nature for a period of at least one year immediately before the contributor’s death.\n(3) [No entitlement] A person who is entitled to receive an annual allowance under section 25 after the contributor’s death is not entitled to an immediate annual allowance under subsection (2) in respect of that contributor.",
+    "history": "1992, c. 46, s. 10; 1999, c. 34, s. 67; 2000, c. 12, s. 275; 2003, c. 22, s. 225(E)",
+    "last_amended": "2012-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 13.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-13.1.html"
+  },
+  {
+    "id": "P-36-s14",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "14",
+    "marginal_note": "",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Group 1 and Group 2 Contributors with Two or More Years of Pensionable Service",
+    "text": "14 [Repealed, 1992, c. 46, s. 11]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-14.html"
+  },
+  {
+    "id": "P-36-s15",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "15",
+    "marginal_note": "Definitions",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "15 In sections 16 to 24,\nair traffic controller means a contributor who is or was licensed as an air traffic controller pursuant to regulations made under paragraph 8(1)(a) of the Aeronautics Act; (contrôleur de la circulation aérienne)\noperational service means service of a kind designated in the regulations made under paragraph 42(1)(rr) to be operational service and includes such periods of time spent away from such service as are specified under those regulations. (service opérationnel)",
+    "history": "1980-81-82-83, c. 64, s. 3",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-15.html"
+  },
+  {
+    "id": "P-36-s16",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "16",
+    "marginal_note": "Where employment ceases voluntarily",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "16\n(1) Where an air traffic controller employed in operational service on or after April 1, 1976 ceases voluntarily to be employed in that service, the following provisions apply:\n(a) if he ceases to be so employed having reached fifty years of age and having to his credit twenty-five years or more of operational service that is pensionable service, he is entitled, at his option on ceasing to be employed in the public service, to an immediate annuity in respect of that service in lieu of any benefit under subsection 13(1) in respect of that service; or\n(b) if he ceases to be so employed having reached forty-five years of age and having to his credit twenty years or more of operational service that is pensionable service, he is entitled, at his option on ceasing to be employed in the public service, to an annual allowance in respect of that service in lieu of any benefit under subsection 13(1) in respect of that service, payable immediately on his exercising his option, equal to the amount of the deferred annuity that would be payable under subsection 13(1) in respect of that operational service reduced by the product obtained by multiplying five per cent of the amount of that annuity by the greater of\n(i) fifty minus his age in years, to the nearest one-tenth of a year, at the time he exercises his option, and\n(ii) twenty-five minus the number of years, to the nearest one-tenth of a year, of that operational service to his credit.\n(2) [Deemed exercise of option] Where, under paragraph (1)(a), an air traffic controller is entitled at his option to an immediate annuity, he shall be deemed to have exercised his option under that paragraph in favour of an immediate annuity if he fails within one year from the time he became so entitled to exercise an option under subsection 13(1) in respect of the same service.",
+    "history": "R.S., 1985, c. P-36, s. 16; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-16.html"
+  },
+  {
+    "id": "P-36-s17",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "17",
+    "marginal_note": "When employment ceases otherwise than voluntarily",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "17\n(1) When an air traffic controller employed in operational service on or after April 1, 1976 ceases otherwise than voluntarily to be employed in that service for any reason, the following provisions apply:\n(a) if he ceases to be so employed having to his credit twenty years or more of operational service that is pensionable service, he is entitled, at his option on ceasing to be employed in the public service, to an immediate annuity in respect of that service in respect of which he has not exercised an option under subsection (2) in lieu of any benefit under subsection 13(1) in respect of that service; or\n(b) if he ceases to be so employed having to his credit ten years or more but less than twenty years of operational service that is pensionable service, he is entitled, at his option on ceasing to be employed in the public service, to an annual allowance in respect of that service in respect of which he has not exercised an option under subsection (2) in lieu of any benefit under subsection 13(1) in respect of that service, payable immediately on his exercising his option, equal to the amount of the deferred annuity that would be payable under subsection 13(1) in respect of that service reduced by the product obtained by multiplying five per cent of the amount of that annuity by twenty minus the number of years, to the nearest one-tenth of a year, of his operational service that is pensionable service, with a maximum reduction of thirty per cent.\n(2) [Employment in public service following operational service] Notwithstanding any other provision of this Act, where an air traffic controller referred to in subsection (1) is, following his operational service, employed in the public service in other than operational service and has not received a benefit pursuant to subsection (1) or subsection 13(1) in respect of his operational service, he is entitled, at his option, to an annuity equal to the amount of the immediate annuity or annual allowance that would have been payable to him under subsection (1) had he ceased to be employed in the public service when he terminated his operational service in respect of up to a maximum of fifty per cent of his operational service that is pensionable service, payable immediately on his exercising his option.\n(3) [Deferred portion of benefits] Where an air traffic controller exercises his option under subsection (2) and ceases to be employed in the public service, he is entitled to exercise an option under subsection (1) in respect of his operational service that is pensionable service for which he has not exercised an option under subsection (2).\n(4) [Deemed exercise of option] Where, under paragraph (1)(a), an air traffic controller is entitled at his option to an immediate annuity, he shall be deemed to have exercised his option under that paragraph in favour of an immediate annuity if he fails within one year from the time he became so entitled to exercise an option under subsection 13(1) in respect of the same service.\n(5) [Repealed, 1999, c. 34, s. 68]",
+    "history": "R.S., 1985, c. P-36, s. 17; 1999, c. 34, s. 68; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-17.html"
+  },
+  {
+    "id": "P-36-s18",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "18",
+    "marginal_note": "Computation of benefit under subsection 13(1)",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "18 Where a person is entitled to a benefit under subsection 13(1) and exercises an option under section 16 or 17, the number of years of pensionable service to his credit shall, for the purpose of computing the benefit to which he is entitled under subsection 13(1), be deemed to be\n(a) the number of years of pensionable service to his credit\nminus\n(b) the number of years of pensionable service to his credit in respect of which he has exercised an option under section 16 or 17.",
+    "history": "1980-81-82-83, c. 64, s. 3",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-18.html"
+  },
+  {
+    "id": "P-36-s19",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "19",
+    "marginal_note": "Additional amount to be contributed by air traffic controllers",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "19 Subject to subsection 5(6), every person employed in operational service and required to contribute to the Public Service Pension Fund under subsection 5(2) is, except in the circumstances described in subsection 5(3), required to contribute to the Public Service Pension Fund by reservation from salary or otherwise, in addition to any other amount required under this Act, 2% of his or her salary.",
+    "history": "R.S., 1985, c. P-36, s. 19; 1999, c. 34, s. 69; 2012, c. 31, s. 487",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-19.html"
+  },
+  {
+    "id": "P-36-s20",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "20",
+    "marginal_note": "Contributions for elective service",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "20\n(1) Operational service occurring on or after April 1, 1976 for which an election pursuant to section 6 has been made by a contributor or that may be counted by a contributor as pensionable service pursuant to subsection 40(11) or (11.1) may not be counted as operational service that is pensionable service for the purposes of sections 16 and 17 unless\n(a) that election was made prior to June 30, 1981; or\n(b) the contributor, at any time after he or she becomes employed in operational service but before he or she ceases to be employed in the public service, further elects to pay to the Superannuation Account or the Public Service Pension Fund in respect of that operational service an amount equal to the amount he or she would have been required to contribute had he or she, during that period, been required to contribute, at the rate of two per cent of his or her salary, together with interest within the meaning of subsection 7(2).\n(2) [Salary on which contributions based] For the purposes of paragraph (1)(b), the salary of a contributor is the salary at the rate authorized to be paid to him\n(a) on the most recent occasion on which he became employed in operational service, if he elects under that paragraph within one year after he becomes employed in operational service to pay for that service; or\n(b) at the time when he made the election, in any other case.\n(3) [Manner of payment] Subsection 8(6) applies with such modifications as the circumstances require in respect of amounts required to be paid under subsection (1).",
+    "history": "R.S., 1985, c. P-36, s. 20; 1999, c. 34, s. 70; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-20.html"
+  },
+  {
+    "id": "P-36-s21",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "21",
+    "marginal_note": "Option",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "21 If an air traffic controller is entitled to a benefit under section 16 or subsection 17(1), and if he or she becomes re-employed in the public service without having exercised an option under section 16 or subsection 17(1) and is required to contribute to the Superannuation Account or the Public Service Pension Fund, he or she ceases to be entitled to exercise the option until the time that he or she ceases to be so re-employed.",
+    "history": "R.S., 1985, c. P-36, s. 21; 1999, c. 34, s. 71; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-21.html"
+  },
+  {
+    "id": "P-36-s22",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "22",
+    "marginal_note": "Option",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "22\n(1) If an air traffic controller who is receiving an annuity or an annual allowance under section 16 or subsection 17(1) or (5) is required to contribute to the Superannuation Account or the Public Service Pension Fund on being re-employed in the public service\n(a) in operational service, any right or claim he may have had to the annuity or annual allowance shall forthwith be terminated and the period of service on which that benefit was based shall be counted by that person as pensionable service for the purposes of subsection 6(1); and\n(b) in service other than operational service, any right or claim he may have had to the annuity or annual allowance shall forthwith be terminated and\n(i) if he elects to retain that benefit, any right or claim that he would have had to that benefit shall be restored to him on ceasing to be so re-employed, or\n(ii) if he does not elect to retain that benefit, the period of service on which that benefit was based shall be counted by that person as pensionable service for the purposes of subsection 6(1).\n(2) [Idem] Where a contributor referred to in subsection (1), on ceasing to be re-employed in the public service, exercises his option under this Part in favour of a return of contributions, or is not entitled under this Part to any benefit other than a return of contributions,\n(a) the amount so returned shall not include any amount paid into the Superannuation Account or the Public Service Pension Fund to his or her credit at any time before the time when he or she became so re-employed; and\n(b) the benefit referred to in subsection (1) shall be restored to him or her.",
+    "history": "R.S., 1985, c. P-36, s. 22; 1999, c. 34, s. 72; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-22.html"
+  },
+  {
+    "id": "P-36-s23",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "23",
+    "marginal_note": "Where annual allowance to be adjusted",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "23 Where an air traffic controller who is receiving an annual allowance payable under section 16 or subsection 17(1) or (5) is subsequently re-employed in the public service, the amount of any annuity or annual allowance to which he may become entitled under this Part on again ceasing to be employed in the public service shall be adjusted in accordance with regulations made under paragraph 42(1)(x) to take into account the amount of any annual allowance he has received.",
+    "history": "R.S., 1985, c. P-36, s. 23; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-23.html"
+  },
+  {
+    "id": "P-36-s24",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24",
+    "marginal_note": "References to certain sections",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Air Traffic Controllers",
+    "text": "24 A reference in subsection 10(6) to section 13 shall be read as including a reference to sections 16 and 17 and a reference in subsection 13(2) or (3) to subsection 13(1) shall be read as including a reference to section 16 and subsections 17(1) and (5).",
+    "history": "1980-81-82-83, c. 64, s. 3",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.html"
+  },
+  {
+    "id": "P-36-s24.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24.1",
+    "marginal_note": "Definition of operational service",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Correctional Service of Canada",
+    "text": "24.1 In sections 24.2 to 24.4, operational service means service of a kind designated in the regulations that is carried out in the institution or other premises designated in those regulations in respect of that kind of service, and includes such periods of time spent away from that service as are specified in those regulations.",
+    "history": "1992, c. 46, s. 12",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.1.html"
+  },
+  {
+    "id": "P-36-s24.2",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24.2",
+    "marginal_note": "Special pension plan",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Correctional Service of Canada",
+    "text": "24.2 Any person who is employed in operational service by the Correctional Service of Canada on or after March 18, 1994 and who was required by subsection 5(1.1) or (1.2), as it read on December 31, 2012, to contribute to the Superannuation Account or the Public Service Pension Fund or is required by subsection 5(2) to contribute to the Public Service Pension Fund is entitled, at his or her option on ceasing to be employed in the public service, in respect of the operational service that is pensionable service to his or her credit, to an immediate annuity or annual allowance calculated in the manner prescribed by the regulations, in the circumstances and subject to the terms and conditions prescribed by those regulations, in lieu of any benefit to which that person is otherwise entitled under subsection 13(1) or 13.001(1) in respect of that service.",
+    "history": "1992, c. 46, s. 12; 1999, c. 34, s. 73; 2003, c. 22, s. 225(E); 2012, c. 31, s. 488",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.2.html"
+  },
+  {
+    "id": "P-36-s24.3",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24.3",
+    "marginal_note": "Computation of benefit under subsection 13(1) or 13.001(1)",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Correctional Service of Canada",
+    "text": "24.3 If a person is entitled to a benefit under subsection 13(1) or 13.001(1), and section 24.2, the number of years of pensionable service to his or her credit is, for the purpose of computing the benefit to which he or she is entitled under subsection 13(1) or 13.001(1), deemed to be\n(a) the number of years of pensionable service to his or her credit\nminus\n(b) the number of years of pensionable service to his or her credit in respect of which he or she is entitled to a benefit under section 24.2.",
+    "history": "1992, c. 46, s. 12; 2012, c. 31, s. 488",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.3.html"
+  },
+  {
+    "id": "P-36-s24.4",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24.4",
+    "marginal_note": "Additional amount to be contributed",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Correctional Service of Canada",
+    "text": "24.4\n(1) Subject to subsections (2) and 5(6), every person who is employed in operational service by the Correctional Service of Canada on or after March 18, 1994 and who is required by subsection 5(2) to contribute to the Public Service Pension Fund is, except in the circumstances described in subsection 5(3), required to contribute to the Public Service Pension Fund by reservation from salary or otherwise, in addition to any other amount required under this Act, any percentage of his or her salary that is determined by the Treasury Board on the recommendation of the Minister, which recommendation is to be based on actuarial advice.\n(2) [Exception] Subsection (1) does not apply to any person who is a member of a class of persons prescribed by the regulations.",
+    "history": "1992, c. 46, s. 12; 1999, c. 34, s. 74; 2012, c. 31, s. 489",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.4.html"
+  },
+  {
+    "id": "P-36-s24.5",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24.5",
+    "marginal_note": "References to certain sections",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Correctional Service of Canada",
+    "text": "24.5 A reference in subsection 10(6) to a benefit specified at the contributor’s option under section 13 or 13.001 shall be read as including a reference to an immediate annuity or annual allowance at the contributor’s option under section 24.2, and a reference in subsection 13(2) or (3) or 13.001(2) or (3) to the immediate annuity, deferred annuity or annual allowance to which the contributor was entitled under subsection 13(1) or 13.001(1) shall be read as including a reference to the contributor’s entitlement to an immediate annuity or annual allowance under section 24.2.",
+    "history": "1992, c. 46, s. 12; 2012, c. 31, s. 490",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.5.html"
+  },
+  {
+    "id": "P-36-s24.6",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "24.6",
+    "marginal_note": "When annuity or annual allowance to be adjusted",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Correctional Service of Canada",
+    "text": "24.6 If a person who was employed in operational service by the Correctional Service of Canada and who is receiving an annual allowance payable under section 24.2 is subsequently re-employed in the public service, the amount of any annuity or annual allowance to which he or she may become entitled under this Part on again ceasing to be employed in the public service shall be adjusted in accordance with regulations made under paragraph 42(1)(x.1) to take into account the amount of any annual allowance that he or she has received.",
+    "history": "2012, c. 31, s. 490",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 24.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-24.6.html"
+  },
+  {
+    "id": "P-36-s25",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "25",
+    "marginal_note": "Lump sum payments",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Payments to Survivors, Children and Other Beneficiaries",
+    "text": "25\n(1) Where, in this Part, it is provided that the survivor and children of a contributor are entitled jointly to a return of contributions, the total amount of the return shall be paid to the survivor except that\n(a) if at the time of the death of the contributor all of the children were eighteen years of age or over and at the time the payment is to be made the survivor is dead or cannot be found, the total amount shall be paid to the children in equal shares;\n(b) if at the time of the death of the contributor any of the children were less than eighteen years of age, and the contributor died without leaving a survivor or at the time the payment is to be made the survivor is dead or cannot be found, the total amount shall be paid to the children in the shares that the Minister considers equitable and proper under the circumstances, or to any of them, as the Minister may direct;\n(c) if any of the children who were less than eighteen years of age at the time of the death of the contributor are living apart from the survivor at the time the payment is to be made, the total amount shall be paid to the survivor and the children so living apart in the shares that the Minister considers equitable and proper under the circumstances, or to the survivor or any of the children so living apart, as the Minister may direct; and\n(d) if the contributor died without leaving any children and at the time the payment is to be made the survivor is dead or cannot be found, or if the contributor died without leaving a survivor and at the time the payment is to be made all of the children are dead or cannot be found, the total amount shall be paid\n(i) if the contributor named his or her estate or succession as beneficiary or named another beneficiary under Part II and the beneficiary survives the contributor, to the beneficiary, and\n(ii) in any other case, to the estate or succession of the contributor or, if less than one thousand dollars, as the Minister may direct.\n(2) [Apportionment when two survivors] If there are two survivors of a contributor, the share of the total amount to be paid to the survivor referred to in paragraph (a) of the definition “survivor” in subsection 3(1) and the share to be paid to the survivor referred to in paragraph (b) of that definition shall be paid as the Minister may direct.\n(2.1) [Share may be nil] Nothing in subsection (2) is to be read as limiting the Minister’s power to direct that the share of one or other of the survivors under that subsection is nil.\n(3) [Allowances paid to children] When a child of a contributor is entitled to an annual allowance or other amount under this Part, payment of it shall, if the child is less than eighteen years of age, be made to the person having custody and control of the child, or, if there is no person having custody and control of the child, to the person whom the Minister may direct.\n(4) [Person considered to be the survivor] For the purposes of this Part, when a person establishes that he or she was cohabiting in a relationship of a conjugal nature with the contributor for at least one year immediately before the death of the contributor, the person is considered to be the survivor of the contributor.\n(4.1) [Person considered to be married] For the purposes of this Part, when a contributor dies and, at the time of death, the contributor was married to a person with whom the contributor had been cohabiting in a relationship of a conjugal nature for a period immediately before the marriage, that person is considered to have become married to the contributor on the day established as being the day on which the cohabitation began.\n(5) [When survivor not to receive annual allowance — waiver] A survivor is not entitled to receive an annual allowance if the survivor makes an irrevocable waiver under subsection (6).\n(6) [Permitted waivers] A survivor may make an irrevocable waiver in writing only if it results in\n(a) an increase in the allowance payable to a child under paragraph 12(4)(b) or 12.1(5)(b); or\n(b) a benefit being paid under section 27.\n(7) [Time for waiver] A waiver must be made no later than three months after the survivor is notified of his or her entitlement to an allowance under this Act and takes effect as of the date of the death of the contributor.\n(8) [When survivor not to receive benefits — criminal responsibility for death] A survivor is not entitled to receive any benefit under this Act with respect to the contributor when the contributor dies and the survivor is found criminally responsible for the death.\n(9) [When survivor not to receive annual allowance — missing survivor] A survivor is not entitled to receive an annual allowance when the contributor dies if it is established to the satisfaction of the Minister that the survivor cannot be found.\n(10) [Apportionment of allowance when two survivors] When an annual allowance is payable under paragraph 12(4)(a) or 12.1(5)(a) or subsection 13(2) or 13.001(2) and there are two survivors of the contributor, the total amount of the annual allowance shall be apportioned so that\n(a) the survivor referred to in paragraph (a) of the definition “survivor” in subsection 3(1) is entitled to receive the proportion of the annual allowance that the total of the number of years that he or she cohabited with the contributor while married to the contributor and the number of years that he or she cohabited with the contributor in a relationship of a conjugal nature bears to the total number of years that the contributor so cohabited with the survivors; and\n(b) the survivor referred to in paragraph (b) of that definition is entitled to receive the proportion of the annual allowance that the number of years that he or she cohabited with the contributor in a relationship of a conjugal nature bears to the total number of years that the contributor cohabited with the survivors, either while married or while in a relationship of a conjugal nature.\n(11) [Years] In determining a number of years for the purposes of subsection (10), part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.\n(12) [Death, etc. of one of the survivors] When one of the survivors referred to in subsection (10) dies or is not entitled to receive a benefit under this Act when the contributor dies, the portion of the annual allowance that would have been payable to the survivor who died or is not entitled shall be paid to the remaining survivor in addition to his or her own portion.",
+    "history": "R.S., 1985, c. P-36, s. 25; 1989, c. 6, s. 3; 1992, c. 46, s. 13; 1999, c. 34, s. 75; 2012, c. 31, s. 491",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-25.html"
+  },
+  {
+    "id": "P-36-s26",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "26",
+    "marginal_note": "Marriage, etc. after retirement",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Payments to Survivors, Children and Other Beneficiaries",
+    "text": "26\n(1) Subject to section 13.1 but notwithstanding any other provision of this Part, the survivor of a contributor is not entitled to an annual allowance in respect of the contributor under this Part if that contributor married the survivor or began to cohabit with the survivor in a relationship of a conjugal nature after having become entitled under this Part to an annuity or annual allowance, unless, after the marriage, or after the beginning of the period of cohabitation, the contributor became or continued to be a contributor under this Part.\n(2) [Child born, etc., after retirement] Notwithstanding anything in this Part, except as provided in the regulations, a child who is born to or adopted by a contributor or who becomes the stepchild of a contributor after that contributor ceases to be employed in the public service is not entitled to an allowance under this Part.\n(3) [Death within one year after marriage] Notwithstanding anything in this Part, when a contributor dies within one year after marriage, no annual allowance is payable to the survivor of the contributor or the children of that marriage unless it is established to the satisfaction of the Minister that the contributor was at the time of the marriage in such a condition of health as to justify the contributor in having an expectation of surviving for at least one year after the marriage.\n(4) [Repealed, 1989, c. 6, s. 4]\n(5) [Saving provision] Nothing in this section prejudices any right that a child of an earlier marriage of the contributor has to an allowance under any of sections 12 to 13.001.\n(6) [Transitional] Notwithstanding anything in this Act, no person is entitled to an allowance under this Part by virtue of being the survivor of a female contributor unless the contributor, on or after December 20, 1975 but before January 1, 2000, was\n(a) employed in the public service; and\n(b) required by subsection 5(1) to contribute to the Superannuation Account.\nSection 2 does not apply in respect of this subsection.\n(7) [Transitional] Notwithstanding anything in this Act, no person is entitled to an allowance under this Part by virtue of being the survivor of a female contributor unless the contributor, on or after January 1, 2000, was\n(a) employed in the public service; and\n(b) required by subsection 5(1.1) or (1.2), as it read on December 31, 2012, or by subsection 5(2) to contribute to the Superannuation Account or the Public Service Pension Fund.\nSection 2 does not apply in respect of this subsection.",
+    "history": "R.S., 1985, c. P-36, s. 26; 1989, c. 6, s. 4; 1992, c. 46, s. 14; 1999, c. 34, s. 76; 2003, c. 22, s. 225(E); 2012, c. 31, s. 492",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-26.html"
+  },
+  {
+    "id": "P-36-s26.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "26.1",
+    "marginal_note": "",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Payments to Survivors, Children and Other Beneficiaries",
+    "text": "26.1 [Repealed, 1999, c. 34, s. 77]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 26.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-26.1.html"
+  },
+  {
+    "id": "P-36-s27",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "27",
+    "marginal_note": "Minimum benefits",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Minimum Benefits",
+    "text": "27\n(1) This subsection applies to\n(a) a contributor who was not required to contribute to the Superannuation Account under subsection 5(1) in the period that began on or after December 20, 1975 and that ended on December 31, 1999;\n(b) a contributor who was not required to contribute to the Superannuation Account or the Public Service Pension Fund under subsection 5(1.1) or (1.2), as it read on December 31, 2012, in the period that began on or after January 1, 2000 and that ended on December 31, 2012; and\n(c) a contributor who was not required to contribute to the Public Service Pension Fund under subsection 5(2).\nIf, on the death of such a contributor, there is no person to whom an allowance provided in this Part may be paid, or if the persons to whom that allowance may be paid die or cease to be entitled to that allowance and no other amount may be paid to them under this Part, any amount by which the amount of a return of contributions exceeds the aggregate of all amounts paid to those persons and to the contributor under this Part and the Superannuation Act shall be paid, as a death benefit, to the contributor’s estate or succession or, if less than $1,000, as the Minister may direct.\n(2) [Minimum benefits] If, on the death of a contributor who was required to contribute to the Superannuation Account under subsection 5(1) in the period that began on or after December 20, 1975 and that ended on December 31, 1999, a contributor who was required to contribute to the Superannuation Account or the Public Service Pension Fund under subsection 5(1.1) or (1.2), as it read on December 31, 2012, in the period that began on or after January 1, 2000 and that ended on December 31, 2012, or a contributor who was required to contribute to the Public Service Pension Fund under subsection 5(2), there is no person to whom an allowance provided in this Part may be paid, or if the persons to whom that allowance may be paid die or cease to be entitled to that allowance and no other amount may be paid to them under this Part, an amount equal to the amount by which\n(a) the greater of\n(i) the amount of a return of contributions, and\n(ii) an amount equal to five times the annuity to which the contributor was or would have been at the time of his death entitled, determined in accordance with subsection 11(1),\nexceeds\n(b) the aggregate of all amounts paid to those persons and to the contributor under this Part and the Superannuation Act\nshall be paid, as a death benefit,\n(c) if the contributor named his estate as his beneficiary or named another beneficiary under Part II and the beneficiary survives the contributor, to the beneficiary, and\n(d) in any other case, to the estate of the contributor or, if less than one thousand dollars, as the Minister may direct.",
+    "history": "R.S., 1985, c. P-36, s. 27; 1999, c. 34, s. 78; 2012, c. 31, s. 493",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-27.html"
+  },
+  {
+    "id": "P-36-s28",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "28",
+    "marginal_note": "Disability payments",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Disability Payments",
+    "text": "28 Where a contributor who\n(a) is less than 60 years of age, in the case of a Group 1 contributor described in subsection 12(0.1), or is less than 65 years of age, in the case of a Group 2 contributor described in subsection 12.1(1), and\n(b) is in receipt of an annuity payable under this Part in respect of a disability previously incurred by him,\nis certified, in accordance with the regulations, to have regained his health or to be capable of performing the duties of his former position in the public service or any other position in the public service commensurate with his qualifications, he ceases to be entitled to that annuity and thereupon is entitled to a deferred annuity.",
+    "history": "R.S., 1985, c. P-36, s. 28; 2003, c. 22, s. 225(E); 2012, c. 31, s. 494",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-28.html"
+  },
+  {
+    "id": "P-36-s29",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "29",
+    "marginal_note": "Persons re-employed",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Re-employed",
+    "text": "29 If a person who is entitled, under any of subsections 12(1), 12.1(2), 13(1) or 13.001(1) or any regulations made for the purposes of section 24.2, to an annuity or an annual allowance is re-employed in the public service and becomes a contributor under this Part, whatever right or claim that he or she may have to the annuity or annual allowance shall be terminated without delay, but the period of service on which the benefit was based, except any period specified in clause 6(1)(a)(iii)(C) or (E), may be counted by that person as pensionable service for the purposes of subsection 6(1), except that if that person, on ceasing to be so re-employed, exercises his or her option under this Part in favour of a return of contributions, or is not entitled under this Part to any benefit other than a return of contributions, the amount so returned shall not include any amount paid into the Superannuation Account or the Public Service Pension Fund to his or her credit at any time before the time when he or she became re-employed, but whatever right or claim that, but for this section, he or she would have had to the annuity or annual allowance on ceasing to be so re-employed shall then be restored to him or her.",
+    "history": "R.S., 1985, c. P-36, s. 29; 1992, c. 46, s. 15; 1999, c. 34, s. 79; 2003, c. 22, s. 225(E); 2012, c. 31, s. 495",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-29.html"
+  },
+  {
+    "id": "P-36-s30",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "30",
+    "marginal_note": "Failure to apply for re-employment",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Persons Re-employed",
+    "text": "30 Where, in any Act of Parliament, it is provided that a contributor who leaves the public service for employment outside of it continues to be a contributor under this Part during that employment and is eligible, in the event of being retired from that employment, to be re-employed in the public service, if the contributor, having been retired from that employment but not having reached sixty years of age and not being disabled, fails to apply for re-employment in the public service or refuses to accept a position in the public service that, in the opinion of the Minister, is commensurate with his or her qualifications, he or she is deemed to have ceased to be employed in the public service, not having reached sixty years of age, for a reason other than disability.",
+    "history": "R.S., 1985, c. P-36, s. 30; 1999, c. 34, s. 80; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-30.html"
+  },
+  {
+    "id": "P-36-s31",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "31",
+    "marginal_note": "Medical examination requirements",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Medical Examinations",
+    "text": "31\n(1) Subject to subsection (3) but notwithstanding anything else in this Part, any election made by a person who becomes a contributor under this Part\n(a) not having been a contributor under Part I of the Superannuation Act immediately prior to January 1, 1954, and\n(b) not having been employed in the public service, or in the public service and as a member of the regular force or of the Force, substantially without interruption for a period of five years immediately prior to the making of the election,\nis void, in so far as it is an election to pay for any period of service prior to becoming a contributor, except any period immediately prior to becoming a contributor during which he was employed in the public service, unless the person by whom the election is made has been medically examined, as prescribed in the regulations.\n(2) [Failure to pass medical examination] Notwithstanding anything in this Part, when a contributor to whom subsection (1) applies has been medically examined, as prescribed in the regulations, and has failed to pass the examination, neither the contributor nor the contributor’s survivor or children shall, in respect of any service of the contributor to which the election referred to in subsection (1) relates, become entitled to any benefit under this Part other than a return of contributions unless the contributor continues to be employed in the public service for a further period of not less than five years from the time of the examination or is again medically examined, as prescribed in the regulations, and passes the examination.\n(3) [Prohibited elections] Notwithstanding anything in this Part, any election, in so far as it is an election\n(a) to pay for any period of service described in clause 6(1)(b)(iii)(K) or (L),\n(b) under paragraph 20(1)(b), in the case of an election made after one year after the person by whom the election is made becomes employed in operational service, or\n(c) under subsection 39(6),\nis void unless the person by whom the election is made has passed a medical examination, as prescribed in the regulations, within such time immediately before or after the making of the election as is prescribed in the regulations.",
+    "history": "R.S., 1985, c. P-36, s. 31; 1992, c. 46, s. 16; 1999, c. 34, s. 81; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-31.html"
+  },
+  {
+    "id": "P-36-s32",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "32",
+    "marginal_note": "Diversion of payments to satisfy financial support order",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Diversion of Amounts Payable in Certain Cases",
+    "text": "32\n(1) When any court in Canada of competent jurisdiction has made an order requiring a recipient to pay financial support, amounts payable to the recipient under this Part or Part III are subject to being diverted to the person named in the order in accordance with Part II of the Garnishment, Attachment and Pension Diversion Act.\n(2) [Where recipient unable to manage own affairs] Where, for any reason, a recipient is unable to manage the recipient’s own affairs, or where the recipient is incapable of managing the recipient’s own affairs and there is no person entitled by law to act as the recipient’s committee, the Receiver General may pay to any person designated by the Minister to receive payment on behalf of the recipient any amount that is payable to the recipient under this Part or Part III.\n(3) [Payment deemed to be to recipient] For the purposes of this Part and Part III, any payment made by the Receiver General pursuant to subsection (1) or (2) is deemed to be a payment to the recipient in respect of whom the payment is made.\n(4) [Repealed, 2000, c. 12, s. 276]",
+    "history": "R.S., 1985, c. P-36, s. 32; 1992, c. 46, s. 17; 1999, c. 34, s. 82; 2000, c. 12, s. 276",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-32.html"
+  },
+  {
+    "id": "P-36-s33",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "33",
+    "marginal_note": "Presumption of death",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Presumption of Death",
+    "text": "33\n(1) Where a contributor or a recipient has, either before or after the coming into force of this subsection, disappeared under circumstances that, in the opinion of the Minister, raise beyond a reasonable doubt a presumption that the contributor or recipient is dead, the Minister may determine the date for the purposes of this Act on which that person’s death is presumed to have occurred, and thereupon that person is deemed for all purposes of this Act to have died on that date.\n(2) [Change of date] If, after the date of a person’s death is determined by the Minister under subsection (1), new information or evidence is received by the Minister that the date of death is different, the Minister may determine a different date of death, in which case the person is deemed for all purposes of this Act to have died on that different date.",
+    "history": "R.S., 1985, c. P-36, s. 33; 1992, c. 46, s. 17",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-33.html"
+  },
+  {
+    "id": "P-36-s34",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "34",
+    "marginal_note": "",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Special Cases",
+    "text": "34 [Repealed, 1999, c. 34, s. 83]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-34.html"
+  },
+  {
+    "id": "P-36-s35",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "35",
+    "marginal_note": "Definitions",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Transferred Pensionable Newfoundland Employees",
+    "text": "35\n(1) In this section,\nNewfoundland Act means the Civil Service Acts, 1947-1949 of Newfoundland; (loi de Terre-Neuve)\nNewfoundland service means pensionable service as defined in the Newfoundland Act; (temps passé au service de Terre-Neuve)\ntransferred pensionable Newfoundland employee means a person who was\n(a) an established civil servant, as defined in the Newfoundland Act,\n(b) an employee of the Newfoundland Fisheries Board, or\n(c) a civil servant to whom section 41 of the Newfoundland Act applied,\nin a service of the Government of Newfoundland that has been taken over by Canada pursuant to the Terms of Union of Newfoundland with Canada and who became an employee of the Government of Canada pursuant to an offer of employment made in accordance with the Terms of Union. (employé transféré de Terre-Neuve ayant droit à pension)\n(2) [Newfoundland service countable] A contributor who, being a transferred pensionable Newfoundland employee, did not elect in accordance with the Superannuation Act and the regulations thereunder not to count his Newfoundland service as service in the Civil Service is entitled to count such Newfoundland service as pensionable service for the purposes of subsection 6(1).\n(3) [Average annual salary] For the purposes of subparagraph 11(1)(a)(ii), the average annual salary of a contributor to whom subsection (2) applies is the average annual salary received by the contributor\n(a) during either period specified in subparagraph 11(1)(a)(ii), or\n(b) during the period of the contributor’s Canadian service and the last three years of the contributor’s Newfoundland service,\nwhichever period is the shorter.\n(4) [Adjustment of benefits in certain cases] Notwithstanding anything in this Part, where a contributor to whom subsection (2) applies ceases to be employed in the public service, not having reached sixty years of age, the amount of any benefit payable to the contributor under this Part, other than a return of contributions, shall be adjusted in accordance with the regulations.\n(5) [Where an election not to count Newfoundland service] Where a contributor who, being a transferred pensionable Newfoundland employee, elected in accordance with the Superannuation Act and the regulations thereunder not to count his Newfoundland service as service in the Civil Service ceases to be employed in the public service, the Governor in Council may grant to him, in respect of his Newfoundland service, a pension or gratuity similar to the pension or gratuity that might have been granted to him in respect of that service, under the Newfoundland Act, on his retirement under that Act under circumstances similar to those under which he ceased to be employed in the public service, the payment of which pension or gratuity may be suspended or terminated by the Governor in Council under circumstances similar to those under which it might have been suspended or terminated had the pension or gratuity been granted under the Newfoundland Act.\n(6) [Saving provision] Notwithstanding subsection (5), no pension or gratuity may be granted pursuant to that subsection under the circumstances set out in section 26 of the Newfoundland Act.\n(7) [Idem] Subsection 10(4) does not apply in respect of a transferred pensionable Newfoundland employee.\n(8) [Application of Part I of Superannuation Act] For the purposes of this Part and the Superannuation Act, Part I of the Superannuation Act shall be deemed to have applied to every transferred pensionable Newfoundland employee from and after the day on which he became an employee of the Government of Canada pursuant to an offer of employment made in accordance with the Terms of Union.",
+    "history": "R.S., 1985, c. P-36, s. 35; 1992, c. 46, s. 18; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-35.html"
+  },
+  {
+    "id": "P-36-s36",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "36",
+    "marginal_note": "Diplomatic and consular representatives",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Diplomatic and Consular Representatives",
+    "text": "36 A person who, being a diplomatic or consular representative of Her Majesty in right of Canada, was a contributor under this Part immediately prior to his appointment, is deemed for the purposes of this Part to be employed in the public service.",
+    "history": "R.S., 1985, c. P-36, s. 36; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-36.html"
+  },
+  {
+    "id": "P-36-s37",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "37",
+    "marginal_note": "Definitions",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Public Service Corporations",
+    "text": "37\n(1) In this section,\nemployee includes an officer or member of a corporation; (employé)\nother corporation means any corporation that is an agent of Her Majesty in right of Canada, other than a corporation specified in Part I of Schedule I; (autre organisme)\nPublic Service corporation means any board, commission or corporation specified in Part I of Schedule I. (organisme de la fonction publique)\n(2) [Contributions in respect of employees of corporation] If a person is or has been an employee of a Public Service corporation and a contributor under this Part, or an employee of any other corporation and a contributor under this Part by reason of a provision in any Act of Parliament that he or she continues to be a contributor during his or her employment with that corporation, the Public Service corporation or other corporation shall, as required by the Minister, pay into the Superannuation Account or the Public Service Pension Fund, at the time and in the manner determined by the Minister in respect of the contributions of that person to the Superannuation Account or the Public Service Pension Fund in the course of his or her employment with the corporation, and in respect of his or her non-elective or elective service within the meaning of subsection 6(1), the amount that is determined by the Minister in accordance with the regulations.\n(3) [Contributions — current service] If, on the day on which this subsection comes into force, a corporation has not made a contribution under this section with respect to an employee referred to in subsection (2) in respect of his or her current service or with respect to an election made by the person before that day, the contribution, in the amount that the Minister determines, shall be made to the Superannuation Account at the time and in the manner determined by the Minister.\n(4) [Interest] If an amount referred to in subsection (2) or (3) is not paid within the time determined by the Minister, the Minister may require that the corporation pay into the Superannuation Account or the Public Service Pension Fund interest on that amount at the time and in the manner that the Minister may determine.\n(5) [Information to be provided] The corporation shall provide the information relating to the employment, pensionable service, salary and contributions to the Superannuation Account or the Public Service Pension Fund, including reports and assessments respecting the accurate application of this Act, and any other relevant information, that the Minister may require with respect to employees or former employees referred to in subsection (2), at the times and in the manner that the Minister may direct.",
+    "history": "R.S., 1985, c. P-36, s. 37; 1999, c. 34, s. 84",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-37.html"
+  },
+  {
+    "id": "P-36-s38",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "38",
+    "marginal_note": "Service with corporation included in Part IV of Schedule I",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Corporations declared to form or to have formed part of the Public Service for limited purposes only",
+    "text": "38\n(1) Service of a person with a corporation included in Part IV of Schedule I is service in the public service only if that person is not precluded by that Part from contributing to the Superannuation Account or the Public Service Pension Fund in respect of that service or from electing to pay for that service otherwise than as service in pensionable employment immediately before becoming employed in the public service.\n(2) [Contributions to Superannuation Account and Public Service Pension Fund] No person shall, while he or she is employed by a corporation included in Part IV of Schedule I, contribute to the Superannuation Account or the Public Service Pension Fund under section 5 unless he or she is a person who by reason of a provision in any other Act of Parliament continues to be a contributor while employed with that corporation.\n(3) [Person employed in the public service after December 31, 1953] No person who became employed in the public service after December 31, 1953 may elect to pay for service with a corporation included in Part IV of Schedule I otherwise than as service in pensionable employment immediately before becoming employed in the public service.",
+    "history": "R.S., 1985, c. P-36, s. 38; 1999, c. 34, s. 85; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-38.html"
+  },
+  {
+    "id": "P-36-s39",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "39",
+    "marginal_note": "Service that may be counted",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Canadian Forces Superannuation Act and Royal Canadian Mounted Police Superannuation Act",
+    "text": "39\n(1) Any person who becomes a contributor under this Part, having been a member of the regular force but not having become entitled to an annuity, annual allowance or pension under the Canadian Forces Superannuation Act, or having been a member of the Force but not having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled to count as pensionable service, for the purposes of this Part, any period of service that, under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, he was entitled to count for pension purposes, if he elects, within one year of becoming a contributor under this Part, to pay for that service.\n(2) [Amount to be paid] Where a person elects to pay for a period of service under subsection (1), the amount required by this Part to be paid by that person for that service is,\n(a) in the case of service for which, by the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, he was required to pay, any amount by which\n(i) the total amount required by that Act to be paid by him for that service\nexceeds\n(ii) the total amount actually paid by him for that service, minus any amount paid to him under that Act at any time before the making of the election,\ntogether with simple interest at four per cent per annum on any amount paid to him under that Act at any time before the making of the election, from the time when the payment was made until the first day of the month in which the election was made;\n(b) in the case of service for which, by the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, he or she was not required to pay, an amount equal to the amount that he or she would have been required to pay had he or she, during the period of that service, been required to contribute\n(i) if that period or any portion of it was before 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that service or that portion,\n(ii) if that period or any portion of it was after 1965 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) as it reads on December 31, 1999 in respect of that service or that portion,\n(iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1.1), as it read on December 31, 2003, in respect of that period or portion,\n(iv) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and\n(v) if that period or any portion of it was after 2012, in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,\nin respect of a salary at a rate equal to the rate authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Part, together with interest, as defined in subsection 7(2); and\n(c) notwithstanding paragraph (a), in the case of service for which, by the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, he or she was required to pay, and in respect of which he or she has received an amount by way of a return of contributions or a cash termination allowance, an amount equal to the amount that he or she would have been required to pay had he or she, during the period of that service, been required to contribute\n(i) if that period or any portion of it was before 1966, in the manner and at the rates set out in subsection 5(1) as it read on December 31, 1965, in respect of that service or that portion,\n(ii) if that period or any portion of it was after 1965 but before January 1, 2000, in the manner and at the rates set out in subsection 5(1) as it reads on December 31, 1999 in respect of that service or that portion,\n(iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1.1), as it read on December 31, 2003, in respect of that period or portion,\n(iv) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and\n(v) if that period or any portion of it was after 2012, in the manner set out in subsection 5(2) and at the rates determined by the Treasury Board under that subsection, in respect of that period or portion,\nin respect of a salary at a rate equal to the rate authorized to be paid to him or her on the most recent occasion on which he or she became a contributor under this Part, together with interest, as defined in subsection 7(2).\n(3) [Salary deemed to have been received] For the purposes of this Part, the salary deemed to have been received by a person to whom subsection (1) applies, during any period of service of the kind described in paragraph (2)(a), (b) or (c), is a salary at a rate equal to the rate of salary on the basis of which the amount required to be paid for that period of service\n(a) by the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, in the case of service of the kind described in paragraph (2)(a), or\n(b) by this Part, in the case of service of the kind described in paragraph (2)(b) or (c),\nwas determined.\n(4) [Surrender of benefits on election] Notwithstanding anything in the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, on the making of any election under subsection (1), the person so electing and any person to whom any benefit might otherwise have become payable under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, in respect of that person, cease to be entitled to any benefit under that Act in respect of any service of that person to which that election relates.\n(5) [Right to retain pension] Any person who becomes a contributor under this Part, having been a member of the regular force and having become entitled to an annuity, annual allowance or pension under the Canadian Forces Superannuation Act, or having been a member of the Force and having become entitled to an annuity or annual allowance under the Royal Canadian Mounted Police Superannuation Act, is entitled, for the purposes of this Part, to retain that annuity, annual allowance or pension, but the period of service on which that annuity, annual allowance or pension was based may not be counted by that person for the purposes of any benefit to which he may become entitled under this Part by reason of having become a contributor hereunder.\n(6) [Election to surrender benefits] Notwithstanding subsection (5), any person to whom that subsection applies may elect, after becoming a contributor under this Part, to surrender the annuity, annual allowance or pension therein referred to, in which case, notwithstanding anything in the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, the person so electing and any person to whom any benefit might otherwise have become payable under the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, in respect of that person, cease to be entitled to any benefit under that Act in respect of any service of that person described in subsections (1) and (2), and the person so electing shall be subject to subsections (1) and (2) in all respects as though he had not become entitled to an annuity, annual allowance or pension under that Act but had elected under subsection (1) to pay for the whole of that service.\n(7) [Repayment of certain benefits] If a person to whom subsection (5) applies elects, under subsection (6), to surrender the annuity, annual allowance or pension referred to in subsection (5), the person so electing shall pay an amount equal to the amount of the annuity, annual allowance, pension or supplementary benefit paid to him or her for any period commencing in any month commencing after he or she has been a contributor under this Part for one year, together with simple interest at four per cent per annum and the amount so paid shall be\n(a) if the election is made before April 1, 2000, credited to the account maintained in the accounts of Canada pursuant to Part I of the Canadian Forces Superannuation Act or pursuant to the Royal Canadian Mounted Police Superannuation Act; or\n(b) if the election is made on or after April 1, 2000, paid into the Canadian Forces Pension Fund within the meaning of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation Act, or credited to one of the accounts referred to in paragraph (a), according to the fund or account from which the annuity, annual allowance, pension or supplementary retirement benefit was originally paid.\n(8) [Amount to be credited to Superannuation Account] On the making of an election under this section before April 1, 2000, by which the person so electing is required by this Part to pay for a period of service of the kind described in paragraph (2)(a), there shall be charged to the account maintained in the accounts of Canada pursuant to the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, and credited to the Superannuation Account in respect of that person, an amount equal to the amount determined under subparagraph (2)(a)(ii), and for the purposes of the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, the amount of any return of contributions or other lump sum payment that is or may become payable under that Act to or in respect of that person shall be deemed to be the amount otherwise determined in that Act minus the amount required by this subsection to be credited to the Superannuation Account on the making of the election.\n(8.1) [Amount to be paid] Subsection (8) applies, with any modifications that the circumstances require, to an election made on or after April 1, 2000, and a reference to “the account maintained in the accounts of Canada pursuant to the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act” shall be read as a reference to “the Canadian Forces Pension Fund or the Royal Canadian Mounted Police Pension Fund” in respect of contributions made by the person to that fund, and a reference to “the Superannuation Account” shall be read as a reference to the “Public Service Pension Fund”.\n(9) [Amount to be credited to Superannuation Account] On the making of an election under this section before April 1, 2000, under which the person so electing is required to pay for any period of service of the kind described in paragraph (2)(c), there shall be charged to the account maintained in the accounts of Canada pursuant to the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act, as the case may be, and credited to the Superannuation Account in respect of that person, an amount equal to the amount of any return of contributions received by that person under that Act.\n(10) [Amount to be paid] Subsection (9) applies, with any modifications that the circumstances require, to an election made on or after April 1, 2000, and a reference to “the account maintained in the accounts of Canada pursuant to the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Act” shall be read as a reference to “the Canadian Forces Pension Fund or the Royal Canadian Mounted Police Pension Fund” in respect of the portion of the return of contributions that was paid from that fund, and a reference to “the Superannuation Account” shall be read as a reference to the “Public Service Pension Fund”.",
+    "history": "R.S., 1985, c. P-36, s. 39; 1999, c. 34, s. 86; 2012, c. 31, s. 496",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-39.html"
+  },
+  {
+    "id": "P-36-s40",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "40",
+    "marginal_note": "Definition of approved employer",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Reciprocal Transfer Agreements",
+    "text": "40\n(1) In this section, approved employer means an employer for the benefit of whose employees there is an established superannuation or pension fund or plan approved by the Minister for the purposes of this Part, and includes the administrator of any such superannuation or pension fund or plan established for those employees.\n(2) [Authority to enter into agreement] The Minister may, with the consent of the Governor in Council and on terms approved by the Treasury Board, enter into an agreement with any approved employer under which, in consideration of the agreement of that employer to pay into the Superannuation Account or the Public Service Pension Fund an amount determined in accordance with the agreement in respect of any employee of that employer who becomes or has become employed in the public service, the Minister will pay to that employer, for the purpose of any superannuation or pension fund or plan established for the benefit of employees of that employer, an amount determined in accordance with subsection (3) or (4) in respect of any contributor who has ceased or ceases to be employed in the public service to become employed by that employer.\n(3) [Authority to transfer contributions] If, before October 15, 2000, a contributor ceases to be employed in the public service to become employed by an approved employer with whom the Minister has entered into an agreement pursuant to subsection (2), the Minister may, subject to subsection (9) and if the agreement so provides, pay to that employer out of the Superannuation Account or the Public Service Pension Fund,\n(a) an amount equal to the total amount paid into the Superannuation Account and the Public Service Pension Fund in respect of that employee, except any portion of the amount so paid by Her Majesty in right of Canada;\n(b) the amount paid into the Superannuation Account and the Public Service Pension Fund in respect of that employee by Her Majesty in right of Canada that the Minister determines; and\n(c) the amount representing interest that the Minister determines.\n(4) [Idem] Where a contributor has ceased or ceases to be employed in the public service to become employed by any approved employer as a result of a transfer of the administration of any service from Her Majesty in right of Canada to the approved employer and the Minister has entered into an agreement with the approved employer pursuant to subsection (2), the Minister may, subject to subsection (9) and if the agreement so provides, pay to that employer out of the Superannuation Account\n(a) amounts equal in the aggregate to\n(i) the value, actuarially calculated in accordance with and as of the effective date of the agreement, of all benefits accrued under this Part in respect of the pensionable service of the contributor, and\n(ii) such amount representing interest as the Minister determines, or\n(b) the benefits payable under this Part and Part III to or in respect of the contributor, as they become payable,\nless any amounts previously paid in respect of the contributor under subsection (12).\n(5) [Consent of contributor] No payment shall be made pursuant to subsection (3) or (4) except with the consent in writing of the contributor.\n(6) [Non-applicability of subsection 10(10)] Subsection 10(10) does not apply in respect of a payment made pursuant to subsection (3) or (4).\n(7) [No benefit payable in respect of transferred contributions] Subject to any regulations made under paragraph 42.1(1)(u), where, pursuant to subsection (3) or paragraph (4)(a), the Minister makes a payment to an approved employer in respect of an employee, that employee ceases to be entitled to any benefit under this Part or Part III in respect of the period of pensionable service to which that payment relates.\n(8) [Payment of balance to contributor] When\n(a) the amount paid by the Minister to an approved employer pursuant to subsection (3) in respect of an employee,\ntogether with\n(b) the amount determined by the Minister as having being paid into the Superannuation Account and the Public Service Pension Fund in respect of that employee and in respect of which that employee is or may become entitled to a benefit under this Part or Part III,\nis less than\n(c) the amount determined by the Minister as being the total amount paid into the Superannuation Account and the Public Service Pension Fund by and in respect of that employee,\nthe Minister may pay to that employee an amount not exceeding that difference.\n(9) [Prohibition on transfer of certain contributions] No amount paid into the Superannuation Account or the Public Service Pension Fund in respect of any period of service of a person described in subsection (11) or (13)\n(a) that, at the time that person ceased to be employed by an approved employer or the administration of any service in which he or she was employed was transferred to Her Majesty in right of Canada, he or she was entitled to count for the purpose of any superannuation or pension fund or plan established for the benefit of persons employed by that employer or in that service, and\n(b) in respect of which the Pension Benefits Standards Act, 1985 or a provincial law required the vesting of benefits or the locking-in of contributions\nshall be paid out of the Superannuation Account or the Public Service Pension Fund to an approved employer for the purpose of any superannuation or pension fund or plan established for the benefit of employees of that employer if that fund or plan is not subject to the Pension Benefits Standards Act, 1985 or a provincial law.\n(10) [Definition of provincial law] For the purposes of subsection (9), provincial law means a law of a province that, in the opinion of the Minister, is substantially similar to the Pension Benefits Standards Act, 1985.\n(11) [Service countable by employee entering public service] When an employee of an approved employer with whom the Minister has entered into an agreement pursuant to subsection (2) has ceased to be employed by that employer to become employed in the public service and becomes a contributor before April 1, 2000, any service of that employee that, at the time he or she left that employment, he or she was entitled to count for the purpose of any superannuation or pension fund or plan established for the benefit of employees of that employer may, if the agreement so provides, be counted by him or her as pensionable service for the purposes of subsection 6(1) without contribution by him or her except as specified in the agreement if, within one year from the time when he or she becomes a contributor under this Part or within the further time that is specified in the agreement, the employer pays into the Superannuation Account the amount that is required under the agreement to be paid by that employer in respect of the employee.\n(11.1) [Service countable by employee entering public service] If an employee of an approved employer with whom the Minister has entered into an agreement pursuant to subsection (2) has ceased to be employed by that employer to become employed in the public service, and becomes a contributor, on or after April 1, 2000, subsection (11) applies, with any modifications that the circumstances require, and a reference to “the Superannuation Account” shall be read as a reference to “the Public Service Pension Fund” in respect of any period of pensionable service on or after April 1, 2000.\n(12) [Transfer of past contributions] The Minister may pay to any approved employer with whom he has entered into an agreement pursuant to subsection (2), in respect of any employee of that employer who, having been a contributor under this Part or Part I of the Superannuation Act, ceased to be employed in the public service prior to the day on which the agreement was entered into to become employed by that employer and has not at any time received any withdrawal allowance or other benefit under this Part or the Superannuation Act, such amount out of the Superannuation Account, not exceeding the total amount paid into or credited to that Account in respect of that employee, as is determined by the Minister, having regard to the terms of the agreement.\n(13) [Pensionable service in service transferred to Her Majesty] Where the administration of any service is or has been transferred to Her Majesty in right of Canada, every person who becomes or has become employed in the public service as a result of that transfer may, notwithstanding any previous election made under this Act, count as pensionable service for the purpose of subsection 6(1) any period of service prior to that transfer that he was entitled to count for the purpose of any superannuation or pension fund or plan established for the benefit of persons employed in that service, subject to such terms and conditions as the Treasury Board may prescribe.\n(14) [Amounts paid into S.R.B. Account] Where, in this section, reference is made to amounts paid into the Superannuation Account by or in respect of an employee, the reference shall be deemed to include amounts paid into or credited to that Account by or in respect of that employee pursuant to Part III.",
+    "history": "R.S., 1985, c. P-36, s. 40; R.S., 1985, c. 32 (2nd Supp.), s. 41; 1992, c. 46, s. 19; 1996, c. 18, s. 32; 1999, c. 34, s. 87; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-40.html"
+  },
+  {
+    "id": "P-36-s40.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "40.1",
+    "marginal_note": "Divestiture of service",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Divestiture of Service",
+    "text": "40.1\n(1) Where Her Majesty in right of Canada transfers or otherwise divests Herself of the administration of a service to any person or body, this Act and the regulations made under this Act apply, in the manner and to the extent provided in any regulations made under paragraph 42.1(1)(u), to any contributor who, as a result of that transfer or divestiture, ceases to be employed in the public service and who, on or after that transfer or divestiture, becomes, directly or through an agent of that person or body, employed by the person or body to whom the service is transferred or divested.\n(2) [Transitional coverage] Notwithstanding the definition “public service” in subsection 3(1), the Treasury Board may, subject to the terms and conditions that may be prescribed by the regulations made under paragraph 42.1(1)(v.5), including the requirement of the person or body referred to in subsection (1) to pay into the Superannuation Account or the Public Service Pension Fund the amount determined in accordance with those regulations,\n(a) direct that the person or body forms part of the public service during such period, not exceeding the period prescribed by the regulations, as is determined by the Treasury Board; and\n(b) determine those classes of persons employed by the person or body who are not required to contribute under section 5.\n(3) [Deemed coming into force] Subsection (1), as enacted by section 79 of chapter 34 of the Statutes of Canada, 2001, is deemed to have come into force on December 1, 1996.",
+    "history": "1992, c. 46, s. 20; 1996, c. 18, s. 33; 1999, c. 34, s. 88; 2001, c. 34, s. 79; 2003, c. 22, s. 225(E); 2008, c. 28, s. 157",
+    "last_amended": "2008-06-18",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 40.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-40.1.html"
+  },
+  {
+    "id": "P-36-s40.2",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "40.2",
+    "marginal_note": "Definition of eligible employer",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Transfer Agreements",
+    "text": "40.2\n(1) In this section, eligible employer means an employer for the benefit of whose employees there is a pension plan or retirement savings plan of a class prescribed by regulations made under paragraph 42.1(1)(v.6), and includes the administrator of any such pension plan or retirement savings plan.\n(2) [Authority to enter into agreement] The Minister may, on terms approved by the Treasury Board, enter into an agreement with any eligible employer that\n(a) requires the Minister to pay to that employer, for the purpose of any plan referred to in subsection (1), an amount determined in accordance with subsection (3) in respect of any contributor who has ceased or ceases to be employed in the public service and is or becomes employed by that employer; and\n(b) may provide that any eligible employer pay into the Superannuation Account or the Public Service Pension Fund an amount determined in accordance with the agreement in respect of any person who has ceased or ceases to be employed by that employer and is or becomes employed in the public service.\n(3) [Authority to transfer contributions] When a contributor ceases to be employed in the public service and is or becomes employed by any eligible employer with whom the Minister has entered into an agreement pursuant to subsection (2), there may be paid, subject to the terms and conditions that the agreement provides and if the agreement so provides, to that employer\n(a) out of the Superannuation Account\n(i) amounts equal in the aggregate to\n(A) an amount not exceeding the value, actuarially calculated in accordance with the agreement, of all benefits accrued under this Part and Part III in respect of the pensionable service to the credit of the contributor before April 1, 2000, and\n(B) an amount representing interest on the amount determined in accordance with clause (A) as of the date of payment to the eligible employer that the Minister determines, or\n(ii) the benefits payable under this Part and Part III to or in respect of the contributor, as they become payable, in respect of the pensionable service to the credit of the contributor before April 1, 2000; and\n(b) out of the Public Service Pension Fund\n(i) amounts equal in the aggregate to\n(A) an amount not exceeding the value, actuarially calculated in accordance with the agreement, of all benefits accrued under this Part and Part III in respect of the pensionable service of the contributor on or after April 1, 2000 or that comes to the credit of the contributor on or after that date, and\n(B) an amount representing interest on the amount determined in accordance with clause (A) as of the date of payment to the eligible employer that the Minister determines, or\n(ii) the benefits payable under this Part and Part III to or in respect of the contributor, as they become payable, in respect of the pensionable service to the credit of the contributor on or after April 1, 2000 or that comes to the credit of the contributor on or after that date.\n(4) [Consent of contributor] No payment shall be made pursuant to subsection (3) except with the consent in writing of the contributor.\n(5) [Non-applicability of subsection 10(10)] Subsection 10(10) does not apply in respect of a payment made pursuant to subsection (3).\n(6) [No benefit payable in respect of transferred contributions] Subject to any regulations made under paragraph 42.1(1)(u), if, under paragraph (3)(a) or (b), the Minister makes a payment to an eligible employer in respect of an employee, that employee ceases to be entitled to any benefit under this Part or Part III in respect of the period of pensionable service to which that payment relates.\n(7) [Payment of difference to employee who was vested] Subject to subsection (8), where the amount paid by the Minister to an eligible employer pursuant to subsection (3) in respect of an employee is less than the transfer value that would be calculated in respect of that employee in accordance with section 13.01, whether or not the employee would otherwise be entitled to the transfer value, the Minister shall pay an amount equal to the amount of the difference to the employee in accordance with subsection 13.01(2).\n(8) [Payment of difference to employee who was not vested] If the amount paid by the Minister to an eligible employer under subsection (3) in respect of an employee is less than the return of contributions to which that employee would otherwise be entitled under any of sections 12 to 13.001, the Minister shall pay to the employee an amount equal to the amount of the difference.\n(9) [Service countable by employee entering public service] If an employee of any eligible employer with whom the Minister has entered into an agreement under subsection (2) has ceased to be employed by that employer and is or becomes employed in the public service, any service of that employee that, at the time of leaving that employment, the employee was entitled to count for the purpose of any plan referred to in subsection (1) established for the benefit of employees of that employer may, if the agreement so provides, be counted by the employee as pensionable service for the purposes of subsection 6(1), to the extent and subject to the terms and conditions provided in the regulations, if the employer pays into the Superannuation Account or the Public Service Pension Fund, the amount that is required under the agreement to be paid by that employer in respect of the employee.",
+    "history": "1996, c. 18, s. 33; 1999, c. 34, s. 89; 2003, c. 22, s. 225(E); 2012, c. 31, s. 497",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 40.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-40.2.html"
+  },
+  {
+    "id": "P-36-s40.3",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "40.3",
+    "marginal_note": "Transitional",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Transfer Agreements",
+    "text": "40.3\n(1) No agreement may be entered into under subsection 40(2) on or after the day on which this subsection comes into force.\n(2) [Deemed termination of certain agreements] Any agreement entered into under subsection 40(2) before the day on which subsection (1) comes into force, other than an agreement prescribed by the regulations made under subsection (3), that has not been terminated within the three year period after that day is deemed to be terminated on the expiration of that period.\n(3) [Regulations] The Governor in Council may make regulations prescribing the agreements made under subsection 40(2) that are to be excluded from the application of subsection (2).",
+    "history": "1996, c. 18, s. 33",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 40.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-40.3.html"
+  },
+  {
+    "id": "P-36-s41",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "41",
+    "marginal_note": "Advisory committee established",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Advisory Committee",
+    "text": "41\n(1) There is established a committee, to be known as the Public Service Pension Advisory Committee, the members of which are appointed by the Governor in Council in accordance with subsection (3), to advise and assist the Minister on matters arising in connection with the operation of this Act in accordance with subsection (2).\n(2) [Mandate] The mandate of the committee is to\n(a) review matters respecting the administration, design and funding of the benefits provided under this Act and make recommendations to the Minister about those matters; and\n(b) review any other pension-related matters that the Minister may refer to it.\n(3) [Membership] The membership of the committee shall consist of\n(a) one member appointed from among contributors in receipt of an annuity or an annual allowance under this Act who are nominated for appointment by an association that, in the opinion of the Minister, represents such contributors;\n(b) six members appointed from among persons who are nominated for appointment by that portion of the National Joint Council of the Public Service of Canada that represents employees; and\n(c) six other members nominated by the Minister.\n(4) [Term] A member shall be appointed to hold office for a term not exceeding three years and is eligible for reappointment for one or more additional terms.\n(5) [Recommendation of candidates] The advisory committee shall recommend to the Minister candidates for appointment to the nominating committee established under section 10 of the Public Sector Pension Investment Board Act.",
+    "history": "R.S., 1985, c. P-36, s. 41; 1999, c. 34, s. 90",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-41.html"
+  },
+  {
+    "id": "P-36-s42",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "42",
+    "marginal_note": "Regulations",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Regulations",
+    "text": "42\n(1) The Governor in Council may make regulations\n(a) prescribing the circumstances under which annuities and annual allowances are to be paid otherwise than in equal monthly instalments, and the manner in which they are to be paid in those circumstances;\n(b) prescribing the rates at which and the manner in which the interest to be credited to the Superannuation Account in any fiscal year shall be calculated;\n(c) designating the kind of service in the forces that, for the purposes of the definition active service in the forces in subsection 3(1), is active service;\n(d) prescribing, notwithstanding sections 5 and 19, the rates at which, the manner in which and the circumstances under which persons who are or have been absent from the public service on leave of absence without pay shall contribute to the Superannuation Account or the Public Service Pension Fund in respect of that absence, prescribing the salaries those persons are deemed to have received during that absence and respecting any interest or other charges those persons shall pay into the Account;\n(e) deeming, for the purposes of the definition salary in subsection 3(1), an amount in respect of allowances, special remuneration, payment for overtime or other compensation or gratuity, to be or to have been included in the basic rate of pay of a person;\n(f) prescribing the basis of determining the portion that may be counted by a contributor, under subsection 6(1), of any period specified in clause 6(1)(a)(ii)(B), and the basis of determining the amount that is required by subsection 7(1) to be paid by the contributor in respect of the portion of any such period that is not included in the portion thereof determined by the Minister in accordance with the regulations made pursuant to this paragraph;\n(g) specifying, notwithstanding subsection 6(1), the circumstances under which the pensionable service of a contributor shall be deemed not to include any period of service specified in clause 6(1)(a)(iii)(C);\n(h) specifying the circumstances under which any service prior to becoming employed in the public service or to enlistment in the forces shall be deemed to be service immediately prior thereto;\n(i) specifying the international organizations, service with which may be counted by a contributor as elective service, and describing the kinds of civilian war service that may be counted by a contributor as elective service for the purposes of clauses 6(1)(b)(iii)(D) and (E), respectively;\n(j) specifying, for the purposes of clause 6(1)(b)(iii)(E), the circumstances under which any period of full-time civilian war service of a contributor shall be deemed to be continuous;\n(k) specifying, for the purposes of subsection 5(5) and paragraph 8(2)(a), the kinds of superannuation or pension benefits referred to in those provisions;\n(l) prescribing the circumstances under which and the terms and conditions on which an election under this Part may be revoked by any elector, either in whole or in part, and a new election made or deemed to be made thereunder;\n(m) prescribing the methods by which and the bases on which the amount of any payment contemplated by subsection 8(4) is to be computed and the circumstances under which any such payment, whether made before, on or after April 1, 1969, may be refunded;\n(n) prescribing the bases as to mortality and interest on which the instalment payments referred to in subsection 8(6) are to be computed, the terms on which a contributor may pay for any period of service in instalments, and the method of determining the amounts to be reserved from any amount payable to him by Her Majesty in right of Canada, including any annuity or other benefit payable to him under this Part, in respect of unpaid instalments;\n(o) respecting the manner in which amounts referred to in subsection 8(8) or (9) may be recovered from any annuity, annual allowance or supplementary benefit payable under this Act;\n(p) prescribing the circumstances under which and the terms and conditions on which an option under this Part may be revoked by any contributor and a new option exercised thereunder;\n(q) respecting the determination, for the purposes of subsection 11(5), of the amount of any retirement or disability pension to which a person described therein is or would be entitled under the Canada Pension Plan or a provincial pension plan that is attributable to contributions made thereunder in respect of his employment in the public service, prescribing the manner of making any application referred to in that subsection and respecting the determination of the day from which the annuity payable to a contributor described therein shall be increased;\n(r) prescribing, for the purposes of this Part, the methods by which and the bases on which the capitalized value of any annuity or annual allowance shall be computed;\n(s) defining, for the purposes of this Act, the expression full-time attendance at a school or university as applied to a child of a contributor;\n(t) respecting the circumstances under which attendance at a school or university shall be deemed, for the purposes of this Act, to be substantially without interruption;\n(u) determining, in any case of doubt, the amount that is deemed for the purposes of this Part to be the salary of a contributor who is required to pay, out of his authorized salary, for the services of one or more assistants, or whose authorized salary includes any bonus or allowance of determinate or indeterminate amount;\n(v) respecting, for the purposes of paragraphs 13(1)(d) and 13.001(1)(d) and subsections 13(6) and 13.001(7), the method by which the amount of any annuity or annual allowance payable to a contributor described in paragraph 13(1)(a), (c) or (d) or 13.001(1)(a), (c) or (d), as the case may be, shall be adjusted;\n(w) determining, for the purposes of this Part, the amount that shall be deemed to be the salary of a contributor who is in receipt of more than one salary in respect of employment in the public service or whose salary during any period he was employed in the public service cannot be determined;\n(x) specifying, for the purposes of section 23, the method by which the amount of any annuity or annual allowance payable to a contributor described in section 16 or 17 shall be adjusted;\n(x.1) specifying, for the purposes of section 24.6, the method by which the amount of any annuity or annual allowance shall be adjusted;\n(y) prescribing, in respect of a contributor who is receiving or will be entitled to receive a superannuation or pension benefit based on a portion of a period of service in pensionable employment that is prior to his becoming employed in the public service, the method of determining the portion of that period of service;\n(z) specifying, for the purposes of this Part, the circumstances under which a person engaged otherwise than on a full-time basis shall be deemed to have been, while so engaged, employed in the public service, and respecting the determination, for any such purpose, of the salary of a person so engaged;\n(aa) specifying, for the purposes of this Part, the circumstances under which a person’s service in the public service shall be deemed to be substantially continuous or substantially without interruption;\n(bb) respecting the determination, for the purposes of this Part, of the effective date on which a person shall be deemed to have become or to have ceased to be employed in the public service;\n(cc) respecting the determination of the effective date on which a person shall be deemed to have become or to have ceased to be employed in operational service, as defined in section 15;\n(dd) specifying circumstances in which a person shall be deemed to have ceased otherwise than voluntarily to be employed in operational service, as defined in section 15;\n(ee) respecting the evidence required to establish proof of age or marital status for the purposes of this Part, the time within which that evidence shall be provided and the consequences of any failure to provide that evidence within that time;\n(ff) prescribing, in respect of persons who are not, or have not been, in receipt of a stated annual salary,\n(i) the method of computing their salary in terms of an annual or monthly rate, or in terms of any other rate the computation of which is necessary for the purposes of this Part,\n(ii) the times and the manner in which contributions are to be reserved from salary, and\n(iii) the method of computing periods of service, having regard to the periods during which they are or have been laid off from work;\n(gg) prescribing the evidence required to satisfy the Minister that a contributor has not become entitled to a pension described in paragraph 11(2)(b), the time and manner within which that evidence shall be provided and the form of that evidence;\n(hh) providing, in respect of persons who are not, or have not been, in receipt of a stated annual salary, in any case where the rate of salary authorized to be paid to those persons at any time is within any range of rates established by the regulations, for the determination of the rate thereof for the purposes of this Part in terms of a specified rate within that range;\n(ii) determining, for greater certainty, the portions of the federal public administration and the positions in the federal public administration that form or did form part of the public service or Civil Service, and providing for the amendment of Schedule I for that purpose by the addition to Part II or III of that Schedule of any of those portions;\n(jj) specifying, for the purposes of subsection 26(2), the circumstances under which a child to whom that subsection applies shall be entitled to an allowance under this Part;\n(kk) [Repealed, 1999, c. 34, s. 91]\n(ll) providing for the continuation in force of any outstanding direction by the Treasury Board under subsection 14(1) of the Superannuation Act, under the circumstances contemplated by that subsection and subject to modification or suspension by the Treasury Board for any reason that to the Board seems proper;\n(mm) [Repealed, 1999, c. 34, s. 91]\n(nn) respecting the medical examination of persons to whom section 31 applies, and respecting the certification of persons, on medical examination, in accordance with section 28;\n(nn.1) respecting the determination of disability for the purposes of this Part and the conditions on which a cash termination allowance or an immediate annuity shall be paid or continue to be paid, including the initial assessment and subsequent periodic or other assessments of that disability;\n(oo) prescribing, for the purposes of subsection 35(4), the amounts by which and the manner in which any benefit therein referred to shall be adjusted;\n(pp) respecting the amount to be paid into the Superannuation Account or the Public Service Pension Fund by any Public Service corporation or other corporation referred to in section 37;\n(qq) defining, for the purposes of this Act, the expressions employee engaged locally outside Canada, seasonal employee, sessional employee and part-time employee and the expression full-time as applied to any employee;\n(rr) designating the kind of service that, for the purposes of the definition operational service in section 15, is operational service and specifying the periods of time away from operational service that are to be included within the meaning of operational service;\n(ss) providing for the reduction of any allowance that may become payable under this Part to the survivor, children or other dependants of a person to whom Part III of the Superannuation Act applied, who, at the time of his or her election to become a contributor under Part I of that Act, failed to pay into the Consolidated Revenue Fund the amount referred to in subsection 31(2) of the Superannuation Act;\n(tt) providing for payment out of the Superannuation Account or the Public Service Pension Fund, on the death of a contributor and on application to the Minister by or on behalf of a person to whom any annual allowance becomes payable under this Part, of the whole or any part of the portion of the estate, legacy, succession or inheritance duties or taxes that are payable by the person as is determined in accordance with the regulations to be attributable to that allowance, and prescribing the amounts by which and the manner in which any such allowance and any amount payable under section 27 in any such case shall be reduced;\n(uu) [Repealed, 1992, c. 46, s. 21]\n(vv) on the recommendation of the Speaker of the Senate or of the Speaker of the House of Commons, whichever is appropriate, prescribing categories of employees for the purpose of paragraph 3(2)(b);\n(ww) respecting the non-application or modified application of any provision of this Act to persons described in subsection 3(2), where necessary for the purpose of ensuring the practical application of this Act in respect of those persons; and\n(xx) generally, for carrying out the purposes and provisions of this Part.\n(2) [Regulations relating to leave of absence] For the purposes of this Part, a person who has contributed to the Superannuation Account or the Public Service Pension Fund in accordance with the regulations made by the Governor in Council under paragraph (1)(d), in respect of any period during which the person was absent from the public service on leave of absence without pay, is deemed to have contributed to the Superannuation Account or the Public Service Pension Fund in respect of that period in accordance with section 5.\n(3) [Additions to Schedule I] The Governor in Council may, by order, amend Schedule I by adding to Part I, III or IV thereof any board, commission or corporation or portion thereof that is or was an agent or servant of Her Majesty in right of Canada.\n(4) [Deletions from Schedule I] The Governor in Council may, by order, amend Schedule I by deleting therefrom any board, commission or corporation or portion thereof.\n(5) [Certain members not included] Notwithstanding the definition public service in subsection 3(1), a person who, being a member of any board, commission or corporation specified in Schedule I, was entitled as such under subsection 2(3) of the Superannuation Act to elect to become a contributor under that Act but did not so elect within the time prescribed therefor is not employed in the public service for the purposes of this Part.\n(6) [Where board, etc., has separate pension plan] Notwithstanding anything in this Part, the Governor in Council may by regulation provide\n(a) that the service of an employee of any board, commission or corporation specified in Schedule I that may be counted by that employee for the purposes of any pension plan established for the benefit of employees of that board, commission or corporation may, to such extent and subject to such conditions as the regulations may prescribe, be counted by that employee as pensionable service for the purposes of this Part;\n(b) for payment out of the Superannuation Account or the Public Service Pension Fund of any pension granted under a plan described in paragraph (a), subject to the terms and conditions that the regulations may prescribe; and\n(c) for the transfer to the Superannuation Account or the Public Service Pension Fund of any contributions made under a plan described in paragraph (a), including any contributions by or on behalf of the board, commission or corporation and any accrued interest.\n(7) [Definition of employee] For the purposes of subsection (6), employee includes, with reference to any board, commission or corporation, an officer or member thereof.\n(8) [Members of Parliament and Senators] Notwithstanding anything in this Part, the Governor in Council may by regulation\n(a) provide that the service of a former member of the House of Commons or a former Senator in respect of which he or she made contributions under the Members of Parliament Retiring Allowances Act may, to the extent and subject to the conditions that may be prescribed by the regulations, be counted by that former member or former Senator as pensionable service for the purposes of this Part; and\n(b) provide for the transfer to the Superannuation Account or the Public Service Pension Fund of amounts in the Retiring Allowances Account, within the meaning of that Act, in respect of him or her.\n(9) [Counting of service for benefit of Crown] The Governor in Council may make regulations\n(a) respecting the counting as pensionable service, for the purposes of this Part, of any period, not otherwise countable as such, during which a person, before becoming a contributor under this Part, performed on a full-time basis duties of a kind specified in the regulations for the benefit of the Crown in right of Canada; and\n(b) providing, except in the case of a person who has ceased to be employed in the public service, for which case the regulations may otherwise provide, that this Part shall apply as though the period were a period of service in a portion of the federal public administration that was added to Schedule I on a day specified in the regulations.\n(10) [Erroneous advice respecting counting of service] The Governor in Council may make regulations prescribing, in the case of a contributor who in the opinion of the Minister was one of a class of persons who, pursuant to erroneous advice received by one or more persons of that class, from a person in the public service whose ordinary duties included the giving of advice respecting the counting of service under this Act or the Superannuation Act, that a period of service of such a person before the time he became a contributor thereunder could not be counted by him under that Act, failed to elect under that Act within the time prescribed therefor to pay for that service, the circumstances under which and the manner and time in which the contributor may elect to pay for that service, and the circumstances under which and the terms and conditions (including conditions respecting interest) on which any election made by him to pay for that service, or any election made by him under paragraph 6(1)(b) to pay for that service as a period of service described in clause 6(1)(b)(iii)(K), shall be deemed to have been made by him under this Act or the Superannuation Act, as the case may be, within the time prescribed therefor by that Act.\n(11) [Idem] The Governor in Council may make regulations prescribing, in the case of a contributor who in the opinion of the Minister was one of a class of persons who, pursuant to erroneous advice received by one or more persons of that class, from a person in the public service whose ordinary duties included the giving of advice respecting contributions for service under the Superannuation Act or this Part, that a period of service of such a person before or after the time he became a contributor under the Superannuation Act or this Part could be counted by him under that Act or this Part without contribution by him therefor, failed to elect, or failed to elect within the time prescribed therefor by that Act or this Part, to pay for that service, the circumstances under which and the manner and time in which the contributor may elect to pay for that service and the circumstances under which and the terms and conditions, including conditions as to interest, on which any such election made by him to pay for that service, or any election made by him under paragraph 6(1)(b) to pay for that service as a period of service described in clause 6(1)(b)(iii)(K), shall be deemed to have been made by him under the Superannuation Act or this Part at a time prescribed by the regulations or within the time prescribed therefor by that Act or this Part.\n(12) [Repealed, 1992, c. 46, s. 21]",
+    "history": "R.S., 1985, c. P-36, s. 42; 1989, c. 6, s. 6; 1992, c. 46, s. 21; 1994, c. 26, s. 60; 1996, c. 18, s. 34; 1999, c. 34, s. 91; 2001, c. 34, s. 80; 2003, c. 22, s. 211(E), 225(E); 2008, c. 28, s. 158; 2012, c. 31, s. 498",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-42.html"
+  },
+  {
+    "id": "P-36-s42.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "42.1",
+    "marginal_note": "Regulations",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Regulations",
+    "text": "42.1\n(1) The Governor in Council may make regulations\n(a) fixing an annual rate of salary for the purposes of subsection 5(6) or prescribing the manner of determining the annual rate of salary;\n(b) prescribing, for the purposes of section 5.1 or 5.2 or paragraph 8(2)(b.1), a number of hours a week less than twelve;\n(c) prescribing, for the purposes of section 5.1 or 5.2 or paragraph 8(2)(b.1), the manner of calculating the average of the number of hours a week a person is engaged to work, including the period over which the average is to be calculated;\n(d) specifying the circumstances in which an election may be made under section 5.2 or subsection 5.4(1) or 5.5(1), the period within which such an election may be made, the manner of making the election and the circumstances under which and the terms and conditions on which such an election may be revoked and a new election made or deemed to be made;\n(e) prescribing the time at which and the manner in which an election may be made under subsection 5.3(1);\n(f) prescribing, for the purposes of subsection 5.3(4), the portion of the period of leave of absence that is to be counted as pensionable service under clause 6(1)(a)(ii)(A);\n(g) determining the amount to be paid by a person who makes an election under subsection 5.4(1) or 5.5(1) and prescribing the time at which and manner in which it shall be paid;\n(h) notwithstanding any regulations made under paragraph 42(1)(d), determining the amount to be paid under paragraph 7(1)(k);\n(i) determining the amount to be paid by a contributor under subsection 7(1.1);\n(j) respecting the election that may be made under section 13.1, including regulations respecting\n(i) the time, manner and circumstances in which an election may be made, revoked or deemed to have been revoked,\n(ii) the reduction to be made in the amount of an annuity or annual allowance when an election is made,\n(iii) the amount of the immediate annual allowance to be paid under subsection 13.1(2), and\n(iv) any other matter that the Governor in Council considers necessary for carrying out the purposes and provisions of section 13.1;\n(k) and (l) [Repealed, 2000, c. 12, s. 277]\n(m) designating, for the purposes of the definition operational service in section 24.1, the kind of service and the institution or other premises in which that kind of service is carried out, and specifying the periods of time spent away from operational service that are to be included within the meaning of that definition;\n(n) prescribing the terms and conditions subject to which a person who ceases to be employed in operational service as defined in section 24.1, but continues to be employed by the Correctional Service of Canada, may irrevocably elect to be deemed to be employed in operational service while that person continues to be employed by the Correctional Service of Canada;\n(o) respecting the determination of the effective date on which a person shall be deemed to have become or to have ceased to be employed in operational service, as defined in section 24.1;\n(p) prescribing, for the purposes of sections 24.2 and 24.3 and any regulations made under this subsection, the terms and conditions subject to which any service before, on or after the coming into force of those sections may be counted as operational service, as defined in section 24.1, that is pensionable service;\n(q) prescribing the circumstances in which and the terms and conditions subject to which a person referred to in section 24.2 is entitled, at the person’s option, to an immediate annuity or annual allowance in respect of operational service that is pensionable service, prescribing the manner of calculating or adjusting that immediate annuity or annual allowance, and prescribing the circumstances in which the person shall be deemed to have exercised the option in favour of either an immediate annuity or annual allowance;\n(r) [Repealed, 2012, c. 31, s. 499]\n(s) prescribing classes of persons for the purposes of subsection 24.4(2);\n(t) requiring the Minister to credit additional amounts to the Superannuation Account or to pay additional amounts into the Public Service Pension Fund in respect of the operational service that is pensionable service to the credit of a person referred to in section 24.2 and prescribing the manner and circumstances in which those amounts are to be credited or paid;\n(u) respecting the manner in which and extent to which any provision of this Act or any regulations made under this Act apply to any contributor referred to in section 40.1, to any part-time employee or to any person who, immediately before the coming into force of section 11 of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act, introduced in the third session of the thirty-fourth Parliament, was deemed by section 14 of this Act, as it read at that time, to be employed in the public service, and adapting any of those provisions for the purposes of that application;\n(v) respecting the rates at which interest is to be credited to the Superannuation Account under paragraph 44(1)(c), the manner in which it shall be calculated and the times at which it shall be credited to the Account;\n(v.1) prescribing portions of departments or portions of the executive government of Canada that are to be excluded from the meaning of the expression public service as defined in subsection 3(1);\n(v.2) respecting the terms and conditions under which and the time and manner in which an election may be made in respect of a period of service specified in clause 6(1)(b)(iii)(M) or (N), the manner of determining in accordance with paragraph 7(1)(k) the amounts that are to be paid in respect of that election, the periods of service that may be counted for the purposes of that election, and the manner in which and extent to which section 8 and any regulations referred to in section 8 apply in respect of that election and to any contributor who makes that election and adapting any of those provisions for the purposes of that application;\n(v.3) respecting the manner in which and the determination of the balances on which interest is to be calculated under subsection 10(9) and respecting the rates of interest for the purposes of paragraph 10(9)(c);\n(v.4) respecting the manner of determining the amount of a transfer value within the meaning of section 10, the terms and conditions under which a contributor may become entitled to a transfer value and any other matters that the Governor in Council considers necessary for the purposes of carrying out section 13.01;\n(v.5) respecting the terms and conditions, including the requirement of a person or body referred to in subsection 40.1(1) to pay into the Superannuation Account or the Public Service Pension Fund the amount that is determined in accordance with the regulations for any or all cases, subject to which, and the maximum period during which, the person or body is to form part of the public service pursuant to a direction of the Treasury Board made under subsection 40.1(2);\n(v.6) prescribing classes of pension plans or retirement savings plans for the purposes of subsection 40.2(1) and respecting the extent to which, and the terms and conditions subject to which, service may be counted as pensionable service pursuant to subsection 40.2(9);\n(v.7) respecting the manner in which and extent to which any provision of this Act or any regulations made under this Act apply to any employee of an entity or portion of an entity and adapting any of those provisions for the purposes of that application when an order is made under subsection 42(4) or a regulation is made under paragraph (v.1) in respect of that entity, including the manner of determining any amount that may be paid out of the Superannuation Account or the Public Service Pension Fund in respect of those employees and the terms and conditions under which the amount is to be paid;\n(v.8) respecting the additional information that is required to be included in annual reports referred to in section 46; and\n(w) generally as the Governor in Council may consider necessary for carrying out and giving effect to any provision of this Act referred to in this subsection.\n(2) [Retroactive application of regulations] Regulations made under paragraph (1)(a), (f), (g), (h), (i), (m), (q), (s), (u) or (v) may, if they so provide, be retroactive and have effect with respect to any period before they are made.",
+    "history": "1992, c. 46, s. 22; 1996, c. 18, s. 35; 1999, c. 34, s. 92; 2000, c. 12, s. 277; 2003, c. 22, s. 225(E), c. 26, s. 52; 2012, c. 31, s. 499",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 42.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-42.1.html"
+  },
+  {
+    "id": "P-36-s43",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "43",
+    "marginal_note": "Payments out of Superannuation Account",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Payments out of the Account",
+    "text": "43\n(1) All amounts required for the payment of benefits for which this Part and Part III make provision shall be paid out of the Superannuation Account if the benefits are payable in respect of pensionable service to the credit of a contributor before April 1, 2000.\n(2) [Transfer of amounts] The amounts deposited in the Public Service Superannuation Investment Fund under subsection 44.1(2) shall be transferred to the Public Sector Pension Investment Board within the meaning of the Public Sector Pension Investment Board Act to be dealt with in accordance with that Act.\n(3) [Payment of benefits] If there are insufficient amounts in the Superannuation Account to pay all the benefits referred to in subsection (1), the amounts required for the payment of those benefits shall be charged to the Public Service Superannuation Investment Fund and paid out of the assets of the Public Sector Pension Investment Board.",
+    "history": "R.S., 1985, c. P-36, s. 43; 1999, c. 34, s. 93",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-43.html"
+  },
+  {
+    "id": "P-36-s44",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "44",
+    "marginal_note": "Amounts to be credited in each year",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Amounts",
+    "text": "44\n(1) There shall be credited to the Superannuation Account in each fiscal year\n(a) [Repealed, 1999, c. 34, s. 95]\n(b) in respect of every month, such amount in relation to the total amount paid into the Account during the preceding month by way of contributions in respect of past service as is determined by the Minister; and\n(c) an amount representing interest on the balance from time to time to the credit of the Account, calculated in such manner and at such rates and credited at such times as the regulations provide, but the rate for any quarter in a fiscal year shall be at least equal to the rate that would be determined for that quarter using the method set out in section 46 of the Public Service Superannuation Regulations, as that section read on March 31, 1991.\n(2) to (5) [Repealed, 1999, c. 34, s. 95]\n(6) [Amounts to be credited on basis of actuarial valuation report] Following the laying before Parliament of any actuarial valuation report pursuant to section 45 that relates to the state of the Superannuation Account and the Public Service Superannuation Investment Fund, there shall be credited to the Account, at the time and in the manner set out in subsection (7), the amount that in the opinion of the Minister will, at the end of the fifteenth fiscal year following the tabling of that report or at the end of the shorter period that the Minister may determine, together with the amount that the Minister estimates will be to the credit of the Account and the Public Service Superannuation Investment Fund at that time, meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that is to the credit of contributors before April 1, 2000.\n(7) [Equal annual instalments] Subject to subsection (8), the amount required to be credited to the Superannuation Account under subsection (6) shall be divided into equal annual instalments and the instalments shall be credited to the Account over a period of fifteen years, or such shorter period as the Minister may determine, with the first such instalment to be credited in the fiscal year in which the actuarial valuation report is laid before Parliament.\n(8) [Adjustments] When a subsequent actuarial valuation report is laid before Parliament before the end of the period applicable under subsection (7), the instalments remaining to be credited in that period may be adjusted to reflect the amount that is estimated by the Minister, at the time that subsequent report is laid before Parliament, to be the amount that will, together with the amount that the Minister estimates will be to the credit of the Superannuation Account and the Public Service Superannuation Investment Fund at the end of that period, meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that is to the credit of contributors before April 1, 2000.\n(9) [Amounts to be debited on basis of actuarial valuation report] Following the laying before Parliament of any actuarial valuation report pursuant to section 45 that relates to the state of the Superannuation Account and the Public Service Superannuation Investment Fund, there may be debited from the Account, at the time and in the manner set out in subsection (11), an amount that in the opinion of the Minister exceeds the amount that the Minister estimates, based on the report, will be required to be to the credit of the Account and the Public Service Superannuation Investment Fund at the end of the fifteenth fiscal year following the tabling of that report or at the end of a shorter period that the Minister may determine, in order to meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that is to the credit of contributors before April 1, 2000.\n(10) [If total exceeds maximum] If the total of the amounts in the Account and in the Fund referred to in subsection (9) exceeds, following the laying of the report referred to in that subsection, the maximum amount referred to in subsection (13), there shall be debited from the Account, at the time and in the manner set out in subsection (11), the amount of the excess.\n(11) [Annual instalments] Subject to subsection (12), the amount that may be debited under subsection (9) and the amount that must be debited under subsection (10) shall be debited in annual instalments over a period of fifteen years, or a shorter period that the Minister may determine, with the first such instalment to be debited in the fiscal year in which the actuarial valuation report is laid before Parliament.\n(12) [Adjustments] When a subsequent actuarial valuation report is laid before Parliament before the end of the period applicable under subsection (11), the instalments remaining to be debited in that period may be adjusted to reflect the amount that is estimated by the Minister, at the time that subsequent report is laid before Parliament, to be the amount that will, together with the amount that the Minister estimates will be to the credit of the Superannuation Account and the Public Service Superannuation Investment Fund at the end of that period, meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that is to the credit of contributors before April 1, 2000.\n(13) [Maximum amount to credit of Account and Fund] At the end of the period, the total of the amounts that are to the credit of the Superannuation Account and the Public Service Superannuation Investment Fund must not exceed one hundred and ten percent of the amount that the Minister estimates is required to meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that is to the credit of contributors before April 1, 2000.\n(14) [Costs] The costs of the administration of this Act, as determined by the Treasury Board, with respect to benefits payable under this Act in respect of pensionable service that is to the credit of contributors before April 1, 2000, shall be paid out of the Superannuation Account.",
+    "history": "R.S., 1985, c. P-36, s. 44; 1992, c. 46, s. 23; 1999, c. 34, s. 95",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-44.html"
+  },
+  {
+    "id": "P-36-s44.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "44.1",
+    "marginal_note": "Establishment of Public Service Superannuation Investment Fund",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Public Service Superannuation Investment Fund",
+    "text": "44.1\n(1) The Public Service Superannuation Investment Fund is established.\n(2) [Amounts to be deposited into the Public Service Superannuation Investment Fund] The following amounts shall be deposited into the Public Service Superannuation Investment Fund:\n(a) the amounts in the Superannuation Account transferred on or after April 1, 2000 that the Minister of Finance determines, in the manner and at the times that that minister determines; and\n(b) the income from the investment of the amounts referred to in paragraph (a) plus profits less losses on the sale of the investments.\n(3) [Costs] If there are insufficient amounts in the Superannuation Account to pay the costs of the administration of this Act with respect to benefits payable under this Act in respect of pensionable service that is to the credit of contributors before April 1, 2000, those costs shall be paid out of the Public Service Superannuation Investment Fund.\n(4) [Transfer of amounts] The Minister of Finance may, after consultation with the Public Sector Pension Investment Board within the meaning of the Public Sector Pension Investment Board Act, transfer to the Superannuation Account amounts in the Public Service Superannuation Investment Fund that he or she determines, in the manner and at the times that that minister determines.",
+    "history": "1999, c. 34, s. 96",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 44.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-44.1.html"
+  },
+  {
+    "id": "P-36-s44.2",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "44.2",
+    "marginal_note": "Establishment of Public Service Pension Fund",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Public Service Pension Fund",
+    "text": "44.2\n(1) The Public Service Pension Fund is established.\n(2) [Amounts to be deposited into the Public Service Pension Fund] The following amounts shall be deposited into the Public Service Pension Fund:\n(a) the amounts determined by the Minister under subsection (3);\n(b) all other amounts required by this Act to be paid into the Fund; and\n(c) the income from the investment of the amounts referred to in paragraphs (a) and (b) plus profits less losses on the sale of the investments.\n(3) [Amounts to be determined by the Minister] There shall be deposited into the Public Service Pension Fund, in each fiscal year, in respect of every month, no later than thirty days after the end of the month in respect of which the deposit is made\n(a) an amount that is determined by the Minister, based on actuarial advice, to be required to provide for the cost of the benefits that have accrued in respect of that month in relation to current service and that will become payable out of the Public Service Pension Fund; and\n(b) an amount that is determined by the Minister in relation to the total amount paid into the Public Service Pension Fund during the preceding month by way of contributions in respect of past service.\n(4) [Determination of the amounts] In determining amounts for the purposes of paragraph (3)(a), the Minister may take into account any surplus in the Public Service Pension Fund as shown in the most recent actuarial valuation report referred to in section 45 on the state of the Fund.\n(5) [Transfer of amounts] The amounts deposited in the Public Service Pension Fund shall be transferred to the Public Sector Pension Investment Board within the meaning of the Public Sector Pension Investment Board Act to be dealt with in accordance with that Act.\n(6) [Payment of benefits] All amounts required for the payment of benefits for which this Part and Part III make provision shall be charged to the Public Service Pension Fund and paid out of the assets of the Public Sector Pension Investment Board if the benefits are payable in respect of pensionable service that comes to the credit of a contributor on or after April 1, 2000.",
+    "history": "1999, c. 34, s. 96",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 44.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-44.2.html"
+  },
+  {
+    "id": "P-36-s44.3",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "44.3",
+    "marginal_note": "Amounts to be paid on basis of actuarial valuation report",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Public Service Pension Fund",
+    "text": "44.3\n(1) Following the laying before Parliament of any actuarial valuation report pursuant to section 45 that relates to the state of the Public Service Pension Fund, there shall be paid into that Fund, at the time and in the manner set out in subsection (2), the amount that in the opinion of the Minister will, at the end of the fifteenth fiscal year following the tabling of that report or at the end of a shorter period that the Minister may determine, together with the amount that the Minister estimates will be to the credit of the Public Service Pension Fund at that time, meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that comes to the credit of contributors on or after April 1, 2000.\n(2) [Equal annual instalments] Subject to subsection (3), the amount required to be paid into the Public Service Pension Fund under subsection (1) shall be divided into equal annual instalments and the instalments shall be paid to the Public Service Pension Fund over a period of fifteen years, or a shorter period that the Minister may determine, with the first such instalment to be paid in the fiscal year in which the actuarial valuation report is laid before Parliament.\n(3) [Adjustments] When a subsequent actuarial valuation report is laid before Parliament before the end of the period applicable under subsection (2), the instalments remaining to be paid in that period may be adjusted to reflect the amount that is estimated by the Minister, at the time that subsequent report is laid before Parliament, to be the amount that will, together with the amount that the Minister estimates will be to the credit of the Public Service Pension Fund at the end of that period, meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that comes to the credit of contributors on or after April 1, 2000.",
+    "history": "1999, c. 34, s. 96",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 44.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-44.3.html"
+  },
+  {
+    "id": "P-36-s44.4",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "44.4",
+    "marginal_note": "No more deposits if non-permitted surplus",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Public Service Pension Fund",
+    "text": "44.4\n(1) If, following the laying before Parliament of an actuarial valuation report pursuant to section 45 that relates to the state of the Public Service Pension Fund there is, in the Minister’s opinion, a non-permitted surplus in that Fund, no further amounts shall be deposited into the Fund under paragraph 44.2(3)(a) until the time that there is, in the Minister’s opinion, no longer a non-permitted surplus in the Fund.\n(2) [When non-permitted surplus] If, following the laying before Parliament of an actuarial valuation report pursuant to section 45 that relates to the state of the Public Service Pension Fund, there is, in the Minister’s opinion, a non-permitted surplus in that Fund,\n(a) the contributions payable under section 5 may be reduced in the manner, at the times and for the period that the Treasury Board determines, on the Minister’s recommendation; or\n(b) there may be paid out of the Public Service Pension Fund, and into the Consolidated Revenue Fund, the amount, at the time and in the manner, that the Treasury Board determines on the recommendation of the Minister.\n(3) [Minister’s recommendation] The Minister shall only make the recommendation referred to in paragraph (2)(b) after estimating, based on the report, that the amount that will be to the credit of the Public Service Pension Fund at the end of the fifteenth fiscal year following the tabling of that report or at the end of a shorter period that the Minister may determine, will not be less than the total of\n(a) the amount that will be required in order to meet the cost of the benefits payable under this Part and Part III in respect of pensionable service that comes to the credit of contributors on or after April 1, 2000, and\n(b) the amount of any surplus in the Public Service Pension Fund that does not constitute a non-permitted surplus.\n(4) [When surplus is not non-permitted surplus] If, following the laying before Parliament of an actuarial valuation report pursuant to section 45 that relates to the state of the Public Service Pension Fund, there is, in the Minister’s opinion, a surplus that is not a non-permitted surplus in that Fund, the contributions payable under section 5 or paragraph 44.2(3)(a) may be reduced in the manner, at the times and for the period that the Treasury Board determines, on the Minister’s recommendation.\n(5) [Non-permitted surplus] For the purposes of this section, a non-permitted surplus exists when the amount by which assets exceed liabilities in the Public Service Pension Fund, as determined by the actuarial valuation report referred to in section 45 or one requested by the Minister, is greater than 25 percent of the amount of liabilities in respect of contributors, as determined in that report.\n(6) [When reduction in contributions] For greater certainty, a reduction in contributions under paragraph (2)(a) or subsection (4) is not to be considered as changing the contribution rate that applied before the reduction in contributions.",
+    "history": "1999, c. 34, s. 96; 2019, c. 29, s. 158",
+    "last_amended": "2019-06-21",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 44.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-44.4.html"
+  },
+  {
+    "id": "P-36-s44.5",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "44.5",
+    "marginal_note": "Costs",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Public Service Pension Fund",
+    "text": "44.5 The costs of the administration of this Act, as determined by the Treasury Board, with respect to benefits payable under this Act in respect of pensionable service that comes to the credit of contributors on or after April 1, 2000 shall be paid out of the Public Service Pension Fund.",
+    "history": "1999, c. 34, s. 96",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 44.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-44.5.html"
+  },
+  {
+    "id": "P-36-s45",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "45",
+    "marginal_note": "Public Pensions Reporting Act",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Actuarial Report",
+    "text": "45 In accordance with the Public Pensions Reporting Act, a cost certificate, an actuarial valuation report and an assets report on the state of each of the Superannuation Account, the Public Service Superannuation Investment Fund and the Public Service Pension Fund shall be prepared, filed with the Minister designated under that Act and laid before Parliament.",
+    "history": "R.S., 1985, c. P-36, s. 45; R.S., 1985, c. 13 (2nd Supp.), s. 12; 1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-45.html"
+  },
+  {
+    "id": "P-36-s46",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46",
+    "marginal_note": "Annual report",
+    "part": "PART I - Superannuation",
+    "division": "",
+    "heading": "Annual Report",
+    "text": "46 The Minister shall cause to be laid before each House of Parliament each year a report on the administration of this Part and Part III during the preceding fiscal year, including a statement showing the amounts paid into and out of the Superannuation Account, the Public Service Superannuation Investment Fund and the Public Service Pension Fund during that year, by appropriate classifications, the number of contributors and the number of persons receiving benefits under this Part and Part III, together with the additional information that the Governor in Council may by regulation require.",
+    "history": "R.S., 1985, c. P-36, s. 46; 1992, c. 46, s. 24; 1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.html"
+  },
+  {
+    "id": "P-36-s46.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46.1",
+    "marginal_note": "Definitions",
+    "part": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "division": "",
+    "heading": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "text": "46.1 The definitions in this section apply in this Part.\nCorporation means the Canada Post Corporation within the meaning of the Canada Post Corporation Act. (Société)\nmember means a person to whom the plans referred to in section 46.3 or 46.4 apply. (membre)",
+    "history": "1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.1.html"
+  },
+  {
+    "id": "P-36-s46.2",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46.2",
+    "marginal_note": "Deemed deletion",
+    "part": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "division": "",
+    "heading": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "text": "46.2 The repeal of subsection 13(2) of the Canada Post Corporation Act by section 227 of the Public Sector Pension Investment Board Act is deemed to constitute a deletion from Schedule I of the Corporation, within the meaning of subsection 42(4), on the day on which that section comes into force.",
+    "history": "1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.2.html"
+  },
+  {
+    "id": "P-36-s46.3",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46.3",
+    "marginal_note": "Establishment of pension plans",
+    "part": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "division": "",
+    "heading": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "text": "46.3\n(1) Subject to subsections (2) and (3), the Corporation shall\n(a) establish no fewer than one pension plan for the Chairman, President, officers and employees of the Corporation, or classes of those persons, no later than October 1, 2000, and be the administrator of those plans; and\n(b) establish no fewer than one supplementary pension plan in the nature of a retirement compensation arrangement within the meaning of the Special Retirement Arrangements Act for those persons or classes no later than October 1, 2000, and be the administrator of those plans.\n(2) [Approval of plans] A plan that has been established under subsection (1) may only take effect after it has been approved by the Treasury Board.\n(3) [Criteria] The Treasury Board shall approve a plan when it is satisfied that\n(a) each plan referred to in paragraph (1)(a) meets the requirements for registration under the Income Tax Act and the Pension Benefits Standards Act, 1985;\n(b) when the plans referred to in paragraphs (1)(a) and (b) are established\n(i) each member and survivor will be provided with pension benefits and lump-sum benefits — including supplementary benefits within the meaning of Part III — at least equal to those provided for him or her under this Act and the Retirement Compensation Arrangements Regulations, No. 1, made under the authority of the Special Retirement Arrangements Act, as those Acts and regulations read on the day before the effective date of the plans, and\n(ii) each member will be required to contribute, by reservation from salary or otherwise,\n(A) for the period beginning on the effective date of the plans and ending on December 31, 2003, at a rate equal to the rates specified in this Act on the day before that effective date, and\n(B) for the period beginning on January 1, 2004, at the rate that the Board of Directors of the Corporation may fix from time to time, that Board being subject to the same restrictions in fixing the rate as is the Treasury Board under subsection 5(1.4), as it read on January 1, 2000;\n(c) each plan referred to in paragraph (1)(a) provides that\n(i) members who are employed by the Corporation on the effective date of the plans may elect to count, as pensionable service, service with the Corporation and the Post Office Department before that date that was not to their credit as pensionable service under this Act on the day before that date, and\n(ii) members who become employed by the Corporation after the effective date of the plans may elect to count, as pensionable service, service with the Corporation or the Post Office Department;\n(d) each plan referred to in paragraph (1)(a) includes a provision whereby pension transfer agreements within the meaning of this Act could be entered into between the Corporation and the President of the Treasury Board under subsection 40.2(2);\n(e) when the plans referred to in paragraphs (1)(a) and (b) are established and at any time after that, each member and each survivor shall be placed in a situation at least as favourable as the one in which he or she would have been if the repeal referred to in section 46.2 had not occurred, with respect to the pension benefits and lump-sum benefits\n(i) to which he or she is or may become entitled under this Act and the regulations referred to in subparagraph (b)(i) as they read on the day before the effective date of the plans, and\n(ii) in respect of periods of pensionable service within the meaning of this Act that were to the credit of the member before that date;\n(f) when the plans referred to in paragraphs (1)(a) and (b) are established or at any time after that, the plans provide that the Corporation may decide to use any surplus amounts that are in the plans after a transfer under subsection (6) for benefit improvements or for reductions in the contributions made by the members or the Corporation; and\n(g) when the plans referred to in paragraphs (1)(a) and (b) are established, the Corporation has informed all the employees and representatives of employees of the changes that the plans would make to their pension arrangements and given them the opportunity to make their views and interests known with respect to the changes.\n(4) [No benefits except under the plans] On and after the effective date of the plans referred to in paragraphs (1)(a) or (b), no member or member’s survivor is entitled to any benefit under this Act or the regulations referred to in subparagraph (3)(b)(i), except benefits under the plans.\n(5) [No liability for matters arising before effective date] The Corporation is not liable with respect to any matter attributable to a period that ended before the effective date of the plans, other than in respect of obligations set out in this Act.\n(6) [Transfer of accrued benefits] Notwithstanding any other provision of this Act, the value of benefits that have accrued to the members who are contributors under this Act on the day before the effective date of the plans, calculated in accordance with this Act and the regulations referred to in subparagraph (3)(b)(i), shall be transferred to the plans in accordance with any regulations made under paragraph 42.1(1)(v.7).\n(7) [Pension plans not to affect accrued benefits] The provisions of the pension plans referred to in this section respecting the benefits that had accrued to a member under this Act before the effective date of the plans shall not be the subject of collective bargaining under Part I of the Canada Labour Code and shall not be altered in a way that would reduce those benefits.\n(8) [Period beginning on January 1, 2013] Each plan referred to in paragraph (1)(a) that was approved under subsection (3) is deemed to have included a provision indicating that, despite clause (3)(b)(ii)(B), each member will be required to contribute, by reservation from salary or otherwise, for the period beginning on January 1, 2013, at the rate that the Board of Directors of the Corporation may fix from time to time, which rate must not result in a total amount of contributions that would exceed 50% of the current service cost for the portion of the period in respect of the benefits payable under the plan.",
+    "history": "1999, c. 34, s. 97; 2012, c. 31, s. 500",
+    "last_amended": "2013-01-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.3.html"
+  },
+  {
+    "id": "P-36-s46.4",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46.4",
+    "marginal_note": "Establishment of group life insurance plan",
+    "part": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "division": "",
+    "heading": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "text": "46.4\n(1) The Corporation shall, no later than the date referred to in subsection 46.3(1), establish no fewer than one group life insurance plan for persons referred to in that subsection.\n(2) [Benefits, etc., equal to public service regime] The plans must provide for benefits for the members and their beneficiaries at least equal to those provided under Part II, as it read on the day before the effective date of the plans, at a contribution rate no greater than the contribution rate under that Part as it read on that day.\n(3) [Benefits to former employees] A person has the same rights as a member under subsection (2) if\n(a) he or she ceases to be employed by the Corporation after the effective date of the plans; and\n(b) at the time he or she ceases to be so employed, he or she has an entitlement to an immediate pension benefit, other than a lump-sum benefit, under a plan referred to in subsection 46.3(1).",
+    "history": "1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.4.html"
+  },
+  {
+    "id": "P-36-s46.5",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46.5",
+    "marginal_note": "No alteration of plans before October 1, 2001",
+    "part": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "division": "",
+    "heading": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "text": "46.5\n(1) The terms of the plans referred to in sections 46.3 and 46.4 shall not be the subject of collective bargaining — and shall not be modified with respect to employees not represented by a bargaining agent within the meaning of Part I of the Canada Labour Code — for any period that ends before October 1, 2001.\n(2) [Alteration of plans] The provisions of the plans referred to in subsection (1), other than those referred to in subsection 46.3(7), may be the subject of collective bargaining if notice to bargain collectively is given within the meaning of section 49 of that Act on or after October 1, 2001.",
+    "history": "1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.5.html"
+  },
+  {
+    "id": "P-36-s46.6",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "46.6",
+    "marginal_note": "No longer a participant under Part II",
+    "part": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "division": "",
+    "heading": "PART I.1 - Provisions That Apply to Canada Post Corporation",
+    "text": "46.6 Notwithstanding section 51, a person ceases to be a participant for the purposes of Part II on the day on which section 227 of the Public Sector Pension Investment Board Act comes into force.",
+    "history": "1999, c. 34, s. 97",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 46.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-46.6.html"
+  },
+  {
+    "id": "P-36-s47",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "47",
+    "marginal_note": "Definitions",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "47\n(1) In this Part,\nbasic benefit, with respect to a participant, means an amount equal to twice the salary of the participant, if that amount is a multiple of one thousand dollars, or an amount equal to the nearest multiple of one thousand dollars above twice the salary of the participant, if the first-mentioned amount is not a multiple of one thousand dollars, subject to a reduction of ten per cent, to be made as of the time that the regulations prescribe, for every year of age in excess of sixty-five attained by the participant, except that\n(a) in the case of a participant who is employed in the public service, the basic benefit shall not be less than\n(i) an amount equal to one third of the participant’s salary, if that one-third is a multiple of one thousand dollars, or an amount equal to the nearest multiple of one thousand dollars above one third of the participant’s salary, if that one-third is not a multiple of one thousand dollars, or\n(ii) ten thousand dollars,\nwhichever is the greater,\n(b) subject to paragraphs (c) and (d), in the case of an elective participant who, on ceasing to be employed in the public service, on ceasing to be a member of the regular force or on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1, was entitled to an immediate annuity, or an immediate annual allowance, the basic benefit shall not be less than ten thousand dollars,\n(c) in the case of an elective participant who makes an election under subsection 52(2), the basic benefit shall be five hundred dollars,\n(d) in the case of an elective participant who makes an election under subsection 52(2.1), the basic benefit shall be five thousand dollars, and\n(e) in the case of an elective participant who makes an election under subsection 52(2.2), the basic benefit shall be subject to a reduction of ten per cent, to be made as of the time that the regulations prescribe, for every year of age in excess of sixty attained by the participant; (prestation de base)\nbenefit means the amount payable in respect of a participant under section 54; (prestation)\nCrown corporation means a Crown corporation as defined in section 83 of the Financial Administration Act, except any such corporation specified in Part I of Schedule I to this Act; (société d’État)\nelective, as applied to a participant, means that the participant comes within paragraph (c) or (d) of the definition “participant” in this section; (volontaire)\nimmediate annual allowance means an annual allowance payable within thirty days after the day on which a participant ceases to be employed in the public service after March 31, 1995, or ceases to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1; (allocation annuelle immédiate)\nparticipant means\n(a) a person who is required by section 5 to contribute to the Superannuation Account or the Public Service Pension Fund,\n(b) an employee of a Crown corporation who is required to contribute to the Superannuation Account or the Public Service Pension Fund in respect of current service,\n(b.1) a person who is required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1,\n(c) a person not coming within paragraphs (a) to (b.1) who has made an election under section 51 and continues to contribute under this Part,\n(d) a person not coming within paragraph (a), (b), (b.1) or (c) who has made an election under section 51 and to whom the basic benefit of ten thousand dollars referred to in paragraph (b) of the definition “basic benefit” in this subsection, or to whom the basic benefit of five hundred dollars referred to in paragraph (c) of that definition — or to whom the basic benefit of five thousand dollars referred to in paragraph (d) of that definition — applies without contribution under this Part by the participant for it,\n(e) a person to whom subsection 5.1(2) applies, and\n(f) a person who has made an election under subsection 5.3(1),\nbut does not include an employee of a Crown corporation or public board excluded from the operation of this Part by the regulations; (participant)\npublic board means a board, commission or corporation specified in Schedule I; (office public)\nregular force participant means a person who is a participant under Part II of the Canadian Forces Superannuation Act; (participant de la force régulière)\nsalary means\n(a) in the case of a participant employed in the public service, the salary as defined for purposes of Part I, expressed in terms of an annual rate, except that where a retroactive increase is authorized in the salary of that participant, the increase shall be deemed to have commenced to have been received by him on such day as the regulations prescribe,\n(b) in the case of an elective participant, his salary in the public service at the time he ceased to be employed in the public service, expressed in terms of an annual rate, and\n(c) in the case of a participant who is required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1, the salary referred to in subsections 8(3) or 9(1) of those Regulations. (traitement)\n(2) [Other words and expressions] In this Part, words and expressions other than those mentioned in subsection (1) have the same meaning as in Part I.",
+    "history": "R.S., 1985, c. P-36, s. 47; 1992, c. 46, s. 25; 1996, c. 16, s. 51; 1999, c. 34, s. 98; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-47.html"
+  },
+  {
+    "id": "P-36-s47.1",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "47.1",
+    "marginal_note": "Application",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "47.1\n(1) A person who, immediately before the date on which this subsection comes into force, was contributing under Division II of Part I of the Retirement Compensation Arrangements Regulations, No. 1 and had elected under that Division to continue to contribute is an elective participant for the purposes of this Part.\n(2) [Salary] For the purposes of this Part, the salary of a participant described in subsection (1) is the participant’s salary under Division I of Part I of those Regulations in effect at the end of the period during which he or she was required to contribute under that Division.\n(3) [Deemed election] An election by a participant under subsection 27(1) of those Regulations before the date on which this subsection comes into force is deemed to be an election under subsection 52(1).\n(4) [Deemed designation] A designation made by a participant under subsection 23(1) of those Regulations before the date on which this subsection comes into force is deemed to be a designation under section 26 of the Supplementary Death Benefit Regulations.",
+    "history": "1999, c. 34, s. 99",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 47.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-47.1.html"
+  },
+  {
+    "id": "P-36-s48",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "48",
+    "marginal_note": "Crown corporation employees",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "48 A participant who is employed by a Crown corporation shall for the purposes of this Part be deemed to be employed in the public service.",
+    "history": "R.S., 1985, c. P-36, s. 48; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-48.html"
+  },
+  {
+    "id": "P-36-s49",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "49",
+    "marginal_note": "Apportionment",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "49 If a benefit payable under Part I is apportioned between two survivors under subsection 25(2) or (10), the benefit payable to a person referred to in subsection 55(2) is apportioned in the same manner.",
+    "history": "R.S., 1985, c. P-36, s. 49; 1999, c. 34, s. 100",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-49.html"
+  },
+  {
+    "id": "P-36-s50",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "50",
+    "marginal_note": "Service to be counted",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "50 For the purposes of sections 51 and 53,\n(a) in calculating the period during which a person has been employed in the public service, any service of that person as a member of the regular force, or the period during which the person was required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1, shall be deemed to be employment in the public service; and\n(b) in calculating the period during which a person has been a participant under this Part, any period during which that person was a regular force participant under this Part prior to August 1, 1966 or under Part II of the Canadian Forces Superannuation Act, or was contributing under Division II of Part I of the Retirement Compensation Arrangements Regulations, No. 1, shall be included.",
+    "history": "R.S., 1985, c. P-36, s. 50; 1999, c. 34, s. 100; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-50.html"
+  },
+  {
+    "id": "P-36-s51",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "51",
+    "marginal_note": "Election to continue as participant",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Elections",
+    "text": "51\n(1) A participant who is employed in the public service and has been so employed substantially without interruption for two years or more or has been a participant under this Part without interruption for two years or more may, within one year before the time of ceasing to be employed in the public service, elect to continue to be a participant under this Part after that time.\n(2) [Election to continue as participant] A person who ceases to be employed in the public service and at the time of ceasing to be so employed is a participant who has been employed in the public service substantially without interruption for two years or more or has been a participant under this Part without interruption for two years or more,\n(a) shall be deemed, for the purposes of this Part except section 53, to be a participant under this Part for a period of thirty days after that time; and\n(b) may, within that period of thirty days, elect to continue to be a participant under this Part after the expiry of that period, and shall, if on ceasing to be so employed, or on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1, he or she is entitled to an immediate annuity or an immediate annual allowance — or to an immediate benefit or an immediate allowance under Part I of those regulations — be deemed so to have elected within that period to continue to be a participant under this Part after the expiry of that period.\n(3) [Idem] An election under subsection (1) or (2) shall be deemed not to take effect until the expiration of the period of thirty days mentioned in paragraph (2)(a).\n(4) [When regular force participant deemed participant] Despite anything in this Part, a participant who becomes a regular force participant ceases to be a participant under this Part, but if on ceasing to be a regular force participant they are not entitled to an immediate annuity or an immediate annual allowance under the Canadian Forces Superannuation Act and are entitled to an immediate annuity or an immediate annual allowance under Part I, they are deemed to have elected under subsection (1) to continue to be a participant under this Part.",
+    "history": "R.S., 1985, c. P-36, s. 51; 1996, c. 18, s. 36; 1999, c. 34, s. 101; 2003, c. 22, s. 225(E), c. 26, s. 53",
+    "last_amended": "2007-03-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-51.html"
+  },
+  {
+    "id": "P-36-s52",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "52",
+    "marginal_note": "Elections to reduce benefits",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Elections",
+    "text": "52\n(1) If the basic benefit of an elective participant who, on ceasing to be employed in the public service, or on ceasing to be required to contribute to the Retirement Compensation Arrangements Account by section 8 or 9 of the Retirement Compensation Arrangements Regulations, No. 1, was entitled to an immediate annuity or an immediate annual allowance — or to an immediate benefit or an immediate allowance under Part I of those regulations — exceeds ten thousand dollars, the amount of the basic benefit shall, if the participant so elects, be reduced to ten thousand dollars.\n(2) [Transitional] An elective participant who has made an election under section 52 of this Act as it read from time to time before October 5, 1992 is, beginning on that day, deemed to have elected to reduce the basic benefit of the participant to five thousand dollars unless, within one year after that day, the participant elects not to be deemed to have so elected.\n(2.1) [Transitional] An elective participant who has made an election under section 52 of this Act as it read from time to time before the day on which this subsection comes into force is, beginning on that day, deemed to have elected to reduce his or her basic benefit to ten thousand dollars unless, within one year after that day, the participant elects not to be deemed to have so elected.\n(2.2) [Transitional] An elective participant who has attained the age of sixty years on April 1, 1999 may elect, within one year after the day on which this subsection comes into force, to have his or her basic benefit determined in accordance with paragraph (e) of the definition “basic benefit” in subsection 47(1).\n(3) [Election irrevocable] An election made under this section is irrevocable.",
+    "history": "R.S., 1985, c. P-36, s. 52; 1992, c. 46, s. 26; 1999, c. 34, s. 102; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-52.html"
+  },
+  {
+    "id": "P-36-s53",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "53",
+    "marginal_note": "Amount of contributions",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Contributions",
+    "text": "53 Every participant shall contribute to the Consolidated Revenue Fund at the rate of fifteen cents per month for every thousand dollars in the amount of the participant’s basic benefit (reduced, if the participant has attained the age of sixty-five years and is employed in the public service, having been so employed substantially without interruption for two years or more or having been a participant under this Part without interruption for two years or more, by one dollar and fifty cents per month, commencing as of the time that the regulations prescribe, being the contribution otherwise payable under this Part for the basic benefit in the amount of ten thousand dollars referred to in the definition “basic benefit” in subsection 47(1)) or, in the case of elective participants and participants who are absent from duty, any contribution that the regulations prescribe.",
+    "history": "R.S., 1985, c. P-36, s. 53; 1992, c. 46, s. 26; 1996, c. 18, s. 37; 1999, c. 34, s. 103; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-53.html"
+  },
+  {
+    "id": "P-36-s54",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "54",
+    "marginal_note": "Payment of benefit",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Benefits",
+    "text": "54\n(1) On the death of a participant, there shall be paid to the persons and in the manner specified in this Part the amount of the basic benefit of the participant with respect to which the last contribution payable under this Part by the participant was calculated.\n(2) [Last contribution for certain cases] Where, in the case of a participant who at the time of death was employed in the public service, salary is not paid for the full month in which he died, the last contribution shall be for that full month and shall be deemed to have become payable immediately before death.\n(3) [Benefits to certain participants continued] Notwithstanding subsection (1), in calculating the benefit payable under subsection (1) on the death of a person who was an elective public service participant immediately before August 1, 1966 and who continued to be an elective participant until the time of his death, “basic benefit” means the basic benefit referred to in the definition “basic benefit” in subsection 47(1) as it read immediately prior to August 1, 1966.",
+    "history": "R.S., 1985, c. P-36, s. 54; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-54.html"
+  },
+  {
+    "id": "P-36-s55",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "55",
+    "marginal_note": "To whom benefits paid",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Benefits",
+    "text": "55\n(1) Subject to section 58, benefits shall be paid as follows:\n(a) where a deceased participant has, pursuant to any regulations made under subsection 61(1), named his estate as his beneficiary or named another beneficiary who may be named under those regulations and the beneficiary survives the participant, to the beneficiary; and\n(b) in any other case, to the estate of the participant or, if less than one thousand dollars, as the Minister may direct.\n(2) [Transitional] Notwithstanding subsection (1), where, immediately prior to December 20, 1975, any benefit would, on the death of a participant, have become payable to his widow, the benefit shall remain payable, on his death, to his widow, unless\n(a) she does not survive him;\n(b) he names his estate as his beneficiary under any regulations made under paragraphs 61(1)(f) and (g); or\n(c) he names another beneficiary under any regulations made under paragraphs 61(1)(f) and (g).\n(2.1) [Exception] If it is established to the satisfaction of the Minister when the participant dies that the beneficiary or widow cannot be found, the benefit shall be paid to the estate or succession of the participant or, if less than one thousand dollars, shall be paid as the Minister may direct.\n(3) [How benefits paid] Subject to any regulations made under paragraph 61(1)(h), a benefit shall be paid in a lump sum.",
+    "history": "R.S., 1985, c. P-36, s. 55; 1999, c. 34, s. 104",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-55.html"
+  },
+  {
+    "id": "P-36-s56",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "56",
+    "marginal_note": "Account in Consolidated Revenue Fund",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "Public Service Death Benefit Account",
+    "text": "56\n(1) There shall be an account in the accounts of Canada to be known as the Public Service Death Benefit Account to which shall be credited the following:\n(a) the amount of all contributions paid under section 53 by participants;\n(b) the payments made by a Crown corporation or public board as required by the regulations;\n(c) an amount equal to the amount estimated by the Minister to be sufficient to cover the cost of the benefits that will become chargeable against the Account but not less than the aggregate of\n(i) one twelfth of the benefit paid in respect of each participant who, at the time of death, was employed in the public service, for which benefit contributions under this Part were payable by the participant at that time,\n(ii) one twelfth of the benefit paid in respect of each elective participant who, on ceasing to be employed in the public service, was entitled under Part I to an immediate annuity or an annual allowance payable immediately, for which benefit contributions under this Part were payable by the participant at the time of death, and\n(iii) the amount of the single premium determined under Schedule II in respect of each participant in the case of whom the basic benefit in the amount of ten thousand dollars referred to in paragraph (b) of the definition basic benefit in subsection 47(1), or the basic benefit in the amount of five hundred dollars referred to in paragraph (c) of that definition — or the basic benefit in the amount of five thousand dollars referred to in paragraph (d) of that definition — applies without contribution under this Part by the participant for it; and\n(d) an amount representing interest on the balance from time to time to the credit of the Account, calculated in such manner and at such rates and credited at such times as the regulations provide.\n(e) and (f) [Repealed, 1992, c. 46, s. 27]\n(2) [How benefits charged] Benefits shall be paid out of the Consolidated Revenue Fund and charged against the Public Service Death Benefit Account.",
+    "history": "R.S., 1985, c. P-36, s. 56; 1992, c. 46, s. 27; 1999, c. 34, s. 105; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-56.html"
+  },
+  {
+    "id": "P-36-s57",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "57",
+    "marginal_note": "Elective participants",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "57\n(1) There shall be issued to elective participants a document in such form as the regulations prescribe as evidence that they are participants under this Part.\n(2) [Idem] An elective participant ceases to be a participant if any contribution payable by him under this Part is not paid within thirty days after the due date thereof.",
+    "history": "R.S., c. P-36, s. 46",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-57.html"
+  },
+  {
+    "id": "P-36-s58",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "58",
+    "marginal_note": "Benefits not assignable, etc.",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "58 Subject to Part II of the Garnishment, Attachment and Pension Diversion Act and to the Pension Benefits Division Act,\n(a) a benefit under this Part is not capable of being assigned, charged, anticipated or given as security and any transaction that purports to assign, charge, anticipate or give as security any such benefit is void; and\n(b) a benefit under this Part is exempt from attachment, seizure and execution, either at law or in equity.",
+    "history": "R.S., 1985, c. P-36, s. 58; 1992, c. 46, s. 28",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-58.html"
+  },
+  {
+    "id": "P-36-s59",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "59",
+    "marginal_note": "Valuation and assets reports",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "59\n(1) A valuation report and an assets report on the state of the Public Service Death Benefit Account shall be prepared, filed with the Minister and laid before Parliament in accordance with the Public Pensions Reporting Act and as if the supplementary death benefit plan established by this Part were a pension plan established under an Act referred to in subsection 3(1) of that Act.\n(2) [Review dates] For the purposes of subsection (1), the review date as of which an actuarial review of the Public Service Death Benefit Account must be conducted for the purposes of the first valuation report is December 31 in the year that is four years after the day on which this subsection comes into force and, thereafter, the review dates must not be more than three years apart.",
+    "history": "R.S., 1985, c. P-36, s. 59; 1992, c. 46, s. 28",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-59.html"
+  },
+  {
+    "id": "P-36-s60",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "60",
+    "marginal_note": "Annual report",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "60 The Minister shall lay before Parliament each year a report on the administration of this Part during the preceding fiscal year, including a statement showing the amounts that during such year were credited to or charged against the Public Service Death Benefit Account.",
+    "history": "R.S., c. P-36, s. 49",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-60.html"
+  },
+  {
+    "id": "P-36-s61",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "61",
+    "marginal_note": "Regulations",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "61\n(1) The Governor in Council may make regulations for carrying the purposes and provisions of this Part into effect and, without restricting the generality of the foregoing, may make regulations\n(a) prescribing the times as of which the reductions referred to in the definition “basic benefit” in subsection 47(1) shall be made;\n(b) excluding any Crown corporation or public board from the operation of this Part;\n(c) prescribing the manner and time of payment of contributions;\n(d) prescribing the contributions to be made by elective participants and participants who are absent from duty and prescribing the conditions on which participants who are absent from duty may continue to be participants;\n(e) respecting the manner and time of making elections under this Part;\n(f) prescribing the manner and time of naming, changing or revoking beneficiaries under this Part;\n(g) authorizing a contributor or a participant to name his estate as his beneficiary and prescribing classes of persons and organizations from which beneficiaries may be named for the purposes of this Part;\n(h) authorizing payment, with the approval of the Minister, out of any benefit payable to the spouse, beneficiary or estate or succession of a deceased participant, of reasonable expenses incurred for the maintenance, medical care or burial of the participant;\n(i) respecting the rates at which interest is to be credited to the Public Service Death Benefit Account under paragraph 56(1)(d), the manner in which it shall be calculated and the times at which it shall be credited to the Account;\n(j) prescribing, for the purposes of the definition “salary” in subsection 47(1), the day on which a retroactive increase in pay shall be deemed to have commenced to have been received by a participant;\n(k) prescribing the amount, time and manner of payments to be made by Crown corporations and public boards in respect of participants who are employed by those corporations or boards; and\n(l) prescribing forms for the purposes of this Part.\n(2) [Application of Part I] Section 32, except subsection (1) thereof, section 33 and paragraphs 42(1)(o), (u), (w), (z), (aa), (bb), (ee) and (ff) apply to this Part with such modifications as the circumstances require.",
+    "history": "R.S., 1985, c. P-36, s. 61; 1992, c. 46, s. 29; 1999, c. 34, s. 106(E)",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-61.html"
+  },
+  {
+    "id": "P-36-s62",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "62",
+    "marginal_note": "Ineligibility",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "62\n(1) Notwithstanding anything in this Part, the expression “participant” does not include\n(a) a person employed in the public service on July 1, 1954, or\n(b) a person who is a member of the regular force on July 1, 1954,\nif that person, on or before November 1, 1954, in such manner and form as the regulations prescribe, has elected not to come under this Part.\n(2) [Election irrevocable] An election made under this section is irrevocable.\n(3) [Application] Subsection (1) applies only to a person described therein who\n(a) on August 14, 1956 was employed in the public service or was a member of the regular force and has thereafter continued to be so employed or to be such a member substantially without interruption; or\n(b) on August 14, 1956 was not employed in the public service and was not a member of the regular force, but since the time when he last ceased to be so employed or to be such a member prior to August 14, 1956 he continued to be employed in the public service or to be a member of the regular force substantially without interruption.\n(4) [Election deemed valid] Where a person who\n(a) was employed in the public service on July 1, 1954, and\n(b) had not, before April 1, 1965, made any contributions under section 53\nmade an election under subsection (1) in purported compliance therewith that was invalid by reason only that the person was not, on July 1, 1954, a participant within the meaning of this Part, that election shall be deemed to have been made validly under and in accordance with subsection (1).",
+    "history": "R.S., 1985, c. P-36, s. 62; 2003, c. 22, s. 225(E)",
+    "last_amended": "2005-04-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-62.html"
+  },
+  {
+    "id": "P-36-s63",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "63",
+    "marginal_note": "Double payment avoided",
+    "part": "PART II - Supplementary Death Benefits",
+    "division": "",
+    "heading": "General",
+    "text": "63 Notwithstanding anything in this Part, no benefit is payable in respect of a deceased participant where ex gratia compensation in lieu of a benefit has been approved by the Governor in Council in respect of that deceased participant.",
+    "history": "1984, c. 33, s. 5",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-63.html"
+  },
+  {
+    "id": "P-36-s64",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "64",
+    "marginal_note": "Definitions",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "64 In this Part,\ncontributor[Repealed, 1999, c. 34, s. 107]\npension means any pension, annual allowance or annuity payable under Part I; (pension)\nrecipient means a person who is in receipt of a pension, but does not include a person who is in receipt of an immediate annuity or annual allowance under section 16 or 24.2 unless\n(a) that person has reached sixty years of age,\n(b) that person, if not having reached sixty years of age, is in receipt of that immediate annuity or annual allowance by reason of being disabled, or\n(c) that immediate annuity or annual allowance is based on a number of years of operational service, as defined in section 15 or 24.1, as the case may be, that is pensionable service and that pensionable service consists of not less than\n(i) twenty-six years of pensionable service, in the case of a person who has reached fifty-nine years of age but has not reached sixty years of age,\n(ii) twenty-seven years of pensionable service, in the case of a person who has reached fifty-eight years of age but has not reached fifty-nine years of age,\n(iii) twenty-eight years of pensionable service, in the case of a person who has reached fifty-seven years of age but has not reached fifty-eight years of age,\n(iv) twenty-nine years of pensionable service, in the case of a person who has reached fifty-six years of age but has not reached fifty-seven years of age, or\n(v) thirty years of pensionable service, in the case of a person who has reached fifty-five years of age but has not reached fifty-six years of age. (prestataire)",
+    "history": "R.S., 1985, c. P-36, s. 64; 1992, c. 46, s. 30; 1999, c. 34, s. 107",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-64.html"
+  },
+  {
+    "id": "P-36-s65",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "65",
+    "marginal_note": "",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "65 [Repealed, 1999, c. 34, s. 108]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-65.html"
+  },
+  {
+    "id": "P-36-s66",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "66",
+    "marginal_note": "Contributions for elective service",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "66\n(1) A person who elects, pursuant to section 6 or 39, to count as pensionable service any period of elective service specified in that section, or any portion of that service, that is after March 31, 1970 but before January 1, 2000 is required to contribute to the Superannuation Account or the Public Service Pension Fund in respect of it, in addition to any other amount required under this Act, an amount calculated in the manner and in respect of the salary described in those sections\n(a) in the case of any period of elective service or portion of such a period that is after March 31, 1970 and before January 1, 1977, at the rate of one half of one per cent of the person’s salary; and\n(b) in the case of any period of elective service or portion of such a period that is after December 31, 1976 and before January 1, 2000 at the rate of one per cent of the person’s salary.\n(2) [Manner of payment] Subsections 8(6) to (8) apply, with such modifications as the circumstances require, in respect of amounts required to be paid under subsection (1).",
+    "history": "R.S., 1985, c. P-36, s. 66; 1992, c. 46, s. 30; 1999, c. 34, s. 109",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-66.html"
+  },
+  {
+    "id": "P-36-s67",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "67",
+    "marginal_note": "",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "67 [Repealed, 1999, c. 34, s. 110]",
+    "history": "",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-67.html"
+  },
+  {
+    "id": "P-36-s68",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "68",
+    "marginal_note": "Benefit payable",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "68 Subject to this Part, a supplementary benefit is payable to every recipient.",
+    "history": "R.S., 1985, c. P-36, s. 68; 1992, c. 46, s. 30",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-68.html"
+  },
+  {
+    "id": "P-36-s69",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "69",
+    "marginal_note": "Calculation of benefit",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "69\n(1) The supplementary benefit payable to a recipient for a month in any year shall be calculated with reference to the retirement year of the recipient and shall be equal to the amount of the supplementary retirement benefit that would be payable with respect to the recipient’s pension under section 4 of the Supplementary Retirement Benefits Act if that Act applied to the recipient.\n(2) [Exception for first year benefits received] The supplementary benefit payable to a recipient for a month in the year immediately following the recipient’s retirement year is equal to the product obtained by multiplying\n(a) the amount of the supplementary benefit that would, but for this section, be payable to the recipient for that month\nby\n(b) the ratio that the number of complete months that remained in the retirement year after the retirement month bears to twelve.\n(3) [Determination of retirement year or month] For the purposes of this section,\n(a) the retirement year or retirement month of a person to or in respect of whom or in respect of whose service a pension is payable, other than a person referred to in paragraph (b), is the year or month, as the case may be, in which, for the purposes of this Act, that person most recently ceased to be employed in the public service; and\n(b) the retirement year or retirement month of a person who is in receipt of a pension by virtue of being a survivor or a child, is the retirement year or retirement month, as the case may be, of the person in respect of whom or in respect of whose service the pension is payable.\n(4) [Deemed retirement year] For the purpose of subsection (3), when that subsection is applied in determining under subsection (2) the supplementary benefit payable to a person in respect of a pension payable pursuant to subsection 17(2) or section 24.2, that person is deemed to have ceased to be employed at the time the person ceased to be employed in operational service as defined in section 15 or 24.1, as the case may be.\n(5) [No decrease in amount of supplementary benefit] Notwithstanding subsection (1) but subject to section 70, the aggregate of the amount of the supplementary benefit and the amount of the pension that may be paid to a recipient for a month in any year shall not be less than the aggregate of the amount of the supplementary benefit and the amount of the pension that was or may be paid to that recipient for any month in the year next before that year.\n(6) [Minimum guaranteed amount] Despite subsections (1), (2) and (5) but subject to section 70, the amount of the supplementary benefit that may be paid for a month in any year to a recipient shall not be less than an amount equal to the difference obtained by subtracting the amount of the pension that may be paid to the recipient for that month in that year from the aggregate of the supplementary benefit and the maximum pension that would have been payable to that recipient for that month in that year, otherwise than pursuant to this section, if the retirement month of the retirement year of the recipient had been that month in such year as is determined by\n(a) the Governor in Council, in the case of a person to or in respect of whom the pension is payable on ceasing to hold an office to which the person was appointed by the Governor in Council; or\n(b) the Treasury Board, in the case of a person other than a person described in paragraph (a).",
+    "history": "R.S., 1985, c. P-36, s. 69; 1992, c. 46, s. 30; 1999, c. 34, s. 111; 2003, c. 22, s. 225(E), c. 26, s. 54",
+    "last_amended": "2007-03-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-69.html"
+  },
+  {
+    "id": "P-36-s70",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "70",
+    "marginal_note": "Manner of payment of benefit",
+    "part": "PART III - Supplementary Benefits",
+    "division": "",
+    "heading": "PART III - Supplementary Benefits",
+    "text": "70\n(1) The supplementary benefit payable to a recipient shall be paid at the same times, in the same manner, during or in respect of the same periods and subject to the same terms and conditions as the pension payable to that recipient.\n(2) [Repealed, 1999, c. 34, s. 112]",
+    "history": "R.S., 1985, c. P-36, s. 70; 1992, c. 46, s. 30; 1999, c. 34, s. 112",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-70.html"
+  },
+  {
+    "id": "P-36-s71",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "71",
+    "marginal_note": "Regulations",
+    "part": "PART IV - General",
+    "division": "",
+    "heading": "PART IV - General",
+    "text": "71\n(1) The Governor in Council may, for the purpose of enabling the pension plan provided by this Act to conform with any provision of section 147.1 of the Income Tax Act and Part LXXXV of the Income Tax Regulations, make regulations\n(a) adapting any provision of this Act or of any regulation made under this Act;\n(b) respecting the application of any provision of this Act or of any regulation made under this Act; and\n(c) generally as the Governor in Council may consider necessary for that purpose.\n(2) [Idem] The Governor in Council may, for the purpose of ensuring the practical and fair application of this Act in any case where regulations are or have been made under subsection (1), make regulations\n(a) adapting any provision of this Act or of any regulation made under this Act;\n(b) respecting the application of any provision of this Act or of any regulation made under this Act; and\n(c) generally as the Governor in Council may consider necessary for that purpose.\n(3) [Inconsistency with Act or other regulations] In the event of any inconsistency between the provisions of any regulations made under subsection (1) or (2) and the provisions of this Act or any other regulations made under this Act, the provisions of the regulations made under subsection (1) or (2) prevail to the extent of the inconsistency.\n(4) [Retroactive application of regulations] Regulations made under subsection (1) or (2) may, if they so provide, be retroactive and be deemed to come into force on a day prior to the day on which they are made, which prior day shall not be before the day on which this subsection comes into force.\n(5) [Void regulations] A regulation made under subsection (1) or (2) is void if the regulation would reduce or have the effect of reducing the amount of any pension, annual allowance, annuity, supplementary benefit or lump sum payment that has accrued to any person before the day on which the regulation is made.",
+    "history": "1992, c. 46, s. 30; 1999, c. 34, s. 113",
+    "last_amended": "2002-12-31",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-71.html"
+  },
+  {
+    "id": "P-36-s72",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "72",
+    "marginal_note": "Regulations",
+    "part": "PART IV - General",
+    "division": "",
+    "heading": "PART IV - General",
+    "text": "72\n(1) The Governor in Council may make regulations respecting the manner in which and the extent to which any provisions of this Act or of any regulations made under this Act apply in respect of any service in the reserve force of the Canadian Forces of a contributor and adapting any of those provisions for the purposes of that application.\n(2) [Retroactive application of regulations] Regulations made under subsection (1) may, if they so provide, be retroactive and have effect with respect to any period before they are made.",
+    "history": "2003, c. 26, s. 55",
+    "last_amended": "2007-03-01",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-72.html"
+  },
+  {
+    "id": "P-36-s73",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "73",
+    "marginal_note": "Power of Minister",
+    "part": "PART IV - General",
+    "division": "",
+    "heading": "PART IV - General",
+    "text": "73 The Minister may use electronic means to create, communicate, make available, collect, receive, store or otherwise deal with documents or information under this Act.",
+    "history": "2008, c. 28, s. 159",
+    "last_amended": "2008-06-18",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-73.html"
+  },
+  {
+    "id": "P-36-s74",
+    "act_code": "P-36",
+    "act_short": "PSSA",
+    "act_name": "Public Service Superannuation Act",
+    "section": "74",
+    "marginal_note": "Regulations — electronic means",
+    "part": "PART IV - General",
+    "division": "",
+    "heading": "PART IV - General",
+    "text": "74\n(1) The Governor in Council may make regulations\n(a) respecting the use of electronic means to create, communicate, make available, collect, receive, store or otherwise deal with a document or information under this Act, including\n(i) the technology or process, and the format, to be used,\n(ii) the place where an electronic document is to be made or sent,\n(iii) the time and circumstances when an electronic document is considered to be sent or received and the place where it is considered to have been sent or received,\n(iv) the technology or process to be used to make or verify an electronic signature and the manner in which the signature is to be used, and\n(v) the circumstances in which an electronic document must be signed with an electronic signature or a secure electronic signature; and\n(b) providing that a requirement under a provision of this Act to provide a document or information by non-electronic means is satisfied by the provision of an electronic document if the prescribed conditions, if any, have been complied with.\n(2) [Personal Information Protection and Electronic Documents Act] In subsection (1), electronic document, electronic signature and secure electronic signature have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.",
+    "history": "2008, c. 28, s. 159",
+    "last_amended": "2008-06-18",
+    "current_to": "2025-03-17",
+    "citation": "PSSA, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/p-36/section-74.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/Q-1.1.json b/data/processed/Q-1.1.json
new file mode 100644
index 0000000000000000000000000000000000000000..5be2f6dfbd7a8581dccd1c2b87295ac56062598d
--- /dev/null
+++ b/data/processed/Q-1.1.json
@@ -0,0 +1,1532 @@
+[
+  {
+    "id": "Q-1.1-s1",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Quarantine Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-1.html"
+  },
+  {
+    "id": "Q-1.1-s2",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2 The following definitions apply in this Act.\ncommunicable disease means a human disease that is caused by an infectious agent or a biological toxin and poses a risk of significant harm to public health, or a disease listed in the schedule, and includes an infectious agent that causes a communicable disease. (maladie transmissible)\nconveyance means a watercraft, aircraft, train, motor vehicle, trailer or other means of transportation, including a cargo container, that arrives in Canada or is in the process of departing from Canada. (véhicule)\ndeparture point means any point designated by the Minister under section 10. (point de sortie)\nentry point means a point designated by the Minister under section 9 or a point where a customs office, within the meaning of subsection 2(1) of the Customs Act, is located. (point d’entrée)\nhealth assessment means an evaluation of the relevant medical history and the travel history of a traveller and a physical examination, including an examination of the traveller’s head, neck and extremities and the measurement of vital signs such as the traveller’s temperature, heart rate and respiratory rate. (contrôle médical)\nmedical examination includes ascertaining the relevant medical history and the travel history of the person being examined, the conduct of a physical examination and any laboratory tests or radiographic or diagnostic tests that are required to make a determination of whether the person might have a communicable disease. (examen médical)\nmedical practitioner means a person who is entitled to practise medicine by the laws of a province. (médecin)\nMinister means the Minister of Health. (ministre)\noperator means any person in charge of a conveyance, and includes the conveyance crew. (conducteur)\nowner, other than in section 43, includes a lessee. (propriétaire)\npeace officer means a person referred to in paragraphs (c) and (g) of the definition peace officer in section 2 of the Criminal Code. (agent de la paix)\nprescribed means prescribed by regulation. (Version anglaise seulement)\nquarantine facility means any place that is used for the detention of a traveller. (installation de quarantaine)\nquarantine station means any place that is used for the administration and enforcement of this Act. (poste de quarantaine)\nscreening officer means a person designated as a screening officer under subsection 5(1) or an officer within the meaning of subsection 2(1) of the Customs Act. (agent de contrôle)\ntraveller means a person, including the operator of a conveyance, who arrives in Canada or is in the process of departing from Canada. (voyageur)\nvector means an insect or animal capable of transmitting a communicable disease. (vecteur)",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-2.html"
+  },
+  {
+    "id": "Q-1.1-s3",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "3",
+    "marginal_note": "Binding on Her Majesty",
+    "part": "",
+    "division": "",
+    "heading": "Binding on Her Majesty",
+    "text": "3 This Act is binding on Her Majesty in right of Canada or of a province.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-3.html"
+  },
+  {
+    "id": "Q-1.1-s4",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "4",
+    "marginal_note": "Purpose",
+    "part": "",
+    "division": "",
+    "heading": "Purpose",
+    "text": "4 The purpose of this Act is to protect public health by taking comprehensive measures to prevent the introduction and spread of communicable diseases.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-4.html"
+  },
+  {
+    "id": "Q-1.1-s5",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "5",
+    "marginal_note": "Designating analysts and certain officers",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "5\n(1) The Minister may designate qualified persons, or classes of qualified persons, as analysts, screening officers or environmental health officers.\n(2) [Designating quarantine officers] The Minister may designate medical practitioners or other qualified health care practitioners, or classes of such persons, as quarantine officers.\n(3) [Designating review officers] The Minister may designate medical practitioners as review officers.\n(4) [Certificate to be produced] The Minister shall give a certificate of designation to every screening officer who is not also a customs officer, to every quarantine officer and to every environmental health officer. An officer to whom a certificate has been given shall produce it, on request, to the person in charge of a place or conveyance that the officer inspects and to any person that the officer questions.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-5.html"
+  },
+  {
+    "id": "Q-1.1-s6",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "6",
+    "marginal_note": "Quarantine station",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "6\n(1) The Minister may establish a quarantine station at any place in Canada.\n(2) [Provision and maintenance of area or facility] The operator of a facility in which a customs office, within the meaning of subsection 2(1) of the Customs Act, is located shall, when required in writing by the Minister, provide and maintain free of charge any area or facility, along with its fixtures, that the Minister considers necessary for establishing a quarantine station.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-6.html"
+  },
+  {
+    "id": "Q-1.1-s7",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "7",
+    "marginal_note": "Quarantine facilities",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "7 The Minister may by order designate any place in Canada as a quarantine facility and amend, cancel or reinstate the designation.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-7.html"
+  },
+  {
+    "id": "Q-1.1-s8",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "8",
+    "marginal_note": "Duty to provide",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "8\n(1) Any person in charge of a place shall, at the request of the Minister, provide that place to the Minister if, in the opinion of the Minister, the temporary use of the place as a quarantine facility is necessary to protect public health.\n(2) [Deeming] The place is deemed to be designated as a quarantine facility.\n(3) [Compensation] The Minister may compensate any person for the Minister’s use of the place.\n(4) [Consultation] The Minister shall consult with the provincial public health authority of the province in which the place is situated before taking possession of it.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-8.html"
+  },
+  {
+    "id": "Q-1.1-s9",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "9",
+    "marginal_note": "Designation of entry point",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "9 The Minister may by order designate any point in Canada as an entry point.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-9.html"
+  },
+  {
+    "id": "Q-1.1-s10",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "10",
+    "marginal_note": "Designation of departure point",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "10 The Minister may by order designate any point in Canada as a departure point if, in the opinion of the Minister, the order is necessary to prevent the spread of a communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-10.html"
+  },
+  {
+    "id": "Q-1.1-s11",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "11",
+    "marginal_note": "Ministerial agreements",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Minister",
+    "text": "11 The Minister may enter into an agreement with a department or an agency of the Government of Canada or of a province, or with a public health authority, respecting the administration and enforcement of this Act or of an Act of a province.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-11.html"
+  },
+  {
+    "id": "Q-1.1-s12",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "12",
+    "marginal_note": "Obligation on arriving travellers",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "12 Every person who is subject to subsection 11(1) of the Customs Act and enters Canada shall, immediately after entering, present themselves to a screening officer at the nearest entry point.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-12.html"
+  },
+  {
+    "id": "Q-1.1-s13",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "13",
+    "marginal_note": "Obligation on departing travellers",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "13 Every person who leaves Canada through a departure point shall, immediately before leaving, present themselves to a screening officer or quarantine officer at the departure point.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-13.html"
+  },
+  {
+    "id": "Q-1.1-s14",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "14",
+    "marginal_note": "Screening technology",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "14\n(1) Any qualified person authorized by the Minister may, to determine whether a traveller has a communicable disease or symptoms of one, use any screening technology authorized by the Minister that does not involve the entry into the traveller’s body of any instrument or other foreign body.\n(2) [Refusal to be screened] If a traveller refuses to be screened with the screening technology and the person using it is not a screening officer or quarantine officer, the person shall immediately inform a screening officer or quarantine officer of the refusal.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-14.html"
+  },
+  {
+    "id": "Q-1.1-s15",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "15",
+    "marginal_note": "Duty to provide information",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "15\n(1) Every traveller shall answer any relevant questions asked by a screening officer or quarantine officer and provide to the officer any information or record in their possession that the officer may reasonably require in the performance of a duty under this Act.\n(2) [Duty to disclose communicable disease] Any traveller who has reasonable grounds to suspect that they have or might have a communicable disease listed in the schedule or are infested with vectors, or that they have recently been in close proximity to a person who has, or is reasonably likely to have, a communicable disease listed in the schedule or is infested with vectors, shall disclose that fact to a screening officer or quarantine officer.\n(3) [Compliance with measures] Every traveller shall comply with any reasonable measure ordered by a screening officer or quarantine officer for the purpose of preventing the introduction and spread of a communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-15.html"
+  },
+  {
+    "id": "Q-1.1-s16",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "16",
+    "marginal_note": "Obligation to inform",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "16\n(1) A screening officer shall immediately inform a quarantine officer, and follow any directive of that officer respecting the traveller, if\n(a) the screening officer has reasonable grounds to suspect that a traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors;\n(b) a traveller has refused to be screened by the screening officer under subsection 14(1), or a person authorized to use the screening technology has informed the screening officer that a traveller has refused to be screened under that subsection;\n(c) a traveller has contravened subsection 15(1) by refusing to answer a question asked by the screening officer or by refusing to provide information or a record that the screening officer required; or\n(d) a traveller has contravened subsection 15(3) by refusing to comply with a measure ordered by the screening officer.\n(2) [Isolation] The screening officer may, without directives from a quarantine officer, isolate the traveller, individually or within a group, until the traveller is assessed by a quarantine officer.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-16.html"
+  },
+  {
+    "id": "Q-1.1-s17",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "17",
+    "marginal_note": "Traveller to be informed",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "17 A screening officer or quarantine officer who takes any action in respect of a traveller under this Act shall, if reasonably possible, inform the traveller of the measure before it is taken.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-17.html"
+  },
+  {
+    "id": "Q-1.1-s18",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "18",
+    "marginal_note": "Arrest without warrant",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "18 A peace officer may, at the request of a screening officer or quarantine officer, arrest without a warrant and bring to a quarantine officer any traveller who the peace officer has reasonable grounds to believe has refused to be isolated or refuses to comply with a measure under subsection 15(3).",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-18.html"
+  },
+  {
+    "id": "Q-1.1-s19",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "19",
+    "marginal_note": "Health assessment requirement",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "19\n(1) A quarantine officer may require a traveller to undergo a health assessment if\n(a) the officer has reasonable grounds to suspect that the traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors;\n(b) the traveller has refused to be screened under subsection 14(1); or\n(c) the traveller has contravened subsection 15(1) or (3).\n(2) [Timing of assessment] The health assessment shall be undertaken as soon as reasonably practicable but in any case within 48 hours after the quarantine officer requires the traveller to undergo it.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-19.html"
+  },
+  {
+    "id": "Q-1.1-s20",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "20",
+    "marginal_note": "Person at an entry or departure point",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "20\n(1) A quarantine officer may require any person at an entry or departure point to undergo a health assessment if the quarantine officer has reasonable grounds to suspect that the person has recently been in close proximity to a person who has or might have a communicable disease or who is infested with vectors.\n(1.1) [When health assessment to be undertaken] The health assessment shall be undertaken as soon as reasonably practicable but in any case within 48 hours after the quarantine officer requires the traveller to undergo it.\n(2) [Person is a traveller] For the purposes of sections 21 to 33.1, traveller includes any person required to undergo a health assessment under subsection (1).",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-20.html"
+  },
+  {
+    "id": "Q-1.1-s21",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "21",
+    "marginal_note": "Disinfestation of traveller, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "21\n(1) A quarantine officer may require a traveller, their clothing and their personal belongings to be disinfested if, after a health assessment of the traveller, the quarantine officer has reasonable grounds to believe that the traveller is infested with vectors.\n(2) [Disinfestation of baggage] A quarantine officer or a person acting on their behalf may detain and disinfest any baggage if the quarantine officer has reasonable grounds to believe that the baggage is infested with vectors.\n(3) [Disinfestation of place] A quarantine officer or a person acting on their behalf may enter and disinfest any place at an entry or departure point if a traveller or baggage that was or may be disinfested under subsection (1) or (2) has been in or at that place and the quarantine officer has reasonable grounds to believe that the place is infested with vectors.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-21.html"
+  },
+  {
+    "id": "Q-1.1-s22",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "22",
+    "marginal_note": "Medical examination",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "22\n(1) If a quarantine officer has reasonable grounds to believe that a traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, the officer may require the traveller to undergo a medical examination.\n(2) [Timing of examination] The medical examination shall be conducted by a medical practitioner and undertaken as soon as reasonably practicable but in any case within 48 hours after the quarantine officer requires the traveller to undergo it.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-22.html"
+  },
+  {
+    "id": "Q-1.1-s23",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "23",
+    "marginal_note": "Request of specific medical practitioner",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "23\n(1) At any time, a traveller may request an examination by a medical practitioner of their choice in addition to a medical examination conducted under subsection 22(1). The quarantine officer shall inform the traveller of this right.\n(2) [Granting of request] The quarantine officer shall accept the request if, in the opinion of the officer, the examination would not unduly delay any measures taken in the administration of this Act.\n(3) [Cost and location of examination] The examination shall be at the traveller’s expense and shall be conducted in the place where the traveller is detained.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-23.html"
+  },
+  {
+    "id": "Q-1.1-s24",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "24",
+    "marginal_note": "Interpreter",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "24 The Minister shall, if reasonably possible, provide a traveller with an interpreter if the traveller does not have an adequate understanding of at least one of Canada’s official languages or has a speech or hearing disability.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-24.html"
+  },
+  {
+    "id": "Q-1.1-s25",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "25",
+    "marginal_note": "Report to public health authority",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "25\n(1) If a quarantine officer, after the health assessment or medical examination of a traveller, has reasonable grounds to suspect that the traveller has or might have a communicable disease, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, but is of the opinion that the traveller does not pose an immediate risk of significant harm to public health, the officer may order the traveller to report to the public health authority specified in the order.\n(2) [Public health authority to be informed] The quarantine officer shall, without delay, send a copy of an order made under subsection (1) to the public health authority specified in the order.\n(3) [Quarantine officer to be informed] The public health authority shall inform the quarantine officer, in accordance with the order, whether the traveller reports to the authority.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-25.html"
+  },
+  {
+    "id": "Q-1.1-s26",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "26",
+    "marginal_note": "Order to comply with treatment or measure",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "26 If a quarantine officer, after the medical examination of a traveller, has reasonable grounds to believe that the traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, the quarantine officer may order the traveller to comply with treatment or any other measure for preventing the introduction and spread of the communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-26.html"
+  },
+  {
+    "id": "Q-1.1-s27",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "27",
+    "marginal_note": "Arrest warrant",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "27 On an ex parte application by a quarantine officer, a provincial court judge within the meaning of section 2 of the Criminal Code who is satisfied on information submitted in writing and under oath that a traveller has failed to comply with an order made under subsection 25(1) or section 26 may issue a warrant directing a peace officer to arrest the traveller and take them to a quarantine officer.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-27.html"
+  },
+  {
+    "id": "Q-1.1-s28",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "28",
+    "marginal_note": "Detention by quarantine officer",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "28\n(1) A quarantine officer may detain any traveller who\n(a) has refused to be disinfested or to undergo a health assessment;\n(b) has been required to undergo a medical examination under subsection 22(1);\n(c) has failed to comply with an order made under section 26;\n(d) the quarantine officer has reasonable grounds to believe\n(i) has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, and\n(ii) is capable of infecting other people;\n(e) has been arrested under section 27; or\n(f) has been arrested without a warrant under section 18.\n(2) [Arrest without warrant] A peace officer may, at the request of a quarantine officer, arrest without a warrant and bring to the quarantine officer any traveller referred to in subsection (1) who resists detention.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-28.html"
+  },
+  {
+    "id": "Q-1.1-s29",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "29",
+    "marginal_note": "Right to review",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "29\n(1) The quarantine officer shall immediately inform a traveller detained under subsection 28(1) of their right to a review of the confirmation of detention.\n(2) [Frequency of examination] The quarantine officer shall provide the traveller with the opportunity to undergo a medical examination by a medical practitioner at least every seven days after the day on which the detention begins.\n(3) [Confirmation of detention] A quarantine officer shall confirm, at least every seven days after the day on which the detention begins and on the basis of the most recent medical examination or any other information, that continued detention is necessary if the officer has reasonable grounds to believe that the traveller poses a risk of significant harm to public health. The quarantine officer shall give the traveller a copy of the confirmation of detention detailing the reasons for the continued detention.\n(4) [Request for review] A traveller who has received a confirmation of detention under subsection (3) may request a review of the confirmation by transmitting a written request to that effect to a quarantine officer.\n(5) [Request] A quarantine officer who receives a request under subsection (4) shall immediately send it to a review officer designated under subsection 5(3).\n(6) [Release] The review officer shall, within 48 hours after receiving the request, conduct a review of the confirmation of detention and, if the review officer has reasonable grounds to believe that the traveller does not pose a risk of significant harm to public health, order the traveller’s release.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-29.html"
+  },
+  {
+    "id": "Q-1.1-s30",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "30",
+    "marginal_note": "Review by Minister",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "30 The Minister may, on the Minister’s own motion, review any decision of a quarantine officer to detain a traveller and, if the Minister is of the opinion that the traveller does not pose a risk of significant harm to public health, order the traveller’s release.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-30.html"
+  },
+  {
+    "id": "Q-1.1-s31",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "31",
+    "marginal_note": "Mandatory application for court order",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "31\n(1) If a quarantine officer detains a traveller referred to in paragraph 28(1)(a), (c), (e) or (f), or a traveller referred to in paragraph 28(1)(b) who has refused to undergo the medical examination, the quarantine officer shall, as soon as reasonably practicable, apply to a judge of the superior court of the province in which the traveller is detained, or to a judge of the Federal Court, for an order requiring the traveller\n(a) to submit to a health assessment;\n(b) to submit to a medical examination;\n(c) to be treated;\n(d) to be disinfested; or\n(e) to undergo any other measure for preventing or controlling the spread of a communicable disease.\n(2) [Discretionary application for court order] If a quarantine officer detains a traveller referred to in paragraph 28(1)(b) who has not refused to undergo the medical examination, or a traveller referred to in paragraph 28(1)(d), the quarantine officer may apply to a judge of the superior court of the province in which the traveller is detained, or to a judge of the Federal Court, for an order referred to in any of paragraphs (1)(b) to (e).\n(3) [Court order for medical intervention] A judge may make an order under this section only if the judge is satisfied that\n(a) the order is appropriate to prevent or control a risk of significant harm to public health; and\n(b) other reasonable means are not available to prevent or control the risk.\n(4) [Technological means for appearance] The traveller may appear before the court by any technological means satisfactory to the court that permits the court and the traveller to communicate simultaneously if the court is satisfied that the use of the technology is necessary or prudent to prevent the spread of a communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-31.html"
+  },
+  {
+    "id": "Q-1.1-s32",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "32",
+    "marginal_note": "Release",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "32 A quarantine officer shall not detain a traveller if\n(a) the quarantine officer has reasonable grounds to believe that the traveller does not pose a risk of significant harm to public health;\n(b) the traveller is transferred to a public health authority under section 33;\n(c) the release of the traveller is ordered under subsection 29(6) or section 30; or\n(d) the quarantine officer has reasonable grounds to believe that other reasonable means are available to prevent or control a risk of significant harm to public health.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-32.html"
+  },
+  {
+    "id": "Q-1.1-s33",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "33",
+    "marginal_note": "Transfer to public health authority",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "33 A quarantine officer may at any time transfer a traveller detained by the quarantine officer under subsection 28(1) to a public health authority with the agreement of the authority or the province.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-33.html"
+  },
+  {
+    "id": "Q-1.1-s33.1",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "33.1",
+    "marginal_note": "Notice to provincial public health authority",
+    "part": "",
+    "division": "",
+    "heading": "Travellers",
+    "text": "33.1\n(1) As soon as practicable, a quarantine officer shall inform the provincial public health authority of any province concerned if\n(a) the quarantine officer has required a traveller to undergo a medical examination under subsection 22(1);\n(b) the quarantine officer has ordered the traveller to comply with treatment or any other measure under section 26;\n(c) a peace officer has arrested a traveller and taken them to the quarantine officer under section 27;\n(d) the quarantine officer is detaining a traveller under subsection 28(1); or\n(e) the quarantine officer does not detain a traveller, for the reasons set out in paragraph 32(d).\n(2) [Disclosure of information] The quarantine officer shall disclose to the provincial public health authority the following personal information regarding the traveller, to the extent that it is known:\n(a) the traveller’s name, sex, age and date of birth;\n(b) the traveller’s itinerary, home address and location;\n(c) the communicable disease in question and the state of the traveller’s health in respect of that disease; and\n(d) the manner in which the traveller may have acquired the communicable disease or vectors.\n(3) [Disclosure to provincial public health authority] The quarantine officer may disclose confidential business information or other personal information obtained under this Act to the provincial public health authority if the officer has reasonable grounds to believe that the disclosure is necessary to prevent the spread of a communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 33.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-33.1.html"
+  },
+  {
+    "id": "Q-1.1-s34",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "34",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "34\n(1) This section applies to the operator of any of the following conveyances:\n(a) a conveyance that is used in the business of carrying persons or cargo; and\n(b) a prescribed conveyance.\n(2) [Operator to inform quarantine officer before arrival] As soon as possible before a conveyance arrives at its destination in Canada, the operator shall inform a quarantine officer or cause a quarantine officer to be informed of any reasonable grounds to suspect that\n(a) any person, cargo or other thing on board the conveyance could cause the spreading of a communicable disease listed in the schedule;\n(b) a person on board the conveyance has died; or\n(c) any prescribed circumstances exist.\n(3) [Operator to inform quarantine officer before departure] As soon as possible before a conveyance departs from Canada through a departure point, the operator shall inform a quarantine officer or cause a quarantine officer to be informed of any circumstance referred to in paragraphs (2)(a) to (c) that exists.\n(4) [Exception] No operator contravenes subsection (2) if it is not reasonably possible for the operator to inform a quarantine officer or cause a quarantine officer to be informed before the conveyance’s arrival at its destination in Canada, as long as the operator does so on the conveyance’s arrival at that destination.",
+    "history": "2005, c. 20, s. 34; 2007, c. 27, s. 1",
+    "last_amended": "2007-06-22",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-34.html"
+  },
+  {
+    "id": "Q-1.1-s35",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "35",
+    "marginal_note": "Diversion order",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "35 The Minister may order the diversion of a conveyance to any place in Canada specified by the Minister if the Minister has reasonable grounds to believe that doing so is necessary to prevent the introduction and spread of a communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-35.html"
+  },
+  {
+    "id": "Q-1.1-s35.1",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "35.1",
+    "marginal_note": "Civil Air Navigation Services Commercialization Act",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "35.1 If the Minister makes an order under section 35, the Minister may order a provider of air navigation services, within the meaning of section 2 of the Civil Air Navigation Services Commercialization Act, to relay the order.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 35.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-35.1.html"
+  },
+  {
+    "id": "Q-1.1-s36",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "36",
+    "marginal_note": "Communication of information to passengers",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "36 A person engaged in the business of carrying persons or cargo shall, at the request of a screening officer, a quarantine officer or an environmental health officer, communicate or distribute to travellers information or questionnaires provided by the officer.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-36.html"
+  },
+  {
+    "id": "Q-1.1-s37",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "37",
+    "marginal_note": "Screening officer",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "37\n(1) If a screening officer has reasonable grounds to suspect that a conveyance, its cargo or any other thing on board the conveyance is a source of a communicable disease, the officer shall immediately inform an environmental health officer and follow any directive of that officer respecting the matter.\n(2) [Detention, etc.] The screening officer may detain the conveyance referred to in subsection (1), or the conveyance of an operator who does not comply with section 38, take any reasonable measures to prevent entry to or exit from it or access to it or its contents or take the conveyance to a specified place, until an environmental health officer inspects the conveyance.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-37.html"
+  },
+  {
+    "id": "Q-1.1-s38",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "38",
+    "marginal_note": "Duty to provide information",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "38 The operator shall answer any relevant questions asked by a screening officer, a quarantine officer or an environmental health officer and provide the officer with any information or record in the operator’s possession that the officer may reasonably require in the performance of a duty under this Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-38.html"
+  },
+  {
+    "id": "Q-1.1-s39",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "39",
+    "marginal_note": "Order of environmental health officer",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "39\n(1) If an environmental health officer has reasonable grounds to believe that a conveyance, its cargo or any other thing on board the conveyance could be the source of a communicable disease, the officer may order the owner or operator of the conveyance or any person using it for the business of carrying persons or cargo to\n(a) take any reasonable measures to prevent entry to or exit from the conveyance or access to it or its contents;\n(b) take the conveyance to a specified place;\n(c) disinfect, disinfest, decontaminate or fumigate the conveyance, its contents or any place where the conveyance or its contents have been, in a manner directed by the officer;\n(d) destroy or dispose of the conveyance, its contents or any cargo or other thing that has been on board the conveyance;\n(e) carry out any measures reasonably necessary to prevent the introduction and spread of a communicable disease; or\n(f) remove the conveyance and its contents from Canada and present a declaration of health to the appropriate health authorities in the country of destination.\n(2) [Report to country of destination] An environmental health officer who makes an order under paragraph (1)(f) shall immediately report the evidence found on the conveyance and the control measures required to the appropriate authority in the country of destination.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-39.html"
+  },
+  {
+    "id": "Q-1.1-s40",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "40",
+    "marginal_note": "Refusal to obey order",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "40\n(1) If a person refuses to obey the order of an environmental health officer made under subsection 39(1), the officer may carry out the order themself, or order another person to carry it out.\n(2) [Informing of action] After the order is carried out, the environmental health officer shall, as soon as practicable, advise the person who refused to obey the order of the action taken and the place where the conveyance and its contents are being kept.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-40.html"
+  },
+  {
+    "id": "Q-1.1-s40.1",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "40.1",
+    "marginal_note": "When compliance not required",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "40.1 No person is required to carry out an order under subsection 39(1) if doing so would expose them to a danger as defined in subsection 122(1) of the Canada Labour Code.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 40.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-40.1.html"
+  },
+  {
+    "id": "Q-1.1-s40.2",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "40.2",
+    "marginal_note": "Notice to provincial public health authority",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "40.2\n(1) As soon as practicable, an environmental health officer shall inform the provincial public health authority of any province concerned if\n(a) a conveyance has been diverted under section 35; or\n(b) the environmental health officer has ordered anything to be done under subsection 39(1).\n(2) [Disclosure of information] The environmental health officer shall disclose to the provincial public health authority the following information regarding the conveyance, to the extent that it is known:\n(a) a description of the conveyance and its itinerary;\n(b) everything ordered to be done under subsection 39(1) and the reasons why it was ordered to be done;\n(c) the communicable disease in question; and\n(d) the name and location of the operator of the conveyance and of any person using it for the business of carrying persons or cargo.\n(3) [Disclosure to provincial public health authority] The environmental health officer may disclose confidential business information or personal information obtained under this Act to the provincial public health authority if the officer has reasonable grounds to believe that the disclosure is necessary to prevent the spread of a communicable disease.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 40.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-40.2.html"
+  },
+  {
+    "id": "Q-1.1-s41",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "41",
+    "marginal_note": "Costs of carrying out order",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "41\n(1) A person who is subject to an order referred to in section 39 shall pay any cost of carrying out the order.\n(2) [Detention until costs paid] An environmental health officer may detain the conveyance and its contents until the cost of carrying out the order has been paid.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-41.html"
+  },
+  {
+    "id": "Q-1.1-s42",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "42",
+    "marginal_note": "Minister may require security deposit from owner of conveyance",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "42\n(1) A person engaged in the business of carrying persons or cargo shall, when required by the Minister to do so, deposit with the Minister any sum of money or other security that the Minister considers necessary as a guarantee that the person will comply with this Act.\n(2) [Payment out of security deposited] The Minister may pay from the deposited money, or the proceeds of sale of the security, a fine or costs incurred by the person if\n(a) the person fails to pay any amount under subsection 41(1) or publication costs under paragraph 80(1)(g) or subsection 80(3); or\n(b) the person is convicted of an offence under this Act and fails to pay a fine.\n(3) [Return of security] The Minister shall return the money or other security if, in the opinion of the Minister, that security is no longer required.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-42.html"
+  },
+  {
+    "id": "Q-1.1-s43",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "43",
+    "marginal_note": "Compensation to owners",
+    "part": "",
+    "division": "",
+    "heading": "Conveyances",
+    "text": "43 The Minister may compensate the owner of any conveyance, cargo or other thing that is damaged or destroyed under section 39 or 40 in an amount equal to the market value, as determined by the Minister, that the property had at the time of its damage or destruction, less any amount that the owner received or is entitled to receive in respect of it from salvage, insurance or any other source.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-43.html"
+  },
+  {
+    "id": "Q-1.1-s44",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "44",
+    "marginal_note": "Obligation of operator",
+    "part": "",
+    "division": "",
+    "heading": "Cadavers, Body Parts and Other Human Remains",
+    "text": "44\n(1) Every operator carrying a cadaver, a body part or other human remains into Canada shall provide a copy of the death certificate to the screening officer at the entry point.\n(2) [No death certificate or communicable disease] If the operator does not provide a death certificate or the screening officer has reasonable grounds to suspect that the cadaver, body part or other human remains have or might have a communicable disease or are infested with vectors, the screening officer shall immediately inform a quarantine officer and follow any directive of that officer respecting the matter.\n(3) [Directive] The operator shall comply with any directive of the quarantine officer respecting the cadaver, body part or other human remains.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-44.html"
+  },
+  {
+    "id": "Q-1.1-s45",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "45",
+    "marginal_note": "Prohibition",
+    "part": "",
+    "division": "",
+    "heading": "Cadavers, Body Parts and Other Human Remains",
+    "text": "45 No person shall export a cadaver, a body part or other human remains that have or might have a communicable disease listed in the schedule unless the exportation is in accordance with the regulations or is authorized by the Minister.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-45.html"
+  },
+  {
+    "id": "Q-1.1-s46",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "46",
+    "marginal_note": "Exception",
+    "part": "",
+    "division": "",
+    "heading": "Cadavers, Body Parts and Other Human Remains",
+    "text": "46 Sections 44 and 45 do not apply to the import or export of cells, tissues or organs for transplantation that are imported or exported in accordance with the Food and Drugs Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-46.html"
+  },
+  {
+    "id": "Q-1.1-s47",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "47",
+    "marginal_note": "Powers of inspection",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "47\n(1) A quarantine officer or an environmental health officer may, to determine whether a conveyance or place, or any contents within it, could be the source of a communicable disease, or whether a traveller has or might have a communicable disease or is infested with vectors, and to enforce this Act,\n(a) stop a conveyance, at an entry or departure point or anywhere else in Canada, and direct that it be moved to a place where an inspection can be carried out;\n(b) enter and inspect the conveyance or any place where the conveyance has been;\n(c) open and examine any cargo, container, baggage, package or other thing;\n(d) require any person to produce any record under any terms and conditions that, in the opinion of the officer, are necessary to carry out the inspection;\n(e) except with respect to a traveller, conduct or cause to be conducted any test or analysis or take or cause to be taken any sample; and\n(f) except with respect to a traveller, take any measurement.\n(2) [Operation of data processing systems and copying equipment] In conducting the inspection, the officer may\n(a) use or cause to be used any computer or data processing system to examine any data contained in or available to it;\n(b) obtain data in the form of a printout or other intelligible output and take the printout or other output for examination or copying; and\n(c) use or cause to be used any copying equipment to make copies of any record or other document.\n(3) [Powers of the screening officer] A screening officer may exercise any of the powers set out in this section, other than those set out in paragraph (1)(e).",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-47.html"
+  },
+  {
+    "id": "Q-1.1-s48",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "48",
+    "marginal_note": "Warrant required to enter dwelling-place",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "48\n(1) A quarantine officer and an environmental health officer may not enter or inspect a dwelling-place without the consent of its occupant except under the authority of a warrant.\n(2) [Authority to issue warrant] A justice may, on ex parte application, at any time sign and issue a warrant authorizing the officer named in it to enter and inspect a dwelling-place, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that\n(a) the dwelling-place or its contents could be the source of a communicable disease;\n(b) entry to the dwelling-place is necessary for a purpose relating to the administration of this Act; and\n(c) entry to the dwelling-place has been refused or there are reasonable grounds to believe that it will be refused.\n(3) [Use of force] A quarantine officer or an environmental health officer who executes a warrant shall not use force unless they are accompanied by a peace officer and the use of force is specifically authorized in the warrant.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-48.html"
+  },
+  {
+    "id": "Q-1.1-s49",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "49",
+    "marginal_note": "Public officer powers",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "49 A quarantine officer and an environmental health officer are public officers for the purposes of the application of section 487 of the Criminal Code in respect of an offence under this Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-49.html"
+  },
+  {
+    "id": "Q-1.1-s50",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "50",
+    "marginal_note": "Assistance to quarantine officer or environmental health officer",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "50 The owner or the person in charge of a place or conveyance inspected by a quarantine officer or an environmental health officer under section 47 and any person found in the place shall\n(a) give the officer all reasonable assistance to enable the officer to perform their duties and functions under this Act; and\n(b) provide the officer with any information relevant to the administration of this Act that the officer may reasonably request.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-50.html"
+  },
+  {
+    "id": "Q-1.1-s51",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "51",
+    "marginal_note": "Compelling production of information",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "51 A quarantine officer or an environmental health officer may order any person to provide any information or record in their possession about a traveller that the officer may reasonably require in the performance of the officer’s duties and functions under this Act, or to give the officer access to such information.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-51.html"
+  },
+  {
+    "id": "Q-1.1-s52",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "52",
+    "marginal_note": "Peace officer to assist officer acting under this Act",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "52 A peace officer shall provide any assist­ance that an officer acting under this Act may request for the purpose of administering or enforcing this Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-52.html"
+  },
+  {
+    "id": "Q-1.1-s53",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "53",
+    "marginal_note": "Exercise of powers outside Canada",
+    "part": "",
+    "division": "",
+    "heading": "General Powers",
+    "text": "53 A screening officer, a quarantine officer or an environmental health officer may exercise any power or perform any duty or function under this Act respecting a traveller or conveyance at an entry point in another country if doing so does not conflict with the laws of that country.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-53.html"
+  },
+  {
+    "id": "Q-1.1-s54",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "54",
+    "marginal_note": "Report of contravention",
+    "part": "",
+    "division": "",
+    "heading": "Information",
+    "text": "54\n(1) A person who, in good faith, reports to a screening officer, a quarantine officer or an environmental health officer a contravention of this Act by another person, or the reasonable likelihood of such a contravention, may request that their identity, and any information that could reasonably reveal their identity, not be disclosed to their employer or the other person.\n(2) [Confidentiality] Subject to any other Act of Parliament, no person shall disclose or permit the disclosure of that identity or information unless authorized in writing by the person who made the request.\n(3) [Protection of person] Despite any other Act of Parliament, no person shall dismiss, suspend, demote, discipline, deny a benefit of employment to, harass or otherwise disadvantage a person for having\n(a) made a report under subsection (1);\n(b) refused or stated an intention of refusing to do anything that they believed on reasonable grounds was or would be a contravention under this Act; or\n(c) done or stated an intention to do anything that they believed on reasonable grounds was required under this Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-54.html"
+  },
+  {
+    "id": "Q-1.1-s55",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "55",
+    "marginal_note": "Collection of medical information",
+    "part": "",
+    "division": "",
+    "heading": "Information",
+    "text": "55 The Minister may collect relevant medical information in order to carry out the purposes of this Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-55.html"
+  },
+  {
+    "id": "Q-1.1-s56",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "56",
+    "marginal_note": "Disclosure to governments, etc.",
+    "part": "",
+    "division": "",
+    "heading": "Information",
+    "text": "56\n(1) The Minister may disclose confidential business information or personal information obtained under this Act to a department or to an agency of the Government of Canada or of a province, a government or public health authority, whether domestic or foreign, a health practitioner or an international health organization if the Minister has reasonable grounds to believe that the disclosure is necessary to prevent the spread of a communicable disease or to enable Canada to fulfill its international obligations.\n(2) [Disclosure to person in transport business] The Minister may disclose personal information obtained under this Act to a person engaged in the business of carrying persons or cargo, or to an international transportation organization, if the Minister has reasonable grounds to believe that the person to whom the information relates has or might have a communicable disease, or has recently been in close proximity to a person who has or might have a communicable disease, and that the disclosure is necessary to prevent the spread of the disease.\n(3) [Notification of disclosure] If any personal information or confidential business information is disclosed under this section, the Minister shall notify the person or business to whom the information relates of the disclosure.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-56.html"
+  },
+  {
+    "id": "Q-1.1-s57",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "57",
+    "marginal_note": "Disclosure for law enforcement purposes",
+    "part": "",
+    "division": "",
+    "heading": "Information",
+    "text": "57 If the Minister has reasonable grounds to suspect that information obtained in the administration of this Act would be relevant to investigating or prosecuting an offence under Part II.1 of the Criminal Code involving an infectious agent or biological toxin, the Minister may disclose any of the following information to a peace officer:\n(a) the name, sex, age and date of birth of the traveller;\n(b) a photograph of the traveller and any other means of identifying them;\n(c) the traveller’s itinerary, home address and location;\n(d) the description of any conveyance used for carrying the traveller;\n(e) the name of the infectious agent or biological toxin; and\n(f) the manner in which the traveller may have acquired the communicable disease or vectors.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-57.html"
+  },
+  {
+    "id": "Q-1.1-s58",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "58",
+    "marginal_note": "Order prohibiting entry into Canada",
+    "part": "",
+    "division": "",
+    "heading": "Emergency Orders",
+    "text": "58\n(1) The Governor in Council may make an order prohibiting or subjecting to any condition the entry into Canada of any class of persons who have been in a foreign country or a specified part of a foreign country if the Governor in Council is of the opinion that\n(a) there is an outbreak of a communicable disease in the foreign country;\n(b) the introduction or spread of the disease would pose an imminent and severe risk to public health in Canada;\n(c) the entry of members of that class of persons into Canada may introduce or contribute to the spread of the communicable disease in Canada; and\n(d) no reasonable alternatives to prevent the introduction or spread of the disease are available.\n(2) [Effect of order] The order has effect for the period specified in it and may be renewed if the conditions in subsection (1) continue to apply.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-58.html"
+  },
+  {
+    "id": "Q-1.1-s59",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "59",
+    "marginal_note": "Prohibition on importing",
+    "part": "",
+    "division": "",
+    "heading": "Emergency Orders",
+    "text": "59 The Governor in Council may make an order prohibiting or subjecting to any condition the importing of any thing into Canada or any part of Canada, either generally or from any place named in the order, for any period that the Governor in Council considers necessary for the purpose of preventing the introduction or spread of a communicable disease in Canada.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-59.html"
+  },
+  {
+    "id": "Q-1.1-s60",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "60",
+    "marginal_note": "Interim orders",
+    "part": "",
+    "division": "",
+    "heading": "Emergency Orders",
+    "text": "60\n(1) The Minister may make an interim order containing any provision that could be contained in a regulation made under section 62 or 63 if the Minister is of the opinion that immediate action is required to deal with a significant risk, direct or indirect, to public health.\n(2) [Cessation of effect] The interim order has effect from the time that it is made but ceases to have effect on the earliest of\n(a) 14 days after the day on which it is made, unless it is approved by the Governor in Council,\n(b) the day on which it is repealed,\n(c) the day on which a regulation made under section 62 or 63 that has the same effect as the interim order comes into force, and\n(d) one year after the day on which it is made or any shorter period that it specifies.\n(3) [Deeming] For the purpose of any provision of this Act other than this section, any reference to regulations made under this Act is deemed to include interim orders, and any reference to a regulation made under a specified provision of this Act is deemed to include a reference to any portion of an interim order containing a provision that may be contained in a regulation made under the specified provision.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-60.html"
+  },
+  {
+    "id": "Q-1.1-s61",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "61",
+    "marginal_note": "Exemption from Statutory Instruments Act",
+    "part": "",
+    "division": "",
+    "heading": "Emergency Orders",
+    "text": "61\n(1) An order made under any of sections 58 to 60\n(a) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act; and\n(b) shall be published in the Canada Gazette within 23 days after the day on which it is made.\n(2) [Tabling of order] A copy of the order shall be tabled in each House of Parliament within 15 days after the day on which it is made.\n(3) [House not sitting] In order to comply with subsection (2), the order may be sent to the Clerk of the House if the House is not sitting.\n(4) [Contravention of unpublished order] No person shall be convicted of an offence consisting of a contravention of the order if, at the time of the alleged contravention, the order had not been published in the Canada Gazette, unless it is proved that, at the time of the alleged contravention, the person had been notified of the order or reasonable steps had been taken to bring the purport of the order to the notice of persons likely to be affected by it.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-61.html"
+  },
+  {
+    "id": "Q-1.1-s62",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "62",
+    "marginal_note": "Governor in Council",
+    "part": "",
+    "division": "",
+    "heading": "Regulations",
+    "text": "62 The Governor in Council may make regulations\n(a) respecting physical examinations carried out for the purposes of a health assessment;\n(a.1) respecting any compensation that is to be paid under this Act;\n(b) respecting the types of costs that a person is not required to pay under section 41;\n(c) respecting the location, design, construction, installation, operation, maintenance, marking and modification of a quarantine facility or quarantine station;\n(c.1) respecting the specifications for areas and facilities provided under subsection 6(2);\n(d) respecting the process of review under section 29;\n(e) respecting the information to be provided by the operator of a conveyance and any other traveller on board;\n(f) respecting the information to be provided by a traveller;\n(g) after consultation with the Privacy Commissioner, as defined in the Privacy Act, respecting the protection of personal information;\n(h) respecting the place and manner of embarkation of travellers at a departure point, or disembarkation of travellers at an entry point, and the loading and unloading of goods and cargo onto and from a conveyance;\n(i) respecting the methods of disinfecting, disinfesting, decontaminating or fumigating conveyances, goods, cargo and places and of disinfesting travellers;\n(j) respecting the declaration of health referred to in paragraph 39(1)(f);\n(k) respecting the carrying into Canada of, the exporting from Canada of, or the transportation and the handling of, cadavers, body parts or other human remains that have, or are suspected of having, a communicable disease or that are, or are suspected of being, infested with vectors;\n(l) respecting the process for applications to the Federal Court for matters under this Act;\n(m) exempting any person or class of persons from the application of all or any of the provisions of this Act;\n(n) respecting anything that may be prescribed under this Act; and\n(o) generally, for carrying out the purposes and provisions of this Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-62.html"
+  },
+  {
+    "id": "Q-1.1-s62.1",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "62.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Regulations",
+    "text": "62.1 [Repealed, 2019, c. 29, s. 220]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 62.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-62.1.html"
+  },
+  {
+    "id": "Q-1.1-s62.2",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "62.2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Regulations",
+    "text": "62.2 [Repealed, 2019, c. 29, s. 220]",
+    "history": "",
+    "last_amended": "2019-06-21",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 62.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-62.2.html"
+  },
+  {
+    "id": "Q-1.1-s63",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "63",
+    "marginal_note": "Ministerial regulations",
+    "part": "",
+    "division": "",
+    "heading": "Regulations",
+    "text": "63 The Minister may make regulations amending the schedule by adding, deleting or amending the name of any communicable disease.",
+    "history": "2005, c. 20, s. 63; 2007, c. 27, s. 2",
+    "last_amended": "2007-06-22",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-63.html"
+  },
+  {
+    "id": "Q-1.1-s64",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "64",
+    "marginal_note": "Orders not regulations",
+    "part": "",
+    "division": "",
+    "heading": "Statutory Instruments Act",
+    "text": "64 For greater certainty, orders made under this Act by the Minister, a screening officer, a quarantine officer or an environmental health officer, including orders made under subsection 15(3) or 25(1), section 26 or 35, subsection 39(1) or 44(3) or section 51, are not regulations for the purposes of the Statutory Instruments Act.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-64.html"
+  },
+  {
+    "id": "Q-1.1-s65",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "65",
+    "marginal_note": "Entering quarantine facility",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "65\n(1) No person shall enter a quarantine facility without the authorization of a quarantine officer.\n(2) [Leaving quarantine facility] No person shall leave a quarantine facility without the authorization of a quarantine officer.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-65.html"
+  },
+  {
+    "id": "Q-1.1-s66",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "66",
+    "marginal_note": "Obstruction of officer",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "66 No person shall hinder or wilfully obstruct a quarantine officer, a screening officer or an environmental health officer who is carrying out their duties or functions under this Act, or make a false or misleading statement, either orally or in writing, to the officer.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-66.html"
+  },
+  {
+    "id": "Q-1.1-s67",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "67",
+    "marginal_note": "Offence committed intentionally",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "67\n(1) Every person is guilty of an offence if they cause a risk of imminent death or serious bodily harm to another person while wilfully or recklessly contravening this Act or the regulations.\n(2) [Punishment] Every person who commits an offence under subsection (1) is liable\n(a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than three years, or to both; and\n(b) on summary conviction, to a fine of not more than $300,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-67.html"
+  },
+  {
+    "id": "Q-1.1-s68",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "68",
+    "marginal_note": "Failure to comply",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "68 Every person who fails to comply with an obligation imposed under subsection 15(3) or 25(1) or section 26 is guilty of an offence and liable on summary conviction to a fine of not more than $200,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-68.html"
+  },
+  {
+    "id": "Q-1.1-s69",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "69",
+    "marginal_note": "Failure to comply",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "69 Every person who fails to comply with an obligation imposed under section 35, subsection 39(1) or 44(3) or section 51 is guilty of an offence and liable on summary conviction to a fine of not more than $750,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-69.html"
+  },
+  {
+    "id": "Q-1.1-s70",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "70",
+    "marginal_note": "Contravention",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "70 Every person who contravenes section 12 or 13, subsection 15(1) or section 65 is guilty of an offence and liable on summary conviction to a fine of not more than $200,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-70.html"
+  },
+  {
+    "id": "Q-1.1-s71",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "71",
+    "marginal_note": "Contravention",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "71 Every person who contravenes subsection 6(2), 8(1) or 34(2) or (3), section 36 or 38, subsection 42(1), section 45 or 50, subsection 54(3), section 58 or 59 or subsection 73(2) or the regulations is guilty of an offence and liable on summary conviction to a fine of not more than $750,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "2005, c. 20, s. 71; 2007, c. 27, s. 3",
+    "last_amended": "2007-06-22",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-71.html"
+  },
+  {
+    "id": "Q-1.1-s72",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "72",
+    "marginal_note": "Contravention",
+    "part": "",
+    "division": "",
+    "heading": "Offences and Punishment",
+    "text": "72 Every person who contravenes subsection 15(2) or section 66 is guilty of an offence and liable\n(a) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than three years, or to both; or\n(b) on summary conviction, to a fine of not more than $200,000 or to imprisonment for a term of not more than six months, or to both.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-72.html"
+  },
+  {
+    "id": "Q-1.1-s73",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "73",
+    "marginal_note": "Officers, etc., of corporations",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "73\n(1) If a corporation commits an offence under this Act, any officer, director or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to, and guilty of, the offence and liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.\n(2) [Duty to ensure compliance] Every director and officer of a corporation shall take all reasonable care to ensure that the corporation complies with this Act and the regulations.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-73.html"
+  },
+  {
+    "id": "Q-1.1-s74",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "74",
+    "marginal_note": "Offence by employee or agent or mandatary",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "74 In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that\n(a) the offence was committed without the accused’s knowledge or consent; and\n(b) the accused exercised all due diligence to prevent its commission.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-74.html"
+  },
+  {
+    "id": "Q-1.1-s75",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "75",
+    "marginal_note": "Continuing offence",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "75 If an offence under this Act is continued on more than one day, the person who committed it is liable to be convicted for a separate offence for each day on which it is continued.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-75.html"
+  },
+  {
+    "id": "Q-1.1-s76",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "76",
+    "marginal_note": "Limitation period",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "76\n(1) A proceeding by way of summary conviction in respect of an offence under this Act may be commenced at any time within two years after the day on which the Minister becomes aware of the subject-matter of the proceeding.\n(2) [Minister’s certificate] A document purporting to have been issued by the Minister, certifying the day on which the Minister became aware of the subject-matter of the proceeding, is evidence of that fact without proof of the signature or official character of the person appearing to have signed it and without further proof.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-76.html"
+  },
+  {
+    "id": "Q-1.1-s77",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "77",
+    "marginal_note": "Venue",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "77 An information in respect of an offence under this Act may be tried, determined or adjudged by a summary conviction court if the defendant is resident or carrying on business within the territorial division of the court, even if the matter of the information did not arise in that territorial division.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-77.html"
+  },
+  {
+    "id": "Q-1.1-s78",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "78",
+    "marginal_note": "Analysis and examination",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "78\n(1) A quarantine officer or an environmental health officer may submit to an analyst, for analysis or examination, any sample taken under paragraph 47(1)(e).\n(2) [Certificate of analyst] A certificate of an analyst stating that the analyst has analyzed or examined a sample and stating the result of the analysis or examination is evidence of the statements contained in the certificate without proof of the signature or the official character of the person appearing to have signed it.\n(3) [Attendance of analyst] The party against whom the certificate is produced may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.\n(4) [Notice] The certificate may not be received in evidence unless the party who intends to produce it has given the party against whom it is intended to be produced reasonable notice of that intention, together with a copy of the certificate.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-78.html"
+  },
+  {
+    "id": "Q-1.1-s79",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "79",
+    "marginal_note": "Suspended sentence",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "79 If an offender is convicted of an offence under this Act, the court may suspend the passing of sentence and may make an order that the offender comply with any condition that has any or all of the effects described in section 80.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-79.html"
+  },
+  {
+    "id": "Q-1.1-s80",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "80",
+    "marginal_note": "Orders of court",
+    "part": "",
+    "division": "",
+    "heading": "Related Provisions",
+    "text": "80\n(1) If an offender is convicted of an offence under this Act, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Act, make an order that has any or all of the following effects:\n(a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence;\n(b) directing the offender to take any meas­ures that the court considers appropriate to avoid harm to public health that results from or may result from the act or omission that constituted the offence, or to remedy that harm;\n(c) directing the offender to publish, in any manner that the court directs, at the offender’s own expense, the facts relating to the offence and an apology for any harm caused by the offence;\n(d) directing the offender, at the offender’s own expense, to notify any person who is aggrieved or affected by the offender’s conduct of the facts relating to the conviction;\n(e) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure compliance with any condition required under this section;\n(f) directing the offender to submit to the Minister, on application by the Attorney General of Canada made within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances;\n(g) directing the offender to compensate the Minister, in whole or in part, for the cost of any remedial or preventive measure taken by the Minister as a result of the act or omission that constituted the offence;\n(h) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court;\n(i) directing the offender to pay an amount that the court considers appropriate for the purpose of conducting research; and\n(j) requiring the offender to comply with any other conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Act.\n(2) [Coming into force and duration of order] An order made under section 79 or subsection (1) comes into force on the day on which the order is made or on any other day that the court determines but may not continue in force for more than three years after that day.\n(3) [Publication] If an offender does not comply with an order requiring the publication of facts relating to the offence, the Minister may publish the facts and recover the costs of publication from the offender.\n(4) [Debt due to Her Majesty] If the court orders the offender to compensate the Minister or if the Minister incurs publication costs under paragraph (1)(g) or subsection (3), the costs incurred by the Minister constitute a debt due to Her Majesty in right of Canada and may be recovered in a court of competent jurisdiction.",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-80.html"
+  },
+  {
+    "id": "Q-1.1-s81",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "81",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Immigration and Refugee Protection Act",
+    "text": "81 [Amendment]",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-81.html"
+  },
+  {
+    "id": "Q-1.1-s82",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "82",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Repeal",
+    "text": "82 [Repeal]",
+    "history": "",
+    "last_amended": "2006-12-12",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-82.html"
+  },
+  {
+    "id": "Q-1.1-s83",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "83",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Coordinating Amendment",
+    "text": "83 [Amendment]",
+    "history": "",
+    "last_amended": "2005-05-13",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-83.html"
+  },
+  {
+    "id": "Q-1.1-s*84",
+    "act_code": "Q-1.1",
+    "act_short": "Quarantine Act",
+    "act_name": "Quarantine Act",
+    "section": "*84",
+    "marginal_note": "Order in council",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*84 The provisions of this Act, other than section 83, come into force on a day or days to be fixed by order of the Governor in Council.\n* [Note: Act, other than section 34, and other than section 83 in force on assent May 13, 2005, in force December 12, 2006, see SI/2006-143; section 34 in force June 22, 2007, see 2007, c. 27, s. 5.]",
+    "history": "",
+    "last_amended": "2007-06-22",
+    "current_to": "2024-04-01",
+    "citation": "Quarantine Act, s. *84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/q-1.1/section-*84.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/S-6.9.json b/data/processed/S-6.9.json
new file mode 100644
index 0000000000000000000000000000000000000000..c720d2aaf286f93ad9ade7da31faf791279bbf7f
--- /dev/null
+++ b/data/processed/S-6.9.json
@@ -0,0 +1,206 @@
+[
+  {
+    "id": "S-6.9-s1",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Security of Canada Information Disclosure Act.",
+    "history": "2015, c. 20, s. 2 “1”; 2019, c. 13, s. 114(E)",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-1.html"
+  },
+  {
+    "id": "S-6.9-s2",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2\n(1) The following definitions apply in this Act.\nactivity that undermines the security of Canada means any activity that undermines the sovereignty, security or territorial integrity of Canada or threatens the lives or the security of people in Canada or of any individual who has a connection to Canada and who is outside Canada. For greater certainty, it includes\n(a) interference with the capability of the Government of Canada in relation to intelligence, defence, border operations or public safety;\n(b) changing or unduly influencing a government in Canada by force or unlawful means;\n(c) espionage, sabotage or covert foreign-influenced activities;\n(d) terrorism;\n(e) proliferation of nuclear, chemical, radiological or biological weapons;\n(f) significant or widespread interference with critical infrastructure;\n(g) significant or widespread interference with the global information infrastructure, as defined in section 2 of the Communications Security Establishment Act; and\n(h) conduct that takes place in Canada and that undermines the security of another state. (activité portant atteinte à la sécurité du Canada)\n(i) [Repealed, 2019, c. 13, s. 115]\nGovernment of Canada institution means\n(a) a government institution — as defined in section 3 of the Privacy Act — other than one that is listed in Schedule 1; or\n(b) an institution that is listed in Schedule 2. (institution fédérale)\npeople of Canada[Repealed, 2019, c. 13, s. 115]\n(2) [Exception] For the purposes of this Act, advocacy, protest, dissent or artistic expression is not an activity that undermines the security of Canada unless carried on in conjunction with an activity that undermines the security of Canada.",
+    "history": "2015, c. 20, s. 2 “2”; 2019, c. 13, s. 89; 2019, c. 13, s. 115",
+    "last_amended": "2019-08-01",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-2.html"
+  },
+  {
+    "id": "S-6.9-s3",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "3",
+    "marginal_note": "Purpose",
+    "part": "",
+    "division": "",
+    "heading": "Purpose and Principles",
+    "text": "3 The purpose of this Act is to encourage and facilitate the disclosure of information between Government of Canada institutions in order to protect Canada against activities that undermine the security of Canada.",
+    "history": "2015, c. 20, s. 2 “3”; 2019, c. 13, s. 116(E)",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-3.html"
+  },
+  {
+    "id": "S-6.9-s4",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "4",
+    "marginal_note": "Guiding principles",
+    "part": "",
+    "division": "",
+    "heading": "Purpose and Principles",
+    "text": "4 The disclosure of information under this Act is to be guided by the following principles:\n(a) effective and responsible disclosure of information protects Canada and Canadians;\n(b) respect for caveats on and originator control over disclosed information is consistent with effective and responsible disclosure of information;\n(c) entry into an information-sharing arrangement is appropriate when a Government of Canada institution regularly discloses information to the same Government of Canada institution;\n(d) the provision of feedback as to how disclosed information is used and as to whether it is useful in protecting against activities that undermine the security of Canada facilitates effective and responsible information disclosure; and\n(e) only those within an institution who exercise its jurisdiction or carry out its responsibilities in respect of activities that undermine the security of Canada ought to receive information that is disclosed under this Act.",
+    "history": "2015, c. 20, s. 2 “4”; 2019, c. 13, s. 117",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-4.html"
+  },
+  {
+    "id": "S-6.9-s5",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "5",
+    "marginal_note": "Disclosure of information to institution listed in Schedule 3",
+    "part": "",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "5\n(1) Subject to any provision of any other Act of Parliament, or of any regulation made under such an Act, that prohibits or restricts the disclosure of information, a Government of Canada institution may, on its own initiative or on request, disclose information to the head of a recipient Government of Canada institution whose title is listed in Schedule 3, or to a person designated by the head of that recipient institution, if the disclosing institution is satisfied that\n(a) the disclosure will contribute to the exercise of the recipient institution’s jurisdiction, or the carrying out of its responsibilities, under an Act of Parliament or another lawful authority, in respect of activities that undermine the security of Canada; and\n(b) the disclosure will not affect any person’s privacy interest more than is reasonably necessary in the circumstances.\n(2) [Statement regarding accuracy and reliability] An institution that discloses information under subsection (1) must, at the time of the disclosure, also provide information regarding its accuracy and the reliability of the manner in which it was obtained.",
+    "history": "2015, c. 20, s. 2 “5”; 2019, c. 13, s. 118",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-5.html"
+  },
+  {
+    "id": "S-6.9-s5.1",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "5.1",
+    "marginal_note": "Requirement to destroy or return",
+    "part": "",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "5.1\n(1) A Government of Canada institution must, as soon as feasible after receiving it under section 5, destroy or return any personal information, as defined in section 3 of the Privacy Act, that is not necessary for the institution to exercise its jurisdiction, or to carry out its responsibilities, under an Act of Parliament or another lawful authority, in respect of activities that undermine the security of Canada.\n(2) [Exception] Subsection (1) does not apply if the retention of the information is required by law.\n(3) [Canadian Security Intelligence Service Act] Subsection (1) does not apply to the Canadian Security Intelligence Service in respect of any information that relates to the performance of its duties and functions under section 12 of the Canadian Security Intelligence Service Act.",
+    "history": "2019, c. 13, s. 118",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-5.1.html"
+  },
+  {
+    "id": "S-6.9-s6",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "6",
+    "marginal_note": "Clarification",
+    "part": "",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "6 Nothing in section 5 or 5.1 is to be construed as authorizing the collection or use of any information that is disclosed under section 5.",
+    "history": "2015, c. 20, s. 2 “6”; 2019, c. 13, s. 118",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-6.html"
+  },
+  {
+    "id": "S-6.9-s7",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "7",
+    "marginal_note": "No presumption",
+    "part": "",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "7 The act of disclosing information under this Act does not create a presumption\n(a) that the disclosing institution is conducting a joint investigation or decision-making process with the recipient institution and therefore has the same obligations, if any, as the recipient institution to disclose or produce information for the purposes of a proceeding; or\n(b) that there has been a waiver of any privilege, or of any requirement to obtain consent, for the purposes of any other disclosure of that information either in a proceeding or to an institution that is not a Government of Canada institution.",
+    "history": "",
+    "last_amended": "2015-08-01",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-7.html"
+  },
+  {
+    "id": "S-6.9-s7.1",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "7.1",
+    "marginal_note": "Clarification",
+    "part": "",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "7.1 For greater certainty, for the purpose of paragraph 8(2)(b) of the Privacy Act, the authority in this Act to disclose information includes the authority to disclose personal information, as defined in section 3 of the Privacy Act.",
+    "history": "2019, c. 13, s. 118.1",
+    "last_amended": "2019-06-21",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 7.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-7.1.html"
+  },
+  {
+    "id": "S-6.9-s8",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "8",
+    "marginal_note": "Non-derogation",
+    "part": "",
+    "division": "",
+    "heading": "Disclosure of Information",
+    "text": "8 Nothing in this Act limits or affects any authority to disclose information under another Act of Parliament or a provincial Act, at common law or under the royal prerogative.",
+    "history": "",
+    "last_amended": "2015-08-01",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-8.html"
+  },
+  {
+    "id": "S-6.9-s9",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "9",
+    "marginal_note": "Obligation — disclosing institution",
+    "part": "",
+    "division": "",
+    "heading": "Record Keeping",
+    "text": "9\n(1) Every Government of Canada institution that discloses information under this Act must prepare and keep records that set out\n(a) a description of the information;\n(b) the name of the individual who authorized its disclosure;\n(c) the name of the recipient Government of Canada institution;\n(d) the date on which it was disclosed;\n(e) a description of the information that was relied on to satisfy the disclosing institution that the disclosure was authorized under this Act; and\n(f) any other information specified by the regulations.\n(2) [Obligation — recipient institution] Every Government of Canada institution that receives information under this Act must prepare and keep records that set out\n(a) a description of the information;\n(b) the name of the institution that disclosed it;\n(c) the name or position of the head of the recipient institution — or of the person designated by the head — who received the information;\n(d) the date on which it was received by the recipient institution;\n(e) whether the information has been destroyed or returned under subsection 5.1(1);\n(f) if the information has been destroyed under subsection 5.1(1), the date on which it was destroyed;\n(g) if the information was returned under subsection 5.1(1) to the institution that disclosed it, the date on which it was returned; and\n(h) any other information specified by the regulations.\n(3) [Copy to National Security and Intelligence Review Agency] Within 30 days after the end of each calendar year, every Government of Canada institution that disclosed information under section 5 during the year and every Government of Canada institution that received such information must provide the National Security and Intelligence Review Agency with a copy of every record it prepared under subsection (1) or (2), as the case may be, with respect to the information.",
+    "history": "2015, c. 20, s. 2 “9”; 2019, c. 13, s. 119",
+    "last_amended": "2019-07-12",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-9.html"
+  },
+  {
+    "id": "S-6.9-s10",
+    "act_code": "S-6.9",
+    "act_short": "SCIDA",
+    "act_name": "Security of Canada Information Disclosure Act",
+    "section": "10",
+    "marginal_note": "Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Powers of Governor in Council",
+    "text": "10\n(1) The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations for carrying out the purposes and provisions of this Act, including regulations\n(a) respecting the manner of disclosure under section 5;\n(b) specifying information for the purposes of paragraph 9(1)(f) or (2)(f); and\n(c) respecting the manner in which records that are required by subsection 9(1) or (2) are to be prepared and kept and specifying the period during which they are to be kept.\n(2) [Amendments to Schedules 1 and 2] The Governor in Council may make an order adding the name of an institution to Schedule 1 or 2 or deleting one from either of those Schedules.\n(3) [Amendments to Schedule 3] The Governor in Council may make an order adding the name of a Government of Canada institution and the title of its head to Schedule 3, deleting the name of an institution and the title of its head from that Schedule or amending the name of an institution or the title of a head that is listed in that Schedule. An addition is authorized only if the institution has jurisdiction or responsibilities under an Act of Parliament or another lawful authority in respect of activities that undermine the security of Canada.",
+    "history": "2015, c. 20, s. 2 “10”; 2019, c. 13, s. 120",
+    "last_amended": "2019-07-12",
+    "current_to": "2023-12-15",
+    "citation": "SCIDA, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-6.9/section-10.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/S-8.35.json b/data/processed/S-8.35.json
new file mode 100644
index 0000000000000000000000000000000000000000..d9e962e2f15f9733adcd817d5398014bbb102d4c
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+++ b/data/processed/S-8.35.json
@@ -0,0 +1,2671 @@
+[
+  {
+    "id": "S-8.35-s1",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "1",
+    "marginal_note": "Short title",
+    "part": "",
+    "division": "",
+    "heading": "Short Title",
+    "text": "1 This Act may be cited as the Select Luxury Items Tax Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-1.html"
+  },
+  {
+    "id": "S-8.35-s2",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "2",
+    "marginal_note": "Definitions",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "2\n(1) The following definitions apply in this Act.\nassessment means an assessment under this Act and includes a reassessment. (cotisation)\nbank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque)\ncalendar quarter means a period of three months beginning on the first day of January, April, July or October. (trimestre civil)\nCommissioner means, except in sections 80 and 81 and subsections 153(1) to (8) and (19), the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)\ncommon-law partner of an individual at a particular time means a person who is the common-law partner of the individual at the particular time for the purposes of the Income Tax Act. (conjoint de fait)\nconfirmed delivery service means certified or registered mail or any other service that provides a record that a notice or document has been sent or delivered. (service de messagerie)\nconsideration includes any amount that is payable by operation of law. (contrepartie)\ncredit union has the same meaning as in subsection 137(6) of the Income Tax Act. (caisse de crédit)\nexport means export from Canada. (exportation)\ngovernment entity means\n(a) a department or agency of the government of Canada or of a province;\n(b) a municipality;\n(c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act;\n(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is\n(i) Her Majesty in right of Canada or a province,\n(ii) a municipality, or\n(iii) a corporation described in this paragraph; or\n(e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale)\nguest of a particular person on a subject item means an individual that uses or enjoys the subject item and that\n(a) does not deal at arm’s length with the particular person;\n(b) is an employee of the particular person or of a person that does not deal at arm’s length with the particular person; or\n(c) uses or enjoys the subject item, at the invitation of the particular person or a person referred to in paragraph (a) or (b), for no consideration or for nominal consideration. (invité)\nidentification number of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. (numéro d’identification)\nimport means import into Canada. (importation)\nIndigenous governing body has the same meaning as in section 2 of the Department of Indigenous Services Act. (corps dirigeant autochtone)\njudge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)\nmilitary authority means the Canadian Forces, within the meaning of section 14 of the National Defence Act, the Department of National Defence or a visiting force, as defined in section 2 of the Visiting Forces Act. (autorité militaire)\nMinister means the Minister of National Revenue. (ministre)\nmunicipality means\n(a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated; or\n(b) any other local authority that the Minister may determine to be a municipality for the purposes of this Act. (municipalité)\nofficer means, except in sections 75, 127 and 149,\n(a) a person who is appointed or employed in the administration or enforcement of this Act; and\n(b) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé)\npassenger seat means a seat on an aircraft other than a pilot seat. (siège passager)\nperson means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)\npersonal representative, of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. (représentant personnel)\npilot seat includes a flight engineer seat or a flight deck observer seat. (siège destiné au pilote)\npolice authority means\n(a) the Royal Canadian Mounted Police, the Ontario Provincial Police, the Sûreté du Québec, the Canadian Coast Guard or a municipal or regional police force established in accordance with provincial legislation;\n(b) a government entity that is responsible for the preservation and maintenance of the public peace; or\n(c) a prescribed person. (corps policier)\nprescribed means\n(a) in the case of a form or the manner of filing a form, authorized by the Minister;\n(b) in the case of the information to be given on or with a form, specified by the Minister; and\n(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)\nqualifying aircraft user means a person (other than a prescribed person) that is\n(a) Her Majesty in right of Canada or a province;\n(b) a person that is an agent of Her Majesty in right of Canada or a province;\n(c) a municipality;\n(d) an Indigenous governing body;\n(e) a police authority;\n(f) a government entity that has as its primary responsibility the conduct of emergency medical response activities or emergency fire response activities;\n(g) a government entity that has as its primary responsibility the operation, management and maintenance of a hospital;\n(h) a person that has as its primary responsibility the operation, management and maintenance of a listed airport, as defined in section 2 of the Air Travellers Security Charge Act;\n(i) NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the Canada Corporations Act; or\n(j) a prescribed person. (utilisateur admissible d’aéronef)\nrecord means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person, a computer system or other device. (registre)\nregistered vendor, in respect of a type of subject item, means a person that is registered under Division 5 as a vendor in respect of that type of subject item. (vendeur inscrit)\nselect subject vessel means\n(a) a subject vessel (other than a prescribed subject vessel) that is equipped with a bed, bunk, berth or similar sleeping amenity; or\n(b) a prescribed subject vessel. (navire assujetti désigné)\nsubject aircraft means an aircraft that is\n(a) an aeroplane, glider or helicopter, as those terms are defined in subsection 101.01(1) of the Canadian Aviation Regulations, that has a date of manufacture after 2018 if the aircraft\n(i) is equipped only with one or more pilot seats and cannot have any other seating configuration,\n(ii) is equipped only with one or more pilot seats, or is not equipped with any seats, and cannot have a seating configuration, excluding pilot seats, of 40 or greater, or\n(iii) is equipped with one or more pilot seats and one or more passenger seats and has a seating configuration, excluding pilot seats, of 39 or fewer, or\n(b) a prescribed aircraft,\nbut does not include\n(c) an aircraft that is designed and equipped for military activities,\n(d) an aircraft that is equipped for the carriage of goods only,\n(e) an aircraft\n(i) that is registered with a government before September 2022 otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and\n(ii) in respect of which a user of the aircraft has possession before September 2022,\n(f) a subject vehicle, or\n(g) a prescribed aircraft. (aéronef assujetti)\nsubject item means a subject aircraft, a subject vehicle or a subject vessel. (bien assujetti)\nsubject vehicle means\n(a) a motor vehicle that\n(i) is designed or adapted primarily to carry individuals on highways and streets,\n(ii) has a seating capacity of not more than 10 individuals,\n(iii) has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations, that is less than or equal to 3,856 kg,\n(iv) has a date of manufacture after 2018, and\n(v) is designed to travel with four or more wheels in contact with the ground, or\n(b) a prescribed motor vehicle,\nbut does not include\n(c) an ambulance,\n(d) a hearse,\n(e) a motor vehicle that is clearly marked for policing activities,\n(f) a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities,\n(g) a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements:\n(i) cooking facilities,\n(ii) a refrigerator or ice box,\n(iii) a self-contained toilet,\n(iv) a heating or air-conditioning system that can function independently of the vehicle engine,\n(v) a potable water supply system that includes a faucet and sink, and\n(vi) a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine,\n(h) a motor vehicle\n(i) that is registered before September 2022 with a government, and\n(ii) in respect of which possession was transferred to a user of the motor vehicle before September 2022, or\n(i) a prescribed motor vehicle. (véhicule assujetti)\nsubject vessel means\n(a) a vessel that\n(i) is designed or adapted for leisure, recreation or sport activities, and\n(ii) has a date of manufacture after 2018, or\n(b) a prescribed vessel,\nbut does not include\n(c) a floating home, as defined in subsection 123(1) of the Excise Tax Act,\n(d) a vessel that is designed and equipped solely for\n(i) commercially catching, harvesting or transporting fish or other living marine resources, or\n(ii) ferrying passengers or vehicles on a fixed schedule between two or more points,\n(e) a vessel that has sleeping facilities for more than 100 individuals who are not crew members,\n(f) a vessel\n(i) that is registered with a government before September 2022, otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and\n(ii) in respect of which a user of the vessel has possession before September 2022,\n(g) a subject vehicle or a subject aircraft, or\n(h) a prescribed vessel. (navire assujetti)\ntax means, except in subsection 13(1), sections 15 and 16, subparagraph 18(2)(a)(iv) and paragraph 42(1)(b), tax payable under this Act. (taxe)\nvessel means a boat, ship or craft that is designed, or is capable of being used, solely or partly for navigation in, on, through or immediately above water, without regard to the method or lack of propulsion. (navire)\n(2) [Definition of Canada] In or in respect of Subdivision B of Division 2, Canada has the same meaning as in the Customs Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-2.html"
+  },
+  {
+    "id": "S-8.35-s3",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "3",
+    "marginal_note": "Meaning of administration or enforcement of this Act",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "3 For greater certainty, a reference in this Act to the administration or enforcement of this Act includes the collection of any amount payable under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-3.html"
+  },
+  {
+    "id": "S-8.35-s4",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "4",
+    "marginal_note": "Person resident in Canada",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "4 For the purposes of Division 2 of Part 2 and paragraph 21(6)(e), a person is deemed to be resident in Canada at any time\n(a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere;\n(b) in the case of a partnership, a joint venture, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member or participant, or a majority of the members or participants, having management and control thereof is or are resident in Canada at that time;\n(c) in the case of a labour union, if the labour union is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and\n(d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-4.html"
+  },
+  {
+    "id": "S-8.35-s5",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "5",
+    "marginal_note": "Arm’s length",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "5\n(1) For the purposes of this Act\n(a) related persons are deemed not to deal with each other at arm’s length;\n(b) associated persons are deemed not to deal with each other at arm’s length; and\n(c) it is a question of fact whether persons not related to, or not associated with, each other are, at any particular time, dealing with each other at arm’s length.\n(2) [Related persons] For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that\n(a) a reference in those subsections to “corporation” is to be read as a reference to “corporation or partnership”; and\n(b) a reference in those subsections to “shares of the capital stock of a corporation” or “shareholders” is, in respect of a partnership, to be read as a reference to “rights in a partnership” or “partners”, respectively.\n(3) [Related persons — partnership] For the purposes of this Act, a member of a partnership is deemed to be related to the partnership.\n(4) [Associated persons] A particular corporation is associated with another corporation for the purposes of this Act if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act.\n(5) [Corporations controlled by same person or group] A person other than a corporation is associated with a particular corporation for the purposes of this Act if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others.\n(6) [Partnership or trust] For the purposes of this Act, a person is associated with\n(a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and\n(b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.\n(7) [Association with third person] For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person.\n(8) [Associated persons — partnership] For the purposes of this Act, a member of a partnership is deemed to be associated with the partnership.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-5.html"
+  },
+  {
+    "id": "S-8.35-s6",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "6",
+    "marginal_note": "Negative amounts",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "6 Except as specifically otherwise provided, if an amount or a number is required under this Act to be determined or calculated by or in accordance with an algebraic formula and the amount or number when so determined or calculated would, in the absence of this section, be a negative amount or number, it is deemed to be zero.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-6.html"
+  },
+  {
+    "id": "S-8.35-s7",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "7",
+    "marginal_note": "Sale — subject item",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "7\n(1) For the purposes of this Act, a vendor sells a subject item to a purchaser if\n(a) the vendor transfers ownership of the subject item to the purchaser by way of sale under an agreement; and\n(b) the subject item is delivered or made available in Canada in relation to the agreement.\n(2) [Partial ownership] For the purposes of this Act, a particular person transfers ownership of a subject item to another person even if, at the time ownership is transferred to the other person, the particular person retains partial ownership or transfers partial ownership to any third person.\n(3) [Security interest — not a sale] For the purposes of this Act and despite subsection (1), if, under an agreement entered into in respect of a debt or obligation, a person transfers a subject item or an interest in a subject item for the purpose of securing payment of the debt or performance of the obligation, the transfer is deemed not to be a sale of the subject item and the transferee is deemed not to be an owner of the subject item only because of the transfer, and if, on payment of the debt or performance of the obligation or the forgiveness of the debt or obligation, the subject item or interest is retransferred, the retransfer of the subject item or interest is deemed not to be a sale of a subject item.\n(4) [When sale completed] Subject to subsection (5), for the purposes of this Act, the sale of a subject item to a purchaser is completed at the earlier of\n(a) the time at which possession of the subject item is transferred to the purchaser or to another person, and\n(b) the time at which ownership of the subject item is transferred to the purchaser.\n(5) [When sale completed — regulations] For the purposes of this Act, if prescribed conditions are met in respect of the sale of a subject item to a purchaser, the sale is completed at the prescribed time.\n(6) [Deemed sale] For the purposes of this Act, except if prescribed circumstances exist, if ownership of a subject item is transferred in any manner otherwise than by way of sale from a particular person to another person and if the subject item is delivered or made available in Canada, the following rules apply:\n(a) the particular person is deemed to sell the subject item to the other person;\n(b) the particular person is deemed to be the vendor in respect of the sale and the other person is deemed to be the purchaser in respect of the sale;\n(c) the sale is deemed to be completed at the earlier of the time at which the possession of the subject item is transferred and the time at which ownership of the subject item is transferred; and\n(d) the value of the consideration paid for the sale of the subject item is deemed to be equal to the total of\n(i) the retail value of the subject item at the time at which the sale is completed as determined under paragraph (c), and\n(ii) a prescribed amount.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-7.html"
+  },
+  {
+    "id": "S-8.35-s8",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "8",
+    "marginal_note": "Improvement to subject item",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "8\n(1) Subject to subsection (2), for the purposes of this Act, an improvement in respect of a subject item is the provision of property or a service in any manner, including by way of sale, transfer, barter, exchange, licence, rental, lease, gift or disposition, that is a provision of\n(a) tangible personal property that is installed in or on, or is affixed to, the subject item;\n(b) a service that modifies the subject item and is physically performed in respect of the subject item; or\n(c) a prescribed property or service.\n(2) [Excluded improvements] For the purposes of this Act, the provision of property or a service is deemed not to be an improvement in respect of a subject item if it is\n(a) the provision of a repair, cleaning or maintenance service in respect of the subject item;\n(b) the provision of tangible personal property to replace other tangible personal property that is a part of the subject item and that is damaged, defective or non-functioning;\n(c) in the case of a subject vehicle,\n(i) the provision of tangible personal property that is, or a service that is in respect of,\n(A) a child safety seating system or a child safety restraint system, or\n(B) a trailer or camper, or\n(ii) the provision of tangible personal property or a service that specially equips or adapts the subject vehicle\n(A) for its use by or in transporting an individual using a wheelchair, or\n(B) with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability; or\n(d) the provision of a prescribed property or service.\n(3) [When improvement completed] Subject to subsection (4), for the purposes of this Act, an improvement in respect of a subject item is completed at\n(a) if the improvement is the provision of tangible personal property that is installed in or on, or is affixed to, the subject item, the time at which the installation of the tangible personal property is physically completed; and\n(b) if the improvement is the provision of a service that is physically performed in respect of the subject item, the time at which the performance of the service is physically completed.\n(4) [When improvement completed — regulations] For the purposes of this Act, if prescribed conditions are met in respect of an improvement in respect of a subject item, the improvement is completed at the prescribed time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-8.html"
+  },
+  {
+    "id": "S-8.35-s9",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "9",
+    "marginal_note": "Price threshold",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "9 For the purposes of this Act, the price threshold in respect of a subject item is\n(a) in the case of a subject vehicle, $100,000;\n(b) in the case of a subject aircraft, $100,000; and\n(c) in the case of a subject vessel, $250,000.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-9.html"
+  },
+  {
+    "id": "S-8.35-s10",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "10",
+    "marginal_note": "Definition of business",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "10\n(1) For the purposes of this section, a business includes a profession, calling, trade, manufacture or undertaking of any kind whatever and any activity engaged in on a regular or continuous basis that involves the provision of property by way of lease, licence or similar arrangement, but does not include an office or employment.\n(2) [Where flights originate and terminate] For the purposes of this section, a flight of a subject aircraft originates at the location of the take-off, as that term is defined in subsection 101.01(1) of the Canadian Aviation Regulations, of the subject aircraft and terminates at the location of the landing, as that term is defined in that subsection, of the subject aircraft.\n(3) [Qualifying flight] For the purposes of this section, except if prescribed circumstances exist, a subject aircraft is used for a flight that is a qualifying flight if\n(a) the purpose of the flight is to provide\n(i) a scheduled service, as defined in subsection 3(1) of the Transportation Information Regulations,\n(ii) an air ambulance service,\n(iii) an aerial fire fighting service,\n(iv) an aerial forest fire management service,\n(v) an aerial search and rescue operation,\n(vi) an aerial transportation service for the retrieval and transportation of organs for human transplant,\n(vii) an aerial weather altering service,\n(viii) an aerial survey service,\n(ix) an aerial construction service,\n(x) an aerial spraying or spreading service,\n(xi) an air flight training service, or\n(xii) for the carriage of goods only;\n(b) it is the case that\n(i) all or substantially all of the passenger seats on the flight are offered for sale on a seat-by-seat basis to the general public, and\n(ii) all or substantially all of the passengers on the flight are individuals that deal at arm’s length with\n(A) the person that operates the subject aircraft for the flight,\n(B) each person that is an owner of the subject aircraft, and\n(C) in cases where one or more of those passenger seats are offered for sale by a person other than a person referred to in clause (A) or (B), that other person;\n(c) the flight originates or terminates in a remote community listed in the schedule;\n(d) the flight is conducted in the course of a business of an owner of the subject aircraft (other than a business without a reasonable expectation of profit) and otherwise than for the leisure, recreation, sport or other enjoyment of\n(i) an owner of the subject aircraft,\n(ii) a guest of an owner of the subject aircraft on the subject aircraft, or\n(iii) another person that has the right to use the subject aircraft under a lease, licence or similar arrangement or a guest of the other person on the subject aircraft; or\n(e) prescribed circumstances exist.\n(4) [Qualifying subject aircraft] For the purposes of this Act, except in prescribed circumstances, a subject aircraft is a qualifying subject aircraft of a person at a particular time that is on a particular day if the person is an owner of the subject aircraft at the particular time and the amount determined by the following formula is greater than or equal to 0.9:\nis\n(a) if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and\n(b) in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that was a qualifying flight and that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of\n(i) the day on which the person became an owner of the subject aircraft, and\n(ii) the day that is one year before the particular day;\nis the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight\n(a) that is a qualifying flight,\n(b) that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and\n(c) throughout which the person is an owner of the subject aircraft;\nis a prescribed amount;\nis\n(a) if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and\n(b) in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of\n(i) the day on which the person acquired ownership of the subject aircraft, and\n(ii) the day that is one year before the particular day;\nis the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight\n(a) that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and\n(b) throughout which the person is an owner of the subject aircraft; and\nis a prescribed amount.\n(5) [Qualifying subject aircraft — regulations] For the purposes of this Act, a subject aircraft is a qualifying subject aircraft of a person at any time if prescribed conditions are met.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-10.html"
+  },
+  {
+    "id": "S-8.35-s11",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "11",
+    "marginal_note": "Where vessel journeys originate and terminate",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "11\n(1) For the purposes of this section, a journey by a subject vessel originates at the location at which any of the following activities occur and terminates at the location where the subject vessel is next stopped and at which any of the following activities occur:\n(a) individuals embark on or disembark from the subject vessel;\n(b) goods are loaded onto or removed from the subject vessel; and\n(c) the subject vessel is stopped to allow for its servicing or refuelling or for emergency or safety purposes.\n(2) [Use in Canada — vessel] For the purposes of this section, if a journey by a subject vessel originates or terminates at a location in Canada, the subject vessel is deemed to be used in Canada for the duration of the entire journey.\n(3) [Qualifying activities — vessel] For the purposes of this section, except in prescribed circumstances, a subject vessel (other than a select subject vessel) is used in Canada in the course of a qualifying activity at any time if\n(a) the subject vessel is used in Canada at that time otherwise than for the leisure, recreation, sport or other enjoyment of\n(i) an owner of the subject vessel,\n(ii) a guest of an owner of the subject vessel on the subject vessel, or\n(iii) another person that has the right to use the subject vessel under a lease, licence or similar arrangement or a guest of the other person on the subject vessel; or\n(b) prescribed circumstances exist.\n(4) [Qualifying subject vessel] For the purposes of this Act, except in prescribed circumstances, a subject vessel (other than a select subject vessel) is a qualifying subject vessel of a person at a particular time that is on a particular day if the person is an owner of the subject vessel at the particular time and the amount determined by the following formula is greater than or equal to 0.9:\nis\n(a) if the particular time is the time at which the person acquires ownership of the subject vessel, zero, and\n(b) in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada in the course of a qualifying activity during the period that ends on the particular day and begins on the later of\n(i) the day on which the person acquired ownership of the subject vessel, and\n(ii) the day that is one year before the particular day;\nis the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject vessel will be used in Canada in the course of a qualifying activity during the period that begins on the day after the particular day and that ends on\n(a) if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel, and\n(b) in any other case, the day that is one year after the particular day;\nis a prescribed amount;\nis\n(a) if the particular time is the time at which the person acquires ownership of the subject vessel, zero, and\n(b) in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada during the period that ends on the particular day and begins on the later of\n(i) the day on which the person acquired ownership of the subject vessel, and\n(ii) the day that is one year before the particular day;\nis the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject vessel will be used in Canada during the period that begins on the day after the particular day and that ends on\n(a) if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel to another person, and\n(b) in any other case, the day that is one year after the particular day; and\nis a prescribed amount.\n(5) [Qualifying subject vessel — regulations] For the purposes of this Act, a subject vessel is a qualifying subject vessel of a person at any time if prescribed conditions are met.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-11.html"
+  },
+  {
+    "id": "S-8.35-s12",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "12",
+    "marginal_note": "Registration of vehicle",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "12\n(1) For the purposes of this Act, a subject vehicle is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vehicle to travel on public roads within the jurisdiction of that government.\n(2) [Registration of aircraft] For the purposes of this Act, a subject aircraft is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject aircraft to fly within the jurisdiction of that government.\n(3) [Registration of vessel] For the purposes of this Act, a subject vessel is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vessel to navigate within the jurisdiction of that government.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-12.html"
+  },
+  {
+    "id": "S-8.35-s13",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "13",
+    "marginal_note": "Definitions",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION B - Consideration and Retail Value",
+    "text": "13\n(1) The following definitions apply in this Subdivision.\nmoney includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value. (argent)\nprovincial levy means\n(a) a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service, other than\n(i) a tax, duty or fee that is included in the Taxes, Duties and Fees (GST/HST) Regulations or that would be so included if paragraph 3(b) of those Regulations were read without reference to subparagraph (iv) of that paragraph, or\n(ii) a prescribed tax, duty, fee or amount; or\n(b) a prescribed tax, duty or fee. (prélèvement provincial)\nsupply means a provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. (fourniture)\n(2) [When supply is made] For the purposes of this Subdivision, a supply is made at the time at which\n(a) if the supply is a sale of a subject item, the sale is completed;\n(b) if the supply is an improvement in respect of a subject item, the improvement is completed;\n(c) if the supply is made in connection with a sale of a subject item and is not an improvement in respect of the subject item, the sale is completed;\n(d) if the supply is made in connection with an improvement in respect of a subject item and is not an improvement in respect of the subject item, the improvement is completed; and\n(e) in any other case, the supply is made for the purposes of Part IX of the Excise Tax Act.\n(3) [When supply is made — regulations] Despite subsection (2), for the purposes of this Subdivision, if prescribed conditions are met in respect of a supply, the supply is made at the prescribed time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-13.html"
+  },
+  {
+    "id": "S-8.35-s14",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "14",
+    "marginal_note": "Value of consideration",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION B - Consideration and Retail Value",
+    "text": "14\n(1) Subject to this Subdivision, for the purposes of this Act, the value of the consideration, or any part of the consideration, for a supply is deemed to be equal to\n(a) if the consideration or that part is expressed in money, the amount of the money; and\n(b) in any other case, the fair market value of the consideration or that part at the time at which the supply was made.\n(2) [Combined consideration] Subject to subsections (3) and (4), for the purposes of this Act, if\n(a) consideration is paid for a supply and other consideration is paid for one or more other supplies or matters, and\n(b) the consideration for one of the supplies or matters exceeds the consideration that would be reasonable if the other supply were not made or the other matter were not provided,\nthe consideration for each of the supplies and matters is deemed to be that part of the total of all amounts, each of which is consideration for one of those supplies or matters, that may reasonably be attributed to each of those supplies and matters.\n(3) [Consideration for sale includes fees] For the purposes of this Act, if consideration is paid for the sale of a subject item and other consideration is paid for one or more other supplies or matters (other than an improvement in respect of the subject item) and the other consideration represents a fee or other similar charge in respect of the subject item or the sale, the following rules apply:\n(a) the other supplies and matters are deemed to form part of the sale; and\n(b) the other consideration is to be included in the consideration for the sale.\n(4) [Consideration for improvement includes fees] For the purposes of this Act, if consideration is paid for an improvement in respect of a subject item and other consideration is paid for one or more other supplies or matters (other than a sale of the subject item) and the other consideration represents a fee or other similar charge in respect of the improvement, the following rules apply:\n(a) the other supplies and matters are deemed to form part of the improvement; and\n(b) the other consideration is to be included in the consideration for the improvement.\n(5) [Incidental supplies] For the purposes of this Act, if a particular property or service is supplied together with any other property or service for a single consideration and if it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied.\n(6) [Non-arm’s length supplies] For the purposes of this Act, if a supply of property or a service is made between persons not dealing with each other at arm’s length for consideration less than the fair market value of the property or service at the time at which the supply is made, the consideration paid for the supply is deemed to be equal to the fair market value of the property or service at that time.\n(7) [Nominal consideration] For the purposes of this Act, if a supply of property or a service is made for no consideration or nominal consideration, the consideration paid for the supply is deemed to be equal to the fair market value of the property or service at the time at which the supply is made.\n(8) [Improvement by way of lease, etc.] For the purposes of this Act, if an improvement in respect of a subject item is provided by way of lease, licence or similar arrangement and the improvement is the provision of tangible personal property, the consideration paid for the improvement is deemed to be equal to the fair market value of the improvement at the time at which the improvement is completed.\n(9) [Value in Canadian currency] For the purposes of this Act, if the consideration for a supply is expressed in a foreign currency, the value of the consideration is to be computed on the basis of the value of that foreign currency in Canadian currency on the day that the supply is made, or on such other day as is acceptable to the Minister.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-14.html"
+  },
+  {
+    "id": "S-8.35-s15",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "15",
+    "marginal_note": "Levies included in consideration",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION B - Consideration and Retail Value",
+    "text": "15 For the purposes of this Act, the consideration for a supply of property or a service includes\n(a) any tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of the supply, production or importation of the property or service, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the property or service;\n(b) any provincial levy that is payable or collectible in respect of the supply or production of the property or service; and\n(c) any other amount that is collectible in respect of the supply or production of the property or service under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-15.html"
+  },
+  {
+    "id": "S-8.35-s16",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "16",
+    "marginal_note": "Retail value of subject item",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION B - Consideration and Retail Value",
+    "text": "16 For the purposes of this Act, the retail value of a subject item at any time is the amount determined by the formula\nis the fair market value of the subject item at that time;\nis the total of all amounts, each of which is a fee or charge in respect of the transportation or freight of the subject item but only to the extent that the amount is not included in the determination of A;\nis the total of all amounts, each of which is an amount described in any of the following paragraphs but only to the extent that each amount is not included in the determination of A:\n(a) a tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of a supply of the subject item or in respect of the production or importation of the subject item, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the subject item,\n(b) a provincial levy that is payable or collectible in respect of a supply of the subject item or in respect of the production of the subject item, and\n(c) another amount that is collectible in respect of a supply of the subject item or in respect of the production of the subject item under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy; and\nis a prescribed amount.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-16.html"
+  },
+  {
+    "id": "S-8.35-s17",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "17",
+    "marginal_note": "Her Majesty",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "SUBDIVISION C - Her Majesty",
+    "text": "17 This Act is binding on Her Majesty in right of Canada or a province.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-17.html"
+  },
+  {
+    "id": "S-8.35-s18",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "18",
+    "marginal_note": "Tax — sale of subject item",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION A - Tax on Sale",
+    "text": "18\n(1) Subject to this Act, if a vendor sells a subject item to a purchaser and the taxable amount of the subject item exceeds the price threshold in respect of the subject item, tax in respect of the subject item is payable to Her Majesty in right of Canada in the amount determined under section 34.\n(2) [Liability for tax — vendor or purchaser] The tax under subsection (1) in respect of a subject item sold by a vendor to a purchaser is payable by\n(a) the purchaser, in the case where the vendor is\n(i) Her Majesty in right of Canada or a province,\n(ii) an agent of Her Majesty in right of Canada or a province,\n(iii) an Indigenous governing body,\n(iv) a person entitled to tax relief privileges under the Foreign Missions and International Organizations Act for the tax payable under subsection 165(1) of the Excise Tax Act in respect of the sale, or\n(v) a prescribed person; and\n(b) the vendor, in any other case.\n(3) [When tax payable] The tax under subsection (1) becomes payable at the time at which the sale is completed.\n(4) [Taxable amount] Subject to subsections (5) to (7), the taxable amount of a subject item sold by a vendor to a purchaser is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the value of the consideration for the sale of the subject item;\nis the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is provided by the vendor, or a person that does not deal at arm’s length with the vendor, in connection with the sale of the subject item, but only to the extent that the amount is not included in the determination of A; and\nis a prescribed amount.\n(5) [Taxable amount — lease by non-arm’s length purchaser] Subject to subsection (7), if a vendor sells a subject item to a purchaser that does not deal at arm’s length with the vendor, if the purchaser and another person enter into a lease, licence or similar arrangement (in this subsection referred to as the “lease agreement”) that provides the other person with the right to use the subject item for a period of at least six months and if the lease agreement is entered into in connection with the sale, the taxable amount of the subject item is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the greatest of\n(a) the value of the consideration for the sale,\n(b) the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease agreement, and\n(c) the retail value of the subject item at the time at which possession of the subject item is transferred to the other person under the lease agreement; and\nis a prescribed amount.\n(6) [Taxable amount — lease to vendor by purchaser] Subject to subsection (7), if a vendor sells a subject item to a purchaser, if the purchaser and the vendor enter into a lease, licence or similar arrangement (in this subsection referred to as the “lease agreement”) that provides the vendor with the right to use the subject item for a period of at least six months and if the lease agreement is entered into in connection with the sale, the taxable amount of the subject item is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the greater of\n(a) the value of the consideration for the sale, and\n(b) the retail value of the subject item at the time at which the vendor first has the right to use the subject item under the lease agreement; and\nis a prescribed amount.\n(7) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-18.html"
+  },
+  {
+    "id": "S-8.35-s19",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "19",
+    "marginal_note": "Tax not payable — registered vendor of vehicles",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION A - Tax on Sale",
+    "text": "19\n(1) The tax under section 18 in respect of a subject vehicle sold by a vendor to a purchaser is not payable if an exemption certificate applies in respect of the sale of the subject vehicle in accordance with section 36 and if the vendor is a registered vendor in respect of subject vehicles or a prescribed person.\n(2) [Tax not payable — previously registered vehicle] The tax under section 18 in respect of a subject vehicle sold by a vendor to a purchaser is not payable if the subject vehicle has been registered with the Government of Canada or a province except if\n(a) the subject vehicle was registered only because of the sale and has never otherwise been registered with the Government of Canada or a province; or\n(b) the vendor\n(i) is Her Majesty in right of Canada or a province, an agent of Her Majesty in right of Canada or a province or an Indigenous governing body,\n(ii) imported the subject vehicle, and\n(iii) did not pay tax under section 20 in respect of the importation of the subject vehicle.\n(3) [Tax not payable — certain vehicles] The tax under section 18 in respect of a subject vehicle sold by a vendor to a purchaser is not payable if\n(a) the subject vehicle is equipped for policing activities and\n(i) the purchaser is a police authority or a military authority, or\n(ii) it is the case that\n(A) the purchaser and a police authority or military authority enter into an agreement that is a lease, licence or similar arrangement,\n(B) the agreement is entered into at or before the time at which the sale is completed,\n(C) the police authority or military authority has the right to use the subject vehicle for a period of at least six months under the agreement,\n(D) the purchaser transfers possession of the subject vehicle to the police authority or military authority under the agreement, and\n(E) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister that the conditions in clauses (A) to (D) are met in respect of the subject vehicle; or\n(b) the subject vehicle is equipped for military activities and\n(i) the purchaser is a military authority, or\n(ii) it is the case that\n(A) the purchaser and a military authority enter into an agreement that is a lease, licence or similar arrangement,\n(B) the agreement is entered into at or before the time at which the sale is completed,\n(C) the military authority has the right to use the subject vehicle for a period of at least six months under the agreement,\n(D) the purchaser transfers possession of the subject vehicle to the military authority under the agreement, and\n(E) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister that the conditions in clauses (A) to (D) are met in respect of the subject vehicle.\n(4) [Exemption certificate for aircraft or vessel] The tax under section 18 in respect of a subject aircraft or subject vessel sold by a vendor to a purchaser is not payable if an exemption certificate applies in respect of the sale in accordance with section 36.\n(5) [Tax certificate for aircraft or vessel] The tax under section 18 in respect of a subject aircraft or subject vessel sold by a vendor to a purchaser is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section 37 at the time at which the sale is completed.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-19.html"
+  },
+  {
+    "id": "S-8.35-s20",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "20",
+    "marginal_note": "Tax — importation into Canada",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION B - Tax on Importation",
+    "text": "20\n(1) Subject to this Act, a person that is liable under the Customs Act to pay duty on an imported subject item, or that would be so liable if the subject item were subject to duty, must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34 if the taxable amount of the subject item exceeds the price threshold in respect of the subject item.\n(2) [Taxable amount] Subject to subsection (3), the taxable amount of a subject item that is imported is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the value of the subject item, as it would be determined under the Customs Act for the purposes of calculating duties imposed on the subject item at a percentage rate, whether the subject item is in fact subject to duty;\nis the amount of all duties and taxes, if any, payable on the subject item under the Customs Tariff, the Excise Tax Act (other than Part IX of that Act), the Special Import Measures Act or any other law relating to customs; and\nis a prescribed amount.\n(3) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.\n(4) [Application of Customs Act] Subject to this Act, tax under this section in respect of a subject item is to be paid and collected under the Customs Act, and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject item under the Customs Tariff and, for those purposes, the Customs Act applies with any modifications that the circumstances require.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-20.html"
+  },
+  {
+    "id": "S-8.35-s21",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "21",
+    "marginal_note": "Tax not payable — registered vendor",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION B - Tax on Importation",
+    "text": "21\n(1) The tax under section 20 in respect of a subject item that is imported is not payable if the subject item is imported by a registered vendor in respect of that type of subject item.\n(2) [Tax not payable — previously registered vehicles] The tax under section 20 in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless\n(a) the registration was done in connection with the importation; and\n(b) the subject vehicle has never otherwise been registered with the Government of Canada or a province.\n(3) [Tax not payable — certain vehicles] The tax under section 20 in respect of a subject vehicle that is imported is not payable if\n(a) the subject vehicle is equipped for policing activities and imported by a police authority or a military authority; or\n(b) the subject vehicle is equipped for military activities and imported by a military authority.\n(4) [Tax not payable — tax certificate] The tax under section 20 in respect of a subject aircraft or subject vessel is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section 37 at the time at which the tax would become payable in the absence of this subsection.\n(5) [Tax not payable — special import certificate] The tax under section 20 in respect of a subject aircraft or subject vessel (other than a select subject vessel) that is imported is not payable if, at the time at which the tax would become payable in the absence of this subsection, a special import certificate in respect of the importation is in effect in accordance with section 38.\n(6) [Tax not payable — special cases] The tax under section 20 in respect of a subject item that is imported is not payable if\n(a) the subject item is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the Customs Tariff, to the extent that the subject item is not subject to duty under that Act;\n(b) the subject item is imported for the sole purpose of maintenance, overhaul or repair of the subject item in Canada and\n(i) neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and\n(ii) the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n(c) it is the case that\n(i) the subject item is a foreign-based conveyance,\n(ii) the importation of the subject item was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the Customs Tariff in paragraph (a) but the subject item is diverted solely for maintenance, overhaul or repair in Canada,\n(iii) neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and\n(iv) the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n(d) the subject item is a subject vessel imported in circumstances where customs duties have been removed under subsection 7(1) of the Vessel Duties Reduction or Removal Regulations;\n(e) the subject item is a subject vehicle that is imported temporarily by an individual resident in Canada and\n(i) the subject item was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the subject item is provided for a period of less than 180 days,\n(ii) immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and\n(iii) the subject item is exported within 30 days after the importation; or\n(f) the subject item would be classified under tariff item No. 9802.00.00 of the schedule to the Customs Tariff to the extent that the subject item would not be subject to duty under that Act if the definition conveyance in section 2 of the Temporary Importation of Conveyances by Residents of Canada Regulations were read as follows:\nconveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods;",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-21.html"
+  },
+  {
+    "id": "S-8.35-s22",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "22",
+    "marginal_note": "Definition of determination of the tax status",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION B - Tax on Importation",
+    "text": "22\n(1) In this section, determination of the tax status of a subject item means a determination, re-determination or further re-determination that tax under this Subdivision is, or is not, payable in respect of the subject item.\n(2) [Application of Customs Act — determination] Subject to subsections (4) to (6), the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under that Act apply, with any modifications that the circumstances require, to the determination of the tax status of a subject item for the purposes of this Subdivision as if it were the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject item.\n(3) [Application of Customs Act — appraisal] The Customs Act and the regulations made under that Act apply, with any modifications that the circumstances require, to the appraisal, re-appraisal or further re-appraisal of the value of a subject item for the purposes of this Subdivision as if it were the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject item.\n(4) [Appeals of determination of tax status] In applying the Customs Act to a determination of the tax status of a subject item, the references in that Act to the “Canadian International Trade Tribunal” are to be read as references to the “Tax Court of Canada”.\n(5) [Application — this Act and Tax Court of Canada Act] The provisions of this Act and of the Tax Court of Canada Act that apply to an appeal taken under section 100 apply, with any modifications that the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of the Customs Act in a determination of the tax status of a subject item as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 97(8) or (9) as a consequence of a notice of objection filed under subsection 97(1) by the person to which the President is required to give notice under section 60 or 61 of the Customs Act, as the case may be, of the decision.\n(6) [Rebate — appraisal or re-appraisal] If, because of an appraisal, a re-appraisal or a further re-appraisal of the value of a subject item or a determination of the tax status of a subject item, it is determined that the amount that was paid as tax under this Subdivision in respect of the subject item exceeds the amount of tax that is required under this Subdivision to be paid in respect of the subject item and a refund of the excess would be given under paragraph 59(3)(b) or 65(1)(b) of the Customs Act if the tax under this Subdivision in respect of the subject item were a customs duty in respect of the subject item levied under the Customs Tariff, a rebate of the excess is to be paid, subject to section 46, to the person that paid the excess, and the provisions of the Customs Act that relate to the payment of such refunds and interest on such refunds apply, with any modifications that the circumstances require, as if the rebate of the excess were a refund of duty.\n(7) [Application of section 69 of Customs Act] Subject to section 46, section 69 of the Customs Act applies, with any modifications that the circumstances require, if an appeal in respect of the value of a subject item or a determination of the tax status of a subject item is taken for the purpose of determining whether tax under this Subdivision in respect of the subject item is payable or of determining the amount of such tax.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-22.html"
+  },
+  {
+    "id": "S-8.35-s23",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "23",
+    "marginal_note": "Tax — registration of registered vendor’s vehicle",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION C - Tax in Other Circumstances",
+    "text": "23\n(1) Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle at a particular time, if the subject vehicle is registered at the particular time with the Government of Canada or a province, if the subject vehicle has never otherwise been registered with the Government of Canada or a province and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section 34.\n(2) [When tax payable] The tax under subsection (1) becomes payable at the particular time referred to in that subsection.\n(3) [Tax not payable] The tax under subsection (1) in respect of a registration of a subject vehicle owned by a registered vendor is not payable if the registration of the subject vehicle is done only because\n(a) the subject vehicle is sold by the registered vendor to a purchaser; or\n(b) the right to use the subject vehicle is provided by the registered vendor to a person under a lease, licence or similar arrangement.\n(4) [Taxable amount] Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the greater of\n(a) the retail value of the subject vehicle at the time at which the subject vehicle is registered with the Government of Canada or a province, and\n(b) the retail value of the subject vehicle at the time at which the registered vendor first uses the subject vehicle; and\nis a prescribed amount.\n(5) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject vehicle in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-23.html"
+  },
+  {
+    "id": "S-8.35-s24",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "24",
+    "marginal_note": "Tax — lease of subject vehicle",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION C - Tax in Other Circumstances",
+    "text": "24\n(1) Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle, if the registered vendor provides the right to use the subject vehicle to another person under a lease, licence or similar arrangement, if the subject vehicle has not previously been registered with the Government of Canada or a province otherwise than in connection with the lease, licence or similar arrangement and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section 34.\n(2) [When tax payable] The tax under subsection (1) becomes payable at the time at which the other person first has the right to use the subject item under the lease, licence or similar arrangement.\n(3) [Tax not payable] The tax under subsection (1) in respect of a subject vehicle that is owned by a registered vendor and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if\n(a) the subject vehicle is equipped for policing activities and\n(i) the other person is a police authority or military authority,\n(ii) the other person has the right to use the subject item for a period of at least six months under the lease, licence or similar arrangement,\n(iii) the registered vendor transfers possession of the subject vehicle to the other person under the lease, licence or similar arrangement, and\n(iv) the registered vendor retains evidence satisfactory to the Minister that the conditions in subparagraphs (i) to (iii) are met in respect of the subject item; or\n(b) the subject vehicle is equipped for military activities and\n(i) the other person is a military authority,\n(ii) the other person has the right to use the subject item for a period of at least six months under the lease, licence or similar arrangement,\n(iii) the registered vendor transfers possession of the subject vehicle to the other person under the lease, licence or similar arrangement, and\n(iv) the registered vendor retains evidence satisfactory to the Minister that the conditions in subparagraphs (i) to (iii) are met in respect of the subject item.\n(4) [Taxable amount] Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the greater of\n(a) the retail value of the subject vehicle at the time at which possession of the subject vehicle is first transferred to the other person under the lease, licence or similar arrangement, and\n(b) the retail value of the subject vehicle at the time at which the other person first has the right to use the subject vehicle under the lease, license or similar arrangement; and\nis a prescribed amount.\n(5) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-24.html"
+  },
+  {
+    "id": "S-8.35-s25",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "25",
+    "marginal_note": "Tax — lease of aircraft or vessel",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION C - Tax in Other Circumstances",
+    "text": "25\n(1) Subject to this Act, if a particular person is an owner of a subject item that is a subject aircraft or subject vessel, if the particular person provides the right to use the subject item to another person under a lease, licence or similar arrangement and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the particular person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34.\n(2) [When tax payable] The tax under subsection (1) becomes payable at the time at which the other person first has the right to use the subject item under the lease, licence or similar arrangement.\n(3) [Tax not payable] The tax under subsection (1) in respect of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if, at the time at which the other person first has the right to use the subject item under a lease, licence or similar arrangement\n(a) in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the particular person;\n(b) in the case of a subject aircraft,\n(i) the subject item is a qualifying subject aircraft of the particular person,\n(ii) each person that is an owner of the subject item is a qualifying aircraft user, or\n(iii) the other person is a qualifying aircraft user; or\n(c) a tax certificate in respect of the subject item is in effect in accordance with section 37.\n(4) [Taxable amount] Subject to subsection (5), the taxable amount of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the greater of\n(a) the retail value of the subject item at the time at which possession of the subject item is first transferred to the other person under the lease, licence or similar arrangement, and\n(b) the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease, license or similar arrangement; and\nis a prescribed amount.\n(5) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-25.html"
+  },
+  {
+    "id": "S-8.35-s26",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "26",
+    "marginal_note": "Tax — use of aircraft or vessel",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION C - Tax in Other Circumstances",
+    "text": "26\n(1) Subject to this Act, if a person is an owner at a particular time of a subject item that is a subject aircraft or subject vessel, if the subject item is used in Canada at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34.\n(2) [When tax payable] The tax under subsection (1) becomes payable at the particular time referred to in that subsection.\n(3) [Tax not payable] The tax under subsection (1) in respect of a subject item that is used in Canada by a person at a particular time is not payable if\n(a) in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the person at the particular time;\n(b) the person is a registered vendor in respect of that type of subject item and the use of the subject item by the person is reasonably necessary or incidental to the manufacture, offering for sale or transportation of the subject item;\n(c) in the case of a subject aircraft, at the particular time\n(i) the subject item is a qualifying subject aircraft, or\n(ii) each person that is an owner of the subject aircraft is a qualifying aircraft user;\n(d) a tax certificate in respect of the subject item is in effect at the particular time in accordance with section 37;\n(e) the person imported the subject item before the particular time and tax under section 20 in respect of the importation was not payable by the person because of the application of subsection 21(6); or\n(f) tax in respect of the subject item became payable under section 27 or 28 by the person at or before the particular time.\n(4) [Taxable amount] Subject to subsection (5), the taxable amount of a subject item that is used in Canada at a particular time is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the retail value of the subject item at the particular time; and\nis a prescribed amount.\n(5) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-26.html"
+  },
+  {
+    "id": "S-8.35-s27",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "27",
+    "marginal_note": "Tax — ceasing to be registered vendor",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION C - Tax in Other Circumstances",
+    "text": "27\n(1) Subject to this Act, if a person ceases to be a registered vendor in respect of a type of subject item at a particular time, if the person is an owner of a subject item of that type at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34.\n(2) [When tax payable] The tax under subsection (1) becomes payable at the particular time referred to in that subsection.\n(3) [Tax not payable] The tax under subsection (1) in respect of a subject item that is owned by a person at the particular time at which the person ceases to be a registered vendor in respect of that type of subject item is not payable if\n(a) in the case of a subject vehicle, the subject item was registered with the Government of Canada or a province before the particular time;\n(b) in the case of a subject aircraft,\n(i) if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user at the particular time, and\n(ii) in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user at the particular time;\n(c) in the case of a subject aircraft or subject vessel (other than a select subject vessel), the subject item is a qualifying subject aircraft or qualifying subject vessel of the person at the particular time; or\n(d) in the case of a subject aircraft or subject vessel, a tax certificate in respect of the subject item is in effect at the particular time in accordance with section 37.\n(4) [Taxable amount] Subject to subsection (5), the taxable amount of a subject item owned by a person is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the retail value of the subject item at the time at which the person ceases to be a registered vendor in respect of that type of subject item; and\nis a prescribed amount.\n(5) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-27.html"
+  },
+  {
+    "id": "S-8.35-s28",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "28",
+    "marginal_note": "Tax — ceasing to be qualifying aircraft user",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION C - Tax in Other Circumstances",
+    "text": "28\n(1) Subject to this Act, if a person ceases to be a qualifying aircraft user at a particular time, if the person is an owner of a subject aircraft at the particular time and if the taxable amount of the subject aircraft exceeds the price threshold in respect of the subject aircraft, the person must pay to Her Majesty in right of Canada tax in respect of the subject aircraft in the amount determined under section 34.\n(2) [When tax payable] The tax under subsection (1) becomes payable at the particular time referred to in that subsection.\n(3) [Tax not payable] The tax under subsection (1) in respect of a subject aircraft that is owned by a person at the particular time at which the person ceases to be a qualifying aircraft user is not payable if\n(a) the subject aircraft is a qualifying subject aircraft of the person at the particular time; or\n(b) a tax certificate in respect of the subject aircraft is in effect at the particular time in accordance with section 37.\n(4) [Taxable amount] Subject to subsection (5), the taxable amount of a subject aircraft owned by a person is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula\nis the retail value of the subject aircraft at the time at which the person ceases to be a qualifying aircraft user; and\nis a prescribed amount.\n(5) [Taxable amount — regulations] For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-28.html"
+  },
+  {
+    "id": "S-8.35-s29",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "29",
+    "marginal_note": "Rules — improvement after sale",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION D - Tax on Improvements",
+    "text": "29\n(1) Subject to section 31, for the purposes of this section and for the purposes of determining under section 35 the amount of tax payable under this section, if a vendor sells a subject item to a particular purchaser, the following rules apply:\n(a) the improvement period in respect of the subject item is the period that begins on the day that an agreement for the sale is entered into and ends on\n(i) if the subject item is subsequently sold to a person that deals at arm’s length with the particular purchaser and if the sale to the person is completed on a particular day that is before the day that is one year after the day on which the sale to the particular purchaser is completed, the particular day, and\n(ii) in any other case, the day that is one year after the day on which the sale to the particular purchaser is completed;\n(b) the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under section 18 in respect of the sale to the particular purchaser; and\n(c) the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item.\n(2) [Tax — improvement after sale] Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section 35 if\n(a) a vendor sells the subject item to the person and tax in respect of the subject item becomes payable under section 18; and\n(b) the net improvement amount of the subject item is greater than or equal to $5,000.\n(3) [When tax payable] The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-29.html"
+  },
+  {
+    "id": "S-8.35-s30",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "30",
+    "marginal_note": "Rules — improvement in other circumstances",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION D - Tax on Improvements",
+    "text": "30\n(1) Subject to section 31, for the purposes of this section and for the purposes of determining under section 35 the amount of tax payable under this section, if tax in respect of a subject item becomes payable by a person on a particular day under any of sections 20 and 23 to 28, the following rules apply:\n(a) the improvement period in respect of the subject item is the period that begins on the particular day and ends on\n(i) if the subject item is subsequently sold to another person that deals at arm’s length with the person and the sale is completed before the day that is one year after the particular day, the day on which the sale is completed, and\n(ii) in any other case, the day that is one year after the particular day;\n(b) the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under whichever of those sections is applicable; and\n(c) the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item.\n(2) [Tax — improvement in other circumstances] Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section 35 if\n(a) tax in respect of the subject item becomes payable on a particular day by the person under any of sections 20 and 23 to 28; and\n(b) the net improvement amount of the subject item is greater than or equal to $5,000.\n(3) [When tax payable] The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-30.html"
+  },
+  {
+    "id": "S-8.35-s31",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "31",
+    "marginal_note": "Improvement period — regulations",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION D - Tax on Improvements",
+    "text": "31\n(1) For the purposes of this Subdivision, if prescribed circumstances exist, the improvement period in respect of a subject item is a prescribed period.\n(2) [Unimproved taxable amount — regulations] For the purposes of this Subdivision and for the purposes of determining under section 35 the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the unimproved taxable amount of the subject item is to be determined in prescribed manner.\n(3) [Net improvement amount — regulations] For the purposes of this Subdivision and for the purposes of determining under section 35 the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the net improvement amount of the subject item is to be determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-31.html"
+  },
+  {
+    "id": "S-8.35-s32",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "32",
+    "marginal_note": "Non-arm’s length — joint and several, or solidary, liability",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION D - Tax on Improvements",
+    "text": "32 If tax in respect of a subject item is payable by a particular person under section 29 or 30 and if ownership of the subject item is transferred at any time during the improvement period in respect of the subject item to another person that is not dealing at arm’s length with the particular person, the other person is jointly and severally, or solidarily, liable with the particular person for the payment of the tax.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-32.html"
+  },
+  {
+    "id": "S-8.35-s33",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "33",
+    "marginal_note": "Tax not payable — regulations",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION E - General Rules",
+    "text": "33 Tax under this Act in respect of a subject item is not payable if prescribed circumstances exist.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-33.html"
+  },
+  {
+    "id": "S-8.35-s34",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "34",
+    "marginal_note": "Amount of tax — general",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION E - General Rules",
+    "text": "34 The amount of tax payable under this Division (other than Subdivision D) in respect of a subject item is equal to the lesser of\n(a) the amount determined by the formula\nis the taxable amount of the subject item, and\nis 10%, and\n(b) the amount determined by the formula\nis the taxable amount of the subject item,\nis the price threshold in respect of the subject item, and\nis 20%.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-34.html"
+  },
+  {
+    "id": "S-8.35-s35",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "35",
+    "marginal_note": "Amount of tax — improvement",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 2 - Application of Tax",
+    "heading": "SUBDIVISION E - General Rules",
+    "text": "35 The amount of tax payable under Subdivision D in respect of a subject item is equal to the amount determined by the formula\nis the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section 34 and the taxable amount of the subject item were equal to the total of the unimproved taxable amount of the subject item and the net improvement amount of the subject item;\nis the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section 34 and the taxable amount of the subject item were equal to the unimproved taxable amount of the subject item; and\nis a prescribed amount.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-35.html"
+  },
+  {
+    "id": "S-8.35-s36",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "36",
+    "marginal_note": "Exemption certificate",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 3 - Certificates",
+    "heading": "DIVISION 3 - Certificates",
+    "text": "36\n(1) For the purposes of this Act, an exemption certificate applies in respect of the sale of a subject item by a vendor to a purchaser only if\n(a) the certificate is made in prescribed form containing prescribed information;\n(b) the certificate includes\n(i) the identification number of the subject item,\n(ii) one of the following declarations by the purchaser:\n(A) a declaration that the purchaser is a registered vendor in respect of that type of subject item at the time at which the sale is completed,\n(B) in the case of a subject aircraft, a declaration that the purchaser is a qualifying aircraft user at the time at which the sale is completed,\n(C) in the case of a subject aircraft, a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject aircraft of the purchaser, or\n(D) in the case of a subject vessel (other than a select subject vessel), a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject vessel of the purchaser,\n(iii) if the certificate includes the declaration in clause (ii)(A), the registration number assigned to the purchaser under subsection 51(2), and\n(iv) an acknowledgement by the purchaser that the purchaser is assuming liability to pay any amount of tax in respect of the subject item that is or may become payable by the purchaser under this Act;\n(c) the purchaser provides, in a manner satisfactory to the Minister, the certificate in respect of the sale to the vendor; and\n(d) the vendor retains the certificate.\n(2) [Exemption certificate — multiple purchasers] For the purposes of this Act, if a subject item is sold by a vendor to more than one purchaser, an exemption certificate applies in respect of the sale of the subject item only if\n(a) in the absence of this subsection, an exemption certificate would apply in respect of each purchaser in accordance with subsection (1); and\n(b) the declaration that is made by each purchaser under subparagraph (1)(b)(ii) is made under the same clause of that subparagraph.\n(3) [Exemption certificate — regulations] Despite subsections (1) and (2), for the purposes of this Act, if prescribed circumstances exist, an exemption certificate applies in respect of a sale of a subject item.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-36.html"
+  },
+  {
+    "id": "S-8.35-s37",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "37",
+    "marginal_note": "Tax certificate",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 3 - Certificates",
+    "heading": "DIVISION 3 - Certificates",
+    "text": "37\n(1) A person must send to the Minister an application for a tax certificate in respect of a subject item that is a subject aircraft or subject vessel if\n(a) tax in respect of the subject item became payable by the person on a particular day;\n(b) it is the case that\n(i) if the tax became payable under section 20, the tax was paid in accordance with that section, and\n(ii) in any other case, the person has filed with the Minister the return for the reporting period that includes the particular day and the person has taken into account the tax in determining the net tax for that reporting period;\n(c) in the case where a rebate is or was available in respect of the subject item under Division 4, the amount of the rebate is less than the amount of the tax; and\n(d) prescribed conditions, if any, are met.\n(2) [Content of application] An application under subsection (1) in respect of a subject item must\n(a) include the identification number of the subject item;\n(b) specify the date on which the tax in respect of the subject item became payable;\n(c) include evidence satisfactory to the Minister that the conditions described in subparagraph (1)(b)(i) or (ii), as the case may be, are met; and\n(d) be made in prescribed form containing prescribed information.\n(3) [Timing of application] An application under subsection (1) in respect of a subject item must be filed with the Minister in prescribed manner on or before\n(a) the particular day that is one year after the day on which the tax in respect of the subject item became payable; or\n(b) any day after the particular day that the Minister may allow.\n(4) [Issuance of tax certificate] Upon receipt of an application under subsection (1) in respect of a subject item, the Minister must consider, with all due dispatch, the application and, if the Minister is satisfied that the conditions described in that subsection are met in respect of the subject item, issue a tax certificate in respect of the subject item specifying\n(a) the identification number of the subject item;\n(b) the date on which the tax certificate came into effect; and\n(c) any other information that is prescribed by regulation.\n(5) [Tax certificate — in effect] For the purposes of this Act, a tax certificate in respect of a subject item that is issued under subsection (4) is deemed to be in effect beginning immediately after the time at which the tax in respect of the subject item became payable.\n(6) [Existing certificate] The Minister must not issue a tax certificate in respect of a subject item if another tax certificate has previously been issued in respect of the subject item under subsection (4) and the other tax certificate has not been revoked under subsection (10).\n(7) [Statement to applicant] After considering an application under subsection (1) in respect of a subject item, the Minister must send, or make available in electronic format, to the applicant a statement specifying whether or not a tax certificate was issued under subsection (4) in respect of the subject item and\n(a) if a tax certificate in respect of the subject item was issued because of the application, the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the tax certificate; or\n(b) if the Minister does not issue a tax certificate because there exists a previously issued tax certificate in respect of the subject item that has not been revoked under subsection (10), the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the previously issued tax certificate.\n(8) [Request by third party] On request made by a person to the Minister in prescribed manner, the Minister must send, or make available in electronic format, to the person\n(a) a statement specifying\n(i) whether a tax certificate in respect of a subject item has been issued under subsection (4), and\n(ii) if a tax certificate in respect of the subject item has been issued under subsection (4), whether a notice of revocation in respect of the tax certificate has been issued under subsection (10);\n(b) if a tax certificate in respect of the subject item has been issued under subsection (4), a copy of, or the information included on, the tax certificate; and\n(c) if a notice of revocation in respect of a tax certificate in respect of the subject item has been issued under subsection (10), a copy of, or the information included on, the notice of revocation.\n(9) [Notification of change] If a tax certificate in respect of a subject item was issued under subsection (4), if the tax certificate has not been revoked under subsection (10) and if the person that applied for the tax certificate under subsection (1) becomes aware at any time that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met.\n(10) [Revocation] If a tax certificate has been issued in respect of a subject item under subsection (4) and the tax certificate has not already been revoked under this subsection and the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch\n(a) revoke the tax certificate; and\n(b) issue a notice of revocation in respect of the tax certificate specifying\n(i) the identification number of the subject item,\n(ii) the effective date of the revocation, and\n(iii) any information that is prescribed by regulation.\n(11) [Revocation — timing] For the purposes of this Act, a tax certificate issued under subsection (4) that has been revoked under subsection (10) is deemed never to have been in effect on any day on or after the effective day specified in the notice of revocation.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-37.html"
+  },
+  {
+    "id": "S-8.35-s38",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "38",
+    "marginal_note": "Application for special import certificate",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 3 - Certificates",
+    "heading": "DIVISION 3 - Certificates",
+    "text": "38\n(1) A person that intends to import a subject item that is a subject aircraft or subject vessel (other than a select subject vessel) may apply to the Minister for a special import certificate in respect of the importation of the subject item if\n(a) at the time at which the subject item is accounted for in accordance with section 32 of the Customs Act, the person is an owner of the subject item and\n(i) the subject item is a qualifying subject aircraft or qualifying subject vessel of the person, or\n(ii) in the case of a subject aircraft, the subject item is accounted for in accordance with section 32 of the Customs Act solely by the person and\n(A) if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user, and\n(B) in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user; or\n(b) prescribed conditions are met.\n(2) [Content of application] An application made by a person in respect of a subject item under subsection (1) must\n(a) include a declaration by the person specifying which of the conditions described in paragraph (1)(a) or (b) are met in respect of the subject item;\n(b) include the identification number of the subject item;\n(c) include the person’s name;\n(d) be made in prescribed form containing prescribed information; and\n(e) be filed with the Minister in prescribed manner.\n(3) [Issuance of special import certificate] Upon receipt of an application made by a person in respect of a subject item under subsection (1), the Minister must, with all due dispatch, consider the application and, if the Minister is satisfied that the conditions in respect of the subject item described in that subsection are met, issue and send to the person a special import certificate in respect of the importation of the subject item by the person specifying\n(a) the name of the person;\n(b) the identification number of the subject item;\n(c) the date on which the special import certificate is issued; and\n(d) any other information that is prescribed by regulation.\n(4) [Special import certificate — in effect] For the purposes of this Act, a special import certificate that is issued under subsection (3) in respect of the importation of a subject item is deemed to be in effect beginning on the day on which the special import certificate is issued.\n(5) [Notice of non-issuance] If, after considering an application made by a person in respect of a subject item under subsection (1), the Minister does not issue to the person a special import certificate in respect of the importation of the subject item by the person, the Minister must send a notice to the person specifying that a special import certificate was not issued.\n(6) [Notification of change] If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not been revoked under subsection (7) and if the person becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met.\n(7) [Revocation] If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not already been revoked under this subsection and if the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch\n(a) revoke the special import certificate; and\n(b) issue, and send to the person, a notice of revocation in respect of the special import certificate specifying\n(i) the identification number of the subject item,\n(ii) the effective date of the revocation, and\n(iii) any information that is prescribed by regulation.\n(8) [Revocation — in effect] For the purposes of this Act, a special import certificate issued under subsection (3) that has been revoked under subsection (7) is deemed to cease to have effect on the effective day specified in the notice of revocation.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-38.html"
+  },
+  {
+    "id": "S-8.35-s39",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "39",
+    "marginal_note": "Rebate to net tax — export",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION A - Rebates to Net Tax",
+    "text": "39\n(1) If the sale of a subject item to a purchaser by a vendor is completed at a particular time and the purchaser exports the subject item at a later time, the Minister must pay to the vendor a rebate in respect of the reporting period of the vendor that includes the later time if\n(a) the following conditions are met:\n(i) the vendor is a registered vendor in respect of that type of subject item at the particular time,\n(ii) the purchaser is not, at any time during the period beginning at the particular time and ending at the later time, a registered vendor in respect of that type of subject item,\n(iii) tax under section 18 in respect of the sale of the subject item becomes payable by the vendor at the particular time and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the particular time,\n(iv) the subject item is not used in Canada at any time before the later time except to the extent reasonably necessary or incidental to its manufacture, offering for sale, transportation or exportation,\n(v) the subject item is not registered with the Government of Canada or a province before the later time except if the registration is done solely for a purpose incidental to its manufacture, offering for sale, transportation or exportation,\n(vi) the purchaser exports the subject item as soon after the sale is completed as is reasonable having regard to the circumstances surrounding the exportation, the sale and, if applicable, the normal business practice of the purchaser and vendor, and\n(vii) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister of the exportation of the subject item by the purchaser; or\n(b) prescribed conditions are met.\n(2) [Amount of rebate] The amount of a rebate under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in subparagraph (1)(a)(iii).",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-39.html"
+  },
+  {
+    "id": "S-8.35-s40",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "40",
+    "marginal_note": "Rebate to net tax — regulations",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION A - Rebates to Net Tax",
+    "text": "40 The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-40.html"
+  },
+  {
+    "id": "S-8.35-s41",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "41",
+    "marginal_note": "Application for rebate to net tax",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION A - Rebates to Net Tax",
+    "text": "41 Despite any other provision of this Act, a rebate under this Subdivision in respect of a particular reporting period of a person is not to be paid unless an application for the rebate\n(a) is made in prescribed form containing prescribed information; and\n(b) is filed with the Minister in prescribed manner\n(i) on or before the day on or before which the return under section 55 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and\n(ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net tax for the reporting period.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-41.html"
+  },
+  {
+    "id": "S-8.35-s42",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "42",
+    "marginal_note": "Rebate — foreign representative",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION B - Other Rebates",
+    "text": "42\n(1) The Minister must pay to a person a rebate in respect of a sale of a subject item from a vendor to the person if\n(a) tax under section 18 is payable by the vendor in respect of the sale of the subject item and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the time at which the sale is completed; and\n(b) the person is entitled to tax relief privileges under the Foreign Missions and International Organizations Act for the tax payable under subsection 165(1) of the Excise Tax Act in respect of the sale.\n(2) [Amount of rebate] The amount of a rebate payable under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in paragraph (1)(a).\n(3) [Application for rebate] Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is\n(a) made in prescribed form containing prescribed information; and\n(b) filed with the Minister in prescribed manner within two years after the day on which the sale is completed.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-42.html"
+  },
+  {
+    "id": "S-8.35-s43",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "43",
+    "marginal_note": "Rebate — payment in error",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION B - Other Rebates",
+    "text": "43\n(1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by the person under this Act whether the amount was paid by mistake or otherwise.\n(2) [Amount of rebate] The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection.\n(3) [Restriction on rebate] A rebate under this section in respect of an amount is not to be paid to a person to the extent that\n(a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 92; or\n(b) the amount was an amount assessed under section 92.\n(4) [Application for rebate] Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is\n(a) made in prescribed form containing prescribed information; and\n(b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net tax for a reporting period of the person and the day that the amount was paid to the Receiver General.\n(5) [One application per quarter] Not more than one application for a rebate under this section may be made by a person in a calendar quarter.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-43.html"
+  },
+  {
+    "id": "S-8.35-s44",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "44",
+    "marginal_note": "Rebate — regulations",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION B - Other Rebates",
+    "text": "44 The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-44.html"
+  },
+  {
+    "id": "S-8.35-s45",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "45",
+    "marginal_note": "Restriction on rebate",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION B - Other Rebates",
+    "text": "45 A rebate under this Subdivision is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.",
+    "history": "2022, c. 10, s. 135 “45”; 2024, c. 15, s. 123; 2024, c. 17, s. 106; 2024, c. 17, s. 111",
+    "last_amended": "2024-06-28",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-45.html"
+  },
+  {
+    "id": "S-8.35-s46",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "46",
+    "marginal_note": "Restriction on rebate",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION C - General Rules for Rebates",
+    "text": "46 A rebate of an amount is not to be paid to a person under this Division\n(a) to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other Division of this Act or under any other Act of Parliament; or\n(b) if prescribed circumstances exist.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-46.html"
+  },
+  {
+    "id": "S-8.35-s47",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "47",
+    "marginal_note": "Single application",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION C - General Rules for Rebates",
+    "text": "47 Only one application may be made under this Division for a rebate with respect to any matter.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-47.html"
+  },
+  {
+    "id": "S-8.35-s48",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "48",
+    "marginal_note": "Restriction — bankruptcy",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION C - General Rules for Rebates",
+    "text": "48 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Division that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act in respect of periods ending before the appointment have been filed and all amounts required to be paid under that Part and those Acts by the bankrupt in respect of those periods have been paid.",
+    "history": "2022, c. 10, s. 135 “48”; 2024, c. 15, s. 124; 2024, c. 17, s. 107; 2024, c. 17, s. 111",
+    "last_amended": "2024-06-28",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-48.html"
+  },
+  {
+    "id": "S-8.35-s49",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "49",
+    "marginal_note": "Statutory recovery rights",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 4 - Rebates",
+    "heading": "SUBDIVISION C - General Rules for Rebates",
+    "text": "49 Except as specifically provided under this Act, the Financial Administration Act or the Customs Act, no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-49.html"
+  },
+  {
+    "id": "S-8.35-s50",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "50",
+    "marginal_note": "Qualifying sale",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "50\n(1) For the purposes of this section, a person makes a qualifying sale of a subject item if\n(a) the person sells the subject item to a purchaser;\n(b) the subject item\n(i) in the case of a subject vehicle, has never been registered with the Government of Canada or a province other than a registration that is done only because of the sale, and\n(ii) in the case of a subject aircraft or subject vessel, has never been registered with the Government of Canada other than a registration that is done solely for a purpose incidental to its manufacture, offering for sale or transportation; and\n(c) the price threshold in respect of the subject item is less than the greatest of\n(i) the consideration for the sale,\n(ii) the retail value of the subject item at the particular time at which the sale is completed, and\n(iii) if the subject item has a manufacturer’s suggested retail price, the amount that would be the retail value of the subject item at the particular time if the fair market value of the subject item at the particular time were equal to the manufacturer’s suggested retail price of the subject item.\n(2) [Qualifying importation] For the purposes of this section, a person makes a qualifying importation of a subject item if\n(a) the person imports the subject item;\n(b) the subject item\n(i) in the case of a subject vehicle, has never been registered with the Government of Canada or a province other than a registration that is done only because of the importation, and\n(ii) in the case of a subject aircraft or subject vessel, has never been registered with the Government of Canada other than a registration that is done solely for a purpose incidental to its manufacture, offering for sale or transportation; and\n(c) the price threshold in respect of the subject item is exceeded by the greatest of\n(i) the taxable amount of the subject item determined under section 20 in respect of the importation,\n(ii) the retail value of the subject item at the particular time at which the subject item is accounted for in accordance with section 32 of the Customs Act in respect of the importation, and\n(iii) if the subject item has a manufacturer’s suggested retail price, the amount that would be the retail value of the subject item at the particular time if the fair market value of the subject item at the particular time were equal to the manufacturer’s suggested retail price of the subject item.\n(3) [Registration required] For the purposes of this Act, a person is required to be registered as a vendor in respect of a type of subject item if the person\n(a) makes a qualifying sale, or a qualifying importation, of a subject item of that type in the course of a business of offering for sale in Canada subject items of that type that\n(i) in the case of subject vehicles, have never been registered with the Government of Canada or a province, and\n(ii) in the case of subject aircraft and subject vessels, have never been registered with the Government of Canada other than registrations that are done solely for a purpose incidental to the manufacture, offering for sale or transportation of the subject items; or\n(b) is a prescribed person.\n(4) [Timing of application] A person that is required under subsection (3) to be registered as a vendor in respect of a type of subject item must apply to the Minister for registration on or before the earlier of\n(a) the day on which the first qualifying sale of a subject item of that type made by the person is completed,\n(b) the day on which, for the first qualifying importation of a subject item of that type made by the person, the subject item is accounted for in accordance with section 32 of the Customs Act, or\n(c) if prescribed conditions are met, the prescribed day.\n(5) [Registration permitted] For the purposes of this Act, a person that is not required under this section to be registered as a vendor in respect of a type of subject item may apply to the Minister to be registered as a vendor in respect of that type of subject item if the person is a prescribed person.\n(6) [Registration not required] Despite subsection (3), a person is not required to be registered as a vendor in respect of a type of subject item for the purposes of this Act if the person is a prescribed person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-50.html"
+  },
+  {
+    "id": "S-8.35-s51",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "51",
+    "marginal_note": "Application for registration",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "51\n(1) An application for registration under this Division is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner.\n(2) [Notification of registration] If a person that meets the requirements for registration under this Division applies for registration, the Minister may register the person and, upon doing so, the Minister must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration.\n(3) [Notice of intent — failure to apply] If the Minister has reason to believe that a person is not registered as a vendor in respect of a type of subject item for the purposes of this Act, is required to be so registered under this Division and has failed to apply for registration under this Division as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to so register the person under subsection (5).\n(4) [Representations to Minister] Upon receipt of a notice of intent, a person must apply for the registration under this Division proposed in the notice or establish to the satisfaction of the Minister that the person is not required to be so registered.\n(5) [Registration by Minister] If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied under this Division for the registration in respect of a type of subject item proposed in the notice and the Minister is not satisfied that the person is not required to be so registered, the Minister may register the person as a vendor in respect of that type of subject item under this Division and, upon doing so, must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-51.html"
+  },
+  {
+    "id": "S-8.35-s52",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "52",
+    "marginal_note": "Cancellation of registration",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "52\n(1) The Minister may, after giving a person that is registered under this Division reasonable written notice, cancel a registration of the person as a vendor in respect of a type of subject item under this Division if the Minister is satisfied that the registration is not required for the purposes of this Act.\n(2) [Request for cancellation] If a person files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have a registration of the person as a vendor in respect of a type of subject item cancelled, the Minister must cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Act.\n(3) [Cancellation in prescribed circumstances] The Minister must cancel a registration of a person as a vendor in respect of a type of subject item under this Division in prescribed circumstances.\n(4) [Notice of cancellation] If the Minister cancels a registration of a person under this Division, the Minister must notify the person of the cancellation and the effective date of the cancellation.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-52.html"
+  },
+  {
+    "id": "S-8.35-s53",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "53",
+    "marginal_note": "Security — registration",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "53\n(1) For the purposes of this Act, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act.\n(2) [Security — importation] For the purposes of this Act, the Minister may require a person referred to in subsection 20(1) to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act, if the provisions of the Customs Act, the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount.\n(3) [Failure to comply] If, at any time, a person referred to in subsection (1) or (2) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable to the person under this Act, the Excise Tax Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Digital Services Tax Act or the Global Minimum Tax Act, an amount not exceeding the amount determined by the formula\nis the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1) or (2), as the case may be; and\nis the amount of security, if any, given and maintained by the person in accordance with subsection (1) or (2), as the case may be.\n(4) [Amount deemed paid] The amount retained under subsection (3) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1) or (2), as the case may be.",
+    "history": "2022, c. 10, s. 135 “53”; 2024, c. 15, s. 125; 2024, c. 17, s. 108; 2024, c. 17, s. 111",
+    "last_amended": "2024-06-28",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-53.html"
+  },
+  {
+    "id": "S-8.35-s54",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "54",
+    "marginal_note": "Reporting periods",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "54\n(1) For the purposes of this Act, a reporting period of a person is\n(a) before 2023, the period that begins on September 1, 2022 and ends on December 31, 2022; and\n(b) after 2022\n(i) unless subparagraph (ii) applies, a calendar quarter, or\n(ii) if prescribed conditions are met, a prescribed period.\n(2) [Reporting period — registration or cancellation] Despite subsection (1), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division\n(a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and\n(b) a reporting period of the person begins on the day after the day that includes the particular time and ends on the day that is the last day of the calendar quarter that includes the particular time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-54.html"
+  },
+  {
+    "id": "S-8.35-s55",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "55",
+    "marginal_note": "Filing of return",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "55\n(1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed on or before the last day of the first month after the end of the reporting period.\n(2) [Filing of return — non-registered persons] Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which tax (other than tax under section 20) becomes payable by the person. The return is to be filed on or before the last day of the first month after the end of the reporting period.\n(3) [Filing of return — regulations] Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is to be filed with the Minister in accordance with prescribed rules.\n(4) [Filing not required — regulations] Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is not required to be filed.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-55.html"
+  },
+  {
+    "id": "S-8.35-s56",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "56",
+    "marginal_note": "Form and content",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "56 Every return that is required to be filed under section 55 is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-56.html"
+  },
+  {
+    "id": "S-8.35-s57",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "57",
+    "marginal_note": "Net tax — obligation",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "57\n(1) Every person that is required to file a return under section 55 must, in the return, determine the net tax for the reporting period of the person for which the return is required to be filed.\n(2) [Determination of net tax] Subject to this Act, the net tax for a particular reporting period of a person is, for the purposes of this Act, the positive or negative amount determined by the formula\nis the total of all amounts, each of which is an amount of tax (other than tax under section 20) that becomes payable by the person in the particular reporting period;\nis the total of all amounts, each of which is an amount of a rebate under Subdivision A of Division 4 payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 55 for the particular reporting period; and\nis a prescribed amount.\n(3) [Requirement to pay] If the net tax for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed.\n(4) [Rebate of net tax] If the net tax for a reporting period of a person is a negative amount, the person may claim in the return for the reporting period the amount of that net tax as a rebate for the reporting period payable to the person by the Minister. The Minister must pay the rebate to the person with all due dispatch after the return is filed.\n(5) [Restriction — rebate of net tax] The Minister is not required to pay a rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application for registration made by the person under this Division has been provided and is accurate.\n(6) [Restriction — rebate of net tax] A rebate under subsection (4) is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.\n(7) [Interest on rebate of net tax] If a rebate for a reporting period of a person is paid to the person under subsection (4), interest at the specified rate is to be paid to the person on the rebate for the period that begins on the day that is 30 days after the later of the day the return in which the rebate is claimed is filed with the Minister and the day following the last day of the reporting period and that ends on the day the rebate is paid.",
+    "history": "2022, c. 10, s. 135 “57”; 2024, c. 15, s. 126; 2024, c. 17, s. 109; 2024, c. 17, s. 111",
+    "last_amended": "2024-06-28",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-57.html"
+  },
+  {
+    "id": "S-8.35-s58",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "58",
+    "marginal_note": "Overpayment of rebate or interest",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "58 If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Act and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-58.html"
+  },
+  {
+    "id": "S-8.35-s59",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "59",
+    "marginal_note": "Information return",
+    "part": "PART 1 - Select Luxury Items Tax",
+    "division": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "heading": "DIVISION 5 - Registration, Reporting Periods, Returns and Requirement to Pay",
+    "text": "59\n(1) A person (other than a prescribed person) must file with the Minister an information return for a reporting period of the person if\n(a) the person is required under section 55 to file a return for the reporting period;\n(b) the person sells a subject item to a purchaser, the sale is completed during the reporting period, the taxable amount of the subject item determined under section 18 in respect of the sale exceeds the price threshold in respect of the subject item and\n(i) an exemption certificate applies in respect of the sale in accordance with section 36,\n(ii) tax under section 18 in respect of the sale of the subject item is payable by the purchaser, or\n(iii) tax under section 18 is not payable by the person because of the application of subsection 19(3);\n(c) the person imports a subject item, the subject item is accounted for in accordance with section 32 of the Customs Act at any time during the reporting period, the taxable amount of the subject item determined under section 20 in respect of the importation exceeds the price threshold in respect of the subject item and tax is not payable by the person under section 20 because of the application of subsection 21(3); or\n(d) prescribed circumstances exist.\n(2) [Information return — form and content] An information return in respect of a reporting period of a person that is required to be filed under this section must\n(a) be made in prescribed form containing prescribed information;\n(b) be filed with the Minister in prescribed manner on or before the last day of the first month after the end of the reporting period of the person;\n(c) specify the identification number of each subject item that is sold by the person and in respect of which the following conditions are met:\n(i) the sale of the subject item is completed during the reporting period,\n(ii) the taxable amount of the subject item determined under section 18 in respect of the sale exceeds the price threshold in respect of the subject item, and\n(iii) it is the case that\n(A) an exemption certificate applies in respect of the sale in accordance with section 36,\n(B) tax under section 18 in respect of the sale of the subject item is payable by the purchaser, or\n(C) tax under section 18 is not payable by the person because of the application of subsection 19(3); and\n(d) specify the identification number of each subject item that is imported by the person and in respect of which the following conditions are met:\n(i) the subject item is accounted for in accordance with section 32 of the Customs Act at any time during the reporting period,\n(ii) the taxable amount of the subject item determined under section 20 in respect of the importation exceeds the price threshold in respect of the subject item, and\n(iii) tax is not payable by the person under section 20 because of the application of subsection 21(3).\n(3) [Information return — regulations] If prescribed circumstances exist, an information return for a reporting period must be filed in accordance with prescribed rules.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-59.html"
+  },
+  {
+    "id": "S-8.35-s60",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "60",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION A - Trustees, Receivers and Personal Representatives",
+    "text": "60\n(1) The following definitions apply in this section.\nbankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act. (failli)\nbusiness includes a part of a business. (entreprise)\nreceiver means a person that\n(a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;\n(b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;\n(c) is appointed by a bank or an authorized foreign bank, as those terms are defined in section 2 of the Bank Act, to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of that Act in respect of property of another person;\n(d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or\n(e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.\nIt includes a person that is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. (séquestre)\nrelevant assets of a receiver means\n(a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and\n(b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. (actif pertinent)\nrepresentative means a person, other than a trustee in bankruptcy or a receiver, that is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession of another person. (représentant)\n(2) [Trustee in bankruptcy — obligations] For the purposes of this Act, if on a particular day a person becomes a bankrupt,\n(a) the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that is required to be paid by the person under this Act, during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that\n(i) the trustee is liable for the payment of any amount that is required to be paid by the person under this Act after the particular day in respect of reporting periods that ended on or before the particular day but only to the extent of the property of the person in possession of the trustee available to satisfy the liability,\n(ii) the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and\n(iii) the payment by the person of an amount in respect of the liability discharges the liability of the trustee to the extent of that amount;\n(b) if, on the particular day, the person is registered under Division 5 of Part 1, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were registered under that Division in the same capacity as the person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate;\n(c) the reporting periods of the person begin and end on the day on which they would have begun and ended if the bankruptcy had not occurred, except that\n(i) the reporting period of the person during which the person becomes a bankrupt ends on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates begins on the day immediately after the particular day, and\n(ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act ends on the day on which the discharge is granted;\n(d) subject to paragraph (f), the trustee in bankruptcy must file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Act to be filed by the person, as if those activities were the only activities of the person;\n(e) subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy must, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and\n(f) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return.\n(3) [Receiver’s obligations] For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person,\n(a) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;\n(b) the person and the receiver are jointly and severally, or solidarily, liable for the payment of any amount that is required to be paid by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable except that\n(i) the receiver is liable for the payment of any amount that is required to be paid by the person under this Act before that period only to the extent of the property of the person in possession or under the control and management of the receiver after\n(A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and\n(B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person,\n(ii) the person is not liable for the payment of any amount payable by the receiver, and\n(iii) the payment by the person or the receiver of an amount in respect of the liability discharges the joint and several, or solidary, liability to the extent of that amount;\n(c) the reporting periods of the person begin and end on the day on which they would have begun and ended if the vesting had not occurred, except that\n(i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, ends on the particular day and a new reporting period of the person in relation to the relevant assets begins on the day immediately after the particular day, and\n(ii) the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, ends on the day on which the receiver ceases to act as receiver of the person;\n(d) the receiver must file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and\n(e) if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver must, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period.\n(4) [Certificates for receivers and representatives] Every receiver and representative that controls property of another person that is required to pay any amount under this Act must, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister:\n(a) all amounts that are payable by the other person under this Act in respect of the reporting period during which the distribution is made, or any previous reporting period; and\n(b) all amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period.\n(5) [Liability for failure to obtain certificate] Any receiver or representative that distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-60.html"
+  },
+  {
+    "id": "S-8.35-s61",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "61",
+    "marginal_note": "Estate or succession of deceased individual",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION A - Trustees, Receivers and Personal Representatives",
+    "text": "61\n(1) Subject to subsections 60(4) and (5) and sections 62 and 63, if an individual dies, this Act (other than section 75) applies as though the estate or succession of the individual were the individual and the individual had not died, except that\n(a) the reporting period of the individual during which the individual died ends on the day the individual died; and\n(b) a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died.\n(2) [Extension] Despite any other provision of this Act, if the return for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Act in respect of that reporting period is payable to the Receiver General on the particular day.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-61.html"
+  },
+  {
+    "id": "S-8.35-s62",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "62",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION A - Trustees, Receivers and Personal Representatives",
+    "text": "62\n(1) The following definitions apply in this section and in section 63.\ntrust includes the estate or succession of a deceased individual. (fiducie)\ntrustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 60(1). (fiduciaire)\n(2) [Trustee’s liability] Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.\n(3) [Joint and several or solidary liability] A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that\n(a) the trustee is liable for the payment of amounts that are required to be paid by the trust under this Act before the period only to the extent of the property of the trust under the control of the trustee; and\n(b) the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount.\n(4) [Waiver] The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died.\n(5) [Activities of trustee] For the purposes of this Act, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-62.html"
+  },
+  {
+    "id": "S-8.35-s63",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "63",
+    "marginal_note": "Distribution by trust",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION A - Trustees, Receivers and Personal Representatives",
+    "text": "63 For the purposes of this Act, if a trustee of a trust distributes, at a particular time, property of the trust to one or more persons, the distribution of the property is deemed to be a transfer of ownership of the property by the trust to the persons at the particular time and the property is deemed to be delivered to the persons the location at which the property is located at the particular time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-63.html"
+  },
+  {
+    "id": "S-8.35-s64",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "64",
+    "marginal_note": "Amalgamations",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION B - Amalgamation and Winding-up",
+    "text": "64\n(1) If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Act, deemed to be the same corporation as, and a continuation of, each predecessor.\n(2) [Reporting period] If subsection (1) applies in respect of predecessors that are merged or amalgamated at a particular time\n(a) the reporting period of each predecessor that includes the particular time ends on the day that includes the particular time; and\n(b) a reporting period of the new corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-64.html"
+  },
+  {
+    "id": "S-8.35-s65",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "65",
+    "marginal_note": "Winding-up",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION B - Amalgamation and Winding-up",
+    "text": "65\n(1) If at a particular time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before the particular time, owned by another corporation, except for prescribed purposes, the other corporation is, for the purposes of this Act, deemed to be the same corporation as, and a continuation of, the particular corporation.\n(2) [Reporting period] If the other corporation referred to in subsection (1) is deemed to be the same corporation as, and a continuation of, the particular corporation referred to in that subsection\n(a) the reporting period of the particular corporation that includes the particular time referred to in that subsection ends on the day that includes the particular time; and\n(b) a reporting period of the other corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the other corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-65.html"
+  },
+  {
+    "id": "S-8.35-s66",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "66",
+    "marginal_note": "Partnerships",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION C - Partnerships and Joint Ventures",
+    "text": "66\n(1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.\n(2) [Joint and several or solidary liability] A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member that is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for\n(a) the payment of all amounts that are required to be paid by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that\n(i) the member is liable for the payment of amounts that become payable before the period only to the extent of the property that is regarded as property of the partnership under the relevant laws of general application in force in a province relating to partnerships, and\n(ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges their liability to the extent of that amount; and\n(b) all other obligations under this Act that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-66.html"
+  },
+  {
+    "id": "S-8.35-s67",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "67",
+    "marginal_note": "Joint ventures",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION C - Partnerships and Joint Ventures",
+    "text": "67\n(1) For the purposes of this Act, anything done by a participant in a joint venture, or by an operator of the joint venture, in the course of the activities for which the joint venture agreement was entered into are deemed to have been done by the joint venture in the course of the joint venture’s activities and not to have been done by the participant or operator.\n(2) [Joint and several or solidary liability] A joint venture and each participant in, or operator of, the joint venture (each of which is referred to in this subsection as the “member”) are jointly and severally, or solidarily, liable for\n(a) the payment of all amounts that become payable by the joint venture under this Act before or during the period during which the member is a participant in, or operator of, the joint venture, except that the payment by the joint venture or by any member of an amount in respect of the liability discharges their liability to the extent of that amount; and\n(b) all other obligations under this Act that arose before or during that period for which the joint venture is liable.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-67.html"
+  },
+  {
+    "id": "S-8.35-s68",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "68",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION D - Anti-avoidance",
+    "text": "68\n(1) The following definitions apply in this section.\ntax benefit means a reduction, an avoidance or a deferral of an amount of tax or other amount payable by a person under this Act or an increase in a rebate or other amount payable to a person under this Act. (avantage fiscal)\ntax-related consequences to a person means the amount of tax, net tax, rebate or other amount payable by, or payable to, the person under this Act, or any other amount that is relevant for the purposes of computing that amount. (attribut fiscal)\ntransaction includes an arrangement or event. (opération)\n(2) [General anti-avoidance provision] If a transaction is an avoidance transaction, the tax-related consequences to a person must be determined as is reasonable in the circumstances in order to deny a tax benefit that, in the absence of this section, would result directly or indirectly from that transaction or from a series of transactions that includes that transaction.\n(3) [Avoidance transaction] An avoidance transaction means any transaction\n(a) that, in the absence of this section, would result directly or indirectly in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or\n(b) that is part of a series of transactions, which series, in the absence of this section, would result directly or indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit.\n(4) [Provision not applicable] For greater certainty, subsection (2) does not apply in respect of a transaction if it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or in an abuse having regard to the provisions of this Act (other than this section) read as a whole.\n(5) [Determination of tax-related consequences] Without restricting the generality of subsection (2), in determining the tax-related consequences to a person, as is reasonable in the circumstances, in order to deny a tax benefit that would, in the absence of this section, result directly or indirectly from an avoidance transaction\n(a) any rebate or any deduction in net tax may be allowed or disallowed, in whole or in part;\n(b) any rebate or deduction referred to in paragraph (a) may, in whole or in part, be allocated to any person;\n(c) the nature of any payment or other amount may be recharacterized; and\n(d) the effects that would otherwise result from the application of other provisions of this Act may be ignored.\n(6) [Exception] Despite any other provision of this Act, the tax-related consequences to any person following the application of this section must only be determined through an assessment, reassessment or additional assessment involving the application of this section.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-68.html"
+  },
+  {
+    "id": "S-8.35-s69",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "69",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 1 - Miscellaneous",
+    "heading": "SUBDIVISION D - Anti-avoidance",
+    "text": "69\n(1) The following definitions apply in this section.\nparameter change means a change in any of the following:\n(a) a formula, or an element of a formula, in a provision of this Act;\n(b) a price threshold in respect of a subject item;\n(c) a manner for determining the taxable amount of a subject item or the amount of tax payable in respect of a subject item;\n(d) an activity described in subsection 11(3) or (4); or\n(e) words or expressions defined in a provision of this Act. (modification de paramètre)\ntax benefit has the meaning assigned by subsection 68(1). (avantage fiscal)\ntransaction has the meaning assigned by subsection 68(1). (opération)\n(2) [Parameter change — transactions] If\n(a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made,\n(b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a tax benefit to one or more of the persons involved in the transaction or series of transactions, and\n(c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a tax benefit, arising from a parameter change, for one or more of the persons involved in the transaction or series of transactions,\nthe amount of tax, net tax, rebate or other amount payable by, or payable to, any of those persons under this Act, or any other amount that is relevant for the purposes of computing that amount must be determined as is reasonable in the circumstances in order to deny the tax benefit to any of those persons.\n(3) [Denying tax benefit on transactions] Despite any other provision of this Act, a tax benefit must only be denied under subsection (2) through an assessment, reassessment or additional assessment.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-69.html"
+  },
+  {
+    "id": "S-8.35-s70",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "70",
+    "marginal_note": "Set-off of rebate",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "70 If, at any time, a person files a particular return under section 55 in which the person reports an amount that is required to be paid by the person under this Act and the person claims a rebate under Subdivision B of Division 4 of Part 1 or subsection 57(4) payable to the person under this Act at that time, in the particular return or in another return, or in a separate application filed under this Act with the particular return, the person is deemed to have paid at that time, and the Minister is deemed to have rebated at that time, an amount equal to the lesser of the amount required to be paid and the amount of the rebate.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-70.html"
+  },
+  {
+    "id": "S-8.35-s71",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "71",
+    "marginal_note": "Definition of electronic payment",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "71\n(1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.\n(2) [Electronic payment] Every person that is required under this Act to pay an amount to the Receiver General must, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through\n(a) a bank;\n(b) a credit union;\n(c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or\n(d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-71.html"
+  },
+  {
+    "id": "S-8.35-s72",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "72",
+    "marginal_note": "Small amounts owing",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "72\n(1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Act does not exceed $2.00, the amount owing by the person is deemed to be nil.\n(2) [Small amounts payable] If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-72.html"
+  },
+  {
+    "id": "S-8.35-s73",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "73",
+    "marginal_note": "Authority for separate returns",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "73\n(1) A person that engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for the authority to file separate returns and applications for rebates under this Act in respect of a branch or division specified in the application.\n(2) [Authorization by Minister] On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for rebates in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that\n(a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and\n(b) separate records, books of account and accounting systems are maintained in respect of the branch or division.\n(3) [Revocation of authorization] The Minister may revoke an authorization if\n(a) the person, in writing, requests the Minister to revoke the authorization;\n(b) the person fails to comply with any condition imposed in respect of the authorization or any provision of this Act;\n(c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the person are met; or\n(d) the Minister considers that the authorization is no longer required.\n(4) [Notice of revocation] If the Minister revokes an authorization, the Minister must send a notice in writing of the revocation to the person and must specify in the notice the effective date of the revocation.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-73.html"
+  },
+  {
+    "id": "S-8.35-s74",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "74",
+    "marginal_note": "Definition of electronic filing",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "74\n(1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.\n(2) [Electronic filing] A person that is required to file with the Minister a return under this Act or an application under Division 3 or 4 of Part 1, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file it by way of electronic filing.\n(3) [Mandatory electronic filing] The Minister may require that a return under this Act or an application under Division 3 or 4 of Part 1 be filed by way of electronic filing.\n(4) [Deemed filing] For the purposes of this Act, if a person files a return under this Act or an application under Division 3 or 4 of Part 1, by way of electronic filing, the return or application, as the case may be, is deemed to be a return or an application made in the prescribed form filed with the Minister on the day on which the Minister acknowledges acceptance of it.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-74.html"
+  },
+  {
+    "id": "S-8.35-s75",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "75",
+    "marginal_note": "Execution of returns, etc.",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "75 A return (other than a return filed by way of electronic filing under section 74), certificate or other document made under this Act (other than an exemption certificate referred to in section 36) by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following people are deemed to be so duly authorized:\n(a) if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the person; and\n(b) if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-75.html"
+  },
+  {
+    "id": "S-8.35-s76",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "76",
+    "marginal_note": "Extension of time",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "76\n(1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.\n(2) [Effect of extension] If the Minister extends the time within which a person must file a return or provide information under subsection (1), the following rules apply:\n(a) the return must be filed, or the information must be provided, within the time so extended;\n(b) any amount payable that the person is required to report in the return must be paid within the time so extended;\n(c) any interest payable under section 82 on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and\n(d) any penalty payable under section 107 in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-76.html"
+  },
+  {
+    "id": "S-8.35-s77",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "77",
+    "marginal_note": "Demand for return",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION A - Payments",
+    "text": "77 The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-77.html"
+  },
+  {
+    "id": "S-8.35-s78",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "78",
+    "marginal_note": "Minister’s duty",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION B - Administration and Officers",
+    "text": "78 The Minister must administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-78.html"
+  },
+  {
+    "id": "S-8.35-s79",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "79",
+    "marginal_note": "Staff",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION B - Administration and Officers",
+    "text": "79\n(1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law.\n(2) [Delegation of powers] The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-79.html"
+  },
+  {
+    "id": "S-8.35-s80",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "80",
+    "marginal_note": "Administration of oaths",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION B - Administration and Officers",
+    "text": "80 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-80.html"
+  },
+  {
+    "id": "S-8.35-s81",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "81",
+    "marginal_note": "Inquiry",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION B - Administration and Officers",
+    "text": "81\n(1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Act.\n(2) [Appointment of hearing officer] If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held.\n(3) [Powers of hearing officer] For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act.\n(4) [When powers to be exercised] A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable.\n(5) [Rights of witnesses] Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence.\n(6) [Rights of person investigated] Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-81.html"
+  },
+  {
+    "id": "S-8.35-s82",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "82",
+    "marginal_note": "Specified rate of interest",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION C - Interest",
+    "text": "82\n(1) For the purposes of every provision of this Act that requires interest to be computed at a specified rate\n(a) if the interest is to be paid or applied on an amount payable by the Minister to a person, the specified rate in effect during a calendar quarter is\n(i) the prescribed rate, or\n(ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(2) of the Interest Rates (Excise Act, 2001) Regulations; and\n(b) in any other case, the specified rate in effect during a calendar quarter is\n(i) the prescribed rate, or\n(ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(1) of the Interest Rates (Excise Act, 2001) Regulations.\n(2) [Compound interest] If a person fails to pay an amount to the Receiver General as and when required under this Act, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the specified rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.\n(3) [Payment of interest that is compounded] For the purposes of subsection (2), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day.\n(4) [Payment before specified date] If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-82.html"
+  },
+  {
+    "id": "S-8.35-s83",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "83",
+    "marginal_note": "Compound interest on amounts owed by Her Majesty",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION C - Interest",
+    "text": "83 Interest must be compounded daily at the specified rate on amounts owed under this Act by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-83.html"
+  },
+  {
+    "id": "S-8.35-s84",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "84",
+    "marginal_note": "Interest if Act amended",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION C - Interest",
+    "text": "84 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-84.html"
+  },
+  {
+    "id": "S-8.35-s85",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "85",
+    "marginal_note": "Waiving or reducing interest",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION C - Interest",
+    "text": "85\n(1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period.\n(2) [Interest where amounts waived or reduced] If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the specified rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is rebated to the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-85.html"
+  },
+  {
+    "id": "S-8.35-s86",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "86",
+    "marginal_note": "Cancellation of penalties and interest",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION C - Interest",
+    "text": "86 If at any time a person pays all tax and amounts under section 58 payable by the person under this Act for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 82 and penalties payable under section 107 is not more than $25, the Minister may cancel the total of the penalties and interest.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-86.html"
+  },
+  {
+    "id": "S-8.35-s87",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "87",
+    "marginal_note": "Dishonoured instruments",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION C - Interest",
+    "text": "87 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that is payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-87.html"
+  },
+  {
+    "id": "S-8.35-s88",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "88",
+    "marginal_note": "Keeping records",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION D - Records and Information",
+    "text": "88\n(1) Every person that pays or is required to pay an amount of tax, every person that is required under this Act to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Act or the amount of any rebate to which the person is entitled under this Act and whether the person has complied with this Act.\n(2) [Minister may specify information] The Minister may specify the form a record is to take and any information that the record must contain.\n(3) [Language and location of record] Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French.\n(4) [Electronic records] Every person required under this Act to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.\n(5) [Exemptions] The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4).\n(6) [Inadequate records] If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister.\n(7) [General period for retention] Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.\n(8) [Objection or appeal] If a person that is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.\n(9) [Demand by Minister] If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by confirmed delivery service, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand.\n(10) [Permission for earlier disposal] A person that is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-88.html"
+  },
+  {
+    "id": "S-8.35-s89",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "89",
+    "marginal_note": "Electronic funds transfer",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION D - Records and Information",
+    "text": "89 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-89.html"
+  },
+  {
+    "id": "S-8.35-s90",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "90",
+    "marginal_note": "Requirement to provide information or record",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION D - Records and Information",
+    "text": "90\n(1) Despite any other provision of this Act, the Minister may, subject to subsection (3), for any purpose related to the administration or enforcement of this Act, by a notice served or sent in accordance with subsection (2), require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record.\n(2) [Notice] A notice referred to in subsection (1) may be\n(a) served personally;\n(b) sent by confirmed delivery service; or\n(c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically.\n(3) [Unnamed persons] The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (4).\n(4) [Judicial authorization] A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that\n(a) the person or group is ascertainable; and\n(b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-90.html"
+  },
+  {
+    "id": "S-8.35-s91",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "91",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION D - Records and Information",
+    "text": "91\n(1) The following definitions apply in this section.\nauthorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. (personne autorisée)\nbusiness number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Act. (numéro d’entreprise)\nconfidential information means information of any kind and in any form that relates to one or more persons and that is\n(a) obtained by or on behalf of the Minister for the purposes of this Act, or\n(b) prepared from information referred to in paragraph (a),\nbut does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in subsection (6). (renseignement confidentiel)\ncourt of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel)\ngovernment entity does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition municipality in subsection 2(1). (entité gouvernementale)\nofficial means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (fonctionnaire)\nrepresentative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (représentant)\n(2) [Provision of confidential information] Except as authorized under this section, an official or other representative of a government entity must not knowingly\n(a) provide, or allow to be provided, to any person any confidential information;\n(b) allow any person to have access to any confidential information; or\n(c) use any confidential information other than in the course of the administration or enforcement of this Act.\n(3) [Confidential information evidence not compellable] Despite any other Act of Parliament or other law, no official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.\n(4) [Communications — proceedings have been commenced] Subsections (2) and (3) do not apply in respect of\n(a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or\n(b) any legal proceedings relating to the administration or enforcement of this Act, any other Act of Parliament or law of a province that provides for the imposition of a duty or tax, the Canada Pension Plan, the Employment Insurance Act or Part 1 of the Greenhouse Gas Pollution Pricing Act.\n(5) [Authorized provision of confidential information] The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country.\n(6) [Disclosure of confidential information] An official may provide any confidential information to a person identified in subsection 211(6) of the Excise Act, 2001, but only to the extent that the information is described in that subsection and solely for the applicable purposes identified in that subsection with any modifications that the circumstances require, including reading references to the Excise Act, 2001 as references to this Act.\n(7) [Restrictions on information sharing] No information may be provided to a representative of a government entity under subsection (6) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.\n(8) [Public disclosure] The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public\n(a) the business number of, and the name of (including any trade name or other name used by), the holder of a business number; and\n(b) a copy of, or information contained on, a tax certificate issued under section 37 or a notice of revocation in respect of such a certificate.\n(9) [Public disclosure by representative of government entity] A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if\n(a) a representative of the government entity was provided with that information in accordance with subsection (6); and\n(b) the government entity uses the business number as an identifier in connection with the program, activity or service.\n(10) [Serious offences] An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001.\n(11) [Threats to security] An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001.\n(12) [Measures to prevent unauthorized use or disclosure] The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including\n(a) holding a hearing in camera;\n(b) banning the publication of the information;\n(c) concealing the identity of the person to whom the information relates; and\n(d) sealing the records of the proceeding.\n(13) [Disclosure to person or on consent] An official or other representative of a government entity may provide confidential information relating to a person\n(a) to that person; and\n(b) with the consent of that person, to any other person.\n(14) [Confirmation of registration and business number] On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true:\n(a) the identified person is registered under Division 5 of Part 1; and\n(b) the number is the business number of the identified person.\n(15) [Appeal from order or direction] An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to\n(a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or\n(b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.\n(16) [Disposition of appeal] The court to which an appeal is taken under subsection (15) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (15).\n(17) [Stay] An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-91.html"
+  },
+  {
+    "id": "S-8.35-s92",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "92",
+    "marginal_note": "Assessment",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION E - Assessments",
+    "text": "92\n(1) The Minister may assess a person for any amount of tax or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person or make any additional assessments that the circumstances require.\n(2) [Liability not affected] The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.\n(3) [Minister not bound] The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.\n(4) [Assessment valid and binding] An assessment, subject to being vacated on an objection or appeal under this Act and subject to a reassessment, is deemed to be valid and binding.\n(5) [Assessment deemed valid] Subject to being reassessed or vacated as a result of an objection or appeal under this Act, an assessment is deemed to be valid and binding despite any error, defect or omission in the assessment or in any proceeding under this Act relating to it.\n(6) [Rebate on reassessment] If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must pay a rebate to the person equal to the excess and, for the purpose of section 83, the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the specified rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid.\n(7) [Determination of rebates] In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the rebate under this Act on the day the notice of assessment is sent.\n(8) [Interest on cancelled amounts] Despite subsection (6), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section 85 or 120, the Minister must rebate the amount to the person, together with interest on the amount at the specified rate for the period beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that section and ending on the day on which the rebate is paid.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-92.html"
+  },
+  {
+    "id": "S-8.35-s93",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "93",
+    "marginal_note": "Assessment of rebate",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION E - Assessments",
+    "text": "93\n(1) On receipt of an application made by a person for a rebate under this Act, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person.\n(2) [Reassessment] The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate.\n(3) [Assessment of overpayment of rebate] The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 58 despite any previous assessment of the amount.\n(4) [Payment] If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person.\n(5) [Interest] If a rebate under this section is paid to a person, the Minister must pay interest at the specified rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-93.html"
+  },
+  {
+    "id": "S-8.35-s94",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "94",
+    "marginal_note": "Restriction on payment by Minister",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION E - Assessments",
+    "text": "94 An amount under section 92 or 93 is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.",
+    "history": "2022, c. 10, s. 135 “94”; 2024, c. 15, s. 127; 2024, c. 17, s. 110; 2024, c. 17, s. 111",
+    "last_amended": "2024-06-28",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-94.html"
+  },
+  {
+    "id": "S-8.35-s95",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "95",
+    "marginal_note": "Notice of assessment",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION E - Assessments",
+    "text": "95\n(1) After making an assessment under this Act, the Minister must send to the person assessed a notice of the assessment.\n(2) [Payment of remainder] If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-95.html"
+  },
+  {
+    "id": "S-8.35-s96",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "96",
+    "marginal_note": "Limitation period for assessments",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION E - Assessments",
+    "text": "96\n(1) Subject to subsections (3) to (7) and (10), no assessment in respect of an amount of tax or other amount payable by a person under this Act must be made more than four years after it became payable by the person under this Act.\n(2) [Period for assessment of rebate] Subject to subsections (3) to (7) and (10), an assessment under subsection 93(1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 93 or an assessment under subsection 93(3) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate is not to be made more than four years after the day the application for the rebate was filed in accordance with this Act.\n(3) [Exception — objection or appeal] A variation of an assessment, or a reassessment, in respect of an amount of tax or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made\n(a) to give effect to a decision on an objection or appeal;\n(b) with the written consent of an appellant to dispose of an appeal; or\n(c) to give effect to an alternative basis or argument advanced by the Minister under subsection (7).\n(4) [Exception — neglect or fraud] An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,\n(a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or\n(b) committed fraud with respect to a return or an application for a rebate filed under this Act.\n(5) [Exception — other period] If, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or on account of tax, or net tax, payable for a particular reporting period of the person that was in fact payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter.\n(6) [Exception — adjustment to rebate] If the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of tax, or net tax, payable by a person and, by reason of the reduction, any rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may at any time assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of tax into account in respect of the rebate.\n(7) [Alternative basis or argument] The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable by a person under this Act, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Act,\n(a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and\n(b) it is not appropriate in the circumstances for the court to order that the evidence be adduced.\n(8) [Limitation] If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister is not to reassess for an amount that is greater than the total amount of the particular assessment.\n(9) [Exception] Subsection (8) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Act were read without reference to subsection (7).\n(10) [Exception — waiver] An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect.\n(11) [Filing of waiver] Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.\n(12) [Revocation of waiver] Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-96.html"
+  },
+  {
+    "id": "S-8.35-s97",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "97",
+    "marginal_note": "Objection to assessment",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION F - Objections to Assessment",
+    "text": "97\n(1) Any person that has been assessed and that objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.\n(2) [Issue to be decided] A notice of objection must\n(a) reasonably describe each issue to be decided;\n(b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and\n(c) provide the facts and reasons relied on by the person in respect of each issue.\n(3) [Late compliance] Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the day on which the request is made, the person submits the information in writing to the Minister.\n(4) [Limitation on objections] Despite subsection (1), if a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue\n(a) only if the person complied with subsection (2) in the notice with respect to that issue; and\n(b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.\n(5) [Application — subsection (4)] Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.\n(6) [Limitation on objections] Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.\n(7) [Acceptance of objection] The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner.\n(8) [Consideration of objection] On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm it or make a reassessment.\n(9) [Waiving reconsideration] If, in a notice of objection, a person that wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.\n(10) [Notice of decision] After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-97.html"
+  },
+  {
+    "id": "S-8.35-s98",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "98",
+    "marginal_note": "Extension of time by Minister",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION F - Objections to Assessment",
+    "text": "98\n(1) If no objection to an assessment is filed under section 97 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application.\n(2) [Contents of application] An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so.\n(3) [How application made] An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Canada Revenue Agency, the application accompanied by a copy of the notice of objection.\n(4) [Defect in application] The Minister may accept an application even though it was not made in accordance with subsection (3).\n(5) [Duties of Minister] On receipt of an application, the Minister must, without delay, consider the application and grant or refuse it, and must notify the person of the decision in writing.\n(6) [Date of objection if application granted] If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister.\n(7) [Conditions — grant of application] An application is not to be granted under this section unless\n(a) the application is made within one year after the expiry of the time limited under this Act for objecting; and\n(b) the person demonstrates that\n(i) within the time limited under this Act for objecting, the person\n(A) was unable to act or to give a mandate to act in their name, or\n(B) had a bona fide intention to object to the assessment,\n(ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and\n(iii) the application was made as soon as circumstances permitted it to be made.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-98.html"
+  },
+  {
+    "id": "S-8.35-s99",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "99",
+    "marginal_note": "Extension of time by Tax Court of Canada",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "99\n(1) A person that has made an application under section 98 may apply to the Tax Court of Canada to have the application granted after either\n(a) the Minister has refused the application, or\n(b) 90 days have elapsed after the day on which the application was made and the Minister has not notified the person of the Minister’s decision.\n(2) [When application may not be made] No application may be made after the expiry of 30 days after the day on which the decision referred to in subsection 98(5) is sent to the person.\n(3) [How application made] An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the documents delivered or mailed under subsection 98(3).\n(4) [Copy to Commissioner] The Tax Court of Canada must send a copy of the application to the Commissioner.\n(5) [Powers of Tax Court of Canada] The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.\n(6) [When application to be granted] An application must not be granted under this section unless\n(a) the application under subsection 98(1) was made within one year after the expiry of the time limited under this Act for objecting; and\n(b) the person demonstrates that\n(i) within the time limited under this Act for objecting, the person\n(A) was unable to act or to give a mandate to act in their name, or\n(B) had a bona fide intention to object to the assessment,\n(ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and\n(iii) the application under subsection 98(1) was made as soon as circumstances permitted it to be made.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-99.html"
+  },
+  {
+    "id": "S-8.35-s100",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "100",
+    "marginal_note": "Appeal to Tax Court of Canada",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "100\n(1) Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after\n(a) the Minister has confirmed the assessment or has reassessed; or\n(b) 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.\n(2) [No appeal] No appeal under subsection (1) may be instituted after the expiry of 90 days after the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 97(10).\n(3) [Amendment of appeal] The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-100.html"
+  },
+  {
+    "id": "S-8.35-s101",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "101",
+    "marginal_note": "Extension of time to appeal",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "101\n(1) If no appeal to the Tax Court of Canada under section 100 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.\n(2) [Contents of application] An application must set out the reasons why the appeal was not instituted within the time limited under section 100 for doing so.\n(3) [How application made] An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.\n(4) [Copy to Deputy Attorney General of Canada] The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.\n(5) [When order to be made] An order must not be made under this section unless\n(a) the application is made within one year after the expiry of the time limited under section 100 for appealing; and\n(b) the person demonstrates that\n(i) within the time limited under section 100 for appealing, the person\n(A) was unable to act or to give a mandate to act in their name, or\n(B) had a bona fide intention to appeal,\n(ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,\n(iii) the application was made as soon as circumstances permitted it to be made, and\n(iv) there are reasonable grounds for the appeal.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-101.html"
+  },
+  {
+    "id": "S-8.35-s102",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "102",
+    "marginal_note": "Limitation on appeals to Tax Court of Canada",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "102\n(1) Despite section 100, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to\n(a) an issue in respect of which the person has complied with subsection 97(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or\n(b) an issue described in subsection 97(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.\n(2) [No appeal if waiver] Despite section 100, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-102.html"
+  },
+  {
+    "id": "S-8.35-s103",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "103",
+    "marginal_note": "Institution of appeals",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "103 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-103.html"
+  },
+  {
+    "id": "S-8.35-s104",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "104",
+    "marginal_note": "Disposition of appeal",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "104 The Tax Court of Canada may dispose of an appeal from an assessment by\n(a) dismissing it; or\n(b) allowing it and\n(i) vacating the assessment, or\n(ii) referring the assessment back to the Minister for reconsideration and reassessment.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-104.html"
+  },
+  {
+    "id": "S-8.35-s105",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "105",
+    "marginal_note": "References to Tax Court of Canada",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "105\n(1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court.\n(2) [Time during consideration not to count] For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of\n(a) the four-year period referred to in subsection 96(1);\n(b) the period within which a notice of objection to an assessment may be filed under section 97; or\n(c) the period within which an appeal may be instituted under section 100.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-105.html"
+  },
+  {
+    "id": "S-8.35-s106",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "106",
+    "marginal_note": "Reference of common questions to Tax Court of Canada",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION G - Appeal",
+    "text": "106\n(1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question.\n(2) [Contents of application] An application must set out\n(a) the question in respect of which the Minister requests a determination;\n(b) the names of the persons that the Minister seeks to have bound by the determination; and\n(c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application.\n(3) [Service] A copy of the application must be served by the Minister on each of the persons named in it and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question.\n(4) [Determination by Tax Court of Canada of question] If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application and that are named in an order of the Tax Court of Canada under this subsection, it may\n(a) if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or\n(b) if one or more of the persons named in the order has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question.\n(5) [Determination final and conclusive] Subject to subsection (6), if a question set out in an application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4).\n(6) [Appeal] If a question set out in an application is determined by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court of Canada, appeal from the determination.\n(7) [Parties to appeal] The parties that are bound by a determination are parties to any appeal from the determination.\n(8) [Time during consideration not counted] For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) must not be counted in the computation of\n(a) the four-year period referred to in subsection 96(1);\n(b) the period within which a notice of objection to an assessment may be filed under section 97; or\n(c) the period within which an appeal may be instituted under section 100.\n(9) [Excluded periods] The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and\n(a) in the case of a person named in an order of the Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; and\n(b) in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4).",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-106.html"
+  },
+  {
+    "id": "S-8.35-s107",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "107",
+    "marginal_note": "Failure to file return",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "107 Every person that fails to file a return (other than an information return) for a reporting period as and when required under this Act is liable to a penalty equal to the sum of\n(a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed; and\n(b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-107.html"
+  },
+  {
+    "id": "S-8.35-s108",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "108",
+    "marginal_note": "Failure to file by electronic transmission",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "108 In addition to any other penalty under this Act, every person that fails to file a return under this Act for a reporting period as required by subsection 74(3) is liable to a penalty equal to an amount determined in prescribed manner.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-108.html"
+  },
+  {
+    "id": "S-8.35-s109",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "109",
+    "marginal_note": "Failure to register",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "109 Every person that is required to be registered under Division 5 of Part 1 but does not apply for registration under that Division as and when required is liable to a penalty of $2,000.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-109.html"
+  },
+  {
+    "id": "S-8.35-s110",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "110",
+    "marginal_note": "Penalty — false statement",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "110 Despite any other provision of this Act, if a vendor sells a subject item to a purchaser, if an exemption certificate applies in respect of the sale in accordance with section 36, if a declaration referred to in subparagraph 36(1)(b)(ii) is included in the exemption certificate and if that declaration is false, the following rules apply:\n(a) the purchaser is liable, in addition to any other penalty under this Act, to a penalty equal to the greater of $1,000 and 150% of the total of\n(i) the amount of tax in respect of the subject item that would have been payable under section 18 if the exemption certificate had not applied to the sale, and\n(ii) the amount of tax in respect of the subject item that would have been payable by the purchaser under section 29 if the exemption certificate had not applied to the sale; and\n(b) if the vendor knows, or ought to have known, that the declaration is false, the purchaser and the vendor are jointly and severally, or solidarily, liable for the payment of the penalty under paragraph (a) and any related interest.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-110.html"
+  },
+  {
+    "id": "S-8.35-s111",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "111",
+    "marginal_note": "Penalty for false declaration — special import certificate",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "111 Despite any other provision of this Act, if a person imports a subject item, if a special import certificate in respect of the importation is in effect in accordance with section 38, if the person, when applying under subsection 38(1) for the special import certificate in respect of the subject item, made a declaration required under paragraph 38(2)(a) to be included in the application and if that declaration is false at the time of importation, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 150% of the total of\n(a) the amount of tax in respect of the subject item that would have been payable by the person under section 20 if the special import certificate in respect of the importation had not been issued by the Minister; and\n(b) the amount of tax in respect of the subject item that would have been payable by the person under section 30 if the special import certificate in respect of the importation had not been issued by the Minister.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-111.html"
+  },
+  {
+    "id": "S-8.35-s112",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "112",
+    "marginal_note": "Failure to apply — tax certificate",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "112 Every person that is required to apply for a tax certificate under section 37 and fails to do so as and when required is liable to a penalty of $1,000.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-112.html"
+  },
+  {
+    "id": "S-8.35-s113",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "113",
+    "marginal_note": "Failure to notify — tax certificate",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "113 Every person that is required to provide a notification to the Minister under subsection 37(9) and fails to do so as and when required is liable to a penalty of $1,000.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-113.html"
+  },
+  {
+    "id": "S-8.35-s114",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "114",
+    "marginal_note": "Penalty — unregistered importer",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "114 If tax is payable by a person under section 20 and, at the time the tax became payable, the person was required to be registered under Division 5 of Part 1 but has not applied for registration under that Division, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 50% of the amount of tax payable under section 20 in respect of the subject item.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-114.html"
+  },
+  {
+    "id": "S-8.35-s115",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "115",
+    "marginal_note": "Failure to answer demand",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "115 Every person that fails to file a return as and when required under a demand issued under section 77 is liable to a penalty of $1,000.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-115.html"
+  },
+  {
+    "id": "S-8.35-s116",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "116",
+    "marginal_note": "Failure to provide information",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "116 Every person that fails to provide any information or record as and when required under this Act is liable to a penalty of $1,000 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-116.html"
+  },
+  {
+    "id": "S-8.35-s117",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "117",
+    "marginal_note": "Failure to provide information",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "117 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to a penalty, in addition to any other penalty under this Act, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-117.html"
+  },
+  {
+    "id": "S-8.35-s118",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "118",
+    "marginal_note": "False statements or omissions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "118 Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $1,000 and 25% of the total of\n(a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which\n(i) the amount payable\nexceeds\n(ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and\n(b) if the false statement or omission is relevant to the determination of a rebate or any other payment that may be obtained under this Act, the amount, if any, by which\n(i) the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return\nexceeds\n(ii) the amount of the rebate or other payment payable to the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-118.html"
+  },
+  {
+    "id": "S-8.35-s119",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "119",
+    "marginal_note": "General penalty",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "119 Every person that fails to comply with any provision of this Act for which no other penalty is specified is liable to a penalty of\n(a) in the case of a prescribed provision, $100; and\n(b) in any other case, $1,000.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-119.html"
+  },
+  {
+    "id": "S-8.35-s120",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "120",
+    "marginal_note": "Waiving or cancelling penalties",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION H - Penalties",
+    "text": "120\n(1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any penalty under this Act payable by the person in respect of the reporting period.\n(2) [Interest if amount waived or cancelled] If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister must pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is rebated to the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-120.html"
+  },
+  {
+    "id": "S-8.35-s121",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "121",
+    "marginal_note": "Offence for failure to file return or to comply with demand or order",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "121\n(1) Every person that fails to file or make a return as and when required under this Act or that fails to comply with an obligation under subsection 88(6) or (9) or section 90, or an order made under section 126, is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both.\n(2) [Saving] A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty under this Act for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-121.html"
+  },
+  {
+    "id": "S-8.35-s122",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "122",
+    "marginal_note": "Offences for false or deceptive statement",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "122\n(1) Every person commits an offence that\n(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, statement, document, record or answer filed or made as required under this Act;\n(b) for the purposes of evading payment of any amount payable under this Act, or obtaining a rebate or other payment payable under this Act to which the person is not entitled,\n(i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or\n(ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;\n(c) intentionally, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act;\n(d) intentionally, in any manner, obtains or attempts to obtain a rebate or other payment payable under this Act to which the person is not entitled; or\n(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).\n(2) [Punishment] Every person that commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to\n(a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000;\n(b) imprisonment for a term not exceeding two years; or\n(c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.\n(3) [Prosecution on indictment] Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to\n(a) a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $5,000 and not more than $100,000;\n(b) imprisonment for a term not exceeding five years; or\n(c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.\n(4) [Penalty on conviction] A person that is convicted of an offence under this section is not liable to pay a penalty imposed under this Act for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.\n(5) [Stay of appeal] If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-122.html"
+  },
+  {
+    "id": "S-8.35-s123",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "123",
+    "marginal_note": "Definition of confidential information",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "123\n(1) In this section, confidential information has the same meaning as in subsection 91(1).\n(2) [Offence — confidential information] A person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person\n(a) contravenes subsection 91(2); or\n(b) knowingly contravenes an order made under subsection 91(12).\n(3) [Offence — confidential information] Every person to whom confidential information has been provided for a particular purpose under subsection 91(6) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-123.html"
+  },
+  {
+    "id": "S-8.35-s124",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "124",
+    "marginal_note": "Failure to pay tax",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "124 Every person that intentionally fails to pay an amount of tax as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided, is liable to\n(a) a fine not exceeding the aggregate of $1,000 and an amount equal to 50% of the amount of tax that should have been paid;\n(b) imprisonment for a term not exceeding 12 months; or\n(c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 12 months.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-124.html"
+  },
+  {
+    "id": "S-8.35-s125",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "125",
+    "marginal_note": "General offence",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "125 Every person that fails to comply with any provision of this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-125.html"
+  },
+  {
+    "id": "S-8.35-s126",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "126",
+    "marginal_note": "Compliance orders",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "126 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it deems appropriate to enforce compliance with the provision.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-126.html"
+  },
+  {
+    "id": "S-8.35-s127",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "127",
+    "marginal_note": "Officers of corporations, etc.",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "127 If a person other than an individual commits an offence under this Act, every officer, director or representative of the person that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-127.html"
+  },
+  {
+    "id": "S-8.35-s128",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "128",
+    "marginal_note": "No power to decrease punishment",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "128 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-128.html"
+  },
+  {
+    "id": "S-8.35-s129",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "129",
+    "marginal_note": "Information or complaint",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION I - Offences and Punishment",
+    "text": "129\n(1) An information or complaint under this Act may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and must not be called into question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.\n(2) [Two or more offences] An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.\n(3) [Territorial jurisdiction] An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court having territorial jurisdiction where the accused is resident, carrying on a commercial activity, found, apprehended or in custody, despite that the matter of the information or complaint did not arise within that territorial jurisdiction.\n(4) [Limitation of prosecutions] No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-129.html"
+  },
+  {
+    "id": "S-8.35-s130",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "130",
+    "marginal_note": "Definition of dwelling-house",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "130\n(1) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes\n(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and\n(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.\n(2) [Inspections] A person authorized by the Minister to do so may, at all reasonable times and for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person that may be relevant in determining the obligations of that or any other person under this Act, or the amount of any rebate to which that or any other person is entitled under this Act and whether that person or any other person is in compliance with this Act.\n(3) [Powers of authorized person] Subject to subsection (4), the authorized person may, at all reasonable times, for any purpose related to the administration of enforcement of this Act\n(a) enter any place in which the authorized person reasonably believes the person keeps or should keep records, carries on any activity to which this Act applies or does anything in relation to that activity;\n(b) require any person to give to the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and\n(i) to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and\n(ii) to answer the questions in writing, in any form specified by the authorized person; and\n(c) require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act.\n(4) [Prior authorization] If any place referred to in subsection (3) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (5).\n(5) [Warrant to enter dwelling-house] A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that\n(a) there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (3);\n(b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and\n(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.\n(6) [Orders if entry not authorized] If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,\n(a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and\n(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-130.html"
+  },
+  {
+    "id": "S-8.35-s131",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "131",
+    "marginal_note": "Compliance order",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "131\n(1) On summary application by the Minister, a judge may, despite section 126, order a person to provide any access, assistance, information or record sought by the Minister under section 90 or 130 if the judge is satisfied that the person was required under section 90 or 130 to provide the access, assistance, information or record and did not do so.\n(2) [Notice required] An application under subsection (1) is not to be heard before the end of five clear days from the day on which the notice of application is served on the person against which the order is sought.\n(3) [Judge may impose conditions] The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.\n(4) [Contempt of court] If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.\n(5) [Appeal] An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-131.html"
+  },
+  {
+    "id": "S-8.35-s132",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "132",
+    "marginal_note": "Search warrant",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "132\n(1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of the record or thing to, the judge or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.\n(2) [Evidence on oath] An application under subsection (1) must be supported by information on oath establishing the facts on which the application is based.\n(3) [Issue of warrant] A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that\n(a) an offence under this Act has been committed;\n(b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and\n(c) the building, receptacle or place specified in the application is likely to contain a record or thing referred to in paragraph (b).\n(4) [Contents of warrant] A warrant issued under subsection (1) must refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized.\n(5) [Seizure] Any person that executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and must, as soon as is practicable, bring the record or thing before, or make a report in respect of the record or thing, the judge that issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.\n(6) [Retention] Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge must, unless the Minister waives retention, order that it be retained by the Minister, that must take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.\n(7) [Return of records or things seized] If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from which it was seized or the person that is otherwise legally entitled to the record or thing, if the judge is satisfied that the record or thing\n(a) will not be required for an investigation or a criminal proceeding; or\n(b) was not seized in accordance with the warrant or this section.\n(8) [Access and copies] The person from which any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a document, to obtain one copy of the record at the expense of the Minister.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-132.html"
+  },
+  {
+    "id": "S-8.35-s133",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "133",
+    "marginal_note": "Definition of foreign-based information or record",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "133\n(1) For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act.\n(2) [Requirement to provide foreign-based information] Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (4), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record.\n(3) [Notice] A notice referred to in subsection (2) must set out\n(a) a reasonable period of time of not less than 90 days for the provision of the information or record;\n(b) a description of the information or record being sought; and\n(c) the consequences under subsection (9) to the person of the failure to provide the information or record being sought within the period of time set out in the notice.\n(4) [Notice] A notice referred to in subsection (2) may be\n(a) served personally;\n(b) sent by confirmed delivery service; or\n(c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (2) electronically.\n(5) [Review of foreign information requirement] If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement.\n(6) [Powers on review] On hearing an application under subsection (5) in respect of a requirement, a judge may\n(a) confirm the requirement;\n(b) vary the requirement if the judge is satisfied that it is appropriate in the circumstances; or\n(c) set aside the requirement if the judge is satisfied that it is unreasonable.\n(7) [Related person] For the purposes of subsection (6), a requirement to provide information or a record is not to be considered to be unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person served with the notice of the requirement under subsection (2) if that person is related to the non-resident person.\n(8) [Time during consideration not to count] The period of time between the day an application for the review of a requirement is made under subsection (5) and the day the review is decided must not be counted in the computation of\n(a) the period of time set out in the notice of the requirement; and\n(b) the period of time within which an assessment may be made under section 92 or 93.\n(9) [Consequence of failure] If a person fails to comply substantially with a notice served under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act must, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-133.html"
+  },
+  {
+    "id": "S-8.35-s134",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "134",
+    "marginal_note": "Copies",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "134 If any record is seized, inspected, audited, examined or provided under any of sections 81, 90 and 130 to 132, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-134.html"
+  },
+  {
+    "id": "S-8.35-s135",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "135",
+    "marginal_note": "Compliance",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "135 Every person must, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 90 and 130 to 134 and no person is to, physically or otherwise, do or attempt to do any of the following:\n(a) interfere with, hinder or molest any official as defined in section 91 doing anything the official is authorized to do under this Act; or\n(b) prevent any official from doing anything the official is authorized to do under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-135.html"
+  },
+  {
+    "id": "S-8.35-s136",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "136",
+    "marginal_note": "Information respecting non-resident persons",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION J - Inspections",
+    "text": "136 Every person that is liable, at any time in a calendar year, to pay an amount of tax under this Act must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-136.html"
+  },
+  {
+    "id": "S-8.35-s137",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "137",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "137\n(1) The following definitions apply in this section.\naction means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 141 to 146. (action)\nlegal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. (représentant légal)\ntax debt means any amount payable by a person under this Act. (dette fiscale)\n(2) [Debts to Her Majesty] A tax debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.\n(3) [Court proceedings] The Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount.\n(4) [No actions after limitation period] The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt.\n(5) [Limitation period] The limitation period for the collection of a tax debt of a person\n(a) begins\n(i) if a notice of assessment in respect of the tax debt, or a notice referred to in subsection 147(1) in respect of the tax debt, is sent to or served on the person, on the last day on which one of those notices is sent or served, and\n(ii) if no notice referred to in subparagraph (i) in respect of the tax debt was sent or served, on the earliest day on which the Minister can commence an action to collect that tax debt; and\n(b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins.\n(6) [Limitation period restarted] The limitation period described in subsection (5) for the collection of a tax debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which\n(a) the person acknowledges the tax debt in accordance with subsection (7);\n(b) all or part of the tax debt is deemed under section 70 to have been paid;\n(c) the Minister commences an action to collect the tax debt; or\n(d) the Minister assesses, under this Act, another person in respect of the tax debt.\n(7) [Acknowledgement of tax debts] A person acknowledges a tax debt if the person\n(a) promises, in writing, to pay the tax debt;\n(b) makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or\n(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt.\n(8) [Agent or mandatary or legal representative] For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person.\n(9) [Extension of limitation period] In computing the day on which a limitation period ends, there must be added the number of days on which one or more of the following is the case:\n(a) the Minister has postponed collection action against the person under subsection (12) in respect of the tax debt;\n(b) the Minister has accepted and holds security in lieu of payment of the tax debt;\n(c) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the tax debt, the person is non-resident;\n(d) the Minister may not, because of any of subsections 139(2) to (5), take any of the actions described in subsection 139(1) in respect of the tax debt; or\n(e) an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.\n(10) [Assessment before collection] The Minister may not take any collection action under sections 141 to 146 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 82, unless the amount has been assessed.\n(11) [Payment of remainder] If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General.\n(12) [Minister may postpone collection] The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person.\n(13) [Interest on judgments] If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 141, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt.\n(14) [Litigation costs] If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 138 and 141 to 147 apply to the amount as if it were payable under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-137.html"
+  },
+  {
+    "id": "S-8.35-s138",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "138",
+    "marginal_note": "Security",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "138\n(1) The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Act.\n(2) [Surrender of excess security] If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-138.html"
+  },
+  {
+    "id": "S-8.35-s139",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "139",
+    "marginal_note": "Collection restrictions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "139\n(1) If a person is liable for the payment of an amount under this Act, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Act in respect of the amount:\n(a) commence legal proceedings in a court;\n(b) certify the amount under section 141;\n(c) require a person to make a payment under subsection 142(1);\n(d) require an institution or a person to make a payment under subsection 142(2);\n(e) require a person to turn over moneys under subsection 145(1); or\n(f) give a notice, issue a certificate or make a direction under subsection 146(1).\n(2) [No action after service of notice of objection] If a person has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment.\n(3) [No action after making appeal to Tax Court of Canada] If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Act, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the earlier of the day on which a copy of the decision of the Court is mailed to the person and the day on which the person discontinues the appeal.\n(4) [No action pending determination by Tax Court of Canada] If a person has agreed under subsection 105(1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 106(1) to that Court for the determination of a question, the Minister must not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which could be affected by the determination of the question, before the day on which the question is determined by the Court.\n(5) [Action after judgment] Despite any other provision in this section, if a person has served a notice of objection under this Act to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action.\n(6) [Collection of large amounts] Despite subsections (1) to (5), if, at any time, the total of all amounts that a person has been assessed under this Act and that remain unpaid exceeds $1,000,000, the Minister may collect up to 50% of the total.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-139.html"
+  },
+  {
+    "id": "S-8.35-s140",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "140",
+    "marginal_note": "Over $10,000,000 — security",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "140\n(1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of zero dollars and the amount that is determined by the formula\nis the total of all amounts, each of which is an amount that the person has been assessed under this Act in respect of which a portion remains unpaid; and\nis the greater of zero dollars and the amount that is determined by the formula\nis the total of all amounts that the person has paid against the amount determined for A, and\nis the amount determined for A.\n(2) [When security to be given] The security required under subsection (1)\n(a) must be given to the Minister not later than 60 days after the day on which the Minister required the security; and\n(b) must be in a form satisfactory to the Minister.\n(3) [Failure to comply] Despite subsections 139(1) to (5), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not given to the Minister as set out in this section.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-140.html"
+  },
+  {
+    "id": "S-8.35-s141",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "141",
+    "marginal_note": "Certificates",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "141\n(1) Any amount payable by a person (in this section referred to as the “debtor”) under this Act that has not been paid as and when required under this Act may be certified by the Minister as an amount payable by the debtor.\n(2) [Registration in court] On production to the Federal Court, a certificate made under subsection (1) in respect of a debtor must be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Act to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such.\n(3) [Costs] All reasonable costs and charges incurred or paid for the registration in the Federal Court of a certificate made under subsection (1) or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.\n(4) [Charge on property] A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in property in a province, or any interest in, or for civil law any right in, such property, held by the debtor, in the same manner as a document evidencing\n(a) a judgment of the superior court of the province against a person for a debt owing by the person, or\n(b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province\nmay be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest.\n(5) [Creation of charge] If a memorial has been filed, registered or otherwise recorded under subsection (4),\n(a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or\n(b) such property, or interest or right in the property, is otherwise bound,\nin the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded.\n(6) [Proceedings in respect of memorial] If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings\n(a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of\n(i) the filing, registration or other recording of the memorial, and\n(ii) proceedings taken to collect the amount,\n(b) to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial,\n(c) to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or\n(d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or rights, affected by the memorial,\nin the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.\n(7) [Presentation of documents] If\n(a) a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, or\n(b) access is sought to any person, place or thing in a province to make the filing, registration or other recording,\nthe memorial or document must be accepted for filing, registration or other recording or the access must be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a like proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required.\n(8) [Prohibition — sale, etc., without consent] Despite any law of Canada or of a province, a sheriff or other person must not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs. However, if that consent is subsequently given, any property that would have been affected by that process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be, is bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be.\n(9) [Completion of notices, etc.] If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (8), be so set out without the written consent of the Minister, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with this Act, regulation or rule requiring the information to be set out in the minute, notice or document.\n(10) [Application for order] A sheriff or other person that is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest.\n(11) [Secured claims] If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed\n(a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and\n(b) to also be a claim referred to in paragraph 86(2)(a) of that Act.\n(12) [Details in certificates and memorials] Despite any law of Canada or of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes\n(a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and\n(b) to refer to the rate of interest or penalty to be charged on the separate amounts making up the amount payable in general terms\n(i) in the case of interest, as interest at the specified rate under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period, and\n(ii) in the case of a penalty, the penalty calculated under section 107 on amounts payable to the Receiver General.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-141.html"
+  },
+  {
+    "id": "S-8.35-s142",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "142",
+    "marginal_note": "Garnishment",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "142\n(1) If the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person that is liable to pay an amount under this Act (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money is payable, the money otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act.\n(2) [Garnishment of loans or advances] Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days\n(a) a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor that is indebted to the institution and that has granted security in respect of the indebtedness, or\n(b) a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor that the Minister knows or suspects\n(i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or\n(ii) if that person is a corporation, is not dealing at arm’s length with that person,\nthe Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Act the money that would otherwise be so loaned, advanced or paid.\n(3) [Effect of receipt] A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.\n(4) [Effect of requirement] If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor money otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied and operates to require payments to the Receiver General out of each such payment of any amount that is stipulated by the Minister in a notice in writing.\n(5) [Failure to comply] Every person that fails to comply with a requirement under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General.\n(6) [Failure to comply] Every institution or person that fails to comply with a requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of\n(a) the total of money so loaned, advanced or paid, and\n(b) the amount that the institution or person was required under that subsection to pay to the Receiver General.\n(7) [Assessment] The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections 72 and 92 to 106 apply with any modifications that the circumstances require.\n(8) [Time limit] An assessment of an amount payable under this section by a person to the Receiver General is not to be made more than four years after the notice from the Minister requiring the payment was received by the person.\n(9) [Effect of payment as required] If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with an assessment under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-142.html"
+  },
+  {
+    "id": "S-8.35-s143",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "143",
+    "marginal_note": "Recovery by deduction or set-off",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "143 If a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-143.html"
+  },
+  {
+    "id": "S-8.35-s144",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "144",
+    "marginal_note": "Acquisition of debtor’s property",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "144 For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in any manner that the Minister considers reasonable.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-144.html"
+  },
+  {
+    "id": "S-8.35-s145",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "145",
+    "marginal_note": "Money seized from debtor",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "145\n(1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person that is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act.\n(2) [Receipt issued by Minister] A receipt issued by the Minister for money turned over as required under this section is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-145.html"
+  },
+  {
+    "id": "S-8.35-s146",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "146",
+    "marginal_note": "Seizure",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "146\n(1) If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized.\n(2) [Disposition] Things that have been seized under subsection (1) must be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances.\n(3) [Proceeds of disposition] Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the things seized.\n(4) [Exemptions from seizure] Any thing of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-146.html"
+  },
+  {
+    "id": "S-8.35-s147",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "147",
+    "marginal_note": "Person leaving Canada or defaulting",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "147\n(1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by confirmed delivery service addressed to their latest known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount must be paid without delay despite any other provision of this Act.\n(2) [Seizure] If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 146(2) to (4) apply, with any modifications that the circumstances require.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-147.html"
+  },
+  {
+    "id": "S-8.35-s148",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "148",
+    "marginal_note": "Definitions",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "148\n(1) The following definitions apply in this section.\nassessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means\n(a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and\n(b) in any other case, the particular reporting period. (période visée)\nassessment date, in respect of an authorization under subsection (2), means the day immediately before the hearing date. (date de cotisation)\nhearing date, in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. (date d’audience)\n(2) [Authorization to assess and take collection action] Despite section 139, if, on ex parte application by the Minister relating to a particular reporting period of a person, a judge is satisfied that there are reasonable grounds to believe that the net tax for the period, determined without reference to this section, would be a positive amount and that the collection of all or any part of that net tax would be jeopardized by a delay in its collection, the judge must, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to, without delay,\n(a) assess the net tax for the assessed period, determined in accordance with subsection (3); and\n(b) take any of the actions described in sections 141 to 146 in respect of that amount.\n(3) [Effect of authorization] For the purposes of this Act, if an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person,\n(a) if the hearing date is before the last day of the particular reporting period, the following periods are each deemed to be a separate reporting period of the person:\n(i) the assessed period, and\n(ii) the period beginning on the hearing date and ending on the last day of the particular reporting period;\n(b) the day on or before which the person is required to file a return under section 55 for the assessed period is deemed to be the hearing date;\n(c) the net tax for the assessed period is deemed to be equal to the amount that would be the net tax for the period if, on the assessment date, the person were to claim in a return filed under section 55 for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period;\n(d) the net tax for the assessed period is deemed to have become due to the Receiver General on the hearing date;\n(e) if, in assessing the net tax for the assessed period, the Minister takes into account an amount that the person would be entitled to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period, the person is deemed to have claimed the amount in a return filed under section 55 for the assessed period; and\n(f) sections 82, 107, 116, 117 and 119 apply as if the net tax for the assessed period were not required to be paid, and the return for that period were not required to be filed, until the last day of the period described in subsection (9).\n(4) [Affidavits] Statements contained in an affidavit filed in the context of an application under this section may be based on belief in which case it must include the grounds for that belief.\n(5) [Service of authorization and notice of assessment] An authorization granted under subsection (2) in respect of a person must be served by the Minister on the person within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the assessed period must be served on the person together with the authorization.\n(6) [How service effected] For the purpose of subsection (5), service on a person must be effected by personal service on the person or service in accordance with the directions of a judge.\n(7) [Application to judge for direction] If service cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.\n(8) [Review of authorization] If a judge of a court has granted an authorization under subsection (2) in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.\n(9) [Limitation period for review application] An application by a person under subsection (8) to review an authorization must be made\n(a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or\n(b) within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable.\n(10) [Hearing in camera] An application by a person under subsection (8) may, on the application of the person, be heard in private, if the person establishes to the satisfaction of the judge that the circumstances of the case justify proceedings heard in private.\n(11) [Disposition of application] On an application under subsection (8), the judge must determine the question summarily and may confirm, vary or set aside the authorization and make any other order that the judge considers appropriate.\n(12) [Effect of setting aside authorization] If an authorization is set aside under subsection (11), subsection (3) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void.\n(13) [Directions] If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no relevant direction in this section, a judge may give any direction with regard to the course to be followed that, in the opinion of the judge, is appropriate.\n(14) [No appeal from review order] No appeal lies from an order of a judge made under subsection (11).",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-148.html"
+  },
+  {
+    "id": "S-8.35-s149",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "149",
+    "marginal_note": "Compliance by unincorporated bodies",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "149\n(1) If any amount is required to be paid or any other thing is required to be done by or under this Act by a person (in this section referred to as the “body”) that is not an individual, estate or succession of a deceased individual, partnership, corporation, trust or joint venture, it is the joint and several, or solidary, liability and responsibility of\n(a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body,\n(b) if there are no officers of the body referred to in paragraph (a), every member of any committee having management of the affairs of the body, and\n(c) if there are no officers of the body referred to in paragraph (a) and no committee referred to in paragraph (b), every member of the body,\nto pay that amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body referred to in paragraph (a), a member of a committee referred to in paragraph (b) or a member of the body, it is considered as compliance with the requirement.\n(2) [Assessment] The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections 72 and 92 to 106 are applicable, with any modifications that the circumstances require.\n(3) [Limitation] An assessment of a person under subsection (2) must not\n(a) include any amount that the body was liable to pay before the day the person became jointly and severally, or solidarily, liable;\n(b) include any amount that the body became liable to pay after the day the person ceased to be jointly and severally, or solidarily, liable; or\n(c) be made more than two years after the day on which the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any obligation imposed on the body by or under this Act or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-149.html"
+  },
+  {
+    "id": "S-8.35-s150",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "150",
+    "marginal_note": "Definition of transaction",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION K - Collection",
+    "text": "150\n(1) In this section, transaction has the meaning assigned by subsection 68(1).\n(2) [Tax liability — transfers not at arm’s length] If at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to\n(a) the transferor’s spouse or common-law partner or an individual that has since become the transferor’s spouse or common-law partner,\n(b) an individual that was under 18 years of age, or\n(c) another person with whom the transferor was not dealing at arm’s length,\nthe transferee and transferor are jointly and severally, or solidarily, liable to pay under this Act an amount equal to the lesser of\n(d) the amount determined by the formula\nis the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and\nis the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the Excise Tax Act, paragraph 97.44(1)(b) of the Customs Act, subsection 160(2) of the Income Tax Act, subsection 297(3) of the Excise Act, 2001, subsection 161(3) of the Greenhouse Gas Pollution Pricing Act or subsection 80(3) of the Underused Housing Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and\n(e) the total of all amounts each of which is\n(i) an amount that the transferor is liable to pay under this Act for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or\n(ii) interest or penalty for which the transferor is liable as of that time,\nbut nothing in this subsection limits the liability of the transferor under this Act.\n(3) [Fair market value of undivided interest] For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (6), deemed to be equal to the same proportion of the fair market value of that property at that time.\n(4) [Assessment] The Minister may at any time assess a transferee in respect of any amount payable by reason of this section, and the provisions of sections 72 and 92 to 106 apply, with any modifications that the circumstances require.\n(5) [Rules applicable] If a transferor and transferee have, by reason of subsection (2), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Act, the following rules apply:\n(a) a payment by the transferee on account of the transferee’s liability must, to the extent of the payment, discharge their liability; and\n(b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (2), made jointly and severally, or solidarily, liable.\n(6) [Transfers to spouse or common-law partner] Despite subsection (2), if at any time an individual transfers property to the individual’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership as defined in subsection 248(1) of the Income Tax Act, for the purposes of paragraph (2)(d), the fair market value at that time of the property so transferred is deemed to be nil, but nothing in this subsection limits the liability of the individual under this Act.\n(7) [Anti-avoidance rules] For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply:\n(a) the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if\n(i) the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and\n(ii) it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Act;\n(b) an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (4) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future charge debt by the transferor or transferee; and\n(c) the amount determined for A in paragraph (2)(d) is deemed to be the greater of\n(i) the amount otherwise determined for A in paragraph (2)(d) without reference to this paragraph, and\n(ii) the amount determined by the formula\nis the fair market value of the property at the time of the transfer, and\nis the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time.",
+    "history": "2022, c. 10, s. 135 “150”; 2024, c. 15, s. 128",
+    "last_amended": "2024-06-28",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-150.html"
+  },
+  {
+    "id": "S-8.35-s151",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "151",
+    "marginal_note": "Service",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION L - Evidence and Procedure",
+    "text": "151\n(1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that\n(a) is a partnership, the notice or document may be addressed to the name of the partnership;\n(b) is a joint venture, the notice or document may be addressed to the name of the joint venture;\n(c) is a union, the notice or document may be addressed to the name of the union;\n(d) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and\n(e) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business.\n(2) [Personal service] If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is\n(a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership;\n(b) if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or\n(c) left with an adult person employed at the place of business of the person.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-151.html"
+  },
+  {
+    "id": "S-8.35-s152",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "152",
+    "marginal_note": "Timing of receipt",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION L - Evidence and Procedure",
+    "text": "152\n(1) For the purposes of this Act and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent.\n(2) [Timing of payment] A person that is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-152.html"
+  },
+  {
+    "id": "S-8.35-s153",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "153",
+    "marginal_note": "Proof of service",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 2 - Administration and Enforcement",
+    "heading": "SUBDIVISION L - Evidence and Procedure",
+    "text": "153\n(1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that\n(a) the officer has knowledge of the facts in the particular case;\n(b) the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and\n(c) the officer identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and\n(i) if the request, notice, or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, and\n(ii) in any other case, the record that the document has been sent or a true copy of the relevant portion of the record.\n(2) [Proof of personal service] If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that\n(a) the officer has knowledge of the facts in the particular case;\n(b) the request, notice or demand was served personally on a named day on the person to whom it was directed; and\n(c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.\n(3) [Proof of electronic delivery] If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that\n(a) the officer has knowledge of the facts in the particular case;\n(b) the notice was sent electronically to the person on a named day; and\n(c) the officer identifies as exhibits attached to the affidavit copies of\n(i) an electronic message confirming that the notice has been sent to the person, and\n(ii) the notice.\n(4) [Proof — failure to comply] If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate.\n(5) [Proof — time of compliance] If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day.\n(6) [Proof of documents] An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.\n(7) [Proof of documents] An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document.\n(8) [Proof of no appeal] An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.\n(9) [Presumption] If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency or the Canada Border Services Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.\n(10) [Proof of documents] Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.\n(11) [Proof of documents] Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada.\n(12) [Mailing or sending date] For the purposes of this Act, if a notice or demand that the Minister is required or authorized under this Act to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is presumed to be the date of the notice or demand.\n(13) [Date electronic notice sent] For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.\n(14) [Date electronic notice sent — business account] For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.\n(15) [Date assessment made] If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of sending of the notice of assessment.\n(16) [Proof of return] In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person.\n(17) [Proof of return — printouts] For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person received under section 74 by the Minister is to be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section.\n(18) [Proof of return — production of returns, etc.] In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.\n(19) [Evidence] In a prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-153.html"
+  },
+  {
+    "id": "S-8.35-s154",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "154",
+    "marginal_note": "Regulations",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 3 - Regulations",
+    "heading": "DIVISION 3 - Regulations",
+    "text": "154\n(1) The Governor in Council may make regulations\n(a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation;\n(b) requiring any person to provide any information, including the person’s name, address and registration number, to any class of persons required to make a return containing that information;\n(c) requiring any person to provide the Minister with the person’s Social Insurance Number;\n(d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act;\n(e) distinguishing among any class of persons, property or activities; and\n(f) generally to carry out the purposes and provisions of this Act.\n(2) [Amendments to schedule] The Governor in Council may, by regulation, amend the schedule including by adding, deleting, varying or replacing any item in the schedule or by replacing the schedule.\n(3) [Effect] A regulation made under this Act is to have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and\n(a) has a non-tightening effect only;\n(b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;\n(c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette; or\n(d) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date that the announcement was made.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-154.html"
+  },
+  {
+    "id": "S-8.35-s155",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "155",
+    "marginal_note": "Positive or negative amount — regulations",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 3 - Regulations",
+    "heading": "DIVISION 3 - Regulations",
+    "text": "155 For greater certainty,\n(a) in prescribing an amount under subsection 154(1), the Governor in Council may prescribe a positive or negative amount; and\n(b) in prescribing a manner of determining an amount under subsection 154(1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-155.html"
+  },
+  {
+    "id": "S-8.35-s156",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "156",
+    "marginal_note": "Incorporation by reference — limitation removed",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 3 - Regulations",
+    "heading": "DIVISION 3 - Regulations",
+    "text": "156 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-156.html"
+  },
+  {
+    "id": "S-8.35-s157",
+    "act_code": "S-8.35",
+    "act_short": "Luxury Tax Act",
+    "act_name": "Select Luxury Items Tax Act",
+    "section": "157",
+    "marginal_note": "Certificates and registrations not statutory instruments",
+    "part": "PART 2 - Administration",
+    "division": "DIVISION 3 - Regulations",
+    "heading": "DIVISION 3 - Regulations",
+    "text": "157 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.",
+    "history": "",
+    "last_amended": "2022-09-01",
+    "current_to": "2024-07-23",
+    "citation": "Luxury Tax Act, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/acts/s-8.35/section-157.html"
+  }
+]
\ No newline at end of file
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new file mode 100644
index 0000000000000000000000000000000000000000..3ce8b71cd937d822732f4a83773d9e0a410b0305
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+++ b/data/processed/SOR-2000-217.json
@@ -0,0 +1,2042 @@
+[
+  {
+    "id": "SOR-2000-217-s1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "1 The following definitions apply in these Regulations.\nAct means the Controlled Drugs and Substances Act. (Loi)\nadult means an individual of 18 years of age or older. (adulte)\nadvertisement, in respect of a targeted substance, includes any representation by any means for the purpose of promoting, directly or indirectly, the sale or other disposal of the targeted substance. (publicité)\ncommon-law partner in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. (conjoint de fait)\ncompetent authority means a public authority of a foreign country that is authorized under the laws of the country to approve the importation or exportation of targeted substances into or from the country. (autorité compétente)\nDepartment[Repealed, SOR/2019-170, s. 1]\ndesignated criminal offence means\n(a) an offence involving the financing of terrorism against any of sections 83.02 to 83.04 of the Criminal Code;\n(b) an offence involving fraud against any of sections 380 to 382 of the Criminal Code;\n(c) the offence of laundering proceeds of crime against section 462.31 of the Criminal Code;\n(d) an offence involving a criminal organization against any of sections 467.11 to 467.13 of the Criminal Code; or\n(e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (d). (infraction désignée en matière criminelle)\ndesignated drug offence[Repealed, SOR/2019-170, s. 1]\ndestroy, in respect of a targeted substance, means to alter or denature it to such an extent that its consumption is rendered impossible or improbable. (destruction)\nemergency medical service vehicle means any conveyance authorized under the laws of a province to transport individuals to hospitals and on which emergency medical services are provided. (véhicule de service médical d’urgence)\nexport permit[Repealed, SOR/2019-170, s. 1]\nhospital means a facility that\n(a) is licensed, approved or designated as a hospital by a province under the laws of the province to provide health care or treatment to persons or animals; or\n(b) is owned or operated by the government of Canada or of a province and that provides health services. (hôpital)\nimport permit[Repealed, SOR/2019-170, s. 1]\ninternational obligation means an obligation relative to a targeted substance set out in a convention, treaty or other multilateral or bilateral instrument that Canada has ratified or to which Canada adheres. (obligation internationale)\nlicensed dealer means the holder of a licence issued under section 17.1. (distributeur autorisé)\nmidwife has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (sage-femme)\nnurse practitioner has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (infirmier praticien)\npackage[Repealed, SOR/2019-170, s. 1]\npharmacist means a person who is entitled under the laws of a province to practise pharmacy and is practising pharmacy in that province. (pharmacien)\npodiatrist has the same meaning as in section 1 of the New Classes of Practitioners Regulations. (podiatre)\nprescription means an authorization given by a practitioner that a stated amount of a targeted substance be dispensed for the person named in it or the animal identified in it. (ordonnance)\nqualified person in charge means the individual designated under subsection 15(1). (responsable qualifié)\nSecurity Directive means the Directive on Physical Security Requirements for Controlled Substances and Drugs Containing Cannabis, as amended from time to time and published by the Government of Canada on its website. (Directive en matière de sécurité)\nsenior person in charge means the individual designated under section 14. (responsable principal)\nspecified name means, in respect of a controlled substance included in Schedule 1,\n(a) the name specified in column 1 of an item of Schedule 2, but, if only the chemical name is specified, means the chemical name specified in column 2 of that item; or\n(b) if the controlled substance is not specified in Schedule 2, its chemical name and, if available, its common name. (nom spécifié)\ntargeted substance means\n(a) a controlled substance set out in Schedule 1; or\n(b) in respect of a midwife, nurse practitioner or podiatrist, a controlled substance set out in Schedule 1 that the midwife, nurse practitioner or podiatrist may prescribe, possess or conduct an activity with, in accordance with section 3 of the New Classes of Practitioners Regulations. (substance ciblée)\ntest kit means a kit\n(a) that contains a targeted substance and a reagent system or buffering agent;\n(b) that is used during the course of a chemical or analytical procedure to test for the presence or quantity of a targeted substance for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; and\n(c) the contents of which are not intended or likely to be consumed by, or administered to, a person or an animal. (nécessaire d’essai)\ntranshipment[Repealed, SOR/2019-170, s. 1]",
+    "history": "SOR/2003-38, s. 2; SOR/2010-223, s. 1; SOR/2012-230, s. 25; SOR/2018-147, s. 30; SOR/2019-170, s. 1",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-1.html"
+  },
+  {
+    "id": "SOR-2000-217-s2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "2",
+    "marginal_note": "Member of police force",
+    "part": "",
+    "division": "",
+    "heading": "Non-application",
+    "text": "2 A member of a police force or a person acting under their direction and control who, in respect of the conduct of the member or person, is exempt from the application of subsection 4(2) or section 5, 6 or 7 of the Act by virtue of the Controlled Drugs and Substances Act (Police Enforcement) Regulations is, in respect of that conduct, exempt from the application of these Regulations.",
+    "history": "SOR/2010-223, s. 2(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-2.html"
+  },
+  {
+    "id": "SOR-2000-217-s3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "3",
+    "marginal_note": "Authorized persons",
+    "part": "",
+    "division": "",
+    "heading": "Possession",
+    "text": "3\n(1) A person is authorized to possess a targeted substance set out in Part 2 of Schedule 1 if the person has obtained the targeted substance in accordance with these Regulations, in the course of activities conducted in connection with the administration or enforcement of an Act or regulation, or from a person who is exempt under section 56 of the Act from the application of subsection 5(1) of the Act with respect to that targeted substance, and the person\n(a) requires the targeted substance for their business or profession and is\n(i) a licensed dealer,\n(ii) a pharmacist, or\n(iii) a practitioner who is registered and entitled to practise in the province in which they possess the targeted substance;\n(b) is a practitioner who is registered and entitled to practise in a province other than the province in which they possess the targeted substance for emergency medical purposes only;\n(c) is a hospital employee or a practitioner in a hospital;\n(d) has obtained the targeted substance for their own use or the use of another person for whom, or an animal for which, they are responsible\n(i) from a practitioner, or\n(ii) in accordance with a prescription that was not issued or obtained in contravention of these Regulations;\n(e) is employed as an inspector, a member of the Royal Canadian Mounted Police, a police constable, a peace officer or a member of the technical or scientific staff of the Government of Canada, the government of a province or a university in Canada and their possession is in connection with that employment;\n(f) is exempt under section 56 of the Act with respect to the possession of that targeted substance and their possession is for a purpose set out in the exemption;\n(g) has imported the targeted substance in accordance with section 68 for their own use or the use of another person for whom, or an animal for which, they are responsible;\n(h) is a person who, in accordance with a permit for transit or transhipment, is responsible for the targeted substance while it is in transit or in transhipment in Canada; or\n(i) is the Minister.\n(2) [Agent or mandatary] A person is authorized to possess a targeted substance set out in Part 2 of Schedule 1 if the person is acting as the agent or mandatary of any person who is authorized to possess it in accordance with any of paragraphs (1)(a) to (d) and (f) to (h).\n(3) [Agent or mandatary — person referred to in paragraph (1)(e)] A person is authorized to possess a targeted substance set out in Part 2 of Schedule 1 if they\n(a) are acting as the agent or mandatary of a person who they have reasonable grounds to believe is a person referred to in paragraph (1)(e); and\n(b) possess the targeted substance for the purpose of assisting that person in the administration or enforcement of an Act or regulation.\n(4) [Export by individual] An individual may possess a targeted substance set out in Part 2 of Schedule 1 for the purpose of exporting that substance in accordance with section 69.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-3.html"
+  },
+  {
+    "id": "SOR-2000-217-s4",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "4",
+    "marginal_note": "Authorized activities",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "4 A person may sell, possess or otherwise deal in a test kit if the following conditions are met:\n(a) a registration number has been issued for the test kit under section 6 or subsection 10(2) and has not been cancelled under subsection 9(1);\n(b) the test kit is labelled with\n(i) the registration number, and\n(ii) in the case of a test kit that is not subject to the labelling requirements of the Medical Devices Regulations,\n(A) the name and address of the manufacturer or assembler or, if the test kit is manufactured or assembled in accordance with a custom order, the name and address of the person for whom the test kit was manufactured or assembled, and\n(B) its brand name; and\n(c) the test kit will be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose.",
+    "history": "SOR/2010-223, s. 3(F); SOR/2018-69, s. 78(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-4.html"
+  },
+  {
+    "id": "SOR-2000-217-s5",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "5",
+    "marginal_note": "Application for registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "5\n(1) The manufacturer or assembler of a test kit or, if the test kit is manufactured or assembled in accordance with a custom order, the person for whom the test kit was manufactured or assembled, may obtain a registration number for the test kit by submitting to the Minister an application containing\n(a) the brand name of the test kit;\n(b) a detailed description of the design and construction of the test kit;\n(c) a detailed description of the targeted substance and other substances, if any, contained in the test kit, including\n(i) the specified name of the targeted substance and the name of any other substance,\n(ii) if the substance is a salt, the name of the salt, and\n(iii) the quantity of the substance;\n(d) a description of the proposed use of the test kit; and\n(e) the directions for use of the test kit.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the person authorized by the applicant for that purpose; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information and documents] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-5.html"
+  },
+  {
+    "id": "SOR-2000-217-s6",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "6",
+    "marginal_note": "Issuance of registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "6 Subject to section 7, on completion of the review of the application for a registration number, the Minister must issue a registration number for the test kit, preceded by the letters “TK”, if the Minister determines that the test kit will only be used for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-6.html"
+  },
+  {
+    "id": "SOR-2000-217-s7",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "7",
+    "marginal_note": "Refusal of registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "7\n(1) The Minister must refuse to issue a registration number for a test kit if the Minister has reasonable grounds to believe that\n(a) the test kit poses a risk to public health or safety, including the risk of the targeted substance in the test kit being diverted to an illicit market or use, because\n(i) the total amount of the targeted substance in the test kit is too high, or\n(ii) the adulterating or denaturing agent in the test kit is not likely to prevent or deter the consumption of the targeted substance in the test kit by a person or animal or the administration of that substance to a person or animal; or\n(b) the test kit is likely to be used for a purpose other than one referred to in section 6.\n(2) [Notice] Before refusing to issue a registration number, the Minister must send the applicant a notice that sets out the Minister’s reasons and gives the applicant an opportunity to be heard.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-7.html"
+  },
+  {
+    "id": "SOR-2000-217-s8",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "8",
+    "marginal_note": "Labelling — non-application",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "8 The symbol required by subparagraph C.01.004(1)(b)(iv) of the Food and Drug Regulations does not need to appear on the label of a test kit if the label displays the registration number that has been issued for the test kit under section 6 or subsection 10(2).",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-8.html"
+  },
+  {
+    "id": "SOR-2000-217-s9",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "9",
+    "marginal_note": "Cancellation of registration number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "9\n(1) The Minister must cancel the registration number of a test kit if\n(a) the Minister receives a notice from the holder of the registration number stating that they have ceased to conduct all activities with respect to the test kit;\n(b) the test kit is a medical device and is no longer approved for sale in Canada under the Medical Devices Regulations;\n(c) one of the circumstances referred to in subparagraph 7(1)(a)(i) or (ii) exists; or\n(d) the Minister has reasonable grounds to believe that the test kit is being used for a purpose other than a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose and that the test kit poses a risk to public health or safety, including the risk of the targeted substance in the test kit being diverted to an illicit market or use.\n(2) [Effect of cancellation] When the registration number of a test kit is cancelled, the number\n(a) must not be displayed on the label of any test kit manufactured or assembled after the cancellation; and\n(b) in the case of a cancellation under paragraph (1)(a), must remain on the label of any existing test kit until all of the test kits with that registration number are disposed of.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-9.html"
+  },
+  {
+    "id": "SOR-2000-217-s10",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "10",
+    "marginal_note": "Application for new number",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "10\n(1) The following persons may, after a period of 90 days following the cancellation of the registration number of a test kit, obtain a new registration number by submitting to the Minister an application that is supported by proof that the circumstances that gave rise to the cancellation have been corrected:\n(a) the manufacturer or assembler of the test kit; or\n(b) if the test kit is manufactured or assembled in accordance with a custom order, the person for whom the test kit was manufactured or assembled.\n(2) [New number] On completion of the review of the application, the Minister must issue a new registration number for the test kit unless a condition referred to in any of paragraphs 9(1)(b) to (d) applies.",
+    "history": "SOR/2010-223, s. 4; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-10.html"
+  },
+  {
+    "id": "SOR-2000-217-s11",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "11",
+    "marginal_note": "Notice to Minister",
+    "part": "",
+    "division": "",
+    "heading": "Test Kits",
+    "text": "11 The holder of a registration number for a test kit must inform the Minister in writing, within 30 days after the occurrence, if they have\n(a) ceased to conduct all activities authorized by section 4 with respect to the test kit;\n(b) transferred the manufacturing or assembly of the test kit to another person;\n(c) increased the quantity of targeted substance in the test kit;\n(d) changed the brand name of the test kit;\n(e) altered in any manner the adulterating or denaturing agent in the test kit or changed the quantity of either agent in it; or\n(f) substituted the adulterating or denaturing agent with another one.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-11.html"
+  },
+  {
+    "id": "SOR-2000-217-s12",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "12",
+    "marginal_note": "General",
+    "part": "",
+    "division": "",
+    "heading": "Authorized Activities",
+    "text": "12\n(1) A licensed dealer may produce, assemble, sell, provide, transport, send, deliver, import or export a targeted substance if they comply with these Regulations and the terms and conditions of their dealer’s licence and any permit issued under these Regulations.\n(2) [Qualified person in charge present] A licensed dealer may conduct an activity in relation to a targeted substance at their site only if the qualified person in charge or an alternate qualified person in charge is present at the site.\n(3) [Permit — import and export] A licensed dealer must obtain a permit in order to import or export a targeted substance.\n(4) [Possession for export] A licensed dealer may possess a targeted substance for the purpose of exporting it if they have obtained it in accordance with these Regulations.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-12.html"
+  },
+  {
+    "id": "SOR-2000-217-s13",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "13",
+    "marginal_note": "Eligible persons",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "13 The following persons may apply for a dealer’s licence:\n(a) an individual who ordinarily resides in Canada;\n(b) a corporation that has its head office in Canada or operates a branch office in Canada; or\n(c) the holder of a position that includes responsibility for targeted substances on behalf of the Government of Canada or of a government of a province, a police force, a hospital or a university in Canada.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-13.html"
+  },
+  {
+    "id": "SOR-2000-217-s14",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "14",
+    "marginal_note": "Senior person in charge",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "14 An applicant for a dealer’s licence must designate only one individual as the senior person in charge, who has overall responsibility for management of the activities with respect to targeted substances that are specified in the licence application. The applicant may designate themself if the applicant is an individual.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-14.html"
+  },
+  {
+    "id": "SOR-2000-217-s15",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "15",
+    "marginal_note": "Qualified person in charge",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "15\n(1) An applicant for a dealer’s licence must designate only one individual as the qualified person in charge, who is responsible for supervising the activities with respect to targeted substances that are specified in the licence application and for ensuring that those activities comply with these Regulations. The applicant may designate themself if the applicant is an individual.\n(2) [Alternate qualified person in charge] An applicant for a dealer’s licence may designate an individual as an alternate qualified person in charge, who is authorized to replace the qualified person in charge when that person is absent. The applicant may designate themself if the applicant is an individual.\n(3) [Qualifications] Only an individual who meets the following requirements may be designated as a qualified person in charge or an alternate qualified person in charge:\n(a) they work at the site specified in the dealer’s licence;\n(b) they\n(i) are entitled or, if applicable, registered and entitled by a provincial professional licensing authority or a professional association in Canada and entitled to practise a profession that is relevant to their duties, such as pharmacist, practitioner, pharmacy technician or laboratory technician,\n(ii) hold a diploma, certificate or credential awarded by a post-secondary educational institution in Canada in a field or occupation that is relevant to their duties, such as pharmacy, medicine, dentistry, veterinary medicine, pharmacology, chemistry, biology, pharmacy technician, laboratory technician, pharmaceutical regulatory affairs or supply chain management or security, or\n(iii) hold a diploma, certificate or credential that is awarded by a foreign educational institution in a field or occupation referred to in subparagraph (ii) and hold\n(A) an equivalency assessment as defined in subsection 73(1) of the Immigration and Refugee Protection Regulations, or\n(B) an equivalency assessment issued by an organization or institution that is responsible for issuing equivalency assessments and is recognized by a province;\n(c) they have sufficient knowledge of and experience with the use and handling of the targeted substances specified in the dealer’s licence to properly carry out their duties; and\n(d) they have sufficient knowledge of the provisions of the Act and these Regulations that are applicable to the activities specified in the dealer’s licence to properly carry out their duties.\n(4) [Exception] An applicant for a dealer’s licence may designate an individual who does not meet any of the requirements of paragraph (3)(b) as a qualified person in charge or an alternate qualified person in charge if\n(a) no other individual working at the site meets those requirements;\n(b) those requirements are not necessary for the activities specified in the licence; and\n(c) the individual has sufficient knowledge — acquired from a combination of education, training or work experience — to properly carry out their duties.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-15.html"
+  },
+  {
+    "id": "SOR-2000-217-s16",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "16",
+    "marginal_note": "Ineligibility",
+    "part": "",
+    "division": "",
+    "heading": "Preliminary Requirements",
+    "text": "16 An individual is not eligible to be a senior person in charge, a qualified person in charge or an alternate qualified person in charge if, during the 10 years before the day on which the dealer’s licence application is submitted,\n(a) in respect of a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act, the individual\n(i) was convicted as an adult, or\n(ii) was a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act; or\n(b) in respect of an offence committed outside Canada that, if committed in Canada, would have constituted a designated substance offence or a designated criminal offence or a designated offence as defined in subsection 2(1) of the Cannabis Act,\n(i) the individual was convicted as an adult, or\n(ii) if they committed the offence when they were at least 14 years old but less than 18 years old, the individual received a sentence that was longer than the maximum youth sentence, as that term is defined in subsection 2(1) of the Youth Criminal Justice Act, that could have been imposed under that Act for such an offence.",
+    "history": "SOR/2014-260, s. 29(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-16.html"
+  },
+  {
+    "id": "SOR-2000-217-s17",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "17",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "17\n(1) A person who intends to conduct an activity referred to in section 12 must obtain a dealer’s licence for each site at which they intend to conduct activities by submitting an application to the Minister that contains the following information:\n(a) if the licence is requested by\n(i) an individual, the individual’s name,\n(ii) a corporation, its corporate name and any other name registered with a province under which it intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself, and\n(iii) the holder of a position described in paragraph 13(c), the applicant’s name and the title of the position;\n(b) the municipal address, telephone number and, if applicable, the email address of the proposed site and, if different from the municipal address, its mailing address;\n(c) the name, date of birth, telephone number and email address of the proposed senior person in charge;\n(d) with respect to each of the proposed qualified person in charge and any proposed alternate qualified person in charge,\n(i) their name, date of birth, telephone number and email address,\n(ii) the title of their position at the site,\n(iii) the name and title of the position of their immediate supervisor at the site,\n(iv) if applicable, the profession they practise that is relevant to their duties, the name of the province that authorizes them to practise it and their authorization number, and\n(v) their education, training and work experience that are relevant to their duties;\n(e) the activities that are to be conducted and the targeted substances in respect of which each of the activities is to be conducted;\n(f) if the licence is requested to manufacture or assemble a product or compound that contains a targeted substance, other than a test kit, a list that includes, for each product or compound,\n(i) the brand name of the product or the name of the compound,\n(ii) the drug identification number that is assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any,\n(iii) the specified name of the targeted substance in the product or compound,\n(iv) the strength per unit of the targeted substance in it, the number of units per package and the number of packages,\n(v) if it is to be manufactured or assembled by or for another licensed dealer under a custom order, the name, municipal address and licence number of the other licensed dealer, and\n(vi) if the applicant’s name appears on the label of the product or compound, a copy of the inner label, as defined in section A.01.010 of the Food and Drug Regulations;\n(g) if the licence is requested in order to produce a targeted substance other than a product or compound that contains a targeted substance,\n(i) the specified name of the targeted substance,\n(ii) the quantity that the applicant expects to produce under their licence and the period during which that quantity would be produced, and\n(iii) if it is to be produced for another licensed dealer under a custom order, the name, municipal address and licence number of the other licensed dealer;\n(h) if the licence is requested for an activity that is not described in paragraph (f) or (g), the specified name of the targeted substance for which the activity is to be conducted and the purpose of the activity;\n(i) a detailed description of the security measures in place at the site, determined in accordance with the Security Directive; and\n(j) a detailed description of the method for recording information that the applicant proposes to use for the purpose of section 40.\n(2) [Documents] An application for a dealer’s licence must be accompanied by the following documents:\n(a) if the applicant is a corporation, a copy of\n(i) the certificate of incorporation or other constituting instrument, and\n(ii) any document filed with the province in which its site is located that states its corporate name and any other name registered with the province under which the applicant intends to conduct the activities specified in its dealer’s licence or by which it intends to identify itself;\n(b) individual declarations signed and dated by each of the proposed senior person in charge, and qualified person in charge and any proposed alternate qualified person in charge, attesting that the person is not ineligible for a reason specified in section 16;\n(c) a document issued by a Canadian police force in relation to each person referred to in paragraph (b), indicating whether, during the 10 years before the day on which the application is submitted, the person was convicted as specified in subparagraph 16(a)(i) or received a sentence as specified in subparagraph 16(a)(ii);\n(d) if any of the persons referred to in paragraph (b) has ordinarily resided in a country other than Canada during the 10 years before the day on which the application is submitted, a document issued by a police force of that country indicating whether in that period that person was convicted as specified in subparagraph 16(b)(i) or received a sentence as specified in subparagraph 16(b)(ii);\n(e) a declaration, signed and dated by the proposed senior person in charge, attesting that the proposed qualified person in charge and any proposed alternate qualified person in charge have the knowledge and experience required under paragraphs 15(3)(c) and (d); and\n(f) if the proposed qualified person in charge or any proposed alternate qualified person in charge does not meet the requirement of subparagraph 15(3)(b)(i), either\n(i) a copy of the person’s diploma, certificate or credential referred to in subparagraph 15(3)(b)(ii) or (iii), or\n(ii) a detailed description of the education, training and work experience that is required under paragraph 15(4)(c), together with supporting evidence, such as a copy of a course transcript or an attestation by the person who provided the training.\n(3) [Signature and attestation] The application must\n(a) be signed and dated by the proposed senior person in charge; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the applicant.\n(4) [Additional information and documents] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2014-260, s. 30(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-17.html"
+  },
+  {
+    "id": "SOR-2000-217-s17.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "17.1",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "17.1 Subject to section 17.3, on completion of the review of the licence application, the Minister must issue a dealer’s licence, with or without terms and conditions, that contains\n(a) the licence number;\n(b) the name of the licensed dealer, their corporate name or the title of the position they hold;\n(c) the activities that are authorized and the specified names of the targeted substances in respect of which each activity may be conducted;\n(d) the municipal address of the site at which the dealer may conduct the authorized activities;\n(e) the security level at the site, determined in accordance with the Security Directive;\n(f) the effective date of the licence;\n(g) the expiry date of the licence, which must be not later than three years after its effective date;\n(h) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected,\n(ii) ensure conformity with the requirements associated with the security level that is referred to in paragraph (e), or\n(iii) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use; and\n(i) if the licensed dealer produces a targeted substance, the quantity that they may produce and the authorized production period.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 17.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-17.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s17.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "17.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "17.2 A dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section 23 or 24.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 17.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-17.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s17.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "17.3",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "17.3\n(1) The Minister must refuse to issue a dealer’s licence if\n(a) the applicant may not apply for a licence under section 13;\n(b) during the 10 years before the day on which the licence application is submitted, the applicant has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the applicant under any regulations made under the Act or issued to the applicant under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph 16(a)(i) or (b)(i) or received a sentence as specified in subparagraph 16(a)(ii) or (b)(ii);\n(d) an activity for which the licence is requested would contravene an international obligation;\n(e) the applicant does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the licence is requested;\n(f) the method referred to in paragraph 17(1)(j) does not permit the recording of information as required by section 40;\n(g) the applicant has not complied with the requirements of subsection 17(4) or the information or documents that they have provided are not sufficient to complete the review of the licence application;\n(h) the Minister has reasonable grounds to believe that the applicant has submitted false or misleading information or false or falsified documents in or in support of the licence application;\n(i) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the applicant has been involved in the diversion of a targeted substance to an illicit market or use or has been involved in an activity that contravenes an international obligation; or\n(j) the Minister has reasonable grounds to believe that the issuance of the licence would likely create a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to issue a licence under paragraph (1)(b) or (h) if the applicant meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use:\n(a) the applicant does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the applicant has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to issue a licence, the Minister must send the applicant a notice that sets out the Minister’s reasons and gives the applicant an opportunity to be heard.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 17.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-17.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s18",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "18",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "18\n(1) To apply to renew a dealer’s licence, a licensed dealer must submit to the Minister an application that contains the information and documents referred to in subsections 17(1) and (2).\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-18.html"
+  },
+  {
+    "id": "SOR-2000-217-s18.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "18.1",
+    "marginal_note": "Renewal",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "18.1\n(1) Subject to section 18.3, on completion of the review of the renewal application, the Minister must issue a renewed dealer’s licence that contains the information specified in section 17.1.\n(2) [Terms and conditions] When renewing a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the licence renewal; or\n(c) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 18.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-18.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s18.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "18.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "18.2 A renewed dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section 23 or 24.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 18.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-18.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s18.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "18.3",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Renewal of Licence",
+    "text": "18.3\n(1) The Minister must refuse to renew a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section 13;\n(b) during the 10 years before the day on which the renewal application is submitted, the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(c) during the 10 years before the day on which the renewal application is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph 16(a)(i) or (b)(i) or received a sentence as specified in subparagraph 16(a)(ii) or (b)(ii);\n(d) an activity for which the renewal is requested would contravene an international obligation;\n(e) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the renewal is requested;\n(f) the method referred to in paragraph 17(1)(j) does not permit the recording of information as required by section 40;\n(g) the licensed dealer has not complied with the requirements of subsection 18(3) or the information or documents that they have provided are not sufficient to complete the review of the renewal application;\n(h) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the renewal application;\n(i) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a targeted substance to an illicit market or use or has been involved in an activity that contravened an international obligation; or\n(j) the Minister has reasonable grounds to believe that the renewal of the licence would likely create a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to renew a licence under paragraph (1)(b) or (h) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act or the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before refusing to renew a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 18.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-18.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s19",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "19",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "19\n(1) Before making a change affecting any information referred to in section 17.1 that is contained in their dealer’s licence, a licensed dealer must submit to the Minister an application to amend the licence that contains a description of the proposed amendment, as well as the information and documents referred to in section 17 that are relevant to the proposed amendment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the senior person in charge of the site specified in the application; and\n(b) include an attestation by that person that\n(i) all of the information and documents submitted in support of the application are correct and complete to the best of their knowledge, and\n(ii) they have the authority to bind the licensed dealer.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2010-223, s. 5; SOR/2012-230, s. 26; SOR/2014-260, s. 39(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-19.html"
+  },
+  {
+    "id": "SOR-2000-217-s19.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "19.1",
+    "marginal_note": "Amendment",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "19.1\n(1) Subject to section 19.3, on completion of the review of the amendment application, the Minister must amend the dealer’s licence.\n(2) [Terms and conditions] When amending a dealer’s licence, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to it or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence or the new level required as a result of the amendment; or\n(c) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 19.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-19.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s19.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "19.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "19.2 An amended dealer’s licence is valid until the expiry date set out in the licence or, if it is earlier, the date of the suspension or revocation of the licence under section 23 or 24.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 19.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-19.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s19.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "19.3",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "19.3\n(1) The Minister must refuse to amend a dealer’s licence if\n(a) an activity for which the amendment is requested would contravene an international obligation;\n(b) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of an activity for which the amendment is requested;\n(c) the method referred to in paragraph 17(1)(j) does not permit the recording of information as required by section 40;\n(d) the licensed dealer has not complied with the requirements of subsection 19(3) or the information or documents that they have provided are not sufficient to complete the review of the amendment application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the amendment application; or\n(f) the Minister has reasonable grounds to believe that the amendment of the licence would likely create a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to amend a licence under paragraph (1)(e) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their Regulations.\n(3) [Notice] Before refusing to amend a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 19.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-19.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s20",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "20",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "20\n(1) A licensed dealer must obtain the Minister’s approval before making any of the following changes by submitting a written application to the Minister:\n(a) a change affecting the security measures in place at the site specified in the dealer’s licence;\n(b) the replacement of the senior person in charge;\n(c) the replacement of the qualified person in charge; or\n(d) the replacement or addition of an alternate qualified person in charge.\n(2) [Information and documents] The licensed dealer must provide the Minister with the following with respect to a change referred to in subsection (1):\n(a) in the case of a change affecting the security measures in place at the site specified in the dealer’s licence, details of the change;\n(b) in the case of the senior person in charge,\n(i) the information specified in paragraph 17(1)(c), and\n(ii) the declaration specified in paragraph 17(2)(b) and the documents specified in paragraphs 17(2)(c) and (d); and\n(c) in the case of the qualified person in charge or an alternate qualified person in charge,\n(i) the information specified in paragraph 17(1)(d), and\n(ii) the declarations specified in paragraphs 17(2)(b) and (e) and the documents specified in paragraphs 17(2)(c), (d) and (f).\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2010-223, ss. 6, 42(E); SOR/2012-230, s. 27; SOR/2014-260, ss. 31, 39(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-20.html"
+  },
+  {
+    "id": "SOR-2000-217-s20.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "20.1",
+    "marginal_note": "Approval",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "20.1\n(1) Subject to section 20.2, on completion of the review of the application for approval of the change, the Minister must approve the change.\n(2) [Terms and conditions] When approving a change, the Minister may, if he or she has reasonable grounds to believe that it is necessary to do so, add a term or condition to the licence or modify or delete one in order to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 20.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-20.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s20.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "20.2",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Prior Approval by Minister",
+    "text": "20.2\n(1) The Minister must refuse to approve the change if\n(a) during the 10 years before the day on which the application for approval of the change is submitted, the proposed senior person in charge or qualified person in charge or any proposed alternate qualified person in charge was convicted as specified in subparagraph 16(a)(i) or (b)(i) or received a sentence as specified in subparagraph 16(a)(ii) or (b)(ii);\n(b) the licensed dealer has not complied with the requirements of subsection 20(3) or the information or documents that they have provided are not sufficient to complete the review of the application for approval of the change;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the application for approval of the change; or\n(d) the Minister has reasonable grounds to believe that the change would likely create a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Exceptions] The Minister must not refuse to approve a change under paragraph (1)(c) if the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use.\n(3) [Notice] Before refusing to approve a change, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard in respect of them.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 20.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-20.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s21",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "21",
+    "marginal_note": "Prior notice",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "21\n(1) A licensed dealer must notify the Minister in writing before\n(a) manufacturing or assembling a product or compound that is not set out in the most recent version of the list referred to in paragraph 17(1)(f) that has been submitted to the Minister; or\n(b) making a change to a product or compound that is set out in the list, if the change affects any of the information that has previously been submitted.\n(2) [Information and list] The notice must contain the information referred to in paragraph 17(1)(f) that is necessary to update the list and must be accompanied by the revised version of the list.",
+    "history": "SOR/2010-223, s. 43(F); SOR/2014-260, s. 32; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-21.html"
+  },
+  {
+    "id": "SOR-2000-217-s21.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "21.1",
+    "marginal_note": "Notice — five days",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "21.1 A licensed dealer must notify the Minister in writing within five days after a person ceases to act as the qualified person in charge or an alternate qualified person in charge.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 21.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-21.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s21.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "21.2",
+    "marginal_note": "Notice — 10 days",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "21.2\n(1) A licensed dealer must notify the Minister in writing within 10 days after one of the following changes occurs:\n(a) a person ceases to act as the senior person in charge; or\n(b) the licensed dealer ceases to manufacture or assemble a product or compound that is set out in the most recent version of the list referred to in paragraph 17(1)(f) that has been submitted to the Minister.\n(2) [Information and list] A notice submitted under paragraph (1)(b) must specify which information referred to in paragraph 17(1)(f) is being changed and must be accompanied by the revised version of the list.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 21.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-21.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s21.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "21.3",
+    "marginal_note": "Notice of cessation of activities",
+    "part": "",
+    "division": "",
+    "heading": "Changes Requiring Notice to Minister",
+    "text": "21.3\n(1) A licensed dealer that intends to cease conducting activities at their site — whether on or before the expiry of their licence — must notify the Minister in writing to that effect at least 30 days before ceasing those activities.\n(2) [Content of notice] The notice must be signed and dated by the senior person in charge and contain the following information:\n(a) the expected date of the cessation of activities at the site;\n(b) a description of the manner in which any remaining targeted substances on the site as of that date will be disposed of by the licensed dealer, including\n(i) if some or all of them will be sold or provided to another licensed dealer that will be conducting activities at the same site, the name of that dealer,\n(ii) if some or all of them will be sold or provided to another licensed dealer that will not be conducting activities at the same site, the name of that dealer and the municipal address of their site, and\n(iii) if some or all of them will be destroyed, the date on which and the municipal address of the location at which the destruction is to take place;\n(c) the municipal address of the location at which the licensed dealer’s documents will be kept after activities have ceased; and\n(d) the name, municipal address, telephone number and, if applicable, the email address of a person who the Minister may contact for further information after activities have ceased.\n(3) [Update] After having ceased to conduct the activities, the licensed dealer must submit to the Minister a detailed update of the information referred to in subsection (2) if it differs from what was set out in the notice. The update must be signed and dated by the senior person in charge.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 21.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-21.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s22",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "22",
+    "marginal_note": "Addition of or modification to term or condition",
+    "part": "",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "22\n(1) The Minister may, at any time other than at the issuance, renewal or amendment of a dealer’s licence, add a term or condition to it or modify one if the Minister has reasonable grounds to believe that it is necessary to do so to\n(a) ensure that an international obligation is respected;\n(b) ensure conformity with the requirements associated with the security level specified in the licence; or\n(c) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Notice] Before adding a term or condition to a licence or modifying one, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.\n(3) [Urgent circumstances] Despite subsection (2), the Minister may add a term or condition to a licence or modify one without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use.\n(4) [Urgent circumstances — notice] The addition or modification of a term or condition that is made under subsection (3) takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the addition or modification;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.",
+    "history": "SOR/2010-223, s. 7; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-22.html"
+  },
+  {
+    "id": "SOR-2000-217-s22.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "22.1",
+    "marginal_note": "Deletion of term or condition",
+    "part": "",
+    "division": "",
+    "heading": "Changes to Terms and Conditions of Licence",
+    "text": "22.1\n(1) The Minister may delete a term or condition of a dealer’s licence that the Minister determines is no longer necessary.\n(2) [Notice] The deletion takes effect as soon as the Minister sends the licensed dealer a notice to that effect.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 22.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-22.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s23",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "23",
+    "marginal_note": "Suspension",
+    "part": "",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "23\n(1) The Minister must suspend a dealer’s licence without prior notice if the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of licence] The Minister must reinstate the licence if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-23.html"
+  },
+  {
+    "id": "SOR-2000-217-s24",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "24",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "24\n(1) Subject to subsection (2), the Minister must revoke a dealer’s licence if\n(a) the licensed dealer may no longer apply for a licence under section 13;\n(b) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the licence or the actual or potential unauthorized use of the licence;\n(c) the licensed dealer ceases to conduct activities at their site before the expiry of their licence;\n(d) the licensed dealer does not take the corrective measures specified in an undertaking or notice;\n(e) the licensed dealer has contravened\n(i) a provision of the Act, the Cannabis Act or their regulations, or\n(ii) a term or condition of a licence or permit issued to the dealer under a regulation made under the Act or issued to the dealer under the Cannabis Act or its regulations;\n(f) during the 10 years before the day on which the licence is revoked, the senior person in charge, the qualified person in charge or any alternate qualified person in charge was convicted as specified in subparagraph 16(a)(i) or (b)(i) or received a sentence as specified in subparagraph 16(a)(ii) or (b)(ii);\n(g) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of an application relating to the licence; or\n(h) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a targeted substance to an illicit market or use.\n(2) [Exceptions] The Minister must not revoke a dealer’s licence for a ground set out in paragraph (1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking a licence, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2010-223, s. 42(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-24.html"
+  },
+  {
+    "id": "SOR-2000-217-s24.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "24.1",
+    "marginal_note": "Return of licence",
+    "part": "",
+    "division": "",
+    "heading": "Suspension and Revocation of Licence",
+    "text": "24.1 The licensed dealer must return the original of the licence to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 24.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-24.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s25",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25\n(1) A licensed dealer must submit to the Minister, before each importation of a targeted substance, an application for an import permit that contains the following information:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the targeted substance to be imported,\n(i) its specified name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the targeted substance is contained in a product to be imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the targeted substance in the product, the number of units per package and the number of packages;\n(d) the name and municipal address, in the country of export, of the exporter from whom the targeted substance is being obtained;\n(e) the name of the customs office where the importation is anticipated; and\n(f) each proposed mode of transportation and any proposed country of transit or transhipment.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2010-223, ss. 8, 42(E), 43(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.html"
+  },
+  {
+    "id": "SOR-2000-217-s25.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25.1",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25.1 Subject to section 25.4, on completion of the review of the import permit application, the Minister must issue to the licensed dealer an import permit that contains\n(a) the permit number;\n(b) the information set out in subsection 25(1);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earlier of\n(i) a date specified by the Minister that is not more than 180 days after its effective date, and\n(ii) the expiry date of the dealer’s licence; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s25.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25.2 An import permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section 26 or 27,\n(c) the date of the suspension or revocation of the dealer’s licence under section 23 or 24, and\n(d) the date of the suspension or revocation of the export permit that applies to the targeted substance to be imported and that is issued by the competent authority in the country of export.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s25.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25.3",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25.3 If an import permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s25.4",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25.4",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25.4\n(1) The Minister must refuse to issue an import permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to import the relevant targeted substance or their licence will expire before the date of importation;\n(b) the Minister has reasonable grounds to believe that the importation would contravene an international obligation;\n(c) the licensed dealer does not have in place at the site the security measures set out in the Security Directive in respect of the importation;\n(d) the licensed dealer has not complied with the requirements of subsection 25(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(e) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(f) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(g) the Minister has reasonable grounds to believe that the importation would contravene the laws of the country of export or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.4.html"
+  },
+  {
+    "id": "SOR-2000-217-s25.5",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25.5",
+    "marginal_note": "Providing copy of permit",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25.5 The holder of an import permit must provide a copy of the permit to the customs office at the time of importation.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.5.html"
+  },
+  {
+    "id": "SOR-2000-217-s25.6",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "25.6",
+    "marginal_note": "Declaration",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "25.6 The holder of an import permit must provide the Minister, within 15 days after the day of release of the targeted substance specified in the permit in accordance with the Customs Act, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the import permit that applies to the targeted substance;\n(b) with respect to the targeted substance,\n(i) its specified name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the targeted substance is contained in a product that they have imported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the targeted substance in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the targeted substance was released and the date of the release.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 25.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-25.6.html"
+  },
+  {
+    "id": "SOR-2000-217-s26",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "26",
+    "marginal_note": "Suspension",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "26\n(1) The Minister must suspend an import permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use; or\n(c) the importation would contravene the laws of the country of export or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the import permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2010-223, s. 9(F); SOR/2014-260, s. 39(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-26.html"
+  },
+  {
+    "id": "SOR-2000-217-s27",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "27",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "27\n(1) Subject to subsection (2), the Minister must revoke an import permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph 26(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a targeted substance to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an import permit for a ground set out in paragraph (1)(d) or 24(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an import permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2014-260, s. 40(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-27.html"
+  },
+  {
+    "id": "SOR-2000-217-s27.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "27.1",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Import Permits",
+    "text": "27.1 If an import permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 27.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-27.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s28",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28\n(1) A licensed dealer must submit to the Minister, before each exportation of a targeted substance, an application for an export permit that contains the following information and document:\n(a) their name, municipal address and dealer’s licence number;\n(b) with respect to the targeted substance to be exported,\n(i) its specified name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(c) if the targeted substance is contained in a product to be exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the targeted substance in the product, the number of units per package and the number of packages; and\n(d) the name and municipal address of the importer in the country of final destination;\n(e) the name of the customs office where the exportation is anticipated;\n(f) each proposed mode of transportation and any proposed country of transit or transhipment; and\n(g) a copy of the import permit issued by the competent authority in the country of final destination that sets out the name of the importer and the municipal address of their site in that country.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that, to the best of their knowledge,\n(i) the exportation does not contravene the laws of the country of final destination or any country of transit or transhipment, and\n(ii) all of the information and documents submitted in support of the application are correct and complete.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2010-223, s. 10; SOR/2014-260, ss. 39(F), 40(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.html"
+  },
+  {
+    "id": "SOR-2000-217-s28.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28.1",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28.1 Subject to section 28.4, on completion of the review of the export permit application, the Minister must issue to the licensed dealer an export permit that contains\n(a) the permit number;\n(b) the information set out in paragraphs 28(1)(a) to (f);\n(c) the effective date of the permit;\n(d) the expiry date of the permit, being the earliest of\n(i) a date specified by the Minister that is not more than 180 days after its effective date,\n(ii) the expiry date of the dealer’s licence, and\n(iii) the expiry date of the import permit issued by the competent authority in the country of final destination; and\n(e) any terms and conditions that the Minister has reasonable grounds to believe are necessary to\n(i) ensure that an international obligation is respected, or\n(ii) reduce a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s28.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28.2",
+    "marginal_note": "Validity",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28.2 An export permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the date of the suspension or revocation of the permit under section 29 or 30,\n(c) the date of the suspension or revocation of the dealer’s licence under section 23 or 24, and\n(d) the date of the expiry, suspension or revocation of the import permit that applies to the targeted substance to be exported and that is issued by the competent authority in the country of final destination.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s28.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28.3",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28.3 If an export permit expires, the licensed dealer must return the original of the permit to the Minister within 15 days after its expiry.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s28.4",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28.4",
+    "marginal_note": "Refusal",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28.4\n(1) The Minister must refuse to issue an export permit if\n(a) the licensed dealer is not authorized by their dealer’s licence to export the relevant targeted substance or their dealer’s licence will expire before the date of export;\n(b) the Minister has reasonable grounds to believe that the exportation would contravene an international obligation;\n(c) the licensed dealer has not complied with the requirements of subsection 28(3) or the information or documents that they have provided are not sufficient to complete the review of the permit application;\n(d) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the permit application;\n(e) the licensed dealer has been notified that their application to renew or amend their licence will be refused;\n(f) the Minister has reasonable grounds to believe that the exportation would not be in conformity with the import permit issued by the competent authority of the country of final destination;\n(g) the Minister has reasonable grounds to believe that the exportation would contravene the laws of the country of final destination or any country of transit or transhipment; or\n(h) the Minister has reasonable grounds to believe that the issuance of the permit would likely create a risk to public health or safety, including the risk of a targeted substance being diverted to an illicit market or use.\n(2) [Notice] Before refusing to issue the export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.4.html"
+  },
+  {
+    "id": "SOR-2000-217-s28.5",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28.5",
+    "marginal_note": "Providing copy of permit",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28.5 The holder of an export permit must provide a copy of the permit to the customs office at the time of exportation.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.5.html"
+  },
+  {
+    "id": "SOR-2000-217-s28.6",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "28.6",
+    "marginal_note": "Declaration",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "28.6 The holder of an export permit must provide the Minister, within 15 days after the day of export of the targeted substance specified in the permit, with a declaration that contains the following information:\n(a) their name and the numbers of their dealer’s licence and the export permit that applies to the targeted substance;\n(b) with respect to the targeted substance,\n(i) its specified name, as set out in the dealer’s licence,\n(ii) if it is a salt, the name of the salt, and\n(iii) its quantity;\n(c) if the targeted substance is contained in a product that they have exported,\n(i) the brand name of the product,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any, and\n(iii) the strength per unit of the targeted substance in the product, the number of units per package and the number of packages; and\n(d) the name of the customs office from which the targeted substance was exported and the date of export.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 28.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-28.6.html"
+  },
+  {
+    "id": "SOR-2000-217-s29",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "29",
+    "marginal_note": "Suspension",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "29\n(1) The Minister must suspend an export permit without prior notice if\n(a) the dealer’s licence is suspended;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use; or\n(c) the exportation would contravene the laws of the country of final destination, or any country of transit or transhipment.\n(2) [Notice] The suspension takes effect as soon as the Minister sends the licensed dealer a notice that\n(a) sets out the reasons for the suspension;\n(b) gives the dealer an opportunity to be heard; and\n(c) if applicable, specifies the corrective measures that must be carried out and the date by which they must be carried out.\n(3) [Reinstatement of permit] The Minister must reinstate the export permit if the Minister has reasonable grounds to believe that the suspension is no longer necessary.",
+    "history": "SOR/2010-223, s. 11; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-29.html"
+  },
+  {
+    "id": "SOR-2000-217-s30",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "30",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "30\n(1) Subject to subsection (2), the Minister must revoke an export permit if\n(a) the licensed dealer requests the Minister to do so or informs the Minister of the loss or theft of the permit or the actual or potential unauthorized use of the permit;\n(b) the licensed dealer does not carry out the corrective measures specified by the Minister under paragraph 29(2)(c) by the specified date;\n(c) the licensed dealer has contravened a term or condition of the permit;\n(d) the Minister has reasonable grounds to believe that the licensed dealer submitted false or misleading information or false or falsified documents in or in support of the application for the permit;\n(e) information received from a competent authority or the United Nations gives the Minister reasonable grounds to believe that the licensed dealer has been involved in the diversion of a targeted substance to an illicit market or use; or\n(f) the dealer’s licence has been revoked.\n(2) [Exceptions] The Minister must not revoke an export permit for a ground set out in paragraph (1)(d) or 24(1)(e) or (g) if the licensed dealer meets the following conditions, unless the Minister has reasonable grounds to believe that it is necessary to do so to protect public health or safety, including to prevent a targeted substance from being diverted to an illicit market or use:\n(a) the licensed dealer does not have a history of non-compliance with the Act, the Cannabis Act or their regulations; and\n(b) the licensed dealer has carried out, or signed an undertaking to carry out, the necessary corrective measures to ensure compliance with the Act, the Cannabis Act and their regulations.\n(3) [Notice] Before revoking an export permit, the Minister must send the licensed dealer a notice that sets out the Minister’s reasons and gives the dealer an opportunity to be heard.",
+    "history": "SOR/2010-223, s. 12(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-30.html"
+  },
+  {
+    "id": "SOR-2000-217-s30.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "30.1",
+    "marginal_note": "Return of permit",
+    "part": "",
+    "division": "",
+    "heading": "Export Permits",
+    "text": "30.1 If an export permit is revoked, the licensed dealer must return the original of the permit to the Minister within 15 days after the effective date of the revocation.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 30.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-30.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s31",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "31",
+    "marginal_note": "Name",
+    "part": "",
+    "division": "",
+    "heading": "Identification",
+    "text": "31 A licensed dealer must include their name, as set out in their dealer’s licence, on all the means by which they identify themself in regard to their activities in relation to targeted substances, including labels, orders, shipping documents, invoices and advertising.",
+    "history": "SOR/2010-223, s. 13; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-31.html"
+  },
+  {
+    "id": "SOR-2000-217-s32",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "32",
+    "marginal_note": "Specified persons",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Targeted Substances",
+    "text": "32\n(1) Subject to subsection (2), a licensed dealer may sell or provide a targeted substance to\n(a) another licensed dealer;\n(b) a pharmacist;\n(c) a practitioner;\n(d) a hospital;\n(e) a person to whom an exemption relating to the substance has been granted under section 56 of the Act; or\n(f) the Minister.\n(2) [Exception — pharmacist or practitioner named in notice] The licensed dealer must not sell or provide a targeted substance to a pharmacist or practitioner named in a notice issued under section 79, unless the dealer has received a notice of retraction issued under section 80.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-32.html"
+  },
+  {
+    "id": "SOR-2000-217-s33",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "33",
+    "marginal_note": "Order required",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Targeted Substances",
+    "text": "33\n(1) A licensed dealer may sell or provide a targeted substance in accordance with section 32 if the dealer has received from one of the following persons a written or verbal order indicating the specified name and the quantity of the substance and, in the case of a written order, the conditions specified in subsection (2) are met:\n(a) in the case of a licensed dealer, a person who is authorized to place an order for the substance on their behalf;\n(b) in the case of a hospital, the pharmacist in charge of the hospital’s pharmacy or a practitioner authorized by the person in charge of the hospital to sign the order; or\n(c) in any other case, the person to whom the substance is to be sold or provided.\n(2) [Conditions] The following conditions apply to a written order:\n(a) it must be signed and dated by one of the persons referred to in subsection (1); and\n(b) the licensed dealer must verify the signature if it is unknown to them.",
+    "history": "SOR/2014-260, s. 39(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-33.html"
+  },
+  {
+    "id": "SOR-2000-217-s33.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "33.1",
+    "marginal_note": "Anticipated multiple sales",
+    "part": "",
+    "division": "",
+    "heading": "Sale of Targeted Substances",
+    "text": "33.1\n(1) A licensed dealer may sell or provide a targeted substance more than once in respect of one order if the order indicates\n(a) the number of sales or provisions, not exceeding four;\n(b) the specific quantity for each sale or provision; and\n(c) the intervals between each sale and provision.\n(2) [Multiple sales — insufficient stock] A licensed dealer may sell or provide a targeted substance more than once in respect of one order if, at the time of receipt of the order, the dealer temporarily does not have in stock the quantity of the substance ordered, in which case the dealer may sell or provide against the order the quantity of the substance that the dealer has available and deliver the balance later.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 33.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-33.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s34",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "34",
+    "marginal_note": "Packaging — sale and provision",
+    "part": "",
+    "division": "",
+    "heading": "Packaging and Transportation",
+    "text": "34\n(1) A licensed dealer that sells or provides a targeted substance must securely package it in its immediate container, which must be sealed in such a manner that the container cannot be opened without breaking the seal.\n(2) [Packaging — transport and export] A licensed dealer that transports or exports a targeted substance must ensure that its package is sealed in such a manner that the package cannot be opened without breaking the seal.\n(3) [Exception] Subsection (1) does not apply to a test kit that contains a targeted substance and that has a registration number.",
+    "history": "SOR/2010-223, ss. 14, 42(E); SOR/2014-260, s. 39(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-34.html"
+  },
+  {
+    "id": "SOR-2000-217-s34.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "34.1",
+    "marginal_note": "Transport",
+    "part": "",
+    "division": "",
+    "heading": "Packaging and Transportation",
+    "text": "34.1 A licensed dealer must, in taking delivery of a targeted substance that they have imported or in making delivery of a targeted substance,\n(a) take any measures that are necessary to ensure the security of the targeted substance while it is being transported;\n(b) in the case of an imported targeted substance, transport it directly to the site specified in their licence after it is released under the Customs Act; and\n(c) in the case of a targeted substance that is to be exported, transport it directly from the site specified in their licence to the customs office where it will be exported.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 34.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-34.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s35",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "35",
+    "marginal_note": "Protective measures",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "35 A licensed dealer must take any measures that are necessary to ensure the security of any targeted substance in their possession and any licence or permit in their possession.",
+    "history": "SOR/2010-223, s. 15(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-35.html"
+  },
+  {
+    "id": "SOR-2000-217-s35.1",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "35.1",
+    "marginal_note": "Theft or loss — licences and permits",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "35.1 A licensed dealer that becomes aware of a theft or loss of their licence or permit must provide a written report to the Minister within 72 hours after becoming aware of it.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 35.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-35.1.html"
+  },
+  {
+    "id": "SOR-2000-217-s35.2",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "35.2",
+    "marginal_note": "Theft or unexplainable loss — targeted substances",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "35.2 A licensed dealer that becomes aware of a theft of a targeted substance or of a loss of a targeted substance that cannot be explained on the basis of normally accepted business activities must\n(a) provide a written report to a member of a police force within 24 hours after becoming aware of the theft or loss; and\n(b) provide a written report to the Minister within 72 hours after becoming aware of the theft or loss and include a confirmation that the report required under paragraph (a) has been provided.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 35.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-35.2.html"
+  },
+  {
+    "id": "SOR-2000-217-s35.3",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "35.3",
+    "marginal_note": "Suspicious transaction",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "35.3\n(1) A licensed dealer must provide a written report containing the following information to the Minister within 72 hours after becoming aware of a transaction occurring in the course of their activities that they have reasonable grounds to suspect may be related to the diversion of a targeted substance to an illicit market or use:\n(a) their name, municipal address, telephone number and, if the licensed dealer is a corporation, the position held by the individual making the report;\n(b) the name and municipal address of the other party to the transaction;\n(c) details of the transaction, including its date and time, its type, the specified name and quantity of the targeted substance and, in the case of a product or compound, the quantity of every targeted substance that it contains;\n(d) in the case of a product that contains the targeted substance, other than a test kit, the drug identification number that is assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any; and\n(e) a detailed description of the reasons for those suspicions.\n(2) [Good faith] No civil proceedings lie against a licensed dealer for having provided the report in good faith.\n(3) [Non-disclosure] A licensed dealer must not disclose that they have provided the report or disclose details of it, with the intent to prejudice a criminal investigation, whether or not a criminal investigation has begun.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 35.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-35.3.html"
+  },
+  {
+    "id": "SOR-2000-217-s35.4",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "35.4",
+    "marginal_note": "Partial protection against self-incrimination",
+    "part": "",
+    "division": "",
+    "heading": "Thefts, Losses and Suspicious Transactions",
+    "text": "35.4 A report made under any of sections 35.1 to 35.3, or any evidence derived from it, is not to be used or received to incriminate the licensed dealer in any criminal proceeding against them other than a prosecution under section 132, 136 or 137 of the Criminal Code.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 35.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-35.4.html"
+  },
+  {
+    "id": "SOR-2000-217-s36",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "36",
+    "marginal_note": "Destruction at site",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Targeted Substances",
+    "text": "36 A licensed dealer that intends to destroy a targeted substance at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister;\n(b) the destruction is carried out in the presence of two of the following persons, at least one of whom must be a person referred to in subparagraph (i):\n(i) the senior person in charge, the qualified person in charge or an alternate qualified person in charge, and\n(ii) a person who works for or provides services to the licensed dealer and holds a senior position;\n(c) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(d) as soon as the destruction is completed, the person who carried out the destruction and each of the two persons referred to in paragraph (b) who were present at the destruction sign and date a joint declaration attesting that the targeted substance was completely destroyed, to which each signatory must add their name in printed letters.",
+    "history": "SOR/2010-223, ss. 16, 42(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-36.html"
+  },
+  {
+    "id": "SOR-2000-217-s37",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "37",
+    "marginal_note": "Destruction elsewhere than at site",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Targeted Substances",
+    "text": "37 A licensed dealer that intends to destroy a targeted substance elsewhere than at the site specified in their licence must ensure that the following conditions are met:\n(a) the licensed dealer obtains the prior approval of the Minister to carry out the destruction;\n(b) the licensed dealer takes any measures that are necessary to ensure the security of the targeted substance while it is being transported in order to prevent its diversion to an illicit market or use;\n(c) the destruction is carried out by a person working for a business that specializes in the destruction of dangerous goods and in the presence of another person working for that business;\n(d) the destruction is carried out in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(e) as soon as the destruction is completed, the person who carried out the destruction provides the licensed dealer with a dated declaration attesting that the targeted substance was completely destroyed and containing\n(i) the municipal address of the place of destruction,\n(ii) the specified name and quantity of the targeted substance and, if applicable, the brand name and quantity of the product containing it or the name and quantity of the compound containing it,\n(iii) the method of destruction,\n(iv) the date of destruction, and\n(v) the names in printed letters and signatures of that person and the other person who was present at the destruction.",
+    "history": "SOR/2010-223, ss. 17, 43(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-37.html"
+  },
+  {
+    "id": "SOR-2000-217-s38",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "38",
+    "marginal_note": "Application for prior approval",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Targeted Substances",
+    "text": "38\n(1) A licensed dealer must submit to the Minister an application that contains the following information in order to obtain the Minister’s prior approval to destroy a targeted substance:\n(a) their name, municipal address and dealer’s licence number;\n(b) the proposed date of destruction;\n(c) the municipal address of the place of destruction;\n(d) a brief description of the method of destruction;\n(e) if the destruction is to be carried out at the site specified in the dealer’s licence, the names of the persons proposed for the purpose of paragraph 36(b) and information establishing that they meet the conditions of that paragraph;\n(f) the specified name of the targeted substance and, if applicable, the brand name of the product containing it or the name of the compound containing it; and\n(g) the form and quantity of the targeted substance or the product or compound containing it and, if applicable, the strength per unit of the targeted substance in the product or compound, the number of units per package and the number of packages.\n(2) [Signature and attestation] The application must\n(a) be signed and dated by the qualified person in charge or an alternate qualified person in charge; and\n(b) include an attestation by that person that\n(i) the proposed method of destruction complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction, and\n(ii) all of the information submitted in support of the application is correct and complete to the best of the signatory’s knowledge.\n(3) [Additional information and documents] The licensed dealer must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2010-223, s. 18; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-38.html"
+  },
+  {
+    "id": "SOR-2000-217-s39",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "39",
+    "marginal_note": "Approval",
+    "part": "",
+    "division": "",
+    "heading": "Destruction of Targeted Substances",
+    "text": "39 On completion of the review of the approval application, the Minister must approve the destruction of the targeted substance unless\n(a) in the case of a destruction that is to be carried out at the site specified in the dealer’s licence, the persons proposed for the purpose of paragraph 36(b) do not meet the conditions of that paragraph;\n(b) the Minister has reasonable grounds to believe that the targeted substance would not be destroyed;\n(c) the Minister has reasonable grounds to believe that the licensed dealer has submitted false or misleading information or false or falsified documents in or in support of the approval application;\n(d) the targeted substance or a portion of it is required for the purposes of a criminal or administrative investigation or a preliminary inquiry, trial or other proceeding under any Act or its regulations; or\n(e) the Minister has reasonable grounds to believe that the approval would likely create a risk to public health or safety, including the risk of the targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-39.html"
+  },
+  {
+    "id": "SOR-2000-217-s40",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "40",
+    "marginal_note": "Method of recording information",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "40 A licensed dealer must record any information that they are required to record under these Regulations using a method that permits an audit of it to be made at any time.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-40.html"
+  },
+  {
+    "id": "SOR-2000-217-s41",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "41",
+    "marginal_note": "Information — general",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "41 A licensed dealer must record the following information:\n(a) the specified name, the form and the quantity of any targeted substance that the dealer orders, the name of the person who placed the order on the dealer’s behalf and the date of the order;\n(b) the specified name, the form and the quantity of any targeted substance that the dealer receives, the name and municipal address of the person who sold or provided it and the date on which it was received;\n(c) in the case of a targeted substance that the dealer sells or provides,\n(i) the brand name of the product or the name of the compound containing the targeted substance and the specified name of the targeted substance,\n(ii) the drug identification number that has been assigned to the product under section C.01.014.2 of the Food and Drug Regulations, if any,\n(iii) the form and quantity of the targeted substance and, if applicable, the strength per unit of the targeted substance in the product or compound, the number of units per package and the number of packages,\n(iv) the name and municipal address of the person to whom it was sold or provided, and\n(v) the date on which it was sold or provided;\n(d) the specified name, the form and the quantity of any targeted substance that the dealer produces and the date on which it was placed in stock and, if applicable, the strength per unit of the targeted substance in the product or compound, the number of units per package and the number of packages;\n(e) the specified name and the quantity of any targeted substance that the dealer uses in the manufacturing or assembling of a product or compound, as well as the brand name and quantity of the product or the name and quantity of the compound, and the date on which the product or compound was placed in stock;\n(f) the specified name, the form and the quantity of any targeted substance in stock at the end of each month;\n(g) the specified name, the form and the quantity of any targeted substance that the dealer delivers, transports or sends, the name and municipal address of the consignee and the date on which it was delivered, transported or sent;\n(h) the specified name, the form and the quantity of any targeted substance that the dealer imports, the date on which it was imported, the name and municipal address of the exporter, the country of exportation and any country of transit or transhipment; and\n(i) the specified name, the form and the quantity of any targeted substance that the dealer exports, the date on which it was exported, the name and municipal address of the importer, the country of final destination and any country of transit or transhipment.",
+    "history": "SOR/2010-223, s. 19; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-41.html"
+  },
+  {
+    "id": "SOR-2000-217-s42",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "42",
+    "marginal_note": "Verbal order",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "42 A licensed dealer that receives a verbal order for a targeted substance must immediately record the following information:\n(a) the name of the person who placed the order;\n(b) the date on which the order was received; and\n(c) the name of the person recording the order.",
+    "history": "SOR/2010-223, ss. 20, 42(E); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-42.html"
+  },
+  {
+    "id": "SOR-2000-217-s43",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "43",
+    "marginal_note": "Explainable loss of targeted substance",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "43 A licensed dealer that becomes aware of a loss of a targeted substance that can be explained on the basis of normally accepted business activities must record the following information:\n(a) the name of the lost targeted substance and, if applicable, the brand name of the product or the name of the compound containing it;\n(b) the form and quantity of the targeted substance and, if applicable, the form of the product or compound containing it, the strength per unit of the targeted substance in the product or compound, the number of units per package and the number of packages;\n(c) the date on which the dealer became aware of the loss; and\n(d) the explanation for the loss.",
+    "history": "SOR/2010-223, ss. 21, 43(F); SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-43.html"
+  },
+  {
+    "id": "SOR-2000-217-s44",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "44",
+    "marginal_note": "Destruction",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "44 A licensed dealer must record the following information concerning any targeted substance that they destroy at the site specified in their licence:\n(a) the municipal address of the place of destruction;\n(b) the specified name, the form and the quantity of the targeted substance and, if applicable, the brand name and quantity of the product containing the targeted substance or the name and quantity of the compound containing the targeted substance;\n(c) the method of destruction; and\n(d) the date of destruction.",
+    "history": "SOR/2010-223, s. 22; SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-44.html"
+  },
+  {
+    "id": "SOR-2000-217-s45",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "45",
+    "marginal_note": "Annual report",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "45\n(1) Subject to subsections (2) and (3), a licensed dealer must provide to the Minister, within three months after the end of each calendar year, an annual report that contains\n(a) the specified name, the form and the total quantity of each targeted substance that they receive, produce, assemble, sell, provide, import, export or destroy during the calendar year, as well as the name and total quantity of each targeted substance that they use to manufacture or assemble a product or compound;\n(b) the specified name, the form and the quantity of each targeted substance in physical inventory taken at the site specified in their licence at the end of the calendar year; and\n(c) the specified name, the form and the quantity of any targeted substance that has been lost or stolen in the course of conducting activities during the calendar year.\n(2) [Non-renewal or revocation within first three months] If a licensed dealer’s licence expires without being renewed or is revoked during the first three months of a calendar year, the dealer must provide to the Minister\n(a) within three months after the end of the preceding calendar year, the annual report in respect of that year; and\n(b) within three months after the expiry or revocation, a report in respect of the portion of the current calendar year during which the licence was valid that contains the information referred to in subsection (1), in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.\n(3) [Non-renewal or revocation after third month] If a licensed dealer’s licence expires without being renewed or is revoked after the first three months of a calendar year, the dealer must provide to the Minister, within three months after the expiry or revocation, a report in respect of the portion of the calendar year during which the licence was valid that contains the information referred to in subsection (1) for that period, in which the quantity in physical inventory is to be calculated as of the date of expiry or revocation.",
+    "history": "SOR/2019-170, s. 2",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-45.html"
+  },
+  {
+    "id": "SOR-2000-217-s46",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "46",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "46 [Repealed, SOR/2019-170, s. 2]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-46.html"
+  },
+  {
+    "id": "SOR-2000-217-s47",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "47",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "47 [Repealed, SOR/2019-170, s. 2]",
+    "history": "",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-47.html"
+  },
+  {
+    "id": "SOR-2000-217-s48",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "48",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "48 Sections 49 to 56 do not apply to a pharmacist when they are practising in a hospital.",
+    "history": "SOR/2014-260, s. 34(F); SOR/2019-170, s. 4",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-48.html"
+  },
+  {
+    "id": "SOR-2000-217-s49",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "49",
+    "marginal_note": "Authorization",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "49 A pharmacist may, in accordance with sections 50 to 57, compound a targeted substance in accordance with a prescription.",
+    "history": "SOR/2019-170, s. 4",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-49.html"
+  },
+  {
+    "id": "SOR-2000-217-s50",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "50",
+    "marginal_note": "Record of receipt from licensed dealer",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "50 If a pharmacist receives a targeted substance from a licensed dealer, a pharmacist in another pharmacy or a hospital, the pharmacist must keep a record of the following information:\n(a) the brand name of the targeted substance received or, if the targeted substance does not have a brand name, the specified name;\n(b) the quantity and strength per unit of the targeted substance received, the number of units per package and the number of packages;\n(c) the name and address of the licensed dealer, pharmacist or hospital that supplied it; and\n(d) the date on which it was received.",
+    "history": "SOR/2014-260, s. 39(F)",
+    "last_amended": "2014-11-07",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-50.html"
+  },
+  {
+    "id": "SOR-2000-217-s51",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "51",
+    "marginal_note": "Prescription required",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "51\n(1) In addition to the activities authorized under section 55, a pharmacist may, subject to section 52, sell, provide, send, deliver or transport a targeted substance to or for an individual or for the benefit of an animal if\n(a) the pharmacist sells or provides the substance in a container labelled in accordance with subsection (2);\n(b) the transaction is made pursuant to a prescription\n(i) dated and signed by a practitioner,\n(ii) provided verbally to the pharmacist by a practitioner, or\n(iii) transferred to the pharmacist under subsection 54(1) in accordance with subsection 54(2);\n(c) the pharmacist has not transferred the prescription to another pharmacist; and\n(d) when the prescription has been provided verbally, the transaction is recorded by the pharmacist in accordance with subsection (3).\n(2) [Labelling required] A pharmacist who sells or provides a targeted substance to an individual must do so in a container that is labelled with the following information:\n(a) the name and address of the pharmacy or pharmacist;\n(b) the date of issuance of the prescription and the number given to it by the pharmacist;\n(c) the name of the individual for whose benefit the targeted substance is sold or provided or, if it is sold or provided for the benefit of an animal, the name of the individual having caring of the animal or the name of the animal;\n(d) the name of the practitioner who issued the prescription;\n(e) the specified name or brand name of the targeted substance;\n(f) the quantity and, if applicable, the strength per unit of the targeted substance; and\n(g) the directions for use specified by the practitioner.\n(3) [Record of verbal prescription] A pharmacist who receives a verbal prescription for a targeted substance must, before filling it,\n(a) record the following information:\n(i) the name and address of the individual for whose benefit the prescription is provided or, if it is provided for the benefit of an animal, the name and address of the individual having caring of the animal and, if applicable, the name of the animal,\n(ii) the date that the verbal prescription was provided,\n(iii) the specified name or brand name of the targeted substance, as specified in the prescription,\n(iv) the quantity and, if applicable, the strength per unit of the targeted substance,\n(v) the name of the recording pharmacist and the name of the practitioner who issued the prescription,\n(vi) the directions for use specified by the practitioner, and\n(vii) if the prescription is to be refilled, the number of times it may be refilled and, if specified, the interval between refills; and\n(b) keep a hard copy or create a written record of the prescription.",
+    "history": "SOR/2010-223, s. 24; SOR/2019-170, s. 5",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-51.html"
+  },
+  {
+    "id": "SOR-2000-217-s52",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "52",
+    "marginal_note": "Refills",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "52 A pharmacist may only refill a prescription for a targeted substance if\n(a) the practitioner who prescribed it expressly directs that the prescription may be refilled and specifies the number of refills;\n(b) the pharmacist makes a record of each refill in accordance with section 53;\n(c) less than one year has elapsed since the day on which the prescription was issued by the practitioner;\n(d) at least one refill remains on the prescription; and\n(e) in the case where an interval between refills has been specified by the practitioner, it has expired.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-52.html"
+  },
+  {
+    "id": "SOR-2000-217-s53",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "53",
+    "marginal_note": "Records",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "53 A pharmacist who fills or refills a prescription for a targeted substance must record the following information:\n(a) the date the prescription was filled or refilled;\n(b) the quantity of the targeted substance provided at the original filling and at each refill;\n(c) the pharmacist’s name or initials; and\n(d) the number assigned to the prescription.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-53.html"
+  },
+  {
+    "id": "SOR-2000-217-s54",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "54",
+    "marginal_note": "Transfer of prescription",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "54\n(1) A pharmacist may transfer a prescription for a targeted substance to another pharmacist, except a prescription that has already been transferred.\n(2) [Additional information] Before a pharmacist sells or provides a targeted substance to an individual under a prescription transferred under subsection (1), the pharmacist must\n(a) in the case of a verbal transfer, record the information required by subsection 51(3);\n(b) in the case of a written transfer, have obtained from the transferring pharmacist a copy of\n(i) the prescription written by the practitioner, or\n(ii) the record made in accordance with subsection 51(3) of the practitioner’s verbal prescription; and\n(c) in all cases, record\n(i) the name and address of the transferring pharmacist,\n(ii) the number of authorized refills remaining and, if applicable, the specified interval between refills, and\n(iii) the date of the last refill.\n(3) [Records — transferring pharmacist] A pharmacist who transfers a prescription under subsection (1) must record the date of the transfer, the name of the pharmacist to whom the prescription was transferred, the name and address of the pharmacy where that pharmacist practises and, if applicable, the number of refills that are being transferred.",
+    "history": "SOR/2014-260, s. 35(F)",
+    "last_amended": "2014-11-07",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-54.html"
+  },
+  {
+    "id": "SOR-2000-217-s55",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "55",
+    "marginal_note": "Activities without a prescription",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities",
+    "text": "55\n(1) A pharmacist may sell, provide, send, deliver or transport a targeted substance without a prescription to any of the following persons on receipt of an order from that person that specifies the name and quantity of the targeted substance:\n(a) if the order is written, a licensed dealer who\n(i) sold or provided the targeted substance, or\n(ii) is licensed to destroy targeted substances, other than those that the licensed dealer produced, made, assembled, sold or provided;\n(b) subject to subsection (2),\n(i) a practitioner,\n(ii) another pharmacist, if the other pharmacist states that the targeted substance is required because of a delay or shortfall in an order for the targeted substance placed with a licensed dealer, or\n(iii) a hospital, if the order is placed by a pharmacist practising in the hospital or by a practitioner who is authorized to order the targeted substance on behalf of the hospital;\n(c) the Minister, if the order is a written order signed on the Minister’s behalf; or\n(d) a person to whom an exemption with respect to the targeted substance has been granted under section 56 of the Act, if the order is a written order and is accompanied by a copy of the exemption.\n(2) [Verbal orders] In the circumstances set out in subparagraphs (1)(b)(i) to (iii), if the order is verbal, the pharmacist must record the following information:\n(a) the name and address of the pharmacist or practitioner placing the order;\n(b) if the order was placed on behalf of an establishment, the name and address of the establishment;\n(c) the date of the order;\n(d) the specified name or the brand name of the targeted substance ordered, as specified in the order;\n(e) the quantity and, if applicable, the strength per unit of the targeted substance; and\n(f) the name of the recording pharmacist.\n(3) [Records] A pharmacist who sells, provides, sends, delivers or transports a targeted substance without a prescription must keep a record of the following information:\n(a) the brand name of the targeted substance or, if the targeted substance does not have a brand name, the specified name;\n(b) the quantity and strength per unit of the targeted substance;\n(c) the name and address of the person referred to in subsection (1) to whom the targeted substance was sold, provided, sent, delivered or transported; and\n(d) the date of the transaction.\n(4) [Copies] The pharmacist must keep the written order or, if the order is verbal, must create a hard copy of the order.",
+    "history": "SOR/2010-223, s. 25; SOR/2019-170, s. 6(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-55.html"
+  },
+  {
+    "id": "SOR-2000-217-s56",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "56",
+    "marginal_note": "Change of location",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Pharmacists",
+    "text": "56 A pharmacist who closes premises in which a targeted substance has been stored must, not later than 10 days after the closure, inform the Minister of the date of closure, the location to which the targeted substance was moved and the quantity of the targeted substance that was moved.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-56.html"
+  },
+  {
+    "id": "SOR-2000-217-s57",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "57",
+    "marginal_note": "Renunciation of privileges",
+    "part": "",
+    "division": "",
+    "heading": "General Obligations of Pharmacists",
+    "text": "57\n(1) A pharmacist who does not wish to receive or have possession of targeted substances may make a written request to the Minister to send to licensed dealers and pharmacies a notice, issued under section 79, that states that targeted substances must not be supplied to that pharmacist.\n(2) [Prohibited actions] A pharmacist must not, unless their pharmacy has received a retraction issued under section 80,\n(a) sell or provide a targeted substance to a pharmacist or practitioner named in a notice issued under section 79; or\n(b) fill a prescription or order for a targeted substance from a practitioner named in a notice issued under section 79.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-57.html"
+  },
+  {
+    "id": "SOR-2000-217-s58",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "58",
+    "marginal_note": "To patients only",
+    "part": "",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "58 A practitioner may, with respect to a targeted substance, prescribe it for or administer it to an individual or animal, or sell, provide, send, deliver or transport it to or for an individual or for the benefit of an animal, only if\n(a) the individual or animal is a patient that the practitioner is treating in their professional capacity; and\n(b) the targeted substance is required to treat the individual’s or animal’s medical condition.",
+    "history": "SOR/2010-223, s. 26(F)",
+    "last_amended": "2010-10-21",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-58.html"
+  },
+  {
+    "id": "SOR-2000-217-s59",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "59",
+    "marginal_note": "Emergency supply",
+    "part": "",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "59\n(1) A practitioner of medicine may store an emergency supply of targeted substances at a remote location where emergency medical treatment is not readily available or in an emergency medical service vehicle, if the practitioner has an agent or mandatary at that location or in the vehicle who will control and administer the targeted substances on behalf of, and under the direction of, the practitioner.\n(2) [Emergency use] When aid is being provided to an individual in an emergency, the agent or mandatary of the practitioner of medicine may administer a targeted substance from the emergency supply to the individual if\n(a) the practitioner of medicine has, by telephone or other means, directed the agent or mandatary to administer the targeted substance; or\n(b) the agent or mandatary follows written directives provided by the practitioner with respect to the administration of the targeted substance.",
+    "history": "SOR/2010-223, s. 27; SOR/2018-69, s. 78(E); SOR/2019-170, s. 8(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-59.html"
+  },
+  {
+    "id": "SOR-2000-217-s60",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "60",
+    "marginal_note": "Records — practitioner",
+    "part": "",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "60\n(1) A practitioner must keep the following records:\n(a) the brand name or, if the targeted substance does not have a brand name, the specified name, the quantity and strength per unit of any targeted substance received from a licensed dealer, pharmacist or hospital and the date on which it is received;\n(b) the name and address of the licensed dealer, pharmacist or hospital that sold or provided the targeted substance;\n(c) if a transaction involves a quantity of targeted substance that exceeds five times the usual daily dose for the substance, the name and quantity of the substance prescribed, administered, sold, provided, sent, delivered or transported, the name and address of the recipient and the date of the transaction; and\n(d) in the case of an emergency supply referred to in subsection 59(1), the name of the administering agent or mandatary, the location of the emergency supply, the name, quantity and strength per unit of each targeted substance, the date of all transactions related to that emergency supply and the name of any individual to whom the targeted substance was administered.\n(2) [Records — agent or mandatary] In respect of the administration of a targeted substance from an emergency supply referred to in subsection 59(1), the agent or mandatary of the practitioner must keep the following records:\n(a) the name, strength per unit and quantity of each targeted substance administered and the date on which it was administered;\n(b) the name of the individual to whom the targeted substance was administered; and\n(c) the name of the agent or mandatary of the practitioner who administered the targeted substance.",
+    "history": "SOR/2010-223, s. 28; SOR/2018-69, s. 78(E)",
+    "last_amended": "2018-04-04",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-60.html"
+  },
+  {
+    "id": "SOR-2000-217-s61",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "61",
+    "marginal_note": "Obligations — agents",
+    "part": "",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "61\n(1) An agent or mandatary of a practitioner of medicine referred to in subsection 59(1) must\n(a) take reasonable steps to protect any targeted substance in their possession from loss and theft; and\n(b) inform the practitioner without delay of any loss or theft of a targeted substance.\n(2) [Obligations — practitioner of medicine] A practitioner of medicine who is informed by their agent or mandatary of the loss or theft of a targeted substance must inform the Minister in accordance with subsection 72(2).",
+    "history": "SOR/2018-69, s. 78(E); SOR/2019-170, s. 9",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-61.html"
+  },
+  {
+    "id": "SOR-2000-217-s62",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "62",
+    "marginal_note": "Request for renunciation",
+    "part": "",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "62 A practitioner who does not wish to receive or have possession of targeted substances may make a written request to the Minister to send to licensed dealers and pharmacies a notice issued under section 79 that states that\n(a) recipients of the notice must not sell or provide any targeted substance to that practitioner; and\n(b) pharmacists practising in the notified pharmacies must not fill a prescription or order for any targeted substance provided by that practitioner.",
+    "history": "SOR/2010-223, s. 29(E); SOR/2014-260, s. 36(F)",
+    "last_amended": "2014-11-07",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-62.html"
+  },
+  {
+    "id": "SOR-2000-217-s63",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "63",
+    "marginal_note": "Authorization",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "63\n(1) A hospital may, in accordance with subsection (2) and sections 64 to 67, sell, provide, administer, send, deliver or transport a targeted substance.\n(2) [Ordering targeted substances] No person may order a targeted substance on behalf of a hospital other than a pharmacist or practitioner practising in the hospital who is authorized by the person in charge of the hospital to order targeted substances for the hospital.",
+    "history": "SOR/2019-170, s. 11",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-63.html"
+  },
+  {
+    "id": "SOR-2000-217-s64",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "64",
+    "marginal_note": "Provision or administration to a patient",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "64 The person in charge of a hospital must not permit a targeted substance to be sold, provided or administered to a patient or animal under treatment as an in-patient or an out-patient of the hospital except pursuant to a prescription or other authorization of a practitioner practising in the hospital.",
+    "history": "SOR/2014-260, s. 37(F)",
+    "last_amended": "2014-11-07",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-64.html"
+  },
+  {
+    "id": "SOR-2000-217-s65",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "65",
+    "marginal_note": "Supply to non-patients",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "65\n(1) A pharmacist practising in a hospital or an individual who is authorized by the person in charge of a hospital to fill orders for targeted substances on behalf of the hospital may, on receipt of an order specifying the name, quantity and, if applicable, strength per unit of a targeted substance from any of the following persons, sell or provide the targeted substance to that person without a prescription:\n(a) subject to subsection (2),\n(i) a licensed dealer who\n(A) sold or provided the substance, or\n(B) is licensed to destroy targeted substances other than those that the licensed dealer produced, made, assembled, sold or provided,\n(ii) a practitioner, if the practitioner states that the substance is required because of a delay or shortfall in an order for the substance placed with a licensed dealer or pharmacist,\n(iii) a pharmacist, if the pharmacist states that the substance is required because of a delay or shortfall in an order for the substance placed with a licensed dealer, or\n(iv) another hospital, if the order is placed by a pharmacist practising in the other hospital or a practitioner who is authorized to order the targeted substance on behalf of the other hospital and the order states that the substance is required because of a delay or shortfall in an order placed with a licensed dealer or a pharmacist;\n(b) the Minister, if the order is a written order signed on the Minister’s behalf; and\n(c) a person to whom an exemption with respect to the targeted substance has been granted under section 56 of the Act, if\n(i) the person is an employee of or associated with the hospital, and\n(ii) the order is a written order accompanied by a copy of the exemption.\n(2) [Verbal orders] In the circumstances set out in paragraph (1)(a), if the order is verbal, the pharmacist practising in the hospital or the individual who is authorized by the person in charge of the hospital to fill orders for the targeted substance on behalf of the hospital must, before filling the order, record the following information:\n(a) the date on which the order was received;\n(b) the name and address of the person placing the order;\n(c) the brand name of the targeted substance or, if the targeted substance does not have a brand name, the specified name;\n(d) the quantity of the targeted substance ordered; and\n(e) their name.",
+    "history": "SOR/2019-170, s. 12(F)",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-65.html"
+  },
+  {
+    "id": "SOR-2000-217-s66",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "66",
+    "marginal_note": "Information",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "66 The person in charge of a hospital must record, or cause to be recorded, the following information:\n(a) the brand name or, if the targeted substance does not have a brand name, the specified name, the quantity of any targeted substance received by the hospital and the date on which it was received;\n(b) the name and address of the licensed dealer, pharmacist or other hospital that sold or provided the targeted substance;\n(c) the name and quantity of the targeted substance sold, provided, administered, sent, delivered or transported, the name and address of the recipient and the date of the transaction; and\n(d) the name and address of any out-patient to whom a targeted substance is sold or provided under section 64.",
+    "history": "SOR/2010-223, s. 30",
+    "last_amended": "2010-10-21",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-66.html"
+  },
+  {
+    "id": "SOR-2000-217-s67",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "67",
+    "marginal_note": "Closure",
+    "part": "",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "67 If a targeted substance is stored in a hospital or the pharmacy department of a hospital and the hospital or department closes, the person in charge of the hospital must, not later than 10 days after the day of the closure, inform the Minister of the date of closure, the location to which the targeted substance was moved and the quantity of the targeted substance that was moved.",
+    "history": "SOR/2010-223, s. 31(E)",
+    "last_amended": "2010-10-21",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-67.html"
+  },
+  {
+    "id": "SOR-2000-217-s68",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "68",
+    "marginal_note": "Importation — Canadian residents",
+    "part": "",
+    "division": "",
+    "heading": "Individuals",
+    "text": "68\n(1) An individual who is a resident of Canada may, at the time of the individual’s return to Canada from a foreign country, import a targeted substance that is in their possession at the time of entry if\n(a) the substance has been obtained under a prescription and is labelled with the information set out in paragraphs 51(2)(a) to (g);\n(b) the individual is importing the substance\n(i) for their own use,\n(ii) for the use of a person for whom the individual is responsible and who is travelling with them, or\n(iii) for the use of an animal for which the individual is responsible and that is travelling with them;\n(c) the substance is imported to meet the medical needs of the individual or animal for whose benefit it is prescribed;\n(d) the substance is declared to a customs office at the port of entry into Canada at the time of import; and\n(e) the quantity being imported does not exceed the lesser of\n(i) a single course of treatment, and\n(ii) a 90-day supply, based on the usual daily dose.\n(2) [Importation — foreign residents] An individual who is a resident of a foreign country may, at the time that the individual enters Canada, import a targeted substance that is in their possession at the time of entry if\n(a) the requirements set out in paragraphs (1)(a) to (d) are met; and\n(b) the quantity imported is the least of\n(i) the content of the container,\n(ii) a 90-day supply, based on the usual daily dose, and\n(iii) the usual daily dose multiplied by the number of days that the individual will stay in Canada.",
+    "history": "SOR/2019-170, s. 14",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-68.html"
+  },
+  {
+    "id": "SOR-2000-217-s69",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "69",
+    "marginal_note": "Export",
+    "part": "",
+    "division": "",
+    "heading": "Individuals",
+    "text": "69 An individual may, at the time of their departure from Canada, export a targeted substance that is in their possession at the time of departure if\n(a) the substance has been obtained under a prescription and is labelled with the information set out in paragraphs 51(2)(a) to (g);\n(b) the individual is exporting the substance\n(i) for their own use,\n(ii) for the use of a person for whom the individual is responsible and who is travelling with them, or\n(iii) for the use of an animal for which the individual is responsible and that is travelling with them;\n(c) the substance is required to meet the medical needs of the individual or animal for whose benefit it is prescribed; and\n(d) the quantity exported does not exceed the lesser of\n(i) a single course of treatment, and\n(ii) a 90-day supply, based on the usual daily dose.",
+    "history": "SOR/2019-170, s. 15",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-69.html"
+  },
+  {
+    "id": "SOR-2000-217-s70",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "70",
+    "marginal_note": "Order",
+    "part": "",
+    "division": "",
+    "heading": "Verification of Identity",
+    "text": "70 Every person who fills an order or prescription for a targeted substance must verify the identity of the person who gave the order or issued the prescription if\n(a) the signature on the order or prescription is unknown to the person; or\n(b) the order or prescription is verbal and the person placing it is not known to the person.",
+    "history": "SOR/2010-223, s. 32; SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-70.html"
+  },
+  {
+    "id": "SOR-2000-217-s71",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "71",
+    "marginal_note": "Place",
+    "part": "",
+    "division": "",
+    "heading": "Storage",
+    "text": "71 Subject to section 59, every person who is authorized under these Regulations to deal in a targeted substance and who stores the targeted substance must do so in the place used for the purpose of conducting their business or professional practice and in the area in that place where only authorized employees have access, except if the targeted substance is for their own use or the use of another person for whom, or an animal for which, they are responsible.",
+    "history": "SOR/2010-223, ss. 33, 42(E); SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-71.html"
+  },
+  {
+    "id": "SOR-2000-217-s72",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "72",
+    "marginal_note": "Protective measures",
+    "part": "",
+    "division": "",
+    "heading": "Security",
+    "text": "72\n(1) The following persons must take any measures that are necessary to ensure the security of any targeted substance in their possession:\n(a) a pharmacist;\n(b) a practitioner;\n(c) the person in charge of a hospital;\n(d) a person to whom an exemption has been granted under section 56 of the Act; and\n(e) a person who, in accordance with a permit for transit or transhipment, is responsible for the targeted substance while it is in transit or in transhipment in Canada.\n(2) [Theft or loss] A person referred to in subsection (1) who becomes aware of a theft or loss of a targeted substance must provide a written report to the Minister within 10 days after becoming aware of the occurrence.",
+    "history": "SOR/2010-223, ss. 34, 43(F); SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-72.html"
+  },
+  {
+    "id": "SOR-2000-217-s73",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "73",
+    "marginal_note": "Restriction",
+    "part": "",
+    "division": "",
+    "heading": "Destruction",
+    "text": "73\n(1) Subject to subsection (2) and sections 36 and 37, a person must not destroy a targeted substance unless they have received it in accordance with these Regulations for their own use or the use of another person for whom, or an animal for which, they are responsible.\n(2) [Conditions] A pharmacist, a practitioner or the person in charge of a hospital may destroy a targeted substance if\n(a) subject to subsection (3), the destruction is witnessed by a pharmacist or practitioner;\n(b) the targeted substance is destroyed using a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction;\n(c) they record the following information:\n(i) the municipal address of the place of destruction,\n(ii) the specified name of the targeted substance to be destroyed and, if applicable, the brand name of the product containing it or the name of the compound containing it,\n(iii) the form and quantity of the targeted substance to be destroyed or the product or compound containing it and, if applicable, its strength per unit, the number of units per package and the number of packages,\n(iv) the method of destruction, and\n(v) the date of the destruction; and\n(d) immediately following the destruction, the person who carried out the destruction and the pharmacist or practitioner who witnessed it sign and date a joint declaration attesting that the targeted substance was completely destroyed, to which each signatory must add their name in printed letters.\n(3) [Exception — open ampule] A targeted substance that constitutes the remainder of an open ampule, the partial contents of which have been administered to a patient, may be destroyed by a hospital employee who is a licensed health professional without a witness.",
+    "history": "SOR/2010-223, s. 35(E); SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-73.html"
+  },
+  {
+    "id": "SOR-2000-217-s74",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "74",
+    "marginal_note": "Alteration prohibited",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "74 A person must not make any mark on or alter or deface in any manner any licence, permit or registration number issued under these Regulations.",
+    "history": "SOR/2010-223, s. 36; SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-74.html"
+  },
+  {
+    "id": "SOR-2000-217-s75",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "75",
+    "marginal_note": "Retention period",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "75 A person must keep any document containing all of the information that they are required to record under these Regulations, including every declaration and a copy of every report, for a period of two years following the day on which the last record is recorded in the document and in a manner that permits an audit of the document to be made at any time.",
+    "history": "SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-75.html"
+  },
+  {
+    "id": "SOR-2000-217-s76",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "76",
+    "marginal_note": "Location",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "76 The documents must be kept\n(a) in the case of a licensed dealer, at the site specified in their licence; and\n(b) in the case of a former licensed dealer or any other person, at a location in Canada.",
+    "history": "SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-76.html"
+  },
+  {
+    "id": "SOR-2000-217-s77",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "77",
+    "marginal_note": "Quality of documents",
+    "part": "",
+    "division": "",
+    "heading": "Documents",
+    "text": "77 The documents must be complete and readily retrievable and the information in them must be legible and indelible.",
+    "history": "SOR/2010-223, ss. 37(E), 42(E); SOR/2018-69, s. 78(E); SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-77.html"
+  },
+  {
+    "id": "SOR-2000-217-s78",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "78",
+    "marginal_note": "Restrictions",
+    "part": "",
+    "division": "",
+    "heading": "Advertising",
+    "text": "78 It is prohibited to\n(a) advertise a targeted substance to the general public; or\n(b) publish any written advertisement respecting a targeted substance unless the advertisement\n(i) is published in literature distributed to, or in a trade publication for, licensed dealers, pharmacists, practitioners or hospitals, and\n(ii) displays the following symbol in a clear and conspicuous colour and size in the upper left quarter of its first page:",
+    "history": "SOR/2010-223, ss. 38(E), 43(F); SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-78.html"
+  },
+  {
+    "id": "SOR-2000-217-s79",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "79",
+    "marginal_note": "Notice of prohibition of sale",
+    "part": "",
+    "division": "",
+    "heading": "Minister",
+    "text": "79\n(1) In the circumstances described in subsection (2), the Minister must send a notice to the persons and authorities specified in subsection (3) advising them that\n(a) pharmacists practising in the notified pharmacies and all licensed dealers must not sell or provide any targeted substance to the pharmacist or the practitioner named in the notice;\n(b) pharmacists practising in the notified pharmacies must not fill an order or prescription for any targeted substance provided by the practitioner named in the notice; or\n(c) the prohibitions in both paragraphs (a) and (b) apply with respect to the practitioner named in the notice.\n(2) [Circumstances requiring a notice] The notice must be sent if the pharmacist or practitioner named in the notice has\n(a) made a request to the Minister in accordance with subsection 57(1) or section 62 to send the notice;\n(b) contravened a rule of conduct established by the provincial professional licensing authority in the province in which the pharmacist or practitioner is practising and the authority has requested the Minister in writing to send the notice; or\n(c) been convicted of a designated substance offence or of a contravention of these Regulations.\n(3) [Recipients] The notice must be sent to\n(a) all licensed dealers;\n(b) all pharmacies within the province in which the pharmacist or practitioner named in the notice is registered and entitled to practise and is practising;\n(c) the provincial professional licensing authority of the province in which the pharmacist or practitioner named in the notice is registered and entitled to practise;\n(d) all pharmacies in an adjacent province in which a prescription or order from the pharmacist or practitioner named in the notice may be filled; and\n(e) any provincial professional licensing authority in another province that has requested the Minister in writing to send the notice.\n(4) [Other circumstances] The Minister may send the notice described in subsection (1) to the persons and authorities specified in subsection (3) if the Minister has taken the measures specified in subsection (5) and has reasonable grounds to believe that the pharmacist or practitioner named in the notice\n(a) has contravened a provision of the Act or these Regulations;\n(b) has, on more than one occasion, self-administered a targeted substance under a self-directed prescription or order or, in the absence of a prescription or order, contrary to accepted professional practice;\n(c) has, on more than one occasion, prescribed, administered or provided a targeted substance to a person who is a spouse, common-law partner, parent or child of the pharmacist or practitioner, including a child adopted in fact, contrary to accepted professional practice; or\n(d) is unable to account for a quantity of targeted substance for which the pharmacist or practitioner was responsible under these Regulations.\n(5) [Measures before sending notice] The measures that must be taken before sending the notice are that the Minister has\n(a) consulted with the provincial professional licensing authority of the province in which the pharmacist or practitioner to whom the notice relates is registered and entitled to practise;\n(b) given that pharmacist or practitioner an opportunity to be heard; and\n(c) considered\n(i) the compliance history of the pharmacist or practitioner in respect of the Act and its regulations, and\n(ii) whether the actions of the pharmacist or practitioner pose a risk to public health or safety, including the risk of the targeted substance being diverted to an illicit market or use.",
+    "history": "SOR/2010-223, ss. 39, 43(F); SOR/2014-260, s. 38; SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-79.html"
+  },
+  {
+    "id": "SOR-2000-217-s80",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "80",
+    "marginal_note": "Prohibition of sale — notice of retraction",
+    "part": "",
+    "division": "",
+    "heading": "Minister",
+    "text": "80 The Minister must provide the persons and authorities who were sent a notice under subsection 79(1) with a notice of retraction of that notice if\n(a) in the circumstance described in paragraph 79(2)(a), the requirements set out in subparagraphs (b)(i) and (ii) have been met and one year has elapsed since the notice was sent by the Minister; or\n(b) in the circumstance described in any of paragraphs 79(2)(b) and (c) and (4)(a) to (d), the pharmacist or the practitioner named in the notice has\n(i) requested in writing that a retraction of the notice be sent, and\n(ii) provided a letter from the provincial professional licensing authority of the province in which the pharmacist or practitioner is registered and entitled to practise in which the authority consents to the retraction of the notice.",
+    "history": "SOR/2010-223, s. 40; SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-80.html"
+  },
+  {
+    "id": "SOR-2000-217-s81",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "81",
+    "marginal_note": "Communication of information by Minister to licensing authority",
+    "part": "",
+    "division": "",
+    "heading": "Minister",
+    "text": "81\n(1) The Minister must provide in writing any factual information about a pharmacist, practitioner or nurse that has been obtained under the Act or these Regulations to the provincial professional licensing authority that is responsible for the registration and authorization of the person to practise their profession\n(a) in the province in which the person is or was registered and entitled to practise if\n(i) the authority submits a written request that sets out the name and address of the person, a description of the information being requested and a statement that the information is required for the purpose of assisting a lawful investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the person has\n(A) contravened a rule of conduct established by the authority,\n(B) been convicted of a designated substance offence, or\n(C) contravened these Regulations; or\n(b) in a province in which the person is not registered and entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the person’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the person has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the person is practising in that province without being authorized to do so.\n(2) [Definition of nurse] For the purpose of subsection (1), nurse does not include a nurse practitioner.",
+    "history": "SOR/2010-223, s. 41; SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-81.html"
+  },
+  {
+    "id": "SOR-2000-217-s82",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "82",
+    "marginal_note": "Written notification",
+    "part": "",
+    "division": "",
+    "heading": "Notification of Application for Order of Restoration",
+    "text": "82\n(1) For the purpose of subsection 24(1) of the Act, notification of an application for an order of restoration must be given in writing to the Attorney General by registered mail and must be mailed not less than 15 days before the date on which the application is to be made to a justice.\n(2) [Content of notification] The notification must specify\n(a) the name of the justice to whom the application is to be made;\n(b) the time and place at which the application is to be heard;\n(c) details concerning the targeted substance or other thing in respect of which the application is to be made; and\n(d) the evidence on which the applicant intends to rely to establish that they are entitled to possession of the targeted substance or other thing referred to in paragraph (c).",
+    "history": "SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-82.html"
+  },
+  {
+    "id": "SOR-2000-217-s83",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "83",
+    "marginal_note": "Application",
+    "part": "",
+    "division": "",
+    "heading": "Permit for Transit or Transhipment",
+    "text": "83\n(1) If a targeted substance is to be shipped from a country of export to a foreign country by a route that requires it to be in transit through Canada or to be transhipped in Canada, the exporter in the country of export or their agent or mandatary in Canada must obtain a permit for the transit or transhipment of the targeted substance by submitting to the Minister an application that contains the following information:\n(a) the name, municipal address and telephone number of the exporter in the country of export;\n(b) the name, municipal address and telephone number of the person who will be responsible for the targeted substance while it is in Canada;\n(c) with respect to the targeted substance,\n(i) its specified name and, if applicable, its brand name,\n(ii) if it is a salt, the name of the salt,\n(iii) its quantity, and\n(iv) in the case of a raw material, its purity and its anhydrous content;\n(d) the expected date of transit or transhipment in Canada;\n(e) the name of the customs office where the importation or exportation is anticipated;\n(f) each proposed mode of transportation in Canada; and\n(g) in the case of a transhipment, the municipal address of every place in Canada at which the targeted substance will be stored during the transhipment and the expected duration of the storage at each place.\n(2) [Documents] The application must be accompanied by\n(a) a copy of the export permit issued by the competent authority in the country of export; and\n(b) a copy of the import permit issued by the competent authority in the country of final destination.\n(3) [Signature and attestation] The application must\n(a) be signed and dated by a person who is authorized for that purpose by the exporter, including an agent or mandatary in Canada of that exporter; and\n(b) include an attestation by that person that all of the information submitted in support of the application is correct and complete to the best of their knowledge.\n(4) [Additional information and documents] The applicant must, not later than the date specified in the Minister’s written request to that effect, provide the Minister with any information or document that the Minister determines is necessary to complete the review of the application.",
+    "history": "SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-83.html"
+  },
+  {
+    "id": "SOR-2000-217-s84",
+    "act_code": "SOR-2000-217",
+    "act_short": "Benzodiazepines Regs",
+    "act_name": "Benzodiazepines and Other Targeted Substances Regulations",
+    "section": "84",
+    "marginal_note": "Issuance",
+    "part": "",
+    "division": "",
+    "heading": "Permit for Transit or Transhipment",
+    "text": "84\n(1) Subject to subsection (2), on completion of the review of the application for a permit for transit or transhipment, the Minister must issue to the applicant a permit for transit or transhipment that contains\n(a) the name, municipal address and telephone number of the exporter in the country of export;\n(b) the name, municipal address and telephone number of the person who is responsible for the targeted substance while it is in Canada;\n(c) the specified name of the targeted substance, its quantity, its purity and, if applicable, its strength per unit, the number of units per package and the number of packages;\n(d) the countries of export and final destination and the numbers and expiry dates of the export and import permits issued by the competent authority in each of those countries;\n(e) the expected date of the transit or transhipment in Canada;\n(f) the name of the customs office where the importation or exportation is anticipated;\n(g) each proposed mode of transportation in Canada;\n(h) in the case of a transhipment, the municipal address of every place in Canada at which the targeted substance will be stored during the transhipment and the expected duration of the storage at each place; and\n(i) the dates of issuance and expiry of the permit.\n(2) [Refusal] The Minister must refuse to issue a permit for transit or transhipment if the Minister has reasonable grounds to believe that\n(a) the issuance of the permit\n(i) would contravene an international obligation,\n(ii) would contravene the Act, the regulations or another Act of Parliament or a law of the country of export, of the country of final destination or of a country of transit or transhipment, or\n(iii) would likely create a risk to public health or safety, including the risk of the targeted substance being diverted to an illicit market or use; or\n(b) the import permit issued by the competent authority in the country of final destination has expired or has been suspended or revoked.",
+    "history": "SOR/2019-170, s. 16",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-29",
+    "citation": "Benzodiazepines Regs, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-217/section-84.html"
+  }
+]
\ No newline at end of file
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@@ -0,0 +1,9607 @@
+[
+  {
+    "id": "SOR-2002-227-s1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "1",
+    "marginal_note": "Definitions",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "1\n(1) The definitions in this subsection apply in the Act and in these Regulations.\ncommon-law partner means, in relation to a person, an individual who is cohabiting with the person in a conjugal relationship, having so cohabited for a period of at least one year. (conjoint de fait)\nexcessive demand means\n(a) a demand on health services or social services for which the anticipated costs exceed triple the average Canadian per capita health services and social services costs over a period of five consecutive years following the most recent medical examination required under paragraph 16(2)(b) of the Act; or\n(b) a demand on health services or social services that would add to existing waiting lists and would increase morbidity or the mortality rate in Canada as a result of an inability to provide timely services to Canadian citizens or permanent residents. (fardeau excessif)\nhealth services means any health services – including the provision of devices related to the services, laboratory services and the supply of pharmaceuticals – for which more than half of the funds are contributed by governments, either directly or through publicly funded agencies. (services de santé)\nsocial services means residential or institutional care, including the provision of devices related to the care, that is recommended by a health professional and for which more than half of the funds are contributed by governments, either directly or through publicly funded agencies. (services sociaux)\nstudent[Repealed, SOR/2014-14, s. 1]\nstudies[Repealed, SOR/2014-14, s. 1]\nstudy permit[Repealed, SOR/2014-14, s. 1]\n(2) [Interpretation — common-law partner] For the purposes of the Act and these Regulations, an individual who has been in a conjugal relationship with a person for at least one year but is unable to cohabit with the person, due to persecution or any form of penal control, shall be considered a common-law partner of the person.\n(3) [Definition of family member] For the purposes of the Act, other than section 12 and paragraph 38(2)(d), and for the purposes of these Regulations, other than paragraph 7.1(3)(a) and sections 159.1 and 159.5, family member in respect of a person means\n(a) the spouse or common-law partner of the person;\n(b) a dependent child of the person or of the person’s spouse or common-law partner; and\n(c) a dependent child of a dependent child referred to in paragraph (b).",
+    "history": "SOR/2004-217, s. 1; SOR/2009-163, s. 1(E); SOR/2012-154, s. 1; SOR/2014-14, s. 1; SOR/2014-140, s. 1(F); SOR/2015-77, s. 1; SOR/2022-39, s. 1",
+    "last_amended": "2022-03-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-1.html"
+  },
+  {
+    "id": "SOR-2002-227-s1.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "1.1",
+    "marginal_note": "Definition of agent — section 148 of the Act",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "1.1\n(1) For the purposes of section 148 of the Act, agent includes any person — whether or not an independent contractor — who provides services as a representative of a vehicle owner, operator or charterer.\n(2) [Definition of agent — paragraph 148(1)(d) of the Act] For the purposes of paragraph 148(1)(d) of the Act, agent includes, in addition to a person referred to in subsection (1), a charterer and an owner or operator of a reservation system.",
+    "history": "SOR/2016-37, s. 1",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 1.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-1.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "2",
+    "marginal_note": "Interpretation",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "2 The definitions in this section apply in these Regulations.\nAct means the Immigration and Refugee Protection Act. (Loi)\nadministration fee means a portion of the average cost incurred by Her Majesty in right of Canada in respect of foreign nationals referred to in subsection 279(1), and includes the costs relating to\n(a) examinations;\n(b) detention;\n(c) investigations and admissibility hearings in respect of inadmissible foreign nationals;\n(d) fingerprinting, photographing and the verification of documents with other governments and national or international police agencies;\n(e) translation and interpretation; and\n(f) proceedings before the Immigration Division. (frais administratifs)\nagent[Repealed, SOR/2016-37, s. 2]\nauthorized representative[Repealed, SOR/2011-129, s. 1]\nCanadian citizen means a citizen referred to in subsection 3(1) of the Citizenship Act. (citoyen canadien)\nCanadian Language Benchmarks means, for the English language, the Canadian Language Benchmarks: English as a Second Language for Adults developed by the Centre for Canadian Language Benchmarks, as amended from time to time. (Canadian Language Benchmarks)\ncommercial transporter means a transporter who operates a commercial vehicle. (transporteur commercial)\ncommercial vehicle means a vehicle that is used for commercial purposes. (véhicule commercial)\nconjugal partner means, in relation to a sponsor, a foreign national residing outside Canada who is in a conjugal relationship with the sponsor and has been in that relationship for a period of at least one year. (partenaire conjugal)\nCOVID-19 means coronovirus disease 2019. (COVID-19)\nDepartment means the Department of Citizenship and Immigration. (ministère)\ndependent child, in respect of a parent, means a child who\n(a) has one of the following relationships with the parent, namely,\n(i) is the biological child of the parent, if the child has not been adopted by a person other than the spouse or common-law partner of the parent, or\n(ii) is the adopted child of the parent; and\n(b) is in one of the following situations of dependency, namely,\n(i) is less than 22 years of age and is not a spouse or common-law partner, or\n(ii) is 22 years of age or older and has depended substantially on the financial support of the parent since before attaining the age of 22 years and is unable to be financially self-supporting due to a physical or mental condition. (enfant à charge)\nguardianship[Repealed, SOR/2005-61, s. 1]\nHague Convention on Adoption means the Convention on the Protection of Children and Co-operation in respect of Inter-Country Adoption that was concluded on May 29, 1993 and came into force on May 1, 1995. (Convention sur l’adoption)\nIndian means any person registered as an Indian under the Indian Act. (Indien)\nin-flight security officer means a person who is on board a commercial passenger aircraft and whose duty it is to protect the passengers and the members of the crew as well as the aircraft itself. (agent de sécurité aérien)\nin-transit passenger means a person who arrives by aircraft at a Canadian airport from another country for the sole purpose of reboarding their flight or boarding a connecting flight departing from that airport to a country other than Canada. (passager en transit)\nin-transit preclearance passenger means an in-transit passenger who is subject to a preclearance procedure in accordance with the Preclearance Act, 2016. (passager en transit bénéficiant d’un précontrôle)\nlive-in caregiver[Repealed, SOR/2017-78, s. 1]\nmarriage, in respect of a marriage that took place outside Canada, means a marriage that is valid both under the laws of the jurisdiction where it took place and under Canadian law. (mariage)\nminimum necessary income means the amount identified, in the most recent edition of the publication concerning low income cut-offs that is published annually by Statistics Canada under the Statistics Act, for urban areas of residence of 500,000 persons or more as the minimum amount of before-tax annual income necessary to support a group of persons equal in number to the total number of the following persons:\n(a) a sponsor and their family members,\n(b) the sponsored foreign national, and their family members, whether they are accompanying the foreign national or not, and\n(c) every other person, and their family members,\n(i) in respect of whom the sponsor has given or co-signed an undertaking that is still in effect, and\n(ii) in respect of whom the sponsor’s spouse or common-law partner has given or co-signed an undertaking that is still in effect, if the sponsor’s spouse or common-law partner has co-signed with the sponsor the undertaking in respect of the foreign national referred to in paragraph (b). (revenu vital minimum)\nMinister means the Minister referred to in section 4 of the Act. (ministre)\nNational Occupational Classification means the National Occupational Classification implemented by the Department of Employment and Social Development, as amended from time to time. (Classification nationale des professions)\nNiveaux de compétence linguistique canadiens means, for the French language, the Niveaux de compétence linguistique canadiens : français langue seconde pour adultes developed by the Centre for Canadian Language Benchmarks, as amended from time to time. (Niveaux de compétence linguistique canadiens)\nofficer means a person designated as an officer by the Minister under subsection 6(1) of the Act. (agent)\nport of entry means\n(a) [Repealed, SOR/2020-55, s. 1]\n(b) a place designated by the Minister under section 26 as a port of entry, on the dates and during the hours of operation designated for that place by the Minister. (point d’entrée)\nrelative means a person who is related to another person by blood or adoption. (membre de la parenté)\nsocial assistance means any benefit in the form of money, goods or services provided to or on behalf of a person by a province under a program of social assistance, including a program of social assistance designated by a province to provide for basic requirements including food, shelter, clothing, fuel, utilities, household supplies, personal requirements and health care not provided by public health care, including dental care and eye care. (assistance sociale)\nsterile transit area means an area in an airport where in-transit passengers, in-transit preclearance passengers or goods that are in transit or precontrolled are physically separated from other passengers and goods. (espace de transit isolé)\nstudy permit means a written authorization to engage in academic, professional, vocational or other education or training in Canada that is issued by an officer to a foreign national. (permis d’études)\nTEER Category means a category representing the level of training, formal education and experience required to gain entry into an occupation, and the responsibilities related to the occupation, as set out in the National Occupational Classification. (catégorie FÉER)\ntime of departure means\n(a) in the case of a commercial vehicle that carries persons or goods by air, the time of take-off from the last point of embarkation of persons before the vehicle arrives in Canada; and\n(b) in the case of a commercial vehicle that carries persons or goods by water or land, the time of departure from the last point of embarkation of persons before the vehicle arrives in Canada. (moment du départ)\ntransporter means\n(a) a person who owns, operates, charters or manages a vehicle or fleet of vehicles;\n(b) a person who owns or operates an international tunnel or bridge;\n(c) a designated airport authority as defined in subsection 2(1) of the Airport Transfer (Miscellaneous Matters) Act; or\n(d) an agent for a person or authority referred to in paragraphs (a) to (c). (transporteur)\nvehicle means a means of transportation that may be used for transportation by water, land or air. (véhicule)\nvessel means a vessel within the meaning of section 2 of the Canada Shipping Act. (bâtiment)\nwork means an activity for which wages are paid or commission is earned, or that is in direct competition with the activities of Canadian citizens or permanent residents in the Canadian labour market. (travail)\nwork permit means a written authorization to work in Canada issued by an officer to a foreign national. (permis de travail)",
+    "history": "SOR/2004-59, s. 1; SOR/2004-167, s. 1; SOR/2005-61, s. 1; SOR/2010-172, s. 5; SOR/2010-253, s. 1; SOR/2011-129, s. 1; SOR/2012-274, s. 1; 2013, c. 40, s. 237; SOR/2014-14, s. 2; SOR/2014-133, s. 1; SOR/2014-140, s. 2(F); SOR/2016-37, s. 2; SOR/2016-136, s. 1(E); SOR/2017-60, s. 1; SOR/2017-78, s. 1; SOR/2019-183, s. 11; SOR/2020-55, s. 1; SOR/2020-91, s. 1; SOR/2022-220, s. 1",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-2.html"
+  },
+  {
+    "id": "SOR-2002-227-s3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "3",
+    "marginal_note": "Interpretation — member of a crew",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "3\n(1) For the purposes of these Regulations,\n(a) member of a crew means a person who is employed on a means of transportation to perform duties during a voyage or trip, or while in port, related to the operation of the means of transportation or the provision of services to passengers or to other members of the crew, but does not include\n(i) any person whose fare is waived in exchange for work to be performed during the voyage or trip,\n(ii) any person who performs maintenance or repairs under a service contract with a transporter during the voyage or trip or while the means of transportation is in Canada,\n(iii) any other person who is on board the means of transportation for a purpose other than to perform duties that relate to the operation of the means of transportation or to provide services to passengers or members of the crew, or\n(iv) any in-flight security officer; and\n(b) a person ceases to be a member of a crew if\n(i) they have deserted;\n(ii) an officer believes on reasonable grounds that they have deserted;\n(iii) they have been hospitalized and have failed to return to the means of transportation or leave Canada after leaving the hospital, or\n(iv) they have been discharged or are otherwise unable or unwilling to perform their duties as a member of a crew and failed to leave Canada after the discharge or after they first became unable or unwilling to perform those duties.\n(2) [Interpretation — adoption] For the purposes of these Regulations, adoption, for greater certainty, means an adoption that creates a legal parent-child relationship and severs the pre-existing legal parent-child relationship.",
+    "history": "SOR/2004-167, s. 2; SOR/2010-253, s. 2",
+    "last_amended": "2010-11-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-3.html"
+  },
+  {
+    "id": "SOR-2002-227-s4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "4",
+    "marginal_note": "Bad faith",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 2 - Family Relationships",
+    "heading": "DIVISION 2 - Family Relationships",
+    "text": "4\n(1) For the purposes of these Regulations, a foreign national shall not be considered a spouse, a common-law partner or a conjugal partner of a person if the marriage, common-law partnership or conjugal partnership\n(a) was entered into primarily for the purpose of acquiring any status or privilege under the Act; or\n(b) is not genuine.\n(2) [Adopted children] A foreign national shall not be considered an adopted child of a person if the adoption\n(a) was entered into primarily for the purpose of acquiring any status or privilege under the Act; or\n(b) did not create a genuine parent-child relationship.\n(3) [Sponsorship of adopted children] Subsection (2) does not apply to adoptions referred to in paragraph 117(1)(g) and subsections 117(2) and (4).",
+    "history": "SOR/2004-167, s. 3(E); SOR/2010-208, s. 1; SOR/2018-251, s. 1(F)",
+    "last_amended": "2018-11-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-4.html"
+  },
+  {
+    "id": "SOR-2002-227-s4.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "4.1",
+    "marginal_note": "New relationship",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 2 - Family Relationships",
+    "heading": "DIVISION 2 - Family Relationships",
+    "text": "4.1 For the purposes of these Regulations, a foreign national shall not be considered a spouse, a common-law partner or a conjugal partner of a person if the foreign national has begun a new conjugal relationship with that person after a previous marriage, common-law partnership or conjugal partnership with that person was dissolved primarily so that the foreign national, another foreign national or the sponsor could acquire any status or privilege under the Act.",
+    "history": "SOR/2004-167, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 4.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-4.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "5",
+    "marginal_note": "Excluded relationships",
+    "part": "PART 1 - Interpretation and Application",
+    "division": "DIVISION 2 - Family Relationships",
+    "heading": "DIVISION 2 - Family Relationships",
+    "text": "5 For the purposes of these Regulations, a foreign national shall not be considered\n(a) the spouse or common-law partner of a person if the foreign national is under the age of 18 years;\n(b) the spouse of a person if\n(i) the foreign national or the person was, at the time of their marriage, the spouse of another person, or\n(ii) the person has lived separate and apart from the foreign national for at least one year and is the common-law partner of another person; or\n(c) the spouse of a person if at the time the marriage ceremony was conducted either one or both of the spouses were not physically present unless the person was not physically present at the ceremony as a result of their service as a member of the Canadian Forces and the marriage is valid both under the laws of the jurisdiction where it took place and under Canadian law.",
+    "history": "SOR/2015-139, s. 1",
+    "last_amended": "2015-06-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-5.html"
+  },
+  {
+    "id": "SOR-2002-227-s6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "6",
+    "marginal_note": "Permanent resident",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1 - Documents Required Before Entry",
+    "heading": "DIVISION 1 - Documents Required Before Entry",
+    "text": "6 A foreign national may not enter Canada to remain on a permanent basis without first obtaining a permanent resident visa.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-6.html"
+  },
+  {
+    "id": "SOR-2002-227-s7",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "7",
+    "marginal_note": "Temporary resident",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1 - Documents Required Before Entry",
+    "heading": "DIVISION 1 - Documents Required Before Entry",
+    "text": "7\n(1) A foreign national may not enter Canada to remain on a temporary basis without first obtaining a temporary resident visa.\n(2) [Exception] Subsection (1) does not apply to a foreign national who\n(a) is exempted under Division 5 of Part 9 from the requirement to have a temporary resident visa;\n(b) holds a temporary resident permit issued under subsection 24(1) of the Act;\n(c) is authorized under the Act or these Regulations to re-enter Canada to remain in Canada; or\n(d) [Repealed, SOR/2023-106, s. 1]\n(3) [When certificat d’acceptation du Québec required] In addition to any visa required under this section, a foreign national who is seeking to enter and remain in Canada on a temporary basis to receive medical treatment in the Province of Quebec must hold a certificat d’acceptation du Québec if the laws of that Province require the foreign national to hold that document.",
+    "history": "SOR/2018-109, s. 1; SOR/2023-106, s. 1",
+    "last_amended": "2023-06-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-7.html"
+  },
+  {
+    "id": "SOR-2002-227-s7.01",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "7.01",
+    "marginal_note": "Nationals of certain countries",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1 - Documents Required Before Entry",
+    "heading": "DIVISION 1 - Documents Required Before Entry",
+    "text": "7.01\n(1) Despite subsection 7(1), a foreign national who is a citizen of a country listed in the table to this subsection and who is seeking to enter Canada by air may not enter Canada to remain on a temporary basis without first obtaining a temporary resident visa or an electronic travel authorization.\n(2) [Application for electronic travel authorization — conditions] A foreign national referred to in subsection (1) may only make an application for an electronic travel authorization if they\n(a) have held a temporary resident visa at any time during the 10-year period immediately preceding the day on which they make their application; or\n(b) hold a valid United States nonimmigrant visa on the day on which they make their application.",
+    "history": "SOR/2017-53, s. 1; SOR/2017-246, s. 1; SOR/2023-106, s. 2; SOR/2024-34, s. 1",
+    "last_amended": "2024-02-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 7.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-7.01.html"
+  },
+  {
+    "id": "SOR-2002-227-s7.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "7.1",
+    "marginal_note": "Electronic travel authorization",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1 - Documents Required Before Entry",
+    "heading": "DIVISION 1 - Documents Required Before Entry",
+    "text": "7.1\n(1) A foreign national referred to in paragraph 7(2)(a) who is exempt from the requirement to obtain a temporary resident visa and who is seeking to enter Canada by air to remain on a temporary basis is required to obtain an electronic travel authorization before entering Canada, unless they are exempt from that requirement under subsection (3).\n(2) [Holder of temporary resident visa] Subsection (1) does not apply to a foreign national who holds a temporary resident visa.\n(3) [Exempt persons] The following persons are exempt from the requirement to obtain an electronic travel authorization:\n(a) Her Majesty in right of Canada and any member of the Royal Family;\n(b) a national of the United States or a person who has been lawfully admitted to the United States for permanent residence;\n(c) a foreign national referred to in paragraph 190(2)(a);\n(d) a foreign national seeking to enter and remain in Canada solely\n(i) as a member of a crew of a means of transportation that may be used for transportation by air or to become a member of such a crew, or\n(ii) to transit through Canada after working, or to work, as a member of a crew of a means of transportation that may be used for transportation by air, if they possess a ticket for departure from Canada within 24 hours after their arrival in Canada;\n(e) a citizen of France who is a resident of St. Pierre and Miquelon who seeks to enter Canada directly from St. Pierre and Miquelon; and\n(f) a foreign national referred to in any of paragraphs 190(3)(b), (b.1), (c), (d), (f), (g) or (h).",
+    "history": "SOR/2015-77, s. 2; SOR/2017-53, s. 2; SOR/2018-109, s. 2; SOR/2019-212, s. 10(F); SOR/2022-80, s. 1; SOR/2023-106, s. 3",
+    "last_amended": "2023-06-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 7.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-7.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s8",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "8",
+    "marginal_note": "Work permit",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1 - Documents Required Before Entry",
+    "heading": "DIVISION 1 - Documents Required Before Entry",
+    "text": "8\n(1) A foreign national may not enter Canada to work without first obtaining a work permit.\n(2) [Exception] Subsection (1) does not apply to a foreign national who is authorized under section 186 to work in Canada without a work permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-8.html"
+  },
+  {
+    "id": "SOR-2002-227-s9",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9",
+    "marginal_note": "Study permit",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1 - Documents Required Before Entry",
+    "heading": "DIVISION 1 - Documents Required Before Entry",
+    "text": "9\n(1) A foreign national may not enter Canada to study without first obtaining a study permit.\n(2) [Exception] Subsection (1) does not apply to a foreign national who is authorized under section 188 or 189 to study in Canada without a study permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.html"
+  },
+  {
+    "id": "SOR-2002-227-s9.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9.1",
+    "marginal_note": "Electronic means",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1.1 - Use of Electronic Means",
+    "heading": "DIVISION 1.1 - Use of Electronic Means",
+    "text": "9.1\n(1) Despite section 10, when an application, request or claim is made, a document or information is submitted electronically, or a signature by electronic means is provided, it must be made, submitted or provided using the electronic means that is made available or specified by the Minister for that purpose.\n(2) [Supporting documents for electronic applications] When an application, request or claim is made by electronic means, any required information, documents or evidence of payment required under these Regulations must be submitted by the same means.",
+    "history": "SOR/2019-174, s. 1; SOR/2026-13, s. 1",
+    "last_amended": "2026-01-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s9.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9.2",
+    "marginal_note": "Application by electronic means",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1.1 - Use of Electronic Means",
+    "heading": "DIVISION 1.1 - Use of Electronic Means",
+    "text": "9.2 The following applications must be made by the electronic means made available or specified by the Minister for that purpose:\n(a) an application for an extension of an authorization to remain in Canada as a temporary resident;\n(b) an application that is made in Canada for a work or study permit or for renewal of such a permit;\n(c) an application for the restoration of temporary resident status;\n(d) an application that is made pursuant to a youth mobility arrangement entered into by Canada.",
+    "history": "SOR/2019-174, s. 1",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s9.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9.3",
+    "marginal_note": "Deemed receipt by the Minister",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1.1 - Use of Electronic Means",
+    "heading": "DIVISION 1.1 - Use of Electronic Means",
+    "text": "9.3\n(1) Any application, request, claim, document or information sent by a foreign national, an individual or an entity using electronic means is deemed to have been received by the Minister at the time and on the date indicated by the electronic means that is made available or specified by the Minister for that purpose.\n(2) [Deemed receipt by recipient] Any notice, request, decision, determination, document or information sent by the Minister using electronic means is deemed to have been received by the intended recipient at the time and on the date it was sent by the Minister as indicated by the electronic means that is used or specified by the Minister for that purpose.",
+    "history": "SOR/2019-174, s. 1; SOR/2023-249, s. 1(E); SOR/2026-13, s. 2(F)",
+    "last_amended": "2026-01-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s9.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9.4",
+    "marginal_note": "Exception — use of other means",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1.1 - Use of Electronic Means",
+    "heading": "DIVISION 1.1 - Use of Electronic Means",
+    "text": "9.4 Despite other provisions of these Regulations, the Minister may require a foreign national, an individual or an entity to make an application, request or claim, submit any document or information or provide a signature by any other means made available or specified by the Minister for that purpose if the Minister determines that\n(a) the infrastructure in a country is inadequate or incompatible with the electronic means made available or specified by the Minister for that purpose; or\n(b) a natural disaster, political turmoil or other situation prevents or impedes the use of electronic means or makes using them unreliable.",
+    "history": "SOR/2019-174, s. 1; SOR/2023-249, s. 2(E)",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s9.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9.5",
+    "marginal_note": "Disability",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1.1 - Use of Electronic Means",
+    "heading": "DIVISION 1.1 - Use of Electronic Means",
+    "text": "9.5 A foreign national or an individual who, because of a disability is unable to meet a requirement to make an application, request or claim, submit any document or provide a signature or information using electronic means, may do so by any other means that is made available or specified by the Minister for that purpose.",
+    "history": "SOR/2019-174, s. 1",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s9.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "9.6",
+    "marginal_note": "Payment of fees",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 1.1 - Use of Electronic Means",
+    "heading": "DIVISION 1.1 - Use of Electronic Means",
+    "text": "9.6\n(1) Any fees to be paid or evidence of payment of fees referred to in these Regulations must be paid or provided by the electronic means that is made available or specified by the Minister for that purpose except in the following circumstances:\n(a) if services for the collection of payment are provided by an entity under an agreement or arrangement with Canada for that purpose; or\n(b) if fees may be paid at a port of entry by other means.\n(2) [Payment in exceptional circumstances] Despite subsection (1), the required fees may be paid or evidence of payment provided by any other means that is made available or specified by the Minister for that purpose if the Minister determines that\n(a) the infrastructure in a country is inadequate or incompatible with the electronic means made available or specified by the Minister for that purpose; or\n(b) a natural disaster, political turmoil or other situation prevents or impedes the use of electronic means or makes using them unreliable.\n(3) [Deemed receipt] Any fee paid by electronic means is deemed to be paid on the date and at the time recorded by the electronic means that is made available or specified by the Minister for that purpose.\n(4) [Exception — disability] A foreign national or an individual who, because of a disability is unable to pay the required fees referred to in subsection (1) by electronic means, may do so by other means that is made available or specified by the Minister for that purpose.",
+    "history": "SOR/2019-174, s. 1",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 9.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-9.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s10",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "10",
+    "marginal_note": "Form and content of application",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "10\n(1) Subject to paragraphs 28(b) to (d) and 139(1)(b), an application under these Regulations shall\n(a) be made in writing using the form, if any, provided by the Department or, in the case of an application for a declaration of relief under subsection 42.1(1) of the Act, by the Canada Border Services Agency;\n(b) be signed by the applicant;\n(c) include all information and documents required by these Regulations, as well as any other evidence required by the Act;\n(d) be accompanied by evidence of payment of the applicable fee, if any, set out in these Regulations; and\n(e) if there is an accompanying spouse or common-law partner, identify who is the principal applicant and who is the accompanying spouse or common-law partner.\n(2) [Required information] The application shall, unless otherwise provided by these Regulations,\n(a) contain the name, birth date, address, nationality and immigration status of the applicant and of all family members of the applicant, whether accompanying or not, and a statement whether the applicant or any of the family members is the spouse, common-law partner or conjugal partner of another person;\n(b) indicate whether they are applying for a visa, permit or authorization;\n(c) indicate the class prescribed by these Regulations for which the application is made;\n(c.1) if the applicant is represented in connection with the application, include the name, postal address and telephone number, and fax number and electronic mail address, if any, of any person or entity — or a person acting on its behalf — representing the applicant;\n(c.2) if the applicant is represented, for consideration in connection with the application, by a person referred to in any of paragraphs 91(2)(a) to (c) of the Act, include the name of the body of which the person is a member and their membership identification number;\n(c.3) if the applicant has been advised, for consideration in connection with the application, by a person referred to in any of paragraphs 91(2)(a) to (c) of the Act, include the information referred to in paragraphs (c.1) and (c.2) with respect to that person;\n(c.4) if the applicant has been advised, for consideration in connection with the application, by an entity — or a person acting on its behalf — referred to in subsection 91(4) of the Act, include the information referred to in paragraph (c.1) with respect to that entity or person; and\n(d) include a declaration that the information provided is complete and accurate.\n(2.1) [Exception — adoption] An application to sponsor and the accompanying application for permanent residence for a person described in paragraph 117(1)(b) involving an international adoption or another person referred to in paragraph 117(1)(g) can be submitted without the information referred to in paragraph 10(2)(a) concerning that person but that information must be provided before the application is approved.\n(2.2) [Clarification] For greater certainty, neither the information referred to in subparagraphs 12.3(b)(i) and (ii) nor the fee referred to in section 315.1 form part of the application.\n(3) [Application of family members] The application is considered to be an application made for the principal applicant and their accompanying family members.\n(4) [Application — sponsorship] An application made by a foreign national as a member of the family class must be accompanied by a sponsorship application referred to in paragraph 130(1)(c).\n(5) [Multiple applications] No sponsorship application may be filed by a sponsor in respect of a person if the sponsor has filed another sponsorship application in respect of that same person and a final decision has not been made in respect of that other application.\n(6) [Invalid sponsorship application] A sponsorship application that is not made in accordance with subsection (1) is considered not to be an application filed in the prescribed manner for the purposes of subsection 63(1) of the Act.",
+    "history": "SOR/2004-59, s. 2; SOR/2004-167, s. 5; SOR/2011-129, s. 2; SOR/2012-225, s. 1; SOR/2017-38, s. 1; SOR/2018-128, s. 1; SOR/2019-174, s. 2; SOR/2023-249, s. 3",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-10.html"
+  },
+  {
+    "id": "SOR-2002-227-s11",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "11",
+    "marginal_note": "Application — other means",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "11 If an application is not made by electronic means it must be submitted to the address specified by the Minister, including the address specified on the Department’s website for that purpose.",
+    "history": "SOR/2004-167, s. 6; SOR/2012-154, s. 2; SOR/2012-225, s. 2; SOR/2019-174, s. 3",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-11.html"
+  },
+  {
+    "id": "SOR-2002-227-s12",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12",
+    "marginal_note": "Return of application",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12 Subject to section 140.4, if the requirements of sections 10 and 11 are not met, the application and all documents submitted in support of it, except the information referred to in subparagraphs 12.3(b)(i) and (ii), shall be returned to the applicant.",
+    "history": "SOR/2012-225, s. 3; SOR/2018-128, s. 2",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.001",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.001",
+    "marginal_note": "Request or application at port of entry",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.001 Subject to sections 198 and 214, a person — who under section 10.01 of the Act is required to provide their biometric information — may only make a request for a temporary resident permit under subsection 24(1) of the Act or an application for a work or study permit at a port of entry if that port of entry provides collection services for biometric information.",
+    "history": "SOR/2018-128, s. 2",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.001",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.001.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.01",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.01",
+    "marginal_note": "Invitation — application for permanent residence",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.01 An application for permanent residence that is made in response to an invitation issued by the Minister under Division 0.1 of the Act must be made by the electronic means that is made available or specified by the Minister for that purpose.",
+    "history": "SOR/2014-256, s. 1; SOR/2019-174, s. 4",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.01.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.02",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.02",
+    "marginal_note": "",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.02 [Repealed, SOR/2019-174, s. 4]",
+    "history": "",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.02.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.03",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.03",
+    "marginal_note": "",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.03 [Repealed, SOR/2019-174, s. 4]",
+    "history": "",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.03.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.04",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.04",
+    "marginal_note": "Electronic travel authorization — application by electronic means",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.04\n(1) Despite section 10, an application for a travel authorization under subsection 11(1.01) of the Act must be made by the electronic system that is made available or specified by the Minister for that purpose.\n(2) [Repealed, SOR/2019-174, s. 5]\n(3) [Repealed, SOR/2019-174, s. 5]\n(4) [Required information] The application must contain the following information:\n(a) the applicant’s name;\n(b) the applicant’s date and place of birth;\n(c) the applicant’s gender;\n(d) the applicant’s address;\n(e) the applicant’s nationality;\n(f) the number of the applicant’s passport or other travel document, together with its date of issue and its expiry date and the country or the authority that issued it;\n(g) if the applicant is an applicant referred to in any of paragraphs 10(2)(c.1) to (c.4), the information required under that paragraph;\n(h) if the applicant is making the application by the electronic system referred to in subsection (1), the applicant’s e-mail address;\n(h.1) in the case of a foreign national referred to in paragraph 7.01(2)(b), the valid United States nonimmigrant visa number; and\n(i) a declaration that the information provided in the application is complete and accurate.\n(5) [Combined applications — foreign nationals referred to in subsection 7.01(1)] An application for a renewal of a work permit or study permit that is made by a foreign national referred to in subsection 7.01(1) is considered to constitute an application for an electronic travel authorization.\n(6) [Combined applications — foreign nationals referred to in subsection 7.1(1)] An application for a work permit or study permit or for renewal of a work permit or study permit that is made by a foreign national who is required under subsection 7.1(1) to obtain an electronic travel authorization is considered to constitute an application for an electronic travel authorization.",
+    "history": "SOR/2015-77, s. 3; SOR/2017-53, s. 3; SOR/2019-174, s. 5; SOR/2019-174, s. 6",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.04.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.05",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.05",
+    "marginal_note": "Period of validity",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.05\n(1) An electronic travel authorization is valid for a period of five years from the day on which it is issued to the applicant or until the earliest of the following days, if they occur before the end of that period:\n(a) the day on which the applicant’s passport or other travel document, in respect of which the electronic travel authorization was issued, expires,\n(b) the day on which the electronic travel authorization is cancelled,\n(c) the day on which a new electronic travel authorization, in respect of the same passport or the same travel document, is issued to the applicant,\n(d) the day on which the country or authority referred to in paragraph 190(1)(a) that issued the passport or other travel document in respect of which the electronic travel authorization was issued is no longer referred to in that paragraph, and\n(e) the day on which the country referred to in subsection 7.01(1) that issued the passport or other travel document in respect of which the electronic travel authorization was issued is no longer referred to in that subsection, unless that country is listed in Schedule 1.1.\n(1.1) [United States lawful permanent residents] Any electronic travel authorization that is issued to a citizen of a country other than those listed in Schedule 1.1 on the basis of their lawful admission to the United States for permanent residence ceases to be valid at 08:00:00 Eastern daylight time on April 26, 2022.\n(1.2) [Exception — Mexico] Paragraph (1)(d) does not apply to an electronic travel authorization issued to a foreign national who is a citizen of Mexico if, on the same day referred to in that paragraph, the foreign national holds a work permit or study permit.\n(2) [Exception] Paragraph (1)(d) does not apply to an electronic travel authorization that is issued in respect of a machine-readable passport that contains a contactless integrated circuit chip and that is issued by Romania.",
+    "history": "SOR/2015-77, s. 3; SOR/2017-53, s. 4; SOR/2017-147, s. 1; SOR/2017-246, s. 2(F); SOR/2018-109, s. 3; SOR/2022-80, s. 2; SOR/2023-106, s. 4; SOR/2024-34, s. 2",
+    "last_amended": "2024-02-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.05.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.06",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.06",
+    "marginal_note": "Ineligibility",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.06 A foreign national who holds an electronic travel authorization becomes ineligible to hold such an authorization if, following its issuance,\n(a) they are the subject of a declaration made under subsection 22.1(1) of the Act;\n(b) they were issued a temporary resident permit under subsection 24(1) of the Act;\n(c) they are the subject of a report prepared under subsection 44(1) of the Act;\n(d) they are the subject of a removal order made under subsection 44(2) or paragraph 45(d) of the Act;\n(e) they withdrew their application to enter Canada under subsection 42(1);\n(f) they were refused a temporary resident visa because they did not meet the requirement set out in paragraph 179(b);\n(g) they were refused a work permit because they did not meet the requirement set out in paragraph 200(1)(b);\n(h) they were refused a study permit because they did not meet the requirement set out in paragraph 216(1)(b);\n(i) in the case of a foreign national referred to in subsection 7.01(1), it is established that, on the day on which they made their application for an electronic travel authorization, they did not meet either of the conditions set out in paragraphs 7.01(2)(a) and (b);\n(j) an officer has reasonable grounds to believe that the foreign national will not leave Canada by the end of the period authorized for their stay under Division 2 of Part 9; or\n(k) they were refused a work permit or study permit in the course of an application for or renewal of a work permit or study permit referred to in subsection 12.04(6).",
+    "history": "SOR/2015-77, s. 3; SOR/2017-53, s. 5; SOR/2025-11, s. 1",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.06.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.07",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.07",
+    "marginal_note": "Cancellation",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.07 An officer may cancel an electronic travel authorization that was issued to a foreign national if\n(a) the foreign national is inadmissible;\n(b) the foreign national becomes ineligible to hold such an authorization under section 12.06; or\n(c) the officer is satisfied that the electronic travel authorization was issued based on an administrative error.",
+    "history": "SOR/2017-53, s. 5; SOR/2025-11, s. 2",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.07.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.08",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.08",
+    "marginal_note": "Cancellation",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2 - Applications",
+    "heading": "DIVISION 2 - Applications",
+    "text": "12.08 An electronic travel authorization that was issued to a foreign national is cancelled if\n(a) the foreign national becomes a permanent resident;\n(b) the passport or other travel document in respect of which the electronic travel authorization was issued is lost, stolen or destroyed;\n(c) the passport or other travel document in respect of which the electronic travel authorization was issued is abandoned by the foreign national; or\n(d) the foreign national is deceased.",
+    "history": "SOR/2025-11, s. 2",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.08.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.1",
+    "marginal_note": "Collection — claims, applications, and requests",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.1 Section 10.01 of the Act does not apply to claims, applications and requests under the Act, other than the following:\n(a) an application for a permanent resident visa;\n(b) an application to remain in Canada as a permanent resident;\n(c) an application for permanent resident status made by a person who, when they made their claim for refugee protection outside Canada, was exempted, under section 12.8, from providing their biometric information under section 10.01 of the Act;\n(d) an application for a temporary resident visa;\n(e) an application for an extension of authorization to remain in Canada as a temporary resident;\n(f) a request for a temporary resident permit;\n(g) an application for restoration of temporary resident status;\n(h) an application for a work permit or renewal of a work permit;\n(i) an application for a study permit or renewal of a study permit;\n(j) an application to remain in Canada as a permanent resident, made in Canada by a protected person, within the meaning of subsection 95(2) of the Act;\n(k) a claim for refugee protection, made in Canada;\n(l) a claim for refugee protection, made outside Canada; and\n(m) an application for a new permanent resident card made for the first time by a person, 14 years of age or older, who, when they made an application referred to in any of paragraphs (a) to (c), was exempted under paragraph 12.2(1)(a) from providing their biometric information under section 10.01 of the Act.",
+    "history": "SOR/2013-73, s. 1; SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.2",
+    "marginal_note": "Non-application — persons",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.2\n(1) Section 10.01 of the Act does not apply to\n(a) a person who is under the age of 14;\n(b) a person who is over the age of 79, unless that person makes a claim in Canada for refugee protection;\n(c) a person who makes an application or request referred to in any of paragraphs 12.1(e) to (i) if they are\n(i) Her Majesty in right of Canada and any member of the Royal Family, or\n(ii) a national of the United States;\n(d) a person who makes an application referred to in paragraph 12.1(h) or (i) if they are\n(i) in Canada and have made a claim for refugee protection that has not yet been determined by the Refugee Protection Division,\n(ii) in Canada and have had refugee protection conferred on them, or\n(iii) a member of the Convention refugees abroad class or a member of a humanitarian-protected persons abroad class;\n(e) a person who is a head of state or head of government who makes an application or request referred to in any of paragraphs 12.1(d) to (i);\n(f) a person who seeks to enter Canada in the course of official duties as a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member;\n(g) a person who is a family member of a person referred to in paragraph (f);\n(h) a person who holds a valid United States entry visa, is destined to or returning from that country and seeks to enter Canada for a period of less than 48 hours and who\n(i) is travelling by transporter’s vehicle to a destination other than Canada, or\n(ii) is transiting through or stopping over in Canada for refuelling or for the continuation of their journey in another vehicle of a transporter;\n(i) a foreign national referred to in paragraph 7(2)(a) who makes an application for temporary resident status as a member of the visitor class; or\n(j) a foreign national referred to in subsection 7.01(1) who is the holder of an electronic travel authorization and makes an application for temporary resident status as a member of the visitor class.\n(2) [Determination of age] For the purpose of subsection (1), the age of a person shall be determined as of the date on which the application, claim or request is made.\n(3) [Repealed, SOR/2018-128, s. 3]",
+    "history": "SOR/2018-128, s. 3; SOR/2023-249, s. 10(F)",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.3",
+    "marginal_note": "Procedure for collection of biometric information",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.3 For the purposes of section 10.01 of the Act, the procedure for the collection of biometric information is the following:\n(a) the person who makes a claim, application or request shall present themself at:\n(i) a location where services for the collection of biometric information are provided by an entity under an agreement or arrangement with the Minister for that purpose, or\n(ii) at an immigration office, a port of entry or another location, if authorized or directed by an officer to do so, for\n(A) reasons relating to the national interest,\n(B) reasons relating to operational requirements, or\n(C) any other reason that may be necessary in the circumstances; and\n(b) they shall have their photograph taken — showing the person’s face unobscured by sunglasses or any other object — and fingerprints captured, at any location referred to in subparagraph (a)(i) or (ii), for the collection of the following information:\n(i) photograph, and\n(ii) fingerprints.",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.4",
+    "marginal_note": "Processing of biometric information",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.4 For the purposes of section 10.01 of the Act, a biometric template may be created, and the information collected under paragraph 12.3(b) may be converted into a digital biometric format by using the template.",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.5",
+    "marginal_note": "Verification of biometric information — procedure",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.5 For the purposes of section 10.01 of the Act, the procedure for the verification of biometric information to be followed by a person who has made a claim, application or request referred to in any of paragraphs 12.1(a) to (m) is that, on seeking to enter Canada and when directed by an officer or by alternative means of examination referred to in paragraph 38(b), the person shall provide the information listed in subparagraphs 12.3(b)(i) and (ii) by means of an electronic device made available for that purpose, in order to verify the biometric information that they provided under paragraph 12.3(b).",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.6",
+    "marginal_note": "Exemption — multiple applications or requests",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.6 A person who makes more than one application or request before providing their biometric information referred to in any of paragraphs 12.1(d) to (i) is not required to provide their biometric information more than once with respect to those applications or requests.",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.7",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.7",
+    "marginal_note": "Exemption — biometric information previously provided",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.7\n(1) Subject to section 12.9, a person who makes an application or request referred to in any of paragraphs 12.1(d) to (i) is not required to provide their biometric information under section 10.01 of the Act if\n(a) they had already provided it — under subsection 12.1(1) of the Immigration and Refugee Protection Regulations as they read immediately before the coming into force of this paragraph — in support of an application referred to in that subsection, within the 10-year period before the day on which they make the current application;\n(b) they had already provided it — under section 10.01 of the Act — in support of an application or request referred to in any of paragraphs 12.1(d) to (i), within the 10-year period before the day on which they make the current application or request; or\n(c) subject to subsection (2), they had already provided it under section 10.01 of the Act when they made a claim or application referred to in any of paragraphs 12.1(a) to (c) or (j) to (l) and that claim or application is still pending on the day on which they make an application or request referred to in any of paragraphs 12.1(d) to (i).\n(2) [Limitation] Paragraph (1)(c) ceases to apply on the latest of the expiry dates of any work permit or study permit — including any renewal of them — any temporary resident visa or any temporary resident permit having an expiry date that was issued to the person if that person made the application for the permit or visa during the processing of their claim or application, referred to in any of paragraphs 12.1(a) to (c) or (j) to (l), and the claim or application referred to in any of paragraphs 12.1(a) to (c) or (j) to (l) is refused.",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.7.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.8",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.8",
+    "marginal_note": "Exemption — collection of biometric information impossible or not feasible",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.8 A person who makes a claim, application or request referred to in any of paragraphs 12.1(a) to (m) is not required to provide, with respect to the claim, application or request in question, the information referred to in subparagraph 12.3(b)(i) or (ii), as the case may be, if the collection is impossible or not feasible.",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.8.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.9",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.9",
+    "marginal_note": "Exception",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.9 Paragraph 12.7(1)(b) does not apply to\n(a) a person referred to in paragraph 12.7(1)(b) who was exempted under section 12.8 from providing certain biometric information for a reason relating to a temporary situation if the situation no longer exists; and\n(b) a person referred to in paragraph 12.7(1)(c).",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.9.html"
+  },
+  {
+    "id": "SOR-2002-227-s12.91",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "12.91",
+    "marginal_note": "Clarification",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "heading": "DIVISION 2.1 - Collection and Verification of Biometric Information",
+    "text": "12.91 For greater certainty, despite sections 12.7 to 12.9, a person may choose to provide their biometric information under section 10.01 of the Act in support of their claim, application or request.",
+    "history": "SOR/2018-128, s. 3",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 12.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-12.91.html"
+  },
+  {
+    "id": "SOR-2002-227-s13",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "13",
+    "marginal_note": "Production of documents",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 3 - Documents and Certified Copies",
+    "heading": "DIVISION 3 - Documents and Certified Copies",
+    "text": "13\n(1) Subject to subsection (2), a requirement of the Act or these Regulations to produce a document is met\n(a) by producing the original document;\n(b) by producing a certified copy of the original document; or\n(c) in the case of an application, if there is an application form on the Department’s website, by completing and producing the form printed from the website or by completing and submitting the form on-line, if the website indicates that the form can be submitted on-line.\n(2) [Exception] Unless these Regulations provide otherwise, a passport, a permanent resident visa, a permanent resident card, a temporary resident visa, a temporary resident permit, a work permit or a study permit may be produced only by producing the original document.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-13.html"
+  },
+  {
+    "id": "SOR-2002-227-s13.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "13.1",
+    "marginal_note": "Authorized disclosure",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 4 - Disclosure of Information",
+    "heading": "DIVISION 4 - Disclosure of Information",
+    "text": "13.1 If a member of the Board or an officer determines that the conduct of a person referred to in any of paragraphs 91(2)(a) to (c) of the Act in connection with a proceeding — other than a proceeding before a superior court — or application under the Act is likely to constitute a breach of the person’s professional or ethical obligations, the Department, the Canada Border Services Agency or the Board, as the case may be, may disclose the following information to a body that is responsible for governing or investigating that conduct or to a person who is responsible for investigating that conduct:\n(a) any information referred to in paragraphs 10(2)(c.1) to (c.3); and\n(b) any information relating to that conduct, but — in the case of any information that could identify any other person — only to the extent necessary for the complete disclosure of that conduct.",
+    "history": "SOR/2012-77, s. 1",
+    "last_amended": "2012-04-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 13.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-13.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s13.11",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "13.11",
+    "marginal_note": "Disclosure of information",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 4.1 - Use and Disclosure of Biometric Information and Related Personal Information",
+    "heading": "DIVISION 4.1 - Use and Disclosure of Biometric Information and Related Personal Information",
+    "text": "13.11\n(1) Any biometric information and related personal information set out in subsection (2) that is collected under the Act and provided to the Royal Canadian Mounted Police may be used or disclosed by it to a law enforcement agency in Canada for the following purposes, if there is a potential match between fingerprints collected under the Act and fingerprints collected by it or submitted to it by a law enforcement agency in Canada:\n(a) to establish or verify the identity of a person in order to prevent, investigate or prosecute an offence under any law of Canada or a province; and\n(b) to establish or verify the identity of a person whose identity cannot reasonably be otherwise established or verified because of a physical or mental condition or because of their death.\n(2) [Information that may be used or disclosed] The following information in respect of a foreign national or a permanent resident may be used or disclosed by the Royal Canadian Mounted Police under subsection (1):\n(a) their fingerprints and the date on which they were taken;\n(b) their surname and first name;\n(c) their other names and aliases, if any;\n(d) their date of birth;\n(e) their gender; and\n(f) any file number associated with the biometric information or related personal information.",
+    "history": "SOR/2013-73, s. 2; SOR/2014-83, s. 1; SOR/2019-212, s. 1",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 13.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-13.11.html"
+  },
+  {
+    "id": "SOR-2002-227-s13.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "13.2",
+    "marginal_note": "General requirement",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 5 - Designated Body — Information Requirements",
+    "heading": "DIVISION 5 - Designated Body — Information Requirements",
+    "text": "13.2\n(1) A body that is designated under subsection 91(5) of the Act must provide to the Minister, within 90 days after the end of each of its fiscal years, the following information and documents:\n(a) its most recent annual report;\n(b) its most recent financial statement and the auditor’s report on that financial statement;\n(c) its instrument of incorporation, with an indication of any changes that have been made to that document since the last time it provided that document to the Minister in accordance with this section;\n(d) its by-laws, with an indication of any changes that have been made to those by-laws since the last time it provided them to the Minister in accordance with this section;\n(e) the minutes of each of the general meetings of its members that has been held during its last completed fiscal year;\n(f) the terms of reference of its board of directors, if any, with an indication of any changes that have been made to those terms of reference since the last time it provided them to the Minister in accordance with this section;\n(g) the conflict of interest code for its directors, if any, with an indication of any changes that have been made to that code since the last time it provided the code to the Minister in accordance with this section;\n(h) the name, professional qualifications and term of office of each of its directors, with any change in the board of director’s composition that has occurred since the last time it provided the names of its directors to the Minister in accordance with this section;\n(i) the minutes of each meeting of its board of directors that has been held during its last completed fiscal year;\n(j) the name, terms of reference and composition of each of its executive committees, if any, as well as the name and professional qualifications of each of their members;\n(k) the minutes of each meeting of its executive committees, if any, that has been held during its last completed fiscal year;\n(l) any sums disbursed to its directors and officers as remuneration and any cash benefits or financial advantages granted to them, during its last completed fiscal year;\n(m) the name and membership number of each of its members;\n(n) the rules that govern the conduct of its members, with an indication of any changes that have been made to those rules since the last time it provided them to the Minister in accordance with this section;\n(o) information, made anonymous, concerning the number and type of any complaints that it received during its last completed fiscal year in relation to the conduct of any of its members, including the distribution of those complaints by type, country of origin and, in the case of Canada, province of origin, the measures that it took to deal with those complaints and any decision that it rendered and sanction that it imposed as a consequence of those complaints;\n(p) information in aggregate form, made anonymous, concerning any investigation by it, during its last completed fiscal year, into the conduct of any of its members if that conduct likely constitutes a breach of their professional or ethical obligations;\n(q) the amount of any fees charged by it to its members, including its membership fees, with any change in those fees that has occurred since the last time it provided that information to the Minister in accordance with this section;\n(r) the nature and amount of its entertainment, hospitality, meal, transport, accommodation, training and incidental expenses, if any, that were incurred by any person during its last completed fiscal year, as well as the name of the person;\n(s) any training requirements that it imposes on its members; and\n(t) information concerning any training made available by it to its members during its last completed fiscal year, including\n(i) the professional qualifications required of trainers,\n(ii) the identification of the mandatory courses from among those on offer,\n(iii) any evaluation methods and applicable completion standards, and\n(iv) the name and professional qualifications of each trainer.\n(2) [Special requirement] If the ability of the designated body to govern its members in a manner that is in the public interest so that they provide professional and ethical representation and advice appears to be compromised, the body must provide to the Minister — within 10 business days after the day on which the body receives from the Minister a notice indicating the existence of such a situation and setting out any information or documents from among those referred to in paragraphs (1)(c) to (t) that are necessary to assist the Minister to evaluate whether the body governs its members in a manner that is in the public interest so that they provide professional and ethical representation and advice — the documents or information set out in the notice.\n(3) [Redacted information] The information and documents set out in subsections (1) and (2) may be provided in redacted form to exclude from them information that is subject to litigation privilege or solicitor-client privilege or, in civil law, to immunity from disclosure or professional secrecy of advocates and notaries.\n(4) [Electronic means] Despite subsection 13(1), any information or document set out in subsection (1) or (2) may be provided to the Minister by electronic means.",
+    "history": "SOR/2012-77, s. 1",
+    "last_amended": "2012-04-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 13.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-13.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s13.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "13.3",
+    "marginal_note": "Clarification",
+    "part": "PART 2 - General Requirements",
+    "division": "DIVISION 6 - Cancellation of Visas or Other Documents",
+    "heading": "DIVISION 6 - Cancellation of Visas or Other Documents",
+    "text": "13.3 For greater certainty, nothing in these Regulations affects any other lawful authority to cancel a visa or any other document, including an electronic travel authorization, temporary resident visa, work permit and study permit.",
+    "history": "SOR/2025-11, s. 3",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 13.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-13.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s14",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "14",
+    "marginal_note": "Application of par. 34(1)(c) of the Act",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "14 For the purpose of determining whether a foreign national or permanent resident is inadmissible under paragraph 34(1)(c) of the Act, if either the following determination or decision has been rendered, the findings of fact set out in that determination or decision shall be considered as conclusive findings of fact:\n(a) a determination by the Board, based on findings that the foreign national or permanent resident has engaged in terrorism, that the foreign national or permanent resident is a person referred to in section F of Article 1 of the Refugee Convention; or\n(b) a decision by a Canadian court under the Criminal Code concerning the foreign national or permanent resident and the commission of a terrorism offence.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-14.html"
+  },
+  {
+    "id": "SOR-2002-227-s15",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "15",
+    "marginal_note": "Application of par. 35(1)(a) of the Act",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "15 For the purpose of determining whether a foreign national or permanent resident is inadmissible under paragraph 35(1)(a) of the Act, if any of the following decisions or the following determination has been rendered, the findings of fact set out in that decision or determination shall be considered as conclusive findings of fact:\n(a) a decision concerning the foreign national or permanent resident that is made by any international criminal tribunal that is established by resolution of the Security Council of the United Nations, or the International Criminal Court as defined in the Crimes Against Humanity and War Crimes Act;\n(b) a determination by the Board, based on findings that the foreign national or permanent resident has committed a war crime or a crime against humanity, that the foreign national or permanent resident is a person referred to in section F of Article 1 of the Refugee Convention; or\n(c) a decision by a Canadian court under the Criminal Code or the Crimes Against Humanity and War Crimes Act concerning the foreign national or permanent resident and a war crime or crime against humanity committed outside Canada.",
+    "history": "SOR/2018-251, s. 2(F)",
+    "last_amended": "2018-11-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-15.html"
+  },
+  {
+    "id": "SOR-2002-227-s16",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "16",
+    "marginal_note": "Application of paragraph 35(1)(b) of the Act",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "16 For the purposes of paragraph 35(1)(b) of the Act, a prescribed senior official is a person who, by virtue of the position they hold or held, is or was able to exert significant influence on the exercise of government power or is or was able to benefit from their position, and includes\n(a) heads of state or government;\n(b) members of the cabinet or governing council;\n(c) senior advisors to persons described in paragraph (a) or (b);\n(d) senior members of the public service;\n(e) senior members of the military and of the intelligence and internal security services;\n(f) ambassadors and senior diplomatic officials; and\n(g) members of the judiciary.",
+    "history": "SOR/2016-136, s. 2",
+    "last_amended": "2016-06-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-16.html"
+  },
+  {
+    "id": "SOR-2002-227-s16.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "16.1",
+    "marginal_note": "Application of paragraphs 37(1)(a) and (b) of the Act",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "16.1 For the purpose of determining whether a foreign national or permanent resident is inadmissible under paragraph 37(1)(a) or (b) of the Act, if either of the following decisions has been rendered, the findings of fact set out in that decision shall be considered as conclusive findings of fact:\n(a) a decision by a Canadian court under section 467.11, 467.111, 467.12 or 467.13 of the Criminal Code concerning the foreign national or permanent resident; or\n(b) a sentencing decision by a Canadian court concerning the foreign national or permanent resident, made in accordance with the principle set out under subparagraph 718.2(a)(iv) of the Criminal Code.",
+    "history": "SOR/2022-198, s. 1",
+    "last_amended": "2022-09-27",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 16.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-16.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s17",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "17",
+    "marginal_note": "Prescribed period",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "17 For the purposes of paragraph 36(3)(c) of the Act, the prescribed period is five years\n(a) after the completion of an imposed sentence, in the case of matters referred to in paragraphs 36(1)(b) and (2)(b) of the Act, if the person has not been convicted of a subsequent offence other than an offence designated as a contravention under the Contraventions Act or an offence under the Young Offenders Act; and\n(b) after committing an offence, in the case of matters referred to in paragraphs 36(1)(c) and (2)(c) of the Act, if the person has not been convicted of a subsequent offence other than an offence designated as a contravention under the Contraventions Act or an offence under the Young Offenders Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-17.html"
+  },
+  {
+    "id": "SOR-2002-227-s18",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "18",
+    "marginal_note": "Rehabilitation",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "18\n(1) For the purposes of paragraph 36(3)(c) of the Act, the class of persons deemed to have been rehabilitated is a prescribed class.\n(2) [Members of the class] The following persons are members of the class of persons deemed to have been rehabilitated:\n(a) persons who have been convicted outside Canada of no more than one offence that, if committed in Canada, would constitute an indictable offence under an Act of Parliament, if all of the following conditions apply, namely,\n(i) the offence is punishable in Canada by a maximum term of imprisonment of less than 10 years,\n(ii) at least 10 years have elapsed since the day after the completion of the imposed sentence,\n(iii) the person has not been convicted in Canada of an indictable offence under an Act of Parliament,\n(iv) the person has not been convicted in Canada of any summary conviction offence within the last 10 years under an Act of Parliament or of more than one summary conviction offence before the last 10 years, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(v) the person has not within the last 10 years been convicted outside Canada of an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(vi) the person has not before the last 10 years been convicted outside Canada of more than one offence that, if committed in Canada, would constitute a summary conviction offence under an Act of Parliament, and\n(vii) the person has not committed an act described in paragraph 36(2)(c) of the Act, other than the one for which they have been convicted;\n(b) persons convicted outside Canada of two or more offences that, if committed in Canada, would constitute summary conviction offences under any Act of Parliament, if all of the following conditions apply, namely,\n(i) at least five years have elapsed since the day after the completion of the imposed sentences,\n(ii) the person has not been convicted in Canada of an indictable offence under an Act of Parliament,\n(iii) the person has not within the last five years been convicted in Canada of an offence under an Act of Parliament, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(iv) the person has not within the last five years been convicted outside Canada of an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(v) the person has not before the last five years been convicted in Canada of more than one summary conviction offence under an Act of Parliament, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(vi) the person has not been convicted of an offence referred to in paragraph 36(2)(b) of the Act that, if committed in Canada, would constitute an indictable offence, and\n(vii) the person has not committed an act described in paragraph 36(2)(c) of the Act; and\n(c) persons who have committed no more than one act outside Canada that is an offence in the place where it was committed and that, if committed in Canada, would constitute an indictable offence under an Act of Parliament, if all of the following conditions apply, namely,\n(i) the offence is punishable in Canada by a maximum term of imprisonment of less than 10 years,\n(ii) at least 10 years have elapsed since the day after the commission of the offence,\n(iii) the person has not been convicted in Canada of an indictable offence under an Act of Parliament,\n(iv) the person has not been convicted in Canada of any summary conviction offence within the last 10 years under an Act of Parliament or of more than one summary conviction offence before the last 10 years, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(v) the person has not within the last 10 years been convicted outside of Canada of an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, other than an offence designated as a contravention under the Contraventions Act or an offence under the Youth Criminal Justice Act,\n(vi) the person has not before the last 10 years been convicted outside Canada of more than one offence that, if committed in Canada, would constitute a summary conviction offence under an Act of Parliament, and\n(vii) the person has not been convicted outside of Canada of an offence that, if committed in Canada, would constitute an indictable offence under an Act of Parliament.",
+    "history": "SOR/2004-167, s. 7; SOR/2019-212, s. 2",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-18.html"
+  },
+  {
+    "id": "SOR-2002-227-s18.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "18.1",
+    "marginal_note": "Prescribed class",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "18.1\n(1) The class of foreign nationals who are inadmissible solely on the basis of having been convicted in Canada of two or more offences that may only be prosecuted summarily, under any Act of Parliament, is a prescribed class for the application of paragraph 36(2)(a) of the Act.\n(2) [Exemption] A member of the class prescribed in subsection (1) is exempt from the application of paragraph 36(2)(a) of the Act if it has been at least five years since the day after the completion of the imposed sentences.",
+    "history": "SOR/2004-167, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 18.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-18.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s19",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "19",
+    "marginal_note": "Transborder criminality",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "19\n(1) For the purposes of subsection 36(2.1) of the Act, the prescribed offences are\n(a) any indictable offence under the Criminal Code;\n(b) any indictable offence under the Immigration and Refugee Protection Act;\n(c) any offence under section 106, 107 or 110 of the Firearms Act;\n(d) any offence under subsection 159(1) of the Customs Act with respect to the following goods:\n(i) child pornography, as defined in subsection 163.1(1) of the Criminal Code,\n(ii) an automatic firearm, imitation firearm, non-restricted firearm, prohibited ammunition, prohibited device, prohibited firearm, prohibited weapon, replica firearm, restricted firearm or restricted weapon, as those terms are defined in subsection 84(1) of the Criminal Code,\n(iii) a substance listed in any of Schedules I to VI of the Controlled Drugs and Substances Act or a device listed in Schedule IX of that Act, or\n(iv) cannabis, as defined in subsection 2(1) of the Cannabis Act;\n(e) any offence under subsection 160(1) of the Customs Act that is\n(i) a contravention of section 12 of that Act with respect to the following goods:\n(A) child pornography, as defined in subsection 163.1(1) of the Criminal Code,\n(B) an automatic firearm, imitation firearm, non-restricted firearm, prohibited ammunition, prohibited device, prohibited firearm, prohibited weapon, replica firearm, restricted firearm or restricted weapon, as those terms are defined in subsection 84(1) of the Criminal Code, or\n(C) a substance listed in any of Schedules I to VI of the Controlled Drugs and Substances Act, or\n(ii) a contravention of section 156 of the Customs Act;\n(f) any offence under section 4, 5, 6 or 7.1 of the Controlled Drugs and Substances Act or any offence under section 46 of that Act that is a contravention of subsection 46.3(1) of that Act; and\n(g) any offence under Division 1 of Part 1 of the Cannabis Act, except an offence under section 12 of that Act.\n(2) [Punishable by way of indictment] For the purposes of paragraphs (1)(a) and (b), an offence that may be prosecuted either summarily or by way of indictment is deemed to be an offence punishable by way of indictment, even if it has been prosecuted summarily.",
+    "history": "SOR/2018-170, s. 1; 2023, c. 32, s. 67; SOR/2024-128, s. 1",
+    "last_amended": "2024-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-19.html"
+  },
+  {
+    "id": "SOR-2002-227-s20",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "20",
+    "marginal_note": "Inadmissibility on health grounds",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "20\n(1) An officer shall determine that a foreign national is inadmissible on health grounds if the officer determines that the foreign national’s health condition is likely to be a danger to public health or public safety or, except for a foreign national referred to in subsection 38(2) of the Act, might reasonably be expected to cause excessive demand.\n(2) [Danger to public health or public safety] Before determining that the foreign national’s health condition is likely to be a danger to public health or public safety, the officer shall consider any opinions of an officer who is assessing the foreign national’s health condition.\n(3) [Excessive demand] Before determining that the foreign national’s health condition might reasonably be expected to cause excessive demand, the officer shall consider\n(a) any opinions of an officer who is assessing the foreign national’s health condition; and\n(b) any relevant non-medical factors, including\n(i) the foreign national’s intent and financial ability to mitigate any excessive demand, and\n(ii) the feasibility of a mitigation plan, if any, submitted by the foreign national.",
+    "history": "SOR/2022-39, s. 2",
+    "last_amended": "2022-03-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-20.html"
+  },
+  {
+    "id": "SOR-2002-227-s21",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "21",
+    "marginal_note": "Financial reasons",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "21 Protected persons within the meaning of subsection 95(2) of the Act are exempted from the application of section 39 of the Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-21.html"
+  },
+  {
+    "id": "SOR-2002-227-s22",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "22",
+    "marginal_note": "Misrepresentation",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "22 Persons who have claimed refugee protection, if disposition of the claim is pending, and protected persons within the meaning of subsection 95(2) of the Act are exempted from the application of paragraph 40(1)(a) of the Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-22.html"
+  },
+  {
+    "id": "SOR-2002-227-s22.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "22.1",
+    "marginal_note": "Application of paragraph 41(a) of the Act",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "22.1 For the purpose of determining whether a foreign national is inadmissible under paragraph 41(a) of the Act for having failed to comply with the condition set out in paragraph 43(1)(e) or 183(1)(d) of these Regulations, if the foreign national has been convicted for having contravened an order or regulation made under the Emergencies Act or the Quarantine Act, the facts on which the conviction is based shall be considered to be conclusively established.",
+    "history": "SOR/2020-91, s. 2",
+    "last_amended": "2020-04-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 22.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-22.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s23",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "23",
+    "marginal_note": "Prescribed circumstances — family members",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "23 For the purposes of paragraph 42(1)(a) of the Act, the prescribed circumstances in which the foreign national is inadmissible on grounds of an inadmissible non-accompanying family member are that\n(a) the foreign national is a temporary resident or has made an application for temporary resident status, an application for a permanent resident visa or an application to remain in Canada as a temporary or permanent resident; and\n(b) the non-accompanying family member is\n(i) the spouse of the foreign national, except where the relationship between the spouse and foreign national has broken down in law or in fact,\n(ii) the common-law partner of the foreign national,\n(iii) a dependent child of the foreign national and either the foreign national or an accompanying family member of the foreign national has custody of that child or is empowered to act on behalf of that child by virtue of a court order or written agreement or by operation of law, or\n(iv) a dependent child of a dependent child of the foreign national and the foreign national, a dependent child of the foreign national or any other accompanying family member of the foreign national has custody of that child or is empowered to act on behalf of that child by virtue of a court order or written agreement or by operation of law.",
+    "history": "SOR/2014-269, ss. 1, 6",
+    "last_amended": "2014-11-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-23.html"
+  },
+  {
+    "id": "SOR-2002-227-s24",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24",
+    "marginal_note": "Exception",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 1 - Determination of Inadmissibility",
+    "heading": "DIVISION 1 - Determination of Inadmissibility",
+    "text": "24\n(1) The exception set out in paragraph 38(2)(a) of the Act does not apply to a child who is not a dependent child of the sponsor.\n(2) [Prescribed family members] The following family members of a foreign national referred to in paragraph 38(2)(a) of the Act are prescribed for the purpose of paragraph 38(2)(d) of the Act:\n(a) the dependent child of the sponsor’s spouse or common-law partner;\n(b) the dependent child of the dependent child referred to in paragraph (a); and\n(c) the dependent child of the sponsor’s dependent child.\n(3) [Exception] Paragraph 38(1)(c) of the Act does not apply to a foreign national who has been determined to be a member of the family class and is\n(a) the conjugal partner of a sponsor;\n(b) the dependent child of the conjugal partner referred to in paragraph (a);\n(c) the dependent child of the dependent child referred to in paragraph (b); or\n(d) a person referred to in paragraph 117(1)(g).",
+    "history": "SOR/2005-61, s. 2; SOR/2019-212, s. 3; SOR/2023-249, s. 4(E)",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.html"
+  },
+  {
+    "id": "SOR-2002-227-s24.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24.1",
+    "marginal_note": "Application",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "heading": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "text": "24.1\n(1) A foreign national may apply for a declaration of relief under subsection 42.1(1) of the Act if a decision has been made to refuse their application for permanent or temporary resident status, or a removal order has been issued against them, on the basis of a determination of inadmissibility under section 34, paragraph 35(1)(b) or subsection 37(1) of the Act.\n(2) [Judicial review] However, if the foreign national has filed an application for leave to commence an application for judicial review under subsection 72(1) of the Act with respect to a decision or removal order referred to in subsection (1), the foreign national may only make an application under subsection (1) after the earliest of the following:\n(a) the Federal Court refuses the application for leave,\n(b) if the application for leave is granted, the Federal Court refuses the application for judicial review and no question is certified for the Federal Court of Appeal,\n(c) if a question is certified for the Federal Court of Appeal,\n(i) an appeal to the Federal Court of Appeal is not filed within the time limit, or\n(ii) the Federal Court of Appeal dismisses the appeal and an application to the Supreme Court of Canada for leave to appeal from that decision is not filed within the time limit,\n(d) if an application is filed with the Supreme Court of Canada for leave to appeal,\n(i) the application is refused,\n(ii) the application is granted and an appeal is not filed within the time limit, or\n(iii) the Supreme Court of Canada dismisses the appeal, and\n(e) the foreign national discontinues their application for leave to commence an application for judicial review, application for judicial review, appeal to the Federal Court of Appeal, application to the Supreme Court of Canada for leave to appeal or appeal to the Supreme Court of Canada, as the case may be.",
+    "history": "SOR/2017-38, s. 3; 2023, c. 19, s. 16",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s24.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24.2",
+    "marginal_note": "Required information",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "heading": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "text": "24.2\n(1) An application under subsection 42.1(1) of the Act must include the following information in respect of the applicant:\n(a) their place of birth, gender and marital status and the names of any former spouses or common-law partners;\n(b) their telephone number and email address, if any;\n(c) their former countries of citizenship or former countries of nationality;\n(d) their education, including the name and address of all elementary and secondary schools and post-secondary, technical and vocational institutions attended and the start and end dates for the periods during which they attended each school or institution;\n(e) their work history, including volunteer work, from the age of 16 years, including start and end dates for each period of work, their job title and job description and the employer’s name and address;\n(f) their international travel history from the age of 16 years, including a list of the countries visited, the purpose of the visits, the dates and duration of the visits and any immigration status sought from or granted by any country visited; and\n(g) the provision of the Act under which they were determined to be inadmissible — section 34, paragraph 35(1)(b) or subsection 37(1) — as well as the date on which and the city and country in which the determination was made and whether the determination resulted in a decision or removal order referred to in subsection 24.1(1).\n(2) [Non-application of paragraphs 10(2)(b) and (c)] Paragraphs 10(2)(b) and (c) do not apply to an application under subsection 42.1(1) of the Act.",
+    "history": "SOR/2017-38, s. 3; 2023, c. 19, s. 17",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s24.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24.3",
+    "marginal_note": "Return of application",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "heading": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "text": "24.3 If the requirements of sections 24.1 and 24.2 are not met, the application is not accepted for processing and the application and all documents submitted in support of it are returned to the applicant.",
+    "history": "SOR/2017-38, s. 3; SOR/2018-251, s. 3(F)",
+    "last_amended": "2018-11-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s24.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24.4",
+    "marginal_note": "Closing of file",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "heading": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "text": "24.4 The processing of the application is discontinued and the applicant’s file is closed if\n(a) a notice has been sent to the applicant requiring that they confirm their intention to proceed with their application and the applicant fails to respond to the notice within 60 calendar days after the day on which it was sent;\n(b) the applicant has acquired permanent resident status;\n(c) the applicant withdraws their application in writing; or\n(d) the applicant has, since making their application, filed an application for leave to commence an application for judicial review under subsection 72(1) of the Act with respect to a decision or removal order referred to in subsection 24.1(1).",
+    "history": "SOR/2017-38, s. 3",
+    "last_amended": "2017-03-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s24.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24.5",
+    "marginal_note": "Change in information",
+    "part": "PART 3 - Inadmissibility",
+    "division": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "heading": "DIVISION 2 - Application for Declaration of Relief Under Subsection 42.1(1) of the Act",
+    "text": "24.5 The applicant must notify the Minister without delay of any change in their address, telephone number or email address and, if the applicant is represented, the address, telephone number, fax number or email address of their representative.",
+    "history": "SOR/2017-38, s. 3",
+    "last_amended": "2017-03-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s24.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "24.6",
+    "marginal_note": "Limitation",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 0.1 - Expiry Date",
+    "heading": "DIVISION 0.1 - Expiry Date",
+    "text": "24.6\n(1) The expiry date of any work permit, study permit — including any renewal of them — temporary resident permit having an expiry date, temporary resident visa, or document that indicates the temporary resident status of a person who is a member of the visitor class, issued to a person who is required to provide their biometric information under section 10.01 of the Act, must not be later than 10 years after the latest day on which the person provided their biometric information under section 10.01 of the Act.\n(2) [Determination of latest day] The latest day on which the person provided their biometric information is determined at the time of the issuance of the permit, visa or other document.",
+    "history": "SOR/2018-128, s. 4",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 24.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-24.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s25",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "25",
+    "marginal_note": "When unenforced removal order",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 1 - Visa Issuance",
+    "heading": "DIVISION 1 - Visa Issuance",
+    "text": "25 A visa shall not be issued to a foreign national who is subject to an unenforced removal order.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-25.html"
+  },
+  {
+    "id": "SOR-2002-227-s25.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "25.1",
+    "marginal_note": "General rule — one-step process",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 1 - Visa Issuance",
+    "heading": "DIVISION 1 - Visa Issuance",
+    "text": "25.1\n(1) For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who is a member of any of the classes set out in these Regulations, other than in those cases referred to in subsections (2) to (9), and who makes an application under Division 5, 6 or 7 of Part 5 is the date on which the application is made.\n(2) [Certificat de sélection — distressful situation] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who is referred to in section 71, to whom a Certificat de sélection du Québec has been issued declaring that that person is in a particularly distressful situation and who makes an application under Division 6 of Part 5 is the date on which the application for selection was made to Quebec.\n(3) [Quebec economic candidate] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who is referred to in section 86, 90, 97 or 101, to whom a Certificat de sélection du Québec has been issued and who makes an application under Division 6 of Part 5 is the date on which the application for selection was made to Quebec.\n(4) [Provincial nominee] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who is a member of the provincial nominee class, who is nominated by the province and who makes an application under Division 6 of Part 5 is the date on which the application for nomination was made to the province.\n(5) [Atlantic economic candidate] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who is a member of the Atlantic immigration class and who makes an application under Division 6 of Part 5 is the date on which the application for endorsement was made to the province.\n(6) [Sponsorship — refugee] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who is referred to in paragraph 139(1)(h), who makes an application under Division 6 of Part 5 and in respect of whom an undertaking application is made by a sponsor who meets the requirements of sponsorship set out in section 158 is the date on which the undertaking application was made to Quebec.\n(7) [Refugee] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who submits an application for a permanent resident visa under Division 1 of Part 8 along with one of the referrals set out in section 140.3 is the date on which the referral was made.\n(8) [Family member who does not accompany applicant] For the purposes of determining whether a child who submits an application under paragraph 141(1)(b) is the dependent child of a person who has submitted an application under paragraph 139(1)(b), the lock-in date for the age of that child is the date on which that person submitted the application.\n(9) [Refugee protection] For the purposes of determining whether a child is a dependent child, the lock-in date for the age of a child of a person who has submitted a claim for refugee protection inside Canada under subsection 99(3) of the Act, who has acquired protected person status and who has made an application for permanent residence is the date on which the claim for refugee protection was made.",
+    "history": "SOR/2014-133, s. 2; SOR/2016-316, s. 1; SOR/2017-78, s. 2; SOR/2021-242, s. 1",
+    "last_amended": "2022-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 25.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-25.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s25.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "25.2",
+    "marginal_note": "Electronic travel authorization not to be issued",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 1.1 - Issuance of Electronic Travel Authorization",
+    "heading": "DIVISION 1.1 - Issuance of Electronic Travel Authorization",
+    "text": "25.2 An electronic travel authorization shall not be issued to a foreign national who is subject to an unenforced removal order.",
+    "history": "SOR/2015-77, s. 4",
+    "last_amended": "2015-08-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 25.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-25.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s26",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "26",
+    "marginal_note": "Designation of ports of entry",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 2 - Authorization to Enter Canada",
+    "heading": "DIVISION 2 - Authorization to Enter Canada",
+    "text": "26 The Minister may, on the basis of the following factors, designate a place as a port of entry as well as the port of entry’s dates and hours of operation:\n(a) the frequency or anticipated frequency of persons arriving from abroad in the area under consideration;\n(b) the need for the services of the Canada Border Services Agency in that area;\n(c) the operational requirements of commercial transporters;\n(d) administrative arrangements with other departments or agencies of the Government of Canada;\n(e) the operational capacity of the Canada Border Services Agency; and\n(f) any order or regulation made by the Governor in Council under the Emergencies Act or the Quarantine Act that prohibits the entry of certain persons into Canada.",
+    "history": "SOR/2017-214, s. 1; SOR/2020-55, s. 2",
+    "last_amended": "2020-03-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-26.html"
+  },
+  {
+    "id": "SOR-2002-227-s26.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "26.1",
+    "marginal_note": "Services at port of entry",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 2 - Authorization to Enter Canada",
+    "heading": "DIVISION 2 - Authorization to Enter Canada",
+    "text": "26.1\n(1) The Minister may, on the basis of the factors set out in section 26, specify whether the services provided at a port of entry include the following:\n(a) the collection of biometric information under section 12.3;\n(b) the reception of a permanent resident visa that a foreign national presents, under section 71.1, in order to become a permanent resident;\n(c) the reception of an application for an extension of an authorization to remain in Canada as a temporary resident under section 181;\n(d) the reception of an application for the restoration of temporary resident status under section 182;\n(e) the reception of an application for a work permit under subsection 198(1);\n(f) the reception of an application for the renewal of a work permit under section 201;\n(g) the reception of an application for a study permit under section 214; and\n(h) the reception of an application for the renewal of a study permit under section 217.\n(2) [Class of foreign nationals] The Minister may also, on the basis of those factors, specify whether a service set out in subsection (1) is provided to a specified class of foreign nationals at a specified port of entry.",
+    "history": "SOR/2020-55, s. 3; SOR/2024-258, s. 1",
+    "last_amended": "2024-12-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 26.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-26.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s27",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "27",
+    "marginal_note": "Obligation on entry",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 2 - Authorization to Enter Canada",
+    "heading": "DIVISION 2 - Authorization to Enter Canada",
+    "text": "27\n(1) Unless these Regulations provide otherwise, for the purpose of the examination required by subsection 18(1) of the Act, a person must appear without delay before an officer at a port of entry.\n(2) [Seeking entry at a place other than a port of entry] Unless these Regulations provide otherwise, a person who seeks to enter Canada at a place other than a port of entry must appear without delay for examination at the port of entry that is nearest to that place.\n(3) [Refused entry elsewhere] For the purposes of section 18 of the Act, every person who has been returned to Canada as a result of the refusal of another country to allow that person entry is a person seeking to enter Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-27.html"
+  },
+  {
+    "id": "SOR-2002-227-s28",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "28",
+    "marginal_note": "Examination",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "28 For the purposes of subsection 15(1) of the Act, a person makes an application in accordance with the Act by\n(a) submitting an application in writing;\n(b) seeking to enter Canada;\n(c) seeking to transit through Canada as provided in section 35; or\n(d) making a claim for refugee protection.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-28.html"
+  },
+  {
+    "id": "SOR-2002-227-s29",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "29",
+    "marginal_note": "Medical examination",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "29 For the purposes of paragraph 16(2)(b) of the Act, a medical examination includes any or all of the following:\n(a) physical examination;\n(b) mental examination;\n(c) review of past medical history;\n(d) laboratory test;\n(e) diagnostic test; and\n(f) medical assessment of records respecting the applicant.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-29.html"
+  },
+  {
+    "id": "SOR-2002-227-s30",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "30",
+    "marginal_note": "Exemptions from medical examination requirement",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "30\n(1) For the purposes of paragraph 16(2)(b) of the Act, the following foreign nationals are exempt from the requirement to submit to a medical examination:\n(a) foreign nationals other than\n(i) subject to paragraph (g), foreign nationals who are applying for a permanent resident visa or applying to remain in Canada as a permanent resident, as well as their family members, whether accompanying or not,\n(ii) foreign nationals who are seeking to work in Canada in an occupation in which the protection of public health is essential,\n(iii) foreign nationals who\n(A) are seeking to enter Canada or applying for renewal of their work or study permit or authorization to remain in Canada as a temporary resident for a period in excess of six consecutive months, including an actual or proposed period of absence from Canada of less than 14 days, and\n(B) have resided or stayed for a period of six consecutive months, at any time during the one-year period immediately preceding the date that they sought entry or made their application, in an area that the Minister determines, after consultation with the Minister of Health, has a higher incidence of serious communicable disease than Canada,\n(iv) foreign nationals who an officer, or the Immigration Division, has reasonable grounds to believe are inadmissible under subsection 38(1) of the Act,\n(v) foreign nationals who claim refugee protection in Canada, and\n(vi) foreign nationals who are seeking to enter or remain in Canada and who may apply to the Minister for protection under subsection 112(1) of the Act, other than foreign nationals who have not left Canada since their claim for refugee protection or application for protection was rejected;\n(b) a person described in paragraph 186(b) who is entering or is in Canada to carry out official duties, unless they seek to engage or continue in secondary employment in Canada;\n(c) a family member of a person described in paragraph 186(b), unless that family member seeks to engage or continue in employment in Canada;\n(d) a member of the armed forces of a country that is a designated state as defined in the Visiting Forces Act, who is entering or is in Canada to carry out official duties, other than a person who has been designated as a civilian component of those armed forces, unless that member seeks to engage or continue in secondary employment in Canada;\n(e) a family member of a protected person, if the family member is not included in the protected person’s application to remain in Canada as a permanent resident;\n(f) a non-accompanying family member of a foreign national who has applied for refugee protection outside Canada; and\n(g) foreign nationals who are applying to remain in Canada as a permanent resident and on whom refugee protection has been conferred under paragraph 95(1)(b) or (c) of the Act, as well as their accompanying family members in Canada, if both of the following conditions apply:\n(i) they have previously undergone a medical examination that indicates their health condition is not likely to be a danger to public health or public safety or have complied with the medical surveillance conditions imposed under section 32, if any,\n(ii) they have not resided or stayed for a period of six consecutive months since their most recent medical examination in an area that the Minister determines, after consultation with the Minister of Health, has a higher incidence of serious communicable disease than Canada.\n(2) [Subsequent examination] Every foreign national who has undergone a medical examination as required under paragraph 16(2)(b) of the Act must submit to a new medical examination before entering Canada if, after being authorized to enter and remain in Canada, they have resided or stayed for a total period in excess of six months in an area that the Minister determines, after consultation with the Minister of Health, has a higher incidence of serious communicable disease than Canada.\n(3) [Medical certificate] Every foreign national who must submit to a medical examination, as required under paragraph 16(2)(b) of the Act, and who seeks to enter Canada must hold a medical certificate — based on the most recent medical examination to which they were required to submit under that paragraph and which took place within the previous 12 months — that indicates that their health condition is not likely to be a danger to public health or public safety and, unless subsection 38(2) of the Act applies, is not reasonably expected to cause excessive demand.",
+    "history": "SOR/2004-167, s. 9; SOR/2010-78, s. 1; SOR/2012-154, s. 3; SOR/2017-78, s. 3; SOR/2025-223, s. 1",
+    "last_amended": "2025-10-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-30.html"
+  },
+  {
+    "id": "SOR-2002-227-s31",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "31",
+    "marginal_note": "Public health",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "31 Before opining whether a foreign national’s health condition is likely to be a danger to public health, an officer who is assessing the foreign national’s health condition shall consider\n(a) any report made by a health practitioner or medical laboratory with respect to the foreign national;\n(b) the communicability of any disease that the foreign national is affected by or carries; and\n(c) the impact that the disease could have on other persons living in Canada.",
+    "history": "SOR/2022-39, s. 3",
+    "last_amended": "2022-03-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-31.html"
+  },
+  {
+    "id": "SOR-2002-227-s32",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "32",
+    "marginal_note": "Conditions",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "32 In addition to the conditions that are imposed on a foreign national who makes an application as a member of a class, an officer may impose, vary or cancel the following conditions in respect of any foreign national who is required to submit to a medical examination under paragraph 16(2)(b) of the Act:\n(a) to report at the specified times and places for medical examination, surveillance or treatment; and\n(b) to provide proof, at the specified times and places, of compliance with the conditions imposed.",
+    "history": "SOR/2012-154, s. 4",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-32.html"
+  },
+  {
+    "id": "SOR-2002-227-s33",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "33",
+    "marginal_note": "Public safety",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "33 Before opining whether a foreign national’s health condition is likely to be a danger to public safety, an officer who is assessing the foreign national’s health condition shall consider\n(a) any reports made by a health practitioner or medical laboratory with respect to the foreign national; and\n(b) the risk of a sudden incapacity or of unpredictable or violent behaviour of the foreign national that would create a danger to the health or safety of persons living in Canada.",
+    "history": "SOR/2022-39, s. 4",
+    "last_amended": "2022-03-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-33.html"
+  },
+  {
+    "id": "SOR-2002-227-s34",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "34",
+    "marginal_note": "Excessive demand",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "34\n(1) An officer who is assessing a foreign national’s health condition shall analyze all relevant medical factors that apply to a determination of whether the foreign national’s health condition might reasonably be expected to cause excessive demand and shall prepare an opinion based on their analysis.\n(2) [Medical factors] Medical factors referred to in subsection (1) include\n(a) any reports made by a health practitioner or medical laboratory with respect to the foreign national;\n(b) any condition identified by a medical examination required under paragraph 16(2)(b) of the Act;\n(c) the availability of and anticipated costs for health services and social services arising from the foreign national’s health status; and\n(d) a consideration of whether a mitigation plan, if any, submitted by the foreign national would provide for appropriate treatment for the health condition and would be permitted under the rules regulating the delivery of health care in Canada.\n(3) [Non-medical factors] The officer shall not consider non-medical factors, including\n(a) the foreign national’s intent and financial ability to mitigate any excessive demand; and\n(b) the feasibility of a mitigation plan, if any, submitted by the foreign national.",
+    "history": "SOR/2022-39, s. 5",
+    "last_amended": "2022-03-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-34.html"
+  },
+  {
+    "id": "SOR-2002-227-s35",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "35",
+    "marginal_note": "Transit",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "35\n(1) Subject to subsection (2), the following persons are not seeking to enter Canada but are making an application under subsection 15(1) of the Act to transit through Canada:\n(a) in airports where there are United States’ in-transit preclearance facilities, in-transit preclearance passengers; and\n(b) in any airport, passengers who are arriving from any country and who are transiting to a country other than Canada and remain in a sterile transit area.\n(2) [Obligatory examination] Any person seeking to leave a sterile transit area must appear immediately for examination.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-35.html"
+  },
+  {
+    "id": "SOR-2002-227-s36",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "36",
+    "marginal_note": "Actions not constituting a complete examination",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "36 An inspection carried out aboard a means of transportation bringing persons to Canada or the questioning of persons embarking on or disembarking from a means of transportation, or the examination of any record or document respecting such persons before they appear for examination at a port of entry, is part of an examination but does not constitute a complete examination.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-36.html"
+  },
+  {
+    "id": "SOR-2002-227-s37",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "37",
+    "marginal_note": "End of examination",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "General",
+    "text": "37\n(1) Subject to subsection (2), the examination of a person who seeks to enter Canada, or who makes an application to transit through Canada, ends only when\n(a) a determination is made that the person has a right to enter Canada, or is authorized to enter Canada as a temporary resident or permanent resident, the person is authorized to leave the port of entry at which the examination takes place and the person leaves the port of entry;\n(b) if the person is an in-transit passenger, the person departs from Canada;\n(c) the person is authorized to withdraw their application to enter Canada and an officer verifies their departure from Canada; or\n(d) a decision in respect of the person is made under subsection 44(2) of the Act and the person leaves the port of entry.\n(2) [End of examination — claim for refugee protection] The examination of a person who makes a claim for refugee protection at a port of entry or inside Canada other than at a port of entry ends when the later of the following occurs:\n(a) an officer determines that their claim is ineligible under section 101 of the Act or the Refugee Protection Division accepts or rejects their claim under section 107 of the Act;\n(b) a decision in respect of the person is made under subsection 44(2) of the Act and, in the case of a claim made at a port of entry, the person leaves the port of entry.",
+    "history": "SOR/2004-167, s. 10(F); SOR/2016-136, s. 3(F); SOR/2018-60, s. 1",
+    "last_amended": "2018-03-27",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-37.html"
+  },
+  {
+    "id": "SOR-2002-227-s38",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "38",
+    "marginal_note": "Means",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Alternative Means of Examination",
+    "text": "38 For the purposes of subsection 18(1) of the Act, the following persons may — unless otherwise directed by an officer — be examined by the means indicated as alternative to appearing for an examination by an officer at a port of entry:\n(a) persons who have previously been examined and hold an authorization issued under section 11.1 of the Customs Act, in which case examination is effected by the presentation of the authorization by those persons at a port of entry;\n(b) persons who are seeking to enter Canada at a port of entry where facilities are in place for automatic screening of persons seeking to enter Canada, in which case examination is performed by automatic screening;\n(c) persons who leave Canada and proceed directly to a marine installation or structure to which the Oceans Act applies, and who return directly to Canada from the installation or structure without entering the territorial waters of a foreign state, in which case examination is conducted by an officer by telephone or other means of telecommunication;\n(d) members of a crew of a ship that transports oil or liquid natural gas and that docks at a marine installation or structure to which the Oceans Act applies, for the purpose of loading oil or liquid natural gas, in which case examination is conducted by an officer by telephone or other means of telecommunication;\n(e) members of a crew of a ship registered in a foreign country, other than members of a crew referred to in paragraph (d), in which case examination is conducted by an officer by telephone or other means of telecommunication;\n(f) members of a crew of a ship registered in Canada, in which case examination is conducted by an officer by telephone or other means of telecommunication;\n(g) citizens or permanent residents of Canada or the United States who are seeking to enter Canada at remote locations where no officer is assigned or where there are no means by which the persons may report for examination, in which case examination is conducted by an officer by telephone or other means of telecommunication; and\n(h) citizens or permanent residents of Canada or the United States who seek to enter Canada at places, other than a port of entry, where no officer is assigned, in which case examination is conducted by an officer by telephone or other means of telecommunication.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-38.html"
+  },
+  {
+    "id": "SOR-2002-227-s39",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "39",
+    "marginal_note": "Entry permitted",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Permitted Entry",
+    "text": "39 An officer shall allow the following persons to enter Canada following an examination:\n(a) persons who have been returned to Canada as a result of a refusal of another country to allow them entry after they were removed from or otherwise left Canada after a removal order was made against them;\n(b) persons returning to Canada under a transfer order made under the Mutual Legal Assistance in Criminal Matters Act and who, immediately before being transferred to a foreign state under the transfer order, were subject to an unenforced removal order; and\n(c) persons who are in possession of refugee travel papers issued to them by the Minister that are valid for return to Canada.",
+    "history": "SOR/2015-46, s. 1",
+    "last_amended": "2015-02-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-39.html"
+  },
+  {
+    "id": "SOR-2002-227-s40",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "40",
+    "marginal_note": "Direction to leave",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Conduct of Examination Measures",
+    "text": "40\n(1) Except in the case of protected persons within the meaning of subsection 95(2) of the Act and refugee protection claimants, an officer who is unable to examine a person who is seeking to enter Canada at a port of entry shall, in writing, direct the person to leave Canada.\n(2) [Service] A copy of the direction shall be served on the person as well as on the owner or person in control of the means of transportation, if any, that brought the person to Canada.\n(3) [Ceasing to have effect] The direction ceases to have effect when the person appears again at a port of entry and an officer proceeds to examine the person.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-40.html"
+  },
+  {
+    "id": "SOR-2002-227-s41",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "41",
+    "marginal_note": "Direct back",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Conduct of Examination Measures",
+    "text": "41 Unless an authorization has been given under section 23 of the Act, an officer who examines a foreign national who is seeking to enter Canada from the United States shall direct them to return temporarily to the United States if\n(a) no officer is able to complete an examination;\n(b) the Minister is not available to consider, under subsection 44(2) of the Act, a report prepared with respect to the person;\n(c) an admissibility hearing cannot be held by the Immigration Division; or\n(d) the foreign national is prohibited from entering Canada by an order or regulation made by the Governor in Council under the Emergencies Act or the Quarantine Act.",
+    "history": "SOR/2020-55, s. 4",
+    "last_amended": "2020-03-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-41.html"
+  },
+  {
+    "id": "SOR-2002-227-s42",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "42",
+    "marginal_note": "Withdrawing application",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Conduct of Examination Measures",
+    "text": "42\n(1) Subject to subsection (2), an officer who examines a foreign national who is seeking to enter Canada and who has indicated that they want to withdraw their application to enter Canada shall allow the foreign national to withdraw their application and leave Canada.\n(2) [Exception — report] If a report is being prepared or has been prepared under subsection 44(1) of the Act in respect of a foreign national who indicates that they want to withdraw their application to enter Canada, the officer shall not allow the foreign national to withdraw their application or leave Canada unless the Minister decides either not to make a removal order or not to refer the report to the Immigration Division for an admissibility hearing.\n(3) [Obligation to confirm departure] A foreign national who is allowed to withdraw their application to enter Canada must appear without delay before an officer at a port of entry to confirm their departure from Canada.",
+    "history": "SOR/2018-5, s. 1",
+    "last_amended": "2018-01-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-42.html"
+  },
+  {
+    "id": "SOR-2002-227-s43",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "43",
+    "marginal_note": "Conditions",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Application of Section 23 of the Act",
+    "text": "43\n(1) An officer must impose the following conditions on every person authorized to enter Canada under section 23 of the Act:\n(a) to report in person at the time and place specified for the completion of the examination or the admissibility hearing;\n(b) to not engage in any work in Canada;\n(c) to not attend any educational institution in Canada;\n(d) to report in person to an officer at a port of entry if the person withdraws their application to enter Canada; and\n(e) to comply with all requirements imposed on them by an order or regulation made under the Emergencies Act or the Quarantine Act.\n(2) [Effect of authorization to enter] A foreign national who is authorized to enter Canada under section 23 of the Act does not, by reason only of that authorization, become a temporary resident or a permanent resident.",
+    "history": "SOR/2020-91, s. 3",
+    "last_amended": "2020-04-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-43.html"
+  },
+  {
+    "id": "SOR-2002-227-s44",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "44",
+    "marginal_note": "Class",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Obligation to Appear at an Admissibility Hearing",
+    "text": "44\n(1) The class of persons who are the subject of a report referred for an admissibility hearing under subsection 44(2) of the Act is prescribed as a class of persons.\n(2) [Members] The members of the class of persons who are the subject of a report referred for an admissibility hearing under subsection 44(2) of the Act are the persons who are the subject of such a report.\n(3) [Obligation] Every member of the class prescribed under subsection (1) must appear at their admissibility hearing before the Immigration Division if they are given notice of the hearing by the Division.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-44.html"
+  },
+  {
+    "id": "SOR-2002-227-s45",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "45",
+    "marginal_note": "Deposit or guarantee required on entry",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Deposits or Guarantees",
+    "text": "45\n(1) An officer can require, in respect of a person or group of persons seeking to enter Canada, the payment of a deposit or the posting of a guarantee, or both, to the Minister for compliance with any conditions imposed.\n(2) [Amount] The amount of the deposit or guarantee is fixed by an officer on the basis of\n(a) the financial resources of the person or group;\n(b) the obligations that result from the conditions imposed;\n(c) the costs that would likely be incurred to locate and arrest the person or group, to detain them, to hold an admissibility hearing and to remove them from Canada; and\n(d) in the case of a guarantee, the costs that would likely be incurred to enforce it.",
+    "history": "SOR/2004-167, s. 11(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-45.html"
+  },
+  {
+    "id": "SOR-2002-227-s46",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "46",
+    "marginal_note": "Application",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Deposits or Guarantees",
+    "text": "46 Sections 47 to 49 apply to deposits and guarantees required under subsections 44(3), 56(1), 58(3) and 58.1(3) of the Act and section 45 of these Regulations.",
+    "history": "SOR/2020-92, s. 1",
+    "last_amended": "2020-04-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-46.html"
+  },
+  {
+    "id": "SOR-2002-227-s47",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "47",
+    "marginal_note": "General requirements",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Deposits or Guarantees",
+    "text": "47\n(1) A person who pays a deposit or posts a guarantee\n(a) must not have signed or co-signed another guarantee that is in default; and\n(b) must have the capacity to contract in the province where the deposit is paid or the guarantee is posted.\n(2) [Requirements if guarantee posted] A person who posts a guarantee must\n(a) be a Canadian citizen or a permanent resident, physically present and residing in Canada;\n(b) be able to ensure that the person or group of persons in respect of whom the guarantee is required will comply with the conditions imposed; and\n(c) present to an officer evidence of their ability to fulfil the obligation arising from the guarantee.\n(3) [Money illegally obtained] If an officer has reasonable grounds to believe that a sum of money offered by a person as a deposit was not legally obtained, or that a sum of money that a person may be obliged to pay under a guarantee would not be legally obtained, the officer shall not allow that person to pay a deposit or post a guarantee.\n(4) [Factors to consider] An officer, the Immigration Division or the Minister must consider the following factors in assessing whether the person who posts a guarantee has the ability to ensure that the person or group of persons in respect of whom the guarantee is required will comply with the conditions imposed:\n(a) their relationship to the person or group of persons in respect of whom the guarantee is required;\n(b) their financial situation;\n(c) any previous history posting a guarantee;\n(d) their criminal record; and\n(e) any other relevant factor in determining their ability to ensure that the person or group of persons in respect of whom the guarantee is required will comply with the conditions imposed.",
+    "history": "SOR/2004-167, s. 12(F); SOR/2020-92, s. 2",
+    "last_amended": "2020-04-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-47.html"
+  },
+  {
+    "id": "SOR-2002-227-s48",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "48",
+    "marginal_note": "Conditions if guarantee posted",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Deposits or Guarantees",
+    "text": "48\n(1) In addition to any other conditions that are imposed, the following conditions are imposed on a person or group of persons in respect of whom a guarantee is required:\n(a) to provide the Department or the Canada Border Services Agency, depending on which one requires the information, with the address of the person posting the guarantee and to advise the Department or the Canada Border Services Agency, as the case may be, before any change in that address; and\n(b) to present themself or themselves at the time and place that an officer or the Immigration Division requires them to appear to comply with any obligation imposed on them under the Act.\n(2) [Conditions if deposit paid] In addition to any other conditions that are imposed, the following conditions are imposed on a person or group of persons in respect of whom a deposit is required:\n(a) to provide the Department or the Canada Border Services Agency, depending on which one requires the information, with their address and to advise the Department or the Canada Border Services Agency, as the case may be, before any change in that address; and\n(b) to present themself or themselves at the time and place that an officer or the Immigration Division requires them to appear to comply with any obligation imposed on them under the Act.",
+    "history": "SOR/2010-195, s. 1(F); SOR/2017-214, s. 2",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-48.html"
+  },
+  {
+    "id": "SOR-2002-227-s49",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "49",
+    "marginal_note": "Acknowledgment of consequences of failure to comply with conditions",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Deposits or Guarantees",
+    "text": "49\n(1) A person who pays a deposit or posts a guarantee must acknowledge in writing\n(a) that they have been informed of the conditions imposed; and\n(b) that they have been informed that non-compliance with any conditions imposed will result in the forfeiture of the deposit or enforcement of the guarantee.\n(2) [Receipt] An officer shall issue a receipt for the deposit or a copy of the guarantee, and a copy of the conditions imposed.\n(3) [Return of deposit] If an officer determines that the person or group of persons in respect of whom the deposit was required has complied with the conditions imposed, the deposit shall be returned.\n(4) [Breach of condition] A sum of money deposited is forfeited, or a guarantee posted becomes enforceable, on the failure of the person or any member of the group of persons in respect of whom the deposit or guarantee was required to comply with a condition imposed.",
+    "history": "SOR/2004-167, s. 13(F); SOR/2017-214, s. 3",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-49.html"
+  },
+  {
+    "id": "SOR-2002-227-s50",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "50",
+    "marginal_note": "Documents — permanent residents",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Documents Required",
+    "text": "50\n(1) In addition to the permanent resident visa required of a foreign national who is a member of a class referred to in subsection 70(2), a foreign national seeking to become a permanent resident must hold\n(a) a passport, other than a diplomatic, official or similar passport, that was issued by the country of which the foreign national is a citizen or national;\n(b) a travel document that was issued by the country of which the foreign national is a citizen or national;\n(c) an identity or travel document that was issued by a country to non-national residents, refugees or stateless persons who are unable to obtain a passport or other travel document from their country of citizenship or nationality or who have no country of citizenship or nationality;\n(d) a travel document that was issued by the International Committee of the Red Cross in Geneva, Switzerland, to enable and facilitate emigration;\n(e) a passport or travel document that was issued by the Palestinian Authority;\n(f) an exit visa that was issued by the Government of the Union of Soviet Socialist Republics to its citizens who were compelled to relinquish their Soviet nationality in order to emigrate from that country;\n(g) a passport issued by the United Kingdom to a British National (Overseas), as a person born, naturalized or registered in Hong Kong;\n(h) a passport issued by the Hong Kong Special Administrative Region of the People’s Republic of China; or\n(i) a passport issued by the United Kingdom to a British Subject.\n(2) [Exception — protected persons] Subsection (1) does not apply to a person who is a protected person within the meaning of subsection 95(2) of the Act and holds a permanent resident visa when it is not possible for the person to obtain a passport or an identity or travel document referred to in subsection (1).\n(3) [Repealed, SOR/2010-54, s. 1]",
+    "history": "SOR/2008-253, s. 1; SOR/2010-54, s. 1; SOR/2011-125, s. 1; SOR/2014-139, s. 1(F); SOR/2016-298, s. 1(F)",
+    "last_amended": "2016-11-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-50.html"
+  },
+  {
+    "id": "SOR-2002-227-s50.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "50.1",
+    "marginal_note": "Designation of unreliable travel documents",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Documents Required",
+    "text": "50.1\n(1) The Minister may designate, individually or by class, passports or travel or identity documents that do not constitute reliable proof of identity or nationality.\n(2) [Factors] The Minister shall consider the following factors in determining whether to designate any passport or travel or identity document, or class of passport or travel or identity document, as not being reliable proof of identity or nationality:\n(a) the adequacy of security features incorporated into the passport or document for the purpose of deterring its misuse or unauthorized alteration, reproduction or issuance; and\n(b) information respecting the security or integrity of the process leading to the issuance of the passport or document.\n(3) [Effect of designation] A passport or travel or identity document that has been designated under subsection (1) is not a passport or travel or identity document for the purpose of subsection 50(1) or 52(1).\n(4) [Public notice] The Minister shall make available to the public a list of all passports or travel or identity documents designated under subsection (1).",
+    "history": "SOR/2010-54, s. 2",
+    "last_amended": "2010-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 50.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-50.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s51",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "51",
+    "marginal_note": "Examination — permanent residents",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Documents Required",
+    "text": "51 A foreign national who holds a permanent resident visa and is seeking to become a permanent resident must, at the time of their examination,\n(a) inform the officer if\n(i) the foreign national has become a spouse or common-law partner or has ceased to be a spouse, common-law partner or conjugal partner after the visa was issued, or\n(ii) material facts relevant to the issuance of the visa have changed since the visa was issued or were not divulged when it was issued; and\n(b) establish that they and their family members, whether accompanying or not, meet the requirements of the Act and these Regulations.",
+    "history": "SOR/2008-253, s. 2",
+    "last_amended": "2008-09-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-51.html"
+  },
+  {
+    "id": "SOR-2002-227-s52",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "52",
+    "marginal_note": "Documents — temporary residents",
+    "part": "PART 4 - Procedures",
+    "division": "DIVISION 3 - Conduct of Examination",
+    "heading": "Documents Required",
+    "text": "52\n(1) In addition to the other requirements of these Regulations, a foreign national seeking to become a temporary resident must hold one of the following documents that is valid for the period authorized for their stay:\n(a) a passport that was issued by the country of which the foreign national is a citizen or national, that does not prohibit travel to Canada and that the foreign national may use to enter the country of issue;\n(b) a travel document that was issued by the country of which the foreign national is a citizen or national, that does not prohibit travel to Canada and that the foreign national may use to enter the country of issue;\n(c) an identity or travel document that was issued by a country, that does not prohibit travel to Canada, that the foreign national may use to enter the country of issue and that is of the type issued by that country to non-national residents, refugees or stateless persons who are unable to obtain a passport or other travel document from their country of citizenship or nationality or who have no country of citizenship or nationality;\n(d) a laissez-passer that was issued by the United Nations;\n(e) a passport or travel document that was issued by the Palestinian Authority;\n(f) a document that was issued by the Organization of American States and is entitled “Official Travel Document”;\n(g) a passport issued by the United Kingdom to a British Overseas Citizen;\n(h) a passport issued by the United Kingdom to a British National (Overseas), as a person born, naturalized or registered in Hong Kong;\n(i) a passport issued by the Hong Kong Special Administrative Region of the People’s Republic of China;\n(j) a passport issued by the United Kingdom to a British Subject; or\n(k) a laissez-passer that was issued by the European Union.\n(1.1) [Repealed, SOR/2003-260, s. 1]\n(2) [Exceptions] Subsection (1) does not apply to\n(a) citizens of the United States;\n(b) persons seeking to enter Canada from the United States or St. Pierre and Miquelon who have been lawfully admitted to the United States for permanent residence;\n(c) residents of Greenland seeking to enter Canada from Greenland;\n(d) persons seeking to enter Canada from St. Pierre and Miquelon who are citizens of France and residents of St. Pierre and Miquelon;\n(e) members of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act who are seeking entry in order to carry out official duties, other than persons who have been designated as a civilian component of those armed forces;\n(f) persons who are seeking to enter Canada as, or in order to become, members of a crew of a means of air transportation and who hold an airline flight crew licence or crew member certificate issued in accordance with International Civil Aviation Organization specifications; or\n(g) persons seeking to enter Canada as members of a crew who hold a seafarer’s identity document issued under International Labour Organization conventions and are members of the crew of the vessel that carries them to Canada.\n(3) [Repealed, SOR/2010-54, s. 3]",
+    "history": "SOR/2003-197, s. 1; SOR/2003-260, s. 1; SOR/2004-167, s. 14(F); SOR/2010-54, s. 3; SOR/2010-195, s. 2(F); SOR/2011-125, s. 2; SOR/2023-199, s. 1",
+    "last_amended": "2023-11-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-52.html"
+  },
+  {
+    "id": "SOR-2002-227-s53",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "53",
+    "marginal_note": "Document indicating status",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "53\n(1) For the purposes of subsection 31(1) of the Act, the document indicating the status of a permanent resident is a permanent resident card that is\n(a) provided by the Department to a person who has become a permanent resident under the Act; or\n(b) issued by the Department, on application, to a permanent resident who has become a permanent resident under the Act or a permanent resident who obtained that status under the Immigration Act, chapter I-2 of the Revised Statutes of Canada, 1985, as it read immediately before the coming into force of section 31 of the Act.\n(2) [Property of Her Majesty] A permanent resident card remains the property of Her Majesty in right of Canada at all times and must be returned to the Department on the Department’s request.",
+    "history": "SOR/2004-167, s. 15",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-53.html"
+  },
+  {
+    "id": "SOR-2002-227-s54",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "54",
+    "marginal_note": "Period of validity",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "54\n(1) Subject to subsection (2), a permanent resident card is valid for five years from the date of issue.\n(2) [Exception] A permanent resident card is valid for one year from the date of issue if, at the time of issue, the permanent resident\n(a) is subject to the process set out in paragraph 46(1)(b) of the Act;\n(b) is the subject of a report prepared under subsection 44(1) of the Act;\n(c) is subject to a removal order made by the Minister under subsection 44(2) of the Act and the period for filing an appeal from the decision has not expired or, if an appeal is filed, there has been no final determination of the appeal; or\n(d) is the subject of a report referred to the Immigration Division under subsection 44(2) of the Act and the period for filing an appeal from the decision of the Immigration Division has not expired or, if an appeal is filed, there has been no final determination of the appeal.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-54.html"
+  },
+  {
+    "id": "SOR-2002-227-s55",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "55",
+    "marginal_note": "Delivery",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "55 A permanent resident card shall only be provided or issued in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-55.html"
+  },
+  {
+    "id": "SOR-2002-227-s56",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "56",
+    "marginal_note": "",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "56\n(1) [Repealed, SOR/2008-188, s. 1]\n(2) [Application for a card] An application for a permanent resident card must be made in Canada and include\n(a) an application form that contains the following information, namely,\n(i) the applicant’s name and date and place of birth,\n(ii) the applicant’s gender, height and eye colour,\n(iii) the date on which and the place where the applicant became a permanent resident,\n(iv) the applicant’s mailing address,\n(v) the addresses of all of the applicant’s places of residence during the previous five years,\n(vi) the names and addresses of the applicant’s employers and educational institutions attended, during the previous five years,\n(vii) the periods during the previous five years that the applicant was absent from Canada,\n(viii) [Repealed, SOR/2008-188, s. 1]\n(ix) whether a report under subsection 44(1) of the Act has been made in respect of the applicant or whether a decision was made outside of Canada that they have failed to comply with the residency obligation under section 28 of the Act, and\n(x) whether the applicant has lost their permanent resident status or has been issued a removal order;\n(b) [Repealed, SOR/2008-188, s. 1]\n(c) a copy of\n(i) any document described in paragraphs 50(1)(a) to (h) — or, if the applicant does not hold one of those documents, any document described in paragraphs 178(1)(a) and (b) — that is currently held by the applicant or was held by the applicant at the time they became a permanent resident,\n(ii) a certificate of identity issued in Canada to the applicant by the Minister, or\n(iii) refugee travel papers issued in Canada to the applicant by the Minister;\n(d) a copy of\n(i) the form IMM1000, entitled “Record of Landing”, held by the applicant,\n(ii) a provincial driver’s license held by the applicant,\n(iii) a photo-identity card held by the applicant and issued by a province,\n(iv) a student card held by the applicant and issued by a provincially accredited college or university, or\n(v) the most recent notice of assessment within the meaning of the Income Tax Act received in relation to the applicant’s income tax return; and\n(e) two identical photographs that\n(i) were taken not more than 12 months before the application was made,\n(ii) [Repealed, SOR/2008-188, s. 1]\n(iii) are in black and white or colour on paper,\n(iv) show a full front view of the applicant’s head and shoulders and have a white background,\n(v) have a view of the applicant’s head that is at least 25 mm (one inch) and at most 35 mm (1.375 inches) in length,\n(vi) show the applicant’s face unobscured by sunglasses or any other object, and\n(vii) have a dimension of 35 mm (1.375 inches) by 45 mm (1.75 inches).\n(3) [Repealed, SOR/2008-188, s. 1]",
+    "history": "SOR/2004-167, s. 16; SOR/2008-188, s. 1; SOR/2015-46, s. 1",
+    "last_amended": "2015-02-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-56.html"
+  },
+  {
+    "id": "SOR-2002-227-s57",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "57",
+    "marginal_note": "Applicants",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "57\n(1) Subject to subsection (3), every person who applies for a permanent resident card must make and sign the application on their own behalf.\n(2) [Minor applicants 14 years of age or more] The application of a child who is 14 years of age or more but less than 18 years of age must be signed by the applicant and one of their parents unless\n(a) a Canadian court has made another person responsible for the child, in which case that person must co-sign the application; or\n(b) the parents are deceased, in which case the person legally responsible for the child must co-sign the application.\n(3) [Minor applicants less than 14 years of age] The application of a child who is less than 14 years of age must be signed by one of their parents unless\n(a) a Canadian court has made another person responsible for the child, in which case that person must sign the application; or\n(b) the parents are deceased, in which case the person legally responsible for the child must sign the application.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-57.html"
+  },
+  {
+    "id": "SOR-2002-227-s58",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "58",
+    "marginal_note": "Providing address within 180 days",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "58\n(1) In order to allow the Department to provide a permanent resident card, a permanent resident referred to in paragraph 53(1)(a) must provide to the Department, within 180 days after the day on which they become a permanent resident, their address in Canada and, on the request of an officer,\n(a) a photograph of the permanent resident that satisfies the requirements of subparagraphs 56(2)(e)(i) and (iii) to (vii); and\n(b) the signature of the permanent resident or, if the permanent resident is a child less than 14 years of age, the signature of one of their parents unless\n(i) a Canadian court has made another person responsible for the child, in which case the signature of that person must be provided, or\n(ii) the parents are deceased, in which case the signature of the person legally responsible for the child must be provided.\n(2) [Issuance after 180 days] If the permanent resident does not comply with subsection (1), they must make an application for a permanent resident card in accordance with section 56.\n(3) [Attendance required] A permanent resident who applies for a permanent resident card under section 56 must, in order to be provided with the card, attend at the time and place specified in a notice mailed by the Department. If the permanent resident fails to attend within 180 days after the Department first mails a notice, the card shall be destroyed and the applicant must make a new application in order to be issued a permanent resident card.\n(4) [Document verification] When attending in accordance with subsection (3), a permanent resident must produce the original documents copies of which were included in their application as required by paragraphs 56(2)(c) and (d).",
+    "history": "SOR/2004-167, s. 17; SOR/2014-139, s. 2",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-58.html"
+  },
+  {
+    "id": "SOR-2002-227-s59",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "59",
+    "marginal_note": "Issuance of new permanent resident card",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "59\n(1) An officer shall, on application, issue a new permanent resident card if\n(a) the applicant has not lost permanent resident status under subsection 46(1) of the Act;\n(b) the applicant has not been convicted under section 123 or 126 of the Act for an offence related to the misuse of a permanent resident card, unless a pardon has been granted and has not ceased to have effect or been revoked under the Criminal Records Act;\n(c) the applicant complies with the requirements of sections 56 and 57 and subsection 58(4);\n(c.1) in the case of an applicant referred to in paragraph 12.1(m) who is 14 years of age or older, the applicant has provided their biometric information in support of their application; and\n(d) the applicant returns their last permanent resident card, unless the card has been lost, stolen or destroyed, in which case the applicant must produce all relevant evidence in accordance with subsection 16(1) of the Act.\n(2) [Issuance of new permanent resident card — effect] A previously issued permanent resident card is revoked on the issuance of a new permanent resident card.",
+    "history": "SOR/2004-167, s. 18; SOR/2018-128, s. 5",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-59.html"
+  },
+  {
+    "id": "SOR-2002-227-s60",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "60",
+    "marginal_note": "Revocation",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1 - Permanent Resident Cards",
+    "heading": "DIVISION 1 - Permanent Resident Cards",
+    "text": "60 A permanent resident card is revoked if\n(a) the permanent resident becomes a Canadian citizen or otherwise loses permanent resident status;\n(b) the permanent resident card is lost, stolen or destroyed; or\n(c) the permanent resident is deceased.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-60.html"
+  },
+  {
+    "id": "SOR-2002-227-s60.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "60.1",
+    "marginal_note": "Collection of social insurance number",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 1.1 - Collection and Disclosure of Information",
+    "heading": "DIVISION 1.1 - Collection and Disclosure of Information",
+    "text": "60.1\n(1) The Minister may collect the social insurance number of a permanent resident card applicant or a travel document applicant to verify that the applicant has complied with the obligation set out in section 28 of the Act.\n(2) [Disclosure of social insurance number] The Minister may disclose the social insurance number of the applicant to the Canada Revenue Agency for the purpose set out in subsection (1) if the Minister has entered into an arrangement with the Agency for the disclosure of that information.",
+    "history": "SOR/2015-138, s. 1",
+    "last_amended": "2015-06-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 60.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-60.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s61",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "61",
+    "marginal_note": "Canadian business",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 2 - Residency Obligation",
+    "heading": "DIVISION 2 - Residency Obligation",
+    "text": "61\n(1) Subject to subsection (2), for the purposes of subparagraphs 28(2)(a)(iii) and (iv) of the Act and of this section, a Canadian business is\n(a) a corporation that is incorporated under the laws of Canada or of a province and that has an ongoing operation in Canada;\n(b) an enterprise, other than a corporation described in paragraph (a), that has an ongoing operation in Canada and\n(i) that is capable of generating revenue and is carried on in anticipation of profit, and\n(ii) in which a majority of voting or ownership interests is held by Canadian citizens, permanent residents, or Canadian businesses as defined in this subsection; or\n(c) an organization or enterprise created under the laws of Canada or a province.\n(2) [Exclusion] For greater certainty, a Canadian business does not include a business that serves primarily to allow a permanent resident to comply with their residency obligation while residing outside Canada.\n(3) [Employment outside Canada] For the purposes of subparagraphs 28(2)(a)(iii) and (iv) of the Act, the expression employed on a full-time basis by a Canadian business or in the public service of Canada or of a province means, in relation to a permanent resident, that the permanent resident is an employee of, or under contract to provide services to, a Canadian business or the public service of Canada or of a province, and is assigned on a full-time basis as a term of the employment or contract to\n(a) a position outside Canada;\n(b) an affiliated enterprise outside Canada; or\n(c) a client of the Canadian business or the public service outside Canada.\n(4) [Accompanying outside Canada] For the purposes of subparagraphs 28(2)(a)(ii) and (iv) of the Act and this section, a permanent resident is accompanying outside Canada a Canadian citizen or another permanent resident — who is their spouse or common-law partner or, in the case of a child, their parent — on each day that the permanent resident is ordinarily residing with the Canadian citizen or the other permanent resident.\n(5) [Compliance] For the purposes of subparagraph 28(2)(a)(iv) of the Act, a permanent resident complies with the residency obligation as long as the permanent resident they are accompanying complies with their residency obligation.\n(6) [Child] For the purposes of subparagraphs 28(2)(a)(ii) and (iv) of the Act, child means a child who is not a spouse or common-law partner and is less than 22 years of age.",
+    "history": "SOR/2009-290, s. 1(E); SOR/2014-133, s. 3; SOR/2017-60, s. 2",
+    "last_amended": "2017-10-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-61.html"
+  },
+  {
+    "id": "SOR-2002-227-s62",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "62",
+    "marginal_note": "Calculation — residency obligation",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 2 - Residency Obligation",
+    "heading": "DIVISION 2 - Residency Obligation",
+    "text": "62\n(1) Subject to subsection (2), the calculation of days under paragraph 28(2)(a) of the Act in respect of a permanent resident does not include any day after\n(a) a report is prepared under subsection 44(1) of the Act on the ground that the permanent resident has failed to comply with the residency obligation; or\n(b) a decision is made outside of Canada that the permanent resident has failed to comply with the residency obligation.\n(2) [Exception] If the permanent resident is subsequently determined to have complied with the residency obligation, subsection (1) does not apply.",
+    "history": "SOR/2014-139, s. 3(F)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-62.html"
+  },
+  {
+    "id": "SOR-2002-227-s63",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "63",
+    "marginal_note": "Period of permit’s validity",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 3 - Permit Holders",
+    "heading": "DIVISION 3 - Permit Holders",
+    "text": "63 A temporary resident permit is valid until any one of the following events occurs:\n(a) the permit is cancelled under subsection 24(1) of the Act or under section 243.1;\n(b) the permit holder leaves Canada without obtaining prior authorization to re-enter Canada;\n(c) the period of validity specified on the permit expires; or\n(d) a period of three years elapses from its date of validity.",
+    "history": "SOR/2024-11, s. 1",
+    "last_amended": "2024-03-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-63.html"
+  },
+  {
+    "id": "SOR-2002-227-s64",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "64",
+    "marginal_note": "Permit holder class",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 4 - Permit Holders Class",
+    "heading": "DIVISION 4 - Permit Holders Class",
+    "text": "64 The permit holder class is prescribed as a class of foreign nationals who may become permanent residents on the basis of the requirements of this Division.",
+    "history": "SOR/2004-167, s. 19(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-64.html"
+  },
+  {
+    "id": "SOR-2002-227-s65",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "65",
+    "marginal_note": "Member of class",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 4 - Permit Holders Class",
+    "heading": "DIVISION 4 - Permit Holders Class",
+    "text": "65 A foreign national is a permit holder and a member of the permit holder class if\n(a) they have been issued a temporary resident permit under subsection 24(1) of the Act;\n(b) they have continuously resided in Canada as a permit holder for a period of\n(i) at least three years, if they\n(A) are inadmissible on health grounds under subsection 38(1) of the Act,\n(B) are inadmissible under paragraph 42(1)(a) of the Act on grounds of an accompanying family member who is inadmissible under subsection 38(1) of the Act, or\n(C) are inadmissible under paragraph 42(1)(b) of the Act on grounds of being an accompanying family member of a foreign national who is inadmissible\n(I) under subsection 38(1) of the Act, or\n(II) under paragraph 42(1)(a) of the Act on grounds of an accompanying family member who is inadmissible under subsection 38(1) of the Act,\n(ii) at least five years, if they are inadmissible on any other grounds under the Act, except sections 34 to 35.1 and subsections 36(1) and 37(1) of the Act;\n(c) they have not become inadmissible on any ground since the permit was issued; and\n(d) in the case of a foreign national who intends to reside in the Province of Quebec and is not a member of the family class or a person whom the Board has determined to be a Convention refugee, the competent authority of that Province is of the opinion that the foreign national meets the selection criteria of the Province.",
+    "history": "SOR/2004-167, s. 20; SOR/2014-269, ss. 6, 7; 2023, c. 19, s. 18",
+    "last_amended": "2023-06-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-65.html"
+  },
+  {
+    "id": "SOR-2002-227-s65.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "65.1",
+    "marginal_note": "Becoming a permanent resident",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 4 - Permit Holders Class",
+    "heading": "DIVISION 4 - Permit Holders Class",
+    "text": "65.1\n(1) A foreign national in Canada who is a permit holder and a member of the permit holder class becomes a permanent resident if, following an examination, it is established that\n(a) they have applied to remain in Canada as a permanent resident as a member of that class;\n(b) they are in Canada to establish permanent residence;\n(c) they meet the selection criteria and other requirements applicable to that class;\n(d) they hold\n(i) subject to subsection (4), a document described in any of paragraphs 50(1)(a) to (h), and\n(ii) a medical certificate — based on the most recent medical examination to which they were required to submit under paragraph 16(2)(b) of the Act and which took place within the previous 12 months — that indicates that their health condition is not likely to be a danger to public health or public safety and is not reasonably expected to cause excessive demand; and\n(e) they and their family members, whether accompanying or not, are not inadmissible on any ground other than the grounds on which an officer, at the time the permit was issued, formed the opinion that the foreign national was inadmissible.\n(2) [Criteria in the Province of Quebec] For the purposes of paragraph (1)(c), the selection criterion applicable to a foreign national who intends to reside in the Province of Quebec as a permanent resident and who is not a person whom the Board has determined to be a Convention refugee is met by evidence that the competent authority of that Province is of the opinion that the foreign national meets the selection criteria of the Province.\n(3) [Foreign nationals without a passport or other travel document] The following foreign nationals who are not holders of a document described in any of paragraphs 50(1)(a) to (h) may submit with their application a document described in paragraph 178(1)(a) or (b):\n(a) a protected person within the meaning of subsection 95(2) of the Act;\n(b) a person who was determined to be a Convention refugee seeking resettlement under the Immigration Regulations, 1978, as enacted by Order in Council P.C. 1978-486 dated February 23, 1978 and registered as SOR/78-172, if under the Act or section 69.2 of the former Act, within the meaning of section 187 of the Act,\n(i) no determination has been made to vacate that determination, or\n(ii) no determination has been made that the person ceased to be a Convention refugee; and\n(c) a member of the country of asylum class or the source country class under the Humanitarian Designated Classes Regulations, as enacted by Order in Council P.C. 1997-477 dated April 8, 1997 and registered as SOR/97-183.\n(4) [Alternative documents] A document submitted under subsection (3) shall be accepted in lieu of a document described in any of paragraphs 50(1)(a) to (h) if it satisfies the requirements of paragraphs 178(2)(a) or (b).",
+    "history": "SOR/2004-167, s. 21; SOR/2012-154, s. 5",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 65.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-65.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s66",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "66",
+    "marginal_note": "Request",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "heading": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "text": "66 A request made by a foreign national under subsection 25(1) of the Act must be made as an application in writing accompanied by an application to remain in Canada as a permanent resident or, in the case of a foreign national outside Canada, an application for a permanent resident visa.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-66.html"
+  },
+  {
+    "id": "SOR-2002-227-s67",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "67",
+    "marginal_note": "Applicant outside Canada",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "heading": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "text": "67 If an exemption from paragraphs 70(1)(a), (c) and (d) is granted under subsection 25(1), 25.1(1) or 25.2(1) of the Act with respect to a foreign national outside Canada who has made the applications referred to in section 66, a permanent resident visa shall be issued to the foreign national if, following an examination, it is established that the foreign national meets the requirement set out in paragraph 70(1)(b) and\n(a) in the case of a foreign national who intends to reside in the Province of Quebec and is not a member of the family class, the competent authority of that Province is of the opinion that the foreign national meets the selection criteria of the Province;\n(b) the foreign national is not otherwise inadmissible; and\n(c) the family members of the foreign national, whether accompanying or not, are not inadmissible.",
+    "history": "SOR/2004-167, s. 80(F); SOR/2010-252, s. 3",
+    "last_amended": "2010-11-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-67.html"
+  },
+  {
+    "id": "SOR-2002-227-s68",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "68",
+    "marginal_note": "Applicant in Canada",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "heading": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "text": "68 If an exemption from paragraphs 72(1)(a), (c) and (d) is granted under subsection 25(1), 25.1(1) or 25.2(1) of the Act with respect to a foreign national in Canada who has made the applications referred to in section 66, the foreign national becomes a permanent resident if, following an examination, it is established that the foreign national meets the requirements set out in paragraphs 72(1)(b) and (e) and\n(a) in the case of a foreign national who intends to reside in the Province of Quebec and is not a member of the family class or a person whom the Board has determined to be a Convention refugee, the competent authority of that Province is of the opinion that the foreign national meets the selection criteria of the Province;\n(b) the foreign national is not otherwise inadmissible; and\n(c) the family members of the foreign national, whether accompanying or not, are not inadmissible.",
+    "history": "SOR/2004-167, s. 22; SOR/2010-252, s. 3",
+    "last_amended": "2010-11-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-68.html"
+  },
+  {
+    "id": "SOR-2002-227-s69",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "69",
+    "marginal_note": "Accompanying family member outside Canada",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "heading": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "text": "69\n(1) A foreign national who is an accompanying family member of a foreign national to whom a permanent resident visa is issued under section 67 shall be issued a permanent resident visa if, following an examination, it is established that\n(a) the accompanying family member is not inadmissible; and\n(b) in the case of an accompanying family member who intends to reside in the Province of Quebec and is not a member of the family class or a person whom the Board has determined to be a Convention refugee, the competent authority of that Province is of the opinion that the family member meets the selection criteria of the Province.\n(2) [Accompanying family member in Canada] A foreign national who is an accompanying family member of a foreign national who becomes a permanent resident under section 68 shall become a permanent resident if the accompanying family member is in Canada and, following an examination, it is established that\n(a) the accompanying family member is not inadmissible; and\n(b) in the case of an accompanying family member who intends to reside in the Province of Quebec and is not a member of the family class or a person whom the Board has determined to be a Convention refugee, the competent authority of that Province is of the opinion that the family member meets the selection criteria of the Province.",
+    "history": "SOR/2004-167, s. 23",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-69.html"
+  },
+  {
+    "id": "SOR-2002-227-s69.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "69.1",
+    "marginal_note": "Requirements — family member",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "heading": "DIVISION 5 - Humanitarian and Compassionate Considerations",
+    "text": "69.1 Subject to subsection 25.1(1), to be considered a family member of the applicant, a person shall be a family member of an applicant both at the time the application under section 66 is made and at the time of the determination of the application.",
+    "history": "SOR/2014-133, s. 4",
+    "last_amended": "2014-08-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 69.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-69.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s70",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "70",
+    "marginal_note": "Issuance",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 6 - Permanent Resident Visa",
+    "heading": "DIVISION 6 - Permanent Resident Visa",
+    "text": "70\n(1) An officer shall issue a permanent resident visa to a foreign national if, following an examination, it is established that\n(a) the foreign national has applied in accordance with these Regulations for a permanent resident visa as a member of a class referred to in subsection (2);\n(b) the foreign national is coming to Canada to establish permanent residence;\n(c) the foreign national is a member of that class;\n(d) the foreign national meets the selection criteria and other requirements applicable to that class; and\n(e) the foreign national and their family members, whether accompanying or not, are not inadmissible.\n(2) [Classes] The classes are\n(a) the family class;\n(b) the economic class, consisting of the federal skilled worker class, the Quebec skilled worker class, the provincial nominee class, the Canadian experience class, the federal skilled trades class, the Atlantic immigration class, the Quebec investor class, the Quebec entrepreneur class, the start-up business class, the self-employed persons class and the Quebec self-employed persons class; and\n(c) the Convention refugees abroad class and the country of asylum class.\n(3) [Criteria in the Province of Quebec] For the purposes of paragraph (1)(d), the selection criterion for a foreign national who intends to reside in the Province of Quebec as a permanent resident and is not a member of the family class is met by evidence that the competent authority of that Province is of the opinion that the foreign national complies with the provincial selection criteria.\n(4) [Accompanying family members] A foreign national who is an accompanying family member of a foreign national who is issued a permanent resident visa shall be issued a permanent resident visa if, following an examination, it is established that\n(a) the accompanying family member is not inadmissible; and\n(b) in the case of a family member who intends to reside in the Province of Quebec and is not a member of the family class, the competent authority of that Province is of the opinion that the family member complies with the provincial selection criteria.\n(5) [Family member] If a permanent resident visa is not issued to a child as an accompanying family member of a foreign national or the foreign national’s spouse or common-law partner, a permanent resident visa shall not be issued to a child of that child as an accompanying family member of the foreign national.",
+    "history": "SOR/2003-383, s. 1; SOR/2008-254, s. 1; SOR/2011-222, s. 1; SOR/2012-274, s. 2; SOR/2016-316, s. 2; SOR/2018-72, s. 1; SOR/2019-174, s. 7; SOR/2021-242, s. 2",
+    "last_amended": "2022-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-70.html"
+  },
+  {
+    "id": "SOR-2002-227-s71",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "71",
+    "marginal_note": "Issuance — particular Quebec selection cases",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 6 - Permanent Resident Visa",
+    "heading": "DIVISION 6 - Permanent Resident Visa",
+    "text": "71 An officer shall issue a permanent resident visa to a foreign national outside Canada who intends to reside in the Province of Quebec as a permanent resident and does not satisfy the requirements of paragraphs 70(1)(a), (c) and (d) if, following an examination, it is established that\n(a) the foreign national has applied for a permanent resident visa in accordance with these Regulations, other than paragraph 10(2)(c);\n(b) the foreign national may not be issued a permanent resident visa under subsection 176(2) and is not a member of any class of persons prescribed by these Regulations who may become permanent residents or be issued permanent resident visas;\n(c) the foreign national is named in a Certificat de sélection du Québec issued by that Province indicating that the foreign national, under the regulations made under An Act respecting immigration to Québec, R.S.Q., c. I-0.2, as amended from time to time, is a foreign national in a particularly distressful situation; and\n(d) the foreign national and their family members, whether accompanying or not, are not inadmissible.",
+    "history": "SOR/2004-167, s. 24(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-71.html"
+  },
+  {
+    "id": "SOR-2002-227-s71.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "71.1",
+    "marginal_note": "Foreign nationals outside Canada",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 7 - Becoming a Permanent Resident",
+    "heading": "DIVISION 7 - Becoming a Permanent Resident",
+    "text": "71.1\n(1) A foreign national who is a member of a class referred to in subsection 70(2) and is outside Canada must, to become a permanent resident, present their permanent resident visa to an officer at a port of entry.\n(2) [Foreign nationals in Canada as temporary residents] A foreign national who is a member of a class referred to in paragraph 70(2)(a) or (b) and who is a temporary resident in Canada must, to become a permanent resident, present their permanent resident visa to an officer at a port of entry or at an office of the Department in Canada.",
+    "history": "SOR/2008-253, s. 3",
+    "last_amended": "2008-09-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 71.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-71.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s72",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72",
+    "marginal_note": "Obtaining status",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 7 - Becoming a Permanent Resident",
+    "heading": "DIVISION 7 - Becoming a Permanent Resident",
+    "text": "72\n(1) A foreign national in Canada becomes a permanent resident if, following an examination, it is established that\n(a) they have applied to remain in Canada as a permanent resident as a member of a class referred to in subsection (2);\n(b) they are in Canada to establish permanent residence;\n(c) they are a member of that class;\n(d) they meet the selection criteria and other requirements applicable to that class;\n(e) except in the case of a foreign national who has submitted a document accepted under subsection 178(2) or of a member of the protected temporary residents class,\n(i) they and their family members, whether accompanying or not, are not inadmissible,\n(ii) they hold a document described in any of paragraphs 50(1)(a) to (h), and\n(iii) they hold a medical certificate — based on the most recent medical examination to which they were required to submit under paragraph 16(2)(b) of the Act and which took place within the previous 12 months — that indicates that their health condition is not likely to be a danger to public health or public safety and, unless subsection 38(2) of the Act applies, is not reasonably expected to cause excessive demand; and\n(f) in the case of a member of the protected temporary residents class, they are not inadmissible.\n(2) [Classes] The classes are\n(a) [Repealed, SOR/2017-78, s. 4]\n(b) the spouse or common-law partner in Canada class; and\n(c) the protected temporary residents class.\n(3) [Criteria in the Province of Quebec] For the purposes of paragraph (1)(d), the selection criterion applicable to a foreign national who intends to reside in the Province of Quebec as a permanent resident, and who is not a member of the family class or a person whom the Board has determined to be a Convention refugee, is met by evidence that the competent authority of that Province is of the opinion that the foreign national meets the selection criteria of the Province.\n(4) [Accompanying family members] A foreign national who is an accompanying family member of a foreign national who becomes a permanent resident under this section shall be issued a permanent resident visa or become a permanent resident, as the case may be, if following an examination it is established that\n(a) the accompanying family member is not inadmissible;\n(b) in the case of a family member who intends to reside in the Province of Quebec and is not a member of the family class or a person whom the Board has determined to be a Convention refugee, the competent authority of that Province is of the opinion that the family member meets the selection criteria of the Province.",
+    "history": "SOR/2004-167, s. 26; SOR/2008-253, s. 5; SOR/2012-154, s. 6; SOR/2017-78, s. 4",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.1",
+    "marginal_note": "",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "heading": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "text": "72.1 [Repealed, SOR/2017-56, s. 1]",
+    "history": "",
+    "last_amended": "2017-04-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.2",
+    "marginal_note": "",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "heading": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "text": "72.2 [Repealed, SOR/2017-56, s. 1]",
+    "history": "",
+    "last_amended": "2017-04-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.3",
+    "marginal_note": "",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "heading": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "text": "72.3 [Repealed, SOR/2017-56, s. 1]",
+    "history": "",
+    "last_amended": "2017-04-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.4",
+    "marginal_note": "",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "heading": "DIVISION 8 - [Repealed, SOR/2017-56, s. 1]",
+    "text": "72.4 [Repealed, SOR/2017-56, s. 1]",
+    "history": "",
+    "last_amended": "2017-04-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.5",
+    "marginal_note": "Separate application",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 9 - Application to Renounce Permanent Resident Status",
+    "heading": "DIVISION 9 - Application to Renounce Permanent Resident Status",
+    "text": "72.5 Despite subsection 10(3), a separate application must be made for each family member that would like to renounce their permanent resident status.",
+    "history": "SOR/2014-269, s. 2",
+    "last_amended": "2014-11-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.6",
+    "marginal_note": "Application — conditions",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 9 - Application to Renounce Permanent Resident Status",
+    "heading": "DIVISION 9 - Application to Renounce Permanent Resident Status",
+    "text": "72.6 An officer may approve a person’s application to renounce their permanent resident status if\n(a) the person has provided evidence of their citizenship, nationality or permanent legal resident status in another country; and\n(b) in the case of an application in respect of a person who is less than 18 years of age, the application is signed by every person who has custody of that person or who is empowered to act on their behalf by virtue of a court order or written agreement or by operation of law, unless otherwise ordered by a court.",
+    "history": "SOR/2014-269, s. 2",
+    "last_amended": "2014-11-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.7",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.7",
+    "marginal_note": "Sponsorship application suspended",
+    "part": "PART 5 - Permanent Residents",
+    "division": "DIVISION 9 - Application to Renounce Permanent Resident Status",
+    "heading": "DIVISION 9 - Application to Renounce Permanent Resident Status",
+    "text": "72.7 If a permanent resident makes an application to renounce their permanent resident status, any sponsorship application made by them is suspended until a decision is made on the application to renounce permanent residence.",
+    "history": "SOR/2014-269, s. 2",
+    "last_amended": "2014-11-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.7.html"
+  },
+  {
+    "id": "SOR-2002-227-s72.8",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "72.8",
+    "marginal_note": "Requirements — family member",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 0.1 - General",
+    "heading": "DIVISION 0.1 - General",
+    "text": "72.8 Subject to subsections 25.1(3) to (5) and for the purposes of this Part, to be considered a family member of an applicant, a person must be a family member of the applicant both at the time the application under Division 6 of Part 5 is made and at the time of the determination of the application.",
+    "history": "SOR/2014-133, s. 5; SOR/2017-78, s. 5; SOR/2021-242, s. 3",
+    "last_amended": "2022-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 72.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-72.8.html"
+  },
+  {
+    "id": "SOR-2002-227-s73",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "73",
+    "marginal_note": "Definitions",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Interpretation",
+    "text": "73\n(1) The following definitions apply in this Division.\nAtlantic province means Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador. (province de l’Atlantique)\nCanadian educational credential means any secondary school diploma or any post-secondary diploma, certificate or credential that is issued on the completion of a Canadian program of study or training at an educational or training institution that is recognized by the provincial authorities responsible for registering, accrediting, supervising and regulating such institutions. (diplôme canadien)\neducational credential[Repealed, SOR/2012-274, s. 3]\nequivalency assessment means a determination, issued by an organization or institution designated under subsection 75(4), that a foreign diploma, certificate or credential is equivalent to a Canadian educational credential and an assessment, by the organization or institution, of the authenticity of the foreign diploma, certificate or credential. (attestation d’équivalence)\nformer Regulations has the same meaning as in subsection 316(1). (ancien règlement)\nfull-time work means at least 30 hours of work over a period of one week. (travail à temps plein)\nlanguage skill area means speaking, oral comprehension, reading or writing. (habileté langagière)\nrestricted occupation means an occupation designated as a restricted occupation by the Minister, taking into account labour market activity on both an area and a national basis, following consultation with the Department of Employment and Social Development, provincial governments and any other relevant organizations or institutions. (profession d’accès limité)\n(2) [Definition work] Despite the definition work in section 2, for the purposes of this Division, work means an activity for which wages are paid or commission is earned.",
+    "history": "SOR/2003-383, s. 2; SOR/2008-254, s. 2; SOR/2010-172, s. 5; SOR/2010-195, s. 3(F); SOR/2012-274, s. 3; 2013, c. 40, s. 237; SOR/2016-298, s. 2; SOR/2021-242, s. 4",
+    "last_amended": "2022-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-73.html"
+  },
+  {
+    "id": "SOR-2002-227-s74",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "74",
+    "marginal_note": "Criteria",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "General",
+    "text": "74\n(1) For the purposes of paragraphs 75(2)(d), 79(3)(a), 87.1(2)(d) and (e), 87.2(3)(a) and 87.3(2)(f), the Minister shall fix, by class prescribed by these Regulations or by occupation, and make available to the public, minimum language proficiency thresholds on the basis of\n(a) the number of applications in all classes under this Part that are being processed;\n(b) the number of immigrants who are projected to become permanent residents according to the report to Parliament referred to in section 94 of the Act; and\n(c) the potential, taking into account the applicants’ linguistic profiles and economic and other relevant factors, for the establishment in Canada of applicants under the federal skilled worker class, the Canadian experience class, the federal skilled trades class and the Atlantic immigration class.\n(2) [Minimum language proficiency thresholds] The minimum language proficiency thresholds fixed by the Minister shall be established in reference to the benchmarks described in the Canadian Language Benchmarks and the Niveaux de compétence linguistique canadiens.\n(3) [Evaluation of language proficiency] The Minister may designate, for any period he or she specifies, any organization or institution to be responsible for evaluating language proficiency and approve the language test to be used to evaluate that proficiency if the organization or institution\n(a) has expertise in evaluating language proficiency; and\n(b) has provided the Minister with an equivalency between its language test results and the benchmarks set out in the Canadian Language Benchmarks or the Niveaux de compétence linguistique canadiens, as the case may be.\n(4) [Public notice] The Minister shall make available to the public the names of the designated organizations or institutions and the approved language tests.\n(5) [Definition service agreement] For the purpose of subsection (6), service agreement means an agreement concluded between the Government of Canada and an organization or institution for the purpose of having the organization or institution supply the service of evaluating the language proficiency of foreign nationals.\n(6) [Revocation] The Minister may revoke a designation of an organization or institution or the approval of a language test if\n(a) the organization or institution no longer meets the criteria set out in subsection (3);\n(b) the organization or institution submitted false, misleading or inaccurate information or has contravened any provision of a federal or provincial law or regulation that is relevant to the service provided by the organization or institution; or\n(c) either the Government of Canada or the organization or institution has terminated the service agreement.\n(7) [Conclusive evidence] The results of an evaluation of language proficiency by a designated organization or institution using an approved language test are conclusive evidence of an applicant’s language proficiency in respect of the federal skilled worker class, the Canadian experience class, the federal skilled trades class or the Atlantic immigration class, as the case may be.",
+    "history": "SOR/2012-274, s. 4; SOR/2016-298, s. 3; SOR/2021-242, s. 5",
+    "last_amended": "2022-01-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-74.html"
+  },
+  {
+    "id": "SOR-2002-227-s75",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "75",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Federal Skilled Worker Class",
+    "text": "75\n(1) For the purposes of subsection 12(2) of the Act, the federal skilled worker class is hereby prescribed as a class of persons who are skilled workers and who may become permanent residents on the basis of their ability to become economically established in Canada and who intend to reside in a province other than the Province of Quebec.\n(2) [Skilled workers] A foreign national is a skilled worker if\n(a) within the 10 years before the date on which their application for a permanent resident visa is made, they have accumulated, over a continuous period, at least one year of full-time work experience, or the equivalent in part-time work, in the occupation that they identified in their application as their primary occupation, other than a restricted occupation, that is listed in TEER Category 0, 1, 2 or 3 of the National Occupational Classification;\n(b) during that period of employment they performed the actions described in the lead statement for the occupation as set out in the occupational descriptions of the National Occupational Classification;\n(c) during that period of employment they performed a substantial number of the main duties of the occupation as set out in the occupational descriptions of the National Occupational Classification, including all of the essential duties;\n(d) they have submitted the results of a language test that is approved under subsection 74(3), which results must be provided by an organization or institution that is designated under that subsection, must be less than two years old on the date on which their application for a permanent resident visa is made and must indicate that they have met or exceeded the applicable language proficiency threshold in either English or French that is fixed by the Minister under subsection 74(1) for each of the four language skill areas; and\n(e) they have submitted one of the following:\n(i) their Canadian educational credential, or\n(ii) their foreign diploma, certificate or credential and the equivalency assessment, which assessment must be less than five years old on the date on which their application is made.\n(2.1) [If professional body designated] If a professional body has been designated under subsection (4) in respect of the occupation identified by the foreign national in their application as their primary occupation, the foreign diploma, certificate or credential submitted by the foreign national must be relevant to that occupation and the equivalency assessment — which must be less than five years old on the date on which their application is made and must be issued by the designated professional body — must establish that the foreign diploma, certificate or credential is equivalent to the Canadian educational credential required to practise that occupation in at least one of the provinces in which the equivalency assessments issued by this professional body are recognized.\n(3) [Minimal requirements] If the foreign national fails to meet the requirements of subsection (2), the application for a permanent resident visa shall be refused and no further assessment is required.\n(4) [Designation for equivalency assessment] For the purposes of paragraph (2)(e) and subsection (2.1), the Minister may designate, for a period specified by the Minister, any organization or institution to be responsible for issuing equivalency assessments\n(a) if the organization or institution has the recognized expertise to assess the authenticity of foreign diplomas, certificates and credentials and their equivalency to Canadian educational credentials; and\n(b) if, in the case of a professional body, its equivalency assessments are recognized by at least two provincial professional bodies that regulate an occupation listed in TEER Category 1, 2 or 3 of the National Occupational Classification for which licensing by a provincial regulatory body is required.\n(5) [Public notice] The Minister shall make available to the public a list of the designated organizations or institutions.\n(6) [Definition service agreement] For the purpose of subsection (7), service agreement means an agreement concluded between the Government of Canada and an organization or institution for the purpose of having the organization or institution supply the service of assessing the authenticity of foreign diplomas, certificates and credentials and their equivalency to Canadian educational credentials.\n(7) [Revocation of designation] The Minister may revoke a designation if\n(a) the organization or institution no longer meets the criteria set out in subsection (4);\n(b) the organization or institution submitted false, misleading or inaccurate information or has contravened any provision of federal or provincial legislation relevant to the service provided by the organization or institution; or\n(c) either the Government of Canada or the organization or institution has terminated the service agreement.\n(8) [Conclusive evidence] For the purposes of paragraph (2)(e), subsection (2.1) and section 78, an equivalency assessment is conclusive evidence that the foreign diplomas, certificates or credentials are equivalent to Canadian educational credentials.",
+    "history": "SOR/2004-167, ss. 27, 80(F); SOR/2012-274, s. 5; SOR/2016-298, s. 4; SOR/2022-220, s. 2",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-75.html"
+  },
+  {
+    "id": "SOR-2002-227-s76",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "76",
+    "marginal_note": "Selection criteria",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Federal Skilled Worker Class",
+    "text": "76\n(1) For the purpose of determining whether a skilled worker, as a member of the federal skilled worker class, will be able to become economically established in Canada, they must be assessed on the basis of the following criteria:\n(a) the skilled worker must be awarded not less than the minimum number of required points referred to in subsection (2) on the basis of the following factors, namely,\n(i) education, in accordance with section 78,\n(ii) proficiency in the official languages of Canada, in accordance with section 79,\n(iii) experience, in accordance with section 80,\n(iv) age, in accordance with section 81,\n(v) arranged employment, in accordance with section 82, and\n(vi) adaptability, in accordance with section 83; and\n(b) the skilled worker must\n(i) have in the form of transferable and available funds, unencumbered by debts or other obligations, an amount equal to one half of the minimum necessary income applicable in respect of the group of persons consisting of the skilled worker and their family members, or\n(ii) be awarded points under paragraph 82(2)(a), (b) or (d) for arranged employment, as defined in subsection 82(1), in Canada.\n(2) [Number of points] The Minister shall fix and make available to the public the minimum number of points required of a skilled worker, on the basis of\n(a) the number of applications by skilled workers as members of the federal skilled worker class currently being processed;\n(b) the number of skilled workers projected to become permanent residents according to the report to Parliament referred to in section 94 of the Act; and\n(c) the potential, taking into account economic and other relevant factors, for the establishment of skilled workers in Canada.\n(3) [Circumstances for officer’s substituted evaluation] Whether or not the skilled worker has been awarded the minimum number of required points referred to in subsection (2), an officer may substitute for the criteria set out in paragraph (1)(a) their evaluation of the likelihood of the ability of the skilled worker to become economically established in Canada if the number of points awarded is not a sufficient indicator of whether the skilled worker may become economically established in Canada.\n(4) [Concurrence] An evaluation made under subsection (3) requires the concurrence of a second officer.",
+    "history": "SOR/2004-167, s. 28; SOR/2010-195, s. 4(F); SOR/2012-274, s. 6",
+    "last_amended": "2013-05-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-76.html"
+  },
+  {
+    "id": "SOR-2002-227-s77",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "77",
+    "marginal_note": "Conformity — applicable times",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Federal Skilled Worker Class",
+    "text": "77 For the purposes of Part 5, the requirements and criteria set out in sections 75 and 76 must be met on the date on which an application for a permanent resident visa is made and on the date on which it is issued.",
+    "history": "SOR/2012-274, s. 7",
+    "last_amended": "2013-05-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-77.html"
+  },
+  {
+    "id": "SOR-2002-227-s78",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "78",
+    "marginal_note": "Education (25 points)",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Selection Grid",
+    "text": "78\n(1) Points shall be awarded, to a maximum of 25, for a skilled worker’s Canadian educational credential or equivalency assessment submitted in support of an application, as follows:\n(a) 5 points for a secondary school credential;\n(b) 15 points for a one-year post-secondary program credential;\n(c) 19 points for a two-year post-secondary program credential;\n(d) 21 points for a post-secondary program credential of three years or longer;\n(e) 22 points for two or more post-secondary program credentials, one of which must be a credential issued on completion of a post-secondary program of three years or longer;\n(f) 23 points for a university-level credential at the master’s level or an entry-to-practice professional degree for an occupation listed in TEER Category 1 of the National Occupational Classification for which licensing by a provincial regulatory body is required; and\n(g) 25 points for a university-level credential at the doctoral level.\n(2) [More than one educational credential] For the purposes of subsection (1), points\n(a) except as set out in paragraph (1)(e), shall not be awarded cumulatively on the basis of more than one educational credential; and\n(b) shall be awarded on the basis of the Canadian educational credentials or equivalency assessments submitted in support of an application for a permanent resident visa that result in the highest number of points.",
+    "history": "SOR/2010-195, s. 5(F); SOR/2012-274, s. 7; SOR/2022-220, s. 3",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-78.html"
+  },
+  {
+    "id": "SOR-2002-227-s79",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "79",
+    "marginal_note": "Official languages",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Selection Grid",
+    "text": "79\n(1) A skilled worker must identify in their application for a permanent resident visa which language — English or French — is to be considered their first official language in Canada. They must have their proficiency in that language evaluated by an organization or institution that is designated under subsection 74(3) using a language test that is approved under that subsection.\n(2) [Proficiency in second language] If the skilled worker wishes to claim points for proficiency in their second official language, they must submit, in support of the application for a permanent resident visa, the results of a language test that is approved under subsection 74(3) , which results must be provided by an organization or institution that is designated under that subsection and must be less than two years old on the date on which their application is made.\n(3) [Proficiency in English and French (28 points)] Points for proficiency in the official languages of Canada shall be awarded up to a maximum of 24 points for the skilled worker’s first official language and a maximum of 4 points for the applicant’s second official language based on benchmarks set out in Canadian Language Benchmarks and the Niveaux de compétence linguistique canadiens, as follows:\n(a) for the four language skill areas in the skilled worker’s first official language,\n(i) 4 points per language skill area if the skilled worker’s proficiency meets the threshold fixed by the Minister under subsection 74(1) for that language skill area,\n(ii) 5 points per language skill area if the skilled worker’s proficiency exceeds the threshold fixed by the Minister under subsection 74(1) for that language skill area by one benchmark level, and\n(iii) 6 points per language skill area if the skilled worker’s proficiency exceeds the threshold fixed by the Minister under subsection 74(1) for that language skill area by at least two benchmark levels; and\n(b) for the four language skill areas in the skilled worker’s second official language, 4 points if the skilled worker’s proficiency in that language meets or exceeds benchmark level 5 in each of the four language skill areas.",
+    "history": "SOR/2004-167, s. 29; SOR/2008-253, s. 7; SOR/2010-195, s. 6(F); SOR/2011-54, s. 1; SOR/2012-274, ss. 7, 8; SOR/2016-298, s. 5",
+    "last_amended": "2016-11-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-79.html"
+  },
+  {
+    "id": "SOR-2002-227-s80",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "80",
+    "marginal_note": "Experience (15 points)",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Selection Grid",
+    "text": "80\n(1) Points shall be awarded, up to a maximum of 15 points, to a skilled worker for full-time work experience, or the equivalent in part-time work, within the 10 years before the date on which their application is made, as follows:\n(a) 9 points for one year of work experience;\n(b) 11 points for two to three years of work experience;\n(c) 13 points for four to five years of work experience; and\n(d) 15 points for six or more years of work experience.\n(2) [Listed occupation] For the purposes of subsection (1), points are awarded for work experience in occupations, other than a restricted occupation, that are listed in TEER Category 0, 1, 2 or 3 of the National Occupational Classification.\n(3) [Occupational experience] For the purposes of subsection (1), a skilled worker is considered to have experience in an occupation, regardless of whether they meet the employment requirements of the occupation as set out in the occupational descriptions of the National Occupational Classification, if they performed\n(a) the actions described in the lead statement for the occupation as set out in the occupational descriptions of the National Occupational Classification; and\n(b) at least a substantial number of the main duties of the occupation as set out in the occupational descriptions of the National Occupational Classification, including all the essential duties.\n(4) [Work in excess] A period of work experience in one occupation that exceeds 30 hours per week, or simultaneous periods of work experience in more than one full-time occupation, is to be evaluated as a single period of full-time work experience in a single occupation.\n(5) [Classification code] A skilled worker must specify in their application for a permanent resident visa the five-digit code in the National Occupational Classification that corresponds to each of the occupations that is engaged in by the applicant and that constitutes the skilled worker’s work experience.\n(6) [Officer’s duty] An officer is not required to consider occupations that have not been specified in the application.\n(7) [Repealed, SOR/2012-274, s. 9]",
+    "history": "SOR/2010-195, s. 7; SOR/2012-274, s. 9; SOR/2022-220, s. 4; SOR/2023-249, s. 5",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-80.html"
+  },
+  {
+    "id": "SOR-2002-227-s81",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "81",
+    "marginal_note": "Age (12 points)",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Selection Grid",
+    "text": "81 Points shall be awarded, up to a maximum of 12, for a skilled worker’s age on the date on which their application is made, as follows:\n(a) 12 points for a skilled worker 18 years of age or older but less than 36 years of age;\n(b) 11 points for a skilled worker 36 years of age;\n(c) 10 points for a skilled worker 37 years of age;\n(d) 9 points for a skilled worker 38 years of age;\n(e) 8 points for a skilled worker 39 years of age;\n(f) 7 points for a skilled worker 40 years of age;\n(g) 6 points for a skilled worker 41 years of age;\n(h) 5 points for a skilled worker 42 years of age;\n(i) 4 points for a skilled worker 43 years of age;\n(j) 3 points for a skilled worker 44 years of age;\n(k) 2 points for a skilled worker 45 years of age;\n(l) 1 point for a skilled worker 46 years of age; and\n(m) 0 points for a skilled worker under 18 years of age or 47 years of age or older.",
+    "history": "SOR/2012-274, s. 10",
+    "last_amended": "2013-05-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-81.html"
+  },
+  {
+    "id": "SOR-2002-227-s82",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "82",
+    "marginal_note": "Definition of arranged employment",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Selection Grid",
+    "text": "82\n(1) In this section, arranged employment means an offer of employment that is made by a single employer other than an embassy, high commission or consulate in Canada or an employer who is referred to in subparagraphs 200(3)(h)(ii) or (iii), that is for continuous full-time work in Canada having a duration of at least one year after the date on which a permanent resident visa is issued and that is with respect to an occupation that is listed in TEER Category 0, 1, 2 or 3 of the National Occupational Classification.\n(2) [Arranged employment (10 points)] Ten points shall be awarded to a skilled worker for arranged employment if they are able to perform and are likely to accept and carry out the employment and\n(a) the skilled worker is in Canada and holds a work permit that is valid on the date on which their application for a permanent resident visa is made and, on the date on which the visa is issued, holds a valid work permit or is authorized to work in Canada under section 186 and\n(i) the work permit was issued based on a positive determination made by an officer under subsection 203(1) with respect to the skilled worker’s employment with their current employer in an occupation that is listed in TEER Category 0, 1, 2 or 3 of the National Occupational Classification and the assessment by the Department of Employment and Social Development on the basis of which the determination was made is not suspended or revoked,\n(ii) the skilled worker is working for an employer specified on the work permit, and\n(iii) that employer has offered arranged employment to the skilled worker;\n(b) the skilled worker is in Canada and holds a work permit that was issued under the circumstances described in paragraph 204(a) or (c) or in section 205 and is valid on the date on which their application for a permanent resident visa is made and, on the date on which the visa is issued, holds a valid work permit or is authorized to work in Canada under section 186 and\n(i) the skilled worker is working for an employer specified on the work permit,\n(ii) that employer has offered an arranged employment to the skilled worker, and\n(iii) the skilled worker has accumulated at least one year of full-time work experience, or the equivalent in part-time work, over a continuous period of work for that employer;\n(c) the skilled worker does not hold a valid work permit, is not authorized to work in Canada under section 186 on the date on which their application for a permanent resident visa is made and\n(i) an employer has offered arranged employment to the skilled worker, and\n(ii) an officer has approved the offer of employment based on a valid assessment — provided to the officer by the Department of Employment and Social Development, on the same basis as an assessment provided for the issuance of a work permit, at the request of the employer or an officer — that the requirements set out in subsection 203(1) with respect to the offer have been met; or\n(d) on the date on which their application for a permanent resident visa is made and on the date on which the visa is issued, the skilled worker holds a valid work permit or is authorized to work in Canada under section 186 and\n(i) the circumstances referred to in subparagraph (a)(ii) or (iii) do not apply,\n(ii) the circumstances referred to in paragraph (b) do not apply, and\n(iii) the circumstances referred to in subparagraphs (c)(i) and (ii) apply.",
+    "history": "SOR/2004-167, s. 30; SOR/2010-172, s. 5; SOR/2012-274, s. 11; 2013, c. 40, s. 237; SOR/2013-245, s. 1; SOR/2015-144, s. 1; SOR/2015-147, s. 1; SOR/2016-298, s. 6; SOR/2022-142, s. 1; SOR/2022-220, s. 5",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-82.html"
+  },
+  {
+    "id": "SOR-2002-227-s83",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "83",
+    "marginal_note": "Adaptability (10 points)",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Selection Grid",
+    "text": "83\n(1) A maximum of 10 points for adaptability shall be awarded to a skilled worker on the basis of any combination of the following elements:\n(a) for the language proficiency of the skilled worker’s accompanying spouse or common-law partner, other than a permanent resident residing in Canada or a Canadian citizen, in either official language, evaluated at at least benchmark level 4 for each of the four language skill areas, as set out in the Canadian Language Benchmarks or the Niveaux de compétence linguistique canadiens, and demonstrated by the results of a language test that is approved under subsection 74(3) from an organization or institution designated under that subsection, which results must be less than two years old on the date on which the application for a permanent resident visa is made, 5 points;\n(b) for a period of full-time study in Canada by the skilled worker of at least two academic years in a program of at least two years in duration whether or not they obtained an educational credential for completing the program and during which period they remained in good academic standing as defined by the institution, 5 points;\n(b.1) for a period of full-time study in Canada by the skilled worker’s accompanying spouse or common-law partner, other than a permanent resident residing in Canada or a Canadian citizen, of at least two academic years in a program of at least two years in duration whether or not the accompanying spouse or common-law partner obtained an educational credential for completing the program, and during which period the accompanying spouse or common-law partner remained in good academic standing as defined by the institution, 5 points;\n(c) for any previous period of full-time work under a work permit or authorized under section 186 of at least one year in Canada by the skilled worker in an occupation that is listed in TEER Category 0, 1, 2 or 3 of the National Occupational Classification, 10 points;\n(c.1) for any previous period of full-time work under a work permit or authorized under section 186 of at least one year in Canada by the skilled worker’s accompanying spouse or common-law partner, other than a permanent resident residing in Canada or a Canadian citizen, 5 points;\n(d) for being related to, or for having an accompanying spouse or accompanying common-law partner who is related to, a person living in Canada who is described in subsection (5), 5 points; and\n(e) for being awarded points for arranged employment in Canada under subsection 82(2), 5 points.\n(2) [Full-time study] For the purposes of paragraphs (1)(b) and (b.1), full-time study means at least 15 hours of instruction per week during the academic year, authorized under a study permit or under section 188, at a secondary or post-secondary institution in Canada that is recognized by the provincial authorities responsible for registering, accrediting, supervising and regulating such institutions, including any period of training in the workplace that forms part of the course of instruction.\n(3) and (4) [Repealed, SOR/2012-274, s. 12]\n(5) [Family relationships in Canada] For the purposes of paragraph (1)(d), a skilled worker shall be awarded 5 points if\n(a) the skilled worker or the skilled worker’s accompanying spouse or accompanying common-law partner is related by blood, marriage, common-law partnership or adoption to a person who is 18 years or older, a Canadian citizen or permanent resident living in Canada and who is\n(i) their father or mother,\n(ii) the father or mother of their father or mother,\n(iii) their child,\n(iv) a child of their child,\n(v) a child of their father or mother,\n(vi) a child of the father or mother of their father or mother, other than their father or mother, or\n(vii) a child of the child of their father or mother.\n(b) [Repealed, SOR/2012-274, s. 12]",
+    "history": "SOR/2012-274, s. 12; SOR/2014-140, s. 3; SOR/2016-298, s. 7; SOR/2022-220, s. 6",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-83.html"
+  },
+  {
+    "id": "SOR-2002-227-s84",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "84",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Requirements",
+    "text": "84 [Repealed, SOR/2008-202, s. 1]",
+    "history": "",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-84.html"
+  },
+  {
+    "id": "SOR-2002-227-s85",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85",
+    "marginal_note": "Permanent resident status",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Requirements",
+    "text": "85 A foreign national who is an accompanying family member of a person who makes an application as a member of the federal skilled worker class shall become a permanent resident if, following an examination, it is established that\n(a) the person who made the application has become a permanent resident; and\n(b) the foreign national is not inadmissible.",
+    "history": "SOR/2008-202, s. 1",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.html"
+  },
+  {
+    "id": "SOR-2002-227-s85.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85.1",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Transitional Federal Skilled Worker Class",
+    "text": "85.1 [Repealed, SOR/2019-174, s. 8]",
+    "history": "",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s85.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85.2",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Transitional Federal Skilled Worker Class",
+    "text": "85.2 [Repealed, SOR/2019-174, s. 8]",
+    "history": "",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s85.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85.3",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Transitional Federal Skilled Worker Class",
+    "text": "85.3 [Repealed, SOR/2019-174, s. 8]",
+    "history": "",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s85.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85.4",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Transitional Federal Skilled Worker Class",
+    "text": "85.4 [Repealed, SOR/2008-253, s. 8]",
+    "history": "",
+    "last_amended": "2008-09-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s85.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85.5",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Transitional Federal Skilled Worker Class",
+    "text": "85.5 [Repealed, SOR/2008-202, s. 2]",
+    "history": "",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s85.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "85.6",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Transitional Federal Skilled Worker Class",
+    "text": "85.6 [Repealed, SOR/2019-174, s. 8]",
+    "history": "",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 85.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-85.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s86",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "86",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Quebec Skilled Worker Class",
+    "text": "86\n(1) For the purposes of subsection 12(2) of the Act, the Quebec skilled worker class is hereby prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada.\n(2) [Member of the class] A foreign national is a member of the Quebec skilled worker class if they\n(a) intend to reside in the Province of Quebec; and\n(b) are named in a Certificat de sélection du Québec issued to them by that Province.\n(3) and (4) [Repealed, SOR/2008-253, s. 9]\n(5) [Requirements for accompanying family members] A foreign national who is an accompanying family member of a person who makes an application as a member of the Quebec skilled worker class shall become a permanent resident if, following an examination, it is established that\n(a) the person who made the application has become a permanent resident; and\n(b) the foreign national is not inadmissible.",
+    "history": "SOR/2004-167, s. 80(F); SOR/2008-202, s. 3; SOR/2008-253, s. 9",
+    "last_amended": "2008-09-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-86.html"
+  },
+  {
+    "id": "SOR-2002-227-s87",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "87",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Provincial Nominee Class",
+    "text": "87\n(1) For the purposes of subsection 12(2) of the Act, the provincial nominee class is hereby prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada.\n(2) [Member of the class] A foreign national is a member of the provincial nominee class if\n(a) subject to subsection (5), they are named in a nomination certificate issued by the government of a province under a provincial nomination agreement between that province and the Minister; and\n(b) they intend to reside in the province that has nominated them.\n(3) [Substitution of evaluation] If the fact that the foreign national is named in a certificate referred to in paragraph (2)(a) is not a sufficient indicator of whether they may become economically established in Canada and an officer has consulted the government that issued the certificate, the officer may substitute for the criteria set out in subsection (2) their evaluation of the likelihood of the ability of the foreign national to become economically established in Canada.\n(4) [Concurrence] An evaluation made under subsection (3) requires the concurrence of a second officer.\n(5) [Exclusion] Subject to subsection (6), a foreign national who is named in a certificate referred to in paragraph (2)(a) shall not be considered a member of the provincial nominee class if\n(a) the nomination was based on the provision of capital by the foreign national; or\n(b) the foreign national intends to participate in, or has participated in, an immigration-linked investment scheme.\n(6) [Exception] Subsection (5) does not apply if\n(a) the capital is provided by the foreign national to a business in the province that nominated them, other than a business operated primarily for the purpose of deriving investment income such as interest, dividends or capital gains;\n(b) the foreign national controls or will control\n(i) a percentage of equity in the business equal to or greater than 33 1/3 per cent, or\n(ii) an equity investment in the business of at least $1,000,000;\n(c) the foreign national provides or will provide active and ongoing management of the business from within the province that nominated them; and\n(d) the terms of the investment in the business do not include a redemption option.\n(7) and (8) [Repealed, SOR/2008-253, s. 10]\n(9) [Definitions] The following definitions apply in this section.\nimmigration-linked investment scheme means a strategy or plan\n(a) where one of the objectives of the strategy or plan is to facilitate immigration to Canada and one of the objectives of the promoters of the strategy or plan is to raise capital; or\n(b) where the agreement or arrangement in respect of the strategy or plan was entered into primarily for the purpose of acquiring a status or privilege under the Act. (projet de placement lié à l’immigration)\npercentage of equity means\n(a) in respect of a sole proprietorship, 100% of the equity of the sole proprietorship controlled by a foreign national or their spouse or common-law partner;\n(b) in respect of a corporation, the percentage of the issued and outstanding voting shares of the capital stock of the corporation controlled by a foreign national or their spouse or common-law partner; and\n(c) in respect of a partnership or joint venture, the percentage of the profit or loss of the partnership or joint venture to which a foreign national or their spouse or common-law partner is entitled. (pourcentage des capitaux propres)\n(10) [Non-application] Subsections (5), (6) and (9) do not apply in respect of a foreign national who is issued a nomination certificate referred to in paragraph (2)(a) before September 2, 2008.\n(11) [Transitional] Subsections (5) and (6) as they read immediately before September 2, 2008 apply in respect of a foreign national referred to in subsection (10).\n(12) [Requirements for accompanying family members] A foreign national who is an accompanying family member of a person who makes an application as a member of the provincial nominee class shall become a permanent resident if, following an examination, it is established that\na) the person who made the application has become a permanent resident; and\nb) the foreign national is not inadmissible.",
+    "history": "SOR/2004-167, s. 80(F); SOR/2008-202, ss. 4, 5; SOR/2008-253, s. 10; SOR/2009-164, s. 1; SOR/2010-195, s. 8(F); SOR/2016-316, s. 3; SOR/2019-212, s. 4(F)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-87.html"
+  },
+  {
+    "id": "SOR-2002-227-s87.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "87.1",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Canadian Experience Class",
+    "text": "87.1\n(1) For the purposes of subsection 12(2) of the Act, the Canadian experience class is prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada, their experience in Canada, and their intention to reside in a province other than the Province of Quebec.\n(2) [Member of the class] A foreign national is a member of the Canadian experience class if\n(a) they have acquired in Canada, within the three years before the date on which their application for permanent residence is made, at least one year of full-time work experience, or the equivalent in part-time work experience, in one or more occupations, other than a restricted occupation, that are listed in TEER Category 0, 1, 2 or 3 of the National Occupational Classification;\n(b) during that period of employment they performed the actions described in the lead statement for the occupation as set out in the occupational descriptions of the National Occupational Classification;\n(c) during that period of employment they performed a substantial number of the main duties of the occupation as set out in the occupational descriptions of the National Occupational Classification, including all of the essential duties;\n(d) they have had their proficiency in the English or French language evaluated by an organization or institution that is designated under subsection 74(3) using a language test that is approved under that subsection, the results of which must indicate that the foreign national has met the applicable threshold that is fixed by the Minister under subsection 74(1) for each of the four language skill areas; and\n(e) in the case where they have acquired the work experience referred to in paragraph (a) in more than one occupation, they meet the threshold for proficiency in the English or French language, fixed by the Minister under subsection 74(1), for the occupation in which they have acquired the greater amount of work experience in the three years referred to in paragraph (a).\n(3) [Application] For the purposes of subsection (2),\n(a) any period of employment during which the foreign national was engaged in full-time study shall not be included in calculating a period of work experience;\n(b) any period of self-employment or unauthorized work shall not be included in calculating a period of work experience; and\n(c) the foreign national must have had temporary resident status during their period of work experience.\n(d) to (g) [Repealed, SOR/2012-274, s. 13]\n(4) and (5) [Repealed, SOR/2012-274, s. 13]",
+    "history": "SOR/2008-254, s. 3; SOR/2011-54, s. 2; SOR/2012-274, s. 13; SOR/2016-298, s. 8; SOR/2021-242, s. 6(E); SOR/2022-220, s. 7",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 87.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-87.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s87.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "87.2",
+    "marginal_note": "Definition of skilled trade occupation",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Federal Skilled Trades Class",
+    "text": "87.2\n(1) In this section, skilled trade occupation means an occupation, other than a restricted occupation, in any of the following groups listed in the National Occupational Classification:\n(a) Major Group 72, technical trades and transportation officers and controllers, excluding Sub-major Group 726, transportation officers and controllers;\n(b) Major Group 73, general trades;\n(c) Major Group 82, supervisors in natural resources, agriculture and related production;\n(d) Major Group 83, occupations in natural resources and related production;\n(e) Major Group 92, processing, manufacturing and utilities supervisors and utilities operators and controllers;\n(f) Major Group 93, central control and process operators and aircraft assembly assemblers and inspectors, excluding Sub-major Group 932, aircraft assemblers and aircraft assembly inspectors;\n(g) Minor Group 6320, cooks, butchers and bakers; and\n(h) Unit Group 62200, chefs.\n(2) [Class] For the purposes of subsection 12(2) of the Act, the federal skilled trades class is prescribed as a class of persons who are skilled trades workers and who may become permanent residents on the basis of their ability to become economically established in Canada in a skilled trade occupation and their intention to reside in a province other than the Province of Quebec.\n(3) [Member of class] A foreign national is a member of the federal skilled trades class if\n(a) they have had their proficiency in the English or French language evaluated by an organization or institution that is designated under subsection 74(3) using a language test that is approved under that subsection, the results of which must indicate that the foreign national has met the applicable threshold that is fixed by the Minister under subsection 74(1) for each of the four language skill areas;\n(b) they have, during the five years before the date on which their permanent resident visa application is made, acquired at least two years of full-time work experience, or the equivalent in part-time work, in the skilled trade occupation specified in the application after becoming qualified to independently practice the occupation, and during that period of employment has performed\n(i) the actions described in the lead statement for the occupation as set out in the occupational descriptions of the National Occupational Classification, and\n(ii) a substantial number of the main duties listed in the description of the occupation set out in the National Occupational Classification, including all of the essential duties;\n(c) they have met the relevant employment requirements of the skilled trade occupation specified in the application as set out in the National Occupational Classification, except for the requirement to obtain a certificate of qualification issued by a competent provincial authority; and\n(d) they meet at least one of the following requirements:\n(i) they hold a certificate of qualification issued by a competent provincial or federal authority in the skilled trade occupation specified in the application for a permanent resident visa,\n(ii) they are in Canada and hold a work permit that is valid on the date on which their application for a permanent resident visa is made and, on the date on which the visa is issued, hold a valid work permit or are authorized to work in Canada under section 186 and\n(A) the work permit was issued based on a positive determination made by an officer under subsection 203(1) with respect to their employment with their current employer in a skilled trade occupation and the assessment by the Department of Employment and Social Development on the basis of which the determination was made is not suspended or revoked,\n(B) they are working for an employer specified on the work permit,\n(C) they have an offer of employment that is for continuous full-time work having a total duration of at least one year after the date on which a permanent resident visa is issued and that is in the skilled trade occupation that is specified in the application and is in the same minor group set out in the National Occupational Classification as the occupation specified on their work permit, and\n(D) the offer is made by up to two employers who are specified on the work permit, none of whom is an embassy, high commission or consulate in Canada or an employer who is referred to in subparagraph 200(3)(h)(ii) or (iii),\n(iii) they are in Canada and hold a work permit that was issued under the circumstances described in paragraph 204(a) or (c) or in section 205 and that is valid on the date on which their application for a permanent resident visa is made and, on the date on which the visa is issued, hold a valid work permit or are authorized to work in Canada under section 186 and\n(A) they are working for an employer specified on the work permit,\n(B) they have an offer of employment that is for continuous full-time work having a total duration of at least one year after the date on which a permanent resident visa is issued and that is in the skilled trade occupation that is specified in the application and is in the same minor group set out in the National Occupational Classification as the occupation specified on their work permit,\n(C) the offer is made by up to two employers who are specified on the work permit, none of whom is an embassy, high commission or consulate in Canada or an employer who is referred to in subparagraph 200(3)(h)(ii) or (iii), and\n(D) they have accumulated at least one year of full-time work experience, or the equivalent in part-time work, over a continuous period of work for the employers who made the offer,\n(iv) they do not hold a valid work permit, are not authorized to work in Canada under section 186 on the date on which their application for a permanent resident visa is made and\n(A) they have an offer of employment that is for continuous full-time work having a total duration of at least one year after the date on which a permanent resident visa is issued and that is in the skilled trade occupation specified in the application,\n(B) the offer is made by up to two employers, none of whom is an embassy, high commission or consulate in Canada or an employer who is referred to in subparagraph 200(3)(h)(ii) or (iii), and\n(C) an officer has approved the offer of employment based on a valid assessment — provided to the officer by the Department of Employment and Social Development, on the same basis as an assessment provided for the issuance of a work permit, at the request of up to two employers or an officer — that the requirements set out in subsection 203(1) with respect to the offer have been met, and\n(v) on the date on which their application for a permanent resident visa is made and on the date on which it is issued, they either hold a valid work permit or are authorized to work in Canada under section 186 and\n(A) the circumstances referred to in clause (ii)(B) or (C) do not apply,\n(B) the circumstances referred to in subparagraph (iii) do not apply, and\n(C) the circumstances referred to in clauses (iv)(A), (B) and (C) apply.\n(4) [Substitution of officer’s evaluation] If the requirements referred to in subsection (3), whether or not they are met, are not sufficient indicators of whether the foreign national will become economically established in Canada, an officer may substitute their evaluation for the requirements. This decision requires the concurrence of another officer.\n(5) [Requirement for funds] With the exception of the foreign nationals referred to in subparagraphs (3)(d)(ii), (iii) and (v), the foreign national must have, in the form of transferable and available funds, unencumbered by debts or other obligations, an amount equal to one half of the minimum necessary income applicable in respect of the group of persons consisting of the skilled trades worker and their family members.",
+    "history": "SOR/2012-274, s. 14; 2013, c. 40, s. 237; SOR/2013-245, s. 2; SOR/2015-144, s. 2; SOR/2015-147, s. 1; SOR/2016-298, s. 9; SOR/2021-242, s. 7; SOR/2022-142, s. 2; SOR/2022-220, s. 8",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 87.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-87.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s87.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "87.3",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 1 - Skilled Workers",
+    "heading": "Atlantic Immigration Class",
+    "text": "87.3\n(1) For the purposes of subsection 12(2) of the Act, the Atlantic immigration class is prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada.\n(2) [Member of class] A foreign national is a member of the Atlantic immigration class if they\n(a) are named in an endorsement certificate issued by the government of an Atlantic province — on or after the day on which this section comes into force — under an Atlantic immigration agreement between that province and the Minister, which must be valid on the date on which their application for a permanent resident visa is made and must not subsequently have been revoked;\n(b) intend to reside in the Atlantic province that issued the endorsement certificate;\n(c) meet either the work experience requirements set out in subsections (3) and (4) or the recent graduate requirements set out in subsection (5);\n(d) have an offer of employment that meets the requirements set out in subsections (6) and (7);\n(e) meet the educational requirements set out in subsection (9);\n(f) have had their proficiency in the English or French language evaluated by an organization or institution that is designated under subsection 74(3) using a language test that is approved under that subsection, the results of which must be less than two years old on the date on which their application for a permanent resident visa is made and must indicate that the foreign national has met the applicable threshold that is fixed by the Minister under subsection 74(1) for each of the four language skill areas; and\n(g) have — unless they are authorized to work and already working in Canada — in the form of transferable and available funds, unencumbered by debts or other obligations, an amount equal to one eighth of the amount identified, in the most recent edition of the publication concerning low-income cut-offs published annually by Statistics Canada under the Statistics Act, for urban areas of residence of 500,000 persons or more, as the minimum amount of before-tax annual income that is necessary to support a group of persons equal in number to the total number of the applicant and their family members.\n(3) [Work experience] A foreign national meets the work experience requirements if\n(a) they have acquired, within the five years before the date on which their application for a permanent resident visa is made, at least one year of full-time work experience, or the equivalent in part-time work experience, in at least one of the occupations, other than a restricted occupation, that are listed in TEER Category 0, 1, 2, 3 or 4 of the National Occupational Classification;\n(b) during that period of employment they performed the actions described in the lead statement for the occupation as set out in the occupational descriptions of the National Occupational Classification; and\n(c) during that period of employment they performed a substantial number of the main duties of the occupation as set out in the occupational descriptions of the National Occupational Classification, including all of the essential duties.\n(4) [Excluded work experience] For the purposes of paragraph (3)(a),\n(a) any period of self-employment is not included in calculating a period of work experience; and\n(b) any period of work acquired in Canada is not included in calculating a period of work experience, unless the foreign national was authorized to work and had temporary resident status during that period.\n(5) [Recent graduate] A foreign national meets the recent graduate requirements if they\n(a) obtained, as a full-time student, within the two years before the date on which their application for a permanent resident visa is made, a post-secondary educational credential issued by an institution in an Atlantic province that is set out in the document entitled Recognized Post-Secondary Institutions – Atlantic Immigration Program, published by the Minister, as amended from time to time, on the completion of a program of study that was\n(i) of at least two years in duration,\n(ii) not devoted primarily to the study of English or French as a second language, and\n(iii) undertaken primarily as in-person learning;\n(b) were physically present in the Atlantic province for at least 16 months during the two years preceding the day on which that credential was issued;\n(c) had temporary resident status for the entire period of study working toward the credential and any work or study completed during that period was authorized; and\n(d) were not in receipt of a scholarship or fellowship that was conditional on their return to another country at the conclusion of their studies.\n(6) [Offer of employment] The offer of employment must meet the following requirements:\n(a) it must be for continuous full-time work having a duration that is\n(i) indeterminate, in the case of an offer for employment in an occupation that is listed in TEER Category 4 of the National Occupational Classification, or\n(ii) of at least one year after the date on which a permanent resident visa is issued, in any other case;\n(b) it must be for employment that the foreign national is able to perform and is likely to accept and carry out;\n(c) it must be made by the employer named in the endorsement certificate, and that employer must not be referred to in any of subparagraphs 200(3)(h)(i) to (iii) or more than 50% owned or controlled, directly or indirectly, by the foreign national or their spouse or common-law partner; and\n(d) it must be for employment in an occupation that\n(i) is listed in TEER Category 0, 1, 2, 3 or 4 of the National Occupational Classification, in the case of a foreign national who meets the recent graduate requirements,\n(ii) corresponds to unit group 33102 or 44101 of the National Occupational Classification, in the case of a foreign national who meets the work experience requirements set out in paragraph (3)(a) based on experience in an occupation that corresponds to unit group 31301 or 32101 of the National Occupational Classification, or\n(iii) is listed in a TEER category in the National Occupational Classification that is at the same level or a higher level than the occupation in which most of the work experience relied on for the purpose of paragraph (3)(a) was acquired, in any other case.\n(e) [Repealed, SOR/2022-220, s. 9]\n(7) [TEER category hierarchy] For the purposes of subparagraph (6)(d)(iii),\n(a) TEER Category 0 in the National Occupational Classification is at a higher level than TEER Category 1;\n(b) TEER Category 1 is at a higher level than TEER Categories 2 and 3;\n(c) TEER Categories 2 and 3 are at the same level; and\n(d) TEER Categories 2 and 3 are at a higher level than TEER Category 4.\n(8) [Repealed, SOR/2022-220, s. 9]\n(9) [Educational requirements] A foreign national meets the educational requirements if\n(a) in the case of a foreign national who has an offer of employment in an occupation that is listed in TEER Category 0 or 1 of the National Occupational Classification, they hold a post-secondary Canadian educational credential from a program of study of a duration of at least one year or a foreign diploma, certificate or credential supported by an equivalency assessment — which must be less than five years old on the date on which their application is made — establishing that the foreign diploma, certificate or credential is equivalent to such a Canadian educational credential; or\n(b) in the case of a foreign national who has an offer of employment in an occupation that is listed in TEER Category 2, 3 or 4 of the National Occupational Classification, they hold a Canadian educational credential or a foreign diploma, certificate or credential supported by an equivalency assessment, which must be less than five years old on the date on which their application is made.",
+    "history": "SOR/2021-242, s. 8; SOR/2022-220, s. 9",
+    "last_amended": "2022-11-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 87.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-87.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s88",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "88",
+    "marginal_note": "Definitions",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Interpretation",
+    "text": "88\n(1) The definitions in this subsection apply in this Division.\nagent[Repealed, SOR/2016-316, s. 4]\nallocation period[Repealed, SOR/2016-316, s. 4]\napproved fund[Repealed, SOR/2016-316, s. 4]\nbusiness experience[Repealed, SOR/2016-316, s. 4]\ndebt obligation[Repealed, SOR/2016-316, s. 4]\nentrepreneur[Repealed, SOR/2016-316, s. 4]\nentrepreneur selected by a province[Repealed, SOR/2016-316, s. 4]\nformer Regulations has the same meaning as in subsection 316(1). (ancient règlement)\nfull-time job equivalent[Repealed, SOR/2016-316, s. 4]\nfund[Repealed, SOR/2016-316, s. 4]\ninvestment[Repealed, SOR/2016-316, s. 4]\ninvestor[Repealed, SOR/2016-316, s. 4]\ninvestor selected by a province[Repealed, SOR/2016-316, s. 4]\nlanguage skill area means speaking, oral comprehension, reading or writing. (habileté langagière)\nminimum net worth[Repealed, SOR/2016-316, s. 4]\nnet assets[Repealed, SOR/2016-316, s. 4]\nnet income[Repealed, SOR/2016-316, s. 4]\nnet worth[Repealed, SOR/2016-316, s. 4]\npercentage of equity[Repealed, SOR/2016-316, s. 4]\nprovincial allocation[Repealed, SOR/2016-316, s. 4]\nqualifying business[Repealed, SOR/2016-316, s. 4]\nqualifying Canadian business[Repealed, SOR/2016-316, s. 4]\nrelevant experience, in respect of\n(a) a self-employed person, other than a self-employed person selected by a province, means a minimum of two years of experience, during the period beginning five years before the date of application for a permanent resident visa and ending on the day a determination is made in respect of the application, consisting of\n(i) in respect of cultural activities,\n(A) two one-year periods of experience in self-employment in cultural activities,\n(B) two one-year periods of experience in participation at a world class level in cultural activities, or\n(C) a combination of a one-year period of experience described in clause (A) and a one-year period of experience described in clause (B),\n(ii) in respect of athletics,\n(A) two one-year periods of experience in self-employment in athletics,\n(B) two one-year periods of experience in participation at a world class level in athletics, or\n(C) a combination of a one-year period of experience described in clause (A) and a one-year period of experience described in clause (B), and\n(iii) in respect of the purchase and management of a farm, two one-year periods of experience in the management of a farm; and\n(b) a self-employed person selected by a province, has the meaning provided by the laws of the province. (expérience utile)\nself-employed person means a foreign national who has relevant experience and has the intention and ability to be self-employed in Canada and to make a significant contribution to specified economic activities in Canada. (travailleur autonome)\nself-employed person selected by a province[Repealed, SOR/2016-316, s. 4]\nspecified economic activities, in respect of\n(a) a self-employed person, other than a self-employed person selected by a province, means cultural activities, athletics or the purchase and management of a farm; and\n(b) a self-employed person selected by a province, has the meaning provided by the laws of the province. (activités économiques déterminées)\n(2) and (3) [Repealed, SOR/2016-316, s. 4]",
+    "history": "SOR/2003-383, s. 4; SOR/2004-167, s. 31; SOR/2010-218, s. 1; SOR/2011-124, s. 1; SOR/2012-274, s. 15; SOR/2016-316, s. 4",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-88.html"
+  },
+  {
+    "id": "SOR-2002-227-s89",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "89",
+    "marginal_note": "Artificial transactions",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "General",
+    "text": "89 For the purposes of this Division, an applicant in the self-employed persons class or an applicant in the start-up business class is not considered to have met the applicable requirements of this Division if the fulfillment of those requirements is based on one or more transactions that were entered into primarily for the purpose of acquiring a status or privilege under the Act rather than\n(a) in the case of an applicant in the self-employed class, for the purpose of self-employment; and\n(b) in the case of an applicant in the start-up business class, for the purpose of engaging in the business activity for which a commitment referred to in paragraph 98.01(2)(a) was intended.",
+    "history": "SOR/2016-316, s. 5; SOR/2018-72, s. 2",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-89.html"
+  },
+  {
+    "id": "SOR-2002-227-s89.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "89.1",
+    "marginal_note": "Permanent resident status",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "General",
+    "text": "89.1 A foreign national who is an accompanying family member of a person who makes an application as a member of the Quebec investor class, the Quebec entrepreneur class, the start-up business class, the self-employed persons class or the Quebec self-employed persons class shall become a permanent resident if, following an examination, it is established that\n(a) the person who made the application has become a permanent resident; and\n(b) the foreign national is not inadmissible.",
+    "history": "SOR/2018-72, s. 2",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 89.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-89.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s90",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "90",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "90\n(1) For the purposes of subsection 12(2) of the Act, the Quebec investor class is prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada.\n(2) [Member of class] A foreign national is a member of the Quebec investor class if they\n(a) intend to reside in Quebec; and\n(b) are named in a Certificat de sélection du Québec issued by Quebec.",
+    "history": "SOR/2016-316, s. 5",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-90.html"
+  },
+  {
+    "id": "SOR-2002-227-s91",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "91",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "91 [Repealed, SOR/2016-316, s. 5]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-91.html"
+  },
+  {
+    "id": "SOR-2002-227-s92",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "92",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "92 [Repealed, SOR/2016-316, s. 5]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-92.html"
+  },
+  {
+    "id": "SOR-2002-227-s93",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "93",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "93 [Repealed, SOR/2016-316, s. 5]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-93.html"
+  },
+  {
+    "id": "SOR-2002-227-s94",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "94",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "94 [Repealed, SOR/2016-316, s. 5]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-94.html"
+  },
+  {
+    "id": "SOR-2002-227-s95",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "95",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "95 [Repealed, SOR/2016-316, s. 5]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-95.html"
+  },
+  {
+    "id": "SOR-2002-227-s96",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "96",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Investor Class",
+    "text": "96 [Repealed, SOR/2016-316, s. 5]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-96.html"
+  },
+  {
+    "id": "SOR-2002-227-s97",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "97",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Entrepreneur Class",
+    "text": "97\n(1) For the purposes of subsection 12(2) of the Act, the Quebec entrepreneur class is prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada.\n(2) [Member of class] A foreign national is a member of the Quebec entrepreneur class if they\n(a) intend to reside in Quebec; and\n(b) are named in a Certificat de sélection du Québec issued by Quebec.",
+    "history": "SOR/2016-316, s. 6",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-97.html"
+  },
+  {
+    "id": "SOR-2002-227-s98",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Entrepreneur Class",
+    "text": "98 [Repealed, SOR/2016-316, s. 6]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.01",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.01",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.01\n(1) For the purposes of subsection 12(2) of the Act, the start-up business class is prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada, who meet the requirements of subsection (2) and who intend to reside in a province other than Quebec.\n(2) [Member of class] A foreign national is a member of the start-up business class if\n(a) they have obtained a commitment that is made by one or more entities designated under subsection 98.03(1), that is less than six months old on the date on which their application for a permanent resident visa is made and that meets the requirements of section 98.04;\n(b) they have submitted the results of a language test that is approved under subsection 102.3(4), which results must be provided by an organization or institution that is designated under that subsection, be less than two years old on the date on which their application for a permanent resident visa is made and indicate that the foreign national has met at least benchmark level 5 in either official language for all four language skill areas, as set out in the Canadian Language Benchmarks or the Niveaux de compétence linguistique canadiens, as applicable;\n(c) they have, excluding any investment made by a designated entity into their business, transferable and available funds unencumbered by debts or other obligations of an amount that is equal to one half of the amount identified, in the most recent edition of the publication concerning low income cut-offs published annually by Statistics Canada under the Statistics Act, for urban areas of residence of 500,000 persons or more, as the minimum amount of before-tax annual income that is necessary to support a group of persons equal in number to the total number of the applicant and their family members; and\n(d) they have started a qualifying business within the meaning of section 98.06.\n(3) [Size] No more than five applicants are to be considered members of the start-up business class in respect of the same business.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.01.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.02",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.02",
+    "marginal_note": "Agreements with organizations",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.02\n(1) The Minister may enter into an agreement with an organization to provide for any matter related to the start-up business class, including\n(a) the making of recommendations and the provision of advice to the Minister on the designation of an entity and on the revocation of those designations;\n(b) the establishment of criteria, standards of conduct and best practices for the making of commitments or the performance of other activities related to the start-up business class by an entity;\n(c) the making of recommendations and the provision of advice to the Minister on the operation of these Regulations with respect to the start-up business class;\n(d) the establishment of peer review panels referred to in section 98.09; and\n(e) the submission of reports to the Minister on the activities of designated entities.\n(2) [Requirements] In order to exercise the functions referred to in paragraphs (1)(a), (b), (d) and (e), the organization must have expertise in relation to the type of entity in question, namely,\n(a) business incubators;\n(b) angel investor groups; or\n(c) venture capital funds.\n(3) [Conditions] An organization may exercise the functions referred to in subsection (1) only when the following conditions apply:\n(a) the organization is in compliance with the agreement and the agreement remains in force;\n(b) subject to subsections 98.12(2) and 98.13(4), the organization complies with requirements imposed under subsection 98.12(1) and paragraphs 98.13(2)(b), (c), and (f) and requests made under subsection 98.13(3);\n(c) the organization is in compliance with these Regulations; and\n(d) the organization has expertise in relation to at least one of the entity types referred to in paragraphs (2)(a) to (c).",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.02.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.03",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.03",
+    "marginal_note": "Designation",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.03\n(1) The Minister must designate the entities referred to in subsection 98.01(2) according to the following categories:\n(a) business incubators;\n(b) angel investor groups; and\n(c) venture capital funds.\n(2) [Requirements] The Minister may only designate an entity if\n(a) it is recognized for its expertise in assessing the potential for and assisting in the success of start-up business opportunities in Canada; and\n(b) it has the ability to assess the potential for and assist in the success of start-up business opportunities in Canada.\n(3) [Conditions] A designated entity must respect the following conditions:\n(a) it must continue to meet the requirements of subsection (2);\n(b) it must enter only into commitments that respect these Regulations;\n(c) it must provide the Minister upon request with information on its activities related to the start-up business class, including information on foreign nationals with whom it has made commitments and the businesses referred to in those commitments;\n(d) it must, subject to subsections 98.12(2) and 98.13(4), comply with requirements imposed under subsection 98.12(1) and paragraphs 98.13(2)(b), (c) and (f) and requests made under subsection 98.13(3);\n(e) it must comply with the terms of its commitments and with these Regulations; and\n(f) it must comply with any federal or provincial law or regulation relevant to the service it provides.\n(4) [Suspension] If there is reason to suspect that an entity does not meet the conditions or has submitted false, misleading or inaccurate information to the Minister, the Minister may\n(a) suspend the entity’s ability to make commitments; and\n(b) refuse to consider applications associated with commitments made by that entity.\n(5) [Duration] An action taken under subsection (4) comes into force on the day on which the Minister issues a notice of the action to the entity and remains in effect until the earlier of the day on which the situation is resolved and the day that is nine months after the day on which the notice is issued.\n(6) [Revocation] If there are reasonable grounds to believe that an entity does not meet the conditions set out in subsection (3) or has submitted false, misleading or inaccurate information to the Minister, the Minister may revoke the entity’s designation.\n(7) [Public notice] The Minister must publish on the Department’s website a list of all entities that are designated and those that are suspended under subsection (4).",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.03",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.03.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.04",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.04",
+    "marginal_note": "Form of commitment",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.04\n(1) A commitment must be in a written or electronic form that is acceptable to the Minister and must be provided by a person who has the authority to bind the designated entity.\n(2) [No fee for commitment] A commitment does not respect these Regulations if the entity that made it charges a fee to review and assess the business proposal or to assess the business.\n(3) [Multiple applicants] If there is more than one applicant in respect of a commitment, the commitment must\n(a) include information on each applicant; and\n(b) identify those applicants that the entity making the commitment considers essential to the business.\n(4) [Conditional commitment] If there is more than one applicant in respect of a commitment, the commitment may be conditional on the issuance of a permanent resident visa to one or more of those applicants.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.04",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.04.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.05",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.05",
+    "marginal_note": "Minimum investment",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.05\n(1) The Minister must establish the minimum total amount that the designated entities involved in the commitment must invest by buying shares or other forms of equity in the applicant’s business.\n(2) [Types of entities] The Minister may establish different minimum investment amounts based on whether the commitment was made by a business incubator, an angel investor group or a venture capital fund and, for commitments involving more than one type of entity, may specify different minimum investment amounts for commitments involving different combinations of entity types.\n(3) [Factors] The Minister must establish the minimum investment amount on the basis of the following factors:\n(a) the number or projected number of start-up business class applicants and designated entities;\n(b) the proportion per year of start-up business class applications approved, withdrawn or refused, as well as the grounds for refusal;\n(c) the amount of investment received per year by start-up business class applicants from designated entities as part of a commitment;\n(d) the number, type and industry sector of businesses started in Canada by approved start-up business class applicants per year and the average investment needs of start-up businesses of those types in those industry sectors;\n(e) the average amount of investment and number of investments made in start-up companies in Canada per year;\n(f) the level of investment usually required for a business started in Canada by a member of the start-up business class to be successful and for the member of the class to become economically established in Canada; and\n(g) industry standards and best practices, as determined in consultation with organizations referred to in section 98.02, designated entities or other relevant stakeholders.\n(4) [Public notice] The Minister must publish the amounts established under subsection (1) on the Department’s website.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.05",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.05.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.06",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.06",
+    "marginal_note": "Qualifying business",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.06\n(1) For the purposes of paragraph 98.01(2)(d), a qualifying business with respect to an applicant is one\n(a) in which the applicant provides active and ongoing management from within Canada;\n(b) for which an essential part of its operations is conducted in Canada;\n(c) that is incorporated in Canada; and\n(d) that has an ownership structure that complies with the percentages established under subsection (3).\n(2) [Exception — intention] A business that fails to meet one or more of the requirements of paragraphs (1)(a) to (c) is nevertheless a qualifying business if the applicant intends to have it meet those requirements after they have been issued a permanent resident visa.\n(3) [Ownership structure] The Minister must establish\n(a) the minimum percentage of voting rights that are attached to all the outstanding shares of the corporation that must be held by the applicant; and\n(b) the maximum percentage of the total amount of the voting rights attached to all the outstanding shares of the corporation that may be held by persons or entities, other than qualified participants.\n(4) [Qualified participant] For the purpose of paragraph (3)(b), a qualified participant is\n(a) an applicant in respect of the business;\n(b) a foreign national who has been issued a permanent resident visa as a member of the start-up business class in respect of the business; or\n(c) a designated entity.\n(5) [Factors] The Minister must establish the percentages referred to in subsection (3) on the basis of the following factors:\n(a) the number or projected number of start-up business class applicants and designated entities;\n(b) the proportion per year of start-up business class applications approved, withdrawn or refused, as well as the grounds for refusal;\n(c) the average size of businesses for which commitments are made and the average percentage of voting rights held by applicants and designated entities;\n(d) the average size of start-up companies in Canada and the average percentage of voting rights held by the founders of those companies and other investors in those companies;\n(e) the number, type and industry sector of businesses successfully started in Canada by approved start-up business class applicants per year and the most common ownership structures for businesses of those types in those industry sectors;\n(f) the ownership share usually required for a business started in Canada by a member of the start-up business class to be successful and for the member of the class to become economically established in Canada; and\n(g) industry standards and best practices, as determined in consultation with organizations referred to in section 98.02, designated entities or other relevant stakeholders.\n(6) [Public notice] The Minister must publish the percentages established under subsection (3) on the Department’s website.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.06",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.06.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.07",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.07",
+    "marginal_note": "Documentation",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.07\n(1) An applicant must provide documentation to establish that they are a member of the start-up business class, including\n(a) written or electronic evidence, provided by an entity that was designated on the day on which the application is made, that indicates that the entity made a commitment with the applicant;\n(b) the results of a language proficiency evaluation referred to in paragraph 98.01(2)(b); and\n(c) written or electronic evidence that they have the funds required under paragraph 98.01(2)(c).\n(2) [Production of other documents] In evaluating an application in the start-up business class, an officer may, in addition to these documents, require the production of documents that are in the possession or control of the applicant or of the entity making the commitment and that relate to the applicant, the commitment or the business.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.07",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.07.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.08",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.08",
+    "marginal_note": "Assessment of commitment",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.08\n(1) If the officer is not satisfied that the entity assessed the applicant and the applicant’s business in a manner consistent with industry standards or is not satisfied that the terms of the commitment are consistent with industry standards, the officer may refuse to issue the permanent resident visa.\n(2) [Multiple applicants] If there is more than one applicant in respect of the same business and one of the applicants who was identified in the commitment as being essential to the business is refused a permanent resident visa for any reason or withdraws their application, the other applicants must be considered not to have met the requirements of subsection 98.01(2) and their permanent resident visa must also be refused.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.08",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.08.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.09",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.09",
+    "marginal_note": "Peer review",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.09\n(1) An officer may request that a commitment, the applicants and designated entities party to the commitment and the qualifying business to which the commitment relates be independently assessed by a peer review panel established under an agreement referred to in section 98.02 by an organization that has expertise with respect to the type of entity making the commitment.\n(2) [Grounds for request] The request may be made if the officer is of the opinion that an independent assessment would assist in the application process. The request may also be made on a random basis.\n(3) [Independent assessment] The peer review panel’s assessment must be independent and take industry standards into account.\n(4) [Assessment not binding] An officer who requests an independent assessment is not bound by it.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.09",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.09.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.10",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.10",
+    "marginal_note": "Substituted evaluation",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.10\n(1) An officer may substitute their evaluation of the applicant’s ability to become economically established in Canada for the requirements set out in subsection 98.01(2), if meeting or failing to meet those requirements is not a sufficient indicator of whether the applicant will become economically established in Canada.\n(2) [Exception] However, a substitute evaluation must not be conducted for an applicant who did not have a commitment from a designated entity on the day on which they made their application.\n(3) [Concurrence] A substitute evaluation made under subsection (1) requires the written concurrence of a second officer.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.10.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.11",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.11",
+    "marginal_note": "Inspections — organization",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.11\n(1) An officer may inspect any organization that has entered into an agreement referred to in subsection 98.02(1) in any of the following circumstances:\n(a) the officer has a reason to suspect that the organization is not complying or has not complied with any of the conditions set out in subsection 98.02(3);\n(b) the organization has not complied with those conditions in the past;\n(c) the organization is chosen as part of a random verification of compliance with those conditions; and\n(d) as part of routine monitoring activities, the organization is monitored to ensure that it respects those conditions.\n(2) [Inspections — designated entity] An officer may inspect an entity designated under subsection 98.03(1) in any of the following circumstances:\n(a) the officer has a reason to suspect that the entity is not complying or has not complied with any of the conditions set out in subsection 98.03(3);\n(b) the entity has not complied with those conditions in the past;\n(c) the entity is chosen as part of a random verification of compliance with those conditions; and\n(d) as part of routine monitoring activities, the entity is monitored to ensure that it respects those conditions.\n(3) [Other inspection] In addition, the powers set out in sections 98.12 and 98.13 may be exercised with respect to\n(a) a designated entity, if an officer is inspecting an organization in accordance with subsection (1) and an inspection of the designated entity is necessary to verify that the organization is in compliance with the conditions set out in subsection 98.02(3); or\n(b) an organization that has entered into an agreement referred to in subsection 98.02(1), if an officer is inspecting a designated entity in accordance with subsection (2) and an inspection of the organization is necessary to verify that the designated entity is in compliance with the conditions set out in subsection 98.03(3).\n(4) [Inspections — business] The powers set out in sections 98.12 and 98.13 may be exercised with respect to a business that is the subject of a commitment by a designated entity with respect to the start-up business class if an officer is inspecting that designated entity in accordance with subsection (2) and an inspection of the business is necessary to verify that the designated entity is in compliance with the conditions set out in subsection 98.03(3).\n(5) [Inspections — third party] The powers set out in section 98.12 may be exercised with respect to a third party if an officer is inspecting an organization in accordance with subsection (1) or a designated entity in accordance with subsection (2) and an inspection of the third party is necessary to verify that that organization or that designated entity is in compliance with the conditions set out in subsection 98.02(3) or 98.03(3), as the case may be.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.11.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.12",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.12",
+    "marginal_note": "Answering questions and providing documents",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.12\n(1) When conducting an inspection in accordance with section 98.11, an officer may, for the purpose of verifying that the organization or designated entity is in compliance with the relevant conditions,\n(a) require the organization, the designated entity, a business that is the subject of a commitment or a third party to provide the officer with any relevant document; and\n(b) require any employee or representative of the organization, designated entity, or a business that is the subject of a commitment or a third party to report at any specified time and place to answer questions and provide relevant documents.\n(2) [Justification] A failure to comply with an obligation under paragraph (1)(a) or (b) is justified if the person, organization, entity or business made all reasonable efforts to comply with the obligation or if the failure results from anything done or omitted to be done by them in good faith.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.12.html"
+  },
+  {
+    "id": "SOR-2002-227-s98.13",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "98.13",
+    "marginal_note": "Entry to verify compliance",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "98.13\n(1) Subject to subsection (7), when conducting an inspection in accordance with section 98.11, an officer may, for the purpose of verifying that the organization or designated entity is in compliance with the relevant conditions, enter and inspect any premises or place in which business is conducted by the organization, the designated entity or a business that is the subject of a commitment.\n(2) [Powers in place or on premises] When on the premises or in the place the officer may\n(a) ask any relevant questions of an employee or representative of the organization, designated entity or business that is the subject of a commitment;\n(b) require from the organization, the designated entity or the business that is the subject of a commitment any relevant documents found in the premises or the place for examination;\n(c) use copying equipment, or require that the organization, the designated entity or the business that is the subject of a commitment provide copies of those documents to be examined away from the premises or the place or, if it is not possible to make copies in the premises or the place, remove the relevant documents to make copies;\n(d) take photographs and make video or audio recordings;\n(e) examine anything in the premises or the place;\n(f) require the organization, the designated entity or the business that is the subject of a commitment to use any computer or other electronic device in the premises or the place to allow the officer to examine any relevant document contained in or available to it; and\n(g) be accompanied or assisted in the premises or the place by any person required by the officer.\n(3) [Obligation] An organization, entity, or a business that is the subject of a commitment, must, on request, provide an employee or representative to attend any inspection referred to in subsection (1), to give all reasonable assistance to the officer conducting that inspection and to provide that officer with any document or information that the officer requires.\n(4) [Justification] A failure to comply with an obligation under paragraph (2)(b), (c) or (f) or subsection (3) is justified if the organization, entity, or a business that is the subject of a commitment made all reasonable efforts to comply with the obligation or if the failure results from anything done or omitted to be done by them in good faith.\n(5) [Entering private property] An officer and any person accompanying the officer may enter on and pass through private property, other than a dwelling-house, to gain entry to the premises or the place. For greater certainty, they are not liable for doing so.\n(6) [Person accompanying officer] A person may, at an officer’s request, accompany the officer to assist them to access the premises or the place.\n(7) [Dwelling-house] In the case of a dwelling-house, an officer may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (8).\n(8) [Issuance of warrant] On ex parte application, a justice of the peace may issue a warrant authorizing an officer who is named in it to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice of the peace is satisfied by information on oath that\n(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in subsection (1);\n(b) entry into the dwelling-house is necessary to verify compliance with the conditions set out in subsection 98.02(3) or 98.03(3), as the case may be; and\n(c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant.",
+    "history": "SOR/2018-72, s. 3",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 98.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-98.13.html"
+  },
+  {
+    "id": "SOR-2002-227-s99",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "99",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Start-up Business Class",
+    "text": "99 [Repealed, SOR/2016-316, s. 6]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-99.html"
+  },
+  {
+    "id": "SOR-2002-227-s100",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "100",
+    "marginal_note": "Members of the class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Self-employed Persons Class",
+    "text": "100\n(1) For the purposes of subsection 12(2) of the Act, the self-employed persons class is hereby prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada and who are self-employed persons within the meaning of subsection 88(1).\n(2) [Minimal requirements] If a foreign national who applies as a member of the self-employed persons class is not a self-employed person within the meaning of subsection 88(1), the application shall be refused and no further assessment is required.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-100.html"
+  },
+  {
+    "id": "SOR-2002-227-s101",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "101",
+    "marginal_note": "Class",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Quebec Self-employed Persons Class",
+    "text": "101\n(1) For the purposes of subsection 12(2) of the Act, the Quebec self-employed persons class is prescribed as a class of persons who may become permanent residents on the basis of their ability to become economically established in Canada.\n(2) [Member of class] A foreign national is a member of the Quebec self-employed persons class if they\n(a) intend to reside in Quebec; and\n(b) are named in a Certificat de sélection du Québec issued by Quebec.",
+    "history": "SOR/2004-167, ss. 36, 80(F); SOR/2016-316, s. 7",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-101.html"
+  },
+  {
+    "id": "SOR-2002-227-s102",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "102",
+    "marginal_note": "Criteria",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "General",
+    "text": "102\n(1) For the purpose of determining whether a foreign national, as a member of the self-employed persons class, and their family members will be able to become economically established in Canada, an officer shall assess the foreign national on the basis of the following factors:\n(a) age, in accordance with section 102.1;\n(b) education, in accordance with section 102.2;\n(c) proficiency in the official languages of Canada, in accordance with section 102.3;\n(d) experience, in accordance with section 103; and\n(e) adaptability, in accordance with section 105.\n(2) [Units of assessment] A foreign national who is assessed on the basis of the factors set out in paragraphs (1)(a) to (e) shall be awarded the applicable number of assessment points for each factor set out in the provision referred to in each of those paragraphs, subject to the maximum number set out in that provision for that factor.",
+    "history": "SOR/2004-167, s. 37; SOR/2012-274, s. 16; SOR/2016-316, s. 8",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-102.html"
+  },
+  {
+    "id": "SOR-2002-227-s102.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "102.1",
+    "marginal_note": "Age (10 points)",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "General",
+    "text": "102.1 Points shall be awarded, up to a maximum of 10, for a foreign national’s age on the date on which their application is made, as follows:\n(a) 10 points for a foreign national 21 years of age or older but less than 50 years of age;\n(b) 8 points for a foreign national 20 or 50 years of age;\n(c) 6 points for a foreign national 19 or 51 years of age;\n(d) 4 points for a foreign national 18 or 52 years of age;\n(e) 2 points for a foreign national 17 or 53 years of age; and\n(f) 0 points, for a foreign national under 17 years of age or 54 years of age or older.",
+    "history": "SOR/2012-274, s. 17",
+    "last_amended": "2013-01-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 102.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-102.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s102.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "102.2",
+    "marginal_note": "Definitions",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "General",
+    "text": "102.2\n(1) The following definitions apply in this section.\nfull-time means, in relation to a program of study leading to an educational credential, at least 15 hours of instruction per week during the academic year, including any period of training in the workplace that forms part of the course of instruction. (temps plein)\nfull-time equivalent means, in respect of part-time or accelerated studies, the number of years that would have been required to complete the equivalent of those studies on a full-time basis. (équivalent temps plein)\n(2) [Education (25 points)] Points shall be awarded, to a maximum of 25, for a foreign national’s education as follows:\n(a) 5 points for a secondary school educational credential;\n(b) 12 points for a one-year post-secondary educational credential, other than a university educational credential, and a total of at least 12 years of completed full-time or full-time equivalent studies;\n(c) 15 points for\n(i) a one-year post-secondary educational credential, other than a university educational credential, and a total of at least 13 years of completed full-time or full-time equivalent studies, or\n(ii) a one-year university educational credential at the bachelor’s level and a total of at least 13 years of completed full-time or full-time equivalent studies;\n(d) 20 points for\n(i) a two-year post-secondary educational credential, other than a university educational credential, and a total of at least 14 years of completed full-time or full-time equivalent studies, or\n(ii) a two-year university educational credential at the bachelor’s level and a total of at least 14 years of completed full-time or full-time equivalent studies;\n(e) 22 points for\n(i) a three-year post-secondary educational credential, other than a university educational credential, and a total of at least 15 years of completed full-time or full-time equivalent studies, or\n(ii) two or more university educational credentials at the bachelor’s level and a total of at least 15 years of completed full-time or full-time equivalent studies; and\n(f) 25 points for a university educational credential at the master’s or doctoral level and a total of at least 17 years of completed full-time or full-time equivalent studies.\n(3) [More than one educational credential] For the purposes of subsection (2), points\n(a) shall not be awarded cumulatively on the basis of more than one educational credential; and\n(b) shall be awarded\n(i) for the purposes of paragraphs (2)(a) to (d), subparagraph (2)(e)(i) and paragraph (2)(f), on the basis of the educational credential that results in the highest number of points, and\n(ii) for the purposes of subparagraph (2)(e)(ii), on the basis of the combined educational credentials referred to in that paragraph.\n(4) [Special circumstances] For the purposes of subsection (2), if a foreign national has an educational credential referred to in any of paragraphs (2)(b) to (f), but not the total number of years of full-time or full-time equivalent studies required, the foreign national shall be awarded the same number of points as the number of years of completed full-time or full-time equivalent studies set out in the paragraph.",
+    "history": "SOR/2012-274, s. 17",
+    "last_amended": "2013-01-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 102.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-102.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s102.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "102.3",
+    "marginal_note": "Official languages",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "General",
+    "text": "102.3\n(1) A foreign national must specify in their application for a permanent resident visa which language — English or French — is to be considered their first official language in Canada.They must have their proficiency in that language evaluated by an organization or institution designated under subsection (4).\n(2) [Proficiency in second language] If the foreign national wishes to claim points for proficiency in their second official language they must, with the application for a permanent resident visa, submit the results of an evaluation — which must be less than two years old on the date on which their application is made — of their proficiency by an organization or institution designated under subsection (4).\n(3) [Proficiency in English and French (24 points)] Points for proficiency in the official languages of Canada shall be awarded up to a maximum of 24 points based on the benchmarks referred to in the Canadian Language Benchmarks and the Niveaux de compétence linguistique canadiens, as follows:\n(a) for high proficiency\n(i) in the first official language, 4 points for each language skill area if the foreign national’s proficiency corresponds to a benchmark of 8 or higher, and\n(ii) in the second official language, 2 points for each language skill area if the foreign national’s proficiency corresponds to a benchmark of 8 or higher;\n(b) for moderate proficiency\n(i) in the first official language, 2 points for each language skill area if the foreign national’s proficiency corresponds to a benchmark of 6 or 7, and\n(ii) in the second official language, 2 points for each language skill area if the foreign national’s proficiency corresponds to a benchmark of 6 or 7;\n(c) for basic proficiency in either official language, 1 point for each language skill area, up to a maximum of 2 points, if the foreign national’s proficiency corresponds to a benchmark of 4 or 5; and\n(d) for no proficiency in either official language, 0 points if the foreign national’s proficiency corresponds to a benchmark of 3 or lower.\n(4) [Evaluation of language proficiency] The Minister may designate, for any period he or she specifies, any organization or institution to be responsible for evaluating language proficiency and approve the language test to be used to evaluate that proficiency if the organization or institution\n(a) has expertise in evaluating language proficiency; and\n(b) has provided the Minister with an equivalency between its language test results and the benchmarks set out in the Canadian Language Benchmarks or the Niveaux de compétence linguistique canadiens, as the case may be.\n(5) [Public notice] The Minister must make available to the public the names of the designated organizations or institutions and the approved language tests.\n(6) [Definition service agreement] For the purposes of subsection (7), service agreement means an agreement concluded between the Government of Canada and an organization or institution for the purpose of having the organization or institution supply the service of evaluating the language proficiency of foreign nationals.\n(7) [Revocation of designation] The Minister may revoke a designation of an organization or institution or the approval of a language test if\n(a) the organization or institution no longer meets the criteria set out in subsection (4);\n(b) the organization or institution submitted false, misleading or inaccurate information or has contravened any provision of a federal or provincial law or regulation that is relevant to the service provided by the organization or institution; or\n(c) either the Government of Canada or the organization or institution has terminated the service agreement.\n(8) [Conclusive evidence] The results of an evaluation of language proficiency by a designated organization or institution using an approved language test are conclusive evidence of an applicant’s language proficiency for the purposes of subsection (1) and of paragraph 98.01(2)(b).",
+    "history": "SOR/2012-274, s. 17; SOR/2018-72, s. 4",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 102.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-102.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s103",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "103",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Experience",
+    "text": "103\n(1) and (2) [Repealed, SOR/2016-316, s. 9]\n(3) [Self-employed person] A member of the self-employed persons class shall be awarded assessment points up to a maximum of 35 points for relevant experience during the period beginning five years before the date of their application for a permanent resident visa and ending on the day a determination is made in respect of the application as follows:\n(a) 20 points for\n(i) two one-year periods of experience described in clause (a)(i)(A) or (B) of the definition relevant experience in subsection 88(1) or a combination of two one-year periods of such experience,\n(ii) two one-year periods of experience described in clause (a)(ii)(A) or (B) of the definition relevant experience in subsection 88(1) or a combination of two one-year periods of such experience, or\n(iii) two one-year periods of experience described in subparagraph (a)(iii) of the definition relevant experience in subsection 88(1);\n(b) 25 points for\n(i) three one-year periods of experience described in clause (a)(i)(A) or (B) of the definition relevant experience in subsection 88(1) or any combination of three one-year periods of such experience,\n(ii) three one-year periods of experience described in clause (a)(ii)(A) or (B) of the definition relevant experience in subsection 88(1) or any combination of three one-year periods of such experience, or\n(iii) three one-year periods of experience described in subparagraph (a)(iii) of the definition relevant experience in subsection 88(1);\n(c) 30 points for\n(i) four one-year periods of experience described in clause (a)(i)(A) or (B) of the definition relevant experience in subsection 88(1) or any combination of four one-year periods of such experience,\n(ii) four one-year periods of experience described in clause (a)(ii)(A) or (B) of the definition relevant experience in subsection 88(1) or any combination of four one-year periods of such experience, or\n(iii) four one-year periods of experience described in subparagraph (a)(iii) of the definition relevant experience in subsection 88(1); and\n(d) 35 points for\n(i) five one-year periods of experience described in clause (a)(i)(A) or (B) of the definition relevant experience in subsection 88(1) or any combination of five one-year periods of such experience,\n(ii) five one-year periods of experience described in clause (a)(ii)(A) or (B) of the definition relevant experience in subsection 88(1) or any combination of five one-year periods of such experience, or\n(iii) five one-year periods of experience described in subparagraph (a)(iii) of the definition relevant experience in subsection 88(1).",
+    "history": "SOR/2004-167, s. 38; SOR/2016-316, s. 9",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-103.html"
+  },
+  {
+    "id": "SOR-2002-227-s104",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "104",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Adaptability",
+    "text": "104 [Repealed, SOR/2016-316, s. 10]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-104.html"
+  },
+  {
+    "id": "SOR-2002-227-s105",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "105",
+    "marginal_note": "Self-employed person",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Adaptability",
+    "text": "105\n(1) A member of the self-employed persons class shall be awarded assessment points up to a maximum of 6 points for adaptability on the basis of any combination of the following elements:\n(a) for the educational credentials of the member’s accompanying spouse or common-law partner, 3, 4 or 5 points determined in accordance with subsection (2);\n(b) for any previous period of study in Canada by the member or their spouse or common-law partner, 5 points;\n(c) for any previous period of work in Canada by the member or their spouse or common-law partner, 5 points; and\n(d) for being related to, or for having an accompanying spouse or accompanying common-law partner who is related to, a person living in Canada who is described in subsection (5), 5 points.\n(2) [Educational credentials of spouse or common-law partner] For the purposes of paragraph (1)(a), an officer shall evaluate the educational credentials of the accompanying spouse or accompanying common-law partner of the member of the self-employed persons class as if the spouse or common-law partner were the member, and shall award points to the member as follows:\n(a) for a spouse or common-law partner who would be awarded 25 points, 5 points;\n(b) for a spouse or common-law partner who would be awarded 20 or 22 points, 4 points; and\n(c) for a spouse or common-law partner who would be awarded 12 or 15 points, 3 points.\n(3) [Previous study in Canada] For the purposes of paragraph (1)(b), a member of the self-employed persons class shall be awarded 5 points if the member or their accompanying spouse or accompanying common-law partner, on or after their 17th birthday, completed a program of full-time study of at least two years’ duration at a post-secondary institution in Canada under a study permit, whether or not they obtained an educational credential for completing that program.\n(4) [Previous work in Canada] For the purpose of paragraph (1)(c), a member of the self-employed persons class shall be awarded 5 points if the member or their accompanying spouse or accompanying common-law partner engaged in at least one year of full-time work in Canada under a work permit.\n(5) [Family relationships in Canada] For the purposes of paragraph (1)(d), a member of the self-employed persons class shall be awarded 5 points if\n(a) the member or their accompanying spouse or accompanying common-law partner is related by blood, marriage, common-law partnership or adoption to a person who is a Canadian citizen or permanent resident living in Canada and who is\n(i) their father or mother,\n(ii) the father or mother of their father or mother,\n(iii) their child,\n(iv) a child of their child,\n(v) a child of their father or mother,\n(vi) a child of the father or mother of their father or mother, other than their father or mother, or\n(vii) a child of the child of their father or mother; or\n(b) the member has a spouse or common-law partner who is not accompanying them and is a Canadian citizen or permanent resident living in Canada.",
+    "history": "SOR/2004-167, s. 39; SOR/2014-140, s. 5",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-105.html"
+  },
+  {
+    "id": "SOR-2002-227-s106",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "106",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Requirements",
+    "text": "106 [Repealed, SOR/2008-202, s. 6]",
+    "history": "",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-106.html"
+  },
+  {
+    "id": "SOR-2002-227-s107",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "107",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Requirements",
+    "text": "107 [Repealed, SOR/2018-72, s. 5]",
+    "history": "",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-107.html"
+  },
+  {
+    "id": "SOR-2002-227-s108",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "108",
+    "marginal_note": "Application for visa",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "108\n(1) Subject to subsection (5), if a foreign national makes an application as a member of the Quebec investor class, the Quebec entrepreneur class, the start-up business class, the self-employed persons class or the Quebec self-employed persons class for a permanent resident visa, an officer may only issue the visa to the foreign national and their accompanying family members if they meet the requirements of subsection 70(1) and, if applicable,\n(a) in the case of a foreign national who has made an application under the self-employed persons class and their accompanying family members, who intend to reside in a place in Canada other than a province whose government has, under subsection 8(1) of the Act, entered into an agreement referred to in subsection 9(1) of the Act with the Minister under which the province has sole responsibility for selection, the foreign national is awarded the minimum number of points referred to in subsection (4); and\n(b) in the case of a foreign national and their accompanying family members, who intend to reside in a province whose government has, under subsection 8(1) of the Act, entered into an agreement referred to in subsection 9(1) of the Act with the Minister under which the province has sole responsibility for selection, the foreign national is named in a selection certificate issued by that province.\n(2) and (3) [Repealed, SOR/2016-316, s. 12]\n(4) [Minimum points — self-employed persons] The Minister shall fix and make available to the public the minimum number of points required of a self-employed person, on the basis of\n(a) the number of applications by members of the self-employed persons class currently being processed;\n(b) the number of self-employed persons projected to become permanent residents according to the report to Parliament referred to in section 94 of the Act; and\n(c) the potential, taking into account economic and other relevant factors, for the establishment of self-employed persons in Canada.\n(5) [Federal-provincial agreement] A permanent resident visa shall not be issued to a foreign national as a member of the Quebec investor class, or to their accompanying family members, if the Minister is engaged in consultations with the province in respect of the interpretation or implementation of the agreement, referred to in subsection 9(1) of the Act and entered into under subsection 8(1) of the Act, between the province and the Minister in respect of the selection of investors and the consultations have not been successfully completed.",
+    "history": "SOR/2004-167, s. 40; SOR/2014-140, s. 6(F); SOR/2016-316, s. 12; SOR/2018-72, s. 6",
+    "last_amended": "2018-04-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-108.html"
+  },
+  {
+    "id": "SOR-2002-227-s109",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "109",
+    "marginal_note": "Substitution of evaluation",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "109\n(1) Whether or not a foreign national has been awarded the minimum number of required points referred to in subsection 108(1), an officer may substitute for the factors set out in subsection 102(1) their evaluation of the likelihood of the foreign national’s ability to become economically established in Canada if the number of points awarded is not a sufficient indicator of whether the foreign national may become economically established in Canada.\n(2) [Concurrence] An evaluation made under subsection (1) requires the concurrence of a second officer.",
+    "history": "SOR/2010-195, s. 10(F)",
+    "last_amended": "2010-09-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-109.html"
+  },
+  {
+    "id": "SOR-2002-227-s109.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "109.1",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "109.1 [Repealed, SOR/2016-316, s. 13]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 109.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-109.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s109.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "109.2",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "109.2 [Repealed, SOR/2016-316, s. 13]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 109.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-109.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s109.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "109.3",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "109.3 [Repealed, SOR/2016-316, s. 13]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 109.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-109.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s109.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "109.4",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "109.4 [Repealed, SOR/2008-202, s. 7]",
+    "history": "",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 109.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-109.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s109.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "109.5",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "109.5 [Repealed, SOR/2016-316, s. 13]",
+    "history": "",
+    "last_amended": "2016-12-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 109.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-109.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s110",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "110",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "110 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-110.html"
+  },
+  {
+    "id": "SOR-2002-227-s111",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "111",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "111 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-111.html"
+  },
+  {
+    "id": "SOR-2002-227-s112",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "112",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "112 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-112.html"
+  },
+  {
+    "id": "SOR-2002-227-s113",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "113",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "113 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-113.html"
+  },
+  {
+    "id": "SOR-2002-227-s114",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "114",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "114 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-114.html"
+  },
+  {
+    "id": "SOR-2002-227-s114.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "114.1",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "114.1 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 114.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-114.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s115",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "115",
+    "marginal_note": "",
+    "part": "PART 6 - Economic Classes",
+    "division": "DIVISION 2 - Business Immigrants",
+    "heading": "Selection",
+    "text": "115 [Repealed, SOR/2017-78, s. 6]",
+    "history": "",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-115.html"
+  },
+  {
+    "id": "SOR-2002-227-s116",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "116",
+    "marginal_note": "Family class",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "116 For the purposes of subsection 12(1) of the Act, the family class is hereby prescribed as a class of persons who may become permanent residents on the basis of the requirements of this Division.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-116.html"
+  },
+  {
+    "id": "SOR-2002-227-s117",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "117",
+    "marginal_note": "Member",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "117\n(1) A foreign national is a member of the family class if, with respect to a sponsor, the foreign national is\n(a) the sponsor’s spouse, common-law partner or conjugal partner;\n(b) a dependent child of the sponsor;\n(c) the sponsor’s mother or father;\n(d) the mother or father of the sponsor’s mother or father;\n(e) [Repealed, SOR/2005-61, s. 3]\n(f) a person whose parents are deceased, who is under 18 years of age, who is not a spouse or common-law partner and who is\n(i) a child of the sponsor’s mother or father,\n(ii) a child of a child of the sponsor’s mother or father, or\n(iii) a child of the sponsor’s child;\n(g) a person under 18 years of age whom the sponsor intends to adopt in Canada if\n(i) the adoption is not being entered into primarily for the purpose of acquiring any status or privilege under the Act,\n(ii) where the adoption is an international adoption, the country in which the person resides is a party to the Hague Convention on Adoption and the Convention applies to their province of intended destination, the competent authority of the country and of the province have approved the adoption in writing as conforming to that Convention, and\n(iii) where the adoption is an international adoption and the country in which the person resides is not a party to the Hague Convention on Adoption or the Convention does not apply to the person’s province of intended destination\n(A) the person has been placed for adoption in the country in which they reside or is otherwise legally available in that country for adoption and there is no evidence that the intended adoption is for the purpose of child trafficking or undue gain within the meaning of the Hague Convention on Adoption, and\n(B) the competent authority of the person’s province of intended destination has stated in writing that it does not object to the adoption; or\n(h) a relative of the sponsor, regardless of age, if the sponsor does not have a spouse, a common-law partner, a conjugal partner, a child, a mother or father, a relative who is a child of that mother or father, a relative who is a child of a child of that mother or father, a mother or father of that mother or father or a relative who is a child of the mother or father of that mother or father\n(i) who is a Canadian citizen, Indian or permanent resident, or\n(ii) whose application to enter and remain in Canada as a permanent resident the sponsor may otherwise sponsor.\n(2) [Adoption — under 18] A foreign national who is the adopted child of a sponsor and whose adoption took place when the child was under the age of 18 shall not be considered a member of the family class by virtue of the adoption unless\n(a) the adoption was in the best interests of the child within the meaning of the Hague Convention on Adoption; and\n(b) the adoption was not entered into primarily for the purpose of acquiring any status or privilege under the Act.\n(3) [Best interests of the child] The adoption referred to in subsection (2) is considered to be in the best interests of a child if it took place under the following circumstances:\n(a) a competent authority has conducted or approved a home study of the adoptive parents;\n(b) before the adoption, the child’s parents gave their free and informed consent to the child’s adoption;\n(c) the adoption created a genuine parent-child relationship;\n(d) the adoption was in accordance with the laws of the place where the adoption took place;\n(e) the adoption was in accordance with the laws of the sponsor’s place of residence and, if the sponsor resided in Canada at the time the adoption took place, the competent authority of the child’s province of intended destination has stated in writing that it does not object to the adoption;\n(f) if the adoption is an international adoption, the country in which the adoption took place is a party to the Hague Convention on Adoption and the Convention applies to the child’s province of intended destination, the competent authority of the country and of the province have stated in writing that they approve the adoption as conforming to that Convention; and\n(g) if the adoption is an international adoption and the country in which the adoption took place is not a party to the Hague Convention on Adoption or the Convention does not apply to the child’s province of intended destination, there is no evidence that the adoption is for the purpose of child trafficking or undue gain within the meaning of that Convention.\n(4) [Adoption — over 18] A foreign national who is the adopted child of a sponsor and whose adoption took place when the child was 18 years of age or older shall not be considered a member of the family class by virtue of that adoption unless it took place under the following circumstances:\n(a) the adoption was in accordance with the laws of the place where the adoption took place and, if the sponsor resided in Canada at the time of the adoption, the adoption was in accordance with the laws of the province where the sponsor then resided, if any, that applied in respect of the adoption of a child 18 years of age or older;\n(b) a genuine parent-child relationship existed at the time of the adoption and existed before the child reached the age of 18; and\n(c) the adoption was not entered into primarily for the purpose of acquiring any status or privilege under the Act.\n(5) and (6) [Repealed, SOR/2005-61, s. 3]\n(7) [Provincial statement] If a statement referred to in clause (1)(g)(iii)(B) or paragraph (3)(e) or (f) has been provided to an officer by the competent authority of the foreign national’s province of intended destination, that statement is, except in the case of an adoption that was entered into primarily for the purpose of acquiring any status or privilege under the Act, conclusive evidence that the foreign national meets the following applicable requirements:\n(a) [Repealed, SOR/2005-61, s. 3]\n(b) in the case of a person referred to in paragraph (1)(g), the requirements set out in clause (1)(g)(iii)(A); and\n(c) in the case of a person referred to in paragraph (1)(b) who is an adopted child described in subsection (2), the requirements set out in paragraphs (3)(a) to (e) and (g).\n(8) [New evidence] If, after the statement is provided to the officer, the officer receives evidence that the foreign national does not meet the applicable requirements set out in paragraph (7)(b) or (c) for becoming a member of the family class, the processing of their application shall be suspended until the officer provides that evidence to the competent authority of the province and that authority confirms or revises its statement.\n(9) [Excluded relationships] A foreign national shall not be considered a member of the family class by virtue of their relationship to a sponsor if\n(a) the foreign national is the sponsor’s conjugal partner and is under 18 years of age;\n(b) the foreign national is the sponsor’s spouse, common-law partner or conjugal partner, the sponsor has an existing sponsorship undertaking in respect of a spouse, common-law partner or conjugal partner and the period referred to in subsection 132(1) in respect of that undertaking has not ended;\n(c) the foreign national is the sponsor’s spouse and\n(i) the sponsor or the foreign national was, at the time of their marriage, the spouse of another person, or\n(ii) the sponsor has lived separate and apart from the foreign national for at least one year and\n(A) the sponsor is the common-law partner of another person or the sponsor has a conjugal partner, or\n(B) the foreign national is the common-law partner of another person or the conjugal partner of another sponsor; or\n(c.1) the foreign national is the sponsor’s spouse and if at the time the marriage ceremony was conducted either one or both of the spouses were not physically present unless the foreign national was marrying a person who was not physically present at the ceremony as a result of their service as a member of the Canadian Forces and the marriage is valid both under the laws of the jurisdiction where it took place and under Canadian law;\n(d) subject to subsection (10), the sponsor previously made an application for permanent residence and became a permanent resident and, at the time of that application, the foreign national was a non-accompanying family member of the sponsor and was not examined.\n(10) [Exception] Subject to subsection (11), paragraph (9)(d) does not apply in respect of a foreign national referred to in that paragraph who was not examined because an officer determined that they were not required by the Act or the former Act, as applicable, to be examined.\n(11) [Application of par. (9)(d)] Paragraph (9)(d) applies in respect of a foreign national referred to in subsection (10) if an officer determines that, at the time of the application referred to in that paragraph,\n(a) the sponsor was informed that the foreign national could be examined and the sponsor was able to make the foreign national available for examination but did not do so or the foreign national did not appear for examination; or\n(b) the foreign national was the sponsor’s spouse, was living separate and apart from the sponsor and was not examined.\n(12) [Definition of former Act] In subsection (10), former Act has the same meaning as in section 187 of the Act.",
+    "history": "SOR/2004-59, s. 4; SOR/2004-167, s. 41; SOR/2005-61, s. 3; SOR/2010-195, s. 11; SOR/2010-208, s. 2; SOR/2014-140, s. 7(F); SOR/2015-139, s. 2; SOR/2019-212, s. 5; SOR/2023-249, s. 6",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-117.html"
+  },
+  {
+    "id": "SOR-2002-227-s118",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "118",
+    "marginal_note": "Medical condition",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "118 A foreign national who is an adopted dependent child or is a person referred to in paragraph 117(1)(f) or (g) shall not be issued a permanent resident visa as a member of the family class unless the sponsor has provided a statement in writing confirming that they have obtained information about the medical condition of the child or of the foreign national.",
+    "history": "SOR/2005-61, s. 4; SOR/2010-195, s. 12",
+    "last_amended": "2010-09-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-118.html"
+  },
+  {
+    "id": "SOR-2002-227-s119",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "119",
+    "marginal_note": "Withdrawal of sponsorship application",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "119 A decision shall not be made on an application for a permanent resident visa by a member of the family class if the sponsor withdraws their sponsorship application in respect of that member.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-119.html"
+  },
+  {
+    "id": "SOR-2002-227-s120",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "120",
+    "marginal_note": "Approved sponsorship application",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "120 For the purposes of Part 5,\n(a) a permanent resident visa shall not be issued to a foreign national who makes an application as a member of the family class or to their accompanying family members unless a sponsorship undertaking in respect of the foreign national and those family members is in effect; and\n(b) a foreign national who makes an application as a member of the family class and their accompanying family members shall not become permanent residents unless a sponsorship undertaking in respect of the foreign national and those family members is in effect and the sponsor who gave that undertaking still meets the requirements of section 133 and, if applicable, section 137.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-120.html"
+  },
+  {
+    "id": "SOR-2002-227-s121",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "121",
+    "marginal_note": "Requirements",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "121 Subject to subsection 25.1(1), a person who is a member of the family class or a family member of a member of the family class who makes an application under Division 6 of Part 5 must be a family member of the applicant or of the sponsor both at the time the application is made and at the time of the determination of the application.",
+    "history": "SOR/2004-167, s. 42; SOR/2014-133, s. 6",
+    "last_amended": "2014-08-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-121.html"
+  },
+  {
+    "id": "SOR-2002-227-s122",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "122",
+    "marginal_note": "Requirements for accompanying family members",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 1 - Family Class",
+    "heading": "DIVISION 1 - Family Class",
+    "text": "122 A foreign national who is an accompanying family member of a person who makes an application as a member of the family class shall become a permanent resident if, following an examination, it is established that\n(a) the person who made the application has become a permanent resident; and\n(b) the family member is not inadmissible.",
+    "history": "SOR/2008-202, s. 9(F)",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-122.html"
+  },
+  {
+    "id": "SOR-2002-227-s123",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "123",
+    "marginal_note": "Class",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "123 For the purposes of subsection 12(1) of the Act, the spouse or common-law partner in Canada class is hereby prescribed as a class of persons who may become permanent residents on the basis of the requirements of this Division.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-123.html"
+  },
+  {
+    "id": "SOR-2002-227-s124",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "124",
+    "marginal_note": "Member",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "124 A foreign national is a member of the spouse or common-law partner in Canada class if they\n(a) are the spouse or common-law partner of a sponsor and cohabit with that sponsor in Canada;\n(b) have temporary resident status in Canada; and\n(c) are the subject of a sponsorship application.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-124.html"
+  },
+  {
+    "id": "SOR-2002-227-s125",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "125",
+    "marginal_note": "Excluded relationships",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "125\n(1) A foreign national shall not be considered a member of the spouse or common-law partner in Canada class by virtue of their relationship to the sponsor if\n(a) [Repealed, SOR/2023-249, s. 7]\n(b) the foreign national is the sponsor’s spouse or common-law partner, the sponsor has an existing sponsorship undertaking in respect of a spouse or common-law partner and the period referred to in subsection 132(1) in respect of that undertaking has not ended;\n(c) the foreign national is the sponsor’s spouse and\n(i) the sponsor or the spouse was, at the time of their marriage, the spouse of another person, or\n(ii) the sponsor has lived separate and apart from the foreign national for at least one year and\n(A) the sponsor is the common-law partner of another person or the sponsor has a conjugal partner, or\n(B) the foreign national is the common-law partner of another person or the conjugal partner of another sponsor;\n(c.1) the foreign national is the sponsor’s spouse and if at the time the marriage ceremony was conducted either one or both of the spouses were not physically present unless the foreign national was married to a person who was not physically present at the ceremony as a result of their service as a member of the Canadian Forces and the marriage is valid both under the laws of the jurisdiction where it took place and under Canadian law; or\n(d) subject to subsection (2), the sponsor previously made an application for permanent residence and became a permanent resident and, at the time of that application, the foreign national was a non-accompanying family member of the sponsor and was not examined.\n(2) [Exception] Subject to subsection (3), paragraph (1)(d) does not apply in respect of a foreign national referred to in that paragraph who was not examined because an officer determined that they were not required by the Act or the former Act, as applicable, to be examined.\n(3) [Application of par. (1)(d)] Paragraph (1)(d) applies in respect of a foreign national referred to in subsection (2) if an officer determines that, at the time of the application referred to in that paragraph,\n(a) the sponsor was informed that the foreign national could be examined and the sponsor was able to make the foreign national available for examination but did not do so or the foreign national did not appear for examination; or\n(b) the foreign national was the sponsor’s spouse, was living separate and apart from the sponsor and was not examined.\n(4) [Definition of former Act] In subsection (2), former Act has the same meaning as in section 187 of the Act.",
+    "history": "SOR/2004-167, s. 43; SOR/2010-195, s. 13; SOR/2015-139, s. 3; SOR/2023-249, s. 7",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-125.html"
+  },
+  {
+    "id": "SOR-2002-227-s126",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "126",
+    "marginal_note": "Withdrawal of sponsorship application",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "126 A decision shall not be made on an application for permanent residence by a foreign national as a member of the spouse or common-law partner in Canada class if the sponsor withdraws their sponsorship application in respect of that foreign national.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-126.html"
+  },
+  {
+    "id": "SOR-2002-227-s127",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "127",
+    "marginal_note": "Approved sponsorship application",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "127 For the purposes of Part 5, a foreign national who makes an application as a member of the spouse or common-law partner in Canada class and their accompanying family members shall not become a permanent resident unless a sponsorship undertaking in respect of the foreign national and those family members is in effect and the sponsor who gave that undertaking still meets the requirements of section 133 and, if applicable, section 137.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-127.html"
+  },
+  {
+    "id": "SOR-2002-227-s128",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "128",
+    "marginal_note": "Requirements — family member",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "128 The requirements with respect to a person who is a family member of a member of the spouse or common-law partner in Canada class who makes an application under Division 6 of Part 5 are the following:\n(a) subject to subsection 25.1(1), the person is a family member of the applicant both at the time the application is made and at the time of the determination of the application; and\n(b) at the time it is made, the application includes a request for the family member to remain in Canada as a permanent resident.",
+    "history": "SOR/2014-133, s. 7",
+    "last_amended": "2014-08-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-128.html"
+  },
+  {
+    "id": "SOR-2002-227-s129",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "129",
+    "marginal_note": "Requirements for accompanying family members",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "heading": "DIVISION 2 - Spouse or Common-Law Partner in Canada Class",
+    "text": "129 A foreign national who is an accompanying family member of a person who makes an application as a member of the spouse or common-law partner in Canada class shall become a permanent resident if, following an examination, it is established that\n(a) the person who made the application has become a permanent resident; and\n(b) the family member is not inadmissible.",
+    "history": "SOR/2008-202, s. 10(F)",
+    "last_amended": "2008-09-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-129.html"
+  },
+  {
+    "id": "SOR-2002-227-s130",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "130",
+    "marginal_note": "Sponsor",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "130\n(1) Subject to subsections (2) and (3), a sponsor, for the purpose of sponsoring a foreign national who makes an application for a permanent resident visa as a member of the family class or an application to remain in Canada as a member of the spouse or common-law partner in Canada class under subsection 13(1) of the Act, must be a Canadian citizen or permanent resident who\n(a) is at least 18 years of age;\n(b) resides in Canada; and\n(c) has filed a sponsorship application in respect of a member of the family class or the spouse or common-law partner in Canada class in accordance with section 10.\n(2) [Sponsor not residing in Canada] A sponsor who is a Canadian citizen and does not reside in Canada may sponsor a foreign national who makes an application referred to in subsection (1) and is the sponsor’s spouse, common-law partner, conjugal partner or dependent child who has no dependent children, if the sponsor will reside in Canada when the foreign national becomes a permanent resident.\n(3) [Five-year requirement] A sponsor who became a permanent resident or a Canadian citizen after being sponsored as a spouse, common-law partner or conjugal partner under subsection 13(1) of the Act may not sponsor a foreign national referred to in subsection (1) as a spouse, common-law partner or conjugal partner, unless the sponsor has been a permanent resident, or a Canadian citizen, or a combination of the two, for a period of at least five years immediately preceding the day on which a sponsorship application referred to in paragraph (1)(c) is filed by the sponsor in respect of the foreign national.",
+    "history": "SOR/2012-20, s. 1; SOR/2015-139, s. 4",
+    "last_amended": "2015-06-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-130.html"
+  },
+  {
+    "id": "SOR-2002-227-s131",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "131",
+    "marginal_note": "Sponsorship undertaking",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "131 The sponsor’s undertaking shall be given\n(a) to the Minister; or\n(b) if the sponsor resides in a province that has entered into an agreement referred to in subsection 8(1) of the Act that enables the province to determine and apply financial criteria with respect to sponsorship undertakings and to administer sponsorship undertakings, to the competent authority of the province.",
+    "history": "SOR/2014-140, s. 8(E)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-131.html"
+  },
+  {
+    "id": "SOR-2002-227-s132",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "132",
+    "marginal_note": "Undertaking — duration",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "132\n(1) Subject to subsection (2), the sponsor’s undertaking obliges the sponsor to reimburse Her Majesty in right of Canada or a province for every benefit provided as social assistance to or on behalf of the sponsored foreign national and their family members during the period\n(a) beginning\n(i) if the foreign national enters Canada with a temporary resident permit, on the day of that entry,\n(ii) if the foreign national is in Canada, on the day on which the foreign national obtains a temporary resident permit following an application to remain in Canada as a permanent resident, and\n(iii) in any other case, on the day on which the foreign national becomes a permanent resident; and\n(b) ending\n(i) if the foreign national is the sponsor’s spouse, common-law partner or conjugal partner, on the last day of the period of three years following the day on which the foreign national becomes a permanent resident,\n(ii) if the foreign national is a dependent child of the sponsor or of the sponsor’s spouse, common-law partner or conjugal partner, or is a person referred to in paragraph 117(1)(g), and is less than 22 years of age on the day on which he or she becomes a permanent resident, on the earlier of\n(A) the last day of the period of 10 years following the day on which the foreign national becomes a permanent resident, and\n(B) the day on which the foreign national attains 25 years of age,\n(iii) if the foreign national is a dependent child of the sponsor or of the sponsor’s spouse, common-law partner or conjugal partner and is 22 years of age or older on the day on which he or she becomes a permanent resident, on the last day of the period of three years following the day on which the foreign national becomes a permanent resident,\n(iv) on the last day of the period of 20 years following the day on which the foreign national becomes a permanent resident, if the foreign national is\n(A) the sponsor’s mother or father,\n(B) the mother or father of the sponsor’s mother or father, or\n(C) an accompanying family member of the foreign national described in clause (A) or (B), and\n(v) if the foreign national is a person other than a person referred to in subparagraph (i), (ii), (iii) or (iv), on the last day of the period of 10 years following the day on which the foreign national becomes a permanent resident.\n(2) [Undertaking to province — duration] In the case of an undertaking to a competent authority of a province referred to in paragraph 131(b), the period referred to in subsection (1) shall end not later than\n(a) if the foreign national is a sponsor’s spouse, common-law partner or conjugal partner, on the last day of the period of three years following the day on which the foreign national becomes a permanent resident;\n(b) if the foreign national is a dependent child of the sponsor or of the sponsor’s spouse, common-law partner or conjugal partner, or is a person referred to in paragraph 117(1)(g), and is less than 22 years of age on the day on which he or she becomes a permanent resident, the later of\n(i) the day on which the foreign national attains 22 years of age, and\n(ii) the last day of the period of 10 years following the day on which the foreign national becomes a permanent resident;\n(c) if the foreign national is a dependent child of the sponsor or of the sponsor’s spouse, common-law partner or conjugal partner and is 22 years of age or older on the day on which he or she becomes a permanent resident, on the last day of the period of 10 years following the day on which the foreign national becomes a permanent resident;\n(d) on the last day of the period of 20 years following the day on which the foreign national becomes a permanent resident, if the foreign national is\n(i) the sponsor’s mother or father,\n(ii) the mother or father of the sponsor’s mother or father, or\n(iii) an accompanying family member of the foreign national described in subparagraph (i) or (ii); and\n(e) if the foreign national is a person other than a person referred to in paragraphs (a) to (d), on the last day of the period of 10 years following the day on which the foreign national becomes a permanent resident.\n(3) [Undertaking to province — alternate duration] Despite subsection (2), the period referred to in subsection (1) shall end not later than the day provided for by the laws of the province if that day is\n(a) in the case of a foreign national referred to in paragraph (2)(a), earlier than the last day referred to in that paragraph;\n(b) in the case of a foreign national referred to in paragraph (2)(b), earlier than the later of the days referred to in subparagraph (2)(b)(i) and (ii);\n(c) in the case of a foreign national referred to in paragraph (2)(c), earlier than the last day referred to in that paragraph;\n(d) in the case of a foreign national referred to in paragraph (2)(d), earlier than the last day referred to in that paragraph; and\n(e) in the case of a foreign national referred to in paragraph (2)(e), earlier than the last day referred to in that paragraph.\n(4) [Agreement] Subject to paragraph 137(c), if the person is to be sponsored as a member of the family class or of the spouse or common-law partner in Canada class and is 22 years of age or older, or is less than 22 years of age and is the sponsor’s spouse, common-law partner or conjugal partner, the sponsor, the co-signer, if any, and the person must, before the sponsorship application is approved, enter into a written agreement that includes\n(a) a statement by the sponsor and the co-signer, if any, that they will provide for the basic requirements of the person and their accompanying family members during the applicable period referred to in subsection (1);\n(b) a declaration by the sponsor and the co-signer, if any, that their financial obligations do not prevent them from honouring their agreement with the person and their undertaking to the Minister in respect of the person’s application; and\n(c) a statement by the person that they will make every reasonable effort to provide for their own basic requirements as well as those of their accompanying family members.\n(5) [Co-signature — undertaking] Subject to paragraph 137(c), the sponsor’s undertaking may be co-signed by the spouse or common-law partner of the sponsor if the spouse or common-law partner meets the requirements set out in subsection 130(1), except paragraph 130(1)(c), and those set out in subsection 133(1), except paragraph 133(1)(a), and, in that case,\n(a) the sponsor’s income shall be calculated in accordance with paragraph 134(1)(b) or (c) or (1.1)(b), as applicable; and\n(b) the co-signing spouse or common-law partner is jointly and severally or solidarily bound with the sponsor to perform the obligations in the undertaking and is jointly and severally or solidarily liable with the sponsor for any breach of those obligations.",
+    "history": "SOR/2004-167, s. 44; SOR/2005-61, s. 5; SOR/2013-246, s. 1; SOR/2014-133, s. 8; SOR/2014-140, s. 9; SOR/2017-60, s. 3",
+    "last_amended": "2017-10-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-132.html"
+  },
+  {
+    "id": "SOR-2002-227-s133",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "133",
+    "marginal_note": "Requirements for sponsor",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "133\n(1) A sponsorship application shall only be approved by an officer if, on the day on which the application was filed and from that day until the day a decision is made with respect to the application, there is evidence that the sponsor\n(a) is a sponsor as described in section 130;\n(b) intends to fulfil the obligations in the sponsorship undertaking;\n(c) is not subject to a removal order;\n(d) is not detained in any penitentiary, jail, reformatory or prison;\n(e) has not been convicted under the Criminal Code of\n(i) an offence of a sexual nature, or an attempt or a threat to commit such an offence, against any person,\n(i.1) an indictable offence involving the use of violence and punishable by a maximum term of imprisonment of at least 10 years, or an attempt to commit such an offence, against any person, or\n(ii) an offence that results in bodily harm, as defined in section 2 of the Criminal Code, to any of the following persons or an attempt or a threat to commit such an offence against any of the following persons:\n(A) a current or former family member of the sponsor,\n(B) a relative of the sponsor, as well as a current or former family member of that relative,\n(C) a relative of the family member of the sponsor, or a current or former family member of that relative,\n(D) a current or former conjugal partner of the sponsor,\n(E) a current or former family member of a family member or conjugal partner of the sponsor,\n(F) a relative of the conjugal partner of the sponsor, or a current or former family member of that relative,\n(G) a child under the current or former care and control of the sponsor, their current or former family member or conjugal partner,\n(H) a child under the current or former care and control of a relative of the sponsor or a current or former family member of that relative, or\n(I) someone the sponsor is dating or has dated, whether or not they have lived together, or a family member of that person;\n(f) has not been convicted outside Canada of an offence that, if committed in Canada, would constitute an offence referred to in paragraph (e);\n(g) subject to paragraph 137(c), is not in default of\n(i) any sponsorship undertaking, or\n(ii) any support payment obligations ordered by a court;\n(h) is not in default in respect of the repayment of any debt referred to in subsection 145(1) of the Act payable to Her Majesty in right of Canada;\n(i) subject to paragraph 137(c), is not an undischarged bankrupt under the Bankruptcy and Insolvency Act;\n(j) if the sponsor resides\n(i) in a province other than a province referred to in paragraph 131(b),\n(A) has a total income that is at least equal to the minimum necessary income, if the sponsorship application was filed in respect of a foreign national other than a foreign national referred to in clause (B), or\n(B) has a total income that is at least equal to the minimum necessary income, plus 30%, for each of the three consecutive taxation years immediately preceding the date of filing of the sponsorship application, if the sponsorship application was filed in respect of a foreign national who is\n(I) the sponsor’s mother or father,\n(II) the mother or father of the sponsor’s mother or father, or\n(III) an accompanying family member of the foreign national described in subclause (I) or (II), and\n(ii) in a province referred to in paragraph 131(b), is able, within the meaning of the laws of that province and as determined by the competent authority of that province, to fulfil the undertaking referred to in that paragraph; and\n(k) is not in receipt of social assistance for a reason other than disability.\n(2) [Exception — conviction in Canada] Despite paragraph (1)(e), a sponsorship application may not be refused\n(a) on the basis of a conviction in Canada in respect of which a pardon has been granted and has not ceased to have effect or been revoked under the Criminal Records Act, or in respect of which there has been a final determination of an acquittal; or\n(b) if a period of five years or more has elapsed since the completion of the sentence imposed for an offence in Canada referred to in paragraph (1)(e).\n(3) [Exception — conviction outside Canada] Despite paragraph (1)(f), a sponsorship application may not be refused\n(a) on the basis of a conviction outside Canada in respect of which there has been a final determination of an acquittal; or\n(b) if a period of five years or more has elapsed since the completion of the sentence imposed for an offence outside Canada referred to in that paragraph and the sponsor has demonstrated that they have been rehabilitated.\n(4) [Exception to minimum necessary income] Paragraph (1)(j) does not apply if the sponsored person is\n(a) the sponsor’s spouse, common-law partner or conjugal partner and has no dependent children;\n(b) the sponsor’s spouse, common-law partner or conjugal partner and has a dependent child who has no dependent children; or\n(c) a dependent child of the sponsor who has no dependent children or a person referred to in paragraph 117(1)(g).\n(5) [Adopted sponsor] A person who is adopted outside Canada and whose adoption is subsequently revoked by a foreign authority or by a court in Canada of competent jurisdiction may sponsor an application for a permanent resident visa that is made by a member of the family class only if the revocation of the adoption was not obtained for the purpose of sponsoring that application.",
+    "history": "SOR/2004-167, s. 45; SOR/2005-61, s. 6; SOR/2011-262, s. 1; SOR/2013-246, s. 2; SOR/2014-140, s. 10(E)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-133.html"
+  },
+  {
+    "id": "SOR-2002-227-s134",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "134",
+    "marginal_note": "Income calculation rules",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "134\n(1) Subject to subsection (3), for the purpose of clause 133(1)(j)(i)(A), the sponsor’s total income shall be calculated in accordance with the following rules:\n(a) the sponsor’s income shall be calculated on the basis of the last notice of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of the most recent taxation year preceding the date of filing of the sponsorship application;\n(b) if the sponsor produces a document referred to in paragraph (a), the sponsor’s income is the income earned as reported in that document less the amounts referred to in subparagraphs (c)(i) to (v);\n(c) if the sponsor does not produce a document referred to in paragraph (a), or if the sponsor’s income as calculated under paragraph (b) is less than their minimum necessary income, the sponsor’s income is the sponsor’s Canadian income earned during the 12-month period preceding the date of filing of the sponsorship application not including\n(i) any provincial allowance received by the sponsor for a program of instruction or training,\n(ii) any social assistance received by the sponsor from a province,\n(iii) any financial assistance received by the sponsor from the Government of Canada under a resettlement assistance program,\n(iv) any amounts paid to the sponsor under the Employment Insurance Act, other than special benefits,\n(v) any monthly guaranteed income supplement paid to the sponsor under the Old Age Security Act, and\n(vi) any Canada child benefit paid to the sponsor under the Income Tax Act; and\n(d) if there is a co-signer, the income of the co-signer, as calculated in accordance with paragraphs (a) to (c), with any modifications that the circumstances require, shall be included in the calculation of the sponsor’s income.\n(1.1) [Exception] Subject to subsection (3), for the purpose of clause 133(1)(j)(i)(B), the sponsor’s total income shall be calculated in accordance with the following rules:\n(a) the sponsor’s income shall be calculated on the basis of the income earned as reported in the notices of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of each of the three consecutive taxation years immediately preceding the date of filing of the sponsorship application;\n(b) the sponsor’s income is the income earned as reported in the documents referred to in paragraph (a), not including\n(i) any provincial allowance received by the sponsor for a program of instruction or training,\n(ii) any social assistance received by the sponsor from a province,\n(iii) any financial assistance received by the sponsor from the Government of Canada under a resettlement assistance program,\n(iv) any amounts paid to the sponsor under the Employment Insurance Act, other than special benefits,\n(v) any monthly guaranteed income supplement paid to the sponsor under the Old Age Security Act, and\n(vi) any Canada child benefit paid to the sponsor under the Income Tax Act; and\n(c) if there is a co-signer, the income of the co-signer, as calculated in accordance with paragraphs (a) and (b), with any modifications that the circumstances require, shall be included in the calculation of the sponsor’s income.\n(2) [Updated evidence of income] An officer may request from the sponsor, after the receipt of the sponsorship application but before a decision is made on an application for permanent residence, updated evidence of income if\n(a) the officer receives information indicating that the sponsor is no longer able to fulfil the obligations of the sponsorship undertaking; or\n(b) more than 12 months have elapsed since the receipt of the sponsorship application.\n(3) [Modified income calculation rules] When an officer receives the updated evidence of income requested under subsection (2), the sponsor’s total income shall be calculated in accordance with subsection (1) or (1.1), as applicable, except that\n(a) in the case of paragraph (1)(a), the sponsor’s income shall be calculated on the basis of the last notice of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of the most recent taxation year preceding the day on which the officer receives the updated evidence;\n(b) in the case of paragraph (1)(c), the sponsor’s income is the sponsor’s Canadian income earned during the 12-month period preceding the day on which the officer receives the updated evidence; and\n(c) in the case of paragraph (1.1)(a), the sponsor’s income shall be calculated on the basis of the income earned as reported in the notices of assessment, or an equivalent document, issued by the Minister of National Revenue in respect of each of the three consecutive taxation years immediately preceding the day on which the officer receives the updated evidence.",
+    "history": "SOR/2013-246, s. 3; 2016, c. 12, s. 87; SOR/2019-212, s. 6(E)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-134.html"
+  },
+  {
+    "id": "SOR-2002-227-s135",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "135",
+    "marginal_note": "Default",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "135 For the purpose of subparagraph 133(1)(g)(i), the default of a sponsorship undertaking\n(a) begins when\n(i) a government makes a payment that the sponsor has in the undertaking promised to repay, or\n(ii) an obligation set out in the undertaking is breached; and\n(b) ends, as the case may be, when\n(i) the sponsor reimburses the government concerned, in full or in accordance with an agreement with that government, for amounts paid by it, or\n(ii) the sponsor ceases to be in breach of the obligation set out in the undertaking.",
+    "history": "SOR/2014-140, s. 11(F)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-135.html"
+  },
+  {
+    "id": "SOR-2002-227-s136",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "136",
+    "marginal_note": "Suspension during proceedings against sponsor or co-signer",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "136\n(1) If any of the following proceedings are brought against a sponsor or co-signer, the sponsorship application shall not be processed until there has been a final determination of the proceeding:\n(a) the revocation of citizenship under the Citizenship Act;\n(b) a report prepared under subsection 44(1) of the Act; or\n(c) a charge alleging the commission of an offence under an Act of Parliament punishable by a maximum term of imprisonment of at least 10 years.\n(2) [Suspension following proceeding] In respect of a proceeding to which subsection 63(4) of the Act applies, the sponsorship application shall not be processed until the later of\n(a) the period for making an appeal under that subsection has expired, and\n(b) if an appeal is made, the final determination of the appeal.",
+    "history": "SOR/2014-140, s. 12; SOR/2019-212, s. 7",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-136.html"
+  },
+  {
+    "id": "SOR-2002-227-s137",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "137",
+    "marginal_note": "Undertaking — Province of Quebec",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3 - Sponsors",
+    "heading": "DIVISION 3 - Sponsors",
+    "text": "137 If the sponsor resides in the Province of Quebec, the government of which has entered into an agreement referred to in paragraph 131(b),\n(a) the sponsor’s undertaking, given in accordance with section 131, is the undertaking required by An Act respecting immigration to Québec, R.S.Q., c.I-0.2, as amended from time to time;\n(b) an officer shall approve the sponsorship application only if there is evidence that the competent authority of the Province has determined that the sponsor, on the day the undertaking was given as well as on the day a decision was made with respect to the application, was able to fulfil the undertaking; and\n(c) subsections 132(4) and (5) and paragraphs 133(1)(g) and (i) do not apply.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-137.html"
+  },
+  {
+    "id": "SOR-2002-227-s137.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "137.1",
+    "marginal_note": "Collection of social insurance number",
+    "part": "PART 7 - Family Classes",
+    "division": "DIVISION 3.1 - Collection and Disclosure of Information",
+    "heading": "DIVISION 3.1 - Collection and Disclosure of Information",
+    "text": "137.1\n(1) The Minister may collect the social insurance numbers of a sponsor and a co-signer who have submitted an application to sponsor a person set out in clause 133(1)(j)(i)(B), in order to verify that they meet the requirements set out in clause 133(1)(j)(i)(B) and in paragraph 133(1)(k).\n(2) [Disclosure of social insurance number] The Minister may disclose the social insurance numbers of the sponsor and the co-signer to the Canada Revenue Agency for the purposes set out in subsection (1) if the Minister has entered into an arrangement with the Agency for the disclosure of that information.",
+    "history": "SOR/2015-138, s. 2",
+    "last_amended": "2015-06-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 137.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-137.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s138",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "138",
+    "marginal_note": "Definitions",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Interpretation",
+    "text": "138 The definitions in this section apply in this Division and in Division 2.\ngroup means\n(a) five or more Canadian citizens or permanent residents, each of whom is at least 18 years of age, who are acting together for the purpose of sponsoring a Convention refugee or a person in similar circumstances; or\n(b) one or more Canadian citizens or permanent residents, each of whom is at least 18 years of age, and a corporation or unincorporated organization or association referred to in subsection 13(2) of the Act, acting together for the purpose of sponsoring a Convention refugee or a person in similar circumstances. (groupe)\nreferral organization means\n(a) the United Nations High Commissioner for Refugees; or\n(b) any organization with which the Minister has entered into a memorandum of understanding under section 143. (organisation de recommandation)\nsponsor means\n(a) a group, a corporation or an unincorporated organization or association referred to in subsection 13(2) of the Act, or any combination of them, that is acting for the purpose of sponsoring a Convention refugee or a person in similar circumstances; or\n(b) for the purposes of section 158, a sponsor as defined in section 1 of the Québec Immigration Regulation, CQLR, c. I-0.2.1, r. 3, as amended from time to time. (répondant)\nundertaking means an undertaking in writing to the Minister to provide resettlement assistance, lodging and other basic necessities in Canada for a member of a class prescribed by this Division, the member’s accompanying family members and any of the member’s non-accompanying family members who meet the requirements of section 141, for the period determined in accordance with subsections 154(2) and (3). (engagement)\nurgent need of protection means, in respect of a member of the Convention refugee abroad or the country of asylum class, that their life, liberty or physical safety is under immediate threat and, if not protected, the person is likely to be\n(a) killed;\n(b) subjected to violence, torture, sexual assault or arbitrary imprisonment; or\n(c) returned to their country of nationality or of their former habitual residence. (besoin urgent de protection)\nvulnerable means, in respect of a Convention refugee or a person in similar circumstances, that the person has a greater need of protection than other applicants for protection abroad because of the person’s particular circumstances that give rise to a heightened risk to their physical safety. (vulnérable)",
+    "history": "SOR/2009-163, s. 2(F); SOR/2011-222, s. 3; SOR/2023-249, s. 8",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-138.html"
+  },
+  {
+    "id": "SOR-2002-227-s139",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "139",
+    "marginal_note": "General requirements",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "139\n(1) A permanent resident visa shall be issued to a foreign national in need of refugee protection, and their accompanying family members, if following an examination it is established that\n(a) the foreign national is outside Canada;\n(b) the foreign national has submitted an application for a permanent resident visa under this Division in accordance with paragraphs 10(1)(a) to (c) and (2)(c.1) to (d) and sections 140.1 to 140.3;\n(c) the foreign national is seeking to come to Canada to establish permanent residence;\n(d) the foreign national is a person in respect of whom there is no reasonable prospect, within a reasonable period, of a durable solution in a country other than Canada, namely\n(i) voluntary repatriation or resettlement in their country of nationality or habitual residence, or\n(ii) resettlement or an offer of resettlement in another country;\n(e) the foreign national is a member of one of the classes prescribed by this Division;\n(f) one of the following is the case, namely\n(i) the sponsor’s sponsorship application for the foreign national and their family members included in the application for protection has been approved under these Regulations,\n(ii) in the case of a member of the Convention refugee abroad class, financial assistance in the form of funds from a governmental resettlement assistance program is available in Canada for the foreign national and their family members included in the application for protection, or\n(iii) the foreign national has sufficient financial resources to provide for the lodging, care and maintenance, and for the resettlement in Canada, of themself and their family members included in the application for protection;\n(g) if the foreign national intends to reside in a province other than the Province of Quebec, the foreign national and their family members included in the application for protection will be able to become successfully established in Canada, taking into account the following factors:\n(i) their resourcefulness and other similar qualities that assist in integration in a new society,\n(ii) the presence of their relatives, including the relatives of a spouse or a common-law partner, or their sponsor in the expected community of resettlement,\n(iii) their potential for employment in Canada, given their education, work experience and skills, and\n(iv) their ability to learn to communicate in one of the official languages of Canada;\n(h) if the foreign national intends to reside in the Province of Quebec, the competent authority of that Province is of the opinion that the foreign national and their family members included in the application for protection meet the selection criteria of the Province; and\n(i) subject to subsections (3) and (4), the foreign national and their family members included in the application for protection are not inadmissible.\n(2) [Exception] Paragraph (1)(g) does not apply to a foreign national, or their family members included in the application for protection, who has been determined by an officer to be vulnerable or in urgent need of protection.\n(3) [Financial inadmissibility — exemption] A foreign national who is a member of a class prescribed by this Division, and meets the applicable requirements of this Division, is exempted from the application of section 39 of the Act.\n(4) [Health grounds — exception] A foreign national who is a member of a class prescribed by this Division, and meets the applicable requirements of this Division, is exempted from the application of paragraph 38(1)(c) of the Act.",
+    "history": "SOR/2004-167, s. 80(F); SOR/2011-222, s. 4; SOR/2012-225, s. 4; SOR/2014-140, s. 13(F)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-139.html"
+  },
+  {
+    "id": "SOR-2002-227-s140",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "140",
+    "marginal_note": "Class of family members",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "140 Family members of an applicant who is determined to be a member of a class under this Division are members of the applicant’s class.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-140.html"
+  },
+  {
+    "id": "SOR-2002-227-s140.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "140.1",
+    "marginal_note": "Application",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "140.1 An application for a permanent resident visa submitted by a foreign national under this Division shall indicate that the foreign national is outside Canada and is making a claim for refugee protection and shall\n(a) contain the name, address and country of birth of the applicant and of all their accompanying family members;\n(b) contain the name and country of birth of all the applicant’s non-accompanying family members; and\n(c) indicate whether the applicant or any of their accompanying or non-accompanying family members is the spouse, common-law partner or conjugal partner of another person.",
+    "history": "SOR/2012-225, s. 5",
+    "last_amended": "2012-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 140.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-140.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s140.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "140.2",
+    "marginal_note": "Sponsorship of foreign national — requirement to attach applications",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "140.2\n(1) If the foreign national making an application for a permanent resident visa under this Division is being sponsored, the application for a permanent resident visa shall\n(a) be accompanied by a sponsorship application referred to in paragraph 153(1)(b) by which the foreign national is being sponsored; or\n(b) be attached to the sponsorship application sent by the sponsor in accordance with subsection 153(1.2).\n(2) [Place of application] The foreign national who has chosen to have their application for a permanent resident visa accompanied by the sponsorship application shall send the application for a permanent resident visa and the sponsorship application to the Department’s Case Processing Centre in Canada for processing those applications.",
+    "history": "SOR/2012-225, s. 5",
+    "last_amended": "2012-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 140.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-140.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s140.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "140.3",
+    "marginal_note": "Referral requirement",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "140.3\n(1) If the foreign national making an application for a permanent resident visa under this Division is not being sponsored, a foreign national making an application for a permanent resident visa under this Division shall submit their application with one of the following referrals, if the referral has not yet been submitted to the immigration office by its issuer:\n(a) a referral from a referral organization;\n(b) a referral resulting from an arrangement between the Minister and the government of a foreign state or any institution of such a government relating to resettlement; or\n(c) a referral resulting from an agreement relating to resettlement entered into by the Government of Canada and an international organization or the government of a foreign state.\n(2) [Exception] A foreign national may submit the application without a referral if they reside in a geographic area as determined by the Minister in accordance with subsection (3).\n(3) [Minister’s determination] The Minister may determine on the basis of the following factors that a geographic area is an area in which circumstances justify the submission of permanent resident visa applications without a referral:\n(a) advice from referral organizations with which the Minister has entered into a memorandum of understanding under section 143 that they are unable to make the number of referrals specified in their memorandum of understanding for the area;\n(b) the inability of referral organizations to refer persons in the area;\n(c) the resettlement needs in the area, after consultation with referral organizations that have substantial knowledge of the area; and\n(d) the relative importance of resettlement needs in the area, within the context of resettlement needs globally.\n(4) [Place of application] If the foreign national who is being referred under any of paragraphs (1)(a) to (c) or if the foreign national resides in a geographic area as determined by the Minister in accordance with subsection (3), the foreign national shall submit their application to the immigration office outside Canada that serves the foreign national’s place of residence.",
+    "history": "SOR/2012-225, s. 5",
+    "last_amended": "2012-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 140.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-140.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s140.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "140.4",
+    "marginal_note": "Return of documents",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "140.4 An application for a permanent resident visa made under this Division, its related sponsorship application made under Division 2 of this Part and all documents submitted in support of the applications, except the information referred to in subparagraphs 12.3(b)(i) and (ii), shall be returned to the person who sent the applications as a result of the choice made under subsection 140.2(1) if\n(a) in the case of an application for a permanent resident visa, the requirements set out in paragraph 139(1)(b) are not met; or\n(b) in the case of a sponsorship application, the requirements set out in paragraph 153(1)(b) and subsections 153(1.2) and (2) are not met.",
+    "history": "SOR/2012-225, s. 5; SOR/2018-128, s. 6",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 140.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-140.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s141",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "141",
+    "marginal_note": "Non-accompanying family member",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "141\n(1) A permanent resident visa shall be issued to a family member who does not accompany the applicant if, following an examination, it is established that\n(a) the family member was included in the applicant’s permanent resident visa application at the time that application was made, or was added to that application before the applicant’s departure for Canada;\n(b) the family member submits their application to an officer outside Canada within one year from the day on which refugee protection is conferred on the applicant;\n(c) the family member is not inadmissible;\n(d) if the applicant is the subject of a sponsorship application referred to in paragraph 139(1)(f)(i), their sponsor has been notified of the family member’s application and an officer is satisfied that there are adequate financial arrangements for resettlement; and\n(e) in the case of a family member who intends to reside in the Province of Quebec, the competent authority of that Province is of the opinion that the foreign national meets the selection criteria of the Province.\n(2) [Non-application of paragraph 139(1)(b)] For greater certainty, the requirements set out in paragraph 139(1)(b) do not apply to the application of a non-accompanying family member.",
+    "history": "SOR/2004-167, s. 80(F); SOR/2012-225, s. 6; SOR/2014-140, s. 14",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-141.html"
+  },
+  {
+    "id": "SOR-2002-227-s142",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "142",
+    "marginal_note": "Requirements — family members",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "142 Subject to subsections 25.1(1) and (6) to (8) and for the purposes of this Division, to be considered a family member of an applicant, a person must be a family member of the applicant\n(a) at the time the application referred to in paragraph 139(1)(b) is made; and\n(b) at the time of the determination of the application referred to in paragraph 141(1)(b).",
+    "history": "SOR/2012-225, s. 7; SOR/2014-133, s. 9",
+    "last_amended": "2014-08-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-142.html"
+  },
+  {
+    "id": "SOR-2002-227-s143",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "143",
+    "marginal_note": "Memorandum of understanding",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "General",
+    "text": "143\n(1) The Minister may enter into a memorandum of understanding with an organization for the purpose of locating and identifying Convention refugees and persons in similar circumstances if the organization demonstrates\n(a) a working knowledge of the provisions of the Act relating to protection criteria; and\n(b) an ability abroad to locate and identify Convention refugees and persons in similar circumstances.\n(2) [Content of memorandum of understanding] The memorandum of understanding shall include provisions with respect to\n(a) the geographic area to be served by the organization;\n(b) the number of referrals that may be made by the organization and the manner of referral;\n(c) the training of members or employees of the organization; and\n(d) the grounds for suspending or cancelling the memorandum of understanding.",
+    "history": "SOR/2004-167, s. 46(F); SOR/2009-163, s. 3(F)",
+    "last_amended": "2009-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-143.html"
+  },
+  {
+    "id": "SOR-2002-227-s144",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "144",
+    "marginal_note": "Convention refugees abroad class",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Convention Refugees Abroad",
+    "text": "144 The Convention refugees abroad class is prescribed as a class of persons who may be issued a permanent resident visa on the basis of the requirements of this Division.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-144.html"
+  },
+  {
+    "id": "SOR-2002-227-s145",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "145",
+    "marginal_note": "Member of Convention refugees abroad class",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Convention Refugees Abroad",
+    "text": "145 A foreign national is a Convention refugee abroad and a member of the Convention refugees abroad class if the foreign national has been determined, outside Canada, by an officer to be a Convention refugee.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-145.html"
+  },
+  {
+    "id": "SOR-2002-227-s146",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "146",
+    "marginal_note": "Person in similar circumstances to those of a Convention refugee",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Humanitarian-protected Persons Abroad",
+    "text": "146\n(1) For the purposes of subsection 12(3) of the Act, a person in similar circumstances to those of a Convention refugee is a member of the country of asylum class.\n(2) [Humanitarian-protected persons abroad] The country of asylum class is prescribed as a humanitarian-protected persons abroad class of persons who may be issued permanent resident visas on the basis of the requirements of this Division.",
+    "history": "SOR/2011-222, s. 5",
+    "last_amended": "2011-10-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-146.html"
+  },
+  {
+    "id": "SOR-2002-227-s147",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "147",
+    "marginal_note": "Member of country of asylum class",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Humanitarian-protected Persons Abroad",
+    "text": "147 A foreign national is a member of the country of asylum class if they have been determined by an officer to be in need of resettlement because\n(a) they are outside all of their countries of nationality and habitual residence; and\n(b) they have been, and continue to be, seriously and personally affected by civil war, armed conflict or massive violation of human rights in each of those countries.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-147.html"
+  },
+  {
+    "id": "SOR-2002-227-s148",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "148",
+    "marginal_note": "",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Humanitarian-protected Persons Abroad",
+    "text": "148 [Repealed, SOR/2011-222, s. 6]",
+    "history": "",
+    "last_amended": "2011-10-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-148.html"
+  },
+  {
+    "id": "SOR-2002-227-s149",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "149",
+    "marginal_note": "",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Humanitarian-protected Persons Abroad",
+    "text": "149 [Repealed, SOR/2011-222, s. 6]",
+    "history": "",
+    "last_amended": "2011-10-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-149.html"
+  },
+  {
+    "id": "SOR-2002-227-s150",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "150",
+    "marginal_note": "",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Humanitarian-protected Persons Abroad",
+    "text": "150 [Repealed, SOR/2012-225, s. 8]",
+    "history": "",
+    "last_amended": "2012-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-150.html"
+  },
+  {
+    "id": "SOR-2002-227-s151",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "151",
+    "marginal_note": "Travel document",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Humanitarian-protected Persons Abroad",
+    "text": "151 An officer shall issue a temporary travel document to a foreign national who has been determined to be a member of a class prescribed by this Division and who\n(a) holds a permanent resident visa or a temporary resident permit;\n(b) does not hold a valid passport or travel document issued by their country of nationality or the country of their present or former habitual residence;\n(c) does not hold a valid travel document issued by the United Nations or the International Committee of the Red Cross and is unable to obtain such a document within a reasonable time; and\n(d) would be unable to travel to Canada if the temporary travel document were not issued.",
+    "history": "SOR/2009-163, s. 6(F)",
+    "last_amended": "2009-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-151.html"
+  },
+  {
+    "id": "SOR-2002-227-s151.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "151.1",
+    "marginal_note": "Protected temporary residents class",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 1 - Convention Refugees Abroad, Humanitarian-protected Persons Abroad and Protected Temporary Residents",
+    "heading": "Protected Temporary Residents",
+    "text": "151.1\n(1) The protected temporary residents class is prescribed as a class of persons who may become permanent residents on the basis of the requirements of this section.\n(2) [Member of the class] A foreign national is a protected temporary resident and a member of the protected temporary residents class if the foreign national holds a temporary resident permit and\n(a) became a temporary resident under a temporary resident permit for protection reasons after making a claim for refugee protection outside Canada under section 99 of the Act; or\n(b) was issued a Minister’s permit under section 37 of the former Act after seeking admission to Canada under section 7 of the former Regulations or section 4 of the Humanitarian Designated Classes Regulations.\n(2.1) [Application] A foreign national destined for Quebec does not become a member of the protected temporary residents class described in paragraph (2)(a) if they have not received a selection certificate from the Province of Quebec.\n(3) [Former Act and Regulations] In subsection (2), former Act has the same meaning as in section 187 of the Act and former Regulations and Humanitarian Designated Classes Regulations have the same meaning as in subsection 316(1) of these Regulations.",
+    "history": "SOR/2004-167, s. 48; SOR/2009-163, s. 7(F)",
+    "last_amended": "2009-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 151.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-151.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s152",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "152",
+    "marginal_note": "Sponsorship agreements",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "152\n(1) The Minister may enter into a sponsorship agreement with a sponsor for the purpose of facilitating the processing of sponsorship applications.\n(2) [Contents of agreement] A sponsorship agreement shall include provisions relating to\n(a) settlement plans;\n(b) financial requirements;\n(c) assistance to be provided by the Department;\n(d) the standard of conduct expected of the sponsor;\n(e) reporting requirements; and\n(f) the grounds for suspending or cancelling the agreement.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-152.html"
+  },
+  {
+    "id": "SOR-2002-227-s153",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "153",
+    "marginal_note": "Sponsorship requirements",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "153\n(1) In order to sponsor a foreign national and their family members who are members of a class prescribed by Division 1, a sponsor\n(a) must reside or have representatives in the expected community of settlement;\n(b) must make a sponsorship application that includes a settlement plan, an undertaking and, if the sponsor has not entered into a sponsorship agreement with the Minister, a document issued by the United Nations High Commissioner for Refugees or a foreign state certifying the status of the foreign national as a refugee under the rules applicable to the United Nations High Commissioner for Refugees or the applicable laws of the foreign state, as the case may be; and\n(c) must not be — or include — an individual, a corporation or an unincorporated organization or association that was a party to a sponsorship in which they defaulted on an undertaking and remain in default.\n(1.1) [Non-application of paragraphs 13(1)(a) and (b)] Paragraphs 13(1)(a) and (b) do not apply to the document referred to in paragraph (1)(b) issued by the United Nations High Commissioner for Refugees or a foreign state.\n(1.2) [Place of application] If the foreign national has chosen to have their application for a permanent resident visa attached to the sponsorship application in accordance with paragraph 140.2(1)(b), the sponsor must send the sponsorship application and the application for a permanent resident visa to the Department’s Case Processing Centre in Canada for processing those applications.\n(2) [Undertaking] The undertaking referred to in paragraph (1)(b) shall be signed by each party to the sponsorship.\n(3) [Joint and several or solidary liability] All parties to the undertaking are jointly and severally or solidarily liable.\n(4) [End of default] A party or a sponsor who defaults on an undertaking ceases to be in default\n(a) in the case of a sponsor who defaults on a financial obligation, when the sponsor has reimbursed the government concerned, in full or in accordance with an agreement with that government, for amounts paid by the government;\n(b) in the case of a party, other than an organization or association, who defaults on a financial obligation, when the defaulting party has reimbursed any other party to the sponsorship, in full or in accordance with an agreement with that party, for amounts paid by that party;\n(c) in the case of a sponsor who defaults on a non-financial obligation, when the sponsor satisfies an officer that they are in compliance with the obligation; and\n(d) in the case of an organization or association that was a party to a sponsorship and defaulted for any reason, when a period of five years has elapsed from the date of default.",
+    "history": "SOR/2009-163, s. 8(F); SOR/2012-225, s. 9; SOR/2014-140, s. 15",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-153.html"
+  },
+  {
+    "id": "SOR-2002-227-s154",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "154",
+    "marginal_note": "Approval of application",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "154\n(1) An officer shall approve an application referred to in paragraph 153(1)(b) if, on the basis of the documentation submitted with the application, the officer determines that\n(a) the sponsor has the financial resources to fulfil the settlement plan for the duration of the undertaking, unless subsection 157(1) applies; and\n(b) the sponsor has made adequate arrangements in anticipation of the arrival of the foreign national and their family members in the expected community of settlement.\n(2) [Duration of sponsor’s undertaking] Subject to subsection (3), the duration of an undertaking is one year.\n(3) [Officer’s determination] An officer may, on the basis of the assessment made under paragraph 139(1)(g), require that the duration of the undertaking be more than one year but not more than three years.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-154.html"
+  },
+  {
+    "id": "SOR-2002-227-s155",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "155",
+    "marginal_note": "Revoking approval",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "155 An officer shall revoke an approval given in respect of an application under section 154 if the officer determines that the sponsor no longer meets the requirements of paragraph 154(1)(a) or (b) or is ineligible under subsection 156(1).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-155.html"
+  },
+  {
+    "id": "SOR-2002-227-s156",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "156",
+    "marginal_note": "Ineligibility to be a party to a sponsorship",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "156\n(1) The following persons are ineligible to be a party to a sponsorship:\n(a) a person who has been convicted in Canada of the offence of murder or an offence set out in Schedule I or II to the Corrections and Conditional Release Act, regardless of whether it was prosecuted by indictment, if a period of five years has not elapsed since the completion of the person’s sentence;\n(b) a person who has been convicted of an offence outside Canada that, if committed in Canada, would constitute an offence referred to in paragraph (a), if a period of five years has not elapsed since the completion of the person’s sentence imposed under a foreign law;\n(c) a person who is in default of any support payment obligations ordered by a court;\n(d) a person who is subject to a removal order;\n(e) a person who is subject to a revocation proceeding under the Citizenship Act; and\n(f) a person who is detained in any penitentiary, jail, reformatory or prison.\n(2) [Exception if pardoned] For the purpose of paragraph (1)(a), a sponsorship application may not be refused on the basis of a conviction in respect of which a pardon has been granted and has not ceased to have effect or been revoked under the Criminal Records Act, or in respect of which there has been a final determination of an acquittal.",
+    "history": "SOR/2010-195, s. 14",
+    "last_amended": "2010-09-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-156.html"
+  },
+  {
+    "id": "SOR-2002-227-s157",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "157",
+    "marginal_note": "Joint assistance sponsorship",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "157\n(1) If an officer determines that special needs exist in respect of a member of a class prescribed by Division 1, the Department shall endeavour to identify a sponsor in order to make the financial assistance of the Government of Canada available for the purpose of sponsorship. A sponsor identified by the Department is exempt from the financial requirements of paragraph 154(1)(a).\n(2) [Definition of special needs] In this section, special needs means that a person has greater need of settlement assistance than other applicants for protection abroad owing to personal circumstances, including\n(a) a large number of family members;\n(b) trauma resulting from violence or torture;\n(c) medical disabilities; and\n(d) the effects of systemic discrimination.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-157.html"
+  },
+  {
+    "id": "SOR-2002-227-s158",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "158",
+    "marginal_note": "Settlement in the Province of Quebec",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 2 - Sponsorship",
+    "heading": "DIVISION 2 - Sponsorship",
+    "text": "158 If the foreign national and their family members intend to reside in the province of Quebec, the sponsor must meet the requirements for sponsorship under the Québec Immigration Regulation, CQLR, c. I-0.2.1, r. 3, as amended from time to time. In such a case, the requirements of this Division, other than section 156, do not apply.",
+    "history": "SOR/2004-167, s. 80(F); SOR/2023-249, s. 9",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-158.html"
+  },
+  {
+    "id": "SOR-2002-227-s159",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159",
+    "marginal_note": "Working day",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159 For the purposes of subsections 100(1) and (3) of the Act,\n(a) a working day does not include Saturdays or holidays;\n(b) a day that is not a working day is not included in the calculation of the three-day period; and\n(c) the three-day period begins from the day on which the claim is received.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.01",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.01",
+    "marginal_note": "Definition of prior claim",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.01 For the purposes of paragraph 101(1)(c) of the Act, prior claim means a claim for refugee protection that was made under section 99 of the Act, other than a claim that was determined to be ineligible to be referred to the Refugee Protection Division under paragraph 101(1)(e) of the Act if the foreign national who made that claim is subsequently seeking to re-enter Canada in circumstances where they have been refused entry to the United States without having a refugee claim adjudicated there.",
+    "history": "SOR/2023-58, s. 1",
+    "last_amended": "2023-03-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.01.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.1",
+    "marginal_note": "Definitions",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.1 The following definitions apply in this section and sections 159.2 to 159.7.\nAgreement means the Agreement done at Washington, D.C. on December 5, 2002 between the Government of Canada and the Government of the United States of America for Cooperation in the Examination of Refugee Status Claims from Nationals of Third Countries, including any modifications or additions made in accordance with its terms. (Accord)\nclaimant means a claimant referred to in paragraph 101(1)(e) of the Act. (demandeur)\ndesignated country means a country designated by section 159.3. (pays désigné)\nfamily member, in respect of a claimant, means their spouse or common-law partner, their legal guardian, and any of the following persons, namely, their child, father, mother, brother, sister, grandfather, grandmother, grandchild, uncle, aunt, nephew or niece. (membre de la famille)\nlegal guardian, in respect of a claimant who has not attained the age of 18 years, means a person who has custody of the claimant or who is empowered to act on the claimant’s behalf by virtue of a court order or written agreement or by operation of law. (tuteur légal)\nstateless person means a person who is not considered a national by any state under the operation of its law. (apatride)\nUnited States means the United States of America, but does not include Puerto Rico, the Virgin Islands, Guam or any other United States of America possession or territory. (États-Unis)",
+    "history": "SOR/2004-217, s. 2; SOR/2023-58, s. 2",
+    "last_amended": "2023-03-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.2",
+    "marginal_note": "Non-application — former habitual residence",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.2 .Paragraph 101(1)(e) of the Act does not apply to a claimant who is a stateless person who comes directly or indirectly to Canada from a designated country that is their country of former habitual residence.",
+    "history": "SOR/2004-217, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.3",
+    "marginal_note": "Designation — United States",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.3 The United States is designated under paragraph 102(1)(a) of the Act as a country that complies with Article 33 of the Refugee Convention and Article 3 of the Convention Against Torture, and is a designated country for the purpose of the application of paragraph 101(1)(e) of the Act.",
+    "history": "SOR/2004-217, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.4",
+    "marginal_note": "Non-application — ports of entry other than land ports of entry",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.4\n(1) Paragraph 101(1)(e) of the Act does not apply to a claimant who seeks to enter Canada at\n(a) subject to subsection (1.1), a location that is not a port of entry;\n(b) a port of entry that is a harbour port, including a ferry landing; or\n(c) subject to subsection (2), a port of entry that is an airport.\n(1.1) [Exception — land border other than ports of entry] Paragraph 101(1)(e) of the Act applies to a claimant who enters Canada at a location along the Canada – United States land border — including the waters along or across that border — that is not a port of entry and makes a claim for refugee protection less than 14 days after the day on which the claimant enters Canada unless the claimant establishes that any of paragraphs 159.5(a) to (h) applies to the claimant.\n(2) [In transit exception] Paragraph 101(1)(e) of the Act applies to a claimant who has been ordered removed from the United States and who seeks to enter Canada at a port of entry that is an airport while they are in transit through Canada from the United States in the course of the enforcement of that order.",
+    "history": "SOR/2004-217, s. 2; SOR/2023-58, s. 3",
+    "last_amended": "2023-03-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.5",
+    "marginal_note": "Non-application — claimants at land ports of entry",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.5 Paragraph 101(1)(e) of the Act does not apply if a claimant who seeks to enter Canada at a location other than one identified in paragraphs 159.4(1)(a) to (c) establishes that\n(a) a family member of the claimant is in Canada and is a Canadian citizen;\n(b) a family member of the claimant is in Canada and is\n(i) a protected person within the meaning of subsection 95(2) of the Act,\n(ii) a permanent resident under the Act, or\n(iii) a person in favour of whom a removal order has been stayed in accordance with section 233;\n(c) a family member of the claimant who has attained the age of 18 years is in Canada and has made a claim for refugee protection that has been referred to the Board for determination, unless\n(i) the claim has been withdrawn by the family member,\n(ii) the claim has been abandoned by the family member,\n(iii) the claim has been rejected, or\n(iv) any pending proceedings or proceedings respecting the claim have been terminated under subsection 104(2) of the Act or any decision respecting the claim has been nullified under that subsection;\n(d) a family member of the claimant who has attained the age of 18 years is in Canada and is the holder of a work permit or study permit other than\n(i) a work permit that was issued under paragraph 206(b) or that has become invalid as a result of the application of section 209, or\n(ii) a study permit that has become invalid as a result of the application of section 222;\n(e) the claimant is a person who\n(i) has not attained the age of 18 years and is not accompanied by their mother, father or legal guardian,\n(ii) has neither a spouse nor a common-law partner, and\n(iii) has neither a mother or father nor a legal guardian in Canada or the United States;\n(f) the claimant is the holder of any of the following documents, excluding any document issued for the sole purpose of transit through Canada, namely,\n(i) a permanent resident visa or a temporary resident visa referred to in section 6 and subsection 7(1), respectively,\n(ii) a temporary resident permit issued under subsection 24(1) of the Act,\n(iii) a travel document referred to in subsection 31(3) of the Act,\n(iv) refugee travel papers issued by the Minister, or\n(v) a temporary travel document referred to in section 151;\n(g) the claimant is a person\n(i) who may, under the Act or these Regulations, enter Canada without being required to hold a visa, and\n(ii) who would, if the claimant were entering the United States, be required to hold a visa; or\n(h) the claimant is\n(i) a foreign national who is seeking to re-enter Canada in circumstances where they have been refused entry to the United States without having a refugee claim adjudicated there, or\n(ii) a permanent resident who has been ordered removed from the United States and is being returned to Canada.",
+    "history": "SOR/2004-217, s. 2; SOR/2009-290, s. 2(E); SOR/2015-46, s. 1; SOR/2023-58, s. 4",
+    "last_amended": "2023-03-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.6",
+    "marginal_note": "Non-application — claimants at land ports of entry and in transit",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.6 Paragraph 101(1)(e) of the Act does not apply if a claimant establishes that the claimant\n(a) is charged in the United States with, or has been convicted there of, an offence that is punishable with the death penalty in the United States; or\n(b) is charged in a country other than the United States with, or has been convicted there of, an offence that is punishable with the death penalty in that country.\n(c) [Repealed, SOR/2009-210, s. 1]",
+    "history": "SOR/2004-217, s. 2; SOR/2009-210, s. 1; SOR/2023-58, s. 5",
+    "last_amended": "2023-03-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.7",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.7",
+    "marginal_note": "Temporal operation",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3 - Determination of Eligibility of Claim",
+    "heading": "DIVISION 3 - Determination of Eligibility of Claim",
+    "text": "159.7\n(1) For the purposes of paragraph 101(1)(e) of the Act, the application of all or part of sections 159.1 to 159.6 and this section is discontinued, in accordance with subsections (2) to (6), if\n(a) a notice of suspension of the Agreement setting out the period of suspension is publicized broadly in the various regions of Canada by the Minister via information media and on the website of the Department;\n(b) a notice of renewal of the suspension of the Agreement setting out the period of renewal of suspension is published in accordance with subsection (6);\n(c) a notice of suspension of a part of the Agreement is issued by the Government of Canada and the Government of the United States; or\n(d) a notice of termination of the Agreement is issued by the Government of Canada or the Government of the United States.\n(2) [Paragraph (1)(a) — notice of suspension of Agreement] Subject to subsection (3), if a notice of suspension of the Agreement is publicized under paragraph (1)(a), sections 159.2 to 159.6 are rendered inoperative for a period of up to three months that shall be set out in the notice, which period shall begin on the day after the day on which the notice is publicized.\n(3) [Paragraph (1)(b) — notice of renewal of suspension of Agreement] If a notice of renewal of the suspension of the Agreement is published under paragraph (1)(b), sections 159.2 to 159.6 are rendered inoperative for the further period of up to three months set out in the notice.\n(4) [Paragraph (1)(c) — suspension of part of Agreement] If a notice of suspension of part of the Agreement is issued under paragraph (1)(c), those provisions of these Regulations relating to the application of the Agreement that are referred to in the notice are rendered inoperative for a period that shall be set out in the notice. All other provisions of these Regulations continue to apply.\n(5) [Paragraph (1)(d) — termination of Agreement] If a notice of termination of the Agreement is issued under paragraph (1)(d), sections 159.1 to 159.6 and this section cease to have effect on the day set out in the notice.\n(6) [Publication requirement — Canada Gazette] Any notice referred to in paragraph (1)(b), (c) or (d) shall be published in the Canada Gazette, Part I, not less than seven days before the day on which the renewal, suspension in part or termination provided for in the notice is effective.",
+    "history": "SOR/2004-217, s. 2",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.7.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.8",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.8",
+    "marginal_note": "Time limit — provision of documents and information to officer",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3.1 - Claim for Refugee Protection — Time Limits",
+    "heading": "Documents and Information",
+    "text": "159.8\n(1) For the purpose of subsection 99(3.1) of the Act, a person who makes a claim for refugee protection inside Canada other than at a port of entry must provide an officer with the documents and information referred to in that subsection not later than the day on which the officer determines the eligibility of their claim under subsection 100(1) of the Act.\n(2) [Time limit — provision of documents and information to Refugee Protection Division] Subject to subsection (3), for the purpose of subsection 100(4) of the Act, a person who makes a claim for refugee protection inside Canada at a port of entry must provide the Refugee Protection Division with the documents and information referred to in subsection 100(4) not later than 15 days after the day on which the claim is referred to that Division.\n(3) [Extension] If the documents and information cannot be provided within the time limit set out in subsection (2), the Refugee Protection Division may, for reasons of fairness and natural justice, extend that time limit by the number of days that is necessary in the circumstances.",
+    "history": "SOR/2012-252, s. 1",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.8.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.9",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.9",
+    "marginal_note": "Time limits for hearing",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3.1 - Claim for Refugee Protection — Time Limits",
+    "heading": "Hearing Before Refugee Protection Division",
+    "text": "159.9\n(1) Subject to subsections (2) and (3), for the purpose of subsection 100(4.1) of the Act, the date fixed for the hearing before the Refugee Protection Division must be not later than\n(a) in the case of a claimant referred to in subsection 111.1(2) of the Act,\n(i) 30 days after the day on which the claim is referred to the Refugee Protection Division, if the claim is made inside Canada other than at a port of entry, and\n(ii) 45 days after the day on which the claim is referred to the Refugee Protection Division, if the claim is made inside Canada at a port of entry; and\n(b) in the case of any other claimant, 60 days after the day on which the claim is referred to the Refugee Protection Division, whether the claim is made inside Canada at a port of entry or inside Canada other than at a port of entry.\n(2) [Exclusion] If the time limit set out in subparagraph (1)(a)(i) or (ii) or paragraph (1)(b) ends on a Saturday, that time limit is extended to the next working day.\n(3) [Exceptions] If the hearing cannot be held within the time limit set out in subparagraph (1)(a)(i) or (ii) or paragraph (1)(b) for any of the following reasons, the hearing must be held as soon as feasible after that time limit:\n(a) for reasons of fairness and natural justice;\n(b) because of a pending investigation or inquiry relating to any of sections 34 to 37 of the Act; or\n(c) because of operational limitations of the Refugee Protection Division.",
+    "history": "SOR/2012-252, s. 1",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.9.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.91",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.91",
+    "marginal_note": "Time limit for appeal",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3.1 - Claim for Refugee Protection — Time Limits",
+    "heading": "Appeal to Refugee Appeal Division",
+    "text": "159.91\n(1) Subject to subsection (2), for the purpose of subsection 110(2.1) of the Act,\n(a) the time limit for a person or the Minister to file an appeal to the Refugee Appeal Division against a decision of the Refugee Protection Division is 15 days after the day on which the person or the Minister receives written reasons for the decision; and\n(b) the time limit for a person or the Minister to perfect such an appeal is 30 days after the day on which the person or the Minister receives written reasons for the decision.\n(2) [Extension] If the appeal cannot be filed within the time limit set out in paragraph 1)(a) or perfected within the time limit set out in paragraph (1)(b), the Refugee Appeal Division may, for reasons of fairness and natural justice, extend each of those time limits by the number of days that is necessary in the circumstances.",
+    "history": "SOR/2012-252, s. 1",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.91.html"
+  },
+  {
+    "id": "SOR-2002-227-s159.92",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "159.92",
+    "marginal_note": "Time limit for decision",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 3.1 - Claim for Refugee Protection — Time Limits",
+    "heading": "Appeal to Refugee Appeal Division",
+    "text": "159.92\n(1) Subject to subsection (2), for the purpose of subsection 110(3.1) of the Act, except when a hearing is held under subsection 110(6) of the Act, the time limit for the Refugee Appeal Division to make a decision on an appeal is 90 days after the day on which the appeal is perfected.\n(2) [Exception] If it is not possible for the Refugee Appeal Division to make a decision on an appeal within the time limit set out in subsection (1), the decision must be made as soon as feasible after that time limit.",
+    "history": "SOR/2012-252, s. 1",
+    "last_amended": "2012-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 159.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-159.92.html"
+  },
+  {
+    "id": "SOR-2002-227-s160",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "160",
+    "marginal_note": "Application for protection",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "160\n(1) Subject to subsection (2) and for the purposes of subsection 112(1) of the Act, a person may apply for protection after they are given notification to that effect by the Department.\n(2) [No notification] A person described in section 165 or 166 may apply for protection in accordance with that section without being given notification to that effect by the Department.\n(3) [Notification] Notification shall be given\n(a) in the case of a person who is subject to a removal order that is in force, before removal from Canada; and\n(b) in the case of a person named in a certificate described in subsection 77(1) of the Act, when the summary of information and other evidence is filed under subsection 77(2) of the Act.\n(4) [When notification is given] Notification is given\n(a) when the person is given the application for protection form by hand; or\n(b) if the application for protection form is sent by mail, seven days after the day on which it was sent to the person at the last address provided by them to the Department.",
+    "history": "SOR/2008-193, s. 1; SOR/2009-290, s. 3(F)",
+    "last_amended": "2009-10-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-160.html"
+  },
+  {
+    "id": "SOR-2002-227-s160.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "160.1",
+    "marginal_note": "Criterion — exemption from application of paragraphs 112(2)(b.1) or (c) of the Act",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "160.1 For the purposes of subsection 112(2.1) of the Act, the Minister must consider, when an exemption is made, any event having arisen in a country that could place all or some of its nationals or former habitual residents referred to in that subsection in a situation similar to those referred to in section 96 or 97 of the Act for which a person may be determined to be a Convention refugee or a person in need of protection.",
+    "history": "SOR/2012-154, s. 7",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 160.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-160.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s161",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "161",
+    "marginal_note": "Submissions",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "161\n(1) Subject to section 166, a person applying for protection may make written submissions in support of their application and for that purpose may be assisted, at their own expense, by a barrister or solicitor or other counsel.\n(2) [New evidence] A person who makes written submissions must identify the evidence presented that meets the requirements of paragraph 113(a) of the Act and indicate how that evidence relates to them.",
+    "history": "SOR/2014-139, s. 4",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-161.html"
+  },
+  {
+    "id": "SOR-2002-227-s162",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "162",
+    "marginal_note": "Application within 15-day period",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "162 An application received within 15 days after notification was given under section 160 shall not be decided until at least 30 days after notification was given. The removal order is stayed under section 232 until the earliest of the events referred to in paragraphs 232(c) to (f) occurs.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-162.html"
+  },
+  {
+    "id": "SOR-2002-227-s163",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "163",
+    "marginal_note": "Applications after the 15-day period",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "163 A person who has remained in Canada since being given notification under section 160 may make an application after a period of 15 days has elapsed from notification being given under that section, but the application does not result in a stay of the removal order. Written submissions, if any, must accompany the application.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-163.html"
+  },
+  {
+    "id": "SOR-2002-227-s164",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "164",
+    "marginal_note": "Application that must be received within 15-day period — certificate",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "164 Despite section 163, an application by a person who is named in a certificate described in subsection 77(1) of the Act must be received within 15 days after notification was given under section 160. An application received within that period shall not be decided until at least 30 days after notification was given.",
+    "history": "SOR/2009-290, s. 4(F)",
+    "last_amended": "2009-10-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-164.html"
+  },
+  {
+    "id": "SOR-2002-227-s165",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "165",
+    "marginal_note": "Subsequent application",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "165 A person whose application for protection was rejected and who has remained in Canada since being given notification under section 160 may make another application. Written submissions, if any, must accompany the application. For greater certainty, the application does not result in a stay of the removal order.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-165.html"
+  },
+  {
+    "id": "SOR-2002-227-s166",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "166",
+    "marginal_note": "Application at port of entry",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "166 An application for protection by a foreign national against whom a removal order is made at a port of entry as a result of a determination of inadmissibility on entry into Canada must, if the order is in force, be received as soon as the removal order is made. Written submissions, if any, must accompany the application. For greater certainty, the application does not result in a stay of the removal order.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-166.html"
+  },
+  {
+    "id": "SOR-2002-227-s167",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "167",
+    "marginal_note": "Hearing — prescribed factors",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "167 For the purpose of determining whether a hearing is required under paragraph 113(b) of the Act, the factors are the following:\n(a) whether there is evidence that raises a serious issue of the applicant’s credibility and is related to the factors set out in sections 96 and 97 of the Act;\n(b) whether the evidence is central to the decision with respect to the application for protection; and\n(c) whether the evidence, if accepted, would justify allowing the application for protection.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-167.html"
+  },
+  {
+    "id": "SOR-2002-227-s168",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "168",
+    "marginal_note": "Hearing procedure",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "168 A hearing is subject to the following provisions:\n(a) notice shall be provided to the applicant of the time and place of the hearing and the issues of fact that will be raised at the hearing;\n(b) the hearing is restricted to matters relating to the issues of fact stated in the notice, unless the officer conducting the hearing considers that other issues of fact have been raised by statements made by the applicant during the hearing;\n(c) the applicant must respond to the questions posed by the officer and may be assisted for that purpose, at their own expense, by a barrister or solicitor or other counsel; and\n(d) any evidence of a person other than the applicant must be in writing and the officer may question the person for the purpose of verifying the evidence provided.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-168.html"
+  },
+  {
+    "id": "SOR-2002-227-s169",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "169",
+    "marginal_note": "Abandonment",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "169 An application for protection is declared abandoned\n(a) in the case of an applicant who fails to appear at a hearing, if the applicant is given notice of a subsequent hearing and fails to appear at that hearing; and\n(b) in the case of an applicant who voluntarily departs Canada, when the applicant’s removal order is enforced under section 240 or the applicant otherwise departs Canada.",
+    "history": "SOR/2009-290, s. 5(F)",
+    "last_amended": "2009-10-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-169.html"
+  },
+  {
+    "id": "SOR-2002-227-s170",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "170",
+    "marginal_note": "Withdrawal",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "170 An application for protection may be withdrawn by the applicant at any time by notifying the Minister in writing. The application is declared to be withdrawn on receipt of the notice.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-170.html"
+  },
+  {
+    "id": "SOR-2002-227-s171",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "171",
+    "marginal_note": "Effect of abandonment and withdrawal",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "171 An application for protection is rejected when a decision is made not to allow the application or when the application is declared withdrawn or abandoned.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-171.html"
+  },
+  {
+    "id": "SOR-2002-227-s172",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "172",
+    "marginal_note": "Applicant described in s. 112(3) of the Act",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "172\n(1) Before making a decision to allow or reject the application of an applicant described in subsection 112(3) of the Act, the Minister shall consider the assessments referred to in subsection (2) and any written response of the applicant to the assessments that is received within 15 days after the applicant is given the assessments.\n(2) [Assessments] The following assessments shall be given to the applicant:\n(a) a written assessment on the basis of the factors set out in section 97 of the Act; and\n(b) a written assessment on the basis of the factors set out in subparagraph 113(d)(i) or (ii) of the Act, as the case may be.\n(2.1) [Certificate] Despite subsection (2), no assessments shall be given to an applicant who is named in a certificate until a judge under section 78 of the Act determines whether the certificate is reasonable.\n(3) [When assessments given] The assessments are given to an applicant when they are given by hand to the applicant or, if sent by mail, are deemed to be given to an applicant seven days after the day on which they are sent to the last address that the applicant provided to the Department.\n(4) [Applicant not described in s. 97 of the Act] Despite subsections (1) to (3), if the Minister decides on the basis of the factors set out in section 97 of the Act that the applicant is not described in that section,\n(a) no written assessment on the basis of the factors set out in subparagraph 113(d)(i) or (ii) of the Act need be made; and\n(b) the application is rejected.",
+    "history": "SOR/2008-193, s. 2",
+    "last_amended": "2008-06-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-172.html"
+  },
+  {
+    "id": "SOR-2002-227-s173",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "173",
+    "marginal_note": "Re-examination of stay — procedure",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "173\n(1) A person in respect of whom a stay of a removal order, with respect to a country or place, is being re-examined under subsection 114(2) of the Act shall be given\n(a) a notice of re-examination;\n(b) a written assessment on the basis of the factors set out in section 97 of the Act; and\n(c) a written assessment on the basis of the factors set out in subparagraph 113(d)(i) or (ii) of the Act, as the case may be.\n(2) [Assessments and response] Before making a decision to cancel or maintain the stay of the removal order, the Minister shall consider the assessments and any written response of the person in respect of whom the stay is being re-examined that is received within 15 days after the assessments are given to that person.\n(3) [When assessments given] The assessments are given to an applicant when they are given by hand to the applicant or, if sent by mail, are deemed to be given to an applicant seven days after the day on which they are sent to the last address that the applicant provided to the Department.",
+    "history": "SOR/2009-290, s. 6",
+    "last_amended": "2009-10-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-173.html"
+  },
+  {
+    "id": "SOR-2002-227-s174",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "174",
+    "marginal_note": "Reasons for decision",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "heading": "DIVISION 4 - Pre-Removal Risk Assessment",
+    "text": "174 On request, an applicant shall be given a copy of the file notes that record the justification for the decision on their application for protection.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-174.html"
+  },
+  {
+    "id": "SOR-2002-227-s174.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "174.1",
+    "marginal_note": "Regular reporting intervals",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 4.1 - Designated Foreign National — Requirement to Report to an Officer",
+    "heading": "DIVISION 4.1 - Designated Foreign National — Requirement to Report to an Officer",
+    "text": "174.1\n(1) For the purposes of subsection 98.1(1) of the Act, a designated foreign national referred to in that subsection who has not become a permanent resident under subsection 21(2) of the Act must report to an officer as follows:\n(a) in person, not more than 30 days after refugee protection is conferred on the designated foreign national under paragraph 95(1)(b) or (c) of the Act; and\n(b) once a year in each year after the day on which the foreign national first reports to an officer under paragraph (a), on a date fixed by the officer.\n(2) [Reporting on request] The designated foreign national must also report to an officer if requested to do so by the officer because the officer has reason to believe that any of the circumstances referred to in paragraphs 108(1)(a) to (e) of the Act may apply in respect of the designated foreign national.\n(3) [Additional reporting requirements] In addition to meeting the requirements of subsections (1) and (2), the designated foreign national must report to an officer\n(a) any change in\n(i) their address, not more than 10 working days after the day on which the change occurs, and\n(ii) their employment status, not more than 20 working days after the day on which the change occurs;\n(b) any departure from Canada, not less than 10 working days before the day of their departure; and\n(c) any return to Canada, not more than 10 working days after the day of their return.\n(4) [Cessation of reporting requirements] The reporting requirements in subsections (1) to (3) cease to apply to the designated foreign national on the day on which they become a permanent resident.",
+    "history": "SOR/2012-244, s. 1",
+    "last_amended": "2012-11-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 174.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-174.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s175",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "175",
+    "marginal_note": "Judicial review",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "heading": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "text": "175\n(1) For the purposes of subsection 21(2) of the Act, an officer shall not be satisfied that an applicant meets the conditions of that subsection if the determination or decision is subject to judicial review or if the time limit for commencing judicial review has not elapsed.\n(2) [Repealed, SOR/2012-154, s. 8]\n(3) [Quebec] For the purposes of subsection 21(2) of the Act, an applicant who makes an application to remain in Canada as a permanent resident — and the family members included in the application — who intend to reside in the Province of Quebec as permanent residents and who are not persons whom the Board has determined to be Convention refugees, may become permanent residents only if it is established that the competent authority of that Province is of the opinion that they meet the selection criteria of the Province.",
+    "history": "SOR/2012-154, s. 8",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-175.html"
+  },
+  {
+    "id": "SOR-2002-227-s176",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "176",
+    "marginal_note": "Family members",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "heading": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "text": "176\n(1) An applicant may include in their application to remain in Canada as a permanent resident any of their family members.\n(2) [One-year time limit] A family member who is included in an application to remain in Canada as a permanent resident and who is outside Canada at the time the application is made shall be issued a permanent resident visa if\n(a) the family member makes an application outside Canada to an officer within one year after the day on which the applicant becomes a permanent resident; and\n(b) the family member is not inadmissible on the grounds referred to in subsection (3).\n(3) [Inadmissibility] A family member who is inadmissible on any of the grounds referred to in subsection 21(2) of the Act shall not be issued a permanent resident visa and shall not become a permanent resident.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-176.html"
+  },
+  {
+    "id": "SOR-2002-227-s177",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "177",
+    "marginal_note": "Prescribed classes",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "heading": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "text": "177 For the purposes of subsection 21(2) of the Act, the following are prescribed as classes of persons who cannot become permanent residents:\n(a) the class of persons who have been the subject of a decision under section 108 or 109 or subsection 114(3) of the Act resulting in the rejection of a claim for refugee protection or nullification of the decision that led to conferral of refugee protection;\n(b) the class of persons who are permanent residents at the time of their application to remain in Canada as a permanent resident;\n(c) the class of persons who have been recognized by any country, other than Canada, as Convention refugees and who, if removed from Canada, would be allowed to return to that country;\n(d) the class of nationals or citizens of a country, other than the country that the person left, or outside of which the person remains, by reason of fear of persecution; and\n(e) the class of persons who have permanently resided in a country, other than the country that the person left, or outside of which the person remains, by reason of fear of persecution, and who, if removed from Canada, would be allowed to return to that country.",
+    "history": "SOR/2014-140, s. 16(E)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-177.html"
+  },
+  {
+    "id": "SOR-2002-227-s178",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "178",
+    "marginal_note": "Identity documents",
+    "part": "PART 8 - Refugee Classes",
+    "division": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "heading": "DIVISION 5 - Protected Persons — Permanent Residence",
+    "text": "178\n(1) An applicant who does not hold a document described in any of paragraphs 50(1)(a) to (h) may submit with their application\n(a) any identity document issued outside Canada before the person’s entry into Canada; or\n(b) if there is a reasonable and objectively verifiable explanation related to circumstances in the applicant’s country of nationality or former habitual residence for the applicant’s inability to obtain any identity documents, a statutory declaration made by the applicant attesting to their identity, accompanied by\n(i) a statutory declaration attesting to the applicant’s identity made by a person who, before the applicant’s entry into Canada, knew the applicant, a family member of the applicant or the applicant’s father, mother, brother, sister, grandfather or grandmother, or\n(ii) a statutory declaration attesting to the applicant’s identity made by an official of an organization representing nationals of the applicant’s country of nationality or former habitual residence.\n(2) [Alternative documents] A document submitted under subsection (1) shall be accepted in lieu of a document described in any of paragraphs 50(1)(a) to (h) if\n(a) in the case of an identity document, the identity document\n(i) is genuine,\n(ii) identifies the applicant, and\n(iii) constitutes credible evidence of the applicant’s identity; and\n(b) in the case of a statutory declaration, the declaration\n(i) is consistent with any information previously provided by the applicant to the Department or the Board, and\n(ii) constitutes credible evidence of the applicant’s identity.",
+    "history": "SOR/2004-167, s. 49; SOR/2011-126, s. 1",
+    "last_amended": "2011-06-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-178.html"
+  },
+  {
+    "id": "SOR-2002-227-s179",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "179",
+    "marginal_note": "Issuance",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1 - Temporary Resident Visa",
+    "heading": "DIVISION 1 - Temporary Resident Visa",
+    "text": "179 An officer shall issue a temporary resident visa to a foreign national if, following an examination, it is established that the foreign national\n(a) has applied in accordance with these Regulations for a temporary resident visa as a member of the visitor, worker or student class;\n(b) will leave Canada by the end of the period authorized for their stay under Division 2;\n(c) holds a passport or other document that they may use to enter the country that issued it or another country;\n(d) meets the requirements applicable to that class;\n(e) is not inadmissible;\n(f) meets the requirements of subsections 30(2) and (3), if they must submit to a medical examination under paragraph 16(2)(b) of the Act; and\n(g) is not the subject of a declaration made under subsection 22.1(1) of the Act.",
+    "history": "SOR/2012-154, s. 9; SOR/2013-210, s. 1",
+    "last_amended": "2013-11-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-179.html"
+  },
+  {
+    "id": "SOR-2002-227-s180",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "180",
+    "marginal_note": "Authorization",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1 - Temporary Resident Visa",
+    "heading": "Holders of Temporary Resident Visas",
+    "text": "180 A foreign national who holds a temporary resident visa is not authorized to enter and remain in Canada as a temporary resident unless, following an examination, it is established that the foreign national and their accompanying family members\n(a) met the requirements for issuance of their temporary resident visa at the time it was issued; and\n(b) continue to meet these requirements at the time of the examination on entry into Canada.",
+    "history": "SOR/2019-212, s. 8",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-180.html"
+  },
+  {
+    "id": "SOR-2002-227-s180.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "180.1",
+    "marginal_note": "Cancellation",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1 - Temporary Resident Visa",
+    "heading": "Cancellation — Temporary Resident Visa",
+    "text": "180.1 An officer may cancel a temporary resident visa that was issued to a foreign national if\n(a) the foreign national is inadmissible;\n(b) the foreign national did not meet one or more of the requirements under section 179 at the time the temporary resident visa was issued or no longer meets one or more of those requirements;\n(c) the foreign national was issued, after the issuance of the temporary resident visa, a temporary resident permit under subsection 24(1) of the Act;\n(d) the officer has reasonable grounds to believe that the foreign national will not leave Canada by the end of the period authorized for their stay under Division 2;\n(e) the foreign national was refused, after the issuance of the temporary resident visa, an electronic travel authorization, work permit or study permit or another temporary resident visa;\n(f) the foreign national is the subject of a declaration made under subsection 22.1(1) of the Act; or\n(g) the officer is satisfied that the temporary resident visa was issued based on an administrative error.",
+    "history": "SOR/2025-11, s. 4",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 180.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-180.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s180.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "180.2",
+    "marginal_note": "Cancellation",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1 - Temporary Resident Visa",
+    "heading": "Cancellation — Temporary Resident Visa",
+    "text": "180.2 A temporary resident visa that was issued to a foreign national is cancelled if\n(a) the foreign national becomes a permanent resident;\n(b) the passport or other travel document in respect of which the temporary resident visa was issued is lost, stolen or destroyed;\n(c) the passport or other travel document in respect of which the temporary resident visa was issued is abandoned by the foreign national; or\n(d) the foreign national is deceased.",
+    "history": "SOR/2025-11, s. 4",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 180.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-180.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s181",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "181",
+    "marginal_note": "Circumstances",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1 - Temporary Resident Visa",
+    "heading": "Applications for Extension of Authorization to Remain in Canada as a Temporary Resident",
+    "text": "181\n(1) A foreign national may apply for an extension of their authorization to remain in Canada as a temporary resident if\n(a) the application is made by the end of the period authorized for their stay; and\n(b) they have complied with all conditions imposed on their entry into Canada.\n(2) [Extension] An officer shall extend the foreign national’s authorization to remain in Canada as a temporary resident if, following an examination, it is established that the foreign national continues to meet the requirements of section 179.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-181.html"
+  },
+  {
+    "id": "SOR-2002-227-s182",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "182",
+    "marginal_note": "Restoration",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1 - Temporary Resident Visa",
+    "heading": "Restoration of Temporary Resident Status",
+    "text": "182\n(1) On application made by a visitor, worker or student within 90 days after losing temporary resident status as a result of failing to comply with a condition imposed under paragraph 185(a), any of subparagraphs 185(b)(i) to (iii) or paragraph 185(c), an officer shall restore that status if, following an examination, it is established that the visitor, worker or student meets the initial requirements for their stay, has not failed to comply with any other conditions imposed and is not the subject of a declaration made under subsection 22.1(1) of the Act.\n(2) [Exception] Despite subsection (1), an officer shall not restore the status of a student who is not in compliance with a condition set out in subsection 220.1(1).",
+    "history": "SOR/2013-210, s. 2; SOR/2014-14, s. 3",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-182.html"
+  },
+  {
+    "id": "SOR-2002-227-s182.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "182.1",
+    "marginal_note": "Notice",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1.1 - Declaration Under Subsection 22.1(1) of the Act",
+    "heading": "DIVISION 1.1 - Declaration Under Subsection 22.1(1) of the Act",
+    "text": "182.1 If the Minister makes a declaration under subsection 22.1(1) of the Act in respect of a foreign national, the foreign national is considered to have been given notice of the declaration if\n(a) notice is sent by mail to their last known address;\n(b) notice is sent to their last known email address;\n(c) notice is provided to them by hand, including at a port of entry; or\n(d) notice is sent or provided by other reasonable means, if it is not possible to give notice by one of the means referred to in paragraphs (a) to (c).",
+    "history": "SOR/2013-210, s. 2",
+    "last_amended": "2013-11-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 182.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-182.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s182.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "182.2",
+    "marginal_note": "Written submissions",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 1.1 - Declaration Under Subsection 22.1(1) of the Act",
+    "heading": "DIVISION 1.1 - Declaration Under Subsection 22.1(1) of the Act",
+    "text": "182.2\n(1) A foreign national who is the subject of a declaration made under subsection 22.1(1) of the Act may make written submissions to the Minister as to why the declaration should be revoked or why its effective period should be shortened.\n(2) [Time limit] The written submissions must be made within 60 days after the day on which the notice of the declaration is sent or provided to the foreign national, as the case may be.",
+    "history": "SOR/2013-210, s. 2",
+    "last_amended": "2013-11-25",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 182.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-182.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s183",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "183",
+    "marginal_note": "General conditions",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 2 - Conditions on Temporary Residents",
+    "heading": "DIVISION 2 - Conditions on Temporary Residents",
+    "text": "183\n(1) Subject to section 185, the following conditions are imposed on all temporary residents:\n(a) to leave Canada by the end of the period authorized for their stay;\n(b) to not work, unless authorized by this Part or Part 11;\n(b.1) if authorized to work by this Part or Part 11, to not enter into an employment agreement, or extend the term of an employment agreement, with an employer who, on a regular basis, offers striptease, erotic dance, escort services or erotic massages;\n(b.2) if authorized to work by this Part or Part 11, to not enter into an employment agreement, or extend the term of an employment agreement, with an employer who is referred to in subparagraph 200(3)(h)(ii) or (iii);\n(c) to not study, unless authorized by the Act, this Part or Part 12; and\n(d) to comply with all requirements imposed on them by an order or regulation made under the Emergencies Act or the Quarantine Act.\n(2) [Authorized period of stay] Subject to subsections (3) to (5), the period authorized for the stay of a temporary resident is six months or any other period that is fixed by an officer on the basis of\n(a) the temporary resident’s means of support in Canada;\n(b) the period for which the temporary resident applies to stay; and\n(c) the expiry of the temporary resident’s passport or other travel document.\n(3) [Authorized period begins] The period authorized for the stay of a temporary resident begins on\n(a) if they are authorized to enter and remain in Canada on a temporary basis, the day on which they first enter Canada after they are so authorized;\n(a.1) if they have become a temporary resident in accordance with subsection 46(1.1) of the Act, the day on which their application to renounce their permanent resident status is approved; and\n(b) in any other case, the day on which they enter Canada.\n(4) [Authorized period ends] The period authorized for a temporary resident’s stay ends on the earliest of\n(a) the day on which the temporary resident leaves Canada without obtaining prior authorization to re-enter Canada;\n(b) the day on which their permit becomes invalid, in the case of a temporary resident who has been issued either a work permit or a study permit;\n(b.1) the day on which the second of their permits becomes invalid, in the case of a temporary resident who has been issued a work permit and a study permit;\n(c) the day on which any temporary resident permit issued to the temporary resident is no longer valid under section 63;\n(c.1) in the case of a person who is required by section 10.01 of the Act to provide their biometric information, the day on which the period of 10 years following the latest day on which the person provided their biometric information under section 10.01 of the Act ends; or\n(d) the day on which the period authorized under subsection (2) ends, if paragraphs (a) to (c) do not apply.\n(5) [Extension of period authorized for stay] Subject to subsection (5.1), if a temporary resident has applied for an extension of the period authorized for their stay and a decision is not made on the application by the end of the period authorized for their stay, the period is extended until\n(a) the day on which a decision is made, if the application is refused; or\n(b) the end of the new period authorized for their stay, if the application is allowed.\n(5.1) [Non-application] Subsection (5) does not apply in respect of a foreign national who is the subject of a declaration made under subsection 22.1(1) of the Act.\n(6) [Continuation of status and conditions] If the period authorized for the stay of a temporary resident is extended by operation of paragraph (5)(a) or extended under paragraph (5)(b), the temporary resident retains their status, subject to any other conditions imposed, during the extended period.",
+    "history": "SOR/2010-172, s. 1; SOR/2013-210, s. 3; SOR/2013-245, s. 3; SOR/2014-14, s. 4; SOR/2014-269, s. 3; SOR/2015-144, s. 3; SOR/2018-128, s. 7; SOR/2020-91, s. 4; SOR/2022-142, s. 3",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-183.html"
+  },
+  {
+    "id": "SOR-2002-227-s184",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "184",
+    "marginal_note": "Condition imposed on members of a crew",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 2 - Conditions on Temporary Residents",
+    "heading": "DIVISION 2 - Conditions on Temporary Residents",
+    "text": "184\n(1) A foreign national who enters Canada as a member of a crew must leave Canada within 72 hours after they cease to be a member of a crew.\n(2) [Conditions imposed on foreign nationals who enter to become members of a crew] The following conditions are imposed on a foreign national who enters Canada to become a member of a crew:\n(a) [Repealed, SOR/2004-167, s. 50]\n(b) to join the means of transportation within the period imposed as a condition of entry or, if no period is imposed, within 48 hours after they enter Canada; and\n(c) to leave Canada within 72 hours after they cease to be a member of a crew.",
+    "history": "SOR/2004-167, s. 50",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-184.html"
+  },
+  {
+    "id": "SOR-2002-227-s185",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "185",
+    "marginal_note": "Specific conditions",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 2 - Conditions on Temporary Residents",
+    "heading": "DIVISION 2 - Conditions on Temporary Residents",
+    "text": "185 An officer may impose, vary or cancel the following specific conditions on a temporary resident:\n(a) the period authorized for their stay;\n(b) the work that they are permitted to engage in, or are prohibited from engaging in, in Canada, including\n(i) the type of work,\n(ii) the employer,\n(ii.1) the duration of the work for any one employer,\n(iii) the location of the work,\n(iv) the times and periods of the work, and\n(v) in the case of a member of a crew, the period within which they must join the means of transportation;\n(c) the studies that they are permitted to engage in, or are prohibited from engaging in, in Canada, including\n(i) the type of studies or course,\n(ii) the educational institution,\n(iii) the location of the studies, and\n(iv) the times and periods of the studies;\n(d) the area within which they are permitted to travel or are prohibited from travelling in Canada; and\n(e) the times and places at which they must report for\n(i) medical examination, surveillance or treatment, or\n(ii) the presentation of evidence of compliance with applicable conditions.",
+    "history": "SOR/2004-167, s. 51(F); SOR/2024-240, s. 1",
+    "last_amended": "2024-11-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-185.html"
+  },
+  {
+    "id": "SOR-2002-227-s186",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "186",
+    "marginal_note": "No permit required",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 3 - Work Without a Permit",
+    "heading": "DIVISION 3 - Work Without a Permit",
+    "text": "186 A foreign national may work in Canada without a work permit\n(a) as a business visitor to Canada within the meaning of section 187;\n(b) as a foreign representative, if they are properly accredited by the Department of Foreign Affairs and International Trade and are in Canada to carry out official duties as a diplomatic agent, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any international organization of which Canada is a member;\n(c) if the foreign national is a family member of a foreign representative in Canada who is accredited with diplomatic status by the Department of Foreign Affairs and International Trade and that Department has stated in writing that it does not object to the foreign national working in Canada;\n(d) as a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of those armed forces;\n(e) as an officer of a foreign government sent, under an exchange agreement between Canada and one or more countries, to take up duties with a federal or provincial agency;\n(e.1) as a cross-border maritime law enforcement officer designated by the United States under the Framework Agreement on Integrated Cross-Border Maritime Law Enforcement Operations between the Government of Canada and the Government of the United States of America, signed on May 26, 2009;\n(e.2) as an in-flight security officer employed by a foreign government with which Canada has concluded an arrangement in respect of commercial passenger aircraft security;\n(f) if they are a full-time student, on the campus of the university or college at which they are a full-time student, for the period for which they hold a study permit to study at that university or college;\n(g) as a performing artist appearing alone or in a group in an artistic performance — other than a performance that is primarily for a film production or a television or radio broadcast — or as a member of the staff of such a performing artist or group who is integral to the artistic performance, if\n(i) they are part of a foreign production or group, or are a guest artist in a Canadian production or group, performing a time-limited engagement, and\n(ii) they are not in an employment relationship with the organization or business in Canada that is contracting for their services;\n(h) as a participant in sports activities or events, in Canada, either as an individual participant or as a member of a foreign-based team or Canadian amateur team;\n(i) as an employee of a foreign news company for the purpose of reporting on events in Canada;\n(j) as a guest speaker for the sole purpose of making a speech or delivering a paper at a dinner, graduation, convention or similar function, or as a commercial speaker or seminar leader delivering a seminar that lasts no longer than five days;\n(k) as a member of the executive of a committee that is organizing a convention or meeting in Canada or as a member of the administrative support staff of such a committee;\n(l) as a person who is responsible for assisting a congregation or group in the achievement of its spiritual goals and whose main duties are to preach doctrine, perform functions related to gatherings of the congregation or group or provide spiritual counselling;\n(m) as a judge, referee or similar official at an international amateur sports competition, an international cultural or artistic event or competition or an animal or agricultural competition;\n(n) as an examiner or evaluator of research proposals or university projects, programs or theses;\n(o) as an expert who conducts surveys or analyses that are to be used as evidence before a federal or provincial regulatory body, a tribunal or a court of law or as an expert witness before such a body, tribunal or court of law;\n(p) as a student in a health field, including as a medical elective or clinical clerk at a medical teaching institution in Canada, for the primary purpose of acquiring training, if they have written approval from the body that regulates that field;\n(q) as a civil aviation inspector of a national aeronautical authority conducting inspections of the flight operation procedures or cabin safety of a commercial air carrier operating international flights;\n(r) as an accredited representative or adviser participating in an aviation accident or incident investigation conducted under the Canadian Transportation Accident Investigation and Safety Board Act;\n(s) as a member of a crew who is employed by a foreign company aboard a means of transportation that\n(i) is foreign-owned and not registered in Canada, and\n(ii) is engaged primarily in international transportation;\n(t) as a provider of emergency services, including medical services, for the protection or preservation of life or property;\n(u) until a decision is made on an application made by them under subsection 201(1), if they have remained in Canada after the expiry of their work permit and they have continued to comply with the conditions set out on the expired work permit, other than the expiry date;\n(v) if they are the holder of a study permit and\n(i) they are a full-time student enrolled at a designated learning institution as defined in section 211.1,\n(ii) the program in which they are enrolled is a post-secondary academic, vocational or professional training program, or a vocational training program at the secondary level offered in Quebec, in each case, of a duration of six months or more that leads to a degree, diploma or certificate, and\n(iii) although they are permitted to engage in full-time work during a regularly scheduled break between academic sessions, they work no more than 24 hours per week during a regular academic session;\n(w) if they are or were the holder of a study permit who has completed their program of study and\n(i) they met the requirements set out in paragraph (v), and\n(ii) they applied for a work permit before the expiry of that study permit and a decision has not yet been made in respect of their application; or\n(x) if they are an Indian.",
+    "history": "SOR/2010-253, s. 3; SOR/2011-126, s. 2; SOR/2014-14, s. 5; SOR/2014-170, s. 1; SOR/2018-249, s. 1; SOR/2019-212, s. 9(F); SOR/2024-219, s. 1",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-186.html"
+  },
+  {
+    "id": "SOR-2002-227-s187",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "187",
+    "marginal_note": "Business visitors",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 3 - Work Without a Permit",
+    "heading": "DIVISION 3 - Work Without a Permit",
+    "text": "187\n(1) For the purposes of paragraph 186(a), a business visitor to Canada is a foreign national who is described in subsection (2) or who seeks to engage in international business activities in Canada without directly entering the Canadian labour market.\n(2) [Specific cases] The following foreign nationals are business visitors:\n(a) foreign nationals purchasing Canadian goods or services for a foreign business or government, or receiving training or familiarization in respect of such goods or services;\n(b) foreign nationals receiving or giving training within a Canadian parent or subsidiary of the corporation that employs them outside Canada, if any production of goods or services that results from the training is incidental; and\n(c) foreign nationals representing a foreign business or government for the purpose of selling goods for that business or government, if the foreign national is not engaged in making sales to the general public in Canada.\n(3) [Factors] For the purpose of subsection (1), a foreign national seeks to engage in international business activities in Canada without directly entering the Canadian labour market only if\n(a) the primary source of remuneration for the business activities is outside Canada; and\n(b) the principal place of business and actual place of accrual of profits remain predominately outside Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-187.html"
+  },
+  {
+    "id": "SOR-2002-227-s188",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "188",
+    "marginal_note": "No permit required",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 4 - Study Without a Permit",
+    "heading": "DIVISION 4 - Study Without a Permit",
+    "text": "188\n(1) A foreign national may study in Canada without a study permit\n(a) if they are a family member or a member of the private staff of a foreign representative who is properly accredited by the Department of Foreign Affairs and International Trade and who is in Canada to carry out official duties as a diplomatic agent, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any international organization of which Canada is a member;\n(b) as a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of those armed forces;\n(c) if the duration of their course or program of studies is six months or less and will be completed within the period for their stay authorized upon entry into Canada; or\n(d) if they are an Indian.\n(2) [Exception] Despite paragraph (1)(c), a foreign national may apply for a study permit before entering Canada for a course or program of studies of a duration of six months or less.",
+    "history": "SOR/2004-167, s. 52(F); SOR/2014-14, s. 6",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-188.html"
+  },
+  {
+    "id": "SOR-2002-227-s189",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "189",
+    "marginal_note": "Expired study permits",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 4 - Study Without a Permit",
+    "heading": "DIVISION 4 - Study Without a Permit",
+    "text": "189 A foreign national who has made an application under subsection 217(1) is authorized to study without a study permit until a decision is made on the application if they have remained in Canada since the expiry of their study permit and continue to comply with the conditions, other than the expiry date, set out on the expired study permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-189.html"
+  },
+  {
+    "id": "SOR-2002-227-s189.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "189.1",
+    "marginal_note": "New study permit application",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 4 - Study Without a Permit",
+    "heading": "DIVISION 4 - Study Without a Permit",
+    "text": "189.1 A foreign national who has submitted an application for a new study permit in accordance with section 217.1 is authorized to study at the designated learning institution, as defined in section 211.1, that is named in that application until a decision is made on the application if\n(a) the foreign national has remained in Canada since they received their letter of acceptance from the designated learning institution named in the application;\n(b) the foreign national continues to comply with the conditions set out in their previous study permit, other than the condition that they remain enrolled at the designated learning institution named in that permit; and\n(c) before the foreign national completed their course or program of study, the designated learning institution named in the previous study permit\n(i) closed,\n(ii) discontinued the course or program of study in question,\n(iii) was placed on the suspension list referred to in subsection 222.6(1), or\n(iv) lost its designated status.",
+    "history": "SOR/2024-219, s. 2",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 189.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-189.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s190",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "190",
+    "marginal_note": "Visa exemption — nationality",
+    "part": "PART 9 - Temporary Residents",
+    "division": "DIVISION 5 - Temporary Resident Visa Exemptions",
+    "heading": "DIVISION 5 - Temporary Resident Visa Exemptions",
+    "text": "190\n(1) A foreign national is exempt from the requirement to obtain a temporary resident visa if they\n(a) are a citizen of a country listed in Schedule 1.1;\n(b) are\n(i) a British citizen,\n(ii) a British overseas citizen who is re-admissible to the United Kingdom, or\n(iii) a citizen of a British overseas territory who derives that citizenship through birth, descent, naturalization or registration in one of the British overseas territories of Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Falkland Islands, Gibraltar, Montserrat, Pitcairn Island, Saint Helena or Turks and Caicos Islands; or\n(c) are a national of the United States or a person who has been lawfully admitted to the United States for permanent residence.\n(2) [Visa exemption — documents] A foreign national is exempt from the requirement to obtain a temporary resident visa if they\n(a) hold a passport that contains a diplomatic acceptance, a consular acceptance or an official acceptance issued by the Chief of Protocol for the Department of Foreign Affairs and International Trade on behalf of the Government of Canada and are a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies, or of any international organization of which Canada is a member;\n(b) hold a passport or travel document issued by the Holy See;\n(c) hold a national Israeli passport;\n(d) hold a passport issued by the Hong Kong Special Administrative Region of the People’s Republic of China;\n(e) hold a passport issued by the United Kingdom to a British National (Overseas), as a person born, naturalized or registered in Hong Kong;\n(e.1) hold a passport issued by the United Kingdom to a British Subject which contains the observation that the holder has the right of abode in the United Kingdom; or\n(f) hold an ordinary passport issued by the Ministry of Foreign Affairs in Taiwan that includes the personal identification number of the individual.\n(2.1) [Visa exemption — holders of certain Romanian passports] A foreign national who is a citizen of Romania is exempt from the requirement to obtain a temporary resident visa if they hold a machine-readable passport that contains a contactless integrated circuit chip and that is issued by Romania.\n(3) [Visa exemption — purpose of entry] A foreign national is exempt from the requirement to obtain a temporary resident visa if they are seeking to enter and remain in Canada solely\n(a) subject to an agreement between Canada and one or more foreign countries respecting the obligation to hold such a visa,\n(i) as a member of a crew of a means of transportation other than a vessel or to become a member of a crew of a means of transportation other than a vessel, or\n(ii) to transit through Canada after working, or to work, as a member of a crew of a means of transportation other than a vessel, if they possess a ticket for departure from Canada within 24 hours after their arrival in Canada;\n(b) to transit through Canada as a passenger on a flight stopping in Canada for the sole purpose of refuelling and\n(i) they are in possession of the documents required in order to enter the United States and their flight is bound for that country, or\n(ii) they were lawfully admitted to the United States and their flight originated in that country;\n(b.1) to transit through Canada as a passenger on a flight that, owing to an emergency or other unforeseen circumstances, makes an unscheduled stop in Canada;\n(c) to transit through Canada as a passenger on a flight if the foreign national\n(i) is transported by a commercial transporter and there is a memorandum of understanding referred to in subsection (4) in effect between the Minister and the commercial transporter concerning the transit of passengers through Canada without a Canadian visa,\n(ii) holds a passport or travel document that was issued by the country of which the foreign national is a citizen or national and that country is listed in the memorandum of understanding, and\n(iii) is in possession of any visa required to enter the country of destination;\n(d) to carry out official duties as a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, unless they have been designated under that Act as a civilian component of those armed forces;\n(e) [Repealed, SOR/2015-77, s. 6]\n(f) to re-enter Canada following a visit solely to the United States or St. Pierre and Miquelon, if they\n(i) held a study permit or a work permit that was issued before they left Canada on such a visit or were authorized to enter and remain in Canada as a temporary resident, and\n(ii) return to Canada by the end of the period initially authorized for their stay or any extension to it;\n(g) to conduct inspections of the flight operation procedures or cabin safety of a commercial air carrier operating international flights, if they are a civil aviation inspector of a national aeronautical authority and possess valid documentation to that effect; or\n(h) to participate as an accredited representative or as an adviser to an aviation accident or incident investigation conducted under the Canadian Transportation Accident Investigation and Safety Board Act, if they possess valid documentation to that effect.\n(3.1) [Visa exemption — crew member] A foreign national who is a member of a crew and who is carried to Canada by a vessel is exempt from the requirement to obtain a temporary resident visa if they are seeking\n(a) to enter Canada as a member of the crew of the vessel; and\n(b) to remain in Canada solely as a member of the crew of that vessel or any other vessel.\n(4) [Content of memorandum of understanding] A memorandum of understanding referred to in paragraph (3)(c) shall include provisions respecting\n(a) the countries to which the memorandum of understanding applies;\n(b) the scheduled flights to which the memorandum of understanding applies; and\n(c) the commercial transporter’s obligation to control the movement of in-transit passengers.",
+    "history": "SOR/2002-326, s. 1; SOR/2002-332, s. 1; SOR/2003-197, s. 2; SOR/2003-260, s. 2; SOR/2004-111, s. 1; SOR/2004-167, s. 53(E); SOR/2006-228, s. 1; SOR/2007-238, s. 1; SOR/2008-54, s. 1; SOR/2008-308, s. 1; SOR/2009-105, s. 1; SOR/2009-163, s. 9(F); SOR/2009-207, s. 1; SOR/2009-208, s. 1; SOR/2010-265, s. 1; SOR/2011-125, s. 3; SOR/2011-126, s. 3; SOR/2012-171, s. 1; SOR/2013-201, s. 1; SOR/2014-267, s. 1; SOR/2015-77, s. 6; SOR/2016-293, s. 1; SOR/2017-147, s. 2; SOR/2017-246, s. 3; SOR/2018-109, s. 4; SOR/2019-212, s. 10(F); SOR/2023-249, s. 10(F)",
+    "last_amended": "2023-11-24",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-190.html"
+  },
+  {
+    "id": "SOR-2002-227-s191",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "191",
+    "marginal_note": "Class",
+    "part": "PART 10 - Visitors",
+    "division": "",
+    "heading": "PART 10 - Visitors",
+    "text": "191 The visitor class is prescribed as a class of persons who may become temporary residents.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-191.html"
+  },
+  {
+    "id": "SOR-2002-227-s192",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "192",
+    "marginal_note": "Visitor",
+    "part": "PART 10 - Visitors",
+    "division": "",
+    "heading": "PART 10 - Visitors",
+    "text": "192 A foreign national is a visitor and a member of the visitor class if the foreign national has been authorized to enter and remain in Canada as a visitor.",
+    "history": "SOR/2011-126, s. 4(F)",
+    "last_amended": "2011-06-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-192.html"
+  },
+  {
+    "id": "SOR-2002-227-s193",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "193",
+    "marginal_note": "Conditions",
+    "part": "PART 10 - Visitors",
+    "division": "",
+    "heading": "PART 10 - Visitors",
+    "text": "193 A visitor is subject to the conditions imposed under Part 9.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-193.html"
+  },
+  {
+    "id": "SOR-2002-227-s193.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "193.1",
+    "marginal_note": "",
+    "part": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "division": "",
+    "heading": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "text": "193.1 [Repealed, SOR/2014-185, s. 2]",
+    "history": "",
+    "last_amended": "2015-09-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 193.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-193.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s193.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "193.2",
+    "marginal_note": "",
+    "part": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "division": "",
+    "heading": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "text": "193.2 [Repealed, SOR/2014-185, s. 2]",
+    "history": "",
+    "last_amended": "2015-09-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 193.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-193.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s193.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "193.3",
+    "marginal_note": "",
+    "part": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "division": "",
+    "heading": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "text": "193.3 [Repealed, SOR/2014-185, s. 2]",
+    "history": "",
+    "last_amended": "2015-09-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 193.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-193.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s193.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "193.4",
+    "marginal_note": "",
+    "part": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "division": "",
+    "heading": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "text": "193.4 [Repealed, SOR/2014-185, s. 2]",
+    "history": "",
+    "last_amended": "2015-09-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 193.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-193.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s193.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "193.5",
+    "marginal_note": "",
+    "part": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "division": "",
+    "heading": "PART 10.1 - [Repealed, SOR/2014-185, s. 2]",
+    "text": "193.5 [Repealed, SOR/2008-309, s. 2]",
+    "history": "",
+    "last_amended": "2010-04-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 193.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-193.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s194",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "194",
+    "marginal_note": "Class",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "194 The worker class is prescribed as a class of persons who may become temporary residents.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-194.html"
+  },
+  {
+    "id": "SOR-2002-227-s195",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "195",
+    "marginal_note": "Worker",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "195 A foreign national is a worker and a member of the worker class if the foreign national has been authorized to enter and remain in Canada as a worker.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-195.html"
+  },
+  {
+    "id": "SOR-2002-227-s196",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "196",
+    "marginal_note": "Work permit required",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "196 A foreign national must not work in Canada unless authorized to do so by a work permit or these Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-196.html"
+  },
+  {
+    "id": "SOR-2002-227-s196.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "196.1",
+    "marginal_note": "Restrictions",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "196.1 A foreign national must not enter into an employment agreement, or extend the term of an employment agreement, with an employer\n(a) who, on a regular basis, offers striptease, erotic dance, escort services or erotic massages; or\n(b) referred to in subparagraph 200(3)(h)(ii) or (iii).",
+    "history": "SOR/2013-245, s. 4; SOR/2015-144, s. 4; SOR/2022-142, s. 4",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 196.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-196.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s196.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "196.2",
+    "marginal_note": "Abuse",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "196.2\n(1) For the purpose of this Part abuse consists of any of the following:\n(a) physical abuse, including assault and forcible confinement;\n(b) sexual abuse, including sexual contact without consent;\n(c) psychological abuse, including threats and intimidation;\n(d) financial abuse, including fraud and extortion; and\n(e) reprisals.\n(2) [Reprisal] For the purpose of subsection (1) reprisal consists of any measure, including the following, that is taken by or on behalf of an employer against a foreign national referred to in subparagraph 200(1)(c)(ii.1) or (iii) – and that adversely affects the foreign national’s employment or working conditions – because the foreign national has reported that the conditions set out in section 209.2 or 209.3 have not been complied with or has in good faith cooperated with an inspection conducted under section 209.7, 209.8 or 209.9:\n(a) a disciplinary measure;\n(b) a demotion;\n(c) a dismissal; or\n(d) any threat to take any of the measures mentioned above.",
+    "history": "SOR/2017-56, s. 2; SOR/2022-142, s. 5",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 196.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-196.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s197",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "197",
+    "marginal_note": "Application before entry",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 2 - Application for Work Permit",
+    "heading": "DIVISION 2 - Application for Work Permit",
+    "text": "197 A foreign national may apply for a work permit at any time before entering Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-197.html"
+  },
+  {
+    "id": "SOR-2002-227-s198",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "198",
+    "marginal_note": "Application on entry",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 2 - Application for Work Permit",
+    "heading": "DIVISION 2 - Application for Work Permit",
+    "text": "198\n(1) Subject to subsection (2), a foreign national may apply for a work permit when entering Canada if the foreign national is exempt under Division 5 of Part 9 from the requirement to obtain a temporary resident visa.\n(2) [Exceptions] A foreign national may not apply for a work permit when entering Canada if\n(a) a determination under section 203 is required, unless\n(i) the Department of Employment and Social Development has provided an assessment under paragraph 203(2)(a) in respect of an offer of employment — other than seasonal agricultural employment — to the foreign national, or\n(ii) the foreign national is a national or permanent resident of the United States or is a resident of Greenland or St. Pierre and Miquelon;\n(b) the foreign national does not hold a medical certificate that they are required to hold under subsection 30(3); or\n(c) the foreign national is a participant in an international youth exchange program, unless they are a national or permanent resident of the United States or their application for a work permit was approved before their entry into Canada.",
+    "history": "SOR/2004-167, s. 54; SOR/2010-172, s. 5; 2013, c. 40, s. 237; SOR/2015-147, s. 1; SOR/2016-136, s. 4; SOR/2017-78, s. 7; SOR/2019-212, s. 11(F)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-198.html"
+  },
+  {
+    "id": "SOR-2002-227-s199",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "199",
+    "marginal_note": "Application after entry",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 2 - Application for Work Permit",
+    "heading": "DIVISION 2 - Application for Work Permit",
+    "text": "199 A foreign national may apply for a work permit after entering Canada if they\n(a) hold a work permit;\n(b) are working in Canada under the authority of section 186 and are not a business visitor within the meaning of section 187;\n(c) hold a study permit;\n(d) hold a temporary resident permit issued under subsection 24(1) of the Act that is valid for at least six months;\n(e) are a family member of a person described in any of paragraphs (a) to (d);\n(f) are in a situation described in section 206 or 207;\n(g) applied for a work permit before entering Canada and the application was approved in writing but they have not been issued the permit;\n(h) are applying as a trader or investor, intra-company transferee or professional, as described in Section B, C or D of Annex 1603 of the Agreement, within the meaning of subsection 2(1) of the North American Free Trade Agreement Implementation Act, and their country of citizenship — being a country party to that Agreement — grants to Canadian citizens who submit a similar application within that country treatment equivalent to that accorded by Canada to citizens of that country who submit an application within Canada, including treatment in respect of an authorization for multiple entries based on a single application; or\n(i) hold a written statement from the Department of Foreign Affairs and International Trade stating that it has no objection to the foreign national working at a foreign mission in Canada.",
+    "history": "SOR/2004-167, s. 55",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-199.html"
+  },
+  {
+    "id": "SOR-2002-227-s200",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "200",
+    "marginal_note": "Work permits",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "200\n(1) Subject to subsections (2) and (3) — and, in respect of a foreign national who makes an application for a work permit before entering Canada, subject to section 87.3 of the Act — an officer shall issue a work permit to a foreign national if, following an examination, it is established that\n(a) the foreign national applied for it in accordance with Division 2;\n(b) the foreign national will leave Canada by the end of the period authorized for their stay under Division 2 of Part 9;\n(c) the foreign national\n(i) is described in section 206 or 208,\n(ii) intends to perform work described in section 204 or 205 but does not have an offer of employment to perform that work or is described in section 207 or 207.1 but does not have an offer of employment,\n(ii.1) intends to perform work described in section 204 or 205 and has an offer of employment to perform that work or is described in section 207 and has an offer of employment, and an officer has determined, on the basis of any information provided on the officer’s request by the employer making the offer and any other relevant information, that the offer is genuine under subsection (5), or\n(iii) has been offered employment, and an officer has made a positive determination under paragraphs 203(1)(a) to (g); and\n(d) [Repealed, SOR/2004-167, s. 56]\n(e) the requirements of subsections 30(2) and (3) are met, if they must submit to a medical examination under paragraph 16(2)(b) of the Act.\n(2) [Non-application of par. (1)(b)] Paragraph (1)(b) does not apply to a foreign national who satisfies the criteria set out in section 206 or paragraph 207(c) or (d).\n(3) [Exceptions] An officer shall not issue a work permit to a foreign national if\n(a) there are reasonable grounds to believe that the foreign national is unable to perform the work sought;\n(b) in the case of a foreign national who intends to work in the Province of Quebec and does not hold a Certificat d’acceptation du Québec, a determination under section 203 is required and the laws of that Province require that the foreign national hold a Certificat d’acceptation du Québec;\n(c) the work that the foreign national intends to perform is likely to adversely affect the settlement of any labour dispute in progress or the employment of any person involved in the dispute;\n(d) [Repealed, SOR/2017-78, s. 8]\n(e) the foreign national has engaged in unauthorized study or work in Canada or has failed to comply with a condition of a previous permit or authorization unless\n(i) a period of six months has elapsed since the cessation of the unauthorized work or study or failure to comply with a condition,\n(ii) the study or work was unauthorized by reason only that the foreign national did not comply with conditions imposed under paragraph 185(a), any of subparagraphs 185(b)(i) to (iii) or paragraph 185(c);\n(iii) section 206 applies to them; or\n(iv) the foreign national was subsequently issued a temporary resident permit under subsection 24(1) of the Act;\n(f) in the case of a foreign national referred to in subparagraphs (1)(c)(i) to (iii), the issuance of a work permit would be inconsistent with the terms of a federal-provincial agreement that apply to the employment of foreign nationals;\n(f.1) in the case of a foreign national referred to in subparagraph (1)(c)(ii.1), the fee referred to in section 303.1 has not been paid or the information referred to in section 209.11 has not been provided before the foreign national makes an application for a work permit;\n(g) [Repealed, SOR/2018-61, s. 1]\n(g.1) the foreign national intends to work for an employer who, on a regular basis, offers striptease, erotic dance, escort services or erotic massages; or\n(h) the foreign national intends to work for an employer who is\n(i) [Repealed, SOR/2022-142, s. 6]\n(ii) ineligible under paragraph 209.95(1)(b), or\n(iii) in default of any amount payable in respect of an administrative monetary penalty, including if the employer fails to comply with a payment agreement for the payment of that amount.\n(3.1) [Non-application of paragraph (3)(e)] Paragraph (3)(e) does not apply to a foreign national referred to in subsection 207.1(1) who engaged in unauthorized work in Canada or failed to comply with a condition of a previous permit or authorization.\n(4) [Repealed, SOR/2018-61, s. 1]\n(5) [Genuineness of job offer] A determination of whether an offer of employment is genuine shall be based on the following factors:\n(a) whether the offer is made by an employer that is actively engaged in the business in respect of which the offer is made, unless the offer is made for employment as a live-in caregiver;\n(b) whether the offer is consistent with the reasonable employment needs of the employer;\n(c) whether the terms of the offer are terms that the employer is reasonably able to fulfil; and\n(d) the past compliance of the employer, or any person who recruits the foreign national for the employer, with the federal or provincial laws that regulate the employment or recruitment of employees, including foreign nationals, in the province in which it is intended that the foreign national will work.",
+    "history": "SOR/2004-167, s. 56; SOR/2010-172, s. 2; SOR/2012-154, s. 10; SOR/2013-245, s. 5; SOR/2014-139, s. 5(F); SOR/2015-25, s. 1; SOR/2015-144, s. 5; SOR/2017-78, s. 8; SOR/2018-26, s. 1; SOR/2018-61, s. 1; SOR/2019-148, s. 1; SOR/2022-142, s. 6",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-200.html"
+  },
+  {
+    "id": "SOR-2002-227-s201",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "201",
+    "marginal_note": "Application for renewal",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "201\n(1) A foreign national may apply for the renewal of their work permit if\n(a) the application is made before their work permit expires; and\n(b) they have complied with all conditions imposed on their entry into Canada.\n(2) [Renewal] An officer shall renew the foreign national’s work permit if, following an examination, it is established that the foreign national continues to meet the requirements of section 200.",
+    "history": "SOR/2010-172, s. 3",
+    "last_amended": "2011-04-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-201.html"
+  },
+  {
+    "id": "SOR-2002-227-s202",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "202",
+    "marginal_note": "Temporary resident status",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "202 A foreign national who is issued a work permit under section 206 or paragraph 207(c) or (d) does not, by reason only of being issued a work permit, become a temporary resident.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-202.html"
+  },
+  {
+    "id": "SOR-2002-227-s203",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "203",
+    "marginal_note": "Assessment of employment offered",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "203\n(1) On application under Division 2 for a work permit made by a foreign national other than a foreign national referred to in subparagraphs 200(1)(c)(i) to (ii.1), an officer must determine, on the basis of an assessment provided by the Department of Employment and Social Development, of any information provided on the officer’s request by the employer making the offer and of any other relevant information, if\n(a) the job offer is genuine under subsection 200(5);\n(b) the employment of the foreign national is likely to have a neutral or positive effect on the labour market in Canada;\n(c) the issuance of a work permit would not be inconsistent with the terms of any federal-provincial agreement that apply to the employers of foreign nationals;\n(d) in the case of a foreign national who seeks to enter Canada as a live-in caregiver,\n(i) the foreign national will reside in a private household in Canada and provide child care, senior home support care or care of a disabled person in that household without supervision,\n(ii) the employer will provide the foreign national with adequate furnished and private accommodations in the household, and\n(iii) the employer has sufficient financial resources to pay the foreign national the wages that are offered to the foreign national;\n(e) the employer\n(i) has not, directly or indirectly, charged or recovered from the foreign national the fees referred to in subsection 315.2(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1) and fees related to the recruitment of the foreign national that are authorized to be charged or recovered under an international agreement between Canada and one or more countries concerning seasonal agricultural workers,\n(ii) ensured that any person who recruits the foreign national for the employer did not, directly or indirectly, charge or recover from the foreign national the fees referred to in subsection 315.2(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1) and fees related to the recruitment of the foreign national that are authorized to be charged or recovered under an international agreement between Canada and one or more countries concerning seasonal agricultural workers;\n(f) in the case where the employer has not employed a foreign national referred to in subparagraph 200(1)(c)(iii) during the six years before the day on which the request for an assessment made under subsection (2) is received by the Department of Employment and Social Development, during the period beginning two years before the day on which the request for an assessment is received and ending on the day that an assessment is provided, when the employer was actively engaged in the business for which the employer has provided information under this subsection and subsection (2.1), the employer\n(i) made reasonable efforts to provide a workplace that is free of abuse, and\n(ii) was not an affiliate of an employer referred to in subparagraphs 200(3)(h)(ii) or (iii); and\n(g) the employer committed\n(i) to conclude with the foreign national, on or before the first day of work of the foreign national that is during the period of employment for which the work permit is issued to them, an employment agreement that\n(A) provides for employment in the same occupation and the same wages and working conditions as those set out in the offer of employment,\n(B) is drafted in the foreign national’s chosen official language of Canada, and\n(C) is signed by both the employer and the foreign national,\n(ii) to provide the foreign national, on or before the first day of work of the foreign national that is during the period of employment for which the work permit is issued to them, a copy of the employment agreement referred to in subparagraph (i),\n(iii) to not, directly or indirectly, charge or recover from the foreign national the fees referred to in subsection 315.2(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1) and fees related to the recruitment of the foreign national that are authorized to be charged or recovered under an international agreement between Canada and one or more countries concerning seasonal agricultural workers, and\n(iv) to ensure that any person who recruits the foreign national for the employer does not, directly or indirectly, charge or recover from the foreign national the fees referred to in subsection 315.2(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1) and fees related to the recruitment of the foreign national that are authorized to be charged or recovered under an international agreement between Canada and one or more countries concerning seasonal agricultural workers.\n(1.01) [Effect on labour market — language] For the purposes of paragraph (1)(b), the employment of a foreign national is unlikely to have a positive or neutral effect on the labour market in Canada if the offer of employment requires the ability to communicate in a language other than English or French, unless\n(a) the employer or group of employers demonstrates that the ability to communicate in the other language is a bona fide requirement for performing the duties associated with the employment;\n(b) the offer of employment relates to work to be performed under an international agreement between Canada and one or more countries concerning seasonal agricultural workers; or\n(c) the offer of employment relates to other work to be performed in the primary agriculture sector, within the meaning of subsection 315.2(4).\n(1.1) [Effect on labour market] For the purposes of paragraph (1)(b), the employment of the foreign national is unlikely to have a positive or neutral effect on the labour market in Canada if\n(a) the wages set out in the offer of employment are not consistent with the prevailing wage rate for the occupation; or\n(b) the employment of the foreign national is likely to adversely affect the settlement of any labour dispute in progress or the employment of any person involved in the dispute.\n(2) [Assessment on request] Subject to subsection (2.02), the Department of Employment and Social Development must provide the assessment referred to in subsection (1) on the request of an officer or an employer or group of employers, none of whom is an employer who\n(a) on a regular basis, offers striptease, erotic dance, escort services or erotic massages; or\n(b) is referred to in subparagraph 200(3)(h)(ii) or (iii).\n(2.01) [Offer of employment] A request may be made in respect of\n(a) an offer of employment to a foreign national; and\n(b) offers of employment made, or anticipated to be made, by an employer or group of employers.\n(2.02) [Suspension of processing of requests] If any of the circumstances set out in section 209.5 exist, the processing of a request for an assessment under subsection (2) is suspended so long as the Department of Employment and Social Development has a reason to suspect that\n(a) the employer who made the request is not complying with or has not complied with any of the conditions set out in subparagraph 209.3(1)(a)(i), 209.3(1)(a)(iv) with regard to the working conditions referred to in that subparagraph, 209.3(1)(a)(v) or 209.3(1)(a)(vii) to 209.3(1)(a)(xii); and\n(b) the employer’s failure to comply with any of the conditions referred to in paragraph (a) would put at serious risk the health or safety of the foreign national, if the work permit was issued.\n(2.1) [Basis of Assessment] The assessment provided by the Department of Employment and Social Development on the matters set out in paragraphs (1)(a) to (g) must be based on any information provided by the employer making the offer and any other relevant information.\n(3) [Factors — effect on labour market] An assessment provided by the Department of Employment and Social Development with respect to the matters referred to in paragraph (1)(b) must, unless the employment of the foreign national is unlikely to have a positive or neutral effect on the labour market in Canada as a result of the application of subsection (1.01) or (1.1) be based on the following factors:\n(a) whether the employment of the foreign national will or is likely to result in direct job creation or job retention for Canadian citizens or permanent residents;\n(b) whether the employment of the foreign national will or is likely to result in the development or transfer of skills and knowledge for the benefit of Canadian citizens or permanent residents;\n(c) whether the employment of the foreign national is likely to fill a labour shortage;\n(d) whether the working conditions offered to the foreign national meet generally accepted Canadian standards;\n(e) whether the employer will hire or train Canadian citizens or permanent residents or has made, or has agreed to make, reasonable efforts to do so;\n(f) [Repealed, SOR/2022-142, s. 7]\n(g) whether the employer has fulfilled or has made reasonable efforts to fulfill any commitments made, in the context of any assessment that was previously provided under subsection (2), with respect to the matters referred to in paragraphs (a), (b) and (e).\n(3.1) [Period of validity of assessment] An assessment provided by the Department of Employment and Social Development shall indicate the period during which the assessment is in effect for the purposes of subsection (1).\n(4) [Province of Quebec] In the case of a foreign national who intends to work in the Province of Quebec, the assessment provided by the Department of Employment and Social Development shall be made in concert with the competent authority of that Province.\n(5) [Affiliate] For the purposes of this section, an affiliate includes\n(a) an employer that is controlled by another employer;\n(b) two employers that are under common control; or\n(c) employers that are not operated at arm’s length.\n(6) [Control] For the purposes of subsection (5), control, whether direct or indirect, exercised or not, includes\n(a) common ownership;\n(b) common management;\n(c) common interests;\n(d) shared facilities or equipment; or\n(e) common use of services of employees.",
+    "history": "SOR/2004-167, s. 57; SOR/2010-172, ss. 4, 5; 2013, c. 40, s. 237; SOR/2013-150, s. 1; SOR/2013-245, s. 6; SOR/2014-84, s. 1; SOR/2015-144, s. 6; SOR/2015-147, s. 1; SOR/2020-91, s. 5; SOR/2022-142, s. 7",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-203.html"
+  },
+  {
+    "id": "SOR-2002-227-s204",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "204",
+    "marginal_note": "Agreements or arrangements",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "204 A work permit may be issued under section 200 to a foreign national who intends to perform work under\n(a) an agreement or arrangement between Canada and the government of a foreign state or an international organization, other than an agreement or arrangement concerning seasonal agricultural workers;\n(b) an agreement entered into by one or more countries and by or on behalf of one or more provinces;\n(c) an agreement entered into by the Minister with a province or group of provinces under subsection 8(1) of the Act; or\n(d) a youth mobility agreement or arrangement between Canada and the government of a foreign state or the competent authority of any other foreign territory, or between Canada and an international or domestic organization, that would create or maintain reciprocal employment for Canadian citizens in a foreign state or territory.",
+    "history": "SOR/2018-26, s. 2; SOR/2024-240, s. 2",
+    "last_amended": "2024-11-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-204.html"
+  },
+  {
+    "id": "SOR-2002-227-s205",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "205",
+    "marginal_note": "Canadian interests",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "205 A work permit may be issued under section 200 to a foreign national who intends to perform work that\n(a) would create or maintain significant social, cultural or economic benefits or opportunities for Canadian citizens or permanent residents;\n(b) would create or maintain reciprocal employment of Canadian citizens or permanent residents of Canada in other countries;\n(c) is designated by the Minister as being work that can be performed by a foreign national on the basis of the following criteria, namely,\n(i) the work is related to a research program,\n(i.1) the work is an essential part of a post-secondary academic, vocational or professional training program offered by a designated learning institution as defined in section 211.1,\n(i.2) the work is an essential part of a program at the secondary level\n(A) that is a vocational training program offered by a designated learning institution in Quebec, or\n(B) that is a program offered by a designated learning institution that requires students to work in order to obtain their secondary or high school diploma or certificate of graduation, or\n(ii) limited access to the Canadian labour market is necessary for reasons of public policy relating to the competitiveness of Canada’s academic institutions or economy; or\n(d) is of a religious or charitable nature.",
+    "history": "SOR/2014-14, s. 7",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-205.html"
+  },
+  {
+    "id": "SOR-2002-227-s206",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "206",
+    "marginal_note": "No other means of support",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "206\n(1) A work permit may be issued under section 200 to a foreign national in Canada who cannot support themself without working, if the foreign national\n(a) has made a claim for refugee protection that has been referred to the Refugee Protection Division but has not been determined; or\n(b) is subject to an unenforceable removal order.\n(2) [Exception] Despite subsection (1), a work permit must not be issued to a claimant referred to in subsection 111.1(2) of the Act unless at least 180 days have elapsed since their claim was referred to the Refugee Protection Division.",
+    "history": "SOR/2012-252, s. 2; SOR/2014-139, s. 6(F)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-206.html"
+  },
+  {
+    "id": "SOR-2002-227-s207",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "207",
+    "marginal_note": "Applicants in Canada",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "207 A work permit may be issued under section 200 to a foreign national in Canada who\n(a) [Repealed, SOR/2017-78, s. 9]\n(b) is a member of the spouse or common-law partner in Canada class set out in Division 2 of Part 7;\n(c) is a protected person within the meaning of subsection 95(2) of the Act;\n(d) has applied to become a permanent resident and the Minister has granted them an exemption under subsection 25(1), 25.1(1) or 25.2(1) of the Act; or\n(e) is a family member of a person described in any of paragraphs (a) to (d).",
+    "history": "SOR/2010-252, s. 3; SOR/2017-78, s. 9",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-207.html"
+  },
+  {
+    "id": "SOR-2002-227-s207.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "207.1",
+    "marginal_note": "Vulnerable workers",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "207.1\n(1) A work permit may be issued under section 200 to a foreign national in Canada if there are reasonable grounds to believe that the foreign national is experiencing or is at risk of experiencing abuse in the context of their employment in Canada and if they\n(a) hold a work permit issued under subparagraph 200(1)(c)(ii.1) or (iii); or\n(b) previously held a work permit issued under subparagraph 200(1)(c)(ii.1) or (iii), have applied for a renewal of that permit under subsection 201(1) and are authorized to work in Canada under paragraph 186(u).\n(2) [Family member of vulnerable worker] A work permit may be issued under section 200 to a foreign national in Canada who is a family member of a person described in paragraph (1)(a) or (b).",
+    "history": "SOR/2019-148, s. 2",
+    "last_amended": "2019-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 207.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-207.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s208",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "208",
+    "marginal_note": "Humanitarian reasons",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "208 A work permit may be issued under section 200 to a foreign national in Canada who cannot support themself without working, if the foreign national\n(a) holds a study permit and has become temporarily destitute through circumstances beyond their control and beyond the control of any person on whom that person is dependent for the financial support to complete their term of study; or\n(b) holds a temporary resident permit issued under subsection 24(1) of the Act that is valid for at least six months.",
+    "history": "SOR/2004-167, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-208.html"
+  },
+  {
+    "id": "SOR-2002-227-s209",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209",
+    "marginal_note": "Invalidity",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "209 A work permit becomes invalid when it expires or when it is cancelled under section 209.01, 209.02 or 243.2.",
+    "history": "SOR/2024-11, s. 2; SOR/2025-11, s. 5",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.01",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.01",
+    "marginal_note": "Cancellation due to error",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "209.01 An officer may cancel a work permit that was issued to a foreign national if the officer is satisfied that the work permit was issued based on an administrative error.",
+    "history": "SOR/2025-11, s. 5",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.01.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.02",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.02",
+    "marginal_note": "Cancellation",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 3 - Issuance of Work Permits",
+    "heading": "DIVISION 3 - Issuance of Work Permits",
+    "text": "209.02 A work permit that was issued to a foreign national is cancelled if\n(a) the foreign national becomes a permanent resident; or\n(b) the foreign national is deceased.",
+    "history": "SOR/2025-11, s. 5",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.02.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.1",
+    "marginal_note": "Definition of document",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.1 For the purposes of this Division, document means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked.",
+    "history": "SOR/2013-245, s. 7",
+    "last_amended": "2013-12-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.11",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.11",
+    "marginal_note": "Foreign national — subparagraph 200(1)(c)(ii.1)",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.11\n(1) An employer who has made an offer of employment to a foreign national referred to in subparagraph 200(1)(c)(ii.1) must, before the foreign national makes an application for a work permit in respect of that employment, provide the following information to the Minister using the electronic means that is made available or specified by the Minister for that purpose:\n(a) their name, address and telephone number and their fax number and electronic mail address, if any;\n(b) the business number assigned to the employer by the Minister of National Revenue, if applicable;\n(c) information that demonstrates that the foreign national will be performing work described in section 204 or 205 or is a foreign national described in section 207;\n(d) a copy of the offer of employment made in the form made available by the Department; and\n(e) an attestation that\n(i) the employer has entered into an employment agreement with the foreign national that\n(A) provides for employment in the same occupation and the same wages and working conditions as those set out in the offer of employment,\n(B) is drafted in the foreign national’s chosen official language of Canada, and\n(C) is signed by both the employer and the foreign national,\n(ii) the employer has provided a copy of the employment agreement referred to in subparagraph (i) to the foreign national,\n(iii) the employer has not, directly or indirectly, charged or recovered from the foreign national the fee referred to in subsection 303.1(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1), and\n(iv) the employer has ensured that any person who recruited the foreign national for the employer did not, directly or indirectly, charge or recover from the foreign national the fee referred to in subsection 303.1(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1).\n(2) [Repealed, SOR/2019-174, s. 9]\n(3) [Repealed, SOR/2019-174, s. 9]",
+    "history": "SOR/2015-25, s. 2; SOR/2019-174, s. 9; SOR/2022-142, s. 8",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.11.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.2",
+    "marginal_note": "Foreign national referred to in subparagraph 200(1)(c)(ii.1)",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.2\n(1) An employer who has made an offer of employment to a foreign national referred to in subparagraph 200(1)(c)(ii.1) must comply with the following conditions:\n(a) during the period of employment for which the work permit is issued to the foreign national,\n(i) the employer must be actively engaged in the business in respect of which the offer of employment was made, unless the offer was made for employment as a live-in caregiver,\n(ii) the employer must comply with the federal or provincial laws that regulate the employment or recruitment of employees, including foreign nationals, in the province in which the foreign national works,\n(ii.1) the employer must make available to the foreign national, in both official languages of Canada, the information referred to in paragraph (a.1),\n(iii) subject to subparagraph (vii), the employer must provide the foreign national with employment in the same occupation as that set out in the foreign national’s offer of employment and with wages and working conditions that are substantially the same as — but not less favourable than — those set out in that offer,\n(iv) the employer must make reasonable efforts to provide a workplace that is free of abuse;\n(v) the employer, in the case of an employer who employs a foreign national who is subject to an order or regulation made under the Emergencies Act or the Quarantine Act, must not do anything that prevents the foreign national from complying with the requirements of the order or regulation, including requiring the foreign national to do anything that is contrary to those requirements,\n(vi) the employer, in the case of an employer who employs a foreign national who is subject to a provincial law that governs public health in response to COVID-19, must not do anything that prevents the foreign national from complying with the requirements of the law, including requiring the foreign national to do anything that is contrary to the law,\n(vii) the employer, in the case of an employer who employs a foreign national who, in accordance with an order made under section 58 of the Quarantine Act, is required to isolate or quarantine themselves for a period on entry into Canada, must provide the foreign national with wages during that period that are substantially the same as those set out in the offer of employment; and\n(viii) the employer must make reasonable efforts to provide access to health care services when the foreign national is injured or becomes ill at the workplace,\n(ix) the employer must not, directly or indirectly, charge or recover from the foreign national the fee referred to in subsection 303.1(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1), and\n(x) the employer must ensure that any person who recruited the foreign national for the employer does not, directly or indirectly, charge or recover from the foreign national the fee referred to in subsection 303.1(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1); and\n(a.1) on or before the foreign national’s first day of work that is during the period of employment for which the work permit is issued to the foreign national, the employer must provide the foreign national with a copy in their chosen official language of Canada of the most recent information with respect to the foreign national’s rights in Canada that is made available by the Government of Canada for that purpose; and\n(b) during a period of six years beginning on the first day of the period of employment for which the work permit is issued to the foreign national, the employer must\n(i) be able to demonstrate that any information they provided under subparagraph 200(1)(c)(ii.1) or section 209.11 was accurate, and\n(ii) retain any document that relates to compliance with the conditions set out in paragraph (a).\n(2) [Period of employment] For the purposes of subsection (1), the period of employment for which the work permit is issued includes any period during which\n(a) the foreign national may, under paragraph 186(u), work in Canada without a permit after the expiry of their work permit; and\n(b) the foreign national is required to isolate or quarantine themselves on entry into Canada in accordance with an order made under the Quarantine Act.\n(3) [Justification] A failure to comply with any of the conditions set out in subparagraphs (1)(a)(i) to (viii) and paragraph (1)(a.1) is justified if it results from\n(a) a change in federal or provincial law;\n(b) a change to the provisions of a collective agreement;\n(c) the implementation of measures by the employer in response to a dramatic change in economic conditions that directly affected the business of the employer, provided that the measures were not directed disproportionately at foreign nationals employed by the employer;\n(d) an error in interpretation made in good faith by the employer with respect to its obligations to a foreign national, if the employer subsequently provided compensation — or if it was not possible to provide compensation, made sufficient efforts to do so — to all foreign nationals who suffered a disadvantage as a result of the error;\n(e) an accounting or administrative error made by the employer, if the employer subsequently provided compensation — or if it was not possible to provide compensation, made sufficient efforts to do so — to all foreign nationals who suffered a disadvantage as a result of the error;\n(f) circumstances similar to those set out in paragraphs (a) to (e);\n(g) superior force; or\n(h) an error in interpretation made in good faith by the employer with respect to its compliance with the conditions set out in any of subparagraphs (1)(a)(v) and (vi).\n(3.1) [Justification] A failure to comply with any of the conditions set out in subparagraphs (1)(a)(ix) and (x) is justified if the employer\na) made all reasonable efforts to comply with the conditions; and\nb) subsequently provided full compensation to the foreign national for the fees incorrectly charged or recovered.\n(4) [Justification] A failure to comply with either of the conditions set out in paragraph (1)(b) is justified if the employer made all reasonable efforts to comply with the condition.",
+    "history": "SOR/2013-245, s. 7; SOR/2015-25, s. 3; SOR/2017-56, s. 3; SOR/2020-91, s. 6; SOR/2022-142, s. 9",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.3",
+    "marginal_note": "Foreign national referred to in subparagraph 200(1)(c)(iii)",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.3\n(1) An employer who has made an offer of employment to a foreign national referred to in subparagraph 200(1)(c)(iii) must comply with the following conditions:\n(a) during the period of employment for which the work permit is issued to the foreign national,\n(i) the employer must be actively engaged in the business in respect of which the offer of employment was made, unless the offer was made for employment as a live-in caregiver,\n(ii) the employer must comply with the federal or provincial laws that regulate the employment or recruitment of employees, including foreign nationals, in the province in which the foreign national works,\n(ii.1) the employer must make available to the foreign national, in both official languages of Canada, the information referred to in paragraph (a.1),\n(iii) the employer, in the case of an employer who employs a foreign national as a live-in caregiver, must\n(A) ensure that the foreign national resides in a private household in Canada and provides child care, senior home support care or care of a disabled person in that household without supervision,\n(B) provide the foreign national with adequate furnished and private accommodations in the household, and\n(C) have sufficient financial resources to pay the foreign national the wages that were offered to the foreign national,\n(iv) subject to subparagraph (xii), the employer must provide the foreign national with employment in the same occupation as that set out in the foreign national’s offer of employment and with wages and working conditions that are substantially the same as — but not less favourable than — those set out in that offer,\n(v) the employer must make reasonable efforts to provide a workplace that is free of abuse,\n(vi) the employer, in the case of an employer who employs a foreign national to perform work under an international agreement between Canada and one or more countries concerning seasonal agricultural workers, must provide the foreign national with adequate accommodations,\n(vii) the employer, in the case of an employer who employs a foreign national who is subject to an order or regulation made under the Emergencies Act or the Quarantine Act, must not do anything that prevents the foreign national from complying with the requirements of the order or regulation, including requiring the foreign national to do anything that is contrary to those requirements,\n(viii) the employer, in the case of an employer who employs a foreign national who is subject to a provincial law that governs public health in response to COVID-19, must not do anything that prevents the foreign national from complying with the requirements of the law, including requiring the foreign national to do anything that is contrary to the law,\n(ix) the employer, in the case of an employer who provides accommodations to a foreign national, must — during any period that the foreign national is required to quarantine themselves in accordance with an order or regulation made under the Emergencies Act or the Quarantine Act — provide the foreign national with accommodations that are separate from those provided to persons who are not in quarantine and that permit the foreign worker to remain at least two metres away from any other person,\n(x) the employer, in the case of an employer who provides accommodations to a foreign national who is subject to an order or regulation made under the Emergencies Act or the Quarantine Act, must provide the foreign national with cleaning products for the purposes of cleaning and disinfecting the accommodations regularly,\n(xi) the employer, in the case of an employer who provides accommodations to a foreign national who becomes infected with or develops any signs or symptoms of COVID-19, must provide the foreign national with accommodations that have a bedroom and a bathroom that are solely for the use of the foreign national while they isolate themselves,\n(xii) the employer, in the case of an employer who employs a foreign national who, in accordance with an order made under section 58 of the Quarantine Act, is required to isolate or quarantine themselves for a period on entry into Canada, must provide the foreign national with wages during that period that are substantially the same as those set out in the offer of employment,\n(xiii) the employer, except in the case of an employer who employs a foreign national to perform work under an international agreement between Canada and one or more countries concerning seasonal agricultural workers and the agreement includes health insurance, must obtain and pay for private health insurance that covers emergency medical care, for any period during which the foreign national is not covered by the applicable provincial health insurance system,\n(xiv) the employer must make reasonable efforts to provide access to health care services when the foreign national is injured or becomes ill at the workplace,\n(xv) the employer must not, directly or indirectly, charge or recover from the foreign national the fees referred to in subparagraph (xiii) or subsection 315.2(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1) and fees related to the recruitment of the foreign national that are authorized to be charged or recovered under an international agreement between Canada and one or more countries concerning seasonal agricultural workers, and\n(xvi) the employer must ensure that any person who recruited the foreign national for the employer does not, directly or indirectly, charge or recover from the foreign national the fees referred to in subparagraph (xiii), subsection 315.2(1) or any fees related to the recruitment of the foreign national, with the exception of the fees referred to in subsections 296(1), 298(1) and 299(1) and fees related to the recruitment of the foreign national that are authorized to be charged or recovered under an international agreement between Canada and one or more countries concerning seasonal agricultural workers;\n(a.1) on or before the foreign national’s first day of work that is during the period of employment for which the work permit is issued to the foreign national, the employer must provide the foreign national with a copy in their chosen official language of Canada of the most recent information with respect to the foreign national’s rights in Canada that is made available by the Government of Canada for that purpose; and\n(b) during the period of employment for which the work permit is issued to the foreign national or any other period that was agreed on by the employer and the Department of Employment and Social Development at the time the assessment referred to in subsection 203(2) was provided,\n(i) the employer must ensure that the employment of the foreign national will result in direct job creation or job retention for Canadian citizens or permanent residents, if that was one of the factors that led to the issuance of the work permit,\n(ii) the employer must ensure that the employment of the foreign national will result in the development or transfer of skills and knowledge for the benefit of Canadian citizens or permanent residents, if that was one of the factors that led to the issuance of the work permit,\n(iii) the employer must hire or train Canadian citizens or permanent residents, if that was one of the factors that led to the issuance of the work permit, and\n(iv) the employer must make reasonable efforts to hire or train Canadian citizens or permanent residents, if that was one of the factors that led to the issuance of the work permit; and\n(c) during a period of six years beginning on the first day of the period of employment for which the work permit is issued to the foreign national, the employer must\n(i) be able to demonstrate that any information they provided under subsections 203(1) and (2.1) was accurate, and\n(ii) retain any document that relates to compliance with the conditions set out in paragraphs (a) and (b).\n(2) [Period of employment] For the purposes of subsection (1), the period of employment for which the work permit is issued includes any period during which\n(a) the foreign national may, under paragraph 186(u), work in Canada without a permit after the expiry of their work permit; and\n(b) the foreign national is required to isolate or quarantine themselves on entry into Canada in accordance with an order made under the Quarantine Act.\n(3) [Justification] A failure to comply with any of the conditions set out in subparagraphs (1)(a)(i) to (xiv) and paragraphs (1)(a.1) and (b) is justified if it results from a:\n(a) a change in federal or provincial law;\n(b) a change to the provisions of a collective agreement;\n(c) the implementation of measures by the employer in response to a dramatic change in economic conditions that directly affected the business of the employer, provided that the measures were not directed disproportionately at foreign nationals employed by the employer;\n(d) an error in interpretation made in good faith by the employer with respect to its obligations to a foreign national, if the employer subsequently provided compensation — or if it was not possible to provide compensation, made sufficient efforts to do so — to all foreign nationals who suffered a disadvantage as a result of the error;\n(e) an accounting or administrative error made by the employer, if the employer subsequently provided compensation — or if it was not possible to provide compensation, made sufficient efforts to do so — to all foreign nationals who suffered a disadvantage as a result of the error;\n(f) circumstances similar to those set out in paragraphs (a) to (e);\n(g) superior force; or\n(h) an error in interpretation made in good faith by the employer with respect to its compliance with the conditions set out in any of subparagraphs (1)(a)(vii) to (xi).\n(4) [Justification] A failure to comply with either of the conditions set out in paragraph (1)(c) is justified if the employer made all reasonable efforts to comply with the condition.\n(5) [Justification] A failure to comply with any of the conditions set out in subparagraphs (1)(a)(xv) and (xvi) is justified if the employer\n(a) made all reasonable efforts to comply with the condition; and\n(b) subsequently provided full compensation to the foreign national for the fees that were incorrectly charged or recovered.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, s. 1; SOR/2015-147, s. 1; SOR/2017-56, s. 4; SOR/2020-91, s. 7; SOR/2022-142, s. 10",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.4",
+    "marginal_note": "Conditions imposed on all employers",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.4\n(1) An employer referred to in section 209.2 or 209.3 must\n(a) report at any specified time and place to answer questions and provide documents, in accordance with section 209.6;\n(b) provide any documents that are required under paragraphs 209.7(1)(a) and (b); and\n(c) attend any inspection referred to in section 209.8 or 209.9, unless the employer was not notified of it, give all reasonable assistance to the person conducting that inspection and provide that person with any document or information that the person requires.\n(2) [Justification] A failure to comply with any of the conditions set out in subsection (1) is justified if the employer made all reasonable efforts to comply with the condition or if it results from anything done or omitted to be done by the employer in good faith.",
+    "history": "SOR/2013-245, s. 7; SOR/2022-142, s. 11",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.5",
+    "marginal_note": "Circumstances for exercise of powers – sections 209.6 to 209.9",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.5 The powers set out in sections 209.6 to 209.9 may be exercised in the following circumstances:\n(a) an officer or the Minister of Employment and Social Development has a reason to suspect that the employer is not complying or has not complied with any of the conditions set out in section 209.2 or 209.3;\n(b) the employer has not complied with any of the conditions set out in section 209.2 or 209.3 in the past;\n(c) the employer is chosen as part of a random verification of compliance with the conditions set out in sections 209.2 or 209.3;\n(d) an officer or the Minister of Employment and Social Development is notified that there has been the introduction or spread of a communicable disease, as defined in section 2 of the Quarantine Act, at any premises or place in which a foreign national performs work; or\n(e) the employer employs a foreign national who is or was subject to an order or regulation made under the Emergencies Act or the Quarantine Act.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, s. 2; SOR/2020-91, s. 8; SOR/2022-142, s. 12",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.6",
+    "marginal_note": "Answering questions and providing documents",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.6\n(1) If any of the circumstances set out in section 209.5 exists,\n(a) an officer may, for the purpose of verifying compliance with the conditions set out in section 209.2, require an employer to report at any specified time and place to answer questions and provide documents that relate to compliance with those conditions; and\n(b) the Minister of Employment and Social Development may, for the purpose of verifying compliance with the conditions set out in section 209.3, require an employer to report at any specified time and place to answer questions and provide documents that relate to compliance with those conditions.\n(2) [Minister of Employment and Social Development] The Minister of Employment and Social Development may exercise the powers set out in paragraph (1)(a) on the request of an officer.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, s. 2",
+    "last_amended": "2014-04-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.7",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.7",
+    "marginal_note": "Examination of documents",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.7\n(1) If any of the circumstances set out in section 209.5 exists,\n(a) an officer may, for the purpose of verifying compliance with the conditions set out in section 209.2, require an employer to provide them with any document that relates to compliance with those conditions;\n(b) the Minister of Employment and Social Development may, for the purpose of verifying compliance with the conditions set out in section 209.3, require an employer to provide him or her with any document that relates to compliance with those conditions; and\n(c) an officer may, for the purpose of verifying compliance with the conditions set out in section 209.2, require any individual or entity to provide them with any document in their possession that relates to the employer’s compliance with those conditions; and\n(d) the Minister of Employment and Social Development may, for the purpose of verifying compliance with the conditions set out in section 209.3, require any individual or entity to provide them with any document in their possession that relates to the employer’s compliance with those conditions.\n(2) [Minister of Employment and Social Development] The Minister of Employment and Social Development may exercise the powers set out in paragraphs (1)(a) and (c) on the request of an officer.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, s. 2; SOR/2022-142, s. 13",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.7.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.8",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.8",
+    "marginal_note": "Entry to verify compliance with section 209.2",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.8\n(1) Subject to subsection (5), if any of the circumstances set out in section 209.5 exists, an officer may, for the purpose of verifying compliance with the conditions set out in section 209.2, enter and inspect any premises or place in which a foreign national referred to in that section performs work.\n(2) [Powers on entry] The officer may, for that purpose,\n(a) ask the employer and any person employed by the employer any relevant questions;\n(b) require from the employer, for examination, any documents found in the premises or place;\n(c) use copying equipment in the premises or place, or require the employer to make copies of documents, and remove the copies for examination or, if it is not possible to make copies in the premises or place, remove the documents to make copies;\n(d) take photographs and make video or audio recordings;\n(e) examine anything in the premises or place;\n(f) require the employer to use any computer or other electronic device in the premises or place to allow the officer to examine any relevant document contained in or available to it; and\n(g) be accompanied or assisted in the premises or place by any person required by the officer.\n(3) [Entering private property] An officer and any person accompanying the officer may enter on and pass through private property, other than a dwelling-house, to gain entry to a premises or place referred to in subsection (1). For greater certainty, they are not liable for doing so.\n(4) [Person accompanying officer] A person may, at an officer’s request, accompany the officer to assist them to access the premises or place referred to in subsection (1) and is not liable for doing so.\n(5) [Dwelling-house] In the case of a dwelling-house, an officer may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (6).\n(6) [Issuance of warrant] On ex parte application, a justice of the peace may issue a warrant authorizing an officer who is named in it or the Minister of Employment and Social Development, as the case may be, to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice of the peace is satisfied by information on oath that\n(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in subsection (1);\n(b) entry into the dwelling-house is necessary to verify compliance with the conditions set out in section 209.2; and\n(c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant.\n(7) [Minister of Employment and Social Development] The Minister of Employment and Social Development may exercise the powers set out in this section on the request of an officer.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, s. 2",
+    "last_amended": "2014-04-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.8.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.9",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.9",
+    "marginal_note": "Entry to verify compliance with section 209.3",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.9\n(1) Subject to subsection (5), if any of the circumstances set out in section 209.5 exists, the Minister of Employment and Social Development may, for the purpose of verifying compliance with the conditions set out in section 209.3, enter and inspect any premises or place in which a foreign national referred to in that section performs work and any premises or place that the employer has provided to the foreign national as accommodation.\n(2) [Powers on entry] The Minister of Employment and Social Development may, for that purpose,\n(a) ask the employer and any person employed by the employer any relevant questions;\n(b) require from the employer, for examination, any documents found in the premises or place;\n(c) use copying equipment in the premises or place, or require the employer to make copies of documents, and remove the copies for examination or, if it is not possible to make copies in the premises or place, remove the documents to make copies;\n(d) take photographs and make video or audio recordings;\n(e) examine anything in the premises or place;\n(f) require the employer to use any computer or other electronic device in the premises or place to allow that Minister to examine any relevant document contained in or available to it; and\n(g) be accompanied or assisted in the premises or place by any person required by that Minister.\n(3) [Entering private property] The Minister of Employment and Social Development and any person accompanying him or her may enter on and pass through private property, other than a dwelling-house, to gain entry to a premises or place referred to in subsection (1). For greater certainty, they are not liable for doing so.\n(4) [Person accompanying Minister of Employment and Social Development] A person may, at the Minister of Employment and Social Development’s request, accompany that Minister to assist him or her to access the premises or place referred to in subsection (1) and is not liable for doing so.\n(5) [Dwelling-house] In the case of a dwelling-house, the Minister of Employment and Social Development may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (6).\n(6) [Issuance of warrant] On ex parte application, a justice of the peace may issue a warrant authorizing the Minister of Employment and Social Development to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice of the peace is satisfied by information on oath that\n(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in subsection (1);\n(b) entry into the dwelling-house is necessary to verify compliance with the conditions set out in section 209.3; and\n(c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, ss. 2, 3(E)",
+    "last_amended": "2014-04-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.9.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.91",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.91",
+    "marginal_note": "Exemption from certain conditions",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 4 - Conditions Imposed on Employers",
+    "heading": "DIVISION 4 - Conditions Imposed on Employers",
+    "text": "209.91 The following employers are exempt from the application of sections 209.11 and 209.2:\n(a) the government of a foreign state that makes an offer of employment to a foreign national in respect of the performance of duties as an official of that state;\n(b) the office of a political subdivision of a foreign state that enjoys privileges and immunities granted under subsection 6(1) of the Foreign Missions and International Organizations Act;\n(c) a foreign diplomatic mission or consular post referred to in Part I of the Foreign Missions and International Organizations Act or an international organization or accredited mission as defined in subsection 2(1) of that Act; and\n(d) the owner or operator of an international bridge or tunnel, as defined in section 2 of the International Bridges and Tunnels Act.",
+    "history": "SOR/2018-26, s. 3",
+    "last_amended": "2018-02-27",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.91.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.911",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.911",
+    "marginal_note": "Collection of information",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 5 - Collection and Disclosure of Information",
+    "heading": "DIVISION 5 - Collection and Disclosure of Information",
+    "text": "209.911 The Minister of Employment and Social Development may collect information related to an employer’s compliance with the conditions set out in section 209.2.",
+    "history": "SOR/2022-142, s. 14",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.911",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.911.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.92",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.92",
+    "marginal_note": "Disclosure of information",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 5 - Collection and Disclosure of Information",
+    "heading": "DIVISION 5 - Collection and Disclosure of Information",
+    "text": "209.92 An officer may, for the purposes of determining whether a work permit is to be issued to a foreign national under subsection 200(1), of making a determination under paragraphs 203(1)(a) to (g), if applicable, or of verifying compliance with the conditions set out in sections 209.2 to 209.4, disclose to the Minister of Employment and Social Development and to the competent authorities of the provinces concerned information that relates to an application for a work permit or to an employer’s compliance with the conditions set out in sections 209.2 to 209.4.",
+    "history": "SOR/2013-245, s. 7; SOR/2014-84, s. 2; SOR/2022-142, s. 14",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.92.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.93",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.93",
+    "marginal_note": "Definitions",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Interpretation",
+    "text": "209.93 The following definitions apply in this Division.\nlarge business means any business that is not a small business. (grande entreprise)\nsmall business means any business, including its affiliates, that has fewer than 100 employees or less than $5 million in annual gross revenues at the time a request for an assessment under subsection 203(2) is received, or if no such request is made, at the time a copy of an offer of employment for a work permit application is provided to the Minister under paragraph 209.11(1)(d). (petite entreprise)",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.93.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.94",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.94",
+    "marginal_note": "Purpose of Division",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Purpose",
+    "text": "209.94 The purpose of this Division is to encourage compliance with the provisions of the Act and these Regulations and not to punish.",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.94.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.95",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.95",
+    "marginal_note": "Violations",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Violations",
+    "text": "209.95\n(1) An employer referred to in subsection 209.2(1) or 209.3(1) who fails to comply with one of the conditions set out in the provisions listed in column 1 of Table 1 of Schedule 2 — if the failure to do so is not justified under subsection 209.2(3), (3.1) or (4), 209.3(3), (4) or (5), or 209.4(2) — commits a violation and\n(a) is liable to an administrative monetary penalty of an amount that is determined in accordance with section 209.98 or if it is determined under that section that there is no penalty, is issued a warning informing the employer that there is no administrative monetary penalty for the violation but that the violation will be considered in the calculation of the total number of points under subparagraph 209.991(1)(a)(i) for any subsequent violation; and\n(b) if applicable, is ineligible to employ a foreign national for whom a work permit is required for the period determined in accordance with section 209.99.\n(2) [Discrepancy] In the event of a discrepancy between the short-form description in column 2 of Table 1 of Schedule 2 and the provision to which it pertains, the provision prevails.",
+    "history": "SOR/2015-144, s. 8; SOR/2022-142, s. 15",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.95.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.96",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.96",
+    "marginal_note": "Separate violation — multiple foreign nationals",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Rules Applicable to Violations",
+    "text": "209.96\n(1) A failure to comply — that is not justified under subsection 209.2(3), (4) or (5), 209.3(3), (4) or (5) or 209.4(2) — with a condition that affects more than one foreign national constitutes a separate violation for each foreign national affected.\n(2) [Separate violation — occupation, wages or working conditions] A failure to comply — that is not justified under subsection 209.2(3) or 209.3(3) — with any one of the following elements of the condition set out in item 9 of Table 1 of Schedule 2, constitutes a separate violation:\n(a) to provide the foreign national with employment in the same occupation as the occupation that is set out in the foreign national’s offer of employment;\n(b) to provide the foreign national with wages that are substantially the same as — but not less favourable than — those set out in the foreign national’s offer of employment; and\n(c) to provide the foreign national with working conditions that are substantially the same as — but not less favourable than — those set out in the foreign national’s offer of employment.\n(3) [Separate violation — live-in caregivers] With respect to employers who employ foreign nationals as live-in caregivers, a failure to comply — that is not justified under subsection 209.3(3) — with either one of the following elements of the condition set out in item 10 of Table 1 of Schedule 2, constitutes a separate violation:\n(a) to ensure that the foreign national resides in a private household in Canada,\n(b) to ensure that the foreign national provides child care, senior home support care or care of a disabled person in that household without supervision.\n(4) [Separate violation — abuse] A failure to comply — that is not justified under subsection 209.2(3) or 209.3(3) — with the condition set out in item 17 of Table 1 of Schedule 2 with respect to any one of the elements set out in paragraphs 196.2(1)(a) to (e) constitutes a separate violation.",
+    "history": "SOR/2015-144, s. 8; SOR/2017-56, s. 5; SOR/2022-142, s. 16",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.96.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.97",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.97",
+    "marginal_note": "Provisions",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Classification",
+    "text": "209.97 A failure to comply — that is not justified under subsection 209.2(3), (4) or (5), 209.3(3), (4) or (5) or 209.4(2) — with a condition that is set out in one of the provisions listed in column 1 of Table 1 of Schedule 2 is classified as a violation of Type A, Type B or Type C as set out in column 3 of that Table.",
+    "history": "SOR/2015-144, s. 8; SOR/2022-142, s. 17",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.97.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.98",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.98",
+    "marginal_note": "Administrative monetary penalty amount",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Administrative Monetary Penalty Amount",
+    "text": "209.98 The administrative monetary penalty for a violation is the amount set out in column 2, 3 or 4 of Table 2 of Schedule 2 opposite the total number of points determined under section 209.991 as set out in column 1, depending on the type of violation and whether it is committed by an individual or small business, or a large business.",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.98.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.99",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.99",
+    "marginal_note": "Period of ineligibility",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Period of Ineligibility",
+    "text": "209.99\n(1) The period of ineligibility for a violation is the period set out in column 2, 3 or 4 of Table 3 of Schedule 2 opposite the total number of points determined under section 209.991 as set out in column 1 depending on the type of violation.\n(2) [Beginning of period] The period referred to in subsection (1) begins on the day on which the determination referred to in subsection 209.996(1) or (2) is made in respect of the employer.",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.99.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.991",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.991",
+    "marginal_note": "Calculation",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Total Number of Points",
+    "text": "209.991\n(1) The total number of points in respect of each violation is determined by\n(a) considering\n(i) the compliance history of the employer who committed the violation set out in column 1 of Table 4 of Schedule 2, and\n(ii) the severity criteria set out in column 1 of Table 5 of Schedule 2;\n(b) ascribing\n(i) for the criterion described in subparagraph (a)(i), the applicable number of points set out in column 2 of Table 4 of Schedule 2,\n(ii) for the criteria described in subparagraph (a)(ii), the applicable number of points set out in column 2 of Table 5 of Schedule 2 having regard to the severity or the impact of the violation, as the case may be,\n(c) adding the values obtained under paragraph (b); and\n(d) if the employer made an acceptable voluntary disclosure in accordance with subsections (2) and (3) and the value obtained under paragraph (c)\n(i) is four or more, subtracting four points from the value obtained under that paragraph , or\n(ii) is less than four, replacing that value with a value of zero.\n(2) [Voluntary disclosure — criteria of acceptability] The voluntary disclosure made by an employer with respect to the commission of a violation by the employer is acceptable if\n(a) the disclosure is complete; and\n(b) at the time the voluntary disclosure is made, the powers set out in sections 209.6 to 209.9 are not being exercised in respect of the employer nor is any enforcement action related to an offence arising out of the contravention of a provision of the Act being undertaken in respect of the employer.\n(3) [Voluntary disclosure — considerations] Despite subsection (2), an officer or the Minister of Employment and Social Development may consider that the voluntary disclosure is not acceptable after considering\n(a) the severity of the impact of the violation on the foreign national;\n(b) in the case of an employer described in subsection 209.2(1), the severity of the impact of the violation on the Canadian economy, or in the case of an employer described in subsection 209.3(1), the severity of the impact of the violation on the Canadian labour market;\n(c) whether the disclosure was made in a timely manner;\n(d) the number of times an acceptable voluntary disclosure is made by the employer; and\n(e) the nature of the condition with which the employer failed to comply.",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.991",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.991.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.992",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.992",
+    "marginal_note": "Cumulative amounts",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Multiple Violations",
+    "text": "209.992\n(1) If a notice of preliminary finding under section 209.993 or a notice of final determination under section 209.996 that is issued to an employer lists more than one violation, the administrative monetary penalty amounts are cumulative but the total must not exceed $1 million.\n(2) [Applicable period of ineligibility] If a notice of preliminary finding or a notice of final determination that is issued to an employer includes more than one period of ineligibility, the longest period of ineligibility applies.",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.992",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.992.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.993",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.993",
+    "marginal_note": "Notice — issuance by officer",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Notice of Preliminary Finding",
+    "text": "209.993\n(1) If an officer assesses, on the basis of information obtained by any officer or the Minister of Employment and Social Development during the exercise of the powers set out in sections 209.6 to 209.8 and any other relevant information, that an employer has committed a violation because that employer failed to comply with one of the conditions set out in the provisions listed in column 1 of Table 1 of Schedule 2 and the failure to do so was not justified under subsection 209.2(3), (4) or (5) or 209.4(2), the officer must issue a notice of preliminary finding to the employer.\n(2) [Notice — issuance by Minister] If the Minister of Employment and Social Development assesses, on the basis of information obtained during the exercise of the powers set out in sections 209.6, 209.7 and 209.9 and any other relevant information, that an employer has committed a violation because that employer failed to comply with one of the conditions set out in the provisions listed in column 1 of Table 1 of Schedule 2 and the failure to do so was not justified under subsection 209.3(3), (4) or (5) or 209.4(2), that Minister must issue a notice of preliminary finding to the employer.\n(3) [Content of notice] The notice of preliminary finding must include the following information:\n(a) the name of the employer referred to in subsection (1) or (2), as the case may be;\n(b) the condition with which the employer failed to comply as well as the provision listed in column 1 of Table 1 of Schedule 2, the relevant facts surrounding the violation and the reasons for the preliminary finding;\n(c) if applicable, the administrative monetary penalty amount and the period of ineligibility for the violation as well as the statement that the violation will be considered in the calculation of the total number of points under subparagraph 209.991(1)(a)(i) for any subsequent violation;\n(d) if applicable, the statement that a warning may be issued to the employer informing them that there is no administrative monetary penalty for the violation but that the violation will be considered in the calculation of the total number of points under subparagraph 209.991(1)(a)(i) for any subsequent violation; and\n(e) the statement that the employer may make written submissions within the period set out in section 209.994 with respect to the information referred to in paragraphs (b) to (d).",
+    "history": "SOR/2015-144, s. 8; SOR/2022-142, s. 18",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.993",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.993.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.994",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.994",
+    "marginal_note": "Submissions by employer — period",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Notice of Preliminary Finding",
+    "text": "209.994\n(1) An employer to whom a notice of preliminary finding under section 209.993 or a corrected notice of preliminary finding under section 209.995 is issued may, within 30 days after the day on which it is received,\n(a) make written submissions with respect to the information referred to in paragraphs 209.993(3)(b) to (d); or\n(b) request an extension of that period.\n(1.1) [Reduced period] Despite subsection (1), if the notice of preliminary finding or the corrected notice of preliminary finding is solely in respect of a failure to comply with any one of the conditions set out in the provisions listed in items 18 to 23 of Table 1 of Schedule 2, the employer may make a written submission or request referred to in paragraph (1)(a) or (b) within five days after the day on which the notice or corrected notice is received.\n(2) [Deemed receipt] Despite section 9.3(2) of these Regulations and section 3 of the Electronic Documents and Electronic Information Regulations, a notice of preliminary finding or a corrected or cancelled notice of preliminary finding is deemed to have been received 10 days after the day on which it is sent.\n(2.1) [Reduced period] Despite subsection (2), if the notice of preliminary finding or the corrected notice of preliminary finding is solely in respect of a failure to comply with any one of the conditions set out in the provisions listed in items 18 to 23 of Table 1 of Schedule 2, the notice or corrected notice is deemed to have been received five days after the day on which it is sent.\n(3) [Submissions by employer — extension of period] An officer or the Minister of Employment and Social Development may extend the period referred to in subsection (1) if there is a reasonable explanation justifying its extension.",
+    "history": "SOR/2015-144, s. 8; SOR/2019-174, s. 10; SOR/2020-91, s. 9",
+    "last_amended": "2020-04-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.994",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.994.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.995",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.995",
+    "marginal_note": "Correction or cancellation of notice",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Notice of Preliminary Finding",
+    "text": "209.995 An officer or the Minister of Employment and Social Development may correct any information in a notice of preliminary finding that is issued under subsection 209.993(1) or (2), or cancel one, at any time before a notice of final determination is issued under section 209.996.",
+    "history": "SOR/2015-144, s. 8",
+    "last_amended": "2015-12-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.995",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.995.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.996",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.996",
+    "marginal_note": "Notice — issuance by officer",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "Notice of Final Determination",
+    "text": "209.996\n(1) Subject to subsection (3), if an officer determines, on the basis of information obtained by any officer or the Minister of Employment and Social Development during the exercise of the powers set out in sections 209.6 to 209.8 and any other relevant information, that an employer has committed a violation because that employer failed to comply with one of the conditions set out in the provisions listed in column 1 of Table 1 of Schedule 2 and the failure to do so was not justified under subsection 209.2(3), (4) or (5) or 209.4(2), the officer must issue a notice of final determination to the employer.\n(2) [Notice — issuance by Minister] Subject to subsection (3), if the Minister of Employment and Social Development determines, on the basis of information obtained during the exercise of the powers set out in sections 209.6, 209.7 and 209.9 and any other relevant information, that an employer has committed a violation because that employer failed to comply with one of the conditions set out in the provisions listed in column 1 of Table 1 of Schedule 2 and the failure to do so was not justified under subsection 209.3(3), (4) or (5) or 209.4(2), that Minister must issue a notice of final determination to the employer.\n(3) [Period] An officer or the Minister of Employment and Social Development must not make a determination before the expiry of the period set out in subsection 209.994(1) or the period extended under subsection 209.994(3) as the case may be.\n(4) [Content of notice] The notice of final determination must include the following information:\n(a) the name of the employer referred to in subsection (1) or (2), as the case may be;\n(b) the condition with which the employer failed to comply as well as the provision listed in column 1 of Table 1 of Schedule 2, the relevant facts surrounding the violation and the reasons for the determination;\n(c) if applicable, the administrative monetary penalty amount and the period of ineligibility for the violation as well as the statement indicating that the violation will be considered in the calculation of the total number of points under subparagraph 209.991(1)(a)(i) for any subsequent violation;\n(d) if applicable, a warning informing the employer that there is no administrative monetary penalty for the violation but that the violation will be considered in the calculation of the total number of points under subparagraph 209.991(1)(a)(i) for any subsequent violation;\n(e) if applicable, a statement that the administrative monetary penalty amount must be paid within 30 days after the day on which the notice of final determination is received by the employer, unless a payment agreement for the payment of amount and interest has been reached within that period; and\n(f) how the administrative monetary penalty is to be paid.\n(5) [Maximum amount within 12 months] If the sum of the administrative monetary penalty amount described in paragraph (4)(c) and all previous administrative monetary penalty amounts provided for in notices of final determination issued to the employer in question within 12 months before the day on which the determination is made exceeds $1 million, then the amount of the penalty must be reduced by that excess.\n(6) [Deemed receipt] Despite section 9.3(2) of these Regulations and section 3 of the Electronic Documents and Electronic Information Regulations, a notice of final determination is deemed to have been received 10 days after the day on which it is sent.\n(7) [Reduced period] Despite subsection (6), if the notice of final determination is solely in respect of a failure to comply with any one of the conditions set out in the provisions listed in items 18 to 23 of Table 1 of Schedule 2, the notice is deemed to have been received five days after the day on which it is sent.",
+    "history": "SOR/2015-144, s. 8; SOR/2019-174, s. 11; SOR/2020-91, s. 10; SOR/2022-142, s. 19",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.996",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.996.html"
+  },
+  {
+    "id": "SOR-2002-227-s209.997",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "209.997",
+    "marginal_note": "Publication of employer’s information",
+    "part": "PART 11 - Workers",
+    "division": "DIVISION 6 - Administrative Monetary Penalties and Other Consequences for Failure To Comply with Conditions Imposed on Employers",
+    "heading": "List of Employers",
+    "text": "209.997\n(1) If an officer or the Minister of Employment and Social Development makes a determination under subsection 209.996(1) or (2) in respect of an employer, the Department or that Minister, as the case may be, must add the information referred to in subsection (2) to the list referred to in that subsection, except if the officer or that Minister issues a warning to the employer in accordance with paragraph 209.996(4)(d).\n(2) [Content of list] A list is posted on one or more Government of Canada websites and includes the following information:\n(a) the employer’s name;\n(b) the employer’s address;\n(c) the conditions set out in the provisions listed in column 1 of Table 1 of Schedule 2 with which the employer failed to comply;\n(d) the day on which the determination was made;\n(e) the eligibility status of the employer;\n(f) if applicable,\n(i) the administrative monetary penalty amount, and\n(ii) the ineligibility period of the employer.",
+    "history": "SOR/2015-144, s. 8; SOR/2022-142, s. 20",
+    "last_amended": "2022-09-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 209.997",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-209.997.html"
+  },
+  {
+    "id": "SOR-2002-227-s210",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "210",
+    "marginal_note": "Class",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "210 The student class is prescribed as a class of persons who may become temporary residents.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 210",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-210.html"
+  },
+  {
+    "id": "SOR-2002-227-s211",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "211",
+    "marginal_note": "Student",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "211 A foreign national is a student and a member of the student class if the foreign national has been authorized to enter and remain in Canada as a student.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 211",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-211.html"
+  },
+  {
+    "id": "SOR-2002-227-s211.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "211.1",
+    "marginal_note": "Definition of designated learning institution",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "211.1 In this Part, designated learning institution means\n(a) the following learning institutions:\n(i) a learning institution that is administered by a federal department or agency,\n(ii) if a province has entered into an agreement or arrangement with the Minister in respect of post-secondary learning institutions in Canada that host international students, a post-secondary learning institution located in the province that is designated by the province for the purposes of these Regulations on the basis that the institution meets provincial requirements in respect of the delivery of education,\n(iii) if a province has entered into an agreement or arrangement with the Minister in respect of primary or secondary learning institutions in Canada that host international students, a primary or secondary learning institution located in the province that is designated by the province for the purposes of these Regulations on the basis that the institution meets provincial requirements in respect of the delivery of education, and\n(iv) if a province has not entered into an agreement or arrangement with the Minister in respect of primary or secondary learning institutions in Canada that host international students, any primary or secondary level learning institution in the province; and\n(b) in the case of Quebec, the following additional learning institutions:\n(i) any educational institution within the meaning of section 36 of the Education Act of Quebec, R.S.Q. c. I-13.3,\n(ii) any college established in accordance with section 2 of the General and Vocational Colleges Act of Quebec, R.S.Q. c. 29,\n(iii) any private educational institution for which a permit is issued under section 10 of the Act respecting private education of Quebec, R.S.Q. c. E-9.1,\n(iv) any educational institution operated under an Act of Quebec by a government department or a body that is a mandatary of the province,\n(v) the Conservatoire de musique et d’art dramatique du Québec established by the Act respecting the Conservatoire de musique et d’art dramatique du Québec of Quebec, R.S.Q. c. C-62.1, and\n(vi) any educational institution at the university level referred to in section 1 of the Act respecting educational institutions at the university level, R.S.Q. c. E-14.1.",
+    "history": "SOR/2014-14, s. 8",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 211.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-211.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s211.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "211.2",
+    "marginal_note": "List of provinces",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "211.2 The Minister shall publish a list of those provinces with which the Minister has entered into an agreement or arrangement in respect of learning institutions that host international students.",
+    "history": "SOR/2014-14, s. 8",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 211.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-211.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s212",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "212",
+    "marginal_note": "Authorization",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 1 - General Rules",
+    "heading": "DIVISION 1 - General Rules",
+    "text": "212 A foreign national may not study in Canada unless authorized to do so by the Act, a study permit or these Regulations.",
+    "history": "SOR/2014-14, s. 9",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 212",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-212.html"
+  },
+  {
+    "id": "SOR-2002-227-s213",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "213",
+    "marginal_note": "Application before entry",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 2 - Application for Study Permit",
+    "heading": "DIVISION 2 - Application for Study Permit",
+    "text": "213 Subject to sections 214 and 215, in order to study in Canada, a foreign national shall apply for a study permit before entering Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-213.html"
+  },
+  {
+    "id": "SOR-2002-227-s214",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "214",
+    "marginal_note": "Application on entry",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 2 - Application for Study Permit",
+    "heading": "DIVISION 2 - Application for Study Permit",
+    "text": "214 A foreign national may apply for a study permit when entering Canada if they are\n(a) a national or a permanent resident of the United States;\n(b) a person who has been lawfully admitted to the United States for permanent residence;\n(c) a resident of Greenland; or\n(d) a resident of St. Pierre and Miquelon.\n(e) [Repealed, SOR/2014-14, s. 10]",
+    "history": "SOR/2014-14, s. 10; SOR/2019-212, s. 11(F)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-214.html"
+  },
+  {
+    "id": "SOR-2002-227-s215",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "215",
+    "marginal_note": "Application after entry",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 2 - Application for Study Permit",
+    "heading": "DIVISION 2 - Application for Study Permit",
+    "text": "215\n(1) A foreign national may apply for a study permit after entering Canada if they\n(a) hold a study permit;\n(b) apply within the period beginning 90 days before the expiry of their authorization to engage in studies in Canada under subsection 30(2) of the Act, or paragraph 188(1)(a) of these Regulations, and ending 90 days after that expiry;\n(c) hold a work permit;\n(d) are subject to an unenforceable removal order;\n(e) hold a temporary resident permit issued under subsection 24(1) of the Act that is valid for at least six months;\n(f) are a temporary resident who\n(i) is studying at the preschool, primary or secondary level,\n(ii) is a visiting or exchange student who is studying at a designated learning institution, or\n(iii) has completed a course or program of study that is a prerequisite to their enrolling at a designated learning institution; or\n(g) are in a situation described in section 207.\n(2) [Family members] A family member of a foreign national may apply for a study permit after entering Canada if the foreign national resides in Canada and the foreign national\n(a) holds a study permit;\n(b) holds a work permit;\n(c) holds a temporary resident permit issued under subsection 24(1) of the Act that is valid for at least six months;\n(d) is subject to an unenforceable removal order;\n(e) is a member of the armed forces of a country that is a designated state described in paragraph 186(d);\n(f) is an officer of a foreign government described in paragraph 186(e);\n(g) is a participant in sports activities or events, as described in paragraph 186(h);\n(h) is an employee of a foreign news company as described in paragraph 186(i); or\n(i) is a person who is responsible for assisting a congregation or group, as described in paragraph 186(l).",
+    "history": "SOR/2014-14, s. 11",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-215.html"
+  },
+  {
+    "id": "SOR-2002-227-s215.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "215.1",
+    "marginal_note": "Requirement — post-secondary institution",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 2 - Application for Study Permit",
+    "heading": "DIVISION 2 - Application for Study Permit",
+    "text": "215.1 An application for a study permit that names a designated learning institution that is a post-secondary institution must be returned to the applicant without being processed, along with all documents submitted in support of the application and the fee for processing it, if that designated learning institution does not provide the confirmation referred to in paragraph 222.1(1)(a) to the Minister in accordance with that paragraph, subject to any extension granted under subsection 222.1(2).",
+    "history": "SOR/2024-219, s. 3",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 215.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-215.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s216",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "216",
+    "marginal_note": "Study permits",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 3 - Issuance of Study Permits",
+    "heading": "DIVISION 3 - Issuance of Study Permits",
+    "text": "216\n(1) Subject to subsections (2) and (3), an officer shall issue a study permit to a foreign national if, following an examination, it is established that the foreign national\n(a) applied for it in accordance with this Part;\n(b) will leave Canada by the end of the period authorized for their stay under Division 2 of Part 9;\n(c) meets the requirements of this Part;\n(d) meets the requirements of subsections 30(2) and (3), if they must submit to a medical examination under paragraph 16(2)(b) of the Act; and\n(e) has been accepted to undertake a course or program of study at a designated learning institution and, in the case of a designated learning institution that is a post-secondary institution, that designated learning institution has provided the confirmation referred to in paragraph 222.1(1)(a) to the Minister in accordance with that paragraph, subject to any extension granted under subsection 222.1(2).\n(2) [Exception] Paragraph (1)(b) does not apply to persons described in section 206 and paragraphs 207(c) and (d).\n(3) [Study in Quebec] An officer shall not issue a study permit to a foreign national who intends to study in the Province of Quebec — other than under a federal assistance program for developing countries — and does not hold a Certificat d’acceptation du Québec, if the laws of that Province require that the foreign national hold a Certificat d’acceptation du Québec.",
+    "history": "SOR/2004-167, s. 59; SOR/2012-154, s. 11; SOR/2014-14, s. 12; SOR/2024-219, s. 4",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 216",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-216.html"
+  },
+  {
+    "id": "SOR-2002-227-s217",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "217",
+    "marginal_note": "Application for renewal",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 3 - Issuance of Study Permits",
+    "heading": "DIVISION 3 - Issuance of Study Permits",
+    "text": "217\n(1) A foreign national may apply for the renewal of their study permit if\n(a) the application is made before the expiry of their study permit; and\n(b) they have complied with all conditions imposed on their entry into Canada.\n(c) [Repealed, SOR/2014-14, s. 13]\n(2) [Renewal] An officer shall renew the foreign national’s study permit if, following an examination, it is established that the foreign national continues to meet the requirements of section 216.",
+    "history": "SOR/2004-167, s. 60; SOR/2014-14, s. 13",
+    "last_amended": "2014-06-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-217.html"
+  },
+  {
+    "id": "SOR-2002-227-s217.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "217.1",
+    "marginal_note": "Change of designated learning institution",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 3 - Issuance of Study Permits",
+    "heading": "DIVISION 3 - Issuance of Study Permits",
+    "text": "217.1 If the holder of a study permit in Canada whose permit names a designated learning institution is accepted to undertake a course or program of study at a different designated learning institution and intends to attend that new institution, they must submit an application for a new study permit that names the new designated learning institution.",
+    "history": "SOR/2024-219, s. 5",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 217.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-217.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s218",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "218",
+    "marginal_note": "Temporary resident status",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 3 - Issuance of Study Permits",
+    "heading": "DIVISION 3 - Issuance of Study Permits",
+    "text": "218 A foreign national referred to in paragraph 215(1)(d) and their family members do not, by reason only of being issued a study permit, become temporary residents.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-218.html"
+  },
+  {
+    "id": "SOR-2002-227-s219",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "219",
+    "marginal_note": "Confirmation of acceptance",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 4 - Restrictions on Studying in Canada",
+    "heading": "DIVISION 4 - Restrictions on Studying in Canada",
+    "text": "219\n(1) A study permit must not be issued to a foreign national unless\n(a) in the case of an application for a study permit that names a designated learning institution that is a post-secondary institution, that designated learning institution has provided confirmation to the Minister in accordance with paragraph 222.1(1)(a), subject to any extension granted under subsection 222.1(2), that the designated learning institution has accepted the foreign national to the course or program of study that is indicated in the application for the study permit; and\n(b) in any other case, the foreign national has provided written documentation from the designated learning institution where they intend to study that states that they have been accepted to study there.\n(2) [Exception] Subsection (1) does not apply to a foreign national who applies for a study permit before entering Canada if they are an accompanying family member of a foreign national whose application for a work permit or a study permit is approved in writing before their entry into Canada.",
+    "history": "SOR/2004-167, s. 61; SOR/2014-14, s. 14; SOR/2024-219, s. 6",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-219.html"
+  },
+  {
+    "id": "SOR-2002-227-s220",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "220",
+    "marginal_note": "Financial resources",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 4 - Restrictions on Studying in Canada",
+    "heading": "DIVISION 4 - Restrictions on Studying in Canada",
+    "text": "220 An officer shall not issue a study permit to a foreign national, other than one described in paragraph 215(1)(d) or (e), unless they have sufficient and available financial resources, without working in Canada, to\n(a) pay the tuition fees for the course or program of studies that they intend to pursue;\n(b) maintain themself and any family members who are accompanying them during their proposed period of study; and\n(c) pay the costs of transporting themself and the family members referred to in paragraph (b) to and from Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-220.html"
+  },
+  {
+    "id": "SOR-2002-227-s220.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "220.1",
+    "marginal_note": "Conditions — study permit holder",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 4 - Restrictions on Studying in Canada",
+    "heading": "DIVISION 4 - Restrictions on Studying in Canada",
+    "text": "220.1\n(1) The holder of a study permit in Canada is subject to the following conditions:\n(a) they shall enroll at the designated learning institution that is named in their permit and remain enrolled there until they complete their studies; and\n(b) they shall actively pursue their course or program of study.\n(2) [Loss of designation] In the event that the learning institution at which the holder of a study permit is enrolled loses its designated status after the issuance of the permit by virtue of any of the following events, subsection (1) shall apply to that holder for the duration of their permit as if the learning institution at which they are enrolled continues to be a designated learning institution:\n(a) termination of an agreement or arrangement between the province and the Minister in respect of learning institutions that host international students under which the learning institution had been designated;\n(b) the coming into force of an agreement or arrangement between the province and the Minister in respect of learning institutions that host international students under which the learning institution no longer qualifies for designation; or\n(c) revocation of the designation by the province.\n(3) [Exception] Subsection (1) does not apply to\n(a) a person described in any of paragraphs 300(2)(a) to (i); or\n(b) a family member of a foreign national who resides in Canada and is described in any of paragraphs 215(2)(a) to (i).\n(4) [Evidence of compliance with conditions] The holder of a study permit must provide evidence to an officer of their compliance with the conditions set out in subsection (1) if\n(a) the officer requests the evidence because the officer has reason to believe that the permit holder is not complying or has not complied with one or more of the conditions; or\n(b) the officer requests the evidence as part of a random assessment of the overall level of compliance with those conditions by permit holders who are or were subject to them.",
+    "history": "SOR/2014-14, s. 15; SOR/2024-219, s. 7",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 220.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-220.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s221",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "221",
+    "marginal_note": "Failure to comply with conditions",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 4 - Restrictions on Studying in Canada",
+    "heading": "DIVISION 4 - Restrictions on Studying in Canada",
+    "text": "221 Despite Division 2, a study permit shall not be issued to a foreign national who has engaged in unauthorized work or study in Canada or who has failed to comply with a condition of a permit unless\n(a) a period of six months has elapsed since the cessation of the unauthorized work or study or failure to comply with a condition;\n(b) the work or study was unauthorized by reason only that the foreign national did not comply with conditions imposed under paragraph 185(a), any of subparagraphs 185(b)(i) to (iii) or paragraph 185(c); or\n(c) the foreign national was subsequently issued a temporary resident permit under subsection 24(1) of the Act.",
+    "history": "SOR/2004-167, s. 62",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-221.html"
+  },
+  {
+    "id": "SOR-2002-227-s222",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222",
+    "marginal_note": "Invalidity",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 5 - Validity and Expiry of Study Permits",
+    "heading": "DIVISION 5 - Validity and Expiry of Study Permits",
+    "text": "222\n(1) A study permit becomes invalid upon the first to occur of the following days:\n(a) the day that is 90 days after the day on which the permit holder completes their studies,\n(a.1) the day on which the permit holder is no longer enrolled at the designated learning institution that is named in the permit, other than as a result of completing their studies;\n(b) the day on which the study permit is cancelled under section 222.7, 222.8 or 243.2; or\n(c) the day on which the permit expires.\n(2) [Exception] Paragraph (1)(a) does not apply to\n(a) a person described in any of paragraphs 300(2)(a) to (i); or\n(b) a family member of a foreign national who resides in Canada and is described in any of paragraphs 215(2)(a) to (i).",
+    "history": "SOR/2014-14, s. 16; SOR/2024-11, s. 3; SOR/2024-219, s. 8; SOR/2025-11, s. 6",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.1",
+    "marginal_note": "Conditions",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "heading": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "text": "222.1\n(1) A designated learning institution that is a post-secondary institution must comply with the following conditions:\n(a) it must, using the electronic means that are made available or specified by the Minister for that purpose, within 10 days after the day on which it is requested to do so by the Minister, confirm whether the designated learning institution has accepted a foreign national to the course or program of study that is indicated in their application for a study permit;\n(b) it must, using the electronic means that are made available or specified by the Minister for that purpose, within 60 days after the day on which it is requested to do so by the Minister, provide a compliance report that sets out the enrolment status of each foreign national who has been accepted to the designated learning institution;\n(c) it must, using the electronic means that are made available or specified by the Minister for that purpose, within 10 days after the day on which it is requested to do so by the Minister, provide any additions or corrections to the information in the compliance report; and\n(d) it must, using the electronic means that are made available or specified by the Minister for that purpose, within 10 days after the day on which it is requested to do so by the Minister, provide any further information that the Minister requires in relation to study permits or applications for study permits that name the designated learning institution, or otherwise in relation to the administration of this Part.\n(2) [Extension of time] The Minister may, on request from a designated learning institution or on their own initiative, extend the time within which a confirmation, a report or information must be provided under this section if\n(a) in the case of a confirmation required under paragraph (1)(a), the Minister determines that the designated learning institution’s provision of that confirmation has been prevented or impeded by\n(i) a prolonged failure of power, communications or other infrastructure systems,\n(ii) a natural disaster,\n(iii) a public health emergency, or\n(iv) a labour dispute; or\n(b) in the case of a report required under paragraph (1)(b) or information required under paragraph (1)(c) or (d), the Minister determines that the designated learning institution’s provision of the report or information has been prevented or impeded by exceptional circumstances.",
+    "history": "SOR/2024-219, s. 9",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.2",
+    "marginal_note": "Verification of compliance with conditions",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "heading": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "text": "222.2\n(1) An officer may verify a designated learning institution’s compliance with the conditions set out in subsection 222.1(1) in the following circumstances:\n(a) the officer has a reason to suspect that the designated learning institution is not complying or has not complied with those conditions, including by providing inaccurate information;\n(b) the officer has a reason to suspect that a letter of acceptance that purports to be from the designated learning institution was improperly issued;\n(c) the designated learning institution is chosen as part of a random verification of compliance with the conditions; or\n(d) the designated learning institution has not complied with those conditions in the past.\n(2) [Documents and questions] The officer may, for the purpose of verifying compliance with the conditions, require the designated learning institution to\n(a) provide any relevant documents; and\n(b) make a representative available to respond to questions at a time and by a means specified by the officer.\n(3) [Justification] A failure to comply with a condition is justified if the designated learning institution made all reasonable efforts to comply with it or if the failure results from anything done or omitted to be done by the designated learning institution in good faith.",
+    "history": "SOR/2024-219, s. 9",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.3",
+    "marginal_note": "Notice of preliminary finding",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "heading": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "text": "222.3\n(1) An officer who determines that a designated learning institution has failed to comply with a condition set out in subsection 222.1(1) must, unless they are satisfied that the failure is justified, issue to the designated learning institution a notice of preliminary finding that sets out\n(a) the name of the designated learning institution;\n(b) the condition with which the designated learning institution failed to comply;\n(c) the details of the designated learning institution’s failure to comply with the condition;\n(d) the period for which the officer recommends that the designated learning institution be placed on the suspension list referred to in subsection 222.6(1);\n(e) the reasons for the determination and for the recommended period of placement on the suspension list; and\n(f) an indication that the designated learning institution may make written submissions with respect to the information referred to in paragraphs (b) to (e) or any justification under subsection 222.2(3) within 30 days after the day on which it receives the notice.\n(2) [Receipt of notice] Despite subsection 9.3(2), the notice of preliminary finding is deemed to have been received 10 days after the day on which it is sent.\n(3) [Correction or cancellation of notice] The officer may, at any time before the notice of final determination is issued, cancel a notice of preliminary finding or issue a corrected notice of preliminary finding.",
+    "history": "SOR/2024-219, s. 9",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.4",
+    "marginal_note": "Written submissions",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "heading": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "text": "222.4\n(1) A designated learning institution to which is issued a notice of preliminary finding under subsection 222.3(1) or a corrected notice of preliminary finding under subsection 222.3(3) may, within 30 days after the day on which it receives the notice, make written submissions with respect to the information referred to in paragraphs 222.3(1)(b) to (e) or any justification under subsection 222.2(3) and include with those submissions any relevant document.\n(2) [Extension of time] The Minister may, on the request of a designated learning institution, grant a single extension of not more than 30 days for the designated learning institution to make written submissions under subsection (1) if the Minister determines that exceptional circumstances have prevented or impeded the designated learning institution from making those submissions.",
+    "history": "SOR/2024-219, s. 9",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.5",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.5",
+    "marginal_note": "Notice of final determination",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "heading": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "text": "222.5\n(1) If, after the time for making written submissions has elapsed, the Minister determines that a designated learning institution has failed to comply with a condition set out in subsection 222.1(1) and that the failure is not justified, they must issue to the designated learning institution a notice of final determination that sets out\n(a) the name of the designated learning institution;\n(b) the condition with which the designated learning institution failed to comply;\n(c) either\n(i) the period for which the designated learning institution is to be placed on the suspension list referred to in subsection 222.6(1), or\n(ii) a warning advising the designated learning institution that it is not to be placed on the suspension list but that the determination of non-compliance may be considered in determining whether, in the event of any subsequent failure to comply with a condition set out in subsection 222.1(1), the designated learning institution is to be placed on the list; and\n(d) the reasons for the determination and, if applicable, for the designated learning institution’s placement on the suspension list.\n(2) [Considerations — suspension] In determining whether the designated learning institution is to be placed on the suspension list referred to in subsection 222.6(1) and, if applicable, the period for which it is to be placed on that list, the Minister must consider\n(a) the frequency with which the designated learning institution has failed to comply with the conditions set out in subsection 222.1(1), including any such failures for which a warning was issued;\n(b) the seriousness of the designated learning institution’s failure to comply with the conditions;\n(c) the designated learning institution’s efforts to comply with the conditions;\n(d) the designated learning institution’s cooperation during the verification referred to in subsection 222.2(2); and\n(e) any written submissions made by the designated learning institution under subsection 222.4(1).\n(3) [Maximum period of suspension] The maximum period for which a designated learning institution may remain on the suspension list is 12 consecutive months.",
+    "history": "SOR/2024-219, s. 9",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.5.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.6",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.6",
+    "marginal_note": "Suspension list",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "heading": "DIVISION 6 - Conditions Imposed on Post-Secondary Designated Learning Institutions",
+    "text": "222.6\n(1) The Minister must publish and maintain a suspension list that is accessible to the public and that sets out, for each designated learning institution that received a notice of final determination indicating that it was to be placed on the list,\n(a) the designated learning institution’s name, mailing address and website;\n(b) the conditions set out in subsection 222.1(1) with which the designated learning institution failed to comply;\n(c) the date on which the designated learning institution was placed on the list; and\n(d) the period for which the designated learning institution is to remain on the list.\n(2) [Application not to be processed] An application for a study permit that names a designated learning institution and that is received during a period in which that designated learning institution is on the suspension list must be returned to the applicant without being processed, along with all documents submitted in support of the application and the fee for processing it.\n(3) [Clarification] For greater certainty, subsection (2) does not apply to an application for the renewal of a study permit to allow the applicant to complete their course or program of study.",
+    "history": "SOR/2024-219, s. 9",
+    "last_amended": "2024-11-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.6.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.7",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.7",
+    "marginal_note": "Cancellation due to error",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 7 - Cancellation — Study Permits",
+    "heading": "DIVISION 7 - Cancellation — Study Permits",
+    "text": "222.7 An officer may cancel a study permit that was issued to a foreign national if the officer is satisfied that the study permit was issued based on an administrative error.",
+    "history": "SOR/2025-11, s. 7",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.7.html"
+  },
+  {
+    "id": "SOR-2002-227-s222.8",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "222.8",
+    "marginal_note": "Cancellation",
+    "part": "PART 12 - Students",
+    "division": "DIVISION 7 - Cancellation — Study Permits",
+    "heading": "DIVISION 7 - Cancellation — Study Permits",
+    "text": "222.8 A study permit that was issued to a foreign national is cancelled if\n(a) the foreign national becomes a permanent resident; or\n(b) the foreign national is deceased.",
+    "history": "SOR/2025-11, s. 7",
+    "last_amended": "2025-01-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 222.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-222.8.html"
+  },
+  {
+    "id": "SOR-2002-227-s223",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "223",
+    "marginal_note": "Types of removal order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 1 - Removal Orders",
+    "heading": "DIVISION 1 - Removal Orders",
+    "text": "223 There are three types of removal orders, namely, departure orders, exclusion orders and deportation orders.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-223.html"
+  },
+  {
+    "id": "SOR-2002-227-s224",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "224",
+    "marginal_note": "Departure order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 1 - Removal Orders",
+    "heading": "DIVISION 1 - Removal Orders",
+    "text": "224\n(1) For the purposes of subsection 52(1) of the Act, an enforced departure order is a circumstance in which the foreign national is exempt from the requirement to obtain an authorization in order to return to Canada.\n(2) [Requirement] A foreign national who is issued a departure order must meet the requirements set out in paragraphs 240(1)(a) to (c) within 30 days after the order becomes enforceable, failing which the departure order becomes a deportation order.\n(3) [Exception — stay of removal and detention] If the foreign national is detained within the 30-day period or the removal order against them is stayed, the 30-day period is suspended until the foreign national’s release or the removal order becomes enforceable.",
+    "history": "SOR/2011-126, s. 5",
+    "last_amended": "2011-06-16",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-224.html"
+  },
+  {
+    "id": "SOR-2002-227-s225",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "225",
+    "marginal_note": "Exclusion order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 1 - Removal Orders",
+    "heading": "DIVISION 1 - Removal Orders",
+    "text": "225\n(1) For the purposes of subsection 52(1) of the Act, and subject to subsections (3) and (4), an exclusion order obliges the foreign national to obtain a written authorization in order to return to Canada during the one-year period after the exclusion order was enforced.\n(2) [Exception] For the purposes of subsection 52(1) of the Act, the expiry of a one-year period following the enforcement of an exclusion order, or a five-year period if subsection (3) applies, is a circumstance in which the foreign national is exempt from the requirement to obtain an authorization in order to return to Canada.\n(3) [Misrepresentation] A foreign national who is issued an exclusion order as a result of the application of paragraph 40(2)(a) of the Act must obtain a written authorization in order to return to Canada within the five-year period after the exclusion order was enforced.\n(4) [Application of par. 42(1)(b) of the Act] For the purposes of subsection 52(1) of the Act, the making of an exclusion order against a foreign national on the basis of inadmissibility under paragraph 42(1)(b) of the Act is a circumstance in which the foreign national is exempt from the requirement to obtain an authorization in order to return to Canada.",
+    "history": "SOR/2011-126, s. 6; SOR/2014-269, ss. 4, 7",
+    "last_amended": "2014-11-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 225",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-225.html"
+  },
+  {
+    "id": "SOR-2002-227-s226",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "226",
+    "marginal_note": "Deportation order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 1 - Removal Orders",
+    "heading": "DIVISION 1 - Removal Orders",
+    "text": "226\n(1) For the purposes of subsection 52(1) of the Act, and subject to subsection (2), a deportation order obliges the foreign national to obtain a written authorization in order to return to Canada at any time after the deportation order was enforced.\n(2) [Application of par. 42(1)(b) of the Act] For the purposes of subsection 52(1) of the Act, the making of a deportation order against a foreign national on the basis of inadmissibility under paragraph 42(1)(b) of the Act is a circumstance in which the foreign national is exempt from the requirement to obtain an authorization in order to return to Canada.\n(3) [Removal order — certificate] For the purposes of subsection 52(1) of the Act, a removal order referred to in section 80 of the Act obliges the foreign national to obtain a written authorization in order to return to Canada at any time after the removal order was enforced.",
+    "history": "SOR/2011-126, s. 7; SOR/2014-269, s. 7; SOR/2016-136, s. 5",
+    "last_amended": "2016-06-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-226.html"
+  },
+  {
+    "id": "SOR-2002-227-s227",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "227",
+    "marginal_note": "Report — family members",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 1 - Removal Orders",
+    "heading": "DIVISION 1 - Removal Orders",
+    "text": "227\n(1) For the purposes of section 42 of the Act, a report prepared under subsection 44(1) of the Act against a foreign national is also a report against the foreign national’s family members in Canada.\n(2) [Removal — family members] A removal order made by the Immigration Division against a foreign national is also a removal order against their family members in Canada to whom subsection (1) applies if\n(a) an officer informed the family members of the report, that they are the subject of an admissibility hearing and of their right to make submissions and be represented, at their own expense, at the admissibility hearing; and\n(b) the family members are subject to a decision of the Immigration Division that they are inadmissible under section 42 of the Act on grounds of the inadmissibility of the foreign national.",
+    "history": "SOR/2016-136, s. 6(E)",
+    "last_amended": "2016-06-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 227",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-227.html"
+  },
+  {
+    "id": "SOR-2002-227-s228",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "228",
+    "marginal_note": "Subsection 44(2) of the Act — foreign nationals",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 2 - Specified Removal Order",
+    "heading": "DIVISION 2 - Specified Removal Order",
+    "text": "228\n(1) For the purposes of subsection 44(2) of the Act, and subject to subsections (3) and (4), if a report in respect of a foreign national does not include any grounds of inadmissibility other than those set out in the following circumstances, the report shall not be referred to the Immigration Division and any removal order made shall be\n(a) if the foreign national is inadmissible under paragraph 36(1)(a) or (2)(a) of the Act on grounds of serious criminality or criminality, a deportation order;\n(a.01) if the foreign national is inadmissible on grounds of transborder criminality under subsection 36(2.1) of the Act for having committed one of the following offences on their entry into Canada, a deportation order:\n(i) an offence under section 86, 87, 90, 91, 95 or 104 or subsection 320.15(1) of the Criminal Code,\n(ii) an offence under paragraph 124(1)(b) of the Immigration and Refugee Protection Act,\n(iii) an offence under section 110 of the Firearms Act,\n(iv) an offence under subsection 159(1) of the Customs Act with respect to goods referred to in subparagraph 19(1)(d)(ii) of these Regulations,\n(v) an offence under subsection 160(1) of the Customs Act that is one of the following contraventions:\n(A) a contravention of section 12 of that Act, with respect to goods referred to in clause 19(1)(e)(i)(B) of these Regulations, or\n(B) a contravention of section 156 of that Act;\n(a.1) if the foreign national is inadmissible under paragraph 40(1)(a) of the Act on grounds of misrepresentation relating to their exemption from the requirement to obtain a temporary resident visa when applying for an electronic travel authorization, an exclusion order;\n(b) if the foreign national is inadmissible under paragraph 40(1)(c) of the Act on grounds of misrepresentation, a deportation order;\n(b.1) if the foreign national is inadmissible under subsection 40.1(1) of the Act on grounds of the cessation of refugee protection, a departure order;\n(c) if the foreign national is inadmissible under section 41 of the Act on grounds of\n(i) failing to appear for further examination or an admissibility hearing under Part 1 of the Act, an exclusion order,\n(ii) failing to obtain the authorization of an officer required by subsection 52(1) of the Act, a deportation order,\n(iii) failing to establish that they hold the visa or other document as required under section 20 of the Act, an exclusion order,\n(iv) failing to leave Canada by the end of the period authorized for their stay as required by subsection 29(2) of the Act, an exclusion order,\n(v) failing to comply with subsection 29(2) of the Act as a result of non-compliance with any condition set out in paragraph 183(1)(d), section 184 or subsection 220.1(1), an exclusion order,\n(vi) failing to comply with the requirement under subsection 20(1.1) of the Act to not seek to enter or remain in Canada as a temporary resident while being the subject of a declaration made under subsection 22.1(1) of the Act, an exclusion order,\n(vii) failing to comply with the condition set out in paragraph 43(1)(e), an exclusion order,\n(viii) failing to submit to a medical examination as required by paragraph 16(2)(b) of the Act, an exclusion order, or\n(ix) failing to appear for examination as required by subsection 18(1) of the Act when seeking to enter Canada at a port of entry, an exclusion order;\n(d) subject to paragraph (e), if the foreign national is inadmissible under section 42 of the Act on grounds of an inadmissible family member, the same removal order as was made in respect of the inadmissible family member;\n(e) if the foreign national is inadmissible on grounds of an inadmissible family member in accordance with paragraph 42(2)(a) of the Act, a deportation order; and\n(f) if the foreign national is inadmissible under subsection 35.1(1) of the Act on grounds of sanctions, a deportation order.\n(1.1) [Direct back] For the purposes of subsection 44(2) of the Act, and subject to subsection (4), if a foreign national is the subject of a report and the following circumstances apply, the report shall not be referred to the Immigration Division and the removal order made shall be an exclusion order:\n(a) an officer directed the foreign national to return temporarily to the United States under section 41; and\n(b) the foreign national is inadmissible under paragraph 41(a) of the Act for failing to establish that they will leave Canada by the end of the period authorized for their stay.\n(2) [Subsection 44(2) of the Act — permanent residents] For the purposes of subsection 44(2) of the Act, if a removal order is made against a permanent resident who fails to comply with the residency obligation under section 28 of the Act, the order shall be a departure order.\n(3) [Eligible claim for refugee protection] If a claim for refugee protection is made and the claim has been determined to be eligible to be referred to the Refugee Protection Division or no determination has been made, a departure order is the applicable removal order in the circumstances set out in paragraph (1)(a.1) or any of subparagraphs (1)(c)(i), (iii) to (v), (viii) and (ix).\n(4) [Reports in respect of certain foreign nationals] For the purposes of subsections (1) and (1.1), a report in respect of a foreign national does not include a report in respect of a foreign national who\n(a) is under 18 years of age and not accompanied by a parent or an adult legally responsible for them; or\n(b) is unable, in the opinion of the Minister, to appreciate the nature of the proceedings and is not accompanied by a parent or an adult legally responsible for them.",
+    "history": "SOR/2004-167, s. 63; SOR/2013-210, s. 4; SOR/2014-14, s. 17; SOR/2014-237, s. 1; SOR/2014-269, s. 5; SOR/2019-200, s. 1; SOR/2020-55, s. 5; SOR/2020-91, s. 11; 2023, c. 19, s. 19; SOR/2024-86, s. 1; SOR/2024-128, s. 2",
+    "last_amended": "2024-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 228",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-228.html"
+  },
+  {
+    "id": "SOR-2002-227-s229",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "229",
+    "marginal_note": "Paragraph 45(d) of the Act — applicable removal order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 2 - Specified Removal Order",
+    "heading": "DIVISION 2 - Specified Removal Order",
+    "text": "229\n(1) For the purposes of paragraph 45(d) of the Act, the applicable removal order to be made by the Immigration Division against a person is\n(a) a deportation order, if they are inadmissible under subsection 34(1) of the Act on security grounds;\n(b) a deportation order, if they are inadmissible under subsection 35(1) of the Act on grounds of violating human or international rights;\n(c) a deportation order, in the case of a permanent resident inadmissible under subsection 36(1) of the Act on grounds of serious criminality or a foreign national inadmissible under paragraph 36(1)(b) or (c) of the Act on grounds of serious criminality;\n(d) a deportation order, if they are inadmissible under paragraph 36(2)(b) or (c) of the Act on grounds of criminality;\n(d.1) a deportation order, if they are inadmissible under subsection 36(2.1) of the Act on grounds of transborder criminality for having committed, on their entry into Canada, an offence other than one referred to in any of subparagraphs 228(1)(a.01)(i) to (v);\n(e) a deportation order, if they are inadmissible under subsection 37(1) of the Act on grounds of organized criminality;\n(f) an exclusion order, if they are inadmissible under subsection 38(1) of the Act on health grounds, unless subsection (2) or (3) applies;\n(g) an exclusion order, if they are inadmissible under section 39 of the Act for financial reasons, unless subsection (2) or (3) applies;\n(h) an exclusion order, if they are inadmissible under paragraph 40(1)(a) or (b) of the Act for misrepresentation, unless subsection (3) applies;\n(i) a deportation order, if they are inadmissible under paragraph 40(1)(d) of the Act for misrepresentation;\n(j) an exclusion order, if they are inadmissible under paragraph 41(a) of the Act for failing to comply with the requirement to appear for examination, unless subsection (2) or (3) applies;\n(k) a departure order, if they are inadmissible under paragraph 41(b) of the Act;\n(l) an exclusion order, if they are inadmissible under paragraph 41(a) of the Act for failing to establish that they have come to Canada in order to establish permanent residence, unless subsection (3) applies;\n(m) an exclusion order, if they are inadmissible under paragraph 41(a) of the Act for failing to establish that they will leave Canada by the end of the period authorized for their stay, unless subsection (2) applies; and\n(n) an exclusion order, if they are inadmissible under paragraph 41(a) of the Act for any other failure to comply with the Act, unless subsection (2) or (3) applies.\n(2) [Eligible claim for refugee protection] If a claim for refugee protection is made and the claim has been determined to be eligible to be referred to the Refugee Protection Division or no determination has been made, a departure order is the applicable removal order in the circumstances set out in paragraph (1)(f), (g), (j), (m) or (n).\n(3) [Exception] The applicable removal order in the circumstances set out in paragraph (1)(f), (g), (h), (j), (l) or (n) is a deportation order if the person\n(a) was previously subject to a removal order and they are inadmissible on the same grounds as in that order;\n(b) has failed to comply with any condition or obligation imposed under the Act or the Immigration Act, chapter I-2 of the Revised Statutes of Canada, 1985, unless the failure is the basis for the removal order; or\n(c) has been convicted in Canada of an offence under an Act of Parliament punishable by way of indictment or of two offences under any Act of Parliament not arising out of a single occurrence, unless the conviction or convictions are the grounds for the removal order.\n(3.1) [Punishable by way of indictment] For the purposes of paragraph (3)(c), an offence that may be prosecuted either summarily or by way of indictment is deemed to be an offence punishable by way of indictment, even if it has been prosecuted summarily.\n(4) [Section 228 circumstances] If the Immigration Division makes a removal order against a foreign national with respect to any grounds of inadmissibility that are circumstances set out in section 228, the Immigration Division shall make\n(a) the removal order that would have been applicable under subsection 228(1) or (3) if the report had not been referred to the Immigration Division under subsection 44(2) of the Act; or\n(b) in the case of a foreign national described in paragraph 228(4)(a) or (b), the removal order that would have been applicable under subsection 228(1) or (3) if the foreign national had not been described in that paragraph.",
+    "history": "SOR/2004-167, s. 64; SOR/2016-136, s. 7; SOR/2019-200, s. 2; 2023, c. 19, s. 20; 2023, c. 32, s. 68; SOR/2024-128, s. 3",
+    "last_amended": "2024-06-19",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 229",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-229.html"
+  },
+  {
+    "id": "SOR-2002-227-s230",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "230",
+    "marginal_note": "Considerations",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 3 - Stay of Removal Orders",
+    "heading": "DIVISION 3 - Stay of Removal Orders",
+    "text": "230\n(1) The Minister may impose a stay on removal orders with respect to a country or a place if the circumstances in that country or place pose a generalized risk to the entire civilian population as a result of\n(a) an armed conflict within the country or place;\n(b) an environmental disaster resulting in a substantial temporary disruption of living conditions; or\n(c) any situation that is temporary and generalized.\n(2) [Cancellation] The Minister may cancel the stay if the circumstances referred to in subsection (1) no longer pose a generalized risk to the entire civilian population.\n(3) [Exceptions] The stay does not apply to a person who\n(a) is inadmissible under subsection 34(1) of the Act on security grounds;\n(b) is inadmissible under subsection 35(1) of the Act on grounds of violating human or international rights;\n(b.1) is inadmissible under subsection 35.1(1) of the Act on grounds of sanctions;\n(c) is inadmissible under subsection 36(1) of the Act on grounds of serious criminality, under subsection 36(2) of the Act on grounds of criminality or under subsection 36(2.1) of the Act on grounds of transborder criminality;\n(d) is inadmissible under subsection 37(1) of the Act on grounds of organized criminality;\n(e) is a person referred to in section F of Article 1 of the Refugee Convention; or\n(f) informs the Minister in writing that they consent to their removal to a country or place to which a stay of removal applies.",
+    "history": "SOR/2016-136, s. 8(F); 2023, c. 19, s. 21; 2023, c. 32, s. 69",
+    "last_amended": "2023-12-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 230",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-230.html"
+  },
+  {
+    "id": "SOR-2002-227-s231",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "231",
+    "marginal_note": "Stay of removal — judicial review",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 3 - Stay of Removal Orders",
+    "heading": "DIVISION 3 - Stay of Removal Orders",
+    "text": "231\n(1) Subject to subsections (2) to (4), a removal order is stayed if the subject of the order makes an application for leave for judicial review in accordance with section 72 of the Act with respect to a decision of the Refugee Appeal Division that rejects, or confirms the rejection of, a claim for refugee protection, and the stay is effective until the earliest of the following:\n(a) the application for leave is refused,\n(b) the application for leave is granted, the application for judicial review is refused and no question is certified for the Federal Court of Appeal,\n(c) if a question is certified by the Federal Court,\n(i) the appeal is not filed within the time limit, or\n(ii) the Federal Court of Appeal decides to dismiss the appeal, and the time limit in which an application to the Supreme Court of Canada for leave to appeal from that decision expires without an application being made,\n(d) if an application for leave to appeal is made to the Supreme Court of Canada from a decision of the Federal Court of Appeal referred to in paragraph (c), the application is refused, and\n(e) if the application referred to in paragraph (d) is granted, the appeal is not filed within the time limit or the Supreme Court of Canada dismisses the appeal.\n(2) [Exception] Subsection (1) does not apply if, when leave is applied for, the subject of the removal order is a designated foreign national.\n(3) [Other exceptions] There is no stay of removal if\n(a) the person is subject to a removal order because they are inadmissible on grounds of serious criminality; or\n(b) the subject of the removal order resides or sojourns in the United States or St. Pierre and Miquelon and is the subject of a report prepared under subsection 44(1) of the Act on their entry into Canada.\n(4) [Non-application] Subsection (1) does not apply if the person applies for an extension of time to file an application referred to in that subsection.",
+    "history": "2002, c. 8, s. 183; SOR/2012-272, s. 1; SOR/2016-136, s. 9(F); SOR/2022-113, s. 1",
+    "last_amended": "2022-05-20",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-231.html"
+  },
+  {
+    "id": "SOR-2002-227-s232",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "232",
+    "marginal_note": "Stay of removal — pre-removal risk assessment",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 3 - Stay of Removal Orders",
+    "heading": "DIVISION 3 - Stay of Removal Orders",
+    "text": "232 A removal order is stayed when a person is notified by the Department under subsection 160(3) that they may make an application under subsection 112(1) of the Act, and the stay is effective until the earliest of the following events occurs:\n(a) the Department receives confirmation in writing from the person that they do not intend to make an application;\n(b) the person does not make an application within the period provided under section 162;\n(c) the application for protection is rejected;\n(d) [Repealed, SOR/2012-154, s. 12]\n(e) if a decision to allow the application for protection is made under paragraph 114(1)(a) of the Act, the decision with respect to the person’s application to remain in Canada as a permanent resident is made; and\n(f) in the case of a person to whom subsection 112(3) of the Act applies, the stay is cancelled under subsection 114(2) of the Act.",
+    "history": "SOR/2012-154, s. 12",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-232.html"
+  },
+  {
+    "id": "SOR-2002-227-s233",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "233",
+    "marginal_note": "Stay of removal — humanitarian and compassionate or public policy considerations",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 3 - Stay of Removal Orders",
+    "heading": "DIVISION 3 - Stay of Removal Orders",
+    "text": "233 A removal order made against a foreign national, and any family member of the foreign national, is stayed if the Minister is of the opinion that the stay is justified by humanitarian and compassionate considerations, under subsection 25(1) or 25.1(1) of the Act, or by public policy considerations, under subsection 25.2(1) of the Act. The stay is effective until a decision is made to grant, or not grant, permanent resident status.",
+    "history": "SOR/2010-252, s. 1",
+    "last_amended": "2010-11-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-233.html"
+  },
+  {
+    "id": "SOR-2002-227-s234",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "234",
+    "marginal_note": "Application of par. 50(a) of the Act",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 3 - Stay of Removal Orders",
+    "heading": "DIVISION 3 - Stay of Removal Orders",
+    "text": "234 For greater certainty and for the purposes of paragraph 50(a) of the Act, a decision made in a judicial proceeding would not be directly contravened by the enforcement of a removal order if\n(a) there is an agreement between the Canada Border Services Agency and the Attorney General of Canada or the attorney general of a province that criminal charges will be withdrawn or stayed on the removal of the person from Canada; or\n(b) there is an agreement between the Canada Border Services Agency and the Attorney General of Canada or the attorney general of a province to withdraw or cancel any summons or subpoena on the removal of the person from Canada.",
+    "history": "SOR/2016-136, s. 10(E); SOR/2017-214, s. 4",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-234.html"
+  },
+  {
+    "id": "SOR-2002-227-s235",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "235",
+    "marginal_note": "Not void",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "235 For greater certainty, and subject to section 51 of the Act, a removal order does not become void by reason of any lapse of time.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-235.html"
+  },
+  {
+    "id": "SOR-2002-227-s236",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "236",
+    "marginal_note": "Providing copies",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "236 A person against whom a removal order is made shall be provided with a copy of the order when it is made.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 236",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-236.html"
+  },
+  {
+    "id": "SOR-2002-227-s237",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "237",
+    "marginal_note": "Modality of enforcement",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "237 A removal order is enforced by the voluntary compliance of a foreign national with the removal order or by the removal of the foreign national by the Minister.",
+    "history": "SOR/2016-136, s. 11(F)",
+    "last_amended": "2016-06-13",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 237",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-237.html"
+  },
+  {
+    "id": "SOR-2002-227-s238",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "238",
+    "marginal_note": "Voluntary compliance",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "238\n(1) A foreign national who wants to voluntarily comply with a removal order must appear before an officer who shall determine if\n(a) the foreign national has sufficient means to effect their departure to a country that they will be authorized to enter; and\n(b) the foreign national intends to voluntarily comply with the requirements set out in paragraphs 240(1)(a) to (c) and will be able to act on that intention.\n(2) [Choice of country] Following the appearance referred to in subsection (1), the foreign national must submit their choice of destination to the officer who shall approve the choice unless the foreign national is\n(a) a danger to the public;\n(b) a fugitive from justice in Canada or another country; or\n(c) seeking to evade or frustrate the cause of justice in Canada or another country.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 238",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-238.html"
+  },
+  {
+    "id": "SOR-2002-227-s239",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "239",
+    "marginal_note": "Removal by Minister",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "239 If a foreign national does not voluntarily comply with a removal order, a negative determination is made under subsection 238(1) or the foreign national’s choice of destination is not approved under subsection 238(2), the removal order shall be enforced by the Minister.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 239",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-239.html"
+  },
+  {
+    "id": "SOR-2002-227-s240",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "240",
+    "marginal_note": "When removal order is enforced",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "240\n(1) A removal order against a foreign national, whether it is enforced by voluntary compliance or by the Minister, is enforced when the foreign national\n(a) appears before an officer at a port of entry to verify their departure from Canada;\n(b) obtains a certificate of departure from the Canada Border Services Agency;\n(c) departs from Canada; and\n(d) is authorized to enter, other than for purposes of transit, their country of destination.\n(2) [When removal order is enforced by officer outside Canada] If a foreign national against whom a removal order has not been enforced has departed from Canada and applies outside Canada for a visa, an electronic travel authorization or an authorization to return to Canada, an officer shall enforce the order if, following an examination, the foreign national establishes that they are the person described in the order.\n(3) [When removal order is enforced by officer in Canada] A removal order against a foreign national is enforced by an officer in Canada when the officer confirms that the foreign national has departed from Canada.\n(4) [Application of subsections (2) and (3)] For greater certainty, subsections (2) and (3) apply in respect of any removal order made before the day on which those subsections come into force.",
+    "history": "SOR/2015-77, s. 7; SOR/2016-136, s. 12(F); SOR/2017-214, s. 5; SOR/2018-232, s. 1",
+    "last_amended": "2018-11-02",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-240.html"
+  },
+  {
+    "id": "SOR-2002-227-s241",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "241",
+    "marginal_note": "Country of removal",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "241\n(1) If a removal order is enforced under section 239, the foreign national shall be removed to\n(a) the country from which they came to Canada;\n(b) the country in which they last permanently resided before coming to Canada;\n(c) a country of which they are a national or citizen; or\n(d) the country of their birth.\n(2) [Removal to another country] If none of the countries referred to in subsection (1) is willing to authorize the foreign national to enter, the Minister shall select any country that will authorize entry within a reasonable time and shall remove the foreign national to that country.\n(3) [Exception] Despite section 238 and subsection (1), the Minister shall remove a person who is subject to a removal order on the grounds of inadmissibility referred to in paragraph 35(1)(a) of the Act to a country that the Minister determines will authorize the person to enter.",
+    "history": "SOR/2019-212, s. 11(F)",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-241.html"
+  },
+  {
+    "id": "SOR-2002-227-s242",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "242",
+    "marginal_note": "Mutual Legal Assistance in Criminal Matters Act",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "242 A person transferred under an order made under the Mutual Legal Assistance in Criminal Matters Act is not, for the purposes of paragraph 240(1)(d), a person who has been authorized to enter their country of destination.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-242.html"
+  },
+  {
+    "id": "SOR-2002-227-s243",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "243",
+    "marginal_note": "Payment of removal costs",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 4 - Enforcement of Removal Orders",
+    "heading": "DIVISION 4 - Enforcement of Removal Orders",
+    "text": "243\n(1) Unless expenses incurred by His Majesty in right of Canada have been recovered from a transporter, a foreign national who is removed from Canada at His Majesty’s expense shall not return to Canada if the foreign national has not paid to His Majesty the removal costs of\n(a) $3,840 for removal without escort or under escort other than by air; and\n(b) $12,880 for removal under escort by air.\n(2) [Exception — medical escort] Despite paragraph 1(b), a foreign national who is removed by air under medical escort is subject to the removal cost set out in paragraph (1)(a).\n(3) [Non-application — under 18] Subsections (1) and (2) do not apply to a foreign national who is under 18 years of age at the time the removal order is made.",
+    "history": "SOR/2024-284, s. 1",
+    "last_amended": "2025-04-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-243.html"
+  },
+  {
+    "id": "SOR-2002-227-s243.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "243.1",
+    "marginal_note": "Making of a removal order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 5 - Cancellation of Immigration Documents",
+    "heading": "DIVISION 5 - Cancellation of Immigration Documents",
+    "text": "243.1 The following documents, held by a foreign national, are cancelled when a removal order is made against that foreign national :\n(a) a temporary resident visa;\n(b) an electronic travel authorization; and\n(c) a temporary resident permit.",
+    "history": "SOR/2024-11, s. 4",
+    "last_amended": "2024-03-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 243.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-243.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s243.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "243.2",
+    "marginal_note": "Enforceable removal order",
+    "part": "PART 13 - Removal",
+    "division": "DIVISION 5 - Cancellation of Immigration Documents",
+    "heading": "DIVISION 5 - Cancellation of Immigration Documents",
+    "text": "243.2 The following documents, held by a foreign national, are cancelled when a removal order made against that foreign national becomes enforceable:\n(a) a work permit; and\n(b) a study permit.",
+    "history": "SOR/2024-11, s. 4",
+    "last_amended": "2024-03-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 243.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-243.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s244",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "244",
+    "marginal_note": "Factors to be considered",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "244 For the purposes of Division 6 of Part 1 of the Act, the factors set out in this Part shall be taken into consideration when assessing whether a person\n(a) is unlikely to appear for examination, an admissibility hearing, removal from Canada, or at a proceeding that could lead to the making of a removal order by the Minister under subsection 44(2) of the Act;\n(b) is a danger to the public; or\n(c) is a foreign national whose identity has not been established.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 244",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-244.html"
+  },
+  {
+    "id": "SOR-2002-227-s245",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "245",
+    "marginal_note": "Flight risk",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "245 For the purposes of paragraph 244(a), the factors are the following:\n(a) being a fugitive from justice in a foreign jurisdiction in relation to an offence that, if committed in Canada, would constitute an offence under an Act of Parliament;\n(b) voluntary compliance with any previous departure order;\n(c) voluntary compliance with any previously required appearance at an immigration or criminal proceeding;\n(d) previous compliance with any conditions imposed in respect of entry, release or a stay of removal;\n(e) any previous avoidance of examination or escape from custody, or any previous attempt to do so;\n(f) involvement with a people smuggling or trafficking in persons operation that would likely lead the person to not appear for a measure referred to in paragraph 244(a) or to be vulnerable to being influenced or coerced by an organization involved in such an operation to not appear for such a measure; and\n(g) the existence of strong ties to a community in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 245",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-245.html"
+  },
+  {
+    "id": "SOR-2002-227-s246",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "246",
+    "marginal_note": "Danger to the public",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "246 For the purposes of paragraph 244(b), the factors are the following:\n(a) the fact that the person constitutes, in the opinion of the Minister, a danger to the public in Canada or a danger to the security of Canada under paragraph 101(2)(b), subparagraph 113(d)(i) or (ii) or paragraph 115(2)(a) or (b) of the Act;\n(b) association with a criminal organization within the meaning of subsection 121(2) of the Act;\n(c) engagement in people smuggling or trafficking in persons;\n(d) conviction in Canada under an Act of Parliament for\n(i) a sexual offence, or\n(ii) an offence involving violence or weapons;\n(e) conviction for an offence in Canada under any of the following provisions of the Controlled Drugs and Substances Act, namely,\n(i) section 5 (trafficking),\n(ii) section 6 (importing and exporting), and\n(iii) section 7 (production);\n(f) conviction outside Canada, or the existence of pending charges outside Canada, for an offence that, if committed in Canada, would constitute an offence under an Act of Parliament for\n(i) a sexual offence, or\n(ii) an offence involving violence or weapons;\n(g) conviction outside Canada, or the existence of pending charges outside Canada, for an offence that, if committed in Canada, would constitute an offence under any of the following provisions of the Controlled Drugs and Substances Act, namely,\n(i) section 5 (trafficking),\n(ii) section 6 (importing and exporting), and\n(iii) section 7 (production);\n(h) conviction for an offence in Canada under any of the following provisions of the Cannabis Act, namely,\n(i) section 9 (distribution),\n(ii) section 10 (selling),\n(iii) section 11 (importing and exporting), and\n(iv) section 12 (production); and\n(i) conviction outside Canada, or the existence of pending charges outside Canada, for an offence that, if committed in Canada, would constitute an offence under any of the following provisions of the Cannabis Act, namely,\n(i) section 9 (distribution),\n(ii) section 10 (selling),\n(iii) section 11 (importing and exporting), and\n(iv) section 12 (production).",
+    "history": "SOR/2016-136, s. 13(F); SOR/2018-170, s. 2",
+    "last_amended": "2018-10-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 246",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-246.html"
+  },
+  {
+    "id": "SOR-2002-227-s247",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "247",
+    "marginal_note": "Identity not established",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "247\n(1) For the purposes of paragraph 244(c), the factors are the following:\n(a) the foreign national’s cooperation in providing evidence of their identity or assisting the Department or the Canada Border Services Agency in obtaining evidence of their identity, in providing the date and place of their birth as well as the names of their mother and father, in providing detailed information on the itinerary they followed in travelling to Canada or in completing an application for a travel document;\n(b) in the case of a foreign national who makes a claim for refugee protection, the possibility of obtaining identity documents or information without divulging personal information to government officials of their country of nationality or, if there is no country of nationality, their country of former habitual residence;\n(c) the foreign national’s destruction of their identity or travel documents, or the use of fraudulent documents by the foreign national in order to mislead the Department or the Canada Border Services Agency, and the circumstances under which the foreign national acted;\n(d) the provision of contradictory information by the foreign national with respect to their identity during the processing of an application by the Department or the Canada Border Services Agency; and\n(e) the existence of documents that contradict information provided by the foreign national with respect to their identity.\n(2) [Non-application to minors] Consideration of the factors set out in paragraph (1)(a) shall not have an adverse impact with respect to minor children referred to in section 249.",
+    "history": "SOR/2004-167, s. 65(E); SOR/2016-136, s. 14(E); SOR/2017-214, s. 6",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 247",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-247.html"
+  },
+  {
+    "id": "SOR-2002-227-s248",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "248",
+    "marginal_note": "Other factors",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "248 If it is determined that there are grounds for detention, the following factors shall be considered before a decision is made on detention or release:\n(a) the reason for detention;\n(b) the length of time in detention;\n(c) whether there are any elements that can assist in determining the length of time that detention is likely to continue and, if so, that length of time;\n(d) any unexplained delays or unexplained lack of diligence caused by the Department, the Canada Border Services Agency or the person concerned;\n(e) the existence of alternatives to detention; and\n(f) the best interests of a directly affected child who is under 18 years of age.",
+    "history": "SOR/2017-214, s. 7; SOR/2019-213, s. 1",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 248",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-248.html"
+  },
+  {
+    "id": "SOR-2002-227-s248.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "248.1",
+    "marginal_note": "Best interests of the child",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "248.1\n(1) For the purpose of paragraph 248(f) and for the application, in respect of children who are under 18 years of age, of the principle affirmed in section 60 of the Act, that a minor child shall be detained only as a measure of last resort, the following factors must be considered when determining the best interests of the child:\n(a) the child’s physical, emotional and psychological well-being;\n(b) the child’s healthcare and educational needs;\n(c) the importance of maintaining relationships and the stability of the family environment, and the possible effect on the child of disrupting those relationships or that stability;\n(d) the care, protection and safety needs of the child; and\n(e) the child’s views and preferences, provided the child is capable of forming their own views or expressing their preferences, taking into consideration the child’s age and maturity.\n(2) [Degree of dependence] For the purpose of paragraph 248(f), the level of dependency of the child on the person for whom there are grounds to detain shall also be considered when determining the best interests of the child.",
+    "history": "SOR/2019-213, s. 2",
+    "last_amended": "2019-06-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 248.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-248.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s249",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "249",
+    "marginal_note": "Special considerations for minor children",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "249 For the application of the principle affirmed in section 60 of the Act that a minor child shall be detained only as a measure of last resort, the special considerations that apply in relation to the detention of minor children who are less than 18 years of age are\n(a) the availability of alternative arrangements with local child-care agencies or child protection services for the care and protection of the minor children;\n(b) the anticipated length of detention;\n(c) the risk of continued control by the human smugglers or traffickers who brought the children to Canada;\n(d) the type of detention facility envisaged and the conditions of detention;\n(e) the availability of accommodation that allows for the segregation of the minor children from adult detainees who are not the parent of or the adult legally responsible for the detained minor children; and\n(f) the availability of services in the detention facility, including education, counselling and recreation.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 249",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-249.html"
+  },
+  {
+    "id": "SOR-2002-227-s250",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "250",
+    "marginal_note": "Applications for travel documents",
+    "part": "PART 14 - Detention and Release",
+    "division": "",
+    "heading": "PART 14 - Detention and Release",
+    "text": "250 If a completed application for a passport or travel document must be provided as a condition of release from detention, any completed application provided by a foreign national who makes a claim for refugee protection shall not be divulged to government officials of their country of nationality or, if there is no country of nationality, their country of previous habitual residence, as long as the removal order to which the foreign national is subject is not enforceable.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-250.html"
+  },
+  {
+    "id": "SOR-2002-227-s250.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "250.1",
+    "marginal_note": "Inadmissibility on grounds of security — conditions",
+    "part": "PART 15 - Prescribed Conditions",
+    "division": "",
+    "heading": "PART 15 - Prescribed Conditions",
+    "text": "250.1 For the purposes of subsections 44(4), 56(3), 58(5), 58.1(4), 77.1(1) and 82(6) of the Act, the conditions that must be imposed on a foreign national or permanent resident are the following:\n(a) to inform the Canada Border Services Agency in writing of their address and, in advance, of any change in that address;\n(b) to inform the Canada Border Services Agency in writing of their employer’s name and the address of their place of employment and, in advance, of any change in that information;\n(c) unless they are otherwise required to report to the Canada Border Services Agency because of a condition imposed under subsection 44(3), 56(1), 58(3) or 58.1(3) or paragraph 82(5)(b) of the Act, to report once each month to the Agency;\n(d) to present themselves at the time and place that an officer, the Immigration Division, the Minister or the Federal Court requires them to appear to comply with any obligation imposed on them under the Act;\n(e) to produce to the Canada Border Services Agency without delay the original of any passport and travel and identity documents that they hold, or that they obtain, in order to permit the Agency to make copies of those documents;\n(f) if a removal order made against them comes into force, to surrender to the Canada Border Services Agency without delay any passport and travel document that they hold;\n(g) if a removal order made against them comes into force and they do not hold a document that is required to remove them from Canada, to take without delay any action that is necessary to ensure that the document is provided to the Canada Border Services Agency, such as by producing an application or producing evidence verifying their identity;\n(h) to not commit an offence under an Act of Parliament or an offence that, if committed in Canada, would constitute an offence under an Act of Parliament;\n(i) if they are charged with an offence under an Act of Parliament or an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, to inform the Canada Border Services Agency of that charge in writing and without delay;\n(j) if they are convicted of an offence under an Act of Parliament or an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, to inform the Canada Border Services Agency of that conviction in writing and without delay; and\n(k) if they intend to leave Canada, to inform the Canada Border Services Agency in writing of the date on which they intend to leave Canada.",
+    "history": "SOR/2017-214, s. 8",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 250.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-250.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s251",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "251",
+    "marginal_note": "Immigration Appeal Division — conditions",
+    "part": "PART 15 - Prescribed Conditions",
+    "division": "",
+    "heading": "PART 15 - Prescribed Conditions",
+    "text": "251 For the purposes of subsection 68(2) of the Act, the conditions that must be imposed on a foreign national or permanent resident by the Immigration Appeal Division are the following:\n(a) to inform the Canada Border Services Agency and the Immigration Appeal Division in writing, in advance, of any change in their address;\n(b) to provide to the Canada Border Services Agency a copy of any passport and travel document that they hold and, if they do not hold any such documents, to complete an application for a passport or travel document and provide that application to the Agency;\n(c) to apply for an extension of the validity period of any passport and travel document that they hold before it expires and to provide a copy of the extended document to the Canada Border Services Agency;\n(d) to not commit an offence under an Act of Parliament or an offence that, if committed in Canada, would constitute an offence under an Act of Parliament;\n(e) if they are charged with an offence under an Act of Parliament or an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, to inform the Canada Border Services Agency of that charge in writing and without delay; and\n(f) if they are convicted of an offence under an Act of Parliament or an offence that, if committed in Canada, would constitute an offence under an Act of Parliament, to inform the Canada Border Services Agency and the Immigration Appeal Division of that conviction in writing and without delay.",
+    "history": "SOR/2014-140, s. 17(F); SOR/2017-214, s. 8",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 251",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-251.html"
+  },
+  {
+    "id": "SOR-2002-227-s252",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "252",
+    "marginal_note": "Custody of seized thing",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "252 A thing seized under subsection 140(1) of the Act shall be placed without delay in the custody of the Department or the Canada Border Services Agency.",
+    "history": "SOR/2017-214, s. 9",
+    "last_amended": "2017-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-252.html"
+  },
+  {
+    "id": "SOR-2002-227-s253",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "253",
+    "marginal_note": "Notice of seizure — person from whom seized",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "253\n(1) An officer who seizes a thing under subsection 140(1) of the Act shall provide written notice to the person from whom it was seized, including the grounds for the seizure.\n(2) [Notice of seizure — lawful owner] If the person from whom the thing was seized is not the lawful owner, the officer shall make reasonable efforts to identify the lawful owner and to give the lawful owner written notice of, and the grounds for, the seizure. If the notice is provided by mail, notification is deemed to have been provided on the seventh day after the day on which the notice was mailed.",
+    "history": "SOR/2021-202, s. 1; SOR/2026-40, s. 1(F)",
+    "last_amended": "2026-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 253",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-253.html"
+  },
+  {
+    "id": "SOR-2002-227-s254",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "254",
+    "marginal_note": "Application for return — person from whom seized",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "254\n(1) If a thing was seized on the ground that it was fraudulently or improperly obtained or used, or that the seizure was necessary to prevent its fraudulent or improper use, the person from whom it was seized may apply for its return in writing within 60 days after the day on which the notification referred to in subsection 253(1) was provided.\n(2) [Return — improperly or fraudulently obtained] If the application is in respect of a thing seized on the ground that it was fraudulently or improperly obtained, in order to have the thing returned, the applicant shall demonstrate that they were entitled to have that thing in their possession at the time of the seizure and that they are still entitled to it.\n(3) [Return — improperly or fraudulently used] If the application is in respect of a thing seized on the ground that it was fraudulently or improperly used, in order to have it returned, the applicant shall demonstrate that they did not participate in the fraudulent or improper use of the thing, that at the time of the seizure they were entitled to have that thing in their possession and that they are still entitled to it.\n(4) [Return — prevention of improper or fraudulent use] If the application is in respect of a thing seized on the ground that the seizure was necessary to prevent its fraudulent or improper use, in order to have it returned, the applicant shall demonstrate that the seizure is no longer necessary to prevent its fraudulent or improper use, that at the time of the seizure they were entitled to have that thing in their possession and that they are still entitled to it.",
+    "history": "SOR/2021-202, s. 1",
+    "last_amended": "2021-08-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 254",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-254.html"
+  },
+  {
+    "id": "SOR-2002-227-s255",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "255",
+    "marginal_note": "Application for return — lawful owner",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "255\n(1) If a thing was seized on the ground that it was fraudulently or improperly obtained or used, or that the seizure was necessary to prevent its fraudulent or improper use, the lawful owner may apply for its return in writing within 60 days after the day on which the notification referred to in subsection 253(2) was provided.\n(2) [Return to lawful owner — improperly or fraudulently obtained] If the application is in respect of a thing seized on the ground that it was fraudulently or improperly obtained, in order to have the thing returned, the applicant shall demonstrate that at the time of the seizure they were the lawful owner and that they are still the lawful owner.\n(3) [Return to lawful owner — improperly or fraudulently used] If the application is in respect of a thing seized on the ground that it was fraudulently or improperly used, in order to have it returned, the applicant shall demonstrate that\n(a) they did not participate in the fraudulent or improper use of the thing, that at the time of the seizure they were the lawful owner and that they are still the lawful owner; and\n(b) they exercised reasonable care to satisfy themselves that the person to whom they gave possession of the thing was not likely to fraudulently or improperly use it.\n(4) [Return to lawful owner — prevention of improper or fraudulent use] If the application is in respect of a thing seized on the ground that the seizure was necessary to prevent its fraudulent or improper use, the thing shall be returned to the applicant if they demonstrate that the seizure is no longer necessary to prevent its fraudulent or improper use, that at the time of the seizure they were the lawful owner and that they are still the lawful owner.",
+    "history": "SOR/2021-202, s. 1; SOR/2026-40, s. 2(E)",
+    "last_amended": "2026-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 255",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-255.html"
+  },
+  {
+    "id": "SOR-2002-227-s256",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "256",
+    "marginal_note": "Concurrent applications",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "256 If the person from whom a thing was seized makes an application under section 254 for the return of the thing and the lawful owner makes an application under section 255 for the same thing, the application of the lawful owner will be processed first. If the application of the lawful owner is granted, the application of the person from whom the thing was seized shall not be processed.",
+    "history": "SOR/2021-202, s. 1",
+    "last_amended": "2021-08-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 256",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-256.html"
+  },
+  {
+    "id": "SOR-2002-227-s257",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "257",
+    "marginal_note": "Notice of decision",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "257 The decision on the application under section 254 or 255 and the reasons for it shall be given in writing and provided to the applicant as soon as feasible. If the applicant is notified by mail, notification is deemed to have been provided on the seventh day after the day on which the notice was mailed.",
+    "history": "SOR/2021-202, s. 1",
+    "last_amended": "2021-08-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 257",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-257.html"
+  },
+  {
+    "id": "SOR-2002-227-s257.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "257.1",
+    "marginal_note": "Automatic return",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "257.1\n(1) If the seizure of a thing was necessary to carry out the purposes of the Act, the thing shall be returned to its lawful owner without delay if the seizure is no longer necessary for those purposes.\n(2) [Return — seizure in error] If the seizure of a thing was made in error, the thing shall be returned without delay to the person from whom the thing was seized or, if that is not possible, to its lawful owner.",
+    "history": "SOR/2021-202, s. 1",
+    "last_amended": "2021-08-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 257.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-257.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s257.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "257.2",
+    "marginal_note": "Conditional return",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "257.2 A thing seized shall be returned only if its return would not be contrary to the purposes of the Act.",
+    "history": "SOR/2021-202, s. 1",
+    "last_amended": "2021-08-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 257.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-257.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s258",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "258",
+    "marginal_note": "Sale or destruction of seized thing",
+    "part": "PART 16 - Seizure",
+    "division": "",
+    "heading": "PART 16 - Seizure",
+    "text": "258\n(1) If a thing seized, other than a document, is not returned to its lawful owner or the person from whom it was seized, the thing shall be sold unless the costs of the sale would exceed the monetary value of the thing, in which case the thing shall be destroyed.\n(2) [Sale or destruction suspended] A thing seized shall not be sold or destroyed\n(a) within the 15 days after the day on which the notification of a decision not to return it was provided; or\n(b) before a final decision is made in any judicial proceeding in Canada affecting the seizure or the return of the thing seized.\n(3) [Return or disposal of documents] If a document is not returned to its lawful owner or the person from whom it was seized, the document shall be held for as long as is necessary for the administration of the laws of Canada, after which it shall either be returned to the authority that issued it or disposed of in accordance with the laws of Canada.",
+    "history": "SOR/2021-202, s. 1; SOR/2026-40, s. 3",
+    "last_amended": "2026-02-26",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 258",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-258.html"
+  },
+  {
+    "id": "SOR-2002-227-s258.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "258.1",
+    "marginal_note": "Prescribed persons",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "258.1 For the purposes of paragraph 148(1)(a) of the Act, the following persons are prescribed:\n(a) any foreign national who is the subject of a declaration made under subsection 22.1(1) of the Act, unless they hold a temporary resident permit issued under section 24 of the Act;\n(b) any foreign national who is not authorized under subsection 52(1) of the Act to return to Canada; and\n(c) any foreign national who is prohibited from entering Canada by an order or regulation made by the Governor in Council under the Emergencies Act or the Quarantine Act.",
+    "history": "SOR/2013-210, s. 5; SOR/2016-37, s. 3; SOR/2020-55, s. 6",
+    "last_amended": "2020-03-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 258.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-258.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s259",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "259",
+    "marginal_note": "Prescribed documents",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "259 For the purposes of subsection 148(1) of the Act, the following documents that a person requires under the Act to enter Canada are prescribed:\n(a) a travel document referred to in subsection 31(3) of the Act;\n(b) refugee travel papers issued by the Minister;\n(c) a document referred to in subsection 50(1) or 52(1);\n(d) a temporary travel document referred to in section 151;\n(e) a visa referred to in section 6 or subsection 7(1);\n(f) a permanent resident card; and\n(g) an electronic travel authorization referred to in section 7.01 or 7.1.",
+    "history": "SOR/2015-46, s. 1; SOR/2016-37, ss. 4(F), 14; SOR/2017-53, s. 7",
+    "last_amended": "2017-05-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 259",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-259.html"
+  },
+  {
+    "id": "SOR-2002-227-s260",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "260",
+    "marginal_note": "Holding prescribed documentation",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "260\n(1) If a commercial transporter has reasonable grounds to believe that the prescribed documents of a person whom it carries to Canada may not be available for examination at a port of entry, the commercial transporter must give the person a receipt for the documents and hold the documents until examination.\n(2) [Presenting documents] A commercial transporter that holds the documents of a person must, when presenting the person for examination under paragraph 148(1)(b) of the Act, present the documents and a copy of the receipt.",
+    "history": "SOR/2016-37, s. 5",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-260.html"
+  },
+  {
+    "id": "SOR-2002-227-s261",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "261",
+    "marginal_note": "Obligation to hold a person",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "261\n(1) For the purposes of paragraph 148(1)(b) of the Act, a transporter has complied with the obligation to hold a person until the examination is completed when\n(a) an officer informs the transporter that the examination of the person is completed;\n(b) the person is authorized to enter Canada under section 23 of the Act; or\n(c) the person is detained under any Canadian law.\n(2) [Notification] A transporter must notify an officer without delay if a person whose examination has not been completed leaves or attempts to leave the transporter’s vehicle for any other purpose than examination.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 261",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-261.html"
+  },
+  {
+    "id": "SOR-2002-227-s262",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "262",
+    "marginal_note": "Stowaway notification",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "262 On the arrival of a vessel at its first port of call in Canada, the transporter must notify an officer at the nearest port of entry of the presence of any stowaway and, on request of the officer, must without delay provide a written report concerning the stowaway.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 262",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-262.html"
+  },
+  {
+    "id": "SOR-2002-227-s263",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "263",
+    "marginal_note": "Medical examination and treatment",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "263\n(1) A commercial transporter must arrange for the medical examination of a foreign national who is required to submit to one under paragraph 16(2)(b) of the Act and for any medical examination, surveillance or treatment that is imposed under section 32.\n(2) [Exception] Subsection (1) does not apply if\n(a) the foreign national holds a temporary or permanent resident visa at the time of their examination and the foreign national’s health condition is not a result of the commercial transporter’s negligence; or\n(b) the foreign national has been authorized to enter and remain in Canada and is not a member of the crew.\n(3) [Prescribed medical costs] For the purposes of paragraph 148(1)(g) of the Act, any medical costs incurred with respect to the foreign national are prescribed costs and are to be calculated on the basis of the applicable provincial health insurance system.",
+    "history": "SOR/2012-154, s. 13; SOR/2016-37, s. 6",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 263",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-263.html"
+  },
+  {
+    "id": "SOR-2002-227-s264",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "264",
+    "marginal_note": "Prescribed information",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "264 A transporter must provide without delay any of the following documents that are requested by an officer within 72 hours after the presentation for examination of a person carried by the transporter to Canada:\n(a) a copy of any ticket issued to the person;\n(b) a document specifying the person’s itinerary, including the place of embarkation and dates of travel; and\n(c) a document identifying the document number and type of passport, travel document or identity document carried by the person, the country of issue and the name of the person to whom it was issued.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 264",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-264.html"
+  },
+  {
+    "id": "SOR-2002-227-s265",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "265",
+    "marginal_note": "Crew list",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "265\n(1) On arrival at the first port of call in Canada of a vessel registered in a foreign country, the transporter must provide an officer at the nearest port of entry with a list of all members of the crew.\n(2) [Amended crew list] The transporter must maintain on board a current list of all members of the crew while the vessel is in Canada.\n(3) [Final crew list] Before the vessel’s departure from its final port of call in Canada, the transporter must provide an officer with a copy of the list referred to in subsection (1) that includes any changes made while the vessel was in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 265",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-265.html"
+  },
+  {
+    "id": "SOR-2002-227-s266",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "266",
+    "marginal_note": "Assembly",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "266 On the request of an officer, a transporter must assemble without delay aboard the vessel all members of the crew.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 266",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-266.html"
+  },
+  {
+    "id": "SOR-2002-227-s267",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "267",
+    "marginal_note": "Canadian registered vessels",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "267 On the arrival of a vessel registered in Canada at its first port of call in Canada, the transporter must notify an officer at the nearest port of entry of all members of the crew who are not Canadian citizens or permanent residents and, on request, provide the officer with a list of all crew members.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 267",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-267.html"
+  },
+  {
+    "id": "SOR-2002-227-s268",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "268",
+    "marginal_note": "Reporting obligation",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "268\n(1) A transporter must, without delay, notify an officer at the nearest port of entry of any foreign national who ceases to be a member of the crew for a reason listed in paragraph 3(1)(b). The transporter must record that information and provide it in writing on the request of the officer.\n(2) [Failure to join means of transportation] A transporter must, without delay, notify an officer at the nearest port of entry when a foreign national who entered Canada to become a member of the crew of the transporter’s vessel fails to join the means of transportation within the period provided in paragraph 184(2)(b).",
+    "history": "SOR/2004-167, s. 66; SOR/2016-37, s. 7(E)",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 268",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-268.html"
+  },
+  {
+    "id": "SOR-2002-227-s269",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "269",
+    "marginal_note": "Prescribed information",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "269\n(1) On the request of an official of the Canada Border Services Agency, a commercial transporter that carries or expects to carry persons to Canada on board its commercial vehicle must provide the Canada Border Services Agency with the following information about each person whom it expects to carry:\n(a) their surname, first name and any middle names, their date of birth, their citizenship or nationality and their gender;\n(b) the type and number of each passport or other travel document that identifies them and the name of the country or entity that issued it;\n(c) their reservation record locator number, if any;\n(d) the unique passenger reference assigned to them by the commercial transporter, if any, or, in the case of a crew member who has not been assigned one, notice of their status as a crew member;\n(e) any information about the person that is in a reservation system of the commercial transporter or its agent; and\n(f) the following information about their carriage on board the commercial vehicle:\n(i) if the person is carried or is expected to be carried on board the commercial vehicle by air, the date and time of take-off from the last point of embarkation of persons before the commercial vehicle arrives in Canada or, if the person is carried or is expected to be carried on board the vehicle by water or land, the date and time of departure from the last point of embarkation of persons before the commercial vehicle arrives in Canada,\n(ii) the last point of embarkation of persons before the commercial vehicle arrives in Canada,\n(iii) the date and time of arrival of the commercial vehicle at the first point of disembarkation of persons in Canada,\n(iv) the first point of disembarkation of persons in Canada, and\n(v) in the case of a commercial vehicle that carries persons or goods by air, the flight code identifying the commercial transporter and the flight number.\n(2) [Electronic means] The information referred to in subsection (1) must be provided by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange set out in the document entitled CBSA Carrier Messaging Requirements issued by the Canada Border Services Agency, as amended from time to time.\n(3) [Time of transmission — paragraphs (1)(a) to (d)] The information referred to in paragraphs (1)(a) to (d) must be provided\n(a) not later than one hour before the time of departure, if the information relates to a member of the crew; and\n(b) not later than the time of check-in, if the information relates to any other person who is expected to be on board the commercial vehicle.\n(4) [Time of transmission — paragraph (1)(e)] The information referred to in paragraph (1)(e) must be provided not later than at the time of departure.\n(5) [Time of transmission — paragraph (1)(d)] The information referred to in paragraph (1)(d) must also be provided, for each passenger who is on board the commercial vehicle at the time of departure, not later than 30 minutes after the time of departure.\n(6) [Incomplete or inaccurate information] A commercial transporter that becomes aware before or at the time of departure that information they have provided under paragraph 148(1)(d) of the Act is incomplete or inaccurate must, in the manner described in subsection (2) and without delay, provide the Canada Border Services Agency with the missing or accurate information.\n(7) [Exception — paragraph (1)(e)] Subsection (6) does not apply in respect of information referred to in paragraph (1)(e).\n(8) [Time of transmission — paragraph (1)(f)] The information referred to in paragraph (1)(f) must be provided at the same time that any information referred to in subsections (3) to (6) is provided.\n(9) [Maximum retention period] The Canada Border Services Agency may retain information referred to in paragraphs (1)(a) to (d) about a person for up to three years and six months after the day of departure of the commercial vehicle that carried or was to carry the person to Canada.\n(10) [Retention period — investigation] After the period referred to in subsection (9), the Canada Border Services Agency may retain the information referred to in that subsection about a person for as long as it is required as part of an investigation, but in no case longer than six years after the day of departure of the commercial vehicle that carried or was to carry the person to Canada.",
+    "history": "SOR/2016-37, s. 8",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 269",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-269.html"
+  },
+  {
+    "id": "SOR-2002-227-s270",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "270",
+    "marginal_note": "Notice by Canada Border Services Agency",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "270\n(1) The Canada Border Services Agency may notify a commercial transporter that a person whom it expects to carry to Canada may be a person who is prescribed under section 258.1 or may be a person who does not hold the necessary documents prescribed under section 259.\n(2) [Obligations unchanged] For greater certainty, subsection (1) does not relieve a commercial transporter of its obligation to comply with any requirement imposed by the Act or these Regulations.",
+    "history": "SOR/2016-37, s. 8",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 270",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-270.html"
+  },
+  {
+    "id": "SOR-2002-227-s271",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "271",
+    "marginal_note": "Facilities for holding and examination",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "271\n(1) A commercial transporter, and a transporter who operates an airport or an international bridge or tunnel, must without cost to Her Majesty in right of Canada provide and maintain facilities, including areas, offices and laboratories, that are adequate for the proper holding and examination of persons being carried to Canada.\n(2) [Criteria] The facilities referred to in subsection (1) are adequate if they satisfy the applicable requirements of Part II of the Canada Labour Code, are secure and, if necessary, sterile, and include equipment and furnishings that permit officers to discharge their duties under the Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 271",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-271.html"
+  },
+  {
+    "id": "SOR-2002-227-s272",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "272",
+    "marginal_note": "Examination on vessels",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "272 A commercial transporter carrying persons to Canada aboard its vessel must provide facilities aboard the vessel that permit an officer to conduct examinations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 272",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-272.html"
+  },
+  {
+    "id": "SOR-2002-227-s273",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "273",
+    "marginal_note": "Obligation to carry from Canada",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "273\n(1) A commercial transporter that has carried a foreign national referred to in this subsection to Canada or caused such a foreign national to be carried to Canada must, without delay, carry the foreign national from Canada\n(a) to any other country, in the case of a foreign national directed to leave under subsection 40(1);\n(b) to the United States, in the case of a foreign national directed back to that country under section 41;\n(c) to any other country, in the case of a foreign national allowed to withdraw their application under section 42; or\n(d) to the country to which the foreign national is removed under section 241, in the case of a foreign national who is subject to an enforceable removal order.\n(2) [Conveyance to vehicle] The transporter must transport a foreign national who is subject to an enforceable removal order from wherever the foreign national is situated in Canada to the vehicle in which they will be carried to another country.",
+    "history": "SOR/2016-37, s. 9",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 273",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-273.html"
+  },
+  {
+    "id": "SOR-2002-227-s274",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "274",
+    "marginal_note": "Members of a crew",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "274\n(1) If a transporter carries, or causes to be carried, a foreign national to Canada as a member of its crew or to become a member of its crew, and the foreign national is subject to an enforceable removal order, the transporter must carry that foreign national from Canada to the applicable country as determined under Division 4 of Part 13.\n(2) [Conveyance to vehicle] The transporter must transport the foreign national referred to in subsection (1) from wherever the foreign national is situated in Canada to the vehicle in which they will be carried to another country.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 274",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-274.html"
+  },
+  {
+    "id": "SOR-2002-227-s275",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "275",
+    "marginal_note": "Notification",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "275 A transporter must notify an officer without delay if a foreign national referred to in section 273 or 274 whom they are carrying from Canada leaves or attempts to leave a vehicle before they are carried from Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 275",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-275.html"
+  },
+  {
+    "id": "SOR-2002-227-s276",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "276",
+    "marginal_note": "Notifying commercial transporter",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "276\n(1) When a foreign national who seeks to enter Canada is made subject to a removal order and a commercial transporter is or may be required under the Act to carry that foreign national from Canada, an officer must\n(a) notify the commercial transporter that it is or may be required to carry the foreign national from Canada; and\n(b) when the removal order is enforceable, notify the commercial transporter of its obligation to carry the foreign national from Canada and, if an escort is necessary, request the commercial transporter to provide an escort or to make arrangements for the carriage of an escort assigned by the Minister.\n(2) [Arrangements and notice] After being notified under paragraph (1)(b), the commercial transporter must, without delay,\n(a) make arrangements to carry the foreign national from Canada and notify an officer of those arrangements; or\n(b) notify an officer that it is unable to make such arrangements.\n(3) [Time period] The commercial transporter must carry the foreign national from Canada within 48 hours after giving the notice required by paragraph (2)(a).\n(4) [Non-compliance] If a commercial transporter does not comply with paragraph 2(a) or subsection (3) or notifies an officer that it is unable to comply with those provisions, or if an officer notifies the commercial transporter in writing that the proposed arrangements are not acceptable, an officer must cause the foreign national to be carried from Canada and the commercial transporter must pay the costs referred to in section 278.\n(5) [Requirements for acceptance of arrangements] To be acceptable, the arrangements referred to in subsection (2) must meet the following requirements:\n(a) the itinerary must begin where the foreign national is situated in Canada and end in the country and city to which the foreign national is to be removed, following the most direct routing possible;\n(b) the itinerary must not include a country through which transit has not been approved; and\n(c) the period of time between any connections must not exceed 12 hours.\n(6) [Requirements for escort] A commercial transporter that has been notified under paragraph 1(b) must comply with any request by an officer to provide an escort or to arrange for the carriage of the escort assigned by the Minister.",
+    "history": "SOR/2016-37, s. 10",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 276",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-276.html"
+  },
+  {
+    "id": "SOR-2002-227-s277",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "277",
+    "marginal_note": "Relief from obligations",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "277 Despite sections 273 and 276, a commercial transporter is relieved of its obligation to carry a foreign national from Canada, except for a member of its crew or a foreign national who entered Canada to become a member of its crew, if the foreign national at the time of their examination\n(a) was authorized to enter and remain in Canada on a temporary basis;\n(b) held a temporary or permanent resident visa; or\n(c) was a person prescribed under section 258.1 and the commercial transporter was not, before the person was carried to Canada, notified under section 270 that the person may have been a prescribed person.",
+    "history": "SOR/2016-37, ss. 10, 15",
+    "last_amended": "2016-09-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 277",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-277.html"
+  },
+  {
+    "id": "SOR-2002-227-s278",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "278",
+    "marginal_note": "Removal costs",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "278 A transporter that is required under the Act to carry a foreign national from Canada must pay the following costs of removal and, if applicable, attempted removal:\n(a) expenses incurred within or outside Canada with respect to the foreign national’s accommodation and transport, including penalties for changes of date or routing;\n(b) accommodation and travel expenses incurred by any escorts provided to accompany the foreign national;\n(c) fees paid in obtaining passports, travel documents and visas for the foreign national and any escorts;\n(d) the cost of meals, incidentals and other expenses as calculated in accordance with the rates set out in the Travel Directive published by the Treasury Board Secretariat, as amended from time to time;\n(e) any wages paid to escorts and other personnel; and\n(f) the costs or expenses incurred with respect to interpreters and medical and other personnel engaged for the removal.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 278",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-278.html"
+  },
+  {
+    "id": "SOR-2002-227-s279",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "279",
+    "marginal_note": "Assessment of administration fee",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "279\n(1) Subject to subsection (2), an administration fee must be assessed against a commercial transporter in respect of any of the following foreign nationals it carried or caused to be carried to Canada:\n(a) a foreign national who is inadmissible under section 41 of the Act for failing to meet the requirements of section 6, subsection 7(1), section 7.01 or 7.1 or subsection 50(1) or 52(1);\n(b) a foreign national who is prescribed under section 258.1 or whom the commercial transporter has been directed under paragraph 148(1)(a) of the Act not to carry to Canada;\n(c) a foreign national who is exempt, under subsection 52(2), from the requirement to hold a passport or travel document but who fails to produce sufficient evidence of their identity;\n(d) a foreign national who failed to appear for an examination on entry into Canada;\n(e) a foreign national who entered Canada as a member of a crew or to become a member of a crew and is inadmissible; and\n(f) a foreign national who is subject to a removal order, or is allowed under section 42 to withdraw their application to enter Canada, and who fails to leave Canada immediately.\n(2) [Exceptions] An administration fee shall not be assessed against a commercial transporter in respect of\n(a) a person referred to in section 39;\n(b) a foreign national who is prescribed under section 258.1 and in respect of whom notice under section 270 was not given before the foreign national was carried to Canada but who holds the necessary documents prescribed under section 259;\n(c) a foreign national who does not hold an electronic travel authorization when one is required under section 7.01 or 7.1 and in respect of whom the Canada Border Services Agency did not give notice under section 270 to the commercial transporter before the foreign national was carried to Canada, but who holds one of the required prescribed documents set out in paragraphs 259(a) to (f); or\n(d) a foreign national, other than a foreign national referred to in paragraph 190(3)(c), who seeks to enter Canada to obtain permanent residence and is inadmissible under paragraph 41(a) of the Act for failing to obtain a permanent resident visa as required under section 6, but who is exempted under Division 1 of Part 2 from the requirement to obtain an electronic travel authorization required under section 7.01 or 7.1 or exempted under Division 5 of Part 9 from the requirement to obtain a temporary resident visa.\n(e) [Repealed, SOR/2016-37, s. 11]",
+    "history": "SOR/2004-167, s. 68; SOR/2016-37, ss. 11, 16; SOR/2017-53, s. 8",
+    "last_amended": "2017-05-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 279",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-279.html"
+  },
+  {
+    "id": "SOR-2002-227-s280",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "280",
+    "marginal_note": "Administration fee",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "280\n(1) Subject to subsection (2), the administration fee assessed under section 279 is $3,200.\n(2) [Memorandum of understanding] If a memorandum of understanding in accordance with subsection (3) is in effect between the commercial transporter and the Minister, the administration fee assessed is\n(a) $3,200, if the commercial transporter does not demonstrate that it complies with the memorandum of understanding, if the commercial transporter carried to Canada a foreign national who is prescribed under section 258.1 or whom the commercial transporter has been directed under paragraph 148(1)(a) of the Act not to carry to Canada, or if the administration fee is assessed in respect of a member of the crew of the transporter;\n(b) $2,400, if the commercial transporter demonstrates that it complies with the memorandum of understanding;\n(c) $1,600, if the commercial transporter demonstrates that it complies with the memorandum of understanding and has a number of administration fee assessments that is equal to or less than the number specified in the memorandum, for the period specified in the memorandum, for reducing the administration fee by 50%;\n(d) $800, if the commercial transporter demonstrates that it complies with the memorandum of understanding and has a number of administration fee assessments that is equal to or less than the number specified in the memorandum, for the period specified in the memorandum, for reducing the administration fee by 75%; and\n(e) $0, if the commercial transporter demonstrates that it complies with the memorandum of understanding and has a number of administration fee assessments that is equal to or less than the number specified in the memorandum, for the period specified in the memorandum, for reducing the administration fee by 100%.\n(3) [Content of memorandum of understanding] A memorandum of understanding referred to in subsection (2) shall include provisions respecting\n(a) document screening;\n(b) the training of personnel in document screening;\n(c) the use of technological aids;\n(d) fraud prevention;\n(e) gate checks;\n(f) information exchange;\n(g) performance standards and administration fee assessments;\n(h) compliance monitoring of the provisions of the memorandum of understanding;\n(i) holding documents under section 260;\n(j) providing information referred to in subsections 269(1) and (2);\n(k) stowaways; and\n(l) security screening of members of a crew.",
+    "history": "SOR/2016-37, s. 12",
+    "last_amended": "2016-03-11",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 280",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-280.html"
+  },
+  {
+    "id": "SOR-2002-227-s281",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "281",
+    "marginal_note": "Notice of assessment",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "281\n(1) The assessment of an administration fee shall be served personally, by registered mail, by facsimile with acknowledgement of receipt or by electronic transmission on a representative of the commercial transporter.\n(2) [Service effected] Service of the assessment by registered mail is deemed to have been effected on the seventh day after the day on which the assessment was mailed.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 281",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-281.html"
+  },
+  {
+    "id": "SOR-2002-227-s282",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "282",
+    "marginal_note": "Submissions concerning assessment",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "282\n(1) The commercial transporter may submit written submissions to the Minister within 30 days after being served with an assessment of an administration fee.\n(2) [Final decision and notice] If submissions are made, the Minister must consider the submissions, confirm, vary or cancel the assessment and give written notice of the final decision to the commercial transporter.\n(2.1) [Elements considered] In considering the submissions, the Minister must take into account whether the commercial transporter was, before the foreign national was carried to Canada, notified under section 270 that the foreign national may have been a person prescribed under section 258.1 or a person who did not hold an electronic travel authorization when one was required under section 7.01 or 7.1.\n(3) [Liability] If no submissions are made within the 30-day period, the assessment is final and the commercial transporter is liable for the assessment at the end of that period.\n(4) [Liability] If the Minister confirms an assessment under subsection (2), the commercial transporter is liable for the assessment on the date the notice is sent.",
+    "history": "SOR/2016-37, ss. 13, 17; SOR/2017-53, s. 9",
+    "last_amended": "2017-05-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 282",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-282.html"
+  },
+  {
+    "id": "SOR-2002-227-s283",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "283",
+    "marginal_note": "Security",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "283\n(1) The Minister may, on the basis of the following factors, require a commercial transporter to provide security for compliance with its obligations under paragraphs 148(1)(a) to (g) of the Act:\n(a) the frequency and regularity of arrival, or anticipated arrival, of the transporter’s vehicles carrying persons to Canada;\n(b) the number of persons carried, or anticipated to be carried, to Canada aboard the transporter’s vehicles;\n(c) whether the transporter has carried an inadmissible foreign national to Canada; and\n(d) the anticipated risk of inadmissible foreign nationals being carried to Canada by the transporter.\n(2) [Amount of security] If the Minister requires security to be provided, the Minister shall determine the amount of security on the basis of the following factors:\n(a) the commercial transporter’s record of compliance with the Act; and\n(b) the anticipated risk of inadmissible foreign nationals being carried to Canada by the transporter and the estimated removal costs.\n(3) [Form of security] A commercial transporter who is required to provide security must provide it in the form of a cash deposit unless\n(a) the transporter has entered into a memorandum of understanding referred to in subsection 280(2) that provides for another form of security; and\n(b) the transporter demonstrates that there is no significant risk of a debt not being paid if they were to provide another form of security.\n(4) [Return of security] If the Minister determines on the basis of the factors set out in subsection (1) that security is no longer required, the Minister shall return the security to the commercial transporter.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 283",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-283.html"
+  },
+  {
+    "id": "SOR-2002-227-s284",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "284",
+    "marginal_note": "Application of s. 148(2) of the Act",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "284 For the purposes of subsection 148(2) of the Act, a prescribed good is a good that is not land, a building or a transportation facility.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 284",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-284.html"
+  },
+  {
+    "id": "SOR-2002-227-s285",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "285",
+    "marginal_note": "Object detained or seized",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "285 If an object is detained or seized under subsection 148(2) of the Act, that object shall remain detained or seized until\n(a) the transporter complies with its obligations under section 148 of the Act; or\n(b) the transporter’s obligations are discharged by another person.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 285",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-285.html"
+  },
+  {
+    "id": "SOR-2002-227-s286",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "286",
+    "marginal_note": "Notice of seizure",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "286\n(1) Following a seizure under subsection 148(2) of the Act, an officer shall make reasonable efforts to\n(a) identify the lawful owner of the object seized; and\n(b) give notice of the seizure to that person.\n(2) [Disposition after seizure] A thing seized under subsection 148(2) of the Act shall be disposed of by\n(a) returning the object to the transporter on receipt of\n(i) an amount equal to the value of the object at the time of seizure and any expenses incurred in the seizure and, if applicable, detention,\n(ii) the security required under the Act or any costs and fees for which the transporter is liable, as well as an amount equal to any expenses incurred in the seizure and, if applicable, detention, or\n(iii) evidence that the transporter is in compliance with its obligations under subsection 148(1) of the Act and has reimbursed Her Majesty in right of Canada for any expenses incurred in the seizure and, if applicable, detention; or\n(b) disposing of the object under section 287.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 286",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-286.html"
+  },
+  {
+    "id": "SOR-2002-227-s287",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "287",
+    "marginal_note": "Sale of a seized object",
+    "part": "PART 17 - Transportation",
+    "division": "",
+    "heading": "PART 17 - Transportation",
+    "text": "287\n(1) If a transporter does not comply with paragraph 286(2)(a) within a reasonable time, an officer shall give notice to the transporter that the object will be sold. The object shall then be sold for the benefit of Her Majesty in right of Canada and the proceeds of the sale shall be applied to the transporter’s outstanding debt to Her Majesty under the Act. Any surplus shall be returned to the transporter.\n(2) [Costs incurred in seizure] Any expenses incurred by Her Majesty in right of Canada in selling the object, and any expenses incurred in the seizure or, if applicable, detention of the object, shall be deducted from the proceeds of the sale.",
+    "history": "SOR/2004-167, s. 69(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 287",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-287.html"
+  },
+  {
+    "id": "SOR-2002-227-s288",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "288",
+    "marginal_note": "Definition of beneficiary",
+    "part": "PART 18 - Loans",
+    "division": "",
+    "heading": "PART 18 - Loans",
+    "text": "288 In this Part, beneficiary, in respect of a person, means\n(a) the person’s spouse, common-law partner or conjugal partner;\n(b) a dependent child of the person or of the person’s spouse, common-law partner or conjugal partner; and\n(c) any other person who, at the time of their application for a permanent resident visa or their application to remain in Canada as a permanent resident, is in a relationship of dependency with the person by virtue of being cared for by or receiving emotional and financial support from the person.",
+    "history": "SOR/2009-163, s. 10(F)",
+    "last_amended": "2009-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 288",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-288.html"
+  },
+  {
+    "id": "SOR-2002-227-s289",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "289",
+    "marginal_note": "Types of loans",
+    "part": "PART 18 - Loans",
+    "division": "",
+    "heading": "PART 18 - Loans",
+    "text": "289 The Minister may make loans to the following persons for the following purposes:\n(a) to a foreign national referred to in Part 1 of the Act for the purpose of\n(i) defraying the cost to the foreign national and their beneficiaries of transportation from their point of departure outside Canada to their point of destination in Canada, and related administrative charges,\n(ii) assisting the foreign national and their beneficiaries to become established in Canada, or\n(iii) defraying the fee, referred to in subsection 303(1), payable for the acquisition by the foreign national and their beneficiaries of permanent resident status;\n(b) to a foreign national referred to in Part 2 of the Act for the purpose of\n(i) defraying the cost to the foreign national and their beneficiaries of transportation from their point of departure outside Canada to their point of destination in Canada, and related administrative charges,\n(ii) defraying the cost to the foreign national and their beneficiaries of transportation to attend any interview relating to their application, and related administrative charges,\n(iii) defraying the cost to the foreign national and their beneficiaries of a medical examination under paragraph 16(2)(b) of the Act, and related costs and administrative charges, or\n(iv) assisting the foreign national and their beneficiaries to become established in Canada; and\n(c) to a permanent resident or a Canadian citizen for the purpose of\n(i) defraying the cost to their beneficiaries of transportation from their point of departure outside Canada to their point of destination in Canada, and related administrative charges,\n(ii) defraying the cost to their beneficiaries of a medical examination under paragraph 16(2)(b) of the Act, and related costs and administrative charges, if the beneficiaries are protected persons within the meaning of subsection 95(2) of the Act, or\n(iii) defraying the fee, referred to in subsection 303(1), payable for the acquisition by their beneficiaries of permanent resident status.",
+    "history": "SOR/2009-163, s. 11(F); SOR/2012-154, s. 14",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 289",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-289.html"
+  },
+  {
+    "id": "SOR-2002-227-s290",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "290",
+    "marginal_note": "Maximum amount",
+    "part": "PART 18 - Loans",
+    "division": "",
+    "heading": "PART 18 - Loans",
+    "text": "290\n(1) The maximum amount of advances that may be made under subsection 88(1) of the Act is $400 million.\n(2) [Total loans] The total amount of all loans made under this Part plus accrued interest on those loans shall not at any time exceed the maximum amount of advances prescribed by subsection (1).",
+    "history": "SOR/2018-22, s. 1; SOR/2022-149, s. 1; SOR/2023-279, s. 1; SOR/2024-127, s. 1",
+    "last_amended": "2024-06-10",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 290",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-290.html"
+  },
+  {
+    "id": "SOR-2002-227-s291",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "291",
+    "marginal_note": "Repayment",
+    "part": "PART 18 - Loans",
+    "division": "",
+    "heading": "PART 18 - Loans",
+    "text": "291\n(1) Subject to section 292, a loan made under section 289 becomes payable\n(a) in the case of a loan for the purpose of defraying transportation costs, one year after the day on which the person for whose benefit the loan was made enters Canada; and\n(b) in the case of a loan for any other purpose, one year after the day on which the loan was made.\n(2) [Repayment terms] Subject to section 292, a loan made under section 289, together with all accrued interest, if applicable, must be repaid in full, in consecutive monthly instalments, within\n(a) 36 months after the day on which the loan becomes payable, if the amount of the loan is not more than $1,200;\n(b) 48 months after the day on which the loan becomes payable, if the amount of the loan is more than $1,200 but not more than $2,400;\n(c) 60 months after the day on which the loan becomes payable, if the amount of the loan is more than $2,400 but not more than $3,600;\n(d) 72 months after the day on which the loan becomes payable, if the amount of the loan is more than $3,600 but not more than $4,800; and\n(e) 96 months after the day on which the loan becomes payable, if the amount of the loan is more than $4,800.",
+    "history": "SOR/2009-163, s. 12(F); SOR/2018-22, s. 2",
+    "last_amended": "2018-02-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 291",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-291.html"
+  },
+  {
+    "id": "SOR-2002-227-s292",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "292",
+    "marginal_note": "Deferred repayment",
+    "part": "PART 18 - Loans",
+    "division": "",
+    "heading": "PART 18 - Loans",
+    "text": "292\n(1) If repaying a loan, in accordance with the requirements of section 291, that was made to a person under section 289 would, by reason of the person’s income, assets and liabilities, cause the person financial hardship, an officer may, to the extent necessary to relieve that hardship but subject to subsection (2), defer the commencement of the repayment of the loan, defer payments on the loan, vary the amount of the payments or extend the repayment period.\n(2) [Maximum extension] A repayment period shall not be extended beyond\n(a) an additional 24 months, in the case of a loan referred to in paragraph 289(b); and\n(b) an additional six months, in the case of any other loan.",
+    "history": "SOR/2009-163, s. 13(F)",
+    "last_amended": "2009-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 292",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-292.html"
+  },
+  {
+    "id": "SOR-2002-227-s293",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "293",
+    "marginal_note": "No interest on loan",
+    "part": "PART 18 - Loans",
+    "division": "",
+    "heading": "PART 18 - Loans",
+    "text": "293\n(1) A loan made under this Part bears no interest as of the day on which this section comes into force.\n(2) [Unpaid loan] The interest on any loan that has not been repaid before that day continues to accrue until the day preceding that day.",
+    "history": "SOR/2006-116, s. 1; SOR/2018-22, s. 3",
+    "last_amended": "2018-02-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 293",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-293.html"
+  },
+  {
+    "id": "SOR-2002-227-s294",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "294",
+    "marginal_note": "Interpretation",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "294 In this Part,\n(a) a fee payable under this Part is payable not per application but for each person in respect of whom an application is made;\n(b) subject to subsections 295(3), 301(2), 304(2) and 314(3), a fee payable under this Part for processing an application is payable at the time the application is made;\n(c) subject to subsections 295(4) and 301(3), if the requirement to pay a fee depends on a person’s age or the amount of a fee is calculated in accordance with their age, the age of the person shall be determined as of the day the application in respect of which the fee is payable is made; and\n(d) the fees set out in subsections 295(1) and 301(1), section 302, subsection 304(1) and section 307 shall be indexed at 09:00:00 a.m. Eastern daylight time on April 30, 2022, and every two years after that on April 30 at that same time, in accordance with the cumulative percentage increase to the Consumer Price Index for Canada, published by Statistics Canada, for the two previous years, rounded to the nearest five dollars.",
+    "history": "SOR/2009-163, s. 14; SOR/2013-73, s. 3; SOR/2014-19, s. 1; SOR/2020-45, s. 1",
+    "last_amended": "2020-04-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 294",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-294.html"
+  },
+  {
+    "id": "SOR-2002-227-s294.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "294.1",
+    "marginal_note": "Fee — $7",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Electronic Travel Authorizations",
+    "text": "294.1\n(1) A fee of $7 is payable for processing an application for an electronic travel authorization.\n(2) [Exception] A person whose application for a work permit or study permit or for renewal of a work permit or study permit is considered, as the case may be, under subsection 12.04(5) or (6), to constitute an application for an electronic travel authorization is not required to pay the fee referred to in subsection (1).",
+    "history": "SOR/2015-77, s. 8; SOR/2017-53, s. 10",
+    "last_amended": "2017-05-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 294.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-294.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s295",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "295",
+    "marginal_note": "Permanent resident visa",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Permanent Resident Visas",
+    "text": "295\n(1) The following fees are payable for processing an application for a permanent resident visa:\n(a) if the application is made by a person as a member of the family class\n(i) in respect of a principal applicant, other than a principal applicant referred to in subparagraph (ii), $475,\n(ii) in respect of a principal applicant who is a foreign national referred to in any of paragraphs 117(1)(b), (f), (g) or (h), is less than 22 years of age and is not a spouse or common-law partner, $75,\n(iii) in respect of a family member of the principal applicant who is a spouse or common-law partner, $550, and\n(iv) in respect of a family member of the principal applicant who is a dependent child, $150;\n(b) if the application is made by a person as a member of the Quebec investor class, the Quebec entrepreneur class, the start-up business class, the self-employed persons class or the Quebec self-employed persons class\n(i) in respect of a principal applicant, $1,575,\n(ii) in respect of a family member of the principal applicant who is a spouse or common-law partner, $825, and\n(iii) in respect of a family member of the principal applicant who is a dependent child, $225; and\n(c) if the application is made by a person as a member of any other class or by a person referred to in section 71\n(i) in respect of a principal applicant, $825,\n(ii) in respect of a family member of the principal applicant who is a spouse or common-law partner, $825, and\n(iii) in respect of a family member of the principal applicant who is a dependent child, $225.\n(2) [Exception — refugees] The following persons are not required to pay the fees referred to in subsection (1):\n(a) a person who makes an application as a member of the Convention refugees abroad class and the family members included in the member’s application; and\n(b) a person who makes an application as a member of a humanitarian-protected persons abroad class and the family members included in the member’s application.\n(2.1) [Repealed, SOR/2019-174, s. 12]\n(2.2) [Repealed, SOR/2016-316, s. 14]\n(3) [Payment by sponsor] A fee payable under subsection (1) in respect of a person who makes an application as a member of the family class or their family members\n(a) is payable, together with the fee payable under subsection 304(1), at the time the sponsor files the sponsorship application; and\n(b) shall be repaid in accordance with regulations referred to in subsection 20(2) of the Financial Administration Act if, before the processing of the application for a permanent resident visa has begun, the sponsorship application is withdrawn by the sponsor.\n(4) [Age] For the purposes of paragraph (1)(a), the age of the person in respect of whom the application is made shall be determined as of the day the sponsorship application is filed.",
+    "history": "SOR/2003-383, s. 6; SOR/2005-61, s. 7; SOR/2009-163, s. 15; SOR/2011-222, s. 7; SOR/2014-133, s. 10; SOR/2016-316, s. 14; SOR/2017-60, s. 4; SOR/2018-72, s. 7; SOR/2019-174, s. 12; SOR/2020-45, s. 2",
+    "last_amended": "2020-04-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 295",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-295.html"
+  },
+  {
+    "id": "SOR-2002-227-s296",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "296",
+    "marginal_note": "Single or multiple entry — $100",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Temporary Resident Visas",
+    "text": "296\n(1) A fee of $100 is payable for processing an application for a temporary resident visa to enter Canada one or more times.\n(2) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member, the members of the suite of such a person and the family members of such a person;\n(b) a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of that visiting force under paragraph 4(c) of that Act, and their family members;\n(c) a person who is a member of the clergy, a member of a religious order or a lay person who is to assist a congregation or a group in the achievement of its spiritual goals, if the duties to be performed by the person are to consist mainly of preaching doctrine, presiding at liturgical functions or spiritual counselling, and their family members;\n(d) persons, other than a group of performing artists and their staff, who apply at the same time and place for a work permit or a study permit;\n(e) a person who is seeking to enter Canada\n(i) for the purpose of attending a meeting hosted by the Government of Canada, an organization of the United Nations or the Organization of American States, as a participant,\n(ii) for the purpose of attending a meeting as a representative of the Organization of American States or the Caribbean Development Bank, or\n(iii) for the purpose of attending a meeting hosted by the Government of Canada, an organization of the United Nations or the Organization of American States, at the invitation of the Government of Canada;\n(f) a person who is seeking to enter Canada as a competitor, coach, judge, team official, medical staff member or member of a national or international sports organizing body participating in the Pan-American Games, when held in Canada, or as a performer participating in a festival associated with any of those Games; and\n(g) a person who is seeking to enter Canada for a period of less than 48 hours and who is\n(i) travelling by transporter’s vehicle to a destination other than Canada, or\n(ii) transiting through or stopping over in Canada for refuelling or for the continuation of their journey in another transporter’s vehicle.\n(h) [Repealed, SOR/2014-19, s. 2]\n(3) [Maximum fee — family] If an applicant and their family members make their applications referred to in subsection (1) at the same time, the total amount of fees payable under that subsection must not exceed $500 for all applications together.",
+    "history": "SOR/2005-63, s. 1; SOR/2010-121, s. 1; SOR/2014-19, s. 2; SOR/2019-174, s. 13; SOR/2026-13, s. 3",
+    "last_amended": "2026-01-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 296",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-296.html"
+  },
+  {
+    "id": "SOR-2002-227-s297",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "297",
+    "marginal_note": "",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Temporary Resident Visas",
+    "text": "297 [Repealed, SOR/2014-19, s. 3]",
+    "history": "",
+    "last_amended": "2014-02-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 297",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-297.html"
+  },
+  {
+    "id": "SOR-2002-227-s298",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "298",
+    "marginal_note": "Fee — $200",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Temporary Resident Permits",
+    "text": "298\n(1) A fee of $200 is payable for processing an application for a temporary resident permit.\n(2) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a person referred to in subsection 295(2) or any of paragraphs 296(2)(c) and (d), 299(2)(a), (b), (d) to (f) and (h) to (k) and 300(2)(f) to (i);\n(a.1) a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member, the members of the suite of such a person and the family members of such a person;\n(a.2) a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of that visiting force under paragraph 4(c) of that Act, and their family members;\n(a.3) a person whose work in Canada would create or maintain reciprocal employment for Canadian citizens or permanent residents of Canada in other countries and who is a family member of a person referred to in subparagraph 299(2)(g)(iii);\n(b) a person in respect of whom an application for a permanent resident visa, an application to remain in Canada as a permanent resident, or an application under subsection 25(1) of the Act is pending, or in respect of whom a decision under subsection 25.1(1) or 25.2(1) of the Act is pending;\n(c) a citizen of Costa Rica seeking to enter and remain in Canada during the period beginning on May 11, 2004 and ending on May 12, 2004, if the person does not hold a temporary resident visa but is not otherwise inadmissible;\n(d) a person who is seeking to enter Canada\n(i) for the purpose of attending a meeting hosted by the Government of Canada, an organization of the United Nations or the Organization of American States, as a participant,\n(ii) for the purpose of attending a meeting as a representative of the Organization of American States or the Caribbean Development Bank, or\n(iii) for the purpose of attending a meeting hosted by the Government of Canada, an organization of the United Nations or the Organization of American States, at the invitation of the Government of Canada; and\n(e) a person who, while they are in transit to Canada, ceases to be exempt under paragraph 190(1)(a) from the requirement for a temporary resident visa, if, during the first 48 hours after they cease to be exempt from that requirement, they seek to enter and remain in Canada and are inadmissible to Canada for the sole reason that they do not have a temporary resident visa.",
+    "history": "SOR/2003-197, s. 3; SOR/2004-111, s. 2; SOR/2004-167, s. 71; SOR/2010-121, s. 2; SOR/2010-252, s. 2",
+    "last_amended": "2010-11-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 298",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-298.html"
+  },
+  {
+    "id": "SOR-2002-227-s299",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "299",
+    "marginal_note": "Fee — $155",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Work Permits",
+    "text": "299\n(1) A fee of $155 is payable for processing an application for a work permit.\n(2) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a person in Canada who has made a refugee claim that has not yet been determined by the Refugee Protection Division, and their family members;\n(b) a person in Canada on whom refugee protection has been conferred, and their family members;\n(c) a person who is a member of the Convention refugees abroad class or a member of a humanitarian-protected persons abroad class, and their family members;\n(d) a person who holds a study permit and is temporarily destitute, as described in paragraph 208(a);\n(e) a person whose work in Canada is designated under subparagraph 205(c)(i);\n(f) a person who works in Canada for a Canadian religious or charitable organization, without remuneration;\n(g) a person whose work in Canada would create or maintain reciprocal employment for Canadian citizens or permanent residents of Canada in other countries and who is a family member of\n(i) a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member,\n(ii) a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of that visiting force under paragraph 4(c) of that Act, or\n(iii) an officer of a foreign government sent, under an exchange agreement between Canada and one or more countries, to take up duties with a federal or provincial agency;\n(h) a person who works in Canada under an agreement entered into with a country by Canada or by or on behalf of a province, that provides for reciprocal employment opportunities of an artistic, cultural or educational nature;\n(i) a person whose work in Canada is pursuant to an international student or young workers reciprocal employment program;\n(j) a person who works in Canada as an officer of the United States Immigration and Naturalization Service or of United States Customs carrying out pre-inspection duties, as an American member of the International Joint Commission or as a United States grain inspector, and their family members;\n(k) a United States Government official in possession of an official United States passport who is assigned to a temporary posting in Canada, and their family members; and\n(l) a person described in section 207.1.\n(3) [Maximum fee — group] If three or more persons who are part of the same group of performing artists and those artists’ staff make their applications for a work permit at the same time, the total amount of fees payable under subsection (1) is $465 for all applications together.",
+    "history": "SOR/2010-121, s. 3(F); SOR/2011-222, s. 8; SOR/2014-19, s. 4; SOR/2015-25, s. 4(E); SOR/2019-148, s. 3; SOR/2019-174, s. 14; SOR/2026-13, s. 4",
+    "last_amended": "2026-01-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 299",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-299.html"
+  },
+  {
+    "id": "SOR-2002-227-s300",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "300",
+    "marginal_note": "Fee — $150",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 2 - Fees for Applications for Authorizations, Visas and Permits",
+    "heading": "Study Permits",
+    "text": "300\n(1) A fee of $150 is payable for processing an application for a study permit.\n(2) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a person in Canada who has made a refugee claim that has not yet been determined by the Refugee Protection Division, and their family members;\n(b) a person in Canada on whom refugee protection has been conferred, and their family members;\n(c) a person who is a member of the Convention refugees abroad class or a humanitarian-protected persons abroad class, and their family members;\n(d) a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member, the members of the suite of such a person and the family members of such a person;\n(e) a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of that visiting force under paragraph 4(c) of that Act, and their family members;\n(f) a person who holds a study permit and is temporarily destitute, as described in paragraph 208(a);\n(g) a person whose study in Canada is under an agreement or arrangement between Canada and another country that provides for reciprocity of student exchange programs;\n(h) a person who works in Canada as an officer of the United States Immigration and Naturalization Service or of United States Customs carrying out pre-inspection duties, as an American member of the International Joint Commission or as a United States grain inspector, and their family members; and\n(i) a United States Government official in possession of an official United States passport who is assigned to a temporary posting in Canada, and their family members.",
+    "history": "SOR/2011-222, s. 9; SOR/2014-19, s. 5; SOR/2015-25, s. 5(E)",
+    "last_amended": "2015-02-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 300",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-300.html"
+  },
+  {
+    "id": "SOR-2002-227-s301",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "301",
+    "marginal_note": "Fee",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 3 - Fees for Applications to Remain in Canada as a Permanent Resident",
+    "heading": "DIVISION 3 - Fees for Applications to Remain in Canada as a Permanent Resident",
+    "text": "301\n(1) The following fees are payable for processing an application to remain in Canada as a permanent resident:\n(a) if the application is made by a person as a member of the spouse or common-law partner in Canada class\n(i) in respect of a principal applicant, $475,\n(ii) in respect of a family member of the principal applicant who is a spouse or common-law partner, $550, and\n(iii) in respect of a family member of the principal applicant who is a dependent child, $150; and\n(b) if the application is made by a person as a protected person referred to in subsection 21(2) of the Act\n(i) in respect of a principal applicant, $550,\n(ii) in respect of a family member of the principal applicant who is a spouse or common-law partner, $550, and\n(iii) in respect of a family member of the principal applicant who is a dependent child, $150.\n(1.1) [Exception] A person who is a member of the protected temporary residents class and the family members included in their application are not required to pay the fees referred to in subsection (1).\n(2) [Payment by sponsor] The fee payable under subsection (1) in respect of a person who makes an application as a member of the spouse or common-law partner in Canada class or their family members\n(a) is payable, together with the fee payable under subsection 304(1), at the time the sponsor files the sponsorship application; and\n(b) shall be repaid in accordance with regulations referred to in subsection 20(2) of the Financial Administration Act if, before the processing of the application to remain in Canada as a permanent resident has begun, the sponsorship application is withdrawn by the sponsor.\n(3) [Age] For the purposes of paragraph (1)(a), the age of the person in respect of whom the application is made shall be determined as of the day the sponsorship application is filed.",
+    "history": "SOR/2004-167, s. 72; SOR/2009-163, s. 16; SOR/2012-154, s. 15; SOR/2014-133, s. 11; SOR/2017-78, s. 10",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-301.html"
+  },
+  {
+    "id": "SOR-2002-227-s302",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "302",
+    "marginal_note": "Fee — $325",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 3 - Fees for Applications to Remain in Canada as a Permanent Resident",
+    "heading": "DIVISION 3 - Fees for Applications to Remain in Canada as a Permanent Resident",
+    "text": "302 A fee of $325 is payable for processing an application by a person as a member of the permit holder class to remain in Canada as a permanent resident.",
+    "history": "SOR/2004-167, s. 73(E)",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-302.html"
+  },
+  {
+    "id": "SOR-2002-227-s303",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "303",
+    "marginal_note": "Fee — $500",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 4 - Right of Permanent Residence",
+    "heading": "DIVISION 4 - Right of Permanent Residence",
+    "text": "303\n(1) A fee of $500 is payable by a person for the acquisition of permanent resident status.\n(1.1) [Indexation] The fee set out in subsection (1) shall be indexed at 09:00:00 a.m. Eastern daylight time on April 30, 2022, and every two years after that on April 30 at that same time, in accordance with the cumulative percentage increase to the Consumer Price Index for Canada, published by Statistics Canada, for the two previous years, rounded to the nearest five dollars.\n(2) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a person who is a family member of a principal applicant and is a dependent child referred to in paragraph (b) or (c) of the definition family member in subsection 1(3);\n(b) a principal applicant who is a foreign national referred to in paragraph 117(1)(b), (f) or (g);\n(b.1) a principal applicant in Canada who has made an application in accordance with section 66 and is a dependent child of a permanent resident or of a Canadian citizen;\n(b.2) a member of the permit holder class who is a dependent child of\n(i) a member of the permit holder class who has made an application to remain in Canada as a permanent resident, or\n(ii) a permanent resident or a Canadian citizen;\n(c) a protected person within the meaning of subsection 95(2) of the Act who has applied to remain in Canada as a permanent resident, and their family members;\n(c.1) a person who is a member of the protected temporary residents class and is described in paragraph 151.1(2)(b) and the family members included in their application;\n(d) a person who is a member of the Convention refugees abroad class, and the family members included in their application; and\n(e) a person who is a member of a humanitarian-protected persons abroad class, and the family members included in their application.\n(3) [Payment] The fee referred to in subsection (1) is payable\n(a) in the case of an application by or on behalf of a person for a permanent resident visa, before the visa is issued; and\n(b) in the case of an application by or on behalf of a foreign national to remain in Canada as a permanent resident, before the foreign national becomes a permanent resident.\n(4) [Remission] The fee referred to in subsection (1) is remitted if the person does not acquire permanent resident status, in which case the fee shall be repaid by the Minister to the person who paid it.\n(5) [Transitional — subsection (4)] For the purpose of subsection (4), if the fee was paid before the day on which this subsection comes into force, the amount to be remitted and repaid — except to the extent otherwise remitted — is $975.\n(6) [Transitional — remission] Despite subsections (4) and (5), in the case where the fee of $975 was paid in accordance with paragraph (3)(a), a portion of that fee in the amount of $485 is remitted and shall be repaid — except to the extent otherwise remitted — by the Minister to the person who paid the fee if\n(a) the person in respect of whom the fee was paid has, on or before the day on which this subsection comes into force, not yet acquired permanent resident status and they are a person referred to in any of paragraphs 117(1)(a), (c), (d) or (h); or\n(b) the person in respect of whom the fee was paid acquires permanent resident status on or after the day on which this subsection comes into force and they are not a person referred to in any of paragraphs 117(1)(a), (c), (d) or (h).",
+    "history": "SOR/2004-167, s. 74; SOR/2005-61, s. 8; SOR/2006-89, s. 1; SOR/2011-222, s. 10; SOR/2020-45, s. 3",
+    "last_amended": "2020-04-30",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-303.html"
+  },
+  {
+    "id": "SOR-2002-227-s303.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "303.1",
+    "marginal_note": "Fee — $230",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 4.1 - Other Fees in Respect of Work Permits",
+    "heading": "Compliance Regime — Employer Fee",
+    "text": "303.1\n(1) A fee of $230 is payable by an employer who has made an offer of employment to\n(a) a foreign national in respect of work described in section 204 or 205;\n(b) a foreign national described in section 207; or\n(c) a foreign national referred to in paragraph (a) or (b) who makes an application for renewal of a work permit.\n(2) [Payment of fees] The fee referred to in subsection (1) is payable before the foreign national to whom the offer of employment is made makes an application for a work permit or an application for renewal of the work permit.\n(3) [Repealed, SOR/2019-174, s. 15]\n(4) [Repealed, SOR/2019-174, s. 15]\n(4.1) [Exception] An employer who is exempt from the application of sections 209.11 and 209.2 under section 209.91 is not required to pay the fee referred to in subsection (1).\n(5) [Exception] An employer is not required to pay the fee referred to in subsection (1) if the offer of employment is made to a foreign national — other than a person referred to in paragraph 299(2)(i) — who under subsection 299(2) is not required to pay a fee for processing an application for a work permit.\n(6) [Remission] The fee referred to in subsection (1) is remitted, and must be repaid by the Minister to the person who paid it, if\n(a) the work permit is refused; or\n(b) the employer withdraws the offer of employment and requests a remission before the work permit is issued.\n(7) [Maximum fee] The total amount of fees payable under subsection (1) by an employer who has made offers of employment to a group of three or more foreign nationals, consisting of performing artists and their staff, is $690, if those offers are made at the same time.",
+    "history": "SOR/2015-25, s. 6; SOR/2018-26, s. 4; SOR/2019-174, s. 15",
+    "last_amended": "2019-06-03",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 303.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-303.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s303.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "303.2",
+    "marginal_note": "Fee — $100",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 4.1 - Other Fees in Respect of Work Permits",
+    "heading": "Rights and Privileges",
+    "text": "303.2\n(1) A fee of $100 is payable by a person for the rights and privileges conferred by means of a work permit if that person is\n(a) a foreign national who intends to perform work described in section 204 or 205 but does not have an offer of employment to perform that work;\n(b) a foreign national described in paragraph 207(b) who does not have an offer of employment; or\n(c) a family member of a foreign national referred to in paragraph (b).\n(2) [Exceptions] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a person — other than a person referred to in paragraph 299(2)(i) — who under subsection 299(2) is not required to pay a fee for processing an application for a work permit;\n(b) a person referred to in paragraph 299(2)(i) who intends to perform work under an international agreement between Canada and one or more countries, if the agreement\n(i) prohibits the payment of a fee other than a participation fee, and\n(ii) is in force at the time that the person makes an application for a work permit or for renewal of the work permit; and\n(c) [Repealed, SOR/2017-78, s. 11]\n(3) [Remission] The fee referred to in subsection (1) is remitted, and must be repaid by the Minister to the person who paid it, if\n(a) the work permit is refused; or\n(b) the foreign national withdraws their application and requests a remission before the work permit is issued.",
+    "history": "SOR/2015-25, s. 6; SOR/2017-78, s. 11",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 303.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-303.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s304",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "304",
+    "marginal_note": "Fee — $75",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Sponsorship Application for Family Classes",
+    "text": "304\n(1) A fee of $75 is payable for processing a sponsorship application under Part 7.\n(2) [Payment] The fee referred to in subsection (1) is payable at the time the application is filed.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-304.html"
+  },
+  {
+    "id": "SOR-2002-227-s305",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "305",
+    "marginal_note": "Fee — $100",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Extension of Authorization to Remain in Canada as a Temporary Resident",
+    "text": "305\n(1) A fee of $100 is payable for processing an application under subsection 181(1).\n(2) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a person who makes an application for a work permit or a study permit at the same time as they make the application referred to in subsection (1);\n(b) a person who has made a claim for refugee protection that has not yet been determined by the Refugee Protection Division;\n(c) a person on whom refugee protection has been conferred;\n(d) a person who is a member of the Convention refugees abroad class or a humanitarian-protected persons abroad class;\n(e) a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member, the members of the suite of such a person and the family members of such a person;\n(f) a member of the armed forces of a country that is a designated state for the purposes of the Visiting Forces Act, including a person who has been designated as a civilian component of that visiting force under paragraph 4(c) of that Act, and their family members;\n(g) a person who is a member of the clergy, a member of a religious order or a lay person who is to assist a congregation or a group in the achievement of its spiritual goals, if the duties to be performed by the person are to consist mainly of preaching doctrine, presiding at liturgical functions or spiritual counselling, and their family members;\n(h) an officer of a foreign government sent, under an exchange agreement between Canada and one or more countries, to take up duties with a federal or provincial agency; and\n(i) a family member of any of the following persons, namely,\n(i) a person who holds a study permit and is temporarily destitute, as described in paragraph 208(a),\n(ii) a person whose work is designated under subparagraph 205(c)(i),\n(iii) a person whose work in Canada is for a Canadian religious or charitable organization, without remuneration,\n(iv) a person whose presence in Canada is as a participant in a program sponsored by the Canadian International Development Agency, or\n(v) a person whose presence in Canada is as a recipient of a Government of Canada scholarship or fellowship.",
+    "history": "SOR/2011-222, s. 11; SOR/2014-19, s. 6",
+    "last_amended": "2014-02-06",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-305.html"
+  },
+  {
+    "id": "SOR-2002-227-s306",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "306",
+    "marginal_note": "Fee — $200",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Restoration of Temporary Resident Status",
+    "text": "306\n(1) A fee of $200 is payable for processing an application under section 182.\n(2) [Exception] A person who holds an unexpired temporary resident permit is not required to pay the fee referred to in subsection (1).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 306",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-306.html"
+  },
+  {
+    "id": "SOR-2002-227-s307",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "307",
+    "marginal_note": "Fees",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Fees for a Request under Section 25 of the Act or an Examination of Circumstances under Section 25.2 of the Act",
+    "text": "307 The following fees are payable for processing an application made in accordance with section 66 or for examining the circumstances under subsection 25.2(1) of the Act of a foreign national who applies for permanent resident status or for a permanent resident visa, if no fees are payable in respect of the same applicant for processing an application to remain in Canada as a permanent resident or an application for a permanent resident visa:\n(a) in the case of a principal applicant, $550;\n(b) in the case of a family member of the principal applicant who is a spouse or common-law partner, $550; and\n(c) in the case of a family member of the principal applicant who is a dependent child, $150.",
+    "history": "SOR/2014-133, s. 12; SOR/2015-95, s. 2",
+    "last_amended": "2015-05-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 307",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-307.html"
+  },
+  {
+    "id": "SOR-2002-227-s308",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "308",
+    "marginal_note": "Fee — $50",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Permanent Resident Cards",
+    "text": "308\n(1) A fee of $50 is payable for processing an application made under paragraph 53(1)(b) for a permanent resident card.\n(2) [Renewal or replacement fee] A fee of $50 is payable for processing an application for the renewal of a permanent resident card or for the replacement of a lost, stolen or destroyed permanent resident card.\n(3) [Replacement due to error] No fee is payable for the replacement of a permanent resident card containing an error that is not attributable to the permanent resident.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 308",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-308.html"
+  },
+  {
+    "id": "SOR-2002-227-s309",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "309",
+    "marginal_note": "Fees",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Determination of Rehabilitation",
+    "text": "309 The following fees are payable for processing an application for a determination of rehabilitation under paragraph 36(3)(c) of the Act:\n(a) in the case of a foreign national inadmissible on grounds of serious criminality under paragraph 36(1)(b) or (c) of the Act, $1,000; and\n(b) in the case of a foreign national inadmissible on grounds of criminality under paragraph 36(2)(b) or (c) of the Act, $200.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 309",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-309.html"
+  },
+  {
+    "id": "SOR-2002-227-s310",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "310",
+    "marginal_note": "Fee — $400",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Authorization to Return to Canada",
+    "text": "310 A fee of $400 is payable for processing an application for authorization to return to Canada under subsection 52(1) of the Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 310",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-310.html"
+  },
+  {
+    "id": "SOR-2002-227-s311",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "311",
+    "marginal_note": "Certification — $30",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Certification and Replacement of Immigration Document",
+    "text": "311\n(1) A fee of $30 is payable for processing an application for the certification of an immigration document, other than a permanent resident card, confirming the date on which a person became a permanent resident.\n(2) [Replacement — $30] A fee of $30 is payable for processing an application to replace any immigration document, other than a permanent resident card, that is issued by the Department.\n(3) [Exception] The following persons are not required to pay the fee referred to in subsection (1):\n(a) a federal, provincial or municipal government agency;\n(b) a person in receipt of provincial social assistance payments; and\n(c) a person in receipt of assistance under the Resettlement Assistance Program.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-311.html"
+  },
+  {
+    "id": "SOR-2002-227-s312",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "312",
+    "marginal_note": "Fee — $100",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "After-hours Examination",
+    "text": "312\n(1) The following fees are payable for an examination for the purpose of entering Canada that is made outside the applicable service hours of the port of entry where the officer who conducts the examination is based:\n(a) a fee of $100 for the first four hours of examination; and\n(b) a fee of $30 for each additional hour or part of an hour of examination.\n(2) [Payment] The fees are payable at the time of the examination\n(a) if the transporter’s vehicle carrying the person to be examined arrives unscheduled at a port of entry outside service hours, by the transporter; and\n(b) in any other case, by the person who requests that the examination take place outside service hours.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-312.html"
+  },
+  {
+    "id": "SOR-2002-227-s313",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "313",
+    "marginal_note": "Fee — $30",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Alternative Means of Examination",
+    "text": "313\n(1) A fee of $30 is payable for processing an application to enroll in a program for an alternative means of examination that is administered solely by the Minister.\n(2) [Payment] The fee is payable in respect of each person to be examined by an alternative means referred to in subsection (1).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 313",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-313.html"
+  },
+  {
+    "id": "SOR-2002-227-s314",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "314",
+    "marginal_note": "Fee for statistical data",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Immigration Statistical Data",
+    "text": "314\n(1) The following fees are payable for processing an application for immigration statistical data that have not been published by the Department:\n(a) $100 for the first 10 minutes or less of access to the Department’s database in order to respond to such an application; and\n(b) $30 for each additional minute or less of such access.\n(2) [Exception] The following persons are not required to pay the fees referred to in subsection (1):\n(a) an employee of the Department; and\n(b) an employee of the Data Development Division of the Department of Employment and Social Development.\n(3) [Payment] The fee referred to in subsection (1)(b) is payable at the time the service is rendered.",
+    "history": "SOR/2009-163, s. 17; SOR/2010-172, s. 5; 2013, c. 40, s. 237",
+    "last_amended": "2013-12-12",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 314",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-314.html"
+  },
+  {
+    "id": "SOR-2002-227-s315",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315",
+    "marginal_note": "Travel document",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Immigration Statistical Data",
+    "text": "315 A fee of $50 is payable for processing an application for a travel document issued under subsection 31(3) of the Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.1",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.1",
+    "marginal_note": "Fee — $85",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Services in Relation to Collection of Biometric Information",
+    "text": "315.1\n(1) A fee of $85 is payable for the provision of services in relation to the collection of biometric information under section 10.01 of the Act.\n(2) [Exemptions] The following persons are not required to pay the fee referred to in subsection (1):\n(a) with respect to an application referred to in paragraph 12.1(a), a person who applied for refugee protection outside Canada and their family members;\n(b) with respect to a request referred to in paragraph 12.1(f),\n(i) a person referred to in paragraph 12.2(1)(h), if the 48-hour period has elapsed and the person ceases to be exempt under that paragraph, and\n(ii) a person who, while they are in transit to Canada, ceases to be exempt under paragraph 190(1)(a) from the requirement for a temporary resident visa, if, during the first 48 hours after they cease to be exempt from that requirement, they seek to enter and remain in Canada and are inadmissible to Canada for the sole reason that they do not have a temporary resident visa;\n(c) with respect to an application referred to in paragraph 12.1(j), protected persons, within the meaning of subsection 95(2) of the Act, who are in Canada;\n(d) with respect to an application or request referred to in paragraphs 12.1(d) to (i),\n(i) a properly accredited diplomat, consular officer, representative or official of a country other than Canada, of the United Nations or any of its agencies or of any intergovernmental organization of which Canada is a member,\n(ii) a person who is a family member of a person referred to in subparagraph (i),\n(iii) a person who seeks to enter Canada in the course of official duties as a member of the suite of a person referred to in subparagraph (i),\n(iv) a member of a visiting force as defined in section 2 of the Visiting Forces Act and their family members,\n(v) a person whose work in Canada would create or maintain reciprocal employment of Canadian citizens or permanent residents of Canada in other countries and who is a family member of an officer of a foreign government sent, under an exchange agreement between Canada and one or more countries, to take up duties with a federal or provincial agency,\n(vi) a foreign national who belongs to the category of protected temporary residents and any family member included by that foreign national in the application or request,\n(vii) a person who makes a claim for refugee protection in Canada,\n(viii) a person referred to in section 12.9 who provides their biometric information under section 10.01 of the Act, before the end of the 10-year period referred to in paragraph 12.7(1)(b), and\n(ix) a person who is a member of the clergy, a member of a religious order or a lay person who is to assist a congregation or a group in the achievement of its spiritual goals, if the duties to be performed by the person are to consist mainly of spiritual counselling, preaching doctrine or presiding at liturgical functions, and their family members;\n(e) with respect to an application or request referred to in paragraphs 12.1(d) to (g),\n(i) a person who is seeking to enter Canada for a period of less than 48 hours and who is\n(A) travelling by transporter’s vehicle to a destination other than Canada, or\n(B) transiting through or stopping over in Canada for refuelling or for the continuation of their journey in another vehicle of a transporter, or\n(ii) a foreign national who is transiting through Canada as a passenger on a flight that, owing to an emergency or other unforeseen circumstances, makes an unscheduled stop in Canada;\n(f) with respect to an application or request referred to in paragraphs 12.1(d) to (h),\n(i) a person seeking to enter Canada\n(A) for the purpose of attending a meeting hosted by the Government of Canada, an organization of the United Nations or the Organization of American States, as a participant,\n(B) for the purpose of attending a meeting as a representative of the Organization of American States or the Caribbean Development Bank, or\n(C) for the purpose of attending a meeting hosted by the Government of Canada, an organization of the United Nations or the Organization of American States, at the invitation of the Government of Canada,\n(ii) a person seeking to enter Canada as a competitor, coach, judge, team official, medical staff member or member of a national or international sports organizing body participating in the Pan-American Games, when held in Canada, or as a performer participating in a festival associated with any of those Games,\n(iii) a person seeking to work in Canada if the work is designated by the Minister under subparagraph 205(c)(i),\n(iv) a person seeking to work in Canada for a religious or charitable organization, without remuneration, or\n(v) a person seeking to work in Canada under an agreement entered into with a country by Canada, or by or on behalf of a province, that provides for reciprocal employment opportunities of an artistic, cultural or educational nature;\n(g) with respect to an application or request referred to in paragraphs 12.1(d) to (g) and (i), a person seeking to study in Canada under an agreement or arrangement entered into with a country by Canada that provides for reciprocal opportunities with respect to student exchange programs;\n(h) with respect to an application referred to in paragraph 12.1(h), a person who holds a study permit and is temporarily destitute, as described in paragraph 208(a);\n(i) with respect to an application referred to in paragraphs 12.1(h) and (i),\n(i) the family members of a person in Canada whose claim for refugee protection has not yet been determined by the Refugee Protection Division,\n(ii) the family members of a person in Canada who has been granted refugee protection, or\n(iii) the family members of a person who is a member of the Convention refugees abroad class or a member of a humanitarian-protected persons abroad class; and\n(j) with respect to an application referred to in paragraph 12.1(m), the person referred to in that paragraph.\n(3) [Maximum fee] The total amount of fees payable under subsection (1) is\n(a) if an applicant and their family members make their applications or requests referred to in any of paragraphs 12.1(a),(b) and (d) to (i) at the same time, $170 for all applications and requests together; and\n(b) if three or more persons who are part of the same group of performing artists or that group’s staff make their applications for a work permit at the same time, $255 for all applications together.",
+    "history": "SOR/2013-73, s. 4; SOR/2018-128, s. 9",
+    "last_amended": "2018-07-31",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.1.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.2",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.2",
+    "marginal_note": "Fee — $1,000",
+    "part": "PART 19 - Fees",
+    "division": "DIVISION 5 - Fees for Other Applications and Services",
+    "heading": "Services in Relation to an Assessment from the Department of Employment and Social Development",
+    "text": "315.2\n(1) A fee of $1,000 is payable for the provision of services in relation to an assessment from the Department of Employment and Social Development that is requested by an employer or group of employers under subsection 203(2) for each offer of employment in respect of which the request is made.\n(2) [Payment] The fee must be paid at the time the request is made.\n(3) [Exceptions — agricultural work] No fee is payable if the request is made in respect of an offer of employment that relates to\n(a) work to be performed under an international agreement between Canada and one or more countries concerning seasonal agricultural workers; or\n(b) any other work in the primary agriculture sector.\n(4) [Primary agriculture sector] For the purposes of paragraph (3)(b), work in the primary agriculture sector means, subject to subsection (5), work that is performed within the boundaries of a farm, nursery or greenhouse and involves\n(a) the operation of agricultural machinery;\n(b) the boarding, care, breeding, sanitation or other handling of animals, other than fish, for the purpose of obtaining animal products for market, or activities relating to the collection, handling and assessment of those products; or\n(c) the planting, care, harvesting or preparation of crops, trees, sod or other plants for market.\n(5) [Exclusions] Work in the primary agriculture sector does not include work involving\n(a) the activities of agronomists or agricultural economists;\n(b) landscape architecture;\n(c) [Repealed, SOR/2014-169, s. 1]\n(d) the preparation of vegetable fibres for textile use;\n(e) activities related to commercial hunting and trapping; or\n(f) veterinary activities.\n(6) [Exception — care for medical needs] No fee is payable if\n(a) the request is made in respect of an offer of employment that relates to work performed in a private household providing care to a person who is incapable of caring for themselves without assistance due to a physical or mental condition and who has a medical certificate from a medical practitioner entitled to practice medicine under the laws of a province, attesting to their incapacity; and\n(b) the employer is the person receiving care or is\n(i) that person’s spouse or common-law partner,\n(ii) that person’s relative,\n(iii) the child or grandchild of that person’s spouse or common-law partner,\n(iv) any person legally authorized to act on behalf of that person such as a guardian, a tutor, a curator or a person acting under a power of attorney or protective mandate, or\n(v) any person living with that person.\n(7) [Exception — care for children] No fee is payable if the request is made in respect of an offer of employment that relates to work performed in a private household providing care to children under 13 years of age, by an employer who meets the following conditions:\n(a) the employer lives with the child; and\n(b) the total annual gross income of the employer and, if applicable, of their spouse or common-law partner, living in the same private household does not exceed $150,000 for the taxation year ending before the date of the request.",
+    "history": "2013, c. 40, s. 237; SOR/2013-149, s. 1; SOR/2014-169, s. 1; SOR/2015-147, s. 1; SOR/2017-279, s. 1",
+    "last_amended": "2017-12-08",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.2.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.21",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.21",
+    "marginal_note": "Interpretation",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.21 The definitions in this section apply in this Division.\nAgreement means the Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information, signed on December 13, 2012, as amended by the Agreement to Amend the Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information, signed on July 19, 2024. (Accord)\nnational of a third country means a person who is neither a Canadian citizen nor a citizen or national of the United States. (ressortissant d’un pays tiers)\nparties means the parties to the Agreement, namely the Government of Canada and the Government of the United States. (parties)\nquery means a request that triggers an electronic search process requiring minimal human intervention. (requête)",
+    "history": "SOR/2014-6, s. 1; SOR/2024-257, s. 2",
+    "last_amended": "2025-01-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.21.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.22",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.22",
+    "marginal_note": "Purpose",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.22 The purpose of this Division is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to specify the terms, relationships, responsibilities and conditions for the parties to share information by means of a query to assist in the administration and enforcement of the parties’ respective immigration laws.",
+    "history": "SOR/2014-6, s. 1",
+    "last_amended": "2014-01-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.22.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.23",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.23",
+    "marginal_note": "Authority to disclose information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.23\n(1) The Minister may disclose information to the Government of the United States in making a query to that Government, or in response to a query made by that Government, only for the following purposes:\n(a) to support an examination following an application made by a national of a third country to obtain a permanent or temporary resident visa, an electronic travel authorization, a work permit, a study permit, protected person status or another immigration benefit under federal immigration legislation;\n(b) to support an examination or determination as to whether a national of a third country is authorized or not authorized to travel to, enter or remain in Canada or the United States, as the case may be;\n(c) to ensure the accuracy and reliability of biographic data or other immigration-related data.\n(2) [Response to query — limitation] In the case of a response to a query made by the Government of the United States, the Minister may disclose information only in respect of any of the following nationals of a third country:\n(a) those who were previously determined to be inadmissible under the Act;\n(b) those who did not meet the requirements under the Act;\n(c) those in respect of whom a fingerprint match is established; or\n(d) those who have been issued or denied a document required to enter Canada as a temporary or permanent resident.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-53, s. 11; SOR/2017-79, s. 1(F); SOR/2024-257, s. 3",
+    "last_amended": "2025-01-17",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.23.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.24",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.24",
+    "marginal_note": "Necessary, relevant and proportionate information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.24 Only information that is necessary, relevant and proportionate to achieving the purposes of this Division may be disclosed.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 2(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.24.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.25",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.25",
+    "marginal_note": "Information categories",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.25\n(1) Only information belonging to the following information categories in respect of a national of a third country may be disclosed:\n(a) biographic data to be used for the purposes of identity verification, such as name, alias, date of birth, country of birth, gender, citizenship and travel document number;\n(b) biometric data consisting of a photograph, fingerprints or both to be used for the purposes of identity verification; and\n(c) in the case of a response to a query made by the Government of the United States, other immigration-related data, including the immigration status of the national of a third country, a previous determination that the national of a third country failed to meet the requirements of Canada’s immigration laws, a previous admissibility decision or determination and data relevant to the admissibility of the national of a third country if\n(i) a match is established in respect of the biographic data referred to in paragraph (a); or\n(ii) a match is established in respect of the biometric data referred to in paragraph (b).\n(2) [Refugee claim — limitation on disclosure of data] In the case of a response to a query made by the Government of the United States in respect of a national of a third country making a refugee claim in the United States, only information related to an application for a permanent or temporary resident visa, a work or study permit or another immigration benefit under federal immigration legislation may be disclosed.\n(3) [Accuracy and reliability] The disclosure must be made in a manner that ensures the accuracy and reliability of the information in question.\n(4) [Refusal to disclose] If the Minister determines that disclosing information in response to a query would be inconsistent with domestic law or detrimental to national sovereignty, national security, public policy, or other important national interests, the Minister may refuse to provide all or part of the available information or offer to provide all or part of the information subject to any terms and conditions that he or she may specify.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 3(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.25.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.26",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.26",
+    "marginal_note": "Destruction of information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.26 Any information collected by the Minister that is determined not to be relevant to a query and that was not used for an administrative purpose, as defined in section 3 of the Privacy Act, must be destroyed as soon as feasible.",
+    "history": "SOR/2014-6, s. 1",
+    "last_amended": "2014-01-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.26.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.27",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.27",
+    "marginal_note": "Correction of previously disclosed information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "heading": "DIVISION 1 - Agreement between the Government of Canada and the Government of the United States of America for the Sharing of Visa and Immigration Information",
+    "text": "315.27\n(1) If the Minister is made aware that previously disclosed information is inaccurate, the Minister must notify the Government of the United States and provide correcting information.\n(2) [Notification of correction and destruction of inaccurate information] If the Minister receives correcting information from the Government of the United States, the Minister must notify that Government once the necessary corrections have been made and, unless the information was used for an administrative purpose, as defined in section 3 of the Privacy Act, any inaccurate information and any information derived from that inaccurate information must be destroyed as soon as feasible.\n(3) [Note to file] If inaccurate information has been used for an administrative purpose, as defined in section 3 of the Privacy Act, a note must be placed in the file to that effect.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 4(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.27.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.28",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.28",
+    "marginal_note": "Interpretation",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.28 The definitions in this section apply in this Division.\nAsylum Annex means the Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing, signed on behalf of Canada on August 22, 2003, as amended from time to time. (Annexe sur l’asile)\nparticipants means the participants to the Asylum Annex, taking into account their successors, namely the Department of Citizenship and Immigration Canada, the Canada Border Services Agency and the Department of Homeland Security of the United States. (participants)\nrefugee status claimant means a person who has made a claim for refugee protection in Canada or at a port of entry. (demandeur du statut de réfugié)",
+    "history": "SOR/2014-6, s. 1",
+    "last_amended": "2014-10-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.28.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.29",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.29",
+    "marginal_note": "Purpose",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.29 The purpose of this Division is to implement the Asylum Annex, the objectives of which, as elaborated more specifically through its provisions, are to\n(a) preserve and protect the participants’ refugee status determination systems;\n(b) enhance the participants’ abilities to assist those who qualify for protection from persecution or from torture;\n(c) support efforts to share responsibility between the participants in providing protection to qualified refugee status claimants;\n(d) identify and prevent abuse of the participants’ refugee status determination systems and citizenship and immigration laws; and\n(e) identify those who are excluded from protection or denied protection according to the Refugee Convention, as implemented in the participants’ domestic legislation or whose refugee protection may be subject to termination, cancellation or revocation.",
+    "history": "SOR/2014-6, s. 1",
+    "last_amended": "2014-10-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.29.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.3",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.3",
+    "marginal_note": "Authority to disclose information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.3 The Minister may only disclose information to the Department of Homeland Security of the United States in respect of a refugee status claimant other than a refugee status claimant who is alleging persecution in the United States.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 5(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.3.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.31",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.31",
+    "marginal_note": "Necessary, relevant and proportionate information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.31 Only information that is necessary, relevant and proportionate to achieving the purposes of this Division may be disclosed.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 5(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.31.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.32",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.32",
+    "marginal_note": "Method of disclosure",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.32\n(1) The disclosure of information must be made in accordance with article 6 of the Asylum Annex.\n(2) [Accuracy and reliability] The disclosure must be made in a manner that ensures the accuracy and reliability of the information in question.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 5(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.32.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.33",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.33",
+    "marginal_note": "Data elements to be disclosed",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.33 Only information belonging to the following information categories may be disclosed:\n(a) information relating to the identity of a refugee status claimant;\n(b) information relating to the processing of a refugee status claimant’s claim;\n(c) information relevant to a decision to deny a refugee status claimant access to or to exclude such a claimant from the protection of the refugee status determination system or to cease, vacate or nullify a refugee status claimant’s refugee protection; and\n(d) information regarding the substance or history of a previous claim made by a refugee status claimant that will assist in determining a subsequent claim.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 6(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.33.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.34",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.34",
+    "marginal_note": "Destruction of information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.34 Any information collected by the Minister that is determined not to be relevant to the purposes of this Division and that was not used for an administrative purpose, as defined in section 3 of the Privacy Act, must be destroyed as soon as feasible.",
+    "history": "SOR/2014-6, s. 1",
+    "last_amended": "2014-10-01",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.34.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.35",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.35",
+    "marginal_note": "Correction of previously disclosed information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "heading": "DIVISION 2 - Annex Regarding the Sharing of Information on Asylum and Refugee Status Claims to the Statement of Mutual Understanding on Information Sharing",
+    "text": "315.35\n(1) If the Minister is made aware that previously disclosed information is inaccurate, the Minister must notify the Department of Homeland Security of the United States and provide correcting information.\n(2) [Notification of correction and destruction of inaccurate information] If the Minister receives correcting information from the Department of Homeland Security of the United States, the Minister must notify that Department once the necessary corrections have been made and, unless the information was used for an administrative purpose, as defined in section 3 of the Privacy Act, any inaccurate information and any information derived from that inaccurate information must be destroyed as soon as feasible.\n(3) [Note to file] If inaccurate information has been used for an administrative purpose, as defined in section 3 of the Privacy Act, a note must be placed in the file to that effect.",
+    "history": "SOR/2014-6, s. 1; SOR/2017-79, s. 7(F)",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.35.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.36",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.36",
+    "marginal_note": "Interpretation",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.36 The following definitions apply in this Division.\nnational of a third country means a foreign national other than a national or citizen of the country of the party making or receiving a query. (ressortissant d’un pays tiers)\nparty means\n(a) the Minister; or\n(b) any of the following government departments or their successors that have entered into an arrangement with the Department and the Canada Border Services Agency for the purpose of facilitating information sharing to assist in the administration and enforcement of their respective countries’ immigration and citizenship laws:\n(i) Australia’s Department of Immigration and Border Protection,\n(ii) New Zealand’s Ministry of Business, Innovation and Employment,\n(iii) the United Kingdom’s Home Office. (partie)\nquery means an automated request for information made by one party to another for the purposes of this Division. (requête)",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.36.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.37",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.37",
+    "marginal_note": "Purpose",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.37 The purpose of this Division is to define the parameters for the sharing of information, by means of a query, between parties in support of the administration and enforcement of Canada’s laws in respect of immigration and other parties’ laws in respect of citizenship and immigration.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.37.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.38",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.38",
+    "marginal_note": "Making of query",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.38 A query in respect of a person must be made by submitting to another party either the person’s fingerprints accompanied by a unique transaction number or the unique transaction number assigned to a previous query received in respect of the person.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.38.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.39",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.39",
+    "marginal_note": "Disclosure of information — query or response",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.39 Disclosure in relation to the making of or a response to a query is limited to information that is necessary, relevant and proportionate to achieving the purposes of this Division and must be made in a manner that ensures the accuracy and reliability of the information.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.39.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.4",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.4",
+    "marginal_note": "Making of query — permitted purposes",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.4\n(1) The Minister may make a query to another party only for the following purposes:\n(a) to support an examination or determination following an application or claim made by a national of a third country for a permanent or temporary resident visa, a work or study permit, protection, refugee protection or any other immigration benefit under Canada’s immigration laws; or\n(b) to support an examination or determination as to whether a national of a third country is authorized to travel to, enter or remain in Canada.\n(2) [Limitation] The Minister must not make a query to another party in respect of a person who has made a claim for refugee protection or an application for protection if the person has alleged persecution in that party’s country.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.4.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.41",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.41",
+    "marginal_note": "Disclosure of information — permitted purposes",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.41\n(1) The Minister may disclose information in response to a query made by another party only for the following purposes:\n(a) to support an examination or determination by that party following an application or claim made by a national of a third country for a visa or immigration-related permit, status or benefit;\n(b) to support an examination or determination by that party as to whether a national of a third country is authorized to travel to, enter or remain in that party’s territory;\n(c) to support an examination or determination by that party following an application made by a national of a third country for citizenship; or\n(d) to support an examination or determination by that party following an application or claim made by a permanent resident of Canada for refugee status.\n(2) [Contents of disclosure] The Minister may disclose to the requesting party the following information in relation to the national of a third country or the permanent resident of Canada:\n(a) their biographic data, such as last name, first name, date of birth, gender and country of birth;\n(b) their photograph; and\n(c) information in relation to the administration and enforcement of Canada’s immigration laws, including the issuing country of the person’s passport, their immigration status, information relevant to — and any previous decision or determination relating to — their admissibility, and any decision or determination relating to a claim for refugee protection or an application for protection.\n(3) [Refusal to disclose] If the Minister determines that the disclosure of information to another party in response to a query would be inconsistent with domestic law or would be detrimental to national sovereignty, national security, public policy or other important national interests, the Minister must refuse to provide all or part of the available information.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.41.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.42",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.42",
+    "marginal_note": "Correction of previously disclosed information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.42\n(1) If the Minister becomes aware that information that he or she disclosed in response to a query is inaccurate, the Minister must, as soon as feasible, notify the party to which he or she disclosed the information of the error and provide correcting information.\n(2) [Correction of inaccurate information] If the Minister receives information from another party correcting information previously disclosed by that party in response to a query, the Minister must, as soon as feasible, make the necessary correction and notify the other party once it has been made.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.42.html"
+  },
+  {
+    "id": "SOR-2002-227-s315.43",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "315.43",
+    "marginal_note": "Retention and disposal of information",
+    "part": "PART 19.1 - Information Sharing Between Countries",
+    "division": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "heading": "DIVISION 3 - Information Sharing Between the Government of Canada and the Governments of Australia, New Zealand and the United Kingdom",
+    "text": "315.43\n(1) The Minister must retain or dispose of any information obtained in response to a query in accordance with the laws of Canada.\n(2) [Destruction of fingerprints] The Minister must, immediately after completion of the information search triggered by the receipt of a query, destroy any fingerprints submitted as part of the query, regardless of whether a match is identified.",
+    "history": "SOR/2017-79, s. 8",
+    "last_amended": "2017-05-05",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 315.43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-315.43.html"
+  },
+  {
+    "id": "SOR-2002-227-s316",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "316",
+    "marginal_note": "Definitions",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "316\n(1) The definitions in this subsection apply in this Part.\nformer Regulations means the Immigration Regulations, 1978, as enacted by Order in Council P.C. 1978-486 dated February 23, 1978 and registered as SOR/78-172. (ancien règlement)\nHumanitarian Designated Classes Regulations means the Humanitarian Designated Classes Regulations , as enacted by Order in Council P.C. 1997-477 dated April 8, 1997 and registered as SOR/97-183. (Règlement sur les catégories d’immigrants précisées pour des motifs d’ordre humanitaire)\nImmigration Act Fees Regulations means the Immigration Act Fees Regulations, as enacted by Order in Council P.C. 1996-2003 dated December 19, 1996 and registered as SOR/97-22. (Règlement sur les prix à payer — Loi sur l’immigration)\nRefugee Claimants Designated Class Regulations means the Refugee Claimants Designated Class Regulations, as enacted by Order in Council P.C. 1989-2517 dated December 21, 1989 and registered as SOR/90-40. (Règlement sur la catégorie admissible de demandeurs du statut de réfugié)\n(2) [Interpretation — former Act] For greater certainty, in this Part former Act has the same meaning as in section 187 of the Immigration and Refugee Protection Act.\n(3) [Interpretation — Immigration and Refugee Protection Act] A reference in this Part to the Immigration and Refugee Protection Act includes the regulations and rules made under it.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 316",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-316.html"
+  },
+  {
+    "id": "SOR-2002-227-s317",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "317",
+    "marginal_note": "Decisions and orders made under former Act",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 2 - General Provisions",
+    "heading": "DIVISION 2 - General Provisions",
+    "text": "317\n(1) A decision or order made under the former Act that is in effect immediately before the coming into force of this section continues in effect after that coming into force.\n(2) [Documents issued under former Act] A document, including a visa, that is issued under the former Act and is valid immediately before the coming into force of this section continues to be valid after that coming into force.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 317",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-317.html"
+  },
+  {
+    "id": "SOR-2002-227-s318",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "318",
+    "marginal_note": "Terms and conditions",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "318 Terms and conditions imposed under the former Act become conditions imposed under the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 318",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-318.html"
+  },
+  {
+    "id": "SOR-2002-227-s319",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "319",
+    "marginal_note": "Removal order",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "319\n(1) Subject to subsection (2), a removal order made under the former Act that was unexecuted on the coming into force of this section continues in force and is subject to the provisions of the Immigration and Refugee Protection Act.\n(2) [Stay of removal] The execution of a removal order that had been stayed on the coming into force of this section under paragraphs 49(1)(c) to (f) of the former Act continues to be stayed until the earliest of the events described in paragraphs 231(1)(a) to (e).\n(3) [Exception] Subsection (2) does not apply if\n(a) the subject of the removal order was determined by the Convention Refugee Determination Division not to have a credible basis for their claim; or\n(b) the subject of the removal order\n(i) is subject to a removal order because they are inadmissible on grounds of serious criminality, or\n(ii) resides or sojourns in the United States or St. Pierre and Miquelon and is the subject of a report prepared under subsection 44(1) of the Immigration and Refugee Protection Act on their entry into Canada.\n(4) [Conditional removal order] A conditional removal order made under the former Act continues in force and is subject to subsection 49(2) of the Immigration and Refugee Protection Act.\n(5) [Executed removal order] Section 52 of the Immigration and Refugee Protection Act applies to a person who immediately before the coming into force of this section was outside Canada after a removal order was executed against them.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 319",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-319.html"
+  },
+  {
+    "id": "SOR-2002-227-s320",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "320",
+    "marginal_note": "Inadmissibility — security grounds",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "320\n(1) A person is inadmissible under the Immigration and Refugee Protection Act on security grounds if, on the coming into force of this section, the person had been determined to be a member of an inadmissible class described in paragraph 19(1)(e), (f), (g) or (k) of the former Act.\n(2) [Violating human or international rights] A person is inadmissible under the Immigration and Refugee Protection Act on grounds of violating human or international rights if, on the coming into force of this section, the person had been determined to be a member of an inadmissible class described in paragraph 19(1)(j) or (l) of the former Act.\n(2.1) [Paragraph 19(1)(l) of the former Act] For greater certainty, an opinion of the Minister under paragraph 19(1)(l) of the former Act continues as an opinion of the Minister under paragraph 35(1)(b) of the Immigration and Refugee Protection Act.\n(3) [Serious criminality] A person is inadmissible under the Immigration and Refugee Protection Act on grounds of serious criminality if, on the coming into force of this section, the person had been determined to be a member of an inadmissible class described in paragraph 19(1)(c) or (c.1) of the former Act or had been determined to be inadmissible on the basis of paragraph 27(1)(a.1) of the former Act.\n(4) [Criminality] A person is inadmissible under the Immigration and Refugee Protection Act on grounds of criminality if, on the coming into force of this section, the person had been determined to be a member of an inadmissible class described in paragraph 19(2)(a), (a.1) or (b) of the former Act, or had been determined to be inadmissible on the basis of paragraph 27(1)(a.2) or (a.3) or (2)(d) of the former Act.\n(5) [Paragraph 27(1)(d) of former Act] A person who on the coming into force of this section had been determined to be inadmissible on the basis of paragraph 27(1)(d) of the former Act is\n(a) inadmissible under the Immigration and Refugee Protection Act on grounds of serious criminality if the person was convicted of an offence and a term of imprisonment of more than six months has been imposed or a term of imprisonment of 10 years or more could have been imposed; or\n(b) inadmissible under the Immigration and Refugee Protection Act on grounds of criminality if the offence was punishable by a maximum term of imprisonment of five years or more but less than 10 years.\n(6) [Organized crime] A person is inadmissible under the Immigration and Refugee Protection Act on grounds of organized criminality if, on the coming into force of this section, the person had been determined to be a member of an inadmissible class described in paragraph 19(1)(c.2) or subparagraph 19(1)(d)(ii) of the former Act.\n(7) [Health grounds] A person — other than an applicant described in section 7 of the former Regulations or section 4 of the Humanitarian Designated Classes Regulations who made an application for admission under the former Act — is inadmissible under the Immigration and Refugee Protection Act on health grounds if, on the coming into force of this section, the person had been determined to be a member of the inadmissible class described in paragraph 19(1)(a) of the former Act.\n(8) [Financial reasons] A person is inadmissible under the Immigration and Refugee Protection Act for financial reasons if, on the coming into force of this section, the person had been determined to be a member of the inadmissible class described in paragraph 19(1)(b) of the former Act or had been determined to be inadmissible on the basis of paragraph 27(1)(f) or (2)(l) of the former Act.\n(9) [Misrepresentation] A person is inadmissible under the Immigration and Refugee Protection Act for misrepresentation if, on the coming into force of this section, the person had been determined to be inadmissible on the basis of paragraph 27(1)(e) or (2)(g) or (i) of the former Act.\n(10) [Failing to comply] A person is inadmissible under the Immigration and Refugee Protection Act for failing to comply with that Act if, on the coming into force of this section, the person had been determined to be a member of an inadmissible class described in paragraph 19(1)(h) or (i) or (2)(c) or (d) of the former Act, or had been determined to be inadmissible on the basis of paragraph 27(1)(b) or (2)(b), (e), (f), (h), (i) or (k) of the former Act.",
+    "history": "SOR/2004-167, s. 75",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 320",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-320.html"
+  },
+  {
+    "id": "SOR-2002-227-s321",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "321",
+    "marginal_note": "Reports",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "321\n(1) A report made under section 20 or 27 of the former Act is a report under subsection 44(1) of the Immigration and Refugee Protection Act.\n(2) [Equivalency] For the purpose of subsection (1)\n(a) inadmissibility as a member of a class described in paragraph 19(1)(e), (f), (g) or (k) of the former Act is inadmissibility on security grounds under the Immigration and Refugee Protection Act;\n(b) inadmissibility as a member of a class described in paragraph 19(1)(j) or (l) of the former Act is inadmissibility under the Immigration and Refugee Protection Act on grounds of violating human or international rights;\n(c) inadmissibility as a member of a class described in paragraph 19(1)(c) or (c.1) of the former Act or inadmissibility on the basis of paragraph 27(1)(a.1) of the former Act is inadmissibility under the Immigration and Refugee Protection Act on grounds of serious criminality;\n(d) inadmissibility as a member of a class described in paragraph 19(2)(a), (a.1) or (b) of the former Act or inadmissibility on the basis of paragraph 27(1)(a.2) or (a.3) or (2)(d) of the former Act is inadmissibility under the Immigration and Refugee Protection Act on grounds of criminality;\n(e) inadmissibility on the basis of paragraph 27(1)(d) of the former Act is inadmissibility under the Immigration and Refugee Protection Act on grounds of\n(i) serious criminality, if the person was convicted of an offence and a term of imprisonment of more than six months has been imposed or a term of imprisonment of 10 years or more could have been imposed, or\n(ii) criminality if the offence was punishable by a maximum term of imprisonment of five years or more but less than 10 years;\n(f) inadmissibility as a member of a class described in paragraph 19(1)(c.2) or subparagraph 19(1)(d)(ii) of the former Act is inadmissibility under the Immigration and Refugee Protection Act on grounds of organized criminality;\n(g) inadmissibility as a member of the inadmissible class described in paragraph 19(1)(a) of the former Act — other than an applicant described in section 7 of the former Regulations or section 4 of the Humanitarian Designated Classes Regulations who made an application for admission under the former Act — is inadmissibility under the Immigration and Refugee Protection Acton health grounds if, on the coming into force of this section, the person had been determined to be a member of the inadmissible class described in paragraph 19(1)(a) of the former Act;\n(h) inadmissibility as a member of a class described in paragraph 19(1)(b) of the former Act or inadmissibility on the basis of paragraph 27(1)(f) or (2)(l) of the former Act is inadmissibility under the Immigration and Refugee Protection Act for financial reasons;\n(i) inadmissibility on the basis of paragraph 27(1)(e) or (2)(g) or (i) of the former Act is inadmissibility under the Immigration and Refugee Protection Act for misrepresentation; and\n(j) inadmissibility as a member of a class described in paragraph 19(1)(h) or (i) or (2)(c) or (d) of the former Act or inadmissibility on the basis of paragraph 27(1)(b) or (2)(b), (e), (f), (h), (i) or (k) of the former Act is inadmissibility under the Immigration and Refugee Protection Act for failing to comply with the Act.\n(3) [Reports forwarded to a senior immigration officer] A report that was forwarded to a senior immigration officer under the former Act and in respect of which a decision has not been made on the coming into force of this section is a report transmitted to the Minister.\n(4) [Inquiry] The causing by a senior immigration officer of an inquiry to be held under the former Act is the referring by the Minister of a report to the Immigration Division under subsection 44(2) of the Immigration and Refugee Protection Act unless that subsection allows the Minister to make a removal order.\n(5) [No substantive evidence] If no substantive evidence was adduced before the Adjudication Division, the causing by a senior immigration officer of an inquiry to be held under the former Act is, if subsection 44(2) of the Immigration and Refugee Protection Act allows the Minister to make a removal order, a report on the basis of which the Minister may make a removal order.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 321",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-321.html"
+  },
+  {
+    "id": "SOR-2002-227-s322",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "322",
+    "marginal_note": "Detention",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "322\n(1) The first review of reasons, after the coming into force of this section, for the continued detention of a person detained under the former Act shall be made in accordance with the provisions of the former Act.\n(2) [Period of detention] If the review referred to in subsection (1) was the first review in respect of a person’s detention, the period of detention at the end of which that review was made shall be considered the period referred to in subsection 57(1) of the Immigration and Refugee Protection Act.\n(3) [Subsequent review] If a review of reasons for continued detention follows the review referred to in subsection (1), that review shall be made under the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 322",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-322.html"
+  },
+  {
+    "id": "SOR-2002-227-s323",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "323",
+    "marginal_note": "Order issued by Deputy Minister",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "323 An order issued by a Deputy Minister under subsection 105(1) of the former Act continues in force and the review of reasons for continued detention shall be made under the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 323",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-323.html"
+  },
+  {
+    "id": "SOR-2002-227-s324",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "324",
+    "marginal_note": "Release",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "324 A release from detention under the former Act is the ordering of release from detention under the Immigration and Refugee Protection Act and any terms and conditions imposed under the former Act become conditions imposed under the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 324",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-324.html"
+  },
+  {
+    "id": "SOR-2002-227-s325",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "325",
+    "marginal_note": "Warrants",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "325\n(1) A warrant for arrest and detention made under the former Act is a warrant for arrest and detention made under the Immigration and Refugee Protection Act.\n(2) [Detention orders] An order for the detention of a person made under the former Act is an order to detain made under the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 325",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-325.html"
+  },
+  {
+    "id": "SOR-2002-227-s326",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "326",
+    "marginal_note": "Danger to the public",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "326\n(1) A claim to be a Convention refugee made by a person described in subparagraph 19(1)(c.1)(i) of the former Act in respect of whom the Minister was of the opinion under subparagraph 46.01(1)(e)(i) of the former Act that the person constitutes a danger to the public in Canada is deemed, if no determination was made by a senior immigration officer under section 45 of the former Act, to be a claim for refugee protection made by a person described in paragraph 101(2)(b) of the Immigration and Refugee Protection Act who is inadmissible and in respect of whom the Minister is of the opinion that the person is a danger to the public.\n(2) [Appeals] A person in respect of whom subsection 70(5) or paragraph 77(3.01)(b) of the former Act applied on the coming into force of this section is a person in respect of whom subsection 64(1) of the Immigration and Refugee Protection Act applies.\n(3) [Removal not prohibited] A person whose removal on the coming into force of this section was allowed by the application of paragraphs 53(1)(a) to (d) of the former Act is a person referred to in subsection 115(2) of the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 326",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-326.html"
+  },
+  {
+    "id": "SOR-2002-227-s327",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "327",
+    "marginal_note": "Certificates",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "327 A certificate determined to be reasonable under paragraph 40.1(4)(d) of the former Act is deemed to be a certificate determined to be reasonable under subsection 80(1) of the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 327",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-327.html"
+  },
+  {
+    "id": "SOR-2002-227-s328",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "328",
+    "marginal_note": "Permanent residents",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "328\n(1) A person who was a permanent resident immediately before the coming into force of this section is a permanent resident under the Immigration and Refugee Protection Act.\n(2) [Returning resident permit] Any period spent outside Canada within the five years preceding the coming into force of this section by a permanent resident holding a returning resident permit is considered to be a period spent in Canada for the purpose of satisfying the residency obligation under section 28 of the Immigration and Refugee Protection Act if that period is included in the five-year period referred to in that section.\n(3) [Returning resident permit] Any period spent outside Canada within the two years immediately following the coming into force of this section by a permanent resident holding a returning resident permit is considered to be a period spent in Canada for the purpose of satisfying the residency obligation under section 28 of the Immigration and Refugee Protection Act if that period is included in the five-year period referred to in that section.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 328",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-328.html"
+  },
+  {
+    "id": "SOR-2002-227-s329",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "329",
+    "marginal_note": "Visitors and permit holders",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "329\n(1) Any of the following persons who were in Canada immediately before the coming into force of this section are temporary residents under the Immigration and Refugee Protection Act and are subject to its provisions:\n(a) a visitor under the former Act; and\n(b) a person issued a permit under section 37 of the former Act.\n(2) [Permits] A permit issued by the Minister under section 37 of the former Act is deemed to be a temporary resident permit referred to in section 24 of the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 329",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-329.html"
+  },
+  {
+    "id": "SOR-2002-227-s330",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "330",
+    "marginal_note": "Examination",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "330 Any of the following persons who were in Canada immediately before the coming into force of this section are deemed to have been authorized under section 23 of the Immigration and Refugee Protection Act to enter Canada:\n(a) a person in respect of whom an examination remains incomplete and whose examination was adjourned and referred to another immigration officer for completion under subsection 12(3) of the former Act;\n(b) a person in respect of whom an examination remains incomplete and whose examination was deferred under paragraph 13(1)(a) of the former Act;\n(c) a person in respect of whom an examination remains incomplete and who was authorized to come into Canada for further examination under paragraph 14(2)(b) of the former Act;\n(d) a person in respect of whom an examination remains incomplete and who was authorized to come into Canada for further examination under paragraph 23(1)(b) of the former Act; and\n(e) a person who has made a claim to be a Convention refugee in respect of which a determination of eligibility was not made before the coming into force of this section.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 330",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-330.html"
+  },
+  {
+    "id": "SOR-2002-227-s331",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "331",
+    "marginal_note": "Performance bonds and security deposits",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "331 A performance bond posted or security deposited under the former Act that remains posted or deposited immediately before the coming into force of this section continues as a deposit or a guarantee under the Immigration and Refugee Protection Act and is governed by its provisions.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 331",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-331.html"
+  },
+  {
+    "id": "SOR-2002-227-s332",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "332",
+    "marginal_note": "Seizures",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "332 A thing seized under the former Act continues to be seized on the coming into force of this section, and the seizure is governed by the provisions of the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 332",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-332.html"
+  },
+  {
+    "id": "SOR-2002-227-s333",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "333",
+    "marginal_note": "Debts",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 3 - Enforcement",
+    "heading": "DIVISION 3 - Enforcement",
+    "text": "333 Any debt under subsection 118(3) of the former Act continues as a debt on the coming into force of this section and is governed by the provisions of the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 333",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-333.html"
+  },
+  {
+    "id": "SOR-2002-227-s334",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "334",
+    "marginal_note": "Applications for protection abroad",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "heading": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "text": "334 With the exception of subsection 140.3(1) of these Regulations, the Immigration and Refugee Protection Act applies to an applicant described in section 7 of the former Regulations or section 4 of the Humanitarian Designated Classes Regulations, who made an application for admission under the former Act if the application is pending on the day on which this section comes into force and no visa has been issued to the applicant.",
+    "history": "SOR/2012-225, s. 10",
+    "last_amended": "2012-10-18",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 334",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-334.html"
+  },
+  {
+    "id": "SOR-2002-227-s335",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "335",
+    "marginal_note": "Family member",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "heading": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "text": "335 An applicant described in section 7 of the former Regulations or section 4 of the Humanitarian Designated Classes Regulations who made an application for admission under the former Act that has not been refused may add to their application at any time prior to their departure for Canada a person included in the definition family member in subsection 1(3).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 335",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-335.html"
+  },
+  {
+    "id": "SOR-2002-227-s336",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "336",
+    "marginal_note": "Sponsorship agreements",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "heading": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "text": "336 A sponsorship agreement with the Minister made under the former Act and former Regulations does not cease to have effect for the sole reason of section 152 coming into force.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 336",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-336.html"
+  },
+  {
+    "id": "SOR-2002-227-s337",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "337",
+    "marginal_note": "Sponsors",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "heading": "DIVISION 4 - Refugee and Humanitarian Resettlement Program",
+    "text": "337\n(1) Subject to subsections (2) and (3), a sponsor who made an undertaking within the meaning of paragraph (b) of the definition undertaking in subsection 2(1) of the former Regulations, or of the definition undertaking in subsection 1(1) of the Humanitarian Designated Classes Regulations, and in respect of whom an immigration officer was satisfied that the requirements of paragraph 7.1(2)(d) or 5(2)(d) of those Regulations, respectively, were met is deemed to be a sponsor whose application has been approved by an officer under section 154.\n(2) [Additional persons sponsored] Subsection (1) does not apply to a sponsor who requests that a person be added to their undertaking.\n(3) [Ineligibility to sponsor] Subsection (1) does not apply to a sponsor who is ineligible to be a party to a sponsorship under section 156.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 337",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-337.html"
+  },
+  {
+    "id": "SOR-2002-227-s338",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "338",
+    "marginal_note": "Refugee protection",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "338 Refugee protection is conferred under the Immigration and Refugee Protection Act on a person who\n(a) has been determined in Canada before the coming into force of this section to be a Convention refugee and\n(i) no determination was made to vacate that determination, or\n(ii) no determination was made that the person ceased to be a Convention refugee;\n(b) as an applicant or an accompanying dependant was granted landing before the coming into force of this section after being issued a visa under\n(i) section 7 of the former Regulations, or\n(ii) section 4 of the Humanitarian Designated Classes Regulations; or\n(c) was determined to be a member of the post-determination refugee claimants in Canada class before the coming into force of this section and was granted landing under section 11.4 of the former Regulations or who becomes a permanent resident under subsection 21(2) of the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 338",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-338.html"
+  },
+  {
+    "id": "SOR-2002-227-s339",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "339",
+    "marginal_note": "Rejection of a claim for refugee protection",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "339 A determination made in Canada before the coming into force of this section that a person is not a Convention refugee is deemed to be a claim for refugee protection rejected by the Board.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 339",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-339.html"
+  },
+  {
+    "id": "SOR-2002-227-s340",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "340",
+    "marginal_note": "Ineligibility",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "340 A determination made before the coming into force of this section that a person is not eligible to have their Convention refugee claim determined by the Convention Refugee Determination Division is deemed to be a determination that the claim is ineligible to be referred to the Refugee Protection Division.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 340",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-340.html"
+  },
+  {
+    "id": "SOR-2002-227-s341",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "341",
+    "marginal_note": "Withdrawal and abandonment",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "341 A claim to be a Convention refugee that was withdrawn or declared to be abandoned before the coming into force of this section is deemed to be a claim determined to be withdrawn or abandoned under the Immigration and Refugee Protection Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 341",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-341.html"
+  },
+  {
+    "id": "SOR-2002-227-s342",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "342",
+    "marginal_note": "Eligibility",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "342 A claim made in Canada to be a Convention refugee in respect of which a determination of eligibility was not made before the coming into force of this section is deemed to be a claim for refugee protection made in Canada that is received on the day on which this section comes into force.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 342",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-342.html"
+  },
+  {
+    "id": "SOR-2002-227-s343",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "343",
+    "marginal_note": "Redetermination of eligibility",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "343 Subject to section 191 of the Immigration and Refugee Protection Act, a claim of a person who was determined eligible before the coming into force of this section to have a claim to be a Convention refugee determined by the Convention Refugee Determination Division, and in respect of which no determination was made by that Division, is a claim that\n(a) is referred under the Immigration and Refugee Protection Act to the Refugee Protection Division unless an officer gives notice under subsection 104(1) of that Act; and\n(b) is subject to the provisions of that Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 343",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-343.html"
+  },
+  {
+    "id": "SOR-2002-227-s344",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "344",
+    "marginal_note": "Cessation of refugee protection",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "344 A determination made in Canada before the coming into force of this section that a person has ceased to be a Convention refugee is deemed to be a determination by the Board that refugee protection has ceased.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 344",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-344.html"
+  },
+  {
+    "id": "SOR-2002-227-s345",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "345",
+    "marginal_note": "Vacation",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "345 A decision made in Canada before the coming into force of this section to approve an application to reconsider and vacate a determination that a person is a Convention refugee is deemed to be a determination by the Board to vacate a decision to allow a claim for refugee protection.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 345",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-345.html"
+  },
+  {
+    "id": "SOR-2002-227-s346",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "346",
+    "marginal_note": "Post-determination refugee claimants in Canada class",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "346\n(1) An application for landing as a member of the post-determination refugee claimants in Canada class in respect of which no determination of whether the applicant is a member of that class was made before the coming into force of this section is an application for protection under sections 112 to 114 of the Immigration and Refugee Protection Act and those sections apply to the application.\n(2) [Notification re additional submissions] Before a decision is made on the application, the applicant shall be notified that they may make additional submissions in support of their application.\n(3) [Decision] A decision on the application shall not be made until 30 days after notification is given to the applicant.\n(4) [Giving notification] Notification is given\n(a) when it is given by hand to the applicant; or\n(b) if it is sent by mail, seven days after the day on which it was sent to the applicant at the last address provided by them to the Department.\n(5) [Stay of removal] For greater certainty, the execution of a removal order made under the former Act against an applicant referred to in subsection (1) is stayed, and the stay is effective until the earliest of the applicable events described in section 232 occurs.",
+    "history": "SOR/2004-167, s. 76",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 346",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-346.html"
+  },
+  {
+    "id": "SOR-2002-227-s347",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "347",
+    "marginal_note": "Application for landing — Convention refugees",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 5 - Refugee Protection",
+    "heading": "DIVISION 5 - Refugee Protection",
+    "text": "347\n(1) If landing was not granted before the coming into force of this section, an application for landing submitted under section 46.04 of the former Act is an application to remain in Canada as a permanent resident under subsection 21(2) of the Immigration and Refugee Protection Act.\n(2) [Application for landing — undocumented Convention refugee in Canada class] If landing was not granted before June 28, 2002, an application for landing as a member of the undocumented Convention refugee in Canada class is an application to remain in Canada as a permanent resident under subsection 21(2) of the Immigration and Refugee Protection Act.\n(3) [Application for landing — post-determination refugee claimants in Canada class] If landing was not granted before the coming into force of this section, an application for landing submitted by a person pursuant to a determination that the person is a member of the post-determination refugee claimants in Canada class is an application to remain in Canada as a permanent resident under subsection 21(2) of the Immigration and Refugee Protection Act.",
+    "history": "SOR/2012-154, s. 16",
+    "last_amended": "2012-08-15",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 347",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-347.html"
+  },
+  {
+    "id": "SOR-2002-227-s348",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "348",
+    "marginal_note": "Judicial review",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 6 - Court Proceedings",
+    "heading": "DIVISION 6 - Court Proceedings",
+    "text": "348\n(1) On the coming into force of this section, any application for leave to commence an application for judicial review and any application for judicial review or appeal from an application that was brought under the former Act that is pending before the Federal Court or the Supreme Court of Canada is deemed to have been commenced under Division 8 of Part 1 of the Immigration and Refugee Protection Act and is governed by the provisions of that Division and section 87.\n(2) [Application for non-disclosure] On the coming into force of this section, any application under subsection 82.1(10) of the former Act that is pending before the Federal Court is deemed to be an application under section 87 of the Immigration and Refugee Protection Act.\n(3) [Where no leave required] Despite subsection (1), an application for judicial review that was not subject to the requirement of an application for leave under the former Act and was pending on the coming into force of this section does not require such an application under the Immigration and Refugee Protection Act.\n(4) [Judicial review after coming into force] Any judicial review proceeding brought in respect of any decision or order made or any matter arising under the former Act after the coming into force of this section is governed by Division 8 of Part 1 and section 87 of the Immigration and Refugee Protection Act.\n(5) [Time for filing] A person in respect of whom the 30-day period provided by section 18.1 of the Federal Courts Act for making an application for judicial review from a decision or matter referred to in subsection 82.1(2) of the former Act has not elapsed on the coming into force of this section and who has not made such an application has 60 days from the coming into force of this section to file an application for leave under section 72 of the Immigration and Refugee Protection Act.\n(6) [Validity or lawfulness of a decision or act] The validity or lawfulness of a decision or act made under the former Act that is the subject of a judicial review procedure or appeal referred to in subsection (1) is determined in accordance with the provisions of the former Act.",
+    "history": "2002, c. 8, s. 182; SOR/2009-163, s. 18(F)",
+    "last_amended": "2009-06-04",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 348",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-348.html"
+  },
+  {
+    "id": "SOR-2002-227-s349",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "349",
+    "marginal_note": "Other court proceedings",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 6 - Court Proceedings",
+    "heading": "DIVISION 6 - Court Proceedings",
+    "text": "349 On the coming into force of this section, an appeal made under section 102.17 of the former Act or an application for an order made under section 102.2 of the former Act that is pending remains governed by the provisions of the former Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 349",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-349.html"
+  },
+  {
+    "id": "SOR-2002-227-s350",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "350",
+    "marginal_note": "Decisions referred back",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 6 - Court Proceedings",
+    "heading": "DIVISION 6 - Court Proceedings",
+    "text": "350\n(1) Subject to subsections (2) and (3), if a decision or an act of the Minister or an immigration officer under the former Act is referred back by the Federal Court or Supreme Court of Canada for determination and the determination is not made before this section comes into force, the determination shall be made in accordance with the Immigration and Refugee Protection Act.\n(2) [Decisions or acts not provided for by Immigration and Refugee Protection Act] If the decision or act referred to in subsection (1) was made under paragraph 46.01(1)(e), subsection 70(5) or paragraph 77(3.01)(b) of the former Act and the Immigration and Refugee Protection Act makes no provision for the decision or act, no determination shall be made.\n(3) [Skilled workers and self-employed persons] If a decision or an act of the Minister or an immigration officer under the former Act in respect of a person described in subparagraph 9(1)(b)(i) or paragraph 10(1)(b) of the former Regulations is referred back by the Federal Court or Supreme Court of Canada for determination and the determination is not made before December 1, 2003, the determination shall be made in accordance with subsections 361(4) and (5.2) of these Regulations.\n(4) [Investors, entrepreneurs and provincial nominees] If a decision or an act of the Minister or an immigration officer under the former Act in respect of a person described in subparagraph 9(1)(b)(ii) or (iii) of the former Regulations is referred back by the Federal Court or Supreme Court of Canada for determination and the determination is not made before December 1, 2003, the determination shall be made in accordance with subsections 361(5), (5.1) and (6) of these Regulations.\n(5) [Immigration Appeal Division decisions] If a decision of the Immigration Appeal Division made under the former Act is referred back by the Federal Court or Supreme Court of Canada for determination and the determination is not made before the date of the coming into force of this section, the Immigration Appeal Division shall dispose of the matter in accordance with the former Act.\n(6) [Adjudication Division decisions] If a decision of the Adjudication Division made under the former Act is referred back by the Federal Court or Supreme Court of Canada for determination and the determination is not made before the date of the coming into force of this section, the Immigration Division shall dispose of the matter in accordance with the Immigration and Refugee Protection Act.",
+    "history": "SOR/2003-383, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 350",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-350.html"
+  },
+  {
+    "id": "SOR-2002-227-s351",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "351",
+    "marginal_note": "Application of the Act to existing undertakings",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 7 - Undertakings",
+    "heading": "DIVISION 7 - Undertakings",
+    "text": "351\n(1) Subject to subsection (2), an undertaking referred to in section 118 of the former Act that was given before the day on which this section comes into force is governed by the Immigration and Refugee Protection Act.\n(2) [Recovery of social assistance payments] Payments that are made to or for the benefit of a person as social assistance or as financial assistance in the form of funds from a government resettlement assistance program referred to in subparagraph 139(1)(f)(ii) as a result of the breach of an undertaking, within the meaning of subparagraph (a)(ii) or paragraph (b) of the definition “undertaking” in subsection 2(1) of the former Regulations or of the definition “undertaking” in subsection 1(1) of the Humanitarian Designated Classes Regulations, that was given before the day on which this section comes into force, may be recovered from the person or organization that gave the undertaking as a debt due to Her Majesty in right of Canada or in right of a province.\n(3) [Duration] For greater certainty, the duration of an undertaking referred to in section 118 of the former Act that was given to the Minister before the day on which this section comes into force is not affected by these Regulations.\n(4) [Duration and terms] For greater certainty, if an immigrant visa was issued to a person described in section 7 of the former Regulations or section 4 of the Humanitarian Designated Classes Regulations before the day on which this section comes into force, the duration and terms of an undertaking, referred to in section 118 of the former Act, relating to that person are not affected by these Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 351",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-351.html"
+  },
+  {
+    "id": "SOR-2002-227-s352",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "352",
+    "marginal_note": "Not required to be included",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 8 - Non-Accompanying Family Members",
+    "heading": "DIVISION 8 - Non-Accompanying Family Members",
+    "text": "352 A person is not required to include in an application a non-accompanying common-law partner or a non-accompanying child who is not a dependent son or a dependent daughter within the meaning of subsection 2(1) of the former Regulations and is a dependent child as defined in section 2 of these Regulations if the application was made under the former Act before the day on which this section comes into force.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 352",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-352.html"
+  },
+  {
+    "id": "SOR-2002-227-s353",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "353",
+    "marginal_note": "Requirements not applicable",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 8 - Non-Accompanying Family Members",
+    "heading": "DIVISION 8 - Non-Accompanying Family Members",
+    "text": "353 If a person has made an application under the former Act before the day on which this section comes into force, the following provisions do not apply to the person in respect of any of their non-accompanying dependent children, referred to in section 352, or their non-accompanying common-law partner:\n(a) paragraph 70(1)(e);\n(b) subparagraph 72(1)(e)(i); and\n(c) paragraph 108(1)(a).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 353",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-353.html"
+  },
+  {
+    "id": "SOR-2002-227-s354",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "354",
+    "marginal_note": "Requirements not applicable",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 8 - Non-Accompanying Family Members",
+    "heading": "DIVISION 8 - Non-Accompanying Family Members",
+    "text": "354 If a person makes an application under the former Act before June 28, 2002, their non-accompanying dependent children, referred to in section 352, and their non-accompanying common-law partner shall not, for the purposes of that application, be considered inadmissible non-accompanying family members, referred to in paragraph 42(1)(a) of the Immigration and Refugee Protection Act, and are not subject to the requirements of paragraph 16(2)(b) of the Immigration and Refugee Protection Act or 51(b) of these Regulations.",
+    "history": "SOR/2012-154, s. 17; SOR/2014-269, s. 6",
+    "last_amended": "2014-11-21",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 354",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-354.html"
+  },
+  {
+    "id": "SOR-2002-227-s355",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "355",
+    "marginal_note": "Family members not excluded from family class",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 8 - Non-Accompanying Family Members",
+    "heading": "DIVISION 8 - Non-Accompanying Family Members",
+    "text": "355 If a person who made an application under the former Act before June 28, 2002 sponsors a non-accompanying dependent child, referred to in section 352, who makes an application as a member of the family class or the spouse or common-law partner in Canada class, or sponsors a non-accompanying common-law partner who makes such an application, paragraph 117(9)(d) does not apply in respect of that dependent child or common-law partner.",
+    "history": "SOR/2004-167, s. 77",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 355",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-355.html"
+  },
+  {
+    "id": "SOR-2002-227-s356",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "356",
+    "marginal_note": "Pending applications",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 9 - Fiancés",
+    "heading": "DIVISION 9 - Fiancés",
+    "text": "356 If a person referred to in paragraph (f) of the definition member of the family class in subsection 2(1) of the former Regulations made an application under those Regulations for a permanent resident visa, or their sponsor submitted a sponsorship application under those Regulations, before June 28, 2002, the person’s application or the sponsorship application, as the case may be, is governed by the former Act.",
+    "history": "SOR/2004-167, s. 78",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 356",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-356.html"
+  },
+  {
+    "id": "SOR-2002-227-s357",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "357",
+    "marginal_note": "Remission — right of landing fee",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 10 - Fees",
+    "heading": "DIVISION 10 - Fees",
+    "text": "357 The fee set out in column III of item 19 of the schedule to the Immigration Act Fees Regulations is remitted and shall be repaid by the Minister to the person who paid it if the fee is paid in respect of a person before they become a permanent resident under the Immigration and Refugee Protection Act and the person, at the time they made an application for landing under the former Regulations, was\n(a) a member of the family class and 19 years of age or older and, on the day on which this section comes into force, is a foreign national referred to in paragraph 117(1)(b) or (e) of these Regulations; or\n(b) an accompanying dependant of an immigrant, within the meaning of subsection 2(1) of the former Regulations, 19 years of age or older and not a spouse of the principal applicant.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 357",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-357.html"
+  },
+  {
+    "id": "SOR-2002-227-s358",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "358",
+    "marginal_note": "Fees to be reapplied",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 10 - Fees",
+    "heading": "DIVISION 10 - Fees",
+    "text": "358\n(1) A fee paid for processing an application in respect of which no decision has been made before the day on which this section comes into force or an application that has been refused but the refusal has not been communicated to the applicant before that day shall be applied to the cost of completing the processing of the application under the Immigration and Refugee Protection Act.\n(2) [Exception] Subsection (1) does not apply in respect of an application for a returning resident permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 358",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-358.html"
+  },
+  {
+    "id": "SOR-2002-227-s359",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "359",
+    "marginal_note": "Remission — returning resident permit fee",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 10 - Fees",
+    "heading": "DIVISION 10 - Fees",
+    "text": "359 The fee for a returning resident permit set out in column III of item 3 of the schedule to the Immigration Act Fees Regulations is remitted if, before the day on which this section comes into force, no decision has been made on the application for the permit or the application has been refused and the refusal has not been communicated to the applicant. If the fee is remitted, it shall be repaid by the Minister to the person who paid it.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 359",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-359.html"
+  },
+  {
+    "id": "SOR-2002-227-s360",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "360",
+    "marginal_note": "Remission — fee for review of family business employment offer",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 10 - Fees",
+    "heading": "DIVISION 10 - Fees",
+    "text": "360 The fee set out in column III of item 16 of the schedule to the Immigration Act Fees Regulations for the review of an offer of employment made to an applicant in respect of a family business is remitted if, before the day on which this section comes into force, no determination has been made on the family business application or the application has been refused and the refusal has not been communicated to the applicant. If the fee is remitted, it shall be repaid by the Minister to the person who paid it.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 360",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-360.html"
+  },
+  {
+    "id": "SOR-2002-227-s361",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "361",
+    "marginal_note": "Equivalent assessment",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 11 - Economic Classes",
+    "heading": "DIVISION 11 - Economic Classes",
+    "text": "361\n(1) If, before the day on which this section comes into force, a foreign national referred to in subsection (2) has been assessed by a visa officer and awarded the number of units of assessment required by the former Regulations, that assessment is, for the purpose of these Regulations, an award of points equal or superior to the minimum number of points required of\n(a) a skilled worker, in the case of a foreign national described in paragraph (2)(a);\n(b) an investor, in the case of a foreign national described in paragraph (2)(b);\n(c) an entrepreneur, in the case of a foreign national described in paragraph (2)(c); or\n(d) a self-employed person, in the case of a foreign national described in paragraph (2)(d).\n(2) [Applicant for immigrant visa] Subsection (1) applies in respect of a foreign national who submitted an application under the former Regulations, as one of the following, for an immigrant visa that is pending immediately before the day on which this section comes into force:\n(a) a person described in subparagraph 9(1)(b)(i) or paragraph 10(1)(b) of the former Regulations;\n(b) an investor; or\n(c) an entrepreneur.\n(3) [Application before January 1, 2002] During the period beginning on the day on which this section comes into force and ending on March 31, 2003, units of assessment shall be awarded to a foreign national, in accordance with the former Regulations, if the foreign national is an immigrant who,\n(a) is referred to in subsection 8(1) of those Regulations, other than a provincial nominee, and\n(b) before January 1, 2002, made an application for an immigrant visa under those Regulations that is still pending on the day on which this section comes into force and has not, before that day, been awarded units of assessment under those Regulations.\n(4) [Pending applications — skilled workers] Beginning on December 1, 2003, a foreign national who is an immigrant who made an application under the former Regulations before January 1, 2002 for an immigrant visa as a person described in subparagraph 9(1)(b)(i) or paragraph 10(1)(b) of those Regulations, other than a self-employed person within the meaning of subsection 2(1) of those Regulations, and whose application is still pending on December 1, 2003 and who has not, before that day, been awarded units of assessment under those Regulations must, in order to become a permanent resident as a member of the federal skilled worker class,\n(a) be awarded at least the minimum number of units of assessment required by those Regulations for a person described in subparagraph 9(1)(b)(i) or paragraph 10(1)(b) of those Regulations, other than a self-employed person within the meaning of subsection 2(1) of those Regulations; or\n(b) meet the requirements of subsection 75(2) and paragraph 76(1)(b) of these Regulations and obtain a minimum of 67 points based on the factors set out in paragraph 76(1)(a) of these Regulations.\n(5) [Pending applications — investors] Beginning on December 1, 2003, a foreign national who is an immigrant who made an application under the former Regulations before January 1, 2002 for an immigrant visa as an investor and whose application is still pending on December 1, 2003 and who has not, before that day, been awarded units of assessment under those Regulations must, in order to become a permanent resident as a member of the investor class,\n(a) be determined to be an investor within the meaning of subsection 2(1) of those Regulations and be awarded at least the minimum number of units of assessment required by those Regulations for an investor; or\n(b) be an investor within the meaning of subsection 88(1) of these Regulations and obtain a minimum of 35 points based on the factors set out in subsection 102(1) of these Regulations.\n(5.1) [Pending applications — entrepreneurs] Beginning on December 1, 2003, a foreign national who is an immigrant who made an application under the former Regulations before January 1, 2002 for an immigrant visa as an entrepreneur and whose application is still pending on December 1, 2003 and who has not, before that day, been awarded units of assessment under those Regulations must, in order to become a permanent resident as a member of the entrepreneur class,\n(a) be determined to be an entrepreneur within the meaning of subsection 2(1) of those Regulations and be awarded at least the minimum number of units of assessment required by those Regulations for an entrepreneur; or\n(b) be an entrepreneur within the meaning of subsection 88(1) of these Regulations and obtain a minimum of 35 points based on the factors set out in subsection 102(1) of these Regulations.\n(5.2) [Pending applications — self-employed persons] Beginning on December 1, 2003, a foreign national who is an immigrant who made an application under the former Regulations before January 1, 2002 for an immigrant visa as a self-employed person and whose application is still pending on December 1, 2003 and who has not, before that day, been awarded units of assessment under those Regulations must, in order to become a permanent resident as a member of the self-employed persons class,\n(a) be determined to be a self-employed person within the meaning of subsection 2(1) of those Regulations and be awarded at least the minimum number of units of assessment required by those Regulations for a self-employed person; or\n(b) be a self-employed person within the meaning of subsection 88(1) of these Regulations and obtain a minimum of 35 points based on the factors set out in subsection 102(1) of these Regulations.\n(6) [Provincial nominees] If, before the day on which this section comes into force, a foreign national who was a provincial nominee submitted an application for a permanent resident visa under the former Regulations that is pending immediately before that day, the foreign national shall be assessed, and units of assessment shall be awarded to them, in accordance with those Regulations.",
+    "history": "SOR/2003-383, s. 8; SOR/2010-195, s. 15(F)",
+    "last_amended": "2010-09-23",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 361",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-361.html"
+  },
+  {
+    "id": "SOR-2002-227-s362",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "362",
+    "marginal_note": "Investors",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 11 - Economic Classes",
+    "heading": "DIVISION 11 - Economic Classes",
+    "text": "362 If, before April 1, 1999, a foreign national made an application for an immigrant visa as an investor and signed any document referred to in clause 1(v)(iii)(A) of Schedule X to the former Regulations, as that Schedule read immediately before that date, or, in the case of an investor in a province, either applied for a selection certificate under section 3.1 of An Act respecting immigration to Québec, R.S.Q., c.I-0.2, as amended from time to time, or applied for an immigrant visa as an investor, and signed an investment agreement in accordance with the law of that province, the relevant provisions of the former Regulations respecting an applicant for an immigrant visa as an investor, an approved business, an investor in a province, a fund manager, an eligible business, an approved fund, a fund, an escrow agent, a privately administered venture capital fund or a government-administered venture capital fund continue to apply as they read immediately before April 1, 1999 to all persons governed by their application before that date.",
+    "history": "SOR/2014-140, s. 18(F)",
+    "last_amended": "2014-05-29",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 362",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-362.html"
+  },
+  {
+    "id": "SOR-2002-227-s363",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "363",
+    "marginal_note": "Entrepreneurs",
+    "part": "PART 20 - Transitional Provisions",
+    "division": "DIVISION 11 - Economic Classes",
+    "heading": "DIVISION 11 - Economic Classes",
+    "text": "363 For greater certainty, section 98 does not apply in respect of an entrepreneur within the meaning of subsection 2(1) of the former Regulations who was issued an immigrant visa under subparagraph 9(1)(b)(ii) or (c)(i) of those Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 363",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-363.html"
+  },
+  {
+    "id": "SOR-2002-227-s364",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "364",
+    "marginal_note": "Regulations repealed",
+    "part": "PART 21 - Repeals and Coming into Force",
+    "division": "",
+    "heading": "Repeals",
+    "text": "364 The following Regulations are repealed:\n(a) the Immigration Regulations, 19781;\n(b) the Refugee Claimants Designated Class Regulations2;\n(c) the Immigration Act Fees Regulations3; and\n(d) the Humanitarian Designated Classes Regulations4.\n1 SOR/78-172\n2 SOR/90-40\n3 SOR/97-22\n4 SOR/97-183",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 364",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-364.html"
+  },
+  {
+    "id": "SOR-2002-227-s365",
+    "act_code": "SOR-2002-227",
+    "act_short": "IRPR",
+    "act_name": "Immigration and Refugee Protection Regulations",
+    "section": "365",
+    "marginal_note": "Coming into force",
+    "part": "PART 21 - Repeals and Coming into Force",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "365\n(1) These Regulations, except paragraph 117(1)(e), subsection 117(5) and paragraphs 259(a) and (f) come into force on June 28, 2002.\n(2) [Repealed, SOR/2005-61, s. 9]\n(3) [Exception] Paragraphs 259(a) and (f) come into force on December 31, 2003.",
+    "history": "SOR/2003-97, s. 1; SOR/2004-34, s. 1; SOR/2005-61, s. 9",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "IRPR, s. 365",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-365.html"
+  }
+]
\ No newline at end of file
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new file mode 100644
index 0000000000000000000000000000000000000000..aa0f27eacaf7cffa9562535a24a92bb8b0ed7ef3
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+++ b/data/processed/SOR-2002-359.json
@@ -0,0 +1,2178 @@
+[
+  {
+    "id": "SOR-2002-359-s1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "1 The following definitions apply in these Regulations.\nAct means the Controlled Drugs and Substances Act. (Loi)\nClass A export permit means a permit to export one or more Class A precursors, issued under section 33. (permis d’exportation de catégorie A)\nClass A import permit means a permit to import one or more Class A precursors, issued under section 26. (permis d’importation de catégorie A)\nClass A precursor means,\n(a) any substance set out in Part 1 of Schedule VI to the Act; and\n(b) any preparation or mixture referred to in Part 3 of Schedule VI to the Act that contains a substance referred to in paragraph (a). (précurseur de catégorie A)\nClass B export permit means a permit to export one or more Class B precursors, issued under section 70. (permis d’exportation de catégorie B)\nClass B precursor means,\n(a) any substance set out in Part 2 of Schedule VI to the Act; and\n(b) any preparation or mixture referred to in Part 3 of Schedule VI to the Act that contains a substance referred to in paragraph (a). (précurseur de catégorie B)\ncombination product containing ephedrine or pseudoephedrine means\n(a) a natural health product that contains ephedrine or any of its salts or pseudoephedrine or any of its salts, or any combination of those ingredients, in combination with one or more other substances set out in Schedule 1 to the Natural Health Products Regulations; or\n(b) a drug for human use that\n(i) contains ephedrine or any of its salts or pseudoephedrine or any of its salts, or any combination of those ingredients, in combination with one or more other drugs,\n(ii) is not required under the Food and Drugs Act or the Act to be sold under a prescription,\n(iii) is not a natural health product,\n(iv) does not contain a drug that is listed in Schedule C or D to the Food and Drugs Act,\n(v) does not contain a controlled substance, and\n(vi) is not intended to be administered by injection via needle or by intravenous infusion. (produit combiné contenant de l’éphédrine ou de la pseudoéphédrine)\ncompetent authority means a public authority of a foreign country that is authorized under the laws of the country to approve the importation or exportation of precursors into or from the country. (autorité compétente)\ncustoms officer means an officer as defined in subsection 2(1) of the Customs Act. (agent des douanes)\ndesignated criminal offence means\n(a) any offence involving the financing of terrorism against sections 83.02 to 83.04 of the Criminal Code;\n(b) any offence involving fraud against sections 380 to 382 of the Criminal Code;\n(c) the offence of laundering proceeds of crime against section 462.31 of the Criminal Code;\n(d) an offence involving organized crime against sections 467.11 to 467.13 of the Criminal Code; or\n(e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraphs (a) to (e). (infraction désignée en matière criminelle)\ndesignated drug offence means\n(a) an offence against section 39, 44.2, 44.3, 48, 50.2 or 50.3 of the Food and Drugs Act, as those provisions read immediately before May 14, 1997;\n(b) an offence against section 4, 5, 6, 19.1 or 19.2 of the Narcotic Control Act, as those provisions read immediately before May 14, 1997;\n(c) an offence under Part I of the Act, except subsection 4(1), and an offence against section 46 of the Act; or\n(d) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraphs (a) to (c). (infraction désignée en matière de drogue)\ndrug in dosage form means a drug in a form that is ready for use by the consumer without requiring any further manufacturing. (drogue sous forme posologique)\nextract means, in respect of a precursor, to isolate the precursor from a preparation or mixture by any physical or chemical process including distillation. (extraire)\nHarmonized System Code means, in respect of goods, the numeric identifier set out for those goods in the Harmonized Commodity Description and Coding System published by the World Customs Organization. (numéro de code du système harmonisé)\nhospital means a facility that\n(a) is licensed, approved or designated as a hospital by a province under the laws of the province to provide health care or treatment to persons or animals; and\n(b) is owned or operated by the Government of Canada or a province and that provides health services. (hôpital)\nINCB means the International Narcotics Control Board. (OICS)\ninternal controls means, in respect of an undertaking conducting activities pertaining to a precursor, the internal processes and procedures used by the undertaking to assist in achieving the objective that, to the extent practical, it has reliable information about its precursor activities governed by these Regulations. (contrôles internes)\ninternational obligation means an obligation in respect of a controlled substance or a precursor set out in a convention, treaty or other multilateral or bilateral instrument that Canada has ratified or to which Canada adheres. (obligation internationale)\nlicence means a licence issued to a licensed dealer under section 16. (licence)\nlicensed dealer means the holder of a licence. (distributeur autorisé)\nnatural health product means a natural health product within the meaning of the Natural Health Products Regulations. (produit de santé naturel)\nnon-combination product containing ephedrine or pseudoephedrine means a natural health product that contains — as its only medicinal ingredients — ephedrine or any of its salts or pseudoephedrine or any of its salts, or any combination of those ingredients. (produit non combiné contenant de l’éphédrine ou de la pseudoéphédrine)\npeace officer means a peace officer as defined in section 2 of the Criminal Code. (agent de la paix)\npharmacist means an individual who\n(a) is registered or otherwise authorized under the laws of a province to practise pharmacy; and\n(b) is practising pharmacy in that province. (pharmacien)\nprescription means, in respect of a preparation or mixture containing a Class A precursor, an authorization from a practitioner stating that a specific amount of the preparation or mixture may be sold or provided for the individual or animal under the practitioner’s care named in the authorization. (ordonnance)\nproduce means, in respect of a precursor, to obtain the precursor by any method or process, including\n(a) manufacturing, synthesizing or using any means of altering the chemical or physical properties of the precursor, or\n(b) cultivating, propagating or harvesting the precursor or any living thing from which the precursor may be isolated or otherwise obtained\nand includes offer to produce. (production)\nregistered dealer means the holder of a registration certificate. (distributeur inscrit)\nregistration means registration by the Minister under section 62. (inscription)\nregistration certificate means a certificate issued under section 62. (certificat d’inscription)\nresponsible person in charge means the individual designated under subsection 13(2) having responsibility for the supervision of activities carried out at the licensed site by the licensed dealer under their licence. (personne responsable)\nretail means a sale or provision of goods for the purpose of end-use but not resale. (au détail)\nsenior person in charge means\n(a) in respect of a licensed dealer, the individual designated under subsection 13(1) to have overall responsibility for management of the licensed dealer’s Class A precursor activities at the licensed site; and\n(b) in respect of a registered dealer, the individual designated under subsection 59(1) to have overall responsibility for management of the registered dealer’s Class B precursor activities (responsable principal)\nsite means, in respect of a licensed dealer or a registered dealer carrying on one or more activities mentioned in section 6 or 57, respectively,\n(a) a building or place in a building used by the licensed dealer or registered dealer; or\n(b) an area occupied exclusively by buildings used by the licensed dealer or registered dealer. (installation)\ntranshipment means, in respect of a Class A precursor that has been unloaded or in any way removed from the means of transportation by which it came into Canada, its loading or placing on board or within or on the same or any other means of transportation used for its departure from Canada. (transbordement)",
+    "history": "SOR/2005-365, s. 1; SOR/2025-260, s. 1",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-1.html"
+  },
+  {
+    "id": "SOR-2002-359-s2",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "2",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Exemption",
+    "text": "2 With respect to a drug in dosage form, a person who sells or provides or possesses for the purpose of sale or provision, or who conducts an activity mentioned in section 9 or 47, is exempt from the requirements of these Regulations in respect of that activity if the drug contains\n(a) a Class A precursor that is a prescription drug as defined in section A.01.010 of the Food and Drug Regulations; or\n(b) a Class A precursor and one or more controlled substances listed in Schedule I, III or IV to the Act.",
+    "history": "SOR/2005-365, s. 2; SOR/2013-122, s. 19",
+    "last_amended": "2013-12-19",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-2.html"
+  },
+  {
+    "id": "SOR-2002-359-s3",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "3",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Exemption",
+    "text": "3 With respect to a Class A precursor that is a preparation or mixture, a person who conducts an activity mentioned in section 6, 9, 10 or 47 is exempt from the requirements of these Regulations, except requirements in respect of the production of the preparation or mixture or the possession of a precursor for the purpose of producing the preparation or mixture, if\n(a) the preparation or mixture is a fragrance or flavouring\n(i) containing anthranilic acid, N-anthranilic acid, gamma butyrolactone, phenylacetic acid, piperonal or piperidine in a total concentration equal to or less than 20% by weight or volume in the case of a solid or liquid, respectively, and\n(ii) intended to be used in a food, drug, cosmetic or household product;\n(b) it is a silicone product that is a sealant, adhesive or coating containing acetic anhydride in a concentration equal to or less than 1% by weight or volume in the case of a solid or liquid, respectively; or\n(c) it contains gamma butyrolactone or 1,4-butanediol in a total concentration equal to or less than 20% by weight or volume in the case of a solid or liquid respectively, and is intended to be used in the following products or processes:\n(i) a control product as defined in the Pest Control Products Act, R.S., c. P-9, before the coming into force of subsection 2(1) of the Pest Control Products Act, S.C. 2002, c. 28,\n(ii) a pest control product as defined in the Pest Control Products Act, S.C. 2002, c. 28, after the coming into force of subsection 2(1) of that Act,\n(iii) cleaning or etching preparations for electronic devices, components and parts,\n(iv) biofermentation for polyester production,\n(v) melamine coatings,\n(vi) automotive coatings, or\n(vii) resin systems for manufacturing polyurethane.",
+    "history": "SOR/2005-365, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-3.html"
+  },
+  {
+    "id": "SOR-2002-359-s4",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "4",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Exemption",
+    "text": "4\n(1) A person who uses a Class A precursor that is described in section 3 or is the subject of an authorization certificate under section 49, to produce another Class A precursor that is a preparation or mixture, is exempt from the requirements of these Regulations in respect of that production.\n(2) With respect to a preparation or mixture produced under subsection (1), a person who conducts any activity mentioned in section 6, 9, 10 or 47 is exempt from the requirements of these Regulations in respect of the activity.",
+    "history": "SOR/2005-365, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-4.html"
+  },
+  {
+    "id": "SOR-2002-359-s5",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "5",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Exemption",
+    "text": "5 A person who only sells or provides, or possesses only for the purpose of sale or provision, a Class A precursor — other than a combination product containing ephedrine or pseudoephedrine or a non-combination product containing ephedrine or pseudoephedrine — is exempt from the requirements of these Regulations in respect of the activity if the person\n(a) sells or provides a selection of goods that is not limited to chemicals or chemicals and equipment used in the chemical industry for the production, processing or storage of chemicals; and\n(b) sells or provides Class A precursors\n(i) only on a retail basis,\n(ii) in the case of a precursor set out in column 1 of the schedule, only in a quantity, per transaction, that does not exceed the maximum quantity, expressed as an absolute amount or per package, specified for the precursor in column 2, and\n(iii) in the case of a preparation or mixture containing a precursor set out in column 1 of the schedule, only in a quantity, per transaction, that does not exceed the maximum quantity, expressed as an absolute amount or per package, specified for the contained precursor in column 2.",
+    "history": "SOR/2003-153, s. 1; SOR/2005-365, s. 4; SOR/2025-260, s. 2; SOR/2025-260, s. 50(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-5.html"
+  },
+  {
+    "id": "SOR-2002-359-s6",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "6",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Limitation on Activities",
+    "text": "6\n(1) No person other than a licensed dealer may\n(a) produce a Class A precursor;\n(b) package a Class A precursor; or\n(c) sell or provide a Class A precursor.\n(2) No person may possess a Class A precursor for the purpose of an activity mentioned in subsection (1), except to the extent necessary to conduct the activity in relation to the precursor, as authorized by the person’s licence.\n(3) A licensed dealer may import or export a Class A precursor or possess a Class A precursor for the purpose of export if the dealer complies with the conditions set out in section 7.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-6.html"
+  },
+  {
+    "id": "SOR-2002-359-s6.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "6.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Limitation on Activities",
+    "text": "6.1 No person may possess a Class A precursor for the purpose of producing a controlled substance unless the person is the holder of\n(a) a licence issued under section G.02.007 or J.01.015 of the Food and Drug Regulations, section 17.1 of the Benzodiazepines and Other Targeted Substances Regulations or section 10.1 of the Narcotic Control Regulations that authorizes the production of the substance; or\n(b) an exemption issued under section 56 of the Act.",
+    "history": "SOR/2005-365, s. 5; SOR/2019-169, s. 29",
+    "last_amended": "2019-12-09",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 6.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-6.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s7",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "7",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Conditions Applicable to Licensed Dealers",
+    "text": "7 A licensed dealer may carry out an activity referred to in section 6 if\n(a) the licensed dealer is licensed to carry out the activity with respect to the Class A precursor;\n(b) the licensed dealer carries out the activity in accordance with all conditions set out in the licence;\n(c) in the case of import, the licensed dealer is the holder of a Class A import permit for the precursor and acts in accordance with all conditions set out in the permit;\n(d) in the case of export, the licensed dealer is the holder of a Class A export permit for the precursor and acts in accordance with all conditions set out in the permit; and\n(e) in the case of the sale or provision of a combination product containing ephedrine or pseudoephedrine or a non-combination product containing ephedrine or pseudoephedrine, the sale or provision is only to\n(i) another licensed dealer,\n(ii) a pharmacist,\n(iii) a practitioner,\n(iv) a hospital, or\n(v) an individual working in a retail location where a pharmacist provides services.",
+    "history": "SOR/2025-260, s. 3",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-7.html"
+  },
+  {
+    "id": "SOR-2002-359-s8",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "8",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "End-use Declaration",
+    "text": "8\n(1) A licensed dealer who intends to sell or provide, to a person who is not a licensed dealer, a Class A precursor set out in column 1 of the schedule in a quantity, per transaction, greater than the maximum quantity, expressed as an absolute amount or per package, specified for the precursor in column 2 shall, before entering into the transaction, obtain an end-use declaration signed and dated by the person acquiring the precursor.\n(1.1) The end-use declaration shall include\n(a) the name of the licensed dealer, being, in the case of a corporation, its corporate name, as well as their address and telephone number and facsimile transmission number, if any;\n(b) the name of the person acquiring the precursor, being, in the case of a corporation, its corporate name, as well as their address and telephone number and facsimile transmission number, if any;\n(c) the name of all Class A precursors involved in the transactions mentioned in the end-use declaration;\n(d) all uses for which the precursor is being acquired; and\n(e) a certification by the signatory stating that the person is acquiring the precursor as the end user, for the uses mentioned in the end-use declaration.\n(2) If a licensed dealer intends to sell or provide, to a person who is not a licensed dealer, a Class A precursor that is a preparation or mixture containing a precursor set out in Part 1 of Schedule VI to the Act, an end-use declaration under subsection (1) is required if the quantity of the contained precursor, per transaction, is greater than the maximum quantity, expressed as an absolute amount or per package, specified for the contained precursor in column 2 of the schedule to the Regulations.\n(3) An end-use declaration obtained under subsection (1) or (2) applies to any subsequent transaction between the licensed dealer and the signatory to the declaration that occurs in the same calendar year as the transaction mentioned in the declaration if the subsequent transaction involves the same Class A precursor and the same end-uses.\n(4) For greater certainty, another end-use declaration must be obtained in respect of a subsequent transaction between the licensed dealer and the signatory to the declaration that occurs in the same calendar year as the transaction mentioned in the declaration if the transaction involves a different Class A precursor or a different end-use.\n(5) A licensed dealer required to obtain an end-use declaration must take all reasonable measures to verify the identity of the signatory to the declaration if that person or their signature is unfamiliar to the licensed dealer.",
+    "history": "SOR/2005-365, s. 6; SOR/2025-260, s. 4; SOR/2025-260, s. 50(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-8.html"
+  },
+  {
+    "id": "SOR-2002-359-s9",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "9",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Limitation on Transportation",
+    "text": "9\n(1) No person may send, transport or deliver a Class A precursor, or possess the precursor for such a purpose, except\n(a) a licensed dealer, to the extent necessary to conduct an activity permitted by the licence in respect of the precursor;\n(b) an agent or mandatary of the licensed dealer;\n(c) the end user of the precursor; or\n(d) an agent or mandatary of the end user.\n(1.1) A person sending, transporting or delivering a Class A precursor set out in column 1 of the schedule in a quantity greater than the maximum quantity, expressed as an absolute amount or per package, specified for the precursor in column 2, shall ensure that the precursor is accompanied by documentation indicating\n(a) the name and quantity of the precursor;\n(b) the name of the licensed dealer selling or providing the precursor;\n(c) the name of the person to whom the precursor is being sent, transported or delivered; and\n(d) the date the precursor was sent.\n(2) A licensed dealer must, when transporting an imported Class A precursor between the port of entry and the site set out in the licence, or when sending, delivering or transporting a Class A precursor to a destination, including the port of exit, take all reasonable measures to ensure the security of the precursor during transportation in order to prevent the diversion of the precursor to an illicit market or use.",
+    "history": "SOR/2005-365, s. 7; SOR/2018-69, s. 79(E); SOR/2025-260, s. 5; SOR/2025-260, s. 50(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-9.html"
+  },
+  {
+    "id": "SOR-2002-359-s9.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "9.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Limitation on Transportation",
+    "text": "9.1 If a rail car, reusable container, intermodal tank container or other container, having a capacity of 9,000 L or more, was used to provide or send red or white phosphorus and the rail car or container is returned to the person who produced the phosphorous with residual amounts that cannot be offloaded under normally accepted operating procedures in the chemical industry, the person returning the rail car or container in that state is exempt from the requirements of these Regulations in respect of that activity.",
+    "history": "SOR/2005-365, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 9.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-9.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s10",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "10",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Limitation on Transportation",
+    "text": "10 A person shall not transport a Class A precursor in transit through Canada or tranship a Class A precursor in Canada that is coming from one country and going to another or possess a Class A precursor for either of those purposes except in accordance with a permit issued under section 40.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-10.html"
+  },
+  {
+    "id": "SOR-2002-359-s10.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "10.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Authorization Concerning Preparations and Mixtures",
+    "text": "10.1 Despite sections 6 to 10 and 47, with respect to a Class A precursor that is a preparation or mixture, a person may sell, provide, send, transport, deliver, import, export, transport in transit through Canada, tranship in Canada, destroy or possess for those purposes if\n(a) the preparation or mixture is the subject of an authorization certificate under section 49; and\n(b) no notice indicating that the certificate has been revoked or is under suspension appears on a Government of Canada website.",
+    "history": "SOR/2005-365, s. 9; SOR/2021-46, s. 22",
+    "last_amended": "2021-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 10.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-10.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s11",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "11",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Individuals",
+    "text": "11\n(1) An individual entering or returning to Canada and having in their possession a Class A precursor that is a preparation or mixture may import the preparation or mixture if\n(a) the preparation or mixture is intended to treat a medical condition of the individual or an accompanying person for whom the individual is responsible;\n(b) in the case of a preparation or mixture containing ephedra, ephedrine or pseudoephedrine, the preparation or mixture is packaged and labelled as a consumer product and the total quantity imported of the precursor contained in the preparation or mixture does not exceed\n(i) in the case of ephedra, 20 g,\n(ii) in the case of ephedrine, 0.4 g, and\n(iii) in the case of pseudoephedrine, 3 g; and\n(c) in the case of a preparation or mixture containing ergometrine or ergotamine, the preparation or mixture is packaged in a container with a label showing that it was dispensed under prescription in a pharmacy or hospital or by a physician and the total quantity imported of the precursor contained in the preparation or mixture does not exceed the lesser of\n(i) a single prescribed course of treatment, and\n(ii) a 90-day supply, based on the normal daily dose for the precursor.\n(2) An individual leaving Canada and having in their possession a Class A precursor that is a preparation or mixture may export the preparation or mixture if the requirements of subsection (1) are met, with any modifications that the circumstances require.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-11.html"
+  },
+  {
+    "id": "SOR-2002-359-s12",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "12",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Eligibility for a Licence",
+    "text": "12 To be eligible to apply for a licence, a person must be\n(a) an individual who ordinarily resides in Canada; or\n(b) a corporation that has its head office or a branch office in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-12.html"
+  },
+  {
+    "id": "SOR-2002-359-s13",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "13",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Senior Person in Charge and Responsible Person in Charge",
+    "text": "13\n(1) A licensed dealer must designate a senior person in charge, who may, if appropriate, be the licensed dealer, to have overall responsibility for management of the licensed dealer’s Class A precursor activities at the licensed site.\n(2) A licensed dealer must designate a responsible person in charge, who may, if appropriate, be the senior person in charge, to work at the site set out in the licence and have responsibility for supervising, on behalf of the licensed dealer, the licensed dealer’s Class A precursor activities at the site and for ensuring that the activities comply with these Regulations.\n(3) A licensed dealer may designate an alternate responsible person in charge to work at the site set out in the licence and have authority to replace the responsible person in charge when that person is absent.\n(4) The senior person in charge, responsible person in charge and the alternate responsible person in charge\n(a) must be familiar with the provisions of the Act and these Regulations that apply to the licence held by the licensed dealer by whom they are designated; and\n(b) must not have been convicted, as an adult, within the previous 10 years, of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii).\n(5) The responsible person in charge and the alternate responsible person in charge must have sufficient knowledge concerning the use and handling of Class A precursors to which the licence applies, including the risk of those precursors being diverted to an illicit market or use, to enable them to properly perform their responsibilities.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-13.html"
+  },
+  {
+    "id": "SOR-2002-359-s14",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "14",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Application for a Licence",
+    "text": "14\n(1) An application for a licence or to renew a licence pertaining to a Class A precursor shall be made to the Minister and contain the following information\n(a) the applicant’s name or, if the applicant is a corporation, its corporate name, any other registered name with a province and any other trade name under which the applicant intends to carry out the activities set out in the licence or intends to identify itself;\n(a.1) a description of the nature of the business conducted or intended to be conducted by the applicant;\n(a.2) the length of time, if any, the applicant has been in business;\n(b) for each Class A precursor sought to be licensed,\n(i) its name, if any, otherwise a description of its chemical composition,\n(ii) if it is a salt, the name of the salt,\n(iii) if it is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 1 of Schedule VI to the Act that it contains;\n(iv) if it is a drug containing a precursor for which a drug identification number has been assigned under section C.01.014.2 of the Food and Drug Regulations, the drug identification number, and\n(v) if it is a natural health product containing a precursor for which a product number has been assigned under section 8 of the Natural Health Products Regulations, the product number;\n(c) for each precursor mentioned in the application,\n(i) the Class A precursor activity referred to in section 6 that is sought to be licensed and that would be conducted at the site to which the licence would apply,\n(ii) the names of the persons from whom the applicant intends to obtain the precursor, if applicable, and\n(iii) the type of clientele to whom the applicant intends to supply the precursor;\n(c.1) if an establishment licence under section C.01A.008 of the Food and Drug Regulations has been issued to the applicant in respect of a Class A precursor, the number of the licence;\n(c.2) if a site licence under section 29 or 36 of the Natural Health Products Regulations has been issued to the applicant in respect of a Class A precursor, the number of the licence;\n(d) the address, telephone number, facsimile transmission number and e-mail address of the site sought to be licensed and each building within the site where the activity sought to be licensed is to be carried out;\n(e) the postal address for the site and each building referred to in paragraph (d), if different from the address provided under that paragraph;\n(f) the name, date of birth, gender, position with the applicant, telephone number, facsimile transmission number and e-mail address of the senior person in charge for the site;\n(g) the name, date of birth and gender of the responsible person in charge for the site and the alternate responsible person in charge, if any;\n(h) a description of the proposed security measures to be used at the site and when a precursor is transported, sent or delivered, including the measures required under subsection 9(2), section 83 and subsection 85(3);\n(i) a description of the internal controls proposed with respect to precursor activities at the site; and\n(j) in the case of an application to renew, the number of the licence sought to be renewed.\n(2) If the applicant intends to engage in an activity referred to in section 6 respecting Class A precursors at more than one site, a separate application must be made for each site.\n(3) The application for a licence or its renewal must\n(a) be signed by the senior person in charge for the site mentioned in the application; and\n(b) include a statement that\n(i) the information and documents provided in the application are correct and complete to the best of the knowledge of the signatory, and\n(ii) the signatory has the authority to bind the applicant.\n(4) An application for a licence or its renewal must be accompanied by\n(a) declarations signed by the senior person in charge, the responsible person in charge and the alternate responsible person in charge, if any, stating that they have not, as an adult, been convicted within the previous 10 years of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii);\n(b) a document issued by a Canadian police force with respect to each of the persons referred to in paragraph (a), setting out the person’s criminal record for the previous 10 years, as an adult, in respect of designated drug offences and designated criminal offences, or indicating that the person has no such record;\n(c) if any of the persons mentioned in paragraph (a) has ordinarily resided in a country other than Canada in the preceding 10 years, a document issued by a police force of that country setting out the person’s criminal record for the previous 10 years, as an adult, in respect of an offence that would have constituted a designated criminal offence or a designated drug offence if committed in Canada, or indicating that the person has no such record; and\n(d) if applicable, a copy of\n(i) the certificate of incorporation or other constituting instrument for the applicant, and\n(ii) any document filed with the province in which the site sought to be licensed is located that states the applicant’s corporate name and any other name registered with the province under which the applicant will carry out the activities set out in the licence or will identify itself.\n(5) The documents referred to in paragraphs (4)(b) and (c) are not required if the persons referred to in those paragraphs consent in writing\n(a) to having a criminal record check carried out for them, as an adult, in respect of the offences mentioned in those paragraphs during the preceding 10 years;\n(b) to provide all information and to submit to any means of identification required to obtain the criminal record check; and\n(c) to pay the fee established by the Royal Canadian Mounted Police, Criminal Record Verification for Civil Purposes Fee Regulations.",
+    "history": "SOR/2003-153, s. 2(E); SOR/2005-365, s. 10",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-14.html"
+  },
+  {
+    "id": "SOR-2002-359-s15",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "15",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Additional Information",
+    "text": "15 The Minister may, on receiving an application made under this Part, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to process the application.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-15.html"
+  },
+  {
+    "id": "SOR-2002-359-s15.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "15.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Pre-licence Inspection",
+    "text": "15.1 The Minister may, in respect of an applicant or a licensed dealer, at any reasonable time,\n(a) require the inspection of the site used or intended to be used in producing, packaging, selling or providing a Class A precursor or to or from which a Class A precursor has been or is to be imported or exported;\n(b) examine, as part of the inspection, the security measures used or put in place at the site and in respect of the sending, transportation or delivery of precursors;\n(c) examine, as part of the inspection, the internal controls used or put in place at the site with respect to precursor activities; and\n(d) examine, as part of the inspection, the books, registers, electronic data and other records kept in accordance with section 85.",
+    "history": "SOR/2005-365, s. 11; SOR/2025-260, s. 7",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 15.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-15.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s16",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "16",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Issuance of Licence",
+    "text": "16 Subject to section 17, if the requirements of section 14 are met, the Minister shall issue or renew a licence that indicates\n(a) the licence number;\n(b) the name of the licensed dealer or, if the applicant is a corporation, their corporate name;\n(c) the names of all Class A precursors to which the licence applies;\n(d) for each precursor to which the licence applies, the Class A precursor activities authorized by the licence;\n(e) the address of the licensed site where the authorized activities are to be conducted;\n(f) the effective date of the licence;\n(g) the date of expiry of the licence, which may not be later than three years after the effective date; and\n(h) any conditions that are necessary to\n(i) ensure that the international obligations of Canada are respected, or\n(ii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.",
+    "history": "SOR/2025-260, s. 49",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-16.html"
+  },
+  {
+    "id": "SOR-2002-359-s17",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "17",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "17\n(1) Subject to subsection (2), the Minister shall refuse to issue, renew or amend a licence if\n(a) the applicant is not eligible under section 12;\n(b) the Minister has reasonable grounds to believe that any information or document included in the application is false or misleading;\n(c) additional information required under section 15 has not been provided or is insufficient to enable the Minister to process the application;\n(d) the issuance, renewal or amendment of the licence would permit an activity that would not be in compliance with an international obligation of Canada;\n(e) information received from a competent authority, the United Nations or a peace officer raises a reasonable belief that the applicant has been or will be involved in the diversion of a controlled substance or precursor to an illicit market or use;\n(f) the applicant does not have in place the security measures required under subsection 9(2), section 83 and subsection 85(3) with respect to the precursors sought to be licensed;\n(g) the applicant is not, or within the previous 10 years has not been, in compliance with\n(i) a provision of the Act or any regulation made or continued under the Act, or\n(ii) a condition of a licence, registration or import or export permit issued to the applicant under any regulation made or continued under the Act;\n(h) the senior person in charge for the site, the responsible person in charge or the alternate responsible person in charge, if any, has been convicted, as an adult, within the previous 10 years, of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii);\n(i) the proposed internal controls referred to in paragraph 14(1)(i) are not sufficient to\n(i) support a reliable system of record-keeping in respect of Class A precursor activities and Class A precursor inventory at the site, or\n(ii) permit the Minister to audit these precursor activities; or\n(j) the issuance, renewal or amendment of the licence would likely create a risk to public health, safety or security, including the risk of a Class A precursor being diverted to an illicit market or use.\n(2) The Minister is not required to refuse to issue, renew or amend a licence under paragraph (1)(b) or (g) if the applicant\n(a) does not have a history of non-compliance with the Act and any regulation made or continued under the Act; and\n(b) has carried out, or signed an undertaking to carry out, specified corrective measures to ensure compliance with the Act and these Regulations.",
+    "history": "SOR/2005-365, s. 12; SOR/2025-260, s. 8; SOR/2025-260, s. 51(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-17.html"
+  },
+  {
+    "id": "SOR-2002-359-s18",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "18",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Expiration",
+    "text": "18 A licence is valid until the earlier of\n(a) the expiry date set out in the licence, and\n(b) the day on which the licence is revoked or suspended under section 22 or 23 or subsection 24(1).",
+    "history": "SOR/2025-260, s. 9",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-18.html"
+  },
+  {
+    "id": "SOR-2002-359-s19",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "19",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Amendment of Licence",
+    "text": "19\n(1) A licensed dealer proposing to amend the information on their licence shall provide the following documents to the Minister\n(a) an application in writing describing the proposed amendment, accompanied by any supporting documents mentioned in section 14 that are relevant to the proposed amendment; and\n(b) the original licence.\n(2) The application must\n(a) be signed by the senior person in charge for the site; and\n(b) include a statement that the information and documents provided in the application are correct and complete to the best of the knowledge of the signatory.\n(3) Subject to section 17, if the application complies with subsections (1) and (2), the Minister shall amend the licence accordingly and may add any condition necessary to ensure\n(a) that the international obligations of Canada are respected, or\n(b) compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.",
+    "history": "SOR/2003-153, s. 3(E); SOR/2025-260, s. 49",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-19.html"
+  },
+  {
+    "id": "SOR-2002-359-s20",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "20",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Amendment of Application Information",
+    "text": "20\n(1) A licensed dealer must obtain the Minister’s approval before\n(a) designating a replacement for the senior person in charge;\n(b) designating a replacement for either the responsible person in charge or the alternate responsible person in charge, or designating an individual to be the alternate responsible person in charge;\n(b.1) making a change to the security measures used at the site with respect to Class A precursors kept there or described in the licence application under paragraph 14(1)(h) or in a request for approval under this section; or\n(c) making a change to the internal controls applicable to the Class A precursor activities conducted at the site, as described in the licence application or a request approved under this section.\n(2) With a request for approval under paragraph (1)(a) or (b), the licensed dealer must provide the Minister with the following information and documents with respect to the proposed designation:\n(a) in the case of a replacement designation for the senior person in charge,\n(i) the information specified in paragraph 14(1)(f), and\n(ii) the declaration specified in paragraph 14(4)(a) and, subject to subsection 14(5), the documents specified in paragraphs 14(4)(b) and (c); and\n(b) in the case of a replacement designation for either the responsible person in charge or the alternate responsible person in charge, or the designation of an individual to be the alternate responsible person in charge,\n(i) the information specified in paragraph 14(1)(g), and\n(ii) the declaration specified in paragraph 14(4)(a) and, subject to subsection 14(5), the documents specified in paragraphs 14(4)(b) and (c).\n(3) When requesting an approval under paragraph (1)(b.1) or (c), the licensed dealer must provide the Minister with the information that permits the Minister to make an evaluation required under paragraphs 17(1)(f) and (i).\n(4) If a senior person in charge ceases to act in that capacity due to death or other unforseen circumstance, the licensed dealer may authorize another person who satisfies the requirements of subsection 13(4) to act as the interim senior person in charge until approval is granted by the Minister pursuant to paragraph (1)(a) concerning the designation of a replacement for the senior person in charge.",
+    "history": "SOR/2005-365, s. 14",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-20.html"
+  },
+  {
+    "id": "SOR-2002-359-s21",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "21",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Amendment of Application Information",
+    "text": "21\n(1) A licensed dealer shall advise the Minister within 10 days if the senior person in charge, responsible person in charge or alternate responsible person in charge for the site ceases to act in that capacity.\n(2) A licensed dealer shall advise the Minister not later than the next business day if the responsible person in charge for the site ceases to act in that capacity and there is no person designated to act in the capacity of alternate responsible person in charge for the site.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-21.html"
+  },
+  {
+    "id": "SOR-2002-359-s21.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "21.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Changes to Conditions of Licence",
+    "text": "21.1\n(1) The Minister may, at any time other than at the issuance, renewal or amendment of a licence, add a condition to, or modify a condition of, the licence if the Minister gives prior written notice to the holder and has reasonable grounds to believe that the addition or modification is necessary to\n(a) ensure that the international obligations of Canada are respected; or\n(b) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.\n(2) However, the Minister may add a condition to, or modify a condition of, a licence without prior notice if the Minister has reasonable grounds\n(a) to believe that it is necessary to do so to protect public health, safety or security; or\n(b) to suspect that it is necessary to do so to prevent a Class A precursor from being diverted to an illicit market or use.",
+    "history": "SOR/2025-260, s. 10",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 21.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-21.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s21.2",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "21.2",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Changes to Conditions of Licence",
+    "text": "21.2 The Minister may delete from a licence a condition that the Minister determines is no longer necessary. Any such deletion takes effect as soon as the Minister notifies the licensed dealer in writing of the deletion.",
+    "history": "SOR/2025-260, s. 10",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 21.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-21.2.html"
+  },
+  {
+    "id": "SOR-2002-359-s22",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "22",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Licence",
+    "text": "22 The Minister shall revoke a licence at the request of the holder or if the holder informs the Minister that the licence has been lost or stolen.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-22.html"
+  },
+  {
+    "id": "SOR-2002-359-s23",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "23",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Licence",
+    "text": "23\n(1) Subject to subsection (2), the Minister shall revoke a licence if\n(a) the holder is no longer an eligible person under section 12;\n(b) the licence was issued on the basis of false or misleading information or false or falsified documents;\n(c) the licensed dealer has failed to comply with a provision of the Act or any regulation under the Act or a condition of a licence, a registration or an import or export permit issued under any regulation made or continued under the Act;\n(d) it is discovered that the senior person in charge, the responsible person in charge or the alternate responsible person in charge has been convicted, as an adult, within the previous 10 years of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii); or\n(e) information received from a competent authority, the United Nations or a peace officer raises a reasonable belief that the licensed dealer has been or will be involved in the diversion of a controlled substance or precursor to an illicit market or use; or\n(f) the continuation of the licence would likely create a risk to public health, safety or security, including the risk of a Class A precursor being diverted to an illicit market or use.\n(2) The Minister is not required to revoke a licence under paragraph (1)(b) or (c) if the licensed dealer\n(a) does not have a history of non-compliance with the Act and any regulation made or continued under the Act; and\n(b) has carried out, or signed an undertaking to carry out, specified corrective measures to ensure compliance with the Act and these Regulations.\n(3) The Minister may revoke a licence if the licensed dealer fails to comply with a decision of the Minister to suspend the licence under subsection 24(1) or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 15; SOR/2025-260, s. 11; SOR/2025-260, s. 51(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-23.html"
+  },
+  {
+    "id": "SOR-2002-359-s24",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "24",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Licence",
+    "text": "24\n(1) The Minister shall, without prior notice, suspend a licence in respect of any authorized activities in relation to any Class A precursor if the Minister has reasonable grounds\n(a) to believe that the suspension is necessary to protect public health, safety or security; or\n(b) to suspect that the continuation of the activities presents a risk of a Class A precursor being diverted to an illicit market or use.\n(2) The Minister shall reinstate the licence in respect of any activities affected by the suspension if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2005-365, s. 16; SOR/2025-260, s. 12",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-24.html"
+  },
+  {
+    "id": "SOR-2002-359-s25",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "25",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Application for Import Permit",
+    "text": "25\n(1) To apply for a Class A import permit, a licensed dealer shall make an application to the Minister that contains the following information and statement:\n(a) the licensed dealer’s name and address and the number of their licence;\n(b) the licensed dealer’s business registration number assigned by the Minister of National Revenue;\n(c) for the Class A precursor sought to be imported\n(i) its name or a description of its chemical composition, as stated in the licence, and Harmonized System Code,\n(ii) if it is a salt, the name of the salt,\n(iii) if it is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 1 of Schedule VI to the Act that it contains,\n(iv) the quantity sought to be imported, and, if it is a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains, and\n(v) in the case of a raw material, its purity;\n(d) the name of the exporter from whom the precursor is being obtained and their address in the country of export;\n(e) the proposed means of transportation;\n(e.1) the name of any proposed country of transit or transhipment;\n(f) the name of the carrier that is proposed to transport the precursor into Canada;\n(g) the proposed port of entry into Canada;\n(h) the proposed date of entry into Canada;\n(i) the name and address of the proposed customs broker for the licensed dealer, if any; and\n(j) a statement that the licensed dealer consents to the disclosure of information contained in the application to the INCB and the competent authority in the country of export for the purpose of verifying information contained in the application.\n(2) The application must\n(a) be signed by the responsible person in charge or the alternate responsible person in charge, if any, for the site to which the Class A precursor will be transported after being released under the Customs Act; and\n(b) include a statement that all information set out in the application is correct and complete to the best of the knowledge of the signatory.\n(3) The application may deal with more than one Class A precursor for the same shipment.",
+    "history": "SOR/2005-365, s. 17",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-25.html"
+  },
+  {
+    "id": "SOR-2002-359-s26",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "26",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Issuance of Import Permit",
+    "text": "26\n(1) Subject to section 27, if the requirements of section 25 are met, the Minister shall issue to the licensed dealer a Class A import permit that indicates\n(a) the permit number;\n(b) the information referred to in paragraphs 25(1)(a) to (i);\n(c) the effective date;\n(d) the date of expiry, being the earlier of\n(i) a date determined by the Minister that is not more than 180 days after the effective date, and\n(ii) the expiry date set out in the applicant’s licence; and\n(e) any conditions that are necessary to\n(i) ensure that the international obligations of Canada are respected, or\n(ii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.\n(2) A Class A import permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the day on which the licence pertaining to the permit is revoked or suspended under section 22 or 23 or subsection 24(1), and\n(c) the day on which the permit is revoked or suspended under section 29 or 30 or subsection 31(1).",
+    "history": "SOR/2025-260, s. 13; SOR/2025-260, s. 49",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-26.html"
+  },
+  {
+    "id": "SOR-2002-359-s27",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "27",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "27 The Minister shall refuse to issue a Class A import permit if\n(a) a circumstance described in any of paragraphs 17(1)(b) to (g) and (j), with any modifications that the circumstances require, exists with respect to the permit application;\n(b) the applicant does not hold a licence that applies to the Class A precursor sought to be imported or the applicant’s licence will expire before the proposed date of entry to Canada;\n(c) the applicant has been informed that one of the following applications made by the applicant with regard to the licence pertaining to the Class A precursor sought to be imported is to be refused under section 17, namely,\n(i) an application under section 14 to issue or renew the licence, or\n(ii) an application under section 19 to amend the licence; or\n(d) the Minister has reasonable grounds to believe that the import shipment to which the permit would apply would contravene the laws of the country of export or any country of transit or transhipment.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-27.html"
+  },
+  {
+    "id": "SOR-2002-359-s28",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "28",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Surrender of Import Permit",
+    "text": "28 The holder of a Class A import permit shall ensure that an official copy of the permit is surrendered to a customs officer at the port of entry at the time of import.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-28.html"
+  },
+  {
+    "id": "SOR-2002-359-s28.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "28.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Declaration",
+    "text": "28.1\n(1) Within 15 days after a shipment containing a Class A precursor is released under the Customs Act, the holder of the Class A import permit for the shipment shall provide the Minister with a declaration containing the following information:\n(a) the name of the holder and permit number for the shipment;\n(b) the port of entry into Canada for the shipment;\n(c) the date the shipment was released under the Customs Act;\n(d) the name of the precursor being shipped or a description of its chemical composition, as stated in the permit; and\n(e) the quantity of the precursor being shipped and, if it is a preparation or mixture, the quantity of all of the precursors set out in Part 1 of Schedule VI to the Act that it contains.\n(2) The declaration must\n(a) be signed by the responsible person in charge or the alternate responsible person in charge for the licensed site to which the shipment will be transported after being released under the Customs Act; and\n(b) include a statement that all information set out in the declaration is correct and complete to the best of the knowledge of the signatory.",
+    "history": "SOR/2005-365, s. 18",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 28.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-28.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s29",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "29",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "29 The Minister shall revoke a Class A import permit at the request of the holder or if the holder informs the Minister that the permit has been lost or stolen.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-29.html"
+  },
+  {
+    "id": "SOR-2002-359-s30",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "30",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "30\n(1) Subject to subsection (2), the Minister shall revoke a Class A import permit if\n(a) a circumstance described in any of paragraphs 23(1)(a) to (f) exists with respect to the licence pertaining to the Class A precursor to be imported; or\n(b) the permit was issued on the basis of false or misleading information or false or falsified documents.\n(2) The Minister is not required to revoke a Class A import permit under subsection (1) if the holder of the permit meets the conditions referred to in subsection 23(2).\n(3) The Minister may revoke a Class A import permit if the holder fails to comply with a decision of the Minister to suspend the permit under subsection 31(1) or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 19; SOR/2025-260, s. 14",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-30.html"
+  },
+  {
+    "id": "SOR-2002-359-s31",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "31",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "31\n(1) The Minister shall suspend a Class A import permit without prior notice if\n(a) the licence pertaining to the Class A precursor sought to be imported has expired or has been suspended or revoked;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health, safety or security;\n(b.1) the Minister has reasonable grounds to suspect that the continuation of the permit presents a risk of a Class A precursor being diverted to an illicit market or use; or\n(c) it is discovered that the import would contravene the laws of the country of export or a country of transit or transhipment.\n(2) The Minister shall reinstate the Class A import permit if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2005-365, s. 20; SOR/2025-260, s. 15",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-31.html"
+  },
+  {
+    "id": "SOR-2002-359-s32",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "32",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Application for Export Permit",
+    "text": "32\n(1) To apply for a Class A export permit, a licensed dealer shall make an application to the Minister that contains the following information and statements:\n(a) the licensed dealer’s name and address and the number of their licence;\n(b) the licensed dealer’s business number assigned by the Minister of National Revenue;\n(c) for the Class A precursor sought to be exported\n(i) its name or a description of its chemical composition, as stated in the licence, and Harmonized System Code,\n(ii) if it is a salt, the name of the salt,\n(iii) if it is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 1 of Schedule VI to the Act that it contains,\n(iv) the quantity sought to be exported, and, if it is a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains, and\n(v) in the case of a raw material, its purity;\n(d) the name of the importer and their address in the country of final destination;\n(e) the proposed means of transportation;\n(e.1) the name of any proposed country of transit or transhipment;\n(f) the name of the carrier that is proposed to transport the precursor through the port of exit;\n(g) the proposed port of exit from Canada;\n(h) the proposed date of export;\n(i) the name and address of the proposed customs broker for the licensed dealer, if any;\n(j) a statement by the licensed dealer that to the best of their knowledge the export would not contravene the laws of the country of final destination or any country of transit or transhipment; and\n(k) a statement that the licensed dealer consents to the disclosure of information contained in the application to the INCB and the competent authority in the country of import for the purpose of verifying information contained in the application.\n(2) The application must\n(a) be signed by the responsible person in charge or the alternate responsible person in charge, if any, for the site from which the Class A precursor will be transported to the port of exit; and\n(b) include a statement that all information set out in the application is correct and complete to the best of the knowledge of the signatory.\n(3) The application may deal with more than one Class A precursor for the same shipment.",
+    "history": "SOR/2005-365, s. 21",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-32.html"
+  },
+  {
+    "id": "SOR-2002-359-s33",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "33",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Issuance of Export Permit",
+    "text": "33\n(1) Subject to section 34, if the requirements of section 32 are met, the Minister shall issue to the licensed dealer a Class A export permit that indicates\n(a) the permit number;\n(b) the information referred to in paragraphs 32(1)(a) to (i);\n(c) the effective date;\n(d) the date of expiry, being the earliest of\n(i) a date determined by the Minister that is not more than 180 days after the effective date,\n(ii) the expiry date set out in the applicant’s licence, and\n(iii) the expiry date of any import authorization pertaining to the Class A precursor shipment that has been issued by the competent authority in the country of final destination; and\n(e) any conditions that are necessary to\n(i) ensure that the international obligations of Canada are respected,\n(ii) ensure compliance with any requirement of the country of final destination or any country of transit or transhipment, or\n(iii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.\n(2) A Class A export permit is valid until the earliest of\n(a) the expiry date set out in the permit,\n(b) the day on which the licence pertaining to the permit is revoked or suspended under section 22 or 23 or subsection 24(1), and\n(c) the day on which the permit is revoked or suspended under section 36 or 37 or subsection 38(1).",
+    "history": "SOR/2025-260, s. 16; SOR/2025-260, s. 49; SOR/2025-260, s. 52(F)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-33.html"
+  },
+  {
+    "id": "SOR-2002-359-s34",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "34",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "34 The Minister shall refuse to issue a Class A export permit if\n(a) a circumstance described in any of paragraphs 17(1)(b) to (g) and (j), with any modifications that the circumstances require, exists with respect to the permit application;\n(b) the applicant does not hold a licence that applies to the Class A precursor sought to be exported or the applicant’s licence will expire before the proposed date of export;\n(c) the applicant has been informed that one of the following applications made by the applicant with regard to the licence pertaining to the Class A precursor sought to be exported is to be refused under section 17, namely,\n(i) the application under section 14 to issue or renew the licence, or\n(ii) an application under section 19 to amend the licence;\n(d) the Minister has reasonable grounds to believe that the export shipment to which the permit would apply would contravene the laws of the country of final destination or any country of transit or transhipment;\n(e) within seven days after the Minister sends pre-export notification of the proposed export to the competent authority in the country of final destination, the Minister receives written notice from the authority that it has refused to authorize the proposed import or that it objects to the import; or\n(f) the shipment would not be in conformity with the import authorization or letter of non-objection issued by the competent authority in the proposed country of final destination.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-34.html"
+  },
+  {
+    "id": "SOR-2002-359-s35",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "35",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Surrender of Export Permit",
+    "text": "35 The holder of a Class A export permit shall ensure that\n(a) an official copy of the permit is attached to the Class A precursor shipment; and\n(b) an official copy of the permit is surrendered to a customs officer at the port of exit at the time of export.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-35.html"
+  },
+  {
+    "id": "SOR-2002-359-s35.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "35.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Declaration",
+    "text": "35.1\n(1) Within 15 days after a shipment containing a Class A precursor is exported, the holder of a Class A export permit for the shipment shall provide the Minister with a declaration containing the following information:\n(a) the name of the holder and permit number for the shipment;\n(b) the port of exit from Canada for the shipment;\n(c) the date of export;\n(d) the name of the precursor being shipped or a description of its chemical composition, as stated in the permit; and\n(e) the quantity of the precursor being shipped and, if it is a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains.\n(2) The declaration must\n(a) be signed by the responsible person in charge or the alternate responsible person in charge for the licensed site from which the shipment will be transported to the port of exit; and\n(b) include a statement that all information set out in the declaration is correct and complete to the best of the knowledge of the signatory.",
+    "history": "SOR/2005-365, s. 22",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 35.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-35.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s36",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "36",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "36 The Minister shall revoke a Class A export permit at the request of the holder or if the holder informs the Minister that the permit has been lost or stolen.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-36.html"
+  },
+  {
+    "id": "SOR-2002-359-s37",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "37",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "37\n(1) Subject to subsection (2), the Minister shall revoke a Class A export permit if\n(a) a circumstance described in any of paragraphs 23(1)(a) to (f) exists with respect to the licence pertaining to the Class A precursor to be exported; or\n(b) the export permit was issued on the basis of false or misleading information or false or falsified documents.\n(2) The Minister is not required to revoke a Class A export permit under subsection (1) if the holder of the permit meets the conditions referred to in subsection 23(2).\n(3) The Minister may revoke a Class A export permit if the holder fails to comply with a decision of the Minister to suspend the permit under subsection 38(1) or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 23; SOR/2025-260, s. 17",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-37.html"
+  },
+  {
+    "id": "SOR-2002-359-s38",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "38",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "38\n(1) The Minister shall suspend a Class A export permit without prior notice if\n(a) the licence pertaining to the Class A precursor sought to be exported has expired or has been suspended or revoked;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health, safety or security;\n(b.1) the Minister has reasonable grounds to suspect that the continuation of the permit presents a risk of a Class A precursor being diverted to an illicit market or use;\n(c) the shipment would not be in conformity with an import authorization or letter of non-objection issued by the competent authority in the country of final destination; or\n(d) it is discovered that the export would contravene the laws of the country of final destination or a country of transit or transhipment.\n(2) The Minister shall reinstate the Class A export permit if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2005-365, s. 24; SOR/2025-260, s. 18",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-38.html"
+  },
+  {
+    "id": "SOR-2002-359-s39",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "39",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Application for a Permit for Transit or Transhipment",
+    "text": "39\n(1) If a Class A precursor is to be shipped from one country to another country by a route that requires it to be in transit through Canada or to be transhipped in Canada, the exporter in the country of export or an agent or mandatary in Canada of that exporter must apply to the Minister for a permit for transit or transhipment by providing the following information:\n(a) the name of the exporter and their address and telephone number in the country of export;\n(b) the name of the importer and their address and telephone number in the country of final destination;\n(c) the name, address and telephone number of the person who will be responsible for the precursor while it is in Canada;\n(d) with respect to the Class A precursor for which the permit is requested,\n(i) its name, if any, otherwise a description of its chemical composition, and Harmonized System Code,\n(ii) if it is a salt, the name of the salt,\n(iii) if it is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 1 of Schedule VI to the Act that it contains,\n(iv) the quantity sought to be shipped and, if it is a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains, and\n(v) in the case of a raw material, its purity;\n(e) the expected date of transit or transhipment in Canada;\n(f) the proposed ports of entry into and exit from Canada;\n(g) each proposed means of transportation that is to be used in Canada for the precursor; and\n(h) in the case of a transhipment, the address, if applicable, of every place in Canada at which the precursor will be stored during the transhipment and the expected duration of each storage.\n(2) The application must be accompanied by\n(a) a copy of the export authorization issued by the competent authority in the country of export, if applicable; and\n(b) a copy of the import authorization issued by the competent authority in the country of final destination, if applicable.\n(3) The application must\n(a) be signed by a person who is authorized for that purpose by the exporter, who may be an agent or mandatary in Canada of the exporter; and\n(b) state that all the information submitted in support of the application is correct and complete to the best of the knowledge of the signatory.",
+    "history": "SOR/2005-365, s. 25; SOR/2018-69, s. 80(E)",
+    "last_amended": "2018-04-04",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-39.html"
+  },
+  {
+    "id": "SOR-2002-359-s40",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "40",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Issuance of a Permit for Transit or Transhipment",
+    "text": "40 Subject to section 41, if the requirements of section 39 are met, the Minister shall issue to the applicant a permit for transit or transhipment that contains the following information:\n(a) the permit number;\n(b) the information referred to in paragraphs 39(1)(a) to (h);\n(c) the countries of export and final destination and the numbers and expiry dates of the export and import authorizations issued by a competent authority in each of those countries, if applicable;\n(d) the effective date and the expiry date of the permit; and\n(e) any conditions that are necessary to\n(i) ensure that the international obligations of Canada are respected,\n(ii) ensure compliance with any requirement of the country of final destination or any country of transit or transhipment, or\n(iii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.",
+    "history": "SOR/2025-260, s. 19",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-40.html"
+  },
+  {
+    "id": "SOR-2002-359-s41",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "41",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "41 The Minister shall refuse to issue a permit for transit or transhipment if the Minister has reasonable grounds to believe that\n(a) the issuance of the permit\n(i) would not be in conformity with an international obligation of Canada,\n(ii) would not be in compliance with the Act, any regulation under the Act, or a law of the country of export, of the country of final destination or of a country of transit or transhipment, or\n(iii) would likely create a risk to public health, safety or security, including the risk of a Class A precursor being diverted to an illicit market or use; or\n(b) the import authorization issued by a competent authority in the country of final destination has expired or has been suspended or revoked.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-41.html"
+  },
+  {
+    "id": "SOR-2002-359-s42",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "42",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Surrender of Permit",
+    "text": "42 The holder of a permit for transit or transhipment shall surrender an official copy of the permit to a customs officer at the port of entry set out in the permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-42.html"
+  },
+  {
+    "id": "SOR-2002-359-s43",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "43",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Notice of Transit or Transhipment",
+    "text": "43 Within 15 days after a shipment departs from Canada, the holder of a permit for transit or transhipment that applies the shipment must notify the Minister in writing of the departure date.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-43.html"
+  },
+  {
+    "id": "SOR-2002-359-s44",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "44",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "44 The Minister shall revoke a permit for transit or transhipment at the request of the holder or if the holder informs the Minister that the permit has been lost or stolen.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-44.html"
+  },
+  {
+    "id": "SOR-2002-359-s45",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "45",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "45\n(1) Subject to subsection (2), the Minister shall revoke a permit for transit or transhipment if\n(a) the permit was issued on the basis of false or misleading information or false or falsified documents;\n(b) the holder of the permit has failed to comply with a provision of the Act or any regulation under the Act or a condition of a permit for transit or transhipment issued under these Regulations;\n(c) information received from a competent authority, the United Nations or a peace officer raises a reasonable belief that the licensed dealer has been or will be involved in the diversion of a controlled substance or precursor to an illicit market or use; or\n(d) the continuation of the permit would likely create a risk to public health, safety or security, including the risk of a Class A precursor being diverted to an illicit market or use.\n(2) The Minister is not required to revoke a permit under paragraph (1)(a) or (b) if the holder of the permit\n(a) does not have a history of non-compliance with the Act and any regulation made or continued under the Act; and\n(b) has carried out, or signed an undertaking to carry out, specified corrective measures to ensure compliance with the Act and these Regulations.\n(3) The Minister may revoke a permit if the holder fails to comply with a decision of the Minister to suspend the permit under subsection 46(1) or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 26; SOR/2025-260, s. 20; SOR/2025-260, s. 51(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-45.html"
+  },
+  {
+    "id": "SOR-2002-359-s46",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "46",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "46\n(1) The Minister shall suspend a permit for transit or transhipment without prior notice if\n(a) there has been an expiration, suspension or revocation of\n(i) the export permit issued by the competent authority in the country of origin, or\n(ii) the import permit issued by the country of final destination;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health, safety or security; or\n(c) the Minister has reasonable grounds to suspect that the continuation of the permit presents a risk of a Class A precursor being diverted to an illicit market or use.\n(2) The Minister shall reinstate the permit for transit or transhipment if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2005-365, s. 27; SOR/2025-260, s. 21",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-46.html"
+  },
+  {
+    "id": "SOR-2002-359-s47",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "47",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Destruction",
+    "text": "47\n(1) No licensed dealer may destroy a Class A precursor except in accordance with subsections (2) to (4).\n(2) A licensed dealer may destroy, at the site set out in their licence, a Class A precursor named in it if\n(a) prior to the destruction, the licensed dealer makes a record showing;\n(i) the name of the precursor, if any, otherwise a description of its chemical composition, and\n(ii) the quantity of the precursor to be destroyed and, in the case of a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains;\n(b) the destruction is conducted in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction;\n(c) the licensed dealer makes a record of the date and method of destruction;\n(d) the destruction occurs in the presence of at least two qualified witnesses who work for the licensed dealer, one of whom is the responsible person in charge or the alternate responsible person in charge, if any, for the licensed site; and\n(e) once the destruction is completed, the person carrying out the destruction and each person mentioned in paragraph (d) sign and date a joint declaration certifying that the precursor was completely destroyed, to which each signatory shall add their name in printed letters.\n(3) A person is qualified to witness the destruction of a Class A precursor if\n(a) the person is the responsible person in charge for the site or, if applicable, the alternate responsible person in charge for the site set out in the licence; or\n(b) the person works for or provides services to the licensed dealer and acts in a senior position.\n(4) If a Class A precursor is to be destroyed elsewhere than at the licensed site, the licensed dealer must ensure that\n(a) all reasonable measures are taken to ensure the security of the precursor during transit in order to prevent its diversion to an illicit market or use;\n(b) the destruction is carried out by a business that specializes in the destruction of dangerous goods;\n(c) the destruction is conducted in accordance with a method that complies with all federal, provincial and municipal environmental protection legislation applicable to the place of destruction; and\n(d) once the destruction is completed, the individual within the business carrying out the destruction provides the licensed dealer with a declaration attesting to the complete destruction of the precursor, showing\n(i) the name of the precursor, if any, otherwise a description of its chemical composition, and\n(ii) the quantity of the precursor destroyed and, in the case of a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains;\n(iii) the date of destruction,\n(iv) the method of destruction, and\n(v) their name and signature as well as the name and signature of another person within the business who witnessed the destruction.",
+    "history": "SOR/2005-365, s. 28; SOR/2025-260, s. 22",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-47.html"
+  },
+  {
+    "id": "SOR-2002-359-s48",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "48",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Application for Authorization Certificate",
+    "text": "48\n(1) With respect to a Class A precursor that is a preparation or mixture, a person who produces or imports, or desires to do so, may apply for an authorization certificate with respect to the preparation or mixture by submitting an application to the Minister containing the following information and statements:\n(a) the applicant’s name or, if the applicant is a corporation, their corporate name;\n(b) if the applicant is a licensed dealer, the number of their licence;\n(b.1) if the applicant is not the producer of the preparation or mixture, the name of the person who produced the precursor or, if the person is a corporation, its corporate name;\n(b.2) the address, telephone number and facsimile transmission number, if any, of the person who produced the preparation or mixture;\n(c) in respect of the preparation or mixture for which the application is made\n(i) its name, if any, otherwise a description of its chemical composition, and its brand name, if any,\n(ii) its qualitative and quantitative composition including all chemical ingredients,\n(iii) its physical and chemical properties and any difference between those properties and the physical and chemical properties of the chemical ingredients that are precursors set out in Part 1 of Schedule VI to the Act,\n(iv) the type of analyses used to evaluate its purity and stability, and\n(v) its intended use;\n(d) a statement, by the person who produced the preparation or mixture, that the preparation or mixture is made in such a way that no precursors set out in Part 1 of Schedule VI to the Act can be readily extracted, having regard to the complexity and cost of extraction, and that the preparation or mixture cannot be used in the production of a controlled substance; and\n(e) a statement, by the person who produced the preparation or mixture, justifying the application for the certificate, and identifying the scientific principles and any other information in support of the statement under paragraph (d).\n(2) The application must\n(a) be signed by\n(i) a person working for the applicant having supervisory responsibilities pertaining to the preparation or mixture and sufficient knowledge to confirm the information set out in the application, or\n(ii) the senior person in charge for the site, if the applicant is a licensed dealer; and\n(b) include a statement that all information set out in the application is correct and complete to the best of the knowledge of the signatory.",
+    "history": "SOR/2005-365, s. 30",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-48.html"
+  },
+  {
+    "id": "SOR-2002-359-s49",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "49",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Issuance of Authorization Certificate",
+    "text": "49\n(1) Subject to section 50, if an application complies with the requirements of section 48, the Minister shall issue to the applicant an authorization certificate that indicates\n(a) the certificate number;\n(b) the name, if any, of the preparation or mixture that is the subject of the certificate, otherwise a description of its chemical composition, and its brand name, if any;\n(c) the name of the applicant or, if the applicant is a corporation, their corporate name;\n(c.1) if the applicant is not the producer of the preparation or mixture, the name of the person who produced the precursor or, if the person is a corporation, its corporate name;\n(d) the effective date; and\n(e) any conditions that are necessary to\n(i) ensure that international obligations of Canada are respected, and\n(ii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class A precursor being diverted to an illicit market or use.\n(2) The holder of an authorization certificate shall, on request, provide a copy of the certificate to any person conducting an activity in relation to the preparation or mixture to which the certificate applies.",
+    "history": "SOR/2005-365, s. 32; SOR/2025-260, s. 49",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-49.html"
+  },
+  {
+    "id": "SOR-2002-359-s50",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "50",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "50 The Minister shall refuse to issue an authorization certificate if, according to the information provided and scientific data or other information or evidence available, a precursor set out in Part 1 of Schedule VI to the Act can be readily extracted from the preparation or mixture that is the subject of the application, having regard to the complexity and cost of extraction, or the preparation or mixture can be used in the production of a controlled substance.",
+    "history": "SOR/2005-365, s. 33",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-50.html"
+  },
+  {
+    "id": "SOR-2002-359-s51",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "51",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Document Accompanying Shipment",
+    "text": "51 A person who imports or exports a Class A precursor that is a preparation or mixture mentioned in an authorization certificate shall ensure that the shipment is accompanied by a document containing:\n(a) a statement that the preparation or mixture is subject to an authorization certificate under section 49; and\n(b) the certificate number for the preparation or mixture.",
+    "history": "SOR/2005-365, s. 34",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-51.html"
+  },
+  {
+    "id": "SOR-2002-359-s52",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "52",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Certificate",
+    "text": "52 The Minister shall revoke an authorization certificate at the request of the holder.",
+    "history": "SOR/2005-365, s. 34",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-52.html"
+  },
+  {
+    "id": "SOR-2002-359-s53",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "53",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Certificate",
+    "text": "53\n(1) The Minister shall revoke an authorization certificate if it was issued on the basis of false or misleading information or false or falsified documents.\n(2) The Minister may revoke an authorization certificate if the holder fails to comply with a decision of the Minister to suspend the certificate under section 54 or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 34; SOR/2025-260, s. 23",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-53.html"
+  },
+  {
+    "id": "SOR-2002-359-s54",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "54",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Certificate",
+    "text": "54 The Minister shall, without prior notice, suspend an authorization certificate if\n(a) new scientific evidence or other new information demonstrates that a precursor set out in Part 1 of Schedule VI to the Act can be readily extracted from the preparation or mixture mentioned in the certificate, having regard to the complexity and cost of extraction, or demonstrates that the preparation or mixture may be or has been used in the production of a controlled substance;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health, safety or security; or\n(c) the Minister has reasonable grounds to suspect that the continuation of the certificate presents a risk of a Class A precursor being diverted to an illicit market or use.",
+    "history": "SOR/2005-365, s. 34",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-54.html"
+  },
+  {
+    "id": "SOR-2002-359-s54.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "54.1",
+    "marginal_note": "",
+    "part": "PART 1 - Class A Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Certificate",
+    "text": "54.1 The Minister shall reinstate a suspended authorization certificate if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2025-260, s. 24",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 54.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-54.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s55",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "55",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Exemption",
+    "text": "55 With respect to a Class B precursor that is a preparation or mixture, a person who conducts an activity mentioned in section 57 is exempt from the requirements of these Regulations, except requirements applying to production for the purpose of sale or provision, if the preparation or mixture contains a precursor set out in Part 2 of Schedule VI to the Act and the contained precursor, either alone or with any other precursor of the same type, does not constitute more than 30% of the preparation or mixture by weight or volume, in the case of a solid or liquid, respectively.",
+    "history": "SOR/2005-365, s. 35",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-55.html"
+  },
+  {
+    "id": "SOR-2002-359-s56",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "56",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Exemption",
+    "text": "56 A person who uses a Class B precursor that is described in section 55 or is the subject of an authorization certificate under section 77, to produce another Class B precursor that is a preparation or mixture, is exempt from the requirements of these Regulations in respect of that production.",
+    "history": "SOR/2005-365, s. 35",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-56.html"
+  },
+  {
+    "id": "SOR-2002-359-s57",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "57",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Limitation on Activities",
+    "text": "57\n(1) No person other than a registered dealer may produce a Class B precursor for the purpose of sale or provision.\n(2) A registered dealer may import a Class B precursor.\n(3) Subject to subsection (4), a registered dealer may export a Class B precursor and may possess the precursor for the purpose of the export.\n(4) In the case of a country named in a table referred to in paragraph (a) or (b) and a Class B precursor identified in the table as one requiring notice of pre-exportation to that country, a registered dealer may only export the Class B precursor to the country if the registered dealer holds a Class B export permit in respect of the precursor and complies with the conditions of the permit:\n(a) the table entitled “Governments that have requested pre-export notifications pursuant to article 12, paragraph 10(a), of the 1988 Convention”, contained in the most recent INCB annual report concerning the implementation of article 12 of the United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances of 1988; or\n(b) the table entitled Supplementary Table of Countries Requiring Pre-Export Notification With Regard to Class B Precursors, published by the Department of Health, as amended from time to time, listing the countries that, according to notification from the INCB to the Minister since publication of the most recent annual report referred to in paragraph (a), have made a formal request to the United Nations to receive notice of pre-exportation in respect of the shipment to the country of Class B precursors.",
+    "history": "SOR/2025-260, s. 51(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-57.html"
+  },
+  {
+    "id": "SOR-2002-359-s57.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "57.1",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Authorization Concerning Preparations and Mixtures",
+    "text": "57.1 Despite section 57, with respect to a Class B precursor that is a preparation or mixture, a person may import, export or possess for those purposes if\n(a) the preparation or mixture is the subject of an authorization certificate under section 77; and\n(b) no notice indicating that the certificate has been revoked or is under suspension appears on a Government of Canada website.",
+    "history": "SOR/2005-365, s. 36; SOR/2021-46, s. 23",
+    "last_amended": "2021-03-31",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 57.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-57.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s58",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "58",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Eligibility",
+    "text": "58 To be eligible to apply for registration, a person must be\n(a) an individual who ordinarily resides in Canada; or\n(b) a corporation that has its head office or a branch office in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-58.html"
+  },
+  {
+    "id": "SOR-2002-359-s59",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "59",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Eligibility",
+    "text": "59\n(1) A registered dealer must designate a senior person in charge, who may, if appropriate, be the registered dealer, to have overall responsibility for management of the registered dealer’s Class B precursor activities.\n(2) A registered dealer must designate a contact person, for each site where the registered dealer conducts Class B precursor activities, to work at the site, who may, if appropriate, be the senior person in charge, and who has good knowledge of the Class B precursor activities carried out at the site and the use and handling of the relevant precursors including the risk of those precursors being diverted to an illicit market or use.\n(3) The senior person in charge\n(a) must be familiar with the provisions of the Act and these Regulations that apply to the registered dealer’s Class B precursor activities and have sufficient knowledge concerning the use and handling of the Class B precursors dealt with by the registered dealer to which the registration applies, including the risk of those precursors being diverted to an illicit market or use, to enable them to properly perform their responsibilities; and\n(b) must not have been convicted, as an adult, within the previous 10 years, of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-59.html"
+  },
+  {
+    "id": "SOR-2002-359-s60",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "60",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Application",
+    "text": "60\n(1) An application for registration or to renew a registration shall be made to the Minister and contain the following information and statement:\n(a) the applicant’s name or, if the applicant is a corporation, their corporate name and any other name registered with a province, under which the applicant will carry out the activities set out in the application or will identify itself;\n(b) the applicant’s address or, if the applicant is a corporation, their head office address in Canada, if applicable;\n(c) the applicant’s precursor activity profile concerning Class B precursors, being\n(i) the name, if any, of each Class B precursor that the applicant intends to produce for sale or provision, import, export or have in possession for export, otherwise a description of its chemical composition,\n(ii) if a Class B precursor referred to in subparagraph (i) is a preparation or mixture, its product classification having regard to its intended use and the names of all precursors set out in Part 2 of Schedule VI to the Act that it contains;\n(iii) the Class B precursor activity mentioned in section 57 that the applicant intends to carry out in respect of each precursor identified under subparagraphs (i),\n(iv) the address of each site where the applicant intends to conduct Class B precursor activities, and\n(v) the postal address of each site to which subparagraph (iv) applies, if different,\n(d) the name, date of birth and gender of the senior person in charge and their telephone number, facsimile transmission number and e-mail address;\n(e) for each site referred to in subparagraph (c)(iv), the name, telephone number, facsimile transmission number and e-mail address of the contact person to be reached to obtain information concerning precursor activity at the site;\n(f) in the case of an application to renew a registration, the number of the registration to be renewed; and\n(g) a statement that the internal controls pertaining to Class B precursors are sufficient to support a reliable system of record-keeping in respect of the precursor activities and precursor inventory applicable to the registered dealer’s precursor activity profile and to permit the Minister to verify those activities.\n(2) The application must\n(a) be signed by the senior person in charge for the applicant; and\n(b) include a statement by the signatory that\n(i) the information and documents provided in the application are correct and complete to the best of the knowledge of the signatory, and\n(ii) the senior person in charge has the authority to bind the applicant.\n(3) The application must be accompanied by\n(a) a statement signed by the senior person in charge stating that they have not, as an adult, been convicted within the previous 10 years of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii);\n(b) a statement signed by the senior person in charge\n(i) consenting to having a criminal record check carried out for them, as an adult, in respect of the offences mentioned in paragraph (a) during the preceding 10 years,\n(ii) agreeing to provide all information and to submit to any means of identification required to obtain the criminal record check, and\n(iii) to pay the fee established by the Royal Canadian Mounted Police, Criminal Record Verification for Civil Purposes Fee Regulations; and\n(c) if applicable, a copy of\n(i) the certificate of incorporation or other constituting instrument for the applicant, and\n(ii) any document filed with a province in which there is a site referred to in subparagraph (1)(c)(iv) that states the applicant’s corporate name and any other name registered with the province under which the applicant will carry out activities in respect of precursors or will identify itself.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-60.html"
+  },
+  {
+    "id": "SOR-2002-359-s61",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "61",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Additional Information",
+    "text": "61 The Minister may, on receiving an application made under this Part, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to process the application.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-61.html"
+  },
+  {
+    "id": "SOR-2002-359-s62",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "62",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Registration and Certificate",
+    "text": "62 Subject to section 63, if the requirements of section 60 are met, the Minister shall register the applicant or renew the applicant’s registration, and issue a registration certificate indicating\n(a) the registration number;\n(b) the name of the registered dealer or, if the registered dealer is a corporation, its corporate name;\n(c) the applicant’s address or, if the applicant is a corporation, its head office address in Canada, if applicable;\n(d) the effective date of the certificate;\n(e) the date of expiry of the certificate; and\n(f) any conditions that are necessary to\n(i) ensure that the international obligations of Canada are respected, or\n(ii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class B precursor being diverted to an illicit market or use.",
+    "history": "SOR/2025-260, s. 49",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-62.html"
+  },
+  {
+    "id": "SOR-2002-359-s63",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "63",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "63\n(1) Subject to subsection (2), the Minister shall refuse to register an applicant or renew an applicant’s registration if\n(a) the applicant is not eligible under section 58;\n(b) the Minister has reasonable grounds to believe that any information or document included in the application is false or misleading;\n(c) additional information required under section 61 has not been provided or is insufficient to process the application;\n(d) the registration would permit an activity that would not be in compliance with an international obligation of Canada;\n(e) information received from a competent authority, the United Nations or a peace officer raises a reasonable belief that the applicant has been or will be involved in the diversion of a controlled substance or precursor to an illicit market or use;\n(f) the applicant is not, or within the previous 10 years has not been, in compliance with\n(i) a provision of the Act or a regulation made or continued under the Act, or\n(ii) a condition of a licence, registration certificate or permit issued to it under any regulation made or continued under the Act;\n(g) the senior person in charge mentioned in the application has been convicted, as an adult, within the previous 10 years of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii); or\n(h) the registration would likely create a risk to public health, safety or security, including the risk of a Class B precursor being diverted to an illicit market or use.\n(2) The Minister is not required to refuse to register an applicant or renew an applicant’s registration under paragraph (1)(b) or (f) if the applicant\n(a) does not have a history of non-compliance with the Act and any regulation made or continued under the Act; and\n(b) has carried out, or signed an undertaking to carry out, specified corrective measures to ensure compliance with the Act and these Regulations.",
+    "history": "SOR/2005-365, s. 37; SOR/2025-260, s. 51(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-63.html"
+  },
+  {
+    "id": "SOR-2002-359-s64",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "64",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Length of Validity",
+    "text": "64 A registration is valid for a maximum of five years from the effective date of the registration.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-64.html"
+  },
+  {
+    "id": "SOR-2002-359-s65",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "65",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Notice of Change of Information",
+    "text": "65\n(1) A registered dealer shall give notice to the Minister in writing of any change of information provided in the application for registration or any subsequent notice of change given under this subsection.\n(2) Subject to subsection (5), the notice shall be given not later than 10 days after the change takes effect.\n(3) If the change deals with information shown on the registration certificate, the registered dealer shall include the original certificate with the notice given under subsection (1).\n(4) Subject to section 67, if the requirements of subsections (1) to (3) are met, the Minister shall amend the registration certificate accordingly and may add any condition necessary to\n(a) ensure that the international obligations of Canada are respected; or\n(b) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class B precursor being diverted to an illicit market or use.\n(5) If the change deals with the designation of a replacement for the senior person in charge, the registered dealer shall\n(a) apply for the approval of the Minister before making the change; and\n(b) include with the application the information mentioned in paragraph 60(1)(d) and the statements mentioned in paragraphs 60(3)(a) and (b).\n(6) If the senior person in charge ceases to act in that capacity due to death or an unforseen circumstance, the registered dealer may authorize another person who satisfies the requirements of subsection 59(3) to act as the interim senior person in charge until approval is granted by the Minister concerning the designation of a replacement for the senior person in charge.\n(7) A registered dealer shall advise the Minister within 10 days if the senior person in charge for the site ceases to act in that capacity.",
+    "history": "SOR/2025-260, s. 25",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-65.html"
+  },
+  {
+    "id": "SOR-2002-359-s65.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "65.1",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Changes to Conditions of Registration",
+    "text": "65.1\n(1) The Minister may, at any time other than at registration, renewal of a registration or amendment of a registration certificate, add a condition to, or modify a condition of, the registration certificate if the Minister gives prior written notice to the registered dealer and has reasonable grounds to believe that the addition or modification is necessary to\n(a) ensure that the international obligations of Canada are respected; or\n(b) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class B precursor being diverted to an illicit market or use.\n(2) However, the Minister may add a condition to, or modify a condition of, the registration certificate without prior notice if the Minister has reasonable grounds\n(a) to believe that it is necessary to do so to protect public health, safety or security; or\n(b) to suspect that it is necessary to do so to prevent a Class B precursor from being diverted to an illicit market or use.",
+    "history": "SOR/2025-260, s. 26",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 65.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-65.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s65.2",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "65.2",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Changes to Conditions of Registration",
+    "text": "65.2 The Minister may delete from the registration certificate a condition that the Minister determines is no longer necessary. Any such deletion takes effect as soon as the Minister notifies the registered dealer in writing of the deletion.",
+    "history": "SOR/2025-260, s. 26",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 65.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-65.2.html"
+  },
+  {
+    "id": "SOR-2002-359-s66",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "66",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension",
+    "text": "66 The Minister shall revoke a registration at the request of the registered dealer or if the registered dealer informs the Minister that the certificate has been lost or stolen.",
+    "history": "SOR/2025-260, s. 27",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-66.html"
+  },
+  {
+    "id": "SOR-2002-359-s67",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "67",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension",
+    "text": "67\n(1) Subject to subsection (2), the Minister shall revoke a registration if\n(a) the registered dealer is no longer an eligible person under section 58;\n(b) the registration was made on the basis of false or misleading information or false or falsified documents;\n(c) the registered dealer has failed to comply with a provision of the Act or any regulation made under the Act or with a condition of a registration certificate, licence or import or export permit issued under any regulation made or continued under the Act;\n(d) it is discovered that the senior person in charge has been convicted, as an adult, within the previous 10 years of\n(i) a designated drug offence,\n(ii) a designated criminal offence, or\n(iii) an offence committed outside of Canada that, if committed in Canada, would have constituted an offence referred to in subparagraph (i) or (ii);\n(e) information received from a competent authority, the United Nations or a peace officer raises a reasonable belief that the registered dealer has been or will be involved in the diversion of a controlled substance or precursor to an illicit market or use;\n(e.1) the continuation of the registration would likely create a risk to public health, safety or security, including the risk of a Class B precursor being diverted to an illicit market or use; or\n(f) the registration would permit, having regard to an activity mentioned in a notice of change of information, an activity that would not be in compliance with an international obligation of Canada.\n(2) The Minister is not required to revoke a registration under paragraph (1)(b) or (c) if the registered dealer\n(a) does not have a history of non-compliance with the Act and any regulation made or continued under the Act; and\n(b) has carried out, or signed an undertaking to carry out, corrective measures to ensure compliance with the Act and these Regulations.\n(3) The Minister may revoke a registration if the registered dealer fails to comply with a decision of the Minister to suspend the registration under subsection 68(1) or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 38; SOR/2025-260, s. 28",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-67.html"
+  },
+  {
+    "id": "SOR-2002-359-s68",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "68",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension",
+    "text": "68\n(1) The Minister shall, without prior notice, suspend a registration in respect of any authorized activities in relation to any Class B precursor if the Minister has reasonable grounds\n(a) to believe that the suspension is necessary to protect public health, safety or security; or\n(b) to suspect that the continuation of the activities presents a risk of a Class B precursor being diverted to an illicit market or use.\n(2) The Minister shall reinstate the registration in respect of any activities affected by the suspension if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2005-365, s. 39; SOR/2025-260, s. 29",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-68.html"
+  },
+  {
+    "id": "SOR-2002-359-s69",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "69",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Application for Export Permit",
+    "text": "69\n(1) An application for a Class B export permit shall be made by a registered dealer to the Minister in writing and contain the following information and statements:\n(a) the registered dealer’s name and address and the number of their registration certificate;\n(b) the business number assigned to the registered dealer by the Minister of National Revenue;\n(c) for the Class B precursor sought to be exported\n(i) its name or a description of its chemical composition, and its Harmonization System Code,\n(ii) if it is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 2 of Schedule VI to the Act that it contains,\n(iii) the quantity sought to be exported, and in the case of a preparation or mixture, the quantity of all precursors set out in Part 2 of Schedule VI to the Act that it contains, and\n(iv) in the case of a raw material, its purity;\n(d) the name of the importer and their address in the country of final destination;\n(e) the proposed means of transportation;\n(e.1) the name of any proposed country of transit or transhipment;\n(f) the name of the carrier that is proposed to transport the precursor through the port of exit;\n(g) the proposed port of exit from Canada;\n(h) the proposed date of export;\n(i) the name and address of the proposed customs broker for the registered dealer, if any;\n(j) a statement by the registered dealer that to the best of their knowledge the shipment would not contravene the laws of the country of final destination or any country of transit or transhipment; and\n(k) a statement that the registered dealer consents to the disclosure of information contained in the application to the INCB and the competent authority in the country of final destination for the purpose of verifying information contained in the application.\n(2) The application must\n(a) be signed by the senior person in charge; and\n(b) include a statement that the information and statements provided in the application are correct and complete to the best of the knowledge of the signatory.\n(3) The application may deal with more than one Class B precursor for the same shipment.",
+    "history": "SOR/2005-365, s. 40",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-69.html"
+  },
+  {
+    "id": "SOR-2002-359-s70",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "70",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Issuance of Export Permit",
+    "text": "70\n(1) Subject to section 71, if the requirements of section 69 are met, the Minister shall issue to the applicant a Class B export permit that indicates\n(a) the permit number;\n(b) the information referred to in paragraphs 69(1)(a) to (i);\n(c) the effective date;\n(d) the date of expiry, being the earliest of\n(i) a date determined by the Minister that is not more than 180 days after the effective date,\n(ii) the date of expiry of the registration certificate of the applicant, and\n(iii) the date of expiry for any import authorization issued by the competent authority in the country of final destination in respect of the importation of the Class B precursor; and\n(e) any conditions that are necessary to\n(i) ensure that the international obligations of Canada are respected,\n(ii) ensure compliance with a requirement of the country of final destination or any country of transit or transhipment, or\n(iii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class B precursor being diverted to an illicit market or use.\n(2) A Class B export permit is valid until the earliest of\n(a) the expiry date set out in the permit;\n(b) the day on which the registration is revoked or suspended under section 66 or 67 or subsection 68(1); and\n(c) the day on which the export permit is revoked or suspended under section 73 or 74 or subsection 75(1).",
+    "history": "SOR/2025-260, s. 30; SOR/2025-260, s. 49; SOR/2025-260, s. 52(F)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-70.html"
+  },
+  {
+    "id": "SOR-2002-359-s71",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "71",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "71 The Minister shall refuse to issue a Class B export permit if\n(a) the applicant is not a registered dealer or is a registered dealer whose registration certificate will expire prior to the proposed date of export;\n(b) a circumstance described in any of paragraphs 63(1)(b) to (f) and (h), with any modifications that the circumstances require, exists with respect to the permit application;\n(c) the Minister has reasonable grounds to believe that the export shipment to which the permit would apply would contravene the laws of the country of final destination or any country of transit or transhipment;\n(d) within seven days after the Minister sends pre-export notification of the proposed export to the competent authority in the country of final destination, the Minister has received written notice from the authority that it has refused to authorize the proposed import or that it objects to the import; or\n(e) the proposed shipment would not be in conformity with an import authorization or letter of non-objection issued by the competent authority in the country of final destination.",
+    "history": "SOR/2025-260, s. 31(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-71.html"
+  },
+  {
+    "id": "SOR-2002-359-s72",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "72",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Surrender of Export Permit",
+    "text": "72 The holder of a Class B export permit shall ensure that\n(a) an official copy of the permit is attached to the Class B precursor shipment; and\n(b) an official copy of the permit is surrendered to a customs officer at the customs office at the port of exit set out in the permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-72.html"
+  },
+  {
+    "id": "SOR-2002-359-s72.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "72.1",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Declaration",
+    "text": "72.1\n(1) Within 15 days after a shipment containing a Class B precursor is exported, the holder of a Class B export permit for the shipment shall provide the Minister with a declaration containing the following information:\n(a) the name of the holder and permit number for the shipment;\n(b) the port of exit from Canada for the shipment;\n(c) the date of export;\n(d) the name of the precursor being shipped or a description of its chemical composition, as stated in the permit; and\n(e) the quantity of the precursor being shipped and, if it is a preparation or mixture, the quantity of all precursors set out in Part 2 of Schedule VI to the Act that it contains.\n(2) The declaration must\n(a) be signed by the senior person in charge designated by the registered dealer; and\n(b) include a statement that all information set out in the declaration is correct and complete to the best of the knowledge of the signatory.",
+    "history": "SOR/2005-365, s. 41",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 72.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-72.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s73",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "73",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "73 The Minister shall revoke a Class B export permit at the request of the holder or if the holder informs the Minister that the permit has been lost or stolen.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-73.html"
+  },
+  {
+    "id": "SOR-2002-359-s74",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "74",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "74\n(1) Subject to subsection (2), the Minister shall revoke a Class B export permit if\n(a) a circumstance described in any of paragraphs 67(1)(a) to (f) exists with respect to the registration of the holder of the permit; or\n(b) the export permit was issued on the basis of false or misleading information or false or falsified documents.\n(2) The Minister is not required to revoke a Class B export permit under subsection (1) if the holder of the permit meets the conditions referred to in subsection 63(2).\n(3) The Minister may revoke a Class B export permit if the holder fails to comply with the decision of the Minister to suspend a permit under subsection 75(1) or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 42; SOR/2025-260, s. 32",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-74.html"
+  },
+  {
+    "id": "SOR-2002-359-s75",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "75",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation or Suspension of Permit",
+    "text": "75\n(1) The Minister shall suspend a Class B export permit without prior notice if\n(a) the registration certificate of the holder of the permit has expired or their registration has been suspended or revoked;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health, safety or security;\n(b.1) the Minister has reasonable grounds to suspect that the continuation of the permit presents a risk of a Class B precursor being diverted to an illicit market or use;\n(c) the shipment would not be in conformity with an import authorization or letter of non-objection issued by the competent authority in the country of final destination; or\n(d) it is discovered that the export would contravene the laws of the country of final destination or a country of transit or transhipment.\n(2) The Minister shall reinstate the Class B export permit if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2005-365, s. 43; SOR/2025-260, s. 33",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-75.html"
+  },
+  {
+    "id": "SOR-2002-359-s76",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "76",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Application for Authorization Certificate",
+    "text": "76\n(1) With respect to a Class B precursor that is a preparation or mixture, a person who produces for the purpose of sale or provision, or imports, or desires to do either, may apply for an authorization certificate for the preparation or mixture, by submitting an application to the Minister containing the following information and statements:\n(a) the applicant’s name or, if the applicant is a corporation, their corporate name;\n(b) if the applicant is a registered dealer, the number of their registration certificate;\n(b.1) if the person is not the producer of the preparation or mixture, the name of the producer or, if the producer is a corporation, its corporate name;\n(b.2) the address and the telephone number and facsimile transmission number, if any, of the producer of the preparation or mixture;\n(c) in respect of the preparation or mixture for which the application is made\n(i) its name, if any, otherwise a description of its chemical composition, and its brand name, if any,\n(ii) its qualitative and quantitative composition including all chemical ingredients,\n(iii) its physical and chemical properties and any difference between those properties and the physical and chemical properties of the chemical ingredients that are precursors set out in Part 2 of Schedule VI to the Act,\n(iv) the type of analyses used to evaluate its purity and stability, and\n(v) its intended use;\n(d) a statement, by the producer of the preparation or mixture, that the preparation or mixture is made in such a way that no precursor set out in Part 2 of Schedule VI to the Act contained in it can be readily extracted, having regard to the complexity and cost of extraction, and that the preparation or mixture cannot be used in the production of a controlled substance; and\n(e) a statement, by the producer of the preparation or mixture, justifying the application for the certificate, and identifying the scientific principles and any other information in support of the statement under paragraph (d).\n(2) The application must\n(a) be signed by\n(i) a person working for the applicant having supervisory responsibilities pertaining to the preparation or mixture and sufficient knowledge to confirm the information set out in the application, or\n(ii) the senior person in charge for the site, if the applicant is a registered dealer; and\n(b) include a statement that all information set out in the application is correct and complete to the best of the knowledge of the signatory.",
+    "history": "SOR/2005-365, s. 45",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-76.html"
+  },
+  {
+    "id": "SOR-2002-359-s77",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "77",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Issuance of Authorization Certificate",
+    "text": "77\n(1) Subject to section 78, if an application complies with the requirements of section 76, the Minister shall issue to the applicant an authorization certificate that indicates\n(a) the certificate number;\n(b) the name, if any, of the preparation or mixture that is the subject of the certificate, otherwise a description of its chemical composition, and its brand name, if any;\n(c) the name of the applicant or, if the applicant is a corporation, their corporate name;\n(d) the effective date; and\n(e) any conditions that are necessary to\n(i) ensure that international obligations of Canada are respected, and\n(ii) ensure compliance with the Act and these Regulations, including by reducing the risk of a Class B precursor being diverted to an illicit market or use.\n(2) The holder of an authorization certificate shall, on request, provide a copy of the certificate to any person conducting an activity in relation to the preparation or mixture to which the certificate applies.",
+    "history": "SOR/2005-365, s. 47; SOR/2025-260, s. 49",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-77.html"
+  },
+  {
+    "id": "SOR-2002-359-s78",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "78",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Grounds for Refusal",
+    "text": "78 The Minister shall refuse to issue an authorization certificate if, according to the information provided and scientific data or other information or evidence available, a precursor set out in Part 2 of Schedule VI to the Act can be readily extracted from the preparation or mixture that is the subject of the application, having regard to the complexity and cost of extraction, or the preparation or mixture can be used in the production of a controlled substance.",
+    "history": "SOR/2005-365, s. 48",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-78.html"
+  },
+  {
+    "id": "SOR-2002-359-s79",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "79",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Document Accompanying Shipment",
+    "text": "79 A person who exports a preparation or mixture mentioned in an authorization certificate shall ensure that the shipment is accompanied by a document containing:\n(a) a statement that the preparation or mixture is subject to an authorization certificate under section 77; and\n(b) the certificate number for the preparation or mixture.",
+    "history": "SOR/2005-365, s. 49",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-79.html"
+  },
+  {
+    "id": "SOR-2002-359-s80",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "80",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation and Suspension",
+    "text": "80 The Minister shall revoke an authorization certificate at the request of the holder.",
+    "history": "SOR/2005-365, s. 49",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-80.html"
+  },
+  {
+    "id": "SOR-2002-359-s81",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "81",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation and Suspension",
+    "text": "81\n(1) The Minister shall revoke an authorization certificate if it was issued on the basis of false or misleading information or false or falsified documents.\n(2) The Minister may revoke an authorization certificate if the holder fails to comply with a decision of the Minister to suspend the certificate under section 82 or if the situation giving rise to the suspension is not rectified.",
+    "history": "SOR/2005-365, s. 49; SOR/2025-260, s. 34",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-81.html"
+  },
+  {
+    "id": "SOR-2002-359-s82",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "82",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation and Suspension",
+    "text": "82 The Minister shall, without prior notice, suspend an authorization certificate if\n(a) new scientific evidence or other new information demonstrates that a precursor set out in Part 2 of Schedule VI to the Act can be readily extracted from the preparation or mixture mentioned in the certificate, having regard to the complexity and cost of extraction, or demonstrates that the preparation or mixture may be or has been used in the production of a controlled substance;\n(b) the Minister has reasonable grounds to believe that the suspension is necessary to protect public health, safety or security; or\n(c) the Minister has reasonable grounds to suspect that the continuation of the authorization certificate presents a risk of a Class B precursor being diverted to an illicit market or use.",
+    "history": "SOR/2005-365, s. 49",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-82.html"
+  },
+  {
+    "id": "SOR-2002-359-s82.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "82.1",
+    "marginal_note": "",
+    "part": "PART 2 - Class B Precursors",
+    "division": "",
+    "heading": "Revocation and Suspension",
+    "text": "82.1 The Minister shall reinstate a suspended authorization certificate if the reasons for the suspension no longer exist or the holder demonstrates that the suspension is unfounded.",
+    "history": "SOR/2025-260, s. 35",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 82.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-82.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s83",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "83",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Restricted Access to Class A Precursors",
+    "text": "83 Every licensed dealer shall restrict access to locations at the licensed site where Class A precursors are kept to persons whose presence is required by their work responsibilities.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-83.html"
+  },
+  {
+    "id": "SOR-2002-359-s84",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "84",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Notice",
+    "text": "84 The following decisions of the Minister do not take effect until the Minister has provided the applicant or holder of an affected licence, certificate or permit with a written notice that sets out the reasons for the decision and the applicant or holder has been given an opportunity to be heard within the period specified in the notice:\n(a) a decision to revoke or to refuse to issue, amend or renew a licence;\n(b) a decision to revoke or to refuse to renew a registration or to refuse to issue or amend a registration certificate;\n(c) a decision to revoke or to refuse to issue an authorization certificate; and\n(d) a decision to revoke or to refuse to issue an import or export permit or a permit for transit or transhipment.",
+    "history": "SOR/2005-365, s. 50; SOR/2025-260, s. 36",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-84.html"
+  },
+  {
+    "id": "SOR-2002-359-s84.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "84.1",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Notice",
+    "text": "84.1\n(1) The following decisions of the Minister take effect as soon as the Minister provides the holder of an affected licence, certificate or permit with a written notice that sets out the reasons for the decision:\n(a) a decision to suspend a licence in respect of any authorized activities in relation to any Class A precursor;\n(b) a decision to suspend a registration in respect of any authorized activities in relation to any Class B precursor;\n(c) a decision to suspend an authorization certificate; and\n(d) a decision to suspend an import or export permit or a permit for transit or transhipment.\n(2) The written notice must specify a period within which the holder is given an opportunity to be heard, as well as any corrective measures to be carried out and the date by which they must be carried out.",
+    "history": "SOR/2025-260, s. 36",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 84.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-84.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s84.2",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "84.2",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Notice",
+    "text": "84.2 A decision of the Minister under subsection 21.1(1) or 65.1(1) to add a condition to, or modify a condition of, a licence or registration certificate does not take effect until the Minister has provided the holder with a written notice that sets out the reasons for the decision and the holder has been given an opportunity to be heard within the period specified in the notice.",
+    "history": "SOR/2025-260, s. 36",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 84.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-84.2.html"
+  },
+  {
+    "id": "SOR-2002-359-s84.3",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "84.3",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Notice",
+    "text": "84.3\n(1) A decision of the Minister under subsection 21.1(2) or 65.1(2) to add a condition to, or modify a condition of, a licence or registration certificate takes effect as soon as the Minister provides the holder with a written notice that sets out the reasons for the decision.\n(2) The written notice must specify a period within which the holder is given an opportunity to be heard, as well as any corrective measures to be carried out and the date by which they must be carried out.",
+    "history": "SOR/2025-260, s. 36",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 84.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-84.3.html"
+  },
+  {
+    "id": "SOR-2002-359-s85",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "85",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Books, Registers, Electronic Data and Other Records",
+    "text": "85\n(1) A licensed dealer shall keep at the licensed site books, registers, electronic data and other records pertaining to each Class A precursor brought to the site, produced or packaged at the site, used at the site for their own purposes, destroyed at the site or removed from the site, showing\n(a) in respect of the precursor\n(i) its name, if any, otherwise a description of its chemical composition,\n(ii) if it is a salt, the name of the salt, and\n(iii) if it is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 1 of Schedule VI to the Act that it contains;\n(b) the type of activity pertaining to the precursor, whether purchase, receipt, production, packaging, use for their own purposes, sale, provision, sending, delivering, transporting, importation, exportation or destruction;\n(c) the quantity of precursor and, in the case of a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains;\n(d) the date the activity occurred; and\n(e) in the case of a precursor\n(i) purchased or otherwise acquired, the name, address and telephone number of the person from whom the precursor was purchased or acquired,\n(ii) sold or provided, sent, delivered or transported, the name and address of the purchaser or recipient,\n(iii) that is imported, the name and address of the exporter in the country of export and the name of any country of transit or transhipment, or\n(iv) that is exported, the name and address of the importer in the country of final destination and the name of any country of transit or transhipment.\n(2) A licensed dealer shall keep in their books and registers all end-use declarations obtained under section 8.\n(3) A licensed dealer shall keep, at the licensed site, a record showing, for each day on which a person has access to a place at the site where a Class A precursor is kept, the person’s name and the date of access.\n(4) With respect to each Class B precursor brought to a site following import, produced at the site or removed from the site for export, a registered dealer shall keep at the site books, registers, electronic data and other records showing\n(a) in respect of the precursor,\n(i) its name, if any, otherwise a description of its chemical composition, and\n(ii) if it is a preparation or mixture, its brand name, if any, and the name of all precursors set out in Part 2 of Schedule VI to the Act that it contains;\n(b) the type of activity pertaining to the precursor, whether production for sale or provision, import or export;\n(c) the date the activity occurred; and\n(d) in the case of a precursor\n(i) that is imported, the name and address of the exporter in the country of export and the name of any country of transit or transhipment, or\n(ii) that is exported, the name and address of the importer in the country of final destination and the name of any country of transit or transhipment.\n(5) The licensed dealer shall\n(a) keep any record referred to in subsections (1) and (3) for at least two years after the day on which information was last recorded in the record; and\n(b) keep an end-use declaration for at least two years after the end of the calendar year for which it was obtained.\n(6) The registered dealer shall keep any record referred to in subsection (4) for at least two years after the day on which information was last recorded in the record.\n(7) The licensed dealer and registered dealer shall\n(a) keep the record referred to in section 86 for at least two years after the day on which it is made;\n(b) keep the notice referred to in paragraph 90(2)(a) for at least two years after the day on which it is provided to a member of a police force;\n(c) keep the notice referred to in paragraph 90(2)(b) for at least two years after the day on which it is provided to the Minister; and\n(d) keep the notice referred to in subsection 90(3) for at least two years after the day on which it is provided to the Minister.\n(8) The licensed dealer and registered dealer shall make the records that they are required to keep under this Part available for examination by the Minister.\n(9) The licensed dealer and registered dealer, if requested by the Minister in writing, shall provide to the Minister a copy of any record that they are required to keep under this Part.",
+    "history": "SOR/2005-365, s. 51(F); SOR/2025-260, s. 37",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-85.html"
+  },
+  {
+    "id": "SOR-2002-359-s85.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "85.1",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Books, Registers, Electronic Data and Other Records",
+    "text": "85.1 If a licence or a registration certificate expires without being renewed or is revoked, the former holder shall\n(a) retain the records that they were required to keep under section 85 for at least two years after the expiry or revocation; and\n(b) at the written request of the Minister, provide the Minister with a copy of any record required to be retained under paragraph (a).",
+    "history": "SOR/2005-365, s. 52; SOR/2025-260, s. 38",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 85.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-85.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s86",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "86",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Suspicious Transactions",
+    "text": "86\n(1) A licensed dealer and a registered dealer shall, on becoming aware of the transaction, make a record of every transaction occurring in the course of their activities in respect of which there are reasonable grounds to suspect that the transaction is related to the diversion of a precursor to an illicit market or use.\n(2) For the purpose of subsection (1), the factors to be considered in assessing if a transaction or group of transactions give rise to reasonable grounds to suspect that the transaction or group of transactions is related to the diversion of a precursor to an illicit market or use include\n(a) the composition and chemical properties of the precursor involved, the illicit use that may be made of it and the risk of its diversion to an illicit market or use having regard to those factors;\n(b) the quantity of the precursor involved and, in the case of a preparation or mixture, the quantity of all precursors set out in Parts 1 or 2 of Schedule VI to the Act that it contains;\n(c) the intended use of the precursor stated by the other party to the transaction;\n(d) the proposed means of transportation, route of delivery, place of origin or place of destination;\n(e) the method of payment involved; and\n(f) in the case of prior dealings between the dealer and the other party to the transaction, any suspicious departure from the pattern of the prior dealings.\n(3) A suspicious transaction record shall include\n(a) the name, address, telephone number and position with the dealer of the individual making the record;\n(b) the identification of the other party to the transaction;\n(c) details of the transaction involved, including\n(i) the date and time of the transaction,\n(ii) the type of transaction, and\n(iii) the name and quantity of the precursor and, in the case of a preparation or mixture, the quantity of all precursors set out in Parts 1 or 2 of Schedule VI to the Act that it contains; and\n(d) a detailed description of the reasons for suspecting that the transaction is related to the diversion of a precursor to an illicit market or use.\n(4) No licensed dealer or registered dealer shall disclose that they have made a suspicious transaction record under this section or disclose the contents of the record, with the intent to prejudice a criminal investigation, whether or not a criminal investigation has begun.\n(5) No criminal or civil proceedings lie against a licensed dealer or registered dealer for making a suspicious transaction record under this section in good faith.\n(6) The Minister is authorized to receive information that is provided voluntarily by a dealer referred to in subsection (1) in respect of a transaction mentioned in that subsection.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-86.html"
+  },
+  {
+    "id": "SOR-2002-359-s87",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "87",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Annual Report",
+    "text": "87 A licensed dealer shall make a written report to the Minister, within three months after the end of each calendar year, showing\n(a) the name and total quantity of each Class A precursor purchased, received, produced, used for their own purposes, sold, provided, imported, exported or destroyed during the calendar year;\n(b) the quantity of each Class A precursor in physical inventory taken at the site at the end of the calendar year; and\n(c) the name and quantity of any Class A precursor that has been lost or wasted in the course of conducting authorized activities during the calendar year.",
+    "history": "SOR/2005-365, s. 53; SOR/2025-260, s. 41",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-87.html"
+  },
+  {
+    "id": "SOR-2002-359-s87.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "87.1",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Annual Report",
+    "text": "87.1\n(1) If a licence expires without being renewed or is revoked and the expiry or revocation occurs within the first three months of a calendar year, the former licensed dealer shall\n(a) in respect of the portion of the three calendar months during which the licence was valid, make the report to the Minister referred to in section 87 within three months after the expiry or revocation; and\n(b) in respect of the preceding calendar year, make the report to the Minister referred to in section 87 within three months after the end of that calendar year.\n(2) If a licence expires without being renewed or is revoked and the expiry or revocation occurs after the first three months of the calendar year, the licensed dealer shall, in respect of the portion of the calendar year during which the licence was valid, make the report, referred to in section 87, to the Minister within three months after the expiry or revocation.\n(3) For the purpose of paragraph (1)(a) and subsection (2), the information to be furnished is that pertaining to operations for the portion of the calendar year during which the licence was valid and pertaining to the quantity in physical inventory on the date of expiry or revocation.",
+    "history": "SOR/2005-365, s. 54",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 87.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-87.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s87.2",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "87.2",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Notice of Precursor Removal",
+    "text": "87.2 If a licensed dealer or registered dealer intends to close a site at which one or more precursors are kept, or to remove all precursors from the site, the dealer shall, at least 30 days before the closure or removal, notify the Minister in writing of\n(a) the date of the intended closure or removal;\n(b) the site to which the precursors will be moved; and\n(c) the quantity of each precursor to be moved.",
+    "history": "SOR/2005-365, s. 54",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 87.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-87.2.html"
+  },
+  {
+    "id": "SOR-2002-359-s88",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "88",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Unauthorized Changes",
+    "text": "88 No one may add to, delete or obliterate from, or alter in any other way, a licence, a registration or authorization certificate, an import or export permit or a permit for transit or transhipment, issued under these Regulations.",
+    "history": "SOR/2005-365, s. 61",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-88.html"
+  },
+  {
+    "id": "SOR-2002-359-s89",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "89",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Return of Documents",
+    "text": "89\n(1) If a licence or a registration or authorization certificate is renewed, the holder shall, as soon as possible after the effective date of the replacing document, return the replaced document to the Minister.\n(2) If a licence, a registration or authorization certificate, an import or export permit or a permit for transit or transhipment issued under these Regulations expires without being renewed or is revoked, the former holder shall, within 30 days after the expiry or revocation, return the document to the Minister.",
+    "history": "SOR/2005-365, ss. 55, 61; SOR/2025-260, s. 42",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-89.html"
+  },
+  {
+    "id": "SOR-2002-359-s90",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "90",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Security and Reporting of Loss or Theft",
+    "text": "90\n(1) The holder of a licence, a registration or authorization certificate or an import or export permit issued under these Regulations shall take all reasonable measures to ensure the security of any precursor in their possession, as well as of the licence, certificate or permit.\n(2) If a licensed dealer or registered dealer experiences a theft of a precursor or an unusual waste or disappearance of a precursor that cannot be explained on the basis of normally accepted business activities, the licensed dealer or registered dealer\n(a) shall provide notice of the occurrence to a member of a police force within 24 hours after becoming aware of the occurrence; and\n(b) shall provide notice of the occurrence to the Minister, in writing, within 72 hours after becoming aware of the occurrence and confirm that the notice required under paragraph (a) has been provided.\n(3) If a licence, a registration or authorization certificate, an import or export permit or a permit for transit or transhipment issued under these Regulations is lost or stolen, the holder of the document shall provide notice of the occurrence to the Minister, in writing, within 24 hours after becoming aware of the occurrence.",
+    "history": "SOR/2005-365, ss. 56, 61; SOR/2025-260, s. 43",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-90.html"
+  },
+  {
+    "id": "SOR-2002-359-s91",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91",
+    "marginal_note": "",
+    "part": "PART 3 - General Provisions",
+    "division": "",
+    "heading": "Disclosure of Information by the Minister",
+    "text": "91\n(1) The Minister may, for the purpose of verifying whether an import or export of a Class A precursor or an export of a Class B precursor complies with an import or export permit issued under these Regulations, communicate the following information to a customs officer in Canada:\n(a) the name and address of the holder of the permit and the number of the permit;\n(b) the type of permit;\n(c) the business registration number assigned to the holder of the permit by the Minister of National Revenue;\n(d) in respect of the precursor that may be imported or exported under the permit\n(i) its name, if any, otherwise a description of its chemical composition,\n(ii) if it is a salt, the name of the salt,\n(iii) if it is a preparation or mixture, its brand name, if any, and the name of all precursors set out in Parts 1 or 2 of Schedule VI to the Act that it contains,\n(iv) the quantity sought to be imported or exported and, if the precursor is a preparation or mixture, the quantity of all precursors set out in Parts 1 or 2 of Schedule VI to the Act that it contains, and\n(v) in the case of a raw material, its purity;\n(e) the duration of validity of the permit;\n(f) the name and address of the importer in the country of final destination or of the exporter in the country of origin;\n(g) the port of entry into or exit from Canada mentioned in the permit;\n(h) the proposed date of import or export;\n(i) the proposed means of transportation;\n(j) the name of the proposed carrier that is to bring the precursor to the port of entry or the port of exit in Canada, whichever applies;\n(k) the name and address of the proposed customs broker involved, if any;\n(l) any conditions that apply to the permit; and\n(m) whether the permit has been revoked or suspended.\n(2) The Minister may, for the purpose of the administration of these Regulations, communicate to a customs officer in Canada the name of an applicant who has been refused a permit to export a precursor, the precursor involved and the date of the refusal.\n(3) The Minister may, for the purpose of verifying whether the transportation of a Class A precursor in transit through Canada or the transhipment of a Class A precursor in Canada complies with a permit for transit or transhipment issued under these Regulations, communicate the following information to a customs officer in Canada:\n(a) the number of the permit;\n(b) the type of permit;\n(c) the name and address of the exporter in the country of export;\n(d) in respect of the Class A precursor that may be transported in transit or transhipped under the permit\n(i) its name, if any, otherwise a description of its chemical composition,\n(ii) if it is a salt, the name of the salt,\n(iii) if the precursor is a preparation or mixture, its brand name, if any, and the names of all precursors set out in Part 1 of Schedule VI to the Act that it contains,\n(iv) the quantity sought to be transported in transit or transhipped and, if the precursor is a preparation or mixture, the quantity of all precursors set out in Part 1 of Schedule VI to the Act that it contains; and\n(v) in the case of a raw material, its purity;\n(e) the duration of validity of the permit;\n(f) the countries of export and final destination and the numbers and expiry dates of the export and import authorizations issued by a competent authority in each of those countries, if applicable;\n(g) the proposed ports of entry into and exit from Canada;\n(h) the expected date of transit or transhipment in Canada;\n(i) each means of transportation that is proposed to be used in Canada for the precursor;\n(j) the name and address of the person who is responsible for the precursor while it is in Canada;\n(k) in the case of a transhipment, for every place in Canada where the precursor will be stored during the transhipment, the address and the expected duration of storage; and\n(l) whether the permit has been revoked or suspended.\n(4) The Minister may, for the purpose of verifying whether a precursor that is a preparation or mixture is the subject of an authorization certificate under these Regulations and may be imported, exported, transported in transit through Canada or transhipped in Canada without the appropriate permit under these Regulations, communicate the following information to a customs officer in Canada:\n(a) the number of the certificate;\n(b) the name of the preparation or mixture, if any, otherwise a description of its chemical composition, and its brand name, if any;\n(c) the name of the person who applied for the authorization certificate, or, if the applicant is a corporation, its corporate name;\n(d) the effective date of the certificate;\n(e) any conditions that apply to the certificate; and\n(f) whether the certificate has been revoked or suspended.\n(5) The Minister may, for the purpose of enabling Canada to fulfil its international obligations under section 12 of the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, 1988, communicate the following information to the INCB or a competent authority for the administration of these Regulations:\n(a) information pertaining to an activity authorized by a licence, registration or authorization certificate or permit issued to a person under these Regulations, including the person’s name, the nature of the authorized activity and any applicable conditions; and\n(b) information in respect of precursor activities pertaining to a precursor obtained under the Act or these Regulations, including\n(i) information contained in the records mentioned in subsections 85(1) to (4),\n(ii) information provided in an annual report made under section 87, and\n(iii) information obtained by an inspector under section 31 of the Act.\n(6) The Minister is authorized to receive, for the purpose of the administration of these Regulations, information provided by the INCB, a competent authority, the United Nations or a peace officer.",
+    "history": "SOR/2005-365, ss. 57, 61; SOR/2025-260, s. 45",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.1",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.1",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Non-application",
+    "text": "91.1\n(1) The prohibitions set out in paragraph 6(1)(c) and subsection 6(2) on the sale or provision of a Class A precursor and on the possession of a Class A precursor for the purpose of sale or provision do not apply to\n(a) a practitioner or hospital that sells or provides, only on a retail basis, preparations or mixtures containing Class A precursors;\n(b) a pharmacist who sells or provides, only on a retail basis, preparations or mixtures containing Class A precursors, other than combination products containing ephedrine or pseudoephedrine or non-combination products containing ephedrine or pseudoephedrine;\n(c) a pharmacist who sells or provides, only on a retail basis, non-combination products containing ephedrine or pseudoephedrine, if those products are not accessible to the public for self-selection; or\n(d) in the case of combination products containing ephedrine or pseudoephedrine that are sold or provided, only on a retail basis,\n(i) a pharmacist who sells or provides the products, if those products are accessible to the public for self-selection and a pharmacist is available at the request of a purchaser or consumer to discuss the products prior to purchase,\n(ii) a pharmacist who sells or provides the products, if those products are not accessible to the public for self-selection, or\n(iii) an individual working in a retail location where a pharmacist provides services, if\n(A) those products are accessible to the public for self-selection and a pharmacist is available at the request of a purchaser or consumer to discuss the products prior to purchase, and\n(B) the quantity, per transaction, of each precursor contained in the product and set out in column 1 of the schedule does not exceed the maximum quantity, expressed as an absolute amount or per package, specified for the precursor in column 2.\n(2) The prohibitions set out in subsection 9(1) on transporting a Class A precursor and possessing a Class A precursor for the purpose of transport do not apply to a practitioner or hospital referred to in paragraph (1)(a) or a pharmacist referred to in any of paragraphs (1)(b) to (d).",
+    "history": "SOR/2005-365, s. 58; SOR/2025-260, s. 46",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.1.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.2",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.2",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Activities Authorized Under a Prescription",
+    "text": "91.2 A pharmacist may, pursuant to a prescription, compound a preparation or mixture using a precursor.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.2.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.3",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.3",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Activities Authorized Under a Prescription",
+    "text": "91.3\n(1) A pharmacist may sell or provide a preparation or mixture that contains a Class A precursor set out in column 1 of the schedule, in a quantity, per transaction, exceeding the maximum quantity, expressed as an absolute amount or per package, specified for the contained precursor in column 2, if the pharmacist sells or provides preparations or mixtures containing Class A precursors exclusively on a retail basis and the transaction is made under a prescription.\n(2) The prescription must be\n(a) written, dated and signed by the practitioner who issued it;\n(b) provided verbally by a practitioner; or\n(c) transferred to the pharmacist in accordance with the requirements of section 91.7.",
+    "history": "SOR/2005-365, s. 58; SOR/2025-260, s. 50(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.3.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.4",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.4",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Information to Be Recorded",
+    "text": "91.4\n(1) A pharmacist who receives a verbal prescription for a preparation or mixture containing a Class A precursor must, before filling it, record the following information:\n(a) the name and address of the individual or owner of the animal for whose benefit the prescription is provided;\n(b) the date on which the prescription was provided;\n(c) the name and quantity of the preparation or mixture specified in the prescription;\n(d) the name of the recording pharmacist and the name of the practitioner who issued the prescription;\n(e) the directions for use specified by the practitioner; and\n(f) if the prescription is to be refilled, the number of times it may be refilled and, if applicable, the interval between refills.\n(2) The pharmacist must retain, in accordance with section 91.95, a hard copy of the prescription or a written record of it.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.4.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.5",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.5",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Information to Be Recorded",
+    "text": "91.5\n(1) Subject to section 91.6, a pharmacist who fills a written or verbal prescription for a preparation or mixture containing a Class A precursor must record the following information:\n(a) the date the prescription was filled;\n(b) the quantity of the preparation or mixture provided when the prescription was filled;\n(c) the pharmacist’s name or initials; and\n(d) the number assigned to the prescription.\n(2) A pharmacist who fills a written prescription shall retain the prescription in accordance with section 91.95.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.5.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.6",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.6",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Refill of Prescription",
+    "text": "91.6 A pharmacist may only refill a prescription for a preparation or mixture containing a Class A precursor if\n(a) the practitioner who issued the prescription expressly directs that it may be refilled and specifies the number of refills;\n(b) the pharmacist makes a record of each refill in accordance with subsection 91.5(1), with any modifications that the circumstances require;\n(c) at least one refill remains on the prescription; and\n(d) if an interval between refills has been specified by the practitioner, the interval has expired.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.6.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.7",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.7",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Transfer of Prescription",
+    "text": "91.7\n(1) A pharmacist may transfer a prescription for a preparation or mixture containing a Class A precursor to another pharmacist or to a hospital.\n(2) Before a pharmacist sells or provides a preparation or mixture containing a Class A precursor to an individual under a prescription that is transferred under subsection (1), the pharmacist shall\n(a) in the case of a verbal transfer, record the information required by subsection 91.4(1);\n(b) in the case of a written transfer, obtain from the transferring pharmacist a copy of\n(i) the prescription written by the practitioner, or\n(ii) the written record, made in accordance with subsection 91.4(2), of the practitioner’s verbal prescription; and\n(c) in all cases, record\n(i) the name and address of the transferring pharmacist,\n(ii) the number of authorized refills remaining and, if applicable, the specified interval between refills, and\n(iii) the date of the last refill.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.7.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.8",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.8",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "91.8 A practitioner may, with respect to a preparation or mixture containing a Class A precursor, prescribe it for or administer it to an individual or animal, or sell or provide it to or for an individual or for the benefit of an animal, only if\n(a) the individual or animal is being treated by the practitioner in their professional capacity; and\n(b) the preparation or mixture is required to treat the individual’s or animal’s medical condition.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.8.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.9",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.9",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Practitioners",
+    "text": "91.9 A practitioner who sells or provides a preparation or mixture containing a Class A precursor set out in column 1 of the schedule to an individual for self-administration or administration to an animal in a quantity that exceeds the maximum quantity, expressed as an absolute amount or per package, specified for the contained precursor in column 2, may do so only if the transaction is made under a prescription and shall make a record of the following information:\n(a) the name and quantity of the preparation or mixture;\n(b) the name and address of the person to whom the preparation or mixture was provided; and\n(c) the date on which the preparation or mixture was provided.",
+    "history": "SOR/2005-365, s. 58; SOR/2025-260, s. 50(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.9.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.91",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.91",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "91.91 A hospital that sells or provides a preparation or mixture containing a Class A precursor exclusively on a retail basis may do so subject to sections 91.92 to 91.94.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.91.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.92",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.92",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "91.92\n(1) The person in charge of a hospital shall not permit a preparation or mixture containing a Class A precursor set out in column 1 of the schedule to be sold or provided to a patient or for the benefit of an animal under treatment as an in-patient or an out-patient of the hospital in a quantity, per transaction, that exceeds the maximum quantity, expressed as an absolute amount or per package, specified for the contained precursor in column 2, unless the transaction is made under a prescription or another authorization of a practitioner practising in the hospital.\n(2) The person in charge of the hospital shall keep the following information or ensure that it is kept:\n(a) the name and quantity of the preparation or mixture provided when the prescription was filled;\n(b) the name and address of the person for whom the prescription was issued;\n(c) the date on which the prescription was filled; and\n(d) the number assigned to the prescription.",
+    "history": "SOR/2005-365, s. 58; SOR/2025-260, s. 50(E)",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.92.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.93",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.93",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "91.93 The person in charge of a hospital shall not permit a prescription for a preparation or mixture containing a Class A precursor to be refilled at the hospital unless the requirements of section 91.6 are satisfied, with any modifications that the circumstances require.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.93.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.94",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.94",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "91.94 The person in charge of a hospital shall not permit a preparation or mixture containing a Class A precursor to be sold or provided pursuant to a prescription that has been transferred to the hospital, unless the requirements of subsection 91.7(2) are satisfied, with any modifications that the circumstances require.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.94.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.95",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.95",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Hospitals",
+    "text": "91.95 Information to be recorded and records to be kept under this Part shall be retained for at least two years after the date the information was obtained or the record was made.",
+    "history": "SOR/2005-365, s. 58",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.95.html"
+  },
+  {
+    "id": "SOR-2002-359-s91.96",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "91.96",
+    "marginal_note": "",
+    "part": "PART 4 - Pharmacists, Practitioners and Hospitals",
+    "division": "",
+    "heading": "Security Measures and Communication of Information",
+    "text": "91.96 A pharmacist, practitioner or hospital that sells or provides only on a retail basis, or possesses for the purpose of sale or provision, preparations or mixtures containing Class A precursors, shall\n(a) take all reasonable measures to ensure the security of the Class A precursors;\n(b) on discovering an unusual waste or disappearance of a Class A precursor that cannot be explained on the basis of normally accepted business practices, notify\n(i) a member of a police force within 24 hours after the discovery, and\n(ii) the Minister, in writing, within 72 hours after making the discovery, and confirm that the notice required under subparagraph (i) has been provided;\n(c) on discovering a theft of a Class A precursor set out in column 1 of the schedule, if the package in which it is contained is not intended for retail sale and contains a quantity of the precursor exceeding the maximum quantity specified for the precursor in column 2 of the schedule, notify the persons mentioned in subparagraphs (b)(i) and (ii) within the applicable time-periods; and\n(d) on request, provide to the Minister or make available for examination by the Minister, any information or record required to be kept or made under this Part.",
+    "history": "SOR/2005-365, s. 58; SOR/2025-260, s. 47",
+    "last_amended": "2025-12-17",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 91.96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-91.96.html"
+  },
+  {
+    "id": "SOR-2002-359-s92",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "92",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Transitional",
+    "text": "92 During the year following the day these Regulations are published in the Canada Gazette, Part II, the maximum package size set out in column 2 of the schedule for the precursors listed in column 1 for items 4, 5 and 17 does not apply to the sale or provision of any of these precursors, or any preparation or mixture containing any of them, if the precursor or the preparation or mixture was produced and packaged before the day these Regulations are published in the Canada Gazette, Part II and, in respect of the sale of provision, the person who makes the sale or provision\n(a) is deemed to conform with paragraph 5(1)(c) regardless of the package size; and\n(b) does not require an end-use declaration under section 8.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-92.html"
+  },
+  {
+    "id": "SOR-2002-359-s93",
+    "act_code": "SOR-2002-359",
+    "act_short": "Precursor Control Regs",
+    "act_name": "Precursor Control Regulations",
+    "section": "93",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "93\n(1) Subject to subsections (2) to (4), these Regulations come into force on the later of January 1, 2003 and the expiry of 90 days after the day on which these Regulations are published in the Canada Gazette, Part II.\n(2) Subsections 6(1) and (2) and sections 7, 9, 12 to 24 and 47 come into force\n(a) in respect of a person who produces, packages, imports or exports a Class A precursor, on the later of January 1, 2003 and the expiry of 90 days after the day on which these Regulations are published in the Canada Gazette, Part II; and\n(b) in respect of a person who carries out any other activity pertaining to a Class A precursor, on July 7, 2003.\n(3) Section 8 comes into force on July 7, 2003.\n(4) Sections 55 to 82 come into force on January 1, 2004.",
+    "history": "SOR/2003-153, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2026-03-02",
+    "citation": "Precursor Control Regs, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-359/section-93.html"
+  }
+]
\ No newline at end of file
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new file mode 100644
index 0000000000000000000000000000000000000000..03c67d1949a9f014ebb9eeef906c34c8f5f7c1af
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+++ b/data/processed/SOR-2002-412.json
@@ -0,0 +1,376 @@
+[
+  {
+    "id": "SOR-2002-412-s1",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "1\n(1) The following definitions apply in the Act and these Regulations.\ncourier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported or exported as mail. (messager)\nmonetary instruments means the following instruments in bearer form or in such other form as title to them passes on delivery, namely,\n(a) securities, including stocks, bonds, debentures and treasury bills; and\n(b) negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than warehouse receipts or bills of lading.\nFor greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing. (effets)\n(2) The following definitions apply in these Regulations.\nAct means the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. (Loi)\ncargo ship means a commercial vessel that is engaged in international transportation of shipments of goods other than goods imported or exported as mail. (navire de charge)\ncommercial passenger conveyance means a conveyance that is used to carry passengers who have paid for passage. (moyen de transport commercial de passagers)\nconveyance means any vehicle, aircraft or water-borne craft, or other contrivance that is used to move persons, goods, currency or monetary instruments. (moyen de transport)\ncruise ship means a commercial vessel that has sleeping facilities for over 70 persons who are not crew members but does not include a vessel engaged in passenger or cargo ferry service. (navire de croisière)\ncurrency means coins referred to in section 7 of the Currency Act, notes issued by the Bank of Canada under the Bank of Canada Act that are intended for circulation in Canada or coins or bank notes of countries other than Canada. (espèces)\nemergency means a medical emergency, fire, flood or other disaster that threatens life, property or the environment. (urgence)\nnon-commercial passenger conveyance means a conveyance that does not have aboard any person who has paid for passage and includes corporate aircraft, private aircraft and marine pleasure craft. (moyen de transport non commercial de passagers)\ntransfer agent means a person or entity appointed by a corporation to maintain records of stock, debenture and bond owners, to cancel and issue certificates and to send out dividend cheques. (agent de transfert)",
+    "history": "SOR/2003-358, s. 25; SOR/2019-240, s. 50; 2024, c. 17, s. 348",
+    "last_amended": "2024-07-01",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-1.html"
+  },
+  {
+    "id": "SOR-2002-412-s2",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Minimum Value of Currency or Monetary Instruments",
+    "text": "2\n(1) For the purposes of subsection 12(1) of the Act, the prescribed amount is $10,000.\n(2) The amount is in Canadian dollars, or in its equivalent in a foreign currency using\n(a) the exchange rate that is published by the Bank of Canada for that foreign currency and that is in effect at the time of the importation or exportation; or\n(b) if no exchange rate is published by the Bank of Canada for that foreign currency, the exchange rate that the person or entity would use in the ordinary course of business at the time of the importation or exportation.",
+    "history": "SOR/2019-240, s. 51",
+    "last_amended": "2020-06-01",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-2.html"
+  },
+  {
+    "id": "SOR-2002-412-s3",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "3",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Manner of Reporting",
+    "text": "3 Subject to subsections 4(3) and (3.1) and section 8, a report with respect to the importation or exportation of currency or monetary instruments shall\n(a) be made in writing;\n(b) contain the information referred to\n(i) in Schedule 1, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is not transporting on behalf of an entity or other person,\n(ii) in Schedule 2, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is transporting on behalf of an entity or other person,\n(iii) in Schedule 2, in the case of a report made by the person or entity described in paragraph 12(3)(b), (c) or (e) of the Act, and\n(iv) in Schedule 3, in the case of a report made by the person described in paragraph 12(3)(d) of the Act;\n(c) contain a declaration that the statements made in the report are true, accurate and complete; and\n(d) be signed and dated by the person or entity described in paragraph 12(3)(a), (b), (c), (d) or (e) of the Act, as applicable.",
+    "history": "SOR/2002-412, s. 19; SOR/2019-240, s. 53",
+    "last_amended": "2020-06-01",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-3.html"
+  },
+  {
+    "id": "SOR-2002-412-s3.1",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "3.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Manner of Reporting",
+    "text": "3.1 For greater certainty, although items in Schedules 1 to 3 are described in the singular, a person or entity shall report all known information that falls within an item.",
+    "history": "SOR/2019-240, s. 54",
+    "last_amended": "2020-06-01",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 3.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-3.1.html"
+  },
+  {
+    "id": "SOR-2002-412-s4",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "4",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Importation Reporting",
+    "text": "4\n(1) Subject to subsections (2) to (5) and section 9, a report with respect to currency or monetary instruments transported by a person arriving in Canada shall be submitted without delay by the person at the customs office located at the place of importation or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time.\n(2) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a commercial passenger conveyance who has as their destination another place in Canada at which there is a customs office may be submitted without delay by the person at that customs office or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time, on condition that\n(a) the person does not disembark from the conveyance at the place of arrival in Canada and the currency or monetary instruments are not removed from the conveyance at that place, other than to be transferred under customs control directly to a commercial passenger conveyance for departure to the other place in Canada or directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and\n(b) if the person and currency or monetary instruments are transferred under customs control directly to a designated holding area, the person does not leave and the currency or monetary instruments are not removed from that area, other than to board or to be loaded on board a commercial passenger conveyance for departure to the other place in Canada.\n(3) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance at a customs office where, under the Customs Act, customs reporting may be done by radio or telephone may be submitted by radio or telephone to an officer by that person or the person in charge of the conveyance at that location, on condition that\n(a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act, they provide the information referred to in Schedule 1, 2 or 3, as applicable; and\n(b) on the officer’s request, they present themselves and make available for examination the currency or monetary instruments at the time and place specified by the officer.\n(3.1) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance, at a customs office where the person is authorized in accordance with the Presentation of Persons (2003) Regulations to present in an alternative manner, may be submitted to an officer by telephone, by that person or the person in charge of the conveyance before arriving in Canada, on condition that\n(a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act, they provide the information referred to in Schedule 1, 2 or 3, as applicable; and\n(b) on the officer’s request, they present themselves and make available for examination the currency or monetary instruments on arrival in Canada at the time and place specified by the officer.\n(4) A report with respect to currency or monetary instruments transported by a freight train crew member arriving in Canada on board the freight train shall be submitted without delay by the crew member at the customs office specified by the officer when the crew member presents himself or herself in accordance with section 11 of the Customs Act.\n(5) A report with respect to currency or monetary instruments that are transported by courier into Canada on board an aircraft and that have as their destination another place in Canada at which there is a customs office, shall be submitted at the customs office located at the airport of destination shown on the air waybill, on condition that\n(a) the currency or monetary instruments are not removed from the aircraft at the place of arrival, other than to be transferred under customs control directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and\n(b) if the currency or monetary instruments are transferred under customs control directly to a designated holding area, they are not removed from that area, other than to be loaded on board an aircraft for departure to the other place in Canada.",
+    "history": "SOR/2002-412, s. 20",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-4.html"
+  },
+  {
+    "id": "SOR-2002-412-s5",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "5",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Importation Reporting",
+    "text": "5 Subject to section 10, a report made by an exporter with respect to the importation of currency or monetary instruments by mail shall be made by\n(a) including inside the mail item an importation report with respect to the currency or monetary instruments; and\n(b) affixing the customs declaration form required by the Universal Postal Convention, as amended from time to time, to the outside of the mail item and indicating that it contains currency or monetary instruments.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-5.html"
+  },
+  {
+    "id": "SOR-2002-412-s6",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "6",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Importation Reporting",
+    "text": "6 A report made with respect to the importation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-6.html"
+  },
+  {
+    "id": "SOR-2002-412-s7",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "7",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Importation Reporting",
+    "text": "7 A report with respect to the importation of currency or monetary instruments, other than one referred to in sections 4 to 6, shall be submitted without delay at the customs office that is open for business at the time of the importation and that is nearest to the place of importation.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-7.html"
+  },
+  {
+    "id": "SOR-2002-412-s8",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "8",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Importation Reporting",
+    "text": "8 In an emergency, the person in charge of a conveyance who must unload currency or monetary instruments from the conveyance before being able to make or submit an importation report in accordance with these Regulations may submit the importation report by telephone or other expedient means and, as soon as possible after that, shall make or submit a report in accordance with these Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-8.html"
+  },
+  {
+    "id": "SOR-2002-412-s9",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "9",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exceptions to Importation Reporting",
+    "text": "9\n(1) Subject to subsections (2) and (3), currency or monetary instruments transported by a person arriving in Canada on board a commercial passenger conveyance who has as their destination a place outside Canada are not required to be reported under subsection 12(1) of the Act, on condition that\n(a) the person does not disembark from the conveyance in Canada and the currency or monetary instruments are not removed from the conveyance in Canada other than to be transferred under customs control directly to a commercial passenger conveyance for departure to the place outside Canada or directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and\n(b) if the person and currency or monetary instruments are transferred under customs control directly to a designated holding area, the person does not leave and the currency or monetary instruments are not removed from that area other than to board or be loaded on board a commercial passenger conveyance for departure to the place outside Canada.\n(2) Subject to subsection (3), currency or monetary instruments that are transported by courier into Canada on board a conveyance and that have as their destination a place outside Canada are not required to be reported under subsection 12(1) of the Act, on condition that\n(a) the currency or monetary instruments are not removed from the conveyance at the place of arrival, other than to be transferred under customs control directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations; and\n(b) if the currency or monetary instruments are transferred under customs control directly to a designated holding area, they are not removed from that area, other than to be loaded on board a conveyance for departure to the place outside of Canada.\n(3) Currency or monetary instruments that are transported into Canada on board a cruise ship or cargo ship and that have as their destination a place outside Canada are not required to be reported under subsection 12(1) of the Act, on condition that the currency or monetary instruments are not removed from the cruise ship or cargo ship while it is in Canada.",
+    "history": "SOR/2003-358, s. 26",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-9.html"
+  },
+  {
+    "id": "SOR-2002-412-s10",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "10",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exceptions to Importation Reporting",
+    "text": "10 A person or entity is not required to make a report under subsection 12(1) of the Act with respect to the importation of currency or monetary instruments that are mailed from a location outside Canada to a destination outside Canada but that transit through Canada in the course of post, on condition that they will not leave the course of post until after they have left Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-10.html"
+  },
+  {
+    "id": "SOR-2002-412-s11",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "11",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exportation Reporting",
+    "text": "11 A report with respect to currency or monetary instruments transported by a person departing from Canada shall be submitted without delay by the person at the customs office located at the place of exportation or, if it is not open for business at the time of exportation, at the nearest customs office that is open for business at that time.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-11.html"
+  },
+  {
+    "id": "SOR-2002-412-s12",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "12",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exportation Reporting",
+    "text": "12 A report required to be made by an exporter with respect to the exportation by mail of currency or monetary instruments shall be made by\n(a) including an exportation report inside the mail item; and\n(b) mailing or submitting, at or before the time when the currency or monetary instruments are mailed, a copy of the exportation report to the customs office that is located nearest to the point at which the item was mailed.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-12.html"
+  },
+  {
+    "id": "SOR-2002-412-s13",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "13",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exportation Reporting",
+    "text": "13 A report made with respect to the exportation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-13.html"
+  },
+  {
+    "id": "SOR-2002-412-s14",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "14",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exportation Reporting",
+    "text": "14 A report with respect to the exportation of currency or monetary instruments, other than one referred to in sections 11 to 13, shall be submitted without delay at the customs office that is open for business at the time of exportation and that is nearest to the place of exportation.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-14.html"
+  },
+  {
+    "id": "SOR-2002-412-s15",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "15",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exception Applicable to the Bank of Canada",
+    "text": "15 A person or entity is not required to make a report under subsection 12(1) of the Act with respect to the importation or exportation of currency by or on behalf of the Bank of Canada for the purposes of the distribution, processing, or testing of banknotes intended for circulation in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-15.html"
+  },
+  {
+    "id": "SOR-2002-412-s15.1",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "15.1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exemption Applicable to Imported Shares",
+    "text": "15.1 A person or entity is not required to make a report under subsection 12(1) of the Act with respect to stocks, bonds and debentures imported into Canada by courier or as mail if the importer is a financial entity or a securities dealer as defined in subsection 1(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations or a transfer agent.",
+    "history": "SOR/2003-358, s. 27",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 15.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-15.1.html"
+  },
+  {
+    "id": "SOR-2002-412-s16",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "16",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Retention",
+    "text": "16\n(1) For the purposes of subsection 14(1) of the Act, an officer shall give the person or entity written notice in person or, if the person is not present, shall send the notice by registered mail to the person’s latest known address.\n(2) For the purposes of subsection 14(2) of the Act, the notice is to be given within 60 days after the day on which the currency or monetary instruments are imported or exported, as the case may be.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-16.html"
+  },
+  {
+    "id": "SOR-2002-412-s17",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "17",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Retention",
+    "text": "17 The prescribed retention period, for the purposes of subsection 14(1) of Act, is\n(a) in the case of importation or exportation by courier or as mail, 30 days after the day on which the retention notice is given or sent; and\n(b) in any other case, seven days after the day on which the retention notice is given or sent.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-17.html"
+  },
+  {
+    "id": "SOR-2002-412-s18",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "18",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Penalties",
+    "text": "18 For the purposes of subsection 18(2) of the Act, the prescribed amount of the penalty is equal to\n(a) 5% of the value of the seized currency or monetary instruments, up to a maximum of $2,500, in the case of a person or entity who\n(i) has not concealed the currency or monetary instruments,\n(ii) has made a full disclosure of the facts concerning the currency or monetary instruments on their discovery, and\n(iii) has no previous seizures under the Act;\n(b) 25% of the value of the seized currency or monetary instruments, in the case of a person or entity who\n(i) has concealed the currency or monetary instruments, other than by means of using a false compartment in a conveyance, or who has made a false statement with respect to the currency or monetary instruments, or\n(ii) has a previous seizure under the Act, other than in respect of any type of concealment or for making false statements with respect to the currency or monetary instruments; and\n(c) 50% of the value of the seized currency or monetary instruments, in the case of a person or entity who\n(i) has concealed the currency or monetary instruments by using a false compartment in a conveyance, or\n(ii) has a previous seizure under the Act for any type of concealment or for making a false statement with respect to the currency or monetary instruments.",
+    "history": "SOR/2023-193, s. 35",
+    "last_amended": "2023-09-26",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-18.html"
+  },
+  {
+    "id": "SOR-2002-412-s19 to 23",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "19 to 23",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Penalties",
+    "text": "19 to 23 [Amendments]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 19 to 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-19 to 23.html"
+  },
+  {
+    "id": "SOR-2002-412-s24",
+    "act_code": "SOR-2002-412",
+    "act_short": "Cross-border Currency Reporting Regs",
+    "act_name": "Cross-border Currency and Monetary Instruments Reporting Regulations",
+    "section": "24",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "24\n(1) Subject to subsection (2), these Regulations come into force on January 6, 2003.\n(2) Sections 19 to 23 come into force on the day on which the Presentation of Persons (2003) Regulations come into force.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2024-07-23",
+    "citation": "Cross-border Currency Reporting Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-412/section-24.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/SOR-2012-230.json b/data/processed/SOR-2012-230.json
new file mode 100644
index 0000000000000000000000000000000000000000..c28b0e90e49a2c856a9c0c6901833e3bdb404e0a
--- /dev/null
+++ b/data/processed/SOR-2012-230.json
@@ -0,0 +1,495 @@
+[
+  {
+    "id": "SOR-2012-230-s1",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "1 The following definitions apply in these Regulations.\nAct means the Controlled Drugs and Substances Act. (Loi)\nlisted substance means a substance set out in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations, the schedule to Part G of the Food and Drug Regulations or the schedule to the Narcotic Control Regulations, and includes anything that contains the substance. (substance inscrite)\nmidwife means a person who is registered and entitled under the laws of a province to practise midwifery and who is practising midwifery in that province. (sage-femme)\nnurse practitioner means a person who is registered and entitled under the laws of a province to practise as a nurse practitioner or an equivalent designation and who is practising as a nurse practitioner or an equivalent designation in that province. For the purpose of this definition, a designation is equivalent when it designates a person who\n(a) is a registered nurse;\n(b) possesses additional educational preparation and experience related to health care;\n(c) can autonomously make diagnoses, order and interpret diagnostic tests, prescribe drugs and perform other specific procedures under the laws of a province; and\n(d) is practising their profession in accordance with, for example, the following provincial laws, as amended from time to time:\n(i) the Extended Practice Regulation, Man. Reg. 43/2005, made under The Registered Nurses Act of Manitoba, C.C.S.M., c. R40,\n(ii) Ontario Regulation 275/94, made under the Nursing Act, 1991 of Ontario, S.O. 1991, c. 32, or\n(iii) the Regulation respecting Ordre des infirmières et infirmiers du Québec classes of specialities related to the performance of acts contemplated in section 36.1 of the Nurses Act, R.R.Q., c. I-8, r. 8, made under the Nurses Act of Quebec, R.S.Q., c. I-8. (infirmier praticien)\npodiatrist means a person who is registered and entitled under the laws of a province to practise podiatry or chiropody and who is practising podiatry or chiropody in that province. (podiatre)",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-1.html"
+  },
+  {
+    "id": "SOR-2012-230-s2",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "2",
+    "marginal_note": "Classes",
+    "part": "",
+    "division": "",
+    "heading": "New Classes of Practitioners Prescribed",
+    "text": "2 For the purpose of the definition practitioner in subsection 2(1) of the Act, the following classes of persons are prescribed:\n(a) midwives;\n(b) nurse practitioners; and\n(c) podiatrists.",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-2.html"
+  },
+  {
+    "id": "SOR-2012-230-s3",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "3",
+    "marginal_note": "Permitted activities",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities and Exclusions",
+    "text": "3 Subject to section 4, a midwife, nurse practitioner or podiatrist, as a practitioner, may prescribe or possess a listed substance, or conduct an activity with a listed substance, in accordance with the Benzodiazepines and Other Targeted Substances Regulations, Part G of the Food and Drug Regulations or the Narcotic Control Regulations if they are permitted to prescribe, in their practice under the laws of the province in which they are registered and entitled to practise, that substance.",
+    "history": "SOR/2013-119, s. 251; SOR/2016-230, s. 280; SOR/2018-147, s. 31",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-3.html"
+  },
+  {
+    "id": "SOR-2012-230-s4",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "4",
+    "marginal_note": "Exclusions — midwife or podiatrist",
+    "part": "",
+    "division": "",
+    "heading": "Permitted Activities and Exclusions",
+    "text": "4\n(1) In respect of a midwife or podiatrist, a listed substance excludes a substance set out in\n(a) the definition designated drug in subsection G.04.001(1) of the Food and Drug Regulations;\n(b) item 1 of Part III of the schedule to Part G of the Food and Drug Regulations; and\n(c) any of subitems 1(1) and (10), 2(1), 5(4) and 10(1) of the schedule to the Narcotic Control Regulations.\n(2) [Exclusions — nurse practitioner] In respect of a nurse practitioner, a listed substance excludes a substance set out in\n(a) item 1 of Part III of the schedule to Part G of the Food and Drug Regulations, except for subitem (40); and\n(b) subitem 1(1) or 2(1) of the schedule to the Narcotic Control Regulations.",
+    "history": "SOR/2013-119, s. 252; SOR/2013-172, s. 10; SOR/2016-239, s. 9; SOR/2018-37, s. 8; SOR/2018-147, s. 32",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-4.html"
+  },
+  {
+    "id": "SOR-2012-230-s5",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "5",
+    "marginal_note": "Inconsistency",
+    "part": "",
+    "division": "",
+    "heading": "Inconsistency with other Regulations",
+    "text": "5 In the event of any inconsistency between these Regulations and the Benzodiazepines and Other Targeted Substances Regulations, Part G of the Food and Drug Regulations or the Narcotic Control Regulations, these Regulations prevail to the extent of the inconsistency.",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-5.html"
+  },
+  {
+    "id": "SOR-2012-230-s6",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "6",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "6 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-6.html"
+  },
+  {
+    "id": "SOR-2012-230-s7",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "7",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "7 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-7.html"
+  },
+  {
+    "id": "SOR-2012-230-s8",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "8",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "8 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-8.html"
+  },
+  {
+    "id": "SOR-2012-230-s9",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "9",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "9 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-9.html"
+  },
+  {
+    "id": "SOR-2012-230-s10",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "10",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "10 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-10.html"
+  },
+  {
+    "id": "SOR-2012-230-s11",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "11",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "11 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-11.html"
+  },
+  {
+    "id": "SOR-2012-230-s12",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "12",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "12 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-12.html"
+  },
+  {
+    "id": "SOR-2012-230-s13",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "13",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "13 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-13.html"
+  },
+  {
+    "id": "SOR-2012-230-s14",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "14",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "14 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-14.html"
+  },
+  {
+    "id": "SOR-2012-230-s15",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "15",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "15 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-15.html"
+  },
+  {
+    "id": "SOR-2012-230-s16",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "16",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "16 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-16.html"
+  },
+  {
+    "id": "SOR-2012-230-s17",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "17",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "17 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-17.html"
+  },
+  {
+    "id": "SOR-2012-230-s18",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "18",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "18 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-18.html"
+  },
+  {
+    "id": "SOR-2012-230-s19",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "19",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "19 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-19.html"
+  },
+  {
+    "id": "SOR-2012-230-s20",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "20",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "20 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-20.html"
+  },
+  {
+    "id": "SOR-2012-230-s21",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "21",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "21 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-21.html"
+  },
+  {
+    "id": "SOR-2012-230-s22",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "22",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "22 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-22.html"
+  },
+  {
+    "id": "SOR-2012-230-s23",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "23",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "23 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-23.html"
+  },
+  {
+    "id": "SOR-2012-230-s24",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "24",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Narcotic Control Regulations",
+    "text": "24 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-24.html"
+  },
+  {
+    "id": "SOR-2012-230-s25",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "25",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Benzodiazepines and Other Targeted Substances Regulations",
+    "text": "25 [Amendments]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-25.html"
+  },
+  {
+    "id": "SOR-2012-230-s26",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "26",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Benzodiazepines and Other Targeted Substances Regulations",
+    "text": "26 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-26.html"
+  },
+  {
+    "id": "SOR-2012-230-s27",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "27",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Benzodiazepines and Other Targeted Substances Regulations",
+    "text": "27 [Amendment]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-27.html"
+  },
+  {
+    "id": "SOR-2012-230-s28",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "28",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Transitional Provisions",
+    "text": "28 [Transitional Provisions]",
+    "history": "",
+    "last_amended": "2012-11-21",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-28.html"
+  },
+  {
+    "id": "SOR-2012-230-s*29",
+    "act_code": "SOR-2012-230",
+    "act_short": "New Classes of Practitioners Regs",
+    "act_name": "New Classes of Practitioners Regulations",
+    "section": "*29",
+    "marginal_note": "Publication",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*29 These Regulations come into force on the day on which they are published in the Canada Gazette, Part II.\n* [Note: Regulations in force November 21, 2012.]",
+    "history": "",
+    "last_amended": "2012-11-01",
+    "current_to": "2025-12-02",
+    "citation": "New Classes of Practitioners Regs, s. *29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2012-230/section-*29.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/SOR-2018-108.json b/data/processed/SOR-2018-108.json
new file mode 100644
index 0000000000000000000000000000000000000000..e6e187bd9058e8f7ba2f2a2ab3375bd52dba2c3c
--- /dev/null
+++ b/data/processed/SOR-2018-108.json
@@ -0,0 +1,7261 @@
+[
+  {
+    "id": "SOR-2018-108-s1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "1",
+    "marginal_note": "Definitions",
+    "part": "PART 1 - Interpretation",
+    "division": "",
+    "heading": "PART 1 - Interpretation",
+    "text": "1 The following definitions apply in these Regulations.\nAct means the Safe Food for Canadians Act. (Loi)\ncarcass means the body of a dead animal. (carcasse)\ncatch-weight food means a food that because of its nature cannot normally be portioned to a predetermined fixed quantity and is, as a result, usually sold in containers of varying quantities. (aliment à poids variable)\nclose proximity, in respect of an item of information that is shown on a label, means immediately adjacent to the item of information and without any intervening printed, written or graphic material. (à proximité)\ncommercially sterile has the same meaning as in section B.27.001 of the Food and Drug Regulations. (stérilité commerciale)\ncommon name, in respect of a food, means\n(a) the name of the food printed in boldface type, but not in italics, in a section of the Standards of Identity Document;\n(b) the name of the food printed in boldface type, but not in italics, in a section of the Food Compositional Standards Document; or\n(c) in any other case, the name by which it is generally known or a name that is not generic and that describes the food. (nom usuel)\nCompendium means the document entitled Canadian Grade Compendium, prepared by the Agency and published on its website, as amended from time to time. (Recueil)\nconsumer prepackaged, in respect of a food, means packaged in a container in the manner in which the food is ordinarily sold to or used or purchased by an individual — or in which the food may reasonably be expected to be obtained by an individual — without being repackaged, to be used for non-commercial purposes. (de consommation préemballé)\ncontainer means an outer receptacle or covering that is used or to be used in connection with a food. It includes a wrapper and a confining band but does not include a conveyance or any container that is an integral part of a conveyance. (contenant)\ncontaminated, in respect of a food, means that the food contains any micro-organism, chemical substance, extraneous material or other substance or thing that may render the food injurious to human health or unsuitable for human consumption, including those that are not permitted under the Food and Drugs Act or those that do not comply with any limits or levels provided under that Act. (contaminé)\ndairy product means milk or a food that is derived from milk, alone or combined with another food, and that contains no oil and no fat other than that of milk. (produit laitier)\nDescriptive Words, Expressions and Identification Names Document means the document entitled Descriptive Words, Expressions and Identification Names for Specific Foods, prepared by the Agency and published on its website, as amended from time to time. (document sur les mentions descriptives et noms d’identification)\ndress means to dress a carcass in accordance with section 145. (habiller)\ndrug has the same meaning as in section 2 of the Food and Drugs Act. (drogue)\negg means an egg of a domestic chicken of the species Gallus domesticus or, in respect of a processed egg product, means that egg or an egg of a domestic turkey of the species Meleagris gallopavo. It does not include a balut. (œuf)\negg carton means a package that is capable of being closed and of containing not more than 30 eggs in separate compartments. (boîte à oeufs)\neviscerate means\n(a) in respect of the carcass of a bird, other than an ostrich, rhea or emu, to remove the respiratory, digestive, reproductive and urinary systems, with or without the kidneys, and the other thoracic and abdominal organs; and\n(b) in respect of any other carcass, to remove the respiratory, digestive, reproductive and urinary systems, except the kidneys, and the other thoracic and abdominal organs. (éviscérer)\nfish includes shellfish, crustaceans and other marine animals, and any of their parts, products and by-products. (poisson)\nfood has the same meaning as in section 2 of the Food and Drugs Act. (aliment)\nfood additive has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (additif alimentaire)\nfood animal means a bird or mammal, other than a marine mammal, from which an edible meat product may be derived. (animal pour alimentation humaine)\nFood Compositional Standards Document has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (Document sur les normes de composition des aliments)\nforeign state includes a WTO Member as defined in subsection 2(1) of the World Trade Organization Agreement Implementation Act. (État étranger)\nFresh Fruit and Vegetable Grades Document means the document entitled Fresh Fruit and Vegetable Grade Requirements, prepared by the Fruit and Vegetable Dispute Resolution Corporation and published on its website, as amended from time to time. (document sur le classement des fruits et légumes frais)\ngame animal means a wild ruminant, pig or bird — including a ruminant, pig or bird that lives in an enclosed territory under conditions of freedom similar to those of wild animals — that is a food animal and that is hunted for commercial use under an authorization issued by a competent authority. (gibier)\nhermetically sealed package means a package that, due to its design, is secure against the entry of micro-organisms, including spores. (emballage hermétiquement scellé)\nlicence means a licence that is issued under paragraph 20(1)(a) or (b) of the Act. (licence)\nlivestock carcass means a beef carcass, bison carcass, ovine carcass or veal carcass. (carcasse de bétail)\nmaple product means a food that is obtained exclusively by the concentration of sap from trees of the genus Acer or the concentration of maple syrup. (produit de l’érable)\nmeat product means the carcass of a food animal, the blood of a food animal or a product or by-product of its carcass or any food that contains the blood of a food animal or a product or by-product of its carcass. It does not include\n(a) gelatin, bone meal, collagen casing, hydrolyzed animal protein, monoglycerides, diglycerides or fatty acids; or\n(b) any food that contains a meat product in an insignificant quantity, having regard to the nature of the food and of the meat product. (produit de viande)\norganic product means a food commodity that has been certified as organic under subsection 345(1) or certified as organic by an entity accredited by a foreign state that is referred to in subparagraph 357(1)(a)(ii). (produit biologique)\nornamental container means a container that, except on the bottom, does not bear any advertising material, other than a trademark or common name, and that, because of any design appearing on its surface or because of its shape or texture, is sold both as a decorative item and as the container of a food. (contenant décoratif)\npoultry carcass means the carcass of a turkey, duck, goose, guinea fowl or bird of the species Gallus domesticus. (carcasse de volaille)\nprepackaged, in respect of a food, means packaged in a container in the manner in which the food is ordinarily sold to or used or purchased by a person, and includes consumer prepackaged. (préemballé)\nPresident means the President of the Agency. (président)\nprincipal display panel means\n(a) in the case of a consumer prepackaged food whose container is mounted on a display card, the part of the label that is applied to one or both of the following:\n(i) all or part of the principal display surface, or\n(ii) all or part of the surface of the display card that is displayed or visible under customary conditions of sale or use;\n(b) in the case of a consumer prepackaged food whose container is an ornamental container, the part of the label that is applied\n(i) to all or part of the bottom of the container,\n(ii) to all or part of the principal display surface, or\n(iii) to all or part of a tag that is attached to the container;\n(c) in the case of a consumer prepackaged food whose container is not described in paragraph (a) or (b), the part of the label that is applied to all or part of the principal display surface;\n(d) in the case of a prepackaged food other than a consumer prepackaged food, the part of the label\n(i) that is applied or attached to all or part of the surface of the container that is displayed or visible under customary conditions of sale or use, or\n(ii) if the container does not have a surface described in subparagraph (i), that is applied to any part of the container except any part that is the bottom of the container; or\n(e) in the case of a food that is not a prepackaged food, the part of the label that is applied or attached to all or part of the surface of the food that is displayed or visible under customary conditions of sale or use. (espace principal)\nprincipal display surface, in respect of the container of a consumer prepackaged food, means\n(a) if the container has a surface that is displayed or visible under customary conditions of sale or use, the total area of that surface, excluding any surface that is the top of the container;\n(b) if the container has a lid that is the part of the container that is displayed or visible under customary conditions of sale or use, the total area of the top surface of the lid;\n(c) if the container does not have a particular surface that is displayed or visible under customary conditions of sale or use, 40% of the total surface area of the container, excluding any surface area that is its top and bottom, if it is possible for that 40% to be displayed or visible under customary conditions of sale or use;\n(d) if the container is a bag with surfaces of equal dimensions, the total area of one of the surfaces;\n(e) if the container is a bag with surfaces of different dimensions, the total area of one of the largest surfaces;\n(f) despite paragraphs (a) to (e), if the container does not have a surface that is displayed or visible under customary conditions of sale or use to which a label can be applied, the total area of one side of a tag that is attached to the container;\n(g) despite paragraphs (a) to (e), if the container contains wine that is exposed for sale, any part of the surface of the container, excluding its top and bottom, that can be seen without having to turn the container; and\n(h) if the container is a wrapper or confining band that is so narrow in relation to the size of the food that it cannot reasonably be considered to have any surface that is displayed or visible under customary conditions of sale or use, the total area of one side of a tag that is attached to the container. (principale surface exposée)\nprocessed egg product means a food for which a standard is set out in Volume 2 of the Standards of Identity Document. (produit d’oeufs transformés)\nprocessed fruit or vegetable product means a fruit or vegetable that is in a hermetically sealed package and is commercially sterile or that has been cooked, frozen, concentrated, pickled or otherwise prepared to assure its preservation and\n(a) for which a standard is set out in Volume 4 of the Standards of Identity Document;\n(b) for which a grade is set out in Volume 3 of the Compendium; or\n(c) that is identified as a processed fruit or vegetable product in the Standard Container Sizes Document. (produit de fruits ou de légumes transformés)\nready-to-eat, in respect of an edible meat product, means that it has been subjected to a treatment or process that is sufficient to inactivate vegetative pathogenic micro-organisms or their toxins and control spores of food-borne pathogenic bacteria so that the meat product does not require further preparing before consumption except washing or thawing or exposing it to sufficient heat to warm it without cooking it. (prêt à manger)\nrefrigerated, in respect of a food, means that it is kept at a temperature of 4°C or less, without being frozen. (réfrigéré)\nsanitary condition means a condition that does not present a risk of contamination of a food. (conditions hygiéniques)\nshellfish means a bivalve mollusc of the class Bivalvia or a carnivorous marine mollusc of the class Gastropoda, or any product that is derived from one of those molluscs. (mollusque)\nStandard Container Sizes Document means the document entitled Standard Container Sizes, prepared by the Agency and published on its website, as amended from time to time. (document sur les tailles de contenants normalisées)\nStandards of Identity Document means the document entitled Canadian Standards of Identity, prepared by the Agency and published on its website, as amended from time to time. (Document sur les normes d’identité)\ntray, in respect of eggs, means a package, other than an egg carton, that is capable of containing not more than 30 eggs in separate compartments. (plateau)\nwine means an alcoholic beverage that complies with the standard set out in section 2.7.1 of Volume 2 of the Food Compositional Standards Document. (vin)",
+    "history": "2014, c. 20, s. 366(E); SOR/2022-144, s. 1; SOR/2024-244, s. 164; SOR/2025-192, s. 4",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-1.html"
+  },
+  {
+    "id": "SOR-2018-108-s2",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "2",
+    "marginal_note": "Interpretation — fresh fruits or vegetables",
+    "part": "PART 1 - Interpretation",
+    "division": "",
+    "heading": "PART 1 - Interpretation",
+    "text": "2\n(1) For the purposes of any provision of these Regulations that refers to “fresh fruits or vegetables”, other than section 122, any fresh plant or any fresh edible fungus, or any part of such a plant or fungus, that is a food is considered to be a fresh fruit or vegetable.\n(2) [Exception — subparagraph 11(2)(c)(i)] For the purposes of any provision of these Regulations that refers to “fresh fruits or vegetables”, a food described in subparagraph 11(2)(c)(i) is not considered to be a fresh fruit or vegetable.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-2.html"
+  },
+  {
+    "id": "SOR-2018-108-s3",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "3",
+    "marginal_note": "Definition prepare in Act",
+    "part": "PART 1 - Interpretation",
+    "division": "",
+    "heading": "PART 1 - Interpretation",
+    "text": "3 For the purposes of the definition prepare in section 2 of the Act, the growing and harvesting of any fresh fruits or vegetables are prescribed activities.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-3.html"
+  },
+  {
+    "id": "SOR-2018-108-s4",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "4",
+    "marginal_note": "Words and expressions in documents incorporated by reference",
+    "part": "PART 1 - Interpretation",
+    "division": "",
+    "heading": "PART 1 - Interpretation",
+    "text": "4 For the purposes of interpreting any document prepared by the Agency that is incorporated by reference into these Regulations, words and expressions that are used but not defined in that document have the same meaning as in these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-4.html"
+  },
+  {
+    "id": "SOR-2018-108-s4.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "4.1",
+    "marginal_note": "Compendium prevails",
+    "part": "PART 1 - Interpretation",
+    "division": "",
+    "heading": "PART 1 - Interpretation",
+    "text": "4.1 The requirements set out in the Compendium prevail over those set out in the Fresh Fruit and Vegetable Grades Document to the extent of any inconsistency or conflict between them.",
+    "history": "SOR/2025-192, s. 5",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 4.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-4.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s5",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "5",
+    "marginal_note": "Subsection 10(1) of Act",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "5\n(1) For the purposes of subsection 10(1) of the Act, any food commodity is a prescribed food commodity that a person is prohibited to send or convey from one province to another — or to import or export — unless the person does so in accordance with these Regulations.\n(2) [Subsection 10(2) of Act] For the purposes of subsection 10(2) of the Act, any food — other than a food referred to in any of paragraphs 11(2)(a) to (c) of these Regulations — is a prescribed food commodity that a person is prohibited to import unless the person is authorized to do so by a licence.\n(3) [Subsection 10(3) of Act] For the purposes of subsection 10(3) of the Act, any food commodity is a prescribed food commodity that a person is prohibited to send or convey from one province to another — or to import or export — unless it meets the requirements of these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-5.html"
+  },
+  {
+    "id": "SOR-2018-108-s6",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "6",
+    "marginal_note": "Section 12 of Act",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "6 For the purposes of section 12 of the Act, any food commodity is a prescribed food commodity that a person is prohibited to have in their possession for the purpose of sending or conveying from one province to another — or for the purpose of exporting — unless it meets the requirements of these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-6.html"
+  },
+  {
+    "id": "SOR-2018-108-s7",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "7",
+    "marginal_note": "Subsection 13(1) of Act",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "7\n(1) For the purposes of subsection 13(1) of the Act, any food commodity is a prescribed food commodity that is to be exported or sent or conveyed from one province to another, and any of the following activities is a prescribed activity that a person is prohibited to conduct in respect of that prescribed food commodity except in accordance with these Regulations:\n(a) manufacturing, preparing, storing, packaging and labelling; and\n(b) if the food commodity is an organic product, in addition to the activities set out in paragraph (a), advertising and conveying.\n(2) [Subsection 13(2) of Act] For the purposes of subsection 13(2) of the Act, any food — other than a food referred to in paragraph 11(2)(a) or (b) of these Regulations — and any food animal is a prescribed food commodity that is to be exported or sent or conveyed from one province to another, and any of the following activities is a prescribed activity that a person is prohibited to conduct in respect of that prescribed food commodity unless the person is authorized to conduct that activity by a licence:\n(a) in the case of a food,\n(i) manufacturing, processing, treating, preserving, grading, packaging and labelling, other than\n(A) the packaging and labelling of fresh fruits or vegetables in the field by the person who grows or harvests them if they are to be sent or conveyed from one province to another to be subsequently manufactured, processed, treated, preserved or graded by a licence holder,\n(B) the packaging and labelling of a food referred to in subparagraph 11(2)(c)(i) if, at the time that the food is exported or is sent or conveyed from one province to another, it is not a consumer prepackaged food and it has a label applied or attached to it, or accompanying it, that bears the expression “For Further Preparation Only” or “pour conditionnement ultérieur seulement”,\n(C) the grading of a livestock carcass and a poultry carcass, and\n(D) any such activity conducted by a restaurant or other similar enterprise, where the food is to be sent or conveyed by the restaurant or other similar enterprise to consumers, and\n(ii) if the food is an edible meat product, in addition to the activities set out in subparagraph (i), storing and handling in its imported condition for the purpose of the exercise of an inspector’s powers under the Act; and\n(b) in the case of a food animal, slaughtering.",
+    "history": "SOR/2022-144, s. 2",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-7.html"
+  },
+  {
+    "id": "SOR-2018-108-s8",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "8",
+    "marginal_note": "Interprovincial trade, import and export",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "8\n(1) Any food that is sent or conveyed from one province to another or that is imported or exported\n(a) must not be contaminated;\n(b) must be edible;\n(c) must not consist in whole or in part of any filthy, putrid, disgusting, rotten, decomposed or diseased animal or vegetable substance; and\n(d) must have been manufactured, prepared, stored, packaged and labelled under sanitary conditions.\n(2) [Prohibition — mixing of contaminated food] It is prohibited for a person to mix a contaminated food with other food so that it meets the requirements of subsection (1), unless the person is authorized to do so by the Minister under subsection (3).\n(3) [Ministerial authorization] The Minister may authorize a person to mix a contaminated food with other food if the Minister is of the opinion that no risk of injury to human health will result.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-8.html"
+  },
+  {
+    "id": "SOR-2018-108-s9",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "9",
+    "marginal_note": "Compliance with standard",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "9\n(1) Any food that is sent or conveyed from one province to another or that is imported or exported and for which a standard is set out in the Standards of Identity Document must comply with that standard.\n(2) [Food likely to be mistaken] Any food that is sent or conveyed from one province to another or that is imported or exported and that is likely to be mistaken for a food for which a standard is set out in the Standards of Identity Document must comply with that standard.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-9.html"
+  },
+  {
+    "id": "SOR-2018-108-s10",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "10",
+    "marginal_note": "Use of food additives and other substances",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "10 Any person who manufactures, processes, treats or preserves a food that has been imported or that is to be exported or sent or conveyed from one province to another may use, in or on the food, a food additive or other substance unless the use of that food additive or other substance is not permitted by these Regulations or under the Food and Drugs Act or the use does not comply with any limits or levels provided by these Regulations or under that Act.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-10.html"
+  },
+  {
+    "id": "SOR-2018-108-s11",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "11",
+    "marginal_note": "Import",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "11\n(1) Any food that is imported must have been manufactured, prepared, stored, packaged and labelled in a manner and under conditions that provide at least the same level of protection as that provided by sections 47 to 81.\n(2) [Exception] Subsection (1) does not apply in respect of\n(a) a food additive;\n(b) a beverage that contains more than 0.5% absolute ethyl alcohol by volume; or\n(c) a food that is set out in Schedule 1 and that\n(i) is unprocessed and is intended to be manufactured, processed or treated for use as a grain, oil, pulse, sugar or beverage,\n(ii) has a label applied or attached to it, or accompanying it, that bears the expression “For Further Preparation Only” or “pour conditionnement ultérieur seulement”, and\n(iii) is not a consumer prepackaged food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-11.html"
+  },
+  {
+    "id": "SOR-2018-108-s12",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "12",
+    "marginal_note": "Import — fixed place of business",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "12\n(1) Any person who imports a food, other than a food referred to in any of paragraphs 11(2)(a) to (c), and who does not have, in Canada, a fixed place of business from which they carry on business related to the food must,\n(a) have a fixed place of business from which they carry on business related to the food in a foreign state that\n(i) has an inspection system that has been recognized under Part 7, if the imported food is a meat product or live or raw shellfish, or\n(ii) has a food safety system that has been determined by the Minister under subsection (2) to provide at least the same level of protection in relation to that food as that provided by the provisions of the Act and these Regulations, if the imported food is not a meat product or live or raw shellfish; and\n(b) send or convey the food directly to Canada from a foreign state that has an inspection system described in subparagraph (a)(i) or a food safety system described in subparagraph (a)(ii).\n(2) [Food safety system — Minister’s determination] The Minister must determine whether a foreign state’s food safety system provides at least the same level of protection in relation to an imported food as that provided by the provisions of the Act and these Regulations by taking into account the following:\n(a) any applicable legislative framework, controls and procedures;\n(b) the organizational structure of the authority that is responsible for the system;\n(c) the implementation of the system;\n(d) the resources that support the objectives of the system; and\n(e) any other relevant information.\n(3) [Exception — certain shellfish] For the purposes of paragraph (1)(a), the reference to “shellfish” does not include the adductor muscles of scallops or the meat of geoducks.\n(4) [In transit] For the purposes of paragraph (1)(b), if the food passes only in transit through a foreign state, the person is not considered to have sent or conveyed the food directly to Canada from that foreign state.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-12.html"
+  },
+  {
+    "id": "SOR-2018-108-s13",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "13",
+    "marginal_note": "Import information",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "13\n(1) Any person who imports a food must provide to the Minister, in a form approved by the President, the following information:\n(a) their name and address and, if they hold a licence to import, the number of that licence;\n(b) the name and address of the person from whom the food is received;\n(c) the name of the foreign state of origin;\n(d) the address of the first destination of the food in Canada;\n(e) a description of the food, including its common name and quantity;\n(f) any information relating to the safety of the food that the Minister believes is required in order to respond to a risk of injury to human health; and\n(g) in the case of live or raw shellfish other than the adductor muscles of scallops or the meat of geoducks, with respect to the establishment at which the shellfish was last manufactured, prepared, stored, packaged or labelled prior to its importation, the establishment’s registration number, or another identification number for the establishment, that is provided by the foreign state.\n(2) [Provision of import information] The information referred to in subsection (1), and any documents required by sections 96 and 104 and paragraph 167(d), must be provided before or at the time of the import.\n(3) [Exception] Despite subsection (2), in the case of a food other than a meat product, the Minister may authorize the person who imports the food, at their written request, to provide the information after the time of import, at the time specified by the Minister.\n(4) [Meat products] For the purposes of subsection (3), the foods set out in paragraphs 25(a) and (b) are not considered to be meat products.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-13.html"
+  },
+  {
+    "id": "SOR-2018-108-s14",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "14",
+    "marginal_note": "Import — further inspection",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "14\n(1) If, during an inspection that is conducted at the time of the import, the inspector determines that a further inspection is required,\n(a) in the case of an edible meat product,\n(i) the meat product must be immediately delivered, by the licence holder who imports it, to an establishment where it must be stored and handled in its imported condition by a licence holder and must be kept in that establishment until the further inspection is completed, and\n(ii) the licence holder who imports the meat product must provide the address of the establishment referred to in subparagraph (i) to the inspector if it is different from the address referred to in paragraph 13(1)(d); and\n(b) in the case of a food other than an edible meat product, the food must be kept, by the person who imports it, at the address referred to in paragraph 13(1)(d) until the further inspection is completed.\n(2) [Meat products] For the purposes of subsection (1), the foods set out in paragraphs 25(a) and (b) are not considered to be meat products.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-14.html"
+  },
+  {
+    "id": "SOR-2018-108-s15",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "15",
+    "marginal_note": "Interprovincial trade and export",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "15\n(1) Any food that is sent or conveyed from one province to another or that is exported must meet the following requirements:\n(a) if the food is manufactured, processed, treated, preserved, graded, packaged or labelled in Canada, that activity must be conducted by a licence holder in accordance with the provisions of the Act and these Regulations, unless that activity is\n(i) the packaging and labelling of fresh fruits or vegetables in the field by the person who grows or harvests them if they are to be sent or conveyed from one province to another to be subsequently manufactured, processed, treated, preserved or graded by a licence holder,\n(ii) the packaging and labelling of a food that is set out in Schedule 1 and that is unprocessed and intended to be manufactured, processed or treated for use as a grain, oil, pulse, sugar or beverage, if, at the time that the food is sent or conveyed from one province to another or exported, it is not a consumer prepackaged food and it has a label applied or attached to it, or accompanying it, that bears the expression “For Further Preparation Only” or “pour conditionnement ultérieur seulement”, or\n(iii) the grading of a livestock carcass or a poultry carcass;\n(b) if the food, other than a food referred to in paragraph 11(2)(c), has been imported, it must have been imported by a licence holder in accordance with the provisions of the Act and these Regulations; and\n(c) if the food is a meat product and if\n(i) any meat product that it contains was manufactured, processed, treated, preserved, packaged or labelled in Canada, that activity must have been conducted by a licence holder in accordance with the provisions of the Act and these Regulations,\n(ii) any meat product that it contains has been derived from a livestock carcass or a poultry carcass that has been graded in Canada, it must have been graded by a grader in accordance with these Regulations,\n(iii) any meat product that it contains has been imported, that meat product must have been imported by a licence holder in accordance with the provisions of the Act and these Regulations, and\n(iv) any meat product that it contains is derived from food animals that were slaughtered in Canada, the food animals must have been slaughtered by a licence holder in accordance with the provisions of the Act and these Regulations.\n(2) [Exception] Subsection (1) does not apply in respect of the foods referred to in paragraphs 11(2)(a) and (b) and foods that are manufactured, processed, treated, preserved, graded, packaged or labelled by a restaurant or other similar enterprise, when the food is to be sent or conveyed by the restaurant or other similar enterprise to consumers.",
+    "history": "SOR/2022-144, s. 3",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-15.html"
+  },
+  {
+    "id": "SOR-2018-108-s16",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "16",
+    "marginal_note": "Exception — export of non-compliant food",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "16\n(1) Any person may export a food that does not meet the requirements of these Regulations, other than a requirement of paragraph 8(1)(c) or (d) or subsection 15(1), if a label applied or attached to the food bears the word “Export” or “exportation” and\n(a) if the foreign state to which the food is exported has a different requirement on the same matter as the unmet requirement, the person prepares a document that substantiates that the foreign state’s requirement has been met; or\n(b) if the foreign state to which the food is exported has no requirement on the same matter as the unmet requirement,\n(i) the unmet requirement must be a requirement set out in any of subsection 9(1) and sections 10, 195, 197, 201, 210, 244 to 249, 262, 268, 272, 273, 292, 293, 306 to 308, 312, 313, 316, 322, 324 to 327, 329 and 331, and\n(ii) the person prepares a document that sets out the specifications for the unmet requirement as stipulated by the person in the foreign state for whom the exported food is intended.\n(2) [Retention period — documents] The documents referred to in paragraph (1)(a) and subparagraph (1)(b)(ii) must be kept for two years after the day on which the food is exported.\n(3) [Additional requirements — meat products] In the case of the export of a meat product under subsection (1), the requirements of paragraphs 168(1)(a) and (b) must also be met.",
+    "history": "SOR/2022-144, s. 4",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-16.html"
+  },
+  {
+    "id": "SOR-2018-108-s17",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "17",
+    "marginal_note": "Application for export certificate",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "17\n(1) An application for the issuance of a certificate or other document referred to in section 48 of the Act must be made to the Minister in a form approved by the President.\n(2) [Conditions for issuance] The Minister may issue a certificate or other document referred to in section 48 of the Act in respect of a food commodity that is intended for commercial use if the applicant holds a licence to export the food commodity and\n(a) in the case of a food, the manufacturing, preparing, storing, packaging and labelling of the food meets the applicable requirements of Part 4;\n(b) in the case of a food commodity referred to in paragraph (b) of the definition food commodity in section 2 of the Act, other than an animal, for which a competent authority of a foreign state requires a certificate or other document referred to in section 48 of the Act for its import into that foreign state for the purpose of human consumption, the manufacturing, preparing, storing, packaging and labelling of the food commodity meets the applicable requirements of Part 4 — other than Division 3 — as if it were a food; or\n(c) in the case of a food commodity referred to in subsection (3), the manufacturing, preparing, storing, packaging and labelling of the food commodity meets the applicable requirements of Part 4 — other than Division 3 — as if it were a food.\n(3) [Definition of food commodity in Act] For the purposes of paragraph (c) of the definition food commodity in section 2 of the Act, any commodity that is derived from an animal or plant, or any of its parts, is a prescribed food commodity if\n(a) that commodity is not included in paragraph (a) or (b) of that definition; and\n(b) a competent authority of a foreign state requires a certificate or other document referred to in section 48 of the Act in order for that commodity to be imported into that foreign state for the purpose of human consumption.\n(4) [Exemption] The prescribed food commodity referred to in subsection (3) is exempted from the application of any provision of the Act and these Regulations that is not necessary to give effect to this section. For greater certainty, the exemption does not include section 6 of the Act.\n(5) [Inspection before export] The Minister may require that an inspection be conducted of any food commodity in respect of which a person has applied for a certificate or other document referred to in section 48 of the Act, for the purpose of deciding whether to issue the certificate or other document.\n(6) [Inspection — accessibility] If an inspection of a food commodity is required, the applicant must make the food commodity readily accessible to an inspector at the time of inspection.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-17.html"
+  },
+  {
+    "id": "SOR-2018-108-s18",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "18",
+    "marginal_note": "Non-compliant food",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "18\n(1) Any person may send or convey from one province to another or import a food that does not meet the requirements of the Act or these Regulations — other than section 188 as that section relates to fresh fruits or vegetables, processed fruit or vegetable products or honey, section 306 as that section relates to fresh fruits or vegetables or processed fruit or vegetable products and Volume 4 of the Standards of Identity Document — if\n(a) a label that bears the expression “For Further Preparation Only” or “pour conditionnement ultérieur seulement” is applied or attached to the food or accompanies it;\n(b) subject to subsection 8(2), the food is manufactured, processed, treated, preserved, graded, packaged or labelled so that it meets the requirements that are set out in the Act and these Regulations within\n(i) three months after the day on which the food is sent or conveyed from one province to another or is imported, or\n(ii) any longer period that is specified by the Minister at the person’s written request; and\n(c) in the case of import, the food is not a meat product.\n(2) [Exception] Paragraph (1)(a) does not apply in respect of\n(a) a beef carcass, or a carcass side, hind quarter, front quarter, primal cut or sub-primal cut of a beef carcass, that meets the requirements that are set out in paragraph 306(2)(f);\n(b) a processed fruit or vegetable product that is labelled under paragraph 306(3)(a); or\n(c) honey that is labelled under paragraph 306(3)(b).\n(3) [Licence holder] The activities referred to in paragraph (1)(b), other than the grading of a livestock carcass or a poultry carcass, must be conducted by a licence holder.",
+    "history": "SOR/2022-144, s. 5",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-18.html"
+  },
+  {
+    "id": "SOR-2018-108-s19",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "19",
+    "marginal_note": "Exception — import for export",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "19\n(1) Any person may import a food that does not meet the requirements of the Act or these Regulations — other than section 188 as that section relates to fresh fruits or vegetables, processed fruit or vegetable products or honey, section 306 as that section relates to fresh fruits or vegetables or processed fruit or vegetable products, Part 13 and Volume 4 of the Standards of Identity Document — if\n(a) a label that bears the expression “Imported for Export” or “importé pour l’exportation” is applied or attached to the food or accompanies it; and\n(b) the food is intended to be manufactured, processed, treated, preserved, graded, packaged or labelled for the purpose of exporting it.\n(2) [Licence holder] The activities referred to in paragraph (1)(b), other than the grading of a livestock carcass or a poultry carcass, must be conducted by a licence holder.",
+    "history": "SOR/2022-144, s. 6",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-19.html"
+  },
+  {
+    "id": "SOR-2018-108-s20",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "20",
+    "marginal_note": "Exception — person who conveys",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "20\n(1) Subject to subsection (2), the provisions of the Act and these Regulations do not apply to any person who conveys a food commodity if their sole concern, in respect of the food commodity, is its conveyance.\n(2) [Exception] Sections 122 and 123 and subsection 359(3), and any provisions of the Act and these Regulations that are necessary to give effect to them, apply to the person referred to in subsection (1).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-20.html"
+  },
+  {
+    "id": "SOR-2018-108-s21",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "21",
+    "marginal_note": "Personal use",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "21 For the purposes of section 19 of the Act, the sending or conveying from one province to another, or the import or export, of a food is considered to be an activity carried out solely for personal use if the food is not intended for commercial use and if\n(a) it is sent or conveyed, imported or exported by an individual, otherwise than in the course of business, and is part of a shipment of food in a quantity that is not more than the quantity set out in the document entitled Maximum Quantity Limits for Personal Use Exemption, prepared by the Agency and published on its website, as amended from time to time; or\n(b) it is imported or exported and is part of the personal effects of an immigrant or emigrant.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-21.html"
+  },
+  {
+    "id": "SOR-2018-108-s22",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "22",
+    "marginal_note": "Exception — return to Canada of exported food",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "22\n(1) The requirements of the Act and these Regulations in relation to import do not apply in respect of a food that is imported after having been exported from Canada if the food is in its exported condition and if\n(a) in the case of a food other than an edible meat product, the food is sent back to\n(i) the person who exported it from Canada, if that person holds a licence to export, or\n(ii) the person who was last in possession of it before its export, from among the persons who manufactured, processed, treated, preserved, graded, packaged or labelled it; and\n(b) in the case of an edible meat product, the import is authorized by an inspector and the meat product is immediately delivered to an establishment where it is stored and handled in its imported condition by a licence holder and kept in that establishment until an inspector has completed an inspection of the product.\n(2) [Meat products] For the purposes of subsection (1), the foods set out in paragraphs 25(a) and (b) are not considered to be meat products.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-22.html"
+  },
+  {
+    "id": "SOR-2018-108-s23",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "23",
+    "marginal_note": "Exception — interprovincial trade, import and export",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "23\n(1) The provisions of the Act and these Regulations do not apply in respect of a food that is sent or conveyed from one province to another or that is imported or exported if\n(a) the food is carried on a conveyance for use by the crew or passengers of that conveyance;\n(b) the food is intended and used for analysis, evaluation, research or a Canadian or international food exhibition and is part of a shipment that weighs 100 kg or less or, in the case of eggs, is part of a shipment of five or fewer cases that are each intended to contain 30 dozen eggs;\n(c) the food is not intended or sold for use as food and a label that indicates its intended use and bears the expression “Not for Use as Human Food” or “ne peut servir à l’alimentation humaine” is applied or attached to the food or accompanies it;\n(d) in the case of a food that is imported, the food\n(i) is imported from the United States into the Akwesasne Reserve for use by an individual who has established permanent residence on that Reserve, or\n(ii) is part of an in bond shipment that is sent or conveyed from a foreign state to a cruise ship or military ship in Canada for use by the crew or passengers; or\n(e) in the case of a food that is sent or conveyed from one province to another, the food is sent or conveyed from one federal penitentiary to another.\n(2) [In transit] For the purposes of subparagraph (1)(d)(i), if the food is part of an in bond shipment that passes only in transit through the United States, the food is not considered to have been imported from the United States.",
+    "history": "SOR/2022-144, s. 7(F)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-23.html"
+  },
+  {
+    "id": "SOR-2018-108-s23.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "23.1",
+    "marginal_note": "Exception — city of Lloydminster",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "23.1\n(1) The prohibitions under sections 10 to 13 of the Act and the requirements of these Regulations that apply to a food commodity that is sent or conveyed from one province to another or to a person conducting a prescribed activity in respect of a food commodity that is to be sent or conveyed from one province to another do not apply if that food commodity is sent or conveyed from Alberta to the part of the city of Lloydminster that is in Saskatchewan or from Saskatchewan to the part of the city of Lloydminster that is in Alberta.\n(2) [Definition of city of Lloydminster] For the purpose of subsection (1), the city of Lloydminster has the meaning assigned by the definition “City” in section 2 of the The City of Lloydminster Act, S.S. 2004, c. C-11.2, as amended from time to time, or the definition “City” in section 1 of the City of Lloydminster Act, S.A. 2005, c. C-13.5, as amended from time to time.",
+    "history": "SOR/2024-216, s. 1",
+    "last_amended": "2024-11-08",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 23.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-23.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s24",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "24",
+    "marginal_note": "Exception — in bond shipment",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "24 The provisions of the Act and these Regulations do not apply in respect of a food that is part of an in bond shipment that is sent or conveyed from one foreign state to another if\n(a) the food is manufactured or prepared in a foreign state; and\n(b) the food passes only in transit through Canada.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-24.html"
+  },
+  {
+    "id": "SOR-2018-108-s25",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "25",
+    "marginal_note": "Exception — meat products",
+    "part": "PART 2 - Trade",
+    "division": "",
+    "heading": "PART 2 - Trade",
+    "text": "25 Subparagraph 7(2)(a)(ii), subsection 28(2), paragraph 29(1)(d), subsection 31(2), section 42, paragraph 46(1)(b) and sections 69, 167, 168 and 296 do not apply in respect of\n(a) meat products — other than those set out in column 1 of Part A of Table 2 to Volume 7 of the Standards of Identity Document — that are a mixture of a ready-to-eat meat product and a food other than a meat product, if\n(i) the ready-to-eat meat product that is contained in the mixture was manufactured, processed, treated, preserved, packaged or labelled in Canada by a licence holder in accordance with the provisions of the Act and these Regulations,\n(ii) the ready-to-eat meat product that is contained in the mixture is derived from a livestock carcass or poultry carcass that has been graded in Canada by a grader in accordance with these Regulations,\n(iii) the ready-to-eat meat product that is contained in the mixture has been imported by a licence holder in accordance with the provisions of the Act and these Regulations, or\n(iv) the mixture is imported and\n(A) the foreign state in which the mixture is manufactured, prepared, stored, packaged or labelled, as the case may be, has, at the time the activity is conducted, an inspection system for meat products that is recognized under Part 7,\n(B) the foreign state from which the mixture is imported has, at the time of the import, an inspection system for meat products that is recognized under Part 7,\n(C) the establishment where the food animal from which the ready-to-eat meat product that is contained in the mixture is derived was slaughtered, and any establishment where that meat product was manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled, have, at the time that the activity is conducted and at the time of the import, a system for manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling, as the case may be, that is recognized under Part 7, and\n(D) the holder of the licence to import provides an inspector with an official document issued by the foreign state, in a form approved by the President, that states that the ready-to-eat meat product that is contained in the mixture meets the requirements that are set out in the Act and these Regulations; and\n(b) broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract if\n(i) the meat product from which the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is derived was manufactured, processed, treated, preserved, packaged or labelled in Canada by a licence holder in accordance with the provisions of the Act and these Regulations,\n(ii) the meat product from which the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is derived is a livestock carcass or a poultry carcass that has been graded in Canada by a grader in accordance with these Regulations,\n(iii) the meat product from which the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is derived has been imported by a licence holder in accordance with the provisions of the Act and these Regulations, or\n(iv) the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is imported and\n(A) the foreign state in which the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is manufactured, prepared, stored, packaged or labelled, as the case may be, has, at the time the activity is conducted, an inspection system for meat products that is recognized under Part 7,\n(B) the foreign state from which the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is imported has, at the time of the import, an inspection system for meat products that is recognized under Part 7,\n(C) the establishment where the food animal from which the meat product from which the broth, lard, leaf lard, tallow or other rendered fat, suet, shortening, flavour or extract is derived was slaughtered, and any establishment where the meat product was manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled, have, at the time that the activity is conducted and at the time of the import, a system for manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling, as the case may be, that is recognized under Part 7, and\n(D) the holder of the licence to import keeps a document that substantiates that the conditions set out in clauses (A) to (C) are met.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-25.html"
+  },
+  {
+    "id": "SOR-2018-108-s26",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "26",
+    "marginal_note": "Paragraph 20(1)(a) of Act — import",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "26\n(1) For the purpose of issuing a licence to import under paragraph 20(1)(a) of the Act, any food is a prescribed food commodity.\n(2) [Paragraph 20(1)(a) of Act — export] For the purpose of issuing a licence to export under paragraph 20(1)(a) of the Act, any of the following is a prescribed food commodity:\n(a) any food;\n(b) any food commodity referred to in paragraph 17(2)(b); and\n(c) any food commodity referred to in subsection 17(3).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-26.html"
+  },
+  {
+    "id": "SOR-2018-108-s27",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "27",
+    "marginal_note": "Paragraph 20(1)(b) of Act — import",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "27\n(1) For the purpose of issuing a licence under paragraph 20(1)(b) of the Act, any food is a prescribed food commodity that has been imported, and the storing and handling of a food in its imported condition for the purpose of the exercise of an inspector’s powers under the Act are prescribed activities in respect of that prescribed food commodity.\n(2) [Paragraph 20(1)(b) of Act — interprovincial trade] For the purpose of issuing a licence under paragraph 20(1)(b) of the Act, any food and any food animal are the prescribed food commodities that are to be sent or conveyed from one province to another, and the following activities are prescribed activities in respect of those prescribed food commodities:\n(a) in the case of a food, manufacturing, processing, treating, preserving, grading, storing, packaging and labelling; and\n(b) in the case of a food animal, slaughtering.\n(3) [Paragraph 20(1)(b) of Act — export] For the purpose of issuing a licence under paragraph 20(1)(b) of the Act, any food, any food animal, any food commodity referred to in paragraph 17(2)(b) and any food commodity referred to in subsection 17(3) are prescribed food commodities that are to be exported, and the following activities are prescribed activities in respect of those prescribed food commodities:\n(a) in the case of a food, a food commodity referred to in paragraph 17(2)(b) and a food commodity referred to in subsection 17(3), manufacturing, processing, treating, preserving, grading, storing, packaging and labelling; and\n(b) in the case of a food animal, slaughtering.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-27.html"
+  },
+  {
+    "id": "SOR-2018-108-s28",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "28",
+    "marginal_note": "Application for issuance, renewal or amendment",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "28\n(1) An application for the issuance, renewal or amendment of a licence must be made to the Minister in a form approved by the President.\n(2) [Application — food animals and meat products] An application for the issuance, renewal or amendment of a licence to slaughter a food animal, to manufacture, process, treat, preserve, grade, package or label a meat product or to store and handle an edible meat product in its imported condition must include at least one proposed work shift for each establishment where the activity is conducted.\n(3) [Work shift] A work shift must be\n(a) in the case of slaughtering, a work shift during which no inspection station referred to in subsection 41(1) is operated for more than 7.5 hours in one day and 37.5 hours in one work week, excluding meal times; and\n(b) in the case of manufacturing, processing, treating, preserving, grading, packaging or labelling a meat product or storing and handling an edible meat product in its imported condition, a work shift during which those activities are conducted\n(i) for not more than 7.5 hours in one day and 37.5 hours in one work week, excluding meal times, or\n(ii) between 6:00 a.m. and 6:00 p.m.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-28.html"
+  },
+  {
+    "id": "SOR-2018-108-s29",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "29",
+    "marginal_note": "Conditions — issuance, renewal or amendment",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "29\n(1) The Minister may issue, renew or amend a licence if\n(a) in the case of an application for the issuance of a licence, the applicant is not in default of payment of any fee related to the Act that is fixed under the Canadian Food Inspection Agency Act;\n(b) the applicant, whether or not they are a licence holder conducting the activity in respect of which the application for the issuance, renewal or amendment of the licence is made,\n(i) in the case of a licence in respect of a food, meets the applicable requirements of Part 4, and\n(ii) in the case of a licence in respect of a food commodity referred to in paragraph 17(2)(b) or subsection 17(3), meets the applicable requirements of Part 4 — other than Division 3 — as if the food commodity were a food;\n(c) in the case of an application for the issuance, renewal or amendment of a licence to import, the applicant carries on business related to the food in respect of which the application is made from a fixed place of business that is in\n(i) Canada, or\n(ii) a foreign state that has an inspection system described in subparagraph 12(1)(a)(i) or a food safety system described in subparagraph 12(1)(a)(ii);\n(d) in the case of an application for the issuance, renewal or amendment of a licence to slaughter a food animal, to manufacture, process, treat, preserve, grade, package or label a meat product or to store and handle an edible meat product in its imported condition, a work shift has been approved by the President for each establishment where the activity is conducted;\n(e) the information submitted in the application is complete, truthful and not misleading; and\n(f) the Minister is of the opinion, on the basis of the information that was made available to him or her, that the conduct of the activity in respect of which the application for the issuance, renewal or amendment of the licence is made does not present a risk of injury to human health.\n(2) [Renewal of suspended licence] Despite paragraph (1)(b), the Minister may renew a suspended licence if the requirements of subsection (1), other than any requirements whose contravention forms the grounds of the suspension, are met. However, the suspension of the licence remains in effect.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-29.html"
+  },
+  {
+    "id": "SOR-2018-108-s30",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "30",
+    "marginal_note": "Refusal — issuance, renewal or amendment",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "30 The Minister may refuse to issue, renew or amend a licence if\n(a) in the five years before the day on which the application is made, the applicant or any of their directors or officers\n(i) have had a licence suspended or cancelled, or\n(ii) have been convicted of an offence under the Act or the Food and Drugs Act; or\n(b) in the case of an application for the renewal or amendment of a licence, the applicant is in default of payment of any fee related to the licence that is fixed under the Canadian Food Inspection Agency Act.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-30.html"
+  },
+  {
+    "id": "SOR-2018-108-s31",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "31",
+    "marginal_note": "Establishment",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "31\n(1) A licence holder must conduct the activities that are identified in their licence, other than importing and exporting, in the establishment that is identified in the licence for the activities.\n(2) [Work shift] Subject to subsection (3) and unless otherwise authorized by an inspector, the activities that are conducted in respect of a food animal or meat product must be conducted during a work shift approved by the President and during which inspection services are provided in accordance with Division 2.\n(3) [Exception — ante-mortem examination] In the case of the slaughtering of a food animal, the ante-mortem examination may be conducted outside a work shift.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-31.html"
+  },
+  {
+    "id": "SOR-2018-108-s32",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "32",
+    "marginal_note": "Amendment of licence — inability to conduct activity",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "32\n(1) If a licence holder is unable to conduct an activity that is identified in their licence in one of the establishments that are identified in the licence, the Minister may amend the licence to remove the authorization to conduct that activity in that establishment.\n(2) [Written notice] The Minister must notify the licence holder in writing of the amendment and the date on which it takes effect.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-32.html"
+  },
+  {
+    "id": "SOR-2018-108-s33",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "33",
+    "marginal_note": "Expiry",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "33\n(1) A licence expires two years after the date of issuance or renewal that is specified in it, unless the licence is cancelled before that date.\n(2) [Expiry — amendment] If the Minister amends a licence, its expiry date remains unchanged.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-33.html"
+  },
+  {
+    "id": "SOR-2018-108-s34",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "34",
+    "marginal_note": "Invalidity",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "34 A licence becomes invalid if the licence holder surrenders the licence to the Minister and it is not subject to a cancellation procedure.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-34.html"
+  },
+  {
+    "id": "SOR-2018-108-s35",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "35",
+    "marginal_note": "Grounds for suspension",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "35 The Minister may suspend a licence if\n(a) the licence holder does not comply with any provision of the Act, other than section 15, or with any provision of these Regulations, the Food and Drugs Act or the Food and Drug Regulations;\n(b) the licence holder is in default of payment of any fee related to the licence that is fixed under the Canadian Food Inspection Agency Act; or\n(c) the Minister is of the opinion that a risk of injury to human health may result if the licence holder continues to conduct an activity that is identified in the licence.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-35.html"
+  },
+  {
+    "id": "SOR-2018-108-s36",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "36",
+    "marginal_note": "Suspension",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "36\n(1) The Minister must not suspend a licence unless the licence holder\n(a) was provided with a written report that sets out the grounds for the suspension and the period within which corrective action must be taken in order to avoid the suspension; and\n(b) failed to take corrective action within that period.\n(2) [Written notice] The Minister must notify the licence holder in writing of the suspension and the date on which it takes effect.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-36.html"
+  },
+  {
+    "id": "SOR-2018-108-s37",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "37",
+    "marginal_note": "Risk of injury to human health",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "37\n(1) Despite section 36, if the Minister is of the opinion that a risk of injury to human health may result if the licence holder continues to conduct an activity that is identified in the licence, the Minister may suspend the licence immediately after the licence holder is provided with a written report that sets out the grounds for the suspension.\n(2) [Written notice] The Minister must notify the licence holder in writing that their licence is suspended and that the suspension takes effect immediately.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-37.html"
+  },
+  {
+    "id": "SOR-2018-108-s38",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "38",
+    "marginal_note": "Duration of suspension",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "38 The suspension of a licence must be lifted if the Minister determines that corrective action has been taken.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-38.html"
+  },
+  {
+    "id": "SOR-2018-108-s39",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "39",
+    "marginal_note": "Grounds for cancellation",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "39 The Minister may cancel a licence if\n(a) the licence holder fails to take corrective action within 90 days after the day on which the licence was suspended, unless a longer period is granted by the Minister at the written request of the licence holder;\n(b) the licence holder continues to conduct an activity that is identified in their licence while the licence is suspended;\n(c) the licence holder or any of their directors or officers has been convicted of an offence under the Act or the Food and Drugs Act;\n(d) the licence holder does not comply with any provision of the Act, other than section 15, or with any provision of these Regulations, the Food and Drugs Act or the Food and Drug Regulations and, since its issuance or renewal, the licence\n(i) has already been suspended for non-compliance with that provision, or\n(ii) has already been suspended twice; or\n(e) the licence holder was not in compliance with section 15 of the Act in respect of their application for the issuance, renewal or amendment of the licence or at any time during the period of validity of the licence.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-39.html"
+  },
+  {
+    "id": "SOR-2018-108-s40",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "40",
+    "marginal_note": "Cancellation",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "40\n(1) The Minister must not cancel a licence unless the licence holder was notified of the grounds for cancellation and was provided with an opportunity to be heard in respect of the cancellation.\n(2) [Written notice] The Minister must notify the licence holder in writing of the cancellation and the date on which it takes effect.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-40.html"
+  },
+  {
+    "id": "SOR-2018-108-s41",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "41",
+    "marginal_note": "Inspection stations — slaughtering",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "heading": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "text": "41\n(1) The Minister must determine the number of inspection stations that are required annually during each work shift that has been approved by the President, for each establishment where food animals are slaughtered by a licence holder, taking into account the following factors:\n(a) the animal species that are slaughtered;\n(b) the method of carcass examination or inspection that is used;\n(c) the speed of the slaughter line; and\n(d) the volume of production.\n(2) [Fixed or unfixed locations] The Minister must determine whether inspection services at an inspection station are to be provided at a fixed or unfixed location in the establishment and, in the case of a fixed location, must specify the location in the establishment.\n(3) [Additional inspection stations] The Minister may authorize one or more additional inspection stations for a work shift, on an annual or hourly basis, taking into account the factors set out in subsection (1), if the licence holder submits a written request to the Minister and an inspector is available.",
+    "history": "SOR/2022-144, s. 8(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-41.html"
+  },
+  {
+    "id": "SOR-2018-108-s42",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "42",
+    "marginal_note": "Minimum hours of inspection — meat products",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "heading": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "text": "42 The Minister must determine the minimum number of hours of inspection that are required per year during each work shift that has been approved by the President, for each establishment where a meat product is manufactured, processed, treated, preserved, graded, packaged or labelled, or where an edible meat product is stored and handled in its imported condition, by a licence holder, taking into account the following factors:\n(a) the nature and complexity of the activities that are conducted by the licence holder in the establishment;\n(b) the size of the establishment, the layout of equipment and the type of equipment and technology that are used;\n(c) the range of meat products and the volume of production;\n(d) work scheduling practices; and\n(e) the inspection records in respect of the establishment and the activities that are conducted by the licence holder in the establishment and, if available, any inspection records in respect of comparable establishments where the same activities are conducted.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-42.html"
+  },
+  {
+    "id": "SOR-2018-108-s43",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "43",
+    "marginal_note": "Inspection services outside work shifts",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "heading": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "text": "43 Inspection services may be provided during a period other than a work shift if a licence holder submits a written request to the Minister and an inspector is available.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-43.html"
+  },
+  {
+    "id": "SOR-2018-108-s44",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "44",
+    "marginal_note": "Notice",
+    "part": "PART 3 - Licences",
+    "division": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "heading": "DIVISION 2 - Inspection Services — Food Animals and Meat Products",
+    "text": "44\n(1) A licence holder must notify the Minister in writing of any change that affects any of the factors set out in subsection 41(1) or section 42 or if an additional inspection station that is authorized under subsection 41(3) on an annual basis is no longer required.\n(2) [Adjustment] If the Minister becomes aware of a change referred to in subsection (1), the Minister must reconsider and, as appropriate, adjust the number of inspection stations or minimum number of hours of inspection that are required.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-44.html"
+  },
+  {
+    "id": "SOR-2018-108-s45",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "45",
+    "marginal_note": "Definitions",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "DIVISION 1 - Interpretation and Application",
+    "text": "45 The following definitions apply in this Part.\nacceptable level means a level of a biological, chemical or physical hazard that does not present a risk of contamination of the food. (niveau acceptable)\nagronomic input means an input that is used in growing fresh fruits or vegetables, and includes agricultural chemicals, biological controls, pollinators, commercial fertilizers, compost, compost tea, green manure, manure, mulch, row covers, soil amendments and pulp sludge. (intrant agronomique)\ncontrol measure means a measure that can be applied to prevent or eliminate any biological, chemical or physical hazard that presents a risk of contamination of a food or to reduce the hazard to an acceptable level. (mesure de contrôle)\ncritical control point means a step at which the application of a control measure is essential to prevent or eliminate any biological, chemical or physical hazard that presents a risk of contamination of a food or to reduce the hazard to an acceptable level. (point de contrôle critique)\nlow-acid food means a food of which any component has a pH that is greater than 4.6 and a water activity, as determined by the ratio of the water vapour pressure of the component to the vapour pressure of pure water at the same temperature and pressure, that is greater than 0.85. (aliment peu acide)\noperator means\n(a) the holder of a licence to manufacture, process, treat, preserve, grade, store, package or label a food, to store and handle an edible meat product in its imported condition or to slaughter a food animal;\n(b) any person who grows or harvests fresh fruits or vegetables; and\n(c) any person who handles fish in a conveyance. (exploitant)\nscheduled process means a process in which a treatment is applied to a food to render the food commercially sterile, taking into account the critical physical and chemical factors that affect the treatment’s effectiveness. (traitement programmé)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-45.html"
+  },
+  {
+    "id": "SOR-2018-108-s46",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "46",
+    "marginal_note": "Application",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 1 - Interpretation and Application",
+    "heading": "DIVISION 1 - Interpretation and Application",
+    "text": "46\n(1) Unless otherwise specified, the requirements of this Part apply in respect of\n(a) any foods that are to be exported or sent or conveyed from one province to another;\n(b) any edible meat products that are imported, during their storing and handling in their imported condition, for the purpose of the exercise of an inspector’s powers under the Act; and\n(c) any food animals from which meat products that are to be exported or sent or conveyed from one province to another may be derived.\n(2) [Exception] Despite subsection (1), in the case of the holder of a licence to import, section 86 applies in respect of any food that is imported.\n(3) [Application — establishment] The requirements of this Part that refer to an establishment apply in respect of\n(a) in the case of the holder of a licence referred to in paragraph (a) of the definition operator in section 45, an establishment that is identified in their licence;\n(b) in the case of any person referred to in paragraph (b) of the definition operator in section 45, an establishment where that person grows or harvests fresh fruits or vegetables; and\n(c) in the case of any person referred to in paragraph (c) of the definition operator in section 45, the conveyance where that person handles fish.\n(4) [Establishment — slaughtering game animals] For the purposes of section 50, subsection 56(2) and sections 66, 67 and 71, in the case of an establishment that is identified in a licence to slaughter a game animal, the facility in the establishment is deemed to be the establishment.\n(5) [Exception — game animals] Section 55, subsection 56(1) and sections 58 and 69 do not apply in respect of an establishment where game animals are slaughtered.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-46.html"
+  },
+  {
+    "id": "SOR-2018-108-s47",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "47",
+    "marginal_note": "Identification and analysis of hazards",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 2 - Biological, Chemical and Physical Hazards",
+    "heading": "DIVISION 2 - Biological, Chemical and Physical Hazards",
+    "text": "47\n(1) An operator must identify and analyze the biological, chemical and physical hazards that present a risk of contamination of a food.\n(2) [Prevention, elimination and reduction of hazards] The operator must prevent, eliminate or reduce to an acceptable level the hazards referred to in subsection (1) by using control measures that are shown by evidence to be effective, including any treatment or process and including, in the case of a meat product, the control measures that are set out in the document entitled Preventive Control Requirements for Biological Hazards in Meat Products, prepared by the Agency and published on its website, as amended from time to time.\n(3) [Imported food] The holder of a licence to import must comply with subsections (1) and (2) in respect of a food that is imported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-47.html"
+  },
+  {
+    "id": "SOR-2018-108-s48",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "48",
+    "marginal_note": "Application of scheduled process to low-acid food",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 3 - Treatments and Processes",
+    "heading": "DIVISION 3 - Treatments and Processes",
+    "text": "48\n(1) If a low-acid food is in a hermetically sealed package, an operator must apply the scheduled process referred to in subparagraph (3)(a)(i) and, if batch thermal treatment is applied, must use a temperature-sensitive indicator that visually indicates that the package has been thermally treated.\n(2) [Exception — refrigerated or frozen food] Subsection (1) does not apply if the low-acid food is kept refrigerated or frozen and the expressions “Keep Refrigerated” and “garder réfrigéré”, or “Keep Frozen” and “garder congelé”, as the case may be, are shown on the principal display panel.\n(3) [Documents] The operator must prepare documents that set out\n(a) in respect of each low-acid food,\n(i) a description of the scheduled process that will be applied to it, together with the name of the person who is responsible for developing the process, and\n(ii) the formulation of the food; and\n(b) in respect of each application of the scheduled process to a low-acid food,\n(i) the name of the food and its production volume,\n(ii) the equipment that is used for the treatment,\n(iii) any parameters of the treatment, such as start and end times, temperatures of the treatment and the pressure used in the treatment,\n(iv) a description of any maintenance of, and of any modifications to, the equipment that is used for the treatment,\n(v) any deviations from the scheduled process and any corrective action taken,\n(vi) the incubation results, and\n(vii) a description of any treatment of the cooling water.\n(4) [Retention period of documents] The documents that set out the information referred to in paragraph (3)(a) must be kept for three years after the day of the most recent application of the scheduled process to the low-acid food, and the documents that set out the information referred to in paragraph (3)(b) must be kept for three years after the day of the application of the scheduled process.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-48.html"
+  },
+  {
+    "id": "SOR-2018-108-s49",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "49",
+    "marginal_note": "Maintenance and operation",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION A - Responsibility of Operator",
+    "text": "49 An operator must maintain and operate an establishment so that the requirements of sections 50 to 81 are met.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-49.html"
+  },
+  {
+    "id": "SOR-2018-108-s50",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "50",
+    "marginal_note": "Clean and sanitary condition",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION B - Sanitation, Pest Control and Non-food Agents",
+    "text": "50\n(1) An establishment, and any conveyance or equipment in it that is used in connection with an activity that is regulated under the Act, must be clean and in a sanitary condition.\n(2) [Cleaning and sanitation] The cleaning and sanitation of the establishment and of any conveyance or equipment in it that is used in connection with an activity that is regulated under the Act must be conducted in a manner that does not present a risk of contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-50.html"
+  },
+  {
+    "id": "SOR-2018-108-s51",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "51",
+    "marginal_note": "Animals — establishment",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION B - Sanitation, Pest Control and Non-food Agents",
+    "text": "51\n(1) An establishment must be protected against the entry of any animal that presents a risk of contamination of a food, except if, in the case of any land that forms part of an establishment, there are no reasonably practicable measures that may be taken to prevent the entry of such animals onto the land.\n(2) [Animals — facility or conveyance] An animal must not be in a facility or conveyance where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered, unless the animal is\n(a) a food that is intended to be manufactured, prepared, stored, packaged or labelled in the facility or conveyance;\n(b) a food animal that is intended to be slaughtered in the facility or conveyance, whether or not the meat products that may be derived from it are intended to be exported or to be sent or conveyed from one province to another; or\n(c) an animal that is intended to be used in the manufacturing or preparing of a food in the facility or conveyance.\n(3) [Risk of contamination] Any measures that are taken for the purposes of complying with subsections (1) and (2) must not present a risk of contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-51.html"
+  },
+  {
+    "id": "SOR-2018-108-s52",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "52",
+    "marginal_note": "Sanitizers, agronomic inputs and non-food chemical agents",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION B - Sanitation, Pest Control and Non-food Agents",
+    "text": "52 Any sanitizer, agronomic input or non-food chemical agent that is in an establishment must\n(a) be properly and clearly identified;\n(b) be suitable for its intended use and not present a risk of contamination of a food; and\n(c) be handled and used in a manner that does not present a risk of contamination of a food and that is in accordance with any manufacturer’s instructions.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-52.html"
+  },
+  {
+    "id": "SOR-2018-108-s53",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "53",
+    "marginal_note": "Conveyances and equipment — food",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION C - Conveyances and Equipment",
+    "text": "53 Any conveyance or equipment that is used in the manufacturing, preparing, storing, packaging or labelling of a food or in the slaughtering of a food animal must\n(a) be appropriate for the food or the food animal, as the case may be, and for the activity being conducted;\n(b) be designed, constructed and maintained to prevent contamination of the food;\n(c) be constructed of, and maintained using, materials that are suitable for their intended use and, if those materials present a risk of contamination of the food, that are\n(i) corrosion-resistant,\n(ii) durable,\n(iii) capable of withstanding repeated cleaning and, if necessary to prevent contamination of the food, repeated sanitizing, unless the equipment is intended for a single use, and\n(iv) free of any noxious constituent;\n(d) be equipped with instruments to control, indicate and record any parameters that are necessary to prevent contamination of the food;\n(e) function as intended;\n(f) be accessible and, if necessary for its cleaning, sanitizing, maintenance or inspection, able to be easily disassembled;\n(g) be used, maintained and, if necessary, calibrated in accordance with the manufacturer’s instructions and in a manner that does not present a risk of contamination of the food; and\n(h) have surfaces that, if they come into contact with a food, are smooth, free from pitting, cracks and flakes and non-absorbent, except when the surface does not present a risk of contamination of the food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-53.html"
+  },
+  {
+    "id": "SOR-2018-108-s54",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "54",
+    "marginal_note": "Other conveyances and equipment",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION C - Conveyances and Equipment",
+    "text": "54 Any conveyance or equipment in an establishment that is used to handle any contaminated materials, any waste or any other thing that is inedible must, unless that conveyance or equipment does not come into contact with those materials, waste or things,\n(a) be used only for that purpose;\n(b) be identified as being reserved for that purpose; and\n(c) meet the applicable requirements of section 53.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-54.html"
+  },
+  {
+    "id": "SOR-2018-108-s55",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "55",
+    "marginal_note": "Equipment — restraining",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION C - Conveyances and Equipment",
+    "text": "55 An establishment where food animals are slaughtered must have equipment for restraining food animals during their handling, their assessment, their ante-mortem examination and their inspection.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-55.html"
+  },
+  {
+    "id": "SOR-2018-108-s56",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "56",
+    "marginal_note": "Land",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "56\n(1) If any land that forms part of an establishment presents a risk of contamination of a food, measures must be taken to eliminate the risk.\n(2) [Location] If an establishment is located near any place or thing that presents a risk of contamination of a food, measures must be taken to eliminate the risk.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-56.html"
+  },
+  {
+    "id": "SOR-2018-108-s57",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "57",
+    "marginal_note": "Interior of facility or conveyance",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "57 The interior of any facility or conveyance where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must be\n(a) designed to prevent the accumulation of substances that present a risk of contamination of the food, including dust, dirt, micro-organisms and food particles, and to permit effective maintenance, cleaning and sanitizing;\n(b) designed, constructed and maintained in such a manner that\n(i) the size and layout is adequate to accommodate the activity being conducted and the equipment used in the activity,\n(ii) the entry of insects, rodents and other vermin is prevented,\n(iii) any floors, walls, ceilings, windows and doors are smooth, non-absorbent and impervious to moisture, except if those floors, walls, ceilings, windows or doors do not present a risk of the contamination of the food, and\n(iv) any floors provide or permit good drainage, except if there is no risk of liquid accumulation;\n(c) constructed of, and maintained using, materials that are\n(i) suitable for their intended use,\n(ii) appropriate for the food or the food animal, as the case may be, and for the activity being conducted,\n(iii) durable,\n(iv) capable of withstanding repeated cleaning and, if necessary to prevent contamination of the food, repeated sanitizing, and\n(v) free of any noxious constituent; and\n(d) of sound construction and in good repair.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-57.html"
+  },
+  {
+    "id": "SOR-2018-108-s58",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "58",
+    "marginal_note": "Slaughtering — separate areas",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "58\n(1) An establishment where food animals are slaughtered must have separate areas for\n(a) keeping, examining and inspecting food animals;\n(b) segregating and isolating food animals under section 132 or paragraph 140(b);\n(c) holding food animals that show a deviation from normal behaviour, physiology or appearance; and\n(d) humanely killing food animals under paragraph 140(c).\n(2) [Inedible meat products area] The establishment must also have an enclosed area for the handling of inedible meat products.\n(3) [Movement of food animals] Floors, ramps, gangways and chutes that are used by food animals in the establishment must provide secure footing and must not present a risk of injury to the food animals during movement.\n(4) [Stations for inspections, examinations and screenings] The establishment must be equipped with inspection stations at the fixed locations specified by the President under subsection 41(2) and in the numbers determined by the President under subsection 41(1), and\n(a) if a licence holder is authorized to conduct a post-mortem examination program, stations for post-mortem examinations; or\n(b) if a licence holder is authorized to conduct a post-mortem defect management program, stations for post-mortem screenings.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-58.html"
+  },
+  {
+    "id": "SOR-2018-108-s59",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "59",
+    "marginal_note": "Design, construction and maintenance — movement",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "59\n(1) A facility or conveyance where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must be designed, constructed and maintained in such a manner that the movement of persons and things within, into and out of it is controlled.\n(2) [Movement — no risk of contamination] The movement must not present a risk of contamination of the food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-59.html"
+  },
+  {
+    "id": "SOR-2018-108-s60",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "60",
+    "marginal_note": "Incompatible activities",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "60 Physical or other effective means must be used to separate incompatible activities in order to prevent contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-60.html"
+  },
+  {
+    "id": "SOR-2018-108-s61",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "61",
+    "marginal_note": "Separation of food",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "61 Physical or other effective means must be used to separate a food from\n(a) anything that presents a risk of contamination of the food;\n(b) any food that does not meet the requirements of the Act or these Regulations; and\n(c) anything that is manufactured, prepared, stored, packaged or labelled in an establishment and not intended or sold for use as food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-61.html"
+  },
+  {
+    "id": "SOR-2018-108-s62",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "62",
+    "marginal_note": "Arrival of certain food at establishment",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "62\n(1) Any food that presents a risk of injury to human health, that is exempted under section 22 from the application of the import requirements that are set out in the Act and these Regulations or that does not meet the requirements that are set out in the Act or these Regulations must be identified as such and placed in a designated area when it arrives at an establishment.\n(2) [Measures to prevent contamination] Any measures that are necessary to prevent the food described in subsection (1) from contaminating any other food that is in the establishment must be taken.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-62.html"
+  },
+  {
+    "id": "SOR-2018-108-s63",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "63",
+    "marginal_note": "Lighting",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "63\n(1) An establishment must be equipped with natural or artificial lighting that is appropriate for the food or the food animal that is intended to be slaughtered, as the case may be, and for the activity being conducted.\n(2) [Light fixtures] Any light fixtures in the establishment must\n(a) be capable of withstanding repeated cleaning and, if necessary to prevent contamination of a food, repeated sanitizing; and\n(b) not present a risk of contamination of the food in the event of breakage.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-63.html"
+  },
+  {
+    "id": "SOR-2018-108-s64",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "64",
+    "marginal_note": "Ventilation system",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "64 A facility or conveyance where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must be equipped with a ventilation system that\n(a) provides natural or mechanical ventilation with sufficient air exchange to provide clean air and to remove unclean air and odours that might affect the food;\n(b) is accessible and, if necessary for its cleaning, maintenance or inspection, is able to be disassembled;\n(c) is capable of withstanding repeated cleaning; and\n(d) functions as intended.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-64.html"
+  },
+  {
+    "id": "SOR-2018-108-s65",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "65",
+    "marginal_note": "Temperature and humidity",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "65\n(1) The temperature and humidity level in a facility or conveyance where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must be maintained at levels that are appropriate for the food or the food animal, as the case may be, and for the activity being conducted.\n(2) [Heating, cooling or humidity-control system] If the facility or conveyance is equipped with a heating, cooling or humidity-control system, the system must\n(a) if necessary to prevent contamination of a food, be equipped with instruments to control, indicate and record the temperature and humidity levels;\n(b) be accessible and, if necessary for its cleaning, maintenance or inspection, is able to be disassembled;\n(c) be capable of withstanding repeated cleaning; and\n(d) function as intended.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-65.html"
+  },
+  {
+    "id": "SOR-2018-108-s66",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "66",
+    "marginal_note": "Removal and disposal of contaminated materials and waste",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "66\n(1) An establishment must have means for the removal and disposal of contaminated materials and waste and, if necessary to prevent contamination of a food, be equipped with a drainage, sewage and plumbing system that functions as intended.\n(2) [Frequency and manner] Contaminated materials and waste must be removed and disposed of at a frequency that is sufficient to prevent contamination of a food and in a manner that does not present a risk of contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-66.html"
+  },
+  {
+    "id": "SOR-2018-108-s67",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "67",
+    "marginal_note": "Cleaning stations, lavatories, etc.",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "67\n(1) If necessary to prevent the contamination of a food, an establishment must be equipped with hand cleaning and sanitizing stations, lavatories, showers, drinking water stations, break rooms or change rooms that\n(a) are appropriately equipped and adequate in number and size for the number of persons using them;\n(b) are located so that they are readily accessible to the persons using them; and\n(c) are capable of withstanding repeated cleaning and, if necessary to prevent contamination of a food, repeated sanitizing.\n(2) [Hand cleaning and sanitizing stations] The hand cleaning and sanitizing stations must permit the effective cleaning of hands.\n(3) [Lavatories] The lavatories must be located and maintained so that they do not present any risk of contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-67.html"
+  },
+  {
+    "id": "SOR-2018-108-s68",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "68",
+    "marginal_note": "Area for inspector’s use",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "68 At the request of an inspector, the inspector must be provided with an area that is readily accessible, appropriately equipped and appropriate in size for the exercise of their powers, and the performance of their duties and functions, under the Act.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-68.html"
+  },
+  {
+    "id": "SOR-2018-108-s69",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "69",
+    "marginal_note": "Office, lockers, etc., for inspector",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "69\n(1) An establishment in which a meat product or processed egg product is manufactured, prepared, stored, packaged or labelled or in which a food animal is slaughtered must provide an inspector with\n(a) a furnished office that is readily accessible, appropriately equipped and appropriate in size for the exercise of their powers and the performance of their duties and functions under the Act;\n(b) lockers and cabinets that are readily accessible and appropriate for the protection and storing of their equipment and documents; and\n(c) access to a lockable storage facility or equipment that is appropriate for the protection, preservation and storing of samples.\n(2) [Private office, change rooms, etc., for inspector] In the case of an establishment in which a food animal is slaughtered, the office referred to in paragraph (1)(a) must be private and the inspector must also be provided with access to a lavatory, a shower and a change room in the establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-69.html"
+  },
+  {
+    "id": "SOR-2018-108-s70",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "70",
+    "marginal_note": "Water — contact with food",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "70\n(1) Any water that might come into contact with a food must be potable, unless it does not present a risk of contamination of the food, and must be protected against contamination.\n(2) [Steam and ice — contact with food] Any steam or ice that might come into contact with a food must be made from water that meets the requirements of subsection (1), unless the steam or ice does not present a risk of contamination of the food.\n(3) [Water — cross-connections] Any system that supplies water that meets the requirements of subsection (1) must not be cross-connected with any other system, unless measures are taken to eliminate any risk of contamination of a food as a result of the cross-connection.\n(4) [Water given to food animals] Any water or other source of hydration that is provided to food animals that are intended to be slaughtered in an establishment must not present a risk of injury to the health of those animals and must not present a risk of contamination of the meat products that may be derived from those animals.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-70.html"
+  },
+  {
+    "id": "SOR-2018-108-s71",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "71",
+    "marginal_note": "Supply of water, steam and ice",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION D - Conditions Respecting Establishments",
+    "text": "71\n(1) An establishment must be supplied, as appropriate for the food or the food animal that is intended to be slaughtered, as the case may be, and for the activity being conducted, with\n(a) water that is adequate in quantity, temperature, pH and pressure to meet the needs of the establishment;\n(b) steam that is adequate in quantity and pressure to meet those needs; and\n(c) ice that is adequate in quantity to meet those needs.\n(2) [Treatment of water, steam or ice] Any treatment of water, steam or ice must be applied in a manner that does not present a risk of contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-71.html"
+  },
+  {
+    "id": "SOR-2018-108-s72",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "72",
+    "marginal_note": "Conveyances",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION E - Unloading, Loading and Storing",
+    "text": "72 Any conveyance that is used to convey a food to or from an establishment and that is unloaded or loaded at the establishment\n(a) must be designed, constructed and maintained to prevent contamination of the food;\n(b) must be constructed of, and maintained using, materials that are suitable for their intended use and, if the materials present a risk of contamination of the food, that are\n(i) durable,\n(ii) capable of withstanding repeated cleaning and, if necessary to prevent contamination of a food, repeated sanitizing, and\n(iii) free of any noxious constituent;\n(c) must be capable of maintaining the temperature and humidity at levels that are appropriate for the food and, if necessary to prevent contamination of the food, be equipped with instruments that control, indicate and record those levels;\n(d) must not contain any animal, other than an animal referred to in paragraph 51(2)(a), any pest control product as defined in subsection 2(1) of the Pest Control Products Act or any other material or substance that presents a risk of contamination of the food; and\n(e) must be clean and in a sanitary condition at the time of unloading or loading.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-72.html"
+  },
+  {
+    "id": "SOR-2018-108-s73",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "73",
+    "marginal_note": "Unloading and loading",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION E - Unloading, Loading and Storing",
+    "text": "73 Any unloading and loading of a food or of a food animal that is intended to be slaughtered, from or onto a conveyance at an establishment, must be conducted in a manner that does not present a risk of contamination of a food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-73.html"
+  },
+  {
+    "id": "SOR-2018-108-s74",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "74",
+    "marginal_note": "Storing — food",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION E - Unloading, Loading and Storing",
+    "text": "74\n(1) Any storing of a food must be conducted in a manner that does not present a risk of contamination of the food.\n(2) [Storing — other] Any storing of conveyances, equipment, sanitizers, agronomic inputs, chemical agents, starter products, packaging material, labels or any other thing that is used in the manufacturing, preparing, storing, packaging or labelling of a food must be conducted in a manner that does not present a risk of contamination of the food.\n(3) [Definition of starter products] In subsection (2), starter products means the materials that are used to start growing fresh fruits or vegetables and includes seeds, seedlings, plants, cuttings, canes, seed potatoes and nursery stock.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-74.html"
+  },
+  {
+    "id": "SOR-2018-108-s75",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "75",
+    "marginal_note": "Competencies and qualifications",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION F - Competency",
+    "text": "75 Any person who is involved in the manufacturing, preparing, storing, packaging or labelling of a food or in the slaughtering of a food animal must have the competencies and qualifications that are necessary to carry out their duties.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-75.html"
+  },
+  {
+    "id": "SOR-2018-108-s76",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "76",
+    "marginal_note": "Clothing, footwear and protective coverings",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION G - Hygiene",
+    "text": "76 Any person who enters or is in an area where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must wear clothing, footwear and protective coverings, including gloves, a hairnet, a beard net and a smock, that are in good condition, clean and in sanitary condition and that are appropriate for the food and for the activity being conducted.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-76.html"
+  },
+  {
+    "id": "SOR-2018-108-s77",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "77",
+    "marginal_note": "Personal cleanliness",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION G - Hygiene",
+    "text": "77 Any person who enters or is in an area where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must maintain personal cleanliness to prevent contamination of the food, including by cleaning and, if necessary, by sanitizing their hands\n(a) immediately on entering the area;\n(b) immediately after using a lavatory;\n(c) immediately before beginning to conduct the activity; and\n(d) at a frequency appropriate for the food and for the activity being conducted.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-77.html"
+  },
+  {
+    "id": "SOR-2018-108-s78",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "78",
+    "marginal_note": "Spitting, chewing gum and other acts",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION G - Hygiene",
+    "text": "78 Any person who enters or is in an area where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must refrain from spitting, chewing gum, using tobacco products, eating, having unnecessary contact with the food and doing any other act that presents a risk of contamination of the food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-78.html"
+  },
+  {
+    "id": "SOR-2018-108-s79",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "79",
+    "marginal_note": "Objects and substances — risk of contamination",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION G - Hygiene",
+    "text": "79 Any person who enters or is in an area where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered must refrain from wearing or using any object or substance that presents a risk of contamination of the food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-79.html"
+  },
+  {
+    "id": "SOR-2018-108-s80",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "80",
+    "marginal_note": "Reporting of disease, illness, symptoms and lesions",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION G - Hygiene",
+    "text": "80 Any person who works in an area where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered and who has a disease or illness, symptoms of a disease or illness or an open or infected lesion must report them to the operator.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-80.html"
+  },
+  {
+    "id": "SOR-2018-108-s81",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "81",
+    "marginal_note": "Communicable disease and lesions — risk of contamination",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 4 - Maintenance and Operation of Establishment",
+    "heading": "SUBDIVISION G - Hygiene",
+    "text": "81 The operator must prevent any person who is suffering from, or is a known carrier of, a communicable disease or who has an open or infected lesion from entering or being in an area of an establishment where a food is manufactured, prepared, stored, packaged or labelled or where a food animal is slaughtered if the person’s condition presents a risk of contamination of the food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-81.html"
+  },
+  {
+    "id": "SOR-2018-108-s82",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "82",
+    "marginal_note": "Investigation",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "heading": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "text": "82\n(1) An operator who suspects on reasonable grounds that a food presents a risk of injury to human health or does not meet the requirements of the Act or these Regulations must immediately investigate the matter.\n(2) [Notification and mitigation of risk] If the investigation establishes that the food presents a risk of injury to human health, the operator must immediately notify the Minister and immediately take action to mitigate the risk.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-82.html"
+  },
+  {
+    "id": "SOR-2018-108-s83",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "83",
+    "marginal_note": "Complaints procedure",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "heading": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "text": "83\n(1) An operator must prepare, keep and maintain a document that sets out a procedure for receiving, investigating and responding to complaints that are received in relation to a food.\n(2) [Complaints] If a complaint is received, the operator must implement the procedure and prepare a document that sets out the details of the complaint, the results of the investigation and the actions taken based on those results and keep it for two years after the day on which the actions are completed.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-83.html"
+  },
+  {
+    "id": "SOR-2018-108-s84",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "84",
+    "marginal_note": "Recall procedure",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "heading": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "text": "84\n(1) An operator must prepare, keep and maintain a document that sets out a recall procedure that enables the effective recall of a food, the name of a contact person who is responsible for the procedure and the name of a contact person who is responsible for conducting recalls.\n(2) [Recall simulation] The operator must, at least once every 12 months,\n(a) conduct a recall simulation, based on the recall procedure; and\n(b) prepare a document that sets out the details of how the recall simulation was conducted and the results of the simulation, and keep that document for two years after the day on which the recall simulation is completed.\n(3) [Recall — notice to Minister] If an operator determines that a food should be recalled because it presents a risk of injury to human health, the operator must immediately notify the Minister.\n(4) [Recall — implementation] If a food is the subject of a recall because it presents a risk of injury to human health, the operator must\n(a) immediately implement the recall procedure; and\n(b) prepare a document that sets out the details of the recall, including any information that substantiates its effectiveness, and keep the document for two years after the day on which the recall is initiated.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-84.html"
+  },
+  {
+    "id": "SOR-2018-108-s85",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "85",
+    "marginal_note": "Imported food",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "heading": "DIVISION 5 - Investigation, Notification, Complaints and Recall",
+    "text": "85 The holder of a licence to import must comply with sections 82 to 84 in respect of a food that is imported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-85.html"
+  },
+  {
+    "id": "SOR-2018-108-s86",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "86",
+    "marginal_note": "Licence holders",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 6 - Preventive Control Plan",
+    "heading": "DIVISION 6 - Preventive Control Plan",
+    "text": "86\n(1) A licence holder must prepare, keep and maintain a written preventive control plan that meets the requirements of section 89 for any activity identified in their licence that they conduct in respect of a food or food animal.\n(2) [Exception — food to be exported] Despite subsection (1), a preventive control plan is not required to be prepared, kept or maintained for any activity that the licence holder conducts in respect of a food, other than fish or a meat product, that is exported, unless a certificate or other document referred to in section 48 of the Act is sought in respect of the food.\n(3) [Exception — sales of $100,000 or less] Despite subsection (1), if a licence holder’s gross sales that are derived from food are $100,000 or less for the 12 months before the day on which they most recently made an application for the issuance, renewal or amendment of a licence, a preventive control plan must be prepared, kept and maintained only for any activity that they conduct in respect of\n(a) a food animal, meat product, fish, dairy product, egg, processed egg product or processed fruit or vegetable product that is identified in their licence; and\n(b) a food in respect of which a certificate or other document referred to in section 48 of the Act is sought.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-86.html"
+  },
+  {
+    "id": "SOR-2018-108-s87",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "87",
+    "marginal_note": "Growers or harvesters of fresh fruits or vegetables",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 6 - Preventive Control Plan",
+    "heading": "DIVISION 6 - Preventive Control Plan",
+    "text": "87 Any person who grows or harvests fresh fruits or vegetables must prepare, keep and maintain a written preventive control plan that meets the requirements of section 89 for any activity that they conduct in respect of those fresh fruits or vegetables if they are\n(a) to be exported and a certificate or other document referred to in section 48 of the Act is sought in respect of the fresh fruits or vegetables; or\n(b) to be sent or conveyed from one province to another and the person’s gross sales that are derived from food are more than $100,000 for the previous 12 months.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-87.html"
+  },
+  {
+    "id": "SOR-2018-108-s88",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "88",
+    "marginal_note": "Implementation",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 6 - Preventive Control Plan",
+    "heading": "DIVISION 6 - Preventive Control Plan",
+    "text": "88 Any person who is required to prepare, keep and maintain a preventive control plan must implement that plan.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-88.html"
+  },
+  {
+    "id": "SOR-2018-108-s89",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "89",
+    "marginal_note": "Content of preventive control plan",
+    "part": "PART 4 - Preventive Controls",
+    "division": "DIVISION 6 - Preventive Control Plan",
+    "heading": "DIVISION 6 - Preventive Control Plan",
+    "text": "89\n(1) The preventive control plan must include\n(a) a description of the measures for ensuring that the applicable requirements of sections 201 and 205, subsection 206(1), sections 208, 218, 221, 296, 306, 307, 316, 317, 321, 322, 324 to 326 and 328 are met;\n(b) a description of the measures for ensuring that the food is packaged and labelled in a manner that does not contravene subsection 6(1) of the Act;\n(c) in relation to the applicable requirements of these Regulations,\n(i) a description of the biological, chemical and physical hazards that are identified under subsection 47(1) as presenting a risk of contamination of a food, of the control measures for preventing or eliminating those hazards or reducing them to an acceptable level and of the evidence that the control measures are effective,\n(ii) a description of the critical control points, of the related control measures and of the evidence that the control measures are effective,\n(iii) a description of the critical limits for each critical control point,\n(iv) the procedures for monitoring the critical control points in relation to their critical limits,\n(v) the corrective action procedures for each critical control point,\n(vi) the procedures for verifying that the implementation of the preventive control plan results in compliance with the provisions of the Act and these Regulations, and\n(vii) documents that substantiate that the preventive control plan has been implemented with respect to subparagraphs (i) to (vi); and\n(d) in relation to the applicable requirements of sections 128 to 136, paragraphs 140(b) and (c) and sections 141 to 144,\n(i) a description of the measures for preventing or eliminating a risk of avoidable suffering, injury or death to the food animals during their handling, and of the evidence that those measures are effective,\n(ii) a description of the measures for preventing or eliminating a risk of avoidable suffering or injury to the food animals during their slaughtering, and of the evidence that those measures are effective,\n(iii) a description of the performance criteria for evaluating the effectiveness of each of those measures,\n(iv) the procedures for monitoring each of those measures,\n(v) the corrective action procedures for each of those measures,\n(vi) the procedures for verifying that the implementation of the preventive control plan results in compliance with the provisions of the Act and these Regulations,\n(vii) the procedures for auditing, on a regular basis, the outcome of the implementation of the preventive control plan, and\n(viii) documents that substantiate that the preventive control plan has been implemented with respect to subparagraphs (i) to (vii); and\n(e) supporting documents that show evidence of the information recorded under paragraphs (a) and (b), subparagraphs (c)(i) to (vi) and (d)(i) to (vii).\n(2) [Retention period of documents] Each document referred to in subparagraphs (1)(c)(vii) and (d)(viii) must be kept for two years after the day on which it is prepared.\n(3) [Exception — game animals] The preventive control plan of the holder of a licence to slaughter a game animal is not required to include any information specified in subsection (1) other than the information specified in subparagraphs (1)(c)(i) and (d)(i).\n(4) [Additional content — import] The preventive control plan of the holder of a licence to import must also include the information specified in subparagraphs (1)(c)(i) to (vii) in relation to the requirements of section 11.\n(5) [Additional content — export] The preventive control plan of the holder of a licence to export must also include the information specified in subparagraphs (1)(c)(i) to (vii) in relation to the requirements of subsection 15(1).\n(6) [Additional content — post-mortem programs] The preventive control plan of a licence holder who is authorized under subsection 160(3) to conduct a post-mortem examination program or a post-mortem defect management program must also include the information specified in subparagraphs (1)(c)(i) to (vii) and paragraph (1)(e) in relation to that program and must meet the requirements that are set out in\n(a) in the case of a post-mortem examination, the document entitled Fundamentals of the Post-mortem Examination Program, prepared by the Agency and published on its website, as amended from time to time; or\n(b) in the case of a post-mortem defect management program, the document entitled Fundamentals of the Post-mortem Defect Management Program, prepared by the Agency and published on its website, as amended from time to time.",
+    "history": "SOR/2022-144, s. 9(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-89.html"
+  },
+  {
+    "id": "SOR-2018-108-s90",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "90",
+    "marginal_note": "Documents",
+    "part": "PART 5 - Traceability",
+    "division": "",
+    "heading": "PART 5 - Traceability",
+    "text": "90\n(1) Any person who sends or conveys a food from one province to another, or who imports or exports it, any holder of a licence to slaughter a food animal, to manufacture, process, treat, preserve, grade, store, package or label a food or to store and handle an edible meat product in its imported condition and any person who grows or harvests fresh fruits or vegetables that are to be sent or conveyed from one province to another or exported must, if they provide the food to another person, prepare and keep documents that set out\n(a) the common name of the food, a lot code or other unique identifier that enables the food to be traced and the name and principal place of business of the person by or for whom the food was manufactured, prepared, produced, stored, packaged or labelled;\n(b) except if they provide the food to another person as a sale at retail, the date on which it was provided and the name and address of the person to whom it was provided;\n(c) if they were provided the food by another person, the name and address of that person and the date on which it was provided; and\n(d) the name of any food commodity that they incorporated into the food or from which they derived the food and, if they were provided the food commodity by another person, the name and address of that person and the date on which it was provided.\n(2) [Documents — retail sale] Any person who sells a food at retail, other than a restaurant or other similar enterprise that sells the food as a meal or snack, must prepare and keep documents that include the information specified in paragraphs (1)(a), (c) and (d).\n(3) [Retention period of documents] The documents referred to in subsections (1) and (2) must be kept for two years after the day on which the food was provided to another person or sold at retail, and must be accessible in Canada.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-90.html"
+  },
+  {
+    "id": "SOR-2018-108-s91",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "91",
+    "marginal_note": "Production of documents",
+    "part": "PART 5 - Traceability",
+    "division": "",
+    "heading": "PART 5 - Traceability",
+    "text": "91\n(1) Any person who has received a request from the Minister for a document referred to in section 90, or any part of such a document, must provide it to the Minister\n(a) within 24 hours after receipt of the request, or within\n(i) any shorter period that is specified by the Minister, if the Minister believes that it is necessary in order to identify or respond to a risk of injury to human health associated with a food commodity, or\n(ii) any longer period that is specified by the Minister, if the Minister believes that the document is not necessary for a recall that is or may be ordered under subsection 19(1) of the Canadian Food Inspection Agency Act; and\n(b) if provided electronically, in a single file and in plain text that is capable of being imported into and manipulated by standard commercial software.\n(2) [Definition of plain text] In paragraph (1)(b), plain text means data that is not encrypted and whose semantic content is available.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-91.html"
+  },
+  {
+    "id": "SOR-2018-108-s92",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "92",
+    "marginal_note": "Labelling",
+    "part": "PART 5 - Traceability",
+    "division": "",
+    "heading": "PART 5 - Traceability",
+    "text": "92\n(1) Any person referred to in subsection 90(1) or (2) must ensure that a label that bears the information specified in paragraph 90(1)(a) is applied or attached to any food, or accompanies any food, that is provided to another person.\n(2) [Consumer prepackaged food] In the case of consumer prepackaged food that is not packaged at retail, the unique identifier referred to in paragraph 90(1)(a) must be a lot code.\n(3) [Exception] Subsections (1) and (2) do not apply in respect of\n(a) a food at the time of its export;\n(b) a food, other than a consumer prepackaged food, at the time of its sale at retail; or\n(c) a prepackaged food described in paragraphs 213(a) to (c) at the time of its sale at retail.\n(4) [Exception — foods described in paragraphs 219(1)(a) and (b)] Despite subsection (1), any food described in paragraph 219(1)(a) or (b) is not required to be labelled with the common name of the food at the time of its sale at retail.\n(5) [Exception — foods described in section 220] Despite subsection (1), any food described in section 220 is not required to be labelled with the name and principal place of business of the person by or for whom the food was manufactured, prepared, produced, stored, packaged or labelled.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-92.html"
+  },
+  {
+    "id": "SOR-2018-108-s93",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "93",
+    "marginal_note": "Application — import, interprovincial trade and export",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 1 - Application",
+    "heading": "DIVISION 1 - Application",
+    "text": "93\n(1) The requirements of this Part apply in respect of\n(a) any foods that have been imported or any foods that are to be sent or conveyed from one province to another or exported; and\n(b) any food animals from which meat products that are to be sent or conveyed from one province to another or exported may be derived.\n(2) [Application — food animals] The requirements of sections 128 to 136 apply in respect of food animals that are in an establishment that is identified in a licence to slaughter.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-93.html"
+  },
+  {
+    "id": "SOR-2018-108-s94",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "94",
+    "marginal_note": "Preparation",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 2 - Dairy Products",
+    "heading": "DIVISION 2 - Dairy Products",
+    "text": "94 Any milk or cream that is used in preparing a dairy product that is to be sent or conveyed from one province to another or exported must meet the applicable requirements of the legislation of the province in which the dairy product is prepared.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-94.html"
+  },
+  {
+    "id": "SOR-2018-108-s95",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "95",
+    "marginal_note": "Pasteurization",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "95\n(1) A licence holder may pasteurize eggs in the shell only if they are graded Canada A or Grade A.\n(2) [Import — eggs pasteurized in shell] Eggs that are pasteurized in the shell and that are imported must have been graded Grade A before pasteurization.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-95.html"
+  },
+  {
+    "id": "SOR-2018-108-s96",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "96",
+    "marginal_note": "Import — foreign official document",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "96 The holder of a licence to import may import eggs only if the licence holder provides an inspector with an official document issued by the foreign state, in a form approved by the President, that states that the eggs meet the requirements that are set out in the Act and these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-96.html"
+  },
+  {
+    "id": "SOR-2018-108-s97",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "97",
+    "marginal_note": "Import — Grade C or Grade Nest Run",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "97 A licence holder who imports eggs that are graded Grade C or Grade Nest Run must deliver them directly to an establishment where eggs are processed and treated by a licence holder.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-97.html"
+  },
+  {
+    "id": "SOR-2018-108-s98",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "98",
+    "marginal_note": "Import — ungraded eggs",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "98\n(1) Despite subsection 306(1), a licence holder may import ungraded eggs if they\n(a) before the import, notify the Minister in writing of the quantity of ungraded eggs that are intended to be imported, the date of the import and the name of the licence holder and address of the establishment referred to in paragraph (c);\n(b) package them in a container that is labelled with the expression “Ungraded Eggs” or “oeufs non classifiés”; and\n(c) deliver them directly to an establishment where eggs are processed and treated by a licence holder.\n(2) [Removal — imported ungraded eggs] Any imported ungraded eggs delivered to an establishment referred to in paragraph (1)(c) may be removed from that establishment if\n(a) the eggs have been processed and treated by a licence holder; or\n(b) the eggs are delivered directly to another establishment where eggs are processed and treated by a licence holder.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-98.html"
+  },
+  {
+    "id": "SOR-2018-108-s99",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "99",
+    "marginal_note": "Interprovincial trade",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "99\n(1) Any person who sends or conveys any of the following from one province to another must deliver them to an establishment where eggs are processed and treated by a licence holder:\n(a) eggs that are graded Canada A or Canada B that bear an ink mark that consists of the word “dyed” or “teint” or a deposit of ink that is applied to an egg’s shell by the holder of a licence to grade eggs;\n(b) eggs that are graded Canada C;\n(c) eggs that are graded Grade C or Grade Nest Run that are imported; and\n(d) ungraded eggs that are imported in accordance with subsection 98(1).\n(2) [Interprovincial trade — Canada Nest Run] Any person who sends or conveys eggs that are graded Canada Nest Run from one province to another must deliver them to an establishment where either eggs are graded or eggs are processed and treated by a licence holder.\n(3) [Interprovincial trade — ungraded eggs] Despite subsection 306(1), any person may send or convey from one province to another ungraded eggs, other than eggs that are rejected in accordance with subsection 333(1) or eggs that are imported in accordance with subsection 98(1), if the person\n(a) packages them in a container that is labelled with the expression “Ungraded Eggs” or “oeufs non classifiés”; and\n(b) delivers them to an establishment where either eggs are graded or eggs are processed and treated by a licence holder.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-99.html"
+  },
+  {
+    "id": "SOR-2018-108-s100",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "100",
+    "marginal_note": "Ink",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "100 If a licence holder applies ink to an egg’s shell, the ink must be fast-drying and indelible and it must not present a risk of injury to human health.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-100.html"
+  },
+  {
+    "id": "SOR-2018-108-s101",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "101",
+    "marginal_note": "Trays",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 3 - Eggs",
+    "heading": "DIVISION 3 - Eggs",
+    "text": "101 Before sending plastic trays to an egg producer, a licence holder must clean, sanitize and dry them.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-101.html"
+  },
+  {
+    "id": "SOR-2018-108-s102",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "102",
+    "marginal_note": "Processing and treating eggs",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 4 - Processed Egg Products",
+    "heading": "DIVISION 4 - Processed Egg Products",
+    "text": "102\n(1) A licence holder may process and treat eggs only if they\n(a) are edible;\n(b) do not emit an abnormal odour;\n(c) are not mouldy;\n(d) have not been in an incubator;\n(e) do not have an internal defect, other than a particle of the oviduct or a blood spot neither of which exceeds 3 mm in diameter;\n(f) are not leakers, except if they become leakers while being transferred to the egg-breaking equipment and they are prepared in a manner that prevents the contamination of the processed egg product; and\n(g) are free from dirt and other foreign matter.\n(2) [Processing and treating processed egg products] A licence holder may process and treat processed egg products only if they are derived from eggs that meet the requirements of paragraphs (1)(a) to (g).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-102.html"
+  },
+  {
+    "id": "SOR-2018-108-s103",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "103",
+    "marginal_note": "Temperature",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 4 - Processed Egg Products",
+    "heading": "DIVISION 4 - Processed Egg Products",
+    "text": "103\n(1) A processed egg product that is to be sent or conveyed from one province to another or exported and that is processed or treated in an establishment that is identified in a licence must have been chilled to 4°C or less before being removed from the establishment, if it is a\n(a) liquid whole egg;\n(b) liquid yolk;\n(c) liquid egg white or liquid albumen;\n(d) liquid whole egg mix;\n(e) liquid yolk mix; and\n(f) liquid egg product.\n(2) [Exception] Despite subsection (1), the Minister may, in writing, authorize any person to remove a processed egg product that has not been chilled to 4°C or less if the Minister is of the opinion that no risk of injury to human health will result.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-103.html"
+  },
+  {
+    "id": "SOR-2018-108-s104",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "104",
+    "marginal_note": "Import — foreign official document",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 4 - Processed Egg Products",
+    "heading": "DIVISION 4 - Processed Egg Products",
+    "text": "104 The holder of a licence to import may import a processed egg product only if the licence holder provides an inspector with an official document issued by the foreign state, in a form approved by the President, that states that the processed egg product meets the requirements that are set out in the Act and these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-104.html"
+  },
+  {
+    "id": "SOR-2018-108-s105",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "105",
+    "marginal_note": "Prohibition — import of mitten crab or puffer fish",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 5 - Fish",
+    "heading": "DIVISION 5 - Fish",
+    "text": "105\n(1) It is prohibited for a person to import\n(a) a live, freshwater mitten crab of the genus Eriocheir; or\n(b) a puffer fish of the family Tetraodontidae.\n(2) [Exception — personal use] Section 19 of the Act does not apply in respect of an import referred to in subsection (1).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-105.html"
+  },
+  {
+    "id": "SOR-2018-108-s106",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "106",
+    "marginal_note": "Import of live or raw shellfish",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 5 - Fish",
+    "heading": "DIVISION 5 - Fish",
+    "text": "106\n(1) The holder of a licence to import may import live or raw shellfish only if\n(a) the foreign state in which the shellfish is harvested, manufactured, prepared, stored, packaged or labelled, as the case may be, has, at the time the activity is conducted, an inspection system for the shellfish that is recognized under Part 7;\n(b) the foreign state from which the shellfish is imported has, at the time of the import, an inspection system for shellfish that is recognized under Part 7; and\n(c) any establishment where the shellfish was manufactured, prepared, stored, packaged or labelled has, at the time that the activity is conducted and at the time of the import, a system for manufacturing, preparing, storing, packaging or labelling, as the case may be, that complies with an inspection system for shellfish that is recognized under Part 7.\n(2) [Exception] The conditions in paragraphs (1)(a) to (c) do not apply in respect of the import of the adductor muscles of scallops or the meat of geoducks.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-106.html"
+  },
+  {
+    "id": "SOR-2018-108-s107",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "107",
+    "marginal_note": "Shellfish",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 5 - Fish",
+    "heading": "DIVISION 5 - Fish",
+    "text": "107\n(1) A licence holder may manufacture, prepare, store, package or label shellfish that is to be exported or sent or conveyed from one province to another only if the shellfish is harvested in an area\n(a) that has been classified under the Canadian Shellfish Sanitation Program and that is not subject to an order prohibiting fishing issued under the Management of Contaminated Fisheries Regulations; or\n(b) that is subject to an order prohibiting fishing issued under the Management of Contaminated Fisheries Regulations but the shellfish has been decontaminated in accordance with the decontamination plan submitted in connection with a licence to fish for food purposes issued under those Regulations.\n(2) [Exception] The conditions in paragraphs (1)(a) and (b) do not apply in respect of the manufacturing, preparing, storing, packaging or labelling of the adductor muscles of scallops or the meat of geoducks.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-107.html"
+  },
+  {
+    "id": "SOR-2018-108-s108",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "108",
+    "marginal_note": "Frozen fish",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 5 - Fish",
+    "heading": "DIVISION 5 - Fish",
+    "text": "108 A licence holder must protect from dehydration and oxidation all frozen fish that is stored in a conveyance.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-108.html"
+  },
+  {
+    "id": "SOR-2018-108-s109",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "109",
+    "marginal_note": "Definitions",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION A - Interpretation and Application",
+    "text": "109 The following definitions apply in this Division.\napple means a fresh apple for which a grade is prescribed by these Regulations. (pomme)\nonion means a fresh onion for which a grade is prescribed by these Regulations. (oignon)\npotato means a fresh potato for which a grade is prescribed by these Regulations. (pomme de terre)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-109.html"
+  },
+  {
+    "id": "SOR-2018-108-s110",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "110",
+    "marginal_note": "Fresh fruits or vegetables packaged together",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION A - Interpretation and Application",
+    "text": "110 The requirements of sections 113 to 121 and 269 — as well as any requirements under Division 2 of Part 10 and Part 12 that apply in respect of fresh fruits or vegetables — do not apply in respect of consumer prepackaged fresh fruits or vegetables if the container contains more than one type of fresh fruit or vegetable but no other food and if\n(a) the label that is applied or attached to the container bears the expression “Fresh Pack” or “emballage frais” or, in the case of consumer prepackaged fresh vegetables, the expression “Stew-pack” or “légumes mixtes” or the expression “Vegetables for Stew” or “légumes pour ragoût”;\n(b) no one type of fresh fruit or vegetable in the container exceeds 1 kg net weight; and\n(c) the net weight of the fresh fruits or vegetables in the container does not exceed 10 kg.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-110.html"
+  },
+  {
+    "id": "SOR-2018-108-s111",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "111",
+    "marginal_note": "Fresh fruits or vegetables packaged with other food",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION A - Interpretation and Application",
+    "text": "111 The requirements of sections 113 to 121 and 269 — as well as any requirements under Division 2 of Part 10 and Part 12 that apply in respect of fresh fruits or vegetables — do not apply in respect of consumer prepackaged fresh fruits or vegetables if the container contains more than one type of fresh fruit or vegetable together with other food and if\n(a) the label that is applied or attached to the container bears the expression “Gift Pack” or “emballage-cadeau” or the expression “Combo Pack” or “emballage mixte”;\n(b) no one type of fresh fruit or vegetable in the container exceeds 1 kg net weight; and\n(c) the net weight of the fresh fruits or vegetables and other food in the container does not exceed 10 kg.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-111.html"
+  },
+  {
+    "id": "SOR-2018-108-s112",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "112",
+    "marginal_note": "Whole fresh fruits or vegetables",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "112 The requirements of this Subdivision apply in respect of any fresh fruits or vegetables that are whole.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-112.html"
+  },
+  {
+    "id": "SOR-2018-108-s113",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "113",
+    "marginal_note": "Imported potatoes",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "113\n(1) Potatoes that are imported must meet the requirements for the grade Canada No. 1 that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document.\n(2) [Presumption — potatoes from United States] Potatoes that are imported from the United States are considered to meet the requirements for the grade Canada No. 1 that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document if the potatoes have been graded in the United States and meet the applicable requirements that are set out in the document entitled Grade Standard Requirements for Fresh Fruits or Vegetables Imported from the United States, prepared by the Agency and published on its website, as amended from time to time.",
+    "history": "SOR/2025-192, s. 6",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-113.html"
+  },
+  {
+    "id": "SOR-2018-108-s114",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "114",
+    "marginal_note": "Apples from foreign state other than United States",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "114\n(1) Apples that are imported from a foreign state other than the United States must meet the requirements for the grade Canada Extra Fancy, Canada Fancy or Canada Commercial that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document.\n(2) [Apples from United States] Apples that are imported from the United States must meet the requirements for the grade Canada Extra Fancy or Canada Fancy that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document.\n(3) [Presumption — apples from United States] Apples that are imported from the United States are considered to meet the requirements for the grade Canada Extra Fancy or Canada Fancy that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document if the apples have been graded in the United States and meet the applicable requirements that are set out in the document entitled Grade Standard Requirements for Fresh Fruits or Vegetables Imported from the United States, prepared by the Agency and published on its website, as amended from time to time.",
+    "history": "SOR/2025-192, s. 6",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-114.html"
+  },
+  {
+    "id": "SOR-2018-108-s115",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "115",
+    "marginal_note": "Presumption — general",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "115 Fresh fruits or vegetables, other than potatoes or apples, that are imported from the United States are considered to meet the applicable requirements that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document if the fruits or vegetables have been graded in the United States and meet the applicable requirements that are set out in the document entitled Grade Standard Requirements for Fresh Fruits or Vegetables Imported from the United States, prepared by the Agency and published on its website, as amended from time to time.",
+    "history": "SOR/2025-192, s. 6",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-115.html"
+  },
+  {
+    "id": "SOR-2018-108-s116",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "116",
+    "marginal_note": "Foreign states — onions, potatoes and apples",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "116 Onions and potatoes that are imported from a foreign state other than the United States, and apples that are imported from a foreign state other than the United States and New Zealand, must meet and be certified by the Minister as meeting the following requirements:\n(a) the applicable requirements that are set out in Parts 10 to 12;\n(b) in the case of onions, the requirements for a particular grade of onions that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document;\n(c) in the case of potatoes, the requirements for the grade Canada No. 1 that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document; and\n(d) in the case of apples, the requirements for the grade Canada Extra Fancy, Canada Fancy or Canada Commercial that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document.",
+    "history": "SOR/2025-192, s. 7",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-116.html"
+  },
+  {
+    "id": "SOR-2018-108-s117",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "117",
+    "marginal_note": "Onions, potatoes and apples from United States",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "117\n(1) Onions, potatoes and apples that are imported from the United States must\n(a) be accompanied at the Canadian port of entry by a serially numbered certificate or evidence, in the form of a facsimile or a copy of an email message, issued by the federal department responsible for agriculture in the United States, that establishes that the following requirements are met:\n(i) the applicable requirements that are set out in Parts 10 to 12,\n(ii) in the case of onions, the requirements for a particular grade of onions that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document,\n(iii) in the case of potatoes, the requirements for the grade Canada No. 1 that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document, and\n(iv) in the case of apples, the requirements for the grade Canada Extra Fancy or Canada Fancy that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document; or\n(b) meet and be certified by the Minister as meeting the requirements that are set out in subparagraph (a)(i) and, in accordance with any general tolerances for inspection at the time of shipping or repackaging that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document, the requirements that are set out in subparagraph (a)(ii), (iii) or (iv).\n(2) [Endorsement] The certificate and evidence referred to in paragraph (1)(a) must be endorsed with the expression “Meets Canadian Import Requirements for Grades, Packaging, Labelling and Standard Container Size” or “satisfait aux exigences d’importation du Canada visant la classification, l’emballage, l’étiquetage et la taille des contenants normalisés”.",
+    "history": "SOR/2025-192, s. 8",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-117.html"
+  },
+  {
+    "id": "SOR-2018-108-s118",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "118",
+    "marginal_note": "Apples from New Zealand",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "118\n(1) Apples that are imported from New Zealand must\n(a) be accompanied at the Canadian port of entry by a serially numbered certificate or evidence, in the form of a facsimile or a copy of an email message, issued by the ministry responsible for agriculture in New Zealand, that establishes that the following requirements are met:\n(i) the applicable requirements that are set out in Parts 10 to 12, and\n(ii) the requirements for the grade Canada Extra Fancy, Canada Fancy or Canada Commercial that are set out in the Compendium or the Fresh Fruit and Vegetable Grades Document; or\n(b) meet and be certified by the Minister as meeting the requirements that are set out in subparagraph (a)(i) and, in accordance with any general tolerances for inspection at the time of shipping or repackaging that are set out in the Compendium, the requirements that are set out in subparagraph (a)(ii).\n(2) [Endorsement] The certificate and evidence referred to in paragraph (1)(a) must be endorsed with the expression “Meets Canadian Import Requirements for Grades, Packaging, Labelling and Standard Container Size” or “satisfait aux exigences d’importation du Canada visant la classification, l’emballage, l’étiquetage et la taille des contenants normalisés”.",
+    "history": "SOR/2025-192, s. 9",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-118.html"
+  },
+  {
+    "id": "SOR-2018-108-s119",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "119",
+    "marginal_note": "Exception",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "119 Sections 116 to 118 do not apply in respect of onions, potatoes or apples that are part of a shipment that consists of not more than\n(a) 15 containers of onions with an aggregate net weight of not more than 250 kg of onions;\n(b) 15 containers of potatoes with an aggregate net weight of not more than 250 kg of potatoes; and\n(c) 15 containers of apples with an aggregate net weight of not more than 250 kg of apples.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-119.html"
+  },
+  {
+    "id": "SOR-2018-108-s120",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "120",
+    "marginal_note": "In transit",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "120 For the purposes of sections 113 to 119, if fresh fruits or vegetables are sent or conveyed to Canada in an in bond shipment from a foreign state other than the United States and pass only in transit through the United States, the fresh fruits or vegetables are not considered to have been imported from the United States.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-120.html"
+  },
+  {
+    "id": "SOR-2018-108-s121",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "121",
+    "marginal_note": "Application for certificate",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION B - Import",
+    "text": "121\n(1) An application for the issuance of a certificate referred to in section 116 or paragraph 117(1)(b) or 118(1)(b) must be made to the Minister in a form approved by the President.\n(2) [Inspection] The Minister may require an inspection for the purpose of deciding whether to issue the certificate.\n(3) [Inspection — accessibility] If an inspection is required, the applicant must make the onions, potatoes or apples readily accessible to an inspector at the time of inspection.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-121.html"
+  },
+  {
+    "id": "SOR-2018-108-s122",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "122",
+    "marginal_note": "Prohibition",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION C - Trade of Fresh Fruits or Vegetables",
+    "text": "122\n(1) It is prohibited for a person to\n(a) sell any fresh fruits or vegetables that are to be exported or sent or conveyed from one province to another;\n(b) purchase or negotiate the purchase on another person’s behalf of any fresh fruits or vegetables that are to be imported or sent or conveyed from one province to another;\n(c) receive any fresh fruits or vegetables that have been imported or sent or conveyed from one province to another; or\n(d) send or convey from one province to another or import or export any fresh fruits or vegetables.\n(2) [Exception — persons] Subsection (1) does not apply in respect of\n(a) any person who is a member in good standing of the Fruit and Vegetable Dispute Resolution Corporation, a corporation incorporated under Part 2 of the Canada Not-for-profit Corporations Act, as described in its by-laws;\n(b) any person who only sells fresh fruits or vegetables directly to consumers if that person paid less than $100,000 for the fresh fruits and vegetables that they sold to consumers within the previous 12 months;\n(c) any person who only purchases, sells or negotiates the purchase or sale on another person’s behalf, sends or conveys from one province to another or imports or exports less than one metric ton of fresh fruits and vegetables per day;\n(d) any person who only sells fresh fruits or vegetables that they have grown themselves; or\n(e) a registered charity as defined in subsection 248(1) of the Income Tax Act or a club, society or association described in paragraph 149(1)(l) of that Act.\n(3) [Exception — nuts, wild fruit and wild vegetables] Subsection (1) does not apply in respect of nuts, wild fruit and wild vegetables.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-122.html"
+  },
+  {
+    "id": "SOR-2018-108-s123",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "123",
+    "marginal_note": "Damaged or defective fresh fruits or vegetables",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 6 - Fresh Fruits or Vegetables",
+    "heading": "SUBDIVISION C - Trade of Fresh Fruits or Vegetables",
+    "text": "123\n(1) If a claim is made that all or part of a shipment of fresh fruits or vegetables that is imported or sent or conveyed from one province to another has arrived at its destination in a damaged or defective condition, any person who has a financial interest in that shipment may make a request to the Minister for\n(a) a written report that describes the condition of any damaged or defective fruits or vegetables at the time of the inspection; or\n(b) a written notice of the disposition of any damaged or defective fresh fruits or vegetables that describes the amount of fresh fruit or vegetables that have been disposed of and the place and time of their disposal.\n(2) [Request for report or notice] The request for a report or notice referred to in subsection (1) must be made to the Minister in a form approved by the President.\n(3) [Inspection — accessibility] The person who makes the request for a report regarding the condition of fresh fruits or vegetables must make the fresh fruits or vegetables readily accessible to an inspector at the time of inspection.\n(4) [Disposition of fresh fruit or vegetable] The person who makes the request for a notice regarding the disposition of damaged or defective fresh fruits or vegetables must ensure that their disposition is witnessed by an inspector.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-123.html"
+  },
+  {
+    "id": "SOR-2018-108-s124",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "124",
+    "marginal_note": "Definitions",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "124 The following definitions apply in this Division.\non-farm food safety program means a program in respect of food animals that is operated on a farm or at a similar place and under which hazards relating to the safety of meat products that may be derived from those food animals are identified, analyzed and controlled. (programme de salubrité des aliments à la ferme)\nspecified risk material has the same meaning as in section 6.1 of the Health of Animals Regulations. (matériel à risque spécifié)\nsplit means to cut a carcass lengthwise along the median line. (fendre)\nveterinary inspector means a person who is designated as a veterinary inspector under subsection 13(3) of the Canadian Food Inspection Agency Act for the purposes of the Act. (inspecteur vétérinaire)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-124.html"
+  },
+  {
+    "id": "SOR-2018-108-s125",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "125",
+    "marginal_note": "Identification of meat products as edible",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION B - Edible Meat Products",
+    "text": "125\n(1) A licence holder may identify a meat product as edible only if\n(a) the food animal from which the meat product is derived, or a sample from the shipment that the food animal is part of, is subjected to an ante-mortem examination under section 138;\n(b) the food animal, other than a game animal, from which the meat product is derived, or a sample from the shipment that the food animal is part of, is subjected to an ante-mortem inspection under section 139;\n(c) the carcass of the food animal from which the meat product is derived is dressed or partially dressed;\n(d) the carcass, its parts and the blood of the food animal from which the meat product is derived are subjected to a post-mortem inspection under subsection 149(1) or a post-mortem examination under subsection 150(1); and\n(e) the meat product is edible and is not contaminated, including that it does not contain any specified risk material.\n(2) [Certain meat products — additional requirements] Despite (1), a licence holder must not identify as edible any of the following:\n(a) a heart — other than the heart of a domesticated rabbit or of a bird that is not an ostrich, rhea or emu — unless it is opened or inverted and has all blood clots and attached blood vessels removed;\n(b) a liver, unless the gallbladder is removed;\n(c) a gizzard, unless its contents and lining are removed and the gizzard is washed;\n(d) a meat product that contains a urinary bladder, an intestine or any part of a urinary bladder or intestine, unless the bladder, intestine or part is used as a natural casing for the meat product and meets the requirements of section 126; and\n(e) a meat product with an artificial casing, unless the casing is manufactured from a material that is free of any noxious constituent.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-125.html"
+  },
+  {
+    "id": "SOR-2018-108-s126",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "126",
+    "marginal_note": "Natural casings",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION B - Edible Meat Products",
+    "text": "126 A urinary bladder, an intestine or any part of a urinary bladder or intestine may be used as a natural casing for an edible meat product if\n(a) the bladder, the intestine or the part of the bladder or intestine have been emptied of their contents and washed, and their mucous lining has been removed;\n(b) in the case of a bladder, it was inverted and placed in brine for at least 12 hours and was subsequently rinsed with water; and\n(c) the casing is clean.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-126.html"
+  },
+  {
+    "id": "SOR-2018-108-s127",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "127",
+    "marginal_note": "Avoidable death — clarification",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "127 For greater certainty, a reference to an avoidable death in these Regulations does not include the slaughtering of a food animal in accordance with these Regulations or the humane killing of a food animal.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-127.html"
+  },
+  {
+    "id": "SOR-2018-108-s128",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "128",
+    "marginal_note": "Avoidable suffering, injury or death",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "128 A licence holder must handle a food animal at the establishment in a manner that does not cause it avoidable suffering, injury or death and must not subject it to any condition that may cause such suffering, injury or death.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-128.html"
+  },
+  {
+    "id": "SOR-2018-108-s129",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "129",
+    "marginal_note": "Hitting",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "129\n(1) A licence holder must not hit a food animal with a whip, prod or, except for the purposes of section 141, any other object.\n(2) [Electric prod] A licence holder must not apply an electric prod to a food animal unless\n(a) it is done for the purpose of causing the animal to move and there is no reasonably practicable alternative to the application of the prod;\n(b) the food animal is a pig or a bovine;\n(c) the prod is applied to the lateral portion of the rear leg muscles between the hock joint and the hip joint;\n(d) the food animal has sufficient space to move forward;\n(e) the food animal’s ability to move is not compromised; and\n(f) the prod is applied in a manner that does not cause the food animal avoidable suffering, injury or death.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-129.html"
+  },
+  {
+    "id": "SOR-2018-108-s130",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "130",
+    "marginal_note": "Assessing",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "130\n(1) A licence holder must assess whether a food animal is showing signs of suffering or injury on its arrival at the establishment.\n(2) [Monitoring] After a food animal’s arrival, the licence holder must monitor it on a regular basis, including assessing the conditions to which the food animal is subjected in the establishment that may cause avoidable suffering, injury or death.\n(3) [Corrective action] If the licence holder determines that conditions exist that may cause avoidable suffering, injury or death to a food animal, the licence holder must immediately take corrective action.\n(4) [Suffering – immediate measures] If a food animal is showing signs of suffering, the licence holder must immediately\n(a) alleviate its suffering;\n(b) humanely kill it; or\n(c) slaughter it in accordance with these Regulations.\n(5) [Exception — game animals] This section does not apply in respect of a game animal.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-130.html"
+  },
+  {
+    "id": "SOR-2018-108-s131",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "131",
+    "marginal_note": "Game animals",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "131 A licence holder who has direct control over a game animal must\n(a) monitor it on a regular basis, including assessing the conditions to which the game animal is subjected in the establishment that may cause avoidable suffering, injury or death;\n(b) immediately take corrective action if such conditions exist; and\n(c) if the game animal is showing signs of suffering, immediately\n(i) alleviate its suffering,\n(ii) humanely kill it, or\n(iii) slaughter it in accordance with these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-131.html"
+  },
+  {
+    "id": "SOR-2018-108-s132",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "132",
+    "marginal_note": "Segregation and isolation",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "132 A licence holder must\n(a) segregate food animals of different species;\n(b) segregate a sick or injured food animal with other sick or injured food animals or isolate a sick or injured food animal if, because of its condition, it presents a risk to other food animals or it requires protection from other food animals; and\n(c) isolate a food animal that may cause suffering, injury or death to other food animals because of its nature, temperament, gender, weight, age or any other cause.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-132.html"
+  },
+  {
+    "id": "SOR-2018-108-s133",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "133",
+    "marginal_note": "Overcrowding",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "133 A licence holder must provide a food animal with sufficient space to prevent the suffering of, injury to or death of the animal.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-133.html"
+  },
+  {
+    "id": "SOR-2018-108-s134",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "134",
+    "marginal_note": "Ventilation",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "134 A licence holder must provide a food animal with sufficient ventilation to prevent the suffering of, injury to or death of the animal.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-134.html"
+  },
+  {
+    "id": "SOR-2018-108-s135",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "135",
+    "marginal_note": "Handling",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "135\n(1) A licence holder who handles a food animal, including by handling a crate containing a food animal, during any activity they conduct in the establishment, must\n(a) be able to do so, by reason of the person’s competencies and qualifications for the activity, without causing avoidable suffering, injury or death to the food animal; and\n(b) do so in a manner and under circumstances in which the equipment that is used will not cause avoidable suffering, injury or death to the food animal.\n(2) [Areas of establishment and equipment] A licence holder must, during any activity conducted by the licence holder, use only areas of an establishment and equipment for the handling of a food animal that are designed, constructed and maintained in such a manner that they will not cause avoidable suffering, injury or death to the food animal.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-135.html"
+  },
+  {
+    "id": "SOR-2018-108-s136",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "136",
+    "marginal_note": "Water and feed",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION C - Humane Treatment",
+    "text": "136\n(1) A licence holder must provide a food animal — other than a food animal that is confined in a crate — that is unloaded from a conveyance at an establishment with\n(a) water or another source of hydration as soon as it is unloaded; and\n(b) feed, within 24 hours after it is unloaded.\n(2) [In crate] In the case of a food animal that is confined in a crate, the licence holder must provide the food animal with water or another source of hydration and with feed within 24 hours after it arrives at the establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-136.html"
+  },
+  {
+    "id": "SOR-2018-108-s137",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "137",
+    "marginal_note": "Removal",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION D - Removal and Keeping",
+    "text": "137\n(1) A licence holder must notify a veterinary inspector before a food animal is removed from an establishment.\n(2) [Keeping] A licence holder must notify a veterinary inspector before keeping a food animal in an establishment for more than seven days.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-137.html"
+  },
+  {
+    "id": "SOR-2018-108-s138",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "138",
+    "marginal_note": "Ante-mortem examination",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION E - Ante-mortem Examination and Inspection",
+    "text": "138\n(1) Within 24 hours before the slaughter of a food animal and in accordance with the document entitled Ante-mortem Examination and Presentation Procedures for Food Animals, prepared by the Agency and published on its website, as amended from time to time, a licence holder must conduct an ante-mortem examination of the food animal or of a sample from the shipment that the food animal is part of, which must include, in the case an equine or a bird other than one that is a game animal or an ostrich, a rhea or an emu, the examination of the documents referred to in subsection 165(1).\n(2) [Deviations] If the licence holder, in the course of the ante-mortem examination or at any other time before slaughter, suspects that the food animal shows a deviation from normal behaviour, physiology or appearance, the licence holder must hold it for an inspection by a veterinary inspector, unless otherwise authorized by a veterinary inspector.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-138.html"
+  },
+  {
+    "id": "SOR-2018-108-s139",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "139",
+    "marginal_note": "Ante-mortem inspection",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION E - Ante-mortem Examination and Inspection",
+    "text": "139\n(1) Within 24 hours before the slaughter of a food animal other than a game animal and in accordance with the document entitled Ante-mortem Examination and Presentation Procedures for Food Animals, prepared by the Agency and published on its website, as amended from time to time, a licence holder must, for the purpose of an ante-mortem inspection, present the food animal or a sample from the shipment that the food animal is part of and, in the case of an equine or a bird other than an ostrich, rhea or emu, the documents referred to in subsection 165(1) to a veterinary inspector or inspector under the supervision of a veterinary inspector.\n(2) [Deviations] If an inspector who is not a veterinary inspector suspects that the food animal shows a deviation from normal behaviour, physiology or appearance, the licence holder must hold it for an inspection by a veterinary inspector.",
+    "history": "SOR/2022-144, s. 10(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-139.html"
+  },
+  {
+    "id": "SOR-2018-108-s140",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "140",
+    "marginal_note": "Condemnation",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION E - Ante-mortem Examination and Inspection",
+    "text": "140 If a veterinary inspector, or an inspector under the supervision of a veterinary inspector, determines after an inspection that any meat product that would be derived from a food animal could not be identified as edible under section 125 and condemns the food animal, a licence holder must\n(a) identify the food animal as inedible;\n(b) segregate the food animal with other condemned food animals or isolate the food animal if, because of its condition, it presents a risk to other food animals or it requires protection from other food animals;\n(c) humanely kill the food animal; and\n(d) identify the carcass and any blood collected from the food animal as inedible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-140.html"
+  },
+  {
+    "id": "SOR-2018-108-s141",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "141",
+    "marginal_note": "Requirement before bleeding",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "141 Before bleeding a food animal, other than a game animal, a licence holder must render it unconscious in a manner that prevents it from regaining consciousness before death or slaughter it by\n(a) delivering a blow to the head with a mechanical device in a manner that causes an immediate loss of consciousness;\n(b) applying an electrical current in a manner that causes an immediate loss of consciousness; or\n(c) exposing it to a gas or a gas mixture in a manner that causes a rapid loss of consciousness.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-141.html"
+  },
+  {
+    "id": "SOR-2018-108-s142",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "142",
+    "marginal_note": "Requirement after bleeding starts",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "142 A licence holder must not cut the carcass of a food animal after bleeding has started if it shows signs of sensibility that may indicate a potential return to consciousness.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-142.html"
+  },
+  {
+    "id": "SOR-2018-108-s143",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "143",
+    "marginal_note": "Requirement before suspending",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "143\n(1) A licence holder must not suspend a food animal before it is rendered unconscious or slaughtered in accordance with section 141, before it is ritually slaughtered in accordance with section 144 or before it is humanely killed.\n(2) [Exception — certain birds] Despite subsection (1), a licence holder may suspend a bird, other than an ostrich, rhea or emu, by its legs immediately before it is rendered unconscious or slaughtered in accordance with section 141 or immediately before it is humanely killed.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-143.html"
+  },
+  {
+    "id": "SOR-2018-108-s144",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "144",
+    "marginal_note": "Ritual slaughter",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "144 Despite section 141, a licence holder who ritually slaughters a food animal to comply with Judaic or Islamic law must\n(a) restrain the food animal;\n(b) administer one continuous, fluid cut with a knife, without the knife being lifted off the food animal, resulting in the rapid, simultaneous and complete severance of the jugular veins and carotid arteries, in a manner that causes the animal to bleed immediately; and\n(c) rapidly and completely bleed it, to render it unconscious in a manner that prevents it from regaining consciousness before death.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-144.html"
+  },
+  {
+    "id": "SOR-2018-108-s145",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "145",
+    "marginal_note": "Dressing",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "145\n(1) After a food animal is bled, a licence holder must dress the carcass by doing the following:\n(a) in the case of the carcass of a pig,\n(i) remove the hair, scurf, toenails and developed mammary glands or remove the skin, head, developed mammary glands and feet at the carpal and tarsal joints, and\n(ii) eviscerate and split it;\n(b) in the case of the carcass of a bird,\n(i) remove the feathers and hair or remove the skin,\n(ii) remove the head, uropygial gland and feet at the tarsal joints, and\n(iii) eviscerate it;\n(c) in the case of the carcass of a goat,\n(i) remove the hair, head, toenails and developed mammary glands or remove the skin, head, developed mammary glands and feet at the carpal and tarsal joints, and\n(ii) eviscerate it; and\n(d) in the case of the carcass of any other food animal,\n(i) remove the skin, head, developed mammary glands and feet at the carpal and tarsal joints,\n(ii) eviscerate it, and\n(iii) split it, except in the case of a sheep, calf or domesticated rabbit.\n(2) [Partial dressing] Despite subsection (1) and at the request of the licence holder, the Minister must authorize the licence holder to partially dress a carcass if\n(a) the licence holder establishes that there is a market for partially dressed carcasses; and\n(b) the licence holder’s procedure for partial dressing is such that the carcass is sufficiently dressed to enable a post-mortem examination or inspection.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-145.html"
+  },
+  {
+    "id": "SOR-2018-108-s146",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "146",
+    "marginal_note": "Blood clots, bone splinters and extraneous matter",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "146 A licence holder must remove any blood clot, bone splinter and extraneous matter from the carcass of a food animal and the parts of the carcass, and must identify what was removed as inedible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-146.html"
+  },
+  {
+    "id": "SOR-2018-108-s147",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "147",
+    "marginal_note": "Processing of blood",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "147 A licence holder must process a food animal’s blood in the inedible products area described in subsection 58(2) unless the licence holder\n(a) collects it in a manner that prevents contamination;\n(b) protects it against contamination after it is collected; and\n(c) does not defibrinate it by hand.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-147.html"
+  },
+  {
+    "id": "SOR-2018-108-s148",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "148",
+    "marginal_note": "Identification and correlation",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION F - Slaughtering and Dressing",
+    "text": "148 A licence holder must identify the blood of a food animal that is collected to be processed as an edible meat product and the parts of the carcass of the food animal in a manner that enables the correlation of the blood and the parts with the carcass from which they were removed until the completion of the post-mortem inspection or examination.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-148.html"
+  },
+  {
+    "id": "SOR-2018-108-s149",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "149",
+    "marginal_note": "Post-mortem inspection",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION G - Post-mortem Inspection and Examination",
+    "text": "149\n(1) A licence holder must, during the course of dressing or partially dressing a carcass, present the carcass, its parts, and any blood of the food animal that is collected to be processed as an edible meat product to a veterinary inspector, or an inspector under the supervision of a veterinary inspector, for a post-mortem inspection.\n(2) [Deviations] A licence holder, other than a licence holder who is authorized to conduct a post-mortem defect management program, must not, before the post-mortem inspection is completed, remove from the carcass any part that shows a deviation from normal appearance unless authorized to do so by a veterinary inspector.\n(3) [Deviations — post-mortem defect management program] In the case of a licence holder who is authorized to conduct a post-mortem defect management program, the licence holder must not, before the post-mortem inspection begins, remove from the carcass any part that shows a deviation from normal appearance unless authorized to do so by a veterinary inspector.\n(4) [Exception — post-mortem examination program] This section does not apply to a licence holder who is authorized to conduct a post-mortem examination program under subsection 160(3).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-149.html"
+  },
+  {
+    "id": "SOR-2018-108-s150",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "150",
+    "marginal_note": "Post-mortem examination",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION G - Post-mortem Inspection and Examination",
+    "text": "150\n(1) During the course of dressing or partially dressing a carcass, a licence holder who is authorized to conduct a post-mortem examination program under subsection 160(3) must, under the supervision of a veterinary inspector, conduct a post-mortem examination of the carcass, its parts and the blood of the food animal that has been collected to be processed as an edible meat product.\n(2) [Post-mortem defect management program] During the course of dressing or partially dressing a carcass, a licence holder who is authorized to conduct a post-mortem defect management program under subsection 160(3) must, under the supervision of a veterinary inspector, do the following:\n(a) before the post-mortem inspection begins, conduct a post-mortem screening of the carcass, its parts and the blood of the food animal that has been collected to be processed as an edible meat product; and\n(b) before the post-mortem inspection of the carcass is completed, implement the necessary measures with respect to any defects of the carcass or its parts.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-150.html"
+  },
+  {
+    "id": "SOR-2018-108-s151",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "151",
+    "marginal_note": "Inspection legend applied before refrigeration",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION G - Post-mortem Inspection and Examination",
+    "text": "151 In the case of an edible dressed or partially dressed whole carcass or an edible dressed carcass side, other than a carcass or carcass side of a domesticated rabbit or a bird that is not an ostrich, rhea or emu, the inspection legend must be applied after the post-mortem inspection or examination and before refrigeration\n(a) by stamping it directly onto the carcass or carcass side; or\n(b) by applying a label to the carcass or carcass side that is shown prominently and that bears the inspection legend, the date of slaughter of the food animal from which the carcass or carcass side is derived and a code that enables the carcass or carcass side to be correlated with the slaughter of the food animal.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-151.html"
+  },
+  {
+    "id": "SOR-2018-108-s152",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "152",
+    "marginal_note": "Condemnation",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION H - Inedible Meat Products",
+    "text": "152 If a veterinary inspector, or an inspector under the supervision of a veterinary inspector, determines after a post-mortem inspection that any meat product that would be derived from a carcass, any of its parts or the blood of the food animal could not be identified as edible under section 125 and condemns the carcass, its parts or the blood of the food animal, a licence holder must identify any meat product that is derived from the condemned carcass, parts or blood as inedible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-152.html"
+  },
+  {
+    "id": "SOR-2018-108-s153",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "153",
+    "marginal_note": "Identification",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION H - Inedible Meat Products",
+    "text": "153 A licence holder must identify as inedible\n(a) the carcass, any of its parts or the blood of a food animal that is rejected by the licence holder who is authorized to conduct a post-mortem examination program or a post-mortem defect management program under subsection 160(3); and\n(b) the carcass of a food animal that dies other than by slaughter in accordance with these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-153.html"
+  },
+  {
+    "id": "SOR-2018-108-s154",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "154",
+    "marginal_note": "Meat products treated as inedible",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION H - Inedible Meat Products",
+    "text": "154\n(1) A licence holder may treat as inedible any meat product that\n(a) does not have its movement restricted by an inspector; or\n(b) has its movement restricted by an inspector if the licence holder obtains an inspector’s authorization to move the meat product to the inedible products area described in subsection 58(2).\n(2) [Identification] The licence holder must identify as inedible any meat product that the licence holder treats as inedible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-154.html"
+  },
+  {
+    "id": "SOR-2018-108-s155",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "155",
+    "marginal_note": "Inedible products area",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION H - Inedible Meat Products",
+    "text": "155\n(1) When a meat product is condemned or identified as inedible, a licence holder must move it directly to the inedible products area described in subsection 58(2).\n(2) [Labelling and disposal] The licence holder must take one of the following measures in respect of a meat product that is moved to the inedible products area:\n(a) apply or attach a label to it that indicates its intended use and bears the expression “Not for Use as Human Food” or “ne peut servir à l’alimentation humaine”; or\n(b) dispose of it in accordance with section 66.\n(3) [Specified risk material] Despite subsection (2), the licence holder must keep a meat product that is a specified risk material, contains a specified risk material or is derived from a specified risk material in a separate area of the inedible products area and must handle and destroy it in accordance with Part I.1 of the Health of Animals Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-155.html"
+  },
+  {
+    "id": "SOR-2018-108-s156",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "156",
+    "marginal_note": "Contaminated meat product",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION I - Treatment",
+    "text": "156 A licence holder must take one of the following measures in respect of a contaminated meat product:\n(a) subject it to a treatment or process that eliminates the contamination; or\n(b) identify it as inedible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-156.html"
+  },
+  {
+    "id": "SOR-2018-108-s157",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "157",
+    "marginal_note": "Trichinella spp. — pork",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION I - Treatment",
+    "text": "157 A licence holder may identify as edible a meat product that is derived from a pig and that does not require further preparation before consumption, other than washing or thawing or exposing it to sufficient heat to warm it without cooking it, only if the conditions for identifying the meat product as edible under section 125 are met and\n(a) the pork is subjected to a treatment or process that inactivates Trichinella spp. viable larvae;\n(b) the pork is derived from a carcass that tests negative for the detection of Trichinella spp. larvae using a method that is shown by evidence to be effective; or\n(c) the pig originates from a farm that operates an on-farm food safety program under which the risk of Trichinella spp. infection is negligible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-157.html"
+  },
+  {
+    "id": "SOR-2018-108-s158",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "158",
+    "marginal_note": "Trichinella spp. — equine",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION I - Treatment",
+    "text": "158 A licence holder may identify as edible a meat product that is derived from an equine only if the conditions for identifying the meat product as edible under section 125 are met and the equine’s carcass tests negative for the detection of Trichinella spp. larvae using a method that is shown by evidence to be effective.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-158.html"
+  },
+  {
+    "id": "SOR-2018-108-s159",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "159",
+    "marginal_note": "Bovine cysticercosis",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION I - Treatment",
+    "text": "159 A licence holder may identify as edible a meat product that is derived from a bovine whose carcass is affected by or shows evidence of bovine cysticercosis only if the conditions for identifying the meat product as edible under section 125 are met and the licence holder has\n(a) removed the parts of the carcass that are affected and identified them as inedible; and\n(b) subjected the remaining parts to a treatment or process that inactivates bovine cysticercosis viable larvae.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-159.html"
+  },
+  {
+    "id": "SOR-2018-108-s160",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "160",
+    "marginal_note": "Application for an authorization",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION J - Post-mortem Programs",
+    "text": "160\n(1) The holder of a licence to slaughter may apply in writing to the Minister for an authorization to conduct\n(a) a post-mortem examination program concerning a food animal referred to in the document entitled Fundamentals of the Post-mortem Examination Program, prepared by the Agency and published on its website, as amended from time to time; or\n(b) a post-mortem defect management program concerning a food animal referred to in the document entitled Fundamentals of the Post-mortem Defect Management Program prepared by the Agency and published on its website, as amended from time to time.\n(2) [Contents of application] The application must include\n(a) the licence holder’s licence number and the address of the establishment where the program will be conducted; and\n(b) a copy of the licence holder’s preventive control plan that meets the requirements of section 89.\n(3) [Authorization] The Minister must authorize the licence holder to conduct a post-mortem examination program or a post-mortem defect management program if\n(a) the preventive control plan that is included in the licence holder’s application meets the requirements of section 89; and\n(b) the Minister is of the opinion, based on the information that was made available to him or her, that the licence holder is able to conduct the program in compliance with these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-160.html"
+  },
+  {
+    "id": "SOR-2018-108-s161",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "161",
+    "marginal_note": "Grounds for suspension",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION J - Post-mortem Programs",
+    "text": "161 The Minister may suspend a licence holder’s authorization to conduct a post-mortem examination program or a post-mortem defect management program if\n(a) the licence holder does not comply with their post-mortem examination program or post-mortem defect management program;\n(b) the licence holder does not comply with any provision of the Act or of these Regulations; or\n(c) the Minister is of the opinion that a risk of injury to human health may result if the licence holder continues to conduct the program.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-161.html"
+  },
+  {
+    "id": "SOR-2018-108-s162",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "162",
+    "marginal_note": "Suspension",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION J - Post-mortem Programs",
+    "text": "162\n(1) The Minister must not suspend a licence holder’s authorization to conduct a post-mortem examination program or a post-mortem defect management program unless the licence holder\n(a) was provided with an inspection report that sets out the grounds for the suspension and the period within which corrective action must be taken in order to avoid the suspension; and\n(b) failed to take corrective action within that period.\n(2) [Written notice] The Minister must notify the licence holder in writing of the suspension and the date on which it takes effect.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-162.html"
+  },
+  {
+    "id": "SOR-2018-108-s163",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "163",
+    "marginal_note": "Risk of injury to human health",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION J - Post-mortem Programs",
+    "text": "163\n(1) Despite section 162, if the Minister is of the opinion that a risk of injury to human health may result if the licence holder continues to conduct the post-mortem examination program or post-mortem defect management program, the Minister may suspend the authorization immediately after the licence holder is provided with an inspection report that sets out the grounds for the suspension.\n(2) [Written notice] The Minister must notify the licence holder in writing that their authorization is suspended and that the suspension takes effect immediately.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-163.html"
+  },
+  {
+    "id": "SOR-2018-108-s164",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "164",
+    "marginal_note": "Suspension — duration",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION J - Post-mortem Programs",
+    "text": "164 The suspension of an authorization to conduct a post-mortem examination program or post-mortem defect management program must be lifted if the Minister determines that corrective action has been taken.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-164.html"
+  },
+  {
+    "id": "SOR-2018-108-s165",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "165",
+    "marginal_note": "Required documents",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION K - Food Animal Information Documents and Document Keeping",
+    "text": "165\n(1) Before slaughtering a food animal that is an equine or a bird, the holder of a licence to slaughter must obtain, from the person who owned or had the possession, care or control of the food animal before its arrival at the establishment where it is intended to be slaughtered, documents that include the following information:\n(a) the name and contact information of the person who owned it and any person who had the possession, care or control of it immediately before its arrival at the establishment;\n(b) the last location where it was raised or kept before its arrival at the establishment, including the address of the location, its code or the number that identifies it;\n(c) the food animal’s identification number or any other information that identifies it;\n(d) the name of any on-farm food safety program under which the food animal was raised or kept;\n(e) in the case of a bird,\n(i) the time at which the first bird of the lot of birds was placed into a crate,\n(ii) the time at which the bird was last provided with access to a source of hydration before being loaded, and\n(iii) the time at which the bird was last provided with access to feed before being loaded;\n(f) a description of any physical or chemical hazard to which the food animal may have been exposed that could cause any meat product that is derived from the food animal to be contaminated;\n(g) in respect of the last 120 days of the life of a bird that has been used for breeding or egg production or in respect of the entire life of any other bird,\n(i) the mortality rate for the flock from which the bird originates,\n(ii) the name of any disease or syndrome that was diagnosed in the flock from which the bird originates and the date on which the flock recovered from the disease or syndrome,\n(iii) the names of any drugs administered to treat a disease or syndrome or administered as an extra-label use and of any vaccines that were administered to the bird, as well as\n(A) their route of administration,\n(B) the first and last date of their administration,\n(C) the dosage that was administered, and\n(D) the withdrawal period or, in the case of an extra-label drug administration, a copy of the prescription that was issued by a veterinarian and an attestation by a competent person or body with respect to the withdrawal period for that administration, and\n(iv) the name of any drug that has been administered in the last 14 days that requires a withdrawal period; and\n(h) in respect of the last 180 days of the life of an equine,\n(i) the name of any disease or syndrome that was diagnosed or a description of any deviation from normal behaviour, physiology or appearance,\n(ii) the names of any drugs and vaccines that were administered to the equine, as well as\n(A) their Drug Identification Numbers, if any,\n(B) their route of administration,\n(C) the last date of their administration,\n(D) the dosage that was administered, and\n(E) the withdrawal period or, in the case of an extra-label drug administration, a copy of the prescription that was issued by a veterinarian and an attestation by a competent person or body with respect to the withdrawal period for that administration, and\n(iii) the use of the equine.\n(2) [Exception — equines and birds] Despite subsection (1) and subsections 138(1) and 139(1), the licence holder may slaughter the equine or bird without having first obtained the documents referred to in subsection (1) if they notify an inspector before slaughtering the equine or bird and if, subsequent to the slaughter, the meat product that is derived from the equine or bird\n(a) is held by the licence holder until they have obtained those documents, examined them and presented them to a veterinary inspector or to an inspector under the supervision of a veterinary inspector; or\n(b) is identified as inedible.\n(3) [Exception — game animal, ostrich, rhea and emu] Subsection (1) does not apply in respect of a game animal or an ostrich, rhea or emu.\n(4) [Retention period of documents] The documents referred to in subsection (1) must be kept for one year after the day on which the food animal arrives at the establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-165.html"
+  },
+  {
+    "id": "SOR-2018-108-s166",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "166",
+    "marginal_note": "Document keeping",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION K - Food Animal Information Documents and Document Keeping",
+    "text": "166\n(1) The holder of a licence to slaughter must prepare and keep documents that set out the following:\n(a) in the case of a food animal that is slaughtered, the date and time that it was slaughtered and the findings of the ante-mortem examination and, if the licence holder is authorized to conduct a post-mortem examination program or a post-mortem defect management program, the findings of the post-mortem examination or the post-mortem screening and the reason for any condemnation or rejection;\n(b) in the case of a food animal that is found dead at the time of its arrival at the establishment or that dies in the establishment other than by slaughter in accordance with these Regulations,\n(i) the date and time that the food animal was found dead or was humanely killed,\n(ii) its identification number or any other information that identifies it, and\n(iii) the details of its disposal; and\n(c) with respect to the food animals referred to in paragraph (b), the total number per day.\n(2) [Retention period of documents] The documents referred to in subsection (1) must be kept for one year after the day on which the food animal arrives at the establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-166.html"
+  },
+  {
+    "id": "SOR-2018-108-s167",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "167",
+    "marginal_note": "Import",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION L - Import and Export",
+    "text": "167 The holder of a licence to import may import an edible meat product only if\n(a) the foreign state in which the meat product is manufactured, prepared, stored, packaged or labelled, as the case may be, has, at the time the activity is conducted, an inspection system for meat products that is recognized under Part 7;\n(b) the foreign state from which the meat product is imported has, at the time of the import, an inspection system for meat products that is recognized under Part 7;\n(c) the establishment where the food animal from which the meat product is derived was slaughtered, and any establishment where the meat product was manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled, have, at the time that the activity is conducted and at the time of the import, a system for manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling, as the case may be, that is recognized under Part 7; and\n(d) the licence holder provides an inspector with an official document issued by the foreign state, in a form approved by the President, that states that the meat product meets the requirements that are set out in the Act and these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-167.html"
+  },
+  {
+    "id": "SOR-2018-108-s168",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "168",
+    "marginal_note": "Export",
+    "part": "PART 6 - Commodity-specific Requirements",
+    "division": "DIVISION 7 - Meat Products and Food Animals",
+    "heading": "SUBDIVISION L - Import and Export",
+    "text": "168\n(1) A licence holder may export an edible meat product only if\n(a) the licence holder provides an inspector with a document that substantiates that the requirements of the foreign state to which it is intended to be exported are met in respect of that meat product; and\n(b) a certificate or other document is issued under section 48 of the Act in respect of that meat product.\n(2) [Exception — removal notice] Subsection (1) does not apply in respect of a meat product that is subject to a notice ordering its removal from Canada under subsection 32(1) of the Act.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-168.html"
+  },
+  {
+    "id": "SOR-2018-108-s169",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "169",
+    "marginal_note": "Exception — shellfish",
+    "part": "PART 7 - Recognition of Foreign Systems",
+    "division": "",
+    "heading": "PART 7 - Recognition of Foreign Systems",
+    "text": "169 This Part does not apply in respect of the adductor muscles of scallops and the meat of geoducks.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-169.html"
+  },
+  {
+    "id": "SOR-2018-108-s170",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "170",
+    "marginal_note": "Application for recognition of inspection system",
+    "part": "PART 7 - Recognition of Foreign Systems",
+    "division": "",
+    "heading": "PART 7 - Recognition of Foreign Systems",
+    "text": "170\n(1) A foreign state may make an application to the Minister in writing for the recognition of its inspection system for meat products or live or raw shellfish.\n(2) [Contents of application] The application must include the following information:\n(a) in the case of an inspection system for meat products,\n(i) an indication of the species of birds or mammals and a description of the meat products to which the system applies, and\n(ii) the approximate number of establishments where the manufacturing, preparing, storing, packaging or labelling of meat products that are intended to be exported to Canada would be conducted and an indication of the activities that would be conducted in those establishments;\n(b) in the case of an inspection system for live or raw shellfish, an indication of the species and the growing and harvesting areas to which the system applies;\n(c) the volume of meat products or live or raw shellfish to which the system applies that is anticipated to be exported to Canada per year;\n(d) the items set out in paragraph (3)(a) or (b), as the case may be; and\n(e) the name, title and signature of the authorized representative of the foreign state who makes the application.\n(3) [Recognition by Minister] The Minister must recognize the inspection system in respect of which the application is made if the system provides at least the same level of protection as that provided by the provisions of the Act and these Regulations, taking into account the following:\n(a) in the case of an inspection system for meat products,\n(i) any applicable legislative framework, controls and procedures,\n(ii) the organizational structure of the authority that is responsible for the system,\n(iii) the implementation of the system,\n(iv) the resources that support the objectives of the system,\n(v) the humane treatment of the food animals that are intended to be slaughtered,\n(vi) the chemical residue monitoring and microbiological monitoring of the meat products,\n(vii) the certification process for the export of the meat products, and\n(viii) any other relevant information; and\n(b) in the case of an inspection system for live or raw shellfish,\n(i) any applicable legislative framework, controls and procedures,\n(ii) the organizational structure of the authority that is responsible for the system,\n(iii) the implementation of the system,\n(iv) the resources that support the objectives of the system,\n(v) the chemical and microbiological monitoring of the shellfish, including monitoring for biotoxins,\n(vi) the monitoring of the waters in the growing and harvesting areas to assess their suitability for their intended purpose, and\n(vii) any other relevant information.",
+    "history": "SOR/2022-144, s. 11(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-170.html"
+  },
+  {
+    "id": "SOR-2018-108-s171",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "171",
+    "marginal_note": "Application for recognition of system",
+    "part": "PART 7 - Recognition of Foreign Systems",
+    "division": "",
+    "heading": "PART 7 - Recognition of Foreign Systems",
+    "text": "171\n(1) If a foreign state’s inspection system for meat products is recognized, the foreign state may make an application to the Minister in writing for the recognition of the system of manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling that is used in an establishment and that is subject to that inspection system.\n(2) [Contents of application] The application must include the following information:\n(a) the name of the person who conducts any relevant activities and the establishment’s address;\n(b) the establishment’s registration number, or another identification number for the establishment, that is provided by the foreign state;\n(c) a statement that identifies the system in respect of which the application is made;\n(d) a declaration by the authorized representative of the foreign state who makes the application that states that the system in respect of which the application is made is subject to the foreign state’s recognized inspection system and meets the requirements of that inspection system that apply to the conduct of those activities in respect of meat products that are intended to be exported to Canada; and\n(e) the name, title and signature of the authorized representative of the foreign state who makes the application.\n(3) [Recognition by Minister] The Minister must recognize a system of manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling in respect of which an application is made if\n(a) the foreign state’s inspection system for the relevant meat products is recognized under subsection 170(3); and\n(b) the system of manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling is subject to the inspection system referred to in paragraph (a) and meets the requirements of that inspection system that apply to those activities in respect of meat products that are intended to be exported to Canada.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-171.html"
+  },
+  {
+    "id": "SOR-2018-108-s172",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "172",
+    "marginal_note": "Suspension of recognition — inspection system",
+    "part": "PART 7 - Recognition of Foreign Systems",
+    "division": "",
+    "heading": "PART 7 - Recognition of Foreign Systems",
+    "text": "172\n(1) The Minister must suspend the recognition of a foreign state’s inspection system that is referred to in section 170 if\n(a) the foreign state fails to notify the Minister in writing, as soon as feasible, of any changes that it has made to the system or to the legislation governing the system; or\n(b) the system no longer provides at least the same level of protection as that provided by the provisions of the Act and these Regulations.\n(2) [Suspension of recognition — system used in establishment] The Minister must suspend the recognition of a system of manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling that is referred to in section 171 if\n(a) the system no longer meets the foreign state’s requirements that apply to those activities;\n(b) a shipment of meat products that have been manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled using the system is determined to contravene a provision of the Act, these Regulations, the Food and Drugs Act or the Food and Drug Regulations, and\n(i) during the six-month period immediately prior to that shipment, there have been two other shipments of meat products that have been manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled using the system in respect of which such a determination of non-compliance has been made, or\n(ii) among the four most recent shipments, prior to that shipment, of meat products that have been manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled using the system, two shipments have been determined to be non-compliant;\n(c) the system is no longer subject to the foreign state’s inspection system; or\n(d) the recognition of the foreign state’s inspection system to which the system is subject has been suspended.\n(3) [Notice] The Minister must notify the foreign state in writing of the suspension under subsection (1) or (2), the grounds for the suspension and the date on which it takes effect.\n(4) [Effective date] The suspension takes effect on the day on which the notice is issued.\n(5) [Reinstatement of recognition] The Minister must notify the foreign state in writing that the recognition is no longer suspended if\n(a) in the case of a suspension under subsection (1) or under paragraph (2)(a), (c) or (d), the circumstances that gave rise to a suspension have been remedied; or\n(b) in the case of a suspension under paragraph (2)(b), the establishment has taken corrective action.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-172.html"
+  },
+  {
+    "id": "SOR-2018-108-s173",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "173",
+    "marginal_note": "Cancellation of recognition — inspection system",
+    "part": "PART 7 - Recognition of Foreign Systems",
+    "division": "",
+    "heading": "PART 7 - Recognition of Foreign Systems",
+    "text": "173\n(1) The Minister must cancel the recognition of a foreign state’s inspection system referred to in section 170 if\n(a) no meat products or live or raw shellfish to which the system applies have been exported to Canada from the foreign state in the previous five years;\n(b) the circumstances that gave rise to a suspension have not been remedied within 12 months after the day on which the recognition was suspended; or\n(c) the foreign state requests the cancellation in writing.\n(2) [Cancellation of recognition — system used in establishment] The Minister must cancel the recognition of a system of manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging or labelling referred to in section 171 if\n(a) the recognition of the inspection system to which it is subject has been cancelled;\n(b) no meat products that were manufactured, processed, treated, preserved, handled, tested, graded, coded, stored, packaged or labelled using the system have been exported to Canada from the foreign state in the previous five years;\n(c) circumstances that gave rise to a suspension have not been remedied within 12 months after the day on which the recognition was suspended; or\n(d) the foreign state in which the establishment is located requests the cancellation in writing.\n(3) [Notice] The Minister must notify the foreign state in writing of the cancellation under subsection (1) or (2), the grounds for the cancellation and the date on which it takes effect.\n(4) [Effective date] The cancellation takes effect on the day on which the notice is issued.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-173.html"
+  },
+  {
+    "id": "SOR-2018-108-s173.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "173.1",
+    "marginal_note": "Definition of test market food",
+    "part": "PART 8 - Ministerial Exemptions",
+    "division": "",
+    "heading": "PART 8 - Ministerial Exemptions",
+    "text": "173.1 For the purposes of section 174, test market food means a food that,\n(a) prior to being subject to an exemption referred to in subsection 174(1), was not sold in Canada in its current form; and\n(b) differs substantially from any other food sold in Canada with respect to its composition, function, condition or packaging form.",
+    "history": "SOR/2022-144, s. 12",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 173.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-173.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s174",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "174",
+    "marginal_note": "Application for exemption — test market food or shortage in supply",
+    "part": "PART 8 - Ministerial Exemptions",
+    "division": "",
+    "heading": "PART 8 - Ministerial Exemptions",
+    "text": "174\n(1) Any person may apply, in a form approved by the President, for an exemption from the application of a provision of the Act or these Regulations for the purpose of selling a test market food or for alleviating a shortage in Canada in the available supply of a food that is manufactured, processed or produced in Canada.\n(2) [Exemption] The Minister may, in writing, grant the exemption if\n(a) the information submitted in the application for the exemption is complete, truthful and not misleading;\n(b) the food in respect of which the application for the exemption is made meets the requirements that are set out in paragraphs 8(1)(a) to (d);\n(c) the Minister is of the opinion that no risk of injury to human health will result;\n(d) in the case of an application for an exemption for the purpose of selling a test market food, the Minister is of the opinion that the exemption will not\n(i) confuse or mislead the public, or\n(ii) disrupt the normal trading patterns of the industry or the normal food pricing patterns; and\n(e) in the case of an application for an exemption for the purpose of alleviating a shortage in Canada in the available supply of a food that is manufactured, processed or produced in Canada, the exemption is necessary to alleviate that shortage.",
+    "history": "SOR/2022-144, s. 13",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-174.html"
+  },
+  {
+    "id": "SOR-2018-108-s175",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "175",
+    "marginal_note": "Application for exemption — inspection legend",
+    "part": "PART 8 - Ministerial Exemptions",
+    "division": "",
+    "heading": "PART 8 - Ministerial Exemptions",
+    "text": "175\n(1) The holder of a licence to slaughter food animals and to process meat products may apply, in a form approved by the President, for an exemption from the application of section 151 in respect of a carcass or carcass side.\n(2) [Exemption] The Minister may, in writing, grant the exemption if\n(a) the information submitted in the application for the exemption is complete, truthful and not misleading;\n(b) the licence holder has established procedures\n(i) for processing the carcass or carcass side within the establishment where the food animal was slaughtered, and\n(ii) for identifying the carcass or carcass side to allow it to be linked with any edible meat products derived from it and for the keeping of documents to allow for this linkage;\n(c) the Minister is of the opinion that no risk of injury to human health will result; and\n(d) the Minister is of the opinion that no risk of harm to interprovincial trade or export will result.\n(3) [Conditions] The exemption granted under subsection (2) is subject to the following conditions:\n(a) the carcass or carcass side must be processed within the establishment where the food animal was slaughtered; and\n(b) the carcass or carcass side must be identified to allow it to be linked with any edible meat products derived from it and documents must be kept to allow for this linkage.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-175.html"
+  },
+  {
+    "id": "SOR-2018-108-s176",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "176",
+    "marginal_note": "Additional conditions",
+    "part": "PART 8 - Ministerial Exemptions",
+    "division": "",
+    "heading": "PART 8 - Ministerial Exemptions",
+    "text": "176 The Minister may, at any time, make any exemption referred to in subsection 174(2) or 175(2) subject to conditions.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-176.html"
+  },
+  {
+    "id": "SOR-2018-108-s177",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "177",
+    "marginal_note": "Period of validity",
+    "part": "PART 8 - Ministerial Exemptions",
+    "division": "",
+    "heading": "PART 8 - Ministerial Exemptions",
+    "text": "177 An exemption referred to in subsection 174(2) or 175(2) is valid until the expiry date that is specified in the exemption or, if no date is specified, until the end of the period that is two years after the day on which the exemption is granted.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-177.html"
+  },
+  {
+    "id": "SOR-2018-108-s178",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "178",
+    "marginal_note": "Cancellation",
+    "part": "PART 8 - Ministerial Exemptions",
+    "division": "",
+    "heading": "PART 8 - Ministerial Exemptions",
+    "text": "178 The Minister may cancel an exemption if\n(a) the Minister is of the opinion that to not cancel the exemption may result in a risk of injury to human health;\n(b) in the case of an exemption referred to in subsection 175(2), the Minister is of the opinion that to not cancel the exemption may result in a risk of harm to interprovincial trade or export; or\n(c) the person who has been granted the exemption does not comply with any condition to which the exemption is subject or any provision of the Act or these Regulations other than a provision in respect of which the exemption is granted.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-178.html"
+  },
+  {
+    "id": "SOR-2018-108-s179",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "179",
+    "marginal_note": "Definition of inspection mark in Act",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "179 The inspection legends that are set out in Figures 1 and 2 of Schedule 2 are prescribed for the purposes of the definition inspection mark in section 2 of the Act.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-179.html"
+  },
+  {
+    "id": "SOR-2018-108-s180",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "180",
+    "marginal_note": "Edible meat products — Figure 1 of Schedule 2",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "180\n(1) A licence holder or an inspector is authorized to apply the inspection legend that is set out in Figure 1 of Schedule 2 to, and use it in connection with, an edible meat product, whether prepackaged or not, if the following conditions are met:\n(a) the meat product was manufactured, processed, treated, preserved, packaged or labelled by the licence holder in accordance with the provisions of the Act and these Regulations;\n(b) in the case where any meat product that it contains was manufactured, processed, treated, preserved, packaged or labelled in Canada, that activity was conducted by a licence holder in accordance with the provisions of the Act and these Regulations;\n(c) in the case where the meat product is a livestock carcass or poultry carcass that was graded in Canada, or is derived from such a carcass, that activity was conducted by a grader in accordance with these Regulations;\n(d) in the case where any meat product that it contains was imported, it was imported by a licence holder in accordance with the provisions of the Act and these Regulations;\n(e) in the case where the meat product, or any meat product that it contains, is derived from food animals that were slaughtered in Canada, the food animals were slaughtered by a licence holder in accordance with the provisions of the Act and these Regulations;\n(f) the meat product complies with the standards that are set out in Volume 7 of the Standards of Identity Document and meets the requirements that are set out in paragraphs 8(1)(a) to (d) and in Division 7 of Part 6; and\n(g) the inspection legend is applied or used in an establishment that is identified in the licence holder’s licence, unless the meat product is intended to be exported and the inspection legend is applied to the conveyance or used in connection with the conveyance in which the meat product is exported.\n(2) [Edible meat products — Figure 2 of Schedule 2] A licence holder or an inspector is authorized to apply the inspection legend that is set out in Figure 2 of Schedule 2 to, and use it in connection with, an edible prepackaged meat product if the conditions set out in subsection (1) are met and the container of the meat product\n(a) is a hermetically sealed package that is labelled in a legible and permanent manner so as to make it possible to identify the establishment that is identified in the licence holder’s licence;\n(b) is a casing or bag that is closed by a clip, if the number identifying the licence holder’s establishment is legibly engraved on the clip and is visible when the clip is closed; or\n(c) bears the number identifying the licence holder’s establishment on the label except if it is shown on any part of the label that is applied or attached to the bottom of the container.\n(3) [Exception — export under section 16] In the case of the export of a meat product under subsection 16(1), the requirements of subsections (1) and (2) must be met except any requirement that is set out in paragraph (1)(f) in the case where it is the unmet requirement referred to in subsection 16(1).\n(4) [Exception — dressed beef carcass side] Despite paragraph (1)(f), a licence holder is authorized to apply, after the post-mortem inspection or examination and before refrigeration, in the manner set out in paragraph 151(a) or (b), the inspection legend set out in Figure 1 of Schedule 2 to a dressed beef carcass side containing dorsal root ganglia if the carcass side has been clearly marked to identify it as containing dorsal root ganglia. The dorsal root ganglia must be removed from the carcass side before any meat product derived from it is identified as edible.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-180.html"
+  },
+  {
+    "id": "SOR-2018-108-s181",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "181",
+    "marginal_note": "Processed egg products",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "181 A licence holder or an inspector is authorized to apply the inspection legend that is set out in Figure 1 of Schedule 2 to, and use it in connection with, a prepackaged processed egg product if the following conditions are met:\n(a) the processed egg product was manufactured, processed, treated, preserved, packaged or labelled by the licence holder in accordance with the provisions of the Act and these Regulations;\n(b) if the processed egg product or any processed egg product that it contains was manufactured, processed, treated, preserved, packaged or labelled in Canada, that activity was conducted by a licence holder in accordance with the provisions of the Act and these Regulations;\n(c) if the eggs from which the processed egg product is derived were processed, treated, preserved, graded, packaged or labelled in Canada, that activity was conducted by a licence holder in accordance with the provisions of the Act and these Regulations;\n(d) the processed egg product complies with the standards that are set out in Volume 2 of the Standards of Identity Document and meets the requirements that are set out in paragraphs 8(1)(a) to (d) and in Division 4 of Part 6; and\n(e) the inspection legend is applied or used in an establishment that is identified in the licence holder’s licence.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-181.html"
+  },
+  {
+    "id": "SOR-2018-108-s182",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "182",
+    "marginal_note": "Fish",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "182 A licence holder or an inspector is authorized to apply the inspection legend that is set out in Figure 1 or 2 of Schedule 2 to, and use it in connection with, prepackaged fish if the following conditions are met:\n(a) the fish was manufactured, processed, treated or preserved by the licence holder in accordance with the provisions of the Act and these Regulations;\n(b) if the fish or any fish that it contains was manufactured, processed, treated, preserved, graded, packaged or labelled in Canada, that activity was conducted by a licence holder in accordance with the provisions of the Act and these Regulations; and\n(c) the fish complies with the standards that are set out in Volume 3 of the Standards of Identity Document and meets the requirements that are set out in paragraphs 8(1)(a) to (d) and in Division 5 of Part 6.",
+    "history": "SOR/2022-144, s. 14(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-182.html"
+  },
+  {
+    "id": "SOR-2018-108-s183",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "183",
+    "marginal_note": "Number identifying establishment",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "183 A licence holder or an inspector who applies or uses the inspection legend that is set out in Figure 1 of Schedule 2 must replace the numbers “00” with the number identifying the licence holder’s establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-183.html"
+  },
+  {
+    "id": "SOR-2018-108-s184",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "184",
+    "marginal_note": "Authorized use",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "184\n(1) The following persons are authorized to use the inspection legends that are set out in Figures 1 and 2 of Schedule 2:\n(a) printers of labels, other than printers of official export labels, and manufacturers of packages, if the labels and packages that bear the inspection legend are provided to any person who is authorized under any of sections 180 to 182 to apply and use the inspection legend;\n(b) printers of official export labels, if the labels that bear the inspection legend are provided to an inspector;\n(c) publishers of documents on the subject of the inspection of meat products, processed egg products or fish;\n(d) publishers of documents that advertise meat products, processed egg products or fish; and\n(e) manufacturers of stamps, if the stamps that bear the inspection legend are provided to any person who is authorized under any of sections 180 to 182 to apply and use the inspection legend.\n(2) [Advertising and sale] Any person who is authorized under subsection (1) to use an inspection legend is also authorized to advertise the labels, packages, documents and stamps, as the case may be, which bear the inspection legend and to sell them.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-184.html"
+  },
+  {
+    "id": "SOR-2018-108-s185",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "185",
+    "marginal_note": "Advertising and sale of certain foods",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "185 Any person is authorized to advertise and sell a meat product, prepackaged processed egg product or prepackaged fish to which an inspection legend has been applied or in connection with which an inspection legend is used, if the inspection legend was applied or is used in accordance with these Regulations. This includes using an inspection legend set out in Figures 1 and 2 of Schedule 2 for advertising the meat product, prepackaged processed egg product or prepackaged fish.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-185.html"
+  },
+  {
+    "id": "SOR-2018-108-s185.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "185.1",
+    "marginal_note": "Inspection legend used as label",
+    "part": "PART 9 - Inspection Legends",
+    "division": "",
+    "heading": "PART 9 - Inspection Legends",
+    "text": "185.1 In the case of the inspection legend set out in Figure 1 of Schedule 2, if it is used or is to be used as a label, the number identifying the licence holder’s establishment that replaces the numbers “00” must be in characters of at least 1.6 mm in height.",
+    "history": "SOR/2022-144, s. 15",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 185.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-185.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s186",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "186",
+    "marginal_note": "Requirements for packages",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 1 - General",
+    "heading": "DIVISION 1 - General",
+    "text": "186 A prepackaged food that is sent or conveyed from one province to another or that is imported or exported must meet the following requirements:\n(a) its package\n(i) must be suitable for its intended use and appropriate for the food,\n(ii) must be capable of protecting the food against moisture, loss, damage, contamination and deterioration during normal handling, storing and conveying,\n(iii) must be clean and in a sanitary condition,\n(iv) must be of sound construction,\n(v) must be free from odours that might affect the food,\n(vi) must not impart any undesirable substance to the food,\n(vii) must not have a design or mark, or be of a colour, that enhances the appearance of the food with respect to its quality or composition, and\n(viii) must be new, in the case of\n(A) a liner that is used in connection with a processed egg product,\n(B) a package of a processed egg product, if the package is made of corrugated fibreboard,\n(C) an egg carton of eggs that are graded in accordance with these Regulations, and\n(D) a tray of eggs that are graded Canada A or Canada B that is made of molded pulp;\n(b) in the case of a processed egg product, its package must, if it has previously been used and is not constructed of corrosion-resistant material, be lined with a sanitary plastic or equivalent liner;\n(c) in the case of eggs that are graded in accordance with these Regulations, its package must, if it is a plastic tray that has previously been used, be sanitized and dry before reuse; and\n(d) in the case of eggs that are graded Canada A or Canada B, its package must not have previously been used to package ungraded eggs or eggs that are graded Canada Nest Run.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-186.html"
+  },
+  {
+    "id": "SOR-2018-108-s187",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "187",
+    "marginal_note": "Application",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "187 The requirements of this Division apply in respect of any food that is sent or conveyed from one province to another or imported.",
+    "history": "SOR/2022-144, s. 16",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-187.html"
+  },
+  {
+    "id": "SOR-2018-108-s188",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "188",
+    "marginal_note": "Size corresponding to net quantity",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "188\n(1) The container of a prepackaged food, including a hermetically sealed food container listed in the Standard Container Sizes Document, must be of a size that corresponds to a net quantity by weight or volume or of a maximum capacity by net weight, as the case may be, that is set out in that document and, if the hermetically sealed container is made of metal, it must be of the dimensions that correspond to the net quantity by volume that is set out in that document.\n(2) [Exception — catch-weight foods] Subsection (1) does not apply in respect of a consumer prepackaged catch-weight food if a label that bears the net weight for retail sale is applied or attached to the food.\n(3) [Exception — consumer prepackaged foods] Subsection (1) does not apply in respect of a consumer prepackaged food that is\n(a) manufactured, prepared, produced, packaged or labelled for use by commercial or industrial enterprises or institutions without being sold by them as a consumer prepackaged food;\n(b) manufactured, prepared, produced, packaged or labelled only for sale to or by a duty-free shop; or\n(c) distributed to one or more persons for no consideration.",
+    "history": "SOR/2022-144, s. 16",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-188.html"
+  },
+  {
+    "id": "SOR-2018-108-s189",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "189",
+    "marginal_note": "",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "189 [Repealed, SOR/2022-144, s. 16]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-189.html"
+  },
+  {
+    "id": "SOR-2018-108-s190",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "190",
+    "marginal_note": "",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "190 [Repealed, SOR/2022-144, s. 16]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-190.html"
+  },
+  {
+    "id": "SOR-2018-108-s191",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "191",
+    "marginal_note": "",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "191 [Repealed, SOR/2022-144, s. 16]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-191.html"
+  },
+  {
+    "id": "SOR-2018-108-s192",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "192",
+    "marginal_note": "",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "192 [Repealed, SOR/2022-144, s. 16]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-192.html"
+  },
+  {
+    "id": "SOR-2018-108-s193",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "193",
+    "marginal_note": "",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 2 - Standard Container Sizes",
+    "heading": "DIVISION 2 - Standard Container Sizes",
+    "text": "193 [Repealed, SOR/2022-144, s. 16]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-193.html"
+  },
+  {
+    "id": "SOR-2018-108-s194",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "194",
+    "marginal_note": "Application",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "heading": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "text": "194 The requirements of this Division apply in respect of any foods that are sent or conveyed from one province to another, imported or exported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-194.html"
+  },
+  {
+    "id": "SOR-2018-108-s195",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "195",
+    "marginal_note": "Frozen processed fruit or vegetable products",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "heading": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "text": "195 At least 90% of the volume capacity of the package of a frozen processed fruit or vegetable product must be filled with the product.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-195.html"
+  },
+  {
+    "id": "SOR-2018-108-s196",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "196",
+    "marginal_note": "Non-frozen processed fruit or vegetable products",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "heading": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "text": "196 The package of a processed fruit or vegetable product that is not frozen\n(a) must be filled with as much of the product as its preparation allows; and\n(b) must not contain more syrup, brine, water or other liquid packaging medium than is necessary for the processing of the product.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-196.html"
+  },
+  {
+    "id": "SOR-2018-108-s197",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "197",
+    "marginal_note": "Hermetically sealed packages",
+    "part": "PART 10 - Packaging",
+    "division": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "heading": "DIVISION 3 - Standards of Fill for Processed Fruit or Vegetable Products",
+    "text": "197 Despite section 196, a processed fruit or vegetable product that is in a hermetically sealed package must meet the requirements for minimum drained weight and average drained weight that are set out in the document entitled Minimum Drained Weights and Average Drained Weights for Processed Fruit or Vegetable Products in a Hermetically Sealed Package, prepared by the Agency and published on its website, as amended from time to time.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-197.html"
+  },
+  {
+    "id": "SOR-2018-108-s198",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "198",
+    "marginal_note": "Definitions",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION A - Interpretation",
+    "text": "198 The following definitions apply in this Part.\nCanadian unit means a unit of measurement that is set out in Schedule II to the Weights and Measures Act. (unité canadienne)\nmetric unit means a unit of measurement that is set out in Schedule I to the Weights and Measures Act. (unité métrique)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-198.html"
+  },
+  {
+    "id": "SOR-2018-108-s199",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "199",
+    "marginal_note": "False, misleading or deceptive labelling",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION B - Subsection 6(1) of Act",
+    "text": "199\n(1) For the purposes of subsection 6(1) of the Act, labelling a food in a manner that is false, misleading or deceptive or is likely to create an erroneous impression includes labelling a food with\n(a) any representation in which expressions, words, figures, depictions or symbols are used, arranged or shown in a manner that may reasonably be considered to qualify the declared net quantity of a consumer prepackaged food or that is likely to deceive with respect to the net quantity of a consumer prepackaged food; or\n(b) any expression, word, number, depiction or symbol that may reasonably be considered to imply that a prepackaged food contains any matter that it does not in fact contain or that it does not contain any matter that it does in fact contain.\n(2) [False, misleading or deceptive selling, importing and advertising] For the purposes of subsection 6(1) of the Act, selling, importing or advertising a food in a manner that is false, misleading or deceptive or is likely to create an erroneous impression includes selling, importing or advertising\n(a) a consumer prepackaged food that is labelled in the manner set out in paragraph (1)(a); or\n(b) a prepackaged food that is labelled in the manner set out in paragraph (1)(b).\n(3) [Declaration of net quantity — labelling] For the purposes of subsection 6(1) of the Act, labelling a consumer prepackaged food with a declaration of net quantity does not constitute labelling a food in a manner that is false, misleading or deceptive if\n(a) the declaration meets any requirements under the Act; and\n(b) the actual net quantity of the food is, subject to the tolerance provided under subsection (5), not less than its declared net quantity.\n(4) [Declaration of net quantity — selling, importing or advertising] For the purposes of subsection 6(1) of the Act, selling, importing or advertising a consumer prepackaged food that is labelled with a declaration of net quantity does not constitute selling, importing or advertising a food in a manner that is false, misleading or deceptive if the conditions set out in paragraphs (3)(a) and (b) are met.\n(5) [Tolerance — paragraph (3)(b)] For the purposes of paragraph (3)(b), the tolerance for a declared net quantity that is set out in column 1 of the applicable table in Schedule 4 is the tolerance that is set out in column 2 or 3 for that net quantity.",
+    "history": "SOR/2022-144, s. 17",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-199.html"
+  },
+  {
+    "id": "SOR-2018-108-s200",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "200",
+    "marginal_note": "Inspection — net quantity",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION B - Subsection 6(1) of Act",
+    "text": "200\n(1) An inspection of a lot of food, each unit of which purports to contain the same net quantity, by an inspector for the purpose of determining whether the lot meets the conditions of paragraphs 199(3)(a) and (b) must be conducted by collecting and examining a sample from the lot.\n(2) [Number of units collected — Schedule 5] Subject to subsection (3), if a lot contains the number of units set out in column 1 of Part 1 of Schedule 5, the inspector must collect from the lot at least the number of units set out in column 2 and the units collected constitute the sample referred to in subsection (1).\n(3) [Destruction of units] If, for the purpose of determining the net quantity, other than for establishing the weight of the container, it is necessary to destroy a certain number of units in the lot, an inspector must not collect a number of units intended to be destroyed that is more than 10% of the total number of units in the lot or less than one unit, and the units collected constitute the sample referred to in subsection (1).\n(4) [Determination of inspector] The lot from which a sample was collected and examined by an inspector does not meet the conditions of paragraphs 199(3)(a) and (b) if the inspector determines that\n(a) the weighted average quantity of the units in the sample, as determined by the formula set out in Part 2 of Schedule 5, is less than the declared net quantity;\n(b) the number of units in the sample that contain less than the declared net quantity by more than the prescribed tolerance set out in Schedule 4 for that quantity is equal to or greater than the number set out in column 2 of Part 4 of Schedule 5 for the sample size set out in column 1 of that Part; or\n(c) two or more units in the sample contain less than the declared net quantity by more than twice the prescribed tolerance set out in Schedule 4 for that quantity.\n(5) [Liquid consumer prepackaged food] In the case of an inspection of a consumer prepackaged food that consists of a liquid, the net quantity of the food must be determined on the basis of the assumption that the liquid is at a temperature of 20°C.\n(6) [Frozen liquid consumer prepackaged food] In the case of an inspection of a consumer prepackaged food that consists of a frozen liquid food and that is normally sold and consumed in a frozen state, the net quantity of the food must be determined when the food is in a frozen state.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-200.html"
+  },
+  {
+    "id": "SOR-2018-108-s201",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "201",
+    "marginal_note": "Common names",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION C - Standards Prescribed for Food",
+    "text": "201 A food, whether prepackaged or not, that is sent or conveyed from one province to another or that is imported or exported, and whose label bears a common name printed in boldface type, but not in italics, in the Standards of Identity Document must meet any standard that applies in respect of that common name.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-201.html"
+  },
+  {
+    "id": "SOR-2018-108-s202",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "202",
+    "marginal_note": "Icewine",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION C - Standards Prescribed for Food",
+    "text": "202 It is prohibited for a person to sell a consumer prepackaged food whose label bears the word or expression “icewine” or “ice wine” or “ice-wine” or “vin de glace” or any similar word or expression, or any abbreviation of, symbol for or phonetic rendering of any of those words or expressions, unless the food meets the standard set out in Volume 8 of the Standards of Identity Document.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-202.html"
+  },
+  {
+    "id": "SOR-2018-108-s203",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "203",
+    "marginal_note": "Compliance with requirements of this Part",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION D - Information",
+    "text": "203\n(1) An item of information that is shown on the label of a prepackaged food must meet any requirement of this Part that applies to that item of information, even if these Regulations do not require the food to be labelled with that item of information.\n(2) [Application] Subsection (1) applies in respect of\n(a) in the case of an item of information referred to in Division 2, any prepackaged food that is sold in Canada and any prepackaged food that is sent or conveyed from one province to another or that is imported; and\n(b) in the case of an item of information referred to in these Regulations, other than in Division 2, any food that is sent or conveyed from one province to another or that is imported or exported.\n(3) [Application — paragraphs 218(1)(a) and (b)] In the case of an item of information referred to in paragraphs 218(1)(a) and (b), subsection (1) also applies in respect of any dairy products, eggs, processed egg products, fish, fresh fruits or vegetables, processed fruit or vegetable products, honey, maple products or meat products that are prepackaged and exported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-203.html"
+  },
+  {
+    "id": "SOR-2018-108-s204",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "204",
+    "marginal_note": "Use of word “classifié”",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION D - Information",
+    "text": "204 If a provision of these Regulations requires the word “classifié” to be shown on a label, the word “classé” may be used in its place.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-204.html"
+  },
+  {
+    "id": "SOR-2018-108-s205",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "205",
+    "marginal_note": "Prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION E - Official Languages",
+    "text": "205\n(1) Any information that is required by these Regulations to be shown on the label of a prepackaged food, other than a consumer prepackaged food, and that is not information referred to in subsection (3) must be shown on the label in at least one official language.\n(2) [Exception — words or expressions in quotation marks] For the purposes of subsection 48(2), section 254 and subsections 256(1) and 333(2), both an English and a French word or expression that appears in quotation marks must be shown on the label of a prepackaged food except if the label of that food is authorized to show information in only one official language under subsections B.01.012(2) to (10) of the Food and Drug Regulations.\n(3) [Exception — both official languages] The label of a prepackaged food must bear, in both official languages,\n(a) the size designation of eggs that are graded Canada A referred to in section 316; and\n(b) the colour class of maple syrup that is graded Canada Grade A or graded Grade A referred to in section 325.",
+    "history": "SOR/2022-144, s. 18",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-205.html"
+  },
+  {
+    "id": "SOR-2018-108-s206",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "206",
+    "marginal_note": "Consumer prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION E - Official Languages",
+    "text": "206\n(1) The information that is required by these Regulations to be shown on the label of a consumer prepackaged food must be shown in both official languages, except in the case where the label of that food is authorized to show information in only one official language under subsections B.01.012(2) to (10) of the Food and Drug Regulations.\n(2) [Words or expressions in quotation marks] A provision of these Regulations — other than paragraphs 110(a) and 111(a) — that requires a consumer prepackaged food to be labelled with words or expressions that appear in quotation marks must be read to require both an English word or expression and a French word or expression to be shown on the label of the food, except in the case where the label of that food is authorized to show information in only one official language under subsections B.01.012(2) to (10) of the Food and Drug Regulations.\n(3) [Exception — only one official language] Despite subsection (1), the grade name may be shown on the label of consumer prepackaged fish in only one official language.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-206.html"
+  },
+  {
+    "id": "SOR-2018-108-s207",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "207",
+    "marginal_note": "Modifications",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION E - Official Languages",
+    "text": "207 For the purposes of subsections 205(2) and 206(1) and (2),\n(a) the expression “principal display panel” in subsections B.01.012(8) and (10) of the Food and Drug Regulations has the same meaning as in section 1 of these Regulations;\n(b) a reference to “these Regulations” in subsections B.01.012(2), (3), (7) and (8) of the Food and Drug Regulations must be read as a reference to “Part 11 of the Safe Food for Canadians Regulations”; and\n(c) a reference to “manufactured, processed, produced or packaged”, “manufactured, processed or packaged” or “manufactured, processed, produced or packaged for resale” in the definitions local food and specialty food in subsection B.01.012(1) of the Food and Drug Regulations and in subsection B.01.012(9) of those Regulations must be read as a reference to “manufactured, processed, treated, preserved, produced or packaged”.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-207.html"
+  },
+  {
+    "id": "SOR-2018-108-s208",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "208",
+    "marginal_note": "Legibility",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION F - Legibility and Type Size",
+    "text": "208 Any information that a label is required by these Regulations to bear must be clearly and prominently shown and readily discernible to the purchaser under the customary conditions of purchase and use.",
+    "history": "SOR/2022-144, s. 19",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-208.html"
+  },
+  {
+    "id": "SOR-2018-108-s209",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "209",
+    "marginal_note": "Upper or lower case",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION F - Legibility and Type Size",
+    "text": "209 If a word or expression that appears in quotation marks in these Regulations is required to be shown on a label, it may, unless otherwise provided, be shown in upper or lower case, or both, so long as it meets the legibility and character height requirements of these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-209.html"
+  },
+  {
+    "id": "SOR-2018-108-s210",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "210",
+    "marginal_note": "Type size",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION F - Legibility and Type Size",
+    "text": "210\n(1) This section applies unless another provision of this Part specifies a character height for a particular item of information.\n(2) [Consumer prepackaged food] The information that a label of a consumer prepackaged food is required by this Part to bear must be shown in characters that are at least 1.6 mm in height.\n(3) [Exception] That information, other than the declaration of net quantity, may be shown in characters that are at least 0.8 mm in height if\n(a) the information that a label is required by Division 2 to bear is shown on the principal display panel; and\n(b) the area of the principal display surface is 10 cm2 or less.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 210",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-210.html"
+  },
+  {
+    "id": "SOR-2018-108-s211",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "211",
+    "marginal_note": "Measurement of type size",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 1 - General",
+    "heading": "SUBDIVISION F - Legibility and Type Size",
+    "text": "211 The height of the characters in words shown on a label must be determined by measuring\n(a) the height of an upper case letter, if the words are shown in upper case only; and\n(b) the height of the lower case letter “o”, if the words are shown in lower case or in both upper and lower case.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 211",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-211.html"
+  },
+  {
+    "id": "SOR-2018-108-s212",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "212",
+    "marginal_note": "Sale, interprovincial trade or import",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION A - Application of this Division",
+    "text": "212\n(1) The requirements of this Division apply in respect of any prepackaged food that is sold in Canada, sent or conveyed from one province to another or imported.\n(2) [Export] Section 217, paragraphs 218(1)(a) and (b) and section 225 also apply in respect of any dairy products, eggs, processed egg products, fish, fresh fruits or vegetables, processed fruit or vegetable products, honey, maple products or meat products that are prepackaged and exported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 212",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-212.html"
+  },
+  {
+    "id": "SOR-2018-108-s213",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "213",
+    "marginal_note": "Exception — sections 214 and 217",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION A - Application of this Division",
+    "text": "213 Sections 214 and 217 do not apply in respect of any prepackaged foods that are\n(a) confections that are sold individually, commonly known as one-bite confections;\n(b) fresh fruits or vegetables that are packaged in a wrapper, or a confining band, that is less than 13 mm in width; or\n(c) fresh fruits or vegetables that are packaged in a transparent protective wrapper or bag.",
+    "history": "SOR/2025-192, s. 10",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-213.html"
+  },
+  {
+    "id": "SOR-2018-108-s214",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "214",
+    "marginal_note": "Sale — prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION B - Sale and Advertisement",
+    "text": "214 It is prohibited for a person to sell a prepackaged food unless a label that meets the requirements of Divisions 1 and 2 is applied or attached to the prepackaged food in the manner set out in these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-214.html"
+  },
+  {
+    "id": "SOR-2018-108-s215",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "215",
+    "marginal_note": "Advertising — consumer prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION B - Sale and Advertisement",
+    "text": "215 It is prohibited for a person to advertise a consumer prepackaged food unless a label is applied or attached to the food in the manner set out in Divisions 1 and 2.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-215.html"
+  },
+  {
+    "id": "SOR-2018-108-s216",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "216",
+    "marginal_note": "Representations relating to net quantity",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION B - Sale and Advertisement",
+    "text": "216 It is prohibited for a person, in advertising a consumer prepackaged food, to make any representation with respect to the net quantity of the food except in the manner set out in Divisions 1 and 2.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 216",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-216.html"
+  },
+  {
+    "id": "SOR-2018-108-s216.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "216.1",
+    "marginal_note": "Sale of prepackaged food after expiration date",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION B - Sale and Advertisement",
+    "text": "216.1\n(1) It is prohibited for a person to sell a prepackaged food after the expiration date that is required to be shown on the prepackaged food’s label under Divisions 24 and 25 of Part B of the Food and Drug Regulations.\n(2) [Prohibition — unpackaged food or used as ingredient] It is prohibited for a person to sell the food referred to in subsection (1) as an unpackaged food or use it as an ingredient in another food.",
+    "history": "SOR/2022-144, s. 20",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 216.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-216.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s217",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "217",
+    "marginal_note": "Prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION C - Label Required",
+    "text": "217 A prepackaged food must have a label that meets the requirements of these Regulations applied or attached to it in the manner set out in these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-217.html"
+  },
+  {
+    "id": "SOR-2018-108-s218",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "218",
+    "marginal_note": "Prepackaged foods — label",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Prepackaged Foods",
+    "text": "218\n(1) Unless otherwise provided by this Part, a label that is applied or attached to a prepackaged food must bear\n(a) the common name of the food, shown on the principal display panel;\n(b) the name and principal place of business of the person by or for whom the food was manufactured, prepared, produced, stored, packaged or labelled, on any part of the label other than any part that is applied or attached to the bottom of the container of the food; and\n(c) any other information that is required to be shown on the label of the prepackaged food in accordance with the requirements of the Food and Drug Regulations for any prepackaged product as defined in subsection B.01.001(1) of those Regulations.\n(2) [Exception — name and principal place of business] The information referred to in paragraph (1)(b) may be shown on any part of the label that is applied or attached to the bottom of the container if that information is also shown on a part of the label that is not applied or attached to the bottom of the container.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-218.html"
+  },
+  {
+    "id": "SOR-2018-108-s219",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "219",
+    "marginal_note": "Exception — common name",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Prepackaged Foods",
+    "text": "219\n(1) The following foods are not required to be labelled with the common name:\n(a) prepackaged fresh fruits or vegetables that are packaged in such a manner that the fresh fruits or vegetables are visible and identifiable in the container; and\n(b) consumer prepackaged fresh apples that are packaged in such a manner that the name of their variety is shown on any part of the label, except if that name is shown on any part that is applied to the bottom of the container.\n(2) [Definition of apple] In paragraph (1)(b), apple means a fresh apple for which a grade is prescribed by these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-219.html"
+  },
+  {
+    "id": "SOR-2018-108-s220",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "220",
+    "marginal_note": "Exception — name and principal place of business",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Prepackaged Foods",
+    "text": "220 Consumer prepackaged fresh fruits or vegetables that are packaged at retail in such a manner that the fresh fruits or vegetables are visible and identifiable in the container are not required to be labelled with the name and principal place of business referred to in paragraph 218(1)(b).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-220.html"
+  },
+  {
+    "id": "SOR-2018-108-s221",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "221",
+    "marginal_note": "Consumer prepackaged food — declaration of net quantity",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Consumer Prepackaged Foods",
+    "text": "221 A label that is applied or attached to a consumer prepackaged food must bear on the principal display panel a declaration of net quantity of the food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-221.html"
+  },
+  {
+    "id": "SOR-2018-108-s222",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "222",
+    "marginal_note": "Place of manufacture — label or container",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Consumer Prepackaged Foods",
+    "text": "222 If the label that is applied or attached to a consumer prepackaged food bears any reference, direct or indirect, to the place of manufacture of the label or container, the reference to that place must be accompanied by an additional statement that indicates that the reference relates only to the place of manufacture of the label or container.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-222.html"
+  },
+  {
+    "id": "SOR-2018-108-s223",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "223",
+    "marginal_note": "Name of importer",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Consumer Prepackaged Foods",
+    "text": "223\n(1) If a consumer prepackaged food was wholly manufactured, processed or produced in a foreign state and the name and principal place of business of the person in Canada for whom it was manufactured, processed or produced or the person by whom it was stored, packaged or labelled in Canada is shown on its label, that information must be preceded by the expressions “Imported by” and “importé par” or “Imported for” and “importé pour”, as the case may be, unless the geographic origin of the consumer prepackaged food is shown on the label in accordance with subsection (3).\n(2) [Food packaged in Canada] If a food that was wholly manufactured, processed, produced in a foreign state is packaged in Canada, other than at retail, and the name and principal place of business of the person in Canada for whom the food was manufactured, processed, produced or packaged is shown on the label that is applied or attached to the resulting consumer prepackaged food, that information must be preceded by the expressions “Imported by” and “importé par” or “Imported for” and “importé pour”, as the case may be, unless the geographic origin of the food is shown on the label in accordance with subsection (3).\n(3) [Geographic origin] The geographic origin of a food must, subject to the requirements of any other federal or provincial law, be shown\n(a) in close proximity to the name and principal place of business of the person by or for whom the food was manufactured, processed or produced; and\n(b) in characters of at least the same height as those in which the information referred to in paragraph (a) is shown.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-223.html"
+  },
+  {
+    "id": "SOR-2018-108-s224",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "224",
+    "marginal_note": "Flavouring ingredient",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Consumer Prepackaged Foods",
+    "text": "224\n(1) If a flavouring ingredient is added to a consumer prepackaged food, the label that is applied or attached to the consumer prepackaged food must bear a statement that indicates that the flavouring ingredient is imitation, artificial or simulated if\n(a) the ingredient is not derived from a natural substance such as meat, fish, poultry, fruits, vegetables, edible yeast, herbs, spices, bark, buds, roots, leaves or other plant material; and\n(b) the label bears a pictorial representation that suggests the natural food flavour that corresponds to the added flavouring ingredient.\n(2) [Statement] The statement must be shown\n(a) on or in close proximity to the pictorial representation, if the representation is shown on the principal display panel;\n(b) on the principal display panel, in close proximity to the common name, if the pictorial representation is shown on a part of the label other than the principal display panel; or\n(c) on or in close proximity to the portion of the pictorial representation shown on the principal display panel, if the representation is shown on the principal display panel and on another part of the label.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-224.html"
+  },
+  {
+    "id": "SOR-2018-108-s225",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "225",
+    "marginal_note": "Prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION E - Requirement to Apply or Attach Label",
+    "text": "225 The label of a prepackaged food must be applied or attached in such a manner that the label is still applied or attached at the time it is sold.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 225",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-225.html"
+  },
+  {
+    "id": "SOR-2018-108-s226",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "226",
+    "marginal_note": "Consumer prepackaged food — container",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION E - Requirement to Apply or Attach Label",
+    "text": "226 Subject to section 228, the label of a consumer prepackaged food that is for sale must be applied or attached to the container in accordance with section 227.",
+    "history": "SOR/2022-144, s. 21",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-226.html"
+  },
+  {
+    "id": "SOR-2018-108-s227",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "227",
+    "marginal_note": "Principal display surface",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION E - Requirement to Apply or Attach Label",
+    "text": "227\n(1) All or part of the label of a consumer prepackaged food must be applied to the principal display surface.\n(2) [Ornamental container] Despite subsection (1), in the case of a consumer prepackaged food whose container is an ornamental container, the label may be applied to the bottom of the container or attached to the container.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 227",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-227.html"
+  },
+  {
+    "id": "SOR-2018-108-s228",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "228",
+    "marginal_note": "Display card",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION E - Requirement to Apply or Attach Label",
+    "text": "228 In the case of a consumer prepackaged food whose container is mounted on a display card, the label may be applied to the surface of the display card that is displayed or visible under customary conditions of sale or use.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 228",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-228.html"
+  },
+  {
+    "id": "SOR-2018-108-s229",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "229",
+    "marginal_note": "Consumer prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "SUBDIVISION F - Type Size — Specific Information",
+    "text": "229\n(1) In the case of the label of a consumer prepackaged food, the following must be shown in characters of at least the minimum character height that is set out in column 2 of Schedule 6 for the area of a principal display surface that is set out in column 1:\n(a) the numerical quantity in the declaration of net quantity; and\n(b) the statement referred to in section 224 that indicates that a flavouring ingredient is imitation, artificial or simulated.\n(2) [Container mounted on display card — specific case] For the purposes of subsection (1), in the case of a container that is mounted on a display card, the reference to “Area of Principal Display Surface” in Schedule 6 must be read as “Total Area of the Surface of the Display Card that is Displayed or Visible under Customary Conditions of Sale or Use”, if the information is shown on a label that is applied to all or part of that surface.\n(3) [Consumer prepackaged wine — specific case] Despite paragraph (1)(a), in the case of consumer prepackaged wine, the numerical quantity in the declaration of net quantity may, if the net quantity is 750 mL, the container is no taller than 360 mm and the area of the principal display surface is greater than 258 cm2, be shown in characters of a height less than the minimum character height that is set out in column 2 of Schedule 6, but must be shown in characters that are at least 3.3 mm in height.\n(4) [Consumer prepackaged fresh fruits or vegetables — specific case] Despite paragraph (1)(a), in the case of consumer prepackaged fresh fruits or vegetables, the numerical quantity in the declaration of net quantity must be shown in characters that are at least 1.6 mm in height.",
+    "history": "SOR/2025-192, s. 11",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 229",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-229.html"
+  },
+  {
+    "id": "SOR-2018-108-s230",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "230",
+    "marginal_note": "Consumer prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Legibility",
+    "text": "230 The declaration of net quantity that is shown on the label of a consumer prepackaged food must\n(a) be in distinct contrast to any other information or pictorial representation on the label; and\n(b) show the numerical quantity in boldface type.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 230",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-230.html"
+  },
+  {
+    "id": "SOR-2018-108-s231",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "231",
+    "marginal_note": "General requirements",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Declaration by Volume, Weight or Numerical Count",
+    "text": "231 The declaration of net quantity of a consumer prepackaged food must be shown\n(a) in the case of a consumer prepackaged food that is listed in the document entitled Units of Measurement for the Net Quantity Declaration of Certain Foods, prepared by the Agency and published on its website, as amended from time to time, by volume, weight or numerical count in accordance with that document; or\n(b) in the case of a consumer prepackaged food that is not listed in the document referred to in paragraph (a),\n(i) if the food is liquid, gas or viscous, by food volume, or, if the food is solid, by weight, or\n(ii) if the established trade practice in respect of the food is to show its net quantity in a manner that is different than what is required by subparagraph (i), in accordance with that established trade practice.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-231.html"
+  },
+  {
+    "id": "SOR-2018-108-s232",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "232",
+    "marginal_note": "Permitted units of measurement",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units",
+    "text": "232 The declaration of net quantity of a consumer prepackaged food must be shown in metric units, unless otherwise provided by these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-232.html"
+  },
+  {
+    "id": "SOR-2018-108-s233",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "233",
+    "marginal_note": "Millilitres, litres, grams and kilograms",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units",
+    "text": "233\n(1) The metric units that must be shown in a declaration of net quantity of a consumer prepackaged food must be in\n(a) millilitres, if the net volume of the food is less than 1 000 mL;\n(b) litres, if the net volume of the food is 1 000 mL or more;\n(c) grams, if the net weight of the food is less than 1 000 g; and\n(d) kilograms, if the net weight of the food is 1 000 g or more.\n(2) [Half-litre or half-kilogram] Despite paragraphs (1)(a) and (c), 500 mL may be shown as 0.5 L and 500 g may be shown as 0.5 kg.\n(3) [Decimal fraction] In the case referred to in paragraph (1)(c), the net weight may be shown as a decimal fraction of a kilogram if the food is packaged from bulk at retail or is a catch-weight food that is sold by a retailer.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-233.html"
+  },
+  {
+    "id": "SOR-2018-108-s234",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "234",
+    "marginal_note": "Number of digits",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units",
+    "text": "234\n(1) If the declaration of net quantity of a consumer prepackaged food is shown in metric units, it must be shown in the decimal system to three figures.\n(2) [Net quantity below 100 g or mL] Despite subsection (1), if the net quantity is below 100 g or 100 mL, it may be shown to two figures.\n(3) [Zero as final decimal] Despite subsections (1) and (2), any final zero appearing to the right of the decimal point is not required to be shown.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-234.html"
+  },
+  {
+    "id": "SOR-2018-108-s235",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "235",
+    "marginal_note": "Quantity less than one",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units",
+    "text": "235 If the declaration of net quantity of a consumer prepackaged food is shown in metric units and the quantity is less than one metric unit, the quantity must be shown\n(a) in words; or\n(b) in the decimal system, with a zero preceding the decimal point.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-235.html"
+  },
+  {
+    "id": "SOR-2018-108-s236",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "236",
+    "marginal_note": "Grouping",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units and Canadian Units",
+    "text": "236 If the declaration of net quantity of a consumer prepackaged food is shown in metric units and Canadian units, those units must be grouped together, except that any symbol or pictogram that is shown in accordance with the Canada Consumer Product Safety Act or any regulations made under that Act may be shown between those units.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 236",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-236.html"
+  },
+  {
+    "id": "SOR-2018-108-s237",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "237",
+    "marginal_note": "Canadian units of volume",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units and Canadian Units",
+    "text": "237\n(1) If the declaration of net quantity of a consumer prepackaged food whose volume is less than one gallon includes Canadian units, those units must be in fluid ounces, except that 20 fluid ounces may be shown as one pint, 40 fluid ounces as one quart, 60 fluid ounces as three pints, 80 fluid ounces as two quarts or as one-half gallon and 120 fluid ounces as three quarts.\n(2) [Oysters] Despite subsection (1), in the case of oysters that are sold in the shell, other than those in a hermetically sealed package, the declaration of net quantity must, if shown by volume, be shown in bushels or pecks.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 237",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-237.html"
+  },
+  {
+    "id": "SOR-2018-108-s238",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "238",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Metric Units and Canadian Units",
+    "text": "238 [Repealed, SOR/2022-144, s. 22]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 238",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-238.html"
+  },
+  {
+    "id": "SOR-2018-108-s239",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "239",
+    "marginal_note": "Individually packaged food sold as one unit",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "239\n(1) If a consumer prepackaged food is sold as one unit but consists of two or more individually packaged foods that are labelled with the information required for a consumer prepackaged food, the declaration of net quantity of the consumer prepackaged food being sold as one unit must show\n(a) the number of individually packaged foods in each class of food, as well as the common name of the food in each class; and\n(b) the total net quantity of the individually packaged foods in each class, or the net quantity of each identical individually packaged food in each class.\n(2) [Dairy products sold as one unit] Subsection (1) does not apply in the case of a dairy product that is sold as one unit but consists of two or more individual packages of butter patties, butter reddies or other related dairy products if the total net quantity of the individual packages is 20 g or less.\n(3) [Prepackaged honey] In the case of prepackaged honey that is graded and that is sold as one unit but that consists of two or more individual packages, the label must bear the number of those packages and the net quantity of each, in metric units.",
+    "history": "SOR/2022-144, s. 23",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 239",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-239.html"
+  },
+  {
+    "id": "SOR-2018-108-s240",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "240",
+    "marginal_note": "Prohibition — representation respecting number of servings",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "240 It is prohibited for a person to apply or attach to any consumer prepackaged food a label that bears any representation with respect to the number of servings contained in the consumer prepackaged food unless the label bears a declaration of net quantity of each serving in accordance with section 241.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-240.html"
+  },
+  {
+    "id": "SOR-2018-108-s241",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "241",
+    "marginal_note": "Servings",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "241\n(1) The declaration of net quantity of a serving of a consumer prepackaged food must be shown\n(a) in close proximity to the representation with respect to the number of servings contained in the consumer prepackaged food; and\n(b) in characters of the same height as those in which that representation is shown.\n(2) [Units] The declaration of net quantity of a serving must be shown\n(a) in accordance with the requirements of sections 231 and 233 to 237 respecting the declaration of net quantity of the food; and\n(b) in metric units, unless otherwise provided by these Regulations.\n(3) [Representation — cups or tablespoons] If the representation with respect to the number of servings is made in terms of cups or tablespoons,\n(a) one cup is equivalent to 250 mL and one tablespoon is equivalent to 15 mL; and\n(b) the declaration of net quantity is not required to meet the requirements of paragraph (2)(b).\n(4) [Exception — number of portions indicated] Subsection (1) does not apply in the case of a prepackaged food that bears a nutrition facts table that contains the serving size of the food in accordance with the Food and Drug Regulations.",
+    "history": "SOR/2022-144, s. 24",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-241.html"
+  },
+  {
+    "id": "SOR-2018-108-s241.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "241.1",
+    "marginal_note": "Net quantity in advertisement",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "241.1 If the declaration of net quantity of a consumer prepackaged food or of a serving of the food is shown in metric units and Canadian units, the net quantity in an advertisement may be shown in either a metric unit or a Canadian unit.",
+    "history": "SOR/2022-144, s. 25",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 241.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-241.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s241.2",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "241.2",
+    "marginal_note": "Exceptions to declaration of net quantity",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "241.2 In addition to the exceptions in section 299, the following consumer prepackaged foods are not required to be labelled with the declaration of net quantity referred to in section 221:\n(a) an individual portion of a food that is prepared by a commissary and sold by an automatic vending machine or a mobile canteen;\n(b) a catch-weight food that is sold to a retailer;\n(c) an individual portion of a food that is sold by a restaurant or other commercial enterprise if it is served with meals or snacks;\n(d) consumer prepackaged fresh fruits or vegetables sold in a retail store that are packaged in an unsealed transparent protective bag, if sold by weight; and\n(e) consumer prepackaged fresh fruits or vegetables that are packaged in a confining band or in a transparent container containing six or fewer fresh fruits or vegetables that are clearly visible at the time of sale.",
+    "history": "SOR/2022-144, s. 25; SOR/2025-192, s. 12",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 241.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-241.2.html"
+  },
+  {
+    "id": "SOR-2018-108-s241.3",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "241.3",
+    "marginal_note": "Consumer prepackaged raspberries or strawberries",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "241.3 The requirements of sections 216, 221 and 240 do not apply in respect of consumer prepackaged raspberries or strawberries that are packaged in the field in a container that has a capacity of 1.14 L or less.",
+    "history": "SOR/2022-144, s. 25",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 241.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-241.3.html"
+  },
+  {
+    "id": "SOR-2018-108-s241.4",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "241.4",
+    "marginal_note": "Individually measured food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "241.4\n(1) A declaration of net quantity of a consumer prepackaged food that is an individually measured food is not required to meet the legibility and character height requirements of subsection 210(2), paragraph 229(1)(a), subsections 229(2) and (3) and paragraph 230(b).\n(2) [Food packaged from bulk] If it is clearly shown on the principal display panel in Canadian units, the declaration of net quantity of a consumer prepackaged food, other than an individually measured food, that is packaged from bulk at retail, is not required to\n(a) meet the legibility and character height requirements of subsection 210(2), paragraph 229(1)(a), subsections 229(2) and (3) and paragraph 230(b); or\n(b) be shown in metric units.\n(3) [Definition of individually measured] In this section, individually measured means, with respect to a food, that the food is measured and packaged in a manner other than in accordance with a predetermined fixed quantity and, as a result, is sold in varying quantities.",
+    "history": "SOR/2022-144, s. 25",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 241.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-241.4.html"
+  },
+  {
+    "id": "SOR-2018-108-s241.5",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "241.5",
+    "marginal_note": "Individually packaged food sold as one unit",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 2 - Requirements Applicable to Prepackaged Food",
+    "heading": "Individually Packaged Food Sold as One Unit and Servings",
+    "text": "241.5 Sections 221, 239 and 240 do not apply to the label of a consumer prepackaged food that consists of six or less identical individually packaged foods but is sold as one unit if each of the individually packaged foods is labelled with the information required by this Part and that information is clearly visible at the time of sale.",
+    "history": "SOR/2022-144, s. 25",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 241.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-241.5.html"
+  },
+  {
+    "id": "SOR-2018-108-s242",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "242",
+    "marginal_note": "Interprovincial trade, import and export",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION A - Application of Division",
+    "text": "242 The requirements of this Division apply in respect of any food that is sent or conveyed from one province to another, imported or exported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-242.html"
+  },
+  {
+    "id": "SOR-2018-108-s243",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "243",
+    "marginal_note": "Exception — consumer prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "243 The requirements relating to the declaration of net quantity that are set out in this Division do not apply in respect of a consumer prepackaged food.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-243.html"
+  },
+  {
+    "id": "SOR-2018-108-s244",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "244",
+    "marginal_note": "Declaration of net quantity",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "244 Any declaration of net quantity that is required by this Division must be shown by volume, weight or numerical count in accordance with the document entitled Units of Measurement for the Net Quantity Declaration of Certain Foods, prepared by the Agency and published on its website, as amended from time to time.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 244",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-244.html"
+  },
+  {
+    "id": "SOR-2018-108-s244.1",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "244.1",
+    "marginal_note": "Declaration of net quantity — prepackaged foods",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "244.1 The label of the following prepackaged foods must bear a declaration of net quantity:\n(a) dairy products;\n(b) eggs graded in accordance with these Regulations;\n(c) fish;\n(d) fresh fruits or vegetables;\n(e) processed fruit or vegetable products;\n(f) honey graded in accordance with these Regulations;\n(g) maple products, except maple syrup that is not graded in accordance with these Regulations; and\n(h) edible meat products.",
+    "history": "SOR/2022-144, s. 26",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 244.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-244.1.html"
+  },
+  {
+    "id": "SOR-2018-108-s244.2",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "244.2",
+    "marginal_note": "Metric units",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "244.2 Unless otherwise provided by these Regulations, the declaration of net quantity must be shown in metric units.",
+    "history": "SOR/2022-144, s. 26",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 244.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-244.2.html"
+  },
+  {
+    "id": "SOR-2018-108-s244.3",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "244.3",
+    "marginal_note": "Exceptions",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "244.3 Despite section 244.2, the declaration of net quantity must be,\n(a) in the case of a prepackaged dairy product,\n(i) in metric units or Canadian units, or both (in which case the units must be grouped together), if a standard is set out in Volume 1 of the Standards of Identity Document for the dairy product, or\n(ii) in metric units, if no standard is set out in Volume 1 of the Standards of Identity Document for the dairy product; and\n(b) in the case of fresh fruits or vegetables, in metric units or Canadian units, or both (in which case the units must be grouped together), unless the declaration of net quantity is shown by numerical count.",
+    "history": "SOR/2022-144, s. 26",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 244.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-244.3.html"
+  },
+  {
+    "id": "SOR-2018-108-s244.4",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "244.4",
+    "marginal_note": "Exceptions",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "244.4 The declaration of net quantity must be shown on the principal display panel of\n(a) prepackaged dairy products;\n(b) fish that is in a hermetically sealed package and commercially sterile;\n(c) prepackaged processed fruit or vegetable products; and\n(d) prepackaged edible meat products.",
+    "history": "SOR/2022-144, s. 26",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 244.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-244.4.html"
+  },
+  {
+    "id": "SOR-2018-108-s244.5",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "244.5",
+    "marginal_note": "Prepackaged edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION B - Declaration of Net Quantity",
+    "text": "244.5 In the case of prepackaged edible meat products, the declaration of net quantity must be shown in the manner required by sections 233 to 236 and 239 as if it were a consumer prepackaged food.",
+    "history": "SOR/2022-144, s. 26",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 244.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-244.5.html"
+  },
+  {
+    "id": "SOR-2018-108-s245",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "245",
+    "marginal_note": "Food or container",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION C - Location of Information",
+    "text": "245\n(1) A label that bears the information required by this Division in respect of a food must be applied or attached\n(a) in the case of a prepackaged food, to its container; or\n(b) in the case of food that is not prepackaged, to the food.\n(2) [Any part of label] The information may be shown on any part of the label, unless otherwise provided by this Division in respect of the food.\n(3) [Bottom of food or container] Despite subsection (2), if the information is shown on any part of the label that is applied or attached to the bottom of the prepackaged food or container, that information must also be shown\n(a) on any part of the label where it is required to be shown under another provision of this Division in respect of the food; or\n(b) if paragraph (a) does not apply, on any part of the label that is not applied or attached to the bottom of the food or container.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 245",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-245.html"
+  },
+  {
+    "id": "SOR-2018-108-s246",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "246",
+    "marginal_note": "Prepackaged dairy products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "246 The principal display panel of a prepackaged dairy product must bear\n(a) in the case of butter, calorie-reduced butter, light butter or lite butter, dairy spread and whey butter, the following words or expressions:\n(i) “Cultured” or “de culture”, preceding the common name in English or following the common name in French, if the dairy product has been prepared from cream to which a bacterial culture has been added,\n(ii) “Whipped” or “fouetté”, preceding the common name in English or following the common name in French, if the dairy product has had air or inert gas uniformly incorporated into it as a result of whipping,\n(iii) “Unsalted” or “non salé”, in close proximity to the common name, if the dairy product is unsalted and has not been cultured, and\n(iv) “Salted” or “salé”, in close proximity to the common name, if the dairy product is salted and has been cultured;\n(b) in the case of a combination of skim milk powder and whey powder, the percentage of each powder; and\n(c) in the case of partly skimmed milk powder, dairy spread and calorie-reduced butter, the percentage of milk fat.\n(d) [Repealed, SOR/2022-144, s. 27]",
+    "history": "SOR/2022-144, s. 27",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 246",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-246.html"
+  },
+  {
+    "id": "SOR-2018-108-s247",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "247",
+    "marginal_note": "Prepackaged dairy products — not consumer prepackaged",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "247 The principal display panel of a prepackaged dairy product, other than a consumer prepackaged dairy product, must bear\n(a) in the case of cheese in its original shape, made from pasteurized milk, the word “Pasteurized” or “pasteurisé”, unless the list of ingredients indicates that the cheese is made from pasteurized milk;\n(b) in the case of buttermilk powder, the percentage of milk fat;\n(c) in the case of skim milk powder that has a whey protein nitrogen content of not less than 6.0 mg/g, the expression “Low Heat” or “Low Temperature” or “basse température” or the abbreviation “Low Temp.” or “basse temp.”; and\n(d) in the case of skim milk powder that has a whey protein nitrogen content of not more than 1.5 mg/g, the expression “High Heat” or “High Temperature” or “haute température” or the abbreviation “High Temp.” or “haute temp.”.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 247",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-247.html"
+  },
+  {
+    "id": "SOR-2018-108-s248",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "248",
+    "marginal_note": "Consumer prepackaged dairy products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "248 The principal display panel of a consumer prepackaged dairy product must bear\n(a) in the case of cheese, except cottage cheese and creamed cottage cheese, and in the case of cheese curd, the percentage of moisture;\n(b) in the case of cheese, cheese curd and evaporated partly skimmed milk or concentrated partly skimmed milk, the percentage of milk fat; and\n(c) in the case of a dairy product that consists of or was manufactured or prepared wholly or partly from milk that is obtained from an animal other than a cow, the source of the milk, unless the source is indicated in the common name.\n(d) [Repealed, SOR/2022-144, s. 28]",
+    "history": "SOR/2022-144, s. 28",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 248",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-248.html"
+  },
+  {
+    "id": "SOR-2018-108-s249",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "249",
+    "marginal_note": "Consumer prepackaged cheese",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "249\n(1) The principal display panel of a consumer prepackaged cheese must bear\n(a) the relative firmness of the cheese;\n(b) except in the case of a soft white cheese, the principal ripening characteristic of the cheese; and\n(c) in the case of a mixture of grated or shredded cheeses, the varieties of the cheeses, in descending order of their proportion in the mixture.\n(d) [Repealed, SOR/2022-144, s. 29]\n(2) [Exception] Subsection (1) does not apply in respect of\n(a) cheddar cheese;\n(b) cream cheese with or without added ingredients;\n(c) cream cheese spread with or without added ingredients;\n(d) whey cheese;\n(e) processed cheese with or without added ingredients;\n(f) processed cheese food with or without added ingredients;\n(g) processed cheese spread with or without added ingredients;\n(h) cold-pack cheese with or without added ingredients;\n(i) cold-pack cheese food with or without added ingredients;\n(j) cottage cheese;\n(k) creamed cottage cheese; and\n(l) any cheese that is listed in Part I or II of the table to section 7.4.1 of Volume 7 of the Food Compositional Standards Document.\n(3) [Relative firmness] The relative firmness of the cheese must be identified by the expressions that correspond to the applicable moisture on fat-free basis content set out in the Descriptive Words, Expressions and Identification Names Document.\n(4) [Principal ripening characteristic] The principal ripening characteristic of the cheese must be identified by the words or expressions that correspond to the applicable ripening process set out in the Descriptive Words, Expressions and Identification Names Document.",
+    "history": "SOR/2022-144, s. 29; SOR/2024-244, s. 165",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 249",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-249.html"
+  },
+  {
+    "id": "SOR-2018-108-s250",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "250",
+    "marginal_note": "Imported dairy products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "250\n(1) The label of the following dairy products must bear the expression “Product of” or “produit de”, followed by the name of the foreign state of origin:\n(a) an imported prepackaged dairy product; and\n(b) a consumer prepackaged cheese that is packaged in Canada from imported bulk cheese for which a standard is set out in Volume 1 of the Standards of Identity Document.\n(2) [Principal display panel] In the case of the cheese referred to in paragraph (1)(b), the information must be shown on the principal display panel.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-250.html"
+  },
+  {
+    "id": "SOR-2018-108-s251",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "251",
+    "marginal_note": "Exception",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "251 Subsection 239(2) and sections 244.3, 246, 248 and 250 do not apply in respect of an individual portion of a consumer prepackaged dairy product that is sold\n(a) by means of an automatic vending machine or mobile canteen; or\n(b) by a restaurant or other commercial enterprise if it is served with meals or snacks.",
+    "history": "SOR/2022-144, s. 30",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 251",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-251.html"
+  },
+  {
+    "id": "SOR-2018-108-s252",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "252",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "252 [Repealed, SOR/2022-144, s. 31]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-252.html"
+  },
+  {
+    "id": "SOR-2018-108-s253",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "253",
+    "marginal_note": "Type size",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION D - Dairy Products",
+    "text": "253 The information that is required by section 250 must be shown in boldface type in characters that are at least 16 mm in height, in the case of a prepackaged dairy product other than a consumer prepackaged dairy product.",
+    "history": "SOR/2022-144, s. 31",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 253",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-253.html"
+  },
+  {
+    "id": "SOR-2018-108-s254",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "254",
+    "marginal_note": "Graded eggs",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION E - Eggs",
+    "text": "254 The label of prepackaged eggs that are graded in accordance with these Regulations and that are pasteurized in the shell must bear the words “Pasteurized” and “pasteurisé”, as well as the expressions “Graded Canada A Before Pasteurization” and “classifié Canada A avant pasteurisation” or the expressions “Graded Grade A Before Pasteurization” and “classifié catégorie A avant pasteurisation”, as the case may be.",
+    "history": "SOR/2022-144, s. 32",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 254",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-254.html"
+  },
+  {
+    "id": "SOR-2018-108-s255",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "255",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION E - Eggs",
+    "text": "255 [Repealed, SOR/2022-144, s. 32]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 255",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-255.html"
+  },
+  {
+    "id": "SOR-2018-108-s256",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "256",
+    "marginal_note": "Imported eggs",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION E - Eggs",
+    "text": "256\n(1) The label of imported prepackaged eggs must bear the expressions “Product of” and “produit de”, followed by the name of the foreign state of origin.\n(2) [Location and type size] That information must be shown in characters that are\n(a) in the case of a tray with an overwrap or an egg carton, on the top or side of the tray or egg carton, at least 1.5 mm in height; and\n(b) in the case of a container other than a tray with an overwrap or an egg carton, at least 6 mm in height.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 256",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-256.html"
+  },
+  {
+    "id": "SOR-2018-108-s257",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "257",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION E - Eggs",
+    "text": "257 [Repealed, SOR/2022-144, s. 33]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 257",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-257.html"
+  },
+  {
+    "id": "SOR-2018-108-s258",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "258",
+    "marginal_note": "Prepackaged processed egg products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION F - Processed Egg Products",
+    "text": "258 The label of a prepackaged processed egg product must bear\n(a) the inspection legend set out in Figure 1 of Schedule 2, if the prepackaged processed egg product is sent or conveyed from one province to another or exported; and\n(b) the official inspection mark of the foreign state of origin, if the prepackaged processed egg product is imported.\n(c) [Repealed, SOR/2022-144, s. 34]\n(d) [Repealed, SOR/2022-144, s. 34]",
+    "history": "SOR/2022-144, s. 34",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 258",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-258.html"
+  },
+  {
+    "id": "SOR-2018-108-s259",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "259",
+    "marginal_note": "Imported prepackaged processed egg products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION F - Processed Egg Products",
+    "text": "259 The label of an imported prepackaged processed egg product must also bear the expression “Product of” or “produit de”, followed by the name of the foreign state of origin.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 259",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-259.html"
+  },
+  {
+    "id": "SOR-2018-108-s260",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "260",
+    "marginal_note": "Prepackaged dried egg blends",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION F - Processed Egg Products",
+    "text": "260 The label of the following prepackaged processed egg products must bear the expression “Product of Canada and” or “produit du Canada et”, followed by the name of the foreign state of origin:\n(a) dried whole egg that is a blend of imported and Canadian dried whole egg;\n(b) dried yolk that is a blend of imported and Canadian dried yolk; and\n(c) dried egg white or dried albumen that is a blend of imported and Canadian dried egg white or dried albumen.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-260.html"
+  },
+  {
+    "id": "SOR-2018-108-s261",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "261",
+    "marginal_note": "Definition of salted fish",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "261 In this Subdivision, salted fish means fish of the Gadidae family that has been preserved by salt and that has a salt content of 12% or more by wet weight and a moisture content of not more than 65%.",
+    "history": "SOR/2022-144, s. 35",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 261",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-261.html"
+  },
+  {
+    "id": "SOR-2018-108-s262",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "262",
+    "marginal_note": "Prepackaged fish",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "262\n(1) The label of prepackaged fish must bear\n(a) in the case of bivalve molluscs in the shell that are not in a hermetically sealed package, the date of processing and an expression, code or identifier that indicates the area from which they were harvested; and\n(b) in the case of tuna that is in a hermetically sealed package, one of the expressions to describe the applicable colour of the fish flesh based on the indicated condition as set out in the Descriptive Words, Expressions and Identification Names Document.\n(2) [Prepackaged salted fish] In the case of prepackaged salted fish, if the label bears one of the expressions set out in the Descriptive Words, Expressions and Identification Names Document to describe the salted fish, the applicable salt or moisture content after salting is complete as indicated for that expression must be met.",
+    "history": "SOR/2022-144, s. 35",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 262",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-262.html"
+  },
+  {
+    "id": "SOR-2018-108-s263",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "263",
+    "marginal_note": "Prepackaged fish placed in a second container",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "263 If prepackaged fish that is labelled in accordance with this Part is placed inside of a second container and the resulting product is prepackaged fish, other than consumer prepackaged fish, the second container is not required to be labelled with the declaration of net quantity referred to in paragraph 244.1(c).",
+    "history": "SOR/2022-144, s. 35",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 263",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-263.html"
+  },
+  {
+    "id": "SOR-2018-108-s264",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "264",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "264 [Repealed, SOR/2022-144, s. 35]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 264",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-264.html"
+  },
+  {
+    "id": "SOR-2018-108-s265",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "265",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "265 [Repealed, SOR/2022-144, s. 35]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 265",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-265.html"
+  },
+  {
+    "id": "SOR-2018-108-s266",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "266",
+    "marginal_note": "Imported prepackaged fish",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "266 The label of imported prepackaged fish must bear the name of the foreign state of origin.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 266",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-266.html"
+  },
+  {
+    "id": "SOR-2018-108-s267",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "267",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION G - Fish",
+    "text": "267 [Repealed, SOR/2022-144, s. 36]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 267",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-267.html"
+  },
+  {
+    "id": "SOR-2018-108-s268",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "268",
+    "marginal_note": "Prepackaged fresh apples",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION H - Fresh Fruits or Vegetables",
+    "text": "268\n(1) The label of prepackaged fresh apples must bear the name of the variety.\n(2) [Prepackaged apples placed in second container] If prepackaged fresh apples that are labelled in accordance with this Part are placed inside of a second container and the resulting product is prepackaged fresh apples, other than consumer prepackaged fresh apples, the second container is not required to be labelled with the name of the variety.\n(3) [Definition of apple] In this section, apple means a fresh apple for which a grade is prescribed by these Regulations.\n(4) [Repealed, SOR/2022-144, s. 37]",
+    "history": "SOR/2022-144, s. 37",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 268",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-268.html"
+  },
+  {
+    "id": "SOR-2018-108-s269",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "269",
+    "marginal_note": "Imported prepackaged fresh fruits or vegetables",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION H - Fresh Fruits or Vegetables",
+    "text": "269\n(1) The expression “Product of” or “Produce of” or “produit de”, “Grown in” or “cultivé dans” or “Country of Origin” or “pays d’origine”, followed by the name of the foreign state in which the fresh fruits or vegetables were grown, or other words that clearly indicate that foreign state, must be shown on the principal display panel of imported prepackaged fresh fruits or vegetables in close proximity to the declaration of net quantity or the grade name.\n(2) [Prepackaged fruits or vegetables — second container] If prepackaged fresh fruits or vegetables that are labelled in accordance with this Part are placed inside of a second container and the resulting product is prepackaged fresh fruits or vegetables, other than consumer prepackaged fresh fruits or vegetables, the second container is not required to be labelled with the information referred to in subsection (1) if that information is easily visible and legible without having to open the second container and that information is not obscured by the container.\n(3) [Subsequent repackaging] This section applies whether or not the imported prepackaged fresh fruits or vegetables are subsequently repackaged in Canada.",
+    "history": "SOR/2022-144, s. 38(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 269",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-269.html"
+  },
+  {
+    "id": "SOR-2018-108-s270",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "270",
+    "marginal_note": "Type size",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION H - Fresh Fruits or Vegetables",
+    "text": "270\n(1) The information that is required by section 269 must be shown in boldface type in characters that are at least 1.6 mm in height.\n(2) [Exception] Subsection (1) does not apply in respect of consumer prepackaged fresh fruits or vegetables that are packaged from bulk at retail or that are catch-weight foods sold by a retailer.",
+    "history": "SOR/2025-192, s. 13",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 270",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-270.html"
+  },
+  {
+    "id": "SOR-2018-108-s271",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "271",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION H - Fresh Fruits or Vegetables",
+    "text": "271 [Repealed, SOR/2025-192, s. 14]",
+    "history": "",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 271",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-271.html"
+  },
+  {
+    "id": "SOR-2018-108-s272",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "272",
+    "marginal_note": "Prepackaged processed fruit or vegetable products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION I - Processed Fruit or Vegetable Products",
+    "text": "272 The label of a prepackaged processed fruit or vegetable product must bear\n(a) the expression “Contents ... Per Cent Slack Filled” or “... pour cent du contenant non rempli” or “Contents ... Per Cent Short Weight” or “contient ... pour cent de moins que le poids indiqué”, if the package is not filled to capacity or contains less than the minimum drained weight and average drained weight as set out in the document entitled Minimum Drained Weights and Average Drained Weights for Processed Fruit or Vegetable Products in a Hermetically Sealed Package, prepared by the Agency and published on its website, as amended from time to time; and\n(b) the expression “Keep Refrigerated” or “garder réfrigéré”, in the case of sauerkraut with preservative, or a fruit juice that is in a non-hermetically sealed package.",
+    "history": "SOR/2022-144, s. 39",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 272",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-272.html"
+  },
+  {
+    "id": "SOR-2018-108-s273",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "273",
+    "marginal_note": "Identification name — food in syrup or juice",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION I - Processed Fruit or Vegetable Products",
+    "text": "273 A food that is set out in the Descriptive Words, Expressions and Identification Names Document that is frozen or in a hermetically sealed package and that is packaged in syrup, fruit juice, or in fruit juice to which sugar has been added, must be labelled with the identification name that is set out for the corresponding percentage of soluble solids contained in the applicable food.",
+    "history": "SOR/2022-144, s. 39",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 273",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-273.html"
+  },
+  {
+    "id": "SOR-2018-108-s274",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "274",
+    "marginal_note": "Name of foreign state",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION I - Processed Fruit or Vegetable Products",
+    "text": "274\n(1) The label of an imported prepackaged processed fruit or vegetable product must bear the name of the foreign state where the processed fruit or vegetable product was packaged.\n(2) [Type size] The name must be shown in characters that are at least 1.6 mm in height.\n(3) [Product packaged for Canadian importer] Despite subsection (2), if the product was packaged for a Canadian importer under the importer’s private label, the name must be shown in characters that are\n(a) at least 6.4 mm in height, if the declaration of net quantity is more than 283.5 g; and\n(b) at least 3.2 mm in height, if the declaration of net quantity is 283.5 g or less.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 274",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-274.html"
+  },
+  {
+    "id": "SOR-2018-108-s275",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "275",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION J - Honey",
+    "text": "275 [Repealed, SOR/2022-144, s. 40]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 275",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-275.html"
+  },
+  {
+    "id": "SOR-2018-108-s276",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "276",
+    "marginal_note": "Graded Canadian honey",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION J - Honey",
+    "text": "276 The label of prepackaged honey that is produced in Canada and graded in accordance with these Regulations must bear the expression “Product of Canada” or “produit du Canada” or “Canadian Honey” or “miel canadien”.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 276",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-276.html"
+  },
+  {
+    "id": "SOR-2018-108-s277",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "277",
+    "marginal_note": "Imported prepackaged honey",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION J - Honey",
+    "text": "277\n(1) The label of imported prepackaged honey must bear the expression “Product of” or “produit de” followed by the name of the foreign state of origin.\n(2) [Type size] In the case of imported prepackaged honey, other than consumer prepackaged honey, that information must be shown in characters that are at least 9.5 mm in height.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 277",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-277.html"
+  },
+  {
+    "id": "SOR-2018-108-s278",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "278",
+    "marginal_note": "Honey packaged from imported honey",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION J - Honey",
+    "text": "278 The label of consumer prepackaged honey that was packaged from imported honey and graded in accordance with these Regulations must bear the expressions “Product of” and “produit de” followed by the name of the foreign state of origin.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 278",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-278.html"
+  },
+  {
+    "id": "SOR-2018-108-s279",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "279",
+    "marginal_note": "Blend of Canadian and imported honey",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION J - Honey",
+    "text": "279\n(1) The label of prepackaged honey that is a blend of imported honey and Canadian honey and that is graded in accordance with these Regulations must bear the expression “A Blend of Canadian and (naming the foreign state or states of origin) Honey” or “mélange de miel canadien et de miel (indication de l’État étranger ou des États étrangers d’origine)” or “A Blend of (naming the foreign state or states of origin) Honey and Canadian Honey” or “mélange de miel (indication de l’État étranger ou des États étrangers d’origine) et de miel canadien”.\n(2) [Sources of honey] The states of origin, Canadian or foreign, must be shown in descending order of the proportion of honey from each state.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 279",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-279.html"
+  },
+  {
+    "id": "SOR-2018-108-s280",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "280",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION K - Maple Products",
+    "text": "280 [Repealed, SOR/2022-144, s. 41]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 280",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-280.html"
+  },
+  {
+    "id": "SOR-2018-108-s281",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "281",
+    "marginal_note": "Imported maple products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION K - Maple Products",
+    "text": "281 The label of the following maple products must bear the name of the foreign state of origin:\n(a) any imported prepackaged maple syrup whose net quantity is 5 L or less; and\n(b) any other imported prepackaged maple product whose net quantity is 5 kg or less.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 281",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-281.html"
+  },
+  {
+    "id": "SOR-2018-108-s282",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "282",
+    "marginal_note": "Inspection legend — non-prepackaged edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "282\n(1) An edible meat product that is not prepackaged must bear\n(a) the inspection legend set out in Figure 1 of Schedule 2, if the edible meat product is sent or conveyed from one province to another or exported; and\n(b) the official inspection mark of the foreign state of origin, if the edible meat product is imported.\n(2) [Size of inspection legend] If an inspection legend or official inspection mark of a foreign state is applied directly on an edible meat product, the transverse axis passing through the centre of the legend or mark must be at least 25 mm in length.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 282",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-282.html"
+  },
+  {
+    "id": "SOR-2018-108-s283",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "283",
+    "marginal_note": "Label — non-prepackaged edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "283\n(1) A label must be applied or attached to an edible meat product that is not prepackaged, and must bear\n(a) the information required by paragraphs 218(1)(a) and (b) and 244.1(h) and sections 244.5 and 286 shown on the principal display panel;\n(b) the ingredients listed in descending order of their proportion by weight of the product; and\n(c) the components of the ingredients,\n(i) listed immediately after the ingredient of which they are components, in such a manner as to indicate that they are components of that ingredient,\n(ii) listed in descending order of their proportion by weight of the ingredient determined before they are combined to form the ingredient, and\n(iii) shown in accordance with sections B.01.009 and B.01.010 of the Food and Drug Regulations.\n(2) [Exception] If one or more components of an ingredient is shown in a list of ingredients, the ingredient is not required to be shown in the list if all of the components of the ingredient are shown in the list by their common names and in accordance with paragraph (1)(b) as if they were ingredients.",
+    "history": "SOR/2022-144, s. 42",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 283",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-283.html"
+  },
+  {
+    "id": "SOR-2018-108-s284",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "284",
+    "marginal_note": "Exception — omission or substitution of ingredient or component",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "284\n(1) In the case where it is an acceptable manufacturing practice for a licence holder to omit, from an edible meat product that is not prepackaged, any food that is ordinarily an ingredient of the meat product or a component of the ingredient, or substitute in whole or in part, in an edible meat product that is not prepackaged, any food for a food that is ordinarily an ingredient or a component of the ingredient, the list of ingredients on the label of the meat product may, for the 12‑month period beginning at the time the label is applied or attached to the edible meat product, show as ingredients of the meat product or components of the ingredients the food that may be omitted or substituted, if\n(a) all the foods that may be used as ingredients or components throughout the 12‑month period are shown in the list of ingredients;\n(b) it is clearly stated as part of the list of ingredients that the food shown as an ingredient or component may not be present in the meat product or that another food may be substituted; and\n(c) the food that may be omitted or substituted is grouped with foods of the same class of foods that are used as ingredients or components in the product and the foods within each of the groups of foods are listed in descending order of the proportion by weight in which they are likely to be used during the 12‑month period.\n(2) [Exception — varying proportions] In the case where it is an acceptable manufacturing practice for a licence holder to vary the proportions of ingredients of an edible meat product that is not prepackaged or components of the ingredients, the list of ingredients on the label of the edible meat product may, for the 12‑month period beginning at the time the label is applied or attached to the meat product, show the ingredients or components in the same proportions throughout the 12‑month period, if\n(a) it is clearly stated as part of the list of ingredients that the proportions indicated are subject to change; and\n(b) the ingredients or components are listed in descending order of the proportion by weight in which they are likely to be used during the 12‑month period.",
+    "history": "SOR/2022-144, s. 43",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 284",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-284.html"
+  },
+  {
+    "id": "SOR-2018-108-s285",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "285",
+    "marginal_note": "Definitions",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "285 The following definitions apply in sections 283 and 284.\ncomponent means an individual unit of food that is combined as an individual unit of food with one or more other individual units of food to form an ingredient. (constituant)\ningredient means an individual unit of food that is combined as an individual unit of food with one or more other individual units of food to form an integral unit of food that is an edible meat product. (ingrédient)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 285",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-285.html"
+  },
+  {
+    "id": "SOR-2018-108-s286",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "286",
+    "marginal_note": "Prepackaged edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "286 The label of a prepackaged edible meat product must bear on the principal display panel a statement that indicates that the meat product must be kept refrigerated or kept frozen, as the case may be, unless the meat product\n(a) is in a hermetically sealed package and is commercially sterile;\n(b) is dried to attain a water activity of 0.85 or less;\n(c) has a pH of 4.6 or less;\n(d) is packaged in salt or a saturated salt solution; or\n(e) is fermented and has a pH of 5.3 or less, and a water activity of 0.90 or less, at the end of the fermentation.",
+    "history": "SOR/2022-144, s. 44",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 286",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-286.html"
+  },
+  {
+    "id": "SOR-2018-108-s287",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "287",
+    "marginal_note": "Inspection legend — prepackaged edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "287\n(1) The label of a prepackaged edible meat product must also bear\n(a) the inspection legend set out in Figure 1 or 2 of Schedule 2, if the prepackaged edible meat product is sent or conveyed from one province to another or exported; and\n(b) the official inspection mark of the foreign state of origin, if the prepackaged edible meat product is imported.\n(2) [Principal display panel] In the case of a prepackaged edible meat product, other than a consumer prepackaged meat product, the principal display panel must bear the inspection legend or the official inspection mark of the foreign state of origin.\n(3) [Tamper-resistant seal] Despite subsection (2), in the case of a prepackaged edible meat product, other than a consumer prepackaged meat product, the inspection legend or the official inspection mark of the foreign state of origin may be shown on the tamper-resistant seal, if such a seal is used, unless that seal is applied to the bottom of the container.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 287",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-287.html"
+  },
+  {
+    "id": "SOR-2018-108-s288",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "288",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "288 [Repealed, SOR/2022-144, s. 45]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 288",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-288.html"
+  },
+  {
+    "id": "SOR-2018-108-s289",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "289",
+    "marginal_note": "Animal species",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "289 The label of an edible meat product may describe the meat product as, or as being derived from, a carcass or part of a carcass or a cut, organ or tissue of a food animal only if the label bears the name of the animal species, as it is commonly known, from which the meat product was derived.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 289",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-289.html"
+  },
+  {
+    "id": "SOR-2018-108-s290",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "290",
+    "marginal_note": "Ready-to-eat edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "290\n(1) The label of an edible meat product may bear a word or expression that indicates or suggests that it is a ready-to-eat product only if the requirements of section 47 are met in respect of the edible meat product.\n(2) [Cooked or fully cooked edible meat product] The label may also bear the word or expression “Cooked” or “Fully Cooked” provided the word or expression is in close proximity to the common name and the product has been subjected to heat for a time sufficient to produce the characteristics of a cooked meat product in respect of friability, colour, texture and flavour.",
+    "history": "SOR/2022-144, s. 46",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 290",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-290.html"
+  },
+  {
+    "id": "SOR-2018-108-s291",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "291",
+    "marginal_note": "Uncooked meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "291 The label of a prepackaged edible meat product that is not a ready-to-eat product but could be mistaken for one must bear\n(a) the expression “Must Be Cooked” or “doit être cuit” or “Raw Product” or “produit cru” or the word “Uncooked” or “non cuit”, or any equivalent word or expression, on the principal display panel, in close proximity to the common name, to indicate that the meat product requires cooking before consumption; and\n(b) comprehensive cooking instructions — such as a combination of internal temperature and cooking time — that, if followed, will result in a ready-to-eat meat product.",
+    "history": "SOR/2022-144, s. 47",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 291",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-291.html"
+  },
+  {
+    "id": "SOR-2018-108-s292",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "292",
+    "marginal_note": "Prepackaged poultry carcass",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "292 In the case of a prepackaged poultry carcass, if the carcass is dressed or partially dressed and has been graded, the common name must be shown on\n(a) the part of the package that lies on or over the anterior centre of the breast of the poultry, if the carcass is individually packaged; or\n(b) on a tag that is attached to the V of the wishbone of the poultry carcass, if it is not individually packaged.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 292",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-292.html"
+  },
+  {
+    "id": "SOR-2018-108-s293",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "293",
+    "marginal_note": "Seasoned consumer prepackaged poultry carcass",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "293 In the case of a consumer prepackaged poultry carcass, if the carcass is dressed or partially dressed, has been graded in accordance with these Regulations and has been seasoned, the label must bear the words “Seasoned” and “assaisonné”.",
+    "history": "SOR/2022-144, s. 48",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 293",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-293.html"
+  },
+  {
+    "id": "SOR-2018-108-s294",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "294",
+    "marginal_note": "Poultry carcass — not individually packaged",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "294 In the case of a prepackaged poultry carcass, if the carcass is dressed or partially dressed, has been graded in accordance with these Regulations, and is not individually packaged, a tag must be attached to the V of the wishbone of the poultry carcass that bears the name and principal place of business of the person by or for whom the poultry carcass was packaged.",
+    "history": "SOR/2022-144, s. 48",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 294",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-294.html"
+  },
+  {
+    "id": "SOR-2018-108-s295",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "295",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "295 [Repealed, SOR/2022-144, s. 48]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 295",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-295.html"
+  },
+  {
+    "id": "SOR-2018-108-s296",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "296",
+    "marginal_note": "Label of edible meat products — exception",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "296\n(1) An edible meat product whose label does not meet the requirements of these Regulations may be sent or conveyed from an establishment that is identified in a licence if\n(a) it is a prepackaged meat product, other than a consumer prepackaged meat product, that is sealed with a tamper-resistant seal or it is in a conveyance that is sealed with a tamper-resistant seal;\n(b) it is sent or conveyed to another establishment where meat products are manufactured, processed, treated, preserved, graded, packaged or labelled by a licence holder; and\n(c) it is accompanied by\n(i) a document from the licence holder that states that the meat product is identified as edible under section 125, and\n(ii) a list of ingredients that meets the requirements of the Food and Drug Regulations that apply in respect of a prepackaged product as defined in subsection B.01.001(1) of those Regulations.\n(2) [Tamper-resistant seal] The tamper-resistant seal on the prepackaged meat product or conveyance must not be broken until after the meat product arrives at the other establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 296",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-296.html"
+  },
+  {
+    "id": "SOR-2018-108-s297",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "297",
+    "marginal_note": "Imported edible meat products",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "297\n(1) The label of an imported edible meat product must bear the expression “Product of” or “produit de”, followed by the name of the foreign state of origin, in close proximity to the common name.\n(2) [Type size] The information must, whether or not the edible meat product is a consumer prepackaged meat product, be shown in characters of the height required by subsections 210(2) and (3).\n(3) [Subsequent packaging or labelling] This section applies whether or not the imported edible meat product is subsequently packaged or labelled in Canada without being manufactured or prepared in Canada.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 297",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-297.html"
+  },
+  {
+    "id": "SOR-2018-108-s298",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "298",
+    "marginal_note": "Imported consumer prepackaged poultry carcasses",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 3 - Specific Requirements for Certain Foods",
+    "heading": "SUBDIVISION L - Edible Meat Products",
+    "text": "298 In the case of an imported consumer prepackaged poultry carcass, if the carcass is dressed or partially dressed and has been graded in accordance with these Regulations, the information required by subsection 297(1) must be shown in the same colour as the grade name.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 298",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-298.html"
+  },
+  {
+    "id": "SOR-2018-108-s299",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "299",
+    "marginal_note": "Consumer prepackaged food",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 4 - Exception",
+    "heading": "DIVISION 4 - Exception",
+    "text": "299 Paragraphs 199(1)(a) and 199(2)(a), subsections 199(3) to (5) and sections 200, 216, 221 to 224 and 229 to 241 do not apply in respect of a consumer prepackaged food that is\n(a) manufactured, prepared, produced, packaged or labelled for use by commercial or industrial enterprises or institutions without being sold by them as a consumer prepackaged food;\n(b) manufactured, prepared, produced, packaged or labelled only for sale to or by a duty-free shop; or\n(c) distributed to one or more persons for no consideration.",
+    "history": "SOR/2022-144, s. 50",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 299",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-299.html"
+  },
+  {
+    "id": "SOR-2018-108-s300",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "300",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 4 - Exception",
+    "heading": "DIVISION 4 - Exception",
+    "text": "300 [Repealed, SOR/2022-144, s. 51]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 300",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-300.html"
+  },
+  {
+    "id": "SOR-2018-108-s301",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "301",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 4 - Exception",
+    "heading": "DIVISION 4 - Exception",
+    "text": "301 [Repealed, SOR/2022-144, s. 51]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-301.html"
+  },
+  {
+    "id": "SOR-2018-108-s302",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "302",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 4 - Exception",
+    "heading": "DIVISION 4 - Exception",
+    "text": "302 [Repealed, SOR/2022-144, s. 51]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-302.html"
+  },
+  {
+    "id": "SOR-2018-108-s303",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "303",
+    "marginal_note": "",
+    "part": "PART 11 - Labelling",
+    "division": "DIVISION 4 - Exception",
+    "heading": "DIVISION 4 - Exception",
+    "text": "303 [Repealed, SOR/2022-144, s. 51]",
+    "history": "",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-303.html"
+  },
+  {
+    "id": "SOR-2018-108-s304",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "304",
+    "marginal_note": "Definitions",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "304 The following definitions apply in this Part.\nbeef carcass has the same meaning as in the Grades Document. (carcasse de boeuf)\nbison carcass has the same meaning as in the Grades Document. (carcasse de bison)\ngrader means a person designated as a grader under subsection 13(3) of the Canadian Food Inspection Agency Act for the purposes of the Act. (classificateur)\ngrade roller means a tool that is used to apply a roller brand on each side of a livestock carcass. (rouleau à estampiller)\nGrades Document means the document entitled Beef, Bison and Veal Carcass Grade Requirements, prepared by the Canadian Beef Grading Agency and published on its website, as amended from time to time. (Document de classification)\ngrade stamp means a mark that is applied to a livestock carcass and that shows the grade name and the grader’s code. (cachet de classification)\ngrade stamp applicator means a tool that is used to apply a grade stamp or a yield stamp to a livestock carcass. (applicateur de cachet de classification)\ngrading stand means a platform that is used for grading livestock carcasses. (plate-forme de classification)\nidentification code means a distinct code that is applied to a food animal before slaughter and grading to enable the food animal to be traced. (code d’identification)\nknife-rib means to cut the left side, or the left and right sides, of a beef carcass or bison carcass in the following locations by severing the vertebrae and cutting 15 cm or more beyond the longissimus muscles in order to expose those muscles for evaluation by a grader:\n(a) in the case of a beef carcass, between the 12th and 13th ribs; and\n(b) in the case of a bison carcass, between the 11th and 12th ribs. (incision transversale)\nlot means a group of food animals or a quantity of livestock carcasses that, for any reason, is considered together for inspection. (lot)\nmarketing agency means a board or commission that is established under an Act of a province that regulates the marketing of bovine or ovine animals. (office de commercialisation)\nmeat inspection stamp means\n(a) an inspection legend that is prescribed under section 179 in respect of a meat product; or\n(b) a mark that is authorized under an Act of a province to be applied to or used in connection with a livestock carcass or poultry carcass after inspection. (cachet d’inspection de viande)\nmusculature means the size and shape of the muscles of a livestock carcass. (musculature)\novine carcass has the same meaning as in the Compendium. (carcasse d’ovin)\nprimal cut means\n(a) in the case of a beef carcass or bison carcass, the round, sirloin, short loin, rib or chuck of the carcass side; and\n(b) in the case of an ovine carcass or veal carcass, the leg, loin or foresaddle of the carcass side. (coupe primaire)\nproducer means any person who sells livestock for slaughter. (producteur)\nprovincial establishment means an establishment\n(a) that is registered under an Act of a province that regulates the inspection of livestock carcasses or poultry carcasses; or\n(b) where livestock carcasses or poultry carcasses are prepared by any person who is authorized to do so under an Act of a province that regulates the inspection of those carcasses. (établissement provincial)\nroller brand means the mark that is applied to a beef carcass and that shows the grade name and the number that is assigned to the establishment where the livestock carcass is graded. (marque d’estampillage)\nsub-primal cut means a cut of meat that is greater than 125 cm3 and that is derived from a beef carcass or a primal cut of a beef carcass. (coupe sous-primaire)\ntrim means to remove all or part of the external fat from a livestock carcass. (parer)\nveal carcass has the same meaning as in the Grades Document. (carcasse de veau)\nweighmaster means an employee of an establishment that is identified in a licence or of a provincial establishment who is trained to operate a scale that is approved under section 3 of the Weights and Measures Act. (peseur)\nyield class has the same meaning as in the Compendium or the Grades Document. (catégorie de rendement)\nyield stamp has the same meaning as in the Compendium or the Grades Document. (cachet de rendement)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-304.html"
+  },
+  {
+    "id": "SOR-2018-108-s305",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "305",
+    "marginal_note": "Definition of grade name in Act",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 2 - Grade Names",
+    "heading": "DIVISION 2 - Grade Names",
+    "text": "305 For the purposes of the definition grade name in section 2 of the Act, the grade names that are set out in the Compendium, the Fresh Fruit and Vegetable Grades Document and the Grades Document are prescribed in respect of foods.",
+    "history": "SOR/2025-192, s. 15",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-305.html"
+  },
+  {
+    "id": "SOR-2018-108-s306",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "306",
+    "marginal_note": "Mandatory grading",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 3 - Grading",
+    "heading": "DIVISION 3 - Grading",
+    "text": "306\n(1) Any eggs, fish, fresh fruits or vegetables, processed fruit or vegetable products, honey, maple syrup or beef carcass in respect of which grades are prescribed by these Regulations that are sent or conveyed from one province to another or that are imported or exported must\n(a) be graded;\n(b) meet the requirements that are set out in the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document in respect of the applicable grade of that food; and\n(c) be labelled, in accordance with the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document, with the applicable grade name that is set out in the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document.\n(2) [Exception — subsection (1)] Subsection (1) does not apply in respect of\n(a) frozen gutted Pacific salmon;\n(b) fresh fruits or vegetables that are exported;\n(b.1) fresh fruits or vegetables that are sent or conveyed from one province to another, or that are imported, for manufacturing, processing or preserving;\n(c) fresh blueberries, fresh cantaloupes, fresh crabapples, fresh cranberries, fresh field rhubarb and fresh strawberries;\n(d) if they are in a hermetically sealed package, mixed vegetables (macédoine), stewed tomatoes, tomato puree, tomato pulp, tomato paste, tomato ketchup and tomato chili sauce;\n(e) a beef carcass, or a carcass side, hind quarter, front quarter, primal cut or sub-primal cut of a beef carcass that has been imported, in the following cases:\n(i) if it is prepackaged, its container is labelled with the expression “Ungraded Beef” or “boeuf non classifié”, and\n(ii) if it is not prepackaged, it is accompanied by documents for presentation to an inspector or grader that show that it has not been graded; and\n(f) a beef carcass, or a carcass side, hind quarter, front quarter, primal cut or sub-primal cut of a beef carcass, that is sent or conveyed from one province to another or exported, in the following cases:\n(i) if it is prepackaged, its container is labelled with the expression “Ungraded Beef” or “boeuf non classifié”, and\n(ii) if it is not prepackaged, it is accompanied by documents for presentation to an inspector or grader that show that it has not been graded.\n(3) [Exception — paragraphs (1)(b) and (c)] Paragraphs (1)(b) and (c) do not apply in respect of\n(a) any processed fruit or vegetable product that does not meet the requirements of the Regulations with respect to grade and that is sent or conveyed from one province to another, if it is labelled with the words “Substandard” or “sous-régulier”;\n(b) honey that does not meet the requirements of the Regulations with respect to grade and that is sent or conveyed from one province to another, if it is labelled with the words “Substandard” or “sous-régulier”; and\n(c) honey that does not meet the requirements of the Regulations with respect to grade and that is exported, if the information on the label or the container with respect to the quality of the honey is not false, misleading or deceptive or is not likely to create an erroneous impression.\n(4) [Exception — paragraph (1)(c)] Paragraph 1(c) does not apply in respect of\n(a) a food that is imported, if the Compendium or the Fresh Fruit and Vegetable Grades Document indicates that it must be labelled with a grade designation that is established by the foreign state of origin and if the imported food is labelled with that grade designation, shown in accordance with sections 205, 206 and 312 as if it were a grade name, rather than with a grade name;\n(b) prepackaged fresh fruits or vegetables that are imported, sold in their original container and labelled with a grade designation that is established by the foreign state of origin, if they meet the requirements of the foreign state in respect of that grade designation and those requirements are substantially equivalent to any requirements that apply under these Regulations;\n(c) imported prepackaged fresh fruits or vegetables, other than consumer prepackaged fresh fruits or vegetables, if they are graded and meet the requirements of the Compendium or the Fresh Fruit and Vegetable Grades Document in respect of that grade;\n(d) a beef carcass, or a carcass side, hind quarter, front quarter, primal cut or sub-primal cut of a beef carcass, that is not prepackaged and that is imported if\n(i) it is graded and labelled in accordance with the requirements, in respect of grades of beef carcasses, that are established by the foreign state of origin, or\n(ii) it is accompanied by documents for presentation to an inspector or grader that show the grade designation that is established by the foreign state of origin; and\n(e) a beef carcass, or a carcass side, hind quarter, front quarter, primal cut or sub-primal cut of a beef carcass, that is not prepackaged and does not bear a grade name, and that is sent or conveyed from one province to another, if it is accompanied by documents, for presentation to an inspector or grader, that show its grade name.",
+    "history": "SOR/2025-192, s. 16",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 306",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-306.html"
+  },
+  {
+    "id": "SOR-2018-108-s307",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "307",
+    "marginal_note": "Optional grading",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 3 - Grading",
+    "heading": "DIVISION 3 - Grading",
+    "text": "307 The following foods for which grades are prescribed by these Regulations, if they are graded and sent or conveyed from one province to another, or imported or exported, must meet the requirements that are set out in the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document in respect of the applicable grade of that food and must be labelled, in accordance with the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document, with the applicable grade name that is set out in the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document:\n(a) a food referred to in paragraphs 306(2)(a), (c) and (d);\n(b) a dairy product, except for a dairy product that is exported;\n(c) a bison carcass, ovine carcass or veal carcass; and\n(d) a poultry carcass that is dressed or partially dressed.",
+    "history": "SOR/2025-192, s. 17",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 307",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-307.html"
+  },
+  {
+    "id": "SOR-2018-108-s308",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "308",
+    "marginal_note": "Authorized application or use",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 3 - Grading",
+    "heading": "DIVISION 3 - Grading",
+    "text": "308\n(1) Subject to subsection (2), a licence holder is authorized to apply a grade name to, and use a grade name in connection with, a food that is identified in their licence if\n(a) the food meets the requirements of paragraphs 8(1)(a) to (d);\n(b) the food meets the requirements that are set out in the Compendium, the Fresh Fruit and Vegetable Grades Document or the Grades Document in respect of the applicable grade of that food;\n(c) the food complies with any standards that are set out in the Standards of Identity Document;\n(d) in the case of a dairy product, an egg, fish, a processed fruit or vegetable product, honey or maple syrup, the food has been graded by a licence holder;\n(e) in the case of a livestock carcass or poultry carcass that is dressed or partially dressed, the food has been graded by a grader; and\n(f) the food is packaged and labelled in accordance with these Regulations.\n(2) [Livestock carcass or poultry carcass] In the case of a livestock carcass or a poultry carcass that is dressed or partially dressed, only the persons who are referred to in the Compendium or the Grades Document are authorized, under the circumstances set out in the Compendium or the Grades Document, to apply a grade name to, or use a grade name in connection with, a food in accordance with this Part.",
+    "history": "SOR/2025-192, s. 18",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 308",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-308.html"
+  },
+  {
+    "id": "SOR-2018-108-s309",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "309",
+    "marginal_note": "Imported foods — no prescribed grade name",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 3 - Grading",
+    "heading": "DIVISION 3 - Grading",
+    "text": "309 A food that is imported and in respect of which no grade name is prescribed by these Regulations may be labelled with the grade designation that is established by the foreign state of origin if\n(a) the food meets the requirements for the grade designation that are established by that foreign state;\n(b) the food is labelled in accordance with these Regulations; and\n(c) the name of that foreign state of origin is clearly indicated on the label.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 309",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-309.html"
+  },
+  {
+    "id": "SOR-2018-108-s310",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "310",
+    "marginal_note": "Authorized reproduction",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 3 - Grading",
+    "heading": "DIVISION 3 - Grading",
+    "text": "310 The following persons are authorized to reproduce a grade name:\n(a) printers of labels or manufacturers of packages, if the labels or packages that bear the grade name are provided to a person who is authorized to apply or use the grade name under section 308;\n(b) publishers of documents on the subject of a food that is graded;\n(c) publishers of documents that advertise a food that is graded; and\n(d) manufacturers of grade stamp applicators or grade rollers, if the grade stamps applicators or grade rollers are provided to a grader.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 310",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-310.html"
+  },
+  {
+    "id": "SOR-2018-108-s311",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "311",
+    "marginal_note": "Advertising or sale",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 3 - Grading",
+    "heading": "DIVISION 3 - Grading",
+    "text": "311 Any person is authorized to use a grade name in the advertising or sale of a food if the food is labelled with the grade name in accordance with these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-311.html"
+  },
+  {
+    "id": "SOR-2018-108-s312",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "312",
+    "marginal_note": "Labelling of grade name — consumer prepackaged food",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION A - General",
+    "text": "312\n(1) In the case of a consumer prepackaged food, the grade name must be shown\n(a) on the principal display panel or in the manner set out in the Compendium or the Fresh Fruit and Vegetable Grades Document; and\n(b) in characters of the height that is required by another provision in this Division or, if there is no such provision, in characters of at least the minimum character height that is set out in column 2 of Schedule 6 for the area of a principal display surface that is set out in column 1.\n(2) [Fresh fruits or vegetables] Despite paragraph (1)(b), in the case of consumer prepackaged fresh fruits or vegetables, the grade name must be shown in characters that are at least 1.6 mm in height.",
+    "history": "SOR/2025-192, s. 19",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-312.html"
+  },
+  {
+    "id": "SOR-2018-108-s313",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "313",
+    "marginal_note": "Illustration of grade name",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION A - General",
+    "text": "313 A grade name that is applied to a beef carcass, bison carcass, ovine carcass, veal carcass, poultry carcass that is dressed or partially dressed, dairy product or egg must be shown as illustrated in the Compendium or the Grades Document.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 313",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-313.html"
+  },
+  {
+    "id": "SOR-2018-108-s314",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "314",
+    "marginal_note": "Grade name — prepackaged eggs",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION B - Eggs",
+    "text": "314\n(1) The grade name on prepackaged eggs must be shown\n(a) in the case of a tray with an overwrap or an egg carton, on the top of the tray or egg carton; and\n(b) in the case of a container, other than a tray with an overwrap or an egg carton, in a central location on the container, except the top or the bottom.\n(2) [Exception — paragraph (1)(a)] The grade name is not required to be shown on trays with an overwrap or on egg cartons that are packaged inside of a second container if the grade name is shown on the second container and the second container is sent or conveyed to an establishment where eggs are graded, packaged and labelled by a licence holder.\n(3) [Exception — paragraph (1)(b)] If consumer prepackaged eggs in a container other than a tray with an overwrap or an egg carton are packaged inside of a second container, the grade name is not required to be shown on the second container if the grade name is easily visible and legible without opening the second container and the grade name is not obscured by the second container.",
+    "history": "SOR/2022-144, s. 52(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 314",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-314.html"
+  },
+  {
+    "id": "SOR-2018-108-s315",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "315",
+    "marginal_note": "Type size",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION B - Eggs",
+    "text": "315 The grade name on prepackaged eggs must be shown in characters that are at least the following height:\n(a) in the case of a tray with an overwrap or an egg carton of eggs graded Canada A or Canada B, 1.5 mm for the word “Canada” and 3 mm for “A” or “B”;\n(b) in the case of a tray with an overwrap or an egg carton of eggs graded Canada C or Canada Nest Run, 1.5 mm;\n(c) in the case of a container, other than a tray with an overwrap or an egg carton, that contains eggs graded Canada A or Canada B, 6 mm for the word “Canada” and 13 mm for “A” or “B”; and\n(d) in the case of a container, other than a tray with an overwrap or an egg carton, that contains eggs graded Canada C or Canada Nest Run, 13 mm.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 315",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-315.html"
+  },
+  {
+    "id": "SOR-2018-108-s316",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "316",
+    "marginal_note": "Eggs — Canada A",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION B - Eggs",
+    "text": "316 Eggs that are graded Canada A must be labelled with any applicable size designation that is set out in the Compendium. The size designation must be shown on the container in close proximity to the grade name.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 316",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-316.html"
+  },
+  {
+    "id": "SOR-2018-108-s317",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "317",
+    "marginal_note": "Prepackaged fish",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION C - Fish",
+    "text": "317 Prepackaged fish that is sent or conveyed from one province to another or that is imported or exported must be labelled with any applicable class and size designation that is set out in the Compendium. The class name or size designation must be shown in close proximity to the grade name and in characters that are at least 3.2 mm in height.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 317",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-317.html"
+  },
+  {
+    "id": "SOR-2018-108-s318",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "318",
+    "marginal_note": "Second container",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION C - Fish",
+    "text": "318 If consumer prepackaged fish that is labelled in accordance with these Regulations is placed inside of a second container and the resulting product is consumer prepackaged fish, the second container is not required to be labelled with the grade name.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 318",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-318.html"
+  },
+  {
+    "id": "SOR-2018-108-s319",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "319",
+    "marginal_note": "Type size",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION C - Fish",
+    "text": "319 The grade name of prepackaged fish must be shown in characters that are at least 3.2 mm in height if the declaration of net quantity is 900 g or less.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 319",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-319.html"
+  },
+  {
+    "id": "SOR-2018-108-s320",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "320",
+    "marginal_note": "Grade name — prepackaged fresh fruits or vegetables",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION D - Fresh Fruits or Vegetables",
+    "text": "320\n(1) The grade name of prepackaged fresh fruits or vegetables, other than consumer prepackaged fresh fruits or vegetables, must be shown\n(a) on any surface of the container, except the bottom; and\n(b) in characters that are at least 1.6 mm in height.\n(2) [Repealed, SOR/2025-192, s. 20]\n(3) [Exception — second container] If prepackaged fresh fruits or vegetables that are labelled in accordance with these Regulations are placed inside of a second container and the resulting product is prepackaged fresh fruits or vegetables, other than consumer prepackaged fresh fruits or vegetables, the second container is not required to be labelled with the grade name if the grade name is easily visible and legible without having to open the second container and the grade name is not obscured by the second container.",
+    "history": "SOR/2022-144, s. 53(E); SOR/2025-192, s. 20",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 320",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-320.html"
+  },
+  {
+    "id": "SOR-2018-108-s321",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "321",
+    "marginal_note": "Size designation",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION D - Fresh Fruits or Vegetables",
+    "text": "321 Fresh fruits or vegetables that are sent or conveyed from one province to another or imported may be labelled with the applicable size designation, if any, that is set out in the Compendium or the Fresh Fruit and Vegetable Grades Document. Any size designation on the label must be shown in close proximity to the grade name and in characters that are at least 1.6 mm in height.",
+    "history": "SOR/2025-192, s. 21",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 321",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-321.html"
+  },
+  {
+    "id": "SOR-2018-108-s322",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "322",
+    "marginal_note": "Size designation",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION E - Processed Fruit or Vegetable Products",
+    "text": "322\n(1) A processed fruit or vegetable product that is sent or conveyed from one province to another or that is imported or exported must be labelled with any applicable size designation that is set out in the Compendium. The size designation must be shown in close proximity to the grade name in characters that are at least 1.6 mm in height.\n(2) [Exception] Despite subsection (1), green or wax beans, peas, lima beans, asparagus tips or spears, whole white potatoes, whole carrots or cut carrots-whole style that are in a hermetically sealed package and have not been size graded or that are not all of the same size may be labelled, as the case may be, with the expression\n(a) “Ungraded as to Size” or “non calibré”; or\n(b) “Assorted Sizes” or “grosseurs assorties” or “Mixed Sizes” or “grosseurs mixtes”.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 322",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-322.html"
+  },
+  {
+    "id": "SOR-2018-108-s323",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "323",
+    "marginal_note": "Grade name — prepackaged honey",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION F - Honey",
+    "text": "323 The grade name of prepackaged honey, other than consumer prepackaged honey, must be shown\n(a) on at least one side or one end of the container; and\n(b) in characters that are at least 9.5 mm in height.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 323",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-323.html"
+  },
+  {
+    "id": "SOR-2018-108-s324",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "324",
+    "marginal_note": "Colour class",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION F - Honey",
+    "text": "324 Honey that is sent or conveyed from one province to another or that is imported or exported must be labelled with any applicable colour class that is set out in the Compendium. The colour class must be shown on the container, in close proximity to the grade name,\n(a) in the case of consumer prepackaged honey, in characters that are of at least the minimum character height that is set out in column 2 of Schedule 6 for the area of a principal display surface that is set out in column 1; or\n(b) in the case of prepackaged honey other than consumer prepackaged honey, in the manner set out in paragraphs 323(a) and (b).",
+    "history": "SOR/2022-144, s. 54(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 324",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-324.html"
+  },
+  {
+    "id": "SOR-2018-108-s325",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "325",
+    "marginal_note": "Colour class",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION G - Maple Syrup",
+    "text": "325 Maple syrup that is graded Canada Grade A and is sent or conveyed from one province to another or exported, or that is graded Grade A and is imported, must be labelled with the applicable colour class that is set out in the Compendium. The colour class must be shown on the container in characters of at least the minimum character height that is set out in column 2 of Schedule 6 for the area of a principal display surface that is set out in column 1.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 325",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-325.html"
+  },
+  {
+    "id": "SOR-2018-108-s326",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "326",
+    "marginal_note": "Prepackaged cut of beef",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION H - Livestock Carcasses",
+    "text": "326 A grade name that is applied to a prepackaged primal cut or sub-primal cut of a beef carcass must correspond to the grade of the beef carcass from which it is cut.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 326",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-326.html"
+  },
+  {
+    "id": "SOR-2018-108-s327",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "327",
+    "marginal_note": "Beef — Canada AAA",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION H - Livestock Carcasses",
+    "text": "327 A cut from a beef carcass that is graded Canada AAA and that is exported in a container may be labelled with the expression “Canada Choice” or “Choix Canada” instead of the grade name.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 327",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-327.html"
+  },
+  {
+    "id": "SOR-2018-108-s328",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "328",
+    "marginal_note": "Livestock carcass — removal of marking",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION H - Livestock Carcasses",
+    "text": "328\n(1) A grade stamp, roller brand or yield stamp must not be removed from a livestock carcass or a primal cut of a livestock carcass unless the removal is at the direction of and under the supervision of a grader or the livestock carcass or primal cut is being trimmed for further processing.\n(2) [Removal of marked fat] If fat that is marked with a grade stamp, roller brand or yield stamp is removed from a livestock carcass or a primal cut, the fat must be disposed of under a grader’s supervision unless the fat is\n(a) reapplied to the same livestock carcass or primal cut from which it was removed; or\n(b) applied, under a grader’s supervision, to another livestock carcass or primal cut that bears the same grade stamp, roller brand or yield stamp.\n(3) [Beef carcass — rib] If the carcass referred to in paragraph (2)(b) is a beef carcass that is graded Canada A, Canada AA, Canada AAA or Canada Prime, the fat must be applied to the rib of the carcass.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 328",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-328.html"
+  },
+  {
+    "id": "SOR-2018-108-s329",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "329",
+    "marginal_note": "Livestock carcass — additional marks",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION H - Livestock Carcasses",
+    "text": "329 A livestock carcass or primal cut of a livestock carcass that is marked with a grade stamp, roller brand or yield stamp may bear another mark only if\n(a) the mark is shown no more than once on the livestock carcass or once on each primal cut;\n(b) the mark is shown alone or in combination with a date;\n(c) the size in height and width of the mark or, if a date is shown, of the mark and date in combination does not exceed 76 mm; and\n(d) the mark and any date do not touch the grade stamp, the roller brand or the yield stamp.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 329",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-329.html"
+  },
+  {
+    "id": "SOR-2018-108-s330",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "330",
+    "marginal_note": "Grade name — poultry carcass",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION I - Poultry Carcasses",
+    "text": "330\n(1) The grade name of a poultry carcass must be shown\n(a) in the case of a poultry carcass that is individually packaged, on the part of the package that lies on or over the anterior centre of the breast of the poultry; and\n(b) in the case of a poultry carcass that is not individually packaged, on a tag that is attached to the V of the wishbone of the carcass.\n(2) [Type size] The grade name of a poultry carcass must be shown in characters that are\n(a) in the case of poultry carcass that is not individually packaged or is in a container labelled “not for further processing” or « aucune transformation ultérieure » and individually wrapped, at least 1.5 mm in height;\n(b) in the case of a consumer prepackaged poultry carcass graded Canada A or Canada C that has a net weight of 1 kg or less, at least 3 mm in height;\n(c) in the case of a consumer prepackaged poultry carcass graded Canada A or Canada C that has a net weight of more than 1 kg but not more than 5 kg, at least 6 mm in height;\n(d) in the case of a consumer prepackaged poultry carcass graded Canada A or Canada C that has a net weight of more than 5 kg, at least 9 mm in height;\n(e) in the case of a consumer prepackaged poultry carcass graded Canada Utility that has a net weight of 5 kg or less, at least 3 mm in height;\n(f) in the case of a consumer prepackaged poultry carcass graded Canada Utility that has a net weight of more than 5 kg, at least 5 mm in height; and\n(g) in the case of a prepackaged poultry carcass, other than a consumer prepackaged poultry carcass, at least 6 mm in height.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 330",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-330.html"
+  },
+  {
+    "id": "SOR-2018-108-s331",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "331",
+    "marginal_note": "Packaging in same container",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 4 - Packaging and Labelling",
+    "heading": "SUBDIVISION I - Poultry Carcasses",
+    "text": "331 Only graded poultry carcasses that are dressed or partially dressed and that have the same common name may be packaged in the same container.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 331",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-331.html"
+  },
+  {
+    "id": "SOR-2018-108-s332",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "332",
+    "marginal_note": "Conditions for grading",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION A - Grading of Eggs",
+    "text": "332\n(1) A licence holder may grade an egg only if the egg\n(a) is edible;\n(b) does not emit an abnormal odour;\n(c) is not mouldy;\n(d) has not been in an incubator;\n(e) does not have any internal defect; and\n(f) is of a usual colour.\n(2) [Exception] Despite paragraph (1)(e), a licence holder may grade and apply the grade name Canada C to an egg that has a particle of the oviduct or a blood spot neither of which exceeds 3 mm in diameter.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 332",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-332.html"
+  },
+  {
+    "id": "SOR-2018-108-s333",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "333",
+    "marginal_note": "Ungraded eggs",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION A - Grading of Eggs",
+    "text": "333\n(1) Ungraded eggs that are received at an establishment where eggs are graded by a licence holder must be graded and labelled with the applicable grade name that is set out in the Compendium or, if they do not meet the requirements in respect of any grade that are set out in these Regulations, they must be rejected.\n(2) [Rejected eggs] Eggs that are rejected must be destroyed or be placed in a container that is labelled with the words “Rejects” and “rejetés”.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 333",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-333.html"
+  },
+  {
+    "id": "SOR-2018-108-s334",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "334",
+    "marginal_note": "Request for grading",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION B - Grading of Livestock Carcasses",
+    "text": "334 A grader may grade a livestock carcass in an establishment that is identified in a licence or in a provincial establishment if one of the following persons has requested in writing that the carcass be graded:\n(a) any person who is in authority in the establishment;\n(b) any producer; or\n(c) the person who is in possession of the livestock carcass.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 334",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-334.html"
+  },
+  {
+    "id": "SOR-2018-108-s335",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "335",
+    "marginal_note": "Conditions for grading",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION B - Grading of Livestock Carcasses",
+    "text": "335 A grader may grade a livestock carcass if\n(a) the carcass bears a meat inspection stamp or, in the case of an imported beef carcass, the official inspection mark of the foreign state of origin;\n(b) the grading takes place\n(i) in the case of a bison carcass or ovine carcass, in the establishment that is identified in a licence, or the provincial establishment, where the animal was slaughtered,\n(ii) in the case of a veal carcass, in the establishment that is identified in a licence, or the provincial establishment, where the animal was slaughtered or where the carcass was divided into primal cuts or sub-primal cuts, or\n(iii) in the case of a beef carcass, in the establishment that is identified in a licence, or the provincial establishment, where the animal was slaughtered or in the establishment that is identified in a licence where the carcass was divided into primal cuts or sub-primal cuts;\n(c) the carcass has been weighed by a weighmaster using a scale that is approved under section 3 of the Weights and Measures Act;\n(d) the carcass is presented for grading\n(i) at a grading stand where the lighting intensity, measured at the level of the grading stand, is at least 1 000 lx, or\n(ii) in a cooler where the lighting intensity, measured at the loin level of the carcass, is at least 200 lx;\n(e) at least 10 minutes before grading,\n(i) in the case of a beef carcass or bison carcass, an employee of the establishment performs, to the satisfaction of the grader, a knife-rib on the carcass, or\n(ii) in the case of a veal carcass, an employee of the establishment performs, to the satisfaction of the grader, a cut on the lean of the brisket to enable the grader to determine the colour reading of the veal carcass;\n(f) the establishment has adequate equipment and facilities for weighing and grading livestock carcasses; and\n(g) the grading equipment is functioning properly and is accurate.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 335",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-335.html"
+  },
+  {
+    "id": "SOR-2018-108-s336",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "336",
+    "marginal_note": "Adequate facilities",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION B - Grading of Livestock Carcasses",
+    "text": "336\n(1) If more than 400 livestock carcasses are graded per hour in an establishment that is identified in a licence or in a provincial establishment, more than one grading stand is required for the purposes of paragraph 335(f).\n(2) [Grading stand — requirements] For the purposes of paragraph 335(f), a grading stand must be easily adjustable for height and must\n(a) if the rate of grading is 150 carcasses per hour or less, be at least 3 m long and 2 m wide;\n(b) if the rate of grading is more than 150 carcasses per hour but not more than 300 carcasses per hour, be at least 4 m long and 2 m wide; and\n(c) if the rate of grading is more than 300 carcasses per hour, be at least 5 m long and 2 m wide.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 336",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-336.html"
+  },
+  {
+    "id": "SOR-2018-108-s337",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "337",
+    "marginal_note": "Weighing before trimming",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION B - Grading of Livestock Carcasses",
+    "text": "337 A livestock carcass that is graded must be weighed before it is trimmed, unless an inspector or grader directs that it be trimmed before it is weighed.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 337",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-337.html"
+  },
+  {
+    "id": "SOR-2018-108-s338",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "338",
+    "marginal_note": "Conditions for grading — dressed carcass",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 5 - Conditions for Grading of Certain Foods",
+    "heading": "SUBDIVISION C - Grading of Poultry Carcasses",
+    "text": "338\n(1) A grader may grade a poultry carcass that has been dressed if\n(a) the carcass is from poultry slaughtered in an establishment that is identified in a licence or in a provincial establishment;\n(b) the carcass has been inspected under the Act or under an Act of a province that regulates the inspection of poultry carcasses;\n(c) in the case of a chilled poultry carcass, the flesh or skin is not dried out;\n(d) the carcass is not discoloured from insufficient bleeding;\n(e) the carcass has no more than one heart, liver, gizzard and neck packed with it or inserted into it;\n(f) in the case of a poultry carcass that weighs more than 900 g, the breast bone is intact; and\n(g) the carcass has not been basted or stuffed.\n(2) [Conditions for grading — partially dressed carcass] A grader may grade a poultry carcass that has been partially dressed if\n(a) the carcass meets the requirements that are set out in paragraphs (1)(a) to (g);\n(b) the carcass has been eviscerated;\n(c) the epidermis has been removed from the feet and shanks;\n(d) the claws have been removed;\n(e) the head, if present, is wrapped; and\n(f) the beak, if present, is clean.\n(3) [Grading in an establishment] A poultry carcass must not be graded in any place other than in an establishment that is identified in a licence or in a provincial establishment.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 338",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-338.html"
+  },
+  {
+    "id": "SOR-2018-108-s339",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "339",
+    "marginal_note": "Conditions for issuance",
+    "part": "PART 12 - Grades and Grade Names",
+    "division": "DIVISION 6 - Grading Certificates",
+    "heading": "DIVISION 6 - Grading Certificates",
+    "text": "339\n(1) A grader — or a licence holder, the operator of a provincial establishment or a marketing agency under the direction of a grader — may issue a grading certificate in respect of a livestock carcass or a lot of livestock carcasses if\n(a) at the time of delivery of the food animal or lot of food animals to an establishment that is identified in a licence or to a provincial establishment for slaughter, the producer has\n(i) requested the certificate in writing,\n(ii) identified each animal that is intended to be slaughtered with an identification code, and\n(iii) completed and filed with any person who is in authority in the establishment a list that associates each identification code with the producer; and\n(b) after slaughter, the identification code of each slaughtered animal is retained on or transferred to the livestock carcass by any person who is in authority in the establishment.\n(2) [Contents of certificate] The grading certificate must be signed by the grader and include the following information:\n(a) the name and address of the producer;\n(b) the name of any person who is acting on behalf of the producer;\n(c) the name and address of the establishment where the livestock carcasses were graded;\n(d) the certificate number;\n(e) the date of slaughter;\n(f) for each livestock carcass,\n(i) its identification code,\n(ii) its warm weight as determined by a weighmaster, and\n(iii) its grade;\n(g) in the case of a lot of livestock carcasses,\n(i) the number of livestock carcasses per grade or per yield class, and\n(ii) the number of livestock carcasses that have been condemned;\n(h) in the case of a grading certificate that is issued in respect of a beef carcass that is graded Canada A, Canada AA, Canada AAA or Canada Prime, the yield of the beef carcass;\n(i) in the case of a grading certificate that is issued in respect of a beef carcass or bison carcass, an indication, for each carcass, of its age, meat colour, firmness, and, if any,\n(i) its musculature,\n(ii) its marbling, specifically, the amount, size and distribution of intramuscular fat deposits in the longissimus muscles,\n(iii) its fat colour or texture,\n(iv) its fat measurement, and\n(v) its pronounced masculinity;\n(j) in the case of a grading certificate that is issued in respect of a lamb carcass, as defined in the Compendium, for each carcass,\n(i) the fat measurement,\n(ii) the score for musculature of each primal cut and the average score for musculature,\n(iii) in the case of a carcass that is graded Canada AAA, the yield, and\n(iv) an indication of any musculature demerits, meat colour demerits or fat colour demerits that were assigned to the carcass; and\n(k) in the case of a grading certificate that is issued in respect of a mutton carcass, as defined in the Compendium, the fat measurement of the carcass.\n(3) [Recording of information] The information referred to in subsection (2) may be recorded on the grading certificate by the licence holder, the operator or the marketing agency referred to in subsection (1).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 339",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-339.html"
+  },
+  {
+    "id": "SOR-2018-108-s340",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "340",
+    "marginal_note": "Definitions",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "340 The following definitions apply in this Part.\naquaculture product has the same meaning as in CAN/CGSB-32.312. (produit aquacole)\nCAN/CGSB-32.310 means the Canadian General Standards Board standard CAN/CGSB-32.310, entitled Organic production systems — General principles and management standards, as amended from time to time. (norme CAN/CGSB-32.310)\nCAN/CGSB-32.311 means the Canadian General Standards Board standard CAN/CGSB-32.311, entitled Organic production systems — Permitted substances lists, as amended from time to time. (norme CAN/CGSB-32.311)\nCAN/CGSB-32.312 means the Canadian General Standards Board standard CAN/CGSB-32.312, entitled Organic production systems — Aquaculture — General principles, management standards and permitted substances lists, as amended from time to time. (norme CAN/CGSB-32.312)\ncertification body means any person who is accredited as a certification body under section 361 or 363 and who is responsible for the organic certification of food commodities and for the certification of packaging or labelling of organic products. (organisme de certification)\nconformity verification body means any person who, having complied with the requirements that are set out in ISO/IEC 17011, has entered into an agreement with the Agency under subsection 14(1) of the Canadian Food Inspection Agency Act to assess, recommend for accreditation and monitor certification bodies. (organisme de vérification de la conformité)\nISO/IEC 17011 means the International Organization for Standardization standard ISO/IEC 17011, entitled Conformity assessment — General requirements for accreditation bodies accrediting conformity assessment bodies, as amended from time to time. (norme ISO/IEC 17011)\nISO/IEC 17065 means the International Organization for Standardization standard ISO/IEC 17065, entitled Conformity assessment — Requirements for bodies certifying products, processes and services, as amended from time to time. (norme ISO/IEC 17065)",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 340",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-340.html"
+  },
+  {
+    "id": "SOR-2018-108-s341",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "341",
+    "marginal_note": "Definition food commodity in Act",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 1 - Interpretation",
+    "heading": "DIVISION 1 - Interpretation",
+    "text": "341\n(1) For the purposes of paragraph (c) of the definition food commodity in section 2 of the Act, the following are prescribed food commodities:\n(a) feed as defined in section 2 of the Feeds Act; and\n(b) seed as defined in section 2 of the Seeds Act.\n(2) [Feed] For the purposes of paragraph (1)(a), a reference to “livestock” in the definition feed in section 2 of the Feeds Act must be read to include livestock that is an aquaculture product.\n(3) [Exemption] A food commodity that is not included in paragraph (a) or (b) of the definition food commodity in section 2 of the Act is exempted from the application of any provision of the Act and of these Regulations that is not necessary to give effect to this Part. For greater certainty, the exemption does not include section 6 of the Act.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 341",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-341.html"
+  },
+  {
+    "id": "SOR-2018-108-s342",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "342",
+    "marginal_note": "Packaging and labelling",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 2 - Packaging and Labelling",
+    "heading": "DIVISION 2 - Packaging and Labelling",
+    "text": "342 The packaging and labelling of an organic product that is to be sent or conveyed from one province to another may only be conducted by a person who holds a certificate that is granted under section 345 or 348.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 342",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-342.html"
+  },
+  {
+    "id": "SOR-2018-108-s343",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "343",
+    "marginal_note": "Determination of percentage of organic products",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 3 - Percentage of Organic Products",
+    "heading": "DIVISION 3 - Percentage of Organic Products",
+    "text": "343 The percentage of the contents of a multi-ingredient food commodity that are organic products must be determined in accordance with CAN/CGSB-32.310.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 343",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-343.html"
+  },
+  {
+    "id": "SOR-2018-108-s344",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "344",
+    "marginal_note": "Application for organic certification",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION A - Organic Certification of Food Commodities",
+    "text": "344\n(1) Any person who wishes to obtain the organic certification of a food commodity must apply in writing to a certification body.\n(2) [Contents of application] The application must include\n(a) the name of the food commodity;\n(b) a statement that sets out the substances and materials that are used to conduct any activities with respect to the food commodity and that describes the manner in which those substances and materials are used;\n(c) a document that sets out in detail the methods that are used by the applicant, or by a person acting on behalf of the applicant, to conduct any activities with respect to the food commodity and the control mechanisms that are in place to ensure that those methods meet the requirements that are set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310;\n(d) in the case where a person packages and labels the food commodity on behalf of the applicant, the name of the person and a copy of the certificate referred to in subsection 348(2) that they hold; and\n(e) in the case of a multi-ingredient food commodity, a statement that sets out its composition and the percentage of its contents that are organic products.\n(3) [Time of application] In the case of an application for the organic certification of a food commodity, the application must be filed within 12 months before the day on which the food commodity is expected to be sold or, in the case of an application for the organic certification of any of the following food commodities, at least 15 months before that day:\n(a) maple products;\n(b) field crops or crops that are grown in greenhouses with an in-ground permanent soil system;\n(c) wild crops within the meaning of CAN/CGSB-32.312; and\n(d) aquaculture products with a production cycle of more than 12 months.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 344",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-344.html"
+  },
+  {
+    "id": "SOR-2018-108-s345",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "345",
+    "marginal_note": "Certification",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION A - Organic Certification of Food Commodities",
+    "text": "345\n(1) A certification body must conduct an on-site verification and certify a food commodity as organic if it determines that\n(a) the substances and materials that are used to conduct activities in respect of the food commodity are set out and used in the manner described\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310 or CAN/CGSB-32.311;\n(b) the methods that are used by the applicant, or by a person acting on behalf of the applicant, to conduct activities in respect of the food commodity and the control mechanisms that are in place meet the requirements and comply with the general principles respecting organic production that are set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310;\n(c) in the case where a person packages and labels the food commodity on behalf of the applicant, the person holds a certificate referred to in subsection 348(2);\n(d) in the case of a multi-ingredient food commodity, at least 70% of its contents are organic products and its composition meets the requirements that are set out in CAN/CGSB-32.310; and\n(e) the information submitted in the application is complete, truthful and not misleading.\n(2) [Certificate] The certification body must provide the applicant with a certificate that confirms the organic certification of the food commodity and that indicates the name of the food commodity, whether CAN/CGSB‑32.310 or CAN/CGSB‑32.312 is applicable, and, in the case of a multi-ingredient food commodity, whether at least 70% of its contents are organic products or whether at least 95% of its contents are organic products.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 345",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-345.html"
+  },
+  {
+    "id": "SOR-2018-108-s346",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "346",
+    "marginal_note": "Requirement to provide information",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION A - Organic Certification of Food Commodities",
+    "text": "346\n(1) The holder of the certificate referred to in subsection 345(2) must provide to the certification body the information that is set out in subsection 344(2) once every 12‑month period beginning on the day on which the certificate is issued and no later than the day that is six months before the end of that period.\n(2) [On-site verification] After receiving the information from the certificate holder under subsection (1), the certification body must, no later than the end of the 12‑month period referred to in that subsection, conduct an on-site verification to determine whether the requirements that are set out in subsection 345(1) are met.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 346",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-346.html"
+  },
+  {
+    "id": "SOR-2018-108-s347",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "347",
+    "marginal_note": "Application for certification",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION B - Certification of Packaging and Labelling",
+    "text": "347\n(1) Any person who wishes to package or label an organic product, other than a product in respect of which they hold a certificate granted under section 345, must apply in writing to a certification body for certification of the activity.\n(2) [Contents of application] The application must include\n(a) an indication of the type of organic product;\n(b) a statement that sets out the substances and materials that the applicant will use to package or label the organic product and that describes the manner in which those substances and materials will be used; and\n(c) a document that sets out in detail the methods that the applicant will use to package or label the organic product and the control mechanisms that the applicant will put in place to ensure that those methods meet the requirements that are set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 347",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-347.html"
+  },
+  {
+    "id": "SOR-2018-108-s348",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "348",
+    "marginal_note": "Certification",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION B - Certification of Packaging and Labelling",
+    "text": "348\n(1) A certification body must conduct an on-site verification and certify the activity in respect of the packaging or labelling of an organic product if it determines that\n(a) the substances and materials that are used by the applicant for packaging or labelling are set out and used in the manner described\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310 or CAN/CGSB-32.311;\n(b) the methods that are used by the applicant for packaging or labelling and the control mechanisms that are in place meet the requirements and comply with the general principles respecting organic production that are set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310.\n(2) [Certificate] The certification body must provide the applicant with a certificate that confirms the certification of the packaging or labelling of the organic product and that indicates the type of organic product to which it applies and the period of validity referred to in subsection (3).\n(3) [Period of validity] The certification of the packaging or labelling of an organic product is valid for 12 months beginning on the day on which it is granted under subsection (1).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 348",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-348.html"
+  },
+  {
+    "id": "SOR-2018-108-s349",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "349",
+    "marginal_note": "Suspension",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION C - Suspension and Cancellation",
+    "text": "349\n(1) Subject to subsection (2), the certification body must suspend a certification that is granted under section 345 or 348 if\n(a) the holder of the certificate does not comply with any provision of the Act or this Part;\n(b) the substances or materials that are used are other than those that are set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310 or CAN/CGSB-32.311;\n(c) the food commodity comes into contact with a substance or material other than one that is set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310 or CAN/CGSB-32.311;\n(d) the substances or materials that are used are set out but are not used in the manner described,\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310 or CAN/CGSB-32.311;\n(e) the methods that are used do not meet the requirements or do not comply with the general principles respecting organic production that are set out\n(i) in the case of an aquaculture product, in CAN/CGSB-32.312, and\n(ii) in the case of a food commodity other than an aquaculture product, in CAN/CGSB-32.310; or\n(f) in the case of a multi-ingredient food commodity, less than 70% of its contents are organic products.\n(2) [Conditions] The certification body must not suspend a certification unless the holder of the certificate\n(a) was provided with a written report that sets out the grounds for the suspension and the period within which corrective action must be taken in order to avoid the suspension; and\n(b) failed to take corrective action within that period or, if the certification body granted an extension at the written request of the holder, within any later period specified by the certification body.\n(3) [Extension of period] The certification body may grant an extension of the period in which corrective action must be taken only once.\n(4) [Written notice] The certification body must notify the holder of the certificate in writing of the suspension and the date on which it takes effect.\n(5) [Duration of suspension] The suspension of a certification must be lifted if the certification body determines that corrective action has been taken.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 349",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-349.html"
+  },
+  {
+    "id": "SOR-2018-108-s350",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "350",
+    "marginal_note": "Cancellation",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION C - Suspension and Cancellation",
+    "text": "350\n(1) The certification body must cancel a certification if\n(a) the holder of the certificate fails to take corrective action within 30 days after the day on which the certification was suspended;\n(b) the holder of the certificate was not in compliance with section 15 of the Act in respect of the application made under section 344 or 347 or at any time during the period of validity of the certification; or\n(c) while the certification is suspended,\n(i) in the case of a certification that was granted under section 345, the holder of the certificate\n(A) sends or conveys from one province to another a food commodity that is labelled with an expression that is referred to in subsection 353(1) or (2),\n(B) sends or conveys from one province to another a food commodity that has on it the product legend that is set out in Schedule 9 or a food commodity in connection with which that product legend is used,\n(C) applies or attaches to a food commodity a label that bears an expression that is referred to in subsection 353(1) or (2) or uses such an expression in the advertisement of a food commodity,\n(D) applies the product legend that is set out in Schedule 9 to, or uses it in connection with, a food commodity, or\n(E) conducts any activity with respect to a food commodity that is identified in the certificate, and\n(ii) in the case of a certification that was granted under section 348, the holder of the certificate packages or labels an organic product.\n(2) [Conditions] The certification body must not cancel a certification unless the holder of the certificate was notified in writing of the grounds for the cancellation and was provided with an opportunity to be heard in respect of the cancellation.\n(3) [Written notice] The certification body must notify the holder of the certificate in writing of the cancellation and the date on which it takes effect.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 350",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-350.html"
+  },
+  {
+    "id": "SOR-2018-108-s351",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "351",
+    "marginal_note": "Documents",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION D - General",
+    "text": "351 The holder of a certificate must prepare, keep and maintain the documents that are set out in the following standards, in accordance with those standards:\n(a) in the case of an aquaculture product, CAN/CGSB-32.312; and\n(b) in the case of a food commodity other than an aquaculture product, CAN/CGSB-32.310.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 351",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-351.html"
+  },
+  {
+    "id": "SOR-2018-108-s352",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "352",
+    "marginal_note": "Changes affecting certification",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 4 - Certification",
+    "heading": "SUBDIVISION D - General",
+    "text": "352 The holder of a certificate must immediately notify the certification body in writing of any change that could affect the certification and of any complaint that they receive in relation to the organic integrity of the organic product referred to in the certification.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 352",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-352.html"
+  },
+  {
+    "id": "SOR-2018-108-s353",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "353",
+    "marginal_note": "Expressions",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 5 - Labelling and Advertising",
+    "heading": "DIVISION 5 - Labelling and Advertising",
+    "text": "353\n(1) The expressions “organic” or “biologique” or “organique”, “organically grown” or “cultivé biologiquement”, “organically raised” or “élevé biologiquement” and “organically produced” or “produit biologiquement” and any similar expressions, including abbreviations of, symbols for and phonetic renderings of those expressions, may be shown on the label or used in the advertisement of a food commodity that is sent or conveyed from one province to another if\n(a) the food commodity is an organic product; and\n(b) in the case of a multi-ingredient food commodity, at least 95% of its contents are organic products.\n(2) [Expression “Organic ingredients”] Despite subsection (1), if a multi-ingredient food commodity is an organic product but less than 95% of its contents are organic products, it may be labelled with or advertised using the expression “organic ingredients” or “d’ingrédients biologiques” if that expression is\n(a) immediately preceded by the percentage of its contents that are organic products, rounded down to the nearest whole number; and\n(b) in characters of the same height and prominence as the words, numbers, signs or symbols that indicate that percentage.\n(3) [Multi-ingredient food commodities] Despite subsection (1), the list of ingredients that is shown on the label of a multi-ingredient food commodity that is not an organic product may indicate which of the ingredients are organic products.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 353",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-353.html"
+  },
+  {
+    "id": "SOR-2018-108-s354",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "354",
+    "marginal_note": "Additional information",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 5 - Labelling and Advertising",
+    "heading": "DIVISION 5 - Labelling and Advertising",
+    "text": "354 If an expression that is referred to in subsection 353(1) or (2) is shown on the label of a food commodity, the label must also bear\n(a) in the case of a food commodity that is sent or conveyed from one province to another, the name of the certification body that certified the food commodity as organic;\n(b) in the case of a food commodity that is imported, the name of the certification body or the name of the entity accredited by a foreign state referred to in subparagraph 357(1)(a)(ii) or (iii) that certified the food commodity as organic;\n(c) in the case of a multi-ingredient food commodity that is sent or conveyed from one province to another or that is imported, the organic contents that are identified as organic in its list of ingredients; and\n(d) in the case of a food commodity that is imported and on whose label the product legend that is set out in Schedule 9 is applied, the expression “Product of” or “produit de” immediately preceding the name of the foreign state of origin or the word “Imported” or “importé” in close proximity to that product legend.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 354",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-354.html"
+  },
+  {
+    "id": "SOR-2018-108-s355",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "355",
+    "marginal_note": "Official languages",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 5 - Labelling and Advertising",
+    "heading": "DIVISION 5 - Labelling and Advertising",
+    "text": "355\n(1) Subject to subsection (2), the expressions that are referred to in subsections 353(1) and (2) and paragraph 354(d) and the information that is referred to in paragraph 354(c) must be shown on the label of a food commodity in both official languages.\n(2) [Exception] Those expressions and that information may be shown on the label of a food commodity in only one official language if the food commodity is any of the following:\n(a) a feed as defined in section 2 of the Feeds Act;\n(b) a seed as defined in section 2 of the Seeds Act; or\n(c) a food, if subsection B.01.012(3), (7) or (11) of the Food and Drug Regulations allows the required information to be shown in only one official language.\n(3) [Feed] For the purposes of paragraph (2)(a), a reference to “livestock” in the definition feed in section 2 of the Feeds Act must be read to include livestock that is an aquaculture product.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 355",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-355.html"
+  },
+  {
+    "id": "SOR-2018-108-s356",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "356",
+    "marginal_note": "Interprovincial trade",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 6 - Interprovincial Trade and Import",
+    "heading": "DIVISION 6 - Interprovincial Trade and Import",
+    "text": "356\n(1) A food commodity that is sent or conveyed from one province to another and that is labelled with or advertised using an expression that is referred to in subsection 353(1) or (2) must\n(a) be an organic product;\n(b) meet the requirements for the use of that expression that are set out in subsection 353(1) or (2), as the case may be; and\n(c) meet the requirements of sections 354 and 355.\n(2) [Multi-ingredient food commodities] In the case of a multi-ingredient food commodity that is not an organic product and that is sent or conveyed from one province to another, the list of ingredients that is shown on the label of the food commodity may indicate which of the ingredients are organic products.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 356",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-356.html"
+  },
+  {
+    "id": "SOR-2018-108-s357",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "357",
+    "marginal_note": "Import",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 6 - Interprovincial Trade and Import",
+    "heading": "DIVISION 6 - Interprovincial Trade and Import",
+    "text": "357\n(1) A food commodity that is imported and that is labelled with or advertised using an expression that is referred to in subsection 353(1) or (2) must\n(a) meet one of the following requirements:\n(i) be certified as organic under subsection 345(1),\n(ii) be imported from a foreign state with which the Agency has entered into an agreement or arrangement regarding the import and export of organic products and be certified as organic, in accordance with the agreement or the arrangement, by an entity that is accredited by that foreign state, or\n(iii) be imported from a foreign state with which the Agency has not entered into such an agreement or arrangement, but be certified as organic by an entity that is accredited by a foreign state that is referred to in subparagraph (ii) with the certification being in accordance with the agreement or arrangement referred to in that subparagraph;\n(b) meet the requirements for the use of that expression under subsection 353(1) or (2), as the case may be; and\n(c) meet the requirements of sections 354 and 355.\n(2) [Multi-ingredient food commodities] In the case of a multi-ingredient food commodity that is not an organic product and that is imported, the list of ingredients that is shown on the label of the food commodity may indicate which of the ingredients are organic products.\n(3) [Demonstration] The person who imports the organic product must be able to demonstrate that the product meets one of the requirements of paragraph (1)(a) by providing, at the request of the Minister or an inspector, a certificate that confirms the organic certification of the product.\n(4) [Retention period of certificate] The certificate referred to in subsection (3) must be kept for five years after the day on which the organic product is imported.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 357",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-357.html"
+  },
+  {
+    "id": "SOR-2018-108-s358",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "358",
+    "marginal_note": "Definition inspection mark in Act",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 7 - Product Legend",
+    "heading": "DIVISION 7 - Product Legend",
+    "text": "358 For the purposes of the definition inspection mark in section 2 of the Act, the product legend that is set out in Schedule 9 is prescribed.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 358",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-358.html"
+  },
+  {
+    "id": "SOR-2018-108-s359",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "359",
+    "marginal_note": "Application or use of product legend",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 7 - Product Legend",
+    "heading": "DIVISION 7 - Product Legend",
+    "text": "359\n(1) A person is authorized to apply the product legend that is set out in Schedule 9 to and use it in connection with a food commodity if\n(a) the food commodity is an organic product; and\n(b) in the case of a multi-ingredient food commodity, at least 95% of its contents are organic products.\n(2) [Advertisement and sale] A person is authorized to advertise and sell a food commodity that has on it the product legend that is set out in Schedule 9, or a food commodity in connection with which that product legend is used, if\n(a) the food commodity is an organic product; and\n(b) in the case of a multi-ingredient food commodity, at least 95% of its contents are organic products.\n(3) [Application or use — other than food commodity] A person is authorized, for advertisement or information purposes, to apply the product legend that is set out in Schedule 9 to, and use it in connection with, any item to which the Act applies other than a food commodity.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 359",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-359.html"
+  },
+  {
+    "id": "SOR-2018-108-s360",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "360",
+    "marginal_note": "Application for accreditation",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "heading": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "text": "360 Any person who wishes to be accredited as a certification body must apply for the accreditation, in writing, to a conformity verification body and must undergo an assessment, in accordance with ISO/IEC 17011, to verify\n(a) their compliance with ISO/IEC 17065;\n(b) their knowledge with respect to organic certification and that of their employees and of any persons acting on their behalf; and\n(c) the validity of their certification methodology and the validity of the results of that methodology.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 360",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-360.html"
+  },
+  {
+    "id": "SOR-2018-108-s361",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "361",
+    "marginal_note": "Accreditation",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "heading": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "text": "361\n(1) On the recommendation of a conformity verification body, accompanied by supporting documents, the Minister must accredit the applicant, provide them with an accreditation number and notify them in writing of the period of validity referred to in subsection (2).\n(2) [Period of validity] The accreditation of a certification body is valid for five years beginning on the day on which the Minister accredits the applicant.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 361",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-361.html"
+  },
+  {
+    "id": "SOR-2018-108-s362",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "362",
+    "marginal_note": "Refusal",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "heading": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "text": "362 If the conformity verification body refuses to recommend the applicant’s accreditation, it must send them a written notice by registered mail that states the reasons for the decision and notifies the applicant of their right to make a request, within 30 days after the day on which they receive the notice, to the Minister for a review of the decision. The conformity verification body must also send a copy of the notice to the Minister.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 362",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-362.html"
+  },
+  {
+    "id": "SOR-2018-108-s363",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "363",
+    "marginal_note": "Review",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "heading": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "text": "363 The Minister must, at the written request of the applicant, review the decision referred to in section 362 and, if the Minister decides to confirm it, must provide a copy of his or her decision with reasons to the applicant. If the Minister does not confirm the decision, the Minister must accredit the applicant, provide them with an accreditation number and notify them in writing of the period of validity referred to in subsection 361(2).",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 363",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-363.html"
+  },
+  {
+    "id": "SOR-2018-108-s364",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "364",
+    "marginal_note": "Suspension",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "heading": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "text": "364\n(1) Subject to subsection (2), on the recommendation of a conformity verification body, the Minister must suspend the accreditation of a certification body if it does not comply with any provision of the Act, this Part or ISO/IEC 17065.\n(2) [Conditions] The Minister must not suspend an accreditation unless the certification body\n(a) was provided with a written report that sets out the grounds for the suspension and the period within which corrective action must be taken in order to avoid the suspension; and\n(b) failed to take corrective action within that period or, if the conformity verification body granted an extension at the written request of the certification body, within any later period specified by the conformity verification body.\n(3) [Extension of period] The conformity verification body may grant an extension of the period in which corrective action must be taken only once.\n(4) [Written notice] The Minister must notify the certification body in writing of the suspension and the date on which it takes effect.\n(5) [Provision of lists] The certification body must provide the Minister, within 15 days after the day on which the suspension takes effect, with a list of the holders of the certificates that it has granted and a list of pending applications for certification.\n(6) [Duration of suspension] The suspension of an accreditation must be lifted if the Minister determines, on the recommendation of the conformity verification body, that corrective action has been taken.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 364",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-364.html"
+  },
+  {
+    "id": "SOR-2018-108-s365",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "365",
+    "marginal_note": "Cancellation",
+    "part": "PART 13 - Organic Products",
+    "division": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "heading": "DIVISION 8 - Conformity Verification Bodies and Certification Bodies",
+    "text": "365\n(1) On the recommendation of a conformity verification body, the Minister must cancel an accreditation if the certification body\n(a) fails to take corrective action within 30 days after the day on which the accreditation was suspended;\n(b) was not in compliance with section 15 of the Act in respect of the application made under section 360 or at any time during the period of validity of the accreditation; or\n(c) continues, while their accreditation is suspended, to accept applications for certification, to make determinations under subsection 345(1) or 348(1), to suspend certifications under subsection 349(1) or to cancel certifications under subsection 350(1).\n(2) [Conditions] The Minister must not cancel an accreditation unless the certification body was notified in writing of the grounds for the cancellation and was provided with an opportunity to be heard in respect of the cancellation.\n(3) [Written notice] The Minister must notify the certification body in writing of the cancellation and the date on which it takes effect.",
+    "history": "SOR/2022-144, s. 55(E)",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 365",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-365.html"
+  },
+  {
+    "id": "SOR-2018-108-s366",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "366",
+    "marginal_note": "Detention tag",
+    "part": "PART 14 - Seizure and Detention",
+    "division": "",
+    "heading": "PART 14 - Seizure and Detention",
+    "text": "366 An inspector who seizes and detains a thing under section 25 of the Act must apply or attach a detention tag to it which bears the following:\n(a) the expression “UNDER DETENTION” and the word “RETENU”, in capital letters;\n(b) the detention tag number;\n(c) a description of the thing;\n(d) the reason for the seizure and detention;\n(e) the date of the seizure and detention; and\n(f) the inspector’s name and signature.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 366",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-366.html"
+  },
+  {
+    "id": "SOR-2018-108-s367",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "367",
+    "marginal_note": "Prohibition — removal of detention tag",
+    "part": "PART 14 - Seizure and Detention",
+    "division": "",
+    "heading": "PART 14 - Seizure and Detention",
+    "text": "367 It is prohibited for a person to remove a detention tag from a thing that has been seized and detained unless authorized to do so by an inspector.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 367",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-367.html"
+  },
+  {
+    "id": "SOR-2018-108-s368",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "368",
+    "marginal_note": "Notice of detention",
+    "part": "PART 14 - Seizure and Detention",
+    "division": "",
+    "heading": "PART 14 - Seizure and Detention",
+    "text": "368\n(1) As soon as feasible after a thing has been seized and detained, an inspector must provide a notice of detention to its owner or to the person having possession, care or control of it at the time of its seizure.\n(2) [Content of notice of detention] The notice of detention must indicate that the thing was seized and detained under section 25 of the Act and set out\n(a) the detention tag number;\n(b) a description of the thing;\n(c) the reason for the seizure and detention;\n(d) the date of the seizure and detention;\n(e) the place of the seizure and detention;\n(f) the inspector’s name and signature; and\n(g) a telephone number to call for further information about the seizure and detention.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 368",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-368.html"
+  },
+  {
+    "id": "SOR-2018-108-s369",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "369",
+    "marginal_note": "Storage conditions",
+    "part": "PART 14 - Seizure and Detention",
+    "division": "",
+    "heading": "PART 14 - Seizure and Detention",
+    "text": "369 Anything that is seized must be stored by the person to whom the notice of detention is provided, under storage conditions that are appropriate for its preservation and at the person’s expense.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 369",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-369.html"
+  },
+  {
+    "id": "SOR-2018-108-s370",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "370",
+    "marginal_note": "Notice of release",
+    "part": "PART 14 - Seizure and Detention",
+    "division": "",
+    "heading": "PART 14 - Seizure and Detention",
+    "text": "370 If a thing is released under section 30 of the Act, an inspector must provide a notice of release to the person to whom the notice of detention was provided.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 370",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-370.html"
+  },
+  {
+    "id": "SOR-2018-108-s371",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "371",
+    "marginal_note": "18‑month delay",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "371\n(1) Subsections 5(2) and 7(2), section 11, paragraphs 15(1)(a) and (b), subsections 18(3) and 19(2) and Parts 4 and 5 do not apply, for the 18‑month period that begins on the day on which these Regulations come into force, in respect of foods other than dairy products, eggs, processed egg products, fish, fresh fruits or vegetables, processed fruit or vegetable products, honey, maple products and meat products.\n(2) [Additional delay — four employees or less] Section 11 and Part 4 do not apply to any person who did not have more than four employees at any one time during the last 12 months of the period referred to in subsection (1) in respect of foods other than dairy products, eggs, processed egg products, fish, fresh fruits or vegetables, processed fruit or vegetable products, honey, maple products and meat products for 12 months after the last day of the period referred to in that subsection.\n(3) [Additional delay — $100,000 or less] Sections 11 and 45 to 85 do not apply to any person whose gross sales derived from food were $100,000 or less for the last 12 months of the period referred to in subsection (1) in respect of foods other than dairy products, eggs, processed egg products, fish, fresh fruits or vegetables, processed fruit or vegetable products, honey, maple products and meat products for 12 months after the last day of the period referred to in that subsection.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 371",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-371.html"
+  },
+  {
+    "id": "SOR-2018-108-s372",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "372",
+    "marginal_note": "Fresh fruits or vegetables — 12-month delay",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "372 For the 12-month period that begins on the day on which these Regulations come into force, section 11 and Part 4 do not apply in respect of fresh fruits or vegetables and Part 5 does not apply in respect of fresh fruits or vegetables to any person who grows or harvests fresh fruits or vegetables unless the person is the holder of a licence to conduct an activity in respect of those fresh fruits or vegetables.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 372",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-372.html"
+  },
+  {
+    "id": "SOR-2018-108-s373",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "373",
+    "marginal_note": "Aquaculture products — 24-month delay",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "373\n(1) Part 13 does not apply in respect of aquaculture products — other than seaweed in respect of which a certification has been issued under section 13 of the Organic Products Regulations, 2009 — for the 24-month period that begins on the day on which these Regulations come into force.\n(2) [Exception] However, during that period, an application referred to in section 344 or 347 may be made in respect of any aquaculture product, including seaweed, and a certification in respect of the aquaculture product may be granted under section 345 or 348. If such a certification is granted, Part 13 applies in respect of any aquaculture product referred to in the certification.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 373",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-373.html"
+  },
+  {
+    "id": "SOR-2018-108-s374",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "374",
+    "marginal_note": "Food commodities deemed to meet applicable requirements",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "374\n(1) A food commodity that, immediately before the day on which these Regulations come into force, meets the requirements that apply in respect of that food commodity under the Consumer Packaging and Labelling Act, the Fish Inspection Act, the Food and Drugs Act, the Meat Inspection Act and the Canada Agricultural Products Act is deemed, as of the day on which these Regulations come into force, to meet the requirements that apply under these Regulations with respect to the manufacturing, preparing, storing, packaging and labelling of that food commodity if those activities are conducted before that day.\n(2) [Reference to Act] In paragraph 29(1)(a), subparagraph 30(a)(ii) and paragraph 39(c), a reference to “the Act” must be read to include a reference to any provisions of the Consumer Packaging and Labelling Act that apply in respect of a food, the Fish Inspection Act, the Meat Inspection Act, and the Canada Agricultural Products Act, as they read immediately before the coming into force of these Regulations.\n(3) [Inspection legends] For the purposes of sections 179 to 183, subsection 184(1), section 185, paragraphs 258(a), 282(1)(a) and 287(1)(a), the following are deemed to be an inspection legend that is set out in Figure 1 or 2 of Schedule 2, until December 13, 2022:\n(a) in the case of a meat product, an inspection legend set out in Figure 1, 2 or 3 of Schedule III to the Meat Inspection Regulations, 1990, as they read immediately before the coming into force of force of these Regulations, or such an inspection legend without the registration number if it meets the conditions under subsection 93(3) of those Regulations, as they read immediately before the coming into force of force of these Regulations;\n(b) in the case of a prepackaged processed egg product, the inspection legend set out in Schedule II to the Processed Egg Regulations, as they read immediately before the coming into force of these Regulations; and\n(c) in the case of prepackaged fish, a mark or label with a designation that is referred to in section 28 of the Fish Inspection Regulations, as they read immediately before the coming into force of these Regulations.",
+    "history": "SOR/2022-144, s. 56",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 374",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-374.html"
+  },
+  {
+    "id": "SOR-2018-108-s375",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "375",
+    "marginal_note": "Certificates, authorizations, exemptions, certifications and accreditations",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "375\n(1) A certificate, authorization, exemption, certification or accreditation that is set out in column 1 of the table to this section and that is valid immediately before the day on which these Regulations come into force is deemed to have been issued or obtained under the provision of the Act or these Regulations that is set out in column 2.\n(2) [Period of validity] Subject to subsection (3), unless it is suspended or cancelled under these Regulations, the certificate, authorization, exemption, certification or accreditation remains valid until the end of the period for which it was issued or obtained.\n(3) [Period of validity — seaweed] An organic certification of seaweed granted under section 13 of the Organic Products Regulations, 2009 ceases to be valid on the expiry of the 24-month period that begins on the day on which these Regulations come into force.\n(4) [Suspensions] A certificate, authorization, exemption, certification or accreditation that was suspended before the day on which these Regulations come into force and that continues to be suspended on that day is deemed to be suspended under these Regulations.\n(5) [Applications for certificates, authorizations, exemptions, certifications or accreditations] An application for a certificate, authorization, exemption, certification or accreditation that is set out in column 1 of the table to this section that was made before the day on which these Regulations come into force and in respect of which no decision has been made is deemed to be an application made under these Regulations for the certificate, authorization, exemption, certification or accreditation referred to in the provision of the Act or these Regulations that is set out in column 2.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 375",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-375.html"
+  },
+  {
+    "id": "SOR-2018-108-s376",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "376",
+    "marginal_note": "Subsection 36(3) of Consumer Packaging and Labelling Regulations",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "376\n(1) Every exemption referred to in subsection 36(3) of the Consumer Packaging and Labelling Regulations in respect of a test market product that is valid immediately before the day on which these Regulations come into force is deemed to be an exemption granted under subsection 174(2) of these Regulations.\n(2) [Period of validity] Unless cancelled under these Regulations, the exemption remains valid until the product ceases to be a test market product under subsection 6(6) of the Consumer Packaging and Labelling Regulations, as they read immediately before the day on which these Regulations come into force.\n(3) [Request for exemption] A notice of intention that is filed under subsection 36(3) of the Consumer Packaging and Labelling Regulations before the day on which these Regulations come into force and in respect of which no decision has been made before that day is deemed to be a request for an exemption under subsection 174(1) of these Regulations.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 376",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-376.html"
+  },
+  {
+    "id": "SOR-2018-108-s377",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "377",
+    "marginal_note": "Foreign systems deemed to be recognized",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "377\n(1) The following systems are deemed to be recognized under Part 7:\n(a) any inspection system of a foreign state for meat products that was, immediately before the day on which these Regulations come into force, approved for the purposes of the Meat Inspection Act;\n(b) any inspection system of a foreign state for live or raw shellfish if that foreign state was, immediately before the day on which these Regulations come into force, authorized in respect of the import of those shellfish into Canada for the purposes of the Fish Inspection Act; and\n(c) any systems of manufacturing, processing, treating, preserving, handling, testing, grading, coding, slaughtering, storing, packaging and labelling that are used in an establishment in a foreign state in relation to meat products if, immediately before the day on which these Regulations come into force, both the establishment and the inspection system of the foreign state for those meat products were approved for the purposes of the Meat Inspection Act.\n(2) [Suspension and cancellation] For greater certainty, the recognition of any system referred to in subsection (1) may be suspended or cancelled in accordance with Part 7.",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 377",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-377.html"
+  },
+  {
+    "id": "SOR-2018-108-s378",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "378",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "EEC Aged Cheddar Cheese Export Regulations",
+    "text": "378 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 378",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-378.html"
+  },
+  {
+    "id": "SOR-2018-108-s379",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "379",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "379 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 379",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-379.html"
+  },
+  {
+    "id": "SOR-2018-108-s380",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "380",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "380 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 380",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-380.html"
+  },
+  {
+    "id": "SOR-2018-108-s381",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "381",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "381 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 381",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-381.html"
+  },
+  {
+    "id": "SOR-2018-108-s382",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "382",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "382 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 382",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-382.html"
+  },
+  {
+    "id": "SOR-2018-108-s383",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "383",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "383 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 383",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-383.html"
+  },
+  {
+    "id": "SOR-2018-108-s384",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "384",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "384 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 384",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-384.html"
+  },
+  {
+    "id": "SOR-2018-108-s385",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "385",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "385 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 385",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-385.html"
+  },
+  {
+    "id": "SOR-2018-108-s386",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "386",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "386 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 386",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-386.html"
+  },
+  {
+    "id": "SOR-2018-108-s387",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "387",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "387 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 387",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-387.html"
+  },
+  {
+    "id": "SOR-2018-108-s388",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "388",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "388 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 388",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-388.html"
+  },
+  {
+    "id": "SOR-2018-108-s389",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "389",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "389 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 389",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-389.html"
+  },
+  {
+    "id": "SOR-2018-108-s390",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "390",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Consumer Packaging and Labelling Regulations",
+    "text": "390 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 390",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-390.html"
+  },
+  {
+    "id": "SOR-2018-108-s391",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "391",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Regulations Excluding Certain Indictable Offences from the Definition of “Designated Offence”",
+    "text": "391 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 391",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-391.html"
+  },
+  {
+    "id": "SOR-2018-108-s392",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "392",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Feeds Regulations, 1983",
+    "text": "392 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 392",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-392.html"
+  },
+  {
+    "id": "SOR-2018-108-s393",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "393",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "393 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 393",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-393.html"
+  },
+  {
+    "id": "SOR-2018-108-s394",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "394",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "394 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 394",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-394.html"
+  },
+  {
+    "id": "SOR-2018-108-s395",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "395",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "395 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 395",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-395.html"
+  },
+  {
+    "id": "SOR-2018-108-s396",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "396",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "396 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 396",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-396.html"
+  },
+  {
+    "id": "SOR-2018-108-s397",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "397",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "397 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 397",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-397.html"
+  },
+  {
+    "id": "SOR-2018-108-s398",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "398",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "398 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 398",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-398.html"
+  },
+  {
+    "id": "SOR-2018-108-s399",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "399",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "399 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 399",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-399.html"
+  },
+  {
+    "id": "SOR-2018-108-s400",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "400",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "400 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 400",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-400.html"
+  },
+  {
+    "id": "SOR-2018-108-s401",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "401",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Seeds Regulations",
+    "text": "401 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 401",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-401.html"
+  },
+  {
+    "id": "SOR-2018-108-s402",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "402",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Seeds Regulations",
+    "text": "402 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 402",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-402.html"
+  },
+  {
+    "id": "SOR-2018-108-s403",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "403",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Health of Animals Regulations",
+    "text": "403 [Amendments]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 403",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-403.html"
+  },
+  {
+    "id": "SOR-2018-108-s404",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "404",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Health of Animals Regulations",
+    "text": "404 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 404",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-404.html"
+  },
+  {
+    "id": "SOR-2018-108-s405",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "405",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Health of Animals Regulations",
+    "text": "405 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 405",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-405.html"
+  },
+  {
+    "id": "SOR-2018-108-s406",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "406",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Health of Animals Regulations",
+    "text": "406 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 406",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-406.html"
+  },
+  {
+    "id": "SOR-2018-108-s407",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "407",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Industrial Hemp Regulations",
+    "text": "407 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 407",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-407.html"
+  },
+  {
+    "id": "SOR-2018-108-s408",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "408",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations",
+    "text": "408 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 408",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-408.html"
+  },
+  {
+    "id": "SOR-2018-108-s409",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "409",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Fish Inspection Act",
+    "text": "409 The Fish Inspection Regulations10 are repealed.\n10 C.R.C., c. 802",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 409",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-409.html"
+  },
+  {
+    "id": "SOR-2018-108-s410",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "410",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Meat Inspection Act",
+    "text": "410 The Meat Inspection Regulations, 199011 are repealed.\n11 SOR/90-288",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 410",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-410.html"
+  },
+  {
+    "id": "SOR-2018-108-s411",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "411",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Canada Agricultural Products Act",
+    "text": "411 The following Regulations are repealed:\n(a) the Egg Regulations12;\n12 C.R.C., c. 284\n(b) the Fresh Fruit and Vegetable Regulations13;\n13 C.R.C., c. 285\n(c) the Honey Regulations14;\n14 C.R.C., c. 287\n(d) the Maple Products Regulations15;\n15 C.R.C., c. 289\n(e) the Processed Egg Regulations16;\n16 C.R.C., c. 290\n(f) the Processed Products Regulations17;\n17 C.R.C., c. 291; SOR/82-701, s. 2\n(g) the Dairy Products Regulations18;\n18 SOR/79-840\n(h) the Licensing and Arbitration Regulations19;\n19 SOR/84-432\n(i) the Livestock and Poultry Carcass Grading Regulations20;\n20 SOR/92-541; SOR/95-216, s. 2\n(j) the Organic Products Regulations, 200921; and\n21 SOR/2009-176\n(k) the Icewine Regulations22.\n22 SOR/2014-10",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. 411",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-411.html"
+  },
+  {
+    "id": "SOR-2018-108-s*412",
+    "act_code": "SOR-2018-108",
+    "act_short": "Safe Food for Canadians Regs",
+    "act_name": "Safe Food for Canadians Regulations",
+    "section": "*412",
+    "marginal_note": "S.C. 2012, c. 24",
+    "part": "PART 16 - Consequential Amendments, Repeals and Coming into Force",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*412 These Regulations come into force on the day on which section 1 of the Safe Food for Canadians Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered.\n* [Note: Regulations in force January 15, 2019, see SI/2018-39.]",
+    "history": "",
+    "last_amended": "2018-05-30",
+    "current_to": "2025-09-29",
+    "citation": "Safe Food for Canadians Regs, s. *412",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-108/section-*412.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/SOR-2018-144.json b/data/processed/SOR-2018-144.json
new file mode 100644
index 0000000000000000000000000000000000000000..b16f0b1566c93dd80083ab38aa7f715976a6bbc7
--- /dev/null
+++ b/data/processed/SOR-2018-144.json
@@ -0,0 +1,8128 @@
+[
+  {
+    "id": "SOR-2018-144-s1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "1",
+    "marginal_note": "Definitions — Act and Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "1\n(1) The following definitions apply in the Act and in these Regulations.\ncannabis beverage means edible cannabis that is intended to be consumed by drinking and has a concentration of 3% w/w or less of THC, taking into account the potential to convert THCA into THC. (boisson de cannabis)\ncannabis concentrate means a substance that has a concentration of greater than 3% w/w of THC, taking into account the potential to convert THCA into THC. (cannabis sous forme de concentré)\ncannabis extract means\n(a) a substance produced by\n(i) subjecting anything referred to in item 1 of Schedule 1 to the Act to extraction processing, or\n(ii) synthesizing a substance that is identical to a phytocannabinoid produced by, or found in, a cannabis plant; or\n(b) a substance or mixture of substances that contains or has on it a substance produced in a manner referred to in paragraph (a).\nIt does not include a cannabis topical or edible cannabis. (extrait de cannabis)\ncannabis non-solid concentrates[Repealed, SOR/2019-206, s. 1]\ncannabis oil[Repealed, SOR/2019-206, s. 1]\ncannabis solid concentrates[Repealed, SOR/2019-206, s. 1]\ncannabis topical means a substance or mixture of substances that contains or has on it anything referred to in item 1 or 3 of Schedule 1 to the Act and that is intended for use, directly or indirectly, exclusively on external body surfaces, including hair and nails. (cannabis pour usage topique)\nedible cannabis means a substance or mixture of substances that contains or has on it anything referred to in item 1 or 3 of Schedule 1 to the Act and that is intended to be consumed in the same manner as food. It does not include dried cannabis, fresh cannabis, cannabis plants or cannabis plant seeds. (cannabis comestible)\nfresh cannabis means freshly harvested cannabis leaves, flowers or buds, but does not include plant material that can be used to propagate cannabis. (cannabis frais)\nnon-solids containing cannabis means substances that are in non-solid form at a temperature of 22 ± 2°C and that have a concentration of 3% w/w or less of THC, taking into account the potential to convert THCA into THC. (substances qui ne sont pas solides et qui contiennent du cannabis)\nsolids containing cannabis means substances that are in solid form at a temperature of 22 ± 2°C and that have a concentration of 3% w/w or less of THC, taking into account the potential to convert THCA into THC. (solides qui contiennent du cannabis)\n(2) [Definitions — Regulations] The following definitions apply in these Regulations.\nAct means the Cannabis Act. (Loi)\ncannabis drug licence means a licence for a drug containing cannabis. (Version anglaise seulement)\ncannabis product means cannabis of only one of the classes set out in Schedule 4 to the Act — or a cannabis accessory that contains such cannabis — after it has been packaged and labelled for sale to a consumer at the retail level. It does not include\n(a) cannabis that is intended for an animal;\n(b) a cannabis accessory that contains cannabis that is intended for an animal; or\n(c) a drug containing cannabis. (produit du cannabis)\nCBD means cannabidiol. (CBD)\nCBDA means cannabidiolic acid. (ACBD)\nclient means, in respect of a holder of a licence for sale for medical purposes, an individual who is registered with that holder of the licence under subsection 282(1). (client)\ncombination product means a product, consisting of a device and a prescription drug, for which a drug identification number has been assigned under subsection C.01.014.2(1) of the Food and Drug Regulations. (produit mixte)\ncommon-law partner means an individual who is cohabiting with an individual in a conjugal relationship, having done so for a period of at least one year. (conjoint de fait)\ncommon name[Repealed, SOR/2019-206, s. 1]\nconstituent means an individual unit of food that is combined as an individual unit of food with one or more other individual units of food to form an ingredient. (constituant)\ncontaminated means, in respect of cannabis, a cannabis accessory or an ingredient, containing or having on it anything — including a micro-organism but excluding anything referred to in item 1 or 3 of Schedule 1 to the Act — that may render the cannabis, cannabis accessory or ingredient injurious to human health or unsuitable for human use. (contaminé)\ncontrolled substance offence means\n(a) an offence under Part I of the Controlled Drugs and Substances Act, except subsection 4(1) of that Act; or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). (infraction relative à une substance désignée)\ncultivation waste means cannabis leaves, shoots or branches that are obtained during the cultivation, propagation or harvesting of cannabis and that are intended for destruction. (déchet de culture)\ndevice has the same meaning as in section 2 of the Food and Drugs Act. (instrument)\ndrug has the same meaning as in section 2 of the Food and Drugs Act, but excludes cannabis that is\n(a) a natural health product to which the Natural Health Products Regulations apply; or\n(b) manufactured or sold — within the meaning of section 2 of the Food and Drugs Act — and is not represented, for use in\n(i) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings, or\n(ii) restoring, correcting or modifying organic functions in human beings.\nIt includes cannabis that is an active pharmaceutical ingredient as defined in subsection C.01A.001(1) of the Food and Drug Regulations. It also includes cannabis that is manufactured or sold for use in a clinical trial as defined in section C.05.001 of those Regulations that is not non-therapeutic research on cannabis. (drogue)\ndurable life means the period, commencing on the day on which a cannabis product is packaged for sale to a consumer at the retail level, during which the product, when it is stored under conditions appropriate to that product, will retain, without any appreciable deterioration, normal palatability and any other qualities claimed for it by the holder of a licence for processing that manufactured the product. (durée de conservation)\ndurable life date means the date on which the durable life of a cannabis product ends. (date limite de conservation)\nexport permit means a permit issued under subsection 62(1) of the Act that authorizes the exportation of cannabis for medical or scientific purposes. (permis d’exportation)\nfish has the same meaning as in section 1 of the Safe Food for Canadians Regulations. (poisson)\nfood has the same meaning as in section 2 of the Food and Drugs Act. (aliment)\nfood additive means any substance the use of which results, or may reasonably be expected to result, in it or its by-products becoming a part of, or affecting the characteristics of, a food or edible cannabis, but does not include\n(a) anything referred to in item 1 or 3 of Schedule 1 to the Act; or\n(b) anything that is excluded from the definition food additive in subsection B.01.001(1) of the Food and Drug Regulations. (additif alimentaire)\nformer Access to Cannabis for Medical Purposes Regulations means the regulations made by Order in Council P.C. 2016-743 of August 5, 2016 and registered as SOR/2016-230. (ancien Règlement sur l’accès au cannabis à des fins médicales)\nformer Industrial Hemp Regulations means the regulations made by Order in Council P.C. 1998-352 of March 12, 1998 and registered as SOR/98-156. (ancien Règlement sur le chanvre industriel)\ngrow area means, in respect of a site set out in a licence, an area of the site where cannabis plants are cultivated, harvested or propagated. (zone de culture)\nhospital means, except in Part 8, a facility\n(a) that is licensed, approved or designated by a province under the laws of the province to provide care or treatment to individuals suffering from any form of disease or illness; or\n(b) that is owned or operated by the Government of Canada or the government of a province and that provides health services. (hôpital)\nimmediate container means a container that is in direct contact with cannabis or a cannabis accessory that is a cannabis product or, if a wrapper is in direct contact with the cannabis or the cannabis accessory, with the wrapper. (contenant immédiat)\nimport permit means a permit issued under subsection 62(1) of the Act that authorizes the importation of cannabis for medical or scientific purposes. (permis d’importation)\ningestion includes absorption in the mouth. (ingestion)\ningredient means\n(a) in the case of a cannabis extract or a cannabis topical, a substance, other than anything referred to in item 1 or 3 of Schedule 1 to the Act, that is used to produce the cannabis extract or cannabis topical, including any substance used in the manufacture of that substance, and that is present in the final form of the cannabis extract or cannabis topical; and\n(b) in the case of edible cannabis,\n(i) a substance, other than anything referred to in item 1 or 3 of Schedule 1 to the Act,\n(A) that is used to produce the edible cannabis if the use of the substance results, or may reasonably be expected to result, in the substance or its by-products becoming a part of, or affecting the characteristics of, the edible cannabis, or\n(B) that is part of a mixture of substances referred to in item 2 of that Schedule that is used to produce the edible cannabis if the use of the mixture results, or may reasonably be expected to result, in the substance or its by-products becoming a part of, or affecting the characteristics of, the edible cannabis, or\n(ii) a mixture of substances, other than anything referred to in item 1 or 3 of Schedule 1 to the Act,\n(A) that is used to produce the edible cannabis if the use of the mixture results, or may reasonably be expected to result, in the mixture or its by-products becoming a part of, or affecting the characteristics of, the edible cannabis, or\n(B) that is part of a mixture of substances referred to in item 2 of that Schedule that is used to produce the edible cannabis if the use of the latter mixture results, or may reasonably be expected to result, in the former mixture or its by-products becoming a part of, or affecting the characteristics of, the edible cannabis. (ingrédient)\nlicence means a licence issued under subsection 62(1) of the Act in relation to cannabis. (licence)\nLists of Permitted Food Additives has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (Listes des additifs alimentaires autorisés)\nmarketing authorization[Repealed, SOR/2024-244, s. 166]\nmeat product has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (produit de viande)\nmineral nutrient has the same meaning as in subsection D.02.001(1) of the Food and Drug Regulations except that it does not include sodium, potassium or chloride or compounds that include those elements. (minéral nutritif)\nnon-therapeutic research on cannabis means research that involves the distribution of cannabis to human participants by the holder of a licence for research and that is not a clinical trial as defined in section C.05.001 of the Food and Drug Regulations for which the sale of cannabis is authorized in accordance with section C.05.006 of those Regulations. This definition does not include research\n(a) related to the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, or the restoration or correction of organic functions, in human beings or animals;\n(b) involving the distribution of cannabis that is\n(i) represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, or the restoration or correction of organic functions, in human beings or animals,\n(ii) manufactured or sold by any person other than a licence holder referred to in paragraph 2(a) of the Cannabis Exemption (Food and Drugs Act) Regulations for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in the restoration or correction of organic functions, in human beings or animals,\n(iii) referred to in any of paragraphs 1(b) to (d) of the Cannabis Exemption (Food and Drugs Act) Regulations, or\n(iv) referred to in paragraph 1(f) of the Cannabis Exemption (Food and Drugs Act) Regulations in respect of an experimental study as defined in subsection C.08.013(2) of the Food and Drug Regulations;\n(c) involving the distribution of cannabis that contains any substance that is referred to in column 1 of Schedule 5 to the Act and that\n(i) in the case of cannabis that is a cannabis product or that is contained in a cannabis accessory that is a cannabis product, does not meet the requirements set out in subsection 101.3(5.1) or (6) or section 101.31, 102.2 or 102.3, and\n(ii) in the case of any other cannabis, would not meet the requirements set out in subsection 101.3(5.1) or (6) or section 101.31, 102.2 or 102.3 if it were a cannabis product or if it were contained in a cannabis accessory that is a cannabis product; or\n(d) involving the participation of, or relating to, a young person. (recherche non thérapeutique sur le cannabis)\noperations area means, in respect of a site set out in a licence, an area of the site — other than a storage area — where cannabis is present as a result of any activities conducted under a licence. It includes a grow area. (zone d’exploitation)\npest control product has the same meaning as in subsection 2(1) of the Pest Control Products Act. (produit antiparasitaire)\npharmacist means an individual who is entitled under the laws of a province to practise pharmacy and who is practising pharmacy in that province. (pharmacien)\npoint means the unit of measurement for type size that is known as a PostScript point and is equal to 0.3527777778 mm. (point)\npotential to convert CBDA into CBD means the maximum amount of CBD that would be obtained if CBDA was converted into CBD with no further degradation of CBD. (potentiel de transformation de l’ACBD en CBD)\npotential to convert THCA into THC means the maximum amount of THC that would be obtained if THCA was converted into THC with no further degradation of THC. (potentiel de transformation de l’ATHC en THC)\npoultry product has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (produit de volaille)\nprescription has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (ordonnance)\nprescription drug means a drug\n(a) that contains cannabis;\n(b) that is a prescription drug, as defined in section A.01.010 of the Food and Drug Regulations; and\n(c) for which a drug identification number has been assigned under subsection C.01.014.2(1) of the Food and Drug Regulations. (drogue sur ordonnance)\nproper name has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (nom propre)\nreference standard means a standardized form of cannabis that is intended to be used as a measurement base when testing a substance to confirm its identity, concentration, quality or purity for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose. (étalon de référence)\nsecurity clearance means, except in paragraph 53(2)(g), a security clearance granted by the Minister under section 67 of the Act and includes, for the purpose of paragraph 53(2)(e), a security clearance granted under section 112 of the former Access to Cannabis for Medical Purposes Regulations. (habilitation de sécurité)\nsite means, in respect of a holder of a licence, an area that is used exclusively by the holder and that consists of at least one building or one part of a building. (lieu)\nstorage area means, in respect of a site set out in a licence, an area of the site where cannabis is stored. (zone d’entreposage)\nsugars has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (sucres)\ntest kit means a kit\n(a) that contains\n(i) cannabis, and\n(ii) a reagent system or buffering agent, or both;\n(b) that is designed to be used during the course of a chemical or analytical procedure to test for the presence or quantity of cannabis for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose; and\n(c) the contents of which are not intended or likely to be consumed or administered. (nécessaire d’essai)\nTHC means delta-9-tetrahydrocannabinol. (THC)\nTHCA means delta-9-tetrahydrocannabinolic acid. (ATHC )\nvitamin, except in subsection 101.3(3), has the same meaning as in subsection D.01.002(1) of the Food and Drug Regulations. (vitamine)\nwater activity, except in section 102.5, means the ratio of the water vapour pressure of a meat product, poultry product or fish to the vapour pressure of pure water, at the same temperature and pressure. (activité de l’eau)\n(3) [Incorporation by reference] For the purpose of the incorporation by reference into these Regulations of any documents published by the Government of Canada, terms that are used but not defined in those documents have the same meaning as in these Regulations.\n(4) [Deeming — immediate container] For the purposes of these Regulations, a cannabis accessory that contains edible cannabis in liquid form at a temperature of 22 ± 2°C and that is a cannabis product is deemed to be an immediate container.",
+    "history": "SOR/2019-206, s. 1; SOR/2022-197, s. 15; SOR/2022-251, s. 1; SOR/2024-244, s. 166; SOR/2025-43, s. 1",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-1.html"
+  },
+  {
+    "id": "SOR-2018-144-s2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "2",
+    "marginal_note": "Non-application — Industrial Hemp Regulations",
+    "part": "",
+    "division": "",
+    "heading": "Non-application",
+    "text": "2 These Regulations do not apply to a holder of a licence that is subject to the Industrial Hemp Regulations, or to an applicant for such a licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-2.html"
+  },
+  {
+    "id": "SOR-2018-144-s3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "3",
+    "marginal_note": "Non-application — holder of cannabis drug licence",
+    "part": "",
+    "division": "",
+    "heading": "Non-application",
+    "text": "3 Subsection 10(1), sections 29 to 48 and Parts 5 and 7 do not apply to a holder of a cannabis drug licence referred to in Part 8, or to an applicant for such a licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-3.html"
+  },
+  {
+    "id": "SOR-2018-144-s4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "4",
+    "marginal_note": "Authorized activities — federal or provincial laboratory",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "4\n(1) Individuals who are involved in the testing of cannabis as a requirement of their duties at a laboratory that is operated by the Government of Canada or the government of a province are authorized to conduct the following activities:\n(a) to the extent necessary to conduct the testing,\n(i) to possess cannabis,\n(ii) to obtain cannabis by altering its chemical or physical properties by any means,\n(iii) in the case of seed viability testing, to obtain cannabis by cultivating it, and\n(iv) to distribute cannabis to any of the following:\n(A) a holder of a licence for analytical testing,\n(B) an individual referred to in subsection (4), or\n(C) other individuals who are involved in the testing of cannabis as a requirement of their duties at a laboratory that is operated by the Government of Canada or the government of a province;\n(b) for the purpose of producing reference standards or manufacturing or assembling test kits, to produce cannabis, other than obtain it by cultivating, propagating or harvesting it; and\n(c) to sell or distribute reference standards to any of the following:\n(i) a holder of a licence for cultivation,\n(ii) a holder of a licence for processing,\n(iii) a holder of a licence for research,\n(iv) a holder of a licence for analytical testing,\n(v) a holder of a cannabis drug licence,\n(vi) an individual referred to in subsection (4),\n(vii) the Minister,\n(viii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or the class of cannabis that is distributed, or\n(ix) other individuals who are involved in the testing of cannabis as a requirement of their duties at a laboratory that is operated by the Government of Canada or the government of a province.\n(2) [Offer] An individual who conducts an activity referred to in subparagraph (1)(a)(ii) or (iii) or paragraph (1)(b) is also authorized to offer to conduct that activity.\n(3) [Use of an organic solvent] An individual who conducts an activity referred to in subparagraph (1)(a)(ii) or paragraph (1)(b) is also authorized to alter or offer to alter the chemical or physical properties of cannabis by the use of an organic solvent when conducting that activity.\n(4) [Authorized activities — accredited laboratory] An individual who is involved in the testing of cannabis as a requirement of their duties at a laboratory that is designated as an accredited laboratory under section 2.1 of the Seeds Act is authorized to conduct the activities referred to in subparagraphs (1)(a)(i), (iii) and (iv), and to offer to conduct the activity referred to in subparagraph (1)(a)(iii), to the extent necessary to conduct the testing.",
+    "history": "SOR/2018-144, s. 374; SOR/2019-206, s. 2; SOR/2022-251, s. 2",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-4.html"
+  },
+  {
+    "id": "SOR-2018-144-s5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "5",
+    "marginal_note": "Distribution — analytical testing",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "5 An individual is authorized to distribute cannabis to a holder of a licence for analytical testing if the quantity of cannabis does not exceed the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-5.html"
+  },
+  {
+    "id": "SOR-2018-144-s5.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "5.1",
+    "marginal_note": "Sale of cannabis containing caffeine",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "5.1 For the purposes of subsection 34(1) of the Act,\n(a) a holder of a licence for processing that authorizes the sale of cannabis may, in accordance with the licence, sell edible cannabis that is not a cannabis product and that contains caffeine if the caffeine has been introduced through the use of ingredients that naturally contain caffeine; and\n(b) the following persons may, in accordance with their licence or the provincial authorization, as the case may be, sell edible cannabis that is a cannabis product and that contains caffeine if the caffeine has been introduced through the use of ingredients that naturally contain caffeine and the total amount of caffeine in each immediate container of the cannabis product does not exceed 30 mg:\n(i) a holder of a licence for processing that authorizes the sale of cannabis,\n(ii) a holder of a licence for sale that authorizes the sale of cannabis products, and\n(iii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis.",
+    "history": "SOR/2019-206, s. 3",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-5.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s5.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "5.2",
+    "marginal_note": "Sale of cannabis containing ethyl alcohol",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "5.2\n(1) For the purposes of subsection 34(1) of the Act,\n(a) a holder of a licence for processing that authorizes the sale of cannabis may, in accordance with the licence, sell a cannabis extract that is not a cannabis product and that contains ethyl alcohol; and\n(b) the following persons may, in accordance with their licence or the provincial authorization, as the case may be, sell a cannabis extract that is a cannabis product and that contains ethyl alcohol if the cannabis extract is intended to be consumed by means of inhalation and meets the requirements set out in subsection 101.3(5.1) or if it is intended to be ingested and meets the requirements set out in subsection 101.3(6):\n(i) a holder of a licence for processing that authorizes the sale of cannabis,\n(ii) a holder of a licence for sale that authorizes the sale of cannabis products, and\n(iii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis.\n(1.1) [Cannabis topical] For the purposes of subsection 34(1) of the Act,\n(a) a holder of a licence for processing that authorizes the sale of cannabis may, in accordance with the licence, sell a cannabis topical that is not a cannabis product and that contains denatured ethyl alcohol; and\n(b) the following persons may, in accordance with their licence or the provincial authorization, as the case may be, sell a cannabis topical that is a cannabis product and that contains denatured ethyl alcohol:\n(i) a holder of a licence for processing that authorizes the sale of cannabis,\n(ii) a holder of a licence for sale that authorizes the sale of cannabis products; and\n(iii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis.\n(2) [Edible cannabis] For the purposes of subsection 34(1) of the Act,\n(a) a holder of a licence for processing that authorizes the sale of cannabis may, in accordance with the licence, sell edible cannabis that is not a cannabis product and that contains ethyl alcohol; and\n(b) the following persons may, in accordance with their licence or the provincial authorization, as the case may be, sell edible cannabis that is a cannabis product and that contains ethyl alcohol if the concentration of ethyl alcohol does not exceed 0.5% w/w of the edible cannabis:\n(i) a holder of a licence for processing that authorizes the sale of cannabis,\n(ii) a holder of a licence for sale that authorizes the sale of cannabis products, and\n(iii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis.\n(3) [Reference standard] For the purposes of subsection 34(1) of the Act, the following persons are authorized to sell a reference standard that contains any substance that is referred to in column 1 of Schedule 5 to the Act:\n(a) a holder of a licence for processing that authorizes the sale of cannabis;\n(b) a holder of a licence for analytical testing that authorizes the sale of cannabis; or\n(c) the individuals referred to in section 4.",
+    "history": "SOR/2019-206, s. 3; SOR/2022-251, s. 3; SOR/2025-43, s. 2",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 5.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-5.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s5.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "5.3",
+    "marginal_note": "Prohibition to sell — voluntary recall",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "5.3 A person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis must not sell a cannabis product that they know is the subject of a voluntary recall in Canada that has been commenced for reasons respecting\n(a) the quality of the cannabis product; or\n(b) the applicable requirements of Part 5 or 6 are otherwise not being met.",
+    "history": "SOR/2019-206, s. 3",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 5.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-5.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s5.4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "5.4",
+    "marginal_note": "Reference standards — prohibition",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "5.4 A reference standard must not be used as an ingredient, be included in a cannabis product or be packaged and labelled for sale to a consumer at the retail level.",
+    "history": "SOR/2022-251, s. 4",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 5.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-5.4.html"
+  },
+  {
+    "id": "SOR-2018-144-s5.5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "5.5",
+    "marginal_note": "Reference standards appealing to young persons",
+    "part": "PART 1 - General Authorizations and Prohibition",
+    "division": "",
+    "heading": "PART 1 - General Authorizations and Prohibition",
+    "text": "5.5 For the purposes of section 31 of the Act, the following persons are authorized to sell a reference standard even if it has an appearance, shape or other sensory attribute or a function that there are reasonable grounds to believe could be appealing to young persons:\n(a) a holder of a licence for processing that authorizes the sale of cannabis;\n(b) a holder of a licence for analytical testing that authorizes the sale of cannabis; and\n(c) the individuals referred to in section 4.",
+    "history": "SOR/2022-251, s. 4",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 5.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-5.5.html"
+  },
+  {
+    "id": "SOR-2018-144-s6",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "6",
+    "marginal_note": "Definition of distribute",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "PART 2 - Licensing",
+    "text": "6 In this Part, distribute does not include administering.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-6.html"
+  },
+  {
+    "id": "SOR-2018-144-s7",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "7",
+    "marginal_note": "Notice to local authorities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Pre-licensing Requirements",
+    "text": "7\n(1) Before submitting an application to the Minister for a licence for cultivation, a licence for processing or a licence for sale that authorizes the possession of cannabis, the person that intends to submit the application must provide a written notice to the following authorities in the area in which the site referred to in the application is located:\n(a) the local government;\n(b) the local fire authority; and\n(c) the local police force or the Royal Canadian Mounted Police detachment that is responsible for providing policing services to that area.\n(2) [Content of notice] The notice must contain the following information:\n(a) the person’s name;\n(b) the date on which the person expects to submit the application;\n(c) the class and the subclass of licence that will be sought, the activity that the person expects to conduct under the licence and an indication that the activity will be conducted in relation to cannabis; and\n(d) the address of the site where the person proposes to conduct the activities and, if applicable, of each building within the site.\n(3) [Senior official] The notice must be addressed to a senior official of the local authority to which it is provided.\n(4) [Definition of local government] In this section, local government includes\n(a) an incorporated city, metropolitan area, town, village or other municipality;\n(b) an authority responsible for delivering municipal services that are related to the activities to be conducted under the licence to an unincorporated city, metropolitan area, town, village or other municipality;\n(c) a band, as defined in subsection 2(1) of the Indian Act; and\n(d) a First Nation, Métis or Inuit government that is party to a self-government or land claims agreement that is given effect by an Act of Parliament, or a First Nation, Métis or Inuit government established under a provincial Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-7.html"
+  },
+  {
+    "id": "SOR-2018-144-s8",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "8",
+    "marginal_note": "Classes of licences",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Classes of Licences",
+    "text": "8\n(1) The following, among others, are established as classes of licences that authorize activities in relation to cannabis:\n(a) a licence for cultivation;\n(b) a licence for processing;\n(c) a licence for analytical testing;\n(d) a licence for sale;\n(e) a licence for research; and\n(f) a cannabis drug licence.\n(2) [Drug containing cannabis] Despite subsection (1), the licences referred to in paragraphs (1)(a), (b) and (d) authorize activities in relation to cannabis, other than a drug containing cannabis.\n(3) [Subclasses — cultivation] The following, among others, are established as subclasses of a licence for cultivation:\n(a) a licence for micro-cultivation;\n(b) a licence for standard cultivation; and\n(c) a licence for a nursery.\n(4) [Subclasses — processing] The following, among others, are established as subclasses of a licence for processing:\n(a) a licence for micro-processing; and\n(b) a licence for standard processing.\n(5) [Subclasses — sale] A licence for sale for medical purposes is established as a subclass, among others, of a licence for sale.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-8.html"
+  },
+  {
+    "id": "SOR-2018-144-s9",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "9",
+    "marginal_note": "Licence — content",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence Content",
+    "text": "9 A licence, other than a licence referred to in paragraph 8(1)(f), must set out the following information:\n(a) the name of the holder of the licence;\n(b) the licence number;\n(c) the class of the licence and, if applicable, the subclass of the licence;\n(d) the address of the site where the activity is authorized and, if applicable, of each building within the site;\n(e) the authorized activity at the site and, if applicable, the authorized activity that may be conducted at each building within the site;\n(f) any conditions that the Minister considers appropriate;\n(g) the effective date of the licence; and\n(h) the date of expiry of the licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-9.html"
+  },
+  {
+    "id": "SOR-2018-144-s10",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "10",
+    "marginal_note": "Obtaining cannabis",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Possession",
+    "text": "10\n(1) Subject to the other provisions of these Regulations, a holder of a licence that authorizes the possession of cannabis must only possess cannabis that was obtained in accordance with the former Access to Cannabis for Medical Purposes Regulations, the former Industrial Hemp Regulations or the Industrial Hemp Regulations or that is obtained in accordance with these Regulations or from a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis.\n(2) [Exception — licence for cultivation] A holder of a licence for cultivation is authorized to possess cannabis plants and cannabis plant seeds that were not obtained in accordance with subsection (1) if the holder had submitted to the Minister, with the licence application, a declaration, signed and dated by the individual who signed and dated the application, indicating the quantity of such cannabis plants and cannabis plant seeds that they will have in their possession on the effective date of the licence.\n(3) [Authorized quantity] The quantity of cannabis plants and cannabis plant seeds that the holder is authorized to possess under subsection (2) must be equal to the amount indicated in the declaration.",
+    "history": "SOR/2019-206, s. 4",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-10.html"
+  },
+  {
+    "id": "SOR-2018-144-s11",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "11",
+    "marginal_note": "Authorized activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licences for Micro-cultivation and Standard Cultivation",
+    "text": "11\n(1) Subject to the other provisions of these Regulations, a holder of a licence for micro-cultivation or standard cultivation is authorized to conduct those of the following activities that are authorized by the licence:\n(a) to possess cannabis;\n(b) to obtain dried cannabis, fresh cannabis, cannabis pollen, cannabis plants or cannabis plant seeds by cultivating, propagating and harvesting cannabis;\n(c) for the purpose of testing, to obtain cannabis by altering its chemical or physical properties by any means; and\n(d) to sell cannabis.\n(2) [Offer] A holder of a licence for micro-cultivation or standard cultivation that is authorized to conduct the activity referred to in paragraph (1)(b) is also authorized to offer to conduct that activity.\n(3) [Ancillary activities] A holder of a licence for micro-cultivation or standard cultivation that is authorized to conduct the activity referred to in paragraph (1)(b) is also authorized, to the extent necessary to conduct that activity, to conduct ancillary activities such as drying, trimming and milling cannabis.\n(4) [Use of organic solvent] A holder of a licence for micro-cultivation or standard cultivation that is authorized to conduct the activity referred to in paragraph (1)(c) is also authorized to alter the chemical or physical properties of cannabis by the use of an organic solvent when conducting that activity.\n(5) [Sale] A holder of a licence for micro-cultivation or standard cultivation whose licence authorizes the sale of cannabis is authorized to conduct the following activities:\n(a) to sell and distribute dried cannabis, fresh cannabis, cannabis pollen, cannabis plants and cannabis plant seeds to any of the following:\n(i) a holder of a licence for micro-cultivation or standard cultivation,\n(ii) a holder of a licence for processing,\n(iii) a holder of a licence for analytical testing,\n(iv) a holder of a licence for research,\n(v) a holder of a cannabis drug licence,\n(vi) the Minister,\n(vii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is sold or distributed; or\n(viii) the individuals referred to in section 4;\n(b) to sell and distribute cannabis pollen, cannabis plants and cannabis plant seeds to a holder of a licence for a nursery;\n(c) to sell and distribute cannabis plants and cannabis plant seeds, that are cannabis products, to\n(i) a holder of a licence for sale, or\n(ii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis; and\n(d) to send and deliver cannabis plants and cannabis plant seeds, that are cannabis products, to the purchaser of the products at the request of\n(i) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis, or\n(ii) a holder of a licence for sale.\n(6) [Client’s shipping address] If a holder of a licence for micro-cultivation or standard cultivation sends or delivers cannabis plants and cannabis plant seeds under subparagraph (5)(d)(ii) the sale of such products under section 289, the holder must send or deliver the products to the client’s shipping address as indicated by the holder of a licence for sale for medical purposes.",
+    "history": "SOR/2019-206, s. 5; SOR/2025-43, s. 3",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-11.html"
+  },
+  {
+    "id": "SOR-2018-144-s12",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "12",
+    "marginal_note": "Master grower",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licences for Micro-cultivation and Standard Cultivation",
+    "text": "12\n(1) A holder of a licence for micro-cultivation or standard cultivation must retain the services of one individual as a master grower.\n(2) [Responsibilities and knowledge] The master grower is responsible for the cultivation, propagation and harvesting of cannabis and must have sufficient knowledge of the provisions of the Act and these Regulations in relation to those activities.\n(3) [Alternate] A holder of a licence for micro-cultivation or standard cultivation may designate one individual as the alternate master grower who is qualified to replace the master grower.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-12.html"
+  },
+  {
+    "id": "SOR-2018-144-s13",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "13",
+    "marginal_note": "Micro-cultivation — threshold",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licences for Micro-cultivation and Standard Cultivation",
+    "text": "13\n(1) A holder of a licence for micro-cultivation\n(a) must clearly delineate a surface area that does not exceed 800 m2 in which all the cannabis plants, including all the parts of the plants, must be contained; and\n(b) must cultivate, propagate or harvest cannabis plants only from that surface area.\n(2) [Surface area — calculation] If the surface area referred to in paragraph (1)(a) consists of multiple surfaces, such as surfaces arranged above one another, the area of each surface must be included in the calculation of the total surface area.",
+    "history": "SOR/2025-43, s. 4",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-13.html"
+  },
+  {
+    "id": "SOR-2018-144-s14",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "14",
+    "marginal_note": "Authorized activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Nursery",
+    "text": "14\n(1) Subject to the other provisions of these Regulations, a holder of a licence for a nursery is authorized to conduct those of the following activities that are authorized by the licence:\n(a) to possess cannabis;\n(b) to obtain cannabis pollen, cannabis plants or cannabis plant seeds by cultivating, propagating and harvesting cannabis;\n(c) for the purpose of testing, to obtain cannabis by altering its chemical or physical properties by any means; and\n(d) to sell cannabis.\n(2) [Offer] A holder of a licence for a nursery that is authorized to conduct the activity referred to in paragraph (1)(b) is also authorized to offer to conduct that activity.\n(3) [Ancillary activity] A holder of a licence for a nursery that is authorized to conduct the activity referred to in paragraph (1)(b) is also authorized, to the extent necessary to conduct that activity, to conduct ancillary activities such as drying cannabis.\n(4) [Use of organic solvent] A holder of a licence for a nursery that is authorized to conduct the activity referred to in paragraph (1)(c) is also authorized to alter the chemical or physical properties of cannabis by the use of an organic solvent when conducting that activity.\n(5) [Sale] A holder of a licence for a nursery whose licence authorizes the sale of cannabis is authorized to conduct the following activities:\n(a) to sell and distribute cannabis pollen, cannabis plants and cannabis plant seeds to any of the following:\n(i) a holder of a licence for cultivation,\n(ii) a holder of a licence for processing,\n(iii) a holder of a licence for analytical testing,\n(iv) a holder of a licence for research,\n(v) a holder of a cannabis drug licence,\n(vi) the Minister,\n(vii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is sold or distributed, or\n(viii) the individuals referred to in section 4;\n(b) to sell and distribute cannabis plants and cannabis plant seeds, that are cannabis products, to the following:\n(i) a holder of a licence for sale, or\n(ii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis; and\n(c) to send and deliver cannabis plants and cannabis plant seeds, that are cannabis products, to the purchaser of the products at the request of\n(i) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis, or\n(ii) a holder of a licence for sale.\n(6) [Client’s shipping address] If a holder of a licence for a nursery sends or delivers cannabis plants and cannabis plant seeds under subparagraph (5)(c)(ii) further to the sale of such products under section 289, the holder must send or deliver the products to the client’s shipping address as indicated by the holder of a licence for sale for medical purposes.",
+    "history": "SOR/2019-206, s. 6; SOR/2025-43, s. 5",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-14.html"
+  },
+  {
+    "id": "SOR-2018-144-s15",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "15",
+    "marginal_note": "Master grower",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Nursery",
+    "text": "15\n(1) A holder of a licence for a nursery must retain the services of one individual as a master grower.\n(2) [Responsibilities and knowledge] The master grower is responsible for the cultivation, propagation and harvesting of cannabis and must have sufficient knowledge of the provisions of the Act and these Regulations in relation to those activities.\n(3) [Alternate] A holder of a licence for a nursery may designate one individual as the alternate master grower who is qualified to replace the master grower.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-15.html"
+  },
+  {
+    "id": "SOR-2018-144-s16",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "16",
+    "marginal_note": "Obtaining cannabis plant seeds",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Nursery",
+    "text": "16\n(1) A holder of a licence for a nursery that cultivates cannabis for the purpose of obtaining cannabis plant seeds must\n(a) clearly delineate a total surface area that does not exceed 200 m2 in which all the budding or flowering cannabis plants, including all the parts of those plants, must be contained;\n(b) not possess more than 20 kg of flowering heads harvested from the plants referred to in paragraph (a), with the exception of the cannabis plant seeds; and\n(c) destroy the flowering heads — with the exception of the cannabis plant seeds — leaves and branches of the plants referred to in paragraph (a) within 30 days of harvesting them.\n(2) [Surface area — calculation] If the surface area referred to in paragraph (1)(a) consists of multiple surfaces, such as surfaces arranged above one another, the area of each surface must be included in the calculation of the total surface area.",
+    "history": "SOR/2025-43, s. 6",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-16.html"
+  },
+  {
+    "id": "SOR-2018-144-s17",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "17",
+    "marginal_note": "Authorized activities — licence for standard processing",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Processing Licences",
+    "text": "17\n(1) Subject to the other provisions of these Regulations, a holder of a licence for standard processing is authorized to conduct those of the following activities that are authorized by the licence:\n(a) to possess cannabis;\n(b) to produce cannabis, other than obtain it by cultivating, propagating or harvesting it; and\n(c) to sell cannabis.\n(2) [Authorized activities — licence for micro-processing] Subject to the other provisions of these Regulations, a holder of a licence for micro-processing is authorized to conduct those of the following activities that are authorized by the licence:\n(a) to possess cannabis;\n(b) to produce cannabis, other than obtain it by\n(i) synthesis, or\n(ii) cultivating, propagating or harvesting it; and\n(c) to sell cannabis.\n(3) [Offer] A holder of a licence for micro-processing or standard processing that is authorized to conduct the activity referred to in paragraph (1)(b) or (2)(b) is also authorized to offer to obtain cannabis by any method authorized by the licence.\n(4) [Use of organic solvent] A holder of a licence for micro-processing or standard processing that is authorized to conduct the activity referred to in paragraph 1(b) or (2)(b) is also authorized to alter or offer to alter the chemical or physical properties of cannabis by the use of an organic solvent when conducting that activity.\n(5) [Sale] A holder of a licence for micro-processing or standard processing whose licence authorizes the sale of cannabis is authorized to conduct the following activities:\n(a) to sell and distribute cannabis to any of the following:\n(i) a holder of a licence for processing,\n(ii) a holder of a licence for analytical testing,\n(iii) a holder of a licence for research,\n(iv) a holder of a cannabis drug licence,\n(v) the Minister,\n(vi) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or a class of cannabis that is sold or distributed, or\n(vii) the individuals referred to in section 4;\n(b) to sell and distribute the following to a holder of a licence for micro-cultivation or standard cultivation:\n(i) dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, or\n(ii) reference standards;\n(c) to sell and distribute the following to a holder of a licence for a nursery:\n(i) cannabis plants and cannabis plant seeds, or\n(ii) reference standards;\n(d) to sell and distribute cannabis products to the following:\n(i) a holder of a licence for sale, or\n(ii) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis; and\n(e) to send and deliver cannabis products to the purchaser of the products at the request of\n(i) a person that is authorized under a provincial Act referred to in subsection 69(1) of the Act to sell cannabis, or\n(ii) a holder of a licence for sale.\n(6) [Client’s shipping address] If a holder of a licence for micro-processing or standard processing sends or delivers cannabis products under subparagraph (5)(e)(ii) further to the sale of such products under section 289, the holder must send or deliver the products to the client’s shipping address as indicated by the holder of a licence for sale for medical purposes.",
+    "history": "SOR/2019-206, s. 7; SOR/2022-251, s. 5",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-17.html"
+  },
+  {
+    "id": "SOR-2018-144-s18",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "18",
+    "marginal_note": "",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Processing Licences",
+    "text": "18 [Repealed, SOR/2025-43, s. 7]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-18.html"
+  },
+  {
+    "id": "SOR-2018-144-s19",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "19",
+    "marginal_note": "Quality assurance person",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Processing Licences",
+    "text": "19\n(1) A holder of a licence for processing must retain the services of one individual as a quality assurance person who has the training, experience and technical knowledge related to the requirements of Parts 5 and 6 that are applicable to the class of cannabis in respect of which activities are conducted under the licence.\n(1.1) [Exception — edible cannabis] Despite subsection (1), if the quality assurance person does not have the training, experience and technical knowledge related to the requirements of Parts 5 and 6 that are applicable to edible cannabis, the holder of a licence for processing that conducts activities in respect of that class of cannabis must retain the services of another individual who has that training, experience and technical knowledge.\n(2) [Responsibilities] The quality assurance person is responsible for\n(a) assuring the quality of the cannabis before it is made available for sale;\n(b) investigating every complaint received in respect of the quality of the cannabis and, if necessary, immediately taking measures to mitigate any risk; and\n(c) if they suspect, on reasonable grounds, that the cannabis or anything that will be used as an ingredient presents a risk of injury to human health or that the applicable requirements of Part 5 or 6 are otherwise not being met, immediately investigating the matter and, if necessary, immediately taking measures to mitigate any risk.\n(3) [Alternate] The holder of a licence for processing may designate one or more individuals as alternate quality assurance persons who are qualified to replace the quality assurance person.\n(4) [Non-application] Subsections (1) to (3) do not apply in respect of a reference standard or a test kit.",
+    "history": "SOR/2019-206, s. 9; SOR/2022-251, s. 6; SOR/2025-43, s. 8",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-19.html"
+  },
+  {
+    "id": "SOR-2018-144-s20",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "20",
+    "marginal_note": "Minister’s approval",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Processing Licences",
+    "text": "20\n(1) A holder of a licence for processing must obtain the Minister’s approval before\n(a) designating or replacing an alternate quality assurance person; and\n(b) replacing the quality assurance person by an individual, other than by the alternate quality assurance person.\n(2) [Application — content] The holder of a licence for processing must, for the purpose of obtaining the Minister’s approval, submit an application that includes the following:\n(a) the name and date of birth of the proposed alternate quality assurance person or the proposed quality assurance person;\n(b) a description of the proposed quality assurance person’s or the proposed alternate quality assurance person’s qualifications in respect of the matters referred to in subsection 19(1); and\n(c) a declaration, signed and dated by the responsible person referred to in section 37, indicating that all information provided in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information] The Minister may, on receiving an application for approval, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to consider the application.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-20.html"
+  },
+  {
+    "id": "SOR-2018-144-s21",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "21",
+    "marginal_note": "Micro-processing — threshold",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Processing Licences",
+    "text": "21\n(1) A holder of a licence for micro-processing must not possess, in a calendar year, cannabis of one or more classes of cannabis — other than cannabis plants and cannabis plant seeds — that has been sold or distributed to them, the total amount of which, as determined in accordance with the table to this section, is equivalent to more than 2,400 kg of dried cannabis.\n(2) [Equivalency] The cannabis referred to in subsection (1) is exempt from the application of subsection 2(4) of the Act and a quantity referred to in column 2 of the table to this section in respect of any class of cannabis referred to in column 1 is deemed to be equivalent to 1 kg of dried cannabis.\n(3) [Non-application] Subsection (1) does not apply if the holder also holds a licence for micro-cultivation in relation to the same site and the cannabis that is sold or distributed to them is exclusively from that site.",
+    "history": "SOR/2019-206, s. 10; SOR/2025-43, s. 9",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-21.html"
+  },
+  {
+    "id": "SOR-2018-144-s22",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "22",
+    "marginal_note": "Authorized activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Analytical Testing",
+    "text": "22\n(1) Subject to the other provisions of these Regulations, a holder of a licence for analytical testing is authorized to conduct those of the following activities that are authorized by the licence:\n(a) for the purpose of testing,\n(i) to possess cannabis, and\n(ii) to obtain cannabis by altering its chemical or physical properties by any means;\n(b) for the purpose of producing reference standards or manufacturing or assembling test kits, to produce cannabis, other than obtain it by cultivating, propagating or harvesting it; and\n(c) to sell cannabis.\n(2) [Offer] A holder of a licence for analytical testing that is authorized to conduct the activity referred to in subparagraph (1)(a)(ii) or paragraph (1)(b) is also authorized to offer to conduct that activity.\n(3) [Use of organic solvent] A holder of a licence for analytical testing that is authorized to conduct the activity referred to in subparagraph (1)(a)(ii) or paragraph (1)(b) is also authorized to alter or offer to alter the chemical or physical properties of cannabis by the use of an organic solvent when conducting that activity.\n(4) [Distribution] A holder of a licence for analytical testing is also authorized, for the purpose of testing, to distribute cannabis to another holder of a licence for analytical testing or the individuals referred to in section 4.\n(5) [Sale] A holder of a licence for analytical testing whose licence authorizes the sale of cannabis is authorized to sell and distribute reference standards to any of the following:\n(a) a holder of a licence for cultivation;\n(b) a holder of a licence for processing;\n(c) a holder of a licence for research;\n(d) another holder of a licence for analytical testing;\n(e) a holder of a cannabis drug licence;\n(f) the individuals referred to in section 4;\n(g) the Minister; or\n(h) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is sold or distributed.",
+    "history": "SOR/2019-206, s. 11; SOR/2022-251, s. 7",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-22.html"
+  },
+  {
+    "id": "SOR-2018-144-s23",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "23",
+    "marginal_note": "Head of laboratory",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Analytical Testing",
+    "text": "23\n(1) A holder of a licence for analytical testing must retain the services of one individual as the head of laboratory who must work at the site set out in the licence and who is responsible for the testing referred to in sections 90 to 91.1.\n(2) [Qualifications] The head of laboratory must\n(a) have sufficient knowledge of the provisions of the Act and these Regulations that apply to the holder of the licence for analytical testing to properly carry out the duties of the position;\n(b) have knowledge and experience relevant to the duties of the position; and\n(c) hold\n(i) a diploma, certificate or credential awarded by a post-secondary educational institution in Canada in a field or occupation that is relevant to the duties of the position, such as chemistry, biology, pharmaceutical or scientific regulatory affairs, laboratory management or laboratory technician, or\n(ii) a diploma, certificate or credential awarded by a foreign educational institution in a field or occupation referred to in subparagraph (i) and\n(A) an equivalency assessment as defined in subsection 73(1) of the Immigration and Refugee Protection Regulations, or\n(B) an equivalency assessment issued by an organization or institution that is responsible for issuing equivalency assessments and is recognized by a province.\n(3) [Alternate] A holder of a licence for analytical testing may designate one or more individuals as the alternate heads of laboratory who are qualified to replace the head of laboratory.",
+    "history": "SOR/2019-206, s. 12; SOR/2022-251, s. 8",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-23.html"
+  },
+  {
+    "id": "SOR-2018-144-s24",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "24",
+    "marginal_note": "Minister’s approval",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Analytical Testing",
+    "text": "24\n(1) A holder of a licence for analytical testing must obtain the Minister’s approval before\n(a) designating or replacing an alternate head of laboratory; and\n(b) replacing the head of laboratory by an individual, other than by an alternate head of laboratory.\n(2) [Application — content] The holder of a licence for analytical testing must, for the purpose of obtaining the Minister’s approval, submit an application that includes the following:\n(a) the name and date of birth of the proposed alternate head of laboratory or the proposed head of laboratory;\n(b) a description of the proposed head of laboratory’s or the proposed alternate head of laboratory’s qualifications in respect of the matters referred to in subsection 23(2); and\n(c) a declaration, signed and dated by the responsible person referred to in section 37, indicating that all information provided in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information] The Minister may, on receiving an application for approval, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to consider the application.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-24.html"
+  },
+  {
+    "id": "SOR-2018-144-s25",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "25",
+    "marginal_note": "Destruction",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Analytical Testing",
+    "text": "25\n(1) A holder of a licence for analytical testing must destroy the sample of a lot or batch of cannabis that has been distributed to them, and all cannabis obtained from that sample, within 90 days after completing the testing of the sample of the lot or batch.\n(2) [Sample not tested] If testing of the sample of a lot or batch of cannabis distributed to the holder of the licence for analytical testing is not initiated within 120 days of its receipt, the holder must, by the end of that period, either destroy the sample or distribute it to another holder of a licence for analytical testing or to the individuals referred to in section 4.",
+    "history": "SOR/2019-206, s. 13",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-25.html"
+  },
+  {
+    "id": "SOR-2018-144-s26",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "26",
+    "marginal_note": "Authorized activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Sale for Medical Purposes",
+    "text": "26 Subject to the other provisions of these Regulations, a holder of a licence for sale for medical purposes is authorized to conduct those of the following activities that are authorized by the licence:\n(a) to possess cannabis products; and\n(b) to sell cannabis products.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-26.html"
+  },
+  {
+    "id": "SOR-2018-144-s27",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "27",
+    "marginal_note": "Sale — other than clients",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Sale for Medical Purposes",
+    "text": "27\n(1) Subject to subsection (2), a holder of a licence for sale for medical purposes that authorizes the sale of cannabis products is authorized to sell or distribute\n(a) cannabis products to any of the following:\n(i) a holder of a licence, other than a licence for cultivation,\n(ii) the Minister, or\n(iii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is, or is contained in, a cannabis product that is sold or distributed;\n(b) dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, that are cannabis products, to a holder of a licence for micro-cultivation or standard cultivation;\n(c) cannabis plants and cannabis plant seeds, that are cannabis products, to a holder of a licence for a nursery; and\n(d) cannabis products, other than cannabis plants and cannabis plant seeds, to a hospital employee if the employee’s possession of the cannabis product is for the purpose of, and in connection with, their duties.\n(2) [Packaging] A holder of a licence for sale for medical purposes must sell the cannabis products referred to in subsection (1) in the packaging in which they were sold or distributed to the holder.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-27.html"
+  },
+  {
+    "id": "SOR-2018-144-s28",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28",
+    "marginal_note": "Authorized activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Research",
+    "text": "28\n(1) Subject to the other provisions of these Regulations, a holder of a licence for research is authorized to conduct those of the following activities, that are authorized by the licence:\n(a) for the purpose of research,\n(i) to possess cannabis,\n(ii) to produce cannabis, and\n(iii) to transport, send or deliver cannabis between the sites that are set out by the licence; and\n(b) to sell cannabis pollen, cannabis plants and cannabis plant seeds to any of the following:\n(i) a holder of a licence for cultivation,\n(ii) another holder of a licence for research,\n(iii) a holder of a licence for analytical testing,\n(iv) a holder of a cannabis drug licence,\n(v) the individuals referred to in section 4,\n(vi) the Minister, or\n(vii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is sold.\n(2) [Offer] A holder of a licence for research that is authorized to conduct the activity referred to in subparagraph (1)(a)(ii) is also authorized to offer to obtain cannabis by any method authorized by the licence.\n(3) [Use of organic solvent] A holder of a licence for research that is authorized to obtain cannabis by altering its chemical or physical properties by any means is also authorized to alter or offer to alter its chemical or physical properties by the use of an organic solvent when conducting that activity.\n(4) [Administer and distribute — research subject] A holder of a licence for research is also authorized, for the purpose of research, to administer and distribute cannabis to a research subject.\n(5) [Distribution] A holder of a licence for research is also authorized to distribute\n(a) cannabis to any of the following:\n(i) another holder of a licence for research,\n(ii) a holder of a licence for analytical testing,\n(iii) a holder of a cannabis drug licence,\n(iv) the individuals referred to in section 4, or\n(v) the Minister; and\n(b) cannabis pollen, cannabis plants and cannabis plant seeds to the following:\n(i) a holder of a licence for cultivation, or\n(ii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is distributed.",
+    "history": "SOR/2019-206, s. 14; SOR/2022-251, s. 9; SOR/2025-43, s. 10",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.html"
+  },
+  {
+    "id": "SOR-2018-144-s28.01",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28.01",
+    "marginal_note": "Research not involving human participants or animals",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Licence for Research",
+    "text": "28.01\n(1) Subject to subsection (2), a person, other than a young person, may conduct research on cannabis without a licence for research if the person\n(a) possesses, for the purpose of research, a total quantity of cannabis that does not exceed the equivalent of 30 g of dried cannabis;\n(b) does not administer or distribute cannabis to a human participant or to an animal; and\n(c) does not conduct the research within a dwelling-house or at an address specified in a registration certificate issued under subsection 313(1).\n(2) [Authorized activities] The person is authorized, to the extent necessary to conduct the research,\n(a) to possess cannabis;\n(b) to produce cannabis, other than obtain it by cultivating, propagating or harvesting it; and\n(c) to distribute cannabis to a holder of a licence for analytical testing or a holder of a licence for research.\n(3) [Use of organic solvent] A person that is authorized to conduct the activity referred to in paragraph (2)(b) is also authorized to alter or to offer to alter the chemical or physical properties of cannabis by the use of an organic solvent when conducting that activity.",
+    "history": "SOR/2025-43, s. 11",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.01.html"
+  },
+  {
+    "id": "SOR-2018-144-s28.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28.1",
+    "marginal_note": "Requirements of Part 6",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Non-therapeutic Research on Cannabis",
+    "text": "28.1\n(1) The requirements of Part 6, other than those set out in subsection 102(6), apply to the following cannabis or cannabis accessory that is administered or distributed to a human participant in the conduct of non-therapeutic research on cannabis as if the cannabis or cannabis accessory were a cannabis product or will become one:\n(a) cannabis that is not a cannabis product or is contained in a cannabis accessory that is not a cannabis product; and\n(b) a cannabis accessory that contains cannabis and that is not a cannabis product.\n(2) [References to section 97] For the purposes of subsection (1), any reference in Part 6 to subsection 97(1) or (2) should be read as a reference to paragraph (3)(a) or (b), respectively.\n(3) [Variability limits] Cannabis that is not a cannabis product — or that is contained in a cannabis accessory that is not a cannabis product — and that is administered or distributed by the holder of a licence for research to human participants in the conduct of non-therapeutic research on cannabis must not contain\n(a) in the case of a cannabis extract or a cannabis topical, less than 85% or more than 115% of the quantity or concentration of THC or CBD represented by the holder in the application for the licence, or for its renewal or amendment, related to that research; and\n(b) in the case of edible cannabis,\n(i) if the quantity of THC or CBD that is represented by the holder in the application exceeds 5 mg, less than 85% or more than 115% of that quantity,\n(ii) if the quantity of THC or CBD that is represented by the holder in the application exceeds 2 mg but does not exceed 5 mg, less than 80% or more than 120% of that quantity, and\n(iii) if the quantity of THC or CBD that is represented by the holder in the application does not exceed 2 mg, less than 75% or more than 125% of that quantity.\n(4) [Requirements — edible cannabis] The holder of a licence for research that administers or distributes edible cannabis to human participants in the conduct of non-therapeutic research on cannabis must ensure that\n(a) a meat product, poultry product or fish, other than a food additive, was not used as an ingredient to produce the edible cannabis, and was not a constituent of such an ingredient, unless the meat product, poultry product or fish\n(i) was produced by a person that is authorized to produce it under the laws of a province or the Safe Food for Canadians Act or was imported in accordance with that Act, and\n(ii) had a water activity that did not exceed 0.85 at a temperature of 22 ± 2°C at the time the meat product, poultry product or fish was obtained by the holder that produced the edible cannabis;\n(b) food that was produced by a holder of a licence for research and that was used by that holder as an ingredient to produce the edible cannabis, or as a constituent of such an ingredient, was not a meat product, poultry product or fish, and the sale of the food would not have been prohibited under section 4 of the Food and Drugs Act;\n(c) a food additive was not used as an ingredient to produce the edible cannabis unless\n(i) the edible cannabis would be a food that is set out in column 3 of the Lists of Permitted Food Additives if the edible cannabis did not contain or have on it anything referred to in item 1 or 3 of Schedule 1 to the Act,\n(ii) the food additive is set out in column 1 and is not caffeine or caffeine citrate,\n(iii) the food additive is obtained from any corresponding source set out in column 2,\n(iv) the food additive is used for any corresponding purpose of use set out in column 4,\n(v) the amount of the food additive does not exceed\n(A) any corresponding maximum level of use and any corresponding maximum level of residue set out in column 5, and\n(B) the amount that is required to accomplish the purpose for which it is added, in the case where the words “Good Manufacturing Practice” appear in column 5 for that food additive in the food, and\n(vi) any other corresponding condition set out in column 5 is met; and\n(d) the edible cannabis was not irradiated unless\n(i) the edible cannabis would be a food that is listed in item 3 or 4, column 1, of the table to Division 26 of Part B of the Food and Drug Regulations if the edible cannabis did not contain or have on it anything that is referred to in item 1 or 3 of Schedule 1 to the Act, and\n(ii) the licence holder that produced the edible cannabis satisfied the requirements set out in paragraphs B.26.003(2)(a) and (b) and subsection B.26.004(1) of the Food and Drug Regulations in respect of the edible cannabis.\n(5) [Vitamins and mineral nutrients] If the conditions set out in subparagraphs (4)(c)(i) to (vi) are met, the holder of a licence for research whose licence authorizes the production of cannabis may use a vitamin or mineral nutrient as an ingredient to produce edible cannabis that is administered or distributed to a human participant in the conduct of non-therapeutic research on cannabis and that is not a cannabis product or is contained in a cannabis accessory that is not a cannabis product.",
+    "history": "SOR/2022-251, s. 10; SOR/2024-244, s. 167",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s28.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28.2",
+    "marginal_note": "Irradiated edible cannabis",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Non-therapeutic Research on Cannabis",
+    "text": "28.2 The holder of a licence for research that administers or distributes irradiated edible cannabis to human participants in the conduct of non-therapeutic research on cannabis must ensure that the requirement set out in subsection 42(1) has been met in addition to the conditions set out in paragraph 28.1(4)(d).",
+    "history": "SOR/2022-251, s. 10; SOR/2025-43, s. 12",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s28.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28.3",
+    "marginal_note": "Return of cannabis",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Non-therapeutic Research on Cannabis",
+    "text": "28.3\n(1) For the purposes of subparagraph 9(1)(a)(i) or (iii) of the Act, a human participant to whom cannabis was distributed in the conduct of non-therapeutic research on cannabis is authorized to return the cannabis to the holder of the licence for research from which the cannabis was received.\n(2) [Parcel — requirements] The participant who is returning cannabis under subsection (1) must, if they are sending or having delivered a total quantity of cannabis that exceeds the equivalent of 30 g of dried cannabis,\n(a) prepare the parcel in a manner that ensures the security of its contents, such that\n(i) it will not open or permit the escape of its contents during handling and transportation,\n(ii) it is sealed so that it cannot be opened without the seal being broken, and\n(iii) it prevents its contents from being identified without it being opened; and\n(b) use a method that ensures the tracking and safekeeping of the parcel during transportation.",
+    "history": "SOR/2022-251, s. 10",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s28.4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28.4",
+    "marginal_note": "Record keeping — returned cannabis",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Non-therapeutic Research on Cannabis",
+    "text": "28.4 A holder of a licence for research that receives cannabis from a human participant under section 28.3 must retain a document that contains the following information:\n(a) the name of the participant;\n(b) the address of the location at which the cannabis is received and, if that location is different from the site or sites at which the cannabis was produced, the address of the site or sites, if known;\n(c) the date on which the cannabis is received;\n(d) the quantity of cannabis that is received;\n(e) a description of the cannabis, including, if applicable, the brand name; and\n(f) if applicable, the lot or batch number of the cannabis.",
+    "history": "SOR/2022-251, s. 10",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.4.html"
+  },
+  {
+    "id": "SOR-2018-144-s28.5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "28.5",
+    "marginal_note": "Destruction of returned cannabis",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Non-therapeutic Research on Cannabis",
+    "text": "28.5 A holder of a licence for research must destroy any cannabis that has been returned to them by a human participant under section 28.3 no later than 90 days after the day on which the non-therapeutic research on cannabis ends.",
+    "history": "SOR/2022-251, s. 10",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 28.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-28.5.html"
+  },
+  {
+    "id": "SOR-2018-144-s29",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "29",
+    "marginal_note": "Refusal to issue, renew or amend — other grounds",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Refusal, Suspension and Revocation",
+    "text": "29 For the purpose of paragraph 62(7)(h) of the Act, other grounds for refusing to issue, renew or amend a licence are the following:\n(a) an individual who is required to hold a security clearance under section 50 in respect of an application does not hold such a security clearance;\n(b) in respect of the renewal or amendment of a licence, the holder of the licence does not hold a cannabis licence issued under subsection 14(1.1) of the Excise Act, 2001, if it is required;\n(c) in respect of the issuance or amendment of a licence for cultivation, the site proposed in the application would be authorized by another licence for cultivation;\n(d) in respect of the issuance or amendment of a licence for micro-cultivation, the site proposed in the application would be authorized by a licence for standard processing and a licence for micro-cultivation;\n(e) in respect of the issuance or amendment of a licence for standard cultivation, the site proposed in the application would be authorized by a licence for micro-processing and a licence for standard cultivation;\n(f) in respect of the issuance or amendment of a licence for a nursery, the site proposed in the application would be authorized by a licence for processing and a licence for a nursery;\n(g) in respect of the issuance or amendment of a licence for processing, the site proposed in the application would be authorized by another licence for processing;\n(h) in respect of the issuance or amendment of a licence for processing, the site proposed in the application would be authorized by a licence for processing and a licence for a nursery;\n(i) in respect of the issuance or amendment of a licence for micro-processing, the site proposed in the application would be authorized by a licence for standard cultivation and a licence for micro-processing;\n(j) in respect of the issuance or amendment of a licence for standard processing, the site proposed in the application would be authorized by a licence for micro-cultivation and a licence for standard processing;\n(k) in respect of a licence for processing, the applicant has, in the past 10 years, been convicted of an offence under the Safe Food for Canadians Act or an Act referred to in subsection 374(2) of the Safe Food for Canadians Regulations; and\n(l) in respect of a licence for research that would authorize activities in relation to non-therapeutic research on cannabis, the Minister has reasonable grounds to believe that\n(i) the use of the cannabis proposed in the application presents a risk of injury to the health of a human participant or other person that cannot reasonably be mitigated, or\n(ii) the objectives of the non-therapeutic research on cannabis that are set out in the application will not be achieved.",
+    "history": "SOR/2019-206, s. 15; SOR/2022-251, s. 11",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-29.html"
+  },
+  {
+    "id": "SOR-2018-144-s30",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "30",
+    "marginal_note": "Suspension — other circumstance",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Refusal, Suspension and Revocation",
+    "text": "30 For the purpose of paragraph 64(1)(b) of the Act, other circumstances for the suspension of a licence are the following:\n(a) an individual who is required to hold a security clearance under section 50 in respect of the licence does not hold such a security clearance;\n(b) the holder of a licence has failed to pay a fee in relation to the licence, or any other licence issued to that holder that is fixed by an order made under subsection 142(1) of the Act;\n(b.1) the holder of a licence has failed to submit to the Minister a statement of cannabis revenue in accordance with an order made under subsection 142(1) of the Act;\n(c) the holder of a licence does not hold a cannabis licence issued under subsection 14(1.1) of the Excise Act, 2001, if it is required;\n(d) the cannabis licence issued to the holder under subsection 14(1.1) of the Excise Act, 2001 is suspended under subsection 23(2) of that Act; and\n(e) in respect of a licence for research that authorizes activities in relation to non-therapeutic research on cannabis, the Minister has reasonable grounds to believe that\n(i) the use of the cannabis in the conduct of the non-therapeutic research on cannabis presents a risk of injury to the health of a human participant or other person that cannot reasonably be mitigated, or\n(ii) the objectives of the non-therapeutic research on cannabis will not be achieved.",
+    "history": "SOR/2019-206, s. 16; SOR/2022-251, s. 12; SOR/2025-43, s. 13",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-30.html"
+  },
+  {
+    "id": "SOR-2018-144-s31",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "31",
+    "marginal_note": "Revocation — other circumstances",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Refusal, Suspension and Revocation",
+    "text": "31 For the purpose of paragraph 65(h) of the Act, other circumstances for the revocation of a licence are the following:\n(a) the holder of the licence has requested, in writing, the revocation;\n(b) the licence has been suspended and not reinstated because the reasons for the suspension still exist or the holder of the licence has not demonstrated to the Minister that the suspension is unfounded;\n(c) since the issuance of the licence, a security clearance in respect of the licence has been refused;\n(d) the holder of the licence no longer holds the cannabis licence issued under subsection 14(1.1) of the Excise Act, 2001, if it is required;\n(e) in the case of a licence for processing, the holder has, since its issuance, been convicted of an offence under the Safe Food for Canadians Act or an Act referred to in subsection 374(2) of the Safe Food for Canadians Regulations; and\n(f) in respect of a licence for research that authorizes activities in relation to non-therapeutic research on cannabis, the Minister has reasonable grounds to believe that\n(i) the use of the cannabis in the conduct of the non-therapeutic research on cannabis presents a risk of injury to the health of a human participant or other person that cannot reasonably be mitigated, or\n(ii) the objectives of the non-therapeutic research on cannabis will not be achieved.",
+    "history": "SOR/2019-206, s. 17; SOR/2022-251, s. 13",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-31.html"
+  },
+  {
+    "id": "SOR-2018-144-s32",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "32",
+    "marginal_note": "Amendment",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Changes Relating to Licence",
+    "text": "32 A holder of a licence must submit an application for an amendment to the licence if they propose to make any of the following changes:\n(a) a change to the name of the holder of the licence;\n(b) a change to the address of the site or building within the site where the activity is authorized; or\n(c) a change to the authorized activity at the site or the authorized activity that may be conducted at each building within the site.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-32.html"
+  },
+  {
+    "id": "SOR-2018-144-s33",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "33",
+    "marginal_note": "Minister’s approval",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Changes Relating to Licence",
+    "text": "33\n(1) A holder of a licence that proposes to make a change to the site plan that would require physical security measures to be carried out in order to comply with Part 4 must obtain the Minister’s approval before making the change.\n(2) [Application — content] The holder of a licence must, for the purpose of obtaining the Minister’s approval, submit an application that includes the following:\n(a) a description of the change;\n(b) the proposed site plan; and\n(c) a declaration, signed and dated by the responsible person referred to in section 37, indicating that all information provided in support of the application is correct and complete to the best of their knowledge.\n(3) [Additional information] The Minister may, on receiving an application for approval, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to consider the application.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-33.html"
+  },
+  {
+    "id": "SOR-2018-144-s34",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "34",
+    "marginal_note": "Notification — various changes",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Changes Relating to Licence",
+    "text": "34\n(1) A holder of a licence must notify the Minister of any of the following changes within five days after the change occurs:\n(a) a change to the mailing address, telephone number, email address or facsimile number of the holder;\n(b) a change to the site plan, other than a change referred to in subsection 33(1);\n(c) the replacement of an individual who must hold a security clearance referred to in any of paragraphs 50(b) to (g), (i) and (j) or the addition of another such individual, other than an individual who is designated as an alternate for the position of quality assurance person referred to in section 19; and\n(d) in the case of a holder of a licence for cultivation, a licence for processing or a licence for sale, a change to the organizational security plan.\n(2) [Notification — content] The notification must include the following:\n(a) a description of the change; and\n(b) a declaration, signed and dated by the responsible person referred to in section 37, indicating that all information provided in support of the notification is correct and complete to the best of their knowledge.\n(3) [Additional information] In the case of a change referred to in paragraph (1)(c), the notification must also include the following:\n(a) the name and date of birth of the individual who replaced an individual referred to in any of paragraphs 50(b) to (g), (i) and (j) or who was added as another such individual; and\n(b) if the individual replaced a director or officer referred to in subparagraph 50(b)(i) or (c)(i) or was added as such a director or officer, the certificate of incorporation or other amended incorporating instrument of the corporation or cooperative.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-34.html"
+  },
+  {
+    "id": "SOR-2018-144-s35",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "35",
+    "marginal_note": "Notification to local authorities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Changes Relating to Licence",
+    "text": "35\n(1) A holder of a licence for cultivation, a licence for processing or a licence for sale that authorizes the possession of cannabis must, within 30 days after the issuance, amendment, suspension, reinstatement or revocation of the licence, provide a written notice to the local authorities referred to in paragraphs 7(1)(a) to (c) in the area in which the site set out in the licence is located and provide a copy of the notice to the Minister.\n(2) [Content of notice] The notice must contain the following information:\n(a) the name of the holder of the licence and the address of the site set out in the licence; and\n(b) a description of the applicable event referred to in subsection (1) and its effective date and, in the case of an amendment to the licence, details of the amendment.\n(3) [Senior official] The notice must be addressed to a senior official of the local authority to which it is provided.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-35.html"
+  },
+  {
+    "id": "SOR-2018-144-s36",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "36",
+    "marginal_note": "Cessation of activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "Changes Relating to Licence",
+    "text": "36\n(1) A holder of a licence that intends to cease conducting all the activities authorized by the licence — whether before or on the date of expiry of the licence — must provide the Minister with a written notice to that effect at least 30 days before the day on which those activities cease.\n(2) [Content of notice] The notice must be signed and dated by the responsible person referred to in section 37 and contain the following information:\n(a) the date on which activities are expected to cease;\n(b) a description of the manner in which any cannabis remaining at the site as of the date referred to in paragraph (a) will be disposed of by the holder of the licence, including\n(i) if the cannabis will be sold or distributed, in whole or in part, the name and address of the person to which it will be sold or distributed, and\n(ii) if it will be destroyed, in whole or in part, the day on which and the location at which the destruction is to take place;\n(c) the address of the location at which the holder’s records, reports, electronic data and other documents that are required to be retained under the Act by the holder will be retained after activities have ceased; and\n(d) the name, address, telephone number and, if applicable, facsimile number and email address of a person from which the Minister may obtain further information after activities have ceased.\n(3) [Update] After having ceased the activities, the holder must submit to the Minister an update of the information referred to in paragraphs (2)(a) to (d), if it differs from the information submitted in the notice under subsection (1). The update must be signed and dated by the responsible person referred to in section 37.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-36.html"
+  },
+  {
+    "id": "SOR-2018-144-s37",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "37",
+    "marginal_note": "Responsible person",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "37\n(1) A holder of a licence must retain the services of one individual as the responsible person who has the authority to bind the holder.\n(2) [Responsibilities and knowledge] The responsible person is responsible for the activities conducted under the licence and must have sufficient knowledge of the provisions of the Act and these Regulations that apply to the holder of the licence.\n(3) [Alternate] A holder of a licence may designate one individual as the alternate responsible person who is qualified to replace the responsible person.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-37.html"
+  },
+  {
+    "id": "SOR-2018-144-s38",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "38",
+    "marginal_note": "Head of security",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "38\n(1) A holder of a licence, other than a licence for analytical testing or a licence for research, must retain the services of one individual as the head of security who is responsible for\n(a) ensuring that the applicable physical security measures set out in Part 4 are complied with; and\n(b) the organizational security plan of the holder.\n(2) [Alternate] A holder of a licence, other than a licence for analytical testing or a licence for research, may designate one individual as the alternate head of security who is qualified to replace the head of security.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-38.html"
+  },
+  {
+    "id": "SOR-2018-144-s39",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "39",
+    "marginal_note": "Approved site",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "39\n(1) A holder of a licence must only conduct activities that are authorized by the licence at the site and, if applicable, the building within the site, set out in the licence.\n(2) [Non-application] Subsection (1) does not apply to the possession of cannabis for the purpose of antimicrobial treatment or destruction or the distribution of cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-39.html"
+  },
+  {
+    "id": "SOR-2018-144-s40",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "40",
+    "marginal_note": "Dwelling-house",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "40 A holder of a licence must not conduct any activity that is authorized by the licence at a dwelling-house.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-40.html"
+  },
+  {
+    "id": "SOR-2018-144-s41",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "41",
+    "marginal_note": "Outdoor activities",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "41 A holder of a licence must not produce cannabis — other than obtain cannabis by cultivating, propagating or harvesting it — or test, store, package or label cannabis outdoors.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-41.html"
+  },
+  {
+    "id": "SOR-2018-144-s42",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "42",
+    "marginal_note": "Antimicrobial treatment",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "42\n(1) A holder of a licence, other than a licence for analytical testing, may conduct antimicrobial treatment of cannabis at a location other than the site set out in the licence only if the cannabis is subsequently returned to the site set out in the licence or distributed in accordance with these Regulations.\n(2) [Irradiation of edible cannabis] For greater certainty, in the case of the irradiation of edible cannabis by a holder of a licence for processing, the requirement set out in subsection (1) applies in addition to the conditions set out in section 102.6.",
+    "history": "SOR/2019-206, s. 18; SOR/2025-43, s. 14",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-42.html"
+  },
+  {
+    "id": "SOR-2018-144-s43",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "43",
+    "marginal_note": "Destruction",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "43\n(1) A holder of a licence is authorized to destroy cannabis only\n(a) in accordance with a method that\n(i) complies with all federal, provincial and municipal environmental protection legislation applicable to the location where it is to be destroyed, and\n(ii) does not result in any individual being exposed to cannabis smoke or cannabis vapour;\n(b) in the presence of at least one employee of the holder of the licence; and\n(c) in the case where the cannabis is destroyed at a location other than the site set out in the licence, if the holder of the licence ensures that the cannabis that is at the location is, at all times, in the presence of at least one employee of the licence holder.\n(2) [Exception] Paragraphs (1)(b) and (c) do not apply in cases where the holder of a licence destroys cultivation waste.",
+    "history": "SOR/2025-43, s. 15",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-43.html"
+  },
+  {
+    "id": "SOR-2018-144-s44",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "44",
+    "marginal_note": "",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "44 [Repealed, SOR/2025-43, s. 16]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-44.html"
+  },
+  {
+    "id": "SOR-2018-144-s45",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "45",
+    "marginal_note": "Organizational security plan — update",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "45 A holder of a licence, other than a holder of a licence for analytical testing or a licence for research, must on request of the Minister, update and submit the organizational security plan.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-45.html"
+  },
+  {
+    "id": "SOR-2018-144-s46",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "46",
+    "marginal_note": "Recall",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "46\n(1) A holder of a licence, other than a licence for analytical testing, must establish and maintain a system of control that permits the rapid and complete recall of every lot or batch of cannabis that has been sold or distributed.\n(2) [Recall simulation] The holder must\n(a) at least once every 12 months, conduct a recall simulation based on the system of control;\n(b) after completing the recall simulation, prepare a document that sets out the details of how it was conducted and the results; and\n(c) retain the document for at least two years after the day on which the recall simulation is completed.",
+    "history": "SOR/2019-206, s. 19",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-46.html"
+  },
+  {
+    "id": "SOR-2018-144-s47",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "47",
+    "marginal_note": "Safekeeping during distribution",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "47 A holder of a licence must take any steps that are necessary to ensure the safekeeping of cannabis when distributing it.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-47.html"
+  },
+  {
+    "id": "SOR-2018-144-s48",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "48",
+    "marginal_note": "Identification of holder of a licence",
+    "part": "PART 2 - Licensing",
+    "division": "",
+    "heading": "General Requirements Relating to Authorized Activities",
+    "text": "48 A holder of a licence must include their name, as set out in the licence, in all the means by which they identify themself in relation to cannabis, including advertising, purchase orders, shipping documents and invoices.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-48.html"
+  },
+  {
+    "id": "SOR-2018-144-s49",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "49",
+    "marginal_note": "Definitions",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "49 The following definitions apply in this Part.\ncorporation does not include a federal or provincial Crown corporation. (personne morale)\npartnership does not include an incorporated entity. (société de personnes)",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-49.html"
+  },
+  {
+    "id": "SOR-2018-144-s50",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "50",
+    "marginal_note": "Requirement for security clearance",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "50 The following individuals must hold a security clearance:\n(a) an individual who holds a licence for cultivation, processing or sale;\n(b) in the case of a corporation that holds a licence for cultivation, processing or sale,\n(i) the directors and officers of the corporation,\n(ii) any individual who exercises, or is in a position to exercise, direct control over the corporation,\n(iii) the directors and officers of any corporation or cooperative that exercises, or is in a position to exercise, direct control over the corporation,\n(iv) any individual who is a partner in a partnership that exercises, or is in a position to exercise, direct control over the corporation, and\n(v) the directors and officers of any corporation that is a partner in a partnership that exercises, or is in a position to exercise, direct control over the corporation;\n(c) in the case of a cooperative that holds a licence for cultivation, processing or sale,\n(i) the directors and officers of the cooperative,\n(ii) any individual who exercises, or is in a position to exercise, direct control over the cooperative,\n(iii) the directors and officers of any corporation or cooperative that exercises, or is in a position to exercise, direct control over the cooperative,\n(iv) any individual who is a partner in a partnership that exercises, or is in a position to exercise, direct control over the cooperative, and\n(v) the directors and officers of any corporation that is a partner in a partnership that exercises, or is in a position to exercise, direct control over the cooperative;\n(d) in the case of a partnership that holds a licence for cultivation, processing or sale,\n(i) any individual who is a partner,\n(ii) the directors and officers of any corporation or cooperative that is a partner,\n(iii) any individual who is a partner in a partnership that exercises, or is in a position to exercise, direct control over the partnership that holds the licence, and\n(iv) the directors and officers of any corporation that is a partner in a partnership that exercises, or is in a position to exercise, direct control over the partnership that holds the licence;\n(e) in the case of a licence for cultivation, processing or sale, the responsible person referred to in section 37;\n(f) in the case of a licence for cultivation, processing or sale, the head of security referred to in section 38;\n(g) in the case of a licence for cultivation, the master grower referred to in section 12 or 15;\n(h) in the case of a licence for processing, the quality assurance person referred to in section 19;\n(i) an individual who has been designated as an alternate for a position referred to in any of paragraphs (e) to (h); and\n(j) an individual who has been specified by name by the Minister under subsection 67(2) of the Act or who occupies a position that has been specified by the Minister under that subsection.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-50.html"
+  },
+  {
+    "id": "SOR-2018-144-s51",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "51",
+    "marginal_note": "Eligibility",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "51 Only the following individuals may submit an application for a security clearance:\n(a) an individual who is required to hold a security clearance;\n(b) an individual who will be required to hold a security clearance if an application for a licence, or for its renewal or amendment, that has been filed with the Minister results in the issuance, renewal or amendment of the licence;\n(c) an individual who will be required to hold a security clearance if a pending business transaction is completed;\n(d) an individual who has been selected for a position referred to in any of paragraphs 50(e) to (h) or as an alternate for such a position; and\n(e) an individual who has been selected for a position that has been specified by the Minister under subsection 67(2) of the Act or who has been notified that the Minister intends to specify them, by name or position, under that subsection.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-51.html"
+  },
+  {
+    "id": "SOR-2018-144-s52",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "52",
+    "marginal_note": "Checks",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "52 The Minister may, at any time, conduct checks that are necessary to determine whether an applicant for, or the holder of, a security clearance poses a risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity. Such checks include\n(a) a check of the applicant’s or holder’s criminal record; and\n(b) a check of the relevant files of law enforcement agencies that relate to the applicant or holder, including intelligence gathered for law enforcement purposes.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-52.html"
+  },
+  {
+    "id": "SOR-2018-144-s53",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "53",
+    "marginal_note": "Grant of security clearance",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "53\n(1) Before granting a security clearance, the Minister must, taking into account any licence conditions that he or she imposes under subsection 62(10) of the Act, determine that the applicant does not pose an unacceptable risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.\n(2) [Factors] Factors that the Minister may consider to determine the level of risk posed by the applicant include\n(a) the circumstances of any events or convictions that are relevant to the determination, the seriousness of those events or convictions, their number and frequency, the date of the most recent event or conviction and any sentence or other disposition;\n(b) whether it is known, or there are reasonable grounds to suspect, that the applicant\n(i) is or has been involved in, or contributes or has contributed to, an activity that is prohibited by, or conducted in contravention of, any of the provisions of Division 1 of Part 1 of the Act — other than paragraphs 8(1)(a) to (e) — or Subdivision E of Division 2 of Part 1 of the Act,\n(ii) is or has been involved in, or contributes or has contributed to, an activity that is prohibited by, or conducted in contravention of, any of the provisions of Part I of the Controlled Drugs and Substances Act — other than subsection 4(1) — or subsection 32(1) or (2) of that Act,\n(iii) is or has been involved in, or contributes or has contributed to, an activity that is prohibited by, or conducted in contravention of, any provision of the Criminal Code relating to fraud, corruption of public officials, terrorism financing, counterfeiting or laundering the proceeds of crime,\n(iv) is or has been involved in, or contributes or has contributed to, an offence involving an act of violence or the threat of violence,\n(v) is or has been a member of a criminal organization as defined in subsection 467.1(1) of the Criminal Code, or is or has been involved in, or contributes or has contributed to, the activities of such an organization,\n(vi) is or has been a member of an organization that is known to be involved in or to contribute to — or in respect of which there are reasonable grounds to suspect its involvement in or contribution to — activities directed toward, or in support of, acts of violence or the threat of violence, or is or has been involved in, or contributes or has contributed to, the activities of such an organization,\n(vii) is or has been associated with an individual who\n(A) is known to be involved in or to contribute to — or in respect of whom there are reasonable grounds to suspect their involvement in or contribution to — activities referred to in subparagraphs (i) to (iii), or\n(B) is a member of an organization referred to in subparagraph (v) or (vi), or\n(viii) has conspired to commit\n(A) an offence under any of the provisions of the Criminal Code referred to in subparagraph (iii),\n(B) an offence referred to in subparagraph (iv), or\n(C) an offence under any of sections 467.11 to 467.13 of the Criminal Code;\n(c) whether there are reasonable grounds to suspect that the applicant could be induced to commit an act — or to aid or abet any person to commit an act — that might constitute a risk to public health or public safety;\n(d) whether there are reasonable grounds to believe that the applicant’s activities, including their financial activities, pose a risk to the integrity of the control of the production and distribution of cannabis under the Act;\n(e) whether the applicant has had a security clearance suspended or cancelled;\n(f) whether there are reasonable grounds to believe the applicant has, now or in the past, submitted false or misleading information, or false or falsified documents, to the Minister; and\n(g) whether an entity has refused to issue a security clearance to the applicant — or has suspended or cancelled one — and the reason for the refusal, suspension or cancellation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-53.html"
+  },
+  {
+    "id": "SOR-2018-144-s54",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "54",
+    "marginal_note": "Outstanding criminal charge",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "54 If the Minister refuses to consider an application for a security clearance because there is an outstanding criminal charge against the applicant that may be relevant to the determination of the risk under subsection 53(1), the Minister must provide the applicant, and any affected holder of or applicant for a licence, with notice of the refusal in writing.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-54.html"
+  },
+  {
+    "id": "SOR-2018-144-s55",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "55",
+    "marginal_note": "Refusal to grant security clearance",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "55\n(1) If the Minister intends to refuse to grant a security clearance, the Minister must provide the applicant with a notice that sets out the reason for the proposed refusal and that specifies the period of time within which they may make written representations to the Minister. The period must start on the day on which the notice is provided and must be not less than 20 days.\n(2) [Notice of refusal] If the Minister refuses to grant the security clearance, the Minister must provide the applicant, and any affected holder of or applicant for a licence, with notice of the refusal in writing.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-55.html"
+  },
+  {
+    "id": "SOR-2018-144-s56",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "56",
+    "marginal_note": "Validity period",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "56\n(1) The Minister must establish a validity period for a security clearance in accordance with the level of risk to public health or public safety — including the risk of cannabis being diverted to an illicit market or activity — posed by the applicant, but the period must not exceed five years.\n(2) [Extension of validity period] If the validity period of a security clearance is less than five years, the Minister may subsequently extend the period to a total of five years if the Minister, taking into account any licence conditions that he or she imposes under subsection 62(10) of the Act, determines that the holder does not pose an unacceptable risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.\n(3) [Factors] The factors that the Minister may consider to determine the level of risk posed by the holder include those set out in subsection 53(2).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-56.html"
+  },
+  {
+    "id": "SOR-2018-144-s57",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "57",
+    "marginal_note": "Obligation to notify — offences",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "57 A holder of a security clearance must, without delay, provide the Minister with notice in writing if they are charged with, or found guilty of, an offence under the Act, the Controlled Drugs and Substances Act or the Criminal Code.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-57.html"
+  },
+  {
+    "id": "SOR-2018-144-s58",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "58",
+    "marginal_note": "Suspension of security clearance",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "58\n(1) Before suspending a security clearance, the Minister must have reasonable grounds to believe that the risk to public health or public safety posed by the holder, including the risk of cannabis being diverted to an illicit market or activity, has become unacceptable.\n(2) [Notice of suspension] A suspension takes effect as soon as the Minister provides the holder with a notice in writing that sets out the reasons for the suspension and that specifies the period of time within which they may make written representations to the Minister. The period starts on the day on which the notice is provided and must be not less than 20 days.\n(3) [Notice to holder of licence] The Minister must, without delay after suspending a security clearance, also provide any affected holder of or applicant for a licence with notice of the suspension in writing.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-58.html"
+  },
+  {
+    "id": "SOR-2018-144-s59",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "59",
+    "marginal_note": "Reinstatement of security clearance",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "59\n(1) The Minister must reinstate a suspended security clearance if\n(a) the reasons for the suspension no longer exist or the holder of the security clearance demonstrates to the Minister that the suspension was unfounded; or\n(b) the Minister determines, taking into account any licence conditions that he or she imposes under subsection 62(10) of the Act, that the holder of the security clearance does not pose an unacceptable risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.\n(2) [Factors] The factors that the Minister may consider to determine the level of risk posed by the holder of the security clearance include those set out in subsection 53(2).\n(3) [Notice of reinstatement] The Minister must, without delay after reinstating a security clearance, provide the holder of the security clearance, and any affected holder of or applicant for a licence, with notice of the reinstatement in writing.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-59.html"
+  },
+  {
+    "id": "SOR-2018-144-s60",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "60",
+    "marginal_note": "Cancellation of security clearance",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "60\n(1) A security clearance may not be cancelled unless\n(a) it is suspended and the period within which the holder may make representations in respect of the suspension has expired; and\n(b) the Minister has determined that the holder poses an unacceptable risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.\n(2) [Factors] The factors that the Minister may consider to determine the level of risk posed by the holder include those set out in subsection 53(2).\n(3) [Notice of cancellation] The Minister must, without delay after cancelling a security clearance, provide the holder, and any affected holder of or applicant for a licence, with notice of the cancellation in writing.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-60.html"
+  },
+  {
+    "id": "SOR-2018-144-s61",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "61",
+    "marginal_note": "Ineligibility — new application",
+    "part": "PART 3 - Security Clearances",
+    "division": "",
+    "heading": "PART 3 - Security Clearances",
+    "text": "61 If the Minister refuses to grant or cancels a security clearance, the individual who has been refused a security clearance or the former holder may submit a new application for a security clearance only if\n(a) a period of five years has elapsed since the day on which the refusal or cancellation occurred; or\n(b) a change has occurred in the circumstances that led to the refusal or cancellation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 61",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-61.html"
+  },
+  {
+    "id": "SOR-2018-144-s62",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "62",
+    "marginal_note": "Security measures",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "General Provisions",
+    "text": "62\n(1) The security measures set out in sections 63 to 72 apply in respect of the sites set out in the following licences:\n(a) a licence for standard cultivation;\n(b) a licence for standard processing;\n(c) a licence for sale that authorizes the possession of cannabis; and\n(d) a cannabis drug licence if the amount of cannabis that is sold or distributed to the holder of the licence is, as determined in accordance with the table to section 21, equivalent to more than 600 kg of dried cannabis per calendar year.\n(2) [Compliance with security measures] A holder of a licence referred to in subsection (1) must ensure that the security measures are complied with.\n(3) [Equivalency] The cannabis referred to in paragraph (1)(d) is exempt from the application of subsection 2(4) of the Act and a quantity referred to in column 2 of the table to section 21 in respect of any class of cannabis referred to in column 1 is deemed to be equivalent to 1 kg of dried cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 62",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-62.html"
+  },
+  {
+    "id": "SOR-2018-144-s63",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "63",
+    "marginal_note": "Site design",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Site Design",
+    "text": "63 The site must be designed in a manner that prevents unauthorized access.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 63",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-63.html"
+  },
+  {
+    "id": "SOR-2018-144-s64",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "64",
+    "marginal_note": "Visual monitoring",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Perimeter of Site",
+    "text": "64\n(1) The perimeter of the site must be monitored at all times by visual recording devices to detect any attempted or actual unauthorized access to the site.\n(2) [Visual recording devices] The devices must, in the conditions under which they are used, be capable of making a visible recording of any attempted or actual unauthorized access.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 64",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-64.html"
+  },
+  {
+    "id": "SOR-2018-144-s65",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "65",
+    "marginal_note": "",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Perimeter of Site",
+    "text": "65 [Repealed, SOR/2025-43, s. 17]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 65",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-65.html"
+  },
+  {
+    "id": "SOR-2018-144-s66",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "66",
+    "marginal_note": "",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Perimeter of Site",
+    "text": "66 [Repealed, SOR/2025-43, s. 17]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 66",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-66.html"
+  },
+  {
+    "id": "SOR-2018-144-s67",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "67",
+    "marginal_note": "",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "67 [Repealed, SOR/2025-43, s. 18]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 67",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-67.html"
+  },
+  {
+    "id": "SOR-2018-144-s68",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "68",
+    "marginal_note": "Restricted access",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "68\n(1) Access to each operations area and storage area must be restricted to individuals whose presence in the area is required by their duties.\n(2) [Repealed, SOR/2025-43, s. 19]",
+    "history": "SOR/2025-43, s. 19",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 68",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-68.html"
+  },
+  {
+    "id": "SOR-2018-144-s69",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "69",
+    "marginal_note": "Physical barrier",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "69 Each operations area and storage area must be surrounded by a physical barrier that prevents unauthorized access.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 69",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-69.html"
+  },
+  {
+    "id": "SOR-2018-144-s70",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "70",
+    "marginal_note": "Visual monitoring",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "70\n(1) Each operations area and storage area must be monitored at all times by visual recording devices to detect illicit conduct.\n(2) [Exception — grow area] For a grow area, only the entry and exit points of the area must be monitored by the devices.\n(3) [Visual recording devices] The devices must, in the conditions under which they are used, be capable of making a visible recording of any illicit conduct.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 70",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-70.html"
+  },
+  {
+    "id": "SOR-2018-144-s71",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "71",
+    "marginal_note": "Intrusion detection system",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "71\n(1) Each operations area and storage area must be secured by means of an intrusion detection system that operates at all times and that allows for the detection of any attempted or actual unauthorized access to the area, any unauthorized movement in the area and any attempted or actual tampering with the system.\n(2) [Exception — grow area] The intrusion detection system is not required to detect unauthorized movement in a grow area.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 71",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-71.html"
+  },
+  {
+    "id": "SOR-2018-144-s72",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "72",
+    "marginal_note": "Monitoring and response",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "72\n(1) The intrusion detection system referred to in section 71 must be monitored at all times.\n(2) [Appropriate measures] The holder of the licence must determine the appropriate measures to be taken if any occurrence referred to in section 70 or 71 is detected.\n(3) [Record of detected occurrences] If any such occurrence is detected, the holder of the licence must ensure that a document is retained that contains the following information:\n(a) the date and time of the occurrence; and\n(b) the measures taken in response to it and the date and time when they were taken.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 72",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-72.html"
+  },
+  {
+    "id": "SOR-2018-144-s73",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "73",
+    "marginal_note": "Retention",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 1 - Licences Requiring Increased Security Measures",
+    "heading": "Operations Areas and Storage Areas",
+    "text": "73 A holder of a licence referred to in subsection 62(1) must retain\n(a) the following visual recordings made under section 64 or 70 for at least one year after the day on which they are made:\n(i) if they are made using a visual recording device that is activated by motion, the visual recordings depicting movements only, and\n(ii) if they are made using a visual recording device that does not have this feature, all of those recordings; and\n(b) the document referred to in subsection 72(3) for at least two years after the day on which it is prepared.\n(c) [Repealed, SOR/2025-43, s. 20]",
+    "history": "SOR/2025-43, s. 20",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 73",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-73.html"
+  },
+  {
+    "id": "SOR-2018-144-s74",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "74",
+    "marginal_note": "Micro-cultivation, micro-processing and nurseries",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 2 - Other Licences",
+    "heading": "DIVISION 2 - Other Licences",
+    "text": "74 A holder of a licence for micro-cultivation, micro-processing or a nursery must ensure that the following security measures are complied with in respect of the site set out in the licence:\n(a) the site is designed in a manner that prevents unauthorized access;\n(b) the site is surrounded by a physical barrier that prevents unauthorized access;\n(c) storage areas are surrounded by a physical barrier that prevents unauthorized access; and\n(d) access to each storage area is restricted to individuals whose presence in the area is required by their duties.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 74",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-74.html"
+  },
+  {
+    "id": "SOR-2018-144-s75",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "75",
+    "marginal_note": "Analytical testing",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 2 - Other Licences",
+    "heading": "DIVISION 2 - Other Licences",
+    "text": "75 A holder of a licence for analytical testing must ensure that the following security measures are complied with in respect of the site set out in the licence:\n(a) storage areas are surrounded by a physical barrier that prevents unauthorized access; and\n(b) access to each storage area is restricted to individuals whose presence in the area is required by their duties.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 75",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-75.html"
+  },
+  {
+    "id": "SOR-2018-144-s76",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "76",
+    "marginal_note": "Cannabis drug licences",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 2 - Other Licences",
+    "heading": "DIVISION 2 - Other Licences",
+    "text": "76\n(1) If the amount of cannabis that is sold or distributed to the holder of a cannabis drug licence is not equivalent, as determined in accordance with the table to section 21, to more than 600 kg of dried cannabis per calendar year, the holder must ensure that\n(a) if they only conduct analytical testing, the security measures set out in paragraphs 75(a) and (b) are complied with in respect of the site set out in the licence; and\n(b) in any other case, the security measures set out in paragraphs 74(a) to (d) are complied with in respect of the site set out in the licence.\n(2) [Equivalency] The cannabis referred to in subsection (1) is exempt from the application of subsection 2(4) of the Act and a quantity referred to in column 2 of the table to section 21 in respect of any class of cannabis referred to in column 1 is deemed to be equivalent to 1 kg of dried cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 76",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-76.html"
+  },
+  {
+    "id": "SOR-2018-144-s77",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "77",
+    "marginal_note": "Research",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 2 - Other Licences",
+    "heading": "DIVISION 2 - Other Licences",
+    "text": "77 A holder of a licence for research must ensure that operations areas at the site set out in the licence are designed in a manner that prevents unauthorized access.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 77",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-77.html"
+  },
+  {
+    "id": "SOR-2018-144-s78",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "78",
+    "marginal_note": "Exemptions — operations area",
+    "part": "PART 4 - Physical Security Measures",
+    "division": "DIVISION 3 - Exemptions",
+    "heading": "DIVISION 3 - Exemptions",
+    "text": "78\n(1) A holder of a licence referred to in subsection 62(1) is exempt from the application of subsections 70(1), 71(1) and 72(1) in respect of any operations area if no activities conducted under the licence are in progress in the operations area and no cannabis is present in the operations area.\n(2) [Exemption — cannabis drug licence] A holder of a cannabis drug licence is exempt from the application of this Part in respect of the site set out in the licence if they are securely storing cannabis in accordance with the Directive on Physical Security Requirements for Controlled Substances and Drugs Containing Cannabis, as amended from time to time and published by the Government of Canada on its website.",
+    "history": "SOR/2025-43, s. 21",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 78",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-78.html"
+  },
+  {
+    "id": "SOR-2018-144-s78.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "78.1",
+    "marginal_note": "Definitions",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Definitions",
+    "text": "78.1 The following definitions apply in this Part.\nacceptable level means a level of a biological, chemical or physical hazard that does not present a risk of contamination of cannabis or anything that will be used as an ingredient. (niveau acceptable)\ncontrol measure means a measure that can be applied to prevent or eliminate any biological, chemical or physical hazard that presents a risk of contamination of cannabis or anything that will be used as an ingredient, or to reduce the hazard to an acceptable level. (mesure de contrôle)\ncritical control point means a step at which the application of a control measure is essential to prevent or eliminate any biological, chemical or physical hazard that presents a risk of contamination of cannabis or anything that will be used as an ingredient, or to reduce the hazard to an acceptable level. (point de contrôle critique)\nsanitary condition means a condition that does not present a risk of contamination, allergen cross-contamination or introduction of an extraneous substance to cannabis or anything that will be used as an ingredient. (conditions hygiéniques)",
+    "history": "SOR/2019-206, s. 20",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 78.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-78.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s79",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "79",
+    "marginal_note": "Sale, distribution and exportation — cannabis",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "79 A holder of a licence must not sell, distribute or export cannabis unless the applicable requirements set out in sections 80 to 88.94 have been met.",
+    "history": "SOR/2019-206, s. 20",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 79",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-79.html"
+  },
+  {
+    "id": "SOR-2018-144-s79.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "79.1",
+    "marginal_note": "Non-application — person not holding a licence",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "79.1 The requirements of this Part do not apply to any activity that a person conducts in respect of anything that will be used as an ingredient unless the activity is conducted by a holder of a licence.",
+    "history": "SOR/2019-206, s. 20",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 79.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-79.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s79.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "79.2",
+    "marginal_note": "Non-application — holder of licence for analytical testing or research",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "79.2 Sections 80 to 87.1 do not apply to\n(a) a holder of a licence for analytical testing; or\n(b) a holder of a licence for research, except in respect of non-therapeutic research on cannabis.",
+    "history": "SOR/2019-206, s. 20; SOR/2022-251, s. 14",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 79.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-79.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s79.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "79.3",
+    "marginal_note": "Non-application — reference standard",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "79.3 The requirements of this Part do not apply in respect of a reference standard and anything that will be used as an ingredient in the production of a reference standard.",
+    "history": "SOR/2022-251, s. 14",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 79.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-79.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s80",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "80",
+    "marginal_note": "Standard operating procedures",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "80 Cannabis and anything that will be used as an ingredient must be produced, packaged, labelled, distributed, stored, sampled and tested in accordance with standard operating procedures that are designed to ensure that those activities are conducted in accordance with the applicable requirements of this Part and Part 6.",
+    "history": "SOR/2019-206, s. 20",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 80",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-80.html"
+  },
+  {
+    "id": "SOR-2018-144-s81",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "81",
+    "marginal_note": "Pest control product",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "81\n(1) Cannabis must not be treated with a pest control product unless the product is registered for use on cannabis under the Pest Control Products Act or is otherwise authorized for use under that Act.\n(2) [Exception — edible cannabis] Despite subsection (1), edible cannabis may be treated during the course of production with a pest control product referred to in subparagraph 3(1)(b)(ii) of the Pest Control Products Regulations.",
+    "history": "SOR/2019-206, s. 21",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 81",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-81.html"
+  },
+  {
+    "id": "SOR-2018-144-s81.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "81.1",
+    "marginal_note": "Sanitizers, agronomic inputs and non-food chemical agents",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "81.1 Any sanitizer, agronomic input or non-food chemical agent that is present at a site must\n(a) be properly and clearly identified;\n(b) be suitable for its intended use and not present a risk of contamination of cannabis or anything that will be used as an ingredient; and\n(c) be handled and used in a manner that does not present a risk of contamination of cannabis or anything that will be used as an ingredient and that is in accordance with the manufacturer’s instructions.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 81.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-81.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s82",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "82",
+    "marginal_note": "Storage",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "82 Cannabis and anything that will be used as an ingredient must be stored under conditions that maintain their quality.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 82",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-82.html"
+  },
+  {
+    "id": "SOR-2018-144-s83",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "83",
+    "marginal_note": "Distribution",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "83 Cannabis and anything that will be used as an ingredient must be distributed in a manner that maintains their quality.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 83",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-83.html"
+  },
+  {
+    "id": "SOR-2018-144-s84",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "84",
+    "marginal_note": "Building or part of building",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "84 Any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled, stored or tested must be designed, constructed and maintained in a manner that permits those activities to be conducted appropriately and under sanitary conditions and, in particular, that\n(a) permits the building or part of the building to be kept clean and orderly;\n(b) permits the effective cleaning of all surfaces in the building or part of the building;\n(c) prevents the contamination of the cannabis or thing that will be used as an ingredient; and\n(d) prevents the introduction of an extraneous substance to the cannabis or thing that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 84",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-84.html"
+  },
+  {
+    "id": "SOR-2018-144-s85",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "85",
+    "marginal_note": "System — filtration and ventilation",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "85\n(1) Any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled, stored or tested must be equipped with a system that\n(a) filters air to prevent the escape of odours associated with cannabis plant material to the outdoors;\n(b) provides natural or mechanical ventilation with sufficient air exchange to provide clean air and to remove unclean air in order to prevent the contamination of the cannabis or thing that will be used as an ingredient;\n(c) is accessible and, if necessary for its cleaning, maintenance or inspection, is capable of being disassembled;\n(d) is capable of withstanding repeated cleaning; and\n(e) functions in accordance with its intended use.\n(2) [Exception — cultivation, propagation or harvesting of cannabis] Paragraph (1)(b) does not apply in respect of any building or part of a building where the only activities being conducted in respect of cannabis are its cultivation, propagation or harvesting.\n(3) [Exception — cultivation, propagation or harvesting of anything used as an ingredient] Paragraphs (1)(b) to (e) do not apply in respect of any building or part of a building where the only activities being conducted in respect of anything that will be used as an ingredient are its cultivation, propagation or harvesting.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 85",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-85.html"
+  },
+  {
+    "id": "SOR-2018-144-s85.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "85.1",
+    "marginal_note": "Supply of water",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "85.1\n(1) Any system that supplies water to a site must be appropriate for any activity being conducted in respect of cannabis or anything that will be used as an ingredient.\n(2) [Cross-connection] Any system that supplies potable water to a site must not be cross-connected with any other system, unless measures are taken to eliminate any risk of contamination of cannabis or anything that will be used as an ingredient as a result of the cross-connection.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 85.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-85.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s85.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "85.2",
+    "marginal_note": "Lighting",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "85.2\n(1) Any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled, stored or tested must be equipped with natural or artificial lighting that is appropriate for the activity being conducted.\n(2) [Light fixtures] Any light fixtures in the building or part of the building where the activities referred to in subsection (1) are conducted must\n(a) be capable of withstanding repeated cleaning and, if necessary to prevent contamination of the cannabis or thing that will be used as an ingredient, repeated sanitizing; and\n(b) not present a risk of contamination of the cannabis or thing that will be used as an ingredient in the event of breakage.",
+    "history": "SOR/2019-206, s. 22",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 85.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-85.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s86",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "86",
+    "marginal_note": "Equipment",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "86\n(1) Cannabis and anything that will be used as an ingredient must be produced, packaged, labelled, stored, sampled and tested using equipment that is designed, constructed, maintained, operated and arranged in a manner that\n(a) permits the effective cleaning of its surfaces;\n(b) permits it to function in accordance with its intended use;\n(b.1) is accessible and, if necessary for its cleaning, maintenance or inspection, is capable of being easily disassembled;\n(c) prevents the contamination of the cannabis or thing that will be used as an ingredient;\n(d) prevents the introduction of an extraneous substance to the cannabis or thing that will be used as an ingredient; and\n(e) protects the cannabis or thing that will be used as an ingredient against allergen cross-contamination.\n(1.1) [Conveyances] Cannabis and anything that will be used as an ingredient must be distributed using a conveyance that is designed, constructed, maintained and operated in a manner that prevents the contamination of the cannabis or thing that will be used as an ingredient.\n(2) [Non-application] Paragraphs (1)(d) and (e) do not apply to the outdoor cultivation, propagation or harvesting of cannabis or anything that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 23",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 86",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-86.html"
+  },
+  {
+    "id": "SOR-2018-144-s87",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "87",
+    "marginal_note": "Sanitation program",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "87\n(1) Cannabis and anything that will be used as an ingredient must be produced, packaged, labelled, distributed, stored, sampled and tested in accordance with a sanitation program that sets out\n(a) procedures for effectively cleaning the building or part of the building in which those activities are conducted;\n(b) procedures for effectively cleaning the equipment and conveyances used in those activities;\n(c) procedures for handling any substance used in those activities; and\n(d) all requirements, in respect of the health and hygienic behaviour of the personnel who are involved in those activities, that are necessary to ensure that those activities are conducted in sanitary conditions.\n(2) [Non-application] Paragraph (1)(a) does not apply to the outdoor cultivation, propagation or harvesting of cannabis or anything that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 24",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 87",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-87.html"
+  },
+  {
+    "id": "SOR-2018-144-s87.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "87.1",
+    "marginal_note": "Hand cleaning and hand sanitizing stations and lavatories",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "General Requirements",
+    "text": "87.1\n(1) If necessary to prevent the contamination of cannabis or anything that will be used as an ingredient, a site must be equipped with hand cleaning and hand sanitizing stations and lavatories that\n(a) are appropriately equipped and adequate in number and size for the number of individuals using them;\n(b) are located so that they are readily accessible to the individuals using them; and\n(c) are capable of withstanding repeated cleaning and, as necessary, repeated sanitizing.\n(2) [Hand cleaning and hand sanitizing stations] The hand cleaning and hand sanitizing stations must permit the effective cleaning and sanitization of hands.\n(3) [Lavatories] The lavatories must be located and maintained so that they do not present any risk of contamination of cannabis or anything that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 87.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-87.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s88",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88",
+    "marginal_note": "Quality assurance",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88\n(1) A holder of a licence for processing must ensure that\n(a) every investigation in respect of the matters referred to in paragraphs 19(2)(b) and (c) is conducted under the responsibility of the quality assurance person referred to in section 19;\n(b) if necessary following an investigation, the quality assurance person immediately causes measures to be taken to mitigate any risk;\n(c) cannabis and anything that will be used as an ingredient are produced, packaged, labelled, distributed, stored, sampled and tested using methods and procedures that, prior to their implementation, have been approved by the quality assurance person;\n(d) in the case of a cannabis extract or edible cannabis, the quality assurance person approves the preventive control plan referred to in section 88.94 prior to its implementation; and\n(e) every lot or batch of cannabis is approved by the quality assurance person before it is made available for sale.\n(2) [Activities under the responsibility of quality assurance person] The activities assigned to the quality assurance person under paragraphs (1)(b) to (e) can also be conducted under the responsibility of that person.",
+    "history": "SOR/2019-206, s. 25; SOR/2025-43, s. 22",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.1",
+    "marginal_note": "Competencies and qualifications",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.1 A holder of a licence for processing must ensure that any individual who conducts activities in relation to edible cannabis or anything that will be used as an ingredient in the production of edible cannabis has the competencies and qualifications that are necessary to conduct those activities at the site set out in the licence.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.2",
+    "marginal_note": "Temperature and humidity",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.2\n(1) A holder of a licence for processing must ensure that the temperature and humidity of any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled, stored or tested are maintained at levels that are appropriate for the activity being conducted with the cannabis or thing that will be used as an ingredient.\n(2) [Heating, cooling or humidity-control system] If the building or part of the building is equipped with a heating, cooling or humidity-control system, the holder of the licence must ensure that the system\n(a) if necessary to prevent contamination of the cannabis or thing that will be used as an ingredient, is equipped with instruments to control and indicate the temperature and humidity levels;\n(b) is accessible and, if necessary for its cleaning, maintenance or inspection, is capable of being disassembled;\n(c) is capable of withstanding repeated cleaning; and\n(d) functions in accordance with its intended use.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.3",
+    "marginal_note": "Incompatible activities",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.3\n(1) A holder of a licence for processing must ensure that physical or other effective means are used to separate incompatible activities in order to prevent contamination of cannabis or anything that will be used as an ingredient.\n(2) [Production of food] A holder of a licence for processing must not produce, package, label or store cannabis at a site set out in the licence if food that is to be sold is also produced, packaged or labelled at that site.\n(3) [Exception] Despite subsection (2), a holder of a licence for processing may produce, package, label or store cannabis in a building within a site where food that is to be sold is produced, packaged or labelled if the food is not produced, packaged or labelled in the same building.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.4",
+    "marginal_note": "Separation of cannabis and ingredients from contaminants",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.4 A holder of a licence for processing must ensure that physical or other effective means are used to separate cannabis or anything that will be used as an ingredient from anything that presents a risk of contamination of the cannabis or thing that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.4.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.5",
+    "marginal_note": "Ingredients — risk of injury to human health",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.5 A holder of a licence for processing must ensure that anything that will be, or was intended to be, used as an ingredient that presents a risk of injury to human health is identified as such and is stored in a designated area within the site.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.5.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.6",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.6",
+    "marginal_note": "Potable water",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.6\n(1) A holder of a licence for processing must ensure that any water that might come into contact with a cannabis extract, a cannabis topical, edible cannabis or anything that will be used as an ingredient is potable and, if the water is not potable, must ensure that it does not present a risk of contamination of the cannabis extract, cannabis topical, edible cannabis or thing that will be used as an ingredient.\n(2) [Steam and ice from potable water] A holder of a licence for processing must ensure that any steam or ice that might come into contact with a cannabis extract, a cannabis topical, edible cannabis or anything that will be used as an ingredient is made from water that meets the requirements of subsection (1) and, if the steam or ice does not meet those requirements, must ensure that it does not present a risk of contamination of the cannabis extract, cannabis topical, edible cannabis or thing that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.6.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.7",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.7",
+    "marginal_note": "No presence of animals",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.7 A holder of a licence for processing must ensure that no animal is present in any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled or stored.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.7.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.8",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.8",
+    "marginal_note": "Land — risk of contamination",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.8 If any land that forms part of a site set out in a licence for processing, or any land that is located near such a site, presents a risk of contamination of cannabis or anything that will be used as an ingredient, the holder of the licence must take measures to eliminate the risk.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.8.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.9",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.9",
+    "marginal_note": "Removal and disposal of contaminated materials and waste",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.9\n(1) A holder of a licence for processing must ensure that any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled or stored has means for the removal and disposal of contaminated materials and waste and, if necessary to prevent contamination of the cannabis or thing that will be used as an ingredient, that the building or part of the building is equipped with a drainage, sewage and plumbing system that functions in accordance with its intended use.\n(2) [Frequency and manner] The holder of the licence must ensure that contaminated materials and waste are removed and disposed of at a frequency that is sufficient to prevent contamination of the cannabis or thing that will be used as an ingredient and in a manner that does not present a risk of contamination of the cannabis or thing that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.9.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.91",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.91",
+    "marginal_note": "Conveyances and equipment",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.91 A holder of a licence for processing must ensure that any conveyance or equipment that is used at the site set out in the licence to handle any contaminated materials or any waste, unless that conveyance or equipment does not come into contact with those materials or waste,\n(a) is used only for that purpose;\n(b) is identified as being reserved for that purpose; and\n(c) meets the applicable requirements of section 86.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.91.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.92",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.92",
+    "marginal_note": "Clothing, footwear and protective coverings",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.92 A holder of a licence for processing must ensure that any individual who enters or is in any building or part of a building where cannabis or anything that will be used as an ingredient is produced, packaged, labelled, stored, sampled or tested wears clothing, footwear and protective coverings, including gloves, a hairnet, a beard net and a smock, that are in good condition, clean and in sanitary condition and that are appropriate for the activity being conducted with the cannabis or thing that will be used as an ingredient.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.92.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.93",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.93",
+    "marginal_note": "Identification and analysis of hazards",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.93\n(1) A holder of a licence for processing that produces a cannabis extract or edible cannabis must identify and analyze the biological, chemical and physical hazards that present a risk of contamination of the cannabis or anything that will be used as an ingredient in the production of the cannabis extract or edible cannabis.\n(2) [Prevention, elimination and reduction of hazards] The holder of the licence must prevent, eliminate or reduce to an acceptable level the hazards referred to in subsection (1) by using control measures that are shown by evidence to be effective, including any treatment or process.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.93.html"
+  },
+  {
+    "id": "SOR-2018-144-s88.94",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "88.94",
+    "marginal_note": "Preventive control plan",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Additional Requirements — Holder of Licence for Processing",
+    "text": "88.94\n(1) A holder of a licence for processing that conducts activities in relation to a cannabis extract or edible cannabis must prepare, retain, maintain and implement a written preventive control plan for any activity they conduct in respect of the cannabis or anything that will be used as an ingredient in the production of the cannabis extract or edible cannabis.\n(2) [Content of preventive control plan] The preventive control plan must include\n(a) a description of the measures for ensuring that the applicable requirements of sections 101.3, 101.4, 102, 102.2, 102.3, 102.5 and 102.6 are met;\n(b) in relation to the applicable requirements of these Regulations,\n(i) a description of the biological, chemical and physical hazards that are identified under subsection 88.93(1) that present a risk of contamination of the cannabis extract, edible cannabis or anything that will be used as an ingredient in the production of the cannabis extract or edible cannabis,\n(ii) a description of the control measures for preventing, eliminating or reducing to an acceptable level the hazards referred to in subparagraph (i) and the evidence that the control measures are effective,\n(iii) a description of the critical control points, the related control measures and the evidence that the control measures are effective,\n(iv) a description of the critical limits for each critical control point,\n(v) the procedures for monitoring the critical control points in relation to their critical limits,\n(vi) the corrective action procedures for each critical control point,\n(vii) the procedures for verifying that the implementation of the preventive control plan results in compliance with these Regulations, and\n(viii) documents that substantiate that the preventive control plan has been implemented with respect to subparagraphs (i) to (vii); and\n(c) supporting documents that show evidence of the information recorded under paragraph (a) and subparagraphs (b)(i) to (vii).\n(3) [Retention period] Each document referred to in subparagraph (2)(b)(viii) must be retained for at least two years after the day on which it is prepared.",
+    "history": "SOR/2019-206, s. 25",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 88.94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-88.94.html"
+  },
+  {
+    "id": "SOR-2018-144-s89",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "89",
+    "marginal_note": "Sale and exportation — cannabis product",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Testing",
+    "text": "89 A holder of a licence must not sell or export a cannabis product unless the applicable requirements set out in sections 90 to 92 have been met.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 89",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-89.html"
+  },
+  {
+    "id": "SOR-2018-144-s90",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "90",
+    "marginal_note": "Testing for phytocannabinoids",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Testing",
+    "text": "90\n(1) Testing for the quantity or concentration, as the case may be, of THC, THCA, CBD and CBDA must be conducted on each lot or batch of cannabis, other than cannabis plants or cannabis plant seeds, that\n(a) is or will become a cannabis product; or\n(b) is or will be contained in a cannabis accessory that is or will become a cannabis product.\n(2) [Timing of testing] The testing must be conducted on the final form of the cannabis, either before or after it — or the cannabis accessory that contains it — is packaged and labelled as a cannabis product.",
+    "history": "SOR/2019-206, s. 26",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 90",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-90.html"
+  },
+  {
+    "id": "SOR-2018-144-s91",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "91",
+    "marginal_note": "Testing for contaminants",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Testing",
+    "text": "91\n(1) Testing for microbial and chemical contaminants — other than residues of a pest control product or its components or derivatives — must be conducted on\n(a) each lot or batch of cannabis — other than cannabis plants, cannabis plant seeds or edible cannabis — that\n(i) is or will become a cannabis product, or\n(ii) is or will be contained in a cannabis accessory that is or will become a cannabis product; or\n(b) each lot or batch of cannabis — other than cannabis plant seeds — that\n(i) is used to produce the cannabis referred to in paragraph (a), or\n(ii) is used to produce edible cannabis that is or will become a cannabis product, or that is or will be contained in a cannabis accessory that is or will become a cannabis product.\n(2) [Timing of testing] The testing on a lot or batch of cannabis must be conducted as follows:\n(a) the testing referred to in paragraph (1)(a) must be conducted on the final form of the cannabis, either before or after it — or the cannabis accessory that contains it — is packaged and labelled as a cannabis product; and\n(b) the testing referred to in paragraph (1)(b) must be conducted after the final step in the production process during which the contaminants referred to in subsection (1) could have been introduced or could be concentrated, whichever is later.\n(3) [Tolerance limits] The results of the testing referred to in subsection (1) must enable a determination of whether the contaminants, if any, are or will be within the tolerance limits referred to in subsection 93(3) or 94(2) or section 101.1, as the case may be.",
+    "history": "SOR/2019-206, s. 26",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 91",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-91.html"
+  },
+  {
+    "id": "SOR-2018-144-s91.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "91.1",
+    "marginal_note": "Dissolution and disintegration testing",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Testing",
+    "text": "91.1\n(1) If cannabis — or a cannabis accessory that contains cannabis — is or will become a cannabis product to which subsection 95(1) applies, testing must be conducted on each lot or batch of the cannabis or cannabis accessory to determine whether the requirements referred to in that subsection are, or will be, met.\n(2) [Timing of testing] The testing must be conducted on the final form of the cannabis, either before or after it — or the cannabis accessory that contains it — is packaged and labelled as a cannabis product.",
+    "history": "SOR/2019-206, s. 26",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 91.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-91.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s92",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "92",
+    "marginal_note": "Testing method",
+    "part": "PART 5 - Good Production Practices",
+    "division": "",
+    "heading": "Testing",
+    "text": "92\n(1) Testing that is conducted under sections 90 to 91.1 — or to determine whether the applicable requirements in Part 6 are, or will be, met — must be conducted using validated methods on a representative sample of each lot or batch of cannabis or cannabis accessory that contains cannabis.\n(2) [Retention period] A portion of the sample referred to in subsection (1) must be retained for at least one year after the date of the last sale of any portion of the lot or batch.\n(3) [Sufficient quantity] The portion of the sample retained under subsection (2) must be of sufficient quantity to enable a determination of\n(a) whether the lot or batch meets the requirements of section 81, subsection 93(3), 94(2) or 95(1) or section 101.1, as applicable; and\n(b) the quantity or concentration of THC, THCA, CBD and CBDA.",
+    "history": "SOR/2019-206, s. 26",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 92",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-92.html"
+  },
+  {
+    "id": "SOR-2018-144-s92.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "92.1",
+    "marginal_note": "Interpretation — residues of pest control products",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "92.1 In this Part, a reference to residues of a pest control product includes the residues of any component or derivative of the pest control product.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 92.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-92.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s92.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "92.2",
+    "marginal_note": "Residues of pest control products — cannabis plants and seeds",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "92.2 Cannabis plants or cannabis plant seeds that are cannabis products — or that are contained in a cannabis accessory that is a cannabis product — must not contain or have on them residues of a pest control product that is registered for use on cannabis under the Pest Control Products Act, or that is otherwise authorized for use under that Act, unless the residues are within any maximum residue limits that are specified in relation to cannabis under section 9 or 10 of that Act.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 92.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-92.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s93",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "93",
+    "marginal_note": "Dried and fresh cannabis",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "93\n(1) Dried cannabis or fresh cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain or have on it anything other than anything referred to in item 1 of Schedule 1 to the Act.\n(2) [Residues of pest control products] Despite subsection (1), cannabis that is referred to in that subsection may contain or have on it residues of a pest control product that is registered for use on cannabis under the Pest Control Products Act, or that is otherwise authorized for use under that Act, if the residues are within any maximum residue limits that are specified in relation to cannabis under section 9 or 10 of that Act.\n(3) [Microbial and chemical contaminants] Despite subsection (1), cannabis that is referred to in that subsection may contain or have on it microbial or chemical contaminants if the contaminants are within generally accepted tolerance limits for human use that are\n(a) established in a publication referred to in Schedule B to the Food and Drugs Act; and\n(b) appropriate for the intended use and any reasonably foreseeable use of the cannabis product.\n(4) [More stringent limit applies] If there are generally accepted tolerance limits referred to in subsection (3) that apply in respect of the residues of a pest control product referred to in subsection (2) for which a maximum residue limit has been specified in relation to cannabis under the Pest Control Products Act, the more stringent limit applies.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 93",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-93.html"
+  },
+  {
+    "id": "SOR-2018-144-s94",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "94",
+    "marginal_note": "Cannabis used in production",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "94\n(1) Cannabis that is referred to in item 1 or 3 of Schedule 1 to the Act and that is used in the production of the following cannabis must not contain or have on it residues of a pest control product that is registered for use on cannabis under the Pest Control Products Act, or that is otherwise authorized for use under that Act, unless the residues are within any maximum residue limits that are specified in relation to cannabis under section 9 or 10 of that Act:\n(a) a cannabis extract that will become a cannabis product or that will be contained in a cannabis accessory that will become a cannabis product;\n(b) a cannabis topical that will become a cannabis product or that will be contained in a cannabis accessory that will become a cannabis product; and\n(c) edible cannabis that will become a cannabis product or that will be contained in a cannabis accessory that will become a cannabis product.\n(2) [Edible cannabis — microbial and chemical contaminants] Cannabis that is referred to in item 1 or 3 of Schedule 1 to the Act and that is used in the production of edible cannabis must not, if the edible cannabis will become a cannabis product or will be contained in a cannabis accessory that will become a cannabis product, contain or have on it microbial or chemical contaminants unless the contaminants are within generally accepted tolerance limits for human use that are\n(a) established in a publication referred to in Schedule B to the Food and Drugs Act; and\n(b) appropriate for a product that is to be ingested.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 94",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-94.html"
+  },
+  {
+    "id": "SOR-2018-144-s95",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "95",
+    "marginal_note": "Dissolution and disintegration",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "95\n(1) Each discrete unit of a cannabis product that is intended for ingestion or nasal, rectal or vaginal use must meet, if the form of the unit is similar to a dosage form for which a dissolution or disintegration test is set out in a publication referred to in Schedule B to the Food and Drugs Act, the requirements of the test or, if there is more than one applicable test, the requirements of any such test that is suitable for demonstrating that the cannabis product will perform as intended.\n(2) [Exception] Subsection (1) does not apply to edible cannabis.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 95",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-95.html"
+  },
+  {
+    "id": "SOR-2018-144-s96",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "96",
+    "marginal_note": "Maximum quantity of THC — discrete unit",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "96\n(1) Subject to subsection 97(1), each discrete unit of a cannabis product that is intended for ingestion or nasal, rectal or vaginal use must not contain a quantity of THC that exceeds 10 mg, taking into account the potential to convert THCA into THC.\n(2) [Exception] Subsection (1) does not apply to edible cannabis.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 96",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-96.html"
+  },
+  {
+    "id": "SOR-2018-144-s97",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "97",
+    "marginal_note": "Variability limits",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "97\n(1) A cannabis extract, or a cannabis topical, that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain, in respect of any quantity or concentration of THC or CBD that is displayed on the label, less than 85% or more than 115% of that quantity or concentration.\n(2) [Edible cannabis] Edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain\n(a) if a quantity of THC or CBD that is displayed on the label exceeds 5 mg, less than 85% or more than 115% of that quantity;\n(b) if a quantity of THC or CBD that is displayed on the label exceeds 2 mg but does not exceed 5 mg, less than 80% or more than 120% of that quantity; and\n(c) if a quantity of THC or CBD that is displayed on the label does not exceed 2 mg, less than 75% or more than 125% of that quantity.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 97",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-97.html"
+  },
+  {
+    "id": "SOR-2018-144-s97.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "97.1",
+    "marginal_note": "Variability limits — divisible cannabis products",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "97.1\n(1) If a cannabis product that is not in discrete units is represented as being able to be divided into discrete units, each represented unit must not contain\n(a) a quantity of THC that is less than 75% or more than 125% of the quantity of THC in each of the other represented units, taking into account the potential to convert THCA into THC; and\n(b) a quantity of CBD that is less than 75% or more than 125% of the quantity of CBD in each of the other represented units, taking into account the potential to convert CBDA into CBD.\n(2) [Divisible units] If a cannabis product is in discrete units that are represented as being able to be divided into discrete sub-units, each represented subunit must not contain\n(a) a quantity of THC that is less than 75% or more than 125% of the quantity of THC in each of the other represented subunits, taking into account the potential to convert THCA into THC; and\n(b) a quantity of CBD that is less than 75% or more than 125% of the quantity of CBD in each of the other represented subunits, taking into account the potential to convert CBDA into CBD.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 97.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-97.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s98",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "98",
+    "marginal_note": "Products that must not be sold or distributed",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "98 The following cannabis products must not be sold or distributed:\n(a) a cannabis product that is intended to be used in the area of the human eye bounded by the supraorbital and infraorbital ridges, including the eyebrows, the skin underlying the eyebrows, the eyelids, the eyelashes, the conjunctival sac of the eye, the eyeball and the soft tissue that lies below the eye and within the infraorbital ridge; and\n(b) a cannabis product that is intended to be used on damaged or broken skin or to penetrate the skin barrier other than by absorption.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 98",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-98.html"
+  },
+  {
+    "id": "SOR-2018-144-s98.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "98.1",
+    "marginal_note": "Multiple units",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "98.1 It is prohibited for a holder of a licence to sell or distribute a cannabis extract, a cannabis topical or edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — if the immediate container contains multiple discrete units, unless the properties of each unit, including size but excluding flavour and colour, as applicable, are consistent.",
+    "history": "SOR/2019-206, s. 27",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 98.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-98.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s99",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "99",
+    "marginal_note": "Addition of THC or THCA",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Dried and Fresh Cannabis",
+    "text": "99 THC or THCA must not be added to dried or fresh cannabis that will become a cannabis product or that is, or will be, contained in a cannabis accessory that will become a cannabis product.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 99",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-99.html"
+  },
+  {
+    "id": "SOR-2018-144-s100",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "100",
+    "marginal_note": "",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Dried and Fresh Cannabis",
+    "text": "100 [Repealed, SOR/2025-43, s. 23]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 100",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-100.html"
+  },
+  {
+    "id": "SOR-2018-144-s101",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101",
+    "marginal_note": "Things injurious to health",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101\n(1) A cannabis extract, or a cannabis topical, that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain or have on it anything that may cause injury to the health of the user when the cannabis product is used as intended or in a reasonably foreseeable way.\n(2) [Exception] Subsection (1) does not, in respect of a cannabis extract that is intended to be combusted and inhaled, prohibit anything that may cause injury as a result of the intended combustion and inhalation.\n(3) [Things that do not cause injury] For the purposes of subsection (1), a cannabis extract or a cannabis topical does not contain or have on it anything that may cause injury to the health of the user by reason only that it contains or has on it\n(a) anything referred to in item 1 or 3 of Schedule 1 to the Act;\n(b) residues of a pest control product that is registered for use on cannabis under the Pest Control Products Act, or that is otherwise authorized for use under that Act, if the residues are within any maximum residue limits that are specified in relation to cannabis under section 9 or 10 of that Act; or\n(c) microbial or chemical contaminants — other than residues of a pest control product referred to in paragraph (b) — if the contaminants are within generally accepted tolerance limits for human use that are\n(i) established in a publication referred to in Schedule B to the Food and Drugs Act, and\n(ii) appropriate for the intended use and any reasonably foreseeable use of the cannabis product.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.html"
+  },
+  {
+    "id": "SOR-2018-144-s101.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101.1",
+    "marginal_note": "Microbial and chemical contaminants",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101.1 A cannabis extract, or a cannabis topical, that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain or have on it microbial or chemical contaminants unless the contaminants are within generally accepted tolerance limits for human use that are\n(a) established in a publication referred to in Schedule B to the Food and Drugs Act; and\n(b) appropriate for the intended use and any reasonably foreseeable use of the cannabis product.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s101.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101.2",
+    "marginal_note": "Maximum quantity of THC",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101.2 A cannabis extract, or a cannabis topical, that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain a quantity of THC that exceeds 1000 mg per immediate container, taking into account the potential to convert THCA into THC.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s101.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101.3",
+    "marginal_note": "Cannabis extract — content",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101.3\n(1) A cannabis extract that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain any ingredients other than\n(a) carrier substances;\n(b) flavouring agents; and\n(c) substances that are necessary to maintain the quality or stability of the cannabis product.\n(2) [Prohibited ingredients] The following substances must not be used as ingredients to produce a cannabis extract referred to in subsection (1):\n(a) substances that are listed in column 1 of the table in Schedule 2 to the Tobacco and Vaping Products Act; or\n(b) sugars or sweeteners or sweetening agents, as those terms are defined in subsection B.01.001(1) of the Food and Drug Regulations.\n(3) [Exception — vitamins] Despite paragraph 2(a), a vitamin may be used as an ingredient to maintain the quality or stability of the cannabis extract referred to in subsection (1) if it is used in an amount that does not exceed what is necessary to maintain the quality or stability of the cannabis product.\n(4) [Naturally occurring substances] An ingredient that is used to produce the cannabis extract referred to in subsection (1) may contain a substance referred to in subsection (2) only if that substance is naturally present in the ingredient at a level that is not above the naturally occurring level for that ingredient.\n(5) [Permitted ingredients — inhaled cannabis extract] An ingredient — other than a flavouring agent — must not be used to produce a cannabis extract referred to in subsection (1) that is intended to be consumed by means of inhalation unless\n(a) a standard for the ingredient is set out in a publication referred to in Schedule B to the Food and Drugs Act; and\n(b) the ingredient complies with the standard.\n(5.1) [Ethyl alcohol — inhaled cannabis extract] A cannabis extract referred to in subsection (1) that is intended to be consumed by means of inhalation may contain the following quantities of ethyl alcohol if the net weight of the cannabis extract in each immediate container of the cannabis product does not exceed 7.5 g:\n(a) if it is in discrete units, 10 mg or less per unit; or\n(b) if it is not in discrete units,\n(i) 10 mg or less, or\n(ii) more than 10 mg, if the immediate container does not permit the extract to be easily removed from the container and contains an integrated mechanism that dispenses no more than 10 mg of ethyl alcohol per activation.\n(6) [Ethyl alcohol — ingested cannabis extract] A cannabis extract referred to in subsection (1) that is intended to be ingested may contain ethyl alcohol if\n(a) the net weight of the cannabis extract in each immediate container of the cannabis product does not exceed 7.5 g, or\n(b) in the case where the net weight of the cannabis extract in each immediate container of the cannabis product exceeds 7.5 g, the concentration of ethyl alcohol does not exceed 0.5% w/w of the cannabis extract.",
+    "history": "SOR/2019-206, s. 28; SOR/2025-43, s. 24",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s101.31",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101.31",
+    "marginal_note": "Cannabis topical — denatured ethyl alcohol",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101.31 A cannabis topical that is a cannabis product or that is contained in a cannabis accessory that is a cannabis product may contain denatured ethyl alcohol.",
+    "history": "SOR/2025-43, s. 25",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.31.html"
+  },
+  {
+    "id": "SOR-2018-144-s101.4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101.4",
+    "marginal_note": "Uniform distribution — cannabinoids and terpenes",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101.4 The cannabinoids and terpenes in a cannabis extract, or a cannabis topical, that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must be uniformly distributed throughout the cannabis extract or cannabis topical.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.4.html"
+  },
+  {
+    "id": "SOR-2018-144-s101.5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "101.5",
+    "marginal_note": "Cannabis extract — external body surfaces",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Extracts and Cannabis Topicals",
+    "text": "101.5 A cannabis extract that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not be represented for use, directly or indirectly, on external body surfaces, including hair and nails.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 101.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-101.5.html"
+  },
+  {
+    "id": "SOR-2018-144-s102",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102",
+    "marginal_note": "Ingredients — edible cannabis",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102\n(1) Edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain any ingredients other than food and food additives.\n(2) [Temporarily marketed foods and supplemented foods] The following foods must not be used as an ingredient to produce edible cannabis referred to in subsection (1) and must not be a constituent of such an ingredient:\n(a) a food that is described in a Temporary Marketing Authorization Letter issued under subsection B.01.054(1) of the Food and Drug Regulations;\n(b) a supplemented food within the meaning of section B.01.001 of those Regulations; or\n(c) a food in respect of which the manufacturer, as defined in section A.01.010 of the Food and Drug Regulations, is exempt from the application of those Regulations in accordance with section 32 or 33 of the Regulations Amending the Food and Drug Regulations and the Cannabis Regulations (Supplemented Foods), as the case may be.\n(3) [Meat products, poultry products and fish] A meat product, poultry product or fish, other than a food additive, must not be used as an ingredient to produce edible cannabis referred to in subsection (1) — and must not be a constituent of such an ingredient — unless the meat product, poultry product or fish\n(a) has been produced by a person that is authorized to produce it under the laws of a province or the Safe Food for Canadians Act or has been imported in accordance with that Act; and\n(b) has a water activity that does not exceed 0.85 at a temperature of 22 ± 2°C at the time the meat product, poultry product or fish is obtained by the holder of the licence for processing that is producing the edible cannabis.\n(4) [Self-produced food] A holder of a licence for processing that produces a food may use it as an ingredient to produce edible cannabis referred to in subsection (1) — or as a constituent of such an ingredient — if\n(a) the food is not a meat product, poultry product or fish; and\n(b) the sale of the food would not be prohibited under section 4 of the Food and Drugs Act.\n(5) [Food additives] A holder of a licence for processing may use a food additive as an ingredient to produce edible cannabis referred to in subsection (1) only if\n(a) the edible cannabis would be a food that is set out in column 3 of the Lists of Permitted Food Additives, if the edible cannabis did not contain or have on it anything referred to in item 1 or 3 of Schedule 1 to the Act;\n(b) the food additive is set out in column 1 and is not caffeine or caffeine citrate;\n(c) the food additive is obtained from any corresponding source set out in column 2;\n(d) the food additive is used for any corresponding purpose of use set out in column 4;\n(e) the amount of the food additive does not exceed\n(i) any corresponding maximum level of use and any corresponding maximum level of residue set out in column 5, and\n(ii) the amount that is required to accomplish the purpose for which it is added, in the case where the words “Good Manufacturing Practice” appear in column 5 for that food additive in the food; and\n(f) any other corresponding condition set out in column 5 is met.\n(6) [Vitamins and mineral nutrients] A vitamin or mineral nutrient must not be used as an ingredient to produce edible cannabis referred to in subsection (1) unless its use is permitted under subsection (5).\n(7) [Repealed, SOR/2022-251, s. 15]",
+    "history": "SOR/2019-206, s. 28; SOR/2022-169, s. 30; SOR/2022-251, s. 15; SOR/2024-244, s. 168",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.1",
+    "marginal_note": "Prohibited things",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.1\n(1) Edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain or have on it anything in a quantity that would cause the sale of the edible cannabis to be prohibited under any of paragraphs 4(1)(a) to (d) of the Food and Drugs Act if the edible cannabis were a food to which that Act applies.\n(2) [Not poisonous, harmful or adulterated] Edible cannabis does not have a poisonous or harmful substance in or on it, within the meaning of paragraph 4(1)(a) of the Food and Drugs Act, and is not adulterated, within the meaning of paragraph 4(1)(d) of that Act, by reason only that it contains or has on it\n(a) anything referred to in item 1 or 3 of Schedule 1 to the Act;\n(b) residues of a pest control product that is registered for use on cannabis under the Pest Control Products Act, or is otherwise authorized for use under that Act, if the residues are within any maximum residue limits that are specified in relation to cannabis under section 9 or 10 of that Act;\n(c) microbial or chemical contaminants — other than residues of a pest control product referred to in paragraph (b) — if the contaminants are within generally accepted tolerance limits for human use that are\n(i) established in a publication referred to in Schedule B to the Food and Drugs Act, and\n(ii) appropriate for a product that is to be ingested; or\n(d) a food additive, if the conditions set out in subparagraphs 28.1(4)(c)(i) to (vi) or the requirements set out in paragraphs 102(5)(a) to (f), as the case may be, are met in respect of the use of the food additive as an ingredient to produce the edible cannabis.",
+    "history": "SOR/2019-206, s. 28; SOR/2024-244, s. 169",
+    "last_amended": "2024-12-18",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.2",
+    "marginal_note": "Caffeine",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.2 Edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain or have on it caffeine unless\n(a) the caffeine has been introduced through the use of ingredients that naturally contain caffeine; and\n(b) the total amount of caffeine in each immediate container of the cannabis product does not exceed 30 mg.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.3",
+    "marginal_note": "Ethyl alcohol",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.3 Edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain or have on it ethyl alcohol unless the concentration of ethyl alcohol does not exceed 0.5% w/w of the edible cannabis.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.4",
+    "marginal_note": "Cannabis products requiring refrigeration",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.4 It is prohibited for a holder of a licence to sell or distribute edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — if the unopened immediate container must be stored at or below 4°C to prevent the cannabis product from becoming contaminated before its durable life date.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.4.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.5",
+    "marginal_note": "Hermetically sealed containers",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.5\n(1) It is prohibited for a holder of a licence to sell or distribute edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — in a hermetically sealed container if any component of the edible cannabis has a pH that exceeds 4.6 and a water activity that exceeds 0.85 at a temperature of 22 ± 2°C.\n(2) [Definitions] The following definitions apply in subsection (1).\nhermetically sealed container means a container that, due to its design, is secure against the entry of micro-organisms, including spores. (contenant hermétiquement scellé)\nwater activity means the ratio of the water vapour pressure of the component to the vapour pressure of pure water, at the same temperature and pressure. (activité de l’eau)",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.5.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.6",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.6",
+    "marginal_note": "Irradiation",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.6 A holder of a licence for processing must not irradiate edible cannabis unless\n(a) the edible cannabis would be a food that is listed in item 3 or 4, column 1, of the table to Division 26 of Part B of the Food and Drug Regulations if the edible cannabis did not contain or have on it anything that is referred to in item 1 or 3 of Schedule 1 to the Act; and\n(b) the holder satisfies the requirements set out in paragraphs B.26.003(2)(a) and (b) and subsection B.26.004(1) of those Regulations in respect of the edible cannabis.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.6.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.7",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.7",
+    "marginal_note": "Maximum quantity of THC",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.7 Subject to subsection 97(2), edible cannabis that is a cannabis product — or that is contained in a cannabis accessory that is a cannabis product — must not contain a quantity of THC that exceeds 10 mg per immediate container, taking into account the potential to convert THCA into THC.",
+    "history": "SOR/2019-206, s. 28",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.7.html"
+  },
+  {
+    "id": "SOR-2018-144-s102.8",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "102.8",
+    "marginal_note": "",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Edible Cannabis",
+    "text": "102.8 [Repealed, SOR/2025-43, s. 26]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 102.8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-102.8.html"
+  },
+  {
+    "id": "SOR-2018-144-s103",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "103",
+    "marginal_note": "Contamination",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Accessory or Component",
+    "text": "103 A cannabis accessory that is a cannabis product, or that is packaged with a cannabis product, must not be contaminated.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 103",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-103.html"
+  },
+  {
+    "id": "SOR-2018-144-s103.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "103.1",
+    "marginal_note": "Flavour",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Accessory or Component",
+    "text": "103.1 A cannabis accessory that is a cannabis product, or that is packaged with a cannabis product, must not impart a characterizing flavour to the cannabis.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 103.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-103.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s103.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "103.2",
+    "marginal_note": "Dispensing limit",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Accessory or Component",
+    "text": "103.2 Subject to subsection 97(1), each activation of the following cannabis accessories must not dispense a quantity of cannabis extract that contains greater than 10 mg of THC, taking into account the potential to convert THCA into THC:\n(a) a cannabis accessory that is a cannabis product and that dispenses a cannabis extract that is intended for ingestion or nasal, rectal or vaginal use; or\n(b) a cannabis accessory that is packaged with, and that is intended to dispense, a cannabis extract that is a cannabis product and that is intended for ingestion or nasal, rectal or vaginal use.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 103.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-103.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s104",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104",
+    "marginal_note": "Psychological effects, abuse liability and toxicity",
+    "part": "PART 6 - Cannabis Products",
+    "division": "",
+    "heading": "Cannabis Accessory or Component",
+    "text": "104\n(1) A component of a cannabis product — other than a component that is anything referred to in item 1 or 3 of Schedule 1 to the Act — and a cannabis accessory that is packaged with a cannabis product must not, through any means other than heating or combustion, and when used as intended or in a reasonably foreseeable way,\n(a) alter or enhance the psychological effects derived from the cannabis product in a manner that may cause injury to the health of the user;\n(b) increase the potential for abuse liability of the cannabis product; or\n(c) increase the toxicity of the cannabis product.\n(2) [Exceptions] Subsection (1) does not prohibit the presence of\n(a) ethyl alcohol in or on a cannabis product referred to in subsections 101.3(5.1) or (6) or sections 101.31 or 102.3 if the conditions set out in those provisions, as the case may be, are met; and\n(b) caffeine in or on a cannabis product referred to in section 102.2 if the conditions set out in that section are met.",
+    "history": "SOR/2019-206, s. 29; SOR/2025-43, s. 27",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.1",
+    "marginal_note": "Non-application — prescription drug and combination product",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.1 Sections 104.11 to 104.16 do not apply to a prescription drug or a combination product.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.11",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.11",
+    "marginal_note": "Flavours",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.11 It is prohibited to promote a cannabis extract — or a cannabis accessory that contains a cannabis extract — under subsections 17(2) to (6) of the Act in a manner that could cause a person to believe that the cannabis extract or the cannabis accessory has a flavour set out in column 1 of Schedule 3 to the Tobacco and Vaping Products Act, other than the flavour of cannabis.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.11.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.12",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.12",
+    "marginal_note": "Health and cosmetic benefits",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.12\n(1) It is prohibited to promote cannabis, a cannabis accessory or a service related to cannabis under subsections 17(2) to (6) of the Act if there are reasonable grounds to believe that the promotion could create the impression that health or cosmetic benefits may be derived from the service or the use of the cannabis or the cannabis accessory.\n(2) [Non-application — medical devices] Subsection (1) does not apply with respect to a medical device in respect of which a licence has been issued under subsection 36(1) of the Medical Devices Regulations.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.12.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.13",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.13",
+    "marginal_note": "Energy value and amount of nutrient",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.13\n(1) It is prohibited to promote edible cannabis — or a cannabis accessory that contains edible cannabis — under subsections 17(2) to (6) of the Act by communicating information about the energy value referred to in item 2 of the table to section 132.22 or the amount of any nutrient referred to in items 3 to 15 of that table or in items 5 to 37 of the table to section B.01.402 of the Food and Drug Regulations.\n(2) [Exception — nutrition facts table] Despite subsection (1), edible cannabis or a cannabis accessory that contains edible cannabis may be promoted by reproducing the nutrition facts table that is required to be included on the label of any container in which the edible cannabis or the cannabis accessory is packaged in accordance with these Regulations using smaller, larger or identical dimensions and spacing.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.13.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.14",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.14",
+    "marginal_note": "Dietary requirements",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.14 It is prohibited to promote edible cannabis — or a cannabis accessory that contains edible cannabis — under subsections 17(2) to (6) of the Act if there are reasonable grounds to believe that the promotion could create the impression that the edible cannabis or accessory is intended\n(a) to meet the particular dietary requirements of an individual\n(i) who has a physical or physiological condition as a result of a disease, disorder or injury, or\n(ii) for whom a particular effect, including weight loss, is to be obtained by a controlled intake of food; or\n(b) to meet the dietary requirements of young persons.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.14.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.15",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.15",
+    "marginal_note": "Alcoholic beverages",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.15 It is prohibited to promote cannabis, a cannabis accessory or a service related to cannabis under subsections 17(2) to (6) of the Act if there are reasonable grounds to believe that the promotion could associate the cannabis, the cannabis accessory or the service with an alcoholic beverage.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.15.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.16",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.16",
+    "marginal_note": "Tobacco products and vaping products",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.16 It is prohibited to promote cannabis, a cannabis accessory or a service related to cannabis under subsections 17(2) to (6) of the Act if there are reasonable grounds to believe that the promotion could associate the cannabis, the cannabis accessory or the service with a tobacco product, as defined in section 2 of the Tobacco and Vaping Products Act, or a vaping product to which that Act applies.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.16.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.17",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.17",
+    "marginal_note": "Place where young persons are not permitted",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.17 It is prohibited to promote cannabis, a cannabis accessory or a service related to cannabis under paragraphs 17(2)(b) and (3)(b) of the Act in such a manner that the promotion may be audible or visible from outside a place where young persons are not permitted by law.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.17.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.18",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.18",
+    "marginal_note": "Number of brand elements",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.18 It is prohibited to promote cannabis, a cannabis accessory or a service related to cannabis under subsection 17(6) of the Act in a manner that results in the same brand element being displayed more than once on a thing referred to in that subsection or in more than one brand element being displayed on the thing.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.18.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.19",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.19",
+    "marginal_note": "Public place frequented mainly by young persons",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.19 It is prohibited to promote cannabis, a cannabis accessory or a service related to cannabis under subsection 17(6) of the Act by displaying a brand element of cannabis, of a cannabis accessory or of a service related to cannabis on any thing that is in a school, a public playground, a daycare facility or any other public place frequented mainly by young persons or that is visible from such a place.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.19.html"
+  },
+  {
+    "id": "SOR-2018-144-s104.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "104.2",
+    "marginal_note": "Dimensions of brand element",
+    "part": "PART 6.1 - Promotion",
+    "division": "",
+    "heading": "PART 6.1 - Promotion",
+    "text": "104.2 A brand element referred to in subsection 17(6) of the Act must meet the following requirements:\n(a) the surface area must be smaller than or equal to 300 cm2; and\n(b) the height of any letter, character or number must be smaller than or equal to 4 cm.",
+    "history": "SOR/2019-206, s. 29",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 104.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-104.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s105",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "105",
+    "marginal_note": "Definitions",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Definitions",
+    "text": "105\n(1) The following definitions apply in this Part.\ncommon name, in respect of edible cannabis, has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (nom usuel)\nCommon Names for Ingredients and Components Document means the document entitled Common Names for Ingredients and Components, prepared by the Canadian Food Inspection Agency and published on its website, as amended from time to time. (Document sur les noms usuels d’ingrédients et de constituants)\ndaily value means\n(a) in the case of a nutrient set out in column 1 of Part 1 of the Table of Daily Values, as defined in subsection B.01.001(1) of the Food and Drug Regulations, the quantity set out in column 3; and\n(b) in the case of a nutrient set out in column 1 of Part 2 of the table referred to in paragraph (a), the quantity set out in column 4. (valeur quotidienne)\nenergy value means, in respect of a cannabis product, the amount of energy made available to a person’s body when the chemical components of the cannabis product, including protein, fat, carbohydrate and alcohol, are metabolized following ingestion of the cannabis product by the person. (valeur énergétique)\nexpiry date means the date, expressed at minimum as a year and month, that is the end of the stability period of a cannabis product. (date limite d’utilisation)\nexterior display surface means the area on the exterior surface of an immediate container to which a label is applied and that is visible under customary conditions of purchase or use. (espace extérieur d’affichage)\nexterior surface includes a label or an image. (surfaces extérieures)\nfat has the same meaning as in subsection B.01.400(1) of the Food and Drug Regulations. (lipides)\nfood allergen has the same meaning as in subsection B.01.010.1(1) of the Food and Drug Regulations. (allergène alimentaire)\nfood allergen source, gluten source and added sulphites statement means a statement appearing on the label of any container in which edible cannabis — or a cannabis accessory that contains edible cannabis — that is a cannabis product is packaged that indicates the source of a food allergen or gluten that is present in the cannabis product or the presence in the cannabis product of added sulphites in an amount of 10 p.p.m. or more. (mention des sources d’allergènes alimentaires ou de gluten et des sulfites ajoutés)\ngluten has the same meaning as in subsection B.01.010.1(1) of the Food and Drug Regulations. (gluten)\nimmediate container[Repealed, SOR/2019-206, s. 30]\nINCI name has the same meaning as in subsection 2(1) of the Cosmetic Regulations. (appellation INCI)\nlabel does not include inserts or leaflets referred to in subsection 132(1), nor does it include a panel referred to in subsection 132.27(1). (étiquette)\np.p.m. means parts per million by weight. (p.p.m.)\nprincipal display panel has the same meaning as in subsection 2(2) of the Consumer Packaging and Labelling Regulations. (espace principal)\nsaturated fatty acids, saturated fat, saturates or saturated has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (acides gras saturés, graisses saturées, gras saturés, lipides saturés ou saturés)\nstandardized cannabis symbol means the symbol set out in the document entitled Standardized Cannabis Symbol, as amended from time to time and published by the Government of Canada on its website. (symbole normalisé du cannabis)\nsugars-based ingredient has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (ingrédient à base de sucres)\nsulphites means one or more of the following food additives:\n(a) potassium bisulphite;\n(b) potassium metabisulphite;\n(c) sodium bisulphite;\n(d) sodium dithionite;\n(e) sodium metabisulphite;\n(f) sodium sulphite;\n(g) sulphur dioxide; and\n(h) sulphurous acid. (sulfites)\ntrans fatty acids, trans fat or trans has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (acides gras trans, graisses trans, gras trans, lipides trans ou trans)\n(2) [Definition of panel] For the purposes of sections 112 to 117, 121 and 132.13, subsections 132.27(2) to (7) and (9) and sections 132.28 to 132.32, panel means a panel referred to in subsection 132.27(1).",
+    "history": "SOR/2019-206, s. 30; SOR/2022-145, s. 1; SOR/2025-43, s. 28",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 105",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-105.html"
+  },
+  {
+    "id": "SOR-2018-144-s106",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "106",
+    "marginal_note": "Requirement — sale and distribution of cannabis product",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "106\n(1) A holder of a licence must not sell or distribute a cannabis product unless the applicable requirements set out in sections 108 to 136 have been met.\n(2) [Requirement — exportation of cannabis product] A holder of a licence must not export a cannabis product unless the requirements set out in paragraph 123(1)(a) and subparagraphs 123(1)(c)(ii) and (iv) have been met.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 106",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-106.html"
+  },
+  {
+    "id": "SOR-2018-144-s107",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "107",
+    "marginal_note": "Exception — shipping container",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "107 The requirements set out in this Part do not apply in respect of a shipping container.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 107",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-107.html"
+  },
+  {
+    "id": "SOR-2018-144-s108",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "108",
+    "marginal_note": "Immediate container",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "108\n(1) The immediate container in which a cannabis product, other than a cannabis plant or cannabis plant seeds, is packaged must\n(a) be opaque or translucent;\n(b) prevent contamination of the cannabis;\n(c) in the case of dried cannabis, or a cannabis accessory that contains dried cannabis, keep the cannabis dry;\n(d) have a security feature that provides reasonable assurance to consumers that it has not been opened prior to receipt;\n(e) meet the requirements of a child resistant package under subsections C.01.001(2) to (4) of the Food and Drug Regulations; and\n(f) not contain more than the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act.\n(2) [Exception — paragraph (1)(a)] Despite paragraph (1)(a), the immediate container in which dried cannabis or fresh cannabis is packaged may be transparent.",
+    "history": "SOR/2025-43, s. 29",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 108",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-108.html"
+  },
+  {
+    "id": "SOR-2018-144-s109",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "109",
+    "marginal_note": "Cannabis plant — not budding or flowering",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "109\n(1) A cannabis plant must not be budding or flowering at the time of packaging.\n(2) [Cannabis plant — container] The container in which a cannabis plant is packaged must not contain more than four cannabis plants.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 109",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-109.html"
+  },
+  {
+    "id": "SOR-2018-144-s110",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "110",
+    "marginal_note": "Cannabis plant seeds — immediate container",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "110 The immediate container in which cannabis plant seeds are packaged must\n(a) keep the cannabis plant seeds dry; and\n(b) not contain more than the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 110",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-110.html"
+  },
+  {
+    "id": "SOR-2018-144-s111",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "111",
+    "marginal_note": "Brand element",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "111 Subject to the other provisions of these Regulations, the interior surface and exterior surface of any container in which a cannabis product is packaged must not display any brand element.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 111",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-111.html"
+  },
+  {
+    "id": "SOR-2018-144-s112",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "112",
+    "marginal_note": "Image",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "112 Except as otherwise provided under the Act, any other Act of Parliament or any provincial Act, the interior surface, exterior surface and panel of any container in which a cannabis product is packaged must not display any image.",
+    "history": "SOR/2019-206, s. 31",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 112",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-112.html"
+  },
+  {
+    "id": "SOR-2018-144-s113",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "113",
+    "marginal_note": "Uniform colour",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "113\n(1) Except as otherwise provided under the Act, any other Act of Parliament or any provincial Act, the colour of the interior surface, exterior surface and panel of any container in which a cannabis product is packaged must be one uniform colour.\n(1.1) [Exceptions] Despite subsection (1), the following may be different:\n(a) the colour of each surface and the panel; and\n(b) the colour of the container and the lid or cap of the container.\n(2) [Colour — other requirements] The colour of the interior surface, exterior surface and panel must meet the following requirements:\n(a) it must not have the lustre of metal or have metallic properties in the ink, such as Pantone Metallics or Pantone Premium Metallics;\n(b) it must not be fluorescent, have fluorescent properties in the ink or have pigments that absorb ultraviolet energy and transmit it as a longer wavelength, such as the Pantone 800 series; and\n(c) it must create a contrast with\n(i) the yellow colour of the background of the health warning message, and\n(ii) the red colour of the standardized cannabis symbol.\n(3) [Exception] Despite subsection (2),\n(a) an interior surface that is made of metal may be the colour of the metal; and\n(b) an exterior surface of an immediate container that is made of metal, excluding the label or any image, may be the colour of the metal.",
+    "history": "SOR/2019-206, s. 32; SOR/2025-43, s. 30",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 113",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-113.html"
+  },
+  {
+    "id": "SOR-2018-144-s114",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "114",
+    "marginal_note": "",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "114 [Repealed, SOR/2019-206, s. 33]",
+    "history": "",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 114",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-114.html"
+  },
+  {
+    "id": "SOR-2018-144-s115",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "115",
+    "marginal_note": "Texture",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "115\n(1) Except as otherwise provided under the Act, any other Act of Parliament or any provincial Act, the interior surface, exterior surface and panel of any container in which a cannabis product is packaged and any covering of such a container must have a smooth texture without any raised features, embossing, decorative ridges, bulges or other irregularities.\n(2) [Non-application] Subsection (1) does not apply to the features of a container that are necessary to\n(a) facilitate the opening and closing of the container; or\n(b) assist visually impaired individuals.",
+    "history": "SOR/2019-206, s. 34",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 115",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-115.html"
+  },
+  {
+    "id": "SOR-2018-144-s116",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "116",
+    "marginal_note": "Hidden features",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "116\n(1) The interior surface, exterior surface and panel of any container in which a cannabis product is packaged and any covering of such a container must not include any hidden feature that is designed to change the appearance of the container, covering or panel, such as heat-activated ink or a feature that is visible only through technological means, except a bar code or a feature that is used to prevent counterfeiting.\n(2) [Feature designed to change surface area] Subject to section 132.27, the interior surface and exterior surface of any container in which a cannabis product is packaged and any covering of such a container must not include any feature that is designed to change the surface area of the container or covering, such as a fold-out panel.",
+    "history": "SOR/2019-206, s. 35; SOR/2025-43, s. 31",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 116",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-116.html"
+  },
+  {
+    "id": "SOR-2018-144-s117",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "117",
+    "marginal_note": "Scent and sound",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "117 The interior surface, exterior surface and panel of any container in which a cannabis product is packaged and any covering of such a container must not be capable of emitting a scent or sound.",
+    "history": "SOR/2019-206, s. 35",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 117",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-117.html"
+  },
+  {
+    "id": "SOR-2018-144-s118",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "118",
+    "marginal_note": "Covering — brand element",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "118 The covering of any container in which a cannabis product is packaged must not display any brand element.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 118",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-118.html"
+  },
+  {
+    "id": "SOR-2018-144-s119",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "119",
+    "marginal_note": "Covering — image or information",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "119 Except as otherwise provided under the Act, any other Act of Parliament or any provincial Act, the covering of any container in which a cannabis product is packaged must not display any image or information.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 119",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-119.html"
+  },
+  {
+    "id": "SOR-2018-144-s120",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "120",
+    "marginal_note": "Covering — transparent and colourless",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "120 Except as otherwise provided under the Act, any other Act of Parliament or any provincial Act, the covering of any container in which a cannabis product is packaged must be transparent and colourless.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 120",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-120.html"
+  },
+  {
+    "id": "SOR-2018-144-s121",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "121",
+    "marginal_note": "Cut-out window",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "121\n(1) The interior surface, exterior surface and panel of any container in which a cannabis product is packaged must not include any cut-out window.\n(2) [Exception] Despite subsection (1), any container in which dried cannabis, fresh cannabis or cannabis plant seeds are packaged may include cut-out windows.",
+    "history": "SOR/2019-206, s. 36; SOR/2025-43, s. 32",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 121",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-121.html"
+  },
+  {
+    "id": "SOR-2018-144-s122",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "122",
+    "marginal_note": "Bar code",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "122\n(1) One or two bar codes may be displayed, only once each, on any container in which a cannabis product is packaged.\n(2) [Colour] Every bar code must be printed in black and white.",
+    "history": "SOR/2025-43, s. 33",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 122",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-122.html"
+  },
+  {
+    "id": "SOR-2018-144-s122.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "122.1",
+    "marginal_note": "Wrapper",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "122.1 A wrapper may be used with respect to a cannabis product only if\n(a) it is in direct contact with the cannabis or the cannabis accessory and with one or both of the following:\n(i) the immediate container of the cannabis product,\n(ii) a wrapper that is in direct contact with the cannabis or the cannabis accessory; and\n(b) it is required to maintain the quality or stability of the cannabis product.",
+    "history": "SOR/2019-206, s. 37",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 122.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-122.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s122.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "122.2",
+    "marginal_note": "Packaging requirements — other Regulations",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "122.2 The following immediate container and wrappers must meet the requirements set out in Division 23 of Part B of the Food and Drug Regulations and subparagraphs 186(a)(i), (ii) and (v) to (vii) of the Safe Food for Canadians Regulations as if the cannabis that the immediate container contains or with which the wrappers are in direct contact were a food for the purposes of that Division and those subparagraphs:\n(a) the immediate container in which edible cannabis — or a cannabis accessory that contains edible cannabis — that is a cannabis product is packaged;\n(b) any wrapper that is in direct contact with edible cannabis — or a cannabis accessory that contains edible cannabis — that is a cannabis product; and\n(c) any wrapper that is in direct contact with a cannabis extract that is intended for ingestion — or a cannabis accessory that contains cannabis extract intended for ingestion — that is a cannabis product.",
+    "history": "SOR/2019-206, s. 37",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 122.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-122.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s122.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "122.3",
+    "marginal_note": "Maximum quantity — cannabis extract",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "122.3 The immediate container of a cannabis extract that is a cannabis product must not contain more than 90 mL of extract that is in non-solid form at a temperature of 22 ± 2°C.",
+    "history": "SOR/2019-206, s. 37",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 122.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-122.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s122.4",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "122.4",
+    "marginal_note": "Outermost container",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "122.4\n(1) The outermost container in which a cannabis product is packaged must not contain\n(a) food;\n(b) more than one class of cannabis set out in Schedule 4 to the Act; or\n(c) more than one immediate container.\n(2) [Exception — multiple immediate containers] Despite paragraph (1)(c), the outermost container may contain more than one immediate container if the following requirements are met:\n(a) in the case of dried cannabis or fresh cannabis,\n(i) the outermost container,\n(A) meets the requirements of section 124, if it contains cannabis that is in discrete units and that is not intended to be consumed by means of inhalation,\n(B) meets the requirements of section 124.1, if it contains cannabis that is in discrete units and that is intended to be consumed by means of inhalation, or\n(C) despite section 125, meets the requirements of section 124.1 if it contains cannabis that is not in discrete units, as if it were in discrete units;\n(ii) the immediate containers meet the requirements of\n(A) section 124, if they contain cannabis that is in discrete units and that is not intended to be consumed by means of inhalation,\n(B) section 124.1, if they contain cannabis that is in discrete units and that is intended to be consumed by means of inhalation, or\n(C) section 125, if they contain cannabis that is not in discrete units;\n(iii) the quantity of cannabis contained in the outermost container does not exceed the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act, and\n(iv) the properties of the cannabis are consistent in all immediate containers;\n(b) in the case of a cannabis extract,\n(i) the outermost container,\n(A) meets the requirements of section 132.1, if it contains cannabis that is in discrete units and that is not intended to be consumed by means of inhalation,\n(B) meets the requirements of section 132.11, if it contains cannabis that is in discrete units and that is intended to be consumed by means of inhalation, or\n(C) despite section 132.12, meets the requirements of section 132.11 if it contains cannabis that is not in discrete units, as if it were in discrete units;\n(ii) the immediate containers meet the requirements of\n(A) section 132.1, if they contain cannabis that is in discrete units and that is not intended to be consumed by means of inhalation,\n(B) section 132.11, if they contain cannabis that is in discrete units and that is intended to be consumed by means of inhalation, or\n(C) section 132.12, if they contain cannabis that is not in discrete units;\n(iii) the quantity of cannabis contained in the outermost container does not exceed the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act, and\n(iv) the properties of the cannabis are consistent in all the immediate containers;\n(c) in the case of a cannabis topical,\n(i) the outermost container,\n(A) meets the requirements of section 132.15, if it contains cannabis that is in discrete units, or\n(B) despite section 132.16, meets the requirements of section 132.15 if it contains cannabis that is not in discrete units, as if it were in discrete units;\n(ii) the immediate containers meet the requirements, of\n(A) section 132.15, if they contain cannabis that is in discrete units, or\n(B) section 132.16, if they contain cannabis that is not in discrete units;\n(iii) the quantity of cannabis contained in the outermost container does not exceed the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act, and\n(iv) the properties of the cannabis are consistent in all the immediate containers;\n(d) in the case of edible cannabis,\n(i) the outermost container,\n(A) meets the requirements of section 132.18, if it contains cannabis that is in discrete units, or\n(B) despite section 132.19, meets the requirements of section 132.18 if it contains cannabis that is not in discrete units, as if it were in discrete units;\n(ii) the immediate containers meet the requirements, of\n(A) section 132.18, if they contain cannabis that is in discrete units, or\n(B) section 132.19, if they contain cannabis that is not in discrete units;\n(iii) the quantity of cannabis contained in the outermost container does not exceed the equivalent of 30 g of dried cannabis, as determined in accordance with subsection 2(4) of the Act, and\n(iv) the properties of the cannabis are consistent in all the immediate containers.\n(3) [Interpretation — “unit”] References to “unit” are to be read as references to “immediate container”\n(a) for the purposes of subparagraph (2)(a)(i), in paragraphs 124(1)(b) and (c) and 124.1(b) and (c);\n(b) for the purposes of subparagraph (2)(b)(i), in paragraphs 132.1(1)(b) and (c) and 132.11(b) and (c);\n(c) for the purposes of clause (2)(c)(i)(A), in paragraphs 132.15(b) and (c);\n(d) for the purposes of clause (2)(c)(i)(B), in paragraphs 132.15(b), (c), (e) and (g);\n(e) for the purposes of clause (2)(d)(i)(A), in paragraph 132.18(1)(b); and\n(f) for the purposes of clause (2)(d)(i)(B), in paragraphs 132.18(1)(b), (d), and (h).",
+    "history": "SOR/2019-206, s. 37; SOR/2025-43, s. 34",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 122.4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-122.4.html"
+  },
+  {
+    "id": "SOR-2018-144-s122.5",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "122.5",
+    "marginal_note": "Control measures for dispensing cannabis extract",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Packaging — Cannabis Products",
+    "text": "122.5\n(1) The immediate container of a cannabis extract that is a cannabis product and that is not in discrete units must\n(a) not permit the extract to be easily poured or drunk directly from the container; and\n(b) contain an integrated dispensing mechanism that dispenses no more than 10 mg of THC per activation, taking into account the potential to convert THCA into THC, if the cannabis extract\n(i) is in liquid form at a temperature of 22 ± 2°C,\n(ii) is not intended to be consumed only by means of inhalation, and\n(iii) contains at least 10 mg of THC, taking into account the potential to convert THCA into THC.\n(2) [Non-application — integrated dispensing mechanism] Paragraph (1)(b) does not apply to an immediate container in which a cannabis accessory referred to in paragraph 103.2(a) is packaged.",
+    "history": "SOR/2019-206, s. 37",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 122.5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-122.5.html"
+  },
+  {
+    "id": "SOR-2018-144-s123",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "123",
+    "marginal_note": "Information",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "123\n(1) The following information must be included on the label that is applied to any container in which a cannabis product is packaged:\n(a) the name, telephone number and email address of the following:\n(i) in the case of a cannabis plant or cannabis plant seeds, the holder of a licence for cultivation that cultivated the cannabis plant or cannabis plant seeds, or\n(ii) in the case of any other cannabis product, the holder of a licence for processing that manufactured the product;\n(b) the class of cannabis set out in Schedule 4 to the Act to which the cannabis that is in the immediate container belongs;\n(c) in respect of the product\n(i) the brand name,\n(ii) the lot number, preceded by one of the following designations:\n(A) “Lot number”,\n(B) “Lot no.”,\n(C) “Lot”, or\n(D) “(L)”,\n(iii) the recommended storage conditions, and\n(iv) the packaging date;\n(v) [Repealed, SOR/2025-43, s. 35]\n(d) the warning “KEEP OUT OF REACH OF CHILDREN / TENIR HORS DE LA PORTÉE DES ENFANTS”;\n(e) one of the health warning messages set out in the document entitled Cannabis Health Warning Messages, as amended from time to time and published by the Government of Canada on its website, that applies to the cannabis product; and\n(f) in the case of a cannabis product that contains THC in a concentration greater than 10 μg/g, taking into account the potential to convert THCA into THC, the standardized cannabis symbol that must be obtained from the Minister in the form of an electronic file.\n(g) [Repealed, SOR/2025-43, s. 35]\n(2) [Exception — packaging date] Despite subparagraph (1)(c)(iv), the packaging date that is included on the label that is applied to the container may differ from the date on which the cannabis product is packaged if the product is packaged no more than seven days before or after the packaging date that is included on the label.\n(2.1) [Repealed, SOR/2025-43, s. 35]\n(3) [Exemption — multiple immediate containers] In the case of an outermost container that contains multiple immediate containers in accordance with subsection 122.4(2), the outermost container is exempt from the requirement of subparagraph (1)(c)(iv).\n(4) [Rotation] The health warning messages referred to in paragraph (1)(e) must be displayed in rotation on each type of container of each brand name of the cannabis product that is packaged in a year, so that each health warning message is displayed, to the extent possible, on equal numbers of containers of that product.\n(5) [Non-application — sections 26 and 27 of Act] Sections 26 and 27 of the Act do not apply with respect to the name and email address that are included on the label in accordance with paragraph (1)(a).",
+    "history": "SOR/2019-206, s. 38; SOR/2025-43, s. 35",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 123",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-123.html"
+  },
+  {
+    "id": "SOR-2018-144-s123.01",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "123.01",
+    "marginal_note": "Amended health warning message",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "123.01\n(1) Despite paragraph 123(1)(e), a health warning message that applies to a cannabis product, as set out in the document entitled Cannabis Health Warning Messages as it read immediately before the day on which the amended version of the document is published by the Government of Canada, may be used on the label that is applied to any container in which a cannabis product is packaged for a period of 12 months following the day on which the amended version of the document is published.\n(2) [Rotation] The health warning messages referred to in subsection (1) must be displayed in rotation on each type of container of each brand name of the cannabis product that is packaged during the 12-month period referred to in subsection (1), so that each health warning message is displayed, to the extent possible, on equal numbers of containers of that product.\n(3) [Exemption — holder of a licence] A holder of a licence that is authorized to sell or distribute cannabis is, in respect of the sale or distribution of cannabis products, exempt from the application of subsection 106(1) of these Regulations and from section 25 of the Act if the cannabis products are packaged and labelled in accordance with subsections (1) and (2) and the other applicable provisions of these Regulations.\n(4) [Exemption — other person] A person, other than a holder of a licence, that is authorized to sell cannabis is, in respect of the sale of cannabis products, exempt from the application of section 25 of the Act if those products are packaged and labelled in accordance with subsections (1) and (2) and the other applicable provisions of these Regulations.",
+    "history": "SOR/2025-43, s. 36",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 123.01",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-123.01.html"
+  },
+  {
+    "id": "SOR-2018-144-s123.02",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "123.02",
+    "marginal_note": "Expiry date",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "123.02\n(1) The label of a container in which cannabis other than edible cannabis is packaged must not include an expiry date unless the holder of the licence for processing that manufactured the cannabis product has data that establishes the stability period during which, after the cannabis is packaged in accordance with these Regulations and stored under its recommended storage conditions,\n(a) in the case of dried cannabis or fresh cannabis,\n(i) it maintains not less than 80% and not more than 120% of its THC content and CBD content, and\n(ii) the microbial and chemical contaminants it contains or has on it remain within the limits referred to subsection 93(3); and\n(b) in the case of a cannabis extract or a cannabis topical,\n(i) it maintains its THC content and CBD content within the variability limits referred to in subsection 97(1), and\n(ii) the microbial and chemical contaminants it contains or has on it remain within the limits referred to in section 101.1.\n(2) [No expiry date — edible cannabis] The label of a container in which edible cannabis is packaged must not include an expiry date.\n(3) [Stability period — retention of document] The holder of the licence for processing that manufactured the cannabis product must, if they include an expiry date on the label of the container, retain a document that contains the data referred to in subsection (1) for at least two years after the day on which the last sale or distribution of any portion of the lot or batch of the cannabis product with that expiry date takes place, other than for destruction.",
+    "history": "SOR/2025-43, s. 36",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 123.02",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-123.02.html"
+  },
+  {
+    "id": "SOR-2018-144-s123.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "123.1",
+    "marginal_note": "Wrapper",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "123.1\n(1) The interior and exterior surface of a wrapper must\n(a) not display any brand element;\n(b) not display any image or information;\n(c) be one uniform colour, which may be different for each surface;\n(d) not be fluorescent, have fluorescent properties in the ink or have pigments that absorb ultraviolet energy and transmit it as a longer wavelength, such as the Pantone 800 series;\n(e) have a smooth texture without any embossing or decorative ridges;\n(f) not include any hidden feature that is designed to change the appearance of the wrapper, such as heat-activated ink or a feature that is visible only through technological means; and\n(g) not be capable of emitting a scent or sound.\n(1.1) [Images or information] Despite paragraph (1)(b), images or information authorized under the Act, any other Act of Parliament, any provincial Act or their regulations may be displayed on the interior or exterior surface of the wrapper.\n(2) [Standardized cannabis symbol] Despite paragraph (1)(b), the standardized cannabis symbol that must be obtained from the Minister in the form of an electronic file must be clearly and prominently displayed on the exterior surface of any wrapper if the concentration of THC in the cannabis that is in direct contact with the wrapper or that is in the cannabis accessory that is in direct contact with the wrapper is greater than 10 μg/g, taking into account the potential to convert THCA into THC.\n(3) [Requirements] The standardized cannabis symbol must meet the following requirements:\n(a) it must be at least 1.27 cm by 1.27 cm in size;\n(b) it must be displayed with a white border of at least 2 points on all sides; and\n(c) if a change is made to the size of the symbol, its dimensions must be proportional vertically and horizontally.",
+    "history": "SOR/2019-206, s. 39; SOR/2025-43, s. 37",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 123.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-123.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s124",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "124",
+    "marginal_note": "Dried cannabis or fresh cannabis — discrete units and not intended for inhalation",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "124\n(1) In the case of dried cannabis or fresh cannabis — or a cannabis accessory that contains dried cannabis or fresh cannabis — that is in discrete units and is not intended to be consumed by means of inhalation, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of dried cannabis or fresh cannabis;\n(b) the number of units;\n(c) the net weight, in grams, of dried cannabis or fresh cannabis in each unit;\n(d) [Repealed, SOR/2025-43, s. 38]\n(e) the quantity of THC, in milligrams, that each unit could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC per unit”;\n(f) [Repealed, SOR/2025-43, s. 38]\n(g) the quantity of CBD, in milligrams, that each discrete unit could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD per unit”; and\n(h) the intended use of the cannabis product.\n(2) [Maximum quantity of THC on label] The quantity of THC that is included, in accordance with paragraph (1)(e), on the label of a container in which is packaged dried cannabis or fresh cannabis — or a cannabis accessory that contains dried cannabis or fresh cannabis — that is intended for ingestion or nasal, rectal or vaginal use must not exceed 10 mg.",
+    "history": "SOR/2019-206, s. 40; SOR/2025-43, s. 38",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 124",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-124.html"
+  },
+  {
+    "id": "SOR-2018-144-s124.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "124.1",
+    "marginal_note": "Dried cannabis or fresh cannabis — discrete units and intended for inhalation",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "124.1 In the case of dried cannabis or fresh cannabis — or a cannabis accessory that contains dried cannabis or fresh cannabis — that is in discrete units and is intended to be consumed by means of inhalation, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of dried cannabis or fresh cannabis;\n(b) the number of units;\n(c) the net weight, in grams, of dried cannabis or fresh cannabis in each unit;\n(d) [Repealed, SOR/2025-43, s. 39]\n(e) the concentration of THC, in milligrams per gram, that the dried cannabis or fresh cannabis could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”;\n(f) [Repealed, SOR/2025-43, s. 39]\n(g) the concentration of CBD, in milligrams per gram, that the dried cannabis or fresh cannabis could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”; and\n(h) the intended use of the cannabis product.",
+    "history": "SOR/2019-206, s. 41; SOR/2025-43, s. 39",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 124.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-124.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s125",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "125",
+    "marginal_note": "Dried cannabis or fresh cannabis — not in discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "125 In the case of dried cannabis or fresh cannabis — or a cannabis accessory that contains dried cannabis or fresh cannabis — that is not in discrete units, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of dried cannabis or fresh cannabis;\n(b) [Repealed, SOR/2025-43, s. 40]\n(c) the concentration of THC, in milligrams per gram, that the dried cannabis or fresh cannabis could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”; and\n(d) [Repealed, SOR/2025-43, s. 40]\n(e) the concentration of CBD, in milligrams per gram, that the dried cannabis or fresh cannabis could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”.",
+    "history": "SOR/2019-206, s. 42; SOR/2025-43, s. 40",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 125",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-125.html"
+  },
+  {
+    "id": "SOR-2018-144-s126",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "126",
+    "marginal_note": "",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "126 [Repealed, SOR/2019-206, s. 43]",
+    "history": "",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 126",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-126.html"
+  },
+  {
+    "id": "SOR-2018-144-s127",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "127",
+    "marginal_note": "",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "127 [Repealed, SOR/2019-206, s. 43]",
+    "history": "",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 127",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-127.html"
+  },
+  {
+    "id": "SOR-2018-144-s128",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "128",
+    "marginal_note": "Cannabis plants",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "128 In the case of a cannabis plant, the number of plants in the container must be included on the label that is applied to any container in which a cannabis product is packaged.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 128",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-128.html"
+  },
+  {
+    "id": "SOR-2018-144-s129",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "129",
+    "marginal_note": "Cannabis plant seeds",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "129 In the case of cannabis plant seeds, the number of seeds in the container must be included on the label that is applied to any container in which a cannabis product is packaged.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 129",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-129.html"
+  },
+  {
+    "id": "SOR-2018-144-s130",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "130",
+    "marginal_note": "Presentation of information — general requirement",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "130\n(1) All information that is included on a label must be in English and in French, except for the INCI name and the European Union (EU) technical name.\n(2) [Presentation — required information] All information that is required to be included on a label must be clearly and prominently displayed and readily discernible under the customary conditions of purchase and use.\n(3) [Other required information] All information that is required to be included on a label, other than the brand name, the standardized cannabis symbol and the health warning message must meet the following requirements:\n(a) subject to subparagraph (e)(ii), it must be in a regular weight and width standard sans serif font, without italics, in the colour black and with leading of at least 7 points;\n(b) it must be in one single font type;\n(c) subject to subparagraph (e)(iv), it must be in a type size of at least 6 points and smaller than the type size used for the health warning message;\n(d) it must be on a white background that extends at least 6 points on all sides away from the information; and\n(e) in the case of the information required under paragraphs 124(1)(e) and (g), 124.1(e) and (g), 125(c) and (e), 132.1(1)(e) and (g), 132.11(e) and (g), 132.12(1)(c) and (e), 132.15(e) and (g), 132.16(c) and (e), 132.18(1)(d), (f), (h) and (j) and 132.19(1)(c) and (e), it must be\n(i) displayed on the principal display panel or, if there are separate principal display panels for English and French, on each principal display panel,\n(ii) in bold type,\n(iii) at least 6 points away from any other information, and\n(iv) in a type size of at least 6 points and equal in size or smaller than the type size used for the health warning message.\n(4) [Brand name] The brand name that is required to be included on a label must meet the following requirements:\n(a) it must be in a type size that is smaller than or equal to the type size used for the health warning message;\n(b) it must not be a colour that has the lustre of metal or has metallic properties in the ink, such as Pantone Metallics or Pantone Premium Metallics;\n(c) it must not be a colour that is fluorescent, has fluorescent properties in the ink or has pigments that absorb ultraviolet energy and transmit it as a longer wavelength, such as the Pantone 800 series; and\n(d) it must be displayed only once on the principal display panel, or if there are separate principal display panels for English and French, only once on each principal display panel.\n(5) [Standardized cannabis symbol] The standardized cannabis symbol that is required to be included on a label must meet the following requirements:\n(a) it must appear in the upper left 25% of the principal display panel, or if there are separate principal display panels for English and French, in the upper left 25% of each principal display panel;\n(b) it must be at least 1.27 cm by 1.27 cm in size;\n(c) it must be displayed with a white border of at least 2 points on all sides;\n(d) it must be oriented in such a manner that its text is readable from left to right when the container is displayed or visible under the customary conditions of purchase and use; and\n(e) if a change is made to the size of the symbol, its dimensions must be proportional vertically and horizontally.\n(6) [Health warning message] The health warning message that is required to be included on a label must meet the following requirements:\n(a) it must be displayed on the principal display panel or, if there are separate principal display panels for English and French, on each principal display panel;\n(b) subject to paragraphs (c) and (d), it must be in a regular weight and width standard sans serif font, without italics, in the colour black and with leading of at least 8 points;\n(c) the word “WARNING” must be in upper case letters and bold type;\n(d) the first sentence must be in sentence case letters and bold type;\n(e) the second sentence must be in sentence case letters;\n(f) it must be in the same font type as that used for the information referred to in subsection (3);\n(g) it must be in a type size of at least 7 points and the type size must be equal to or larger than the type size used for the brand name;\n(h) it must be within a black border that is a solid line of at least 1 point and that has an inset of at least 6 points on all sides between the message and the border;\n(i) the background colour must be yellow with the CMYK value (C=0 M=0 Y=100 K=0);\n(j) the message must be\n(i) left-justified without hyphenation, and\n(ii) oriented in such a manner that its text is readable from left to right when the container is displayed or visible under the customary conditions of purchase and use; and\n(iii) [Repealed, SOR/2019-206, s. 44]\n(k) in the case where there is one principal display panel, there must be at least 3 points between the English and French message.\n(7) [Attribution] Any attribution to the source of the health warning message that is included on the label must meet the following requirements:\n(a) only the following attributions may be displayed:\n(i) if there is one principal display panel, the words “Health Canada / Santé Canada”, and\n(ii) if there are separate principal display panels for English and French, the words “Health Canada” for the English display panel and the words “Santé Canada” for the French display panel;\n(b) it must be in the same font type as that used for the information referred to in subsection (3);\n(c) it must be in a type size of at least 6 points and smaller than the type size used for the health warning message; and\n(d) it must be inside the border of the health warning message and be displayed in the bottom right corner below the health warning message text, with leading of at least 7 points.\n(8) [Other information] Any other information that is included on the label must meet the following requirements:\n(a) it must be in regular weight and width standard sans serif font, without italics, and in black or white colour; and\n(b) it must be in a type size that is smaller than or equal to the type size used for the information referred to in subsection (3).\n(9) [Brand element] A label may include only one brand element, other than a brand name, if that brand element meets the following requirements:\n(a) it must be displayed only once on the principal display panel or, if there are separate principal display panels for English and French, only once on each principal display panel;\n(b) it must not be a colour that has the lustre of metal or has metallic properties in the ink, such as Pantone Metallics or Pantone Premium Metallics;\n(c) it must not be a colour that is fluorescent, has fluorescent properties in the ink or has pigments that absorb ultraviolet energy and transmit it as a longer wavelength, such as the Pantone 800 series;\n(d) if the brand element is an image, its surface area must be\n(i) in the case where the standardized cannabis symbol must be included on the label in accordance with paragraph 123(1)(f), smaller than or equal to the surface area of the standardized cannabis symbol, or\n(ii) in any other case, smaller than or equal to 25% of the principal display panel and smaller than or equal to the surface area within the border that surrounds the health warning message that is included on the label in accordance with paragraph (6)(h); and\n(e) if the brand element is text only, its type size must be smaller than or equal to the type size used for the health warning message.\n(10) [Image] The label may include an image that is printed in black and white and that provides instructions on how to open the container.\n(11) [Location of information on irradiation — edible cannabis] Information that is required to be included on a label under paragraph 132.18(1)(p) or 132.19(1)(k) must be displayed on the principal display panel or, if there are separate principal display panels for English and French, on each principal display panel.",
+    "history": "SOR/2019-206, s. 44; SOR/2024-63, s. 12; SOR/2025-43, s. 41",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 130",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-130.html"
+  },
+  {
+    "id": "SOR-2018-144-s131",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "131",
+    "marginal_note": "Representation resembling standardized cannabis symbol",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "131 A representation, such as an illustration, sign, mark, symbol or design, that so closely resembles the standardized cannabis symbol that it is likely to be mistaken for that symbol must not appear on any container in which a cannabis product is packaged.",
+    "history": "SOR/2019-206, s. 45(F)",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 131",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-131.html"
+  },
+  {
+    "id": "SOR-2018-144-s132",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132",
+    "marginal_note": "Insert or leaflet",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132\n(1) Any container in which a cannabis product is packaged may include, or be accompanied by, one or more inserts or leaflets, as long as the insert or leaflet does not present a risk of contamination of the cannabis product.\n(2) [Presentation of information] All information that is included on an insert or leaflet must be in English and French, except for the INCI name and the European Union (EU) technical name.",
+    "history": "SOR/2025-43, s. 42",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.1",
+    "marginal_note": "Cannabis extract — discrete units and not intended for inhalation",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.1\n(1) In the case of a cannabis extract — or a cannabis accessory that contains a cannabis extract — that is in discrete units and is not intended to be consumed by means of inhalation, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of the cannabis extract;\n(b) the number of units;\n(c) the net weight, in grams, of the cannabis extract in each unit;\n(d) [Repealed, SOR/2025-43, s. 43]\n(e) the quantity of THC, in milligrams, that each unit could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC per unit”;\n(f) [Repealed, SOR/2025-43, s. 43]\n(g) the quantity of CBD, in milligrams, that each unit could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD per unit”;\n(h) a list of the ingredients of the cannabis extract;\n(i) the name of any food allergen that is present in the cannabis extract, except as a result of cross-contamination;\n(j) the identity of the cannabis product in terms of its common name or in terms of its function; and\n(k) the intended use of the cannabis product.\n(2) [Maximum quantity of THC on label] The quantity of THC that is included on the label, in accordance with paragraph (1)(e), of a container in which is packaged a cannabis extract — or in which is packaged a cannabis accessory that contains a cannabis extract — that is intended for ingestion or nasal, rectal or vaginal use must not exceed 10 mg.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 43",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.11",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.11",
+    "marginal_note": "Cannabis extract — discrete units and intended for inhalation",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.11 In the case of a cannabis extract — or a cannabis accessory that contains a cannabis extract — that is in discrete units and is intended to be consumed by means of inhalation, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of the cannabis extract;\n(b) the number of units;\n(c) the net weight, in grams, of the cannabis extract in each unit;\n(d) [Repealed, SOR/2025-43, s. 44]\n(e) the concentration of THC, in milligrams per gram, that the cannabis extract could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”;\n(f) [Repealed, SOR/2025-43, s. 44]\n(g) the concentration of CBD, in milligrams per gram, that the cannabis extract could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”;\n(h) a list of the ingredients of the cannabis extract;\n(i) the name of any food allergen that is present in the cannabis extract, except as a result of cross-contamination;\n(j) the identity of the cannabis product in terms of its common name or in terms of its function; and\n(k) the intended use of the cannabis product.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 44",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.11.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.12",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.12",
+    "marginal_note": "Cannabis extract — not in discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.12\n(1) In the case of a cannabis extract — or a cannabis accessory that contains a cannabis extract — that is not in discrete units, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of the cannabis extract;\n(b) [Repealed, SOR/2025-43, s. 45]\n(c) the concentration of THC, in milligrams per gram, that the cannabis extract could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”;\n(d) [Repealed, SOR/2025-43, s. 45]\n(e) the concentration of CBD, in milligrams per gram, that the cannabis extract could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”;\n(f) in the case of a cannabis accessory that contains a cannabis extract intended for ingestion or nasal, rectal or vaginal use or that is packaged with and is intended to dispense the extract,\n(i) the quantity of THC, in milligrams, that each activation of the accessory dispenses, taking into account the potential to convert THCA into THC, preceded by “Total THC per activation”, and\n(ii) the quantity of CBD, in milligrams, that each activation of the accessory dispenses, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD per activation”;\n(g) a list of the ingredients of the cannabis extract;\n(h) the name of any food allergen that is present in the cannabis extract, except as a result of cross-contamination;\n(i) the identity of the cannabis product in terms of its common name or in terms of its function; and\n(j) the intended use of the cannabis product.\n(2) [Maximum quantity of THC on label] The quantity of THC that is included on the label in accordance with subparagraph (1)(f)(i) must not exceed 10 mg.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 45",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.12.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.13",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.13",
+    "marginal_note": "Flavours — cannabis extract",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.13\n(1) It is prohibited to display on a cannabis extract that is a cannabis product or on a cannabis accessory that contains a cannabis extract and that is a cannabis product — or on the package of such a cannabis product, on an insert or leaflet that is included in a container in which such a cannabis product is packaged or that accompanies that container or on the label or panel of a container in which such a cannabis product is packaged — an indication or illustration, including a brand element, that could cause a person to believe that the cannabis product has a flavour set out in column 1 of Schedule 3 to the Tobacco and Vaping Products Act, other than the flavour of cannabis.\n(2) [Non-application — name and email address] Subsection (1) does not apply with respect to the name and email address that are included on the label in accordance with paragraph 123(1)(a).",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 46",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.13.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.14",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.14",
+    "marginal_note": "List of ingredients — cannabis extract",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.14\n(1) The list of ingredients of a cannabis extract — or of a cannabis accessory that contains a cannabis extract — must meet the following requirements:\n(a) the word “Ingredients” in the English version and the word “Ingrédients” in the French version must appear at the beginning of the list;\n(b) no intervening printed, written or graphic material is to appear between the word referred to in paragraph (a) and the first ingredient in the list; and\n(c) the ingredients must be\n(i) set out in descending order of their proportion of the cannabis extract by weight, determined before the ingredients are combined to form the extract,\n(ii) in the case of vitamins referred to in subsection 101.3(3), set out by their chemical name,\n(iii) in any other case, set out by their common name or chemical name, and\n(iv) separated from other ingredients by a comma.\n(2) [Ingredients in proportion of 1% or less] Despite subparagraph (1)(c)(i), ingredients that are present in a proportion of 1% or less of the cannabis extract may be listed in any order after the ingredients that are present in a proportion of more than 1% of the cannabis extract.\n(3) [Exception — flavouring agent] Despite paragraph (1)(c), in the case where the cannabis extract contains one flavouring agent, it may be shown individually at the end of the list of ingredients by the name “flavouring agent” and in the case where the cannabis extract contains more than one flavouring agent, they may be shown collectively at the end of the list of ingredients by the name “flavouring agents”.\n(4) [No individual listing of flavouring agent] If flavouring agents are shown collectively by the name “flavouring agents” under subsection (3), a flavouring agent must not be shown individually in the list of ingredients.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.14.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.15",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.15",
+    "marginal_note": "Cannabis topical — discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.15 In the case of a cannabis topical — or a cannabis accessory that contains a cannabis topical — that is in discrete units, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of the cannabis topical;\n(b) the number of units;\n(c) the net weight, in grams, of the cannabis topical in each unit;\n(d) [Repealed, SOR/2025-43, s. 47]\n(e) either the quantity of THC, in milligrams, or the concentration of THC, in milligrams per gram, that each unit could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC per unit”;\n(f) [Repealed, SOR/2025-43, s. 47]\n(g) either the quantity of CBD, in milligrams, or the concentration of CBD, in milligrams per gram, that each unit could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD per unit”;\n(h) a list of the ingredients of the cannabis topical;\n(i) the identity of the cannabis product in terms of its common name or in terms of its function; and\n(j) the intended use of the cannabis product.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 47",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.15.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.16",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.16",
+    "marginal_note": "Cannabis topical — not in discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.16 In the case of a cannabis topical — or a cannabis accessory that contains a cannabis topical — that is not in discrete units, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) the net weight, in grams, of the cannabis topical;\n(b) [Repealed, SOR/2025-43, s. 48]\n(c) either the quantity of THC, in milligrams, or the concentration of THC, in milligrams per gram, that the cannabis topical could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”;\n(d) [Repealed, SOR/2025-43, s. 48]\n(e) either the quantity of CBD, in milligrams, or the concentration of CBD, in milligrams per gram, that the cannabis topical could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”;\n(f) a list of the ingredients of the cannabis topical;\n(g) the identity of the cannabis product in terms of its common name or in terms of its function; and\n(h) the intended use of the cannabis product.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 48",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.16.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.17",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.17",
+    "marginal_note": "List of ingredients – cannabis topical",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.17\n(1) The list of ingredients of a cannabis topical — or of a cannabis accessory that contains a cannabis topical — must meet the following requirements:\n(a) the word “Ingredients” in the English version and the word “Ingrédients” in the French version must appear at the beginning of the list;\n(b) no intervening printed, written or graphic material is to appear between the term referred to in paragraph (a) and the first ingredient in the list; and\n(c) the ingredients are to be separated from other ingredients by a comma and shown in descending order of their proportion of the cannabis topical by weight, determined before the ingredients are combined to form the cannabis topical, as follows:\n(i) by their INCI name,\n(ii) if an ingredient has no INCI name, by its chemical name,\n(iii) in the case of a botanical, by specifying at least the genus and species portions of its INCI name or, if it has no INCI name, by its chemical name, or\n(iv) if an ingredient is included in the schedule to the Cosmetic Regulations, by its EU technical name set out in column 1 of that schedule, or by the appropriate INCI name set out in column 2 of that schedule and the appropriate French equivalent set out in column 3 of that schedule.\n(2) [Ingredients in proportion of 1% or less] Despite paragraph (1)(c), ingredients that are present in a proportion of 1% or less and all colouring agents of the cannabis topical may be listed in any order after the ingredients that are present in a proportion of more than 1% of the cannabis topical.\n(3) [Fragrance and flavour] The word “parfum” or “aroma”, respectively, may be inserted at the end of the list of ingredients to indicate that an ingredient has been added to the cannabis topical to produce a fragrance or flavour.\n(4) [Definition of botanical] For the purposes of this section, botanical means an ingredient that is directly derived from a plant and that has not been chemically modified before it is used in the production of a cannabis topical.",
+    "history": "SOR/2019-206, s. 46; SOR/2024-63, s. 13",
+    "last_amended": "2024-10-09",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.17.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.18",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.18",
+    "marginal_note": "Edible cannabis — discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.18\n(1) In the case of edible cannabis — or a cannabis accessory that contains edible cannabis — that is in discrete units, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) if the edible cannabis is in solid form, its net weight, in grams, and in any other case, its net volume, in millilitres;\n(b) the number of units;\n(c) [Repealed, SOR/2025-43, s. 49]\n(d) the quantity of THC, in milligrams, that each unit could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC per unit”;\n(e) [Repealed, SOR/2025-43, s. 49]\n(f) the quantity of THC, in milligrams, that the edible cannabis could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”;\n(g) [Repealed, SOR/2025-43, s. 49]\n(h) the quantity of CBD, in milligrams, that each unit could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD per unit”;\n(i) [Repealed, SOR/2025-43, s. 49]\n(j) the quantity of CBD, in milligrams, that the edible cannabis could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”;\n(k) a list of the ingredients of the edible cannabis, including constituents, if any;\n(l) the source of any food allergen or gluten present in the edible cannabis, except as a result of cross-contamination,\n(i) in a food allergen source, gluten source and added sulphites statement, if the food allergen or gluten\n(A) is, or is present in, an ingredient that is not shown in the list of ingredients, but is not a constituent of that ingredient or present in a constituent of that ingredient, or\n(B) is, or is present in, a constituent and neither the constituent nor the ingredient in which it is present is shown in the list of ingredients, or\n(ii) in all other cases, either in the list of ingredients or in a food allergen source, gluten source and added sulphites statement;\n(m) the sulphites that are present in the edible cannabis in an amount of 10 p.p.m. or more,\n(i) if at least one sulphite is required to be shown in the list of ingredients under these Regulations, in the list of ingredients, or in the list of ingredients and in a food allergen source, gluten source and added sulphites statement, or\n(ii) in any other case, in the list of ingredients, in a food allergen source, gluten source and added sulphites statement or in both;\n(n) a nutrition facts table that contains only the information set out in column 1 of the table to section 132.22, expressed using a description set out in column 2, in the unit set out in column 3 and in the manner set out in column 4;\n(o) the common name of the cannabis product;\n(p) if the edible cannabis is irradiated under section 102.6, the symbol set out in subsection B.01.035(5) of the Food and Drug Regulations and one of the following statements or a statement that has the same meaning:\n(i) “treated with radiation”,\n(ii) “treated by irradiation”, or\n(iii) “irradiated”; and\n(q) if an irradiated food referred to in column 1 of the table to Division 26 of Part B of the Food and Drug Regulations is an ingredient or constituent of the edible cannabis and constitutes 10% or more of the edible cannabis, the statement “irradiated” preceding any mention of the ingredient or constituent on the label.\n(2) [Maximum quantity of THC on label] The quantity of THC that is included on the label of an immediate container in accordance with paragraph (1)(f) must not exceed 10 mg.\n(3) [Ingredient not required to be listed] Despite paragraph (1)(k), if one or more constituents of an ingredient are required by these Regulations to be listed in a list of ingredients, the ingredient is not required to be listed if all constituents of the ingredient are shown in the list by their common names and in accordance with subparagraphs 132.21(1)(c)(i) and (ii).\n(4) [Risk of cross-contamination] Despite paragraph (1)(l), the source of a food allergen or gluten must be shown on the label if it includes a declaration alerting consumers that, due to a risk of cross-contamination, the edible cannabis may contain the source of a food allergen or gluten.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 49",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.18.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.19",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.19",
+    "marginal_note": "Edible cannabis — not in discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.19\n(1) In the case of edible cannabis — or a cannabis accessory that contains edible cannabis — that is not in discrete units, the label of any container in which the cannabis product is packaged must also include the following information:\n(a) if the edible cannabis is in solid form, its net weight, in grams, and in any other case, its net volume, in millilitres;\n(b) [Repealed, SOR/2025-43, s. 50]\n(c) the quantity of THC, in milligrams, that the edible cannabis could yield, taking into account the potential to convert THCA into THC, preceded by “Total THC”;\n(d) [Repealed, SOR/2025-43, s. 50]\n(e) the quantity of CBD, in milligrams, that the edible cannabis could yield, taking into account the potential to convert CBDA into CBD, preceded by “Total CBD”;\n(f) a list of the ingredients of the edible cannabis, including constituents, if any;\n(g) the source of any food allergen or gluten present in the edible cannabis, except as a result of cross-contamination,\n(i) in a food allergen source, gluten source and added sulphites statement, if the food allergen or gluten\n(A) is, or is present in, an ingredient that is not shown in the list of ingredients, but is not a constituent of that ingredient or present in a constituent of that ingredient, or\n(B) is, or is present in, a constituent and neither the constituent nor the ingredient in which it is present is shown in the list of ingredients, or\n(ii) in all other cases, either in the list of ingredients or in a food allergen source, gluten source and added sulphites statement;\n(h) the sulphites that are present in the edible cannabis in an amount of 10 p.p.m. or more,\n(i) if at least one sulphite is required to be shown in the list of ingredients under these Regulations, in the list of ingredients, or in the list of ingredients and in a food allergen source, gluten source and added sulphites statement, or\n(ii) in any other case, in the list of ingredients, in a food allergen source, gluten source and added sulphites statement or in both;\n(i) a nutrition facts table that contains only the information set out in column 1 of the table to section 132.22, expressed using a description set out in column 2, in the unit set out in column 3 and in the manner set out in column 4;\n(j) the common name of the cannabis product;\n(k) if the edible cannabis is irradiated under section 102.6, the symbol set out in subsection B.01.035(5) of the Food and Drug Regulations and one of the following statements or a statement that has the same meaning:\n(i) “treated with radiation”,\n(ii) “treated by irradiation”, or\n(iii) “irradiated”; and\n(l) if an irradiated food referred to in column 1 of the table to Division 26 of Part B of the Food and Drug Regulations is an ingredient or constituent of the edible cannabis and constitutes 10% or more of the edible cannabis, the statement “irradiated” preceding any mention of the ingredient or constituent on the label.\n(2) [Maximum quantity of THC on label] The quantity of THC that is included on the label in accordance with paragraph (1)(c) must not exceed 10 mg.\n(3) [Ingredient not required to be listed] Despite paragraph (1)(f), if one or more constituents of an ingredient are required by these Regulations to be listed in a list of ingredients, the ingredient is not required to be listed if all constituents of the ingredient are shown in the list by their common names and in accordance with subparagraphs 132.21(1)(c)(i) and (ii).\n(4) [Risk of cross-contamination] Despite paragraph (1)(g), the source of a food allergen or gluten must be shown on the label if it includes a declaration alerting consumers that, due to a risk of cross-contamination, the edible cannabis may contain the source of a food allergen or gluten.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 50",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.19.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.2",
+    "marginal_note": "Durable life date required",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.2\n(1) In the case of edible cannabis having a durable life of 90 days or less, the durable life date must be shown on the label of any container in which the edible cannabis is packaged.\n(2) [Format of durable life date] Any durable life date on the label of any container in which edible cannabis is packaged must be shown in accordance with subsections B.01.007(4) and (5) of the Food and Drug Regulations.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.21",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.21",
+    "marginal_note": "List of ingredients – edible cannabis",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.21\n(1) The list of ingredients of edible cannabis — or of a cannabis accessory that contains edible cannabis — must meet the following requirements:\n(a) the word “Ingredients” in the English version and the word “Ingrédients” in the French version must appear at the beginning of the list;\n(b) no intervening printed, written or graphic material is to appear between the word referred to in paragraph (a) and the first ingredient in the list;\n(c) the ingredients and constituents must be\n(i) set out in descending order of their proportion of the edible cannabis by weight, determined before the ingredients and the constituents are combined to form the edible cannabis,\n(ii) separated from other ingredients or constituents by a comma, and\n(iii) set out by the applicable name set out in column 2 of Table 1 of the Common Names for Ingredients and Components Document or, if none applies, by their common name;\n(d) the constituents of an ingredient must be shown\n(i) set out in parentheses, immediately after the ingredient, unless the source of a food allergen or gluten is set out immediately after the ingredient, in which case the constituent of the ingredient must be set out immediately after that source,\n(ii) set out in descending order of their proportion of the ingredient by weight, determined before they are combined to form the edible cannabis, and\n(iii) separated from other constituents by a comma;\n(e) the source of a food allergen or gluten must be\n(i) set out in parentheses,\n(ii) set out immediately after an ingredient that is shown in that list, if the food allergen or gluten\n(A) is the ingredient,\n(B) is present in the ingredient, but is not a constituent of or present in a constituent of that ingredient, or\n(C) is, or is present in, a constituent of the ingredient and the constituent is not shown in the list of ingredients,\n(iii) set out immediately after the constituent that is shown in the list, if the food allergen or gluten is that constituent or is present in that constituent, and\n(iv) separated by a comma from other sources of a food allergen or gluten that is shown for the same ingredient or constituent;\n(f) sulphites must be shown\n(i) set out by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”, or individually by the applicable name set out in the applicable item, column 1 of the applicable Table of the Common Names for Ingredients and Components Document,\n(ii) in the case of the name “sodium dithionite”, “sulphur dioxide” or “sulphurous acid”, set out by that name, followed by one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents” in parentheses, unless\n(A) the word “sulfite” or “sulphite” appears in the common name of another sulphite in the list,\n(B) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents” is set out in parentheses following another sulphite in the list, or\n(C) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents” is shown in a food allergen source, gluten source and added sulphites statement on the label, and\n(iii) set out at the end of the list where they may be shown in any order with the other ingredients that are shown at the end of that list in accordance with subsection (3) or in parentheses immediately after the ingredient of which they are a constituent; and\n(g) if the edible cannabis contains one or more sugars-based ingredients,\n(i) the word “Sugars” in the English version of the list and the word “Sucres” in the French version of the list must appear\n(A) despite subparagraph (c)(i), in descending order of the proportion of all the sugars-based ingredients in the edible cannabis by weight, determined before they are combined to form the edible cannabis, and\n(B) separated from other ingredients by a comma, and\n(ii) each sugars-based ingredient must be shown\n(A) set out in parentheses, immediately following the word “Sugars” in the English version of the list and the word “Sucres” in the French version of the list,\n(B) set out in descending order of its proportion of the edible cannabis by weight, determined before it is combined to form the edible cannabis, and\n(C) separated from other sugars-based ingredients by a comma.\n(2) [Exception — ingredients and constituents shown collectively] Despite paragraph (1)(c), the ingredients and the constituents set out in column 1 of Table 2 of the Common Names for Ingredients and Components Document may be shown collectively in the list of ingredients by the common name set out in column 2 of that Table, unless one of the ingredients or constituents in column 1 is shown separately in the list of ingredients by its common name.\n(3) [Exception — ingredients at the end of the list] Despite subparagraph (1)(c)(i), the ingredients referred to in subsection B.01.008.2(4) of the Food and Drug Regulations, regardless of their proportion, may be listed at the end of the list of ingredients, in any order.\n(4) [Exception — source of food allergen or gluten] Despite paragraph (1)(e), the source of the food allergen or gluten is not required to be set out in parentheses immediately after the ingredient or constituent, as the case may be, if the source of the food allergen or gluten appears\n(a) in the list of ingredients\n(i) as part of the common name of the ingredient or constituent, or\n(ii) in parentheses, in accordance with subparagraph (1)(e)(i), immediately after another ingredient or constituent; or\n(b) in the food allergen source, gluten source and added sulphites statement.",
+    "history": "SOR/2019-206, s. 46; SOR/2022-145, s. 2",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.21.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.22",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.22",
+    "marginal_note": "Nutrition facts table",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.22\n(1) The percentage of the daily value for a nutrient shown in the nutrition facts table on the label of any container in which edible cannabis is packaged must be established on the basis of the amount, by weight, of the nutrient per immediate container of edible cannabis, rounded off in the applicable manner set out in column 4 of the table to this section.\n(2) [Not a significant source of a nutrient] Information with respect to a nutrient set out in column 1 of the table to this section that may be expressed as “0” in the nutrition facts table may be omitted from that table if it includes the statement “Not a significant source of (naming each nutrient that is omitted from the nutrition facts table in accordance with this subsection)”.\n(3) [Presentation] Despite section 130, the nutrition facts table must be presented in accordance with the format specified in the applicable figure in the Directory of Nutrition Facts Table Formats for Edible Cannabis, as amended from time to time and published by the Government of Canada on its website, having regard to matters such as order of presentation, dimensions, spacing and use of upper and lower case letters and bold type.\nThe size is rounded off\n(a) if it is 0.1 g or more or 0.1 mL or more but less than 10 g or 10 mL, to the nearest multiple of 0.1 g or 0.1 mL; and\n(b) if it is 10 g or more or 10 mL or more, to the nearest multiple of 1 g or 1 mL.\nThe value is rounded off\n(a) if it is less than 5 calories, to the nearest multiple of 1 calorie;\n(b) if it is 5 calories or more but not more than 50 calories, to the nearest multiple of 5 calories; and\n(c) if it is more than 50 calories, to the nearest multiple of 10 calories.\nThe amount is expressed\n(a) in grams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to the nearest multiple of 0.1 g;\n(b) if it is 0.5 g or more but not more than 5 g, to the nearest multiple of 0.5 g; and\n(c) if it is more than 5 g, to the nearest multiple of 1 g.\nThe percentage is rounded off\n(a) if the amounts of saturated fatty acids and trans fatty acids are declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to the nearest multiple of 1 mg;\n(b) if it is 5 mg or more but not more than 140 mg, to the nearest multiple of 5 mg; and\n(c) if it is more than 140 mg, to the nearest multiple of 10 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to 0 g; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in grams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to 0 g; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in grams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 0.5 g, to 0 g; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 g”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is rounded off\n(a) if it is less than 0.5 g, to the nearest multiple of 0.1 g; and\n(b) if it is 0.5 g or more, to the nearest multiple of 1 g.\nThe amount is expressed\n(a) in milligrams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to 0 mg;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 5 mg, to 0 mg;\n(b) if it is 5 mg or more but less than 50 mg, to the nearest multiple of 10 mg;\n(c) if it is 50 mg or more but less than 250 mg, to the nearest multiple of 25 mg; and\n(d) if it is 250 mg or more, to the nearest multiple of 50 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.\nThe amount is expressed\n(a) in milligrams per immediate container; and\n(b) as a percentage of the daily value per immediate container.\n(1) The amount is rounded off\n(a) if it is less than 0.05 mg, to 0 mg;\n(b) if it is 0.05 mg or more but less than 0.5 mg, to the nearest multiple of 0.1 mg;\n(c) if it is 0.5 mg or more but less than 2.5 mg, to the nearest multiple of 0.25 mg; and\n(d) if it is 2.5 mg or more, to the nearest multiple of 0.5 mg.\n(2) The percentage is rounded off\n(a) if the amount is declared as “0 mg”, to 0%; and\n(b) in all other cases, to the nearest multiple of 1%.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.22.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.23",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.23",
+    "marginal_note": "Presentation of source of food allergen",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.23\n(1) The source of a food allergen required to be shown in the list of ingredients or in the food allergen source, gluten source and added sulphites statement under paragraph 132.18(1)(l) or 132.19(1)(g) must be set out\n(a) for a food allergen from a food referred to in one of paragraphs (a), (b) and (e) of the definition food allergen in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that food, by the name of the food as shown in the applicable paragraph, expressed in the singular or plural;\n(b) for a food allergen from the food referred to in paragraph (c) of the definition food allergen in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that food, by the name “sesame”, “sesame seed” or “sesame seeds”;\n(c) for a food allergen from a food referred to in paragraph (d) or (f) of the definition food allergen in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that food, by the name of the food as shown in the applicable paragraph;\n(d) for a food allergen from the food referred to in paragraph (g) of the definition food allergen in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that food, by the name “soy”, “soya”, “soybean” or “soybeans”;\n(e) for a food allergen from a food referred to in one of paragraphs (h) to (j) of the definition food allergen in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that food, by the common name of the food set out in the applicable item, column 2 of the applicable Table of the Common Names for Ingredients and Components Document; and\n(f) for a food allergen from the food referred to in paragraph (k) of the definition food allergen in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that food, by the name “mustard”, “mustard seed” or “mustard seeds”.\n(2) [Presentation of source of gluten] The source of gluten required to be shown in the list of ingredients or in the food allergen source, gluten source and added sulphites statement under paragraph 132.18(1)(l) or 132.19(1)(g) must be set out\n(a) for gluten from the grain of a cereal referred to in one of subparagraphs (a)(i) to (v) of the definition gluten in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that grain, by the name of the cereal as shown in the applicable subparagraph; and\n(b) for gluten from the grain of a hybridized strain created from one or more of the cereals referred to in subparagraphs (a)(i) to (v) of the definition gluten in subsection B.01.010.1(1) of the Food and Drug Regulations or derived from that grain, by the names of the cereals as shown in the applicable subparagraphs.",
+    "history": "SOR/2019-206, s. 46; SOR/2022-145, s. 3",
+    "last_amended": "2022-06-21",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.23.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.24",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.24",
+    "marginal_note": "Declaration on risk of cross-contamination",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.24 If the label of the container in which edible cannabis is packaged includes a declaration alerting consumers that, due to a risk of cross-contamination, the edible cannabis may contain the source of a food allergen or gluten, the declaration must meet the following requirements:\n(a) it must be shown immediately after the food allergen source, gluten source and added sulphites statement or, if there is none, immediately after the list of ingredients, and must appear on the same continuous surface as the statement, if any, and the list of ingredients; and\n(b) no intervening printed, written or graphic material is to appear between it and the list of ingredients or statement that immediately precedes it.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.24.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.25",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.25",
+    "marginal_note": "Presentation of food allergen statement",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.25\n(1) A food allergen source, gluten source and added sulphites statement must meet the following requirements:\n(a) the word “Contains” in the English version and the word “Contient” in the French version must appear at the beginning of the list;\n(b) no intervening printed, written or graphic material is to appear between the word referred to in paragraph (a) and the rest of the statement;\n(c) it must appear on the same continuous surface as the list of ingredients; and\n(d) it must include, even if any of the following information is also shown in the list of ingredients,\n(i) the source of each food allergen that is present in the edible cannabis,\n(ii) each source of any gluten that is present in the edible cannabis, and\n(iii) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”, if the total amount of sulphites present in the edible cannabis is 10 p.p.m. or more.\n(2) [No duplication] Despite paragraph (1)(d), the following information is not required to be shown in the statement more than once:\n(a) the same source of a food allergen;\n(b) the same source of gluten; and\n(c) one of the common names “sulfites”, “sulfiting agents”, “sulphites” or “sulphiting agents”.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.25.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.26",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.26",
+    "marginal_note": "Constituents not required to be shown on label",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.26\n(1) Constituents of ingredients or of classes of ingredients set out in the table to subsection B.01.009(1) of the Food and Drug Regulations are not required to be shown on the label of a container in which edible cannabis — or a cannabis accessory that contains edible cannabis — that is a cannabis product is packaged.\n(2) [Preparation or mixture] Subject to subsection (3), if a preparation or mixture set out in the table to subsection B.01.009(2) of the Food and Drug Regulations is used to produce edible cannabis, the ingredients and constituents of the preparation or mixture are not required to be shown on the label of the container in which edible cannabis — or a cannabis accessory that contains edible cannabis — that is a cannabis product is packaged.\n(3) [Common name] If a preparation or mixture set out in the table to subsection B.01.009(2) of the Food and Drug Regulations is used to produce edible cannabis and the preparation or mixture has one or more of the ingredients or constituents listed in subsection B.01.009(3) of the Food and Drug Regulations, those ingredients or constituents must be shown by their common names in the list of the ingredients of the edible cannabis to which they are added as if they were ingredients of that edible cannabis.\n(4) [Constituents required to be shown in list of ingredients] Despite subsections (1) and (2), if any of the constituents listed in subsection B.01.009(4) of the Food and Drug Regulations is contained in an ingredient of edible cannabis set out in a table referred to in subsection (1) or (2), that constituent must be shown in the list of ingredients.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.26.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.27",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.27",
+    "marginal_note": "Immediate container",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.27\n(1) A label of an immediate container in which a cannabis product is packaged may extend beyond the exterior display surface, or a peel-back or accordion panel may be applied to the immediate container, to ensure that all the required information to be included on the label in accordance with these Regulations is displayed on the label or panel.\n(2) [Label or panel not easily removed] The label that extends beyond the exterior display surface and the panel must be applied in a manner that they cannot be easily removed from the immediate container.\n(3) [Panel] The panel must\n(a) be able to be resealed;\n(b) withstand repeated openings and closings without detaching from the immediate container under customary conditions of use; and\n(c) include any of the following information that is not included on the label:\n(i) the class of cannabis set out in Schedule 4 to the Act to which the cannabis that is in the immediate container belongs,\n(ii) the recommended storage conditions,\n(iii) the packaging date,\n(iv) [Repealed, SOR/2025-43, s. 51]\n(v) [Repealed, SOR/2025-43, s. 51]\n(vi) the list of ingredients of the cannabis product, including constituents, if any,\n(vii) in the case of dried cannabis or fresh cannabis, the net weight,\n(viii) in the case of a cannabis extract,\n(A) the net weight, including the net weight of cannabis extract in each unit, if the cannabis extract is in discrete units,\n(B) the quantity of THC and CBD that is dispensed with each activation of any cannabis accessory that is packaged with or contains the cannabis extract, and\n(C) the name of any food allergen that is present in the product,\n(ix) in the case of a cannabis topical, its net weight, including the net weight of cannabis topical in each unit, if the cannabis topical is in discrete units, and\n(x) in the case of edible cannabis,\n(A) if the edible cannabis is in solid form, its net weight, and in any other case, its net volume,\n(B) the durable life date,\n(C) the source of any food allergen or gluten present in the edible cannabis, except as a result of cross-contamination,\n(D) sulphites that are present in the edible cannabis in an amount of 10 p.p.m. or more, and\n(E) the nutrition facts table.\n(3.1) [Exception — packaging date] Despite subparagraph 132.27(3)(c)(iii), the packaging date that is included on the panel may differ from the date on which the cannabis product is packaged if the product is packaged no more than seven days before or after the packaging date that is included on the panel.\n(4) [Interpretation — information on panel] The information included on the panel must be shown in accordance with the provisions of these Regulations with respect to a label as if the panel were a label for the purposes of those provisions.\n(5) [Brand element] The panel must not display any brand element.\n(6) [Statement on location of information] The label of an immediate container in which a cannabis product is packaged and to which a panel is applied must include a statement that clearly indicates the location of any information required under these Regulations that is not included on the label.\n(7) [Image] The label referred to in subsection (6) may include an image that is printed in black and white and that provides instructions on how to open the panel.\n(8) [Information on exterior display surface] In addition to the information that is required under these Regulations, the label referred to in subsection (6) may include\n(a) bar codes, in accordance with section 122;\n(b) a brand element, in accordance with subsection (9); and\n(c) an image, in accordance with subsection 130(10).\n(9) [Exception — brand element] Despite paragraphs 130(9)(d) and (e), a brand element included on a label that extends beyond the exterior display surface or on a label of a container to which a panel is applied must\n(a) if the brand element is an image, be 1.27 cm by 1.27 cm in size or smaller; or\n(b) if the brand element is text only, be in a type size that is 7 points or smaller.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 51",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.27.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.28",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.28",
+    "marginal_note": "Prohibited representation — health and cosmetic benefits",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.28 It is prohibited to make an express or implied representation, including by way of a brand element, on a cannabis product — or on the package of a cannabis product, on an insert or leaflet that is included in a container in which such a cannabis product is packaged or that accompanies that container or on the label or panel of a container in which such a cannabis product is packaged — if there are reasonable grounds to believe that the representation could create the impression that health or cosmetic benefits may be derived from the use of the cannabis product.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 52",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.28.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.29",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.29",
+    "marginal_note": "Prohibited representation — energy value and amount of nutrient",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.29\n(1) It is prohibited to make an express or implied representation, including by way of a brand element, on edible cannabis that is a cannabis product or on a cannabis accessory that contains edible cannabis and that is a cannabis product — or on the package of such a cannabis product, on an insert or leaflet that is included in a container in which such a cannabis product is packaged or that accompanies that container or on the label or panel of a container in which such a cannabis product is packaged — concerning the energy value referred to in item 2 of the table to section 132.22 or the amount of any nutrient referred to in items 3 to 15 of that table or in items 5 to 37 of the table to section B.01.402 of the Food and Drug Regulations.\n(2) [Interpretation — nutrition facts table] For greater certainty, subsection (1) does not limit the application of paragraphs 132.18(1)(n) and 132.19(1)(i).",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 53",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.29.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.3",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.3",
+    "marginal_note": "Prohibited representation — dietary requirements",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.3 It is prohibited to make an express or implied representation, including by way of a brand element, on edible cannabis that is a cannabis product or on a cannabis accessory that contains edible cannabis and that is a cannabis product — or on the package of such a cannabis product, on an insert or leaflet that is included in a container in which such a cannabis product is packaged or that accompanies that container or on the label or panel of a container in which such a cannabis product is packaged — if there are reasonable grounds to believe that the representation could create the impression that the cannabis product is intended\n(a) to meet the particular dietary requirements of an individual\n(i) who has a physical or physiological condition as a result of a disease, disorder or injury, or\n(ii) for whom a particular effect, including weight loss, is to be obtained by a controlled intake of food; or\n(b) to meet the dietary requirements of young persons.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 54",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.3.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.31",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.31",
+    "marginal_note": "Prohibited representation — alcoholic beverages",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.31 It is prohibited to make an express or implied representation, including by way of a brand element, on a cannabis product — or on the package of a cannabis product, on an insert or leaflet that is included in a container in which such a cannabis product is packaged or that accompanies that container or on the label or panel of a container in which such a cannabis product is packaged — if there are reasonable grounds to believe that the representation could associate the cannabis product with an alcoholic beverage.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 55",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.31.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.32",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.32",
+    "marginal_note": "Prohibited representation — tobacco products and vaping products",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.32 It is prohibited to make an express or implied representation, including by way of a brand element, on a cannabis product — or on the package of a cannabis product, on an insert or leaflet that is included in a container in which such a cannabis product is packaged or that accompanies that container or on the label or panel of a container in which such a cannabis product is packaged — if there are reasonable grounds to believe that the representation could associate the cannabis product with a tobacco product, as defined in section 2 of the Tobacco and Vaping Products Act, or a vaping product to which that Act applies.",
+    "history": "SOR/2019-206, s. 46; SOR/2025-43, s. 56",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.32.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.33",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.33",
+    "marginal_note": "Non-application — name and email address",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.33 Section 132.28, subsection 132.29(1) and sections 132.3 to 132.32 do not apply with respect to the name and email address that are included on the label in accordance with paragraph 123(1)(a).",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.33.html"
+  },
+  {
+    "id": "SOR-2018-144-s132.34",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "132.34",
+    "marginal_note": "Standardized cannabis symbol on cannabis product intended for inhalation",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Products",
+    "text": "132.34\n(1) The standardized cannabis symbol that must be obtained from the Minister in the form of an electronic file must be clearly and prominently displayed on the outer surface of a cannabis accessory that contains a cannabis extract and that is a cannabis product intended to be consumed by means of inhalation if the cannabis extract contains THC in a concentration greater than 10 μg/g, taking into account the potential to convert THCA into THC.\n(2) [Requirements] The standardized cannabis symbol must meet the following requirements:\n(a) it must be at least 1.27 cm by 1.27 cm in size;\n(b) it must be displayed with a white border of at least 2 points on all sides; and\n(c) if a change is made to the size of the symbol, its dimensions must be proportional vertically and horizontally.",
+    "history": "SOR/2019-206, s. 46",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 132.34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-132.34.html"
+  },
+  {
+    "id": "SOR-2018-144-s133",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "133",
+    "marginal_note": "Net weight and volume",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Cannabis Product Accuracy Rules",
+    "text": "133 The net weight and volume that must be included on the label of a cannabis product in accordance with sections 124, 124.1, 125, 132.1, 132.11, 132.12, 132.15, 132.16, 132.18 and 132.19 must be within the tolerance limits set out for that product in the document entitled Tolerance Limits for the Net Weight and Volume Declared on Cannabis Product Labelling, as amended from time to time and published by the Government of Canada on its website.",
+    "history": "SOR/2019-206, s. 47",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 133",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-133.html"
+  },
+  {
+    "id": "SOR-2018-144-s134",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "134",
+    "marginal_note": "Number of discrete units",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Cannabis Product Accuracy Rules",
+    "text": "134 The number of discrete units in a container that is labelled in accordance with sections 124, 124.1, 132.1, 132.11, 132.15 and 132.18 must be equal to the number specified on the label.",
+    "history": "SOR/2019-206, s. 47",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 134",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-134.html"
+  },
+  {
+    "id": "SOR-2018-144-s134.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "134.1",
+    "marginal_note": "Number of immediate containers",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Cannabis Product Accuracy Rules",
+    "text": "134.1 The number of immediate containers in an outermost container that is labelled in accordance with subparagraphs 122.4(2)(a)(i), (b)(i), (c)(i) and (d)(i) must be equal to the number of immediate containers specified on the label.",
+    "history": "SOR/2019-206, s. 47; SOR/2025-43, s. 57",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 134.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-134.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s135",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "135",
+    "marginal_note": "Number of cannabis plants",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Cannabis Product Accuracy Rules",
+    "text": "135 The number of cannabis plants in a container that is labelled in accordance with section 128 must be equal to the number specified on the label.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 135",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-135.html"
+  },
+  {
+    "id": "SOR-2018-144-s136",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "136",
+    "marginal_note": "Number of cannabis plant seeds",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Cannabis Product Accuracy Rules",
+    "text": "136 The number of cannabis plant seeds in a container that is labelled in accordance with section 129 must be equal to the number specified on the label.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 136",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-136.html"
+  },
+  {
+    "id": "SOR-2018-144-s137",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "137",
+    "marginal_note": "Requirement — cannabis other than a cannabis product",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Other than Cannabis Products",
+    "text": "137 Unless the requirements in section 138 have been met,\n(a) a holder of a licence for processing, a holder of a licence for analytical testing and the individuals referred to in section 4 must not sell or distribute a reference standard; and\n(b) a holder of a licence must not export a reference standard or sell, distribute or export any other cannabis that is not a cannabis product.",
+    "history": "SOR/2022-251, s. 17",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 137",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-137.html"
+  },
+  {
+    "id": "SOR-2018-144-s138",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "138",
+    "marginal_note": "Information",
+    "part": "PART 7 - Packaging and Labelling",
+    "division": "",
+    "heading": "Labelling — Cannabis Other than Cannabis Products",
+    "text": "138\n(1) A label that includes the following information must be applied to any container that contains cannabis, other than a cannabis product:\n(a) the name, telephone number and email address of the holder of the licence that sells, distributes or exports the cannabis or, in the case where an individual referred to in section 4 sells or distributes a reference standard, the name, telephone number and email address of the laboratory where that individual carries out their duties; and\n(b) in respect of the cannabis,\n(i) the lot number, preceded by one of the following designations:\n(A) “Lot number”,\n(B) “Lot no.”,\n(C) “Lot”, or\n(D) “(L)”, and\n(ii) the packaging date.\n(2) [Non-application — name and email address] Sections 26 and 27 of the Act do not apply with respect to the name and email address that are included on the label in accordance with paragraph (1)(a).",
+    "history": "SOR/2019-206, s. 48; SOR/2022-251, s. 18",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 138",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-138.html"
+  },
+  {
+    "id": "SOR-2018-144-s139",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "139",
+    "marginal_note": "Definitions",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "",
+    "heading": "Definitions",
+    "text": "139 The following definitions apply in this Part.\nbrand name has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (nom commercial)\ncommon name has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (nom usuel)\ndistribute does not include administering. (distribuer)\nestablishment licence means a licence issued under section C.01A.008 of the Food and Drug Regulations. (licence d’établissement)\nhospital means a facility\n(a) that is licensed, approved or designated by a province under the laws of the province to provide care or treatment to individuals or animals suffering from any form of disease or illness; or\n(b) that is owned or operated by the Government of Canada or the government of a province and that provides health services. (hôpital)\nlicensed dealer means a licensed dealer, as defined in subsection 2(1) of the Narcotic Control Regulations, that specializes in the destruction of narcotics, as defined in subsection 2(1) of those Regulations. (distributeur autorisé)\npractitioner has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (praticien)\nqualified person in charge means the individual referred to in section 150. (responsable qualifié)\nSecurity Directive means the Directive on Physical Security Requirements for Controlled Substances and Drugs Containing Cannabis, as amended from time to time and published by the Government of Canada on its website. (Directive en matière de sécurité)\nsenior person in charge means the individual referred to in section 149. (responsable principal)",
+    "history": "SOR/2019-206, s. 49",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 139",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-139.html"
+  },
+  {
+    "id": "SOR-2018-144-s140",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "140",
+    "marginal_note": "Authorized activities",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "140\n(1) Subject to the other provisions of these Regulations, a holder of a cannabis drug licence is authorized to conduct the following activities if they are authorized by the licence:\n(a) possessing cannabis obtained in accordance with these Regulations; and\n(b) producing or selling a drug containing cannabis.\n(2) [Ancillary activities — production] A holder of a cannabis drug licence that authorizes the production of a drug containing cannabis is also authorized to distribute and offer to produce the drug.\n(3) [Ancillary activities — sale] A holder of a cannabis drug licence that authorizes the sale of a drug is also authorized to distribute the drug.\n(4) [Definition of produce] For the purpose of this section, produce does not include obtaining cannabis by cultivating, propagating or harvesting it.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 140",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-140.html"
+  },
+  {
+    "id": "SOR-2018-144-s141",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "141",
+    "marginal_note": "",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "141 [Repealed, SOR/2019-206, s. 50]",
+    "history": "",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 141",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-141.html"
+  },
+  {
+    "id": "SOR-2018-144-s142",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "142",
+    "marginal_note": "Use of organic solvent",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "142 Subject to the other provisions of these Regulations, a holder of a cannabis drug licence that authorizes the production of a drug containing cannabis is also authorized to alter or offer to alter the chemical or physical properties of the cannabis by the use of an organic solvent.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 142",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-142.html"
+  },
+  {
+    "id": "SOR-2018-144-s143",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "143",
+    "marginal_note": "Sale",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "143\n(1) Subject to subsection (2), a holder of a cannabis drug licence that authorizes the sale of a drug containing cannabis may sell or distribute the drug only to\n(a) another holder of a cannabis drug licence;\n(b) an individual referred to in section 4.\n(c) a holder of a research licence;\n(d) a holder of an analytical testing licence;\n(e) the holder of a licence from which the holder of the cannabis drug licence received the drug, if the drug is sold or distributed for the purpose of its return;\n(f) a holder of a licence or a licensed dealer, if the drug is sold or distributed for the purpose of its destruction;\n(g) a pharmacist;\n(h) a practitioner;\n(i) a hospital employee;\n(j) a person to which an exemption in relation to the drug has been granted under section 140 of the Act; or\n(k) the Minister.\n(2) [Written order] A holder of a cannabis drug licence that authorizes the sale of a drug containing cannabis may only sell the drug if\n(a) they have received a written order that specifies the name and quantity of the drug to be supplied and is signed and dated\n(i) in the case of a drug to be provided to a hospital employee or a practitioner in a hospital, by the pharmacist in charge of the hospital’s pharmacy or by a practitioner authorized by the individual in charge of the hospital to sign the order, and\n(ii) in any other case, by the person to which the drug is to be sold; and\n(b) they have verified the signature, if it is unknown to them.\n(3) [Exception — pharmacist and practitioner] It is prohibited for a holder of a cannabis drug licence to sell or distribute any drug containing cannabis to\n(a) a pharmacist who is named in a notice issued under subsection 181(2) or (4); or\n(b) a practitioner who is named in a notice issued under subsection 189(2) or (4).\n(4) [Non-application] Subsection (3) does not apply to a holder of a cannabis drug licence to which the Minister has issued a notice of retraction issued under\n(a) subsection 182(1) in respect of the pharmacist referred to in paragraph (3)(a); or\n(b) subsection 190(1) in respect of a practitioner referred to in paragraph (3)(b).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 143",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-143.html"
+  },
+  {
+    "id": "SOR-2018-144-s144",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "144",
+    "marginal_note": "Presence of qualified person in charge",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "144 A holder of a cannabis drug licence may conduct an activity in relation to cannabis, other than its destruction or antimicrobial treatment, at the licensed site only if the qualified person in charge or an alternate qualified person in charge is present at the site.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 144",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-144.html"
+  },
+  {
+    "id": "SOR-2018-144-s145",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "145",
+    "marginal_note": "Antimicrobial treatment",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "145 A holder of a cannabis drug licence may conduct antimicrobial treatment of cannabis at a location other than the licensed site only if the cannabis is subsequently returned to the licensed site or distributed in accordance with this Part.",
+    "history": "SOR/2025-43, s. 58",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 145",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-145.html"
+  },
+  {
+    "id": "SOR-2018-144-s146",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "146",
+    "marginal_note": "Destruction — holder of a cannabis drug licence",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Activities",
+    "text": "146\n(1) A holder of a cannabis drug licence is authorized to destroy cannabis only\n(a) in accordance with a method that\n(i) complies with all federal, provincial and municipal environmental protection legislation applicable to the location where it is to be destroyed, and\n(ii) does not result in any individual being exposed to cannabis smoke or cannabis vapour;\n(b) in the presence of a witness referred to in paragraph (3)(a) and another witness referred to in subsection (3); and\n(c) in the case where the cannabis is destroyed at a location other than the licensed site, if the holder ensures that the cannabis that is at the location is, at all times, in the presence of at least one witness referred to in paragraph (3)(a).\n(2) [Destruction — licensed dealer] The licensed dealer is authorized to destroy cannabis only\n(a) in accordance with a method that\n(i) complies with all federal, provincial and municipal environmental protection legislation applicable to the location at which it is to be destroyed, and\n(ii) does not result in any individual being exposed to cannabis smoke or cannabis vapour; and\n(b) in the presence of a witness referred to in paragraph (4)(a) and another witness referred to in subsection (4).\n(3) [Witness — holder of a cannabis drug licence] The following individuals are qualified to witness the destruction of cannabis by a holder of a cannabis drug licence:\n(a) the senior person in charge, the qualified person in charge or the alternate qualified person in charge; and\n(b) an employee of the holder.\n(4) [Witness — licensed dealer] The following individuals are qualified to witness the destruction of cannabis by a licensed dealer:\n(a) the qualified person in charge, as defined in subsection 2(1) of the Narcotic Control Regulations, or an alternate qualified person in charge designated under subsection 9.2(2) of those Regulations; and\n(b) an employee of the licensed dealer.\n(5) [Statement by witnesses] For each instance that they destroy cannabis, the holder of a cannabis drug licence or the licensed dealer, as the case may be, must obtain a statement signed and dated by two of the witnesses referred to in paragraph (1)(b) or (2)(b) stating that they witnessed the destruction and that the cannabis was destroyed in accordance with a method referred to in paragraph (1)(a) or (2)(a).\n(6) [Record] With respect to cannabis that they destroy, the holder of a cannabis drug licence or the licensed dealer, as the case may be, must prepare a record that sets out\n(a) a description of the cannabis, its form and quantity;\n(b) in the case of a drug containing cannabis, the brand name of the drug and its strength per unit;\n(c) the address of the location at which the cannabis is destroyed;\n(d) a brief description of the method and the date of destruction; and\n(e) the names of the individuals who witnessed the destruction and were qualified to do so under paragraph (1)(b) or (2)(b) and the basis on which they were qualified under subsection (3) or (4).\n(7) [Retention period] The holder of a cannabis drug licence and the licensed dealer must retain the record and the statement for at least two years after the day on which the cannabis is destroyed.",
+    "history": "SOR/2019-169, s. 30",
+    "last_amended": "2019-12-09",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 146",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-146.html"
+  },
+  {
+    "id": "SOR-2018-144-s147",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "147",
+    "marginal_note": "Licence — content",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Licence Issuance",
+    "text": "147 A cannabis drug licence must set out the following information:\n(a) the name of the holder of the licence;\n(b) the licence number;\n(c) the address of the site where the activity is authorized and, if applicable, of each building within the site;\n(d) the authorized activity at the site and, if applicable, the authorized activity that may be conducted at each building within the site;\n(e) the security measures to be implemented to comply with the requirements of either the Security Directive or Part 4;\n(f) any conditions that the Minister considers appropriate;\n(g) the effective date of the licence; and\n(h) the date of expiry of the licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 147",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-147.html"
+  },
+  {
+    "id": "SOR-2018-144-s148",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "148",
+    "marginal_note": "Amendment",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Licence Issuance",
+    "text": "148 A holder of a cannabis drug licence must submit an application to amend the licence if they propose to make any of the following changes:\n(a) a change to the name of the holder;\n(b) a change to the authorized activity at the site or the authorized activity at each building within the site; and\n(c) a change to the security measures implemented to comply with the requirements of either the Security Directive or Part 4.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 148",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-148.html"
+  },
+  {
+    "id": "SOR-2018-144-s149",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "149",
+    "marginal_note": "Senior person in charge",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Individuals in Charge",
+    "text": "149 The holder of a cannabis drug licence must retain the services of one individual as a senior person in charge who has overall responsibility for the management of the activities, with respect to cannabis, that are authorized under the licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 149",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-149.html"
+  },
+  {
+    "id": "SOR-2018-144-s150",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "150",
+    "marginal_note": "Qualified person in charge",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Individuals in Charge",
+    "text": "150\n(1) A holder of a cannabis drug licence must retain the services of one individual as a qualified person in charge who is responsible for supervising the activities with respect to cannabis that are authorized under the licence and for ensuring, on behalf of the holder, that those activities comply with these Regulations.\n(2) [Alternate qualified person in charge] A holder of a cannabis drug licence may designate an individual as an alternate qualified person in charge who is authorized to replace the qualified person in charge.\n(3) [Qualifications] Only an individual who meets the following requirements may be a qualified person in charge or an alternate qualified person in charge:\n(a) they work at the site specified in the licence;\n(b) they\n(i) are entitled to practise a profession that is relevant to their duties, such as that of pharmacist, practitioner, pharmacy technician or laboratory technician,\n(ii) hold a diploma, certificate or credential that is awarded by a post-secondary educational institution in Canada in a field or occupation that is relevant to their duties, such as pharmacy, medicine, dentistry, veterinary medicine, pharmacology, chemistry, biology, pharmacy technician, laboratory technician, pharmaceutical regulatory affairs or supply chain management or security, or\n(iii) hold a diploma, certificate or credential that is awarded by a foreign educational institution in a field or occupation referred to in subparagraph (ii) and\n(A) an equivalency assessment as defined in subsection 73(1) of the Immigration and Refugee Protection Regulations, or\n(B) an equivalency assessment issued by an organization or institution that is responsible for issuing equivalency assessments and is recognized by a province;\n(c) they have sufficient knowledge of and experience with the use and handling of drugs to properly carry out their duties; and\n(d) they are familiar with the provisions of the Act and these Regulations that apply to the holder of the licence.\n(4) [Exception] A holder of a cannabis drug licence may retain the services of an individual as a qualified person in charge or designate an alternate qualified person in charge who does not meet any of the requirements of paragraph (3)(b) if\n(a) no other individual working at the site specified in the licence meets those requirements;\n(b) those requirements are not necessary for the activities that are authorized under the licence; and\n(c) the individual possesses knowledge — acquired from a combination of education, training and work experience — that is sufficient to enable them to properly carry out their duties.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 150",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-150.html"
+  },
+  {
+    "id": "SOR-2018-144-s151",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "151",
+    "marginal_note": "Ineligibility",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Individuals in Charge",
+    "text": "151\n(1) An individual is not eligible to be a senior person in charge, a qualified person in charge or an alternate qualified person in charge if, in the past 10 years,\n(a) in respect of a designated offence, a controlled substance offence, or any other offence referred to in subsection (2), the individual\n(i) was convicted as an adult, or\n(ii) was a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act; or\n(b) in respect of an offence committed outside Canada that, if committed in Canada, would have constituted a designated offence, a controlled substance offence or any other offence referred to in subsection (2),\n(i) the individual was convicted as an adult, or\n(ii) if they committed the offence when they were at least 14 years old but less than 18 years old, the individual received a sentence that was longer than the maximum youth sentence that could have been imposed under the Youth Criminal Justice Act for such an offence.\n(2) [Other offences] The other offences for the purpose of subsection (1) are the following:\n(a) an offence involving the financing of terrorism referred to in any of sections 83.02 to 83.04 of the Criminal Code;\n(b) an offence involving fraud referred to in any of sections 380 to 382 of the Criminal Code;\n(c) the offence of laundering proceeds of crime referred to in section 462.31 of the Criminal Code;\n(d) an offence involving a criminal organization referred to in any of sections 467.11 to 467.13 of the Criminal Code; and\n(e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (d).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 151",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-151.html"
+  },
+  {
+    "id": "SOR-2018-144-s152",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "152",
+    "marginal_note": "Minister’s approval",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Changes",
+    "text": "152\n(1) A holder of a cannabis drug licence must obtain the Minister’s approval before making the following changes:\n(a) replacing the senior person in charge;\n(b) replacing the qualified person in charge; or\n(c) designating or replacing an alternate qualified person in charge.\n(2) [Application — content] The holder must, for the purpose of obtaining the Minister’s approval, submit an application that includes the following:\n(a) a description of the change;\n(b) in the case of the replacement of the senior person in charge,\n(i) a declaration signed and dated by the proposed individual attesting that they are not ineligible for a reason specified in section 151,\n(ii) a document issued by a Canadian police force indicating whether, during the 10 years before the day on which the application is submitted, the individual was convicted as specified in subparagraph 151(1)(a)(i) or received a sentence as specified in subparagraph 151(1)(a)(ii), and\n(iii) if the individual has ordinarily resided in a country other than Canada during the 10 years before the day on which the application is submitted, a document issued by a police force of that country indicating whether in that period that they were convicted as specified in subparagraph 151(1)(b)(i) or received a sentence as specified in subparagraph 151(1)(b)(ii); and\n(c) in the case of the designation of an alternate qualified person in charge or in the case of the replacement of the qualified person in charge or an alternate qualified person in charge\n(i) the declaration and the documents referred to in subparagraphs (b)(i) to (iii),\n(ii) a declaration, signed and dated by the senior person in charge, attesting that the proposed individual has the knowledge and experience required under paragraphs 150(3)(c) and (d), and\n(iii) if the proposed individual does not meet the requirement of subparagraph 150(3)(b)(i), either\n(A) a copy of the individual’s diploma, certificate or credential referred to in subparagraph 150(3)(b)(ii) or (iii) and a copy of the course transcript for it, or\n(B) a detailed description of the individual’s education, training or work experience required under paragraph 150(4)(c), together with supporting evidence, such as a copy of a course transcript or an attestation by the person who provided the training.\n(3) [Additional information] The Minister may, on receiving an application for approval, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to consider the application.\n(4) [Approval issued] The Minister must approve the change on completion of the review of the application if the applicable requirements referred to in subsections 150(3) and (4) and section 151 are met.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 152",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-152.html"
+  },
+  {
+    "id": "SOR-2018-144-s153",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "153",
+    "marginal_note": "Notification — various changes",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Changes",
+    "text": "153\n(1) A holder of a cannabis drug licence must notify the Minister of any of the following changes within five days after the change occurs:\n(a) a change to the mailing address, telephone number, email address and facsimile number of the holder; and\n(b) a change to the plan of the licensed site that does not require different security measures to be implemented in order to comply with Part 4.\n(2) [Notification — content] The notification must include\n(a) a description of the change; and\n(b) a declaration, signed and dated by the senior person in charge, indicating that all information provided in support of the notification is correct and complete to the best of their knowledge.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 153",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-153.html"
+  },
+  {
+    "id": "SOR-2018-144-s154",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "154",
+    "marginal_note": "Cessation of activities",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Changes",
+    "text": "154\n(1) A holder of a cannabis drug licence that intends to cease conducting all the activities authorized by the licence — whether before or on the date of expiry of the licence — must provide to the Minister a written notice to that effect at least 30 days before the day on which those activities cease.\n(2) [Content of notice] The notice must be signed and dated by the senior person in charge and contain the following information:\n(a) the date on which activities are expected to cease;\n(b) a description of the manner in which any cannabis remaining at the site as of the date referred to in paragraph (a) will be disposed of by the holder, including\n(i) if the cannabis will be sold or distributed, in whole or in part, the name and address of the person to which it will be sold or distributed, and\n(ii) if it will be destroyed, in whole or in part, the day on which and the location at which the destruction is to take place;\n(c) the address of the location at which the holder’s records, reports, electronic data and other documents that are required to be retained under the Act by the holder, will be retained after activities have ceased; and\n(d) the name, address, telephone number and, if applicable, facsimile number and email address of a person from which the Minister may obtain further information after activities have ceased.\n(3) [Update] After having ceased the activities, the holder must submit to the Minister an update of the information referred to in paragraphs (2)(a) to (d), if it differs from what was set out in the notice submitted under subsection (1). The update must be signed and dated by the senior person in charge.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 154",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-154.html"
+  },
+  {
+    "id": "SOR-2018-144-s155",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "155",
+    "marginal_note": "Other grounds for refusal",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Refusal, suspension and revocation",
+    "text": "155 For the purpose of paragraph 62(7)(h) of the Act, the other grounds for refusing to issue, renew or amend a cannabis drug licence are as follows:\n(a) the applicant does not hold an establishment licence that is necessary to authorize them to conduct, at the site proposed in the application or at a building within the site, the activities in relation to drugs containing cannabis that they intend to conduct there;\n(a.1) the Minister of Health suspends, in respect of an activity that the applicant intends to conduct in relation to drugs containing cannabis, an establishment licence that is necessary to authorize the applicant to conduct that activity at the site proposed in the application or at a building within the site;\n(b) the holder of the cannabis drug licence applies for an amendment to change the location of the site where an activity that is authorized by the licence may be conducted; and\n(c) in respect of the renewal or amendment of the licence, the holder of the licence does not hold the cannabis licence issued under subsection 14(1.1) of the Excise Act, 2001, if it is required;",
+    "history": "SOR/2019-206, s. 51",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 155",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-155.html"
+  },
+  {
+    "id": "SOR-2018-144-s156",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "156",
+    "marginal_note": "Suspension — other circumstance",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Refusal, suspension and revocation",
+    "text": "156 For the purpose of paragraph 64(1)(b) of the Act, other circumstances for the suspension of a cannabis drug licence are the following:\n(a) the Minister of Health suspends, in respect of an activity that the holder of the cannabis drug licence is authorized to conduct under the licence, an establishment licence that is necessary to authorize the holder to conduct that activity at the site or at a building within the site;\n(b) the cannabis licence issued to the holder of the cannabis drug licence under subsection 14(1.1) of the Excise Act, 2001 is suspended under subsection 23(2) of that Act.",
+    "history": "SOR/2019-206, s. 52",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 156",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-156.html"
+  },
+  {
+    "id": "SOR-2018-144-s157",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "157",
+    "marginal_note": "Revocation — other circumstances",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Refusal, suspension and revocation",
+    "text": "157 For the purpose of paragraph 65(h) of the Act, other circumstances for the revocation of a cannabis drug licence are the following:\n(a) the licence that has been suspended is not reinstated because the reasons for the suspension still exist or the holder of the licence has not demonstrated to the Minister that the suspension is unfounded;\n(b) the holder of the licence has requested its revocation in writing;\n(c) the holder of the licence no longer holds an establishment licence that is necessary to authorize them to conduct, at the site or at a building within the site, an activity that is authorized under the cannabis drug licence; and\n(d) the holder of the licence no longer holds the cannabis licence referred to in subsection 14(1.1) of the Excise Act, 2001, if it is required.",
+    "history": "SOR/2019-206, s. 53",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 157",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-157.html"
+  },
+  {
+    "id": "SOR-2018-144-s158",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "158",
+    "marginal_note": "Security obligations",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 1 - Licence",
+    "heading": "Security",
+    "text": "158 A holder of a cannabis drug licence must\n(a) take reasonable steps to protect the cannabis they possess against theft or loss;\n(b) if they experience a theft of cannabis or a loss of cannabis that cannot be explained on the basis of normally accepted operations,\n(i) notify a police force within 24 hours after becoming aware of its theft or loss, and\n(ii) notify the Minister, in writing, within 10 days after becoming aware of its theft or loss; and\n(c) take any steps that are necessary to ensure the safekeeping of cannabis when distributing it.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 158",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-158.html"
+  },
+  {
+    "id": "SOR-2018-144-s159",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "159",
+    "marginal_note": "Possession — Person",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "159 The following persons, if they have obtained a drug containing cannabis either in accordance with these Regulations, or from a person that is exempt under section 140 of the Act from the application of subsections 9(1) and (2) and 10(1) and (2) of the Act with respect to that drug, are authorized to possess the drug:\n(a) a pharmacist, a practitioner who is entitled to practise in the province in which they possess the drug or a holder of a cannabis drug licence, if they require the drug for their business or profession;\n(b) a practitioner who is entitled to practise in a province other than the province in which they possess the drug and their possession is for emergency medical purposes only;\n(c) a hospital employee or a practitioner in a hospital;\n(d) an individual who possesses a quantity of the drug that exceeds the applicable limit under the Act and has obtained the drug for their own use or for their animal from a practitioner or in accordance with a prescription that was not issued or obtained in contravention of these Regulations;\n(e) an individual who possesses a quantity of the drug that exceeds the applicable limit under the Act and has reasonable grounds to believe that the drug was obtained by another individual in accordance with paragraph (d) if the possession is for the purpose of its return or destruction;\n(f) a licensed dealer, if the possession is for the purpose of its destruction;\n(g) a person to which an exemption has been granted under section 140 of the Act with respect to the possession of that drug, if the possession is for a purpose set out in the exemption; or\n(h) the Minister.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 159",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-159.html"
+  },
+  {
+    "id": "SOR-2018-144-s160",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "160",
+    "marginal_note": "Possession — quantity allowed",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "160 Any quantity of drug containing cannabis that an individual is authorized to possess under paragraph 159(d) or (e) is in addition to any other quantity of cannabis that the individual is authorized to possess under the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 160",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-160.html"
+  },
+  {
+    "id": "SOR-2018-144-s161",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "161",
+    "marginal_note": "Authorization",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "161 Subject to the other provisions of these Regulations, an individual referred to in paragraph 159(d) or (e) is authorized to distribute a drug containing cannabis to a pharmacist for its destruction.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 161",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-161.html"
+  },
+  {
+    "id": "SOR-2018-144-s162",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "162",
+    "marginal_note": "Promotion — communication of brand name, etc.",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "162 Subject to the other provisions of these Regulations, a person is authorized to promote a prescription drug by communicating the brand name, the proper name, the common name, the price or the quantity of the drug.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 162",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-162.html"
+  },
+  {
+    "id": "SOR-2018-144-s163",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "163",
+    "marginal_note": "Exemption — section 21 of Act",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "163 A person is exempt from the application of section 21 of the Act if they display, refer to or otherwise use the brand name of a prescription drug, or the name of the holder of the drug identification number assigned in accordance with subsection C.01.014.2(1) of the Food and Drug Regulations for a prescription drug, directly or indirectly in a promotion that is used in the sponsorship of a person, entity, event, activity or facility.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 163",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-163.html"
+  },
+  {
+    "id": "SOR-2018-144-s164",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "164",
+    "marginal_note": "Exemption — section 22 of Act",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "164 A person is exempt from the application of section 22 of the Act if they display on a facility, as part of the name of the facility or otherwise, if the facility is used for a sports or cultural event or activity, the brand name of a prescription drug or the name of the holder of the drug identification number assigned in accordance with subsection C.01.014.2(1) of the Food and Drug Regulations for a prescription drug.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 164",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-164.html"
+  },
+  {
+    "id": "SOR-2018-144-s165",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "165",
+    "marginal_note": "Exemption — subsection 23(1) of Act",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "165 A person is exempt from the application of subsection 23(1) of the Act if they publish, broadcast or otherwise disseminate, on behalf of another person, with or without consideration, any promotion that is authorized under sections 162 to 164.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 165",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-165.html"
+  },
+  {
+    "id": "SOR-2018-144-s166",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "166",
+    "marginal_note": "Authorization – drug for veterinary use",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "166 Subject to the other provisions of these Regulations, a person that is authorized to sell a prescription drug for veterinary use may sell it in a package or with a label that sets out a depiction of a real or fictional animal that corresponds to the species of the animal for which the drug is intended.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 166",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-166.html"
+  },
+  {
+    "id": "SOR-2018-144-s167",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "167",
+    "marginal_note": "Authorization — drug appealing to young person",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "167 Subject to the other provisions of these Regulations, a person is authorized to sell a drug containing cannabis that has an appearance, shape or other sensory attribute or a function that there are reasonable grounds to believe could be appealing to young persons.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 167",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-167.html"
+  },
+  {
+    "id": "SOR-2018-144-s168",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "168",
+    "marginal_note": "Authorization — drug not in Schedule 4",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "168 Subject to the other provisions of these Regulations, a person authorized to sell a drug containing cannabis may sell a drug that is of a class that is not referred to in Schedule 4 to the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 168",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-168.html"
+  },
+  {
+    "id": "SOR-2018-144-s169",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "169",
+    "marginal_note": "Authorization — drug containing a substance in Schedule 5",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "General Provisions",
+    "text": "169 Subject to the other provisions of these Regulations, a person is authorized to sell a drug containing cannabis that contains any substance that is referred to in column 1 of Schedule 5 to the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 169",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-169.html"
+  },
+  {
+    "id": "SOR-2018-144-s170",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "170",
+    "marginal_note": "Record keeping",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "170 A pharmacist who receives a prescription drug from a holder of a cannabis drug licence must enter the following in a record retained for such purposes:\n(a) the name and quantity of the drug received;\n(b) the date the drug was received; and\n(c) the name and address of the holder.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 170",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-170.html"
+  },
+  {
+    "id": "SOR-2018-144-s171",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "171",
+    "marginal_note": "Sale, distribution and administration",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "171 Subject to the other provisions of these Regulations, a pharmacist is authorized to sell, distribute or administer a prescription drug to a person:\n(a) if the person is exempted under section 140 of the Act with respect to the possession of that drug; or\n(b) if the pharmacist sells, distributes or administers the drug\n(i) in accordance with a written order or prescription signed and dated by a practitioner, and\n(ii) after verifying the signature, if it is unknown to the pharmacist.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 171",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-171.html"
+  },
+  {
+    "id": "SOR-2018-144-s172",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "172",
+    "marginal_note": "Return and destruction",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "172\n(1) Subject to the other provisions of these Regulations, a pharmacist is authorized to sell or distribute a prescription drug, other than a drug referred to in section 173, in accordance with a written order, to\n(a) the holder of a cannabis drug licence from which the pharmacist received the drug, if the drug is sold or distributed for the purpose of its return; and\n(b) a holder of a cannabis drug licence or a licensed dealer, if the drug is sold or distributed for the purpose of its destruction.\n(2) [Written order] The written order must contain\n(a) the name, quantity and strength per unit of the drug; and\n(b) if the sale or distribution is for the purpose of its destruction, a written statement that affirms that the sole purpose of the order is the destruction of the drug and that is signed and dated by, or on behalf of, the holder of the cannabis drug licence or the licensed dealer, as the case may be.\n(3) [Record keeping] The pharmacist must prepare a record with respect to the drug that sets out\n(a) its brand name, form, quantity and strength per unit;\n(b) the address of the person to which it was sold or distributed; and\n(c) the date on which it was sold or distributed.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 172",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-172.html"
+  },
+  {
+    "id": "SOR-2018-144-s173",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "173",
+    "marginal_note": "Drug given by individual",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "173\n(1) A pharmacist is authorized to sell or distribute to a licensed dealer a prescription drug that the pharmacist received from an individual referred to in paragraph 159(d) or (e) for the purpose of its destruction, if the drug is in a container that prevents the removal of the drug from the container and is marked in a manner that is sufficient to identify the container.\n(2) [Record keeping — pharmacist] The pharmacist must prepare a record, with respect to the drug, that sets out\n(a) the number of containers distributed;\n(b) the date on which each container is distributed;\n(c) the identifying mark of each container; and\n(d) the name and address of the licensed dealer to which each container is distributed.\n(3) [Record keeping — licensed dealer] The licensed dealer must prepare a record, with respect to the drug, that sets out\n(a) the number of containers received;\n(b) the date on which the container is received;\n(c) the identifying mark of the container; and\n(d) the name and address of the pharmacist from whom the container is received.\n(4) [Retention period] The pharmacist and the licensed dealer must retain the record for at least two years after the day on which the pharmacist distributes the drug or the licensed dealer receives the drug, as the case may be.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 173",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-173.html"
+  },
+  {
+    "id": "SOR-2018-144-s174",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "174",
+    "marginal_note": "Prohibited activities",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "174\n(1) Despite section 171, subsection 172(1) and section 175, it is prohibited for a pharmacist to\n(a) sell or distribute a prescription drug to a pharmacist who is named in a notice issued under subsection 181(2) or (4);\n(b) sell or distribute a prescription drug to a practitioner who is named in a notice issued under subsection 189(2) or (4); or\n(c) fill a prescription or order for a prescription drug from such a practitioner.\n(2) [Non-application] Subsection (1) does not apply to a pharmacist to whom the Minister has issued a notice of retraction under\n(a) subsection 182(1), in respect of a pharmacist who is named in a notice issued under subsection 181(2) or (4); or\n(b) subsection 190(1), in respect of a practitioner who is named in a notice issued under subsection 189(2) or (4).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 174",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-174.html"
+  },
+  {
+    "id": "SOR-2018-144-s175",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "175",
+    "marginal_note": "Distribution — hospital",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "175\n(1) Subject to subsection (2), a pharmacist may distribute a prescription drug to a hospital employee or a practitioner in a hospital in accordance with a written order signed and dated by\n(a) the pharmacist in charge of the hospital’s pharmacy; or\n(b) a practitioner who is authorized by the individual in charge of the hospital to sign the order.\n(2) [Signature] Before distributing the prescription drug, the pharmacist receiving the order must verify the signature on the order, if it is unknown to them.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 175",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-175.html"
+  },
+  {
+    "id": "SOR-2018-144-s176",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "176",
+    "marginal_note": "Security obligations",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "176 A pharmacist must, with respect to a drug containing cannabis on their premises or for which the pharmacist is responsible,\n(a) take reasonable steps to protect it against theft or loss; and\n(b) notify the Minister, in writing, within 10 days after becoming aware of its theft or loss.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 176",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-176.html"
+  },
+  {
+    "id": "SOR-2018-144-s177",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "177",
+    "marginal_note": "Record keeping",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "177 If, in accordance with a written order or prescription, a pharmacist dispenses a prescription drug, the pharmacist must retain a record of the following information:\n(a) their name or initials;\n(b) the name, initials and address of the practitioner who issued the order or prescription;\n(c) the name and address of the person for whom the drug was dispensed;\n(d) the name, quantity and form of the drug;\n(e) the date on which the pharmacist dispensed the drug; and\n(f) the number assigned to the order or prescription.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 177",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-177.html"
+  },
+  {
+    "id": "SOR-2018-144-s178",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "178",
+    "marginal_note": "Sale and distribution for emergency purposes",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "178\n(1) A pharmacist may sell or distribute a prescription drug for emergency purposes to another pharmacist in accordance with a written order that is signed and dated by the other pharmacist.\n(2) [Record keeping — selling and distributing] A pharmacist must, after selling or distributing a prescription drug under subsection (1) or after receiving such a drug under subsection (1) or subsection 193(3), enter the details of the transaction in a record retained for such purposes.\n(3) [Record keeping — removing, transporting and transferring] A pharmacist must, after removing, transporting or transferring a prescription drug from one place of business operated by the pharmacist to another, enter the details of the transaction in a record retained for such purposes.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 178",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-178.html"
+  },
+  {
+    "id": "SOR-2018-144-s179",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "179",
+    "marginal_note": "Retention period",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "179 A pharmacist must retain the records which the pharmacist is required to retain under these Regulations for at least two years after the day on which they are prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 179",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-179.html"
+  },
+  {
+    "id": "SOR-2018-144-s180",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "180",
+    "marginal_note": "Factual information",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "180 The Minister must provide in writing any factual information about a pharmacist with respect to cannabis that has been obtained under the Act or the Controlled Drugs and Substances Act to the provincial professional licensing authority that is responsible for the authorization of individuals to practise their profession\n(a) in the province in which the pharmacist is or was entitled to practise if\n(i) the authority submits to the Minister a written request that sets out the pharmacist’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting an investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the pharmacist has\n(A) contravened, in relation to cannabis, a rule of conduct established by the authority,\n(B) been convicted of a designated offence or a controlled substance offence in relation to cannabis,\n(C) contravened these Regulations, or\n(D) has contravened the Narcotic Control Regulations in relation to cannabis; or\n(b) in a province in which the pharmacist is not entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the pharmacist’s name and address and a description of the information requested, and\n(ii) a document that shows that\n(A) the pharmacist has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the pharmacist is practising in that province without being authorized to do so.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 180",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-180.html"
+  },
+  {
+    "id": "SOR-2018-144-s181",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "181",
+    "marginal_note": "Notice — prohibition to sell or distribute",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "181\n(1) A pharmacist may make a written request to the Minister to send a notice advising that the following persons must not sell or distribute any prescription drug to the pharmacist:\n(a) all holders of a cannabis drug licence; and\n(b) all pharmacies in the province in which the pharmacist who is named in the notice is entitled to practise.\n(2) [Recipients] The Minister must, in the circumstances set out in subsection (3), issue the notice referred to in subsection (1) to the following persons and authorities:\n(a) the pharmacist who is named in the notice;\n(b) all holders of a cannabis drug licence;\n(c) all pharmacies in the province in which the pharmacist is entitled to practise;\n(d) the applicable provincial professional licensing authority for the province in which the pharmacist is entitled to practise; and\n(e) on request, the applicable provincial professional licensing authority for any province other than the province referred to in paragraph (d).\n(3) [Mandatory notice] The notice must be issued if the pharmacist\n(a) made a request to the Minister in accordance with subsection (1);\n(b) contravened a rule of conduct, in relation to cannabis, established by the provincial professional licensing authority for the province in which the pharmacist is practising and that provincial professional licensing authority has requested the Minister in writing to issue the notice;\n(c) has been convicted of any of the following:\n(i) a designated offence,\n(ii) a controlled substance offence in relation to cannabis, or\n(iii) an offence under the Narcotic Control Regulations in relation to cannabis; or\n(d) the Minister has reasonable grounds to believe that the pharmacist has contravened this Part or Part 9.\n(4) [Optional notice] The Minister may issue the notice to the persons and authorities referred to in subsection (2) if the Minister, on reasonable grounds, believes that the pharmacist named in the notice\n(a) has contravened section 171, subsection 172(1) or (2) or 173(1), section 174, 175 or 176 or subsection 178(1);\n(b) has, on more than one occasion, self-administered a prescription drug contrary to accepted pharmaceutical practice;\n(c) has, on more than one occasion, distributed or administered a prescription drug to their spouse, common-law partner, parent or child, including a child adopted in fact, contrary to accepted pharmaceutical practice; or\n(d) is unable to account for the quantity of prescription drugs for which the pharmacist was responsible under this Part or Part 9.\n(5) [Prerequisite] Before issuing a notice under subsection (4), the Minister must\n(a) consult with the provincial professional licensing authority for the province in which the pharmacist to whom the notice relates is entitled to practise;\n(b) send to the pharmacist a written notice that indicates the reasons why a notice is being considered and give them an opportunity to present reasons why the notice should not be issued; and\n(c) consider\n(i) any reasons that have been presented by the pharmacist under paragraph (b),\n(ii) the compliance history of the pharmacist in respect of the Act and its regulations, the Controlled Drugs and Substances Act and the Narcotic Control Regulations with respect to cannabis, and\n(iii) whether the actions of the pharmacist pose a significant risk to public health or public safety, including the risk of any prescription drug being diverted to an illicit market or activity.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 181",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-181.html"
+  },
+  {
+    "id": "SOR-2018-144-s182",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "182",
+    "marginal_note": "Retraction of notice",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Pharmacists",
+    "text": "182\n(1) The Minister must retract a notice that was issued under subsection 181(2) or (4) if\n(a) the pharmacist who is named in the notice has requested in writing that it be retracted;\n(b) the pharmacist has provided a letter from the applicable provincial professional licensing authority for the province in which the pharmacist is entitled to practise that states that the authority consents to the retraction of the notice; and\n(c) in the case where the notice was issued at the request of the pharmacist, one year has elapsed since the notice was issued.\n(2) [Obligation to notify] If the Minister retracts a notice, he or she must notify, in writing, the persons and authorities to which the notice was issued under subsection 181(2) or (4).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 182",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-182.html"
+  },
+  {
+    "id": "SOR-2018-144-s183",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "183",
+    "marginal_note": "Sale, distribution and administration",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "183 Subject to the other provisions of these Regulations, a practitioner is authorized to administer a drug containing cannabis to an individual or animal, or sell or distribute it for an individual or animal if\n(a) the individual or the animal is under their professional treatment; and\n(b) the drug is required for the condition for which the individual or animal is receiving treatment.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 183",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-183.html"
+  },
+  {
+    "id": "SOR-2018-144-s184",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "184",
+    "marginal_note": "Return and destruction",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "184\n(1) A practitioner is authorized to sell or distribute a drug containing cannabis, in accordance with a written order, to\n(a) the holder of a cannabis drug licence from which the practitioner received the drug, if the drug is sold or distributed for the purpose of its return; and\n(b) a holder of a cannabis drug licence or a licensed dealer, if the drug is sold or distributed for the purpose of its destruction.\n(2) [Written Order] The written order must contain\n(a) the name, quantity and strength per unit of the drug; and\n(b) if the sale or distribution is for the purpose of its destruction, a written statement that affirms that the sole purpose of the order is the destruction of the drug and that is signed and dated by, or on behalf of, the holder of the cannabis drug licence or the licensed dealer, as the case may be.\n(3) [Record keeping] The practitioner must prepare a record with respect to the drug that sets out\n(a) its brand name, form, quantity and strength per unit;\n(b) the address of the person to which it was sold or distributed; and\n(c) the date on which it was sold or distributed.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 184",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-184.html"
+  },
+  {
+    "id": "SOR-2018-144-s185",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "185",
+    "marginal_note": "Security obligations",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "185 A practitioner must, with respect to a drug containing cannabis that they possess,\n(a) take reasonable steps to protect it against theft or loss; and\n(b) notify the Minister, in writing, within 10 days after becoming aware of its theft or loss.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 185",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-185.html"
+  },
+  {
+    "id": "SOR-2018-144-s186",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "186",
+    "marginal_note": "Record keeping",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "186 A practitioner who sells or distributes a prescription drug to an individual for self-administration or for administration to an animal must, whether or not the practitioner charges for the drug, retain a record showing the name and quantity of the drug sold or distributed, the name and address of the individual to whom it was sold or distributed and the date on which it was sold or distributed, if the quantity of the drug exceeds\n(a) three times the maximum daily dosage set out in the notice of compliance issued under section C.08.004 or C.08.004.01 of the Food and Drug Regulations for the drug; or\n(b) if the notice of compliance does not set out any maximum daily dosage, three times the generally recognized maximum daily dosage for the drug.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 186",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-186.html"
+  },
+  {
+    "id": "SOR-2018-144-s187",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "187",
+    "marginal_note": "Retention period",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "187 A practitioner must retain the records which the practitioner is required to retain under these Regulations for at least two years after the day on which they are prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 187",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-187.html"
+  },
+  {
+    "id": "SOR-2018-144-s188",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "188",
+    "marginal_note": "Factual information",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "188 The Minister must provide in writing any factual information about a practitioner with respect to cannabis that has been obtained under the Act or the Controlled Drugs and Substances Act to the provincial professional licensing authority that is responsible for the authorization of individuals to practise their profession\n(a) in a province in which the practitioner is, or was, entitled to practise if\n(i) the authority submits to the Minister a written request that sets out the practitioner’s name and address, a description of the information requested and a statement that the information is required for the purpose of assisting a investigation by the authority, or\n(ii) the Minister has reasonable grounds to believe that the practitioner has\n(A) contravened, in relation to cannabis, a rule of conduct established by the authority,\n(B) been convicted of a designated offence or a controlled substance offence in relation to cannabis,\n(C) contravened these Regulations, or\n(D) contravened the Narcotic Control Regulations in relation to cannabis; or\n(b) in a province in which the practitioner is not entitled to practise, if the authority submits to the Minister\n(i) a written request that sets out the practitioner’s name and address and a description of the information requested, and\n(ii) a document that shows that\n(A) the practitioner has applied to that authority to practise in that province, or\n(B) the authority has reasonable grounds to believe that the practitioner is practising in that province without being authorized to do so.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 188",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-188.html"
+  },
+  {
+    "id": "SOR-2018-144-s189",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "189",
+    "marginal_note": "Notice — prohibition",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "189\n(1) A practitioner may make a written request to the Minister to send a notice advising that\n(a) the following persons must not sell or distribute any prescription drug to the practitioner:\n(i) all holders of a cannabis drug licence,\n(ii) all pharmacies in the province in which the practitioner who is named in the notice is entitled to practise, and\n(iii) all pharmacies in an adjacent province in which a prescription or order from the practitioner who is named in the notice may be filled; and\n(b) the following individual must not fill a prescription or order written by the practitioner for a prescription drug:\n(i) all pharmacists in the province in which the practitioner who is named in the notice is entitled to practise, and\n(ii) all pharmacists in an adjacent province in which a prescription or order from the practitioner who is named in the notice may be filled.\n(2) [Recipients] The Minister must, in the circumstances set out in subsection (3), issue the notice referred to in subsection (1) to the following persons and authorities:\n(a) the practitioner who is named in the notice;\n(b) all holders of a cannabis drug licence;\n(c) all pharmacies in the province in which the practitioner is entitled to practise;\n(d) all pharmacies in an adjacent province in which a prescription or order from the practitioner who is named in the notice may be filled;\n(e) the applicable professional licensing authority for the province in which the practitioner is entitled to practise; and\n(f) on request, the applicable provincial professional licensing authority for any province other than the province referred to in paragraph (e).\n(3) [Mandatory notice] The notice must be issued if the practitioner\n(a) made a request to the Minister in accordance with subsection (1) to issue the notice;\n(b) contravened a rule of conduct, in relation to cannabis, established by the provincial professional licensing authority for the province in which the practitioner is practising and that provincial professional licensing authority has requested the Minister in writing to issue the notice;\n(c) been convicted of any of the following:\n(i) a designated offence,\n(ii) a controlled substance offence in relation to cannabis,\n(iii) an offence under the Narcotic Control Regulations in relation to cannabis; or\n(d) the Minister has reasonable grounds to believe that the practitioner has contravened this Part or Part 9.\n(4) [Optional notice] The Minister may issue the notice to the persons and authorities referred to in subsection (2) if the Minister, on reasonable grounds, believes that the practitioner named in the notice\n(a) has contravened section 183, subsection 184(1) or (2) or section 185;\n(b) has, on more than one occasion, self-administered a prescription drug under a self-directed prescription or order or, in the absence of a prescription or order, contrary to accepted professional practice;\n(c) has, on more than one occasion, distributed or administered a prescription drug to their spouse, common-law partner, parent or child, including a child adopted in fact, contrary to accepted professional practice; or\n(d) is unable to account for the quantity of prescription drugs for which the practitioner was responsible under this Part or Part 9.\n(5) [Prerequisite] Before issuing a notice under subsection (4), the Minister must\n(a) consult with the applicable provincial professional licensing authority for the province in which the practitioner to whom the notice relates is entitled to practise;\n(b) send to the practitioner a written notice that indicates the reasons why a notice is being considered and give them an opportunity to present reasons why the notice should not be issued; and\n(c) consider\n(i) any reasons that have been presented by the practitioner under paragraph (b),\n(ii) the compliance history of the practitioner in respect of the Act and its regulations, the Controlled Drugs and Substances Act and the Narcotic Control Regulations with respect to cannabis, and\n(iii) whether the actions of the practitioner pose a significant risk to public health or public safety, including the risk of any prescription drug being diverted to an illicit market or activity.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 189",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-189.html"
+  },
+  {
+    "id": "SOR-2018-144-s190",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "190",
+    "marginal_note": "Retraction of notice",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Practitioners",
+    "text": "190\n(1) The Minister must retract a notice that was issued under subsection 189(2) or (4) if\n(a) the practitioner who is named in the notice has requested in writing that it be retracted;\n(b) the practitioner has provided a letter from the applicable provincial professional licensing authority for the province in which the practitioner is entitled to practise that states that the authority consents to the retraction of the notice; and\n(c) in the case where the notice was issued at the request of the practitioner, one year has elapsed since the notice was issued.\n(2) [Obligation to notify] If the Minister retracts a notice, the Minister must notify, in writing, the persons and authorities to which the notice was issued under subsection 189(2) or (4).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 190",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-190.html"
+  },
+  {
+    "id": "SOR-2018-144-s191",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "191",
+    "marginal_note": "Record keeping",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Hospitals",
+    "text": "191 An individual who is in charge of a hospital must retain a record of the following information:\n(a) with respect to any prescription drug received by the hospital,\n(i) the name and quantity of the drug,\n(ii) the name and address of the person from whom the drug was received, and\n(iii) the date the drug was received; and\n(b) with respect to a prescription drug that is dispensed by the hospital,\n(i) the name of the patient for whom or animal for which the drug was dispensed,\n(ii) the name of the practitioner who ordered or prescribed the drug, and\n(iii) the date on which the drug was ordered or prescribed and the form and quantity of the drug.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 191",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-191.html"
+  },
+  {
+    "id": "SOR-2018-144-s192",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "192",
+    "marginal_note": "Security obligations",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Hospitals",
+    "text": "192 An individual in charge of a hospital must, with respect to a drug containing cannabis for which the hospital is responsible,\n(a) take reasonable steps to protect it against theft or loss; and\n(b) notify the Minister, in writing, within 10 days after becoming aware of its theft or loss.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 192",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-192.html"
+  },
+  {
+    "id": "SOR-2018-144-s193",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "193",
+    "marginal_note": "Sale, distribution and administration",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Hospitals",
+    "text": "193\n(1) Subject to the other provisions of these Regulations, it is prohibited for a person to sell, distribute or administer a prescription drug that a hospital possesses without the authorization of the individual in charge of the hospital.\n(2) [In–patients and out-patients] The individual in charge of a hospital may authorize the sale, distribution or administration of a prescription drug only in accordance with a prescription or a written order, signed and dated by a practitioner and only\n(a) in the case of administration, to an individual or an animal under treatment as an in-patient or out-patient of the hospital; or\n(b) in the case of sale or distribution, for the individual referred to in paragraph (a) or to the person in charge of the animal referred to in paragraph (a).\n(3) [Distribution or sale in an emergency] Despite subsection (2), for emergency purposes, the individual in charge of a hospital may authorize the sale or distribution of a prescription drug without a prescription to\n(a) an employee of or a practitioner in another hospital, if\n(i) the drug is sold or distributed in accordance with a written order signed and dated by a pharmacist in charge of the pharmacy in the other hospital or by a practitioner who is authorized by the individual in charge of the other hospital to sign the order, and\n(ii) if the signature of the pharmacist or the practitioner is known to the person who sells or distributes the drug or has been verified by that person;\n(b) a pharmacist of another hospital, if\n(i) the drug is sold or distributed in accordance with a written order signed and dated by the pharmacist, and\n(ii) the signature of the pharmacist or the practitioner who is authorized by the individual in charge of the other hospital to sign the order is known to the person who sells or distributes the drug or has been verified by that person; and\n(c) an individual who is exempted under section 140 of the Act with respect to the drug and who is employed in a research laboratory in the hospital for the purpose of research.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 193",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-193.html"
+  },
+  {
+    "id": "SOR-2018-144-s194",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "194",
+    "marginal_note": "Return and destruction",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Hospitals",
+    "text": "194\n(1) Despite subsection 193(2), the individual in charge of a hospital may authorize the sale or distribution of a prescription drug in accordance with a written order to\n(a) the holder of a cannabis drug licence from which the drug was received, if the drug is sold or distributed for the purpose of its return; and\n(b) a holder of a cannabis drug licence or a licensed dealer, if the drug is sold or distributed for the purpose of its destruction.\n(2) [Written Order] The written order must contain\n(a) the name, the quantity and the strength per unit of the drug; and\n(b) if the sale or distribution is for the purpose of its destruction, a written statement that affirms that the sole purpose of the order is the destruction of the drug and that is signed and dated by, or on behalf of, the holder of the cannabis drug licence or the licensed dealer, as the case may be.\n(3) [Record keeping] The individual in charge of the hospital must prepare a record, with respect to the drug for the purpose of its return or destruction, that sets out\n(a) its brand name, form, quantity and strength per unit;\n(b) the name and the address of the person to whom it was sold or distributed; and\n(c) the date on which it was sold or distributed.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 194",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-194.html"
+  },
+  {
+    "id": "SOR-2018-144-s195",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "195",
+    "marginal_note": "Retention period",
+    "part": "PART 8 - Drugs Containing Cannabis",
+    "division": "DIVISION 2 - Possession, Pharmacists, Practitioners and Hospitals",
+    "heading": "Hospitals",
+    "text": "195 An individual in charge of a hospital must retain the records that the individual is required to retain under these Regulations for at least two years after the day on which they are prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 195",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-195.html"
+  },
+  {
+    "id": "SOR-2018-144-s196",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "196",
+    "marginal_note": "Definitions",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "196 The following definitions apply in this Part.\nbrand name has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (nom commercial)\ncombination product[Repealed, SOR/2019-206, s. 54]\ncommon name has the same meaning as in subsection C.01.001(1) of the Food and Drug Regulations. (nom usuel)",
+    "history": "SOR/2019-206, s. 54",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 196",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-196.html"
+  },
+  {
+    "id": "SOR-2018-144-s197",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "197",
+    "marginal_note": "Authorization",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "197 Subject to the other provisions of these Regulations, a person may promote a combination product by communicating the brand name, proper name, common name, price or quantity of the product.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 197",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-197.html"
+  },
+  {
+    "id": "SOR-2018-144-s198",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "198",
+    "marginal_note": "Exemption — section 21 of Act",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "198 A person is exempt from the application of section 21 of the Act if they display, refer to or otherwise use the brand name of a combination product, or the name of the holder of the drug identification number assigned in accordance with subsection C.01.014.2(1) of the Food and Drug Regulations for the product, directly or indirectly in a promotion that is used in the sponsorship of a person, entity, event, activity or facility.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 198",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-198.html"
+  },
+  {
+    "id": "SOR-2018-144-s199",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "199",
+    "marginal_note": "Exemption — section 22 of Act",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "199 A person is exempt from the application of section 22 of the Act if they display on a facility, as part of the name of the facility or otherwise, if the facility is used for a sports or cultural event or activity, the brand name of a combination product or the name of the holder of the drug identification number assigned in accordance with subsection C.01.014.2(1) of the Food and Drug Regulations for the product.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 199",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-199.html"
+  },
+  {
+    "id": "SOR-2018-144-s200",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "200",
+    "marginal_note": "Exemption — subsection 23(1) of Act",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "200 A person is exempt from the application of subsection 23(1) of the Act if they publish, broadcast or otherwise disseminate, on behalf of another person, with or without consideration, any promotion that is authorized under sections 197 to 199.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 200",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-200.html"
+  },
+  {
+    "id": "SOR-2018-144-s201",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "201",
+    "marginal_note": "Authorization — combination product for veterinary use",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "201 Subject to the other provisions of these Regulations, a person that is authorized to sell a combination product for veterinary use may sell it in a package or with a label that sets out a depiction of a real or fictional animal that corresponds to the species of the animal for which the product is intended.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 201",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-201.html"
+  },
+  {
+    "id": "SOR-2018-144-s202",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "202",
+    "marginal_note": "Authorization — combination product",
+    "part": "PART 9 - Combination Products and Devices",
+    "division": "",
+    "heading": "PART 9 - Combination Products and Devices",
+    "text": "202\n(1) Subject to the other provisions of these Regulations, a person is authorized to sell a combination product to a young person.\n(2) [Authorization — device] Subject to the other provisions of these Regulations, a person is authorized to sell a device licensed for use with a prescription drug to a young person if the person\n(a) has ascertained that there is a written prescription for the young person with respect to the drug; and\n(b) is entitled under the laws of a province to dispense a prescription drug.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 202",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-202.html"
+  },
+  {
+    "id": "SOR-2018-144-s203",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "203",
+    "marginal_note": "Definitions",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Definitions",
+    "text": "203 The following definitions apply in this Part.\ncustoms office has the same meaning as in subsection 2(1) of the Customs Act. (bureau de douane)\ncustoms officer has the meaning assigned by the definition officer in subsection 2(1) of the Customs Act. (agent des douanes)",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 203",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-203.html"
+  },
+  {
+    "id": "SOR-2018-144-s204",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "204",
+    "marginal_note": "Import permit",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "204\n(1) A holder of a licence is authorized to import cannabis for medical or scientific purposes if they also hold an import permit for each shipment of cannabis that is imported.\n(2) [Ancillary activities] A holder of an import permit is also authorized to possess, transfer, transport, send or deliver the shipment of cannabis to the extent necessary to import the cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 204",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-204.html"
+  },
+  {
+    "id": "SOR-2018-144-s205",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "205",
+    "marginal_note": "Import permit — content",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "205 The import permit must set out the following information:\n(a) the name and mailing address of the holder;\n(b) the permit number and the licence number;\n(c) in respect of the shipment of cannabis to be imported,\n(i) a description of the cannabis,\n(ii) the intended use of the cannabis,\n(iii) if applicable, the brand name of the cannabis,\n(iv) quantity of the cannabis, and\n(v) the percentage of THC w/w and CBD w/w of the cannabis, except in the case of cannabis plants and cannabis plant seeds;\n(d) the name and address of the exporter in the country of export;\n(e) [Repealed, SOR/2025-43, s. 59]\n(f) [Repealed, SOR/2025-43, s. 59]\n(g) each mode of transportation used, the country of export and, if applicable, any country of transit or transhipment;\n(h) any conditions that the Minister considers appropriate;\n(i) the effective date of the permit; and\n(j) the date of expiry of the permit.",
+    "history": "SOR/2019-206, s. 55(E); SOR/2025-43, s. 59",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 205",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-205.html"
+  },
+  {
+    "id": "SOR-2018-144-s206",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "206",
+    "marginal_note": "Refusal to issue — other grounds",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "206 For the purpose of paragraph 62(7)(h) of the Act, other grounds for refusing to issue an import permit are the following:\n(a) the applicant does not hold a licence; and\n(b) the Minister has reasonable grounds to believe that\n(i) the shipment to which the permit application pertains would contravene these Regulations or the laws of the country of export or any country of transit or transhipment, or\n(ii) the importation of the cannabis is for the purpose of exporting it.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 206",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-206.html"
+  },
+  {
+    "id": "SOR-2018-144-s207",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "207",
+    "marginal_note": "Period of validity",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "207 An import permit is valid until the earliest of the following dates:\n(a) the date on which the shipment is imported,\n(b) the date of expiry of the permit or the date of its revocation,\n(c) the date of expiry of the licence referred to in paragraph 205(b) or the date of its revocation, or\n(d) the date of revocation of the permit for exportation issued by the competent authority of the country of export that pertains to the shipment.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 207",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-207.html"
+  },
+  {
+    "id": "SOR-2018-144-s208",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "208",
+    "marginal_note": "Provision of copy of import permit",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "208 A holder of an import permit must provide a copy of the import permit to the customs office at the time of importation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 208",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-208.html"
+  },
+  {
+    "id": "SOR-2018-144-s209",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "209",
+    "marginal_note": "Information",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "209 The holder of an import permit must, within 15 days after the date of release of a shipment of cannabis in Canada, provide the Minister with the following information:\n(a) their name, the number of the licence referred to in paragraph 205(b) and the import permit number issued in respect of the shipment;\n(b) the date of release of the shipment; and\n(c) in respect of the shipment of cannabis that is imported,\n(i) a description of the cannabis,\n(ii) the intended use of the cannabis,\n(iii) if applicable, the brand name of the cannabis,\n(iv) the quantity of the cannabis, and\n(v) the percentage of THC w/w and CBD w/w of the cannabis, except in the case of cannabis plants and cannabis plant seeds.",
+    "history": "SOR/2019-206, s. 56(E)",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 209",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-209.html"
+  },
+  {
+    "id": "SOR-2018-144-s210",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "210",
+    "marginal_note": "Transportation of imported cannabis",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "210 The holder of an import permit must ensure that, after the imported cannabis is released, it is transported directly to the site set out in the licence referred to in paragraph 205(b).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 210",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-210.html"
+  },
+  {
+    "id": "SOR-2018-144-s211",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "211",
+    "marginal_note": "Revocation — other circumstances",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "211 For the purpose of paragraph 65(h) of the Act, other circumstances for the revocation of an import permit are the following:\n(a) the permit holder has requested, in writing, the revocation;\n(b) the licence referred to in paragraph 205(b) has been revoked;\n(c) the importation of the cannabis is for the purpose of exporting it; and\n(d) a permit that has been suspended is not reinstated because the reasons for the suspension still exist or the permit holder has not demonstrated to the Minister that the suspension is unfounded.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 211",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-211.html"
+  },
+  {
+    "id": "SOR-2018-144-s212",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "212",
+    "marginal_note": "Disclosure of information",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Importation",
+    "text": "212 The Minister may, for the purpose of verifying whether an importation of cannabis complies with these Regulations, provide to a customs officer any information provided in the import permit application or referred to in sections 205 and 209 and inform that customs officer whether the import permit has been suspended or revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 212",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-212.html"
+  },
+  {
+    "id": "SOR-2018-144-s213",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "213",
+    "marginal_note": "Export permit",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "213\n(1) A holder of a licence is authorized to export cannabis for medical or scientific purposes if they also hold an export permit for each shipment of cannabis that is exported.\n(2) [Ancillary activities] A holder of an export permit is also authorized to possess, transfer, transport, send, deliver or sell the shipment of cannabis to the extent necessary to export the cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 213",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-213.html"
+  },
+  {
+    "id": "SOR-2018-144-s214",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "214",
+    "marginal_note": "Export permit — content",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "214 The export permit must set out the following information:\n(a) the name and mailing address of the holder;\n(b) the permit number and the licence number;\n(c) in respect of the shipment of cannabis to be exported,\n(i) a description of the cannabis,\n(ii) the intended use of the cannabis,\n(iii) if applicable, the brand name of the cannabis,\n(iv) the quantity of the cannabis, and\n(v) the percentage of THC w/w and CBD w/w of the cannabis, except in the case of cannabis plants and cannabis plant seeds;\n(d) the name and address of the importer in the country of import;\n(e) the country of import and, if applicable, any country of transit or transhipment;\n(f) the address of the customs office, sufferance warehouse or bonded warehouse to which the shipment is to be delivered, if applicable;\n(g) each mode of transportation used;\n(h) any conditions that the Minister considers appropriate;\n(i) the effective date of the permit; and\n(j) the date of expiry of the permit.",
+    "history": "SOR/2019-206, s. 57(E); SOR/2025-43, s. 60",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 214",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-214.html"
+  },
+  {
+    "id": "SOR-2018-144-s215",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "215",
+    "marginal_note": "Refusal to issue — other grounds",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "215 For the purpose of paragraph 62(7)(h) of the Act, other grounds for refusing to issue an export permit are the following:\n(a) the applicant does not hold a licence; and\n(b) the Minister has reasonable grounds to believe that the shipment to which the permit application pertains\n(i) would contravene these Regulations or the laws of the country of import or any country of transit or transhipment, or\n(ii) would not comply with the permit for importation issued by a competent authority of the country of import.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 215",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-215.html"
+  },
+  {
+    "id": "SOR-2018-144-s216",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "216",
+    "marginal_note": "Period of validity",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "216 An export permit is valid until the earliest of the following dates:\n(a) the date on which the shipment is exported,\n(b) the date of expiry of the permit or the date of its revocation,\n(c) the date of expiry of the licence referred to in paragraph 214(b) or the date of its revocation, or\n(d) the date of expiry of the permit for importation issued by the competent authority of the country of import that pertains to the shipment or the date of its revocation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 216",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-216.html"
+  },
+  {
+    "id": "SOR-2018-144-s217",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "217",
+    "marginal_note": "Provision of copy of export permit",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "217 A holder of an export permit must provide a copy of the export permit to the customs office at the time of exportation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 217",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-217.html"
+  },
+  {
+    "id": "SOR-2018-144-s218",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "218",
+    "marginal_note": "Information",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "218 The holder of an export permit must, within 15 days after the date of exportation of a shipment of cannabis, provide the Minister with the following information:\n(a) their name and the number of the licence referred to in paragraph 214(b) and the export permit number issued in respect of the shipment;\n(b) the date of exportation of the shipment; and\n(c) in respect of the shipment of cannabis that is exported,\n(i) a description of the cannabis,\n(ii) intended use of the cannabis,\n(iii) if applicable, the brand name of the cannabis,\n(iv) the quantity of the cannabis, and\n(v) the percentage of THC w/w and CBD w/w of the cannabis, except in the case of cannabis plants and cannabis plant seeds.",
+    "history": "SOR/2019-206, s. 58(E)",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 218",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-218.html"
+  },
+  {
+    "id": "SOR-2018-144-s219",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "219",
+    "marginal_note": "Revocation — other circumstances",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "219 For the purpose of paragraph 65(h) of the Act, other circumstances for the revocation of an export permit are the following:\n(a) the permit holder has requested, in writing, the revocation;\n(b) the licence referred to in paragraph 214(b) has been revoked; and\n(c) a permit that has been suspended is not reinstated because the reasons for the suspension still exist or the permit holder has not demonstrated to the Minister that the suspension is unfounded.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 219",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-219.html"
+  },
+  {
+    "id": "SOR-2018-144-s220",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "220",
+    "marginal_note": "Disclosure of information",
+    "part": "PART 10 - Importation and Exportation for Medical or Scientific Purposes",
+    "division": "",
+    "heading": "Exportation",
+    "text": "220 The Minister may, for the purpose of verifying whether an exportation of cannabis complies with these Regulations, provide to a customs officer any information provided in the export permit application or referred to in sections 214 and 218 and inform that customs officer whether the export permit has been suspended or revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 220",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-220.html"
+  },
+  {
+    "id": "SOR-2018-144-s221",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "221",
+    "marginal_note": "Manner of retention",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "221 A person that is required to retain a document or information — or that must ensure that a document or information is retained — under these Regulations must ensure that\n(a) the document or information is retained in a manner that will enable an audit of it to be made in a timely manner;\n(b) if the person holds a licence, the document or information is available at the site specified in the licence; and\n(c) if the person does not hold a licence, the document or information is available at their place of business in Canada or, if they do not have such a place of business, at a place of business in Canada.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 221",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-221.html"
+  },
+  {
+    "id": "SOR-2018-144-s222",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "222",
+    "marginal_note": "Requirement to continue to retain",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "General Provisions",
+    "text": "222 If a person ceases to hold a licence, they must, in respect of any document or information that they were required to retain under these Regulations and for which the retention period has not yet ended,\n(a) ensure that the document or information continues to be retained until the end of the retention period; and\n(b) provide the Minister with notice in writing of the address of the location at which the document or information is retained and of any subsequent change to the address.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 222",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-222.html"
+  },
+  {
+    "id": "SOR-2018-144-s223",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "223",
+    "marginal_note": "Retention of notices",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Notices",
+    "text": "223 A holder of a licence, if they send or provide a notice under these Regulations and are not otherwise required to retain a copy, must retain a copy for at least two years after the day on which the notice is sent or provided.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 223",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-223.html"
+  },
+  {
+    "id": "SOR-2018-144-s224",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "224",
+    "marginal_note": "Inventory",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Inventory and Distribution",
+    "text": "224\n(1) A holder of a licence must retain, for each lot or batch of cannabis — other than a cannabis extract, a cannabis topical or edible cannabis — that they produce, a document that contains the following information, as applicable:\n(a) the date on which cannabis plants are propagated by means other than sowing seeds and the number of new plants propagated in this manner;\n(b) the date on which cannabis plant seeds are sown and the number of seeds sown on that date;\n(c) the date on which cannabis is harvested and its net weight on that date;\n(d) the date on which drying processes are completed for the cannabis and its net weight on that date;\n(e) the date on which dried or fresh cannabis is put into a discrete unit form, the net weight of cannabis in each unit and the number of units;\n(f) the date on which cannabis that is not of a class of cannabis set out in Schedule 4 to the Act is produced and its net weight or volume on that date; and\n(g) except in the case of cannabis plants or cannabis plant seeds, any information that is obtained through testing and that relates to the phytocannabinoid and terpene content of the cannabis.\n(2) [Packaging] A holder of a licence must retain, for each lot or batch of cannabis — other than a cannabis extract, a cannabis topical or edible cannabis — that they package, a document that contains the following information:\n(a) a description of the cannabis, including, if applicable, the brand name;\n(b) the date on which the cannabis is packaged and its net weight on that date; and\n(c) in the case of a drug containing cannabis, the strength per unit of the drug.\n(3) [Retention period] The documents must be retained for at least two years after the day on which they are prepared.",
+    "history": "SOR/2019-206, s. 59; SOR/2025-43, s. 61",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 224",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-224.html"
+  },
+  {
+    "id": "SOR-2018-144-s225",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "225",
+    "marginal_note": "Inventory — cannabis extract, etc.",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Inventory and Distribution",
+    "text": "225\n(1) A holder of a licence must retain, for each lot or batch of cannabis extract, cannabis topical or edible cannabis that they produce, a document that contains the following information:\n(a) the date of production and the net weight or volume of the cannabis extract, cannabis topical or edible cannabis on that date;\n(b) if applicable, the date on which the cannabis extract, cannabis topical or edible cannabis is put into a discrete unit form, the net weight or volume of each unit and the number of units;\n(c) in respect of the cannabis that is used to produce the cannabis extract, cannabis topical or edible cannabis,\n(i) its description,\n(ii) its net weight or volume,\n(iii) its lot or batch number, and\n(iv) the date on which it was produced;\n(d) if the cannabis extract, cannabis topical or edible cannabis is or will become a cannabis product or is or will be contained in a cannabis accessory that is or will become a cannabis product,\n(i) the list of ingredients that is required to appear on the label of the cannabis product, and\n(ii) the net weight, net volume or concentration by weight or volume of each of those ingredients;\n(d.1) if the cannabis extract, cannabis topical or edible cannabis is not referred to in paragraph (d) but is or will be distributed in the conduct of non-therapeutic research on cannabis,\n(i) the list of ingredients that would be required to appear on the label if the cannabis extract, cannabis topical or edible cannabis were a cannabis product or were contained in a cannabis accessory that is a cannabis product, and\n(ii) the net weight, net volume or concentration by weight or volume of each of those ingredients;\n(e) if the cannabis extract is or will become a cannabis product or is or will be contained in a cannabis accessory that is or will become a cannabis product,\n(i) an indication of whether each ingredient that is required to appear on the label of the cannabis product is a carrier substance, flavouring agent or substance that is necessary to maintain the quality or stability of the cannabis product,\n(ii) any additional information in the possession of the holder that relates to the purpose of each ingredient, and\n(iii) a description of the flavour, if any, of the cannabis product;\n(e.1) if the cannabis extract is not referred to in paragraph (e) but is or will be distributed in the conduct of non-therapeutic research on cannabis,\n(i) an indication of whether each ingredient that would be required to appear on the label if the cannabis extract were a cannabis product or were contained in a cannabis accessory that is a cannabis product is a carrier substance, flavouring agent or substance that is necessary to maintain the quality or stability of the cannabis extract,\n(ii) any additional information in the possession of the holder that relates to the purpose of each ingredient, and\n(iii) a description of the flavour, if any, of the cannabis extract; and\n(f) any information that is obtained through testing and that relates to the phytocannabinoid and terpene content of the cannabis extract, cannabis topical or edible cannabis.\n(1.1) [Exception to subparagraph (1)(d)(ii) or (d.1)(ii)] The document is not required to contain the information referred to in subparagraph (1)(d)(ii) or (d.1)(ii), as the case may be, in respect of an ingredient if\n(a) the ingredient is part of a mixture of substances that was used in the production of cannabis referred to in paragraph (1)(d) or (d.1);\n(b) the holder obtained the mixture from another person;\n(c) the information has not been disclosed to the holder;\n(d) the holder has made the necessary arrangements to ensure that the information will be provided to the Minister if, within the retention period referred to in subsection (3), the Minister requires the holder to provide it; and\n(e) the document contains the net weight or volume of the mixture at the time it was used to produce the cannabis.\n(1.2) [Exception to subparagraph (1)(e)(i) or (e.1)(i)] The document is not required to contain the information referred to in subparagraph (1)(e)(i) or (e.1)(i), as the case may be, in respect of an ingredient if\n(a) the requirements in paragraphs (1.1)(a) to (d) are met; and\n(b) the holder includes in the document an indication of whether the mixture referred to in paragraph (1.1)(a) contains carrier substances, flavouring agents, substances that are necessary to maintain the quality or stability of the cannabis, or a combination of any of these.\n(2) [Packaging] A holder of a licence must retain, for each lot or batch of cannabis extract, cannabis topical or edible cannabis that they package, a document that contains the following information:\n(a) a description of the cannabis extract, cannabis topical or edible cannabis, including the brand name, if applicable;\n(b) the date on which the cannabis extract, cannabis topical or edible cannabis is packaged and its net weight or volume on that date; and\n(c) in the case of a drug containing cannabis, the strength per unit of the drug.\n(3) [Retention period] The documents must be retained for at least two years after the day on which they are prepared.\n(4) [Exception] Despite subsection (3), in the case of cannabis that was distributed to human participants in the conduct of non-therapeutic research on cannabis, the holder of the licence for research that distributed the cannabis must retain the documents for at least two years after the day on which the research ends.",
+    "history": "SOR/2019-206, s. 60; SOR/2022-251, s. 19",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 225",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-225.html"
+  },
+  {
+    "id": "SOR-2018-144-s226",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "226",
+    "marginal_note": "Cannabis obtained from another person",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Inventory and Distribution",
+    "text": "226\n(1) A holder of a licence must, if they obtain cannabis from another person, retain a document that contains the following information:\n(a) the name of the person from which the cannabis is obtained;\n(b) the address of the location at which the cannabis is obtained and, if that location is different from the site or sites at which the cannabis was produced, the address of the site or sites, if known;\n(c) the date on which the cannabis is obtained;\n(d) the quantity of cannabis that is obtained;\n(e) a description of the cannabis, including, if applicable, the brand name;\n(f) if applicable, the lot or batch number of the cannabis;\n(g) in the case of a drug containing cannabis, the form of the drug and its strength per unit; and\n(h) in the case of cannabis plants, cannabis plant seeds or cannabis that is not of a class of cannabis set out in Schedule 4 to the Act, the intended use.\n(2) [Retention period] The document must be retained for at least two years after the day on which it is prepared.",
+    "history": "SOR/2019-206, s. 61; SOR/2022-251, s. 20",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 226",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-226.html"
+  },
+  {
+    "id": "SOR-2018-144-s226.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "226.1",
+    "marginal_note": "Things to be used as ingredients",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Inventory and Distribution",
+    "text": "226.1\n(1) A holder of a licence for processing must, if they obtain or produce anything that will be used as an ingredient to produce a cannabis extract, a cannabis topical or edible cannabis, retain a document that contains the following information:\n(a) the name and business address of the person, if any, that supplies the thing;\n(b) the date on which the holder takes possession of the thing or, if the thing is produced by the holder, the date on which production is completed;\n(c) a description of the thing, including the name by which it is generally known and, if applicable,\n(i) its chemical name,\n(ii) its common name, if that name is not the name by which it is generally known,\n(iii) its INCI name, and\n(iv) its CAS registry number; and\n(d) any lot code or other unique identifier that enables the thing to be traced.\n(2) [Retention period] The document must be retained for at least two years after the day on which it is prepared.\n(3) [Definitions] The following definitions apply in paragraph (1)(c).\nCAS registry number means the identification number assigned to a chemical by the Chemical Abstracts Service, a division of the American Chemical Society. (numéro d’enregistrement CAS)\ncommon name has the same meaning as in subsection B.01.001(1) of the Food and Drug Regulations. (nom usuel)\nINCI name has the same meaning as in subsection 2(1) of the Cosmetic Regulations. (appellation INCI)",
+    "history": "SOR/2019-206, s. 62",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 226.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-226.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s227",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "227",
+    "marginal_note": "Sale, distribution and export of cannabis",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Inventory and Distribution",
+    "text": "227\n(1) A holder of a licence, if they sell, distribute or export cannabis, must retain a document that contains the following information:\n(a) the name of the person to which it is sold, distributed or exported;\n(b) the address of the location from which it is sold, distributed or exported and the place to which it is sent or delivered;\n(c) the date on which it is sold, distributed or exported;\n(d) the quantity that is sold, distributed or exported;\n(e) a description of the cannabis, including, if applicable, the brand name;\n(f) its lot or batch number;\n(f.1) [Repealed, SOR/2025-43, s. 62]\n(g) in the case of a drug containing cannabis, the form of the drug and its strength per unit;\n(h) in the case of cannabis plants, cannabis plant seeds or cannabis that is not of a class of cannabis set out in Schedule 4 to the Act, the intended use, if known; and\n(i) in the case of a cannabis accessory that is a cannabis product, a description of the cannabis accessory.\n(2) [Exceptions] The obligation set out in subsection (1) does not apply if the cannabis is sold or distributed to\n(a) an individual who has placed a purchase order for it under subsection 289(1); or\n(b) an individual, other than an individual referred to in paragraph (a), who does not hold a licence and who is obtaining the cannabis for their personal use.\n(3) [Retention period] The document must be retained for at least two years after the day on which it is prepared.",
+    "history": "SOR/2019-206, s. 63; SOR/2025-43, s. 62",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 227",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-227.html"
+  },
+  {
+    "id": "SOR-2018-144-s228",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "228",
+    "marginal_note": "Antimicrobial treatment",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Inventory and Distribution",
+    "text": "228\n(1) A holder of a licence, if they conduct antimicrobial treatment of cannabis at a location other than the site specified in the licence, must retain a document that contains the following information:\n(a) a description of the cannabis, including, if applicable, the brand name;\n(b) the date on which the cannabis leaves the site specified in the licence and the quantity that leaves the site;\n(c) the name of the person that receives the cannabis at the location where the treatment is to be conducted;\n(d) the address of the location referred to in paragraph (c);\n(e) the name of the person from which the cannabis is received after the treatment;\n(f) the address of the site to which the cannabis is returned, or of the location to which it is distributed, after the treatment; and\n(g) the date on which the cannabis is received at the site or location referred to in paragraph (f) and the quantity that is received.\n(2) [Retention period] The document must be retained for at least two years after the day on which it is prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 228",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-228.html"
+  },
+  {
+    "id": "SOR-2018-144-s229",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "229",
+    "marginal_note": "Destruction of cannabis",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Destruction",
+    "text": "229\n(1) A holder of a licence other than a cannabis drug licence, if they destroy cannabis or cause it to be destroyed, must retain a document that contains the following information:\n(a) a description of the cannabis, including, if applicable, the brand name;\n(b) the date on which the cannabis is destroyed and\n(i) if whole cannabis plants are destroyed, the number of plants destroyed on that date, or\n(ii) in any other case, the pre-destruction net weight or volume of the cannabis on that date; and\n(c) the name of the employee referred to in paragraph 43(1)(b) who witnesses the destruction.\n(d) [Repealed, SOR/2025-43, s. 63]\n(e) [Repealed, SOR/2025-43, s. 63]\n(2) [Statement by witness] The holder must obtain, for each instance in which cannabis is destroyed, a statement signed and dated by the employee referred to in paragraph 43(1)(b) stating that they witnessed the destruction and that the cannabis was destroyed in accordance with a method referred to in paragraph 43(1)(a).\n(3) [Retention period] The document referred to in subsection (1) and the statement referred to in subsection (2) must be retained for at least two years after the day on which the cannabis is destroyed, except if they relate to cannabis destroyed under section 28.5, in which case they must be retained for at least two years after the day on which the non-therapeutic research on cannabis ends.\n(4) [Exception] Subsections (1) and (2) do not apply in cases where a holder of a licence destroys cultivation waste.",
+    "history": "SOR/2019-206, s. 64; SOR/2022-251, s. 21; SOR/2025-43, s. 63",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 229",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-229.html"
+  },
+  {
+    "id": "SOR-2018-144-s230",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "230",
+    "marginal_note": "Organizational security plan",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Security",
+    "text": "230 A holder of a licence must retain a copy of any organizational security plan that they submit to the Minister — including any updated plan referred to in section 45 — for at least two years after the day on which the plan is replaced by an updated plan or, if the plan has not been replaced, at least two years after the day on which the licence expires or is revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 230",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-230.html"
+  },
+  {
+    "id": "SOR-2018-144-s231",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "231",
+    "marginal_note": "Production",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Production",
+    "text": "231\n(1) A holder of a licence other than a cannabis drug licence must\n(a) for each lot or batch of cannabis any portion of which has been sold or exported, retain a document demonstrating that the cannabis and anything that was used as an ingredient was produced, packaged, labelled, distributed, stored, sampled and tested in accordance with the applicable provisions of Parts 5 and 6;\n(b) if applicable, maintain a list of the brand names of cannabis — of any class of cannabis set out in Schedule 4 to the Act — that the holder has produced, packaged, labelled, distributed, stored, sampled or tested;\n(c) in respect of each instance in which a substance — including a pest control product and a fertilizer but excluding water — is applied directly or indirectly to cannabis, retain a document that contains the name of that substance, as well as the date on which it was applied;\n(d) in respect of the testing conducted under Part 5 or to meet the requirements set out in Part 6,\n(i) maintain a document that describes the validated methods used, and\n(ii) for each lot or batch of cannabis that is tested, retain a document that contains the test results;\n(e) in the case of a licence for processing, retain\n(i) a document that describes the qualifications of the quality assurance person — and of any alternate quality assurance person — in respect of the matters referred to in subsection 19(1), and\n(ii) a document that describes every investigation conducted under paragraph 19(2)(b) or (c) and any measures taken under that paragraph; and\n(f) in the case of a licence for analytical testing, retain a document that describes the qualifications of the head of laboratory in respect of the matters referred to in subsection 23(2).\n(1.1) [Non-therapeutic research on cannabis] The holder of a licence for research must also retain a document demonstrating that each lot or batch of cannabis that the holder produced or received from another holder of a licence for research and that has been distributed to human participants in the conduct of non-therapeutic research on cannabis, and anything that was used as an ingredient, was produced, packaged, labelled, distributed, stored, sampled or tested in accordance with sections 28.1 and 28.2 and the provisions of Parts 5 and 6, if applicable.\n(2) [Retention periods] The following documents must be retained for the following periods:\n(a) a document referred to in paragraph (1)(a), for at least two years after the day on which the last sale or export of any portion of the lot or batch takes place;\n(b) a document referred to in paragraph (1)(c), for at least two years after the day on which it is prepared;\n(c) a document referred to in subparagraph (1)(d)(ii), for at least two years after the day on which the last sale or export of any portion of the lot or batch takes place;\n(d) a document referred to in subparagraph (1)(e)(i) or paragraph (f), for the period during which the quality assurance person, the alternate quality assurance person or the head of laboratory acts in that capacity and at least two years after the day on which they cease to do so;\n(e) a document referred to in subparagraph (1)(e)(ii), for at least two years after the day on which it is prepared; and\n(f) a document referred to in subsection (1.1), for at least two years after the day on which the non-therapeutic research on cannabis ends.\n(3) [Retention periods — previous versions] The holder must retain\n(a) each version of the list referred to in paragraph (1)(b), for at least two years after the day on which it is replaced by a new version or, if it has not been replaced, at least two years after the day on which the licence expires or is revoked; and\n(b) each version of the document referred to in subparagraph (1)(d)(i), for at least two years after the day on which the validated methods are replaced or, if the methods have not been replaced, two years after the day on which the licence expires or is revoked.",
+    "history": "SOR/2019-206, s. 65; SOR/2022-251, s. 22; SOR/2025-43, s. 64",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 231",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-231.html"
+  },
+  {
+    "id": "SOR-2018-144-s232",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "232",
+    "marginal_note": "Standard operating procedures and sanitation program",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Production",
+    "text": "232\n(1) A holder of a licence other than a cannabis drug licence must maintain documentation describing\n(a) the standard operating procedures referred to in section 80 that are in use at the site set out in the licence; and\n(b) the sanitation program referred to in section 87 that is in use at the site set out in the licence.\n(2) [Retention period] The holder must retain each version of the documentation for at least two years after the day on which it is replaced by a new version or, if it has not been replaced, at least two years after the day on which the licence expires or is revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 232",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-232.html"
+  },
+  {
+    "id": "SOR-2018-144-s233",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "233",
+    "marginal_note": "Packages and labels",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Packaging and Labelling",
+    "text": "233 A holder of a licence other than a cannabis drug licence must retain the following samples and copies for at least two years after the day on which they are made:\n(a) a sample or copy of each distinct package for a cannabis product that the holder makes available for sale; and\n(b) a copy of each distinct label that relates to a cannabis product that the holder makes available for sale.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 233",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-233.html"
+  },
+  {
+    "id": "SOR-2018-144-s234",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "234",
+    "marginal_note": "Cannabis accessories",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Cannabis Accessories",
+    "text": "234 A holder of a licence must maintain a list of the names and types of the cannabis accessories that they sell and must retain each version of the list for at least two years after the day on which it is replaced by a new version or, if it has not been replaced, at least two years after the day on which the licence expires or is revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 234",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-234.html"
+  },
+  {
+    "id": "SOR-2018-144-s235",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "235",
+    "marginal_note": "System of control",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "System of Control for Recalls",
+    "text": "235\n(1) A holder of a licence, other than a licence for analytical testing or a cannabis drug licence must retain, for each lot or batch of cannabis that they sell or distribute, a document that contains the information that is necessary for the system of control referred to in subsection 46(1).\n(2) [Retention period] The document must be retained for at least two years after the day on which the last sale or distribution of any portion of the lot or batch takes place, other than for destruction.\n(3) [Documentation] The holder must maintain documentation concerning the system of control and retain each version of the documentation for at least two years after the day on which it is replaced by a new version or, if it has not been replaced, at least two years after the day on which the licence expires or is revoked.",
+    "history": "SOR/2019-206, s. 66",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 235",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-235.html"
+  },
+  {
+    "id": "SOR-2018-144-s236",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "236",
+    "marginal_note": "Promotion",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Promotion",
+    "text": "236 A holder of a licence must retain\n(a) [Repealed, SOR/2025-43, s. 65]\n(b) if applicable, a document that contains the information provided to the Minister under subsection 43(4) of the Act for at least two years after the day on which the information was provided; and\n(c) a sample or copy of any promotional materials for at least two years after the day on which the promotion ended.",
+    "history": "SOR/2025-43, s. 65",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 236",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-236.html"
+  },
+  {
+    "id": "SOR-2018-144-s237",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "237",
+    "marginal_note": "Research and development",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Research and Development",
+    "text": "237\n(1) A holder of a licence, if they undertake research and development activities, must retain a document that contains the following information:\n(a) in respect of any cannabis that is used in the activities,\n(i) its description, including, if applicable, its brand name,\n(ii) the quantity used and, if applicable, the lot or batch number,\n(iii) the date on which it is used, and\n(iv) the purpose and a brief description of the activity;\n(b) in respect of any cannabis that is produced in the course of the activities,\n(i) its description,\n(ii) the quantity produced,\n(iii) the date on which it is produced,\n(iv) if applicable, the date on which it is used for testing and the quantity used, and\n(v) if applicable, the date on which it is placed in inventory intended for sale and the quantity placed in inventory; and\n(c) any other information that can be used to reconcile the quantities of cannabis referred to in paragraphs (a) and (b).\n(1.1) [Non-therapeutic research on cannabis] A holder of a licence for research must also retain, in relation to any non-therapeutic research on cannabis that the holder conducts, the following documents:\n(a) a copy of the documents submitted to the Minister in relation to that research;\n(b) a copy of the documents produced in relation to that research; and\n(c) a copy of any document required by licence conditions that the Minister has imposed under subsection 62(10) of the Act.\n(2) [Retention period — general rule] A document referred to in subsection (1) that does not relate to non-therapeutic research on cannabis must be retained for at least two years after the day on which it is prepared.\n(3) [Retention period — non-therapeutic research on cannabis] Despite any other provision of these Regulations that specifies a retention period and except in the case of reports and records referred to in section 248.2, every document that the holder of a licence for research must retain under these Regulations in relation to non-therapeutic research on cannabis that the holder conducts or in relation to cannabis that is distributed in the conduct of such research must be retained for at least two years after the day on which the non-therapeutic research on cannabis ends.",
+    "history": "SOR/2022-251, s. 23",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 237",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-237.html"
+  },
+  {
+    "id": "SOR-2018-144-s238",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "238",
+    "marginal_note": "Limit — micro-processing licence",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Limit for Micro-processing Licence",
+    "text": "238 A holder of a licence for micro-processing must maintain documentation that demonstrates that they comply with the limit set out in subsection 21(1) and retain each version of the documentation for at least two years after the day on which it is replaced by a new version or, if it has not been replaced, for at least two years after the day on which the licence expires or is revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 238",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-238.html"
+  },
+  {
+    "id": "SOR-2018-144-s239",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "239",
+    "marginal_note": "Import of cannabis",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Import and Export",
+    "text": "239 A holder or former holder of an import permit must retain a document that contains the information that they provided to the Minister under section 209 — together with a copy of the relevant export permit that was issued by a competent authority in the country of export — for at least two years after the day on which the information is provided.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 239",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-239.html"
+  },
+  {
+    "id": "SOR-2018-144-s240",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "240",
+    "marginal_note": "Export of cannabis",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Import and Export",
+    "text": "240 A holder or former holder of an export permit must retain a document that contains the information that they provided to the Minister under section 218 — together with a copy of the relevant import permit issued by a competent authority in the country of final destination — for at least two years after the day on which the information is provided.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 240",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-240.html"
+  },
+  {
+    "id": "SOR-2018-144-s241",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "241",
+    "marginal_note": "Record of key investors",
+    "part": "PART 11 - Retention of Documents and Information",
+    "division": "",
+    "heading": "Key Investors",
+    "text": "241\n(1) A holder of a licence for cultivation, processing or sale must maintain a record that contains the following information in respect of each key investor:\n(a) the key investor’s name and mailing address;\n(b) a detailed description of the means by which the key investor exercises, or is in a position to exercise, control over the holder;\n(c) details regarding the transaction by virtue of which the key investor became such an investor, including\n(i) if they provided money directly or indirectly to the holder, the amount provided, the date on which it was provided and the terms and conditions under which it was provided, and if the money was provided in the form of a loan, the interest rate and term, and\n(ii) if they provided goods or services directly or indirectly to the holder, a description of the goods or services, their fair market value at the time they were provided, the date on which they were provided and the terms and conditions under which they were provided;\n(d) details regarding each instance in which the key investor provides money, goods or services directly or indirectly to the holder, including\n(i) in the case of money, the amount provided, the date on which it is provided and the terms and conditions under which it is provided, and if the money is provided in the form of a loan, the interest rate and term, and\n(ii) in the case of goods or services, a description of the goods or services, their fair market value at the time at which they are provided, the date on which they are provided and the terms and conditions under which they are provided;\n(e) details regarding any benefit that the key investor receives from the holder as a result of\n(i) having provided money, goods or services to the holder, or\n(ii) holding an ownership interest or other right or interest in, or in respect of, a business operated by the holder or, if the holder is an organization, in or in respect of the organization; and\n(f) details regarding each instance in which money is repaid or goods are returned to the key investor, including\n(i) in the case of money, the amount repaid and the date on which it is repaid, and\n(ii) in the case of goods, a description of the goods, their fair market value at the time they are returned and the date on which they are returned.\n(g) [Repealed, SOR/2025-43, s. 66]\n(h) [Repealed, SOR/2025-43, s. 66]\n(i) [Repealed, SOR/2025-43, s. 66]\n(2) [Exception — published market] Subsection (1) does not apply to a holder that\n(a) is an organization whose equity securities are, or a class of those securities is, listed on a published market; or\n(b) is wholly owned by an organization whose equity securities are, or a class of those securities is, listed on a published market.\n(3) [Exception — key investors before issuance] The holder is not required to include the information referred to in paragraph (1)(c) in respect of a key investor that became such an investor before the day on which the licence was issued.\n(4) [Exception — continued licences] If the licence has been continued in force by virtue of subsection 158(1) of the Act, the holder is not required to include the information referred to in paragraph (1)(c) in respect of a key investor that became such an investor before the day on which these Regulations come into force.\n(5) [Requirements regarding content] The holder must not delete any information from the record and must indicate the effective date of the event in respect of which new information is added to the record.\n(6) [Former key investors] For greater certainty, the information that has been included in the record in respect of a key investor must continue to be retained in the record even if the person ceases to be such an investor.\n(7) [Annual reporting] The holder must, no later than January 31 in any given year, provide the Minister with\n(a) a copy of the record; and\n(b) if any person ceased to be a key investor during the previous calendar year, a document containing details regarding how and when they ceased to be such an investor.\n(8) [Maintenance and retention of record] The holder must ensure that the record is\n(a) maintained in a manner that will enable an audit of it to be made in a timely manner;\n(b) available at the site specified in the licence; and\n(c) retained for at least two years after the day on which the holder ceases to be required to maintain it.\n(9) [Definitions] The following definitions apply in this section.\nkey investor means, in respect of the holder of a licence, a person that exercises, or is in a position to exercise, direct or indirect control over the holder by virtue of\n(a) having provided money, goods or services directly or indirectly to the holder; or\n(b) holding an ownership interest or other right or interest in, or in respect of, a business operated by the holder or, if the holder is an organization, in or in respect of the organization. (investisseur-clé)\npublished market means a market inside or outside Canada on which equity securities are traded, if the prices at which the securities are traded are regularly published either electronically or in a newspaper or financial or business publication of general circulation. (marché publié)",
+    "history": "SOR/2025-43, s. 66",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 241",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-241.html"
+  },
+  {
+    "id": "SOR-2018-144-s242",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "242",
+    "marginal_note": "Form and manner",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "242 Except as otherwise provided in these Regulations, documents that are required to be provided to the Minister under this Part, Part 8, subsection 241(7) or section 297 must be provided in the form and manner specified in the document entitled Form and Manner Requirements – Documents Provided to the Minister for the Purposes of the Cannabis Act, as amended from time to time and published by the Government of Canada on its website.",
+    "history": "SOR/2019-206, s. 67",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 242",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-242.html"
+  },
+  {
+    "id": "SOR-2018-144-s243",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "243",
+    "marginal_note": "Request by Minister",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "243\n(1) A person that is required to ensure the retention of documents or information under these Regulations and that is not authorized under the Act to conduct activities in relation to cannabis may be required by the Minister to provide the documents or information to the Minister if the Minister has reasonable grounds to believe that the documents are, or the information is, necessary to address an issue of public health or public safety or to verify compliance or prevent non-compliance with the provisions of the Act or of these Regulations. If the person is required to provide the documents or information to the Minister, they must do so as soon as feasible.\n(2) [Import and export permits] A person that has ceased to hold a licence and that is required to retain documents — including copies of permits — under section 239 or 240 may be required by the Minister to provide the documents to the Minister if the Minister has reasonable grounds to believe that they are necessary for a purpose specified in subsection (1). If the person is required to provide the documents to the Minister, they must do so as soon as feasible.\n(3) [Exception — urgent issues] A document or information that must be provided under subsection (1) or (2) to address an issue of public health or public safety must be provided without delay if the Minister has reasonable grounds to believe that the issue must be addressed urgently and so indicates in the request.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 243",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-243.html"
+  },
+  {
+    "id": "SOR-2018-144-s244",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "244",
+    "marginal_note": "Notice — new cannabis product",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "244\n(1) A holder of a licence for processing must, at least 60 days before making available for sale a cannabis product — except dried cannabis, fresh cannabis, cannabis plants or cannabis plant seeds — that they have not previously sold in Canada, provide the Minister with a written notice that contains the following information:\n(a) the class of cannabis set out in Schedule 4 to the Act to which the cannabis product belongs;\n(b) a description of the cannabis product, including the brand name; and\n(c) the date on which the cannabis product is expected to be made available for sale.\n(2) [Retention period] The holder must retain a copy of the notice for at least two years after the date referred to in paragraph (1)(c).",
+    "history": "SOR/2025-43, s. 67",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 244",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-244.html"
+  },
+  {
+    "id": "SOR-2018-144-s245",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "245",
+    "marginal_note": "",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "245 [Repealed, SOR/2025-43, s. 68]",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 245",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-245.html"
+  },
+  {
+    "id": "SOR-2018-144-s246",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "246",
+    "marginal_note": "Theft or loss of cannabis",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "246\n(1) A holder of a licence other than a cannabis drug licence must, if they experience a theft of cannabis or a loss of cannabis that cannot be explained on the basis of normally accepted business activities,\n(a) notify a police force within 24 hours after becoming aware of its theft or loss; and\n(b) provide the Minister with a written notice within 10 days after becoming aware of its theft or loss.\n(2) [Retention period] The holder must retain a copy of the notice provided to the Minister for at least two years after the day by which the Minister must be notified.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 246",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-246.html"
+  },
+  {
+    "id": "SOR-2018-144-s247",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "247",
+    "marginal_note": "Voluntary recall",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "247\n(1) A holder of a licence must, before commencing a voluntary recall of a cannabis product that has been sold or distributed in Canada, provide the Minister with a document that contains the following information:\n(a) a description of the cannabis product, including the brand name;\n(b) the number of each lot or batch of the cannabis product to be recalled, together with, if known, the number of any lot or batch of cannabis that was used to make the cannabis product;\n(c) if known, the name and address of each person that\n(i) produced or imported into Canada the cannabis that is, or is contained in, the cannabis product,\n(ii) packaged or labelled the cannabis referred to in subparagraph (i) before it became, or became part of, the cannabis product,\n(iii) in the case of a cannabis accessory that is a cannabis product, produced or imported into Canada the cannabis accessory or any component of it, or\n(iv) packaged or labelled the cannabis product;\n(d) the reasons for commencing the recall;\n(e) if the cannabis that is, or is contained in, the cannabis product was produced or imported into Canada by the holder, the quantity of cannabis that was produced or imported;\n(f) the quantity of the cannabis product that was sold or distributed by the holder in Canada;\n(g) if applicable, the quantity of the cannabis product that is affected by the problem or potential problem underlying the recall and that remains in the possession of the holder;\n(h) the number of persons to which the holder sold or distributed the cannabis product in Canada;\n(i) the period during which the holder sold or distributed the cannabis product in Canada;\n(j) the time and manner in which the recall is to be carried out, including\n(i) the expected date for the commencement of the recall,\n(ii) how and when the Minister will be informed of the progress of the recall, and\n(iii) the date by which the recall is expected to be completed;\n(k) a description of any other measure that the holder is taking, or intends to take, in respect of the recall; and\n(l) contact information for a representative who will be responsible for the recall.\n(2) [Recall — exported cannabis] A holder of a licence must, before commencing a voluntary recall of cannabis that has been exported from Canada, provide the Minister with a document that contains the following information:\n(a) a description of the cannabis, including, if applicable, the brand name;\n(b) the number of each lot or batch of the cannabis;\n(c) if known, the name and address of each person that\n(i) produced or imported into Canada the cannabis, and, if applicable, packaged or labelled it, and\n(ii) in the case where the cannabis is contained in a cannabis accessory, produced or imported into Canada the cannabis accessory or any component of it;\n(d) the reasons for commencing the recall;\n(e) if applicable, the quantity of the cannabis that was produced or imported into Canada by the holder;\n(f) the quantity of the cannabis that was sold or distributed by the holder in foreign countries;\n(g) if applicable, the quantity of the cannabis that is affected by the problem or potential problem underlying the recall and that remains in the possession of the holder;\n(h) the number of persons to which the holder sold or distributed the cannabis in foreign countries;\n(i) the period during which the holder sold or distributed the cannabis in foreign countries;\n(j) the time and manner in which the recall is to be carried out, including\n(i) the expected date for the commencement of the recall,\n(ii) how and when the Minister will be informed of the progress of the recall, and\n(iii) the date by which the recall is expected to be completed;\n(k) a description of any other measure that the holder is taking, or intends to take, in respect of the recall; and\n(l) contact information for a representative who will be responsible for the recall.\n(3) [Risk evaluation] The holder must, within 72 hours after providing the Minister with the document referred to in subsection (1) or (2), provide the Minister with a document that contains an evaluation of the risk associated with the problem or potential problem that underlies the recall.\n(4) [Report] The holder must, within 30 days after the day on which the recall is completed, provide the Minister with a written report that sets out the results of the recall and the measures taken to prevent a recurrence of the problem.\n(5) [Extension] Despite subsection (4), the Minister may extend the period for providing the report — to a maximum of 90 days after the day on which the recall is completed — if, for reasons beyond the holder’s control, it is not feasible to provide it within the 30-day period.\n(6) [Retention periods] The holder must retain\n(a) a copy of the documents that they provide to the Minister under subsections (1) and (3) for at least two years after the day on which their last sale or distribution of any cannabis product that is the subject of the recall takes place;\n(b) a copy of the documents that they provide to the Minister under subsections (2) and (3) for at least two years after the day on which their last export of any of the cannabis that is the subject of the recall takes place; and\n(c) a copy of the report that they provide to the Minister under subsection (4) for at least two years after the day on which the recall is completed.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 247",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-247.html"
+  },
+  {
+    "id": "SOR-2018-144-s248",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "248",
+    "marginal_note": "Definitions of adverse reaction and serious adverse reaction",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "248 The following definitions apply in this section and sections 248.1 and 248.2.\nadverse reaction means a noxious and unintended response to cannabis or a cannabis accessory that contains cannabis. (réaction indésirable)\nserious adverse reaction means an adverse reaction that requires inpatient hospitalization or a prolongation of existing hospitalization, causes congenital malformation, results in persistent or significant disability or incapacity, is life-threatening or results in death. (réaction indésirable grave)",
+    "history": "SOR/2022-251, s. 24",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 248",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-248.html"
+  },
+  {
+    "id": "SOR-2018-144-s248.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "248.1",
+    "marginal_note": "Cannabis products",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "248.1\n(1) A holder of a licence that sells or distributes a cannabis product must\n(a) within 15 days after becoming aware of a serious adverse reaction to the cannabis product, provide the Minister with a detailed report containing all information in their possession that is associated with the use of the product by the individual who experienced the serious adverse reaction; and\n(b) prepare an annual summary report that contains a concise and critical analysis of all adverse reactions to the cannabis product that the holder became aware of during the previous 12 months.\n(2) [Retention period] The holder must retain the reports for at least 25 years after the day on which they are prepared.\n(3) [Non-application] This section does not apply in respect of an adverse reaction to cannabis, or a cannabis accessory that contains cannabis, that is distributed to human participants in the conduct of non-therapeutic research on cannabis.",
+    "history": "SOR/2022-251, s. 24",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 248.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-248.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s248.2",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "248.2",
+    "marginal_note": "Non-therapeutic research on cannabis",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Documents and Information Provided to Minister",
+    "text": "248.2\n(1) During the conduct of non-therapeutic research on cannabis, the holder of a licence for research that distributes cannabis, or a cannabis accessory that contains cannabis, to human participants must,\n(a) within seven days after becoming aware of a serious adverse reaction to the cannabis or cannabis accessory that is life-threatening or that results in death, notify the Minister of the serious adverse reaction; and\n(b) within eight days after notifying the Minister under paragraph (a), provide the Minister with a detailed report containing all information in their possession that is associated with the use of the cannabis or cannabis accessory by the individual who experienced the serious adverse reaction, including the intended use of the cannabis or cannabis accessory, an assessment of the cause of the serious adverse reaction and a statement of what further action, if any, needs to be taken by the holder of the licence.\n(2) [Serious adverse reaction not life threatening] The holder of the licence must, within 15 days after becoming aware of a serious adverse reaction to the cannabis or cannabis accessory that is not life-threatening and does not result in death, provide the Minister with a detailed report containing all information in their possession that is associated with the use of the cannabis or cannabis accessory by the individual who experienced the serious adverse reaction, including the intended use of the cannabis or cannabis accessory, an assessment of the cause of the serious adverse reaction and a statement of what further action, if any, needs to be taken by the holder of the licence.\n(3) [Record keeping] The holder must retain a record of each adverse reaction and serious adverse reaction that occurs during the holder’s conduct of non-therapeutic research on cannabis and that the holder becomes aware of.\n(4) [Retention period] The holder must retain the reports and record for at least 15 years after the day on which they are prepared.",
+    "history": "SOR/2022-251, s. 24",
+    "last_amended": "2022-12-02",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 248.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-248.2.html"
+  },
+  {
+    "id": "SOR-2018-144-s249",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "249",
+    "marginal_note": "Notices to local authorities",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Disclosure of Information to Third Parties",
+    "text": "249\n(1) The Minister may, at the request of the government of a province or any police force or other law enforcement agency in a province, disclose to the government, police force or agency any information set out in a notice that is referred to in section 7 or 35 and that relates to a site located in that province if the disclosure is for a purpose related to verifying compliance or preventing non-compliance with the provisions of\n(a) the Act;\n(b) these Regulations;\n(c) a provincial Act; or\n(d) regulations made under a provincial Act.\n(2) [Police investigation] The Minister may disclose any information that is set out in a notice referred to in section 7 or 35 to a Canadian police force, or a member of a Canadian police force, that requests the information in the course of an investigation under the Act.\n(3) [Use of information] Information that is disclosed under subsection (2) must be used only for the purposes of the investigation or the administration or enforcement of the Act or these Regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 249",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-249.html"
+  },
+  {
+    "id": "SOR-2018-144-s250",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "250",
+    "marginal_note": "Disclosure to province",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Disclosure of Information to Third Parties",
+    "text": "250\n(1) For the purpose of paragraph 83(f) of the Act, information contained in the national cannabis tracking system may be disclosed to the government of a province, at its request, if the disclosure is for a purpose related to the implementation of public health programs or activities that are related to cannabis.\n(2) [Public health programs and activities] The Minister may, at the request of the government of a province, disclose to the government any information obtained under section 297 if the disclosure is for a purpose related to the implementation of public health programs or activities that are related to cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 250",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-250.html"
+  },
+  {
+    "id": "SOR-2018-144-s251",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "251",
+    "marginal_note": "International Narcotics Control Board",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Disclosure of Information to Third Parties",
+    "text": "251\n(1) In addition to the information that may be disclosed under sections 83, 128 and 129 of the Act, the Minister may disclose to the International Narcotics Control Board other information that is obtained under the Act if the disclosure is necessary to enable Canada to fulfill its international obligations in relation to cannabis.\n(2) [Former statute] The Minister may also disclose to the International Narcotics Control Board any information relating to cannabis that was obtained under the Controlled Drugs and Substances Act before the day on which these Regulations come into force if the disclosure is necessary to enable Canada to fulfill its international obligations in relation to cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 251",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-251.html"
+  },
+  {
+    "id": "SOR-2018-144-s252",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "252",
+    "marginal_note": "Competent authorities",
+    "part": "PART 12 - Reporting and Disclosure",
+    "division": "",
+    "heading": "Disclosure of Information to Third Parties",
+    "text": "252 The Minister may, for the purposes of the administration or enforcement of the Act or these Regulations or if it is necessary to enable Canada to fulfill its international obligations in relation to cannabis, disclose to a competent authority\n(a) information obtained from a person that has applied for or that holds an import or export permit;\n(b) information relating to an activity authorized by\n(i) an import or export permit, or\n(ii) a licence held by a person that has applied for or that holds an import or export permit;\n(c) any document that the holder or former holder of an import or export permit is required to retain, including any document that relates to a licence that they hold or held; and\n(d) a copy of any import or export permit.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 252",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-252.html"
+  },
+  {
+    "id": "SOR-2018-144-s253",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "253",
+    "marginal_note": "Exemption — Division 2 of Part 1 of Act",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "253 The cannabis that is contained in a test kit that meets the requirements of paragraphs 255(a) and (b) is exempt from Subdivisions A to D of Division 2 of Part 1 of the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 253",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-253.html"
+  },
+  {
+    "id": "SOR-2018-144-s254",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "254",
+    "marginal_note": "Non-application",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "254 Part 5 and section 137 do not apply to the cannabis that is contained in a test kit.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 254",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-254.html"
+  },
+  {
+    "id": "SOR-2018-144-s255",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "255",
+    "marginal_note": "Sale, importation and exportation",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "255 A person is authorized to sell, import or export a test kit if\n(a) a registration number has been issued for the test kit and the number has not been cancelled;\n(b) the following information is included on the label that is applied to the test kit:\n(i) the registration number, and\n(ii) in the case of a test kit that is not subject to the labelling requirements of the Medical Devices Regulations,\n(A) the name and address of the manufacturer or assembler or, if applicable, the name and address of the person for which the test kit was manufactured or assembled further to a custom order, and\n(B) its brand name; and\n(c) the test kit is sold, imported or exported for a medical, laboratory, industrial, educational, law administration or enforcement or research purpose.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 255",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-255.html"
+  },
+  {
+    "id": "SOR-2018-144-s256",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "256",
+    "marginal_note": "Individual — possession and distribution",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "256 An individual is authorized to conduct the following activities, in relation to one or more test kits that contain a total amount of cannabis that, as determined in accordance with subsection 2(4) of the Act, is equivalent to more than the amount the individual may possess under the Act, if the registration number is included on the label of each test kit\n(a) possess it in a public place; and\n(b) distribute it for a medical, laboratory, industrial, educational, law administration or enforcement or research purpose.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 256",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-256.html"
+  },
+  {
+    "id": "SOR-2018-144-s257",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "257",
+    "marginal_note": "Organization — possession and distribution",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "257 An organization is authorized to conduct the following activities if the label of a test kit includes its registration number:\n(a) possess the test kit; and\n(b) distribute the test kit for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 257",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-257.html"
+  },
+  {
+    "id": "SOR-2018-144-s258",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "258",
+    "marginal_note": "Application for registration number",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "258\n(1) The manufacturer or assembler of a test kit or, if the test kit is manufactured or assembled further to a custom order, the person for which the test kit was manufactured or assembled, may apply for a registration number for the test kit by submitting an application to the Minister containing the following information:\n(a) the brand name of the test kit;\n(b) particulars of the design and construction of the test kit;\n(c) a statement of the proposed use of the test kit;\n(d) a detailed description of the cannabis contained in the test kit, including\n(i) the class of cannabis set out in column 1 of Schedule 3 to the Act, and\n(ii) the quantity of cannabis;\n(e) if applicable, a detailed description of every other substance contained in the test kit, including\n(i) the name of each substance,\n(ii) if the substance is a salt, the name of the salt, and\n(iii) the quantity of each substance; and\n(f) the directions for use of the test kit.\n(2) [Signature and declaration] An application for the registration of a test kit must\n(a) be signed and dated by an individual authorized by the applicant for that purpose; and\n(b) include a declaration, signed and dated by that individual, indicating that all the information provided in support of the application is correct and complete to the best of their knowledge.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 258",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-258.html"
+  },
+  {
+    "id": "SOR-2018-144-s259",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "259",
+    "marginal_note": "Additional information",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "259 The Minister may, on receiving an application referred to in section 258, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to consider the application.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 259",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-259.html"
+  },
+  {
+    "id": "SOR-2018-144-s260",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "260",
+    "marginal_note": "Issuance of a registration number",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "260\n(1) Subject to subsection (2), the Minister must, after examining the information and documents required under sections 258 and 259, issue a registration number for the test kit to the applicant if the applicant demonstrates that the test kit is designed to be used solely for a medical, laboratory, industrial, educational, law administration or enforcement or research purpose.\n(2) [Refusal] The Minister must refuse to issue a registration number if he or she has reasonable grounds to believe that\n(a) the test kit is likely to create a risk to public health or safety, including the risk of cannabis being diverted to an illicit market or activity, because\n(i) the quantity of cannabis in the test kit is too high, or\n(ii) the adulterating or denaturing agent in the test kit is not likely to prevent or deter consumption or administration of the cannabis; or\n(b) the test kit is likely to be used for a purpose other than any of those set out in subsection (1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 260",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-260.html"
+  },
+  {
+    "id": "SOR-2018-144-s261",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "261",
+    "marginal_note": "Cancellation",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "261\n(1) The Minister must cancel the registration number of a test kit if\n(a) the Minister receives a notice from the holder of the registration number stating that it has ceased all authorized activities referred to in section 255, 256 or 257 with respect to the test kit;\n(b) the Minister has reasonable grounds to believe that\n(i) the test kit is likely to create a risk to public health or safety, including the risk of cannabis being diverted to an illicit market or activity, because\n(A) the quantity of cannabis in the test kit is too high, or\n(B) the adulterating or denaturing agent in the test kit is not likely to prevent or deter consumption or administration of the cannabis, or\n(ii) the test kit is likely to be used for a purpose other than any of those set out in subsection 260(1); or\n(c) the test kit is a medical device and is no longer authorized for sale in Canada under the Medical Devices Regulations.\n(2) [Effect of cancellation] When a registration number issued for a test kit is cancelled, the cancelled registration number\n(a) must not be displayed on the label of any test kit manufactured or assembled further to a custom order after the cancellation; and\n(b) in the case of a cancellation under paragraph (1)(a), must remain on the label of any existing test kit until all of the test kits with that registration number are disposed of.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 261",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-261.html"
+  },
+  {
+    "id": "SOR-2018-144-s262",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "262",
+    "marginal_note": "Refusal or cancellation",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "262 If the Minister proposes to refuse to issue or to cancel a registration number, the Minister must\n(a) send a notice to the applicant or to the holder of the registration number that sets out the reasons for the refusal or cancellation; and\n(b) give the applicant or holder an opportunity to be heard in respect of the refusal or cancellation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 262",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-262.html"
+  },
+  {
+    "id": "SOR-2018-144-s263",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "263",
+    "marginal_note": "Application for new number",
+    "part": "PART 13 - Test Kits",
+    "division": "",
+    "heading": "PART 13 - Test Kits",
+    "text": "263\n(1) If a registration number issued for a test kit has been cancelled under section 261, the manufacturer or assembler of the test kit or, if the test kit is manufactured or assembled further to a custom order, the person for which the test kit was manufactured or assembled,\n(a) may apply to the Minister for the issuance of a new registration number in accordance with section 258; and\n(b) must, in support of the application, provide the Minister with proof that the circumstance that gave rise to the cancellation has been corrected.\n(2) [New registration number] The Minister, after examining the application and supporting proof referred to in subsection (1), must issue a new registration number for the test kit unless there exists a circumstance set out in paragraph 261(1)(b) or (c).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 263",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-263.html"
+  },
+  {
+    "id": "SOR-2018-144-s264",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "264",
+    "marginal_note": "Definitions",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "264\n(1) The following definitions apply in this Part.\nadult means an individual who is 18 years of age or older. (adulte)\ndesignated person means an individual who is designated by a registered person, in accordance with Division 2 of this Part, to produce cannabis for the medical purposes of the registered person. (personne désignée)\nformer Marihuana for Medical Purposes Regulations means the regulations made by Order in Council P.C. 2013-645 of June 6, 2013 and registered as SOR/2013-119. (ancien Règlement sur la marihuana à des fins médicales)\nhealth care practitioner means, except as otherwise provided, a medical practitioner or a nurse practitioner. (praticien de la santé)\nlicence for sale means a licence for sale for medical purposes. (licence de vente)\nmedical document means a document provided by a health care practitioner to support the use of cannabis for medical purposes. (document médical)\nmedical practitioner means an individual who\n(a) is entitled under the laws of a province to practise medicine in that province;\n(b) is not restricted, under the laws of the province in which they practise, from authorizing the use of cannabis; and\n(c) is not named in a notice issued under section 335 that has not been retracted. (médecin)\nnamed responsible adult means, in respect of a client, an adult who is named in the client’s registration document under subparagraph 282(2)(a)(iv) or subsection 285(5). (responsable nommé)\nnurse practitioner means an individual who\n(a) is entitled under the laws of a province to practise as a nurse practitioner or an equivalent designation and is practising as a nurse practitioner or an equivalent designation in that province;\n(b) is not restricted, under the laws of the province in which they practise, from authorizing the use of cannabis; and\n(c) is not named in a notice issued under section 335 that has not been retracted. (infirmier praticien)\nprovincial professional licensing authority means\n(a) except in sections 343 to 345, an authority that is responsible for\n(i) authorizing the practise of medicine in a province, or\n(ii) authorizing individuals to practise as nurse practitioners in a province; and\n(b) in sections 343 to 345, an authority that is responsible for authorizing individuals to practise pharmacy in a province. (autorité provinciale attributive de licences en matière d’activités professionelles)\nregistered person means an individual who is registered with the Minister under subsection 313(1). (personne inscrite)\nregistration certificate means a certificate issued by the Minister under subsection 313(1). (certificat d’inscription)\nregistration document means a document provided under paragraph 282(2)(a) to a client by a holder of a licence for sale. (document d’inscription)\nwritten order means a written authorization given by a health care practitioner that a stated amount of cannabis be dispensed for the individual named in the authorization. (commande écrite)\n(2) [Equivalent designation — nurse practitioner] For the purpose of paragraph (a) of the definition of nurse practitioner, a designation is equivalent when it designates an individual who\n(a) is a registered nurse;\n(b) possesses additional educational preparation and experience related to health care;\n(c) can autonomously make diagnoses, order and interpret diagnostic tests, prescribe drugs and perform other specific procedures under the laws of a province; and\n(d) is practising their profession in accordance with one of the following provincial laws, as amended from time to time, or a similar law in another province:\n(i) the Extended Practice Regulation, Man. Reg. 43/2005, made under The Registered Nurses Act, C.C.S.M., c. R40,\n(ii) Ontario Regulation 275/94, made under the Nursing Act, 1991, S.O. 1991, c. 32, or\n(iii) the Regulation respecting the classes of specialization of the Ordre des infirmières et infirmiers du Québec for the activities referred to in section 36.1 of the Nurses Act to be engaged in, CQLR, c. I-8, r. 8, made under the Nurses Act of Quebec, CQLR, c. I-8.\n(3) [Equivalent quantity — cannabis] In the following provisions, the equivalency of a quantity of cannabis is to be determined in accordance with subsection 2(4) of the Act:\n(a) subsections 266(2), (3), (4), (6) and (7);\n(b) subsections 267(2) to (5);\n(c) paragraph 290(1)(e);\n(d) subsection 292(4);\n(e) subsection 293(1);\n(f) subparagraph 297(1)(e)(iii);\n(g) paragraph 322(1)(c);\n(h) paragraph 348(3)(a); and\n(i) subsection 350(2).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 264",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-264.html"
+  },
+  {
+    "id": "SOR-2018-144-s265",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "265",
+    "marginal_note": "Drugs containing cannabis",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Non-application",
+    "text": "265 This Part does not apply in respect of a drug containing cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 265",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-265.html"
+  },
+  {
+    "id": "SOR-2018-144-s266",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "266",
+    "marginal_note": "Possession in public place — adults",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Possession",
+    "text": "266\n(1) The following individuals are authorized to possess, in a public place, cannabis — other than cannabis plants or cannabis plant seeds — that has been obtained under the Act, subject to the applicable maximum amounts and purposes set out in this section:\n(a) an adult who is registered with a holder of a licence for sale on the basis of a medical document;\n(b) an adult who is a registered person;\n(c) an adult who, directly or indirectly, obtained the cannabis as an inpatient or outpatient of a hospital;\n(d) an adult who is named in a registration document or a registration certificate as being responsible for an individual referred to in paragraph (a) or (b) or 267(1)(a) or (b) and who possesses the cannabis for the medical purposes of that individual;\n(e) an adult who is responsible for an individual referred to in paragraph (c) or 267(1)(c) and who possesses the cannabis for the medical purposes of that individual; and\n(f) an adult who possesses the cannabis in the presence of an individual referred to in paragraph (a), (b) or (c) or 267(1)(a), (b) or (c) for the purpose of providing assistance in administering it to the individual.\n(2) [Client registered on basis of medical document] The maximum amount of cannabis that an adult referred to in paragraph (1)(a) is authorized to possess in a public place, for their own medical purposes, is an amount that is equivalent to the lesser of\n(a) 30 times the daily quantity of dried cannabis indicated in their registration document or, if they have more than one registration document, 30 times the total of the daily quantities indicated in the registration documents, and\n(b) 150 g of dried cannabis.\n(3) [Registered person] The maximum amount of cannabis that an adult referred to in paragraph (1)(b) is authorized to possess in a public place, for their own medical purposes, is an amount that is equivalent to the lesser of\n(a) 30 times the daily quantity of dried cannabis indicated in their registration certificate, and\n(b) 150 g of dried cannabis.\n(4) [Hospital patient] The maximum amount of cannabis that an adult referred to in paragraph (1)(c) is authorized to possess in a public place, for their own medical purposes, is an amount that is equivalent to the lesser of\n(a) 30 times the daily quantity of dried cannabis indicated on the hospital label that is applied to the container in which the cannabis was provided to or for them, and\n(b) 150 g of dried cannabis.\n(5) [Responsible adult] The maximum amount of cannabis that an adult referred to in paragraph (1)(d) or (e) is authorized to possess in a public place, for the medical purposes of the individual for whom they are responsible, is the maximum amount that the individual is authorized to possess under subsection (2), (3) or (4) or 267(2), (3) or (4), as the case may be.\n(6) [Adult providing assistance] The maximum amount of cannabis that an adult referred to in paragraph (1)(f) is authorized to possess in a public place, for the purpose of providing assistance in administering cannabis to the individual referred to in that paragraph, is an amount equivalent to the lesser of\n(a) the daily quantity of dried cannabis indicated in the individual’s registration document or registration certificate or on the hospital label that is applied to the container in which the cannabis was provided to or for the individual, as the case may be, or in the case where the individual has more than one registration document, or one or more registration documents and a registration certificate, the total of the daily quantities, and\n(b) 150 g of dried cannabis.\n(7) [Exception] This section does not authorize an adult who is referred to in more than one of paragraphs (1)(a) to (c) to possess, for their own medical purposes, more than the equivalent of 150 g of dried cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 266",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-266.html"
+  },
+  {
+    "id": "SOR-2018-144-s267",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "267",
+    "marginal_note": "Possession — young persons",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Possession",
+    "text": "267\n(1) The following young persons are authorized to possess cannabis — other than cannabis plants or cannabis plant seeds — that has been obtained under the Act, subject to the applicable maximum amounts and purposes set out in this section:\n(a) a young person who is registered with a holder of a licence for sale on the basis of a medical document;\n(b) a young person who is a registered person; and\n(c) a young person who, directly or indirectly, obtained the cannabis as an inpatient or outpatient of a hospital.\n(2) [Client registered on basis of medical document] The maximum amount of cannabis that a young person referred to in paragraph (1)(a) is authorized to possess, for their own medical purposes, is an amount that is equivalent to the lesser of\n(a) 30 times the daily quantity of dried cannabis indicated in their registration document or, if they have more than one registration document, 30 times the total of the daily quantities indicated in the registration documents, and\n(b) 150 g of dried cannabis.\n(3) [Registered person] The maximum amount of cannabis that a young person referred to in paragraph (1)(b) is authorized to possess, for their own medical purposes, is an amount that is equivalent to the lesser of\n(a) 30 times the daily quantity of dried cannabis indicated in their registration certificate, and\n(b) 150 g of dried cannabis.\n(4) [Hospital patient] The maximum amount of cannabis that a young person referred to in paragraph (1)(c) is authorized to possess, for their own medical purposes, is an amount that is equivalent to the lesser of\n(a) 30 times the daily quantity of dried cannabis indicated on the hospital label that is applied to the container in which the cannabis was provided to or for them, and\n(b) 150 g of dried cannabis.\n(5) [Exception] This section does not authorize a young person who is referred to in more than one of paragraphs (1)(a) to (c) to possess, for their own medical purposes, more than the equivalent of 150 g of dried cannabis.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 267",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-267.html"
+  },
+  {
+    "id": "SOR-2018-144-s268",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "268",
+    "marginal_note": "Cumulative quantities",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Possession",
+    "text": "268 Any quantity of cannabis that an individual is authorized to possess under section 266 or 267 is in addition to any other quantity of cannabis that the individual may possess under the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 268",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-268.html"
+  },
+  {
+    "id": "SOR-2018-144-s269",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "269",
+    "marginal_note": "Distribution of cannabis",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Distribution",
+    "text": "269\n(1) In addition to any other quantity of cannabis that they may distribute under the Act, an adult referred to in paragraph 266(1)(d) or (e) is authorized to distribute — but not send or otherwise indirectly make available — to the individual for whom they are responsible, or transport for that individual, a quantity of cannabis, other than cannabis plants or cannabis plant seeds, that does not exceed the maximum amount that the adult is authorized to possess under subsection 266(5).\n(2) [Assistance by adult] In addition to any other quantity of cannabis that they may distribute under the Act, an adult referred to in paragraph 266(1)(f) is authorized to administer, give, transfer, provide or otherwise directly make available to the individual to whom the assistance is being provided a quantity of cannabis, other than cannabis plants or cannabis plant seeds, that does not exceed the maximum amount that the adult is authorized to possess under subsection 266(6).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 269",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-269.html"
+  },
+  {
+    "id": "SOR-2018-144-s270",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "270",
+    "marginal_note": "Non-application of section 71 of Act",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Non-application of Section 71 of Act",
+    "text": "270 Despite section 71 of the Act, an authorization to possess, sell, distribute or produce cannabis that is conferred by this Part on an adult referred to in paragraphs 266(1)(a) to (f), a young person referred to in paragraphs 267(1)(a) to (c) or a designated person does not authorize an employee or agent or mandatary of the adult, young person or designated person — or a person who is acting under a contract with the adult, young person or designated person — to do anything that is prohibited by a provision of Division 1 of Part 1 of the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 270",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-270.html"
+  },
+  {
+    "id": "SOR-2018-144-s271",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "271",
+    "marginal_note": "Prohibition",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Health Care Practitioners",
+    "text": "271 A health care practitioner must not provide a medical document or issue a written order except as authorized under this Part.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 271",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-271.html"
+  },
+  {
+    "id": "SOR-2018-144-s272",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "272",
+    "marginal_note": "Authorization — health care practitioner",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Health Care Practitioners",
+    "text": "272\n(1) A health care practitioner is authorized, in respect of an individual who is under their professional treatment and if cannabis is required for the condition for which the individual is receiving treatment,\n(a) to provide a medical document;\n(b) while practising in a hospital, to issue a written order;\n(c) to administer to the individual a cannabis product, other than cannabis plants or cannabis plant seeds; or\n(d) to transfer to the individual, or to an adult who is responsible for them, a cannabis product, other than cannabis plants or cannabis plant seeds,\n(i) that has been received from a holder of a licence for sale or a licence for processing, and\n(ii) in respect of which the quantity of cannabis does not exceed the quantity that the individual or adult is authorized to possess under section 266 or 267, as the case may be.\n(2) [Possession in public place] A health care practitioner is authorized to possess a cannabis product, other than cannabis plants or cannabis plant seeds, in a public place if they have obtained it under the Act and require it for the practice of their profession in the province where they possess it.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 272",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-272.html"
+  },
+  {
+    "id": "SOR-2018-144-s273",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "273",
+    "marginal_note": "Medical document",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Health Care Practitioners",
+    "text": "273\n(1) A medical document that is provided under paragraph 272(1)(a) must indicate\n(a) the health care practitioner’s given name, surname, profession, business address and telephone number and, if applicable, their facsimile number and email address;\n(b) the province in which the health care practitioner is authorized to practise their profession and the number assigned by the province to that authorization;\n(c) the given name, surname and date of birth of the individual who is under the professional treatment of the health care practitioner;\n(d) the address of the location at which the individual consulted with the health care practitioner;\n(e) the daily quantity of dried cannabis, expressed in grams, that the health care practitioner authorizes for the individual; and\n(f) a period of use, specified as a number of days, weeks or months.\n(2) [Maximum period] The period of use specified in a medical document must not exceed one year.\n(3) [Signature and statement] A medical document must be signed and dated by the health care practitioner who is providing it and must include a statement confirming that the information in the document is correct and complete.\n(4) [Validity of medical document] A medical document is valid for the period of use specified in it, which period begins on\n(a) the date on which the individual referred to in paragraph (1)(c) is registered with a holder of a licence for sale on the basis of the document or, if there have been previous registrations on the basis of the document, the earliest registration date; or\n(b) if the individual referred to in paragraph (1)(c) uses the document to register with the Minister under Division 2 of this Part and has not previously been registered with a holder of a licence for sale on the basis of the document, the date of the registration with the Minister.\n(5) [Additional period of validity] Despite subsection (4), a medical document is valid for an additional period of six months beginning\n(a) on the day on which this subsection comes into force, if the document ceases to be valid under subsection (4) on or after March 13, 2020 but before the day on which this subsection comes into force; or\n(b) on the day after the day on which the document ceases to be valid under subsection (4) if the day on which the document ceases to be valid is on or after the day on which this subsection comes into force but before October 1, 2020.",
+    "history": "SOR/2020-149, s. 1",
+    "last_amended": "2020-06-26",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 273",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-273.html"
+  },
+  {
+    "id": "SOR-2018-144-s274",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "274",
+    "marginal_note": "Written order",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "Health Care Practitioners",
+    "text": "274 A written order that is issued under paragraph 272(1)(b) must be signed and dated by the health care practitioner and must indicate\n(a) the health care practitioner’s given name, surname and profession;\n(b) the given name and surname of the individual who is under the professional treatment of the health care practitioner; and\n(c) the daily quantity of dried cannabis, expressed in grams, that the health care practitioner authorizes for the individual.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 274",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-274.html"
+  },
+  {
+    "id": "SOR-2018-144-s275",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "275",
+    "marginal_note": "Alteration of documents",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "General Prohibitions",
+    "text": "275 It is prohibited to alter or deface a medical document or other document that is issued or provided under this Part.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 275",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-275.html"
+  },
+  {
+    "id": "SOR-2018-144-s276",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "276",
+    "marginal_note": "Obtaining from more than one source",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "",
+    "heading": "General Prohibitions",
+    "text": "276\n(1) It is prohibited to seek or obtain a cannabis product from more than one source at a time on the basis of the same medical document.\n(2) [Exception] Despite subsection (1), if a medical document forms the basis for a registration with the Minister under Division 2 of this Part, the registration certificate may be used to obtain\n(a) cannabis products, other than cannabis plants and cannabis plant seeds, from, or through, a single holder of a licence for sale; and\n(b) cannabis plants or cannabis plant seeds from one or more holders of a licence for sale.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 276",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-276.html"
+  },
+  {
+    "id": "SOR-2018-144-s277",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "277",
+    "marginal_note": "Notice to licensing authorities",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Notice to Licensing Authorities",
+    "text": "277\n(1) A holder of a licence for sale must, within 30 days after the issuance of their licence, provide a written notice to each provincial professional licensing authority and a copy to the Minister.\n(2) [Content of notice] The notice must contain\n(a) the name of the holder, the mailing address of the site specified in the licence and, if applicable, the holder’s email address; and\n(b) the effective date of the licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 277",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-277.html"
+  },
+  {
+    "id": "SOR-2018-144-s278",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "278",
+    "marginal_note": "Eligibility — client",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "278 An individual is eligible to be a client of a holder of a licence for sale only if the individual ordinarily resides in Canada.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 278",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-278.html"
+  },
+  {
+    "id": "SOR-2018-144-s279",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "279",
+    "marginal_note": "Registration application",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "279\n(1) Before registering an individual as a client, a holder of a licence for sale must receive a registration application, together with the original of the individual’s medical document or a copy of their registration certificate.\n(2) [Application on basis of medical document] An application that is submitted on the basis of a medical document must include\n(a) the applicant’s given name, surname and date of birth;\n(b) either\n(i) the address of the place in Canada where the applicant ordinarily resides, as well as, if applicable, their telephone number, facsimile number and email address, or\n(ii) if the applicant ordinarily resides in Canada but does not ordinarily reside at a specific place, the address as well as, if applicable, the telephone number, facsimile number and email address of a shelter, hostel or similar institution located in Canada that provides them with food, lodging or other social services;\n(c) the mailing address of the place referred to in paragraph (b) if different from the address provided under that paragraph;\n(d) if the place referred to in subparagraph (b)(i) is an establishment that is not a private residence, the type and name of the establishment;\n(e) an indication of whether the shipping address is to be\n(i) the address referred to in subparagraph (b)(i),\n(ii) the mailing address of the place referred to in subparagraph (b)(i), or\n(iii) if the health care practitioner who provided the medical document has consented to receive cannabis products on behalf of the applicant, the address of the health care practitioner;\n(f) if applicable, the given name, surname and date of birth of one or more adults who are responsible for the applicant; and\n(g) a statement signed and dated by the applicant, or an adult who is named under paragraph (f), confirming that\n(i) the applicant ordinarily resides in Canada,\n(ii) the information in the application is correct and complete,\n(iii) the medical document that forms the basis for the application has not, to the knowledge of the individual signing the statement, been altered,\n(iv) the medical document is not being used to seek or obtain cannabis products from another source,\n(v) in the case where the applicant is signing the statement, they intend to use any cannabis product that is supplied to them on the basis of the application only for their own medical purposes, and\n(vi) in the case where an adult who is named under paragraph (f) is signing the statement, they are responsible for the applicant.\n(3) [Application on basis of registration certificate] An application that is submitted on the basis of a registration certificate must include\n(a) the information referred to in paragraphs (2)(a) to (d), as applicable;\n(b) an indication of whether the application is being made to obtain\n(i) cannabis products, other than cannabis plants or cannabis plant seeds,\n(ii) cannabis plants or cannabis plant seeds, or both, or\n(iii) cannabis products referred to in both subparagraphs (i) and (ii);\n(c) if the application is being made to obtain cannabis products, other than cannabis plants or cannabis plant seeds, an indication of which of the addresses referred to in paragraph (2)(e) is to be the shipping address;\n(d) if the application is being made to obtain cannabis plants or cannabis plant seeds, an indication of whether the shipping address is to be\n(i) the address of the place where the applicant ordinarily resides,\n(ii) the address of the place where the designated person, if any, ordinarily resides, or\n(iii) the address of the site for the production of cannabis that is specified in the registration certificate; and\n(e) a statement signed and dated by the applicant, or an adult who is named in the registration certificate under paragraph 313(2)(c), confirming that\n(i) the applicant ordinarily resides in Canada,\n(ii) the information in the application is correct and complete,\n(iii) the copy of the registration certificate is an accurate reproduction of the original,\n(iv) if the application is being made to obtain cannabis products other than cannabis plants or cannabis plant seeds, the registration certificate is not being used to seek or obtain the cannabis products from another source,\n(v) in the case where the applicant is signing the statement, they intend to use any cannabis product that is supplied to them on the basis of the application only for their own medical purposes, and\n(vi) in the case where an adult who is named in the registration certificate is signing the statement, they are responsible for the applicant.\n(4) [Applicant without ordinary residence] If an institution’s address is included in the application in accordance with subparagraph (2)(b)(ii), the application must include a statement that is signed and dated by a manager of the institution confirming that it provides food, lodging or other social services to the applicant.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 279",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-279.html"
+  },
+  {
+    "id": "SOR-2018-144-s280",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "280",
+    "marginal_note": "Health care practitioner’s consent",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "280\n(1) If an application referred to in section 279 includes, as a shipping address, the address of the health care practitioner who provided the applicant with the medical document, the application must include a statement, signed and dated by the health care practitioner, consenting to receive cannabis products, other than cannabis plants and cannabis plant seeds, on the applicant’s behalf.\n(2) [Withdrawal of consent] If the applicant becomes a client of a holder of a licence for sale under this Division and the health care practitioner ceases to consent to receive cannabis products on the behalf of the client, the health care practitioner must send a written notice to that effect to the client and the holder.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 280",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-280.html"
+  },
+  {
+    "id": "SOR-2018-144-s281",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "281",
+    "marginal_note": "Verification of medical document",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "281\n(1) A holder of a licence for sale that intends to register an applicant whose application is based on a medical document must\n(a) verify that the medical document meets the requirements set out in subsections 273(1) to (3);\n(b) verify that, at the time the medical document was provided to the applicant, the individual who provided the document was a health care practitioner who was entitled to practise their profession in the province in which the applicant consulted with them; and\n(c) verify with the office of the individual referred to in paragraph (b) that the applicant consulted the individual and that the information set out in the medical document is correct and complete.\n(2) [Exception] The holder is not required to do the verification referred to in paragraph (1)(c) if the signature of the health care practitioner who provided the medical document is known to the holder.\n(3) [Uncertainty — previous registration] The holder must, if it appears that the applicant was previously registered on the basis of the medical document but the information referred to in subsection 288(1) does not appear on the medical document,\n(a) take reasonable steps to determine whether the applicant was previously registered on the basis of the medical document; and\n(b) in the case where they determine that the applicant was previously registered on the basis of the medical document,\n(i) take reasonable steps to determine the date on which the applicant was first registered on that basis; and\n(ii) if they determine the date referred to in subparagraph (i), ensure that it appears on the medical document in accordance with subsection 288(1).\n(4) [Date illegible or incomplete] The holder must, if a date of registration appears on the medical document but the date is illegible, incomplete or there is reason to doubt that it is accurate,\n(a) take reasonable steps to determine the date on which the applicant was first registered on the basis of the medical document; and\n(b) if they determine the date referred to in paragraph (a), ensure that it appears on the medical document in accordance with subsection 288(1) unless there are reasonable grounds to believe that the date that already appears on the medical document has been falsified.\n(5) [Unknown date] If the holder is, after taking the steps referred to in subparagraph (3)(b)(i) or paragraph (4)(a), unable to determine the date on which the applicant was first registered on the basis of the medical document, they must, if they proceed to register the applicant, indicate on the medical document the information referred to subsection 288(1) in accordance with the requirements set out in that subsection.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 281",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-281.html"
+  },
+  {
+    "id": "SOR-2018-144-s282",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "282",
+    "marginal_note": "Registration of client",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "282\n(1) A holder of a licence for sale may, subject to section 284, register an applicant as a client.\n(2) [Registration document and other information] A holder that registers an applicant as a client must provide them with\n(a) a registration document that contains the following information:\n(i) the name of the holder,\n(ii) the client’s given name, surname and date of birth,\n(iii) the given name and surname of the health care practitioner who provided the client’s medical document,\n(iv) the given name, surname and date of birth of any adults named in the application under paragraph 279(2)(f) or in the registration certificate under paragraph 313(2)(c), as the case may be,\n(v) an indication of whether the registration is based on a medical document or a registration certificate,\n(vi) the daily quantity of dried cannabis, expressed in grams, indicated in the medical document or registration certificate,\n(vii) in the case of a registration that is based on a medical document, the shipping address indicated in the application under paragraph 279(2)(e),\n(viii) in the case of a registration that is based on a registration certificate, the shipping address or addresses indicated in the application under paragraph 279(3)(c) or (d), or both, as applicable, and\n(ix) the date of expiry of the registration;\n(b) information that will permit them to use a unique identifier for the purpose of ordering cannabis; and\n(c) the current version of the document entitled Consumer Information — Cannabis, published by the Government of Canada on its website.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 282",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-282.html"
+  },
+  {
+    "id": "SOR-2018-144-s283",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "283",
+    "marginal_note": "Expiry of registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "283 A client’s registration with a holder of a licence for sale expires\n(a) if it is based on a medical document, at the end of the period of validity of the document, as determined in accordance with subsections 273(4) and (5); or\n(b) if it is based on a registration certificate, when the registration with the Minister expires.",
+    "history": "SOR/2020-149, s. 2",
+    "last_amended": "2020-06-26",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 283",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-283.html"
+  },
+  {
+    "id": "SOR-2018-144-s284",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "284",
+    "marginal_note": "Refusal to register",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Registration of Clients",
+    "text": "284\n(1) A holder of a licence for sale must refuse to register an applicant as a client if\n(a) the application does not meet the requirements set out in section 279 or, if applicable, subsection 280(1);\n(b) the holder has reasonable grounds to believe that false or misleading information has, or false or falsified documents have, been provided in, or in support of, the application;\n(c) the requirements set out in subsection 281(1) have not been met;\n(d) the medical document that forms the basis for the application is no longer valid;\n(e) the registration with the Minister that forms the basis for the application has expired or been revoked;\n(f) the given name, surname or date of birth of the applicant is different from the given name, surname or date of birth that appears on the medical document or the copy of the registration certificate that has been submitted; or\n(g) the health care practitioner who provided the medical document to the applicant notifies the holder in writing that the use of cannabis by the applicant is no longer supported for clinical reasons.\n(2) [Verification requirement] The holder must not refuse to register an applicant on the basis that there are reasonable grounds to believe that the medical document is false or falsified unless the holder has contacted the office of the health care practitioner whose name appears in the medical document to ask about the matters referred to in paragraph 281(1)(c).\n(3) [Notice of intention to refuse] If the holder proposes to refuse an applicant for a reason referred to in subsection (1) or a business reason, the holder must, without delay, send the applicant a written notice that sets out the reason for the proposed refusal.\n(4) [Opportunity to be heard] If the holder sends a notice under subsection (3), they must not refuse to register the applicant unless the applicant has had 10 days after the day on which the applicant receives the notice to provide reasons why the refusal is unfounded.\n(5) [Notice of refusal to register] If the holder is provided with reasons under subsection (4), they must, if they refuse to register the applicant, send the applicant a written notice of the refusal.\n(6) [Return of medical document] If the holder refuses to register an applicant whose application is based on a medical document, the holder must, without delay, return the medical document unless\n(a) it is clear that the document is false or falsified; or\n(b) the registration is refused for a reason referred to in paragraph (1)(d) or (g).\n(7) [Notice to Minister] If the holder refuses to register an applicant whose application is based on a registration certificate, the holder must, as soon as feasible, provide the Minister with a notice that includes the following information:\n(a) the given name, surname and date of birth of the registered person named in the certificate;\n(b) the registration number indicated in the certificate;\n(c) the date of the refusal; and\n(d) the reasons for the refusal.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 284",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-284.html"
+  },
+  {
+    "id": "SOR-2018-144-s285",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "285",
+    "marginal_note": "Amendment to registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Amendment to Registration",
+    "text": "285\n(1) If there is a change in respect of any of the information provided under section 279, the client — or, if applicable, an adult who is responsible for them — must, without delay, submit an application to amend the registration to the holder of the licence for sale unless the client has ceased to ordinarily reside in Canada.\n(2) [Content of application] The application must include the following information and documents:\n(a) the new information;\n(b) if there has been a change to the information referred to in paragraph 279(2)(a), proof of the change;\n(c) if applicable, the statement of the health care practitioner consenting to receive cannabis products on behalf of the client, as required by subsection 280(1);\n(d) if the application is being submitted by an adult who is responsible for the client but who is not a named responsible adult, the given name, surname and date of birth of the adult; and\n(e) a statement, signed and dated by the individual who is submitting the application, confirming that\n(i) the client ordinarily resides in Canada,\n(ii) the information included in the application is correct and complete,\n(iii) in the case where the individual who is signing the statement is not the client, they are responsible for the client, and\n(iv) in the case where the individual who is signing the statement is neither the client nor a named responsible adult, the client and any named responsible adults have been notified of the application.\n(3) [Condition] The new information that is included in the application under paragraph (2)(a) must meet the applicable requirements set out in section 279.\n(4) [Obligation to amend] The holder of the licence for sale must, if they receive an application that complies with subsections (2) and (3), amend the client’s registration and provide them with an updated registration document.\n(5) [New responsible adult] If a registration is amended on the basis of an application that is signed by an adult who is neither the client nor a named responsible adult, the name of the adult who signed the application must be included in the updated registration document.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 285",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-285.html"
+  },
+  {
+    "id": "SOR-2018-144-s286",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "286",
+    "marginal_note": "Revocation of registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Revocation of Registration",
+    "text": "286\n(1) A holder of a licence for sale must, without delay, revoke a client’s registration if\n(a) the client — or, if applicable, a named responsible adult — requests it;\n(b) the medical document that forms the basis for the registration is transferred to another holder of a licence for sale under section 287;\n(c) the holder has reasonable grounds to believe the client has ceased to ordinarily reside in Canada or ceased to have a shipping address in Canada;\n(d) the holder has reasonable grounds to believe that\n(i) the registration was made on the basis of false or misleading information provided in, or false or falsified documents provided in support of, the registration application, or\n(ii) false or misleading information was, or false or falsified documents were, provided in, or in support of, an amendment application under section 285;\n(e) the health care practitioner who provided the medical document notifies the holder in writing that the use of cannabis by the client is no longer supported for clinical reasons;\n(f) if the registration is based on a registration certificate, the holder becomes aware that the registration with the Minister has been revoked; or\n(g) the client dies.\n(2) [Revocation for business reason] A holder of a licence for sale may revoke a client’s registration for a business reason.\n(3) [Revocation of all registrations] A holder of a licence for sale whose licence is revoked must, without delay, revoke the registrations of all of their clients and send each client a written notice that sets out the reason for the revocation.\n(4) [Notice] Before revoking a registration under subsection (1) or (2), the holder must send the client a written notice that sets out the reason for the proposed revocation unless\n(a) the client has requested that the registration be revoked or that the medical document that forms the basis for the registration be transferred;\n(b) the named responsible adult, if any, who signed the most recent statement that was included in an application that was submitted under section 279 or 285 to the holder in respect of the client has requested that the registration be revoked or that the medical document that forms the basis for the registration be transferred;\n(c) the client — or, if applicable, the named responsible adult referred to in paragraph (b) — has consented to the transfer of the medical document that forms the basis for the registration;\n(d) the client has died; or\n(e) the holder has received a notice of revocation referred to in subsection 319(1) in respect of the client.\n(5) [Opportunity to be heard] If the holder sends a notice under subsection (4), the holder must not revoke the registration unless the client has had 10 days after the day on which they receive the notice to provide reasons why the revocation is unfounded.\n(6) [Medical document] If the holder revokes a registration that is based on a medical document, they must, without delay, return the document to the client unless\n(a) it is clear that the document is false or falsified; or\n(b) the registration is revoked for a reason referred to in paragraph (1)(b), (e) or (g).\n(7) [Notice to Minister] If the holder revokes a registration that is based on a registration certificate, they must, as soon as feasible, provide the Minister with a notice that includes the following information:\n(a) the given name, surname and date of birth of the registered person named in the certificate;\n(b) the registration number indicated in the certificate;\n(c) the date of the revocation; and\n(d) the reason for the revocation.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 286",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-286.html"
+  },
+  {
+    "id": "SOR-2018-144-s287",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "287",
+    "marginal_note": "Transfer of medical document",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Transfer of Medical Documents",
+    "text": "287\n(1) A holder of a licence for sale must, without delay, transfer the medical document that forms the basis for a client’s registration to another holder of a licence for sale if\n(a) the client — or, if applicable, a named responsible adult — requests, or consents to, the transfer;\n(b) the holder to which the document is to be transferred consents to the transfer; and\n(c) no revocation of the registration is pending for a reason referred to in any of paragraphs 286(1)(c) to (g).\n(2) [Requirement to send information] The holder that transfers the medical document must send the information contained in the client’s registration document to the holder to which the document is transferred.\n(3) [Requirement to register] The holder to which the medical document is transferred must, after receiving the information referred to in subsection (2), register the client and comply with the requirements set out in subsection 282(2).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 287",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-287.html"
+  },
+  {
+    "id": "SOR-2018-144-s288",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "288",
+    "marginal_note": "Requirement to indicate date of registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Indication of Date of Registration",
+    "text": "288\n(1) A holder of a licence for sale must, before returning a medical document under subsection 286(6) or transferring such a document under section 287, indicate the following information on the document in indelible ink if no date of registration appears on the document:\n(a) the date on which the client was registered, in the order of day, month and year, preceded by the words “date of registration” or “date d’inscription”; and\n(b) the name of the holder.\n(2) [Previously registered clients] For greater certainty, the obligation in subsection (1) applies in respect of the medical document of an individual who was not registered under this Part but who is a client of the holder by virtue of subsection 158(7) of the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 288",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-288.html"
+  },
+  {
+    "id": "SOR-2018-144-s289",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "289",
+    "marginal_note": "Authorization to sell",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Sale of Cannabis to Clients",
+    "text": "289\n(1) Subject to the other provisions of these Regulations, a holder of a licence for sale is authorized to sell cannabis products to a client — or, if applicable, to a named responsible adult — if the holder has received from the client or the named responsible adult\n(a) a written purchase order that complies with subsection (2); or\n(b) a verbal purchase order that has been recorded in accordance with subsection (3).\n(2) [Written purchase order] A written purchase order must contain the following information:\n(a) the date on which it is placed;\n(b) the given name, surname and date of birth of the client;\n(c) the given name and surname of the individual placing the order;\n(d) the shipping address specified in the client’s registration document for the cannabis products that are being ordered;\n(e) the client’s unique identifier; and\n(f) the names assigned by the holder of the licence for sale to the cannabis products being ordered, the quantities desired and the brand names.\n(3) [Verbal purchase order] The record of a verbal purchase order must be in writing and contain the following information:\n(a) the information referred to in paragraphs (2)(a) to (f);\n(b) an order number; and\n(c) the name of the individual with whom the order was placed.\n(4) [New medical document or registration certificate] For greater certainty,\n(a) the authorization to sell cannabis products that is conferred by subsection (1) applies only in respect of the medical document or registration certificate that forms the basis for the client’s registration;\n(b) if the client wishes to obtain cannabis products from the holder on the basis of a different medical document or registration certificate, they must submit to the holder a new registration application that meets the requirements set out in section 279 and be registered on the basis of that document or certificate; and\n(c) sections 280 to 284 apply in respect of a registration application referred to in paragraph (b).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 289",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-289.html"
+  },
+  {
+    "id": "SOR-2018-144-s290",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "290",
+    "marginal_note": "Refusal — purchase order",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Sale of Cannabis to Clients",
+    "text": "290\n(1) A holder of a licence for sale must refuse to fill a purchase order — and must not ask a holder of a licence for processing or cultivation to fill it — if\n(a) the order does not meet the requirements of section 289;\n(b) any of the information referred to in paragraph 289(2)(b), (c) or (d) does not correspond to the information set out in the client’s registration document;\n(c) the client’s unique identifier referred to in paragraph 289(2)(e) is not correct;\n(d) the client’s registration has expired or been revoked;\n(e) the order specifies cannabis products, other than cannabis plants or cannabis plant seeds, in respect of which the quantities of cannabis exceed the equivalent of 150 g of dried cannabis;\n(f) in the case of a client who is registered on the basis of a medical document, the order specifies a quantity of cannabis plants or cannabis plant seeds;\n(g) the order specifies a total quantity of cannabis plants or cannabis plant seeds that, taking into account the seed-to-plant ratio specified in subsection (2), exceeds the maximum number of plants, determined in accordance with section 325, that are authorized to be under production by virtue of the client’s registration with the Minister; or\n(h) the order has been previously filled.\n(2) [Seed-to-plant ratio] For the purpose of paragraph (1)(g), three cannabis plant seeds are equivalent to one cannabis plant.\n(3) [Notice of refusal] If the holder of the licence refuses to fill a purchase order, they must, except in the case of a refusal for a reason referred to in paragraph (1)(d), send the client a written notice that sets out the reason for the refusal.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 290",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-290.html"
+  },
+  {
+    "id": "SOR-2018-144-s291",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "291",
+    "marginal_note": "Sending or delivery — client",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Sale of Cannabis to Clients",
+    "text": "291\n(1) A holder of a licence for sale that sells a cannabis product under section 289 is authorized to send or deliver it to the relevant shipping address that is specified in the client’s registration document unless, in the case where the shipping address is the address of a health care practitioner,\n(a) the holder has received a written notice from the health care practitioner indicating that they have ceased to consent to receive cannabis products on the client’s behalf; or\n(b) the holder has received a notice issued by the Minister under section 335 that names the health care practitioner and that has not been retracted.\n(2) [Prohibition] A holder of a licence for sale that receives a notice referred to in paragraph (1)(a) or (b) must not ask a holder of a licence for processing to send or deliver cannabis products to a client whose shipping address is the address of the health care practitioner who sent the notice or is named in it, as the case may be.\n(3) [Notice to holder of processing licence] A holder of a licence for sale that has asked a holder of a licence for processing to send or deliver cannabis products to the address of a health care practitioner must, without delay, provide the holder of the processing licence with a written notice if, within 48 hours after making the request, the holder of the sale licence receives\n(a) a notice referred to in paragraph (1)(a) from the health care practitioner; or\n(b) a notice referred to in paragraph (1)(b) that names the health care practitioner.\n(4) [Prohibition — licence for processing] A holder of a licence for processing that receives a notice under subsection (3) must not send or deliver the cannabis products that they had been asked to send or deliver.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 291",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-291.html"
+  },
+  {
+    "id": "SOR-2018-144-s292",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "292",
+    "marginal_note": "Return of cannabis products",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Return and Replacement of Cannabis",
+    "text": "292\n(1) An individual to whom cannabis products are sold under section 289 — or a designated person to whom cannabis plants or cannabis plant seeds are sent or delivered under section 291 — may return the cannabis products if the holder of the licence for sale accepts the return.\n(2) [Manner of return] The individual who is returning the cannabis products must, subject to subsection (3), send them or have them delivered to the holder of the licence for sale or the holder of a licence for processing or cultivation, as indicated by the holder of the licence for sale.\n(3) [Health care practitioner] In the case of cannabis products that were transferred to the individual by a health care practitioner who had consented under subsection 280(1) to receive them, the individual who is returning the cannabis products may, with the consent of the health care practitioner, give them, send them or have them delivered to the health care practitioner.\n(4) [Parcel — requirements] The individual who is returning the cannabis products must, if they are sending or having delivered cannabis plants — or other cannabis products in respect of which the total quantity of cannabis exceeds the equivalent of 30 g of dried cannabis,\n(a) prepare the parcel in a manner that ensures the security of its contents, such that\n(i) it will not open or permit the escape of its contents during handling and transportation,\n(ii) it is sealed so that it cannot be opened without the seal being broken,\n(iii) except in the case of cannabis plants, it prevents the escape of odours associated with cannabis plant material, and\n(iv) it prevents its contents from being identified without it being opened; and\n(b) use a method that ensures the tracking and safekeeping of the parcel during transportation.\n(5) [Return by health care practitioner] A health care practitioner must ensure that the requirements set out in paragraphs (4)(a) and (b) are met if they are sending or having delivered cannabis products referred to in subsection (4) that have been returned to them under subsection (3).",
+    "history": "SOR/2019-206, s. 68",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 292",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-292.html"
+  },
+  {
+    "id": "SOR-2018-144-s293",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "293",
+    "marginal_note": "Replacement of returned cannabis",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Return and Replacement of Cannabis",
+    "text": "293\n(1) A holder of a licence for sale to which cannabis products, other than cannabis plants or cannabis plant seeds, are returned in accordance with section 292 may replace them with cannabis products, other than cannabis plants or cannabis plant seeds, in respect of which the total quantity of cannabis does not exceed the equivalent of 150 g of dried cannabis.\n(2) [Plants or seeds] A holder of a licence for sale to which cannabis plants or cannabis plant seeds are returned in accordance with section 292 may replace them with a quantity of cannabis plants or cannabis plant seeds, or both, that does not exceed, taking into account the seed-to-plant ratio specified in subsection 290(2), the maximum number of plants, determined in accordance with section 325, that are authorized to be under production under the client’s registration with the Minister.\n(3) [Processing licence] A holder of a licence for processing may replace cannabis products that have been returned in accordance with section 292 with cannabis products in respect of which the total quantity of cannabis, according to information provided by the holder of the licence for sale, does not exceed the applicable quantity of cannabis referred to in subsection (1) or (2).\n(4) [Cultivation licence] A holder of a licence for cultivation may replace cannabis plants or cannabis plant seeds that have been returned in accordance with section 292 with a quantity of cannabis plants or cannabis plant seeds, or both, that, according to information provided by the holder of the licence for sale, does not exceed the quantity of cannabis plants or cannabis plant seeds that could be replaced by the holder of the licence for sale under subsection (2).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 293",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-293.html"
+  },
+  {
+    "id": "SOR-2018-144-s294",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "294",
+    "marginal_note": "Sale of cannabis accessories to young persons",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Sale, Display and Promotion to Young Persons",
+    "text": "294 A holder of a licence for sale is authorized to sell a cannabis accessory — other than a cannabis accessory referred to in section 31 of the Act or a device referred to in subsection 202(2) — to a young person if the holder takes reasonable steps to ensure that the young person is authorized to possess cannabis under section 267.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 294",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-294.html"
+  },
+  {
+    "id": "SOR-2018-144-s295",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "295",
+    "marginal_note": "Display — young persons",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Sale, Display and Promotion to Young Persons",
+    "text": "295\n(1) A holder of a licence for sale is authorized to display a cannabis product, or a package or label of a cannabis product, in a manner that may result in the cannabis product, package or label being seen by a young person if the holder takes reasonable steps to ensure that any such young person is authorized to possess cannabis under section 267.\n(2) [Cannabis accessories — young persons] A holder of a licence for sale that sells a cannabis accessory is authorized to display it, or its package or label, in a manner that may result in the cannabis accessory, package or label being seen by a young person if the holder takes reasonable steps to ensure that any such young person is authorized to possess cannabis under section 267.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 295",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-295.html"
+  },
+  {
+    "id": "SOR-2018-144-s296",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "296",
+    "marginal_note": "Promotion of cannabis products — young persons",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Sale, Display and Promotion to Young Persons",
+    "text": "296\n(1) A holder of a licence for sale that promotes a cannabis product by means of informational promotion or brand-preference promotion that is communicated by means of a telecommunication is exempt from the condition set out in paragraph 17(2)(c) of the Act if they have taken reasonable steps to ensure that the promotion cannot be accessed by a young person other than a young person who is authorized to possess cannabis under section 267.\n(2) [Promotion of cannabis accessories — young persons] A holder of a licence for sale that promotes a cannabis accessory by means of informational promotion or brand-preference promotion that is communicated by means of a telecommunication is exempt from the condition set out in paragraph 17(3)(c) of the Act if they have taken reasonable steps to ensure that the promotion cannot be accessed by a young person other than a young person who is authorized to possess cannabis under section 267.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 296",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-296.html"
+  },
+  {
+    "id": "SOR-2018-144-s297",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "297",
+    "marginal_note": "Monthly reports",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Reports to Minister",
+    "text": "297\n(1) A holder of a licence for sale must, on or before the 15th day of each month, provide the Minister with a report that contains the following information:\n(a) the number of clients who had a valid registration on the last day of the previous month;\n(b) the number of clients who, in the previous month, had their medical document transferred to another holder of a licence for sale or returned to them at their request or at the request of a named responsible adult;\n(c) in respect of the medical documents that formed the basis for registrations that were valid on the last day of the previous month,\n(i) the average daily quantity of dried cannabis, expressed in grams,\n(ii) the median daily quantity of dried cannabis, expressed in grams, and\n(iii) the highest daily quantity of dried cannabis, expressed in grams;\n(d) the number of applicants whom the holder refused to register during the previous month, including the number of them who were refused for each of the following reasons:\n(i) the application was incomplete,\n(ii) the holder had reasonable grounds to believe that false or misleading information was, or false or falsified documents were, provided in, or in support of, the application, and\n(iii) the medical document or registration certificate that formed the basis for the application was not valid;\n(e) the number of purchase orders referred to in subsection 289(1) that the holder refused to fill during the previous month, including the number of them that were refused for each of the following reasons:\n(i) the purchase order was incomplete,\n(ii) the client’s registration had expired or been revoked,\n(iii) the purchase order specified cannabis products, other than cannabis plants or cannabis plant seeds, in respect of which the quantities of cannabis exceeded the equivalent of 150 g of dried cannabis, and\n(iv) the cannabis product specified in the purchase order was unavailable;\n(f) the given name, surname, profession and business address of each health care practitioner who provided a medical document referred to in paragraph (c), together with the province in which the health care practitioner was authorized to practise their profession at the time they signed the document and the number assigned by the province to that authorization; and\n(g) the number of medical documents referred to in paragraph (c) that were signed by each health care practitioner referred to in paragraph (f).\n(2) [Definition of health care practitioner] In this section, health care practitioner means an individual who is, or was, a medical practitioner or nurse practitioner.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 297",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-297.html"
+  },
+  {
+    "id": "SOR-2018-144-s298",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "298",
+    "marginal_note": "Disclosure to police",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Disclosure to Third Parties",
+    "text": "298\n(1) A holder of a licence for sale must, if they are provided with an individual’s given name, surname, and date of birth by a member of a Canadian police force who requests information in the course of an investigation under the Act, disclose the following information to the police force as soon as feasible and no later than 72 hours after receiving the request:\n(a) an indication of whether the individual is a client of the holder or a named responsible adult in respect of such a client;\n(b) in the case where the individual is an individual referred to in paragraph (a),\n(i) an indication of whether the client is a registered person and, if so, the classes of cannabis that the client is permitted to obtain by virtue of their registration with the holder, and\n(ii) the daily quantity of dried cannabis that is specified in the client’s registration document in accordance with subparagraph 282(2)(a)(vi).\n(2) [Use of information] Information provided under this section must be used only for the purposes of the investigation or the administration or enforcement of the Act or these Regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 298",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-298.html"
+  },
+  {
+    "id": "SOR-2018-144-s299",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "299",
+    "marginal_note": "Disclosure to licensing authority",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Disclosure to Third Parties",
+    "text": "299\n(1) A holder of a licence for sale must disclose, in writing and as soon as feasible, factual information about a health care practitioner — in relation to cannabis — that they have obtained under the Act or the Controlled Drugs and Substances Act to\n(a) the provincial professional licensing authority for a province in which the health care practitioner is, or was, entitled to practise if the licensing authority submits to the holder a written request that sets out the health care practitioner’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting an investigation by the authority; or\n(b) the provincial professional licensing authority for a province in which the health care practitioner is not entitled to practise if the licensing authority submits to the holder\n(i) a written request that sets out the health care practitioner’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the health care practitioner has applied to the licensing authority to practise in that province, or\n(B) the licensing authority has reasonable grounds to believe that the health care practitioner is practising in that province without being authorized to do so.\n(2) [Factual information] The factual information that may be requested includes information — including patient information — contained in, or in respect of, any medical document that was signed by the health care practitioner.\n(3) [Exception] Despite subsection (2), the factual information that may be requested does not include information relating to an individual who\n(a) is or was registered as a client of the holder on the basis of a registration with the Minister under Division 2 of this Part; or\n(b) in the case where the holder was a licensed producer under the former Access to Cannabis for Medical Purposes Regulations, was registered as a client of the licensed producer under section 133 of those Regulations on the basis of a registration with the Minister under Part 2 of those Regulations.\n(4) [Secure transmission] The holder must ensure that the information that they disclose under this section is securely transmitted in an electronic format that is accessible to the provincial professional licensing authority.\n(5) [Definition of health care practitioner] In this section, health care practitioner means an individual who is, or was, a medical practitioner or nurse practitioner.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 299",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-299.html"
+  },
+  {
+    "id": "SOR-2018-144-s300",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "300",
+    "marginal_note": "Quarterly reports",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Disclosure to Third Parties",
+    "text": "300\n(1) A provincial professional licensing authority may submit a written request to a holder of a licence for sale to obtain information, on a quarterly basis, in respect of each client who is registered with the holder on the basis of a medical document that was signed by a health care practitioner who\n(a) was, at the time that they signed the medical document, entitled to practise the profession regulated by the licensing authority in the province in question; and\n(b) was consulted in that province.\n(2) [Report] A holder that has received a request referred to in subsection (1) must, after the end of each quarter and in accordance with subsection (3), provide the provincial professional licensing authority with a report containing the following information in respect of each client referred to in subsection (1) who was validly registered at any time during the relevant quarter, together with details of any changes to the information that occurred during the quarter:\n(a) the client’s given name, surname and date of birth;\n(b) the postal code for the address that was provided under paragraph 279(2)(b), together with the province specified in the address;\n(c) the given name, surname and business address of the health care practitioner who signed the medical document, together with the number assigned by the province to the health care practitioner’s authorization to practise;\n(d) the daily quantity of dried cannabis specified in the medical document;\n(e) the period of use specified in the medical document;\n(f) the date on which the medical document was signed by the health care practitioner; and\n(g) for each shipment of cannabis products that was sent or delivered during the quarter,\n(i) the date it was sent or delivered,\n(ii) the quantity of cannabis that was sent or delivered, expressed in grams, and\n(iii) the class of cannabis set out in Schedule 4 to the Act to which the cannabis products belong.\n(3) [Quarterly deadlines] The report must be provided to the provincial professional licensing authority no later than\n(a) April 30 of a given year for the quarter beginning on January 1 and ending on March 31 of that year;\n(b) July 31 of a given year for the quarter beginning on April 1 and ending on June 30 of that year;\n(c) October 31 of a given year for the quarter beginning on July 1 and ending on September 30 of that year; and\n(d) January 31 of a given year for the quarter beginning on October 1 and ending on December 31 of the previous year.\n(4) [First report] For greater certainty, the first quarter in respect of which a report must be provided is the quarter in which the request is received from the provincial professional licensing authority.\n(5) [Notice] If the holder has no information to include in a report for a quarter, they must send a notice to that effect to the provincial professional licensing authority by the relevant deadline referred to in subsection (3).\n(6) [Cessation of activities] If the holder ceases to conduct activities, they must, despite subsection (3), provide the provincial professional licensing authority with the report for the quarter in which the activities cease within 30 days after ceasing them.\n(7) [Cancellation] The provincial professional licensing authority may, at any time, send the holder a notice cancelling the request referred to in subsection (1), in which case the final quarter in respect of which a report must be provided is the one that precedes the quarter in which the notice is received.\n(8) [Transmission and format] A holder, or former holder, that provides a report to a provincial professional licensing authority under this section must transmit it securely in an electronic format that is accessible to the licensing authority.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 300",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-300.html"
+  },
+  {
+    "id": "SOR-2018-144-s301",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "301",
+    "marginal_note": "Verifications",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Retention of Documents",
+    "text": "301\n(1) A holder of a licence for sale must, each time that they do verifications under subsection 281(1), retain a document that contains details of the verifications and of any measures taken under subsections 281(3) to (5).\n(2) [Retention period] The document must be retained for at least two years after the day on which it is prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 301",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-301.html"
+  },
+  {
+    "id": "SOR-2018-144-s302",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "302",
+    "marginal_note": "Documents relating to registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Retention of Documents",
+    "text": "302\n(1) A holder of a licence for sale must retain\n(a) each registration application that they receive under subsection 279(1), together with\n(i) in the case of an application that is based on a medical document, the original of the medical document or, in the case where the medical document has been returned under subsection 284(6) or 286(6) or transferred under subsection 287(1), a copy of it that includes, if applicable, the information referred to in section 288, and\n(ii) in the case of an application that is based on a registration certificate, the copy of the certificate;\n(b) a copy of each registration document that they provide under paragraph 282(2)(a) and of each updated registration document that they provide under subsection 285(4);\n(c) each amendment application referred to in section 285 that they receive;\n(d) a copy of each notice that they send or provide under subsection 284(3), (5) or (7), 286(3), (5) or (7), 290(3) or 291(3);\n(e) each notice referred to in paragraph 291(1)(a) or (b) that they receive; and\n(f) each notification referred to in paragraph 284(1)(g) or 286(1)(e) that they receive.\n(2) [Retention periods] The documents referred to in subsection (1) must be retained\n(a) in the case of documents referred to in paragraphs (1)(a), (c), (e) and (f), for at least two years after the day on which they are received; and\n(b) in the case of the copies referred to in paragraphs (1)(b) and (d), for at least two years after the day on which the registration document or notice was provided or sent.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 302",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-302.html"
+  },
+  {
+    "id": "SOR-2018-144-s303",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "303",
+    "marginal_note": "Steps — young persons",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Retention of Documents",
+    "text": "303 A holder of a licence for sale must maintain documentation as to the steps that they take to satisfy the conditions set out in sections 294 to 296 and retain each version of the documentation for at least two years after the day on which it is replaced by a new version or, if it has not been replaced, for at least two years after the day on which the licence expires or is revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 303",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-303.html"
+  },
+  {
+    "id": "SOR-2018-144-s304",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "304",
+    "marginal_note": "Purchase orders",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Retention of Documents",
+    "text": "304\n(1) A holder of a licence for sale must retain, in respect of each purchase order referred to in section 289 that they fill or cause to be filled, a document that contains the following information:\n(a) the given name, surname and date of birth of the client;\n(b) the given name and surname of the individual who placed the purchase order;\n(c) the date on which the purchase order was placed;\n(d) the names they have assigned to the cannabis products that are sent or delivered and the brand names;\n(e) the quantity of cannabis that is sent or delivered;\n(f) the date on which the cannabis products are sent or delivered; and\n(g) the address to which the cannabis products are sent or delivered.\n(2) [Retention period] The holder must retain the document — together with the relevant written purchase order or, in the case of a verbal purchase order, the record referred to in subsection 289(3) — for at least two years after the day on which the document is prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 304",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-304.html"
+  },
+  {
+    "id": "SOR-2018-144-s305",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "305",
+    "marginal_note": "Communications with licensing authorities",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 1 - Holders of Licence for Sale",
+    "heading": "Retention of Documents",
+    "text": "305\n(1) A holder of a licence for sale must retain\n(a) a copy of each notice that they provide to a provincial professional licensing authority under section 277, together with the copy that they provide to the Minister under that section;\n(b) in respect of each request that they receive from a provincial professional licensing authority under subsection 299(1),\n(i) a copy of the request, together with any supporting documentation received,\n(ii) a written record of the date on which the request and any documentation are received,\n(iii) a copy of the information that they disclose in response to the request,\n(iv) a written record of the date on which the information is disclosed, and\n(v) a written record of the steps that are taken to ensure that the information is securely transmitted to the authority;\n(c) a copy of each request or notice referred to in section 300 that they receive from a provincial professional licensing authority, together with a written record of the date on which it is received;\n(d) a copy of each report that they provide to a provincial professional licensing authority under section 300, together with a written record of the date on which it is provided and the steps that are taken to ensure that it is securely transmitted; and\n(e) a copy of any notice that they send to a provincial professional licensing authority under subsection 300(5).\n(2) [Retention periods] The documents referred to in subsection (1) must be retained for at least two years after\n(a) in the case of the documents referred to in paragraph (1)(a), the day on which the notice is provided to the licensing authority;\n(b) in the case of the documents referred to in paragraph (1)(b), the day on which the information is disclosed to the licensing authority;\n(c) in the case of documents referred to in paragraph (1)(c), the day on which the request or notice is received from the licensing authority;\n(d) in the case of documents referred to in paragraph (1)(d), the day by which the holder is required to provide the report to the licensing authority; and\n(e) in the case of a notice referred to in paragraph (1)(e), the end of the quarter to which the notice relates.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 305",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-305.html"
+  },
+  {
+    "id": "SOR-2018-144-s306",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "306",
+    "marginal_note": "Adjacent land",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "Interpretation",
+    "text": "306 For the purposes of paragraphs 312(3)(g) and 326(1)(b), a parcel of land is considered to be adjacent to another parcel of land if its boundary has at least one point in common with the boundary of the other parcel of land.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 306",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-306.html"
+  },
+  {
+    "id": "SOR-2018-144-s307",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "307",
+    "marginal_note": "Signature and statement",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "General Provisions",
+    "text": "307\n(1) An application that is submitted under this Division must be signed and dated by the individual who is submitting it and must include a statement by the individual confirming that the information included in the application is correct and complete.\n(2) [Responsible adult] If the application is signed by an adult who is responsible for the applicant, it must include a statement by the adult confirming that they are responsible for the applicant.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 307",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-307.html"
+  },
+  {
+    "id": "SOR-2018-144-s308",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "308",
+    "marginal_note": "Additional information",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "General Provisions",
+    "text": "308 The Minister may, on receiving an application under this Division, require the submission of any additional information that pertains to the information contained in the application and that is necessary for the Minister to consider the application.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 308",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-308.html"
+  },
+  {
+    "id": "SOR-2018-144-s309",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "309",
+    "marginal_note": "Eligibility – registered person",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "309\n(1) An individual is eligible to be a registered person only if they ordinarily reside in Canada.\n(2) [Eligibility – production for own medical purposes] An individual is eligible to produce cannabis for their own medical purposes as a registered person only if they are an adult.\n(3) [Prior offences] An individual is not eligible to produce cannabis for their own medical purposes as a registered person if, within the preceding 10 years, they have been convicted, as an adult, of\n(a) a sale, distribution or export offence that was committed while they were authorized to produce cannabis under this Division;\n(b) a designated cannabis offence that was committed while they were authorized under the Controlled Drugs and Substances Act — other than under the former Marihuana Medical Access Regulations — to produce a substance that was referred to in item 1 of Schedule II to that Act, as that item read immediately before the coming into force of subsection 204(1) of the Act;\n(c) a designated marihuana offence that was committed while they were authorized to produce marihuana\n(i) under the Controlled Drugs and Substances Act, other than under the former Access to Cannabis for Medical Purposes Regulations, or\n(ii) by virtue of an injunction order issued by a court; or\n(d) an offence committed outside Canada that, if committed in Canada, would have constituted an offence referred to in any of paragraphs (a) to (c).\n(4) [Definitions] The following definitions apply in this section.\ndesignated cannabis offence means\n(a) an offence — in relation to a substance that was referred to in item 1 of Schedule II to the Controlled Drugs and Substances Act, as that item read immediately before the coming into force of subsection 204(1) of the Act — under section 5 of the Controlled Drugs and Substances Act, or under section 6 of that Act except with respect to importation; or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). (infraction désignée relativement au chanvre indien)\ndesignated marihuana offence means\n(a) an offence, in relation to marihuana, under section 5 of the Controlled Drugs and Substances Act, or under section 6 of that Act except with respect to importation; or\n(b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). (infraction désignée relativement à la marihuana)\nformer Marihuana Medical Access Regulations means the regulations made by Order in Council P.C. 2001-1146 of June 14, 2001 and registered as SOR/2001-227. (ancien Règlement sur l’accès à la marihuana à des fins médicales)\nmarihuana means the substance referred to as “Cannabis (marihuana)” in subitem 1(2) of Schedule II to the Controlled Drugs and Substances Act, as that subitem read immediately before the coming into force of subsection 204(1) of the Act. (marihuana)\nsale, distribution or export offence means\n(a) an offence under subsection 9(1) or (2), 10(1) or (2) or 11(1) or (2) of the Act, with the exception of an offence under subsection 11(1) with respect to importation;\n(b) an offence under subsection 14(1) of the Act in respect of the commission of an offence referred to in paragraph (a); or\n(c) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a) or (b). (infraction relative à la vente, à la distribution ou à l’exportation)",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 309",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-309.html"
+  },
+  {
+    "id": "SOR-2018-144-s310",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "310",
+    "marginal_note": "Single registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "310 An individual is not eligible to be registered under this Division more than once at any one time.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 310",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-310.html"
+  },
+  {
+    "id": "SOR-2018-144-s311",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "311",
+    "marginal_note": "Eligibility — designated person",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "311\n(1) An individual is eligible to be a designated person only if they are an adult who ordinarily resides in Canada.\n(2) [Prior offences] An individual is not eligible to be a designated person if, within the preceding 10 years, they\n(a) have been convicted, as an adult, of a designated offence or a controlled substance offence;\n(b) have been convicted, as an adult, of an offence committed outside Canada that, if committed in Canada, would have constituted an offence referred to in paragraph (a);\n(c) were a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act, in respect of an offence referred to in paragraph (a); or\n(d) received a sentence — for an offence they committed outside Canada when they were at least 14 years old but less than 18 years old that, if committed in Canada, would have constituted an offence referred to in paragraph (a) — that was longer than the maximum youth sentence that could have been imposed under the Youth Criminal Justice Act for such an offence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 311",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-311.html"
+  },
+  {
+    "id": "SOR-2018-144-s312",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "312",
+    "marginal_note": "Registration application",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "312\n(1) Before registering an individual under this Division, the Minister must receive an application for registration and the original of the individual’s medical document.\n(2) [Basic information] The registration application must contain\n(a) the applicant’s given name, surname and date of birth;\n(b) unless the applicant intends to produce cannabis for their own medical purposes, either\n(i) the address of the place in Canada where the applicant ordinarily resides, as well as, if applicable, their telephone number, facsimile number and email address, or\n(ii) if the applicant ordinarily resides in Canada but does not ordinarily reside at a specific place, the address, as well as, if applicable, the telephone number, facsimile number and email address of a shelter, hostel or similar institution, located in Canada, that provides them with food, lodging or other social services;\n(c) the mailing address of the place referred to in paragraph (b) if different from the address provided under that paragraph;\n(d) if the place referred to in subparagraph (b)(i) is an establishment that is not a private residence, the type and name of the establishment;\n(e) if applicable, the given name, surname and date of birth of one or more adults who are responsible for the applicant, including any adult who is signing the application;\n(f) an indication that the individual who is signing the application will\n(i) comply with the possession limit referred to in section 266 that applies to them, and\n(ii) if they are not the applicant, take reasonable steps to ensure that the applicant will comply with the possession limits that apply to them;\n(g) an indication of whether\n(i) the applicant intends to produce cannabis for their own medical purposes,\n(ii) cannabis is to be produced for the medical purposes of the applicant by a designated person, or\n(iii) cannabis will not be produced under the registration; and\n(h) if the applicant intends to produce cannabis for their own medical purposes, or to have it produced by a designated person, an indication that the individual who is signing the application will\n(i) take reasonable steps to ensure the security of the cannabis in their possession that they are authorized to produce, or that is produced for the medical purposes of the applicant, under this Division, and\n(ii) if they are not the applicant, ensure that the applicant takes reasonable steps to ensure the security of the cannabis in the applicant’s possession that has been produced under this Division.\n(3) [Production for own medical purposes] If the applicant intends to produce cannabis for their own medical purposes, the application must also include\n(a) the address of the place in Canada where they ordinarily reside, as well as, if applicable, their telephone number, facsimile number and email address;\n(b) if applicable, the information referred to in paragraphs (2)(c) and (d) as it relates to the place referred to in paragraph (a);\n(c) an indication that, within the 10 years preceding the application, they have not been convicted, as an adult, of an offence referred to in subsection 309(3);\n(d) an indication that they will comply with the limit on the number of cannabis plants under production, as specified in the registration certificate to be issued under subsection 313(1);\n(e) the full address of the site where the proposed production of cannabis plants is to be conducted;\n(f) an indication of whether the proposed production area is\n(i) entirely indoors,\n(ii) entirely outdoors, or\n(iii) partly indoors and partly outdoors; and\n(g) if there is to be any outdoor production, an indication that the site referred to in paragraph (e) is not adjacent to a school, public playground, daycare facility or other public place frequented mainly by young persons.\n(4) [Production by designated person] If cannabis is to be produced by a designated person, the application must include a declaration by the designated person that contains\n(a) the information referred to in paragraph (2)(a) and subparagraph (2)(b)(i) — and, if applicable, paragraphs (2)(c) and (d) — in respect of that person;\n(b) the information referred to in paragraphs (3)(e) to (g);\n(c) an indication that\n(i) within the 10 years preceding the day on which the declaration is made, they have not been convicted of an offence referred to in paragraph 311(2)(a) or (b) or received a sentence referred to in paragraph 311(2)(c) or (d),\n(ii) they will take reasonable steps to ensure the security of the cannabis in their possession that they produce under this Division, and\n(iii) they will comply with the limit on the number of cannabis plants under production, as specified in the document to be provided under subsection 313(3); and\n(d) a document, issued by a Canadian police force within the 90 days preceding the date on which the application is submitted, establishing that, within the 10 years preceding the date on which the document is issued, the designated person has not been convicted of an offence referred to in paragraph 311(2)(a) or received a sentence referred to in paragraph 311(2)(c).\n(5) [Signature and statement — designated person] The declaration must be signed and dated by the designated person and must include a statement by them confirming that the information contained in the declaration is correct and complete.\n(6) [Consent of owner] If the proposed site for the production of cannabis plants is not the ordinary place of residence of, and is not owned by, the applicant or, if applicable, the designated person, the application must include\n(a) the full name, address and telephone number of the owner of the site; and\n(b) a declaration, signed and dated by the site’s owner — or, if the owner is a corporation, by an authorized representative of the owner — consenting to the production of cannabis at the site.\n(7) [Applicant without ordinary residence] If an institution’s address is included in the application in accordance with subparagraph (2)(b)(ii), the application must include a statement that is signed and dated by a manager of the institution confirming that it provides food, lodging or other social services to the applicant.",
+    "history": "SOR/2019-206, s. 69",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 312",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-312.html"
+  },
+  {
+    "id": "SOR-2018-144-s313",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "313",
+    "marginal_note": "Registration with Minister",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "313\n(1) If the requirements set out in section 312 are met, the Minister must, subject to section 317, register the applicant and issue them a registration certificate.\n(2) [Registration certificate] The registration certificate must contain the following information:\n(a) the given name, surname and date of birth of the registered person and, if applicable, the designated person;\n(b) the address specified in the application under paragraph 312(2)(b) and, if applicable, the address of the place where the designated person ordinarily resides;\n(c) the given name, surname and date of birth of any adults who are named in the application under paragraph 312(2)(e);\n(d) a unique registration number;\n(e) the name of the health care practitioner who provided the medical document that forms the basis for the registration;\n(f) the daily quantity of dried cannabis, expressed in grams, that is specified in the medical document that forms the basis for the registration;\n(g) the maximum quantity of dried cannabis, expressed in grams, that the registered person is authorized to possess by virtue of the registration, as determined in accordance with subsection 266(3) or 267(3), as the case may be;\n(h) the effective date of the registration;\n(i) the date of expiry of the registration;\n(j) if applicable, the type of production that is authorized, namely, production by the registered person or production by a designated person;\n(k) if applicable, the full address of the site where the production of cannabis plants is authorized by virtue of the registration;\n(l) if applicable, an indication of whether the authorized production area is entirely indoors, entirely outdoors or partly indoors and partly outdoors; and\n(m) if applicable, the maximum number of cannabis plants, determined in accordance with section 325, that may be under production at the production site by virtue of the registration and, if applicable, the maximum number of plants for each indoor and outdoor production period.\n(3) [Document for designated person] If a designated person is named in the registration certificate, the Minister must provide them with a document containing information relating to the production of cannabis that is authorized, including the information referred to in paragraphs (2)(g) to (m) and the given name and surname of any adults who are named in the registration certificate under paragraph (2)(c).",
+    "history": "SOR/2020-149, s. 3",
+    "last_amended": "2020-06-26",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 313",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-313.html"
+  },
+  {
+    "id": "SOR-2018-144-s313.1",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "313.1",
+    "marginal_note": "Expiry of registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "313.1 The registration of a registered person expires at the end of the period of validity of the medical document that forms the basis for the registration, as determined in accordance with subsections 273(4) and (5).",
+    "history": "SOR/2020-149, s. 4",
+    "last_amended": "2020-06-26",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 313.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-313.1.html"
+  },
+  {
+    "id": "SOR-2018-144-s314",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "314",
+    "marginal_note": "Application to renew registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "314\n(1) To renew a registration, the registered person, or an adult who is responsible for them, must\n(a) submit an application to the Minister that includes the registration number and the information and documents required under subsections 312(2) to (7); and\n(b) ensure that a new medical document is sent to the Minister.\n(2) [Extension of registration] If the Minister has received an application and medical document under subsection (1) but has not notified the applicant of the Minister’s decision in respect of the application before the current registration expires, the registration remains valid until the Minister notifies the applicant — and, in the case of a refusal to renew the registration, the designated person, if any — of the decision.\n(3) [Renewal] If a renewal application has been submitted in accordance with paragraph (1)(a) and the Minister has received a new medical document under paragraph (1)(b), the Minister must, subject to section 317,\n(a) renew the registration;\n(b) provide the registered person with a new registration certificate; and\n(c) if there is a designated person, provide them with an updated version of the document referred to in subsection 313(3).\n(4) [Effect of renewal] For greater certainty, a renewed registration replaces the previous one.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 314",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-314.html"
+  },
+  {
+    "id": "SOR-2018-144-s315",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "315",
+    "marginal_note": "Application to amend registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "315\n(1) Subject to subsection (2), to amend any of the information in a registration certificate, the registered person, or an adult who is responsible for them, must submit an application to the Minister that includes\n(a) the registration number;\n(b) a description of the proposed amendment and the supporting reasons for it;\n(c) the information and documents referred to in section 312 that are relevant to the proposed amendment;\n(d) the effective date of the event that has necessitated the application; and\n(e) if there has been a change to the given name or surname of an individual who is named in the registration certificate under paragraph 313(2)(a) or (c), proof of the change.\n(2) [New medical document] An amendment application cannot be submitted in respect of a new medical document.\n(3) [Amendment] If an application is submitted in accordance with subsection (1), the Minister must, subject to section 317,\n(a) amend the registration;\n(b) provide the registered person with an amended registration certificate; and\n(c) if there is a designated person, provide them with an updated version of the document referred to in subsection 313(3).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 315",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-315.html"
+  },
+  {
+    "id": "SOR-2018-144-s316",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "316",
+    "marginal_note": "Consequences of renewal or amendment",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "316\n(1) If, as a result of the renewal or amendment of a registration, an individual ceases to be a designated person, the Minister must notify them of the loss of their authorization to produce cannabis under the registration.\n(2) [Change of location] If, as a result of a renewal or amendment, the location of the authorized site for the production of cannabis plants — or the place of residence of the registered person or designated person — is changed, the Minister may specify the period during which the registered person or, if applicable, the designated person is authorized to transport cannabis from the former site or place of residence to the new site or place of residence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 316",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-316.html"
+  },
+  {
+    "id": "SOR-2018-144-s317",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "317",
+    "marginal_note": "Refusal to register, renew or amend",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "317\n(1) The Minister must refuse to register an applicant or to renew or amend a registration if\n(a) the applicant is not eligible under subsection 309(1) or section 310;\n(b) the medical document that forms the basis for the application does not meet all of the requirements of section 273 or is no longer valid;\n(c) at the time the medical document was provided to the applicant, the individual who provided it\n(i) was not a health care practitioner, or\n(ii) was not entitled to practise their profession in the province in which the applicant consulted with them;\n(d) the given name, surname or date of birth of the applicant is different from the given name, surname or date of birth that appears on the medical document;\n(e) the health care practitioner who provided the medical document notifies the Minister in writing that the use of cannabis by the applicant is no longer supported for clinical reasons;\n(f) the Minister has reasonable grounds to believe that false or misleading information has, or false or falsified documents have, been provided in, or in support of, the application;\n(g) the registration, renewal or amendment would result in the applicant or, if applicable, the designated person being authorized to produce cannabis plants under more than two registrations;\n(h) the registration, renewal or amendment would result in the proposed site for the production of cannabis plants being authorized under more than four registrations;\n(i) in the case where the applicant intends to produce cannabis for their own medical purposes, the applicant is not eligible under subsection 309(2) or (3); and\n(j) in the case where cannabis is to be produced by a designated person, the individual who has been designated is not eligible under section 311.\n(2) [Power to refuse] The Minister may refuse to register an applicant or renew or amend a registration if, in the case where cannabis is to be produced by the applicant or a designated person, the registration, renewal or amendment is likely to create a risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.\n(3) [Notice and opportunity to be heard] Before refusing to register an applicant or refusing to amend or renew a registration, the Minister must send the applicant a written notice that sets out the reason for the proposed refusal and give them an opportunity to be heard.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 317",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-317.html"
+  },
+  {
+    "id": "SOR-2018-144-s318",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "318",
+    "marginal_note": "Revocation of registration",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "318\n(1) The Minister must revoke a registration if\n(a) the registered person is not eligible under section 309;\n(b) the designated person is not eligible under section 311;\n(c) the registration was issued, amended or renewed on the basis of false or misleading information or false or falsified documents;\n(d) the health care practitioner who provided the medical document that forms the basis for the registration notifies the Minister in writing that the use of cannabis by the registered person is no longer supported for clinical reasons;\n(e) the registered person — or an adult who is named in the registration certificate under paragraph 313(2)(c) — requests, in writing, that the registration be revoked; or\n(f) the registered person dies.\n(2) [Revocation of excess registrations] If a site for the production of cannabis plants is authorized under more than four registrations, the Minister must revoke the excess registrations.\n(3) [Power to revoke] The Minister may revoke a registration if, in the case where the registered person or designated person is authorized to produce cannabis, the Minister has reasonable grounds to believe that the revocation is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity.\n(4) [Conditions of revocation] Before revoking a registration, the Minister must\n(a) in the case where it is to be revoked for a reason set out in any of paragraphs (1)(a) to (d) or subsection (2) or (3),\n(i) send the registered person a written notice that sets out the reason for the proposed revocation, and\n(ii) give them an opportunity to be heard; and\n(b) if applicable, send the designated person a written notice of the proposed revocation.\n(5) [Effect of revocation] For greater certainty, if a registration is revoked, the activities that were previously authorized under Subdivision B by virtue of the registration cease to be authorized.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 318",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-318.html"
+  },
+  {
+    "id": "SOR-2018-144-s319",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "319",
+    "marginal_note": "Notice of revocation",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION A - Registration, Renewal, Amendment and Revocation",
+    "text": "319\n(1) If a registration is revoked and the Minister is aware that the registration has formed the basis for a registration with a holder of a licence for sale under Division 1 of this Part, the Minister must provide the holder with a notice of revocation that includes the following information:\n(a) the given name, surname and date of birth of the individual whose registration has been revoked;\n(b) the registration number of the revoked registration; and\n(c) the date of the revocation.\n(2) [Requirement to notify] A holder of a licence for sale that is notified under subsection (1) must, if within the previous 48 hours they have asked a holder of a licence for processing or cultivation to send or deliver cannabis products to, or for, the individual whose registration has been revoked, notify the holder of the licence for processing or cultivation, in writing, without delay.\n(3) [Prohibition] A holder of a licence for processing or cultivation that is notified under subsection (2) must not send or deliver the cannabis products that they had been asked to send or deliver.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 319",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-319.html"
+  },
+  {
+    "id": "SOR-2018-144-s320",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "320",
+    "marginal_note": "Definition of production site",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "320\n(1) In this Subdivision, production site means\n(a) in respect of a registered person, the site, if any, for the production of cannabis plants that is specified in their registration certificate under paragraph 313(2)(k); and\n(b) in respect of a designated person, the site for the production of cannabis plants that is specified in the document that the person receives under subsection 313(3).\n(2) [Cumulative quantities] For greater certainty,\n(a) the quantities of cannabis that a registered person is authorized to obtain by cultivation, propagation and harvesting, or to send, deliver, transport or possess, by virtue of a registration under this Division are in addition to any other quantities that they are permitted to obtain by cultivation, propagation and harvesting, or to send, deliver, transport or possess, under the Act; and\n(b) the quantities of cannabis that a designated person is authorized to obtain by cultivation, propagation and harvesting, or to send, deliver, transport, sell or possess, by virtue of a registration under this Division are in addition to any other quantities that they are permitted to obtain by cultivation, propagation and harvesting, or to send, deliver, transport, sell or possess, under the Act.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 320",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-320.html"
+  },
+  {
+    "id": "SOR-2018-144-s321",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "321",
+    "marginal_note": "Production by registered person",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "321\n(1) A registered person who is registered to produce cannabis for their own medical purposes is, in accordance with the registration and the provisions of this Division, authorized to\n(a) obtain by cultivation, propagation and harvesting at the production site a quantity of cannabis plants that does not exceed the maximum number of plants that is specified in the registration certificate under paragraph 313(2)(m);\n(b) if the production site is different from the place where the registered person ordinarily resides,\n(i) subject to subsection 326(2), transport directly from the place of residence to the production site a total quantity of cannabis plants and cannabis plant seeds that, taking into account the seed-to-plant ratio specified in subsection 290(2), does not exceed the equivalent of the maximum number of plants that is specified in the registration certificate under paragraph 313(2)(m), and\n(ii) transport cannabis, other than cannabis plants or cannabis plant seeds, directly from the production site to the place of residence; and\n(c) if the registration has been renewed or amended and, as a result, the location of the production site or the place of residence of the registered person is changed, transport cannabis directly from the former production site or place of residence to the new production site or place of residence within any period that the Minister may specify under subsection 316(2).\n(2) [Possession of cannabis] A registered person referred to in subsection (1) is authorized to possess the cannabis that they are authorized to obtain by cultivation, propagation and harvesting or to transport under that subsection.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 321",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-321.html"
+  },
+  {
+    "id": "SOR-2018-144-s322",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "322",
+    "marginal_note": "Production by designated person",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "322\n(1) A designated person is, in accordance with the registration and the provisions of this Division, authorized to\n(a) obtain by cultivation, propagation and harvesting at the production site a quantity of cannabis plants that does not exceed the maximum number of plants that is specified in the document that the designated person receives under subsection 313(3);\n(b) if the production site is different from the place where the designated person ordinarily resides,\n(i) subject to subsection 326(2), transport directly from the place of residence to the production site a total quantity of cannabis plants and cannabis plant seeds that, taking into account the seed-to-plant ratio specified in subsection 290(2), does not exceed the equivalent of the maximum number of plants that is specified in the document that the designated person receives under subsection 313(3), and\n(ii) transport cannabis, other than cannabis plants or cannabis plant seeds, directly from the production site to the place of residence;\n(c) send, deliver, transport or sell to the registered person — or an adult who is named in the document that the designated person receives under subsection 313(3) — a quantity of cannabis, other than cannabis plants or cannabis plant seeds, that does not exceed the equivalent of the maximum quantity of dried cannabis that is specified in the document; and\n(d) if the registration has been renewed or amended and, as a result, the location of the production site or the place of residence of the designated person is changed, transport cannabis directly from the former production site or place of residence to the new production site or place of residence within any period that the Minister may specify under subsection 316(2).\n(2) [Parcel — requirements] A designated person who sends or has cannabis delivered under paragraph (1)(c) must\n(a) prepare the parcel in a manner that ensures the security of its contents, such that\n(i) it will not open or permit the escape of its contents during handling or transportation,\n(ii) it is sealed so that it cannot be opened without the seal being broken,\n(iii) it prevents the escape of odours associated with cannabis plant material, and\n(iv) it prevents the contents from being identified without it being opened; and\n(b) use a method that ensures the tracking and safekeeping of the parcel during transportation.\n(3) [Possession of cannabis] A designated person is authorized to\n(a) possess the cannabis plants and cannabis plant seeds that they are authorized to obtain by cultivation, propagation and harvesting or to transport under paragraph (1)(a), (b) or (d); and\n(b) possess in a public place the cannabis, other than cannabis plants or cannabis plant seeds, that they are authorized to send, deliver, transport or sell under paragraphs (1)(b) to (d).",
+    "history": "SOR/2019-206, s. 70",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 322",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-322.html"
+  },
+  {
+    "id": "SOR-2018-144-s323",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "323",
+    "marginal_note": "Participation by registered person",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "323 If a designated person is specified in a registration certificate, the registered person may, if they are an adult, participate in the activities that the designated person is authorized to conduct under subsection 322(1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 323",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-323.html"
+  },
+  {
+    "id": "SOR-2018-144-s324",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "324",
+    "marginal_note": "Former designated person",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "324 An individual who ceases to be a designated person may, within seven days after ceasing to be designated, conduct the activities referred to in paragraph 322(1)(c) in accordance with that paragraph unless the registration has expired or has been revoked.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 324",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-324.html"
+  },
+  {
+    "id": "SOR-2018-144-s325",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "325",
+    "marginal_note": "Maximum number of plants",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "325\n(1) If the production area is entirely indoors, the maximum number of cannabis plants that may be under production at a production site by virtue of a registration is determined by the formula\nis the daily quantity of dried cannabis, expressed in grams, indicated in the medical document that forms the basis for the registration;\nis 30 g, being the expected yield of dried cannabis per plant; and\nis a constant equal to 1, representing the growth cycle of a cannabis plant from seeding to harvesting.\n(2) [Outdoor production only] If the production area is entirely outdoors, the maximum number of cannabis plants that may be under production at a production site by virtue of a registration is determined by the formula\nis the daily quantity of dried cannabis, expressed in grams, indicated in the medical document that forms the basis for the registration;\nis 250 g, being the expected yield of dried cannabis per plant; and\nis a constant equal to 1, representing the growth cycle of a cannabis plant from seeding to harvesting.\n(3) [Indoor and outdoor production] If the production area is partly indoors and partly outdoors, the maximum number of cannabis plants that may be under production at a production site by virtue of a registration is determined\n(a) for the indoor production period, by the formula\nis the daily quantity of dried cannabis, expressed in grams, indicated in the medical document that forms the basis for the registration,\nis 30 g, being the expected yield of dried cannabis per plant, and\nis a constant equal to 1, representing the growth cycle of a cannabis plant from seeding to harvesting; and\n(b) for the outdoor production period, by the formula\nis the daily quantity of dried cannabis, expressed in grams, indicated in the medical document that forms the basis for the registration,\nis 250 g, being the expected yield of dried cannabis per plant, and\nis a constant equal to 1, representing the growth cycle of a cannabis plant from seeding to harvesting.\n(4) [Rounding] If the maximum number of cannabis plants determined under this section is not a whole number, it is to be rounded to the next highest whole number.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 325",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-325.html"
+  },
+  {
+    "id": "SOR-2018-144-s326",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "326",
+    "marginal_note": "Prohibition — production of plants",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION B - Production",
+    "text": "326\n(1) An individual who is authorized to produce cannabis plants under this Division must not cultivate, propagate or harvest them\n(a) indoors and outdoors at the same time; or\n(b) outdoors if the production site is adjacent to a school, public playground, daycare facility or other public place frequented mainly by young persons.\n(2) [Time limit — transportation of plants] If the production site of an individual who is authorized to produce cannabis plants under this Division is different from the place where the individual ordinarily resides, the individual must not transport to the production site cannabis plants that were ordered in accordance with section 289 if it has been more than seven days after the individual received the plants at their place of residence.",
+    "history": "SOR/2019-206, s. 71",
+    "last_amended": "2019-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 326",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-326.html"
+  },
+  {
+    "id": "SOR-2018-144-s327",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "327",
+    "marginal_note": "Security of cannabis and documents",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION C - Security Obligations",
+    "text": "327\n(1) A registered person who is authorized to produce cannabis, or for whom cannabis may be produced by a designated person, under this Division — or, if applicable, any adult who is named in the registration certificate of the registered person — must\n(a) take reasonable steps to ensure the security of\n(i) the cannabis in their possession that was produced under this Division, and\n(ii) the registration certificate, if they possess it;\n(b) report the theft or loss of anything referred to in paragraph (a) to a police force within 24 hours after becoming aware of the theft or loss; and\n(c) report the theft or loss of anything referred to in paragraph (a) to the Minister, in writing, within 72 hours after becoming aware of the theft or loss and include confirmation that the requirement set out in paragraph (b) has been complied with.\n(2) [Designated person] The requirements set out in subsection (1) also apply to a designated person in respect of\n(a) cannabis in their possession that they produced under this Division; and\n(b) the document referred to in subsection 313(3).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 327",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-327.html"
+  },
+  {
+    "id": "SOR-2018-144-s328",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "328",
+    "marginal_note": "Disclosure to licensing authorities",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION D - Disclosure of Information",
+    "text": "328\n(1) At any time after receiving a medical document that forms the basis for an application under this Division, the Minister may disclose, in respect of the health care practitioner who is named in the medical document, the following information to the provincial professional licensing authority for the province identified in the medical document under paragraph 273(1)(b):\n(a) the given name, surname and business address of the health care practitioner, together with the number assigned by the province to the health care practitioner’s authorization to practise;\n(b) the daily quantity of dried cannabis that is specified in the medical document; and\n(c) the name of the province that is specified in the application under paragraph 312(2)(b).\n(2) [Disclosure after registration] At any time after registering an individual under this Division, the Minister may disclose, in respect of the health care practitioner who is named in the medical document that forms the basis for the registration, the following information to the provincial professional licensing authority for the province identified in the document under paragraph 273(1)(b):\n(a) the given name, surname and date of birth of the individual who is or was registered with the Minister;\n(b) the postal code for the address of the place indicated in the medical document as the place where the individual ordinarily resides;\n(c) the period of use that is specified in the medical document; and\n(d) the date on which the medical document was signed by the health care practitioner.\n(3) [Definition of health care practitioner] In this section, health care practitioner means an individual who is, or was, a medical practitioner or nurse practitioner.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 328",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-328.html"
+  },
+  {
+    "id": "SOR-2018-144-s329",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "329",
+    "marginal_note": "Disclosure to police",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 2 - Registration with Minister",
+    "heading": "SUBDIVISION D - Disclosure of Information",
+    "text": "329 The Minister may disclose any of the following information to a Canadian police force, or a member of a Canadian police force, that requests the information in the course of an investigation under the Act, on condition that the information is used only for the purposes of the investigation or the administration and enforcement of the Act or these Regulations:\n(a) in respect of a named individual, whether the individual is a registered person, a designated person or an adult who is named in a registration certificate under paragraph 313(2)(c);\n(b) in respect of a specified address, whether the address is\n(i) the place where a registered person or designated person ordinarily resides and, if so, the name of that person and the registration number, or\n(ii) the site where the production of cannabis plants is authorized under a registration and, if so, the registration number, the name of the individual who is authorized to produce and, if that individual is a designated person and the registered person is an adult, the name of the registered person; and\n(c) in respect of a registration,\n(i) the given name, surname and date of birth of the registered person and, if applicable, the designated person and any adult who is named in the registration certificate under paragraph 313(2)(c),\n(ii) the full address of the place where the registered person and, if applicable, the designated person ordinarily reside,\n(iii) the registration number,\n(iv) the maximum quantity of dried cannabis that the registered person is authorized to possess, as indicated in the registration certificate,\n(v) the effective date and date of expiry of the registration,\n(vi) if the registration remains valid by virtue of subsection 314(2), the status of the renewal application,\n(vii) the full address of the site where the production of cannabis plants is authorized,\n(viii) whether the authorized production area is indoors, outdoors or partly indoors and partly outdoors, and\n(ix) the maximum number of cannabis plants that may be produced at the production site and, if applicable, the maximum number of cannabis plants that may be produced for each indoor and outdoor production period.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 329",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-329.html"
+  },
+  {
+    "id": "SOR-2018-144-s330",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "330",
+    "marginal_note": "Security of cannabis products",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "330 A health care practitioner must, in respect of cannabis products that they possess for the practice of their profession,\n(a) take reasonable steps to protect them from theft or loss; and\n(b) report any theft or loss to the Minister within 10 days after becoming aware of the theft or loss.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 330",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-330.html"
+  },
+  {
+    "id": "SOR-2018-144-s331",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "331",
+    "marginal_note": "Returned cannabis products",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "331\n(1) A health care practitioner must, if they accept cannabis products that are returned under subsection 292(3), retain a document that contains the following information:\n(a) the name of the individual who is returning the cannabis products;\n(b) the address of the location at which the cannabis products are received;\n(c) the date on which they are received;\n(d) the quantity of cannabis that is received; and\n(e) a description of the cannabis products, including their brand names.\n(2) [Exceptions] The health care practitioner is not required to include the information referred to in paragraphs (1)(d) and (e) if\n(a) they are unable to ascertain the information without unsealing a parcel that meets the requirements of paragraph 292(4)(a) and the parcel is subsequently sent or delivered to the holder of the licence that originally sold or distributed the cannabis products to or for the client; or\n(b) in the case of a cannabis accessory that contains cannabis, they are unable to ascertain the information.\n(3) [Retention period] The document must be retained for at least two years after the day on which it is prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 331",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-331.html"
+  },
+  {
+    "id": "SOR-2018-144-s332",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "332",
+    "marginal_note": "Former health care practitioner",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "332 If an individual ceases to be a health care practitioner, they must, in respect of any document that they were required to retain under this Part and for which the retention period has not yet ended,\n(a) ensure that the document continues to be retained until the end of the retention period; and\n(b) notify the Minister, in writing, of the address of the place of business at which the document is retained and of any subsequent change to the address.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 332",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-332.html"
+  },
+  {
+    "id": "SOR-2018-144-s333",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "333",
+    "marginal_note": "Disclosure to licensing authority",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "333 The Minister must disclose, in writing, factual information about a health care practitioner — in relation to cannabis — that has been obtained under the Act or the Controlled Drugs and Substances Act to\n(a) the provincial professional licensing authority for a province in which the health care practitioner is, or was, entitled to practise if\n(i) the licensing authority submits to the Minister a written request that sets out the health care practitioner’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting an investigation by the authority,\n(ii) the Minister has reasonable grounds to believe that the health care practitioner has contravened, in relation to cannabis, a rule of conduct established by the licensing authority,\n(iii) the Minister becomes aware that the health care practitioner has been convicted of\n(A) a designated offence,\n(B) a controlled substance offence in relation to cannabis,\n(C) a contravention of the former Access to Cannabis for Medical Purposes Regulations or the former Marihuana for Medical Purposes Regulations, or\n(D) a contravention of the Narcotic Control Regulations in relation to cannabis, or\n(iv) the Minister has reasonable grounds to believe that the health care practitioner has contravened this Part or the former Access to Cannabis for Medical Purposes Regulations, the former Marihuana for Medical Purposes Regulations or — in relation to cannabis — the Narcotic Control Regulations; and\n(b) the provincial professional licensing authority for a province in which the health care practitioner is not entitled to practise if the licensing authority submits to the Minister\n(i) a written request that sets out the health care practitioner’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the health care practitioner has applied to the licensing authority to practise in that province, or\n(B) the licensing authority has reasonable grounds to believe that the health care practitioner is practising in that province without being authorized to do so.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 333",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-333.html"
+  },
+  {
+    "id": "SOR-2018-144-s334",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "334",
+    "marginal_note": "Definition of health care practitioner",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "334 In sections 335 to 337, health care practitioner means\n(a) an individual who is entitled under the laws of a province to practise medicine in that province; or\n(b) an individual who meets the requirements of paragraph (a) of the definition nurse practitioner in subsection 264(1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 334",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-334.html"
+  },
+  {
+    "id": "SOR-2018-144-s335",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "335",
+    "marginal_note": "Notice from Minister",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "335\n(1) The Minister must, in the circumstances set out in subsection (2), issue a notice to the persons and pharmacies specified in subsection (3) advising them, as applicable, that\n(a) the holders of a licence for sale and the holders of a licence for processing that receive the notice must not send cannabis products to the health care practitioner who is named in the notice;\n(b) any medical document that is signed by the health care practitioner who is named in the notice must not form the basis for registering a client if the medical document is signed after the day on which the notice is issued; and\n(c) pharmacists practising in the notified pharmacies must not distribute or sell cannabis products on the basis of a medical document signed by, or a written order issued by, the health care practitioner who is named in the notice if the medical document is signed, or the written order is issued, after the day on which the notice is issued.\n(2) [Circumstances — mandatory issuance] The notice must be issued if\n(a) the health care practitioner who is named in the notice has asked the Minister, in writing, to issue it;\n(b) the health care practitioner who is named in the notice has contravened, in relation to cannabis, a rule of conduct established by the provincial professional licensing authority for the province in which the health care practitioner is practising and the licensing authority has asked the Minister, in writing, to issue the notice;\n(c) the health care practitioner who is named in the notice has been convicted of\n(i) a designated offence,\n(ii) a contravention of these Regulations,\n(iii) a controlled substance offence in relation to cannabis,\n(iv) a contravention of the former Access to Cannabis for Medical Purposes Regulations or the former Marihuana for Medical Purposes Regulations, or\n(v) a contravention of the Narcotic Control Regulations in relation to cannabis; or\n(d) the health care practitioner who is named in the notice has been named in a notice issued under subsection 189(2) or (4).\n(3) [Recipients of notice] A notice that is issued under this section must be issued to\n(a) the health care practitioner who is named in the notice;\n(b) all holders of a licence for sale and holders of a licence for processing;\n(c) all hospital pharmacies in the province in which the health care practitioner who is named in the notice is entitled to practise and is practising;\n(d) the provincial professional licensing authority for the province in which the health care practitioner who is named in the notice is entitled to practise; and\n(e) on request, the provincial professional licensing authority for any province other than the province referred to in paragraph (d).\n(4) [Power to issue notice] The Minister may issue a notice referred to in subsection (1) if he or she has reasonable grounds to believe that the health care practitioner who is named in the notice\n(a) has conducted an activity referred to in section 272 other than in accordance with that section;\n(b) has provided a medical document, or issued a written order, that contains false or misleading information;\n(c) has, on more than one occasion, provided themselves with a medical document or issued a written order for themselves, contrary to accepted medical practice;\n(d) has, on more than one occasion, conducted an activity referred to in section 272 in respect of their spouse, common-law partner, parent or child, including a child adopted in fact, contrary to accepted medical practice; or\n(e) is unable to account for a quantity of cannabis for which they were responsible under this Part, the Narcotic Control Regulations or the former Access to Cannabis for Medical Purposes Regulations.\n(5) [Preconditions] Before issuing a notice under subsection (4), the Minister must\n(a) consult with the provincial professional licensing authority for the province in which the health care practitioner to whom the notice relates is entitled to practise;\n(b) send to the health care practitioner a written notice that sets out the reasons why a notice is being considered and give him or her an opportunity to present reasons why the notice should not be issued; and\n(c) consider\n(i) any reasons that have been presented by the health care practitioner under paragraph (b),\n(ii) the compliance history of the health care practitioner in respect of the Act, the Controlled Drugs and Substances Act and the regulations made or continued under either Act, and\n(iii) whether the actions of the health care practitioner pose a significant risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 335",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-335.html"
+  },
+  {
+    "id": "SOR-2018-144-s336",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "336",
+    "marginal_note": "Retraction of notice",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Health Care Practitioners",
+    "text": "336\n(1) The Minister must retract a notice that was issued under section 335 if\n(a) the health care practitioner who is named in the notice has requested in writing that it be retracted;\n(b) the health care practitioner has provided a letter from the provincial professional licensing authority for the province in which the health care practitioner is entitled to practise that states that the authority consents to the retraction of the notice;\n(c) in the case where the notice was issued at the request of the health care practitioner, one year has elapsed since the notice was issued; and\n(d) in the case where the notice was issued in the circumstance referred to in paragraph 335(2)(d), the notice that was issued under subsection 189(2) or (4) has been retracted under subsection 190(1).\n(2) [Requirement to notify] If the Minister retracts a notice issued under section 335, he or she must notify, in writing, the persons and pharmacies to which it was issued.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 336",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-336.html"
+  },
+  {
+    "id": "SOR-2018-144-s337",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "337",
+    "marginal_note": "Prohibitions — notified pharmacies",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "337\n(1) A pharmacist who is practising in a pharmacy that has received a notice issued under section 335 must not distribute or sell cannabis products on the basis of a medical document signed, or a written order issued, by the health care practitioner who is named in the notice unless the medical document is signed, or the written order is issued, before the day on which the notice is issued.\n(2) [Prohibition — pharmacist named in notice] A pharmacist who is practising in a pharmacy that has received a notice issued under section 344 must not distribute or sell cannabis products to the pharmacist who is named in the notice.\n(3) [Effect of retraction] The prohibitions referred to in subsections (1) and (2) cease to apply if the notice is retracted.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 337",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-337.html"
+  },
+  {
+    "id": "SOR-2018-144-s338",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "338",
+    "marginal_note": "Prohibition — dispensing",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "338 A pharmacist must not use an order — including a written order — to dispense a cannabis product if the quantity of cannabis that would be dispensed, when added to the quantity of cannabis that has already been dispensed under the order, would exceed the quantity of cannabis specified in the order.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 338",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-338.html"
+  },
+  {
+    "id": "SOR-2018-144-s339",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "339",
+    "marginal_note": "Hospital pharmacists",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "339\n(1) Subject to section 337, a pharmacist who is practising in a hospital may, if authorized by the individual in charge of the hospital,\n(a) distribute, sell or return, in accordance with paragraph 348(2)(b) or subsection 348(4) or (7), cannabis products, other than cannabis plants or cannabis plant seeds, that have been received from a holder of a licence for sale or a holder of a licence for processing; or\n(b) distribute — but not send — or sell cannabis products, other than cannabis plants or cannabis plant seeds, to an employee of the hospital or a health care practitioner practising in the hospital, on receipt of an order, in writing, that has been signed and dated by\n(i) the pharmacist in charge of the hospital’s pharmacy, or\n(ii) a health care practitioner who is authorized by the individual in charge of the hospital to sign the order.\n(2) [Verification of signature] Before distributing or selling cannabis products under paragraph (1)(b), the pharmacist receiving the order must verify the signature on the order, if it is unknown to them.\n(3) [Prohibition] A pharmacist must not conduct the activities referred to in subsection (1) if the pharmacist has been named in a notice that has been issued under section 344 and that has not been retracted.\n(4) [Definition of distribute] In this section, distribute does not include administering.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 339",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-339.html"
+  },
+  {
+    "id": "SOR-2018-144-s340",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "340",
+    "marginal_note": "Retention of documents",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "340\n(1) A pharmacist who receives cannabis products from a person must retain a document that contains the following information:\n(a) the quantity of cannabis that is received;\n(b) a description of the cannabis products, including their brand names;\n(c) the date on which the cannabis products are received; and\n(d) the name and mailing address of the person from which the cannabis products are received.\n(2) [Sale or distribution] A pharmacist who distributes or sells cannabis products on the basis of a medical document or written order must retain a document that contains the following information:\n(a) the pharmacist’s name or initials;\n(b) the name, initials and address of the health care practitioner who provided the medical document or issued the written order;\n(c) the name and mailing address of the individual for whom the cannabis products are distributed or sold;\n(d) the quantity of cannabis that is distributed or sold;\n(e) a description of the cannabis products, including their brand names;\n(f) the date on which the cannabis products are distributed or sold; and\n(g) the number that the pharmacist has assigned to the medical document or written order.\n(3) [Emergency transfer] A pharmacist who distributes or sells cannabis products for emergency purposes on the basis of an order made in accordance with subsection 348(4) must retain a document that contains the following information:\n(a) the name and address of the pharmacist or health care practitioner who signed the order;\n(b) the name and address of the individual to whom the cannabis products are distributed or sold;\n(c) the quantity of cannabis that is distributed or sold;\n(d) a description of the cannabis products, including their brand names; and\n(e) the date on which the cannabis products are distributed or sold.\n(4) [Return of cannabis products] A pharmacist who returns cannabis products must retain a document that contains the following information:\n(a) the name and address of the person to which the cannabis products are returned;\n(b) the quantity of cannabis that is returned;\n(c) a description of the cannabis products, including their brand names; and\n(d) the date on which the cannabis products are returned.\n(5) [Retention period] The documents must be retained for at least two years after the day on which they are prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 340",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-340.html"
+  },
+  {
+    "id": "SOR-2018-144-s341",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "341",
+    "marginal_note": "Former pharmacists",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "341 If an individual ceases to be a pharmacist, they must, in respect of any document that they were required to retain under this Part and for which the retention period has not yet ended,\n(a) ensure that the document continues to be retained until the end of the retention period; and\n(b) notify the Minister, in writing, of the address of the place of business at which the document is retained and of any subsequent change to the address.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 341",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-341.html"
+  },
+  {
+    "id": "SOR-2018-144-s342",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "342",
+    "marginal_note": "Security of cannabis products",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "342 The pharmacist in charge of a hospital’s pharmacy must, in respect of cannabis products that are on the pharmacy premises or for which the pharmacist is responsible,\n(a) take reasonable steps to protect them from theft or loss; and\n(b) report any theft or loss to the Minister within 10 days after becoming aware of the theft or loss.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 342",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-342.html"
+  },
+  {
+    "id": "SOR-2018-144-s343",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "343",
+    "marginal_note": "Disclosure to licensing authority",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "343 The Minister must disclose, in writing, factual information about a pharmacist — in relation to cannabis — that has been obtained under the Act or the Controlled Drugs and Substances Act to\n(a) the provincial professional licensing authority for a province in which the pharmacist is, or was, entitled to practise if\n(i) the licensing authority submits to the Minister a written request that sets out the pharmacist’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting an investigation by the authority,\n(ii) the Minister has reasonable grounds to believe that the pharmacist has contravened, in relation to cannabis, a rule of conduct established by the licensing authority,\n(iii) the Minister becomes aware that the pharmacist has been convicted of\n(A) a designated offence,\n(B) a controlled substance offence in relation to cannabis,\n(C) a contravention of the former Access to Cannabis for Medical Purposes Regulations, or\n(D) a contravention of the Narcotic Control Regulations in relation to cannabis, or\n(iv) the Minister has reasonable grounds to believe that the pharmacist has contravened these Regulations, the former Access to Cannabis for Medical Purposes Regulations or — in relation to cannabis — the Narcotic Control Regulations; and\n(b) the provincial professional licensing authority for a province in which the pharmacist is not entitled to practise if the licensing authority submits to the Minister\n(i) a written request that sets out the pharmacist’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the pharmacist has applied to the licensing authority to practise in that province, or\n(B) the licensing authority has reasonable grounds to believe that the pharmacist is practising in that province without being authorized to do so.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 343",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-343.html"
+  },
+  {
+    "id": "SOR-2018-144-s344",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "344",
+    "marginal_note": "Notice from Minister",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "344\n(1) The Minister must, in the circumstances set out in subsection (2), issue a notice to the following persons and pharmacies advising them that holders of a licence for sale, holders of a licence for processing and pharmacists practising in the notified pharmacies must not distribute or sell cannabis products to the pharmacist who is named in the notice:\n(a) the pharmacist who is named in the notice;\n(b) all holders of a licence for sale and all holders of a licence for processing;\n(c) all hospital pharmacies in the province in which the pharmacist who is named in the notice is entitled to practise and is practising;\n(d) the provincial professional licensing authority for the province in which the pharmacist who is named in the notice is entitled to practise; and\n(e) on request, the provincial professional licensing authority for any province other than the province referred to in paragraph (d).\n(2) [Circumstances — mandatory issuance] The notice must be issued if\n(a) the pharmacist who is named in the notice asks the Minister, in writing, to issue the notice;\n(b) the pharmacist who is named in the notice has contravened, in relation to cannabis, a rule of conduct established by the provincial professional licensing authority for the province in which the pharmacist is practising and the licensing authority has asked the Minister, in writing, to issue the notice;\n(c) the pharmacist who is named in the notice has been convicted of an offence referred to in subparagraph 343(a)(iii); or\n(d) the pharmacist who is named in the notice has been named in a notice issued under subsection 181(2) or (4).\n(3) [Power to issue notice] The Minister may issue a notice referred to in subsection (1) if he or she has reasonable grounds to believe that the pharmacist who is named in the notice\n(a) has conducted an activity referred to in section 339 other than in accordance with that section;\n(b) has, on more than one occasion, distributed or sold a cannabis product to their spouse, common-law partner, parent or child, including a child adopted in fact, contrary to accepted pharmaceutical practice; or\n(c) is unable to account for a quantity of cannabis products for which they were responsible under this Part, the Narcotic Control Regulations or the former Access to Cannabis for Medical Purposes Regulations.\n(4) [Preconditions] Before issuing a notice under subsection (3), the Minister must\n(a) consult with the provincial professional licensing authority for the province in which the pharmacist to whom the notice relates is entitled to practise;\n(b) send to the pharmacist a written notice that sets out the reasons why a notice is being considered and give him or her an opportunity to present reasons why the notice should not be issued; and\n(c) consider\n(i) any reasons that have been presented by the pharmacist under paragraph (b),\n(ii) the compliance history of the pharmacist in respect of the Act, the Controlled Drugs and Substances Act and the regulations made or continued under either Act, and\n(iii) whether the actions of the pharmacist pose a significant risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 344",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-344.html"
+  },
+  {
+    "id": "SOR-2018-144-s345",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "345",
+    "marginal_note": "Retraction of notice",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Pharmacists",
+    "text": "345\n(1) The Minister must retract a notice that was issued under section 344 if\n(a) the pharmacist who is named in the notice has requested in writing that it be retracted;\n(b) the pharmacist has provided a letter from the provincial professional licensing authority for the province in which the pharmacist is entitled to practise that states that the authority consents to the retraction of the notice;\n(c) in the case where the notice was issued at the request of the pharmacist, one year has elapsed since the notice was issued; and\n(d) in the case where the notice was issued in the circumstance referred to in paragraph 344(2)(d), the notice that was issued under subsection 181(2) or (4) has been retracted under subsection 182(1).\n(2) [Requirement to notify] If the Minister retracts a notice issued under section 344, he or she must notify, in writing, the persons and pharmacies to which it was issued.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 345",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-345.html"
+  },
+  {
+    "id": "SOR-2018-144-s346",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "346",
+    "marginal_note": "Definition of distribute",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "346 In sections 347, 348, 350 and 351, distribute does not include administering.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 346",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-346.html"
+  },
+  {
+    "id": "SOR-2018-144-s347",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "347",
+    "marginal_note": "Security of cannabis products",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "347 An individual in charge of a hospital must, in respect of cannabis products that they permit to be administered, distributed or sold,\n(a) take reasonable steps to protect them from theft or loss; and\n(b) report any theft or loss to the Minister within 10 days after becoming aware of the theft or loss.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 347",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-347.html"
+  },
+  {
+    "id": "SOR-2018-144-s348",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "348",
+    "marginal_note": "Administration, distribution and sale",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "348\n(1) An individual in charge of a hospital must not permit cannabis products to be administered, distributed or sold, except in accordance with this section.\n(2) [Hospital patients] An individual in charge of a hospital may permit cannabis products, other than cannabis plants and cannabis plant seeds, received from a holder of a licence for sale or a holder of a licence for processing to be\n(a) administered, on receipt of a medical document or written order, to an inpatient or outpatient of the hospital; or\n(b) distributed — but not sent — or sold, on receipt of a medical document or written order, to an individual referred to in paragraph (a) or an adult who is responsible for them.\n(3) [Requirements — distribution or sale] An individual in charge of a hospital must, if they permit cannabis products to be distributed or sold under paragraph (2)(b), ensure that\n(a) the quantity of cannabis that is distributed or sold does not exceed the equivalent of the lesser of\n(i) 30 times the daily quantity of dried cannabis that is specified in the medical document or written order, and\n(ii) 150 g of dried cannabis;\n(b) the cannabis products are distributed or sold in the container in which they were received from the holder of the licence for sale or the holder of the licence for processing;\n(c) a label is applied to the container in which the cannabis products were received indicating\n(i) the given name, surname and profession of the health care practitioner who signed the medical document or written order,\n(ii) the given name and surname of the patient,\n(iii) the daily quantity of dried cannabis that is specified in the medical document or written order, and\n(iv) the date on which the cannabis products are distributed or sold;\n(d) the patient or responsible adult is provided with the current version of the document entitled Consumer Information — Cannabis, published by the Government of Canada on its website; and\n(e) the patient or responsible adult is provided with a separate document containing the information referred to in paragraph (c).\n(4) [Emergency purposes] An individual in charge of a hospital may permit cannabis products, other than cannabis plants and cannabis plant seeds, received from a holder of a licence for sale or a holder of a licence for processing to be distributed or sold for emergency purposes to an employee of or a health care practitioner in another hospital on receipt of an order, in writing, that has been signed and dated by a pharmacist in the other hospital or a health care practitioner who is authorized by the individual in charge of the other hospital to order cannabis products.\n(5) [Verification of signature] An individual in charge of a hospital must not permit cannabis products to be distributed or sold under subsection (4) unless the signature on the order has been verified by the individual who distributes or sells the cannabis products, if it is unknown to them.\n(6) [Distribution for research purposes] An individual in charge of a hospital may permit cannabis products, other than cannabis plants and cannabis plant seeds, to be distributed for research purposes to an individual who is employed in a research laboratory in the hospital and who holds a licence for those purposes.\n(7) [Return or destruction] An individual in charge of a hospital may permit cannabis products to be\n(a) returned to the holder of the licence for sale or the holder of the licence for processing from which the cannabis products were received, on receipt of a written request for the cannabis products that has been signed and dated by, or on behalf of, the holder; or\n(b) distributed or sold, for destruction, to a holder of a licence for sale, or a holder of a licence for processing, that is authorized to destroy cannabis that they did not produce, sell or distribute, on receipt of a written request for the cannabis products that has been signed and dated by, or on behalf of, the holder.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 348",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-348.html"
+  },
+  {
+    "id": "SOR-2018-144-s349",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "349",
+    "marginal_note": "Possession — hospital employees",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "349 A hospital employee is authorized to possess cannabis products, other than cannabis plants or cannabis plant seeds, if\n(a) the cannabis products have been obtained in accordance with section 348 or 350; and\n(b) the employee requires the cannabis products for the purposes of, and in connection with, their employment.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 349",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-349.html"
+  },
+  {
+    "id": "SOR-2018-144-s350",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "350",
+    "marginal_note": "Return and replacement",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "350\n(1) An individual to whom cannabis products are distributed or sold under paragraph 348(2)(b) may return them to a hospital employee who is authorized to distribute or sell cannabis products if the employee accepts the return.\n(2) [Return of more than 30 g] The individual returning the cannabis products must comply with the requirements set out in subsection 292(4) if they are returning more than the equivalent of 30 g of dried cannabis and are sending the cannabis products or having them delivered to the hospital.\n(3) [Replacement of cannabis products] The individual in charge of the hospital may, subject to the limit referred to in paragraph 348(3)(a), permit cannabis products that have been returned to be replaced.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 350",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-350.html"
+  },
+  {
+    "id": "SOR-2018-144-s351",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "351",
+    "marginal_note": "Retention of documents",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "351\n(1) An individual who is in charge of a hospital must ensure that documents that contain the following information are retained:\n(a) in respect of cannabis products that are received at the hospital,\n(i) the class of cannabis set out in Schedule 4 to the Act to which the cannabis products belong and their brand names,\n(ii) the quantity of cannabis that is received,\n(iii) the name and address of the person from which the cannabis products are received, and\n(iv) the date on which the cannabis products are received;\n(b) in respect of cannabis products that are distributed or sold for a patient,\n(i) the given name and surname of the patient,\n(ii) the given name, surname and profession of the health care practitioner who signed the relevant medical document or written order, together with the date on which it was signed,\n(iii) the daily quantity of dried cannabis that is specified in the medical document or written order referred to in subparagraph (ii) and, if applicable, the period of use that is specified,\n(iv) the class of cannabis set out in Schedule 4 to the Act to which the cannabis products belong,\n(v) the quantity of cannabis that is distributed or sold, and\n(vi) the date on which the cannabis products are distributed or sold; and\n(c) in respect of cannabis products that are distributed or sold to a person that is authorized to sell or distribute such products — other than an adult referred to in paragraph 266(1)(d) or (e) — or that are returned under subsection 348(7),\n(i) the name of the person to which the cannabis products are distributed, sold or returned,\n(ii) the date on which the cannabis products are distributed, sold or returned,\n(iii) the quantity of cannabis that is distributed, sold or returned,\n(iv) the brand names of the cannabis products, and\n(v) in the case of cannabis products that are distributed, sold or returned under subsection 348(7), the address of the person to which they are distributed, sold or returned.\n(2) [Retention period] The individual in charge of the hospital must ensure that the documents are retained for at least two years after the day on which they are prepared.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 351",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-351.html"
+  },
+  {
+    "id": "SOR-2018-144-s352",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "352",
+    "marginal_note": "Cessation of operations — hospital",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Hospitals",
+    "text": "352 If a hospital ceases operations, the individual who was in charge of the hospital must, in respect of any document that they were required to retain under this Part and for which the retention period has not yet ended,\n(a) ensure that the document continues to be retained until the end of the retention period; and\n(b) notify the Minister, in writing, of the address of the place of business at which the document is retained and of any subsequent change to the address.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 352",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-352.html"
+  },
+  {
+    "id": "SOR-2018-144-s353",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "353",
+    "marginal_note": "Disclosure to nursing statutory body",
+    "part": "PART 14 - Access to Cannabis for Medical Purposes",
+    "division": "DIVISION 3 - Health Professionals and Hospitals",
+    "heading": "Nurses",
+    "text": "353\n(1) The Minister must disclose, in writing, factual information about a nurse — in relation to cannabis — that has been obtained under the Act or the Controlled Drugs and Substances Act to\n(a) the nursing statutory body for a province in which the nurse is, or was, entitled to practise if\n(i) the nursing statutory body submits to the Minister a written request that sets out the nurse’s name and address, a description of the information being requested and a statement that the information is required for the purpose of assisting an investigation by the body,\n(ii) the Minister has reasonable grounds to believe that the nurse has contravened, in relation to cannabis, a rule of conduct established by the nursing statutory body,\n(iii) the Minister becomes aware that the nurse has been convicted of\n(A) a designated offence,\n(B) a controlled substance offence in relation to cannabis,\n(C) a contravention of the former Access to Cannabis for Medical Purposes Regulations or the former Marihuana for Medical Purposes Regulations, or\n(D) a contravention of the Narcotic Control Regulations in relation to cannabis, or\n(iv) the Minister has reasonable grounds to believe that the nurse has contravened this Part, the former Access to Cannabis for Medical Purposes Regulations, the former Marihuana for Medical Purposes Regulationsor — in relation to cannabis — the Narcotic Control Regulations; and\n(b) the nursing statutory body for a province in which the nurse is not entitled to practise if the nursing statutory body submits to the Minister\n(i) a written request that sets out the nurse’s name and address and a description of the information being requested, and\n(ii) a document that shows that\n(A) the nurse has applied to the nursing statutory body to practise in that province, or\n(B) the nursing statutory body has reasonable grounds to believe that the nurse is practising in that province without being authorized to do so.\n(2) [Definitions] The following definitions apply in this section.\nnurse means an individual — other than a nurse practitioner — who is authorized by a nursing statutory body to practise nursing. (infirmier)\nnursing statutory body means the authority that is responsible for authorizing individuals to practise nursing in a province. (organisme régissant la profession d’infirmier)",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 353",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-353.html"
+  },
+  {
+    "id": "SOR-2018-144-s354",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "354",
+    "marginal_note": "Licences — former Access to Cannabis for Medical Purposes Regulations",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "354 A licence issued under the former Access to Cannabis for Medical Purposes Regulations, as set out in column 1 of the table to this section, is deemed to be a licence of the class set out in column 2, and one of the licences of the subclass set out in column 3 if the holder of the licence meets the requirements, if any, in that column for that subclass.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 354",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-354.html"
+  },
+  {
+    "id": "SOR-2018-144-s355",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "355",
+    "marginal_note": "Licences — Narcotic Control Regulations",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "355\n(1) A licence issued under the Narcotic Control Regulations as they read immediately before the day on which these Regulations come into force, as set out in column 1 of the table to this section, is deemed to be a licence of the class set out in column 2 and, if applicable, one of the licences of the subclass set out in column 3 if the holder of the licence meets the requirements in that column and, despite subsections 159(1) and (4) of the Act, continues in force until December 31, 2019, unless it is revoked before that date.\n(2) [Licences not set out in table] A licence issued under section 9.2 of the Narcotic Control Regulations, as they read immediately before the day on which these Regulations come into force, that is not set out in column 1 of the table to this section is deemed to be a licence for processing.\n(3) [Sale] The holder of a licence referred to in subsection (2) is not authorized to sell cannabis to any person unless they are authorized to do so as a condition of their licence.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 355",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-355.html"
+  },
+  {
+    "id": "SOR-2018-144-s356",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "356",
+    "marginal_note": "Non-application — sections 12, 15, 23 and 38",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "356\n(1) For a three-month period that begins on the day on which these Regulations come into force, sections 12, 15, 23 and 38 do not apply to a holder of a licence set out in column 3 of the table to section 354 or in items 1 to 4 and 6, column 2, of the table to section 355.\n(2) [Name of individuals to Minister] The holder of the licence must, within that period, provide the Minister with the names of the individuals who will be designated for the positions referred to in section 12, 15, 23 or 38, as the case may be.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 356",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-356.html"
+  },
+  {
+    "id": "SOR-2018-144-s357",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "357",
+    "marginal_note": "Quality assurance person",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "357 Every quality assurance person designated under paragraph 75(1)(a) of the former Access to Cannabis for Medical Purposes Regulations by the holder of a licence set out in column 1 of the table to section 354 is deemed to be a quality assurance person under subsection 19(1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 357",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-357.html"
+  },
+  {
+    "id": "SOR-2018-144-s358",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "358",
+    "marginal_note": "Senior person in charge",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "358 Every senior person in charge designated under paragraph 32(1)(a) of the former Access to Cannabis for Medical Purposes Regulations by the holder of a licence set out in column 1 of the table to section 354 is deemed to be a responsible person under subsection 37(1).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 358",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-358.html"
+  },
+  {
+    "id": "SOR-2018-144-s359",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "359",
+    "marginal_note": "Security clearance",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "359\n(1) A holder of a licence set out in column 3 of the table to section 354 or in column 2 of the table to section 355 must, within three months after the day on which these Regulations come into force,\n(a) provide the Minister with the name and position of any individual who does not hold a security clearance, but is required to do so under section 50; and\n(b) ensure that any individual referred to in paragraph (a) submits an application for a security clearance.\n(2) [Non-application — section 50] An individual referred to in paragraph (1)(a) who is not ineligible to apply for a security clearance by virtue of section 61 is not required to comply with section 50 until the occurrence of one of the following events:\n(a) the three-month period that begins on the day on which these Regulations come into force expires without the individual having submitted an application for a security clearance;\n(b) the Minister grants a security clearance to the individual;\n(c) the individual is notified under subsection 55(2) that the Minister has refused to grant the security clearance; or\n(d) the individual withdraws their application for the security clearance before the Minister makes a decision in respect of it.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 359",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-359.html"
+  },
+  {
+    "id": "SOR-2018-144-s360",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "360",
+    "marginal_note": "Packaging and labelling",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "360 For a six-month period that begins on the day on which these Regulations come into force, section 106 does not apply to a holder of a licence for sale for medical purposes, as set out in item 3, column 3, of the table to section 354, that sells, sends or delivers a cannabis product under section 289 or 291, if the holder complies with sections 80 to 86 and sections 90 and 91 of the former Access to Cannabis for Medical Purposes Regulations and the sale of that cannabis product would have been permitted under those Regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 360",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-360.html"
+  },
+  {
+    "id": "SOR-2018-144-s361",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "361",
+    "marginal_note": "Individual in charge of premises",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "361\n(1) Every individual in charge of the premises to which a licence that is referred to in item 5, column 1, of the table to section 355 applies is deemed to be a senior person in charge under section 149.\n(2) [Qualified person in charge] Every qualified person in charge designated under paragraph 8.3(1)(a) of the Narcotic Control Regulations, as they read immediately before the day on which these Regulations come into force, by a holder of a licence referred to in item 5, column 1, of the table to section 355 is deemed to be the qualified person in charge under subsection 150(1).\n(3) [Alternate qualified person in charge] Every alternate qualified person in charge designated under to paragraph 8.3(1)(b) of the Narcotic Control Regulations, as they read immediately before the day on which these Regulations come into force, by a holder of a licence referred to in item 5, column 1, of the table to section 355 is deemed to be an alternate qualified person in charge under subsection 150(2).",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 361",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-361.html"
+  },
+  {
+    "id": "SOR-2018-144-s362",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "362",
+    "marginal_note": "Registration document",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "362 For a six-month period that begins on the day on which these Regulations come into force, paragraph 282(2)(a) does not apply to a holder of a licence for sale for medical purposes, as set out in item 3, column 3, of the table to section 354, that registers an applicant as a client, if the holder complies with section 87 and paragraph 133(2)(a) of the former Access to Cannabis for Medical Purposes Regulations.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 362",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-362.html"
+  },
+  {
+    "id": "SOR-2018-144-s363",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "363",
+    "marginal_note": "Exemptions — Controlled Drugs and Substances Act",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "363 Despite subsection 156(1) of the Act, an exemption referred to in that subsection that expires before December 31, 2018 continues in force until December 31, 2018, unless it is revoked before that date.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 363",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-363.html"
+  },
+  {
+    "id": "SOR-2018-144-s364",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "364",
+    "marginal_note": "Retention — Controlled Drugs and Substances Act",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "364 A person referred to in section 157 of the Act must\n(a) ensure that any record, report, electronic data or other document referred to in that section is retained until the end of the applicable retention period imposed under the Controlled Drugs and Substances Act; and\n(b) if the person is or was the holder of a licence that was issued under the Controlled Drugs and Substances Act, notify the Minister, in writing, of any change to the address of the location at which the document is retained.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 364",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-364.html"
+  },
+  {
+    "id": "SOR-2018-144-s365",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "365",
+    "marginal_note": "Extension of time for compliance",
+    "part": "PART 15 - Transitional Provisions",
+    "division": "",
+    "heading": "PART 15 - Transitional Provisions",
+    "text": "365 For the purposes of subsection 241(1), the information that the holder of a licence that is deemed by section 354 or 355 to be a licence for cultivation, processing or sale would otherwise be required to include in the record referred to in that subsection in the first 90 days after the day on which these Regulations come into force is not required to be included until the 91st day after that day.",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 365",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-365.html"
+  },
+  {
+    "id": "SOR-2018-144-s366",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "366",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "366 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 366",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-366.html"
+  },
+  {
+    "id": "SOR-2018-144-s367",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "367",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "367 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 367",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-367.html"
+  },
+  {
+    "id": "SOR-2018-144-s368",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "368",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "368 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 368",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-368.html"
+  },
+  {
+    "id": "SOR-2018-144-s369",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "369",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "369 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 369",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-369.html"
+  },
+  {
+    "id": "SOR-2018-144-s370",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "370",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Food and Drug Regulations",
+    "text": "370 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 370",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-370.html"
+  },
+  {
+    "id": "SOR-2018-144-s371",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "371",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Medical Devices Regulations",
+    "text": "371 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 371",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-371.html"
+  },
+  {
+    "id": "SOR-2018-144-s372",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "372",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Natural Health Products Regulations",
+    "text": "372 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 372",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-372.html"
+  },
+  {
+    "id": "SOR-2018-144-s373",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "373",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Cannabis Exemption (Food and Drugs Act) Regulations",
+    "text": "373 [Amendment]",
+    "history": "",
+    "last_amended": "2018-10-17",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 373",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-373.html"
+  },
+  {
+    "id": "SOR-2018-144-s374",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "374",
+    "marginal_note": "",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Cannabis Regulations",
+    "text": "374 [Amendment]",
+    "history": "",
+    "last_amended": "2019-01-15",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. 374",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-374.html"
+  },
+  {
+    "id": "SOR-2018-144-s*375",
+    "act_code": "SOR-2018-144",
+    "act_short": "Cannabis Regs",
+    "act_name": "Cannabis Regulations",
+    "section": "*375",
+    "marginal_note": "S.C. 2018, c. 16",
+    "part": "PART 16 - Consequential Amendments and Coming into Force",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*375\n(1) Subject to subsections (2) to (4), these Regulations come into force on the day on which subsection 204(1) of the Cannabis Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered.\n(2) [Bill C-74] If Bill C-74, introduced in the 1st session of the 42nd Parliament and entitled Budget Implementation Act, 2018, No. 1, has not received royal assent on the day on which these Regulations are in force, then paragraphs 29(b), 30(c), 31(d), 155(c), 156(b) and 157(d) of these Regulations come into force on the day on which Bill C-74 receives royal assent.\n(3) [Six months after registration] Section 102 comes into force on the day that, in the sixth month after the month in which these Regulations are registered, has the same calendar number as the day on which they are registered or, if that sixth month has no day with that number, the last day of that sixth month.\n(4) [S.C. 2012, c. 24] Section 374 comes into force on the day on which section 90 of the Safe Food for Canadians Act comes into force.\n* [Note: Regulations, except sections 102 and 374, in force October 17, 2018, see SI/2018-52; section 102 in force December 27, 2018; section 374 in force January 15, 2019, see SI/2018-39.]",
+    "history": "",
+    "last_amended": "2018-06-27",
+    "current_to": "2025-12-02",
+    "citation": "Cannabis Regs, s. *375",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-2018-144/section-*375.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/SOR-95-212.json b/data/processed/SOR-95-212.json
new file mode 100644
index 0000000000000000000000000000000000000000..2dadf39e5f34d4ceaa07b5c3c5f68ea6bdbe5a0e
--- /dev/null
+++ b/data/processed/SOR-95-212.json
@@ -0,0 +1,1039 @@
+[
+  {
+    "id": "SOR-95-212-s1",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1 [Repealed, SOR/2025-236, s. 2]",
+    "history": "",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-1.html"
+  },
+  {
+    "id": "SOR-95-212-s2",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "2 In these Regulations,\nAct means the Plant Protection Act; (Loi)\nactivity, in respect of a thing, means the processing, handling, packaging, labelling, distributing, sale, disposition, loading, unloading, movement, use, treatment, preservation, safeguarding or storage of the thing, and includes any activity referred to in subsection 6(1) of the Act; (activité)\nAgency means the Canadian Food Inspection Agency established by section 3 of the Canadian Food Inspection Agency Act; (Agence)\ninfested means that a pest is present in or on a thing or place or that the thing or place is so exposed to a pest that one can reasonably suspect that the pest is in or on the thing or place; (infesté) (parasité)\nMovement Certificate means a document, issued pursuant to the Act and signed by an inspector, that authorizes the movement of things within Canada or from Canada to a foreign destination; (certificat de circulation)\npermit means a permit to import a thing issued by the Minister pursuant to subsection 32(1) or 43(1); (permis)\npest risk assessment means a pest risk assessment conducted by the Minister in accordance with the principles of the International Standards for Phytosanitary Measures, Part I — Import Regulations, Guidelines for Pest Risk analysis, published by the Food and Agriculture Organization of the United Nations, as amended from time to time, with the definition pest in those guidelines being replaced by the definition pest in section 3 of the Act, for the purpose of\n(a) determining if a thing is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest,\n(b) recommending actions, as applicable,\n(i) to prevent the introduction into Canada or the spread within or from Canada of any pest or biological obstacle to the control of a pest, or\n(ii) to control a pest or to eradicate a pest or biological obstacle to the control of a pest,\n(c) determining if a thing that is a pest or biological obstacle to the control of a pest has a significant adverse effect on the environment, and\n(d) minimizing the degradation of environmental quality with respect to Canadian flora; (analyse du risque phytosanitaire)\nquarantine means the confinement of a thing for a period and includes confinement for the purposes of\n(a) observation, inspection, testing or analysis of a thing to determine if the thing is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, or\n(b) preventing the spread of a pest or biological obstacle to the control of a pest; (quarantaine)\nsend includes electronic transmittal and mail. (envoyer)",
+    "history": "SOR/97-292, s. 30; SOR/2003-6, s. 98; SOR/2009-326, s. 1(F)",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-2.html"
+  },
+  {
+    "id": "SOR-95-212-s3",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "3",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Eradicating and Preventing the Spread of Pests",
+    "text": "3 An inspector may, as appropriate in the circumstances for the purpose of eradicating a pest or preventing its spread, take one or more of the actions that the inspector is authorized to take under the Act or any regulation or order made under the Act if\n(a) after a pest risk assessment, the Minister or an inspector believes on reasonable grounds that a thing is a pest, or a thing or place is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest; and\n(b) the Minister determines that it is necessary and cost-justifiable to take pest control measures.",
+    "history": "SOR/2009-326, s. 2",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-3.html"
+  },
+  {
+    "id": "SOR-95-212-s4",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "4",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Shipment of Pests",
+    "text": "4 For the purposes of section 5 of the Act, the specimen of a suspected pest that is to be provided to the Minister shall be treated, packaged, contained and moved in such a manner as to prevent the suspected pest from escaping.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-4.html"
+  },
+  {
+    "id": "SOR-95-212-s5",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "5",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Activities Referred to in Subsection 6(1) of the Act",
+    "text": "5\n(1) For the purposes of subsection 6(1) of the Act, a person may undertake any activity referred to in that subsection in respect of a thing that is a pest, is or could be infested or is or could constitute a biological obstacle to the control of a pest if\n(a) the Minister or an inspector determines that the activity is for the purpose of scientific research, educational, processing, industrial or exhibition purposes;\n(b) the person obtains a written authorization issued by the Minister or an inspector in accordance with subsection (2);\n(c) the thing is packaged, transported, handled, controlled and used in a manner that ensures a pest or biological obstacle to the control of a pest is not spread within or from Canada;\n(d) the thing is moved in accordance with the requirements of Part III; and\n(e) where the thing or any remains of the thing or portion thereof is to be disposed of, the owner or the person having the possession, care or control of the thing, remains or portion thereof disposes of it in a manner that\n(i) ensures that a pest or biological obstacle to the control of a pest will not spread, and\n(ii) destroys any pest or biological obstacle to the control of a pest or ensures that the pest or biological obstacle to the control of a pest is non-viable.\n(2) Subject to paragraph (1)(a), the Minister or an inspector shall issue a written authorization in respect of any activity referred to in subsection 6(1) of the Act where the Minister or an inspector determines that the person is able and willing to comply with paragraphs (1)(c), (d) and (e) and with the conditions set out in the authorization and will take every precaution to prevent the spread of any pest or biological obstacle to the control of a pest.\n(3) A written authorization referred to in subsection (2) may set out the conditions under which any activity referred to in subsection 6(1) of the Act may be undertaken in respect of the thing to prevent the spread within or from Canada of a pest or a biological obstacle to the control of a pest.\n(4) A person who obtains a written authorization referred to in subsection (2) shall comply with all the conditions set out in the authorization.\n(5) Subject to section 21, a person is not required to obtain a written authorization referred to in paragraph (1)(b) of these Regulations or in subsection 6(2) of the Act where the person is acting for or on behalf of Her Majesty in right of Canada and\n(a) is acting for any of the purposes set out in section 2 of the Act or in respect to the application of the Act or any regulation or order made thereunder; or\n(b) is moving a thing for the purpose of administering any other Act.",
+    "history": "SOR/2002-438, s. 19(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-5.html"
+  },
+  {
+    "id": "SOR-95-212-s6",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "6",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Seals",
+    "text": "6\n(1) An inspector or a peace officer acting on the request of an inspector may affix a seal to a conveyance or any other thing.\n(2) Each seal shall bear a number and the inscription “CANADA — C.F.I.A./A.C.I.A.”.\n(3) No person, other than an inspector or a person authorized in writing by an inspector, shall have a seal bearing the information referred to in subsection (2) or any facsimile thereof in the person’s possession, custody or control.",
+    "history": "SOR/2000-184, s. 81",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-6.html"
+  },
+  {
+    "id": "SOR-95-212-s7",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "7",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Seals",
+    "text": "7\n(1) Except as authorized by an inspector pursuant to subsection (2), no person, other than an inspector, shall remove, break, tamper with or alter a seal.\n(2) Where it would be impracticable for an inspector to remove or break a seal, any inspector may authorize any person in writing to do so on the inspector’s behalf.\n(3) An owner or a person having the possession, care or control of a conveyance or any other thing on which a seal is affixed, shall ensure that the seal is not removed, broken, tampered with or altered except in accordance with this section.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-7.html"
+  },
+  {
+    "id": "SOR-95-212-s8",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "8",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Documents",
+    "text": "8 [Repealed, SOR/2017-94, s. 15]",
+    "history": "",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-8.html"
+  },
+  {
+    "id": "SOR-95-212-s9",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "9",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Documents",
+    "text": "9 [Repealed, SOR/2017-94, s. 15]",
+    "history": "",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-9.html"
+  },
+  {
+    "id": "SOR-95-212-s10",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "10",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Documents",
+    "text": "10\n(1) The Minister may publish a notice setting out the manner in which any document that is required to be provided to the Minister or to an inspector under the Act or under any regulation or order made under the Act is to be prepared and provided.\n(2) A document referred to in subsection (1) must be prepared and provided in the manner set out in the notice, unless the provision of the document is required by an inspector who specifies a different manner.\n(3) If a document referred to in subsection (1) that is provided to the Minister or an inspector is not the original of the document, the original must, if requested, be provided within a reasonable period.",
+    "history": "SOR/2007-48, s. 1; SOR/2025-236, s. 3",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-10.html"
+  },
+  {
+    "id": "SOR-95-212-s11",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "11",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "11\n(1) Where the Minister or an inspector believes on reasonable grounds that a thing is a pest or that a period is required to determine if a thing is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, any inspector may require that the thing be quarantined.\n(2) Where an inspector quarantines a thing, any inspector may specify in writing the period of the quarantine and the conditions necessary for the purpose of detecting a pest or biological obstacle to the control of a pest or preventing or controlling the spread of a pest or biological obstacle to the control of a pest.",
+    "history": "SOR/2009-326, s. 3(F)",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-11.html"
+  },
+  {
+    "id": "SOR-95-212-s12",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "12",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "12\n(1) Where a thing is quarantined,\n(a) an inspector shall send or personally deliver a notice of quarantine to the owner or person having the possession, care or control of the thing, unless it is specified in a permit that the thing is to be quarantined; and\n(b) any inspector may attach a quarantine tag to the thing or its container.\n(2) A quarantine tag, if any, shall bear the same quarantine number as the notice of quarantine or, where specified in the permit that a thing be quarantined, the quarantine tag shall bear the permit number.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-12.html"
+  },
+  {
+    "id": "SOR-95-212-s13",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "13",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "13\n(1) Except as authorized by an inspector pursuant to subsection (2), no person, other than an inspector, shall\n(a) alter, deface or erase any information on a notice of quarantine or a quarantine tag; or\n(b) remove a quarantine tag.\n(2) Where it would be impracticable for an inspector to remove a quarantine tag, any inspector may authorize a person in writing to do so on the inspector’s behalf.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-13.html"
+  },
+  {
+    "id": "SOR-95-212-s14",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "14",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "14\n(1) Subject to subsection (2), where an inspector has quarantined a thing, no person shall undertake any activity in respect of the thing except in accordance with the conditions, and for the period, specified pursuant to subsection 11(2).\n(2) Any inspector may authorize an activity in respect of a thing referred to in subsection (1) where the activity is necessary in order to carry out the quarantine or would not adversely affect the quarantine.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-14.html"
+  },
+  {
+    "id": "SOR-95-212-s15",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "15",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Quarantine",
+    "text": "15\n(1) An inspector shall release from quarantine a thing or portion of the thing where an inspector determines that\n(a) the thing or portion is not a pest, or is not or could not be infested;\n(b) the thing or portion does not or could not constitute a biological obstacle to the control of a pest;\n(c) the pest has been eradicated from the thing or portion; or\n(d) the thing or portion no longer constitutes a biological obstacle to the control of a pest.\n(2) Where an inspector releases a thing or a portion of the thing from quarantine, an inspector shall send or personally deliver a notice of release from quarantine to the owner or person having the possession, care or control of the thing.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-15.html"
+  },
+  {
+    "id": "SOR-95-212-s16",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "16",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Investigation or Survey of a Thing or Place",
+    "text": "16\n(1) An inspector may conduct an investigation or survey of a place or any thing in that place in order to detect pests or biological obstacles to the control of pests and to identify areas in which a pest or biological obstacle to the control of a pest is or could be found.\n(2) Where, as a result of an investigation or a survey conducted by any inspector or any other person, the Minister or an inspector has reasonable grounds to believe that a pest or biological obstacle to the control of a pest has been detected and an area in which the pest or biological obstacle is or could be found has been identified,\n(a) the Minister or any inspector may describe the area by reference to a map or plan that is publicly available, or by reference to any farm, county, district, municipality, province or any part thereof; and\n(b) the Minister shall take all necessary steps as may be practicable in the circumstances to bring any information relevant to the pest or biological obstacle and the area to the notice of persons likely to be affected by the pest or biological obstacle.",
+    "history": "SOR/2017-94, s. 16",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-16.html"
+  },
+  {
+    "id": "SOR-95-212-s17",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "17",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Treatment or Processing of a Thing or Place",
+    "text": "17\n(1) Where the Minister or an inspector believes on reasonable grounds that a thing is a pest, or a thing or place is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, any inspector may, in order to eradicate, or prevent the spread of, the pest or biological obstacle, decide that the thing or place shall be treated or processed and may determine the treatment or process and manner of treatment or processing.\n(2) Where, pursuant to subsection (1), an inspector decides that a thing or place shall be treated or processed, any inspector may\n(a) treat or process it or cause it to be treated or processed; or\n(b) require the owner or the person having the possession, care or control of the thing or place to treat or process it or cause it to be treated or processed.\n(3) A requirement made pursuant to paragraph (2)(b) shall be communicated by sending or personally delivering a notice in writing to the owner or other person, and the notice may specify the treatment or process, manner of treatment or processing or the date by which the treatment or processing shall be completed.\n(4) An owner or other person who receives a notice referred to in subsection (3) shall ensure that\n(a) the treatment or process is carried out in accordance with the notice and any other instructions issued by an inspector in respect of the treatment or process or manner of treatment or processing of the thing or place; and\n(b) the pest or biological obstacle to the control of a pest is eradicated and the spread of the pest or biological obstacle is prevented.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-17.html"
+  },
+  {
+    "id": "SOR-95-212-s18",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "18",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Treatment or Processing of a Thing or Place after Detention, Confiscation, Forfeiture or Quarantine",
+    "text": "18\n(1) Where, pursuant to section 27, 33 or 35 of the Act, a thing is detained, forfeited or confiscated or where, under these Regulations, a thing is quarantined, an inspector may require the owner or person having the possession, care or control of any thing or place in or on which the thing was contained, detained, forfeited, confiscated, or quarantined to treat or process, or cause to be treated or processed, that thing or place.\n(2) Subsections 17(3) and (4) apply, with such modifications as the circumstances require, where, pursuant to subsection (1), an inspector requires that a thing or place be treated or processed.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-18.html"
+  },
+  {
+    "id": "SOR-95-212-s19",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "19",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Removal of Persons or Things that Interfere with Treatment",
+    "text": "19 Where a person or thing in any place presents an obstacle to a treatment required under the Act or any regulation or order made thereunder, or may be adversely affected by that treatment, an inspector may orally or in writing require the removal of the person or thing from the place, and the person or the owner or person having the possession, care or control of the thing shall comply forthwith.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-19.html"
+  },
+  {
+    "id": "SOR-95-212-s20",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "20",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Prohibiting or Restricting the Use of a Place",
+    "text": "20\n(1) Where an inspector has reasonable grounds to believe that a place is infested, the inspector may prohibit or restrict the use of the place.\n(2) A prohibition or restriction under subsection (1) shall be communicated by sending or personally delivering a written notice to the occupier or owner of the place or, where the inspector cannot, after the exercise of due diligence, find the occupier or owner, by posting the notice at the place in question.\n(3) A prohibition or restriction under subsection (1) takes effect immediately on the communication or posting of the notice and continues during the period specified in the notice or, where no period is specified, indefinitely.",
+    "history": "SOR/2009-326, s. 4; SOR/2017-94, s. 17",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-20.html"
+  },
+  {
+    "id": "SOR-95-212-s21",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "21",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Prohibiting or Restricting Activities",
+    "text": "21\n(1) Where an inspector has reasonable grounds to believe that a thing is a pest, is infested with a pest or constitutes a biological obstacle to the control of a pest, the inspector may, in writing, for the purpose of detecting, eradicating or preventing the spread of the pest or biological obstacle,\n(a) prohibit or restrict any activity in respect of the thing indefinitely or during a specified period; and\n(b) specify conditions respecting the prohibition or restriction.\n(2) A prohibition or restriction referred to in subsection (1) shall be communicated by sending or personally delivering a written notice to the owner or person having the possession, care or control of the thing or, where an inspector cannot, after the exercise of due diligence, find the owner or that other person, by posting the notice on the thing.\n(3) A prohibition or restriction under subsection (1) takes effect immediately on the communication or posting of the notice and continues during the period specified in the notice or, where no period is specified, indefinitely.",
+    "history": "SOR/2009-326, s. 5; SOR/2017-94, s. 17",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-21.html"
+  },
+  {
+    "id": "SOR-95-212-s22",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "22",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Controlling the Movement of Persons or Things",
+    "text": "22 Where, pursuant to subsection 13(1) of the Act or paragraph 15(3)(d) of the Act, the Minister or an inspector has prohibited or restricted the movement of persons or things within, into or out of any place that has been declared infested, no person shall, except as authorized by an inspector and, in the case of an order made pursuant to paragraph 15(3)(d) of the Act, except in accordance with the prohibition or restriction set out in the order,\n(a) enter, move within or leave the place; or\n(b) move any thing.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-22.html"
+  },
+  {
+    "id": "SOR-95-212-s23",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "23",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Controlling the Movement of Persons or Things",
+    "text": "23 For the purposes of section 22, an inspector or a peace officer acting on the request of an inspector may\n(a) control the movement of any person within or about to enter or leave a place that has been declared infested; or\n(b) issue a written notice directing the movement of any thing to a specified place for the purpose of complying with the Act or any regulation or order made thereunder.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-23.html"
+  },
+  {
+    "id": "SOR-95-212-s24",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "24",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Seizure and Detention",
+    "text": "24\n(1) Where an inspector seizes and detains any thing under section 27 of the Act,\n(a) an inspector shall send or personally deliver a notice of detention to the owner or person having the possession, care or control of the thing; and\n(b) any inspector may attach a detention tag to the thing or its container.\n(2) A detention tag, if any, shall bear the same detention number as the notice of detention.",
+    "history": "SOR/2009-326, s. 6(F)",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-24.html"
+  },
+  {
+    "id": "SOR-95-212-s25",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "25",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Seizure and Detention",
+    "text": "25\n(1) Except as authorized by an inspector pursuant to subsection (2) or (3), no person, other than an inspector, shall\n(a) alter, deface or erase any information on a notice of detention or a detention tag;\n(b) remove a detention tag; or\n(c) undertake any activity in respect of a thing that is detained.\n(2) Where it would be impracticable for an inspector to remove a detention tag, any inspector may authorize a person in writing to do so on the inspector’s behalf.\n(3) An inspector may authorize an activity referred to in paragraph (1)(c) where the activity is necessary in order to detect, eradicate, or prevent the spread of a pest or biological obstacle to the control of a pest.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-25.html"
+  },
+  {
+    "id": "SOR-95-212-s26",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "26",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Seizure and Detention",
+    "text": "26\n(1) Where, in accordance with subsection 32(1) of the Act, a thing or any proceeds realized from its disposition may no longer be detained, an inspector shall release the thing or proceeds from detention and send or personally deliver a notice of release from detention to the owner or person having the possession, care or control of the thing.\n(2) [Repealed, SOR/2017-94, s. 18]",
+    "history": "SOR/2017-94, s. 18",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 26",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-26.html"
+  },
+  {
+    "id": "SOR-95-212-s27",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "27",
+    "marginal_note": "",
+    "part": "PART I - General",
+    "division": "",
+    "heading": "Disposition",
+    "text": "27\n(1) Where the Minister or an inspector believes on reasonable grounds that a thing is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, any inspector may require the owner or person having the possession, care or control of the thing to dispose of it.\n(2) A requirement under subsection (1) shall be communicated by sending or personally delivering a notice in writing to the owner or other person, and the notice shall specify the manner of disposition and may specify the place of disposition and the date by which the disposition shall be completed.\n(3) Where, pursuant to subsection (1), an inspector requires that a thing be disposed of, any inspector may also require the owner or person having the possession, care or control of the thing to treat or cause to be treated any place or thing in or on which the thing to be disposed of was placed, contained, stored, detained or quarantined.\n(4) Subsections 17(3) and (4) apply, with such modifications as the circumstances require, where, pursuant to subsection (3), an inspector requires that a place or thing be treated.\n(5) Where, pursuant to subsection (1), an inspector requires that a thing be disposed of, no person shall undertake any other activity in respect of the thing without the approval of an inspector.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 27",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-27.html"
+  },
+  {
+    "id": "SOR-95-212-s28",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "28",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "28 In this Part,\nforeign Phytosanitary Certificate means a document, issued by the government of the country of origin of a thing, that attests to the phytosanitary status of the thing and that\n(a) contains the information required by the Model Phytosanitary Certificate set out in the Annex to the International Plant Protection Convention approved by the Food and Agriculture Organization of the United Nations Conference at its Twentieth Session in November 1979, as amended from time to time,\n(b) is issued within 14 days before the thing is shipped to Canada, and\n(c) is signed by an official of the country of origin who has been authorized by the government of that country to sign such certificates; (certificat phytosanitaire étranger)\nforeign Phytosanitary Certificate for Re-export means a document, issued by the government of the foreign country from which a thing is re-exported, that indicates that a thing is considered to conform with Canadian phytosanitary import requirements and that\n(a) contains the information required by the Model Phytosanitary Certificate for Re-Export set out in the Annex to the International Plant Protection Convention approved by the Food and Agriculture Organization of the United Nations Conference at its Twentieth Session in November 1979, as amended from time to time,\n(b) is issued within 14 days before the thing is shipped to Canada, and\n(c) is signed by an official of the country of re-export who has been authorized by the government of that country to sign such certificates. (certificat phytosanitaire étranger pour réexportation)",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 28",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-28.html"
+  },
+  {
+    "id": "SOR-95-212-s29",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "29",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Importation Requirements",
+    "text": "29\n(1) Subject to subsections (1.1) to (5) and the conditions set out in sections 38 to 44, no person shall import into Canada any thing that is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, unless the person has obtained and furnished to an inspector a valid permit number and, as applicable, a foreign Phytosanitary Certificate or a foreign Phytosanitary Certificate for Re-export.\n(1.1) A person may furnish to the inspector the number of the applicable certificate referred to in subsection (1) instead of the certificate itself if the number is sufficient to give the Minister electronic access to the certificate.\n(2) Subject to subsections (3) and (4), a person may import a thing referred to in subsection (1) without a permit where the Minister determines, on the basis of a pest risk assessment,\n(a) that the thing is not a pest, is not or is not suspected of being infested or does not or could not constitute a biological obstacle to the control of a pest, and that the thing originates from an area free from pests listed in the List of Pests Regulated by Canada, published by the Agency, as amended from time to time; or\n(b) where the thing is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, that the thing has been treated or processed in the country or place of origin or reshipment in a manner that eliminates any pest or biological obstacle or results in any pest or biological obstacle being non-viable.\n(3) Where a thing originates from an area referred to in paragraph (2)(a), a person who imports the thing without a permit shall furnish to an inspector a document that attests to the origin of the thing.\n(4) Where a permit is not required pursuant to paragraph (2)(b), the person shall, before importation, demonstrate to the Minister or an inspector that the treatment or process of the thing has\n(a) eradicated any pest or biological obstacle to the control of a pest; or\n(b) resulted in any pest or biological obstacle to the control of a pest being non-viable.\n(5) Where a person referred to in subsection (4) does not demonstrate before importation that the treatment or process has attained a result referred to in that subsection, the person shall comply with subsection (1).\n(6) Any thing referred to in subsection (2) shall be packaged, moved, handled, controlled and used in a manner that ensures that the thing does not become a pest, infested or a biological obstacle to the control of a pest.\n(7) A person may import a thing referred to in subsection (1) without a foreign Phytosanitary Certificate or foreign Phytosanitary Certificate for Re-export where the Minister determines, on the basis of a pest risk assessment, that the thing is not a pest, is not or is not suspected of being infested or does not constitute or could not constitute a biological obstacle to the control of a pest.",
+    "history": "SOR/97-292, s. 31; SOR/2007-48, s. 2; SOR/2009-326, s. 7(F); SOR/2025-236, s. 4",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 29",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-29.html"
+  },
+  {
+    "id": "SOR-95-212-s30",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "30",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit Application",
+    "text": "30 A person may apply for a permit if the person\n(a) is a Canadian citizen or permanent resident, as those terms are defined in subsection 2(1) of the Immigration Act;\n(b) is authorized under the laws of Canada to reside in Canada for a period of six months or more and will have the possession, care or control of the thing to be imported; or\n(c) in the case of a corporation with a place of business in Canada, is an agent or officer of the corporation who resides in Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 30",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-30.html"
+  },
+  {
+    "id": "SOR-95-212-s31",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "31",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit Application",
+    "text": "31\n(1) Subject to subsection (2), an application for a permit shall be in writing, signed and dated by the person applying for the permit and contain the following information:\n(a) the name, complete address and telephone number of the person;\n(b) the name, complete address and telephone number of the owner of the thing to be imported, if different from paragraph (a);\n(c) the name and complete address of the exporter;\n(d) a description and the common and scientific names of the thing;\n(e) the quantity of the thing;\n(f) the purpose for which the thing is to be admitted into Canada;\n(g) the place of entry and the location of the place of destination of the thing in Canada;\n(h) the means by which the thing will be transported;\n(i) the country and place where the thing was propagated or produced, and the country and place from which it was shipped to Canada;\n(j) the number of packages, if sent by mail or courier service; and\n(k) any other information respecting any activity undertaken in respect of the thing, or the precautions that will be taken to prevent the spreading of any pest or biological obstacle to the control of a pest while the thing is transported, as the Minister may require.\n(2) An application for a permit is not required to contain the information referred to in paragraphs (1)(c), (e), (g), (h) and (k) where the Minister has determined that the information is not necessary in order to assess the risk of a pest or biological obstacle to the control of a pest being introduced into Canada or being spread within Canada.\n(3) A person applying for a permit shall, if required by the Minister, furnish to the Minister, prior to the issuance of the permit,\n(a) samples of the thing to be imported, without charge to Her Majesty, for examination purposes; and\n(b) evidence that the person has adequate facilities for inspection and, if necessary, for quarantine of the thing.\n(4) The samples referred to in paragraph 3(a) may be kept by the Minister.\n(5) The Minister shall refuse to issue a permit if an application for the permit contains any false or misleading information.\n(6) Where a person obtains a permit on the basis of an application that contains false or misleading information, the permit is void from the date of its issuance.",
+    "history": "SOR/2009-326, s. 8(F)",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 31",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-31.html"
+  },
+  {
+    "id": "SOR-95-212-s32",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "32",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit",
+    "text": "32\n(1) Where the Minister has reasonable grounds to believe, on the basis of a pest risk assessment, that the importation of a thing will result or would likely result in the introduction into Canada, or the spread within Canada, of a thing that is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, the Minister shall issue a permit in respect of the thing if the Minister determines that every precaution necessary to prevent the introduction into Canada or the spread within Canada of any pest or biological obstacle to the control of a pest can and will be taken.\n(2) Where the Minister has reasonable grounds to believe, on the basis of a pest risk assessment, that the requirement referred to in subsection (1) is not met, the Minister shall refuse to issue a permit.",
+    "history": "SOR/2009-326, s. 9(F)",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 32",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-32.html"
+  },
+  {
+    "id": "SOR-95-212-s33",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "33",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit",
+    "text": "33 A permit shall be in a form established by the Minister, and shall set out\n(a) the conditions, if any, under which the thing to be imported may be admitted into Canada and governing the thing after it has entered Canada to prevent the introduction into Canada, or the spread within Canada, of a pest or biological obstacle to the control of a pest;\n(b) the expiration date of the permit; and\n(c) such other information as is necessary to identify the thing.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 33",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-33.html"
+  },
+  {
+    "id": "SOR-95-212-s34",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "34",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit",
+    "text": "34\n(1) A person who imports a thing under a permit shall comply with all the conditions set out in the permit.\n(2) Where the Minister determines that it is necessary to prevent the introduction into Canada or the spread within Canada of any pest or biological obstacle to the control of a pest, the Minister shall amend a permit by adding, removing or amending a condition or any information set out in the permit.\n(3) The Minister may revoke a permit issued to a person or refuse to issue any other permit to a person where the Minister determines that the person has not complied with\n(a) any condition set out in the permit; or\n(b) any provision of the Act or any regulation or order made thereunder.\n(c) [Repealed, SOR/2009-326, s. 10]\n(4) The Minister may revoke a permit issued to a person or refuse to issue a permit to a person where the Minister has reasonable grounds to believe that\n(a) there is an infestation in the country or place of origin of a thing or the country or place from which the thing was re-shipped; or\n(b) the person has not complied with\n(i) any condition set out in the permit, or\n(ii) any provision of the Act or any regulation or order made thereunder.\n(iii) [Repealed, SOR/2009-326, s. 10]\n(5) Where a foreign exporter has shipped to Canada any thing that is a pest, infested or a biological obstacle to the control of a pest or that contravenes any provision of the Act or any regulation or order made thereunder, the Minister may revoke a permit issued to any person, or refuse to issue a permit in respect of a thing to any person, to import from that foreign exporter or from the country or place of origin or reshipment until\n(a) the thing shipped or to be shipped is no longer a pest, infested or a biological obstacle to the control of a pest;\n(b) the phytosanitary certification authorities in the country or place of origin or reshipment have identified to the Minister the cause or source of the infestation that is the subject-matter of the contravention; and\n(c) the foreign exporter or the phytosanitary certification authorities referred to in paragraph (b) have given a written undertaking to comply with the provisions of the Act and all regulations and orders made under it.",
+    "history": "SOR/2007-48, s. 3; SOR/2009-326, s. 10",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 34",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-34.html"
+  },
+  {
+    "id": "SOR-95-212-s35",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "35",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit",
+    "text": "35 Subject to section 34, a permit shall remain in force for the period specified in the permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 35",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-35.html"
+  },
+  {
+    "id": "SOR-95-212-s36",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "36",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit",
+    "text": "36 The person to whom a permit has been issued shall\n(a) where required as a condition of the permit to keep a record in a form established by the Minister and containing information respecting activities undertaken in respect of the thing, furnish the record, on request, for inspection or copying by an inspector; and\n(b) retain the record referred to in paragraph (a) for such period as may be specified in the permit.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 36",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-36.html"
+  },
+  {
+    "id": "SOR-95-212-s37",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "37",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Permit",
+    "text": "37 Where the Minister or an inspector determines that a person to whom a permit has been issued has not complied with any condition set out in the permit or where the Minister or an inspector believes on reasonable grounds that there is an infestation in the country of origin or the country from which the thing was re-shipped, any inspector may detain or prohibit the admission into Canada of the thing in respect of which the permit was issued or may order that the thing be disposed of.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 37",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-37.html"
+  },
+  {
+    "id": "SOR-95-212-s38",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "38",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Treatment or Processing",
+    "text": "38 No person shall import into Canada any thing that is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, unless the thing is treated or processed\n(a) at origin in a manner that eliminates any pest or biological obstacle to the control of a pest or results in any pest or biological obstacle to the control of a pest being non-viable; or\n(b) in the manner and at the place that may be specified in a permit or as required by an inspector pursuant to section 17.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 38",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-38.html"
+  },
+  {
+    "id": "SOR-95-212-s39",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "39",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Declaration",
+    "text": "39 Every person shall, at the time of importation into Canada of any thing that is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, declare that thing to an inspector or customs officer at a place of entry set out in subsection 40(1).",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 39",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-39.html"
+  },
+  {
+    "id": "SOR-95-212-s40",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "40",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Places of Entry",
+    "text": "40\n(1) The Canadian customs offices and Agency offices at the following places are designated as places of entry where things shall be presented for inspection and admittance to Canada:\n(a) in Ontario,\n(i) Brampton,\n(ii) Cornwall,\n(iii) Fort Erie,\n(iv) Fort Frances,\n(v) Hamilton,\n(vi) Lansdowne,\n(vii) London,\n(viii) Niagara Falls,\n(ix) Ottawa (including Macdonald-Cartier International Airport),\n(x) Prescott,\n(xi) Rainy River,\n(xii) Sarnia,\n(xiii) Sault Ste. Marie,\n(xiv) Thunder Bay (Pigeon River),\n(xv) Toronto (Front Street, Interport Suffarence Warehouse, Midcontinent Truck Terminal, Lester B. Pearson International Airport and Suffarence Truck Terminal),\n(xvi) Welland, and\n(xvii) Windsor (Ambassador Bridge and Detroit/Windsor Tunnel);\n(b) in Quebec,\n(i) Armstrong,\n(ii) Huntingdon,\n(iii) Lacolle, route 15,\n(iv) Montreal (Place d’Youville, Dorval International Airport, Mirabel International Airport and CAN PAC International Freight Services),\n(v) Quebec City,\n(vi) Rock Island, route 55, and\n(vii) Saint-Armand-Philipsburg;\n(c) in Nova Scotia,\n(i) Halifax (Ralston Building and Halifax International Airport),\n(ii) Sydney, and\n(iii) Yarmouth;\n(d) in New Brunswick,\n(i) Bayside,\n(ii) Edmundston,\n(iii) Moncton,\n(iv) Saint John,\n(v) St. Stephen, and\n(vi) Woodstock;\n(e) in Manitoba,\n(i) Boissevain,\n(ii) Emerson,\n(iii) Gretna, and\n(iv) Winnipeg (Main Street and Winnipeg International Airport);\n(f) in British Columbia,\n(i) Huntingdon,\n(ii) Kingsgate,\n(iii) Osoyoos,\n(iv) Pacific Highway (Highway 15),\n(v) Sidney (including Victoria Airport),\n(vi) Vancouver (Customs Commercial Operations, International Marine Operations and Vancouver International Airport), and\n(vii) Victoria;\n(g) in Prince Edward Island, Charlottetown;\n(h) in Saskatchewan,\n(i) Monchy,\n(ii) North Portal,\n(iii) Regina,\n(iv) Regway, and\n(v) Saskatoon;\n(i) in Alberta,\n(i) Calgary (Calgary International Airport and Harry Hays Building),\n(ii) Coutts, and\n(iii) Edmonton (including Edmonton International Airport); and\n(j) in Newfoundland and Labrador,\n(i) Corner Brook,\n(ii) Gander (including Gander International Airport), and\n(iii) St. John’s (including St. John’s Airport).\n(2) A thing shall be presented at a place of entry set out in subsection (1) during regular working hours fixed by the Minister.\n(3) An inspector or customs officer may require in writing that any thing entering Canada be directed to another place of entry or place inside Canada, for the purpose of inspecting the thing.\n(4) Where, pursuant to subsection (3), an inspector or customs officer has required a thing to be directed to another place of entry or place inside Canada, no person shall\n(a) move the thing to any place except the place indicated; or\n(b) open any conveyance or unpack any package containing the thing, except as authorized by any inspector or customs officer.",
+    "history": "SOR/97-151, s. 29; SOR/97-292, s. 32; SOR/2013-70, s. 2",
+    "last_amended": "2013-04-18",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 40",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-40.html"
+  },
+  {
+    "id": "SOR-95-212-s41",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "41",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Packaging and Labelling",
+    "text": "41\n(1) Where any thing that is a pest, is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest enters Canada, its container or accompanying invoice shall bear such marks as will identify the person importing the thing, the foreign exporter, the thing and, if applicable, the permit number.\n(2) Any thing referred to in subsection (1) shall be packaged in a container in such a manner as to prevent the thing from becomming infested or spreading a pest or a biological obstacle to the control of a pest.\n(3) to (5) [Repealed, SOR/2003-6, s. 99]",
+    "history": "SOR/2003-6, s. 99",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 41",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-41.html"
+  },
+  {
+    "id": "SOR-95-212-s42",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "42",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "42\n(1) The Minister or an inspector may prohibit a thing from entering Canada where the Minister or an inspector determines, on the basis of the type of the thing or of a known or suspected infestation at the place of propagation or production, or place from which the thing was shipped, that\n(a) the thing is a pest;\n(b) the thing is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest that cannot be treated or processed to the extent necessary to ensure that the thing is not a pest or infested or is no longer a biological obstacle to the control of a pest;\n(c) a foreign Phytosanitary Certificate cannot be obtained from the country of origin or a foreign Phytosanitary Certificate for Re-export cannot be obtained from the country of re-export of the thing; or\n(d) failure to do so would or could result in the introduction into Canada, or spread within Canada, of a pest or a biological obstacle to the control of a pest.\n(2) No person shall import into Canada a thing that the Minister or an inspector has prohibited from entering Canada in writing, or in a permit where the permit prohibits the importation of that thing.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 42",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-42.html"
+  },
+  {
+    "id": "SOR-95-212-s43",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "43",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Admission of Things for Special Purposes",
+    "text": "43\n(1) Notwithstanding sections 38 and 42, the Minister shall issue a permit to a person in respect of any thing that is a pest, infested or a biological obstacle to the control of a pest or that does not meet the requirements of the Act or any regulation or order made thereunder where the Minister determines that\n(a) the thing is imported for the purpose of being used for scientific research, educational, processing, industrial or exhibition purposes; and\n(b) the person is able and willing to comply with the conditions to be set out in the permit and will take every precaution to prevent the spread of any pest or biological obstacle to the control of a pest.\n(2) A thing referred to in subsection (1) shall be packaged, transported, handled, controlled and used in a manner that ensures a pest or biological obstacle to the control of a pest is not introduced into or spread within Canada.\n(3) Where a thing referred to in subsection (1) or any remains of the thing or portion thereof is to be disposed of, the owner or person having the possession, care or control of the thing, remains or portion thereof shall dispose of it in a manner that\n(a) ensures that a pest or biological obstacle to the control of a pest will not spread; and\n(b) destroys any pest or biological obstacle to the control of a pest or ensures that the pest or biological obstacle to the control of a pest is non-viable.\n(4) No person shall import into Canada a thing referred to in subsection (1) unless\n(a) the person has complied with sections 30 and 31, subsection 34(1) and sections 36, 39 and 40;\n(b) if required by the Minister and prior to the issuance of a permit, the person has indicated in writing that the person is able and willing to comply with all the conditions that the Minister has indicated will be set out in the permit;\n(c) the thing is admitted into Canada at a place and conveyed within Canada to the place set out in the permit;\n(d) the thing is dealt with in such a manner as may be specified in the permit;\n(e) the thing is packaged and labelled in accordance with section 41; and\n(f) the person having the possession, care or control of the thing obtains a written authorization in accordance with the Act or any regulation or order made thereunder before undertaking any activity in respect of the thing other than an activity in respect of which the permit was issued and before moving the thing from the original place of destination within Canada.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 43",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-43.html"
+  },
+  {
+    "id": "SOR-95-212-s44",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "44",
+    "marginal_note": "",
+    "part": "PART II - Importation",
+    "division": "",
+    "heading": "Entry Denied to Things or Conveyances en Route to Canada",
+    "text": "44 The Minister or an inspector may prohibit the importation into Canada or the territorial sea of Canada, within the meaning of section 4 of the Oceans Act, of any conveyance or other thing, if the Minister or inspector has reasonable grounds to believe that the conveyance or other thing\n(a) is a pest or is infested or is suspected of being infested;\n(b) constitutes or could constitute a biological obstacle to the control of a pest; or\n(c) would, when imported into Canada, be in contravention of a provision of the Act or any regulation or order made under it.",
+    "history": "SOR/2002-438, s. 20; SOR/2009-326, s. 11(F); SOR/2025-47, s. 32",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 44",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-44.html"
+  },
+  {
+    "id": "SOR-95-212-s45",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "45",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Movement Certificate",
+    "text": "45\n(1) A Movement Certificate may contain conditions specified by the Minister or an inspector that are necessary to prevent the spread of a pest or biological obstacle to the control of a pest and may specify a period of validity.\n(2) Where a Movement Certificate is required in respect of a thing by the Act or any regulation or order made thereunder or by the Minister or an inspector pursuant to the Minister’s or inspector’s powers under the Act or any regulation or order made thereunder, no person shall move the thing unless the person\n(a) obtains a Movement Certificate; and\n(b) complies with all the conditions set out in the Movement Certificate.\n(3) No person shall move any thing in respect of which a Movement Certificate is required under subsection (2) unless all the conditions set out in the Movement Certificate respecting the thing prior to movement have been complied with.",
+    "history": "SOR/2009-326, s. 12",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 45",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-45.html"
+  },
+  {
+    "id": "SOR-95-212-s46",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "46",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Movement Certificate",
+    "text": "46\n(1) No person, other than an inspector, shall alter, deface or erase any information or statement on a Movement Certificate.\n(2) A Movement Certificate is void where\n(a) a person does not comply with any condition referred to in paragraph 45(2)(b) or does not comply with any provision of the Act or any regulation or order made thereunder; or\n(b) a person other than an inspector has altered or defaced the Movement Certificate or has erased any information on the Movement Certificate.\n(3) [Repealed, SOR/2017-94, s. 19]",
+    "history": "SOR/2017-94, s. 19",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 46",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-46.html"
+  },
+  {
+    "id": "SOR-95-212-s47",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "47",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Written Authorization to Move",
+    "text": "47 For the purposes of subsection 6(2) of the Act, the inspector’s authorization may be in the form of a Movement Certificate.",
+    "history": "SOR/2009-326, s. 13",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 47",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-47.html"
+  },
+  {
+    "id": "SOR-95-212-s48",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "48",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Identification",
+    "text": "48\n(1) Any thing in respect of which a Movement Certificate is issued shall bear a tag or label, or be accompanied by an invoice, that clearly identifies the thing, the origin of the thing and its final destination.\n(2) Any label, tag or invoice referred to in subsection (1) shall also state the name and complete address of the consignee and consignor.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 48",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-48.html"
+  },
+  {
+    "id": "SOR-95-212-s49",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "49",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Packaging and Transportation",
+    "text": "49 Any thing in respect of which a Movement Certificate is issued shall be packaged, contained and moved in such a manner as to prevent the thing from becoming infested or becoming a biological obstacle to the control of a pest or from spreading a pest or a biological obstacle to the control of a pest.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 49",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-49.html"
+  },
+  {
+    "id": "SOR-95-212-s50",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "50",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "50\n(1) A person must not move within Canada a thing that is a pest or that is identified in the Agency document as being a thing that could be infested with a pest or that is or could be a biological obstacle to the control of a pest if\n(a) the Agency document indicates that movement of the thing is prohibited; or\n(b) any restrictions set out in the Agency document with respect to the movement of the thing, including with respect to the thing’s place of origin and destination and the taking of mitigation measures, are not complied with.\n(2) In this section, Agency document means the document entitled Movement prohibitions and restrictions in Canada under the Plant Protection Act, published by the Agency, as amended from time to time.",
+    "history": "SOR/2025-236, s. 5",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 50",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-50.html"
+  },
+  {
+    "id": "SOR-95-212-s51",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "51",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "51 [Repealed, SOR/2025-236, s. 5]",
+    "history": "",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 51",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-51.html"
+  },
+  {
+    "id": "SOR-95-212-s52",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "52",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Prohibitions",
+    "text": "52 [Repealed, SOR/2025-236, s. 5]",
+    "history": "",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 52",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-52.html"
+  },
+  {
+    "id": "SOR-95-212-s53",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "53",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Prohibition Respecting a Place Declared Infested by the Minister or an Inspector",
+    "text": "53\n(1) Where, pursuant to section 11 or 12 of the Act or subsection 15(3) of the Act, the Minister, by an order, or an inspector, by a declaration, has declared a place infested, no person shall undertake any activity in respect of any thing, unless the movement of the thing within, into or out of the place is permitted pursuant to that order or declaration.\n(2) Where a person undertakes an activity referred to in subsection (1), the person shall undertake the activity in the manner determined by an inspector, on the basis of the extent of the infestation or the type of thing.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 53",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-53.html"
+  },
+  {
+    "id": "SOR-95-212-s54",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "54",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Movement of Things for Special Purposes",
+    "text": "54\n(1) Any inspector may issue a Movement Certificate to a person for any thing that is prohibited from being moved pursuant to section 50 or that does not meet the requirements of the Act or any regulation or order made thereunder where the Minister or an inspector determines that\n(a) the thing is being moved for the purpose of being used for scientific research, educational, processing, industrial or exhibition purposes; and\n(b) the person is able and willing to comply with the conditions to be set out in the Movement Certificate and will take every precaution to prevent the spread of any pest or biological obstacle to the control of a pest.\n(2) A thing referred to in subsection (1) shall be packaged, transported, handled, controlled and used in a manner that ensures that a pest or biological obstacle to the control of a pest is not spread within Canada.\n(3) Where a thing referred to in subsection (1) or any remains of the thing or portion thereof is to be disposed of, the owner or person having the possession, care or control of the thing or portion thereof shall dispose of it in a manner that\n(a) ensures that a pest or biological obstacle to the control of a pest will not spread; and\n(b) destroys any pest or biological obstacle to the control of a pest or ensures that the pest or biological obstacle to the control of a pest is non-viable.\n(4) No person shall move within Canada a thing referred to in subsection (1) unless\n(a) the person has complied with paragraph 45(2)(b) and sections 48 and 49;\n(b) if required by the Minister or an inspector and prior to the issuance of a Movement Certificate, the person has indicated in writing that the person is able and willing to comply with all the conditions that the Minister or an inspector has indicated will be set out in the Movement Certificate;\n(c) the thing is moved within Canada to the place specified in the Movement Certificate; and\n(d) the thing is dealt with in such a manner as may be specified in the Movement Certificate.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 54",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-54.html"
+  },
+  {
+    "id": "SOR-95-212-s54.1",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "54.1",
+    "marginal_note": "",
+    "part": "PART III - Movement of Things",
+    "division": "",
+    "heading": "Requirement to Move",
+    "text": "54.1 An inspector or a peace officer acting on the request of an inspector may require any thing to be moved to a specified place for the purpose of complying with the requirements of the Act and all regulations and orders made under it.",
+    "history": "SOR/2025-236, s. 6",
+    "last_amended": "2025-11-21",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 54.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-54.1.html"
+  },
+  {
+    "id": "SOR-95-212-s55",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "55",
+    "marginal_note": "",
+    "part": "PART IV - Exportation",
+    "division": "",
+    "heading": "Canadian Phytosanitary Certificate and Other Documents",
+    "text": "55\n(1) In this Part,\nCanadian Phytosanitary Certificate means a document, issued by an inspector, that attests to the phytosanitary status of any thing exported from Canada and that\n(a) contains the information required by the Model Phytosanitary Certificate set out in the Annex to the International Plant Protection Convention approved by the Food and Agriculture Organization of the United Nations Conference at its Twentieth Session in November 1979, as amended from time to time, and\n(b) is signed by an inspector and sealed with an official Canadian Phytosanitary Certificate seal; (certificat phytosanitaire canadien)\nCanadian Phytosanitary Certificate for Re-export means a document, issued by an inspector, that indicates that a thing is considered to conform with the laws of the importing country respecting phytosanitary import requirements, and to which is attached a copy of the original Phytosanitary Certificate from the country of origin and that\n(a) contains the information required by the Model Phytosanitary Certificate for Re-export set out in the Annex to the International Plant Protection Convention approved by the Food and Agriculture Organization of the United Nations Conference at its Twentieth Session in November 1979, as amended from time to time, and\n(b) is signed by an inspector and sealed with an official Canadian Phytosanitary Certificate seal. (certificat phytosanitaire canadien pour réexportation)\n(2) No person shall export from Canada any thing for which a Canadian Phytosanitary Certificate, Canadian Phytosanitary Certificate for Re-export or any other document is required by the phytosanitary certification authorities in the country of final destination, unless the appropriate document is issued by an inspector.\n(3) An inspector may issue a Canadian Phytosanitary Certificate or Canadian Phytosanitary Certificate for Re-export or any other document required by the phytosanitary certification authorities in the country of final destination only if the inspector believes on reasonable grounds that the thing to be exported conforms with the laws of the importing country respecting phytosanitary import requirements.\n(4) No person, other than an inspector or a person authorized in writing by an inspector, shall have in the person’s possession, custody or control an official Canadian Phytosanitary Certificate seal or any facsimile thereof.\n(5) No person, other than an inspector shall alter, deface or erase any information or statement in a Canadian Phytosanitary Certificate, Canadian Phytosanitary Certificate for Re-export or any other document issued for the purposes of the Act or any regulation or order made thereunder.\n(6) A Canadian Phytosanitary Certificate or Canadian Phytosanitary Certificate for Re-export or any other document issued for the purposes of the Act or any regulation or order made thereunder is void if any person other than an inspector has altered, defaced or erased any information or statement in the certificate.\n(7) No person shall substitute any other thing for any thing for which a Canadian Phytosanitary Certificate, Canadian Phytosanitary Certificate for Re-export or any other document issued for the purposes of the Act or any regulation or order made thereunder is issued by an inspector.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 55",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-55.html"
+  },
+  {
+    "id": "SOR-95-212-s56",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "56",
+    "marginal_note": "",
+    "part": "PART IV - Exportation",
+    "division": "",
+    "heading": "General",
+    "text": "56\n(1) For the purposes of preventing the spread of pests, no person shall export from Canada any thing referred to in section 7000 of the schedule to the Export Control List or any thing that is infested with a thing referred to in that section, unless prior to export the person has obtained an export permit referred to in section 7 of the Export and Import Permits Act.\n(2) Where a person has obtained an export permit referred to in subsection (1), the person is not required to obtain a Movement Certificate in respect of the thing if the thing is shipped directly out of Canada.\n(3) Any thing in respect of which an export permit referred to in subsection (1) has been issued shall be packaged, contained and moved in such a manner as to prevent the thing from spreading a pest or biological obstacle to the control of a pest.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 56",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-56.html"
+  },
+  {
+    "id": "SOR-95-212-s57",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "57",
+    "marginal_note": "",
+    "part": "PART IV - Exportation",
+    "division": "",
+    "heading": "General",
+    "text": "57 No person shall export or re-export any thing from Canada unless it meets the laws of the importing country respecting phytosanitary import requirements.",
+    "history": "SOR/2009-326, s. 14(F)",
+    "last_amended": "2009-12-10",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 57",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-57.html"
+  },
+  {
+    "id": "SOR-95-212-s58",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "58",
+    "marginal_note": "",
+    "part": "PART IV - Exportation",
+    "division": "",
+    "heading": "Conveyance and Facility Inspection",
+    "text": "58\n(1) For the purposes of this section, vessel means any ship, boat or other means of transport used or designed to be used in water navigation.\n(2) No person shall load or complete the loading of grain or a grain product aboard a vessel unless\n(a) prior to the loading of the grain or grain product and, if required by an inspector for the purpose of determining if the vessel is infested or constitutes or could constitute a biological obstacle to the control of a pest, during the loading, the vessel is inspected and approved for loading, in writing, by an inspector; or\n(b) an inspector advises that an inspection and approval of the vessel is not required because the inspector has reasonable grounds to believe that the vessel is not infested or does not or could not constitute a biological obstacle to the control of a pest.\n(3) Where the Minister or an inspector believes on reasonable grounds that the vessel that is to receive the grain or grain product is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, any inspector may require the owner or person having the possession, care or control of the vessel\n(a) to treat or clean the vessel; and\n(b) to treat, move or dispose of any thing found on or in the vessel.",
+    "history": "SOR/2017-94, s. 20(F)",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 58",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-58.html"
+  },
+  {
+    "id": "SOR-95-212-s59",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "59",
+    "marginal_note": "",
+    "part": "PART IV - Exportation",
+    "division": "",
+    "heading": "Conveyance and Facility Inspection",
+    "text": "59 If before, during or after the loading or unloading of grain or a grain product aboard or from a conveyance, an inspector believes on reasonable grounds that the conveyance, grain or grain product is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, any inspector may require the owner or the person having the possession, care or control of the conveyance\n(a) to treat or clean the conveyance, grain or grain product; and\n(b) to treat, move or dispose of any thing found on or in the conveyance, grain or grain product.",
+    "history": "SOR/2017-94, ss. 21, 22(F)",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 59",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-59.html"
+  },
+  {
+    "id": "SOR-95-212-s60",
+    "act_code": "SOR-95-212",
+    "act_short": "Plant Protection Regs",
+    "act_name": "Plant Protection Regulations",
+    "section": "60",
+    "marginal_note": "",
+    "part": "PART IV - Exportation",
+    "division": "",
+    "heading": "Conveyance and Facility Inspection",
+    "text": "60 Where the Minister or an inspector believes on reasonable grounds that a conveyance or a facility used for any activity undertaken in respect of any thing that requires a Canadian Phytosanitary Certificate, a Canadian Phytosanitary Certificate for Re-export or any other phytosanitary document is or could be infested or constitutes or could constitute a biological obstacle to the control of a pest, any inspector may require the owner or person having the possession, care or control of the conveyance or facility\n(a) to treat or clean the conveyance or the facility; and\n(b) to treat, move or dispose of any thing found on or in the conveyance or in the facility.",
+    "history": "SOR/2017-94, s. 23",
+    "last_amended": "2017-05-19",
+    "current_to": "2025-11-27",
+    "citation": "Plant Protection Regs, s. 60",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-95-212/section-60.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/SOR-97-229.json b/data/processed/SOR-97-229.json
new file mode 100644
index 0000000000000000000000000000000000000000..ae3b48203526eebbb0bbaad36bc53d5e7e018e50
--- /dev/null
+++ b/data/processed/SOR-97-229.json
@@ -0,0 +1,53 @@
+[
+  {
+    "id": "SOR-97-229-s1",
+    "act_code": "SOR-97-229",
+    "act_short": "Precursor & Substance Exemption Regs",
+    "act_name": "Regulations Exempting Certain Precursors and Controlled Substances from the Application of the Controlled Drugs and Substances Act",
+    "section": "1",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exemptions",
+    "text": "1 The substances set out in Schedule I are exempt from the application of the Controlled Drugs and Substances Act.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Precursor & Substance Exemption Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-229/section-1.html"
+  },
+  {
+    "id": "SOR-97-229-s2 and 3",
+    "act_code": "SOR-97-229",
+    "act_short": "Precursor & Substance Exemption Regs",
+    "act_name": "Regulations Exempting Certain Precursors and Controlled Substances from the Application of the Controlled Drugs and Substances Act",
+    "section": "2 and 3",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Exemptions",
+    "text": "2 and 3 [Repealed, SOR/97-514, s. 2]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Precursor & Substance Exemption Regs, s. 2 and 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-229/section-2 and 3.html"
+  },
+  {
+    "id": "SOR-97-229-s*4",
+    "act_code": "SOR-97-229",
+    "act_short": "Precursor & Substance Exemption Regs",
+    "act_name": "Regulations Exempting Certain Precursors and Controlled Substances from the Application of the Controlled Drugs and Substances Act",
+    "section": "*4",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*4 These Regulations come into force on the day which the Controlled Drugs and Substances Act, chapter 19 of the Statutes of Canada, 1996, comes into force.\n* [Note: Regulations in force May 14, 1997, see SI/97-47.]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2025-12-02",
+    "citation": "Precursor & Substance Exemption Regs, s. *4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-229/section-*4.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/SOR-97-234.json b/data/processed/SOR-97-234.json
new file mode 100644
index 0000000000000000000000000000000000000000..4d83ee839bab3b473984ee080111ca65ede445a3
--- /dev/null
+++ b/data/processed/SOR-97-234.json
@@ -0,0 +1,512 @@
+[
+  {
+    "id": "SOR-97-234-s1",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "Interpretation",
+    "text": "1 The definitions in this section apply in these Regulations.\nAct means the Controlled Drugs and Substances Act. (Loi)\nappropriate police officer means\n(a) in the case of the RCMP, the Assistant Commissioner of the RCMP in charge of drug enforcement; and\n(b) in the case of any other police force, the member of the police force who is the most senior officer responsible for operations. (agent de police compétent)\nchief means, in respect of a police force other than the RCMP, the senior police officer in charge of the police force. (chef)\nparticular investigation means a primary investigation conducted under the Act or any other Act of Parliament and includes any investigation that arises from the primary investigation. (enquête particulière). (enquête particulière)\npolice force means a police force that is designated pursuant to section 2. (corps policier)\nproceeding means a preliminary inquiry, trial or other proceeding under the Act or any other Act of Parliament. (procédure)\nprovincial minister means the provincial minister responsible for policing in a province. (ministre provincial)\nRCMP means the Royal Canadian Mounted Police. (GRC)",
+    "history": "SOR/2005-72, ss. 1, 16(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-1.html"
+  },
+  {
+    "id": "SOR-97-234-s2",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "2",
+    "marginal_note": "Authority to designate",
+    "part": "",
+    "division": "",
+    "heading": "Designations of Police Forces",
+    "text": "2 The Minister of Public Safety and Emergency Preparedness and every provincial minister are authorized to designate any police force within the jurisdiction of that Minister or the provincial minister for the purposes of these Regulations or any of its provisions.",
+    "history": "SOR/2022-174, s. 1",
+    "last_amended": "2022-07-15",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-2.html"
+  },
+  {
+    "id": "SOR-97-234-s3",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "3",
+    "marginal_note": "Street drugs",
+    "part": "",
+    "division": "",
+    "heading": "Sections 5 to 7.1 of the Act",
+    "text": "3 A member of a police force is exempt from the application of any of sections 5 to 7.1 of the Act if the member engages or attempts to engage in conduct referred to in any of those sections that involves a substance other than a substance referred to in any of subsections 8(1), 11(1) and 13(1) of these Regulations, of which the member has come into possession during a particular investigation, if the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member’s responsibilities for the purposes of the particular investigation.",
+    "history": "SOR/2005-72, s. 17(F); SOR/2022-174, s. 3",
+    "last_amended": "2022-07-15",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 3",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-3.html"
+  },
+  {
+    "id": "SOR-97-234-s4",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "4",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Sections 5 to 7.1 of the Act",
+    "text": "4 A person is exempt from the application of any of section 5 to 7.1 of the Act if the person engages or attempts to engage in conduct referred to in any of those sections that involves a substance, other than a substance referred to in any of subsections 8(1), 11(1) and 13(1) of these Regulations, of which the person has come into possession, if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 3(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2005-72, s. 2; SOR/2022-174, s. 4",
+    "last_amended": "2022-07-15",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 4",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-4.html"
+  },
+  {
+    "id": "SOR-97-234-s5",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "5",
+    "marginal_note": "RCMP notification",
+    "part": "",
+    "division": "",
+    "heading": "Sections 5 to 7.1 of the Act",
+    "text": "5 A member who is exempt, under section 3 of these Regulations, from the application of section 6 of the Act shall notify, in written or electronic format, the Assistant Commissioner of the RCMP in charge of drug enforcement of the importation or exportation of a substance by the member in accordance with section 3 of these Regulations, or by a person under the member's direction or control pursuant to section 4 of these Regulations, before the substance is imported or exported or, if it is not practicable to do so before the substance is imported or exported, as soon as practicable after that time.",
+    "history": "SOR/2005-72, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 5",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-5.html"
+  },
+  {
+    "id": "SOR-97-234-s5.1",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "5.1",
+    "marginal_note": "Holding out",
+    "part": "",
+    "division": "",
+    "heading": "Section 5 of the Act — Holding Out",
+    "text": "5.1 A member of a police force who engages or attempts to engage in conduct referred to in section 5 of the Act by representing or holding out a substance to be a substance included in Schedule I, II, III or IV of the Act is exempt from the application of that section if the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member's responsibilities for the purposes of a particular investigation.",
+    "history": "SOR/2005-72, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 5.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-5.1.html"
+  },
+  {
+    "id": "SOR-97-234-s5.2",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "5.2",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Section 5 of the Act — Holding Out",
+    "text": "5.2 A person who engages or attempts to engage in conduct referred to in section 5 of the Act by representing or holding out a substance to be a substance included in Schedule I, II, III or IV of the Act is exempt from the application of that section if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 5.1(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2005-72, s. 3",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 5.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-5.2.html"
+  },
+  {
+    "id": "SOR-97-234-s6",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "6",
+    "marginal_note": "Double-doctoring",
+    "part": "",
+    "division": "",
+    "heading": "Subsection 4(2) of the Act",
+    "text": "6 A member of a police force is exempt from the application of subsection 4(2) of the Act where the member engages or attempts to engage in conduct referred to in that subsection, if the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member’s responsibilities for the purposes of a particular investigation.",
+    "history": "SOR/2005-72, s. 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 6",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-6.html"
+  },
+  {
+    "id": "SOR-97-234-s7",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "7",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Subsection 4(2) of the Act",
+    "text": "7 A person is exempt from the application of subsection 4(2) of the Act where the person engages or attempts to engage in conduct referred to in that subsection, if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 6(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2005-72, s. 4",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 7",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-7.html"
+  },
+  {
+    "id": "SOR-97-234-s7.1",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "7.1",
+    "marginal_note": "Member of police force",
+    "part": "",
+    "division": "",
+    "heading": "Provisions of the Precursor Control Regulations",
+    "text": "7.1 A member of a police force is exempt from the application of subsections 6(1) and (2) and 9(1), section 10, subsections 47(1) and 57(1) and section 88 of the Precursor Control Regulations if the member engages or attempts to engage in conduct referred to in any of those provisions and\n(a) is an active member of the police force; and\n(b) is acting in the course of the member's responsibilities for the purposes of a particular investigation.",
+    "history": "SOR/2005-72, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 7.1",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-7.1.html"
+  },
+  {
+    "id": "SOR-97-234-s7.2",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "7.2",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Provisions of the Precursor Control Regulations",
+    "text": "7.2 A person is exempt from the application of subsections 6(1) and (2) and 9(1), section 10, subsections 47(1) and 57(1) and section 88 of the Precursor Control Regulations if the person engages or attempts to engage in conduct referred to in any of those provisions and the person acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 7.1(a) and (b).",
+    "history": "SOR/2005-72, s. 5",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 7.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-7.2.html"
+  },
+  {
+    "id": "SOR-97-234-s8",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "8",
+    "marginal_note": "State drugs",
+    "part": "",
+    "division": "",
+    "heading": "Section 5 of the Act — Trafficking",
+    "text": "8\n(1) Subject to section 15, a member of a police force is exempt from the application of section 5 of the Act where the member engages or attempts to engage in conduct referred to in that section that involves a substance that has been forfeited to Her Majesty, that is imported in accordance with section 11 of these Regulations or that is produced in accordance with section 13 of these Regulations, if the member has been issued a certificate.\n(2) [Conditions for issuing certificate] The appropriate police officer may issue a certificate for a period not exceeding six months for the purposes of subsection (1) to a member of a police force where the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member’s responsibilities for the purposes of a particular investigation.",
+    "history": "SOR/2005-72, s. 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 8",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-8.html"
+  },
+  {
+    "id": "SOR-97-234-s9",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "9",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Section 5 of the Act — Trafficking",
+    "text": "9 Subject to section 16, a person is exempt from the application of section 5 of the Act where the person engages or attempts to engage in conduct referred to in that section that involves a substance that has been forfeited to Her Majesty, that is imported in accordance with section 11 of these Regulations or that is produced in accordance with section 13 of these Regulations, if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 8(2)(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2005-72, s. 6",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 9",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-9.html"
+  },
+  {
+    "id": "SOR-97-234-s10",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "10",
+    "marginal_note": "Controlled deliveries",
+    "part": "",
+    "division": "",
+    "heading": "Section 6 of the Act — Importation or Exportation",
+    "text": "10 For the purposes of subsection 11(1) and section 12, a substance requested of and obtained directly from a foreign state does not include a substance that has, for the purpose of identifying any person involved in the commission of an offence under the Act or any other Act of Parliament or a conspiracy to commit such an offence, been allowed to pass out of or through a foreign state, with the knowledge and under the supervision of that state's competent authorities.",
+    "history": "SOR/2005-72, s. 7",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 10",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-10.html"
+  },
+  {
+    "id": "SOR-97-234-s11",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "11",
+    "marginal_note": "State drugs",
+    "part": "",
+    "division": "",
+    "heading": "Section 6 of the Act — Importation or Exportation",
+    "text": "11\n(1) A member of a police force is exempt from the application of section 6 of the Act where the member engages or attempts to engage in conduct referred to in that section that involves a substance that has been forfeited to Her Majesty, that is produced in accordance with section 13 of these Regulations or that has been requested of and obtained directly from a foreign state, if the member has been issued a certificate.\n(2) [Conditions for issuing certificate] The Assistant Commissioner of the RCMP in charge of drug enforcement may issue a certificate for a period not exceeding six months for the purposes of subsection (1) where the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member’s responsibilities for the purposes of a particular investigation in which the RCMP participates.",
+    "history": "SOR/2005-72, ss. 16(F), 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 11",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-11.html"
+  },
+  {
+    "id": "SOR-97-234-s12",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "12",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Section 6 of the Act — Importation or Exportation",
+    "text": "12 A person is exempt from the application of section 6 of the Act where the person engages or attempts to engage in conduct referred to in that section that involves a substance that has been forfeited to Her Majesty, that is produced in accordance with section 13 of these Regulations or that has been requested of and obtained directly from a foreign state, if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 11(2)(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2005-72, s. 8",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 12",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-12.html"
+  },
+  {
+    "id": "SOR-97-234-s13",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "13",
+    "marginal_note": "State drugs",
+    "part": "",
+    "division": "",
+    "heading": "Section 7 of the Act — Production",
+    "text": "13\n(1) Subject to section 15, a member of a police force is exempt from the application of section 7 of the Act where the member engages or attempts to engage in conduct referred to in that section that involves a substance that has been forfeited to Her Majesty or that is imported in accordance with section 11 of these Regulations, if the member has been issued a certificate.\n(2) [Conditions for issuing certificate] The appropriate police officer may issue a certificate for a period not exceeding one year for the purposes of subsection (1) to a member of a police force where the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member’s responsibilities for the purposes of a particular investigation.",
+    "history": "SOR/2005-72, s. 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 13",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-13.html"
+  },
+  {
+    "id": "SOR-97-234-s14",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "14",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Section 7 of the Act — Production",
+    "text": "14 Subject to section 16, a person is exempt from the application of section 7 of the Act where the person engages or attempts to engage in conduct referred to in that section that involves a substance that has been forfeited to Her Majesty or that is imported in accordance with section 11 of these Regulations, if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 13(2)(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2007-228, s. 1",
+    "last_amended": "2007-10-25",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 14",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-14.html"
+  },
+  {
+    "id": "SOR-97-234-s15",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "15",
+    "marginal_note": "Offering to engage",
+    "part": "",
+    "division": "",
+    "heading": "Section 5 or 7 of the Act in Respect of Offering to Engage",
+    "text": "15 A member of a police force who engages in conduct referred to in section 5 or 7 of the Act by offering to engage in that conduct is exempt, in respect of offering to engage in that conduct, from the application of section 5 or 7 of the Act, if the member\n(a) is an active member of the police force; and\n(b) is acting in the course of the member’s responsibilities for the purposes of a particular investigation.",
+    "history": "SOR/2005-72, ss. 9(F), 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 15",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-15.html"
+  },
+  {
+    "id": "SOR-97-234-s16",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "16",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Section 5 or 7 of the Act in Respect of Offering to Engage",
+    "text": "16 A person who engages in conduct referred to in section 5 or 7 of the Act by offering to engage in that conduct is exempt, in respect of offering to engage in that conduct, from the application of section 5 or 7 of the Act, if the person\n(a) acts under the direction and control of a member of a police force who meets the conditions set out in paragraphs 15(a) and (b); and\n(b) acts to assist the member referred to in paragraph (a) in the course of the particular investigation.",
+    "history": "SOR/2005-72, s. 10",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 16",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-16.html"
+  },
+  {
+    "id": "SOR-97-234-s17",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "17",
+    "marginal_note": "Information in certificate",
+    "part": "",
+    "division": "",
+    "heading": "Certificate",
+    "text": "17 A certificate issued under section 8, 11 or 13 shall identify the member of the police force to which it applies, the duration of the exemption and the particular investigation to which it relates.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 17",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-17.html"
+  },
+  {
+    "id": "SOR-97-234-s18",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "18",
+    "marginal_note": "Revocation",
+    "part": "",
+    "division": "",
+    "heading": "Revocation of Certificate",
+    "text": "18\n(1) A certificate issued under section 8, 11 or 13 is revoked on the earliest of\n(a) the date on which the appropriate police officer who issued the certificate revokes it,\n(b) the date on which the member to whom it was issued is no longer an active member of the police force,\n(c) the date on which the member to whom it was issued is no longer acting in the course of the member’s responsibilities for the purposes of the particular investigation to which the certificate relates,\n(d) the date on which the particular investigation to which the certificate relates has been completed, or\n(e) the date on which the certificate expires.\n(2) [Notice] The appropriate police officer shall notify the member to whom a certificate was issued of the revocation on the day on which the certificate is revoked pursuant to paragraph (1)(a), (c) or (d).",
+    "history": "SOR/2005-72, s. 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 18",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-18.html"
+  },
+  {
+    "id": "SOR-97-234-s18.1 and 18.2",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "18.1 and 18.2",
+    "marginal_note": "",
+    "part": "",
+    "division": "",
+    "heading": "Other General Exemptions",
+    "text": "18.1 and 18.2 [Repealed, SOR/2005-72, s. 11]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 18.1 and 18.2",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-18.1 and 18.2.html"
+  },
+  {
+    "id": "SOR-97-234-s19",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "19",
+    "marginal_note": "Conspiracy",
+    "part": "",
+    "division": "",
+    "heading": "Other General Exemptions",
+    "text": "19 A member of a police force is exempt from the application of the provisions that create the offence of conspiracy to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under subsection 4(2) or section 5, 6 or 7 of the Act if the member\n(a) is an active member of the police force;\n(b) is acting in the course of the member’s responsibilities for the purposes of a particular investigation; and\n(c) engages in conduct that, but for the application of this section, would constitute a conspiracy to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under subsection 4(2) or section 5, 6 or 7 of the Act.",
+    "history": "SOR/97-281, s. 1; SOR/2005-72, ss. 12, 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 19",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-19.html"
+  },
+  {
+    "id": "SOR-97-234-s20",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "20",
+    "marginal_note": "Direction and control",
+    "part": "",
+    "division": "",
+    "heading": "Other General Exemptions",
+    "text": "20 A person is exempt from the application of the provisions that create the offence of conspiracy to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under subsection 4(2) or section 5, 6 or 7 of the Act if the person\n(a) acts under the direction and control of a member of a police force who\n(i) is an active member of the police force, and\n(ii) is acting in the course of the member’s responsibilities for the purposes of a particular investigation;\n(b) acts to assist the member in the course of the particular investigation; and\n(c) engages in conduct that, but for the application of this section, would constitute a conspiracy to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under subsection 4(2) or section 5, 6 or 7 of the Act.",
+    "history": "SOR/97-281, s. 1; SOR/2005-72, ss. 13, 17(F)",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 20",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-20.html"
+  },
+  {
+    "id": "SOR-97-234-s21",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "21",
+    "marginal_note": "Forfeited substances",
+    "part": "",
+    "division": "",
+    "heading": "Detention of Forfeited Substances",
+    "text": "21\n(1) The chief or appropriate officer shall, as soon as practicable but not later than 60 days after a forfeited controlled substance or precursor is no longer required for the proceeding in respect of which it was seized, where the controlled substance or precursor is required for the purposes of conducting investigations under the Act or any other Act of Parliament, inform the Minister in writing of that requirement.\n(2) [Secure location] Every controlled substance or precursor referred to in subsection (1) shall be kept in a secure location while not being used for the purposes of conducting investigations under the Act or any other Act of Parliament.\n(3) [Transfer] The chief or appropriate police officer of a police force is exempt from the application of section 5 of the Act if that person transfers any controlled substance or precursor referred to in subsection (1) to the chief or appropriate police officer of another police force and if the chief or appropriate police officer of that other police force requests the transfer for the purposes of a particular investigation.\n(4) [Inform Minister] Where a transfer is conducted pursuant to subsection (3), the chief or appropriate police officer who\n(a) makes the transfer shall inform the Minister of the transfer, as soon as practicable after the request for the transfer has been received; and\n(b) receives the controlled substance or precursor shall inform the Minister of its receipt, as soon as practicable after the receipt.\n(5) [Directions] If a controlled substance or precursor referred to in subsection (1) is no longer required for the purposes of conducting investigations under the Act or any other Act of Parliament, the chief or appropriate police officer shall seek the directions of the Minister and dispose of or otherwise deal with the controlled substance or precursor in accordance with the Minister's directions.\n(6) [Substances not required] If a forfeited controlled substance or precursor is no longer required for the proceeding in respect of which it was seized and is not required for the purposes of conducting investigations under the Act or any other Act of Parliament, the chief or appropriate police officer shall, as soon as practicable,\n(a) in writing seek directions from the Minister respecting the disposal of or otherwise dealing with the controlled substance or precursor, unless the Minister has previously given such directions; and\n(b) dispose of or otherwise deal with the controlled substance or precursor in accordance with the Minister's directions.",
+    "history": "SOR/2005-72, s. 14",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 21",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-21.html"
+  },
+  {
+    "id": "SOR-97-234-s22",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "22",
+    "marginal_note": "Annual report",
+    "part": "",
+    "division": "",
+    "heading": "Reports",
+    "text": "22\n(1) The chief or appropriate police officer shall submit to the Minister of Public Safety and Emergency Preparedness and to the Minister, within three months after the end of every calendar year, a report in written or electronic format containing the information set out in subsection (3), in respect of each of the following controlled substances or precursors that came into the possession of the police force in the course of a particular investigation completed during the calendar year, namely,\n(a) a controlled substance or precursor imported or exported in accordance with section 11;\n(b) a controlled substance produced in accordance with section 13; and\n(c) a forfeited controlled substance or precursor referred to in section 21.\n(2) [Copy of report] The chief or appropriate police officer of a police force other than the RCMP shall also send a copy of the report referred to in subsection (1) to the provincial minister responsible for the police force.\n(3) [Contents of report] The report shall indicate the name and total quantity of each controlled substance or precursor and the quantity, in respect of each controlled substance or precursor, that was forfeited, imported, exported, produced or destroyed, as applicable.\n(4) [Additional report] The chief or appropriate police officer of a police force shall also submit, on request, a report in written or electronic format to the Minister respecting the controlled substances or precursors referred to in subsection (1) as required for the following purposes:\n(a) to ensure the protection of the public against potential public health risks caused by the potential misuse or diversion of those substances;\n(b) to collect data required for studies and research;\n(c) to meet international obligations of the Government of Canada; and\n(d) for compliance with these Regulations.",
+    "history": "SOR/2022-174, s. 5",
+    "last_amended": "2022-07-15",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 22",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-22.html"
+  },
+  {
+    "id": "SOR-97-234-s23",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "23",
+    "marginal_note": "Report of substances no longer in possession",
+    "part": "",
+    "division": "",
+    "heading": "Reports",
+    "text": "23\n(1) The chief or appropriate police officer shall submit a report in written or electronic format to the Minister of Public Safety and Emergency Preparedness and the Minister containing the information required by subsection (3), respecting every controlled substance or precursor referred to in subsection 21(1) that is lost, stolen or otherwise no longer in the possession of the police force, as soon as practicable after the substance is lost, stolen or no longer in the possession of the police force.\n(2) [Copy of report] The chief or appropriate police officer of a police force other than the RCMP shall also send a copy of the report referred to in subsection (1) to the provincial minister responsible for the police force.\n(3) [Contents of report] The report shall include the following information:\n(a) the name and quantity of each controlled substance or precursor;\n(b) the date of forfeiture, importation or exportation of each controlled substance or precursor, or the production of each controlled substance, as applicable; and\n(c) the date on which and an explanation of the circumstances in which the controlled substance or precursor was lost or stolen or ceased to be in the possession of the police force.",
+    "history": "SOR/2005-72, s. 15; SOR/2022-174, s. 5",
+    "last_amended": "2022-07-15",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 23",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-23.html"
+  },
+  {
+    "id": "SOR-97-234-s24",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "24",
+    "marginal_note": "Transitional",
+    "part": "",
+    "division": "",
+    "heading": "Transitional Provision",
+    "text": "24 These Regulations apply in respect of every controlled substance or precursor that was forfeited to Her Majesty before the coming into force of these Regulations and that is in the possession of a police force, except that, in respect of subsection 21(1), the reference to 60 days shall be read as a reference to 120 days after the coming into force of these Regulations.",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. 24",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-24.html"
+  },
+  {
+    "id": "SOR-97-234-s*25",
+    "act_code": "SOR-97-234",
+    "act_short": "CDSA Police Enforcement Regs",
+    "act_name": "Controlled Drugs and Substances Act (Police Enforcement) Regulations",
+    "section": "*25",
+    "marginal_note": "Coming into force",
+    "part": "",
+    "division": "",
+    "heading": "Coming into Force",
+    "text": "*25 These Regulations come into force on the date on which the Controlled Drugs and Substances Act comes into force.\n* [Note: Regulations in force May 14, 1997, see SI/97-47.]",
+    "history": "",
+    "last_amended": "2006-03-22",
+    "current_to": "2022-07-25",
+    "citation": "CDSA Police Enforcement Regs, s. *25",
+    "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-97-234/section-*25.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/agreements.json b/data/processed/agreements.json
new file mode 100644
index 0000000000000000000000000000000000000000..f56d77992bb550cf7af9c6c6d99978b37b3f80f9
--- /dev/null
+++ b/data/processed/agreements.json
@@ -0,0 +1,1586 @@
+[
+  {
+    "id": "agreement-FB-1",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "1",
+    "marginal_note": "purpose and scope of agreement",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "1.01 The purpose of this agreement is to maintain harmonious and mutually beneficial relationships between the Employer, the Alliance and the employees and to set forth herein certain terms and conditions of employment for all employees described in the certificate issued by the Public Service Labour Relations Board on February 21, 2007, covering employees in the Border Services Group.\n1.02 The parties to this agreement share a desire to improve the quality of the public service of Canada and to promote the well-being and increased efficiency of its employees to the end that the people of Canada will be well and efficiently served. Accordingly, they are determined to establish, within the framework provided by law, an effective working relationship at all levels of the public service in which members of the bargaining units are employed.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 1",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-2",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "2",
+    "marginal_note": "interpretation and definitions",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "2.01 For the purpose of this agreement:\n“Alliance” (Alliance) means the Public Service Alliance of Canada. “allowance” (indemnité) means compensation payable for the performance of special or additional duties. “alternate provision” (disposition de dérogation) means a provision of this agreement which may have application to only certain employees. “bargaining unit” (unité de négociation) means the employees of the Employer in the group described in Article 9.\n**\n“common-law partner” (conjoint de fait) means a person cohabiting in a conjugal relationship with an employee for a continuous period of at least one (1) year.\n“compensatory leave” (congé compensateur) means leave with pay in lieu of payment for overtime, travelling time compensated at overtime rate, call-back and reporting pay. The duration of such leave will be equal to the time compensated or the minimum time entitlement, multiplied by the applicable overtime rate. The rate of pay to which an employee is entitled during such leave shall be based on the employee’s hourly rate of pay, as calculated from the classification prescribed in the employee’s certificate of appointment on the day immediately prior to the day on which leave is taken. “continuous employment” (emploi continu) has the same meaning as specified in the existing Directive on Terms and Conditions of Employment of the Employer on the date of signing of this agreement. “daily rate of pay” (taux de rémunération journalier) means an employee’s weekly rate of pay divided by five (5). “day of rest” (jour de repos) in relation to a full-time employee means a day other than a holiday on which that employee is not ordinarily required to perform the duties of his or her position other than by reason of the employee being on leave or absent from duty without permission. “double time” (tarif double) means two (2) times the employee’s hourly rate of pay. “employee” (employé-e) means a person so defined in the Federal Public Sector Labour Relations Act and who is a member of the bargaining unit specified in Article 9. “Employer” (Employeur) means His Majesty in right of Canada, as represented by the Treasury Board, and includes any person authorized to exercise the authority of the Treasury Board. “excluded provision” (disposition exclue) means a provision of this agreement which may have no application at all to certain employees and for which there are no alternate provisions. “family” (famille) except where otherwise specified in this agreement, means father, mother (or, alternatively, stepfather, stepmother, or foster parent), brother, sister, stepbrother, stepsister, spouse (including common-law partner resident with the employee), child (including child of common-law partner), stepchild, foster child or ward of the employee, grandchild, father-in-law, mother-in-law, daughter-in-law, son-in-law, the employee’s grandparents and relative permanently residing in the employee’s household or with whom the employee permanently resides. “holiday” (jour férié) means: the twenty-four (24) hour period commencing at 00:01 hours of a day designated as a paid holiday in this agreement. however, for the purpose of administration of a shift that does not commence and end on the same day, such shift shall be deemed to have been entirely worked: on the day it commenced, where half (1/2) or more of the hours worked fall on that day; or on the day it terminates, where more than half (1/2) of the hours worked fall on that day. “hourly rate of pay” (taux de rémunération horaire) means a full-time employee’s weekly rate of pay divided by thirty-seven decimal five (37.5) hours. “layoff” (mise en disponibilité) means the termination of an employee’s employment because of lack of work or because of the discontinuance of a function. “leave” (congé) means authorized absence from duty by an employee during his or her regular or normal hours of work. “membership dues” (cotisations syndicales) means the dues established pursuant to the constitution of the Alliance as the dues payable by its members as a consequence of their membership in the Alliance and shall not include any initiation fee, insurance premium or special levy. “overtime” (heures supplémentaires) means: in the case of a full-time employee, authorized work in excess of the employee’s scheduled hours of work; or in the case of a part-time employee, authorized work in excess of seven decimal five (7.5) hours per day or thirty-seven decimal five (37.5) hours per week, but does not include time worked on a holiday; or in the case of a part-time employee whose normal scheduled hours of work are in excess of seven decimal five (7.5) hours per day in accordance with the variable hours of work provisions (clauses 25.25 to 25.28), authorized work in excess of those normal scheduled daily hours or an average of thirty-seven decimal five (37.5) hours per week. “spouse” (époux) will, when required, be interpreted to include “common-law partner,” except, for the purposes of the Foreign Service Directives , the definition of “spouse” will remain as specified in Directive 2 of the Foreign Service Directives . “straight-time rate” (tarif normal) means the employee’s hourly rate of pay. “time and one half” (tarif et demi) means one and one half (1 1/2) times the employee’s hourly rate of pay. “time and three quarters” (tarif et trois quarts) means one and three quarters (1 3/4) times the employee’s hourly rate of pay. “weekly rate of pay” (taux de rémunération hebdomadaire) means an employee’s annual rate of pay divided by fifty-two decimal one seven six (52.176).\n2.02 Except as otherwise provided in this agreement, expressions used in this agreement:\n- if defined in the Federal Public Sector Labour Relations Act , have the same meaning as given to them in the Federal Public Sector Labour Relations Act ; and\n- if defined in the Interpretation Act , but not defined in the Federal Public Sector Labour Relations Act , have the same meaning as given to them in the Interpretation Act .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 2",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-3",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "3",
+    "marginal_note": "application",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "3.01 The provisions of this agreement apply to the Alliance, the employees and the Employer.\n3.02 The English and French texts of this agreement shall be official.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 3",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-4",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "4",
+    "marginal_note": "state security",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "4.01 Nothing in this agreement shall be construed to require the Employer to do or refrain from doing anything contrary to any instruction, direction or regulations given or made by or on behalf of the Government of Canada in the interest of the safety or security of Canada or any state allied or associated with Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 4",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-5",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "5",
+    "marginal_note": "precedence of legislation and the collective agreement",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.01 In the event that any law passed by Parliament applying to employees renders null and void any provision of this agreement, the remaining provisions shall remain in effect for the term of the agreement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 5",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-6",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "6",
+    "marginal_note": "managerial responsibilities",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "6.01 Except to the extent provided herein, this agreement in no way restricts the authority of those charged with managerial responsibilities in the public service.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 6",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-7",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "7",
+    "marginal_note": "National Joint Council agreements",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "7.01 Agreements concluded by the National Joint Council (NJC) of the public service on items which may be included in a collective agreement and which the parties to this agreement have endorsed after December 6, 1978, will form part of this agreement, subject to the Federal Public Sector Labour Relations Act (FPSLRA) and any legislation by Parliament that has been or may be, as the case may be, established pursuant to any act specified in section 113(b) of the FPSLRA.\n7.02 The NJC items which may be included in a collective agreement are those items the parties to the NJC agreements have designated as such or upon which the Chairperson of the Federal Public Sector Labour Relations and Employment Board has made a ruling pursuant to clause (c) of the NJC Memorandum of Understanding which became effective December 6, 1978.\n**\n7.03\n- The following directives, as amended from time to time by National Joint Council recommendation, which have been approved by the Treasury Board of Canada, form part of this agreement: Bilingualism Bonus Directive Commuting Assistance Directive First Aid to the General Public: Allowance for Employees Foreign Service Directives Isolated Posts and Government Housing Directive Public Service Health Care Plan Directive NJC Relocation Directive Travel Directive Uniforms Directive Occupational Safety and Health Directive\n- During the term of this agreement, other directives may be added to the above-noted list.\n7.04 Grievances in regard to the above directives shall be filed in accordance with clause 18.01 of the article on grievance procedure in this agreement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 7",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-8",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "8",
+    "marginal_note": "dental care plan",
+    "part": "Part I: general provisions",
+    "division": "",
+    "heading": "",
+    "text": "8.01 The dental care plan as contained in the Master Agreement between the Treasury Board and the Public Service Alliance of Canada with an expiry date of June 30, 1988, and as subsequently amended from time to time, shall be deemed to form part of this agreement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 8",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-9",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "9",
+    "marginal_note": "recognition",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "9.01 The Employer recognizes the Alliance as the exclusive bargaining agent for all employees described in the certificate issued by the Public Service Labour Relations Board on February 21, 2007, covering employees in the Border Services Group.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 9",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-10",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "10",
+    "marginal_note": "information",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "10.01 The Employer agrees to supply the Alliance each quarter with a list of all employees in the bargaining unit. The list shall include the name, geographic location and classification of the employees and the date of appointment for each new employee.\n**\n10.02 Employees of the bargaining unit will be given electronic access to the collective agreement. Where access to the agreement is deemed unavailable or impractical by an employee, the employee will be supplied with a printed copy of the agreement upon request once during the life of the current collective agreement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 10",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-11",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "11",
+    "marginal_note": "check-off",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "11.01 Subject to the provisions of this article, the Employer will, as a condition of employment, deduct an amount equal to the monthly membership dues from the monthly pay of all employees. Where an employee does not have sufficient earnings in respect of any month to permit deductions made under this article, the Employer shall not be obligated to make such deductions from subsequent salary.\n11.02 The Alliance shall inform the Employer in writing of the authorized monthly deduction to be checked off for each employee.\n11.03 For the purpose of applying clause 11.01, deductions from pay for each employee in respect of each calendar month will start with the first (1st) full calendar month of employment to the extent that earnings are available.\n11.04 An employee who satisfies the Alliance as to the bona fides of his or her claim and declares in an affidavit that he or she is a member of a religious organization whose doctrine prevents him or her as a matter of conscience from making financial contributions to an employee organization and that he or she will make contributions to a charitable organization registered pursuant to the Income Tax Act , equal to dues, shall not be subject to this article, provided that the affidavit submitted by the employee is countersigned by an official representative of the religious organization involved. The Alliance will inform the Employer accordingly.\n11.05 No employee organization, as defined in section 2 of the Federal Public Sector Labour Relations Act , other than the Alliance shall be permitted to have membership dues and/or other monies deducted by the Employer from the pay of employees.\n11.06 The amounts deducted in accordance with clause 11.01 shall be remitted to the Comptroller of the Alliance by electronic payment within a reasonable period of time after deductions are made and shall be accompanied by particulars identifying each employee and the deductions made on the employee’s behalf.\n11.07 The Employer agrees to continue the past practice of making deductions for other purposes on the basis of the production of appropriate documentation.\n11.08 The Alliance agrees to indemnify and save the Employer harmless against any claim or liability arising out of the application of this article, except for any claim or liability arising out of an error committed by the Employer limited to the amount actually involved in the error.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 11",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-12",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "12",
+    "marginal_note": "use of Employer facilities",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "12.01 Reasonable space on bulletin boards, in convenient locations, including electronic bulletin boards where available, will be made available to the Alliance for the posting of official Alliance notices. The Alliance shall endeavour to avoid requests for posting of notices which the Employer, acting reasonably, could consider adverse to its interests or to the interests of any of its representatives. Posting of notices or other materials shall require the prior approval of the Employer except in the case of notices related to the business affairs of the Alliance, including posting of the names of Alliance representatives, and social and recreational events. Such approval shall not be unreasonably withheld.\n**\n12.02 The Employer will also continue its present practice of making available to the Alliance specific locations on its premises for the placement of reasonable quantities of literature of the Alliance.\n**\n12.03 A duly accredited representative of the Alliance may be permitted access to the Employer’s premises, to assist in the resolution of a complaint or grievance and to attend meetings called by management and/or meetings with Alliance-represented employees. Permission to enter the premises shall, in each case, be obtained from the Employer. Such permission shall not be unreasonably withheld.\n12.04 The Alliance shall provide the Employer with a list of such Alliance representatives and shall advise promptly of any change made to the list.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 12",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-13",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "13",
+    "marginal_note": "employee representatives",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "13.01 The Employer acknowledges the right of the Alliance to appoint or otherwise select employees as representatives.\n13.02 The Alliance and the Employer shall endeavour in consultation to determine the jurisdiction of each representative, having regard to the plan of organization, the number and distribution of employees at the workplace and the administrative structure implied by the grievance procedure. Where the parties are unable to agree in consultation, any dispute shall be resolved by the grievance/adjudication procedure.\n13.03 The Alliance shall notify the Employer in writing of the names and jurisdictions of its representatives identified pursuant to clause 13.02.\n13.04\n- A representative shall obtain the permission of his or her immediate supervisor before leaving his or her work to investigate employee complaints of an urgent nature, to meet with local management for the purpose of dealing with grievances and to attend meetings called by management. Such permission shall not be unreasonably withheld. Where practicable, the representative shall report back to his or her supervisor before resuming his or her normal duties.\n- Where practicable, when management requests the presence of an Alliance representative at a meeting, such request will be communicated to the employee’s supervisor.\n- An employee shall not suffer any loss of pay when permitted to leave his or her work under paragraph (a).\n13.05 The Alliance shall have the opportunity to have an employee representative introduced to new employees as part of the Employer’s formal orientation programs, where they exist.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 13",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-14",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "14",
+    "marginal_note": "leave with or without pay for Alliance business",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "Complaints Made to the Federal Public Sector Labour Relations and Employment Board Pursuant to Section 190(1) of the Federal Public Sector Labour Relations Act\n14.01 When operational requirements permit, in cases of complaints made to the Federal Public Sector Labour Relations and Employment Board pursuant to section 190(1) of the Federal Public Sector Labour Relations Act (FPSLRA) alleging a breach of sections 157, 186(1)(a), 186(1)(b), 186(2)(a)(i), 186(2)(b), 187, 188(a) or 189(1) of the FPSLRA, the Employer will grant leave with pay:\n- to an employee who makes a complaint on his or her own behalf before the Federal Public Sector Labour Relations and Employment Board; and\n- to an employee who acts on behalf of an employee making a complaint or who acts on behalf of the Alliance making a complaint.\nApplications for certification and representations and interventions with respect to applications for certification\n14.02 When operational requirements permit, the Employer will grant leave without pay:\n- to an employee who represents the Alliance in an application for certification or in an intervention; and\n- to an employee who makes personal representations with respect to a certification.\n14.03 The Employer will grant leave with pay:\n- to an employee called as a witness by the Federal Public Sector Labour Relations and Employment Board; and\n- when operational requirements permit, to an employee called as a witness by an employee or the Alliance.\nArbitration board hearings, Public Interest Commission hearings and alternate dispute resolution process\n14.04 When operational requirements permit, the Employer will grant leave with pay to a reasonable number of employees representing the Alliance before an arbitration board, Public Interest Commission or in an alternate dispute resolution process.\n14.05 The Employer will grant leave with pay to an employee called as a witness by an arbitration board, Public Interest Commission or in an alternate dispute resolution process and, when operational requirements permit, to an employee called as a witness by the Alliance.\nAdjudication\n14.06 When operational requirements permit, the Employer will grant leave with pay to an employee who is:\n- a party to an adjudication;\n- the representative of an employee who is a party to an adjudication; or\n- a witness called by an employee who is a party to adjudication.\nMeetings during the grievance process\n14.07 Where an employee representative wishes to discuss a grievance with an employee who has asked or is obliged to be represented by the Alliance in relation to the presentation of his or her grievance, the Employer will, where operational requirements permit, give them reasonable leave with pay for this purpose when the discussion takes place in their headquarters area and reasonable leave without pay when it takes place outside their headquarters area.\n14.08 Subject to operational requirements,\n- when the Employer originates a meeting with a grievor in his headquarters area, he or she will be granted leave with pay and “on duty” status when the meeting is held outside the grievor’s headquarters area;\n- when a grievor seeks to meet with the Employer, he or she will be granted leave with pay when the meeting is held in his or her headquarters area and leave without pay when the meeting is held outside his or her headquarters area;\n- when an employee representative attends a meeting referred to in this clause, he or she will be granted leave with pay when the meeting is held in his or her headquarters area and leave without pay when the meeting is held outside his or her headquarters area.\nContract negotiation meetings\n14.09 When operational requirements permit, the Employer will grant leave without pay to an employee to attend contract negotiation meetings on behalf of the Alliance.\nPreparatory contract negotiation meetings\n14.10 When operational requirements permit, the Employer will grant leave without pay to a reasonable number of employees to attend preparatory contract negotiation meetings.\nMeetings between the Alliance and management not otherwise specified in this article\n14.11 When operational requirements permit, the Employer will grant leave with pay to a reasonable number of employees who are meeting with management on behalf of the Alliance.\nBoard of directors meetings, executive board meetings and conventions\n14.12 Subject to operational requirements, the Employer shall grant leave without pay to a reasonable number of employees to attend meetings of the Board of Directors of the Alliance, meetings of the National Executive of the components, Executive Board meetings of the Alliance, and conventions of the Alliance, the components, the Canadian Labour Congress and the territorial and provincial federations of labour.\nRepresentatives’ training courses\n14.13 When operational requirements permit, the Employer will grant leave without pay to employees who exercise the authority of a representative on behalf of the Alliance to undertake training related to the duties of a representative.\n14.14 Leave granted to an employee under clauses 14.02, 14.09, 14.10, 14.12 and 14.13 will be with pay and the Alliance will reimburse the Employer for the salary and benefit costs of the employee during the period of approved leave with pay according to the terms established by joint agreement in Appendix J.\nLeave without pay for election to an Alliance office\n14.15 The Employer will grant leave without pay to an employee who is elected as an official of the Alliance within one (1) month after notice is given to the Employer of such election. The duration of such leave shall be for the period the employee holds such office.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 14",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-15",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "15",
+    "marginal_note": "labour disputes",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "15.01 If employees are prevented from performing their duties because of a strike or lockout on the premises of another employer, the employees shall report the matter to the Employer, and the Employer will make reasonable efforts to ensure that such employees are employed elsewhere so that they shall receive the regular pay and benefits to which they would normally be entitled.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 15",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-16",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "16",
+    "marginal_note": "illegal strikes",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "16.01 The Federal Public Sector Labour Relations Act provides penalties for engaging in illegal strikes. Disciplinary action may also be taken, which will include penalties up to and including termination of employment pursuant to paragraph 12(1)(c) of the Financial Administration Act for participation in an illegal strike as defined in the Federal Public Sector Labour Relations Act .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 16",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-17",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "17",
+    "marginal_note": "discipline",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "17.01 When an employee is suspended from duty or terminated in accordance with paragraph 12(1)(c) of the Financial Administration Act , the Employer shall notify the employee in writing of the reason for such suspension or termination. The Employer shall endeavour to give such notification at the time of suspension or termination.\n**\n17.02\n- When an employee is required to attend a meeting, the purpose of which is to conduct a disciplinary, administrative or investigative hearing concerning him or her or to render a disciplinary decision concerning him or her, the employee is entitled to have, at his or her request, a representative of the Alliance attend the meeting. The representative may participate in good faith in the discussion and contribute to the clarification of the situation. Where practicable, the employee shall receive a minimum of two (2) days’ notice of such a meeting.\n- Reasonable effort shall be made to ensure that any disciplinary investigation, administrative investigation or any other form of investigation subject to this article will be conducted in a reasonable length of time.\n17.03 The Employer shall notify the local representative of the Alliance as soon as possible that such suspension or termination has occurred.\n17.04 The Employer agrees not to introduce as evidence in a hearing relating to disciplinary action any document from the file of an employee the content of which the employee was not aware of at the time of filing or within a reasonable period thereafter.\n17.05 Any document or written statement related to disciplinary action which may have been placed on the personnel file of an employee shall be destroyed after two (2) years have elapsed since the disciplinary action was taken, provided that no further disciplinary action has been recorded during this period.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 17",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-18",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "18",
+    "marginal_note": "grievance procedure",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "18.01 In cases of alleged misinterpretation or misapplication arising out of agreements concluded by the National Joint Council of the public service on items which may be included in a collective agreement and which the parties to this agreement have endorsed, the grievance procedure will be in accordance with section 15 of the NJC by-laws.\nIndividual grievances\n18.02 Subject to and as provided in section 208 of the Federal Public Sector Labour Relations Act , an employee may present an individual grievance to the Employer if he or she feels aggrieved:\n- by the interpretation or application, in respect of the employee, of a provision of a statute or regulation, or of a direction or other instrument made or issued by the Employer, that deals with terms and conditions of employment; or a provision of the collective agreement or an arbitral award; or\n- as a result of any occurrence or matter affecting his or her terms and conditions of employment.\nGroup grievances\n18.03 Subject to and as provided in section 215 of the Federal Public Sector Labour Relations Act , the Alliance may present a group grievance to the Employer on behalf of employees in the bargaining unit who feel aggrieved by the interpretation or application, common in respect of those employees, of a provision of the collective agreement or an arbitral award.\n- In order to present a group grievance, the Alliance must first obtain the written consent of each of the employees concerned.\n- A group grievance shall not be deemed to be invalid by reason only of the fact that the consent is not in accordance with Form 19.\n- A group grievance must relate to employees in a single portion of the Federal Public Administration.\nPolicy grievances\n18.04 Subject to and as provided in section 220 of the Federal Public Sector Labour Relations Act , the Alliance or the Employer may present a policy grievance in respect of the interpretation or application of the collective agreement or of an arbitral award.\n- A policy grievance may be presented by the Alliance only at the final level of the grievance procedure, to an authorized representative of the Employer. The Employer shall inform the Alliance of the name, title and address of this representative.\n- The grievance procedure for a policy grievance by the Employer shall also be composed of a single level, with the grievance presented to an authorized representative of the Alliance. The Alliance shall inform the Employer of the name, title and address of this representative.\nGrievance procedure\n18.05 For the purposes of this article, a grievor is an employee or, in the case of a group or policy grievance, the Alliance.\n18.06 No person shall seek by intimidation, by threat of dismissal or by any other kind of threat to cause a grievor to abandon a grievance or refrain from exercising the right to present a grievance, as provided in this collective agreement.\n18.07 The parties recognize the value of informal discussion between employees and their supervisors and between the Alliance and the Employer to the end that problems might be resolved without recourse to a formal grievance. When notice is given that an employee or the Alliance, within the time limits prescribed in clause 18.15, wishes to take advantage of this clause, it is agreed that the period between the initial discussion and the final response shall not count as elapsed time for the purpose of grievance time limits.\n18.08 A grievor wishing to present a grievance at any prescribed level in the grievance procedure, shall transmit this grievance to the employee’s immediate supervisor or local officer-in-charge who shall forthwith:\n- forward the grievance to the representative of the Employer authorized to deal with grievances at the appropriate level, and\n- provide the grievor with a receipt stating the date on which the grievance was received.\n18.09 A grievance shall not be deemed to be invalid by reason only of the fact that it is not in accordance with the form supplied by the Employer.\n18.10 Subject to and as provided for in the Federal Public Sector Labour Relations Act , a grievor who feels treated unjustly or aggrieved by an action or lack of action by the Employer in matters other than those arising from the classification process is entitled to present a grievance in the manner prescribed in clause 18.08, except that:\n- where there is another administrative procedure provided by or under any act of Parliament to deal with the grievor’s specific complaint such procedure must be followed, and\n- where the grievance relates to the interpretation or application of this collective agreement or an arbitral award, an employee is not entitled to present the grievance unless he has the approval of and is represented by the Alliance.\n**\n18.11 There shall be no more than a maximum of three (3) levels in the grievance procedure. These levels shall be as follows:\n- Level 1: first level of management;\n- Level 2 in departments or agencies where this level is established (intermediate level);\n- Final level: chief executive or deputy head or an authorized representative.\nNo Employer representative may hear the same grievance at more than one level in the grievance procedure.\n18.12 The Employer shall designate a representative at each level in the grievance procedure and shall inform each employee to whom the procedure applies of the name or title of the person so designated together with the name or title and address of the immediate supervisor or local officer-in-charge to whom a grievance is to be presented.\n18.13 This information shall be communicated to employees by means of notices posted by the Employer in places where such notices are most likely to come to the attention of the employees to whom the grievance procedure applies, or otherwise as determined by agreement between the Employer and the Alliance.\n18.14 An employee may be assisted and/or represented by the Alliance when presenting a grievance at any level. The Alliance shall have the right to consult with the Employer with respect to a grievance at each or any level of the grievance procedure.\n18.15 A grievor may present a grievance to the first level of the procedure in the manner prescribed in clause 18.08, not later than the twenty-fifth (25th) day after the date on which the grievor is notified or on which the grievor first becomes aware of the action or circumstances giving rise to the grievance. The Employer may present a policy grievance in the manner prescribed in clause 18.04 not later than the twenty-fifth (25th) day after the date on which the Employer is notified orally or in writing or on which the Employer first becomes aware of the action or circumstances giving rise to the policy grievance.\n18.16 A grievor may present a grievance at each succeeding level in the grievance procedure beyond the first level either:\n- where the decision or settlement is not satisfactory to the grievor, within ten (10) days after that decision or settlement has been conveyed in writing to the grievor by the Employer, or\n- where the Employer has not conveyed a decision to the grievor within the time prescribed in clause 18.17, within fifteen (15) days after presentation by the grievor of the grievance at the previous level.\n18.17 The Employer shall normally reply to a grievance at any level of the grievance procedure, except the final level, within ten (10) days after the grievance is presented, and within twenty (20) days where the grievance is presented at the final level except in the case of a policy grievance, to which the Employer shall normally respond within thirty (30) days. The Alliance shall normally reply to a policy grievance presented by the Employer within thirty (30) days.\n18.18 Where an employee has been represented by the Alliance in the presentation of the employee’s grievance, the Employer will provide the appropriate representative of the Alliance with a copy of the Employer’s decision at each level of the grievance procedure at the same time that the Employer’s decision is conveyed to the employee.\n18.19 The decision given by the Employer at the final level in the grievance procedure shall be final and binding upon the employee unless the grievance is a class of grievance that may be referred to adjudication.\n18.20 In determining the time within which any action is to be taken as prescribed in this procedure, Saturdays, Sundays and designated paid holidays shall be excluded.\n18.21 Where the provisions of clause 18.08 cannot be complied with and it is necessary to present a grievance by mail, the grievance shall be deemed to have been presented on the day on which it is postmarked, and it shall be deemed to have been received by the Employer on the day it is delivered to the appropriate office of the department or agency concerned. Similarly, the Employer shall be deemed to have delivered a reply at any level on the date on which the letter containing the reply is postmarked, but the time limit within which the grievor may present the grievance at the next higher level shall be calculated from the date on which the Employer’s reply was delivered to the address shown on the grievance form.\n18.22 The time limits stipulated in this procedure may be extended by mutual agreement between the Employer and the grievor and, where appropriate the Alliance representative.\n18.23 Where it appears that the nature of the grievance is such that a decision cannot be given below a particular level of authority, any or all the levels except the final level may be eliminated by agreement of the Employer and the grievor, and, where applicable, the Alliance.\n18.24 Where the Employer demotes or terminates an employee for cause pursuant to paragraph 12(1)(c), (d) or (e) of the Financial Administration Act , the grievance procedure set forth in this agreement shall apply except that the grievance shall be presented at the final level only.\n18.25 A grievor may by written notice to the immediate supervisor or officer-in-charge abandon a grievance.\n18.26 Any grievor who fails to present a grievance to the next higher level within the prescribed time limits shall be deemed to have abandoned the grievance unless, due to circumstances beyond the grievor’s control, the grievor was unable to comply with the prescribed time limits.\n18.27 Where a grievance has been presented up to and including the final level in the grievance procedure with respect to:\n- the interpretation or application of a provision of this collective agreement or related Arbitral Award, or\n- termination of employment or demotion pursuant to paragraph 12(1)(c), (d) or (e) of the Financial Administration Act , or\n- disciplinary action resulting in suspension or financial penalty,\nand the grievance has not been dealt with to the grievor’s satisfaction, it may be referred to adjudication in accordance with the provisions of the Federal Public Sector Labour Relations Act and regulations.\n18.28 Where a grievance that may be presented by an employee to adjudication is a grievance relating to the interpretation or application in respect of the employee of a provision of this agreement or an arbitral award, the employee is not entitled to refer the grievance to adjudication unless the Alliance signifies:\n- its approval of the reference of the grievance to adjudication, and\n- its willingness to represent the employee in the adjudication proceedings.\nExpedited adjudication\n18.29 The parties agree that any adjudicable grievance may be referred to the following expedited adjudication process:\n- At the request of either party, a grievance that has been referred to adjudication may be dealt with through expedited adjudication with the consent of both parties.\n- When the parties agree that a particular grievance will proceed through expedited adjudication, the Alliance will submit to the PSLRB the consent form signed by the grievor or the bargaining agent.\n- The parties may proceed with or without an Agreed Statement of Facts. When the parties arrive at an Agreed Statement of Facts it will be submitted to the PSLRB or to the Adjudicator at the hearing.\n- No witnesses will testify.\n- The Adjudicator will be appointed by the PSLRB from among its members who have had at least three (3) years’ experience as a member of the Board.\n- Each expedited adjudication session will take place in Ottawa, unless the parties and the PSLRB agree otherwise. The cases will be scheduled jointly by the parties and the PSLRB, and will appear on the PSLRB schedule.\n- The Adjudicator will make an oral determination at the hearing, which will be recorded and initialled by the representatives of the parties. This will be confirmed in a written determination to be issued by the Adjudicator within five (5) days of the hearing. The parties may, at the request of the Adjudicator, vary the above conditions in a particular case.\n- The Adjudicator’s determination will be final and binding on all the parties, but will not constitute a precedent. The parties agree not to refer the determination to the Federal Court.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 18",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-19",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "19",
+    "marginal_note": "no discrimination",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "**\n19.01 There shall be no discrimination, interference, restriction, coercion, harassment, intimidation, or any disciplinary action exercised or practiced with respect to an employee by reason of age, race, creed, colour, national or ethnic origin, religious affiliation, sex, sexual orientation, gender identity and expression, family status, genetic characteristic, disability, membership or activity in the Alliance, marital status or a conviction for which a pardon has been granted.\n19.02\n- Any level in the grievance procedure shall be waived if a person hearing the grievance is the subject of the complaint.\n- If, by reason of paragraph (a), a level in the grievance procedure is waived, no other level shall be waived except by mutual agreement.\n19.03 By mutual agreement, the parties may use a mediator in an attempt to settle a grievance dealing with discrimination. The selection of the mediator will be by mutual agreement.\n**\n19.04 The Employer shall provide the complainant(s) and/or respondent(s) with an official copy of the investigation report, subject to the Access to Information Act and Privacy Act .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 19",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-20",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "20",
+    "marginal_note": "sexual harassment",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "20.01 The Alliance and the Employer recognize the right of employees to work in an environment free from sexual harassment and agree that sexual harassment will not be tolerated in the workplace.\n20.02\n- Any level in the grievance procedure shall be waived if a person hearing the grievance is the subject of the complaint.\n- If, by reason of paragraph (a), a level in the grievance procedure is waived, no other level shall be waived except by mutual agreement.\n20.03 By mutual agreement, the parties may use a mediator in an attempt to settle a grievance dealing with sexual harassment. The selection of the mediator will be by mutual agreement.\n**\n20.04 The Employer shall provide the complainant(s) and/or respondent(s) with an official copy of the investigation report, subject to the Access to Information Act and Privacy Act .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 20",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-21",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "21",
+    "marginal_note": "joint consultation",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "21.01 The parties acknowledge the mutual benefits to be derived from joint consultation and are prepared to enter into discussion aimed at the development and introduction of appropriate machinery for the purpose of providing joint consultation on matters of common interest.\n21.02 Within five (5) days of notification of consultation served by either party, the Alliance shall notify the Employer in writing of the representatives authorized to act on behalf of the Alliance for consultation purposes.\n21.03 Upon request of either party, the parties to this agreement shall consult meaningfully at the appropriate level about contemplated changes in conditions of employment or working conditions not governed by this agreement.\n21.04 Without prejudice to the position the Employer or the Alliance may wish to take in future about the desirability of having the subjects dealt with by the provisions of collective agreements, the subjects that may be determined as appropriate for joint consultation will be by agreement of the parties.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 21",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-22",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "22",
+    "marginal_note": "health and safety",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "22.01 The Employer shall make reasonable provisions for the occupational safety and health of employees. The Employer will welcome suggestions on the subject from the Alliance, and the parties undertake to consult with a view to adopting and expeditiously carrying out reasonable procedures and techniques designed or intended to prevent or reduce the risk of employment injury.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 22",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-23",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "23",
+    "marginal_note": "job security",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "23.01 Subject to the willingness and capacity of individual employees to accept relocation and retraining, the Employer will make every reasonable effort to ensure that any reduction in the workforce will be accomplished through attrition.\n**\n23.02 Through Labour Management Consultation Committees, or through another forum as agreed upon by both parties, departmental and Alliance representatives shall meet to discuss and exchange on issues associated with contracting out, such as but not limited to, the influence on working conditions, complexity of tasks, information on contractors in the workplace, future resource and service requirements, skills inventories, knowledge transfer, position vacancies, workload, and managed services.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 23",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-24",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "24",
+    "marginal_note": "technological change",
+    "part": "Part II: Union security and labour relations matters",
+    "division": "",
+    "heading": "",
+    "text": "24.01 The parties have agreed that, in cases where, as a result of technological change, the services of an employee are no longer required beyond a specified date because of lack of work or the discontinuance of a function, Appendix C, Workforce Adjustment, will apply. In all other cases, the following clauses will apply.\n**\n24.02 In this article, “technological change” means:\n- the introduction by the Employer of equipment material, system or software of a different nature than that previously utilized; and\n- a significant change in the Employer’s operation directly related to the introduction of that equipment material, system or software.\n24.03 Where technological change is to be implemented, the Employer will seek ways and means of minimizing adverse effects on employees which might result from such changes.\n24.04 The Employer agrees to provide as much advance notice as is practicable but, except in cases of emergency, not less than one hundred and eighty (180) days’ written notice to the Alliance of the introduction or implementation of technological change when it will result in significant changes in the employment status or working conditions of the employees.\n24.05 The written notice provided for in clause 24.04 will provide the following information:\n- the nature and degree of the technological change;\n- the date or dates on which the Employer proposes to effect the technological change;\n- the location or locations involved;\n- the approximate number and type of employees likely to be affected by the technological change;\n- the effect that the technological change is likely to have on the terms and conditions of employment of the employees affected.\n24.06 As soon as reasonably practicable after notice is given under clause 24.04, the Employer shall consult meaningfully with the Alliance concerning the rationale for the change and the topics referred to in clause 24.05 on each group of employees, including training.\n24.07 When, as a result of technological change, the Employer determines that an employee requires new skills or knowledge in order to perform the duties of the employee’s substantive position, the Employer will make every reasonable effort to provide the necessary training during the employee’s working hours without loss of pay and at no cost to the employee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 24",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-25",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "25",
+    "marginal_note": "hours of work",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "General\n25.01 For the purpose of this article:\n- the week shall consist of seven (7) consecutive days beginning at 00:00 hours on Monday morning and ending at 24:00 hours on Sunday;\n- the day is a twenty-four (24) hour period commencing at 00:00 hours.\n25.02 Nothing in this article shall be construed as guaranteeing minimum or maximum hours of work. In no case shall this permit the Employer to reduce the hours of work of a full-time employee permanently.\n25.03 The employees may be required to register their attendance in a form or in forms to be determined by the Employer.\n25.04 It is recognized that certain operations require some employees to stay on the job for a full scheduled work period, inclusive of their meal period. In these operations, such employees will be compensated for their meal period in accordance with the applicable overtime provisions.\n25.05 The Employer will provide two (2) rest periods of fifteen (15) minutes each per full working day except on occasions when operational requirements do not permit.\nDay work\n25.06 Except as provided for in clauses 25.09, 25.10 and 25.11:\n- the normal workweek shall be thirty-seven decimal five (37.5) hours from Monday to Friday inclusive; and\n- the normal workday shall be seven decimal five (7.5) consecutive hours, exclusive of a lunch period, between the hours of 7 am and 6 pm.\n25.07 Employees shall be informed by written notice of their scheduled hours of work. Any changes to the scheduled hours shall be by written notice to the employee(s) concerned.\n25.08 Flexible hours\nSubject to operational requirements, an employee on day work shall have the right to select and request flexible hours between 6 am and 6 pm and such request shall not be unreasonably denied.\n25.09 Variable hours\n- Notwithstanding the provisions of clause 25.06, upon request of an employee and with the concurrence of the Employer, where operational requirements permit an employee may complete the weekly hours of employment in a period of other than five (5) full days, provided that, over a period of fourteen (14), twenty-one (21) or twenty-eight (28) calendar days, the employee works an average of thirty-seven decimal five (37.5) hours per week, and such request shall not be unreasonably denied.\n- In every fourteen (14), twenty-one (21) or twenty-eight (28) day period, the employee shall be granted days of rest on such days as are not scheduled as a normal workday for the employee.\n- Employees covered by this clause shall be subject to the variable hours of work provisions established in clauses 25.25 to 25.28.\n25.10 Summer and winter hours\nThe weekly and daily hours of work may be varied by the Employer following consultation with the Alliance to allow for summer and winter hours, provided the annual total of hours is not changed.\n25.11\n- Where hours of work other than those provided in clause 25.06 are in existence when this agreement is signed, the Employer, on request, will consult with the Alliance on such hours of work and, in such consultation, will establish that such hours are required to meet the needs of the public and/or the efficient operation of the service.\n- Where hours of work are to be changed so that they are different from those specified in clause 25.06, the Employer, except in cases of emergency, will consult in advance with the Alliance on such hours of work and, in such consultation, will establish that such hours are required to meet the needs of the public and/or the efficient operation of the service. In no case shall the hours under clause 25.06 extend before 6 am or beyond 9 pm or alter the Monday to Friday workweek or the seven decimal five (7.5) consecutive hour workday.\n- Within five (5) days of notification of consultation served by either party, the parties shall notify one another in writing of the representative authorized to act on their behalf for consultation purposes. Consultation will be held at the local level for fact-finding and implementation purposes.\n- It is understood by the parties that this clause will not be applicable in respect of employees whose workweek is less than thirty-seven decimal five (37.5) hours per week.\n25.12\n- An employee on day work whose hours of work are changed to extend before or beyond the stipulated hours of 7 am and 6 pm as provided in paragraph 25.06(b), and who has not received at least seven (7) days’ notice in advance of the starting time of such change shall be paid for the first (1st) day or shift worked subsequent to such change at the rate of time and one half (1 1/2) for the first seven decimal five (7.5) hours and double (2) time thereafter. Subsequent days or shifts worked on the revised hours shall be paid for at straight-time rate, subject to Article 28: overtime.\n- Late-hour premium An employee who is not a shift worker and who completes his workday in accordance with the provisions of paragraph 25.11(b) shall receive a late-hour premium of seven dollars ($7) per hour for each hour worked before 7 am and after 6 pm. The late-hour premium shall not apply to overtime hours.\nShift work\n25.13 When, because of operational requirements, hours of work are scheduled for employees on a rotating or irregular basis, or on a non-rotating basis where the employer requires employees to work hours later than 6 pm and/or earlier than 7 am, they shall be scheduled so that employees, over a period of not more than fifty-six (56) calendar days:\n- on a weekly basis, work an average of thirty-seven decimal five (37.5) hours and an average of five (5) days;\n- work seven decimal five (7.5) consecutive hours per day, exclusive of a one half (1/2) hour meal period;\n- obtain an average of two (2) days of rest per week;\n- obtain at least two (2) consecutive days of rest at any one time except when days of rest are separated by a designated paid holiday which is not worked; the consecutive days of rest may be in separate calendar weeks.\n25.14 The Employer will make every reasonable effort:\n- not to schedule the commencement of a shift within sixteen (16) hours of the completion of the employee’s previous shift; and\n- to avoid excessive fluctuation in hours of work.\n25.15 The staffing, preparation, posting and administration of shift schedules is the responsibility of the Employer.\n25.16 The Employer shall set up a master shift schedule for a fifty-six (56) day period, posted fifteen (15) days in advance, which will cover the normal requirements of the work area.\n25.17 Shift schedule\n- If the Employer reopens a shift schedule due to operational requirements, or a line becomes vacant, the Employer will determine the qualifications required prior to canvassing all employees covered by this specific schedule. Should more than one employee meeting the qualifications required select the same line on the schedule, years of service as defined in subparagraph 34.03(a)(i) will be used as the determining factor to allocate the line.\n- In populating a newly established schedule, as developed by the Employer, the Employer will canvass all employees covered by the specific schedule for volunteers to populate the schedule. Should more than one employee meet the qualifications required select the same line on the schedule, years of service as defined in subparagraph 34.03(a)(i) will be used as the determining factor to allocate the line.\n- Subject to paragraph (a) above, by mutual consent the parties may agree to conduct a repopulation of schedules at any point over the life of the schedule. For greater clarity, when a vacant line is selected, that line will continue to follow the pre-established pattern, according to the existing schedule.\n25.18 Except as provided for in clauses 25.23 and 25.24, the standard shift schedule is:\n- midnight to 8 am, 8 am to 4 pm, and 4 pm to midnight or, alternatively,\n- 11 pm to 7 am, 7 am to 3 pm, and 3 pm to 11 pm.\n25.19 A specified meal period shall be scheduled as close to the midpoint of the shift as possible. It is also recognized that the meal period may be staggered for employees on continuous operations. However, the Employer will make every effort to arrange meal periods at times convenient to the employees.\n25.20\n- Where an employee’s scheduled shift does not commence and end on the same day, such shift shall be considered for all purposes to have been entirely worked: on the day it commenced, where half (1/2) or more of the hours worked fall on that day; or on the day it terminates, where more than half (1/2) of the hours worked fall on that day.\n- Accordingly, the first (1st) day of rest will be considered to start immediately after midnight of the calendar day on which the employee worked or is deemed to have worked his or her last scheduled shift, and the second (2nd) day of rest will start immediately after midnight of the employee’s first (1st) day of rest, or immediately after midnight of an intervening designated paid holiday if days of rest are separated thereby.\n25.21\n- An employee who is required to change his or her scheduled shift without receiving at least seven (7) days’ notice in advance of the starting time of such change in his or her scheduled shift shall be paid for the first (1st) shift worked on the revised schedule at the rate of time and one half (1 1/2) for the first (1st) seven decimal five (7.5) hours and double (2) time thereafter. Subsequent shifts worked on the revised schedule shall be paid for at straight-time rate, subject to Article 28 (overtime).\n- Every reasonable effort will be made by the Employer to ensure that the employee returns to his or her original shift schedule and returns to his or her originally scheduled days of rest for the duration of the master shift schedule without penalty to the Employer.\n25.22 Provided sufficient advance notice is given, the Employer may:\n- authorize employees to exchange shifts if there is no increase in cost to the Employer; and\n- notwithstanding the provisions of paragraph 25.13(d), authorize employees to exchange shifts for days of rest if there is no increase in cost to the Employer.\n25.23\n- Where shifts other than those provided in clause 25.18 are in existence when this agreement is signed, the Employer, on request, will consult with the Alliance on such hours of work and, in such consultation, will establish that such shifts are required to meet the needs of the public and/or the efficient operation of the service.\n- Where shifts are to be changed so that they are different from those specified in clause 25.18, the Employer, except in cases of emergency, will consult in advance with the Alliance on such hours of work and, in such consultation, will establish that such hours are required to meet the needs of the public and/or the efficient operation of the service.\n- Within five (5) days of notification of consultation served by either party, the parties shall notify one another in writing of the representative authorized to act on their behalf for consultation purposes. Consultation will be held at the local level for fact-finding and implementation purposes.\n25.24 Variable shift schedule arrangements\n- Notwithstanding the provisions of clauses 25.06 and 25.13 to 25.23 inclusive, consultation may be held at the local level with a view to establishing shift schedules which may be different from those established in clauses 25.13 and 25.18. Such consultation will include all aspects of arrangements of shift schedules.\n- Once a mutually acceptable agreement is reached at the local level, the proposed variable shift schedule will be submitted at the respective Employer and Alliance headquarters levels before implementation.\n- Both parties will endeavour to meet the preferences of the employees in regard to such arrangements.\n- It is understood that the flexible application of such arrangements must not be incompatible with the intent and spirit of provisions otherwise governing such arrangements. Such flexible application of this clause must respect the average hours of work over the duration of the master schedule and must be consistent with operational requirements as determined by the Employer.\n- Employees covered by this clause shall be subject to the provisions respecting variable hours of work established in clauses 25.25 to 25.28 inclusive.\nTerms and conditions governing the administration of variable hours of work\n25.25 The terms and conditions governing the administration of variable hours of work implemented pursuant to clauses 25.09, 25.10 and 25.24 are specified in clauses 25.25 to 25.28 inclusive. This agreement is modified by these provisions to the extent specified herein.\n25.26 Notwithstanding anything to the contrary contained in this agreement, the implementation of any variation in hours shall not result in any additional overtime work or additional payment by reason only of such variation, nor shall it be deemed to prohibit the right of the Employer to schedule any hours of work permitted by the terms of this agreement.\n25.27\n- The scheduled hours of work of any day as set forth in a variable schedule specified in clause 25.25 may exceed or be less than seven decimal five (7.5) hours; starting and finishing times, meal breaks and rest periods shall be determined according to operational requirements as determined by the Employer; and the daily hours of work shall be consecutive.\n- Such schedules shall provide for an average of thirty-seven decimal five (37.5) hours of work per week over the life of the schedule. Unless otherwise mutually agreed upon, the maximum life of a shift schedule shall be six (6) months. The maximum life of other types of schedule shall be twenty-eight (28) days except when the normal weekly and daily hours of work are varied by the Employer to allow for summer and winter hours in accordance with clause 25.10, in which case the life of a schedule shall be one (1) year.\n- Whenever an employee changes his or her variable hours or no longer works variable hours, all appropriate adjustments will be made.\n25.28 Specific application of this agreement\nFor greater certainty, the following provisions of this agreement shall be administered as provided for herein.\n- Interpretation and definitions (clause 2.01) “Daily rate of pay” shall not apply.\n- Minimum number of hours between shifts Paragraph 25.14(a), relating to the minimum period between the termination and commencement of the employee’s next shift, shall not apply.\n- Exchange of shifts (clause 25.22) On exchange of shifts between employees, the Employer shall pay as if no exchange had occurred.\n- Overtime (clauses 28.04 and 28.05) Overtime shall be compensated for all work performed in excess of an employee’s scheduled hours of work on regular working days or on days of rest at time and three quarters (1 3/4).\n- Designated paid holidays (clause 30.07) A designated paid holiday shall account for seven decimal five (7.5) hours. When an employee works on a designated paid holiday, the employee shall be compensated, in addition to the pay for the hours specified in subparagraph (i), at time and one half (1 1/2) up to his or her regular scheduled hours worked and at double (2) time for all hours worked in excess of his or her regular scheduled hours.\n- Travel Overtime compensation referred to in clause 32.06 shall only be applicable on a workday for hours in excess of the employee’s daily scheduled hours of work.\n- Acting pay The qualifying period for acting pay as specified in paragraph 64.07(a) shall be converted to hours.\n- Leave Earned leave credits or other leave entitlements shall be equal to seven decimal five (7.5) hours per day. When leave is granted, it will be granted on an hourly basis and the number of hours debited for each day of leave shall be equal to the number of hours of work scheduled for the employee for the day in question.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 25",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-26",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "26",
+    "marginal_note": "shift principle",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "26.01\n- When a full-time indeterminate employee is required to attend one of the following proceedings outside a period which extends three (3) hours before or beyond his or her scheduled hours of work on a day during which he or she would be eligible for a shift premium, the employee may request that his or her hours of work on that day be scheduled between 7 am and 6 pm; such request will be granted provided there is no increase in cost to the Employer. In no case will the employee be expected to report for work or lose regular pay without receiving at least twelve (12) hours of rest between the time his or her attendance was no longer required at the proceeding and the beginning of his or her next scheduled work period. Federal Public Sector Labour Relations and Employment Board proceedings (clauses 14.01, 14.02, 14.04, 14.05 and 14.06) Contract negotiation and preparatory contract negotiation meetings (clauses 14.09 and 14.10) Personnel selection processes (Article 48) Provincial certification examinations which are a requirement for the continuation of the performance of the duties of the employee’s position Training courses which the employee is required to attend by the Employer\n- Notwithstanding paragraph (a), proceedings described in subparagraph (v) are not subject to the condition that there be no increase in cost to the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 26",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-27",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "27",
+    "marginal_note": "shift and weekend premiums",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "Excluded provisions\nThis article does not apply to employees on day work covered by clauses 25.06 to 25.12 inclusive.\n**\n27.01 Shift premium\nAn employee working shifts will receive a shift premium of two dollars and twenty-five cents ($2.25) per hour for all hours worked, including overtime hours, between 4 pm and 8 am The shift premium will not be paid for hours worked between 8 am and 4 pm.\n**\n27.02 Weekend premium\n- An employee working shifts during a weekend will receive an additional premium of two dollars and twenty-five cents ($2.25) per hour for all hours worked, including overtime hours, on Saturday and/or Sunday.\n- Where Saturday and Sunday are not recognized as the weekend at a mission abroad, the Employer may substitute two (2) other contiguous days to conform to local practice.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 27",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-28",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "28",
+    "marginal_note": "overtime",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "Excluded provisions\n28.01 Compensation under this article shall not be paid for overtime worked by an employee at courses, training sessions, conferences and seminars unless the employee is required to attend by the Employer.\n28.02 General\n- An employee is entitled to overtime compensation under clauses 28.04 and 28.05 for each completed period of fifteen (15) minutes of overtime worked by him or her when: the overtime work is authorized in advance by the Employer or is in accordance with standard operating instructions; and the employee does not control the duration of the overtime work.\n- Employees shall record starting and finishing times of overtime work in a form determined by the Employer.\n- For the purpose of avoiding the pyramiding of overtime, there shall be no duplication of overtime payments for the same hours worked.\n- Payments provided under the overtime, designated paid holidays and standby provisions of this agreement shall not be pyramided, that is, an employee shall not be compensated more than once for the same service.\n28.03 Assignment of overtime work\n- Subject to operational requirements, the Employer shall make every reasonable effort to avoid excessive overtime and to offer overtime work on an equitable basis among readily available qualified employees.\n- Except in cases of emergency, call-back or mutual agreement with the employee, the Employer shall, wherever possible, give at least four (4) hours’ notice of any requirement for overtime work.\n28.04 Overtime compensation on a workday\nSubject to paragraph 28.02(a):\n- An employee who is required to work overtime on his or her scheduled workday is entitled to compensation at time and one half (1 1/2) for the first seven decimal five (7.5) consecutive hours of overtime worked and at double (2) time for all overtime hours worked in excess of seven decimal five (7.5) consecutive hours of overtime in any contiguous period.\n- If an employee is given instructions during the employee’s workday to work overtime on that day and reports for work at a time which is not contiguous to the employee’s scheduled hours of work, the employee shall be paid a minimum of two (2) hours’ pay at straight-time rate or for actual overtime worked at the applicable overtime rate, whichever is the greater.\n- An employee who is called back to work after the employee has completed his or her work for the day and has left his or her place of work, and who returns to work shall be paid the greater of: compensation equivalent to three (3) hours’ pay at the applicable overtime rate of pay for each call-back, to a maximum of eight (8) hours’ compensation in an eight (8) hour period; such maximum shall include any reporting pay pursuant to paragraph (b) or its alternate provision, or compensation at the applicable overtime rate for actual overtime worked, provided that the period worked by the employee is not contiguous to the employee’s normal hours of work.\n- The minimum payment referred to in subparagraph (c)(i) does not apply to part-time employees. Part-time employees will receive a minimum payment in accordance with clause 62.06 or 62.07.\n28.05 Overtime compensation on a day of rest\nSubject to paragraph 28.02(a):\n- An employee who is required to work on a first (1st) day of rest is entitled to compensation at time and one half (1 1/2) for the first (1st) seven decimal five (7.5) hours and double (2) time thereafter.\n- An employee who is required to work on a second (2nd) or subsequent day of rest is entitled to compensation at double (2) time (second (2nd) or subsequent day of rest means the second or subsequent day in an unbroken series of consecutive and contiguous calendar days of rest).\n- When an employee is required to report for work and reports on a day of rest, the employee shall be paid the greater of: compensation equivalent to three (3) hours’ pay at the applicable overtime rate for each reporting, to a maximum of eight (8) hours’ compensation in an eight (8) hour period; or compensation at the applicable overtime rate.\n- The minimum payment referred to in subparagraph (c)(i) does not apply to part-time employees. Part-time employees will receive a minimum payment in accordance with clause 62.06.\n28.06 Compensation payment or leave with pay\n- Overtime shall be compensated with a payment, except that, upon request of an employee and with the approval of the Employer, overtime may be compensated in equivalent leave with pay.\n- The Employer shall endeavour to pay overtime compensation by the sixth (6th) week after which the employee submits the request for payment.\n- The Employer shall grant compensatory leave at times convenient to both the employee and the Employer.\n- Compensatory leave with pay earned in a fiscal year and outstanding on September 30 of the following fiscal year, will be paid at the employee’s rate of pay, as calculated from the classification prescribed in the certificate of appointment on March 31 of the previous fiscal year.\n**\n28.07 Meals\n- An employee who works three (3) or more hours of overtime immediately before or immediately following the employee’s scheduled hours of work shall be reimbursed his or her expenses for one meal in the amount of twelve dollars ($12) except where free meals are provided.\n- When an employee works overtime continuously extending four (4) hours or more beyond the period provided in paragraph (a), the employee shall be reimbursed for one additional meal in the amount of twelve dollars ($12) for each additional four (4) hour period of overtime worked thereafter except where free meals are provided.\n- Reasonable time with pay, to be determined by the Employer, shall be allowed the employee in order that the employee may take a meal break either at or adjacent to the employee’s place of work.\n- Meal allowances under this clause shall not apply: to an employee who is in travel status, which entitles the employee to claim expenses for lodging and/or meals; or to an employee who has obtained authorization to work at the employee’s residence.\n28.08 Transportation expenses\n- When an employee is required to report for work and reports under the conditions described in paragraphs 28.04(b), (c) and 28.05(c) and is required to use transportation services other than normal public transportation services, the employee shall be reimbursed for reasonable expenses incurred as follows: kilometric allowance at the rate normally paid to an employee when authorized by the Employer to use his or her automobile, when the employee travels by means of his or her own automobile; or out-of-pocket expenses for other means of commercial transportation.\n- Other than when required by the Employer to use a vehicle of the Employer for transportation to a work location other than the employee’s normal place of work, time spent by the employee reporting to work or returning to the employee’s residence shall not constitute time worked.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 28",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-29",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "29",
+    "marginal_note": "standby",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "29.01 Where the Employer requires an employee to be available on standby during off-duty hours, such employee shall be compensated at the rate of one half (1/2) hour for each four (4) hour period or part thereof for which the employee has been designated as being on standby duty.\n29.02\n- An employee designated by letter or by list for standby duty shall be available during his or her period of standby at a known telephone number and be available to return for duty as quickly as possible if called.\n- In designating employees for standby, the Employer will endeavour to provide for the equitable distribution of standby duties.\n- No standby payment shall be granted if an employee is unable to report for duty when required.\n- An employee on standby who is required to report for work and reports shall be compensated in accordance with paragraph 28.04(c) or 28.05(c), and is also eligible for reimbursement of transportation expenses in accordance with clause 28.08.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 29",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-30",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "30",
+    "marginal_note": "designated paid holidays",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "30.01 Subject to clause 30.02, the following days shall be designated paid holidays for employees:\n- New Year’s Day;\n- Good Friday;\n- Easter Monday;\n- the day fixed by proclamation of the Governor in Council for celebration of the Sovereign’s birthday;\n- Canada Day;\n- Labour Day;\n- National Day for Truth and Reconciliation\n- the day fixed by proclamation of the Governor in Council as a general day of thanksgiving;\n- Remembrance Day;\n- Christmas Day;\n- Boxing Day;\n- one additional day in each year that, in the opinion of the Employer, is recognized to be a provincial or civic holiday in the area in which the employee is employed or, in any area where, in the opinion of the Employer, no such additional day is recognized as a provincial or civic holiday, the first (1st) Monday in August;\n- one additional day when proclaimed by an act of Parliament as a national holiday.\n30.02 An employee absent without pay on both his or her full working day immediately preceding and his or her full working day immediately following a designated holiday is not entitled to pay for the holiday except in the case of an employee who is granted leave without pay under the provisions of Article 14 (leave with or without pay for Alliance business).\n30.03 Designated holiday coinciding with a day of paid leave\nWhere a day that is a designated holiday for an employee coincides with a day of leave with pay, that day shall count as a holiday and not as a day of leave.\n30.04 Designated holiday coinciding with a day of rest\n- When a day designated as a holiday under clause 30.01 coincides with an employee’s day of rest, the holiday shall be moved to the first (1st) scheduled working day following the employee’s day of rest. When a day that is a designated holiday is so moved to a day on which the employee is on leave with pay, that day shall count as a holiday and not as a day of leave.\n- When two (2) days designated as holidays under clause 30.01 coincide with an employee’s consecutive days of rest, the holidays shall be moved to the employee’s first two (2) scheduled working days following the days of rest. When the days that are designated holidays are so moved to days on which the employee is on leave with pay, those days shall count as holidays and not as days of leave.\nWork performed on a designated holiday\n30.05 Where operational requirements permit, the Employer shall not schedule an employee to work on both December 25 and January 1 in the same holiday season.\nNotwithstanding the foregoing, an employee may request to work on both December 25 and January 1 in the same holiday season.\n30.06 When a day designated as a holiday for an employee is moved to another day under the provisions of clause 30.04:\n- work performed by an employee on the day from which the holiday was moved shall be considered as worked performed on a day of rest; and\n- work performed by an employee on the day to which the holiday was moved, shall be considered as work performed on a holiday.\n30.07\n- When an employee works on a holiday, he or she shall be paid time and one half (1 1/2) for all hours worked up to seven decimal five (7.5) hours and double (2) time thereafter, in addition to the pay that the employee would have been granted had he or she not worked on the holiday; or\n- upon request and with the approval of the Employer, the employee may be granted: a day of leave with pay (straight-time rate of pay) at a later date in lieu of the holiday; and pay at one and one half (1 1/2) times the straight-time rate of pay for all hours worked up to seven decimal five (7.5) hours; and pay at two (2) times the straight-time rate of pay for all hours worked by him or her on the holiday in excess of seven decimal five (7.5) hours.\n- Notwithstanding paragraphs (a) and (b), when an employee works on a holiday contiguous to a day of rest on which he or she also worked and received overtime in accordance with paragraph 28.05(b), he or she shall be paid, in addition to the pay that he or she would have been granted had he or she not worked on the holiday, two (2) times his or her hourly rate of pay for all time worked.\n- Subject to operational requirements and adequate advance notice, the Employer shall grant lieu days at such times as the employee may request. When, in a fiscal year, an employee has not been granted all of his or her lieu days as requested by him or her, at the employee’s request, such lieu days shall be carried over for one (1) year. In the absence of such request, unused lieu days shall be paid off at the employee’s straight-time rate of pay in effect when the lieu day was earned.\n30.08 Reporting for work on a designated holiday\n- When an employee is required to report for work and reports on a designated holiday, the employee shall be paid the greater of: compensation equivalent to three (3) hours’ pay at the applicable overtime rate of pay for each reporting, to a maximum of eight (8) hours’ compensation in an eight (8) hour period, such maximum shall include any reporting pay pursuant to paragraph 28.04(c); or compensation in accordance with the provisions of clause 30.07.\n- The minimum payment referred to in subparagraph (a)(i) does not apply to part-time employees. Part-time employees will receive a minimum payment in accordance with clause 62.10 of this agreement.\n- When an employee is required to report for work and reports under the conditions described in paragraph (a) and is required to use transportation services other than normal public transportation services, the employee shall be reimbursed for reasonable expenses incurred as follows: kilometric allowance at the rate normally paid to an employee when authorized by the Employer to use his or her automobile when the employee travels by means of his or her own automobile; or out-of-pocket expenses for other means of commercial transportation.\n- Other than when required by the Employer to use a vehicle of the Employer for transportation to a work location other than the employee’s normal place of work, time spent by the employee reporting to work or returning to his or her residence shall not constitute time worked.\n30.09 Scheduling of shift-working employees on a designated holiday\n- Should there be more employees scheduled to work a designated paid holiday than is needed, the Employer shall canvass employees scheduled to work the holiday to determine if there are volunteers who wish to have the day off. In the event that there are excessive volunteers, years of service as defined in subparagraph 34.03(a)(i) will be used as the determining factor to select which employees shall be granted the day off.\n- Should there be insufficient or no volunteers after the Employer has canvassed consistent with a) above, the employees with the least amount of service as defined in subparagraph 34.03(a)(i) shall be given the day off.\n- Notwithstanding paragraphs (a) and (b) the Employer shall ensure that there is a sufficient number of qualified employees scheduled to work the designated holiday.\n- Should the Employer require employees to work the holiday after it has given employees the day off, the Employer shall first offer the shift(s) to be worked to qualified employees that were initially scheduled to work the holiday and were subsequently given the day off consistent with b) and c) above, before offering the hours consistent with Article 28 (overtime).\nFor greater certainty, scheduled shifts will continue to follow the pre-established pattern, according to the existing schedule, as a result of the application of this clause.\n30.10 In accordance with clause 25.21, the Employer shall make every reasonable effort to ensure that the processes outlined in 30.09 a) through (d) are undertaken at least seven (7) days prior to the designated paid holiday.\nFor greater certainty, this means that no penalties and costs identified under clause 25.21 will apply as a result of the application of clause 30.09.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 30",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-31",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "31",
+    "marginal_note": "religious observance",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "31.01 The Employer shall make every reasonable effort to accommodate an employee who requests time off to fulfill his or her religious obligations.\n31.02 Employees may, in accordance with the provisions of this agreement, request annual leave, compensatory leave, leave without pay for other reasons or a shift exchange (in the case of a shift worker) in order to fulfill their religious obligations.\n31.03 Notwithstanding clause 31.02, at the request of the employee and at the discretion of the Employer, time off with pay may be granted to the employee in order to fulfill his or her religious obligations. The number of hours with pay so granted must be made up hour for hour within a period of six (6) months, at times agreed to by the Employer. Hours worked as a result of time off granted under this clause shall not be compensated nor should they result in any additional payments by the Employer.\n31.04 An employee who intends to request leave or time off under this article must give notice to the Employer as far in advance as possible but no later than four (4) weeks before the requested period of absence unless, because of unforeseeable circumstances, such notice cannot be given.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 31",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-32",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "32",
+    "marginal_note": "travelling time",
+    "part": "Part III: working conditions",
+    "division": "",
+    "heading": "",
+    "text": "Alternate provisions\n32.01 This article does not apply to an employee when the employee travels by any type of transport in which he or she is required to perform work and/or which also serves as his or her living quarters during a tour of duty. In such circumstances, the employee shall receive the greater of:\n- on a normal working day, his or her regular pay for the day; or\n- pay for actual hours worked in accordance with Article 30 (designated paid holidays) and Article 28 (overtime) of this agreement.\nExcluded provisions\n32.02 Compensation under this article shall not be paid for travel time to courses, training sessions, conferences and seminars, unless the employee is required to attend by the Employer.\n32.03 For the purposes of this agreement, travelling time is compensated for only in the circumstances and to the extent provided for in this article.\n32.04 When an employee is required to travel outside his or her headquarters area on government business, as these expressions are defined by the Employer, the time of departure and the means of such travel shall be determined by the Employer and the employee will be compensated for travel time in accordance with clauses 32.05 and 32.06. Travelling time shall include time necessarily spent at each stopover en route, provided such stopover is not longer than three (3) hours.\n32.05 For the purposes of clauses 32.04 and 32.06, the travelling time for which an employee shall be compensated is as follows:\n- for travel by public transportation, the time between the scheduled time of departure and the time of arrival at a destination, including the normal travel time to the point of departure as determined by the Employer;\n- for travel by private means of transportation, the normal time as determined by the Employer to proceed from the employee’s place of residence or workplace, as applicable, directly to the employee’s destination and, upon the employee’s return, directly back to the employee’s residence or workplace.\n- In the event that an alternative time of departure and/or means of travel is requested by the employee, the Employer may authorize such alternative arrangements, in which case compensation for travelling time shall not exceed that which would have been payable under the Employer’s original determination.\n32.06 If an employee is required to travel as set forth in clauses 32.04 and 32.05:\n- on a normal working day on which the employee travels but does not work, the employee shall receive his or her regular pay for the day;\n- on a normal working day on which the employee travels and works, the employee shall be paid: his regular pay for the day for a combined period of travel and work not exceeding his or her regular scheduled working hours; and at the applicable overtime rate for additional travel time in excess of his or her regularly scheduled hours of work and travel, with a maximum payment for such additional travel time not to exceed twelve (12) hours’ pay at the straight-time rate of pay;\n- on a day of rest or on a designated paid holiday, the employee shall be paid at the applicable overtime rate for hours travelled, to a maximum of twelve (12) hours’ pay at the straight-time rate of pay.\n32.07\n- Upon request of an employee and with the approval of the Employer, compensation at the overtime rate earned under this article may be granted in compensatory leave with pay.\n- Compensatory leave with pay not used by the end of a twelve (12) month period, to be determined by the Employer, will be paid for at the employee’s hourly rate of pay, as calculated from the classification prescribed in the certificate of appointment of the employee’s substantive position at the end of the twelve (12) month period.\n**\n32.08 Travel-status leave\n- An employee who is required to travel outside his or her headquarters area on government business, as these expressions are defined by the Employer, and is away from his permanent residence for twenty (20) nights during a fiscal year shall be granted seven decimal five (7.5) hours of time off with pay. The employee shall be credited seven decimal five (7.5) hours of additional time off with pay for each additional twenty (20) nights that the employee is away from his or her permanent residence, to a maximum of one hundred (100) additional nights.\n- The maximum number of hours off earned under this clause shall not exceed forty-five (45) hours in a fiscal year and shall accumulate as compensatory leave with pay.\n- This leave with pay is deemed to be compensatory leave and is subject to paragraphs 28.06(c) and (d).\n- The provisions of this clause do not apply when the employee travels in connection with courses, training sessions, professional conferences and seminars, unless the employee is required to attend by the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 32",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-33",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "33",
+    "marginal_note": "leave, general",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "33.01\n- When an employee becomes subject to this agreement, his or her earned daily leave credits shall be converted into hours. When an employee ceases to be subject to this agreement, his or her earned hourly leave credits shall be reconverted into days, with one day being equal to seven decimal five (7.5) hours.\n- Earned leave credits or other leave entitlements shall be equal to seven decimal five (7.5) hours per day.\n- When leave is granted, it will be granted on an hourly basis and the number of hours debited for each day of leave shall be equal to the number of hours of work scheduled for the employee for the day in question.\n- Notwithstanding the above, in Article 46 (bereavement leave with pay), a “day” will mean a calendar day.\n33.02 Except as otherwise specified in this agreement:\n- where leave without pay for a period in excess of three (3) months is granted to an employee for reasons other than illness, the total period of leave granted shall be deducted from “continuous employment” for the purpose of calculating severance pay and from “service” for the purpose of calculating vacation leave;\n- time spent on such leave which is for a period of more than three (3) months shall not be counted for pay increment purposes.\n33.03 An employee is entitled, once in each fiscal year, to be informed, upon request, of the balance of his or her vacation and sick leave credits.\n33.04 The amount of earned but unused leave with pay credited to an employee by the Employer at the time when this agreement is signed, or at the time when the employee becomes subject to this agreement shall be retained by the employee.\n33.05 An employee shall not be granted two (2) different types of leave with pay or monetary remuneration in lieu of leave in respect of the same period of time.\n33.06 An employee is not entitled to leave with pay during periods he or she is on leave without pay or under suspension.\n33.07 In the event of termination of employment for reasons other than incapacity, death or layoff, the Employer shall recover from any monies owed the employee an amount equivalent to unearned vacation and sick leave taken by the employee, as calculated from the classification prescribed in the employee’s certificate of appointment on the date of the termination of the employee’s employment.\n**\n33.08 An employee shall not earn or be granted leave credits under this agreement in any month nor in any fiscal year for which leave has already been credited or granted to him or her under the terms of any other collective agreement or under other rules or regulations applicable to organizations within the federal public administration, as specified in Schedule 1, Schedule IV or Schedule V of the Financial Administration Act.\n33.09 When an employee who is in receipt of a special duty allowance or an extra duty allowance is granted leave with pay, the employee is entitled during the employee’s period of leave to receive the allowance if the special or extra duties in respect of which the employee is paid the allowance were assigned to the employee on a continuing basis, or for a period of two (2) or more months prior to the period of leave.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 33",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-34",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "34",
+    "marginal_note": "vacation leave with pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "34.01 The vacation year shall be from April 1 to March 31 inclusive of the following calendar year.\nAccumulation of vacation leave credits\n**\n34.02 For each calendar month in which an employee has earned at least seventy-five (75) hours’ pay, the employee shall earn vacation leave credits at the rate of:\n- nine decimal three seven five (9.375) hours until the month in which the anniversary of the employee’s seventh (7th) year of service occurs;\n- twelve decimal five (12.5) hours commencing with the month in which the employee’s seventh (7th) anniversary of service occurs;\n- thirteen decimal seven five (13.75) hours commencing with the month in which the employee’s sixteenth (16th) anniversary of service occurs;\n- fourteen decimal four (14.4) hours commencing with the month in which the employee’s seventeenth (17th) anniversary of service occurs;\n- fifteen decimal six two five (15.625) hours commencing with the month in which the employee’s eighteenth (18th) anniversary of service occurs;\n- sixteen decimal eight seven five (16.875) hours commencing with the month in which the employee’s twenty-seventh (27th) anniversary of service occurs;\n- eighteen decimal seven five (18.75) hours commencing with the month in which the employee’s twenty-eighth (28th) anniversary of service occurs.\n**\n34.03\n- For the purpose of clause 34.02 and 34.18 only, all service within the public service, whether continuous or discontinuous, shall count toward vacation leave. For the purpose of clause 34.03(a)(i) only, effective on April 1, 2012, on a go-forward basis, any former service in the Canadian Forces for a continuous period of six months or more, either as a member of the Regular Force or of the Reserve Force while on Class B or C service, shall also be included in the calculation of vacation leave credits.\n- Notwithstanding paragraph (a) above, an employee who was a member of one of the bargaining units listed below on the date of signing of the relevant collective agreement or an employee who became a member of those bargaining units between the date of signing of the relevant collective agreement and May 31, 1990, shall retain, for the purposes of “service” and of establishing his or her vacation entitlement pursuant to this clause, those periods of former service which had previously qualified for counting as continuous employment, until such time as his or her employment in the public service is terminated. Bargaining units Dates of signing AS, IS, PM May 17, 1989 CM, CR, DA, OE, ST May 19, 1989 WP November 24, 1989\n34.04 An employee is entitled to vacation leave with pay to the extent of the employee’s earned credits, but an employee who has completed six (6) months of continuous employment is entitled to receive an advance of credits equivalent to the anticipated credits for the current vacation year.\nScheduling of vacation leave with pay\n34.05\n- Employees are expected to take all their vacation leave during the vacation year in which it is earned.\n- Vacation scheduling: Employees will submit their annual leave requests for the summer leave period on or before April 15, and on or before September 15 for the winter leave period. The Employer will respond to such requests no later than May 1, for the summer leave period and no later than October 1, for the winter holiday season leave period. Notwithstanding the preceding paragraph, with the agreement of the Alliance, the employer may alter the specified submission dates for the leave requests. If the submission dates are altered, the employer must respond to the leave request fifteen (15) days after such submission dates; The summer and winter holidays periods are: for the summer leave period, between June 1 and September 30, for the winter holiday season leave period, from December 1 to March 31. In cases where there are more vacation leave requests for a specific period than can be approved due to operational requirements, years of service as defined in subparagraph 34.03(a)(i) of the agreement, shall be used as the determining factor for granting such requests. For summer leave requests, years of service shall be applied for a maximum of two (2) weeks per employee in order to ensure that as many employees as possible might take annual leave during the summer months; Requests submitted after April 15 for the summer leave period and on September 15 for the winter leave period shall be dealt with on a first (1st) come first (1st) served basis.\n**\n- Subject to the following subparagraphs, the Employer reserves the right to schedule an employee’s vacation leave but shall make every reasonable effort: to provide an employee’s vacation leave in an amount and at such time as the employee may request; not to recall an employee to duty after the employee has proceeded on vacation leave; not to cancel or alter a period of vacation leave which has been previously approved in writing.\n**\n34.06 The Employer shall give an employee as much notice as is practicable and reasonable of approval, denial, alteration or cancellation of a request for vacation leave. In the case of denial, alteration or cancellation of such leave, the Employer shall give the reason therefore in writing, upon written request from the employee.\n34.07 Where, in respect of any period of vacation leave, an employee:\n- is granted bereavement leave, or\n- is granted leave with pay because of illness in the immediate family, or\n- is granted sick leave on production of a medical certificate,\nthe period of vacation leave so displaced shall either be added to the vacation period, if requested by the employee and approved by the Employer, or reinstated for use at a later date.\n34.08 Advance payments\n- The Employer agrees to issue advance payments of estimated net salary for vacation periods of two (2) or more complete weeks, provided a written request for such advance payment is received from the employee at least six (6) weeks prior to the last payday before the employee’s vacation period commences.\n- Provided the employee has been authorized to proceed on vacation leave for the period concerned, pay in advance of going on vacation shall be made prior to the commencement of leave. Any overpayment in respect of such pay advances shall be an immediate first charge against any subsequent pay entitlements and shall be recovered in full prior to any further payment of salary.\n**\n34.09 Recall from vacation leave\n- Where an employee is recalled to duty during any period of vacation leave, the employee shall be reimbursed for reasonable expenses that the employee incurs: in proceeding to the employee’s place of duty, and in returning to the place from which the employee was recalled if the employee immediately resumes vacation upon completing the assignment for which the employee was recalled, after submitting such accounts as are normally required by the Employer.\n- The employee shall not be considered as being on vacation leave during any period in respect of which the employee is entitled under paragraph (a) to be reimbursed for reasonable expenses incurred by the employee.\n**\n34.10 Cancellation or alteration of vacation leave\nWhen the Employer cancels or alters a period of vacation leave which it has previously approved in writing, the Employer shall reimburse the employee for the non-returnable portion of vacation contracts and reservations made by the employee in respect of that period, subject to the presentation of such documentation as the Employer may require. The employee must make every reasonable attempt to mitigate such losses.\nCarry-over and/or liquidation of vacation leave\n34.11\n- Where, in any vacation year, an employee has not been granted all of the vacation leave credited to him or her, the unused portion of his or her vacation leave, to a maximum of two hundred and sixty-two decimal five (262.5) hours of credits, shall be carried over into the following vacation year. All vacation leave credits in excess of two hundred and sixty-two decimal five (262.5) hours shall be automatically paid at his or her daily rate of pay, as calculated from the classification prescribed in his or her certificate of appointment of his or her substantive position on the last day of the vacation year.\n- Notwithstanding paragraph (a), if, on March 31, 1999, or on the date an employee becomes subject to this agreement after March 31, 1999, an employee has more than two hundred and sixty-two decimal five (262.5) hours of unused vacation leave credits, a minimum of seventy-five (75) hours per year shall be granted or paid by March 31 of each year, commencing on March 31, 2000, until all vacation leave credits in excess of two hundred and sixty-two decimal five (262.5) hours have been liquidated. Payment shall be in one instalment per year and shall be at the employee’s daily rate of pay, as calculated from the classification prescribed in his or her certificate of appointment of his or her substantive position on March 31 of the applicable previous vacation year.\n34.12 During any vacation year, upon application by the employee and at the discretion of the Employer, earned but unused vacation leave credits in excess of one hundred and twelve decimal five (112.5) hours may be paid at the employee’s daily rate of pay, as calculated from the classification prescribed in the certificate of appointment of the employee’s substantive position on March 31 of the previous vacation year.\nLeave to employee’s credit when employment terminates\n**\n34.13 When an employee dies or otherwise ceases to be employed, the employee’s estate or the employee shall be paid an amount equal to the product obtained by multiplying the number of days of earned but unused vacation leave to the employee’s credit by the daily rate of pay, as calculated from the classification prescribed in the certificate of appointment on the date of the termination of employment.\n34.14 Notwithstanding clause 34.13, an employee whose employment is terminated for cause pursuant to paragraph 12(1)(e) of the Financial Administration Act by reason of abandonment of his or her position is entitled to receive the payment referred to in clause 34.13, if he or she requests it within six (6) months following the date upon which his or her employment is terminated.\n34.15 Where the employee requests, the Employer shall grant the employee his or her unused vacation leave credits prior to termination of employment if this will enable the employee, for purposes of severance pay, to complete the first (1st) year of continuous employment in the case of layoff.\n**\n34.16 Appointment to a separate agency\nNotwithstanding clause 34.13, an employee who resigns to accept an appointment with an organization listed Schedule V of the Financial Administration Act may choose not to be paid for unused vacation leave credits, provided that the appointing organization will accept such credits.\n**\n34.17 Appointment from a separate agency\nThe Employer agrees to accept the unused vacation leave credits, up to a maximum of two hundred and sixty-two decimal five (262.5) hours, of an employee who resigns from an organization listed in Schedule V of the Financial Administration Act in order to take a position with the Employer if the transferring employee is eligible and has chosen to have these credits transferred.\n**\n34.18\n- An employee shall be credited a one-time entitlement of thirty-seven decimal five (37.5) hours of vacation leave with pay on the first (1st) day of the month following the employee’s second (2nd) anniversary of service, as defined in clause 34.03. For clarity, employees shall be credited the leave described in 34.18(a) only once in their total period of employment in the public service.\n- The vacation leave credits provided in paragraph 34.18(a) above shall be excluded from the application of clause 34.11, dealing with the carry-over and/or liquidation of vacation leave.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 34",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-35",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "35",
+    "marginal_note": "sick leave with pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "Credits\n35.01\n- An employee shall earn sick leave credits at the rate of nine decimal three seven five (9.375) hours for each calendar month for which the employee receives pay for at least seventy-five (75) hours.\n- A shift worker shall earn additional sick leave credits at the rate of one decimal two five (1.25) hours for each calendar month during which he or she works shifts and he or she receives pay for at least seventy-five (75) hours. Such credits shall not be carried over in the next fiscal year and are available only if the employee has already used one hundred and twelve decimal five (112.5) hours of sick leave credits during the current fiscal year.\nGranting of sick leave\n35.02 An employee shall be granted sick leave with pay when he or she is unable to perform his or her duties because of illness or injury provided that:\n- he or she satisfies the Employer of this condition in such manner and at such time as may be determined by the Employer; and\n- he or she has the necessary sick leave credits.\n35.03 Unless otherwise informed by the Employer, a statement signed by the employee stating that, because of illness or injury, he or she was unable to perform his or her duties, shall, when delivered to the Employer, be considered as meeting the requirements of paragraph 35.02(a).\n**\n35.04 Medical certificates\nWhen a medical certificate is requested by the Employer, the employee will be reimbursed for the cost of the certificate, to a maximum of thirty-five dollars ($35.00), upon provision of acceptable proof, for periods of absence of three (3) consecutive days or less.\n35.05 When an employee has insufficient or no credits to cover the granting of sick leave with pay under the provisions of clause 35.02, sick leave with pay may, at the discretion of the Employer, be granted to the employee for a period of up to one hundred and eighty-seven decimal five (187.5) hours, subject to the deduction of such advanced leave from any sick leave credits subsequently earned.\n35.06 When an employee is granted sick leave with pay, and injury-on-duty leave is subsequently approved for the same period, it shall be considered, for the purpose of the record of sick leave credits, that the employee was not granted sick leave with pay.\n35.07 Where, in respect of any period of compensatory leave, an employee is granted sick leave with pay on production of a medical certificate, the period of compensatory leave so displaced shall either be added to the compensatory leave period if requested by the employee and approved by the Employer, or reinstated for use at a later date.\n35.08\n- Sick leave credits earned but unused by an employee during a previous period of employment in the public service shall be restored to an employee whose employment was terminated by reason of layoff and who is reappointed in the public service within two (2) years from the date of layoff.\n- Sick leave credits earned but unused by an employee during a previous period of employment in the public service shall be restored to an employee whose employment was terminated due to the end of a specified period of employment, and who is reappointed in the core public administration within one (1) year from the end of the specified period of employment.\n35.09 The Employer agrees that an employee shall not be terminated for cause for reasons of incapacity pursuant to paragraph 12(1)(e) of the Financial Administration Act at a date earlier than the date at which the employee will have used his or her accumulated sick leave credits except where the incapacity is the result of an injury or illness for which injury-on-duty leave has been granted pursuant to Article 37.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 35",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-36",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "36",
+    "marginal_note": "medical appointment for pregnant employees",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "36.01 Up to three decimal seven five (3.75) hours of reasonable time off with pay will be granted to pregnant employees for the purpose of attending routine medical appointments.\n36.02 Where a series of continuing appointments is necessary for the treatment of a particular condition relating to the pregnancy, absences shall be charged to sick leave.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 36",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-37",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "37",
+    "marginal_note": "injury-on-duty leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "37.01 An employee shall be granted injury-on-duty leave with pay for such period as may be reasonably determined by the Employer when a claim has been made pursuant to the Government Employees Compensation Act and a workers’ compensation authority has notified the Employer that it has certified that the employee is unable to work because of:\n- personal injury accidentally received in the performance of his or her duties and not caused by the employee’s wilful misconduct, or\n- an industrial illness or a disease arising out of and in the course of the employee’s employment,\nif the employee agrees to remit to the Receiver General for Canada any amount received by him or her in compensation for loss of pay resulting from or in respect of such injury, illness or disease, provided, however, that such amount does not stem from a personal disability policy for which the employee or the employee’s agent has paid the premium.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 37",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-38",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "38",
+    "marginal_note": "maternity leave without pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "38.01 Maternity leave without pay\n- An employee who becomes pregnant shall, upon request, be granted maternity leave without pay for a period beginning before, on or after the termination date of pregnancy and ending not later than eighteen (18) weeks after the termination date of pregnancy.\n- Notwithstanding paragraph (a): where the employee has not yet proceeded on maternity leave without pay and her newborn child is hospitalized, or where the employee has proceeded on maternity leave without pay and then returns to work for all or part of the period during which her newborn child is hospitalized, the period of maternity leave without pay defined in paragraph (a) may be extended beyond the date falling eighteen (18) weeks after the date of termination of pregnancy by a period equal to that portion of the period of the child’s hospitalization during which the employee was not on maternity leave, to a maximum of eighteen (18) weeks.\n- The extension described in paragraph (b) shall end not later than fifty-two (52) weeks after the termination date of pregnancy.\n- The Employer may require an employee to submit a medical certificate certifying pregnancy.\n- An employee who has not commenced maternity leave without pay may elect to: use earned vacation and compensatory leave credits up to and beyond the date that her pregnancy terminates; use her sick leave credits up to and beyond the date that her pregnancy terminates, subject to the provisions set out in Article 35 (sick leave with pay). For purposes of this subparagraph, the terms “illness” or “injury” used in Article 35 (sick leave with pay) shall include medical disability related to pregnancy.\n- An employee shall inform the Employer in writing of her plans for taking leave with and without pay to cover her absence from work due to the pregnancy at least four (4) weeks in advance of the initial date of continuous leave of absence during which termination of pregnancy is expected to occur unless there is a valid reason why the notice cannot be given.\n- Leave granted under this clause shall be counted for the calculation of “continuous employment” for the purpose of calculating severance pay and “service” for the purpose of calculating vacation leave. Time spent on such leave shall be counted for pay increment purposes.\n38.02 Maternity allowance\n- An employee who has been granted maternity leave without pay shall be paid a maternity allowance in accordance with the terms of the Supplemental Unemployment Benefit (SUB) Plan described in paragraphs (c) to (i), provided that she: has completed six (6) months of continuous employment before the commencement of her maternity leave without pay, provides the Employer with proof that she has applied for and is in receipt of maternity benefits under the Employment Insurance or the Québec Parental Insurance Plan in respect of insurable employment with the Employer, and has signed an agreement with the Employer stating that: she will return to work within the federal public administration, as specified in Schedule I, Schedule IV or Schedule V of the Financial Administration Act on the expiry date of her maternity leave without pay unless the return-to-work date is modified by the approval of another form of leave; following her return to work, as described in section (A), she will work for a period equal to the period she was in receipt of maternity allowance; should she fail to return to work in accordance with section (A), or should she return to work but fail to work for the total period specified in section (B), for reasons other than death, layoff, early termination due to lack of work or discontinuance of a function of a specified period of employment that would have been sufficient to meet the obligations specified in section (B), or having become disabled as defined in the Public Service Superannuation Act , she will be indebted to the Employer for an amount determined as follows: however, an employee whose specified period of employment expired and who is rehired within the federal public administration as described in section (A) within a period of ninety (90) days or less is not indebted for the amount if her new period of employment is sufficient to meet the obligations specified in section (B).\n- For the purpose of sections (a)(iii)(B), and (C), periods of leave with pay shall count as time worked. Periods of leave without pay during the employee’s return to work will not be counted as time worked but shall interrupt the period referred to in section (a)(iii)(B), without activating the recovery provisions described in section (a)(iii)(C).\n- Maternity allowance payments made in accordance with the SUB Plan will consist of the following: where an employee is subject to a waiting period before receiving Employment Insurance maternity benefits, ninety-three per cent (93%) of her weekly rate of pay for the waiting period, less any other monies earned during this period, for each week that the employee receives a maternity benefit under the Employment Insurance or the Québec Parental Insurance plan, she is eligible to receive the difference between ninety-three per cent (93%) of her weekly rate and the maternity benefit, less any other monies earned during this period which may result in a decrease in her maternity benefit to which she would have been eligible if no extra monies had been earned during this period, and where an employee has received the full fifteen (15) weeks of maternity benefit under Employment Insurance and thereafter remains on maternity leave without pay, she is eligible to receive a further maternity allowance for a period of one (1) week at ninety-three per cent (93%) of her weekly rate of pay (and the recruitment and retention “terminable allowance,” if applicable), less any other monies earned during this period.\n- At the employee’s request, the payment referred to in subparagraph 38.02(c)(i) will be estimated and advanced to the employee. Adjustments will be made once the employee provides proof of receipt of Employment Insurance or Québec Parental Insurance Plan maternity benefits.\n- The maternity allowance to which an employee is entitled is limited to that provided in paragraph (c) and an employee will not be reimbursed for any amount that she may be required to repay pursuant to the Employment Insurance Act or the Act Respecting Parental Insurance in Quebec.\n- The weekly rate of pay referred to in paragraph (c) shall be: for a full-time employee, the employee’s weekly rate of pay on the day immediately preceding the commencement of maternity leave without pay, for an employee who has been employed on a part-time or on a combined full-time and part-time basis during the six (6) month period preceding the commencement of maternity leave, the rate obtained by multiplying the weekly rate of pay in subparagraph (i) by the fraction obtained by dividing the employee’s straight-time earnings by the straight-time earnings the employee would have earned working full-time during such period.\n- The weekly rate of pay referred to in paragraph (f) shall be the rate to which the employee is entitled for her substantive level to which she is appointed.\n- Notwithstanding paragraph (g), and subject to subparagraph (f)(ii), if on the day immediately preceding the commencement of maternity leave without pay an employee has been on an acting assignment for at least four (4) months, the weekly rate shall be the rate she was being paid on that day.\n- Where an employee becomes eligible for a pay increment or pay revision that would increase the maternity allowance while in receipt of the maternity allowance, the allowance shall be adjusted accordingly.\n- Maternity allowance payments made under the SUB Plan will neither reduce nor increase an employee’s deferred remuneration or severance pay.\n38.03 Special maternity allowance for totally disabled employees\n- An employee who: fails to satisfy the eligibility requirement specified in subparagraph 38.02(a)(ii) solely because a concurrent entitlement to benefits under the Disability Insurance (DI) Plan, the Long-term Disability (LTD) Insurance portion of the Public Service Management Insurance Plan (PSMIP) or the Government Employees Compensation Act prevents her from receiving Employment Insurance or Québec Parental Insurance Plan maternity benefits, and has satisfied all of the other eligibility criteria specified in paragraph 38.02(a), other than those specified in sections (A) and (B) of subparagraph 38.02(a)(iii), shall be paid, in respect of each week of maternity allowance not received for the reason described in subparagraph (i), the difference between ninety-three per cent (93%) of her weekly rate of pay and the gross amount of her weekly disability benefit under the DI Plan, the LTD Plan or via the Government Employees Compensation Act .\n- An employee shall be paid an allowance under this clause and under clause 38.02 for a combined period of no more than the number of weeks during which she would have been eligible for maternity benefits under the Employment Insurance or the Québec Parental Insurance Plan had she not been disqualified from Employment Insurance or Québec Parental Insurance Plan maternity benefits for the reasons described in subparagraph (a)(i).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 38",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-39",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "39",
+    "marginal_note": "maternity-related reassignment or leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "39.01 An employee who is pregnant or nursing may, during the period from the beginning of pregnancy to the end of the twenty-fourth (24th) week following the birth, request that the Employer modify her job functions or reassign her to another job if, by reason of the pregnancy or nursing, continuing any of her current functions may pose a risk to her health or the health of the fetus or child. On being informed of the cessation, the Employer, with the written consent of the employee, shall notify the appropriate workplace committee or the health and safety representative.\n39.02 An employee’s request under clause 39.01 must be accompanied or followed as soon as possible by a medical certificate indicating the expected duration of the potential risk and the activities or conditions to be avoided in order to eliminate the risk. Depending on the particular circumstances of the request, the Employer may obtain an independent medical opinion.\n39.03 An employee who has made a request under clause 39.01 is entitled to continue in her current job while the Employer examines her request but, if the risk posed by continuing any of her job functions so requires, she is entitled to be immediately assigned alternative duties until such time as the Employer:\n- modifies her job functions or reassigns her; or\n- informs her in writing that it is not reasonably practicable to modify her job functions or reassign her.\n39.04 Where reasonably practicable, the Employer shall modify the employee’s job functions or reassign her.\n39.05 Where the Employer concludes that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the medical certificate is not reasonably practicable, the Employer shall so inform the employee in writing and shall grant leave of absence without pay to the employee for the duration of the risk as indicated in the medical certificate. However, such leave shall end no later than twenty-four (24) weeks after the birth.\n39.06 An employee whose job functions have been modified, who has been reassigned or who is on leave of absence shall give at least two (2) weeks’ notice in writing to the Employer of any change in duration of the risk or the inability as indicated in the medical certificate unless there is a valid reason why that notice cannot be given. Such notice must be accompanied by a new medical certificate.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 39",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-40",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "40",
+    "marginal_note": "parental leave without pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "40.01 Parental leave without pay\n- Where an employee has or will have the actual care and custody of a newborn child (including the newborn child of a common-law partner), the employee shall, upon request, be granted parental leave without pay for either: a single period of up to thirty-seven (37) consecutive weeks in the fifty-two (52) week period (standard option), or a single period of up to sixty-three (63) consecutive weeks in the seventy-eight (78) week period (extended option), beginning on the day on which the child is born or the day on which the child comes into the employee’s care.\n- Where an employee commences legal proceedings under the laws of a province to adopt a child or obtains an order under the laws of a province for the adoption of a child, the employee shall, upon request, be granted parental leave without pay for either: a single period of up to thirty-seven (37) consecutive weeks in the fifty-two (52) week period (standard option), or a single period of up to sixty-three (63) consecutive weeks in the seventy-eight (78) week period (extended option), beginning on the day on which the child comes into the employee’s care.\n- Notwithstanding paragraphs (a) and (b) above, at the request of an employee and at the discretion of the Employer, the leave referred to in the paragraphs (a) and (b) above may be taken in two (2) periods.\n- Notwithstanding paragraphs (a) and (b): where the employee’s child is hospitalized within the period defined in the above paragraphs, and the employee has not yet proceeded on parental leave without pay, or where the employee has proceeded on parental leave without pay and then returns to work for all or part of the period during which his or her child is hospitalized, the period of parental leave without pay specified in the original leave request may be extended by a period equal to that portion of the period of the child’s hospitalization during which the employee was not on parental leave. However, the extension shall end not later than one hundred and four (104) weeks after the day on which the child comes into the employee’s care.\n- An employee who intends to request parental leave without pay shall notify the Employer at least four (4) weeks in advance of the commencement date of such leave.\n- The Employer may: defer the commencement of parental leave without pay at the request of the employee; grant the employee parental leave without pay with less than four (4) weeks’ notice; require an employee to submit a birth certificate or proof of adoption of the child.\n- Leave granted under this clause shall count for the calculation of “continuous employment” for the purpose of calculating severance pay and “service” for the purpose of calculating vacation leave. Time spent on such leave shall count for pay increment purposes.\n40.02 Parental allowance\nUnder the Employment Insurance (EI) benefits plan, parental allowance is payable under two (2) options, either:\n- Option 1: standard parental benefits, 40.02 paragraphs (c) to (k), or\n- Option 2: extended parental benefits, 40.02 paragraphs (l) to (t).\nOnce an employee elects the standard or extended parental benefits and the weekly benefit top up allowance is set, the decision is irrevocable and shall not be changed should the employee return to work at an earlier date than that originally scheduled.\nUnder the Québec Parental Insurance Plan (QPIP), parental allowance is payable only under Option 1: standard parental benefits.\nParental allowance administration\n- An employee who has been granted parental leave without pay, shall be paid a parental allowance in accordance with the terms of the Supplemental Unemployment Benefit (SUB) Plan described in paragraphs (c) to (i) or (l) to (r), providing he or she: has completed six (6) months of continuous employment before the commencement of parental leave without pay, provides the Employer with proof that he or she has applied for and is in receipt of parental, paternity or adoption benefits under the Employment Insurance Plan or the Québec Parental Insurance Plan in respect of insurable employment with the Employer, and has signed an agreement with the Employer stating that: the employee will return to work within the federal public administration, as specified in Schedule I, Schedule IV or Schedule V of the Financial Administration Act , on the expiry date of his/her parental leave without pay, unless the return-to-work date is modified by the approval of another form of leave; Following his or her return to work, as described in section (A), the employee will work for a period equal to the period the employee was in receipt of the standard parental allowance, in addition to the period of time referred to in section 38.02(a)(iii)(B), if applicable. Where the employee has elected the extended parental allowance, following his or her return to work, as described in section (A), the employee will work for a period equal to sixty per cent (60%) of the period the employee was in receipt of the extended parental allowance in addition to the period of time referred to in section 38.02(a)(iii)(B), if applicable. Should he or she fail to return to work in accordance with section (A) or should he or she return to work but fail to work the total period specified in section (B), for reasons other than death, layoff, early termination due to lack of work or discontinuance of a function of a specified period of employment that would have been sufficient to meet the obligations specified in section (B), or having become disabled as defined in the Public Service Superannuation Act , he or she will be indebted to the Employer for an amount determined as follows: However, an employee whose specified period of employment expired and who is rehired within the federal public administration as described in section (A), within a period of ninety (90) days or less is not indebted for the amount if his or her new period of employment is sufficient to meet the obligations specified in section (B).\n- For the purpose of sections (a)(iii)(B), and (C), periods of leave with pay shall count as time worked. Periods of leave without pay during the employee’s return to work will not be counted as time worked but shall interrupt the period referred to in section (a)(iii)(B), without activating the recovery provisions described in section (a)(iii)(C).\nOption 1: standard parental allowance\n- Parental allowance payments made in accordance with the SUB Plan will consist of the following: where an employee on parental leave without pay as described in 40.01(a)(i) and (b)(i), has elected to receive Standard Employment Insurance parental benefits and is subject to a waiting period before receiving Employment Insurance parental benefits, ninety-three per cent (93%) of his/her weekly rate of pay for the waiting period, less any other monies earned during this period; for each week the employee receives parental, adoption or paternity benefit under the Employment Insurance Plan or the Québec Parental Insurance Plan, he/she is eligible to receive the difference between ninety-three per cent (93%) of his or her weekly rate and the parental, adoption or paternity benefits, less any other monies earned during this period which may result in a decrease in his/her parental, adoption or paternity benefits to which he/she would have been eligible if no extra monies had been earned during this period. where an employee has received the full eighteen (18) weeks of maternity benefit and the full thirty-two (32) weeks of parental benefits or has divided the full thirty-two (32) weeks of parental benefits with another employee in receipt of the full five (5) weeks of paternity benefits under the Québec Parental Insurance Plan for the same child and either employee thereafter remains on parental leave without pay, that employee is eligible to receive a further parental allowance for a period of up to two (2) weeks, at ninety-three per cent (93%) of their weekly rate of pay for each week, less any other monies earned during this period; where an employee has divided the full thirty-seven (37) weeks of adoption benefits with another employee under the Québec Parental Insurance Plan for the same child and either employee thereafter remains on parental leave without pay, that employee is eligible to receive a further parental allowance for a period of up to two (2) weeks, at ninety-three per cent (93%) of their weekly rate of pay for each week, less any other monies earned during this period; where an employee has received the full thirty-five (35) weeks of parental benefit under the Employment Insurance Plan and thereafter remains on parental leave without pay, she/he is eligible to receive a further parental allowance for a period of one (1) week at ninety-three per cent (93%) of his or her weekly rate of pay (and the recruitment and retention “terminable allowance,” if applicable), less any other monies earned during this period, unless said employee has already received the one (1) week of allowance contained in 38.02(c)(iii) for the same child. where an employee has divided the full forty (40) weeks of parental benefits with another employee under the Employment Insurance Plan for the same child and either employee thereafter remains on parental leave without pay, that employee is eligible to receive a further parental allowance for a period of one (1) week at ninety-three per cent (93%) of their weekly rate of pay less any other monies earned during this period, unless said employee has already received the one (1) week of allowance contained in 38.02(c)(iii) and 40.02(c)(v) for the same child.\n- At the employee’s request, the payment referred to in subparagraph 40.02(c)(i) will be estimated and advanced to the employee. Adjustments will be made once the employee provides proof of receipt of Employment Insurance Plan parental benefits.\n- The parental allowance to which an employee is entitled is limited to that provided in paragraph (c) and an employee will not be reimbursed for any amount that he or she is required to repay pursuant to the Employment Insurance Act or the Act Respecting Parental Insurance in Quebec.\n- The weekly rate of pay referred to in paragraph (c) shall be: for a full-time employee, the employee’s weekly rate of pay on the day immediately preceding the commencement of maternity or parental leave without pay; for an employee who has been employed on a part-time or on a combined full-time and part-time basis during the six (6) month period preceding the commencement of maternity or parental leave without pay, the rate obtained by multiplying the weekly rate of pay in subparagraph (i) by the fraction obtained by dividing the employee’s straight-time earnings by the straight-time earnings the employee would have earned working full-time during such period.\n- The weekly rate of pay referred to in paragraph (f) shall be the rate to which the employee is entitled for the substantive level to which she or he is appointed.\n- Notwithstanding paragraph (g), and subject to subparagraph (f)(ii), if on the day immediately preceding the commencement of parental leave without pay an employee is performing an acting assignment for at least four (4) months, the weekly rate shall be the rate the employee was being paid on that day.\n- Where an employee becomes eligible for a pay increment or pay revision that would increase the parental allowance while in receipt of parental allowance, the allowance shall be adjusted accordingly.\n- Parental allowance payments made under the SUB Plan will neither reduce nor increase an employee’s deferred remuneration or severance pay.\n- The maximum combined, shared maternity and standard parental allowances payable shall not exceed fifty-seven (57) weeks for each combined maternity and parental leave without pay.\nOption 2: extended parental allowance\n- Parental allowance payments made in accordance with the SUB Plan will consist of the following: where an employee on parental leave without pay as described in 40.01(a)(ii) and (b)(ii), has elected to receive extended Employment Insurance parental benefits and is subject to a waiting period before receiving Employment Insurance parental benefits, fifty-five decimal eight per cent (55.8%) of his or her weekly rate of pay for the waiting period, less any other monies earned during this period; for each week the employee receives parental benefits under the Employment Insurance Plan, he or she is eligible to receive the difference between fifty-five decimal eight per cent (55.8%) of his or her weekly rate and the parental benefits, less any other monies earned during this period which may result in a decrease in his or her parental benefits to which he or she would have been eligible if no extra monies had been earned during this period; where an employee has received the full sixty-one (61) weeks of parental benefits under the Employment Insurance Plan and thereafter remains on parental leave without pay, he or she is eligible to receive a further parental allowance for a period of one (1) week at fifty-five decimal eight per cent (55.8%) of his or her weekly rate of pay, less any other monies earned during this period, unless said employee has already received the one (1) week of allowance contained in 38.02(c)(iii) for the same child. where an employee has divided the full sixty-nine (69) weeks of parental benefits with another employee under the Employment Insurance Plan for the same child and either employee thereafter remains on parental leave without pay, that employee is eligible to receive a further parental allowance for a period of one (1) week at fifty-five decimal eight per cent (55.8%) of their weekly rate of pay, less any other monies earned during this period, unless said employee has already received the one (1) week of allowance contained in 38.02(c)(iii) for the same child.\n- At the employee’s request, the payment referred to in subparagraph 40.02(l)(i) will be estimated and advanced to the employee. Adjustments will be made once the employee provides proof of receipt of Employment Insurance.\n- The parental allowance to which an employee is entitled is limited to that provided in paragraph (l) and an employee will not be reimbursed for any amount that he or she is required to repay pursuant to the Employment Insurance Act .\n- The weekly rate of pay referred to in paragraph (l) shall be: for a full-time employee, the employee’s weekly rate of pay on the day immediately preceding the commencement of parental leave without pay; for an employee who has been employed on a part-time or on a combined full-time and part-time basis during the six (6) month period preceding the commencement of parental leave without pay, the rate obtained by multiplying the weekly rate of pay in subparagraph (i) by the fraction obtained by dividing the employee’s straight-time earnings by the straight-time earnings the employee would have earned working full-time during such period.\n- The weekly rate of pay referred to in paragraph (l) shall be the rate to which the employee is entitled for the substantive level to which he or she is appointed.\n- Notwithstanding paragraph (p), and subject to subparagraph (o)(ii), if on the day immediately preceding the commencement of parental leave without pay an employee is performing an acting assignment for at least four (4) months, the weekly rate shall be the rate, the employee was being paid on that day.\n- Where an employee becomes eligible for a pay increment or pay revision while in receipt of the allowance, the allowance shall be adjusted accordingly.\n- Parental allowance payments made under the SUB Plan will neither reduce nor increase an employee’s deferred remuneration or severance pay.\n- The maximum combined, shared, maternity and extended parental allowances payable shall not exceed eighty-six (86) weeks for each combined maternity and parental leave without pay.\n40.03 Special parental allowance for totally disabled employees\n- An employee who: fails to satisfy the eligibility requirement specified in subparagraph 40.02(a)(ii) solely because a concurrent entitlement to benefits under the Disability Insurance (DI) Plan, the Long-term Disability (LTD) Insurance portion of the Public Service Management Insurance Plan (PSMIP) or via the Government Employees Compensation Act prevents the employee from receiving Employment Insurance or Québec Parental Insurance Plan benefits, and has satisfied all of the other eligibility criteria specified in paragraph 40.02(a), other than those specified in sections (A) and (B) of subparagraph 40.02(a)(iii), shall be paid, in respect of each week of benefits under the parental allowance not received for the reason described in subparagraph (i), the difference between ninety-three per cent (93%) of the employee’s rate of pay and the gross amount of his or her weekly disability benefit under the DI Plan, the LTD Plan or via the Government Employees Compensation Act .\n- An employee shall be paid an allowance under this clause and under clause 40.02 for a combined period of no more than the number of weeks during which the employee would have been eligible for parental, paternity or adoption benefits under the Employment Insurance or the Québec Parental Insurance Plan, had the employee not been disqualified from Employment Insurance or Québec Parental Insurance Plan benefits for the reasons described in subparagraph (a)(i).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 40",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-41",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "41",
+    "marginal_note": "leave without pay for the care of family",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "41.01\n- Both parties recognize the importance of access to leave for the purpose of the care of family.\n- For the purpose of this article, “family” is defined as per Article 2 and in addition: a person who stands in the place of a relative for the employee whether or not there is any degree of consanguinity between such person and the employee.\n**\n41.02 An employee shall be granted leave without pay for the care of family in accordance with the following conditions:\n- an employee shall notify the Employer in writing as far in advance as possible but not less than four (4) weeks in advance of the commencement date of such leave unless, because of urgent or unforeseeable circumstances, such notice cannot be given;\n- leave granted under this article shall be for a minimum period of three (3) weeks;\n- the total leave granted under this article shall not exceed five (5) years during an employee’s total period of employment in the public service;\n- leave granted for a period of one (1) year or less shall be scheduled in a manner which ensures continued service delivery.\n- an employee who requests leave during the summer leave period will submit their leave request on or before April 15, unless urgent or unforeseeable circumstances arise. The summer leave period is defined as between June 1 and September 30.\n41.03 An employee who has proceeded on leave without pay may change his or her return-to-work date if such change does not result in additional costs to the Employer.\n41.04 All leave granted under leave without pay for the long-term care of a parent or leave without pay for the care and nurturing of pre-school age children provisions of previous Program and Administrative Services collective agreements or other agreements will not count towards the calculation of the maximum amount of time allowed for care of family during an employee’s total period of employment in the public service.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 41",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-42",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "42",
+    "marginal_note": "caregiving leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "42.01 An employee who provides the Employer with proof that he or she is in receipt of or awaiting Employment Insurance (EI) benefits for compassionate care benefits, family caregiver benefits for children and/or family caregiver benefits for adults shall be granted leave without pay while in receipt of or awaiting these benefits.\n42.02 The leave without pay described in 42.01 shall not exceed twenty-six (26) weeks for compassionate care benefits, thirty-five (35) weeks for family caregiver benefits for children and fifteen (15) weeks for family caregiver benefits for adults, in addition to any applicable waiting period.\n42.03 When notified, an employee who was awaiting benefits must provide the Employer with proof that the request for Employment Insurance (EI) compassionate care benefits, family caregiver benefits for children and/or family caregiver benefits for adults has been accepted.\n42.04 When an employee is notified that their request for Employment Insurance (EI) compassionate care benefits, family caregiver benefits for children and/or family caregiver benefits for adults has been denied, clause 42.01 above ceases to apply.\n42.05 Leave granted under this clause shall count for the calculation of “continuous employment” for the purpose of calculating severance pay and “service” for the purpose of calculating vacation leave. Time spent on such leave shall count for pay increment purposes.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 42",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-43",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "43",
+    "marginal_note": "leave with pay for family-related responsibilities",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "43.01 For the purpose of this article, family is defined as spouse (or common-law partner resident with the employee), children (including foster children, stepchildren or children of the spouse or common-law partner, ward of the employee), grandchild, parents (including stepparents or foster parents), father-in-law, mother-in-law, son-in-law, daughter-in-law, brother, sister, stepbrother, stepsister, grandparents of the employee, any relative permanently residing in the employee’s household or with whom the employee permanently resides or any relative for whom the employee has a duty of care, irrespective of whether they reside with the employee, and a person who stands in the place of a relative for the employee whether or not there is any degree of consanguinity between such person and the employee.\n43.02 The total leave with pay which may be granted under this article shall not exceed thirty-seven decimal five (37.5) hours in a fiscal year.\n**\n43.03 Subject to clause 43.02, the Employer shall grant the employee leave with pay under the following circumstances:\n- to take a family member for medical or dental appointments, or for appointments with school authorities or adoption agencies, if the supervisor was notified of the appointment as far in advance as possible;\n- to provide for the immediate and temporary care of a sick member of the employee’s family and to provide the employee with time to make alternative care arrangements where the illness is of a longer duration;\n- to provide for the immediate and temporary care of an elderly member of the employee’s family;\n- for needs directly related to the birth or the adoption of the employee’s child;\n- to attend school functions if the supervisor was notified of the functions as far in advance as possible;\n- to provide for the employee’s child in the case of an unforeseeable closure of the school or daycare facility;\n- to visit a family member who, due to an incurable terminal illness, is nearing the end of their life;\n- fifteen (15) hours out of the thirty-seven decimal five (37.5) hours stipulated in clause 43.02 above may be used to attend an appointment with a legal or paralegal representative for non-employment-related matters, or with a financial or other professional representative, if the supervisor was notified of the appointment as far in advance as possible.\n43.04 Where, in respect of any period of compensatory leave, an employee is granted leave with pay for illness in the family under paragraph 43.03(b) above, on production of a medical certificate, the period of compensatory leave so displaced shall either be added to the compensatory leave period, if requested by the employee and approved by the Employer, or reinstated for use at a later date.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 43",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-44",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "44",
+    "marginal_note": "leave without pay for personal needs",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "44.01 Leave without pay will be granted for personal needs in the following manner:\n- subject to operational requirements, leave without pay for a period of up to three (3) months will be granted to an employee for personal needs;\n- subject to operational requirements leave without pay for more than three (3) months but not exceeding one (1) year will be granted to an employee for personal needs;\n- an employee is entitled to leave without pay for personal needs only once under each of paragraphs (a) and (b) during the employee’s total period of employment in the public service. Leave without pay granted under this clause may not be used in combination with maternity or parental leave without the consent of the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 44",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-45",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "45",
+    "marginal_note": "leave without pay for relocation of spouse",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "45.01 At the request of an employee leave without pay for a period of up to one (1) year shall be granted to an employee whose spouse or common-law partner is permanently relocated and up to five (5) years to an employee whose spouse or common-law partner is temporarily relocated.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 45",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-46",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "46",
+    "marginal_note": "bereavement leave with pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "**\n46.01 For the purpose of this article, “family” is defined as per Article 2 and in addition:\n- a person who stands in the place of a relative for the employee whether or not there is any degree of consanguinity between such person and the employee. An employee shall be entitled to bereavement leave with pay under 46.01(a) only once during the employee’s total period of employment in the public service.\n46.02\n- When a member of the employee’s family dies, an employee shall be entitled to a bereavement period of seven (7) consecutive calendar days. Such bereavement period, as determined by the employee, must include the day of the memorial commemorating the deceased, or must begin within two (2) days following the death. During such period, the employee shall be paid for those days which are not regularly scheduled days of rest for the employee. In addition, the employee may be granted up to three (3) days’ leave with pay for the purpose of travel related to the death.\n- At the request of the employee, such bereavement leave with pay may be taken in a single period or may be taken in two (2) periods.\n- When requested to be taken in two (2) periods: The first period must include the day of the memorial commemorating the deceased or must begin within two (2) days following the death, and The second period must be taken no later than twelve (12) months from the date of death for the purpose of attending a ceremony. The employee may be granted no more than three (3) days’ leave with pay, in total, for the purposes of travel for these two (2) periods.\n**\n46.03 An employee is entitled to one (1) day’s bereavement leave with pay for a purpose related to the death of his or her aunt or uncle, brother-in-law or sister-in-law and grandparent of spouse.\n46.04 If, during a period of paid leave, an employee is bereaved in circumstances under which he or she would have been eligible for bereavement leave with pay under clauses 46.02 and 46.03, the employee shall be granted bereavement leave with pay and his or her paid leave credits shall be restored to the extent of any concurrent bereavement leave with pay granted.\n46.05 It is recognized by the parties that circumstances which call for leave in respect of bereavement are based on individual circumstances. On request, the deputy head of a department may, after considering the particular circumstances involved, grant leave with pay for a period greater than and/or in a manner different than that provided for in clauses 46.02 and 46.03.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 46",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-47",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "47",
+    "marginal_note": "court leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "47.01 The Employer shall grant leave with pay to an employee for the period of time he or she is compelled:\n- to be available for jury selection;\n- to serve on a jury;\n- by subpoena, summons or other legal instrument, to attend as a witness in any proceeding held: in or under the authority of a court of justice or before a jury; before a court, judge, justice, magistrate or coroner; before the Senate or House of Commons of Canada or a committee of the Senate or House of Commons otherwise than in the performance of the duties of the employee’s position; before a legislative council, legislative assembly or house of assembly or any committee thereof that is authorized by law to compel the attendance of witnesses before it; or before an arbitrator or umpire or a person or body of persons authorized by law to make an inquiry and to compel the attendance of witnesses before it.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 47",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-48",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "48",
+    "marginal_note": "personnel selection leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "48.01 Where an employee participates in a personnel selection process, including the appeal process where applicable, for a position in the public service as defined in the Federal Public Sector Labour Relations Act , the employee is entitled to leave with pay for the period during which the employee’s presence is required for purposes of the selection process and for such further period as the Employer considers reasonable for the employee to travel to and from the place where his or her presence is so required.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 48",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-49",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "49",
+    "marginal_note": "education leave without pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "49.01 The Employer recognizes the usefulness of education leave. Upon written application by the employee and with the approval of the Employer, an employee may be granted education leave without pay for varying periods of up to one (1) year, which can be renewed by mutual agreement, to attend a recognized institution for studies in some field of education in which preparation is needed to fill the employee’s present role more adequately or to undertake studies in some field in order to provide a service which the Employer requires or is planning to provide.\n49.02 At the Employer’s discretion, an employee on education leave without pay under this article may receive an allowance in lieu of salary of up to one hundred per cent (100%) of the employee’s annual rate of pay, depending on the degree to which the education leave is deemed by the Employer to be relevant to organizational requirements. Where the employee receives a grant, bursary or scholarship, the education leave allowance may be reduced. In such cases, the amount of the reduction shall not exceed the amount of the grant, bursary or scholarship.\n49.03 Allowances already being received by the employee may, at the discretion of the Employer, be continued during the period of the education leave. The employee shall be notified when the leave is approved as to whether such allowances are to be continued in whole or in part.\n49.04\n- As a condition of the granting of education leave without pay, an employee shall, if required, give a written undertaking prior to the commencement of the leave to return to the service of the Employer for a period of not less than the period of the leave granted.\n- If the employee: fails to complete the course, does not resume employment with the Employer on completion of the course, or ceases to be employed except by reason of death or layoff before termination of the period he or she has undertaken to serve after completion of the course, the employee shall repay the Employer all allowances paid to him or her under this article during the education leave or such lesser sum as shall be determined by the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 49",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-50",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "50",
+    "marginal_note": "career development leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "50.01 Career development refers to an activity which in the opinion of the Employer, is likely to be of assistance to the individual in furthering his or her career development and to the organization in achieving its goals. The following activities shall be deemed to be part of career development:\n- a course given by the Employer;\n- a course offered by a recognized academic institution;\n- a seminar, convention or study session in a specialized field directly related to the employee’s work.\n50.02 Upon written application by the employee and with the approval of the Employer, career development leave with pay may be given for any one of the activities described in clause 50.01. The employee shall receive no compensation under Article 28 (overtime) or Article 32 (travelling time) during time spent on career development leave provided for in this article.\n50.03 Employees on career development leave shall be reimbursed for all reasonable travel and other expenses incurred by them which the Employer may deem appropriate.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 50",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-51",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "51",
+    "marginal_note": "examination leave with pay",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "51.01 At the Employer’s discretion, examination leave with pay may be granted to an employee for the purpose of writing an examination which takes place during the employee’s scheduled hours of work.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 51",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-52",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "52",
+    "marginal_note": "leave with or without pay for other reasons",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "52.01 At its discretion, the Employer may grant:\n- leave with pay when circumstances not directly attributable to the employee prevent his or her reporting for duty; such leave shall not be unreasonably withheld;\n- leave with or without pay for purposes other than those specified in this agreement.\n52.02 Personal leave\nSubject to operational requirements as determined by the Employer and with an advance notice of at least five (5) working days, the employee shall be granted, in each fiscal year, fifteen (15) hours of leave with pay for reasons of a personal nature. This leave can be taken in periods of seven decimal five (7.5) hours or three decimal seven five (3.75) hours each.\nThe leave will be scheduled at times convenient to both the employee and the Employer. Nevertheless, the Employer shall make every reasonable effort to grant the leaves at such times as the employee may request.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 52",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-53",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "53",
+    "marginal_note": "domestic violence leave",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "53.01 Domestic violence leave\nFor the purpose of this article domestic violence is considered to be any form of abuse or neglect that an employee or an employee’s child experiences from a family member, or from someone with whom the employee has or had an intimate relationship.\n- The parties recognize that employees may be subject to domestic violence in their personal life that could affect their attendance at work.\n- Upon request, an employee who is subject to domestic violence or who is the parent of a dependent child who is subject to domestic violence shall be granted domestic violence leave in order to enable the employee, in respect of such violence: to seek care and/or support for themselves or their child in respect of a physical or psychological injury or disability; to obtain services from an organization which provides services for individuals who are subject to domestic violence; to obtain professional counselling; to relocate temporarily or permanently; or to seek legal or law enforcement assistance or to prepare for or participate in any civil or criminal legal proceeding.\n- The total domestic violence leave with pay which may be granted under this article shall not exceed seventy-five (75) hours in a fiscal year.\n- Unless otherwise informed by the Employer, a statement signed by the employee stating that they meet the conditions of this article shall, when delivered to the Employer, be considered as meeting the requirements of this article.\n- Notwithstanding clauses 53.01(b) and 53.01(c), an employee is not entitled to domestic violence leave if the employee is charged with an offence related to that act or if it is probable, considering the circumstances, that the employee committed that act.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 53",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-54",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "54",
+    "marginal_note": "leave for traditional Indigenous practices",
+    "part": "Part IV: leave provisions",
+    "division": "",
+    "heading": "",
+    "text": "54.01 Subject to operational requirements as determined by the Employer, fifteen (15) hours of leave with pay and twenty-two decimal five (22.5) hours of leave without pay per fiscal year shall be granted to an employee who self-declares as an Indigenous person and who requests leave to engage in traditional Indigenous practices, including land-based activities such as hunting, fishing, and harvesting. For the purposes of this article, an Indigenous person means First Nations, Inuit or Métis.\n54.02 Unless otherwise informed by the Employer, a statement signed by the employee stating that they meet the conditions of this article shall, when delivered to the Employer, be considered as meeting the requirements of this article.\n54.03 An employee who intends to request leave under this article must give notice to the Employer as far in advance as possible before the requested period of leave.\n54.04 Leave under this article may be taken in one or more periods. Each period of leave shall not be less than seven decimal five (7.5) hours.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 54",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-55",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "55",
+    "marginal_note": "restriction on outside employment",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "55.01 Unless otherwise specified by the Employer as being in an area that could represent a conflict of interest, employees shall not be restricted in engaging in other employment outside the hours they are required to work for the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 55",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-56",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "56",
+    "marginal_note": "statement of duties",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "56.01 Upon written request, an employee shall be provided with a complete and current statement of the duties and responsibilities of his or her position, including the classification level and, where applicable, the point rating allotted by factor to his or her position, and an organization chart depicting the position’s place in the organization.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 56",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-57",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "57",
+    "marginal_note": "duty aboard vessels",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "57.01 Nothing in this agreement shall be construed to impair in any manner whatsoever the authority of the Master.\n57.02 The Master may, whenever he or she deems it advisable, require any employee to participate in lifeboat or other emergency drills without the payment of overtime.\n57.03 Any work necessary for the safety of the vessel, passengers, crew or cargo shall be performed by all employees at any time on immediate call and, notwithstanding any provisions of this agreement which might be construed to the contrary, in no event shall overtime be paid for work performed in connection with such emergency duties, of which the Master shall be the sole judge.\n57.04 When an employee suffers loss of clothing or personal effects (those which can reasonably be expected to accompany the employee aboard the ship) because of marine disaster or shipwreck, the employee shall be reimbursed the value of those articles, up to a maximum of three thousand dollars ($3,000), based on replacement cost.\n57.05\n- An employee shall submit to the Employer a full inventory of his or her personal effects and shall be responsible for maintaining it in a current state.\n- An employee or the employee’s estate making a claim under this article shall submit to the Employer reasonable proof of such loss, and shall submit an affidavit listing the individual items and values claimed.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 57",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-58",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "58",
+    "marginal_note": "employee performance review and employee files",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "58.01\n- When a formal assessment of an employee’s performance is made, the employee concerned must be given an opportunity to sign the assessment form in question upon its completion to indicate that its contents have been read. A copy of the assessment form will be provided to the employee at that time. An employee’s signature on his or her assessment form will be considered to be an indication only that its contents have been read and shall not indicate the employee’s concurrence with the statements contained on the form.\n- The Employer’s representative(s) who assess(es) an employee’s performance must have observed or been aware of the employee’s performance for at least one half (1/2) of the period for which the employee’s performance is evaluated.\n- An employee has the right to make written comments to be attached to the performance review form.\n58.02\n- Prior to an employee performance review, the employee shall be given: the evaluation form which will be used for the review; any written document which provides instructions to the person conducting the review.\n- If, during the employee performance review, either the form or instructions are changed they shall be given to the employee.\n58.03 When a report pertaining to an employee’s performance is placed on that employee’s personnel file, the employee concerned shall be given:\n- A copy of the report placed on their file;\n- An opportunity to sign the report in question to indicate that its contents have been read; and\n- An opportunity to submit such written representations as the employee may deem appropriate concerning the report and to have such written representations attached to the report.\n58.04 Upon written request of an employee, the personnel file(s) of that employee shall be made available for the employee once (1) per year for his or her examination in the presence of an authorized representative of the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 58",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-59",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "59",
+    "marginal_note": "membership fees",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "59.01 The Employer shall reimburse an employee for the payment of membership or registration fees to an organization or governing body when the payment of such fees is a requirement for the continuation of the performance of the duties of the employee’s position.\n59.02 Membership dues referred to in Article 11 (check-off) of this agreement are specifically excluded as reimbursable fees under this article.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 59",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-60",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "60",
+    "marginal_note": "wash-up time",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "60.01 Where the Employer determines that, due to the nature of work, there is a clear-cut need, wash-up time up to a maximum of ten (10) minutes will be permitted before the end of the working day.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 60",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-61",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "61",
+    "marginal_note": "allowances",
+    "part": "Part V: other terms and conditions of employment",
+    "division": "",
+    "heading": "",
+    "text": "61.01 Dangerous goods allowance\nAn employee certified pursuant to the Transportation of Dangerous Goods Ac t and who is assigned responsibility for packaging and labelling dangerous goods for shipping in accordance with the above act shall receive a daily allowance of three dollars and fifty cents ($3.50) for each day he or she is required to package and label dangerous goods for shipping, to a maximum of seventy-five dollars ($75) in a month, for each month where the employee maintains such certification.\n61.02 Dog handlers’ allowance\nWhen an employee is required to handle a trained detector dog during a shift, and in recognition of the duties associated with control, care and maintenance of the detector dog at all times, the employee shall be paid an allowance of one dollar ($1) per on-duty hour.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 61",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-62",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "62",
+    "marginal_note": "part-time employees",
+    "part": "Part VI: part-time employees",
+    "division": "",
+    "heading": "",
+    "text": "62.01 Definition\nPart-time employee means an employee whose weekly scheduled hours of work on average are less than those established in Article 25, but not less than those prescribed in the Federal Public Sector Labour Relations Act .\nGeneral\n62.02 Unless otherwise specified in this article, part-time employees shall be entitled to the benefits provided under this agreement in the same proportion as their normal weekly hours of work compared with thirty-seven decimal five (37.5) hours.\n62.03 Part-time employees are entitled to overtime compensation in accordance with subparagraphs (b) and (c) of the overtime definition in clause 2.01.\n62.04 The days of rest provisions of this agreement apply only in a week when a part-time employee has worked five (5) days or thirty-seven decimal five (37.5) hours.\nSpecific application of this agreement\n62.05 Straight-time hours of work beyond those scheduled for full-time employees shall be offered in order of years of service as defined in subparagraph 34.03(a)(i) to qualified part-time employees.\n62.06 Reporting pay\nSubject to clause 62.04, when a part-time employee meets the requirements to receive reporting pay on a day of rest in accordance with subparagraph 28.05(c)(i) or is entitled to receive a minimum payment rather than pay for actual time worked during a period of standby in accordance with subparagraphs 28.04(c)(i) or 28.05(c)(i), the part-time employee shall be paid a minimum payment of four (4) hours’ pay at the straight-time rate of pay.\n62.07 Call-back\nWhen a part-time employee meets the requirements to receive call-back pay in accordance with subparagraph 28.04(c)(i) and is entitled to receive the minimum payment rather than pay for actual time worked, the part-time employee shall be paid a minimum of four (4) hours’ pay at the straight-time rate.\nDesignated holidays\n**\n62.08 A part-time employee shall not be paid for designated holidays but shall instead be paid four decimal six per cent (4.6%) for all straight-time hours worked.\n- Should an additional day be proclaimed by an act of Parliament as a national holiday, as per paragraph 30.01(m), this premium will increase by zero decimal thirty-eight (0.38) percentage points.\n- The effective date of the percentage point increase will be within one hundred and eighty (180) days after the additional day is proclaimed by an act of Parliament as a national holiday, but not before the day on which the holiday is first observed.\n62.09 Subject to paragraph 25.24(d), when a part-time employee is required to work on a day which is prescribed as a designated paid holiday for a full-time employee in clause 30.01, the employee shall be paid at time and one half (1 1/2) of the straight-time rate of pay for all hours worked up to seven decimal five (7.5) hours and double (2) time thereafter.\n62.10 A part-time employee who reports for work as directed on a day which is prescribed as a designated paid holiday for a full-time employee in clause 30.01 shall be paid for the time actually worked in accordance with clause 62.09 or a minimum of four (4) hours pay at the straight-time rate, whichever is greater.\n62.11 Vacation leave\nA part-time employee shall earn vacation leave credits for each month in which the employee receives pay for at least twice (2) the number of hours in the employee’s normal workweek, at the rate for years of service established in clause 34.02 of this agreement, pro-rated and calculated as follows:\n- when the entitlement is nine decimal three seven five (9.375) hours a month, zero decimal two five zero (.250) multiplied by the number of hours in the employee’s workweek per month;\n- when the entitlement is twelve decimal five (12.5) hours a month, zero decimal three three three (.333) multiplied by the number of hours in the employee’s workweek per month;\n- when the entitlement is thirteen decimal seven five (13.75) hours a month, zero decimal three six seven (.367) multiplied by the number of hours in the employee’s workweek per month;\n- when the entitlement is fourteen decimal four (14.4) hours a month, zero decimal three eight three (.383) multiplied by the number of hours in the employee’s workweek per month;\n- when the entitlement is fifteen decimal six two five (15.625) hours a month, zero decimal four one seven (.417) multiplied by the number of hours in the employee’s workweek per month;\n- when the entitlement is sixteen decimal eight seven five (16.875) hours a month, zero decimal four five zero (.450) multiplied by the number of hours in the employee’s workweek per month;\n- when the entitlement is eighteen decimal seven five (18.75) hours a month, zero decimal five zero zero (.500) multiplied by the number of hours in the employee’s workweek per month.\n62.12 Sick leave\nA part-time employee shall earn sick leave credits at the rate of one quarter (1/4) of the number of hours in an employee’s normal workweek for each calendar month in which the employee has received pay for at least twice (2) the number of hours in the employee’s normal workweek.\n62.13 Vacation and sick leave administration\n- For the purposes of administration of clauses 62.11 and 62.12, where an employee does not work the same number of hours each week, the normal workweek shall be the weekly average of the hours worked at the straight-time rate calculated on a monthly basis.\n- An employee whose employment in any month is a combination of both full-time and part-time employment shall not earn vacation or sick leave credits in excess of the entitlement of a full-time employee.\n62.14 Bereavement leave\nNotwithstanding clause 62.02, there shall be no pro-rating of a “day” in Article 46 (bereavement leave with pay).\n62.15 Severance pay\nNotwithstanding the provisions of Article 63 (severance pay) of this agreement, where the period of continuous employment in respect of which severance benefit is to be paid consists of both full- and part-time employment or varying levels of part-time employment, the benefit shall be calculated as follows: the period of continuous employment eligible for severance pay shall be established and the part-time portions shall be consolidated to equivalent full-time. The equivalent full-time period in years shall be multiplied by the full-time weekly pay rate for the appropriate group and level to produce the severance pay benefit.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 62",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-63",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "63",
+    "marginal_note": "severance pay",
+    "part": "Part VII: pay and duration",
+    "division": "",
+    "heading": "",
+    "text": "63.01 Under the following circumstances and subject to clause 63.02, an employee shall receive severance benefits calculated on the basis of the weekly rate of pay to which he or she is entitled for the classification prescribed in his or her certificate of appointment on the date of his or her termination of employment.\n- Layoff On the first (1st) layoff, for the first (1st) complete year of continuous employment two (2) weeks’ pay, or three (3) weeks’ pay for employees with ten (10) or more and less than twenty (20) years of continuous employment, or four (4) weeks’ pay for employees with twenty (20) or more years of continuous employment, plus one (1) week’s pay for each additional complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365). On the second (2nd) or subsequent layoff, one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), less any period in respect of which the employee was granted severance pay under subparagraph (a)(i).\n- Rejection on probation On rejection on probation, when an employee has completed more than one (1) year of continuous employment and ceases to be employed by reason of rejection during a probationary period, one (1) week’s pay.\n- Death If an employee dies, there shall be paid to the employee’s estate a severance payment in respect of the employee’s complete period of continuous employment, comprised of one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), to a maximum of thirty (30) weeks’ pay, regardless of any other benefit payable.\n- Termination for cause for reasons of incapacity or incompetence When an employee has completed more than one (1) year of continuous employment and ceases to be employed by reason of termination for cause for reasons of incapacity pursuant to paragraph 12(1)(e) of the Financial Administration Act , one (1) week’s pay for each complete year of continuous employment, to a maximum of twenty-eight (28) weeks. When an employee has completed more than ten (10) years of continuous employment and ceases to be employed by reason of termination for cause for reasons of incompetence pursuant to paragraph 12(1)(d) of the Financial Administration Act , one (1) week’s pay for each complete year of continuous employment, to a maximum of twenty-eight (28) weeks.\n63.02 Severance benefits payable to an employee under this article shall be reduced by any period of continuous employment in respect of which the employee was already granted any type of termination benefit. Under no circumstances shall the maximum severance pay provided under clause 63.01 be pyramided.\nFor greater certainty, payments for the elimination of severance pay for voluntary separation (resignation and retirement) made pursuant to clauses 63.04 to 63.07 of Appendix I or similar provisions in other collective agreements shall be considered as a termination benefit for the administration of clause 63.02.\n63.03 Appointment to a separate agency\nAn employee who resigns to accept an appointment with an organization listed in Schedule V of the Financial Administration Act shall be paid any outstanding payment in lieu of severance, if applicable under Appendix I.\n63.04 Employees who were subject to the payment in lieu of severance for the elimination of severance pay for voluntary separation (resignation and retirement) and who opted to defer their payment, the former provisions outlining the payment in lieu are found at Appendix I.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 63",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-64",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "64",
+    "marginal_note": "pay administration",
+    "part": "Part VII: pay and duration",
+    "division": "",
+    "heading": "",
+    "text": "64.01 Except as provided in this article, the terms and conditions governing the application of pay to employees are not affected by this agreement.\n64.02 An employee is entitled to be paid for services rendered at:\n- the pay specified in Appendix A for the classification of the position to which the employee is appointed, if the classification coincides with that prescribed in the employee’s certificate of appointment; or\n- the pay specified in Appendix A for the classification prescribed in the employee’s certificate of appointment, if that classification and the classification of the position to which the employee is appointed do not coincide.\n64.03\n- The rates of pay set forth in Appendix A shall become effective on the dates specified.\n- Where the rates of pay set forth in Appendix A have an effective date prior to the date of signing of this agreement, the following shall apply: “retroactive period” for the purpose of subparagraphs (ii) to (v) means the period from the effective date of the revision up to and including the day before the collective agreement is signed or when an arbitral award is rendered therefore; a retroactive upward revision in rates of pay shall apply to employees, former employees or, in the case of death, the estates of former employees who were employees in the groups identified in Article 9 of this agreement during the retroactive period; for initial appointments made during the retroactive period, the rate of pay selected in the revised rates of pay is the rate which is shown immediately below the rate of pay being received prior to the revision; for promotions, demotions, deployments, transfers or acting situations effective during the retroactive period, the rate of pay shall be recalculated, in accordance with the Directive on Terms and Conditions of Employment using the revised rates of pay. If the recalculated rate of pay is less than the rate of pay the employee was previously receiving, the revised rate of pay shall be the rate, which is nearest to, but not less than the rate of pay being received prior to the revision. However, where the recalculated rate is at a lower step in the range, the new rate shall be the rate of pay shown immediately below the rate of pay being received prior to the revision; no payment or notification shall be made pursuant to paragraph 64.03(b) for one dollar ($1) or less.\n64.04 Where a pay increment and a pay revision are effected on the same date, the pay increment shall be applied first and the resulting rate shall be revised in accordance with the pay revision.\n64.05 This article is subject to the Memorandum of Understanding dated February 9, 1982, signed by the Employer and the Alliance, in respect of red-circled employees.\n64.06 If, during the term of this agreement, a new classification standard for a group is established and implemented by the Employer, the Employer shall, before applying rates of pay to new levels resulting from the application of the standard, negotiate with the Alliance the rates of pay and the rules affecting the pay of employees on their movement to the new levels.\n64.07\n- When an employee is required by the Employer to substantially perform the duties of a higher classification level in an acting capacity and performs those duties for at least three (3) consecutive working days or shifts, the employee shall be paid acting pay calculated from the date on which he or she commenced to act as if he or she had been appointed to that higher classification level for the period in which he or she acts.\n- When a day designated as a paid holiday occurs during the qualifying period, the holiday shall be considered as a day worked for purposes of the qualifying period.\n64.08 When the regular payday for an employee falls on his or her day of rest, every effort shall be made to issue his or her cheque on his or her last working day, provided it is available at his or her regular place of work.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 64",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-65",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "65",
+    "marginal_note": "agreement reopener",
+    "part": "Part VII: pay and duration",
+    "division": "",
+    "heading": "",
+    "text": "65.01 This agreement may be amended by mutual consent.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 65",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-66",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "66",
+    "marginal_note": "duration",
+    "part": "Part VII: pay and duration",
+    "division": "",
+    "heading": "",
+    "text": "**\n66.01 This agreement shall expire on June 20, 2026.\n66.02 Unless otherwise expressly stipulated, the provisions of this agreement shall become effective on the date it is signed.\nSigned at Ottawa, this 8th day of the month of August 2024.\nThe Treasury Board of Canada The Public Service Alliance of Canada Carole Bidal Annie Grenier Marta Malinowska-Nunes Martin Pinna Julie Nunez Norm Sheridan Lance Markell Lisa Laurencelle-Peace Dominic Mallette An Nguyen Chantal Laurin David Lee Janis Smith Sharon DeSousa Mark Weber Morgan Gay Darren Pacione Adam Laliberté Brea Baresinkoff Marjorie Gavel Mike Fraser Jacqueline Monk Lisa Morgan Keith Palmer Shane Paul Stewart Saunderson Jordan Smith",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement, Article 66",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-67",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "FB: Border Services Group annual rates of pay (in dollars)",
+    "part": "Appendix A",
+    "division": "",
+    "heading": "",
+    "text": "Table legend\n- $) Effective June 21, 2021\n- A) Effective June 21, 2022\n- X) Effective June 21, 2022 – Wage adjustment\n- B) Effective June 21, 2023\n- Y) Effective June 21, 2023 – Market adjustment\n- C) Effective June 21, 2024\n- Z) Effective June 21, 2024 – Wage adjustment\n- D) Effective June 21, 2025\nFB-1: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 $) June 21, 2021 64,849 67,179 69,591 72,095 A) June 21, 2022 67,119 69,530 72,027 74,618 X) June 21, 2022 – Wage adjustment 67,958 70,399 72,927 75,551 B) June 21, 2023 69,997 72,511 75,115 77,818 Y) June 21, 2023 – Market adjustment 71,957 74,541 77,218 79,997 C) June 21, 2024 73,396 76,032 78,762 81,597 Z) June 21, 2024 – Wage adjustment 73,579 76,222 78,959 81,801 D) June 21, 2025 75,051 77,746 80,538 83,437\nFB-2: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 $) June 21, 2021 69,423 71,955 74,579 77,302 A) June 21, 2022 71,853 74,473 77,189 80,008 X) June 21, 2022 – Wage adjustment 72,751 75,404 78,154 81,008 B) June 21, 2023 74,934 77,666 80,499 83,438 Y) June 21, 2023 – Market adjustment 77,032 79,841 82,753 85,774 C) June 21, 2024 78,573 81,438 84,408 87,489 Z) June 21, 2024 – Wage adjustment 78,769 81,642 84,619 87,708 D) June 21, 2025 80,344 83,275 86,311 89,462\nFB-3: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 $) June 21, 2021 75,100 79,487 84,137 89,068 A) June 21, 2022 77,729 82,269 87,082 92,185 X) June 21, 2022 – Wage adjustment 78,701 83,297 88,171 93,337 B) June 21, 2023 81,062 85,796 90,816 96,137 Y) June 21, 2023 – Market adjustment 83,332 88,198 93,359 98,829 C) June 21, 2024 84,999 89,962 95,226 100,806 Z) June 21, 2024 – Wage adjustment 85,211 90,187 95,464 101,058 D) June 21, 2025 86,915 91,991 97,373 103,079\nFB-4: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 Step 5 $) June 21, 2021 81,060 84,106 87,269 90,552 93,387 A) June 21, 2022 83,897 87,050 90,323 93,721 96,656 X) June 21, 2022 – Wage adjustment 84,946 88,138 91,452 94,893 97,864 B) June 21, 2023 87,494 90,782 94,196 97,740 100,800 Y) June 21, 2023 – Market adjustment 89,944 93,324 96,833 100,477 103,622 C) June 21, 2024 91,743 95,190 98,770 102,487 105,694 Z) June 21, 2024 – Wage adjustment 91,972 95,428 99,017 102,743 105,958 D) June 21, 2025 93,811 97,337 100,997 104,798 108,077\nFB-5: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 Step 5 $) June 21, 2021 88,484 91,862 95,369 99,010 101,843 A) June 21, 2022 91,581 95,077 98,707 102,475 105,408 X) June 21, 2022 – Wage adjustment 92,726 96,265 99,941 103,756 106,726 B) June 21, 2023 95,508 99,153 102,939 106,869 109,928 Y) June 21, 2023 – Market adjustment 98,182 101,929 105,821 109,861 113,006 C) June 21, 2024 100,146 103,968 107,937 112,058 115,266 Z) June 21, 2024 – Wage adjustment 100,396 104,228 108,207 112,338 115,554 D) June 21, 2025 102,404 106,313 110,371 114,585 117,865\nFB-6: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 Step 5 $) June 21, 2021 97,310 101,078 104,995 109,066 111,899 A) June 21, 2022 100,716 104,616 108,670 112,883 115,815 X) June 21, 2022 – Wage adjustment 101,975 105,924 110,028 114,294 117,263 B) June 21, 2023 105,034 109,102 113,329 117,723 120,781 Y) June 21, 2023 – Market adjustment 107,975 112,157 116,502 121,019 124,163 C) June 21, 2024 110,135 114,400 118,832 123,439 126,646 Z) June 21, 2024 – Wage adjustment 110,410 114,686 119,129 123,748 126,963 D) June 21, 2025 112,618 116,980 121,512 126,223 129,502\nFB-7: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 Step 5 $) June 21, 2021 107,863 112,101 116,506 121,091 123,924 A) June 21, 2022 111,638 116,025 120,584 125,329 128,261 X) June 21, 2022 – Wage adjustment 113,033 117,475 122,091 126,896 129,864 B) June 21, 2023 116,424 120,999 125,754 130,703 133,760 Y) June 21, 2023 – Market adjustment 119,684 124,387 129,275 134,363 137,505 C) June 21, 2024 122,078 126,875 131,861 137,050 140,255 Z) June 21, 2024 – Wage adjustment 122,383 127,192 132,191 137,393 140,606 D) June 21, 2025 124,831 129,736 134,835 140,141 143,418\nFB-8: Annual rates of pay (in dollars) Effective date Step 1 Step 2 Step 3 Step 4 $) June 21, 2021 120,684 125,431 130,371 135,509 A) June 21, 2022 124,908 129,821 134,934 140,252 X) June 21, 2022 – Wage adjustment 126,469 131,444 136,621 142,005 B) June 21, 2023 130,263 135,387 140,720 146,265 Y) June 21, 2023 – Market adjustment 133,910 139,178 144,660 150,360 C) June 21, 2024 136,588 141,962 147,553 153,367 Z) June 21, 2024 – Wage adjustment 136,929 142,317 147,922 153,750 D) June 21, 2025 139,668 145,163 150,880 156,825\nRates of pay will be adjusted within 180 days of signature of the collective agreement. Changes to rates of pay with an effective date prior to the salary adjustment date will be paid according to Appendix D, as a lump sum payment. In particular:\n- Year 1 (2022) increases (i.e., “A” and “X”): paid as a retroactive lump sum payment equal to a 3.50% economic increase and a 1.25% wage adjustment, for a compounded total increase of 4.794% of June 21, 2021 , rates.\n- Year 2 (2023) increase (i.e., “B” and “Y”): paid as a retroactive lump sum payment equal to the year 1 increases plus a 3.00% economic increase and a 2.80% market adjustment for a compounded total increase of 10.960% of June 21, 2021 , rates.\n- Year 3 (2024) increase (i.e., “C” and “Z”): paid as a retroactive lump sum payment equal to the year 1 and year 2 increases plus a 2.00% economic increase and a 0.25% wage adjustment for a compounded total increase of 13.462% of June 21, 2021 , rates.\nPay notes\nPay increment for full-time and part-time employees\n- The pay increment period for employees at levels FB-1 to FB-8 is the anniversary date of such appointment. A pay increment shall be to the next rate in the scale of rates.\nPay adjustment\n- Subject to clause 66.02, all employees being paid in the FB Levels 1 to 8 scales of rates shall, on the relevant effective dates in Appendix A, be paid in the “A,” “B,” “C” and “D” scales of rates shown immediately below the employee’s former rate of pay.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-68",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to the Variable Shift Scheduling Arrangements",
+    "part": "Appendix B",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum is to give effect to the understanding reached between the Employer and the Public Service Alliance of Canada in respect of employees in the Border Services (FB) bargaining unit.\n1. Consultation process\n**\nThe intent of this appendix is to provide the parties with a process to facilitate reaching agreement at the local level, within prescribed time frames, and consistent with clause 25.24.\n2. VSSA discussions\n**\n2.1 Local consultation pursuant to paragraph 25.24(a) of the agreement will take place within twenty (20) days of notice served by either party to reopen an existing variable shift schedule agreement or negotiate a new variable shift schedule arrangement. Prior to this meeting, the Employer will provide to the Union the following information in respect of its operational requirements:\n- the number of scheduled employees required for each hour, and\n- the rationale for scheduling.\n2.2 The number of employees identified in paragraph 2.1 does not represent the minimum presence required on any shift.\n2.3 Discussions at the local level shall be concluded within five (5) weeks from the time of the first meeting identified in paragraph 2.1 above.\n2.4 Should the parties come to an agreement on a proposed VSSA schedule at the local level, the Union shall submit the schedule for ratification by the employees.\n2.5 Should the discussions at the local level not result in an agreement on a proposed VSSA schedule, the parties will immediately refer the outstanding issues to representatives from the Union and regional representatives from the Employer for further consultation.\n2.6 Representatives identified under 2.5 above shall conclude their consultation within a maximum of three (3) weeks from the date the outstanding issues have been referred to their attention by the local committee.\n2.7 Joint recommendations of the representatives identified under 2.5 above on the outstanding issues, or a proposed VSSA schedule shall be sent back to the local level for consideration for a maximum of one (1) week period.\n2.8 Should the parties come to an agreement on a proposed VSSA schedule at the local level, the Union shall submit the schedule for ratification by the employees. Otherwise, the Union will submit the last Employer VSSA proposal to a vote.\n2.9 Unless otherwise mutually agreed upon, the ratification vote identified in paragraphs 2.4 or 2.8 and provision of the results to the Employer shall be completed within two (2) weeks.\n2.10 Where proposed VSSA is rejected, by mutual agreement, the current VSSA may be extended. Should either party not elect to extend the current VSSA, shift schedule consistent with clause 25.13 will take effect. For employees not already covered by an existing VSSA, the current scheduling arrangement will remain in force.\n2.11 In the event that the proposed VSSA is accepted by a ratification vote, the new schedule will be posted in accordance with clause 25.16 of the agreement.\n2.12 Except as provided in paragraph 2.10 above, both parties may terminate a VSSA by sending the other a thirty (30) day notice of termination of the existing VSSA unless discussions are ongoing pursuant to this appendix.\n2.13 Upon mutual agreement by the parties, time frames included in the provisions of this appendix may be extended.\n3. VSSA line selection\n3.1 The Employer will establish the requirements for populating this schedule.\n3.2 The Employer will canvass all employees covered by this specific VSSA for volunteers to populate the schedule.\n3.3 Should more than one employee meeting the qualifications required select the same line on the schedule, years of service as defined in subparagraph 34.03(a)(i) will be used as the determining factor to allocate the line.\n3.4 Subject to 3.3, by mutual consent the parties may agree to conduct a repopulation of schedules at any point over the life of the schedule.\n3.5 In the event lines become vacant, the Employer will reassess its scheduling requirement. Should the line still be required, the Employer will review the qualifications required prior to canvassing all employees covered by this specific VSSA. Should more than one employee meeting the qualifications required select the same line on the schedule, years of service as defined in subparagraph 34.03(a)(i) will be used as the determining factor to allocate the line. For greater clarity, when a vacant line is selected, that line will continue to follow the pre-established pattern, according to the existing schedule.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-69",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Workforce adjustment",
+    "part": "Appendix C",
+    "division": "",
+    "heading": "",
+    "text": "Table of contents\n- General **Application Collective agreement Objectives **Definitions Authorities Monitoring References **Enquiries\n- Part I: roles and responsibilities **1.1 Departments or organizations 1.2 Treasury Board Secretariat 1.3 Public Service Commission **1.4 Employees\n- Part II: official notification **2.1 Department or organization\n- Part III: relocation of a work unit **3.1 General\n- Part IV: retraining 4.1 General **4.2 Surplus employees **4.3 Laid-off persons\n- Part V: salary protection **5.1 Lower-level position\n- Part VI: options for employees **6.1 General **6.2 Voluntary programs **6.3 Alternation **6.4 Options 6.5 Retention payment\n- Part VII: special provisions regarding alternative delivery initiatives Preamble 7.1 Definitions 7.2 General 7.3 Responsibilities 7.4 Notice of alternative delivery initiatives 7.5 Job offers from new employers 7.6 Application of other provisions of the Appendix 7.7 Lump-sum payments and salary top-up allowances 7.8 Reimbursement 7.9 Vacation leave credits and severance pay\n- Annex A: Statement of pension principles\n- Annex B: Transition Support Measure (TSM)\n- Annex C: Role of Public Service Commission in administering surplus and layoff priority entitlements\nGeneral\nApplication\n**\nThis appendix applies to all indeterminate employees. Unless explicitly specified, the provisions contained in Parts I to VI do not apply to alternative delivery initiatives.\nCollective agreement\nWith the exception of those provisions for which the Public Service Commission is responsible, this appendix is part of this agreement.\nNotwithstanding the job security article, in the event of conflict between the present Workforce Adjustment appendix and that article, the present Workforce Adjustment appendix will take precedence.\nObjectives\nIt is the policy of the Employer to maximize employment opportunities for indeterminate employees affected by workforce adjustment situations, primarily through ensuring that, wherever possible, alternative employment opportunities are provided to them. This should not be construed as the continuation of a specific position or job but rather as continued employment.\nTo this end, every indeterminate employee whose services will no longer be required because of a workforce adjustment situation and for whom the deputy head knows or can predict that employment will be available will receive a guarantee of a reasonable job offer within the core public administration. Those employees for whom the deputy head cannot provide the guarantee will have access to transitional employment arrangements (as per Parts VI and VII).\nDefinitions\nAccelerated layoff (mise en disponibilité accélérée) occurs when a surplus employee makes a request to the deputy head, in writing, to be laid off at an earlier date than that originally scheduled, and the deputy head concurs. Layoff entitlements begin on the actual date of layoff. Affected employee (employé-e touché) is an indeterminate employee who has been informed in writing that his or her services may no longer be required because of a workforce adjustment situation. Alternation (échange de postes) occurs when an opting employee or a surplus employee who is surplus as a result of having chosen option 6.4.1(a) who wishes to remain in the core public administration exchanges positions with a non-affected employee (the alternate) willing to leave the core public administration with a Transition Support Measure or with an education allowance. Alternative delivery initiative (diversification des modes de prestation des services) is the transfer of any work, undertaking or business of the core public administration to anybody or corporation that is a separate agency or that is outside the core public administration. Appointing department or organization (ministère ou organisation d’accueil) is a department or organization that has agreed to appoint or consider for appointment (either immediately or after retraining) a surplus or a laid-off person. Core public administration (administration publique centrale) means that part of the public service in or under any department or organization, or other portion of the federal public administration specified in Schedules I and IV to the Financial Administration Act for which the Public Service Commission has the sole authority to appoint. Deputy head (administrateur général) has the same meaning as in the definition of “deputy head” set out in section 2 of the Public Service Employment Act , and also means his or her official designate.\n**\nEducation allowance (indemnité d’études) is one of the options provided to an indeterminate employee affected by workforce adjustment for whom the deputy head cannot guarantee a reasonable job offer. The education allowance is a payment equivalent to the Transition Support Measure (see Annex B), plus a reimbursement of tuition from a recognized learning institution and book and mandatory equipment costs, up to a maximum of seventeen thousand dollars ($17,000).\nGuarantee of a reasonable job offer (garantie d’une offre d’emploi raisonnable) is a guarantee of an offer of indeterminate employment within the core public administration provided by the deputy head to an indeterminate employee who is affected by workforce adjustment. Deputy heads will be expected to provide a guarantee of a reasonable job offer to those affected employees for whom they know or can predict that employment will be available in the core public administration. Surplus employees in receipt of this guarantee will not have access to the options available in Part VI of this appendix. Home department or organization (ministère ou organisation d’attache) is a department or organization declaring an individual employee surplus. Laid-off person (personne mise en disponibilité) is a person who has been laid-off pursuant to subsection 64(1) of the Public Service Employment Act and who still retains an appointment priority under subsection 41(4) and section 64 of the Public Service Employment Act . Layoff notice (avis de mise en disponibilité) is a written notice of layoff to be given to a surplus employee at least one (1) month before the scheduled layoff date. This period is included in the surplus period.\n**\nLayoff priority (priorité de mise en disponibilité) a person who has been laid off is entitled to a priority, in accordance with subsection 41(4) of the Public Service Employment Act with respect to any position to which the Public Service Commission is satisfied that the person meets the essential qualifications; the period of entitlement to this priority is one (1) year as set out in section 11 of the Public Service Employment Regulations .\n**\nOpting employee (employé-e optant) is an indeterminate employee whose services will no longer be required because of a workforce adjustment situation, who has not received a guarantee of a reasonable job offer from the deputy head and who has one hundred and twenty (120) days to consider the options in section 6.4 of this appendix.\nOrganization (organisation) Any board, agency, commission or other body, specified in Schedules I and IV of the Financial Administration Act , that is not a department. Pay (rémunération) has the same meaning as “rate of pay” in this agreement. Priority Information Management System (système de gestion de l’information sur les priorités) is a system designed by the Public Service Commission to facilitate appointments of individuals entitled to statutory and regulatory priorities. Reasonable job offer (offre d’emploi raisonnable) is an offer of indeterminate employment within the core public administration, normally at an equivalent level, but which could include lower levels. Surplus employees must be both trainable and mobile. Where practicable, a reasonable job offer shall be within the employee’s headquarters as defined in the Travel Directive . In alternative delivery situations, a reasonable offer is one that meets the criteria set out under Type 1 and Type 2 in Part VII of this appendix. A reasonable job offer is also an offer from a Financial Administration Act Schedule V employer, providing that: The appointment is at a rate of pay and an attainable salary maximum not less than the employee’s current salary and attainable maximum that would be in effect on the date of offer. It is a seamless transfer of all employee benefits including a recognition of years of service for the definition of continuous employment and accrual of benefits, including the transfer of sick leave credits, severance pay and accumulated vacation leave credits. Reinstatement priority (priorité de réintégration) is an entitlement provided to surplus employees and laid-off persons who are appointed or deployed to a position in the core public administration at a lower level. As per section 10 of the Public Service Employment Regulations , the entitlement lasts for one (1) year. Relocation (réinstallation) is the authorized geographic move of a surplus employee or laid-off person from one place of duty to another place of duty located beyond what, according to local custom, is a normal commuting distance. Relocation of a work unit (réinstallation d’une unité de travail) is the authorized move of a work unit of any size to a place of duty located beyond what, according to local custom, is normal commuting distance from the former work location and from the employee’s current residence. Retraining (recyclage) is on-the-job training or other training intended to enable affected employees, surplus employees and laid-off persons to qualify for known or anticipated vacancies within the core public administration. Surplus employee (employé-e excédentaire) is an indeterminate employee who has been formally declared surplus, in writing, by his or her deputy head. Surplus priority (priorité d’employé-e excédentaire) is an entitlement for a priority in appointment accorded in accordance with section 5 of the Public Service Employment Regulation s and pursuant to section 40 of the Public Service Employment Act ; this entitlement is provided to surplus employees to be appointed in priority to another position in the core public administration for which they meet the essential requirements. Surplus status (statut d’employé-e excédentaire) An indeterminate employee has surplus status from the date he or she is declared surplus until the date of layoff, until he or she is indeterminately appointed to another position, until his or her surplus status is rescinded, or until the person resigns. Transition Support Measure (mesure de soutien à la transition) is one of the options provided to an opting employee for whom the deputy head cannot guarantee a reasonable job offer. The Transition Support Measure is a payment based on the employee’s years of service, as per Annex B. Twelve (12) month surplus priority period in which to secure a reasonable job offer (priorité d’employé-e excédentaire d’une durée de douze (12) mois pour trouver une offre d’emploi raisonnable) is one of the options provided to an opting employee for whom the deputy head cannot guarantee a reasonable job offer. Workforce adjustment (réaménagement des effectifs) is a situation that occurs when a deputy head decides that the services of one or more indeterminate employees will no longer be required beyond a specified date because of a lack of work, the discontinuance of a function, a relocation in which the employee does not wish to participate or an alternative delivery initiative.\nAuthorities\nThe Public Service Commission has endorsed those portions of this appendix for which it has responsibility.\nMonitoring\nDepartments or organizations shall retain central information on all cases occurring under this appendix, including the reasons for the action; the number, occupational groups and levels of employees concerned; the dates of notice given; the number of employees placed without retraining; the number of employees retrained (including number of salary months used in such training); the levels of positions to which employees are appointed and the cost of any salary protection; and the number, types and amounts of lump sums paid to employees.\nThis information will be used by the Treasury Board Secretariat to carry out its periodic audits.\nReferences\nThe primary references for the subject of workforce adjustment are as follows:\n**\n- Financial Administration Act\n- Values and Ethics Code for the Public Service ,\n- Public Service Employment Act\n- Public Service Employment Regulations\n- Federal Public Sector Labour Relations Act\n- Public Service Superannuation Act\n- NJC Relocation Directive\n- Travel Directive\nEnquiries\nEnquiries about this appendix should be referred to the Alliance or to the responsible officers in departmental or organizational headquarters.\n**\nResponsible officers in departmental or organizational headquarters may, in turn, direct questions regarding the application of this appendix to the Senior Director, Union Engagement and National Joint Council Support, Employee Relations and Total Compensation Sector, Treasury Board Secretariat.\n**\nEnquiries by employees pertaining to a priority entitlement or to their status in relation to the priority entitlement process should be directed to their departmental or organizational human resource advisors or to the priority advisor of the Public Service Commission responsible for their case.\nPart I: roles and responsibilities\n1.1 Departments or organizations\n1.1.1 Since indeterminate employees who are affected by workforce adjustment situations are not themselves responsible for such situations, it is the responsibility of departments or organizations to ensure that they are treated equitably and, whenever possible, given every reasonable opportunity to continue their careers as public service employees.\n1.1.2 Departments or organizations shall carry out effective human resource planning to minimize the impact of workforce adjustment situations on indeterminate employees, on the department or organization, and on the public service.\n1.1.3 Departments or organizations shall establish joint workforce adjustment committees, where appropriate, to advise and consult on the workforce adjustment situations within the department or organizations. Terms of reference of such committees shall include a process for addressing alternation requests from other departments and/or organizations.\n1.1.4 Departments or organizations shall, as the home department or organization, cooperate with the Public Service Commission and appointing departments or organizations in joint efforts to redeploy departmental or organizational surplus employees and laid-off persons.\n1.1.5 Departments or organizations shall establish systems to facilitate redeployment or retraining of their affected employees, surplus employees, and laid-off persons.\n1.1.6 When a deputy head determines that the services of an employee are no longer required beyond a specified date due to lack of work or discontinuance of a function, the deputy head shall advise the employee, in writing, that his or her services will no longer be required.\nSuch a communication shall also indicate if the employee:\n- is being provided with a guarantee from the deputy head that a reasonable job offer will be forthcoming and that the employee will have surplus status from that date on; or\n**\n- is an opting employee and has access to the options set out in section 6.4 of this appendix because the employee is not in receipt of a guarantee of a reasonable job offer from the deputy head.\nWhere applicable, the communication should also provide the information relative to the employee’s possible layoff date.\n1.1.7 Deputy heads will be expected to provide a guarantee of a reasonable job offer for those employees subject to workforce adjustment for whom they know or can predict that employment will be available in the core public administration.\n**\n1.1.8 Where a deputy head cannot provide a guarantee of a reasonable job offer, the deputy head will provide one hundred and twenty (120) days to consider the three (3) options outlined in Part VI of this appendix to all opting employees before a decision is required of them. If the employee fails to select an option, the employee will be deemed to have selected option 6.4.1(a), twelve (12)-month surplus priority period in which to secure a reasonable job offer.\n1.1.9 The deputy head shall make a determination to provide either a guarantee of a reasonable job offer or access to the options set out in section 6.3 of this appendix upon request by any indeterminate affected employee who can demonstrate that his or her duties have already ceased to exist.\n**\n1.1.10 Departments or organizations shall send written notice to the Public Service Commission of an employee’s surplus status, and shall send to the Public Service Commission such details, forms, resumés, and other material as the Public Service Commission may from time to time prescribe as necessary for it to discharge its function. Departments or organizations shall notify the employee when this written notice has been sent.\n1.1.11 Departments or organizations shall advise and consult with the Alliance representatives as completely as possible regarding any workforce adjustment situation as soon as possible after the decision has been made and throughout the process and will make available to the Alliance the name and work location of affected employees.\n1.1.12 The home department or organization shall provide the Public Service Commission with a statement that it would be prepared to appoint the surplus employee to a suitable position in the department or organization commensurate with his or her qualifications if such a position were available.\n1.1.13 Departments or organizations shall provide the employee with the official notification that he or she has become subject to a workforce adjustment and shall remind the employee that Appendix C, Workforce Adjustment, of this agreement applies.\n1.1.14 Deputy heads shall apply this appendix so as to keep actual involuntary layoffs to a minimum, and a layoff shall normally occur only when an individual has refused a reasonable job offer, is not mobile, cannot be retrained within two (2) years, or is laid off at his or her own request.\n1.1.15 Departments or organizations are responsible for counselling and advising their affected employees on their opportunities for finding continuing employment in the public service.\n1.1.16 Appointment of surplus employees to alternative positions with or without retraining shall normally be at a level equivalent to that previously held by the employee, but this does not preclude appointment to a lower level. Departments or organizations shall avoid appointment to a lower level except where all other avenues have been exhausted.\n1.1.17 Home departments or organizations shall appoint as many of their own surplus employees or laid-off persons as possible or identify alternative positions (both actual and anticipated) for which individuals can be retrained.\n**\n1.1.18 Home departments or organizations shall relocate surplus employees and laid-off persons, if necessary.\n1.1.19 Relocation of surplus employees or laid-off persons shall be undertaken when the individuals indicate that they are willing to relocate and relocation will enable their redeployment or reappointment, provided that:\n- there are no available priority persons, or priority persons with a higher priority, qualified and interested in the position being filled; or\n- there are no available local surplus employees or laid-off persons who are interested and who could qualify with retraining.\n1.1.20 The cost of travelling to interviews for possible appointments and of relocation to the new location shall be borne by the employee’s home department or organization. Such cost shall be consistent with the Travel Directive and NJC Relocation Directive .\n1.1.21 For the purposes of the NJC Relocation Directive , surplus employees and laid-off persons who relocate under this appendix shall be deemed to be employees on employer-requested relocations. The general rule on minimum distances for relocation applies.\n1.1.22 For the purposes of the National Joint Council Travel Directive , a laid-off person travelling to interviews for possible reappointment to the core public administration is deemed to be a “traveller” as defined in the National Joint Council Travel Directive .\n1.1.23 For the surplus and/or layoff priority periods, home departments or organizations shall pay the salary, salary protection and/or termination costs as well as other authorized costs such as tuition, travel, relocation and retraining for surplus employees and laid-off persons, as provided for in this agreement and the various directives unless the appointing department or organization is willing to absorb these costs in whole or in part.\n1.1.24 Where a surplus employee is appointed by another department or organization to a term position, the home department or organization is responsible for the costs above for one (1) year from the date of such appointment, unless the home department or organization agree to a longer period, after which the appointing department or organization becomes the new home department or organization consistent with Public Service Commission authorities.\n1.1.25 Departments or organizations shall protect the indeterminate status and surplus priority of a surplus indeterminate employee appointed to a term position under this appendix.\n1.1.26 Departments or organizations shall inform the Public Service Commission in a timely fashion, and in a method directed by the Public Service Commission, of the results of all referrals made to them under this appendix.\n1.1.27 Departments or organizations shall review the use of private temporary agency personnel, consultants, contractors, and their use of contracted out services, employees appointed for a specified period (terms) and all other non-indeterminate employees. Where practicable, departments or organizations shall refrain from engaging or re-engaging such temporary agency personnel, consultants or contractors, and their use of contracted out services, or renewing the employment of such employees referred to above where this will facilitate the appointment of surplus employees or laid-off persons.\n**\n1.1.28 Nothing in the foregoing shall restrict the employer’s right to engage or appoint persons to meet short-term, non-recurring requirements. Surplus employees and laid-off persons shall be given priority even for these short-term work opportunities.\n1.1.29 Departments or organizations may lay off an employee at a date earlier than originally scheduled when the surplus employee so requests in writing.\n1.1.30 Departments or organizations acting as appointing departments or organizations shall cooperate with the Public Service Commission and other departments or organizations in accepting, to the extent possible, affected employees, surplus employees and laid-off persons from other departments or organizations for appointment or retraining.\n1.1.31 Departments or organizations shall provide surplus employees with a layoff notice at least one (1) month before the proposed layoff date if appointment efforts have been unsuccessful. A copy of this notice shall be provided to the National President of the Alliance.\n1.1.32 When a surplus employee refuses a reasonable job offer, he or she shall be subject to lay off one (1) month after the refusal, but not before six (6) months have elapsed since the surplus declaration date. The provisions of Annex C of this appendix shall continue to apply.\n1.1.33 Departments or organizations are to presume that each employee wishes to be redeployed unless the employee indicates the contrary in writing.\n1.1.34 Departments or organizations shall inform and counsel affected and surplus employees as early and as completely as possible and, in addition, shall assign a counsellor to each opting and surplus employee and laid-off person, to work with him or her throughout the process. Such counselling is to include explanations and assistance concerning:\n**\n- the workforce adjustment situation and its effect on that individual;\n- the Workforce Adjustment appendix;\n- the Public Service Commission Priority Information Management System and how it works from the employee’s perspective;\n- preparation of a curriculum vitae or resumé;\n- the employee’s rights and obligations;\n- the employee’s current situation (for example, pay, benefits such as severance pay and superannuation, classification, language rights, years of service);\n- alternatives that might be available to the employee (the alternation process, appointment, relocation, retraining, lower-level employment, term employment, retirement including the possibility of waiver of penalty if entitled to an annual allowance, Transition Support Measure, education allowance, pay in lieu of unfulfilled surplus period, resignation, accelerated layoff);\n- the likelihood that the employee will be successfully appointed;\n- the meaning of a guarantee of a reasonable job offer, a twelve (12) month surplus priority period in which to secure a reasonable job offer, a Transition Support Measure and an education allowance;\n- advise employees to seek out proposed alternatives and submit requests for approval as soon as possible after being informed they will not be receiving a guarantee of a reasonable job offer;\n- the Human Resources services available;\n- preparation for interviews with prospective employers;\n- feedback when an employee is not offered a position for which he or she was referred;\n- repeat counselling as long as the individual is entitled to a staffing priority and has not been appointed;\n- advising the employee that refusal of a reasonable job offer will jeopardize both chances for retraining and overall employment continuity;\n- advising employees of the right to be represented by the Alliance in the application of this appendix; and\n- the Employee Assistance Program (EAP)\n1.1.35 The home departments or organizations shall ensure that, when it is required to facilitate appointment, a retraining plan is prepared and agreed to in writing by it, the employee and the appointing department or organization.\n1.1.36 Severance pay and other benefits flowing from other clauses in this agreement are separate from and in addition to those in this appendix.\n1.1.37 Any surplus employee who resigns under this appendix shall be deemed, for purposes of severance pay and retroactive remuneration, to be involuntarily laid off as of the day on which the deputy head accepts in writing the employee’s resignation.\n1.1.38 The department or organization will review the status of each affected employee annually, or earlier, from the date of initial notification of affected status and determine whether the employee will remain on affected status or not.\n1.1.39 The department or organization will notify the affected employee in writing, within five (5) working days of the decision pursuant to subsection 1.1.38.\n1.2 Treasury Board Secretariat\n1.2.1 It is the responsibility of the Treasury Board Secretariat to:\n- investigate and seek to resolve situations referred by the Public Service Commission or other parties;\n- consider departmental or organizational requests for retraining resources; and\n- ensure that departments or organizations are provided to the extent possible with information on occupations for which there are skill shortages.\n1.3 Public Service Commission of Canada\n1.3.1 Within the context of workforce adjustment, and the Public Service Commission’s governing legislation, it is the responsibility of the Public Service Commission to:\n- ensure that priority entitlements are respected;\n- ensure that a means exists for priority persons to be assessed against vacant positions and appointed if found qualified against the essential qualifications of the position; and\n- ensure that priority persons are provided with information on their priority entitlements.\n1.3.2 The Public Service Commission will, in accordance with the Privacy Act :\n- provide the Treasury Board Secretariat with information related to the administration of priority entitlements which may reflect on departments’ or organizations’ level of compliance with this appendix, and;\n- provide information to the Alliance on the numbers and status of their members in the Priority Information Management System, as well as information on the overall system.\n1.3.3 The Public Service Commission’s roles and responsibilities flow from its governing legislation, not the collective agreement. As such, any changes made to these roles/responsibilities must be agreed upon by the Public Service Commission. For greater detail on the Public Service Commission’s role in administering surplus and layoff priority entitlements, refer to Annex C of this appendix.\n1.4 Employees\n1.4.1 Employees have the right to be represented by the Alliance in the application of this appendix.\n**\n1.4.2 Employees who are directly affected by workforce adjustment situations and who receive a guarantee of a reasonable job offer or opt, or are deemed to have opted, for Option 6.4.1(a) of Part VI of this appendix are responsible for:\n- actively seeking alternative employment in cooperation with their departments or organizations and the Public Service Commission, unless they have advised the department or organizations and the Public Service Commission, in writing, that they are not available for appointment;\n- seeking information about their entitlements and obligations;\n- providing timely information (including curricula vitae or resumés) to the home department or organization and to the Public Service Commission to assist them in their appointment activities;\n- ensuring that they can be easily contacted by the Public Service Commission and appointing departments or organizations, and attending appointments related to referrals;\n- seriously considering job opportunities presented to them (referrals within the home department or organization, referrals from the Public Service Commission, and job offers made by departments or organizations), including retraining and relocation possibilities, specified period appointments and lower-level appointments.\n1.4.3 Opting employees are responsible for:\n- considering the options in Part VI of this appendix;\n- communicating their choice of options, in writing, to their manager no later than one hundred and twenty (120) days after being declared opting.\nPart II: official notification\n2.1 Department or organization\n2.1.1 As already mentioned in 1.1.11, departments or organizations shall advise and consult with the Alliance representatives as completely as possible regarding any workforce adjustment situation as soon as possible after the decision has been made and throughout the process, and will make available to the Alliance the name and work location of affected employees.\n**\n2.1.2 In any workforce adjustment situation that is likely to involve ten (10) or more indeterminate employees covered by this appendix, the department or organization concerned shall notify the Treasury Board Secretariat of Canada, in writing and in confidence, at the earliest possible date and under no circumstances less than four (4) working days before the situation is announced.\n2.1.3 Prior to notifying any potentially affected employee, departments or organizations shall also notify the National President of the Alliance. Such notification is to be in writing, in confidence and at the earliest possible date and under no circumstances less than two (2) working days before any employee is notified of the workforce adjustment situation.\n2.1.4 Such notification will include the identity and location of the work unit(s) involved, the expected date of the announcement, the anticipated timing of the workforce adjustment situation and the number, group and level of the employees who are likely to be affected by the decision.\nPart III: relocation of a work unit\n3.1 General\n3.1.1 In cases where a work unit is to be relocated, departments or organizations shall provide all employees whose positions are to be relocated with the opportunity to choose whether they wish to move with the position or be treated as if they were subject to a workforce adjustment situation.\n3.1.2 Following written notification, employees must indicate, within a period of six (6) months, their intention to move. If the employee’s intention is not to move with the relocated position, the deputy head can provide the employee with either a guarantee of a reasonable job offer or access to the options set out in section 6.4 of this appendix.\n3.1.3 Employees relocating with their work units shall be treated in accordance with the provisions of 1.1.18 to 1.1.22.\n**\n3.1.4 Although departments or organizations will endeavour to respect employee location preferences, in exceptional circumstances and in consultation with the Treasury Board of Canada Secretariat, the deputy head may consider offering a relocated position to an employee in receipt of a guarantee of a reasonable job offer, after having spent as much time as operations permit looking for a reasonable job offer in the employee’s location preference area.\n3.1.5 Employees who are not in receipt of a guarantee of a reasonable job offer shall become opting employees and have access to the options in Part VI of this appendix.\nPart IV: retraining\n4.1 General\n4.1.1 To facilitate the redeployment of affected employees, surplus employees and laid-off persons, departments or organizations shall make every reasonable effort to retrain such persons for:\n- existing vacancies; or\n- anticipated vacancies identified by management.\n4.1.2 It is the responsibility of the employee, home department or organization and appointing department or organization to identify retraining opportunities pursuant to subsection 4.1.1.\n4.1.3 When a retraining opportunity has been identified, the deputy head of the home department or organization shall approve up to two (2) years of retraining.\n4.2 Surplus employees\n4.2.1 A surplus employee is eligible for retraining, provided that:\n- retraining is needed to facilitate the appointment of the individual to a specific vacant position or will enable the individual to qualify for anticipated vacancies in occupations or locations where there is a shortage of qualified candidates; and\n- there are no other available priority persons who qualify for the position.\n**\n4.2.2 The home department or organization is responsible for ensuring that an appropriate retraining plan is prepared and is agreed to in writing by the employee and the delegated officers of the home and appointing departments or organizations. The home department or organization is responsible for informing the employee in a timely fashion if a retraining proposal submitted by the employee is not approved. Upon request of the employee, feedback regarding the decision, including the reason for not approving the retraining, will be provided in writing.\n**\n4.2.3 Once a retraining plan has been initiated, its continuation and completion are subject to satisfactory performance by the employee. Departments or organizations will provide the employee with feedback in writing on the progress of the retraining plan on a regular basis.\n4.2.4 While on retraining, a surplus employee continues to be employed by the home department or organization and is entitled to be paid in accordance with his or her current appointment unless the appointing department or organization is willing to appoint the employee indeterminately, on condition of successful completion of retraining, in which case the retraining plan shall be included in the letter of offer.\n4.2.5 When a retraining plan has been approved and the surplus employee continues to be employed by the home department or organization, the proposed layoff date shall be extended to the end of the retraining period, subject to 4.2.3.\n4.2.6 An employee unsuccessful in retraining may be laid off at the end of the surplus period if the Employer has been unsuccessful in making the employee a reasonable job offer.\n4.2.7 In addition to all other rights and benefits granted pursuant to this section, an employee who is guaranteed a reasonable job offer is also guaranteed, subject to the employee’s willingness to relocate, training to prepare the surplus employee for appointment to a position pursuant to 4.1.1, such training to continue for one (1) year or until the date of appointment to another position, whichever comes first. Appointment to this position is subject to successful completion of the training.\n4.3 Laid-off persons\n4.3.1 A laid-off person shall be eligible for retraining, provided that:\n- retraining is needed to facilitate the appointment of the individual to a specific vacant position;\n- the individual meets the minimum requirements set out in the relevant selection standard for appointment to the group concerned;\n- there are no other available persons with priority who qualify for the position; and\n**\n- the appointing department or organization cannot justify, in writing, a decision not to retrain the individual.\n4.3.2 When an individual is offered an appointment conditional on successful completion of retraining, a retraining plan shall be included in the letter of offer. If the individual accepts the conditional offer, he or she will be appointed on an indeterminate basis to the full level of the position after having successfully completed training and being assessed as qualified for the position. When an individual accepts an appointment to a position with a lower maximum rate of pay than the position from which he or she was laid off, the employee will be salary-protected in accordance with Part V.\nPart V: salary protection\n5.1 Lower-level position\n**\n5.1.1 Surplus employees and laid-off persons appointed to a lower-level position under this appendix shall have their salary and pay equity equalization payments, if any, protected in accordance with the salary protection provisions of this agreement or, in the absence of such provisions, the appropriate provisions of the Directive on Terms and Conditions of Employment .\n5.1.2 Employees whose salary is protected pursuant to 5.1.1 will continue to benefit from salary protection until such time as they are appointed or deployed into a position with a maximum rate of pay that is equal to or higher than the maximum rate of pay of the position from which they were declared surplus or laid off.\nPart VI: options for employees\n6.1 General\n6.1.1 Deputy heads will be expected to provide a guarantee of a reasonable job offer for those affected employees for whom they know or can predict that employment will be available. A deputy head who cannot provide such a guarantee shall provide his or her reasons in writing if so requested by the employee. Employees in receipt of this guarantee will not have access to the choice of options below.\n6.1.2 Employees who are not in receipt of a guarantee of a reasonable job offer from their deputy head have one hundred and twenty (120) days to consider the three options below before a decision is required of them.\n6.1.3 The opting employee must choose, in writing, one (1) of the three (3) options of section 6.4 of this appendix within the one hundred and twenty (120) day window. The employee cannot change options once he or she has made a written choice.\n**\n6.1.4 If the employee fails to select an option, the employee will be deemed to have selected Option 6.4.1(a), twelve (12) month surplus priority period in which to secure a reasonable job offer, at the end of the one hundred and twenty (120) days window.\n6.1.5 If a reasonable job offer that does not require relocation is made at any time during the one hundred and twenty (120) days opting period and prior to the written acceptance of the Transition Support Measure or education allowance option, the employee is ineligible for the Transition Support Measure, the pay in lieu of unfulfilled surplus period or the education allowance.\n**\n6.1.6 A copy of any letter issued by the departments or organizations under this part or notice of layoff pursuant to the Public Service Employment Act shall be sent forthwith to the National President of the Alliance.\n6.2 Voluntary departure programs\nDepartments and organizations shall establish voluntary departure programs for all workforce adjustments situations involving five or more affected employees working at the same group and level and in the same work unit. Such programs shall:\n- Be the subject of meaningful consultation through joint Union-management WFA committees.\n- Volunteer programs shall not be used to exceed reduction targets. Where reasonably possible, departments and organizations will identify the number of positions for reduction in advance of the voluntary programs commencing.\n- Take place after affected letters have been delivered to employees.\n- Take place before the department or organization engages in the SERLO process.\n- Provide for a minimum of 30 calendar days for employees to decide whether they wish to participate.\n- Allow employees to select Options B, C (i) or C (ii).\n- Provide that when the number of volunteers is larger than the required number of positions to be eliminated, volunteers will be selected based on seniority (total years of service in the public service, whether continuous or discontinuous).\n6.3 Alternation\n6.3.1 All departments or organizations must participate in the alternation process.\n**\n6.3.2 An alternation occurs when an opting employee or a surplus employee having chosen option 6.4.1(a) who wishes to remain in the core public administration exchanges positions with a non-affected employee (the alternate) willing to leave the core public administration under the terms of Part VI of this appendix.\n6.3.3\n**\n- Only opting and surplus employees who are surplus as a result of having chosen option 6.4.1(a) may alternate into an indeterminate position that remains in the core public administration.\n- If an alternation is proposed for a surplus employee, as opposed to an opting employee, the Transition Support Measure that is available to the alternate under 6.4.1(b) or 6.4.1(c)(i) shall be reduced by one (1) week for each completed week between the beginning of the employee’s surplus priority period and the date the alternation is proposed.\n**\n6.3.4 An indeterminate employee wishing to leave the core public administration may express an interest in alternating with an opting employee or a surplus employee having chosen option 6.4.1(a). Management will decide, however, whether a proposed alternation is likely to result in retention of the skills required to meet the ongoing needs of the position and the core public administration.\n6.3.5 An alternation must permanently eliminate a function or a position.\n**\n6.3.6 The opting employee or a surplus employee having chosen option 6.4.1(a) moving into the unaffected position must meet the requirements of the position, including language requirements. The alternate moving into the opting position must meet the requirements of the position except if the alternate will not be performing the duties of the position and the alternate will be struck off strength within five (5) days of the alternation.\n6.3.7 An alternation should normally occur between employees at the same group and level. When the two (2) positions are not in the same group and at the same level, alternation can still occur when the positions can be considered equivalent. They are considered equivalent when the maximum rate of pay for the higher-paid position is no more than six per cent (6%) higher than the maximum rate of pay for the lower-paid position.\n6.3.8 An alternation must occur on a given date, that is, the two (2) employees must directly exchange positions on the same day. There is no provision in alternation for a “domino” effect or for “future considerations.”\nFor clarity, the alternation will not be denied solely as a result of untimely administrative processes.\n6.4 Options\n6.4.1 Only opting employees who are not in receipt of the guarantee of a reasonable job offer from the deputy head will have access to the choice of options below:\n**\n- Twelve (12) month surplus priority period in which to secure a reasonable job offer. It is time limited. Should a reasonable job offer not be made within a period of twelve (12) months, the employee will be laid off in accordance with the Public Service Employment Act . Employees who choose or are deemed to have chosen this option are surplus employees. At the request of the employee, this twelve (12) month surplus priority period shall be extended by the unused portion of the one hundred and twenty (120) day opting period referred to in 6.1.2 that remains once the employee has selected in writing Option 6.4.1(a). When a surplus employee who has chosen or is deemed to have chosen Option 6.4.1(a) offers to resign before the end of the twelve (12) month surplus priority period, the deputy head may authorize a lump-sum payment equal to the surplus employee’s regular pay for the balance of the surplus period, up to a maximum of six (6) months. The amount of the lump-sum payment for the pay in lieu cannot exceed the maximum of what he or she would have received had he or she chosen Option 6.4.1(b), the Transition Support Measure. Departments or organizations will make every reasonable effort to market a surplus employee within the employee’s surplus period within his or her preferred area of mobility. or\n- Transition Support Measure is a payment, based on the employee’s years of service in the public service (see Annex B), made to an opting employee. Employees choosing this option must resign but will be considered to be laid off for purposes of severance pay. The transition support measure shall be paid in one (1) or two (2) lump-sum amounts over a maximum two (2) year period. or\n**\n- Education allowance is a transition support measure (see Option 6.4.1(b) above) plus an amount of not more than seventeen thousand dollars ($17,000) for reimbursement of receipted expenses of an opting employee for tuition from a learning institution and costs of books and relevant equipment. Employees choosing Option 6.4.1(c) could either: resign from the core public administration but be considered to be laid off for severance pay purposes on the date of their departure; or delay their departure date and go on leave without pay for a maximum period of two (2) years while attending the learning institution. The transition support measure shall be paid in one (1) or two (2) lump-sum amounts over a maximum two (2) year period. During this period, employees could continue to be public service benefit plan members and contribute both employer and employee shares to the benefits plans and the Public Service Superannuation Plan. At the end of the two (2) year leave without pay period, unless the employee has found alternative employment in the core public administration, the employee will be laid off in accordance with the Public Service Employment Act .\n**\n6.4.2 Management will establish the departure date of opting employees who choose Option 6.4.1(b) or Option 6.4.1(c) above.\n6.4.3 The transition support measure pay in lieu of unfulfilled surplus period, and the education allowance cannot be combined with any other payment under the Workforce Adjustment appendix.\n6.4.4 In cases of pay in lieu of unfulfilled surplus period, Option 6.4.1(b) and Option 6.4.1(c)(i), the employee relinquishes any priority rights for reappointment upon the Employer’s acceptance of his or her resignation.\n**\n6.4.5 Employees choosing Option 6.4.1(c)(ii) who have not provided their department or organization with a proof of registration from a learning institution twelve (12) months after starting their leave without pay period will be deemed to have resigned from the core public administration and be considered to be laid off for purposes of severance pay.\n**\n6.4.6 All opting employees will be entitled to up to one thousand two hundred dollars ($1,200) towards counselling services in respect of their potential re-employment or retirement. Such counselling services may include financial and job placement counselling services.\n**\n6.4.7 A person who has received a transition support measure, pay in lieu of unfulfilled surplus period, or an education allowance, and is reappointed to the public service shall reimburse the Receiver General for Canada an amount corresponding to the period from the effective date of such reappointment or hiring to the end of the original period for which the transition support measure or education allowance was paid.\n6.4.8 Notwithstanding 6.4.7, an opting employee who has received an education allowance will not be required to reimburse tuition expenses and costs of books and mandatory equipment for which he or she cannot get a refund.\n6.4.9 The deputy head shall ensure that pay in lieu of unfulfilled surplus period is only authorized where the employee’s work can be discontinued on the resignation date and no additional costs will be incurred in having the work done in any other way during that period.\n**\n6.4.10 If a surplus employee who has chosen or is deemed to have chosen Option 6.4.1(a) refuses a reasonable job offer at any time during the twelve (12) month surplus priority period, the employee is ineligible for pay in lieu of unfulfilled surplus period.\n6.4.11 Approval of pay in lieu of unfulfilled surplus period is at the discretion of management but shall not be unreasonably denied.\n6.5 Retention payment\n6.5.1 There are three (3) situations in which an employee may be eligible to receive a retention payment. These are total facility closures, relocation of work units and alternative delivery initiatives.\n6.5.2 All employees accepting retention payments must agree to leave the core public administration without priority rights.\n6.5.3 An individual who has received a retention payment and, as applicable, either is reappointed to that portion of the core public administration specified from time to time in Schedules I and IV of the Financial Administration Act or is hired by the new employer within the six (6) months immediately following his or her resignation shall reimburse the Receiver General for Canada an amount corresponding to the period from the effective date of such reappointment or hiring to the end of the original period for which the lump sum was paid.\n6.5.4 The provisions of 6.5.5 shall apply in total facility closures where public service jobs are to cease and:\n- such jobs are in remote areas of the country; or\n- retraining and relocation costs are prohibitive; or\n- prospects of reasonable alternative local employment (whether within or outside the core public administration) are poor.\n6.5.5 Subject to 6.5.4, the deputy head shall pay to each employee who is asked to remain until closure of the work unit and offers a resignation from the core public administration to take effect on that closure date, a sum equivalent to six (6) months’ pay payable on the day on which the departmental or organizational operation ceases, provided the employee has not separated prematurely.\n6.5.6 The provisions of 6.5.7 shall apply in relocation of work units where core public administration work units:\n- are being relocated; and\n- the deputy head of the home department or organization decides that, in comparison to other options, it is preferable that certain employees be encouraged to stay in their jobs until the day of workplace relocation; and\n- the employee has opted not to relocate with the function.\n6.5.7 Subject to 6.5.6, the deputy head shall pay to each employee who is asked to remain until the relocation of the work unit and who offers a resignation from the core public administration to take effect on the relocation date, a sum equivalent to six (6) months’ pay payable on the day on which the departmental or organizational operation relocates, provided the employee has not separated prematurely.\n6.5.8 The provisions of 6.5.9 shall apply in alternative delivery initiatives:\n- where the core public administration work units are affected by alternative delivery initiatives;\n- when the deputy head of the home department or organization decides that, compared to other options, it is preferable that certain employees be encouraged to stay in their jobs until the day of the transfer to the new employer; and\n- where the employee has not received a job offer from the new employer or has received an offer and did not accept it.\n6.5.9 Subject to 6.5.8, the deputy head shall pay to each employee who is asked to remain until the transfer date and who offers a resignation from the core public administration to take effect on the transfer date, a sum equivalent to six (6) months’ pay payable upon the transfer date, provided the employee has not separated prematurely.\nPart VII: special provisions regarding alternative delivery initiatives\nPreamble\nThe administration of the provisions of this part will be guided by the following principles:\n- fair and reasonable treatment of employees;\n- value for money and affordability; and\n- maximization of employment opportunities for employees.\n7.1 Definitions\nFor the purposes of this part, an alternative delivery initiative (diversification des modes d’exécution) is the transfer of any work, undertaking or business of the core public administration to anybody or corporation that is a separate agency or that is outside the core public administration.\nFor the purposes of this part, a reasonable job offer (offre d’emploi raisonnable) is an offer of employment received from a new employer in the case of a Type 1 or Type 2 transitional employment arrangement, as determined in accordance with 7.2.2.\nFor the purposes of this part, a termination of employment (licenciement de l’employé-e) is the termination of employment referred to in paragraph 12(1)(f.1) of the Financial Administration Act .\n7.2 General\nDepartments or organizations will, as soon as possible after the decision is made to proceed with an alternative delivery initiative (ADI), and if possible, not less than one hundred and eighty (180) days prior to the date of transfer, provide notice to the Alliance component(s) of its intention.\nThe notice to the Alliance component(s) will include:\n- the program being considered for ADI;\n- the reason for the ADI; and\n- the type of approach anticipated for the initiative.\nA joint Workforce Adjustment-Alternative Delivery Initiative (WFA-ADI) committee will be created for ADI and will have equal representation from the department or organization and the component(s). By mutual agreement, the committee may include other participants. The joint WFA-ADI committee will define the rules of conduct of the committee.\nIn cases of ADI, the parties will establish a joint WFA-ADI committee to conduct meaningful consultation on the human resources issues related to the ADI in order to provide information to the employee that will assist him or her in deciding on whether or not to accept the job offer.\n- Commercialization In cases of commercialization where tendering will be part of the process, the members of the joint WFA-ADI committee shall make every reasonable effort to come to an agreement on the criteria related to human resources issues (for example, terms and conditions of employment, pension and health care benefits, the take-up number of employees) to be included in the request for proposal process. The committee will respect the contracting rules of the federal government.\n- Creation of a new agency In cases of the creation of new agencies, the members of the joint WFA-ADI committee shall make every reasonable effort to agree on common recommendations related to human resources issues (for example, terms and conditions of employment, pension, and health care benefits) that should be available at the date of transfer.\n- Transfer to existing employers In all other ADI where an employer-employee relationship already exists, the parties will hold meaningful consultations to clarify the terms and conditions that will apply upon transfer. In cases of commercialization and the creation of new agencies, consultation opportunities will be given to the component(s); however, in the event that agreements are not possible, the department or organization may still proceed with the transfer.\n7.2.1 The provisions of this part apply only in the case of alternative delivery initiatives and are in exception to other provisions of this appendix. Employees who are affected by alternative delivery initiatives and who receive job offers from the new employer shall be treated in accordance with the provisions of this part, and only where specifically indicated will other provisions of this appendix apply to them.\n7.2.2 There are three (3) types of transitional employment arrangements resulting from alternative delivery initiatives:\n- Type 1: full continuity Type 1 arrangements meet all of the following criteria: legislated successor rights apply; specific conditions for successor rights applications will be determined by the labour legislation governing the new employer; the Directive on Terms and Conditions of Employment , the terms of the collective agreement referred to therein and/or the applicable compensation plan will continue to apply to unrepresented and excluded employees until modified by the new employer or by the Federal Public Sector Labour Relations and Employment Board (FPSLREB) pursuant to a successor rights application; recognition of continuous employment, as defined in the Directive on Terms and Conditions of Employment , for purposes of determining the employee’s entitlements under the collective agreement continued due to the application of successor rights; pension arrangements according to the Statement of Pension Principles set out in Annex A or, in cases where the test of reasonableness set out in that Statement is not met, payment of a lump sum to employees pursuant to 7.7.3; transitional employment guarantee: a two (2) year minimum employment guarantee with the new employer; coverage in each of the following core benefits: health benefits, long-term disability insurance (LTDI) and dental plan; short-term disability bridging: recognition of the employee’s earned but unused sick leave credits up to the maximum of the new employer’s LTDI waiting period.\n- Type 2: substantial continuity Type 2 arrangements meet all of the following criteria: the average new hourly salary offered by the new employer (= rate of pay + equal pay adjustments + supervisory differential) for the group moving is eighty-five per cent (85%) or greater of the group’s current federal hourly remuneration (= pay + equal pay adjustments + supervisory differential) when the hours of work are the same; the average annual salary of the new employer (= rate of pay + equal pay adjustments + supervisory differential) for the group moving is eighty-five per cent (85%) or greater of federal annual remuneration (= per cent or greater of federal annual remuneration (= pay + equal pay adjustments + supervisory differential) when the hours of work are different; pension arrangements according to the Statement of Pension Principles as set out in Annex A or, in cases where the test of reasonableness set out in that Statement is not met, payment of a lump sum to employees pursuant to 7.7.3; transitional employment guarantee: employment tenure equivalent to that of the permanent workforce in receiving organizations or a two (2) year minimum employment guarantee; coverage in each area of the following core benefits: health benefits, long-term disability insurance (LTDI) and dental plan; short-term disability arrangement.\n- Type 3: lesser continuity A Type 3 arrangement is any alternative delivery initiative that does not meet the criteria applying in Type 1 and Type 2 transitional employment arrangements.\n7.2.3 For Type 1 and Type 2 transitional employment arrangements, the offer of employment from the new employer will be deemed to constitute a reasonable job offer for purposes of this part.\n7.2.4 For Type 3 transitional employment arrangements, an offer of employment from the new employer will not be deemed to constitute a reasonable job offer for purposes of this part.\n7.3 Responsibilities\n7.3.1 Deputy heads will be responsible for deciding, after considering the criteria set out above, which of the types applies in the case of particular alternative delivery initiatives.\n7.3.2 Employees directly affected by alternative delivery initiatives are responsible for seriously considering job offers made by new employers and advising the home department or organization of their decision within the allowed period.\n7.4 Notice of alternative delivery initiatives\n7.4.1 Where alternative delivery initiatives are being undertaken, departments or organizations shall provide written notice to all employees offered employment by the new employer, giving them the opportunity to choose whether or not they wish to accept the offer.\n7.4.2 Following written notification, employees must indicate within a period of sixty (60) days their intention to accept the employment offer, except in the case of Type 3 arrangements, where home departments or organizations may specify a period shorter than sixty (60) days, but not less than thirty (30) days.\n7.5 Job offers from new employers\n7.5.1 Employees subject to this appendix (see Application) and who do not accept the reasonable job offer from the new employer in the case of Type 1 or Type 2 transitional employment arrangements will be given four (4) months’ notice of termination of employment and their employment will be terminated at the end of that period or on a mutually agreed-upon date before the end of the four (4) month notice period, except where the employee was unaware of the offer or incapable of indicating an acceptance of the offer.\n7.5.2 The deputy head may extend the notice-of-termination period for operational reasons, but no such extended period may end later than the date of the transfer to the new employer.\n7.5.3 Employees who do not accept a job offer from the new employer in the case of Type 3 transitional employment arrangements may be declared opting or surplus by the deputy head in accordance with the provisions of the other parts of this appendix.\n7.5.4 Employees who accept a job offer from the new employer in the case of any alternative delivery initiative will have their employment terminated on the date on which the transfer becomes effective, or on another date that may be designated by the home department or organization for operational reasons, provided that this does not create a break in continuous service between the core public administration and the new employer.\n7.6 Application of other provisions of the appendix\n7.6.1 For greater certainty, the provisions of Part II, Official Notification, and section 6.5, Retention Payment, will apply in the case of an employee who refuses an offer of employment in the case of a Type 1 or Type 2 transitional employment arrangement. A payment under section 6.5 may not be combined with a payment under the other section.\n7.7 Lump-sum payments and salary top-up allowances\n7.7.1 Employees who are subject to this appendix (see Application) and who accept the offer of employment from the new employer in the case of Type 2 transitional employment arrangements will receive a sum equivalent to three (3) months’ pay, payable on the day on which the departmental or organizational work or function is transferred to the new employer. The home department or organization will also pay these employees an eighteen (18) month salary top-up allowance equivalent to the difference between the remuneration applicable to their core public administration position and the salary applicable to their position with the new employer. This allowance will be paid as a lump sum, payable on the day on which the departmental or organizational work or function is transferred to the new employer.\n7.7.2 In the case of individuals who accept an offer of employment from the new employer in the case of a Type 2 arrangement and whose new hourly or annual salary falls below eighty per cent (80%) of their former federal hourly or annual remuneration, departments or organizations will pay an additional six (6) months of salary top-up allowance for a total of twenty-four (24) months under this section and 7.7.1. The salary top-up allowance equivalent to the difference between the remuneration applicable to their core public administration position and the salary applicable to their position with the new employer will be paid as a lump sum, payable on the day on which the departmental or organizational work or function is transferred to the new employer.\n7.7.3 Employees who accept the reasonable job offer from the successor employer in the case of Type 1 or Type 2 transitional employment arrangements where the test of reasonableness referred to in the Statement of Pension Principles set out in Annex A is not met, that is, where the actuarial value (cost) of the new employer’s pension arrangements is less than six decimal five per cent (6.5%) of pensionable payroll (excluding the employer’s costs related to the administration of the plan), will receive a sum equivalent to three (3) months’ pay, payable on the day on which the departmental or organizational work or function is transferred to the new employer.\n7.7.4 Employees who accept an offer of employment from the new employer in the case of Type 3 transitional employment arrangements will receive a sum equivalent to six (6) months’ pay, payable on the day on which the departmental or organizational work or function is transferred to the new employer. The home department or organization will also pay these employees a twelve (12) month salary top-up allowance equivalent to the difference between the remuneration applicable to their core public administration position and the salary applicable to their position with the new employer. The allowance will be paid as a lump sum, payable on the day on which the departmental or organizational work or function is transferred to the new employer. The total of the lump-sum payment and the salary top-up allowance provided under this section will not exceed an amount equivalent to one (1) year’s pay.\n7.7.5 For the purposes of 7.7.1, 7.7.2 and 7.7.4, the term “remuneration” includes and is limited to salary plus equal pay adjustments, if any, and supervisory differential, if any.\n7.8 Reimbursement\n7.8.1 An individual who receives a lump-sum payment and salary top-up allowance pursuant to 7.7.1, 7.7.2, 7.7.3 or 7.7.4 and who is reappointed to that portion of the core public administration specified from time to time in Schedules I and IV of the Financial Administration Act at any point during the period covered by the total of the lump-sum payment and salary top-up allowance, if any, shall reimburse the Receiver General for Canada an amount corresponding to the period from the effective date of reappointment to the end of the original period covered by the total of the lump-sum payment and salary top-up allowance, if any.\n7.8.2 An individual who receives a lump-sum payment pursuant to 7.6.1 and, as applicable, is either reappointed to that portion of the core public administration specified from time to time in Schedules I and IV of the Financial Administration Act or hired by the new employer at any point covered by the lump-sum payment, shall reimburse the Receiver General for Canada an amount corresponding to the period from the effective date of the reappointment or hiring to the end of the original period covered by the lump-sum payment.\n7.9 Vacation leave credits and severance pay\n7.9.1 Notwithstanding the provisions of this agreement concerning vacation leave, an employee who accepts a job offer pursuant to this part may choose not to be paid for earned but unused vacation leave credits, provided that the new employer will accept these credits.\n7.9.2 Notwithstanding the provisions of this agreement concerning severance pay, an employee who accepts a reasonable job offer pursuant to this part will not be paid severance pay where successor rights apply and/or, in the case of a Type 2 transitional employment arrangement, when the new employer recognizes the employee’s years of continuous employment in the public service for severance pay purposes and provides severance pay entitlements similar to the employee’s severance pay entitlements at the time of the transfer. However, an employee who has a severance termination benefit entitlement under the terms of paragraphs 61.05(b) or (c) of Appendix I shall be paid this entitlement at the time of transfer.\n7.9.3 Where:\n- the conditions set out in 7.9.2 are not met,\n- the severance provisions of this agreement are extracted from this agreement prior to the date of transfer to another non-federal public sector employer,\n- the employment of an employee is terminated pursuant to the terms of 7.5.1, or\n- the employment of an employee who accepts a job offer from the new employer in a Type 3 transitional employment arrangement is terminated on the transfer of the function to the new employer,\nthe employee shall be deemed, for purposes of severance pay, to be involuntarily laid off on the day on which employment in the core public administration terminates.\nAnnex A: Statement of pension principles\n- The new employer will have in place, or His Majesty in right of Canada will require the new employer to put in place, reasonable pension arrangements for transferring employees. The test of “reasonableness” will be that the actuarial value (cost) of the new employer pension arrangements will be at least six decimal five per cent (6.5%) of pensionable payroll, which in the case of defined-benefit pension plans will be as determined by the Assessment Methodology dated October 7, 1997, developed by Towers Perrin for the Treasury Board. This assessment methodology will apply for the duration of this agreement. Where there is no reasonable pension arrangement in place on the transfer date or no written undertaking by the new employer to put such reasonable pension arrangement in place effective on the transfer date, subject to the approval of Parliament and a written undertaking by the new employer to pay the employer costs, Public Service Superannuation Act coverage could be provided during a transitional period of up to a year.\n- Benefits in respect of service accrued to the point of transfer are to be fully protected.\n- His Majesty in right of Canada will seek portability arrangements between the Public Service Superannuation Plan and the pension plan of the new employer where a portability arrangement does not yet exist. Furthermore, His Majesty in right of Canada will seek authority to permit employees the option of counting their service with the new employer for vesting and benefit thresholds under the Public Service Superannuation Act.\nAnnex B – Transition Support Measure (TSM)\nYears of service in the public service Transition Support Measure (TSM) (payment in weeks’ pay) 0 10 1 22 2 24 3 26 4 28 5 30 6 32 7 34 8 36 9 38 10 40 11 42 12 44 13 46 14 48 15 50 16 52 17 52 18 52 19 52 20 52 21 52 22 52 23 52 24 52 25 52 26 52 27 52 28 52 29 52 30 49 31 46 32 43 33 40 34 37 35 34 36 31 37 28 38 25 39 22 40 19 41 16 42 13 43 10 44 7 45 4\nFor indeterminate seasonal and part-time employees, the transition support measure will be pro-rated in the same manner as severance pay under the terms of this agreement.\nSeverance pay provisions of this agreement are in addition to the transition support measure.\nAnnex C: Role of Public Service Commission in administering surplus and layoff priority entitlements.\n- The Public Service Commission will refer surplus employees and laid-off persons to positions, in all departments, organizations and agencies governed by the Public Service Employment Act, for which they are potentially qualified for the essential qualifications, unless the individuals have advised the Public Service Commission and their home departments or organizations in writing that they are not available for appointment. The Public Service Commission will further ensure that entitlements are respected and that priority persons are fairly and properly assessed.\n- The Public Service Commission, acting in accordance with the Privacy Act , will provide the Treasury Board Secretariat with information related to the administration of priority entitlements which may reflect on departments’ or organizations’ and agencies’ level of compliance with this appendix.\n- The Public Service Commission will provide surplus and laid-off persons with information on their priority entitlements.\n- The Public Service Commission will, in accordance with the Privacy Act , provide information to the Alliance on the numbers and status of their members who are in the Priority Information Management System and, on a service-wide basis.\n- The Public Service Commission will ensure that a reinstatement priority is given to all employees who are appointed to a position at a lower level.\n- The Public Service Commission will, in accordance with the Privacy Act , provide information to the Employer, departments or organizations and/or the Alliance on referrals of surplus employees and laid-off persons in order to ensure that the priority entitlements are respected.\nPublic Service Commission Guide to the Priority Information Management System .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-70",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Implementation of the Collective Agreement",
+    "part": "Appendix D",
+    "division": "",
+    "heading": "",
+    "text": "Notwithstanding the provisions of clause 64.03 on the calculation of retroactive payments and clause 66.02 on the collective agreement implementation period, this memorandum is to give effect to the understanding reached between the Employer and the Public Service Alliance of Canada regarding a modified approach to the calculation and administration of retroactive payments for the current round of negotiations.\n- The effective dates for economic increases will be specified in the collective agreement. Other provisions of the collective agreement will be effective as follows: All components of the agreement unrelated to pay administration will come into force on signature of this agreement unless otherwise expressly stipulated. Changes to existing and new compensation elements such as premiums, allowances, insurance premiums and coverage and changes to overtime rates will become effective within one hundred and eighty (180) days after signature of agreement, on the date at which prospective elements of compensation increases will be implemented under 2.a). Payment of premiums, allowances, insurance premiums and coverage and overtime rates in the collective agreement will continue to be paid as per the previous provisions until changes come into force as stipulated in 1.b).\n- The collective agreement will be implemented over the following time frames: The prospective elements of compensation increases (such as prospective salary rate changes and other compensation elements such as premiums, allowances, changes to overtime rates) will be implemented within one hundred and eighty (180) days after signature of this agreement where there is no need for manual intervention. Retroactive amounts payable to employees will be implemented within one hundred and eighty (180) days after signature of this agreement where there is no need for manual intervention. Prospective compensation increases and retroactive amounts that require manual processing will be implemented within four hundred and sixty (460) days after signature of this agreement.\n- Employee recourse Employees in the bargaining unit for whom this collective agreement is not fully implemented within one hundred and eighty (180) days after signature of this collective agreement will be entitled to a lump sum of two hundred dollars ($200) non-pensionable amount when the outstanding amount owed after one hundred and eighty-one (181) days is greater than five hundred dollars ($500). This amount will be included in their final retroactive payment. Employees will be provided a detailed breakdown of the retroactive payments received and may request that the compensation services of their department or the Public Service Pay Centre verify the calculation of their retroactive payments, where they believe these amounts are incorrect. The Employer will consult with the Alliance regarding the format of the detailed breakdown. In such a circumstance, for employees in organizations serviced by the Public Service Pay Centre, they must first complete a Phoenix feedback form indicating what period they believe is missing from their pay. For employees in organizations not serviced by the Public Service Pay Centre, employees shall contact the compensation services of their department.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-71",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding with Respect to a Joint Learning Program",
+    "part": "Appendix E",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum is to give effect to the agreement reached between the Employer and the Public Service Alliance of Canada in respect of employees in the Program and Administration Services, Operational Services, Technical Services, Border Services and Education and Library Science bargaining units.\nThe PSAC-TBS Joint Learning Program (JLP) will continue to provide joint training on Union management issues.\nStarting on the first day of the month following the date of signature of the PA collective agreement, the Employer agrees to increase monthly funding to the PSAC–TBS JLP by a percentage equivalent to the annual base economic increase.\nStarting on the first day of the month following the date of signature of this agreement and for a two-year period, the Employer further agrees to provide fifty thousand three hundred and twenty-five dollars ($50,325) per month (for a total of $1.2 million) to fund a time-limited project to provide training tailored to the learning needs of occupational health and safety committees and representatives. For clarity, this temporary provision expires upon completion of the noted two-year period.\nThe PSAC-TBS JLP will continue to be governed by the existing joint PSAC-TBS Steering Committee. The Bargaining Agent Side Secretary on the National Joint Council will be invited to attend the meetings of the PSAC-JLP Steering Committee with voice but no vote.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-72",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Pay Simplification Solutions",
+    "part": "Appendix F",
+    "division": "",
+    "heading": "",
+    "text": "The purpose of this memorandum of understanding (MOU) is to confirm the parties’ commitment to ongoing collaboration with regards to the identification of human resources (HR) and pay administration simplification solutions. The parties recognize that this exercise, may extend beyond the conclusion of negotiations for the current collective agreement.\nGiven the parties’ shared commitment to these ongoing efforts, they may, by mutual consent, avail themselves of Article 65 should a revision be necessary to support one (1) or more solutions.\nEfforts to identify human resources (HR) and pay administration simplification solutions will continue to focus on topics including but not limited to:\n- acting administration;\n- liquidation of leave;\n- retroactive payments;\n- allowances;\n- general definitions;\n- annual rates of pay;\n- extra duty pay;\n- union dues.\nThis memorandum of understanding expires on June 20, 2026, or upon implementation of the Next Generation HR and pay system, whichever comes first, unless otherwise agreed by the parties.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-73",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Agreement with Respect to Administrative Suspensions Pending Investigations",
+    "part": "Appendix G",
+    "division": "",
+    "heading": "",
+    "text": "Stoppage of pay and allowances will only be invoked in extreme circumstances when it would be inappropriate to pay an employee.\nEach case will be dealt with on its own merits and will be considered when the employee is:\n- in jail awaiting trial, or\n- clearly involved in the commission of an offence that contravenes a federal act or the Code of Conduct, and significantly affects the proper performance of his/her duties. If the employee’s involvement is not clear during the investigation, the decision shall be deferred pending completion of the preliminary hearing or trial in order to assess the testimony under oath.\nHowever, an employee subject to 1. or 2. above will be placed on administrative leave with pay until the employer appoints an investigator and the investigation has begun in the above-referenced matters.\nThereafter, the employee will be administratively suspended without pay, subject to regular reassessment by the Employer.\nThe Employer agrees to use its best effort to prioritize the above-referenced investigations by case severity.\nThe timeliness of administrative suspensions will be a standing item on the National Labour Management Committee with the aim of ensuring continuous improvement.\nThe parties recognize the importance of the timely undertaking of processes outlined in this appendix.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-74",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding: Salary Protection",
+    "part": "Appendix H",
+    "division": "",
+    "heading": "",
+    "text": "General\n- This memorandum of understanding cancels and replaces the memorandum of understanding entered into between the Treasury Board and the Public Service of Alliance of Canada on June 9, 1978.\n- This memorandum of understanding shall remain in effect until amended or cancelled by mutual consent of the parties.\n**\n- This memorandum of understanding supersedes the Directive on Terms and Conditions of Employment where the directive is inconsistent with the memorandum of understanding.\n- Where the provisions of any collective agreement differ from those set out in the memorandum of understanding, the conditions set out in the memorandum of understanding shall prevail.\n- This memorandum of understanding will form part of all collective agreements to which the Public Service Alliance of Canada and Treasury Board are parties, with effect from December 13, 1981.\nPart I\nPart I of this memorandum of understanding shall apply to the incumbents of positions which will be reclassified to a group and/or level having a lower attainable maximum rate of pay after the date this memorandum of understanding becomes effective.\nNote: The term “attainable maximum rate of pay” means the rate attainable for fully satisfactory performance in the case of levels covered by a performance pay plan or the maximum salary rate in the case of all other groups and levels.\n- Prior to a position being reclassified to a group and/or level having a lower attainable maximum rate of pay, the incumbent shall be notified in writing.\n**\n- Downward reclassification notwithstanding, an encumbered position shall be deemed to have retained for all purposes the former group and level. In respect to the pay of the incumbent, this may be cited as Salary Protection Status and subject to section 3(b) below shall apply until the position is vacated or the attainable maximum of the reclassified level, as revised from time to time, becomes greater than that applicable, as revised from time to time, to the former classification level. Determination of the attainable maximum rates of pay shall be in accordance with the Directive on Terms and Conditions of Employment\n- The Employer will make a reasonable effort to transfer the incumbent to a position having a level equivalent to that of the former group and/or level of the position. In the event that an incumbent declines an offer of transfer to a position as in (a) above in the same geographic area, without good and sufficient reason, that incumbent shall be immediately paid at the rate of pay for the reclassified position.\n- Employees subject to section 3, will be considered to have transferred (as defined in the Directive on Terms and Conditions of Employment) for the purpose of determining increment dates and rates of pay.\nPart II\nPart II of the memorandum of understanding shall apply to incumbents of positions who are in holding rates of pay on the date this memorandum of understanding becomes effective.\n- An employee whose position has been downgraded prior to the implementation of this memorandum and is being paid at a holding rate of pay on the effective date of an economic increase and continues to be paid at that rate on the date immediately prior to the effective date of a further economic increase, shall receive a lump-sum payment equal to one hundred per cent (100%) of the economic increase for the employee’s former group and level (or where a performance pay plan applied to the incumbent, the adjustment to the attainable maximum rate of pay) calculated on his annual rate of pay.\n- An employee who is paid at a holding rate on the effective date of an economic increase, but who is removed from that holding rate prior to the effective date of a further economic increase by an amount less than he would have received by the application of paragraph 1 of Part II, shall receive a lump-sum payment equal to the difference between the amount calculated by the application of paragraph 1 of Part II and any increase in pay resulting from his removal from the holding rate.\nSigned at Ottawa, this 9th day of the month of February 1982.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-75",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Archived Provisions for the Elimination of Severance Pay for Voluntary Separations (Resignation and Retirement)",
+    "part": "Appendix I",
+    "division": "",
+    "heading": "",
+    "text": "This appendix is to reflect the language agreed to by the Employer and the Public Service Alliance of Canada for the elimination of severance pay for voluntary separations (resignation and retirement) on March 17, 2014. These historical provisions are being reproduced to reflect the agreed language in cases of deferred payment.\nArticle 61\nSeverance pay\nEffective March 17, 2014, paragraphs 61.01(b) and (d) are deleted from the collective agreement.\n61.01 Under the following circumstances and subject to clause 61.02, an employee shall receive severance benefits calculated on the basis of the weekly rate of pay to which he or she is entitled for the classification prescribed in his or her certificate of appointment on the date of his or her termination of employment.\n- Layoff On the first (1st) layoff, for the first (1st) complete year of continuous employment two (2) weeks’ pay, or three (3) weeks’ pay for employees with ten (10) or more and less than twenty (20) years of continuous employment, or four (4) weeks’ pay for employees with twenty (20) or more years of continuous employment, plus one (1) week’s pay for each additional complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365). On the second (2nd) or subsequent layoff, one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), less any period in respect of which the employee was granted severance pay under subparagraph (a)(i).\n- Resignation On resignation, subject to paragraph 61.01(d) and with ten (10) or more years of continuous employment, one half (1/2) week’s pay for each complete year of continuous employment, to a maximum of twenty-six (26) years, with a maximum benefit of thirteen (13) weeks’ pay.\n- Rejection on probation On rejection on probation, when an employee has completed more than one (1) year of continuous employment and ceases to be employed by reason of rejection during a probationary period, one (1) week’s pay.\n- Retirement On retirement, when an employee is entitled to an immediate annuity under the Public Service Superannuation Act or when the employee is entitled to an immediate annual allowance under the Public Service Superannuation Act , or when a part-time employee who regularly works more than thirteen decimal five (13.5) but less than thirty (30) hours a week and who, if he or she were a contributor under the Public Service Superannuation Act , would be entitled to an immediate annuity thereunder or who would have been entitled to an immediate annual allowance if he or she were a contributor under the Public Service Superannuation Act , a severance payment in respect of the employee’s complete period of continuous employment, comprised of one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), to a maximum of thirty (30) weeks’ pay.\n- Deat h If an employee dies, there shall be paid to the employee’s estate a severance payment in respect of the employee’s complete period of continuous employment, comprised of one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), to a maximum of thirty (30) weeks’ pay, regardless of any other benefit payable.\n- Termination for cause for reasons of incapacity or incompetence When an employee has completed more than one (1) year of continuous employment and ceases to be employed by reason of termination for cause for reasons of incapacity pursuant to paragraph 12(1)(e) of the Financial Administration Act , one (1) week’s pay for each complete year of continuous employment, to a maximum of twenty-eight (28) weeks. When an employee has completed more than ten (10) years of continuous employment and ceases to be employed by reason of termination for cause for reasons of incompetence pursuant to paragraph 12(1)(d) of the Financial Administration Act , one (1) week’s pay for each complete year of continuous employment, to a maximum of twenty-eight (28) weeks.\n61.02 Severance benefits payable to an employee under this article shall be reduced by any period of continuous employment in respect of which the employee was already granted any type of termination benefit. Under no circumstances shall the maximum severance pay provided under clause 61.01 be pyramided.\nFor greater certainty, payments made pursuant to clauses 61.04 to 61.07 or similar provisions in other collective agreements shall be considered as a termination benefit for the administration of clause 61.02.\n61.03 Appointment to a separate agency\nAn employee who resigns to accept an appointment with an organization listed in Schedule V of the Financial Administration Act shall be paid all severance payments resulting from the application of paragraph 61.01(b) (prior to March 17, 2014) or clauses 61.04 to 61.07 (commencing on March 17, 2014).\n61.04 Severance termination\n- Subject to clause 61.02 above, indeterminate employees on March 17, 2014, shall be entitled to a severance termination benefit equal to one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), to a maximum of thirty (30) weeks.\n- Subject to clause 61.02 above, term employees on March 17, 2014, shall be entitled to a severance termination benefit equal to one (1) week’s pay for each complete year of continuous employment, to a maximum of thirty (30) weeks.\nTerms of payment\n61.05 Options\nThe amount to which an employee is entitled shall be paid, at the employee’s discretion, either:\n- as a single payment at the rate of pay of the employee’s substantive position as of March 17, 2014, or\n- as a single payment at the time of the employee’s termination of employment from the core public administration, based on the rate of pay of the employee’s substantive position at the date of termination of employment from the core public administration, or\n- as a combination of (a) and (b), pursuant to paragraph 61.06(c).\n61.06 Selection of option\n- The Employer will advise the employee of his or her years of continuous employment no later than three (3) months following the official date of signing of the collective agreement.\n- The employee shall advise the Employer of the term of payment option selected within six (6) months from the official date of signing of the collective agreement.\n- The employee who opts for the option described in paragraph 61.05(c) must specify the number of complete weeks to be paid out pursuant to paragraph 61.05(a) and the remainder to be paid out pursuant to paragraph 61.05(b).\n- An employee who does not make a selection under paragraph 61.06(b) will be deemed to have chosen option paragraph 61.05(b).\n61.07 Appointment from a different bargaining unit\nThis clause applies in a situation where an employee is appointed into a position in the FB bargaining unit from a position outside the FB bargaining unit where, at the date of appointment, provisions similar to those in paragraphs 61.01(b) and (d) are still in force, unless the appointment is only on an acting basis.\n- Subject to clause 61.02 above, on the date an indeterminate employee becomes subject to this agreement after March 17, 2014, he or she shall be entitled to severance payment equal to one (1) week’s pay for each complete year of continuous employment and, in the case of a partial year of continuous employment, one (1) week’s pay multiplied by the number of days of continuous employment divided by three hundred and sixty-five (365), to a maximum of thirty (30) weeks, based on the employee’s rate of pay of his or her substantive position on the day preceding the appointment.\n- Subject to clause 61.02 above, on the date a term employee becomes subject to this agreement after March 17, 2014, he or she shall be entitled to severance termination benefit payable under paragraph 61.05(b), equal to one (1) week’s pay for each complete year of continuous employment, to a maximum of thirty (30) weeks, based on the employee’s rate of pay of his or her substantive position on the day preceding the appointment.\n- An employee entitled to a severance termination benefit under sub paragraph (a) or (b) shall have the same choice of options outlined in clause 61.05; however, the selection of which option must be made within three (3) months of being appointed to the bargaining unit.\n- An employee who does not make a selection under paragraph 64.07(c) will be deemed to have chosen 64.05(b).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-76",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Agreement with Respect to Leave for Alliance Business: Cost Recovery",
+    "part": "Appendix J",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum is to give effect to an agreement reached between the Treasury Board (the Employer) and the Public Service Alliance of Canada (the Alliance) to implement a system of cost recovery for leave for Union business.\nThe elements of the new system are as follows:\n- Recoverable paid leave for Union business for periods of up to 3 months of continuous leave per year;\n- Cost recovery will be based on actual salary costs during the leave period, to which a percentage of salary, agreed to by the parties, will be added;\n- The Employer will pay for all administration costs associated with the operation of this system.\nThe surcharge will be based on average expected costs incurred by the Employer for payroll taxes, pensions and supplementary benefits during the operation of the program as described above, calculated according to generally accepted practices.\nNotwithstanding anything else in this agreement, and as an overarching principle, it will not include costs for benefits that would otherwise be paid by the Employer during an equivalent period of leave without pay. The consequences of the implementation of clause 14.14 will be cost neutral for the Employer in terms of compensation costs, and will confer neither a substantial financial benefit, nor a substantially increased cost, on the Employer.\nAs per clause 14.14 of this collective agreement, effective on date of signing:\n- Leave granted to an employee under clauses 14.02, 14.09, 14.10, 14.12 and 14.13 of the collective agreement will be with pay;\n- The Alliance will reimburse the Employer for the salary and benefit costs of the employee during the period of approved leave with pay according to the terms established by this agreement.\nThis MOU confirms the terms established by joint agreement between the Employer and the Alliance are as follows:\n- It is agreed that leave with pay granted under the above-noted clauses for Alliance business will be paid for by the Employer effective on the date of signing of this collective agreement, pursuant to this MOU. The Alliance shall then compensate the Employer by remitting an amount equivalent to the actual gross salary paid for each person-day, in addition to which shall also be paid the Employer by the Alliance an amount equal to six per cent (6%) of the actual gross salary paid for each person-day, which sum represents the Employer’s contribution for the benefits the employee acquired at work as per the terms established in the appendices noted above.\n- On a bimonthly basis and within one hundred and twenty (120) days of the end of the relevant period of leave, the hiring department/agency will invoice the Alliance or Component for the amount owed to them by virtue of this understanding. The amount of the gross salaries and the number of days of leave taken for each employee will be included in the statement.\n- The Alliance or Component agrees to reimburse the department/agency for the invoice within sixty (60) days of the date of the invoice.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-77",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Mental Health in the Workplace",
+    "part": "Appendix K",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum of understanding is to recognize the ongoing joint commitment of the Treasury Board of Canada (the Employer) to address issues of mental health in the workplace in collaboration with the Public Service Alliance of Canada (the Alliance).\nIn 2015, the Employer and the Alliance entered into a memorandum of understanding with respect to mental health in the workplace as part of the collective agreement which established the Joint Task Force on Mental Health (the Joint Task Force). The terms of this memorandum of understanding have been met.\nThe Employer, based on the work of the Joint Task Force and in collaboration with the Alliance, created the Centre of Expertise on Mental Health in 2017 focused on guiding and supporting federal organizations to successfully implement measures to improve mental health in the workplace by implementing the National Standard of Canada for Psychological Health and Safety in the Workplace (the Standard). To this end, the Centre of Expertise on Mental Health was given and shall continue to have:\n- central, regional and virtual presence;\n- an evolving mandate based on the needs of stakeholders within the federal public service; and\n- a dedicated and long-term funding from Treasury Board.\nTo support the Centre of Expertise on Mental Health, the parties agree to establish a renewed governance structure that includes an Advisory Board.\nThe Advisory Board will be comprised of an equal number of Union and Employer representatives. Each party will be responsible for determining their respective Advisory Board representatives. The Advisory Board will establish terms of reference which may be amended by mutual consent.\nThis memorandum of understanding expires on the expiry date of this collective agreement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-78",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Agreement Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Paid Meal Premium",
+    "part": "Appendix L",
+    "division": "",
+    "heading": "",
+    "text": "All uniformed FB employees shall receive an annual paid meal premium in the amount of $5,000.\nThis annual premium will be paid on a biweekly basis, and it will be subject to the economic increases provided for in the collective agreement. It will be paid only for the periods for which an employee is receiving regular pay (uninterrupted as a result of extended absence from work on leave with pay).\nFor the purposes of this appendix, uniformed FB employees includes employees performing the duties of Border Services Officer Trainee, Border Services Officer, Inland Enforcement Officer, Criminal Investigations Officer, Intelligence Officer, Border Services Instructors and Targeting Officers.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-79",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to an Annual Allowance for Non-Uniformed Employees",
+    "part": "Appendix M",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum is to give effect to the understanding reached between the Treasury Board of Canada (the Employer) and the Public Service Alliance of Canada (the Alliance) in negotiations for the renewal of the collective agreement covering the Border Services (FB) bargaining unit.\nIncumbents of non-uniformed FB positions (i.e., FB employees not in receipt of the paid meal premium) who are members of the bargaining unit on the date of signing of the collective agreement shall be eligible to receive an annual allowance of one thousand ($1,000) dollars for the performance of their duties.\nFor subsequent years thereafter, incumbents of non-uniformed FB positions on September 1st of the respective year, will be eligible to receive an annual allowance of one thousand ($1,000) for the performance of their duties.\nPart-time employees shall be entitled to the allowance on a pro-rata basis.\nPayment will be issued according to implementation timelines as per Appendix D: Memorandum of Understanding with Respect to Implementation of the Collective Agreement.\nThis memorandum of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-80",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Agreement Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to the Grievance Procedure",
+    "part": "Appendix N",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum of agreement is to give effect to the agreement reached between the Treasury Board of Canada (the Employer) and the Public Service Alliance of Canada (the Alliance) to reduce the levels of the grievance process from 4 levels to 3 levels.\nThe parties agree that the Employer requires 180 days from the signing of the collective agreement to make the necessary changes to the process.\nThe parties agree that once the 3-level process is established, new and existing grievances will follow the 3-level process.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-81",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Letter of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Workplace Culture",
+    "part": "Appendix O",
+    "division": "",
+    "heading": "",
+    "text": "This letter of understanding is to give effect to the agreement reached between the Treasury Board of Canada (the Employer) and the Public Service Alliance of Canada (the Alliance) regarding the creation of a joint working committee to examine and strengthen Workplace Culture within the CBSA.\nBoth parties share the objective of creating and maintaining healthy work environments for all employees and agree to establish a joint committee, co-chaired by a representative from each party, to discuss and identify potential opportunities and considerations to improve the workplace culture within the CBSA.\nThe joint committee will meet within 30 days of the ratification of the tentative agreement to commence its work. This timeline may be extended on mutual agreement between the parties.\nThis letter of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-82",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Gender-Inclusive Language",
+    "part": "Appendix P",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum of understanding (MOU) is to give effect to the agreement reached between the Treasury Board of Canada (the Employer) and the Public Service Alliance of Canada (the Alliance) regarding the review of language in the FB collective agreement.\nThe parties commit to establishing a Joint Committee, in collaboration with the EB, PA, SV and TC groups, to review the collective agreements to render the language more gender-inclusive in both official languages. The parties agree that any changes in language will not result in changes in application, scope or value.\nTo support this review and for purposes of consistency in the federal public service, the Employer will share with the Alliance tools and an approach previously developed to integrate gender-inclusive language into collective agreements.\nThe Joint Committee will be comprised of an equal number of representatives from the Employer and the Alliance. The Joint Committee will meet within ninety (90) days of the signing of the collective agreement and will endeavour to finalize the review and report to their principals by June 20, 2024. This timeline may be extended by mutual agreement.\nThis memorandum of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-83",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Agreement Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to a Joint Review on Employment Equity, Diversity and Inclusion Training and Informal Conflict Management Systems",
+    "part": "Appendix Q",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum of understanding is to give effect to the agreement reached between the Treasury Board (the Employer) and the Public Service Alliance of Canada (the Alliance).\nThe parties recognize the importance of a public service culture that fosters employment equity, diversity and inclusion (EEDI); one where all public service employees have a sense of belonging, and where difference is embraced as a source of strength.\nThe parties also recognize the importance of an inclusive informal conflict resolution experience where employees feel supported, heard and respected.\nTo that end, the parties commit to establish a Joint Committee, in collaboration with the EB, PA, SV and TC groups, to be co-chaired by the Employer and the Alliance who will guide the work of the Committee. The Committee will be comprised of an equal number of representatives of the Employer and the Alliance. Both parties will endeavour to ensure that the membership of the Committee reflects the diversity of the workforce.\nThe Committee shall meet within thirty (30) days of the ratification of the tentative agreement to establish the terms of reference and establish the frequency of meetings. Subject to the Co-Chairs’ pre-approval, subject-matter experts (SMEs) may be resourced by the Employer and invited to contribute to the discussions, as required. They may also consider inviting representatives from the Joint Employment Equity Committee (JEEC) of the National Joint Council (NJC) to contribute to its work.\n- The Committee will review existing training courses related to EEDI which are currently available to employees in the core public administration (CPA) in order to: Create an inventory of existing training courses; Identify potential training gaps in the inventory of existing training courses and possible options to address them;\n- To ensure employees are fully aware of training opportunities available to them during their normal hours of work, the Committee will make recommendations on options to promote available EEDI training courses to employees.\n- Recognizing that the informal conflict management approach is a pillar of workplace harassment and violence prevention, the Committee will review existing informal conflict management systems (ICMS) currently available to employees of the CPA to: identify the specific needs for ICMS in departments or organizations; draw from existing research and best practices with regards to ICMS that take into consideration EEDI to make recommendations on measures to improve upon ICMS in the CPA.\nThe parties will endeavour to finalize the review and present the work of the Committee to their principals within one (1) year. This timeline may be extended by mutual agreement.\nThis memorandum of understanding expires on the expiry date of this collective agreement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-84",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to a Joint Committee on Technological Change",
+    "part": "Appendix R",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum of understanding is to give effect to the understanding reached between the Treasury Board and the PSAC with respect to the establishment of a technological change joint committee (subcommittee of the CBSA/CIU national labour management executive committee).\nThe parties are committed to engaging in meaningful discussions and consultation with respect to proposed technological changes (see Article 24). The committee will meet on a quarterly basis. If required and by mutual agreement, the parties may also meet on an ad hoc basis.\nBy way of this MOU, this committee will be established no later than six (6) months following the signing of the collective agreement.\nThis memorandum of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-85",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Hearings Officers",
+    "part": "Appendix S",
+    "division": "",
+    "heading": "",
+    "text": "The parties agree that incumbents of Hearings Officer positions at the FB-05 group and level shall be eligible to receive an annual allowance of $500 subject to the following conditions:\n- An employee in a position outlined above shall be paid the annual allowance on a biweekly basis for each calendar month for which they receive at least seventy-five (75) hours’ pay.\n- Part-time employees shall be entitled to the allowance on a pro-rata basis.\n- This allowance does not form part of an employee’s salary.\n- Payment will be issued according to implementation timelines as per Appendix D: Memorandum of Understanding with Respect to Implementation of the Collective Agreement.\nThis memorandum of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-86",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board of Canada and the Public Service Alliance of Canada with Respect to Plain Clothes",
+    "part": "Appendix T",
+    "division": "",
+    "heading": "",
+    "text": "Employees involved in conducting covert duties are entitled to be reimbursed up to a maximum of five hundred dollars ($500) once in the calendar year for the purchase of plain clothing, subject to the following conditions:\n- Eligible employees include incumbents of the following positions: Inland Enforcement Officer at the FB-03 group and level, Intelligence Officer at the FB-04 group and level, or Criminal Investigator at the FB-05 group and level.\n- If employees are incumbents of the noted positions for less than the calendar year, but for a continuous period totalling one calendar month (30 days) or more in that year, they are entitled to be reimbursed up to the pro-rated amount of the maximum reimbursement.\n- As a condition for reimbursement, employees must provide receipt(s) upon completion of the calendar year.\n- Payment will be issued according to implementation timelines as per Appendix D: Memorandum of Understanding with Respect to Implementation of the Collective Agreement.\nThis memorandum of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-87",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Memorandum of Understanding Between the Treasury Board and the Public Service Alliance of Canada with Respect to Maternity and Parental Leave Without Pay",
+    "part": "Appendix U",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum of understanding (MOU) is to give effect to the agreement reached between the Treasury Board (the Employer) and the Public Service Alliance of Canada (the Alliance) regarding the review of language under the maternity leave without pay and parental leave without pay articles in the FB collective agreements.\nThe parties commit to establishing a Joint Committee, in collaboration with the EB, PA, SV and TC groups, to review the maternity leave without pay and parental leave without pay provisions to identify opportunities to simplify the language. The parties agree that the opportunities identified will not result in changes in application, scope or value.\nThe Joint Committee will also compare the interactions between the collective agreements and the Employment Insurance Program and Québec Parental Insurance Plan.\nThe Joint Committee will be comprised of an equal number of representatives from the Employer and the Alliance. The Joint Committee will meet within ninety (90) days of the signing of the collective agreement and will endeavour to finalize the review and present the work of the Joint Committee to their principals within one (1) year from the signing of this collective agreement. This timeline may be extended by mutual agreement.\nThis memorandum of understanding expires on June 20, 2026.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  },
+  {
+    "id": "agreement-FB-88",
+    "doc_type": "agreement",
+    "act_code": "FB",
+    "act_short": "FB Agreement",
+    "act_name": "FB Group Collective Agreement (Border Services)",
+    "section": "",
+    "marginal_note": "Letter of Understanding on Shift Scheduling",
+    "part": "Appendix V",
+    "division": "",
+    "heading": "",
+    "text": "This letter of understanding is to give effect to the understanding reached between the Employer and the Public Service Alliance of Canada in respect of employees in the Border Services (FB) bargaining unit.\nThe parties agree to establish a joint committee to pursue further discussion concerning line selection issues raised in negotiations. The parties agree to establish said committee within ninety (90) days of the signing of the collective agreement.\nThis letter of understanding expires on June 20, 2026.\n© His Majesty the King in Right of Canada, represented by the President of the Treasury Board, 2024, ISSN: 978-0-660-77067-3",
+    "history": "",
+    "last_amended": "",
+    "current_to": "2026-06-20",
+    "citation": "FB Collective Agreement",
+    "source_url": "https://www.canada.ca/en/treasury-board-secretariat/topics/pay/collective-agreements/fb.html"
+  }
+]
\ No newline at end of file
diff --git a/data/processed/directives.json b/data/processed/directives.json
new file mode 100644
index 0000000000000000000000000000000000000000..ed69f818d7142fae07555d5b9fe1cffe8b5bbbca
--- /dev/null
+++ b/data/processed/directives.json
@@ -0,0 +1,5960 @@
+[
+  {
+    "id": "directive-d1-1",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "Collective agreement",
+    "marginal_note": "Collective agreement",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is deemed to be part of collective agreements between the parties to the National Joint Council, and employees are to be afforded ready access to this directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-2",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "Grievance procedure",
+    "marginal_note": "Grievance procedure",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In cases of alleged misinterpretation or misapplication arising out of these directives, the grievance procedure, for all represented employees, within the meaning of the Public Service Labour Relations Act , will be in accordance with Section 14.0 of the National Joint Council By-Laws . For unrepresented employees, the departmental grievance procedure applies. (revised April 1, 2005)",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-3",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "Effective date",
+    "marginal_note": "Effective date",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive became effective January 16, 1987, and was amended further to the Public Service Reform Act to reflect the new definition of employee which became effective June 1, 1993.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-4",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "Purpose",
+    "marginal_note": "Purpose",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive sets forth the conditions under which employees are eligible for the bilingualism bonus.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-5",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "Application",
+    "marginal_note": "Application",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The directive applies to departments, agencies and Crown corporations listed in Schedules I and IV of the Financial Administration Act, as well as to the National Research Council and the Canadian Institutes of Health Research (revised January 23, 2006)",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-6",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "Definitions",
+    "marginal_note": "Definitions",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Acting assignment ( Affectation intérimaire ) - means a compensation mechanism for employees temporarily performing higher level duties. It occurs when an employee is required to substantially perform the duties of a higher position for at least the qualifying period stipulated by the relevant collective agreement, or applicable terms and conditions directives.\nBilingualism bonus ( Prime au bilinguisme ) - means a sum of money paid to eligible employees occupying bilingual positions.\nBilingual position ( Poste bilingue ) - means a position for which there is a clear requirement for the use of both official languages by the incumbent in the performance of the duties of the position. The identification of a position as bilingual is done in accordance with Treasury Board criteria.\nLinguistic profile ( Profil linguistique ) - means a coded summary which represents the second language proficiency required for a bilingual position in each official language. In each of three language skills (reading, writing and oral interaction), a level of proficiency is indicated.\nOther assignment ( Autre affectation ) - means a situation where an employee is required to substantially perform temporarily the duties of a position of the same pay level.\nSecond Language Evaluation (SLE) ( Évaluation de langue seconde (ELS) ) - means an examination administered and scored by the Public Service Commission (or departments on its behalf), to establish a candidate's proficiency in his/her second language in a work-related context, in each of the three following skills: reading, writing and oral interaction. Note: In 1984, the SLE replaced the Language Knowledge Examination (LKE). Results on the LKE (or the Special Evaluation) which are still valid are recognized for the present confirmation directive purposes.\nSpecial assignment ( Affectation spéciale ) - means an assignment usually longer than one year (such as CAP or long-term detachments), for which there is usually a specific agreement between management and the employee stipulating that, at the end of the assignment(s) the employee will not return to perform his/her former duties.\nWritten notice ( Avis écrit ) - means a written notice sent by a manager to an employee informing him/her of a test failure or of the re-identification or raised profile of his/her position.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-7",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.1",
+    "marginal_note": "Eligibility",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.1.1 An employee is eligible for the bilingualism bonus from the date on which the Deputy Head certifies that the following conditions are being met:\n(a) the employee occupies a position which has been identified bilingual; and\n(b) the employee has Second Language Evaluation (SLE) results confirming that he/she meets the language requirements of his/her position (or in the case of professional requirements - code \"P\", the employee meets that code at the time of staffing of the position).\n1.1.2 The bilingualism bonus shall not be payable to the following:\n(a) employees in the Translation Group, unless their positions are identified bilingual for reasons other than translation;\n(b) employees who continue to receive the frozen ST bilingual differential, under conditions specified in section 1.7 of this directive;\n(c) employees who are classified in the Executive Group of the Management Category. However, all EX equivalents are eligible for the bonus, provided that they meet the eligibility conditions (for equivalences, see Personnel Management Manual (PMM), Volume 2, Chapter 2-2, Appendix A, Amendment 86-3);\n(d) persons appointed by Governor in Council;\n(e) persons locally engaged outside Canada;\n(f) persons ordinarily working one-third or less of the normal working hours for the same group and category;\n(g) persons employed on a temporary basis for three months or less; and\n(h) persons under professional or personal service contracts.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-8",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.2",
+    "marginal_note": "Failures - Responsibilities",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.2.1 If the results of an SLE show that an employee does not meet the linguistic requirements of his/her position, the department will provide written notice that he/she will cease to receive the bonus two months after the date of written notice. The written notice shall be given within 10 working days from the date of the decision. Negative test results create responsibilities on the part of managers and employees.\nDepartments\n1.2.2 As a first step, it is incumbent on departments or agencies to review the linguistic identification of the position in terms of the real requirements of the position, and the bilingual capacity of the work unit.\n1.2.3 Departments and agencies will re-identify the position as unilingual if the requirements can be effectively absorbed by the work unit.\n1.2.4 If the position must remain bilingual, it is incumbent upon the department or agency to provide the bilingual services by other means.\nEmployees\n1.2.5 The employee who did not succeed in establishing that he/she still meets the language requirements of his/her position may remain in his/her position.\n1.2.6 The employee may seek a review of SLE testing results in accordance with the Public Service Commission administrative recourse mechanisms.\n1.2.7 The employee whose position remains bilingual may become re-eligible for the bonus and may have recourse to language training at public expense according to the terms set out in section 1.10 of the directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-9",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.3",
+    "marginal_note": "Other bonus situations",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.3.1 If the language profile of a bilingual position is raised:\n(a) payment of the bonus continues if the employee meets the higher linguistic profile;\n(b) if the employee does not meet the new linguistic profile of the position, payment of the bonus ceases two months after the written notice;\n(c) language training would be available in accordance with the directive in force.\n1.3.2 An employee must be notified within ten (10) working days of a management decision:\n- to raise the proficiency profile of a bilingual position occupied by the employee, where the incumbent is in receipt of the bonus; or\n- to re-identify a position from bilingual to unilingual where the incumbent is in receipt of the bonus.\n1.3.3 When a bilingual position is re-identified as unilingual, payment of the bonus ceases two months after the employee is notified, or two months after the position is re-identified, whichever comes later.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-10",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.4",
+    "marginal_note": "Assignments",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.4.1 An employee who receives the bonus and who is temporarily assigned to another bilingual position shall continue to receive the bonus, regardless of the linguistic profile of the new position (or functions). However, the bonus ceases in the case of acting assignments in the executive group (EX) of the management category with the exception of EX equivalents.\n1.4.2 An employee who receives the bonus and who is temporarily assigned to a unilingual position shall continue to receive the bonus only if the basic monthly salary of the new position is less than, or equal to, the basic monthly salary of the regular position plus the bonus.\n1.4.3 Employees on special assignment will receive the bonus if they meet the language requirements of the bilingual position (or functions) to which they are assigned.\n1.4.4 Employees on Interchange Canada Program assignments to organizations outside the federal Public Service will continue to receive the bilingualism bonus if they have been in receipt of the bilingualism bonus immediately prior to beginning the assignment, and if a senior official of the host organization specifies in writing that the assignees are required to use both official languages on an on-going basis during the assignments.\n1.4.5 An employee receiving the bonus who is required to perform temporarily most of the duties of a position that has the same pay level continues to receive the bonus, regardless of the linguistic identification and profile of the position.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-11",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.5",
+    "marginal_note": "Leave",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.5.1 An employee is entitled to the bonus applicable to his/her substantive position when on paid leave but not when he/she is on educational or sabbatical leave.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-12",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.6",
+    "marginal_note": "Term employees",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.6.1 An individual appointed to a bilingual position for a specified term exceeding three months, shall receive the bilingualism bonus from the date of appointment.\n1.6.2 An individual appointed to a bilingual position for a term of three months or less is not entitled to the bonus.\n1.6.3 An individual appointed to a bilingual position for a term of three months or less who remains in a bilingual position beyond the three-month period, shall receive the bonus for the period in excess of three months.\n1.6.4 An employee who receives the bonus and who is appointed, without a break in service, to another bilingual term position continues to receive the bonus regardless of the duration of the term position.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-13",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.7",
+    "marginal_note": "ST differential",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.7.1 The Treasury Board directive relative to the payment of the seven per cent differential to the Secretariat, Stenographic and Typing Group was rescinded October 15, 1977, and the seven per cent differential was frozen on that date. As long as they occupy the same bilingual positions in the ST group and meet the eligibility criteria described in section 1.1, members of that group who received the seven per cent differential before October 15, 1977, continue to be entitled to it or to the bonus, whichever is greater.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.7",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-14",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.8",
+    "marginal_note": "Payment",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.8.1 The bilingualism bonus consists of an annual payment of $800, calculated on a monthly basis and paid on the same basis as regular pay.\n1.8.2 An eligible employee shall be entitled to receive the bilingualism bonus for the full month for any month in which the employee receives a minimum of ten (10) days' pay in a position(s) to which the bilingualism bonus applies.\n1.8.3 Part-time employees who work more than one-third of the normal period are paid the bonus on a prorata basis to be calculated in reference to the normal hours these employees are expected to work.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.8",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-15",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.9",
+    "marginal_note": "Pay considerations",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.9.1 The bilingualism bonus is considered part of an employee's salary only in respect of the following:\n(a) Public Service Superannuation Act\n(b) Public Service Disability Insurance Plan\n(c) Canada Pension Plan\n(d) Quebec Pension Plan\n(e) Unemployment Insurance\n(f) Government Employees' Compensation Act\n(g) Flying Accident Compensation Regulations\n(h) Supplementary Retirement Benefit Act\n(i) Supplementary Death Benefit\n(j) Long-Term Disability Insurance\n(k) Public Service Management Insurance Plan\n(l) Quebec Health Insurance Plan\n(m) Federal and Provincial Income Taxes.\n1.9.2 The bilingualism bonus is not considered part of an employee's salary nor is it used to compute an employee's salary entitlements for the following:\n(a) Transfer\n(b) Promotion\n(c) Overtime Calculation\n(d) Severance Pay\n(e) Pay in Lieu of Unfulfilled Surplus Period\n(f) Demotion\n(g) Payment of unused vacation leave on layoff, resignation or retirement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.9",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-16",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.10",
+    "marginal_note": "Reinstatement of the bonus",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.10.1 An employee who has ceased to receive the bilingualism bonus whose position remains bilingual could become eligible again. Such eligibility would require a personal commitment as well as sustained individual efforts on the part of the employee. In addition, a special measure as described in 1.11.2 will be taken by the employer in order to support the employee's commitment and efforts.\n1.10.2 Rotational foreign service officers and other employees, while on posting abroad are excluded from those measures of reinstatement.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.10",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-17",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.11",
+    "marginal_note": "Reinstatement procedures",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.11.1 It is incumbent on the employee, subject to the approval of the manager, to determine the most appropriate way to regain his/her knowledge of the second language.\n1.11.2 Access to language training during working hours will be authorized up to a maximum of 200 hours for an employee already trained at government expense for a similar level. These hours of language training will not be calculated against the maximum number of hours allotted during an employee's career. However, this special measure can only apply once during the career of an employee for the same linguistic profile.\n1.11.3 Initiatives will have to be taken by the employee who remains in the same position to use his/her knowledge of the second language in the workplace, and the employee will not be allowed to take the SLE again for the purpose of receiving the bonus before one year following the date of the unsuccessful test.\n1.11.4 In cases where an employee takes an SLE for a purpose other than the bonus (for example, staffing) and whose test results confirm that he/she meets the language requirements of his/her substantive position, the bonus will be reinstated effective from the date of test confirmation.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.11",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-18",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.12",
+    "marginal_note": "Accountability",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.12.1 The Treasury Board Secretariat is responsible for policies on the bilingualism bonus, and is accountable to Treasury Board for the soundness and relevance of these policies.\n1.12.2 More specifically, the Treasury Board Secretariat is responsible for:\n(a) developing and reviewing policies governing employees' eligibility for the bilingualism bonus, including exceptions;\n(b) developing procedures concerning the ability of employees to meet the language requirements of their bilingual positions on a continuing basis, in accordance with policies regarding entitlements to the bilingualism bonus; and\n(c) setting up control mechanisms regarding payment of the bonus to Public Service employees.\n1.12.3 The Public Service Commission is responsible for the development of second language evaluation tests and for establishing and implementing policies regarding the application and administration of these tests.\n1.12.4 More specifically, with respect to the bilingualism bonus, the Public Service Commission is responsible for:\n(a) developing tests to measure whether candidates meet the second language profile of their positions; and\n(b) assessing the second language proficiency of public servants where departments are not authorized to do so.\n1.12.5 Deputy Heads are responsible for authorizing payment of the bonus to their employees in accordance with established policies and guidelines, and are accountable to their Minister and to Treasury Board for the proper administration of affairs concerning the bilingualism bonus. In addition, those who have accepted delegated language assessment authority are expected to exercise it to the maximum practicable extent.\n1.12.6 More specifically, Deputy Heads are responsible for ensuring that:\n(a) employees are certified, by means of valid second language test results, as still meeting the language requirements of their positions, according to the procedures set out in section 1;\n(b) employees are informed of policies related to the bilingualism bonus;\n(c) payment of the bilingualism bonus is initiated or stopped in accordance with established policies and procedures; and\n(d) those employees concerned are notified of such changes as the raising of linguistic profiles of positions, the re-identification of positions from bilingual to unilingual or vice-versa.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.12",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-19",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.13",
+    "marginal_note": "Directive administration",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.13.1 The Treasury Board Secretariat will periodically evaluate the bilingualism bonus directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.13",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d1-20",
+    "doc_type": "directive",
+    "act_code": "d1",
+    "act_short": "Bilingualism Bonus Directive",
+    "act_name": "NJC Bilingualism Bonus Directive",
+    "section": "1.14",
+    "marginal_note": "Enquiries",
+    "part": "Directive",
+    "division": "",
+    "heading": "",
+    "text": "1.14.1 All enquiries relating to this directive should be directed to the departmental director of Official Languages or the departmental senior official in charge of the Official Languages Program who may, if necessary, contact the Official Languages and Employment Equity Branch of the Treasury Board Secretariat.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 1993",
+    "citation": "Bilingualism Bonus Directive, s. 1.14",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d1/en"
+  },
+  {
+    "id": "directive-d2-1",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Principles",
+    "marginal_note": "Principles",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following principles were developed jointly by the bargaining agent representatives and the employer representatives to the National Joint Council. These principles are the cornerstone that shall guide the parties in establishing fair and reasonable commuting assistance practices across the public service.\nTrust – foster an environment that allows employees, bargaining agents and management to work together to develop mutually acceptable solutions.\nFlexibility – create an environment where management decisions respect the duty to accommodate, best respond to employees’ needs and interests, and consider operational requirements in the determination of commuting assistance arrangements.\nRespect – create a sensitive and supportive environment and recognize employees in a professional manner while supporting employees, their families, their health and safety in the context of this directive.\nTransparency – ensure consistent, fair and equitable application of this directive and its practices.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-2",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Collective agreement",
+    "marginal_note": "Collective agreement",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is deemed to be part of collective agreements between the parties represented on the National Joint Council and employees are to be afforded ready access to this directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-3",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Grievance procedure",
+    "marginal_note": "Grievance procedure",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act will be in accordance with section 15 of the National Joint Council By‑Laws. For unrepresented employees, the departmental or agency grievance procedure applies.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-4",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Effective date",
+    "marginal_note": "Effective date",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is effective on October 1, 2020.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-5",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Purpose",
+    "marginal_note": "Purpose",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Commuting assistance is provided to help defray excessive costs incurred in employees' daily travel to and from the regularly assigned worksite on the days when they are required by management to report for work and so report and to facilitate the recruitment and retention of staff delivering government programs at these remote worksites.\nNormally, employees are expected to report for work at their own expense since they are free to choose where they will live. However, for some worksites, there are no reasonably close suitable residential communities. Consequently, some employees may be subject to higher transportation costs.\nThe Canadian Human Rights Act and the Treasury Board Policy on the Duty to Accommodate Persons with Disabilities in the Federal Public Service, as amended from time to time, apply to this directive. Decisions and practices flowing from this directive shall be inclusive and barrier free. For instance, it is the employer's duty to ensure that the employee with a disability(ies) is fully accommodated to the point of undue hardship.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-6",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Application",
+    "marginal_note": "Application",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive applies to all employees at a worksite where commuting assistance has been authorized, and does not apply:\n- to additional kilometres driven for personal reasons (e.g. the transportation of children to school or day-care);\n- to those employees who normally take public transportation to and from the worksite and who are unable to do so because of an interruption in service caused by a work stoppage of the public transportation employees;\n- to transportation to and from a place of work other than the regularly assigned worksite or between the worksite and another place of work;\n- where adequate public transportation operates between a worksite and a suitable residential community, irrespective of the distance criteria;\n- to those employees who ride as a passenger in a vehicle where another employee is eligible and claiming the assistance; or\n- to employees who, when they are assigned to the worksite, decline without compelling reason, in the opinion of the deputy head, a written offer of Crown‑owned or Crown-controlled living accommodation either at or within 16 kilometres from the worksite using the most direct, safe and practical route and choose to reside elsewhere.\nAllowances authorized under the Isolated Posts and Government Housing Directive shall not be construed to include commuting assistance. The criteria outlined in this directive will be used to determine whether commuting assistance will be authorized at isolated posts.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-7",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Definitions",
+    "marginal_note": "Definitions",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In this directive,\nadequate public transportation (transports en commun adéquats) – means public transportation serving the worksite,\n- where the schedule enables employees to report for work at their assigned times and to depart for home within a reasonable time after the end of their scheduled work period;\n- that has the capacity to carry the employees; and\n- that is available to employees at reasonable cost.\ncommuting assistance (aide au transport quotidien) – means the assistance provided to an employee under this directive.\ndepartment (ministère) – means a department or other portion of the public service,\n- listed in Schedules I and IV to the Financial Administration Act; or\n- listed in Schedule V to the Financial Administration Act and which is a member of the National Joint Council of the Public Service of Canada.\ndeputy head (administrateur général) – means the deputy minister or other chief executive officer of a department or agency and includes any employee of the department or agency who has been authorized to act on behalf of the deputy head or chief executive officer for the purposes of this directive.\nemployee (fonctionnaire) – means a person\n- employed in the public service;\n- whose salary is paid out of the Consolidated Revenue Fund; and\n- including a member of the Canadian Forces and the Royal Canadian Mounted Police.\nmajority of the employees (majorité des fonctionnaires) – means 50 per cent or more of the employees at a worksite, excluding those occupying Crown-owned or Crown-leased accommodation that is located at the worksite.\nPublic service ( fonction publique ) – for the purposes of this directive, \"public service\" shall include the same parties and persons outlined in section 1 of the National Joint Council By-Laws.\nsuitable residential community (quartier résidentiel convenable) (refer to Appendix C for guidance) – means a location where,\n- taking the vacancy rate into account, excluding vacant lots, the majority of employees could reside;\n- adequate utilities and educational and commercial facilities are available; and\n- road routes to the worksite are the most direct, safe and practical.\nworksite (lieu de travail) – means the location at or from which employees ordinarily perform the duties of their positions and, in the case of employees whose duties are of an itinerant nature, the actual building to which they return to prepare and/or submit reports, etc., and where other administrative matters pertaining to their employment are conducted.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-8",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.1",
+    "marginal_note": "Criteria",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.1.1 The deputy head will authorize commuting assistance only when:\n- adequate public transportation is not available between a suitable residential community and the worksite; and\n- no suitable residential community is located within a road distance of 16 kilometres from the worksite using the most direct, safe and practical route.\n1.1.2 A community will be deemed to be a suitable residential community:\n- upon the mutual consent of the deputy head and the affected bargaining agents, or\n- if the majority of the employees reside within 16 kilometres of the worksite using the most direct, safe and practical route.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-9",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.2",
+    "marginal_note": "Authorization",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.2.1 Following consultation with the affected bargaining agents, an authorization shall:\n- designate a suitable residential community;\n- specify the type of commuting assistance to be provided; and\n- be limited to the most practical and economical type of commuting assistance.\n1.2.2 Where practical and reasonable, the same type of commuting assistance shall be authorized for employees of all departments at a worksite.\n1.2.3 A deputy head shall consider energy conservation when choosing the type of commuting assistance.\n1.2.4 Where there are a large number of employees at a worksite or where there are a number of suitable residential communities adjacent to the worksite, more than one suitable residential community may be designated.\n1.2.5 A deputy head shall review an authorization referred to in this section at least once each fiscal year and, subject to section 1.5, may continue, modify or revoke it.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-10",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.3",
+    "marginal_note": "More than one Department",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.3.1 When more than one department has employees at a worksite, the deputy heads shall determine collectively, following consultation with the affected bargaining agents:\n- how this directive will be applied and implemented; and\n- what type of commuting assistance will be authorized.\n1.3.2 Where the deputy heads are unable to reach a consensus, the matter may be referred to the National Joint Council for a recommendation. The Treasury Board Secretariat, on the recommendation of the National Joint Council, shall resolve the matter.\n1.3.3 Subject to subsection 1.3.2, the authorization that is given by the deputy head of each department shall conform to the decision.\n1.3.4 While departments may seek to establish cost sharing arrangements, each department shall be responsible for the cost of providing commuting assistance for their employees.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-11",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.4",
+    "marginal_note": "Types of Assistance",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.4.1 Commuting assistance will be provided by the use of Crown-owned vehicles, charter services, taxi pools or the use of privately-owned vehicles.\nPrivate Motor Vehicle\n1.4.2 When a deputy head determines that the use of private motor vehicles is the most practical and economical type of commuting assistance, the rate of commuting assistance shall be the rate as prescribed in Appendix A.\n1.4.3 The amount of commuting assistance to which employees are entitled for each working day they report to work shall be calculated by multiplying the rate:\n- for an employee who resides in a designated suitable residential community, by the shortest return road distance between the worksite and the geographical centre of that designated suitable residential community, using the most direct, safe and practical route, less 32 kilometres; or\n- for an employee who does not reside in a designated suitable residential community, by the lesser of: the shortest return road distance between the worksite and the employee's residence, using the most direct, safe and practical route, less 32 kilometres; and the shortest return road distance between the worksite and the geographical centre of the farthest designated suitable residential community, using the most direct, safe and practical route, less 32 kilometres.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-12",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.5",
+    "marginal_note": "Consultation on Changes",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.5.1 The affected bargaining agents shall be consulted concerning:\n- any proposed change to the type of commuting assistance;\n- any modification to or revocation of commuting assistance; and\n- the effective date of any modification to or revocation of commuting assistance authorized under this directive.\n1.5.2 When commuting assistance is modified or revoked, each employee and affected bargaining agent shall be given written notice of the change. Such change shall be effective on the first day of the third month following employees' receipt of the written notice, or the effective date of the change, whichever is later.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-13",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.6",
+    "marginal_note": "Exceptions",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.6.1 Where deputy heads are of the opinion that they are not permitted by this directive to authorize commuting assistance, either they or the affected bargaining agents may submit the matter to the National Joint Council. The Treasury Board Secretariat may, on the recommendation of the National Joint Council, make a determination.\n1.6.2 The documentation submitted to the National Joint Council shall include a statement:\n- to the effect that consultations have taken place; and\n- identifying the abnormal circumstances supporting a recommendation that commuting assistance be authorized, even though such circumstances clearly lie outside of this Directive.\n1.6.3 Examples of such circumstances are:\n- difficulties in recruiting and retaining employees that are directly attributable to the lack of commuting assistance;\n- the practice of private employers in the area of the worksite;\n- excessive commuting costs;\n- significant alterations to transportation patterns;\n- major changes to operational requirements of the employer; and\n- excessive time spent on public transit.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-14",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "1.7",
+    "marginal_note": "Reporting",
+    "part": "1 Implementation",
+    "division": "",
+    "heading": "",
+    "text": "1.7.1 Each deputy head shall maintain records that may be examined by the Treasury Board Secretariat or form the basis of reports when requested.\n1.7.2 The records shall include:\n- by worksite, a statement of the annual commuting assistance costs, the number of employees who are receiving commuting assistance at the end of the fiscal year and the type of commuting assistance provided;\n- by worksite, the names of other participating departments;\n- a statement and explanation of any changes in the commuting assistance provided from the previous fiscal year, giving the estimated increase or reduction in cost associated with each change;\n- the results of any review referred to in subsection 1.2.5; and\n- the number of situations that were referred to the National Joint Council for a decision and the number that were dealt with within the department.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive, s. 1.7",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-15",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Appendix A – Lower Kilometric Rates",
+    "marginal_note": "Appendix A – Lower Kilometric Rates",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nProvince/Territory Cents/km (taxes included) Alberta 21.0 British Columbia 25.5 Manitoba 22.0 New Brunswick 23.5 Newfoundland and Labrador 24.0 Northwest Territories 29.5 Nova Scotia 23.5 Nunavut 31.5 Ontario 22.5 Prince Edward Island 24.0 Quebec 25.5 Saskatchewan 22.0 Yukon 31.0",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-16",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Appendix B - Non-Exclusive List of Qualified Worksites and Designated Suitable Residential Communities",
+    "marginal_note": "Appendix B - Non-Exclusive List of Qualified Worksites and Designated Suitable Residential Communities",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This appendix was prepared for convenience of reference only.\nLast updated: October 1, 2020\nAppendix B is a non-exclusive list of qualified worksites and designated suitable residential communities. Departments are strongly encouraged to ensure that their Designated Departmental Commuting Assistance Coordinator is kept apprised of all changes to qualified worksites and/or designated suitable residential communities for inclusion in Appendix B.\nAppendix B is updated as required. As such, it may not capture all worksites where commuting assistance is currently authorized.\nQualified Worksites Designated Suitable Residential Communities Departments / Agencies Abercorn, QC Cowansville, QC Canada Border Services Agency Armstrong, QC St-Georges, QC Canada Border Services Agency Atlantic Institution – Renous, NB Miramichi, NB Correctional Service of Canada Bath Institution – Bath, ON Kingston, ON Correctional Service of Canada Big Beaver, SK Coronach, SK Canada Border Services Agency Bloomfield, NB Woodstock, NB Canada Border Services Agency Boissevain, MB Boissevain, MB Canada Border Services Agency; Public Works and Government Services Canada Carievale, SK Carnduff, SK Canada Border Services Agency Cartwright, MB Cartwright & Killarney, MB Canada Border Services Agency Carway, AB Cardston & Lethbridge, AB Canada Border Services Agency; Public Works and Government Services Canada CFAD Rocky Point (CFB) Esquimalt), BC Colwood Corners & Victoria, BC Department of National Defence CFB Shilo, MB Brandon, MB Department of National Defence CFB Suffield, AB Medicine Hat, AB Department of National Defence CFMETR Nanoose (CFB Esquimalt), BC Nanaimo, BC Department of National Defence CFNES Halifax – DC Division, NS Halifax, NS Department of National Defence Chartierville, QC Sherbrooke, QC Canada Border Services Agency Chopaka, BC Osoyoos, BC Canada Border Services Agency Clarenceville, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency Climax, SK Shaunavon, SK Canada Border Services Agency Comfort Cove (Loran C Station), NL Lewisporte, NL Department of Fisheries and Oceans Coronach, SK Coronach, SK Canada Border Services Agency Coulter, MB Melita, MB Canada Border Services Agency Coutts, AB Lethbridge, AB Canada Border Services Agency; Public Works and Government Services Canada Covey Hill, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency Crystal City, MB Manitou, MB Canada Border Services Agency Del Bonita, AB Magrath, AB Canada Border Services Agency Detachment Debert, NS Truro, NS Department of National Defence Detachment Dundurn, SK Saskatoon, SK Department of National Defence Detachment Folly Lake, NS Truro, NS Department of National Defence Dorchester Institution, Dorchester, NB Dieppe, NB Correctional Service of Canada Dundee, QC Huntingdon, QC Canada Border Services Agency East Hereford, QC Coaticook, QC Canada Border Services Agency East Pinacle, QC Cowansville, QC Canada Border Services Agency Edmonton (International Airport), AB Edmonton, AB Department of National Defence Emerson, MB Altona, MB Canada Border Services Agency; Public Works and Government Services Canada Enfield, NS Halifax, NS Department of Transport Estevan Highway, SK Estevan, SK Canada Border Services Agency Forest City, NB Woodstock, NB Canada Border Services Agency Fort Edward (Armoury), NS Halifax, NS Department of National Defence Fosterville, NB Woodstock, NB Canada Border Services Agency Franklin, QC Huntingdon, QC Canada Border Services Agency Frelighsburg, QC Cowansville, QC Canada Border Services Agency Gillespie, NB Grand Falls, NB Canada Border Services Agency Glen Sutton, QC Cowansville, QC Canada Border Services Agency Goodslands, MB Deloraine, MB Canada Border Services Agency Gretna, MB Altona, MB Canada Border Services Agency Halifax (International Airport), NS Halifax, NS Canada Border Services Agency; Canadian Food Inspection Agency; Department of National Defence Hemmingford, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency Herdman, QC Huntingdon, QC Canada Border Services Agency Hereford Road, QC Coaticook, QC Canada Border Services Agency Highwater, QC Magog, QC Canada Border Services Agency Jamieson’s Line, QC Huntingdon, QC Canada Border Services Agency Joyceville Institution – Kingston, ON Kingston, ON Correctional Service of Canada Kingsgate, BC Creston, BC Canada Border Services Agency Kwìkwèxwelhp Healing Village – Harrison Mills, BC Agassiz & Mission, BC Correctional Service of Canada Lacolle – 9, rue de l’Église, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency Lacolle – Route 221, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency Lacolle – Route 223, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency La Macaza Institution – La Macaza, QC Mont-Tremblant, QC Correctional Service of Canada Lansdowne, ON Brockville & Kingston, ON Canada Border Services Agency Lena, MB Killarney, MB Canada Border Services Agency LFCA Training Center Meaford (CFB Borden), ON Collingwood & Owen Sound, ON Department of National Defence Lyleton, MB Melita, MB Canada Border Services Agency Millhaven Institution – Bath, ON Kingston, ON Correctional Service of Canada Mirabel (International Airport), QC Laval, QC Department of National Defence; Public Works and Government Services Canada Monchy, SK Ponteix, SK Canada Border Services Agency Morses Lines, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency Nelway, BC Trail & Castlegar, BC Canada Border Services Agency North Portal, SK Estevan, SK Canada Border Services Agency; Public Works and Government Services Canada Northgate, SK Oxbow, SK Canada Border Services Agency Northwest River/Sheshatshiu, NL Goose Bay/Happy Valley, NL Health Canada Noyan, QC St-Jean-sur-le-Richelieu, QC Canada Border Services Agency NRS Newport Corner (CFB Halifax), NS Halifax & Dartmouth, NS Department of National Defence Okimaw Ohci Healing Lodge – Maple Creek, SK Maple Creek, SK Correctional Service of Canada Oungre, SK Estevan, SK Canada Border Services Agency Pê Sâkâstêw Centre – Maskwacîs, AB Ponoka & Wetaskiwin, AB Correctional Service of Canada Pigeon River, ON Thunder Bay, ON Canada Border Services Agency Piney, MB Steinbach, MB Canada Border Services Agency Pittsburgh Institution – Kingston, ON Kingston, ON Correctional Service of Canada QAM Enfield Work Centre, NS Halifax, NS Department of National Defence Regway, SK Radville, SK Canada Border Services Agency River de Chute, NB Centreville, NB Canada Border Services Agency Roosville, BC Cranbrook, BC Canada Border Services Agency St. Anthony (Airport), NL St. Anthony, NL Department of Transport St-Armand, QC St-Jean-sur-Richelieu, QC Canada Border Services Agency Ste-Aurélie, QC St-Georges, QC Canada Border Services Agency St-Bernard de Lacolle, QC St-Jean-sur-Richelieu & St-Jean d’Iberville, QC Canada Border Services Agency; Canadian Food Inspection Agency; Public Works and Government Services Canada Shepody Healing Centre, Dorchester, NB Dieppe, NB Canada Border Services Agency Snowflake, MB Manitou, MB Canada Border Services Agency South Junction, MB Steinbach, MB Canada Border Services Agency Sprague, MB Steinback, MB Canada Border Services Agency Stanhope, QC Coaticook, QC Canada Border Services Agency Stanstead 143, QC Magog, QC Canada Border Services Agency Stanstead-Beebe, QC Magog, QC Canada Border Services Agency Stanstead – Route 55, QC Magog, QC Canada Border Services Agency Stony Mountain Institution – Winnipeg, MB Winnipeg & Teulon, MB Correctional Service of Canada Tolstoi, MB St. Pierre Jolys, MB Canada Border Services Agency Torquay, SK Estevan, SK Canada Border Services Agency Trout River, QC Huntingdon, QC Canada Border Services Agency Victoria (Airport), BC Victoria, BC Department of National Defence Warkworth Institution - Campbellford, ON Trenton, ON Correctional Service of Canada West Poplar River, SK Assiniboia, SK Canada Border Services Agency Williams Lake (Loran C Station), BC Williams Lake, BC Department of Fisheries and Oceans Willow Creek, SK Maple Creek, SK Canada Border Services Agency Windygates, MB Morden, MB Canada Border Services Agency Winkler, MB Winkler, MB Canada Border Services Agency Woburn, QC Lac-Mégantic, QC Canada Border Services Agency Woodstock Road, NB Woodstock, NB Canada Border Services Agency",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d2-17",
+    "doc_type": "directive",
+    "act_code": "d2",
+    "act_short": "Commuting Assistance Directive",
+    "act_name": "NJC Commuting Assistance Directive",
+    "section": "Appendix C - Non-Exclusive List of Criteria for Suitable Residential Communities",
+    "marginal_note": "Appendix C - Non-Exclusive List of Criteria for Suitable Residential Communities",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This Appendix was prepared for convenience of reference only.\nEffective Date: October 1, 2020\nAppendix C is a non-exclusive list of criteria to assist departmental representatives and bargaining agents in determining if a community may be deemed a suitable residential community for the purpose of this directive. The information provided below is for general guidance only.\nCriteria Description of Criteria Relevance Adequate Housing Facilities Sufficient Accommodation Vacancy rate (excluding vacant lots and excessively priced dwellings) where majority could reside – Need 4 of 5 housing types: townhomes/semi-detached; single family dwellings; 1, 2 or 3 bedroom rentals Very Important Adequate Infrastructure Services Adequate Road Routes to Work Most direct, safe and practical road route Very Important Public Utilities Water supply, electricity, gas Very Important Telephone Land line or cellular phone Very Important Internet Internet access Very Important Cable or Satellite Important Garbage Pickup or Community dump Important Public Transportation Desirable Taxi Desirable Adequate Educational Facilities Schools Elementary & secondary or bus service within 20 km Very Important Official Second Language School Elementary & secondary or bus service within 20 km Desirable Adequate Commercial Facilities/Services Grocery Store Basic requirement Very Important Fuel Station Basic requirement Very Important Mechanic Service Important Pharmaceutical Services Open 6 days/week Important Restaurants Important Clothing Store Items for Women, Men and Children Important General Convenience Store Desirable Electrical/Plumbing Services Desirable Hair Salon/Barber Desirable Hardware Goods Desirable Furniture Items Desirable Adequate Health and Emergency Services Medical Service Hospital or clinic or physician within 20 km Very Important Dentist Within 20 km Important Veterinarian Desirable Ambulance Including Volunteer(s) Desirable Fire Department Including Volunteer(s) Desirable Police Including RCMP Desirable Adequate Public Services and Social Facilities Child Care Public or private Very Important Financial Institution Bank or Automated Teller Machine (ATM) Important Sport/Recreational/Social Establishment Important Place of Worship Desirable Postal Services Desirable Library Desirable",
+    "history": "",
+    "last_amended": "",
+    "current_to": "October 1, 2020",
+    "citation": "Commuting Assistance Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d2/en"
+  },
+  {
+    "id": "directive-d13-1",
+    "doc_type": "directive",
+    "act_code": "d13",
+    "act_short": "First Aid to the General Public - Allowance for Employees",
+    "act_name": "NJC First Aid to the General Public - Allowance for Employees",
+    "section": "General",
+    "marginal_note": "General",
+    "part": "First Aid to the General Public - Allowance for Employees",
+    "division": "",
+    "heading": "",
+    "text": "Collective Agreement\nThis directive is deemed to be part of collective agreements between the parties to the National Joint Council and employees are to be afforded ready access to this directive.\nEffective Date\nThis directive is effective March 1, 2022.\nPurpose\nAs a result of a recommendation made by the National Joint Council of the Federal Public Service of Canada, the Treasury Board considered and approved (TB 766604) the payment of a first aid allowance for certain employees required to be available to render first-aid to the general public.\nA direct allowance will be paid to eligible employees designated by departmental management to be available on a regular basis to provide, in addition to their regular duties, first aid to the general public.\nThe intent of this directive is to provide an allowance to certain employees required to provide, in addition to their regular duties, first aid to the general public. The intent of this directive is not to provide an allowance to employees voluntarily rendering first aid to fellow employees.\nGrievance Procedure\nIn cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act, will be in accordance with section 15.0 of the National Joint Council By-Laws . For unrepresented employees the departmental grievance procedure applies.\nDefinitions\nGeneral Public (grand public) : individuals forming the bulk or major part of the public excluding anyone with whom the employee has a working relationship in a formal or informal capacity because of the department’s mandate, mission or legislated requirements. For greater certainty, “general public” does not include co-workers, colleagues, managers, subordinates, or individuals detained in any enforcement capacity.\nThe First Aid Allowance ( indemnité de premiers soins ): is a flat amount of $300 per annum, determined monthly and paid on a bi-weekly basis.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "First Aid to the General Public - Allowance for Employees",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d13/en"
+  },
+  {
+    "id": "directive-d13-2",
+    "doc_type": "directive",
+    "act_code": "d13",
+    "act_short": "First Aid to the General Public - Allowance for Employees",
+    "act_name": "NJC First Aid to the General Public - Allowance for Employees",
+    "section": "1",
+    "marginal_note": "Administration",
+    "part": "First Aid to the General Public - Allowance for Employees",
+    "division": "",
+    "heading": "",
+    "text": "1.1 Responsibilities\n1.1.1 The responsibility of the Treasury Board Secretariat is to evaluate and audit the administration of this directive in departments and agencies.\n1.1.2 The responsibilities of the departments are as follows:\n- To identify locations under federal jurisdiction where emergency first aid services not otherwise available to the general public are warranted;\n- Where the federal government is leasing a property, to determine whether the responsibility for the provision of first aid belongs to the federal government as lessor or to the lessee;\n- To identify the positions which require first-aid trained employees and to establish the means by which such accepted responsibility will be carried out; and\n- To seek the approval of the Treasury Board Secretariat for the provision of the allowance for a newly designated position or group of positions.\n1.1.3 Departments shall maintain records pertaining to the first aid allowance. The information recorded shall include the position number, the employment status, location of employees receiving the allowance, and the total cost per annum.\n1.2 Eligible employees\n1.2.1 To qualify for the first aid allowance, employees must meet the following four requirements:\n- be Public Service employees within the meaning of the Federal Public Sector Labour Relations Act ;\n- be formally required by the department to be available on a regular basis to provide, in addition to their regular duties, first aid to the general public;\n- be employed at a location where there is a lack of readily available emergency medical treatment facilities in the immediate area (a radius of 10 kilometres); and\n- be required by, and at the expense of, the department to undertake and complete first aid training (St‑John Ambulance Standard Certificate); and maintain such level of first aid capability.\n1.3 Excluded personnel\n1.3.1 The first aid allowance shall not be paid to:\n- employees who are available on a voluntary basis to render first aid to fellow employees, pursuant to the Part XVII - First Aid of the Occupational Health and Safety Directive; and\n- employees where the provision of first aid is an inherent requirement of their position, e.g., doctors, nurses, firefighters, etc..\n1.4 Pay considerations\n1.4.1 An eligible employee shall be entitled to receive the monthly amount of the first aid allowance for any month in which the employee has earned a minimum of ten (10) days' pay in a position to which the first aid allowance applies.\n1.4.2 An employee is entitled to receive the first aid allowance during any period of paid leave.\n1.4.3 The first aid allowance shall be considered as part of an employee's salary only for the purposes of the following:\n- Public Service Superannuation Act,\n- Public Service Disability Insurance Plan,\n- Canada Pension Plan,\n- Quebec Pension Plan,\n- Unemployment Insurance,\n- Government Employee’s Compensation Act,\n- Flying Accident Compensation Regulations ,\n- Supplementary Retirement Benefit Act,\n- Supplementary Death Benefit,\n- Long Term Disability Insurance,\n- Public Service Management Insurance Plan, and/or\n- Federal and Provincial Income Taxes.\n1.4.4 The first aid allowance will not be considered as part of an employee's salary or used to compute an employee's salary entitlements in respect of the following:\n- transfer,\n- promotion,\n- overtime calculation,\n- severance pay,\n- demotion, and/or\n- payment of unused vacation leave on termination of employment, on lay-off, resignation or retirement.\n1.5 Liability\n1.5.1 It is the Crown's practice to pay both damages and costs to the injured party without seeking any contribution from the employee personally, unless the employee was acting outside the scope of his or her duties or unless the employee's behaviour amounted to gross or wilful negligence.\n1.6 Enquiries\n1.6.1 All enquiries regarding this policy should be routed through departmental headquarters. For interpretation, departmental headquarters should contact:\nUnion Engagement and National Joint Council Support Office of the Chief Human Resources Officer Treasury Board of Canada Secretariat OHS-TBS@tbs-sct.gc.ca .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "First Aid to the General Public - Allowance for Employees, s. 1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d13/en"
+  },
+  {
+    "id": "directive-fsd-dse-1",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "General",
+    "marginal_note": "General",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "Introduction\nThe Foreign Service Directives are co-developed by participating bargaining agents and public service employers at the National Joint Council of the Public Service of Canada.\nPurpose and Scope\nThe Foreign Service Directives are designed to provide a system of allowances, benefits and conditions of employment that, in combination with salary, will enable departments and agencies to recruit, retain and deploy qualified employees in support of government programs outside Canada.\nIt is important that employees who are or will be serving on assignments outside Canada have access to these directives and, as well, to information as to their application and interpretation. It is particularly important that employees should be provided with a detailed briefing with respect to the specific application of those directives and related provisions and procedures which impact on their assignment outside Canada, before departing for that assignment. The Department of Foreign Affairs, Trade and Development conducts pre-posting briefing programs in Ottawa for career foreign service employees and foreign assignment employees. Wherever possible and practicable, employees should be authorized to attend this program prior to posting, notwithstanding that they are not employees of the Department of Foreign Affairs, Trade and Development.\nPrinciples\nThe Foreign Service Directives reflect the following principles:\nComparability - insofar as is possible and practicable, employees serving abroad should be placed in neither a more nor a less favourable situation than they would be in serving in Canada.\nIncentive-inducement - the employer must provide certain additional incentives both to attract foreign assignment employees to serve an occasional assignment outside Canada and to recruit and retain career foreign service employees.\nProgram-related provisions - to ensure that employees abroad will be provided with the means to carry out the programs assigned to them.\nTo achieve the objectives of the Directives, consideration will continue to be given to situations which may arise which are not specifically dealt with in the Directives but which fall within the intent of the Directives as described in the basic principles outlined above or explained in the Introduction to a specific directive.\nWhile the provisions not identified within these directives will not normally be reimbursed, the deputy head may, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, authorize payment of expenses in exceptional circumstances resulting from foreign service and not to correct fault, error or negligence on the part of an employee or dependant, or personal choices.\nIn a crisis situation which requires an immediate response, the deputy head may authorize this payment of expenses without a recommendation from the appropriate foreign service interdepartmental coordinating committee.\nThe principles of comparability, incentive-inducement and program related provisions would be considered on a case-by-case basis. Where the deputy head exercises discretion under this section, the details shall be reported to the appropriate foreign service interdepartmental coordinating committee.\nCollective Agreement\nThese Directives are deemed to be part of collective agreements between the parties to the National Joint Council and employees are to be afforded ready access to this policy. The Directives are available on the National Joint Council web site ( www.njc-cnm.gc.ca ).\nIt should be noted that a number of collective agreements contain clauses respecting the application of the Foreign Service Directives. It is unlikely that there will be any conflict between the Directives and the various agreements. However, should there be areas of apparent conflict, the Foreign Service Directives will normally apply, unless the agreement expressly provides that the agreement overrides the Foreign Service Directives. In cases of doubt, the employer and employee representatives have agreed to discuss the problem before any final conclusion is reached.\nGrievance Procedure\nIn cases of alleged misinterpretation or misapplication arising out of these directives, the grievance procedure, for all represented employees, within the meaning of the Public Service Labour Relations Act , will be in accordance with section 15 of the National Joint Council By-Laws. For unrepresented employees the departmental grievance procedure applies.\nEffective Date\nThese directives are effective on April 1, 2025.\nEmployee Responsibility\nIt is the responsibility of employees to familiarize themselves with the Foreign Service Directives and to seek clarification and/or assistance from their FSD administrator with respect to the application and/or interpretation of a specific directive, as needed.\nLoyalty Programs\nEmployees who participate in one or more travel loyalty programs may collect and redeem travel points and other benefits offered by the travel industry for travel authorized under the Foreign Service Directives. These may be considered taxable benefits when redeemed for personal use and employees should consult the Canada Revenue Agency (CRA) accordingly.\nCyclical Review\nTo ensure that terms and conditions of employment for employees serving abroad are kept up to date, the Directives are reviewed on a regular basis.\nAllowances and Reporting Requirements\nSeveral Directives require verification and/or reports to the Treasury Board Secretariat or to the appropriate foreign service interdepartmental coordinating committee. FSD 70 – Allowances and Reporting Requirements outlines the frequency and details of the verification of allowances and of the various reporting requirements.\nEnquiries\nEnquiries regarding the Foreign Service Directives may be directed to the Designated Departmental Coordinators as specified on the NJC website.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-2",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 2 – Definitions",
+    "marginal_note": "FSD 2 – Definitions",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "These definitions apply throughout all directives. Definitions specific to each directive are found within the definitions section to that directive.\nAccommodation ( logement ) means accommodation which the deputy head can approve for an employee and/or dependant as follows:\n- Commercial accommodation ( logement commercial ) - lodging facilities such as hotels and motels;\n- Self-contained accommodation ( logement indépendant ) - commercial self-contained accommodation such as corporate residences or apartments and temporary Crown-held staff accommodation equipped with adequate furniture, furnishing and appliances so that employees may prepare and consume meals; and\n- Private non-commercial accommodation ( logement particulier non commercial ) - private dwelling or non-commercial facilities which the employee or spouse does not own and where they do not normally reside.\nActively marketed ( sur le marché de façon active ) under normal circumstances means a principal residence will be considered “actively marketed” for sale or rent when:\n- the principal residence is continuously listed for sale or for rent (except for brief interruptions e.g. to change broker or listings);\n- the listing price is consistent with an appraisal, recognizing that the listing price may fluctuate during the listing history;\n- the employee is acting in good faith to dispose of the residence; and\n- no reasonable offers are refused.\nActual and reasonable expenses ( frais réels et raisonnables ):\n- the actual expenses incurred, supported by proof of payment, e.g. receipts and vouchers; and\n- the reasonable amount that the employer judges to be both appropriate and justifiable based on experience of what such costs should be in the circumstances, and within the limits of this directive.\nAnnual salary ( traitement annuel ) means the employee's rate of pay or acting pay, unless otherwise specified, calculated on an annual basis, that is payable in respect of the regular duties performed by the employee in the department.\nAppropriate foreign service interdepartmental coordinating committee ( comité interministériel compétent de coordination du service extérieur ) means one of the committees as described in the Guide to the NJC Rates and Allowances whose role and responsibilities are to provide a recommendation and/or a decision on specific interpretation and/or application of FSD provisions.\nCareer foreign service employee ( fonctionnaire qui fait carrière dans le service extérieur ) means an employee who, as a condition of employment, served abroad pursuant to a rotational pattern throughout the span of their career. This rotational service normally involves assignments to a number of posts but occasionally, due to operational requirements, assignments may be limited to one or a few posts.\nChild under a custody arrangement ( enfant avec une entente de garde ) means a child of an employee or spouse/common-law partner who will not be residing with the employee at post but for whom the employee may request family reunion under the provisions of section 51.10 of FSD 51 – Family Reunion; where the child will be residing with the employee at post for at least 12 consecutive months, the child will be considered a dependant while at post and the normal provisions of these directives shall apply.\nCompensation day ( jour de rémunération ) means any day other than the one or two days per week designated as a day or days of rest at the mission.\nCross-posting ( affectation d’un poste à l’étranger à un autre ) means the assignment of an employee from one post to another post.\nCrown-held accommodation ( logement de l'État ) means accommodation owned, leased, or controlled by the Crown and includes accommodation provided directly to an employee by the host government.\nDay ( jour ) when referring to or for the purpose of computing leave or allowances, means compensation day.\nDepartment ( ministère ) means a department or other portion of the public service of Canada:\n- listed in Schedules I and IV to the Financial Administration Act ;\n- listed in Schedule V to the Financial Administration Act and which is a member of the National Joint Council of the Public Service of Canada and for which the Foreign Service Directives form part of their collective agreements.\nDependant ( personne à charge ) means:\n- the spouse or common-law partner of an employee; or\n- a biological child, adopted child, stepchild or legal ward of an employee (or of an employee's spouse or common-law partner) who: resides or will reside with the employee at the post; and is unmarried; and is either under 21 years of age and continues to be in a dependent relationship with the employee (or with the employee's spouse or common-law partner), or is 21 or more years of age, and is dependent upon the employee (or upon the employee's spouse or common-law partner) by reason of mental or physical disability;\n- any other individual who resides or will reside with the employee at the post and who, in the opinion of the deputy head, is dependent upon the employee (or upon the employee's spouse or common-law partner) due to exceptional circumstances; where the deputy head exercises discretion under this section, the details shall be reported in accordance with the provisions of FSD 70.5.\nDependent adult child (enfant majeur à charge) means a dependant, within the meaning of (b) of the definition of ‘’dependant’’, who is not residing with the employee because that dependent adult child is receiving care and/or training at or from an institution in Canada, by reason of a mental or physical disability.\nDependent student ( élève à charge ) except as provided for in section 51.6 of FSD 51 – Family Reunion, means a dependant, within the meaning of (b) and (c) of the definition of \"dependant\", who is not residing with the employee because that student is in full-time attendance at an educational institution.\nDeputy head ( administrateur général ) in relation to a department, except where specified otherwise, means the deputy minister of the department, and in relation to other portions of the public service of Canada, means the chief executive officer thereof, or, if there is no chief executive officer, such person as the Governor in Council may designate as the deputy head for purposes of the directives.\nEmployee ( fonctionnaire ) means a person to whom the Foreign Service Directives apply in accordance with FSD 3 – Application.\nEmployee-couple ( couple de fonctionnaires ) means two individuals assigned to the same post, or to different posts, who are married to each other or who have signed the declaration in Appendix A of this directive where:\n- both individuals are employees of the Government of Canada; or\n- one individual is an employee and the other is eligible to claim foreign service entitlements from the Government of Canada (e.g., military personnel).\nSpecific application of the Foreign Service Directives to employee-couples is found in FSD 3 – Application. For the purpose of the directives which may apply to career foreign service employees while in Canada, FSD 16 – Assistance for a Principal Residence and FSD 33 – Education Assistance at a Lycée in Canada, the definition of employee-couple refers to two career foreign service employees who are not on assignment abroad.\nFamily configuration ( taille de la famille ) means the employee who is at post and the number of dependants who are normally residing with the employee at the post for at least eight months of any consecutive 12-month period as follows:\n- Unaccompanied ( non-accompagné ) refers to an employee who is not accompanied by a dependant;\n- Accompanied by one dependant (accompagné d'une personne à charge) means that one dependant is residing with the employee at the post;\n- Accompanied by two dependants (accompagné de deux personnes à charge) means that two dependants are residing with the employee at the post; one of such dependants must be a dependent child;\n- Accompanied by three dependants (accompagné de trois personnes à charge) means that three dependants are residing with the employee at the post; one of such dependants must be a dependent child;\n- Accompanied by four or more dependants (accompagné d'au moins quatre personnes à charge) means that four or more dependants are residing with the employee at the post; one of such dependants must be a dependent child.\nForeign assignment employee ( fonctionnaire affecté à l'étranger ) means an employee who has made no commitment to serve abroad throughout the span of their career pursuant to a rotational pattern, but who serves an occasional assignment at a post.\nHeadquarters ( bureau principal ) means the employee's normal place of duty in Canada as determined by the deputy head at the time the employee is assigned to duty outside Canada; for career foreign service employees, the headquarters city is Ottawa-Gatineau. Where, during the assignment, an employee’s status changes from foreign assignment employee to career foreign service employee in accordance with FSD 2 – Definitions, or vice versa, the headquarters city, as determined by the deputy head at the time the employee was assigned to duty outside Canada, remains unchanged until the employee is assigned back to Canada.\nHousehold effects ( effets mobiliers ) means the furniture, household equipment and personal articles of employees and their dependants (including motorcycles) but does not include other private motor vehicles (PMV), livestock or pets.\nKilometric/mileage rate ( taux par kilomètre/millage ) means the rate claimable in cents per kilometre/mile as applicable.\nFor Canada: https://www.njc-cnm.gc.ca/directive/travel-voyage/td-dv-a2-eng.php ;\nFor Outside Canada: http://www.njc-cnm.gc.ca/doc.php?did=549&lang=en\nLeave ( congé ) means authorized absence from duty and includes vacation leave, sick leave, special leave, compassionate and foreign service leave authorized under the FSD and leave of any other type:\n- authorized under the Directives on Terms and Conditions of Employment for Certain Excluded and Unrepresented Groups and Levels; or\n- authorized under any Act, in the case of an employee employed under that Act; or\n- authorized pursuant to the terms of a collective agreement applicable to the employee, the provisions of which have been implemented in accordance with the Treasury Board General Implementation Order.\nLiving expenses ( frais de subsistance ) means actual and reasonable expenses for accommodation, meals, laundry, dry cleaning, attendant gratuities, and parking (including valet parking services when it is the only option available).\nLower kilometric/mileage rate ( taux par kilomètre/millage réduit ) means the rate claimable in cents per kilometre/mile as applicable.\nFor Canada: http://www.njc-cnm.gc.ca/s3/d478/en\nFor Outside Canada: https://www.njc-cnm.gc.ca/s3/d549/en\nMission ( mission ) means an office of a department outside Canada.\nMedical service provider ( fournisseur de services médicaux ) is normally Health Canada or the provider as designated by the deputy head to provide medical services for an employee or a dependant.\nMonth of service ( mois de service ) means each calendar month where an employee has earned at least seventy-five (75) hours of pay at a post, except that during a cross-posting an employee cannot accumulate credits on the basis of two periods of ten compensation days within the same calendar month.\nNormally residing with the employee at post ( résidant normalement avec le fonctionnaire au poste ) means residing full-time with the employee at the post, nothwithstanding temporary absences which do not exceed a period of 120 days within each 12-month period and subject to section 3.6 of FSD 3 – Application. For the purpose of this definition, the first 12-month period shall commence on the date of arrival of the dependant and each subsequent 12-month period shall commence on the anniversary date of the initial arrival.\nPeriod of temporary duty ( période de service temporaire ) means the time spent on official duty at a place outside the area normally serviced by the mission where the employee is assigned, and includes travelling time from the post to the place of temporary duty and return.\nPlace of duty ( lieu de travail ) refers to a location in Canada or a post at or from which an employee's duties are ordinarily performed, and includes any area which, according to local custom, is within commuting distance of the place of duty. Where an employee relocates to or from a location which is not the place of duty, the provisions and the application of these directives may differ as specified in subsections 15.26.5 and 15.26.7.\nPost ( poste ) means a city, community, or other geographic locality in which at least one mission is situated.\nPrincipal residence ( résidence principale ) means a single-family dwelling owned or rented by the employee or dependant residing with the employee which is continuously occupied by the employee or a dependant at the time of the relocation, and which is recorded as the employee’s permanent address in the headquarters city on the departmental or agency personnel file. Temporary or seasonal accommodation is excluded from this definition.\nRelocation ( réinstallation ) refers to the authorized geographic move of an employee and/or dependant between a place of duty in Canada and a place of duty at a post, or between a place of duty at one post and a place of duty at another post.\nRelocation expenses ( frais de réinstallation ) means the cost as applicable of either:\n- travelling expenses of the employee and a dependant, and/or packing, crating, cartage, transportation and unpacking of an employee's household effects, and/or long-term storage of household effects where the deputy head has not authorized shipment of such effects to the employee's post, or necessary incidental storage of those household effects which the deputy head has authorized for shipment for a period not exceeding twelve months; or\n- the various expenses for which provision is made in FSD 15 – Relocation.\nSenior officer ( agent supérieur ) for each department represented at a mission means the person at each mission designated by the deputy head as senior officer or, if no such designation is made, the highest-ranking employee of the department serving at the mission.\nShelter cost ( frais de logement ) means the amount in Canadian dollars which the employee must pay monthly to the employer when occupying:\n- Crown-held accommodation; or\n- privately-leased accommodation and the employee is in receipt of shelter assistance in accordance with the provisions of FSD 25 – Shelter.\nSingle-family dwelling ( logement unifamilial ) means living quarters containing the normal amenities necessary for continuous year-round occupancy. The dwelling must be structurally separated and have an entrance or entrances from outside the building or from a common hall, lobby, vestibule or stairway inside the building.\nSpouse or common-law partner ( époux ou conjoint de fait ) means the person married to the employee, or an individual who, with the employee, has signed the declaration in Appendix A of this directive; where the declaration is used, the common-law partner shall not be considered a dependant for purposes of the Foreign Service Directives unless the acceptability of the common-law partner accompanying the employee has been agreed to by the Deputy Minister of Foreign Affairs following consultation with the Head of Mission and the deputy head.\nTravel leave ( congé de déplacement ) means a period of absence with pay authorized by the deputy head to cover travelling time for a journey and during which the employee is deemed to be on duty for the purpose of any applicable accident compensation.\nTravelling expenses ( frais de voyages ) except as provided for under the Relocation Travel portion of FSD 15 - Relocation for travel under that directive and/or FSD 64 – Emergency Evacuation and Loss, means expenses for air transportation and local transportation to and from airports at the points of departure and destination and, when authorized in advance by the deputy head, for accommodation, meals and local transportation to and from the airport for a necessary stopover, where it is not possible or practicable to arrange an itinerary which will permit continuing travel to the approved destination.\nTravelling time ( temps de déplacement ) means the time actually required for a journey including unavoidable or permissible stopovers referred to in section 15.9 of FSD 15 – Relocation but not exceeding the time required for the same journey by the most economic mode and the most direct route in the circumstances of each case as determined by the deputy head.\nUnaccompanied ( non accompagné ) refers to an employee who is not accompanied by a dependant.\nUnaccompanied basis ( base non accompagné ) means where an employee accepts an assignment with no dependants at post as the deputy head has determined that dependants are prohibited from accompanying the employee to the post.\nUnhealthy post ( poste insalubre ) means a post designated by Health Canada as an unhealthy post and listed in the Appendix A of FSD 38 – Preventive Medical Services Expenses.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-3",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Common-Law Partner Declaration",
+    "marginal_note": "Appendix A – Common-Law Partner Declaration",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "Subject to the definition of \"spouse or common-law partner\" as defined in FSD 2 – Definitions, and copied below, this declaration is a request to designate an individual as a common-law partner for purposes of the Foreign Service Directives and for the relevant allowances and benefits to be accorded thereunder.\nWe, _________________________ and _________________________ solemnly declare that our relationship is and has been demonstrated by our cohabitation in a conjugal relationship. This relationship is and has been recognized for a period of at least one year*** in the community or communities in which we have lived.\nWe understand that documents must be provided with this declaration demonstrating to the satisfaction of the deputy head that the employee and the person to be designated as a common-law partner for the purpose of the Foreign Service Directives have cohabitated for a period of at least one year and that they are in a conjugal relationship which is recognized in the community or communities in which they have lived.\nWhere these conditions cease to exist, we acknowledge the right of the deputy head to cease payments made on the basis of the existence of such conditions.\nWhere these conditions do not in fact exist, we acknowledge the right of the deputy head to recover the amounts of money paid on the basis of the existence of such conditions.\nDefinition of \"spouse or common-law partner”\nSpouse or common-law partner (époux ou conjoint de fait) means the person married to the employee, or an individual who, with the employee, has signed the declaration in Appendix A of this directive; where the declaration is used, the common-law partner shall not be considered a dependant for purposes of the Foreign Service Directives unless the acceptability of the common-law partner accompanying the employee has been agreed to by the Deputy Minister of Foreign Affairs following consultation with the Head of Mission and the deputy head.\n*** In specific cases, this declaration may be used where there has been a break in the period of cohabitation for reasons beyond the control of the employee or the individual to be designated as common-law partner. See Appendix B of this directive. See Appendix B of FSD 2 – Definitions.\nSIGNATURES\n_______________________________________________\nEmployee\n_______________________________________________\nIndividual to be Designated as Common-Law Partner\n_______________________________________________\nDate\n_______________________________________________\nDesignation Approved by the Deputy Head\n_______________________________________________\nDate",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-4",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B – Common-Law Partner – Break in Period of Cohabitation",
+    "marginal_note": "Appendix B – Common-Law Partner – Break in Period of Cohabitation",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "- Agreement has been reached in the NJC FSD Committee to interpret the Declaration in Appendix A of this directive to recognize a conjugal relationship in certain situations where there has been a break in the qualifying period of cohabitation.\n- The NJC FSD Committee will consider individual cases where cohabitation started prior to the posting or cross-posting, but the one-year qualifying period was disrupted when the person to be designated as the common-law partner was unable to accompany the employee to post. Any periods during which the couple do not cohabitate do not form part of the one-year qualifying period.\n- The separation must be for reasons beyond the reasonable control of the employee or the individual to be designated as the common-law partner. Such reasons may relate to education, health, disposal of a principal residence, custody disputes and contractual obligations. The circumstances for which provisions under FSD 18 – Special Family Separation Assistance may be authorized, will be used as a guide.\n- It will be the responsibility of the employee to demonstrate that a continuing conjugal spousal relationship has been established and that this relationship has been recognized for a period of at least one year, including the approved period of disruption, in the community or communities in which they have lived. The NJC FSD Committee may request evidence or information to corroborate the statements provided by the employee.\n- In general, a person to be designated as a common-law partner shall be placed in neither a more nor a less favourable situation than a spouse.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-5",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 3 - Application",
+    "marginal_note": "FSD 3 - Application",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive outlines the application of these directives in general as well as in specific situations. The substantive authority of the directives is contained in the sections of each directive. Where there appears to be a discrepancy between the provisions outlined in the introduction to a directive and the operative section of the directive, the latter shall govern.\nSubject to subsections 3.7.1 and 3.7.2, the directives apply to an employee during the period of assignment outside Canada except where a directive specifies or implies that its provisions apply while the employee is in Canada.\nDirective\n3.1 Assignment\n3.1.1 Unless otherwise indicated, these directives apply to career foreign service employees and to foreign assignment employees on an assignment and include an assignment to:\n- an office of the Government of Canada located outside of Canada; or\n- another government or institution located outside of Canada.\n3.1.2 Where the duration of the assignment is more than 121 days and less than one year, the provisions of FSD 8 – Short-Term Assignments apply.\n3.2 Other Arrangements\n3.2.1 At the discretion of the deputy head, and subject to the provisions of FSD 8 – Short-Term Assignments, these directives may be applied in whole, in part or not at all to other arrangements as specified in subsection 3.2.5 in order to meet operational requirements.\n3.2.2 In determining the level of assistance provided to the employee, the deputy head shall assess the direct benefit of the arrangement to the department.\n3.2.3 The deputy head shall ensure that an employee does not receive double benefits and is not treated more favourably than an employee who is serving outside Canada on an assignment to an office of the Government of Canada.\n3.2.4 Where an arrangement is agreed to, a written agreement must be put in place. The agreement must be signed by the employee, the employee’s bargaining agent if the employee is represented, the departmental representative and the Treasury Board Secretariat staff representative.\n3.2.5 Other arrangements include:\n- where leave with pay is authorized and no financial assistance or related benefits are provided to the employee by the host organization on assignment to: an international organization outside Canada; a project outside Canada which is funded directly or indirectly by the Department of Foreign Affairs, Trade and Development’s Official Development Assistance; a provincial or territorial government, a foreign government or a private firm or organization outside Canada under a formal agreement between the employing department and the host organization; or a research establishment or university outside Canada, where employees have been directed to continue working in their field on a full-time basis;\n- where leave without pay is authorized for educational leave or professional development leave and no financial assistance or related benefits are provided to the employee by the host organization; and\n- an assignment of an individual with a department or agency at a post, under the Interchange Canada Program or a similar program, and as specified in the assignment agreement.\n3.3 Employee-Couple\n3.3.1 The directives apply to each employee of an employee-couple to the same extent as they do to an unaccompanied employee except:\n- where the employee-couple is assigned to different posts, the directives shall apply to each employee, having regard for any accompanying dependant, except for FSD 25.10 – Shelter Share where only one employee pays a shelter share based on both employees and the total number of dependants living with the employees abroad;\n- where the employee-couple is assigned to the same post, and a dependant resides with the employee-couple at the post, one employee shall be considered as unaccompanied and the other employee as accompanied at the appropriate dependant rate; and\n- where specific provisions in a particular directive as outlined in subsection 3.3.2 dictate otherwise.\n3.3.2 The following directives indicate specific provisions for an employee-couple:\n- FSD 15 – Relocation, section 15.2;\n- FSD 16 – Assistance for a Principal Residence, section 16.5;\n- FSD 18 – Special Family Separation Assistance, section 18.3;\n- FSD 25 – Shelter, subsection 25.13.1;\n- FSD 30 – Post Transportation and Related Expenses, subsections 30.1.4, 30.2.3 and 30.3.2;\n- FSD 50 – Post Travel Assistance, section 50.2;\n- FSD 51 – Family Reunion, section 51.2 and subsection 51.13.1;\n- FSD 54 – Compassionate Travel, section 54.2;\n- FSD 56 – Foreign Service Incentive Allowances, section 56.3; and\n- FSD 58 – Post Differential Allowance, section 58.2.\n3.4 Assignment in Support of the Canadian Armed Forces\n3.4.1 Employees assigned to serve outside Canada in support of International Operations designated by the Chief of the Defence Staff of Canada are subject to certain provisions of the Military Foreign Service Instructions (MFSI), as specified in Chapter 10 of the MFSI. They are also subject to certain provisions of the Foreign Service Directives (FSD), as directed by the Treasury Board or the President of the Treasury Board and as specified in the Memorandum of Agreement Regarding the Payment of Certain Allowances & Benefits to Public Service Employees Assigned Outside Canada in Support of International Operations Designated by Chief of the Defence Staff of Canada , found on the National Joint Council (NJC) website. ( MOA-FSD-3-E.pdf (njc-cnm.gc.ca) )\n3.4.2 Changes to Chapter 10, Section 3 - Operation Allowances of the MFSI shall be reported to the NJC FSD Committee.\n3.5 Declaration of a Dependant\n3.5.1 Unless specifically provided for in a particular directive, where an employee claims a dependant, such dependant shall be identified with that employee for the duration of the posting.\n3.5.2 Where an employee is claiming a dependant for the purposes of these directives, it is the responsibility of the employee to inform the employer of any change or event which affects the application of these directives. Payments made after eligibility changes are subject to recovery.\n3.6 Calculation of Allowances for Less than a Complete Month\n3.6.1 Where an employee is entitled to an allowance for less than a complete calendar month, the allowance shall be calculated in accordance with Appendix A to this directive.\n3.7 Cancellation or Change to Assignment\n3.7.1 Where, due to operational requirements as determined by the deputy head, an employee at a place of duty in Canada who has been notified officially of an assignment outside Canada is subsequently notified officially that the assignment has been cancelled or changed, the deputy head shall, to the extent considered necessary:\n- authorize the application of the following directives, where these directives have been applied in anticipation of the employee's posting: FSD 4 – Accountable Advance; FSD 9 – Medical and Dental Examinations; FSD 10 – Posting Loan; FSD 12 – Travelling Expenses for Dependants on Pre-Posting Briefing Programs and/or Foreign Language Training; FSD 15 – Relocation; FSD 16 – Assistance for a Principal Residence; FSD 34 – Education Allowances; and FSD 35 – Education Travel;\n- authorize the application of FSD 15 – Relocation, subsequent to the cancellation or change of assignment, to provide such additional assistance as is considered necessary to facilitate a departmental program or to rectify what would otherwise be an obvious injustice to the employee as a result of the cancellation or change in the employee's assignment; and/or\n- recommend to the President of the Treasury Board such additional assistance as is considered appropriate to the circumstances where: the assistance provided under paragraphs 3.7.1(a) and (b) is considered inadequate; and/or the employee has incurred expenses in anticipation of an assignment or as a result of cancellation or change of an assignment for which there is no payment authority.\n3.7.2 Subsection 3.7.1 shall also apply to a Head of Mission designate whose proposed appointment has been cancelled or changed by the deputy head through no fault or choice of the employee.\n3.7.3 Subsections 3.7.1 and 3.7.2 also apply to situations where a confirmed posting is cancelled or changed as a result of medical unsuitability of an employee or an accompanying dependant, as determined by the deputy head on the advice of the medical service provider.\n3.7.4 Subsections 3.7.1 and 3.7.2 apply to situations in which a confirmed posting is cancelled or changed as a result of a dependant being refused entry by the host country, for reasons beyond the dependant's control such as political reasons.\n3.7.5 In situations other than those described in subsections 3.7.1, 3.7.2 and 3.7.3 where an assignment outside Canada has been cancelled or changed, through fault or choice of an employee, the deputy head may recommend to the President of the Treasury Board such assistance as is considered necessary to facilitate a departmental program or to rectify what would otherwise be an obvious injustice to the employee.\n3.8 Application of FSD During Periods of Leave Without Pay\n3.8.1 Where an employee is on leave without pay during the repayment period of a posting loan, the employee shall continue to repay the loan, pursuant to paragraph 10.8.4(b).\n3.8.2 Where an employee terminates an assignment because of leave without pay, the relocation shall be approved pursuant to section 15.27 and Appendix F of FSD 15 – Relocation.\n3.8.3 Where an employee is on leave without pay, other than maternity or parental leave, and is authorized to remain at post, the full provisions of these directives may continue to apply, with the exception of FSD 55 – Post Living Allowance, FSD 56 – Foreign Service Premium and FSD 58 – Post Differential Allowance which shall not apply.\n3.8.4 Where an employee is on maternity or parental leave and is authorized to remain at post, the full provisions of these directives shall continue to apply, subject to section 3.9 – Maternity and/or Parental Leave Without Pay.\n3.8.5 Where an employee is on maternity or parental leave in Canada, the provisions of FSD 33 – Education Assistance at a Lycée in Canada shall continue to apply.\n3.8.6 Where an employee is on leave without pay in Canada, the provisions of FSD 33 – Education Assistance at a Lycée in Canada may apply during the period of leave without pay provided the employee gives a written undertaking prior to commencement of leave to return to service for a period of not less than the period of the leave granted.\n3.8.7 Where an employee does not resume employment or ceases to be employed, except by reason of death or lay-off, before the termination of the period which was undertaken to serve after completion of leave, the employee shall reimburse a pro-rated amount for the allowances paid during the period of leave.\n3.9 Maternity and/or Parental Leave Without Pay\n3.9.1 Employees who are in receipt of a maternity or parental allowance in accordance with their collective agreement, or other appropriate authority, who are subject to the Foreign Service Directives, and who are authorized to remain at post during maternity or parental leave, shall receive allowances in accordance with FSD 55 – Post Living Allowance, FSD 56 – Foreign Service Incentive Allowances and FSD 58 – Post Differential Allowance.\n3.9.2 An employee is entitled to 93% of the amounts for FSD 55 – Post Living Allowance, FSD 56 – Foreign Service Incentive Allowances and FSD 58 – Post Differential Allowance for the same period as a maternity or parental allowance is authorized, to ensure that allowance payments under the Foreign Service Directives are consistent with provisions for maternity and parental allowances.\n3.9.3 Where an employee at a post is or will be receiving a maternity or parental allowance for less than 12 weeks, amounts under FSD 55 – Post Living Allowance, FSD 56 – Foreign Service Incentive Allowances and FSD 58 – Post Differential Allowance, less the appropriate shelter cost payable under FSD 25 – Shelter, shall be paid to the employee in full upon the employee's return to work.\n3.9.4 Where an employee at a post is or will be receiving a maternity or parental allowance for 12 weeks or more, 50% of the allowance amounts for FSD 55 – Post Living Allowance, FSD 56 – Foreign Service Incentive Allowances and FSD 58 – Post Differential Allowance, less 50% of the appropriate shelter cost payable under FSD 25 – Shelter, shall be paid in advance of the commencement of maternity or parental leave, and the outstanding balance, including any necessary adjustments, shall be paid upon the employee's return to work.\n3.9.5 Allowances under FSD 55 – Post Living Allowance, FSD 56 – Foreign Service Incentive Allowances and FSD 58 – Post Differential Allowance shall be adjusted in accordance with the special provisions of these directives to recognize:\n- an increase in salary;\n- a change in family configuration;\n- a change in the Post Index;\n- a revision to the Foreign Service Premium table (Appendix A to FSD 56), and the Post Specific Allowance table (Appendix B to FSD 56);\n- a revision to the Post Differential Allowance table (Appendix A to FSD 58); and/or\n- a change in Post Differential Allowance rating level (Appendix B to FSD 58).\n3.9.6 No adjustment shall be made which is based entirely on service outside Canada (e.g. a 50% bonus under FSD 58 – Post Differential Allowance, or a step progression in Appendix A – the Foreign Service Premium table under FSD 56).\n3.9.7 An adjustment to an employee's Foreign Service Premium shall be made on the basis of a step progression in the Foreign Service Premium Table on the first day of duty on which sufficient points/credits have accumulated to merit the increase, following that employee's return from maternity or parental leave.\n3.9.8 Where an employee is temporarily absent from the post in excess of 25 compensation days, allowances under FSD 55 – Post Living Allowance and FSD 58 – Post Differential Allowance shall cease with effect from the 26 th compensation day of absence.\n3.10 Child Under a Custody Arrangement\n3.10.1 Where the deputy head is satisfied by means of a court order or declaration signed by both parents that an employee has a custody arrangement in place for a child, the application of these directives shall be determined based on the place of residence of the child in Canada prior to the assignment and based on the place of residence of the child during the assignment as outlined in Appendix B of this directive.\n3.10.2 Where the child will be residing with the employee at post for the duration of the assignment, the child will be deemed to be a dependant as defined in FSD 2 – Definitions and provisions applying to dependants residing at post will apply to the child.\n3.10.3 Where the child will not be residing with the employee at post for the full period of the assignment, the child will be deemed to be a dependant as defined in FSD 2 – Definitions provided the period at post is for a minimum of 12 consecutive months and the child will be deemed to be a child under a custody arrangement as defined in FSD 2 – Definitions for the remainder of the assignment. The provisions applying to dependants residing at post will be adjusted as applicable where the child is not residing at post for the full period of the assignment.\n3.10.4 Where the child will not be residing with the employee at post, the child will be deemed to be a child under a custody agreement as defined in FSD 2 – Definitions and the provisions of section 51.10 of FSD 51 – Family Reunion and sections 54.10 and 54.11 of FSD 54 – Compassionate Travel shall apply.\n3.11 Legal Strike Situation\n3.11.1 Notwithstanding the provisions of the Treasury Board policy on strikes, the Foreign Service Directives, with the exception of FSD 56 – Foreign Service Incentive Allowances and FSD 58 – Post Differential Allowance, shall continue to apply in a legal strike situation\n3.12 New Assignment at the Same Post\n3.12.1 Where an employee accepts a new assignment at the same post, the provisions of these directives continue to apply in the same manner as where an employee accepts an extension. The employee is not eligible to a new posting loan under the provisions of FSD 10 – Posting Loan and FSD 15 – Relocation does not apply. Where an employee has completed an initial assignment of at least three years (including any extensions) and accepts a new assignment at the same non-hardship post, the provisions of FSD 50 – Post Travel Assistance will only apply where the duration of the new assignment is for three years or more. Any extensions to the previous assignment are not included for the purposes of determining the application of the provisions of FSD 50 for the subsequent assignment. The provisions of FSD 56.1 – Foreign Service Premium may end as specified in subsection 56.10.1.\n3.13 Application of the FSD Provisions for an Employee or Dependant with a Disability or Special Needs\n3.13.1 The following directives indicate specific provisions which may apply for an employee or dependant with a disability or special needs:\n- FSD 2 – Definition of dependant;\n- FSD 15 – Relocation, sections 15.10, 15.16, 15.20 and 15.23;\n- FSD 18 – Special Family Separation Assistance, subsections 18.8.7 and 18.9.1;\n- FSD 25 – Shelter Assistance, subsection 25.3.4;\n- FSD 34 – Education, section 34.9;\n- FSD 34 – Education, section 34.10;\n- FSD 51 – Family Reunion, sections 51.8 and 51.10; and\n- FSD 54 – Compassionate Travel, sections 54.3 and 54.12.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-6",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A - Calculation of Allowances for Less than a Complete Month",
+    "marginal_note": "Appendix A - Calculation of Allowances for Less than a Complete Month",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "In accordance with subsection 3.6.1, where an employee is entitled to an allowance for less than a complete calendar month, the allowance shall be calculated using the following methodology:\nR x E C\nwherein:\nR is the annual rate of allowance,\nC is 260.88 days, the number of compensation days in a year, and\nE is the total number of days of entitlement in that month, including:\n- each compensation day on which the employee is on duty or on authorized leave with pay; and\n- each day authorized by competent authority as a general holiday with pay, unless it falls within a period of leave without pay or immediately precedes the first day of employment or immediately follows the last day of employment.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-7",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B - Application of the FSD Provisions When a Custody Agreement is in Place",
+    "marginal_note": "Appendix B - Application of the FSD Provisions When a Custody Agreement is in Place",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "The following table provides a general overview of the application of some of the directives when a custody arrangement is in place, pursuant to section 3.10 of this directive. Where the child will not be accompanying the employee at post for the duration of the assignment, the application of these directives will be determined by the deputy head based on the period of time spent at post.\nLocation of the child during the assignment Child going to post for the duration of the assignment Child not going to post Child going to post for a portion of the assignment Status of the child for FSD purposes Dependant Child under a custody arrangement Dependant while at post / Otherwise child under a custody arrangement Application of FSD 15 – Relocation Yes No, as the child will not be residing at post One relocation provided the dependant will be relocating to post for at least 12 consecutive months Application of FSD 33 – Education Assistance at a Lycée in Canada No, as the child is at post; FSD 33 can apply upon return to Canada No, as the intent of FSD 33 is not met by the child not going to post No, as the intent of FSD 33 is not met by the child not going to post for the duration of the assignment Application of FSD 34 – Education Allowance Yes, while at post / Application of provisions in Canada will be based on the living arrangement at the time of relocation No Yes, while at post / Application of provisions in Canada will be based on the living arrangement at the time of relocation Application of FSD 34.6 – Postsecondary Shelter Assistance No, as the child is at post Based on the living arrangement at the time of relocation Based on the living arrangement at the time of relocation Application of FSD 50 – Post Travel Assistance Yes No Based on the period of time at post and the hardship level of the post Application of FSD 51 – Family Reunion Yes, for the child to visit the other parent Yes, for the child to visit the employee/spouse at post Based on the period of time at post",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-8",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 4 - Accountable Advances",
+    "marginal_note": "FSD 4 - Accountable Advances",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nIt is the employer's policy that an accountable advance will be available to an employee for any expenses that may be authorized under the Foreign Service Directives.\nDirective\n4.1 Application\n4.1.1 The deputy head may authorize an accountable advance to an employee in anticipation of any admissible expense of an accountable nature authorized under the directives and such an advance shall not be unreasonably withheld.\n4.1.2 An employee who receives an accountable advance shall account for and repay in full any unexpended balance within ten days, after the purpose for which the advance was made has been fulfilled, or within other specific time limits as defined in these directives and pursuant to the relevant provisions of the Financial Administration Act .\n4.1.3 When an employee fails to account for an advance or to repay in full any unexpended balance within the time limits specified in subsection 4.1.2, no further advances are to be paid to that employee until the outstanding advance has been accounted for.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-9",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 8 - Short-Term Assignments",
+    "marginal_note": "FSD 8 - Short-Term Assignments",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis Directive outlines the provisions which apply to employees on a short-term assignment outside Canada.\nDefinition\nNote: This definition only applies to this directive.\nShort-term assignment ( affectation de courte durée ) means a temporary move of an employee from one place of duty to another place of duty for a period of 121 consecutive calendar days or more and less than one year and, subject to FSD 3 – Application, to:\n- an office of the Government of Canada located outside of Canada; or\n- another government, organization or institution located outside of Canada.\nDirective\n8.1 Application\n8.1.1 The provisions of this directive apply to a short-term assignment as defined in this directive.\n8.1.2 For assignments of 120 consecutive calendar days or less, benefits and provisions in accordance with the NJC Travel Directive shall apply.\n8.1.3 This Directive does not apply to employees who are already on assignment under the full provisions of these directives, nor to employees, dependants or other individuals hired locally.\n8.1.4 When an employee is officially notified in writing that the length of a short-term assignment is subsequently shortened to a period of travel status under the NJC Travel Directive of 120 consecutive calendar days or less, the deputy head shall proceed as follows:\n- any allowances or payments that the employee was entitled to for the period prior to being advised in writing of the shortened assignment shall not be recovered;\n- the provisions of sections 8.13 and 8.14 shall cease on the first compensation day following the written notice to the employee that the assignment length is shortened;\n- the incidental expense allowance amount payable will be the greater of the provisions of section 8.4 authorized at the beginning of the short-term assignment or the daily incidental expense allowance amount applicable to the location as specified in Appendix C or D of the NJC Travel Directive for the full period;\n- the other benefits and provisions applicable to the employee shall remain unchanged; and\n- the employee shall not receive duplicate benefits.\n8.1.5 When an employee is subject to the NJC Travel Directive and is officially notified in writing that the period of travel status is extended to 121 consecutive calendar days or more and less than one year, and the definition of short-term assignment is met, the provisions of this directive shall apply once the employee accepts the extension in writing.\nFurthermore:\n- any allowances or payments that the employee was entitled to for the period prior to being advised in writing of the lengthened assignment shall not be recovered;\n- the provisions of sections 8.13 and 8.14 shall apply retroactively commencing on the first day of travel status under the NJC Travel Directive;\n- subject to paragraph 8.1.5(a), the incidental expense allowance amount payable will be the difference between the full provisions of section 8.4 and the daily incidental expense allowance amount applicable to the location as specified in Appendix C or D of the NJC Travel Directive received by the employee prior to being notified of the extension; and\n- the employee shall not receive duplicate benefits.\n8.1.6 When an employee on a short-term assignment accepts an assignment at the same post, the provisions of this directive shall cease and the full provisions of these directives shall apply as applicable, subject to FSD 9 – Medical and Dental Examinations, effective on the date of official notification in writing of the assignment. The deputy head shall ensure that employees do not receive duplicate benefits.\n8.1.7 Subject to subsection 8.1.6, in exceptional circumstances where the short-term assignment extends beyond the normal length, the provisions of FSD 8 ­­– Short-Term Assignments shall continue until the date of official notification in writing of the assignment.\n8.2 Transportation\n8.2.1 The deputy head shall apply the applicable transportation entitlement of the NJC Travel Directive for transportation to and from the post. For international travel, a suitable rest period or overnight stop shall be authorized in accordance with the provisions of the NJC Travel Directive.\n8.2.2 The deputy head may authorize the cost of five pieces of accompanying baggage within the size and weight allowable by the carrier and including the baggage transported free of charge by the carrier.\n8.2.3 In special circumstances, the deputy head may authorize the cost of more pieces of accompanying baggage in order to address an employee’s specific needs.\n8.3 Storage of Household Effects\n8.3.1 The deputy head may authorize the storage of household effects, including a private motor vehicle (PMV) in accordance with section 15.13 of FSD 15 – Relocation, if the employee is not maintaining a principal residence during the short-term assignment.\n8.3.2 Where the storage is authorized for the employee’s household effects and the employee is not able to occupy permanent accommodation, the cost of two days living expenses in Canada at the time of departure and at the time of return shall be authorized under the provisions of paragraph 15.4.1(c) of FSD 15 – Relocation.\n8.3.3 Where an employee's household effects have been placed in storage at Crown expense, the employee shall pay the applicable shelter cost in accordance with Appendix A of FSD 25 – Shelter at the \"one in household\" rate, with effect from the day following the date of arrival at the post.\n8.4 Incidental Expense Allowance\n8.4.1 Subject to subsections 8.1.4, 8.1.5 and 8.1.6, the deputy head shall authorize an incidental expense allowance of 50% of the incidental relocation expense allowance in accordance with Appendix C of FSD 15 – Relocation at the beginning and at the end of the short-term assignment.\n8.5 Accommodation\n8.5.1 The deputy head shall authorize the payment of actual and reasonable costs for accommodation, and utilities including installation, at the location of the short-term assignment.\n8.5.2 Where possible, employees shall be placed in self-contained accommodation, either commercial or Crown-held.\n8.5.3 Provided that the employee is not required by the employer to remain at the post, an employee may choose to spend the weekend at an alternative location. Such arrangements shall be made in consideration of security and diplomatic contexts.\n8.5.4 Subject to subsection 8.5.3, reimbursement shall be limited to the cost of maintaining the employee at the post and shall include the cost of accommodation and the meal allowance. To be eligible for reimbursement, the employee shall:\n- cancel charges for accommodation and meals provided on site at the post;\n- assume personal liability as if the employee were not on short-term assignment; and\n- not return home or to the headquarters area during the weekend.\n8.5.5 Spending the weekend at an alternative location does not preclude the employee's entitlement to section 8.9 - Home Travel.\n8.6 Meal Allowance\n8.6.1 The deputy head shall authorize payment of the daily meal allowance only, no incidentals, as specified in Appendix C or D of the NJC Travel Directive, as applicable.\n8.6.2 Where, due to special circumstances such as heavy workload, difficulty in finding food, or extremely limited restaurant facilities, the deputy head deems the meal allowance in subsection 8.6.1 to be inadequate, such meal allowance may be authorized as may be considered reasonable, up to the full daily meal rate.\n8.6.3 Where a meal allowance has not been established in the country of assignment or where there are sudden changes in currency exchange rates or high inflationary trends, the deputy head may authorize actual and reasonable expenses for meals, based on receipts.\n8.7 Laundry and Dry Cleaning\n8.7.1 The deputy head shall authorize reimbursement of actual costs for laundry for employees who occupy accommodation which is not provided with laundry facilities which consist of a washer and dryer.\n8.7.2 Where the deputy head is satisfied that dry cleaning costs significantly exceed those in the employee's headquarters city, reimbursement of 50% of the actual costs of dry cleaning shall be reimbursed, upon presentation of receipts.\n8.8 Commuting Assistance\n8.8.1 The deputy head may authorize financial assistance to cover excess home/office commuting costs, in accordance with the provisions for commuting assistance under FSD 30 – Post Transportation and Related Expenses.\n8.8.2 When authorized overtime causes a disruption in the employee’s regular commuting pattern, or when the employee is required to participate in a work-related event outside of normal work hours, the employee shall be reimbursed actual and reasonable additional local transportation costs.\n8.9 Home Travel and Alternative\n8.9.1 An employee is eligible for home travel provisions under this directive to the normal place of duty provided that the following conditions are met:\n- work schedules permit the employee to be absent; and\n- appropriate private or public transportation is available and its use is both practical and reasonable.\n8.9.2 Provided the employee is on continuous short-term assignment, the employee is entitled to home travel as per the table below. The employee may schedule actual trips within the maximum number permitted to meet personal needs.\nMinimum of: 121 days = 1 trip 200 days = 2 trips 280 days = 3 trips\n8.9.3 The employee shall be reimbursed, based on receipts, the cost of the most economical return airfare, the necessary return ground transportation to and from the carrier's terminal, and meals en route. Meals and incidentals at the destination shall not be reimbursed. The accommodation at the post should be cancelled if possible.\n8.9.4 As an alternative to home travel by the employee, the deputy head may authorize the spouse, common-law partner, or dependant to travel to the employee's post up to the cost of home travel by the employee. Such arrangements shall be made in consideration of security, diplomatic and health contexts.\n8.9.5 Where the deputy head does not authorize the spouse, common-law partner or dependant to travel to the post, as an alternative to home travel by the employee, travel for the employee and a spouse or common-law partner or dependant may be authorized to a third location up to the cost of home travel by the employee.\n8.10 Home Communication\n8.10.1 The deputy head shall authorize the provisions for home communication for employees assigned to posts located outside the continental U.S.A. only, in accordance with the relevant provisions of the NJC Travel Directive.\n8.11 Dependant Care\n8.11.1 The deputy head shall authorize dependant care for employees in accordance with the relevant provisions of the NJC Travel Directive.\n8.12 Medical, Dental and Health Care\n8.12.1 The deputy head shall authorize the application of FSD 9 – Medical and Dental Examinations for posts designated as unhealthy under FSD 38 – Preventive Medical Services Expenses.\n8.12.2 It is the employee's responsibility to ensure Provincial or Territorial health care and Public Service Health Care Plan (PSHCP) Supplementary coverage while outside Canada as well as continued coverage under the Public Service Dental Care Plan (PSDCP).\n8.12.3 If the short-term assignment is extended beyond one year, it is the employee’s responsibility to change coverage from Supplementary to Comprehensive Coverage under the Public Service Health Care Plan (PSHCP).\n8.13 Foreign Service Premium\n8.13.1 Subject to subsections 8.1.4 and 8.1.5 and to paragraph 8.17.3(c), the deputy head shall authorize payment of the Foreign Service Premium and the accrual of foreign service premium points in accordance with FSD 56 – Foreign Service Incentive Allowances (Foreign Service Premium).\n8.14 Post Differential Allowance\n8.14.1 Subject to subsections 8.1.4 and 8.1.5 and to paragraph 8.17.3(c), the deputy head shall authorize the provisions of the Post Differential Allowance in accordance with FSD 58 – Post Differential Allowance.\n8.14.2 Where payment of an additional amount of post differential allowance or special payment has been established to recognize extraordinary conditions at a hardship post, in accordance with subsection 58.5.4 of FSD 58 – Post Differential Allowance, the deputy head shall authorize these payments from the first day of an assignment to a hardship post, notwithstanding that the employee may not otherwise be subject to the provisions of FSD 58 – Post Differential Allowance.\n8.15 Temporary Absence\n8.15.1 An absence from the post on authorized government travel under the NJC Travel Directive, approved leave, home travel or home travel alternative does not constitute a break in the short-term assignment for the purpose of determining the length of the short-term assignment.\n8.15.2 When an employee is absent from the post on authorized government travel, the employee shall not receive double benefits.\n8.16 Currency Exchange\n8.16.1 The deputy head shall authorize the provisions for currency exchange in accordance with the NJC Travel Directive.\n8.17 Employee Accompanied by Dependant(s)\n8.17.1 In rare and unusual cases, and subject to subsection 8.17.4, the deputy head may authorize the employee's spouse or common-law partner and any dependant(s) normally residing with the employee to accompany the employee, subject to proof of health insurance coverage.\n8.17.2 The deputy head may authorize the employee to precede the spouse or common-law partner and dependant(s).\n8.17.3 Where the spouse or common-law partner and dependant(s) are authorized to accompany an employee, assistance shall be limited to:\n- transportation costs in accordance with subsection 8.2.1, up to the total cost of the employee’s home travel entitlement under section 8.9;\n- FSD 55 – Post Living Allowance, where the Post Index is above 100;\n- FSD 56 – Foreign Service Premium and FSD 58 – Post Differential Allowance at the unaccompanied rate; and\n- the provisions of FSD 39 – Health Care Expenses, FSD 41 - Health Care Travel and FSD 42 – Medical and/or Dental Expense Advance, unless otherwise covered by the employee's provincial and/or supplementary insurance plan.\n8.17.4 Where the provisions of subsection 8.17.3 apply:\n- home travel and alternative, home communication and meal allowances shall not apply;\n- no additional accommodation/housing will be provided, or additional accommodation costs reimbursed;\n- no additional costs will be authorized for shipment of household effects; and\n- employees are responsible to ensure provincial and supplementary coverage, such as Public Service Health Care Plan (PSHCP), for their dependant(s) while outside Canada.\n8.18 Assistance for Single Parents\n8.18.1 At the request of the employee and in lieu of the provisions for home travel, the deputy head may authorize:\n- payment of return transportation expenses for one or more pre-school aged children up to the cost of home travel for the employee which would otherwise be incurred;\n- dependant care expenses at the work location outside Canada which are in excess of existing dependant care expenses for equivalent care, up to the costs which would otherwise be incurred at the old place of duty and reimbursed under the NJC Travel Directive; and\n- expenses for vaccinations and/or inoculations for the child which are a consequence of the work location outside Canada.\n8.19 Emergencies, Illnesses, Injuries or Death While on Short-Term Assignment\n8.19.1 In the event of emergencies, illnesses, injuries or death while on short-term assignment, the employer shall authorize the payment of necessary expenses in accordance with Part V of the NJC Travel Directive for the employee, spouse or common-law partner and any dependant(s) in accordance with section 8.17.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-10",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 9 - Medical and Dental Examinations",
+    "marginal_note": "FSD 9 - Medical and Dental Examinations",
+    "part": "Part II - Pre-Posting",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThe employer wishes to ensure through preventive services that employees and their dependants are medically fit for service abroad and are medically fit upon return from service abroad. Examinations for this purpose will normally be provided by the medical service provider. Where the medical service provider is not in a position to conduct the examinations and the deputy head authorizes use of a private facility, the employer will pay the costs of related expenses for examinations conducted at a private facility. Health Canada has been delegated authority to amend the Appendix to this directive as and when required.\nDirective\n9.1 Application\n9.1.1 Prior to each posting, including cross-posting, an employee and each dependant who is either to reside with the employee at a post, or is to be in full-time attendance at an educational institution outside of Canada, shall have the right to a medical examination, or may as a condition of posting or cross-posting be required to undergo a dental and/or a medical examination which shall include specialist services, psychological assessments, x-rays and immunization against diseases as required. The posts for which dental examinations are required are listed in Appendix A to this directive.\n9.1.2 Where a dental examination is required, such dental examination shall include an assessment of any special dental treatment which may be required prior to or during the employee's assignment.\n9.1.3 Where an employee is posted to a hardship post, as specified in Appendix B of FSD 58 – Post Differential Allowance, the cost of a pre-posting eye examination will be reimbursed for employees and their dependant(s). Pre-posting eye examinations are not mandatory for the issuance of a Posting Confirmation Form (or equivalent).\n9.1.4 The dental examination, medical examination and related hospitalization and any special examination required shall be administered in the manner prescribed by Health Canada at a Canadian government facility. In special circumstances, the deputy head may authorize the use of a private facility only where the medical service provider is not in a position to conduct such examinations, or the deputy head considers a private facility to be more appropriate.\n9.2 On Assignment to Canada\n9.2.1 On assignment to Canada, an employee and/or a dependant who resided at the post may, on request, be granted, or may be required by the employer to undergo a medical examination which shall include such specialist services, psychological assessments, x-rays or immunization as may be required.\n9.2.2 The medical examinations referred to in subsection 9.2.1 shall normally be provided where:\n- the employee and/or dependant completes a period of service at an unhealthy post as defined in FSD 2 – Definitions; and/or\n- the employee has had a previous period of service at an unhealthy post, or has been otherwise exposed to unhealthy conditions at a post; and/or\n- a reasonable period of time has passed since the last medical examination of an employee or a dependant.\n9.2.3 The medical examinations referred to in subsection 9.2.1 may be given in Canada or at another location approved by the deputy head while an employee is on leave or temporary duty.\n9.3 Fitness for Duty Assessment\n9.3.1 An assessment as to fitness for duty prepared by the medical service provider shall be submitted to the deputy head with respect to any medical examination administered pursuant to this directive.\n9.3.2 An assessment as to the requirement for dental treatment which is not available at the employee's post shall be submitted by the medical service provider to the deputy head with respect to any dental examination administered pursuant to this directive.\n9.3.3 Whenever medical matters are at issue, employees shall have the right to have their personal physician submit a written medical opinion to the medical service provider who shall review such opinion and submit another assessment as to fitness for duty to the deputy head, taking into consideration the medical opinion of the employee's physician.\n9.3.4 On behalf of the employer, an independent written medical opinion which shall be taken into consideration in the assessment as to fitness for duty may be requested:\n- by the deputy head when the deputy head is not satisfied with the fitness for duty assessment provided in subsection 9.3.1 and a second written medical opinion has not been provided under subsection 9.3.3; or\n- by the medical service provider when it determines there is a significant variance between the written medical opinions provided in subsections 9.3.1 and 9.3.3.\n9.3.5 In arriving at a decision concerning the assignment of an employee, the deputy head shall give consideration to the medical and dental assessments submitted pursuant to subsections 9.3.1, 9.3.2, 9.3.3 and 9.3.4.\n9.4 Admissible Expenses\n9.4.1 The deputy head shall authorize:\n- payment of actual and reasonable medical examination expenses;\n- payment of actual and reasonable dental examination expenses for examinations conducted as a condition of posting to those posts listed in Appendix A of this directive; and/or\n- payment of actual and reasonable expenses to cover the cost of local transportation and/or parking to attend mandatory pre-posting medical and dental appointments as required by Health Canada or the deputy head.\n9.4.2 Where appropriate, the deputy head shall authorize payment of travelling expenses, as defined in FSD 2 – Definitions.\n9.4.3 Where the use of a private facility is authorized by the deputy head, the written opinion and professional account shall be submitted to the medical service provider and the account shall be verified and recommended for payment when the quality of the written opinion is satisfactory to the medical service provider.\n9.4.4 Expenses incurred by the employee pursuant to subsections 9.1.4 and 9.3.3 shall not be a charge against the employee's health or hospitalization insurance plan.\n9.5 Leave\n9.5.1 Where it is necessary for a medical or dental examination authorized under this directive to be conducted during normal working hours, the employee shall be considered to be on duty for the period required for such examination.\n9.5.2 Where an employee is required to undergo a medical or dental examination authorized under this directive and it is not possible to conduct such an examination during scheduled working hours, the deputy head may authorize overtime compensation as provided for in the applicable collective agreement for the period required for such examination.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-11",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A - Posts for which Pre-Posting Dental Examinations are Required",
+    "marginal_note": "Appendix A - Posts for which Pre-Posting Dental Examinations are Required",
+    "part": "Part II - Pre-Posting",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nAbidjan, Côte d'Ivoire Abuja, Nigeria Accra, Ghana Addis Ababa, Ethiopia Algiers, Algeria Amman, Jordan Ankara, Turkey Astana, Kazakhstan (formerly Nur-Sultan) Baghdad, Iraq Bamako, Mali Bandar Seri Begawan, Brunei Darussalam Bangalore, India Bangkok, Thailand Beijing, China Beirut, Lebanon Belgrade, Serbia Bogotá, Colombia Brasilia, Brazil Bratislava, Slovakia Bridgetown, Barbados Bucharest, Romania Buenos Aires, Argentina Cairo, Egypt Caracas, Venezuela Chandigarh, India Chennai, India Chongqing, China Colombo, Sri Lanka Cotonou, Benin Dakar, Senegal Damascus, Syria Dar es Salaam, Tanzania Dhaka, Bangladesh Doha, Qatar Erbil, Iraq Georgetown, Guyana Guangzhou, China Guatemala, Guatemala Hanoi, Vietnam Harare, Zimbabwe Havana, Cuba Ho Chi Minh City, Vietnam Islamabad, Pakistan Istanbul, Turkey Jakarta, Indonesia Juba, Sudan Kabul, Afghanistan Kandahar, Afghanistan Kathmandu, Nepal Khartoum, Sudan Kigali, Rwanda Kingston, Jamaica Kinshasa, Democratic Republic of Congo Kuala Lumpur, Malaysia Kuwait City, Kuwait Kyiv, Ukraine La Paz, Bolivia Lagos, Nigeria Lima, Peru Lusaka, Zambia Managua, Nicaragua Manila, Philippines Maputo, Mozambique Montevideo, Uruguay Moscow, Russia Mumbai, India Nairobi, Kenya New Delhi, India Nur-Sultan, Kazakhstan (see Astana, Kazakhstan) Ouagadougou, Burkina Faso Panama City, Panama Phnom Penh, Cambodia Port-au-Prince, Haiti Port of Spain, Trinidad and Tobago Quito, Ecuador Rabat, Morocco Ramallah, West Bank Rio de Janeiro, Brazil Riyadh, Saudi Arabia San José, Costa Rica San Salvador, El Salvador Santo Domingo, Dominican Republic São Paulo, Brazil Seoul, Republic of Korea Shanghai, China Taipei, Taiwan Tegucigalpa, Honduras Tripoli, Libya Tunis, Tunisia Ulaanbaatar, Mongolia Vientiane, Laos Warsaw, Poland Yangon, Burma (Myanmar) Yaoundé, Cameroon\nNotes: Notwithstanding the provisions of Section 107 of the Federal Public Sector Labour Relations Act , revisions to this Appendix shall not constitute a change in terms and conditions of employment for employees subject to the Foreign Service Directives.\nHealth Canada has the delegated authority to amend this Appendix as required.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-12",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 10 - Posting Loan",
+    "marginal_note": "FSD 10 - Posting Loan",
+    "part": "Part II - Pre-Posting",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive recognizes that employees may have to purchase items required at post and provides for a loan to employees for these purchases on an as-needed basis.\nDirective\n10.1 Application\n10.1.1 A posting loan for the purchase of items required at post may be granted to an employee. Items required at post could include a private motor vehicle, clothing, household effects and foodstuffs. The employee will be required to identify the purpose of the loan. The posting loan shall only be used for the purchase of items required at post and its use is subject to verification as specified in section 10.9. Posting loans shall not be used for reasons such as investments, debt consolidation, home renovations or personal gain.\n10.1.2 A posting loan may be granted to an employee:\n- who is notified officially in writing of an impending assignment to a post; or\n- who is on assignment at a post where a posting loan was not granted in anticipation of that assignment; and/or\n- who has been granted a posting loan and is notified officially in writing of an impending assignment from one post to another post.\n10.1.3 Where a loan is approved following notification of posting or cross-posting, the funds may be released to the employee up to 90 days prior to the official date of departure from Canada or from the employee's previous post.\n10.1.4 A posting loan is normally granted in advance of posting or during the first 12 months of an assignment at a post.\n10.1.5 A posting loan may be granted following completion of 12 months of duty at a post for reasons acceptable to the deputy head.\n10.1.6 A posting loan may only be granted during the last 12 months of an assignment at a post in exceptional circumstances for reasons acceptable to the deputy head.\n10.2 Maximum Loan Amount\n10.2.1 Subject to the discretion of the deputy head and the limitations and conditions of this directive, an employee may be granted an interest-bearing posting loan in an amount not exceeding the lesser of the following amounts:\n- fifty per cent of the employee's gross annual salary; or\n- the amount in Appendix A of the Directive, established annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\n10.2.2 Where a loan is granted in accordance with paragraph 10.1.2(c), the maximum amount of the loan shall not exceed the amount available under subsection 10.2.1 at the time of official notification of cross-posting, reduced by the outstanding principal of the previous loan, and repayment shall be in accordance with section 10.5. The \"principal\" is the total amount of the loan which comprises the actual amount received by the employee plus any additional amount required to retire the outstanding principal of the previous loan.\n10.3 Maximum Period of Loan\n10.3.1 Where a posting loan has been granted in accordance with subsection 10.1.2, the repayment period shall not exceed a maximum of 48 months. Where a posting loan is renegotiated in accordance with paragraph 10.6.1(a), the repayment period shall not exceed a maximum of 48 months from the commencement of the repayment period on the original loan.\n10.4 Interest Rate\n10.4.1 Where a posting loan or supplementary loan has been approved in accordance with subsection 10.1.2 and/or paragraph 10.6.1(a):\n- the rate of interest on the initial loan shall be the prescribed rate in effect on the first day of the quarter (i.e., April 1 st , July 1 st , October 1 st , January 1 st ) in which the loan is approved, such rate being established by the Department of Finance ( https://www.canada.ca/en/department-finance/services/lending-rates/foreign-service.html - Interest Rate – Foreign Service Posting Loans);\n- the rate of interest on any supplementary loan shall be the prescribed rate in effect on the first day of the quarter in which the supplementary loan is approved, and where the new loan interest rate on the combined loan shall be a weighted average of the two rates;\n- the rate of interest shall remain fixed during the period of the loan, subject to the provisions of subsection 10.6.1;\n- interest shall be calculated and becomes payable two weeks following the day the loan is approved for deposit to the employee's bank account. These two weeks represent the average time from approval to deposit. Any interest owing between the issuance of the loan and the beginning of the repayment period will be added to the principal;\n- interest shall be calculated on the total outstanding balance of the loan, including any outstanding balance from a previous loan and any supplementary loan amount.\n10.5 Repayment Terms\n10.5.1 Where a posting loan has been granted in accordance with subsection 10.1.2, the loan shall be repaid in equal bi-weekly installments of blended principal and interest. Notwithstanding that interest becomes payable two weeks following the day the loan is approved, at the request of the employee, the repayment start date can be delayed up to the first day of the fourth month following the month in which the loan is approved, or to the first day of the month following the employee's arrival at post, whichever is the earlier.\n10.5.2 Where the employee has completed the purchase of items required at post and has not utilized the entire amount of the posting loan, the employee shall repay the unused portion and interest within 30 days of completion of purchases.\n10.6 Loan Renegotiation\n10.6.1 Where a posting loan has been granted in accordance with subsection 10.1.2, the employee may:\n- negotiate a supplementary loan, on one occasion only, for an amount of $1,500 or over, up to the maximum amount that would have been available under subsection 10.2.1 when the original loan was approved. The additional amount would be at the current interest rate for posting loans; and/or\n- renegotiate the term of the loan to a maximum of four years, with no change in interest rate; and/or\n- renegotiate the loan to reflect a higher loan payment with a corresponding decrease in the term of the loan, with no change in interest.\n10.6.2 The provisions of section 10.6 are available at any time following approval of each loan, except that during the last 12 months of an assignment at a post, the supplementary loan may only be granted in exceptional circumstances for reasons acceptable to the deputy head.\n10.6.3 The provisions of subsection 10.6.1 are not available when a loan has been repaid in full.\n10.7 Early Repayment\n10.7.1 An employee who has been granted a posting loan may partially repay the principal of the loan in a minimum amount of $1,500 on one occasion only, in which case the rate of interest shall remain unchanged and, upon request, the employee may:\n- retain the original repayment period, in which case the total bi-weekly amount of blended principal and interest shall be reduced to reflect the reduced principal of the loan; or\n- reduce the original repayment period, in which case the total bi-weekly amount of blended principal and interest shall be adjusted, as required, in accordance with the applicable repayment schedule, to an amount approximating as closely as possible the total bi-weekly amount prior to the partial repayment of the principal.\n10.7.2 After confirming with the deputy head the outstanding balance of a loan, an employee shall have the right, during the term of the loan, to repay the whole of the outstanding principal and interest, with interest calculated to the end of the bi-weekly period in which the loan is retired. Where the employee utilizes this right, there is no further entitlement to any of the provisions of this directive for the duration of that assignment, including any extension of that assignment, until and unless the employee is notified officially in writing of an impending assignment from that post to another post. (See subsection 10.1.3)\n10.8 Repayment/Recovery – Other Circumstances\n10.8.1 Notwithstanding subsection 10.3.1, where an employee who has been granted a posting loan in anticipation of posting is subsequently notified officially that the assignment has been cancelled due to operational requirements as determined by the deputy head, the deputy head may authorize the repayment of the loan under the same terms and conditions as would have applied had the employee proceeded on posting, except that, in cases of financial hardship, the deputy head may consider extending the repayment period beyond 48 months.\n10.8.2 Where the employer directs early termination of a posting and the employee's return to Canada and repayment of the loan would cause financial hardship, the deputy head may consider extending the repayment period beyond 48 months.\n10.8.3 Notwithstanding subsection 10.3.1, where an employee returns to Canada prior to the termination of the assignment, the deputy head may authorize the continued repayment of the loan and may also extend the repayment period to a maximum of 48 months from the commencement of the repayment period.\n10.8.4 Notwithstanding anything in this directive, where an employee:\n- ceases to be employed before repayment is completed, the outstanding amount of the loan shall be subject to immediate recovery pursuant to the relevant provisions of the Financial Administration Act ;\n- has been granted leave without pay during the repayment period of the loan, the employee shall make the necessary financial arrangements to cover the bi-weekly payments during the leave without pay period. If no provision is made for settlement of the regular payments, the outstanding amount of the loan shall be subject to recovery pursuant to the relevant provisions of the Financial Administration Act .\n10.9 Verification of the Use of the Posting Loan\n10.9.1 Employees are required to retain evidence that the amount of the loan was used only for the purpose of purchasing items required at the post and, when requested by the deputy head, to demonstrate that the loan has been used for the purchase of items required at post.\n10.9.2 If employees cannot demonstrate that the loan was used for the purchase of items required at the post, the employee will be required to immediately repay that portion of the loan the use of which cannot be substantiated.\n10.9.3 A posting loan used for a purpose other than the purchase of items required at post shall be recovered, and in addition, the employee may be subject to administrative and/or disciplinary action.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-13",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Maximum Loan Amount – Section 10.2",
+    "marginal_note": "Appendix A – Maximum Loan Amount – Section 10.2",
+    "part": "Part II - Pre-Posting",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nIn accordance with subsection 10.2.1 of this directive, the maximum amount of the posting loan, effective April 1, 2026, is $56,208 or up to 50 per cent of the employee's gross annual salary in effect at the time the loan is approved, whichever is the lesser.\nNote: The dollar amount shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-14",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 12 - Expenses for Dependants on Pre-Posting Briefing Programs and/or Foreign Language Training",
+    "marginal_note": "FSD 12 - Expenses for Dependants on Pre-Posting Briefing Programs and/or Foreign Language Training",
+    "part": "Part II - Pre-Posting",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThe provisions of this directive provide assistance to the employee for their spouse or common-law partner and/or dependants who will be residing with the employee at the post and who have been authorized by the deputy head to attend a pre-posting briefing program and/or foreign language training.\nThe cost of delivering the pre-posting briefing program and/or foreign language training is not a Foreign Service Directives expense.\nDirective\n12.1 Application\n12.1.1 Where the deputy head has authorized a pre-posting briefing program and/or foreign language training for a spouse, common-law partner and/or dependant(s), as defined in FSD 2 – Definitions, who accompany an employee on a posting, the employee may claim expenses as follows:\n- actual and reasonable return travelling expenses between the place of residence of the spouse or common-law partner and/or dependants who will be residing with the employee at the post, and the location of the pre-posting briefing program or foreign language training, up to the cost of return travelling expenses between the employee’s normal place of residence and the location of the program or training;\n- where travelling expenses are authorized under the provision of another Foreign Service Directive or the NJC Travel Directive to a location other than the location of the pre-posting briefing program or foreign language training, the provisions of paragraph 12.1.1(a) shall be limited to the return travelling expenses from the other location to the location of the program or training;\n- living expenses, as defined in FSD 2 – Definitions, at the location of the pre-posting briefing program or foreign language training, for the duration of the program or training;\n- actual and reasonable local transportation expenses by the most practicable and economical means as determined by the deputy head for one return journey each day to the location of the pre-posting briefing program or foreign language training; and\n- the cost of telephone calls in accordance with the NJC Travel Directive from the briefing or training location to the place of residence of the separated family member(s). However, telephone calls shall not be reimbursed where an incidental expense allowance is paid for travel within Canada or the continental U.S.A.\n12.2 Dependant Care\n12.2.1 Where the employee incurs expenses in excess of any existing dependant care arrangements as a result of a spouse or common-law partner or dependant attending a pre-posting briefing program or foreign language training, the deputy head shall authorize payment of actual and reasonable dependant care expenses incurred in accordance with the NJC Travel Directive.\n12.2.2 The dependant care expenses may be incurred at the employee’s residence, at the location of the pre-posting briefing program or foreign language training or, with the prior approval of the deputy head, at another location. Note that travel for the dependant requiring care is not covered under this directive.\n12.2.3 Expenses for dependant care incurred at post may exceed the maximum amount established in the NJC Travel Directive on the recommendation of the appropriate foreign service interdepartmental coordinating committee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-15",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 15 - Relocation",
+    "marginal_note": "FSD 15 - Relocation",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nDefinitions\nNote: These definitions only apply to this directive.\nAccountable relocation travel option ( option de voyage de réinstallation soumise à justification ) is an accountable option provided to an employee for relocation travel from the old place of duty to the new place of duty for which the employee must submit an expense claim for actual and reasonable relocation travel expenses as outlined in this directive within 30 days after travel has occurred and for which an employee may request an advance, subject to FSD 4 – Accountable Advances.\nActual cash value (ACV) ( valeur réelle ) takes into account the age, condition and expected lifespan of the article in accordance with good industry practice.\nOfficial routing ( trajet officiel ) is the most direct and practical routing as determined by the deputy head for one-way travel from the old place of duty to the new place of duty.\nRelocation travel allowance (indemnité de voyage de réinstallation ) is a non-accountable allowance provided to an employee for relocation travel from the old place of duty to the new place of duty and includes the travel allocation as well as expenses which will be incurred at the old and new place of duty.\nRepair ( réparation ) is the restoration of an item to a serviceable condition at a cost not to exceed the replacement cost value.\nTravel allocation ( allocation de voyage ) is the amount which will be provided to the employee for travel by air, private motor vehicle (PMV) or sea from the old place of duty to the new place of duty and may include the expenses as outlined in subsection 15.6.2 relating to an authorized stopover where the deputy head determines that one is required.\nDirective\n15.1 Application\n15.1.1 This directive applies to an employee and/or a dependant on relocation to, from and between posts and on ceasing to be an employee and/or dependant while serving outside Canada.\n15.1.2 The relocation provisions should provide for the employee's legitimate relocation expenses, without opening the way for personal gain or for the underwriting of extravagances. Employees should read this directive carefully and where the advice given by the department contradicts the directive, employees should request that the advice be given in writing. This is important as expenses resulting from misinterpretation or mistakes shall not necessarily be reimbursed.\n15.1.3 It is the employer who decides whether an employee should be relocated; therefore, it is the sole responsibility of the employer to determine the relocation assistance that should be provided.\n15.1.4 In any relocation, the aim should be to relocate the employee in the most efficient fashion - that is, at the most reasonable cost to the public, and with minimal inconvenience to the employee and family.\n15.1.5 When travelling and/or living expenses are authorized under this directive or under other directives, a dependant is entitled to transportation and accommodation standards similar to those applicable to the employee. If during relocation the employee is required to precede or follow a dependant to or from the post, one dependant shall be considered, subject to the approval of the deputy head, as the employee for purposes of expenses incurred under this directive.\n15.1.6 The employer shall provide the relocating employee with the necessary and reasonable leave with pay, based on individual circumstances, to carry out all activities related to the relocation, including the overseeing of the packing and unpacking of household effects, as well as for section 15.20 – House Hunting Trips if authorized by the deputy head, and relocation travel as per this directive, to the new place of duty.\n15.1.7 The provisions of FSD 3.7 – Cancellation or change to assignment shall apply where, due to operational requirements as determined by the deputy head, an employee who has been notified officially of an assignment outside Canada is subsequently notified officially that the assignment has been cancelled or changed.\n15.1.8 Relocation provisions within this directive aim to facilitate the relocation of the employee and dependants to their new place of duty. A flexible relocation expenses fund may be created in accordance with Appendix G of this directive where an employee opts not to use or limit the use of one or more of the following provisions: storage of household effects, shipment of household effects, storage or shipment of a vehicle, and business class travel if applicable.\n15.1.9 The intent of the flexible fund is to support the employee’s relocation to the new place of duty by allowing other relocation expenses which are not otherwise payable under the FSD or for which amounts may not be sufficient for an employee’s personal situation.\n15.1.10 Admissible expenses are reimbursed based on receipts up to the amount of the flexible fund. Admissible expenses include extra baggage, including cargo when arranged by the employee, additional local transportation when authorized under FSD 15.22, local transportation expenses when FSD 15.22 does not apply, shipment or boarding of pets, travel for an additional individual to support the relocation of the employee, and other expenses relating to the relocation with prior approval by the deputy head. Other than expenses listed above, relocation expenses that are otherwise included in an employee’s incidental relocation expense allowance as outlined in Appendix C will only be considered if an employee elects to demonstrate that the full amount of the incidental relocation expense allowance has been used. The incidental relocation expense allowance remains not accountable.\n15.1.11 All receipts must be submitted to the deputy head within six months after the employee has arrived at the new place of duty. Any amount remaining in the Flexible Relocation Expense Fund after admissible receipts have been reimbursed will return to the Crown\n15.2 Employee-Couple\n15.2.1 Where an employee-couple is assigned to the same post, the provisions of this directive shall normally apply to one employee only of an employee-couple, subject to the provisions of subsection 15.2.3. The other employee will be considered as a dependant for the purposes of the relocation, unless the deputy head determines that individual treatment is justified by program requirements. In that case, the details shall be reported to the appropriate foreign service interdepartmental coordinating committee.\n15.2.2 Where an employee-couple is assigned to different posts, the provisions of this directive shall apply to each employee, having regard for any accompanying dependant.\n15.2.3 The employer shall provide each relocating employee of an employee-couple as defined in FSD 2 – Definitions with the necessary and reasonable leave with pay, based on individual circumstances, to carry out all activities related to the relocation.\nRelocation Travel\n15.3 General\n15.3.1 When an employee is relocated, the travel allocation as defined in this directive, shall be established by the deputy head. The employee may opt for a relocation travel allowance or an accountable relocation travel option as defined in this directive.\n15.3.2 Air travel is the standard mode of transportation for an employee who is relocated as in almost all cases it is the most practical and economical. However, where feasible, an employee may choose to travel by PMV or sea or a combination of air, PMV or sea as outlined in this directive. The relocation travel allowance will be calculated based on the mode or modes of travel requested by the employee. When driving is an option, the employee may be required to prove that travel took place as per the predetermined mode(s) of travel. Where actual travel does not follow the mode of travel as established for the relocation travel allowance, the employee will have been deemed to have selected the accountable option and a claim will be required. Funds will be recovered as applicable.\n15.3.3 Where an employee travels by PMV or sea or a combination of air, PMV or sea, the maximum of the relocation travel allowance is the amount which would have been authorized in subsection 15.6.1 for travel by air, unless otherwise specified.\n15.3.4 Each employee and dependant who will be residing with the employee at post is entitled to relocation travel and an individual seat under this directive. Where reduced fares are offered for children on airlines acceptable to the deputy head, such fares will normally be used to determine the airfare entitlement.\n15.3.5 Subject to section 15.6, where an employee is relocated from one post to another post, the deputy head shall determine the travel allocation based on the official routing, or, when so requested by the employee and/or dependant(s), from the old post via the headquarters city to the new post. Where a travel allocation is authorized for travel through the headquarters city, the employee will be required to provide proof that travel to the headquarters city took place for each traveller.\n15.3.6 In the event that the deputy head instructs an employee to proceed from the present post directly to the next post, the employee and accompanying dependants shall be entitled to one additional trip to the headquarters city for use during the employee’s next posting in accordance with subsection 50.4.3 of FSD 50 – Post Travel Assistance unless the employee’s dependant(s) are authorized to travel through the headquarters city at the time of relocation. In this case, only the employee shall be entitled to one additional trip, in accordance with this subsection.\n15.3.7 In exceptional circumstances, the deputy head may provide an employee and accompanying dependant(s) with return transportation from the present post to the headquarters city prior to departure from the employee’s present post, in lieu of the provisions of subsections 15.3.5 and 15.3.6, following confirmation of an assignment from one post to another post in order to facilitate the operational requirements of the department.\n15.3.8 In exceptional circumstances, the provisions of 15.3.5, 15.3.6 and 15.3.7 may be applied for travel to the last place of duty in Canada in lieu of the headquarters city where the employee can demonstrate to the deputy head the need for travel to the last place of duty in lieu of the headquarters city. Considerations may include medical, legal or financial appointments.\n15.4 Relocation Travel Allowance or Accountable Relocation Travel Option\n15.4.1 Where an employee chooses to receive a relocation travel allowance for relocation travel, the employee shall be issued the allowance in advance of the travel, and upon termination of relocation travel the employee may submit an expense claim for the additional relocation expenses as outlined in section 15.5. The relocation travel allowance shall be established on an individual basis by the deputy head based on the following:\n- the travel allocation specific to the mode of travel as outlined in sections 15.6 for travel by air, 15.7 for travel by PMV and 15.8 for travel by sea;\n- an amount of $75.00 for relocations to and from Canada to compensate for local transportation cost at the place of duty in Canada where an employee does not have access to a PMV;\n- two nights’ hotel accommodation at the place of duty in Canada if the employee does not have access to their residence; and\n- the daily meal allowance for each traveller and one daily incidental expense allowance per family unit in accordance with the NJC Travel Directive, for two days each at the old and the new place of duty.\n15.4.2 Where an employee chooses the accountable relocation travel option for relocation travel, an expense claim based on actual and reasonable expenses may be submitted for travel and accommodation up to the maximum which would have been authorized under paragraphs 15.4.1(a) and (c) respectively. The expenses for local transportation in Canada and for the daily meal allowance and daily incidental expense allowance may be claimed in accordance with paragraphs 15.4.1(b) and (d), subject to section 15.11.\n15.4.3 Where the employee chooses to not travel via the official routing and/or chooses to take additional travel leave, the employee is responsible for any difference in costs which exceed the travel allocation and the employer will not be responsible for any additional expenses incurred as a result of disruptions or delays arising from the arrangements made by the employee. The employee shall claim the travel leave as specified in section 15.9. The employee must submit a leave request for any additional time taken during normal working hours resulting from the employee’s personal travel arrangements.\n15.5 Additional Relocation Expenses\n15.5.1 Employees may submit an expense claim based on receipts for the following actual and reasonable additional relocation expenses:\n- two nights’ accommodation at the place of duty outside of Canada, subject to the limitations of section 15.23, or two nights’ waiver of shelter cost at the post where the employee will be occupying Crown-held accommodation, as determined by the deputy head;\n- local transportation expenses at the place of duty outside Canada for travel to or from the airport as applicable;\n- actual and reasonable costs for service charges/fees relating to financial transactions directly related to relocation travel based on the official routing, such as, but not limited to Automated Banking Machine use, credit/debit card use, financial institution foreign currency transaction commissions, traveller’s cheques acquisition and cheque-cashing fees provided these costs are supported by receipts and the expense currency is indicated;\n- expenses for necessary official telephone calls provided the purpose of the call is stated on the expense claim;\n- passports and related expenses such as visas, certificate of health and translation of official documents as required by officials;\n- gratuities related to travel, except that gratuities related to meals are included in the daily incidental expense allowance;\n- insurance for damage and/or loss of accompanying baggage to a maximum of $1,000 per traveller, beyond the compensation provided by the carrier, credit card company, travel agency or auto insurer as applicable; and\n- dependant care expenses in accordance with the dependant care provisions of the NJC Travel Directive, for a maximum of four days per relocation for dependants who are nine years of age or less and residing with the employee while effects are packed/unpacked and loaded/unloaded, at the old and/or new place of duty.\n15.5.2 The expenses relating to passports and related expenses in paragraph 15.5.1(e) may be covered for dependants, notwithstanding the fact that a relocation is not imminent. Examples include the birth of a child at post.\n15.6 Travel by Air\n15.6.1 The air travel from the old place of duty to the new place of duty will be based on the official routing as defined in this directive for the employee and each accompanying dependant using:\n- unrestricted full economy air fare; or\n- business class air fare, where the employee and dependants fly by the official routing which qualifies for business class travel by virtue of a flight of nine or more hours or continuous air travel in excess of 12 hours from scheduled departure to scheduled arrival or with an overnight stop or layover equivalent to an overnight stop, and the employee agrees to subsequently provide evidence (boarding passes or tickets) that all travellers receiving the business class allocation travelled business class as planned.\n15.6.2 Where the itinerary on which the air travel allocation, as determined by the deputy head, results in an authorized stopover, the travel allocation will include expenses at the stopover location in accordance with the NJC Travel Directive for return local transportation between the airport and the accommodation, accommodation, the daily meal allowance for all authorized travellers, and one daily incidental allowance per family unit.\n15.6.3 To alleviate fatigue caused by long journeys, overnight travel and time zone changes, wherever feasible, a suitable rest period shall be arranged between the time of arrival at the destination and the time the employee is required to report to work.\n15.6.4 The official routing for relocation travel between posts and Ottawa, including any authorized stopovers, shall be submitted to the NJC FSD Committee by June 30 th of every year, as specified in FSD 70.5.3 – Reporting Requirements.\n15.7 Travel by Private Motor Vehicle (PMV)\n15.7.1 The travel allocation for travel by PMV from the old place of duty to the new place of duty shall be determined by the deputy head to include:\n- the kilometric/mileage rate applicable to government business travel at the point of departure as applicable, for the number of kilometres/miles driving distance between the former place of duty and the new place of duty, increased by 20% for necessary additional travel, as determined by the deputy head;\n- travelling expenses for the journey by PMV, for the employee and each accompanying dependant. The deputy head shall determine the number of stopovers and the number of days for which meals and accommodation while travelling will be included in the allowance, on the basis of the most practical and economical route by PMV; and\n- the lower kilometric/mileage rate for a second PMV, for the same driving distance as for the first vehicle, if a second vehicle is being driven.\n15.7.2 Where two PMVs are driven, the travel allocation shall be increased by the estimated cost of shipping one PMV, which would otherwise have been shipped from its location to the new place of duty as outlined in section 15.18. Where one car is shipped and the other one is driven or where only one PMV is driven, the travel allocation is limited to the cost of air travel alone.\n15.7.3 Subject to paragraph 15.7.1(b), an employee who is authorized to travel by PMV shall not normally be expected to travel more than 500 kilometres per day. Where the distance between the old and the new place of duty is less than 650 kilometres, the employee shall be expected to complete the journey within one day, unless conditions acceptable to the deputy head prevent completion of the journey within that time. Where the distance between the old and new places of duty necessitates more than one day of travel and after the employee having completed one or more days of travel, less than 650 kilometres of the journey remain, the employee shall be expected to complete the journey within one day, unless conditions acceptable to the deputy head prevent completion of the journey within that time.\n15.8 Travel by Sea\n15.8.1 The travel allocation for travel by sea from the old place of duty to the new place of duty shall be determined by the deputy head to include:\n- an amount up to the air travel allocation in paragraph 15.6.1(a); and\n- the estimated cost of shipment of the employee’s PMV, as established by the deputy head in accordance with the provisions of section 15.18, where shipment of a PMV has been authorized by the deputy head, provided such costs are not included in the total ticket price for transportation/travel by ship, including costs related to the shipment of the PMV such as dock charges, insurance, etc.\n15.9 Travel Leave\n15.9.1 An employee shall be granted relocation travel leave based on the travel time required for travel by air by the official routing, except where:\n- travel is authorized under subsection 15.10.2 in which case the deputy head shall determine the appropriate amount of travel leave; and\n- the employee elects to travel by PMV in which case two days’ leave shall be granted.\n15.10 Traveller with Special Needs\n15.10.1 Where a traveller with a physical disability is required to pay for special assistance in travel (e.g. taxi driver or porter), the deputy head shall reimburse these actual and reasonable expenses based on receipts, provided they are clearly necessary and reasonable.\n15.10.2 Where, for logistical, operational or medical reasons, the deputy head authorizes an alternative mode of transportation other than air for all or some portion of the employee’s journey, reimbursement of actual and reasonable costs associated with such travel in accordance with this directive shall be authorized by the deputy head notwithstanding that such costs may exceed the cost of economy air travel. In such exceptional circumstances the employer shall make the necessary arrangements utilizing such modes and standards of travel as are deemed appropriate to the circumstances, having regard for the NJC Travel Directive.\n15.11 Temporary Duty En Route\n15.11.1 Where an employee is en route to or from a post and has an authorized stopover to transact official business, the deputy head may, in advance of such duty, authorize necessary expenses as are considered appropriate in respect of each accompanying dependant who is authorized to travel with the employee and:\n- who was residing with the employee at the former place of duty and will be residing with the employee at the new place of duty; and/or\n- for whom relocation expenses are authorized in accordance with section 15.29.\n15.11.2 The deputy head may authorize reimbursement of such expenses as are considered reasonable and justifiable according to the circumstances, normally for a period of up to seven days at any one location.\n15.12 Illness, Injury or Death while Travelling\n15.12.1 Reimbursement may be made for the use of an ambulance or taxi, as the deputy head deems appropriate under the circumstances, if an employee or a dependant becomes ill or is injured while travelling to the new place of duty and the deputy head is of the opinion that the nature of the illness or injury necessitated the use of an ambulance or taxi to a hospital, or a taxi to the hotel.\n15.12.2 An employee may also be reimbursed necessary expenses caused by the illness or injury to the extent the deputy head is satisfied the expenses were additional to those which might have been incurred had the employee not been absent from the place of duty and which are not otherwise payable to the employee under an insurance policy, the Government Employee's Compensation Act , or other authority.\n15.12.3 When, in the opinion of the attending physician, an employee's condition resulting from illness or injury while travelling to the new place of duty warrants the presence of the next-of-kin or a representative of the family, the deputy head may authorize payment of:\n- actual and reasonable return travelling expenses for such person to the location of the employee, minus return travelling expenses between the location of the person who is travelling and the headquarters city; and\n- actual and reasonable accommodation expenses at the location of the employee for any reasonable period as determined by the deputy head.\n15.12.4 If an employee or a dependant dies while travelling to a new place of duty, the deputy head shall authorize payment of expenses in accordance with FSD 66 – Death Abroad of an Employee or Dependant except that where the body is not transported, travel for the next-of-kin to the place of burial may be authorized as in subsection 15.12.3.\nRelocation of Household Effects and Private Motor Vehicle (PMV)\n15.13 Shipment and Storage of Household Effects\n15.13.1 On relocation to a new place of duty, the deputy head shall authorize and arrange shipment of all or part of the employee's household effects, as follows:\n- with respect to those household effects authorized for shipment, the deputy head shall approve for payment the actual and reasonable expenses for packing, crating, cartage, transportation, temporary storage for a period not exceeding twelve months, and unpacking;\n- with respect to those household effects not authorized for shipment, the deputy head shall make the necessary arrangements and approve for payment the actual and reasonable expenses for packing, crating, cartage and storage of such effects and, if necessary, transportation expenses to the employee's headquarters city or the nearest place where the deputy head determines suitable storage facilities exist;\n- whether or not a PMV is shipped under section 15.18, the deputy head may authorize payment: of actual and reasonable storage costs, including insurance and a one-time preservation fee for such services as removing battery, raising PMV off tires, applying lubricants as required, etc. for commercial storage of the employee's PMV, where the \"Canadian Red Book\" value of the vehicle exceeds the estimated cost of storage for the posting period; or up to $30 per month, including insurance, for private dead storage, such amount to be adjusted from time to time where the estimated cost of storage for the posting period exceeds the \"Canadian Red Book\" value.\n15.13.2 The deputy head may authorize additional shipments of household effects, subject to the overall weight limitations of Appendix B of this directive.\n15.13.3 The deputy head may authorize additional shipments and approve for payment the actual and reasonable expenses for packing, crating, cartage, transportation and unpacking of:\n- essential household effects requested within six months from the date of the employee's occupancy of permanent accommodation at the post;\n- household effects where there is a change in the number of the employee's dependants, for example, birth or adoption of a child;\n- household effects for a dependant or dependants who are or will be subject to FSD 18 – Special Family Separation Assistance, subject to section 18.8;\n- household effects for a dependent student, subject to section 35.5 of FSD 35 – Education Travel;\n- household effects, subject to section 15.32, for a spouse or common-law partner or child qualifying as a dependant in mid-tour;\n- household effects, subject to section 15.30 – Person Ceasing to be a Dependant, for a person who ceases to be a dependant while abroad; and\n- household effects to replace inventory items lost at the post as a result of fire, theft or other calamity in which case the overall weight limitation may be exceeded.\n15.13.4 An employee on cross-posting may be allowed additional shipments, at the discretion of the deputy head as follows:\n- from the employee's headquarters city or third location, to the employee's post. This will apply to situations such as, but not limited to, a move to a significantly different climate requiring different clothing, or where food and other supplies must be brought to the post; and/or\n- to the headquarters city from the former place of duty of effects which will not be needed at the new place of duty. This will apply to situations such as, but not limited to, a move from an unfurnished accommodation to a furnished accommodation where the furniture will not be required, and a move where dependants are not accompanying the employee to the new place of duty. If the deputy head does not agree to a shipment to the headquarters city for cost reasons, the employee shall not be penalized for overweight for these excess goods going to and/or from the new place of duty. The employee will not be responsible for costs incurred for storage, if required, at the new place of duty.\n15.13.5 Where, during an assignment outside Canada, an employee acquires furniture and household effects and/or a private motor vehicle (PMV) as a result of an inheritance, the deputy head shall authorize payment of all or a part of the storage costs only, incurred either in or outside Canada, of such effects until the employee is assigned to duty in Canada. Inheritance may also include personal and household effects transferred from parent(s) who move from a family residence into an elder-care facility. With respect to storage of an inherited private motor vehicle (PMV), provisions in paragraph 15.13.1(c) will apply.\n15.13.6 Payment of shipping charges in accordance with subsection 15.13.3 may not exceed the charges that would apply if the shipment were made between the employee's headquarters city and the post.\n15.13.7 Where, for reasons attributable to employee choice, more than one trip is made to the employee's residence for packing and crating of household effects, the employee shall be responsible for those costs which would not have been incurred had the packing and crating been done on one occasion only.\n15.13.8 Shipment of effects of a dependent student who joins the employee at the post may be authorized under FSD 35 – Education Travel.\n15.13.9 Where, following notification of an assignment outside Canada, an employee chooses to ship household effects, for the use of a dependent student who has been a member of the employee's household, to a temporary residence which is directly and solely attributable to the relocation, the deputy head may exercise managerial discretion under section 15.33 to authorize for payment the actual and reasonable expenses for packing, crating, transportation and unpacking (including in-transit insurance) of such effects and their return to the employee's principal residence, up to the cost that would otherwise have been incurred for the packing, crating, cartage and commercial storage of the effects in the employee's headquarters city.\n15.13.10 Notwithstanding subsection 15.13.2, an additional shipment of personal and/or household effects or accompanied excess baggage shall be authorized for employees who are returning to a level III, IV or V hardship post in accordance with the provisions of section 50.6 of FSD 50 – Post Travel Assistance.\n15.13.11 Where, at the request of an employee, household effects which were not placed in long-term storage in accordance with paragraph 15.13.1(b) at the time of the employee's relocation are later placed in long-term storage during the employee's assignment outside Canada, actual and reasonable expenses for packing, crating, cartage and storage may be authorized by the deputy head to the extent that such expenses do not exceed the expenses that would otherwise have been incurred had these effects been placed in long-term storage at the time of the employee's relocation.\n15.13.12 On relocation from a post to a place of duty in Canada, the deputy head shall make the necessary arrangements and approve for payment the actual and reasonable expenses for packing, crating, transportation, unpacking, and incidental storage of household effects for a period not exceeding twelve months or until the employee moves into permanent accommodation, whichever is earlier.\n15.13.13 Subject to 15.13.12, where an employee has acquired permanent accommodation, delivery of household effects and of a PMV which have been shipped or stored at public expense must be delivered as early as possible. An employee may request a later delivery provided costs relating to the later delivery are borne by the employee. Where a PMV was stored at public expense, the employee must remove the PMV from storage within 14 days after arriving at the new place of duty. An employee may take later delivery of PMV provided costs relating to the later delivery are borne by the employee.\n15.14 Modes of Shipment\n15.14.1 The household effects authorized for shipment to an employee's new place of duty shall be shipped using the most practical mode and route. Effects shall be shipped by surface means, by air cargo or by a combination of both modes as determined by the deputy head. The mode of shipment may differ on relocation to and from post. In determining the mode of shipment the deputy head shall take into account anticipated costs of temporary shelter, available shipping facilities and conditions at the new place of duty.\n15.14.2 In exceptional cases, the deputy head may authorize limited excess baggage or accompanied air freight, as appropriate, for example, where:\n- access to the air shipment may be delayed;\n- there may be an extended stay in temporary accommodation; or\n- there is a need for more clothing because of a significant change in climate.\n15.15 Restrictions Applying to Shipments\n15.15.1 When a removal at public expense has been authorized in accordance with the foregoing, an employee may include all household effects, subject to the limits of Appendix B of this directive.\n15.15.2 The following is a representative listing of items which shall not be moved at public expense:\n- items which by law or tariff restriction may not be moved with household effects, for example, fuel, explosives, ammunition, corrosives, flammable liquids, aerosols, home brew, cooking oil;\n- goods requiring climatically controlled conditions;\n- building materials, patio stones, cement blocks, outdoor barbecues (brick, cement or stone);\n- boats (except where sufficient space is available in the container authorized for shipment of the employee's household effects, including the employee's PMV or motorcycle where this has been authorized for containerized shipment with household effects);\n- aircraft and parts of aircraft;\n- trailers;\n- livestock;\n- portable buildings (except when dismantled and accepted by the mover on a straight-weight basis); and\n- farm or construction equipment or machinery.\n15.16 Weight Limitations\n15.16.1 The total quantity of effects the deputy head will normally approve under section 15.13 for shipment on each relocation at public expense shall not exceed the weight limitations outlined in Appendix B for the type of accommodation at the post. The weight of household effects used for disability-related needs (such as motorized wheelchair, etc.) shall not be considered as part of the weight of the employee’s household effects for the purposes of the weight limitations.\n15.16.2 An employee shall be advised of the pre-shipment weight of effects. If these estimates indicate an overweight situation, the employee shall either take corrective action to reduce shipping weights to within the authorized limit or accept responsibility for overweight charges.\n15.16.3 Prior to departure from post, an employee is expected to consider estimates provided for outgoing shipments by reference to the total weight of all incoming shipments and the purchase of personal and household effects while at post. It is the employee's responsibility to bring discrepancies to the attention of the deputy head.\n15.16.4 When effects have been authorized for shipment at public expense to a post, those effects shall be authorized for shipment and/or storage at public expense from that post, reduced by the weight of any shipments to Canada under FSD 35 – Education Travel, the weight of consumable goods shipped to post which put the shipment to post in an overweight situation and/or other FSD provision.\n15.16.5 In unusual circumstances, such as where packing material is heavier than normal, or there is evidence to indicate fault or negligence outside the reasonable control of the employee, the overall weight limitations referred to in section 15.16 may be exceeded with the approval of the deputy head. Where applicable, a determining factor in considering an exception to the weight limitation would be the total weight of all incoming shipments. Where it can be clearly demonstrated that the employee could not have been aware of an overweight situation, or was advised too late to take corrective action, recovery of all costs related to the excess weight shall be waived. Where a weight limitation has been exceeded without prior approval, the employee may be held accountable for any shipping and related charges.\n15.16.6 Where an employee chooses to ship additional effects to post at personal expense, the weight of these effects shall not be included in the weight entitlement on departure from post.\n15.17 Preparation of Inventory\n15.17.1 The inventories of household effects the employee must submit to the deputy head prior to departure shall be separated into four sections: air shipment, sea or road shipment, long-term storage and accompanying baggage.\n15.17.2 Articles listed in the inventory shall be described briefly, together with details regarding year of purchase, model and serial numbers if applicable, condition and replacement cost value in Canada at the time the inventory is prepared. Everyday household items, clothing, bedding/linen, kitchenware, appliances, furniture, furniture accessories, books, toys, etc. can be listed and valued either separately or in groups.\n15.17.3 Effects shall be described as follows:\n- General - Items which are valuable or unique or difficult to replace, such as works of art, hand-crafted rugs, antiques, etc. shall be described in more detail. Appraisal reports may be required for specific items as specified by the service provider. It is also helpful to have photos or videos of valuable items on file in case of damage or loss.\n- Crystal, porcelain, art objects etc. shall be described with emphasis on breakable or damageable items, particularly those that have a high value in comparison to like items. For name-brand crystal, porcelain, silverware and similar items which are still available commercially, appraisal reports are not required. The brand, model and specific design of these items shall be noted.\n- Furniture, major appliances and carpets , particularly when they will be detailed individually on the mover's inventory, need not be described in detail, but make and model shall be noted. Where appropriate, similar items can be listed as sets, i.e. 8 mahogany dining room chairs at $300 each.\n- Appliances, electrical and electronic equipment shall be described by make, model and serial number, unless they are unique or antique and valued at more than $1,500, in which case a current appraisal report shall be provided and attached to the inventory. No compensation will be provided for appliances and electronic or electrical equipment unless a certificate of good working order at the time of shipment or storage is attached to the inventory.\n- Other effects , such as clothing, cooking accessories, regular glassware and china, books, CDs, sporting equipment, tools, etc., may be listed in groups.\n- Any single item valued at over $1,000, other than name-brand items, or any personally-crafted item valued at more than $300 shall be supported by an appraisal report, with a copy attached to the inventory.\n- Items excluded from insurance coverage by the Crown should be listed separately in the same manner to assist in arranging private insurance coverage on some or all of these articles in the event the employee wishes to arrange such coverage.\n15.17.4 If an employee's household effects are damaged or lost during relocation, no claim for such loss or damage may be made under this directive unless the employee has submitted a detailed inventory of items shipped and/or stored at public expense, to the deputy head two weeks prior to departure for the new place of duty.\n15.17.5 Inventories are essential to the damage and loss claims process, and are often necessary for customs purposes. The inventory may not be sufficient to substantiate ownership or value of specific items. Employees are advised to keep receipts, photos, or videos, of important, valuable and unique effects.\n15.18 Shipment of Private Motor Vehicle (PMV)\n15.18.1 Subject to the provisions of this section, the deputy head may authorize shipment of one private motor vehicle (PMV), the primary purpose of which is for family conveyance. For purposes of shipment, private motor vehicle (PMV) means a motorcycle (when not shipped as household effects), sedan, sports car, station wagon, minivan, pick-up or 4-wheel drive vehicle of three-quarter ton rating or less owned by or registered in the name of an employee or a dependant.\n15.18.2 Payment of the actual and reasonable expenses related to the crating if required by the shipping and/or insurance company, insuring and transporting of a PMV to and/or from the employee's post may be authorized when the deputy head is satisfied that the country to which an employee is about to be relocated does not:\n- impose restrictive limitations on the size or other characteristics of the PMV to be shipped;\n- have vehicle operating laws or conditions that in the opinion of the deputy head make the operation of the employee's PMV significantly less safe than that experienced in Canada;\n- have prohibitive import duties or embargoes on the importation of private motor vehicles, or prohibitive disposal restrictions.\n15.18.3 Expenses authorized under subsection 15.18.2 shall not exceed the cost of crating, insuring, and transporting an employee's PMV from the old place of duty in Canada to the post, notwithstanding that the PMV may be shipped from a third location to the employee's post.\n15.18.4 Expenses authorized under subsection 15.18.2 shall not exceed the cost of crating, insuring and transporting an employee's PMV from the post to the new place of duty in Canada, except that such expenses will only be authorized if the PMV is in the possession of the employee, or a dependant, at the post, prior to shipment.\n15.18.5 In cases of cross-posting, the expenses authorized under subsection 15.18.2 shall not exceed the cost of crating, insuring and transporting an employee's PMV from:\n- the employee's old place of duty to the new place of duty where the vehicle is shipped from the old place of duty; or\n- the employee's old place of duty in Canada to the new place of duty where the vehicle is shipped from a location other than the employee's former post, except where the deputy head determines, and advises the appropriate foreign service interdepartmental coordinating committee, that unusual circumstances warrant the waiver of this limitation.\n15.18.6 In determining the transportation entitlement under subsection 15.4.3, the cost for PMV shipment shall be established in accordance with subsections 15.18.3, 15.18.4 and 15.18.5 above, but shall not exceed the estimated cost of shipping the vehicle from its location to the new place of duty.\n15.18.7 Payment of duties, taxes or registration for which an employee may be liable at a post or in Canada in respect of a PMV, motorcycle, boat or trailer shall not normally be authorized by the deputy head.\n15.18.8 Where the vehicle to be shipped exceeds the limits specified above, the deputy head may authorize actual and reasonable shipment expenses for such a vehicle to the limit of the maximum allowable.\n15.18.9 The deputy head shall not authorize shipment of a PMV which does not meet carrier specifications.\n15.18.10 The provisions of section 15.18 may be applied to a PMV which is shipped directly from the manufacturer to a local dealer at the employee's post, notwithstanding that it is not owned by or registered in the name of the employee or dependant at time of shipment, in situations where the manufacturer will not ship directly to the employee. Reimbursement shall be limited to identifiable transportation costs, upon production of evidence satisfactory to the deputy head, for the purchase of a new PMV.\n15.18.11 The provisions of subsection 15.18.10 may also be applied where, in the opinion of the deputy head, it is cost effective to purchase a new PMV from a local dealer, rather than pay directly for shipment of a PMV to a post.\nDamage and/or Loss Claims of Household Effects\n15.19 General Provisions\n15.19.1 Employees shall be provided insurance for damage and/or loss of household effects while in transit as follows:\n- $120,000 for household effects which are shipped to or from a post where employees will be or have been occupying Crown-furnished accommodation; or\n- $140,000 for household effects which are shipped to or from a post where employees will be or have been occupying unfurnished accommodation for which they shipped furniture; and\n- $120,000 for effects in storage at public expense which includes coverage for damage and loss of a PMV limited to the Canadian Red Book value on entry into storage and does not include compensation for corrosion or natural deterioration; and\n- coverage for damage and loss of a PMV which is shipped to or from post, limited to the Canadian Red Book value.\n15.19.2 Pending settlement of a claim for damage and/or loss to effects stored, accompanied or shipped at public expense, the deputy head, without prejudicing the settlement of claims, may authorize an accountable advance to the employee not to exceed the actual cash value of the lost or damaged effects.\n15.19.3 Any advance made to an employee and any compensation received by the employee from a third party shall be reimbursed by the employee.\n15.19.4 More than one advance payment may be made to an employee provided that:\n- the total amount of all advances does not exceed the actual cash value of claimable items; or\n- the employee has accounted for an advance and is requesting a subsequent advance for the purchase of replacement items, up to the actual cash value of the outstanding claimable items.\n15.19.5 The time limits specified in FSD 4 – Accountable Advances shall not apply to accountable advances made pursuant to subsection 15.19.2.\n15.19.6 When an employee encounters difficulties in the settlement of a claim for damage and/or loss to personal and/or household effects, the deputy head will liaise with the contracting authority as required.\n15.19.7 When an employee encounters difficulties in the settlement of a claim for damage and/or loss to personal and/or household effects, the deputy head may authorize the services of a separate service provider for advisory purposes to determine the extent of damage and/or loss and to recommend compensation in line with industry practice.\nOther Types of Relocation Expenses\n15.20 House Hunting Trips (HHT)\n15.20.1 A house hunting trip (HHT) is not an entitlement. When an employee is notified of a relocation to a new place of duty where Crown-held accommodation will not be available, the deputy head may authorize, where it can be reasonably demonstrated that the proposed HHT is cost-effective, for the employee and/or spouse or common-law partner, the following:\n- return travelling expenses by the lowest available airfare appropriate to a particular itinerary from the present place of duty to the new place of duty. Travel by private motor vehicle (PMV) at the lower kilometric rate shall not normally be authorized when, the travel distance exceeds 650 kilometres by road and/or travel under the NJC Travel Directive is less costly than commercial transportation or car rental. Parking, ferry and toll charges shall also be reimbursed, as appropriate when transportation is by private motor vehicle (PMV). Car rental or other transportation expenses shall not be reimbursed;\n- living expenses, as defined in FSD 2 – Definitions, at the new place of duty for a maximum of seven consecutive days (up to eight nights);\n- actual and reasonable local transportation expenses during a HHT to Canada for a period of up to seven days, as follows: the cost of a rental vehicle in accordance with the NJC Travel Directive; or the kilometric rate under the NJC Travel Directive for use of a PMV; or public transportation costs not to exceed the cost of a rental vehicle;\n- actual and reasonable local transportation expenses during a HHT to a post by the most practicable and economical means as determined by the deputy head for a period of up to seven days; this could include taxis or a rental vehicle in accordance with the NJC Travel Directive;\n- payment of dependant care expenses in accordance with the provisions of the NJC Travel Directive. Where expenses for dependant care are incurred at a post, the maximum amount may be exceeded on the recommendation of the appropriate foreign service interdepartmental coordinating committee;\n- telephone calls during a HHT in accordance with the NJC Travel Directive to dependant(s) at the former place of duty; however, telephone calls may not be claimed where an employee is receiving an incidental expense allowance for travel within Canada or the continental U.S.A;\n- leave with pay for the employee; and/or\n- travelling time to and from the new place of duty where it is not possible for the employee to travel during non-working hours.\n15.20.2 An extension of the time limits in and related expenses under paragraphs 15.20.1(b), (c), (d), and (f) may be authorized where in the opinion of the deputy head additional time is required at the new place of duty to conclude arrangements.\n15.20.3 Where transportation costs are not incurred for a HHT, the deputy head may authorize reimbursement of those local transportation expenses and dependant care expenses which would be authorized for a HHT, while in receipt of family separation expenses or in conjunction with relocation travel.\n15.20.4 Where transportation costs are not incurred for a HHT, the deputy head may authorize payment of those living expenses, local transportation and/or dependant care expenses which would be authorized for a HHT, where it would be cost-effective to authorize such expenses in conjunction with other travel, such as temporary duty, or vacation travel.\n15.20.5 Where transportation costs are not incurred for a HHT, the deputy head may authorize payment of living expenses and/or dependant care expenses for a dependent child where it would be cost-effective to authorize a HHT in conjunction with other travel.\n15.20.6 Dependant care assistance shall not be provided where the child's other parent resides in the same location as the child who requires dependant care.\n15.20.7 Where there are children who, because of a permanent disability, require the full-time care of a parent, the deputy head may authorize commercial transportation costs only for such children to accompany their parents on the house hunting trip.\n15.20.8 An employee may consider the provisions of FSD 56.11.5 to cover expenses for another person to accompany them on a house hunting trip at post. An employee may consider making use of funds received while at post via FSD 56.11.1 to cover expenses for another person to accompany them on a house hunting trip in Canada.\n15.20.9 An employee who has taken a HHT and who subsequently does not relocate shall not be required to reimburse the expenses incurred for the HHT.\n15.21 Incidental Relocation Expense Allowance\n15.21.1 In recognition of those incidental relocation expenses which are directly and wholly attributable to the relocation and which are not otherwise payable under a specific payment authority of the Foreign Service Directives, the deputy head shall authorize an incidental relocation expense allowance in accordance with Appendix C for which receipts are not required.\n15.22 Local Transportation Expenses\n15.22.1 An employee may claim per relocation, local transportation expenses with receipts, at the old and/or new place of duty as follows:\n- in accordance with section (a) of Appendix D of this directive, for: relocations to or from Canada where an employee has permanently disposed of or stored a private motor vehicle (PMV) prior to departure from the old place of duty, subject to subsection 15.22.2; or relocations to or from Canada where an employee is awaiting the arrival of a PMV which is being shipped to a new place of duty in accordance with the provisions of this directive, subject to subsection 15.22.2; or relocations to or from Canada where an employee has permanently disposed of or stored a private motor vehicle (PMV) prior to departure from the old place of duty and is awaiting the arrival of a PMV which is being shipped to the new place of duty in accordance with the provisions of this directive, subject to subsection 15.22.2; or relocations from one post to another post where an employee has disposed of a PMV which was in use at the old post or is awaiting shipment of a PMV at the new post; or\n- in accordance with section (b) of Appendix D, for relocations from one post to another post where: an employee has both disposed of a PMV which was in use at the old post and is awaiting the arrival of a new PMV which is being shipped to the new post; or an employee has both shipped the PMV which was in use at the old post and is awaiting the arrival of that PMV at the new post.\n15.22.2 Where an employee has a private motor vehicle (PMV) in storage in the headquarters city, local transportation expenses cannot be claimed in the headquarters city unless extraordinary circumstances preclude its removal in a timely manner.\n15.22.3 Where an employee rents a vehicle and free coverage for Collision Damage Waiver or Public Liability and Property Damage are not provided by a personal credit card or additional coverage is required, the cost of the premiums for coverage may be claimed under this directive.\n15.22.4 The deputy head may authorize additional financial assistance on an exceptional basis for local transportation expenses where assistance is not provided by the transportation company. Use of discretion is intended to recognize differences in shipment times for various regions as well as local conditions which may affect delivery of shipments within the normal expectations as presented in the Guaranteed Transit Times. Use of discretion should recognize the exigencies and demands of the foreign service in circumstances which are beyond the reasonable control of the employee. Discretion should not be exercised which would place an employee in a more advantageous position outside Canada than in Canada, or to correct fault, error or negligence on the part of an employee or dependant. Use of discretion shall be reported annually as specified in subsection 70.5.1 of FSD 70 – Allowances and Reporting Requirements.\n15.22.5 When a private motor vehicle (PMV) shipped at public expense is damaged in transit, the employee will be permitted to claim local transportation expenses for a maximum of 30 additional days if the maximum amount permissible under section 15.22 is exhausted and the liability by carriers or other insurers is exceeded.\n15.23 Temporary Accommodation Entitlements to/from Post\n15.23.1 Living expenses in temporary accommodation are payable at the old and new place of duty for the period during which an employee is unable to occupy their assigned permanent accommodation. This may include situations such as when shipments have mold damage and an employee cannot remain in the accommodation. The period for which living expenses may be authorized shall be determined by the deputy head depending upon the availability and suitability of accommodation.\n15.23.2 Except where otherwise specified, an employee shall be entitled to claim living expenses for a minimum of two days’ temporary accommodation at each of the old and new places of duty. It is the prerogative of management to judge the suitability and availability of permanent accommodation at the old and new place of duty. Where available at a post, Crown-held accommodation shall be used rather than commercial facilities.\n15.23.3 An employee is entitled to two days’ living expenses in temporary accommodation at each of the old and new places of duty, unless:\n- an employee chooses, and the employer agrees, to continue to occupy permanent accommodation until departure from the old place of duty, or to move into permanent accommodation immediately upon arrival at the new place of duty. In each of these situations, an employee may claim living expenses, excluding accommodation expenses, (which shall include a waiver of shelter cost under FSD 25 – Shelter) for two days; or\n- an employee is maintaining a principal residence at the old place of duty or has established a principal residence at the new place of duty, which is occupied by a dependant at the time of the relocation. These situations occur, for example, where assistance has been authorized in accordance with FSD 18 – Special Family Separation Assistance. In these situations, where living expenses are not necessarily incurred as a result of the relocation, the two-day entitlement shall not apply.\n15.23.4 When authorized in advance, and subject to the specific provisions of this directive, actual and reasonable living expenses in temporary accommodation, if necessary, for an employee and each accompanying dependant, may be claimed as follows, for:\n- Hotel accommodation: actual and reasonable accommodation expenses; one daily incidental expense allowance per family unit in accordance with Appendix C or D, as applicable, of the NJC Travel Directive; an amount for meals in accordance with Appendix E of this directive.\n- Self-contained accommodation: actual and reasonable accommodation expenses; one daily incidental expense allowance per family unit in accordance with Appendix C or D, as applicable, of the NJC Travel Directive; an amount for meals not to exceed 75% of the full daily meal allowance in accordance with Appendix E (see note 5) of this directive.\n- Private non-commercial accommodation: accommodation expenses in accordance with the NJC Travel Directive for private non-commercial accommodation; one daily incidental expense allowance per family unit in accordance with Appendix C or D, as applicable, of the NJC Travel Directive; an amount for meals not to exceed 75% of the full daily meal allowance in accordance with Appendix E (see note 5) of this directive.\n15.23.5 In addition to the daily incidental expense allowance, an employee may claim:\n- the cost of parking for one private motor vehicle (PMV) at an employee's temporary living accommodation if parking is not provided free of charge;\n- additional incidental expenses, when a traveller with a physical disability is required to pay for special assistance (e.g. porter), provided they are clearly reasonable and necessary. Receipts are required.\n15.23.6 Living expenses in temporary commercial or private accommodation shall normally be limited to the old and/or new place of duty. However, living expenses in temporary accommodation in a third location may be eligible for reimbursement where such arrangements are directly related to the facilitation of a specific departmental program and are approved in advance by the deputy head. Reimbursement shall be limited to the period during which the employee is occupying temporary accommodation and shall not exceed the costs which would be incurred if the dependants remained with the employee.\n15.23.7 The period during which living expenses may be claimed shall not be authorized to accommodate an employee for a personal decision such as the sale of personally-owned accommodation, the terms of which require the employee to vacate prior to the scheduled departure. Similarly, temporary accommodation will not be authorized to facilitate redecorating or repair work.\n15.23.8 When an employee is in temporary accommodation for more than 30 days prior to departure from Canada, the employee is subject to the applicable shelter cost from the third day following arrival at the post.\n15.23.9 Where an extension of the period in temporary accommodation is approved at the old place of duty as a result of exceptional operational requirements (for example delays in agreement for Heads of Mission, unforeseen program requirements arising after an employee has made normal arrangements to vacate permanent accommodation which make it necessary to delay departure, or the requirement to vacate Crown-held accommodation to facilitate redecorating, renovations, repairs or other operational requirements) the days spent in temporary accommodation prior to departure from the old place of duty on the instruction of the deputy head, other than those days normally authorized for packing and removal of personal and household effects, will not count against the employee's allowable maximum.\n15.24 Living Expenses on Relocation to Post\n15.24.1 On relocation to a post, subject to section 15.23, when authorized in advance, an employee may claim actual and reasonable living expenses in temporary accommodation, as outlined in this directive, which are summarized in Appendix E, prior to departure from the old place of duty and immediately following arrival at a post, for a total period of 30 days.\n15.24.2 When an employee has claimed living expenses for a house hunting trip, the number of days of the trip, exclusive of actual travel time, shall be deducted from the 30-day period.\n15.24.3 When an employee precedes a dependant to a post, where assistance has been authorized in accordance with FSD 18 – Special Family Separation Assistance, living expenses in temporary accommodation may be claimed for two days on arrival at post. In addition, following expiry of the initial two-day period an employee may claim living expenses in temporary accommodation in accordance with this section, except that:\n- where the employee preceded the dependants, expenses may not be claimed at the former place of duty;\n- expenses for the dependants at the former place of duty shall be limited to two days;\n- the employee's shelter cost under FSD 25 – Shelter, shall be waived until the arrival of a dependant unless the employee and the dependants continue to occupy temporary accommodation in which case the shelter cost shall apply on the 31 st day following initial occupancy of temporary accommodation; and\n- an employee may claim an allowance for occupancy of private non-commercial accommodation in accordance with the relevant provisions of the NJC Travel Directive.\n15.24.4 However, where an employee has not occupied permanent accommodation when dependants arrive at the post, living expenses may be claimed, if necessary, for the employee and the dependant for a total period of 30 days, less the period for which living expenses in temporary accommodation were paid on behalf of the employee and/or dependant under this section.\n15.24.5 An employee occupying permanent Crown-held accommodation equipped with adequate furniture, furnishings and appliances may claim living expenses for two days, only where living expenses have not been authorized in temporary accommodation following arrival at the post. In such cases, shelter cost will be assessed on the third day of occupancy. Where living expenses have been authorized in temporary accommodation following arrival at post, shelter cost will be assessed immediately on occupancy of permanent accommodation, if not assessed previously, in accordance with the provisions of this directive.\n15.24.6 At a post outside the United States of America, when an employee occupies hotel accommodation for a period in excess of 30 days, because Crown-held accommodation is not available for occupancy, and the deputy head is satisfied that 75% of the full daily meal allowance is inadequate due to extremely limited restaurant facilities, such employee may be authorized to claim actual and reasonable expenses for meals, when supported by receipts, up to the applicable full daily meal allowance.\n15.24.7 Except where an employee is occupying private accommodation or temporary self-contained accommodation, upon expiry of the 30-day time limit specified above, the employee who is still unable to occupy permanent accommodation because, in the opinion of the deputy head, sufficient household effects are not available, or because suitable Crown-held accommodation is not available for occupancy, or for some other reason satisfactory to the deputy head, may claim actual and reasonable accommodation expenses, incidental expenses and meals in accordance with section 15.23.\n15.24.8 Upon expiry of this 30-day time limit specified above, the employee who is occupying private accommodation or temporary self-contained accommodation who is still unable to occupy permanent accommodation because, in the opinion of the deputy head, sufficient household effects are not available, or because suitable Crown-held accommodation is not available for occupancy, or for some other reason satisfactory to the deputy head, may continue to claim actual and reasonable accommodation expenses.\n15.24.9 Upon expiry of this 30-day period, the employee who is still unable to occupy permanent accommodation, for reasons acceptable to the deputy head, shall be subject to the applicable shelter cost, in accordance with FSD 25 - Shelter. Where the employee's shelter cost exceeds the actual accommodation expenses, the employee shall not be subject to a shelter cost but shall instead be responsible for payment of actual accommodation expenses.\n15.24.10 Notwithstanding the limitations of subsection 15.24.9, but subject to the discretion of the deputy head, an employee who changes temporary self-contained accommodation or moves from temporary self-contained accommodation to permanent staff accommodation, may claim up to 75% of the full daily meal allowance for up to two days.\n15.24.11 In all circumstances not described above, the employee shall be responsible for living expenses in temporary accommodation.\n15.25 Living Expenses on Relocation to a Place of Duty in Canada\n15.25.1 On relocation to a place of duty in Canada, subject to section 15.23 when authorized in advance, an employee may claim actual and reasonable living expenses in temporary accommodation, as outlined in this directive, prior to departure from the post and immediately following arrival at the new place of duty in Canada, for a total period of 30 days.\n15.25.2 When an employee has claimed living expenses for a house hunting trip which has been successful, the number of days of the trip, exclusive of actual travel time, shall be deducted from the 30-day period.\n15.25.3 When assistance has been authorized under FSD 18 – Special Family Separation Assistance, the total period for which living expenses may be claimed prior to and following arrival at the new place of duty in Canada is limited to seven days. However, when a dependant arrives at the new place of duty in Canada, living expenses may be claimed, if necessary, for the employee and the dependant for a total period of 30 days, less the period for which living expenses were paid on behalf of the employee prior to the arrival of the dependant.\n15.25.4 This provision is not available when a dependant has occupied the principal residence in advance of the employee and sufficient household furniture and effects are available for normal family occupancy when the employee has relocated. An exception may be considered in unusual circumstances at the discretion of the deputy head in accordance with section 15.33 – Managerial Discretion.\n15.25.5 Where permanent accommodation is available for occupancy, and, through no fault or choice of the employee or of a dependant, household effects are not available for delivery to that accommodation in the headquarters city, because of a delay in shipment or because arrangements could not be made for delivery of household effects on the occupancy date, the deputy head may authorize the payment of actual and reasonable expenses for accommodation and laundry for a period ending one day after delivery of the employee's household effects.\n15.25.6 When unusual conditions, such as extremely low vacancy rates, where the employee arrives in the headquarters city near the end of a month, where arrangements for delivery of household effects cannot be made for the first day of a month, or where the leasing agreement specifies an occupancy date in mid-month and an employee encounters difficulty in obtaining permanent accommodation which can be occupied within the 30-day period provided under section 15.25, the deputy head may approve any temporary accommodation expenses in excess of the employee's normal accommodation costs, normally up to a maximum period of 60 days.\n15.25.7 Expenses under subsection 15.25.6 shall be limited to actual and reasonable expenses for accommodation and laundry, at an establishment approved by the deputy head, reduced by an employee share. Where an employee leases permanent accommodation, the employee share shall be the monthly rent as specified in the lease. Where an employee purchases permanent accommodation, the employee share shall be the shelter cost determined in accordance with FSD 25 - Shelter, where household size reflects the number of persons occupying temporary accommodation and annual salary reflects the employee's annual salary on the initial date of occupancy of temporary accommodation.\nRelocation in Specific Circumstances\n15.26 Termination of Assignment Outside Canada\n15.26.1 When, while serving at a post, an employee's assignment is terminated because of:\n- retirement, the deputy head shall approve for payment actual and reasonable relocation expenses in accordance with this directive, from the approved place of residence abroad, to the employee's headquarters city, or any other place, except that expenses payable shall not exceed those that would be paid to the employee's headquarters city; removal must be effected within six months of the employee's last day of employment; in cases of retirement which are not beyond the reasonable control of the employee, where the employee has not completed the agreed-to tour of duty, the deputy head may require that the employee pay a portion of the expenses in an amount not exceeding, and possibly less than, the amount determined on a pro-rata basis according to Appendix F in which case, the employee shall be so advised in writing before departure from the post;\n- workforce adjustment, the deputy head shall approve for payment actual and reasonable relocation expenses in accordance with paragraph 15.26.1(a); subject to operational requirements, an employee may be relocated to the headquarters city prior to termination of employment or may be relocated directly to the place where the employee chooses to retire;\n- the employee's death, the deputy head shall approve for payment actual and reasonable expenses payable under this directive on behalf of a dependant abroad in accordance with paragraph 15.26.1(a) provided the move is effected within six months of the employee's last day of employment;\n- resignation or dismissal, the deputy head may: approve for payment actual and reasonable relocation expenses in accordance with paragraph (a) of the definition of \"relocation expenses,\" of the employee and each dependant, on a pro-rata basis, from the approved place of residence abroad to the employee's headquarters city in accordance with Appendix F of this directive except that where an employee chooses to relocate to a location other than the headquarters city, the amount payable shall not exceed the amount as determined in Appendix F; and/or authorize recovery of relocation expenses in accordance with this directive paid in respect of the journey to the post, where the employee resigns within one year from date of arrival at the post, on a pro-rata basis, in accordance with Appendix F of this directive; and relocation expenses shall only be paid if the relocation is effected within two months of the last day of employment and shall be limited to the expenses that would be payable for relocation between the employee's post and the dependant's approved place of residence abroad, and the employee's headquarters city;\n- extended periods of leave without pay, the deputy head shall approve for payment actual and reasonable relocation expenses in accordance with paragraph 15.26.1(a) and Appendix F of this directive, provided removal is effected within twelve months of the employee's last day of duty at the post.\n15.26.2 Where effects have been placed in long-term storage at the employee's headquarters city, shipment of such effects to another location shall not be authorized.\n15.26.3 Where termination of employment outside Canada is the result of retirement or death of an employee, the deputy head may authorize the continued payment of storage costs for effects in long-term storage for such period of time as is considered appropriate to the circumstances but not exceeding nine months from the employee's last day of employment.\n15.26.4 An employee who resigns or is dismissed while serving outside Canada is responsible for storage costs of effects in long-term storage from the date of termination.\n15.26.5 Where an employee has confirmed in writing that they will be retiring following the end of an assignment abroad, notwithstanding approved leave following departure from post, the deputy head shall approve for payment actual and reasonable relocation expenses in accordance with this directive, from the approved place of residence abroad, to the employee's headquarters city, or any other place, except that expenses payable shall not exceed those that would be paid to the employee's headquarters city, provided removal is effected within six months of the employee's last day of employment. Where effects have been placed in long-term storage at the employee' headquarters city, shipment of such effects to another location shall not be authorized.\n15.26.6 Where, for personal reasons, an employee requests and receives approval from the deputy head to relocate to or from a location which is not the place of duty, the deputy head shall approve for payment actual and reasonable expenses, up to the cost that would be approved to or from the employee’s headquarters city for:\n- relocation travel;\n- two nights’ hotel accommodation only, up to the cost of temporary accommodation which would have been included in the relocation travel allowance in accordance with section 15.4; and\n- shipment of household effects and of a PMV in accordance with this directive.\n15.26.7 Expenses for long term storage of household effects or a PMV at the other location, for the shipment of household effects or PMV in long term storage and local transportation at the location which is not the place of duty are not authorized.\n15.27 Early Termination of Posting\n15.27.1 When an employee serving at a post requests relocation to Canada before termination of the agreed-to assignment, the deputy head may require that the employee pay a portion of the relocation expenses in accordance with this directive, in an amount not exceeding, and possibly less than, the amount determined on a pro-rata basis according to Appendix F, in which case, the employee shall be so advised in writing before departure from the post.\n15.27.2 Subsection 15.27.1 should be applied only in those cases where a termination of posting takes place exclusively because of the personal wishes of the employee. Care should be exercised to ensure that there is no penalty because of circumstances beyond the employee's control, or because of situations which can be attributed wholly or in part to the employer.\n15.27.3 Where an employee who has been assigned to duties at a post outside Canada for a period of one year or more is recalled to Canada prior to completion of the normal period of posting, the deputy head shall reimburse the employee the amount paid in customs duties and taxes in respect of a reasonable quantity of goods purchased for personal use that does not qualify for tax-free admission because the period of possession or absence from Canada was insufficient, where:\n- reimbursement shall be made only on goods purchased prior to notification of recall to Canada where such goods would normally have been permitted duty and tax-free entry to Canada had the employee completed the assignment; and\n- the employee's posting has been terminated due to illness or death of an employee or dependant or program related reasons, such as re-assignment for service in Canada, or to a post, where the employee's goods are returned to Canada for storage, promotion, release, lay-off, training, or staff reductions.\n15.28 Transfer Between Departments\n15.28.1 When an employee serving at a post is transferred from one department to another, the relocation expenses in accordance with this directive, where applicable, shall be borne by the receiving department. However, costs may be shared by the receiving and sending departments where it is to their mutual advantage and prior arrangements have been made.\n15.29 Relocation During Long School Holiday Recess\n15.29.1 Where an employee is to be relocated during the long school holiday recess, the deputy head may authorize payment of actual and reasonable relocation expenses in accordance with this directive, to the employee's new place of duty, for a dependant who resides with the employee at the time of relocation and will become a dependent student as defined in FSD 2 – Definitions and where a spouse or common-law partner is not remaining at the old place of duty and:\n- who will not be residing with the employee at the post, but for whom an education allowance or shelter assistance will be payable under FSD 34 – Education Allowances for the academic year immediately following the relocation and for whom FSD 35 – Education Travel will be authorized for travel to the school or post-secondary institution at the commencement of the school year; and/or\n- who has not been residing with the employee at the post, but for whom an education allowance or shelter assistance has been paid under FSD 34 - Education Allowances for the academic year immediately preceding the relocation and for whom FSD 35 – Education Travel will be authorized for travel to the school or postsecondary institution at the commencement of the school year.\n15.29.2 In lieu of the provisions of subsection 15.29.1, the deputy head may authorize payment of actual and reasonable living expenses for a dependent student to the maximum amount specified in subsection 34.4.1 of FSD 34 – Education Allowance from the time the employee occupies temporary accommodation at the old place of duty in accordance with section 15.24 until the commencement of the school term.\n15.30 Person Ceasing to be a Dependant\n15.30.1 Where a person ceases to be a dependant while abroad, the deputy head may approve payment of actual and reasonable relocation expenses:\n- in accordance with this directive where the person leaves the post with the employee or in advance of the employee; or\n- in accordance with paragraph (a) of the definition of \"relocation expenses\" where the person leaves the post within one year of the employee's date of departure from the post; or\n- in accordance with paragraph (a) of the definition of \"relocation expenses\" where the person has been in full-time attendance at an educational institution outside Canada and returns to Canada within three months from the date of completion of the program in which the student was enrolled at that educational institution, in an amount not exceeding the costs of relocation between the dependant's approved place of residence abroad and the employee's headquarters city.\n15.30.2 In considering weight limitations which may be approved under section 15.30, the total weight limitations of all shipments authorized under sections 15.13 and 15.30 shall not exceed the maximum weight limitation which the deputy head was prepared to approve under section 15.16.\n15.30.3 Subject to 15.30.1, where a spouse or common-law partner relocates to the headquarters city and establishes a principal residence, a portion of the household effects in long term storage may be delivered, subject to deputy head approval, provided the basic furniture required for a residence of at least one person is included.\n15.31 Dependants Prohibited from Accompanying an Employee\n15.31.1 Subject to subsection 15.31.4, when an employee serving abroad is relocated to a post where it is not permitted to take a dependant, the deputy head may approve for payment actual and reasonable, relocation expenses in accordance with this directive, of the dependant from the approved place of residence abroad to:\n- the employee's headquarters city; or\n- a location in or outside of Canada chosen by the employee and approved by the deputy head.\n15.31.2 Where the location chosen by the employee and approved by the deputy head is outside Canada, relocation expenses, in accordance with this directive, shall be limited to the expenses that would be incurred if the dependant had been relocated to the employee's headquarters city.\n15.31.3 Subject to subsection 15.31.4, if the prohibition of a dependant at the employee's post is lifted not later than six months before the employee is scheduled to depart, the deputy head may approve for payment actual and reasonable relocation expenses, in accordance with this directive, of the employee's dependant from the approved place of residence to the employee's post. Where the approved place of residence is a location outside Canada, relocation expenses payable shall be limited to the expenses that would be incurred if the dependant had been relocated from the employee's headquarters city to the post.\n15.31.4 Relocation expenses payable under subsections 15.31.1, 15.31.2 and 15.31.3 shall be those expenses, in accordance with this directive, authorized by the deputy head in such amounts as are considered appropriate to the circumstances by the deputy head, in accordance with this directive.\n15.32 Spouse/Common-Law Partner Qualifying as a Dependant in Mid-Tour\n15.32.1 Where a spouse or common-law partner and any accompanying dependent children becomes a dependant in mid-tour, through marriage or eligibility in accordance with the declaration in Appendix A of FSD 2 – Definitions, the deputy head shall, subject to the provisions of FSD 9 – Medical and Dental Examinations and FSD 18 – Special Family Separation Assistance, authorize payment of the following expenses for these dependants:\n- actual and reasonable transportation expenses, including costs of authorized stopovers, by the most direct routing from the location where the marriage takes place or the spouse’s place of residence at the time of the marriage, from the common-law partner’s place of residence at the time of designation, or from the location of the child, to the employee's post, up to the cost of travel by the most direct routing from the headquarters city to the employee's post, minus travelling expenses between the location and the employee’s headquarter city;\n- storage costs only for the spouse's or common-law partner's or dependant’s household effects, following receipt of an inventory in accordance with section 15.17, provided that effects are combined with existing long-term storage lot of the employee, until the employee is assigned to duty in Canada and effects are removed from long-term storage. If the employee does not have any goods in long-term storage in the headquarters city, storage costs may be allowed at an approved storage facility in the headquarters city;\n- actual and reasonable expenses for packing, crating, cartage, transportation and unpacking of household effects following receipt of an inventory in accordance with section 15.17, to the employee's post, up to the cost of shipment by the most direct routing from the headquarters city to the employee's post from: the location where the marriage takes place or the spouse's previous place of residence at the time of the marriage; or the previous place of residence of the common-law partner, when the common-law partner becomes a dependant through the declaration in Appendix A of FSD 2 –Definitions; or the location of the child, when the child is designated a dependant.\n15.32.2 Where an employee or spouse or common-law partner gives birth to a child in mid-tour away from post, subject to FSD 41 – Health Care Travel, the deputy head may authorize payment of:\n- actual and reasonable transportation expenses, including costs of authorized stopovers, for the newborn by the most direct routing from the approved treatment location to the employee’s post; and\n- actual and reasonable expenses for packing, crating, cartage, transportation and unpacking of household effects following receipt of an inventory in accordance with section 15.17, to the employee’s post up to the cost of shipment by the most direct routing from the headquarters city to post.\n15.32.3 In all other cases, where a child becomes a dependant, the deputy head may authorize payment of:\n- actual and reasonable transportation expenses, including costs of authorized stopovers, for the child by the most direct routing from the location of the child to the employee’s post, minus the cost of travel by the most direct routing from the location of the child to the employee’s headquarters city;\n- storage costs only for the child’s household effects in the employee’s headquarters city, following receipt of an inventory in accordance with section 15.17; and\n- actual and reasonable expenses for packing, crating, cartage, transportation and unpacking of household effects following receipt of an inventory in accordance with section 15.17, from the location of the child to the employee’s post, minus the cost of shipment by the most direct routing from the location of the child to the employee’s headquarters city.\n15.32.4 Removal of the spouse's or common-law partner's household effects will not be authorized within any area, which, according to local custom, is within commuting distance of the employee's place of duty.\n15.32.5 Packing, crating and shipping expenses associated with placing the spouse's or common-law partner's effects in long-term storage are the responsibility of the employee.\nManagerial Discretion\n15.33 Managerial Discretion\n15.33.1 Subject to specific financial limitations prescribed in this directive, when the deputy head is of the opinion that the assistance provided under any section is clearly inadequate for an employee (because of special circumstances not taken into account by this directive), such additional assistance may be authorized as is considered necessary to facilitate a departmental program or to rectify what would otherwise be an obvious injustice to the employee. Such additional assistance shall not be granted where it is explicitly prohibited under any section of this directive.\n15.33.2 Managerial discretion may also be exercised under this section where there has been a bona fide de facto separation, a legal separation, or divorce and in the opinion of the deputy head the assistance provided is clearly inadequate for an employee or estranged spouse or common-law partner.\n15.33.3 Where management discretion is exercised, the details shall be reported to the appropriate foreign service interdepartmental coordinating committee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-16",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Relocation Travel – Sections 15.3 to 15.10",
+    "marginal_note": "Appendix A – Relocation Travel – Sections 15.3 to 15.10",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "TRAVEL PROVISION An employee who is authorized to relocate may opt for a non-accountable relocation travel allowance or an accountable relocation travel option. Non-Accountable Relocation Travel Allowance (Reference 15.4.1) Provision For Relocations to or From Canada For Relocations Between Posts Travel Allocation Travel allocation based on the mode of travel as specified in sections 15.6, 15.7 and 15.8 Travel allocation based on the mode of travel as specified in sections 15.6, 15.7 and 15.8 subject to 15.3.5 and 15.3.6 Stopover Expenses relating to an authorized stopover for air travel (Reference 15.6.2) Expenses relating to an authorized stopover for air travel (Reference 15.6.2) Local Transportation $75 CAD to compensate for local transportation cost at the place of duty in Canada where the employee does not have access to a PMV (Reference 15.4.1(b)) See additional relocation expenses section below (Reference 15.5.1(b)) Accommodation Two nights’ hotel accommodation at the place of duty in Canada where an employee does not have access to their principal residence (Reference 15.4.1(c)) See additional relocation expenses section below (Reference 15.5.1(a)) Meals Daily meal allowance for each traveller in accordance with the NJC Travel Directive for two days each at the old and at the new place of duty (Reference 15.4.1(d)) Daily meal allowance for each traveller in accordance with the NJC Travel Directive for two days each at the old and at the new place of duty (Reference 15.4.1(d)) Incidental Expenses One daily incidental allowance in accordance with the NJC Travel Directive per family unit for two days at the old and at the new place of duty (Reference 15.4.1(d)) One daily incidental allowance in accordance with the NJC Travel Directive per family unit for two days at the old and at the new place of duty (Reference 15.4.1(d)) Accountable Relocation Travel Option (Reference 15.4.2) Actual and reasonable expenses for the same expenses which are included in the relocation travel allowance may be claimed by the employee up to the cost of travel by air (Reference 15.3.3)\nADDITIONAL RELOCATION EXPENSES Employees may submit an expense claim based on receipts for the following actual and reasonable additional relocation expenses. Provision For relocations to or from Canada For relocations between posts Accommodation Two nights’ accommodation at the place of duty outside of Canada, subject to the limitations of section 15.31 or two nights’ waiver of shelter cost at the post where the employee will be occupying Crown-held accommodation, as determined by the deputy head (Reference 15.5.1(a)) Two nights’ accommodation at the old and new place of duty outside of Canada, subject to the limitations of section 15.31 or two nights’ waiver of shelter cost at the post where the employee will be occupying Crown-held accommodation, as determined by the deputy head (Reference 15.5.1(a)) Local Transportation Local transportation expenses at the place of duty outside Canada for travel to or from the airport as applicable (Reference 15.5.1(b)) Local transportation expenses at the old and new place of duty outside Canada for travel to or from the airport as applicable (Reference 15.5.1(b)) Financial Transactions Actual and reasonable costs for service charges/fees relating to financial transactions during relocation travel based on the official routing, such as, but not limited to Automated Banking Machine use, credit/debit card use, financial institution foreign currency transaction commissions, traveller’s cheques acquisition and cheque-cashing fees provided these costs are supported by receipts and the expense currency is indicated. Official Telephone Calls Expenses for necessary official telephone calls provided the purpose of the call is stated on the expense claim Travel Documents Passports and related expenses such as visas, certificate of health Travel Gratuities Gratuities related to travel, except that gratuities related to meals are included in the daily incidental expenses allowance Insurance Insurance to cover repairs to or replacement of lost or damaged luggage while travelling, except where such coverage is provided by the carrier Dependant Care Dependant care expenses in accordance with the dependant care provisions of the NJC Travel Directive for a maximum of four days per relocation for dependants who are nine years of age or less and residing with the employee while effects are packed/unpacked and loaded/unloaded at the old and/or new place of duty\nNotes :\n- All allowances and incidentals within Canada and the continental USA are payable at the rates shown in Appendix C of the NJC Travel Directive.\n- All allowances and incidentals outside Canada and the continental USA are payable at the rates shown in Appendix C or D as applicable, of the NJC Travel Directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-17",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B - Weight Limitations for Shipment of Household Effects – Section 15.16",
+    "marginal_note": "Appendix B - Weight Limitations for Shipment of Household Effects – Section 15.16",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "No. of Persons in the Household Furnished Accommodation Unfurnished Accommodation 1 3100 kg net (6,820 lbs) 4700 kg net (10,340 lbs) 2 3400 kg net (7,480 lbs) 5300 kg net (11,660 lbs) 3 3700 kg net (8,140 lbs) 5900 kg net (12,980 lbs) 4 4000 kg net (8,800 lbs) 6500 kg net (14,300 lbs) 5 4300 kg net (9,460 lbs) 7100 kg net (15,620 lbs) 6 4600 kg net (10,120 lbs) 7700 kg net (16,940 lbs) 7 or more 4900 kg net (10,780 lbs) 8300 kg net (18,260 lbs)\nThe weight limits referred to in section 15.16 are net amounts. Gross weight shall be determined by applying the following percentage factors for packing material:\nAir Shipment: 20% Road Shipment: 15% Overseas Container Shipment: 15% Overseas Wooden Liftvan Shipment: 30%",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-18",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix C – Incidental Relocation Expense Allowance – Section 15.21",
+    "marginal_note": "Appendix C – Incidental Relocation Expense Allowance – Section 15.21",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThe incidental relocation expense allowance is $4,240 per relocation.\nNote : This appendix shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\nThe following is a representative list, which is not all inclusive, of incidental relocation expenses which the incidental relocation expense allowance provided under FSD 15.21 covers.\n- Converting electrical appliances to make them compatible with electrical service at new place of duty;\n- Disconnecting and connecting telephone, cable, electricity, natural gas and other utilities and services;\n- Cost of inspections to determine working condition of electrical equipment and appliances placed in storage and shipped;\n- Repair or replacement of electrical equipment and appliances certified to be in working condition when placed in storage due to deterioration while in storage;\n- Local transportation (including car rental) to locate accommodation at the employee’s new place of duty, to arrange customs clearance of personal and household effects at new place of duty when FSD 15.22 does not apply;\n- Telephone charges and advertising to dispose of or acquire accommodation and a PMV at the old or new place of duty;\n- Gratuities paid to packers and movers;\n- Shipment of domestic pets, including quarantine expenses and procurement of travel kennels;\n- Disassembling and assembling of garden and patio furniture, above-ground swimming pools, utility sheds, etc.;\n- Removal or installation of satellites, antennas, valance boxes, curtain rods, wall hooks, clocks, etc.;\n- Taking up or relaying of wall-to-wall carpeting, hall runners, etc.;\n- Cleaning of residence;\n- Alteration to draperies, curtains, blinds and other accessories including purchase of minor items necessary to make the alterations;\n- Administration costs resulting from cancellation of insurance policies;\n- Loss of annual club membership fees not covered by official hospitality or other employer provided funds, and insurance, where such fees are not cancellable, pro-rated; loss of club initiation fees are not an admissible expense;\n- Legal fees in relation to the form/legality of a lease for permanent accommodation in Canada;\n- Professional appraisal in connection with the sale of a principal residence when real estate fees are not incurred;\n- Modification to a PMV authorized for shipment to meet anti-pollution and other safety standards at the new place of duty provided the PMV met Canadian standards in the first instance;\n- Mechanical and/or safety inspection of a PMV where required by local law, when employee takes delivery at new location, or disposes of a PMV at former place of duty;\n- Professional appraisal of heirlooms, works of art and other valuables where an appraisal is required for in-transit insurance;\n- Payment of local licences, such as driver’s licence;\n- Cost of altering locks on new residence;\n- Cost of additional insurance and/or insurance for excluded items such as furs, jewelry and coin collections in storage or in transit which are not covered against loss or damage by the Crown;\n- Payment of commercial storage expenses for items excluded or prohibited for shipment, (for example recreational vehicles such as trailers or boats), and not accepted for storage as part of household effects;\n- Expenses relating to change of address notifications – post office and other;\n- Tuning of pianos and other musical instruments;\n- Photocopy and transmittal costs for transcripts of academic and other records for employee, spouse or dependent children; and\n- The deductible amount of a private insurance policy for in-transit insurance for items which have been damaged or lost.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-19",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix D – Local Transportation Expenses – Section 15.22",
+    "marginal_note": "Appendix D – Local Transportation Expenses – Section 15.22",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nAn employee may claim local transportation expenses with receipts, in accordance with section 15.22, as follows:\n- up to a maximum of $1,370 per relocation, for relocations to and/or from Canada; or\n- up to a maximum of $2,044 per relocation, for relocations from one post to another post where an employee has disposed of a PMV at the old post and is awaiting the arrival of a new PMV which is being shipped to the new post; or where an employee has shipped the PMV which was in use at the old post and is awaiting the arrival of that PMV at the new post; or\n- up to a maximum of $1,370 per relocation, for relocations from one post to another post, in all other situations where an employee has disposed of a PMV which was in use at the old post or is awaiting shipment of a PMV at the new post.\nNote : This appendix shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-20",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix E – Temporary Accommodation – Sections 15.23, 15.24 and 15.25",
+    "marginal_note": "Appendix E – Temporary Accommodation – Sections 15.23, 15.24 and 15.25",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Days Hotel Accommodation Self-Contained Accommodation Private Non-Commercial Accommodation Last 2 days at old place of duty and first 2 days at new place of duty (Included in FSD 15 – Relocation Travel Allowance) Accommodation No shelter cost Applicable maximum full daily meal allowance One daily incidental expense allowance per family unit Accommodation No shelter cost Applicable maximum full daily meal allowance One daily incidental expense allowance per family unit Accommodation No shelter cost Applicable maximum full daily meal allowance One daily incidental expense allowance per family unit Day 5 to 30 Relocation to Post and to Canada Accommodation No shelter cost Full daily meal allowance One daily incidental expense allowance per family unit Accommodation No shelter cost Up to 75% of the full daily meal allowance One daily incidental expense allowance per family unit Accommodation No shelter cost Up to 75% of the full daily meal allowance One daily incidental expense allowance per family unit After Day 30 Relocation to Post Accommodation Shelter cost applies Up to 75% of the full daily meal allowance One daily incidental expense allowance per family unit Accommodation Shelter cost applies No meal allowance No incidentals Accommodation No Shelter Cost No meal allowance No incidentals Relocation to Canada Accommodation Shelter cost applies No meal allowance No incidentals Accommodation Shelter cost applies No meal allowance No incidentals Accommodation Shelter cost applies No meal allowance No incidentals\nMeal Rates for Children:\nWithin Canada and the United States: up to 12 years of age 50% of the applicable daily meal allowance as approved by the deputy head 12 years of age and older Full amount of the applicable daily meal allowance as approved by the deputy head Outside Canada and the United States: up to 4 years of age 50% of the applicable daily meal allowance as approved by the deputy head 4 years of age and older Full amount of the applicable daily meal allowance as approved by the deputy head\nNotes:\n- Deputy head approval must be requested for accommodation expenses beyond 30 days. Such additional accommodation expenses shall normally only be approved up to a maximum period of 60 days when an employee relocates to a new place of duty in Canada.\n- Self-contained accommodation means commercial self-contained accommodation and temporary Crown-held staff accommodation equipped with adequate furniture, furnishing and appliances.\n- Private non-commercial accommodation allowance is payable in accordance with the NJC Travel Directive per day, per family unit.\n- Full daily meal allowances are 100% of the meal rates shown in Appendix C or D, as applicable, of the NJC Travel Directive.\n- An amount for meals not to exceed 75% of the full daily meal allowance means an amount up to 75% of the meal rates shown in Appendix C or D, as applicable, of the NJC Travel Directive will be provided.\n- One daily incidental expense allowance per family unit is payable in accordance with the NJC Travel Directive.\n- When an employee who is relocating to Canada has claimed living expenses for a house hunting trip which has been successful, the number of days of the trip, exclusive of actual travel time, shall be deducted from the initial 30-day period.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-21",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix F – Relocation Expenses for Termination of Assignment Outside Canada – Sections 15.26 and 15.27",
+    "marginal_note": "Appendix F – Relocation Expenses for Termination of Assignment Outside Canada – Sections 15.26 and 15.27",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Retirement/Extended Periods of Leave without Pay\nIn accordance with paragraphs 15.26.1(a) or (e), should an employee's assignment be terminated because of retirement or extended periods of leave without pay and the employee has not completed the agreed-to tour of duty, the deputy head may require that the employee pay a portion of the relocation expenses in an amount not exceeding, and possibly less than, the amount determined on a pro-rata basis according to the following formula:\nperiod of assignment uncompleted previously agreed duration of assignment X relocation expenses up to Headquarters City = amount payable by the employee\nResignation or Dismissal\nIn accordance with paragraph 15.26.1(d), should an employee's assignment be terminated because of resignation or dismissal, the deputy head may approve payment of actual and reasonable relocation expenses on a pro-rata basis according to the following formula:\nperiod of assignment completed previously agreed duration of assignment X relocation expenses up to Headquarters City = amount payable at public expense\nIn accordance with subparagraph 15.26.1(d)(ii), should an employee's assignment be terminated because of resignation, the deputy head may authorize recovery of relocation expenses paid in respect of the journey to the post, where the employee resigns within one year from the date of arrival at the post, on a pro-rata basis according to the following formula:\nperiod of assignment uncompleted previously agreed duration of assignment X relocation expenses up to Headquarters City = amount payable by the employee\nEmployee Requested\nIn accordance with subsection 15.27.1, should an employee's assignment be terminated because the employee has requested early termination, the deputy head may require that the employee pay a portion of the relocation expenses on a pro-rata basis according to the following formula:\nperiod of assignment uncompleted previously agreed duration of assignment X relocation expenses up to Headquarters City = amount payable by the employee\nRelocation To or From a Location Which is Not the Place of Duty\nRelocation Provision Application FSD Reference Relocation Travel Up to the cost to or from HQ city 15.26.6(a) Temporary Accommodation Two nights’ hotel accommodation as specified in 15.26.5(b) 15.26.6(b) Shipment of household effects Up to the cost to or from HQ city 15.26.6(c) Shipment of a PMV Up to the cost to or from HQ city 15.26.6(c) Long term storage of household effects Not authorized 15.26.7 Long term storage of PMV Not authorized 15.26.7 Shipment of household effects in long term storage Not authorized 15.26.7 Shipment of PMV in long term storage Not authorized 15.26.7 Local transportation Not authorized 15.26.7",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-22",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix G - Flexible Relocation Expenses Fund Formula",
+    "marginal_note": "Appendix G - Flexible Relocation Expenses Fund Formula",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nThe Flexible Relocation Expenses Fund may be established in accordance with this appendix.\nFlexible Relocation Expenses Fund Formula Relocation Provision Amount Contributed Relocation Travel Allowance When there is an entitlement to business class as specified in subsection 15.6.1(b) and employee opts for full fare economy $2,000 each for the first two travellers $1,500 for each additional traveller Shipment of Household Effects When employee ships less than 75% of the weight entitlement based on family configuration or less than 50% of the weight entitlement $2,000 if less than 75% $3,000 if less than 50% Storage of Household Effects When an employee does not store household effects at public expense $2,000 Storage or Shipment of PMV When employee owns a PMV and does not ship or store a PMV at public expense either from old place of duty to new place of duty or from a third location $3,000\nNote: This appendix shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-23",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 16 - Assistance for a Principal Residence",
+    "marginal_note": "FSD 16 - Assistance for a Principal Residence",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThe employer's policy is to make employees more mobile by helping them with expenses related to the acquisition, management and disposal of a principal residence in the headquarters city.\nThe employer is prepared to assist with the following costs related to a principal residence, as outlined in this directive:\n- expenses/costs associated with permanent accommodation resulting from relocation;\n- a waiver of shelter cost where an employee is subject to dual accommodation/shelter costs while on posting abroad;\n- costs associated with the sale and/or purchase of a principal residence.\nDefinitions\nNote: These definitions only apply to this directive.\nAt the time of relocation ( au moment de la réinstallation ) means no later than 12 months following the date the official notification of assignment is received by the employee.\nHeadquarters city ( ville du bureau principal ) means the employee's normal place of duty in Canada as determined by the deputy head when the employee is assigned to duty outside Canada. It includes any area which, according to local custom, is within commuting distance of the place of duty.\nFor career foreign service employees, the headquarters city is Ottawa-Gatineau.\nFor foreign assignment employees, the headquarters city is normally the employee's previous place of duty in Canada prior to assignment to a post. However, when it is known at the time of the foreign assignment that the employee will not be returning to the former place of duty, the deputy head may establish another city as the headquarters city for purposes of this directive, e.g. the Canadian city to which the employee will be returning on completion of the assignment, or Ottawa-Gatineau where this was not the employee's normal place of duty in Canada prior to the assignment.\nShort notice ( court préavis ) means a relocation where there is a period of 60 days or less between the official notification of assignment and the departure from the old place of duty.\nDirective\n16.1 Application\n16.1.1 Unless otherwise indicated, the provisions of this directive apply to both career foreign service employees (rotational) and to foreign assignment employees (non-rotational).\n16.1.2 Employees may claim reimbursement under this directive for costs and expenses incurred only while they are employed as career foreign service employees or as foreign assignment employees.\n16.1.3 Unless otherwise indicated, the provisions of this directive apply only in conjunction with a purchase and/or sale of a principal residence as defined in FSD 2 – Definitions for which real estate and/or legal fees are reimbursed under this directive.\n16.1.4 Employees should also be aware that when the employer does not reimburse costs/expenses of sale/purchase related to relocation, these costs may be tax deductible when filing an income tax return for the calendar year in which the expenditure was incurred.\n16.2 Employee as Tenant\n16.2.1 An employee who engages the services of a rental agency to find rental accommodation on relocation may be reimbursed the actual and reasonable fee charged by that agency.\n16.2.2 Where the deputy head is satisfied that the arrangement was reasonable and justifiable under the circumstances, an employee who is authorized to relocate and who must pay rent before reporting for duty in order to hold rental accommodation may be reimbursed:\n- up to one month's rent at the new place of duty in Canada; and/or\n- up to three months' rent at the new place of duty outside Canada.\n16.2.3 An employee who is authorized to relocate and must as a result terminate the lease agreement for the rented principal residence may be reimbursed the actual expenses incurred to fulfill the terms of the lease. The employee will be required to provide satisfactory proof of the need to terminate the lease and of the inability to affect a less costly arrangement.\nEmployee as Homeowner\n16.3 Employee Renting out Principal Residence\n16.3.1 Where, following confirmation of posting, an employee engages the services of a commercial real estate/property management firm to find a tenant for the principal residence and consequently pays a finder’s fee, the deputy head may waive the payment of one month's shelter cost or fraction thereof, upon presentation of documentation. This provision may only be applied twice during the assignment, including any extensions.\n16.3.2 This waiver shall be limited to a one-month maximum for each finder's fee, to locate a first and/or a subsequent tenant, regardless of the duration of the lease.\n16.3.3 An employee who has a lease agreement with the tenant of the principal residence in the headquarters city may be reimbursed for actual and reasonable expenses incurred in:\n- terminating the lease agreement, where the employer decides to reassign the employee to the headquarters city prior to the date of completion of posting shown on the Posting Confirmation Form, and the employee wants to reoccupy the principal residence during the stated term of the lease but is unable to do so; or\n- terminating the lease agreement, where the employer provides short notice of confirmation of reassignment to the headquarters city on completion of posting and as a result the employee cannot give the required period of notice to the tenant, in accordance with the law of the province of residence.\n16.3.4 In authorizing reimbursement of expenses for breaking a tenant's lease under paragraph 16.3.3(a), the deputy head shall ensure that such expenses are cost-effective relative to alternative accommodation arrangements.\n16.3.5 Subsection 16.3.3 is not intended as compensation for expenses incurred as a result of the employee's personal choice to return to the headquarters city, but rather for expenses incurred as a result of a decision of the employer to reassign the employee to the headquarters city for program-related reasons, including health.\n16.4 Principal Residence Vacant During Posting\n16.4.1 Following confirmation of assignment to a post and again on cross-posting, the deputy head may waive the payment of shelter cost in dual-accommodation cost situations where the employee is subject to shelter cost at post and:\n- has home ownership costs but no rental income from a tenant because: as a result of short notice of posting by the employer, there has not been time to rent or sell the principal residence prior to leaving the headquarters city, and the residence is vacant; and/or at the employer's request, the employee agrees, on short notice, to a cross-posting or a posting extension and as a consequence the principal residence is vacant; and/or through no fault or choice of the employee, during the posting the tenant vacates the principal residence which remains vacant while a new tenant is located. This subparagraph is not designed for periods of less than one month that occur immediately prior to the employee's final departure from a post; or\n- is receiving a rental income from a principal residence but has paid a real estate or property management firm to locate a tenant as per subsection 16.3.1 and is also subject to shelter cost at post.\n16.4.2 Waiver of shelter cost under subsections 16.3.1 and 16.4.1 is limited to the period during which the employee is subject to two sets of accommodation costs (dual-accommodation). It shall not normally exceed a total of nine months for each posting, including any posting extension.\n16.4.3 Where, because of short notice given by the employer, an employee is in a \"dual-accommodation cost\" situation during the initial period of a posting or cross-posting, waiver of shelter cost shall not normally extend beyond the last day of the ninth month following the month in which the confirmation of posting or cross-posting is received.\n16.4.4 Where subsection 16.3.1 applies, the employee may claim up to one month's waiver of shelter cost per finder's fee, within the maximum of nine months, notwithstanding that this waiver may be applied subsequent to the last day of the ninth month following the month in which confirmation of posting or cross-posting is received.\n16.4.5 Exceptions to the nine-month limit will not normally be considered. However, a further maximum period of three months of assistance may be considered by the appropriate foreign service interdepartmental coordinating committee when it is not possible to rent the principal residence and it remains vacant:\n- when, during the initial period of posting or cross-posting, as a result of factors outside the employee's control such as a natural disaster or other calamity; and/or\n- as a result of an employee accepting an employer-requested posting extension.\n16.4.6 Section 16.4 is not intended to provide financial assistance to an employee who chooses not to lease the principal residence in the headquarters city, nor to subsidize a loss of rental revenue/income resulting from circumstances such as placing a property on the market for sale or rent above the market value.\nPurchase and Sale of Principal Residence\n16.5 Employee-Couple\n16.5.1 Only one employee of an employee-couple may claim under this directive unless:\n- each employee has already claimed real estate and legal/notary fees prior to becoming an employee-couple, in which case there is no entitlement; or\n- the employees were married following notification of posting, in which case: each eligible employee may claim real estate and legal/notary fees on the sale of a principal residence; and one eligible employee may claim legal/notary fees on the purchase of a principal residence.\n16.5.2 In the case of divorce, each employee shall revert to single status and shall retain any unused entitlement to payment of real estate and legal/notary fees on the sale and/or purchase of a principal residence. Where real estate and/or legal/notary fees have been claimed by an employee-couple, the employee who made the claim has used the entitlement and may not make a subsequent claim.\n16.6 Career Foreign Service Employee (Rotational)\n16.6.1 These provisions apply to career foreign service employees commencing after official notification has been received of a first relocation from the headquarters city to a place of duty outside Canada and at any time thereafter during their career in the foreign service.\n16.6.2 Career foreign service employees shall have the option, subject to sections 16.11 - Tax Implications and 16.18 - Sale and/or Purchase of a Principal Residence – Other Situations and to the limitations of this directive, of either of the following:\n- once during their career in the foreign service, of reimbursement of: the real estate fees (subsection 16.8.1) or the expenses for a private sale (section 16.9) and legal/notary fees involved in the sale of a principal residence in the headquarters city (subsections 16.8.2 and 16.8.3); and the legal/notary fees involved in the purchase of a principal residence in the headquarters city (subsections 16.8.2 and 16.8.3); or\n- twice during their career in the foreign service, the reimbursement of the legal/notary fees involved in the purchase of a principal residence in the headquarters city (subsections 16.8.2 and 16.8.3).\n16.7 Foreign Assignment Employee (Non-Rotational)\n16.7.1 A foreign assignment employee may claim, at the time of relocation between the headquarters city and post:\n- real estate and legal/notary fees on the sale of a principal residence in the headquarters city, at the time of a relocation from that city; and\n- legal/notary fees for the purchase of a principal residence in the headquarters city at the time of relocation to the headquarters city from a post, if the employee had sold a principal residence at the time of relocation from the headquarters city to the post.\n16.7.2 This section shall apply again where seven years or more have elapsed between the foreign assignment employee's return to Canada and any future assignment abroad.\n16.7.3 A foreign assignment employee who has not taken advantage of this directive and accepts an extension of a tour of duty or a cross-posting, may claim the provisions of paragraph 16.7.1(a) once the employee accepts the extension or cross-posting in writing.\n16.7.4 Section 16.7 is subject to sections 16.11 - Tax Implications and 16.18 -Sale and/or Purchase of a Principal Residence – Other Situations.\n16.8 Reimbursable Expenses\n16.8.1 The real estate fee charged by a licensed real estate broker, including applicable taxes levied on the payment of such fee, shall be reimbursed, provided:\n- the residence which is sold is or has been occupied as the principal residence by the employee or a dependant as defined in FSD 2 - Definitions;\n- the residence is on a lot size not in excess of 1.235 acres (1/2 hectare), or where required by zoning laws, a lot size of not more than 4 acres (2.47 hectares); and\n- the fee charged by a real estate broker, including multiple-listing services (MLS) is within the scale normally charged in the area. Premiums paid to real estate agents shall not be reimbursed.\n16.8.2 Legal and/or notary fees (including applicable taxes levied on the payment of such fees) necessarily incurred to provide or obtain clear marketable title to the property, up to the tariff set by provincial bar associations, shall be reimbursed to an employee who makes a legal commitment to buy or sell a principal residence, provided:\n- the residence sold qualifies the employee for reimbursement of a real estate fee under subsection 16.8.1; and/or\n- the new residence purchased is to be occupied and owned by the employee or occupied by the employee and owned by a dependant residing in the employee's household.\n16.8.3 Reimbursement of legal or notary fees for the purchase of a principal residence shall be made only after the employee has occupied the residence.\n16.8.4 Expenses necessary to acquire or provide clear title to a property shall be reimbursed on presentation of proof of payment. Such expenses include title insurance, sheriff's fee, land transfer tax, transfer of deed and/or cost of a survey if required to confirm the description of the property purchased.\n16.8.5 On presentation of proof of payment, employees shall be reimbursed the following:\n- fees charged by a qualified structural inspector for a structural inspection prior to purchase of a previously owned dwelling or of a new dwelling that is not covered under warranty at the time of possession. Reimbursement is limited to the amount specified in Appendix A of this directive. Where, as a result of an inspection, an offer is revoked, a subsequent inspection prior to purchase may be claimed;\n- actual and reasonable fees charged by a certified professional appraiser for up to two appraisals of the residence to be sold.\n16.9 Private Sale\n16.9.1 Where the employee decides to sell the principal residence privately, the expenses incurred for an appraisal, for placing advertisement in local newspapers and for the purchase or production of \"for sale\" signs shall be reimbursed, in lieu of and not exceeding local real estate multiple-listing service (MLS) charges, on presentation of evidence of payment and proof that:\n- the residence has been sold;\n- the residence is or has been occupied as the principal residence by the employee or a dependant as defined in FSD 2 - Definitions;\n- the residence is on a lot size not in excess of 1.235 acres (1/2 hectare), or where required by zoning laws, a lot size of not more than 4 acres (2.47 hectares); and\n- the property has been advertised until sold (there may be brief interruptions).\n16.10 Construction of New Principal Residence\n16.10.1 An employee who constructs a principal residence shall be reimbursed those expenses related to the purchase of the land and the construction of the home that would have been reimbursed had a home been purchased.\n16.11 Tax Implications\n16.11.1 Canada Revenue Agency has ruled that the reimbursement by the employer of the costs of purchase and sale of an employee's principal residence is a taxable benefit. Exception is made when the sale or purchase of the residence is related to a relocation necessitated by employment, such as a posting, as follows:\n- reimbursement of eligible home sale expenses following notification of posting to a location outside Canada is exempt from taxation;\n- reimbursement of home purchase expenses is exempt from taxation when an employee returns to Canada from a posting and purchases a new principal residence to replace the one sold at the time of the last posting outside Canada.\n16.11.2 Career foreign service (rotational) employees who buy/sell at times other than specified above will be reimbursed costs in accordance with the provisions of this directive. However, these will be treated as taxable benefits.\n16.12 Mortgage and Associated Costs\n16.12.1 The following expenses are reimbursable, on presentation of evidence of payment:\n- costs related to the termination and/or acquisition of a first mortgage for the employee's principal residence;\n- costs related to the termination or acquisition of a second mortgage for the principal residence, if there are no costs associated with the termination of a first mortgage on the sale of a principal residence, or with the acquisition of a first mortgage on the purchase of a principal residence;\n- when mortgage interest rates are high at mortgage lending institutions, and where the first mortgage in the new principal residence is a higher-interest mortgage than the previous first mortgage, the employee shall be reimbursed the difference in the interest charges between the two mortgages, based on the amount of the mortgage and the unexpired term of the previous mortgage, up to the maximum period and amount specified in Appendix B of this directive. If the new mortgage principal is for a lesser amount than the previous mortgage principal, the lower mortgage principal will be used to calculate the differential; and\n- mortgage default insurance premium and/or an insurance processing fee, if: the employee was previously a homeowner; the need for the insurance is verified (employee's equity is less than the percentage of the cost of the house specified in Appendix B); and the premium is levied in one payment, except that if the equity in the former residence is not transferred fully to the new residence, any resulting increase in the premium (or the levying of the premium) shall not be reimbursed.\n16.12.2 On presentation of proof of payment, an employee who qualifies for the reimbursement of real estate and legal/notary fees but who must pay a first mortgage repayment penalty upon termination of the first mortgage on the sale of a residence, shall be reimbursed the amount of the penalty payment in an amount not exceeding the number of months of mortgage interest as specified in Appendix B of this directive.\n16.13 Inadmissible Expenses\n16.13.1 Expenses related to financial arrangements resulting from the acquisition or disposal of a principal residence (e.g. mortgage finder's fees and adjustments on closing, such as municipal taxes) are not reimbursable, as they are not essential to establishing clear title to the property.\n16.13.2 Applicable taxes on newly-built homes are not reimbursed.\n16.14 Bridge Financing\n16.14.1 An employee who obtains a short-term personal loan to purchase a principal residence while the former principal residence remains unsold, shall be reimbursed:\n- the interest for the bridging loan at the current bank interest rate; and\n- the necessary legal/notary and administrative fees associated with the loan, excluding third-party fees which may be incurred in obtaining such a loan.\n16.14.2 Where an employee is unable to obtain a short-term personal loan, the interest as well as the legal/notary and administrative costs will be reimbursed for a mortgage secured for the same purposes, provided that these costs do not exceed those associated with a short-term personal loan as described above.\n16.14.3 The amount of the loan or mortgage on which interest is reimbursable shall not exceed the employee's equity in the unsold principal residence. Equity is based upon the difference between the appraised value and the existing mortgages on the principal residence.\n16.14.4 Reimbursement shall cease within ten working days following the date the sale transaction is completed (\"sold and closed\" in real estate terms) or at the end of six months, whichever is the earlier. In unusual circumstance, the deputy head or a delegated senior officer may extend the reimbursement period for an additional six months.\n16.14.5 Reimbursement shall be made only following submission of proof that the interest has been paid and shall be based on evidence of the amount of the loan or mortgage that was used to purchase a principal residence (e.g.: copy of the purchase and sale agreement). Assistance under this section is available once per career, in conjunction with either a purchase or a sale of a principal residence for which real estate and/or legal/notary fees are reimbursed under this directive.\n16.14.6 Advances for reimbursable expenses should be issued only when needed. In acquiring a bridging loan, the employee should establish a line of credit and borrow, on an as-needed basis, up to the full amount required for the bridging loan. The Crown would then pay for interest only for the periods for which the amounts are actually required.\n16.15 Co-Owned Properties\n16.15.1 Where the principal residence is co-owned by a person who is not the employee's spouse, common-law partner, or dependant(s), only the expenses which are directly proportional to the employee and the spouse, common-law partner or dependant(s)’s portion of the property shall be reimbursed.\n16.16 Large Properties\n16.16.1 The reimbursement of expenses in this directive is limited to a lot size not exceeding 1.235 acres/1/2 hectare, or where required by zoning laws, a lot size of not more than 4 acres/2.47 hectares. When an employee buys or sells land or acreage as a parcel with the principal residence, the employee shall only be reimbursed for that portion of the cost which results from the sale of the residence together with the lot size limitations as indicated above.\n16.17 Income Properties\n16.17.1 If the employee owns a multiple-unit residence building within which each unit is self-contained (e.g. a duplex or an apartment block), occupies one unit as a principal residence and sells the building, only those parts of the costs related to the unit used as a principal residence may be reimbursed. The relationship this unit bears to the entire building may be calculated on the floor area, or by any other method accepted under the Income Tax Act .\n16.17.2 If the employee buys or sells an income-producing property (such as a small store or confectionery) in which the principal residence is or has been maintained, reimbursement shall be limited to that portion of the costs that the principal residence bears to the total.\n16.18 Sale and/or Purchase of a Principal Residence – Other Situations\n16.18.1 The employee may claim expenses pertaining to the sale and/or purchase of a principal residence at the time of relocation as outlined in this directive, as follows:\n- an employee who was assigned to a Canadian city other than the employee’s headquarters city for a period of three years or more, as confirmed by the official notification of assignment, and who is relocated to a post may claim expenses for the sale of their principal residence in that Canadian city at the time of relocation to the post only; or\n- an employee who was relocated from a Canadian city other than the employee’s headquarters city to a post, and who is subsequently assigned from a post to a Canadian city other than the employee's headquarters city for a period of three years or more, as confirmed by the official notification of assignment, may claim expenses for the purchase of a principal residence at the time of relocation to that Canadian city, provided the employee had sold their principal residence at the time of relocation to the post; or\n- an employee who was relocated from the employee’s headquarters city to a post and who is subsequently assigned from a post to a Canadian city other than the employee's headquarters city for a period of three years or more, as confirmed by the official notification of assignment, may claim expenses for the sale of their principal residence in the headquarters city following official notification of the assignment. The employee may also claim the expenses for the purchase of a principal residence in the other Canadian city provided their principal residence was sold at the employee’s headquarters city; or\n- an employee who was relocated from the employee’s headquarters city to a post, and who is subsequently assigned to a new headquarters city as confirmed by the deputy head, may claim expenses for the sale of their principal residence in the old headquarters city following official notification of the assignment. The employee may also claim the expenses for the purchase of a new principal residence in the new headquarters city at the time of relocation, provided their principal residence was sold at the old headquarters city.\n16.18.2 When claiming expenses under paragraphs 16.18.1(c) and (d), where the principal residence is in the headquarters city, real estate and legal/notary fees associated with its sale shall be reimbursed even if that principal residence had not been occupied by the employee at the time of relocation.\n16.18.3 Subject to section 16.11 - Tax Implications, the limitations of sections 16.6 and 16.7 shall not apply for relocations between Canadian cities, and for relocations between the post and a Canadian city other than the employee's headquarters city.\n16.18.4 When an employee is relocated from a post and assigned to a Canadian city other than the Canadian city from which they were relocated to post, relocation expenses to the new place of duty in Canada shall be in accordance with the provisions of FSD 15 – Relocation, including the relocation of household effects within Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-24",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Structural Inspection",
+    "marginal_note": "Appendix A – Structural Inspection",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nThe maximum amount of the allowance in Canadian dollars which may be claimed in accordance with FSD 16.8.5(a) – Structural Inspection effective April 1, 2025 is $500.\nNote: The dollar amount shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-25",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B - Mortgage and Associated Costs",
+    "marginal_note": "Appendix B - Mortgage and Associated Costs",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nIn accordance with paragraph 16.12.1(c), the maximum amount reimbursable when interest rates are high at mortgage lending institutions, and where the first mortgage in the new principal residence is a higher-interest mortgage than the previous first mortgage is a maximum period of 5 years and maximum amount of $5,000.\nIn accordance with paragraph 16.12.1(d), the percentage of employee’s equity in a house which requires mortgage default insurance is less than 20%.\nIn accordance with subsection 16.12.2, the maximum amount payable for a first mortgage repayment penalty is three (3) months' interest or $5,000, whichever is less.\nNote: The amounts shall be adjusted in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-26",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 17 - Assistance for Spouses or Common-Law Partners",
+    "marginal_note": "FSD 17 - Assistance for Spouses or Common-Law Partners",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nIn certain cases, the employer provides specific financial assistance to spouses or common-law partners to assist them in securing employment at post, or upon return to Canada to facilitate re-entry into the Canadian workforce.\nDirective\n17.1 Association Dues\n17.1.1 Where a spouse or common-law partner, who is residing with an employee at a post, is accredited to one or more professional associations in Canada, was employed in the relevant profession within one year prior to departure from Canada and is required while abroad to pay dues to such professional association(s) in order to retain professional certification, the deputy head may authorize the payment of an allowance to the employee to cover the cost, while abroad, of annual dues in respect of memberships in up to two professional associations.\n17.1.2 In lieu of the provisions of subsection 17.1.1, the deputy head may authorize payment of an allowance to cover membership dues to associations which are directly related to maintaining employment contacts that facilitate re-entry into the Canadian workforce, to a maximum amount of $300 per year.\n17.1.3 To claim the allowance under subsection 17.1.1, the employee must provide a letter(s) from association(s) concerned certifying as to the necessity of such dues while outside Canada. To claim the allowance under subsection 17.1.2, the employee must provide supporting documentation showing the amount of membership dues paid to the association(s). Both allowances will be pro-rated to the period of time during which the spouse resides with the employee at post.\n17.1.4 The employee shall provide the employer with such proof as the employer may require in order to ensure that this allowance was utilized for the purpose intended.\n17.2 Employment Related Allowance\n17.2.1 An employee may claim an allowance in accordance with Appendix A of this directive for a spouse or common-law partner, to assist in finding employment following relocation to and/or from Canada or for a cross-posting, subject to the following conditions:\n- the spouse or common-law partner is or has been residing with the employee in Canada and/or at post and was employed within three years prior to departure from Canada, or departure from the employee's post; and\n- the expenses incurred are directly related to facilitating entry to the workforce at the new place of duty outside Canada or re-entry into the Canadian workforce.\n17.2.2 Eligible expenses include:\n- costs incurred for professionally prepared curriculum vitae;\n- attendance fees for conferences and trade fairs;\n- employment counselling;\n- reference checks;\n- administrative expenses associated with job searches; and\n- other employment related costs.\n17.2.3 The employee shall provide the employer with proof required to demonstrate that this allowance was used for the purpose intended.\n17.2.4 The allowance may be claimed once per relocation, either within two years of arrival at the new place of duty, or upon official confirmation of a posting or assignment to Canada. It is recognized that eligible costs may be incurred prior to receipt of posting confirmation.\n17.3 Professional Retraining\n17.3.1 Where a spouse or common-law partner, who is residing with an employee at post, is accredited to professional associations in Canada, was employed in the relevant profession within three years prior to departure from Canada and is required to undergo retraining for professional certification at the level previously held in order to be employed upon return to Canada, the deputy head may authorize reimbursement to the employee of the actual and reasonable tuition costs incurred for the required retraining courses when commenced within 24 months prior to return to Canada or within 24 months of return to Canada.\n17.3.2 At the discretion of the deputy head, reimbursement of actual and reasonable costs of education/training completed may be authorized up to a maximum of $1,000 where:\n- necessary upgrading of knowledge and/or skills is required due to the spouse's or common-law partner's absence from the Canadian workforce, in order to accompany the employee on posting;\n- the education/training completed by the spouse or common-law partner is not otherwise provided under a government employment/training program; and\n- the education/training is in the spouse's or common-law partner's area of expertise and will enhance re-employment opportunities in that area; examples include, but are not limited to, computer technician, travel agent, and secretary/administrative assistant.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-27",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Employment Related Allowance – Section 17.2",
+    "marginal_note": "Appendix A – Employment Related Allowance – Section 17.2",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThe maximum amount of the allowance in Canadian dollars which may be claimed in accordance with FSD 17.2 – Employment Related Allowance effective April 1, 2026 is $937 CAD.\nNote: The dollar amount shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-28",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 18 - Special Family Separation Assistance",
+    "marginal_note": "FSD 18 - Special Family Separation Assistance",
+    "part": "Part III - Relocation and Related Provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive provides greater flexibility for spouses or common-law partners who, for employment, education or family-related reasons, do not accompany the employee for all or part of the employee's posting. Assistance is designed to recognize those situations which are attributable to foreign service, rather than those situations which result from personal choice.\nDirective\n18.1 Purpose\n18.1.1 This directive provides greater flexibility for spouses or common-law partners who, for employment, education or family-related reasons, do not accompany the employee for all or part of the employee's posting. One or more dependent children may accompany the employee to a post or remain in Canada with the spouse/common-law partner.\n18.1.2 Assistance is designed to recognize those situations which are attributable to foreign service, rather than those situations which result from personal choice.\n18.1.3 Assistance is designed to offset the cost of maintaining the second residence in the headquarters city. The employee remains responsible for one set of household expenses. It is not the purpose of this directive to place an employee in a more advantageous position or to provide a financial benefit by virtue of the family separation.\n18.1.4 Assistance is limited in situations where the employee's dependant(s) are not living in the headquarters city, as outlined in this directive.\n18.1.5 While provisions are available on more than one occasion, it is not the purpose of these provisions to facilitate a permanent spousal separation or marriage breakdown. Employees who are in the process of dissolving a spousal union, or who are in a situation of indefinite spousal separation which may result in dissolution of the spousal union, are not eligible for these provisions. Such employees should be aware that benefits claimed under false pretenses may be recovered, and, in addition, the employee may be subject to disciplinary action.\n18.2 Application\n18.2.1 In cases of conflict or contradiction between the provisions of this directive and the provisions of any other directive, the provisions of this directive shall apply, including provisions for managerial discretion in accordance with section 18.10.\n18.2.2 Assistance under this directive may be authorized by the deputy head in the following circumstances:\n- where, for operational reasons, the deputy head directs an employee to accept an assignment on an unaccompanied basis, or to continue or extend an assignment where dependants have been evacuated under the provisions of FSD 64 – Emergency Evacuation and Loss, and living expenses for the separated dependants are not being paid under that directive; the period would normally be up to the duration of the employee's assignment or extension, or such date as the deputy head authorizes a dependant(s) to join the employee at the post;\n- where, for employment, education or family-related reasons, or risk of discrimination, a spouse/common-law partner does not accompany an employee for all or part of an employee's posting; one or more dependent children may accompany the employee to a post or remain in Canada with the spouse/common-law partner; the period would normally be for the time during which the employee and dependant(s) are separated;\n- where disruption of a dependant's education would occur; except as provided for in paragraph (d), the period would normally be to the end of the relevant school term;\n- where the employee's spouse/common-law partner and one or more dependent children remain at the former place of duty in Canada in order to avoid disruption of a dependent child's education at the primary or secondary level; the period would normally end when the child completes the final year of secondary education, or when the family relocates to the post, or on completion of the employee's assignment, whichever is earlier;\n- where a dependant is ill and is unable to relocate with the employee, the period would normally end not later than 14 days following the date that the attending physician certifies that the dependant is medically fit to travel;\n- where a dependant remains at the former place of duty in Canada to arrange for disposal of the employee's principal residence, the period would normally not exceed 12 months and would end on the day following the closing date of the Agreement of Purchase and Sale or the day following the commencement date of a rental agreement, whichever is applicable.\n18.2.3 When assistance is requested under paragraphs 18.2.2(b), (c), (d), (e) and/or (f), it is the responsibility of the employee to complete the required application form, in advance of posting, informing the employer of the details of the anticipated spousal/family separation. However, in exceptional circumstances, the employer will consider an employee's application for these provisions during the posting.\n18.2.4 Subject to paragraph 18.2.2(d) where less than three months remain in the employee's posting following completion of the child's final year of secondary education, the waiver of shelter cost may continue until the end of the employee's posting.\n18.2.5 Assistance under paragraph 18.2.2(f) is to facilitate disposal of a principal residence which includes both sale and rental possibilities within the 12 month period and is not to dispose of income-producing property. It is the responsibility of the employee to provide evidence, satisfactory to the deputy head that active and realistic attempts have been made to dispose of the principal residence, following receipt of a Posting Confirmation Form (or equivalent).\n18.3 Employee-Couple\n18.3.1 The provisions of this directive apply to employee-couples.\n18.4 Waiver of Shelter Cost (FSD 25 – Shelter)\n18.4.1 Notwithstanding the provisions of FSD 25 – Shelter, where the employee's spouse/common-law partner does not accompany the employee for all or part of the employee's posting because of circumstances outlined in subsection 18.2.2, the deputy head may authorize a waiver of 100% of the employee's shelter cost when the spouse/common-law partner resides in the headquarters city and incurs costs for shelter.\n18.4.2 The waiver of shelter cost is designed to offset the cost of maintaining the second residence in the headquarters city and is not to place an employee in a more advantageous position or to provide a financial benefit by virtue of the family separation. Proof of actual and reasonable shelter costs incurred in maintaining a household must be provided by the employee to the deputy head.\n18.4.3 A waiver of shelter cost for a period of less than three months at one time shall only be authorized when the spouse/common-law partner resides in the family's principal residence in the headquarters city.\n18.4.4 Where an employee precedes the dependant(s) on relocation to a place of duty in Canada, a waiver of shelter cost shall take effect from the day of the employee's departure from the post.\n18.4.5 It is not necessary for the spouse/common-law partner to continue to reside in the principal residence which they occupied when the employee was posted in order to claim a waiver of shelter cost however the principal residence occupied by the spouse/common-law partner must be in the headquarters city.\n18.4.6 Where the employee is assigned abroad from a place of duty in Canada which is not the employee’s headquarters city and the employee’s spouse/common-law partner does not accompany the employee as specified in subsection 18.2.2, the provisions of subsection 18.4.1 may apply to the principal residence in the last place of duty.\n18.5 Family Reunion Travel (FSD 51 – Family Reunion)\n18.5.1 Notwithstanding the provisions of FSD 51 – Family Reunion:\n- one trip for family reunion travel for separated dependant(s) shall be authorized for each consecutive six (6) month period of separation, which is calculated from the date the employee arrives at post; and\n- where the separated dependant(s) do not reside in the headquarters city, the cost of travel is limited to return travel between the headquarters city and the employee's post, or, between the employee's post and the headquarters city, as applicable, less the cost of return travel between the location of the separated dependant(s) and the headquarters city, unless the employee accepts the assignment on an unaccompanied basis.\n18.5.2 Subject to the provisions of section 51.11 of FSD 51 – Family Reunion Away from Post, travel authorized under subsection 18.5.1 shall be approved to the headquarters city for the employee and any accompanying dependant(s) at the employee's post, in lieu of travel of all separated dependants to the employee's post. Where there are school-age children, one of the trips must be for the purpose of family reunion during the long school holiday recess. Subject to paragraph 18.5.1(b), the allowance shall be calculated on the basis of return travel from the headquarters city to the employee's post, for the employee's separated dependants.\n18.5.3 Subject to the provisions of section 51.11 of FSD 51 – Family Reunion Away from Post, travel authorized under subsection 18.5.1 shall be approved to a third location provided the employee and all eligible dependant(s) travel and the family reunion is for a minimum of five days together at the approved location. Subject to paragraph 18.5.1(b), the allowance shall be calculated on the basis of return travel from the headquarters city to the employee's post for the employee's separated dependant(s).\n18.5.4 Notwithstanding the provisions of subsection 18.5.2. where a shelter waiver is provided under the provisions of subsection 18.4.6, the family reunion travel shall be approved to the last place of duty where the dependants reside and the cost of family reunion travel is limited to return travel between the last place of duty in Canada and the employee’s post.\n18.6 Post Travel Assistance (FSD 50 – Post Travel Assistance)\n18.6.1 Notwithstanding the provisions of FSD 50 – Post Travel Assistance:\n- in order to qualify for a post travel allowance under FSD 50 – Post Travel Assistance, a dependant must reside with an employee at a post for a minimum of 8 months of any consecutive 12-month period; and\n- the allowance shall be issued in accordance with the provisions of FSD 49 - FSD Travel Bank.\n18.7 Education and Education-Related Provisions (FSD 30 – Post Transportation and Related Expenses) (FSD 33 – Education Assistance at a Lycée in Canada) (FSD 34 – Education Allowances) (FSD 35 – Education Travel)\n18.7.1 Education and education-related costs/expenses are payable for kindergarten, primary and secondary level education of accompanying dependent children at the employee's post, in accordance with the above directives, except that:\n- notwithstanding the provisions of FSD 35 – Education Travel, travel for a parent to accompany the child from post to Canada shall not normally be approved; and\n- education expenses at a lycée in Canada are payable in accordance with FSD 33 for a child residing with the employee's spouse/common-law partner in the headquarters city.\n18.7.2 Travel for a parent to accompany the child under paragraph 18.7.1(a) shall only be approved when the employee can demonstrate, to the satisfaction of the deputy head, that:\n- the airline will not accept the dependent child unaccompanied, i.e. letter from the airline; and\n- arrangements cannot be made for travel under FSD 51 – Family Reunion or FSD 50 – Post Travel Assistance.\n18.7.3 Assistance under paragraph 18.7.1(b) will not be authorized a second time when the child has not attended a lycée outside Canada since assistance at a lycée in Canada was previously authorized under this directive.\n18.8 Relocation (FSD 15 – Relocation)\n18.8.1 Notwithstanding the provisions of FSD 15 – Relocation, at the request of the employee, relocation travel to and from the employee's post for all separated dependant(s) shall be authorized once during the employee's assignment, except that, where the separated dependant(s) are not residing in the headquarters city, the employee shall be responsible for travel between the location of the separated dependant(s) and the headquarters.\n18.8.2 Except for relocation travel, as specified in subsection 18.8.1, there is no entitlement to relocation provisions under FSD 15 – Relocation, where the separated dependant(s) are not residing in the headquarters city.\n18.8.3 Subject to subsection 18.8.1, payment of relocation expenses (including relocation travel) for separated dependants shall be approved for periods of 12 months or longer at the post and, with the approval of the deputy head, may be approved for periods of less than 12 months at the post.\n18.8.4 At the time of an employee's relocation to a post, the employee may claim actual and reasonable expenses for packing, crating, transportation (including in-transit insurance), and storage of household effects.\n18.8.5 At the time of an employee's relocation to a post, the employee may not claim expenses for packing, crating, transportation (including in-transit insurance), and unpacking of household effects to a temporary residence in the headquarters city, when the employee's principal residence is rented or sold.\n18.8.6 Once during an assignment, an employee may claim actual and reasonable expenses for packing, crating, local transportation, shipment and unpacking of household effects for separated dependants from the employee's headquarters city to and from the employee's post, where the cost shall not normally exceed the cost which would otherwise have been incurred if the separated dependants accompanied the employee for the duration of posting. The total weight limitation for all shipments for the employee and dependants shall be determined on the basis of the employee's normal household size, as if all dependants had accompanied the employee for the duration of posting.\n18.8.7 An employee may claim the cost of one return trip to the former place of duty when the deputy head is satisfied that the employee's dependants who are a pre-school aged children or dependants with a disability, require the assistance of the employee in travelling to the new place of duty. It is not designed for situations such as assistance in the preparation of inventories, and/or in making travel and/or relocation arrangements, including packing, shopping, etc., unless there are extenuating circumstances which justify the use of managerial discretion under subsection 18.10.1.\n18.9 Provincial Health Insurance Premiums\n18.9.1 Where an employee is required to pay provincial health insurance premiums on behalf of one or more dependant(s) residing in Canada which exceed the cost of premiums for family coverage under the Comprehensive Coverage of the Public Service Health Care Plan that would otherwise have been payable had the dependant(s) accompanied the employee to the post, the deputy head shall authorize payment of an allowance for the excess amount incurred by the employee, for the separated dependant(s):\n- for whom the employee is receiving assistance under the provisions of FSD 18 – Special Family Separation Assistance; or\n- for whom an education allowance and/or shelter assistance under the provisions of FSD 34 – Education Allowances is provided, where such dependant(s) are attending an elementary, secondary or post-secondary educational institution in Canada; or\n- who are under age 21 and who are receiving care or training in an institution in Canada by reason of a mental and/or physical infirmity or disability.\n18.9.2 Where a spouse or common-law partner chooses to remain in Canada for personal reasons, other than those specified under FSD 18 – Special Family Separation Assistance, and is insured with other dependant(s), the cost of single coverage shall be attributed to the spouse or common-law partner and only the balance of the premium actually paid shall be eligible for inclusion in the allowance.\n18.9.3 At the time the allowance is issued, the employee will be required to certify that the allowance will be used as specified and that any changes to the anticipated costs will be reported to the deputy head.\n18.9.4 Employees shall submit such documentation as the deputy head may require to demonstrate that the allowance was used for the purpose intended.\n18.10 Managerial Discretion\n18.10.1 When the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, is of the opinion that the assistance provided under this directive is clearly inadequate for an employee (because of special circumstances not taken into account by this directive), such additional assistance may be authorized as is considered necessary to facilitate a departmental program or to rectify what would otherwise be an obvious injustice to the employee, subject to the following:\n- use of discretion should not be exercised which would place an employee in a more advantageous position outside Canada than in Canada;\n- use of discretion is not placing an employee in neither a more nor a less advantageous situation than employees on assignment outside Canada who do not have separated dependants residing in Canada;\n- use of discretion should recognize the exigencies and demands of the foreign service in circumstances which are beyond the reasonable control of the employee; and\n- use of discretion should not be exercised to correct fault, error or negligence on the part of an employee or dependant.\n18.10.2 Managerial discretion may be exercised, on an individual case basis, to apply the provisions of this directive, including a waiver of shelter cost, to career foreign service employees who are relocated to a post outside Canada from a regional office in Canada, where the employee's spouse/common-law partner remains at the employee's former place of duty in Canada for any of the reasons outlined in subsection 18.2.2.\n18.11 Reporting\n18.11.1 Departments and agencies are required to keep records of each case of Special Family Separation Assistance and to submit them to the appropriate foreign service interdepartmental coordinating committee annually on December 1 st of each year.\n18.11.2 Use of managerial discretion under section 18.10 shall be reported to the NJC FSD Committee on January 31 st of each year.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-29",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 25 - Shelter",
+    "marginal_note": "FSD 25 - Shelter",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThe employer is committed to a policy of average comparability which recognizes that wherever possible and practicable, and allowing for local conditions and lifestyles, the employer shall provide each Canada-based employee outside Canada with accommodation which is generally comparable to the average fully-serviced rental accommodation normally occupied by a person of similar salary and family configuration in the Ottawa/Gatineau area. In return, the employee shall pay a shelter cost to the employer which in general corresponds to the cost of average fully-serviced unfurnished rental accommodation normally occupied by a person of similar salary and family configuration in the Ottawa/Gatineau area. Employees' shelter costs (Appendix A) shall be updated in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\nThis directive provides financial assistance to an employee in renting accommodation at a location outside Canada where housing costs exceed those of Ottawa/Gatineau and Crown-held accommodation is not provided. Assistance is provided to compensate for the difference in shelter costs for fully-serviced rental accommodation between Ottawa/Gatineau and each such location, having regard for the employee's annual rate of pay, household size and program requirements including the requirement to extend substantial official hospitality in the home. Unless otherwise indicated in this directive, the Deputy Minister of Foreign Affairs has been delegated authority to establish rent ceilings for locations where staff accommodation is privately-leased, on the recommendation of the appropriate foreign service interdepartmental coordinating committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\nThe Department of Foreign Affairs, Trade and Development is responsible for the provision of staff accommodation at locations outside Canada where they are represented and in conformity with the policy on administrative integration abroad and the use of common service organizations.\nDefinitions\nNote: These definitions only apply to this directive.\nActual rent ( loyer réel ) refers to the amount in local currency which the employee is paid by the employer in order to lease living accommodation at a post which, whenever possible and practicable and allowing for local conditions and lifestyles, meets the average comparability policy. Actual rent may include wherever possible, charges or taxes for municipal services such as fire protection, police protection, street cleaning, mail delivery, street lighting, snow removal (excluding snow removal from a walk or driveway), condominium fees and similar charges or taxes such as subdivision fees and an amount which is required by a lessor in consideration of tenancy in order for the employee to acquire permanent accommodation. Actual rent may also include the monthly cost of monitoring a previously installed security system, where this is a condition of the lease and the deputy head is satisfied as to the necessity of such an arrangement.\nDeputy head ( administrateur général ) means the Deputy Minister of Foreign Affairs where staff accommodation is provided by the Department of Foreign Affairs, Trade and Development.\nRent ceiling ( loyer maximal ) means the maximum amount established by the employer for each location where staff accommodation is privately leased and represents the maximum actual rent payable to the employee for unfurnished living accommodation at that location, having regard to the employee's annual rate of pay applicable on the first day of the assignment, household size and program requirements including the requirement to extend substantial official hospitality at home. Where the deputy head is not prepared to authorize shipment of an employee's household effects in accordance with the Weight Limitation Table for Unfurnished Accommodation under Appendix B of FSD 15 – Relocation, a separate rent ceiling shall be established for furnished accommodation or the rent ceiling shall include provision for furniture rental. Rent ceilings shall also include, where applicable, condominium fees and similar charges or taxes such as subdivision fees and may include the monthly cost of monitoring a previously installed security system, where this is a condition of the lease and the deputy head is satisfied as to the necessity of such an arrangement.\nDirective\n25.1 Application\n25.1.1 An employee's shelter cost as specified in Appendix A is based on:\n- the employee's salary group, determined by the annual rate of pay applicable on the first day of the assignment, as well as the annual rate of pay applicable on April 1 st of each subsequent year; and\n- the household size, which includes the employee plus dependants as defined in FSD 2 – Definitions who are, or will be residing with the employee for at least eight months of any consecutive twelve-month period; and\n- where a retroactive adjustment to the annual rate of pay is authorized, either as a result of a collective agreement or unilateral action by the employer, the effective date for adjustment of the employee's shelter cost shall be the first day of April following the date of the signing of a collective agreement or an arbitral award, or the date of approval of the revision in the case of excluded employees.\n25.1.2 When determining the suitability of Crown-held and privately leased accommodation, the deputy head shall generally be guided by the following accommodation space targets/guidelines:\n- 1 person in household – 2 bedrooms;\n- 2 people in household – 3 bedrooms;\n- 3 people in household – 3 bedrooms;\n- 4 people in household – 3 bedrooms;\n- 5 people in household – 4 bedrooms.\n25.1.3 An employee, who is a single parent with accompanying children, shall be treated as a couple with accompanying children, for the purpose of establishing the number of bedrooms authorized.\n25.1.4 An employee shall have the option of electing a household size which is one level higher than the actual household size to recognize the impending birth or adoption of a child.\n25.1.5 An employee who is accompanied by three or more dependants and who is renting private accommodation shall have the choice of electing a household size which is one level lower than the actual household size.\n25.1.6 Where two employees at the same post share joint custody of one or more dependants, the employee who does not receive FSD benefits for the dependants shall have the option of electing a household size to recognize the dependants residing at the post full-time.\n25.1.7 Where an employee changes accommodation in accordance with subsection 25.1.4 or 25.1.5, the provisions of section 25.17 may be applied at the discretion of the deputy head.\n25.1.8 Where an employee makes an election in accordance with subsection 25.1.4 or 25.1.5, it shall remain in force for as long as the employee continues to occupy the accommodation which was occupied at the time the election was made and the employee's actual rent and/or shelter cost shall not be affected during this period by the arrival or departure of a member of the employee's household.\n25.1.9 Where subsection 25.1.4 or 25.1.5 does not apply, the employee's household size, for purposes of shelter cost, shall be adjusted on the first calendar day following a change in household size due to the permanent arrival or departure of a dependant; in such situations, where an employee is occupying Crown-held accommodation, the employee and the employer will make every reasonable effort to relocate the employee to accommodation which is suitable having regard to the employee's revised household size.\n25.2 Crown-Held Accommodation\n25.2.1 Where an employee is allocated Crown-held accommodation at a post, it shall be a condition of assignment to that post that the employee occupy that accommodation, provided such accommodation is suitable.\n25.2.2 As conditions of occupancy, the employee shall sign an Occupancy Agreement, identify inventory items and note their condition in the Schedules attached to the Agreement. The Occupancy Agreement includes details on liability regarding damage and loss of property.\n25.2.3 Where an employee has signed an Occupancy Agreement, the Crown shall be responsible for public liability and for compensation for damage/loss to an employee's personal and household effects to the same extent as a landlord would be responsible under the law of Ontario. In addition, the Crown shall be responsible for such other matters which, because of local law or practice, may be specified in the leasing agreement between the Crown and the local landlord as being the responsibility of the lessee but which would normally be the responsibility of the landlord under the law of Ontario. The law of Ontario shall apply to the settlement of any dispute or difference arising under the Occupancy Agreement.\n25.2.4 It is the employee's personal responsibility to take out appropriate householder's insurance for public liability, for which they would be responsible under the law of Ontario, and for damage/loss of personal and household effects.\n25.2.5 Where an employee chooses to vacate Crown-held accommodation for personal reasons, a minimum of two months advance written notice of intent to vacate shall be given and the employee shall continue to pay shelter cost for the lesser of:\n- two calendar months after the month in which notice of intent to vacate is given; or\n- the period until the accommodation is disposed of or again occupied.\n25.2.6 In the event of the death of an employee, the deputy head may authorize the continued occupancy of Crown-held accommodation by the employee's dependants, for a reasonable time after the employee's death, taking into consideration the circumstances of each case. In such case, payment of the appropriate shelter cost shall apply.\n25.3 Privately Leased Accommodation – Actual Rent\n25.3.1 On submission of the Application for Shelter Assistance Form, the deputy head may authorize payment to an employee who rents accommodation of:\n- actual rent up to the rent ceiling established for the post on the basis of the employee's annual rate of pay and household size; or\n- actual rent up to the rent ceiling established for the post on the basis of the employee's annual rate of pay and household size, where in the opinion of the deputy head an employee is required to extend substantial official hospitality at home; or\n- actual rent up to the maximum rent ceiling established for the post on the basis of the employee's annual rate of pay (without regard for household size) where there are fewer than four other persons in the employee's household, where in the opinion of the deputy head an employee is required to extend substantial official hospitality at home.\n25.3.2 Where an employee is receiving actual rent in accordance with subsection 25.3.1, such rent shall remain fixed for the duration of the lease except that:\n- where the rent ceiling has been revised, actual rent may be adjusted up to the amount of the revised rent ceiling, in accordance with the employee's annual rate of pay and household size used to determine the previous rent ceiling, with effect from the date of the revised rent ceiling; and/or\n- where the initial or subsequent lease contains a cost adjustment clause, actual rent shall be adjusted up to the amount of the rent ceiling in accordance with the employee's annual rate of pay and household size on the effective date of the adjustment.\n25.3.3 Notwithstanding the limitations of the definition of \"rent ceiling\" and subsection 25.3.1, actual rent may exceed the rent ceiling where:\n- actual rent on initial occupancy did not exceed the rent ceiling at that time, the cost adjustment clause or subsequent lease, as applicable, was approved by the deputy head and the deputy head is of the opinion that such excess rent is a justifiable charge to public funds; and/or\n- it can be demonstrated that the rent ceiling is inadequate for a particular employee due to unusual circumstances or conditions, on the recommendation of the appropriate foreign service interdepartmental coordinating committee.\n25.3.4 Unusual circumstances or conditions referred to in paragraph 25.3.3(b) would include the following:\n- special housing requirements for an employee or dependant with a disability;\n- additional space requirements due to family size, not taken into consideration when establishing the rent ceiling;\n- unusual program requirements, not taken into consideration when establishing the rent ceiling; and/or\n- unusual market conditions which could not be anticipated when establishing the rent ceiling.\n25.3.5 Where an employee who is receiving actual rent enters into a new or subsequent lease, actual rent shall be adjusted up to the amount of the rent ceiling in accordance with the employee's annual rate of pay and household size with effect from the first day of the new or subsequent lease.\n25.3.6 Notwithstanding Section 107 of the Federal Public Sector Labour Relations Act , revisions to rent ceilings shall not constitute a change in terms and conditions of employment for employees subject to the Foreign Service Directives.\n25.3.7 It is the employee's personal responsibility to purchase appropriate household insurance for public liability, for which they would be responsible under the law of Ontario, and for damage/loss of personal and household effects.\n25.3.8 In the event of the death of an employee who has been occupying privately-leased accommodation, the deputy head may authorize continued payment of actual rent to the employee's dependants for occupancy of such accommodation for a reasonable time after the employee's death, taking into consideration the circumstances of each case. In such case payment of the appropriate shelter cost shall apply.\n25.4 Privately Leased Accommodation - Advance\n25.4.1 Where an employee is required to pay a lessor a sum of money to acquire permanent accommodation, either as advance rent or in consideration of tenancy, but other than a security deposit, the deputy head may grant the employee the required advance which shall not exceed six times the monthly actual rent as determined pursuant to subsection 25.3.1.\n25.4.2 Where an employee has been granted an advance in accordance with subsection 25.4.1, recovery shall be as follows:\n- where the advance has been provided for advance rent, the employee's shelter cost shall be payable for the duration of the lease, but the employee shall not receive actual rent for that period of the lease for which advance rent has been paid;\n- where the advance has been provided in consideration of tenancy, the amount of such advance shall be recovered by monthly deductions from the employee's actual rent at a rate not less than the rate computed in Appendix C of this directive.\n25.4.3 An employee who is required to pay for public utilities in advance in order to obtain service may be granted an advance, not exceeding the amount of the advance specified by the utility company, at the discretion of the deputy head.\n25.4.4 Where an employee has been granted an advance in accordance with subsection 25.4.3, recovery shall be as follows:\n- where the advance has been made for utilities for which payment of charges are the employee's responsibility, the advance shall be: repaid by the employee upon recovery from the utility company; or recovered from the employee's salary two months after the departure from the post, whichever is the earlier; or\n- where the advance has been made for utilities for which payment of charges is authorized under subsection 25.9.2, payment of such charges shall be limited to the actual utility charges less the amount of the advance.\n25.4.5 Where an employee is required to pay a lessor a sum of money as a security deposit to acquire permanent accommodation, and/or pay an agency or firm a sum of money as a security deposit in order to rent essential household furniture and equipment, the deputy head may authorize payment of an advance not exceeding the following:\n- six months' actual rent, as determined in subsection 25.3.1, where an employee is required to pay a lessor a sum of money as a security deposit in order to rent permanent accommodation; and/or\n- six months' furniture rental, where an employee is required to pay an agency or a firm a sum of money as a security deposit in order to rent essential household furniture and equipment.\n25.4.6 Except where the provisions of subsections 25.4.8, 25.4.9 or 25.4.10 apply, the advance made under subsection 25.4.5 shall be:\n- repaid by the employee upon refund by the lessor/firm/agency, together with accrued interest, if any, in accordance with the provisions of the lease agreement; or\n- recovered from an employee's salary two months after the date of the expiration of the lease, whichever is earlier.\n25.4.7 The advance made under subsection 25.4.5 shall be settled in the same currency as the advance was issued unless the employee has departed the post prior to final settlement, in which case any amounts owed by the employee shall be repaid in Canadian currency using the exchange rate applicable in the month the employee departed the post.\n25.4.8 Where a lessor/firm/agency withholds all or part of a security deposit in compensation for alleged loss, damage, or other liability attributed to the employee, recovery of that part of the security deposit advance which, in the opinion of the deputy head, is not properly attributable to the employee may be waived, up to the following limits:\n- one month's actual rent, as determined in subsection 25.3.1, where the security deposit was paid to a lessor in order to acquire permanent accommodation; and/or\n- one month's furniture rental, where the security deposit was paid to a firm or agency in order to rent essential household furniture and equipment.\n25.4.9 Where a security deposit is withheld in an amount which exceeds the limits prescribed in subsection 25.4.8, in compensation for alleged damage, loss or other liability attributed to the employee, the deputy head may:\n- authorize payment of legal and related expenses incurred in securing independent competent assistance to determine employee liability, provided such expenses do not exceed the amount of the security deposit withheld; or\n- waive recovery, up to the cost of procuring the services of competent assistance to determine employee liability, of that part of the withheld security deposit advance which in the deputy head's opinion is not properly attributable to the employee.\n25.4.10 Where the deputy head has authorized payment of expenses pursuant to paragraph 25.4.9(a), and is satisfied that, on the basis of the report from independent sources the claims of the lessor/firm/agency are unreasonable, and initiation of legal proceedings against the lessor/firm/agency would prejudice departmental objectives or involve prohibitive costs, recovery of that part of the security deposit advance which in the opinion of the deputy head is not properly attributable to the employee may be waived.\n25.5 Privately Leased Accommodation - Other Costs\n25.5.1 The deputy head may authorize payment of any or all of the expenses as outlined in subsection 25.9.3 and section 25.17 incurred by the employee when the employee, at a post:\n- leases permanent accommodation on arrival; and/or\n- disposes of permanent leased accommodation on departure.\n25.5.2 Where, because of local law or practice, an employee is responsible for all or a portion of costs for maintenance and/or repairs to privately-leased accommodation where such costs would be the responsibility of the lessor in the employee's headquarters city, the deputy head may authorize reimbursement of such actual and reasonable expenses for fit-up, maintenance and/or repairs, consistent with those which would normally be the responsibility of the Crown in Crown-held accommodation at the post.\n25.5.3 It is not the intent of subsection 25.5.2 to provide for the payment of major repairs or maintenance of privately-leased accommodation or to upgrade privately-leased accommodation which does not meet the average comparability policy at the time of initial occupancy. Under normal circumstances, where the anticipated cost of repairs and/or maintenance is expected to exceed $500 for any one service or on any one occasion or $1,000 in any fiscal year, prior approval of the deputy head is required in order to claim reimbursement.\n25.5.4 There may be situations where because of a shortage of suitable leased accommodation, most available accommodation requires minor fit-up and repairs. In such cases, the deputy head may authorize the reimbursement of the cost of necessary minor fit-up and repairs, to a maximum cost equivalent to one month's actual rent for that specific housing unit, but not exceeding the applicable rent ceiling. Examples of expenses that may be reimbursed are: painting and wall repairs, weather stripping, window and door repairs, repairing loose floor tiles, changing of locks, minor plumbing and electrical repairs and purchase of window coverings where these are not provided. Expenses that are purely cosmetic (changing wall colours) are not reimbursable.\n25.6 Privately Leased Accommodation - Disputes\n25.6.1 Where a dispute arises at a post between an employee and a lessor, either during the term of a lease or on termination of a lease, about loss or damages allegedly created or caused by that employee, the deputy head may authorize payment of:\n- the expenses of securing independent competent assistance, including legal services, provided such expenses do not exceed the difference between the amount claimed by the lessor and the amount of liability recognized by the employee; or\n- an amount up to the cost of procuring independent competent assistance, including legal services, towards settlement of that part of the claim which does not involve employee liability.\n25.6.2 The senior officer at the mission shall submit a report to the deputy head outlining the circumstances of the dispute, the report of an independent appraiser, if applicable, and recommendations for the disposition of the dispute. Payment to the lessor of that part of the claim which, in the opinion of the deputy head, is not properly attributable to abuse or neglect by the employee may be authorized:\n- where the deputy head is satisfied that the lessor's claims are unreasonable and initiation of legal proceedings against the lessor would prejudice departmental objectives or involve prohibitive costs; or\n- where court proceedings have taken place and a judgment has been rendered against the employee.\n25.7 Accommodation at No Cost to the Crown\n25.7.1 An employee shall have the right to opt out of the shelter provisions of this directive, which include those provisions related to utilities in subsections 25.4.3, 25.4.4, 25.9.1 and 25.9.2, and personally arrange for accommodation on the local market at no cost to the Crown, except that this choice would not normally be available to an employee where it is a condition of assignment that the employee occupy Crown-held accommodation. In these cases, approval shall be at the discretion of the Deputy Minister of Foreign Affairs.\n25.7.2 The right to opt out should normally be exercised at the beginning of a posting and would usually last for the length of the posting. The option would not be available to an employee who chooses to share accommodation with another employee to whom these directives apply.\n25.8 Employee-Owned Accommodation\n25.8.1 This directive shall not apply in situations where an employee purchases accommodation at a post, without the approval of the Treasury Board or the President of the Treasury Board.\n25.9 Utility and Other Expenses\n25.9.1 Subject to paragraph 25.4.4(b), where an employee rents accommodation and receives actual rent or occupies Crown-held accommodation at a post, the deputy head shall authorize payment of the actual and reasonable utility charges, including sales or excise taxes, specified in subsection 25.9.2 that are incurred by the employee during the period commencing on the first day of the lease or the first day of occupancy of Crown-held accommodation and terminating on the day of the employee's final departure from permanent accommodation or the day the lease is terminated, whichever is the earlier.\n25.9.2 The utility charges referred to in subsection 25.9.1 of which the deputy head shall authorize payment include charges in respect of:\n- rental and repair of meters;\n- identifiable water costs;\n- gas;\n- fuel used for heating, including the cost of firewood where this is a primary source of heat or where this is an essential source of heat to supplement an inadequate heating system or where used in fuel-efficient fireplaces designed to reduce energy consumption;\n- the primary fuel used for cooking;\n- electricity;\n- sewerage;\n- garbage collection;\n- charges or taxes for municipal services such as fire protection, police protection, street cleaning, mail delivery, street lighting and snow removal (excluding snow removal from a walk or driveway), when not included in the leasing agreement as part of rent;\n- pest control where required by local law or where considered by the deputy head to be in excess of an employee's personal responsibility. Such charges shall be limited to those that would not normally be incurred in Canada or would be the responsibility of the landlord or appropriate local authority such as the municipal health or sanitation department. In considering charges for pest control, the deputy head shall take into account any recommendation or advice from Health Canada or local health authority; and\n- licence fees imposed by the host government for one television set, one car radio and one radio in the home.\n25.9.3 The deputy head may authorize payment of any or all of the following expenses incurred by the employee when leasing private accommodation:\n- legal fees and registration fees;\n- duty stamps;\n- inventory charges;\n- real estate agent's fees; and/or\n- compulsory insurance of a kind not normally required as a condition of occupancy in Canada, including insurance for public liability where this is the responsibility of the lessee under local law or practice but would have been the responsibility of the landlord under the law of Ontario.\n25.9.4 The utility charges referred to in subsection 25.9.1 do not include charges or taxes in respect of:\n- telephone service; and\n- personal services, including those provided by doormen, janitors, maids, concierges, gardeners.\n25.9.5 In respect of paragraph 25.9.4(a), an employee who occupies Crown-held accommodation shall pay the cost of telephone service during the period of occupancy, notwithstanding the fact that the telephone is not in the name of the employee, except in unusual situations where specifically authorized in advance by the deputy head.\n25.9.6 In the event of the death of an employee where the employee's dependants have been authorized to continue occupancy of Crown-held accommodation or privately-leased accommodation, the deputy head may authorize continued payment of actual and reasonable utility charges in accordance with this section.\n25.10 Shelter Cost\n25.10.1 Subject to sections 25.13 and 25.16, and/or to sections 15.23 and 15.24 of FSD 15 – Relocation, FSD 16 – Assistance for a Principal Residence and/or FSD 18 – Special Family Separation Assistance, as applicable, an employee who occupies Crown-held accommodation or who occupies privately-leased accommodation and is receiving actual rent, shall pay a shelter cost in accordance with Appendix A of this directive. The shelter cost represents an amount which in general corresponds to the cost of average fully-serviced unfurnished rental accommodation normally occupied by a person of similar annual rate of pay and family configuration in the Ottawa/Gatineau area.\n25.10.2 Shelter cost is payable in advance on the first day of the month.\n25.10.3 Shelter cost may be paid in Canadian dollars or in local currency equivalent. An employee who pays a shelter cost in local currency may be reimbursed such bank service and/or exchange charges incurred in such payment on certification that these charges have been paid for the purchase of the local currency equivalent of the shelter cost. Where an employee has purchased local currency within the seven days preceding the first working day of the month in order to pay that month’s shelter cost, the actual rate of exchange obtained may be used in the determination of the equivalent shelter cost payable by the employee. In all other cases, the equivalent local currency cost shall be based on the most favorable legal rate of exchange available to employees on the first working day of the month in which the shelter cost is payable, as determined by the deputy head.\n25.10.4 The shelter cost, as provided in Appendix A of this directive, shall be increased by 20% if an employee rents furnished accommodation at a post to which the deputy head was prepared to approve payment of the expenses of shipping that employee's furniture and household equipment, but the employee requests and the deputy head agrees to store such furniture and household equipment at public expense.\n25.10.5 The shelter cost shall remain fixed until the following April 1 st , except:\n- for periods for which deficiency adjustments are authorized; and\n- where there is a change in the size of an employee's household residing at the post, in which case the shelter cost shall be adjusted on the first calendar day following the permanent arrival or departure of a dependant, on the basis of the employee's annual rate of pay used to determine the shelter cost before the change in household size.\n25.10.6 An employee's shelter cost shall be adjusted on April 1 st of each year, in accordance with Appendix A, to reflect any change in annual rate of pay, as outlined in section 25.1. Furthermore:\n- where an employee changes either privately-leased accommodation or Crown-held accommodation as a result of uncontrollable circumstances, the shelter cost for the accommodation occupied immediately prior to the change shall continue to apply until April 1 st , unless there is a change in the household size; or\n- where an employee is allocated temporary Crown-held accommodation because suitable accommodation, having regard for annual rate of pay, household size, and/or program requirements, is not available, and is subsequently allocated suitable Crown-held accommodation, the shelter cost for the accommodation occupied immediately prior to the change shall continue to apply until April 1 st , unless there is a change in the household size.\n25.11 Start and End Date of Shelter Cost\n25.11.1 Except as provided in sections 25.13 and 25.16, and/or in sections 15.23 and 15.24 of FSD 15 – Relocation, FSD 16 – Assistance for a Principal Residence and/or in FSD 18 – Special Family Separation Assistance, an employee's shelter cost, determined in accordance with this directive, shall apply from the first day of occupancy of privately-leased or Crown-held accommodation at the post, and shall cease on the day following the termination date of the lease for which actual rent was paid, or the final departure of the employee from permanent accommodation, whichever is earlier.\n25.11.2 In cases of emergency evacuation where the employee and accompanying dependant(s) have been evacuated under the provisions of FSD 64 – Emergency Evacuation and Loss, the final departure date from accommodation shall be the date indicated on the Posting Confirmation Form (or equivalent), subject to adjustments which may be authorized in accordance with section 25.13.\n25.11.3 Where, following the death of an employee, the employee's dependants have been authorized to continue occupancy of Crown-held accommodation or privately-leased accommodation, such occupancy shall be subject to payment of the appropriate shelter cost to the employer, in accordance with sections 25.10 and 25.11.\n25.12 Calculation of Partial Month Actual Rent or Shelter Cost\n25.12.1 Actual rent or shelter cost for a period of less than one complete calendar month shall be calculated in accordance with Appendix B of this directive.\n25.13 Shared Accommodation\n25.13.1 Subject to subsection 25.1.1, where an employee chooses to share accommodation with one or more other employees, either because they are an employee-couple or by personal choice, the shelter cost shall be assessed in total to and paid by the employee who is in receipt of the highest annual rate of pay and shall be determined on the basis of:\n- the total number of employees and dependants in the household; and\n- the applicable annual rate of pay for the employee who is in receipt of the highest annual rate of pay.\n25.13.2 Where an employee is required to share Crown-held accommodation with one or more employees together with their dependants, each employee's shelter cost shall be based on each annual rate of pay and household size divided by the number of employees sharing the accommodation.\n25.13.3 Where an employee shares privately-leased accommodation with one or more other employees, the rent ceiling shall be applied in the same manner as used to determine the appropriate shelter cost in this section.\n25.13.4 An employee may be entitled to an accommodation deficiency adjustment in accordance with section 25.16 when:\n- as the result of an emergency evacuation, an employee is required to share accommodation with one or more employees;\n- an employee, with the approval of the deputy head, shares accommodation with a non-employee; or\n- an employee is required to share accommodation with one or more employees who are at post on travel status.\n25.14 Temporary Absence from Post\n25.14.1 Where an employee is temporarily absent from the post with the deputy head's approval, or is assigned to a new post, the shelter cost and actual rent applicable immediately prior to departure shall continue to apply as long as a dependant continues to reside in the employee's accommodation at the post, subject to any adjustment pursuant to subsections 25.3.2, 25.3.3, 25.3.5, 25.10.5, 25.10.6 and section 25.11.\n25.14.2 Where an employee is temporarily absent from the post with the deputy head's approval and no dependant continues to reside in the employee's privately-leased accommodation at the post, the deputy head may authorize termination of payment of the actual rent on the day following the last day of occupancy, having regard for:\n- the estimated cost if the lease were not terminated and payment of the actual rent were continued during the period of temporary absence; and\n- the estimated costs of living expenses and temporary shelter and related expenses and, if applicable, the higher actual rent on the return of the employee if the lease is terminated; and where the employee's lease is terminated, the deputy head may authorize payment of living and temporary shelter expenses on the employee's return to the post, in accordance with FSD 15 – Relocation, except that the benefit period shall not include time spent in temporary accommodation prior to the employee's return.\n25.14.3 Where an employee is temporarily absent from the post with the deputy head's approval, and no dependant continues to reside in the employee's privately-leased accommodation which is sublet, the actual rent shall be reduced by one-half of the actual amount received by the employee from subletting.\n25.14.4 Where an employee is absent from the post without the deputy head's approval, the deputy head may terminate payment of the actual rent and the shelter cost effective from the first day of such absence.\n25.15 Safe Storage Expense Benefit During a Temporary Absence from Post\n25.15.1 Subject to sections 25.15.2, 25.15.3 and 25.15.4, where an employee is temporarily absent from a post, and the living accommodation will be vacant during that absence, and where protection from burglary or unlawful entry is considered essential, the deputy head shall authorize payment of the lesser of the following actual and reasonable expenses:\n- storage, including the cost of packing, cartage, extra insurance and unpacking, of the employee's effects; or\n- custodial services providing comparable protection, beginning on the first day of the employee's absence.\n25.15.2 Where in the opinion of the deputy head the absence arises from program-related circumstances, the storage expenses referred to in paragraph 25.15.1(a), may be authorized by the deputy head as many days beforehand as may be necessary to enable the employee's effects to be in safe storage from the first day of absence, and shall be limited to the expenses related to:\n- household effects, where the employee's lease of privately-rented living accommodation is terminated with the approval of the deputy head; or\n- personal articles only, where the employee's lease is not terminated or where the employee occupies Crown-held or employee-owned accommodation.\n25.15.3 Where an employee is absent from a post on authorized leave of absence with pay, other than an absence covered by subsection 25.15.2 and where the employee's lease is not terminated or where the employee occupies Crown-held or employee-owned accommodation, the storage expenses referred to in paragraph 25.15.1(a) shall be limited to:\n- a weight limit of: 150 kilograms net (333 lbs) for an unaccompanied employee; or 225 net (500 lbs) for an accompanied employee; and/or\n- expenses incurred on or after the first day of the employee's leave of absence.\n25.15.4 Pursuant to subsection 25.15.3, the deputy head shall authorize payment of expenses in respect of:\n- an absence of eight days or more from a post where, in the opinion of the deputy head, the risk of burglary or unlawful entry into unoccupied accommodation significantly exceeds that of Ottawa/Gatineau; and\n- where, in the opinion of the deputy head the risk of burglary or unlawful entry into unoccupied living accommodation is not significantly higher than in Ottawa/Gatineau, an absence from the post of: 19 days or more on vacation leave in respect of which FSD 50 – Post Travel Assistance has been paid; or 25 days or more for any other reason.\n25.15.5 An employee who is absent from the post on authorized leave with pay and whose lease is terminated with the approval of the deputy head is covered under subsection 15.13.1 of FSD 15 – Relocation.\n25.15.6 Where, in exceptional circumstances, the employee cannot make alternative personal arrangements for the safe storage of an automobile, deputy head discretion may be exercised to make provision for such safe storage or authorize payment of the expenses incurred by the employee in providing such storage.\n25.16 Accommodation Deficiency Adjustment\n25.16.1 Where an employee is required to occupy Crown-held accommodation which has unacceptable deficiencies having regard to the employee's annual rate of pay and family configuration, as determined by the Deputy Minister of Foreign Affairs, the employee shall be entitled to an accommodation deficiency adjustment. This is determined as a percentage reduction to the applicable shelter cost to recognize the impact of the deficiency on the liveability of the accommodation, and is reflected in the employee's monthly Foreign Service Allowance Statement. The deficiency adjustment shall be determined in accordance with the methodology agreed to by the NJC FSD Committee and outlined in Appendix D of this directive.\n25.16.2 Where in the same month, an employee is entitled to a shelter waiver under the provisions of FSD 18 – Special Family Separation Assistance or FSD 16 – Assistance for a Principal Residence, and an accommodation deficiency adjustment under the provisions of subsection 25.16.1, the maximum of the accommodation deficiency adjustment is the difference between the unadjusted shelter cost and the applicable shelter waiver. Where a 100% shelter waiver applies, the provisions of subsection 25.16.1 shall not apply.\n25.17 Local Move\n25.17.1 The deputy head may authorize payment of expenses when an employee is compelled to change permanent accommodation at post because of operational requirements or for reasons which are acceptable to the deputy head that are beyond the employee’s control and not normally encountered at the headquarters city.\n25.17.2 A local move having to do with a dependant designated after the arrival of the employee at the post is not a reason considered beyond the employee’s control for the purposes of this section.\n25.17.3 The expenses which may be paid are:\n- the expenses listed in subsection 25.9.3;\n- packing, transporting and unpacking of furniture and effects in accordance with sections 15.13 to 15.17 of FSD 15 – Relocation;\n- disconnection and connection of public utility services, including telephone, electricity, water, cable and internet; and\n- actual and reasonable expenses for accommodation and meals as determined by the deputy head.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-30",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Employee Shelter Cost – Section 25.10",
+    "marginal_note": "Appendix A – Employee Shelter Cost – Section 25.10",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThis table reflects the monthly shelter cost in Canadian dollars effective on April 1, 2026.\nSalary Group Number of persons in household 1 in household 2 in household 3 in household 4 in household 5 or more in household 38,000 - 39,999 909 1,017 1,080 1,124 1,156 40,000 - 41,999 936 1,043 1,106 1,150 1,187 42,000 - 43,999 962 1,071 1,132 1,177 1,212 44,000 - 45,999 987 1,096 1,156 1,201 1,237 46,000 - 47,999 1,012 1,119 1,183 1,227 1,261 48,000 - 49,999 1,034 1,142 1,204 1,247 1,284 50,000 - 54,999 1,073 1,180 1,241 1,287 1,322 55,000 - 59,999 1,123 1,230 1,291 1,336 1,372 60,000 - 64,999 1,169 1,276 1,337 1,382 1,416 65,000 - 69,999 1,210 1,318 1,380 1,424 1,459 70,000 - 74,999 1,249 1,357 1,418 1,464 1,499 75,000 - 79,999 1,286 1,393 1,457 1,501 1,536 80,000 - 89,999 1,335 1,445 1,506 1,551 1,587 90,000 - 99,999 1,398 1,505 1,569 1,613 1,647 100,000 - 109,999 1,454 1,559 1,622 1,667 1,703 110,000 - 119,999 1,502 1,611 1,672 1,717 1,753 120,000 - 129,999 1,549 1,657 1,718 1,763 1,798 130,000 - 139,999 1,591 1,699 1,761 1,805 1,841 140,000 - 149,999 1,630 1,739 1,800 1,845 1,880 150,000 & over 1,667 1,773 1,838 1,882 1,917\nNotes:\n- Notwithstanding the provisions of Section 107 of the Federal Public Sector Labour Relations Act , revisions to this appendix shall not constitute a change in terms and conditions of employment for employees subject to the Foreign Service Directives.\n- This appendix shall be adjusted in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-31",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B - Calculation of Actual Rent or Shelter Cost for a Partial Month – Section 25.12",
+    "marginal_note": "Appendix B - Calculation of Actual Rent or Shelter Cost for a Partial Month – Section 25.12",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "The calculation of actual rent or shelter cost for a period of less than one complete calendar month shall be calculated as follows:\nMonthly Actual Rent (or Monthly Shelter Cost) X Number of applicable calendar days Total calendar days in month",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-32",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix C - Calculation of Recovery of Advance – Privately Leased Accommodation – Paragraph 25.4.2(b)",
+    "marginal_note": "Appendix C - Calculation of Recovery of Advance – Privately Leased Accommodation – Paragraph 25.4.2(b)",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Where the advance has been provided in consideration of tenancy, the amount of such advance shall be recovered by monthly deductions from the employee's actual rent at a rate not less than the rate computed as follows:\nAmount of advance granted Total months in lease",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-33",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix D – Accommodation Deficiency Adjustments - Crown-Held Accommodation – Section 25.16",
+    "marginal_note": "Appendix D – Accommodation Deficiency Adjustments - Crown-Held Accommodation – Section 25.16",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "- In accordance with FSD 25 – Shelter, the employer undertakes, wherever possible and practicable, to provide each employee at a post with accommodation which is generally comparable to average fully-serviced rental accommodation normally occupied by a person of similar annual salary and family configuration in the Ottawa/Gatineau area.\n- In administering accommodation, it is recognized that Ottawa/Gatineau housing standards and related living conditions cannot be wholly duplicated anywhere in the world, let alone at all posts and in each staff quarter. Furthermore, there will always be some Crown-held staff quarters at some posts which are considered not suitable in accordance with paragraph 6 of this appendix. Where the liveableness of such Crown-held accommodation is significantly reduced, provision exists under section 25.16 for a deficiency adjustment. Unless special arrangements are in place with employing departments, where staff accommodation is provided by the Department of Foreign Affairs, Trade and Development, it is that department which administers accommodation deficiency adjustments.\n- In order to determine a standard for average comparability, the employer is guided by the criteria contained in this appendix. These criteria, together with local conditions and lifestyles, are a benchmark for determining the overall suitability of a given staff quarter. Factors such as size and layout, mechanical systems, recreation space and parking are objective and quantifiable; others are subjective and much less easily measured. Moreover, many of these factors are only of limited importance to the overall liveableness, for example, landscaping and exterior appearance of the building. Good judgment must be exercised in determining whether any deficiency which is considered to exist renders the accommodation below the Ottawa/Gatineau \"standard\" and, if so, to what extent liveableness is reduced. It is important to note that elements which may be more than fully satisfactory (for example, larger than normal rooms, swimming pool) must be considered as well and will therefore have a bearing on determining the impact of any apparent deficiency.\n- Deficiencies may arise for any number of reasons taking into account both the nature of the accommodation and the personal circumstances of its occupant(s). In some cases, an adjustment for deficiencies in a particular unit could apply to all successive tenants. Without limiting the generality of the foregoing, the following situations may arise from time to time: Underhousing: A deficiency adjustment could be considered where an employee is underhoused relative to household size. This may occur even where overall living conditions are generally comparable but it may not be practical or economical to provide alternative accommodation. Lack of routine repair and maintenance: It is the deputy head's responsibility to ensure that corrective action is carried out quickly and effectively in relation to Crown-held staff quarters; however, a reasonable amount of time must be allowed to effect required repairs or maintenance. A response time of three months is considered comparable to that which an average landlord in Ottawa/Gatineau would provide to rectify deficiencies of a non-emergency nature. Therefore, where a deficiency is not corrected within three months of being reported, an application for deficiency adjustment will be entertained, and, if approved, would be made retroactive to the date the deficiency was reported and would be granted until such time as the deficiency was corrected. Where a major appliance is absent or is not in working order, the corrective action will be carried out as quickly as possible, recognizing the impact of not having the major appliance. Exceptional repairs: where most of the staff quarter remains liveable. For example, an electrical fire may render one room and part of the hallway unusable but there is no compelling reason for the employee and dependants to vacate the staff quarters while repairs are being undertaken. Local factors: As the Post Differential Allowance (PDA) recognizes undesirable conditions which affect everyone, employees may already be receiving compensation for deficiencies related to environment and local conditions. However, where one or several factors recognized under the PDA result in the condition of one staff quarter being markedly worse than other Crown-held accommodation at the post, an application for a deficiency adjustment may be considered.\n- It should be noted that deficiencies related to furniture and furnishings will not normally be taken into consideration, and that program-related hospitality and accommodation requirements are not factors in comparability with the Ottawa/Gatineau base; neither has been considered in the methodology for the determination of employee shelter costs. Nevertheless, the Occupancy Agreement clearly identifies the responsibility of the employer for the provision, repair and replacement of furniture and furnishings. It is the employee's responsibility to inform the deputy head of serious omissions and/or deficiencies in the condition of these items. Immediate attention shall be given to those deficiencies which seriously affect the liveability and use of the premises. Where corrective action is not taken within a reasonable period of time, or is unsatisfactory, the employee may file a grievance for consideration under the NJC Redress Procedure.\n- The following factors are to be considered in assessing overall suitability of Crown-held staff accommodation and accommodation deficiencies. Size and Layout - The number of bedrooms should correspond, in general, to the accommodation space targets/guidelines in subsection 25.1.2. Adequacy of layout does not include consideration of official hospitality which may be conducted in the staff quarters. The overall room arrangement must be compared to the family size, and where a deficiency is noted by the occupant, objective judgment of its impact on liveableness will be made by the deputy head and recorded on the application form. Accommodations for positions having representational functions, and supported by hospitality logs, can be approved by Head of Mission, allowing for a suitably sized dining room. Quality of life considerations such as outdoor recreational spaces (i.e., parks for children) will be considered when acquiring staff accommodation and additional bedrooms for larger household sizes. Adequacy of size or layout of individual rooms within an accommodation will also be considered. Where such a deficiency is noted, full details, including photographs and/or a sketch if applicable, should be included with the application form. Mechanical Systems - This heading covers heating, cooling, plumbing, wiring and associated equipment within the dwelling, but does not include the supply of utilities to the property. Heating equipment should be capable of maintaining a temperature of 22°C throughout those portions of the dwelling normally required as habitable space. Cooling equipment should be capable of maintaining temperatures in accordance with the \"humidex\" criteria in designated zones as specified in the Foreign Affairs' Manual of Materiel Management (MMD 2 – Annex A). Plumbing and wiring equipment and fixtures should provide a degree of convenience, usefulness and safety comparable to that found in Ottawa/Gatineau, taking into consideration local conditions and lifestyles. Recreation Areas - In the context of housing, recreation areas are of two types: (a) play space for small children which should be in, or close to, the dwelling; and (b) parks, playgrounds, etc., for older children and adults which should be within a reasonable distance. Recreation areas will vary widely according to local conditions and lifestyles with respect to location, form and amenities, but should be free of hazards such as traffic and should have personal security commensurate with the level for the post. The necessity for children's play space in conjunction with a staff quarter is not a continuous requirement but will vary according to family configuration. Parking - Each staff quarter should have a parking space for one car, to be available as required, on the property or within reasonable walking distance. Other - This heading includes access, appearance, condition, landscaping, local facilities, noise, pollution, safety, security, traffic, utilities and utilization. The manner in which most of these elements affect accommodation is self-evident, however, the following will clarify application under these Guidelines. Access - Access refers to walks, drives, gates, corridors, elevators, etc., through which one must pass to reach the accommodation. Passage should be convenient and safe over and through these areas. If there are common areas in a multiple dwelling such as stairs, landings or hallways, they should be well lighted, well maintained and free of refuse or hazards such as material stored in the passage space. Appearance - The property associated with the premises, including the building exterior, adjacent land forming part of the property and areas used in common with other residents should be adequately maintained, sanitary and free of litter. Condition - Interior of premises should be adequately maintained and in good condition. Landscaping - Basic landscaping and grounds improvement relative to the neighbourhood. Location - Distance of accommodation from office, schools, shopping, recreation and parks: the accommodation should, under normal driving conditions and time of travel, be within one hour commuting time by public transportation or 45 minutes by car from the workplace, and within an eight-kilometre radius of appropriate municipal schools, recreation areas and shopping. Noise - The noise level of the immediate neighbourhood should not unduly interfere with normal occupancy of the premises, taking into consideration local conditions and lifestyles. (It should be kept in mind that provision is made in FSD 58 – Post Differential Allowance at some posts for factors such as noise that affect everyone at the post.) Pollution - Air, water and ground pollution in the vicinity of the accommodation should not substantially exceed local average. (It should be kept in mind that provision is made in FSD 58 – Post Differential Allowance at some posts for factors such as pollution that affect everyone at the post.) Safety - Structural integrity of the premises and emergency facilities should be sufficient to protect the tenant from normal physical, environmental or natural hazards, taking into account local residential building ordinances. Security - Physical security of the premises: sufficient protection to prevent casual entry by intruders. Where accommodation is provided by the Department of Foreign Affairs, Trade and Development, additional personal security will be provided in accordance with that department's policy for staff protection at the post. Traffic - Traffic density on the front, back and side streets to be reasonable for the type and location of the accommodation. Utilities - Utilities refers to the availability to the accommodation of electric power, water and sewer services. Since it is not possible to ensure that these services are provided without interruption, posts which encounter long and frequent periods of failure should ensure staff quarters are provided with facilities to carry over during such emergencies. Utilization - Use of the associated property to be compatible with residential tenancy, taking into consideration local conditions and lifestyles.\n- Except where an adjustment has been approved for all successive tenants, the employee is responsible for the first step in the process, that is, completion of an application for an accommodation deficiency adjustment. Aspects of the accommodation which are comparable to or better than the average Ottawa/Gatineau accommodation must also be noted.\n- On receipt of a signed application form, the Head of Mission or a delegated committee is to comment on each deficiency identified by the employee and indicate the estimated time and cost where it is possible to correct the deficiency. The Head of Mission or a delegated committee will also make an assessment of the degree of reduced liveableness, taking into consideration the aspects wherein the accommodation is better than comparable to the Ottawa/Gatineau standard. Based on the overall assessment, the Head of Mission will approve or decline the application for a deficiency adjustment.\n- In the event of a dispute, the mission will refer the application to the Department of Foreign Affairs, Trade and Development Committee on Accommodation Deficiencies (COAD). The COAD will review the particulars and convey its decision to the Head of Mission.\n- Where a deficiency adjustment is approved, it will normally be granted in steps of 10%, 20% or 30%, reflecting a low, moderate or high degree of reduced liveableness of the accommodation. In view of the accommodation policy which is based on average accommodation, there will be no adjustments below 10%, notwithstanding that minor deficiencies may exist. In exceptional circumstances, a deficiency adjustment in excess of 30% will be considered by the COAD. This would apply to situations such as: where suitable alternative permanent accommodation is not available and correction of the deficiencies is outside the control of the employer; or where the employee is agreeable to remaining in the accommodation, notwithstanding the seriousness of the deficiency, and essential improvements and/or repairs can be made within a reasonable period of time.\n- The Head of Mission or a delegated committee will review the validity of existing deficiency adjustments at the post on April 1 st and October 1 st of each year, at a minimum, and will make a report of the review to the Deputy Minister of Foreign Affairs at these times.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-34",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 30 - Post Transportation and Related Expenses",
+    "marginal_note": "FSD 30 - Post Transportation and Related Expenses",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Introduction\nThe employer recognizes that in certain locations outside Canada there are circumstances which relate to personal transportation and expenses associated with personal transportation which are significantly different to situations normally experienced by employees serving in Canada. It is recognized that access to personal transportation not only contributes to the effective performance of an employee's duties but reflects the employee's standard of living in Canada. Local restrictions may limit the availability of private motor vehicles or impose significant extra costs on employees. Consequently, the employer is prepared to make various specific types of assistance available to an employee to assist with personal transportation requirements and costs as outlined in this directive for: Crown-provided vehicle, road taxes and licensing fees, parking expenses, commuting assistance and education transportation.\nDefinitions\nNote : These definitions only apply to this directive.\nAdequate public transportation ( transport en commun satisfaisant ) means public transportation between a suitable residential location and the workplace, which, in the opinion of the deputy head:\n- is not unsatisfactory due to security or other factors; and\n- is suitably scheduled to coincide with the time of commencement and ending of an employee's work schedule.\nCommuting assistance ( aide au transport quotidien ) means the actual commuting costs minus the commuting share.\nCommuting cost ( frais de transport quotidien ) means an employee's commuting costs by the most economical means of transport for a daily return journey between the employee's residence and workplace determined in accordance with subsection 30.4.2 for the period during which commuting assistance is being claimed.\nCommuting share ( quote-part des frais de transport quotidien ) is the amount payable by the employee where assistance is provided under this directive for the lesser of:\n- an OC Transpo adult regular monthly pass for each calendar month in which commuting assistance is being claimed; or\n- the OC Transpo lowest available adult fare for a round trip multiplied by the number of days for which commuting assistance is being claimed.\nSuitable residential location ( lieu de résidence convenable ) means a location at which, in the opinion of the deputy head, employees could reside, taking account of such factors as: availability of residential accommodation, educational facilities where required, environmental conditions - such as security, etc., official hospitality requirements, and availability of adequate public transportation.\nDirective\n30.1 Crown-Provided Vehicle\n30.1.1 Where the deputy head has determined that an employee at a specified post is not entitled to the provisions of section 15.18 of FSD 15 – Relocation because the host country has embargoes or prohibitive import duties or disposal requirements applicable to an employee's private motor vehicle (PMV), or vehicle shipment costs are excessive, the provision of a Crown-provided vehicle or alternative transportation, as determined by the deputy head to be the most economical, may be authorized for the use of an employee while assigned to the post, provided the employee fulfills the conditions specified in subsection 30.1.2.\n30.1.2 An employee who accepts a Crown-provided vehicle or alternative transportation for personal use shall:\n- agree to be responsible for operating expenses (oil, fuel/gasoline, parking, tolls, etc.) and shall pay the fixed rate as specified in Appendix A until such time as the methodology is reviewed and the fixed rate revised by the NJC FSD Committee;\n- agree to return such vehicle in the condition in which it was received, subject to allowance for normal usage;\n- ensure that the vehicle is driven only by qualified and licensed drivers in accordance with local law;\n- be responsible for ensuring that the vehicle is submitted for inspection and maintenance in accordance with instructions prescribed by the deputy head;\n- agree to pay the cost of any necessary repairs that are, in the opinion of the deputy head, due to fault or negligence on the employee's part;\n- agree to pay the first $100 in repair costs when the vehicle is damaged in a collision and the driver of the Crown-provided vehicle is the responsible party; and\n- agree to pay the first $25 in repair costs when the vehicle suffers damage that would be insurable under a comprehensive automobile insurance policy in Canada.\n30.1.3 Where the deputy head has authorized the provision of a Crown-provided vehicle to an employee, payment shall be authorized for:\n- expenses incurred by the employee for normal maintenance of the vehicle, other than those which are payable pursuant to paragraph 31.1.2(a);\n- the costs of inspections, major overhaul or those repairs which are not payable by the employee pursuant to paragraph 30.1.2(e); and\n- damage to the vehicle which is not payable by the employee pursuant to paragraphs 30.1.2(f) and (g).\n30.1.4 Subsections 30.1.1 to 30.1.3 of this directive shall apply to one employee only of an employee-couple who are assigned to the same post, unless the deputy head determines that application to each employee is justified by program requirements.\n30.1.5 The provisions of subsection 30.1.1 may be extended to an employee whose private motor vehicle is being shipped to or from the post under section 15.18 of FSD 15 – Relocation. This discretion would normally be exercised for posts where local transportation is absent or inadequate.\n30.1.6 While subsection 30.1.1 uses the singular form, it does not preclude an employee from renting a second Crown-provided vehicle, subject to availability and other employees' requirement for a primary vehicle.\n30.1.7 The provisions of subsection 30.1.1 are not an entitlement. It is at the discretion of the deputy head and conditional on the availability of Crown-provided vehicles at a post.\n30.1.8 Where an employee is provided with a Crown-provided vehicle under the provisions of subsection 30.1.1, commuting assistance may be claimed in accordance with section 30.4 or subsections 30.5.3 or 30.6.2.\n30.2 Road Taxes and Licensing Fees\n30.2.1 At locations outside Canada an employee may be subject to annual motor vehicle registration fees and/or road taxes which exceed those rates payable in the province of Ontario. When supported by appropriate receipts or documentation showing such payment, an employee shall be reimbursed the difference between the annual fees paid and that which would be payable in the province of Ontario except that such fees and/or road taxes shall be limited to the annual registration fees and/or road taxes paid in respect of one PMV (which includes a motorcycle where this is the primary method of transportation).\n30.2.2 At locations outside Canada an employee may be subject to compulsory technical control inspection fees which exceed the requirements, rates and/or frequency in the province of Ontario. When supported by appropriate receipts or documentation, an employee shall be reimbursed the difference between the compulsory technical control inspection fees paid and that which would be payable in the province of Ontario except that such fees shall be limited to the fees paid in respect of one PMV (which includes a motorcycle where this is the primary method of transportation).\n30.2.3 This section shall apply to one employee only of an employee-couple who are assigned to the same post, unless the deputy head determines that application to each such employee is justified by program requirements.\n30.3 Parking Expenses\n30.3.1 The deputy head shall authorize the payment of actual and reasonable expenses of parking facilities at the employee's place of work at no cost to the employee, where, in the opinion of the deputy head:\n- the employee has duties, responsibilities, rank or position which make the payment of such expenses necessary; or\n- public transportation at the post is not available or is not satisfactory by Canadian standards and employees must regularly use their PMV for transportation to work.\n30.3.2 This section shall apply to one employee only of an employee-couple who are assigned to the same post, unless the deputy head determines that application to each such employee is justified by program requirements.\n30.4 Commuting Assistance – General\n30.4.1 In determining whether commuting assistance is warranted, it should be borne in mind that the basic government policy on commuting is that, under normal circumstances, employees are expected to report for work at their own expense. Assistance is available where excess commuting costs result from an employee's allocation to Crown-held accommodation or to privately-leased accommodation in a location approved by management, in accordance with the definitions outlined in this directive and sections 30.4 to 30.6.\n30.4.2 An employee may claim commuting assistance in accordance with sections 30.5 and 30.6 with respect to a given calendar month, where the commuting share is less than the commuting cost.\n30.4.3 Absence from work may affect commuting assistance. For example, an employee who has been authorized to use a PMV for commuting purposes may not claim commuting assistance during such absence from work, whereas an employee who has purchased an annual ticket/pass would continue to receive normal commuting assistance. Employees shall not be compensated for commuting costs which could have been avoided.\n30.5 Commuting Assistance - Location of Residential Accommodation - Employer Choice\n30.5.1 Where adequate public transportation exists, a claim may be made for the cost of public transportation between the employee's workplace and residence which exceeds the commuting share for that portion of the cheapest available ticket (weekly, monthly, quarterly, annually) that pertains to the calendar month for which commuting assistance is being claimed, regardless of the method of transportation actually used by the employee.\n30.5.2 Where adequate public transportation does not exist, and transportation is provided by the Crown, no other form of assistance should normally be applied; where such service is used, the employee shall pay a commuting share; for purposes of this section only, the commuting share shall be as determined by the deputy head, having regard to local conditions and the service provided and may be less than the commuting share.\n30.5.3 Where adequate public transportation does not exist, and where the authorized use of a PMV is the most economical form of commuting that is practicable, a claim may be made for commuting assistance for the shortest return distance between the employee's workplace and residence which exceeds the commuting share, on the basis of the lower kilometric/mileage rate as defined in FSD 2 – Definitions, plus applicable tolls for the number of days commuting which actually took place in a given calendar month.\n30.6 Commuting Assistance - Location of Residential Accommodation – Employee Choice\n30.6.1 Where adequate public transportation exists, a claim may be made for the lesser of public transportation costs:\n- between the employee's place of work and residence; or\n- between the employee's place of work and the distance to the outer limits of the furthest suitable residential location at the time the accommodation was acquired, for that portion of the cheapest available ticket (weekly, monthly, quarterly, annually) which exceeds the commuting share and pertains to the calendar month for which commuting assistance is being claimed, regardless of the method of transportation actually used by the employee.\n30.6.2 Where adequate public transportation does not exist, a claim may be made for commuting assistance as in subsections 30.5.2 and 30.5.3, except that, where the use of a PMV is authorized, the lesser of the shortest return distance:\n- between the employee's place of work and residence; or\n- between the employee's place of work and the distance to the outer limits of the furthest suitable residential location at the time the accommodation was acquired, shall be used.\n30.7 Education Transportation\n30.7.1 Where an employee serving at a post is in receipt of an education allowance pursuant to FSD 34 - Education Allowances in respect of a dependent child residing at the post or where a dependent child attends a non-fee paying school which provides compatible education as defined in FSD 34 – Education Allowances and school transportation is not provided by the school or incorporated in the school fees, assistance may be extended to that employee for the transportation of a dependent child to and from school by the most economical and practical method. This directive also applies for the education transportation of a dependent child with disabilities who needs accessible transportation.\n30.7.2 The expenses that may be approved for each trip, subject to 30.7.3, include the actual cost of commercial transportation, transportation by Crown-provided vehicle, and/or transportation by PMV. Where necessary, the transportation expenses of a person to accompany the child due to local circumstances such as distance, the availability of public transportation and safety may be approved, including round trips as applicable. It is expected that pooled facilities will be used wherever practical in the circumstances.\n30.7.3 Normally, local transportation is provided for one return trip each school day between the student's place of residence and place of education. In special situations, local transportation expenses for more than one return trip each school day may be authorized. Special situations would include situations where:\n- the child is not permitted to remain in school during the mid-day break;\n- supervision is not provided during the mid-day break; or\n- instruction is scheduled to provide a mid-day break in which children are expected to return home.\n30.7.4 Where the use of a PMV has been authorized under subsection 30.7.1, assistance shall be based on the lower kilometric/mileage rate, as defined in FSD 2 – Definitions. Where a dependent student drives a PMV to and from a place of education, assistance shall also include reimbursement of actual and reasonable daily parking charges at or near the educational institution but shall not include parking charges incurred when transporting children to and from school.\n30.7.5 Where school-provided transport is available and an employee chooses to use a PMV to transport a child to school, the maximum amount of assistance which may be claimed shall not exceed the cost of school-provided transport, unless there are exceptional or extenuating circumstances which justify assistance in accordance with subsection 30.7.4.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-35",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Fixed Rates for Crown-Provided Vehicle",
+    "marginal_note": "Appendix A – Fixed Rates for Crown-Provided Vehicle",
+    "part": "Part IV - Shelter and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nThis table reflects the amounts in Canadian dollars which an employee who is subject to the provisions of section 30.1 – Crown-Provided Vehicle must pay:\n$4,332 per year $361 per month $18 per day\nNote: The dollar amounts shall be adjusted in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-36",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 32 - Daycare Assistance",
+    "marginal_note": "FSD 32 - Daycare Assistance",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nIn recognition of the high costs of daycare at many posts, for which the Post Living Allowance does not provide compensation, this directive provides an allowance to assist single or working parents with the costs of enrolling children in accredited daycare or day-nursery institutions, which are in excess of costs for similar facilities in Ottawa. (For the purposes of this directive, the terms daycare and day-nursery are synonymous.)\nDirective\n32.1 Application\n32.1.1 This directive provides assistance to employees at posts who are single parents or whose spouse or common-law partner at post is working full days or half days. Assistance is provided for:\n- infants (less than 18 months) enrolled in accredited daycare programs exceeding the cost as outlined in Appendix A (the employee share), in accordance with section 32.3;\n- toddlers (18 months to less than 2½ years) enrolled in accredited daycare programs exceeding the cost as outlined in Appendix A (the employee share), in accordance with section 32.3;\n- preschool-aged children (2½ years and over) enrolled in accredited daycare programs exceeding the cost as outlined in Appendix A (the employee share), in accordance with section 32.3; and\n- preschool-aged children (2½ years and over) enrolled in an educational institution, such as a lycée outside Canada, exceeding the cost as outlined in Appendix A (the employee share), in accordance with section 32.3.\n32.1.2 Assistance terminates when the child reaches the age for full-time enrolment in school.\n32.1.3 Employees who qualify for daycare support under section 32.3 may receive a prorated allowance based on the number of half-day periods the child is enrolled in any given month. Half-day periods correspond to morning or afternoon periods on workdays. The full monthly employee share reflects the total number of half-day periods within that given month.\n32.1.4 Where employees use less than the total number of half-day periods within the given month, both the employee share and post ceiling will be prorated based on the number of periods per month the child attends as specified in Appendix B.\n32.1.5 Employees who qualify for daycare support under subsection 32.1.1 may claim an allowance to compensate for daycare costs in excess of average costs in Ottawa (the employee share) where:\n- the daycare institution is a locally-accredited institution with its own facilities, staffed by recognized professionals;\n- the mission certifies that the selected institution is of an acceptable standard; and\n- except as provided under paragraph 32.1.1(d), no assistance is provided where an education allowance is payable under FSD 34 – Education Allowances.\n32.1.6 Where both parents are working but one is working from home, a daycare allowance will be authorized upon certification satisfactory to the deputy head that the parent working from home is engaged in work that precludes providing care for the daycare aged dependant(s), for at least as long as the daycare period (i.e. half day or full day), and that there are no other caregivers in the home.\n32.1.7 No assistance is provided in cases where nannies or live-in caregivers are used.\n32.1.8 When there is no space in a licensed daycare centre, the employee has the option of sending their child outside the home, to a licensed private-home daycare.\n32.2 Daycare Ceiling\n32.2.1 Where institutional daycare is available at a post, and where employees qualify for daycare support, missions will set a representative daycare ceiling on April 1 st of each year, to reflect the average cost of accredited daycare facilities, typical of those used by Canadian parents at the post.\n32.3 Daycare Allowance\n32.3.1 Employees who qualify for daycare support under subsection 32.1.1, with children enrolled in daycare programs, may claim a monthly allowance for each child equivalent to the lesser of:\n- the actual monthly cost of the program; or\n- the post representative daycare ceiling; or\n- a maximum amount as specified in Appendix A of this directive for infants, toddlers or preschool aged children, in accordance with subsection 32.1.1(d); Appendix A shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\n32.3.2 The corresponding employee share for infants, toddlers or preschool-aged children, as applicable, in accordance with Appendix A, which represents the average annual daycare at institutions in Ottawa, will be subtracted from the daycare allowance. Appendix A shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\n32.3.3 Employees are required to submit evidence that the child was enrolled at daycare. If this is not the case, employees will be required to refund an amount of the allowance in proportion to the period the child was not enrolled.\n32.3.4 In exceptional circumstances, proposals for assistance in excess of the prescribed amounts for daycare may be considered by the Deputy Minister of Foreign Affairs on the recommendation of the appropriate foreign service interdepartmental coordinating committee.\n32.3.5 The costs of dependant care in the employee’s home, after school dependant care, or babysitting, transportation to and from the daycare, and non-refundable application fees are not eligible for assistance.\n32.3.6 To guarantee a space within a daycare, the cost of up to $250 will be reimbursed to the employee upon presentation of a receipt for a non-refundable registration fee once per calendar year per child.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-37",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Monthly Daycare Employee Shares and Ceilings",
+    "marginal_note": "Appendix A – Monthly Daycare Employee Shares and Ceilings",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThis table reflects the monthly daycare employee shares and ceilings in Canadian dollars effective on April 1, 2026.\nMonthly Daycare Employee Share Amount Infants (0 to less than 18 months) $476.67 Toddlers (18 months to less than 2.5 years) $476.67 Preschool-aged children (2.5 years and older) $476.67\nMonthly Daycare Ceiling Amount Infants (0 to less than 18 months) $5,813.06 Toddlers (18 months to less than 2.5 years) $5,139.66 Preschool-aged children (2.5 years and older) $3,764.58\nNote: The dollar amounts shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-38",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B - Daycare Allowance – Pro-Rating Monthly Employee Shares and Ceilings – A Step by Step Guide",
+    "marginal_note": "Appendix B - Daycare Allowance – Pro-Rating Monthly Employee Shares and Ceilings – A Step by Step Guide",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nWhere employees use less than the total number of half-day periods within the given month, both the employee share and monthly daycare ceiling will be prorated based on the number of periods the child attends, in a given month.\nFormula for Calculating Allowances\n- Determine total number of periods in the given month.\n- Determine the number of periods used in the month.\n- Divide the number of periods used in a given month by the total number of periods in that same month.\n- Take the result (percentage) and apply it to the monthly daycare ceiling.\n- Apply the same percentage to the employee share.\n- The daycare allowance corresponds to the difference between the prorated employee share and the amount paid by the employee or the prorated monthly ceiling, whichever is the lesser.\nExample - Daycare Allowance - Pro-Rating Reference\nExample 1 - Where the amount claimed does not exceed the prorated post ceiling.\nIn the month of June 2018, an employee sends their toddler to daycare Monday mornings, all-day on Tuesdays, and for the afternoon on Wednesdays.\nData\n- Total number of periods in June 2018, at post, is 42\n- Number of periods used is 16\n- Actual cost of daycare paid by employee for June (hypothetical): $1,200\n- Employee share is $1,436 per month for toddlers (based on 2018 daycare rates as specified in FSD 32 Appendix A)\n- Post ceiling is $4,308 (based on 2018 daycare rates as specified in FSD 32 Appendix A)\nTotal number of periods 42 Number of periods used 16 Prorating of number of periods used to total number of periods 38% Amount requested by employee $1,200 Pro-rated monthly daycare ceiling (38% of the maximum daycare ceiling as indicated in FSD 32 Appendix A) $1,637 Pro-rated monthly daycare employee share (38% of the maximum daycare employee share as indicated in FSD 32 Appendix A) $546 Daycare Allowance (difference between the amount requested by the employee and the prorated monthly daycare employee share as the amount requested by the employee does not exceed the prorated monthly daycare ceiling) $654\nExample 2 - Where the amount requested by the employee exceeds the prorated monthly daycare ceiling.\nIn the month of June 2018, an employee sends their toddler to daycare Monday mornings, all-day on Tuesdays, and for the afternoon on Wednesdays.\nData\n- Total number of periods in June 2018, at post, is 42\n- Number of periods used is 16\n- Actual cost of daycare paid by employee for June (hypothetical): $1,650\n- Employee share is $1,436 per month for toddlers\n- Post ceiling is $4,308\nTotal number of periods 42 Number of periods used 16 Prorating of number of periods used to total number of periods 38% Amount requested by employee $1,650 Pro-rated monthly daycare ceiling (38% of the maximum daycare ceiling as indicated in FSD 32 Appendix A) $1,637 Pro-rated monthly daycare employee share (38% of the maximum daycare employee share as indicated in FSD 32 Appendix A) $546 Daycare Allowance (difference between the prorated monthly daycare ceiling and the prorated monthly daycare employee share as the amount requested by the employee exceeds the prorated monthly daycare ceiling) $1,091",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-39",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 33 - Education Assistance at a Lycée in Canada",
+    "marginal_note": "FSD 33 - Education Assistance at a Lycée in Canada",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nRecognizing that the availability of French language education while serving outside Canada is often limited to the French National curriculum and that this curriculum is unique and requires continuity throughout a child’s schooling in order to obtain French language education abroad, the intent of this directive is to provide financial assistance to career foreign service employees while serving in Canada in enrolling their dependent children in a lycée in Canada.\nDirective\n33.1 Application\n33.1.1 The provisions of this directive apply to career foreign service employees who:\n- have chosen to have their child educated in the French National curriculum;\n- have demonstrated to the deputy head their intent to accept an assignment abroad during their child’s elementary and secondary education years; and\n- have demonstrated to the deputy head their intent to register their child in a French language school when they are on assignment abroad.\n33.1.2 Subject to subsection 33.1.1, the deputy head may authorize payment of the cost of tuition, prescribed textbooks and school supplies as determined under the provisions of the definitions of FSD 34 – Education Allowances incurred at a lycée in Canada in respect of children who:\n- were registered in the French lycée system during the previous assignment of the employee abroad;\n- commence kindergarten in the lycée system during the assignment of an employee in Canada following an assignment abroad; or\n- are enrolled in a lycée in Canada prior to an employee being offered an initial assignment abroad.\n33.1.3 With respect to subsection 33.1.2, a child must qualify for assistance in accordance with the provisions of paragraph 34.1.1(a) of FSD 34 – Education Allowances, that is, the child must be aged three years and eight months as of September 1 st of the school year.\n33.1.4 Only one employee of an employee-couple may claim under this directive. The limitations as specified in section 33.2 apply to the child. Where there is a need to change the employee who is claiming under this directive, the time accrued towards the limitations are transferred to the other employee and the limitations continue to apply to the child.\n33.2 Duration\n33.2.1 Payment authorized in accordance with subsection 33.1.2 shall normally be limited to a period of a maximum of six years immediately following the employee's assignment to Canada from abroad or the date on which the employee commences rotational employment, whichever is most recent.\n33.2.2 The deputy head may consider on an individual basis one exception to the limitation prescribed in subsection 33.2.1 of one assignment in Canada due to operational requirements or extenuating circumstances beyond the employee’s control. The discretion extends to situations where an employee is assigned to or from Canada during the academic year. The use of the discretion would not normally apply where the child will complete the schooling during or at the end of this additional assignment.\n33.2.3 Notwithstanding the provisions of subsections 33.2.1 and 33.2.2, the appropriate foreign service interdepartmental coordinating committee may consider additional requests in exceptional circumstances.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-40",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 34 - Education Allowances",
+    "marginal_note": "FSD 34 - Education Allowances",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive provides financial assistance to employees serving abroad to ensure that their dependent children obtain elementary and secondary education which approximates Canadian standards, and which enables the child to re-enter the Canadian school system with as little disruption as possible.\nAn education allowance is provided to employees assigned outside Canada who incur costs necessary to obtain education for dependent children, which would ordinarily be provided/obtained without charge in the public school system in Ontario or equivalent in other provinces. An education allowance will permit a student to complete a year of Junior Kindergarten, a year of kindergarten, eight years of elementary education (six years of elementary in Quebec), and four years of secondary education (five years of secondary plus two years of general pre-university CEGEP I and II in Quebec) up to and including the school year of the 21 st birthday.\nPostsecondary shelter assistance may be provided up to and including the school year of the 23 rd birthday for a student in full-time attendance at a postsecondary educational institution in Canada.\nThe maximum amounts for the various education allowance provisions are outlined in Appendix A of this directive.\nDefinitions\nNote: These definitions only apply to this directive.\nCompatible education ( enseignement compatible ) means an education system which provides an educational curriculum and services compatible with those normally provided without charge in schools in Ontario from junior kindergarten to secondary school graduation, taking into consideration:\n- the desirability of continuation in the child's educational stream; and\n- the educational history and other personal factors pertinent to the child's education.\nEducation allowance ( indemnité scolaire ) is an allowance for admissible education expenses, provided on an annual basis to employees outside Canada with dependent students/children to obtain compatible schooling that will enable the dependant to continue in the chosen educational stream and will facilitate re-entry into the next higher grade level at a provincial public school system upon return to Canada.\nEducation expenses ( frais de scolarité )\nAdmissible education expenses ( frais de scolarité admissibles ) means actual expenses which are necessary to accomplish the purpose of this directive, in respect of a dependent child/student. These include:\n- fees, expenses and charges for courses, instruction, services or programs normally provided free as part of the regular educational program in Ontario or equivalent in other provinces when it is a compulsory condition of re-enrolment to public education in that province, but not provided free of charge at the school attended by the child, such as: tuition fees; fees for subjects normally on the school curriculum; non-refundable application fees, including fees at more than one school where the employee has applied to several to ensure the dependent child's/student's registration/acceptance in a school, as appropriate to the circumstances, notwithstanding this may exceed the established ceiling; non-refundable registration fees at the school that the dependant child/student will attend; entrance fees; charges, including license fees, for prescribed textbooks; school/craft supplies as determined by the appropriate foreign service interdepartmental coordinating committee on the basis of practice followed by: Ottawa-Carleton District School Board Ottawa Catholic School Board Conseil des écoles catholiques du Centre-Est Conseil des écoles publiques de l'Est de l'Ontario examination fees, including compulsory fees associated with International Baccalaureate (IB) fees and Advanced Placement (AP) fees which exceed the employee share as established by the appropriate foreign service interdepartmental coordinating committee and specified in Appendix A of this directive and Scholastic Aptitude Tests (SAT) fees where these are required for application by a Canadian postsecondary institution; library fees; laboratory charges; and computer user fees;\n- expenses when paid as a compulsory condition of enrolment, such as: school building fund fee or similar specialized disbursement for this purpose, subject to the provisions of the Financial Administration Act ; non-resident fee; athletic fee; identification cards and associated pictures; school foundation fee; medical examination and service fees; fees related to the security of the students and/or school, including lunch monitoring; fees for mandatory courses, instruction, services, and/or programs which are part of the regular curriculum of the school attended by the child/student; mandatory field trips where conditions outlined in subsection 34.1.4 are met; compulsory mid-day meal service reduced by an amount determined by the appropriate foreign service interdepartmental coordinating committee, which shall be deemed the parent's responsibility; accident liability insurance to protect the educational institution; and the cost of pre-testing for first entry to a lycée outside Canada;\n- local transportation expenses provided by or for the school, such as school bus service, normally for one return school trip each school day between the child's/student's place of residence and place of education;\n- fees, expenses and charges for: supplementary courses or programs, or where a structured course or program is not available, private tutoring, undertaken after notification of posting at the old place of duty prior to relocation or at the new place of duty following relocation. Such courses must be recommended by a competent educational authority in order to meet a requirement for a compulsory course and/or to enable the student to meet the appropriate grade level at the school at the new place of duty. Such expenses will only be authorized where the academic deficiency is attributable to foreign service and is not due to the fault or choice of the student and/or employee; courses and/or private tutoring in subjects not provided by the school attended by the child/student but required on return to Canada by a Canadian provincial education system for secondary graduation; private tutoring in subjects, except in junior and senior kindergarten, as specified in subsection 34.2.4; and private tutoring in English or in French, whichever language is not the language of instruction of the school, to provide up to 50 hours of instruction in a school year for a child being educated at the post;\n- Roman Catholic education comparable to that provided by the Ontario Ministry of Education; where Roman Catholic education is not available, expenses for Roman Catholic religious instruction may be claimed;\n- actual and reasonable expenses for board and lodging, laundering and mending during terms of scheduled instruction where elementary education has been authorized away from the post because schools at the post are not compatible, or for secondary education or equivalent away from the post;\n- actual and reasonable commercial storage expenses for a dependent student's personal effects between consecutive school years as specified in section 34.6;\n- university and college application fees and academic course evaluation fees which are in excess of those paid by students residing in Ontario, where such costs are incurred while attending the final year of secondary schooling within 12 months of graduation from a secondary level educational institution.\nInadmissible education expenses ( frais de scolarité inadmissibles ) include:\n- school pictures;\n- sports equipment;\n- school magazines;\n- refundable deposits including those for textbooks, sports equipment or similar items;\n- school uniforms;\n- pocket money;\n- donations, grants or similar specialized disbursements (except for compulsory school building fund fees) unless authorized by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee;\n- expenses for private lessons, such as music and dance; and\n- purchase or rental of computer equipment.\nPostsecondary education ( études postsecondaires ) means an education obtained from universities, community colleges and other related institutions in Canada.\nSchool year (for an education allowance) ( année scolaire [pour une indemnité scolaire] ) is the actual academic year, which is normally September 1 to August 31 in the northern hemisphere and January 1 st to December 31 st in the southern hemisphere.\nSpecial education ( éducation spéciale ) refers to programs provided by the Ontario Ministry of Education and/or the Ontario Ministry of Community and Social Services.\nDirective\n34.1 Application\n34.1.1 The deputy head, in accordance with this directive, shall authorize the payment of an education allowance to an employee to provide a dependent child/student with an education up to and including the school year of the 21 st birthday, which corresponds to:\n- junior kindergarten/kindergarten school optional programs, as offered by the Ontario Ministry of Education, for students aged three years eight months/four years eight months as of September 1 st of the school year, or as of January 1 st of the school year in the southern hemisphere;\n- elementary school programs equivalent to Ontario grades one to eight, or to Quebec grades one to six, as applicable; and\n- secondary school programs equivalent to Ontario grades 9 to 12, or to Quebec Secondary I to Secondary V and general pre-university CEGEP I and II, as applicable.\n34.1.2 To ensure equivalencies of education between Quebec and Ontario, the provisions of paragraphs 34.1.1(b) and (c) shall be reviewed annually on September 1 st , and adjusted as necessary, by the appropriate foreign service interdepartmental coordinating committee.\n34.1.3 The deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, may authorize the payment of admissible education expenses directly to an educational institution on behalf of an employee or group of employees. The employee is obliged to inform the deputy head in writing, immediately on receipt of a bill from a school and/or when a child terminates schooling during the academic year for which an education allowance has been paid. Any advanced funding which may be refunded by the school under such circumstances must be made payable to the Receiver General for Canada. In the event that the school, in error, makes a refund directly to the employee, this must immediately be refunded to the Receiver General.\n34.1.4 The deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, may authorize an allowance for field trips where:\n- the field trip is a compulsory component of the regular school curriculum and not a compulsory component of optional or enhanced programming;\n- a non-fee-paying option is not available; and\n- failure to participate would significantly impact the child’s grade or result in failure of the grade as confirmed in a letter from the school principal.\n34.1.5 Before authorizing an education allowance, the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, shall consider whether a foreign educational facility is compatible for a child. In forming an opinion on the compatibility of a school for a particular child, the deputy head shall take into account the advice of the senior officer at the mission, the relevant experience of other departments represented at the mission, and the opinion of the employee as to the compatibility of schools at the post, based on the educational history and other personal factors pertinent to the child's education. In particular, the deputy head shall be guided by the objective of providing access for the child of an employee to:\n- instruction in the appropriate official language, i.e., English or French, consistent with section 23 of the Minority Language Educational Rights prescribed by the Canadian Charter of Rights and Freedoms ;\n- schooling in a safe, healthy and secure environment;\n- a curriculum which is reasonably compatible with the Ontario Ministry of Education curriculum;\n- a milieu free of problems arising from racial segregation or hostility to foreigners;\n- schooling free from compulsory, incompatible religious instruction;\n- Roman Catholic education, comparable to that provided by the Ontario Ministry of Education, which right is confirmed in the Constitution of Canada;\n- schooling where there is no lack of confidence in the school staff, or in the prevailing climate of morality among the school's student population; and\n- schooling which will enable continuation in the child's educational stream.\n34.1.6 Entitlements under this directive are available any time after the date on which an employee is officially notified in writing of an impending posting and continue to be available until the end of the last academic year that commenced while the employee was stationed abroad, subject to the provisions of section 34.8 and to limitations specified in subsection 34.10.1.\n34.1.7 Subsection 34.1.6 shall apply to a Head of Mission designate any time after the date of official direction to proceed with posting arrangements.\n34.1.8 Notwithstanding any of the other provisions of this directive, an education allowance or related expenses on behalf of a dependent child/student who resides with the employee's spouse or common-law partner who has chosen not to accompany the employee on posting shall not be authorized without the approval of the President of the Treasury Board as requested by the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee.\n34.2 Elementary and Secondary Education at the Post\n34.2.1 Where a dependent child is being educated at the elementary or secondary level at a compatible educational facility at the employee's post, an education allowance for admissible education expenses shall be authorized in accordance with this section.\n34.2.2 The Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, shall establish post ceilings to reflect the cost of admissible education expenses at representative schools for each post where non-fee-paying schools are not compatible. The representative schools shall be taken from the roster of compatible schools, as recommended by the mission to the appropriate foreign service interdepartmental coordinating committee. Once schools have been approved as representative for a post, the deputy head may approve an allowance for admissible education expenses at any school on the post roster of compatible schools, up to the post ceiling established for the representative schools.\n34.2.3 The deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, shall establish a supplementary allowance, in addition to the post ceiling, for private tutoring and Roman Catholic instruction, on an individual basis.\n34.2.4 The deputy head may, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, establish an education allowance, on an individual basis, for private tutoring in subjects, except in junior and senior kindergarten, where, as a result of a relocation, or when the deputy head is satisfied that a change in school was necessary as the previous school was no longer a safe environment as described in subsection 34.1.5 for a particular child due to circumstances beyond the control of the employee and dependant, the following conditions are met:\n- the educational level of the child/student is below that of the class, form or grade which is attended as a result of a change in school, curriculum and/or culture; and\n- the tutoring is recommended by a competent educational authority to ensure compatibility of education.\n34.2.5 Private tutoring in subjects shall not be authorized where the academic deficiency is not attributable to a relocation, recognizing that parents would be responsible for private tutoring for their child/student in Canada where an academic deficiency exists.\n34.2.6 The deputy head may establish an education allowance, on an individual basis, where the representative school is not compatible for a particular child, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, for those posts where a post ceiling is not adequate for a particular child or has not been established because the representative school is a non-fee-paying school.\n34.2.7 Where an employee chooses to home school a child at post, the employee must inform the deputy head on an annual basis. An education allowance will not be approved for home schooling. Where the employee has opted to home school a child and then chooses to register the child at a school at a post during the same or subsequent academic year or in Canada upon return and where the educational level of the child is below that of the class, form or grade, an allowance for private tutoring will not be provided.\n34.3 Elementary Education in Canada\n34.3.1 Subject to subsections 34.1.8, 34.4.2, 34.4.4, 34.4.5, 34.4.6 and 34.4.7, the deputy head may authorize an education allowance for elementary education in Canada where compatible education at the post is not available for a particular child, or living conditions at the post are unhealthy for that child. The education allowance shall include the following:\n- non-resident school fees for attendance at a public school, and board and lodgings costs, as determined in accordance with subsection 34.4.5; or\n- admissible education expenses for attendance at a residential school where suitable board and lodging cannot be arranged for attendance at a public school, as determined in accordance with subsection 34.4.2.\n34.3.2 On assignment to a post outside Canada, the deputy head may authorize an education allowance for elementary education in Canada for a dependent student, notwithstanding that compatible education at the post is available for a particular child or living conditions at the post are not unhealthy for that child, in accordance with subsection 34.3.1, where:\n- the student attends an elementary educational institution in Canada, in order to complete the last year of elementary schooling; and\n- the maximum amount of the allowance shall not exceed the lesser of the post education ceiling or the residential school ceiling in Canada.\n34.3.3 Where an employee incurs expenses for provincial health insurance premiums on behalf of a dependant(s) resident in Canada, the provisions of section 18.9 of FSD 18 – Special Family Separation Assistance may apply.\n34.4 Secondary Education in Canada\n34.4.1 Subject to subsection 34.1.8, where an employee chooses to have a dependent student receive secondary education in Canada, the deputy head may authorize an education allowance for this purpose. The education allowance shall include the following:\n- non-resident school fees for attendance at a public school, and board and lodgings costs, as determined in accordance with this section; or\n- admissible education expenses for attendance at a residential school, when suitable board and lodging cannot be arranged for attendance at a public school, as determined in accordance with this section; and\n- board and lodging expenses for weekends, where a dependent student attends a five-day residential school and seven-day boarding facilities are not available.\n34.4.2 The maximum education allowance payable under paragraphs 34.3.1(b) and 34.4.1(b) shall be determined annually by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, to reflect the actual aggregate costs for admissible education expenses at Ashbury College, Ottawa.\n34.4.3 In the event that Ashbury College ceases to provide co-educational residential facilities, the methodology for the determination of the maximum education allowance payable under this directive for residential schooling in Canada shall be determined by the NJC FSD Committee.\n34.4.4 The Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, shall establish an allowance for commercial storage expenses for a dependent student's personal effects between consecutive school years. At the discretion of the deputy head, and following the specific request of an employee, this allowance may include costs for packing and/or local transportation (pick-up and delivery) of the student's personal effects where it can be demonstrated that:\n- no other option is available or practicable;\n- it is a requirement of the commercial storage facility, where other storage facilities or arrangements are not available or practicable; or\n- the proposed arrangement is cost-effective, having regard to other possible arrangements for the storage of the student's effects.\n34.4.5 The maximum allowance payable under paragraphs 34.3.1(a) and 34.4.1(a) shall be determined annually by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, to reflect 75% of the difference in cost between a boarding student and a day student at Ashbury College, less any surcharges.\n34.4.6 The maximum allowance payable under paragraph 34.4.1(c) shall be determined annually by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, and shall not exceed the maximum allowance payable under subsection 34.4.5.\n34.4.7 Where a dependent student who has been enrolled in the French National curriculum system attends a lycée in Canada, the career foreign service employee may claim an allowance for actual admissible education expenses, including tuition in lieu of a non-resident school fee, up to the amount established for public education in Canada.\n34.4.8 On the basis of comparability, an allowance for actual admissible education expenses may be claimed on behalf of a dependent student receiving technical or vocational training at the secondary school level in Canada, up to the amount established for public education in Canada.\n34.4.9 Where an employee incurs expenses for provincial health insurance premiums on behalf of a dependant(s) resident in Canada, the provisions of section 18.9 of FSD 18 – Special Family Separation Assistance may apply.\n34.5 Secondary Education Away from Post but Not in Canada\n34.5.1 The deputy head may authorize an education allowance for a dependent child/student at the Canadian curriculum secondary school which is nearest to the employee's post, and which is inspected by the Ontario Ministry of Education, for employees posted outside North and South America. The allowance authorized under this section shall not exceed the education ceiling for secondary residential schooling in Canada, in accordance with section 34.4.\n34.5.2 Where education facilities at post are not compatible/available and a dependent student is being educated within the country of assignment but not at the employee's place of duty, or outside the country of assignment but not in Canada, which does not offer residential facilities, the details shall be reported to the appropriate foreign service interdepartmental coordinating committee to determine the amount of education allowance payable. This assistance may be extended to dependent students at the elementary level.\n34.5.3 Where a request for an allowance for a field trip has not been authorized under subsection 34.1.4, and where an allowance is authorized under subsection 50.1.1, the expenses incurred for travel from the educational facility, including expenses for a field trip, may be used to certify the use of the FSD 50 – Post Travel Assistance.\n34.6 Postsecondary Shelter Assistance\n34.6.1 Subject to subsection 34.1.8, the deputy head may authorize an allowance for actual costs incurred by an employee on behalf of a dependent student who has graduated from secondary school in Canada or has obtained equivalent educational status abroad for:\n- shelter for the full academic year which includes time for registration at the beginning of the term and for packing at the end of the term where the dependent student is in full-time attendance at a postsecondary educational institution which has been approved by the deputy head in the headquarters city or the employee’s last place of duty in Canada prior to the assignment abroad; or\n- shelter for the balance of the academic year where an employee is relocated from a post abroad during the course of the academic year and a dependent student, who resided with the employee and who is in full-time attendance at a postsecondary institution at the employee's post, chooses to remain at the old place of duty to complete the academic year; and\n- actual and reasonable commercial storage expenses, as determined by the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, for a dependent student's personal effects between consecutive school years.\n34.6.2 For the purposes of paragraphs 34.6.1(a) and (b), reimbursement shall be limited to the annual maximum established by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, on September 1 st of each year, to reflect the cost of single occupancy on-campus residence at the University of Ottawa. In claiming shelter assistance, an employee shall provide evidence of actual costs and of full-time attendance until the end of the academic year. For periods of less than a complete academic year, the Deputy Minister of Foreign Affairs shall establish a daily rate on the basis of the annual maximum.\n34.6.3 Where a student is receiving vocational or technical training which is not normally provided free of charge to residents, the provisions for postsecondary education shall apply.\n34.6.4 The provisions of this section do not apply to a student at the postsecondary level in Canada where the employee's spouse or common-law partner has chosen not to accompany the employee on posting or the postsecondary student is living with the other parent in Canada.\n34.6.5 The provisions of this section do not apply where the dependent student resides in the employee’s principal residence or a property owned by the employee and/or spouse or common-law partner.\n34.7 Refundable Deposit/Accountable Advance\n34.7.1 Where it is a condition of enrolment of a dependent child/student of an employee who is posted outside Canada that a refundable deposit be paid to an elementary or secondary level educational institution, the deputy head may authorize an accountable advance for admissible education expenses, equal to the amount of the deposit, which shall be accounted for within ten days from the date on which it is due to be refunded by the school.\n34.8 Relocation During an Academic Year\n34.8.1 Where an employee is relocated during an academic year from one post to another post or from a post to a place of duty in Canada, and:\n- the dependent child remains at the old place of duty, the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, shall authorize an allowance for actual admissible education expenses, including board and lodging expenses, for the balance of the school year;\n- the dependent student has been educated at a location approved by the deputy head away from the employee's post; an allowance for actual admissible education expenses which had been approved shall continue for the balance of the school year; or\n- where expenses are incurred at another educational institution, an allowance for actual admissible education expenses shall be authorized for the balance of the school year in accordance with the appropriate section of this directive.\n34.9 Special Education Allowance\n34.9.1 The deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, may authorize a special education allowance, on an individual basis, for a dependent child/student with proven special education needs, based on programs normally provided without charge by the Ontario Ministry of Education and/or the Ontario Ministry of Community and Social Services.\n34.9.2 The allowance will be established based on costs incurred as specified in subsection 34.9.1 and may include expenses such as hourly fees charged by a teaching aide/assistant normally provided in a classroom, a support program or board and lodging.\n34.9.3 It is the responsibility of the employee to provide documentation in support of the special education allowance, such as, but not limited to, an assessment and recommendation by appropriate professionals.\n34.10 Allowance for Special Needs\n34.10.1 It is recognized that an employee may be made ineligible to receive or to continue to receive support under programs provided by the Ontario Ministry of Children, Community and Social Services, or equivalent in other provinces or territories, for dependants with special needs due to an assignment outside of Canada.\n34.10.2 Notwithstanding that the programs may not be provided in a school setting, the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, may authorize an allowance, on an individual basis, to help address proven special needs.\n34.10.3 The employee must provide documentation that demonstrates eligibility to programs offered by the Ontario Ministry of Children, Community and Social Services, or equivalent in the province or territory of residence that they resided in, immediately prior to their assignment outside of Canada, which ceased, or was negated because of the assignment outside of Canada.\n34.11 Deputy Head Discretion\n34.11.1 Subject to paragraph 34.6.1(b), the assistance authorized pursuant to section 34.6 may, at the discretion of the deputy head, be paid until the end of the last academic year during which the dependent student attained the age of 23 years, except that reimbursement may only be authorized under paragraph 34.6.1(a) provided the employee remains abroad during this period.\n34.11.2 Section 34.8 may also be applied at the discretion of the deputy head in exceptional circumstances, where:\n- a dependent child is evacuated under FSD 64 – Emergency Evacuation and Loss; or\n- the school being attended by a dependent child/student becomes incompatible.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-41",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A - Education Allowances - Annual Rates",
+    "marginal_note": "Appendix A - Education Allowances - Annual Rates",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: August 1, 2025\nThis table reflects the maximum allowance rates in Canadian dollars which can be authorized under FSD 34 – Education Allowances for the 2025-2026 school year.\nFSD Reference Description Allowance Maximum in CAD Definition Compulsory mid-day meals Actual cost charged by the school minus the employee’s share of $3.27/day Definition School/Craft supplies Grades JK to 8 – $84.72/year adjusted by the post index if applicable Definition School/Craft supplies Grades 9 to 12 – $193.21/year adjusted by the post index if applicable Definition Employee share for IB Actual cost charged by the school minus the employee share of $325.00/year for the mandatory program and $185.00 per mandatory exam Definition Employee share for AP Actual cost charged by the school minus the employee share of $250.00/year for the mandatory program and $125.00 per mandatory exam Paragraphs 34.3.1(a) and 34.4.1(a) Public Education in Canada Actual cost charged by the appropriate school board Paragraphs 34.3.1(b) and 34.4.1(b) Residential School in Canada Tuition, board and lodging $84,700.00/year When the cost for board and lodging for long weekends (excluding school breaks) is not accounted for in the school fee schedule, cases will be reviewed by the appropriate foreign service interdepartmental coordinating committee on a case-by-case basis. Paragraph 34.4.1(a) Public Education in Canada Board and lodging only $38,970.00/year $3,429.75/month of which $926.03/month can be claimed for food Paragraph 34.4.1(c) Public education in Canada Board and lodging only $15,356.96/year $187.28/day Subsection 34.5.1 Secondary School Away from Post but not in Canada Tuition, board and lodging excluding the enrollment fee $84,700.00/year When the cost for board and lodging for long weekend (excluding school breaks) is not accounted for in the school fee schedule, cases will be reviewed by the appropriate foreign service interdepartmental coordinating committee on a case-by-case basis. Subsection 34.6.1 Postsecondary shelter assistance $6,684.37 maximum/trimester $20,053.10/year (based on three trimesters for a full-time student) $54.94/day Subsection 34.4.4 and paragraph 34.6.1(c) Commercial storage of effects in between school years $500/year",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-42",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 35 - Education Travel",
+    "marginal_note": "FSD 35 - Education Travel",
+    "part": "Part V - Education and related care of dependant children",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive enables an employee to claim an allowance for travelling expenses for a dependent student where neither FSD 15 – Relocation nor FSD 51 – Family Reunion applies. It is not designed to supplement the provisions of these directives but to provide assistance for the payment of travelling expenses, which are normally incurred at the commencement and termination of an employee's assignment to a post, in sending a dependent student to an approved educational institution.\nIssuance and verification procedures are found in FSD 70 – Allowances and Reporting Requirements.\nDirective\n35.1 Application\n35.1.1 The allowance for travelling expenses payable pursuant to this directive shall be computed on the basis of the most suitable form of transportation as determined by the deputy head.\n35.1.2 The standard for air travel is economy class and this includes APEX, charters and other reduced fares. The lowest available airfare appropriate to a particular itinerary shall be sought when making bookings.\n35.2 Elementary and Secondary Level\n35.2.1 Where education allowances are being paid or will be paid pursuant to sections 34.3, 34.4 and/or 34.5 of FSD 34 – Education Allowances, the deputy head may authorize payment of an allowance for the actual and reasonable travelling expenses incurred by an employee in sending a dependent child or a dependent student to an elementary or secondary school that has been approved by the deputy head pursuant to section 34.1 of FSD 34 – Education Allowances. Payment of an allowance for the actual and reasonable travelling expenses may be approved:\n- from the employee's place of duty, where the dependent child has been residing with the employee at the post; or\n- from the employee's post, where relocation expenses on behalf of the dependent student have been authorized pursuant to section 15.29 of FSD 15 – Relocation; or\n- after notification in writing of an impending assignment to a post, from the employee's former place of duty in Canada, where the dependent student is not going to take up residence with the employee at the post but will be going directly from the former place of duty to the approved school; or\n- after notification in writing of an impending cross-posting, from the employee's former post, where the dependent student is not going to take up residence with the employee at the new post but will be going directly from the former post to the approved school; or\n- after notification in writing of an impending cross-posting, from the previously approved school, where the dependent student has been and will continue to be educated elsewhere than at the employee's post.\n35.2.2 Where a dependent student is being educated away from the post but not in Canada, the allowance for travelling expenses authorized, shall be limited to the cost of the travelling expenses between the post and the employee's headquarters city.\n35.2.3 Where an allowance for travelling expenses has been authorized pursuant to subsection 35.2.1 or 35.2.2, the deputy head may also authorize payment of an allowance for actual and reasonable travelling expenses incurred by an employee in sending a dependent student from the approved school to the employee's place of duty in Canada, on the employee's return to duty in Canada, or, at the discretion of the deputy head, in advance of the employee's return to duty in Canada.\n35.3 Postsecondary Level\n35.3.1 Where postsecondary shelter assistance is or will be paid pursuant to section 34.6 of FSD 34 – Education Allowances, the deputy head may authorize an allowance for payment of the travelling expenses incurred by an employee in sending a dependent student:\n- from the employee's post to a postsecondary educational institution in Canada, where the student has been residing with the employee;\n- from the employee's post to a postsecondary educational institution in Canada and return where a pre-enrollment examination or interview is mandatory at the educational institution;\n- from a secondary school, outside Canada at a location other than the employee's post, where an education allowance has been authorized pursuant to section 34.5 of FSD 34 – Education Allowances, to a postsecondary educational institution in Canada;\n- from the employee's post, where relocation expenses on behalf of the dependent student have been authorized pursuant to section 15.29 of FSD 15 – Relocation, to a postsecondary educational institution in Canada;\n- from a secondary school in Canada, where an education allowance has been authorized pursuant to section 34.4 of FSD 34 – Education Allowances, to a postsecondary educational institution in Canada.\n35.3.2 Where the postsecondary educational institution is in the employee’s headquarters city or last place of duty, the allowance for travelling expenses authorized for the dependent student shall be the cost of travel between the location of the dependent student as specified in subsection 35.3.1 and the location of the postsecondary educational institution in the employee’s headquarters city or last place of duty in Canada.\n35.3.3 Where postsecondary shelter assistance will not be paid pursuant to section 34.6 of FSD 34 – Education Allowances because the postsecondary educational institution is not in the employee's headquarters city or last place of duty in Canada, the allowance for travelling expenses shall be the cost of travel between the location of the dependent student as specified in subsection 35.3.1 and the location of the postsecondary educational institution minus an employee's share which will be based on the cost of the travelling expenses between the employee's headquarters city or last place of duty in Canada and the location of the postsecondary educational institution.\n35.4 Travel for a Person to Accompany\n35.4.1 The deputy head may authorize an allowance for return travelling expenses for one parent to accompany the student from the employee's post to the student's school, at the commencement of the first school year that the student is being educated away from the post, where:\n- an education allowance is authorized for a student at an elementary or secondary school under sections 34.3, 34.4 and/or 34.5 of FSD 34 – Education Allowances; or\n- a student graduating from a secondary school outside Canada and who is under the age of 21 at the start of the school year at a postsecondary educational institution in Canada.\n35.4.2 Where travel for a parent has been authorized in accordance with paragraph 35.4.1(a), it may again be authorized under paragraph 35.4.1(b) where applicable.\n35.4.3 Where a dependent student is being educated away from the post but not in Canada at the elementary or secondary levels, the allowance for travelling expenses authorized for the parent at post shall be limited to the cost of the travelling expenses between the post and the employee's headquarters city.\n35.4.4 Where the postsecondary educational institution is in the employee’s headquarters city or last place of duty, the allowance for travelling expenses authorized for the parent at post shall be the cost of travel between the post and the location of the postsecondary educational institution in the employee’s headquarters city or last place of duty in Canada.\n35.4.5 Where the postsecondary educational institution is not in the employee’s headquarters city or last place of duty in Canada, the allowance for travelling expenses shall be the cost of travel between the post and the location of the postsecondary educational institution minus an employee’s share which will be based on the cost of the travelling expenses between the employee's headquarters city or last place of duty in Canada and the location of the postsecondary educational institution.\n35.4.6 Return travelling expenses for the parent at post will not be authorized where a legal guardian of the dependent student resides in Canada except as provided for in subsection 18.7.2 of FSD 18 – Special Family Separation Assistance.\n35.4.7 When the deputy head is satisfied that operational requirements or other circumstances prevent the parent from accompanying the student from the post to the student's school, return traveling expenses for the parent can be authorized, subject to subsections 35.4.1, 35.4.2, 35.4.3, 35.4.4, 35.4.5 and 35.4.6, providing that the travel takes place within five calendar days from the date of the student's departure from post.\n35.5 Shipment of Personal Effects\n35.5.1 Where an allowance for travelling expenses has been authorized under this directive, the deputy head may authorize an allowance for actual and reasonable costs of shipping the dependent student's personal articles provided:\n- the weight of such articles does not exceed the appropriate weight limitation for an accompanying dependant in accordance with Appendix B of FSD 15 – Relocation, in addition to the maximum allowable weight of accompanying baggage transported free of charge by the carrier; and\n- personal articles in excess of those transported free of charge by the carrier are transported by the most economical means.\n35.5.2 Where exceptional circumstances justify an exception to the weight limitations in accordance with subsection 35.5.1, the details shall be reported to the appropriate foreign service interdepartmental coordinating committee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-43",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 38 - Preventive Medical Services Expenses",
+    "marginal_note": "FSD 38 - Preventive Medical Services Expenses",
+    "part": "Part VI - Medical and related expenses",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThe employer wishes to ensure through preventive medical services that the general good health of employees and their dependants at posts outside Canada is maintained and that a tour of duty abroad will not have to be terminated because of the foreseeable or avoidable illness of an employee or dependant. Health Canada has been delegated authority to amend Appendix A – Schedule of Unhealthy Posts of this directive as and when required.\nDirective\n38.1 Application\n38.1.1 An employee and each dependant shall have the right, or may be required by the employer, to undergo chest x-ray examination, physical examination and laboratory or special examination or immunization as may be required, at the nearest place where suitable facilities exist as determined by the medical service provider as defined in FSD 2 – Definitions, and the results of such examinations shall be forwarded to the medical service provider if, the employee and/or dependant:\n- is residing at a post listed in Appendix A of this directive; or\n- is in full-time attendance at an educational institution away from the post and expenses are being paid pursuant to FSD 51 – Family Reunion.\n38.2 Preventive Medical Examinations\n38.2.1 The medical examinations referred to in section 38.1 and related hospitalization, if applicable, shall be administered in the manner prescribed by Health Canada, without charge to the employee, by a Canadian government facility, or by a private medical facility where the deputy head has authorized its use due to special circumstances or the absence of a Canadian government facility.\n38.2.2 Where medical examinations are administered pursuant to sections 38.1 and 38.3, the deputy head shall authorize:\n- payment of actual and reasonable medical expenses; and\n- payment of travelling expenses, where applicable.\n38.2.3 An assessment as to fitness for duty prepared by the medical service provider shall be submitted to the deputy head in respect of any medical examination administered pursuant to section 38.1. At the employee's request, the employer shall provide the employee with access to this assessment.\n38.3 Independent Medical Opinion\n38.3.1 Whenever a medical matter is at issue, the employee shall have the right to have a personal physician submit a written medical opinion to the medical service provider. Another assessment as to fitness for duty shall be submitted to the deputy head, taking into consideration the medical opinion of the employee's physician.\n38.3.2 On behalf of the employer, an independent written medical opinion which shall be taken into consideration in the assessment as to fitness for duty may be requested:\n- by the deputy head when the deputy head is not satisfied with the fitness for duty assessment provided in subsection 38.2.3 and a second written medical opinion has not been provided under subsection 38.3.1; or\n- by the medical service provider when it determines there is a significant variance between the written medical opinions provided in subsections 38.2.3 and 38.3.1.\n38.3.3 In making the decision concerning the assignment of an employee, the deputy head shall give consideration to the assessments as to fitness for duty submitted pursuant to subsections 38.2.3, 38.3.1 and 38.3.2.\n38.3.4 Where, after taking into account any assessment as to fitness for duty provided, the deputy head determines that an employee cannot be posted, or cannot continue an assignment abroad, the employee shall be so informed.\n38.4 Preventive Medical Expenses\n38.4.1 The deputy head may approve payment of the necessary expenses of immunizing an employee and dependant(s) against communicable disease, provided:\n- the immunization is recommended by Health Canada; and\n- such costs are not covered by local law.\n38.4.2 The deputy head may approve payment of the expenses incurred by an employee in securing preventive medicines, provided they have been prescribed by competent medical authority which is acceptable to the medical service provider.\n38.4.3 Where the deputy head determines that domestic help is required for security reasons, the deputy head may approve payment of the expenses of a medical examination, laboratory tests, chest x-rays and expenses of immunizing against communicable disease of the domestic help prior to employment and annually thereafter, provided:\n- the domestic help is one who is in regular contact with the employee or a dependant; and\n- such costs are not covered by local law.\n38.5 Paid Leave and Overtime\n38.5.1 Where it is necessary for a medical examination authorized under this directive to be conducted during normal working hours, the employee shall be considered to be on duty for the period required for such examination.\n38.5.2 Where an employee is required to undergo a medical examination authorized under this directive, and it is not possible to conduct such examination during scheduled working hours, the deputy head may authorize compensation for any overtime as provided for in the applicable collective agreement for the period required for such examination.\n38.6 Insurance Plan\n38.6.1 Expenses incurred by the employee pursuant to section 38.1 and subsections 38.3.1, 38.3.2, 38.4.1 and 38.4.2 shall not be a charge against the employee's health and hospitalization insurance plan.\n38.7 Unhealthy Posts\n38.7.1 For the purposes of this directive, the posts listed in Appendix A are classed as unhealthy on the advice of Health Canada.\n38.7.2 An unhealthy post is one where personnel are exposed to and may develop illnesses or diseases of a nature they would not develop or would be unlikely to develop in Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-44",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A - Schedule of Unhealthy Posts",
+    "marginal_note": "Appendix A - Schedule of Unhealthy Posts",
+    "part": "Part VI - Medical and related expenses",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nAbidjan, Ivory Coast Abuja, Nigeria Accra, Ghana Addis Ababa, Ethiopia Algiers, Algeria Amman, Jordan Ankara, Turkey Baghdad, Iraq Bamako, Mali Bandar Seri Begawan, Brunei Darussalam Bangalore, India Bangkok, Thailand Beijing, China Beirut, Lebanon Belgrade, Serbia Bogotá, Colombia Brasilia, Brazil Bridgetown, Barbados Bucharest, Romania Buenos Aires, Argentina Cairo, Egypt Caracas, Venezuela Chandigarh, India Chennai, India Chongqing, China Colombo, Sri Lanka Cotonou, Benin Dakar, Senegal Damascus, Syria Dar es Salaam, Tanzania Dhaka, Bangladesh Doha, Qatar Erbil, Iraq Georgetown, Guyana Guadalajara, Mexico Guangzhou, China Guatemala, Guatemala Hanoi, Vietnam Harare, Zimbabwe Havana, Cuba Ho Chi Minh City, Vietnam Hong Kong, China Islamabad, Pakistan Istanbul, Turkey Jakarta, Indonesia Johannesburg, South Africa Juba, Sudan Kabul, Afghanistan Kampala, Uganda Kandahar, Afghanistan Kathmandu, Nepal Khartoum, Sudan Kigali, Rwanda Kingston, Jamaica Kinshasa, Democratic Republic of Congo Kuala Lumpur, Malaysia Kuwait City, Kuwait Kyiv, Ukraine La Paz, Bolivia Lagos, Nigeria Lima, Peru Lusaka, Zambia Managua, Nicaragua Manila, Philippines Maputo, Mozambique Mexico City, Mexico Monterrey, Mexico Moscow, Russia Mumbai, India Nairobi, Kenya New Delhi, India Niamey, Niger Nur-Sultan, Kazakhstan (formerly Astana) Ouagadougou, Burkina Faso Phnom Penh, Cambodia Port-au-Prince, Haiti Port of Spain, Trinidad and Tobago Pretoria, South Africa Quetta, Pakistan Quito, Ecuador Rabat, Morocco Ramallah, West Bank Recife, Brazil Rio de Janeiro, Brazil Riyadh, Saudi Arabia San José, Costa Rica San Salvador, El Salvador Santiago, Chile Santo Domingo, Dominican Republic São Paulo, Brazil Seoul, South Korea Shanghai, China Taipei, Taiwan Tartu, Estonia Tegucigalpa, Honduras Tehran, Iran Tel Aviv, Israel Tripoli, Libya Tunis, Tunisia Ulaanbaatar, Mongolia Vientiane, Laos Wellington, India Yangon, Myanmar Yaoundé, Cameroon\nNotes:\n- Notwithstanding the provisions of section 107 of the Federal Public Sector Labour Relations Act , revisions to this Schedule shall not constitute a change in terms and conditions of employment for employees subject to the Foreign Service Directives.\n- Health Canada has the delegated authority to amend this Appendix as and when required.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-45",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 39 - Health Care Expenses",
+    "marginal_note": "FSD 39 - Health Care Expenses",
+    "part": "Part VI - Medical and related expenses",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive provides financial assistance to employees who incur health care expenses outside Canada which exceed those permissible under the Comprehensive Coverage of the Public Service Health Care Plan (PSHCP) and the Public Service Dental Care Plan (PSDCP), subject to certain conditions as specified in this directive.\nDefinitions\nNote: This definition only applies to this directive.\nDependant ( personne à charge ) means each dependant or dependent student as defined in FSD 2 – Definitions, respectively, who resides with the employee at the post, or is in full-time attendance at an educational institution outside of Canada.\nDirective\n39.1 Application\n39.1.1 Subject to the provisions of section 39.2, where expenses have been incurred for health care, drugs or dental treatment in respect of an employee and/or a dependant which are in excess of eligible expenses under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan, the deputy head may authorize reimbursement to the employee of the amount in excess, provided:\n- the employee pays the deductible share under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan or the share which would have been applicable for insurance under these plans;\n- the employee pays any co-insurance applicable under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan or the amount of co-insurance which would have been applicable for insurance under these plans;\n- the expenses involved have been incurred pursuant to consultation with a medical practitioner or dentist acceptable to the medical service provider; and\n- the employee submits a claim under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan within the time constraints of the plan.\n39.1.2 Where the treating physician certifies that a psychiatrist is not available at the post and therefore recommends treatment by a psychologist, the deputy head may authorize reimbursement of psychologist fees which may be in excess of the maximum amount reimbursable under the Public Service Health Care Plan (PSHCP).\n39.1.3 The health care referred to in this directive may include para-medical care and the services of medical and dental specialists, provided such services have been recommended pursuant to consultation with a medical practitioner or dentist acceptable to the medical service provider.\n39.1.4 The amount payable under section 39.1 shall not exceed the amount over and above that which the employee is eligible to receive as a participant in any other plan of health insurance, such as expenses incurred outside Canada while still covered by a provincial health insurance plan.\n39.1.5 Each mission shall compile a roster of qualified local medical practitioners and dentists whom personnel at the post may consult. The roster should include medical internists, obstetricians, pediatricians and general practitioners and dental general practitioners and specialists.\n39.1.6 Where a Health Canada physician certifies, and where the appropriate foreign service interdepartmental coordinating committee recommends that the treatment that occurred is consistent with the treatment which would have occurred within a hospital in Ontario, the deputy head may authorize reimbursement of a claim that has been denied by the Public Service Health Care Plan because services were not provided in a hospital. Exception is made for the services of a midwife and anesthesia services for which the deputy head may authorize the reimbursement of a claim that has been denied by the Public Service Health Care Plan without the recommendation of the appropriate foreign service inter-departmental coordinating committee.\n39.1.7 In claiming for excess hospital costs, an adjustment will be made where an employee has less than maximum coverage. For example, an employee incurs excess costs of $200 per day for semi-private hospital coverage and has Level I coverage which provides a benefit of $60 per day rather than Level III coverage which provides a benefit of $220 per day. The claim would be reduced by the difference between Level III and Level I coverage, that is, $160, and the employee would receive an adjusted amount of $200 minus $160, or $40.\n39.1.8 Where eligible dental expenses under the Public Service Dental Care Plan which are incurred outside Canada are higher than the fee for the same service as set out in the Ontario fee guide used under the Public Service Dental Care Plan, and employees must as a result pay a higher co-payment amount as defined in the Public Service Dental Care Plan, employees may submit a claim, for payment under this directive, for that portion of the co-payment amount which exceeds the amount which they would have been required to pay if the treatment had occurred in Ontario. For example, and assuming the deductible has been paid and reimbursement under the Plan is at 50%, if under the Ontario fee guide the eligible expense for a service is $400 (with the employee paying $200) and outside Canada the eligible expense is $600 for the same service (with the employee paying $300 for the co-payment), then the cost to the employee for the co-payment is $100 more than it would be had the service been rendered in Ontario. The employee could then claim $100 under this subsection. This would place the employee outside Canada in the same position as the employee in Ontario. The amount of $100 which is in excess of eligible expenses under the Public Service Dental Care Plan could be considered under subsection 39.1.1.\n39.1.9 Where a claim is denied under the Public Service Dental Care Plan because it is for treatment which was previously claimed, and the required time has not elapsed before another claim may be made, the deputy head may authorize reimbursement in such amount as may be recommended by the Administrator of the Plan to reflect the amount which would otherwise have been payable under the Public Service Dental Care Plan (PSDCP) as an initial claim, plus any excess dental costs identified by the Administrator of the Plan and payable under this directive. This provision is designed to provide for those necessary additional costs resulting from initial incompetent/inadequate treatment, where the employee is no longer at the location where the original treatment took place or, in the opinion of Mission administration, cannot obtain redress from the original practitioner.\n39.1.10 Where a claim for a vaccination which would be provided free of charge in Ontario is reimbursed by the Public Service Health Care Plan (PSHCP) and a co-payment for the vaccination is charged to the employee, the amount of the co-payment can be reimbursed under the provisions of this directive.\n39.2 Expenses Due to Conditions at Post\n39.2.1 Health care expenses incurred at post, on behalf of a dependant, are treated in accordance with subsection 39.2.2 should they be incurred because of:\n- an illness due to conditions at a location where the employee and/or a dependant is or has been residing and which is of a type, the incidence of which is greater than in Canada as determined by the medical service provider; or\n- an injury resulting from an event at a location where an employee and/or dependant is or has been residing, and which would not normally occur in Canada, or which gives rise to circumstances not experienced in Canada as determined by the medical service provider.\n39.2.2 The deputy head shall, in determining the amount of reimbursement payable, as a result of illness or injury in accordance with section 39.1, include for payment:\n- the deductible share attributable to the difference between single and family coverage under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan as applicable; and\n- the actual amount of co-insurance for which the employee was responsible under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan.\n39.2.3 In reviewing claims for payment pursuant to subsection 39.2.1, the deputy head shall seek and take into consideration the advice of Health Canada in order to confirm that the illness or injury is attributable to conditions at post.\n39.2.4 Where an employee's medical, hospital or dental care insurance under the Comprehensive Coverage of the Public Service Health Care Plan is exhausted by expenses incurred as a result of an illness or injury described in subsection 39.2.1, the deputy head shall authorize payment of the amounts that would have been paid under such plans until such time as the employee's normal coverage is re-established.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-46",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 41 - Health Care Travel",
+    "marginal_note": "FSD 41 - Health Care Travel",
+    "part": "Part VI - Medical and related expenses",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nAt a number of locations abroad, the standards of medical care and the extent of treatment facilities or specialist services are inadequate in comparison with those in Canada. Additionally, at several locations, while adequate health care/facilities exist, treatment costs are excessive. This directive is designed to ensure that an employee and/or dependant requiring health care for an acute medical condition or emergency medical condition or for accouchement have access to suitable health care facilities or services on a cost-effective basis as determined by the deputy head. Where an employee and/or dependant has travelled away from post under the provisions of this directive and the severity of the health situation results in the end of the assignment or the assignment ends during the health care travel, the provisions of FSD 15 – Relocation may be applied recognizing that the employee and/or dependant may not return to post.\nIssuance and verification procedures are found in FSD 70 – Allowances and Reporting Requirements.\nDefinitions\nNote: These definitions only apply to this directive.\nAcute medical condition ( condition médicale aiguë ) means an illness/injury with a rapid and abrupt onset requiring prompt treatment. It is in contrast to a chronic medical condition.\nChronic medical condition ( condition médicale chronique ) means a medical condition of long duration which may require on-going medical treatment. It is in contrast to an acute medical condition.\nDependant ( personne à charge ) means each dependant or dependent student, as defined in FSD 2 – Definitions respectively, who resides with the employee at the post, or is in full-time attendance at an educational institution outside of Canada.\nElective medical treatment/procedure ( traitement/intervention médical facultatif ) is defined as an investigation or treatment of a medical condition that is of a non-emergency nature and for which the normal provision of care can be planned with no expected detriment to the overall health or well-being of the employee and/or dependants.\nEmergency medical condition ( condition médicale urgente ) means a medical condition where the lack of provision of immediate health care is expected to have an impact on the health or well-being of the employee and/or dependants.\nRoutine medical examination (examen médical de routine) means a medical examination undertaken at pre-established intervals and not related to a change in the health status of the employee and/or dependants or a new or evolving medical condition not of an emergency/urgent nature which can be evaluated at a Canadian or equivalent medical centre during planned travel from the post. Examples include an annual physical examination or follow-up examination for a medical condition including a chronic medical condition, performed by any type of health care service provider.\nDirective\n41.1 Application\n41.1.1 This directive applies to the employee and/or dependant(s) as defined in this directive who require health care travel, when the deputy head determines health care is necessary for an acute medical condition, for an emergency medical condition or for accouchement; and\n- suitable health care facilities or services are not available locally; or\n- local treatment costs are excessive.\n41.1.2 This directive is not intended to facilitate routine medical examinations, appointments or treatments, including treatments for chronic medical conditions, or elective medical treatment/procedures. Employees and/or dependant(s) are responsible for scheduling appointments during planned travel away from the post if they do not have access to suitable medical facilities or services locally.\n41.1.3 The health care facilities or services referred to in this directive may include dental care, only for those posts listed in Appendix A of FSD 9 – Medical and Dental Examinations, and reasonable para-medical care.\n41.1.4 In determining whether health care travel is necessary subject to subsection 41.1.1, the deputy head shall seek the advice of a roster doctor as specified in subsection FSD 39.1.5 of FSD 39 – Health Care Expenses, the medical service provider as defined in FSD 2 – Definitions, or other qualified medical practitioner, as required.\n41.1.5 In assessing the suitability of health care facilities or services, the deputy head must take into account comparability with the standards of health care and the extent of treatment facilities or specialist services in Canada, the professional competency of medical practitioners, the quality of the post-operative care, cultural, social and political factors, as well as cost-effectiveness.\n41.1.6 Subject to subsections 41.1.4 and 41.1.5, where the deputy head approves health care travel, the deputy head shall authorize travel to the nearest suitable location, another suitable location, or Canada, subject to the specific circumstances of the case and cost-effectiveness, and shall approve expenses as outlined in this directive for:\n- an employee or dependant requiring health care travel; and\n- a young child who is obliged to accompany the parent requiring health care travel and/or another child subject to subsection 41.7.1 - Managerial Discretion; and\n- a person to accompany where the need is certified by a qualified medical practitioner.\n41.1.7 Subject to paragraph 41.1.6(b), when determining if expenses for accompanying dependent children should be authorized, the deputy head shall consider each case on its own merits taking into account such factors as the ages of the children and the availability and cost of child care services at the post.\n41.1.8 Where the need is certified by a qualified medical practitioner and, where the employee or a dependant is receiving inpatient treatment and it is either desirable or more economical to have the person who accompanied remain at the treatment centre for the duration of the treatment period, admissible expenses in accordance with section 41.2 shall be authorized.\n41.1.9 Travelling expenses may be paid for the person who accompanied to make a second trip to and from the treatment centre at the conclusion of the treatment period, where it is not necessary for the person to remain with the person being treated.\n41.1.10 Where an acute or emergency condition requires follow-up treatments as prescribed by appropriate medical authority, the provisions of this directive can be applied, subject to subsection 41.1.2.\n41.2 Admissible Expenses\n41.2.1 Subject to subsection 41.1.6, the deputy head shall authorize:\n- actual and reasonable travelling expenses as defined in FSD 2 - Definitions, including the lowest available airfare appropriate to a particular circumstance and/or itinerary, between the location of the employee or a dependant requiring health care, and the city where the treatment centre is located as determined by the deputy head;\n- accommodation in accordance with FSD 2 – Definitions, at the location of the treatment centre;\n- actual and reasonable expenses based on receipts for meals when in commercial accommodation only, at the location of the treatment centre. However, meals may not be claimed when in private accommodation;\n- one daily incidental expense allowance per family unit in accordance with the NJC Travel Directive at the location of the treatment centre; and\n- the cost of telephone calls in accordance with the NJC Travel Directive between the location of the person on health care travel and the family members at the employee’s post for the person receiving health care and for the person who accompanied and is not a family member. However, telephone calls may not be claimed where an incidental expense allowance is paid for travel within Canada or the continental U.S.A.\n41.3 Dependant Care\n41.3.1 The deputy head shall authorize payment of dependant care expenses in accordance with the provisions of the NJC Travel Directive.\n41.3.2 Where expenses for dependant care are incurred at a post, the maximum amount may be exceeded on the recommendation of the appropriate foreign service interdepartmental coordinating committee.\n41.4 Travel Leave\n41.4.1 Unless the deputy head otherwise directs, travel leave for the employee shall only be granted during normal working hours where it is not feasible for the employee to travel during non-working hours.\n41.5 Accouchement\n41.5.1 In cases of accouchement and subject to subsection 41.1.6, the deputy head shall also approve the payment of expenses as specified in section 41.2, both before and after the time of delivery where:\n- the common carrier approved by the deputy head to provide the most suitable and appropriate means of transportation places restrictions on the travel of the expectant mother or newborn infant; and/or\n- the visa or other re-entry regulations delay the return to the post; and/or\n- there is a medical requirement acceptable to the medical service provider.\n41.6 Medical Report\n41.6.1 When health care travel is authorized under this directive, a medical report from the attending physician acceptable to the medical service provider must be sent to the medical service provider as determined by the deputy head.\n41.6.2 Where Health Canada is the medical service provider, medical reports shall be sent to:\nPublic Service Occupational Health Program, Central Zone - NCR Clinic Specialized Health Services Directorate Corporate Services Branch Health Canada 171 Slater Street, 12 th Floor, P.L. 3712M Ottawa, ON K1A 0K9\nTel.: 1-855-312-1500 Fax: 613-990-9397\nE-mail: overseas.ncrclinic@hc-sc.gc.ca\n41.7 Managerial Discretion\n41.7.1 Notwithstanding the specific limitation prescribed in paragraph 41.1.6(b), the deputy head may exercise managerial discretion and authorize travel of a child, other than a young child, who is obliged to accompany the parent requiring health care travel.\n41.7.2 Notwithstanding the specific limitations prescribed in this directive, with the recommendation of the appropriate foreign service interdepartmental coordinating committee, the deputy head may authorize an additional amount to offset expenses which are incurred due to circumstances beyond the employee and dependants’ control such as quarantine requirements because of a public health measure.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-47",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 42 - Medical and/or Dental Expense Advance",
+    "marginal_note": "FSD 42 - Medical and/or Dental Expense Advance",
+    "part": "Part VI - Medical and related expenses",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nDoctors, dentists and hospitals may not be prepared to wait for payment from medical, dental or hospitalization insurance plans. Accordingly, where the employee can demonstrate eligibility for future reimbursement for health care or dental expenses, either from the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan or pursuant to the Foreign Service Directives, the employer will make an advance to the employee for the purpose of paying medical or dental expenses.\nThe intent of this directive is to provide an advance for admissible medical and dental expenses over $500 when the employee must pay the expenses at the time the treatment is received.\nDirective\n42.1 Application\n42.1.1 Where an employee incurs expenses for health and/or dental care and is eligible for reimbursement either from the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan or pursuant to the Foreign Service Directives, the deputy head may authorize an advance to the extent of such expenses. Such advances shall be authorized only:\n- where the advance is not less than $500; and\n- where, subject to subsections 42.1.5, 42.1.6 and 42.1.7, the employee agrees to repay the advance within six months; and\n- where the employee submits an estimate of costs from the doctor, dentist or hospital representing 90% of the advance requested; and\n- on condition that the employee undertakes in writing on the Medical and/or Dental Expense Advance form to endorse and remit to the Receiver General for Canada any cheque issued by the underwriters or by the employer under the provisions of another foreign service directive in reimbursement for the medical or dental expenses for which the advance was authorized; and\n- in the case of an advance for dental expenses for dependants not covered by the Public Service Dental Care Plan (PSDCP), employees may be asked to provide proof of coverage.\n42.1.2 In order to protect employees from exchange rate fluctuations, advances may be calculated and reimbursed in Canadian dollars or in some other currency, where this is the currency used in all of the following:\n- the estimate of costs from the health care provider submitted by the employee in support of the medical/dental expense advance;\n- the payment for services for which the advance was approved; and\n- the reimbursement of the employee's claim of insurance.\n42.1.3 An employee shall not be eligible for an advance for medical expenses incurred following relocation to Canada when the employee's provincial insurance plan has been reinstated or when the doctor, hospital or other health care facility is prepared to await settlement from the employee's provincial or other medical insurance plan.\n42.1.4 Except as provided in subsection 42.1.7, where, for any reason, any cheque issued by the Plan Administrator or by the employer under the provisions of another foreign service directive in reimbursement for the medical or dental expenses for which the advance was authorized is not endorsed and remitted to the Receiver General for Canada by the employee, such advance shall be repaid upon receipt of such settlement.\n42.1.5 Except as provided in subsection 42.1.7, where an employee who has received settlement from the Plan Administrator or from the employer, fails to repay any outstanding portion of the advance within 60 days of the date(s) on which the settlement cheque(s) were issued, such outstanding portion of the advance shall be subject to recovery pursuant to the relevant provisions of the Financial Administration Act .\n42.1.6 Except where provided in subsection 42.1.7, where an advance has been authorized under this directive, the employee shall ensure that a claim under the Comprehensive Coverage of the Public Service Health Care Plan or the Public Service Dental Care Plan is submitted as soon as possible, notwithstanding the time requirements that the plans have in place for accepting claims. In the event that a claim is rejected under the plan because of lateness, the employee may not claim under FSD 39 – Health Care Expenses and shall be responsible for full repayment of the advance, which shall be subject to recovery pursuant to the relevant provisions of the Financial Administration Act .\n42.1.7 An extension of the repayment period may be granted where the deputy head is satisfied that exceptional circumstances beyond the reasonable control of the employee prevent an employee from repaying the advance granted pursuant to subsection 42.1.1 within the required period.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-48",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 44 - Holidays",
+    "marginal_note": "FSD 44 - Holidays",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive provides employees with the same number of paid holidays that they would be entitled to if they were serving in Canada. Furthermore, the deputy head may approve the substitution of local holidays for holidays designated in Canada for the employee.\nDirective\n44.1 Application\n44.1.1 An employee is entitled to the same number of designated holidays with pay per calendar year as would apply under a collective agreement or other appropriate authority for service in Canada.\n44.1.2 Notwithstanding the provisions of a collective agreement or other appropriate authority for service in Canada, the deputy head may substitute another holiday for a designated holiday to which the employee would be entitled in Canada, where that designated holiday is not recognized as a general holiday at the post.\n44.1.3 Where an employee serves at more than one location during a calendar year, the deputy head shall further adjust the designated holidays at post for that employee to ensure that such employee is granted the same number of designated holidays for the calendar year as are provided in a collective agreement or other appropriate authority for service in Canada.\n44.1.4 Where a holiday at the post falls on a day of rest for the employee, or where the employee is required to work on a holiday at the post, compensation or leave of absence with pay shall be authorized in accordance with the employee's collective agreement or other appropriate authority for service in Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-49",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 46 - Post Leave Option",
+    "marginal_note": "FSD 46 - Post Leave Option",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive provides an employee with an optional benefit of ten days of Post Leave per year, in lieu of the provisions for a Post Specific Allowance under section 56.11 of FSD 56 – Foreign Service Incentive Allowances. Unless specifically requested, employees will receive the Post Specific Allowance rather than Post Leave.\nDirective\n46.1 Application\n46.1.1 An employee shall have the choice of electing for Post Leave, as outlined under this directive, or a Post Specific Allowance under section 56.11 of FSD 56 – Foreign Service Incentive Allowances, but not both. Unless Post Leave is specifically requested, an employee shall receive the Post Specific Allowance.\n46.1.2 To request a change from a Post Specific Allowance to Post Leave, or vice-versa, employees shall inform their headquarters FSD Administrator, in writing, two months prior to the date of the desired change. Employees may change their election no more than once per year.\n46.1.3 The deputy head shall grant Post Leave to an employee under the same conditions as vacation leave would be granted for the employee's occupational group, except that:\n- Post Leave credits are available for use at post, are portable between posts, and may be used in conjunction with relocation travel from post;\n- the total accumulation of Post Leave credits at any time shall not exceed 40 days; when this maximum is reached, the employee will automatically receive the Post Specific Allowance under section 56.11 of FSD 56 – Foreign Service Incentive Allowances, until such time as the employee reduces Post Leave credits below 40 days and again elects for the provisions of this directive for Post Leave;\n- on request, an employee may receive cash payment for any or all accrued Post Leave credits, on the basis of salary in effect on the date the request is made; and\n- Post Leave credits shall be cashed out on the employee's return to Canada, on the basis of salary in effect on the date of the employee's return to duty in Canada.\n46.1.4 Where an employee elects for Post Leave, credits shall be accumulated at the rate of 10/12 of a day for each completed month of service at a post, as defined in FSD 2 – Definitions, until:\n- completion of an employee's tour of duty (or tours of duty, in the case of cross-posting), to a maximum of 40 days; or\n- the last day of the month following two months' notification by the employee to change from Post Leave (FSD 46) to a Post Specific Allowance (section 56.11 of FSD 56).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-50",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 47 - Leave for Post-Attributable Illness or Injury",
+    "marginal_note": "FSD 47 - Leave for Post-Attributable Illness or Injury",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive recognizes that an employee who is on assignment abroad may be absent from work due to an illness which is not endemic to Canada or an injury that would not normally occur in Canada and provides for leave taken for medical reasons (physical and/or psychological) as a result of a post-attributable illness or injury to not be charged to an employee's leave credits.\nDirective\n47.1 Application\n47.1.1 Where the medical service provider determines that an illness is not endemic to Canada, the deputy head may authorize leave for post-attributable illness, taking into account employer-supported programs.\n47.1.2 Where the medical service provider determines that an injury gives rise to circumstances not normally experienced in Canada, the deputy head may authorize leave for absences due to the injury for a period which is in excess of that which would normally be incurred in Canada, taking into account employer-supported programs.\n47.1.3 The provisions of subsections 47.1.1 and 47.1.2 shall apply regardless of the location of the employee's place of assignment at the time of absence.\n47.1.4 Other absences due to illness or injury not covered by this directive are subject to the provisions of the appropriate collective agreement or applicable regulations.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-51",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 48 - Other Leave",
+    "marginal_note": "FSD 48 - Other Leave",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Directive\n48.1 Application\n48.1.1 The deputy head may grant more leave for family-related responsibilities or bereavement than a collective agreement or other authority permits for a similar situation if, in the opinion of management, its occurrence at a post imposes hardship beyond that which would occur in Canada. However, not more than eight additional days may be granted under this directive in respect of any one circumstance.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-52",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 49 - FSD Travel Bank",
+    "marginal_note": "FSD 49 - FSD Travel Bank",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive specifies the conditions which apply for the FSD Travel Bank, whereby the amounts relating to the following travel allowances, as applicable, are provided to employees for their use while on assignment abroad: FSD 50 – Post Travel Assistance, FSD 51 – Family Reunion and FSD 56.11 – Post Specific Allowance.\nThe provisions relating to the use of each allowance are specified in each directive and the provisions relating to the issuance and verification procedures are found in FSD 70 – Allowances and Reporting Requirements.\nDirective\n49.1 Post Travel Assistance\n49.1.1 An employee is eligible to receive an allowance under FSD 50 – Post Travel Allowance as specified in FSD 50 – Post Travel Allowance. Upon arrival at post, the amount of the allowance for the employee and eligible dependants will be added to the FSD Travel Bank.\n49.1.2 Where a new dependant arrives at post and there is an entitlement to a Post Travel Allowance for the dependant, the amount of the allowance will be added to the FSD Travel Bank.\n49.1.3 The employee is responsible for certifying the use of the allowance after the travel has occurred as outlined in subsection 70.4.1.\n49.1.4 Once the certification of the allowance has been approved, and where the employee is entitled to a subsequent post travel allowance, the amount of the subsequent allowance for the employee and eligible dependants will be added to the FSD Travel Bank.\n49.2 Family Reunion\n49.2.1 An employee may be entitled to receive an allowance under FSD 51 – Family Reunion when conditions outlined in FSD 51 are met. Upon arrival at post, the amount of the allowance for the employee’s dependants will be added to the FSD Travel Bank for the initial period of September 1 to August 30 or as specified in subsection 51.1.1.\n49.2.2 The employee must use the allowance for the number of trips allowable for each eligible dependant.\n49.2.3 Family reunion normally occurs at post. Prior approval from the deputy head is required for family reunion to occur away from the post, subject to section 51.11.\n49.2.4 The employee is responsible for certifying the use of the allowance after the travel has occurred for each dependant as outlined in FSD 70.4.1.\n49.2.5 Once the certification of the allowance has been accepted, and where the employee is entitled to family reunion travel for another year or portion thereof, the amount of the subsequent allowance for the eligible dependants will be added to the FSD Travel Bank.\n49.3 Post Specific Allowance\n49.3.1 An employee is eligible to receive an allowance under FSD 56.11 – Post Specific Allowance unless the employee has opted for FSD 46 – Post Leave Option. Upon arrival at post, the pro-rated amount of the allowance for the period ending May 31 st will be added to the FSD Travel Bank.\n49.3.2 By June 30 th of every year, the full amount of the allowance will be added to the FSD Travel Bank based on the rate which comes into effect on June 1 st , provided the employee’s assignment will extend the full year.\n49.3.3 Where the assignment will not extend the full year, a pro-rated amount of the allowance will be added to the FSD Travel Bank based on the expected end of assignment date. Adjustments will be made as required based on the first compensation day following the employee's last day on duty at the post.\n49.3.4 The employee is not required to certify the use of the allowance.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-53",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 50 - Post Travel Assistance",
+    "marginal_note": "FSD 50 - Post Travel Assistance",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive recognizes that it is in the interest of both management and employees that employees and their families have access to an allowance for Post Travel Assistance to visit Canada and/or travel away from the post during each posting, with more frequent travel provisions for employees at more difficult posts.\nIssuance and verification procedures are found in FSD 70 – Allowances and Reporting Requirements.\nDirective\n50.1.1 An employee and any dependant normally residing with the employee at a post, including primary and secondary school students who are being educated away from the post but not in Canada under the provisions of section 34.5 of FSD 34 – Education Allowances where educational facilities at the post are not compatible, shall be entitled to an allowance for Post Travel Assistance (PTA) to assist them in travelling from:\n- posts which are not listed in Appendix B of FSD 58 – Post Differential Allowance, once per tour of duty (including any extension), of three years or more; where an employee is assigned to a non-hardship post for a period of less than three years, such an employee shall only be entitled to an allowance at the end of the posting in accordance with subsection 50.4.1;\n- posts at Levels I and II in Appendix B of FSD 58 – Post Differential Allowance, once per two-year tour of duty plus one allowance for each additional year beyond two years;\n- posts at Levels I and II in Appendix B of FSD 58 – Post Differential Allowance, twice per three-year tour of duty, plus one allowance for each additional year beyond three years;\n- posts at Levels III, IV and V in Appendix B of FSD 58 – Post Differential Allowance, once for each year for the number of years of the tour of duty, plus one allowance for each additional year beyond the normal tour of duty.\n50.1.2 An employee and each eligible dependant shall use the allowance for travel on one or more trips outside the post.\n50.1.3 Where a PTA is authorized, dependants do not have to travel together or with the employee.\n50.1.4 All travel entitlements under this directive may be taken at any time during a posting, but all such travel entitlements automatically lapse on the termination of each posting.\n50.1.5 Where assistance has been authorized in accordance with FSD 18 – Special Family Separation Assistance, the allowance authorized under subsection 50.1.1 may be used by the employee and all the employee's dependants for certification under FSD 70 – Allowances and Reporting Requirements.\n50.1.6 Where a dependant is being educated away from the post but not in Canada under the provisions of section 34.5 of FSD 34 – Education Allowances where educational facilities at the post are not compatible, the allowance authorized under subsection 50.1.1 may be used for travel from the educational facility, including field trips which may not be otherwise covered under FSD 34 – Education Allowances.\n50.2 Employee-Couple\n50.2.1 This directive shall apply to each employee of an employee-couple. However, when both employees are at the same post, where a dependant is eligible for travel under this directive, only one employee may claim the entitlements under this directive for each dependant.\n50.3 Calculation and Certification of Allowance\n50.3.1 Where travel is authorized under subsection 50.1.1 and/or 50.4.3, the deputy head shall authorize a non-accountable allowance which is subject to certification and possible verification as outlined in FSD 70 – Allowances and Reporting Requirements.\n50.3.2 The allowance shall be established in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives for FSD 50 – Post Travel Assistance and section 56.11 - Post Specific Allowance effective June 1 st of each year as published in Appendix B of FSD 56 – Foreign Service Incentive Allowances to be equivalent to:\n- 80% of an unrestricted full economy airfare for return travel from the employee's post to the headquarters city; or\n- where there is no unrestricted full economy airfare for all or a portion of the journey, 100% of the highest available economy class airfare.\n50.3.3 Employees are required to certify that 75% of the allowance is spent on travel and travel-related expenses, including transportation, accommodation, meals and incidental travel expenses such as tours, entry fees etc. Certification is required on completion of the last travel or at the end of the posting, whichever is earlier, in accordance with FSD 70 – Allowances and Reporting Requirements. Pursuant to the provisions of section 70.4, employees must retain evidence of travel and may be required to demonstrate that the allowance has been used for the purpose intended.\n50.4 Deferred Relocation Travel\n50.4.1 In addition to the travel entitlements specified in subsection 50.1.1, an employee and any dependant normally residing with the employee at the post, including primary and secondary school students who are being educated away from the post but not in Canada under the provisions of section 34.5 of FSD 34 – Education Allowances where educational facilities at the post are not compatible, may request to travel between the post and the headquarters city, on the termination of each posting in accordance with section 15.3 of FSD 15 – Relocation.\n50.4.2 The employee does not have the option of deferring relocation travel under section 15.3 of FSD 15 – Relocation.\n50.4.3 The deputy head has the right to defer an employee's relocation travel to the headquarters city under section 15.3 of FSD 15 – Relocation for operational reasons. In such a case, the employee shall have one additional PTA under this directive for travel to the headquarters city during the new posting. This travel to the headquarters city must be identified on the FSD 70 Travel Certification form for FSD 50.\n50.4.4 Travel authorized under section 50.4 on termination of posting may only be authorized in conjunction with relocation travel under FSD 15 – Relocation and does not apply to situations of posting extension.\n50.5 Leave\n50.5.1 When the employee travels under subsection 50.1.1 of this directive, there is no minimum number of compensation days of leave with pay which must be taken.\n50.5.2 Employees are expected to travel during non-working hours; however, where travel is during working hours, the employee shall be charged the appropriate leave. An exception is made when travel is not possible during non-working hours (for example, all international flights are scheduled for morning, mid-week departures). In such exceptional situations, the deputy head shall grant an employee travel leave for a period sufficient to reach the destination of the travel. This period shall not exceed the travelling time by air required for a journey between the post and headquarters city.\n50.6 Additional Shipment of Goods\n50.6.1 An employee authorized to travel under this directive who is returning to a Level III, IV or V hardship post may arrange for the shipment of additional personal and household goods as an extension of the provisions of sections 15.13 to 15.15 of FSD 15 – Relocation. The employee will be entitled to either one piece of accompanied excess baggage per eligible traveller or one air shipment not to exceed 20 kilograms for the employee and for each accompanying dependant.\n50.6.2 The cost shall be limited to the lesser cost of either air cargo or accompanied excess baggage, as determined by the deputy head on the basis of the employee's weight entitlement for shipment from the employee's headquarters city to the employee's post at the time travel is taken.\n50.6.3 Such shipment may originate from one or more locations where such locations must be on the return routing to the post and must relate to the period of travel.\n50.6.4 An employee may claim the cost of charges for customs duties, taxes and/or clearance charges imposed by the host country on the air cargo/accompanied excess baggage.\n50.6.5 An employee is responsible for any demurrage or similar charges incurred as a result of fault, choice or negligence of the employee or dependant and for local transportation costs at the points of origin and destination of the shipment.\n50.7 Temporary Duty\n50.7.1 Where an employee travelling under the provisions of this directive is accompanied by a dependant and is instructed to report for temporary duty during the period of authorized travel, the deputy head may authorize the payment of the reasonable and actual living expenses for the period of temporary duty for a dependant who accompanies the employee, in accordance with section 15.11 of FSD 15 – Relocation.\n50.8 Change in Family Size\n50.8.1 Where a dependant arrives at post following the issuance of the allowance and the dependant meets the definition of normally residing with the employee at post as defined in FSD 2 – Definitions, an additional allowance may be added to the FSD Travel Bank. Where a dependant departs the post prior to the completion of the assignment, all or a portion of the allowance issued for that dependant may be recovered by the deputy head. Such recovery action may be waived when, in the opinion of the deputy head, there are extenuating circumstances beyond the control of the employee.\n50.9 Change in Post Rating Level\n50.9.1 Where the frequency of PTA changes as a result of a reduction in a post's Post Differential Allowance level under FSD 58 – Post Differential Allowance, this change shall not affect an employee at the post on the effective date of the reduction for the duration of the current tour of duty.\n50.9.2 Where the frequency of PTA changes as a result of an increase in a post's Post Differential Allowance level under FSD 58 – Post Differential Allowance, this change shall only affect an employee at the post on the effective date of the increase where the employee has approximately 12 months remaining in the tour of duty.\n50.10 Early Termination\n50.10.1 In cases of early termination of posting at the initiation of the employee or resignation before the end of the employee's tour of duty at a post, all or a portion of the allowance may be recovered by the deputy head. Such recovery action may be waived when, in the opinion of the deputy head, there are extenuating circumstances beyond the control of the employee. (See related provisions FSD 15.26 and FSD 15.27 of FSD 15 – Relocation.)\n50.11 Managerial Discretion\n50.11.1 Notwithstanding the specific limitations prescribed in subsection 50.1.1 of this directive, when the deputy head is of the opinion that the full year is not completed as a result of operational requirements which are beyond the employee’s control, the deputy head may pro-rate the allowance for the employee and any dependants who relocated at the same time as the employee.\n50.11.2 Notwithstanding the specific limitations prescribed in subsection 50.1.1 of this directive, when the deputy head is of the opinion that employees and/or dependants who are subject to the provisions of FSD 64 – Emergency Evacuation and Loss should be authorized to use the allowance provided under this directive to travel away from the evacuation location in lieu of from the post, the deputy head may authorize the use of the allowance issued from the employee’s post for travel.\n50.11.3 Notwithstanding the specific limitations prescribed in subsection 50.1.1 of this directive, in exceptional circumstances and with the recommendation of the appropriate foreign service interdepartmental coordinating committee, the deputy head may authorize the use of the allowance provided under this directive for expenses incurred at the post in lieu of away from the post.\n50.11.4 Where travel occurs during an emergency evacuation, travel must occur away from the post and from the evacuation location. Expenses covered under FSD 64 – Emergency Evacuation and Loss cannot be used to certify the use of FSD 50 – Post Travel Assistance.\n50.11.5 Notwithstanding the specific limitations prescribed in this directive, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, the deputy head may authorize an additional amount to offset expenses which are incurred due to circumstances beyond the employee and dependants’ control such as quarantine requirements because of a public health measure.\n50.11.6 Where managerial discretion is exercised:\n- the allowance is subject to the same conditions as a full allowance; and\n- the details shall be reported to the appropriate foreign service interdepartmental coordinating committee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-54",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 51 - Family Reunion",
+    "marginal_note": "FSD 51 - Family Reunion",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nTo minimize the separation in families, where such separation is directly caused by the employee being assigned to a post, the employer provides for telephone calls and for reunion of families at public expense at least once a year.\nThe entitlement for family reunion travel under FSD 18 – Special Family Separation Assistance supersedes the provisions of this directive.\nFamily reunion travel provisions are summarized in Appendix A of this directive.\nDirective\n51.1 Application\n51.1.1 Entitlements under this directive shall be determined on the basis of a 12-month period commencing on September 1 st of each year, except for travel under section 51.9 by a dependant of an employee who has accepted an assignment on an unaccompanied basis, where entitlements shall be determined on the basis of the 12-month period commencing on the date of the employee's arrival at the post.\n51.1.2 In determining family reunion travel entitlements for periods of less than 12 months of service, the deputy head shall take into consideration the date of arrival of the employee at the post in relation to the academic year and the completed months of service as defined in FSD 2 – Definitions. For example, where travel is twice per 12-month period, the academic year is September 1 st to August 31 st and the employee is posted in January, travel would normally be authorized once, during the long school holiday recess, before the commencement of the first full 12-month period on September 1 st .\n51.1.3 Where travel is permissible under sections 51.4, 51.5, 51.6, 51.7, 51.8 or 51.10 for the same child, the total number of trips which may be authorized in a 12-month period shall not exceed four trips.\n51.2 Employee-Couple\n51.2.1 Subject to sections 51.1, 51.3 and 51.11, the deputy head may provide a non-accountable family reunion travel allowance to an employee or to one employee of an employee-couple, for the purpose of family reunion travel.\n51.2.2 Where an employee-couple accept assignments at different posts, the deputy head may authorize a family reunion travel allowance as follows:\n- up to two trips in a 12-month period for travel between posts, where either employee, including a dependent child residing with one employee of the employee-couple, may use the entitlement to travel to the post of the other employee; and\n- up to three trips in a 12-month period for travel by the child/student travelling to either post, which would otherwise have been authorized under sections 51.4, 51.5, 51.6 or 51.7 from the location of the child/student to either post.\n51.2.3 Where travel is in lieu of travel under section 51.4, for a child at the elementary or secondary school level in Canada, two trips must be for the purpose of family reunion with the employee-couple.\n51.2.4 Where travel is in lieu of travel under sections 51.5, 51.6 or 51.7, travel must be for the purpose of family reunion with the employee-couple.\n51.2.5 Travel for a child/student under section 51.2 is subject to the age and cost limitations as prescribed in sections 51.4, 51.5, 51.6, 51.7 or 51.8 as applicable.\n51.3 Family Reunion Travel Allowance\n51.3.1 Throughout this directive, the allowance for family reunion travel shall reflect:\n- the lowest available airfare appropriate to a particular itinerary, including APEX, charters and other reduced or discounted fares, for the most direct routing between the post and either the location of the dependant or the headquarters city, as applicable; and\n- an amount for local transportation costs to and from airports at the points of departure and/or destination; and\n- an amount to cover the expense for the first two checked pieces of baggage when the airline charges a fee; and\n- an amount to cover the expenses for meals, accommodation and local transportation to and from the airport for a necessary stopover, where it is not possible or practicable to arrange an itinerary which will permit continuing travel to the approved destination, when authorized in advance by the deputy head.\n51.3.2 In determining the amounts under subsection 51.3.1, the following criteria apply:\n- discount and reduced fares shall be selected prior to full fare economy where these rates are available; significant savings can be realized if flights are booked as far in advance as possible; employees are expected to make travel arrangements at least four to six weeks in advance of travel; unless there is a reason acceptable to the deputy head, full-fare economy shall not be authorized; and\n- where more than one rate is available for the same standard of air travel, depending on whether the ticket is purchased in Canada or at the post, the most economical airfare rate shall be used; and\n- where the employee purchases restricted tickets in advance to obtain a reduced fare, the employer will reimburse the cost of the fee necessary to change the ticket, should it be necessary to change the dates of travel for reasons beyond the reasonable control of the employee; and\n- if the dependant or employee prefers to drive, the family reunion travel allowance shall be based on the lower kilometric/mileage rate as defined in FSD 2 – Definitions for return travel between the location of the dependant and the post, up to the cost of the lowest available airfare determined in accordance with this section; and\n- where the costs are not known for the expenses specified in paragraph 51.3.1(b), (c) or (d), a supplementary allowance may be issued.\n51.3.3 Subject to 51.4.2(b), a minimum amount of time is not required between trips. Where the dependant’s status changes during the 12-month period, the deputy head may recover funds, as applicable.\n51.4 Dependent Student Travelling to Post – Elementary and Secondary Level\n51.4.1 A non-accountable family reunion travel allowance may be authorized by the deputy head for three return trips in a 12-month period for a dependent student who is in full-time attendance at a school where an education allowance is paid under FSD 34 – Education Allowances, for travel between the location of the student and the post, when the dependant is being educated:\n- in Canada at the elementary or secondary level; or\n- away from the post at the secondary level because schools at the post are not compatible.\n51.4.2 With respect to subsection 51.4.1:\n- the last year of entitlement shall be the 12-month period commencing September 1 st in which the 21 st birthday occurs; and\n- one of the trips must be taken during the long school holiday recess.\n51.5 Dependent Student Travelling to Post – Postsecondary Level – 21 Years Old or Younger\n51.5.1 A non-accountable family reunion travel allowance may be authorized by the deputy head for two return trips in a 12-month period for a dependent student who is in full-time attendance at a postsecondary educational institution, for travel between the location of the student and the post, up to the cost of travel between the headquarters city and the post for travel from Canada, or between the post and the headquarters city for travel from outside Canada, where the last year of entitlement shall be the 12-month period commencing September 1 st in which the 21 st birthday occurs.\n51.6 Dependent Student Travelling to Post – Postsecondary Level – 22 or 23 Years Old\n51.6.1 A non-accountable family reunion travel allowance may be authorized by the deputy head for one return trip in a 12-month period for a dependent student who:\n- is over the age of 21 but who has not yet attained 24 years of age; and\n- is in full-time attendance at an educational institution that has been approved by the deputy head, and is attending a recognized educational program, which could include work assignments between scheduled courses of instruction (e.g. co-op program).\n51.6.2 With respect to subsection 51.6.1, the allowance shall cover expenses incurred for travel between the location of the student and the post, up to the cost of travel between the headquarters city and the post for travel from Canada, or between the post and the headquarters city for travel from outside Canada.\n51.6.3 The last year of entitlement under subsection 51.6.1 shall be the 12-month period commencing September 1 st in which the 23 rd birthday occurs.\n51.7 Child Travelling to Post – Not a Dependent Student\n51.7.1 For the purpose of subsections 51.7.2 and 51.7.3, a child means the child of an employee, spouse, or common-law partner who:\n- is not a dependent student;\n- does not reside with the employee at the post; and\n- normally resides, and is in a dependent relationship with the employee, spouse, or common-law partner in Canada.\n51.7.2 A non-accountable family reunion travel allowance may be authorized by the deputy head for two return trips in a 12-month period, if the child has not yet attained 19 years of age, for travel between the location of the child and the post, up to the cost of travel between the headquarters city and the post for travel from Canada, or between the post and the headquarters city for travel from outside Canada, where the last year of entitlement shall be the 12-month period commencing September 1 st in which the 18 th birthday occurs.\n51.7.3 A non-accountable family reunion travel allowance may be authorized by the deputy head for one return trip in a 12-month period, if the child is over the age of 18 but has not yet attained 22 years of age, for travel between the location of the child and the post, up to the cost of travel between the headquarters city and the post for travel from Canada, or between the post and the headquarters city for travel from outside Canada, where the last year of entitlement shall be the 12-month period commencing September 1 st in which the 21 st birthday occurs.\n51.8 Child with Special Needs\n51.8.1 Where travel is by a dependent child with a mental or physical disability, including a dependent adult child as defined in FSD 2 – Definitions, and the airline will not accept the child to travel unaccompanied or the child cannot travel unaccompanied, or where the child is under 13 years of age, one of the trips available each year under sections 51.4, 51.5, 51.6 and 51.7 may be used for a person to accompany the child.\n51.8.2 Where a dependent child, including a dependent adult child as defined in FSD 2 – Definitions, with special needs is receiving care and/or training at or from an institution in Canada, by reason of a mental or physical disability, and travel in respect of that child has not been authorized during the preceding 12-month period under this directive, and neither parent has travelled to Canada under this directive with respect to another child, the deputy head shall authorize a family reunion allowance for actual and reasonable return travelling expenses between the employee's post and the location of the child, minus return travelling expenses between the location of the child and the headquarters city as follows:\n- twice a year for the employee and/or the employee's spouse or common-law partner (i.e. the employee and spouse or common-law partner cannot claim four individual trips by travelling separately); or\n- twice a year for a child with special needs and a person to accompany; or\n- once a year for the employee and/or the employee's spouse or common-law partner and once a year for a child with special needs and a person to accompany.\n51.8.3 Where one or both parents has/have travelled to Canada under this directive with respect to another child, this would count as one trip, as they would be expected to visit the child with special needs, including a dependent adult child as defined in FSD 2 – Definitions, at the same time. This would reduce the travel entitlement under this directive by one trip.\n51.9 Family Reunion for Unaccompanied Employees\n51.9.1 Subject to FSD 18 – Special Family Separation Assistance, unless otherwise specified in this section, where the employee’s dependants are not at post, the deputy head may authorize up to two trips per 12-month period for the dependants of that employee, as follows:\n- where the employee has accepted the assignment on an unaccompanied basis as defined in FSD 2 – Definitions, dependants have been relocated to another location under section 15.31 of FSD 15 – Relocation, the family reunion travel allowance shall be for return travel between the post and the location of the separated dependants;\n- where paragraph 51.9.1(a) does not apply, the family reunion travel allowance shall be for travel: between the post and the location of the separated dependants, up to the cost of travel between the post and the headquarters city; or between the location of the separated dependants and the post, up to the cost of travel between the headquarters city and the post, as applicable.\n51.10 Visiting under a Custody Arrangement\n51.10.1 Where a custody agreement is in place or where the child has not yet attained 22 years of age and there is no custody agreement because of the child's age, the deputy head may authorize payment of a family reunion travel allowance in accordance with this section.\n51.10.2 Travel under this section shall not exceed the frequency of travel permissible under sections 51.4, 51.5, 51.6 or 51.7.\n51.10.3 In applying subsections 51.10.6 and 51.10.7, where the location of the child's other parent is at a post outside Canada, and that parent is an employee, spouse, or common-law partner subject to the Foreign Service Directives, the family reunion travel allowance shall not be reduced to reflect the cost of travel between the child's other parent and the employee's headquarters city.\n51.10.4 In applying subsection 51.10.8, where the location of the child is at a post outside Canada with a parent who is an employee, spouse, or common-law partner subject to the Foreign Service Directives, the family reunion travel allowance shall not be reduced to reflect the cost of travel between the location of the child and the employee's headquarters city.\n51.10.5 In determining the employee's share of travelling expenses, the deputy head shall take into consideration the type and mode of transportation used, for example:\n- where travel is on an excursion ticket, the employee's share shall be based on excursion rates;\n- where travel for which the employee is responsible is in excess of 800 kilometres from the employee's headquarters city, Canadian airfare rates in effect on the date travel commences shall be used; or\n- where travel for which the employee is responsible is within 800 kilometres of the employee's headquarters city, the lesser of Canadian bus or rail costs shall be used.\n51.10.6 Where the employee, spouse, or common-law partner is responsible for travel for a dependent child, who is residing with the employee at the post or who is a dependent student as defined in FSD 2 – Definitions, to visit the other parent, a family reunion travel allowance may be authorized for up to two round trips in a 12-month period, less the cost of travel, if any, between the location of the child's other parent and the employee's headquarters city.\n51.10.7 In applying subsection 51.10.6, where the child is residing with the employee at the post and, where the best interests of the child would be met by reunion at the post with the child's other parent, such travel for the child's other parent for return travel only to the post, in lieu of travel by the child for reasons such as the age of the child, the child has a mental or physical disability, or special circumstances based on the recommendation of a health or education specialist, may be approved by the deputy head at the request of the employee, where the deputy head is satisfied that the intent of family reunion is best met at the employee's post.\n51.10.8 A family reunion travel allowance may be authorized for a child of the employee, spouse, or common-law partner, who does not qualify as a dependant under FSD 2 – Definitions for the sole reason that the child does not normally reside with the employee, spouse, or common-law partner, but the latter has visiting privileges with the child under the terms of a custody agreement, for up to two trips per 12-month period, from the location of the child to the employee's post, less the cost of travel, if any, between the location of the child and the employee's headquarters city.\n51.10.9 Where travel is permissible under subsections 51.10.6 and 51.10.8 for the same child, the total number of trips which may be authorized in a 12-month period shall not exceed two trips.\n51.10.10 Where travel is by a dependent child with a mental or physical disability and the airline will not accept the child unaccompanied, or where the child is under 13 years of age, one of the round trips available under this section may be used during the applicable 12-month period for a person to accompany the child.\n51.11 Family Reunion Away from Post\n51.11.1 While it is expected that family reunion will normally occur at the employee's post, at the employee's request and where the deputy head is satisfied that the intent of a family reunion is best met, a family reunion travel allowance may be authorized for a return trip between the post and the location of the child, student, spouse, or common-law partner, or the headquarters city, up to the total travelling expenses that would have been incurred for the travel to post by all eligible dependants/children under the applicable provisions of this directive, as applicable, for:\n- the employee, where travel is in lieu of the provisions of section 51.9 or subsection 51.10.8; or\n- the spouse/common-law partner, where travel is in lieu of the provisions of subsection 51.10.8; or\n- the employee and spouse/common-law partner and any dependent child residing with the employee at the post, where travel is in lieu of the provisions of sections 51.4, 51.5, 51.6, 51.7 and 51.8.\n51.11.2 In special circumstances, provided the deputy head is satisfied the intent of family reunion is best met, return travel may be authorized to a location on a routing to the post, for the employee and any dependant(s) eligible for travel under this directive, including dependants residing at the post, up to the cost of travel between post and headquarters city. The total travelling expenses incurred cannot exceed that which would have been incurred for the travel to post by all eligible dependants/children under the applicable provisions of this directive.\n51.11.3 Special circumstances under subsection 51.11.2, where reunion at a third location will facilitate reunion of the employee and all eligible dependants for family reunion travel under this directive, include any of the following:\n- security, health or environmental conditions at post make it unwise for dependants to visit;\n- a long flight or many time zone changes in proportion to the length of family reunion;\n- it is more convenient for the family to meet at a midway location because of individual work and/or school schedules; and/or\n- dependants may be in separate locations.\n51.11.4 The allowance authorized under section 51.11 shall not exceed the allowance that would have been payable pursuant to sections 51.2, 51.4, 51.5, 51.6, 51.7, 51.8, 51.9 or 51.10, as applicable. Where travel for an employee, spouse, or common-law partner has been authorized in lieu of the provisions of section 51.10, the deputy head shall also authorize an allowance for actual and reasonable accommodation expenses incurred by the employee, spouse, or common-law partner in the headquarters city, for a period not to exceed five nights.\n51.11.5 When travel is approved from post, such travel shall liquidate one travel entitlement each for all eligible dependants, regardless of their locations or the frequency of travel entitlement.\n51.11.6 It is not the intent of this section to provide the employee and/or a dependant with additional vacation travel nor a trade-off, so that, for example, where there are two children away from post, the employee would seek to visit them six times during the entitlement period, thus resulting in a family reunion with some members but not others. Travel by one parent to visit one child would only be approved by the deputy head in unusual personal circumstances which require the presence of a parent at the location of the child, and which would achieve the objective of family reunion.\n51.12 Leave\n51.12.1 When family reunion travel is authorized for an employee under section 51.11, the employee shall be charged the appropriate number of leave credits except that, where the deputy head is not prepared to authorize family reunion at post because of unusual circumstances at post and it is not feasible for the employee to travel during non-working hours, travel leave shall be authorized for a period equal to:\n- the travelling time between the post and the location of the separated dependant, or an approved third location, pursuant to subsection 51.11.2, where travel is in lieu of the provisions of sections 51.4, 51.5, 51.6, 51.7, 51.8 or 51.9; or\n- the travelling time between the post and the destination, less the travelling time between the destination and the headquarters city, where travel is in lieu of the provisions of section 51.10; or\n- the travelling time between the post and the destination, up to the travelling time for a return journey to the employee's headquarters city, in all other cases.\n51.13 Telephone Calls with Dependants\n51.13.1 Where a dependent student is not residing at post and is eligible for family reunion travel under the provisions of sections 51.4, 51.5 or 51.6 or where a dependent child is not attending an educational institution but is eligible for family reunion travel under the provisions of sections 51.7 or 51.8 of this directive, an employee may request an allowance for one five-minute telephone call per month of service during an academic year between the location of the dependent student or child and the employee’s post.\n51.13.2 Where an employee-couple are assigned to different posts, each employee may request an allowance as specified in subsection 51.13.1.\n51.13.3 In determining the number of months of entitlement for periods less than a complete academic year, an allowance shall be given for each month of service during which the child attended school.\n51.13.4 Where an employee is claiming assistance for telephone calls in accordance with subsection 51.13.1, the allowance shall be pro-rated to reflect the number of months of entitlement relative to the 12-month period. In determining the number of months of entitlement for periods of less than a complete academic year, credit shall be given for each month during which the employee is assigned to a post for at least 10 compensation days.\n51.13.5 Where the employee is relocated to a new place of duty in Canada during the academic year, the deputy head may exercise discretion in applying the pro-rating under subsection 51.13.4.\n51.14 Attending the Birth of a Child\n51.14.1 Subject to section 41.5, the deputy head shall approve a Family Reunion Allowance for the spouse or common-law partner to be present at the birth of the child, for a period not to exceed five days. The allowance shall include:\n- travelling expenses in accordance with section 51.3 of this directive;\n- accommodation in accordance with FSD 2 – Definitions, at the location of the treatment centre if required; and\n- daily meal allowance in accordance with the NJC Travel Directive. The NJC Travel Directive incidental expense allowance is not payable.\n51.14.2 When an employee, spouse, or common-law partner adopts a child, including through surrogacy, and must travel from the post to accept physical custody of that child and/or be present for the birth, the deputy head shall reimburse, to the employee, the travelling expenses, up to the cost of travel from the post to the headquarters city, in accordance with FSD 2 – Definitions incurred by:\n- the employee and spouse or common-law partner, for the journey between the post and the location of the child; and\n- the employee, spouse or common-law partner and child, for the return journey.\n51.14.3 Where the location of travel for the adoption of a child, including through surrogacy, is the headquarters city or last place of duty, the deputy head may include in the allowance accommodation and meals for a period not to exceed five days as follows:\n- accommodation in accordance with FSD 2 – Definitions if required; and\n- daily meal allowance and the incidental expense allowance, in accordance with the NJC Travel Directive.\n51.14.4 Where subsections 51.14.1 and 51.14.2 are applicable, FSD 50 – Post Travel Assistance or FSD 56.11 – Post Specific Allowance may be used for travel of other dependants residing at post.\n51.15 Managerial Discretion\n51.15.1 Notwithstanding the specific limitations prescribed in this directive, on the recommendation of the appropriate interdepartmental foreign service coordinating committee, the deputy head may authorize an additional amount to offset expenses which are incurred due to circumstances beyond the employee and dependants’ control such as quarantine requirements because of a public health measure.\n51.16 Reporting\n51.16.1 Provisions for the issuance and verification of family reunion travel allowances are found in FSD 70 – Allowances and Reporting Requirements.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-55",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A - Family Reunion Provisions",
+    "marginal_note": "Appendix A - Family Reunion Provisions",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2025\nThis appendix provides an overview of the family reunion provisions with reference to the relevant FSD 51 provision.\nDependent Student 21 Years of Age or Younger Education Level Location of Dependent Student Frequency Basis of Allowance Elementary Section 51.4 Canada 3 return trips in 12-month period September 1 to August 31 Return travel from the educational institution to post Secondary Section 51.4 Canada or Away from Post 3 return trips in 12-month period September 1 to August 31 Return travel from the educational institution to post Postsecondary Section 51.5 Canada or Away from Post 2 return trips in 12-month period September 1 to August 31 Return travel from the educational institution to post up to the cost of return travel from headquarters city to post Dependent Student 22 or 23 Years of Age Postsecondary Section 51.6 Canada or Away from Post 1 return trip in 12-month period Return travel from the educational institution to post up to the cost of return travel from headquarters city Dependent Child - Not a Dependent Student Age Location of Child Frequency Basis of Allowance 18 years of age or younger Subsection 51.7.2 Any location 2 return trips in 12-month period Return travel from the location of the child in Canada to post up to the cost of return travel from headquarters city to post or the cost of return travel from headquarters city to the post if the child is outside of Canada 19 to 21 years of age Subsection 51.7.3 Any location 1 return trip in 12-month period Return travel from the location of the child in Canada to post up to the cost of return travel from headquarters city to post or the cost of return travel from headquarters city to the post if the child is outside of Canada Unaccompanied Employee Traveller Location of Dependant Frequency Basis of Allowance Spouse/Common-law partner/ Children FSD 18 – Special Family Separation Assistance and paragraph 51.9.1(b) Canada Up to 2 return trips in 12-month period Return travel from the post to the location of the separated dependants(s) up to the cost of return travel from the post to the headquarters city or last place of duty in Canada Spouse/Common-law partner/ Children Paragraph 51.9.1(a) Third location under section 15.31 of FSD 15 - Relocation Up to 2 return trips in 12-month period Return travel from the post to the location of the separated dependants(s) as approved under section 15.31 of FSD 15 - Relocation Employee-Couple at Separate Posts Traveller Location of Traveller Frequency Basis of Allowance No children Paragraph 51.2.2(a) Post Up to 2 return trips in 12-month period Return travel from one post to the other post Dependent child(ren) residing with one parent Paragraph 51.2.2(a) Post Up to 2 return trips in 12-month period Return travel from one post to the other post Dependent children residing with each parent Paragraph 51.2.2(a) Post Up to 2 return trips in 12-month period Return travel from one post to the other post Child Under a Custody Arrangement Age of Child Location of Child Frequency Basis of Allowance Dependent Child (21 years of age or younger) Section 51.10 Post Up to 2 return trips in 12-month period Return travel from the post to the location of the other parent minus the cost of return travel from the location of the other parent to the headquarters city Dependent Child (21 years of age or younger) Section 51.10 Location of other parent Up to 2 return trips in 12-month period Return travel from the post to the location of the other parent minus the cost of return travel from the location of the other parent to the headquarters city\nNote: While family reunion is normally expected to occur at post, the provisions of section 51.11 – Travel Away From Post may be approved for travel to the location of the separated dependants or in a third location in lieu of the above travel.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-56",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 54 - Compassionate Travel",
+    "marginal_note": "FSD 54 - Compassionate Travel",
+    "part": "Part VII - Holidays, leave and personal travel",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nA compassionate travel allowance is designed to compensate an employee at a post for those expenditures arising from the serious illness (including serious injury) of a dependent student or infirm child and the critical illness (including critical injury) or death of a parent of the employee or the employee's spouse or common-law partner, a brother or sister (including half-brothers and half-sisters) of the employee or the employee's spouse or common-law partner, or a member of the family unit, which are over and above those that would have been incurred had the employee been serving in the headquarters city. As well, there is a provision for travel to assist parents through a major life event such as on giving up the family residence and moving into an elder-care facility.\nThe provisions of this directive are not intended to cover all family emergencies. For situations not specifically included, employees should consider use of other travel provisions, such as FSD 50 – Post Travel Assistance and section 56.11 of FSD 56 – Foreign Service Incentive Allowances.\nDefinitions\nNote: These definitions only apply to this directive.\nFamily unit ( unité familiale ) means:\n- the employee;\n- the employee's spouse or common-law partner;\n- a dependent child, including a dependent adult child as defined in FSD 2 – Definitions;\n- a dependent student;\n- a child of the employee or of the employee's spouse or common-law partner, who continues to be in a dependant relationship, where such child was associated with the employee's family unit prior to the employee's posting, has not attained 21 years of age, is not residing at the post and cannot be deemed a dependent student as defined in FSD 2 – Definitions.\nNon-dependent child ( enfant non à charge ) means a child of an employee or of an employee's spouse or common-law partner, who does not qualify as a member of the family unit solely by reason of age and/or dependency, and excludes a child of a previous marriage who was not part of the family unit.\nParent ( parent ) means the natural or adoptive parent (or alternatively stepfather, stepmother or foster parent) of an employee or an employee’s spouse or common-law partner.\nDirective\n54.1 Application\n54.1.1 The travel entitlement shall normally reflect the lowest available airfare, although it is also recognized that discounted fares may not be available when it is necessary to arrange travel on short notice.\n54.1.2 In determining the employee's share of travelling expenses under the provisions of this directive, the deputy head shall take into consideration the type and mode of transportation used; for example:\n- the employee's share shall be calculated using the same class of fare as used in the compassionate travel;\n- where travel for which the employee is responsible is in excess of 800 kilometres from the employee's headquarters city, Canadian airfare rates in effect on the date travel commences shall be used; or\n- where travel for which the employee is responsible is within 800 kilometres of the employee's headquarters city, Canadian bus or rail costs, whichever are the lesser, shall be used;\n- when an employee has claimed travel by private motor vehicle, the employee's share shall be based on the lower kilometric/mileage rate for Ontario for travel from Ottawa to the destination and return; and\n- where Canadian airlines provide special fares or rebates for compassionate travel in the event of bereavement, the employee's share shall be based on the discounted fare, notwithstanding the fact that the actual airline used did not offer a compassionate discount, and travel on a Canadian airline was not available or timely.\n54.1.3 Employees shall ensure to apply for the appropriate compassionate rebates or refund. Any refund obtained by the employee shall be reimbursed to the Receiver General for Canada.\n54.1.4 In approving compassionate travel in the event of serious or critical illness (including serious or critical injury), the deputy head may require the employee to provide written confirmation by the attending physician.\n54.2 Employee-Couple\n54.2.1 Where an employee-couple is assigned to the same post, one employee shall be deemed to be the employee and the other employee deemed to be the spouse or common-law partner.\n54.3 Serious Illness/Injury – Dependent Student/Child with Mental or Physical Disability\n54.3.1 In the event of serious illness (including serious injury) of a dependent student or child receiving care or training at an institution in Canada, by reason of a mental or physical disability, including a dependent adult child, the deputy head shall authorize an allowance for the following expenses incurred by the employee or the employee's spouse or common-law partner and for an infant or small child who is obliged to accompany a parent on compassionate travel:\n- actual and reasonable return travelling expenses between the employee's post and the location of the child; and\n- actual and reasonable accommodation expenses at the location of the child, for any reasonable period as determined by the deputy head.\n54.3.2 When, in the opinion of the deputy head, the residential educational institution does not provide necessary care for the child, the deputy head shall authorize an allowance for actual and reasonable accommodation expenses for the child and actual and reasonable local transportation expenses to and from local health care facilities, the location of the child and the educational institution, for any reasonable period as determined by the deputy head.\n54.4 Critical Illness/Injury – Member of the Family Unit\n54.4.1 In the event of critical illness (including critical injury) of a member of the family unit not residing at the employee's post, or a child receiving care or training at an institution in Canada, by reason of a mental or physical disability, including a dependent adult child, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the location of a dependent student who is critically ill; and/or a dependent student, to the location of a dependent student who is critically ill; and/or a member of the family unit who is not a dependent student and is not residing at the employee's post, to the location of a dependent student who is critically ill, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is travelling; and/or the members of the family unit, to the location of the member of the family unit (other than a dependent student) who is critically ill, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is critically ill; and\n- actual and reasonable accommodation expenses for: the members of the family unit residing at the employee's post, at the location of a dependent student who is critically ill, for any reasonable period as determined by the deputy head; and/or a dependent student, at the location of a dependent student who is critically ill, for any reasonable period as determined by the deputy head; and/or a member of the family unit who is not a dependent student and is not residing at the employee's post, at the location of a dependent student who is critically ill, for any reasonable period as determined by the deputy head; and/or the members of the family unit, in the headquarters city when this is the location of the member of the family unit (other than a dependent student) who is critically ill, for a period not to exceed five nights.\n54.4.2 In the event of critical illness (including critical injury) of a member of the family unit residing at the employee's post, the deputy head shall authorize an allowance for actual and reasonable return travelling expenses for:\n- a dependent student, to the employee's post; and/or\n- a member of the family unit who is not residing at the employee's post and who is not a dependent student, to the employee's post, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is travelling.\n54.5 Critical Illness/Injury - During Temporary Absence\n54.5.1 In the event of critical illness (including critical injury) of an employee who is on temporary duty away from the post, the deputy head may, in lieu of the corresponding provisions of the NJC Travel Directive, authorize an allowance for the following expenses incurred by members of the family unit:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the location of the employee; and/or a dependent student, to the location of the employee; and/or a member of the family unit who is not a dependent student and is not residing at the employee's post, to the location of the employee minus an employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is travelling; and\n- actual and reasonable accommodation expenses at the location of the employee for any reasonable period as determined by the deputy head.\n54.5.2 In the event of critical illness (including critical injury) of a member of the family unit normally residing at the employee's post who is temporarily absent from the post for any reason other than temporary duty or for the purpose of undergoing medical treatment at a location approved by the deputy head, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the location of the member of the family unit who is critically ill, minus an employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is critically ill; and/or a dependent student, to the location of the member of the family unit who is critically ill, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is critically ill; and\n- actual and reasonable accommodation expenses in the headquarters city when this is the location of the member of the family unit who is critically ill, for any reasonable period as determined by the deputy head.\n54.5.3 In the event of critical illness (including critical injury) of a member of the family unit normally residing at the employee's post who is undergoing medical treatment away from the post at a location approved by the deputy head, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the location of the member of the family unit who is critically ill; and/or a dependent student, to the location of the member of the family unit who is critically ill; and/or a member of the family unit who is not a dependent student and is not residing at the employee's post, to the location of the member of the family unit who is critically ill, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is travelling; and\n- actual and reasonable accommodation expenses at the location of the member of the family unit who is critically ill, for any reasonable period as determined by the deputy head.\n54.6 Critical Illness/Injury – Unaccompanied Employee at Designated Post\n54.6.1 In the event of critical illness (including critical injury) of an unaccompanied employee where travel is not authorized for a member of the family unit, the deputy head may authorize an allowance for actual and reasonable return travelling expenses for a suitable person to the employee's post and/or to a location approved by the deputy head where the employee is undergoing medical treatment, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the location of the person who is travelling and the headquarters city.\n54.7 Critical Illness/Injury – Single Parent Employee\n54.7.1 In the event of critical illness (including critical injury) of an employee who is a single parent, where the members of the family unit are all under 21 years of age, the deputy head may authorize an allowance for actual and reasonable return travelling expenses for a suitable person to the employee's post and/or to a location approved by the deputy head, where the employee is undergoing medical treatment, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the location of the person who is travelling and the headquarters city.\n54.8 Critical Illness/Injury – Parent\n54.8.1 In the event of critical illness (including critical injury) of a parent as defined in this directive of an employee or of an employee's spouse or common-law partner, the deputy head may authorize an allowance for the following expenses incurred by the employee and/or the employee's spouse or common-law partner and by an infant or small child who is obliged to accompany a parent on compassionate travel:\n- actual and reasonable return travelling expenses incurred to the location of the relative who is critically ill, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the relative; and\n- actual and reasonable accommodation expenses incurred in the headquarters city when it is the location of the relative who is critically ill, for a period not to exceed five nights.\n54.8.2 Subject to the definition of parent as defined in this directive, the provisions of subsection 54.8.1 can be requested throughout the employee’s career for up to two parents for the employee and up to two parents for the spouse.\n54.8.3 The provisions of subsection 54.8.1 may also be applied where parent(s) of an employee or of an employee's spouse or common-law partner, because of age and/or infirmity, require assistance which is not reasonably available from other family members, in a non-medical situation, and which is not covered by subsection 54.8.1. Travel will be limited to an employee or an employee's spouse or common-law partner, and an infant or small child who is obliged to accompany a parent. Such assistance shall normally be limited to once for the employee's parent(s) and once for the spouse's or common-law partner's parent(s) and recognizes a significant life event which requires filial assistance, such as disposing of the family home, or relocation of elderly parent(s) into a retirement residence or an assisted care facility. On the recommendation of the appropriate foreign service interdepartmental coordinating committee, this limitation may be exceeded in exceptional circumstances, such as where there are no other siblings and assistance is clearly required, for example in the case of deteriorating health which requires a subsequent move into another facility.\n54.8.4 Subject to the limitations of subsection 54.8.3, the provisions of subsection 54.8.1 also include situations of illness of aged parents, where the illness itself may not be critical, but family circumstance and/or the recommendation of the attending physician clearly indicate the attendance of the employee or the employee's spouse or common-law partner. This may be to make arrangements for continuing or future care, to assist with personal and/or financial arrangements, and to provide essential emotional support, which are a consequence of the illness.\n54.9 Death or Critical Illness/Injury – Non-Dependent Child\n54.9.1 In the event of death or critical illness (including critical injury) of a non-dependent child who no longer qualifies as a member of the family unit, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the location of the non-dependent child who is critically ill or the place of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the non-dependent child or the place of interment or memorial service (where this is in lieu of interment); and/or a dependent student, to the location of the non-dependent child who is critically ill or the place of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the non-dependent child or the place of interment or memorial service (where this is in lieu of interment); and\n- actual and reasonable accommodation expenses in the headquarters city for a period not to exceed five nights, when it is the location of the non-dependent child who is critically ill or is the place of interment or memorial service (where this is in lieu of interment), incurred by members of the family unit.\n54.9.2 In the event of death or critical illness (including critical injury) of a non-dependent child of a previous marriage of an employee or of an employee's spouse or common-law partner, where such child does/did not qualify as a member of the family unit, the deputy head shall authorize an allowance for the following expenses incurred by the parent of a non-dependent child and by an infant or small child who is obliged to accompany a parent on compassionate travel:\n- actual and reasonable return travelling expenses incurred to the location of the non-dependent child who is critically ill or the place of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the non-dependent child; and\n- actual and reasonable accommodation expenses incurred in the headquarters city, for a period not to exceed five nights, when it is the location of the non-dependent child who is critically ill or is the place of interment or memorial service (where this is in lieu of interment).\n54.10 Death or Critical Illness/Injury – Non-Custodial Parent\n54.10.1 In the event of death or critical illness (including critical injury) of the non-custodial parent of a child, who is residing with the employee at the post, or who is a dependent student as defined in FSD 2 – Definitions and is attending an educational institution outside Canada under the provisions of FSD 34 – Education Allowances, the deputy head shall authorize an allowance for the child and, when approved in advance by the deputy head, for the child's custodial parent or step-parent for:\n- actual and reasonable return travelling expenses to the location of the child's other parent or the place of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the child's other parent; and\n- actual and reasonable accommodation expenses in the headquarters city, for a period not to exceed five nights, when it is the location of the child's other parent or is the place of interment or memorial service (where this is in lieu of interment).\n54.11 Death or Critical Illness/Injury – Sibling\n54.11.1 In the event of death or critical illness (including critical injury) of a brother or sister (including half-brothers and half-sisters) of an employee or of an employee's spouse or common-law partner, the deputy head shall authorize an allowance for the following expenses incurred by the employee or the employee's spouse or common-law partner and for an infant or small child who is obliged to accompany a parent on compassionate travel and by the parent of the employee or of the employee's spouse or common-law partner who is a dependant in accordance with FSD 2 – Definitions and who is also the parent of the person who is critically ill or who has died:\n- actual and reasonable return travelling expenses incurred to the location of the relative who is critically ill or the place of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the relative; and\n- actual and reasonable accommodation expenses incurred in the headquarters city for a period not to exceed five nights, when it is the location of the relative who is critically ill or is the place of internment or memorial service (where this is in lieu of interment).\n54.12 Death – Member of the Family Unit\n54.12.1 In the event of death of a member of the family unit not residing at the employee's post, or a child receiving care or training at an institution in Canada, by reason of a mental or physical disability, including a dependent adult child, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the place of death and location of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and location of interment or memorial service (where this is in lieu of interment); and/or a dependent student, to the location of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and location of interment or memorial service (where this is in lieu of interment); and\n- actual and reasonable accommodation expenses for: the members of the family unit residing at the employee's post, at the place of death and in the headquarters city when it is the place of interment or memorial service (where this is in lieu of interment), for a period not to exceed five nights; and/or the members of the family unit not residing at the employee's post, in the headquarters city when it is the place of interment or memorial service (where this is in lieu of interment), for a period not to exceed five nights.\n54.12.2 In the event of death of a member of the family unit at the employee's post where interment takes place at the post, the deputy head shall authorize an allowance for actual and reasonable return travelling expenses incurred by members of the family unit who are not residing at the employee's post for:\n- a dependent student to the employee's post; and/or\n- a member of the family unit who is not a dependent student, to the employee's post, minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the location of the member of the family unit who is travelling.\n54.13 Death During Temporary Absence\n54.13.1 In the event of death of a member of the family unit normally residing at the employee's post who is temporarily absent from the post for any reason other than temporary duty or for the purpose of undergoing medical treatment at a location approved by the deputy head, and interment or memorial service (where this is in lieu of interment) takes place away from the post, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit or a suitable person to accompany if required:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the place of death and location of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and place of death and location of interment or memorial service (where this is in lieu of interment); and/or a dependent student, to the location of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and location of interment or memorial service (where this is in lieu of interment); and\n- actual and reasonable accommodation expenses in the headquarters city when it is the place of interment or memorial service (where this is in lieu of interment), for a period not to exceed five nights.\n54.13.2 In the event of death of a member of the family unit at the employee's post or at a location approved by the deputy head where the deceased, who normally resided at the employee's post, was undergoing medical treatment, and interment or memorial service (where this is in lieu of interment) takes place away from the post, the deputy head shall authorize an allowance for the following expenses incurred by members of the family unit or a suitable person to accompany if required:\n- actual and reasonable return travelling expenses for: the members of the family unit residing at the employee's post, to the place of death and location of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and location of interment or memorial service (where this is in lieu of interment); and/or a dependent student, to the location of interment or memorial service (where this is in lieu of interment), minus the employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and location of interment or memorial service (where this is in lieu of interment); and\n- actual and reasonable accommodation expenses for: the members of the family unit residing at the employee's post, at the place of death and in the headquarters city when it is the place of interment or memorial service (where this is in lieu of interment), for a period not to exceed five nights; and/or the members of the family unit not residing at the employee's post, in the headquarters city when it is the place of interment or memorial service (where this is in lieu of interment), for a period not to exceed five nights.\n54.14 Death – Parent\n54.14.1 In the event of death of a parent as defined in this directive of either employee or an employee's spouse or common-law partner, the deputy head shall authorize an allowance for the following expenses incurred by the employee and the employee's spouse or common-law partner and by a minor child (less than 18 years of age) who is obliged to accompany a parent on compassionate travel:\n- actual and reasonable return travelling expenses incurred to the place of interment or memorial service (where this is in lieu of interment), minus an employee’s share which shall be established pursuant to subsection 54.1.2 for return travelling expenses between the headquarters city and the place of interment or memorial service (where this is in lieu of interment); and\n- actual and reasonable accommodation expenses incurred in the headquarters city when it is the place of interment or memorial service (where this is in lieu of interment), for a period not to exceed five nights.\n54.14.2 Subject to the definition of parent as defined in this directive, the provisions of subsection 54.15.1 can be requested throughout the employee’s career, twice for the employee and twice for the spouse or common-law partner.\n54.15 Leave\n54.15.1 Where it is not feasible for the employee to travel during non-working hours to the destination and/or to the post, the deputy head shall authorize travel leave for an employee who is in receipt of an allowance under this directive for a period equal to the travelling time between the employee's post and:\n- the location of the dependent child, in the event of illness or death of a dependent child; or\n- the destination less the travelling time between the destination and the headquarters city in all other cases.\n54.16 Managerial Discretion\n54.16.1 In special situations the deputy head, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, may extend, on the basis of guidelines prepared by the National Joint Council Committee on Foreign Service Directives, the provisions of this directive which deal with the \"family unit\" to include reimbursement of travel assistance for children of the employee over the age of 21 years.\n54.16.2 Notwithstanding the specific limitations prescribed in this directive, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, the deputy head may authorize an additional amount to offset expenses which are incurred due to circumstances beyond the employee and dependants’ control, such as quarantine requirements because of a public health measure.\n54.17 Reporting\n54.17.1 Provisions for the issuance and verification of travel allowances under this directive are found in FSD 70 – Allowances and Reporting Requirements.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-57",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 55 - Post Living Allowance",
+    "marginal_note": "FSD 55 - Post Living Allowance",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nTo assist employees at posts where the cost of living is higher than in Ottawa/Gatineau, the employer provides a non-accountable allowance to compensate for the higher costs of purchasing goods and services at post.\nDirective\n55.1 Application\n55.1.1 The deputy head shall authorize a Post Living Allowance (PLA) for each employee serving at a post for which the post index is greater than 100, in accordance with Appendix A of this directive, where:\n- employees shall be compensated for the actual % of salary spent at post, calculated on the basis of their nominal salary, and reflecting the post index adjustment;\n- nominal salary is the mid-point of an employee's salary band, as shown in Appendix A of this directive; and\n- the post index expresses the price differential between the post and Ottawa, as reported to the deputy head on a monthly basis by Statistics Canada. https://www150.statcan.gc.ca/n1/en/catalogue/62-013-X\n55.2 Effective Date\n55.2.1 Except where otherwise provided, the PLA shall commence on the first compensation day following the employee's arrival at a post and shall cease on the first compensation day following the employee's last day of duty at that post.\n55.2.2 Where an employee is transferred from one post to another, the PLA calculated in accordance with subsection 55.1.1 shall continue until the day of the employee's arrival at the new post except, where:\n- that day is not a compensation day, in which case the PLA shall continue until the last compensation day immediately prior to the day of arrival at the new post; or\n- 25 compensation days have elapsed since the employee departed the previous post, in which case continuation of the PLA shall be subject to subsection 55.2.1 or 55.3.1 as applicable.\n55.3 Change to Salary\n55.3.1 The PLA shall be adjusted to reflect any change in the employee's gross annual salary, including acting pay for the performance of regular duties or for the performance of duties in another position on a temporary basis during an assignment at a post, where such change results in movement to a higher salary band for the purpose of determining the employee's nominal salary.\n55.3.2 Where a retroactive salary adjustment is authorized on or after October 1, 1989, for employees subject to these directives, either as a result of a collective agreement or unilateral action by the employer, the effective date of the employee's eligibility for a new rate of Post Living Allowance under FSD 55 shall be the effective date of the change in salary, not the date of the instrument effecting the change.\n55.4 Methodology\n55.4.1 Appendix A of this directive shall be revised, in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives :\n- on June 1 st of each year, to reflect annual inflation as reported by Statistics Canada which reflects the Consumer Price Index for the preceding twelve month period ending December 31 st ; and\n- on June 1 st following the publication of the results of Statistics Canada's Survey of Household Spending (SHS) conducted on a four-year cycle.\n55.4.2 A post index shall be applied by the deputy head on the validity date determined on the basis of statistical information provided on a monthly basis by Statistics Canada.\n55.4.3 Changes to the post index shall be effective on validity dates as follows:\n- in the case of changes resulting from a full-scale survey, on the first day of the month next following the month in which Statistics Canada has made its determination;\n- in the case of devaluation or revaluation of a currency, on the first day of the month next following such change;\n- in the case of revisions resulting from the monthly review of post indexes by Statistics Canada, on the first day of the month next following determination of the requirement for revision.\n55.4.4 International retail prices and costs surveys which are required to establish post indexes for the purpose of this directive are scheduled by Statistics Canada from time to time. Such surveys are to be completed in a timely manner, subject to operational requirements of the post being surveyed.\n55.4.5 Notwithstanding section 107 of the Federal Public Sector Labour Relations Act , a revision to a post index and resultant change in the PLA shall not constitute a change in terms and conditions of employment for an employee subject to the Foreign Service Directives.\n55.4.6 At posts where exchange rate information may be deficient with respect to the application of post index methodology by Statistics Canada, as agreed to in the NJC FSD Committee, employees may be required to document the exchange rates received for their purchases of local currency on a monthly basis.\n55.5 Temporary Absence\n55.5.1 Where an unaccompanied employee is absent from the post on temporary duty, under emergency evacuation conditions or on leave with pay, for more than 25 compensation days, the PLA shall cease on the 26 th compensation day and shall resume on the first compensation day following the employee's return to the post.\n55.5.2 Where an accompanied employee is absent from the post on temporary duty, under emergency evacuation conditions or on leave with pay, for more than 25 compensation days, the PLA:\n- shall continue to be paid as long as a dependant remains in the employee's residence at the post with the approval of the deputy head;\n- shall terminate on the first compensation day following the date of departure of the last of the dependants from the employee's residence at the post, or on the 26 th compensation day following the employee's departure, whichever is the later; and\n- shall resume on the first compensation day following either the return of the employee or of a dependant, with deputy head approval, whichever return date is the earlier.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-58",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A - Annual Post Living Allowance – Nominal Salary",
+    "marginal_note": "Appendix A - Annual Post Living Allowance – Nominal Salary",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: June 1, 2025\nThis table reflects the adjustment which applies to the nominal salary as specified in section 55.1. The annual salary is in Canadian dollars.\nSalary Range Midpoint/ Nominal Salary Adjustment Lower Bound Upper Bound 40,450 41,449 40,950 1.118 41,450 42,449 41,950 1.095 42,450 43,449 42,950 1.073 43,450 44,449 43,950 1.051 44,450 45,449 44,950 1.031 45,450 46,449 45,950 1.011 46,450 47,449 46,950 0.993 47,450 48,449 47,950 0.975 48,450 49,449 48,950 0.957 49,450 50,449 49,950 0.941 50,450 51,449 50,950 0.925 51,450 52,449 51,950 0.910 52,450 53,449 52,950 0.895 53,450 54,449 53,950 0.881 54,450 55,449 54,950 0.867 55,450 56,449 55,950 0.854 56,450 57,449 56,950 0.842 57,450 58,449 57,950 0.829 58,450 59,449 58,950 0.818 59,450 60,449 59,950 0.806 60,450 61,449 60,950 0.795 61,450 62,449 61,950 0.784 62,450 63,449 62,950 0.774 63,450 64,449 63,950 0.764 64,450 65,449 64,950 0.754 65,450 66,449 65,950 0.745 66,450 67,449 66,950 0.736 67,450 68,449 67,950 0.727 68,450 69,449 68,950 0.718 69,450 70,449 69,950 0.710 70,450 71,449 70,950 0.702 71,450 72,449 71,950 0.694 72,450 73,449 72,950 0.686 73,450 74,449 73,950 0.679 74,450 75,449 74,950 0.671 75,450 76,449 75,950 0.664 76,450 77,449 76,950 0.657 77,450 78,449 77,950 0.651 78,450 79,449 78,950 0.644 79,450 80,449 79,950 0.638 80,450 81,449 80,950 0.632 81,450 82,449 81,950 0.625 82,450 83,449 82,950 0.620 83,450 84,449 83,950 0.614 84,450 85,449 84,950 0.608 85,450 86,449 85,950 0.603 86,450 87,449 86,950 0.597 87,450 88,449 87,950 0.592 88,450 89,449 88,950 0.587 89,450 90,449 89,950 0.582 90,450 91,449 90,950 0.577 91,450 92,449 91,950 0.572 92,450 93,449 92,950 0.567 93,450 94,449 93,950 0.563 94,450 95,449 94,950 0.558 95,450 96,449 95,950 0.554 96,450 97,449 96,950 0.549 97,450 98,449 97,950 0.545 98,450 99,449 98,950 0.541 99,450 99,999 99,725 0.538 100,000 100,000+ 100,000 0.537\nNotes:\n- This Appendix shall be adjusted annually on June 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\n- Where an employee assigned abroad is in receipt of an annual salary which is lower than $40,450, the department must contact the NJC to obtain the information necessary to administer this allowance.\nFormula for Calculating Allowances\n- Select the salary range in which the annual salary falls.\n- Take the Midpoint/Nominal salary and multiply by the adjoining adjustment.\n- Take the product and multiply by the post index, e.g. 130, then divide by 100.\n- Subtract the product of #2 from the result, and you will have your annual Post Living Allowance.\n- In accordance with the methodology agreed to by the NJC FSD Committee, the maximum midpoint/nominal salary is $100,000 for the purpose of determining Post Living Allowance.\nExample 1\n- A salary of $69,700 falls into the salary range of $69,450 to $70,449, of which the Midpoint/Nominal salary is $69,950.\n- Multiply $69,950 by 0.710, which yields $49,665.\n- Multiply $49,665 by a post index of 130 (e.g.), then divide by 100.\n- The result is $64,565. Subtract $49,665 and the result is an annual Post Living Allowance of $14,900\nExample 2\n- A salary of $120,350 falls into the salary range of $100,000 to $100,000+, of which the Mid-point/Nominal salary is $100,000.\n- Multiply $100,000 by 0.537 which yields $53,700.\n- Multiply $53,700 by a post index of 130 (e.g.), then divide by 100.\n- The result is $69,810. Subtract $53,700 and the result is an annual Post Living Allowance of $16,110.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-59",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 56 - Foreign Service Incentive Allowances",
+    "marginal_note": "FSD 56 - Foreign Service Incentive Allowances",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nForeign Service Incentive Allowances consist of two tax-free allowances provided as incentives to foreign service.\nThe Foreign Service Premium is provided as an incentive to foreign service and as such recognizes that there are disutilities and disincentives, some of which may be financial, resulting from service outside Canada. The premium varies according to the employee's family configuration and service outside Canada and is payable to employees to whom the Foreign Service Directives apply in accordance with FSD 3 – Application and FSD 8 – Short-Term Assignments.\nThe Post Specific Allowance is a non-accountable travel allowance designed to assist employees in travelling from post and reflects 80% of return unrestricted full economy air fare between the employee's post and the headquarters city or where an unrestricted full economy airfare is not available, 100% of the highest available economy class airfare. This allowance is only available when an employee is not subject to the provisions of FSD 46 – Post Leave Option.\nDefinition\nNote: This definition only applies to this directive.\nChild ( enfant ) refers to a dependant as defined in FSD 2 – Definitions.\nDirective\n56.1 Application\n56.1.1 Unless otherwise indicated, this directive applies to career foreign service employees and to foreign assignment employees.\n56.2 Foreign Service Premium\n56.2.1 In accordance with this directive, the deputy head shall authorize the payment of a Foreign Service Premium to an employee on the basis of the employee's family configuration and service outside Canada, calculated in accordance with Appendix A of this directive.\n56.2.2 Appendix A of this directive shall be updated annually on April 1 st , in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .\n56.3 Employee-Couple\n56.3.1 Each employee of an employee-couple who is assigned to the same post shall receive the unaccompanied rate of Foreign Service Premium except that, where a dependant resides with the employee-couple at the post, one employee shall be considered as unaccompanied and the other employee as accompanied at the appropriate dependant rate.\n56.3.2 Each employee of an employee-couple who is assigned to different posts shall receive the unaccompanied rate of Foreign Service Premium except that, where a dependant resides with the employee, the employee shall be considered as accompanied at the appropriate dependant rate.\n56.4 Premium Rates\n56.4.1 Subject to sections 56.8 and 56.9, an employee shall be entitled to a Foreign Service Premium at the applicable rate as specified in Appendix A of this directive having regard for the employee’s step level and employee’s family configuration as defined in FSD 2 – Definitions. A single parent whose children are dependent students as defined in FSD 2 – Definitions shall be entitled to the accompanied by one dependant rate.\n56.5 Foreign Service Points\n56.5.1 Points shall be calculated for service outside Canada at the rate of one point per month of service as defined in FSD 2 – Definitions for all employees effective April 1, 1979. Points accumulated prior to April 1, 1979 were calculated as outlined in Appendix C of this directive – Foreign Service Premium Point Calculation Prior to April 1, 1979.\n56.5.2 Subject to section 56.10, points accumulated for service outside Canada are portable and non-lapsing. Consequently, progression from one step to the next higher step may occur in mid-tour.\n56.5.3 In determining the rate of Foreign Service Premium under this directive, an employee shall receive credit for Foreign Service Premium points earned under the Military Foreign Service Instructions (MFSI). This provision extends to public service employees with service under the MFSI and to members of the Canadian Forces where such service qualifies as continuous employment in the public service for leave and severance pay purposes.\n56.6 Foreign Service Steps\n56.6.1 In determining the appropriate step of Foreign Service Premium, an employee shall receive credit for service outside Canada and progression shall be based on points earned for such service.\n56.6.2 An employee shall receive the applicable Step I rate of Foreign Service Premium until 24 points have been accumulated.\n56.6.3 Subject to section 56.10, an employee shall receive:\n- the Step II rate of Foreign Service Premium upon accumulation of 24 points;\n- the Step III rate of Foreign Service Premium upon accumulation of 60 points;\n- the Step IV rate of Foreign Service Premium upon accumulation of 96 points;\n- the Step V rate of Foreign Service Premium upon accumulation of 132 points; and\n- the Step VI rate of Foreign Service Premium upon accumulation of 168 points.\n56.7 Effective Date\n56.7.1 Except where otherwise provided, unless an employee is cross-posted from one post to another post, in which case the Foreign Service Premium shall continue without interruption, an employee's entitlement to a Foreign Service Premium shall:\n- commence on the first compensation day following the employee's arrival at the post; and\n- cease on the first compensation day following the employee's last day on duty at the post.\n56.8 Change in Family Size\n56.8.1 Where an employee is in receipt of a Foreign Service Premium in accordance with section 56.2, the premium shall be adjusted to reflect a change in family size where a dependant, as defined in FSD 2 – Definitions:\n- takes up permanent residence with the employee at the post; or\n- ceases to be a dependant or takes up a separate domicile; or\n- departs the post permanently in advance of an employee.\n56.8.2 The change shall be effective on the first compensation day following the event except that, where a dependant has left the employee's post in advance of a cross-posting, such departure shall be considered as a temporary absence and the provisions of subsection 56.9.1 shall apply.\n56.9 Temporary Absence of Dependant\n56.9.1 Where an employee receives an accompanied rate of Foreign Service Premium in accordance with subsection 56.4.1, the premium shall be adjusted to reflect a change in family size where a dependant is temporarily absent from the employee's post for more than 25 compensation days. The change will be effective on the 26 th compensation day and shall resume on the first compensation day following the return of the dependant to the employee's post, except that:\n- this section shall not apply to an employee who is a single parent and is in receipt of the \"accompanied by one dependant\" rate of premium where the dependant is a dependent student under section 56.4; and\n- in cases of absence of a dependant from the employee's post, the deputy head may authorize continued payment of the Foreign Service Premium at the appropriate accompanied rate for a period of up to six months from the date of departure of the dependant, where, in the deputy head's opinion, such continuation will facilitate operational objectives. Such cases shall be reported to the appropriate foreign service interdepartmental coordinating committee.\n56.9.2 For the purposes of subsection FSD 56.9.1, where dependants are absent from the post for a continuous period of more than 25 compensation days and must quarantine at a location which is not the post due to local requirements, the Foreign Service Premium shall resume on the first compensation day following the commencement of the quarantine period rather than the return to the employee’s residence.\n56.10 Termination of Premium\n56.10.1 Notwithstanding section 56.6, no premium is payable, without the approval of the deputy head, to an employee who has served seven consecutive years at the same post. Where an exception is made, a report shall be made to the Treasury Board Secretariat outlining the program-related circumstances which justify this exception.\n56.10.2 Notwithstanding subsection 56.5.1, where payment of the premium has been terminated in accordance with subsection 56.10.1, the employee shall cease to accumulate points for service outside Canada during the period in which payment of the premium is not authorized.\n56.11 Post Specific Allowance\n56.11.1 Subject to the provisions of subsections 56.11.4 and 56.11.5, an employee is entitled to a non-accountable Post Specific Allowance, in accordance with Appendix B of this directive. The allowance is payable in accordance with subsections 49.3.1, 49.3.2 and 49.3.3.\n56.11.2 The allowance shall be established in accordance with the methodology agreed to by the NJC FSD Committee for FSD 50 – Post Travel Assistance and section 56.11 – Post Specific Allowance effective June 1 st of each year as described in the Guide to Rates and Allowances – Foreign Service Directives and as published in Appendix B of FSD 56 – Foreign Service Incentive Allowances to be equivalent to:\n- 80% of an unrestricted full economy airfare for return travel from the employee’s post to the headquarters city; or\n- where there is no unrestricted full economy airfare for all or a portion of the journey, 100% of the highest available economy class airfare.\n56.11.3 The intent of this allowance is to assist an employee with miscellaneous travel requirements, which are a consequence of foreign service. There is no requirement for employees to maintain or provide proof of travel.\n56.11.4 The Post Specific Allowance becomes payable:\n- on the first compensation day following the employee’s arrival at post unless the employee has elected for the provisions of FSD 46 – Post Leave Option; or\n- on such date as may be determined by the deputy head for employees who are subject to the provisions of FSD 46 – Post Leave Option and have accumulated 40 days of post leave credits in accordance with the provisions of FSD 46 – Post Leave Option.\n56.11.5 Except that, following receipt of a Posting Confirmation Form (or equivalent) and prior to arrival at post, an employee may request an advance of one year's Post Specific Allowance, for the purpose of a spousal job-hunting trip at the post, or for making arrangements at post for education of one or more accompanying dependants, or for travel of a dependant or other person on a house hunting trip. Where an advance has been authorized, the employee will be required to provide evidence that the allowance was used for the purpose it was issued.\n56.11.6 An employee may elect for post leave, in accordance with FSD 46 – Post Leave Option, in lieu of the Post Specific Allowance, at any time after the commencement of payment of the Post Specific Allowance, by advising their FSD Administrator in writing two months prior to the date of the desired change. Employees may change their election no more than once per year.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-60",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Foreign Service Premium – Section 56.2",
+    "marginal_note": "Appendix A – Foreign Service Premium – Section 56.2",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThis table reflects the annual foreign service premium rates in Canadian dollars effective April 1, 2026.\nUNACCOMPANIED Steps I II III IV V VI Points (1-24) (25-60) (61-96) (97-132) (133-168) (169+) Premium 9,194 13,793 17,929 19,722 21,694 23,430 ACCOMPANIED BY ONE DEPENDANT Steps I II III IV V VI Points (1-24) (25-60) (61-96) (97-132) (133-168) (169+) Premium 12,873 19,308 25,105 27,613 30,376 32,804 ACCOMPANIED BY TWO DEPENDANTS Steps I II III IV V VI Points (1-24) (25-60) (61-96) (97-132) (133-168) (169+) Premium 15,448 23,169 30,124 33,132 36,447 39,365 ACCOMPANIED BY THREE DEPENDANTS Steps I II III IV V VI Points (1-24) (25-60) (61-96) (97-132) (133-168) (169+) Premium 16,221 24,328 31,626 34,790 38,270 41,331 ACCOMPANIED BY FOUR OR MORE DEPENDANTS Steps I II III IV V VI Points (1-24) (25-60) (61-96) (97-132) (133-168) (169+) Premium 17,029 25,545 33,207 36,531 40,183 43,402\nNote: This appendix shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-61",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B - Post Specific Allowance (PSA) – Section 56.11",
+    "marginal_note": "Appendix B - Post Specific Allowance (PSA) – Section 56.11",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: June 1, 2025\nThis table reflects the annual Post Specific Allowance (PSA) rates in Canadian dollars effective June 1, 2025, where the headquarters city is Ottawa.\nPost PSA (CAD) $ Abidjan, Cote d’Ivoire 7,166 Abu Dhabi, United Arab Emirates 5,545 Abuja, Nigeria 6,916 Accra, Ghana 4,478 Addis Ababa, Ethiopia 3,369 Algiers, Algeria 3,584 Amman, Jordan 3,451 Ankara, Turkey 6,445 Astana, Kazakhstan 4,575 Athens, Greece 3,369 Atlanta, USA 3,084 Auckland, New Zealand 7,137 Baghdad, Iraq 7,598 Bamako, Mali 3,703 Bandar Seri Begawan, Brunei Darussalam 11,329 Bangalore, India 5,261 Bangkok, Thailand 6,930 Barcelona, Spain 4,486 Beijing, China 12,211 Beirut, Lebanon 4,958 Belgrade, Serbia 4,143 Berlin, Germany 5,134 Berne, Switzerland 5,057 Bogota, Colombia 5,157 Boston, USA 1,740 Brasilia, Brazil 8,604 Bratislava, Slovakia 3,097 Bridgetown, Barbados 4,585 Brussels, Belgium 4,367 Bucharest, Romania 4,050 Budapest, Hungary 3,756 Buenos Aires, Argentina 8,652 Cairo, Egypt 2,659 Canberra, Australia 10,567 Chandigarh, India 5,405 Chicago, USA 3,026 Chongqing, China 11,459 Colombo, Sri Lanka 3,442 Colorado Springs, USA 3,476 Copenhagen, Denmark 3,738 Cotonou, Benin 7,311 Dakar, Senegal 6,517 Dallas, USA 3,439 Dar-es-Salaam, Tanzania 5,721 Denver, USA 3,472 Detroit, USA 2,896 Dhaka, Bangladesh 3,623 Doha, Qatar 3,606 Dubai, United Arab Emirates 4,083 Dublin, Ireland 4,661 Düsseldorf, Germany 5,232 Erbil, Iraqi Kurdistan 6,665 Geneva, Switzerland 4,913 Georgetown, Guyana 4,273 Guadalajara, Mexico 5,352 Guangzhou, China 12,046 Guatemala, Guatemala 6,495 Hague, Netherlands 4,196 Hanoi, Vietnam 12,527 Harare, Zimbabwe 3,660 Havana, Cuba 5,983 Helsinki, Finland 4,129 Ho Chi Minh, Vietnam 12,521 Hong Kong, China 5,136 Houston, USA 3,466 Islamabad, Pakistan 5,356 Istanbul, Turkey 6,269 Jakarta, Indonesia 8,097 Johannesburg, South Africa 6,425 Juba, Sudan 4,210 Kigali, Rwanda 5,203 Kingston, Jamaica 3,992 Kinshasa, Democratic Republic of Congo 7,488 Kuala Lumpur, Malaysia 14,875 Kuwait City, Kuwait 3,648 Kyiv, Ukraine 5,204 La Paz, Bolivia 7,058 Lagos, Nigeria 7,335 Lima, Peru 6,787 Lisbon, Portugal 3,943 London, UK 4,360 Los Angeles, USA 2,967 Lusaka, Zambia 3,830 Lyon, France 6,420 Madrid, Spain 4,491 Managua, Nicaragua 6,449 Manila, Philippines 8,948 Maputo, Mozambique 5,784 Mexico City, Mexico 4,793 Miami, USA 2,899 Milan, Italy 4,563 Minneapolis, USA 2,963 Monterrey, Mexico 4,841 Montevideo, Uruguay 8,065 Moscow, Russia 4,726 Mumbai, India 5,262 Munich, Germany 5,106 Nagoya, Japan 8,761 Nairobi, Kenya 3,783 New Delhi, India 5,222 New York, USA 1,877 Oslo, Norway 3,297 Ouagadougou, Burkina Faso 6,472 Panama City, Panama 5,808 Paris, France 4,499 Phnom Penh, Cambodia 13,457 Port-au-Prince, Haiti 8,103 Port-of-Spain, Trinidad and Tobago 4,426 Prague, Czech Republic 3,943 Pretoria, South Africa 6,425 Quito, Ecuador 7,063 Rabat, Morocco 7,695 Ramallah, West Bank 5,696 Reykjavik, Iceland 2,223 Riga, Latvia 4,120 Rio de Janeiro, Brazil 7,557 Riyadh, Saudi Arabia 3,938 Rome/Vatican, Italy 4,569 San Diego, USA 3,016 San Francisco, USA 3,483 San Jose, Costa Rica 4,411 San Salvador, El Salvador 5,460 Santiago, Chile 7,765 Santo Domingo, Dominican Republic 5,851 Sao Paulo, Brazil 7,544 Seattle, USA 3,476 Seoul, South Korea 4,682 Shanghai, China 12,309 Singapore, Singapore 6,830 Stockholm, Sweden 3,775 Suva, Fiji 4,328 Sydney, Australia 10,015 Taipei, Taiwan 3,280 Tallin, Estonia 4,074 Tegucigalpa, Honduras 5,595 Tel Aviv, Israel 5,714 Tokyo, Japan 8,512 Tunis, Tunisia 2,855 Ulaanbaatar, Mongolia 9,267 Vienna, Austria 4,397 Vientiane, Laos 9,232 Vilnius, Lithuania 3,681 Warsaw, Poland 3,658 Washington DC, USA 2,238 Wellington, New Zealand 3,722 Yangon, Myanmar (Burma) 6,124 Yaoundé, Cameroon 5,375 Yerevan, Armenia 3,960 Zagreb, Croatia 5,371\nNote: This appendix shall be adjusted in accordance with the methodology agreed to by the NJC FSD Committee and as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-62",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix C - Foreign Service Premium Point Calculation Prior to April 1, 1979",
+    "marginal_note": "Appendix C - Foreign Service Premium Point Calculation Prior to April 1, 1979",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Prior to April 1, 1979, the Foreign Service Premium points were calculated as follows:\n- before July 1, 1975, for foreign assignment employees, at the rate of one point per month of service from October 1, 1972, or from January 1, 1973, for those employees subject to the Foreign Service Regulations on December 31, 1972;\n- before July 1, 1975, for career foreign service employees, at the rate of one point per month of service;\n- between July 1, 1975, and April 1, 1979, for all employees, at the rate of: 1 point per month of service at posts which were not listed in Appendix B of FSD 58 – Post Differential Allowance (1975); 25 points per month of service at posts which were rated at Levels I and II in Appendix B of FSD 58 - Post Differential Allowance (1975); and 5 points per month of service at posts which were rated at Levels III and IV in Appendix B of FSD 58 - Post Differential Allowance (1975).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-63",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 58 - Post Differential Allowance",
+    "marginal_note": "FSD 58 - Post Differential Allowance",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis allowance is payable in accordance with Appendices A and B of this directive in recognition of undesirable conditions existing at certain posts. The Deputy Minister of Foreign Affairs has been delegated authority to amend post rating levels, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, as and when required.\nDirective\n58.1 Application\n58.1.1 The deputy head shall authorize payment of a Post Differential Allowance at the applicable rate having regard for the post rating level and the employee's family configuration as defined in FSD 2 – Definitions, as shown in Appendix A of this directive, where:\n- the amounts of Post Differential Allowance shall be revised on April 1 st of each year in accordance with the methodology agreed to by the NJC FSD Committee, as described in the Guide to Rates and Allowances – Foreign Service Directives and shown in Appendix A of this directive; and\n- the post rating levels shall be established and/or amended by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, as and when required, and shown in Appendix B of this directive.\n58.2 Employee-Couple\n58.2.1 The unaccompanied rate shall be paid to each employee of an employee-couple who are assigned to the same post, except that where a dependant resides with the employee-couple at the post, one employee shall be considered as unaccompanied and the other employee as accompanied at the appropriate dependant rate.\n58.2.2 The unaccompanied rate shall be paid to each employee of an employee-couple who are assigned to different posts, except that where a dependant resides with the employee, the employee shall be considered as accompanied at the appropriate dependant rate.\n58.3 Effective Date\n58.3.1 Except where otherwise provided, an employee's Post Differential Allowance shall commence at the appropriate rate on the first compensation day following the employee's/dependant's arrival at the post and shall cease on the first compensation day following the employee's last day on duty at the post.\n58.3.2 Where a dependant departs the post permanently in advance of an employee, the rate of Post Differential Allowance shall be reduced accordingly.\n58.4 Bonus Payment\n58.4.1 Following completion of 24 consecutive months of service as defined in FSD 2 – Definitions at one or more posts for which a Post Differential Allowance is payable, the Post Differential Allowance to which an employee is entitled, on the basis of family configuration and post rating level, shall be increased by 50%.\n58.4.2 The following situations of temporary absence from post or between posts do not constitute a break in the 24 consecutive months of service under subsection 58.4.1, but, at the same time, cannot be counted as service to establish eligibility for the 50% bonus payment:\n- on paid leave;\n- under emergency evacuation conditions;\n- on temporary duty; or\n- on leave without pay (including leave without pay at post).\n58.4.3 The bonus payment shall continue until the employee’s final departure from a post at which a Post Differential Allowance is payable. Eligibility to the bonus payment shall continue pursuant to this directive where:\n- the period of time spent on one or more assignments in Canada between an assignment to a post listed in Appendix B of this directive and an assignment to a post rated level I, II or III as listed in Appendix B does not exceed 30 consecutive months. A period of time spent on one or more assignments in Canada, includes any periods of leave without pay; or\n- the period of time spent on one or more assignments in Canada between an assignment to a post listed in Appendix B of this directive and an assignment to a post rated level IV or V as listed in Appendix B does not exceed 42 consecutive months. A period of time spent on one or more assignments in Canada includes any periods of leave without pay.\n58.4.4 Where an employee is in receipt of the bonus payment at a post listed in Appendix B of this directive and the rating level is revised during the assignment of the employee to a non-hardship level resulting in the termination of the payment of the Post Differential Allowance, the employee’s eligibility to the bonus payment shall be protected until the completion of the assignment, excluding any extensions, and subject to subsection 58.4.3.\n58.4.5 Assignments in Canada for purposes of paragraph 58.4.3(b) commence on the date:\n- the employee reports for duty in Canada; or\n- if an employee is granted leave without pay following final departure from post prior to reporting for duty in Canada, the start of leave without pay.\n58.4.6 The 50% bonus payment authorized under this section shall not be taken into consideration in calculating an additional amount of Post Differential Allowance or special payment under subsection 58.5.2.\n58.5 Additional Allowance due to Extraordinary Conditions\n58.5.1 In the event of extraordinary conditions arising out of active hostilities and/or natural disasters at a post, the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, shall implement one or more of the following measures:\n- establish a post rating level which recognizes extraordinary post conditions, where there was no Post Differential Allowance at the time;\n- revise the post rating level in effect at the time up to level V, to recognize extraordinary post conditions;\n- establish a special payment of up to 100% of the basic level V Post Differential Allowance to recognize extraordinary post conditions where a level V post rating was in effect at the time;\n- establish Respite Travel Assistance as necessary to provide for travel away from the post for the employee where travel provisions under the current directives are inadequate and where dependants are not authorized to be at post either as a result of an emergency evacuation or due to operational reasons where the deputy head directs an employee to accept an assignment on an unaccompanied basis;\n- in case of an emergency, establish or adjust a temporary post rating level in an extreme situation due to unexpected active hostilities or natural disaster, without the recommendation of the appropriate interdepartmental foreign service coordinating committee, where the Interdepartmental Hardship Post Committee cannot immediately assign a temporary post rating level. The new temporary post rating level would require a full review by the Interdepartmental Hardship Post Committee within three months of the temporary post rating level being established. The use of this discretion shall be reported annually as specified in subsection 70.5.1 of FSD 70 – Allowance and Reporting Requirements; and/or\n- recommend to the President of the Treasury Board such additional assistance as may be considered necessary, where current provisions are inadequate, because of unusual situations.\n58.5.2 Where assistance is provided under subsection 58.5.1, payments and assistance shall be reviewed on an ongoing basis as determined by the Deputy Minister of Foreign Affairs and at a minimum of twice per year to determine whether the assistance should continue or be revised until such time as the conditions can be accommodated within the normal Post Differential Allowance rating scale.\n58.5.3 The Deputy Minister of Foreign Affairs shall report to the NJC FSD Committee special payments in excess of 50% of the basic level V Post Differential Allowance and assistance authorized in accordance with paragraphs (c), (d) and (e) of subsection 58.5.1.\n58.5.4 Where a post rating level or special payment has been established in accordance with subsection 58.5.1, the additional amount of Post Differential Allowance which shall be payable over and above the Post Differential Allowance which was previously established shall be calculated as follows:\n- where there was no Post Differential Allowance authorized previously, the amount of Post Differential Allowance is the amount established in Appendix A of this directive on the basis of the post rating level and the employee's family size at the post;\n- where a level I, II, III or IV Post Differential Allowance was previously established, the additional amount of Post Differential Allowance is the difference between the basic amount of Post Differential Allowance in effect at the time and the basic amount of Post Differential Allowance up to level V as established in Appendix A of this directive on the basis of the employee's family configuration at the post;\n- where a level V Post Differential Allowance was previously established, the additional amount of Post Differential Allowance is the amount established as a special payment in accordance with paragraph 58.5.1(c) on the basis of the employee's family configuration at the post;\n- the additional amounts of Post Differential Allowance or special payments calculated in accordance with paragraphs 58.5.4(a), (b) and (c) shall be adjusted, where applicable, to reflect a change in the amount of basic Post Differential Allowance on April 1 st of each year; and\n- notwithstanding the provisions of subsections 58.6.1 and 58.6.2, the additional amounts of Post Differential Allowance or special payments shall be payable during the period of extraordinary conditions, as determined by the Deputy Minister of Foreign Affairs in accordance with subsection 58.5.1, except that payments shall be limited to the period during which an employee and/or dependant is/are exposed to extraordinary conditions and shall be adjusted to reflect the employee's family configuration at the post.\n58.5.5 The special payment or additional Post Differential Allowance paid pursuant to subsection 58.5.4 are to be calculated on the basis of the basic Post Differential Allowance and shall be paid in addition to the bonus payments generated pursuant to subsection 58.4.1.\n58.5.6 The provisions of subsection 58.5.4 shall apply to all employees at a post during the period in which an additional amount of Post Differential Allowance or special payment is established to recognize extraordinary conditions, including an employee on temporary duty, notwithstanding that such employee may not be otherwise subject to this directive.\n58.6 Temporary Absence\n58.6.1 Where an unaccompanied employee is absent from the post for any reason other than temporary duty or emergency evacuation for a continuous period of more than 25 compensation days, the Post Differential Allowance shall cease on the 26 th compensation day and shall resume on the first compensation day following the employee's return to the post.\n58.6.2 Where an unaccompanied employee is absent from the post due to temporary duty or emergency evacuation for a continuous period of more than 25 compensation days, the Post Differential Allowance shall cease on the 26 th compensation day unless the temporary duty or the emergency evacuation is at a location for which a Post Differential Allowance is payable. Where the location of the temporary duty or emergency evacuation is a location for which a Post Differential Allowance is payable, the Post Differential Allowance applicable to the temporary place of duty becomes payable on the 26 th compensation day at the temporary place of duty and ends on the first compensation day following the employee’s departure from the temporary place of duty.\n58.6.3 Where an employee is in receipt of a Post Differential Allowance at an accompanied rate, the rate of allowance shall be adjusted as follows:\n- where the employee and all dependants are absent from the post for any reason other than emergency evacuation for a continuous period of more than 25 compensation days, the allowance shall cease on the 26 th compensation day following their departure and shall resume at the appropriate rate, as applicable, on the first compensation day following the return of the employee and/or dependant(s) to the post;\n- where either the employee or the dependant(s) is/are absent from the post for any reason other than emergency evacuation for a continuous period of more than 25 compensation days, the rate of allowance shall be adjusted to reflect the change in family size as applicable on the 26 th compensation day following the departure of the employee and/or dependant and shall again be adjusted on the first compensation day following the employee's and/or dependant's return to the post;\n- where an employee is absent from the post on temporary duty at a location for which a Post Differential Allowance is not payable, the Post Differential Allowance shall be adjusted to reflect one dependant less at post;\n- where an employee is absent from the post on temporary duty at a location for which a Post Differential Allowance is applicable, the Post Differential Allowance applicable to the temporary place of duty shall become payable on the 26 th compensation day at the unaccompanied rate in addition to the rate applicable to the family configuration for the dependant(s) who continue to reside at the post except that in no case shall the allowance exceed the Post Differential Allowance which would be applicable were the employee and dependant(s) at the post with the higher post rating level; or\n- where an employee and/or dependant(s) are absent from the post under emergency evacuation at a location for which a Post Differential Allowance is applicable, the Post Differential Allowance applicable to the temporary location shall become payable on the 26 th compensation day of such emergency evacuation at the rate applicable to the family configuration located at the temporary location. Where the employee remains at the post, the Post Differential Allowance shall be payable as specified in paragraph (d) above.\n58.6.4 For the purposes of FSD 58.6.1 and 58.6.3, where an employee and/or dependants are absent from the post for a continuous period of more than 25 compensation days and must quarantine at a location which is not the post due to local requirements, the Post Differential Allowance shall resume on the first compensation day following the commencement of the quarantine period rather than the return to the post.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-64",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix A – Post Differential Allowance",
+    "marginal_note": "Appendix A – Post Differential Allowance",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThis table reflects the annual Post Differential Allowance (PDA) rates in Canadian dollars effective April 1, 2026.\nPost Rating Unaccompanied Accompanied by One Dependant Accompanied by Two Dependants Accompanied by Three Dependants Accompanied by Four or More Dependants ($) ($) ($) ($) ($) I 4,492 5,843 6,749 6,969 7,148 II 6,752 8,781 10,129 10,470 10,805 III 8,992 11,688 13,491 13,939 14,387 IV 13,491 17,538 20,239 20,913 21,583 V 17,988 23,385 26,982 27,879 28,781\nNote: The dollar amounts shall be adjusted annually on April 1 st in accordance with the methodology agreed to by the NJC FSD Committee as described in the Guide to Rates and Allowances – Foreign Service Directives .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-65",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "Appendix B—Post Rating Levels and Additional Allowances",
+    "marginal_note": "Appendix B—Post Rating Levels and Additional Allowances",
+    "part": "Part VIII - Allowances and related provisions",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThis table reflects the post rating levels and the additional allowances as established in accordance with paragraph 58.1.1(b) and section 58.5 of this directive.\nPost Post Rating Level Temporary Level/ Special Payment FSD 58.5.1 (Effective Date) Abidjan, Côte d'Ivoire IV Abu Dhabi, United Arab Emirates II III (2026/02/28 – 2026/04/30) Abuja, Nigeria V Accra, Ghana III Addis Ababa, Ethiopia V Algiers, Algeria V Amman, Jordan IV Ankara, Turkey III Astana, Kazakhstan (formerly Nur-Sultan) V Athens, Greece I Baghdad, Iraq V 20% (2026/02/01) Bamako, Mali V 15% (2026/02/01) Bandar Seri Begawan, Brunei Darussalam II Bangalore, India IV Bangkok, Thailand IV Beijing, China III Beirut, Lebanon V Belgrade, Serbia III Bogotá, Colombia IV Brasilia, Brazil III Bridgetown, Barbados II Bucharest, Romania II Buenos Aires, Argentina III Cairo, Egypt IV Chandigarh, India V Chongqing, China IV Colombo, Sri Lanka IV Cotonou, Benin IV Dakar, Senegal III Dar es Salaam, Tanzania V Dhaka, Bangladesh V Doha, Qatar III IV (2026/02/28 – 2026/04/30) Dubai, United Arab Emirates II III (2026/02/28 – 2026/04/30) Elblag, Poland I Erbil, Iraq V 20% (2024/11/01) Georgetown, Guyana IV Guadalajara, Mexico III Guangzhou, China III Guatemala, Guatemala IV Hanoi, Vietnam IV Harare, Zimbabwe IV Havana, Cuba V Ho Chi Minh City, Vietnam III Hong Kong, China I Islamabad, Pakistan V Istanbul, Turkey II Izmir, Turkey II Jakarta, Indonesia III Johannesburg, South Africa III Juba, South Sudan V 35% (2025/09/01) Khartoum, Sudan V Kigali, Rwanda III Kingston, Jamaica IV Kinshasa, Democratic Republic of Congo V Kuala Lumpur, Malaysia II Kuwait City, Kuwait III Kyiv, Ukraine III V (2022/10/01) La Paz, Bolivia IV Lagos, Nigeria V Lima, Peru III Lusaka, Zambia III Managua, Nicaragua IV Manila, Philippines III Maputo, Mozambique V Mexico, Mexico III Monterrey, Mexico III Montevideo, Uruguay II Moscow, Russia IV V (2024/02/01) Mumbai, India IV Nairobi, Kenya IV New Delhi, India V Ouagadougou, Burkina Faso V Panama City, Panama II Phnom Penh, Cambodia IV Port-au-Prince, Haiti V 60% (2025/12/01) Port of Spain, Trinidad and Tobago III Pretoria, South Africa III Pyeongtaek, South Korea I Quito, Ecuador III Rabat, Morocco III Ramallah, West Bank IV V (2025/04/01 – 2026/04/30) Rio de Janeiro, Brazil III Riyadh, Saudi Arabia V San José, Costa Rica III San Salvador, El Salvador IV Santiago, Chile III Santo Domingo, Dominican Republic IV São Paulo, Brazil III Seoul, South Korea I Shanghai, China III Sibiu, Romania II Suva, Fiji II Szczecin, Poland I Taipei, Taiwan II Tegucigalpa, Honduras IV Tel Aviv, Israel III V (2026/02/28 – 2026/04/30) Thule, Greenland II Tunis, Tunisia V Ulaanbaatar, Mongolia IV Valparaiso, Chile I Vientiane, Laos III Warsaw, Poland II Wellington, India III Yangon, Myanmar V Yaoundé, Cameroon V Yerevan, Armenia III\n* Special Risk Premium – paragraph 58.5.1(f)\nNotes:\n- The post rating levels and the additional allowances as shown in this appendix shall be revised and amended by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee, as and when required.\n- Notwithstanding section 107 of the Federal Public Sector Labour Relations Act , revisions to this appendix shall not constitute a change in terms and conditions of employment for employees subject to the Foreign Service Directives.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-66",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 64 - Emergency Evacuation and Loss",
+    "marginal_note": "FSD 64 - Emergency Evacuation and Loss",
+    "part": "Part IX - Departure from mission",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive is designed to provide for the emergency evacuation of an employee and/or a dependant from a post in the event of hostilities, natural disaster or other threatening circumstances; to safeguard an employee's material possessions during such absence; and to provide compensation for any loss resulting from the event which causes the evacuation.\nThese related provisions recognize that emergency evacuation from a post may result in an unanticipated financial burden on the employees involved. The following provisions have been developed to assist in defraying such expenses during the period of evacuation.\nIt is the responsibility of individual departments which are or may be involved in evacuation procedures to coordinate the implementation of the provisions of FSD 64 and related directives.\nDirective\n64.1 Application\n64.1.1 The deputy head may authorize the emergency evacuation of an employee and/or a dependant from a post to a suitable location, including Canada. Where insufficient time or inadequate communications exist, the senior officer at the mission may authorize the emergency evacuation. If subsequent conditions warrant, the return to the post of the employee and/or a dependant may be authorized. The following conditions apply for the evacuation from a post:\n- hostilities, natural disaster or other threatening circumstances necessitate such evacuation in order to ensure the safety of the person concerned;\n- no effective purpose, in particular the protection and emergency evacuation of other Canadian nationals, would be served by having the employee remain on duty at the post; and\n- such evacuation is more reasonable and expedient than direct transfer to another post or to Canada in accordance with FSD 15 – Relocation.\n64.1.2 An employee evacuated pursuant to this directive is deemed to be on duty from the day of departure from the post until the return to that post or assignment to another post or to Canada as the case may be.\n64.2 Travelling and Living Expenses\n64.2.1 Where the deputy head has authorized an emergency evacuation of an employee and/or dependant from a post to an approved evacuation location, the deputy head shall authorize payment of the following expenses:\n- actual and reasonable travelling expenses between the post and the approved evacuation location;\n- actual and reasonable accommodation expenses for hotel accommodation, self-contained accommodation or, in accordance with the NJC Travel Directive, private non-commercial accommodation, as determined on a case-by-case basis by the deputy head;\n- meals in accordance with Appendix C or D, as applicable, of the NJC Travel Directive;\n- one daily incidental allowance per family unit in accordance with Appendix C or D, as applicable, of the NJC Travel Directive; and\n- the cost of telephone calls, in accordance with the NJC Travel Directive, from the approved evacuation location to the post where the employee and dependants are separated. However, telephone calls shall not be reimbursed where an incidental expense allowance is paid for travel within Canada or the continental U.S.A.\n64.3 Additional Expenses\n64.3.1 In addition to the provisions of subsection 64.2.1, where the deputy head has authorized an emergency evacuation of an employee and/or dependant from a post to an approved evacuation location, the deputy head may approve reimbursement for costs related to the evacuation which are not otherwise covered. Possible expenses include, but are not necessarily limited to:\n- the cost of two five-minute person-to-person long distance telephone calls, one to an employee's relative or designated next-of-kin and one, if applicable, to a spouse's or common-law partner's relative or designated next-of-kin;\n- shipment of pets, normally as accompanying baggage, or by air freight if necessary;\n- an accountable commercial transportation allowance of $100 CAD weekly at the approved evacuation location, except where: the approved evacuation location is the employee’s headquarters city and there is a PMV in storage, in which case the allowance is limited to one week; or an advance has been authorized for the purchase of a replacement vehicle and the employee and/or dependants have taken delivery of the replacement vehicle;\n- an additional accountable commercial transportation allowance in Canada, where a rental car is used for school transportation; and/or\n- boarding of pets: at the post for the period of the evacuation; or at the evacuation location in the event that hotels do not accept pets.\n64.3.2 The amounts specified in paragraphs 64.3.1(c) and (d) are not to exceed the amount as determined by the deputy head for rental of a mid-size vehicle on a monthly basis.\n64.4 Living Expenses in Temporary Accommodation at Post\n64.4.1 Where emergency evacuation conditions exist and the employee is required to remain at the post in temporary accommodation, the deputy head shall authorize payment to an employee for actual and reasonable expenses for accommodation and meals. Incidentals shall be paid in accordance with the NJC Travel Directive.\n64.4.2 Actual and reasonable expenses for meals should not normally exceed the full daily meal allowance for the post as specified in Appendix C or D, as applicable, of the NJC Travel Directive. However, where conditions at the post result in higher costs, the deputy head may authorize payment which exceeds the applicable full daily meal allowance.\n64.4.3 Where employees are required to share accommodation due to the emergency evacuation conditions at the post, the provisions of section 25.13 of FSD 25 – Shelter may apply.\n64.5 Accountable Advances for Purchase of Essential Household Effects\n64.5.1 Upon evacuation of the employee and/or dependants, the deputy head may authorize, on a case-by-case basis, one or more accountable advances to replace essential items of household effects, clothing or children's toys which have been left at the post and, in the event of evacuation to a third country, essential items which duplicate those in storage at headquarters. Advances may only be used to purchase items which duplicate items listed on the employee's inventories. Subsection 64.10.2 refers to both compensation and the recovery of advances provided under this section, where items which have been replaced are subsequently recovered. The maximum amount of the advance(s) shall not exceed:\n- $2,500 for an employee; or\n- $2,500 for the spouse or common-law partner of an employee, where an employee is not evacuated or the spouse or common-law partner of an employee precedes the employee on emergency evacuation; and\n- $1,000 for an employee where the employee's spouse or common-law partner has received an advance of $2,500; and\n- $1,000 for each dependant accompanying the employee and/or spouse or common-law partner on emergency evacuation.\n64.5.2 Notwithstanding that an employee and/or dependants may have received an advance for the purchase of essential items following emergency evacuation, where the mission has been unable to ship the employee's household effects, the deputy head may authorize a further accountable advance up to the depreciated value of the household effects left at the post from which the employee was evacuated, as listed in the employee's inventory, reduced by the amount of any previous advance made for the purchase of essential items left at the post, when:\n- the employee is officially notified of a cross-posting or an assignment to duty in Canada other than temporary duty; or\n- the family is reunited in permanent accommodation.\n64.5.3 Notwithstanding FSD 4 – Accountable Advances, an accountable advance may be issued to a dependant for any expenditure authorized under FSD 64 and related provisions where an employee accepts responsibility for repayment in accordance with this directive. Where such accountable funds are issued to a dependant, they are deemed to be issued to the employee.\n64.6 Removal of Household Effects from Long-Term Storage\n64.6.1 Where items stored pursuant to FSD 15 – Relocation are required by the employee and/or dependant, the deputy head may authorize the necessary arrangements and approve for payment the expenses for packing, crating, transporting, unpacking and other costs related to the removal of such effects.\n64.7 Safeguarding of Employees' Household Effects\n64.7.1 The deputy head at the mission is authorized to approve actual and reasonable expenditures of public funds in order to safeguard the material possessions of employees who are evacuated and employees who remain at post against the events which caused the evacuation.\n64.8 Damage and Loss of Employees' Household Effects\n64.8.1 The purpose of this section is to compensate an employee for damage/loss of personal and/or household effects, including monetary loss, where such loss is attributable to an emergency evacuation or to a natural disaster or catastrophic event which:\n- would only be insured by a \"high-risk\" policy of insurance; or\n- would have been avoided or minimized if the employee had not been evacuated; and/or\n- would otherwise have been covered by the employee's standard policy of insurance, which has been invalidated by the insurer.\n64.8.2 Subject to subsection 64.8.6, where an employee has suffered damage and/or loss of material possessions because the events described in section 64.1 have occurred, whether or not there has been an emergency evacuation, the deputy head may authorize compensation for such damage/loss up to the maximum amount established in section 15.19 of FSD 15 – Relocation for damage and/or loss of household effects, and for monetary loss only in the form of bank deposits, up to an amount equal to six months' salary, where:\n- compensation shall be determined in accordance with the relevant provisions of FSD 15 – Relocation, for damage and/or loss of household effects on relocation, as appropriate;\n- the employee shall submit an updated inventory following emergency evacuation which is based on the inventory of effects shipped to the post and clearly indicates any additions or deletions to the inventory subsequent to arrival at the post;\n- for those items obtained after arrival at post and not yet added to the employee's inventory, reimbursement will be considered on the basis of proof of purchase and possession acceptable to the deputy head;\n- the inventory for relocation to the post will be used where inventories have not been updated prior to the evacuation;\n- the amount of compensation, if any, to be paid for monetary loss, where the deputy head considers that the employee has not taken reasonable precautions against such loss, shall be determined by the appropriate foreign service interdepartmental coordinating committee; and\n- compensation shall include the amount of any insurance deductible charged against a special high-risk insurance policy which provides protection from natural disasters, civil unrest, or other events which may cause an emergency evacuation.\n64.8.3 Where employees are evacuated and do not return to post, claims up to $500 for the loss of foodstuffs and perishable items will be accepted without receipts. Alternatively, claims beyond this amount should be supported by receipts, for all losses claimed.\n64.8.4 Where employees are evacuated and return to post, claims up to $500 for the loss of foodstuffs and perishable items shall be considered by the deputy head on the recommendation of mission administration. Alternatively, claims beyond this amount may be considered, when supported by receipts, for all losses claimed.\n64.8.5 It is the employee's responsibility to take out a standard tenant's policy of insurance for personal and household effects. Except as specified in subsections 64.8.1, 64.8.7 and 64.8.8, a claim for damage/loss of effects which would be covered by such a policy will not be considered under this directive.\n64.8.6 Any reimbursement from insurance or other source received by the employee as payment for incurred losses shall be reported by the employee and deducted from the compensation referred to in this section.\n64.8.7 In the absence of a standard tenant's policy of insurance for personal and household effects, an employee may only claim compensation for damage/loss of effects where:\n- a standard tenant's policy of insurance for personal and household effects would not cover the risk or would be invalidated by that risk; or\n- the damage/loss would have been avoided or minimized if the employee had not been evacuated.\n64.8.8 The amount of compensation payable for damage/loss of effects shall be reduced by an amount determined by the deputy head, on the advice of the appropriate foreign service interdepartmental coordinating committee, to reflect the cost of a standard tenant's policy in Ottawa for personal and household effects, on the basis of the employee's inventory, for the period of time from the date of occupancy of permanent accommodation at the post to the end of the policy year in which the evacuation occurred.\n64.9 Deemed Loss\n64.9.1 The deputy head may, on the advice of the Head of Mission, and with the concurrence of the appropriate foreign service interdepartmental coordinating committee, deem effects to have been lost following an emergency evacuation if recovery has not been effected within 12 months of the employee's departure from the post.\n64.10 Compensation for Damage/Loss\n64.10.1 Compensation for loss of personal and household effects which are not recovered following emergency evacuation shall be in accordance with the provisions of FSD 15 – Relocation for compensation for damage and/or loss of household effects.\n64.10.2 Compensation for damage/loss of personal and household effects which are subsequently recovered following emergency evacuation shall be in accordance with the provisions of FSD 15 – Relocation, related to damage and/or loss except that the employee shall have the option of:\n- retaining recovered articles which have been duplicated under the provisions of section 64.9, in which case compensation shall be limited to one-half of the replacement cost value of the articles recovered; or\n- refusing acceptance of recovered articles which have been duplicated under the provision of section 64.9, in which case compensation shall be in accordance with the replacement cost value of the articles recovered, and ownership of such articles shall vest in the Crown.\n64.10.3 The employee has the right to claim compensation for damage/loss of personal and household effects in accordance with this directive or FSD 15 – Relocation, except that an employee shall not claim compensation for the same article more than once, whether under the provisions of the Foreign Service Directives or a private insurance policy.\n64.10.4 In the case of damage or loss for which compensation is not otherwise payable under this directive or under FSD 15 – Relocation, the deputy head may request the President of the Treasury Board to authorize the payment of such reasonable compensation as is considered appropriate, having regard to the circumstances.\n64.11 Accounting and Claim Procedure for Damage and Loss\n64.11.1 An employee who has been issued an advance under these provisions shall submit receipts to substantiate the purchase of essential household effects, clothing and children's toys within 90 days of the issuance of the advance.\n64.11.2 Where there is actual or deemed damage/loss of household effects, an employee who has received an accountable advance under these provisions shall submit a claim for compensation to settle the advance in accordance with the provisions of this directive and FSD 15 – Relocation, damage and/or loss of household effects related provisions within 90 days, whichever is the earliest, from the date:\n- of taking possession of household effects;\n- the deputy head establishes that household effects have been lost; or\n- effects are \"deemed lost\" by the deputy head.\n64.11.3 Where an employee has not received an advance under these provisions and there is an actual or deemed damage/loss of household effects, the employee shall submit a claim for compensation in accordance with FSD 15 – Relocation, subject to the provisions of section 64.10.\n64.11.4 An employee who has received an accountable advance in accordance with these provisions and who is not submitting a claim against the Crown for damage/loss of household effects, shall account for such advance in full:\n- immediately upon settlement from a third party, for example, private insurer; or\n- within 90 days from the date of taking possession of household effects, whichever is earlier.\n64.12 Private Motor Vehicle (PMV)\n64.12.1 Where an employee has been unable to sell the PMV privately and the mission has been unable to sell or ship the PMV within six months of the employee's evacuation, the employee shall have the following options:\n- ask the mission to continue efforts to ship; or\n- ask the mission to continue efforts to sell; or\n- request Crown purchase, in which case the deputy head shall arrange for the purchase of the PMV by the Crown.\n64.12.2 Where the PMV is purchased by the Crown, the following purchase price shall apply:\n- for a PMV more than one year old, the retail value as determined by the deputy head on the recommendation of the appropriate foreign service interdepartmental coordinating committee: as at time of shipping, where the employee/dependant has not taken possession of the PMV at the post; or as at time of the employee's evacuation, where the PMV has been in use at the post, except that where the Head of Mission has authorized safe storage of the PMV prior to the employee's evacuation, the retail value shall be determined at the time the PMV is placed in safe storage; or\n- for a PMV less than one year old, the retail value as determined by the deputy head on the recommendation of the appropriate foreign service interdepartmental coordinating committee, or purchase cost depreciated by 2% per month for each month from the date of possession, excluding periods where the Head of Mission has authorized safe storage, whichever is the greater, except that where the employee/dependant has never taken possession of the PMV, no depreciation shall apply.\n64.12.3 An employee may request an accountable advance for the purchase of a replacement PMV at any time within six months of an evacuation. The advance shall not exceed the estimated purchase price of the PMV left at the post, as determined under subsection 64.12.2 and shall be repaid in full at the time:\n- the PMV at the post is purchased by the Crown; or\n- the PMV at the post is sold privately; or\n- the employee/dependant takes delivery of the PMV; or\n- the replacement vehicle is sold; or\n- one year from the date of the employee's evacuation, whichever is earliest.\n64.12.4 Should an employee not elect for the accountable advance under subsection 64.12.3, the employee may request an accountable advance for a replacement PMV for use by evacuated dependants, where the employee remains at the post and the dependants are evacuated for a period of more than 30 days. The advance shall not exceed the retail value of the PMV at the post as determined under subsection 64.12.2 and shall be repaid in full at the time:\n- the employee's dependants return to the post;\n- the replacement vehicle is sold;\n- the employee is subsequently evacuated; or\n- the employee is reassigned, whichever is earliest.\n64.12.5 Where an employee is subsequently evacuated, the provisions of subsection 64.12.3 apply.\n64.12.6 Where an employee is reassigned from a post where evacuation procedures are still in effect and is unable to sell or to ship the PMV, the deputy head may authorize Crown purchase of the PMV, the purchase price to be determined as in subsection 64.12.2.\n64.12.7 Where a motorcycle is the employee’s only PMV at post, the provisions of FSD 64.12 can be applied for a motorcycle.\n64.12.8 Where normal insurance coverage does not apply to damage or loss of a PMV due to riot, insurrection or like risks, a claim may be made in accordance with the general principles of international law concerning state responsibility. In unusual circumstances, a submission for compensation for damage or loss to a PMV may be made to the President of the Treasury Board.\n64.13 Impact of an Emergency Evacuation on Other FSD Provisions\n64.13.1 The posting loan repayments continue throughout the period of an emergency evacuation. However, at the request of the employee, the repayments may be suspended from the date of evacuation of the employee. No interest shall be calculated on the principal during the period of suspension.\n64.13.2 Where the repayment of the posting loan has been suspended, the repayment shall resume on return to post, on cross-posting, or on assignment to duty in Canada, other than temporary duty, with the repayment period extended to recognize the period of suspension.\n64.13.3 Where an employee and accompanying dependant(s) have been evacuated in accordance with the provisions of this directive, shelter cost shall continue to be paid in accordance with FSD 25 – Shelter.\n64.13.4 Where a dependent child is evacuated under this directive, section 34.8 of FSD 34 – Education Allowances may be applied at the discretion of the deputy head.\n64.13.5 Subject to managerial discretion as outlined in subsection 50.11.2, an employee and/or dependants may be authorized to use the provisions of FSD 50 – Post Travel Assistance for travel away from the approved evacuation location.\n64.13.6 Family Reunion may be authorized by the deputy head for travel to the approved evacuation location in lieu of travel to the post, subject to the provisions of FSD 51 – Family Reunion.\n64.13.7 The provisions of FSD 55 – Post Living Allowance apply as specified in section 55.5 – Temporary Absence.\n64.13.8 The provisions of FSD 56 – Foreign Service Incentive Allowances, section 56.2 – Foreign Service Premium apply as specified in section 56.9 – Temporary Absence of Dependant.\n64.13.9 The provisions of FSD 58 – Post Differential Allowance apply as specified in section 58.6 – Temporary Absence.\n64.13.10 Where the deputy head determines that an employee and/or dependants who were evacuated pursuant to this directive will not return to post, employees shall receive notification in writing of the decision and the provisions of these directives shall apply as follows:\n- the provisions of FSD 15 – Relocation shall apply with the exception of the travelling expenses commencing on the date of notification of relocation;\n- where the employee and/or dependants were not evacuated to the headquarters city or new place of duty, actual and reasonable travel expenses from the approved evacuation location to the employee’s headquarters city or new place of duty will be approved under this directive;\n- where a spouse or common-law partner is relocated to the headquarters city as specified in subsection 64.13.10 and the employee continues the assignment at the post, FSD 18 – Special Family Separation Assistance may apply; and\n- where the deputy head determines that an employee and/or dependants who were evacuated pursuant to this directive will be posted to another post in lieu of returning to the headquarters city, the deputy head shall determine whether the provisions of FSD 15 – Relocation will apply for the relocation of the employee and/or dependants from the former post to Canada to the new post or directly from the former post to the new post. Where the deputy head determines that the provisions of FSD 15 – Relocation will apply from the former post to the new post directly, the deputy head may continue to apply the provisions of this directive.\n64.14 Managerial Discretion\n64.14.1 At the discretion of the deputy head, subsection 64.6.1 may be applied to effects remaining at the employee's post.\n64.14.2 At the discretion of the deputy head, personal clothing which the employee has duplicated and which remains in storage away from the employee's place of duty may be deemed to have been lost.\n64.14.3 At the discretion of the deputy head, all or any of these provisions may be extended to employees who are reassigned from a post where evacuation procedures are in effect.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-67",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 66 - Death Abroad of an Employee or Dependant",
+    "marginal_note": "FSD 66 - Death Abroad of an Employee or Dependant",
+    "part": "Part IX - Departure from mission",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nWhere an employee or a dependant dies abroad during the period of the employee's assignment, the employer may authorize the payment of certain expenses related to the occurrence, which are in excess of expenses which would have been incurred had death occurred at the employee's headquarters city.\nDirective\n66.1 Application\n66.1.1 Where an employee dies at a post, the deputy head may authorize payment of:\n- the cost at the place where death occurred for ambulance, hearse, embalming or cremation, outside case (not a coffin), and any other essential costs in excess of those which would have been incurred had death occurred at the employee's headquarters city; and\n- transportation expenses of the body from the place where death occurred to the place of internment less the transportation expenses that would have been incurred between the place of interment and the employee's headquarters city.\n66.1.2 The payments, as specified in paragraphs 66.1.1(a) and 66.1.1(b), shall be reduced by any amount payable under worker's compensation or other appropriate laws for funeral and transportation expenses.\n66.1.3 The deputy head may authorize the payment of expenses itemized in subsection 66.1.1 in the event of the death of a dependant who was residing with the employee at the post, or was a dependent student.\n66.1.4 In the event of the death of an employee or a dependant as specified in subsection 66.1.3, notwithstanding other benefits, various FSDs may be impacted or invoked or may no longer apply, including but not limited to the following:\n- FSD 3 – Application, subsection 3.8.7;\n- FSD 15 – Relocation, subsections 15.12.4 – Illness, injury, death while travelling; 15.26.1(c) and FSD 15.26.3 – Termination of assignment outside Canada; 15.27.3(b) - Early termination of posting;\n- FSD 25 – Shelter, subsections 25.2.6 – Crown Held Accommodation; FSD 25.3.8 – Privately Leased Accommodation; FSD 25.9.6 – Utilities and other expenses; FSD 25.11 – Start and end date of Shelter Cost;\n- FSD 54 – Compassionate Travel, section 54.13 – Death during temporary absence;\n- FSD 55 – Post Living Allowance, section 55.2 – Effective Date;\n- FSD 56 – Foreign Service Premiums, section 56.7 – Effective Date; section 56.8 – Change in Family Size;\n- FSD 58 – Post Differential Allowance, section 58.3 – Effective Date.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-fsd-dse-68",
+    "doc_type": "directive",
+    "act_code": "fsd-dse",
+    "act_short": "Foreign Service Directives",
+    "act_name": "NJC Foreign Service Directives",
+    "section": "FSD 70 - Allowances and Reporting Requirements",
+    "marginal_note": "FSD 70 - Allowances and Reporting Requirements",
+    "part": "Part IX - Departure from mission",
+    "division": "",
+    "heading": "",
+    "text": "Scope\nIntroduction\nThis directive sets out the administrative procedures relating to the issuance, use, certification and verification of travel allowances and the reporting requirements under the Foreign Service Directives.\nDefinition\nNote: This definition only applies to this directive.\nDeputy Head (administrateur général ) is the deputy head of the employing department, except where arrangements have been made with the Department of Foreign Affairs, Trade and Development for the administration of the Foreign Service Directives, in which case the reports shall be submitted by the Department of Foreign Affairs, Trade and Development.\nDirective\n70.1 Travel Allowances – Application\n70.1.1 One of the conditions of the tax-free travel allowances is that they are spent only for the specific purpose identified by the employer.\n70.1.2 The onus is on the employee to demonstrate that the funds were spent for the specific purpose for which they were issued.\n70.1.3 The issuance, certification and verification procedures apply to the following travel allowances:\n- FSD 35 – Education Travel;\n- FSD 50 – Post Travel Assistance;\n- FSD 51 – Family Reunion;\n- FSD 54 – Compassionate Travel; and\n- FSD 58.5.1(d) – Respite Travel Assistance.\n70.2 Travel Allowances – Issuance of the Allowances\n70.2.1 Allowances for FSD 50 – Post Travel Assistance and FSD 51 – Family Reunion may be issued in accordance with FSD 49 – FSD Travel Bank.\n70.2.2 Allowances for FSD 35 – Education Travel, FSD 54 – Compassionate Travel and FSD 58.5.1(d) – Respite Travel Assistance shall be issued as close to the proposed date of travel as possible, taking into account the need to book tickets in advance.\n70.2.3 With regards to allowances identified in FSD 70.2.2, the employee must present a signed travel plan that identifies proposed travel and anticipated costs to the extent of the allowance. It is understood that travel plans may change, and planned travel may have to be cancelled or amended. Amendments to the plan may be made as necessary.\n70.3 Travel Allowances - Use of the Allowances\n70.3.1 Where an allowance is issued for travel as specified in subsection 70.1.3, employees must certify the use of the allowance as outlined in section 70.4.\n70.3.2 FSD 50 – Post Travel Allowance is a fixed allowance which must be spent on travel and travel-related expenses, whether on one trip or more.\n70.4 Travel Allowances – Certification and Verification of the Use of the Allowances\n70.4.1 While the allowances specified in subsection 70.1.3 are non-accountable allowances, the employee is required to certify the use of each allowance and may be required to demonstrate that the allowance has been used for the purpose intended as follows:\n- for allowances issued under FSD 50 – Post Travel Assistance, employees are required to certify that everyone for whom an allowance has been issued has travelled and that at least 75% of an allowance issued for each individual was spent on travel and travel-related expenses, including transportation, accommodation, meals and incidental travel expenses such as tours, entry fees, etc. When travel is by PMV or rental vehicle, vehicle rental, fuel, oil, road/bridge tolls, ferries and other transportation charges/fees may be included, but may not be based on a kilometric/mileage rate; and\n- for the following allowances, employees are required to certify the use of the full amount of the allowance: FSD 35 – Education Travel; FSD 51 – Family Reunion Travel; FSD 54 – Compassionate Travel; and FSD 58.5.1(d) Respite Travel Assistance.\n70.4.2 Within 30 days of completion of travel or at the end of the posting, whichever is earlier, employees must complete and submit a Travel Certification Form which will form the basis for any subsequent audit. In addition, the allowance may be verified.\n70.4.3 Where the employee certifies an amount lower than the percentage identified in subsection 70.4.1 or cannot provide documentation in the event of an audit, the amount to be reimbursed is the difference between the amount certified and the full amount of the allowance.\n70.4.4 Employees are required to retain evidence of travel to support the purpose of the allowance for a period of seven years. Supporting documentation must demonstrate that expenditures were incurred outside the post. If employees cannot demonstrate that the allowance has been used for the purpose intended when requested to do so, the allowance will be adjusted and reduced by that portion of the allowance the use of which cannot be substantiated.\n70.4.5 Under normal circumstances, a further travel allowance under the same Foreign Service Directive for the same traveller will not be issued until the employee has completed the certification, and the verification requirement, if requested, regarding a previous travel allowance.\n70.5 Reporting Requirements\n70.5.1 The deputy head, as defined in this directive, shall submit a report by December 1 st of every year for the period of November 1 st of the previous year to October 31 st of the current year to the Treasury Board of Canada Secretariat at fsd.dse@tbs-sct.gc.ca . The report shall include the following:\n- total number of employees at posts under the full or partial provisions of the FSDs;\n- on designation of a dependant, pursuant to paragraph (c) of the definition of Dependant under FSD 2 – Definitions, providing the details involved;\n- use of managerial discretion to provide individual treatment to an employee-couple on relocation pursuant to subsection 15.2.1 of FSD 15 – Relocation;\n- use of managerial discretion to provide additional financial assistance for local transportation pursuant to subsection 15.22.4 of FSD 15 – Relocation;\n- use of managerial discretion under section 15.33 - Managerial Discretion of FSD 15;\n- use of FSD 18 – Special Family Separation Assistance pursuant to subsection 18.11.1;\n- use of managerial discretion under subsection 18.11.2 of FSD 18 – Special Family Separation Assistance;\n- use of managerial discretion under section 56.10 of FSD 56 – Foreign Service Incentive Allowances to continue the payment of the premium to an employee who has served seven consecutive years at the same post;\n- use of managerial discretion to continue payment of the Foreign Service Premium during the temporary absence of a dependant pursuant to paragraph 56.9.1(b) of FSD 56 – Foreign Service Incentive Allowances; and\n- approval of additional assistance provisions under section 58.5 – Additional Allowance Due to Extraordinary Conditions of FSD 58 – Post Differential Allowance.\n70.5.2 In addition to the above annual report, the deputy head, as defined in this directive, shall submit departmental reports as requested by the Treasury Board Secretariat.\n70.5.3 The NJC FSD Committee shall receive reports as specified below:\n- changes to section 3 – Operations Allowances of the Military Foreign Service Instructions (MFSI) pursuant to subsection 3.4.2 of FSD 3 – Application as applicable;\n- the official routing for relocation travel between posts and Ottawa, including any authorized stopovers, by June 30 th of every year; and\n- a consolidated report of items outlined in subsection 70.5.1 by January 31 st of every year.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "",
+    "citation": "Foreign Service Directives",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/fsd-dse/en"
+  },
+  {
+    "id": "directive-d4-1",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Collective Agreement",
+    "marginal_note": "Collective Agreement",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is deemed to be part of collective agreements between the parties to the National Joint Council (NJC) and employees are to be afforded ready access to this directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-2",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Grievance Procedure",
+    "marginal_note": "Grievance Procedure",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act will be in accordance with Part 15 of the National Joint Council By-Laws . For unrepresented employees, the departmental grievance procedure applies.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-3",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Effective Date",
+    "marginal_note": "Effective Date",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is effective on June 1, 2025, unless otherwise specified.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-4",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Application",
+    "marginal_note": "Application",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive applies to employees in the Public Service.\nPublic Service defined as:\n- all departments and other portions of the Public Service of Canada listed in Schedules I and IV of the Financial Administration Act ; and\n- any employer listed in Schedule V of the Financial Administration Act , who is a member of the National Joint Council and who has opted to follow this directive.\nSubject to the above noted paragraphs, this directive excludes:\n- members of the Canadian Armed Forces, and\n- employees who occupy positions in the lightkeepers occupational group.\nPersons:\n- employed for a specified term of less than three (3) months, or\n- not ordinarily required to work more than one-third of the normal working hours of a full-time employee of the same occupational group and level (part time worker), or\n- who are students covered by the Terms and Conditions of Employment for Students\nare not eligible for any of the benefits provided in Part III of this directive. They are, however, eligible for the allowances paid at their particular headquarters.\nFor the purposes of this directive, employees who reside outside their headquarters and commute daily from their residence to work shall:\n- be deemed to be residing at the headquarters, if their residence is in a location that is or would qualify as an isolated post; or\n- be considered an employee without dependants, if the residence is in a location that is not or would not qualify as an isolated post.\nThe application of this directive to the employees in the Ships' Officers and Ships' Crews occupational groups is outlined in Appendix E.\nPart VI of this directive is concerned only with employees who are \"permanent\" occupants of government housing provided in Canada. It does not apply to employees on travel status or otherwise considered transient, or to employees living outside Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-5",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Purpose and Scope",
+    "marginal_note": "Purpose and Scope",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The purpose of this directive is to facilitate the recruitment and retention of staff delivering government programs in isolated locations. Its provisions are designed to assist in offsetting some of the higher costs and to recognize the unique challenges associated with living and working in isolated posts. It also describes how employees will be treated when renting crown owned accommodations. These provisions do not constitute income or other compensation that would open the way for personal gain.\nUnder the Canadian Human Rights Act , and the Treasury Board Directive on the Duty to Accommodate Persons with Disabilities in the Federal Public Service, as amended from time to time, it is the employer's duty to ensure that the employee with a disability(ies) is fully accommodated to the point of undue hardship. Decisions and practices flowing from this directive shall be inclusive and barrier free.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-6",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Responsibility",
+    "marginal_note": "Responsibility",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Treasury Board of Canada Secretariat: Treasury Board of Canada Secretariat shall revise relevant portions of this directive as required from time to time on the recommendation of the National Joint Council, and advise departments who in turn will notify employees in writing of any changes that may affect them. Treasury Board of Canada Secretariat shall also advise departments on and monitor their interpretation and application of this directive.\nStatistics Canada: Statistics Canada shall conduct research and surveys with respect to the Fuel and Utilities Differential (F&UD) and the Living Cost Differential (LCD) Allowances and shall verify the Environment Allowance (EA) levels during their survey visits and report the results to the Treasury Board of Canada Secretariat.\nContracted Service Provider (CSP): The contracted service provider is responsible for the provision of base shelter values (BSVs), upon departmental request. The contracted service provider shall provide the revised BSVs. Reporting shall be limited to the property address requested and the revised BSVs.\nDepartments shall maintain an inventory of all self-contained government-owned or managed living accommodation. By October 15 of each year departments shall provide the contracted service provider with complete lists of living accommodation subject to the annual review that it operates. These lists shall include all information necessary to locate and identify each unit (i.e. location, address, building and appraisal numbers, type of accommodation, number of rooms, bedrooms, floor area, type of construction, an indication of changes which have occurred to the property, and a list of separately-provided parking). Accommodation lists and requests for appraisals shall be addressed to the contracted service provider.\nRequests for appraisals of newly acquired living accommodation or accommodation to be leased shall be addressed to the contracted service provider.\nHealth Canada: Health Canada is responsible for determining whether employees and their dependant(s) are medically fit for assignment to an isolated post. Health Canada, in accordance with the Treasury Board’s Directive on Occupational Health Evaluations, is also responsible for the ongoing occupational health evaluation of employees and dependants serving at isolated posts.\nDepartments: Departments shall assign a Designated Departmental Coordinator (DDC) who is responsible for the departmental application of the directive.\nDepartments shall ensure that each employee is provided with access to or a copy of this directive upon request. Employees in government housing shall also be supplied in writing with: the BSV for their unit; information showing how the rental charge was established from the BSV; and the name of the departmental administrator to contact for information, questions, complaints, etc. Departments shall develop comprehensive information packages on the directive (i.e. list of questions and answers, eligibility criteria for the allowances and benefits etc.).\nEmployee: Employees should familiarize themselves with the Isolated Posts and Government Housing Directive and to seek clarification and/or assistance from their Designated Departmental Coordinator with respect to the application and/or interpretation of the directive, as needed.\nFailure to do so may result in recovery of overpayments.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-7",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Reports",
+    "marginal_note": "Reports",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "When required by the Treasury Board of Canada Secretariat, the deputy head shall submit a consolidated departmental report.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-8",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Allowances",
+    "marginal_note": "Allowances",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In order to qualify as an isolated post, a location must meet the criteria outlined in Part II qualifying it for an environment allowance. Qualification for an environment allowance is a prerequisite for all other allowances and, subject to subsection 1.14.2, for benefits under this directive, except for the special location allowance.\nEnvironment Allowance (EA): The EA is assessed according to five classification levels by allocating points for the population, climate and availability of commercial transportation or access by all-weather roads. (See Section 1.7 and Appendix H, section 1 for qualifying criteria.)\nLiving Cost Differential (LCD): An LCD is payable at an isolated post where prices for goods and services are at least 15% higher than those available in the location identified as its point of comparison as measured by Statistics Canada and is intended to assist employees in meeting those costs. The amount of LCD depends on the price differentials, as measured by Statistics Canada, between an isolated post and its point of comparison. (See Section 1.8 and Appendix H, section 2 for qualifying criteria.)\nFuel and Utilities Differential (F&UD): An F&UD is payable at designated isolated posts where prices for fuel and utilities are at least 15% higher than the National Average Expenditure due to transportation costs and consumption rates inherent to the geographical location. (See Section 1.9 and Appendix H, section 3 for qualifying criteria.) It is intended to assist employees to offset those associated costs.\nShelter Cost Differential (SCD): An SCD is payable at designated isolated posts where the average monthly rent for three-bedroom accommodation, based on census data on shelter, is higher than the national average threshold. The national average threshold is calculated by adding 15% to the monthly average rent for three-bedroom accommodation at the 12 points of departure as defined in the IPGHD. (See Section 1.10 and Appendix H, section 4 for qualifying criteria.)\nSpecial Location Allowance: A special location allowance is payable to employees at locations listed in Appendix G. (See Section 1.11 and Appendix H, section 5 for qualifying criteria.)",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-9",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Definitions",
+    "marginal_note": "Definitions",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "All-weather road ( route praticable en tout temps ) means a gravel or higher standard road that extends between a location and a place named in the definition of point of departure that is impassable for less than three consecutive weeks during freeze-up and three consecutive weeks during break-up periods, and includes daily ferry service.\nAppropriate governing and/or delegating authority ( autorisation appropriée ) , with reference to an employee, means one or more of the following that is applicable to the employee in the circumstances:\n- an Act of Parliament or a statutory instrument made thereunder,\n- a current collective agreement,\n- a current compendium of terms and conditions of employment, or\n- a Treasury Board of Canada Secretariat authority other than this directive.\nAssignment/Assigned to isolated post ( affectation/affecté au poste isolé ) for the purposes of this directive, means employment at the isolated post/employed at the isolated post.\nAvailability to the public ( disponibilité au public ) refers to the situation in which an employee, as the occupant of a particular residence, is recognized as a government official and therefore may be called upon by the public outside normal working hours.\nBase shelter value (BSV) ( valeur de base des logements (VBL) ) is the value assessed by the contracted service provider for the occupation of a housing unit, and accounts for the physical and locational characteristics of the unit and external influences. The BSV excludes utilities (heat, electricity, water and sewer), furniture and appliances. It also excludes any rental charge adjustment and/or special reduction.\nCommon-law partner ( conjoint de fait ), see definition of Spouse or common-law partner .\nDepartment ( ministère ) means a department or other portion of the public service of Canada:\n- listed in Schedules I and IV to the Financial Administration Act, or\n- listed in Schedule V to the Financial Administration Act and which is a member of the National Joint Council of the Public Service of Canada.\nDependant ( personne à charge ), with reference to an employee, means a person, other than an employee or a member of the Canadian Armed Forces receiving an \"isolation allowance\" under the Compensation and Benefit Instructions for the Canadian Armed Forces, who resides with the employee at the employee's headquarters residence and is:\n- the spouse of that employee or the person named in the common-law partner declaration, or\n- one for whom the employee is eligible to claim a tax credit under the Income Tax Act, or\n- a biological child, stepchild, adopted child, or legal ward who: is unmarried with no spouse or common law partner and is under the age of 18, or, is dependant on the employee by reason of mental or physical disability, or has not yet attained 24 years of age and is in full-time attendance at a recognized educational institution.\nDeputy head ( administrateur général )\n- in relation to a department named in Schedule I of the Financial Administration Act , its deputy minister,\n- in relation to any portion of the core public administration named in Schedule IV of the Financial Administration Act , or in relation to any separate agency named in Schedule V of the Financial Administration Act, its chief executive officer, or if there is no chief executive officer, its statutory head, or if there is neither, the person who occupies the position designated under subsection 11(2) of the Financial Administration Act , in respect of that portion or that separate agency.\nEconomy airfare ( classe économique ) means a return full fare economy class ticket (fully refundable) on most commercial airlines. Economy class is the standard class of air travel and excludes first and business class or equivalents.\nEmployee ( fonctionnaire ) means, subject to the Application section, a person who is employed in a department or with a separate employer which is a member of the NJC.\nEmployee with dependants ( fonctionnaire avec personnes à charge ) is an employee with whom at least one dependant resides at the employee's headquarters residence.\nEmployee without dependants ( fonctionnaire sans personnes à charge ) means an employee with whom no dependant resides at the employee's headquarters residence.\nFiscal year ( année financière ) means the period beginning on the first day of April in one year and ending on the thirty-first day of March in the next year.\nGovernment housing ( logement de l'État )is residential accommodation, owned or leased by the Government of Canada, intended primarily for employees of the Government of Canada. Such accommodation may be either:\n- self-contained, i.e. a single-family dwelling (detached, semi-detached or row housing) or apartment, or\n- shared accommodation, i.e. a self-contained dwelling where employees have private bedrooms but share common areas.\nGross household income ( revenu brut du ménage ) is the total gross income, in whatever form received, of all members of the family, or of an individual, where applicable, excluding:\n- earnings of children or funds for the tuition of children in regular attendance at recognized institutions of learning such as scholarships, bursaries and contributions from non-resident family members,\n- earnings of a working spouse or common-law partner up to the amount that may be claimed as a \"spouse or common-law partner amount\" as specified in the CRA’s current Federal Income Tax and Benefit pubication, as amended from time to time.\nHeadquarters ( lieu d'affectation ) means the isolated post to which the employee is assigned.\nImmediate family ( famille immédiate ) for employees, means father, mother (or alternatively stepfather, stepmother, or foster parent), brother, sister, spouse, common-law partner resident with the employee, child (including child of the common-law partner), grandchild, grandparent, stepchild or ward of the employee, father-in-law, mother-in-law and relatives permanently residing in the employee's household or with whom the employee permanently resides.\nIsolated post ( poste isolé ) means a location named in Appendix A.\nNJC Relocation Directive (RD) ( Directive sur la réinstallation du CNM ) is the National Joint Council Directive pertaining to relocation, as applicable, as amended from time to time.\nNormal working hours ( heures de travail normales ) means the number and schedule of hours that a full-time indeterminate employee is required to work pursuant to an appropriate governing authority.\nOffensive noise ( bruits gênants ) includes any recurring noise which disturbs the quiet enjoyment of the premises, e.g. noises which originate within the building such as generators or communications equipment such as telephones, doorbell, etc., and noises which may be associated with crisis situations (e.g. patients in nursing stations, disorderly inmates, etc.). Also, employees on \"shift work\" who occupy shared accommodation are considered to be subject to \"moderate\" offensive noise, when there are other occupants of the same shared accommodation who also work shift work. Noises that originate from outside the building such as aircraft, motorboats, motor vehicles, etc., shall be accounted for by the BSV.\nPart-time employee ( employé à temps partiel ) means a person employed to work less than the normal daily or weekly hours of work established for a full-time employee of the same occupational group and level.\nPoint of comparison ( point de comparaison ) specifically refers to Vancouver, Edmonton, Saskatoon, Winnipeg, Toronto, Montreal or St.John's. Price differences at each isolated post are measured against those prevailing in one of the above-noted cities as established by the National Joint Council Isolated Posts and Government Housing Committee. These price differentials are calculated on items that fall within the approved Basket of Goods and Services included in Isolated Posts Living Cost Differential Indexes.\nPoint of departure ( point de départ ) means Vancouver, Edmonton, Calgary, Saskatoon, Winnipeg, Toronto, Ottawa, Montreal, Quebec City, Moncton, Halifax, or St. John's, whichever of these places is the nearest to the headquarters of an employee by the most practical route and means of transportation.\nPoint of origin ( point d’origine ) – means:\n- the last place in Canada where employees permanently resided prior to their assignment to an isolated post, or\n- where paragraph (a) does not apply or employees are not returning to the place referred to in paragraph (a), the place in Canada determined by the deputy head to be their point of origin.\nPrivate non-commercial accommodation ( logement particulier non commercial ) means private dwelling or non-commercial facilities where the traveller does not normally reside.\nPublic transportation (transport public) means any form of transportation that charges set fares, runs fixed routes and is available to the public such as buses, subways, ferries and trains.\nPublic use of living facilities ( usage du logement par le public ) involves the use by the public or other government employees of the private living facilities provided to the occupant such as bathroom, bedroom, communications equipment, etc.\nRelocation ( réinstallation ) means the authorized move of an employee from one place of duty to another or the authorized move of an employee from the employee's place of residence to the employee's first place of duty upon appointment to a position in the public service.\nRelocation upon end of employment (réinstallation en fin d'emploi) – means a limited relocation provided as a result of the termination of employment - ceases to be an employee by reason of retirement, disability, workforce adjustment, resignation, completed specified period appointment, disciplinary or non-disciplinary termination, or rejection on probation.\nRent ( loyer ) means the monthly amount charged to an employee for the occupation and use of a government housing unit. It includes fuel and utilities charges, where applicable.\nRoad kilometres ( kilomètres routiers ) means the official distance shown on the most recent provincial or territorial highway map or through the use of electronic mapping systems as determined by the IPGH committee.\nSeasonal employee ( employé saisonnier ) means a person appointed on an indeterminate basis who works for one or more specified portions of a fiscal year, each year.\nShelter charge ( frais de logement ) means the amount assessed for a government housing unit after deducting from the base shelter value any rental charge adjustment and/or special reduction. It does not include fuel and utilities charges.\nSpecial location ( localité spéciale ) means a place named in Appendix G.\nSpouse or common-law partner ( époux ou conjoint de fait ) The term common-law partner refers to a person living in a conjugal relationship with an employee for a continuous period of at least one year. The term spouse refers to the person married to the employee.\nTransportation expenses ( frais de transport ) means the expenses referred to in the NJC Relocation Directive or the Travel Directive that are incurred by an employee and any of the employee's dependants for transportation.\nTravel Directive ( Directive sur les voyages ) means the National Joint Council (NJC) Travel Directive, as amended from time to time.\nTravelling expenses ( frais de voyage ) means the expenses referred to in the NJC Relocation Directive or the Travel Directive that are incurred by an employee and any of the employee's dependants for accommodations, meals and incidentals.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-10",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Rates",
+    "marginal_note": "Rates",
+    "part": "Part I - Administration of Allowances",
+    "division": "",
+    "heading": "",
+    "text": "1.1 Less than Normal Hours\n1.1.1 When the hours of work of employees are less than normal hours of work, the employees shall, on a daily basis, be paid allowances for each hour worked to a maximum of the daily rate of allowances of full-time indeterminate employees of the same classification, group and level.\n1.2 Calculations\n1.2.1 The amount of employees' allowances shall be calculated and paid in the same manner as their salaries or wages are calculated and paid pursuant to an appropriate governing authority.\n1.2.2 In calculating the amount of an allowance to which employees are entitled, there shall not be included in the number of hours worked by them:\n- any hours worked in excess of the normal working hours for that classification, group and level, and\n- subject to section 1.14, any hours for which salary or wages are not paid.\n1.3 Reduction\n1.3.1 When the cost of transportation of food, fuel or other supplies is borne by or on behalf of the employer and is not considered in the determination of the allowances, the deputy head shall prescribe a reduction that is appropriate to that cost in the rates of the following allowances:\n- a living cost differential,\n- a fuel and utilities differential, and\n- a special location allowance.\n1.4 Dependant Becomes an Employee\n1.4.1 When employees cease to be employees with dependants because a person referred to in the definition of dependant becomes an employee, they may request a reconsideration of the matter by submitting the relevant facts to their deputy head in writing.\n1.4.2 On receipt of the written statement of facts from employees, the deputy head may deem them to be employees with dependants or without dependants for purposes of this directive.\n1.5 Employee Becomes a Dependant\n1.5.1 Where both members of a couple are employed with the federal government at an isolated post and have no dependants, each person is considered to be an \"employee without dependants\" for the purposes of the payment of the allowances.\n1.5.2 If one member goes on leave without pay for reasons other than maternity leave or parental leave, that person forfeits the allowances, but can be considered the dependant of the person who continues to work. The \"working\" employee can be deemed, for the period of the leave without pay, as an \"employee with dependants\" and have the allowances adjusted accordingly.\n1.5.3 If and when the employee on leave without pay returns to work, the allowances will be readjusted to the \"employee without dependants\" rate in both cases.\n1.6 Dependants Who Are Members of the Canadian Armed Forces\n1.6.1 For purposes of payment of the allowances mentioned in sections 1.7 to 1.10, where an employee has one or more dependant(s) and one is the employee's spouse or common-law partner and:\n- resides with the employee at the headquarters residence, and\n- is a member of the Canadian Armed Forces receiving an isolation allowance at the \"accompanied\" rate under the \"Compensation and Benefit Instructions for the Canadian Armed Forces\",\nthe employee shall be deemed to be an employee without dependants.\n1.6.2 If that spouse or common-law partner is receiving an isolation allowance at the \"unaccompanied\" rate, the employee shall be deemed to be an employee with dependants.\n1.6.3 Subsections 1.6.1 and 1.6.2 apply in this manner regardless of the number of additional dependants.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-11",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Types",
+    "marginal_note": "Types",
+    "part": "Part I - Administration of Allowances",
+    "division": "",
+    "heading": "",
+    "text": "1.7 Environment Allowance (EA)\n1.7.1 Employees shall be paid an EA, at the rate set out in Appendix B that is appropriate to the environment classification of their headquarters as set out in Appendix A.\n1.7.2 For purposes of this section, where both members of a couple are federal employees and have no dependants then both of them shall be deemed to be employees without dependants.\n1.7.3 For purposes of this section, where both members of a couple are federal employees and have dependants then one of them shall be deemed to be an employee with dependants and the other to be an employee without dependants.\n1.8 Living Cost Differential (LCD)\n1.8.1 Employees not subject to section 1.15 shall be paid an LCD, at the rate set out in Appendix C that is appropriate to the living cost classification of their headquarters as set out in Appendix A:\n- For purposes of this section, when both members of a couple are federal employees, the total amount of their rates for the LCD shall not exceed 100% of the rate for an employee with dependants.\n- Normally, that total shall be equally apportioned to each employee at 50% of the rate for employees with dependants. However, if both members of the couple sign a joint declaration requesting that one of them be considered an employee with dependants and the other a dependant, their employing department(s) shall make the appropriate arrangements to do so.\n1.8.2 An employee subject to section 1.15 shall be paid an LCD at the rate established in Appendix C as \"Reduced Rates – Living Cost Differential\" that is appropriate to the living cost classification attributed to their headquarters, as defined in Appendix A.\n1.9 Fuel and Utilities Differential (F&UD)\n1.9.1 Employees shall be paid an F&UD, at the rate set out in Appendix D, that is appropriate for the fuel and utilities classification of their headquarters as set out in Appendix A, provided they are paying fuel and utility charges directly to the supplier. If the employer pays the fuel and utility charges directly to the supplier, employees shall not be paid the F&UD allowance.\n1.9.2 When more than one employee occupies the same HQ residence and share the expenses for fuel and utilities, the total amount of their rates for the F&UD shall not exceed the rate for an employee with dependants, and the total shall be apportioned to each employee in proportion to the percentage of the expenses for fuel and utilities paid by each employee.\n1.9.3 An employee without dependants not sharing the expenses for fuel and utilities shall receive the F&UD at the rate for an employee without dependants.\n1.10 Shelter Cost Differential (SCD)\n1.10.1 An SCD is payable, at the rates set out in Appendices K-1 and K-2, to employees in private accommodation and in government housing at qualifying isolated posts to help offset the higher shelter charges experienced there.\n1.10.2 For the purposes of this section, where more than one federal government employee occupy the same headquarters residence, the total amount of SCD payable for the residence shall not exceed 100% of the full rate set out in Appendices K-1 and K-2.\n1.10.3 The SCD is established based on Statistics Canada data at the census sub-division level, shelter for three-bedroom accommodation. An isolated post qualifies for the SCD if the average monthly rent at the isolated post is higher than the national average threshold. When the average rent at post is not available, Statistics Canada will assign the nearest census division for the purpose of determining the eligibility of an isolated post and calculate the SCD amount should the location qualify. (See Appendix H, section 4 for qualifying criteria)\n1.10.4 For years when census data on shelter is not released by Statistics Canada, the SCD will be indexed annually by the average “all items” territorial Consumer Price Index (May to May) until the census data on shelter is available at which point the SCD will be reassessed for all isolated posts.\n1.10.5 Private Accommodation : For employees occupying private accommodation at qualifying locations, the SCD is the difference between the average monthly rent for three-bedroom accommodation at the isolated post, based on Census data on shelter and the national average threshold.\nThe difference between the average monthly rent for three-bedroom accommodation at the isolated post and the national average threshold is multiplied by twelve to establish the annual SCD amount which is payable to the employee. (See Appendix K-1 and Appendix O for examples.)\n1.10.6 Government Housing: The SCD rate for employees with dependants in government housing at qualifying locations is the same as employees in private accommodation. The rate for employees in government housing at qualifying locations without dependants is 60% of the rate for an employee with dependants. (see Appendix K-2)\n1.11 Special Location Allowance\n1.11.1 Employees at a location listed in Appendix G shall be paid a special location allowance rate equal to the total amount of the rates set out in Appendices C and D.\n1.12 Temporary Dual Residence Assistance\n1.12.1 Employees shall be paid temporary dual residence assistance at the rate established by, and in accordance with, the NJC Relocation Directive when, at the time of their assignment, their headquarters is a location:\n- listed in Appendix F, or\n- in respect of which the National Joint Council determines that no suitable accommodations for employees with dependants are available, and\n- they are required, for that reason only, to maintain a separate residence at a location other than their headquarters for persons who would be dependants if they resided at the headquarters residence.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-12",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Exceptions",
+    "marginal_note": "Exceptions",
+    "part": "Part I - Administration of Allowances",
+    "division": "",
+    "heading": "",
+    "text": "1.13 Travel Status\n1.13.1 Persons at an isolated post who are in travel status pursuant to the NJC Travel Directive and whose headquarters are not isolated posts are not subject to this directive.\n1.14 Leave Without Pay or Absence Without Leave\n1.14.1 Subject to subsections 1.14.2, 1.17.4 and 1.17.5 and this section, employees shall not be entitled to the allowances and benefits of this directive in respect of any period during which they are granted leave without pay pursuant to an appropriate governing authority.\n1.14.2 Employees who are granted leave without pay for reasons of illness or injury-on-duty shall not be eligible for the benefits of Part III of this directive, except for those described in section 3.2 (Non Elective Medical or Dental Treatment) and Part V (Relocation upon End of Employment).\n1.14.3 Employees on maternity/parental leave without pay who remain at the isolated post continue to be entitled to the allowances of this directive and to the benefits of subsection 3.2.1.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-13",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Charges",
+    "marginal_note": "Charges",
+    "part": "Part I - Administration of Allowances",
+    "division": "",
+    "heading": "",
+    "text": "1.15 Meals or Rations\n1.15.1 When employees and their dependants, if any, are provided with meals or rations by or on behalf of the employer, they shall be charged for meals or rations at the rates specified in Appendix I.\n1.15.2 The meals and rations charges shall be amended on August 1 of each year.\n1.15.3 When fewer than three meals per day are normally provided to employees and their dependants, the rates shall be reduced by one-third for each meal not provided.\n1.15.4 The rations provided to an employee by or on behalf of the employer shall not be sold or bartered by or on behalf of that employee.\n1.15.5 The amounts charged to employees pursuant to this section shall be deducted from the amount of any allowance payable to them pursuant to this directive.\n1.15.6 The Treasury Board of Canada Secretariat may, in accordance with the approved methodology, vary the rates specified in Appendix I.\n1.15.7 When the rates are changed, each employee shall be given written notice of the change. Such change shall be effective on the first of the month following the employee's receipt of the written notice, or the effective date of the change, whichever is the later.\n1.15.8 The rates to be charged for meals or rations have been abated to reflect the time employees are absent from their headquarters. Consequently, there should be no further reduction when employees are absent for short periods such as vacation leave, designated paid holidays, sick leave, lieu time off, etc.\n1.15.9 During absences for extended periods for reasons such as leave without pay that result in cessation of allowances, the deputy head may adjust the meals and rations rate correspondingly.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-14",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Special Circumstances",
+    "marginal_note": "Special Circumstances",
+    "part": "Part I - Administration of Allowances",
+    "division": "",
+    "heading": "",
+    "text": "1.16 Absence on Travel Status\n1.16.1 Subject to this section, when employees are absent from their headquarters and are paid transportation or travelling expenses in respect of that absence, their allowances shall, on the 31 st calendar day of absence:\n- cease, if they are employees with dependants and none of their dependants remain at their headquarters,\n- revert to the employee without dependants rate, if they are employees with dependants and one of their dependants remains at their headquarters, or\n- remain at the employee with dependants rate, if they are employees with dependants and more than one of their dependants remains at their headquarters.\n1.16.2 When employees referred to in subsection 1.16.1 are entitled to a F&UD, they shall continue to receive that differential, provided they:\n- maintain a headquarters residence during their absence, and\n- do not sublet it.\n1.16.3 Nothing in this section shall be construed to affect the allowances of employees who are granted leave for vacation, compensatory or lieu time off with pay pursuant to an appropriate governing authority and who:\n- remain at their headquarters, or\n- return to their headquarters at the conclusion of the leave or time off.\n1.17 Absence for Illness or Injury\n1.17.1 Subject to this section, when employees are absent from their headquarters, having been granted sick or injury-on-duty leave with pay, their allowances shall, on the 31 st calendar day of absence:\n- cease, if they are an employee with dependants and none of their dependants remain at their headquarters,\n- revert to the employee without dependants rate, if they are an employee with dependants and one of their dependants remains at their headquarters, or\n- remain at the employee with dependants rate, if they are employees with dependants and more than one of their dependants remains at their headquarters.\n1.17.2 When employees referred to in subsection 1.17.1 are entitled to a F&UD and SCD, they shall continue to receive that differential, provided they:\n- maintain their headquarters residence during their absence, and\n- do not sublet it.\n1.17.3 The deputy head may authorize the continued payment of allowances for not more than 60 additional calendar days of absence when employees, due to illness or injury, have been granted sick or injury-on-duty leave with pay and have been absent from their headquarters for more than 30 calendar days.\n1.17.4 The deputy head may authorize the payment of allowances for not more than 30 calendar days when employees have been granted sick leave without pay.\n1.17.5 When employees are, or are expected to be, absent for a period in excess of the periods above by reason of the illness or injury in respect of which they were granted leave, the President of the Treasury Board may authorize the continued payment of allowances to those employees.\n1.18 Dependant Delayed\n1.18.1 Subject to this section, when employees begin a period in respect of which allowances are payable without any dependants, but they establish to the satisfaction of their deputy head that a dependant intends to reside with them at their headquarters residence during the entire term of their assignment there, the amount of any allowance shall be calculated at the rate for an employee with dependants from the day the period commences, if the dependant arrives at the headquarters within 90 calendar days of that day.\n1.18.2 Subject to this section, when no dependants remain at the headquarters residences of employees for periods in excess of 90 calendar days, the amount of any allowances of those employees shall be calculated at the rate for an employee without dependants for the period commencing on the 91 st day of the absence and ending on the day before the day on which employees again have dependants at their headquarters residences.\n1.18.3 When employees referred to in this section satisfy their deputy head that their dependant's absence for a period in excess of 90 calendar days:\n- was unforeseen,\n- was beyond the control of the dependant and the employees, and\n- is temporary,\ntheir deputy head may direct that the employees' allowances shall continue to be calculated at the rate for employees with dependants for such further period of time as the deputy head determines.\n1.19 Dependant, Shared Custody\n1.19.1 Subject to this section, when employees satisfy their deputy heads, by means of a court order or declaration signed by both parents, that they have joint custody and joint residency of their children, the children shall be considered dependants for the period they reside with the employees.\n1.19.2 Should the rates of the employees' allowances change as a result of the above, an average annual rate will be calculated based on the length of time the employees should be paid the employee without dependants and employee with dependants rates and they will be paid the same bi-weekly rate during the fiscal year. If changes in employees' situation results in a change to their entitlements, for example they leave the isolated post or the public service, their entitlements will be recalculated and necessary adjustments will be made.\n1.19.3 Except for section 3.2, the entitlements of the dependants, referred to in subsection 1.19.1, to the benefits of this directive shall be pro-rated based on the percentage of time they reside with the employee at the isolated post during the fiscal year.\n1.19.4 Section 3.2 shall apply to the children referred to in subsection 1.19.1 provided they are residing at the isolated post where the employee resides at the time of the necessary travel.\n1.19.5 Where employees only have visitation privileges in respect of their children, the children will be considered dependants if they reside with the employees at the employee's headquarters residence for a period of 30 or more consecutive days and:\n- the changes, if any, in the rates of the allowances payable to the employees shall apply for the entire period the children reside with the employee,\n- the other benefits of the directive, except for section 3.2, for which the children may be eligible during their stay with the employee, shall be pro-rated based on the percentage of time the children reside with the employees at their headquarters residence during the fiscal year, and\n- section 3.2 shall apply for the period the children reside with the employee at the headquarters residence.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-15",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Part II - Designation and Payments",
+    "marginal_note": "Part II - Designation and Payments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2.1 Designation and Effective Date\n2.1.1 The locations named in Appendix A are hereby designated as isolated posts.\n2.1.2 The period of eligibility for the payment of allowances and benefits shall commence on the later of:\n- 00:01 hour of the day that the employee arrives at the headquarters,\n- midnight of the last day in respect of which the employee is paid any transportation or travelling expenses as a result of the assignment to an isolated post, and\n- 00:01 hour of the day the employee returns to work after a period of leave without pay ends.\n2.1.3 A location is deemed an isolated post effective the date approved by the Isolated Posts and Government Housing Committee.\n2.1.4 An isolated post shall have environment allowance, living cost differential, and fuel and utilities differential classifications as set out in Appendix A.\n2.2 Termination\n2.2.1 The period of eligibility for the payment of allowances and benefits shall end at midnight on the earlier of the day immediately preceding:\n- the first day in respect of which employees are paid any transportation or travelling expenses as a result of their relocation from their headquarters,\n- the day they cease to be employees, or\n- 00:01 of the first day in respect of which the employee begins a period of leave without pay.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-16",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Criteria",
+    "marginal_note": "Criteria",
+    "part": "Part II - Designation and Payments",
+    "division": "",
+    "heading": "",
+    "text": "2.3 Determining Levels\n2.3.1 Subject to section 1.14, qualification for an EA is a prerequisite for all other allowances and benefits under this directive, except for the special location allowance. Locations are deemed an isolated post effective the date as determined by the Isolated Posts and Government Housing Committee.\n* Payments of allowances and benefits are pro-rated based on complete months of service as defined under subsection 3.8.3.\n2.3.2 The classifications of isolated posts (Appendix A) are determined in accordance with the following criteria, set out in Appendix H:\n- population,\n- climate, and\n- availability of commercial transportation or access by all-weather roads.\n2.3.3 North of 60 th Parallel : Upon written request of a deputy head, a location that is north of the 60 th parallel of latitude shall be designated as an isolated post and shall be classified at environment level 1 or any higher level determined by the criteria set out in Appendix H, section 1.\n2.4 Population\n2.4.1 The population of a location is the number of people who inhabit that location as set out in:\n- the most current census of population of Canada,\n- a provincial or municipal record of population, or\n- a record of any other local authority.\n2.4.2 The population of a location may be fixed by the Treasury Board of Canada Secretariat on the recommendation of the National Joint Council, when that population:\n- cannot be clearly determined pursuant to subsection 2.4.1, or\n- is the aggregate of the populations of locations that are amalgamated with, or close to, that location.\n2.5 South of the Sixtieth\n2.5.1 Population less than 10,000 : A location south of the 60 th parallel of latitude may be designated as an isolated post if:\n- it has a population of less than 10,000, and\n- it is not accessible by means of an all-weather road, or\n- it is accessible by means of an all-weather road, but is more than: 161 kilometres by road from a location south of the 60 th parallel of latitude with a population of more than 10,000, and 322 kilometres by road from a location south of the 60 th parallel of latitude with a population of more than 50,000, and\n- it is entitled to 45 points or more in accordance with the EA criteria set out in Appendix H, section 1.\n2.5.2 Population 10,000 – 15,000 : When an isolated post south of the 60 th parallel of latitude attains a population of 10,000 but not more than 15,000, it shall remain in Appendix A if it is:\n- not accessible by an all-weather road, or\n- accessible by means of an all-weather road and is more than 1,610 kilometres by road from a location south of the 60 th parallel of latitude with a population of more than 100,000.\n2.5.3 Population more than 15,000 : When the population of an isolated post south of the 60 th parallel of latitude exceeds 15,000, it shall be deleted from Appendix A.\n2.5.4 An isolated post south of the 60 th parallel of latitude, located less than 161 kilometres by road from an isolated post referred to in subsection 2.5.2, shall remain in Appendix A until:\n- the population of the isolated post referred to in subsection 2.5.2 exceeds 15,000, or\n- its deletion is recommended for other reasons pursuant to this part.\n2.6 Additions and/or Deletions to Appendix A\n2.6.1 The Treasury Board of Canada Secretariat may:\n- add to Appendix A the name of a location that conforms with the rules prescribed in subsection 2.3.3 and section 2.5, or\n- delete from Appendix A the name of a location that does not conform with the rules prescribed in subsection 2.3.3 and section 2.5.\n2.7 Additions and/or Deletions to Appendix G\n2.7.1 The Treasury Board of Canada Secretariat shall direct the addition of the name and classification of a location to Appendix G when that location conforms to the criteria set out in Appendix H, section 5.\n2.7.2 The Treasury Board of Canada Secretariat shall delete the name of a location from Appendix G when that location does not conform to the criteria set out in Appendix H, section 5.\n2.8 Deletion of a Location or Reduction of an Allowance\n2.8.1 The Treasury Board of Canada Secretariat shall cause each employee affected to receive written notice of the change, when:\n- a location is deleted from Appendix A,\n- the rates set out in Appendix B, C, D or K are reduced,\n- the LCD or F&UD classification of a location is reduced, or\n- a location does not qualify for SCD.\n2.8.2 The Treasury Board of Canada Secretariat shall specify via Information Notice to Departments the effective date of any change to an allowance. Within 60 days of receiving the notification from the Treasury Board of Canada Secretariat, departments shall provide a written notice to each employee affected by the change (email is considered an acceptable written notice).\n2.8.3 EA and LCD : When written notices have been received by employees that the location no longer qualifies for EA or LCD, the amount of their EA and/or their LCD Allowance (as applicable) shall be reduced by the amount of the decrease, at a rate of $100.00 per month, starting on the first day of the fourth calendar month after the month in which written notice was received, until the allowance(s) has been reduced to zero.\n2.8.4 F&UD and SCD : When the F&UD and SCD of a location is deleted, it shall terminate on the first day of the fourth calendar month after the month in which the employee received written notice.\n2.8.5 Travel Assistance Benefits : When a location no longer qualifies for EA, the benefits referred to in Part III shall end on the first day of the fourth calendar month after the month in which written notice was received, if the employee affected by the change was entitled to them on the date that the change was made.\n2.8.6 Relocation Upon End of Employment :\n- The benefits referred to in sections 5.2 and 5.11 shall not terminate if the employee affected by the change was entitled to them on the date the change was promulgated.\n- The benefits referred to in section 5.4 shall not terminate if the employee affected by the change was entitled to them on the date the change was promulgated, provided that the employee had completed five years of continuous employment at an isolated post at the time of the change.\n2.9 Changes to Appendix A, F or G\n2.9.1 The Treasury Board of Canada Secretariat may, with respect to a location named in Appendix A, F or G, establish, vary, or delete any classification of that location in conformance with the criteria.\n2.9.2 The Treasury Board of Canada Secretariat may delete the name of a location from Appendix F when:\n- the National Joint Council determines that there are suitable accommodations available for employees with dependants at the headquarters of the employee, or\n- the location is deleted from Appendix A.\n2.10 Rates Established or Changed\n2.10.1 The rates set out in Appendices B, C, D and K are hereby established with the approved methodologies for the EA, the LCD, the F&UD and the SCD respectively. Annual reviews and updates are not subject to written notifications as described in section 2.13.\n2.10.2 The Treasury Board of Canada Secretariat may, in accordance with the approved methodologies, vary the rates set out in Appendices B, C and K, effective on the dates specified in the approved methodologies.\n2.10.3 When the change is not in accordance with the approved methodologies, the President of the Treasury Board, on the recommendation of the National Joint Council, may vary the rates set out in Appendix B, C or K, effective on the dates specified by the President.\n2.10.4 The President of the Treasury Board, on the recommendation of the National Joint Council, may vary the rates set out in Appendix D, effective on the date specified by the President.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-17",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Effects of Changes",
+    "marginal_note": "Effects of Changes",
+    "part": "Part II - Designation and Payments",
+    "division": "",
+    "heading": "",
+    "text": "2.11 Addition to Appendix A\n2.11.1 When a location is added to Appendix A pursuant to section 2.6:\n- the EA, LCD, the F&UD and SCD (if applicable) are payable from the date specified by the Treasury Board of Canada Secretariat, and\n- the employee affected is eligible for the other benefits of the directive from the effective date of the addition.\n2.12 Increase to Classification\n2.12.1 EA : When the environment classification of an isolated post is raised,\n- the increase to the EA is effective on the date specified by the Treasury Board of Canada Secretariat, and\n- the change in the associated benefits, if any, is effective on the date the increase is announced.\n2.12.2 LCD : When the LCD classification of a location referred to in Appendix A or G is raised, the change shall be effective on the first day of the month following the month in which the Treasury Board of Canada Secretariat receives notification of the change from Statistics Canada.\n2.12.3 F&UD : When the F&UD classification of a location referred to in Appendix A or G is raised, the change shall be effective on the date determined by the Treasury Board Secretariat.\n2.12.4 SCD : When the SCD of a location referred to in Appendix K is raised, the change shall be effective on the date determined by the Treasury Board Secretariat.\n2.13 Reduction to Classification\n2.13.1 The Treasury Board of Canada Secretariat shall cause each employee affected to receive written notice of the change, when:\n- the rates set out in Appendix B, C, D or K are reduced, or\n- the EA, LCD and F&UD classifications, or the SCD of a location are reduced.\n2.13.2 The Treasury Board of Canada Secretariat shall specify via Information Notice to Departments the effective date of any change to an allowance. Within 60 days of receiving the notification from the Treasury Board of Canada Secretariat, departments shall provide a written notice to each employee affected by the change (email is considered an acceptable written notice).\n2.13.3 EA : When written notices have been received by employees, the amount of their EA shall be reduced by:\n- one-half of the amount of the decrease, on the first day of the fourth calendar month after the month in which written notice was received, and\n- the balance of the amount of the decrease, on the first day of the 13th calendar month after the month in which written notice was received.\n2.14 Other Allowances and Benefits\n2.14.1 The total amount of the reduction in the LCD, the F&UD, the SCD, and/or the special location allowance resulting from a reduction in the classification shall be effective on the first day of the fourth calendar month after the month in which written notice was received.\n2.14.2 Any change to the benefits of the employees affected by a reduction in the classification of the EA shall be effective on the first day of the fourth calendar month after the month in which written notice was received.\n2.15 Assignment after Effective Date of Change\n2.15.1 Employees whose assignment began on or after the date that a reduction of any allowance was made shall be:\n- deemed to have received any written notice referred to in this part, and\n- paid allowances calculated at the rate in effect, as if they had received such written notices on the earliest date that other employees received that notice.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-18",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Travelling and Transportation Expenses",
+    "marginal_note": "Travelling and Transportation Expenses",
+    "part": "Part III - Expenses and Leave",
+    "division": "",
+    "heading": "",
+    "text": "3.1 Accountable Advances\n3.1.1 The deputy head may authorize an accountable advance to an employee in anticipation of admissible expenses which can be reimbursed under sections 3.2, 3.3, and 3.4. Such an advance shall not be unreasonably withheld.\n3.1.2 An employee who receives an accountable advance shall account for and repay in full any unexpended balance within ten days after the purpose for which the advance was made has been fulfilled.\n3.1.3 When an employee fails to account for an advance or to repay in full any unexpended balance within the time limits specified in subsection 3.1.2, no further advances are to be paid to that employee until the outstanding advance has been accounted for.\n3.2 Non-Elective Medical or Dental Treatment\n3.2.1 Employees who are granted leave without pay for the following reasons are also entitled to the benefits of this section: illness, injury-on-duty, or maternity/parental leave.\n3.2.2 Subject to this section, when employees or their dependants obtain medical or dental treatment at the nearest location in Canada where adequate medical or dental treatment is available, as determined by the attending medical or dental practitioner, and they satisfy their deputy head by means of a certificate of the attending medical or dental practitioner that the treatment:\n- was not elective,\n- was not available at their headquarters, and\n- was required without delay,\nthe deputy head shall authorize reimbursement of the transportation and travelling expenses in respect of that treatment.\nNotes:\n- The lower kilometric rate will apply except where there is no air service from the headquarters to the nearest location in Canada where adequate medical or dental treatment is available.\n- Where there is no public transportation from the headquarters to the air service, the kilometric rate for government business travel shall be paid from the employee's headquarters to the nearest source of public transportation to the air service.\n- An attending medical/dental practitioner means the qualified practitioner who has treated the patient at the isolated post. Patient includes the employee or the employee's dependant(s).\n- There may be occasions when a delay of several weeks or possibly longer may occur before the patient can receive the treatment. This section applies when the delay is due to the fact that the facilities or medical practitioners at the treatment centre were not available immediately.\n- Employees on non-elective medical or dental travel may elect for private non-commercial accommodation.\n3.2.3 Expenses under this section shall not be reimbursed for orthodontic treatment that is aesthetic or cosmetic in nature. However, they are reimbursable when a dental practitioner certifies treatment is required for newborn infants afflicted with cleft lips and palates, for persons involved in accidents involving broken jaws or seriously damaged teeth and for persons having severely handicapping malocclusions causing severe masticatory dysfunction.\n3.2.4 The expenses shall include the expenses of any person, other than the person who obtains treatment, if the deputy head is satisfied that:\n- the treating physician has determined it is necessary for the person who obtains the treatment to be escorted during the period of travel, or\n- no suitable arrangements for the care of the dependants can be made at the isolated post, and they must therefore accompany the person obtaining treatment.\nNote:\nDependant care as defined by the Travel Directive shall apply only for expenses that are incurred as a result of travelling and are additional to expenses the employee would incur when not travelling.\n3.2.5 When employees are granted benefits pursuant to this section and the deputy head is satisfied that:\n- the treatment or the transportation was unavoidably prolonged, or\n- the attending medical or dental practitioner has certified that the continued presence of the escort referred to in subsection 3.2.4 is required for purposes of the treatment, or\n- the presence of the dependants referred to in subsection 3.2.4 is warranted, and\n- meals and accommodation are not provided free of charge to the persons referred to in this section,\nthe deputy head shall authorize the reimbursement to employees of the transportation and travelling expenses that are incurred in respect of themselves, their dependants and escort. Receipts are required for all expenses (including meals) except for incidental expenses. All claims for reimbursement must be submitted no later than 12 months following the date of the treatment.\nNote: Refer to subsections 3.11.1, 3.11.3 and section 3.12 for provisions relating to travel time and transportation delays.\n3.3 Compassionate Travel and Expenses\n3.3.1 When employees are granted leave with pay by reason of there being an illness in their immediate family, that is certified as critical by a qualified medical practitioner and that requires them to travel from their headquarters to another location and back, the employer shall reimburse the lesser of:\n- an amount equal to \"compassionate\" airfare from the headquarters to the point of departure and return, if carriers at the headquarters offer \"compassionate\" airfares, or\n- an amount equal to the cost of the regular return economy airfare between the headquarters and the point of departure, if carriers at the headquarters do not offer \"compassionate\" airfares, or\n- the actual costs incurred for return travel between the headquarters and the location of the family member. Receipts are required for all expenses (including meals) except for incidental expenses.\n3.3.2 Employees are to inquire and avail themselves of \"compassionate\" or discounted fares whenever possible.\n3.3.3 The benefits provided by this section shall be extended to:\n- the employee and the employee's spouse or common-law partner, with respect to the critical illness of their biological child, stepchild, adopted child or legal ward,\n- the employee or the employee's spouse or common-law partner, with respect to the critical illness of other members of the employee's immediate family, or\n- another dependant taking the place of the spouse or common law partner if the spouse or common law partner does not accompany the employee, or the employee does not accompany the spouse or common law partner.\nNote: Refer to subsections 3.11.1, 3.11.3 and section 3.12 for provisions relating to travel time and transportation delays.\n3.4 Bereavement Travel Expenses\n3.4.1 When employees are granted leave with pay for a bereavement in the immediate family and they travel from their headquarters to another location and back, the employer shall reimburse the lesser of:\n- an amount equal to \"compassionate\" airfare from the headquarters to the point of departure and return, if carriers at the headquarters offer \"compassionate\" airfares, or\n- an amount equal to the cost of the regular return economy airfare between the headquarters and the point of departure, if carriers at the headquarters do not offer \"compassionate\" airfares, or\n- the actual costs incurred for return travel between the headquarters and the location of the family member. Receipts are required for all expenses (including meals) except for incidental expenses.\n3.4.2 Employees are to inquire and avail themselves of \"compassionate\" or discounted fares whenever possible.\n3.4.3 The benefits provided by this section shall be extended to:\n- the employee and the employee's spouse or common-law partner, with respect to the death of their biological child, stepchild, adopted child or legal ward,\n- the employee or the employee's spouse or common-law partner, with respect to the death of other members of the employee's immediate family, or\n- another dependant taking the place of the spouse or common law partner if the spouse or common law partner does not accompany the employee, or the employee does not accompany the spouse or common law partner.\nNotes:\n- Refer to subsections 3.11.1, 3.11.3 and section 3.12 for provisions relating to travel time and transportation delays. See Appendix O for examples.\n- Reimbursement of expenses related to Compassionate or Bereavement Travel applies to the actual day(s) of travel from the headquarters to the point of departure or location of family member and from the location of family member or point of departure back to the headquarters.\n3.5 Vacation Travel Assistance (VTA)\n3.5.1 The Treasury Board of Canada Secretariat will publish the amount of the VTA for each isolated post in the spring of each fiscal year on a date agreed to by the Isolated Posts and Government Housing Committee (IPGHC). In addition, for those isolated posts with an EA classification of 4 or 5, on a date agreed to by the IPGHC, a second VTA will be published and paid out in the fall of each fiscal year. These rates are separate and distinct and cannot be combined. Treasury Board of Canada Secretariat will notify departments of the rates.\n3.5.2 The VTA payments shall be limited to:\n- once in each fiscal year for the employee whose headquarters has an EA classification of 1, 2 or 3,\n- twice in each fiscal year for the employee whose headquarters has an EA classification of 4 or 5,\n- where the employee arrives on or after October 1, once in that fiscal year in which at a headquarters having an EA classification of 4 or 5, or\n- where the employee is expected to terminate the assignment on or before September 30, once in that fiscal year if the headquarters has an EA classification of 4 or 5.\n3.5.3 The maximum number of VTA payments that can be received in a fiscal year is two (2). VTA is fixed on a per person basis and applies to the employee and applicable dependants over the age of 2.\n3.5.4 Employees must apply for VTA in writing.\n3.5.5 Employees may choose to request one VTA (regardless of the classification level of their isolated post) for persons who would qualify under the definition of dependant if they were not attending a post-secondary educational institution on a full-time basis away from the headquarters, once in each fiscal year to proceed from and return to the headquarters.\n3.5.6 For purposes of VTA, when at least one dependant of the employee is also an employee and lives with them at their headquarters residence, one of them shall be deemed to be an employee and the other to be a dependant.\n3.6 VTA Qualification Period\n3.6.1 Employees who have been reimbursed relocation expenses pursuant to Part IV of this directive and have moved from a non-isolated location to an isolated post must wait three months from the date of their relocation to the post to qualify for VTA.\n3.6.2 Local hires initially appointed to a position at the post must also wait three months from the date of their appointment to qualify for the VTA.\n3.6.3 Employees who have been reimbursed relocation expenses pursuant to Part IV of this directive and have moved from one isolated post to another isolated post are not subject to the three-month waiting period.\nNote: Employees who resign from the Public Service in a fiscal year for which they have received any benefits pursuant to section 3.5 may be subject to recovery action. Refer to section 3.8 for complete details.\n3.7 Vacation Travel Assistance Entitlement\n3.7.1 Employees working at headquarters that have airports will be paid an amount equivalent to the return full fare economy class airfare between the headquarters and the point of departure. The payment will include the Goods and Services Tax (GST) and provincial or territorial sales tax, as applicable. The payment excludes airport fees, departure taxes, NAVCAN surcharges, travel agent fees, and other miscellaneous fees.\n3.7.2 Where the airline whose rates are being used for VTA offers a percentage discount of the full fare economy class airfare on the basis of the age of a child, this rate will be used for the VTA for the child. Child rates for the purposes of VTA apply to children aged 2 through 12. Children under age 2 receive the child VTA rate upon proof of airfare ticket purchase.\n3.7.3 Employees working at headquarters that do not have airports will be paid:\n- the VTA equivalent to a return full fare economy class airfare between the nearest airport and the point of departure, and the return lower kilometric rate for the driving distance between the headquarters and the nearest airport, or\n- the return lower kilometric rate for the driving distance between the headquarters and the point of departure, where the most practical and direct means of reaching the point of departure is by road.\n3.7.4 Where there is no airport at the headquarters and the distance between the headquarters and the nearest airport or between the headquarters and the point of departure is 250 km or more, the employee and dependant(s) will each receive $100 for miscellaneous expenses each way.\n3.7.5 There is no requirement to travel, or take leave, or lieu time off to receive the VTA payment. VTA is payable to the employee, for the employee and each applicable dependant, subject to subsections 3.5.2 and 3.7.2.\n3.8 Recovery of Vacation Travel Assistance (VTA)\n3.8.1 No recovery will be made when employees cease to be employees by reason of their retirement, disability, a work force adjustment or termination for reasons other than breaches of discipline or misconduct.\n3.8.2 Subject to this section, when employees, except those referred to in sections 5.2 and 5.11, resign from the Public Service or permanently relocate out of the isolated post to a location not listed in Appendices A or G, having received any benefits pursuant to section 3.5 within the preceding three months (if the headquarters has an environment classification of 4 or 5) or within the preceding five months (if the headquarters has an environment classification of 1, 2 or 3) the amount of these benefits shall be:\n- deducted from the amount that would have been paid pursuant to Part V, or\n- considered a debt owing the Government when there are insufficient funds payable pursuant to this part or employees are not eligible to any benefits of this part.\n3.8.3 When the headquarters has an environment classification of 4 or 5, the amount of the benefits recoverable shall be pro-rated as follows:\nDeparture # of VTA payments Recovery Apr. 1 to Sept. 30 1 A Apr. 1 to Sept. 30 2 A plus 2 nd payment Oct. 1 to Mar. 31 1 Nil Oct. 1 to Mar. 31 2 B\nA means (Number of incomplete months of service between April 1 and September 30) X 1 st payment ÷ 6.\nB means (Number of incomplete months of service between October 1 and March 31) X 2 nd payment ÷ 6.\nPayment(s) ( paiement(s) ) means the benefits of section 3.5 received within three months preceding the date of resignation.\nIncomplete months of service ( mois de service incomplets ) means calendar months in which the employee did not earn at least 10 days' pay.\n3.8.4 When the headquarters has an environment classification level of 1, 2 or 3, the amount of benefits recoverable shall be pro-rated as follows:\n(Number of incomplete months of service in the fiscal year) X payment ÷ 12.\nPayment(s) ( paiement(s) ) means the benefits of section 3.5 received within five months of the date of resignation.\nIncomplete months of service ( mois de service incomplets ) means calendar months in which the employee did not earn at least 10 days' pay.\nNote: Subject to subsection 3.8.1, the provisions of this section shall apply to all employees, including local hires, whether or not they relocate from the isolated post.\n3.9 Part-time and Seasonal Employment\n3.9.1 Subject to the Application section of this directive, part-time and seasonal employees shall be entitled to the benefits of section 3.6, in the same proportion as their total annual hours of work compared to the total annual hours of work of a full-time employee occupying a position at the same occupational group and level (prorating).\n3.10 Adoption of a Child\n3.10.1 When an employee adopts a child and must travel from the headquarters to accept physical custody of that child, the deputy head shall reimburse, to the employee, the transportation and travelling costs incurred by\n- the employee and spouse or common-law partner, for the journey between the headquarters and the location of the child, and\n- the employee, spouse or common-law partner and child, for the return journey,\nin an amount not to exceed the cost that would have been incurred had the journey been made to the point of departure and return by the mode(s) of transportation used by the employee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-19",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Leave",
+    "marginal_note": "Leave",
+    "part": "Part III - Expenses and Leave",
+    "division": "",
+    "heading": "",
+    "text": "3.11 Travel Associated with Leave with Pay\n3.11.1 Once per fiscal year, for headquarters with an EA classification of 1, 2, or 3, or twice per fiscal year for headquarters with an EA classification of 4 or 5, when employees travel from their headquarters for vacation purposes, they shall be granted time off with pay, in lieu of being required to travel on a working day or on a day of rest, for a period that is the lesser of:\n- two days, or\n- the actual and reasonable time required to travel from headquarters to the point of departure or destination (if less), and return.\n3.11.2 Employees claiming time off with pay for vacation travel shall submit a request for vacation or other paid leave, for a period that is contiguous to the period of time off with pay being claimed. Employees must satisfy the deputy head that travel will take or has taken place.\n3.11.3 When employees are reimbursed transportation or travel expenses pursuant to sections 3.2, 3.3 or 3.4, and the travel time granted pursuant to an appropriate governing authority is insufficient for them to travel to the point of departure and return, they shall be granted leave with pay for a period that is the lesser of:\n- two days, or\n- the actual and reasonable time required to travel from headquarters to the point of departure and return.\n3.11.4 If regular flight schedules do not allow for an employee to reach the point of departure without an overnight stopover, the employee may be granted up to 3 days leave with pay.\n3.12 Transportation Delays\n3.12.1 On each occasion that employees are granted the benefits of section 3.11, deputy heads shall, if they are satisfied that the time required to travel was prolonged by reason of transportation delays beyond the control of those employees, grant up to five additional days of leave with pay.\n3.12.2 Deputy heads may, if they are satisfied that leave in excess of the leave granted pursuant to this section was required for the reason described in this section, grant additional leave with pay.\n3.12.3 When employees are granted benefits pursuant to this section, deputy heads shall authorize the reimbursement of transportation and travelling expenses incurred by employees and their dependants, if they are satisfied that the commercial carrier does not pay these expenses in those circumstances. Receipts are required for all expenses (including meals) except for incidental expenses.\n3.13 Elective Medical or Dental Treatment\n3.13.1 If employees or any of their dependants must travel from their headquarters to another location to obtain elective medical or dental treatment that is not available at their headquarters, they shall be granted, during a fiscal year, a maximum of 3 additional days of leave with pay for the actual time that is required to travel and obtain the treatment.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-20",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Part IV - Relocation to an Isolated Post",
+    "marginal_note": "Part IV - Relocation to an Isolated Post",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Employees authorized to relocate under the NJC Relocation Directive or the Royal Canadian Mounted Police (RCMP) Relocation Directive to or from isolated post headquarters will be governed by the applicable relocation directive and subject to the restrictions and provisions of this part. In the event that there is a discrepancy between the relocation directive and the Isolated Posts and Government Housing Directive (IPGHD), the IPGHD will take precedence.\n4.1 Conditions\n4.1.1 For the purposes of this part, family members who are permanently residing with employees, but who are precluded from qualifying as dependants under the Income Tax Act because they receive pensions, shall be deemed to be dependants.\n4.2 Occupational Health Evaluation Prior to Relocation to an Isolated Post\n4.2.1 The employer must ensure through preventive services that employees and their dependants are medically fit prior to relocating to an isolated post. Before someone can be assigned to an isolated post, an Occupational Health Evaluation for isolated posts must be carried out for that person and any dependant to determine their medical, physical, dental and psychological fitness to live at the isolated post.\n4.2.2 Departments will provide Health Canada with the names of employees proposed for relocation to isolated posts and with the proposed posting schedule.\n4.2.3 Employees proposed for relocation to an isolated post, and their dependants, if any, will complete a confidential form and submit it to Health Canada.\n4.2.4 Health Canada will review the confidential form(s) completed by employees and prospective employees to determine whether any further evaluations are required.\n4.2.5 If Health Canada determines that additional health details are required, the employee will be informed they are responsible to obtain this information, and the department will be responsible for any costs.\n4.2.6 Health Canada will provide a report to the deputy head and advise whether the employee and dependant(s) are medically fit for relocation to an isolated post.\n4.2.7 Where Health Canada identifies concerns in meeting the health requirements specified in the Occupational Health Evaluation Guide, and the individual continues not to fully meet these requirements upon further medical testing, if done, the employing department will make every effort, up to the point of undue hardship, to accommodate the individual.\n4.2.8 The final report to the employing department shall not contain confidential medical information. Confidential medical information from the Occupational Health Evaluation is available to the prospective employee and employee under the Privacy Act or may be obtained informally by the employee from Health Canada.\n4.2.9 The deputy head shall authorize the payment of the medical examination under this part.\n4.3 Furnished Accommodation – Weight Limitations\n4.3.1 Subject to this section, when furnished accommodation is provided, the amount of the relocation expenses on the move into or out of the headquarters, attributable to the transportation of the household and personal effects of employees and their dependants, shall not exceed the lesser of:\n- the amount actually incurred for that transportation, and\n- the amount that would have been incurred if the aggregate of the maximum weights of those household and personal effects, including containers, did not exceed 900 kg in respect of the employee, plus 900 kg in respect of their first dependant, plus 225 kg in respect of each additional dependant.\n4.3.2 The deputy head may reduce the weight of the household and personal effects that may be transported at public expense when:\n- similar furniture or appliances are part of the furnishings of the accommodation, or\n- aircraft is the most practical and economical means of transportation.\n4.3.3 The weight limitations referred to in this section shall be increased by:\n- 15 per cent if the shipment is by air or road,\n- 25 per cent if the shipment is by rail, or\n- 30 per cent if the shipment is by watercraft.\n4.3.4 When employees transfer from one isolated post to another, the deputy head may authorize reimbursement for the transportation of household and personal effects that exceed the weight limits.\n4.3.5 When the deputy head is satisfied that, through no fault of the employees, their household and personal effects authorized for shipment at government expense exceed the weight limits, the additional costs incurred in transporting their household and personal effects may be authorized.\n4.3.6 The weight of objects used for disability-related needs (such as motorized wheelchair, etc.), shall not be considered as part of the weight of the employee's household and personal effects for the purposes of the weight limitations.\n4.3.7 Shipment of Automobiles or Recreational Vehicles : When the shipment of automobiles or recreational vehicles, such as snowmobiles, boats, motorcycles, etc., is authorized pursuant to the NJC or RCMP Relocation Directive, the weight of these items shall not be considered as part of the weight of the employee's household and personal effects for the purposes of the weight limitations.\n4.3.8 The deputy head should use discretion when authorizing the shipment of private motor vehicles. The shipment should be authorized only to locations where there are roads and where employees normally use private motor vehicles. Deputy heads may authorize a short-term rental (maximum four months) of a vehicle (not including insurance or mileage) by an employee awaiting the shipment of their private motor vehicle if the cost of said rental is less than the cost of immediate shipment.\n4.3.9 Employees wishing to ship into their headquarters vehicles purchased after their relocation to that location shall do so at their own expense.\n4.3.10 Upon the employee's relocation out of the isolated post, a vehicle shipped in at the employee's expense will be shipped out at the employer's expense, provided the isolated post the employee is leaving is one to which vehicles are normally shipped as per subsection 4.3.8 of this directive.\n4.3.11 When employees are transferred from one isolated post to another, they are entitled to be reimbursed for the costs incurred in receiving some or all of the household and personal effects and private motor vehicles that may have been placed in storage pursuant to section 4.4. If they will be occupying furnished accommodation, the combined weight of the furniture and effects being shipped from the place of storage and the former isolated post will be subject to the conditions outlined in section 4.4.\n4.4 Furnished Accommodation - Storage of Effects\n4.4.1 Section 4.4 must be read in combination with the Relocation Directive.\n4.4.2 When, by reason only of the limits referred to in section 4.3, any part of the household and personal effects of employees are not transported to their headquarters and deputy heads are satisfied that it is necessary to store those effects, they shall arrange for and authorize the payment of the cost in respect of those household and personal effects, of:\n- packing and crating,\n- transportation to the nearest adequate storage facilities,\n- storage charges,\n- insurance,\n- transportation from the place of storage to the place of duty or the point of origin of that employee, and\n- unpacking and uncrating.\n4.4.3 The deputy head shall, upon receipt of evidence of storage payment, authorize the reimbursement to employees of storage costs incurred for up to two private motor vehicles that they own at the time of assignment, or replacements for vehicles placed in storage at the time of assignment, in accordance with the NJC Relocation Directive, when employees are assigned to headquarters where:\n- employees at the headquarters do not normally use private motor vehicles, and\n- the employer does not ship vehicles.\n4.4.4 Notwithstanding subsection 11.8.3 of the NJC Relocation Directive, the authority for payment of the costs referred to in this section shall end on the expiration of:\n- the month in which employees should have taken possession of their goods, or\n- the third month after the termination of employment.\n4.4.5 Deputy heads shall, not later than five years after the household and personal effects were placed in storage pursuant to this section, review the matter and may authorize payment of the costs of the continuation of the storage, or the shipment of the household and personal effects to the employee.\n4.5 Delay of Dependant's Relocation\n4.5.1 Subject to deputy head approval of a delay of dependant's relocation, when employees will be occupying fully furnished accommodations, the total of:\n- the weights of the effects that may be transported for the dependant(s), and\n- the weights of all other effects transported pursuant to this part,\nshall not exceed the limits referred to in section 4.3.\n4.6 Delayed Shipment of Household Effects\n4.6.1 Subject to this section, when persons who have not formerly been eligible for the provision of this directive:\n- are assigned to an isolated post for a period of one year or more, and\n- have been reimbursed for the transportation of household and personal effects, the aggregate weight of which is less than the limits referred to in section 4.3, they shall, at any time during the first 12 months of their assignment, be reimbursed for the transportation costs of additional household and personal effects, if the balance of the term of their assignment to that isolated post is for six months or more at the date of shipment of those additional effects.\n4.6.2 The total weight of the effects that are transported, pursuant to this section and section 4.3, shall not exceed the limits referred to in section 4.3.\n4.7 Excess Luggage\n4.7.1 Subject to section 4.3, deputy heads shall direct that employees be reimbursed for the extra charges actually incurred for transporting excess luggage of a weight that is not more than 90 kg when the deputy heads are satisfied that:\n- employees require certain parts of their household and personal effects on the date of their arrival at their headquarters, and\n- those effects will not arrive at their headquarters on or before the date of their arrival there.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-21",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Expenses and Entitlements",
+    "marginal_note": "Expenses and Entitlements",
+    "part": "Part V - Relocation Upon End of Employment",
+    "division": "",
+    "heading": "",
+    "text": "5.1 Application\n5.1.1 A person employed for a specified term or part-time is eligible for the benefits provided in this part when:\n- assigned to an isolated post for a period of three months or more, and\n- required to work more than one-third of the normal working hours of a full-time indeterminate employee of the same occupational group and level.\n5.1.2 Employees who are granted leave without pay for the following reasons shall be eligible for the benefits of this part: illness, injury-on-duty or maternity/parental leave.\n5.1.3 When employees have completed five or more continuous years of service at isolated posts and are relocated out of the isolated post upon the end of employment, the deputy head shall authorize reimbursement for transportation of the household and personal effects that exceed the weight limits, up to a maximum of 450 kg in excess weight.\n5.1.4 The benefits for relocation upon end of employment do not apply to locally hired employees.\n5.2 Retirement, Disability, Workforce Adjustment, Non-Disciplinary Termination\n5.2.1 When employees have completed a period of five or more continuous years of employment at isolated posts, and ceased to be employees by reason of:\n- their retirement under the Public Service Superannuation Act ,\n- termination of employment for reason of medical retirement,\n- a workforce adjustment,\n- termination of employment pursuant to section 12(1)(d) and (e) of the Financial Administration Act , for reasons other than breaches of discipline or misconduct,\nthey shall be reimbursed the relocation expenses referred to in section 5.8, in an amount that does not exceed the amount that would be incurred in relocating to their point of origin.\n5.3 Resignation (less than one year)\n5.3.1 Employees who resign from the Public Service and who have not completed at least one continuous year of employment at the isolated post or have not completed their specified term of employment (if less than a year), shall not be entitled to relocation, transportation and/or travelling assistance, in respect of themselves and/or their dependants.\n5.4 Resignation (one year or more)\n5.4.1 Employees who resign from the Public Service, having received any benefit pursuant to the NJC Relocation Directive and having completed one or more continuous years of employment at isolated posts, shall be reimbursed the expenses referred to in section 5.8 in an amount that does not exceed the amount that would be incurred in relocating to the point of departure.\n5.5 Completed Specified Period Appointment (less than one year)\n5.5.1 When employees have been reimbursed transportation and/or travelling expenses to an isolated post, and have completed a specified period of appointment of less than one year at an isolated post, they shall be reimbursed the amount of the transportation and travelling expenses they incur in leaving the isolated post for:\n- themselves, if assigned for a period of less than three months, or\n- themselves and their dependants, if assigned for a period of three months or more,\nup to the amount of the expenses that would be incurred if travelling to the point of departure.\n5.6 Completed Specified Period Appointment (one to five years)\n5.6.1 When employees have completed their specified period of appointment of one to five years at an isolated post and have been at their headquarters for more than one year and less than five years, they shall be reimbursed the expenses referred to in section 5.8, in an amount that does not exceed the amount that would have been incurred in relocating to the point of departure.\n5.7 Disciplinary Termination\n5.7.1 Where employment is terminated for disciplinary reasons (pursuant to section 12(1)(c) of the Financial Administration Act ) and the employee has completed at least five continuous years of employment at isolated posts, the employee shall be reimbursed those expenses referred to in section 5.8 up to an amount that would be incurred in relocating to the point of departure.\n5.8 Reimbursement of Expenses\n5.8.1 Subject to this part (see Appendix J), the total of the relocation expenses, in accordance with the NJC Relocation Directive, that may be reimbursed to employees who relocate to a location other than their headquarters or to accommodations at the headquarters as a direct result of being required to vacate government-owned or government-leased accommodations, shall be limited to:\n- the relocation expenses for household and personal effects and private motor vehicles or recreational vehicles, including those that may be in storage pursuant to section 4.4,\n- transportation and travelling expenses for employees and their dependants, and\n- up to six days' interim accommodation, except if the employment ends pursuant to sub-section 5.2, in which case it shall be up to fifteen days of interim accommodation.\n5.8.2 Whenever employees are eligible for reimbursement of expenses under this part they shall, upon request, be granted an accountable advance. The advance should normally be provided before the trip begins. However, when this is not possible, the advance should be given at the first location en route where such payment is feasible.\n5.9 Entitlements of Persons Who are no Longer Dependants\n5.9.1 For the purpose of this part, the following persons shall be deemed dependants:\n- an unmarried person who was a dependant on the date the employee was assigned to the headquarters, and who is permanently residing with the employee, and\n- family members who are permanently residing with the employees but who are precluded from qualifying as dependants under the Income Tax Act because they are in receipt of pensions.\n5.10 Time Limit to Incur Expenses\n5.10.1 Subject to this section, no amount may be paid in respect of expenses that are incurred later than the ninetieth (90 th ) calendar day following termination of employment.\n5.10.2 When transportation for household and personal effects is not available within the 90-day period, expenses may be reimbursed if the effects are transported at the earliest date transportation is available.\n5.10.3 Deputy heads may, under exceptional circumstances, extend the period for a period of up to six months.\n5.10.4 When an employee dies, the time period may be extended for such longer period as the deputy head deems necessary.\n5.10.5 The President of the Treasury Board may, on written application, authorize the payment of amounts that are prohibited by this section.\n5.11 Death of an Employee or Dependant\n5.11.1 Subject to this section, when an employee or their dependant dies, the deputy head shall authorize the reimbursement to those employees or their estates of the expenses incurred in:\n- the preparation of the remains for transportation, other than the cost of embalming or cremation,\n- the extra cost in respect of a container for the remains, if required by the carrier, and\n- the transportation expenses in respect of the remains from the headquarters to the final place of rest in Canada, or to the last place in Canada from which the remains are to be transported to the final place of rest outside Canada.\n5.11.2 When an employee dies and the surviving dependants relocate, they shall be reimbursed the benefits of section 5.8 in an amount that does not exceed the amount that would have been incurred in relocating to their point of origin.\n5.11.3 The weight restrictions specified in subsection 4.4.1 shall be determined as if the relocation occurred immediately before the death of the employee.\n5.11.4 When an employee dies and the surviving dependants travel from the headquarters to attend the funeral, the deputy head shall direct that the transportation and travelling expenses incurred by them in respect of that travel be reimbursed in an amount not to exceed the amount that would have been incurred in travelling to the point of departure and back by the mode(s) of transportation used by them.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-22",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Part VI - Government Housing",
+    "marginal_note": "Part VI - Government Housing",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "6.1 General\n6.1.1 To carry out its responsibilities, the Government of Canada must be able to house employees in all parts of the country. Employees are normally responsible for securing their own accommodation. It is not the intent of the directive to provide government housing to employees who own residential accommodation in the location.\n6.1.2 Government accommodation is only provided where:\n- it is necessary for the delivery of government programs to combine an employee's place of work and residence or for the employee to live at the job location, or\n- no suitable living accommodation is available in the vicinity.\n6.1.3 It is the policy of the government that occupants of government housing be accorded treatment equivalent to that accorded to persons renting similar accommodation from private or commercial sources. Rents for government housing must be fair and equitable and be based on the following principles:\n- they should not form part of an employee's compensation, and\n- they should reflect any factors which affect the quiet enjoyment or the privacy of the occupant and thus the value of the accommodation.\n6.2 Priorities\n6.2.1 Where government housing is provided, subject to the criteria in the application section, departments shall maintain a priority list and allocate suitably sized vacant units in accordance with the following descending order of priorities:\n- employees, residing in government housing, requesting to move to a more suitable unit in the same pool as a result of changing household size, medical or other compelling reasons,\n- employees moving to the location and having no permanent accommodation at the location,\n- employees not residing in government housing at that location but having inadequate accommodation, requesting to move by reason of changing family circumstances, loss of previous accommodation or other reasons based on personal need, and\n- local residents, housing associations or organizations (these are charged the government lease rate and utilities for the unit on a month-to-month basis).\n6.3 Rent\n6.3.1 The rent to be paid for a unit will be calculated as follows:\nBase shelter value (as provided by the contracted service provider) or phased in BSV (for units not yet at market rent)\nLESS\nadjustments and/or special reductions (per Sections 6.7 and 6.8, as applicable) = SHELTER CHARGE\nPLUS\nfuel and utilities charges (per Section 6.14, as applicable) = RENT\n6.3.2 Employee couples – spouses or common-law partners : For purposes of this section, when spouses or common-law partners are both federal employees, they shall sign and remit, to the employing department(s), a joint declaration indicating which of the two shall be charged the rent.\n6.4 Allocation of Accommodation\n6.4.1 Housing Norm : When providing government housing, departments shall allocate appropriate size dwellings on the premise of one bedroom for each household member, where available.\n6.4.2 Departments have the responsibility of ensuring that the initial assignment of accommodation is appropriate. Employees will be given accommodation options, where practicable, on a first-come, first-served basis.\n6.4.3 An employee residing in government housing who later requests and is provided with a different unit at the same location, will be responsible for the resulting costs.\n6.4.4 Should the employer require that the employee move, the employing department shall absorb the relocation costs (including the move of household goods and effects, interim accommodation, meals and incidentals). Receipts are required for all expenses including meals, except incidental expenses. Full rent will continue to accrue until the move takes place.\n6.5 Occupancy Agreement\n6.5.1 No formal landlord-tenant relationship exists between the government and employee-occupants of government-provided accommodation. However, departments and occupants will sign occupancy agreements so that mutual responsibilities are clearly understood. Appendix L provides a sample generic occupancy agreement and related terms and conditions. Departments are encouraged to utilize this document to ensure the uniform treatment of occupants. Additional clauses may be appended to these terms and conditions to reflect particular local requirements.\n6.5.2 The Occupancy Agreement for Government Housing (Appendix L) shall apply equally to each occupant of the shared, self-contained accommodation.\n6.5.3 Requirements for sharing should form part of the generic agreement for employee occupancy of government-provided accommodation, e.g. attachments to the agreement, in order to clarify responsibilities of individual occupants.\n6.6 Base Shelter Value (BSV)\n6.6.1 BSVs of self-contained accommodation are determined utilizing processes and analysis as may be necessary to ensure BSVs are fair and equitable throughout Canada:\n- where a market can be identified locally, dwellings of similar size, type and condition, or\n- where no viable market exists, dwellings of similar size, type and condition in the nearest location where a viable market exists, with appropriate local adjustments.\n6.7 Rental Charge Adjustments\n6.7.1 Employee Without Dependants: Where an employee without dependants is allocated a unit larger than the housing norm, the rent shall be 60% of shelter charge and utilities (full rent) for that dwelling. If a one-bedroom unit is available and the employee requests a larger unit, the full rent will be paid for that larger dwelling.\n6.7.2 Employee With Dependants: There will be no adjustment when an employee with one or more dependants is assigned a unit that is smaller or larger than the housing norm.\n6.7.3 Shared Self-contained Accommodation: It is not the intent of this provision to require an employee and dependant(s) to share self-contained accommodation with another employee.\n6.7.4 For purposes of this section, when the employer requires two or more employees, who would normally live separately to share accommodation, their individual share of the BSV and utilities charges shall be prorated by the number of employee occupants (i.e. 2 employees - each share is 50% of total for unit; 3 employees - each share is 33.3% of total for unit).\n6.7.5 When an employee without dependants shares self-contained accommodation with another employee, the reduction referred to in subsection 6.7.1 shall not apply.\n6.7.6 Loss of Privacy and Quiet Enjoyment: Departments shall apply a \"Loss of Privacy and Quiet Enjoyment\" adjustment when warranted. The adjustments for varying types and frequencies of intrusions are outlined in the following table. The maximum adjustment shall not exceed 50% of the BSV or phased-in BSV.\nIntrusion Type Frequency High Moderate Low Availability to the Public 30% 20% 10% Public Use of Living Facilities 20% 13% 6% Offensive Noise 20% 13% 6%\nFrequency: The frequency of the occurrence of the intrusion should be judged as follows:\n- high: on average, more than twice per week\n- moderate: on average, more than twice per month\n- low: on average, less than twice per week or month.\n6.8 Special Reductions - Maintenance Problems\n6.8.1 The shelter charge determined in the preceding sections may only be further reduced in the following circumstances:\n- All parties will make every effort to correct problems as soon as possible. Where serious maintenance problems are not corrected within 30 days, the department may suspend all or part of the rent charge until the problems are corrected,\n- The reduction of the shelter charge for maintenance problems should only be temporary and should only be made where damage to the accommodation was no fault of the occupant. For example, disruption of normal services, breakdown in sewer and water facilities, leaks, serious health and safety concerns, etc.\n6.9 Rental Charges Ceiling\n6.9.1 Provincial/territorial rent control legislation does not apply to the federal government. However, where the rent charge exceeds 25% of gross household income, the employee may apply to the department to have the rate reduced to this value. This application must be made within 20 working days of receipt of notification of the rental charge and must include the necessary details to substantiate the household income. Such request shall not be unreasonably denied.\n6.9.2 This provision applies only in locations where no public housing is immediately available.\n6.9.3 The actual household income data on the date of application shall be used and retroactive salary increases thereafter shall be ignored, until the next annual rent review.\n6.10 Furnishings\n6.10.1 Self-contained living accommodation is provided with furniture where it is cost-beneficial to the Crown. This should take into account the cost of moving an employee's furniture in and out of the location as compared to the cost of providing and maintaining the furniture at the posted location and paying the cost of storing the employee's furniture and effects. No additional charge will be imposed to the tenant for furnished living accommodation.\n6.11 Residential Standards\n6.11.1 The Crown must provide and maintain residential property in a state of repair that:\n- complies with health, safety and housing standards, and\n- having regard to the age, character and location of the rental unit, makes it suitable for occupancy.\n6.11.2 Departments shall maintain existing government housing units to conform to the National Building Code of Canada .\n6.12 Annual Review\n6.12.1 Rental charges for government housing shall be reviewed and adjusted annually. The normal date for implementation of revised charges will be August 1 of each year.\n6.12.2 Occupants shall be given three months notice of any change in rent as the result of the annual review and such changes shall not be applied retroactively. To meet the August 1 implementation date, occupants must be advised in writing no later than April 30 th .\n6.12.3 Occupants shall be given a three months' notice of any increase for reasons other than the annual review, and such changes shall not be applied retroactively. Decreases in charges for these reasons will be effective the day the occupant is so advised. All overpayments by the occupants will be adjusted retroactively to the date of error/change.\n6.13 Residential Parking\n6.13.1 Where covered residential parking (garage or carport) forms part of a single-family dwelling (detached, semi-detached or row house) and is located on the property, the charge for this facility will be included in the BSV. Where parking is provided separately (i.e. off the property) or is for occupants of apartments, a separate charge will be imposed, determined by the contracted service provider.\n6.14 Fuel and Utility Charges\n6.14.1 To the extent practicable, government housing shall be individually metered for utilities (heat, electricity and water) with the occupant paying consumption charges directly to the supplier (see Section 1.9). When it is not feasible to individually meter government-owned self-contained living accommodation, the Government of Canada is the supplier.\n6.14.2 The occupant will be charged for utilities on the basis of living space at $1.6548 per m 2 multiplied by the Consumer Price Index (CPI 2002 = 100) for utilities as established by Statistics Canada for January of each year.\n6.14.3 Where all of the utilities are not provided, the charge to the occupant shall be a percentage of the amount calculated as follows:\n- 50 per cent for fuel,\n- 40 per cent for electricity, and\n- 10 per cent for water.\n(See Appendix O for examples.)\n6.14.4 Where government-owned living accommodation is not individually metered:\n- the department will pay to the supplier the actual costs incurred for utilities, and\n- will charge the occupant the formula rate indicated above.\n6.14.5 This practice will continue until the units have been adequately retrofitted. Nevertheless, the occupant is responsible for ensuring that consumption is kept to a minimum consistent with environmental conditions and normal comfort levels.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-23",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix A – Classification of Isolated Posts",
+    "marginal_note": "Appendix A – Classification of Isolated Posts",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "October 1, 2025\nPost Environment Allowance Living Cost Differential Fuel & Utilities Differential Ahousat, BC 3 1 — Aklavik, NT 4 10 30 Alert, NU 5 — — Alert Bay, BC 2 3 — Anahim Lake, BC (includes Anahim Lake I.S. no 799) 2 1 1* (2024/10/01) Arctic Bay/Ikpiarjuk, NU 5 16 19* (2024/10/01) Arviat, NU 4 7 30 Assumption, AB (see Hay Lake Reserve) Atlin, BC 2 1 15* (2024/10/01) Attawapiskat, ON 3 11 30 Baie Verte, NL 2 1 — Baker Lake/Qamanit'uag, NU 4 8 30 Bearskin, ON 4 14 — Beauval, SK 2 1 21 (2024/10/01) Beaver Creek Mile 1202, YT 3 3 16* (2024/10/01) Behchokò, NT 3 3 30 Belcher Islands, NU (see Sanikiluaq) Bella Bella, BC (includes Bella Bella I.S. no 802) 3 3 — Bella Coola, BC (includes Hagensborg) 2 0 — Berens River, MB 2 7 9 (2024/10/01) Big Trout Lake, ON 4 12 25 (2024/10/01) Black Lake, SK 3 9 30 (2024/10/01) Blanc Sablon, QC 3 3 0 Bloodvein I.S. No. 504, MB 3 — 9 (2024/10/01) Brig Bay, NL 3 — 5* (2024/10/01) Brochet, MB 4 8 30 Broughton Island, NU (see Qikiqtarjuaq) Buffalo Narrows, SK 2 2 21 (2024/10/01) Burgeo, NL 1 — — Burin, NL 1 — — Burnt Islands, NL 2 — — Cambridge Bay/Iqaluktuuttiaq, NU 5 10 30 Carcross, YT (includes Tagish) 2 0 11* (2024/10/01) Carmacks, YT 2 1 14* (2024/10/01) Cartwright, NL 4 4 13* (2024/10/01) Cat Lake, ON 3 13 — Channel Port aux Basques, NL 1 — — Charlottetown, NL 4 0 13* (2024/10/01) Chemawawin, MB (includes Easterville) 3 1 9 (2024/10/01) Chisasibi, QC 3 3 0 Churchill, MB 4 8 16 (2024/10/01) Clyde River/Kangiqtugaapik, NU 5 16 18* (2024/10/01) Conne River, NL 3 1 — Coral Harbour/Salliq, NU 4 14 30 Cow Head, NL 3 — — Cranberry Portage, MB 3 — 10 (2024/10/01) Cross Lake, MB 3 — 10 (2024/10/01) Cumberland House, SK 2 2 24 (2024/10/01) Daajing Giids, BC (formerly Queen Charlotte) 3 3 — Dawson, YT 3 4 16* (2024/10/01) Dease Lake, BC 2 4 9* (2024/10/01) Deer Lake, ON 3 14 22 (2024/10/01) Deline, NT 4 13 30 Deschambault Lake, SK 2 2 — Eabametoong/Fort Hope, ON 3 10 — Easterville, MB (see Chemawawin) — Ethelbert, MB 2 — 7 (2024/10/01) Faro, YT 3 2 14* (2024/10/01) Fermont, QC 3 2 1* (2024/10/01) Flin Flon, MB/Creighton, SK 1 0 12 (2024/10/01) Flowers Cove, St. Barbe District, NL 3 — 6* (2024/10/01) Fogo Island, NL 2 1 — Fond du Lac, SK 3 11 30 (2024/10/01) Fort Albany, ON 4 10 21 (2024/10/01) Fort Chipewyan, AB 3 7 30 Fort Frances, ON 1 3 0 Fort Good Hope, NT 4 13 30 Fort Liard, NT 3 4 30 Fort McPherson, NT 4 10 30 Fort Nelson, BC 1 2 0 Fort Providence, NT 3 5 30 Fort Resolution, NT 3 8 30 Fort Severn, ON 4 16 — Fort Simpson, NT 3 6 30 Fort Smith, NT 2 4 30 Fort Vermilion, AB 2 1 8 (2024/10/01) Forteau, NL 3 1 13* (2024/10/01) Fox Lake Reserve, AB 3 4 23 Fraser, BC 3 2 — Garden Hill, I.S., Island Lake, MB 3 3 10 (2024/10/01) Garden River (Garden Creek), AB 3 2 17 (2024/10/01) Gillam, MB 4 1 14 (2024/10/01) Gjoa Haven/Uqsuquqtuuq, NU 5 12 30 God's Lake Narrows, MB 4 7 10 (2024/10/01) God's River, MB 4 7 9 (2024/10/01) Goose Bay/Happy Valley, NL 3 1 — Grand Bank, NL (includes Fortune) 1 0 2* (2024/10/01) Grand Rapids, MB 3 1 9 (2024/10/01) Green Lake, SK 3 — 21 (2024/10/01) Grise Fiord/Aujuittuq, NU 5 16 20* (2024/10/01) Haines Junction, YT 2 1 13* (2024/10/01) Harbour Breton, NL 2 — — Harrington Harbour, QC 4 3 — Hartley Bay/Kulkayu, BC 3 3 — Havre St. Pierre, QC 2 1 — Hay Lake Reserve, AB (includes Assumption) 3 2 6 (2024/10/01) Hay River (Enterprise), NT 2 3 30 Head of Bay d'Espoir, NL 2 1 — Hermitage, NL 2 — — High Level, AB 2 1 9 (2024/10/01) Hopedale, NL 4 7 15* (2024/10/01) Hudson Bay, SK 2 — 0 Igloolik, NU 5 12 18* (2024/10/01) Igluligaarjuk/Chesterfield Inlet, NU 5 12 30 Île-à-la-Crosse, SK 2 2 20 (2024/10/01) Îles de la Madeleine, QC (includes Cap-aux-Meules, L'Étang du Nord, Fatima, Havre Aubert, Havre aux Maisons, Île d'Entrée) 1 0 — Inuvik, NT 4 7 30 Iqaluit, NU 4 11 15* (2024/10/01) John d'Or Prairie Reserve, AB 3 2 17 (2024/10/01) Kangiqsujuaq, QC 4 11 12* (2024/10/01) Kasabonika, ON 4 13 — Kashechewan Indian Reserve, ON 4 12 30 Kee-Way-Win Indian Reserve, ON 4 16 23 (2024/10/01) Kegaska, QC 3 2 — Kimmirut, NU 5 12 16* (2024/10/01) Kinngait/Cape Dorset, NU 4 12 15* (2024/10/01) Kugaaruk, NU 5 15 18* (2024/10/01) Kugluktuk/Qurluqtuq, NU 4 11 30 Kuujjuaq, QC 4 11 14* (2024/10/01) L'Anse-aux-Meadows, NL 4 — 5* (2024/10/01) La Loche, SK 2 4 19 (2024/10/01) La Ronge, SK 1 1 0 Labrador City, NL 3 2 — Lac Brochet, MB 4 8 30 Lansdowne House, ON 3 14 24 (2024/10/01) Leaf Rapids, MB 4 — 13 (2024/10/01) Little Gold, YT 4 4 — Little Grand Rapids Reserve, MB 3 7 9 (2024/10/01) Lutselk'e, NT 4 9 30 Lynn Lake, MB 4 2 13 (2024/10/01) Makkovik, NL 4 7 13* (2024/10/01) Mary's Harbour, NL 4 0 13* (2024/10/01) Masset, BC 3 2 — Mayo, YT 3 3 14* (2024/10/01) Mistissini, QC 2 — — Moose Lake, MB 3 1 10 (2024/10/01) Muskrat Dam Indian Reserve, ON 4 12 25 (2024/10/01) Nahanni Butte, NT 4 7 30 Nain, NL 4 7 15* (2024/10/01) Natuashish, NL 4 7 15* (2024/10/01) Naujaat, NU 5 12 20 New Osnaburgh, ON (includes Pickle Lake) 3 4 25 (2024/10/01) New Richmond, QC (includes New Richmond Station) 2 — — New-Wes-Valley, NL 2 1 — Norman Wells, NT 4 10 30 North Spirit Lake Indian Reserve, ON 3 14 23 (2024/10/01) North West River, NL (includes Sheshashiu) 4 1 0 Norway House, MB 3 0 10 (2024/10/01) Ogoki, ON 4 10 — Old Crow, YT 4 13 30 Oxford House/Bunibonibee, MB 3 5 10 (2024/10/01) Pangnirtung/Pangnituuq, NU 4 16 16* (2024/10/01) Pauingassi, I.S., MB 3 7 9 (2024/10/01) Paulatuk, NT 5 16 30 Peawanuck, ON 4 16 25 (2024/10/01) Pelee Island, ON 3 1 — Pelican Narrows, SK 2 2 30 (2024/10/01) Pelly Crossing, YT 3 2 14* (2024/10/01) Pierceland, SK 2 1 0 Pikangikum, ON 3 14 22 (2024/10/01) Pinehouse, SK 2 1 28 (2024/10/01) Pleasant Camp, BC 3 4 — Pond Inlet/Mittimatalik, NU 5 13 19* (2024/10/01) Poplar Hill Indian Reserve, ON 3 14 19 Poplar River Reserve, Negginan, MB 3 7 9 (2024/10/01) Port Alice, BC 2 1 — Port aux Choix, NL 3 — 5* (2024/10/01) Port Hardy, BC 1 — — Port Hope Simpson, NL 4 0 13* (2024/10/01) Port McNeill, BC 1 — — Port Saunders, NL 3 — — Postville, NL 4 7 13* (2024/10/01) Pukatawagan, MB 3 5 11 (2024/10/01) Qikiqtarjuaq, NU 5 16 17* (2024/10/01) Queen Charlotte, BC (see Daajing Giids) Rainy River, ON 2 4 — Rankin Inlet/Kangiqiniq, NU 4 8 16* (2024/10/01) Red Bay, NL 4 2 11* (2024/10/01) Red Earth Creek, AB 2 0 16* (2024/10/01) Red Sucker Lake, MB 4 6 10 (2024/10/01) Resolute/Qausuittuq, NU 5 16 20* (2024/10/01) Rigolet/Kikiak, NL 4 4 12* (2024/10/01) Roddickton, NL 3 — 5* (2024/10/01) Ross River, YT 3 4 13* (2024/10/01) Sachigo Lake, ON 4 12 25 (2024/10/01) Sachs Harbour, NT 5 16 30 St. Anthony, NL (includes St. Anthony East) 3 — 5* (2024/10/01) St. Lewis, NL 4 0 13* (2024/10/01) St. Theresa Point, MB 3 3 10 (2024/10/01) Salluit, QC 4 11 12* (2024/10/01) Sandspit, BC 3 4 — Sandy Bay, SK 3 2 30 (2024/10/01) Sandy Lake, ON 3 14 24 (2024/10/01) Sanikiluaq, NU 4 13 12* (2024/10/01) Sanirajak/Hall Beach, NU 5 12 18* (2024/10/01) Shamattawa, MB 4 6 30 Shoal Lake, SK 2 — 17 (2024/10/01) Shoal River/Pelican Rapids, MB 2 1 9 (2024/10/01) Sioux Lookout, ON 1 4 18 (2024/10/01) Snow Lake, MB 3 2 10 (2024/10/01) South Indian Lake, MB 4 4 — Southend, Reindeer Lake, SK 3 2 — Stanley Mission, SK 2 1 25 (2024/10/01) Stewart, BC 2 0 0 Stony Rapids, SK 3 9 30 (2024/10/01) Summer Beaver, ON 4 12 25 (2024/10/01) Swan River, MB 2 — 7 (2024/10/01) Tadoule Lake, MB 4 8 30 Takla Landing, BC 2 4 — Taloyoak, NU 5 14 30 Telegraph Creek, BC 2 4 1* (2024/10/01) Teslin, YT 2 1 12* (2024/10/01) Tikirarjuak/Whale Cove, NU 5 13 30 Tsay Keh, BC 3 4 10* (2024/10/01) Tuktoyaktuk, NT 5 10 30 Tulit'a, NT 4 12 30 Ulukhaktok, NT 5 16 30 Wabasca-Desmarais, AB 2 0 5 (2024/10/01) Wabush, NL 3 2 — Wasagamack, MB 4 3 10 (2024/10/01) Waterhen Lake, SK 2 1 — Watson Lake, YT 2 2 14* (2024/10/01) Weagamow Lake, ON 4 11 21 Webequie, ON 4 13 25 (2024/10/01) West St. Modeste, NL 3 1 13* (2024/10/01) Wha Ti, NT 4 8 30 Whitehorse, YT 1 — 12* (2024/10/01) Winnipegosis, MB 2 — 7 (2024/10/01) Wollaston Lake, SK 4 6 — Yellowknife, NT 1 2 30 York Landing, MB 4 7 14 (2024/10/01)\n* Employee must be notified in writing.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-24",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix B – Environment Allowance",
+    "marginal_note": "Appendix B – Environment Allowance",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: August 1, 2025\nSalaried Employees Hourly Rate (based on a 40hr/week) Hourly Rate (based on a 37.5hr/week) Classification of Post for Environment Allowance Employee With Dependants $ per year Employee Without Dependants $ per year Employee With Dependants $ per hour Employee Without Dependants $ per hour Employee With Dependants $ per hour Employee Without Dependants $ per hour 1 3,796 2,278 1.82 1.09 1.94 1.16 2 4,762 2,857 2.28 1.37 2.43 1.46 3 7,129 4,277 3.42 2.05 3.64 2.19 4 9,783 5,870 4.69 2.81 5.00 3.00 5 13,630 8,178 6.53 3.92 6.97 4.18\nThe hourly rate is determined by dividing the annual rate listed above by 52.176 and then dividing the result by the scheduled weekly hours of work for a full-time employee as indicated in the relevant collective agreement or compensation plan (e.g., 37.5 hours, 40 hours etc.).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-25",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Basket of Goods and Services",
+    "marginal_note": "Basket of Goods and Services",
+    "part": "Appendix C – Living Cost Differential",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: August 1, 2025\nSalaried Employees Hourly Rate (based on a 40 hr/week) Hourly Rate (based on a 37.5 hr/week) Classification of post for living cost differential Employee With Dependants $ per year Employee Without Dependants $ per year Employee With Dependants $ per hour Employee Without Dependants $ per hour Employee With Dependants $ per hour Employee Without Dependants $ per hour 1 6,548 3,929 3.14 1.88 3.35 2.01 2 8,419 5,051 4.03 2.42 4.30 2.58 3 10,290 6,174 4.93 2.96 5.26 3.16 4 12,161 7,297 5.83 3.50 6.22 3.73 5 14,032 8,419 6.72 4.03 7.17 4.30 6 15,903 9,542 7.62 4.57 8.13 4.88 7 17,774 10,664 8.52 5.11 9.08 5.45 8 19,644 11,787 9.41 5.65 10.04 6.02 9 21,515 12,909 10.31 6.19 11.00 6.60 10 23,386 14,032 11.21 6.72 11.95 7.17 11 25,257 15,154 12.10 7.26 12.91 7.75 12 27,128 16,277 13.00 7.80 13.86 8.32 13 28,999 17,399 13.89 8.34 14.82 8.89 14 30,870 18,522 14.79 8.87 15.78 9.47 15 32,741 19,644 15.69 9.41 16.73 10.04 16 33,676 20,206 16.14 9.68 17.21 10.33\nThe hourly rate is determined by dividing the annual rate listed above by 52.176 and then dividing the result by the scheduled weekly hours of work for a full-time employee, as indicated in the relevant collective agreement or compensation plan (e.g., 37.5 hours, 40 hours etc.).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-26",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Basket of Goods and Services",
+    "marginal_note": "Basket of Goods and Services",
+    "part": "Appendix C – Living Cost Differential",
+    "division": "",
+    "heading": "",
+    "text": "See Subsection 1.8.2\nEffective Date: August 1, 2025\nSalaried Employees Hourly Rate (based on a 40 hr/week) Hourly Rate (based on a 37.5 hr/week) Classification of post for living cost differential Employee With Dependants $ per year Employee Without Dependants $ per year Employee With Dependants $ per hour Employee Without Dependants $ per hour Employee With Dependants $ per hour Employee Without Dependants $ per hour 1 4,584 2,292 2.20 1.10 2.34 1.17 2 5,893 2,947 2.82 1.41 3.01 1.51 3 7,203 3,601 3.45 1.73 3.68 1.84 4 8,513 4,256 4.08 2.04 4.35 2.18 5 9,822 4,911 4.71 2.35 5.02 2.51 6 11,132 5,566 5.33 2.67 5.69 2.84 7 12,441 6,221 5.96 2.98 6.36 3.18 8 13,751 6,876 6.59 3.29 7.03 3.51 9 15,061 7,530 7.22 3.61 7.70 3.85 10 16,370 8,185 7.84 3.92 8.37 4.18 11 17,680 8,840 8.47 4.24 9.04 4.52 12 18,990 9,495 9.10 4.55 9.71 4.85 13 20,299 10,150 9.73 4.86 10.37 5.19 14 21,609 10,804 10.35 5.18 11.04 5.52 15 22,919 11,459 10.98 5.49 11.71 5.86 16 23,573 11,787 11.30 5.65 12.05 6.02\nThe hourly rate is determined by dividing the annual rate listed above by 52.176 and then dividing the result by the scheduled weekly hours of work for a full-time employee, as indicated in the relevant collective agreement or compensation plan (e.g., 37.5 hours, 40 hours etc.).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-27",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix D - Fuel and Utilities Differential",
+    "marginal_note": "Appendix D - Fuel and Utilities Differential",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Rate of Allowance Salaried Employees Hourly Rate Employees Classification of Post for Fuel and Utilities Differential Employee with dependants $ Per Year Employee without dependants $ Per Year Employee with dependants $ Per Hour Employee without dependants $ Per Hour 1 125 75 .06 .04 2 375 225 .18 .11 3 625 375 .30 .18 4 875 525 .42 .25 5 1,125 675 .54 .32 6 1,375 825 .66 .40 7 1,625 975 .78 .47 8 1,875 1,125 .90 .54 9 2,125 1,275 1.02 .61 10 2,375 1,425 1.14 .68 11 2,625 1,575 1.26 .76 12 2,875 1,725 1.38 .83 13 3,125 1,875 1.50 .90 14 3,375 2,025 1.62 .97 15 3,625 2,175 1.74 1.04 16 3,875 2,325 1.86 1.12 17 4,125 2,475 1.98 1.19 18 4,375 2,625 2.10 1.26 19 4,625 2,775 2.22 1.33 20 4,875 2,925 2.34 1.40 21 5,125 3,075 2.46 1.48 22 5,375 3,225 2.58 1.55 23 5,625 3,375 2.70 1.62 24 5,875 3,525 2.82 1.69 25 6,125 3,675 2.93 1.76 26 6,375 3,825 3.05 1.83 27 6,625 3,975 3.17 1.90 28 6,875 4,125 3.29 1.97 29 7,125 4,275 3.41 2.05 30 7,375 4,425 3.53 2.l2\nThe hourly rates listed above are applicable to those employees whose scheduled hours of work are 40 per week.\nFor those employees whose scheduled hours of work are other than 40 per week, the hourly rate shall be determined by dividing the annual rate listed above by 52.176 and then dividing the result by the scheduled weekly hours of work for a full-time employee, as indicated in the relevant collective agreement or compensations plan.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-28",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix E – Application to Ships' Officers and Ships' Crews",
+    "marginal_note": "Appendix E – Application to Ships' Officers and Ships' Crews",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "DEFINITIONS\nEligible SO and SC ( SO et SC admissibles ) – means ships' officers and ships' crews who:\n- are assigned to a vessel, the home port of which is an isolated post, and\n- maintain and reside, during their non-working hours, in a residence at the home port, at any other isolated post or at a location which would qualify as an isolated post.\nHome port (port d'attache) means the same as defined in the appropriate governing authority.\nSC (équipages de navires) means ships' crews.\nSO (officers de navires) means ships' officers.\nCRITERIA FOR EMPLOYEE WITHOUT DEPENDANTS OR EMPLOYEE WITH DEPENDANTS RATES\nEligible SO and SC shall, subject to this appendix, be eligible for the allowances and benefits of the directive at the rates and entitlements established for the home port and shall be considered:\n- employee without dependants, if they have no dependants residing with them at the home port,\n- employee without dependants, if they reside at another isolated post or at a location that would qualify as an isolated post, or\n- employee with dependants, if they have dependants residing with them at the home port.\nLIMITATIONS TO RATES AND ENTITLEMENTS\nThe living costs differential shall be calculated as follows:\n- for employee without dependants status, 35 per cent of the employee with dependants rate for the period they are supplied with meals or an allowance in lieu, and 100 per cent of the employee without dependants rate for the period they are not supplied with meals or an allowance in lieu, or\n- for employees with dependants status, 70 per cent of the employee with dependants rate for the period they are supplied with meals or an allowance in lieu, and 100 per cent of the employee with dependants rate for the period they are not supplied with meals or an allowance in lieu.\nNotes:\n- When possible and subject to periodic adjustments as a result of changes to the levels or rates, an average annual rate may be calculated, based on the above, for the payment of the living costs differential and employees may be paid the same bi‑weekly rate during the fiscal year. If the employees leave the home port or the public service during the fiscal year, the living cost differential payable for the period they were at the home port will be recalculated and the necessary adjustments will be made.\n- The environment allowance, fuel and utilities differential and other entitlements of the directive shall be paid and administered in the same manner as for any other employees at the home port, except that the maximum benefits payable for those eligible SO and SC who do not reside at the home port are those payable to eligible SO and SC located at the home port.\n- The maximum allowable expenses, pursuant to sections 3.2, 3.3, 3.4, and 3.5, for eligible SO and SC who reside and travel from isolated posts other than their home port, shall be the lesser of the maximum allowable expenses for travelling from the isolated post where they reside and the maximum allowable expenses that would have been allowed had they travelled from the home port.\n- The amount of relocation expenses that may be reimbursed to eligible SO and SC pursuant to Parts IV and V of the Directive shall be the amount of relocation expenses incurred in relocation from the isolated posts where they reside or the relocation expenses that would have been incurred had they relocated from the home port, whichever is the lesser.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-29",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix F – Posts Subject to Special Conditions for Separation Expense",
+    "marginal_note": "Appendix F – Posts Subject to Special Conditions for Separation Expense",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "See section 1.12 (revised April 15, 2009)\nAlert, NU\nClyde River, NU\nCoral Harbour, NU\nEureka, NU\nHall Beach, NU\nResolute, NU",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-30",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix G–Special Locations",
+    "marginal_note": "Appendix G–Special Locations",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "See subsection 1.11.1\nOctober 1, 2025\nPost Living Cost Differential Fuel & Utilities Differential Faust, AB 0 4 (2024/10/01) Geraldton, ON 0 30 Grande Cache, AB 0 4 (2024/10/01) Heron Bay, ON 0 30 High Prairie, AB 0 1 (2024/10/01) Loon Lake, SK — 0 Manning, AB 0 3 (2024/10/01) Marathon, ON 0 30 McLennan, AB 0 2 (2024/10/01) Nelson House, MB 0 13 (2024/10/01) Porcupine Plain, SK 1 0 Split Lake, MB 1 14 (2024/10/01) The Pas, MB (includes Opaskwayak Cree Nation, MB) — 9 (2024/10/01) Wabowden, MB — 10 (2024/10/01)\n* Employee must be notified in writing.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-31",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix H – Criteria for Determining Levels",
+    "marginal_note": "Appendix H – Criteria for Determining Levels",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Environment Allowance (EA)\nThis allowance becomes payable when a post has satisfied those criteria governing its eligibility to be considered isolated under Sections 2.3 to 2.5 inclusive of this directive. The EA is assessed on the basis of population, climate and access. Points are allocated for various degrees of these factors as shown below. Subject to subsection 1.14.2, the payment of this allowance is a basic prerequisite to all other provisions of this directive, except the Special Location Allowance, which is outlined in Section 5 of this appendix.\nPopulation factor\nPopulation Points 1 – 24 70 25 – 99 50 100 – 499 40 500 – 999 35 1,000 – 1,999 30 2,000 – 4,999 25 5,000 – 7,499 15 7,500 – 9,999 5 10,000 or more 0\nClimate factor\nPoints 10 - 100\nThe features of this factor are the degree of wind-chill, the length of the period of darkness, annual precipitation and temperature variations. This factor is assessed from a climatological index map (prepared by the Climatological Division – Meteorological Branch – Department of Transport – Canada – 1969).\nClimate Index Points 80 100 75 95 70 90 65 85 60 80 55 75 50 60 45 55 40 50 35 35 30 30 25 25 20 20 15 15 10 10\nAccess factor\nAccessibility criteria are applied in the assessment of locations. Recognition is applied to two situations: \"posts with no all‑weather road access\" and \"posts with all‑weather road access\". Points are awarded as follows:\nPosts with no all-weather road access\nPoints No all-weather road (automatically assigned) and, additional points allocated as follows 15 No scheduled air or rail passenger services; or 15 Scheduled service 1 to 3 days per week; or 10 Scheduled service more than 3 days per week. 5 Maximum points possible 30\nPosts with all-weather road access\nPoints Over 803 kilometres from a population centre more than 15,000; or 15 483 to 803 kilometres from a population centre more than 15,000; or 10 402 to 482 kilometres from a population centre more than 15,000; or 5 Less than 402 kilometres from a population centre more than 15,000. 0 Maximum points possible 15\nClassification level\nThe point values as determined by the above factors are totaled to calculate the appropriate EA classification level:\nLevel of Post Point Range Does not qualify 0 – 44 1 45 – 54 2 55 – 69 3 70 – 99 4 100 – 134 5 135 or higher\nThe dollar amounts of EA are determined by referring the appropriate classification level of the post to Appendix B of this directive.\nUsing the criteria outlined in Part II and Appendix H of this Directive; Statistics Canada will review the EA level of a post during LCD survey visits and report discrepancies to the Treasury Board of Canada Secretariat.\nNote: the classification levels have now been placed in an ascending order.\n2. Living Cost Differential (LCD) Allowance\nAn LCD may be authorized at certain isolated posts where abnormally high prices prevail for food (purchased from stores and restaurants), household supplies and operations, household/tenant insurance premiums, transportation expenses, personal care supplies and services, pharmaceutical products (excluding prescribed drugs), entertainment supplies, rental of cablevision/satellite services, reading materials, tobacco and alcoholic beverages. This allowance for the isolated post becomes effective when the price of these goods and services, as measured by Statistics Canada, reaches an index level of 115 or higher in relation to an index of 100 at the point of comparison.\nWhen Statistics Canada is unable to measure the LCD index by reason of the lack of response to surveys by employees, the National Joint Council, on the recommendation of the Isolated Posts and Government Housing Committee, may recommend the reduction or deletion of the applicable LCD index.\nThe rate of the allowance is related to the expenditures of Canadian families of 2 or more, on the approved basket of goods and services, as reported by Statistics Canada annually.\nThere are 16 LCD levels, which reflect 5-point ranges, and the following table illustrates the LCD classification levels applicable to the various index differential ranges. A price index at any point within a given range is measured from the mid‑point of that range.\nPrice Index Differential Ranges Post Classification 115-119 1 120-124 2 125-129 3 130-134 4 135-139 5 140-144 6 145-149 7 150-154 8 155-159 9 160-164 10 165-169 11 170-174 12 175-179 13 180-184 14 185-189 15 190 16\nThe dollar amounts of the LCD are determined by referring the appropriate classification levels of the post to Appendix C of this directive.\nPoints of Comparison\nLiving Cost Differential indexes express the relationship, at a given point in time, between retail prices for an approved basket of goods and services at isolated posts in areas of Canada and the prices in one of the points of comparison as follows:\nSt. John's, NL: Newfoundland and Labrador Montreal, QC: Gaspé Peninsula (QC) Îles de la Madeleine (QC) North Shore of Quebec Hudson/James Bay (QC) Nunavut (Baffin) & Ungava Bay Labrador City, NL Wabush, NL Toronto, ON: James Bay, ON Peawanuck, ON Pelee Island, ON Seine River, ON Winnipeg, MB: Manitoba Northwestern Ontario Nunavut (Kivillaq) Saskatoon, SK: Saskatchewan, SK Edmonton, AB: Alberta Northwest Territories Cambridge Bay, NU Gjoa Haven, NU Kugluktuk, NU Taloyoak, NU Fort Nelson, BC Toad River, BC Vancouver, BC: British Columbia Yukon\n3. Fuel and Utilities Differential (F&UD) Allowance\nAn F&UD shall only be paid at designated isolated posts where the following conditions are met:\n- employees are required to pay for one or both of the actual fuel or utilities consumption directly to the supplier(s) or indirectly through an identifiable portion of their rent, and the isolated post experiences 6,000 Celsius degree-days or more annually; or the cost of F&UD is at least 15 per cent greater than the base city average cost.\nThe differential paid, determined by referring the appropriate classification level of the post to Appendix D of this directive, is based on the differential between the National Composite Billing cost for fuel and utilities plus 15 per cent, and the calculated F&UD cost at the isolated post.\n4. Shelter Cost Differential (SCD) Allowance\nStatistics Canada follows the steps outlined below to establish the list of qualifying locations and associated rates that are submitted to the Isolated Posts and Government Housing Committee for approval:\n- The census data on shelter will be used to establish a national average monthly rent for three-bedroom accommodations based on the average rent for three-bedroom accommodation at the 12 points of departure identified in the directive.\n- This average rent at the 12 points of departure shall be multiplied by 15% to achieve the national average threshold which will establish the baseline for SCD eligibility.\n- The isolated post will qualify for SCD if the average monthly rent for three-bedroom accommodation at the isolated post is higher than the national average threshold. The national average threshold is calculated by adding 15% to the monthly average rent for three-bedroom accommodation at the 12 points of departure as defined in the Isolated Posts and Government Housing Directive.\n- When the average rent at post is not available, Statistics Canada will assign the nearest census division for the purpose of determining the eligibility of an isolated post and calculate the SCD amount should the location qualify.\n- The monthly amount of the SCD for the isolated post shall be established by calculating the difference between the average monthly rent at the isolated post and the national average threshold.\n- This difference multiplied by twelve establishes the annual SCD amount.\n5. Special location allowance\nLocations will be added to Appendix G when:\n- a post is deleted from Appendix A and it qualified for an LCD or an F&UD at the time it was deleted, or\n- a location is 129 km or more from a location having a population of 10,000 or more, is 257 km or more from a location having a population of 50,000 or more, received 45 points or more in accordance with Section 1 of this appendix and qualifies for a living cost and/or an F&UD.\nThe aggregate amount of the allowance will be the sum of the appropriate rates of the LCD and the F&UD.\nWhen the location no longer meets the criteria for the LCD and the F&UD outlined in this appendix it will be deleted from Appendix G.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-32",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix I – Meals or Rations",
+    "marginal_note": "Appendix I – Meals or Rations",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Effective date: August 1, 2025\nWhen employees and their dependants (if any) are provided with meals or rations by or on behalf of the employer, they shall be charged:\n- $650.95 per month per person aged 12 years and over for meals and rations; or\n- one-half of the rates referred to in paragraph (a) per person under the age of 12 years.\n* Further detailed information on these charges is provided in Section 1.15 of the Isolated Posts and Government Housing Directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-33",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix J – Relocation Upon End of Employment (see Part V)",
+    "marginal_note": "Appendix J – Relocation Upon End of Employment (see Part V)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: March 1, 2017\nREASON FOR TERMINATION OF EMPLOYMENT TIME AT POST(S) RELOCATION EXPENSES REIMBURSED NO ENTITLE- MENT Transportation and travelling expenses to point of departure for employee Transportation and travelling expenses to point of departure for employee and dependants Relocation to point of departure of household and personal effects, PMV, RV, transportation and travelling expenses for employee and dependants, up to 6 days of interim accommodation Relocation to point of origin of household and personal effects, PMV, RV, transportation and travelling expenses for employee and dependants, up to 15 days of interim accommodation Retirement, Disability, Non-Disciplinary Termination < 5 years X Retirement, Disability, Workforce Adjustment, Non-Disciplinary Termination 5 or more years X Resignation < 1 year X Resignation 1 year or more X Completed Specified Period Appointment < 3 months X Completed Specified Period Appointment 3 months to < 1 year X Completed Specified Period Appointment 1 to 5 years X Disciplinary Termination (Sec. 12.(1)(c) of FAA) < 5 years X Disciplinary Termination (Sec. 12.(1)(c) of FAA) 5 or more years X Rejected on probation X",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-34",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix K-1 – Shelter Cost Differential (SCD) – Qualifying Locations – Private Accommodation",
+    "marginal_note": "Appendix K-1 – Shelter Cost Differential (SCD) – Qualifying Locations – Private Accommodation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Shelter Cost Differential National Threshold for 2023 = $1,612.\nThe Shelter Cost Differential National Threshold is the average rent for 3-bedroom accommodation at the 12 points of departure, multiplied by 15%.\nEffective Date: August 1, 2025\nIsolated Post Location Employee Rate $ per year Employee Rate $ per hour (based on a 40 hr/week) Hourly Rate (based on a 37.5 hr/week) Alert, NU 2,090 1.00 1.07 Arctic Bay/Ikpiarjuk, NU 2,090 1.00 1.07 Beaver Creek Mile 1202, YT 545 0.26 0.28 Cambridge Bay/Iqaluktuuttiaq, NU 3,584 1.72 1.83 Clyde River/Kangiqtugaapik, NU 2,090 1.00 1.07 Fort Chipewyan, AB 4,108 1.97 2.10 Grise Fiord/Aujuittuq, NU 2,090 1.00 1.07 Haines Junction, YT 545 0.26 0.28 Inuvik, NT 97 0.05 0.05 Iqaluit, NU 6,325 3.03 3.23 Mayo, YT 545 0.26 0.28 Old Crow, YT 545 0.26 0.28 Pelly Crossing, YT 545 0.26 0.28 Qikiqtarjuaq, NU 2,090 1.00 1.07 Resolute/Qausuittuq, NU 2,090 1.00 1.07 Ross River, YT 545 0.26 0.28 Sanikiluaq, NU 2,090 1.00 1.07 Teslin, YT 545 0.26 0.28 Whitehorse, YT 3,933 1.88 2.01 Yellowknife, NT 6,773 3.25 3.46\n* Employee must be notified in writing.\nEmployees with or without dependants residing in private accommodation at the qualifying posts noted above will receive the Shelter Cost Differential (SCD) at the rate indicated.\nThe hourly rate is determined by dividing the annual rate listed above by 52.176 and then dividing the result by the scheduled weekly hours of work for a full-time employee, as indicated in the relevant collective agreement or compensation plan (e.g., 37.5 hours, 40 hours etc.).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-35",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix K-2 – Shelter Cost Differential (SCD) – Qualifying Locations – Government Housing",
+    "marginal_note": "Appendix K-2 – Shelter Cost Differential (SCD) – Qualifying Locations – Government Housing",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Shelter Cost Differential National Threshold for 2023 = $1,612.\nThe Shelter Cost Differential National Threshold is the average rent for a 3-bedroom accommodation at the 12 points of departure, multiplied by 15%.\nEffective Date: August 1, 2025\nSalaried Employees Hourly Rate (based on a 40 hr/week) Hourly Rate (based on a 37.5 hr/week) Isolated Post location Employee With dependants $ per year Employee Without dependants $ per year Employee With dependants $ per hour Employee Without dependants $ per hour Employee With dependants $ per hour Employee Without dependants $ per hour Alert, NU 2,090 1,254 1.00 0.60 1.07 0.64 Arctic Bay/ Ikpiarjuk, NU 2,090 1,254 1.00 0.60 1.07 0.64 Beaver Creek Mile 1202, YT 545 327 0.26 0.16 0.28 0.17 Cambridge Bay/ Iqaluktuuttiaq, NU 3,584 2,151 1.72 1.03 1.83 1.10 Clyde River/Kangiqtugaapik, NU 2,090 1,254 1.00 0.60 1.07 0.64 Fort Chipewyan, AB 4,108 2,465 1.97 1.18 2.10 1.26 Grise Fiord/Aujuittuq, NU 2,090 1,254 1.00 0.60 1.07 0.64 Haines Junction, YT 545 327 0.26 0.16 0.28 0.17 Inuvik, NT 97 58 0.05 0.03 0.05 0.03 Iqaluit, NU 6,325 3,795 3.03 1.82 3.23 1.94 Mayo, YT 545 327 0.26 0.16 0.28 0.17 Old Crow, YT 545 327 0.26 0.16 0.28 0.17 Pelly Crossing, YT 545 327 0.26 0.16 0.28 0.17 Qikiqtarjuaq, NU 2,090 1,254 1.00 0.60 1.07 0.64 Resolute/Qausuittuq, NU 2,090 1,254 1.00 0.60 1.07 0.64 Ross River, YT 545 327 0.26 0.16 0.28 0.17 Sanikiluaq, NU 2,090 1,254 1.00 0.60 1.07 0.64 Teslin, YT 545 327 0.26 0.16 0.28 0.17 Whitehorse, YT 3,933 2,360 1.88 1.13 2.01 1.21 Yellowknife, NT 6,773 4,064 3.25 1.95 3.46 2.08\n* Employee must be notified in writing.\nThe hourly rate is determined by dividing the annual rate listed above by 52.176 and then dividing the result by the scheduled weekly hours of work for a full-time employee, as indicated in the relevant collective agreement or compensation plan (e.g., 37.5 hours, 40 hours etc.).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-36",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix L – Occupancy Agreement for Government-owned Accommodations",
+    "marginal_note": "Appendix L – Occupancy Agreement for Government-owned Accommodations",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "I, ____________________________________, hereby offer to rent ____________________________ (hereinafter called the premises) from the Government, on the following terms and conditions:\n- The rental period is to commence on the ___________ day of ___________, ________ and will terminate 30 days after written notice of the termination has been given by either party, except that the employing department may waive this requirement where, for operational reasons, a move on lesser notice is required.\n- Non-payment of rent and termination of employment shall be considered reasonable grounds for notice of termination of this agreement.\n- The employee's department shall ensure that each employee occupying Government Housing is provided with access to or a copy of the Isolated Post and Government Housing Directive.\n- It is a condition of this agreement that the occupant be an employee and remain so during the entire period of this agreement.\n- The occupant shall pay for the rent, by monthly payroll deduction or by other means in exceptional circumstances, in amounts which are prescribed by the Isolated Post and Government Housing Directive, as amended from time to time. The employer shall provide three months written notice of changes in the rent (as per section 6.12.3).\n- Where Government-owned furniture and equipment is supplied, an inventory thereof will be listed and attached to this agreement and signed by the occupant after having received and inspected the same. The furniture shall remain on the premises and the occupant shall pay to the Government, through deductions from salary or other monies payable to the occupant by the Government, the cost of repairing or replacing any such furniture damaged, lost or stolen during the period of occupancy, fair wear and tear excepted.\n- The premises are to be in good repair on possession, except for those deficiencies listed on the premises condition inspection report. During the rental period the Government will make repairs as necessary to the main fabric of the dwelling (i.e., permanent elements of the building, including approaches, external landscaping, entrances and exits, those parts commonly used by more than one occupant, those parts normally available to the public and all technical areas associated with the property management and functions). Other repairs to keep the premises in good condition, fair wear and tear excepted, will be made by the occupant. A premises condition inspection certificate shall be signed by both the occupant and a duly authorized officer of the Government on initial occupancy and when the premises are vacated.\n- A duly authorized officer of the Government may, during the rental period, on a minimum of 24 hours' advance notification, except in situations of emergency, enter the premises for the purpose of inspecting its state of repair and cleanliness and to have maintenance work done. The officer or government representative may order necessary repairs to be made due to any act or neglect of the occupant. In the case of pool housing supplied by Public Services and Procurement Canada (PSPC), the employing department will reimburse PSPC for the cost of repairs. The occupant shall reimburse the employing department through deductions from salary or other monies payable to the occupant by the Government, for the cost of making any such repairs, other than repairs to the fabric of the dwelling.\n- The occupant shall report promptly all leaky faucets, toilets and other deficiencies or damage. Failure to do so shall be the occupant's financial responsibility. Plumbing blockages resulting from the occupant's negligence are also the occupant's financial responsibility.\n- The occupant shall use and occupy the rented premises as a private dwelling only and shall not carry on or permit to be carried on therein any trade or business unless otherwise authorized in writing by the employing department, and in the case of pool housing the employing department in conjunction with PSPC. Further, the occupant shall not sublet or assign the premises.\n- The occupant may keep certain pets on the rented premises. However, the Government may limit the kind and number of such pets or prohibit them entirely.\n- The occupant shall indemnify and save the Government harmless from all liabilities, fines, suits, claims, demands and actions of any kind or nature for which the Government shall or may become liable and suffer by reason of any breach, violation or non-performance by the occupant of any term or provision herein or by reason of any death or injury resulting from, occasioned to or suffered by any person or any property by reason of any act, neglect or default on the occupant's part of any member of the occupants family or household or guests. Notwithstanding anything in this agreement to the contrary such indemnification in respect of any such breach, violation or non-performance, damage to property, injury or death occurring during the term of the rental period shall survive the termination of the rental period.\n- The occupant is fully responsible for damage to or loss of personal effects while occupying Government Housing and as such the occupant is responsible to carry the appropriate tenant insurance.\n- Rents charged to employees for shared accommodation shall follow procedures set out in the Isolated Post and Government Housing Directive.\n- The occupant shall comply with the attached rules and regulations and any other regulations which the Government may from time to time make to ensure the proper care, cleanliness and safety of the premises or to prevent nuisances. Further, the occupant shall comply with all statutes, regulations and by-laws of any federal, provincial or municipal authority which affect the premises or their use and occupation.\nThis offer shall be deemed to have been accepted upon its approval by a duly authorised officer of the Government.\nDated at ______________________ this ___________________ day of ______________________\nEmployee Signature: Witness Signature:\nThe undersigned, on behalf of the Government, accepts the above offer to rent:\nDated at ______________________ this ___________________ day of ______________________\nDepartmental Signature for the Government (in case of Pool Housing, PSPC signatory): Witness Signature: Name: Name: Title: Title:",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-37",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Responsibilities",
+    "marginal_note": "Responsibilities",
+    "part": "Appendix L – Occupancy Agreement for Government-owned Accommodations",
+    "division": "",
+    "heading": "",
+    "text": "Government responsibilities:\n- The Government shall provide living accommodation complete with heating, electrical, water and sewage disposal facilities: in addition, furniture and equipment, where necessary, shall be provided in accordance with standard inventory lists.\n- Whenever a new employee moves into Government accommodation, the Government representative at the site, together with the new occupant, shall carry out an inspection of the building to check its condition as well as the furniture and equipment inventory. The occupant shall certify the accuracy, and be provided with a copy, of the condition report and the inventory. The Government shall be responsible for making good all deficiencies noted during the inspection.\n- The Government shall ensure the accommodation is reasonably maintained and all costs of such maintenance required as the result of normal wear and tear will be borne by the Government.\n- As part of ongoing maintenance, the Government shall be permitted access to the unit in order to refurbish it as necessary. This includes such refurbishments as painting (interior and exterior), replacing flooring, upgrading fixtures, upgrading kitchens and bathrooms, etc.\n- The Government shall repair or replace all furniture, where furniture continues to be provided, which has become unserviceable as the result of normal wear and tear.\n- When an employee moves from Government-owned accommodation, the Government representative at the site, together with the occupant, shall carry out an inspection of the building and check the inventory. Charges for repair and replacement, other than normal wear and tear, shall be assessed against the employee.\n- In the case of Pool Housing, a Specific Service Agreement (SSA) will be issued to the Employee's department.\n- When an occupant's employment terminates and has dependants in full time attendance at a recognized educational institution, the occupant and/or their dependants shall have the right to remain in the accommodation until the end of the current school year if necessary or other reasonable period as determined by the employing department, until other suitable accommodation is found, subject to the following. The provision may be cancelled with a minimum of three (3) months' notice if the accommodation is required for operational use by the Government, e.g. the arrival of a replacement employee. All benefits and allowances cease upon termination of employment.\nResponsibilities of the occupant:\n- The occupant shall use good housekeeping practices and procedures in the day-to-day upkeep of the accommodation.\n- The occupant shall not alter the premises without written consent from the Government; in the case of Pool Housing, consent must be obtained from PSPC. This includes: redecorating of the premises, such as, wall papering, painting or varnishing, installation of wires, cables, satellite dishes, or aerials upon the roof, other parts of the building or premises, including yards and surrounding areas, and installation of additional major electrical appliances, hot tubs, etc. and construction of fences, recreation rooms or buildings, such as garages, greenhouses, or pet houses/enclosures. Where permission is granted for such additions, applicable city and municipal by-laws governing the same shall be adhered to, the occupant must bear their total cost and they must be completed within a reasonable time for inspection by the Government representative and, thereafter, kept in a good state of repair. Constructed additions which are permanently affixed to the premises or property shall not be demolished or removed by the occupant upon termination of the occupancy. Where an addition is removed the area is to be returned to original state.\n- The Government shall supply the initial complement of light bulbs, including fluorescent, and fuses for each initial occupancy, but all replacements are the responsibility of the tenant.\n- Occupants of premises are responsible for the normal maintenance and repair of the dwelling which they occupy; this will include: the replacement of broken windows, screens, the replacement or refastening of hinges and latches on kitchen cupboards, window and door hardware, broken electrical globes and covers, etc., replacement of weather stripping damaged during occupancy, and the maintenance of the grounds forming part of the accommodation in a condition satisfactory to the Government and making suitable arrangements to have the following attended to during periods of absence: removal of snow and ice from sidewalks, steps, etc., cutting the grass, fertilizing, watering, raking and reseeding as required, and control of leaves.\n- Occupants must park in designated parking areas. The Government shall have the right to remove any vehicle parked in other areas and costs for vehicle removal and restoration of area, will be the responsibility of the occupant.\n- Nothing shall be done or permitted which will create a fire hazard. This shall include the following: no kerosene, gasoline, or other flammable material shall be kept on the premises except in proper containers and in reasonable amounts; all fire escapes and exits shall be kept free of obstructions, the occupant shall not alter or interfere with the electrical wiring, fixtures or electrical panels of the premises, wiring across the fuses or bridging fuse plugs in any manner is strictly forbidden, stoves and range hoods, shall be kept clean and free of excessive grease, and occupants must clean and change, as necessary, the furnace air filters and humidifier pads, which are provided by the Government.\n- The occupant shall not allow ashes, garbage, unserviceable vehicles or other loose objectionable material to accumulate in or about the building, yard or passages on the premises and shall at all times keep the accommodation in clean and wholesome condition. Upon the occupant's failure to keep the rented premises in clean and neat condition, the Government shall have the right to enter the rented premises upon two days written notice, clean up the said premises, and charge the expenses to the occupant.\n- Should an occupant fail to comply with any of the above clauses, the Government may order the work to be done and assess the cost of such work against the occupant. Such failure by the occupant may be considered reasonable grounds for termination of the occupancy and the occupant may, at the option of the Government, be given notice to vacate the premises.\n- The occupant is expected to exercise discretion and common sense in the use of utilities: to turn off electrical lights when not needed, to ensure Christmas decorations are only energised from December to mid-January, to ensure windows are kept closed during winter months, to conserve water, particularly hot water, and to use plug-in timer for vehicle, set appropriately for temperature and conditions. The occupant is responsible for ensuring the premises utility consumption is reasonable, as any prudent tenant would.\n- The occupant is responsible for the premises during the entire period of occupancy and may be assessed all or a portion of the cost of repairs for any damage or maintenance to the grounds or premises, furniture and equipment that may be required and can be shown to be the occupant's responsibility, whether or not such damage occurred or maintenance was required during a period the occupant was absent from the premises. In the event of an absence from the premises for a period of time up to 24 hours, the occupant must make the arrangements in regard to the care of the premises for the period of such absence. Should the absence exceed a 24-hour period, the occupant must advise the Government representative as to the arrangements made and the period involved. If necessary the Government can make periodic inspections. However, the Government will not inspect units which are occupied or have pets. Should the occupant fail to make appropriate arrangements or notify the Government representative, and damage occurs to the premises during the period of absence, the full cost of repair of such damage shall be assessed against the occupant.\n- The occupant shall, immediately before the termination of the occupancy, clean the unit to a level acceptable to the Government. Upon the occupant's failure to meet the acceptable standard of cleanliness at departure, the employing department, or PSPC in the case of pool housing, shall have the right to clean the unit. The occupant shall reimburse the employing department through deductions from salary or other monies payable to the occupant by the Government, for the cost of cleaning. In the case of pool housing, the employing department is responsible to reimburse PSPC for the cost of cleaning.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-38",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix M – Calculation of Rent for Government Housing",
+    "marginal_note": "Appendix M – Calculation of Rent for Government Housing",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "EMPLOYEE NAME : Unit #: Address : Per the Isolated Post and Government Housing Directive (IPGHD) DEPENDANTS : Name of Spouse/Common-Law Partner: Name(s) and age(s) of Dependant(s):\nRENT CALCULATION PER IPGHD 1. Monthly CSP Appraised Base Shelter Value (BSV) or: 1 Phased-In Base Shelter Value 2. Adjustments per IPGHD (if applicable) A. Allocation of Accommodation (Sec. 6.7.1) ___ % of Block 1 = Employee without dependants 2 B. Shared Self-Contained (Sec.. 6.7.4/6.7.5) ___% of Block 2 = 3 C. Loss of Privacy/Quiet Enjoyment (Sec. 6.7.6) ___% of Block 3 = 4____________ 3 - 4 = (Not to exceed 50 % of BSV) 5 3. Utilities (Fuel/Electricity/Water supplied @ 100 %) A. Utility Factor (Sec. 6.14.2) $1.6548 (Sec. 6.14.4 IPGHD) X January CPI ( https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1810000401 ) ___________________________ = Utility Factor 100 B. Utility Charge Size of unit ___ sq. m. x Utility Factor _____ 6 TOTAL MONTHLY RENT PER IPGHD 5+6= 7\nCalculation Sheet Prepared by:\n________________________ Name (Please print) _____________________ Signature _________________ Date The rental period is to commence on the : _____________________________\nOccupant:\n_________________________ Name (Please print) _____________________ Signature _________________ Date",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-39",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix N – Common-Law Partner Declaration",
+    "marginal_note": "Appendix N – Common-Law Partner Declaration",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Subject to the definition of \"spouse or common-law partner,\" this declaration will serve to designate an individual as a common-law partner for purposes of the Isolated Post and Government Housing Directive and for the relevant benefits to be accorded thereunder.\nWe, ______________________________ and _____________________________ solemnly declare that our relationship is and has been demonstrated by our cohabitation in a conjugal relationship. This relationship is and has been recognized for a period of at least one year in the community or communities in which we have lived. ***\nWhere these conditions cease to exist, we acknowledge the right of the deputy head to cease payments made on the basis of the existence of such conditions.\nWhere these conditions do not in fact exist, we acknowledge the right of the deputy head to recover the amounts of money paid on this basis.\n*** In specific cases, this declaration may be used where there has been a break in the period of cohabitation for reasons beyond the control of the employee or the individual to be designated as common-law partner.\nSigned _____________________________ Employee\n___________________________________ Common-law partner\n___________________________________ Date\nSigned _____________________________ for the Deputy Head\n___________________________________ Date",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d4-40",
+    "doc_type": "directive",
+    "act_code": "d4",
+    "act_short": "Isolated Posts and Government Housing Directive",
+    "act_name": "NJC Isolated Posts and Government Housing Directive",
+    "section": "Appendix O – Examples",
+    "marginal_note": "Appendix O – Examples",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Shelter Cost Differential (SCD) (section 1.10)\n- Average rent for a 3-bedroom accommodation at the isolated post based on Census data on shelter: $1,800.00/month\n- Average 3-bedroom accommodation (all-types) at the 12 points of departure as provided by Statistics Canada is: $1,250.00/month\n- National average threshold: $1,250.00 + ($1,250.00 X (15/100)) = $1,437.50/month\nLocation qualifies for SCD: $1,800.00 is higher than the national average threshold $1,437.50 Monthly SCD amount: $1,800.00 - $1,437.50 = $362.50 Annual SCD amount: $362.50 X12 = $4,350.00\nBereavement Travel Expenses ( section 3.4)\nNote: the following examples are provided to clarify Sections 3.3 and 3.4. The airfares cited are not necessarily accurate.\nExample 1\nAn employee in Yellowknife flies to Winnipeg and back and pays $500. The point of departure for Yellowknife is Edmonton. The regular return economy airfare between Yellowknife and Edmonton is $600, and airlines in Yellowknife offer a compassionate fare of $300. In this example, the employee would be reimbursed $300 (the amount of the compassionate fare between the headquarters and the point of departure), because it is the lesser amount.\nExample 2\nAn employee in Iqaluit flies to Rankin Inlet and back and pays $500. The point of departure for Iqaluit is Ottawa. The regular return economy airfare between Iqaluit and Ottawa is $1100 and airlines in Iqaluit offer compassionate fares of $550. In this example, the employee's actual expense of $500 would be reimbursed, because it is the lesser amount.\nExample 3\nAn employee in Fond-du-Lac flies to London, England and back and pays $1300. The point of departure for Fond-du-Lac is Saskatoon and no carriers in Fond-du-Lac offer compassionate fares. The regular return economy airfare between Fond-du- Lac and Saskatoon is $750. In this example, the employee would be reimbursed $750, because it is the lesser amount.\nFuel and Utility Charges (section 6.14)\nAs an example, if we were to use the 2016 January CPI of 152.4 for Water, Fuel and Electricity, the following formula would be used to complete the calculation for the fuel and utilities charges.\nNote: The monthly CPI can be found at the following website: Statistics Canada . Please select Table 4-2 Shelter (click on the HTML button to be able to view Water, fuel and electricity for Canada). For purposes of this exercise, one would choose the January 2016 CPI Index.\nExample\nFor a unit which is 120 square meters (approximately 1,300 square feet).\nCalculation\nUtility Factor (for example purposes only)\n$1.6548 multiplied by 152.4 (January CPI) then divided by 100 – to equal $2.52 (utility factor).\nUtility Charge\nSize of unit 120 sq. m. multiplied by utility factor of $2.52 to equal $302.40 utility charge per month.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "June 1, 2025",
+    "citation": "Isolated Posts and Government Housing Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d4/en"
+  },
+  {
+    "id": "directive-d6-1",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Principles",
+    "marginal_note": "Principles",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following principles were developed jointly by the Bargaining Agent Side representatives and the Employer side representatives to the National Joint Council (NJC). These principles are the cornerstone of managing government relocations and shall guide all employees and managers in achieving fair, reasonable and modern relocation practices across the public service.\nTrust - increase the amount of discretion and latitude for employees and managers to act in a fair and reasonable manner.\nFlexibility - create an environment where management decisions respect the duty to accommodate, best respond to employees’ needs and interests, and consider operational requirements in the determination of relocation arrangements.\nRespect - create a sensitive, supportive relocation environment and processes which respect employees’ needs.\nValuing people - recognize employees in a professional manner while supporting employees, their families, their health and safety in the relocation context.\nTransparency - ensure consistent, fair and equitable application of the Directive and its practices.\nModern relocation practices - introduce relocation management practices that support the principles and are in keeping with relocation industry trends and realities; develop and implement an appropriate relocation accountability framework and structure.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-2",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "General",
+    "marginal_note": "General",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Collective agreement\nThis directive is deemed to be part of collective agreements between the parties represented on the National Joint Council (NJC), and employees are to be afforded ready access to this directive.\nGrievance procedure\nIn cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act , will be in accordance with section 15.0 of the NJC By-Laws. For unrepresented employees the departmental or agency grievance procedure applies.\nDefinitions\nAccommodation ( logement )\n- Commercial Accommodation ( logement commercial ) - lodging facilities such as hotels, motels, corporate residences or apartments.\n- Crown-owned living accommodation ( logement de l’État ) - living accommodation owned, leased, rented or whose occupancy is otherwise controlled by the Government of Canada.\n- Interim accommodation ( logement provisoire ) - refers to days for which living expenses are paid at the new place of duty when an employee is unable to move into the new residence.\n- Self-contained accommodation ( logement autonome ) – a commercial accommodation that is equipped so that employees may prepare and consume meals. This accommodation may also have laundry facilities.\n- Temporary accommodation ( logement temporaire ) - accommodation for which living expenses are paid at the start and/or the end of the relocation to the new place of duty or both.\nActively Marketed ( sur le marché de façon active ) - for the purpose of this directive, under normal circumstances a principal residence will be considered “actively marketed” for sale when:\n- the principal residence is continuously listed for sale (except for brief interruptions, e.g. to change brokers or listings) through a licenced real estate agent (realtor);\n- the listing price is consistent with the suggested list price in the appraisal;\n- the employee is acting in good faith to dispose of the residence;\n- no reasonable offers are refused; and\n- the property is not rented to tenants for any period of time.\nActual and reasonable expenses ( Frais réels et raisonnables )\n- the actual expenses incurred, supported by proof of payment, e.g. receipts and vouchers; and\n- the reasonable amount that the employer judges to be both appropriate and justifiable based on experience of what such costs should be in the circumstances, and within the limits of this directive.\nAppointee ( personne nommée ) - a person recruited from outside the public service and appointed or on assignment to a department or agency listed in Schedules I and IV of the Financial Administration Act. On relocation to the first place of employment, a person is deemed not to be an employee for the purposes of this directive. Members of the Canadian Forces on initial appointment to the public service are considered to have the status of appointees.\nArm’s length transaction ( transaction sans lien de dépendance ) - an arm’s length transaction is one that is consummated between two or more non-related parties. Conversely, a non-arm’s length transaction is any transaction consummated between two or more related parties.\n- Related individuals include direct-line descendants (grandparents, parents, children, and so on), as well as spouse or common-law partners, brothers, sisters, and in-laws.\n- Related individuals also include non-immediate family members such as cousins, aunts, uncles, nephews and nieces.\nIn transactions considered to be non-arm’s length, participants have the potential to manipulate a transaction for their benefit.\nCentral removal services (CRS) ( services centraux de déménagement ) – Central headquarters unit at Public Services and Procurement Canada responsible for the administration of the contract for the delivery of household goods moving services for all relocation within Canada.\nContracted Relocation Service Provider (CRSP) [ fournisseur de services de r éinstallation (FSR) ] - private sector company contracted by the Government of Canada to administer the relocation services for employees in accordance with this directive.\nDependant ( personne à charge ) – a person who resides full-time with the employee at the employee’s residence, or a person who resides outside the employee’s residence and for whom the employee has formally declared a responsibility for assistance and/or support, and who is:\n- the spouse of that employee; or\n- the biological child, stepchild, adopted child including a child adopted by aboriginal people under the Custom Adoption Practice, or legal ward of that employee or of the employee’s spouse who is both dependent on the employee for support and is: under 18 years of age; or dependent on the employee by reason of mental or physical disability; or in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature; or\n- ]the parent, grandparent, brother, sister, uncle, aunt, niece, nephew or grandchild of that employee or of the employee’s spouse who is both dependent on the employee for support and is: under 18 years of age; or dependent on the employee by reason of mental or physical disability; or in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature.\nNote:\nA formal declaration may be either a signed statement by the employee or a legal document.\nDeputy head ( administrateur général ) - in relation to a department, the deputy minister; and in relation to any other part of the public service, the chief executive officer, or, if there is no chief executive officer, the person designated by the Governor in Council as the deputy head for the purposes of the Public Service Employment Act.\nDoor-to-door ( porte-à-porte ) – a door-to-door move is a synchronized move from the principal residence at origin to the new principal residence at destination where efforts are made by the employee to minimize the need for interim accommodation, meals and miscellaneous expenses as much as possible.\nEmployee ( fonctionnaire ) - a person employed in the federal public service and whose salary is paid out of the Consolidated Revenue Fund.\n- Full-time employee ( fonctionnaire à temps plein ) – means a person whose normal scheduled hours of work are those of a full-time employee in accordance with the collective agreement;\n- Part-time employee ( fonctionnaire à temps partiel ) - part-time employee means a person whose normal scheduled hours of work are less than those of a full-time employee in accordance with the collective agreement, but not less than one-third of those hours;\n- Seasonal employee ( fonctionnaire saisonnier ) – means a person whose period of work is of a seasonal nature;\n- Term employee ( fonctionnaire nommé pour une période déterminée ) – means a person whose period of work is for a determined period of time.\nEmployee-requested relocation ( réinstallation à la demande du fonctionnaire ) - a relocation resulting from a formal request made by an employee for compassionate or other personal reasons and for which the costs involved are to be reimbursed in accordance with Part XII.\nEmployer ( employeur ) - Her Majesty in right of Canada as represented by the Treasury Board, and includes persons authorized to exercise the authority of the Treasury Board.\nExceptional circumstances ( circonstances exceptionnelles ) – means rare and unforeseeable circumstances, normally outside of the employee’s control.\nHousehold goods and effects ( effets mobiliers ) - the furniture, household equipment and personal effects of an employee or appointee and dependants, but does not include automobiles, livestock and pets.\nIsolated post ( poste isolé ) - a place named in Appendix A of the Isolated Posts and Government Housing Directive.\nLiving expenses ( frais de subsistance ) - the expenses incurred for food and overnight accommodation. It may also include incidental expenses such as laundry, valet service, gratuities, local telephone calls and local transportation, as specified in this directive.\nMobile home and double-wide removable home ( maison mobile et maison mobile double ) - are considered to be synonymous terms for purposes of this directive and mean a transportable, detached, single-family dwelling which is an employee’s principal residence and which contains by design the normal amenities for continuous year-round occupancy. The unit is connected to utilities and is designed to stand on a specially prepared site, although these preparations do not include a permanent foundation. The unit is designed and built to be towed or moved by road. This definition does not include: a lean-to or other attached living space, fencing or similar items, travel trailers, camping trailers and the like, or any type of self-propelled vehicle such as a motor home or pick-up coach.\nMortgage ( hypothèque ) - means a loan registered as a mortgage on a property. It is for a fixed amount and may not be re-advanced as the borrower pays down the mortgage. It will mature when the term is up and the borrower has the choice to renew with his current lender or switch to another lender for the remaining balance. Payments are made on a fixed schedule and involve payments of principal and interest. For greater clarity, a mortgage does not include any loan which allows the borrower to access funds for other purposes, such as Home Equity Lines of Credit.\nNew principal residence ( nouvelle résidence principale ) - a single-family dwelling purchased or rented at the new workplace which will become the employee’s principal residence following the relocation.\nNon-Accountable Incidental Expenses Allowance ( Indemnité pour les faux frais non soumis à une justification ) - an allowance that employees do not have to account for upon relocation i.e. receipts are not required but should be retained.\nPet ( animal de compagnie ) - any animal that normally resides in the family home and is kept for companionship (if the animal is allowed in the living room, it can be moved). Large animals such as horses or sheep or large numbers of domestic animals, such as a cattery, or a kennel of dogs, are not considered pets.\nPersonal Declaration ( déclaration ) – means a written statement signed by the employee attesting to and listing the expenses for payment without receipt.\nPersonal Motor Vehicule (PMV) [ véhicule automobile personnel - (VAP) ] - for purposes of shipment, means a sedan, sports car, station wagon, mini van, pick-up, or 4-wheel drive vehicle of three-quarter ton rating or less, registered in the employee’s name or in the name of the spouse or common-law partner, or a dependant, the primary purpose of which is for family conveyance. This definition excludes racing cars, campers, and any other vehicle which does not meet the above criteria.\nPrincipal residence ( résidence principale ) - a single-family dwelling owned or rented and occupied by the employee or dependant residing with the employee, which was occupied continuously at the time the relocation at public expense was authorized and which is recorded as the employee’s permanent address on the departmental or agency personnel file. Temporary or seasonal accommodation is excluded from this definition.\nReceipt ( reçu ) - an original document or electronic/paper copy showing the date and amount of expenditure paid by the employee.\nRelocation ( réinstallation ) - the authorized move of an employee from one workplace to another. The move consists of the relocation from the principal residence occupied while working at the old workplace, to the new principal residence that will be occupied while working at the new workplace. For greater clarity, the employee must relocate to a new principal residence to be eligible for the reimbursement of relocation expenses.\nSingle-family dwelling ( habitation unifamiliale ) - living quarters containing the normal amenities necessary for continuous year-round occupancy. The dwelling must be structurally separate and have an entrance or entrances from outside the building or from a common hall, lobby, vestibule, or stairway inside the building.\nSpouse or common-law partner ( conjoint ou conjoint de fait ) - the term “common-law partner” refers to a person living in a conjugal relationship with an employee for a continuous period of at least one year. The term “spouse” refers to the person married to the employee.\nThird-party service provider rates and fees ( taux et frais des fournisseurs de service tiers ) - contracted ceiling amount charged by the Contracted Relocation Service Provider to the Government of Canada for providing third-party real-estate, legal, building inspection and rental assistance services.\nTransferee ( personne transférée ) - the employee being relocated from one place of residence to a new destination to perform duties of a position within the public service.\nTravelling expenses ( frais de voyage ) - the transportation and living expenses incurred en route to the new workplace.\nWorkplace/Place of Duty ( lieu de travail )\n- Permanent/Regular ( permanent/régulier ) - the single permanent location determined by the employer at, or from which, an employee ordinarily performs the work of his or her position or reports to;\n- the workplace of employees who are employed as Ships’ Officers or Ships’ Crews shall be deemed to be a suitable structure, as determined by the employer: at the location of the home port of their vessels, for employees whose normal duties are performed aboard a vessel; or at the location where employees normally perform their duties when they are not employed on a vessel.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-3",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part I - National Joint Council Relocation Directive",
+    "marginal_note": "Part I - National Joint Council Relocation Directive",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1.1 Effective Date\n1.1.1 This Directive comes into effect January 1, 2021.\n1.2 Purpose and Scope\n1.2.1 The purpose of this directive is to ensure fair treatment of employees authorized by the employer to relocate to a new principal residence at a new regular workplace consistent with the principles above. The aim is to relocate an employee in the most efficient fashion, at the most reasonable cost to the public while having a minimal detrimental effect on the employee and his/her family and on departmental operations.\n1.2.2 This directive provides a personalized approach for each participant’s particular needs. It has two facets:\n- a policy formula that marries direct reimbursement of expenses, over which the employee has little control, and an individualized approach to benefits providing an opportunity for the employee to select what is best for him/her (within a given Fund) given his/her own family or unique circumstances; and\n- a contract with a CRSP who will provide the employee with professional assistance at every step of the relocation with the view of presenting the employee with every reasonable opportunity to maximize the available benefits. This includes relocation planning, marketing assistance and destination services along with several other enhanced relocation services.\n1.2.3 This directive will ensure access to professional relocation services advice at every step of the employee’s move. An employee makes the final decision to accept or reject professional advice provided.\n1.2.4 This directive and any limitations thereto are published as policy and not as permissive guidelines. Discretion, be it at the employee, managerial or departmental level, shall be confined to those provisions where discretion is specifically authorized.\n1.2.5 Relocation expenses must be directly attributable to the relocation, and must be clearly reasonable and justifiable. They must not upgrade the financial position of the employee and must be supported by receipts as stipulated within this directive. The provisions shall provide only for the employee’s legitimate expenses, without opening the way for personal gain or for the underwriting of extravagances.\n1.2.6 Entitlements not identified within this directive will not normally be reimbursed unless deemed to result from exceptional circumstances. Deputy head or delegated departmental authority is required for payment of such expenses.\n1.2.7 Employees requesting reimbursement of entitlements not identified within this directive must provide a written submission to the Departmental National Coordinator (DNC) who shall then forward the submission with its recommendation to the deputy head or delegated departmental authority for approval.\n1.2.8 The applicable rates and allowances contained in the NJC Travel Directive, as modified from time to time by the NJC, shall form part of this directive unless otherwise stated within this directive. They shall be applied to all eligible participants irrespective of age, sex, marital or family status, or disability.\n1.2.9 Travel and shipment of household goods and effects (HG&E) provisions shall comply with the provisions of the current NJC Travel Directive and the Household Goods Removal Service contract, unless otherwise specified in this directive.\n1.3 Inquiries\n1.3.1 Inquiries concerning the shipment of personal and household effects and automobiles should be directed to the Central Removal Service (CRS).\n1.3.2 Inquiries concerning commercial travel and accommodation reservations should be directed to the Government of Canada Travel Service Supplier.\n1.3.3 Inquiries concerning tax should be directed to Canada Revenue Agency (CRA).\n1.3.4 Inquiries regarding the provisions of this directive should be directed to Departmental National Coordinators (DNC).\n1.4 Application\n1.4.1 This directive applies to employees who work in:\n- all departments and other portions of the public service of Canada listed in Schedules I and IV of the Financial Administration Act; and\n- organizations listed in Schedule V of the Financial Administration Act that are members of the NJC and that have opted to follow this directive.\n1.4.2 Subject to section 2.1 Authorization, this directive applies to:\n- term employees appointed to indeterminate positions;\n- term employees whose period of employment is to be longer than one (1) year;\n- employees on assignment of more than one (1) year’s duration;\n- employees on Leave Without Pay (LWOP) for less than one (1) year; or\n- employees on priority status in accordance with the Public Service Employment Act (PSEA) and the Public Service Employment Regulations (PSER) or employer-specific priority status policies.\nNote:\nWhere the assignment and/or term is for less than three (3) years, the provision on sale and purchase of property will not apply (see section 13.5).\n1.4.3 The 40 km rule: should the relocation not meet the 40 km rule, relocation benefits may be taxable.\n1.4.4 Normally, relocation shall only be authorized when the employee’s new principal residence is at least 40 km (by the shortest usual public route) closer to the new place of work than his/her previous residence, in accordance with subsection 248(1) of the Income Tax Act.\n1.4.5 The formula for calculating the distance can be found in Appendix A (CRA’s form T1-M E (99) “Claim for Moving Expenses.”).\n1.4.6 This directive does not apply to:\n- employees whose relocation is governed by the Foreign Service Directives or other authorities (e.g. the RCMP, Canadian Armed Forces); or\n- employees on educational or developmental leave within Canada and employees on assignment or interchange within and outside the public service for periods of less than one (1) year.\n1.4.7 Public service organizations not referred to in subsection 1.4.1 of this directive may request to be included under this directive by the Program Authority at Treasury Board Secretariat.\n1.5 Transitional Provisions\n1.5.1 This directive only applies to relocations which were authorized on or after January 1, 2021. Relocations authorized prior to this date are subject to the provisions contained in the NJC Relocation Directive, effective April 1, 2009.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-4",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part II - Administration",
+    "marginal_note": "Part II - Administration",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2.1 Authorization\n2.1.1 When the employer has determined that relocation is required, the employer shall authorize the relocation and ensure that all relocation arrangements are consistent with the provisions of this directive. The Departmental National Coordinator (DNC), specifically identified for this program, is required to issue approval in certain areas of this directive, on behalf of the deputy head.\n2.1.2 The authorization shall be in advance in writing. A relocation is considered authorized when the relocation file has been successfully registered by the employer with the CRSP. The employee shall not incur any expenses under this directive until the initial consultation with the CRSP has taken place. This authorization shall be provided at least 30 days prior to the date the employee must report at the new workplace, as stated in the relevant staffing document, unless a shorter period is personally authorized by the deputy head or the delegated departmental authority.\n2.1.3 The employer shall authorize the CRSP in writing to provide contracted relocation services to the employee referred.\n2.1.4 The CRSP is not authorized to reimburse any expenses that are not covered by this directive, or expenses that are over and above the established contractual rates of this directive.\n2.1.5 In exceptional circumstances, the Departmental National Coordinator (DNC), on behalf of the deputy head, may post authorize relocation expenses incurred up to 30 days prior to the date of registration with the CRSP. Unless authorized under this section, the employer shall not be responsible for expenses incurred prior to authorization of the relocation.\n2.1.6 The employer shall not be responsible for such expenses, unless and until the relocation is subsequently authorized and the employee may be ineligible for some entitlements.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-5",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Responsibilities",
+    "marginal_note": "Responsibilities",
+    "part": "Part II - Administration",
+    "division": "",
+    "heading": "",
+    "text": "2.2 Employer Responsibilities\n2.2.1 The employer shall:\n- ensure that this directive is available to relocating employees at the employees’ normal workplace during the employee’s working hours;\n- determine that a relocation is necessary;\n- register the relocation with the CRSP;\n- advise the employee being relocated not to proceed with any relocation-related activities prior to initial consultation with the CRSP;\n- provide the relocating employee with the necessary leave to carry out all activities related to the relocation;\n- allow flexibility of reporting dates to enable the employee to coordinate relocation activities effectively and in the most cost-effective manner;\n- ensure employees are reimbursed for actual and reasonable relocation expenses (via the CRSP) within the limits of this directive;\n- initiate the removal of household effects, by forwarding to CRS a completed \"Requisition for Removal Services\"; and\n- ensure that accommodation of employee needs is provided to the point of undue hardship.\n2.2.2 On behalf of the employer, DNCs specifically identified for this program, who are required to issue approvals in certain areas of this directive, shall:\n- be familiar with both this directive and other directives as required;\n- recommend, interpret, approve, process payment, review and audit expense claims/entitlements;\n- work closely with departmental authorities to ensure that: no inappropriate funding/relocation commitments are made to employees; the correct pre-authorization process is followed; and no employee starts a relocation without having had the contracted counselling from the CRSP;\n- provide instructions and/or advice in writing, either through the CRSP or directly, when requested by an employee; and\n- provide the CRSP with all relevant information to assist in the coordination of the employee's move and to minimize the time spent in interim accommodation.\n2.2.3 On behalf of the employer, the CRSP shall:\n- provide services as specified in the contract and in this directive;\n- establish contact with the referred employee within 48 hours and confirm personal information and counselling dates as per the contract;\n- ensure that the timing of the relocation, and the travelling associated with it is planned to minimize disruptions to family life, and to minimize the costs to the employer;\n- verify and approve relocation expense claims before reimbursement;\n- advance funds to the employee immediately prior to the house-hunting trip or the movement of HG&E; and\n- process claims as soon as possible after receiving fully completed expense claims with supporting documentation.\n2.2.4 The employer shall, in consultation with the CRSP, initiate the removal of household effects, by forwarding to CRS a completed “Requisition for Removal Services”. CRS will provide the employee with a copy of “Removal Instructions”, which provide a detailed summary of the employee’s and the mover’s responsibilities concerning the removal of household effects.\n2.2.5 The employer shall provide the relocating employee and spouse or common-law partner, if applicable, with the necessary leave to carry out all activities related to the relocation.\n2.3 Employee Responsibilities\n2.3.1 The employee shall:\n- become familiar with the provisions of this directive and consult with the CRSP prior to engaging in any relocation-related activities;\n- inform the employer or its suppliers of needs that may require accommodation;\n- follow instructions and/or advice on the relocation process, given by the CRSP;\n- require that the instruction and/or advice be provided in writing when the employee feels that it contradicts this directive;\n- consult with the DNC for clarification on the instruction and/or advice provided, when necessary;\n- ensure that an “arm’s length” relationship exists when selecting service providers;\n- ensure that any rebate from the service provider be paid to the Receiver General of Canada, if the Government of Canada pays for the fees charged for those services;\n- submit within 90 days after the date of the employee’s arrival at the new workplace, or the date the dependant(s) arrive(s), whichever is later, a complete relocation expense claim with necessary supporting documentation as required by this directive; and\n- make full restitution immediately upon notification to the CRSP, at the end of the relocation process, if he or she has received funds that should not have been provided.\n2.3.2 The employee should be aware that:\n- proceeding with relocation related transactions prior to authorization or incurring expenses beyond those allowable under this directive could result in such expenses not being reimbursed;\n- refusing the instruction and/or advice of the DNC, when this instruction and/or advice does not contradict this directive, could result in relocation problems and additional personal cost; and\n- eligibility for some or all the provisions of this directive may be forfeited if he/she signs contracts (realtor, lawyer, appraisers, pre-sale, etc.), or has been reimbursed directly by the employer for relocation related expenses.\n2.3.3 Employees who are in the process of dissolving a marriage or spousal union, or who are in a situation of indefinite separation that may result in dissolution must inform the CRSP and provide confirmation of separation in the form of a declaration or legal separation agreement.\n2.4 Departmental Controls\n2.4.1 User departments/agencies are to assume the program delivery costs in accordance with the approved fee-for-service schedule.\n2.4.2 All requests for reimbursement that fall within the intent of this directive, but whose special circumstances have not been specifically addressed, must be forwarded through normal channels directly to the designated DNC at the head office.\n2.5 Forms and Files\n2.5.1 Specific directions shall be incorporated in departmental procedures as follows:\n- the specific relocation provisions arranged for an employee-requested relocation for personal reasons (see subsection 2.3.3) shall be placed on the employee's relocation file; reimbursement shall be confined to the terms agreed to, and shall be subject to the limitations of this directive;\n- the pre-authorization to travel \"Travel Authority and Advance\" form, shall be completed prior to the move and placed on the employee's relocation file; and\n- when an isolated post is not involved, a record of all time extensions authorized, and of long-term storage approved shall be placed on the employee's relocation file.\n2.6 Receipts\n2.6.1 Where reimbursement for authorized expenses is sought, the employee is expected to submit receipts for the expenses incurred.\n2.6.2 In exceptional circumstances, where the employee certifies that a receipt was lost, accidentally destroyed or unobtainable, a personal declaration may replace the receipt.\n2.7 Spousal relocation\n2.7.1 If an employee with a spouse or common-law partner is relocated, and the spouse or common-law partner is also an employee who is relocated to the same location within one year of the registration of the file, this directive shall apply as for an employee and spouse or common-law partner and not as two separate employees.\n2.7.2 If an employee with a spouse or common-law partner is authorized to relocate, and the spouse or common-law partner (who is not an employee) expects to receive relocation benefits from their employer, the employee must choose either to receive relocation benefits through their spouse’s or common-law partner’s employer, or through this Relocation Directive; the employee may not claim both. This choice must be made within 15 working days from the employee’s receipt of notification of the registration of the file and before any relocation expenses are incurred.\n2.7.3 Time-off with pay shall also be granted to the spouse or common-law partner who is also an employee.\n2.8 Advances\n2.8.1 An employee shall be advanced funds (via the CRSP) to assist in meeting personal expenses incurred in the relocation such as a house hunting trip (HHT), travel and interim accommodation.\n2.8.2 To ensure that the employee has full use of the proceeds of the sale of the former residence, the employee may also request an advance of an amount equal to the calculated real estate and legal fees. This amount may be issued directly to the legal firm, provided that a written offer of purchase has been received and subject to the residence being listed through a licensed real estate firm. Such advances may be made in accordance with the Accountable Advances Regulations, and shall only be made immediately prior to the date the funds will be required.\n2.9 Employer-requested Relocation\n2.9.1 Employer-requested relocations are relocations within Canada, including employee relocations that result from staffing actions except on initial appointment.\n2.10 Employee-requested Relocation\n2.10.1 In an “employee-requested relocation” assistance shall be provided in accordance with Part XII.\n2.11 Initial Appointment\n2.11.1 Relocation provisions for appointees to the public service or other persons who are not employees before they are authorized to relocate at public expense are found in the Initial Appointees Relocation Program (IARP), which can be found on the Treasury Board Secretariat website.\n2.12 Expense Claims\n2.12.1 An employee claiming relocation expenses must submit a detailed and itemized account, in the form required. The claim must conform to the following requirements:\n- the account must be submitted within 90 days after the date of the employee’s arrival at the new workplace, or the date the dependant(s) arrive(s), whichever is later [but within one (1) year];\n- the claim shall be supported by receipted vouchers for each item in the claim except: kilometric allowance, expenses for taxis under $12, expenses for meals and miscellaneous incidental expenses, and amounts paid for accommodation other than in commercial establishments;\n- the claim shall be supported by any other information required; and\n- the claim shall be signed or digitally signed by the employee, certifying that all the amounts claimed have been paid.\n2.13 Cancellation of Relocation\n2.13.1 In accordance with section 2.1 Authorization, the employer shall reimburse an employee for expenses incurred when a relocation is cancelled by the employer for work-related reasons that are beyond the employee’s control in compliance with this directive.\n2.13.2 Upon official notification of cancellation, it is the responsibility of the employee to terminate any arrangements in process except for the removal of effects or the move of a mobile home, which the employer will terminate through the CRS.\n2.13.3 An employee who wishes to cancel a relocation prior to the household goods and effects being moved must request approval to cancel the relocation from the DNC. The DNC may approve the cancellation of the relocation if the DNC is satisfied cancellation is appropriate in the circumstances. Once the household goods and effects have been loaded the relocation may not be cancelled at the employee’s request.\n2.13.4 Reimbursable expenses will vary according to the stage of the relocation. Reimbursable expenses are those which in the opinion of the deputy head or delegated departmental authority, are reasonable in the circumstances, not exceeding the limits prescribed in this directive. Normally, little expense is involved until the employee disposes of a principal residence. For example, an employee renting accommodation may have terminated the lease and may be unable to retain the accommodation; or an employee owning a principal residence may have sold it and may be obliged to vacate. In the latter case, although the employee may be able to have the sale set aside by agreement with the purchaser, a real estate fee may be payable. In either case, when the employer is satisfied that the employee must vacate the accommodation, a local move of household effects shall be approved, along with incidental relocation expenses in the appropriate amount.\n2.13.5 The employer will reimburse an employee for a wide range of incidental expenses related to a relocation. The expenses must be directly attributable to the move, must be clearly reasonable and justifiable, and must not upgrade the financial position of the employee.\n2.13.6 The incidental expenses must be supported by receipts, the reimbursement of which is subject to judgment by the recommending authority that the expenses are within the intent of the provision and are reasonable in the circumstances.\n2.13.7 Reimbursement of payments made for rent in advance [see Temporary Dual Residence Assistance (TDRA)] of the move, or for legal fees on purchase of a principal residence, may also be approved.\n2.13.8 If the employee’s employment with the Government of Canada terminates for any reason during the relocation, the expenses incurred following the date of termination of employment are not reimbursable under this directive.\n2.14 Relocation while on Travel Status\n2.14.1 If an employee is authorized to relocate while in travel status at the new workplace, such circumstances shall change the status from travel to relocation. If the employee is eligible for assistance such as TDRA, it shall be approved. The assistance shall start the day following the effective date of written relocation notification.\n2.15 Time Limits\n2.15.1 There is a one (1) year time limit to receive reimbursement on a relocation from the date of registration with the CRSP. Based on exceptional circumstances, employees may be granted an extension of up to three months by submitting a request to the Departmental National Coordinator (DNC).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-6",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part III - Relocation Entitlements",
+    "marginal_note": "Part III - Relocation Entitlements",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "3.1 Introduction\n3.1.1 This directive provides a customized approach for each participant’s particular needs. It applies to eligible employees relocating within Canada. It provides employees with access to professional relocation services such as planning, marketing assistance and destination services throughout every step of the employee’s move.\n3.1.2 This directive is designed to encourage and facilitate door-to-door moves thereby eliminating the need for additional assistance such as TDRA, etc., through improved move management.\n3.2 Provision Overview\n3.2.1 This directive is divided into two separate yet interdependent components: Core Fund and Personalized Fund. The Core Fund is further divided into two components, the Basic Core and the Core Customized. Entitlements listed in this section are explained in more detail in other sections of the Directive.\n3.3 Core Relocation Fund\nBasic Core Fund\n3.3.1 The purpose of this section is to describe the Basic Core entitlements available to employees who are relocating. It includes those basic provisions covering the reimbursement of eligible expenses, such as real estate commissions and legal fees, which are directly reimbursed by the employer via its CRSP, and includes some enhancements such as relocation planning and destination services.\n3.3.2 Basic Core entitlements within described parameters are 100% funded by the department unless specifically stated otherwise. For example, an employee who incurs real estate commission expenses for $15,000 would be reimbursed the $15,000.\n3.3.3 For information on the conditions and limitations of particular entitlements, refer to the appropriate section of the Directive. The following is an overview of the entitlements available to relocating employees under the Basic Core Fund:\nAn Overview\n- Appraisal fees - sale of home\n- Building/structural inspection (on purchase)\n- Business telephone calls - HHT\n- Car shipment - 1 personal motor vehicle (PMV)\n- Cleaning of one residence\n- Counselling - relocation planning\n- Dependant care\n- House hunting trip expenses\n- Interim accommodation, meals & miscellaneous allowance\n- Legal fees - acquisition of home\n- Legal fees - disbursement\n- Legal fees - sale of home\n- Legal fees - acquisition of lease\n- Long-term storage (isolated posts only) mortgage breaking penalties - non-portable mortgages only\n- Mortgage interest differential on purchase (non-portable mortgage)\n- Power of attorney fees\n- Private sale assistance\n- Real estate commission (sale)\n- Rent in advance of a move\n- Rent and lease liability\n- Rental agency finding fees\n- Shipment of household goods 20,000 lb/9,071.94 kg\n- Shipment of mobile home - with limitations\n- Storage in transit\n- TDRA (six months of actual expenses)\n- Travel to new destination expenses\n3.3.4 While the utilization of the Basic Core Fund of this directive is not mandatory, there is no provision under any circumstances for those items that are not used, to be exchanged or assigned any monetary value which could be added to the Core Customized Fund of the Directive. The employee who chooses not to use the Basic Core Fund entitlements forfeits them. For example, an employee who opts not to go on a HHT foregoes a Core entitlement and will not receive a monetary value for this action.\nCore Customized Fund\n3.3.5 The Core Customized Fund includes items that can be reimbursed, up to the value calculated from pre-budgeted amounts within the Core Customized Fund entitlements.\n3.3.6 This fund is provided by the employer to allow employees to claim other elements of a move that are not covered under the Basic Core Fund. It provides the flexibility to choose items that best meet the employees’ relocation needs.\n3.3.7 The amount of money available in an employee’s Core Customized Fund is determined by the funding formula (see Appendix B) and is different for each employee based upon his/her personal circumstances. Since this fund is for the sole purpose of enhancing a move, unused or remaining monies shall be returned to the department and are not payable to the employee.\n3.3.8 The Core Customized Fund cannot be used to supplement expenses covered by the Personalized Fund.\n3.3.9 For information on the conditions and limitations of a particular entitlement, refer to the appropriate section within this directive. The following is an overview of entitlements available to relocating employees under the Core Customized Fund:\n- Adjustments/alterations to furniture/fixtures\n- Additional appraisals costs\n- Additional insurance (shipment of HG&E)\n- Boarding of pets (HHT)\n- Bridge financing - interest only\n- Building inspection\n- Car rental – upgrade\n- Crating\n- Dependant care\n- Dependants - travelling expenses\n- HHT/DHIT additional expenses/days\n- Home relocation loan – interest\n- Home renovation (disabled family)\n- Incidental relocation expenses\n- Interim accommodations, meals and miscellaneous relocation allowance\n- Marketing incentives\n- Miscellaneous shipping expenses\n- Mortgage default insurance\n- Premium professional cleaning expenses\n- Property management fees\n- Property maintenance fees\n- Shipment of antiques/art\n- Shipment of boats\n- Shipment of pets (with certain limitations)\n- Shipment of RVs\n- Shipment of 2nd and additional PMVs\n- Shipment of trailers\n- Short term loan - interest\n- Spousal services\n- Travel expenses for dependants\n- TDRA inclusive of rent in advance\n3.3.10 Calculation of the Core Customized funding shall be determined from the chart found in Appendix B. For more detailed information on the conditions and limitations on any part of the calculation, please refer to the appropriate area within this section.\n- Real Estate Commission - The first element used to calculate the Core Customized Fund varies based upon the accommodation status at the time of relocation notification as follows: Homeowner: the greater of $1000 or 35% of the real estate commission payable based upon the established appraised value of the home to a maximum of $5,250. (applicable taxes excluded); Renter: A renter at origin will be credited with $1,000; The sale price of the principal residence will be used in lieu of an appraisal to establish the funding envelope should an employee’s principal residence be sold within the time that a letter of offer has been received and before the consultative process commences with the CRSP.\n- Transportation of Family - The second element used to calculate the Core Customized Fund is the cost of one-way transportation to the location of the new workplace. For calculation purposes only, the funding will be based on the distance, one-way, between the former and new workplace, multiplied by the family size, multiplied by the appropriate kilometric rate as per the Department of Finance annual rate (rate based on point of origin), and multiplied by 35%. In those instances where the employee and dependants are transported to the new destination via the employer’s owned/leased transportation, employees will not be entitled to this element of the Core Customized Fund and the mileage calculation from the origin post to the new post will not apply.\n- Transportation of Household Goods - The third element used to calculate the Core Customized Fund is based upon the cost of shipping an average of 1,000 lb/453.60 kg household goods per unit/room from one location to another. Household goods exclude vehicles of any kind. Qualifying Rooms Include: kitchen, bedrooms (including bedrooms in finished basement), living room, recreation room, family room, dining room, basement, garage (not condos and apartments), out-building/storage shed (limit of one), storage room (separate from apartment) confirmed via appraisals for home owners and a signed listing for renters. An employee sharing accommodations is entitled to shipment of HG&E weight factor based on the rental formula. Example: 3 people rent a 3-bedroom house and rent is based on “the/a room”. The employee is entitled to the weight factor of one (1) room. If the rental formula is based on the entire premises divisible by the number (3) of shared tenants, then the employee is entitled to 1/3 of the entire number of rooms. This applies to articles shipped under the Core Fund that the moving firm will accept on a straight-weight basis only (policy centre confirmed rates). In those exceptional cases where labourers are flown into remote communities for packing, etc., this cost will be excluded from the formula configuration being used.\n3.3.11 Spousal Services - The following services provided to the employee’s spouse or common-law partner may be reimbursed from the Core Customized Fund:\n- employment search;\n- employment assistance;\n- travel to/from interviews;\n- preparation of CV; and\n- photocopy and transmittal costs for transcripts of academic records.\n3.3.12 Expenses are subject to CRA policy and guidelines.\n3.3.13 Receipts are required.\n3.3.14 A taxable benefit could result from these reimbursements.\n3.4 Personalized Fund\nPurpose\n3.4.1 The amount of money in the Personalized Fund is generated from savings/incentives and allowances as described in subsection 3.4.5.\n3.4.2 Reasonable and justifiable expenses exceeding the Core Fund limitations, which fall within the intent of this directive and are supported by original receipts, may also be claimed from the Personalized Fund.\n3.4.3 The employee will have the final decision on how the Personalized Fund is to be expended; however, amounts that exceed third-party rates/fees (e.g. real estate commissions, legal fees, inspection fees, etc.) will not be reimbursed.\n3.4.4 Upon completion of the move or at the end of one year, whichever comes first, any remaining monies from the Personalized Fund will be paid out to the employee. It should be noted that any pay out from the Personalized Fund is taxable.\n3.4.5 Calculation of the Personalized Fund – The calculation of the Personalized funding formula shall be determined from the chart in Appendix C. For more detailed information on the conditions and limitations on any part of the calculation, please refer to the appropriate area within this section.\n- Non-Accountable Incidental Expenses Allowance - Employees shall receive the Non-Accountable Incidental Expenses Allowance credited to the Personalized Fund in an amount of $650. This allowance shall be paid 30 days in advance of the move date of the HG&E.\n- Transfer Allowances - Employees shall receive a Transfer Allowance equivalent to two (2) weeks salary. The allowance is based on the annual salary effective on the date of appointment at the new location and shall be paid 30 days in advance of the move date of the HG&E.\n3.4.6 Transferable Savings to Personalized Fund - Employees may increase their Personalized Fund by realizing savings in the following ways:\n- Real Estate Commission Savings - Employees who elect not to sell their homes at their former workplace may transfer 80% of the real estate commission fees that would have been payable had the home been sold (taxes excluded) to the Personalized Fund; the employee must exercise this option within fifteen working days of receiving the first appraisal report. For greater clarity, subsequent appraisals, if any, do not extend the elect not to sell period; the amount payable is calculated on the appraised value at pre-negotiated real estate commission rates, capped at $12,000; those taking this credit must sign a waiver foregoing any future reimbursement by the Crown of real estate fees, legal fees or other related disposal costs for the property in question; and\n- Savings from a Shorter House Hunting Trip (HHT) - Employees authorized to drive 650 km or less one-way and who have successfully completed the HHT in less than 5 days may transfer 100% of all lodging, meals, and incidental savings for the unused days (capped at $250) to the Personalized Fund. A normal length HHT consists of the following: 5 days meals and incidental allowance (HHT) + 2 days (travel status); 5 nights accommodation (HHT) + 1 night accommodation (travel status); for example, an employee and spouse or common-law partner departed on Sunday and returned on Wednesday used 3 days meals and 3 nights accommodation. The employee could transfer the cost of 2 days meals for each of the employee and the spouse or common-law partner and 2 nights accommodation and 2 days incidentals up to a maximum of $250 to the Personalized Fund; or\n- Incentive for Staying over a Saturday Night - Employees on HHT who fly and arrange their itinerary so that they save the department airfare costs by staying over a Saturday night at destination shall receive $250 into their Personalized Fund. Savings are based upon return full fare economy airfare from point of origin to final destination, direct/non-stop (except when the carrier forces a connection/stopover such as flight from Halifax to Whitehorse); Stay over must be at destination, not en route; Does not apply to employees relocating into Crown homes or facilities;\n- Hotel-Motel Room Reduction Savings/ Incentive - An employee who uses less than his or her hotel room entitlement (see section 4.9), based on family size, shall receive a flat rate incentive of $50.00 per night which will be transferred to the Personalized Fund;\n- Transportation of Household Goods Below the Pre-move Estimate - When an employee reduces the amount of HG&E being shipped under the core envelope to the new location they qualify for the Transportation of Household Goods Below the Pre-move Estimate incentive. The incentive is based on the difference between the CRS pre-move estimate conducted by the van lines prior to the move and the actual weight of goods which are shipped. The employee whose entire shipment of HG&E is below the established pre-move estimate shall have 80% of the savings resulting from the lower amount shipped transferred to their Personalized Fund. This entitlement is subject to the following: the shipment of vehicles are not included for calculation purposes; and employees who are proceeding unaccompanied are not entitled to this benefit.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-7",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part IV - House Hunting Trip (HHT)",
+    "marginal_note": "Part IV - House Hunting Trip (HHT)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "4.1 Purpose\n4.1.1 The House Hunting Trip (HHT) is meant to provide an employee with the opportunity to secure suitable accommodation at the workplace.\n4.1.2 The HHT should result in most moves being door-to-door, hence considerably reducing the cost for interim accommodation, meals, and incidental expenses and eliminating unnecessary storage in transit costs.\n4.1.3 Employees who plan to re-occupy a previously occupied residence, or who have already secured accommodation, or who have been assigned an “Official” Crown-owned or leased accommodation associated to special functions, are not entitled to a HHT. However, entitlement exists for a destination home inspection trip (DHIT).\n4.2 Travel Status\n4.2.1 Before proceeding on an HHT/DHIT, prior approval must be received from the manager. An employee who is relocating to a new post (including Isolated Posts) where a viable market exists is eligible for an HHT. Employees are deemed to be on travel status for the normal duration of the HHT (5+2 days). Annual leave/ compensatory time off may be used when the HHT is extended beyond the normal duration. Reimbursement of allowable HHT expenses shall be paid as if the employee or spouse or common-law partner, or both, were in travel status in accordance with the relevant module of the NJC Travel Directive. Only one incidental expense shall be paid per family.\n4.3 Savings from a Shorter HHT and Incentive for Staying Over a Saturday\n4.3.1 Employees may schedule their HHT in order to benefit from provisions that enable them to transfer funds into their Personalized Fund. See paragraphs 3.4.6(b) and (c).\n4.4 Travel Time\n4.4.1 Total travel time shall not exceed two (2) days, except when distances and/or connections are such that the total return journey cannot be accomplished in that period. In such cases, additional travel time shall be authorized by the Departmental National Coordinator and those expenses shall be paid from the Core Fund.\n4.4.2 However, additional travel time and related expenses, resulting from the employee selecting a different mode of transportation other than that which would normally have been used, will be paid from the Personalized Fund.\n4.4.3 Annual/compensatory time off (authorized leave) will be used for these additional days.\n4.5 Funding Overview\n4.5.1 The benefits related to House Hunting Trips (HHT) are paid from the Basic Core and Core Customized Funds as follows:\nBenefit Basic Core Fund Core Customized Fund HHT: Accommodation: 5 + 1 nights; Meals: 5 + 2 travel days; Incidentals : 5 + 2 travel days Employee and spouse or common law partner Children and/or other dependants; HHT extends beyond 5 + 1 nights because no appropriate accommodation is found Extended HHT (family issues): Accommodation: up to 2 days; Meals: up to 2 days; Incidentals: up to 2 days - see 4.08 Employee, spouse or common-law partner, children and/or other dependants. Accommodation and meals Extended HHT (finding elder care accommodation): Accommodation: up to 2 days; Meals: up to 2 days; Incidentals: up to 2 days (see section 4.8) Employee, spouse or common law partner, children and/or other dependants. Accommodation and meals Destination Home Inspection Trip (DHIT): Accommodation: 2 + 1 nights; Meals: 2 + 2 travel days; Incidentals: 2 + 2 travel days - see 4.19 Employee/spouse or common-law partner (one person only) Rental Car mid-size car only 6 days (HHT); 3 days (DHIT) Return Transportation Employee and spouse or common law partner Children and/or other dependants Telephone Calls Local/long distance - business calls only No reimbursement for calls home Dependant Care - 7 days Actual expenses within limitations Expenses for extra HHT/DHIT days and above the Basic Core Boarding of Pets Actual expenses Commuting on HHT Kilometric expenses for 5 days\n4.6 Duration of HHT\n4.6.1 An employee or spouse or common-law partner, or both, may be authorized a HHT of up to 5 days (5 nights) duration at the new location. The total duration of the HHT shall not normally exceed 7 days (6 nights) total, inclusive of travel time.\n4.6.2 An employee who has taken a HHT, and who subsequently decides not to relocate, shall not be required to reimburse the department for the cost of the HHT.\n4.7 Extended HHT\n4.7.1 Employees may use funds from the Core Customized Fund to extend the duration of their HHT by up to 4 days as follows:\n- Family Issues - a maximum of 2 days for locating day care, school, and/or making specialized medical arrangements; and/or\n- Finding Accommodation - a maximum of 2 days to find suitable accommodation (other than principal residence) such as elder care facilities.\n4.8 Additional Travelling Expenses for Children/Other Dependants\n4.8.1 Employees who wish to have their children and/or other dependants accompany them on a HHT may do so by utilizing funds from the Core Customized Fund.\n4.9 Hotel/Motel - Occupancy Principles\n4.9.1 The number of rooms that an employee shall be entitled to while proceeding to the new location is based on family size. The following outlines the room entitlement by family size:\n- family size of 1 = 1 room for 1 person;\n- family size of 2 = 1 room;\n- family size of 3 to 5 = 2 rooms;\n- family size of 6 or 7 = 3 rooms;\n- family size of 8 or more = 4 rooms.\n4.10 Accommodation Cost\n4.10.1 Employees will be reimbursed actual and reasonable commercial lodging expenses within the city rate limit or average range (as applicable) found in the Accommodation and Car Rental Directory published by Public Services and Procurement Canada.\n4.10.2 Employees who are entitled to two or more rooms may instead choose to occupy a suite. Such cost will be paid from the Basic Core Fund but the employee will not be eligible for the hotel-motel room reduction savings/incentive.\nBasic Core Fund\n4.10.3 The employee and/or spouse or common-law partner are entitled to 6 nights maximum inclusive of travel time.\nCore Customized Fund\n4.10.4 The employee and/or spouse or common-law partner are entitled up to an additional 4 nights.\n4.10.5 Children and/or other dependants are entitled up to a maximum of 10 nights.\n4.10.6 An employee who uses less than his or her hotel room entitlement, based on family size, shall receive an incentive of $50.00 per night which will be transferred to the Personalized Fund.\n4.11 Meals and Incidentals\n4.11.1 An employee shall be paid the daily meal allowance in accordance with the NJC Travel Directive meal rates per person per day plus only one incidental allowance per family unit per day as follows:\nBasic Core Fund\n4.11.2 The employee and/or spouse or common-law partner are entitled to 7 days maximum inclusive of travel time.\nCore Customized Fund\n4.11.3 Children and/or other dependants are entitled to a maximum of 11 days of a meal allowance for each dependant.\n4.11.4 The employee and/or spouse or common-law partner are entitled to a maximum of 4 days.\n4.12 Transportation\n4.12.1 Employees shall be provided with the most practical and economical return transportation from the place of duty to the new location and will be reimbursed for related expenses in accordance with the transportation provisions in the relevant module of the NJC Travel Directive.\n4.12.2 All travel via a commercial carrier shall be arranged by the Government’s contracted travel services.\n4.12.3 There will be no reimbursement from either the Basic Core or Core Customized Funds for travel arrangements made outside of this contractor.\n4.12.4 Employees and spouse or common-law partner are entitled to:\nBasic Core Fund\n- commercial transportation; or\n- reimbursement of expenses in accordance with the kilometric rate established by the NJC Travel Directive when using a Personal Motor Vehicle (PMV). Where it is practical, an employee may travel to the house-hunting destination at the end of a regular workday or on weekends; Core Customized Fund\n- children and/or other dependants are entitled to commercial transportation expenses when travel is authorized.\n4.13 Local Transportation\n4.13.1 To conduct house hunting/home inspection, an employee may be reimbursed the following:\nBasic Core Fund\n- Car Rental – Mid-size car (HHT/DHIT) up to a maximum of six (6) days (HHT); or three (3) days (DHIT) reimbursement of actual and reasonable mid-size car rental expenses; actual and reasonable gas expenses; parking and toll charges for six (6) days (HHT)/three (3) days (DHIT); or\n- Personal Motor Vehicle (HHT/DHIT) actual mileage driven calculated at NJC Travel Directive kilometric rate; parking and toll charges for six (6) days (HHT)/three (3) days (DHIT).\n4.14 Telephone Calls\nBasic Core Fund\n4.14.1 The cost of telephone calls and faxes related to the house hunting. Receipts should be provided if available.\n4.14.2 No “calls home” will be reimbursed, as the cost of telephone calls home is included in the incidental expense allowance.\n4.15 Dependant Care\n4.15.1 The costs associated with dependant care as a result of the HHT shall be reimbursed in accordance with the NJC Travel Directive.\n4.15.2 Employees shall be reimbursed for dependant care costs additional to any existing dependant care arrangements, based on a maximum per day/night as follows:\nBasic Core Fund\n- actual and reasonable dependant care expenses up to a daily maximum of $35 Canadian, per household, with a declaration; or\n- up to $75/night with a receipt;\n- up to 7 days; Core Customized Fund\n- expenses in excess of the Basic Core Fund are subject to availability of funds.\n4.16 Boarding of Pets\n4.16.1 An employee shall be reimbursed actual expenses from the Core Customized Fund for the boarding of household domestic pets while on HHT.\n4.17 More than One HHT\n4.17.1 An employee may take more than one HHT.\n4.17.2 Expenses in excess of the Basic Core entitlement of 5 days must be paid from the Core Customized Fund.\n4.18 Destination Home Inspection Trip (DHIT)\n4.18.1 Employees who plan to re-occupy a previously owned residence, or who have already secured accommodation, or who have been assigned an “Official” Crown-owned or leased accommodation associated to special functions, are entitled to a home inspection trip. Employees who qualify for a DHIT are entitled to:\nBasic Core Fund\n- Return and local transportation (employees or spouse or common-law partners);\n- Up to two (2) travel days;\n- Up to two (2) days at destination [three (3) nights accommodation, three (3) days meals and incidentals], to conduct inspection or to finalize arrangements for school or for elder care.\n4.19 HHT on Arrival at the New Location\n4.19.1 Where no HHT was utilized in advance of the departure/report date, an employee may be reimbursed from the Basic Core Fund reasonable HHT expenses such as dependant care/car rental, while occupying Interim Accommodation at the new workplace.\n4.19.2 An employee may claim the above expenses; however, the amount of Interim Accommodation, Meals and Miscellaneous Relocation Allowance (IAM&MA) which would normally have been authorized shall not be increased.\n4.19.3 For greater clarity, an employee unable to take a HHT because of operational requirements and who has not secured a residence prior to departure date shall proceed to the new location and will be authorized up to 15 days IAM&MA from the Basic Core Fund. Expenses for childcare and a car rental may also be reimbursed if necessary. However, the 15 days of IAM&MA shall not normally be extended. Any extensions to IAM&MA shall be administered in accordance with Part V.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-8",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part V - Interim Accommodation, Meals and Miscellaneous Relocation Allowance (IAM&MA)",
+    "marginal_note": "Part V - Interim Accommodation, Meals and Miscellaneous Relocation Allowance (IAM&MA)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "5.1 Purpose\n5.1.1 The payment of IAM&MA either at the point of origin and/or at destination is meant to reimburse employees for living costs incurred when they cannot occupy their own living accommodation because:\n- they are required to relocate on short notice;\n- they are already on duty at the new location (travel status ceases upon acceptance of letter of offer), and cannot vacate their property at origin and relocate their HG&E immediately upon acceptance of letter of offer;\n- their effects are being packed or unpacked; or\n- they are waiting to move into their own accommodation at the new location.\n5.2 Responsibilities\n5.2.1 Employees shall attempt to coordinate the move of HG&E as closely as possible with their reporting date/the disposal of their old residence, and the occupancy of their new residence in order to minimize the time spent in interim accommodation.\n5.2.2 Managers shall allow flexibility of reporting dates to enable the employee to coordinate relocation activities effectively and in the most cost-effective manner.\n5.3 Principles and Authorization\n5.3.1 Approval to occupy interim accommodation is not automatic nor is it an entitlement. Prior approval for IAM&MA must be obtained from the Departmental National Coordinator or his/her designate within the department/region.\n5.3.2 IAM&MA expenses shall normally be reimbursed only for the consecutive period the employee remains necessarily separated from his/her HG&E; or when permanent accommodation has not been obtained/occupied and suitable alternate accommodation is not available.\n5.3.3 Employees who must remain in interim accommodation as a result of delays in the delivery of their HG&E caused by the department or its contracted agents, will be reimbursed actual and reasonable expenses within prescribed limits for the entire consecutive period that the employees are awaiting the delivery of their HG&E.\n5.4 Funding Overview\n5.4.1 Within the prescribed limits, employees will be reimbursed living expenses as follows:\nEntitlements Short notice/change of status Up to 60 days interim accommodations at new destination Pack, load and clean Accommodation - up to 3 days Meals - up to 3 days (NJC Travel Directive rates) Miscellaneous Allowance - up to 3 days Awaiting household goods and effects and/or accommodation Accommodation - Up to 15 days excluding any pack/load and unload/unpack days paid Meals - Up to 15 days excluding any pack/load and unpack/unload days paid. (First 10 days full meal rates; 65% of meal rates for period beyond) Miscellaneous allowance - Up to 15 days 15 additional days (accommodation and meals) may be authorized by the Departmental National Coordinator - conditionally Unload and unpack Accommodation - up to 2 days Meals - up to 2 days Miscellaneous allowance - up to 2 days\n5.4.2 The source of funding for these expenses are as follows:\nBenefit Basic Core Fund Core Customized Fund Short notice/change of status Employee Pack, load and clean 3 days Accommodation, meals, and daily miscellaneous allowance Employee, spouse or common-law partner, and children Other dependants Interim accommodation Accommodation, meals, and daily miscellaneous allowance Employee, spouse or common-law partner, and children - first 15 days Employee, dependants – up to 15 additional days Other dependants- first 15 days Unload & unpack 2 days Accommodation, meals, and daily miscellaneous allowance Employee, spouse or common-law partner, and children Other dependants\n5.5 Detailed Provisions and Procedure\n5.5.1 The movement of an employee’s HG&E to the new location will not normally be authorized until the employee has found suitable permanent accommodation.\n5.5.2 Meals are payable during the unpack day regardless of whether or not the professional mover or employee does the unpacking.\n5.5.3 In cases where additional time may be required for example for cleaning or inspection of the accommodation, a maximum of 2 days of additional IAM&MA may be authorized at the beginning of the move by the Departmental National Coordinator through the receiving manager and reimbursed from the Core Customized/Personalized Funds.\n5.6 60-day Interim Accommodation - Short Notice/Change of Status\n5.6.1 When authorized pursuant to section 2.1, the Departmental National Coordinator shall approve up to 60 days interim accommodation for employees who:\n- are required to relocate on short notice; or\n- are already on duty at the new location and cannot vacate their property at origin and relocate their HG&E immediately upon acceptance of letter of offer.\n5.6.2 IAM&MA shall cease on the day the employee lists the principal residence, or moves HG&E, whichever occurs first. If the employee remains responsible for two residences, the provisions in section 8.13 take effect the day following the end of IAM&MA.\n5.7 IAM&MA\n5.7.1 The CRSP may approve up to 15 days IAM&MA when the employee is separated from their HG&E. These days are separate from IAM&MA provided during the packing, loading, unpacking and unloading of HG&E.\n5.7.2 The Departmental National Coordinator may approve an additional 15 days of IAM&MA in the following situations:\n- a market where there is a limited selection of housing;\n- the HG&E were not available for delivery to the new residence because of delays caused by the moving company;\n- an employee was denied a change in reporting date when such a change could have eliminated the requirement for additional IAM&MA; or\n- permanent accommodation has not been obtained/occupied and suitable alternate accommodation is not available.\n5.7.3 Approval of the additional 15 days IAM&MA referred to in subsection 5.7.2 shall not be granted in the following situations:\n- when interim accommodation is the result of a decision to await occupancy of a certain type of permanent accommodation even though there is other suitable accommodation available;\n- when the household goods could have been delivered within the initial 15 days; or\n- when awaiting occupancy of Crown-owned/leased (unless designated) or private accommodation (rented/purchased/under construction), is a personal decision.\n5.8 Accommodation\n5.8.1 Employees will be reimbursed actual and reasonable commercial lodging expenses within the city rate limit or average range (as applicable) found in the Accommodation and Car Rental Directive published by Public Services and Procurement Canada.\n5.8.2 Employees entitled to two or more rooms may instead choose to occupy a suite. Such cost will be paid from the Basic Core Fund but the employee will not be eligible for the hotel-motel room reduction savings/incentive.\n5.8.3 Accommodation expenses will be paid out of the Basic Core and Core Customized Funds as specified in the tables in subsections 5.4.1 and 5.4.2.\n5.8.4 An employee who uses less than his or her hotel room entitlement, based on family size, shall receive an incentive of $50.00 per night which will be transferred to the Personalized Fund.\n5.8.5 Employees are expected to seek out and occupy self-contained accommodation on arrival at destination rather than the higher priced hotel-motel type accommodation.\n5.8.6 The occupancy standards outlined in the HHT trip provisions (see Part IV) shall apply - no luxury accommodation will be funded.\n5.8.7 Employees in private accommodation are entitled to an accommodation allowance of $50 per night from the Basic Core Fund payable per family/household for each night of occupancy.\n5.8.8 No receipts are required.\n5.8.9 Family occupying both commercial and private accommodation will be reimbursed only one amount - the commercial rate.\n5.9 Meal Allowances\n5.9.1 The NJC Travel Directive daily meal allowances will apply.\n5.9.2 The employee, spouse or common-law partner, dependants are each entitled to a meal allowance as specified in the tables in subsections 5.4.1 and 5.4.2 (except for Isolated Posts – actual and reasonable expenses will be paid).\n5.9.3 An employee is entitled to a meal allowance on the first and last day of IAM&MA regardless of when the movers arrive at the residence.\n5.9.4 After the first 10 days of interim accommodation (excluding pack and unpack days), the meal rate will be reduced to 65% of the daily meal allowance.\n5.10 Daily Miscellaneous Relocation Expense Allowance\n5.10.1 Entitlement to the Daily Miscellaneous Relocation Expense Allowance is outlined in the tables in subsections 5.4.1 and 5.4.2.\n5.10.2 This allowance is provided for up to 15 days only and is applicable for dependants.\n5.10.3 The allowance is calculated as follows:\n- Employee: 12% of daily meal allowance (NJC Travel Directive rate);\n- Spouse or common law partner, dependants and extended family, each person: 6% of daily meal allowance.\n5.11 Dependant Care\n5.11.1 Dependant care expenses incurred during the packing, loading and unloading and unpacking of HG&E will be reimbursed in accordance with the NJC Travel Directive as follows:\nBasic Core Fund\n- actual and reasonable dependent care expenses up to a daily maximum of $35, per household, with a declaration; or\n- up to a daily maximum of $75, per household, with a receipt; and\n- up to 2 days at origin and 2 days at destination; Core Customized Fund\n- any additional days that may have been authorized.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-9",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part VI - Travel to the New Location",
+    "marginal_note": "Part VI - Travel to the New Location",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "6.1 Purpose\n6.1.1 It is the responsibility of the department to provide employees and dependants with transportation, accommodation, meals and incidentals when they are relocating from one workplace to another, within Canada. When travelling to the new location, employees and their family are subject to the NJC Travel Directive meal rates and the Daily Miscellaneous Relocation Expenses Allowance (see subsection 6.5.2).\n6.1.2 An employee with a special needs dependant may require the assistance of a medical or care attendant during travel to the new location. Costs associated with the attendant’s round trip, including transportation, meals and accommodation will be paid through the Core Customized Fund.\n6.1.3 Commercial travel arrangements shall be made through the Government’s contracted travel services.\n6.2 Funding Overview\n6.2.1 The benefits outlined in this part are paid from both the Basic Core Fund and the Core Customized Fund as follows:\nBenefit Basic Core Fund Core Customized Fund Transportation Employee, spouse or common-law partner and children Other dependants, medical or care attendant Meals Employee, spouse or common-law partner and children (NJC Travel Directive daily meal rates) Other dependants, medical or care attendant Miscellaneous relocation expense allowance Employee: 12% - NJC Travel Directive daily meal rates Spouse or common-law partner and children: 6% - NJC Travel Directive daily meal rates Other dependants: 6% NJC Travel Directive daily meal rates Accommodation Employee, spouse or common-law partner and children Other dependants, medical or care attendant\n6.3 Transportation\nSelecting the Mode of Transportation\n6.3.1 The department shall determine the most appropriate means of transportation for travel to the new location in consultation with the employee and the Departmental National Coordinator. The following factors should be taken into account:\n- cost, duration, convenience, safety, and practicality;\n- the family circumstances at the time of the move;\n- the employee’s needs and interests;\n- the employee’s reporting date at the new workplace;\n- the existence of an acceptable road network between the old and the new workplaces, and the weather conditions that prevail at that time;\n- the delivery date of the HG&E; and\n- the time required to reach the new location.\n6.3.2 When a mode of transportation has been approved, it is expected that the family unit shall travel by such mode. Exceptions may be pre-authorized by the Departmental National Coordinator. Where pre-authorization is not provided, the employee is responsible for all additional costs resulting from the change to the means of transportation.\n6.3.3 All official air travel arrangements on a commercial carrier shall be made via the Government’s contracted travel services.\n6.3.4 When authorized to travel by commercial carrier, employees will be reimbursed for related expenses in accordance with the transportation provisions in the relevant module of the NJC Travel Directive.\n6.3.5 Reasonable costs resulting from an authorized stop-over for the transaction of official government business (en route) or delays encountered as a result of illness are reimbursable.\n6.3.6 Business class upgrade is not authorized for travel within Canada.\nPMV as Primary Mode of Transportation\n6.3.7 In the interests of safe driving, when employee-driven vehicles are authorized, employees shall not normally be expected to drive more than 500 km on any day when the employee has not worked. Trips marginally longer may occur when the employee attempts to reach final destination on a given day.\n6.3.8 Employees authorized to travel by PMV to the new location shall be reimbursed as follows:\n- PMVs driven – NJC Travel Directive kilometric rate;\n- Motorcycles – NJC Travel Directive kilometric rate;\n- Trailers that can be towed - reimbursed at 50% of the NJC Travel Directive kilometric rate; Basic Core Fund\n- One PMV/motorcycle;\n- One trailer; Core Customized Fund\n- 2 nd and additional vehicles driven/towed.\nPMV Passenger\n6.3.9 An employee who travels as a passenger in a PMV may claim a kilometric allowance:\n- if the operator of the vehicle is not eligible to claim a kilometric allowance;\n- actual and reasonable payments made to the operator may be reimbursed; and\n- this amount is not to exceed the kilometric allowance detailed above.\n6.3.10 A receipt is required when a reimbursement is requested for payment made to the operator of the vehicle.\nBasic Core Fund\n6.3.11 Actual and reasonable payments subject to kilometric allowance limitation.\n6.3.12 When the employee travels as a passenger in a PMV, the operator of which is eligible to claim a kilometric allowance, the employee will not be reimbursed for any kilometric allowance.\nFerry and Toll Charges\n6.3.13 Actual and reasonable expenses for road, ferry, bridge, tunnel tolls and parking charges are reimbursable.\n6.3.14 Funding shall be determined by the manner in which the kilometric allowance is funded (i.e. toll costs incurred for a second vehicle shall be paid from the Core Customized Fund).\nCommercial Carriers as Primary Mode of Transportation\nBasic Core Fund\n6.3.15 Expenses for employee, spouse or common-law partner, and children are reimbursable under the Basic Core Fund.\nCore Customized Fund\n6.3.16 Expenses for other dependants are reimbursable under the Core Customized Fund.\n6.4 Accommodation\n6.4.1 Employees will be reimbursed actual and reasonable commercial lodging expenses within the city rate limit or average range (as applicable) found in the Accommodation and Car Rental Directive published by Public Services and Procurement Canada.\n6.4.2 Employees entitled to two or more rooms may instead choose to occupy a suite. Such cost will be paid from the Basic Core Fund but the employee will not be eligible for the hotel-motel room reduction savings/incentive.\n6.4.3 An employee who uses less than his or her hotel room entitlement, based on family size, shall receive an incentive of $50.00 per night which will be transferred to the Personalized Fund.\n6.4.4 The occupancy standards outlined in the HHT trip provisions shall apply.\nPrivate Accommodation\n6.4.5 Employees in private accommodation are entitled to an accommodation allowance payable per family/household for each night of occupancy as follows:\nBasic Core Fund\n- $50.00 per night/family;\n- receipts are not required;\n- a family occupying both private and commercial accommodations will be reimbursed only the commercial rate.\n6.5 Meal Allowances\n6.5.1 The employee, spouse or common-law partner, and dependants are entitled to meal allowances as specified below:\n- the NJC Travel Directive meal allowances apply;\n- each dependant will be entitled to a meal allowance.\n6.5.2 The Daily Miscellaneous Relocation Expense Allowance is calculated as follows:\n- employee: 12% of daily meal allowance (NJC Travel Directive).\n- each dependant: 6% of daily meal allowance.\n6.6 Stop Over or Delays while En Route\n6.6.1 Authorized Stop Over - Additional travel time and costs resulting from an authorized stop over for the transaction of official government business (en route) or delays encountered as a result of illness are reimbursable from the Basic Core Fund.\n6.6.2 Non-authorized Stop Over - Employees authorized to travel by PMV or other non-commercial means, who make a stop-over for personal reasons, shall not be provided with any additional travel time. There will be no reimbursement of costs resulting from such a stop.\n6.6.3 Under normal circumstances, an employee will stay each night at a different location while en route to the new destination. However, an employee who spends two (2) nights at the same location shall be reimbursed the normal travelling expenses (for the distance to be covered between the old and the new workplace).\n6.7 Separated Dependants\n6.7.1 When the employee and family have been relocated, one or more dependants (who had lived in the family home at the time of the relocation) may remain at the old location (e.g. to complete an educational term or for some other justifiable reasons).\n6.7.2 When such dependants rejoin the family group:\n- travelling expenses to the new place of residence shall be reimbursed in accordance with this directive;\n- incidental travel expenses shall not be paid; and\n- under no circumstances will expenses (e.g. during mid-term break) for holiday travel to join the family be considered.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-10",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part VII - Rental Accommodation",
+    "marginal_note": "Part VII - Rental Accommodation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "7.1 Purpose\n7.1.1 To enhance the employee’s mobility by assisting in the vacating and/or leasing of rented principal residences.\n7.2 Responsibilities\n7.2.1 Employees vacating rental accommodation should attempt to schedule their departure to avoid lease liability payments.\n7.2.2 Employees should seek rental accommodation which will be available at the time of their intended move, in order to reduce payment of rent in advance, or interim accommodation costs.\n7.2.3 Employees shall consult and/or discuss prospective terms of lease with their Relocation Consultant for professional clarification.\n7.3 Funding Overview\n7.3.1 The benefits outlined in this part are paid from the Basic Core Fund and if need be, the Core Customized Fund as follows:\nBenefit Basic Core Fund Core Customized Fund Rent or lease liability Up to three (3) months rent or in excess of three months as required by law Professional cleaning of residence Up to $100 (taxes included) Costs over Basic Core Rent in advance of move (TDRA) 2 months' rent Additional months Rental agency finding fees Actual expenses at pre-negotiated corporate rates TDRA See section 7.8\n7.4 Rent or Lease Liability\n7.4.1 An employee who incurs rent or lease liability in order to dispose of his/her rented accommodation will be reimbursed as follows:\nBasic Core Fund\n- an amount up to the equivalent of three (3) months’ rent; or\n- amounts required by law in excess of three (3) months’ rent **.\n** An alternative arrangement should be explored to determine if a less costly settlement could be arranged. All findings and approval must be directed to the Departmental National Coordinator.\n7.4.2 The employee must consider all options that minimize the employer’s costs such as sublet arrangements (with assistance from rental search firms if appropriate) or payment of mandatory penalties for early termination of a lease. The department will consider family circumstances before requesting the employee terminate his or her lease.\n7.4.3 TDRA will be provided in those instances where one or more dependants remain behind until completion of the regular school term.\n7.5 Reimbursement for Property Damages\n7.5.1 There is no entitlement to reimbursement for rent or lease liability that results from property damage by the employee.\n7.5.2 Any damage resulting from a sub-let arrangement remains the employee’s responsibility and will not be reimbursed.\n7.6 Professional Cleaning of Former Residence\n7.6.1 The employee may be reimbursed actual and reasonable expenses for the cost of professional cleaning of the former residence after the household effects have been loaded, and at the new residence before or after the unloading of furniture - maximum entitlement under the Basic Core Fund is not to exceed $100 (taxes included) in total for cleaning as follows:\nBasic Core Fund\n- up to a maximum of $100 (inclusive of taxes); Core Customized Fund\n- expenses in excess of the Core Fund.\nNote:\nReceipt/proof of payment is required.\n7.7 Rental Search Fees\n7.7.1 Employees are entitled to be reimbursed for the services of a Rental Search Agency (RSA) to find permanent rental accommodation.\n7.7.2 Assistance shall not exceed two (2) days, and is to be paid from the Basic Core Fund.\n7.7.3 Employees will be reimbursed actual and reasonable expenses for services provided by professional rental firms up to the pre-negotiated corporate rates.\n7.7.4 Where established rates and services have not been negotiated, reimbursement will be up to an amount equivalent to the pre-negotiated corporate rates in similar locations.\n7.7.5 Where an employee uses the services of an RSA during the HHT phase to locate permanent rental accommodation and subsequently decides to purchase a residence instead, and has not moved in or signed a lease, the RSA fees will not be deducted from the purchasing costs.\n7.7.6 When the employee engages the services of an RSA and subsequently chooses to cancel the services and fails to notify the Rental Find Firm (7 days or more) prior to arrival, he/she will be personally responsible for any cancellation fee charges.\n7.8 Temporary Dual Residence Allowance (TDRA)\n7.8.1 TDRA is provided when the employee, due to circumstances outside the employee’s control, must temporarily maintain two residences. There are two situations which are covered by this provision:\n- when employees must lease accommodation before their arrival at the new workplace, they shall be reimbursed up to the cost of two (2) months’ rent out of the Basic Core Fund, with the following conditions: reimbursement shall be calculated from the first day of the lease at the new workplace and cease on the date the employee vacates the former residence; should the period of assistance exceed two (2) months, further assistance may be paid out of the Core Customized Fund; when an employee originally moved as a renter, then subsequently purchased a residence, and was reimbursed legal fees and other associated acquisition costs, the employee shall repay any financial assistance paid from the Basic Core Fund under this provision; when this provision is used, interim accommodation shall be limited to the day following delivery of the employee’s furniture and effects;\n- when one or more dependants of an employee remain at the former place of duty to complete an educational term (middle school, secondary school - current semester, college/university - current school year), or for some other justifiable reason the employee shall be given an allowance of $525/month to help defray the dependants’ living costs.\n7.8.2 The following conditions apply:\n- this assistance is not payable if other TDRA is being paid; and\n- eligibility is for a maximum of 180 days or until the end of the school year.\n7.9 Weekend Travel Home while on TDRA\n7.9.1 This entitlement applies to employees with dependants who remain in the family home.\n7.9.2 When a door-to-door move is not possible, employees shall be entitled to travel home on weekends while on TDRA. The total number of weekend travel home trips shall not exceed:\n- two (2) trips over the initial thirty (30) days of the TDRA;\n- four (4) trips over the initial sixty (60) days of the TDRA; and\n- five (5) trips over the period of the TDRA.\n7.9.3 Payment of these transportation expenses comes from the Basic Core Fund.\n7.10 Legal Fees\n7.10.1 For employees who rent accommodation at destination, legal fees incurred in approving the form and legality of a lease shall be reimbursed as an incidental expense under the Basic Core Fund.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-11",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part VIII - Sale of Home",
+    "marginal_note": "Part VIII - Sale of Home",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "8.1 Purpose\n8.1.1 To enhance the employee’s mobility by assisting in the disposal of a principal residence at the former workplace.\n8.2 Home Equity Assistance (HEA)\n8.2.1 Employees who sell their home at a loss may be reimbursed the difference between the original purchase price and the sale price as follows:\nBasic Core Fund\n- 80% of the loss, to a maximum of $15,000; Core Customized Fund\n- in excess of the Basic Core entitlement.\n8.2.2 Any reductions of the purchase price based upon deferred maintenance shall not be included when calculating HEA. For example, if an inspection of a residence reveals that the furnace must be replaced and if the asking price is reduced in lieu of replacing the furnace, this amount is excluded under HEA.\n8.3 Occupancy Requirements\n8.3.1 There is no entitlement for the reimbursement of expenses associated with the sale of a property unless the employee, his/her dependants or both, immediately prior to official notification of the posting, occupied the residence as the principal residence (as defined by CRA).\n8.4 Lot Size\n8.4.1 The reimbursement of expenses in this directive is limited to a lot size of not in excess of 1.235 acres (0.500 hectare) or less, unless otherwise required by zoning law, but not to exceed 4 acres (1.619 hectares).\n8.4.2 When an employee sells land or acreage as a parcel with the principal residence, the employee shall only be reimbursed for that portion of the cost which results from the sale of the residence together with the lot size limitations as indicated above.\n8.5 Co-Ownership\n8.5.1 Where the principal residence is co-owned by a person who is not the spouse or common-law partner or a dependant of the employee:\n- only that portion of the expenses directly proportional to the employee’s legal share of the property shall be reimbursed;\n- the employee must provide such information regarding the percentage of ownership the CRSP requires.\n8.6 Funding Overview\n8.6.1 The benefits outlined in this part are paid from both the Basic Core Fund and if need be, the Core Customized Fund as follows:\nBenefit Basic Core Fund Core Customized Fund Real estate commission Established corporate rates Legal fees and disbursements Established corporate rates Appraisal fees One professional appraisal One additional if deemed necessary Mortgage breaking penalties Employee chooses not to buy; or cannot buy: 3 months’ interest maximum, or $5,000 - whichever is less Employee did not port the mortgage when this was an option - Personalized Funds: Up to 3 months’ interest, or $5,000 - whichever is less Attending fees/power of attorney As per this directive TDRA Up to 6 months maximum Actual and reasonable costs Additional months Commuting assistance Up to 3 months maximum $500 /month maximum Structural inspection As described in section 8.16 Home equity assistance Up to $ 15,000 Amounts in excess of Basic Core funds Professional cleaning - former/new residence $100 maximum (tax included) Amounts in excess of Basic Core funds Capital improvements Marketing incentives As recognized by CRA Property management fees\n8.7 Real Estate Commission\n8.7.1 Employees shall be reimbursed actual real estate commissions under the Basic Core Fund not exceeding the rates established with the CRSP.\n8.8 Legal Fees\n8.8.1 Employees shall be reimbursed expenses incurred to complete the sale of the property from the Basic Core Fund as follows:\n- legal fees and disbursements including applicable taxes;\n- legal expenses incurred to provide clear title to a property.\n- land survey costs if the employee’s lawyer/notary certifies that: the last survey is more than five (5) years old; or observable changes have been made to the lot since the last survey; or by law, the vendor is required to provide a survey.\n- charges levied by the lender for the disposal of a first or second mortgage on the property, but not both.\n8.9 Appraisal Fees\n8.9.1 A professional appraisal helps the employee to establish a realistic asking price for the principal residence. Employees shall be reimbursed for the cost of:\nBasic Core Fund\n- one professional appraisal (Directive specific) not exceeding pre-negotiated rates; Core Customized Fund\n- a second appraisal if desired by the employee.\n8.10 Mortgage-Breaking Penalties\n8.10.1 When an employee incurs a mortgage early repayment penalty he or she shall be reimbursed an amount not exceeding three (3) months’ interest or $5,000, whichever is less and as follows:\nBasic Core Fund\n- employees purchasing at the new location who cannot port mortgage;\n- employees who rent at the new location;\n- employees who are unable to buy because of a requirement to occupy Crown housing; Personalized Funds\n- employees who purchase at the new location and who decide not to port their mortgage when portability was an option.\n8.11 Attending Fees or Power of Attorney\n8.11.1 Fees for the preparation of a Power of Attorney are not normally reimbursable. However, such fees may be reimbursed from the Basic Core Fund if the employee was prevented from being present for operational reasons.\n8.12 Temporary Dual Residence Assistance (TDRA)\n8.12.1 Employees shall be reimbursed actual and reasonable expenses associated with maintaining two residences.\n8.12.2 The purpose of TDRA is to assist employees with the costs associated with maintaining a second residence when circumstances prevent the employee from disposing of the principal residence at origin and making a door-to-door move. Employees shall be reimbursed actual and reasonable expenses associated with maintaining a second residence in each of the following four family situations:\n- the employee moves HG&E and family;\n- the employee proceeds unaccompanied;\n- the employee ships HG&E – leaves one or more dependents at origin; or\n- one or more dependents precede the employee.\n8.12.3 Employees may only receive TDRA for one of the four situations above at a time, and TDRA provides for a different range of benefits in each of these situations. Employees may change from one family situation to another at any point and continue to receive TDRA, however this does not extend the maximum 180 consecutive day period for which an employee can receive TDRA benefits.\n8.12.4 Specific provisions related to each situation eligible for TDRA are listed below.\n8.12.5 Employee Moves HG&E and Family - When an employee and dependants proceed to a new place of duty and the former residence remains unsold, vacant, and is being actively marketed, the following benefits shall be reimbursed on the unsold property:\n- interest charges on a first or on a second mortgage if there are no charges on the first mortgage;\n- property taxes;\n- utilities (i.e. electricity and heating);\n- property maintenance (snow removal, lawn cutting, etc.);\n- additional insurance costs; and\n- rental of mobile home pad.\n8.12.6 Expenses under subsection 8.12.5 will be charged to the following funding accounts:\nBasic Core Fund\n- actual and reasonable expenses;\n- 180 days (six months) maximum; Core Customized Fund\n- period(s) in excess of six months (180 days).\n8.12.7 Employee Proceeds Unaccompanied - An employee preceding the family to the new location has a choice of temporary/permanent accommodation. The costs of this accommodation shall be reimbursed as follows. Accommodation other than permanent accommodation must be approved by the Departmental National Coordinator before the employee secures such accommodation.\n- Interim Accommodation - Employees proceeding alone to the new place of duty shall be reimbursed interim accommodation expenses from the Basic Core Fund to a maximum of seven (7) days in order to secure semi-permanent accommodations.\n- Commercial Accommodation (Hotels/Apartment-Hotels) Basic Core Fund actual and reasonable lodging expenses inclusive of parking, laundry charges, etc.; 180 days (six months) maximum; 65% of dinner rate; Core Customized Fund period in excess of six months (180 days).\n- Private Accommodations or Room & Board Basic Core Fund actual and reasonable lodging expenses up to customary boarding and lodging rates for that location; up to 180 days (six months); no meal allowances are payable. Core Customized Fund lodging expenses in excess of the Basic Core Fund; no meal allowances are payable; for persons in private accommodation, deductions in the monthly allowance shall be made if the period of absence exceeds one week. Reductions shall be proportionate to the period of the absence.\n- New Permanent Family Home - rented or purchased - When an employee proceeds unaccompanied to a new workplace and the former residence remains unsold and is being actively marketed, the following benefits are reimbursable on the property at the new location: rental costs inclusive of associated living expenses such as parking, laundry charges, and furniture rental; utilities (i.e. basic telephone, cable and electricity); interest charges on a first or second mortgage if there are no charges on the first mortgage; property taxes; rental of mobile home pad; Basic Core Fund actual and reasonable expenses; up to 180 days (six months); Core Customized Fund period in excess of the Basic Core Fund.\n- Government Owned or Controlled Accommodation Basic Core Fund reimbursement of actual costs for meals provided, accommodation and incidentals; when these living quarters are self-contained with meal preparation facilities, the only expenses reimbursed shall be the cost of utilities and laundry (not dry cleaning) when these are not provided free of charge to the employee.\n8.12.8 Employee ships HG&E - leaves one or more dependants at origin - When one or more dependants of an employee remain at the former workplace to complete an educational term (middle school, secondary school - semester, university - current school year), or for some other justifiable reason, the only living expenses reimbursed are as follows:\nBasic Core Fund\n- $525/month for actual and reasonable living expenses;\n- up to 180 days (six months); Personalized Funds\n- amounts in excess of the Basic Core Fund.\nNotes:\n- When the employee or family, or both, are relocated, but one or more dependants (who had lived in the family home at the time of the relocation) remain at the old location (e.g. to complete an educational term or for other justifiable reasons), the employee shall be reimbursed the equivalent of the private accommodation allowance ($525) to help defray the dependant’s living costs. Only one allowance shall be paid. This assistance is not payable if other TDRA is being paid.\n- Dependants left behind for school, at the conclusion of the semester or school year are entitled to transportation and travelling expenses in accordance with Part VI - Travel to the New Location, of this directive.\n8.12.9 Dependant(s) precede employee - When one or more dependants precede an employee and the family to the new workplace (normally to start an educational term), the employee shall be reimbursed their living expenses from the Basic Core Fund, to the maximum of the private accommodation allowance of $525.\n8.13 Conditions of Reimbursement - TDRA\n8.13.1 An employee shall be responsible at all times for the expenses associated with one residence.\n8.13.2 TDRA ceases when ownership of residence at origin ceases or when funds from the Core Customized and Personalized Funds have been depleted.\n8.13.3 The principal residence at origin must be actively marketed for sale.\n8.13.4 The separation is not due to dependants remaining behind to dispose of income- producing property or for employment purposes.\n8.13.5 A dependant left behind must have resided in the principal residence at the time the relocation was authorized and prior to the relocation must be in full time attendance at school.\n8.13.6 The following are non-reimbursable expenses:\n- the capital costs portion of a mortgage payment;\n- car rental costs at either location;\n- expenses related to a dependant who has been attending school and was not living at home prior to the employee’s relocation, because expenses would not be increased by the relocation;\n- expenses related to the voluntary separation of the family for personal reasons.\n8.14 Weekend Travel Home while on TDRA\n8.14.1 This entitlement is applicable to employees with dependants who remain in the family home.\n8.14.2 When a door-to-door move is not possible, employees shall be entitled to travel home on weekends while on TDRA. The total number of weekend travel home trips shall not exceed:\n- two (2) trips over the initial thirty days of the TDRA; and\n- four (4) trips over the initial 60 days of the TDRA; and\n- not to exceed five (5) trips over the period of the TDRA.\n8.14.3 Payment of these transportation expenses comes from the Basic Core Fund.\n8.15 Commuting Assistance\n8.15.1 When the old and new locations of work are within daily commuting distance and purchase of a residence at the new place of work meets the 40 km limitation as defined by the Income Tax Act, the gaining manager may, in consultation with the Departmental National Coordinator, approve commuting assistance to allow the employee to commute daily while making the decision whether to acquire permanent accommodation at the new place of work. When approved, commuting assistance is paid instead of the costs that would be incurred for temporary accommodation at the new place of work. For greater clarity, each day that commuting assistance is claimed reduces the TDRA period by one day.\n8.15.2 Reimbursement will be based on the kilometric rate approved by the NJC Travel Directive and as follows:\nBasic Core Fund\n- up to three (3) months; and\n- not to exceed $500/month.\n8.16 Building/Structural Inspection\n8.16.1 Employees shall be reimbursed expenses for a building/structural inspection if it is a condition necessary for the sale of a property as follows:\nBasic Core Fund\n- inspection expenses for situations not under a relocation employee’s control, such as pyrite inspection; Core Customized Fund\n- reimbursable amount not to exceed corporate fees negotiated by the CRSP.\n8.17 Return Trip to Finalize Sale\n8.17.1 Where exchange of documents via courier or electronically is not sufficient to finalize the sale, the employee shall be authorized by the Departmental National Coordinator to return unaccompanied to his/her previous workplace to finalize the sale. The employee shall be required to use leave provisions for this travel when it cannot be arranged to correspond with days of rest. Reimbursement shall be as follows:\nBasic Core Fund\n- transportation (by most economical means). When authorized to travel by commercial carrier, employees will be reimbursed for related expenses in accordance with the transportation provisions in the relevant module of the NJC Travel Directive;\n- meals & incidentals (maximum of two days).\n8.18 Return Trip to Effect Move\n8.18.1 Employees under TDRA or IAM&MA (when short notice move relocation or when already at destination) may return to the former workplace to assist and finalize the shipment of HG&E. The employee shall be required to use leave provisions for this travel when it cannot be arranged to correspond with days of rest and shall be reimbursed actual and reasonable transportation and travelling expenses as follows:\nBasic Core Fund\n- transportation (by most economical means). When authorized to travel by commercial carrier, employees will be reimbursed for related expenses in accordance with the transportation provisions in the relevant module of the NJC Travel Directive;\n- meals for periods (pack/unpack) spent in temporary accommodation - not to exceed five (5) days inclusive of travel period;\n- incidentals (pack/unpack) is for a maximum of five (5) days.\n8.19 Professional Cleaning of Residence\n8.19.1 Employees shall be reimbursed actual and reasonable expenses for the cost of professional cleaning of the former residence after the HG&E have been loaded and at the new residence before or after the unloading of furniture. Reimbursement shall be as follows:\nBasic Core Fund\n- maximum of $100 (inclusive of taxes); Core Customized Fund\n- expenses in excess of the Basic Core Fund.\n8.20 Income Property\n8.20.1 Employees who sell an income-producing property such as a duplex, triplex, multiple unit building, small store or confectionery, that is also their residence, shall only claim expenses for that part of the building which they use as their principal residence. For the purposes of this article, any portion of the residence which is not available for the sole use of the employee on the day the relocation is authorized and for which the employee receives revenue in the form of rent or other payment, is considered to be income-producing.\n8.20.2 For example, if the employee owns a multiple unit residence building within which each unit is self-contained (e.g. a duplex or an apartment block), occupies one unit as principal residence, and sells the building on relocation, only those parts of the costs related to the home unit may be reimbursed. The relationship the home unit bears to the entire building may be calculated on the floor area, or by any other method accepted under the Income Tax Act.\n8.21 Private Sale\n8.21.1 Employees who sell their principal residence privately in lieu of real estate fees shall be reimbursed from the Basic Core Fund for the actual and reasonable costs of a professional appraisal, advertising, “For Sale” signs, and similar expenses related to the sale. The sum of such expenses must not exceed the commission that would have been paid had the residence been sold by a licensed real estate agent.\n8.21.2 Employees who sell privately are not entitled to receive the 80% savings on the real estate commission; this benefit is available to employees who choose not to sell.\n8.22 Marketing Incentives\n8.22.1 Marketing incentives shall be reimbursed when the CRSP advises they are necessary to sell the property. Such incentives, for example decoration bonuses, early closing bonuses, prepaid condo fees and/or property taxes and mortgage interest buy down, shall be clearly identified on an amended property listing agreement and the agreement to purchase document. Incentives are paid from Core Customized/Personalized Funds and are subject to compliance with CRA’s list of marketing incentives.\n8.23 Property Management Fees\n8.23.1 An employee, who has transferred the Real Estate Commission Savings (for not selling the residence at origin) to the Personalized Fund, may use it to pay for any property management fees incurred.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-12",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part IX - Purchase of Replacement Residence",
+    "marginal_note": "Part IX - Purchase of Replacement Residence",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "9.1 Purpose\n9.1.1 To enhance an employee’s mobility by assisting in the acquisition of a principal residence at the new location. Employees who were not homeowners previously are eligible for this part.\n9.2 Occupancy Requirements\n9.2.1 Eligibility for entitlements under this directive is conditional upon occupancy of the new home by either the employee or the dependants - not by a tenant.\n9.3 Funding Overview\n9.3.1 The benefits outlined in this part are paid from both the Basic Core Fund and if need be, the Core Customized Fund as follows:\nBenefit Basic Core Fund Core Customized Fund Legal fees and disbursements X – Third party service provider rates and fees Structural inspection X – Third party service provider rates and fees Additional inspections per Directive X Attending fees and power of attorney X Mortgage interest differential Up to $5,000/up to 5 years Where portability is not possible Mortgage default insurance premium X Interest on loan for home purchase deposit X Bridging financing - interest X $25,000 subsidized home relocation loan - interest X Mortgage interest buy-down Professional cleaning $100 maximum Amounts in excess of $100 New home warranty\n9.4 Lots and Lot Size\n9.4.1 The benefits in this directive shall apply equally to the purchase of a lot on which a principal residence will be constructed.\n9.4.2 The reimbursement of expenses shall not exceed a lot size greater than 1.235 acres (0.500 hectare) or, where required by zoning laws, a lot size of not more than four (4) acres (1.619 hectares).\n9.4.3 Where additional land or acreage is purchased on either a new construction or a re-sale home, the employee shall be reimbursed only for that portion of costs which would have been reimbursed within the above limitations.\n9.5 New Home Construction\n9.5.1 Employees who construct a principal residence at the new workplace shall be reimbursed those expenses related to the purchase of the land and the construction of the home which would have been reimbursed if a home was purchased on the market.\n9.5.2 All costs identified in the building agreement shall be deemed as part of the original purchase price.\n9.5.3 New home warranties are reimbursable under the Personalized Fund only.\n9.5.4 Taxes such as GST, PST and/or HST, are not reimbursable (all taxes considered part of purchase price).\n9.5.5 The decision to have a property built is a personal decision and is not an exceptional circumstance which could warrant an extension to the relocation period provided in section 2.15.\n9.6 Purchase after Move\n9.6.1 Only one type of assistance is paid for acquiring accommodation at the new location whether rented or purchased. An employee shall be reimbursed either:\nBasic Core Fund\n- expenses incurred to rent a dwelling; or\n- expenses incurred to purchase a home.\n9.6.2 An employee who originally moved into rental accommodation is entitled to the benefits of legal fees on purchase within the time limits set out in section 2.15. However, the reimbursement of legal fees shall be reduced by any amounts reimbursed for rent in advance of the move and any rental assistance provided.\n9.7 Non-Admissible Expenses\n9.7.1 Adjustments for utilities and municipal taxes not essential to the establishment of clear titles are not reimbursable.\n9.8 Income Properties\n9.8.1 Employees who purchase an income-producing property such as a duplex, triplex, multiple unit building, small store or confectionery, that is also the employee’s residence, shall be reimbursed related expenses for that part of the building that they use as their principal residence.\n9.9 Co-Ownership\n9.9.1 Where the principal residence is co-owned by a person who is not the spouse or common-law partner, or a dependant of the employee, only that portion of the expenses directly proportional to the employee’s legal share of the property shall be reimbursed. The employee shall disclose the percentage of ownership when required.\n9.10 Loss of Deposit\n9.10.1 Employees who lose a deposit when buying a home because they fail to fulfill the purchase agreement are not entitled to reimbursement for the loss of that deposit. An exception may be made if the employee was prevented from completing the purchase because of departmental requirements.\n9.11 Mobile Homes\n9.11.1 Those employees who purchase a mobile home are entitled to the same benefits that apply to employees who purchase a home constructed in a residential lot.\n9.11.2 The employer will not pay for moving a mobile home if there is a subsequent relocation - see Part X.\n9.12 Legal Fees and Disbursements\n9.12.1 Employees shall be reimbursed associated legal fees and disbursements, including applicable taxes, incurred to complete the purchase of a property. In addition employees shall be reimbursed for expenses of a legal nature necessarily incurred to obtain clear title to a property as follows:\nBasic Core Fund\n- sheriff’s fees;\n- land transfer tax;\n- deed transfer charges;\n- title insurance or survey costs;\n- certificate of execution;\n- attending fees/power of attorney;\n- appraisal fees necessarily incurred at the request of the lender to obtain a first or second mortgage - only if the appraisal done under the Core Fund is not acceptable to the lender.\n9.13 Building/Structural Inspection\n9.13.1 An employee shall be reimbursed fees charged by a qualified structural inspector for one Building/Structural Inspection prior to the purchase of a new principal residence whether or not covered by a warranty at the time of possession.\nBasic Core Fund\n- one (1) structural inspection (established rates) including occupied new homes under warranty;\n- additional follow-up inspections for such things as termites, pyrite, inspection of the well, water potability, septic system, if the original inspection specifies a requirement/recommends it be done; Core Customized Fund\n- one (1) structural inspection (established rates) for a new home, never lived in and covered under warranty.\n9.14 Attending Fees and Power of Attorney\n9.14.1 It is expected that the employee/spouse or common-law partner shall be present at the closing of the purchase transaction. As such, fees for the preparation of a Power of Attorney are not normally reimbursable. However, such fees shall be reimbursed if the employee was prevented from being present for operational reasons. In these situations, actual and reasonable expenses for Attending Fees/Power of Attorney will be paid from the Basic Core Fund.\n9.15 Mortgage Interest Differential\n9.15.1 In most situations the employee will be able to transfer a mortgage from one property to another (port a mortgage). When it is not possible to port a mortgage and the employee’s interest rate on the first mortgage at the new location is higher than the interest rate on the mortgage at the former workplace, the employee shall be reimbursed the difference in the interest charges between the two mortgages up to a maximum of $5,000 as follows:\nBasic Core Fund\n- up to $5,000; Personalized Fund\n- when the portability option was not used.\n9.15.2 Calculation of Mortgage Interest Differential\n- Calculation shall be based on the outstanding mortgage and the remaining term of the mortgage at the former workplace not exceeding five (5) years.\n- If the new mortgage principal is for a lesser amount than the previous mortgage principal, that lower principal will be used to calculate the differential.\n- When an employee has a floating or variable rate mortgage at the new location, the initial new interest rate shall be used to calculate and pay reimbursement for the entire year. Any adjustments necessary shall be made at the time of the annual reconciliation.\n9.16 Mortgage Default Insurance (MDI) Premium\n9.16.1 The payment of a Mortgage Default Insurance Premium (MDI) is required by law where the mortgage is more than 80% of the purchase price or under some other circumstances. Employees shall be reimbursed, in one lump sum, the cost of MDI through the Core Customized/Personalized Funds as follows:\nCore Customized Fund\n- If 100% of the equity from the former residence is transferred to the new residence the full MDI premium shall be reimbursed.\n- If less than 100% of the equity from the former residence is transferred to the new residence the MDI premium shall be reimbursed in the same proportion as the equity transferred (pro-rated).\n- However, if an MDI premium is increased as a result of a decision not to apply 100% of the equity, then that difference will not be reimbursed.\n9.17 Other Mortgage Provisions\n9.17.1 An employee who purchases a replacement residence at the new location before the principal residence at the former workplace has been sold, shall be reimbursed associated costs (not to exceed the employee’s amount of equity in the former home) as outlined in subsections 9.17.2 to 9.17.4.\n9.17.2 Interest on a Short Term Personal Loan - Home Purchase Deposit - An employee who secures a short-term personal loan to have funds for a deposit for the purchase of a principal residence qualifies for assistance from the Basic Core Fund as follows:\n- reimbursement of interest on the loan until the purchase date of the new principal residence; or one (1) year - whichever is earlier;\n- reimbursement of necessary administration charges (to process this transaction/loan);\n- the amount of the loan shall not exceed the minimum amount required to confirm a commitment to purchase a residence as confirmed by the service provider.\n9.17.4 Interest on Short Term Bridging Loan - Bridging Loan is based on Equity or Short Term Bridging Loan:\n- an employee may secure a bridging loan to purchase a principal residence at the new workplace;\n- this loan is based on the equity in an employee’s principal residence at the former workplace;\n- funding assistance may be provided under the Core Customized Fund as follows: the employee will be reimbursed the interest on the loan; included in the reimbursement are necessary legal and administrative fees associated with the loan, excluding third party fees charged which may be incurred in obtaining such a loan; the period of reimbursement shall extend to a maximum of ten (10) working days following the date the sale transaction is completed or at the end of six (6) months, whichever is the earlier; and in exceptional circumstances, this period may be extended for an additional six (6) months by the Departmental National Coordinator upon the request of an employee and based on recommendations of the CRSP.\nNote:\nAdditional interim financing on the purchase of a new home may be required because of provincial legislation which imposes a delay on the transfer of proceeds of sale on closing because of registry requirements. Interest on this short-term loan will be reimbursed, normally for a maximum of 14 days for the amounts “frozen”.\n9.17.5 $25,000 Subsidized Home Relocation Loan - An employee may secure a second mortgage loan related to the acquisition of a principal residence at the new workplace. An interest subsidy subject to funding availability is available to the employee under the Core Customized Fund as follows:\n- interest expense on a subsidized mortgage loan;\n- the employee must meet the following criteria to qualify for reimbursement: limitations as prescribed by CRA; subsidy is restricted to a maximum of $25,000; residence must be at least 40 km closer to the new work location; and the residence is purchased for employee’s personal habitation purposes.\n9.18 Mortgage Interest Buy-down\n9.18.1 An employee who wishes to buy down the interest rate on a mortgage at the new location may be reimbursed the following costs out of the Personalized Fund:\n- interest buy down payment;\n- necessary legal fees.\n9.18.2 The buy-down amount shall be at the prescribed rate set by CRA.\n9.19 Professional Cleaning of Residence\n9.19.1 Employees shall be reimbursed actual and reasonable expenses for the cost of professional cleaning of the former residence after the household effects have been loaded and at the new residence before or after the unloading of furniture. Reimbursement shall be as follows:\nBasic Core Fund\n- up to a maximum of $100 (inclusive of taxes); Core Customized Fund\n- expenses in excess of the Basic Core Fund.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-13",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part X - Movement of Mobile Homes",
+    "marginal_note": "Part X - Movement of Mobile Homes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "10.1 Purpose\n10.1.1 When an employee is authorized to move HG&E on relocation, the employer may pay the costs to move the employee’s mobile home which serves as the employee’s principal residence. However, movement of a mobile home is restricted to those employees who owned such property prior to April 1, 2003.\n10.1.2 Mobile homes purchased after April 1, 2003 are excluded from this directive and will not be relocated at public expense.\n10.2 Responsibility\n10.2.1 It is the employee’s responsibility after consulting with the CRSP, to contract and arrange for the move of the mobile home.\n10.3 Funding Overview\n10.3.1 The benefits outlined in this part are paid from both the Basic Core Fund and the Core Customized Fund as follows:\nBenefit Basic Core Fund Core Customized Fund Movement of mobile home Actual and reasonable expenses Over size or multiple units Rental of equipment to remove from pad and positioning for hook up of towing vehicle Actual and reasonable expenses Rental of equipment to place on pad at destination Actual and reasonable expenses Storage when authorized Actual and reasonable expenses Additional expenses for oversize/multiple units Basic in transit insurance Actual cost up to $100,000 Additional insurance cost over $100,000 Other services and charges Actual and reasonable expenses\n10.4 Entitlements\n10.4.1 The employer shall authorize reimbursement of actual and reasonable expenses from the Basic Core Fund for the preparation, cartage and installation of the mobile home in accordance with this directive.\n10.4.2 Expenses must be less than market value of the mobile home.\n10.5 Non-Transferable Savings from Core to Personalized\n10.5.1 No savings are eligible for transfer from the Basic Core to the Personalized Fund (i.e. shipping less than 1,000 lb/room).\n10.6 Prohibited Move of a Mobile Home\n10.6.1 The movement of mobile homes is prohibited to the following locations:\n- Yukon and Northwest Territories - excluding Yellowknife.\n- Nunavut, Goose Bay, Labrador, Newfoundland.\n10.7 Storage\n10.7.1 If an employee’s personal effects are in storage and it is found that the employee’s mobile home (principal residence) is not practical at the new destination or that it cannot be shipped, and that the employee does not wish to sell/rent it, the employee shall be reimbursed* the storage costs of the mobile home.\n* subject to condition of mobile home.\n10.8 Moving from Storage\n10.8.1 Upon relocating to a new destination an employee shall be authorized to move the mobile home to the new workplace from where it was stored. Related expenses are reimbursed from the Core Customized Fund.\n10.9 Other Service Charges\n10.9.1 Employees shall be reimbursed actual and reasonable expenses as follows:\nBasic Core Fund\n- rental of equipment to remove from pad and position for hook-up of towing vehicle;\n- cartage;\n- preparation (at destination) including blocking and connection of utilities;\n- rental of equipment (at destination) to place on pad;\n- basic in-transit insurance up to a value of $100,000;\n- long-term storage (when authorized – Isolated Posts only); Core Customized Fund\n- disconnection of utilities;\n- cartage of oversized/multiple units and storage in transit;\n- insurance in excess of the Basic Core Fund and for oversized/multiple units (Personalized Fund only);\n- preparation for transit including unblocking;\n- ensuring road worthiness to provincial standards (Personalized Fund only);\n- long-term storage – Isolated Posts and Government Housing Directive (IPGHD) (when authorized) for oversized/multiple units;\n- additional costs incurred for the movement of an oversize or multiple units.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-14",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part XI - Shipment of Household Goods and Effects",
+    "marginal_note": "Part XI - Shipment of Household Goods and Effects",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "11.1 Purpose\n11.1.1 The shipment of employees’ HG&E is subject to the limitations prescribed in this directive. The existing Household Goods Removal Service (HGRS) contract takes precedence in the selection of carriers and its contracted rates.\n11.1.2 The employer will arrange for and pay the cost of packing, insuring, shipping, in-transit storage and unpacking of one shipment of a reasonable quantity (see section 11.2) of personal and household effects from an employee’s principal residence on relocation. Expenses incurred for loading, unloading, cartage or freight charges for effects from other than the principal residence shall not be paid, except as provided for in this directive. For greater clarity, the entitlement is to a single shipment from one place to another place and not to or from multiple locations.\n11.1.3 For reasons of economy and administrative efficiency, and in order to ensure a uniformly high standard of service from the moving industry, removal services shall be purchased by Public Services and Procurement Canada and monitored centrally by the Central Removal Services (CRS) headquarters of PSPC in Ottawa-Gatineau for all relocations within Canada.\n11.1.4 The employer is responsible to make the shipping arrangements with the moving van lines as per the HGRS contract terms and conditions. The employee will complete the necessary HGRS forms and submit them to the Departmental Regional/National Coordinator for transmission to CRS for necessary action.\n11.1.5 In order to credit the employee’s funding envelopes, the employee shall submit a copy of the original bill of lading to the Departmental Regional/National Coordinator. Coordinators will fax the actual weight charged for by the van lines, to the CRSP.\n11.1.6 The employer will not be responsible financially or otherwise for the shipment of effects from any place other than the designated former place of residence at origin or place where the Crown had previously paid to store the personal effects of the employee.\n11.1.7 When HG&E are placed into storage other than Storage in Transit under section 11.7 or Long Term Storage under section 11.8, the Crown funded portion of the shipment of HG&E is considered completed and the employee is responsible for any costs associated with having the HG&E removed from storage and shipped to the new principal residence.\n11.2 Weight Entitlement\n11.2.1 The employer shall arrange for and pay the cost of packing, insuring, shipping, in transit storage and unpacking of a reasonable quantity of personal and household effects as follows:\nBasic Core Fund\n- a maximum of 20,000 lb/9,071.94 kg; Core Customized Fund\n- weight in excess of 20,000 lb./9,071.94 kg;\n- surcharges resulting from articles that the moving firm will accept on a weight dimensional or a cubic basis, or with surcharges.\n11.2.2 Established rates and conditions are subject to the HGRS contract.\n11.3 Funding Overview\n11.3.1 The benefits outlined in this part are paid from both the Basic Core Fund and the Core Customized Fund as follows:\nBenefit Basic Core Fund Core Customized Fund Shipment of HG&E 20,000 lb/9,071.94 kg maximum Weight in excess of 20,000 lb/ 9,071.94 kg Sundry relocation expenses Actual expenses as per this directive Storage in transit Up to number of interim accommodation days Over Basic Core days Long-term storage (only when authorized) Up to 20,000 lb/ 9,071.94 kg Over 20,000 lb/ 9,071.94 kg Basic insurance Replacement cost insurance as provided in the HGRS Contract Amounts over the basic coverage Additional insurance Actual expenses First PMV Actual expenses All other PMVs Actual expenses RV/boat/motorcycle/ATV/ trailer/snowmobile, etc. Actual expenses as outlined within this directive. Crating Actual expenses Objects of art Actual expenses Pet shipment Actual expenses Additional shipping expenses Actual expenses Car rental at destination Reasonable expenses per this directive\n11.4 Qualifying Rooms\n11.4.1 Qualifying rooms include:\n- kitchen;\n- bedrooms (including bedrooms in finished basement);\n- living room;\n- recreation room;\n- family room;\n- dining room;\n- basement;\n- garage - not condos and apartments;\n- out-building/storage shed (limit of one);\n- a storage room (separate from apartment).\n11.4.2 For the purposes of establishing the number of qualifying rooms, the appraisal reports will be used for homeowners. For renters, the employees shall provide the list of rooms.\n11.5 Sundry Accountable Incidental Relocation Expenses (with receipts)\n11.5.1 Employees may be reimbursed for certain sundry incidental expenses incurred as a result of the relocation. This in addition to the expenses reimbursed under the non-accountable allowance ($650). The following expenses will be reimbursed from the Basic Core Fund subject to submission of claim with receipts:\n- connection/disconnection of public utility services, (e.g. telephone, electricity, water and cable);\n- connection/disconnection of electrical equipment, (in-home theatre system, computer system, satellite dishes, etc.);\n- payment of local licenses, such as basic automobile and driver’s licenses for the minimum period required by law, and safety certificate for automobile when one is mandatory by provincial legislation before license plates can be obtained (excluding cost of necessary repairs);\n- cost of altering locks at new residence - labour only; and\n- charges for Post Office change of address.\n11.6 Non-admissible Items\n11.6.1 Non-admissible items are those not eligible to be shipped due to their hazardous nature or restricted as a result of the HGRS contract.\n11.7 Storage in Transit\n11.7.1 The employee shall be reimbursed the costs of the storage of HG&E when necessary at the new workplace as follows:\nBasic Core Fund\n- actual and reasonable expenses up to the last day for which IAM&MA are authorized; Core Customized Fund\n- actual and reasonable expenses that have been incurred beyond the period authorized from the Basic Core Fund, but which are not as a result of personal choices.\n11.8 Long-Term Storage\n11.8.1 When an employee is relocated to an Isolated Post as defined in the NJC Isolated Posts and Government Housing Directive (IPGHD), and after consultation with the employee and in the opinion of the Departmental National Coordinator, the shipment of some or all of the HG&E or PMVs, or both, to the new workplace is not practical the employer shall pay for:\nBasic Core Fund\n- packing, crating and cartage of the employee’s household effects to the nearest place where adequate long-term storage facilities are available;\n- storage of the household effects until they can or might be repossessed by the employee or an authorized dependant of the employee;\n- storage of up to two PMVs or one automobile and a camper/trailer. The total storage cost shall not exceed the cost of storing two PMVs; and\n- payment of a one-time storage preservation fee for such services as removing the battery, raising the PMV off the tires, applying lubricants as required, for commercial storage of a PMV.\n11.8.2 When the employee is again relocated to a location where the effects could be used, the Departmental National Coordinator may approve the shipment of the effects through HGRS from the place of storage to:\n- new workplace; or\n- former residence from which the effects were placed in storage.\n11.8.3 An employee whose employment terminates while the employee’s effects are in storage:\n- shall be reimbursed storage costs up to seven (7) days after the date of termination of employment; and up to 14 days in exceptional circumstances approved by the deputy head; and\n- may, if the employee chooses, within a month of the date of termination of employment, have the employer ship these effects to the original point from which they were shipped into storage, or any other location of the employee’s choice, provided the cost is not greater than shipping them to the original point.\n11.9 Partial Shipping/Storage\n11.9.1 Storage of a portion of an employee’s effects shall be approved by the DNC in exceptional circumstances or where assigned Crown-owned accommodations will not accommodate all personal possessions. Entitlements are as follows:\nBasic Core Fund\n- actual storage cost;\n- the combined shipment/storage weight shall not exceed 20,000 lb/9,072 kg; Core Customized Fund\n- weight in excess of 20,000 lb/9,072 kg placed in storage.\n11.9.2 Movement of HG&E must be done via HGRS contracted service providers as approved by the DNC.\n11.9.3 If the employee selects accommodation that will contain only a portion of the household effects, any storage arrangement for the remainder shall be the employee’s responsibility.\n11.10 Basic Insurance Coverage\n11.10.1 Employees shall be provided insurance for the transportation of HG&E as follows:\nBasic Core Fund\n- replacement cost insurance as provided in the HGRS Contract; Core Customized Fund\n- amounts over the basic coverage;\n- insurance for specific items.\n11.11 Crating\n11.11.1 Employees may have HG&E that may require additional protection (i.e. china, art, and antiques). Any crating costs for such items shall be reimbursed from the Core Customized Fund.\n11.12 Shipment of Personal Motor Vehicle (PMV)\n11.12.1 Employees shall be reimbursed actual and reasonable expenses related to shipping their PMV or driving to the new location as follows:\nShipment of PMV by Commercial Carrier\nBasic Core Fund\n- cost to ship 1 st vehicle; Core Customized Funds\n- cost to ship 2nd and additional vehicles.\n11.12.2 When the relocation distance exceeds 3,000 km, departments may authorize the shipment of the family vehicles, and the travel of the family by commercial carrier.\n11.12.3 The second vehicle may also be shipped in unusual circumstances (such as when distance, weather or family circumstances do not permit the driving of the second PMV). All cases must be personally approved by the Departmental National Coordinator.\n11.12.4 When the PMV must be delivered by the employee to a point of shipment, the following expenses are reimbursable:\n- the NJC Travel Directive kilometric rate, to cover the expense of moving a PMV to and from the auto transfer agent’s depot at each end of the move;\n- if required, one-way transportation by the most economical means for the employee to return from and travel to the auto transfer agent’s depot at each end of the move;\n- the charges levied by the transfer agent to deliver the PMV to and receive it from the government’s carrier; and\n- the charges for storing the PMV at the agent’s depot for a total combined maximum period of ten days.\n11.12.5 Rental car costs incurred (while the employee’s car is being shipped) are not reimbursable except in highly unusual circumstances beyond the employee’s control. Such expense is reimbursable from the Core Customized Fund. These circumstances are:\n- family illness, which requires travel to hospitals and doctors;\n- when the employee or dependant is permanently disabled;\n- when there is no public transportation in the location;\n- when the employee’s vehicle is being repaired due to damage while being shipped;\n- when delivery of the employee’s vehicle is delayed beyond contracted delivery date for reasons beyond the employee’s control.\n11.12.6 All cases must be personally approved by the Departmental National Coordinator.\n11.13 Shipment of RV/Boat/Motorcycle/ ATV/Trailer/Snowmobile\n11.13.1 The costs to ship recreational vehicles, such as boats, motorcycles, all-terrain vehicles, trailers, and snowmobiles shall be reimbursed from the Core Customized Fund.\n11.14 Additional Shipping Expenses\n11.14.1 Employees are responsible for any additional costs beyond those established in the HGRS contract. Employees wishing to ship items that fall outside the scope of the contract shall be reimbursed for actual expenses from the Core Customized Fund.\n11.15 Transportation of Pets\n11.15.1 Employees shall be reimbursed from the Core Customized Fund, actual and reasonable expenses for transportation of their pets to the new location and any necessary kennel fees incurred while the employees are in interim accommodation.\n11.16 Time off for Packing of Personal Effects\n11.16.1 An employee shall be provided up to three (3) days with pay to supervise the packing and loading of personal effects for shipment to the new location.\n11.17 Time off for Unpacking of Personal Effects\n11.17.1 An employee shall be provided up to two (2) days with pay to supervise the unpacking and unloading of personal effects at the new location.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-15",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part XII - Employee-requested Relocation",
+    "marginal_note": "Part XII - Employee-requested Relocation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "12.1 Employee-requested Relocation\n12.1.1 The intention behind employee-requested relocations is for employers to recognize that there may be circumstances in employees’ personal lives that may lead them to ask for employment in another location, such as a death or illness in the family. Employers can respond to these requests on a compassionate basis by authorizing a relocation, when it is possible for them to do so. The intent of authorizing an employee-requested relocation on compassionate grounds is not to avoid the costs associated with an employer-requested relocation that is a part of the normal staffing activities of an employer.\n12.1.2 An employee may request an employee-requested relocation for personal or compassionate reasons. DNCs may approve an employee-requested relocation when:\n- there is a vacant position at the appropriate group and level at destination;\n- the deputy head or senior delegated officer provides written certification that the relocation meets the intent as described in subsection 12.1.1; and\n- the employee acknowledges in writing that the relocation is employee-requested and that the benefits are limited to those outlined in this section.\n12.1.3 The Departmental National Coordinator shall ensure that:\n- employees are provided with counselling and written confirmation on the applicable provisions of this directive from the CRSP; and\n- copies of all correspondence are retained on the employee’s relocation file.\n12.1.4 When an employee-requested relocation is approved, the employee is entitled to:\n- the sum of up to five thousand dollars ($5,000.00) in their Core Customized Fund;\n- the Basic Core and Personalized Funds do not apply;\n- unused or remaining monies shall be returned to the Receiver General of Canada/department and are not payable to the employee as a cash-payout; and\n- a contract with a relocation services supplier who will provide the employee with professional assistance such as counselling on the relocation benefits available, guidance on accommodation at the new location and expense management.\n12.1.5 Employees may claim reasonable and actual relocation expenses listed in this directive until the Core Customized Fund is depleted. There is no assistance for disposal or acquisition of a principal residence, including rental related expenses.\n12.1.6 Employees may claim a Non-Accountable Incidental Expense Allowance in the amount of $650 as part of the $5,000.00 allocation of Core Customized fund as follows:\n- receipts are not required however they should be retained by the employee in the event of a tax audit;\n- the employee must sign a statement certifying that the expenses were incurred.\n12.1.7 All commercial travel arrangements are to be made through the Government’s contracted travel services. Employees are governed by the NJC Travel Directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-16",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Part XIII - Other Types of Relocation within Canada",
+    "marginal_note": "Part XIII - Other Types of Relocation within Canada",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "13.1 Telework\n13.1.1 Employees authorized under the Treasury Board Telework Policy to work from their current place of residence in Canada instead of being relocated to the new workplace shall be subject to this directive upon termination of the Telework arrangement.\n13.2 Moving to/from an Isolated Post\n13.2.1 The provisions of the Isolated Posts and Government Housing Directive (IPGHD) related to relocation take precedence over this directive.\n13.3 Unaccompanied Moves within Canada\n13.3.1 The purpose of this provision is to provide greater flexibility for families who, for employment, education, or family-related reasons, may not wish to relocate to the employee’s new workplace.\n13.4 Permanent Move\n13.4.1 Relocation duration in excess of three (3) years is considered a permanent relocation.\n13.4.2 An employee who opts to have the family remain behind permanently while he/she proceeds to the new destination alone may opt to receive the Real Estate Commission Savings incentive at paragraph 3.4.6(a). The CRSP will withhold 10% until conclusion of the relocation.\n13.4.3 The employee is personally responsible for all costs incurred for family visits.\n13.4.3 If the employee’s workplace changes again, involving a second relocation to a third workplace, the entitlements to relocation benefits for members of the family, who were not relocated previously, shall not exceed relocation costs from the location where the employee resides had the family been residing with the employee.\n13.5 Employees on Assignment for more than one year\n13.5.1 This directive may apply to employees on assignments for more than one (1) year’s duration, by mutual agreement of the employer and employee. Where the assignment is for more than one (1) year and less than three (3) years, the provisions on sale (see Part VIII) and purchase of property (see Part IX) will not apply.\n13.5.2 Departments and employees should exercise care when contemplating relocation to the assignment location as no further relocation benefits will be provided if the assignment is extended or becomes permanent as the employee will already have relocated to the new workplace.\n13.5.3 The modified funding formula which can be found in Appendix D will apply to employees in this category.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-17",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Appendix A – Subsection 1.4.5 Formula for Calculating 40 km Distance",
+    "marginal_note": "Appendix A – Subsection 1.4.5 Formula for Calculating 40 km Distance",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The formula for calculating the distance is (CRA's form T1-M E (99) \"Claim for Moving Expenses.\"):\n- Distance in kilometres between old home and new place of work = ______ km.\n- Distance in kilometres between new home and new place of work = ______ km.\n- Line 1 minus line 2 = ______ km.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-18",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Appendix B - Benefits Table",
+    "marginal_note": "Appendix B - Benefits Table",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "3.3.10 Core Customized Funding Formula 3.3.10(a)(i): Real estate commission (home owner) (max $5250/min $1000) OR 3.3.10(a)(ii): Renters allowance: $1,000 @ 100% ______ x 35% = OR $1000 --------- + 3.3.10(b): Transportation cost - one way - Department of Finance kilometric rate (employee and dependants) Formula: 35% x (distance x (current relevant NJC Travel Directive Appendix B Kilometric Rate) x family size). ______ x 35% = + 3.3.10(c): Cost of shipping 1000 lb (453.60 kg) of household goods per qualifying room based on a zone-to-zone matrix calculation Formula: 35% x cost to ship household goods per qualifying rooms (based on a zone-to-zone matrix). ______ x 35% = Total Core Customized Funding: _______",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-19",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Appendix C – Subsection 3.4.5 - Calculation of the Personalized Fund",
+    "marginal_note": "Appendix C – Subsection 3.4.5 - Calculation of the Personalized Fund",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "3.4.5 Personalized Funding Formula Allowances: + 3.4.5(a): Employees Non-Accountable Incidental Allowance $650.00 + 3.4.5(b): Employees Transfer Allowance equivalent to two (2) weeks’salary Sub-total : _____________ 3.4.6 Transferable Savings to Personalized Fund + 3.4.6(a): Real Estate Commission Savings: 80% of Real Estate commission for not selling home (Max. $12,000/maximum appraised value $300,000) + 3.4.6(b): Savings from a Shorter House Hunting Trip (HHT): Savings for unused days (max $250 taxes included) OR 3.4.6(c): Incentive for Staying over a Saturday Night: $250 for flying and staying over on Saturday at destination + 3.4.6(d): Hotel Motel Room Reduction Savings/Incentive: $50 x number of nights _____________ + 3.4.6(e): Transportation of Household Goods Below the Pre-move Estimate Sub-total: _____________ Total Personalized Fund: _____________",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d6-20",
+    "doc_type": "directive",
+    "act_code": "d6",
+    "act_short": "NJC Relocation Directive",
+    "act_name": "NJC NJC Relocation Directive",
+    "section": "Appendix D – Subsection 13.5.3 – Modified Funding Formula for Employees on Assignment for more than one year",
+    "marginal_note": "Appendix D – Subsection 13.5.3 – Modified Funding Formula for Employees on Assignment for more than one year",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Core Customized Funding Formula Funding allowance: $1,000 @ 100% $1,000 + Transportation cost - one way- kilometric rate (employee and dependants). ______ x 35% = + Cost of shipping 1000 lb (453.60 kg) of household goods per qualifying room* (zone-to-zone matrix). ______ x 35% = Total Core Customized Funding: ______ Personalized Funding Formula Allowances/Incentives: + Non-accountable incidental allowance $650 Sub-total: ______ Transferable Savings to Personalized Fund + Savings from a Shorter House Hunting Trip (HHT) or Incentive for Staying over a Saturday Interim Lodging Meals & Incidentals (ILM&I) savings for unused days (max $250, taxes included); or $250 for flying and staying over on Saturday at destination. + Transportation of Household Goods Below the Pre-move Estimate ______ Sub-total: ______ Total Personalized Funding: ______\n*Qualifying rooms: (kitchen, bedrooms, living room, recreation room, family room, dining room, basement, garage (not condos and apartments), out building (limit of one), storage room (separate from apartment); weight of ATVs, snowmobiles, motorcycles, etc., stored in garage is excluded from weight factor; (1 kg = 2.2046 lb).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2021",
+    "citation": "NJC Relocation Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d6/en"
+  },
+  {
+    "id": "directive-d7-1",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Preamble",
+    "marginal_note": "Preamble",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "This preamble is for information purposes and does not form part of the formal directive.\nThe National Joint Council (NJC) Occupational Health and Safety Directive (the \"OHS Directive\") contains clarification, precision and enhancements to the Canada Labour Code Part II (\"the Code\") [ https://laws-lois.justice.gc.ca/eng/acts/L-2/page-14.html#h-341197 ]. For a full understanding of overall responsibilities, the Directive should be read together with the appropriate sections of the Code and its applicable regulations.\nReferences to the Canada Occupational Health and Safety Regulations (COHSR) [ https://laws.justice.gc.ca/eng/regulations/sor-86-304/index.html ] are included for convenience.\nIn addition, the parties should note that the Marine Occupational Safety and Health Regulations [ https://laws-lois.justice.gc.ca/eng/regulations/sor-2010-120/index.html ], the Aviation Occupational Safety and Health Regulations [ https://laws-lois.justice.gc.ca/eng/Regulations/SOR-2011-87/index.html ], the On Board Trains Occupational Safety and Health Regulations [ https://laws-lois.justice.gc.ca/eng/Regulations/SOR-87-184/index.html ], the Oil and Gas Occupational Safety and Health Regulations [ https://laws-lois.justice.gc.ca/eng/regulations/sor-87-612/index.html ], and the Non-smokers' Health Regulations [ https://laws-lois.justice.gc.ca/eng/regulations/sor-90-21/index.html ] may also apply.\nLinks to websites that provide additional technical information have been included. However, that linked information does not form part of this directive.\nFinally, this directive also aims to complement the OHS programs in force in the federal public service. Like the legislation, it should be considered a minimum standard that a given employer's OHS program may exceed.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-2",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "General",
+    "marginal_note": "General",
+    "part": "Part I - General",
+    "division": "",
+    "heading": "",
+    "text": "Collective Agreement\nThis directive is deemed part of collective agreements between the parties to the NJC. Employees shall be afforded, by their employer, ready access to this directive, the Canada Labour Code , and its applicable regulations.\nConsultation\nWhen referring to consultation in this directive, please refer to the NJC By-Laws for the definition [ https://www.njc-cnm.gc.ca/s18/s97/en#tc-tm_1_3 ].\nGrievance Procedure\nIn case of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act, will be in accordance with section 15.0 of the NJC By-Laws . For unrepresented employees the departmental grievance procedure applies.\nJurisdiction\nThe NJC grievance procedure can be used to file a grievance for any language in the Directive that provides protection additional to the Code. It shall not be used if any alternative administrative redress procedure is available under the Code.\nEffective Date\nThis directive is effective March 1, 2022, unless otherwise specified.\nApplication\nThis directive applies to:\n- all departments and other portions of the public service of Canada listed in Schedules I and IV to the Financial Administration Act ; and\n- any employer listed in Schedule V to the Financial Administration Act that is a member of the NJC and that has opted to follow this directive.\nThe employer recognizes that the Canada Labour Code and its applicable regulations, which will be amended from time to time, are the minimum standard with which they will comply.\nThe Canada Labour Code and its applicable regulations, which will be amended from time to time, are incorporated in this directive.\nDefinitions\nAmpacity ( intensité de courant ) means current-carrying capacity expressed in amperes.\nAppropriate regulatory authority ( autorité administrative compétente) means a regulatory agency, authority, body or regulator including a federal, provincial, territorial, or municipal agency or any other agency that is responsible for exercising autonomous authority in a regulatory capacity over some area of activity.\nAppropriate standard (norme appropriée) means a standard or standards, as amended from time to time, to the extent that the most recent standard provides the highest level of safety. If more than one standard meets this criterion, the standard or standards shall be selected using the following order of precedence:\n- a standard prescribed by the Canada Labour Code, Part II, and its applicable regulations;\n- a standard prescribed by provincial and territorial occupational health and safety acts and regulations;\n- any standard that has been recognized by the Standards Council of Canada (SCC), by the Canadian Standards Association (CSA) group;\n- a standard developed by a government organization about a subject area within its jurisdiction (e.g., Health Canada, Transport Canada and Environment Canada);\n- a standard developed by an association recognized by a majority of qualified practitioners in the field to which the standard is addressed (e.g., American Society of Heating, Refrigerating and Air-Conditioning Engineers [ASHRAE]);\n- a standard universally accepted by a majority of qualified practitioners; and\n- principles and standards developed by the International Labour Organization and endorsed by the Canadian Government.\nAuthorized inspection agency (organisme d'inspection autorisé) means the provincial or territorial or other inspection agency that:\n- employs qualified inspectors;\n- meets the provincial or territorial requirements of: an authorized elevating device inspection agency, or an \"Authorized Inspection Agency\" as defined in section 3.2 of the American Society of Mechanical Engineers (ASME) Boilers and Pressure Vessels Code [ http://www.asme.org ]; and\n- does not contract with any department or agency of the public service for the operation, repair or maintaining: elevating devices, or boilers, pressure vessels or piping systems.\nCertified applicator (opérateur antiparasitaire certifié) means an individual who has obtained a certificate for using pesticides, that is recognized by the appropriate regulatory authority.\nConfined space (espace clos) except as otherwise determined by the definition in the Canada Labour Code , Part II, and applicable regulations, means, but is not limited to, a tank, silo, storage bin, process vessel or other enclosure for which special precautions are necessary when an employee must enter to protect the employee from a dangerous atmosphere, to prevent the employee from becoming entrapped in stored material or to otherwise ensure the employee's safety.\nCustodian department (ministère gardien) means the department or agency that has charge or custody of a government-owned building occupied by federal employees.\nDesign (plan) means the plans, patterns, drawings and specifications of an elevating device.\nDesignated inspection agency ( organisme d'inspection désigné ) means the provincial, territorial or other inspection agency engaged by the operating authority to inspect boilers, pressure vessels or piping systems for specified geographic areas.\nElevating device (appareil de levage) means a fixed mechanical device for moving passengers or freight, and includes an elevator, dumbwaiter, manlift, escalator, inclined lift, moving sidewalk or other similar device.\nEmployer (employeur) means a department, agency or separate employer that is a member of the NJC and that has opted to follow this directive.\nField party (équipe de travail sur le terrain) means a field survey or field operations party, or a party operating in an area that is generally more than two hours' travel time, by the usually available transportation, from the nearest medical facility. However, in any unusual circumstances, an employer may apply this term to parties operating at locations less than two hours' travel time from such a facility.\nFood preparation area (aire de préparation des repas) means any area that is used for storing, handling, preparing or serving food.\nHealth and safety committee/representative ( comité de santé et de sécurité/représentant ) :\nHealth and safety representative ( representant de santé et sécurité ) means a person who is appointed as a health and safety representative under section 136 of the Canada Labour Code . The health and safety representative is responsible for addressing workplace health and safety issues and is required for workplaces with fewer than 20 employees.\nPolicy committee ( comité d’orientation) means a policy health and safety committee established under section 134.1 of the Canada Labour Code . Employers with 300 or more employees across Canada are required to establish a policy committee. The policy committee addresses issues that, because of their nature, cannot be effectively dealt with by individual workplace health and safety committees or representatives. Policy committees strengthen the internal responsibility system by ensuring consistency across an employer's work sites.\nRegional health and safety committees (comité r é gional santé et sécurité) where established, shall assist in the overall administration of the health and safety program for the region it was established to cover, similar to a Policy Committee. The employer shall develop, in consultation with bargaining agents, internal policies, directives and instructions governing its establishment and operations.\nWorkplace committee (comité local de santé et s écurité ) means the workplace health and safety committee or the health and safety representative, as applicable for the workplace it was created for.\nLunchroom (salle à manger) means a room equipped with tables and chairs in which employees may eat food brought onto the premises.\nMachine guard (dispositif de protection) means a device installed on a machine to prevent a person, or any part of the body or clothing, from becoming caught in any part of a machine or of the material being processed or handled that can cause injury. It also means a device that makes the machine inoperative if a person or any part of the person's clothing is in or near a part of the machine that can cause injury.\nMobile elevated work structure (charpente surélevée mobile) means a vehicle-mounted aerial device, elevating rolling work platform, boom-type elevating work platform or self-propelled elevating work platform.\nMotor vehicle (véhicule automobile) means a truck, tractor, trailer, semi‑trailer, automobile, bus, motorcycle, all‑terrain vehicle, snowmobile or other similar self‑propelled vehicle used primarily for transporting personnel and/or material.\nMotor vehicle accident (accident de véhicule automobile) means an event involving the operation of a motor vehicle that results in injury to persons and/or damage to equipment or property.\nMotor vehicle operator (conducteur de véhicule automobile) means any employee required to operate a motor vehicle in the performance of his or her duties.\nOperating authority (autorité exploitante) means the custodian department or agency responsible for installing, operating and/or maintaining:\n- an elevating device; or\n- a boiler, pressure vessel or piping system.\nPerson in charge (personne responsable) means a qualified person appointed by management to ensure the safe and proper conduct of an operation or of the work of employees.\nPest (parasite) means an animal, a plant or other organism, including mold(s), that is injurious, noxious or troublesome, whether directly or indirectly, and an injurious, noxious or troublesome condition or organic function of an animal, a plant or other organism.\nPest control product (produit antiparasitaire) means a product registered and regulated under the Pest Control Products Act (PCPA) and its regulations that is:\n- a product, an organism or a substance, including a product, an organism or a substance derived through biotechnology, that consists of its active ingredient, formulants and contaminants and that is manufactured, represented, distributed or used as a means for directly or indirectly controlling, destroying, attracting or repelling a pest or for mitigating or preventing its injurious, noxious or troublesome effects;\n- an active ingredient that is used to manufacture anything described in paragraph (a); or\n- any other thing that is prescribed as a pest control product.\nProvincial or territorial inspection agency (organisme d'inspection provincial ou territorial) means the agency responsible for inspecting, certifying and registering boilers, pressure vessels and piping systems under provincial or territorial jurisdiction in the geographical area in which a boiler, pressure vessel or piping system operated by the public service is located.\nQualified inspector (inspecteur qualifié) means a person recognized under the laws of the province or territory in which a boiler, pressure vessel or piping system is located as qualified to inspect boilers, pressure vessels and piping systems.\nQualified person (personne qualifiée) means, with respect to a specified duty, a person who, because of his or her knowledge, training and experience, is licensed or otherwise qualified to perform that duty safely and properly.\nRecord of inspection (dossier d'inspection) means a record prepared by a safety inspector.\nSafety device (dispositif de sécurité) means any device intended to aid in preventing the unsafe operation or use of an elevating device or manlift.\nSafety ground or safety grounding (prise de terre de sécurité ou mise à la terre de sécurité) means a system of conductors, electrodes and clamps, connections or devices that electrically connect an isolated electrical facility to ground for the purpose of protecting employees working on the facility from dangerous electrical shock.\nSafety inspector (inspecteur de sécurité) means a person recognized under the laws of the province or territory in which the elevating device is located as qualified to inspect elevating devices.\nSanitary facility (installation sanitaire) means a toilet or personal cleansing facility and may include a toilet, urinal, wash basin and shower bath.\nSeal (étanchéiser) means that a qualified person takes any measures necessary to prevent the unauthorized operation or use of an elevating device.\nWorkplace (lieu de travail) means any place in which an employee is engaged in work for his or her employer.\nResolving Qualified Person Disputes\nIn case of disputes about the term “qualified person,” the following procedure shall be implemented:\n- The employee shall raise the matter directly with the person in charge.\n- The person in charge shall review the employee’s qualifications and decide the employee's status as a qualified person.\n- If the employee is dissatisfied with the decision, the matter shall be referred to the workplace committee.\n- The workplace committee shall review the matter and make recommendations to the person in charge no later than 30 calendar days from the date on which the committee received and considered the matter.\n- If the workplace committee does not consider itself competent to deal with the case, it shall recommend an acceptable third party to the person in charge no later than 30 calendar days from the date on which the committee received and considered the matter.\n- The person in charge shall, pursuant to paragraphs (d) or (e), take the recommendations into consideration; render, in writing a final management decision, including the rationale for his or her decision; and take the appropriate action no later than 30 calendar days from the date on which a decision was rendered by the workplace committee or by the acceptable third party.\nIf an employee does not agree with the final decision rendered, a grievance may be filed pursuant to the NJC redress procedure (section 15 of the NJC By‑Laws).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-3",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part II - Permanent Structures and Safe Occupancy of the Workplace (Use and Occupancy of Buildings)",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part II of the Code [ https://laws-lois.justice.gc.ca/eng/acts/L-2/page-14.html#h-341197 ] and Part II (Permanent Structures) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-2.html#h-893136 ] and Part XVII (Safe Occupancy of the Workplace) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-50.html#h-895931 ] of the COHSR and should be read in that context.\n2.1 Workplace Ergonomics\n2.1.1 The requirements specified in the most current version of the National Building Code [ https://nrc.canada.ca/en/certifications-evaluations-standards/codes-canada/codes-canada-publications/national-building-code-canada-2015 ] shall be applied at every workplace occupied by employees.\n2.1.2 The employer shall consult the appropriate policy/workplace committee or health and safety representative in the planning of the implementation and in the implementation of changes as it relates to workplace ergonomics, including the provision of space allocation, particularly when new or renovated office occupancy is planned. OHS committees and/or representatives will be provided with a copy of the planned and retained floor plan.\n2.1.3 To the extent practicable, workplace environments, including workstations, shall conform to the requirements specified in the appropriate standard relating to workplace ergonomics.\n2.1.4 Ergonomic assessments shall be performed by a qualified person. Any recommendations from that assessment, approved by the employer, shall be implemented in a timely manner.\n2.1.5 If either the employer or the employee disagrees with any recommendations made by the qualified person, they shall submit the rationale for their disagreement to the other party, in writing, within 30 calendar days of receiving the recommendations.\n2.1.6 A qualified person shall also be involved in the design and redesign of work systems with attention to providing optimal working conditions for human well-being, safety and health.\n2.1.7 The organization shall communicate information about its commitment to, and development of, the Ergonomics Process and the progress of the implementation plan to all affected levels of the organization. OHS committees or health and safety representatives should be used as one of the forums for this communication.\n2.1.8 The employer shall receive, document and respond appropriately and in a timely manner to internal and external communications, including concerns, hazards, ideas and input of workers and worker representatives regarding ergonomics and the process.\n2.1.9 The employer shall define training requirements and provide training, conducted by a qualified person, for all employees, which identifies hazards and risks, including those associated with the introduction of changes in the workplace, which can be addressed through the use of the Ergonomics Process, such as safe use of tools/equipment and safe work procedures applicable to one’s job. Training offered shall be documented, evaluated by participants and include refresher or re-training sessions, as required.\n2.2 Environmental Conditions for Office Space\n2.2.1 To the extent practicable, the environmental conditions to be maintained in office buildings shall conform to the requirements specified in the appropriate standard.\n2.2.2 In office accommodations, air (dry bulb) temperatures during working hours should be maintained within the ideal temperature range of 20 o C to 26 o C range. Temperatures between 17 o C and 20 o C and above 26 o C can be uncomfortable, and occupancy should not exceed one hour daily or 40 hours annually in each of these extremes. Temperatures above 26 o C are deemed uncomfortable when the humidex reading (Appendix A) at a given temperature equals 40 o C or less. It is recognized that temperatures between 30 o C to 39 o C represent significant discomfort; temperatures between 40 o C to 45 o C represent great discomfort and exertion should be avoided; temperatures above 45 o C are dangerous; and temperatures above 54 o C provide a situation where a heat stroke is imminent.\n2.2.3 Temperatures shall be measured at the desktop level in those spaces within workstations that employees occupy while carrying out the majority of their normal duties.\n2.2.4 With respect to the uncomfortable range of temperatures described earlier, the employer is responsible for taking appropriate action to ensure that environmental conditions do not subject employees to undue stress or discomfort. Any corrective measures shall be shared with the health and safety committee. If the employer has not resolved a problem adequately, an emergency meeting of the workplace committee shall be convened following a request by either party of the committee. Corrective measures to be considered include, among others, increasing the frequency of rest periods and temporarily relocating employees to workstations outside the affected area.\n2.2.5 For the purposes of subsection 2.2.2, it shall not be intentionally permitted for conditions to enter the marginal zones of 17 o C to 20 o C and 26 o C to 29 o C. Such conditions should result only from occurrences over which employers have no direct control, such as weather extremes or equipment failures.\n2.2.6 If the dry bulb temperature reference in subsections 2.2.2 and 2.2.3 fall outside the acceptable range, the employer is responsible in consultation with the workplace health and safety committee or health and safety representative for taking appropriate action.\n2.3 Hot Surfaces\n2.3.1 Steam and hot water pipes, heaters, and any other hot surfaces with surface temperatures that could injure a person through bodily contact shall be guarded or covered in such a manner as to prevent such direct contact. When asbestos lagging is used for insulation purposes, the requirements contained in the appropriate standard shall be followed and affected employees must be informed.\n2.4 Open-top Bins, Hoppers, Vats and Pits\n2.4.1 When, due to the temporary removal of any cover, an opening is created into which persons may fall, barriers shall be securely placed around the opening to protect and warn persons of the hazard.\n2.5 Ladders, Stairways and Ramps\n2.5.1 Every ramp, walkway, platform or safety landing shall be fitted with railings and guards as recommended in the appropriate standard.\n2.5.2 A fixed ladder that is more than six metres in length shall be fixed with a cage, starting at two metres above the base level of the ladder, such that it will catch an employee who loses his or her grip and falls backwards or sideways off the ladder.\n2.5.3 A fixed ladder that is more than nine metres in length shall have, at intervals of not more than six metres, a landing or platform that:\n- is at least 0.36 m 2 in area; and\n- is fitted with a guardrail at its outer edges.\n2.5.4 A fixed ladder shall be:\n- vertical;\n- securely held in place at the top and bottom and at intermediate points not more than three metres apart; and\n- fitted with rungs that are at least 15 cm from the wall and spaced at intervals not exceeding 30 cm, and side rails that extend not less than 90 cm above the landing or platform.\n2.5.5 Every ramp shall have the minimum slope reasonable for the purpose for which it is used. In no case shall the gradient exceed:\n- the safe gradient recommended by the manufacturer of mobile equipment used on the ramp; or\n- a lesser gradient that is safe, considering the mechanical condition of mobile equipment used on the ramp, the weight of the loads transported and the condition of the ramp surface.\n2.6 Housekeeping and Maintenance\n2.6.1 Nothing shall be left or stored in any passageway or travelled area in a manner that may endanger the health and safety of persons or the safe operation of vehicles moving through that passageway or area.\n2.6.2 Where necessary, including when the requirement arises from a recommendation of the workplace committee or the health and safety representative (as applicable), protection shall be provided from dangerous accumulations of ice which may fall from overhead structures.\n2.6.3 Electrical power vaults, switch and generator rooms or enclosures, and other similarly dangerous areas shall be properly identified and kept locked or otherwise made inaccessible except to authorized persons who are qualified to safely enter or perform work in those areas.\n2.6.4 Every building shall be kept in a state of repair and maintenance that does not endanger the health and safety of any employee. This includes fully functional security cameras, motion sensor lights and/or all other security measures recommended in a risk threat assessment.\n2.6.5 The employer shall notify all employees in advance of any planned interruption of the heating, ventilation and air conditioning system (HVAC) in the workplace.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-4",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part III - Elevated Work Structures",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part III (Temporary Structures and Excavations) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-3.html#h-893369 ] of the COHSR and should be read in that context.\n3.1 Mobile Elevated Work Structures\n3.1.1 Departments shall ensure that the design, construction, maintenance and use of every mobile elevated work structure shall comply with the appropriate standard.\n3.1.2 To the extent practicable, when it is necessary to use or move a mobile elevated work structure with an employee on the device, the person in charge shall ensure that the device is observed until it is no longer in motion.\n3.2 Scaffolds\n3.2.1 The design, construction and use of scaffolds shall meet the requirements of the appropriate standard.\n3.3 Excavation\n3.3.1 Excavations in which employees work shall be safe for use and shall be used in a safe and proper manner, and:\n- before a work shift, a qualified person shall perform a safety inspection of each excavation to be used during that shift;\n- a record of each inspection shall be completed by the person who carried out the inspection; and\n- every record referred to in paragraph (b): shall be signed by the person who carried out the inspection, and shall include: date of the inspection; identification and location of excavation; any observation that the person considers relevant to the safety of employees; and a declaration that in the opinion of the person carrying out the inspection, the excavation is safe for its intended use.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-5",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part IV - Elevating Devices",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and or supplements Part IV (Elevating Devices) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-3.html#h-893452 ] of the COHSR and should be read in that context.\nIt includes a process under which the employer (the Treasury Board) has delegated to the deputy heads of custodian departments and agencies the responsibility for establishing contracts with provincial and territorial elevating device inspection authorities to ensure that inspections required by the Code are carried out at facilities under their custody or charge.\nNotwithstanding the scope of other federal government codes or standards on elevating devices, this directive is primarily concerned with occupational safety. This directive shall apply in all government-owned buildings occupied by employees. For those employees occupying buildings not owned by the federal government, it shall be applied to the maximum extent that is reasonably practical. Privately owned facilities occupied by the public service are expected to comply with the applicable provincial or territorial requirements.\n4.1 Installation and Alteration\n4.1.1 The safety inspector shall advise the operating authority when his or her inspection of an installation or alteration is complete.\n4.2 Inspection, Maintenance and Testing\n4.2.1 All elevating devices require a safe operating certificate for each elevator. The operation certificate shall be issued by the authorized inspection agency and shall be made available to the appropriate health and safety committee. Specific procedures are required for occupants trapped in an elevator. Emergency procedures are to be posted in each elevating device.\n4.2.2 The authorized inspection agency shall inspect all elevating devices.\n4.2.3 The operating authority is responsible for ensuring that safety inspections are performed by authorized inspection agencies in accordance with the requirements set out in the Code and this directive.\n4.2.4 The operating authority shall provide safety inspectors with accreditation identifying them as persons qualified and authorized to perform safety inspections of elevating devices in accordance with this directive.\n4.2.5 Operating authorities shall establish and maintain a list of all elevating devices for which they are responsible that are subject to the requirements of this directive.\n4.2.6 The operating authority shall provide a safety inspector conducting an inspection or test pursuant to this directive, on request, an assistant capable of taking all necessary precautions to ensure that inspector's safety during the inspection or test and to assist in the safe conduct of the inspection or test.\n4.2.7 When a safety inspector finds on inspection that an elevating device is not safe to operate, the inspector shall:\n- immediately seal the elevating device and inform the operating authority that using the elevating device is prohibited; and\n- take possession of or cancel the certificate of inspection, if any.\n4.2.8 On discovering any defect or condition in the elevating device that may render it unsafe to operate, the operating authority shall immediately take the device out of service until repairs have been completed and inspected and a new record of inspection issued.\n4.2.9 The operating authority shall ensure that the maintenance and repair of elevating devices, or safety devices attached to it, is performed by a qualified person in accordance with standards that comply with good industrial safety practice.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-6",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part V - Boilers and Pressure Vessels",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part V (Boilers and Pressure Vessels) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-4.html#h-893485 ] of the COHSR and should be read in that context.\nThis part includes a process under which the employer ( Treasury Board ) has delegated to custodians of government property the responsibility for establishing contracts with provincial or territorial boiler inspection authorities to ensure that inspections required by the Code, Part II [ https://laws-lois.justice.gc.ca/eng/acts/l-2/page-14.html#h-341197 ] are carried out.\n5.1 General\n5.1.1 Every operating authority of or owner of a boiler, pressure vessel or piping system shall ensure that the boiler, pressure vessel, piping system, monitoring system or plant is maintained in safe working condition and operated safely, as regulated by the provincial or territorial authority covered in section 5.2.\n5.1.2 All boilers, pressure vessels, piping systems and monitoring systems require a safe operating certificate, updated every year, with full inspection and carbon monoxide reading before and after clearly displayed and issued by the appropriate federal, provincial or territorial authority.\n5.2 Inspection and Certification of New Installations and Major Repairs\n5.2.1 The operating authority shall ensure that the provincial or territorial inspection agency has access to all plans and specifications relating to a new installation or major repair of a boiler, pressure vessel, piping system or monitoring system, or any fired vessel in which gas or vapour may be generated or a gas, vapour or liquid may be put under pressure by heating.\n5.2.2 Subject to this section, no boiler, pressure vessel, piping system or monitoring system shall be operated or used following its installation or a major repair until the boiler, pressure vessel, piping system or monitoring system has been inspected and certified by the provincial or territorial inspection agency (section 5.10 of the COHSR) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-4.html#h-893551 ].\n5.2.3 If the provincial or territorial inspection agency is not prepared to provide the inspection and certification services referred to in this section, the operating authority shall ensure that the new installation or major repair is inspected by an authorized inspection agency and that documentation acceptable to Human Resources and Skills Development Canada's (HRSDC's) Labour Program is obtained certifying that the newly installed or repaired boiler, pressure vessel, piping system or monitoring system complies with the requirements of this directive and with the Code to the extent essential for the health and safety of employees.\n5.3 Operation\n5.3.1 No person shall operate or use, or permit the operation or use of a boiler, pressure vessel, piping system or monitoring system:\n- unless it has been inspected by a qualified inspector in accordance with the requirements set out in section 5.6 and a valid certificate of inspection has been issued for that boiler, pressure vessel, piping system or monitoring system;\n- unless every operator of it is qualified in accordance with this section; and\n- at a pressure higher than its maximum allowable pressure as shown in the license.\n5.3.2 The operating authority shall ensure that:\n- if two or more boilers or pressure vessels are connected to each other in a plant for use at a common operating pressure, they are each fitted with one or more safety valves or other approved equivalent fittings to relieve pressure at or below the maximum allowable pressure of the weakest boiler or pressure vessel in the plant as shown on the certificate of inspection for that boiler or pressure vessel; and\n- no person alters, interferes with or renders inoperative any fitting attached to a boiler, pressure vessel or plant, except for adjusting or testing the fitting and on instructions from the inspection agency (section 5.5 of the COHSR) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-4.html#h-893526 ].\n5.3.3 The standards for controlling and supervising the operation of boilers, pressure vessels and piping systems located in a province or territory are those standards established under the applicable provincial or territorial statute or ordinance.\n5.3.4 Subject to the provisions of this section, the qualifications and requirements of an operator of a boiler, pressure vessel or piping system are those qualifications and requirements established under the applicable provincial or territorial statute or ordinance.\n5.3.5 Any person employed as an operator and holding a valid certificate of qualification issued by any province or territory or an authorized federal agency is considered qualified to operate a boiler, pressure vessel or piping system in any other province or territory for which an equivalent certificate is required.\n5.4 Inspections – General\n5.4.1 All boilers, pressure vessels and monitoring systems shall be inspected by an authorized inspection agency annually.\n5.4.2 The operating authority shall ensure the laws and regulations of the appropriate regulatory agency (federal, provincial-territorial) are adhered to for the safety inspections and safe operation of boilers, pressure vessels, piping systems and monitoring systems.\n5.4.3 The designated inspection agency shall assign qualified inspectors to perform safety inspections of boilers, pressure vessels and piping systems in its geographical area.\n5.4.4 The operating authority shall furnish the qualified inspectors employed by the designated inspection agency with accreditation identifying them as safety inspectors authorized to carry out the inspections. On producing their credentials, they shall, at any reasonable time, be permitted access to public service facilities in order to inspect any boiler, pressure vessel or piping system.\n5.4.5 Operating authorities shall establish and maintain a list of all boilers, pressure vessels and piping systems for which they are responsible that are subject to the requirements of this directive.\n5.4.6 The operating authority shall ensure that, during any inspection of a boiler, pressure vessel or piping system, a person attends who is capable of taking all the necessary precautions to ensure the safety of the person making the inspection.\n5.4.7 The safety factor for a high-pressure lap-seam riveted boiler shall be increased by at least 0.1 kPa each year after 20 years of use and, if the boiler is relocated at any time, it shall not be operated at a pressure greater than 102 kPa.\n5.5 Records of Inspection\n5.5.1 The operating authority shall keep every record referred to in this section for a period of at least 10 years after inspections are made at the workplace in which the boiler pressure vessel or piping system is located.\n5.5.2 The inspector shall also direct that the boiler, pressure vessel or piping system be sealed in the manner prescribed, cancel the existing record of inspection and advise the regional director.\n5.5.3 When the use of a boiler, pressure vessel or piping system has been prohibited, and the inspection agency is of the opinion that it cannot be repaired or the operating authority does not wish to have it repaired, the operating authority shall specify a method of disposal that will effectively prevent its further use in the public service.\n5.5.4 The operating authority shall immediately notify the authorized inspection agency when any condition in a boiler, pressure vessel or piping system is discovered that may make its operation unsafe.\n5.6 Halon Systems\n5.6.1 The employer is committed to reducing and preventing the release of halocarbons from air-conditioning, fire-extinguishing, refrigeration, and solvent systems and associated equipment in the workplace, in accordance with the Federal Halocarbon Regulations , 2003 [ https://laws-lois.justice.gc.ca/eng/regulations/sor-2003-289/index.html ] and will strive to eliminate the reliance on halon in the workplace.\n5.6.2 For additional information, visit Environment Canada's Stratospheric Ozone website: [ https://exp-studies.tor.ec.gc.ca/clf2/e/main.html ].",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-7",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part VI - Noise Control (Levels of Sound)",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part VII (Levels of Sound) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-9.html#h-893759 ] of the COHSR and should be read in that context.\n6.1 General\n6.1.1 A copy of the signed report of any noise exposure investigation shall be given to the appropriate health and safety committee.\n6.1.2 Departments shall ensure that employees exposed to a noise exposure level (L ex 8 ) equal to or greater than 84 dBA have their hearing tested, including the required audiograms, in accordance with the requirements outlined in the Treasury Board Directive on Occupational Health Evaluations: [ https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=32632 ].\n6.1.3 Audiogram test results shall be permanently retained in employees' medical files.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-8",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part VII - Electrical Safety",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part VIII (Electrical Safety) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-11.html#h-893851 ] of the COHSR and should be read in that context. In addition, Employers shall be compliant with the Canadian Electric Code , which will be amended from time to time.\nThis part includes information on the effect of electrical current on the human body.\n7.1 Design, Construction, Installation, Operation, Use, Repair, Maintenance and Alteration\n7.1.1 When practicable, plans and specifications for new electrical facilities and/or major alterations to existing facilities, including plans for the installation or relocation of equipment and the location and seating of work areas, shall:\n- be submitted to the appropriate regulatory authority for review and comment before the work begins; and\n- provide for sufficient electrical supply outlets for all devices that will be routinely used.\n7.1.2 Extension cords shall not be used as permanent wiring.\n7.2 General Precautions\n7.2.1 When employees work on or near electrical equipment that is live or that is capable of becoming live, the person in charge shall ensure that the electrical equipment is guarded and that warning signs are attached.\n7.3 Consent to Work on High-voltage Electrical Equipment\n7.3.1 Except if the operation of the equipment is necessary to prevent a loss of life, serious injury or extensive damage to property or equipment, no employee shall be permitted to work on any high-voltage electrical equipment without the written consent of the person in charge.\n7.3.2 No employee, other than a qualified person, shall enter alone or be permitted to enter any part of an electrical vault or station in which live high-voltage electrical equipment is installed.\n7.4 Protective Clothing and Equipment\n7.4.1 No employee shall work on or near live high-voltage electrical equipment unless the employee is wearing outer clothing with full-length sleeves fastened at the wrists and fabricated from non-flammable material.\n7.5 Safety Watcher\n7.5.1 A safety watcher must be a qualified person.\n7.6 Poles and Elevated Structures\n7.6.1 No employee shall climb or work from a pole or structure that is located near another structure or object or has affixed to it any object that is not part of the electrical equipment and that interferes with safe climbing or work.\n7.7 Capacitors\n7.7.1 When a capacitor that has an ampacity and voltage that is dangerous to employees is disconnected from its source of electrical energy, no person shall short-circuit or apply a safety ground to the capacitor within five minutes of when it was disconnected unless the capacitor is already equipped with an adequate short-circuiting and grounding device.\n7.7.2 Measures shall be taken to ensure that no person contacts the terminals of a capacitor referred to in subsection 7.7.1 unless the terminals are short circuited and safety grounded and a safety watcher is present.\n7.7.3 The short circuit and safety ground on the capacitor referred to in subsection 7.7.2 shall remain in place until any work on the capacitor that involves contact by an employee is completed and all persons are clear of the work area.\n7.8 Battery Rooms\n7.8.1 Every room or area in which storage batteries that discharge flammable gases are electrically charged shall be adequately ventilated to prevent the accumulation of flammable gases, shall be as free as possible from all sources or causes of ignition, and shall be operated and maintained in accordance with good industrial safety practice.\n7.8.2 Each battery charging room or area shall be marked at the entrance with a sign containing the words “Danger – No Smoking or Open Flames” and “Défense de fumer et d'utiliser une flamme nue” or other similar words in letters not less than 50 mm in height on a contrasting background. An approved warning symbol conveying the same meaning as the words specified for the sign may be used instead.\n7.9 Switches and Control Devices\n7.9.1 High-voltage electrical switches or other control devices shall be installed, operated or used only for the purpose for which that equipment was specifically designed and approved.\n7.10 Conductive Equipment\n7.10.1 Electrically conductive equipment (such as metal rulers, measuring tapes, metallic fish wire, wire-reinforced fabric tape, wire-bound hydraulic hoses, and portable metal or metal-reinforced ladders) shall not be used within three metres of live power sources or electrical equipment where such conductive equipment may become live.\n7.11 Lightning Protection\n7.11.1 Lightning protection devices shall comply with the appropriate standard.\n7.12 Guarantees of Isolation for Electrical Equipment\n7.12.1 When employees working on isolated electrical equipment are divided into two or more crews, each supervised by a person in charge of work on the facility, each person in charge shall obtain a guarantee of isolation before the crews are permitted to begin work.\n7.12.2 When other departments or employers control electrical energy supplied to electrical equipment from more than one source, they may agree that a guarantee of isolation for that electrical equipment for each energy source, be given in writing by all parties or by one party on behalf of the others.\n7.12.3 The party designated pursuant to subsection 7.12.2 as responsible for giving the guarantee of isolation may designate in writing one or more of its employees to act as guarantor.\n7.12.4 Every agreement referred to in subsection 7.12.2 shall state\n- the identity of the equipment to which the agreement applies;\n- the period during which the agreement will remain in effect;\n- the date of the agreement;\n- the name of the guarantor or guarantors, as the case may be; and\n- shall be signed by the parties.\n7.13 Live Test\n7.13.1 When a guarantee of isolation for the performance of a live test of isolated electrical equipment is given to a person in charge of the test, that person shall, while the test is performed, be deemed the person in charge of the tests and of any other work performed on the equipment while the guarantee is in effect.\n7.14 Termination of Guarantee of Isolation\n7.14.1 Each record of termination of guarantee of isolation shall show:\n- the day and hour, using a 24‑hour clock, when the guarantee of isolation terminated;\n- the name of the guarantor or any person who has assumed the guarantor's responsibilities;\n- the person to whom the guarantee of isolation was given; and\n- the date and hour using a 24‑hour clock, when the guarantor was notified that the guarantee was no longer required.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-9",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part VIII - Sanitation",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part IX (Sanitation) [ https://laws.justice.gc.ca/eng/regulations/sor-86-304/page-13.html#h-894052 ] of the COHSR and should be read in that context.\nThis part applies in all government-owned buildings. However, for employees occupying buildings not owned by the federal government, this part shall apply to the maximum extent that is reasonably practicable.\n8.1 General Responsibilities\n8.1.1 The employer will establish an inspection schedule including, meeting inspection requirements, established by the appropriate regulatory authority, for every food preparation area used by employees, in consultation with the workplace health and safety committee or workplace health and safety representative.\n8.1.2 Any inspection reports by the appropriate regulatory authority, shall be shared with the workplace health and safety committee or workplace health and safety representative.\n8.2 Care of Premises\n8.2.1 To the extent possible, the employer shall use cleaning products that are certified as environmentally friendly such as Canada’s Environmental Choice (EcoLogo) or Green Seal Certification. Upon request, the employer will provide to any worker the specifications on all cleaning products.\n8.2.2 With the advice of a qualified person and in consultation with the appropriate health and safety committee, departments shall establish contingency procedures for cases in which there is a temporary interruption in the supply of drinking water or to the water used to remove water-borne waste.\n8.3 Toilet Facilities, Plumbing and Sanitation\n8.3.1 In workplaces other than offices with more than 100 employees of each sex, there shall be six toilets for each sex. One additional toilet shall be supplied for each group of 30 employees or fewer. The employer shall endeavor to make available at least one gender inclusive washroom, clearly indicated with appropriate gender-neutral signage, in each building with the aim of having multi-stall gender inclusive toilets available.\n8.3.2 Urinals may be provided for up to half the number of toilets required for male employees.\n8.4 Water Quality\n8.4.1 The employer will adhere, as a minimum, to the Guidelines for Canadian Drinking Water Quality , as amended from time to time, or to any other federally, provincially or territorially appropriate standards and any existing guidelines that provide the higher level of protection to workers.\n8.4.2 Any storage container for drinking water shall be disinfected in a manner approved by a qualified person at least once a week while in use, and before the container is used following storage.\n8.4.3 A fountain supplying drinking water shall not be installed in a personal service room containing a toilet.\n8.5 Clothing Storage\n8.5.1 To ensure every employee’s privacy, all change rooms will have a ceiling fixed to the adjoining walls of the change room.\n8.6 Lunchrooms\n8.6.1 A specific sink to wash utensils and dishes, not including lavatory or sanitary facility wash basins, shall be provided when a lunchroom is provided for employees.\n8.7 Field Accommodation\n8.7.1 A qualified person may direct that other measures be taken to maintain sanitary and healthy conditions in a field accommodation. Where reasonably practicable, in consultation with the health and safety committee, the employer shall ensure that shower facilities are available for workers requiring field accommodation.\n8.8 Food Preparation and Storage and Serving of Food\n8.8.1 When, in the opinion of a qualified person, a standard, code, procedure or condition referred to in this standard or utilized by a department or agency does not provide a sufficient degree of health protection, or may otherwise be inappropriate, he or she may issue directions in writing to the department or agency concerning the appropriate standard, code of practice or procedure to be applied.\n8.8.2 Information or advice about applicable standards, codes, procedures and good industrial sanitation and health practices for a specific situation may be obtained from the qualified person.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-10",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Part IX - Pesticides",
+    "marginal_note": "Part IX - Pesticides",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "9.1 Integrated Pest Management (IPM)\n9.1.1 Departments shall develop pest management programs that incorporate Integrated Pest Management (IPM) principles and practices.\n9.1.2 When a decision is made to use a pest control product within the context of an IPM program, the department must ensure that employees follow the label instructions so that the product is used safely.\n9.1.3 The IPM is a long-standing and science-based decision-making process that identifies and reduces risks from pests and pest-management-related strategies. It coordinates the use of pest biology, environmental information and available technology to prevent unacceptable levels of pest damage by the most economical means, while posing the least possible risk to people, property, resources and the environment.\n9.1.4 The elements of IPM are:\n- preventing organisms from becoming pest problems by planning and managing ecosystems;\n- identifying pest and beneficial species;\n- monitoring pest and beneficial species populations, pest damage and environmental conditions;\n- using injury and action thresholds to determine when to treat pests;\n- using treatments that usually include a combination of methods, such as cultural, biological, physical, mechanical, behavioural, or chemical methods, to achieve acceptable control with minimal impact to the environment; and\n- evaluating the effects and efficacy of pest management strategies.\n9.1.5 IPM programs also involve communicating with employees, customers, agencies and the public to inform them of the goals, methods, results and benefits of using IPM.\n9.1.6 IPM requires knowing and using available methods in a stepwise approach. Once monitoring, identification and action thresholds indicate that pest control is required and preventive methods are no longer effective or available, IPM programs then evaluate the proper control method for both effectiveness and risk. Effective, reduced-risk pest controls are chosen first, including highly targeted chemicals such as pheromones to disrupt pest mating, or mechanical control, such as trapping or weeding. If further monitoring, identification and action thresholds indicate that the controls are not working then additional pest control methods are employed, such as the targeted spraying of pesticides. Broadcast spraying of non-specific pesticides is a last resort.\n9.1.7 Examples of available methods include:\n- maximizing a plant's health and minimizing its susceptibility to pest infestations by: crop rotation, moisture control, planting techniques, and sanitation;\n- genetic selection, i.e., using resistant species and varieties of plants;\n- mechanical controls, e.g., trapping or cultivating or using physical barriers;\n- approved biological controls, including: parasitic and predatory insects, and host-specific pathogens; and\n- using conventional pesticides in a prescribed manner.\n9.2 Work Procedures\n9.2.1 Each department in which pesticides are used, handled, stored or disposed of shall ensure that the pesticide label directions, Safety Data Sheet (SDS) and any relevant legislation on pesticide use (federal, provincial/territorial or municipal) are followed, including but not limited to municipal and/or provincial/territorial by-laws restricting the cosmetic use of pesticide. For overlapping legislation, the most restrictive is to be adhered to. The employer will provide all SDS and/or other manufacturer literature and shall be readily accessible in paper and electronic copy.\n9.2.2 When, for research purposes or otherwise, deviations from the manufacturer's instructions are required, the use of a pest control product for research purposes must be carried out in accordance with the Pest Control Products (PCP) Regulations and may require a ministerial authorization for which an application must be made.\n9.2.3 Detailed written procedures about the safe use, handling, storage, transportation and disposal of pesticides, including circumstances in which the employee may be required to work alone shall be developed in consultation with the appropriate health and safety committee, prominently displayed in the workplace, and explained to all employees concerned.\n9.2.4 Pesticides shall be used, handled, mixed and disposed of by certified applicators.\n9.2.5 When pest control is contracted, contractors shall be certified or licensed in accordance with the applicable provincial requirements; the provisions of the IPM program shall apply.\n9.2.6 A spill contingency plan appropriate to the scale of operations shall be in place before any pesticides are applied.\n9.3 Isolation\n9.3.1 To the extent possible, potentially hazardous pesticide operations should be isolated from the worker or the worker isolated from the operations. Isolation techniques that should be considered include but are not limited to the following:\n- using positive-pressure tractor cabs with appropriate filtered air supplies;\n- conducting pesticide operations when the least number of employees are in the area;\n- using isolation chambers for the research application of high concentrations of toxic pesticides; and\n- enclosing pesticide transfer points in handling facilities and applying pesticides in an automated manner.\n9.4 Protective Equipment and Clothing\n9.4.1 Approved respiratory protective devices, eye protection, and personal protective clothing and equipment appropriate to the potential hazard as identified on the pesticide label and the SDS, if applicable, shall be provided and worn whenever pesticides are handled or used. Personal protective equipment (including first-aid supplies and portable eyewash stations) shall not be kept in the same storage room as pesticides to avoid contamination. In addition, departments shall provide personal protective equipment and clothing in accordance with the manufacturers' recommendations and Part XII - Personal and Protective Equipment and Clothing.\n9.5 Storage\n9.5.1 To the extent possible, quantities of pesticides purchased and stored shall not exceed the needs of one season in accordance with a pest management program. Pesticides shall be kept in their original, undamaged containers with labels intact and shall be separately stored in locked cabinets. Storage cabinets and rooms shall be vented to the outside with controlled access to avoid unauthorized use. Shelving shall be secure and impervious; and no higher than 150 cm unless specifically designed for safe access above eye level. Appropriate warning signs shall be prominently displayed to identify the locations. Spill control material appropriate to the pesticides in storage shall be maintained at the storage site.\n9.6 Disposal\n9.6.1 The directions on pesticide labels and provincial requirements for disposing of the product container after use and for disposing of unused or unwanted product shall be followed. Empty pesticide containers shall not be reused for any purpose. During disposal procedures, all possible precautions shall be taken to ensure that persons are not exposed and that pesticides are not released into the environment. Additional disposal procedures may be found in the SDS.\n9.7 Mixing, Loading and Application Equipment\n9.7.1 Before mixing and using pesticides, the work procedures developed under section 9.2 shall be read for special instructions for personal protection and special procedures.\n9.7.2 Measuring, mixing and loading pesticides is the most hazardous stage of pesticide use because of the possibility of contact with the concentrated product.\n9.7.3 In addition to appropriate protective clothing and safety equipment identified on the label and the SDS, a liquid-proof apron, to cover the body from chest to knees, should be worn.\n9.7.4 Scales, measuring cups, mixing pails and other equipment used in these operations shall be used only for pesticides. Equipment shall be cleaned and returned to locked storage when not in use.\n9.7.5 Application equipment shall be selected, calibrated, operated and maintained to ensure employee safety and the uniform application of the pesticide only to the desired target area at the correct rate and to prevent contaminating non-target areas.\n9.8 Pesticide Application\n9.8.1 Departments shall ensure that decisions about pesticide application programs and subsequent re-entry shall be developed in consultation with the appropriate health and safety committee and in accordance with any directions on the pesticide label. Additional restrictions on pesticide use put in place by provincial, territorial or local jurisdictions shall also be respected. To the extent possible, all pesticide applications shall be carried out when employees are not present.\n9.9 Indoors\n9.9.1 Five days before the application, employees shall be informed of the intended pesticide application by signs and by a notice. Both shall include the:\n- name of the product to be used;\n- PCP registration number;\n- reason for the application;\n- date of application;\n- telephone number to contact for information; and\n- safe re-entry time into the treated area.\n9.9.2 Signs shall remain posted for 48 hours after application unless a longer safe re-entry time is specified. Following that period, the signs shall be removed.\n9.9.3 The time for safe re-entry into the treated area shall be determined by referring to the product label. Supplementary information can be found in the SDS or by referring to Health Canada’s Pest Management Regulatory Agency (PMRA).\n9.10 Outdoors\n9.10.1 Warning signs shall be posted 24 hours before application. However, it is recognized that under certain unforeseen weather conditions, spraying operations may have to be initiated on short notice. Under those circumstances, the 24-hour pre-application posting requirement may not be possible, but signs must nonetheless be posted before the pesticide application.\n9.10.2 Signs shall remain posted for 48 hours after application unless a longer safe re-entry time is specified. Following that period, the signs shall be removed.\n9.10.3 Signs must be made of weather resistant material. They should be approximately 50 cm high by 40 cm wide.\n9.10.4 The sign shall contain the following wording:\nWARNING - PESTICIDES USED/ ATTENTION - PESTICIDES UTILISÉS\n9.10.5 The sign shall also contain a warning pictogram that alerts the public not to touch or walk on treated plants or areas.\n9.10.6 The sign shall include the:\n- date of the application;\n- name of the pesticide used;\n- PCP registration number;\n- reason for the application;\n- telephone number to contact for information; and\n- safe re-entry time into the treated area.\n9.11 Greenhouses, Barns, etc.\n9.11.1 Application requirements are the same as for outdoors except that signs shall be posted 24 hours before application.\n9.12 Personal Hygiene\n9.12.1 After handling pesticides and before attending to personal needs, employees should wash thoroughly, with special attention to the face, hands and hair and under the fingernails.\n9.12.2 Departments shall ensure that protective clothing and equipment are cleaned after every use in accordance with Part XII - Personal and Protective Equipment and Clothing.\n9.13 Pesticide Emergencies\n9.13.1 If a spill or leak of pesticides occurs, the spill contingency plan prepared in accordance with subsection 9.15.1 shall be implemented.\n9.14 Transportation\n9.14.1 Procedures developed for transporting pesticides, as outlined in section 9.2, shall meet the requirements of the Transportation of Dangerous Goods Act (TDGA) for preparing and packaging pesticides for transportation and for transporting pesticides. It includes documentation and placarding and labelling requirements for pesticides being transported as well as training requirements and the responsibilities of employees involved in the operations.\n9.14.2 Certain small quantities of pesticides may be exempted from the requirements of the TDGA, which can be determined by referring to the appropriate sections of the Transportation of Dangerous Goods Regulations .\n9.14.3 Pesticides shall be transported in a separate compartment from the driver and passengers and shall not be transported in a compartment containing animals, food, animal feed, clothing, household furnishings or other personal items.\n9.14.4 All transported pesticides shall be inspected to ensure the integrity of the containers and shall be placed in the vehicle in a safe manner to avoid tipping, spilling or leaking.\n9.14.5 All pesticide containers shall have the original label intact. The driver shall keep a list of the pesticides being transported, with a copy of the labels.\n9.14.6 Spill clean-up equipment appropriate to the quantities of pesticides being transported shall accompany the shipment.\n9.14.7 Vehicles used for transporting pesticides shall be posted with a warning sign as follows:\nWARNING - PESTICIDES - ATTENTION\n9.14.8 Vehicles used for transporting pesticides shall also be:\n- decontaminated before being used for any other purpose;\n- equipped with safety locks; and\n- locked when unattended.\n9.14.9 Vehicles occasionally used to transport pesticides shall meet the above requirements to the extent practicable.\n9.15 Decontamination\n9.15.1 Decontaminating a spill site shall be performed in accordance with a predetermined spill contingency plan and shall be carried out with the latest techniques advocated by the appropriate regulatory authority and emergency organizations.\n9.15.2 Decontaminating pesticide spills shall be carried out by a person trained in decontaminating pesticide spills and supervised by a qualified person.\n9.15.3 Application equipment shall be decontaminated in accordance with the Code of Good Practice for Handling, Storage, Use and Disposal of Pesticides at Federal Facilities .\n9.16 Inventories\n9.16.1 An up-to-date inventory of all pesticides in storage shall be maintained. Containers must be dated when received and to the extent possible the shelf life of the pesticide identified. The inventory list is to be kept in a separate location and is to be made available to the appropriate health and safety committee.\n9.16.2 Information on site layout and the storage of pesticides shall be kept readily visible by the employer to ensure that emergency responders can access it easily and quickly.\n9.17 Labelling\n9.17.1 As required under the Pest Control Products Act (PCPA), all pesticides shall be kept in original containers with the original labels intact. Contact the manufacturer or appropriate regulatory authority if the label is not intact.\n9.18 Monitoring\n9.18.1 Procedures involving the use of pesticides, either in a laboratory or in general field applications, shall be monitored at regular intervals by the responsible authority within the department to ensure that prescribed safety procedures are being followed. If an independent survey or health investigation is considered advisable at any time, contact the appropriate regulatory authority.\n9.18.2 The appropriate health and safety committee shall be advised of health and safety investigations before they are conducted. All monitoring reports and data should be made available to the appropriate health and safety committee.\n9.19 Housekeeping\n9.19.1 Appropriate good housekeeping shall be followed in all areas where pesticides are mixed, stored or handled. This includes maintaining the absolute cleanliness of the workplace and using approved waste disposal facilities and techniques including adherence to the requirements of Part VIII - Sanitation.\n9.20 Education and Training\n9.20.1 Departments shall ensure that only certified applicators use, handle, mix and dispose of pesticides.\n9.20.2 In addition, departments shall, in consultation with the appropriate health and safety committee, develop and implement a workplace education program for certified applicators. The program shall include the concepts and principles of the departmental IPM program and instruction related to specific pesticides used in the workplace, their hazards as outlined on labels, the SDS and manufacturer's literature, the protection required for certified applicators to perform their duties, and the first aid and emergency procedures relevant to pesticide use.\n9.20.3 The workplace education program referred to earlier shall be reviewed, in consultation with the appropriate health and safety committee, at least once per year, whenever new pesticides are about to be introduced in the workplace and when new hazard information about a pesticide becomes available.\n9.21 First Aid\n9.21.1 First-aid instructions and emergency procedures as detailed on the product label, the SDS, and in the manufacturer's literature shall be followed for suspected pesticide poisonings. Procedures shall be displayed prominently in all areas where pesticides are stored, handled, used and disposed of and where decontamination is carried out.\n9.21.2 Emergency telephone numbers for first-aid attendants and for the local poison control centre shall be prominently displayed.\n9.22 Personnel Monitoring\n9.22.1 All personnel regularly engaged in work involving handling pesticides shall be examined in accordance with the provisions of the Directive on Occupational Health Evaluations.\n9.22.2 Physical examination standards are established in consultation with the designated occupational health service provider and appropriate specialists by the employing department (with input from its occupational health and safety policy committee) and the Treasury Board Secretariat (TBS).\n9.23 Medical Records\n9.23.1 The employer shall maintain all medical records obtained during the examination of an employee under the requirements of the Directive on Occupational Health Evaluations including a detailed history of the employee's exposure. Records shall be made available to an employee's physician on request.\n9.24 Pesticide Application Records\n9.24.1 Departments shall maintain records on the application of pesticides for a period of 30 years after the application date. The records shall contain the following information as a minimum:\n- the pesticide applied (active ingredient);\n- the PCP registration number;\n- the application rate;\n- the application site;\n- the method of application;\n- the names of the persons who applied the pesticide;\n- the reason for the application;\n- any unusual circumstances that occurred during the application; and\n- the reports from any health or safety investigations conducted, including all sampling data and other relevant information.\n9.24.2 Copies of those records shall be placed in the personnel files of employees applying or handling pesticides and shall be referenced in the personnel files of other employees who request it.\n9.25 Environmental Monitoring Records\n9.25.1 Departments shall maintain records of all environmental sampling data and reports for a period of 30 years from the date of reporting.\n9.26 Organizations\n9.26.1 Information about registered pesticides and their uses may be obtained from the PMRA, the organization responsible for regulating those products. Departments and employees can obtain information as follows:\nPest Management Information Service Pest Management Regulatory Agency Health Canada 2720 Riverside Drive Ottawa, Ontario Address Locator: 6606D2 K1A 0K9\nE-mail: hc.pmra.info-arla.sc@canada.ca Telephone: 613-736-3799 Toll-free: 1-800-267-6315 Facsimile: 613-736-3798 Teletypewriter: 1-800-465-7735 (Service Canada)\n9.26.2 Health Canada will provide information about the effects of pesticide exposure and advice about appropriate training, including emergency first aid.\n9.26.3 The Canadian Centre for Occupational Health and Safety (CCOHS) maintains databases on the SDS, Pest Management Research Information Systems and regulatory information on pesticide products.\nCCOHS 135 Hunter Street East Hamilton, ON L8N 1M5 Tel: 905-572-2981 1-800-668-4284 Fax: 905-572-2206\n9.27 Materials\n9.27.1 The following publications are available at the address indicated:\n- The Pest Control Products Act and Regulations : [ https://www.canlii.org/en/ca/laws/stat/sc-2002-c-28/latest/sc-2002-c-28.html ]\n- The Standard for Pesticide Education, Training and Certification in Canada (National Standard). Educating individuals who apply pesticides (applicators) is a key element in promoting the responsible use of pesticides to protect human health and the environment. The provinces and territories are responsible for training and certifying pesticide vendors and applicators. Pesticide training and certification programs across Canada are based on the National Standard which may be accessed at the following address: www.hc-sc.gc.ca/cps-spc/pest/part/fpt/educ-cert-eng.php .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-11",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part X - Hazardous Substances",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part X (Hazardous Substances) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-15.html#h-894311 ] of the COHSR and should be read in that context.\nThis part includes specific provisions for dealing with asbestos and materials containing asbestos.\n10.1 Records of Hazardous Substances\n10.1.1 If the department does not control the workplace, the records shall be kept and maintained to the extent possible.\n10.2 Hazard Investigation\n10.2.1 No employee shall be required to conduct searches for potential chemical, biological, radiological, nuclear, explosive (CBRNE) or other threats in the workplace unless it is a part of the employee’s normal duties and the employee has been instructed and trained in safe methods and procedures.\n10.2.2 The employer shall establish written methods and procedures for employees to follow and meet who may be required to conduct such searches as part of their normal duties.\n10.2.3 The employer shall keep a record of all instruction and training provided for a period of 30 years after the date on which it was given.\n10.3 Medical Examinations\n10.3.1 Medical examinations for employees exposed to hazardous substances shall be administered as required in accordance with the Directive on Occupational Health Evaluations [ https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=32632 ] issued by the Treasury Board Secretariat.\n10.4 Ventilation\n10.4.1 The employer shall ensure that any ventilation system used in the workplace complies with the appropriate standard.\n10.5 Asbestos Management\n10.5.1 The employer shall comply with applicable federal, provincial, territorial and municipal regulations, statutes and requirements with respect to asbestos containing materials (ACM) in any government-owned, managed or leased facilities.\n10.5.2 An asbestos management program and code of practice meeting the intent of the appropriate standard shall be followed if ACM may exist in any building or facility. The employer shall comply with all federal, provincial, territorial and municipal regulations, statutes, requirements and any appropriate standard with regard to ACM in government owned or leased buildings and facilities. In consultation with the appropriate health and safety committee, any policy and code of practice are to be established in response to the requirement for a comprehensive approach to asbestos management. This will ensure that the responsibilities of the department or agency, as building owner, tenant, landlord and employer, with respect to health and safety issues and environmental control issues, are fully addressed.\n10.5.3 As a minimum requirement, departments and agencies will comply with Public Services and Procurement Canada’s Asbestos Management Standard https://www.tpsgc-pwgsc.gc.ca/biens-property/ami-asb/nga-ams-eng.html .\n10.6 Ionizing and Non-ionizing Radiation\n10.6.1 The use of devices capable of producing and emitting energy in the form of ionizing or non-ionizing radiation shall comply with the appropriate standard.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-12",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XI - Confined Spaces",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part XI (Confined Spaces) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-20.html#h-894904 ] of the COHSR and should be read in that context.\n11.1 General\n11.1.1 Policies, procedures and work practices shall be consistent with the appropriate standard, in consultation with the appropriate workplace and/or policy committees.\n11.2 Hazard Assessment\n11.2.1 The employer shall ensure that an employee required to enter a confined space has received information about the assessment of the confined space by a qualified person that includes:\n- copies of the report and the record of the findings of the assessment carried out by the qualified person;\n- verification that the health and safety committee and/or health and safety representative has received copies of the qualified persons report and the record of the findings;\n- a copy of any review by the qualified person to ensure that the assessment report with which it is concerned is still accurate after three years;\n- information and education about the specifications set out and used by a qualified person to verify hazards that may exist due to the design, construction, or location or the atmosphere and the materials or substances it contains or any other conditions related to the confined space; and\n- the hazards that may develop while work is performed inside the confined space.\n11.3 Confined-space Entry Procedures\n11.3.1 For the purposes of this section, any procedures developed by a department shall include an entry permit system that shall include a checklist of entry requirements to be given to and signed by the employee(s).\n11.3.2 No employee shall enter a confined space unless the appropriate entry permit has been issued and signed by a qualified person and explained to, understood by and signed by the employee before entry.\n11.3.3 Procedures developed in consultation with the appropriate health and safety committee shall include those to be followed by the qualified persons responsible for inspecting, maintaining and testing all monitoring equipment, personal protective equipment, ventilating equipment and safety harnesses and any other entry, protective and rescue equipment used in conjunction with entry into a confined space.\n11.3.4 If a person is about to enter a confined space under an entry permit system, the employer shall appoint a qualified person (who could be the same person) to verify tests that a percentage of oxygen between 19.5% and 23% by volume, at normal atmospheric pressure, is achievable while the person is in the confined space.\n11.4 Ship and Vessel Repair\n11.4.1 For confined spaces in ships or vessels in repair, maintenance or refit, the employer may use forced ventilation from the lowest point in the confined space to meet the requirements related to exposure to a concentration of chemical agents.\n11.4.2 When conditions in the confined space can be maintained in that state, an entry permit system may be established in accordance with section 11.3, which shall be valid for multiple entries into the confined space during a specified period.\n11.4.3 The permit shall be valid for a maximum of one shift for uncoated fuel tanks and for a maximum of 24 hours in all other situations.\n11.4.4 All ship and vessel repair including the application of paints, coatings and resins, shall follow manufacturer’s specifications.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-13",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XII - Personal and Protective Equipment and Clothing",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part XII (Protection Equipment and Other Preventive Measures) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-22.html#h-895051 ] of the COHSR and should be read in that context.\nThe scope of this part includes all systems, procedures, clothing and safety material designed to ensure the health and safety of all employees.\n12.1 General Responsibilities of Departments\n12.1.1 Any policies and procedures that are specific to the employer and worksite will be developed in consultation with the policy and workplace committees.\n12.1.2 Personal protective equipment shall not add to the total heat burden to the extent practicable. If personal protective equipment adds to the total heat burden, rest periods shall be routinely provided and the employer shall ensure that employees take them.\n12.1.3 A qualified person shall be appointed to ensure that personal protective equipment is safely, properly and reasonably comfortably fitted.\n12.1.4 Departments shall appoint a qualified person to instruct and train employees required:\n- to use or wear personal protective equipment properly and safely and to use and care for the personal protective equipment; and\n- to effectively deal with emergency situations arising from its use.\n12.1.5 All personal protective equipment shall be:\n- stored, maintained, inspected and tested by a qualified person to ensure that it is in a safe and fully effective condition at all times;\n- marked or tagged as unsafe and removed from service when defective equipment is unsafe for use; and\n- repaired by a qualified person to a safe and fully effective condition or permanently removed from service.\n12.1.6 Protective clothing, equipment, devices and tools used by employees working on electrical equipment shall be inspected by the user before its use to ensure that it is safe for its intended use.\n12.1.7 All personal protective equipment, clothing and footwear shall be:\n- provided free of charge to employees; and\n- replaced free of charge when no longer serviceable.\n12.1.8 Tests of rubber insulating gloves and mitts shall follow a procedure that complies with the appropriate standard.\n12.2 Protective Clothing\n12.2.1 Special considerations include:\n- protecting the employee from the risk of disease;\n- preventing the spread of contamination or diseases; and\n- preventing significant or permanent damage to the employee's skin, hair or personal clothing.\n12.2.2 Outdoor protective clothing shall be designed to provide UV protection and to reflect sunlight. Employees wearing contact lenses shall use the same approved ultraviolet radiation (UVR) eye protection equipment as that required of other employees performing the same tasks.\n12.2.3 Protective clothing shall be:\n- normally worn over the employee's personal clothing; and\n- suitable for the gender of the user.\n12.3 Insulated Clothing\n12.3.1 Insulated clothing shall be provided for work in hazardous weather conditions:\n- when the type of personal outer clothing normally worn while working outdoors is inadequate to protect the employee from physical harm and from harm to his or her health in the specific working environment; or\n- when there is risk of damaging or soiling the employee's personal insulated clothing.\n12.3.2 Insulated clothing designed to prevent hypothermia shall be provided to employees when their duties involve significant risks of immersion in cold water.\n12.4 Quantities\n12.4.1 The quantity of each item to be provided initially to each employee shall be based on the expected frequency of change, conditions of wear and tear and the expected wear life.\n12.5 Pooled Clothing\n12.5.1 Pooled clothing may be provided as protective clothing under all of the following conditions:\n- when the frequency of use by the employee does not justify individual provision;\n- when the clothing is worn over the employee's personal clothing; and\n- when the clothing will not be worn next to the employee's skin.\n12.5.2 Quantities of pooled clothing shall be adequate to provide a range of sizes and to permit rotational cleaning.\n12.5.3 Cleaning and upkeep of the pooled clothing shall be regularly scheduled.\n12.6 Head Protection\n12.6.1 If required, departments shall provide protective headwear that meets the requirements of the appropriate standard.\n12.6.2 If an employee is required to wear a form of head protection other than protective headwear, that headwear shall adequately protect the employee from the potential hazard.\n12.7 Eye and Face Protection\n12.7.1 If eye or face protection is required, prescription safety lenses that meet the requirements of the appropriate standard shall be provided in situations in which:\n- the nature of the work is such that the protective prescription lenses are installed in specialized protective frames such as goggles or other eye protection that is not normally worn off the job; or\n- it is impractical to wear protection over glasses because of distortion.\n12.7.2 Employees wearing contact lenses shall use the same approved eye protection equipment as required of other employees performing the same tasks.\n12.7.3 Employees shall not wear contact lenses when they are routinely exposed to irritating fumes, intense heat, liquid splashes, molten metals or other similar environments and when the work requires regularly wearing a respirator.\n12.7.4 If eye protection against UVR associated with sunlight is required, sunglasses shall be provided that meet the appropriate standard, and if required the standard shall address traffic light recognition.\n12.8 Protective Footwear and Leg Protection\n12.8.1 Leg and foot protection, including protective and purpose-designed footwear, shall meet the requirements of the appropriate standard.\n12.8.2 In accordance with subsection 12.1.7, protective footwear shall be provided free of charge.\n12.8.3 Should the department decide not to issue protective footwear directly, it may provide protective footwear that meets the appropriate standard by having employees purchase the protective footwear and receive reimbursement for the full cost of the purchase, on the presentation of a proof of purchase.\n12.8.4 If the department wishes to have employees purchase protective footwear and to reimburse them, the department shall establish, in consultation with the appropriate health and safety committee, a price range appropriate to the type of protective footwear required.\n12.9 Purpose-designed Footwear\n12.9.1 Purpose-designed footwear shall be provided that:\n- is designed and constructed to meet the unique requirements of an activity or a work environment; or\n- possesses specialized protective features.\n12.9.2 Workplace and environmental factors that would be expected to call for purpose-designed footwear, and the design features one would expect to find in that footwear, are the following:\n- dangerous liquids: footwear either constructed of impermeable materials or specially treated to protect the wearer's feet from contact with dangerous or corrosive liquids or other dangerous substances or in cases when feet may be immersed in any such liquid;\n- explosive electrical hazards: footwear made with non-sparking and/or non-conducting materials (except metal box toe) for use by workers subject to explosions or electrical hazards;\n- physical hazards: footwear designed to protect against a harmful degree of physical stress resulting from requirements of an unusual nature as may be encountered in such activities as mountain climbing, logging, skiing, pole climbing, riding horses, operating chainsaws, etc.; and\n- temperature extremes: thermo-insulated footwear for extreme cold.\n12.10 Replacement\n12.10.1 The frequency of replacement shall be governed by the nature of the work. Replacements may occur more often than once per year. The department shall pay for cost-effective repairs to safety footwear.\n12.11 Skin Protection\n12.11.1 If personal protective equipment and/or a protective product is required for skin protection, the following shall apply:\n- the personal protective equipment and/or protective product (e.g., sunscreen or insect repellent) shall be adequate to protect the skin of the employee while the skin is exposed to any hazard; and\n- if the personal protective equipment is not disposable, it shall be maintained in a clean and sanitary condition.\n12.11.2 With respect to the hazards of UV radiation associated with sunlight, the following shall apply:\n- exposure to UV radiation must be reduced as much as possible, and if that exposure cannot be avoided, employees’ skin must be protected;\n- in consultation with workplace committees, departments shall carefully review the different situations in which employees are required to work outdoors and shall take all reasonable and practicable measures to reduce exposure to the harmful effects of the sun; and\n- where such potential health risks are identified, an appropriate broad-spectrum hypoallergenic type of sunscreen with a minimum SPF (sun protection factor) of 30 to provide protection from UVA and UVB radiation shall be provided.\n12.12 Respiratory Protection\n12.12.1 When respiratory equipment is required, the appropriate standard shall be used.\n12.13 Drowning Hazards\n12.13.1 Any flotation device used in the workplace shall meet the requirements of the appropriate standard.\n12.13.2 Appropriate emergency equipment that meets the requirements of the appropriate standard, including an inherently buoyant powered boat, shall be provided.\n12.13.3 Suitable insulated protective clothing shall be provided to employees who are at risk of hypothermia should they fall into icy water.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-14",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XIII - Tools and Machinery",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part XIII (Tools and Machinery) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-23.html#h-895165 ] of the COHSR and should be read in that context.\n13.1 General\n13.1.1 Any policies and procedures that are specific to the employer and worksite will be developed in consultation with the policy and/or workplace committees.\n13.2 Design and Construction\n13.2.1 Employees shall ensure that the tool end of any flexible-shaft portable power tool is secured in a manner that will prevent the flexible shaft from whipping when the motor is started.\n13.2.2 All tools and machinery used by employees shall meet the appropriate ergonomic standard. In the absence of any \"appropriate standard\" the manufacturer's recommendations shall be used when developing preventive measures to address risk and when assessing ergonomic-related hazards. In addition, whenever possible, tools will be used with handles that can be used by both left-handed and right-handed people, are shaped so the wrist remains straight where possible (e.g., pistol shaped, or in-line handle); and fit well in the hand.\n13.3 Operation and Use\n13.3.1 An employee using a pneumatic portable power tool shall shut off the air supply to that tool and bleed the air line before disconnecting it from the tool, unless the air line is equipped with a quick-disconnect coupling that makes such precautions unnecessary.\n13.3.2 A pneumatic portable power tool or air hose shall not be used such that an air stream might be directed forcibly against the body of any person.\n13.3.3 To the extent practicable, exposure to continuous vibration from tools and machinery shall be minimized.\n13.4 Inspection and Maintenance\n13.4.1 Each hand tool and portable power tool shall be inspected at regular intervals and shall be maintained in a safe working condition.\n13.4.2 In consultation with the appropriate health and safety committee, an inspection and maintenance plan for tools and machinery shall be created and a record shall be kept of all inspections and maintenance work performed under the plan.\n13.4.3 Employees shall check each tool and machine before use to ensure that there are no visible defects.\n13.4.4 All hand tools and portable power tools shall be transported and stored in a safe manner.\n13.5 Robotic Systems\n13.5.1 To the extent practicable, the machine guard of a robotic machine or a robotic machine system shall conform to the appropriate standard.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-15",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XIV - Materials Handling",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part XIV (Materials Handling) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-24.html#h-895242 ] of the COHSR and should be read in that context.\n14.1 General\n14.1.1 Any policies and procedures that are specific to a department or agency and to any worksites will be developed in consultation with the policy and/or workplace committees.\n14.2 General Responsibilities of Employees\n14.2.1 Materials-handling equipment from which a safety device has been removed or rendered ineffective shall not be used or operated.\n14.2.2 Except with the express approval of the person in charge, employees shall not remove or render ineffective a safety device with which any materials-handling equipment is fitted.\n14.2.3 Employees shall not start the power unit of any materials-handling equipment until all drive clutches have been disengaged, all brakes set and the operator is assured that starting the power unit will not endanger any person.\n14.3 General Design and Construction\n14.3.1 To the extent reasonably practicable, seats provided for the operator and any passenger for which the motorized materials-handling equipment was designed shall be comfortable, well designed and constructed, equipped with adequate lateral restraints, safely located, and securely mounted.\n14.4 Slow-moving Vehicles\n14.4.1 Mobile equipment operated at a rate of speed of more than 30 km/h below the posted speed for a road or area shall be equipped with a slow-moving-vehicle warning device as prescribed by the laws of the province or territory in which the equipment is operated.\n14.4.2 If the laws of the province or territory in which the mobile equipment is operated do not prescribe a slow-moving-vehicle warning device, the mobile equipment shall be equipped with a warning device in accordance with the requirements of the laws of an adjacent province or territory.\n14.5 Control Systems\n14.5.1 When practicable, any materials-handling equipment that has a moving part with a limit as to safe operating speed or safe travelling distance shall be equipped with an automatic control to prevent its speed or distance of travel from exceeding that limit.\n14.5.2 All motorized materials-handling equipment powered by an internal combustion engine shall be fitted with a power-operated starting device.\n14.6 Inspections, Testing and Maintenance\n14.6.1 After each scheduled maintenance or repair, and before motorized or manual materials-handling equipment is used for the first time in a workplace, the employer shall set out instructions in writing for inspecting and testing that materials-handling equipment to ensure that it is safe for use before it is put into service.\n14.7 Radio Transmitting Equipment\n14.7.1 Radio transmitting equipment shall not be used as part of operating the materials-handling equipment before the person in charge ensures that other transmitting devices will not interfere with the reliable transmission of signals.\n14.8 Parking\n14.8.1 When reasonably practicable, all motorized material-handling equipment operated by any employee shall be shut down during any period in which it is unattended.\n14.8.2 Cranes, hoists or similar materials-handling equipment shall not be left unattended, other than in a condition of maximum stability, unless safe measures approved by the person in charge are taken to prevent the equipment from tilting or accidentally moving.\n14.9 Manual Handling\n14.9.1 All weight limits and workplace designs need to be reassessed based on the current knowledge of ergonomics using the appropriate standard. The employer shall perform an assessment of task performance in lifting (angle used, height, frequency of lifting, etc.) as per the appropriate standard.\n14.9.2 Employees whose primary tasks do not include manual lifting or carrying shall not be required to manually lift or carry materials, goods or objects weighing in excess of five kg.\n14.9.3 Where any employee is required to manually lift or carry materials, goods, objects weighing in excess of five kg, the employer shall provide the employee with training, instructions and safe work procedures.\n14.9.4 When an employee working in a health care environment is required to lift or carry persons, the employee shall be instructed and trained:\n- in a safe method of lifting and carrying the persons that will minimize the stress on the body;\n- in a work procedure appropriate to the employee's physical condition and the working conditions; and\n- in the use of alternative means or methods of lifting and carrying persons.\n14.10 Materials Storage\n14.10.1 No materials, goods or objects shall be stored or placed in a manner that may conceal any warning signs or symbols.\n14.11 Instruction and Training\n14.11.1 The operator of any materials-handling equipment shall have ready access to the operating manuals and departmental safety standards that may be necessary for the safe and proper operation and maintenance of the materials-handling equipment.\n14.11.2 The single code of signals shall be filed, made readily available and provided to each signaller, operator and other persons required to understand the signals and those employees shall be instructed, trained and tested in the use of the code.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-16",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XV - Motor Vehicle Operations",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive outlines the requirements for the safe operation of motor vehicles owned or leased by the employer to ensure the safety and health of employees and the public and to avoid property or equipment damage.\n15.1 General Responsibility of Departments\n15.1.1 Any policies and procedures that are specific to a department or agency and to any worksites will be developed in consultation with the policy and/or workplace committees.\n15.1.2 Departments are responsible for:\n- developing, in consultation with the appropriate health and safety committee, rules and procedures for the safe operation of motor vehicles, in accordance with the general principles set out in this part of the Directive;\n- identifying circumstances in which an air-conditioned vehicle is required to enhance the efficiency or protect the safety and health of the employee using the vehicle;\n- ensuring that employees are fully informed of the correct procedures to be followed in the event of an accident;\n- analyzing and evaluating motor vehicle accident reports and statistics, determining the causes of accidents and using that information to prevent future accidents from similar causes;\n- ensuring that every departmentally owned or leased motor vehicle is maintained in a safe operating condition;\n- informing employees of their rights and obligations and the department's responsibilities under the NJC Travel Directive when any authorized government travel involves the use of a private motor vehicle;\n- ensuring that motor vehicle operators are qualified in all respects to operate the vehicles to which they are assigned;\n- enforcing safe driving rules and traffic regulations on premises and in operations under their control;\n- cooperating with civil and police authorities in enforcing traffic laws and observing safe practices; and\n- developing, in consultation with the appropriate health and safety committee, procedures to be followed when motor vehicles are used to transport persons under restraint.\n15.2 Safe Operation of Motor Vehicles\n15.2.1 The operation of an unsafe motor vehicle is prohibited. A motor vehicle is unsafe when any defect exists that, in the judgment of the responsible supervisor in consultation with a qualified licensed motor vehicle mechanic, could contribute to an accident. A motor vehicle operator shall not be required to operate a mechanically unsafe vehicle or a vehicle loaded in a hazardous manner.\n15.2.2 All motor vehicles will be fitted with winter tires and other weather-related accessories and specialized equipment according to a schedule established by the appropriate health and safety committee and/or policy committee that will comply with any federal, provincial or territorial requirements, as well as ensuring availability when needed for safety reasons.\n15.2.3 Subject to any federal, provincial or territorial requirements, all motor vehicles, used for or potentially used for law enforcement capacity, shall be equipped with appropriate emergency lighting, sirens, and public announcement (PA) system to ensure the safety of the driver as well as the general public.\n15.2.4 When departments require employees to operate government-owned snowmobiles, motorcycles or all-terrain vehicles, departments shall provide operators with:\n- personal protective equipment, a fire extinguisher and supplies for emergencies, in consultation with the appropriate health and safety committee; and\n- instructions for operating and maintaining the vehicle.\n15.3 Hazardous Movement\n15.3.1 Before moving oversized or overweight motor vehicles or those carrying dangerous articles or equipment over public highways, notification of the route and the use of public bridges, tunnels and/or highways shall be provided to appropriate civil officials. The movement of dangerous substances by motor vehicle shall be subject to the requirements specified in the Transportation of Dangerous Goods Act .\n15.3.2 Motor vehicles that are regularly operated in remote or isolated areas shall be equipped with appropriate communication devices for emergency purposes.\n15.4 Qualification of Motor Vehicle Operators\n15.4.1 Every motor vehicle operator shall possess a valid licence to operate the motor vehicle to which the operator is assigned in accordance with the appropriate provincial or territorial law or as may otherwise be required by regulations or statutes applicable to the public service.\n15.4.2 In addition, motor vehicle operators may be required to demonstrate their competence to operate assigned motor vehicles, and for that purpose, appropriate records shall be maintained.\n15.5 Training\n15.5.1 Departments shall institute or participate in motor vehicle operator training programs designed to provide:\n- refresher training to acquaint personnel with changes in equipment or operating conditions; and\n- remedial training to offset specific weaknesses indicated by accident records, traffic rule violations or other instances of inadequate operating performance.\n15.5.2 The employer shall provide training to employees who operate commercial vehicles on the daily commercial vehicle inspection requirements of the appropriate provincial or territorial motor vehicle or highway traffic act so they can identify both minor and major defects, record them on their inspection report and reports them to the employer.\n15.5.3 The employer shall ensure that identified defects are repaired and that vehicles are adequately maintained to meet the required provincial or territorial vehicle safety standards and legal requirements.\n15.5.4 Departments shall ensure that written records of the training required by section 15.5 are maintained for as long as the employee remains in the department’s employment.\n15.6 Accident Investigation\n15.6.1 Every motor vehicle accident is to be investigated, the cause or causes determined, and appropriate corrective action applied. Additionally, a Hazardous Occurrence Accident Report shall be completed in compliance with section 15.8 of the COHSR.\n15.7 Servicing, Inspection and Repair\n15.7.1 Departments shall ensure that the servicing, inspection and repair of its motor vehicles:\n- meet normal preventive maintenance and safety requirements based on the use of motor vehicles;\n- are performed by a qualified person; and\n- as a minimum meet the requirements in the appropriate manufacturer's user manual.\n15.7.2 Departments shall maintain records of the servicing, inspection and repair of each vehicle for as long as the vehicle is in operation.\n15.8 Safe Transportation of Persons\n15.8.1 With the exception of subsection 15.8.2, this section does not apply to the use and operation of emergency vehicles.\n15.8.2 At the start of each shift, each operator shall be responsible for carrying out a safety inspection of the assigned motor vehicle. Unsafe conditions and defects shall be reported promptly to the responsible supervisor.\n15.8.3 To the extent possible, persons shall be transported in passenger-type motor vehicles or buses. The following safety rules shall apply:\n- only authorized persons shall be permitted to ride in motor vehicles;\n- the number of persons permitted to ride in a passenger motor vehicle must not exceed the seating capacity of that motor vehicle except for short distances on buses provided with handholds;\n- persons shall not be permitted to ride with any part of their person extended outside the motor vehicle, or on a running board, fender, cab, side or tailgate of a motor vehicle;\n- persons shall not enter or exit a motor vehicle while it is in motion;\n- tools, tool boxes, equipment and cargo shall be safely and securely stowed and secured to prevent shifting while in transit; and\n- if it is likely that materials, goods or objects will shift and endanger employees in any motor vehicle having an empty vehicle weight of less than 4500 kg, departments shall ensure that a bulkhead or other effective means to protect the employees are installed.\n15.8.4 When it is not possible or practicable to use passenger motor vehicles to transport persons, truck-type motor vehicles may be used. In those cases, the safety measures outlined in subsection 15.8.3 shall apply, and the following additional safety measures shall also apply:\n- fixed seating shall be provided and sideboards or stakes and tailgates fitted with sufficient number of seatbelts for each passenger, as reasonably practicable;\n- the number of persons transported may not exceed that for which fixed seating is provided;\n- a suitable cover shall be provided for protection from the elements; and\n- a motor vehicle operator shall operate the motor vehicle, taking the appropriate precautionary measures to protect passengers transported in the exceptional circumstances.\n15.8.5 Under exceptional conditions, trucks without fixed seating may be used for transporting small groups of people (less than 10) for short distances on departmental property. Passengers shall be in a secure position within the body of the truck, and the vehicle shall be driven with extreme caution at a speed of not more than 10 km/h.\n15.9 Fire Prevention\n15.9.1 No motor vehicle shall be operated unless it is entirely free of fuel leaks.\n15.9.2 Buses and motor vehicles used for transporting flammable substances shall be equipped with a dry chemical fire extinguisher.\n15.9.3 The fire extinguisher referred to in subsection 15.9.2 shall:\n- have not less than a 5BC rating as defined in the National Fire Code of Canada ;\n- meet the standards set out in section 6.2 of the National Fire Code of Canada ; and\n- be located such that it is readily accessible by the operator.\n15.10 Motor Vehicle Fuelling and Operations\n15.10.1 Departments shall develop, in consultation with the appropriate health and safety committee, written procedures for fuelling motor vehicles.\n15.10.2 Tank trucks shall be loaded and unloaded in authorized areas by qualified personnel and under controlled procedures, in accordance with the National Fire Code of Canada .\n15.11 Propane and Natural-gas-fuelled Vehicles\n15.11.1 The installation, operation and maintenance of propane-fuelled motor vehicles and motorized materials-handling equipment shall be performed in accordance with the appropriate standard.\n15.11.2 The conversion of vehicles to propane and natural-gas fuel systems after manufacture shall comply with the Canadian Motor Vehicle Safety Standards and/or provincial and territorial requirements.\n15.11.3 Departments shall ensure that vehicles converted to propane and natural gas fuel systems meet the appropriate Canadian Motor Vehicle Safety Standards .\n15.11.4 Each employee required to fuel a propane vehicle shall be tested and licensed by those provinces in which that licensing is required under provincial or territorial statute.\n15.11.5 In provinces or territories where licenses are not required, departments shall certify employees for propane fuelling through internal departmental training and licensing. The training and licensing shall be equal to or better than the training provided in a province or territory that requires licensing.\n15.11.6 Each employee certified under subsection 15.11.5 shall:\n- be familiar with the specific safety precautions and operating procedures applicable to vehicle fuelling;\n- be able to identify and understand the functions and components of vehicle fuel supply systems;\n- be able to identify all components of a fuel dispenser and demonstrate capability in safely fuelling a vehicle; and\n- pass a written examination on the fuelling procedures applicable to the fuel to be handled.\n15.12 Safety Measures Against Asphyxiation\n15.12.1 The concentration of toxic exhaust fumes to which the operator and other persons are exposed when working on or near motor vehicles shall meet the requirements and not exceed the levels prescribed in Part X - Hazardous Substances.\n15.12.2 Diesel engine exhaust should be kept as low as reasonably achievable.\n15.13 Motor Vehicle Safety Belts\n15.13.1 Operators and passengers of motor vehicles that are required to be equipped with safety belts shall be required to fasten the safety belts at all times when the vehicle is in motion.\n15.14 Highway Warning Devices\n15.14.1 Motor vehicles operated at a rate of speed of more than 30 km/h below the posted speed for a road or area shall be equipped with a slow-moving-vehicle warning device as prescribed by the laws of the province or territory in which the equipment is operated.\n15.14.2 When the laws of the province or territory in which the motor vehicle is operated do not prescribe a slow-moving-vehicle warning device, the mobile equipment shall be equipped with a warning device in accordance with the requirements of the laws of an adjacent province or territory.\n15.14.3 In the event that a motor vehicle breaks down on or adjacent to a highway, advance warning devices such as flares or reflectors shall be placed in accordance with the statutes of the province or territory in which the vehicle breaks down.\n15.15 First-aid Kits\n15.15.1 The employer’s motor vehicles shall be equipped with Type “A” first-aid kits.\n15.15.2 At the request of an employee, when any authorized government business travel involves the use of a private motor vehicle the department shall, at a minimum, provide a Type “D” first-aid kit, and the employee shall return the kit when authorized travel is completed.\n15.15.3 In addition to first-aid kits in motor vehicles, the employer shall provide motor vehicle emergency kits for field operations.\n15.15.4 The appropriate health and safety committee shall participate in the determination of the contents of the motor vehicle emergency kits for field operations.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-17",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XVI - Hazardous Occurrence Investigation, Recording and Reporting (HOIRR)",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part XV (Hazardous Occurrence Investigation, Recording and Reporting [HOIRR]) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-27.html#h-895604 ] of the COHSR and should be read in that context.\n16.1 Employer Responsibilities\n16.1.1 The employer shall develop, in consultation with the appropriate health and safety committee, hazardous occurrence investigation procedures and methodologies that include the process for selecting and appointing qualified persons to conduct investigations.\n16.1.2 Health and safety committee members must be informed within 24 hours of any hazardous occurrence.\n16.2 Objectives\n16.2.1 Develop and implement appropriate investigative and analytical techniques and methodologies to identify the direct causes of hazardous occurrences.\n16.2.2 Make recommendations for preventative and corrective measures to eliminate, reduce or protect against the risk of accidents and incidents.\n16.2.3 For the purpose of this provision, “hazardous occurrence” means, but is not limited to, a workplace incident that results in:\n- a disabling injury or illness;\n- a fire, explosion, loss of consciousness or other incident for which there is a potential for injury or illness; or\n- a minor injury.\n16.3 Timely and Effective Hazardous Occurrence Investigations\n16.3.1 A qualified person shall begin an investigation of a hazardous occurrence as soon as possible after the occurrence is reported.\n16.3.2 The health and safety committee shall be informed of any hazardous occurrence and the name of the qualified person appointed to investigate no more than 24 hours after the occurrence is reported.\n16.3.3 The procedure for conducting an investigation shall include the selection of an appropriate methodology and, as a minimum, shall include the following steps:\n- planning and preparation;\n- identifying and gathering facts (use of a methodology);\n- analyzing and assessing facts;\n- determining direct causes - unsafe conditions or acts;\n- recommending appropriate preventative and corrective measures to eliminate, reduce or protect against risks;\n- verifying in consultation with the health and safety committee or its representative the recommended corrective measures and their effectiveness and an acceptable period for implementation; and\n- writing a report setting out the qualified person’s observations and recommendations.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-18",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XVII - First Aid",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part XVI (First Aid) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-29.html#h-895706 ] of the COHSR and should be read in that context.\n17.1 Employer Responsibilities\n17.1.1 The employer is responsible for providing first-aid services to employees in accordance with the requirements of this directive.\n17.1.2 If an employee's normal workplace is located outside of the employer’s premises, the employer shall establish, in consultation with the workplace committee, procedures for the availability of first-aid services.\n17.2 First-aid Treatment and Reporting\n17.2.1 When it appears that a physician's attention may be required, the affected employee shall be promptly referred to a medical treatment facility, and the employer shall ensure that suitable transportation and escort, if required, is arranged, invoiced to, and paid by the employer.\n17.2.2 Notwithstanding Part XV (Hazardous Occurrence Investigation, Recording and Reporting) [ https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-304/page-27.html ] of the COHSR, a written record of every injury or illness that required first-aid treatment shall be maintained at each place of employment for 10 years following treatment.\n17.2.3 Each record of entry shall be signed by the first-aid attendant or person rendering first aid and shall be maintained in a first-aid attendant's treatment record book. Records of treatment shall be inspected by a responsible departmental official and the workplace committee at three-month intervals to verify their proper maintenance.\n17.2.4 On notification, the employer shall ensure that first-aid kits are replenished as required.\n17.2.5 First-aid attendants are entitled to take the time required to render first aid to injured employees in the workplace.\n17.3 First-aid Attendants\n17.3.1 First-aid attendants voluntarily provide first-aid services in conjunction with their regular duties.\n17.3.2 First aid training should be available during regular working hours.\n17.3.3 At every workplace at which five or more employees are working, the employer will ensure that there is at least one attendant available. One attendant will be added for every additional 50 employees.\n17.3.4 For field parties with less than five employees, at least one first-aid attendant shall be included in each main party, and at least one attendant shall be among the members of each branch party.\n17.3.5 The selection, location and training of first-aid attendants shall be determined in consultation with the workplace committee.\n17.3.6 The first-aid attendant shall be granted adequate time and compensation to properly attend injured employees in the workplace.\n17.3.7 All first-aid attendants shall be made aware of the “ Policy on Legal Assistance and Indemnification .”\n[ https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=13937 ]\n17.3.8 No employee is personally liable for anything done or omitted to be done in good faith by the employee when the employee is providing first-aid assistance.\n17.4 Automated External Defibrillators\n17.4.1 Each employer, in consultation with the appropriate health and safety committee, should assess its own requirement for an Automated External Defibrillators (AED) program as part of its first aid response.\n17.5 Specialized First-aid Training\n17.5.1 When unusual and variable occupational hazards may exist, such as in laboratories or during field operations in isolated areas, a qualified person shall be consulted about specialized first-aid training and/or equipment that may be required. The qualified person will be selected with the participation of the workplace committee or the health and safety representative.\n17.5.2 When a recommendation is made by a health and safety committee to an employer to purchase an AED, the employer will evaluate its feasibility.\n17.5.3 Any report or study will then be shared with the health and safety committee.\n17.5.4 Any cardiopulmonary resuscitation program, including the provision of the AEDs when required, will be subject to the participation of the appropriate health and safety committee.\n17.5.5 When an employer provides the AEDs, it will ensure appropriate training for a sufficient number of employees. Any AED program should be part of an existing chain of survival.\n17.6 First-aid Supplies and Equipment\n17.6.1 One type “A” first-aid kit shall be provided for workplaces of one to five employees.\n17.6.2 When necessary, the kits shall include supplies for protection against infectious disease.\n17.6.3 The design and installation of emergency eyewash and shower facilities shall comply with the appropriate standard.\n17.7 First-aid Rooms\n17.7.1 A first-aid room is an enclosed area provided by the employer to be used exclusively for administering first aid.\n17.7.2 A first-aid room may be provided to serve fewer employees than required by the COHSR when it is justified by the types of activities and earlier risks of injury at the location.\n17.7.3 In an emergency situation, when an employer provides a first-aid room, first-aid attendants may have access to the first-aid room in the absence of a health professional. Entry access must be controlled by a responsible officer who shall prevent access to material and equipment that must be exclusively used by a health professional and to medical files and other protected documents related to health.\n17.7.4 If, at a given location, the total number of employees of more than one employer justifies the need for a first-aid room, a common first-aid room may be established under coordinated control as agreed to locally by the employers in question. Should a common first-aid room prove impracticable, a first-aid room shall be established by each individual employer.\n17.7.5 A first-aid room shall have a minimum floor area of 15 m 2 and shall be provided with a cabinet or cupboard space that has a lock and that is suitable for storing first-aid supplies.\n17.8 Emergency Communications\n17.8.1 Communication shall be established between field parties and facilities that can provide emergency medical advice, assistance or rescue services. Whenever possible, communications shall also be maintained between main camps and parties working out of those camps.\n17.9 Identifying First-aid Facilities\n17.9.1 The directions to and the location of each first-aid room shall be indicated by symbols in accordance with the requirements specified in the Federal Identity Program Manual [ http://www.tbs-sct.gc.ca/hgw-cgf/oversight-surveillance/communications/fip-pcim/man/mantb-eng.asp ].\n17.10 Field Operations\n17.10.1 Before proceeding on field operations, the person in charge of a field party shall:\n- ensure that the required number of first-aid attendants are available;\n- obtain the required first-aid kits and other first-aid supplies; and\n- contact the medical treatment facility nearest the intended work area to arrange for emergency services.\n17.10.2 When parties will be operating under conditions that may require special supplies beyond those considered as normal first-aid requirements, employers shall obtain those supplies as required in consultation with the person in charge.\n17.10.3 Whenever a camp is to be established as a base for field operations, the person in charge of the party shall ensure that arrangements have been made for the emergency evacuation of casualties and for the communications procedures required to obtain medical advice and/or assistance and that all members of the party have been advised of the arrangements.\n17.11 Other First-aid Matters\n17.11.1 When necessary, an authority with the appropriate expertise shall be consulted about:\n- first-aid matters not specifically covered by this part; and\n- the provision of specific first-aid supplies and equipment not detailed in this part.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-19",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XVIII - Refusal to Work",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part II of the Code [ https://laws.justice.gc.ca/eng/acts/L-2/page-14.html#h-341197 ] and should be read in that context.\n18.1 General\n18.1.1 Any employee may exercise his or her right of refusal to work in accordance with section 128 of the Canada Labour Code . If the employee has exercised their right of refusal to work, the employer shall not assign any other employee to use or operate the machine or object, to work in that place or to perform the activity, until the Minister of Labour has been notified of a continued refusal.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-20",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Scope",
+    "marginal_note": "Scope",
+    "part": "Part XIX - Occupational Health and Safety Committees and Representatives",
+    "division": "",
+    "heading": "",
+    "text": "This part of the Directive enhances and supplements Part II of the Code [ https://laws.justice.gc.ca/eng/acts/L-2/page-14.html#h-341197 ] and the Policy Committees, Work Place Committees and Health and Safety Representatives Regulations ( https://laws-lois.justice.gc.ca/eng/regulations/SOR-2015-164/index.html ) and should be read in that context.\n19.1 General\n19.1.1 Any policies and procedures that are specific to a department or agency and to any worksites will be developed in consultation with the policy and/or workplace committees.\n19.2 Selection of Members\n19.2.1 In determining the size of the policy committee, the following factors shall be considered:\n- the number and distribution of employees in each workplace;\n- the level of risk in the entire work environment;\n- the variety of functions performed;\n- the need to represent different shifts;\n- the frequency of incidents and injuries in the workplace; and\n- the number of bargaining agents involved.\n19.2.2 The employer shall select management representatives who will have the necessary authority to act on, discuss and approve any items raised at the meeting of the policy committee.\n19.2.3 When employees at a workplace are represented by a bargaining agent, the bargaining agent shall select the employees to be appointed by the employer to the available seat(s) on the policy committee.\n19.3 Office Vacancy\n19.3.1 When a member of a policy committee resigns or ceases to be a member for any other reason, the vacancy shall be filled within 60 calendar days.\n19.4 Quorum\n19.4.1 Should a meeting require rescheduling due to a lack of quorum, a justification explaining the reasons that led to the rescheduling shall be included in the next policy committee minutes.\n19.4.2 The employer shall be responsible for authorized expenses incurred by Committee employee members due to attendance at committee meetings. Employees will not be financially responsible for travel and accommodation costs incurred to attend Policy Committee meetings.\n19.5 Alternates\n19.5.1 It is important that policy committee meetings not be delayed or postponed due to an inability to achieve quorum. It is usually desirable to name alternates to replace regular members at committee meetings. The committee should decide, through its rules and procedures, whether it will allow alternates to attend meetings in place of regular members. The alternates must be fully informed and given the rights and powers of the members they replace. The use of alternates should be kept to a minimum to maintain continuity. The alternates should be selected in the same way as regular members and their names should be posted alongside those of regular committee members.\n19.6 Committee Powers\n19.6.1 Either party of a policy committee may request from an employer any information that the committee considers necessary for identifying existing or potential hazards with respect to materials, processes, equipment or activities.\n19.6.2 Either party of a policy committee shall have full access to all government and employer reports, studies and tests about the health and safety of employees or to the parts of those reports, studies and tests that relate to the health and safety of employees but shall not have access to the medical records of any person, except with that person’s written consent.\n19.7 Rules of Procedure\n19.7.1 Each policy committee shall establish its own rules of procedure that will address, but not be limited to, the following:\n- the terms of office;\n- the time, place and frequency of regular meetings;\n- the process by which the minutes shall be approved by both chairpersons;\n- a process by which the position expressed by a member on any health and safety matter brought before the committee at its meeting is accurately recorded in the minutes and that includes a method for reviewing and making amendments to the minutes before they are formally approved;\n- the recording of the minutes;\n- the process by which agenda items are submitted and the agenda is adopted;\n- the procedures for obtaining any necessary approvals from the chairpersons for carrying out powers and duties as committee members; and\n- any procedures for its operations that it considers advisable.\n19.8 Meetings\n19.8.1 Members of a policy committee are entitled to the necessary time away from their regular work to attend meetings or to carry out any other functions as members of the committee including reasonable meeting preparation time, and any time spent by the member while carrying out any of his or her functions as a member of the committee shall, for the purposes of calculating wages owing to him or her, be deemed spent at work.\n19.8.2 Employees who are part of the policy committee may not have the required resources to fully participate. Assistance or other support may be provided to facilitate their participation, which may include travel costs to attend meetings. If authorized by the employer, all travel costs must conform to the applicable provisions of the NJC Travel Directive.\n19.8.3 The employer shall be responsible for authorized expenses incurred by Committee members due to attendance at committee meetings. Employees will not be financially responsible for travel and accommodation costs incurred to attend Workplace or Policy Committee meetings.\n19.9 Minutes\n19.9.1 The minutes of each policy committee meeting shall be approved by both chairpersons.\n19.9.2 The chairperson selected by the representatives of the employer shall provide, as soon as possible after each policy committee meeting, a copy of the minutes in either electronic or printed form to the employer and to each committee member.\n19.9.3 The employer shall make available to the workplace committee members a copy of the policy committee minutes, in either electronic or printed form.\n19.9.4 A copy of the policy committee minutes shall be kept by the employer for a period of 10 years from the date on which the policy meeting was held. The minutes shall be made readily available for examination.\n19.9.5 The employer shall post a copy of the policy committee minutes as soon as they are available and shall keep them posted for three months.\n19.9.6 A policy committee shall keep accurate records of all matters brought before it.\n19.10 Regional Policy Health and Safety Committees\n19.10.1 Regional health and safety committees (“regional committees”), if established, shall operate in accordance with the provisions applicable to the policy committee under the Code and its pursuant applicable regulations, which include all the powers, duties and privileges afforded to its members. Its operation shall be restricted as per their particular region or sector as defined in their terms of references.\n19.10.2 The terms of reference of all regional committees shall be approved by the national policy committee.\n19.10.3 Regional committees shall also keep the national policy committees informed of regional health and safety issues.\n19.10.4 Members of a regional committee are entitled to the necessary time away from their regular work to attend meetings or to carry out any other functions as members of the committee, including reasonable meeting preparation time and any time spent by the member while carrying out any of his or her functions as a committee member. For the purposes of calculating wages owing to the employee, that person shall be deemed to have been at his or her regular work.\n19.11 Workplace Health and Safety Committees\n19.11.1 The workplace health and safety committee shall participate and be consulted in developing, implementing and monitoring the employer’s health and safety program in accordance with the Directive and to take health and safety into consideration when formulating policies, practices, and procedures.\n19.12 Committee Size\n19.12.1 In determining the size of the workplace committee, the following factors shall be considered:\n- the number and distribution of employees in each workplace;\n- the level of risk in the entire work environment;\n- the variety of functions performed;\n- the need to represent different shifts;\n- the frequency of incidents and injuries at the workplace; and\n- the number of bargaining agents involved.\n19.12.2 The employer should select management members who will have the necessary authority to act on, discuss and approve any items raised at the meeting of the workplace committee.\n19.13 Committee Powers\n19.13.1 Either party of a workplace committee may request from an employer any information that the committee considers necessary for identifying existing or potential hazards with respect to materials, processes, equipment or activities.\n19.13.2 Either party of a workplace committee shall have full access to all government and employer reports, studies and tests relating to the health and safety of employees or to the parts of those reports, studies and tests that relate to the health and safety of employees but shall not have access to the medical records of any person, except with that person’s written consent.\n19.14 Rules of Procedure\n19.14.1 Each workplace committee shall establish its own rules of procedure that will address, but will not be limited to, the following:\n- the terms of office;\n- the time, place and frequency of regular meetings;\n- the process by which the minutes shall be approved by both chairpersons;\n- a process by which the respective position expressed by a member on any health and safety matter brought before the committee at its meeting is accurately recorded in the minutes and that includes a method for reviewing and making amendments to the minutes before they are formally approved;\n- the recording of the minutes;\n- the process by which agenda items are submitted and the agenda is adopted;\n- the procedures for obtaining any necessary approvals by the chairpersons for carrying out powers and duties as committee members; and\n- any procedures for its operations that it considers advisable.\n19.15 Meetings\n19.15.1 Members of a workplace committee are entitled to the necessary time from their regular work to attend meetings or to carry out any other functions as members of the committee, including reasonable meeting preparation time. Any time spent by the member while carrying out any of his or her functions as a member of the committee shall, for the purposes of calculating wages owing to him or her, be deemed spent at work.\n19.16 Minutes\n19.16.1 The minutes of each workplace committee meeting shall be approved by both chairpersons.\n19.16.2 The employer shall post a copy of the workplace committee minutes as soon as they are available and will keep them posted for three months.\n19.16.3 A workplace committee shall keep accurate records of all matters brought before it.\n19.17 Representatives\n19.17.1 If no workplace committee is required, all duties and powers are extended to the health and safety representative.\n19.18 Training\n19.18.1 The employer shall, in consultation with the appropriate committee, develop and implement a mandatory training program or enroll in a jointly-approved training program for new and existing committee members. The training shall be delivered without delay but no longer than 90 days following the appointment and shall ensure that committee members are trained in the performance of their responsibilities in relation to the activities of the employer. The training shall include but not be limited to:\n- their powers and duties under the Code and its applicable regulations;\n- requirements found in the Directive;\n- rules and procedures of the committees;\n- principles of consensus building and resolving health and safety issues;\n- how to conduct a hazard assessment in accordance with the employer’s Hazard Prevention Programs that comprises physical and psychological hazards (including Part XIX of Canadian Occupational Health and Safety Regulations as well as the Workplace Harassment and Violence Prevention Regulations ); and\n- the hazardous occurrence investigation (including root cause analysis).\n19.18.2 The employer shall develop, in consultation with the appropriate health and safety committee, an awareness program for all employees that covers, but is not limited to, the requirements found in the Code and its applicable regulations and the Directive.\n19.18.3 If an employee is directed by the employer to attend health and safety training as a consequence of being a member of a health and safety committee, the training time shall be considered time worked. It is understood that the employer will choose the health and safety training to be taken after consulting with the health and safety committee in question.\n19.18.4 Effective refresher training will be provided every two years to all health and safety representatives, workplace health and safety committee members and policy committee members.\n19.18.5 All training records will be documented and tabled at the national policy committees, at least once each calendar year and kept on file for a period of five years.\n19.19 Information\n19.19.1 The employer shall communicate the purpose of the health and safety committee and its current membership (names, phone numbers and work locations) to all employees at least once per year either electronically or via hard copy.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-21",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Appendix B – Maximum Permitted Duration of Sound Exposure",
+    "marginal_note": "Appendix B – Maximum Permitted Duration of Sound Exposure",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Maximum Permitted Duration of Exposure to A-Weighted Sound Pressure Level at the Workplace\nLevel dBA Maximum duration of exposure in hours per employee per 24 hours 83 20 84 16 85 13 86 10 87 8.0 88 6.4 89 5.0 90 4.0 91 3.2 92 2.5 93 2.0 94 1.6 95 1.3 96 1.0 97 0.80 98 0.64 99 0.50 100 0.40 101 0.32 More than 102 0.00",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-22",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Appendix C – Inspection Authorities",
+    "marginal_note": "Appendix C – Inspection Authorities",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Federal/Provincial/Territorial/Municipal Authority to Inspect Food Premises – Contact List Restaurant and food service inspection across Canada is carried out by provincial governments, municipalities or regional health authorities. Alberta – Public Health Act Food Regulation Alberta – In Alberta, food service and restaurant inspection is carried out by Alberta Health Services . British Columbia – Food Premises Regulation British Columbia – In British Columbia, food service and restaurant inspection is carried out by the province's Regional Health Authorities . In the Lower Mainland, food service and restaurant inspection is carried out by the Vancouver Coastal Health Authority and the Fraser Health Authority . In Victoria, food service and restaurant inspection is carried out by the Vancouver Island Health Authority . Manitoba – Food and Food Handling Establishments Regulations Manitoba – In most regions of Manitoba, food service and restaurant inspection is carried out by Manitoba Health . In Winnipeg, food service and restaurant inspection is carried out by the City of Winnipeg Community Services Department – Environmental Health Services . Newfoundland and Labrador – Food Premises Regulation Newfoundland and Labrador – In Newfoundland and Labrador, food service and restaurant inspection is carried out by the Department of Government Services and Lands . New Brunswick – Food Premise Regulation New Brunswick – In New Brunswick, food service and restaurant inspection is carried out by the province's Department of Health, Office of the Chief Medical Officer of Health . In Fredericton, food service and restaurant inspection is carried out by Central Region of the Health Protection Branch . In Moncton, food service and restaurant inspection is carried out by the East Region, Health Protection Branch . Northwest Territories – Food Establishment Safety Regulations Northwest Territories – In the Northwest Territories, food service and restaurant inspection is carried out by the Department of Health and Social Services – Environmental Health Division . Nova Scotia – Food Retail and Food Services Code Nova Scotia – In Nova Scotia, food service and restaurant inspection is carried out by the Department of Agriculture – Food Protection and Enforcement Section . Nunavut – Eating or Drinking Places Regulations Nunavut – In Nunavut, food service and restaurant inspection is carried out by the Department of Health and Social Services . Ontario – Health Protection and Promotion Act Ontario – In Ontario, food service and restaurant inspection is carried out by municipal Public Health Units . In Ottawa, food service and restaurant inspection is carried out by Ottawa Public Health – Restaurant and Cafeteria Inspections . In Toronto, food service and restaurant inspection is carried out by Toronto Public Health . Prince Edward Island – Eating Establishment and Licensed Premises Regulations Prince Edward Island – In Prince Edward Island, food service and restaurant inspection is carried out by the Department of Health and Social Services – Environmental Health Program . Quebec – Food Service and Restaurant Inspection Quebec – In most regions of Quebec, food service and restaurant inspection is carried out by the Ministère de l'Agriculture, des Pêcheries et de l'Alimentation – Direction de l'appui à l'inspection des aliments . In Montreal, food service and restaurant inspection is carried out by the City of Montreal Food Inspection Division . Saskatchewan – Health Public Eating Establishment Standards Saskatchewan – In Saskatchewan, food service and restaurant inspection is carried out by the province's Regional Health Authorities . In Regina, food service and restaurant inspection is carried out by the Regina Qu'Appelle Health District . In Saskatoon, food service and restaurant inspection is carried out by Saskatoon Health Region . Yukon – Regulations Governing the Sanitation of Eating or Drinking Places Yukon – In the Yukon, food service and restaurant inspection is carried out by the Department of Health and Social Services – Environmental Health Program .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-23",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Appendix D – Cafeteria Inspection Guideline",
+    "marginal_note": "Appendix D – Cafeteria Inspection Guideline",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Guideline – Cafeteria Inspection\nThe guideline supports the National Joint Council (NJC) Occupational Health and Safety Directive, Part VIII - Sanitation. Although the guideline elaborates on the Directive, it does not present new mandatory requirements but rather reflects an existing obligation under an act, regulation, policy, directive, standard or other authority.\nThe following is just a checklist of representative hazards or hazardous conditions that may be found in cafeteria inspections and is intended as a non-mandatory tool to assist health and safety committees to perform their duties and should not be considered as an exhaustive list.\nFood Premises (Cafeteria) Inspection Checklist\nDate: _________________________\nLocation: ________________________________\nThe following checklist covers areas of Food Service – cafeteria – kitchen – store room & outside.\nThis is a guide – list additional areas which may offer hazardous conditions.\nIndicate in the Yes or No column whether the condition is Satisfactory or Unsatisfactory, list recommendations.\nSend a copy to management and to the health and safety committee responsible for correction, comments and input, or follow-up to ensure unsatisfactory conditions have been corrected.\nCheck for Unsafe Conditions and Unsafe Practices.\nCafeteria - Code of Practice Yes No Comments Corrective Action The employer has adopted and implemented, as a minimum, section G of the Sanitation Code for Canada's Foodservice Industry (1984) The employer has adopted and implemented, as a best practice, the Canadian Food Safety Code of Practice (2007) The facility has a proper operating permit from the appropriate authorities Food Handlers Instructed and trained in preparing, handling, storing and serving food and food waste Not suffering from a communicable disease, showing signs of illness and have no open sores Wash hands with soap and water: 1. before starting work; 2. immediately after using the washroom; and 3. as necessary to prevent food contamination (e.g. after handling waste) Wear clean outer garments and with hair properly confined Floors Clean, dry, and no holes or cracks Cords out of work and walking area Equipment properly arranged Wet floor signs arranged and provided Floors properly drained Fire Protection & Prevention Flammable & hazardous materials removed Fixed-pipe-automatic-extinguishing System over cooking area that is maintained Fire extinguishers maintained & inspected Fire extinguishers unblocked & hung Housekeeping done well - no clutter Trash containers arranged properly Flammable & hazardous materials removed Electrical Outlets covered with ground pins Cords have no frayed wires Electrical panels labeled, covered, and unblocked Junction boxes covered Lighting Lighting adequate & working Roof & Ceiling Tile In good condition and repair No leaks Equipment & Utensils All equipment CSA (or equivalent) approved Proper guarding No frayed or damaged wiring Properly secured Properly grounded Safety signs posted on equipment Hoods cleaned and filters maintained Deep fat fryers have no grease accumulations and have high limit control Designed for easy cleaning Smooth and free from cracks, crevices, pitting or unnecessary indentations Cleaned to maintain sanitary surfaces Knives sharp with no broken handles and properly stored and arranged Box cutters in good condition and provided with safety guard Utensils and tableware cleaned and maintained in a sanitary condition Water & Sewage Sinks are fully operational with hot and cold running water Sinks drain properly Floor drains and sinks are in good working order and are cleaned routinely Plumbing is in good repair Refrigerator, Freezer & Cooler No ice or water on floor No food in aisles & 6\" off the floor Emergency release latch operational Food properly arranged & placed Heavier objects at middle range Proper lighting Ramp in good condition & secure Refrigerated foods maintained at 4˚ C or lower Frozen foods maintained at -11˚ C or lower Eating Areas & Seating Properly maintained Properly arranged and not interfering with egress routes Food is not eaten, prepared or stored in a personal service room that contains a toilet, urinal or shower Food is not eaten, prepared or stored in any other place where it is likely to be contaminated Means of Egress Proper number, unblocked & unlocked Exit signs provided and lit Emergency lighting provided & operational Emergency Evacuation Evacuation plan posted Emergency procedures posted Storeroom & Pantry Storage shelves organized & secure Safety step stool of safety ladder provided with stair rails No food in aisles Food stored at least 6\" off the floor Heavier material stored at middle range Lightweight material stored on top shelves Employees trained to lift properly Proper lighting Materials stored properly and secured Food Waste & Garbage Food waste or garbage is not stored in a food preparation area Wet food waste and garbage is disposed of: 1. by mechanical grinders or choppers connected to sewage disposal lines; or 2. held in leak-proof, non-absorptive and easily-cleaned containers with tight-fitting covers in a separate enclosed area or container until removed for disposal Dry food waste and garbage is removed or incinerated Food waste and garbage containers are kept covered and removed and emptied as frequently as possible to prevent unsanitary conditions Food waste and garbage containers are cleaned and disinfected in an area separate from the food preparation area each time they are emptied Served or unpackaged food returned from the dining area is discarded Clothes Washer & Dryer Washer secured & arranged Dryer vented to outside with metal duct Lint filter is cleaned before each use Loading Dock & Exterior Adequate lighting Dock surface has no tripping hazards No holes in drive area Stairs provided with stair rails & non-slip treads Mechanical Room – Boilers – Trash Area No combustible materials located in boiler & mechanical rooms Boilers & hot water heaters maintained Trash containers emptied Acceptable housekeeping Hazardous Materials Food is not eaten, prepared or stored in a place where a hazardous substance may contaminate food, dishes or utensils Hazard communication program exists in writing Material safety data sheets available and provided for all hazardous materials Properly labeled with name & hazard warning List of materials Employees trained in hazards & personal protection Materials properly stored and arranged Personal Protective Equipment Gloves – Chemical – Hot mitts Safety goggles or face shield Pest & Vermin Control Facility is free from insect and rodent infestation Live animals, birds or fowl are not allowed in the facility Outside doors and screen doors are self-closing and closing devices are in good working order Windows are properly screened to prevent flies and insects from entering Exterior doors are vermin proof\nInspection By:\nReviewed By:\nCorrective Measures Taken ____ Yes Date____________ By: _____________",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-24",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Appendix E - Considerations for Hazard Prevention Programs",
+    "marginal_note": "Appendix E - Considerations for Hazard Prevention Programs",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following is a representative list of occupational health and safety hazards for which an employee may require administrative controls or the protection provided by personal protective equipment. It should not be considered an exhaustive list.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-25",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Safety Hazard Sources",
+    "marginal_note": "Safety Hazard Sources",
+    "part": "Appendix E - Considerations for Hazard Prevention Programs",
+    "division": "",
+    "heading": "",
+    "text": "- animals, birds, reptiles, vermin\n- heavy boxes, crates, packages\n- tanks, bins, excavations\n- confined spaces\n- buildings and structures\n- dangerous substances\n- mechanical transmission equipment\n- electrical apparatus\n- fire\n- glass\n- gunshots\n- hand and power tools\n- high-pressure cleaning\n- hoisting apparatus\n- isolation, no cell service, working alone\n- machines\n- metal processing\n- minerals and mineral processing\n- paper and pulp processing\n- plants, trees, vegetation\n- plastics processing\n- scrap, debris, waste materials\n- second hand trauma\n- steam\n- violent detainees\n- violent offenders\n- textile processing\n- wood processing",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d7-26",
+    "doc_type": "directive",
+    "act_code": "d7",
+    "act_short": "Occupational Health and Safety Directive",
+    "act_name": "NJC Occupational Health and Safety Directive",
+    "section": "Health Hazard Sources",
+    "marginal_note": "Health Hazard Sources",
+    "part": "Appendix E - Considerations for Hazard Prevention Programs",
+    "division": "",
+    "heading": "",
+    "text": "Chemical:\n- acids\n- caustics\n- liquids\n- gases\n- dusts\n- fumes\n- mists\n- narcotics\n- vapours\nPhysical:\n- ionizing and non-ionizing radiation\n- noise\n- vibration\n- sanitation\n- ventilation\n- natural and industrial extremes of temperatures and pressure\n- office/workplace configuration with no safe exit\n- ergonomics\nBiological:\n- insects and arachnids\n- mites and Phthiraptera\n- moulds\n- yeasts\n- fungi\n- viruses\n- bacteria, including legionella\nPsychological:\n- bullying, harassment\n- graphic content\n- second hand trauma\n- stress\n- traumatic situations\n- workplace mobbing",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Occupational Health and Safety Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d7/en"
+  },
+  {
+    "id": "directive-d9-1",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "General",
+    "marginal_note": "General",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Whereas a Memorandum of Understanding (MOU) dated January 13, 2006, between Treasury Board, the National Joint Council (NJC) Bargaining Agents and the National Association of Federal Retirees (NAFR) concerning the 2011 renewal of the Public Service Health Care Plan (referred hereinafter as \"PSHCP\" or \"Plan\") sets out the process for future Plan renewal, this Plan Directive sets out the terms of the PSHCP, as approved by Treasury Board of Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-2",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Application",
+    "marginal_note": "Application",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This Directive applies to employees and pensioners and is deemed to be part of the collective agreements between the Treasury Board of Canada and bargaining agents that are parties to the NJC.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-3",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Effective Date",
+    "marginal_note": "Effective Date",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This Directive is effective on July 1, 2023.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-4",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Purpose and Scope of the PSHCP",
+    "marginal_note": "Purpose and Scope of the PSHCP",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The purpose of the Public Health Care Plan (PSHCP) is to reimburse Plan participants for all or part of costs they have incurred and paid in full for eligible services and products, as identified in the Plan Directive, only after they have taken advantage of benefits provided by their provincial/territorial health insurance plan or other third-party sources of health care expense assistance to which the participant has a legal right. Unless otherwise specified in the Plan Directive, all eligible services and products must be prescribed by a physician, nurse practitioner or dentist who is licensed, or otherwise authorized in accordance with the applicable law, to practice in the jurisdiction in which the prescription is made.\nThe PSHCP reimburses eligible expenses on a 'reasonable and customary' basis to ensure that the level of charges is within reason in the geographic area where the expense is incurred, subject to limitations which are identified in the Plan Directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-5",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Claims Appeal Procedure",
+    "marginal_note": "Claims Appeal Procedure",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The grievance procedure set out in section 15 of the NJC By-laws does not apply to this Plan Directive or the PSHCP or any policy relating thereto. A separate and distinct appeal procedure is provided under the PSHCP. Any decision taken by the PSHCP Administration Authority, within the meaning of the PSHCP, in respect of an appeal regarding claims or coverage shall be final and binding. The PSHCP appeal process is outlined in section 5.2.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-6",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Management of the Public Service Health Care Plan",
+    "marginal_note": "Management of the Public Service Health Care Plan",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "PSHCP Governance\nPSHCP Governance consists of two (2) governance bodies, the PSHCP Partners Committee and the Federal PSHCP Administration Authority.\nFinancial Management\nThe Plan is operated on a self-insured basis, which essentially means that the Plan assumes full liability for the payment of all costs related to the operation of the Plan, including the payment of claims.\nThe PSHCP is funded through contributions from the Treasury Board of Canada, participating employers, and the Plan members in accordance with the Plan Directive.\nAmendment of the Plan Directive\nThe Plan Directive may be amended from time to time based on recommendations provided by the Partners Committee that have been approved by the Treasury Board of Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-7",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Definitions",
+    "marginal_note": "Definitions",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In this Plan Directive, unless the context requires otherwise:\nAcupuncturist ( acupuncteur ) - a person licenced or certified as an acupuncturist in the province or territory where they render services or a person with comparable qualifications as determined by the Plan Administrator.\nAdministrative Services Only Contract ( contrat de services administratifs seulement ) - the contract between the Government of Canada and the Plan Administrator setting out the services to be provided by the Plan Administrator in respect of the Plan, as amended from time to time.\nAudiologist ( audiologiste ) - a person who is a member or is qualified to be a member of the provincial/territorial college or association, or in the absence of such registry, a person with comparable qualifications as determined by the Plan Administrator.\nBiologic Drug ( m édicament biologique ) - a drug made from living organisms or its products and is used in the prevention, diagnosis or treatment of a medical condition and approved by Health Canada.\nBiosimilar Drug ( médicament biosimilaire ) - a drug that has been approved by Health Canada which is highly similar to its reference biologic counterpart drug.\nCalendar Year ( année civile ) - January 1 to December 31.\nCAF ( FAC ) - Canadian Armed Forces.\nChildren's Benefit ( prestation pour enfants ) – an ongoing benefit payable pursuant to any of the relevant acts listed in Schedule IV.\nChiropodist ( chiropodiste ) – a person licensed by the appropriate provincial/territorial licensing authority or in those provinces/territories where there is no licensing authority, members of the Canadian Association of Foot Professionals, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nChiropractor ( chiropraticien ) – a member of the Canadian Chiropractic Association or of a provincial/territorial association affiliated with it, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nChronic Disease ( maladie chronique ) – a condition that exists beyond the usual course of an acute disease or beyond a reasonable time for tissue damage to heal. Any condition that lasts longer than six (6) months may be considered chronic.\nCommon-Law Partner ( conjoint de fait ) – a person with whom a member is cohabiting in a conjugal relationship for a period of at least one year.\nCommunity Nursing Station ( poste de soins infirmiers communautaire ) - an outpatient clinic, centre or facility which offers the services of a nurse who provides health care.\nCompendium of Pharmaceuticals and Specialties (CPS) ( Compendium des produits et spécialités pharmaceutiques [CPS] ) - the reference manual as amended from time to time, containing information about products intended for human use, which is compiled annually and produced by the Canadian Pharmacists Association for the benefit of health professionals.\nCoordination of Benefits (CoB) ( coordination des prestations [CoP] ) – a provision designed to eliminate duplicate payments and to provide the sequence in which coverage will apply when a Plan participant is covered under two or more benefit plans. The Canadian Life and Health Insurance Association (CLHIA) benefit coordination guidelines, as amended from time to time, which are recognized by the majority of insurance companies, have been adopted for the PSHCP or, if unresolved by such guidelines, in accordance with the rules made by the PSHCP Administration.\nCo-Payment ( co-assurance ) – the proportion of eligible expenses not reimbursed by the Plan which remains the responsibility of the Plan member.\nDentist ( dentiste ) – a person licensed to practice dentistry by the provincial/territorial licensing authority, or in the absence of such authority, a person with comparable qualifications as determined by the Plan Administrator.\nDependant ( personne à charge ) – a member's spouse or common-law partner, a dependant child of a member or the dependant child of the member's spouse or common-law partner.\nDependant Child ( enfant à charge ) – a person who is a child of a member or of the member's spouse or common-law partner, including a child for whom the member, the member’s spouse or common-law partner stands in loco parentis, provided such person is:\n- under 21 years of age;\n- under 25 years of age and attending an accredited school, college or university on a full-time basis; or\n- a person over 20 or 24 years of age who was a dependant child as defined above when they became incapable of engaging in self-sustaining employment by reason of mental or physical impairment, and is primarily dependent upon the member for support and maintenance.\nDeputy Head ( administrateur général ) - has the meaning given that expression in the Public Service Employment Act and includes the Commissioner of the RCMP.\nDesignated Officer ( agent désigné ) – compensation or pension officer/advisor responsible for receiving and actioning application requests upon verification of eligibility.\nDietitian ( di ététiste ) - a person who is an expert in identifying and treating or preventing disease-related malnutrition conditions and/or conducting medical nutrition therapy including the provision of consultative nutritional services and who is professionally licensed or certified in the province or territory where they render services or a person with comparable qualifications as determined by the Plan Administrator.\nDurable Equipment ( appareil durable ) – an eligible device that does not achieve any of its primary intended health purposes by chemical action or by being metabolized.\nElectrologist ( électrolyste ) – a person who, as determined by the Plan Administrator, qualifies as a certified electrologist.\nEmployee ( employé ):\n- a person who holds an office, or position, or performs services for which the remuneration is payable out of the Consolidated Revenue Fund of Canada or by an agent of His Majesty in right of Canada;\n- a person designated by the Treasury Board of Canada as being eligible to join the Plan as listed in Schedule III of this Plan Document, as amended from time to time by the Treasury Board of Canada;\n- a person who is an employee of a participating employer as listed in Schedule I of this Plan Document, as amended from time to time by the Treasury Board of Canada; or\n- a person who is a member of a civilian component of the forces of a state that is a party to the North Atlantic Treaty Status of Forces Agreement, 1949 who is serving in Canada.\nEmployer ( employeur ) – the Treasury Board of Canada.\nExplanation of Benefits (EoB) ( relevé des prestations ) – also referred to as the “Claim Statement”, the Plan Administrator’s written explanation which provides details about a health care insurance claim that has been processed. The EoB details the services and/or products that were submitted, and it explains what portion was paid by the Plan and what portion of the payment, if any, is the member’s responsibility. In the case of a point-of-sale transaction at the pharmacy, the pharmacy receipt is considered the EoB.\nFamily Member ( membre de la famille ) – a member or a covered dependant.\nFederal PSHCP Administration Authority or Administration Authority ( Administration du RSSFP ou Administration ) - the corporation without share capital whose mandate is to oversee the administration of the PSHCP. The PSHCP Administration Authority ensures that the Plan Administrator delivers benefits efficiently and effectively to PSHCP members in accordance with the Plan provisions. The PSHCP Administration Authority is accountable to the Partners Committee.\nFee Guide ( guide des tarifs ) – for services provided by dentists, refers to charges established by the provincial/territorial dental association in the province/territory in which the expense is incurred or, in the absence of such association, comparable charges considered reasonable and customary, as determined by the Plan Administrator.\nGeneric Drug ( médicament générique ) - a prescription drug that has the same active-ingredient formula, amount and in a similar dosage as a brand-name drug.\nHospital ( hôpital ) – a legally licensed hospital which provides facilities for diagnosis, major surgery and the care and treatment of a person suffering from disease or injury on an in-patient basis, with 24-hour services by nurses and physicians. A hospital also is a legally licensed hospital providing specialized treatment for mental illness, drug and alcohol addiction, cancer, arthritis and convalescing or chronically ill persons. This does not include nursing homes, homes for the aged, rest homes or other places providing similar care.\nHospitalized/Hospitalization ( hospitalisé/ hospitalisation ) - admitted to a hospital for in-patient treatment.\nLactation Consultant ( consultant en lactation ) - a person who specializes in breastfeeding/chestfeeding and trained to recognize and prevent or solve breastfeeding/chestfeeding difficulties with a recognized certification or a person with comparable qualifications as determined by the Plan Administrator.\nLifetime Maximum ( maximum remboursable à vie ) - the maximum dollar amount the PSHCP Plan agrees to pay on behalf of a participant for an identified covered service or product during the participant’s lifetime.\nLowest Cost Alternative ( médicament de substitution le moins coûteux ) - the lowest priced drug that has been proven to provide effective treatment for a specific disease.\nMaintenance Drug ( médicament d’entretien ) - prescriptions medications commonly used to treat conditions that are considered chronic or long-term. These conditions usually require regular use of medications.\nMassage Therapist ( massothérapeute ) – a person licensed by the appropriate provincial/territorial licensing body or, in the absence of a provincial/territorial licensing body, a person with comparable qualifications as determined by the Plan Administrator.\nMember ( participant ):\n- an employee or a pensioner who has applied for and has been granted coverage under the PSHCP by a designated officer; or\n- a member of the CAF or the RCMP who has applied for and has been granted coverage for their dependants under the PSHCP;\n- an individual who is a member of the VAC client group as defined in Schedule III who has applied for and has been granted coverage under the PSHCP.\nMember of the Canadian Armed Forces (CAF) ( membre des Forces arm ées canadiennes [FAC] ) – a person who is:\n- a member of the regular armed force of the CAF;\n- a member of the CAF, other than a member of the regular force, and as an individual or as a member of a class, has been designated by the Treasury Board of Canada as a member of the forces for the purposes of this Plan Document; or\n- a member of the forces of a state that is a party to the North Atlantic Treaty Status of Forces Agreement, 1949 who is serving in Canada.\nMinister ( Ministre ) – the President of the Treasury Board of Canada.\nMonth ( mois ) – the period of time from a date in one (1) calendar month to the same date in the following calendar month.\nNational Association of Federal Retirees ( Association nationale des retraités fédéraux ) – an association of federal retirees representing all pensioner members of the Plan at the Partners Committee.\nNational Joint Council (NJC) ( Conseil national mixte [CNM] ) - National Joint Council, a consultative body established pursuant to Treasury Board Minute T.272382B of March 1945, providing regular consultation between the government and employee organizations certified as bargaining agents on common employee issues.\nNaturopath ( naturopathe ) – a member of the Canadian Naturopathic Association or any provincial/territorial association affiliated with it, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nNurse ( infirmier ) – a registered nurse, registered nursing assistant, registered practical nurse, licensed practical nurse, or certified nursing assistant who is listed on the appropriate provincial/territorial registry and, in the absence of such registry, a nurse with comparable qualifications as determined by the Plan Administrator.\nNurse Practitioner ( infirmier practicien ) - a registered nurse who has additional education and nursing experience, who is listed on the appropriate provincial/territorial registry and, in the absence of such registry, a nurse with comparable qualifications as determined by the Plan Administrator.\nOccupational Therapist ( ergothérapeute ) - a person who is a member or is qualified to be a member of the relevant provincial/territorial college or association, or in the absence of such registry, a person with comparable qualifications as determined by the Plan Administrator.\nOphthalmologist ( ophtalmologiste ) – a person licensed to practice ophthalmology and registered with the appropriate provincial/territorial association or registry, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nOptometrist ( optométriste ) – a member of the Canadian Association of Optometrists or of a provincial/territorial association associated with it, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nOsteopath ( ostéopathe ) – a person licensed to practice osteopathic medicine, by the appropriate provincial/territorial body, or in the absence of a provincial/territorial licensing body, or a person with comparable qualifications as determined by the Plan Administrator.\nParticipant ( personne protégée ) - a person covered under the PSHCP.\nParticipating Employer ( employeur participant ) – a Board, commission, corporation or other portion of the federal public administration, which is specified in Schedule I of this Document, as amended from time to time by the Treasury Board of Canada.\nPatient Support Program ( programme de soutien aux patients ) - a program that may be available that aids a Plan participant in obtaining coverage for a drug, service, or supply listed on the Plan Administrator’s list of drugs, services, and supplies for which prior authorization is or is not necessary.\nPartners Committee ( Comité des partenaires ) - the committee established by the President of the Treasury Board of Canada, comprised of representatives of the Employer, that portion of the National Joint Council of the Public Service that represents the employees, and an individual appointed by the National Joint Council who represents the pensioners.\nPension ( pension ) – a recognized ongoing pension benefit, a survivor's benefit or a children’s benefit pursuant to any Acts listed in Schedule IV of this Plan Document, as amended from time to time by the Treasury Board of Canada.\nPensioner ( retraité ) – a person who is in receipt of a recognized ongoing benefit, a survivor's benefit or a children’s benefit pursuant to any Acts listed in Schedule IV of this Plan Document, as amended from time to time by the Treasury Board of Canada.\nPharmacist ( pharmacien ) – a person who is licensed to practice pharmacy and whose name is listed on the pharmacists’ registry of the licensing body for the jurisdiction in which such person is practicing.\nPhysician ( médecin ) – a Doctor of Medicine (M.D.) legally licensed to practice medicine.\nPhysiotherapist ( physiothérapeute ) – a member of the Canadian Physiotherapy Association or of a provincial/territorial association affiliated with it, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nPlan ( Régime ) – the Public Service Health Care Plan.\nPlan Administrator ( Administrateur du Régime ) - for the purposes of this Plan Directive, the organization contracted to adjudicate and pay claims under an Administrative Services Only Contract with the Government of Canada in accordance with the Plan Directive and/or direction from the PSHCP Administration Authority.\nPodiatrist ( podiatre ) – a person licensed by the appropriate provincial/territorial licensing authority or in those provinces/territories where there is no licensing authority, members of the Canadian Association of Foot Professionals, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator.\nPsychologist ( psychologue ) – a permanently certified psychologist who is listed on the appropriate provincial/territorial registry in the province/territory where the service is rendered, or in the absence of such registry, a person with comparable qualifications as determined by the Plan Administrator.\nPsychotherapist/Registered Counsellor ( psychothérapeute/ conseiller autorisé) - a person licensed by the appropriate provincial/territorial licensing authority, or in the absence of such association, a person with comparable qualifications as determined by the Plan Administrator who specializes in the use of counselling or an in-depth form of talk therapy.\nPSHCP ( RSSFP ) – Public Service Health Care Plan.\nReasonable and Customary (R&C) Charges ( frais habituels et raisonnables [H&R] ) – that amount which is usually charged to a person without coverage, and which does not exceed the general level of charges for the specific service or product in the geographic location where the expense is incurred, as determined by the Plan Administrator. Published Fee Guides of national, provincial or territorial associations of practitioners will be consulted for this purpose where applicable.\nReasonable Treatment ( traitement raisonnable ) - a treatment that is accepted by the Canadian medical profession, proven to be effective; and, of a form, intensity, frequency, and/or duration essential to the diagnosis or management of the disease or injury.\nRemuneration ( rémunération ) – includes salary, wages, pay and allowances, pension, annual allowance, sessional allowance and annuity.\nRCMP ( GRC ) – Royal Canadian Mounted Police.\nSocial Worker ( travailleur/travailleuse social ) - a person who is listed on the appropriate provincial/territorial registry in the province/territory where the service is rendered, or in the absence of such registry, a person with comparable qualifications as determined by the Plan Administrator.\nSpeech Language Pathologist ( orthophoniste ) - a person who is a member or is qualified to be a member of the Canadian Speech and Hearing Association or any provincial/territorial association affiliated with it, or in the absence of such registry, a person with comparable qualifications as determined by the Plan Administrator.\nSurvivor Benefit ( prestation de survivant ) - an ongoing pension benefit payable pursuant to any of the relevant acts listed in Schedule IV.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-8",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "1.1",
+    "marginal_note": "Employees, Civilian Members of the RCMP",
+    "part": "1 Eligibility",
+    "division": "",
+    "heading": "",
+    "text": "1.1.1 An employee taken on strength on a full-time or part-time basis is eligible to join the Plan on the following dates:\n- if employed for an indeterminate period, or for a season or a session of any length, the date taken on strength;\n- if employed for a term of more than six (6) months, the date taken on strength;\n- if employed for a term of six (6) months or less and is later appointed: to another term of six (6) months or less, the day following the day on which the employee completes six (6) months of continuous employment, to a term of more than six (6) months, the date of appointment to a term of more than six (6) months, to an indeterminate, a seasonal or a sessional position, the date of appointment to the indeterminate, seasonal or sessional position, retroactively for an indeterminate period, for a season or a session of any length or for a term of more than six (6) months, the date of the instrument of change.\nNotes:\n- Continuous employment for the purpose of completion of six (6) months employment means employment for six (6) months with no break in employment of seven working days or more.\n- An employee engaged locally outside Canada is not eligible for coverage under the Plan.\n- An employee who is not a member of the Plan when proceeding on leave without pay (LWOP) or on off-season/off-session is not eligible to join the Plan until they return to duty.\n- A member may only hold one valid PSHCP certificate number in their own right.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 1.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-9",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "1.2",
+    "marginal_note": "Members of the RCMP and of the CAF Regular and Reserve Component",
+    "part": "1 Eligibility",
+    "division": "",
+    "heading": "",
+    "text": "1.2.1 Members of the RCMP may become members of the Plan when they have an eligible dependant. Members of the RCMP may not hold coverage in their own right but may apply for coverage for their eligible dependant(s).\n1.2.2 Members of the CAF regular component and Class C reservists may become members of the Plan when they have an eligible dependant. Such members of the CAF may not hold coverage in their own right but may apply for coverage for their eligible dependants.\n1.2.3 Class A reservists are eligible to join the Plan in their own right and on behalf of an eligible dependant(s). The date of eligibility is the date the Class A reservist is taken on strength. A Class A reservist is responsible for paying both the employee and employer share of contributions in order to participate in the Plan.\n1.2.4 Class B reservists engaged for a period of less than or equal to 180 days are eligible to join the Plan in their own right and on behalf of an eligible dependant(s). The date of eligibility is the date the Class B reservist is taken on strength. A Class B reservist is responsible for paying both the employee and employer share of contributions to participate in the Plan.\n1.2.5. Class B reservists engaged for a period of greater than 180 days may not hold coverage in their own right but may apply for coverage for their eligible dependant(s). The date of eligibility is the date the Class B reservist acquires a dependant.\n1.2.6 Members of the RCMP, CAF regular component and reservists who may not hold coverage in their own right, may apply for coverage for their dependant child when on LWOP if the purpose of the LWOP was to acquire a dependant child.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 1.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-10",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "1.3",
+    "marginal_note": "Pensioners",
+    "part": "1 Eligibility",
+    "division": "",
+    "heading": "",
+    "text": "1.3.1 Any person in receipt of an ongoing pension, survivor’s benefit or children’s benefit pursuant to an Act identified in Schedule IV of this Plan Document is eligible to join or to continue coverage under the PSHCP when their pension becomes payable if the pensionable service associated with the pension is at least six (6) years and the person that accumulated the pensionable service retired from a participating employer. The six (6) year pensionable service requirement does not apply to:\n- a person who is a member of the PSHCP as a pensioner immediately before April 1, 2015;\n- a person who becomes entitled to a survivor/children’s benefit from a recognized pension benefit as per Schedule IV pursuant to the death of an employee;\n- a person who becomes entitled to a survivor benefit/children’s benefit from a recognized pension benefit as per Schedule IV pursuant to the death of a pensioner provided the deceased pensioner was eligible to join or was a member of the PSHCP;\n- a person who was entitled to a deferred pension benefit pursuant to any Act listed in Schedule IV immediately before April 1, 2015, once the recognized ongoing pension benefit becomes payable;\n- a person in receipt of a pension benefit pursuant to the Judge’s Act ;\n- a person in receipt of a pension benefit pursuant to the Governor General’s Act or the Lieutenant Governors Superannuation Act ;\n- a person in receipt of a pension benefit pursuant to any Act listed in Schedule IV to the Plan Document due to disability;\n- a person in receipt of a pension benefit pursuant to any Act listed in Schedule IV to the Plan Document having become the subject of a separation in accordance with the provisions contained within the Work Force Adjustment Directive (WFAD); Appendix A of the Work Force Adjustment Directive (WFAD/A); the Severance provision within the Terms and Conditions of Employment for Executives or is laid off from a participating employer who is not subject to the Work Force Adjustment Directive (WFAD) and Workforce Adjustment Agreement (WFAD/A).\nNotes:\n- Pensionable service means service accumulated by a person under an Act or combination of Acts identified in Schedule IV, plus any years of service that would have been considered pensionable service if not for their age.\n- Retired from a participating employer means a person who was employed by a participating employer on the later of the last day the person was required to contribute to a recognized pension benefit identified in Schedule IV, or the last day the person would have been required to contribute if not for their age.\n- Notwithstanding the preceding, if a person was a member of the Plan as a retiree and subsequently returns to work such that their pension benefit is suspended, whether for a non-participating or participating PSHCP employer, the person shall be eligible to rejoin the plan as a retiree once their recognized pension benefit resumes, following the cessation of their employment and resumption of recognized pension benefits.\n1.3.2 Veterans of the Canadian Armed Forces (CAF) with a rehabilitation need that is service related as validated by Veterans' Affairs Canada (VAC), and who do not otherwise have post-release PSHCP eligibility may participate in the PSHCP as a pensioner.\n1.3.3 Former CAF members who have been approved for benefits under the Canadian Armed Forces Long Term Disability (CAF LTD) plan and who do not otherwise have post-release PSHCP eligibility may participate in the PSHCP as a pensioner.\n1.3.4 Eligible RCMP/CAF members in receipt of a recognized pension pursuant to RCMP Superannuation Act (RCMPSA)/ CAF Superannuation Act and have sufficient years of service to be eligible for PSHCP coverage, shall have the PSHCP waiting period waived and become eligible for PSHCP the day after release from the RCMP/CAF service.\n1.3.5 Notwithstanding subsection 1.3.4, RCMP/CAF members, who choose not to participate in the PSHCP immediately following their retirement (within 60 days) must serve the applicable waiting period prior to joining the Plan.\n1.3.6 The survivor, as defined in the Veterans Well-Being Act , or an orphan(s) of a veteran or Canadian Armed Forces member whose death was confirmed by Veterans’ Affairs Canada (VAC) as being a result of military service without the survivor or orphan being entitled to a survivor benefit/children’s benefit from a recognized pension benefit as per Schedule IV, may participate in the PSHCP as a pensioner.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 1.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-11",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "1.4",
+    "marginal_note": "Dependants",
+    "part": "1 Eligibility",
+    "division": "",
+    "heading": "",
+    "text": "1.4.1 A member's dependant is eligible to participate in the Plan provided the dependant is legally married to the member or satisfies the eligibility criteria stipulated in the definition of \"dependant child\" or “common-law partner”.\nException\n1.4.2 Upon application by an employee posted outside Canada, persons who would not normally be eligible for PSHCP coverage, may be deemed to be a dependant of the employee posted outside of Canada if they are financially dependent upon the employee and they are residing with the employee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 1.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-12",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "2.1",
+    "marginal_note": "When an Application is Required",
+    "part": "2 Commencement, Amendment and Termination of Coverage",
+    "division": "",
+    "heading": "",
+    "text": "2.1.1 An application on an authorized form is required:\n- when joining the Plan, e.g., including those persons who become entitled to survivor’s benefit/children’s benefit, even if the employee is entitled to full employer-paid coverage;\n- when amending coverage, e.g. from single to family (and vice versa); from one level of Hospital Provision to another;\n- when transferring coverage, e.g. to transfer from Supplementary coverage to Comprehensive coverage (and vice versa); pensioners, members of the CAF or RCMP upon becoming employed in the Public Service; to transfer from full employer-paid to non-employer-paid coverage;\n- when continuing coverage e.g., Comprehensive coverage of surviving dependants of an employee who has died while residing outside Canada.\n2.1.2 The designated officer shall certify on the application whether or not the person is eligible to participate in the Plan.\nNote:\nAn application is not required to continue the same coverage when a member retires and is in receipt of an immediate recognized ongoing pension benefit, but deductions from the pension must be authorized in writing.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 2.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-13",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "2.2",
+    "marginal_note": "Effective Date of Coverage",
+    "part": "2 Commencement, Amendment and Termination of Coverage",
+    "division": "",
+    "heading": "",
+    "text": "Waiting Period\n2.2.1 When an application is received more than 60 days after the date of eligibility, coverage starts on the first day of the fourth month following the date the application is received by the designated officer. This is considered a three (3) month waiting period. When decreasing or cancelling coverage, the reduced or cancelled coverage is effective the first day of the third month following receipt of the application by the designated officer. This is considered a two (2) month waiting period.\nWhen Joining the Plan\n2.2.2 Unless otherwise stated, coverage will become effective on the first day of the month following receipt of the application by the designated officer if the application is received within 60 days of the applicant becoming eligible.\n2.2.3 Where the application is received more than 60 days after the applicant becomes eligible or after the event requiring an application, the effective date of coverage will be the first day of the fourth month following receipt of the application by the designated officer.\n2.2.4 Coverage will become effective on the first day of the fourth month following receipt of the application by the designated officer in the following circumstances:\n- when a pensioner, who was not a member of the Plan immediately prior to retirement, applies for coverage. However, this requirement is waived for pensioners under the Members of Parliament Retirement Allowance Act and those employees who could not be covered under the PSHCP as an employee as identified in Schedule I of this Plan Document, if the application to join the Plan is received within 60 days of the ongoing pension benefit becoming payable;\n- when the survivor or child (where no survivor exists) of a deceased employee or pensioner who was not a member of the Plan or who had single coverage only applies for coverage;\n- when a member cancels their coverage and then later decides to re-apply for the PSHCP without a break in service, regardless of when they re-apply for coverage;\n- when a member who is on leave without pay (LWOP) chooses to cancel their coverage and later wishes to re-apply for coverage. However, the employee will not be allowed to reinstate their coverage while they are on LWOP.\nWhen Amending Coverage\n2.2.5 Unless otherwise specified, if an application to amend coverage is received within 60 days of an event requiring a change, the coverage will change effective the first day of the month following receipt of the request for change by the designated officer. Otherwise, a three (3) month waiting period will apply.\nFrom Single to Family Coverage and Vice Versa\n2.2.6 Coverage will become effective on the date of acquiring a dependant if the application is received by the designated officer within 60 days of the event. Otherwise, a three (3) month waiting period will apply.\n2.2.7 An employee may not amend their coverage while on LWOP or during the off-season or off-session except where a member applies to increase coverage from single to family on acquiring a dependant.\nIncreasing the Level of Coverage Under the Hospital Provision\n2.2.8 Unless otherwise specified, an increase to the level of Hospital Provision will not take effect until the first day of the fourth month following receipt of the application by the designated officer.\nExceptions\n2.2.9 A three (3) month waiting period does not apply when the application to increase the level of Hospital Provision is received within 60 days of:\n- the addition of a dependant(s) on acquiring a spouse, common-law partner or child;\n- ceasing to be covered under a provincial or territorial health insurance plan or vice versa when transferring coverage from Supplementary to Comprehensive or from Comprehensive to Supplementary;\n- an employee becoming in receipt of a recognized ongoing immediate pension benefit;\n- a member of the CAF or RCMP or a pensioner becoming employed in the Public Service;\n- a survivor or dependant child(ren) of a deceased member becoming in receipt of an ongoing recognized survivor's benefit or children’s benefit.\n2.2.10 The three (3) month waiting period also does not apply when the application to increase coverage coincides with the application to delete a dependant, i.e., when amending coverage from family to single.\nDecreasing the Level of Coverage Under the Hospital Provision\n2.2.11 Where an application is submitted to decrease the level of coverage under the Hospital Provision, the amended coverage is effective on the first day of the month following the 60 th day after receipt of the application by the designated officer. The new coverage is effective on the first day of the month following the month of the first deduction at the new rate.\nWhen Transferring Coverage\n2.2.12 Unless otherwise specified, where the application is received within 60 days of becoming eligible to transfer coverage, coverage will become effective on the first day of the month following receipt of the required application by the designated officer. Otherwise, coverage is effective from the first day of the fourth month following receipt of the application by the designated officer.\nWhen Two Members are Spouses or Common-Law Partners and Wish to Have One Membership Under the Plan\n2.2.13 There is no waiting period when two (2) members are spouses or common-law partners and wish to have only one membership under the Plan. No gap in coverage should occur.\n2.2.14 However, a three (3) month waiting period will apply to an increase in the level of Hospital Provision if either the member or the dependant is thereby increasing their level of coverage.\nDependant Becoming a Member in their Own Right:\n2.2.15 A person who is covered as a dependant under the PSHCP and who applies for their own coverage under the PSHCP within 60 days of ceasing to be covered as a dependant, including while on LWOP, is not subject to the three (3) month waiting period. Coverage commences on the day coverage as a dependant ceases. However, if the member wishes to increase their level of hospital coverage as a dependant, the increased coverage will be subject to a three (3) month waiting period.\nFrom Supplementary to Comprehensive Coverage (and vice versa)\nCoverage for Members Posted Outside Canada\n2.2.16 Members posted outside Canada are required to have Comprehensive coverage under the PSHCP for the month of departure from Canada.\nCoverage for Pensioners, Employees on Educational LWOP or on International Assignment\n2.2.17 If an application to transfer from Supplementary to Comprehensive coverage is received by the designated officer within 60 days of ceasing to be covered by a provincial/territorial health insurance plan, coverage is effective the first of the month following the date of receipt. If an application is received more than 60 days after ceasing to be covered under a provincial/territorial health insurance plan, a three (3) month waiting period will apply.\n2.2.18 When transferring from Comprehensive to Supplementary coverage, the Supplementary coverage cannot commence until the date the coverage commences under a provincial/territorial health insurance plan.\nMembers of the CAF and of the RCMP and Pensioners Becoming Employed in the Public Service\n2.2.19 Upon employment in the Public Service, a member of the CAF or RCMP who has dependants covered under the PSHCP may apply for coverage as a Public Service employee. If the application is received by the designated officer within 60 days of the date of ceasing coverage under the CAF or RCMP medical provisions, coverage is effective the day the member ceases to be covered under the CAF or RCMP medical provisions. Otherwise, a three (3) month waiting period will apply.\n2.2.20 Likewise, upon employment in the Public Service, a pensioner may apply for coverage as an employee. If the application is received by the designated officer within 60 days of becoming an employee, coverage is effective the day the pensioner becomes an employee.\n2.2.21 Should the member also wish to amend their level of hospital coverage at this time, they may do so without a waiting period. If the member applies more than 60 days after the date of transfer to the Public Service, a three (3) month waiting period will apply.\nWhen Continuing Coverage\n2.2.22 Coverage under the Plan continues when:\n- an employee who was a member of the Plan immediately prior to retirement and who on retirement is entitled to an immediate ongoing pension benefit;\n- a member dies and their dependants are in receipt of a recognized survivor's or children’s benefit;\n- a member is totally disabled on the date of termination of the employment. Coverage continues during total disability for a period of up to six (6) months following the date of termination of the person's employment provided that acceptable proof of such disability is received by the employer. This does not apply if the member is eligible to be a participant as a pensioner or a dependant;\n- a member ceases to be employed during pregnancy and is not in receipt of an ongoing pension benefit; the member may continue coverage until the end of the month in which the pregnancy is terminated or the end of the month in which the child is born;\n- a member dies leaving a survivor who is pregnant and who was covered as a dependant on the date of death of the member, if the survivor applies within 60 days of the member's death. The coverage will continue for the period during which the survivor is pregnant and confined following the pregnancy. This does not apply if the survivor is in receipt of a recognized ongoing pension benefit or of a survivor's benefit;\n- a member with Comprehensive coverage dies leaving a dependant. The dependant may be covered under Comprehensive coverage for a period of six (6) months after the date of death;\n- the member is laid-off under the Workforce Adjustment Directive (WFAD). Coverage may be continued for one year or until the member is entitled to an ongoing pension benefit whichever is the shorter period. This does not apply to employees who have resigned under the WFAD, including those employees who have accepted a cash-out, a retention payment or a contracting out settlement;\n- a member is re-employed as an eligible employee before coverage ceases;\n- a pensioner who was a member of the Plan immediately prior to being appointed to a term of six (6) months or less;\n- a former Deputy Head is a participant under the Special Retirement Arrangements Act ;\n- an employee accepts a specified period appointment regardless of its length while on LWOP from an indeterminate position, provided coverage was maintained during the LWOP. PSHCP contributions may be deducted from their specified period employment remuneration. However, if coverage under the PSHCP was not maintained during the LWOP, the employee's coverage under the PSHCP can only be reinstated if: the employee is appointed for a specified period of more than six (6) months, or if the employee is appointed for a specified period of six (6) months or less and is later appointed for another specified period when the employee completes six (6) months of continuous employment;\n- an employee is on LWOP, unless that employee provides notice in writing that they wish to opt out of the Plan during the period of LWOP;\n- an employee on suspension or on seasonal/sessional lay-off provided the required contributions are submitted to the designated officer.\nNotes:\n- If an employee on seasonal/sessional lay-off or on suspension fails to make the required payments, the coverage terminates at the end of the month following the month in which the last contribution was paid. The employee will not be covered for the period of LWOP, but coverage will be reinstated on return to duty. When a member returns to duty, the contributions resume automatically from pay in the month the employee returns to work. Coverage is effective from the first day of the month following the month during which the first contribution is deducted from pay.\n- If an employee is on LWOP when coverage would normally become effective, coverage only becomes effective the first of the month following return to duty.\n- All reference to LWOP assumes that the leave has been duly authorized by the employer.\nFamilies with both Supplementary and Comprehensive Coverage\nCoverage for Dependants Residing Outside Canada While the Member is also Residing Outside Canada\n2.2.23 When a member is residing outside Canada and has Comprehensive coverage, a dependant of that member who is also residing outside Canada but who is not residing with the member (e.g., is attending school), may have Comprehensive coverage as a dependant of the member.\n2.2.24 Any dependant who remains in or returns to Canada temporarily (i.e., for three (3) months or less) after the member's departure may have Comprehensive coverage while in Canada if they are not covered under a provincial/territorial health insurance plan.\nCoverage for Dependants Residing in Canada While the Member Resides Outside Canada\n2.2.25 Any dependant who resides in Canada other than on a temporary basis (i.e., for more than three (3) months) is ineligible for Comprehensive coverage and must enrol in a provincial/territorial health insurance plan. However, the dependant will have Supplementary coverage if eligible and if the member is paying family contributions for Comprehensive coverage.\nCoverage for Dependants Residing Outside Canada While the Employee Resides in Canada\n2.2.26 When an employee with Comprehensive coverage who was residing outside Canada returns to Canada and enrols in a provincial/territorial health insurance plan, but one or more covered dependants of that employee temporarily, i.e., for three (3) months or less, remain outside Canada, the employee and any dependants in Canada will be covered under Supplementary coverage. The dependants residing outside Canada may continue to have Comprehensive coverage until they return to Canada and are eligible for coverage under a provincial/territorial insurance plan provided the employee has family Comprehensive coverage.\nNo Coverage for Dependants Residing Outside Canada While the Member Resides in Canada\n2.2.27 When a member resides in Canada but has a dependant who is residing outside Canada and therefore is not eligible to be covered under a provincial/territorial health insurance plan, that dependant is not eligible for PSHCP coverage.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 2.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-14",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "2.3",
+    "marginal_note": "Termination of Coverage",
+    "part": "2 Commencement, Amendment and Termination of Coverage",
+    "division": "",
+    "heading": "",
+    "text": "Voluntary Cessation of Coverage\n2.3.1 A member who wishes to cancel their PSHCP coverage must put their request in writing to the designated officer. Deductions will cease no later than two (2) months following the date notification was received by the designated officer. Coverage will continue for one (1) month following the month that the last deduction was made.\n2.3.2 A retroactive cancellation cannot be authorized.\n2.3.3 Employees who cancel their coverage at any time while on LWOP, will not be allowed to reinstate their coverage until they return to duty, at which time a three (3) month waiting period will apply.\n2.3.4 When cancelling a dependant's coverage, the dependant's coverage ceases no later than two (2) months following the date that the application is received by the designated officer. The deductions at the lower rate start the month prior to the effective date of the new coverage.\n2.3.5 Except in case of death of a dependant or of a designated officer not ceasing deductions within two (2) months of receiving an application, no contributions will be refunded when the member cancels their dependant's coverage.\nInvoluntary Cessation of Coverage\n2.3.6 When a member ceases to be an eligible employee or an eligible pensioner, if a contribution is deducted in the month during which the member ceases to be eligible, coverage of the member and their dependant(s) will continue until the end of the following month.\n2.3.7 In the case of a dependant's death, the contributions are adjusted effective the month of death of the dependant, provided the application is received by the designated officer within 60 days of death. If the application is received after 60 days, contributions are adjusted effective the first of the month following receipt of the application by the designated officer.\n2.3.8 A member ceases to be eligible on the date of:\n- cessation of employment if they are not in receipt of an immediate recognized ongoing pension benefit;\n- becoming an employee locally engaged outside Canada;\n- becoming employed in a portion of the Public Service excluded from the Plan; or\n- ceasing to receive the disability pension because they have recovered their health.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 2.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-15",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "3.1",
+    "marginal_note": "General",
+    "part": "3 Contributions",
+    "division": "",
+    "heading": "",
+    "text": "3.1.1 The Plan is supported through contributions from the Treasury Board of Canada, participating employers and Plan members. The Treasury Board of Canada and participating employers must make contributions in accordance with the PSHCP Plan Directive.\n3.1.2 The PSHCP contributions are identified in Schedule V. Monthly contributions from members, where applicable, are payable one (1) month in advance of the effective date of coverage. They are deducted from salary or a recognized pension, survivor's benefit or children’s benefit, as authorized in writing by the member. In the case of the VAC client group, contributions will be taken directly from the member's bank account.\n3.1.3 Employees identified under Schedule VI, as amended from time to time by the Treasury Board of Canada, are entitled to the full Employer-paid coverage under the family Hospital Provision Level III. When these members proceed on LWOP, for whatever reason, full Employer-paid coverage continues.\n3.1.4 CAF and RCMP members or pensioners who are in receipt of an ongoing recognized pension and are paying monthly PSHCP contributions from that pension, and who become employed in the Public Service, may choose to be covered under the PSHCP as employees if they are eligible. However, it is the member's responsibility to advise the pension office to discontinue PSHCP deductions from their pension benefit, and to apply for coverage under the PSHCP as a Public Service employee.\n3.1.5 Members who proceed on seasonal/sessional lay-offs, so that there is no salary in any month from which the required contribution may be deducted, may continue their coverage and that of their dependants by paying the required contributions, in advance to their designated officer by cheque or money order made payable to the Receiver General for Canada.\n3.1.6 Pensioner supplemental monthly contribution rates (employer/pensioner) are determined on a cost-sharing rate and identified in Schedule V.\n3.1.7 Pensioners who retired on or before March 31, 2025, who are in receipt of a Guaranteed Income Supplement (GIS) or whose net income with their spouse or common-law partner as reported on their income tax Notice of Assessment is lower than the GIS threshold established for the Old Age Security Act may be eligible for the relief provision.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 3.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-16",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "3.2",
+    "marginal_note": "Payment of Contributions While on Leave Without Pay (LWOP)",
+    "part": "3 Contributions",
+    "division": "",
+    "heading": "",
+    "text": "3.2.1 Coverage under the Plan continues while an employee is on Leave Without Pay (LWOP) unless that employee provides notice in writing that they wish to opt out of the Plan during the period of LWOP. If such notice is provided, coverage will be cancelled effective the month following the month in which the notice is received by the designated officer.\n3.2.2 A member going on LWOP who does not opt out of the PSHCP for the period on LWOP, will be required to either:\n- pay the required contributions in advance; or\n- pay the contributions owing in a manner to be determined by the employer, on ceasing to be on LWOP, whether due to a return to work or ceasing to be employed.\n3.2.3 An employee who has not chosen to pay the required contributions in advance will be deemed to have opted to pay the contributions retroactively on ceasing to be on LWOP.\n3.2.4 All reference to LWOP assumes that the leave has been duly authorized by the Employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 3.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-17",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "3.3",
+    "marginal_note": "Employee Contributions Only",
+    "part": "3 Contributions",
+    "division": "",
+    "heading": "",
+    "text": "3.3.1 Employees are required to pay only their contributions when on (LWOP) for the following reasons:\n- for the purpose of undergoing training or instruction to the advantage of the Employer;\n- for the purpose of serving in the CAF;\n- because of illness or disability;\n- because of pregnancy;\n- to serve with any organization (other than a Public Service bargaining agent or credit union) where the leave is certified as being to the advantage of the department, or is being performed at the request of the Government of Canada;\n- personal needs for a period not exceeding three (3) months, when the leave was approved by the appropriate authority as leave for personal needs;\n- for parental leave, for which the member is approved, beginning on the day on which the child is born or comes in the member's care;\n- for the first three (3) consecutive months of any period of LWOP (including self-funded leave);\n- for the first three (3) months of absence from duty while on off-pay or off-duty status;\n- for the leave portion of the leave with income averaging arrangement;\n- for the leave portion of the pre-retirement leave arrangement;\n- for the purpose of providing care or support to a person during a period for which caregiving leave has been approved.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 3.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-18",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "3.4",
+    "marginal_note": "Employee and Employer Contributions",
+    "part": "3 Contributions",
+    "division": "",
+    "heading": "",
+    "text": "3.4.1 Both the employee’s and the employer’s contributions must be remitted by the member when:\n- taking any kind of LWOP for reasons not listed in subsection 3.3.1;\n- an employee who was laid-off chooses to retain coverage for up to one year following lay-off from the Public Service;\n- the survivor of a member who was pregnant at the time of the member's death chooses to continue coverage for the period during which the survivor is pregnant, and confined following the pregnancy;\n- the survivor of a member with Comprehensive coverage chooses to maintain Comprehensive coverage for a period of six (6) months after the date of death of the member;\n- an employee is on suspension or on unauthorized LWOP;\n- a member who ceases to be employed during pregnancy and is not in receipt of an ongoing pension benefit, chooses to continue coverage until the end of the month in which the pregnancy is terminated or the end of the month in which the child is born;\n- a former Deputy Head is a participant under the Special Retirement Arrangements Act and chooses to maintain coverage under the Plan;\n- CAF Reserve Component: Class A and B reservists of the CAF are engaged for a period of less than 180 days. Class B reservists who are engaged for a period greater than 180 days only pay the member contributions.\nNote:\nWhen the reason for the LWOP changes and such change requires a different rate to be paid, the new contribution rate shall be effective the first of the month following the month of the change in the reason for the LWOP.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 3.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-19",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "3.5",
+    "marginal_note": "Retroactive Change in Coverage",
+    "part": "3 Contributions",
+    "division": "",
+    "heading": "",
+    "text": "3.5.1 Where a member requests a retroactive amendment in PSHCP coverage due to a change in status (i.e. no more dependants), the following rules will apply:\n- a Plan member who fails to amend coverage in a timely manner can request a refund of member contributions as far back as January of the calendar year in which the request is received by the designated officer;\n- discretionary authority has been given to the designated officer to refund members’ contributions for a period not exceeding five (5) years under extenuating circumstances such as where a person acting in a fiduciary capacity takes over the affairs of a person who is no longer capable of looking after their own affairs.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 3.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-20",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "3.6",
+    "marginal_note": "Administrative Errors",
+    "part": "3 Contributions",
+    "division": "",
+    "heading": "",
+    "text": "3.6.1 When it is discovered that a member complied with application requirements, but due to an administrative error no contributions were deducted from salary or pension, the member will have the option to:\n- re-apply for coverage, but in this case, coverage will not be subject to the normal three (3) month waiting period; or\n- pay all the outstanding contributions, i.e., retroactively from the date the contributions should have been deducted from pay or pension. The outstanding contributions will be deducted as one lump sum from pay or pension.\n3.6.2 The same rule would apply if the contributions deducted were incorrect, i.e., providing a lower level of coverage than the coverage for which the member had applied. However, if the deductions were made in excess of the required contribution, the designated officer would authorize the reimbursement of the contributions and the deduction of the correct contribution from pay or pension.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 3.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-21",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "4.1",
+    "marginal_note": "Supplementary Coverage",
+    "part": "4 Available Coverage",
+    "division": "",
+    "heading": "",
+    "text": "4.1.1 This coverage is intended for eligible participants who are covered under a provincial/territorial health insurance plan. In general, the PSHCP supplements the coverage provided under the provincial/territorial plan in the member's province/territory of residence. This coverage consists of the Extended Health Provision (80%) reimbursement except for:\n- Emergency Benefit While Travelling and the Emergency Travel Assistance Services which are reimbursed at 100%;\n- Catastrophic drug coverage which provides 100% reimbursement for eligible drug expenses in excess of $3,500 out-of-pocket cap;\n- Hospital Provision (100% reimbursement).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 4.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-22",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "4.2",
+    "marginal_note": "Comprehensive Coverage",
+    "part": "4 Available Coverage",
+    "division": "",
+    "heading": "",
+    "text": "4.2.1 This coverage is intended for members and their eligible dependants who are residing with the member outside Canada and who are not covered under a provincial/territorial health insurance plan or in a non-government hospital insurance plan. A person covered under Comprehensive coverage will continue to be covered under this benefit after their return to Canada until such time as they become eligible to be insured under a provincial/territorial health insurance plan. This coverage consists of the:\n- Extended Health Provision (80% reimbursement) except for: Catastrophic drug coverage which provides 100% reimbursement for eligible drug expenses in excess of $3,500 out-of-pocket cap; Hospital Provision (100% reimbursement); Out-of-Province Benefit is not available under Comprehensive coverage.\n- Basic Health Care Provision (100% reimbursement);\n- Hospital Expense (Outside Canada) Provision (100% reimbursement). This provision does not apply to pensioners.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 4.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-23",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "4.3",
+    "marginal_note": "Eligibility for Provisions",
+    "part": "4 Available Coverage",
+    "division": "",
+    "heading": "",
+    "text": "Employees, Dependants of Members of the CAF and of the RCMP\nResidency Extended Health Provision and Hospital Level I Hospital Provision Level II and III Basic Health Care Hospital Expense (Outside Canada) In Canada and covered under a provincial/ territorial health insurance plan ✓ ✓ No No Posted outside Canada compulsory 3 ✓ compulsory compulsory On loan to serve with an international organization 1 ✓ 3 ✓ ✓ ✓ On educational LWOP 4 outside Canada 1 ✓ 3 ✓ ✓ ✓ On LWOP 4 and outside Canada ✓ 2 ✓ 2 No No\nPensioners\nResidency Extended Health Provision and Hospital Level I Hospital Provision Level II and III Basic Health Care Hospital Expense (Outside Canada) In Canada and covered under a provincial/ territorial health insurance plan ✓ ✓ No No Residing outside Canada ✓ 3 ✓ ✓ No\n✓ means eligible for coverage under this provision\n1 Departmental approval required.\n2 Provided that the member is insured under a provincial/territorial health insurance plan's \"out-of-country\" coverage.\n3 Members with Comprehensive coverage and therefore without provincial/territorial health insurance, are not eligible for the out-of-province benefit.\n4 LWOP means leave without pay.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 4.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-24",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.1",
+    "marginal_note": "Claims",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.1.1 A claim must be received by the Plan Administrator within 12 months following the calendar year in which the expense is incurred and paid in full. Claims will not be accepted after the 12-month deadline unless the late claim is the result of unavoidable circumstances such as medical or psychological incapacity. Failure to submit a claim within 12 months following the calendar year in which the expense is incurred and paid in full will not invalidate the claim if, in the Plan Administrator’s opinion, it was not reasonably possible to submit the claim within the time, provided the claim is submitted within 18 months following the calendar year in which the expense was incurred and paid in full. Except in case of medical or psychological incapacity, the Plan Administrator has no authority to extend the time period for submitting a claim.\n5.1.2 For the assessment of a claim, the Plan Administrator may require supporting documents, such as: bills and invoices, pharmacy receipts, prescriptions, itemized statements from a physician or other medical practitioner, or other information the Plan Administrator considers necessary, before processing the claim. Costs incurred to obtain proof of claim or additional information are not eligible under the PSHCP and are at the claimant’s expense.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-25",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.2",
+    "marginal_note": "Appeals",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.2.1 Where a member does not agree with a decision of the Plan Administrator and wishes a review of their case, a submission may be made to the PSHCP Administration Authority for review by its Appeals Committee. The Appeals Committee has the discretion to reach a decision that embodies due consideration for individual circumstances and Plan provisions. Members should endeavour to exhaust all avenues of review with the Plan Administrator before submitting an appeal to the PSHCP Administration Authority. The Appeals Committee reserves the right to refuse to reconsider their decision on an appeal. The appeal process is the final review level under the PSHCP.\n5.2.2 An appeal of a decision of the Plan Administrator must be submitted to the PSHCP Administration Authority within one year from the mailing of the Plan Administrator’s Explanation of Benefits statement or the date of the pharmacy receipt from a benefit card transaction.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-26",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.3",
+    "marginal_note": "Payment of Benefits",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.3.1 The Plan Administrator will provide reimbursement to the member when proof is received that an eligible expense has been incurred and paid in full. The amount reimbursed is subject to the provisions described in the Summary of Maximum Eligible Expenses and to the application of the co-payment, whenever applicable.\n5.3.2 The amount payable is determined by applying the eligible expense maximum and subtracting the applicable co-payment.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-27",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.4",
+    "marginal_note": "Co-Payment",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.4.1 Except where otherwise stated, the Plan will reimburse the member 80% of the reasonable and customary charges incurred for an eligible service or product, subject to the Plan’s stated maximums for the service or product, as identified in the Summary of Maximum Eligible Expenses. The co-payment is the remaining 20% of such eligible expenses paid by the member.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-28",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.5",
+    "marginal_note": "Overpayments",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.5.1 Administrative Error: In situations where the member was reimbursed in excess of what was claimed, the Plan Administrator is authorized to recover overpayments. The Plan Administrator will proceed with the recovery process by advising the member of the overpayment and asking how they would like to reimburse the amount, i.e., either by cheque for the amount of the overpayment or by authorizing the Plan Administrator to deduct the overpayment from future claims. In the event the member does not acknowledge the overpayment within 30 days, the Plan Administrator will automatically deduct the overpayment from future claims reimbursement.\n5.5.2 Adjudication Error: In situations where an adjudication error is made or an adjudication decision is reversed based on additional information, the Plan Administrator will not recover the overpayment from the member, but will advise the member in writing that these expenses will no longer be reimbursed.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-29",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.6",
+    "marginal_note": "Coordination of Benefits",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.6.1 If a participant is covered under two or more health care plans, payment of benefits under this Plan will be determined as follows:\n- if the other plan does not contain a coordination of benefits clause, payment under the other plan must be made before the Plan Administrator will pay under this provision;\n- if the other plan does contain a coordination of benefits clause, priority of payment will be attributed in the following order, in accordance with Canadian Life and Health Insurance Association (CHLIA) principles: where the claim is in respect of a PSHCP member: the plan where the person is covered as a member, if a person is covered under two plans, priority goes to: the plan where the member is a full-time employee, the plan where the member is a part-time employee, the plan where the member is a pensioner; where the claim is in respect of a spouse or common-law partner, the plan where the spouse or common-law partner is covered as an employee or pensioner; where the claim is in respect of a dependant child: the plan of the parent with the earlier birth date (month/day) in the calendar year, the plan of the parent whose first name begins with the earlier letter in the alphabet, if the parents have the same birth date; in situations where parents are separated/divorced, then the following order applies: the plan of the parent with custody of the dependant child, the plan of the spouse or common-law partner of the parent with custody of the dependant child, the plan of the parent not having custody of the dependant child, the plan of the spouse or common-law partner of the parent not having custody of the dependant child.\n5.6.2 If priority cannot be established in the manner outlined in subsection 5.6.1, the benefits will be prorated in proportion to the amount that would have been paid under each plan had there been coverage by only that plan.\n5.6.3 The amount of benefit payable under this Plan will not exceed the total amount of eligible expenses incurred less the amount paid by any other plan.\n5.6.4 If a dental accident occurs, health plans with dental accident coverage must pay benefits before dental plans.\n5.6.5 Coordination of benefits is allowed in cases where both spouses or common-law partners (as defined by the Plan) are members of the Public Service Health Care Plan on the same basis as the coordination of benefit provisions would apply where a Plan participant is entitled to reimbursement from two or more health care plans.\n5.6.6 A member may only hold one valid PSHCP certificate number in their own right.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-30",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.7",
+    "marginal_note": "Subrogation",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.7.1 The Plan Administrator shall, on behalf of the Partners Committee, except where otherwise directed by the Partners Committee, take all such actions or do such things as may reasonably be required or considered commercially prudent to preserve or to pursue the right, if any, of the Partners Committee to be subrogated to the rights of a claimant in relation to any matter that is or was the subject of an eligible claim, and to seek or have such rights in respect of whom the Partners Committee have the right of subrogation discharged or satisfied, other than by the institution of judicial proceedings or by the engagement of legal counsel for the purpose of enforcing such rights, unless directed or otherwise authorized by the Attorney General of Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.7",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-31",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "5.8",
+    "marginal_note": "General Exclusions and Limitations",
+    "part": "5 Plan Provisions",
+    "division": "",
+    "heading": "",
+    "text": "5.8.1 No benefit is payable for:\n- expenses for which benefits are payable under a Workers’ Compensation Act or a similar statute or enactment, or by any government agency;\n- expenses for services and supplies, rendered or prescribed by a person who is ordinarily a resident in the patient’s home or who is related to the patient by blood, marriage, or common-law partnership;\n- expenses for services or products for cosmetic purposes only, or for conditions not detrimental to health, except those required as a result of accidental injury;\n- expenses for services or products normally rendered without charge;\n- expenses for services rendered in connection with medical examinations for insurance, school, camp, association, employment, passport or similar purposes;\n- expenses for services provided by a physician licensed and practicing in Canada where the participant is eligible to be insured under a provincial/territorial health insurance plan, except for such services which are specifically included under the section entitled Plan Provisions;\n- expenses for experimental products or treatments, for which substantial evidence provided through objective clinical testing of the product’s or treatment’s safety and effectiveness for the purpose and under the conditions of the use recommended does not exist to the Plan Administrator’s satisfaction;\n- expenses for benefits which are legally prohibited by a government from coverage;\n- the portion of charges which are payable under a provincial/territorial health insurance plan, a provincial/territorial drug plan, or any provincially/territorially sponsored program, whether or not the participant is participating in the plan or program;\n- the portion of charges for services rendered or supplies provided in a hospital outside of Canada, that would normally be payable under a provincial/territorial health or hospital insurance plan if the services or products had been rendered in a hospital in Canada. This limitation does not apply to the eligible expenses under the Hospital (Outside Canada) Provision and the Extended Health Provision – Out-of-Province Benefit;\n- the portion of charges which is the legal liability of any other party;\n- specific exclusions identified under each Plan benefit.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 5.8",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-32",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.1",
+    "marginal_note": "General",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "6.1.1 The purpose of this provision is to provide coverage for specified services and products which are not covered under provincial/territorial health insurance plans, or alternatively, in the case of members resident outside Canada, which are not covered under the Basic Health Care Provision of the PSHCP. All members of the PSHCP are covered under this provision, except for those with Comprehensive coverage who are not eligible for the Out-of-Province Benefit.\n6.1.2 The Extended Health Provision is comprised of the following benefits:\n- Drug Benefit;\n- Vision Care Benefit;\n- Medical Practitioners Benefit;\n- Miscellaneous Expense Benefit;\n- Dental Benefit;\n- Out-of-Province Benefit (for members with Supplementary coverage only): Emergency Benefit While Travelling, Emergency Travel Assistance Services, Referral Benefit.\n6.1.3 Some of the aforementioned benefits may be subject to reasonable and customary charges and to certain limits as specified in the Summary of Maximum Eligible Expenses. All are subject to the co-payment except for the Emergency Benefit While Travelling and the Emergency Travel Assistance Services.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-33",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.2",
+    "marginal_note": "Drug Benefit (For All Members)",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "6.2.1 To be eligible, expenses must be:\n- the reasonable and customary charges, in accordance with the Plan’s formulary;\n- prescribed by a physician, dentist, nurse practitioner (if authorized by provincial/territorial legislation), or other qualified health professional if the applicable provincial/territorial legislation permits them to prescribe the drugs; and\n- dispensed by a pharmacist or physician.\n6.2.2 Eligible expenses are:\n- drugs which legally require a prescription and are identified in the Monographs section of the current Compendium of Pharmaceuticals and Specialties as a narcotic, controlled drug, or requiring a prescription, except for those specified under Exclusions listed in this section;\n- limited to 80% of a drug cost that has been established by the Plan Administrator in their price file, and determined to be reasonable and customary, when accessed by a member using the PSHCP Benefit Card. The 20% co-payment that a member is responsible for, notwithstanding expenses in excess of the Plan Administrator’s price file that may be incurred by not using the PSHCP Benefit Card, will not be reimbursed by the PSHCP. expenses associated with eligible drug claims incurred by members when posted or travelling outside Canada that cannot be submitted by the pharmacist by using the PSHCP Benefit Card are reimbursed at 80% of the paid amount, limited to the lowest cost alternative of a generic drug, where a generic drug exists that is associated with the Plan Administrator’s price file, unless a PSHCP Drug Exception form is completed and approved by the Plan Administrator;\n- life-sustaining drugs which may not legally require a prescription and are identified in Schedule VII of this Plan Document;\n- replacement therapeutic nutrients prescribed by an accredited medical specialist for the treatment of an injury or disease excluding allergies or aesthetic ailments, provided that there is no other nutritional alternative to support the life of the participant;\n- injectable drugs, including allergy serums administered by injection;\n- compound drugs containing at least one active ingredient with a Drug Identification Number (DIN) that is eligible under the PSHCP;\n- vitamins and minerals which are prescribed for the treatment of a chronic disease, when in accordance with customary practice of medicine, the use of such products is proven to have therapeutic value, and it is confirmed by a physician or nurse practitioner that no other alternatives are available to the patient;\n- drug delivery devices to deliver asthma medication, which are integral to the product, and approved by the Plan Administrator;\n- aerochambers with masks for the delivery of asthma medication;\n- specialized formulas for infants with a confirmed intolerance to both bovine and soy protein. The attending physician, or nurse practitioner, must confirm in writing that the infant cannot tolerate any other formula or feeding substitute;\n- smoking cessation aids, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- contraceptives, including oral contraceptives, non-oral contraceptives such as patches, vaginal rings, contraceptive implants (intrauterine and arm), and intrauterine devices (IUDs), including copper IUDs; excludes expenses for contraceptives that are barrier methods, such as male or female condoms, diaphragm and cervical caps, as well as spermicide products such as foams and jellies;\n- erectile dysfunction drugs, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses.\nPSHCP Benefit Card\n6.2.3 Members may use their benefit card to purchase prescription medication to a maximum of 100 days for all PSHCP-eligible drugs. Members travelling and requiring more than a three-month supply may contact the Plan Administrator who can add such a notation to the file. The card may also be used to purchase the following eligible medical supplies at pharmacies in Canada: diabetic supplies (syringes, lancets, and glucose test strips), catheter supplies, and dressing and bandages. To be eligible for reimbursement, these medical supplies require a prescription. All other expenses may be submitted electronically using the Plan Administrator’s website or mobile application.\n6.2.4 With the introduction of the PSHCP Benefit Card in 2010, the PSHCP has adopted the same practice as many provincial drug programs that require pharmacists to dispense the lowest-cost alternative medication, and charge the price based on the Plan Administrator’s price file which represents the reasonable and customary mark-up and ingredient cost by province. Pharmacists may not charge more than the cost indicated in the price file to members using the PSHCP Benefit Card. However, pharmacists may charge their normal costs to individuals who opt to not use the benefit card, and the Plan member will be responsible for the difference between the amount charged and the price file as the excess amount will not be eligible under the PSHCP.\nPrior Authorization\n6.2.5 The Plan Administrator will assess whether a prescribed drug is subject to the PSHCP’s Prior Authorization program and represents an appropriate step therapy approach to reasonable treatment for the Plan participant’s medical condition.\n6.2.6 The list of drugs and drug supplies requiring prior authorization will be established and maintained by the Plan Administrator. This list may include, but is not limited to, generic and biosimilar products as they become available and where evidence and Health Canada approvals become available.\n6.2.7 The Plan Administrator may deny any expense for a drug that appears on the prior-authorization list. The Plan Administrator will regularly review and may add or remove a drug from the list. For greater certainty, a drug may be added to the list if:\n- the Plan Administrator determines that further information from professional advisory bodies, government agencies or the manufacturer of the drug is necessary to assess the drug; or\n- the Plan Administrator determines that the drug is not proportionate to the disease or injury or, where applicable, the stage or progression of the disease or injury.\n6.2.8 The Plan Administrator may deny any drug that the Plan Administrator has determined is not proportionate to the disease or injury or, where applicable, the stage or progression of the disease or injury. In determining whether a drug is proportionate, the Plan Administrator may consider:\n- clinical practice guidelines;\n- assessments of the clinical effectiveness of the service or supply, including by professional advisory bodies or government agencies;\n- information provided by a manufacturer or provider of the service or supply; and\n- assessments of the cost effectiveness of the service or supply, including by professional advisory bodies or government agencies.\n6.2.9 The Plan Administrator may authorize an alternative treatment, prioritizing but not limited to the lowest cost alternative, provided it represents a reasonable treatment for the Plan participant’s medical condition. The Plan Administrator may deny or limit reimbursement to the expenses associated with the approved treatment.\n6.2.10 The Plan Administrator may require a Plan participant take part in a patient support program to which the Plan participant is eligible. Refusal to participate in a patient support program may reduce the amount of the authorized covered expense(s) that might have been possible if the Plan participant had applied to the patient support program.\n6.2.11 The Plan Administrator may revoke a prior authorization decision, if medical evidence is found to no longer support the drug for which prior authorization was approved.\n6.2.12 The Plan Administrator will re-assess approved Plan participant’s prior authorization decisions, depending on the drug and/or medical condition for which approval was granted. The list of drugs and/or medical conditions that require re-assessment will be established by the Plan Administrator.\n6.2.13 A Plan participant with Comprehensive coverage may not be subject to the PSHCP’s prior authorization program.\n6.2.14 Where a member does not agree with a prior-authorization decision, they may ask the Plan Administrator to review their file. Once all avenues of review with the Plan Administrator have been exhausted, the member may submit an appeal to the PSHCP Administration Authority, as a last course of action. The appeal process is the final review level under the PSHCP.\nMandatory Generic/Biosimilar Substitution\n6.2.15 All prescription drugs covered under the PSHCP are reimbursed at 80% of the cost of the lowest-cost alternative drug. The same applies to biologic drugs, which are reimbursed at 80% of the cost of the lowest-cost biosimilars. Exceptions may be granted based on medical necessity.\nPharmacy Dispensing Fees and Frequency Limits\n6.2.16 The PSHCP will reimburse up to a maximum of $8 for the pharmacy dispensing fee. The fee cap does not apply to biologic or compound drugs.\n6.2.17 Pharmacist dispensing fees will be reimbursed up to a maximum of five (5) times per calendar year for maintenance drugs. Exceptions may be granted if the drug is a controlled substance, has a manufacturer recommended storage limitation, or the three-month supply co-pay is more than $100.\n6.2.18 Exceptions may apply to some provinces/territories due to provincial/territorial laws.\n6.2.19 Members who hold Comprehensive coverage may not be subject to dispensing fee limitations.\nCatastrophic Drug Coverage in the Event of High Drug Costs\n6.2.20 Catastrophic drug coverage provides protection for members who incur high drug costs in any given calendar year. Under the terms of this provision, eligible drug expenses incurred in a given calendar year will be reimbursed at 80% until a plan member reaches in that same calendar year $3,500 in out-of-pocket drug expenses. Eligible drug expenses incurred during the same calendar year in excess of this threshold will then be reimbursed at 100%.\nExclusions\n6.2.21 No benefit is payable for:\n- expenses for drugs which, in the Plan Administrator’s opinion, are experimental;\n- publicly advertised items or products which, in the Plan Administrator’s opinion, are household remedies;\n- expenses for vitamins, minerals, and protein supplements, other than expenses that would qualify for reimbursement under Eligible Expenses;\n- expenses for therapeutic nutrients other than those that would qualify for reimbursement under Eligible Expenses;\n- expenses for diets and dietary supplements, infant foods and sugar or salt substitutes, other than expenses that would qualify for reimbursement under Eligible Expenses;\n- expenses for lozenges, mouth washes, non-medicated shampoos, contact lens care products and skin cleansers, protectives or emollients;\n- expenses for drugs which are used for cosmetic purposes;\n- expenses for drugs which are used for a condition or conditions not recommended by the manufacturer of the drugs;\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions;\n- expenses which are payable under a provincial/territorial drug plan whether or not the participant is participating in the plan.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-34",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.3",
+    "marginal_note": "Vision Care Benefit (For All Members)",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "6.3.1 Eligible expenses are the reasonable and customary charges for the following items:\n- eye examinations by an optometrist, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- eyeglasses and contact lenses that are necessary for the correction of vision and are prescribed by an ophthalmologist or optometrist, and repairs to them, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- elective laser eye surgery to correct vision, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses per covered person under the Plan, and not per eye or per procedure. The surgery must be performed by an ophthalmologist. However, a physician’s prescription (referral) is not required by the Plan. Expenses incurred for cataract surgery are not eligible under this benefit;\n- the initial purchase of either intraocular lenses, eyeglasses or contact lenses if required as a direct result of surgery or an accident where the purchase is made within six (6) months of such accident or surgery. This benefit is not subject to any limits other than reasonable and customary. The six (6) month time limit may be extended if, as determined by the Plan Administrator, the purchase could not have been made within the time frame specified;\n- artificial eyes and replacements thereof but not within: 60 months of the last purchase in the case of a member or dependant over 21 years of age, or 12 months of the last purchase in the case of a dependant 21 years of age or less,\nunless medically proven that growth or shrinkage of surrounding tissue requires replacement of the existing prosthesis.\nExclusions\n6.3.2 No benefit is payable for:\n- eye-related procedures which use lasers but where the laser does not reshape the cornea with the goal of correcting common vision problems;\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-35",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.4",
+    "marginal_note": "Medical Practitioners Benefit (For All Members)",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "6.4.1 Eligible expenses for the services of a medical practitioner include only those services that are within their area of expertise and require the skills and qualifications of such a medical practitioner. In addition, in accordance with provincial or territorial regulations, the medical practitioner must be registered, licensed, or certified to practice in the jurisdiction where the services are rendered.\n6.4.2 Eligible expenses are the reasonable and customary charges for:\n- physician's services and laboratory services where such services are not eligible for reimbursement under the participant's provincial/territorial health insurance plan, but where such services would be eligible for reimbursement under one or more other provincial/territorial health insurance plans. Laboratory services include those services which when ordered by and performed under the direction of a physician provide information used in the diagnosis or treatment of disease or injury. Services include, but are not limited to, blood or other body fluid analysis, clinical pathology radiological procedures, ultrasounds, etc. Where only one province/territory provides reimbursement for a particular service, and that province/territory discontinues the coverage, the issue shall be subject to review by the Partners Committee as to whether coverage will also be discontinued under the Plan. Claims for such services, following cessation of provincial/territorial coverage, shall be held by the Plan Administrator pending the decision of the Partners Committee. Where a province/territory begins reimbursement for a particular service, claims for the service shall be held by the Plan Administrator pending a review by the Partners Committee as to whether the service should be covered in the other provinces and territories;\n- medically necessary private duty and visiting nursing services provided by a nurse graduated from a recognized school of nursing where such services are prescribed by a physician or nurse practitioner (if authorized by provincial/territorial legislation), and are rendered in the patient's private residence, subject to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses. The prescription is valid for one year unless otherwise advised by the Plan Administrator;\n- the services of the following practitioners, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses for each practitioner: acupuncturist, chiropractor, dietitian, electrologist or physician when performing electrolysis treatments, limited to: treatment for the permanent removal of excessive hair from exposed areas of the face and neck when the patient suffers from severe emotional trauma as a result of this condition, and, in the case where the services are performed by an electrologist, a psychiatrist or psychologist prescription is required to certify that the patient suffers from severe emotional trauma as a result of this condition; a physician’s/nurse practitioner’s prescription is required and is valid for three years. A prescription is not required if the patient is undergoing electrolysis in relation to gender affirmation, lactation consultant, massage therapist, naturopath, occupational therapist, osteopath, physiotherapist, podiatrist and chiropodist, including foot care services rendered by a nurse at a community nursing station, psychologist, psychotherapist/registered counsellor, and social worker, speech language pathologist and audiologist;\n- utilization fees for paramedical services which are imposed by the government under the provincial/territorial health insurance plan in the person's province/territory of residence, where the law permits a person to be reimbursed for such charges;\n- Prostatic Specific Antigen (PSA) test used for monitoring following the detection of cancer.\nExclusions\n6.4.3 No benefit is payable for:\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions;\n- expenses for surgical supplies and diagnostic aids;\n- Prostatic Specific Antigen (PSA) test used for screening purposes, and Prostate Cancer Detection (PCA) PCA3 urine test;\n- expenses incurred for nursing services provided by salaried employees of a facility where the member or dependant resides in such facility.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-36",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.5",
+    "marginal_note": "Miscellaneous Expense Benefit (For All Members)",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "6.5.1 To be eligible, the expenses must be:\n- reasonable and customary charges; and\n- prescribed by a physician or nurse practitioner (if authorized by provincial/territorial legislation), unless otherwise specified.\n6.5.2 Eligible expenses are:\n- licensed emergency ground ambulance services to the nearest hospital equipped to provide the required treatment when the physical condition of the patient prevents the use of another means of transportation, where medically necessary;\n- emergency air ambulance service to the nearest hospital equipped to provide the required treatment when the physical condition of the patient prevents the use of another means of transportation;\n- orthopaedic shoes, which are an integral part of a brace or are specially constructed for the patient, including modifications to such shoes, provided the shoes or modification is prescribed in writing by a physician, nurse practitioner (if authorized by provincial/territorial legislation), or podiatrist, limited to a maximum total eligible expense in any one calendar year as specified in the Summary of Maximum Eligible Expenses; the prescription is valid for one (1) year;\n- orthotics and repairs to them, prescribed in writing by a physician, nurse practitioner (if authorized by provincial/territorial legislation), or podiatrist, and dispensed by an eligible provider, as determined by the Plan Administrator, limited to one pair in a calendar year; the prescription is valid for three (3) years;\n- hearing aids and related expenses: hearing aids and repairs to them, limited to the maximum eligible expense equal to the lesser of: cost less the cost of all eligible hearing aid expenses incurred and claimed in the previous 5 years, and subject to the maximum specified in the Summary of Maximum Eligible Expenses, batteries for hearing aids, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses, the initial purchase of hearing aids if required as a direct result of surgery or an accident where the purchase is made within six (6) months of such accident or surgery. This benefit is not subject to any limits other than reasonable and customary. The six (6)-month time limit may be extended if, as determined by the Plan Administrator, the purchase could not have been made within the time frame specified;\n- trusses, crutches, splints, casts and cervical collars;\n- braces, including repairs, which contain either metal or hard plastic or other rigid materials that, in the opinion of the Plan Administrator, provide a comparable level of support, excluding dental braces and braces used primarily for athletic use;\n- orthopaedic brassieres, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- breast prosthesis following mastectomy and a replacement provided 24 months have elapsed since the last purchase;\n- wigs, when the patient is suffering from total hair loss as the result of an illness, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- colostomy, ileostomy and tracheostomy supplies;\n- catheters and drainage bags for incontinent, paraplegic or quadriplegic patients;\n- temporary artificial limbs;\n- permanent artificial limbs, to replace temporary artificial limbs, and replacements thereof but not within: 60 months of the last purchase in the case of a member or dependant over 21 years of age, or 12 months of the last purchase in the case of a dependant 21 years of age or less, unless medically proven that growth or shrinkage of surrounding tissue requires replacement of the existing prosthesis;\n- oxygen and its administration;\n- diabetes management, limited to: diabetic testing supplies, used for the treatment of diabetes, including needles, syringes, and chemical diagnostic aids, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses. Except needles and syringes are not eligible for the 36-month period following the date of purchase of an insulin jet injector device; one insulin jet injector device for insulin dependent diabetics, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses; insulin pumps and associated equipment, excluding repair or replacement during the 60-month period following the date of purchase of such equipment; diabetic monitors, used for the treatment of diabetes, excluding repair or replacement during the 60-month period following the date of purchase of such equipment. Limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses including: flash glucose monitor, standard blood glucose monitor device, and continuous glucose monitor, for type 1 diabetics only, and; continuous glucose monitor supplies, for type 1 diabetics only, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- bandages and surgical dressings required for the treatment of an open wound or ulcer;\n- elasticized support stockings manufactured to individual patient specifications or having a minimum compression of 30 millimetres;\n- elasticized apparel for burn victims;\n- penile prosthesis implants, excluding those eligible under the Gender Affirmation Surgery Benefit;\n- needles and syringes for the administration of eligible injectable drugs, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses. A physician’s or nurse practitioner’s prescription is required and is valid for three (3) years;\n- injectable lubricants for joint pain and arthritis (viscosupplement injections), limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses. A physician’s or nurse practitioner’s prescription is required for each injection site and is valid for three (3) years;\n- gender affirmation: includes coverage for certain services and procedures designed to support and affirm an individual’s gender identity, or to remove gender identity. This benefit includes procedures and services that are not covered by the individual’s provincial/territorial health plan. The services must be rendered in the patient’s country of residence. Expenses are limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses;\n- rental or purchase, at the Plan Administrator's option, of cost-effective durable equipment that is: manufactured specifically for medical use, for use in the patient's private residence, unless otherwise specified, approved by the Plan Administrator for cost effectiveness and clinical value, designated as medically necessary, and used either for: care . This includes only: devices for physical movement including: lifts or hoists to transfer an individual in and out of bed or in and out of the bathroom - limited to one in a lifetime and a maximum eligible expense equal to cost less all eligible lift/hoist repairs incurred prior to purchase, walkers - limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible walker repair expenses incurred during the previous five (5) years, not limited to use in private residence, wheelchairs - limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible wheelchair repairs incurred during the previous five (5) years; not limited to use in private residence. Replacement of wheelchairs within the five (5) year limit shall be permitted when a patient’s medical condition changes and warrants a different type of chair. Reimbursement will be for the amount of the new chair less the amount reimbursed for the previously claimed chair. devices for support and resting such as: hospital beds - limited to one in a lifetime and a maximum eligible expense equal to cost less all eligible hospital bed repairs incurred prior to purchase, therapeutic mattresses - limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible therapeutic mattress repairs incurred during the previous five (5) years; wheelchair cushions - limited to one every 12 months and a maximum eligible expense of cost less all eligible wheelchair cushion repairs incurred during the previous 12 months, devices for monitoring such as: apnea monitors – limited to one in a lifetime and a maximum eligible expense equal to cost less all eligible apnea monitor repairs incurred prior to purchase, blood pressure monitors– limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible blood pressure monitor repairs incurred during the previous five (5) years, enuresis monitors – limited to one in a lifetime and a maximum eligible expense equal to cost less all eligible enuresis monitor repairs incurred prior to purchase, oxygen saturation meters – limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible oxygen saturation meter repairs incurred during the previous five (5) years, pulse oximeters – limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible pulse oximeter repairs incurred during the previous five (5) years, saturometers – limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible saturometer repairs incurred during the previous five (5) years, coagulation monitors – limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible coagulation monitor repairs incurred during the previous five (5) years, and heart monitors – limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible heart monitor repairs incurred during the previous five (5) years, for treatment including, but not limited to: devices for mechanical and therapeutic support such as: extremity pumps (lymphapress) - limited to one in a lifetime and an eligible expense equal to cost less all eligible extremity pump repairs incurred prior to purchase; infusion pumps - limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible infusion pump repairs incurred during the previous five (5) years, traction kits - limited to one in a Lifetime and a maximum eligible expense equal to cost less all eligible traction kit repairs incurred prior to purchase, transcutaneous electric stimulators (TENS) - limited to one every 10 years and a maximum eligible expense equal to cost less all eligible TENS repairs incurred during the previous 10 years, devices for aerotherapeutic support such as: CPAP's, BiPAP's or related dental appliances (where a CPAP or BiPAP cannot be tolerated) - limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible rentals and purchases of CPAP, BiPAP or dental appliance incurred during the previous five (5) years, repairs, servicing, and replacement parts for eligible aerotherapeutic devices, such as tubing, filters, cushions, and masks, limited to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses, excluding warranties and cleaning solutions and supplies, compressors - limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible compressor repairs incurred during the previous five (5) years, nebulizer – limited to one every five (5) years and a maximum eligible expense equal to cost less all eligible nebulizer repairs incurred during the previous five (5) years. Reimbursement related to durable equipment will be limited to the cost of non-motorized equipment unless medically proven that the patient requires motorized equipment.\nExclusions\n6.5.3 No benefit is payable for:\n- expenses for items purchased primarily for athletic use;\n- expenses for ambulance services for a medical evacuation which are eligible under the Out-of-Province Benefit;\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions;\n- durable equipment that is: an accessory to an eligible device, a modification to the patient's home (bar, ramp, mat, elevator, etc.), used for diagnostic or monitoring purposes except as specifically provided under eligible expenses, an implant, except as specifically provided under eligible expenses, and those eligible under the Gender Affirmation Benefit, bathroom safety equipment, or an air conditioner;\n- ongoing supplies associated with durable equipment, except as specifically provided under eligible expenses;\n- durable equipment that is used to prevent illness, disease or injury;\n- the use of a device for a treatment which, in the Plan Administrator's opinion, is considered to be clinically experimental;\n- the portion of charges which are payable under a provincial/territorial health insurance plan, or any provincially/territorially sponsored program whether or not the participant is participating in the plan or program.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-37",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.6",
+    "marginal_note": "Dental Benefit (For All Members)",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "Lower Cost Alternative\n6.6.1 When two or more courses of treatment for oral procedure or accidental injury are considered appropriate, the Plan will pay for the lesser of the two treatments.\n6.6.2 Eligible expenses mean the reasonable and customary charges for the following services and oral surgical procedures performed by a dentist.\nAccidental Injury\n6.6.3 The services of a dental surgeon, and charges for dental prosthesis, required for the treatment of a fractured jaw or for the treatment of accidental injuries to natural teeth if the fracture or injury was caused by external, violent and accidental injury or blow other than an accident associated with normal acts such as cleaning, chewing and eating, provided the treatment occurred within 12 months following the accident or, in the case of a dependant child under 17 years of age, before attaining 18 years of age. A physician's prescription is not required. This time limit may be extended if, as determined by the Plan Administrator, the treatment could not have been rendered within the time frame specified.\n6.6.4 If a member is covered under the Public Service Dental Plan, the Pensioner Dental Services Plan, the RCMP Dependants Dental Care Plan, or the CAF Dependants Dental Care Plan, claims for expenses for accidental injury should first be submitted to the PSHCP.\nOral Surgical Procedures\n6.6.5 Refer to the following:\n- cysts, lesions, abscesses biopsy soft tissue lesion, incision, excision, hard tissue lesion, excision of cysts, excision of benign lesion, excision of ranula, incision and drainage intra oral - soft tissue, intra osseous (into bone), periodontal abscess incision and drainage;\n- gingival and alveolar procedures alveoplasty, flap approach with curettage, flap approach with osteoplasty, flap approach with curettage and osteoplasty, gingival curettage, gingivectomy with or without curettage, gingivoplasty;\n- removal of teeth or roots removal of impacted teeth, removal of root or foreign body from maxillary antrum, root resection (apiectomy or apicoectomy) anterior teeth, bicuspids, molars;\n- fractures and dislocations dislocation - temporo-mandibular joint (or jaw) closed reduction, open reduction, fractures - mandible no reduction, closed reduction, open reduction, fractures - maxillar or malar no reduction, closed reduction, open reduction, open reduction (complicated);\n- other procedures avulsion of nerve - supra or infra-orbital, frenectomy - labial or buccal (lip or cheek), lingual (tongue), repair of antro - oral fistula, sialolithotomy - simple, sialolithotomy - complicated, sulcus deepening, ridge reconstruction, treatment of traumatic injuries repair of soft tissue lacerations, debridement, repair, suturing, torus (bone biopsy).\n6.6.6 If a member is covered under the Public Service Dental Care Plan, the Pensioner Dental Services Plan, the RCMP Dependants Dental Care Plan, or the CAF Dependants Dental Care Plan, claims for expenses for oral surgery should first be submitted to that plan. Any amount not covered by that plan may be submitted to the PSHCP.\nExclusions\n6.6.7 No benefit is payable for:\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions;\n- dental expenses, except those specifically provided under Eligible Expenses for treatment of accidental injuries to natural teeth and oral surgical procedures.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-38",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "6.7",
+    "marginal_note": "Out-of-Province Benefit (For Members with Supplementary Coverage)",
+    "part": "6 Extended Health Provision",
+    "division": "",
+    "heading": "",
+    "text": "6.7.1 The Out-of-Province Benefit consists of:\n- Emergency Benefit While Travelling;\n- Emergency Travel Assistance Services;\n- Referral Benefit.\nEmergency Benefit While Travelling\n6.7.2 The PSHCP covers each participant for up to $1,000,000 (Canadian) in eligible medical expenses incurred as a result of an emergency while travelling on vacation or on business.\n6.7.3 Eligible expenses mean the reasonable and customary charges in excess of the amount payable by a provincial/territorial health insurance plan, if they are required for emergency treatment of an injury or disease which occurs on or after the date of departure from the province/territory of residence. Coverage is limited to 40 consecutive days, excluding any time out of the province for official travel status.\n6.7.4 Eligible expenses are charges for:\n- public ward accommodation and auxiliary hospital services in a general hospital;\n- services of a physician;\n- one-way economy return airfare, or other means of transportation when air travel is not possible, for the patient's return to their province/territory of residence. The fare for a professional attendant accompanying the participant is also included where medically required;\n- medical evacuation, which may include ambulance services, when suitable care, as determined by the Plan Administrator, is not available in the area where the emergency occurred;\n- family assistance benefits up to a combined maximum of $5,000 for any one travel emergency, as follows: the maximum payable for dependant children under age 16 who are left unattended because the participant or the participant's covered spouse or common-law partner is hospitalized and an escort (if necessary) is the cost of economy fare for return transportation, return airfare, or other means of transportation when air travel is not possible, if a family member is hospitalized and as a result the family members are unable to return home on the originally scheduled travel, and must purchase new return tickets. The extra cost of the return fare is payable, to a maximum of the cost of economy fare, a visit of a relative if the family member is hospitalized for more than seven (7) days while travelling alone. This includes economy return airfare, or other means of transportation when air travel is not possible, and meals and accommodations in commercial lodging to a combined maximum of $200 per day, for a spouse or common-law partner, parent, child, brother or sister. This benefit also covers expenses incurred if it is necessary to identify a deceased family member prior to release of the body, meals and accommodations in commercial lodging if the participant or a covered dependant’s trip is extended beyond the originally scheduled return date due to hospitalization of a family member, or physician-imposed flight restrictions. The additional expenses incurred by accompanying family members for accommodations and meals are provided to a combined maximum of $200 per day;\n- return of the deceased in the event of death of a family member. The necessary authorizations will be obtained, and arrangements made, for the return of the deceased to the province/territory of residence. The maximum payable for the preparation and return of the deceased is $3,000.\nEmergency Travel Assistance Services\n6.7.5 The PSHCP provides a toll-free number which gives participants 24 hour access to a world-wide assistance network. The network will provide:\n- transportation arrangements to the nearest hospital that provides the appropriate care or back to Canada;\n- medical referrals, consultation and monitoring;\n- legal referrals;\n- a telephone interpretation service;\n- a message service for family and business associates; messages will be held for up to 15 days;\n- advance payment on behalf of the participant or a covered dependant for the payment of hospital and medical expenses.\n6.7.6 To arrange for advance payment of hospital and medical expenses, the participant must sign an authorization form allowing the Plan Administrator to recover payment from the provincial/territorial health insurance plan. The participant must reimburse the Plan Administrator for any payment made on their behalf which is in excess of the amount eligible for reimbursement under the provincial/territorial health insurance plan and this Plan.\n6.7.7 Assistance services are not available in countries of political unrest. The list of countries, as maintained by the Plan Administrator, will change according to world conditions.\n6.7.8 Neither the Plan Administrator nor the company providing the assistance network is responsible for the availability, quality or result of the medical treatment received by the participant or for the failure to obtain medical treatment.\nOfficial Travel Status\n6.7.9 Employees required to travel on “official travel status” for government business are covered under the Emergency Benefit While Travelling and the Emergency Travel Assistance Services during the entire period of “official travel status”. Although there is no time limit to be on “official travel status”, the $1,000,000 (Canadian) benefit coverage limit still applies.\nReferral Benefit\n6.7.10 The following items of expense are eligible for reimbursement under the PSHCP provided that the services are:\n- performed when the participant physically leaves the province/territory of residence;\n- following a written referral by the attending physician or nurse practitioner in the province/territory of residence;\n- for a service that is not offered in the province/territory of residence.\n6.7.11 Eligible expenses under this benefit will be limited to the reasonable and customary charges in excess of the amount payable by a provincial/territorial health insurance plan and to the maximum eligible expense specified in the Summary of Maximum Eligible Expenses for:\n- public ward accommodation and auxiliary hospital services in a general hospital;\n- services of a physician or surgeon;\n- laboratory services including those services which when ordered by and performed under the direction of a physician or nurse practitioner, provide information used in the diagnosis or treatment of disease or injury. Services include, but are not limited to, blood or other body fluid analysis, clinical pathology, radiological procedures, ultrasounds, etc.\nExclusions\n6.7.12 No benefit is payable for:\n- expenses incurred outside the participant’s province/territory of residence if they are required for the emergency treatment of an injury or disease which occurred more than 40 days after the date of departure from the province/territory of residence, except as provided for members who are on official travel status;\n- expenses incurred by a participant who is temporarily or permanently residing outside Canada;\n- expenses for the regular treatment of an injury or disease which existed prior to the participant's departure from their province/territory of residence;\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 6.7",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-39",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "7.1",
+    "marginal_note": "General",
+    "part": "7 Hospital Provision (For All Members)",
+    "division": "",
+    "heading": "",
+    "text": "7.1.1 This provision provides reimbursement for reasonable and customary charges, up to specified amounts, for each day of hospital confinement for the cost of hospital room and board charges other than standard ward charges (i.e., semi-private or private accommodation), whether the member is residing in Canada or outside Canada. There is a maximum amount which may be payable under this provision for each day of confinement, depending on the level of coverage the member has chosen. The levels are shown in the Summary of Maximum Eligible Expenses. All members of the PSHCP must be covered under one level of the Hospital Provision.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 7.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-40",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "7.2",
+    "marginal_note": "Eligible Expenses - Level I, II and III",
+    "part": "7 Hospital Provision (For All Members)",
+    "division": "",
+    "heading": "",
+    "text": "7.2.1 Eligible expense for all participants (other than pensioners residing outside Canada) are charges for semi-private or private hospital room and board charges in excess of the charges for public ward up to the maximum specified in the Summary of Maximum Eligible Expenses for each day of hospitalization, excluding hospital charges referred to as co-insurance charges or user fees.\n7.2.2 Eligible expenses for pensioners residing outside Canada are hospital charges up to the maximum specified in the Summary of Maximum Eligible Expenses for each day of hospitalization.\n7.2.3 The co-payment does not apply.\nExclusions\n7.2.4 No benefit is payable for:\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions;\n- co-insurance charges or similar charges for hospital care which are in excess of charges payable by a provincial or territorial government health or hospital insurance plan, except charges as provided under the terms of the Hospital Provision. However, co-insurance charges for a chronic care hospital for a patient who is confined to a chronic care hospital, and has made at least one claim for such charges before September 1, 1992 and makes a further claim for the same period of confinement, are eligible;\n- personal charges such as televisions and telephones;\n- expenses incurred when a patient is occupying an acute care hospital bed but has been medically discharged and no longer requires acute care.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 7.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-41",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "8.1",
+    "marginal_note": "General",
+    "part": "8 Basic Health Care Provision (For All Members with Comprehensive Coverage)",
+    "division": "",
+    "heading": "",
+    "text": "8.1.1 The provision is available only to members who reside outside Canada and are not covered under a provincial/territorial health insurance plan. Its purpose is to provide reimbursement for services, excluding hospital services, which are the equivalent, as far as possible, to those services available to individuals residing in Canada and covered under a provincial/territorial health insurance plan. The co-payment does not apply under this provision.\n8.1.2 The maximum eligible expense for these services is equal to a multiple of the amount otherwise payable based on the current fee schedule in force under the Health Insurance Act 1972 of Ontario on the day when the expense is incurred. The multiple is specified in the Summary of Maximum Eligible Expenses.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 8.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-42",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "8.2",
+    "marginal_note": "Eligible Expenses",
+    "part": "8 Basic Health Care Provision (For All Members with Comprehensive Coverage)",
+    "division": "",
+    "heading": "",
+    "text": "8.2.1 The eligible expenses include:\n- services of a physician including: physician's services in the participant's home, the physician's office, clinic or in a hospital, diagnosis and treatment of illness and injury, one annual health examination, treatment of fractures and dislocations, surgery, including surgery performed by a Doctor of Podiatric Medicine (DPM) when performed in the United States of America, administration of anaesthetics, x-rays for diagnostic and treatment purposes, obstetrical care, including prenatal and postnatal care, laboratory services and clinical pathology when ordered by and performed under the direction of a physician;\n- services of an optometrist;\n- services of a physiotherapist;\n- ambulance services;\n- services of a chiropractor, osteopath or podiatrist.\nExclusions\n8.2.2 No benefit is payable for:\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions.\n- physician services rendered as a salaried employee of a hospital. An employee posted outside Canada may be reimbursed for these expenses under the Hospital (Outside Canada) Provision.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 8.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-43",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "9.1",
+    "marginal_note": "General",
+    "part": "9 Hospital (Outside Canada) Provision (For All Employees with Comprehensive Coverage, Excluding Pensioners)",
+    "division": "",
+    "heading": "",
+    "text": "9.1.1 Coverage under this provision is mandatory for employees and members of the CAF and RCMP residing outside Canada who are not eligible to be covered under a provincial/territorial health insurance plan. Its purpose is to provide hospital coverage protection equivalent, as far as possible, to that available to individuals resident in Canada and covered under a provincial/territorial health or hospital plan. This provision provides reimbursement for reasonable and customary charges for hospital confinement in a general hospital, a hospital of the Canadian Armed Forces or a hospital of the armed forces of a foreign country. The co-payment does not apply under this provision.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 9.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-44",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "9.2",
+    "marginal_note": "Eligible Expenses",
+    "part": "9 Hospital (Outside Canada) Provision (For All Employees with Comprehensive Coverage, Excluding Pensioners)",
+    "division": "",
+    "heading": "",
+    "text": "9.2.1 Eligible expenses are hospital charges for each day of hospitalization in a general hospital, a hospital of the CAF or the forces of a foreign country.\n9.2.2 Eligible charges may include those for:\n- standard ward accommodation;\n- necessary nursing services when provided by the hospital;\n- laboratory, radiological and other diagnostic procedures;\n- drugs, prescribed and administered in hospital by any attending physician;\n- use of operating and delivery rooms, anaesthetic and surgical supplies;\n- services rendered by any person paid by the hospital;\n- use of speech therapy facilities;\n- use of diet counselling services;\n- out-patient services provided by a hospital.\nExclusions\n9.2.3 No benefit is payable for:\n- expenses incurred under any of the conditions listed under General Exclusions and Limitations in the Plan Provisions;\n- co-insurance charges or similar charges for hospital care which are in excess of charges payable by a provincial or territorial government health or hospital insurance plan and which are not charges made for utilization of semi-private or private accommodation, except that co-insurance charges for a chronic care hospital for a patient who is confined to a chronic care hospital, and has made at least one claim for such charges before September 1, 1992 and makes a further claim for the same period of confinement, are eligible;\n- a person insured under a non-government group hospital insurance plan administered in a foreign country that provides hospital expense benefits similar to those provided under the Health Insurance Act , 1972 of Ontario, as amended from time to time.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 9.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-45",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "10",
+    "marginal_note": "Summary of Maximum Eligible Expenses",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Maximum Eligible Expense per Participant Reimbursement Maximum Reimbursement Extended Health Provision as indicated below Drug Benefit Catastrophic Drug Coverage Eligible drug expenses in excess of $3,500 out-of-pocket drug expense incurred in a given calendar year 100% Smoking Cessation Aids $2,000 in a lifetime 80% $1,600 ($2,000 x 80%) Erectile Dysfunction Drugs $500 every calendar year 80% $400 ($500 x 80%) Dispensing Fee Maximum of $8 for the pharmacy dispensing fee The fee cap does not apply to biologic or compound drugs. - - Dispensing Fee Frequency Limit Pharmacist dispensing fees will be limited to 5 times per year for maintenance drugs. Exceptions shall be granted if the drug is a controlled substance, the drug has a manufacturer recommended storage limitation, or the prescribed drug’s three-month supply co-pay is more than $100. - 5 refills Vision Care Benefit Eyeglasses/Contact Lenses (purchase and repairs) $400 every 2 calendar years commencing every odd year No limit if required as a result of surgery or accident and purchased within 6 months of the event 80% $320 ($400 x 80%) Eye Examination 1 examination every 2 calendar years, commencing every odd year 80% R&C [1] x 80% Artificial Eye Once in 60 months In case of dependant children 21 years of age or less, 12 months of the last purchase 80% R&C x 80% Corrective Laser Eye Surgery $2,000 per lifetime 80% $1,600 ($2,000 x 80%) Medical Practitioners Benefit Services of a(n): Acupuncturist $500 in a calendar year 80% $400 ($500 x 80%) Chiropractor $500 in a calendar year 80% $400 ($500 x 80%) Dietitian $300 in a calendar year 80% $240 ($300 x 80%) Electrologist (including treatment when performed by a physician) $1,200 in a calendar year 80% $960 ($1,200 x 80%) Lactation Consultant $300 in a calendar year 80% $240 ($300 x 80%) Massage Therapist $500 in a calendar year 80% $400 ($500 x 80%) Naturopath $500 in a calendar year 80% $400 ($500 x 80%) Nursing Services $20,000 in a calendar year 80% $16,000 ($20,000 x 80%) Occupational Therapist $300 in a calendar year 80% $240 ($300 x 80%) Osteopath $500 in a calendar year 80% $400 ($500 x 80%) Physiotherapist $1,500 in a calendar year 80% $1,200 ($1,500 x 80%) Podiatrist and Chiropodist (including foot care rendered by a nurse in a community nursing station) $500 in a calendar year (combined) 80% $400 ($500 x 80%) Psychological services (including the services of psychologists, psychotherapists, social workers, and counsellors) $5,000 in a calendar year (combined) 80% $4,000 ($5,000 x 80%) Speech Language Pathologist and Audiologist $750 in a calendar year (combined) 80% $600 ($750 x 80%) Miscellaneous Expense Benefit Orthopaedic Shoes $250 in a calendar year 80% $200 ($250 x 80%) Orthotics (including repairs) 1 pair in a calendar year 80% R&C x 80% Hearing Aids (purchase/ repairs) $1,500 less any eligible hearing aid expenses incurred and claimed during the previous 60 months No limit if required as a result of surgery or accident and purchased within 6 months of the event 80% $1,200 ($1,500 x 80%) Batteries for Hearing Aids $200 in a calendar year 80% $160 ($200 x 80%) Orthopaedic Brassieres $200 in a calendar year 80% $160 ($200 x 80%) Wigs $1,500 during a 60-month period 80% $1,200 ($1,500 x 80%) Permanent Artificial Limbs (to replace temporary artificial limbs) Once in 60 months for a member or dependant over 21 years of age The frequency maximum may not apply if medically proven that growth or shrinkage of surrounding tissue requires replacement of the existing prosthesis. 80% R&C x 80% Diabetic Testing Supplies $3,000 in a calendar year Except needles and syringes are not eligible for the 36-month period following the date of purchase of an insulin jet injector device. 80% $2,400 ($3,000 x 80%) Insulin Jet Injector Device $1,000 during a 36-month period 80% $800 ($1,000 x 80%) Insulin pumps Once in 60 months Excluding repair or replacement during the 60-month period following the date of purchase 80% R&C x 80% Diabetic monitors $700 during a 60-month period, on a combined basis Excluding repair or replacement during the 60-month period following the date of purchase 80% $560 ($700 x 80%) Continuous Glucose Monitor Supplies $3,000 in a calendar year 80% $2,400 ($3,000 x 80%) Needles and Syringes (for the administration of injectable drugs) $200 in a calendar year 80% $160 ($200 x 80%) Injectable Lubricants (for joint pain) $600 in a calendar year 80% $480 ($600 x 80%) Gender Affirmation $75,000 in a lifetime 80% $60,000 ($75,000 x 80%) Durable Equipment A. For Care Devices for physical movement Lift/Hoist Once in a lifetime Less all eligible lift/hoist repairs incurred prior to purchase 80% R&C x 80% Walker Once in 60 months Less all eligible walker repair expenses incurred during the previous 5 years 80% R&C x 80% Wheelchair (purchase/ repairs) Once in 60 months Less any wheelchair expenses claimed for repairs during the previous 60 months In case of dependant children, the 60-month maximum may not apply for medical necessity. Replacement of wheelchairs within the 5-year limit shall be permitted when a patient’s medical condition changes and warrants a different type of chair. Reimbursement will be the eligible amount of the new chair less the amount reimbursed for the previously claimed chair. 80% R&C x 80% Devices for support and resting Hospital Bed Once in a lifetime Less all eligible hospital bed repairs incurred prior to purchase 80% R&C x 80% Therapeutic Mattress Once in 60 months Less all eligible therapeutic mattress repairs incurred during the previous 5 years 80% R&C x 80% Wheelchair Cushion Once in 12 months Less all eligible wheelchair cushion repairs incurred during the previous 12 months 80% R&C x 80% Devices for monitoring Apnea Monitor Once in a lifetime Less all eligible apnea monitor repairs incurred prior to purchase 80% R&C x 80% Blood Pressure Monitor Once in 60 months Less all eligible blood pressure monitor repairs incurred during the previous 5 years 80% R&C x 80% Enuresis Monitor Once in a lifetime Less all eligible enuresis monitor repairs incurred prior to purchase 80% R&C x 80% Oxygen Saturation Meter Once in 60 months Less all eligible oxygen saturation meter repairs incurred during the previous 5 years 80% R&C x 80% Pulse Oximeter Once in 60 months Less all eligible pulse oximeter repairs incurred during the previous 5 years 80% R&C x 80% Saturometer Once in 60 months Less all eligible saturometer repairs incurred during the previous 5 years 80% R&C x 80% Coagulation Monitor Once in 60 months Less all eligible coagulation monitor repairs incurred during the previous 5 years 80% R&C x 80% Heart Monitor Once in 60 months Less all eligible heart monitor repairs incurred during the previous 5 years 80% R&C x 80% B. For Treatment Devices for mechanical and therapeutic support Extremity Pump (Lymphapress) Once in a lifetime Less all eligible extremity pump repairs incurred prior to purchase 80% R&C x 80% Infusion Pump Once in 60 months Less all eligible infusion pump repairs incurred during the previous 5 years 80% R&C x 80% Traction Kit Once in a lifetime Less all eligible traction kit repairs incurred prior to purchase 80% R&C x 80% Transcutaneous Electric Stimulator (TENS) Once in 120 months Less all eligible TENS repairs incurred during the previous 10 years 80% R&C x 80% Devices for aerotherapeutic support CPAP, BiPAP, or Related Dental Appliance Once in 60 months Less all eligible rentals and purchases of CPAP, BiPAP and dental appliance incurred during the previous 5 years 80% R&C x 80% Repairs, Servicing, and Replacement Parts for Eligible Aerotherapeutic Devices (CPAP, BiPAP) $500 in a calendar year 80% $400 ($500 x 80%) Compressor Once in 60 months Less all eligible compressor repairs incurred during the previous 5 years 80% R&C x 80% Nebulizer Once in 60 months Less all eligible nebulizer repairs incurred during the previous 5 years 80% R&C x 80% Out-of-Province Benefit Emergency Benefit While Travelling/ Emergency Travel Assistance Services $1,000,000 per period of travel (not exceeding 40 consecutive days, excluding any time out of the province for official travel status) 100% $1,000,000 (CAD) Family Assistance Benefit $5,000 for any one travel emergency 100% $5,000 Meals and Accommodations $200 per day (combined) 100% $200 Preparation and Return of the Deceased $3,000 100% $3,000 Referral Benefit $25,000 per illness or injury 80% $20,000 ($25,000 x 80%) Hospital Provision Level I $90 per day 100% $90 Level II $170 per day 100% $170 Level III $250 per day 100% $250 Basic Health Care Provision 3x the amount otherwise payable under the current fee schedule of the Health Insurance Act 1972 of Ontario 100%\n[1] reasonable and customary",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive, s. 10",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-46",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Length of Time a Prescription is Valid",
+    "marginal_note": "Length of Time a Prescription is Valid",
+    "part": "10 Summary of Maximum Eligible Expenses",
+    "division": "",
+    "heading": "",
+    "text": "Benefit Duration of Prescription Services of a nurse One year, unless otherwise advised by the Plan Administrator Services of an electrologist Three years A prescription is not required if electrolysis is required as a gender affirmation procedure. Orthotics Three years Orthopaedic shoes One year Injectable lubricants for joint pain and arthritis Three years Needles and syringes (for the administration of injectable drugs) Three years\nNote: Unless otherwise requested by the Plan Administrator, all other prescriptions do not have a time limit.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-47",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Schedule I – Participating Employers",
+    "marginal_note": "Schedule I – Participating Employers",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "List of Employers, Boards, Commissions etc. that have been designated by Treasury Board of Canada or by the Secretary of the Treasury Board for Crown corporations and Agencies as Participating organizations under the PSHCP.\nOrganizations Active Employees and Pensioners Pensioners Only Atlantic Pilotage Authority ✓ Atomic Energy of Canada Ltd (New oversight organization established on May 11, 2015) ✓ Canada Border Services Agency ✓ Canada Deposit Insurance Corporation ✓ Canada Investment and Savings (DET) (formerly Canada Retail Debt Agency CRDA) ✓ Canada Revenue Agency (formerly Canada Customs and Revenue Agency) ✓ Canadian Centre for Occupational Health and Safety ✓ Canadian Commercial Corporation ✓ Canadian Council of Ministers of the Environment (formerly Council of Resource and Environment Ministers) ✓ Canadian Food Inspection Agency ✓ Canadian High Arctic Research Station (formerly Canadian Polar Commission) ✓ Canadian Institute for Health Research (formerly Medical Research Council of Canada) ✓ Canadian Museum of Human Rights (CMHR) ✓ Canadian Museum of Nature ✓ Canadian Nuclear Laboratories (Pensioners in receipt of a PSSA benefit on or after May 11, 2015 and pensioners who retired from Atomic Energy of Canada Ltd before May 11, 2015) ✓ Canadian Nuclear Safety Commission (formerly Atomic Energy Control Board) ✓ Canadian Security Intelligence Service ✓ Communications Security Establishment ✓ Correctional Investigator ✓ Deer Lodge Centre ✓ Federal Public Sector Labour Relations and Employment Board (PSLREB) (formerly Public Service Labour Relations Board) ✓ Federal Bridge Corporation Ltd (formerly St. Lawrence Seaway Management Corporation which then became the St. Lawrence Seaway Authority which dissolved Dec 1, 1998) (Only pensioners who became in receipt of a pension before April 1, 1999 are eligible) ✓ Financial Consumer Agency of Canada ✓ Financial Transactions and Reports Analysis Centre of Canada ✓ Great Lakes Pilotage Authority ✓ Government of Northwest Territories ✓ Government of Northwest Territories – (including: Deh Cho Health and Social Services, Dogrib Community Services Board, Fort Smith Health Centre, Housing Corporation, Inuvik Regional Health Board, Stanton Yellowknife Hospital, Yellowknife Health and Social Services) ✓ Heritage Canada ✓ House of Commons – employees ✓ House of Commons – MPs ✓ Indian Oil and Gas Canada ✓ International Development Research Centre ✓ Jacques Cartier and Champlain Bridges Corporation ✓ Laurentian Pilotage Authority ✓ Law Commission of Canada ✓ Library of Parliament ✓ National Battlefields Commission ✓ National Capital Commission ✓ National Energy Board ✓ National Film Board ✓ National Gallery of Canada ✓ National Museums of Science and Technology ✓ National Security and Intelligence Committee of Parliamentarians (NSICOP) ✓ National Security and Intelligence Review Agency Secretariat (formerly the Security Intelligence Review Committee) ✓ National Trust for Canada (formerly Heritage Canada – The National Trust) ✓ Natural Sciences and Engineering Research Council ✓ Northern Pipeline Agency ✓ Northwest Territories – Power Corporation ✓ Northwest Territories – Workers’ Compensation Board ✓ Office of the Auditor General of Canada ✓ Office of the Conflict of Interest and Ethics Commissioner (formerly Office of the Ethics Commissioner) ✓ Office of the Correctional Investigator ✓ Office of the Intelligence Commissioner (formerly Office of the Communications Security Establishment Commissioner) ✓ Office of the Parliamentary Budget Officer ✓ Office of the Secretary to the Governor General - employees ✓ Office of the Superintendent of Financial Institutions ✓ Pacific Pilotage Authority ✓ Parks Canada Agency ✓ Parliamentary Centre for Foreign Affairs and Foreign Trade ✓ Parliamentary Protective Services ✓ Royal Canadian Mint ✓ Seaway International Bridge Corporation ✓ Secretariat of the National Security & Intelligence Committee of Parliamentarians ✓ Senate of Canada – employees ✓ Senate of Canada – senators ✓ Social Sciences and Humanities Research Council ✓ Social Security Tribunal of Canada ✓ Telefilm Canada (Formerly the Canadian Film Development Corporation ✓",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-48",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Schedule II – Employers Withdrawn from the PSHCP",
+    "marginal_note": "Schedule II – Employers Withdrawn from the PSHCP",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following commissions, boards or agencies have withdrawn from the PSHCP on the date specified, as amended from time to time by the Treasury Board of Canada.\nOrganizations Effective Date Atomic Energy of Canada Ltd (Specific to pensioners who became in receipt of a pension before May 11, 2015) May 11, 2015 (Divested September 12, 2018) Canada Council for the Arts January 1, 1979 (Withdrew) Canada Ports Authority (HQ) (formerly National Harbours Board) June 11, 1988 (Dissolved) Canada Post Corporation January 1, 1993 (Withdrew) Canadian Advisory Council on the Status of Women April 1, 1995 (Dissolved) Canadian Broadcasting Corporation May 1, 1980 (Withdrew) Canadian Museum of History (formerly Canadian Museum of Civilization) April 1, 1997 (Withdrew) Canadian Patents and Development Limited November 26, 1991 (Dissolved) Canadian Saltfish Corporation November 1, 1995 (Dissolved) Canadian Tourism Commission January 2, 2004 (Dissolved with transition to Crown Corporation in 2001) Cape Breton Development Corporation (employees at Point Edward Industrial and Marine Park) 1960’s and 1970’s (Dissolved) Defence Construction Canada January 1, 1981 (Withdrew) Deninoo Community Health Services Board January 1, 1981 (Withdrew) Export Development Corporation July 1, 1979 (Withdrew) Farm Credit Corporation July 1, 2000 (Withdrew) Government of Nunavut January 1, 2011 (Withdrew) Government of Yukon Territory May 1, 1998 (Withdrew) Halifax Port Authority (formerly Halifax Port Corporation) March 1, 2000 (Dissolved on March 1, 1999) International Centre for Human Rights and Democratic Development April 1, 2012 (Dissolved) International Centre for Ocean Development March 26, 1993 (Dissolved) MacKenzie Regional Health Services May 1997 (Dissolved) Montréal Port Authority (formerly Société du Port de Montréal) March 1, 2000 (Dissolved on March 1, 1999) National Arts Centre December 1, 1977 (Withdrew) National Round Table on the Environment and the Economy March 31, 2013 (Dissolved) Newfoundland and Labrador Development Corporation July 1, 1987 (Withdrew) Northern Canada Power Commission September 1, 1982 Nunavut Power Corporation (formerly Quilliq Energy Corp) September 1, 2009 (Withdrew) Port of Churchill September 1997 (Dissolved) Prince Rupert Port Authority (formerly the Prince Rupert Port Corporation) May 1, 2000 (Dissolved on May 1, 1999) Québec Port Authority (formerly Société du Port de Québec) May 1, 2000 (Dissolved on May 1, 1999) Queen Elizabeth Health Services (formerly Camp Hill Hospital) No longer participating Saguenay Port Authority (formerly Port Saguenay Corp) May 1, 2000 (Dissolved on May 1, 1999) Saint John Port Authority (formerly Saint John Port Corporation) May 1, 2000 (Dissolved on May 1, 1999) Sept-Iles Port Authority (formerly Port de Sept-Iles) May 1, 2000 (Dissolved on May 1, 1999) St. John’s Port Authority (formerly St. John's Port Corporation, Nfld.) May 1, 2000 (Dissolved on May 1, 1999) Standards Council of Canada August 1, 1993 (Withdrew) Teleglobe Canada (formerly Canadian Overseas Telecommunication Commission) January 1, 1984 (Withdrew) Trois-Rivières Port Authority (formerly Port de Trois-Rivières) May 1, 2000 (Dissolved on May 1, 1999) Vancouver Port Authority (formerly Vancouver Port Corporation) March 1, 2000 (Dissolved on March 1, 1999) Victoria Hospital No longer participating",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-49",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Schedule III - Designated Persons, Boards and Agencies",
+    "marginal_note": "Schedule III - Designated Persons, Boards and Agencies",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following persons, boards and agencies as amended from time to time by the Treasury Board of Canada were designated by Treasury Board of Canada, on the date shown, as being eligible to join the Plan:\n- Effective July 1, 1960 (T.B. 565026-1, 15-09-1960): The Governor General; Ministers of the Crown in right of Canada; A Lieutenant-Governor of a province/territory; A Judge of any court referred to in the Judges Act ; Members of the RCMP other than regular members; Employees of the National Harbours Board who do not belong to classifications subject to negotiations under the Industrial Relations and Dispute Investigations Act , or do not belong to such classifications but the provisions of a collective bargaining agreement provide for eligibility to join the Plan. (This designation was effective January 1, 1962 T.B. 591504, 25-01-1962).\n- Effective January 1, 1961 (T.B. 565026-2, 11-08-1960): Employees of the International Pacific Salmon Fisheries Commission.\n- Effective June 1, 1961 (T.B. 576236, 25-05-1961): The Speaker of the House of Commons; The Deputy Speaker and Chairman of Committees of the House of Commons; The Deputy Chairman of Committees of the House of Commons.\n- Effective March 1, 1963 (T.B. 615602, 27-09-1963): A person who on or after March 1, 1963, became or becomes an employee of the Atlantic Development Board.\n- Effective February 27, 1964 (T.B. 622156, 27-02-1964): A person who on or after February 27, 1964, became or becomes an employee of the Board of Trustees of the Maritime Transportation Unions.\nIn the following categories, designated by Treasury Board of Canada with effective dates as shown, eligibility is subject only to the provisions stated.\n- Effective January 1, 1963 (TB 605386, 10-01-1963): A person undergoing training at the Air Services Training School operated by the Department of Transport at the Ottawa International Airport who, immediately before commencing such training, was a participant under the Plan.\n- Effective June 27, 1963 (T.B. 613712, 29-07-1963): Employees of a Royal Commission established under Part I of the Inquiries Act who are appointed on a full-time basis for a period expected to exceed six months and whose annual salary rates have been approved by the Treasury Board of Canada.\n- Effective January 1, 1965 (T.B. 634304, 10-12-1964): A person who, on or after January 1, 1965, was or becomes a member of the House of Commons or a Member of the Senate; A member of a civilian component of the forces of a state that is a party to the North Atlantic Treaty Status of Forces Agreement, 1949 who is serving in Canada.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-50",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Schedule IV - Recognized Ongoing Pension Benefits",
+    "marginal_note": "Schedule IV - Recognized Ongoing Pension Benefits",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of this Plan Directive, a recognized ongoing pension benefit means a benefit payable pursuant to any of the following Acts, as amended from time to time by the Treasury Board of Canada:\n- The Judges Act ;\n- Acts applicable to the Public Service: Public Service Superannuation Act ; Civil Service Superannuation Act ; Pension Plan of the National Harbours Board authorized under the National Harbours Board Act (this applies to persons retired prior to January 1, 1954 when the Pension fund was transferred to the Superannuation Account); Diplomatic Service (Special) Superannuation Act (this Act applies to ambassadors, ministers, high commissioners and consuls general of Canada to another country, and any other person of comparable status serving in another country in the Public Service of Canada, who is designated by the Governor in Council, except those who are contributors to the Superannuation Account and those who elect not to come under this Act).\n- Acts applicable to the Royal Canadian Mounted Police: Royal Canadian Mounted Police Pension Continuation Act ; Royal Canadian Mounted Police Superannuation Act .\n- Acts applicable to the CAF: Defence Services Pension Continuation Act ; CF Superannuation Act .\n- Pension Plan of the International Pacific Salmon Fisheries Commission effective January 1, 1963.\n- Subject to designation by the Treasury Board of Canada: any Appropriation Act that in the opinion of the Treasury Board of Canada provides for a pension calculated on the basis of length of service of the employee to or in respect of whom it was granted or is payable; any other Act of the Parliament of Canada providing for the payment of a pension or annuity that is designated by the Treasury Board of Canada. The Treasury Board of Canada has made the following designations: Members of Parliament Retiring Allowance Act (Effective January 1, 1965 T.B. 634304, 10-12-1964); The Act to make Provision for the Retirement of Members of the Senate (Effective April 1, 1966 T.B. 653969, 14-04-1966); The Governor General's Act (Effective March 16, 1967 T.B. 666366, 16-03-1967).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-51",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Appendix A – Employee Monthly Contribution Rates",
+    "marginal_note": "Appendix A – Employee Monthly Contribution Rates",
+    "part": "Schedule V - Monthly Contribution Rates",
+    "division": "",
+    "heading": "",
+    "text": "April 2026\nSupplementary Coverage\nHospital Level I Hospital Level II Hospital Level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Single 0.00 0.00 0.00 0.00 1.10 1.10 0.00 5.31 5.31 Family 0.00 0.00 0.00 0.00 3.53 3.53 0.00 10.34 10.34\nComprehensive Coverage\nHospital Level I Hospital Level II Hospital Level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Single 0.00 0.00 0.00 0.00 1.09 1.09 0.00 5.30 5.30 Family 0.00 0.00 0.00 0.00 3.52 3.52 0.00 10.33 10.33\n- EHP ( Extended Health Provision ) is the rate associated with these benefits for which the Employer is 100% responsible.\n- HP ( Hospital Provision ) is the rate associated with this benefit for which the employee is 100% responsible when enrolled at levels II and III.\n- Executives are entitled to 100% Employer-paid Hospital Level III, Family coverage.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-52",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Appendix B – Members of the Canadian Armed Forces CAF/RCMP Monthly Contribution Rates",
+    "marginal_note": "Appendix B – Members of the Canadian Armed Forces CAF/RCMP Monthly Contribution Rates",
+    "part": "Schedule V - Monthly Contribution Rates",
+    "division": "",
+    "heading": "",
+    "text": "April 2026\nSupplementary Coverage\nHospital Level I Hospital Level II Hospital Level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Regular Member 0.00 0.00 0.00 0.00 1.63 1.63 0.00 4.00 4.00\nComprehensive Coverage\nHospital Level I Hospital Level II Hospital Level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Regular Member 0.00 0.00 0.00 0.00 1.64 1.64 0.00 4.01 4.01\n- EHP ( Extended Health Provision ) is the rate associated with these benefits for which the Employer is 100% responsible.\n- HP ( Hospital Provision ) is the rate associated with this benefit for which the employee is 100% responsible when enrolled at levels II and III.\n- Senior Officers are entitled to 100% Employer-paid Hospital Level III, Family coverage.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-53",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Appendix C – Pensioner Monthly Contribution Rates",
+    "marginal_note": "Appendix C – Pensioner Monthly Contribution Rates",
+    "part": "Schedule V - Monthly Contribution Rates",
+    "division": "",
+    "heading": "",
+    "text": "April 2026\nSupplementary Coverage\nHospital Level I Hospital Level II Hospital Level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Single 76.32 0.00 76.32 76.32 8.40 84.72 76.32 23.22 99.54 Family 169.12 0.00 169.12 169.12 12.14 181.26 169.12 29.37 198.49 Orphans 0.05 0.00 0.05 0.05 2.58 2.63 0.05 5.17 5.22\n- EHP ( Extended Health Provision ) is the rate associated with these benefits for which the pensioner is 50% responsible: The EHP is calculated using actual Plan experience from the pensioner population; The Single and Family coverage rate calculations are performed separately taking into account the cost sharing arrangement.\n- HP ( Hospital Provision ) is the rate associated with this benefit for which the pensioner is 100% responsible when enrolled at levels II and III.\nSupplementary Coverage – Relief Provision\nHospital Level I Hospital Level II Hospital level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Single 38.16 0.00 38.16 38.16 8.40 46.56 38.16 23.22 61.38 Family 84.56 0.00 84.56 84.56 12.14 96.70 84.56 29.37 113.93\n- EHP ( Extended Health Provision ) is the rate associated with these benefits for which the pensioner is 25% responsible:\n- HP ( Hospital Provision ) is the rate associated with this benefit for which the pensioner is 100% responsible when enrolled at levels II and III.\n- Supplementary Relief coverage is available to pensioners residing in Canada who joined the PSHCP as a pensioners on or before March 31, 2025 and are in receipt of a Guaranteed Income Supplement (GIS) or who have a net income or a joint net income (e.g., you and your spouse or common-law partner) as reported on your income tax Notice of Assessment(s) that is lower than the GIS thresholds established for the Old Age Security Act.\nComprehensive Coverage\nHospital Level I Hospital Level II Hospital Level III EHP $ HP $ Total $ EHP $ HP $ Total $ EHP $ HP $ Total $ Single 64.11 0.00 64.11 64.11 16.56 80.67 64.11 45.41 109.52 Family 117.08 0.00 117.08 117.08 16.56 133.64 117.08 45.41 162.49 Orphans 0.06 0.00 0.06 0.06 2.58 2.64 0.06 4.87 4.93\n- EHP ( Extended Health Provision ) is the rate associated with these benefits when a pensioner is living abroad:\n- HP ( Hospital Provision ) is the rate associated with the maximum amount which may be payable as shown in the Summary of Maximum Eligible Expenses for which the Pensioner is 100% responsible when enrolled at levels II and III as calculated for Pensioners with supplementary coverage.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-54",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Appendix D – Employer Monthly Contribution Rates",
+    "marginal_note": "Appendix D – Employer Monthly Contribution Rates",
+    "part": "Schedule V - Monthly Contribution Rates",
+    "division": "",
+    "heading": "",
+    "text": "April 2026\nThe Employer Rate for all types and levels of coverage is $198.75\n- The Employer rate is a calculation using actual Plan experience blended across all of the various coverage types and levels.\n- The Employer rate is used to determine total employee contribution in certain types of Leave Without Pay (LWOP) situations, to calculate the Quebec Taxable Benefit and in the remittance of contributions from certain participating separate employers.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-55",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Schedule VI - Full Employer-Paid Coverage",
+    "marginal_note": "Schedule VI - Full Employer-Paid Coverage",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following persons are entitled to full Employer-paid coverage, as amended from time to time by the Treasury Board of Canada:\n- the Governor General of Canada;\n- persons appointed by the Governor in Council and classified in the DM, GX and EX groups;\n- Deputy ministers;\n- the Auditor General;\n- the Chief Electoral Officer;\n- the Commissioner and the Administrator of the Northern Pipeline Agency;\n- Senators under 75 years of age;\n- Members of the House of Commons;\n- LA Group, levels 2B, 3A, 3B and 3C;\n- GIC levels 1 to 11;\n- Senior Defence Scientists, levels 7A, 7B and 8;\n- Excluded Medical Group, levels MOF-4, 5 and MSP-3;\n- Astronauts;\n- Executive Assistants to Ministers (paid by government);\n- Executive Group.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d9-56",
+    "doc_type": "directive",
+    "act_code": "d9",
+    "act_short": "Public Service Health Care Plan Directive",
+    "act_name": "NJC Public Service Health Care Plan Directive",
+    "section": "Schedule VII - Life-Sustaining Drugs",
+    "marginal_note": "Schedule VII - Life-Sustaining Drugs",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following lists life-sustaining drugs which may not legally require a prescription. as amended from time to time:\nTherapeutic Class\nSpecific Therapeutic Sub-Heading Group (Include) Pharmacological Sub-Heading Group (Include) Active Chemical OTC Drug Name 1. Antiparkinsonian Agents Anticholinergic Agents No specific Pharmacological sub-heading Orphenadrine hydrochloride Disipal Dopaminergic Agents Dopamine Agonists Dopamine Precursors Dopamine Precursors and Decarboxylase Inhibitors Monoamine Oxidase (MAO) Inhibitors, Selective (Type B) Various Dopaminergic Agents 2. Antituberculosis Agents No specific therapeutic sub-heading group Aminosalicylic Acid Derivatives Antibiotics Hydrazides Various Antituberculosis Agents Combination Antituberculosis Agents 3. Asthma Therapy Adrenergics, Inhalants Alpha- and Beta-adrenergic Agonists Epinephrine Bronkaid Mistometer Epi E-Z Pen Epi E-Z Pen Jr. EpiPen EpiPen Jr. Epinephrine Hydrochloride, racemic Adrenalin Vaponefrin Beta-adrenergic Agonists, Nonselective Beta-2-adrenergic Agonists, Selective Adrenergics, Systemics Alpha- and Beta-adrenergic Agonists Epinephrine Bronkaid Mistometer Epi E-Z Pen Epi E-Z Pen Jr. EpiPen EpiPen Jr. Beta-adrenergic Agonists, Nonselective Beta-2-adrenergic Agonists, Selective Combination Adrenergics and Anticholinergics, Inhalants No specific pharmacological sub-headings Xanthines, Systemic Theophylline Salts 4. Bleeding Therapy Antifibrinolytics Amino Acids Proteinase Inhibitors Vitamin K Analogues No specific pharmacological sub-headings 5. Cardiac Therapy Angina Therapy Beta-adrenergic Blocking Agents, selective, Intrinsic sympathomimetic activity (ISA) Beta-adrenergic Blocking Agents, Selective, Non-ISA Beta-adrenergic Blocking Agents, Nonselective, ISA Beta-adrenergic Blocking Agents, Nonselective, Non-ISA Calcium Channel Blockers Coronary Vasodilators, Nitrates Isosorbide dinitrate, sorbide nitrate Apo-ISDN Cedocard SR Isordil Isosorbide-5-mononitrate Imdur Ismo Nitroglycerin [Nitroglycerin General Monograph, CPhA] Minitran Nitro-Dur Nitrol Nitrolingual Spray Nitrong SR Nitrostat Transderm-Nitro Tridil 6. Cardiac Therapy Antiarrhythmics Cardiac Glycosides Class I, Type 1A Quinidine Bisulfate [Quinidine, General Monograph, CPhA] Biquin Durules Quinidine Gluconate [Quinidine, General Monograph, CPhA] Quinate Quinidine Phenylethylbarbiturate Quinobarb Quinidine Polygalacturonate [Quinidine, General Monograph, CPhA] Cardioquin Quinidine Sulfate [Quinidine General Monograph, CPhA] Apo-Quinidine Quinidex Extentabs Class I, Type 1B Lidocaine Hydrochloride Lidodan Viscous PMS-Lidocaine Viscous Xylocaine Endotracheal Xylocaine Oral Xylocaine 4% Sterile solution Xylocaine Jelly 2% Xylocaine Parenteral Solutions Xylocaine Topical 4% Xylocaine Viscous 2% Xylocard Class I, Type 1C Class II, Beta-adrenergic Blocking Agents Class III Class IV, Calcium Channel Blockers Various Antiarrhythmics 7. Diabetes Therapy Insulins, Analogues Very Rapid Acting Insulin Lispro Humalog Insulins, Beef and Pork Rapid Acting Insulin Regular Iletin Regular Intermediate Insulin Lente Insulin NPH Iletin Lente Iletin NPH Insulins, Human Rapid Acting Insulin regular, biosynthetic Humulin-R Novolin ge Toronto Intermediate Acting Insulin Lente, biosynthetic Humulin-L Novolin ge Lente Insulin NPH, biosynthetic Humulin-N Novolin ge NPH Long Acting Insulin ultralente, biosynthetic Humulin-U Novolin ge Ultralente Mixed (Regular/NPH) Insulin (10/90), biosynthetic Humulin 10/90 Humulin 20/80 Humulin 30/70 Humulin 40/60 Humulin 50/50 Novolin ge 10/90 Novolin ge 20/80 Novolin ge 30/70 Novolin ge 40/60 Novolin ge 50/50 Insulin (20/80), biosynthetic Humulin 10/90 Humulin 20/80 Humulin 30/70 Humulin 40/60 Humulin 50/50 Novolin ge 10/90 Novolin ge 20/80 Novolin ge 30/70 Novolin ge 40/60 Novolin ge 50/50 Insulin (30/70), biosynthetic Humulin 10/90 Humulin 20/80 Humulin 30/70 Humulin 40/60 Humulin 50/50 Novolin ge 10/90 Novolin ge 20/80 Novolin ge 30/70 Novolin ge 40/60 Novolin ge 50/50 Insulin (40/60), biosynthetic Humulin 10/90 Humulin 20/80 Humulin 30/70 Humulin 40/60 Humulin 50/50 Novolin ge 10/90 Novolin ge 20/80 Novolin ge 30/70 Novolin ge 40/60 Novolin ge 50/50 Insulin (50/50), biosynthetic Humulin 10/90 Humulin 20/80 Humulin 30/70 Humulin 40/60 Humulin 50/50 Novolin ge 10/90 Novolin ge 20/80 Novolin ge 30/70 Novolin ge 40/60 Novolin ge 50/50 Insulins, Pork Rapid Acting Insulin Regular Iletin Regular 8. Electrolytes Potassium Preparations Potassium Salts Potassium bicarbonate Potassium Sandoz [Potassium Salts, General Monograph, CPhA]",
+    "history": "",
+    "last_amended": "",
+    "current_to": "July 1, 2023",
+    "citation": "Public Service Health Care Plan Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d9/en"
+  },
+  {
+    "id": "directive-d10-1",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Principles",
+    "marginal_note": "Principles",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The following principles were developed jointly by the bargaining agent representatives and the employer representatives on the National Joint Council. These principles are the cornerstone for the management of government travel and shall guide all employees and managers in achieving fair, reasonable and modern travel practices across the public service.\nTrust – increase the amount of discretion and latitude for employees and managers to act in a fair and reasonable manner.\nFlexibility – create an environment where management decisions respect the duty to accommodate, best respond to employee needs and interests, and consider operational requirements in the determination of travel arrangements.\nResp ect – create a sensitive, supportive travel environment and processes that respect employee needs.\nValui ng people – recognize employees in a professional manner while supporting employees, their families, their health and safety in the travel context.\nTransparency – ensure the consistent, fair and equitable application of this directive and its practices.\nModern travel practices – introduce travel management practices that support the principles and are in keeping with travel industry trends and realities; develop and implement an appropriate travel accountability framework and structure.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-2",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "General",
+    "marginal_note": "General",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Collective Agreement\nThis directive is deemed to be part of collective agreements between the parties represented on the National Joint Council, and employees are to be afforded ready access to this directive.\nGrievance Procedure\nIn cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act , will be in accordance with Section 15.0 of the National Joint Council By-Laws. For unrepresented employees, the departmental grievance procedure applies.\nEffective Date\nThis directive is effective on March 28, 2026.\nPurpose and Scope\nThe purpose of this directive is to ensure fair treatment of employees required to travel on government business consistent with the principles above. The provisions contained in this directive are mandatory and provide for the reimbursement of reasonable expenses necessarily incurred while travelling on government business and to ensure employees are not out of pocket. These provisions do not constitute income or other compensation that would open the way for personal gain.\nApplication\nThis directive applies to public service employees and other persons travelling on government business, including training. When a provision in the directive specifies that it applies to an employee, it does not apply to other persons travelling on government business. It does not apply to those persons whose travel is governed by other authorities.\nDefinitions\nAccommodation ( logement ):\n- Commercial accommodation ( logement commercial ) – lodging facilities such as hotels, motels, corporate residences or apartments;\n- Government and institutional accommodation ( locaux d'hébergement du gouvernement et d'une institution ) – federal government training centres, universities, colleges, Canadian or foreign military establishments, trailers, tents and other facilities owned, controlled, authorized or arranged by the Crown, including other educational institutions that provide sleeping accommodation;\n- Private non-commercial accommodation ( logement particulier non commercial ) – private dwelling or non-commercial facilities where the traveller does not normally reside.\nBlanket travel authority ( autorisation générale de voyager ) – authorization for travel which is continuous or repetitive in nature, with no variation in the specific terms and conditions of trips and where it is not practical or administratively efficient to obtain prior approval from the employer for each individual trip. Any exceptions to the blanket travel authority (BTA) parameters shall require that the individual trip be specifically approved, prior to travel status, where possible. BTA does not apply to groups of employees. Employees may have more than one BTA simultaneously.\nComprehensive allowance ( indemnité globale ) – a daily allowance that may include some or all meal costs, incidental expenses, transportation costs and accommodation expenses.\nDeclaration ( déclaration ) – a written statement signed by the traveller attesting to and listing the expenses for payment without receipt. See Appendix F.\nDependant ( personne à charge ) – a person who resides full time with the employee at the employee's residence and is:\n- the spouse or common-law partner of that employee; or\n- the biological child, stepchild, adopted child including a child adopted by Aboriginal people under the Custom Adoption practice, or legal ward of that employee or of the employee's spouse or common-law partner, who is both dependent on the employee for support and is: under 18 years of age; or dependent on the employee by reason of mental or physical disability; or in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature; or\n- the parent, grandparent, brother, sister, uncle, aunt, niece, nephew or grandchild of that employee or of the employee's spouse or common-law partner who is both dependent on the employee for support and is: under 18 years of age; or dependent on the employee by reason of mental or physical disability; or in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature.\nEconomy class ( classe économique ) – the standard class of air travel, including special discount fares. It excludes first class and business class or equivalents.\nEmployee ( fonctionnaire ) – a person employed in the public service.\nEmployer ( employeur ) – His Majesty in Right of Canada as represented by the Treasury Board, and includes persons authorized to exercise the authority of the Treasury Board.\nGovernment travel ( voyage en service commandé ) – all travel authorized by the employer and is used in reference to the circumstances under which the expenses prescribed in this directive may be paid or reimbursed from public money. Employees are normally expected to report to work at their own expense and are not on government travel when reporting to their permanent/regular workplace except for the specific circumstances outlined in this directive.\nHeadquarters area ( zone d'affectation ) – for the purposes of this directive, spans an area of 16 kms from the assigned workplace using the most direct, safe and practical road.\nIncidental expense allowance ( faux frais ) – an allowance to cover the costs of items that can be attributed to a period in travel, but for which no other reimbursement or allowance is provided under this directive, and which helps offset some of the expenses incurred as a result of having to travel. It includes but is not limited to such items as gratuities (except for taxis), laundry, dry cleaning, phone calls home (except as specified under 3.4.6), grass cutting, snow removal, home security checks, plant watering, mail services, pet care, telecommunications hook-ups and service.\nInternational incidental allowances are based on a formula that takes into account the breakfast, lunch and/or dinner allowance for the applicable country/location.\nIn situations where there are no meal allowances from which to compute the incidental allowance for a particular country/location, the employee will be reimbursed the equivalent of the applicable incidental allowance published in Appendix C, in Canadian dollars.\nPublic service ( fonction publique ) – or the purposes of this directive, \"public service\" shall include the same parties and persons outlined in Article 1 of the National Joint Council By-Laws.\nReceipt ( reçu ) – an original document or electronic/paper copy showing the date and amount of expenditure paid by the traveller. Where expenses are incurred in currency other than Canadian, receipts shall indicate currency and may be annotated by the traveller to do so.\nSpouse or common-law partner ( époux ou conjoint de fait ) – a person living in a conjugal relationship with an employee for a continuous period of at least one year. The term \"spouse\" refers to the person married to the employee.\nTravel status ( déplacement ) – occurs when an employee or traveller is on authorized government travel.\nTraveller ( voyageur ) – a person who is authorized to travel on federal government business.\nWorkplace ( lieu de travail ):\n- Permanent/Regular workplace ( permanent/régulier ) – the single permanent location determined by the employer at or from which an employee ordinarily performs the work of his or her position or reports to;\n- Temporary ( temporaire ) – the single location within the headquarters area to which an employee is temporarily asked to report or to perform the work of his or her position. For greater clarity, this definition applies when the permanent/regular workplace is unavailable (e.g., fire, flood, renovation, etc.) and an employee is asked to report or to perform the work of his or her position at an alternate location until they can return to the permanent/regular workplace.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-3",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.1",
+    "marginal_note": "Authorization",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.1.1 The employer has the responsibility to authorize and determine when government travel is necessary, and to ensure that all travel arrangements are consistent with the provisions of this directive. Following consultation between the employer and the employee, the determination of travel arrangements shall best accommodate the employee's needs and interests and the employer's operational requirements.\n1.1.2 Government travel shall be authorized in advance in writing to ensure that all travel arrangements are in compliance with the provisions of this directive. In special circumstances, travel shall be post authorized by the employer.\n1.1.3 Expenses resulting from misinterpretations or mistakes are not a basis for reimbursement or non-reimbursement. However, such situations shall be reviewed on a case-by-case basis.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-4",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.2",
+    "marginal_note": "Loyalty Programs",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.2.1 Provided that there are no additional costs to the Crown, employees travelling on government business can join loyalty programs and retain benefits offered by the travel industry for business or personal use. Such privileges are conditional upon the use of government-approved services and products.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-5",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.3",
+    "marginal_note": "Overpayments",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.3.1 Overpayments, namely amounts reimbursed or paid to travellers, which are not in accordance with the terms of this directive, shall be recovered from the traveller as a debt owing to the Crown.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-6",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.4",
+    "marginal_note": "Receipts",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.4.1 Where the traveller certifies that the original receipt or copy was lost, accidentally destroyed or unobtainable, a personal declaration shall replace the receipt.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-7",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.5",
+    "marginal_note": "Responsibilities",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.5.1 The employer shall:\n- establish the proper delegation framework to comply with this directive;\n- ensure that this directive is available at the employee's normal workplace during the employee's working hours;\n- ensure that the manager with delegated authority, in consultation with the employee and the employee's immediate supervisor: determine whether travel is necessary; ensure that travel arrangements are consistent with the provisions of this directive; and ensure that accommodation of needs is provided to the point of undue hardship.\n- authorize travel, including blanket travel authority;\n- verify and approve travel expense claims before reimbursement;\n- process travel claims as soon as possible after receiving a fully completed expense claim with supporting documentation;\n- ensure that all travel arrangements comply with relevant federal government legislation and employer policies, such as employment equity, official languages:\n- endeavour to schedule the work so that time will permit the traveller to travel by other means when a traveller has an aversion to air travel;\n- consider relocating an employee rather than placing the employee on long term travel status when the travel will be for a period of over one year subject to the employee’s agreement; and\n- ensure travel status is extended when an emergency situation or event such as volcano eruptions, airline strikes, etc. makes it impossible or not practical for the traveller to return to origin at the expected timeframe. The employer will reimburse any reasonable travel costs incurred that are not covered under an insurance policy or other authority.\n1.5.2 The traveller shall:\n- become familiar with the provisions of this directive;\n- consult and obtain authorization including blanket travel authority, where applicable, to travel in accordance with the directive;\n- inform the employer or its suppliers of his/her needs that may require accommodation;\n- complete and submit travel expense claims with necessary supporting documentation as soon as possible after the completion of the travel. In travel situations exceeding one month, the traveller may submit interim travel expense claims prior to the completion of the travel; and\n- be responsible for cancelling reservations as required, safeguarding travel advances and funds provided, and making outstanding remittances promptly.\n1.5.3 When the employer and the employee are unable to resolve barriers affecting persons with disabilities that may flow from the application of this directive, the employer and the employee shall consult with the appropriate departmental and/or union employment equity professional.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-8",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.6",
+    "marginal_note": "Suppliers, Services and Products",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.6.1 Employees on government travel shall utilize government-approved suppliers, services and products selected in support of government travel when these are available. This would normally include the use of an individual designated travel card. However, the provision and use of the individual designated travel card require the employee's agreement.\n1.6.2 Preference shall be given to using Canadian and environmentally friendly suppliers, services and products.\n1.6.3 In consultation with the employee, the employer shall utilize the Departmental Travel Expense Card to the extent possible to prepay travel arrangements.\n1.6.4 When circumstances do not permit provision of prepaid arrangements, the traveller shall be reimbursed actual and reasonable costs, based upon receipts.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-9",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.7",
+    "marginal_note": "Travel Advances",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.7.1 When employees on government travel choose not to obtain and use an individual designated travel card, the provision of an advance shall be discussed between the employee and the employer. In such cases, travel advances shall not be unreasonably denied.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.7",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-10",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.8",
+    "marginal_note": "Travel Forms",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.8.1 Government-approved travel forms or systems shall be used in seeking government travel authority and submitting travel claims with the supporting documentation where necessary.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.8",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-11",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "1.9",
+    "marginal_note": "Temporary Workplace Change (Applies Within the Headquarters Area Only)",
+    "part": "Part I - Administration",
+    "division": "",
+    "heading": "",
+    "text": "1.9.1 The provisions in this section only apply within the headquarters area.\n1.9.2 When an employee is asked to report from a permanent workplace to a temporary workplace for a period of less than 30 consecutive calendar days, the provisions of this directive shall apply.\n1.9.3 When an employee is asked to report from a permanent workplace to a temporary workplace, for a period of 30 consecutive calendar days or more, and the employee is notified, in writing, 30 calendar days in advance of the change in workplace, the employee shall be provided either:\n- transportation to the temporary workplace; or\n- the kilometric rate paid for the distance between the home and the temporary workplace, or between the permanent workplace and the temporary workplace, whichever is less.\n1.9.4 In situations where the employee is not notified of a change of workplace in writing 30 calendar days in advance of the change in workplace, the provisions of this directive shall apply for the duration of the workplace change up to a maximum of 60 calendar days. After the 60 th day the employee shall be provided either:\n- transportation to the temporary workplace; or\n- the kilometric rate paid for the distance between the home and the temporary workplace, or between the permanent workplace and the temporary workplace, whichever is less.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 1.9",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-12",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "2.1",
+    "marginal_note": "Insurance Plans and Compensation",
+    "part": "Part II - Insurance",
+    "division": "",
+    "heading": "",
+    "text": "2.1.1 In the event that an employee becomes ill, is injured or dies while travelling on government business, the employee or, where applicable, the employee's dependants may be provided with protection, subject to the terms and conditions of the following:\n- the collective agreement or other authority governing terms and conditions of employment, i.e., injury-on-duty leave and severance pay;\n- the Government Employees Compensation Act;\n- the Flying Accident Compensation Regulations;\n- the Public Service Superannuation Act;\n- the Canada Pension Plan or Quebec Pension Plan;\n- the Public Service Management Insurance Plan;\n- the Disability Insurance Plan;\n- the Public Service Health Care Plan (for medical and hospital expenses not paid under the Government Employees Compensation Act );\n- the Policy on Legal Assistance and Indemnification in the event of a civil action against an employee taken by a third party; and/or\n- insurance as a result of contracting with government-approved suppliers, services and products.\n2.1.2 Details concerning public service benefit programs are found in Appendix A.\n2.1.3 Employees are advised to confirm with their insurance agent that they are adequately insured if they use non-commercial flights.\n2.1.4 Additional insurance purchased by the traveller shall not be reimbursed except for the cost of insurance to cover repairs to, or replacement of, damaged or lost luggage while travelling, unless such insurance is provided.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 2.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-13",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "2.2",
+    "marginal_note": "Vehicle Insurance",
+    "part": "Part II - Insurance",
+    "division": "",
+    "heading": "",
+    "text": "2.2.1 Crown Vehicles\nCrown-owned or leased vehicles driven in Canada are self-insured by the federal government. Crown liability coverage is extended to those employees authorized to drive a Crown-owned or leased vehicle while on government business travel for use related to the authorized travel.\nWhen driving a Crown-owned or leased vehicle in the United States of America, commercial insurance against third-party liability risk and personal injury is required and proof of such insurance must be carried in the vehicle. This insurance is obtained and paid for by the Employer.\n2.2.2 Rental Vehicles\nCollision Damage Waiver (CDW) coverage for the entire period that a vehicle is rented is required. This coverage is usually provided through the use of the departmental travel expense card (DTEC) or individual designated travel card (IDTC). However, it is the traveller’s responsibility to ensure they have adequate coverage for the rental vehicle. When these travel cards are used to reserve and fully pay for the car rental, the traveller must decline the coverage for CDW on the rental agreement if it is covered by the travel card insurance. When a personal credit card is used and free coverage is not provided or when the DTEC and the IDTC does not cover the type of vehicle authorized for use, the cost of the premiums for CDW coverage shall be reimbursed by the employer.\nPublic Liability and Property Damage coverage is included in the daily rental rates provided by the government approved car rental suppliers. When travelling outside Canada, travellers should ensure additional coverage is obtained where required. In such circumstances, premiums for additional coverage will be reimbursed.\nTravellers shall not be reimbursed for personal accident insurance coverage premiums.\n2.2.3 Private Motor Vehicles\nThe employer assumes no financial responsibility for private motor vehicles and is not responsible for reimbursing deductible amounts related to insurance coverage. Therefore, travellers need to make sure they are adequately insured on their private motor vehicle before using these vehicles for government business.\nPrivate motor vehicles used on government business shall, as a minimum, have basic insurance coverage, including the minimum Public Liability and Property Damage coverage required by the province/territory of registration of the vehicle. Any additional premium costs necessary to increase private motor vehicle insurance coverage to the basic level are not reimbursable, including the lowering of deductibles.\nWhen Supplementary Business Insurance is required for the applicable period on government business travel, premium costs shall be reimbursed.\nTravellers who intend to carry passengers are advised to confirm with their insurance agent that they are adequately insured.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 2.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-14",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "3.1",
+    "marginal_note": "Module 1 - Travel Within Headquarters Area",
+    "part": "Part III - Travel Modules",
+    "division": "",
+    "heading": "",
+    "text": "The provisions outlined in this module apply when a traveller is away from the workplace on government travel within the headquarters area in Canada or worldwide.\n3.1.1 Accommodation\nReimbursement for overnight accommodation within an employee's headquarters area shall not normally be authorized. Employees in the following exceptional cases shall be in travel status and reimbursed for overnight accommodation according to the provisions of Module 3:\n- accommodation in government facilities for such purposes as live-in conferences, meetings and training courses;\n- accommodation in educational facilities, for such purposes as live-in conferences, meetings and training courses; or\n- accommodation in commercial facilities, in very exceptional or emergency situations that require employees to remain close to their posts for periods long in excess of normal working hours, such as policing activities during a crisis, or extended collective bargaining sessions.\n3.1.2 Additional Business Expenses\nThe employee shall be reimbursed for business expenses not otherwise covered such as business calls, photocopies, word-processing service, faxes, internet connections, rental and transportation of necessary office equipment and transportation of required personal effects.\nEmployees whose schedules have been altered for reasons outside their control shall be reimbursed for reasonable telephone costs to attend to situations related to the employee's altered schedule.\nWhere required, the employer shall make the necessary arrangements and reimburse actual and reasonable expenses incurred for obtaining passports and related expenses such as photos and visas as well as any required inoculations, vaccinations, X-rays and certificates of health. Where possible, the services of Health Canada or National Defence shall be used for medical services.\nThe employee shall also be reimbursed for service charges/fees for actual and reasonable expenses and for financial transactions, such as but not limited to:\n- Automated Banking Machine use;\n- government travel card use;\n- credit/debit card use;\n- financial institution foreign currency transaction commission(s);\n- traveller's cheques acquisition; and\n- cheque-cashing fees.\nReimbursement claims shall be supported by receipts and indicate the expense currency.\nThe employee shall also be reimbursed for the cost of a safety deposit box when supported by receipts.\n3.1.3 Bottled Water\nWhen potable water is not readily available, the cost of reasonable amounts of plain bottled water shall be reimbursed based on receipts, except where bottled water is part of a meal.\n3.1.4 Currency Exchange\nThe costs incurred to convert reasonable sums to foreign currencies and/or reconvert any unused balance to Canadian currency shall be reimbursed, based upon receipts, from all transactions and sources.\nWhen these costs are not supported by receipts, the average Bank of Canada currency exchange rate shall apply. In cases where the Bank of Canada does not provide an exchange rate, an alternate bank rate from an established institution, as determined by the employer, shall be applied. The rate shall be the average of the rates applicable on the initial date into the country and the final date out of the country.\n3.1.5 Dependant Care\nThe requirement to travel on government business must be carefully assessed, particularly when the employee would need to leave dependants with another caregiver. Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized.\nFor the purposes of this provision, other caregivers include:\n- the employee's spouse or common-law partner;\n- the employee's former spouse or common-law partner who share custody/time as a caregiver of a dependant;\n- other dependants 18 years of age or older residing with the employee or with the employee's former spouse or common-law partner who shares custody/time as a caregiver of a dependant, who do not have a mental or physical disability that makes them unable to provide dependant care or care for themselves; or\n- a person identified as a legal guardian of the dependant requiring care.\nWhen authorized, an employee who is required to travel on government business shall be reimbursed dependant care expenses, up to a daily maximum of:\n- $50 Canadian, per household, with a declaration; or\n- $100 Canadian, per dependant, with a receipt for services provided by an individual or company in the business of providing dependant care services. Declarations will not be accepted.\nThe above noted amounts apply when:\n- the employee is required to be absent from their residence on authorized government business travel;\n- the caregivers listed above are unavailable because they are required to work or must attend scheduled medical appointments or courses at a recognized learning institution;\n- the former spouse, former common-law partner, or guardian is not scheduled to provide care; and\n- expenses that are incurred as a result of travelling on government business are additional to expenses the employee would incur when not travelling.\nReimbursement of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant, the time period that the services were rendered, the caregiver's name and telephone number and confirmation that only one employed family member has submitted a claim for dependant care.\n3.1.6 Home Communication\nNot applicable to this module.\n3.1.7 Incidental Expense Allowance\nAn employee who is required to travel on government business and is authorized an overnight stay under Paragraph 3.1.1 shall be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in this directive for each day or part day in travel status as per Appendix C or D as applicable.\n3.1.8 Insurance\nSee Part II and Appendix A.\n3.1.9 Meals\nUnless otherwise covered by terms and conditions of employment or collective agreements, meal expenses incurred within the headquarters area shall not normally be reimbursed.\nMeal expenses,excluding alcohol and based on receipts, may be reimbursed up to the limit of the applicable meal allowance in Appendix C or D, as applicable, in the following situations:\n- when employees are required to work through or beyond normal meal hours and are clearly placed in situations of having to spend more for the meal than would otherwise be the case;\n- when employees are required to attend conferences, seminars, meetings or public hearings during the weekend or holidays;\n- when employees are required to attend formal full-day conferences, seminars, meetings or hearings and where meals are an integral part of the proceedings;\n- when employer representatives are involved in collective bargaining proceedings;\n- when intensive task force or committee studies are enhanced by keeping participants together over a normal meal period; or\n- when the reimbursement of meal expenses is clearly reasonable and justifiable as a direct result of an employee's duties.\nWhen a meal is authorized and where a traveller incurs meal costs that are higher than the established meal allowances in situations outside the traveller's control, the actual and reasonable expenses incurred shall be reimbursed, based on receipts.\n3.1.10 Rest Periods\nNot applicable to this module.\n3.1.11 Transportation\nThe selection of the mode of transportation shall be based on cost, duration, convenience, safety and practicality. In addition to provisions outlined below under (a) Commercial, (b) Other modes of transportation and (c) Vehicles, actual expenses associated with the selected mode of transportation shall be reimbursed. Such expenses include legitimate mandatory transportation service charges and fees, incurred while on travel status, not otherwise paid (e.g. docking fees, road/bridge tolls, ferries and other transportation service charges/fees). Receipts, indicating the expense currency, shall only be required for expenses in excess of $12. Where a receipt is not available, a declaration will suffice.\nWhen authorized travel or overtime causes a disruption in the employee's regular commuting pattern, the employee shall be reimbursed additional transportation costs incurred between the residence and the workplace.\n- Commercial Where commercial transportation is authorized and used, the traveller shall be provided with the necessary prepaid tickets whenever possible. Taxis, shuttles and local transportation services are alternatives for short local trips. Actual expenses, including gratuities, shall be reimbursed.\n- Other Modes of Transportation Occasionally, other modes of transportation not normally used on roadways shall be authorized for use on government business when these modes of transportation are safe, economical and practical. Travellers using these other modes of transportation shall be reimbursed at the applicable kilometric rate based on the direct road distances, if available. When there are no road distances, the traveller shall be reimbursed for actual or reasonable distances travelled.\n- Vehicles The standard for rental vehicles is intermediate. Rental vehicles beyond the standard shall be authorized based upon factors such as, but not limited to, safety, the needs of the traveller and the bulk or weight of goods transported. When authorized, the rental cost for GPS shall be reimbursed. Additional costs associated with the provision of winter tires on rental vehicles shall be reimbursed. In the event that it is not possible or practical to attend a rental facility the day that travel begins, rental vehicles may be authorized to be picked up the day prior to travel. The kilometric rates payable for the use of private motor vehicles driven on authorized government travel are prescribed in Appendix B. Travellers shall use the most direct, safe and practical road routes and shall claim only for distances necessarily driven on government travel. When an employee has been authorized to use and uses a private motor vehicle within the headquarters area on government travel, the employee shall be reimbursed the kilometric rate in accordance with Appendix B. Parking charges are normally not payable when the employee is on duty at the workplace. For every day on which an employee is authorized to use a vehicle on government travel, the employee shall be reimbursed the actual costs of parking the vehicle for that period of time.\n3.1.12 Weekend Travel Home\nNot applicable to this module.\n3.1.13 Weekend Travel - Alternatives\nNot applicable to this module.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 3.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-15",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "3.2",
+    "marginal_note": "Module 2 - Travel Outside Headquarters Area - No Overnight Stay",
+    "part": "Part III - Travel Modules",
+    "division": "",
+    "heading": "",
+    "text": "The provisions outlined in this travel module apply when a traveller is away from the workplace on government travel outside the headquarters area without an overnight stay in Canada or worldwide.\n3.2.1 Accommodation\nNot applicable to this module.\n3.2.2 Additional Business Expenses\nThe employee shall be reimbursed for business expenses not otherwise covered, such as business calls, photocopies, word-processing service, faxes, internet connections, rental and transportation of necessary office equipment and transportation of required personal effects.\nEmployees whose schedules have been altered for reasons outside their control shall be reimbursed for reasonable telephone costs to attend to situations related to the employee's altered schedule.\nWhere required, the employer shall make the necessary arrangements and reimburse actual and reasonable expenses incurred for obtaining passports and related expenses such as photos and visas as well as any required inoculations, vaccinations, X-rays and certificates of health. Where possible, the services of Health Canada or National Defence shall be used for medical services.\nThe employee shall also be reimbursed for service charges/fees for actual and reasonable expenses for financial transactions such as but not limited to:\n- Automated Banking Machine use;\n- government travel card use;\n- credit/debit card use;\n- financial institution foreign currency transaction commission(s);\n- traveller's cheques acquisition; and\n- cheque-cashing fees.\nReimbursement claims shall be supported by receipts and indicate the expense currency.\nThe employee shall also be reimbursed for the cost of a safety deposit box when supported by receipts.\n3.2.3 Bottled Water\nWhen potable water is not readily available, the cost of reasonable amounts of plain bottled water shall be reimbursed based on receipts, except where bottled water is part of a meal.\n3.2.4 Currency Exchange\nThe costs incurred to convert reasonable sums to foreign currencies and/or reconvert any unused balance to Canadian currency shall be reimbursed, based upon receipts, from all transactions and sources.\nWhen these costs are not supported by receipts, the average Bank of Canada currency exchange rate shall apply. In cases where the Bank of Canada does not provide an exchange rate, an alternate bank rate from an established institution, as determined by the employer, shall be applied. The rate shall be the average of the rates applicable on the initial date into the country and the final date out of the country.\n3.2.5 Dependant Care\nThe requirement to travel on government business must be carefully assessed, particularly when the employee would need to leave dependants with another caregiver. Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized.\nFor the purposes of this provision, other caregivers include:\n- the employee's spouse or common-law partner;\n- the employee's former spouse or common-law partner who share custody/time as a caregiver of a dependant;\n- other dependants 18 years of age or older residing with the employee or with the employee's former spouse or common-law partner who shares custody/time as a caregiver of a dependant, who do not have a mental or physical disability that makes them unable to provide dependant care or care for themselves; or\n- a person identified as a legal guardian of the dependant requiring care.\nWhen authorized, an employee who is required to travel on government business shall be reimbursed dependant care expenses, up to a daily maximum of:\n- $50 Canadian, per household, with a declaration; or\n- $100 Canadian, per dependant, with a receipt for services provided by an individual or company in the business of providing dependant care services. Declarations will not be accepted.\nThe above noted amounts apply when:\n- the employee is required to be absent from their residence on authorized government business travel;\n- the caregivers listed above are unavailable because they are required to work or must attend scheduled medical appointments or courses at a recognized learning institution;\n- the former spouse, former common-law partner, or guardian is not scheduled to provide care; and\n- expenses that are incurred as a result of travelling on government business are additional to expenses the employee would incur when not travelling.\nReimbursement of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant, the time period that the services were rendered, the caregiver's name and telephone number and confirmation that only one employed family member has submitted a claim for dependant care.\n3.2.6 Home Communication\nNot applicable to this module.\n3.2.7 Incidental Expense Allowance\nNot applicable to this module.\n3.2.8 Insurance\nSee Part II and Appendix A.\n3.2.9 Meals\nA traveller shall be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status. The time when travel status begins and ends will be determined in accordance with Subsection 1.1.1. The traveller can claim a meal if the traveller is on travel status at the time at which the meal would usually be taken or at the time at which it would be reasonable to have a meal.\nMeal allowances shall be paid in accordance with the rates specified in Appendix C or D, as applicable.\nA meal allowance shall not be paid to a traveller with respect to a meal that is provided. Where a traveller has incurred out-of-pocket expenses to supplement meals provided, the actual incurred costs, excluding costs for alcohol, shall be reimbursed, based on receipts, up to the applicable meal allowance.\nWhere a traveller incurs meal costs that are higher than the established meal allowances in situations outside the traveller's control, the actual and reasonable expenses incurred shall be reimbursed, based on receipts.\nReimbursement of meals for shift workers shall be based on the meal sequence of breakfast, lunch and dinner, in relation to the commencement of the employee's shift. For greater clarity, it is anticipated that the employee will consume breakfast prior to the start of the shift, consequently the first meal that will normally be reimbursed is lunch.\n3.2.10 Rest Periods\nNot applicable to this module.\n3.2.11 Transportation\nThe selection of the mode of transportation shall be based on cost, duration, convenience, safety and practicality. In addition to provisions outlined below under (a) Commercial, (b) Other modes of transportation and (c) Vehicles, actual expenses associated with the selected mode of transportation shall be reimbursed. Such expenses include:\n- seat selection fee for commercial, private and/or chartered carriers;\n- airport improvement fees, not otherwise paid (e.g. prepaid as part of the fare);\n- airport departure tax, not otherwise paid;\n- miscellaneous charge order, for excess baggage/excess weight for commercial, private and/or chartered carriers (written explanation also required);\n- public carrier ticket \"change fee\" for legitimate authorized official government purposes; and\n- legitimate, mandatory transportation service charges and fees, incurred while in travel status, not otherwise paid (e.g. docking fees, road/bridge tolls, ferries and other transportation service charges/fees).\nReceipts, indicating the expense currency, shall only be required for expenses in excess of $12. Where a receipt is not available, a declaration will suffice.\nWhen authorized travel or overtime causes a disruption in the employee's regular commuting pattern, the employee shall be reimbursed for additional transportation costs incurred between the residence and the workplace.\n- Commercial Where commercial transportation is authorized and used, the traveller shall be provided with the necessary prepaid tickets whenever possible. The standard for air travel is economy class. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible. The standard for rail travel is the next highest class after the full economy class. Taxis, shuttles and local transportation services are alternatives for short local trips. Actual expenses, including gratuities, shall be reimbursed.\n- Other Modes of Transportation Occasionally, other modes of transportation not normally used on roadways shall be authorized for use on government business when these modes of transportation are safe, economical and practical. Travellers using these other modes of transportation shall be reimbursed at the applicable kilometric rate based on the direct road distances, if available. When there are no road distances, the traveller shall be reimbursed for actual or reasonable distances travelled.\n- Vehicles The standard for rental vehicles is intermediate. Rental vehicles beyond the standard shall be authorized based upon factors such as, but not limited to, safety, the needs of the traveller and the bulk or weight of goods transported. When authorized, the rental cost for GPS shall be reimbursed. Additional costs associated with the provision of winter tires on rental vehicles shall be reimbursed. In the event that it is not possible or practical to attend a rental facility the day that travel begins, rental vehicles may be authorized to be picked up the day prior to travel. The kilometric rates payable for the use of private motor vehicles driven on authorized government travel are prescribed in Appendix B. Travellers shall use the most direct, safe and practical road routes and shall claim only for distances necessarily driven on government travel. Travellers who are driven to or picked up from a public carrier terminal shall be reimbursed the kilometric rate based on the distance to and from the public carrier terminal for each round trip. In the interests of safe driving, when employee-driven vehicles are authorized, employees shall not normally be expected to drive more than: 250 kilometres after having worked a full day; 350 kilometres after having worked one-half day; or 500 kilometres on any day when the employee has not worked.\nParking charges shall be reimbursed where it is practical and economical to leave a private motor vehicle at the public carrier's terminal during the period of absence.\nFor every day on which an employee is authorized to use a vehicle on government travel, the employee shall be reimbursed the actual costs of parking the vehicle for that period of time.\n3.2.12 Weekend Travel Home\nNot applicable to this module.\n3.2.13 Weekend Travel - Alternatives\nNot applicable to this module.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 3.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-16",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "3.3",
+    "marginal_note": "Module 3 - Travel in Canada and Continental U.S.A. - Overnight Stay",
+    "part": "Part III - Travel Modules",
+    "division": "",
+    "heading": "",
+    "text": "The provisions outlined in this travel module apply when a traveller is away from the workplace on government travel overnight, in Canada or in the continental U.S.A.\nA daily comprehensive allowance may be authorized in circumstances where established allowances are not practical, reasonable, or equitable.\n3.3.1 Accommodation\nThe standard for accommodation is a single room, in a safe environment, conveniently located and comfortably equipped.\nA variety of options for accommodation are available for travel. Generally these include hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation.\nIn accordance with 1.6.1, government hotel directories shall be used for the selection of accommodation where properties are listed therein for the travel location. Where properties for a particular location are not listed, or are listed but not available for the travel period, the directories shall be used to help determine the cost of accommodation by comparing costs in similar nearby locations.\nUnless the employer authorizes otherwise, when travel is related to activities held in an institution, the employee shall stay in institutional accommodations.\nWhere employees are in travel status at military bases, unless program-related or security reasons dictate the use of specific accommodation, an employee's request for alternate commercial or private non-commercial accommodation shall not be unreasonably denied.\nAlthough travellers generally stay in commercial accommodation, private non-commercial accommodation is encouraged. A traveller who chooses private non-commercial accommodation shall be reimbursed the rate as specified in Appendix C. In addition, ground transportation costs shall be authorized when it is cost effective. Cost effectiveness shall be determined by comparing the total cost of accommodation and transportation in the private non-commercial accommodation with available commercial or government and institutional accommodation and the associated transportation costs.\nFor periods of travel status of more than 30 consecutive calendar days at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government and institutional accommodation is encouraged. Travellers who choose to stay in a hotel after the 30 th day when apartments or corporate residences are available in the area surrounding the workplace shall be reimbursed up to the cost of the average apartment or corporate residence available.\nFor periods of travel status of more than 120 consecutive calendar days at the same location, in private non-commercial accommodation, the private non commercial accommodation allowance will be reduced to fifty percent (50%).\n3.3.2 Additional Business Expenses\nThe employee shall be reimbursed for business expenses not otherwise covered such as business calls, photocopies, word-processing service, faxes, internet connections, rental and transportation of necessary office equipment and transportation of required personal effects.\nEmployees whose schedules have been altered for reasons outside their control shall be reimbursed for reasonable telephone costs to attend to situations related to the employee's altered schedule.\nWhere required, the employer shall make the necessary arrangements and reimburse actual and reasonable expenses incurred for obtaining passports and related expenses such as photos and visas as well as any required inoculations, vaccinations, X-rays and certificates of health. Where possible, the services of Health Canada or National Defence shall be used for medical services.\nThe employee shall also be reimbursed for service charges/fees for actual and reasonable expenses for financial transactions such as, but not limited to:\n- Automated Banking Machine use;\n- government travel card use;\n- credit/debit card use;\n- financial institution foreign currency transaction commission(s);\n- traveller's cheques acquisition; and\n- cheque-cashing fees.\nReimbursement claims shall be supported by receipts and indicate the expense currency.\nThe employee shall also be reimbursed for the cost of a safety deposit box when supported by receipts.\n3.3.3 Bottled Water\nWhen potable water is not readily available, the cost of reasonable amounts of plain bottled water shall be reimbursed based on receipts, except where bottled water is part of a meal.\n3.3.4 Currency Exchange\nThe costs incurred to convert reasonable sums to foreign currencies and/or reconvert any unused balance to Canadian currency shall be reimbursed, based upon receipts, from all transactions and sources.\nWhen these costs are not supported by receipts, the average Bank of Canada currency exchange rate shall apply. In cases where the Bank of Canada does not provide an exchange rate, an alternate bank rate from an established institution, as determined by the Employer, shall be applied. The rate shall be the average of the rates applicable on the initial date into the country and the final date out of the country.\n3.3.5 Dependant Care\nThe requirement to travel on government business must be carefully assessed, particularly when the employee would need to leave dependants with another caregiver. Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized.\nFor the purposes of this provision, other caregivers include:\n- the employee's spouse or common-law partner;\n- the employee's former spouse or common-law partner who share custody/time as a caregiver of a dependant;\n- other dependants 18 years of age or older residing with the employee or with the employee's former spouse or common-law partner who shares custody/time as a caregiver of a dependant, who do not have a mental or physical disability that makes them unable to provide dependant care or care for themselves; or\n- a person identified as a legal guardian of the dependant requiring care.\nWhen authorized, an employee who is required to travel on government business shall be reimbursed dependant care expenses, up to a daily maximum of:\n- $50 Canadian, per household, with a declaration; or\n- $100 Canadian, per dependant, with a receipt for services provided by an individual or company in the business of providing dependant care services. Declarations will not be accepted.\nThe above noted amounts apply when:\n- the employee is required to be absent from their residence on authorized government business travel;\n- the caregivers listed above are unavailable because they are required to work or must attend scheduled medical appointments or courses at a recognized learning institution;\n- the former spouse, former common-law partner, or guardian is not scheduled to provide care; and\n- expenses that are incurred as a result of travelling on government business are additional to expenses the employee would incur when not travelling.\nReimbursement of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant, the time period that the services were rendered, the caregiver's name and telephone number and confirmation that only one employed family member has submitted a claim for dependant care.\n3.3.6 Home Communication\nHome communication is included in the incidental expense allowance.\nThe following exception applies: Over each contiguous three-day period away from home port, employees on board vessels shall be authorized to make up to the equivalent of a ten minute phone call home using the equipment available. When satellite communication systems are available and used, the phone calls shall be limited to five minutes.\n3.3.7 Incidental Expense Allowance\nAn employee who is required to travel on government business overnight shall be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in this directive for each day or part day in travel status as per Appendix C.\nThe following exception applies: Seventy-five percent (75%) of the incidental expense as specified in Appendix C shall be paid starting on the 31 st consecutive calendar day of travel status while at the same location when corporate residences or apartment hotels are available to an employee in the area surrounding the workplace, or when the employee chooses to stay in private accommodation.\nWhen an employee travels between locations in Canada and the U.S.A. on the same day, the incidental expense allowance paid shall be that for the location where the day commences.\n3.3.8 Insurance\nSee Part II and Appendix A.\n3.3.9 Meals\nA traveller shall be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status. The time when travel status begins and ends will be determined in accordance with Subsection 1.1.1. The traveller can claim a meal if the traveller is on travel status at the time at which the meal would usually be taken or at the time at which it would be reasonable to have a meal.\nMeal allowances shall be paid in accordance with the rates specified in Appendix C.\nThe following exceptions apply: Seventy-five percent (75%) of the meal allowances as specified in Appendix C shall be paid starting on the 31 st consecutive calendar day and fifty percent (50%) on the 121 st consecutive calendar day of travel status at the same location when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.\nA meal allowance shall not be paid to a traveller with respect to a meal that is provided. Where a traveller has incurred out-of-pocket expenses to supplement meals provided, the actual incurred costs, excluding costs for alcohol, shall be reimbursed, based on receipts, up to the applicable meal allowance.\nWhere a traveller incurs meal costs that are higher than the established meal allowances in situations outside the traveller's control, the actual and reasonable expenses incurred shall be reimbursed, based on receipts.\nReimbursement of meals for shift workers shall be based on the meal sequence of breakfast, lunch and dinner, in relation to the commencement of the employee's shift. For greater clarity, it is anticipated that the employee will consume breakfast prior to the start of the shift, consequently the first meal that will normally be reimbursed is lunch.\n3.3.10 Rest Periods\nUnless mutually agreed otherwise, itineraries for employees shall be arranged to provide for:\n- a suitable rest period; and/or\n- an overnight stop after travel time of at least nine consecutive hours.\nTravel time is the time spent in any mode of transportation en route to destination and/or awaiting immediate connections. This includes the time spent travelling to and from a carrier's terminal.\nA suitable rest period shall not be unreasonably denied.\n3.3.11 Transportation\nThe selection of the mode of transportation shall be based on cost, duration, convenience, safety and practicality. In addition to provisions outlined below under (a) Commercial, (b) Other modes of transportation and (c) Vehicles, actual expenses associated with the selected mode of transportation shall be reimbursed. Such expenses include:\n- seat selection fee for commercial, private and/or chartered carriers;\n- airport improvement fees, not otherwise paid (e.g. prepaid as part of the fare);\n- airport departure tax, not otherwise paid;\n- miscellaneous charge order, for excess baggage/excess weight for commercial, private and/or chartered carriers (written explanation also required);\n- public carrier ticket \"change fee\" for legitimate authorized official government purposes; and\n- legitimate, mandatory transportation service charges and fees, incurred while in travel status, not otherwise paid (e.g. docking fees, road/bridge tolls, ferries and other transportation service charges/fees).\nReceipts, indicating the expense currency, shall only be required for expenses in excess of $12. Where a receipt is not available, a declaration will suffice.\nWhere essential services such as groceries, restaurants, pharmacies, or dry cleaners are not available in the immediate vicinity of the employee's accommodation, employees shall be reimbursed the applicable kilometric rate for the reasonable use of their private motor vehicle to access the required services.\nWhen authorized travel or overtime causes a disruption in the employee's regular commuting pattern, the employee shall be reimbursed for additional transportation costs incurred between the residence and the workplace.\n- Commercial Where commercial transportation is authorized and used, the traveller shall be provided with the necessary prepaid tickets whenever possible. The standard for air travel is economy class. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible. The standard for rail travel is the next highest class after the full economy class. Taxis, shuttles and local transportation services are alternatives for short local trips. Actual expenses, including gratuities, shall be reimbursed.\n- Other Modes of Transportation Occasionally, other modes of transportation not normally used on roadways shall be authorized for use on government travel when these modes of transportation are safe, economical and practical. Travellers using these other modes of transportation shall be reimbursed at the applicable kilometric rate based on the direct road distances, if available. When there are no road distances, the traveller shall be reimbursed for actual or reasonable distances travelled.\n- Vehicles The standard for rental vehicles is intermediate. Rental vehicles beyond the standard shall be authorized based upon factors such as, but not limited to, safety, the needs of the traveller and the bulk or weight of goods transported. When authorized, the rental cost for GPS shall be reimbursed. Additional costs associated with the provision of winter tires on rental vehicles shall be reimbursed. In the event that it is not possible or practical to attend a rental facility the day that travel begins, rental vehicles may be authorized to be picked up the day prior to travel. The kilometric rates payable for the use of private motor vehicles driven on authorized government travel are prescribed in Appendix B. Travellers shall use the most direct, safe and practical road routes and shall claim only for distances necessarily driven on government travel. Travellers who are driven to or picked up from a public carrier terminal shall be reimbursed the kilometric rate based on the distance to and from the public carrier terminal for each round trip. In the interests of safe driving, when employee-driven vehicles are authorized, employees shall not normally be expected to drive more than: 250 kilometres after having worked a full day; 350 kilometres after having worked one-half day; or 500 kilometres on any day when the employee has not worked. Parking charges shall be reimbursed where it is practical and economical to leave a private motor vehicle at the public carrier's terminal during the period of absence. For every day on which an employee is authorized to use a vehicle on government travel, the employee shall be reimbursed the actual costs of parking the vehicle for that period of time.\n3.3.12 Weekend Travel Home\nThe use of the weekend travel home provisions does not constitute a break in continuous travel at the same location.\nAn employee who is in travel status that extends through or beyond a weekend is eligible for weekend travel home provisions provided that the following conditions are met:\n- work schedules permit the employee to be absent; and\n- appropriate private or public transportation is available and its use is both practical and reasonable.\nEvery weekend:\nAn eligible employee entitled to travel home every weekend shall be reimbursed actual transportation costs up to an amount not exceeding:\n- the cost of maintaining the employee in travel status for the weekend period (i.e., accommodation, meals, incidentals, and other expense allowances), if the accommodation is cancelled for the weekend; or\n- when the accommodation is not cancelled, the weekend travel home transportation allowances stated in Appendix C shall apply.\nEvery third weekend on average:\nThere will be occasions when an employee in travel status for a period of more than 30 consecutive calendar days in Canada or the continental U.S.A. is so far from home that travel home every weekend would be impractical.\nIn such situations where travel home every weekend is impractical and provided that the employee is in continuous travel status, the employee may return home on average every third weekend and schedule actual weekend trips home within the maximum number permitted to meet personal needs.\nThe employee shall be reimbursed the most economical return airfare, the necessary return ground transportation to and from the carrier's terminal and meals en route. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible. Meals and incidentals at destination shall not be reimbursed. The accommodation at the duty travel location need not be cancelled.\n3.3.13 Weekend Travel - Alternatives\nThe use of the weekend travel alternatives does not constitute a break in continuous travel at the same location.\n- By the Employee Provided that the employee is not required by the employer to remain at the duty travel location, an employee may choose to spend the weekend at an alternative location. To be eligible for reimbursement, the employee shall cancel charges for accommodation (and meals provided onsite) at the duty travel location; provide a receipt for alternative commercial accommodation when used; and not return home or to the headquarters area during the weekend. Reimbursement shall be limited to the cost of maintaining the employee at the duty travel location and shall include the cost of accommodation, meals, incidentals and other expenses. Arrangements are the personal responsibility of the employee without using the government-approved services. The employee assumes personal liability as if the employee were not in travel status. The use of this provision does not preclude the employee's entitlement to weekend travel home.\n- By the Employee's Spouse, Common-Law Partner or a Dependant As an alternative to weekend travel home by the employee, a spouse, a common-law partner or a dependant may be authorized to travel to the employee's assigned work location when there is no additional cost to the employer. The airfare and pertinent travel arrangements shall be processed through the government suppliers. Ground transportation to and from the public carrier shall be reimbursed. Insurance coverage for the spouse, common-law partner or dependant is the responsibility of the employee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 3.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-17",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "3.4",
+    "marginal_note": "Module 4 - International Travel Outside Canada or the Continental U.S.A.",
+    "part": "Part III - Travel Modules",
+    "division": "",
+    "heading": "",
+    "text": "The provisions outlined in this module apply when a traveller is away from the workplace on government travel overnight, outside Canada or the continental U.S.A. or when the point of departure is outside of Canada or the continental U.S.A.\nA daily comprehensive allowance may be authorized in circumstances where established allowances are not practical, reasonable or equitable.\nIn the event of extraordinary conditions arising out of active hostilities and/or natural disasters, employees on foreign travel may be entitled to an additional allowance under the Foreign Services Directives.\n3.4.1 Accommodation\nThe standard for accommodation is a single room, in a safe environment, conveniently located and comfortably equipped.\nA variety of options for accommodation are available for travel. Generally these include hotels, motels, corporate residences, apartments, private non-commercial accommodation, government owned/leased accommodation and institutions.\nIn accordance with 1.6.1, government hotel directories shall be used for the selection of accommodation where properties are listed therein for the travel location. Where properties for a particular location are not listed, or are listed but not available for the travel period, the directories shall be used to help determine the cost of accommodation by comparing costs in similar nearby locations.\nUnless the employer authorizes otherwise, when travel is related to activities held in an institution, the employee shall stay in institutional accommodations.\nWhere employees are in travel status at military bases, unless program-related or security reasons dictate the use of specific accommodation, an employee's request for alternate commercial or private non-commercial accommodation shall not be unreasonably denied.\nAlthough travellers generally stay in commercial accommodation, private non-commercial accommodation is encouraged. A traveller who chooses private non-commercial accommodation shall be reimbursed the rate as specified in Appendix D. In addition, ground transportation costs shall be authorized when it is cost effective. Cost effectiveness shall be determined by comparing the total cost of accommodation and transportation in the private non-commercial accommodation with available commercial or government and institutional accommodation and the associated transportation costs.\nFor periods of travel status of more than 30 consecutive calendar days at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government and institutional accommodation is encouraged. Travellers who choose to stay in a hotel after the 30 th day when apartments or corporate residences are available in the area surrounding the workplace shall be reimbursed up to the cost of the average apartment or corporate residence available.\nFor periods of travel status of more than 120 consecutive calendar days at the same location, in private non-commercial accommodation, the private non commercial accommodation allowance will be reduced to fifty percent (50%).\n3.4.2 Additional Business Expenses\nThe employee shall be reimbursed for business expenses not otherwise covered, such as business calls, photocopies, word-processing service, faxes, internet connections, rental and transportation of necessary office equipment and transportation of required personal effects.\nEmployees whose schedules have been altered for reasons outside their control shall be reimbursed for reasonable telephone costs to attend to situations related to the employee's altered schedule.\nWhere required, the employer shall make the necessary arrangements and reimburse actual and reasonable expenses incurred for obtaining passports and related expenses such as photos and visas as well as any required inoculations, vaccinations, X-rays and certificates of health. Where possible, the services of Health Canada or National Defence shall be used for medical services.\nThe employee shall also be reimbursed for service charges/fees, for actual and reasonable expenses, for financial transactions, such as but not limited to:\n- Automated Banking Machine use;\n- government travel card use;\n- credit/debit card use;\n- financial institution foreign currency transaction commission(s);\n- traveller's cheques acquisition; and\n- cheque-cashing fees.\nReimbursement claims shall be supported by receipts and indicate the expense currency.\nThe employee shall also be reimbursed for the cost of a safety deposit box when supported by receipts.\n3.4.3 Bottled Water\nWhen potable water is not readily available, the cost of reasonable amounts of plain bottled water shall be reimbursed based on receipts, except where bottled water is part of a meal.\n3.4.4 Currency Exchange\nThe costs incurred to convert reasonable sums to foreign currencies and/or reconvert any unused balance to Canadian currency shall be reimbursed, based upon receipts, from all transactions and sources.\nWhen these costs are not supported by receipts, the average Bank of Canada currency exchange rate shall apply. In cases where the Bank of Canada does not provide an exchange rate, an alternate bank rate from an established institution, as determined by the employer, shall be applied. The rate shall be the average of the rates applicable on the initial date into the country and the final date out of the country.\n3.4.5 Dependant Care\nThe requirement to travel on government business must be carefully assessed, particularly when the employee would need to leave dependants with another caregiver. Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized.\nFor the purposes of this provision, other caregivers include:\n- the employee's spouse or common-law partner;\n- the employee's former spouse or common-law partner who share custody/time as a caregiver of a dependant;\n- other dependants 18 years of age or older residing with the employee or with the employee's former spouse or common-law partner who shares custody/time as a caregiver of a dependant, who do not have a mental or physical disability that makes them unable to provide dependant care or care for themselves; or\n- a person identified as a legal guardian of the dependant requiring care.\nWhen authorized, an employee who is required to travel on government business shall be reimbursed dependant care expenses, up to a daily maximum of:\n- $50 Canadian, per household, with a declaration; or\n- $100 Canadian, per dependant, with a receipt for services provided by an individual or company in the business of providing dependant care services. Declarations will not be accepted.\nThe above noted amounts apply when:\n- the employee is required to be absent from their residence on authorized government business travel;\n- the caregivers listed above are unavailable because they are required to work or must attend scheduled medical appointments or courses at a recognized learning institution;\n- the former spouse, former common-law partner, or guardian is not scheduled to provide care; and\n- expenses that are incurred as a result of travelling on government business are additional to expenses the employee would incur when not travelling.\nReimbursement of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant, the time period that the services were rendered, the caregiver's name and telephone number and confirmation that only one employed family member has submitted a claim for dependant care.\n3.4.6 Home Communication\nOver each contiguous three-day period away from home, employees in travel status shall be reimbursed the equivalent of one ten minute phone call home, based on receipts.\nWhen satellite communication systems are available and used, the phone call shall be limited to five minutes.\nEmployees provided with international telephone-card privileges, or who have made use of government international telephone network facilities for home communication, shall not claim the cost of telephone calls home.\n3.4.7 Incidental Expense Allowance\nAn employee who is required to travel on government business overnight shall be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in this directive for each day or part day in travel status as per Appendix C or D as applicable.\nThe following exception applies: Seventy-five percent (75%) of the incidental expense allowance as specified in Appendix C or D, as applicable, shall be paid starting on the 31 st consecutive calendar day of travel status while at the same location when corporate residences or apartment hotels are available to an employee in the area surrounding the workplace, or when the employee chooses to stay in private accommodation.\nWhen an employee travels between locations in different countries on the same day, the incidental expense allowance paid shall be that for the location where the day commences.\n3.4.8 Insurance\nSee Part II and Appendix A.\n3.4.9 Meals\nA traveller shall be paid the applicable meal allowance for each breakfast, lunch and dinner while in travel status. The time when travel status begins and ends will be determined in accordance with Subsection 1.1.1. The traveller can claim a meal if the traveller is on travel status at the time at which the meal would usually be taken or at the time at which it would be reasonable to have a meal.\nMeal allowances shall be paid in accordance with the rates specified in Appendix C or D, as applicable.\nThe following exceptions apply: Seventy-five percent (75%) of the meal allowances as specified in Appendix C or D shall be paid starting on the 31 st consecutive calendar day and fifty percent (50%) on the 121 st consecutive calendar day of travel status at the same location when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.\nWhere no meal allowance has been established in a given country or where sudden changes in currency exchange rates or high inflationary trends may invalidate the specified meal allowance, actual and reasonable expenses shall be reimbursed, based on receipts.\nA meal allowance shall not be paid to a traveller with respect to a meal that is provided. Where a traveller has incurred out-of-pocket expenses to supplement meals provided, the actual incurred costs, excluding costs for alcohol, shall be reimbursed, based on receipts, up to the applicable meal allowance.\nWhere a traveller incurs meal costs that are higher than the established meal allowances in situations outside the traveller's control, the actual and reasonable expenses incurred for all meal expenses on that travel day shall be reimbursed, based on receipts.\nReimbursement of meals for shift workers shall be based on the meal sequence of breakfast, lunch and dinner, in relation to the commencement of the employee's shift. For greater clarity, it is anticipated that the employee will consume breakfast prior to the start of the shift, consequently the first meal that will normally be reimbursed is lunch.\n3.4.10 Rest Periods\nUnless mutually agreed otherwise, itineraries for employees shall be arranged to provide for:\n- a suitable rest period, and/or\n- an overnight stop after travel time of at least nine consecutive hours.\nTravel time is the time spent in any mode of transportation en route to a destination and/or awaiting immediate connections. This includes the time spent travelling to and from a carrier's terminal.\nA suitable rest period shall not be unreasonably denied.\n3.4.11 Transportation\nThe selection of the mode of transportation shall be based on cost, duration, convenience, safety and practicality. In addition to provisions outlined below under (a) Commercial, (b) Other modes of transportation and (c) Vehicles, actual expenses associated with the selected mode of transportation shall be reimbursed. Such expenses include:\n- seat selection fee for commercial, private and/or chartered carriers;\n- airport improvement fees, not otherwise paid (e.g. prepaid as part of the fare);\n- airport departure tax, not otherwise paid;\n- miscellaneous charge order, for excess baggage/excess weight for commercial, private and/or chartered carriers (written explanation also required);\n- public carrier ticket \"change fee\" for legitimate authorized official government purposes; and\n- legitimate, mandatory transportation service charges and fees, incurred while in travel status, not otherwise paid (e.g. docking fees, road/bridge tolls, ferries and other transportation service charges/fees).\nReceipts, indicating the expense currency, shall only be required for expenses in excess of $12. Where a receipt is not available, a declaration will suffice.\nWhere essential services such as groceries, restaurants, pharmacies, or dry cleaners are not available in the immediate vicinity of the employee's accommodation, employees shall be reimbursed the applicable kilometric rate for the reasonable use of their private motor vehicle to access the required services.\nWhen authorized travel or overtime causes a disruption in the employee's regular commuting pattern, the employee shall be reimbursed actual additional transportation costs incurred between the residence and the workplace.\n- Commercial Where commercial transportation is authorized and used, the traveller shall be provided with the necessary prepaid tickets whenever possible. The standard for air travel is economy class. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible. Where available, business/executive class air travel shall be authorized where continuous air travel exceeds nine hours. Continuous air travel starts at the scheduled flight departure time and ends with the arrival at destination terminal or with an overnight stop or layover equivalent to an overnight stop. In the event that business/executive class air travel is not available, any lower fare class shall be authorized, where available. The standard for rail travel is the next highest class after the full economy class. Taxis, shuttles and local transportation services are alternatives for short local trips. Actual expenses, including gratuities, shall be reimbursed.\n- Other Modes of Transportation Occasionally, other modes of transportation not normally used on roadways shall be authorized for use on government travel when these modes of transportation are safe, economical and practical. Travellers using these other modes of transportation shall be reimbursed at the applicable kilometric rate based on the direct road distances, if available. When there are no road distances, the traveller shall be reimbursed for actual or reasonable distances travelled.\n- Vehicles The standard for rental vehicles is intermediate. Rental vehicles beyond the standard shall be authorized based upon factors such as, but not limited to, safety, the needs of the traveller and the bulk or weight of goods transported. When authorized, the rental cost for GPS shall be reimbursed. Additional costs associated with the provision of winter tires on rental vehicles shall be reimbursed. In the event that it is not possible or practical to attend a rental facility the day that travel begins, rental vehicles may be authorized to be picked up the day prior to travel. The kilometric rates payable for the use of private motor vehicles driven on authorized government travel are provided in Appendix B. Travellers shall use the most direct, safe and practical road routes and shall claim only for distances necessarily driven on government travel. Travellers who are driven to or picked up from a public carrier terminal shall be reimbursed the kilometric rate based on the distance to and from the public carrier terminal for each round trip. In the interests of safe driving, when employee-driven vehicles are authorized, employees shall not normally be expected to drive more than: 250 kilometres after having worked a full day; 350 kilometres after having worked one-half day; or 500 kilometres on any day when the employee has not worked. Parking charges shall be reimbursed where it is practical and economical to leave a private motor vehicle at the public carrier's terminal during the period of absence. For every day on which an employee is authorized to use a vehicle on government travel, the employee shall be reimbursed the actual costs of parking the vehicle for that period of time.\n3.4.12 Weekend Travel Home\nThe use of weekend travel home provisions does not constitute a break in continuous travel at the same location.\nAn employee who is in travel status that extends through or beyond a weekend is eligible for weekend travel home provisions provided that the following conditions are met:\n- work schedules permit the employee to be absent; and\n- appropriate private or public transportation is available and its use is both practical and reasonable.\nProvided the employee is in continuous travel status, the employee is entitled to return trips home as per the table below:\nMinimum of: 7 weeks = 1 trip 12 weeks = 2 trips 17 weeks = 3 trips 22 weeks = 4 trips\nThe employee may schedule actual weekend trips home within the maximum number permitted to meet personal needs.\nThe employee shall be reimbursed the most economical return airfare, the necessary return ground transportation to and from the carrier's terminal and meals en route. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible. Meals and incidentals at destination shall not be reimbursed. The accommodation at the duty travel location need not be cancelled.\n3.4.13 Weekend Travel - Alternatives\nThe use of the weekend travel alternatives does not constitute a break in continuous travel at the same location.\n- By the Employee Provided that the employee is not required by the employer to remain at the duty travel location, an employee may choose to spend the weekend at an alternative location. Such arrangements shall be made in consideration of security and diplomatic contexts. To be eligible for reimbursement, the employee shall cancel charges for accommodation (and meals provided on site) at the duty travel location; provide a receipt for alternative commercial accommodation when used; and not return home or to the headquarters area during the weekend. Reimbursement shall be limited to the cost of maintaining the employee at the duty travel location and shall include the cost of accommodation, meals, incidentals and other expenses. Arrangements are the personal responsibility of the employee without using the government approved services. The employee assumes personal liability as if the employee were not in travel status. The use of this provision does not preclude the employee's entitlement to weekend travel home.\n- By the Employee's Spouse, a Common-Law Partner or a Dependant As an alternative to weekend travel home by the employee, a spouse , a common-law partner or a dependant may be authorized to travel to the employee's assigned work location when there is no additional cost to the employer. The airfare and pertinent travel arrangements shall be processed through government suppliers. Ground transportation to and from the public carrier shall be reimbursed. Such arrangements shall be made in consideration of security and diplomatic contexts. Insurance coverage for the spouse , a common-law partner or dependant is the responsibility of the employee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 3.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-18",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "4.1",
+    "marginal_note": "Escort Officers",
+    "part": "Part IV - Travel Provisions for Specific Employees",
+    "division": "",
+    "heading": "",
+    "text": "4.1.1 A suitable rest period for employees who are employed as Escort Officers shall be 16 hours for travel time between 8 and 24 hours; for travel time greater than 24 hours, a suitable rest period shall be 24 hours.\nTravel time is the time spent in any mode of transportation en route to destination and/or awaiting immediate connections. This includes the time spent travelling to and from a carrier's terminal.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 4.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-19",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "4.2",
+    "marginal_note": "Ships Officers/Ships Crews",
+    "part": "Part IV - Travel Provisions for Specific Employees",
+    "division": "",
+    "heading": "",
+    "text": "4.2.1 The workplace of employees who are employed as Ships' Officers or Ships' Crews shall be deemed to be a suitable structure, as determined by the employer:\n- at the location of the home port of their vessels, for employees whose normal duties are performed aboard a vessel; or\n- at the location where employees normally perform their duties when they are not employed on a vessel.\n4.2.2 For any period during which the employer requires the employee to be aboard a self-contained vessel (e.g. a ship, dredge or barge with sleeping and eating facilities), an employee shall be deemed to be within the headquarters area, whether or not the vessel is actually within the headquarters area. In this context, \"period\" shall mean the extended period during which the employee is assigned to the vessel, and shall not be limited to the actual physical performance of particular tasks during a watch.\n4.2.3 When the self-contained vessel itself is outside the actual headquarters area, the employee shall be in travel status whenever required by the employer to leave the vessel and go ashore (except when billeted ashore), and when, during such absence, the employee remains outside the actual headquarters area.\n4.2.4 Travel status applies in the circumstances described above when the employee is on sick leave. It does not apply when the employee is on leave of absence. During a period of leave of absence, however, the employee shall be entitled to any appropriate travel provisions contained in the employee's collective agreement, where such provisions are applicable under the circumstances.\n4.2.5 Entitlement to accommodation expenses and meal and incidental expense allowances during each period of required absence from the vessel shall be governed by this directive as applicable. Notwithstanding the foregoing, there shall be no entitlements in respect of meals and accommodation while the employee is ashore if appropriate entitlements in such circumstances are provided for in a collective agreement applicable to the employee.\n4.2.6 Except as otherwise provided for in a collective agreement, for purposes of weekend travel home, an employee shall be deemed not to be in travel status for the period during which the normal duties of that employee are performed aboard a self-contained vessel.\n4.2.7 The provisions concerning emergency or death while away on government travel shall apply to employees who are Ships' Officers, Ships' Crews or other occupational groups and who are serving aboard a vessel while absent from its home port, as if the employees were in travel status.\n4.2.8 Over each contiguous three-day period away from home port, employees on board vessels shall be authorized to make up the equivalent of a ten minute phone call home using the equipment available. When satellite communication systems are available and used, the phone calls shall be limited to five minutes.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 4.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-20",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "5.1",
+    "marginal_note": "Death While in Travel Status",
+    "part": "Part V - Emergencies, Illnesses, Injuries and Death while in Travel Status",
+    "division": "",
+    "heading": "",
+    "text": "5.1.1 If an employee dies while in travel status, the employer shall authorize the payment of necessary expenses that are additional to those which might have been incurred had the death occurred in the headquarters area. Reimbursement of costs incurred shall be reduced by any amount payable under some other authority. Expenses payable are:\n- at the place where death occurred: ambulance, hearse, embalming/cremation, outside crate/container (but not the cost of a coffin/urn) and any other services or items required by local health laws; and\n- transportation of the remains to the headquarters area or, if desired by the survivors, to another location, up to the cost of transportation to the headquarters area. Costs for an escort over and above the costs included in transporting the remains are payable only when an escort is required by law.\n5.1.2 Where the remains are not transported, travel for next-of-kin or a representative of the family to the place of burial shall be reimbursed as though that person were an employee.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 5.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-21",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "5.2",
+    "marginal_note": "Emergencies, Illnesses and Injuries While in Travel Status",
+    "part": "Part V - Emergencies, Illnesses, Injuries and Death while in Travel Status",
+    "division": "",
+    "heading": "",
+    "text": "5.2.1 Payment for the use of a suitable conveyance, such as an ambulance or taxi, shall be authorized where an employee becomes ill or is injured when, in the opinion of the employer, the employee, or the attending medical practitioner, the nature of the illness or injury requires that the employee be transported to a medical treatment facility, the workplace, the travel-related accommodation, or home.\n5.2.2 An employee shall be reimbursed the necessary expenses incurred as a result of illness or accident occurring while in travel status, to the extent that the employer is satisfied the expenses were additional to those which might have been incurred had the employee not been absent from home, and which were not otherwise payable to the employee under an insurance policy, the Government Employees Compensation Act , or other authority.\n5.2.3 An employee who becomes ill or is injured while outside Canada shall, where practical, be provided with a justifiable, accountable advance when incurring sizeable medical expenses. Such advances would subsequently be repaid to the employer under the employee's private insurance plans, the Government Employees Compensation Act , or other authority.\n5.2.4 When, in the opinion of the attending physician, an employee's condition resulting from illness or injury warrants the presence of the next-of-kin or a representative of the family, actual and reasonable travel expenses may be reimbursed, as if that person were an employee.\n5.2.5 An employee may be authorized to return earlier or later, as applicable, than scheduled as a result of personal illness or accident, or in the event of emergency situations at home (e.g. serious illness in the opinion of a physician, fire, flood, ice storm).\n5.2.6 A trip home under this section shall not be taken into account when establishing the employee's eligibility for weekend travel home.\n5.2.7 When a trip home for reasons specified in this section is not warranted, actual and reasonable expenses incurred for long-distance telephone calls home shall be reimbursed.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive, s. 5.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-22",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix A - Guide to Insurance Coverage for Employees on government Travel",
+    "marginal_note": "Appendix A - Guide to Insurance Coverage for Employees on government Travel",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "July 1, 2017\nNote: Insurance coverage varies based upon an employee's profile and specific travel requirements. Employees are advised to verify all insurance coverage.\nINCIDENTS HIGHLIGHTS OF INSURANCE COVERAGE SOURCES EMPLOYEE INQUIRIES Death and Dismemberment Multiple insurance plans Public Service Superannuation Act Public Service Management Insurance Main Plan Public Service Management Insurance Executive Plan Flying Accidents Compensation Regulations ********** Contracted Travel Card Service Provider ($500,000 Travel Accident Insurance) Standing Offer / Agreement with PSPC and car rental agencies Contracted Travel Card Service Provider (Car Rental Accidental Death & Dismemberment Insurance) Contact your Human Resources Compensation Section, Pay & Benefits Section ********** Contact your designated Departmental Travel Co-ordinator Injury-on-Duty Leave Employees disabled due to an occupational injury or disease entitled to injury-on-duty Government Employees Compensation Act Public Service Terms and Conditions of Employment Regulations Collective Agreement Contact your Human Resources Compensation Section, Pay & Benefits Section Long-term Disability Monthly income benefit when unable to work for lengthy period due to disabling illness or injury following an \"elimination period\" Public Service Management Insurance Plan (Main & Executive) Disability Insurance Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Medical Expenses Resulting from Illness or Injury Employee coverage Emergency Travel Assistance Services Eligible expenses Public Service Health Care Plan Public Service Dental Care Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Private Life Insurance Benefits Deemed Null and Void Because Death Resulted from War or Other Hostile Activities Compensation to survivors of federal public servant High Risk Travel Compensation Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Indemnification and Legal Assistance Related to Actions Arising from Performance of Duties Including While in Travel Status Indemnification and protection from certain financial costs of Crown servants against liability to the Crown and to third parties and provision of legal assistance where appropriate Policy on Legal Assistance and Indemnification Contact your designated Departmental Travel Co-ordinator Damage to Private Motor Vehicle Driven on Official Business Employer assumes no financial responsibility other than paying authorized kilometric rate and supplementary business insurance premium, when required. Travel Directive Appendix B – Kilometric rate Contact your designated Departmental Travel Co-ordinator Damage to Crown-owned Vehicle Driven on Official Business Federal government \"self-insures\" its own vehicles Motor Vehicle Operations Directive Contact your designated Departmental Travel Co-ordinator Auto Rental Public Liability and Property Damage (PL&PD) Coverage Rental rate includes some rental insurance Standing Offer / Agreement with PSPC and car rental agencies Contact your designated Departmental Travel Co-ordinator Damage to Rental Vehicle Collision Damage Waiver or Loss Damage Waiver (DCW/LDW) Contracted Travel Card Service Provider Contact your designated Departmental Travel Co-ordinator Unexpected Return Home Insurance Unexpected return home coverage in the event of the death of an immediate family member while on government travel Contracted Travel Card Service Provider Contact your designated Departmental Travel Co-ordinator Flight and Baggage Delay and Hotel/Motel Burglary Coverage for the following: – missed connection – delayed flight departure or denied boarding – emergency baggage delay – hotel/motel burglary – entertainment allowance Maximum aggregate benefit Reasonable expenses Loss of personal items Contracted Travel Card Service Provider Contact your designated Departmental Travel Co-ordinator Lost or Stolen Baggage Payment for lost or damaged baggage Contracted Travel Card Service Provider Contact your designated Departmental Travel Co-ordinator Car Rental Personal Effects Burglary Burglary to personal effects while such are in transit in the Rental auto Insured is covered in the event of robbery or theft of personal effects (except money) while being carried, worn or used in travel status (with limitations) Contracted Travel Card Service Provider",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-23",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix B – Kilometric Rates – Modules 1, 2 and 3",
+    "marginal_note": "Appendix B – Kilometric Rates – Modules 1, 2 and 3",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Effective Date: April 1, 2026\nThe rates payable in cents per kilometre for the use of private motor vehicles driven on authorized government business travel are shown below:\nProvince/Territory Cents/km (taxes included) Alberta 56.0 British Columbia 59.5 Manitoba 55.5 New Brunswick 60.5 Newfoundland and Labrador 61.5 Northwest Territories 69.5 Nova Scotia 60.0 Nunavut 70.0 Ontario 62.5 Prince Edward Island 59.5 Quebec 61.5 Saskatchewan 55.0 Yukon 69.0\nNote: The kilometric rate payable when a Canadian registered private motor vehicle is driven on government business travel in more than one province or in the USA shall be the rate applicable to the province or territory of registration of the vehicle.\nFor convenience, the Department of Global Affairs Canada (GAC) kilometric rates:\nModule 3: GAC – United States of America Mileage/Kilometre Rates\nModule 4: GAC – International Trade Kilometre Rates at Locations Abroad",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-24",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix C - Allowances - Modules 1, 2 and 3",
+    "marginal_note": "Appendix C - Allowances - Modules 1, 2 and 3",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Private non-commercial accommodation\n- Meals\n- Incidental expenses\n- Weekend travel home transportation\nEffective Date: April 1, 2026\n1. Canada (Canadian $, Taxes Included)\n1.1 Private Non-Commercial Accommodation Allowance Canada Yukon N.W.T. Nunavut Day 1 – 120 50.00 50.00 50.00 50.00 Day 121 onward 25.00 25.00 25.00 25.00\n1.2 Meal Allowances Canada Yukon N.W.T. Nunavut breakfast – 100% (up to 30 th day) 29.50* 26.65 29.05 35.20 breakfast – 75% (31 st to 120 th day) 22.15* 20.00 21.80 26.40 breakfast – 50% (121 st day onward) 14.75* 13.35 14.55 17.60 lunch – 100% (up to 30 th day) 30.05* 33.80 34.45 41.80 lunch – 75% (31 st to 120 th day) 22.55* 25.35 25.85 31.35 lunch – 50% (121 st day onward) 15.05* 16.90 17.25 20.90 dinner – 100% (up to 30 th day) 61.70* 79.15 73.55 100.95 dinner – 75% (31 st to 120 th day) 46.30* 59.35 55.15 75.70 dinner – 50% (121 st day onward) 30.85* 39.60 36.80 50.50 Meal allowance total – 100% (up to 30 th day) 121.25* 139.60 137.05 177.95 Meal allowance total – 75% (31 st to 120 th day) 91.00* 104.70 102.80 133.45 Meal allowance total – 50% (121 st day onward) 60.65* 69.85 68.60 89.00\n1.3 Incidental Allowance Canada Yukon N.W.T. Nunavut Incidental allowance – 100% 25.00* 25.00 25.00 25.00 Incidental allowance – 75% (31 st day onward) 18.75* 18.75 18.75 18.75\nDaily Total – Meals and Incidentals Canada Yukon N.W.T. Nunavut Meals and incidentals – 100% 146.25* 164.60 162.05 202.95 Meals and incidentals – 75% (31 st day onward) 109.75* 123.45 121.55 1 52.20 Meals (50%) and incidentals – (75%) (121 st day onward) 79.40* 88.60 87.35 107.7 5\n1.4 Weekend Travel Home Transportation Allowances (Refer to 3.3.12 Weekend travel home, Every weekend: (b)) Canada Yukon N.W.T. Nunavut Two-day weekend 392.50 429.20 424.10 505.90 Three-day weekend 588.75 643.80 636.15 758.85 Four-day weekend 785.00 858.40 848.20 1,011.80\n2. United States of America (USA)\nAllowances in the United States of America are the same as in Canada but paid in US funds. Alaska follows the Yukon rates.\nNOTE: Refer to Appendix D for United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands) for meal and incidental allowances, paid in US funds.\n3. Appendix D – Explanatory Note\nFor all locations in Appendix D indicating an asterisk (*) for all three meals (denoting reasonable and justifiable expenses, receipts required), the incidental allowance reflects the amount published in Appendix C, under Canada & USA, paid in Canadian dollars (CAD).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-25",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix D - Allowances - Module 4",
+    "marginal_note": "Appendix D - Allowances - Module 4",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This appendix is regularly updated. Please consult the online version for the latest rates .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-26",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix E - Blanket Travel Authority Templates - Module 1 - Travel Within Headquarters Area",
+    "marginal_note": "Appendix E - Blanket Travel Authority Templates - Module 1 - Travel Within Headquarters Area",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "March 28, 2026\n(Refer to applicable Travel Directive Appendices A, B, C and D, as well as GAC – United States of America Mileage/Kilometre Rates or GAC – International Trade Kilometre Rates at Locations Abroad.)\nNote: This document is intended only as a tool to facilitate discussion between the employee and authorizing manager prior to travel status. This tool may be subject to change.\nBlanket Travel Authority–FISCAL YEAR: _________________________________\nBlanket Travel Authority–Tracking Number: _______________________________\nEmployee Name: __________________________________________________\nDepartment: ______________________________________________________\nEmployee Signature: ________________________ Date (Y/M/D): ____________\nDelegated Manager Signature: ________________ Date (Y/M/D): _____________\nBlanket Travel Authority–Geographic Location: ____________________________\nStart Date (Y/M/D): ___________________ End Date (Y/M/D): ________________\nMaximum number of consecutive travel days: _____________________________\nMaximum dollar value/limitation for each individual trip: _____________________\nTravel Advance: YES___ NO___ Specified Travel Advance Amount Limit: _______\nTrip Purpose: _____________________________________________________\nArticle Ref. Category Yes = Y No = N N/A Detail 3.1.1 Accommodation Hotel – daily room rate Hotel – service charges Bed and breakfast Motels Lodging facilities Commercial accommodation – other Crown owned, leased, or operated facilities Colleges Universities Educational institutions Federal government training centers Hospitals Military establishment – Canadian Military establishment – foreign Tents Trailers Government and institutional accommodation – other Non-commercial facilities Private dwelling Private accommodation – other 3.1.2 Additional business expense Facsimiles Health certificate (Health Canada) Inoculations Internet connections Office equipment – rental Office equipment – transportation Entry documents (CanPass) Entry documents (NEXUS) Passport Photocopies Photos – passport and/or visa Required personal effects Service charge – automated banking machine Service charge – credit/debit card usage Service charge – government travel card usage Service charge – safety deposit box Service charge – traveller's cheques Telephone expenses (business calls) Telephone expenses (due to altered schedule/itinerary) Vaccinations Visa (entry permits) Word processing services X-rays Business expense – other 3.1.3 Bottled water Bottled water – reasonable amounts of bottled water (based on receipts). 3.1.4 Currency exchange Commission charged Conversion gain Conversion loss Fee – automated teller machine service charge Fee – service charge Fee – travel card usage charge Currency exchange – other 3.1.5 Dependant care With accommodation overnight – up to $50 CDN per household, per day With accommodation overnight – up to $100 CDN maximum, per dependant, per day With accommodation overnight – other provide explanation 3.1.6 Home communication N/A 3.1.7 Incidental allowance With accommodation overnight – incidental allowance as per Appendix C or D, as applicable. 3.1.8 Insurance N/A 3.1.9 Meals Daily Comprehensive Allowance Breakfast – meal allowance Appendix C or D, as applicable Breakfast – prepaid (e.g. conference, voucher, included in room rate, etc.) Lunch – meal allowance Appendix C or D, as applicable Lunch – prepaid (e.g. conference, voucher, included in room rate, etc.) Dinner – meal allowance Appendix C or D, as applicable Dinner – prepaid (e.g. conference, voucher, included in room rate, etc.) 3.1.10 Rest periods N/A 3.1.11 Transportation Disrupted travel pattern (residence to workplace) Docking fees Ferries Transportation – other Parking lot Parking meter Transportation prepaid Passenger – no charge Tolls (e.g. road, tunnel, bridge) Bus charter Bus (local) Shuttles Subway Taxi – chit utilized (do not enter charge) Taxi – receipts Commercial – other Motorcycle – rental Motorcycle – helmet rental Other mode of transportation Snowmobile – rental Snowmobile – privately owned Snowmobile – helmet rental Watercraft – privately owned Watercraft – rental Crown owned and/or leased Insurance charge (not otherwise covered) Vehicle – other Private motor vehicle (kilometric rate) Rental – drop-off charge Rental – fuel charge Rental – insurance charge Rental – compact Rental – intermediate (standard) Rental – large (non-standard) Rental – other Rental – insurance charge Rental – Provincial Sales Tax Rental – Quebec Sales Tax Rental – Harmonized Sales Tax Rental – Goods and Services Tax",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-27",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix E - Module 2 - Travel outside headquarters area - no overnight stay",
+    "marginal_note": "Appendix E - Module 2 - Travel outside headquarters area - no overnight stay",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "March 28, 2026\n(Refer to applicable Travel Directive Appendices A, B, C and D, as well as GAC – United States of America Mileage/Kilometre Rates or GAC – International Trade Kilometre Rates at Locations Abroad.)\nNote: This document is intended only as a tool to facilitate discussion between the employee and authorizing manager prior to travel status. This tool may be subject to change.\nBlanket Travel Authority–FISCAL YEAR: ________________________________\nBlanket Travel Authority–Tracking Number: _______________________________\nEmployee Name: __________________________________________________\nDepartment: ______________________________________________________\nEmployee Signature: ________________________ Date (Y/M/D): ____________\nDelegated Manager Signature: ________________ Date (Y/M/D): _____________\nBlanket Travel Authority–Geographic Location: ____________________________\nStart Date (Y/M/D): ___________________ End Date (Y/M/D): ________________\nMaximum number of consecutive travel days: _____________________________\nMaximum dollar value/limitation for each individual trip: _____________________\nTravel Advance: YES___ NO___ Specified Travel Advance Amount Limit: _______\nTrip Purpose: _____________________________________________________\nArticle Ref. Category Yes = Y No = N N/A Detail 3.2.1 Accommodation N/A 3.2.2 Additional business expense Facsimiles Health certificate (Health Canada) Inoculations Internet connections Office equipment – rental Office equipment – transportation Entry documents (CanPass) Entry documents (NEXUS) Passport Photocopies Photos – passport and/or visa Required personal effects Service charge – automated banking machine Service charge – bank/financial institution commission Service charge – credit/debit card usage Service charge – government travel card usage Service charge – safety deposit box Service charge – traveller's cheques Telephone expenses (business calls) Telephone expenses (due to altered schedule/itinerary) Vaccinations Visa entry documents Word processing services X-rays Business expense – Other 3.2.3 Bottled Water Bottled water – reasonable amounts of bottled water (based on receipts). 3.2.4 Currency exchange Commission charged Conversion gain Conversion loss Fee – automated teller machine service charge Fee – service charge Fee – travel card usage charge Currency Exchange – other 3.2.5 Dependant care Up to $50 CDN, per household per day Up to $100 CDN maximum, per dependant, per day Other – provide explanation 3.2.6 Home Communication N/A 3.2.7 Incidental Allowance N/A 3.2.8 Insurance N/A 3.2.9 Meals Daily Comprehensive Allowance Breakfast – meal allowance Appendix C or D, as applicable Breakfast – prepaid (e.g. conference, flight, voucher, included in room rate, etc.) Breakfast – high meal cost Breakfast – receipted amount Breakfast – other Lunch – meal allowance Appendix C or D, as applicable Lunch – prepaid (e.g. conference, flight, voucher, included in room rate, etc.) Lunch – high meal cost Lunch – receipted amount Lunch – other Dinner – meal allowance Appendix C or D, as applicable Dinner – prepaid (e.g. conference, flight, voucher, included in room rate, etc.) Dinner – high meal cost Dinner – receipted amount Dinner – other 3.2.10 Rest periods N/A 3.2.11 Transportation Disrupted travel pattern (residence to workplace) Docking fees Ferries Transportation fees – (not otherwise paid) Parking – hotel, motel or corporate residence Parking lot Parking meter Transportation prepaid Passenger – no charge Tolls (e.g. road, tunnel, bridge) Airfare – airport improvement fee (not included in ticket) Airfare – business class (non-standard) paid by traveller Airfare – departure taxes (not included in ticket) Airfare – military equipment/flight Airfare – business class prepaid by Government of Canada Airfare – economy class prepaid by Government of Canada Airfare – private plane (e.g. rental / charter) Airfare – seat selection fee for commercial, private and chartered carriers Airfare – security charges (not included in ticket) Airfare – unused segment(s) Bus charter Bus (inter-city) Bus (local) Change fee (paid by traveller) Excess baggage/weight (paid by traveller) Miscellaneous charge order (prepaid) Miscellaneous charge order (not prepaid) Rail – next higher class to economy class (standard) Shuttles Subway Taxi chit utilized (do not enter charge) Taxi receipts Commercial – other Motorcycle – rental Motorcycle – helmet rental Other mode of transportation Private/leased aircraft Snowmobile – rental Snowmobile – insurance (not otherwise covered) Snowmobile – privately owned Snowmobile – helmet rental Watercraft – privately owned Watercraft – insurance (not otherwise covered) Watercraft – rental Crown owned and/or leased vehicle Insurance charge (not otherwise covered) Vehicle – other Private motor vehicle – to public carrier/return trip home Private motor vehicle (Appendix B kilometric rate) Private motor vehicle – pick-up at public carrier/ return trip home Rental – drop-off charge Rental – fuel charge Rental – Insurance charge Rental – compact Rental – intermediate (standard) Rental – large (non-standard) Rental – other Rental – insurance charge Rental – Provincial Sales Tax Rental – Quebec Sales tax Rental – Harmonized Sales Tax Rental – Goods and Services Tax",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-28",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix E - Module 3 - Travel in Canada and Continental U.S.A. - Overnight Stay",
+    "marginal_note": "Appendix E - Module 3 - Travel in Canada and Continental U.S.A. - Overnight Stay",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "March 28, 2026\n(Refer to applicable Travel Directive Appendices A, B, C, as well as GAC – United States of America Mileage/Kilometre Rates.)\nNote: This document is intended only as a tool to facilitate discussion between the employee and authorizing manager prior to travel status. This tool may be subject to change.\nBlanket Travel Authority–FISCAL YEAR: ________________________________\nBlanket Travel Authority–Tracking Number: _______________________________\nEmployee Name: __________________________________________________\nDepartment: ______________________________________________________\nEmployee Signature: ________________________ Date (Y/M/D): ____________\nDelegated Manager Signature: ________________ Date (Y/M/D): _____________\nBlanket Travel Authority–Geographic Location: ____________________________\nStart Date (Y/M/D): ___________________ End Date (Y/M/D): ________________\nMaximum number of consecutive travel days: _____________________________\nMaximum dollar value/limitation for each individual trip: _____________________\nTravel Advance: YES___ NO___ Specified Travel Advance Amount Limit: _______\nTrip Purpose: _____________________________________________________\nArticle Ref. Category Yes = Y No = N N/A Detail 3.3.1 Accommodation Corporate apartment Corporate residences Hotel – daily room rate Hotel – weekly room rate Hotel – monthly room rate Hotel – service charges Bed and breakfast Hotels – service charges Motels Lodging facilities Commercial accommodation – Other Crown owned, leased, or operated facilities Colleges Universities Educational institutions Federal government training centers Hospitals Military establishment – Canadian Military establishment – foreign Tents Trailers Gov't & institutional accommodation – Other Non–commercial facilities Private dwelling Private accommodation – Other 3.3.2 Additional business expense Facsimiles Health Certificate (Health Canada) Inoculations Internet connections Office equipment – rental Office equipment – transportation Entry documents (CanPass) Entry documents (NEXUS) Passport Photocopies Photos – passport and/or visa Required personal effects Service charge – automated banking machine Service charge – bank/financial institution commission Service charge – credit/debit card usage Service charge – government travel card usage Service charge – safety deposit box Service charge – traveller's cheques Telephone expenses (business calls) Telephone expenses (due to altered schedule/itinerary) Vaccinations Visa (entry permits) Word processing services X-rays Business expense – other 3.3.3 Bottled Water Bottled water – reasonable amounts of bottled water (based on receipts) 3.3.4 Currency exchange Commission charged Conversion gain Conversion loss Fee – automated teller machine service charge Fee – service charge Fee – travel card usage charge Currency Exchange – other 3.3.5 Dependant care Up to $50 CDN, per household per day Up to $100 CDN maximum, per dependant, per day Dependant care – other 3.3.6 Home Communication One 10-minute call home, each contiguous 3 day period (refer to section 4.2.8) (revised January 15, 2009) One 5-minute call home, each contiguous 3 day period (refer to section 4.2.8) (revised January 15, 2009) 3.3.7 Incidental Allowance Canada – 100%, as per Appendix C Canada – 75% (starting on the 31st consecutive day), as per Appendix C USA – 100%, as per Appendix C USA – 75% (starting on the 31st consecutive day), as per Appendix C Other – provide explanation 3.3.8 Insurance See Appendix A for insurance coverage Insurance coverage – other 3.3.9 Meals Daily Comprehensive Allowance Breakfast – meal allowance Appendix C. Breakfast – prepaid (e.g. conference, flight, voucher, included in room rate, etc.) Breakfast – high meal cost Breakfast – receipted amount Breakfast – other Breakfast – 75% (starting on the 31st consecutive day) Lunch – meal allowance Appendix C. Lunch – prepaid (e.g. conference, flight, voucher, included in room rate, etc.) Lunch – high meal cost Lunch – receipted amount Lunch – other Lunch – 75% (starting on the 31st consecutive day) Dinner – meal allowance Appendix C. Dinner – prepaid (e.g. conference, flight, voucher, included in room rate, etc.) Dinner – high meal cost Dinner – receipted amount Dinner – other Dinner – 75% (starting on the 31st consecutive day) 3.3.10 Rest periods Suitable rest period Overnight stop after travel time of at least 9 consecutive hours 3.3.11 Transportation Disrupted travel pattern (residence to workplace) Docking fees Ferries Transportation fees – (not otherwise paid) Parking – hotel, motel or corporate residence Parking lot Parking meter Transportation prepaid Passenger – no charge Tolls (e.g. road, tunnel, bridge) Airfare – Airport Improvement Fee (not included in ticket) Airfare – business class (non-standard) paid by traveller Airfare – departure taxes (not included in ticket) Airfare – economy class (standard) paid by traveller Airfare – military equipment/flight Airfare – business class prepaid by Government of Canada Airfare – economy class prepaid by Government of Canada Airfare – private plane (e.g. rental / charter) Airfare – seat selection fee for commercial, private and chartered carriers Airfare – security charges (not included in ticket) Airfare – unused segment(s) Bus charter Bus (inter-city) Bus (local) Change fee (paid by traveller) Excess baggage/weight (paid by traveller) Miscellaneous charge order (prepaid) Miscellaneous charge order (not prepaid) Rail – next higher class to economy class (standard) Shuttles Subway Taxi chit utilized (do not enter charge) Taxi receipts Commercial – other Motorcycle – rental Motorcycle – helmet rental Other mode of transportation Private/leased aircraft Snowmobile – rental Snowmobile – insurance (not otherwise covered) Snowmobile – privately owned Snowmobile – helmet rental Watercraft – privately owned Watercraft – insurance (not otherwise covered) Watercraft – rental Crown owned and/or leased vehicle Insurance charge (not otherwise covered) Vehicle – other Private motor vehicle – to public carrier/ return trip home Private motor vehicle (Appendix B kilometric rate) Private motor vehicle – pick-up at public carrier/return trip home Rental – drop-off charge Rental – fuel charge Rental – insurance charge Rental – compact Rental – intermediate (standard) Rental – large (non-standard) Rental – other Rental – insurance charge Rental – Provincial Sales Tax Rental – Quebec Sales Tax Rental – Harmonized Sales Tax Rental – Goods and Services Tax 3.3.12 Weekend Travel Home 2 day weekend – see Appendix C 3 day weekend – see Appendix C 4 day weekend – see Appendix C 3.3.13 Weekend Travel – Alternatives Accommodation – receipt required (a) By the employee Meals 100% Meals 75% Incidentals 100% Incidentals 75% Weekend Travel expenses – other Dependant care Insurance – personal responsibility and liability of the employee 3.3.13 Weekend Travel Home Public carrier transportation via the government travel suppliers Taxi Private motor vehicle (b) By the employee's spouse, common-law partner, or dependant Insurance – personal responsibility and liability of the employee",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-29",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix E - Module 4 - International Travel - Overnight Stay",
+    "marginal_note": "Appendix E - Module 4 - International Travel - Overnight Stay",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "March 28, 2026\n(Refer to applicable Travel Directive Appendices A, B, and D, as well as GAC – International Trade Kilometre Rates at Locations Abroad.)\nNote: This document is intended only as a tool to facilitate discussion between the employee and authorizing manager prior to travel status. This tool may be subject to change.\nBlanket Travel Authority – FISCAL YEAR: ________________________________\nBlanket Travel Authority – Tracking Number: _______________________________\nEmployee Name: __________________________________________________\nDepartment: ______________________________________________________\nEmployee Signature: ________________________ Date (Y/M/D): ____________\nDelegated Manager Signature: ________________ Date (Y/M/D): _____________\nBlanket Travel Authority – Geographic Location: ____________________________\nStart Date (Y/M/D): ___________________ End Date (Y/M/D): ________________\nMaximum number of consecutive travel days: _____________________________\nMaximum dollar value/limitation for each individual trip: _____________________\nTravel Advance: YES___ NO___ Specified Travel Advance Amount Limit: _______\nTrip Purpose: _____________________________________________________\nArticle Ref. Category Yes = Y No = N N/A Detail 3.4.1 Accommodation Corporate apartment Corporate residences Hotel – daily room rate Hotel – weekly room rate Hotel – monthly room rate Hotel – service charges Bed and breakfast Hotels – service charges Motels Lodging facilities Commercial accommodation – other Crown owned, leased, or operated facilities Colleges Universities Educational institutions Federal government training centers Hospitals Military establishment – Canadian Military establishment – foreign Tents Trailers Gov't & institutional accommodation – other Non-commercial facilities Private dwelling Private accommodation – other 3.4.2 Additional business expense Facsimiles Health Certificate (Health Canada) Inoculations Internet connections Office equipment – rental Office equipment – transportation Entry documents (CanPass) Entry documents (NEXUS) Passport Photocopies Photos – passport and/or visa Required personal effects Service charge – automated banking machine Service charge – bank/financial institution commission Service charge – credit/debit card usage Service charge – government travel card usage Service charge – safety deposit box Service charge – traveller's cheques Telephone expenses (business calls) Telephone expenses (due to altered schedule/itinerary) Vaccinations Visa (entry permits) Word processing services X-rays Business expense – other 3.4.3 Bottled Water Bottled water – reasonable amounts of bottled water (based on receipts). 3.4.4 Currency exchange Commission charged Conversion gain Conversion loss Fee – automated teller machine service charge Fee – service charge Fee – travel card usage charge Currency exchange – other 3.4.5 Dependant care Up to $50 CDN, per dependant per day Up to $100 CDN maximum, per household, per day Dependant care – other 3.4.6 Home Communication One 10-minute call home, each contiguous 3 day period One 5-minute call home, each contiguous 3 day period 3.4.7 Incidental Allowance 100%, as per Appendix C or D, as applicable 75% (starting on the 31st consecutive day), as per Appendix C or D, as applicable 100%, as per Appendix C or D, as applicable 75% (starting on the 31st consecutive day), as per Appendix C or D, as applicable No meal rates established in Appendix D – incidentals as per Appendix C International travel outside Canada or the continental USA – incidentals as per Appendix D Other – provide explanation 3.4.8 Insurance See Appendix A for insurance coverage Insurance coverage – other 3.4.9 Meals Daily Comprehensive Allowance Breakfast – meal allowance Appendix D Breakfast – prepaid (e.g. conference, flight, voucher, etc.) Breakfast – high meal cost Breakfast – receipted amount Breakfast – other Breakfast – 75% (starting on the 31st consecutive day) Lunch – meal allowance Appendix D Lunch – prepaid (e.g. conference, flight, voucher, etc.) Lunch – high meal cost Lunch – receipted amount Lunch – other Lunch – 75% (starting on the 31st consecutive day) Dinner – meal allowance Appendix D Dinner – prepaid (e.g. conference, flight, voucher, etc.) Dinner – high meal cost Dinner – receipted amount Dinner – other Dinner – 75% (starting on the 31st consecutive day) 3.4.10 Rest periods Suitable rest period Overnight stop after travel time of at least 9 consecutive hours 3.4.11 Transportation Disrupted travel pattern (residence to workplace) Docking fees Ferries Transportation fees – (not otherwise paid) Parking – hotel, motel or corporate residence Parking lot Parking meter Transportation prepaid Passenger – no charge Tolls (e.g. road, tunnel, bridge) Airfare – Airport Improvement Fee (not included in ticket) Airfare – business class (non-standard) paid by traveller Airfare – departure taxes (not included in ticket) Airfare – economy class (standard) paid by traveller Airfare – military equipment/flight Airfare – business class prepaid by Government of Canada Airfare – economy class prepaid by Government of Canada Airfare – private plane (e.g. rental/charter) Airfare – seat selection fee for commercial, private and chartered carriers Airfare – security charges (not included in ticket) Airfare – unused segment(s) Bus charter Bus (inter-city) Bus (local) Change fee (paid by traveller) Excess baggage/weight (paid by traveller) Miscellaneous charge order (prepaid) Miscellaneous charge order (not prepaid) Rail – next higher class to economy class (standard) Shuttles Subway Taxi chit utilized (do not enter charge) Taxi receipts Commercial – other Motorcycle – rental Motorcycle – helmet rental Other mode of transportation Private/leased aircraft Snowmobile – rental Snowmobile – insurance (not otherwise covered) Snowmobile – privately owned Snowmobile – helmet rental Watercraft – privately owned Watercraft – insurance (not otherwise covered) Watercraft – rental Crown owned and/or leased vehicle Insurance charge (not otherwise covered) Vehicle – other Project Support Unit Driver Hired Private motor vehicle – to public carrier/ return trip home Private motor vehicle (Appendix B (international) kilometric rate) Private motor vehicle – pick-up at public carrier/ return trip home Rental – drop-off charge Rental – fuel charge Rental – insurance charge Rental – compact Rental – intermediate (standard) Rental – large (non-standard) Rental – other Rental – insurance charge Rental – Provincial Sales Tax Rental – Quebec Sales Tax Rental – Harmonized Sales Tax Rental – Goods and Services Tax 3.4.12 Weekend Travel Home 7 week – economy return air fare 7 week – taxi 7 week – private motor vehicle 12 weeks = 2 trips (economical airfare, ground transportation, plus meals and incidentals en route only) 17 weeks = 3 trips (economical airfare, ground transportation, plus meals and incidentals en route only) 22 weeks = 4 trips (economical airfare, ground transportation, plus meals and incidentals en route only) 3.4.13 Weekend Travel – Alternatives Accommodation – receipt required (a) By the employee Meals 100% Meals 75% Incidentals 100% Incidentals 75% Weekend travel expenses – other Dependant care Insurance – personal responsibility and liability of the employee 3.4.13 Weekend Travel Home Public carrier transportation via the government travel suppliers Taxi Private motor vehicle (b) By the employee's spouse, common-law partner, or dependant Insurance – personal responsibility and liability of the employee",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d10-30",
+    "doc_type": "directive",
+    "act_code": "d10",
+    "act_short": "Travel Directive",
+    "act_name": "NJC Travel Directive",
+    "section": "Appendix F - Sample declaration",
+    "marginal_note": "Appendix F - Sample declaration",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Note: This document is intended only as a sample to illustrate the information that should be contained in a declaration when original receipts or copies are lost, accidentally destroyed or unobtainable.\nSAMPLE LOST OR DESTROYED RECEIPT DECLARATION Declaration by Claimant - To be used in lieu of unavailable receipt I, hereby declare that I have paid for the following goods or services incurred by me on travel for government business and that the invoice was: Lost Destroyed Inadvertently not obtained Other (specify):\nInvoice detail:\nDate Person / Business Amount $ GST/HST $ TOTAL $ Description of Goods or Services provided:\nSignature of Claimant",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 28, 2026",
+    "citation": "Travel Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d10/en"
+  },
+  {
+    "id": "directive-d11-1",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Collective agreement",
+    "marginal_note": "Collective agreement",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is deemed to be part of collective agreements between the parties to the National Joint Council (NJC), and employees are to be afforded ready access to this directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-2",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Grievance procedure",
+    "marginal_note": "Grievance procedure",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Federal Public Sector Labour Relations Act , will be in accordance with section 15.0 of the National Joint Council By-Laws . For unrepresented employees the departmental grievance procedure applies.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-3",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Effective date",
+    "marginal_note": "Effective date",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive is effective on March 1, 2022.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-4",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Purpose and scope",
+    "marginal_note": "Purpose and scope",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "It is the policy of the government to provide appropriate items of clothing to employees where the nature of the work is such that special protection is required or where special identification at the local, national or international level will aid in the effective performance of duties and in meeting program objectives.\nWhen clothing serves for both identification and personal protection, departments shall ensure that this directive is read in conjunction with NJC OHS Directive Part XII - Personal and Protective Equipment and Clothing and that the requirements of both directives are met.\nDepartments and agencies shall review their existing clothing policies to ensure that they comply with this directive.\nThis directive is intended to assist departments in ensuring that their practices provide adequate protection and identification for employees, are economical, equitable and reasonably consistent with those throughout the Public Service and are comparable with those for similar occupations outside the Public Service.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-5",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Application",
+    "marginal_note": "Application",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This directive applies to all departments and agencies listed in Schedules I, I.1 and IV of the Financial Administration Act .\nThis directive does not apply to portions of the Public Service which are subject to other authorities, the Canadian Forces, the Royal Canadian Mounted Police, or to commissions designated as departments under the Inquiries Act for the purpose of the Financial Administration Act .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-6",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Authorities",
+    "marginal_note": "Authorities",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The President of the Treasury Board has delegated authority to approve exceptions to the directive. Requests for such exceptions should be made in the form of a letter to the Chief Human Resources Officer.\nSuch requests should be signed by departmental officials who have authority to sign submissions and should contain the same information as submissions.\nDeputy heads have the authority to issue necessary items of clothing and determine the requirements for identification items except when the design of a uniform is changed. In this case prior Treasury Board approval must be obtained.\nThe introduction of new uniforms, or changes to a present departmental uniform policy, shall be subject to Treasury Board authorization.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-7",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "1",
+    "marginal_note": "Requirements",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1.1 Responsibilities\n1.1.1 Public Services and Procurement Canada (PSPC) provides clothing advisory services to departments and agencies, through the Clothing Advisory Group.\n1.1.2 These services are listed in Appendix A.\n1.1.3 It is the responsibility of each department:\n- to ensure that appropriate consultation takes place at a joint committee as defined at section 1.2;\n- in the absence of a specific joint committee on uniforms, the consultations will include the policy committee or, if there is no policy committee, the workplace committee or the health and safety representative;\n- to identify the situations where the provision of clothing is necessary; and\n- to determine that the type of clothing provided is adequate and suitable; and to develop and to maintain up-to-date clothing standards and scales of issue including considerations for, but not limited to, fit, cleaning, maternity clothing, tailoring, material used etc.\n1.1.4 Departments are required to incorporate controls to ensure that practices are consistent with the policy directives. The internal controls shall include the maintenance of a record containing the following information:\n- the number of employees provided with clothing;\n- the composition of standard clothing issues;\n- the value of clothing issued (in total and by unit);\n- the average cost per employee provided with clothing;\n- the value of clothing allowances (in total and individually); and\n- copies of relevant departmental bulletins or directives.\n1.1.5 Corporate and personal identification items such as shoulder flashes, shall be consistent with the requirements of the Treasury Board Secretariat’s Policy on Communications and Federal Identity.\n1.2 Union management consultation\n1.2.1 Departments and other portions of the Public Service shall consult with employee representatives at the local, regional or national level, as appropriate, regarding the application of this directive, and prior to any planned changes in existing practices.\n1.2.2 Departments should be aware of the consultation provisions of the relevant collective agreements when applying this directive.\n1.2.3 When clothing serves for both identification and personal protection, departments shall ensure to consult the joint committee on uniforms or in case of absence of a specific joint committee on uniforms the policy committee or, if there is no policy committee, the workplace committee or the health and safety representative, to assist in the determination of personal protective equipment and clothing requirements.\n1.3 Consultation with the Clothing Advisory Group\n1.3.1 Departments shall consult with the Clothing Advisory Group:\n- before introducing new items of clothing or replacing existing issues;\n- to ensure that the quality and quantity of clothing to be provided to employees performing similar functions in similar working environments are reasonably consistent from department to department;\n- to ensure fabrics selected for protection meet good industrial safety practices, and fabrics selected for uniforms meet the PSPC criteria, considering, but not limited to, flame resistance, etc.;\n- not later than two years prior to introduction of new uniforms; and\n- when clothing purchases are expected to exceed $10,000.\n1.3.2 A department that finds the PSPC recommendations unacceptable shall submit the dispute to the President of the Treasury Board, as provided for in the Authorities section.\n1.4 Inquiries\n1.4.1 All inquiries regarding this directive should be routed through departmental headquarters.\n1.4.2 For interpretation of specific policy statements contained in this directive, designated members of the departmental headquarters should contact:\nEmployment Conditions and Labour Relations, Office of the Chief Human Resources Officer, Treasury Board Secretariat.\n1.5 Credit revenue\n1.5.1 Unless authority to credit revenue to the vote has been obtained by either vote‑netting authority or a revolving fund authority, departments and agencies must credit the proceeds of sales to non‑tax revenue.\n1.5.2 Where there is a charge to employees, the GST and PST (HST) must be collected and remitted in accordance with the applicable federal and provincial laws.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive, s. 1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-8",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "2",
+    "marginal_note": "Provision",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2.1 General\n2.1.1 Uniforms and other items of identification shall be issued to employees free of charge when there is a requirement for identification of employees. There are four distinguishing conditions under which identification of the employee may be required:\n- when identification of the employee is required by management to provide a sign of vested authority in directing, inspecting or enforcing specific laws and regulations;\n- when identification of the employee is required by management to provide an appropriate identification of the employee's function;\n- when identification of the employee is required by management, either permanently or in an emergency, to control emergency equipment and direct persons during an emergency. Such employees must be readily identifiable by the local public; and\n- when identification of an employee's authority is required by management to access and work in a secure area. (Identification clothing may supplement the primary form of identification.)\n2.1.2 Items of wearing apparel of the same pattern or material or colour are supplied free of charge for the following purposes:\n- for occupational identification and worn as required by local management; and/or\n- for image distinctiveness and worn uniformly throughout a sector in accordance with orders.\n2.1.3 Regular shoes of a specific type or colour, which serve only to provide coordination with clothing, are not considered essential to identify the employee. Departments shall not provide regular shoes free of cost, nor shall they demand that employees wear specific types or colours of shoes. Departments may, however, specify that the footwear be of a type generally considered as acceptable and to coordinate with the uniforms provided.\n2.1.4 Departments may, however, utilize the provisions of subsection 3.5.2 to make such footwear available to employees for purchase at cost.\n2.1.5 Bulletins shall be issued to employees when the wearing of uniform clothing is required. Such bulletins normally will identify and enumerate clothing commodities, state the employee's responsibility for clothing received and specify the manner of accounting for clothing when the employee is no longer eligible to receive or retain it (e.g. on promotion, demotion, separation or due to a change in working conditions).\n2.1.6 Normally, clothing which is issued to employees shall be worn only on duty and will not be worn away from the workplace. When employees are provided with specific items of clothing for wear on duty, substitute items shall not be worn. Clothing which is issued to employees may be worn in public to travel to and from work when the safe storage of personal clothing is not possible.\n2.1.7 When, as a condition of employment, an employee receives any item of clothing as an individual issue, that employee will be expected to wear and maintain it in a clean, pressed and repaired condition, in accordance with departmental directives and in accordance with care labels permanently attached to each garment.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive, s. 2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-9",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "3",
+    "marginal_note": "Acquisition",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "3.1 Selection\n3.1.1 Clothing shall be selected to ensure that it is hazard free, based as much as possible on comfort, serviceability and ease of care. Natural fabrics, natural fabric blends and fabrics not requiring dry‑cleaning are the preferred choice.\n3.1.2 When departments and agencies are reviewing their uniform policy, and the current or planned uniform requires dry‑cleaning, employee representatives, at the local, regional or national level, as appropriate, shall assist in the selection of the uniforms.\n3.1.3 Uniforms that require dry-cleaning shall only be selected when easy-care uniforms are clearly unsuitable, the Clothing Advisor agrees, and the employee representative has been fully informed. If the employer requires employees to have, wear and maintain a dress uniform (i.e. ceremonial clothing or number 1 dress) that can only be dry-cleaned, the employer must ensure full payment of the cleaning cost.\n3.1.4 Care labels, as designated by Innovation, Science and Economic Development Canada, should be attached to each new item of clothing.\n3.1.5 Normally, it will be advantageous to have clothing for identification manufactured from all‑season fabric, requiring minimum care. Commercially available items in standard sizes are more economical than custom-tailored special designs.\n3.1.6 In events where employees have allergies to the fabric and/or cleaning products, the employer will consider alternatives to the uniform and will accommodate any request from employees. Any request for accommodation to the uniform will not be denied unless it can be demonstrated that it will impose an undue hardship on the employer.\n3.2 Sun protection\n3.2.1 Sun protection shall be made available to employees who wear uniforms outdoors in summer. This means the provision of summer-weight long pants and summer-weight long-sleeved shirts for sun protection in addition to skirts, shorts and short‑sleeved shirts and hats designed to protect from sun rays.\n3.2.2 Clothing shall be selected to minimize total body heat burden. Employees shall have the option of choosing, from the clothing provided, the combination they prefer. Sun protection provisions shall be in compliance with the Personal Protective Equipment and Clothing Directive.\n3.3 Quantities\n3.3.1 The quantity of each commodity to be provided initially to each employee shall be based on conditions of wear and tear and the expected wear‑life of each commodity.\n3.4 Replacement\n3.4.1 Replacement items of clothing shall be issued free of charge when existing items are no longer serviceable.\n3.4.2 The employer will replace any clothing that is lost unless it can be demonstrated by the employer that the employee was unreasonably negligent.\n3.5 Personal clothing\n3.5.1 Personal clothing does not include items which are designated as essential for identification within the context of this directive. Employees will normally be expected to provide, wear and maintain personal clothing as appropriate and necessary for their duties.\n3.5.2 In special circumstances departments may make arrangements for employees to purchase reasonable amounts of personal clothing for use while on duty.\n3.5.3 Items of personal clothing may be made available for employees to purchase when:\n- the department is providing clothing and employees are responsible for wearing items of personal clothing that foster neatness and uniform appearance and complement clothing which is provided;\n- employees request items of personal clothing that are not essential for identification, but the department considers that it would be beneficial, in order to improve the general appearance and comfort of employees while on duty; and/or\n- employees desire additional items of clothing, over and above the amount of authorized issue.\n3.5.4 Such a service will be provided only when there are positive assurances that employees will purchase and use any items of personal clothing that are made available under this arrangement.\n3.5.5 Departments may purchase through PSPC a number of items at cost for resale to employees. These may include, but shall not be restricted to:\n- headgear,\n- jacket, blazer and windbreaker,\n- trousers (work pants) and skirt,\n- shirt or sweater,\n- tie,\n- socks,\n- gloves or mitts,\n- topcoat or other similar type of raincoat,\n- parka (non‑distinctive),\n- belt,\n- scarf,\n- footwear, and/or\n- maternity clothing.\n3.6 Clothing allowance\n3.6.1 The Treasury Board prefers the direct issue of clothing to the payment of clothing allowances. However, Treasury Board does not wish to preclude payment of such allowances in cases where the practice is established or the economy of introducing a new allowance can be clearly demonstrated.\n3.6.2 No new allowances or changes in existing allowances shall be introduced without the prior authorization of the Treasury Board.\n3.6.3 No allowances shall be paid for:\n- repair, cleaning, pressing and laundering; or\n- personal clothing.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive, s. 3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-10",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "4",
+    "marginal_note": "Identification",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "4.1 Requirement\n4.1.1 The requirement of management for identification of the employee shall be determined by the degree to which the identification will aid in the effective performance of duties.\n4.1.2 Employees may be identified by the use of readily available identity cards or by a card at their work station in an office or other setting where special clothing would not be required.\n4.1.3 As per the Workplace Harassment and Violence Prevention Regulations , where the use of employees' full names or surname(s) represents a security problem and eventual workplace violence hazard that may follow them outside the workplace, departments shall jointly determine through the consultations defined at Part 2 above, the use of alternate forms of identification such as, not limited to: a badge number, nickname or first name only.\n4.1.4 The amount of identification depends upon the following:\n- the continual contact of the employee with either the local, national or international population;\n- the requirement for promotion of Canada‑wide departmental services; and\n- promotion of the federal identity and the image of Canada.\n4.1.5 Items such as shirts, which are normally considered as personal clothing, may be provided as clothing when essential for a distinctive and consistent image as part of the identifying clothing.\n4.1.6 Outer identifying clothing is provided only when the employee is required to wear it while on duty outdoors for a significant portion of the working period.\n4.1.7 Clothing provided for identification may also serve to protect employees. Duplication of issue for identification and protection should be avoided.\n4.1.8 In some situations only one \"identifier\" will be required; in others, a combination of two or more may be necessary.\n4.1.9 Identification clothing consistent with job requirements should be provided to probationers and casual or part‑time employees. Items for identification may differ from those provided to full‑time employees with the same job requirements (e.g. armband instead of headgear and tunic). The scale of issuance may also vary.\n4.2 Local image\n4.2.1 Clothing is provided when required for continual identification of employees, while on duty at the local level, when in continual direct contact with the local public whom they are serving.\n4.2.2 Clothing for local image includes the following identifiers to wear with personal clothing:\n- identification card, badge (i.e. for attachment to personal clothing),\n- armband,\n- headgear,\n- smock or coveralls with identification markings, and/or\n- identification vest.\n4.3 National or international image\n4.3.1 Clothing is provided when required for identification of an employee while on duty as an official representative of the federal government and when formal identification of vested authority is required to aid the employee in the effective performance of duties. The appearance of the employee must be readily distinguishable from other employees working in the area and must also enhance federal visibility and the image of Canada.\n4.3.2 Clothing for national or international image consists of uniform clothing of a distinctive design and includes:\n- headgear,\n- tunic,\n- pants and skirt,\n- outer identifying clothing including one of: parka, pea jacket, ski jacket, cape, overcoat, rainwear, and/or\n- badges or rank insignia that could vary with department and unit.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive, s. 4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d11-11",
+    "doc_type": "directive",
+    "act_code": "d11",
+    "act_short": "Uniforms Directive",
+    "act_name": "NJC Uniforms Directive",
+    "section": "Appendix A - Clothing Advisory Group",
+    "marginal_note": "Appendix A - Clothing Advisory Group",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The Clothing Advisory Group of the Commercial and Consumer Products Directorate, Clothing and Textiles Division, Public Services and Procurement Canada, will:\n- provide information on commercially available commodities and advise on materials, apparel, their components and their availability;\n- produce information for materiel managers dealing with all aspects of apparel purchasing, expected future costs and the latest available technology in the apparel fields;\n- advise on or produce purchase descriptions and specifications, including quality assurance requirements in both official languages;\n- evaluate the design of present and proposed apparel;\n- produce and arrange for new design apparel;\n- determine the best product or fabrics which would provide maximum safety protection as required for employees;\n- maintain contact with the Treasury Board Secretariat with respect to the Federal Identity Program. (Departments and agencies may consult FIP officials directly when this approach is desirable);\n- arrange for the production of samples;\n- assist in cost‑benefit analyses against actual field performance of clothing commodities using commodity performance reports;\n- arrange for the testing of materials and apparel;\n- arrange for outside inspection services to be carried out at a plant or a consignee point;\n- promote the use of common terminology;\n- assist departments and agencies to follow Treasury Board guidelines on the provision of clothing and related items to federal employees, with: guidance in the procurement of clothing according to the guidelines set out by the Treasury Board, the Federal Identity Program and according to national objectives, e.g. domestic purchases, regional considerations, scale of issue, economics, design, functionalism, protection, etc.; assistance in fabric selection consistent with the demand for standardized fabrics; forecast of fabric required to meet anticipated scale of issue, cost-benefit of maintaining inventories of fabric and garments, average allowance for normal maintenance; cost estimates related to current prices falling within budgetary limitations as set out in the departmental objectives; assistance with requisitions that clearly state to contracting officers the precise requirements, including purchase descriptions provided by the Clothing Advisory Group; a critical path from first advice to product delivery, showing involvement of all parties; arrangement for consolidation and distribution of all clothing items; and\n- act as the design authority when requested.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "March 1, 2022",
+    "citation": "Uniforms Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d11/en"
+  },
+  {
+    "id": "directive-d12-1",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Application",
+    "marginal_note": "Application",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This Directive applies to represented employees of the core public administration who have the Work Force Adjustment Directive listed as a National Joint Council (NJC) Directive in their collective agreements (see Appendix B, List of bargaining agents subject to this Directive) and for which Treasury Board is the employer (departments and organizations listed in Schedules I and IV to the Financial Administration Act , for which the Public Service Commission (PSC) has the sole authority to appoint).\nWith the exception of those references to unions and the NJC, this Directive in its entirety will also apply to all employees appointed on an indeterminate basis who are excluded or unrepresented. Any grievances for these employees shall be dealt with under the normal departmental/organizational grievance procedure.\nThis Directive does not apply to employees to whom the Directive on Career Transition for Executives or other directives on work force adjustment apply.\nUnless explicitly specified, the provisions contained in Parts I to VI do not apply to alternative delivery initiatives.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-2",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Collective agreement",
+    "marginal_note": "Collective agreement",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "With the exception of those provisions for which the PSC is responsible, this NJC Directive is deemed to be part of the collective agreements between the parties, and employees are to be afforded ready access to it.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-3",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Effective date",
+    "marginal_note": "Effective date",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "This Directive is effective on January 1, 2019.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-4",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Grievance procedure",
+    "marginal_note": "Grievance procedure",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "In cases of alleged misinterpretation or misapplication arising out of this Directive, the grievance procedure for all represented employees within the meaning of the Federal Public Sector Labour Relations Act , will be in accordance with Section 15.0 of the National Joint Council By-Laws .\nNotwithstanding any other provisions on presenting grievances under the NJC grievance procedure, an affected, surplus or laid-off employee, or one who has received a notice of termination, who feels aggrieved by a department’s or organization’s decision in applying or interpreting this Directive in respect of his or her situation may grieve directly to the departmental liaison officer of the department or organization that made that decision.\nIf the matter is not resolved at this step to the grievor's satisfaction, the grievor may refer the department’s or organization's reply to the grievance directly to the Executive Committee in accordance with NJC By-Laws and, with the bargaining agent's approval, to adjudication.\nThe NJC agrees to expedite the redress process at any parties’ request in cases of dispute when an employee has chosen or is deemed to have chosen Option 6.4.1(a), twelve-month surplus priority period in which to secure a reasonable job offer as per Part VI of this Directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-5",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Objectives",
+    "marginal_note": "Objectives",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "It is the policy of the Treasury Board to maximize employment opportunities for indeterminate employees affected by work force adjustment situations, primarily through ensuring that, wherever possible, alternative employment opportunities are provided to them. This should not be construed as the continuation of a specific position or job but rather as continued employment.\nTo this end, every indeterminate employee whose services will no longer be required because of a work force adjustment situation and for whom the deputy head knows or can predict employment availability will receive a guarantee of a reasonable job offer within the core public administration. Those employees for whom the deputy head cannot provide the guarantee will have access to transitional employment arrangements (as per Parts VI and VII).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-6",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Definitions",
+    "marginal_note": "Definitions",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Accelerated lay-off (mise en disponibilité accélérée) – occurs when a surplus employee makes a request to the deputy head, in writing, to be laid off at an earlier date than that originally scheduled, and the deputy head concurs. Lay-off entitlements begin on the actual date of lay-off.\nAffected employee (employé touché) – is an indeterminate employee who has been informed in writing that his or her services may no longer be required because of a work force adjustment situation.\nAlternation (échange de postes) – occurs when an opting employee or a surplus employee who is surplus as a result of having chosen Option 6.4.1(a) wishes to remain in the core public administration and exchanges positions with a non-affected employee (the alternate) willing to leave the core public administration with a Transition Support Measure or with an Education Allowance.\nAlternative delivery initiative (diversification des modes d'exécution) – is the transfer of any work, undertaking or business of the core public administration to any body or corporation that is a separate agency or that is outside the core public administration.\nAppointing department or organization (ministère ou organisation d'accueil) – is a department or an organization which has agreed to appoint or consider for appointment (either immediately or after retraining) a surplus or a laid-off person.\nCore public administration (Administration publique centrale) – means that part in or under any department or organization, or other portion of the federal public administration specified in Schedules I and IV to the Financial Administration Act ( FAA ) for which the PSC has the sole authority to appoint.\nDeputy head (administrateur général) – has the same meaning as in the definition of \"deputy head\" set out in section 2 of the Public Service Employment Act , and also means his or her official designate.\nEducation Allowance (indemnité d’étude) – is one of the options provided to an indeterminate employee affected by normal work force adjustment for whom the deputy head cannot guarantee a reasonable job offer. The Education Allowance is a cash payment, equivalent to the Transitional Support Measure (see Appendix C), plus a reimbursement of tuition from a recognized learning institution, books and relevant equipment costs, up to a maximum of $17,000.\nGuarantee of a reasonable job offer (garantie d’une offre d'emploi raisonnable) – is a guarantee of an offer of indeterminate employment within the core public administration provided by the deputy head to an indeterminate employee who is affected by work force adjustment. Deputy heads will be expected to provide a guarantee of a reasonable job offer to those affected employees for whom they know or can predict employment availability in the core public administration. Surplus employees in receipt of this guarantee will not have access to the options available in Part VI of this Directive.\nHome department or organization (ministère ou organisation d'attache) – is a department or an organization declaring an individual employee surplus.\nLaid-off person (personne mise en disponibilité) – is a person who has been laid off pursuant to subsection 64(1) of the Public Service Employment Act (PSEA) and who still retains an appointment priority under subsection 41(4) and section 64 of the PSEA .\nLay-off notice (avis de mise en disponibilité) – is a written notice of lay-off to be given to a surplus employee at least one month before the scheduled lay-off date. This period is included in the surplus period.\nLay-off priority (priorité de mise en disponibilité) – a person who has been laid off is entitled to a priority, in accordance with subsection 41(4) of the PSEA with respect to any position to which the PSC is satisfied that the person meets the essential qualifications; the period of entitlement to this priority is set out in section 11 of the Public Service Employment Regulations (PSER) .\nOpting employee (employé optant) – is an indeterminate employee whose services will no longer be required because of a work force adjustment situation and who has not received a guarantee of a reasonable job offer from the deputy head and who has 120 days to consider the options of Section 6.4 of this Directive.\nOrganization (organisation) – any board, agency, commission or other body specified in Schedules I and IV of the FAA that is not a department.\nPay (rémunération) – has the same meaning as “rate of pay” in the employee’s collective agreement.\nPriority Information Management System (Système de gestion de l’information sur les priorités) – is a system designed by the PSC to facilitate appointments of individuals entitled to statutory and regulatory priorities.\nReasonable job offer (offre d'emploi raisonnable) – is an offer of indeterminate employment within the core public administration, normally at an equivalent level. Surplus employees must be both trainable and mobile. Where practicable, a reasonable job offer shall be within the employee's headquarters as defined in the Travel Directive. In alternative delivery situations, a reasonable offer is one that meets the criteria set out in Type 1 and Type 2 of Part VII of this Directive. A reasonable job offer is also an offer from a FAA Schedule V employer, providing that:\n- The appointment is at a rate of pay and an attainable salary maximum not less than the employee’s current salary and attainable maximum that would be in effect on the date of offer;\n- It is a seamless transfer of all employee benefits including recognition of years of service for the definition of continuous employment and accrual of benefits, including the transfer of sick leave credits, severance pay and accumulated vacation leave credits.\nReinstatement priority (priorité de réintégration) – is an entitlement under section 10 of the PSER provided to surplus employees and laid-off persons who are appointed or deployed to a position in the core public administration at a lower level.\nRelocation (réinstallation) – is the authorized geographic move of a surplus employee or laid-off person from one place of duty to another place of duty, beyond what, according to local custom, is a normal commuting distance.\nRelocation of work unit (réinstallation d'une unité de travail) – is the authorized move of a work unit of any size to a place of duty beyond what, according to local custom, is normal commuting distance from the former work location and from the employee's current residence.\nRetraining (recyclage) – is on-the-job training or other training intended to enable affected employees, surplus employees and laid-off persons to qualify for known or anticipated vacancies within the core public administration.\nSurplus employee (employé excédentaire) – is an indeterminate employee who has been formally declared surplus, in writing, by his or her deputy head.\nSurplus priority (priorité d’employé excédentaire) – is an entitlement for a priority in appointment, in accordance with section 5 of the PSER and pursuant to section 40 of the PSEA ; this entitlement is provided to surplus employees to be appointed in priority to another position in the federal public administration for which they meet the essential requirements.\nSurplus status (statut d’employé excédentaire) – An indeterminate employee is in surplus status from the date he or she is declared surplus until the occurrence of one of the following: the date of lay-off, the date he or she is indeterminately appointed or deployed to another indeterminate position, until his or her surplus status is rescinded, or until the person resigns.\nTransition Support Measure (mesure de soutien à la transition) – is one of the options provided to an opting employee for whom the deputy head cannot guarantee a reasonable job offer. The Transition Support Measure is a cash payment based on the employee’s years of service in the public service, as per Appendix C.\nTwelve-month surplus priority period in which to secure a reasonable job offer (Priorité d’employé excédentaire d'une durée de douze mois pour trouver une offre d’emploi raisonnable) – is one of the options provided to an opting employee for whom the deputy head cannot guarantee a reasonable job offer.\nWork force adjustment (réaménagement des effectifs) – is a situation that occurs when a deputy head decides that the services of one or more indeterminate employees will no longer be required beyond a specified date because of a lack of work, the discontinuance of a function, a relocation in which the employee does not wish to relocate or an alternative delivery initiative.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-7",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Monitoring",
+    "marginal_note": "Monitoring",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Departments or organizations shall retain central information on all cases occurring under this Directive, including the reasons for the action; the number, occupational groups and levels of employees concerned; the dates of notice given; the number of employees placed without retraining; the number of employees retrained (including number of salary months used in such training); the levels of positions to which employees are appointed and the cost of any salary protection; and the number, types, and amounts of lump sums paid to employees.\nThis information will be used by the Treasury Board Secretariat to carry out its periodic audits.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-8",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "References",
+    "marginal_note": "References",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "The primary references for the subject of work force adjustment are as follows:\nFinancial Administration Act\nPay Rate Selection (Treasury Board Homepage, Organization, Human Resource Management, Compensation and Pay Administration)\nValues and Ethics Code for the Public Sector\nEmployer regulations on promotion\nFederal Public Sector Labour Relations Act\nPublic Service Employment Act\nPublic Service Employment Regulations\nPublic Service Superannuation Act\nPension Eligibility at Age 60 – Workforce Adjustment and Pension Waivers\nEmployer Directives:\nDirective on Terms and Conditions of Employment\nIsolated Posts and Government Housing Directive\nNJC Relocation Directive\nTravel Directive",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-9",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Enquiries",
+    "marginal_note": "Enquiries",
+    "part": "General",
+    "division": "",
+    "heading": "",
+    "text": "Enquiries about this Directive should be referred to the respective bargaining agent, or the responsible officers in departmental/organizational headquarters.\nResponsible officers in departmental/organizational headquarters may, in turn, direct questions regarding the application of this Directive to the senior director, Union Engagement and NJC Support, Compensation and Labour Relations Sector, Treasury Board Secretariat.\nEnquiries by employees pertaining to entitlements to a priority in appointment or to their status in relation to the priority appointment process should be directed to their departmental/organizational human resource advisors or to the priority advisor of the PSC responsible for their case.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-10",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "1.1",
+    "marginal_note": "Departments or organizations",
+    "part": "Part I - Roles and Responsibilities",
+    "division": "",
+    "heading": "",
+    "text": "1.1.1 Since indeterminate employees who are affected by work force adjustment situations are not themselves responsible for such situations, it is the responsibility of departments or organizations to ensure that affected and surplus employees are treated equitably and given every reasonable opportunity to continue their careers as public service employees.\n1.1.2 Departments or organizations shall carry out effective human resource planning to minimize the impact of work force adjustment situations on indeterminate employees, on the department or organization, and on the public service.\n1.1.3 Departments or organizations shall establish joint work force adjustment committees, where appropriate, to advise and consult on the work force adjustment situations within the department or organization. Terms of reference of such committees shall include a process for addressing alternation requests from other departments and organizations.\n1.1.4 Departments or organizations shall, as the home department/organization, cooperate with the PSC and appointing departments/organizations in joint efforts to redeploy departmental/organizational surplus employees and laid-off persons.\n1.1.5 Departments or organizations shall establish systems to facilitate redeployment or retraining of the department's/organization’s affected employees, surplus employees, and laid-off persons.\n1.1.6 When a deputy head determines that the services of an employee are no longer required beyond a specified date, the deputy head shall advise the employee, in writing, which of the four workforce adjustment situations applies: lack of work, the discontinuance of a function, a relocation of a work unit or an alternative delivery initiative.\n1.1.7 When the situation occurs due to lack of work or discontinuance of a function, such communication will also indicate if the employee:\n- is being provided a guarantee of a reasonable job offer from the deputy head and that the employee will be in surplus status from that date on; or\n- is an opting employee and has access to the options of Section 6.4 of this Directive because the employee is not in receipt of a guarantee of a reasonable job offer from the deputy head.\n1.1.8 Where applicable, the communication should also provide the information relative to the employee's possible lay-off date.\n1.1.9 Deputy heads will be expected to provide a guarantee of a reasonable job offer for those employees subject to work force adjustment for whom they know or can predict employment availability in the core public administration.\n1.1.10 Where a deputy head cannot provide a guarantee of a reasonable job offer, the deputy head will provide 120 days to consider the three options outlined in Part VI of this Directive to all opting employees before a decision is required of them. If the employee fails to select an option, the employee will be deemed to have selected Option 6.4.1(a), twelve-month surplus priority period in which to secure a reasonable job offer.\n1.1.11 The deputy head shall make a determination to either provide a guarantee of a reasonable job offer or access to the options set out in Section 6.4 of this Directive, upon request of any indeterminate affected employee who can demonstrate that his or her duties have already ceased to exist.\n1.1.12 Departments or organizations shall send written notice to the PSC of the employee's surplus status, and shall send to the PSC such details, forms, résumés, and other material as the PSC may from time to time prescribe as necessary for it to discharge its function.\n1.1.13 The home department or organization shall provide the PSC with a written statement that it would be prepared to appoint the surplus employee to a suitable position in the department or organization commensurate with his/her qualifications, if such a position were available.\n1.1.14 Departments or organizations shall advise and consult with the bargaining agent representatives as completely as possible regarding any work force adjustment situation as soon as possible after the decision has been made and throughout the process and will make available to the bargaining agent the name and work location of affected employees.\n1.1.15 Departments or organizations shall provide the employee with a copy of this Directive simultaneous with the official notification to an employee to whom this directive applies that he or she has become subject to work force adjustment.\n1.1.16 Deputy heads shall apply this Directive so as to keep actual involuntary lay-offs to a minimum, and lay-offs shall normally only occur where an individual has refused a reasonable job offer, or is not mobile, or cannot be retrained within two years, or is laid off at his or her own request.\n1.1.17 Departments or organizations are responsible to counsel and advise their affected employees on their opportunities of finding continuing employment in the public service.\n1.1.18 Appointment of surplus employees to alternative positions, whether with or without retraining, shall normally be at a level equivalent to that previously held by the employee, but this does not preclude appointment to a lower level. Departments or organizations shall avoid appointment to a lower level except where all other avenues have been exhausted.\n1.1.19 Home departments or organizations shall appoint as many of their own surplus employees or laid-off persons as possible, or identify alternative positions (both actual and anticipated) for which individuals can be retrained.\n1.1.20 Home departments or organizations shall relocate surplus employees and laid-off persons, if necessary.\n1.1.21 Relocation of surplus employees or laid-off persons shall be undertaken when the individuals indicate that they are willing to relocate and relocation will enable their redeployment or reappointment, providing that:\n- there are no available priority persons, or priority persons with a higher priority, qualified and interested in the position being filled; or\n- no available local surplus employees or laid-off persons who are interested and who could qualify with retraining.\n1.1.22 The cost of travelling to interviews for possible appointments and of relocation to the new location shall be borne by the employee's home department or organization. Such cost shall be in accordance with the NJC Travel and Relocation Directives.\n1.1.23 For the purposes of the NJC Relocation Directive, surplus employees and laid-off persons who relocate under this Directive shall be deemed to be employees on employer-requested relocations. The general rule on minimum distances for relocation applies.\n1.1.24 For the purposes of the Travel Directive, a laid-off person travelling to interviews for possible reappointment within the core public administration is deemed to be a “traveller” as defined in the Travel Directive.\n1.1.25 For the surplus and/or lay-off priority periods, home departments or organizations shall pay the salary, salary protection and/or termination costs as well as other authorized costs such as tuition, travel, relocation, and retraining as provided for in the various collective agreements and directives. The appointing department or organization may agree to absorb all or part of these costs.\n1.1.26 Where a surplus employee is appointed by another department or organization to a term position, the home department or organization is responsible for the costs above for one year from the date of such appointment, unless the home and appointing departments or organizations agree to a longer period, after which the appointing department or organization becomes the new home department or organization consistent with PSC authorities.\n1.1.27 Departments or organizations shall protect the indeterminate status and surplus priority of a surplus indeterminate employee appointed to a term position under this Directive.\n1.1.28 Departments or organizations shall inform the PSC in a timely fashion, and in a method directed by the PSC, of the results of all referrals made to them under this Directive. In addition, departments or organizations shall provide feedback to surplus employees and laid-off persons when they are not offered a position for which they were referred.\n1.1.29 Departments or organizations shall review the use of private temporary agency personnel, contractors, consultants and their use of contracted out services, employees appointed for a specified period (terms) and all other non-indeterminate employees. Where practicable departments or organizations shall refrain from engaging or re-engaging such temporary agency personnel, consultants or contractors and their use of contracted out services, or renewing the employment of such employees referred to above where this will facilitate the appointment of surplus employees or laid-off persons.\n1.1.30 Nothing in the foregoing shall restrict the right of a department or organization to engage or appoint persons to meet short-term, non-recurring requirements. Surplus and laid-off persons shall be given priority even for these short-term work opportunities.\n1.1.31 Departments or organizations may lay off an employee at a date earlier than originally scheduled when the surplus employee requests them to do so in writing.\n1.1.32 Departments or organizations, acting as appointing departments or organizations, shall cooperate with the PSC and other departments or organizations in accepting, to the extent possible, affected, surplus and laid-off persons, from other departments or organizations for appointment or retraining.\n1.1.33 Departments or organizations shall provide surplus employees with a lay-off notice at least one month before the proposed lay-off date, if appointment efforts have been unsuccessful. A copy of this notice shall be provided to the National Head of each bargaining agent that has members involved. The notice may be sent electronically.\n1.1.34 When a surplus employee refuses a reasonable job offer, he or she shall be subject to lay-off one month after the refusal, however not before six months after the surplus declaration date. The provisions of Appendix E of this Directive shall continue to apply.\n1.1.35 Departments or organizations are to presume that each employee wishes to be redeployed unless the employee indicates the contrary in writing.\n1.1.36 Departments or organizations shall inform and counsel affected and surplus employees as early and as completely as possible and shall, in addition, assign a counsellor to each opting and surplus employee and laid-off person to work with them throughout the process. Such counselling is to include explanations and assistance concerning:\n- the work force adjustment situation and its effect on that individual;\n- the Work Force Adjustment Directive;\n- the PSC's Priority Information Management System and how it works from the employee's perspective;\n- preparation of a curriculum vitae or résumé;\n- the employee's rights and obligations;\n- the employee's current situation (e.g., pay, benefits such as severance pay and superannuation, classification, language rights, years of service);\n- alternatives that might be available to the employee (alternation, appointment, relocation, retraining, lower-level employment, term employment, retirement including possibility of waiver of penalty if entitled to an annual allowance, Transition Support Measure, Education Allowance, resignation, accelerated lay-off);\n- the likelihood that the employee will be successfully appointed;\n- the meaning of a guarantee of reasonable job offer, a twelve-month surplus priority period in which to secure a reasonable job offer, a Transition Support Measure, an Education Allowance;\n- advice to employees on the alternation process, to seek out proposed alternations and submit requests for approval as soon as possible after being informed they will not be receiving a guarantee of a reasonable job offer;\n- the Human Resources Centres and their services (including a recommendation that the employee register with the nearest office as soon as possible);\n- the preparation for interviews with prospective employers;\n- ongoing counselling as long as the individual is entitled to a staffing priority and has not been appointed;\n- advice to employees that refusal of a reasonable job offer will jeopardize both chances for retraining and overall employment continuity;\n- advice to employees of their right to be represented by their bargaining agent in the application of the directive; and\n- the employee assistance program.\n1.1.37 The home department or organization shall ensure that, when it is required to facilitate appointment, a retraining plan is prepared and agreed to in writing by themselves, the employee and the appointing department or organization.\n1.1.38 Severance pay and other benefits flowing from other clauses in collective agreements are separate from, and in addition to, those in this Directive.\n1.1.39 Any surplus employee who resigns under this Directive shall be deemed, for the purposes of severance pay and retroactive remuneration, to be involuntarily laid off on the day as of which the deputy head accepts in writing the employee's resignation.\n1.1.40 The department or organization will review the status of each affected employee annually, or earlier, from the date of initial notification of affected status and determine whether the employee will remain on affected status or not.\n1.1.41 The department or organization will notify the affected employee, in writing, within five (5) working days of the decision pursuant to subsection 1.1.40.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 1.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-11",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "1.2",
+    "marginal_note": "The Treasury Board Secretariat",
+    "part": "Part I - Roles and Responsibilities",
+    "division": "",
+    "heading": "",
+    "text": "1.2.1 It is the responsibility of the Treasury Board Secretariat to:\n- investigate and seek to resolve situations referred by the PSC or other parties;\n- consider departmental/organizational requests for retraining resources; and\n- ensure that departments or organizations are provided to the extent possible with information on occupations for which there are skill shortages.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 1.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-12",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "1.3",
+    "marginal_note": "The Public Service Commission",
+    "part": "Part I - Roles and Responsibilities",
+    "division": "",
+    "heading": "",
+    "text": "1.3.1 Within the context of work force adjustment, and the Public Service Commission’s (PSC) governing legislation, it is the responsibility of the PSC to:\n- ensure that priority entitlements are respected;\n- ensure that a means exists for priority persons to be assessed against vacant positions and appointed if found qualified against the essential qualifications of the position; and\n- ensure that priority persons are provided with information on their priority entitlements.\n1.3.2 The PSC is further willing, in accordance with the Privacy Act, to:\n- provide the Treasury Board Secretariat with information related to the administration of priority entitlements which may reflect on departments’ or organizations’ level of compliance with this Directive; and\n- provide information to the bargaining agents on the numbers and status of their members in the Priority Information Management System, as well as information on the overall system.\n1.3.3 The PSC’s roles and responsibilities flow from its governing legislation, not the collective agreement. As such, any changes made to these roles/responsibilities must be agreed upon by the PSC. For greater detail on the PSC’s role in administering surplus and lay-off priority entitlements, refer to Appendix E of this document.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 1.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-13",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "1.4",
+    "marginal_note": "Employees",
+    "part": "Part I - Roles and Responsibilities",
+    "division": "",
+    "heading": "",
+    "text": "1.4.1 Employees have the right to be represented by their bargaining agents in the application of this Directive.\n1.4.2 Employees who are directly affected by work force adjustment situations and who receive a guarantee of a reasonable job offer, or who opt, or are deemed to have opted, for Option 6.4.1(a) of Part VI of this Directive are responsible for:\n- actively seeking alternative employment in cooperation with their departments or organizations and the PSC, unless they have advised the department or organization and the PSC, in writing, that they are not available for appointment;\n- seeking information about their entitlements and obligations;\n- providing timely information to the home department or organization and to the PSC to assist them in their appointment activities (including curriculum vitae or résumés);\n- ensuring that they can be easily contacted by the PSC and appointing departments or organizations;\n- attending appointments made for referrals; and\n- seriously considering job opportunities presented to them (referrals within the home department or organization, referrals from the PSC, and job offers made by departments or organizations), including retraining and relocation possibilities, specified-period appointments and lower-level appointments.\n1.4.3 Opting employees are responsible for:\n- considering the options of Part VI of this Directive;\n- communicating their choice of options, in writing, to their manager no later than 120 days after being declared opting.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 1.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-14",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "1.5",
+    "marginal_note": "National Joint Council Work Force Adjustment Committee",
+    "part": "Part I - Roles and Responsibilities",
+    "division": "",
+    "heading": "",
+    "text": "1.5.1 The terms of reference of this committee are to review and, where necessary, to recommend to the National Joint Council, changes to the Work Force Adjustment Directive, and to provide interpretation of the intent of the Directive upon request.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 1.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-15",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "2.1",
+    "marginal_note": "Department or organization",
+    "part": "Part II - Official Notification",
+    "division": "",
+    "heading": "",
+    "text": "2.1.1 As already mentioned in subsection 1.1.14, departments or organizations shall advise and consult with the bargaining agent representatives as completely as possible regarding any work force adjustment situation as soon as possible after the decision has been made and throughout the process and will make available to the bargaining agent the name and work location of affected employees.\n2.1.2 The department or organization shall notify the Treasury Board Secretariat, in confidence, at the earliest possible date and under no circumstances less than four (4) working days before the situation is announced of any work force adjustment situation which is likely to involve six (6) or more indeterminate employees subject to this Directive. The notice may be sent electronically.\n2.1.3 Prior to notifying any potentially affected employee, departments or organizations shall also notify the National Head of each bargaining agent that has members involved. Such notification is to be in writing, in confidence and may be transmitted electronically. The notification should be sent at the earliest possible date and under no circumstances less than two (2) working days before any employee is notified of the work force adjustment situation.\n2.1.4 Such notification will include the identity and location of the work unit(s) involved, the expected date of the announcement, the anticipated timing of the work force adjustment situation and the number, group and level of the employees who are likely to be affected by the decision.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 2.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-16",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "3.1",
+    "marginal_note": "General",
+    "part": "Part III - Relocation of a Work Unit",
+    "division": "",
+    "heading": "",
+    "text": "3.1.1 In cases where a work unit is to be relocated, departments or organizations shall provide all employees whose positions are to be relocated with written notice of the opportunity to choose whether they wish to move with the position or be treated as if they were subject to a work force adjustment situation.\n3.1.2 Following written notification, employees must indicate, within a period of six months, their intention to move. If the employee’s intention is not to move with the relocated position, the deputy head, after having considered relevant factors, can either provide the employee with a guarantee of a reasonable job offer or access to the options set out in Section 6.4 of this Directive.\n3.1.3 Employees relocating with their work units shall be treated in accordance with the provisions of subsections 1.1.20 to 1.1.24.\n3.1.4 Although departments or organizations will endeavour to respect employee location preferences, nothing precludes the department or organization from offering the relocated position to employees in receipt of a guarantee of a reasonable job offer from their deputy heads, after having spent as much time as operations permit looking for a reasonable job offer in the employee’s location preference area.\n3.1.5. Employees who are not in receipt of a guarantee of a reasonable job offer shall become opting employees and have access to the options set out in Part VI of this Directive.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 3.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-17",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "4.1",
+    "marginal_note": "General",
+    "part": "Part IV - Retraining",
+    "division": "",
+    "heading": "",
+    "text": "4.1.1 To facilitate the redeployment of affected employees, surplus employees, and laid-off persons, departments or organizations shall make every reasonable effort to retrain such persons for:\n- existing vacancies; or\n- anticipated vacancies identified by management.\n4.1.2 It is the responsibility of the employee, home department or organization and appointing department or organization to identify retraining opportunities pursuant to subsection 4.1.1.\n4.1.3 When a retraining opportunity has been identified pursuant to subsection 4.1.2, the deputy head of the home department or organization shall approve up to two years of retraining.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 4.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-18",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "4.2",
+    "marginal_note": "Surplus employees",
+    "part": "Part IV - Retraining",
+    "division": "",
+    "heading": "",
+    "text": "4.2.1 A surplus employee is eligible for retraining provided that:\n- retraining is needed to facilitate the appointment of the individual to a specific vacant position or will enable the individual to qualify for anticipated vacancies in occupations or locations where there is a shortage of qualified candidates; and\n- there are no other available priority persons who qualify for the position as referenced in paragraph (a) above.\n4.2.2 The home department or organization is responsible for ensuring that an appropriate retraining plan is prepared and is agreed to in writing by the employee and the delegated officers of the home and appointing departments or organizations.\n4.2.3 Once a retraining plan has been initiated, its continuation and completion are subject to satisfactory performance by the employee.\n4.2.4 While on retraining, a surplus employee continues to be employed by the home department or organization and is entitled to be paid in accordance with his or her current appointment, unless the appointing department or organization is willing to appoint the employee indeterminately, conditional on successful completion of retraining, in which case the retraining plan shall be included in the letter of offer.\n4.2.5 When a retraining plan has been approved and the surplus employee continues to be employed by the home department or organization, the proposed lay-off date shall be extended to the end of the retraining period, subject to subsection 4.2.3.\n4.2.6 If a retraining plan is denied, a meeting to discuss the rationale for the decision will be held at the employee’s request. The bargaining agent representative may attend the meeting.\n4.2.7 An employee unsuccessful in retraining may be laid off at the end of the surplus period, provided that the employer has been unsuccessful in making the employee a reasonable job offer.\n4.2.8 Pursuant to Section 4.1 and in addition to all other rights and benefits granted under this section, a surplus employee who is guaranteed a reasonable job offer and is granted relocation under subsection 1.1.21 is guaranteed training to prepare him/herself for appointment to a position. Such training may continue up to one year after the completion of the two-year training period or until the date of appointment to another position, whichever comes first. Appointment to this position is subject to successful completion of the training.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 4.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-19",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "4.3",
+    "marginal_note": "Laid-off persons",
+    "part": "Part IV - Retraining",
+    "division": "",
+    "heading": "",
+    "text": "4.3.1 A laid-off person shall be eligible for retraining provided that:\n- retraining is needed to facilitate the appointment of the individual to a specific vacant position;\n- the individual meets the minimum requirements set out in the relevant Qualification Standard for appointment to the group concerned; and\n- there are no other available persons with a priority who qualify for the position.\n4.3.2 When an individual is offered an appointment conditional on successful completion of retraining, a retraining plan shall be included in the letter of offer. If the individual accepts the conditional offer, he or she will be appointed on an indeterminate basis to the full level of the position after having successfully completed training and being assessed as qualified for the position. When an individual accepts an appointment to a position with a lower maximum rate of pay than the position from which he or she was laid off, the employee will be salary protected in accordance with Part V.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 4.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-20",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "5.1",
+    "marginal_note": "Lower-level position",
+    "part": "Part V - Salary Protection",
+    "division": "",
+    "heading": "",
+    "text": "5.1.1 Surplus employees and laid-off persons appointed to a lower-level position under this Directive shall have their salary and applicable pay equity equalization payments protected in accordance with the salary protection provisions of their collective agreement, or, in the absence of such provisions, the appropriate provisions of the Directive on Terms and Conditions of Employment.\n5.1.2 Employees whose salary is protected pursuant to subsection 5.1.1 will benefit from salary protection until they are appointed or deployed into a position with a maximum rate of pay that is equal to or higher than the maximum rate of pay of the position from which they were declared surplus or laid off.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 5.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-21",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "6.1",
+    "marginal_note": "General",
+    "part": "Part VI - Options for Employees",
+    "division": "",
+    "heading": "",
+    "text": "6.1.1 Deputy heads will be expected to provide a guarantee of a reasonable job offer for those affected employees who will be declared surplus and for whom they know or can predict employment availability. A deputy head who cannot provide such a guarantee shall provide his or her reasons in writing, if requested by the employee. Employees in receipt of this guarantee would not have access to the choice of options below.\n6.1.2 Employees who are not in receipt of a guarantee of a reasonable job offer from their deputy head have 120 days to consider the three options below before a decision is required of them.\n6.1.3 The opting employee must choose, in writing, one of the three options of Section 6.4 of this Directive within the 120-day window. The employee cannot change options once having made a written choice.\n6.1.4 If the employee fails to select an option, the employee will be deemed to have selected Option 6.4.1(a), twelve-month surplus priority period in which to secure a reasonable job offer at the end of the 120-day window.\n6.1.5 If a reasonable job offer which does not require a relocation is made at any time during the 120-day opting period and prior to the written acceptance of the Transition Support Measure (TSM) or the Education Allowance option, the employee is ineligible for the TSM or the Education Allowance.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 6.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-22",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "6.2",
+    "marginal_note": "Voluntary departure programs",
+    "part": "Part VI - Options for Employees",
+    "division": "",
+    "heading": "",
+    "text": "6.2.1 Departments and organizations may establish voluntary departure programs where:\n- positions are being eliminated as a result of work force adjustment situations involving less than five affected employees working at the same group and level and in the same work unit; and\n- the DH cannot provide a guarantee of a reasonable job offer to the less than 5 affected employees working at the same group and level in the same work unit.\n6.2.2 Departments and organizations shall establish voluntary departure programs where:\n- positions are being eliminated as a result of work force adjustment situations involving five or more affected employees working at the same group and level and in the same work unit; and\n- the DH cannot provide a guarantee of a reasonable job offer to all five or more affected employees working at the same group and level in the same work unit.\n6.2.3 If a voluntary program is established as per 6.2.1 or 6.2.2, such program shall:\n- be the subject of meaningful consultation through joint union-management WFA committees;\n- volunteer programs shall not be used to exceed reduction targets. Where reasonably possible, departments and organizations will identify the number of positions for reduction in advance of the voluntary programs commencing;\n- take place after affected letters have been delivered to employees;\n- take place before the department or organization engages in the SERLO process;\n- provide for a minimum of 30 calendar days for employees to decide whether they wish to participate;\n- allow employees to select Options 6.4.1(b), 6.4.1(c)(i) or 6.4.1(c)(ii);\n- provide that when the number of volunteers is larger than the required number of positions to be eliminated, volunteers will be selected based on seniority (total years of service in the public service, whether continuous or discontinuous).",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 6.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-23",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "6.3",
+    "marginal_note": "Alternation",
+    "part": "Part VI - Options for Employees",
+    "division": "",
+    "heading": "",
+    "text": "6.3.1 All departments or organizations must participate in the alternation process.\n6.3.2 An alternation occurs when an opting employee who wishes to remain in the core public administration exchanges positions with a non-affected employee (the alternate) willing to leave the core public administration under the terms of Part VI of this Directive.\n6.3.3 Only opting and surplus employees who are surplus as a result of having chosen Option 6.4.1(a) may alternate into an indeterminate position that remains in the core public administration.\n6.3.4 If an alternation is proposed for a surplus employee, as opposed to an opting employee, the Transition Support Measure that is available to the alternate under 6.4.1(b) or 6.4.1(c)(i) shall be reduced by one week for each completed week between the beginning of the employee’s surplus priority period and the date the alternation is proposed.\n6.3.5 An indeterminate employee wishing to leave the core public administration may express an interest in alternating with an opting employee or a surplus employee who is surplus as result of having chosen Option 6.4.1(a). Management will decide, however, whether a proposed alternation will result in retaining the skills required to meet the ongoing needs of the position and the core public administration.\n6.3.6 An alternation must permanently eliminate a function or a position.\n6.3.7 The opting employee moving into the unaffected position must meet the requirements for appointment to the position; for greater clarity, that appointment is subject to all Public Service Commission requirements for the appointment or deployment of an affected employee from his or her surplus position into an unaffected position; this includes language requirements and the determination of applicable equivalencies for staffing purposes. The alternate moving into the opting position must meet the requirements of the position, except if the alternate will not be performing the duties of the position and the alternate will be struck off strength within five days of the alternation.\n6.3.8 If an alternation is denied, a meeting to discuss the rationale for the decision will be held at the employee’s request. The bargaining agent representative may attend the meeting.\n6.3.9 An alternation should normally occur between employees at the same group and level. When the two positions are not the same group and level, alternation can still occur when the positions can be considered equivalent. They are considered equal when the maximum rate of pay for the higher paid position is no more than 6 percent higher than the maximum rate of pay for the lower paid position.\n6.3.10 An alternation must occur on a given date, i.e., two employees directly exchange positions on the same day. There is no provision in alternation for a “domino” effect or for “future considerations”.\n6.3.11 For clarity, the alternation will not be denied solely as a result of untimely administrative process.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 6.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-24",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "6.4",
+    "marginal_note": "Options",
+    "part": "Part VI - Options for Employees",
+    "division": "",
+    "heading": "",
+    "text": "6.4.1 Only opting employees who are not in receipt of the guarantee of a reasonable job offer from the deputy head will have access to the choice of options below:\n- Option A: Twelve-month surplus priority period in which to secure a reasonable job offer. Should a reasonable job offer not be made within a period of twelve months, the employee will be laid off in accordance with the Public Service Employment Act. Employees who choose or are deemed to have chosen this option are surplus employees. At the request of the employee, this twelve-month surplus priority period shall be extended by the unused portion of the 120-day opting period referred to in subsection 6.1.2 which remains once the employee has selected in writing Option 6.4.1(a). When a surplus employee who has chosen, or who is deemed to have chosen, Option 6.4.1(a) offers to resign before the end of the twelve-month surplus priority period, the deputy head may authorize a lump-sum payment equal to the surplus employee’s pay for the substantive position for the balance of the surplus period, up to a maximum of six months. The amount of the lump-sum payment for the pay in lieu cannot exceed the maximum of that which he or she would have received had they chosen Option 6.4.1(b), the TSM. Departments or organizations will make every reasonable effort to market a surplus employee during the employee’s surplus period within his or her preferred area of mobility. Or\n- Option B: TSM is a cash payment, based on the employee’s years of service in the public service (see Appendix C) made to an opting employee. Employees choosing this option must resign but will be considered to be laid off for purposes of severance pay. The TSM shall be paid in one or two lump-sum amounts over a maximum two-year period. Or\n- Option C: Education Allowance is a TSM (see Option 6.4.1(b)) plus an amount of not more than $17,000 for reimbursement of receipted expenses of an opting employee for tuition from a learning institution and costs of books and relevant equipment. Employees choosing Option 6.4.1(c) could either: resign from the core public administration but be considered to be laid off for severance pay purposes on the date of their departure. The TSM shall be paid in one or two lump-sum amounts over a maximum two-year period; or delay their departure date and go on leave without pay for a maximum period of two years, while attending the learning institution. The TSM shall be paid in one or two lump-sum amounts over a maximum two-year period. During this period, employees could continue to be public service benefit plan members and contribute both employer and employee share to the benefits plans and the Public Service Superannuation Plan . At the end of the two-year leave without pay period, unless the employee has found alternate employment in the core public administration, the employee will be laid off in accordance with the Public Service Employment Act.\n6.4.2 Management will establish the departure date of opting employees who choose Option 6.4.1(b) or Option 6.4.1(c) above.\n6.4.3 The TSM, pay in lieu of unfulfilled surplus period and the Education Allowance cannot be combined with any other payment under the Work Force Adjustment Directive.\n6.4.4 In the cases of: pay in lieu of unfulfilled surplus period, Options 6.4.1(b) and 6.4.1(c)(i), the employee relinquishes any priority entitlements for reappointment upon acceptance of his or her resignation.\n6.4.5 Employees choosing Option 6.4.1(c)(ii) who have not provided their department or organization with a proof of registration from a learning institution 12 months after starting their leave without pay period will be deemed to have resigned from the core public administration, and be considered to be laid off for purposes of severance pay.\n6.4.6 All opting employees will be entitled to up to $1,200 towards counselling services in respect of their potential re‑employment or retirement. Such counselling services may include financial, and job placement counselling services.\n6.4.7 An opting employee who has received pay in lieu of unfulfilled surplus period, a TSM or an Education Allowance and is appointed to the public service shall reimburse the Receiver General for Canada by an amount corresponding to the period from the effective date of such reappointment or hiring, to the end of the original period for which the TSM or Education Allowance was paid.\n6.4.8 Notwithstanding subsection 6.4.7, an opting employee who has received an Education Allowance will not be required to reimburse tuition expenses, costs of books and relevant equipment, for which he or she cannot get a refund.\n6.4.9 The deputy head shall ensure that pay in lieu of unfulfilled surplus period is only authorized where the employee's work can be discontinued on the resignation date and no additional costs will be incurred in having the work done in any other way during that period.\n6.4.10 If a surplus employee who has chosen, or is deemed to have chosen, Option 6.4.1(a) refuses a reasonable job offer at any time during the twelve-month surplus priority period, the employee is ineligible for pay in lieu of unfulfilled surplus period.\n6.4.11 Approval of pay in lieu of unfulfilled surplus period is at the discretion of management, but shall not be unreasonably denied.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 6.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-25",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "6.5",
+    "marginal_note": "Retention payment",
+    "part": "Part VI - Options for Employees",
+    "division": "",
+    "heading": "",
+    "text": "6.5.1 There are three situations in which an employee may be eligible to receive a retention payment. These are total facility closures, relocation of work units and alternative delivery initiatives.\n6.5.2 All employees accepting retention payments must agree to leave the core public administration without priority entitlements.\n6.5.3 An individual who has received a retention payment and, as applicable, is either reappointed to that portion of the core public administration specified from time to time in Schedules I and IV to the Financial Administration Act, or is hired by the new employer within the six months immediately following his or her resignation, shall reimburse the Receiver General for Canada by an amount corresponding to the period from the effective date of such reappointment or hiring, to the end of the original period for which the lump sum was paid.\n6.5.4 The provisions of subsection 6.5.5 shall apply in total facility closures where public service jobs are to cease, and:\n- such jobs are in remote areas of the country; or\n- retraining and relocation costs are prohibitive; or\n- prospects of reasonable alternative local employment (whether within or outside the core public administration) are poor.\n6.5.5 Subject to subsection 6.5.4, the deputy head shall pay to each employee who is asked to remain until closure of the work unit and offers a resignation from the core public administration to take effect on that closure date, a sum equivalent to six months' pay payable upon the day on which the departmental/organizational operation ceases, provided the employee has not separated prematurely.\n6.5.6 The provisions of subsection 6.5.7 shall apply in relocation of work units where core public administration work units:\n- are being relocated; and\n- when the deputy head of the home department or organization decides that, in comparison to other options, it is preferable that certain employees be encouraged to stay in their jobs until the day of workplace relocation; and\n- where the employee has opted not to relocate with the function.\n6.5.7 Subject to subsection 6.5.6, the deputy head shall pay to each employee who is asked to remain until the relocation of the work unit and offers a resignation from the core public administration to take effect on the relocation date, a sum equivalent to six months' pay payable upon the day on which the departmental/organizational operation relocates, provided the employee has not separated prematurely.\n6.5.8 The provisions of subsection 6.5.9 shall apply in alternative delivery initiatives:\n- where the core public administration work units are affected by alternative delivery initiatives;\n- when the deputy head of the home department or organization decides that, compared to other options, it is preferable that certain employees be encouraged to stay in their jobs until the day of the transfer to the new employer; and\n- where the employee has not received a job offer from the new employer or has received an offer and did not accept it.\n6.5.9 Subject to subsection 6.5.8, the deputy head shall pay to each employee who is asked to remain until the transfer date and who offers a resignation from the core public administration to take effect on the transfer date, a sum equivalent to six months’ pay payable upon the transfer date, provided the employee has not separated prematurely.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 6.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-26",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Preamble",
+    "marginal_note": "Preamble",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "The administration of the provisions of this Part will be guided by the following principles:\n- consistent, fair and reasonable treatment of employees;\n- value for money and affordability; and\n- maximization of employment opportunities for employees.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-27",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.1",
+    "marginal_note": "Definitions",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "For the purposes of this Part, an alternative delivery initiative (diversification des modes d’exécution) is the transfer of any work, undertaking or business of the core public administration to any body or corporation that is a separate agency or that is outside the core public administration;\nFor the purposes of this Part, a reasonable job offer (offre d’emploi raisonnable) is an offer of employment received from a new employer in the case of a Type 1 or Type 2 transitional employment arrangement, as determined in accordance with subsection 7.2.2;\nFor the purposes of this Part, a termination of employment (licenciement de l’employé) is the termination of employment referred to in paragraph 12(1)(f) of the Financial Administration Act (FAA) .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.1",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-28",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.2",
+    "marginal_note": "General",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "Departments or organizations will, as soon as possible after the decision is made to proceed with an alternative delivery initiative (ADI), and if possible, not less than 180 days prior to the date of transfer, provide notice to the bargaining agents.\nThe notice to the bargaining agents will include: 1) the program being considered for ADI, 2) the reason for the ADI and 3) the type of approach anticipated for the initiative.\nIn cases of ADI, the parties will conduct meaningful consultation, with the respective bargaining agents, on human resource issues related to the ADI in order to provide information to the employee which will assist him/her in deciding on whether or not to accept the job offer.\nA joint WFA-ADI committee will be created for ADI and will have equal representation from the department or organization and bargaining agents. By mutual agreement, the committee may include other participants. The joint WFA-ADI committee will define the rules of conduct of the committee.\nCommercialization – In cases of commercialization where tendering will be part of the process, the members of the WFA-ADI Committee will make every reasonable effort to come to an agreement on the criteria related to human resource issues (e.g. terms and conditions of employment, pension and health care benefits, the take up number of employees), to be included in the RFP process. The committee will respect the contracting rules of the federal government.\n7.2.1 The provisions of this Part apply only in the case of alternative delivery initiatives and are in exception to other provisions of this Directive. Employees who are affected by alternative delivery initiatives and who receive job offers from the new employer shall be treated in accordance with the provisions of this Part and, only where specifically indicated will other provisions of this Directive apply to them.\n7.2.2 There are three types of transitional employment arrangements resulting from alternative delivery initiatives:\n- Type 1 Type 1 arrangements meet all of the following criteria: legislated successor rights apply. Specific conditions for successor rights applications will be determined by the labour legislation governing the new employer; the Directive on Terms and Conditions of Employment, the terms of the collective agreement referred to therein and/or the applicable compensation plan will continue to apply to unrepresented and excluded employees until modified by the new employer or by the Federal Public Sector Labour Relations and Employment Board pursuant to a successor rights application; recognition of continuous employment in the core public administration, as defined in the Directive on Terms and Conditions of Employment, for purposes of determining the employee's entitlements under the collective agreement continued due to the application of successor rights; pension arrangements according to the Statement of Pension Principles set out in Appendix A, or, in cases where the test of reasonableness set out in that Statement is not met, payment of a lump-sum to employees pursuant to subsection 7.7.3; transitional employment guarantee: a two-year minimum employment guarantee with the new employer; coverage in each of the following core benefits: health benefits, long term disability insurance (LTDI) and dental plan; short-term disability bridging: recognition of the employee's earned but unused sick leave credits up to maximum of the new employer's LTDI waiting period.\n- Type 2 Type 2 arrangements meet all of the following criteria: the average new hourly salary offered by the new employer (= rate of pay + equal pay adjustments + supervisory differential) for the group moving is 85 percent or greater of the group's current federal hourly remuneration (= pay + equal pay adjustments + supervisory differential), when the hours of work are the same; the average annual salary of the new employer (= rate of pay + equal pay adjustments + supervisory differential) for the group moving is 85 per cent or greater of federal annual remuneration (= percent or greater of federal annual remuneration (= pay + equal pay adjustments + supervisory differential), when the hours of work are different; pension arrangements according to the Statement of Pension Principles as set out in Appendix A, or in cases where the test of reasonableness set out in that Statement is not met, payment of a lump sum to employees pursuant to subsection 7.7.3; transitional employment guarantee: employment tenure equivalent to that of the permanent work force in receiving organizations or a two-year minimum employment guarantee; coverage in each area of the following core benefits: health benefits, long-term disability insurance (LTDI) and dental plan; short-term disability arrangement.\n- Type 3 A Type 3 arrangement is any alternative delivery initiative that does not meet the criteria applying in Type 1 and 2 transitional employment arrangements.\n7.2.3 For Type 1 and Type 2 transitional employment arrangements, the offer of employment from the new employer will be deemed to constitute a reasonable job offer for purposes of this Part.\n7.2.4 For Type 3 transitional employment arrangements, an offer of employment from the new employer will not be deemed to constitute a reasonable job offer for purposes of this Part.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.2",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-29",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.3",
+    "marginal_note": "Responsibilities",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.3.1 Deputy heads will be responsible for deciding, after considering the criteria set out above, which of the types applies in the case of particular alternative delivery initiative.\n7.3.2 Employees directly affected by alternative delivery initiatives are responsible for seriously considering job offers made by new employers and advising the home department or organization of their decision within the allowed period.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.3",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-30",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.4",
+    "marginal_note": "Notice of alternative delivery initiatives",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.4.1 Where alternative delivery initiatives are being undertaken, departments or organizations shall provide written notice to all employees offered employment by the new employer, giving them the opportunity to choose whether they wish to accept the offer.\n7.4.2 Following written notification, employees must indicate within a period of 60 days their intention to accept the employment offer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.4",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-31",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.5",
+    "marginal_note": "Job offers from new employers",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.5.1 Employees subject to this Directive (see Application) and who do not accept the reasonable job offer from the new employer in the case of Type 1 or 2 transitional employment arrangements will be given four months’ notice of termination of employment and their employment will be terminated at the end of that period or on a mutually agreed upon date before the end of the four month notice period except where the employee was unaware of the offer or incapable of indicating an acceptance of the offer.\n7.5.2 The deputy head may extend the notice of termination period for operational reasons, but no such extended period may end later than the date of the transfer to the new employer.\n7.5.3 Employees who do not accept a job offer from the new employer in the case of Type 3 transitional employment arrangements may be declared opting or surplus by the deputy head in accordance with the provisions of the other parts of this Directive.\n7.5.4 Employees who accept a job offer from the new employer in the case of any alternative delivery initiative will have their employment terminated on the date on which the transfer becomes effective, or on another date that may be designated by the home department or organization for operational reasons provided that this does not create a break in continuous service between the core public administration and the new employer.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.5",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-32",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.6",
+    "marginal_note": "Application of other provisions of the Directive",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.6.1 For greater certainty, the provisions of Part II, Official Notification, and Section 6.5, Retention payment, will apply in the case of an employee who refuses an offer of employment in the case of a Type 1 or 2 transitional employment arrangement. A payment under Section 6.5 may not be combined with a payment under the other section.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.6",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-33",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.7",
+    "marginal_note": "Lump-sum payments and salary top‑up allowances",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.7.1 Employees who are subject to this Directive (see Application) and who accept the offer of employment from the new employer in the case of Type 2 transitional employment arrangements will receive a sum equivalent to three months’ pay, payable upon the day on which the departmental/organizational work or function is transferred to the new employer. The home department or organization will also pay these employees an 18‑month salary top-up allowance equivalent to the difference between the remuneration applicable to their core public administration position and the salary applicable to their position with the new employer. This allowance will be paid as a lump sum, payable on the day on which the departmental/organizational work or function is transferred to the new employer.\n7.7.2 In the case of individuals who accept an offer of employment from the new employer in the case of a Type 2 arrangement whose new hourly or annual salary falls below 80 percent of their former federal hourly or annual remuneration, departments or organizations will pay an additional six months of salary top-up allowance for a total of 24 months under this subsection and subsection 7.7.1. The salary top-up allowance equivalent to the difference between the remuneration applicable to their core public administration position and the salary applicable to their position with the new employer will be paid as a lump sum payable on the day on which the departmental/organizational work or function is transferred to the new employer.\n7.7.3 Employees who accept the reasonable job offer from the successor employer in the case of a Type 1 or Type 2 transitional employment arrangement where the test of reasonableness referred to in the Statement of Pension Principles set out in Appendix A is not met, that is, where the actuarial value (cost) of the new employer's pension arrangements are less than 6.5 percent of pensionable payroll (excluding the employer's costs related to the administration of the plan) will receive a sum equivalent to three months’ pay, payable on the day on which the departmental/organizational work or function is transferred to the new employer.\n7.7.4 Employees who accept an offer of employment from the new employer in the case of Type 3 transitional employment arrangements will receive a sum equivalent to six months’ pay payable on the day on which the departmental/organizational work or function is transferred to the new employer. The home department or organization will also pay these employees a 12-month salary top-up allowance equivalent to the difference between the remuneration applicable to their core public administration position and the salary applicable to their position with the new employer. The allowance will be paid as a lump sum, payable on the day on which the departmental/organizational work or function is transferred to the new employer. The total of the lump-sum payment and the salary top-up allowance provided under this section will not exceed an amount equivalent to one year's pay.\n7.7.5 For the purposes of subsections 7.7.1, 7.7.2 and 7.7.4, the term “remuneration” includes and is limited to annual salary plus equal pay adjustments, if any, and supervisory differential, if any.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.7",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-34",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.8",
+    "marginal_note": "Reimbursement",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.8.1 An individual who receives a lump-sum payment and salary top-up allowance pursuant to subsection 7.7.1, 7.7.2, 7.7.3 or 7.7.4 and who is reappointed to that portion of the core public administration specified from time to time in Schedules I and IV to the Financial Administration Act at any point during the period covered by the total of the lump-sum payment and salary top-up allowance, if any, shall reimburse the Receiver General for Canada by an amount corresponding to the period from the effective date of reappointment to the end of the original period covered by the total of the lump-sum payment and salary top-up allowance, if any.\n7.8.2 An individual who receives a lump-sum payment pursuant to subsection 7.6.1 and, as applicable, is either reappointed to that portion of the core public administration specified from time to time in Schedules I and IV to the Financial Administration Act or hired by the new employer at any point covered by the lump-sum payment, shall reimburse the Receiver General for Canada by an amount corresponding to the period from the effective date of the reappointment or hiring to the end of the original period covered by the lump-sum payment.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.8",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-35",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "7.9",
+    "marginal_note": "Vacation leave credits and severance pay",
+    "part": "Part VII - Special Provisions Regarding Alternative Delivery Initiatives",
+    "division": "",
+    "heading": "",
+    "text": "7.9.1 Notwithstanding the provisions of the employee's collective agreement concerning vacation leave, an employee who accepts a job offer pursuant to this Part may choose not to be paid for earned but unused vacation leave credits, provided that the new employer will accept these credits.\n7.9.2 Notwithstanding the provisions of this Agreement concerning severance pay, an employee who accepts a reasonable job offer pursuant to this Part will not be paid severance pay where:\n- successor rights apply; and/or\n- in the case of a Type-2 transitional employment arrangement, when the new employer recognizes the employee’s years of continuous employment in the public service for severance pay purposes and provides severance pay entitlements similar to the employee’s severance pay entitlements at the time of the transfer.\n- However, where paragraphs (a) or (b) would apply, an employee who has a severance termination benefit entitlement under the terms of the severance pay article of their respective collective agreement shall be paid this entitlement at the time of transfer.\n7.9.3 Where:\n- the conditions set out in subsection 7.9.2 are not met;\n- the severance provisions of the collective agreement are extracted from the collective agreement, by mutual consent of both parties, prior to the date of transfer to another non-federal public sector employer;\n- the employment of an employee is terminated pursuant to the terms of subsection 7.5.1; or\n- the employment of an employee who accepts a job offer from the new employer in a Type 3 transitional employment arrangement is terminated on the transfer of the function to the new employer;\nthe employee shall be deemed, for purposes of severance pay, to be involuntarily laid off on the day on which employment in the core public administration terminates.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive, s. 7.9",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-36",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Appendix A - Statement of Pension Principles",
+    "marginal_note": "Appendix A - Statement of Pension Principles",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The new employer will have in place, or Her Majesty in Right of Canada will require the new employer to put in place, reasonable pension arrangements for transferring employees. The test of “reasonableness” will be that the actuarial value (cost) of the new employer pension arrangements will be at least 6.5 percent of pensionable payroll, which in the case of defined-benefit pension plans will be as determined by the Assessment Methodology developed by Towers Perrin for the Treasury Board, dated October 7, 1997. Where there is no reasonable pension arrangement in place on the transfer date or no written undertaking by the new employer to put such reasonable pension arrangement in place effective on the transfer date, subject to the approval of Parliament and a written undertaking by the new employer to pay the employer costs, Public Service Superannuation Act (PSSA) coverage could be provided during a transitional period of up to a year.\n2. Benefits in respect of service accrued to the point of transfer are to be fully protected.\n3. Her Majesty in Right of Canada will seek portability arrangements between the Public Service Superannuation Plan and the pension plan of the new employer where a portability arrangement does not yet exist. Furthermore, Her Majesty in Right of Canada will seek authority to permit employees the option of counting their service with the new employer for vesting and benefit thresholds under the PSSA .",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-37",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Appendix B - List of Bargaining Agents Subject to this Directive",
+    "marginal_note": "Appendix B - List of Bargaining Agents Subject to this Directive",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Association of Canadian Financial Officers\nAssociation of Justice Counsel\nCanadian Air Traffic Control Association, CATCA Unifor Local 54 54\nCanadian Association of Professional Employees\nCanadian Federal Pilots Association\nCanadian Merchant Service Guild\nCanadian Military Colleges Faculty Association\nFederal Government Dockyard Chargehands Association\nFederal Government Dockyards Trades and Labour Council (East)\nFederal Government Dockyards Trades and Labour Council (West)\nInternational Brotherhood of Electrical Workers, Local 2228\nProfessional Association of Foreign Service Officers\nUnifor, Local 2182\nUnifor, Local 87-M",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-38",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Appendix C - Transition Support Measure (TSM)",
+    "marginal_note": "Appendix C - Transition Support Measure (TSM)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Years of Service in the Public Service Transition Support Measure (TSM) (Payment in weeks' pay) 0 10 1 22 2 24 3 26 4 28 5 30 6 32 7 34 8 36 9 38 10 40 11 42 12 44 13 46 14 48 15 50 16 52 17 52 18 52 19 52 20 52 21 52 22 52 23 52 24 52 25 52 26 52 27 52 28 52 29 52 30 49 31 46 32 43 33 40 34 37 35 34 36 31 37 28 38 25 39 22 40 19 41 16 42 13 43 10 44 07 45 04\nFor indeterminate seasonal and part-time employees, the TSM will be pro-rated in the same manner as severance pay under the terms of the collective agreement.\nSeverance pay provisions of the collective agreement are in addition to the TSM.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-39",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Appendix D - Key Elements of the Work Force Adjustment Directive",
+    "marginal_note": "Appendix D - Key Elements of the Work Force Adjustment Directive",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Display full size image\nFlowchart Text Version\nWorkforce Adjustment\nDepartment/Organization decides that the services of one or more indeterminate employees will no longer be required beyond a specified date because of a lack of work, the discontinuance of a function, a relocation of a work unit or an alternative delivery initiative.\nNotification to Employer and Bargaining Agent(s)\n- Treasury Board Secretariat - Where 6 or more affected employees, not less than 4 working days prior to notifying affected employees (subsection 2.1.2).\n- National Head of each Bargaining Agent(s) - Not less than two (2) days prior to notifying affected employee (subsection 2.1.3). Consultation to continue with Bargaining Agent(s) throughout the WFA process (subsection 1.1.14).\nNotification of Affected Status (for lack of work, discontinuance of a function or alternative delivery initiative)\nAn indeterminate employee receives notification that his/her services MAY no longer be required or that the relocation of the work unit has been approved. The department or organization will review the status of each affected employee annually, or earlier, from the date of initial notification of affected status and determine whether the employee will remain on affected status or not (subsection 1.1.40).\nVoluntary Departure Programs (only applicable when DH cannot provide GRJO)\n- For less than 5 affected employees at the same group and level in the same unit the DH may establish a voluntary departure program;\n- For 5 or more affected employees the DH must establish a voluntary departure program;\n- 30 calendar days to decide to select options B, C(i) or C(ii);\n- See other requirements (subsection 6.2.3).\nOfficial Notification of WFA Status\nAn indeterminate employee receives written notification which of the 4 workforce adjustment situations applies (with a copy of the applicable Work Force Adjustment provisions) (subsection 1.1.6).\nWritten Notice of Relocation of a Work Unit\nEmployees have six months to decide if they wish to move with their position or to be treated as if they were subject to a work force adjustment situation (section 3.1).\nEmployee Decides not to Move with the Position\nDH provides GRJO or Options\nEmployee Decides to Move with the Position\nNJC Relocation Directive Applies\nSurplus with Guarantee of Reasonable Job Offer (GRJO)\nSurplus Priority Status\nEmployee receives a letter giving surplus priority rights for appointment to other positions in the Core Public Administration (CPA). Employee remains in surplus status until appointed or deployed to another indeterminate position, refuses a reasonable job offer, is laid-off or chooses to resign.\nEmployee Accepts RJO\n- If appointment to a lower level position, salary protected until appointed or deployed to a position with a maximum rate of pay equal to or higher than that of the surplus position;\n- Also if to a lower level, a Reinstatement Priority for reappointment to a former level;\n- If needed, retraining is provided (Part IV).\nEmployee Refuses RJO\n- Laid-off but no sooner than 6 months from beginning of surplus period;\n- 1 month lay-off notice required;\n- Lay-off priority for 1 year;\n- Severance pay at lay-off rate;\n- No access to lump-sum amounts nor pension waiver.\nOpting Employee - No Guarantee of a Reasonable Job Offer (no GRJO)\nOpting Employee\n- Employee receives a letter from the DH and has 120 days to choose between Options A, B or C (subsection 6.4.1);\n- Employee must choose one of the 3 options and cannot change it once it is submitted in writing;\n- If employee fails to select an option, Option A is deemed to be the selected option;\n- The employee is ineligible for Option B or C if RJO which does not require relocation is made during the opting period and prior to the receipt of the employee's written choice.\nAlternation Program\n- Employee may participate in an Alternation Program during the 120-day opting period or during 12 month Option A surplus period;\n- Employee can only select Option B or C(i);\n- If alternation is during Surplus A period, alternate's TSM will be reduced by 1 week for each completed week between beginning of employee surplus period and date of alternation.\nOption A - 12-Month Surplus Period in which to secure a Reasonable Job Offer (RJO\n(may extend by remainder of 120-day opting period)\nOption B - Transition Support Measure (TSM)\nCash payment based on employee's years of service in the Public Service.\nOption C - Education Allowance\nCash payment equivalent to the TSM plus reimbursement of up to $17,000 for receipted expenses for tuition fees, costs of books, and relevant equipment.\nSurplus Priority Status\nEmployee receives a letter giving him/her surplus priority rights for appointment to other positions in the Core Public Administration (CPA).\n- 12 month time limit to find RJO;\n- Pension Waiver if 55-59 years of age with at least 10 years of service (not having received an RJO and is laid-off);\n- Pay in lieu of unfulfilled surplus period may be authorized to a surplus employee who offers to resign before the end of the 12 month surplus period;\n- The lump-sum payment is equal to the surplus regular pay for the balance of the surplus period, up to a maximum of 6 months;\n- The amount cannot exceed the maximum that would have been received under Option B;\n- Employee's work must be discontinued on resignation date;\n- Employee is ineligible for pay in lieu if an RJO has been refused during the surplus period;\n- Considered laid off for severance pay.\nEmployee Accepts RJO\n- If applicable, eligible for retraining, salary protection or reinstatement priority rights;\n- If appointment to a lower level position, salary protected until appointed or deployed to a position with a maximum rate of pay equal to or higher than that of the surplus position;\n- Also if to a lower level, a Reinstatement Priority for reappointment to a former level;\n- If needed, retraining is provided (Part IV).\nEmployee Refuses RJO\n- Laid-off but not sooner than 6 months from beginning of surplus period;\n- 1 month lay-off notice required;\n- Lay-off priority for 1 year;\n- Severance pay at lay-off rate;\n- No access to lump-sum amounts nor pension waiver.\nNo RJO received within 12 month surplus period\n- Lay-off notice at least 1 month before the scheduled lay-off date;\n- Lay-off priority rights for appointment to positions in the CPA for 1 year following lay-off date;\n- If applicable, eligible for retraining, salary protection or reinstatement priority entitlements.\nEmployee Resigns - Option B or C(i)\n- Lump-sum amount(s). The cash amount ranges from 4 to 52 weeks' salary (see WFAD). Individuals with 16-29 years of service get maximum amount;\n- Considered laid off for severance pay purposes. Management establishes departure date;\n- Cannot be combined with any other payment under the WFAD;\n- Entitled to $1,200 for financial and job placement counselling services (subsection 6.4.6). Relinquishes any priority entitlements for reappointment;\n- Pension Waiver if 55-59 years of age with at least 10 years of service (not in receipt of an RJO and is laid-off). (applies to Option B only).\nC(ii) - Employee requests leave without pay (LWOP) for a maximum of 2 years\n- Delay departure date and go on LWOP while attending learning institution. Note: Proof of registration required within 12 months of starting LWOP, otherwise deemed to have resigned from the core public administration and considered laid-off for severance pay purposes;\n- Can continue to be a member of benefit plans by paying both the employer and employee's share to the plans and to the PS Superannuation Plan;\n- At the end of the 2 years, the employee is laid off unless alternate employment is found;\n- 12 month lay-off priority status.",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-40",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Appendix E - Alternative Service Delivery Initiative (ADI) Process",
+    "marginal_note": "Appendix E - Alternative Service Delivery Initiative (ADI) Process",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The flowchart serves as an information guide only.\nDeputy Head Approval Notice to Bargaining Agents (180 days prior) Establishment of Joint WFA - ADI Committee ADI Decision (Type 1, 2 or 3) Notification to Bargaining Agents Notification to Employees (60 days prior to Transfer) Type 1 Type 2 Type 3 ADI Type 1 Legislation determines successor rights (maintenance of bargaining agent, collective agreement) Reasonable job offer (RJO) from new employer Continuous employment in CPA recognized Pension arrangements (see Appendix A) Core benefits offered: health benefits, long‑term disability and dental plan Transfer of sick leave credits up to maximum qualifying period for new employer’s long‑term disability insurance 2‑year employment guarantee by new employer 60 days to Consider Job Offer Accepts RJO 3 months’ lump sum if pension criteria not met If new employer recognizes years of service for severance pay purposes: CPA portion paid out at time of transfer if employee is entitled under his/her collective agreement. Option to carry over unused annual leave credits (new employer must agree) Termination on date of transfer or other date for operational reasons Refuses RJO Official notification to TBS and Bargaining agents Retention payment can be considered 4 months’ termination notice (termination date no later than date of transfer) Priority entitlement : Deemed laid-off for the purpose of the Public Service Employment Act Severance pay as per collective agreement if applicable ADI Type 2 Reasonable job offer (RJO) New average salary of group of employees between 85% and 100% of current average salary Pension arrangements (see Appendix A) Health benefits, long-term disability and dental plan Short‑term disability insurance arrangement 2‑year employment guarantee by new employer 60 days to Consider Job Offer Accepts RJO 3 months’ lump sum + 18 months’ salary top‑up 6 months’ top‑up if salary less than 80% 3 months’ lump sum if pension criteria not met If new employer recognizes years of service for severance pay purposes: CPA portion paid out at time of transfer if employee is entitled under his/her collective agreement. Option to carry over unused annual leave credits (new employer must agree) Termination on date of transfer or other date for operational reasons Refuses RJO Official notification to TBS and bargaining agents Retention payment can be considered 4 months’ termination notice (termination date no later than transfer date to new employer) Priority entitlement: Deemed laid-off for the purpose of the Public Service Employment Act Severance pay as per collective agreement if applicable ADI Type 3 Not considered a reasonable job offer Criteria of Type 1 or Type 2 not met (ex. new average salary for group is less than 85% of current group average) 60 days to Consider Job Offer Accepts Offer 6 months’ lump sum Severance pay as per collective agreement Option to carry over unused annual leave credits (new employer must agree) Termination on date of transfer or other date for operational reasons Refuses Offer 4 months’ termination notice (end date no later than transfer date) Declared opting or surplus with a GRJO Priority entitlements (surplus/laid off as applicable) Severance pay at layoff rate as per collective agreement",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  },
+  {
+    "id": "directive-d12-41",
+    "doc_type": "directive",
+    "act_code": "d12",
+    "act_short": "Work Force Adjustment Directive",
+    "act_name": "NJC Work Force Adjustment Directive",
+    "section": "Appendix F - Role of PSC in Administering Surplus and Lay-off Priority Entitlements",
+    "marginal_note": "Appendix F - Role of PSC in Administering Surplus and Lay-off Priority Entitlements",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The PSC will refer surplus employees and laid-off persons to positions, in all departments, organizations and agencies governed by the PSEA, for which they are potentially qualified for the essential qualifications, unless the individuals have advised the PSC and their home departments or organizations in writing that they are not available for appointment. The PSC will further ensure that entitlements are respected and that priority persons are fairly and properly assessed.\n2. The PSC, acting in accordance with the Privacy Act, will provide the Treasury Board Secretariat with information related to the administration of priority entitlements which may reflect on departments’ or organizations’ and agencies’ level of compliance with this Directive.\n3. The PSC will provide surplus and laid-off persons with information on their priority entitlements.\n4. The PSC will, in accordance with the Privacy Act, provide information to bargaining agents on the numbers and status of their members who are in the Priority Information Management System and, on a service-wide basis, through reports to the National Joint Council’s Work Force Adjustment Committee.\n5. The PSC will ensure that a reinstatement priority is given to all employees who are appointed to a position at a lower level.\n6. The PSC will, in accordance with the Privacy Act, provide information to the Employer, departments or organizations and/or bargaining agents on referrals of surplus employees and laid-off persons in order to ensure that the priority entitlements are respected.\nPublic Service Commission \"Guide on Priority Entitlements\": https://www.canada.ca/en/public-service-commission/services/information-priority-administration/public-service-commission-guide-priority-administration.html",
+    "history": "",
+    "last_amended": "",
+    "current_to": "January 1, 2019",
+    "citation": "Work Force Adjustment Directive",
+    "source_url": "https://www.njc-cnm.gc.ca/directive/d12/en"
+  }
+]
\ No newline at end of file
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@@ -0,0 +1,33662 @@
+[
+  {
+    "id": "dmemo-D1-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-2-1",
+    "marginal_note": "Plain language summary",
+    "part": "Special Services",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers or exporters of commercial goods.\nKey content: This memorandum outlines the conditions under which special services can be provided, and the charges that are applicable thereon.\nKeywords: Commercial goods, importer, exporter, broker, charges, payment, hours of service.",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D1-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-2-1",
+    "marginal_note": "Updates to this D-memo",
+    "part": "Special Services",
+    "division": "",
+    "heading": "",
+    "text": "1. Revisions made to this memorandum are the result of the Government of Canada Paper Burden Reduction Initiative and the Canada Border Services parallel Business Simplification Initiative.\n2. Please make note that the Special Services (Customs) Regulations included in this update are the current Regulations available on the Justice Canada Website. These Regulations have not been revised.\n3. This memorandum reflects fee amounts as they are set out in the regulations available on the Justice Laws Website. However, please note that the text of Acts and regulations on the Justice Laws Website do not reflect updated fee amounts resulting from automatic adjustments pursuant to certain Acts or regulations, such as the Service Fees Act . For specific information on updated fee amounts, please refer to the Corporate Documents section of the CBSA's website, under the heading “Fees reports.”",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D1-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-2-1",
+    "marginal_note": "Guidelines",
+    "part": "Special Services",
+    "division": "",
+    "heading": "",
+    "text": "Special Services (Customs) Regulations\nSOR/86-1012\nCustoms Act\nSpecial Services (Customs) Regulations\nRegulations Respecting Special Customs Services\nShort Title\n1. These Regulations may be cited as the Special Services (Customs) Regulations .\nInterpretation\n2. In these Regulations, \"chief officer of customs\", with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place. ( agent en chef des douanes )\nSpecial Services\n3. (1) Subject to subsection (2), the following services performed by an officer at the request of a person in charge of imported goods or goods destined for exportation shall be considered to be special services:\n- (a) any services performed outside the hours fixed by the Deputy Minister for the performance of that service;\n- (b) any service performed in a place outside the area served by a customs office; or\n- (c) any service performed outside the ordinary course of the officer's duties.\n(2) The following services performed by an officer are not special services:\n- (a) the examination of or acceptance of reports in respect of a military conveyance, unless that conveyance is being used in a commercial operation;\n- (b) the release of human remains;\n- (c) the release of perishable goods needed for the preservation of human life or health; and\n- (d) the release of non-perishable goods urgently needed for the preservation of human life or health.\nSpecial Services Charges\n4. Every person for whom a special service is performed by an officer other than an officer referred to in section 5 shall pay $25 for the performance of that service.\n5. (1) Where an officer is called in on duty to perform a special service for a person, that person shall pay\n- (a) $54 for the first two hours or portion thereof spent in the performance of that service; and\n- (b) $27 for each additional hour or portion thereof spent in the performance of that service.\n(2) No charge is payable for the time spent by an officer referred to in subsection (1) on meals and rest.\n(3) Where more than one officer referred to in subsection (1) is required to perform a special service, the chargeable time in respect of that service shall be the aggregate of the time spent by all those officers in the performance of that service.\nTransportation, Accommodation and Meals\n[SOR/95-200, s. 1(F)]\n6. (1) Subject to subsections (2) to (4), where a special service is to be performed by an officer, the person requesting that service shall provide the officer with such transportation, accommodation and meals as may be required for that officer to perform that service.\n(2) For the purposes of subsection (1), the transportation, accommodation and meals provided shall be comparable in quality to those that would otherwise be authorized by the Treasury Board Travel Directive in effect at the time that the special service is provided.\n(3) Where a person requesting a special service does not provide an officer with accommodation, meals or transportation and the officer is required to obtain accommodation, meals or commercial transportation, the person requesting the special service shall pay, in respect thereof, an amount based on the rates and allowances set out in the Treasury Board Travel Directive in effect at the time that the special service is provided.\n(4) Where a person requesting a special service does not provide an officer with transportation and the officer is required to use a privately owned conveyance, or a conveyance owned or leased by the Government of Canada, the person requesting the service shall pay, in respect of the use of that conveyance, the greater of\n- (a) an amount based on the allowances for the use of privately owned conveyances that are set out in the Treasury Board Travel Directive in effect at the time that the special service is provided; and\n- (b) five dollars. SOR/95-200, s. 2.\nSecurity\n7. (1) Where the chief officer of customs for the place or area in which a special service is to be performed is of the opinion that security is required to guarantee the payment of charges incurred in providing that service, the person requesting that service shall deposit with the chief officer of customs security in an amount equal to the total charges to be incurred as estimated by the chief officer of customs.\n(2) The security deposited under subsection (1) shall be in the form of\n- (a) cash;\n- (b) a certified cheque;\n- (c) a transferable bond issued by the Government of Canada; or\n- (d) a bond issued by (i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada, (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act , (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l'assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established, (iv) a credit union as defined in subsection 137(6) of the Income Tax Act , or (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province. SOR/91-274; SOR/2001-197, s. 1.",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D1-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Special Services",
+    "division": "",
+    "heading": "",
+    "text": "Hours of Service Prescribed by the President\n1. The Canada Border Service Agency (CBSA) provides authorized service Monday through Friday, exclusive of statutory holidays to approximately 1200 locations nationally. The hours of operation are available by visiting the directory of CBSA offices located on the CBSA website at www.cbsa.gc.ca .\nNote : For the purpose of this memorandum, Remembrance Day, and when falling on a four day weekend, Easter Monday and Boxing Day, are not considered statutory holidays.\n2. The President has named 24 commercial locations as Designated Commercial Offices ( DCO ). Commercial services are provided at these locations 24 hours a day, 7 days a week without the imposition of special service charges as specified in the requirements prescribed under section 3 of the Regulations. A list of the DCO 's is available by visiting the directory of CBSA offices located at: www.cbsa.gc.ca .\nRelease of Commercial Goods\n3. Effective April 1, 2008 , release requests for commercial goods must be transmitted to the CBSA using an Electronic Data Interchange ( EDI ) service option, unless otherwise specified, in accordance with CBSA policy. EDI is offered 24 hours a day, seven days a week without the imposition of special service charges.\n4. The submission of a paper release request will require special service charges when service is requested at a specific location outside of the hours listed on the directory of offices unless the goods fall under section 3(2) of the Regulations.\n5. All procedures for the release of goods are listed in Memorandum D17-1-4, Release of Commercial Goods .\n6. All highway border offices will review release requests of commercial shipments between the hours of midnight and 0800, 365 days a year upon payment of the special service charge prescribed in sections 4 and 5 of the Regulations\n7. Highway Sufferance Warehouse hours are reflective of the CBSA servicing site also referred to as the Hub and are listed on the directory of CBSA offices. Shipments will be released between the hours of 1700 and midnight, Monday through Friday, and the hours of 0800 and midnight, Saturday, Sunday and Statutory holidays without the imposition of special service charges provided the conditions described for release procedures in paragraph 3 of this memorandum are met, and that the estimated time of arrival of the shipment or the estimated time for which release is requested is shown on the release documents presented under paragraph 3 of this memorandum.\n8. Subject to the availability of qualified officers, all highway sufferance warehouses will process release documentation of commercial shipments between the hours of midnight and 0800, 365 days a year, upon payment of the special service charge prescribed in section 5 of the Regulations.\n9. The authorized hours of service prescribed by the President at CBSA offices for the acceptance of reports from operators of aircraft, trains, vessels and motor vehicles and the manifesting of goods conveyed thereon is the time between the commencement of the first authorized shift and the termination of the final authorized shift at any particular release point.\n10. The President may amend these hours of service when required.\n11. The President has directed that:\n- (a) The authorized hours of service for release of the following classes of goods are those hours an officer is on duty at the release point concerned on an authorized shift. (i) goods classified under classification number 9810.00.00.00; (ii) commercial items regardless of value that accompany the traveller and qualify for admission under temporary importation Y38 or A.T.A. Carnet procedures; and (iii) personal baggage of a traveller.\n- (b) The authorized hours of service for the release of the following goods shall be any time that release is requested: (i) human remains; (ii) perishable goods needed for the preservation of human life or health such as blood plasma and human organs; and (iii) non-perishable goods such as medical equipment for specified emergencies urgently needed for the preservation of human life or health.\n- (c) The authorized hours of service for the processing of release documentation of goods qualifying for \"the extended release privileges\" as outlined in the Appendix A to this memorandum, shall be those hours an officer is on duty on an authorized shift at the release point concerned provided that documentation presented meets the Release on Minimum Documentation ( RMD ) requirements in accordance with the CBSA policy on submitting paper release requests.\nTransportation Fees, Billing and Miscellaneous Provisions\n12. Where any service is given for which transportation fees are payable and the party accommodated does not provide the officer's transportation, the officer may use a taxi, his personal automobile or other acceptable means of transportation.\n13. Where the officer uses his privately owned vehicle on authorized government business travel transportation fees will be subject to a minimum charge of $5.00, at the rates identified in the Treasury Board of Canada Secretariat Travel Rates directives. The rates are payable in cents per kilometre and can be found by visiting: www.tbs.gc.ca .\n14. Special services charges and transportation fees shall be paid at the time the service is rendered except where billing privileges have been extended to customs brokers, regular importers/owners and transportation companies. An official receipt on form K21, Cash Receipt , shall be issued covering such payment. In the case of companies with billing privileges, payments shall be made to the office that controls the account.\n15. Failure to pay a special service charge within 15 days of the date of the billing statement will result in denial of future requests for special services.\n16. Postal branches and Canada border services offices not processing international traffic will be closed on all statutory holidays. When a statutory holiday falls on a weekend, the day designated as the holiday in lieu thereof will be considered the statutory holiday.\n17. In the case of authorized hours at airports, seaports and highway border offices for the acceptance of reports and the manifesting of cargo, hours of service will be based primarily on the traffic volume but other facilities available in the immediate area will also be taken into consideration. Therefore, the authorized hours of service will be those hours when a shift is on duty to give service at that particular point.\n18. Special services charges will be assessed at all times where service is provided beyond the jurisdiction of a CBSA office. In such a case the party accommodated shall also provide or pay for the officer's transportation and accommodation. For the purposes of these provisions \"jurisdiction of a CBSA office\" means the area encompassing the release points, sufferance and bonded warehouses as well as passenger handling facilities which are normally serviced by the CBSA office.\nAssessment of Special Services Charges\nNote : For specific information on fee amounts, please refer to the Corporate Documents section of the CBSA's website, under the heading “Fees reports”.\n19. Sections 4 and 5 of the Regulations provide that the amount of special services fee to be charged is dependant on whether the officer performing the special service is on duty on an authorized shift. In the event a service is provided under the conditions prescribed in section 4 of the Regulations, but the border services officer continues to perform a service after the termination of the authorized shift, the provisions of section 5 of the Regulations will apply to that portion of the service provided after the end of the authorized shift.\n20. Subsection 5(3) of the Special Services Regulations provides that the aggregate of the time spent by all officers engaged in providing a special service prescribed in subsection 5(1) of the Regulations shall be calculated to determine the amount to be charged. For example, if two officers each work one and one-half hours, the person accommodated will be charged for three hours service. If two officers on an authorized shift perform a service, the person accommodated will be charged the rate prescribed in section 4 of the Regulations.\n21. Where a service is provided for a party under the conditions prescribed in paragraph 5(1)( a) of the Regulations, the party is entitled to subsequent service at that release point or station during the initial two hour period without further assessment. If additional service is requested during the next consecutive hour following the initial two hour period, a charge for one hour will be assessed for service given during this third consecutive hour. Where there is a lapse of one hour between the initial two hour period and the next service given, the latter service is subject to the conditions of paragraph 5(1)( a) of the Regulations. If a meal period is taken by the officer during a special service assignment, that period will be excluded from the time charged to the party accommodated. That is, if an assignment begins at 11:00 a.m. with a lunch period of one hour at 12:00 noon, the two hour period will be extended to 2:00 p.m.\n22. In any case where more than one special service prescribed in section 4 of the Regulations is provided to one party during one call, the special service charge will be assessed as if only one service were provided. Where more than one party is accommodated, a separate charge will be assessed against each party. For example, if a broker requests release of several shipments consigned to various importers/owners, a separate charge will be assessed against each importer/owner.\n23. In any case where more than one special service prescribed in paragraph 5(1) of the Regulations is provided to one party during one call, the special services charge will be assessed as if only one service were provided but the total time spent in performing the services will be calculated in determining the amount to be charged. Where more than one party is accommodated, a separate charge will be assessed against each party. For example, if a broker requests \"after hours\" release of several shipments consigned to various importers/owners, a separate minimum charge will be assessed against each importer/owner. There are two exceptions to this practice and these are outlined in the two following paragraphs.\n24. In the case of several \"part-load\" shipments of fresh fruit or vegetables contained in one rail car or highway vehicle consigned to various consignees who have deposited security for release prior to payment, special services charges will be assessed as if all the shipments, which are cleared by one broker or agent, were consigned to one importer/owner. It will be the responsibility of the broker or agent to prorate the assessment among the consignees concerned. While a railway agent or motor vehicle operator may request such releases for the convenience of their respective companies, final accounting documents must be presented by the importer/owner or his authorized agent and the charges for the release will be assessed against the transportation company. Where two or more importers/owners or agents effect release of part-loads of a rail car, truck or trailer, each person shall be assessed the service charge prescribed in paragraph 5(1)( a) or section 4 of the Regulations.\nNote : This procedure is limited to fresh fruit and vegetables and is due to peculiarities in the marketing practices relating to these commodities.\n25. The second exception relates to the release of goods for display at conventions or exhibitions, which are classified under tariff item 9993.00.00.00 In these instances, a licensed customs broker or a delegated person may obtain release of any number of consignments for one convention or exhibition on payment of one assessment prescribed by paragraph 5(1)( a) or section 4 of the Regulations, provided proper authority from all consignees is obtained. Refer to Memorandum D8-1-2, International Events and Convention Services Program (IECSP) for additional information.\n26. In cases of convoy duty within or beyond the jurisdiction of a CBSA office as well as all other duties outside this jurisdiction, if an officer on an authorized shift is not available to perform the service, the party accommodated must pay special services charges as prescribed in subsection 5(1) of the Regulations for the actual time spent in performing the special services or convoy duty and the travelling time of the officer to and from his station or residence. Furthermore, all meals and accommodation costs incurred by the officer shall be provided or paid for by the party accommodated. Should the border service officer's return be delayed through unforeseen circumstances such as bad weather or vehicle breakdown, the resultant layover period will not be subject to special services charges. To clarify the determination of hours to be charged in such instances the following is an example:\nAn officer assumes convoy duty or proceeds on an assignment beyond the jurisdiction of the customs office at 8:00 a.m., April 5.\nApril 5 – actual time spent travelling and at work\n8:00 a.m. – 6:00 p.m. – 10 hours\nReturned to customs office – April 6 – Travelling time 8:00 a.m. to 10:00 a.m. – 2 hours\nNumber of hours subject to special services charge – 12 hours\n27. If an officer on an authorized shift is available to perform the services described in paragraph 25 above, the party accommodated must pay special services charges as prescribed in section 4 of the Regulations.\n28. Special services charges will be assessed for service requested at an importer's/owner's premises to supervise the marking, examination, exportation or destruction of goods or other similar matters. The party accommodated will also be responsible for the transportation and any other expenses incurred by an officer. When such duties are performed on CBSA premises or at a sufferance warehouse, special services charges will only apply if it is necessary to assign an officer for the specific purpose of supervising the operation. If the officer can perform the function in conjunction with his regular assignment, charges will not be assessed.\n29. The regional chief officer may authorize service at private roads for the importation of logs provided proper and adequate accommodation is provided for the officer and special services charges are paid. Where such service is requested at private international roads that can be considered as \"dead end\" in that they are only used for logging operations, the regional chief officer may authorize service on a \"spot check\" basis. Such service is conditional upon the operator assuming full responsibility for his crews and upon payment of special services and transportation charges.\n30. The provision of special services under the Special Services (Customs) Regulations is generally not subject to either the goods and services tax ( GST ) or the harmonized sales tax ( HST ) in the participating provinces of New Brunswick, Newfoundland and Labrador, and Nova Scotia because in most cases the services are exempt under Schedule V to the Excise Tax Act . GST or HST may apply to special services performed under paragraph 3(1)( c) of the Special Services (Customs) Regulations where that service does not directly relate to an exempt service such as the CBSA clearance function.\nCustoms Bonded Warehouses\n31. Where a border services officer's attendance is required at a customs bonded warehouse ( CBW ), special services charges are to be assessed. Charges shall not be assessed for visits to CBW solely for audit purposes since such audits are for departmental control rather than for the benefit of the CBW operator.\n32. In as much as goods may be removed from ships stores warehouses servicing vessels without CBSA supervision, the warehouse keeper may arrange for delivery directly to the vessel. Where the services of a border services officer are required to place the goods under seal on board the vessel beyond authorized hours, special services charges will be assessed, and the party accommodated will also provide or pay for the border services officer's transportation. Charges are not to be assessed for service to an individually owned and operated fishing vessel. However, transportation charges are applicable when the service is given outside authorized hours or beyond the jurisdiction of the CBSA office.\n33. In the case of ships stores warehouses servicing aircraft, special services charges shall be assessed for supervision of the delivery into and removal from the warehouse. An additional charge is not to be assessed for supervising the loading of the stores onto an aircraft at any time.\nOperators of Aircraft, Trains, Vessels and Motor Vehicles\n34. Where service is requested for the inward or outward clearance of an aircraft, train, vessel or motor vehicle at a time when an authorized shift is not scheduled, special services charges will be assessed against the carrier. The assessment will be calculated by determining the total person hours utilized in clearing the aircraft, vessel, vehicle or train, the processing of the cargo, passengers and their baggage and all other services pertaining to the clearance. The carrier will also provide or pay for the transportation of all officers engaged in furnishing the service.\n35. Ordinarily, special services will be rendered only when the CBSA is satisfied as to the urgent nature of the situation. This restriction will not apply in the case of after hours service to pleasure craft. Service to this type of traffic will be given only upon request and on payment of special services charges as per CBSA policies.\nEffects of Settlers, Summer Settlers and Returning Residents\n36. Special services charges shall not be assessed for the examination of the effects of settlers, seasonal residents, returning residents or bequeathed effects during authorized hours at a destination within the jurisdiction of a CBSA office. The release of such effects at inland CBSA offices is subject to the conditions described in paragraphs 3 to 7 of this memorandum. Where examination and release must be made outside the jurisdiction of a CBSA office, charges are applicable at all times. In all such cases, the party accommodated shall provide or pay for the transportation of the border services officer checking the goods being unloaded.\n37. Settlers, seasonal residents, returning residents and bequeathed effects may be cleared at CBSA offices without assessment of special services charges at any time a border services officer is on duty on an authorized shift, except where the effects are transported by an approved carrier. Where clearance is given outside authorized hours, the accounting document will be numbered in accordance with the traffic office series.\nMilitary and Federal Government Aircraft, Vehicles and Vessels\n38. Paragraph 3(2)( a) of the Regulations provides that special services do not include the examination or documentation at any time of military aircraft, vessels or motor vehicles. This provision applies to all federal government aircraft, vessels and vehicles whether or not they are operated by the Department of National Defence, and to Canadian and foreign conveyances. Examination and documentation will be provided on request, and will not be considered as a special service. Transportation costs will not be assessed.\nNote : Special services charges including transportation costs will apply where the aircraft, vessel or vehicle is being used in a commercial operation, i.e., leased or rented to non-governmental sources for commercial purposes.\n39. Under a reciprocal agreement between the United States Air Force and the Canadian Forces, the latter service has agreed to pay the CBSA charges incurred in connection with the clearance of aircraft operated by either service. Special services charges and transportation costs will not apply, unless the activity involves a commercial operation.",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D1-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-2-1",
+    "marginal_note": "Appendix A",
+    "part": "Special Services",
+    "division": "",
+    "heading": "",
+    "text": "Extended Release Privileges\n1. Goods in any of the following categories may be released under the conditions outlined in paragraph 11( c) of this memorandum at the discretion of a border services officer without the imposition of a special service charge.\n2. Importers/owners or brokers are not required to make a written application to request extended release privileges prior to/or at the time of importation of the goods. However, an importer/owner or broker may make a written request to the regional director general concerned if there is any doubt that the commodity qualifies for after hours release without special services charges.\n3. An importer/owner or broker who has been granted extended release privileges for a certain commodity in one region, but has been refused extended release privileges for the same commodity in another region, may make representation to the following address:\nCanada Border Services Agency Admissibility Branch Border and Compliance Program Directorate Ottawa, Ontario K1A 0L8\nAttention: Manager, Release Programs and Commercial Direction\nThe decision rendered by Release Programs and Commercial Direction Division will be transmitted to all CBSA regions and will be binding.\nCategories:\n- (a) Time Sensitive : Goods that lose their value or principal utility if not used within an imminent time frame, e.g., newspapers, tape recordings and exposed film for news broadcasts, printing plates, etc.\n- (b) Perishable Goods : Goods which are subject to speedy decay and spoilage, e.g., live animals, fresh or frozen meat, fish, fruits and vegetables, flowers, dairy products, human plasma, etc.\n- (c) Hazardous Goods : Goods that represent a potential safety risk, e.g., radioactive materials, liquid gas, explosives, caustic substances, etc.\n- (d) Bulk : (1) A homogeneous shipment of one commodity that is loose (not individually packaged) or in mass (indefinite shape) and generally must be shovelled, blown, pumped, scooped or forked in handling, e.g., sand, lumber, poles, coal, gravel, salt, scrap, cement, fertilizer, etc. (2) Goods that would otherwise qualify under (d) (1), but are unitized by bagging, boxing, palletizing, strapping, spooling, etc.\n- (e) Precious Goods : Goods which, for security reasons, require quick release when they arrive in Canada, e.g., gold ingots, diamonds, original works of art, etc.\n- (f) Parts : Parts required for the repair of vehicles, aircraft, watercraft, machinery and other equipment, e.g., parts for automobiles, computers, agricultural equipment, etc. Extended release privileges will apply only in cases where delays in release would cause financial hardships, and will not apply to normal importations of inventory stock or production parts.\n- (g) Aircraft, Vehicle and Vessel Emergency Repairs : Repairs which resulted from an unforeseen contingency that occurred outside of Canada and were necessary to enable the safe return of the conveyance to Canada.\n- (h) Special : (1) Reusable containers, racks, bins, pallets, etc., eligible for entry under classification numbers 9813.00.00.10 and 9814.00.00.10. (2) Production and Service goods imported by General Motors of Canada Limited, Ford Motor Company of Canada Limited, and Chrysler Canada Limited. (3) Alcoholic beverages imported by provincial liquor control boards.",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D1-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-2-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-2-1",
+    "marginal_note": "References",
+    "part": "Special Services",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Act , paragraphs 164(1)(i), section 166 and 167\nRelated D memoranda\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D8-1-2: International Events and Convention Services Program ( IECSP )\nSuperseded memoranda D\nD1-2-1, dated January 1, 1988\nIssuing Office\nLicensing, Export and Accounting Policy Division",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D1-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-3-1",
+    "marginal_note": "Legislation",
+    "part": "Fees for Information and Records",
+    "division": "",
+    "heading": "",
+    "text": "Regulations Prescribing the Circumstances in Which Fees may be Charged for Making or Certifying Copies of Records Pursuant to Section 107 of the Customs Act and the amount of Such Fees\nShort Title\n1. These Regulations may be cited as the Fees for Records Regulations.\nInterpretation\n2. In these Regulations,\n\"Act\" means the Customs Act (Loi); \"Record\" means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device.\nApplication\n3. The fees referred to in sections 4 and 5 are the fees payable by persons from whom any record is obtained for the purposes of the Act, or on behalf of whom any record is given to an officer for the purposes of the Act, and for whom a service referred to in those sections is provided by an officer under section 107 of the Act.\nFees\n4.(1) A person referred to in section 3 who requests that a copy of a record be made shall pay\n- (a) an application fee of $5.00 at the time the request is made; and\n- (b) where applicable, a fee for reproduction of a record or part thereof to be calculated in accordance with the following: (i) for photocopying a page, $0.20 per page, (ii) for microfiche duplication (non-silver), $0.40 per fiche, (iii) for 16 mm microfilm duplication (non-silver), $12.00 per 30.5 m roll, (iv) for 35 mm microfilm duplication (non-silver), $14.00 per 30.5 m roll, (v) for microform to paper duplication, $0.25 per page, and (vi) for magnetic tape-to-tape duplication, $25.00 per 731.5 m reel.\n(2) Where the record in respect of which a request is made pursuant to subsection (1) is a non-computerized record, an officer may require, in addition to the application fee prescribed by paragraph (1) (a) , payment of a fee in the amount of $2.50 per person for each quarter hour in excess of five hours that is spent by the person on searching for the record and on preparation.\n(3) Where a copy of the record in respect of which a request is made pursuant to subsection (1) is produced from a machine readable record, an officer may require, in addition to any other fees prescribed in this section, payment of a fee for the cost of production and programming calculated in accordance with the following:\n- (a) $16.50 per minute for the cost of the central processor and all locally attached devices; and\n- (b) $5.00 per person for each quarter hour that is spent by that person on programming a computer.\n5. A person referred to in section 3 who requests that a record be certified shall pay an application fee of $5.00 unless that person has paid an application fee pursuant to paragraph 4(1) (a) .",
+    "history": "",
+    "last_amended": "2012-08-14",
+    "current_to": "2012-08-14",
+    "citation": "Memorandum D1-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-3-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Fees for Information and Records",
+    "division": "",
+    "heading": "",
+    "text": "Principles\n1. In no case will a person other than the importer, exporter, or authorized agent be provided with copies of customs records or be allowed to inspect records on file with Canada Border Services Agency ( CBSA ).\n2. A broker will not be permitted to inspect a record, or obtain copies of a record, which they did not prepare or file with the CBSA in the first instance, without the prior written consent of the importer or exporter. An importer, exporter, broker, or authorized agent will not, under any circumstance, be provided with copies of customs records that were not submitted as part of the original accounting, exporting, or adjustment package.\n3. A transportation company will only be allowed access to transportation records in cases where it is the recognized carrier on record. Transportation companies are not exempted from payment of fees, irrespective of the fact that the copies are for their official use.\nProcedures\n4. Applications for inspection, reproduction, or certification of customs records are to be made in writing to the CBSA and two copies provided in order to meet records and reproduction control requirements.\n5. Goods and Services Tax ( GST ) or Harmonized Sales Tax ( HST ) will apply on all requests for search, reproduction, and certification of records. For requests presented in the provinces of Nova Scotia, New Brunswick, and Newfoundland, HST will be applicable instead of GST.\n6. All requests must be accompanied by the $5.00 application fee and the appropriate GST or HST, in Canadian funds, prior to any search, reproduction, or certification of records taking place.\n7. Immediately upon receipt, letters of request are to be date stamped and numbered consecutively from a series maintained exclusively for that purpose, beginning with number 1 and each fiscal year.\n8. If the record is not on file, the application shall be noted accordingly, one copy placed on the closed file and the remaining copy returned to the applicant indicating that no responsive records were on file. In such cases, the $5.00 application fee and the appropriate GST or HST will not be refunded. If the record is on file, the package will be reviewed and only the records originally presented to the CBSA will be photocopied and provided to the applicant.\n9. Form K23, Invoice , will be the invoice of the fees assessed and shall bear reference to the application number. Form K21, Cash Receipt , will be the receipt for the monies paid.\n10. If domestic goods delivered as ships' stores are subject to a GST or HST refund, the vendor is entitled to an extra copy of form K36A, Ship's Stores Declaration and Clearance Certificate , without charge, at the time of execution. If subsequent requests for copies are received, the applicable fees for search, inspection, reproduction, or certification will be assessed.\nForm C10, Landing Certificate\n11. Form C10, Landing Certificate , whether an original or a copy, is regarded as a complete record. The application fee will be charged regardless of whether they are certified at the time the reporting or accounting record is presented or on a subsequent date. Persons requesting landing certificates should provide the following minimum information:\n- (a) name of Canadian importer;\n- (b) date of invoice and value of goods;\n- (c) description of the goods; and\n- (d) approximate date of importation into Canada.\n12. Under normal circumstances, landing certificates are to be issued when the goods are imported for consumption. However, they may be issued for goods accounted for and delivered to warehouse by provincial liquor control authorities in order that they may comply with the bonding requirements of United States customs. A landing certificate may be supplied only to the exporter, importer, or an authorized agent.\n13. If an exporter requesting a landing certificate provides a copy of the invoice which can be compared with the office copy, such invoice is to be validated at no additional charge.\n14. While landing certificate forms are primarily of interest to countries which request issuance and are usually supplied by those countries, the CBSA provides Form C10, which is available on request, to importers in cases where forms are not supplied.\nMiscellaneous\n15. If an applicant has sought and inspected a record for the purpose of noting pertinent data in order to prepare a copy for subsequent certification, a second application fee shall not be levied, provided the record for certification is presented before the close of business of the same day.\n16. When accommodating requests for certification of copies, care must be taken to ensure that they are, in fact, true copies of the records on file with the CBSA.\nFees\n17. Information on the method of calculating fees is provided in Appendix A to this memorandum.\nExceptions\n18. Fees for search, inspection, reproduction, and certification of customs invoices and accounting records will not be assessed when such records are required to effect release of goods which were fully duty paid at one customs office but which subsequently arrived at another customs office.\n19. The Fees for Records Regulations are not applicable in respect of copies of records prepared for use by any office, division, or branch of the CBSA.\n20. Public requests for information derived from official sources must be addressed as follows:\nCanada Border Services Agency 410 Laurier Avenue West, 11 th floor Ottawa ON K1A 0L8\nAttention: Access to Information and Privacy ( ATIP ) Coordinator",
+    "history": "",
+    "last_amended": "2012-08-14",
+    "current_to": "2012-08-14",
+    "citation": "Memorandum D1-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-3-1",
+    "marginal_note": "Appendix A",
+    "part": "Fees for Information and Records",
+    "division": "",
+    "heading": "",
+    "text": "Information for Calculating Fees\n1. Fees will be charged as specified in sections 4 and 5 of the Regulations contained in this Memorandum.\n2. The following are examples of charges in specific situations:\nExample 1:\nIf the applicant asks the CBSA to prepare certified or uncertified copies of an accounting record, an invoice, and a cargo control record, totaling 30 pages, the charges will be:\nApplication fee $ 5.00 Reproduction (30 pages at $0.20) $ 6.00 Sub-total $ 11.00 Plus GST at 5% for a total of $ 11.55 or HST at 13% for a total of $ 12.43\nNote: GST is applicable to all provinces except Nova Scotia, New Brunswick, and Newfoundland. For these provinces, HST will apply.\nExample 2:\nIf an applicant asks the CBSA to prepare certified or uncertified copies of three non-computerized records totaling 200 pages, that necessitates six hours search by one employee, the charges will be:\nApplication fee $ 5.00 Search in excess of 5 hours (4 quarter hours at $2.50 per quarter hour) $10.00 Reproduction (200 pages at $0.20) $40.00 Sub-total $55.00 Plus GST at 5% for a total of $57.75 or HST at 13% for a total of $62.15\nNote: GST is applicable to all provinces except Nova Scotia, New Brunswick, and Newfoundland. For these provinces, HST will apply.\nExample 3:\nIf an applicant asks the CBSA to prepare certified or uncertified copies of records totaling 100 pages from machine readable records that necessitates a half hour of programming by one employee and 10 minutes of processor time, the charges will be:\nApplication fee $ 5.00 Programming (2 quarter hours at $5.00 per quarter hour) $ 10.00 Processing (10 minutes at $16.50 per minute) $165.00 Sub-total $180.00 Plus GST at 5% for a total of $189.00 or HST at 13% for a total of $203.40\nNote: GST is applicable to all provinces except Nova Scotia, New Brunswick, and Newfoundland. For these provinces, HST will apply.",
+    "history": "",
+    "last_amended": "2012-08-14",
+    "current_to": "2012-08-14",
+    "citation": "Memorandum D1-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-3-1",
+    "marginal_note": "References",
+    "part": "Fees for Information and Records",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Strategy and Coordination Branch Headquarters file: 7635-3 Legislative references: Customs Act , section 107 Other references: n/a Superseded memorandum D: D1-3-1, March 27, 1997",
+    "history": "",
+    "last_amended": "2012-08-14",
+    "current_to": "2012-08-14",
+    "citation": "Memorandum D1-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-4-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "CBSA Invoice Requirements",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, March 1, 2013\nThis document is also available in PDF (131 Kb) [ help with PDF files ]\nIn Brief\n1. The increase in the Low Value Shipment (LVS) threshold has been reflected. 2. The name of the issuing office has been updated.\nThis memorandum explains the CBSA invoice requirements for commercial goods imported into Canada.\nLegislation\nFor the Regulations governing the guidelines and general information contained in this memorandum, refer to the Accounting for Imported Goods and Payment of Duties Regulations available on the Department of Justice Canada Web site at: http://laws.justice.gc.ca .\nGuidelines and General Information\n1. This memorandum outlines the invoice requirements for Customs Automated Data Exchange (CADEX) participants to present as part of the interim accounting documents for release on minimum documentation (RMD). Non-participants must meet these requirements at the time of final accounting as explained in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods , and Memorandum D17-1-1 , Documentation Requirements for Commercial Shipments .\n2. For all commercial shipments entering Canada, except those described in paragraph 4, the Canada Border Services Agency (CBSA) requires, in English or French, one of the following:\n- (a) a commercial invoice prepared by any means (typed, handwritten, or computer prepared) giving all the information listed in Appendix A;\n- (b) a commercial invoice prepared by any means indicating the buyer and seller of the goods, the price paid or payable, and an accurate description including the quantity of goods in the shipment, together with a Canada Customs Invoice , Form CI1, giving the remaining information listed in Appendix A; or\n- (c) a fully completed Form CI1 (a sample is shown in Appendix B).\n3. Other than described in paragraph 2 (b) , the exporter, importer or owner, or their agent can add the information required in field 6, and in fields 23 to 25 of the commercial invoice (see Appendix A).\n4. Commercial invoices or other documents validating the information provided on the invoices can be used to support the declared value of commercial goods entering Canada if:\n- (a) the value for duty is not exceeding CAD$2,500;\n- (b) the value of Canadian goods being returned has been increased, but is not exceeding CAD$2,500;\n- (c) the goods qualify for unconditional duty-free entry (not including cases where entry is contingent on end use) regardless of the selling price. Goods subject to duty at specific times of the year cannot be considered unconditionally exempt; or\n- (d) the goods qualify for the benefit of classification No. 9810.00.00.00 in the schedule to the Customs Tariff .\n5. The CBSA is responsible for verifying the accuracy of the data submitted and, if necessary, to begin enforcement and investigative activities. To do this, the CBSA needs to review all relevant documentation. The availability of the documentation at the time of final accounting may significantly affect the nature and extent of the verification, enforcement, and investigative activities undertaken by the CBSA.\n6. Although the CBSA is willing to accept importer or owner prepared documentation to assist in obtaining release of commercial shipments, supporting evidence may be necessary. The commercial invoice is the main document the CBSA relies on to provide this evidence.\n7. The importer or owner, or agent is allowed seven days from the date of the request to provide the required supporting documentation to the CBSA. This time period may be extended at the discretion of the Regional Trade Director of the CBSA office in the region making the request.\n8. When an importer or owner, or agent has submitted inaccurate information or has failed to provide supporting documentation as requested, the CBSA may withhold release pending receipt of supporting documentation. On such occasions, the CBSA normally requires that the exporter or agent prepare a commercial invoice or Form CI1 before authorizing release.\n9. The CBSA will not review or approve commercial invoices or privately printed customs invoices. It is the responsibility of the importer or owner to ensure that all the information listed in Appendix A is provided to the CBSA at the time of final accounting (or interim accounting in the case of CADEX participants).\n10. The CBSA requires two copies of the non-warehouse documents and three copies of the warehouse documents. The importer or owner also requires one copy for his or her records. (For CADEX participants, the CBSA requires three copies of the non-warehouse invoice documents).\n11. Form CI1, Canada Customs Invoice , is available at CBSA offices or on our site at www.cbsa.gc.ca .",
+    "history": "",
+    "last_amended": "2013-03-01",
+    "current_to": "2013-03-01",
+    "citation": "Memorandum D1-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-4-1",
+    "marginal_note": "Appendix A",
+    "part": "CBSA Invoice Requirements",
+    "division": "",
+    "heading": "",
+    "text": "Instructions on How to Complete the Canada Customs Invoice or a Commercial Invoice\nBelow is a brief description of how to complete each required field on Form CI1, Canada Customs Invoice , or a commercial invoice. The field name as shown on Form CI1 is in bold face, with similar commercial terms in parenthesis for certain fields.\nField Description 1 Vendor - (seller, sold by, remit to, consignor, shipper) – Indicate the complete name, including the company name if applicable, and address (street, city, location) of: (a) the party selling the goods to the purchaser; and/or (b) the party consigning the goods to Canada. 2 Date of direct shipment to Canada - Indicate the date the goods began their continuous journey to Canada. 3 Other references - Use to record other useful information (e.g., the commercial invoice number, the purchaser's order number). 4 Consignee - The name and address of the party to which the goods are being “shipped to” as shown on the commercial sales contract (i.e. commercial invoice, bill of sale, or other sales contract). 5 Purchaser's name and address - (sold to, buyer) – The last known entity to whom the merchandise is sold leased or otherwise transacted. 6 Country of transhipment - The country through which the goods were shipped in transit to Canada under customs control. 7 Country of origin of goods - The country of origin of invoiced goods is the country in which the goods have been grown, produced, or manufactured according to criteria laid down for the application of the Customs Tariff or quantitative restrictions, or any measure related to trade. Each manufactured article on the invoice must have been significantly transformed in the country specified as the country of origin to its present form ready for export to Canada. Certain operations such as packaging, splitting, and sorting may not be considered as sufficient operations to confer origin. Note : The origin of goods as applied to the assignment of tariff treatment is dealt with in Memorandum D11-4-2 , Proof of Origin . 8 Transportation: Give mode and place of direct shipment to Canada - Indicate the mode of transportation and the place from which the goods began their uninterrupted journey to Canada. 9 Conditions of sale and terms of payment -Describe the terms and the conditions agreed upon by the vendor and the purchaser. 10 Currency of settlement - Indicate the currency in which the vendor's demand for payment is made. 11 Number of packages - Indicate the number of packages. 12 Specification of commodities - The following information must be provided: (a) Kind of packages - Indicate the kind of packages (e.g., cases, cartons). (b) Marks and numbers - Indicate the descriptive marks and numbers imprinted on the packaged goods. The marks and numbers must be legibly placed on the outside of all packaged goods if possible. However, the following classes of shipments do not require marks and numbers: (1) shipments forwarded by parcel post; (2) goods shipped in bulk, that are not packaged, but merely wire-bound, tagged, or fastened together in lots. However, the number of pieces, bundles, bushels, etc., must be shown on the invoice; and (3) agricultural equipment and machinery, or machinery parts, when shipped loose. However, when in packages, the invoices must show the numbers and descriptions of same. (c) General description and characteristics - Give, in general terms, a description of the merchandise (e.g., textiles, auto parts, live goldfish, fresh Chilean seabass) and show a proper identifying description in commercial terms (i.e., style or code numbers, size, and dimensions) as known in the country of production or exportation. For plants and animals and their products and derivatives, also indicate the scientific name of each species (e.g., Carassius auratus , Dissostichus eleginoides ). The condition of the goods, if other than new, must be given on the invoice, and, if applicable, the following information shown: (1) other than prime quality goods; (2) remnants; (3) job lots; (4) close-outs; (5) discontinued lines; (6) obsolete goods; and (7) used goods. 13 Quantity - Indicate the quantity of each item included in the description field in the appropriate unit of measure. 14 Unit price - (price per article, item amount) – Provide a value in the currency of settlement (as defined under Field 10) for each item described in the description field. 15 Total - Indicate the price paid or payable in the currency of settlement (as defined under Field 10) for the number of items recorded in the quantity field when they were sold by the vendor to the purchaser. Where there is no price paid or payable for the items recorded in the description field, N/A should be indicated. 16 Total weight - Show both net and gross weight. 17 Invoice total - (total value, pay this amount) – The total price paid or payable for goods described on the invoice or on the continuation sheet if used. 18 Self-Explanatory. 19 Exporter's name and address - Indicate the name and address of the person or organization shipping the goods to the consignee/purchaser. 20 Originator - Where the invoice is completed on behalf of a company, the company's name and address must be indicated. The name of the person completing the invoice may also be indicated. Invoices completed on behalf of individuals must indicate the name and address of the person completing the invoice. This field may be left blank if this information is provided elsewhere on the invoice. 21 CBSA ruling - Give the number and date of any CBSA ruling applicable to the shipment. 22-25 Indicate the currency used when Field 23 or 24 is applicable. The actual completion of Fields 22 to 25 is self-explanatory with the exception of export packing. The amount of export packing must be indicated if additional packing was required solely for the overseas transportation of goods. Detailed information on the remaining sub-components of these fields can be found in Memorandum D13-4-7 , Adjustments to the Price Paid or Payable (Customs Act, Section 48).",
+    "history": "",
+    "last_amended": "2013-03-01",
+    "current_to": "2013-03-01",
+    "citation": "Memorandum D1-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-4-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-4-1",
+    "marginal_note": "Appendix B",
+    "part": "CBSA Invoice Requirements",
+    "division": "",
+    "heading": "",
+    "text": "Form CI1, Canada Customs Invoice , page 1 of 1",
+    "history": "",
+    "last_amended": "2013-03-01",
+    "current_to": "2013-03-01",
+    "citation": "Memorandum D1-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-4-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-4-1",
+    "marginal_note": "References",
+    "part": "CBSA Invoice Requirements",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Assessment Unit Trade Policy Division Trade Programs Directorate Programs Branch Headquarters file 7600-6 Legislative references Customs Tariff , chapter 98 Other references D11-4-2 , D13-4-7 , D17-1-1 , D17-1-5 Superseded memorandum D: D1-4-1, January 6, 2012",
+    "history": "",
+    "last_amended": "2013-03-01",
+    "current_to": "2013-03-01",
+    "citation": "Memorandum D1-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-6-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-6-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods Key content: This memorandum explains the policy of the Canada Border Services Agency (CBSA) regarding persons who wish to import commercial goods under Section 32 of the Customs Act , as the agent of another person. Keywords: CARM, accounting, commercial goods, importer, payment, program, revenue.",
+    "history": "",
+    "last_amended": "2025-12-18",
+    "current_to": "2025-12-18",
+    "citation": "Memorandum D1-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-6-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-6-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines References Contact us",
+    "history": "",
+    "last_amended": "2025-12-18",
+    "current_to": "2025-12-18",
+    "citation": "Memorandum D1-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-6-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-6-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum was revised in order to incorporate changes due to the implementation of the CBSA Assessment and Revenue Management (CARM) system.",
+    "history": "",
+    "last_amended": "2025-12-18",
+    "current_to": "2025-12-18",
+    "citation": "Memorandum D1-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-6-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-6-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. A \"person\", according to the Customs Act , means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind.\n2. \"Agents\" are persons who are authorized to transact business with the CBSA on behalf of another person. The CBSA may refuse to transact business with the agent until the agent produces acceptable written authority.\n3. \"Commercial goods\" means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use.\n4. \"Casual basis\" refers to a one-time event or a non-habitual occurrence whereby a person is acting on behalf of the importer without benefit of any compensation, fee or charge. An example would be in circumstances where an importer was unable to be present for the release of the goods and a friend or family member accounts on their behalf with written authorization from the casual importer.\n5. Should a person choose to use the services of a licensed customs broker and that customs broker provides incorrect information or fails to remit monies received from the person to the CBSA, the person remains fully liable. This includes responsibility for payment of all duties, taxes, penalties, and interest owing, pursuant to any applicable legislation and regulations that may be amended.\nWritten Authority to Act as Agent for Commercial Goods Imported under Section 32 of the Customs Act\n6. Any person who proposes to transact business with the CBSA as the agent of another person is responsible for ensuring that the proper authority has been granted. The written authority is often referred to as an agency agreement or a power of attorney.\n7. The CBSA accepts any form of written authority that indicates the agent has been authorized to transact business on behalf of another person (usually the importer or owner), provided that it meets the requirements detailed in paragraph nine.\n8. In addition to the required written authority (such as the agency agreement or power of attorney), in the CARM Client Portal ( CCP ), importers must give their broker or agent permission to access their CCP account to submit transactions, pay duties/taxes, etc.\n9. The written authority must specify:\n- (a) the names of the person and the agent including their business numbers and addresses;\n- (b) a description of the type of business transactions being authorized, e.g. accounting and payment of duties on commercial goods imported under section 32 of the Customs Act ;\n- (c) whether the authority is continuous or for a specified period;\n- (d) whether the agent is authorized to appoint a sub-agent;\n- (e) the name, title and signature of the agent;\n- (f) the name, title and signature of the person on whose behalf the agent is acting; and\n- (g) the effective date.\n10. The CBSA does not accept an electronic check-off box as an acceptable substitute for a wet (ink on paper) signature for the purpose of an agency agreement.\n11. Facsimile copies of the written authority may be accepted.\n12. It is generally assumed that employees of the importer and employees of the authorized agent have the necessary authority to transact business on behalf of their employers. Should there be any doubt; the CBSA may refuse to transact business with that employee until satisfactory proof of authority has been provided.\n13. For the purpose of the Agents' Accounting for Imported Goods and Payment of Duties Regulations an employee of an importer can transact business, including accounting for goods and payment of duties on behalf of his or her employer without being considered an agent.\nCancellation of Authority to Act as Agent\n14. It is the responsibility of any person who wishes to cancel an authorization previously granted to an agent, to notify that agent accordingly. Unless specifically instructed otherwise, it shall be assumed that an agent retains the authority to finalize transactions that were initiated before the cancellation of the agency agreement. Additionally, the delegation of authority to the broker in the CCP must be removed or changed when an authorization is cancelled.\nFees\n15. The CBSA does not exercise control over the fees charged by agents to their clients. Such fees are a private matter between the two contracting parties.",
+    "history": "",
+    "last_amended": "2025-12-18",
+    "current_to": "2025-12-18",
+    "citation": "Memorandum D1-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-6-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-6-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Please consult the following resources for more information.\nApplicable legislation\n- Customs Act - Section 32\n- Agents' Accounting for Imported Goods and Payment of Duties Regulations\nSuperseded D memoranda\nD1-6-1 dated January 28, 2016\nIssuing office\nLicensing Unit Regulatory Trade Programs Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-12-18",
+    "current_to": "2025-12-18",
+    "citation": "Memorandum D1-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D1-7-1: Posting Security for Transacting Bonded Operations \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum provides directives on acceptable forms of financial security including their \nsubmission, update, and termination for the participation in bonded revenue transactions with the Canada \nBorder Service Agency (CBSA). It applies to Trade Chain Partners (TCPs) and Financial Security \nProviders. This memorandum must be read in conjunction with other memorandums issued by the CBSA \nbonded programs, for which the financial security is provided. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines and General Information \n Who can participate in bonded Transactions \n Accepted forms of Financial Security \no Written Security Agreement (e.g. Customs Bond) \no Other forms of Financial Security \no Deposits \n Accepted Financial Security Providers \n Acknowledgement of Financial Security \n Amendments to Financial Security \n Termination of Financial Security \n Reinstatement of Financial Security \n Demands against Financial Security \n Additional information \n Appendix A: Accepted Security Providers \n Appendix B: CBSA Contact information \n Appendix C: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP \n References \n Superseded memoranda D \n Issuing office \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes in accordance to the new Financial Security \n(Electronic Means) Regulations. This memorandum outlines the general policies for posting a financial \nsecurity in the context of the Release 3 of the CBSA Assessment and Revenue Management (CARM). \nCARM introduces automation of the financial security business process and offers online self-service \ntools to the trade community in order to achieve optimal business interactions with the CBSA. \nDefinitions \nTerminology \nRefer to Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP for terminology alignment between the Regulations and the CARM Client Portal \n(CCP). \nApplication Programming Interface (API) \nSoftware which allows multiple computer systems to communicate with each other electronically. \n\nBusiness Number (BN9) \nA unique nine digit Canada Revenue Agency (CRA) business registration number assigned to businesses \nand other organizations for tax-related purposes. \nBusiness Number RM Account (BN15) \nA fifteen digit number made up of the 9 digit business number appended by a 6 digit alpha-numeric \nextension used to uniquely identify the business’s import/export accounts (e.g., 123456789RM0001). \nCARM Client Portal (CCP) \nThe CARM Client Portal (CCP) is an online self-service tool that serves as the primary hub for accounting \nand revenue management with the CBSA \nWritten Security Agreement (e.g. Customs Bond) ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "An agreement between a debtor and a security provider under which the security provider guarantees \npayment of amounts that the debtor owes under the Act or the Customs Tariff (contrat de garantie). In the \nCCP, the Written Security Agreement is referred to as “Non-Cash Bond”. \nDeposit (cash security) \nFor the purpose of this memorandum, the deposit also known as “Cash Security”, refers to a deposit that \nis made electronically by the importer in CARM in order to provide a financial security. In the CCP, the \nDeposit is referred to as “Cash Bond”. \nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs Tariff, the \nExcise Act, 2001, Excise Tax Act, the Special Imports Measures Act and any other Act of Parliament. \nHowever, for purposes of some sections and articles of the Customs Act, the term ‘duties’ does not \ninclude the taxes applied under Part IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). \nThis means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs \nTariff, duties include duties and taxes levied on imported or exported goods, except for the duties and \ntaxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of \nSections 69 to 76. \nSecurity Provider \nThe entity who guarantees payment of amounts that the debtors owes under the Customs Act or the \nCustoms Tariff (fournisseur de garantie). In the CCP, the Security Provider is referred to as “surety \nprovider”. Refer to Appendix A: Security Provider Types. \nGuidelines and General Information \n1. The memoranda listed below outline specific policies and procedures for the posting of financial \nsecurity for bonded operations. Before making an application to transact a bonded operation, the \nappropriate memorandum should be consulted to clarify applicable requirements, levels of security, \ntype of financial security, and specific completion instructions. \nD1-2-1, Special Services \nD1-8-1, Licensing of Customs Brokers \nD3-1-1, Policy Respecting the Importation and Transportation of Goods \nD3-3-1, Forwarded and Consolidated Cargo – Import Movements \nD3-4-2, Highway Pre-arrival and Reporting Requirements \nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements \nD4-1-4, Customs Sufferance Warehouses \nD7-4-4, Customs Bonded Warehouses \nD8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations \nD8-1-2, International Events and Convention Services Program (IECSP) \nD8-1-4, Administrative Procedures Related to Form E29B, Temporary Admission Permit \nD17-1-1, Documentation Requirements for Commercial Shipments \nD17-1-3, Casual Importations \nD17-1-4, Release of Commercial Goods \nD17-1-5, Registration, Accounting and Payment for Commercial Goods \nD17-1-8, Release Prior to Payment Privilege \nD17-1-10, Coding of Customs Accounting Documents \nD17-2-1, Coding of Adjustment Request Forms \nD17-4-0, Courier Low Value Shipment Program ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "D17-5-2, Financial Security related to the Release Prior to Payment Privilege \n\nWho can participate in Bonded Transactions \n2. Any registered company, whether an individual, partnership or corporation may post security with the \nCBSA to participate in bonded revenue transactions. \nAccepted forms of Financial Security \nSecurity can be accepted in one of, or a combination of, the following forms: \nWritten Security Agreement \n3. A Written Security Agreement may be obtained from one or more accepted security providers \nreferenced in Appendix A: Accepted security providers. The Security Agreement can be submitted to \nCBSA either by: \n(a) The security provider via the Bond API connectivity, or \n(b) The importer via the CARM Client Portal (CCP), which must be validated by the security \nprovider. \nIn either case, the electronic data elements required by CARM are as follows: \n(a) Guarantor/Security Provider Name \n(b) Financial Security Number \n(c) CBSA Program \n(d) Program Account Number \n(e) Financial Security Amount \n(f) Release Prior to Payment (RPP) security (This field exists via CCP only. Select “Yes” if \napplying for the RPP privilege) \n(g) Legislative Authority \n(h) Validity Period (From/To) \n\n4. The security providers and/or the importers are responsible for informing the CBSA by means of Web-\nform if they are no longer authorized to issue a financial security in Canada, or if they are no longer in \nbusiness. \nOther forms of Financial Security \n5. In exceptional circumstances only, other forms of financial security may be accepted. These \ncircumstances are determined as: \n\n(a) Infrastructure is inadequate or incompatible with the electronic system specified by the \nMinister; \n(b) A natural disaster, national crisis or any other situation prevents or impedes the use of the \nelectronic system specified by the Minister or makes using it unreliable; or \n(c) It is impracticable for a debtor, due to circumstances outside of their control, to give security \nin the electronic system specified by the Minister. \nAccepted non-electronic forms of financial security are as follows: \n5.1. Certified cheques and money orders: These forms are to be used by the CBSA to create \ndeposits in CARM. These deposits can be monitored by the client via the CCP. \n\n5.2. Security Agreement in paper format: \n5.2.1. Subject to section 5 above, the CBSA may accept a security agreement in paper format \nissued by either of the entities referenced in Appendix A: Accepted security providers. \n5.2.2. The security agreement must adhere to a prescribed format, as contained in the applicable \nmemorandum listed in section 1, which should define its purpose, amount, terms and \nprovisions. \n5.2.3. For the debtor on the Security Agreement in paper format, the CBSA requires the signature \nof the Owner, President, Chief Executive Officer (CEO), Executive Director or a similar highest \nranking official authorized to sign on behalf of the company. If an official other than those ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "aforementioned is signing on behalf of the company, a certified copy of the by-laws \nauthorizing that official to sign on behalf of the company shall be required and the signature of \na witness shall also be necessary. There is no requirement for the witness for the debtor to be \na notary or a commissioner of oaths. When the security depositor is a single proprietorship or \npartnership, the CBSA requires the signature(s) of the proprietor or each of the partners on \nthe security agreement. \n5.2.4. The agreement requires the signature of a representative authorized to sign for the financial \nsecurity provider and where possible shall bear their corporate seal; otherwise, the signature \nof a representative authorized to sign for the security provider shall be witnessed (signed and \nsealed) by a notary public, a lawyer or a commissioner of oaths. \n\nTo submit other non-electronic forms of financial security, importers are to communicate with the CBSA \naccording to their respective bonded program as shown in Appendix B: CBSA contact information. \nDeposit \n6. A deposit can be created via the CCP by using one of the accepted electronic methods of payment in \naccordance with Memorandum D17-5-1 - Payment of duties and taxes on imported commercial goods \nAccepted Financial Security Providers \n7. Financial security agreement can be accepted from one of the following: \n(a) company or society that, by an order of the Superintendent of Financial Institutions made \nunder subsection 53(1) of the Insurance Companies Act, is approved to commence and carry \non the fidelity or surety class of insurance business in Canada; \n(b) an entity that is licensed or otherwise authorized under the laws of a province to carry on the \nfidelity or surety class of insurance business in that province; \n(c) a member of the Canadian Payments Association referred to in section 4 of the Canadian \nPayments Act; \n(d) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or \nthe Autorité des marchés financiers to the maximum permitted by the statutes under which \nthose institutions were established; \n(e) a credit union as defined in subsection 137(6) of the Income Tax Act; \n(f) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed \nby His Majesty in right of a province. \nAcknowledgement of Financial Security \n8. An electronic financial security acknowledgement will be issued when the security acceptance process \nis completed on the CCP. \nAmendments of Financial Security \n9. The TCP may mandate the security provider to update or modify certain financial security information. \nUpdates and modifications that can be done to the financial security are as follows: \nUpdating a Written Security Agreement \n9.1. The security provider can update the following information via the CCP or through the API \nconnection: \n(a) The Financial Security amount; \n(b) Validity period (security agreement end date only). \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For all other changes, the Written Security Agreement must be cancelled and replaced by a new one. \nUpdating Security Agreement in paper format \n9.2. When a company changes its legal name, a rider or endorsement is to be obtained from the \nsecurity provider and sent along with the copy of the relevant legal articles of name \nchange/amalgamation, to the CBSA as per contact information referenced in Appendix B: CBSA \ncontact information. \n9.2.1 The terms and conditions of a paper security agreement can be altered by the security \nprovider with a rider, endorsement or amendment. This document is to indicate: \n(a) the name of the security provider; \n(b) the Financial Security number; \n(c) the principal; \n(d) the Financial Security amount; \n(e) the type of activity secured; \n(f) the purpose (i.e. increase or decrease the amount secured, change of name, etc.); \n(g) the Certificate of a Name Change or Amended Articles of Incorporation issued by the \nprovincial or federal authority that approved the change in name, if applicable; and, \n(h) the effective date of the rider, endorsement or amendment. \nNote: The signature requirements for riders, endorsements and amendments are the same as the \noriginal Financial Security. \n\nTermination of Financial Security \n10. Written Security Agreement: when a termination is required, a termination notice may be submitted \nto the CBSA in accordance with the Financial Security (Electronic Means) Regulations. The TCP must \ncoordinate with the security provider to submit a termination notice via CCP. \n10.1. The security is deemed terminated only thirty (30) days after the receipt of the termination \nnotice. \n10.2. The CBSA will acknowledge receipt of termination of the security agreement indicating the \neffective date of termination. The CBSA may submit notice(s) of demand within one (1) year after \nthe date of the security termination. Such demands will only be made for debts incurred prior to \nthe termination date of the security agreement. \n10.3. The terminated security agreement will remain available on the CARM system for future \nreference and audit purposes. \n11. Security Agreement in paper format: Any security agreement provided in paper format may be \nterminated by the financial security provider via API or by mailing a written notice to the CBSA in \naccordance with the contact information provided in Appendix B: CBSA Contact information. This \nnotice must indicate the name of the debtor, the type of activity secured, the Financial Security number \nand amount. \n11.1. The Security Agreement in paper format will be terminated 30 days from the date of receipt of \nthe notice. The CBSA will acknowledge receipt of termination indicating its effective date. The \nsecurity will be held for a maximum of one year after it is terminated. \n11.2. The terminated security agreement will be retained on file by the CBSA for future reference and ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "audit purposes, except if the security agreement is tendered under the anti-dumping regulations of \nthe SIMA. In such cases, a photocopy of the security agreement is retained on file and the original \nis returned to the depositor. \n12. Deposits: when the deposit is no longer required (e.g. withdrawal from RPP privilege or posting other \nforms of financial security) a refund can be issued as a credit to the client’s account. The credit may be \nused to offset other debts on the account or disbursed back to the client. \nReinstatement of Financial Security \n13. Written security agreement: the TCP or the security provider must post a new security via the CCP \nin accordance with section 3 of this memorandum. \n14. Security Agreement in paper format: to reinstate a security agreement that was provided in paper \nformat, the security provider is to forward a reinstatement notice to the CBSA as per contact \ninformation referenced in Appendix B: CBSA contact information. The notice is to indicate the \nfollowing: \n“That, notwithstanding having terminated security agreement No. ( ), on \n(date), it is the company’s intention to again act as a financial security \nprovider for (name of client) and reinstate the terms and conditions of the \nsecurity agreement in the amount of ($ ) in its entirety. This reinstatement \nbecomes effective as of (date).” \nThe date on which the reinstatement becomes effective must be at least one day prior to the termination \ndate. The original reinstatement notice must be received by the CBSA as per contact information referred \nto in Appendix B: CBSA contact information prior to the termination date. The CBSA will send an \nacknowledgement to the security provider and to the TCP confirming that the Financial Security remains \nin force. \n15. Deposits: The TCP shall make a new request for a deposit via the CCP and provide a deposit in \naccordance with section 6 of this memorandum. \nDemands against Financial Security \n16. The CBSA may pursue a demand against the financial security, in accordance with the Financial \nSecurity (Electronic Means) Regulations, when the debtor has failed to pay an amount that they owe \nunder the applicable legislation and/or regulation. The demand process will be initiated after \nreasonable attempts have been made to collect from the debtor, or when the debtor has filed a \nbankruptcy or bankruptcy protection. \n17. For demands on security agreements (Electronic or in paper format), the CBSA shall enforce the \nterms and conditions of the security agreement and will send the security provider a notice of demand \nfor payment of a debt that has been incurred by the debtor. \n18. For demands on other forms of security i.e. certified cheque or money orders, the CBSA shall withhold \na sufficient portion or the totality of the security to cover the amount owing. \n\nAdditional Information \n19. It is the responsibility of the debtor posting financial security to update their contact information via the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CCP, or to notify the CBSA of any changes to their address or contact information when they are not \nregistered in the portal. \n20. For more information, send your inquiries to Client support contact form \n\nAppendix A: Accepted Security providers \nWritten Security Agreements can be accepted from one of the following: \n\n Entities that are approved by the Office of the Superintendent of Financial Institutions to carry on \nthe fidelity or surety class of insurance business in Canada. These entities can be searched at: \n\no Office of the Superintendent of Financial Institutions (OSFI) \n\n An entity authorized by the laws of a province, either through licensing or other means, to conduct \ninsurance business in the fidelity or surety class within that province. These entities can be \nsearched at: \n\no Superintendent of Insurance - Alberta \no Superintendent of Insurance - Newfoundland and Labrador \no Superintendent of Insurance - Northwest Territories \no Superintendent of Insurance - Nova Scotia \no Superintendent of Insurance - Nunavut \no Superintendent of Insurance - Prince Edward Island \no Financial Services Authority (British Columbia) \no Financial Institutions Regulation Branch (Manitoba) \no Financial and Consumer Services Commission (New Brunswick) \no Financial Services Regulatory Authority (Ontario) \no Quebec Financial Markets Regulator (Québec) \no Financial and Consumer Affairs Authority (Saskatchewan) \no Government of Yukon (Yukon) \n\n A member of Payments Canada listed at: \n\no Payments Canada Members \n\n Corporations Accepting deposits insured by Canada Deposits Insurance Corporation (CDIC) and \nAutorité des marchés financiers. These corporations can be searched at: \n\no Canada Deposits Insurance Corporation (CDIC) \no Autorité des marchés financiers \n\n A corporation, association or federation incorporated or organized as a credit union or co-operative \ncredit society in accordance with subsection 137(6)(b) of the Income Tax Act. \n\nAppendix B: CBSA contact information \nPlease contact the CBSA at the below stated mail addresses if you wish to provide information related to \nyour financial security: \n(a) For Importation accounts RPP financial security: \n\nCanada Border Services Agency \nattention: Financial Security Unit \nGround Floor, Room 1018 \n333 North River Road, Place Vanier, Tower A \nOttawa, Ontario \nK1A 0L8 \n\n(b) For Carriers accounts: \n\nCanada Border Services Agency \nattention: Commercial Operations Integrated Support \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario \nK1A 0L8 \n\n(c) for all other programs: \n\nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario \nK1A 0L8 \n\nAppendix C: Comparison of terminology between the Financial \nSecurity (Electronic Means) Regulations and the CCP \n\nTerminology used in the new Financial Security (electronic means) \nRegulations and D-memos \nTerminology used in the CARM Client Portal (CCP) \nWritten Security Agreement Non-Cash Bond ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-7-1-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-7-1",
+    "marginal_note": "Posting Security for Transacting Bonded Operations (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Deposit Cash bond \nSecurity Provider Surety Provider \n\nReferences \n Canadian Payments Act \n Customs Act \n Excise Act \n Excise Act, 2001 \n Excise Tax Act \n Financial Administration Act \n Income Tax Act \n Special Import Measures Act \nSuperseded memoranda D \nD1-7-1 dated October 7, 2008 \nIssuing office \nRevenue Accounting and Reporting Division \nAgency Comptroller \nFinance and Corporate Management Branch \nContact us \nClient support contact form: Canada Border Services Agency",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D1-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Licensed customs brokers and customs broker applicants\nKey content: Outlines the procedures to be followed by an individual, partnership, or corporation applying for a customs broker licence and the conditions under which licensed customs brokers must operate\nKeywords: CARM, customs broker, national licensing, accounting, payment, program",
+    "history": "",
+    "last_amended": "2026-02-11",
+    "current_to": "2026-02-11",
+    "citation": "Memorandum D1-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Qualifications General Qualified Officer Loss of Status Absence of a Designated Qualified Officer Licensing Procedures Application Citizenship Security Processing of Applications Approval of Application Rejection of Application Licence Fees Licence Renewal Conduct of Business Licence Authorization Business Office Importer Receipts Records Surrender of Licence Licence Changes Notification of Changes Change of Ownership Amalgamation Change of Name Change of Qualified Officer Change of Directors Change of Partners Change of Address Suspension or Cancellation Brokerage Fees Additional Information References Contact us",
+    "history": "",
+    "last_amended": "2026-02-11",
+    "current_to": "2026-02-11",
+    "citation": "Memorandum D1-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- Incorporate changes due to the implementation of CBSA Assessment and Revenue Management (CARM) system; and\n- Reflect the transition to a national licensing model. One single licence can now be used to transact business at all customs offices across Canada.\n- Include the new application requirement of a certified criminal record check with fingerprinting, which may come from your local police force or a third party certified by the RCMP.\n- Reflect the elimination of the CBSA requirement to perform a site inspection prior to the issuance of a licence. In its place, an attestation signed (i.e. affirmed in Box 72 of the CARM enrolment form) by the qualified officer attesting that the broker’s business office meets regulatory requirements for signage, maintenance of independent books and records and that they will prominently display their broker licence or a copy thereof as soon as received will now be required. The CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met.",
+    "history": "",
+    "last_amended": "2026-02-11",
+    "current_to": "2026-02-11",
+    "citation": "Memorandum D1-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "“Act”\nmeans the Customs Act .\n“Applicant”\nmeans a person who applies for a licence.\n“CBSA Assessment and Revenue Management (CARM)”\nis a duty and tax collection system developed to modernize and streamline the process of importing goods into Canada.\n“CARM Client Portal (CCP)”\nserves as the primary hub for trade chain partners to interact with the CBSA relating to the importation of goods into Canada.\n“Licence”\nmeans a licence to operate a place as a customs broker as provided for in section 9 of the Customs Act .\n“Licensee”\nmeans a person to whom a customs broker licence has been issued.\nGuidelines 1. A customs broker is an individual, partnership, or corporation that acts as an agent to transact business with the Canada Border Services Agency (CBSA) on behalf of the owner or importer of goods. 2. While for most purposes, any agent may represent a client when transacting business with the CBSA, only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods. 3. Customs broker licences are issued under Section 9 of the Customs Act . The requirements to obtain and hold a customs broker licence are detailed in the Customs Brokers Licensing Regulations , hereinafter referred to as the Regulations. Qualifications General 4. A customs broker licence can be granted to an individual, a corporation, or a partnership of individuals or corporations. 5. An individual applying for a custom broker licence has to be a citizen or permanent resident of Canada who is of good character, who is at least 18 years of age, who has the financial resources to conduct business in a responsible manner; and who has sufficient knowledge relating to imports and exports. 6. A corporation applying for a customs broker licence has to be incorporated in Canada, and a majority of directors have to be citizens or permanent residents of Canada. The corporation and all directors are to be of good character. The corporation has to have the financial resources to conduct business in a responsible manner, and at least one officer of the corporation has to be a qualified officer, as defined in the subsequent section “Qualified Officer”, and have sufficient knowledge relating to imports and exports. 7. In a partnership of individuals applying for a customs broker licence, each individual has to be a citizen or permanent resident of Canada who is of good character and who is at least 18 years of age. The partnership has to have the financial resources to conduct business in a responsible manner, and at least one partner has to be a qualified officer and have sufficient knowledge relating to imports and exports. 8. In a partnership composed of corporations applying for a customs broker licence, all corporations have to be incorporated in Canada with a majority of directors who are citizens or permanent residents of Canada. All corporations and all directors have to be of good character. All corporations have to have the financial resources to conduct business in a responsible manner. At least one officer of at least one of the corporations has to be a qualified officer and have sufficient knowledge relating to imports and exports. 9. All of the aforementioned reflects the requirements to be met in section 3 of the Regulations. Qualified Officer 10. Any individual or organization operating as a customs broker, whether a sole proprietorship, a corporation, or a partnership of individuals or corporations, has to have a qualified officer. If the licence is granted to a corporation or a partnership of corporations, the qualified officer has to be a partner, a director or an officer of the corporation. If the licence is granted to a partnership of individuals, the qualified officer has to be one of the partners. If the licence is granted to a sole proprietorship, the qualified officer has to be the owner of the unincorporated business granted the licence. 11. Individuals who are not an employee of a brokerage firm and wish to apply for a customs broker licence have twelve months from the date of the exam to submit an application. 12. The qualified officer is an individual who: a) has written and attained a grade of at least 60 per cent on the Customs Brokers Professional Examination which meets the requirement of sufficient knowledge relating to imports and exports set out in section 4 of the Regulations; b) has been appointed in the position as the qualified officer; and, c) may only work for one customs broker at a time. 13. For individuals to continue to meet the knowledge requirement of the Regulations, they have to be a partner, a director, or an employee of a licensed customs broker. If there is a break in service, the individual may no longer be eligible. Loss of Status 14. To remain eligible as a qualified officer, individuals have to work in the customs brokerage industry as a qualified officer or as an employee of a licensed customs broker. The maximum length of a break in service depends on when the break occurred: (a) if the break in service occurred prior to November 1986, any length is acceptable; (b) if the break in service occurred between November 1986 and April 2002, it cannot exceed six months; and, (c) if the break in service occurred after April 2002, it cannot exceed twelve months. 15. If an individual has forfeited eligibility due to a break in service, their status may be reacquired through successful completion of the Customs Broker's Professional Examination. For more information on the exam, please see Memorandum D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination . Absence of a Designated Qualified Officer 16. While it is not a licensing requirement that a qualified officer work full time, there should always be someone available as a replacement (i.e., Director) in their absence. 17. Absence of the designated qualified officer from a brokerage firm will be permitted in the following circumstances: a) For planned absences, such as vacation or maternity leave, the qualified officer may be absent for a period of up to four (4) weeks provided that a temporary replacement is appointed. Where such a replacement cannot be obtained, the Commercial Registration Unit (HQ) may approve an absence under the following conditions: (i) an acceptable explanation is submitted; (ii) the remaining staff in the broker's office are capable of dealing with the ongoing work; and, (iii) appropriate arrangements are made so that if a client of the broker is in need of advice, the qualified officer can be contacted. b) For unplanned absences, such as sudden illness or abrupt termination, with the permission of the Commercial Registration Unit (HQ), the office may operate without a designated qualified officer for a period up to ninety (90) calendar days. If the qualified officer has not been replaced at that time, the licence is subject to cancellation. Licensing Procedures Application 18. Prior to the application of a customs broker licence, an applicant must first have a CARM client portal (CCP) user account. Once a CCP account has been created, the applicant can select the option to enroll in the Customs Broker program. 19. To submit a customs broker application, an applicant must download and complete the program enrolment form found on the CCP, obtain all required additional documentation, and upload and submit all components to the CCP. If the application submission is incomplete, the applicant will be notified, at which point the application can be amended to provide the missing information. 20. A complete application package includes: (a) a completed application Form L53 ; (b) a copy of the qualified officer certificate of qualification; (c) a completed Form L60, Customs Brokers Questionnaire , for the qualified officer and all partners and directors; (i) A certified criminal record check with fingerprinting from your local police station or police force of jurisdiction or an RCMP certified third party must be included with each L60 form for each qualified officer and all partners and directors (d) an attestation signed / affirmed by the qualified officer attesting that the broker’s business office meets regulatory requirements for signage, maintenance of independent books and records and that they will prominently display their broker licence or a copy thereof as soon as received. The CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met. This attestation is signed/affirmed in Box 72 of the CARM enrolment form. (e) a copy of proof of Canadian citizenship or permanent residency of Canada for qualified officers and of directors; (f) articles of incorporation (except in the case of sole proprietorship) as outlined in s. 23 of this D-Memo; and, (g) upon successful completion and submission of the application; i) payment of the Customs Broker Licence fee (for the current fiscal year’s fee, please consult the website: Licensed customs brokers ); ii) security in the amount of CAD $50,000. Note: All fees for records checks and/or fingerprints are the responsibility of the applicant(s). Note: All partners and directors who are not Canadian citizens or permanent residents must still provide a certified criminal record check with fingerprinting. Instruction for certified criminal record checks with fingerprinting outside Canada that is certified by the RCMP can be found on the RCMP website . Note: All certified criminal record checks are valid for 6 months after issuance. 21. Once a complete application is approved, an invoice for the Customs Broker Licence fee is generated and posted to the applicant’s RM account in the CCP. The applicant must then post the required financial security and pay the Customs Broker Licence fee. Citizenship 22. As qualified officers and the majority of directors have to be Canadian citizens or permanent residents of Canada, proof of citizenship is required. For licensing purposes, acceptable proof would be a copy of one of the following: Canadian Citizens (a) birth certificate from a Canadian province or territory (issued under the Vital Statistics Act); (b) Canadian certificate of registration of birth abroad; (c) certified statement of live birth from a Canadian province or territory; (d) certificate of Canadian citizenship or certificate of naturalization (paper document or card, not commemorative issue); (e) certificate of Indian status (paper or plastic card); (f) registered Indian record (certified); or, (g) valid Canadian passport or Canadian passport expired for less than 5 months. Permanent Residents (a) Canadian immigration identification card; (b) confirmation of permanent residence (IMM 5292, 5688); (c) valid permanent resident card or a permanent resident card expired for less than 5 months; or, (d) record of landing (IMM 1000). 23. If the applicant is a corporation or a partnership of corporations, the following documentation also has to be provided upon submission of the application package: (a) a copy of the certificate of registration or incorporation for each corporation, proving that the firm is registered in Canada; and, (b) a resolution of the board of directors appointing the qualified officer and any Directors as an officer of the corporation. If the applicant is a partnership of corporations, this is required for only one of the partners. 24. The applicant may be requested to provide information, such as financial statements, to demonstrate sufficient financial resources to conduct business in a responsible manner. This information does not have to be submitted with the application, but may be requested at any time during the licensing process. 25. The completed application package, signed by the qualified officer, is to be submitted on the CCP. Acceptable forms of e-signature include scanned handwritten signatures, signatures from a pdf software’s “sign” function, or a local digital certificate signature. Security 26. A security deposit in the amount of CAD $50,000 is to be provided via the CCP in the final stages of the application. The CAD $50,000 security deposit is to protect the CBSA against loss while the licence is in effect. The CCP must be used to electronically post financial security. Memorandum D1-7-1, Posting Security for Transacting Bonded Operations outlines and explains general policies and procedures relating to the posting of security for participating in CBSA bonded transactions. 27. Financial security is accepted in CARM via one (1) of three (3) methods: (a) The applicant submits a non-cash bond via the CCP, and their surety provider accepts it; (b) The applicant makes a cash security request in the CCP; (c) The applicant's surety provider sends the non-cash bond via an Application Programming Interface (API) on behalf of the applicant and the bond is automatically accepted in CARM. For more information on CARM financial security please refer to CARM R2 Playbook section 14.0 Financial Security. Processing of Applications 28. Once an application package is complete, meaning that all the requirements of the Regulations are met, the application process takes approximately three months from the date of submission to the approval of a licence. 29. A departmental investigation will be conducted on the qualified officers, directors, and partners to establish the good character requirement. This investigation will examine criminal records, CBSA compliance history, credit history and personal and work references. The information provided on Form L60 will be used in this investigation along with the examination of a certified criminal record check with fingerprinting. All certified criminal record checks are valid for 6 months after issuance. Approval of Application 30. Upon the approval of the application, the applicant will be notified on the CCP of the results and will be granted an RM, a Customs Broker Licence number, and a transaction control number. A Customs Broker's Licence certificate will be provided to the applicant in the CCP as a downloadable PDF document. Rejection of Application 31. Should it be determined that any of the requirements of the Regulations have not been satisfied, the applicant will be informed through the CCP that the application has been rejected, specifying the unfulfilled requirement(s). The applicant may resubmit the application with new or additional information. Licence Fees 32. The annual fee for a customs broker licence is updated annually as issued under the Service Fees Act . Current fiscal year’s rates can be found by consulting the website Licensed customs brokers . 33. The licence fee is nonrefundable once an application has been processed; as well, fees will not be refunded when a customs broker ceases operations prior to the end of the licensing period. Licence Renewal 34. In accordance with sections 11 and 12 of the Regulations, a “Customs Broker Licence Renewal Fee Invoice” will be issued to all licensed customs brokers annually through the CCP. A licence, including a licence that has been renewed, expires on the 31st day of March in accordance with section 12 of the Regulations. 35. Payment of the invoice is to be made on the CCP. The CBSA will issue Form K23, Miscellaneous invoice , through the CCP for the fee, at which point the renewal fee can be paid via the CCP. Conduct of Business Licence Authorization 36. A successful application for a customs broker licence authorizes the holder to transact business as a customs broker at any CBSA commercial office in Canada. Business Office 37. The business office where business is transacted as a customs broker is to maintain or have access to independent files and records. 38. Every customs broker shall display prominently their customs broker licence or a copy thereof, in the office where they transact business as a customs broker. 39. Where the customs broker is a partnership or a corporation, the customs broker shall display a sign bearing the name under which the customs broker is authorized to transact business. 40. While the requirement for a CBSA site inspection has been eliminated, the CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met. The qualified officer will be required to attest that these requirements have been met on the application for a broker licence. Importer Receipts 41. Subsection 14(c) and (d) of the Regulations requires customs brokers to provide their clients with copies of the accounting documents submitted on their behalf. Where the broker is an EDI (electronic data interchange) participant and copies of accounting documents bearing the customs accounting number and official customs stamp are not available, the customs broker will provide to the importer a receipt which reports the following details of the transaction: (a) the customs transaction number, including line number where applicable; (b) a description of goods; (c) the value and tariff code of each item; (d) the exchange rate; (e) the rates of duties and taxes; and, (f) the amount of duties and taxes paid or refunded. Records 42. The methods and procedures outlined in Memorandum D17-1-21, Maintenance of Records in Canada by Importers , also apply to those records to be kept by customs brokers pursuant to subsection 17(1) of the Regulations. Surrender of Licence 43. When a customs broker's licence is cancelled or when the broker has ceased to transact business as a customs broker, the licence is to be removed from display in the broker’s business location. Licence Changes Notification of Changes 44. Customs brokers are required to notify the CBSA of any changes affecting the validity of a licence. Such changes include, but are not limited to, changes in ownership, name changes, changes to the directors and officers of a corporation, the departure of a qualified officer, or the relocation of a business office. Any such changes require the submission of updated forms and additional documentation to be uploaded directly to the CCP, as is indicated in the following sections for each respective change. 45. Failure to report changes to the CBSA may result in the application of penalties under the Administrative Monetary Penalties System (AMPS). 46. If a change to a licence results in that customs broker no longer meeting the requirements of the Regulations, or if the change requires that a new licence be issued, the CBSA shall immediately inform the customs broker in writing. Change of Ownership 47. When the ownership of a customs broker changes, the existing licensee must advise the CBSA through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new ownership: (a) the reason for the change in ownership; (b) the effective date of the change; (c) the names of any new directors (and proof of citizenship, where applicable) that may have joined as a result of the change; and, (d) a completed Form L60 for each new appointee. (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance. 48. The CBSA will acknowledge the change of ownership through the CCP once any investigations have been completed. 49. The legal entity holding the licence prior to the change has to continue to exist after the change. If the original licence holder ceases to exist as a result of a change of ownership, a new licence application has to be made. For example, if another corporation purchases the assets of a licensed customs broker, and the first corporation is then dissolved, the licence is no longer valid. The purchasing corporation has to submit an application for a new licence. 50. In the case of sole proprietorships or partnerships of individuals, a change of ownership is not allowed as the licence is granted to the individual or partnership. Amalgamation 51. When a customs broker structured as a corporation or a partnership of corporations undergoes an amalgamation, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. During an amalgamation, the final legal entity which results from the amalgamation has to have existed and been licensed prior to the amalgamation. If the amalgamation results in a new or a previously unlicensed legal entity, a new application for a licence is to be submitted. 52. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the amalgamation: (a) a copy of amendments to the articles of incorporation reflecting the change; (b) the effective date of the change; (c) the names of any new directors or qualified officer (and proof of citizenship where applicable) that may have joined as a result of the change; (d) a completed Form L60 for each new appointee; and, (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance; (f) if security has been posted in the form of a non-cash bond or bond on the CCP, an endorsement to the bond is to be submitted to reflect the new structure. 53. The CBSA will acknowledge the amalgamation through the CCP once any investigations have been completed. Change of Name 54. When the name of the licence holder is changed, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new name: (a) revised articles showing the new legal name; (b) a list of current officers and directors; (c) a completed Form L60 for each of the new directors; and, (d) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance; (e) if security has been posted in the form of a non-cash bond or a D120, Customs Bond , an endorsement to the bond is to be submitted to reflect the new structure. 55. The CBSA will acknowledge the change of name through the CCP once any investigations have been completed. Upon acknowledgement of the change by the CBSA, a new licence will be issued and the customs broker can make the corresponding name change to their program account name on the CCP. Change of Qualified Officer 56. When a customs broker that is a corporation, a partnership, or a partnership of corporations appoints a new qualified officer, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new qualified officer: (a) a copy of a resolution of the board of directors appointing the new qualified officer as an officer of the corporation; (b) a completed Form L60 for the new qualified officer; (c) Proof of citizenship / permanent resident status ; (d) Customs broker licensing exam certificate ; and (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance. 57. An investigation will be conducted on the new qualified officer. If the new qualified officer meets the requirements of the Regulations, the customs broker will be informed via the CCP that the change has been accepted. If the new qualified officer does not meet the requirements, the customs broker will be informed via the CCP that the change has been rejected, specifying the unfulfilled requirement(s). The customs broker may request that the CBSA review the decision on the basis of new or additional information. 58. Customs brokers that are sole proprietorships may not change their qualified officer. Change of Directors 59. When there are new directors, or individuals cease to be directors, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new directors: (a) a copy of a resolution of the board of directors appointing the new directors (and proof of citizenship where applicable) as directors of the corporation; (b) a completed Form L60 for the new directors; (c) a certified criminal record check with fingerprinting; and, o All certified criminal record checks are valid for 6 months after issuance. (d) the date the director ceases to be a director of the brokerage company. 60. The CBSA will acknowledge the change of directors through the CCP once any investigations have been completed. Change of Partners 61. When a partner enters or leaves a licensed partnership or partnership of corporations, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include, in respect of the new partner, a completed Form L60 for the new partner, including a certified criminal record check with fingerprinting, if the customs broker is a partnership of individuals, or for the directors of the corporation, if the customs broker is a partnership of corporations. All certified criminal record checks are valid for 6 months after issuance. 62. The CBSA will acknowledge the change of partners through the CCP once any investigations have been completed. 63. When a partner in a customs broker changes, the legal entity holding the licence prior to the change has to continue to exist after the change. If the original licence holder ceases to exist as a result of a change of partnership, a new licence application is to be made. Change of Address 64. If the address of the business office where a customs broker is licensed changes, the CBSA must be notified by the licensee of the change as soon as possible prior to the effective date of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the new address and of the date the new office will be opened. 65. The CBSA will acknowledge the change of address and upon acknowledgement of the change by the CBSA, the customs broker can make the corresponding address change to their program address on the CCP. Suspension or Cancellation 66. The Minister, or a person designated by the Minister, may suspend or cancel a customs broker's licence if the license holder has failed to comply with the Regulations. Grounds for suspension or cancellation include: (a) contravening an Act of Parliament or a Regulation related to the import or export of goods; (b) fraud or attempted fraud; (c) evading, attempting to evade, or suggesting the evasion of duties and taxes; (d) failure to comply with the Regulations; (e) insolvency or bankruptcy; (f) dishonest conduct as a customs broker; (g) failure to carry out the duties and responsibilities of a customs broker in a competent manner; (h) ceasing to transact business as a customs broker; and, (i) no longer being qualified under the Regulations. 67. When a licence is suspended by the Minister, the CBSA will immediately advise the licensee of the suspension and provide all relevant information concerning the grounds for the suspension. The licensee will have 30 days to provide information as to why the licence should be reinstated. This information should be provided through the CCP as indicated on CBSA’s suspension letter. 68. In cases where the licensee must take corrective action, the proposed suspension will be withdrawn when the CBSA is satisfied that the reasons for the suspension have been resolved. The licensee will be advised through the CCP when a suspended licence has been reinstated. 69. Before the Minister cancels a licence for the above reasons listed in section 66, the CBSA will advise the licensee by communications sent to the licensee 30 days prior to the intended date of cancellation. The CBSA will provide the licensee with all relevant information concerning the grounds for the cancellation. During the 30-day period, the licensee may provide information to the CBSA through the CCP as indicated in CBSA’s notice of cancellation explaining why the licence should not be cancelled. The CBSA will consider this information and the notice of cancellation will be withdrawn if the Minister is satisfied that the cause for the cancellation no longer exists. 70. Cancelled licences will not be reinstated. The holder of a licence that has been cancelled has to apply for a new licence and be granted a new licence in order to again conduct business as a customs broker. 71. Documentation concerning changes, cancellation and suspensions of licences should be submitted through the CCP. Brokerage Fees 72. Fees charged for brokerage services constitute a private business transaction between the customs broker and the client. The CBSA does not intervene in fee disputes unless the client can demonstrate that the customs broker is in contravention of the Regulations by dishonest conduct, fraud or incompetence. Additional Information 73. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 . References D120, Customs Bond L53, Application for a Customs Brokers Licence L60, Customs Brokers Questionnaire Administrative Monetary Penalties System Applicable legislation Customs Act Customs Brokers Licensing Regulations Related D memoranda D1-7-1, Posting Security for Transacting Bonded Operations D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination D17-1-21, Maintenance of Records in Canada by Importers Superseded D memorandum November 22, 2024 Issuing office Regulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us For more information, please contact the Commercial Registration Unit at Brokers_Licensing-Agrement_des_Courtiers@cbsa-asfc.gc.ca .",
+    "history": "",
+    "last_amended": "2026-02-11",
+    "current_to": "2026-02-11",
+    "citation": "Memorandum D1-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- D120, Customs Bond\n- L53, Application for a Customs Brokers Licence\n- L60, Customs Brokers Questionnaire\n- Administrative Monetary Penalties System\nApplicable legislation\n- Customs Act\n- Customs Brokers Licensing Regulations\nRelated D memoranda\n- D1-7-1, Posting Security for Transacting Bonded Operations\n- D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination\n- D17-1-21, Maintenance of Records in Canada by Importers\nSuperseded D memorandum\nNovember 22, 2024\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-02-11",
+    "current_to": "2026-02-11",
+    "citation": "Memorandum D1-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum contains information concerning the Customs Brokers Professional Examination, given pursuant to section 15 of the Customs Brokers Licensing Regulations .\nTarget audience: Importers of commercial goods\nKey content: How to apply for and take the Canada Border Services Agency’s Customs Brokers Professional Examination\nKeywords: CARM, accounting, commercial goods, importer, payment, program",
+    "history": "",
+    "last_amended": "2026-01-16",
+    "current_to": "2026-01-16",
+    "citation": "Memorandum D1-8-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2026-01-16",
+    "current_to": "2026-01-16",
+    "citation": "Memorandum D1-8-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Updates to this memo are to advise of yearly increases to the fee for taking the Customs Brokers Professional Examination.",
+    "history": "",
+    "last_amended": "2026-01-16",
+    "current_to": "2026-01-16",
+    "citation": "Memorandum D1-8-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The Customs Brokers Licensing Regulations (Regulations) require any person intending to transact business as a customs broker to have sufficient knowledge of the laws and procedures relating to the importation and exportation of goods. This is accomplished by successfully completing the examination administered by the Canada Border Services Agency (CBSA) and then continuously updating the knowledge through ongoing prescribed business experience. For information on the criteria that the licensed customs brokers must meet, refer to Memorandum D1-8-1: Licensing of Customs Brokers .\nAdministration and Frequency of the Examination\n2. The examination is offered in each region at least once a year.\n3. A written notice is posted in all CBSA commercial offices and on the CBSA website at least sixty (60) days prior to the date of the examination.\n4. Candidates are responsible for all expenses incurred while attending the examination. Candidates are required to show valid photo identification before the examination is administered.\nExamination\n5. The examination is intended for those individuals intending to apply for a customs broker licence as an individual or those intending to take the position of qualified officer on behalf of a partnership or corporation. A qualified officer is the individual who meets the requirements of section 3 of the Regulations governing residency, citizenship, age and character, and the knowledge and experience qualifications set out in section 4 of the Regulations, and who the licence-holder identifies as the qualified officer.\n6. Applications for the examination are to be made in writing on Form L55, Application for Customs Brokers Examination . This form is to be submitted to the chief officer of CBSA at the nearest CBSA office at least thirty (30) days before the date of the examination. Applications received after this deadline will not be accepted.\n7. The application must be accompanied by a non-refundable payment. Please refer to the: Customs Brokers Professional Examination website for the applicable fiscal year's fee.\n8. The examination consists of one-three hour session. The questions are multiple-choice. The Appendix provides a list of suggested (but not limited to) areas of knowledge that will be tested. Candidates must attain an overall passing grade of 60 percent.\nResults of the Examination\n9. Results are emailed to each candidate within four weeks of the date of the examination.\n10. By passing this examination, candidates will have demonstrated that they meet the knowledge requirement of section 4 of the Regulations. Successful completion of the examination alone does not mean that an individual can be considered a customs broker. The title “customs broker” is reserved for individuals, partnerships, or corporations who are authorized to transact business under the authority of a customs brokers licence issued by the CBSA. For detailed requirements, please refer to the Customs Brokers Licensing Regulations or to Memorandum D1-8-1: Licensing of Customs Brokers .\n11. Individuals who have fulfilled the knowledge requirement of the Regulations through successful completion of the examination must work in the customs brokerage industry to maintain this qualification. The work may be as an individual licensed customs broker, as a partner, a director, the qualified officer or an employee of a licensed customs broker. If there is a break in service, the individual may no longer be eligible (see Memorandum D1-8-1: Licensing of Customs Brokers for details).\n12. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2026-01-16",
+    "current_to": "2026-01-16",
+    "citation": "Memorandum D1-8-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-3",
+    "marginal_note": "Appendix",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Suggested (but not limited to) Areas of Knowledge Tested Through the Canada Border Services Agency Customs Brokers Professional Examination\nThe examination tests individuals on their knowledge of the laws and procedures relating to the importation and exportation of goods, including:\n- provisions of the Customs Act , the Customs Tariff , the Excise Act , the Excise Tax Act , and the Special Import Measures Act ;\n- CBSA regulations, policies, and procedures;\n- legislation administered by the CBSA on behalf of other government departments as it relates to the importation and exportation of goods; and\n- general business practices.",
+    "history": "",
+    "last_amended": "2026-01-16",
+    "current_to": "2026-01-16",
+    "citation": "Memorandum D1-8-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html"
+  },
+  {
+    "id": "dmemo-D1-8-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D1-8-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following D-memoranda references contain details of suggested (but not limited to) areas of knowledge tested, and are provided to assist individuals preparing for the examinations:\n- Broker Licensing, Invoicing Requirements, Security D1 Series\n- Reporting D3 Series\n- Warehousing, Duty Free Shops and Ships Stores D4 Series\n- International mail (see also D8 Series; D17 Series) D5 Series\n- Refunds D6 Series\n- Drawbacks D7 Series\n- Remissions and Temporary Importation D8 Series\n- Tariff Classification/Commodities D10 Series\n- General Tariff Information D11 Series\n- Valuation D13 Series\n- Special Import Measures Act (SIMA) D14 Series\n- Accounting and Release Procedures D17 Series\n- Acts and Regulations of Other Government D19 Series\n- Exportations D20 Series\n- Administrative Monetary Penalty System D22 Series\nCurrent versions of the above D-memoranda and of the Customs Tariff can be found on the CBSA Web site at Canada Border Services Agency under “Publications and Forms.”\nCurrent versions of the Customs Act , the Excise Act , the Excise Tax Act , and the Special Import Measures Act , can be found at the Department of Justice Laws Web site at Justice Laws Website .\nThe CBSA does not provide training courses or study guides for individuals preparing to write the Canada Border Services Agency Customs Brokers Professional Examination.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Act\n- Excise Tax Act\n- Special Import Measures Act\n- Customs Brokers Licensing Regulations\nRelated D memoranda\nMemorandum D1-8-1: Licensing of Customs Brokers\nSuperseded D memorandum\nNovember 7, 2013\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-16",
+    "current_to": "2026-01-16",
+    "citation": "Memorandum D1-8-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "The purpose of this memorandum is to give more detailed information on Tariff Item 9803.00.00, conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada. Included in this document are the legislative and regulatory references as well as definitions and guidance.\nTarget audience: Importers of conveyances and baggage being temporarily imported by a person who is not a resident of Canada for use by that person in Canada.\nKey content: The purpose of this memorandum is to provide guidance on processing visitors who may import certain goods for their own use in Canada as \"personal baggage and conveyances\" duty and tax-free , provided all such items are reported to the Canada Border Services Agency (CBSA), are not subject to any restrictions, and are exported at the end of the visit. 2. Goods that remain in Canada at the end of the visit become subject to the applicable duty and taxes and to seizure and forfeiture if not reported to the CBSA.\nKeywords: baggage, conveyance, visitor, temporary importation, non-residents.\nOn this page Updates to this D-memo Legislation Regulations Guidelines References Applicable legislation Related D memoranda Superseded memoranda D Issuing Office Contact us",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "On this page",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "- Updates to this D-memo\n- Legislation\n- Regulations\n- Guidelines\n- References Applicable legislation Related D memoranda Superseded memoranda D Issuing Office\n- Contact us",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "Updates to this D-memo",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "Updates to documentation requirements for United States Preclearance Personnel which confirms that they are authorized to conduct preclearance in Canada.\nTo inform of changes to legislation and regulations pertaining to expansion of excise taxes to vaping products and amendments to the Temporary Importation of Baggage and Conveyances by Non-residents Regulations which introduces a limit to the quantity of vaping products that can be imported duty and tax free by non-residents .",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "Legislation",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Item No. 9803.00.00\nConveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada.\nCustoms Tariff\nParagraphs 133(b) and (e) read:\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations:\n(b) defining the expressions \"baggage\", \"conveyance\", \"former resident\", \"incidental to the international traffic of the goods\", \"resident\", \"temporarily\" and \"temporary resident\" for the purposes of a tariff item of Chapter 98 of the List of Tariff Provisions;\n(e) for the purposes of tariff item No. 9803.00.00:\n- prescribing conditions under which goods or conveyances may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to establish such conditions in specified circumstances,\n- limiting the quantity of any class of goods that may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to increase those limits in specified circumstances,\n- limiting the length of time that imported goods or conveyances may remain in Canada and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,\n- excluding any class of goods or conveyances from classification under that tariff item, and\n- authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported goods or conveyances and limit the amount and type of security that may be required.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "Regulations",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "Regulations Respecting the Temporary Importation of Baggage and Conveyances by a Person Not a Resident of Canada\nShort Title\n1. Non-residents' Temporary Importation of Baggage and Conveyances Regulations .\nInterpretation\n2. In these Regulations,\n\"baggage\" means the baggage referred to in section 4 of the Excise Act, 2001 ; ( bagages )\n\"beer\" means beer or malt liquor as defined in section 4 of the Excise Act, 2001 ; ( bière )\n\"cigar\" has the same meaning as in section 2 of the Excise Act, 2001 ; ( cigare )\n\"cigarette\" has the same meaning as in section 2 of the Excise Act, 2001 ; ( cigarette )\n\"common-law partner\", in respect of a person, means an individual who is the common-law partner of the person within the meaning of subsection 248(1) of the Income Tax Act ; ( conjoint de fait )\n\"conveyance\" means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods but does not include a mobile home trailer that is more than 2.6 metres in width; ( moyen de transport )\n\"manufactured tobacco\" has the same meaning as in section 2 of the Excise Act, 2001 ; ( tabac fabriqué )\n\"Minister\" means the Minister of National Revenue; ( ministre )\n\"resident\" means a person who, in the settled routine of that person's life, makes their home, resides and is ordinarily present in Canada; ( résident )\n\"temporary resident\" means:\n- a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of: studying at an educational institution, employment for a period not exceeding 36 months, or performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Land, Rail, Marine, and Air Transport Preclearance Between the Government of Canada and the Government of the United States of America, signed March 16, 2015 ,\n- the spouse or common-law partner or any dependent of a person described in subparagraph (a)(i) or (ii), and\n- the spouse or common-law or any dependent of a person described in subparagraph (a)(iii); ( résident temporaire )\n\"visitor\" means a person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months. ( visiteur )\nTerms and Conditions\n3. A person who is not a resident may import baggage or conveyances classified under tariff item No. 9803.00.00 for the personal use of that person in Canada if:\n- the baggage or conveyances are not used by a resident;\n- in the case of conveyances, they are not used in Canada for: moving passengers or goods for compensation or for transporting goods for sale, or soliciting sales or subscriptions on behalf of the Canadian office of a business or on behalf of a business based in Canada;\n- [Repealed, SOR /94-784, s. 2]\n- in the case of consumable goods: that are imported by a person described in subparagraph (a)(i) or (ii) or paragraph (b) of the definition \"temporary resident\" in section 2, they accompany that person at the time when that person initially arrives in Canada, that are imported by any other temporary resident, they accompany the temporary resident at the time that temporary resident initially arrives in Canada or at any time that that temporary resident returns to Canada after an absence abroad, and that are imported by a person other than a temporary resident, they accompany that person at the time the person arrives in Canada;\n- where the baggage or conveyances are imported by a visitor, the visitor declares that the visitor intends: to leave Canada on a specified date, or to make a series of visits to Canada within the succeeding 12 months and specifies the date on which the visitor intends to leave Canada at the end of the final visit of the visitor;\n- in the case of baggage or conveyances other than consumable goods, the baggage or conveyances are exported from Canada or destroyed under the supervision of a customs officer before the expiration of the time limit specified in section 5; and\n- in the case of a visitor referred to in subparagraph (e)(ii), the visitor produces, on each arrival in Canada during the period referred to in that subparagraph, the customs form issued to the visitor in respect of any baggage or conveyances that were imported on a previous visit and remained in Canada during the visitor's absence if the visitor is requested by a customs officer to do so.\n4. (1) Subject to subsection (2), the baggage that a person who is not a resident of Canada may temporarily import under tariff item No. 9803.00.00 consists of any goods that the person imports for their personal use and that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada, but does not include more than:\n- (a) 1.5 L of wine, or 1.14 L of spirits, or 1.14 L of wine and spirits, or 8.5 L of beer or ale;\n- (b) 200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 tobacco sticks;\n- (b.1) 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; or\n- (c) 200 rounds of ammunition or, if they are for the use of that person at a meet held under the auspices of a recognized shooting or rifle association of Canada, 1,500 rounds of ammunition.\n(2) If a person described in subparagraph (a)(iii) or paragraph (c) of the definition \"temporary resident\" in section 2 has been absent from Canada for not less than 48 hours, the baggage that that person may import under tariff item No. 9803.00.00 does not include alcoholic beverages or tobacco products.\nTime Limits\n5. (1) Imported baggage and conveyances classified under tariff item No. 9803.00.00 may remain in Canada\n- where they are imported by a visitor, until the earlier of: the expiration of the date that the visitor has declared, under subparagraph 3 (e)(i) or (ii), the visitor intends to leave Canada, and 12 months after the date of importation;\n- if they are imported by a person described in subparagraph (a)(i) of the definition \"temporary resident\" in section 2, or by the spouse, common-law partner or dependent of that person, until the day on which that person completes their studies at an educational institution;\n- if they are imported by a person described in subparagraph (a)(ii) of the definition \"temporary resident\" in section 2, or by the spouse, common-law partner or dependent of that person, until the earlier of: the day on which that person completes their employment in Canada, and 36 months after the day on which that person arrives in Canada; and\n- if they are imported by a person described in subparagraph (a)(iii) or paragraph (c) of the definition \"temporary resident\" in section 2, until the day on which the person described in subparagraph (a)(iii) completes their employment in Canada with the Government of the United States.\n(2) Notwithstanding subsection (1), where it is impossible or impracticable for a visitor or temporary resident to comply with the requirements of that subsection, the Minister may extend the length of time during which any imported baggage or conveyances that are classified under tariff item No. 9803.00.00 may remain in Canada:\n- in the case of baggage or conveyances imported by a visitor, to any date up to 18 months after the date of importation; and\n- in the case of baggage or conveyances imported by a temporary resident, to any date up to six months after the termination of his employment or studies, as the case may be, in Canada.\nSecurity\n6. The Minister may require security, in the form of cash or a certified cheque, in respect of any baggage or conveyances imported and classified under tariff item No. 9803.00.00 of the Customs Tariff in an amount not exceeding the duties that would be payable if that tariff item did not apply.\nComing Into Force\n7. These Regulations came into force on January 1, 1998 .\nExcise Act, 2001 , S.C. 2002, c. 22\nSection 32.(2)(j) and 35.(2)(c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits;\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits.\nStamping and Marking of Tobacco\nProducts Regulations\nSection 5 as set out in the Stamping and Marking of Tobacco Products Regulations of the Income Tax Act, 2001 reads:\n5. (1) for the purposes of paragraphs 32(2)(j) and 35(2)(c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of:\n- 200 cigarettes;\n- 50 cigars;\n- 200 tobacco sticks; or\n- 200 g of manufactured tobacco\n5.1 (1) For the purposes of paragraphs 158.44(3)e) and 158.47(2)c) and section 158.56 of the Act, the prescribed limit if give units of vaping products.\n(2) For the purposes of subsection (1), a unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "Guidelines",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "Visitors to Canada\n1. Visitors may import certain goods for their own use in Canada as \"personal baggage and conveyances\" duty and tax-free , provided all such items are reported to the Canada Border Services Agency (CBSA), are not subject to any restrictions, and are exported at the end of the visit.\n2. Goods that remain in Canada at the end of the visit become subject to the applicable duty and taxes and to seizure and forfeiture if not reported to the CBSA.\nDocumentation (Accounting)\n3. For the purpose of tariff item No. 9803.00.00, conveyances and baggage, other than consumable goods, do not need to accompany the non-resident at the time of his or her arrival in Canada, and the non-resident is not required to be present or personally declare such goods at the port of entry. No accounting will be required for conveyances and baggage classified under tariff item No. 9803.00.00 and these goods may be released without the need for CBSA documentation.\nNote: Where goods are not personally imported by a non-resident , it is recommended that documentation, which demonstrates how the conditions set out in the Regulations Respecting the Temporary Importation of Baggage and Conveyances by a Person Not a Resident of Canada have been met, accompany the conveyance and baggage at the time of importation. This information will assist border services officers in determining whether the conveyance and baggage are eligible for duty-free entry under tariff item No. 9803.00.00. Goods which are deemed ineligible will be subject to regular duty and taxes.\n4. Documentation must be issued by the CBSA in all cases where the traveller intends to make a series of visits during a given period and leave conveyances in Canada between visits. The Form BSF375, CBSA Report will be used for this purpose and will serve as a receipt for the traveller. There is no requirement to present the Form BSF375 at a CBSA office at the time of final departure. However, it should be kept readily available at all times, as proof of legal importation of the conveyance for which it has been issued. Goods described on the Form BSF375 must be exported from Canada no later than the date shown on the form. There may be extenuating circumstances that prevent a visitor from exporting the baggage or conveyances, and such circumstances must be reported to the CBSA forthwith for authorization and documentation.\nImportation Documents and Security Deposits\n5. At the time of importation of a conveyance or baggage into Canada, a security deposit may be required at the discretion of a border services officer to ensure that all of the conditions of importation will be complied with. While a security deposit may be in an amount equal to the duty and taxes otherwise payable on the goods, a nominal amount is often satisfactory.\n6. When a security deposit is deemed necessary for goods temporarily imported, the border services officer will issue a Form E29B, Temporary Admission Permit , as a control document. Security deposits in the form of cash or a certified cheque made payable to the Receiver General for Canada are refunded to the traveller by means of a Government of Canada cheque, which is forwarded by mail after the items are exported from Canada under the CBSA supervision. While it is not necessary to export the items at the same CBSA office at which importation was made, the Form E29B must be presented to an officer along with the goods for comparison and acquittal. The traveller will be given the receipt copy of the duly acquitted Form E29B.\n7. As an alternative to the Form E29B and the posting of a security deposit for goods at the time of arrival, importers may obtain an A.T.A Carnet or a Carnet de passage en douane in their country of domicile prior to arrival in Canada. An A.T.A Carnet may be obtained in participating countries through the local Chamber of Commerce or its affiliated associations. When the importer presents a valid A.T.A Carnet at the time of arrival, no further documentation or security is required. Additional information is contained in Memorandum D8-1-7 , Use of A.T.A Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\n8. Canada is also a contracting party to the Customs Convention on the Temporary Importation of Private Road Vehicles. In accordance with the Convention, an international document called the Carnet de passages en douane for motor vehicles and trailers can be used instead of a Form E29B when a non-resident imports a private road vehicle for pleasure purposes for a period not exceeding one year.\nTime Limits\n9. Baggage and conveyances temporarily imported by non-residents of Canada may remain in Canada duty and tax-free until the expiration of the date they intend to leave Canada or 12 months after the date of importation. In cases when it is impossible or impracticable for non-residents to comply with the time limits identified in the Regulations Respecting the Temporary Importation of Baggage and Conveyances by a Person Not a Resident of Canada , an extension may be requested. The extension provided should give the non-residents sufficient time to remedy the situation and affect the export, but no longer then is prescribed in the Regulations.\n10. The non-resident must demonstrate that it is impossible or impracticable for him or her to export their baggage or conveyance within the time limit prescribed. Examples of \"impossible or impracticable\" situations may include: adverse weather conditions, illness, death, essential repairs to the conveyance (not including routine maintenance or tune-up ), or other circumstances deemed to cause undue hardship that would make the export of goods practically impossible or not feasible.\nPublic Health\n11. Non-residents who are suffering from a communicable disease upon their arrival in Canada, or if they have been in close contact with someone with a communicable disease, are obligated to inform a border services officer or a quarantine officer, who can determine if they require further assessment. If they become ill after their arrival in Canada, they should consult a Canadian doctor and inform the doctor where they were and what, if any, treatment or medical care they have received (e.g. medications, blood transfusions, injections, dental care or surgery).\nAlcohol, Tobacco and Vaping Products\n12. Non-residents may import amounts of alcoholic beverages, tobacco and vaping products, free of duty and taxes, as long as these items are in their possession when they arrive in Canada .\nAlcoholic Beverages\n13. Alcoholic beverages can be imported only by those persons who have attained the legal age as prescribed by the provincial or territorial authority where they arrive. These are beverages that exceed 0.5% alcohol by volume.\n14. The minimum legal ages for the importation of alcoholic beverages under the laws of the province or territory are:\n- 18 years for Alberta, Manitoba and Quebec; and\n- 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n15. Non-residents can include one of the following amounts of alcoholic beverages in tariff item No. 9803.00.00 without assessment:\n- 1.5 litres of wine;\n- a total of 1.14 litres of alcoholic beverages; or\n- up to 8.5 litres of beer or ale.\n16. Coolers are classified according to their alcoholic content by volume. For example, beer coolers are subject to the limit applicable to beer; wine coolers are subject to the limit applicable to wine. De-alcoholized beer and wine containing not more than 0.5% alcohol by volume are not classified as alcoholic beverages, and, as such, no limits apply.\n17. All provinces and territories, except the Northwest Territories and Nunavut, allow travellers to import alcoholic beverages in excess of their free entitlement up to a specified limit. In most cases, the limit is 9.1 litres; however, some provinces allow more. Where the duty- and tax-free allowance is exceeded, the traveller must pay a provincial fee in addition to the applicable assessments on the excess quantity. The CBSA will collect both at the time of importation. Generally, the overall costs are high.\n18. Non-residents wishing to import quantities in excess of the provincial limit must contact the appropriate provincial authority and obtain the necessary permission in advance of their arrival.\nTobacco Products\n19. Non-residents can include all of the following amounts of tobacco products in tariff item No. 9803.00.00 duty and tax-free\n- 200 cigarettes,\n- 50 cigars,\n- 200 grams of manufactured tobacco, and\n- 200 tobacco sticks.\n20. For a visit of short duration, these quantities may be limited to amounts, which are appropriate in respect of the nature, purpose, and duration of the visit.\n21. In addition, the Excise Act, 2001 limits the quantity of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product does not have an excise stamp \"DUTY PAID CANADA • DROIT ACQUITTÉ \". The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:\n- 200 cigarettes,\n- 50 cigars,\n- 200 grams of manufactured tobacco, or\n- 200 tobacco sticks.\nVaping Products\n22. Non-residents can import duty and tax free in accordance with tariff item No. 9803.00.00, 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers in addition to the tobacco products listed in paragraph 19. For a visit of short duration, these quantities may be limited to amounts, which are appropriate in respect of the nature, purpose, and duration of the visit. Vaping products in combination of both solid and liquid forms imported together, may benefit from the duty and tax-free exemption as long as the total does not exceed 120. For example 40 ml of liquid products and 80g of solid products constitute a total of 120 and may benefit from the duty and tax-free exemption.\nNote: the Excise Act, 2001 , limits the quantity of vaping products that may be imported (or possessed) by an individual for personal use if the vaping product does not have an excise stamp \"DUTY PAID CANADA • DROIT ACQUITTÉ \". The limit is currently five units of vaping products. One unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers.\nControlled, Restricted, or Prohibited Goods\n23. The CBSA assists other government departments in controlling the importation of certain goods into Canada. For information on:\n- firearms and weapons (which include replica firearms, mace/pepper spray etc), refer to Memorandum D19-13-2 , Importing and Exporting Firearms, Weapons and Devices ;\n- explosives (which include fireworks and ammunition, etc.), refer to Memorandum D19-6-1 , Import, Export and in Transit Requirements of the Explosives Act and Regulations ;\n- food, plants, animals and related products, refer to Memorandum D19-1-1 , Food, Plants, Animals and Related Products ;\n- currency and monetary instruments, refer to Memorandum 19-14-1 , Cross-Border Currency and Monetary Instruments Reporting ;\n- cultural property, refer to Memorandum D19-4-1 , Export and Import of Cultural Property ;\n- used or second-hand mattresses refer to Memorandum D9-1-7 , Used or Second-hand Mattresses and Materials Therefrom ;\n- hazardous products that could pose a danger to the public (e.g. baby walkers, jequirity beans that are often found in art or bead work), consult The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods ;\n- obscene material, hate propaganda and child pornography refer to Memoranda D9-1-1 , Canada Border Services Agency's Policy on the Classification of Obscene Material and D9-1-15 , Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason and Customs Tariff item No. 9899.00.00 ;\n- prescription drugs refer to Memorandum D10-14-30 , Tariff Classification of Medicaments Including Natural Health Products ;\n- radiocommunication and telecommunication equipment, refer to Memorandum D8-1-2 , International Events and Convention Services Program ( IECSP ) .\n24. This list is not all encompassing but provides some examples of goods that are controlled, restricted, or prohibited. The D19 Series of memoranda are available on the CBSA website.\nBusiness-related Items\n25. Articles such as video recorders, cell phones, laptop computers, and similar items commonly carried by travellers for their own use while on pleasure or business trips are admissible as personal baggage.\nItems Imported for Commercial Use\n26. Goods which are temporarily imported for commercial purposes are not admissible as personal baggage. This would include goods imported for demonstration or exhibition, commercial samples, tools, or articles associated with commercial lectures or presentations. Such goods may generally be imported customs duty free, and may also be eligible for full or partial GST / HST relief, provided they meet certain conditions.\n27. For further information concerning the legislation and requirements for goods temporarily imported for commercial purposes, refer to Memorandum D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n28. For further information concerning the legislation and requirements for goods temporarily imported for meetings, conventions, trade shows, international sporting events and exhibitions, refer to Memorandum D8-1-2 , International Events and Convention Services Program ( IECSP ) .\n29. For further information concerning the requirements for goods imported by United States Customs and Border Protection preclearance officers for occupational use, refer to Memorandum D21-3-1 , Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions – Tariff Item No. 9810.00.00 .\nNon-resident Technicians\n30. Tools imported by non-residents who enter Canada on a temporary basis to carry out work on behalf of a Canadian or foreign based employer may be imported customs duty free but are subject to the GST / HST on their full value. The only exception is for tools imported temporarily to erect, install, repair or test foreign machinery or equipment, when the purchase of the machinery or equipment was conditional on the manufacturer erecting, installing, repairing and testing the machinery or equipment in Canada. In this case the tools are subject to a partial rate of GST / HST ; 1/60th for each month or part of a month that the tools are in Canada.\nReporting of Persons and Goods\n31. All persons entering Canada must report to the CBSA on arrival. Pre-approved travellers may have the ability to use alternate inspection services. The NEXUS, CANPASS, Free and Secure Trade ( FAST ) and Commercial Driver Registration ( CDRP ) programs are all examples of alternate inspection services to streamline the border clearance process for pre-approved , low risk travellers or drivers. Those interested in participating in any of the trusted traveller programs must submit an application, meet admissibility and eligibility requirements, and undergo an approval process. For program information and instructions on how to apply, visit the CBSA Program for Trusted Travellers webpage .\nTelephone Reporting Centre ( TRC ) Program\n32. For more information on the TRC program, please refer to Memorandum D2-5-12: Telephone Reporting for General Aviation, Private Boards and other Non-Commercial Passenger Conveyances .\nReporting of Aircraft – General\n33. When a private or corporate aircraft arrives in Canada and has goods on board, which are deemed to require control documentation, the border services officer will issue Form E29B, in respect of such goods, and will require the posting of a security deposit. Goods documented on Form E29B must be presented to the CBSA office for identification on the outward movement. For more information on the security deposit, refer to paragraph 6 above.\nReporting of Private or Corporate Aircraft and Small Charters\n34. Pilots must land at an authorized Airport of Entry ( AOE ) and provide advance notification of arrival for all transborder flights. Aerodromes, which are designated as an AOE with border services available, are indicated in the Directory of CBSA offices .\n35. Pilots of aircraft carrying more than 15 persons on board are required to make arrangements for CBSA clearance directly with the CBSA office at the AOE (for more information, refer to D2-5-1 , Charter Access to Airports ). Pilots of aircraft carrying 15 persons on board or fewer, must make arrangements for CBSA clearance by calling The Telephone Reporting Centre at 1-888-226-7277 at least two hours but not more than 48 hours before flying into Canada. For more information, please refer to D2-5-12 . Pilots are also cautioned that for flight arrivals outside of the established hours, the provision of border services may not always be available, and if service is made available, service charges may be applicable.\nMilitary Crews\n36. Flights should enter Canada via an AOE unless previously arranged with the CBSA. In order to make these arrangements, military crews/foreign military must contact local CBSA directly for clearance arrangements. Offices and contact information can be found on the CBSA website .\nAuthorized Movements of Corporate Aircraft\n37. Foreign-owned corporate aircraft may be used to transport non-resident company personnel/clientele into, out of, and within Canada without any restrictions on itinerary. All movements must be for the benefit of, or on behalf of, a non-resident of Canada, and any sales or subscriptions to be solicited must be on behalf of a business based outside of Canada. In addition, no goods or passengers may be transported for compensation, nor may goods be transported for sale.\n38. Residents of Canada may accompany non-resident company personnel/clientele on movements from point to point in Canada only if their presence on board the aircraft is incidental to the primary purpose of the trip and no remuneration for the flight is involved. In other words, each movement of the aircraft in Canada must be for the purpose of transporting or accommodating an eligible non-resident user. In any case where the aircraft is used to travel from point to point in Canada solely for the movement or accommodation of a resident, the aircraft is no longer eligible for the provisions of tariff item No. 9803.00.00 and becomes subject to assessment in the usual manner.\n39. One-way movements into Canada to a CBSA authorized airport and one-way movements out of Canada from a CBSA authorized airport may be made without regard to the residential status of the passengers carried or the requirements of this memorandum, provided no local use is made of the aircraft while it is in Canada.\n40. The place of residency of the pilot and crew are irrelevant for determining the authorized movement of foreign-owned corporate aircraft in Canada. Pilots or crew members who are residents of Canada, and who are employed by the foreign corporation or who are contracted by the foreign corporation, may fly foreign corporate aircraft in Canada as long as each leg of the journey is for the purpose of transporting or accommodating an eligible non-resident visitor. The pilot or crew members cannot make use of the aircraft for any personal reason without fully accounting for any revenue owing on the aircraft.\nReporting of Private Boats\n41. The first docking of a private boat arriving in Canada from a foreign country has to be made at a designated place for customs reporting. Some boat-reporting stations have border services officers on duty during the boating season. At other stations, a telephone reporting system is utilized. Upon arrival in Canada, the operator of the private boat proceeds to one of the designated stations and reports to the CBSA, by telephone. The officer may issue an oral clearance, or if an inspection or documentation is required, the officer will proceed to the location of the boat. The list of the designated marine reporting sites may be found in the Directory of CBSA Offices .\n42. Where due to weather conditions or other emergency, a private boat docks at a place which is not designated as a place for CBSA reporting, the operator must immediately report the circumstances to the nearest CBSA office or the Royal Canadian Mounted Police.\n43. If a private boat enters Canada by means of another conveyance (i.e. on a boat trailer), a Form BSF375 may be issued as a combined inward/outward report. It is not necessary to present this form to the CBSA on departure from Canada.\n44. Further reporting at the CBSA office will not be necessary at the time of departure unless articles were documented on a Form E29B at time of arrival, or if goods which required documentary control are being carried on the outward journey.\nRetention of Foreign Pleasure Craft in Canada\n45. While on their visit in Canada, foreign boaters are free to avail themselves of the services of marina operators and other repair outlets for the purpose of repair and maintenance to their boats. For example, boaters may wish to have their boats painted or overhauled before leaving Canada. This kind of work is allowed.\n46. Boats must be exported from Canada at the end of their declared exportation date, which was identified to the CBSA at the time of importation or within 12 months from the date of importation, whichever is earlier. If, however, a boat cannot be exported by the date identified at the time of importation, any request for an extension to the date of exportation must be directed to the nearest CBSA office. If an extension is warranted, the reviewing border services officer may issue a Form BSF375 in accordance with section 5(2) of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations to extend the period of importation or may require the boat to be documented on a Form E29B.\n47. Boats imported strictly for repair or storage, or those remaining in Canada for storage purposes in the off-season , should only be documented on Form E29B. If used, the Form BSF375 will be endorsed \"for repair only\". A copy of the work order from the repair facility must be attached to the CBSA copy of the Form BSF375 or the Form E29B. Both these forms must show an expiry date and indicate the location where the unit is authorized to remain while being repaired or stored.\n48. If the vessel is being imported for the purposes of repairs that are not incidental to a visit under tariff item No. 9803, or is imported strictly for the purposes of storage, tariff item No. 9993 will apply. More information on such temporary importations may be found in D8-1-1 .\n49. The Form BSF375 should be affixed to the pleasure craft so as to ensure that it remains clearly visible at all times, preferably on the inside right corner of the windshield. The Form E29B should be available for review upon demand. Both documents may be kept on file with the boat repair facility.\n50. In all other cases, pleasure craft left in Canada must be duty and tax paid. This will apply to all boats that are principally maintained or operated in Canada. Transport Canada considers boat and watercraft trailers to be vehicles. The requirements that must be met to import these trailers are outlined in Memorandum D19-12-1 , Import Vehicles .\n51. Owners are advised that operational checks are made from time to time at marina and service outlet locations. Non duty and tax paid pleasure craft, imported by visitors an remaining in Canada without being documented on a Form BSF375 or a Form E29B may be seized and forfeited under the Customs Act .\nIn-transit Travellers Through Canada\n52. From time to time, non-residents have occasion to personally transport their household effects, tools of trade, or other goods in transit through Canada. In such instances when these goods are not intended for use in Canada, the traveller is advised to prepare, in advance, a list in triplicate of all the in-transit goods, indicating their values and any identifiable serial numbers. If it is not practical to seal the vehicle, consumable goods intended for use outside of Canada should be packed in containers that can be sealed by a border services officer at the time of arrival.\n53. Border services officers use metal seals that resemble tie wraps. The lid and container used should have a hole in which the seal can be inserted and tightened. Should it not be possible to seal the container, a security deposit might be required and a copy of your list of goods will be attached to a Form E29B. The goods along with the E29B must be presented for acquittal at a CBSA office prior to exporting the goods from Canada. For more information on the security deposit, refer to paragraphs 4 to 7.\nTemporary Residents\n54. A temporary resident is defined as a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of:\n- studying at an educational institution;\n- employment for a period not exceeding 36 months; or\n- performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Land, Rail, Marine, and Air Transport Preclearance between the Government of Canada and the Government of the United States of America, signed March 16, 2015 .\n55. Persons in this category must satisfy a border services officer that they meet the definition of a temporary resident under the Non-residents’ Temporary Importation of Baggage and Conveyances Regulations prior to being accorded the associated benefits.\n56. Prior to arrival in Canada, temporary residents are advised to prepare a list in duplicate of all items to be imported temporarily, indicating the approximate values and any identifiable serial numbers. Should the border services officer determine that the goods be documented to ensure their exportation, a Form E29B will be completed and a security deposit may be required at discretion of the officer to ensure that all of the conditions of importation will be complied with.\n57. In order to minimize security requirements, it is suggested that, where possible, temporary residents, other than United States preclearance personnel, obtain a letter of undertaking from the president, vice-president , secretary treasurer, or other comparable authority of the firm or employing organization. This letter should guarantee that all of the conditions of importation will be complied with, and that any duties which become payable will be paid on behalf of the employee.\n58. Information on temporarily importing a vehicle, whether owned or leased, is available by consulting the D19-12-1 .\n59. After the initial arrival to take up residence in Canada, temporary residents, other than United States preclearance personnel, may not claim free importation of alcoholic beverages, tobacco products, or other consumable items under these Regulations. Such commodities may, however, be entered under the personal exemption items of the Customs Tariff , where so qualified (tariff item Nos. 9804.10.00, 9804.20.00, 9804.30.00, and 9804.40.00).\n60. Non-consumable items may be imported by temporary residents after their initial arrival. However, in order to avoid the posting of security deposits for long periods of time, goods imported after the initial arrival should be kept to a minimum.\nApplication for Permanent Resident Status\n61. Temporary residents, who intend to change their status with Immigration, Refugees and Citizenship Canada, to work in Canada for more than 36 months or to apply for permanent resident status at an inland office, must report to the CBSA immediately in order to permanently account for their goods. The acquittal of the temporary status and the completion of a Form B4, Personal Effects Accounting Document will be required. For example, a temporary resident who makes application for permanent resident (landed immigrant) status or to work in Canada for more than 36 months is then classified as a \"settler\" for customs purposes, and is no longer eligible to import goods on a temporary basis as a temporary resident. Refer to Memorandum D2-2-1 , Settlers' Effects – Tariff Item No. 9807.00.00 , for information on the entitlements available to settlers.\nUnited States Preclearance Personnel\n62. Unique customs benefits and clearance procedures apply to United States preclearance personnel, their spouses and dependents, for the entire duration of the posting in Canada.\n63. On first arrival in Canada, after primary inspection, the U.S. employee is to be referred to the immigration office to be issued a work permit.\n64. In addition to the work permit, if the U.S. preclearance officer is importing defensive equipment (firearm, OC Spray, ammunition, baton and/or handcuffs) for work purposes, they will be required to present the necessary commercial documents as per D21-3-1 .\n65. All of the standard exemption entitlements pursuant to tariff item No. 9803.00.00 apply to US preclearance personnel with respect to any temporarily imported durable household and personal effects However, except for Form BSF375 and Form 13-0132, Vehicle Import Form – Form 1 for each vehicle imported, no customs accounting/control documents or security deposits are required.\n66. Public Safety Canada issues a letter to each U.S. preclearance officer which confirms that they are authorized to conduct preclearance in Canada and are entitled to carry certain regulated items, including firearms, under the Preclearance Treaty. The letter also contains the officer's start and end date for working in Canada.\n67. The extension of customs benefits on each re-entry into Canada after a trip abroad is conditional upon presentation of this letter which clearly identifies the holder.\n68. Unlike other categories of temporary residents returning from a short trip abroad, U.S. personnel and their family members may claim duty- and tax-free importation of accompanying consumable goods under tariff item No. 9803.00.00 including the standard allotments of alcoholic beverages and tobacco products when the duration of absence is less than 48 hours .\n69. When the duration of absence is 48 hours or more , consumable goods including alcoholic beverages and tobacco products may not be claimed under tariff item No. 9803.00.00 but are admissible instead under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, or 9804.40.00, as the case may be.\n70. Agricultural and import limits apply in the usual manner to meat and dairy products, regardless of the duration of the trip abroad.\nPenalty Information\n71. Failure to comply with the terms and conditions of temporary importation may result in the seizure and forfeiture of baggage or conveyances.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-1",
+    "marginal_note": "References",
+    "part": "Temporary Importation of Baggage and Conveyances by Non-Residents",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Tariff Item 9803.00.00 paragraphs 133 (b) and (e) and Chapter 98, Note 5-Specifical Classification Provisions- Non Commercial\nRelated D memoranda\n- Memorandum D2-2-1: Settlers' Effects – Tariff Item No. 9807.00.00\n- Memorandum D2-5-1: Charter Access to Airports\n- Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements\n- Memorandum D8-1-1: Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- Memorandum D8-1-2: International Events and Convention Services Program ( IECSP )\n- Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods\n- Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material\n- Memorandum D9-1-7: Used or Second-hand Mattresses and Materials Therefrom\n- Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason and Customs Tariff item No. 9899.00.00\n- Memorandum D10-14-30: Tariff Classification of Medicaments Including Natural Health Products\n- Memorandum D19-1-1: Food, Plants, Animals and Related Products\n- Memorandum D19-4-1: Export and Import of Cultural Property\n- Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations\n- Memorandum D19-12-1: Import Vehicles\n- Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices\n- Memorandum D19-14-1: Cross-border currency and monetary instruments reporting\n- Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions – Tariff Item No. 9810.00.00\nSuperseded memoranda D\nMemorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-Residents dated September 17, 2021 .\nIssuing Office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D2-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-2",
+    "marginal_note": "Legislation",
+    "part": "Foreign Scientific or Exploratory Expeditions in Canada",
+    "division": "",
+    "heading": "",
+    "text": "- United Nations Convention on the Law of the Sea (UNCLOS)\n- Customs Act\n- Immigration and Refugee Protection Act (IRPA)\n- Excise Tax Act\n- Coasting Trade Act\n- Presentation of Persons (2003) Regulations\n- Ships' Stores Regulations\n- Reporting of Imported Goods Regulations\n- Scientific or Exploratory Expeditions Remission Order\n- Customs Tariff",
+    "history": "",
+    "last_amended": "2017-03-20",
+    "current_to": "2017-03-20",
+    "citation": "Memorandum D2-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Foreign Scientific or Exploratory Expeditions in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nCanadian waters as defined by subsection 2 (1), of the Coasting Trade Act , means the inland waters within the meaning of section 2 of the Customs Act , the internal waters of Canada and the territorial sea of Canada. Continental Shelf comprises the seabed and subsoil of the submarine areas that extend beyond its territorial sea throughout the natural extension of its land territory to the outer edge of the continental margin or to a distance of 200 nautical miles from the baselines, whichever distance is greater. Corporate aircraft as defined by the Presentation of Persons (2003) Regulations , means an aircraft that is used for purposes related to the business affairs of a person that does not carry passengers who have paid for passage and that has aboard on its arrival in Canada no more than 15 persons, including the crew. Contiguous Zone as defined by the Department of Fisheries and Oceans, and Coast Guard Canada, is an area of the sea adjacent to and beyond the territorial sea. Its outer limit measures 24 nautical miles from the normal baseline. The contiguous zone is located within the first 12 nautical miles of the exclusive economic zone. This band of sea is a buffer zone where the coastal state may exercise control to prevent infringement of its customs, fiscal, immigration or sanitary laws and regulations within its territory or territorial sea. The coastal state may also punish such infringements. Exclusive Economic Zone (EEZ) is an area of the sea adjacent to and beyond the territorial sea, extending out to 200 nautical miles from the baselines. Internal Waters as defined by the Department of Fisheries and Oceans, and Coast Guard Canada, consists of all waters on the landward side of the baselines established to determine Canada's territorial sea, or those areas over which Canada has historic or other title of sovereignty. Generally, all lakes, rivers and harbors are internal waters, including some, but not all, bays. Internal waters are generally treated the same way as land territory, that is, the coastal state has full sovereignty over them. There are a few minor exceptions described in the 1982 United Nations Convention on the Law of the Sea (UNCLOS) . Marine scientific research (MSR) means activities undertaken in the marine environment to enhance scientific knowledge regarding the nature and natural processes of the seas and oceans, the seabed and subsoil. Scientific equipment means instruments, apparatus, photographic equipment, machines or their accessories, used for the purposes of conducting experiments or gathering information during scientific or exploratory expeditions. Scientific or exploratory expedition means an expedition conducted or sponsored by a scientific or cultural organization, an institution of learning or a foreign government. Territorial sea as defined by the UNCLOS , is a belt of coastal waters extending at most twelve nautical miles from the baseline (usually the mean low-water mark) of a coastal state. Tools as defined by the Scientific or Exploratory Expeditions Remission Order , means tools specially designed for the maintenance, checking, gauging or repair of scientific equipment.\nPre-arrival Information\n2. Foreign scientific or exploratory expeditions may be sponsored by:\n(a) Foreign governments\n- (i) solely foreign government\n- (ii) joint foreign government and foreign non-government\n- (iii) joint foreign government and Canadian government\n(b) Foreign non-government (i.e. scientific or cultural organizations or institutions of learning)\n- (i) solely foreign non-government\n- (ii) joint foreign non-government and Canadian government\n- (iii) joint foreign non-government and Canadian non-government\n3. Foreign scientific or exploratory expeditions can be conducted on Canadian soil, in Canadian air space, in Canadian waters, or in any combination of these areas.\n4. For information regarding visitors to Canada, consult Visitors to Canada . For information regarding temporary importations, consult the Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nForeign Marine Scientific Research (MSR)\n5. In 2003, Canada ratified the UNCLOS . In accordance with the UNCLOS, foreign governments or institutions wishing to conduct MSR in the territorial sea, in the Exclusive Economic Zone (EEZ), and on the continental shelf (in some cases extending beyond 200 nautical miles), of another country must obtain advance consent from that country through proper official channels. Global Affairs Canada (GAC) administers the MSR authorization process for the Government of Canada (GC).\n6. Foreign governments conducting MSR, any portion of which, within the Canadian territorial sea are subject to the reporting requirements set out in the Immigration and Refugee Protection Act (IRPA) and the Customs Act and must report to the CBSA upon arrival. Foreign MSR conducted exclusively in the Canadian EEZ and on the continental shelf beyond the Canadian territorial sea are not required to report to the CBSA.\n7. Any type of marine scientific research sponsored by foreign governments taking place in Canada requires advance consent from the Government of Canada and a formal request under the UNCLOS guidelines. The application should be submitted to GAC through the foreign flag state's diplomatic mission, at least forty-five days in advance of the proposed expedition.\n8. When submitting an application for MSR in Canada, the United Nations standard Form A, Application for Consent to Conduct Marine Scientific Research should be used. GAC will forward the request to other affected government departments and agencies, including the CBSA, for review and evaluation. Once approved, an authorization will be issued by GAC on behalf of the Government of Canada.\nForeign Government Agencies, the International Research Community and, Foreign Educational Organizations and Institutions\n9. Expedition organizers, including foreign government agencies, cultural or learning institutions and members of the international research community provide the CBSA Foreign Expeditions and Arctic Research (FEAR) office (see paragraph 61 of this memorandum) with information regarding proposed expedition activity in Canada.\nMarine scientific research by foreign ships\n10. When Canada is the host country for international marine scientific research, foreign ships or non-duty paid ships must provide the results of all marine scientific research conducted by that ship in waters that form part of Canada or in which Canada has sovereign rights under international law to the host country. Representatives of such planned marine scientific research must contact, through the embassy of their country in Canada, the Defence and Security Relations Division of GAC (e-mail address EXTOTTIDR@international.gc.ca ) to obtain prior approval.\n11. Requests for overland and inland (Great Lakes) marine forays conducted by the US Geological Survey (USGS), in partnership with or hosted by Natural Resources Canada (NRCAN), are sent to the FEAR office by way of established diplomatic correspondence for international, cooperative scientific activities in Canada. For more information contact FEAR.\nItinerant Expeditions – Arctic Explorers and research related activities\n12. An itinerant expedition is a private expedition that is not organized or sponsored by a scientific or cultural organization, an institution of learning or a foreign government. These types of expeditions are privately sponsored and normally adventure-based. Foreign individuals, groups or organizations wishing to conduct such expeditions in Canada should be aware of all CBSA requirements for visitors and their goods. We suggest that they or their expedition outfitter contact the CBSA before entering Canada. Additional information on the CBSA processing of itinerant expeditions can be obtained by contacting the FEAR office.\n13. Organizers of foreign non-government expeditions in Canada should inform the CBSA of their expeditions in advance to facilitate entry and to avoid unnecessary delays upon arrival at a port of entry. It is advised that foreign expeditions submit the following information to the FEAR office at least 20 business days in advance of the proposed expedition:\n- (a) expedition name;\n- (b) expedition website address (if available);\n- (c) team list including: name, country of origin, passport number/date issued;\n- (d) name of sponsoring organization (if applicable);\n- (e) name of Canadian participating organization (if applicable);\n- (f) type of expedition: private, adventure or exploratory;\n- (g) area of research;\n- (h) expedition itinerary in Canada, with maps, dates, locations, arrival and departure timelines;\n- (i) a list of conveyances to be used in the expedition including conveyance type (i.e. all-terrain vehicles, vessel(s), or aircraft), with call signs or serial numbers, names, registration or license numbers, and country of registration (if so affixed);\n- (j) a list of equipment and tools including their serial numbers;\n- (k) a list of animals being used in the expedition with copies of their vaccination papers (if applicable);\n- (l) a list of firearms, controlled substances, explosives along with permit numbers (if applicable);\n- (m) a list of foodstuffs and any other items to be temporarily imported into Canada;\n- (n) a declaration of currency or monetary instruments of value greater than or equal to CAN$10,000;\n- (o) copies of certificates or licenses issued by the Canadian government (if applicable – see paragraphs 14 and 15);\n- (p) contact information of the expedition leader or chief scientist;\n- (q) a written statement signed by the expedition team agreeing to share the findings of the expedition, including its expected availability date and proposed means of sharing (if applicable); and\n- (r) a list of any other Canadian government department that has been contacted (if applicable).\n14. Expedition organizers are required to obtain licenses and/or certificates from other government departments (OGDs) as required prior to submitting their pre-arrival information to the CBSA. The CBSA works closely with OGDs and assists them in the administration of their legislation. For information regarding all OGD import and export requirements, visit the CBSA website D Memoranda 19, Acts and Regulations of Other Government Departments .\n15. In the case of foreign vessel activity in Canada, organizers may be required to obtain a coasting trade license. For complete information regarding the policies and procedures governing the temporary importation of vessels into Canada, consult the Memorandum D3-5-7, Temporary Importation of Vessels .\n16. Provided all requirements are met, the FEAR office may issue an acknowledgement letter outlining the reporting and accounting requirements for the expeditions' participants and goods.\n17. If there are any changes made to the expedition plan such as; participants, itinerary, equipment or conveyances following the initial submission of expedition information, the expedition organizer shall inform the CBSA immediately.\nMilitary Activities\nForeign military aircraft\n18. Aircraft operated by the armed forces of foreign nations are required to report to the CBSA at the time of initial landing in Canada. They are subject to all CBSA requirements when used to transport personnel, baggage, equipment, mail, or other cargo. Where only a short stopover is involved and no goods are being carried outward that require export documentation, the inward and outward reports will be made at the same time. Aircraft carrying crew members only, may report verbally; however, the CBSA may choose to examine the aircraft or the crew's baggage, please consult Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements .\nForeign military marine vessels\n19. Military activities undertaken by foreign governments in Canada, including military surveys, are not considered to be scientific or exploratory expeditions. Military surveys involve data collection for military purposes.\n20. Foreign military vessels are not required to file a Form A6, General Declaration for inward or outward movements. The masters of these vessels are authorized to make courtesy oral reports to the CBSA.\n21. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships' stores as per the Schedule to the Ships' Stores Regulations .\n22. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00 of the Customs Tariff .\n23. Countries included in the Visiting Forces Act are listed on the IRCC website . For more information, refer to foreign military personnel arriving under the Visiting Forces Act .\n24. For the CBSA clearance procedures for foreign military vessels or aircraft, please consult Memorandum D3-5-1, Marine Pre-Load/Pre-Arrival and Reporting Requirements .\nReporting and Accounting Requirements\nGeneral\n24. As per sections 11 and 12 of the Customs Act and section 18 of the IRPA , every person arriving in Canada shall, except under certain circumstances, present themselves and report their goods at a nearest CBSA office. All foreign expeditions shall report to the CBSA upon arrival in Canada.\n25. Foreign scientific, exploratory or research pre-arrival cargo and/or conveyance are exempt from ACI reporting in the marine mode as per Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements para 104(f) or the air mode as per Memorandum D3-2-1, Air Pre-Arrival and Reporting Requirements ) paragraph 135. For pre-arrival cargo and/or conveyance exempted from ACI program, a paper A6 – General Declaration must be submitted to the local CBSA office as per Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements paragraph 106 or Memorandum D3-2-1, Air Pre-Arrival and Reporting Requirements paragraph 156.\n26. The vessel master must present:\n- (a) a Form A6, General Declaration ;\n- (b) an authorization from GAC (if applicable) and/or the FEAR acknowledgement letter (if applicable);\n- (c) a detailed list of equipment and tools to be imported that indicates the make, model, serial numbers (where possible) and approximate value of each item;\n- (d) certificates and permits issued by OGDs;\n- (e) a Form BSF552, Crew Effects Declaration ;\n- (f) a complete crew list;\n- (g) a Form E1, Ship Stores Declaration ; and\n- (h) where applicable, a Form A6A, Freight/Cargo Manifest .\n27. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email at: CBSA-ASFC-PANS/AA@cbsa-asfc.gc.ca .\n28. To be admissible to Canada, participants of an expedition must meet the requirements of the IRPA, including possessing a valid travel document. Visitors from some countries may require Immigration, Refugees and Citizenship Canada (IRCC) issued visas and/or an electronic travel authority eTA . For information regarding travel documents and Temporary Resident Visa requirements, visit the IRCC website.\n29. Expedition participants coming to Canada at a land border crossing, arriving by air on a commercial flight or at a marine port of entry, shall proceed directly to the CBSA primary inspection line, present themselves and report their goods. Expedition participants shall present a copy of the GAC authorization letter (if applicable), a copy of the FEAR acknowledgement letter (if applicable), detailed list of all goods to be imported that indicates the make, model, serial numbers (where possible), and approximate value of each item. Where required, certificates and permits issued by OGDs for the goods shall be presented along with the list.\n30. The participants may be required to complete a Temporary Admission Permit , Form E29B , on temporarily imported goods and post a security deposit. For more information on how to complete a Form E29B , consult Memorandum D8-1-4, Administrative Procedures Related to Form E29B , Temporary Admission Permit . Goods that qualify for temporary importation could also be documented on a carnet. For information regarding the use of carnets, please consult Memorandum D8-1-7, Use of A.T.A. Carnets and Canada/Chinese-Taipei Carnets for the Temporary Admission of Goods . If the expedition team includes residents of Canada and the goods in their possession where purchased in Canada the individuals would complete a BSF407 Identification of Articles for Temporary Exportation (this form is only available at a port of entry) prior to leaving Canada and present this upon their return (Canadian goods returning). If the goods being imported were purchased outside Canada and will be staying in Canada, they will be subject to the individual's personal exemption and may be subject to the Goods and Services Tax/Harmonized Sales Tax (GST/HST). If the imported goods are being used by a Canadian resident who is part of the expedition but the goods will be leaving Canada then the expedition organizer would list them on Form E29B and may be required to post a security deposit.\n31. In cases where a foreign expedition has unaccompanied goods shipped to Canada prior to or following the expedition team's arrival, the foreign expedition shall inform the FEAR office in advance and follow the appropriate import procedures. Goods arriving in advance of the owner's arrival cannot be released by the CBSA and will be held in storage at a sufferance warehouse for a maximum period of 40 days, after which time they will be treated as unclaimed. Goods to follow should be accounted for when the expedition enters Canada at the first point of arrival. In cases where goods to follow will be shipped directly to a remote location in Canada, arrangements should be made with the CBSA office in advance.\n32. If used to temporarily import goods, the Form E29B or the carnet will be acquitted when all the goods listed on the Form E29B or the carnet, are exported. The Border Services Officer (BSO) acquits the Form E29B by completing the appropriate fields or acquits the carnet by completing the appropriate re-exportation certificate.\nForeign Research Vessels\n33. Foreign expeditions coming to Canada by research vessel shall report to the nearest CBSA office designated for the clearance of vessels. This applies even though the expedition will only be conducted in Canadian waters and does not plan any port calls. The CBSA reporting requirements are triggered for a research vessel conducting research in Canada whenever it crosses the international boundary and enters Canadian waters.\n34. All persons aboard the vessel, including, but not limited to, scientists, research assistants, technicians, divers, passengers, etc. are considered to be members of the crew and must be included on the crew list. The crew list must include full names, dates of birth and travel document information. It may be computer generated, typed or printed on a form such as the International Maritime Organization crew list form.\n35. Form E1 is used to document alcoholic beverages; tobacco products; food, plants, animals and related products; narcotics and prescription drugs; firearms and weapons (including explosives, fireworks and ammunition); pornography and currency and monetary instruments that are on board the vessel. Information regarding ship stores can be found in Memorandum D4-2-1, Ships' Stores .\n36. All copies of the Form A6 will be date-stamped and signed by the BSO and by the vessel master. A copy of the Form A6 must be kept by the vessel master as proof of report.\n37. Information on accounting and documenting temporarily imported goods can be found in paragraph 30 of this memorandum. The vessel master shall prepare the vessel and the goods for examination if requested by a BSO.\n38. The vessel master must also file a Form A6 \"outward report\" to the CBSA at the completion of the expedition in Canada. The outward report must be presented at the nearest CBSA office. The Form E29B or the carnet, if used, will be acquitted at this time.\nForeign Research Aircraft\n39. A research aircraft carrying the foreign expedition team and goods must first land at a CBSA designated Airport of Entry (AOE) during its business hours and must contact the local CBSA office at the airport in advance in order to fulfill all CBSA reporting requirements. For more information refer to Memorandum D3-2-1 , Air Pre-arrival and Reporting Requirements .\n40. Expedition participants shall present the authorization from GAC (if applicable) and/or a CBSA acknowledgement letter (if applicable), and a detailed list of all goods to be imported that indicates the make, model, serial numbers (where possible), and approximate value of each item. Where required, certificates and permits issued by OGDs for the goods shall be presented along with the list.\n41. The pilot shall prepare the aircraft and the goods for examination if requested by the BSO. The pilot is also required to report to the CBSA at the termination of the expedition in Canada. The Form E29B or the carnet, if used, will be acquitted at this time.\nCorporate Aircraft\n42. In cases where a foreign expedition is coming to Canada on corporate aircraft carrying no more than 15 people (including the crew) and there is no scientific equipment, tools or other commercial goods on board, the pilot may report to the CBSA by calling the Telephone Reporting Centre (TRC) at 1-888-226-7277 at least two hours, but no more than 48 hours, before flying into Canada. A facsimile, to set up the flight, is also acceptable within these time frames, but it does not relieve the pilot the requirements to call the TRC. The pilot shall report the following information for all persons on board, including the crew:\n- (a) full name, date of birth, citizenship and residency;\n- (b) length of absence from Canada (residents);\n- (c) purpose of the trip and length of stay in Canada (visitors);\n- (d) declaration of all goods on board;\n- (e) declaration of any firearms or weapons;\n- (f) declaration of currency or monetary instruments of value greater than or equal to CAN$10,000;\n- (g) declarations of all goods on board aircraft including any Canadian Food Inspection Agency requirements.\n43. The pilot shall also:\n- (a) provide the aircraft registration number;\n- (b) provide the destination and landing point (must be a designated AOE) in Canada;\n- (c) if the destination is a Fixed Base Operation (FBO), identify the name of the FBO;\n- (d) provide the estimated time of arrival (ETA);\n- (e) advise the CBSA of any updates to the original ETA, destination, passenger information or declaration;\n- (f) call the TRC upon landing to report the arrival and to complete the presentation requirement under Section 11(1) of the Customs Act .\n44. For further information please refer to Telephone Reporting for CANPASS Private and Corporate Aircraft Programs .\nExpeditions in the Canadian North (above the 60th parallel)\n45. Prior authorization from the CBSA is always required for expeditions being undertaken in remote locations of the Canadian North (for example Ellesmere Island, Nunavut). Expedition organizers may contact the FEAR office for assistance. Required documentation can be presented and any applicable security deposits, or duty and taxes can be collected through the CBSA office responsible for that location prior to the expedition's initial entry. The verification of such passages may be conducted by local Royal Canadian Mounted Police officers or by officers of another Canadian government department on behalf of the CBSA. In all cases, expedition members will ensure reporting requirements to the CBSA are met in full.\n46. All visitors are required to present authorizations obtained from any other government department and/or the FEAR acknowledgement letter to the designated officer, if applicable.\n47. Vessels entering Northern Canada Vessel Traffic Services Zone are subject to the Vessel Traffic Reporting Arctic Canada Traffic Zone (NORDREG) Canada reporting requirements. For further information, please visit the Canadian Coast Guard website.\nDuties and Taxes\n48. All goods imported into Canada are subject to duties and taxes, including the GST/HST, unless there is a provision in legislation or regulation that waives the requirement to pay. There are a number of provisions which may provide duty and/or GST/HST relief for goods imported in conjunction with a foreign scientific or exploratory expedition in Canada.\n49. Conveyances used by foreign expeditions may be eligible for duty and tax free entry under tariff item No. 9801.10.00 as long as they are exported from Canada within 30 days of the date of importation. Other temporarily imported goods may be eligible for duty-free entry under tariff item 9993.00.00. For information concerning the admissibility of goods under tariff item 9993.00.00 and the applicable documentation requirements, consult Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n50. Food, plants, animals and related products, except alcoholic beverages and tobacco products may qualify for duty-free entry under tariff item 9906.00.00. To be classified under tariff item 9906.00.00, these goods must be imported by a foreign expedition for its exclusive use while conducting field studies in Canada; all of the participants in the expedition must be non-residents of Canada; and the organizers or sponsors of the expedition must have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies.\n51. Food, plants, animals and related products other than alcoholic beverages and tobacco products, imported on or after January 1, 1991, by a scientific or exploratory expedition for its exclusive use while conducting field studies in Canada are also non-taxable for the purposes of the GST/HST.\n52. Under the Scientific or Exploratory Expeditions Remission Order , imported scientific equipment, spare parts of scientific equipment, and tools for use in scientific or exploratory expeditions, are relieved of the GST/HST if they meet the following conditions:\n- (a) all goods imported by a foreign expedition are for its exclusive use while conducting field studies in Canada;\n- (b) all participants in the expedition must be non-residents of Canada;\n- (c) upon importation, the goods must be described and documented when required;\n- (d) the organizers or sponsors of the expedition must have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies; and\n- (e) all goods are destroyed in Canada under the supervision of a BSO at the expense of the importer or exported from Canada within two years after the date on which the goods were accounted for under the Customs Act .\n53. The Minister may extend the two-year period by one or more periods, not exceeding two years each, where the importer has presented evidence indicating that the extension is necessary to allow the scientific or exploratory expedition to complete its field studies in Canada. In this case the requirement to destroy or export the equipment is extended to two years after the date of the last extension.\n54. A complete version of the Remission Order is available on Justice Laws Website .\n55. Imported goods that are the property of, and are to remain the property of, a foreign country designated by the Governor in Council may qualify for duty-free entry under tariff item 9810.00.00. Goods of tariff item 9810.00.00 are also non-taxable for the purposes of the GST/HST. For a list of designated countries, please consult Memorandum D21-3-1, Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions –Tariff Item No. 9810.00.00 .\n56. Expedition participants who are not residents of Canada are entitled to import their personal vehicles and baggage duty free and relieved of the GST/HST under tariff item 9803.00.00. Further information on this provision is contained in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents . Visitors can import limited amounts of alcoholic beverages and tobacco products duty and tax free as long as these items are in the possession of the visitor when he/she arrives in Canada. For information concerning the admission of alcohol and tobacco products as well as visitors' personal exemptions, consult Visitors to Canada .\nAdditional Information\n57. Certain goods, when imported to Canada, are controlled, restricted or prohibited, such as firearms and weapons (including explosives, fireworks and ammunition); food, plants, animals and related products; obscene material, hate propaganda and child pornography; used or second-hand mattresses, prescription drugs and cultural products.\n58. Use of some radio communication or telecommunication equipment is also controlled in Canada. Foreign expeditions should contact the nearest Innovation, Science and Economic Development Canada regional office to obtain information on whether or not they are authorized to operate such equipment in Canada. For more information, contact Industry Canada by e-mail at spectrum_pubs@ic.gc.ca or visit their website .\n59. The CBSA assists Environment Canada with the administration of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Import or export permits may be required for certain wildlife. For more information, consult Memorandum D19-7-1, Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) , or visit the CITES website .\nCBSA Contact Information\n60. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 (long distance charges will apply). Agents are available Monday to Friday (08:00 - 16:00 local time/except holidays). TTY is also available within Canada at 1-866-335-3237.\n61. FEAR contact information:\nForeign Expeditions and Arctic Research Operations Branch Canada Border Services Agency 191 Laurier Avenue West Ottawa ON K1A 0L8 Canada\nE-mail: FEAR-EERA@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2017-03-20",
+    "current_to": "2017-03-20",
+    "citation": "Memorandum D2-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-2",
+    "marginal_note": "References",
+    "part": "Foreign Scientific or Exploratory Expeditions in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Foreign Expeditions and Arctic Research, International Events and Horizontal Partnerships, Traveller Operations, Border Operations Directorate, Operations Branch Headquarters file: N/A Legislative references: United Nations Convention on the Law of the Sea (UNCLOS) Customs Act Immigration and Refugee Protection Act (IRPA) Excise Tax Act Coasting Trade Act Presentation of Persons (2003) Regulations Ships' Stores Regulations Reporting of Imported Goods Regulations Scientific or Exploratory Expeditions Remission Order Customs Tariff Other references: Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations Memorandum D19, Acts and Regulations of Other Government Departments Memorandum D3-5-7, Temporary Importation of Vessels Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements Memorandum D8-1-4, Administrative Procedures Related to Form E29B , Temporary Admission Permit Memorandum D4-2-1, Ships' Stores Memorandum D8-1-7, Use of A.T.A. Carnets and Canada/Chinese-Taipei Carnets for the Temporary Admission of Goods Memorandum D21-3-1, Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions –Tariff Item No. 9810.00.00 Memorandum D19-7-1, Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents 1974 diplomatic note for conducting cooperative activities of scientific and other personnel between Geological Survey of Canada and US Geological Survey Superseded memorandum D: D2-1-2, August 31, 2011",
+    "history": "",
+    "last_amended": "2017-03-20",
+    "current_to": "2017-03-20",
+    "citation": "Memorandum D2-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-4",
+    "marginal_note": "Legislation",
+    "part": "Casual Donations – Tariff Item No. 9816.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Tariff item No. 9816.00.00\nCasual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being advertising matter, tobacco or alcoholic beverages, when the value thereof does not exceed sixty dollars in any one case.\nCustoms Tariff\n85. Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9816.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations:\n(f) for the purposes of heading No. 98.04 or of tariff item Nos. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported.",
+    "history": "",
+    "last_amended": "2018-11-26",
+    "current_to": "2018-11-26",
+    "citation": "Memorandum D2-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Casual Donations – Tariff Item No. 9816.00.00",
+    "division": "",
+    "heading": "",
+    "text": "1. Definitions for tariff item No. 9816.00.00:\ncasual donations means gifts sent to an individual, a person, or persons, which are given freely for no consideration whatsoever; friends in Canada means persons who are physically present in Canada—as residents or non-residents; in any one case means in the case of each gift; non-residents means persons who, in the settled routine of their lives, make their home, reside, and are ordinarily present outside Canada; persons abroad means residents or non-residents of Canada who are physically outside Canada—permanently or temporarily; residents means persons who, in the settled routine of their lives, make their home, reside, and are ordinarily present in Canada.\n2. Companies, businesses, or associations of any sort do not qualify as donors or recipients for tariff item No. 9816.00.00.\n3. Residents returning to Canada cannot bring gifts into the country personally under tariff item No. 9816.00.00. However, these persons can include gifts under their personal exemption entitlement under heading 98.04.\n4. To be eligible for free importation, no gift can be more than CAN$60, regardless of the number of joint recipients (for example, a wedding gift for a couple). If more than one gift is shipped in a container, each gift valued at not more than CAN$60 can be imported free under tariff item No. 9816.00.00. Each gift in the container has to be clearly identified as one gift. This applies regardless of whether one or more donors or recipients are involved.\n5. In accordance with section 85 of the Customs Tariff, gifts that would otherwise qualify for importation under tariff item No. 9816.00.00, except that their value is more than CAN$60, are classified under the regular provisions of the Customs Tariff . The value for duty in these circumstances is reduced by CAN$60.\n6. When a gift is a set, the set is treated as one gift.\n7. A person outside Canada may send a gift to a friend in Canada, but allow the commercial establishment from which the gift was bought to ship it. In such a case, the benefits of tariff item No. 9816.00.00 may be allowed if the border services officer is satisfied that the gift was unsolicited and from an individual abroad.\n8. The provisions of tariff item No. 9816.00.00 or section 85 of the Customs Tariff cannot be combined with the remission provided under Memorandum D8-2-2, Postal Imports Remission Order or Memorandum D8-2-16, Courier Imports Remission .\nAdditional Information\n9. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2018-11-26",
+    "current_to": "2018-11-26",
+    "citation": "Memorandum D2-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-4",
+    "marginal_note": "References",
+    "part": "Casual Donations – Tariff Item No. 9816.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: HS 9816-0 HS 9816.00.00 Legislative references: Customs Tariff Other references: D8-2-2 and D8-2-16 Superseded memorandum D: D2-1-4 dated November 13, 2015",
+    "history": "",
+    "last_amended": "2018-11-26",
+    "current_to": "2018-11-26",
+    "citation": "Memorandum D2-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-5",
+    "marginal_note": "Legislation",
+    "part": "Bequests - Tariff Item No. 9806.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff Item No. 9806.00.00 –\n- Personal and household effects of a resident of Canada who has died, on the condition that such goods were owned, possessed and used abroad by that resident;\n- Personal and household effects received by a resident of Canada as a result of the death, or in anticipation of death of a person who is not a resident of Canada, on condition that such goods were owned, possessed and used abroad by that non-resident;\n- All the foregoing when bequeathed to a resident of Canada.",
+    "history": "",
+    "last_amended": "2015-11-18",
+    "current_to": "2015-11-18",
+    "citation": "Memorandum D2-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Bequests - Tariff Item No. 9806.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Eligible Goods\n1. Only goods considered as being personal and household effects are eligible for duty- and tax-free importation under the provisions of tariff item No. 9806.00.00. In addition, these goods must have been owned, possessed and used abroad by the donor.\n2. \"Personal and household effects\" may include such things as furniture and appliances; family heirlooms; antiques; musical instruments; jewellery; personal collections of coins, stamps or art; hobby items; and conveyances such as motor vehicles, boats and motors, trailers and aircraft.\nGoods Not Eligible\n3. Houses, buildings and large trailers used as residences, any goods that are commercial in nature, and any goods that were used by the donor in connection with a business or for commercial purposes do not qualify as personal and household effects under tariff item No. 9806.00.00.\n4. Goods that were rented or leased by the donor are not considered to have been owned and do not meet the ownership requirement of tariff item No. 9806.00.00.\n5. There are also restrictions on the importation of certain goods into Canada such as alcoholic beverages, tobacco products and other goods that do not meet the \"use\" requirement and are not eligible for importation under the provisions of tariff item No. 9806.00.00. For information on the import restrictions, duty, provincial taxes and assessments that apply to these goods, see the \"Restrictions\" paragraphs below.\nGifts in Anticipation of Death\n6. In order for goods to be eligible as \"gifts in anticipation of death\" under the provisions of tariff item No. 9806.00.00, it is a prerequisite that the donor's death be imminent. The donor must be a non-resident of Canada and documentation must be provided in accordance with paragraph 8 (b) .\nDocumentation Requirements\n7. At the time of importation, the border services officer will ask the importer to provide documentation to attest to the circumstances of the bequest.\n8. The documentation provided must adequately describe the goods being imported and identify the importer as a beneficiary of the estate. The prime document normally used for this purpose is a copy of the deceased person's will.\n- (a) In the case where the donor is deceased, a certified true copy of the death certificate is also required. When there is no will, the following documents may also be used: (i) documents issued by a probate court; or (ii) a statement from the executor or executrix or a legal representative who is authorized to divide the assets or interests of the deceased person's estate.\n- (b) When the goods constitute a \"gift in anticipation of death,\" the following documents are required: (i) a copy of the donor's will; and (ii) a written testimony from the donor's physician that the donor's death is imminent.\n- (c) If there is no will, a signed/dated statement from the donor (or individual with power of attorney) transferring ownership of the goods and witnessed by someone other than the recipient of the goods may be used.\nCanada Border Services Agency (CBSA) Clearance Procedures\n9. Before the goods arrive in Canada, the importer should prepare a list, in duplicate, of all of the goods to be imported, giving descriptions and approximate values of each item.\n10. If not all of the goods are being imported at the same time, those to arrive later should be listed as \"goods to follow\" on the importer's list. Instead of a list, a Form BSF186A (formerly B4A), Personal Effects Accounting Document (list of goods imported) , may be used.\n11. When the goods are imported, the border services officer prepares a Form BSF186 (formerly B4), Personal Effects Accounting Document , based on the list of goods that the importer has provided. The Form BSF186 should clearly indicate what goods are being imported at the time of entry and those to arrive at a later date. These goods should be listed as \"goods to follow.\" The importer will be asked to complete and sign the declaration portion on the Form BSF186. The officer will give the importer a copy of the completed and numbered Form BSF186, as a receipt.\n12. To facilitate the CBSA clearance process, importers may complete the Forms BSF186 and BSF186A on-line in advance, print the forms and present them to the border services officer when the goods arrive.\n13. When bequest items on the \"goods to follow\" list are being imported, the importer must present to the border services officer the original list and/or Form BSF186A as well as a completed stamped and numbered receipt on the original Form BSF186 to acquit the remaining goods.\nRestrictions\n14. The importation of certain goods is restricted in Canada. The following are some examples of these goods. Importers are responsible for ensuring that they have the required information before attempting to import these items into Canada.\n15. The following are some examples of restricted, controlled or prohibited goods and the applicable D-Memoranda:\n- (a) currency and monetary instruments: refer to Memorandum D19-14-1, Cross-border Currency and Monetary Instruments Reporting ;\n- (b) vehicles: refer to Memoranda D19-12-1, Importation of Vehicles , D9-1-11, Importation of Used or Second-hand Motor Vehicles ;\n- (c) firearms and weapons (which include replica firearms, mace/pepper spray): refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices ;\n- (d) explosives (which include fireworks and ammunition): refer to Memorandum D19-6-1, Administration of the Explosives Act and Regulations;\n- (e) consumer products that could pose a danger to the public (e.g. baby walkers, jequirity beans that are often found in art or bead work): refer to Memorandum D19-5-1, Importation of Consumer Products, Cosmetics and Radiation Emitting Devices ;\n- (f) food, plants, animals and related products: refer to Memorandum D19-1-1, Food, Plants, Animals and Related Products ;\n- (g) obscene material, hate propaganda and child pornography: refer to Memoranda D9-1-1, Canada Border Services Agency's Policy on the Classification of Obscene Material , D9-1-15, Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason , and Customs Tariff Item No. 9899.00.00;\n- (h) used or second-hand mattresses: refer to Memorandum D9-1-7, Used or Second-hand Mattresses and Materials Therefrom ;\n- (i) cultural property: refer to Memorandum D19-4-1, Export and Import of Cultural Property .\n- Note: This list provides examples but is not to be considered an exhaustive list of all goods that are controlled, restricted, or prohibited.\nAdditional Information\n16. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-11-18",
+    "current_to": "2015-11-18",
+    "citation": "Memorandum D2-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-1-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-1-5",
+    "marginal_note": "References",
+    "part": "Bequests - Tariff Item No. 9806.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Tariff Technical Amendments Order ( Customs Tariff ) 1999-1 SOR/99-132 Other references: D9-1-1 , D9-1-7 , D9-1-11 , D9-1-15 , D19-1-1 , D19-4-1 , D19-5-1, D19-6-1 , D19-12-1 , D19-13-2 , D19-14-1 Superseded memorandum D: D2-1-5 dated August 31, 2011",
+    "history": "",
+    "last_amended": "2015-11-18",
+    "current_to": "2015-11-18",
+    "citation": "Memorandum D2-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-1",
+    "marginal_note": "Legislation",
+    "part": "Settlers' Effects - Tariff Item No. 9807.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff Item No. 9807.00.00\nGoods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada, and accompanying the settler at the time of the settler's arrival in Canada.\nFor the purpose of this tariff item:\n(a) \"goods\" may include:\n- (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and\n- (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco;\n(b) \"goods\" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and\n(c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.\nParagraph 133 (h) of Part IV, Regulations and Orders of the Customs Tariff reads:\n133. The Governor in Council may, on the recommendation of the Solicitor General of Canada, make regulations\n(h) for the purposes of tariff item No. 9807.00.00,\n- (i) defining the word \"settler\",\n- (ii) exempting goods or classes of goods imported by any classes of persons referred to in that tariff item from any of its requirements relating to ownership, possession or use, and\n- (iii) substituting less exigent requirements relating to the ownership, possession or use of goods or classes of goods of that tariff item;\nThe following regulations are established by the Governor in Council on the recommendation of the Solicitor General of Canada, pursuant to paragraph 133 (h) of the Customs Tariff.",
+    "history": "",
+    "last_amended": "2012-06-26",
+    "current_to": "2012-06-26",
+    "citation": "Memorandum D2-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-1",
+    "marginal_note": "Regulations",
+    "part": "Settlers' Effects - Tariff Item No. 9807.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Definition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations\nSOR/2005-257 Registration August 31, 2005\nCustoms Tariff\nDefinition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations\nP.C. 2005-1498 August 31, 2005\nHer Excellency the Governor General in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, pursuant to subparagraph 133 (h) (i) of the Customs Tariff , hereby makes the annexed Definition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations . S.C. 1997, c. 36\nDefinition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations\nSettler\n1. For the purpose of tariff item No. 9807.00.00, \"settler\" means any person who enters Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months, but does not include a person who enters Canada for the purpose of\n- (a) employment for a period not exceeding 36 months;\n- (b) studying at an educational institution; or\n- (c) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Air Transport Preclearance between the Government of Canada and the Government of the United States of America, signed January 18, 2001.\nRepeal\n2. The Definition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations is repealed.\nSOR/90-226\nComing Into Force\n3. These Regulations come into force on the day on which they are registered.\nTariff Item No. 9807.00.00 Exemption Order\nSOR/90-225 Registration April 5, 1990\nCustoms Tariff\nTariff Item No. 9807.00.00 Exemption Order\nP.C. 1990-664 April 5, 1990\nHis Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to Note 8 (b) * to Chapter 98 of Schedule I to the Customs Tariff **, is pleased hereby to make the annexed Order respecting the exemption of certain goods or classes of goods from certain requirements specified in tariff item No. 9807.00.00 of Schedule I to the Customs Tariff .\n* S.C. 1988, c. 65, s. 106 (Sch., Part B) ** R.S., c. 41 (3rd Supp.)\nOrder Respecting the Exemption of Certain Goods or Classes of Goods From Certain Requirements Specified in Tariff Item No. 9807.00.00\nShort Title\n1. This Order may be cited as the tariff item No. 9807.00.00 Exemption Order.\nExemption\n2. The following goods are exempt from the use requirements specified in tariff item No. 9807.00.00:\n- (a) alcoholic beverages imported by a settler who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province in which the customs office where the alcoholic beverages are imported is situated;\n- (b) tobacco products;\n- (c) household goods acquired by a settler and set aside for use in the household of the settler whose marriage occurred within three months before the settler's arrival in Canada or is to occur within three months after the settler's arrival in Canada; and\n- (d) wedding gifts received outside Canada by a settler in consideration of the settler's marriage which occurred within three months before the settler's arrival in Canada or is to occur within three months after the settler's arrival in Canada. SOR/91-533. s.1 (f) ; SOR/94-784, s.4; SOR/98-62, s.7.\nExcise Act, 2001 2002, c. 22\nSection 32. (2)(j) and 35. (2) (c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits;\nStamping and Marking of Tobacco Products Regulations\n5. (1) for the purposes of paragraphs 32(2) (j) and 35(2) (c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 tobacco sticks; or\n- (d) 200 g of manufactured tobacco.\nSOR/2003-288",
+    "history": "",
+    "last_amended": "2012-06-26",
+    "current_to": "2012-06-26",
+    "citation": "Memorandum D2-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Settlers' Effects - Tariff Item No. 9807.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Who are Considered Settlers?\n1. For the purpose of tariff item No. 9807.00.00 of the Schedule to the Customs Tariff , settlers mean all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months.\n2. Persons coming to Canada for the purpose of employment for a period exceeding 36 months (other than United States preclearance personnel) are, on first arrival, considered to be settlers to Canada and are eligible for the provisions of tariff item No. 9807.00.00. This applies even though they may still be considered temporary residents for immigration purposes.\n3. Persons already residing in Canada as temporary residents for employment purposes (other than United States preclearance personnel) that have their employment authorization extended, such that the continuous duration of employment in Canada will exceed 36 months, become settlers to Canada under tariff item No. 9807.00.00 as of the date of the employment authorization extension. It is at this time only, that those goods which were owned, possessed, and used by the temporary resident prior to that extension date, are eligible to be classified, as settler's effects under tariff item No. 9807.00.00.\n4. Persons, who are temporary residents of Canada for the purpose of tariff classification of goods, that are granted permanent resident status under the Immigration and Refugee Protection Act ( IRPA ) from a Citizenship and Immigration Canada Inland Office, after their arrival in Canada, are settlers. For these individuals, only those goods which were owned, used and possessed by those persons, prior to the date of application for permanent resident status will be classified under tariff item No. 9807.00.00.\nWho are Not Considered Settlers?\n5. Persons who enter Canada for the purpose of:\n- (a) employment for a period not exceeding 36 months;\n- (b) studying at an educational institution; or\n- (c) performing preclearance activities on behalf of the Government of the United States.\n6. Persons who had previously established a residence in Canada for a period of 12 months or more and become permanent residents under IRPA, are not considered as settlers under the Customs Act . The goods accompanying those persons may not be classified under tariff item No. 9807.00.00. For the purpose of the Customs Tariff , these individuals are considered former residents and the goods classified under tariff item No. 9805.00.00 of the Schedule to the Customs Tariff . For more information on tariff item No. 9805.00.00, refer to Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00.\n7. Similarly, unless they have applied for permanent resident status, persons arriving in Canada as:\n- (a) members of visiting forces ( NATO );\n- (b) United States preclearance personnel;\n- (c) visitors for health or pleasure purposes (for a period not longer than 12 months); or\n- (d) temporary residents (for employment in Canada for a period not exceeding 36 months or to study in an institute of learning)\nare not regarded as settlers to Canada under tariff item No. 9807.00.00. Persons in these categories may import personal and household effects including automobiles, on a temporary basis, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents , or Memorandum D21-4-3, Visiting Forces Personnel – Tariff Item No. 9827.00.00 , as the case may be.\n8. Persons admitted into Canada under IRPA who do not meet the requirements of tariff item No. 9807.00.00 and the applicable regulations are deemed as non-residents under tariff item No. 9803.00.00.\nVariation Between Customs/Immigration Legislation\n9. A person's status for customs purposes is not always the same as their status for immigration purposes.\n10. As an example, a person can become a permanent resident without the intention of residing immediately in Canada. However, this person is not determined to be a settler as defined in the customs legislation, and be eligible for the provisions of tariff item No. 9807.00.00. In this case, since the person does not have any intention of remaining in Canada at that time, and will live outside Canada for an undetermined period of time, that person is considered a non-resident of Canada and not a settler, for the purpose of the Customs Tariff , and is eligible to temporarily import goods under tariff item No. 9803.00.00.\nActions\n11. A Form B4, Personal Effects Accounting Document , will be completed to list all the personal effects being imported, as well as those that will follow at a later date. Even if there are no goods being imported, a Form B4 must be completed at the first point of entry in Canada, listing any or all goods that will be arriving at a later date. For further clarification, read pragraphs 17, 18 and 19.\nGoods Admissible\n12. Either spouse may claim free importation of personal and household effects under tariff item No. 9807.00.00, regardless of whether the goods are registered jointly or in either name. Personal and household effects can include such items as:\n- (a) wearing apparel, household furniture and appliances, books, musical instruments, personal computers, bicycles, hobby tools, firearms, travel and utility trailers, pleasure boats, and personal aircraft;\n- (b) travel trailers not exceeding 2.6 metres (9 ft.) in width, which the owner is capable of moving from place to place on a personal basis, motor homes, tool sheds or garages which do not attach to or form part of a dwelling;\n- (c) vehicles; and\n- (d) goods acquired by a settler for personal use, while in transit to Canada from the former country of domicile, that were owned, possessed, and used abroad by the settler prior to his or her arrival in Canada.\nGoods Not Admissible\n13. The following are examples of goods which are not admissible under tariff item No. 9807.00.00 and are to be classified under the appropriate provision of the Customs Tariff :\n- (a) goods for the accommodation of others, for sale or hire, or for use in a business or manufacturing establishment, or as contractors' outfits, such as office equipment and furniture, dental chairs, welding equipment, metal and woodworking machines, vehicles and trailers for commercial use;\n- (b) livestock, machinery, and equipment for use on a ranch or farm;\n- (c) houses and buildings used as dwellings or residences, large trailers used as residences of a type or nature which require a special permit and highway escort to be moved from place to place;\n- (d) company-owned and leased vehicles (as well as any other leased goods); and\n- (e) goods purchased prior to the settler's arrival in Canada but which are forwarded directly to Canada without all of the ownership, possession, and use requirements having been met.\nOwnership, Possession, and Use\n14. For the purposes of tariff item No. 9807.00.00:\n(a) \"ownership\" means that the settler has acquired, by purchase or other means, the legal right to have goods as personal property and to exercise control over their use and disposition. Goods which are leased do not qualify; (b) \"possession\" means that the settler has, in person, physically accepted the goods; and (c) \"use\" means that the settler has actually put the goods into an action or service for a purpose for which they were designed or intended.\n15. In some cases, settlers wish to acquire goods in other than their homeland (e.g., while they are en route to Canada), and problems arise at the time of importation when not all of the ownership, possession, and use requirements have been met. As vehicles are frequently involved, the following criteria have been developed to assist settlers in such cases:\n- (a) the vehicle must have been owned and possessed by the settler, in accordance with the conditions described above, prior to his or her arrival in Canada;\n- (b) in addition to having owned and taken possession of the vehicle abroad, the settler must have been legally entitled to operate it in the free environment abroad (e.g., have a valid driver's licence) and have actually driven it on the open roads abroad for some distance, prior to the date on which the settler arrives in Canada. (note that a test drive using dealer licence plates or a drive only on the manufacturer's or dealer's premises does not qualify);\n- (c) the vehicle must have been licensed and insured (temporarily or otherwise), in the name of the settler, for use in the free environment abroad during the period it was used;\n- (d) documentary evidence is produced at the time of accounting to substantiate that the above requirements have been met;\n- (e) all of the remaining requirements of tariff item No. 9807.00.00 are complied with; and\n- (f) The vehicle is eligible for importation into Canada in accordance with Transport Canada's laws and requirements.\nExemption From the \"Use\" Requirement\n16. The use requirement is waived on trousseau items and wedding presents, provided they were owned by and in the possession of the settler before the settler's arrival in Canada. In order to qualify, the settler's marriage must have occurred within the three-month period immediately preceding his or her arrival in Canada or the marriage must be scheduled to occur within three months after the settler's arrival in Canada.\nListing of Goods to be Imported\n17. Prior to importation, settlers must prepare a detailed list in duplicate of all goods to be imported, showing the make, model, serial numbers (where possible), and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils –$000). The list should be divided into two parts, showing which items are accompanying the owner at the time of arrival and which items are to arrive at a later date as \"goods to follow.\" This list must be presented to the border services officer when the settler first arrives in Canada, even if no goods are being imported at that time. Instead of a list, Form B4A, Personal Effects Accounting Document (list of goods imported), may be used.\n18. If no list has been prepared, the settler will be instructed to complete one, before any further processing can be completed. When there are goods to follow, the list must be detailed enough in order to avoid any confusion when the shipment arrives, particularly if there are items of significant value.\n19. It is suggested that settlers importing valuable pieces of jewellery obtain an appraisal report from a qualified gemologist, jeweler, or from their insurance agent. Such jewellery should be individually identified on the list of goods submitted to the CBSA.\n20. To clear the settler's personal effects, the border services officer at the initial POE shall prepare a Form B4. Settlers who would like to speed up the process can complete a Form B4 in advance, and present it to the officer when they arrive in Canada. Forms B4 and B4A are available in either official language on the CBSA Web site at www.cbsa.gc.ca.\n21. The border services officer will ensure that the \"settler\" box is checked off and the date of arrival in Canada is indicated. The terms of importation should be explained, and the settler must sign the Form B4. The officer must complete the shaded areas and date stamp both copies, as well as the list of goods.\nShipping Goods to Canada\n22. When shipping goods to Canada, special effort should be made to ensure that the arrival of the goods coincides with or follows the owner's arrival. Goods arriving in advance of the owner's arrival will be held in storage at a sufferance warehouse for a period of 40 days, after which time they will be treated as unclaimed.\n23. If goods cannot be claimed within the 40-day time limit, it is the responsibility of the owner to request an extension, prior to the expiration of the time limit, at the local CBSA office. If no extension has been granted, the local CBSA office will issue Form E44, Customs Notice – Unclaimed Goods . The goods must be claimed within 30 days from the date Form E44 is issued, or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the owner. Extensions can be granted for a period of up to four years. When the owner arrives in Canada to clear the goods, only those items which meet all of the criteria of tariff item No. 9807.00.00 before their shipment to Canada may be claimed under that item.\n24. Settlers who are transporting their own personal goods using a private or rented vehicle must have them cleared at the first point of arrival in Canada.\n25. Settlers' effects arriving by commercial highway carrier may go forward in bond to an inland destination for clearance. If the commercial carrier is not covered by a general authorization, the carrier must obtain a single trip authorization. Refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . The settler may also choose to meet the highway carrier at the land border crossing and complete the process there.\n26. Settlers' effects going forward in bond are not required to be delivered to a highway sufferance warehouse, but may proceed directly to the designated CBSA office at destination.\nAccounting for Goods\n27. Settlers' effects are accounted for at the CBSA office on a Form B4. The border services officer will indicate on Form B4 the status of the person, the date and CBSA office of arrival, based on the information shown on the settler's Form IMM5292, Confirmation of Permanent Resident Status or Form IMM1442 (Visitor's record, Working or Study Permit or a Temporary Resident Permit). The accounting document number (B4) and office date stamp will also be recorded and initialed by the officer on the back of all Immigration documents.\nGoods to Follow\n28. When goods to follow arrive, they will be released to the importer on presentation of the original Form B4 to the border services officer. The officer will initial and date the items being released on the settler's copy of the B4.\n29. Only goods that were declared and listed as \"goods to follow\" on the settler's original Form B4 are eligible for duty- and tax-free importation at a later time under tariff item No. 9807.00.00. There is no time limit for importing goods to follow that were listed on the settler's Form B4. Any discrepancy between what was declared on the B4 and the goods to follow should be questioned. Goods that were not declared on the initial entry as \"goods to follow\" are subject to regular import assessments.\n30. When CBSA clearance is requested for goods to follow, the settler must present the original Form B4 that was prepared at the initial POE. If the settler does not have the B4, the border services officer must contact the initial POE to request a copy of the B4 that was kept on file. All attempts to trace the original B4 must be made.\nRetention Period\n31. Settlers are to be advised at the time of arrival that goods, including vehicles, imported under tariff item No. 9807.00.00 which are sold or otherwise disposed of within 12 months after importation are subject to the duties otherwise payable, based upon their value on the day of such sale or disposition. The 12-month period for retention of goods will be calculated from the date of physical arrival of such goods into Canada.\nPenalty Information\n32. A false declaration or failure to comply with the conditions of importation under tariff item No. 9807.00.00 may result in the assessment of duties, penalties and/or seizure action.\nRequirements of Other Government Departments\n33. The CBSA assists other government departments in controlling the importation of certain goods into Canada. Included are such items as firearms and weapons, explosives, fireworks and ammunition, animals and animal products, plants and plant products, fresh fruit and vegetables, as well as, certain food and drug products. This list is not all-encompassing but provides some examples of goods that are controlled, restricted, or prohibited. More information may be obtained by contacting:\nPartnership Division Admissibility Branch Canada Border Services Agency Ottawa ON K1A 0L8 Facsimile: 613-946-1520\nFirearms and Weapons\n34. You must declare all weapons and firearms at the CBSA port of entry when you enter Canada. If not, you could face prosecution and the goods may be seized. For more detailed information on importing a firearm into Canada, see the publication called Importing a Firearm or Weapon Into Canada or call BIS. For information about applying for a Canadian firearms licence or a firearms registration certificate, or to obtain an Application for an Authorization to Transport Restricted Firearms and Prohibited Firearms (Form CAFC 679) in advance, please contact:\nCanadian Firearms Program Ottawa ON K1A 0R2 Telephone: 1-800-731-4000 (toll-free in Canada and the United States) 506-624-5380 (from all other countries) Fax: 613-825-0297 E-mail: cfp-pcaf@rcmp-grc.gc.ca Web site: www.rcmp.gc.ca/cfp\n35. For more information on this subject, refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons, and Devices , the Customs Tariff , the Criminal Code , the Firearms Act and the Export and Import Permits Act .\nReplica Firearms\n36. Replica firearms are designed or intended to resemble a firearm with near precision. They are classified as prohibited devices and cannot be imported into Canada.\n37. Mace or pepper spray, that is used for the purpose of injuring, immobilizing or otherwise incapacitating any person, is considered a prohibited weapon. Therefore, these products cannot be imported into Canada. Aerosol or similar dispensers that contain substances capable of repelling or subduing animals are not considered weapons if the label of the container specifically indicates that they are for use against animals.\nExplosives Fireworks and Ammunition\n38. Importation of explosives, including ammunition, fireworks, gunpowder and signal flares are regulated under the Explosives Act , which is administered by Natural Resources Canada. Refer to Memorandum D19-6-1, Administration of the Explosives Act and Regulations for more information or contact:\nExplosives Regulatory Division Natural Resources Canada 1431 Merivale Road Ottawa ON K1A OG1 Telephone: 613-948-5200 Web site: www.nrcan.gc.ca\nGoods Subject to Import Controls\n39. To monitor the effects of imports on Canadian manufacturers, there are import controls on items such as clothing, handbags and textiles. These controls are outlined in the Export and Import Permits Act . Depending on the value, quantity or type of goods the settler intends to import, there may be a need for an import permit even if the settler qualifies for a personal exemption. For more information, contact:\nExport and Import Controls Bureau Foreign Affairs and International Trade Canada 125 Sussex Drive Ottawa ON K1A 0G2 Web site: www.international.gc.ca\nProhibited Consumer Products\n40. The Hazardous Products Act prohibits the importation of consumer type products that could pose a danger to the public (i.e., baby walkers and jequirity beans often found in art or bead work brought into Canada). Settlers should be aware of consumer products that have safety requirements in Canada. Many of these safety requirements are stricter than requirements for other countries. For more information about prohibited and restricted products, contact Health Canada:\nTelephone: 1-866-662-0666 (toll-free in Canada) 1-613-952-1014 (from all other countries) Website: www.healthcanada.gc.ca/cps\nFood, Plants and Animals\n41. All food, plants, animals, and related products must be declared. Food can carry disease, such as E. coli. Plants and plant products can carry invasive alien species, such as the Asian Long-Horned Beetle. Animals and animal products can carry diseases, such as avian influenza and foot-and-mouth disease. Furthermore, certain species of plants and animals are protected under the Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) and their trade is carefully controlled. Because of these risks, the Government of Canada regulates the import of certain food, plants, animals and related products to and from Canada. Based on emerging threats, the import requirements for food, plants, animals and related products are subject to change on a daily basis. To determine the most up-to-date import requirements for these items, refer to the Canadian Food Inspection Agency ( CFIA ) Automated Import Reference System (AIRS) at: www.inspection.gc.ca . AIRS is an automated reference tool that will lead you through a series of questions about the FPA or related product you wish to import to determine the applicable regulations, policies and import requirements.\nNote : CITES import requirements do not appear in AIRS. If you have questions about importing a CITES species, visit www.cites.ec.gc.ca or call the Canadian Wildlife Service at 1-800-668-6767.\n42. In addition to the import requirements established by the CFIA and CITES, Foreign Affairs and International Trade Canada has set limits on the quantity and/or dollar value of certain food products you can bring into Canada duty-free or that you can be included in your personal exemption. Unless you have an import permit from Foreign Affairs and International Trade Canada for quantities over and above the established limits, you will have to pay duty ranging from 150 per cent to 300 per cent of the value of the goods.\nProhibited Goods\n43. Settlers cannot import prohibited goods such as obscene materials, hate propaganda and child pornography into Canada. For more information about prohibited goods, refer to the Memorandum D9-1-1, Canada Border Services Agency's Policy on the Classification of Obscene Material and D9-1-15, Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason .\nPublic Health\n44. If settlers are ill with a disease that could be transmitted to others upon their arrival in Canada, or have been in close proximity to someone who is or has been ill with a disease that could be transmitted to others, they have an obligation to inform a border services officer or a quarantine officer, who can determine if they require further assessment. If settlers have been ill while traveling or become ill after they arrive in Canada, they must consult a Canadian doctor and ensure that the doctor is aware of any treatment or medical care they could have received (e.g., medications, blood transfusions, injections, dental care, surgery) before they arrived in Canada.\nHealth Products (drugs)\n45. If the settlers are importing medications, there are restrictions on the quantities that are eligible to bring into Canada. Health Canada will allow the import of a prescription drug if the quantity does not exceed a three-month supply, and it is in its original container. For more information, visit Health Canada's Web site at: www.hc-sc.gc.ca .\nCultural Property\n46. Certain antiquities or cultural objects considered to have historical significance to their country of origin cannot be brought into Canada without the appropriate export permits. Before importing such items, settlers should contact the Department of Canadian Heritage:\nMovable Cultural Property Canadian Heritage 15 Eddy Street, 3rd floor Gatineau QC K1A 0M5 Telephone: 819-997-7761 Fax: 819-997-7757 Web site: www.pch.gc.ca\nVehicles\n47. Vehicles include all kinds of pleasure vehicles, such as passenger cars, pickup trucks, camper trucks, vans, Jeeps, chassis cabs, motorcycles, snowmobiles and motor homes, as long as you use them for non-commercial purposes. However, you should be aware that the vehicles must meet the requirements of the CBSA, Transport Canada and the Canadian Food Inspection Agency ( CFIA ) before they can be imported. For more information, contact Transport Canada:\nTelephone: 1-800-333-0371 (toll-free in Canada) 613-998-8616 (from outside Canada) Web site: www.tc.gc.ca/roadsafety\nRestrictions on Temporary Importing\n48. If a settler buys, leases, rents, or borrows a vehicle while outside Canada, Transport Canada and customs legislation does not allow it to be brought into Canada for personal use, even temporarily, unless it meets all Transport Canada requirements and settler pay any applicable duty and taxes. For exceptions, please consult Memorandum D2-4-1, Temporary Importation of Conveyances by Residents of Canada , and Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nAlcoholic Beverages\n49. Alcohol may qualify under tariff item No. 9807.00.00 as settler's effects only if, the settler meets the minimum age requirements, these goods accompany the settler on arrival in Canada, and the quantity limits are not exceeded.\n50. Settlers can include in their personal exemption, up to either 1.14 litres of alcohol or, 1.5 litres of wine or, a total of 1.14 litres of alcohol and wine.\n51. The minimum legal ages for the importation of alcoholic beverages under the laws of the province or territory are:\n- (a) 18 years for Alberta, Manitoba and Quebec; and\n- (b) 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n52. Settlers intending to ship alcoholic beverages to Canada (e.g., the contents of a bar or wine cellar) are advised to contact the appropriate liquor control board, prior to shipment, so that provincial fees and assessments can be paid in advance. In order to obtain release of the shipment in Canada, the settler must produce a copy of the provincial permit and pay all of the applicable CBSA assessments.\nTobacco Products\n53. Tobacco products may qualify under tariff item No. 9807.00.00 as settlers' effects only if, these goods are in the settlers' possession on arrival in Canada.\n54. Settlers can include in their personal exemption, up to:\n- (a) 200 cigarettes,\n- (b) 50 cigars,\n- (c) 200 grams of manufactured tobacco, and\n- (d) 200 tobacco sticks.\n55. A minimum duty applies to cigarettes, tobacco sticks and manufactured tobacco that are included in settlers' personal exemption. The minimum duty will not apply if the product is marked \"CANADA – DUTY PAID • DROIT ACQUITTÉ\" Canadian-made products sold at duty free stores are marked in this manner.\n56. Excess quantities of alcohol and tobacco are subject to high importation costs as provincial fees and taxes are assessed in addition to the duties that apply. In some cases, provincial limits may also apply. An allowance will be given for products that are marked \"CANADA – DUTY PAID • DROIT ACQUITTÉ\" when border services officers calculate the amounts owing. Canadian-made products sold at duty-free shops are marked in this manner.\n57. The law in Canada (also) limits the quantity of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and stamped, \"CANADA – DUTY PAID • DROIT ACQUITTÉ\" (in accordance with the Excise Act, 2001). The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:\n- (a) 200 cigarettes,\n- (b) 50 cigars,\n- (c) 200 grams (7 ounces) of manufactured tobacco, or\n- (d) 200 tobacco sticks.\nCurrency and Monetary Instruments\n58. All importations and exportations of monetary instruments equal to or greater than CAN $10,000 (or its equivalent in a foreign currency), whether in cash or other monetary effects, must be reported to the CBSA at the time of the settlers' arrival in Canada or prior to their departure from Canada. Refer to our publication Crossing the Border With $10,000 or More? for additional information.\nBlocked Currency\n59. Settlers from countries which apply restrictions on the export of currency may have up to 36 months to import goods they will purchase in that country with blocked funds they had on deposit in their former country of domicile prior to their removal to Canada. The usual ownership, possession, and use requirements do not apply to goods eligible under this provision. Settlers intending to claim this benefit should first discuss their situation with the CBSA to ensure they are eligible. For more information regarding the importation of goods purchased with blocked funds, refer to Memorandum D2-2-2, Settlers' Effects Acquired With Blocked Currencies .",
+    "history": "",
+    "last_amended": "2012-06-26",
+    "current_to": "2012-06-26",
+    "citation": "Memorandum D2-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-1",
+    "marginal_note": "References",
+    "part": "Settlers' Effects - Tariff Item No. 9807.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Highway and Rail Division People Programs Directorate Admissibility Branch Headquarters file: 9807.0 Legislative references: Customs Tariff Item No. 9807.00.00 and paragraph 133 (h) Excise Act , 2001 Other references: D2-1-1 , D2-2-2 , D2-3-2 , D3-1-1 , D19-1-1 , D19-7-1 , D19-13-2 , D21-4-3 Superseded memorandum D: D2-2-1, July 13, 2009",
+    "history": "",
+    "last_amended": "2012-06-26",
+    "current_to": "2012-06-26",
+    "citation": "Memorandum D2-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-2",
+    "marginal_note": "Legislation",
+    "part": "Settlers' Effects Acquired With Blocked Currencies",
+    "division": "",
+    "heading": "",
+    "text": "Financial Administration Act , section 17\nSettlers' Effects Acquired With Blocked Currencies Remission Order , Order in Council P.C. 2005-1500, August 31, 2005, as amended.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Settlers' Effects Acquired With Blocked Currencies",
+    "division": "",
+    "heading": "",
+    "text": "1. In order to claim free importation of goods under the provisions of the Settlers' Effects Acquired With Blocked Currencies Remission Order , it will be necessary for the settler to satisfy the Canada Border Services Agency at the time of importation that the country from which the settler emigrated does in fact apply restrictions on the transfer of capital by emigrants to Canada and that, due to such restrictions, the currency on deposit could not be exported at the time of emigration.\n2. Settlers from countries that apply currency restrictions may have up to three years to import goods purchased with blocked funds on deposit in the former country of domicile prior to their arrival in Canada without reference to the ownership, possession and use requirements abroad. (See Memorandum D2-2-1, Settlers' Effects - Tariff Item No. 9807.00.00 .)\n3. The importation of goods under the provisions of this Order is to be accounted for on Form BSF715 (formerly B15), Casual Goods Accounting Document , showing the Order in Council number. A cross-reference should also be made to any previous settlers' accounting form where the value of goods to be acquired with blocked funds was declared.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-2",
+    "marginal_note": "Additional Information",
+    "part": "Settlers' Effects Acquired With Blocked Currencies",
+    "division": "",
+    "heading": "",
+    "text": "4. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-2",
+    "marginal_note": "References",
+    "part": "Settlers' Effects Acquired With Blocked Currencies",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: 9807.00 Legislative references: Financial Administration Act Settlers' Effects Acquired With Blocked Currencies Remission Order Other references: D2-2-1 Superseded memorandum D: D2-2-2 dated August 18, 2011",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-3",
+    "marginal_note": "Legislation",
+    "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff Item No. 9829.00.00\n- Household furniture and furnishings for a seasonal residence, excluding construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence;\n- Tools and equipment for the maintenance of a seasonal residence;\n- The foregoing, on condition that:\n- (i) the goods are imported by a person who is not a resident of Canada and who owns or leases for not less than three years a residence in Canada for seasonal use, other than a time-sharing residence, trailer or mobile home;\n- (ii) the person is entitled to only one importation under this tariff item;\n- (iii) the goods are for the personal use of that person or their family and are not for any commercial, industrial or occupational purpose;\n- (iv) the goods are owned, possessed and used by that person or their family before their first arrival in Canada to occupy the seasonal residence;\n- (v) the goods are not sold or otherwise disposed of in Canada for at least one year after the date of their importation; and\n- (vi) the goods accompany the seasonal resident at the time of the seasonal resident’s first arrival in Canada to occupy the seasonal residence or, if not imported at the time of first arrival in Canada, are, at that time, described and listed on a customs accounting document as goods to follow.",
+    "history": "",
+    "last_amended": "2018-11-27",
+    "current_to": "2018-11-27",
+    "citation": "Memorandum D2-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-3",
+    "marginal_note": "Regulations",
+    "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Seasonal Residents’ Remission Order, 1991\nShort Title\n1. This Order may be cited as the Seasonal Residents’ Remission Order, 1991.\nInterpretation\n2. In this Order,\n“household effects” means furniture and goods that are found in a home, and tools and equipment that are used in the maintenance of a home, but does not include construction material, electrical fixtures or any other goods that are permanently attached or incorporated into a home; (effets domestiques)\n“seasonal resident” means a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada, other than a time sharing residence or a mobile home. ( résident saisonnier )\nRemission\n3. (1) Subject to subsection (2) and section 4, remission is hereby granted of the taxes imposed under Division III of Part IX and any other part of the Excise Tax Act , paid or payable on the importation of household effects by a seasonal resident where the household effects:\n- (a) are imported for the personal use of the seasonal resident or the seasonal resident’s family and are not for any commercial, industrial, occupational or other purpose;\n- (b) are owned by the seasonal resident or the seasonal resident’s family and have been in the possession of and use of the seasonal resident or the seasonal resident’s family before the seasonal resident’s first arrival in Canada to occupy the seasonal residence; and\n- (c) are not sold or otherwise disposed of in Canada for at least one year after their importation.\n(2) A seasonal resident is entitled to only one remission under this Order.\n4. (1) Subject to subsection (2), a seasonal resident’s household effects shall be imported at the time of the first arrival in Canada of the seasonal resident and shall be listed on a customs accounting document.\n(2) Where household effects that are listed on a customs accounting document referred to in subsection (1) are not imported at the time of the first arrival in Canada of the seasonal resident, the household effects shall be identified on that customs accounting document as household effects that are to follow.",
+    "history": "",
+    "last_amended": "2018-11-27",
+    "current_to": "2018-11-27",
+    "citation": "Memorandum D2-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Who are Considered Seasonal Residents?\n1. For the purpose of tariff item No. 9829.00.00 of the Schedule to the Customs Tariff and of the Seasonal Residents’ Remission Order, 1991 , a seasonal resident means a person who is not a resident of Canada and who owns or leases for not less than three years a residence in Canada for seasonal use, other than a time-sharing residence, trailer or mobile home.\nAdmissible Goods\n2. No import assessments are payable on seasonal residents’ effects classified under the provisions of tariff item No. 9829.00.00. The goods are free of duty under the Customs Tariff , and the remission order remits any goods and services tax (GST) and excise taxes otherwise payable.\n3. Tariff item No. 9829.00.00 provides for household furniture and furnishings as well as tools and equipment for the maintenance of a seasonal residence to be imported on a duty free basis by seasonal residents. Construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence are excluded.\n4. Goods must be for the personal use of the seasonal resident or his or her family and not for any commercial, industrial, or occupational purpose.\n5. Goods must also be owned by the seasonal resident or his or her family and have been in their possession and use before their first arrival in Canada to occupy the seasonal residence. For the purposes of tariff item No 9829.00.00:\n- a) “Ownership” means that the seasonal resident has acquired, by purchase or other means, the legal right to have goods as personal property and to exercise control over their use and disposition.\n- b) “Possession” means that the seasonal resident has, in person, physically accepted the goods.\n- c) “Use” means that the seasonal resident has actually put the goods into an action or service for a purpose for which they were designed or intended.\nDocumentation\n6. To obtain the benefits of tariff item No. 9829.00.00 and the remission order, seasonal residents must provide, at the time of first arrival to occupy the seasonal residence, proof of ownership or of a minimum three-year lease of a residence in Canada for seasonal use.\n7. The term “seasonal residence” does not include a trailer, mobile home, time-share residence, or any residence that is shared with a resident of Canada. However, a seasonal residence is not restricted to only a cottage, camp or chalet. It can include a more permanent or elaborate structure such as a house or condominium, but only if it is for the exclusive use of the seasonal resident and their family members, and on condition that it is not rented or leased to others during the seasonal resident’s absence.\n8. Similarly, the term “seasonal use” is not restricted to a particular season of the year or to any particular frequency of visits. Provided the seasonal resident remains a non-resident of Canada within the meaning of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations and does not reside in Canada on a permanent basis, any periodic use of the seasonal residence is considered to fall within the meaning of “seasonal use” for the purposes of tariff item No. 9829.00.00 and the remission order.\nListing of Goods to be Imported\n9. Prior to importation, seasonal residents must prepare a detailed list in duplicate of all goods to be imported, showing the make, model, serial numbers (where possible), and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils –$XXX). The list should be divided into two parts, showing which items are accompanying the seasonal resident at the time of first arrival in Canada to occupy the seasonal residence and which items are to arrive at a later date as \"goods to follow.\" This list must be presented to the border services officer when the seasonal resident first arrives to occupy the seasonal residence, even if no goods are being imported at that time. Instead of a list, Form BSF186A (formerly B4A), Personal Effects Accounting Document (list of goods imported) , may be used.\n10. If no list has been prepared, the seasonal resident will be instructed to complete one before any further processing can be completed. When there are goods to follow, the list must be detailed enough in order to avoid any confusion when these goods arrive, particularly if there are items of significant value.\n11. To account for the seasonal resident's effects, the border services officer at the first point of arrival will prepare Form BSF186, Personal Effects Accounting Document based on the list of goods provided by the seasonal resident. Seasonal residents who would like to speed up the process can complete Form BSF186 in duplicate in advance, and present it to the officer when they arrive in Canada.\nNote: Duplicate copies of Form BSF186 are required. To this end, the officer may populate the form online and print 2 copies; complete a single hard copy form and photocopy it; or complete 2 hard copy forms.\n12. The border services officer will ensure that the \"seasonal resident\" box is checked off, the date of arrival in Canada is indicated and that the seasonal resident has read the provisions of tariff item No. 9829.00.00. After explaining the terms of importation, including the retention period, the seasonal resident will be requested to sign both copies of Form BSF186. The officer must complete the shaded areas and date stamp both copies of the BSF186 and of the list of goods or BSF186A.\n13. Upon completion, one original date stamped copy of the BSF186 and of the list of goods or BSF186A are given to the seasonal resident. Seasonal residents should be advised that they are required to present these original documents when they import their goods to follow. The second copies are to be kept on file at the issuing office.\n14. Seasonal residents may claim goods under tariff item No. 9829.00.00 only once in a lifetime, and goods imported under this provision are considered to be permanently imported.\nGoods to Follow\n15. When goods to follow arrive, they will be released to the seasonal resident on presentation of the original Form BSF186. The officer will initial and date the items being released on the seasonal resident’s copy of the BSF186. A copy of the updated list should be kept on file. Where the goods to follow are imported through a CBSA office which did not issue the original Form BSF186, a photocopy of the updated Form BSF186 (with the applicable notation as to the goods to follow that have been entered) should be forwarded to the CBSA office of issuance for attachment to the original Form BSF186.\n16. Only goods that were declared at the first arrival in Canada to occupy the seasonal residence and listed as goods to follow on the seasonal resident’s original Form BSF186 are eligible for importation at a later time under tariff item No. 9829.00.00. There is no time limit for importing goods to follow listed on the seasonal resident’s Form BSF186. Any discrepancy between what was declared as goods to follow on the BSF186 and the imported goods should be questioned. Goods that were not declared on the BSF186 are to be classified under the regular provisions of the Customs Tariff (Chapters 1 to 97) and are subject to applicable duties and taxes.\n17. When CBSA clearance is requested for goods to follow, the seasonal resident must present the original Form BSF186 that was completed at the time of initial arrival in Canada. If the seasonal resident cannot produce the original BSF186 establishing that the goods to follow were previously declared and approved by the CBSA, the goods do not meet the requirements for classification under tariff item No. 9829.00.00 and are subject to regular import assessments.\nRetention Period\n18. Goods imported under tariff item No. 9829.00.00, including goods to follow, which are sold or otherwise disposed of within one year after importation are subject to the duties and taxes otherwise payable, based upon their value at the time of their sale or disposition. The one-year period for retention of goods will be calculated from the date the goods physically entered into Canada.\nTemporary Importations\n19. Seasonal residents are, for customs purposes, not residents of Canada. As such, they may also import conveyances and baggage on a temporary basis under the terms and conditions of tariff item No. 9803.00.00. For additional information on tariff item No. 9803.00.00, refer to Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents .\nPenalty Information\n20. A false declaration or failure to comply with the conditions of importation under tariff item No. 9829.00.00 may result in the assessment of duties, penalties and/or seizure action.\nAdditional Information\n21. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2018-11-27",
+    "current_to": "2018-11-27",
+    "citation": "Memorandum D2-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-2-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-2-3",
+    "marginal_note": "References",
+    "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: H.S. 9829-0 Legislative references: Customs Tariff Seasonal Residents’ Remission Order, 1991 Other references: D2-1-1 Superseded memorandum D: D2-2-3 dated December 9, 2015",
+    "history": "",
+    "last_amended": "2018-11-27",
+    "current_to": "2018-11-27",
+    "citation": "Memorandum D2-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-1",
+    "marginal_note": "Legislation",
+    "part": "Personal Exemptions for Residents Returning to Canada",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Item No. 98.04 as set out in the schedule of the Customs Tariff reads:\nGoods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.\n9804.10.00\nValued at not more than eight hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.\nFor the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco.\n9804.20.00\nValued at not more than eight hundred dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days.\nFor the purpose of this tariff item:\n- (a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if included in the baggage accompanying the person at the time of return to Canada; and\n- (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.\n9804.30.00\nValued at not more than three hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.\nFor the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, or alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.\n9804.40.00\nValued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours.\nFor the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.\nReduced Value for Duty\nSection 83 of the Customs Tariff reads:\n83. In the case of goods that are imported by a traveller, that are reported in accordance with regulations made under paragraph 133 (f) prescribing conditions for the classification of goods under heading No. 98.04 and that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the maximum value specified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00, would be classified under one of those tariff items,\n- (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under subsection 21(2), be reduced by the quantity of alcoholic beverages and tobacco up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;\n- (b) in the case of goods that would have been classified under tariff item No. 9804.30.00 (i) the value for duty of the goods shall be reduced by an amount equal to the maximum value specified under tariff item No. 9804.10.00 or 9804.20.00, as the case may be, and (ii) the first $300 of the value for duty shall be assessed duties under tariff item No. 9804.30.00; and\n- (c) the goods shall be classified under tariff items in any of Chapters 1 to 97 and heading No. 98.26, as the case may be. (1997, c. 36, s. 83; 2001, c. 16, s. 4; 2002, c. 22, s. 348)\nChapter 98\nSpecial Classification Provisions – Non Commercial\nNotes\n4. For the purpose of this Chapter, \"duties\" means duties or taxes levied or imposed on imported goods under Part 2 of the Act (other than subsection 21(2)), the Excise Act , the Excise Act, 2001 , the Special Import Measures Act or any other Act of Parliament relating to customs.\n5. Goods entitled to be classified under heading 98.01, 98.02, 98.03, 98.04 (other than tariff item No. 9804.30.00) or 98.05 shall be relieved from all duties, other than the customs duties imposed under Part 2 of this Act with respect to tariff item No. 9804.30.00, notwithstanding the provisions of this or any other Act of Parliament.\nSubheading Notes\n1. For the purpose of subheading 9804.20, the relief from payment of duties granted shall not be combined with any relief from payment of duties granted under subheading 9804.10 with respect to the same trip abroad.\n2. For the purpose of subheading 9804.40, the relief from payment of duties granted shall be extended only to a person who, at time of return to Canada, is not importing goods under another subheading of heading 98.04.\nParagraph 133 (f) of the Customs Tariff reads:\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n(f) for the purposes of heading No. 98.04 or of tariff item No. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported.",
+    "history": "",
+    "last_amended": "2013-04-30",
+    "current_to": "2013-04-30",
+    "citation": "Memorandum D2-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-1",
+    "marginal_note": "Regulations",
+    "part": "Personal Exemptions for Residents Returning to Canada",
+    "division": "",
+    "heading": "",
+    "text": "Returning Persons Exemptions Regulations\nInterpretation\n1. In these Regulations, \"exemption\" means the benefit of free rates of customs duty given to goods that are classified under heading No. 98.04 where the value of the goods does not exceed the applicable amount set out in a tariff item under heading No. 98.04. (exemption)\nReporting\n2. (1) Subject to subsections (2) and (3), any person returning to Canada shall, at the time of person's return, report in writing the goods in respect of which an exemption is claimed and express the value of those goods in Canadian dollars.\n(2) The person returning to Canada may make an oral report in respect of the goods referred to in subsection (1) if the goods are in the actual possession of the person, or form part of the person's baggage carried on board the same conveyance as the person, and\n- (a) the person is returning to Canada on board a non-commercial passenger conveyance or a bus; or\n- (b) the person is returning to Canada on board a highway conveyance at a land border crossing at a designated customs office and is authorized under the Presentation of Persons (2003) Regulations to present themself in an alternate manner under subparagraph 11 (d) (ii) of those Regulations.\n(3) Where the goods referred to in subsections (1) and (2) are intended for the exclusive use or benefit of a child who is too young to make a report, the report may be made on behalf of the child by the parent or guardian of the child. (SOR/2005-388, S. 1)\nConditions\n3. (1) It is a condition of importing goods that are classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00 and that have a combined value in excess of the amount of the exemption that the exemption be applied to those goods that are subject to the highest rate of customs duties.\n(2) The exemption does not apply to\n- (a) alcoholic beverages imported by a person who has not attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province where the customs office through which the alcoholic beverages are imported is located; or\n- (b) tobacco imported by a person who has not attained 18 years of age. (SOR/2008-271)\nComing Into Force\n4. These Regulations came into force on January 1, 1998.\nExcise Act, 2001 , 2002, c. 22\nSection 32.(2) (j) and 35.(2) (c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits;\nStamping and Marking of Tobacco Products Regulations\nSection 5 as set out in the Stamping and Marking of Tobacco Products Regulations of the Excise Act, 2001 reads:\n5. (1) for the purposes of paragraphs 32(2) (j) and 35(2) (c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 tobacco sticks; or\n- (d) 200 g of manufactured tobacco.\n(SOR/2003-288)",
+    "history": "",
+    "last_amended": "2013-04-30",
+    "current_to": "2013-04-30",
+    "citation": "Memorandum D2-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Personal Exemptions for Residents Returning to Canada",
+    "division": "",
+    "heading": "",
+    "text": "1. Any person residing in Canada returning from a trip abroad can qualify for a personal exemption. The traveller must declare all articles acquired for importation into Canada, whether purchased or received as gifts, or purchased at a duty free shop, either abroad or in Canada, on returning to Canada.\n2. Children are eligible for their own exemption in accordance with tariff heading 98.04. Where a child is not old enough to report goods, a parent or guardian may make the report on behalf of the child. Where a parent or guardian makes the report, the parent or guardian may only report those goods that are for the exclusive use or benefit of the child. A child who is too young to report may only benefit from the exemption under tariff heading 98.04, to the extent that the goods reported by the parent or guardian are for that child's exclusive use or benefit.\nMinimum Duty – Tobacco Products\n3. A minimum duty applies to cigarettes, tobacco sticks, and manufactured tobacco that travellers include in their personal exemptions (tariff item Nos. 9804.10.00 and 9804.20.00). The duty rates are:\n- Cigarettes – $17 per carton of 200/(8.5 cents each)\n- Tobacco Sticks – $17 per carton of 200/(8.5 cents each)\n- Manufactured Tobacco – $5.3125 per 50 grams or fraction of 50 grams contained in a package\nNote : This minimum duty does not apply to products that have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \". Canadian made products sold at duty free shops are marked in this manner.\nDeclarations – General\n4. Travellers claiming goods in a personal exemption entitlement must declare them to the Canada Border Services Agency ( CBSA ) office when they return to Canada. The exemption declaration has to include goods that accompany the person on arrival, as well as those that were shipped separately.\nOral Declarations – 9804.10.00 or 9804.40.00\n5. Travellers arriving by private conveyance or bus can make an oral declaration for goods claimed in the 24-hour or 48-hour exemption.\nOral Declarations – 9804.20.00\n6. Travellers arriving by private conveyance at highway border crossings can make an oral declaration for goods claimed in the $800 exemption only when the goods accompany the traveller. If unaccompanied goods are declared, a written declaration on Form E24, Personal Exemption CBSA Declaration , is required.\n7. Written declarations are required:\n- (a) in cases other than paragraph 5 or 6;\n- (b) if \"unaccompanied goods\" are claimed in the $800 exemption; or\n- (c) if the traveller requests a receipt.\n8. Passengers arriving by rail, commercial vessel or aircraft must complete Form E311, CBSA Declaration Card , which includes a segment for claiming a personal exemption. At some locations, Form E311 may also be used for bus traffic.\n9. A traveller can claim an exemption under only one of the tariff items No. 9804.10.00, 9804.20.00 or 9804.40.00 with respect to the same trip abroad. A personal exemption cannot be pooled with another person's exemption to cover an article that is valued in excess of the exemption limit. Neither can a person's exemption be transferred to another person.\n10. Travellers claiming exemptions should be prepared to produce some personal identification, as well as invoices for goods purchased. Accommodation and transportation receipts are helpful in establishing the duration of absence from Canada.\n11. The rate of duty applicable for the Most Favoured Nation Tariff ( MFNT ) and United States Tariff ( UST ) is mentioned in the tariff items below:\nTariff Item No. 9804.10.00 Maximum Amount $800 Minimum Absence 48 hours MFNT Free UST Free Alcoholic beverages Specified quantities only Tobacco products Specified quantities only - Minimum duty may apply\nNote : Goods claimed in this tariff item must accompany the traveller in hand or checked baggage to qualify. Unaccompanied goods are not eligible under this tariff item.\nTariff Item No. 9804.20.00 Maximum Amount $800 Minimum Absence Seven days MFNT Free UST Free Alcoholic beverages Specified quantities only Tobacco products Specified quantities only - Minimum duty may apply\nNote 1 : Goods claimed in this tariff item, other than alcoholic beverages and tobacco products, do not have to accompany the traveller on arrival. However, unaccompanied goods must be declared on Form E24 when the traveller arrives. For more information, refer to paragraphs 20 to 22.\nNote 2 : To calculate the seven days' absence, exclude the date of departure and include the date of return. For example, leave Friday the 21 st , and return Friday the 28 th . It is dates, not times, that are relevant.\nTariff Item No. 9804.30.00 Maximum Amount $300 Minimum Absence 48 hours MFNT 7% UST Free Alcoholic beverages Not allowed Tobacco products Not allowed\nNote 1 : It should be noted that tariff item No. 9804.30.00 provides a \"beneficial\" duty rate of 7% (for goods eligible under the most favoured nation tariff rate), which travellers can claim after an absence from Canada of at least 48 hours. All articles claimed in this tariff item must accompany the traveller on return to Canada. The provisions of this tariff item do not apply to alcoholic beverages or tobacco products.\nNote 2 : This beneficial rate applies to the next $300 worth of goods valued in excess of an exemption claimed in tariff item Nos. 9804.10.00 and 9804.20.00.\nNote 3 : While goods imported under tariff item No. 9804.30.00 are exempted from the payment of excise tax, the Goods and Services Tax ( GST ) applies in all cases, regardless of the nature of the goods claimed.\nTariff Item No. 9804.40.00 Maximum Amount $200 Minimum Absence 24 hours MFNT Free UST Free Alcoholic beverages Not allowed Tobacco products Not allowed\nNote 1 : Tariff item No. 9804.40.00 can be claimed any time a person returns to Canada after an absence of at least 24 hours; however, the tariff item can be claimed only if the total value of goods being imported by a traveller does not exceed CAN$200. If the total value of goods imported exceeds $200, the exemption cannot be claimed and regular duties apply on the entire value.\nNote 2 : No alcoholic beverages or tobacco products can be included in this exemption.\nLimitations\n12. An exemption can include goods bought by the claimant as a gift for a person in Canada or given to the claimant by a person residing abroad as a gift to a person in Canada. An exemption cannot include goods bought on commission or as an accommodation for any other person or for sale.\n13. Residents of Canada can include in their personal exemption, duty and tax-free, all of the following tobacco products that accompany them upon their return to Canada, if they have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \":\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco; and\n- (d) 200 tobacco sticks.\n14. Cigarettes, tobacco sticks and manufactured tobacco that do not have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \" are subject to a special duty, even though the quantity is within their personal exemption limit. For more information, refer to paragraph 3. Canadian-made products sold at duty-free shops are marked in this manner. An example of a situation where the minimum duty applies is in the case of a returning resident who has purchased U.S. cigarettes in the United States or at a U.S. duty-free shop and who is including these cigarettes within the 48-hour or 7-day personal exemption.\n15. The Excise Act, 2001 limits the amount of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and does not have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \". The limit is currently five units. One unit of tobacco products consists of one of the following:\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco;\n- (d) 200 tobacco sticks.\n16. Only persons who have attained 18 years of age can import tobacco products within their 48-hour or 7-day personal exemption.\n17. Alcoholic beverages can be imported only by those persons who have attained the legal age as prescribed by the provincial or territorial authority where they arrive. These are beverages that exceed 0.5% alcohol by volume. As part of their personal exemption, travellers can include:\n- (a) 1.5 litres of wine;\n- (b) a total of 1.14 litres of alcoholic beverages; or ,\n- (c) up to 8.5 litres of beer or ale.\nNote : \"Cooler\" products are classified according to the alcoholic beverage they contain. For example, beer coolers are considered to be beer; wine coolers are considered to be wine. Beer/wine products not exceeding 0.5% alcohol by volume are not considered to be alcoholic beverages, and as such, no quantity limits apply.\n18. The minimum legal ages for the importation of alcoholic beverages under the laws of the province or territory are:\n- (a) 18 years for Alberta, Manitoba and Quebec; and\n- (b) 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n19. The quantities of alcohol a traveller can bring in must be within the limit set by the province or territory where that person will enter Canada. If the value of the goods is more than the personal exemption, the traveller will have to pay both duty and taxes, as well as provincial/territorial assessments on the excess amount. In Nunavut and the Northwest Territories, it is not permitted to exceed the limits allowed. For more information, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\nUnaccompanied Goods\n20. The total value of unaccompanied goods must be declared at the time of arrival and must be documented on Form E24, even if such goods were reported on Form E311. If the traveller is not present when the goods arrive at the Port of Entry and the goods are stored in a bonded customs warehouse, the traveller will have to present the receipt copy of the E24 to the CBSA within 40 days of being told of the goods' arrival, to obtain release of these goods.\n21. The traveller may authorize another person to clear unaccompanied goods by means of an agent status or a short form of power of attorney. The person to whom agent status or power of attorney is given must also present the traveller's completed copy of Form E24, indicating that unaccompanied goods formed part of the traveller's original declaration. For more information about an agent status, refer to Memorandum D1-6-1, Authority to Act as an Agent .\n22. Unaccompanied goods that are sent by mail will be delivered in the normal manner. If duty and taxes have been calculated, the carrier will require payment and a processing fee. As the recipient, you have two options. You can accept delivery on payment of the applicable assessments and file a claim with the CBSA for a refund of the amounts paid. Alternatively, you can refuse to accept delivery, in which case the carrier will return the packages to the CBSA and ask you to provide a telephone number where the CBSA can reach you to discuss the assessment. You will be given a copy of the assessment notice for your reference. Once it is determined that the goods are indeed eligible for free importation as unaccompanied goods that were previously declared on Form E24, they will be released for delivery to you without assessment.\nExchange of Merchandise\n23. Articles imported under an exemption can be returned for free exchange within 60 days of the date of importation if they are found to be defective or unsatisfactory. The traveller must present the articles to the CBSA office at the point of exportation with the sales slip or invoice. If the goods were originally documented on Form E24, a copy of the form should also be presented. The articles will be identified and listed on a CBSA control document showing their value and the date of the original importation. When the replacement articles are imported, the control document will be presented to the border services officer and cancelled.\n24. This procedure can also apply to articles that were declared orally or on Form E311, provided the border services officer is satisfied that the goods were properly imported.\nObtaining a Copy of Your Declaration\n25. As explained in paragraph 20, travellers making a declaration on Form E24 are given a receipt copy of the form. If they request a copy of their declaration after the fact, they will be informed that it is not possible to retrieve declarations based on the name and address of the traveller.\n26. Travellers making their declaration using the Form E311 do not receive a copy when they present their declaration. However, if they want a copy after the fact, they can make a request. The following information is necessary to enable the CBSA to proceed. It is: the name of the traveller and the address, the date of birth, the country of birth and if possible, the arrival date, the provenance (arriving from) the air transport and flight number. The CBSA maintains a declaration retrieval program for the data contained on the declarations for a period of 6 years + the current year.\n27. Travellers finding it essential to obtain such information must file a formal request in accordance with the provisions of the Access to Information Act . The CBSA will initiate a search of relevant files to locate and provide the requested information. For assistance and details on how to proceed, contact the nearest CBSA office.\nPenalty Information\n28. A false declaration or failure to comply with the conditions of importation under heading No. 98.04 may result in the assessment of duties, penalties and/or seizure action.",
+    "history": "",
+    "last_amended": "2013-04-30",
+    "current_to": "2013-04-30",
+    "citation": "Memorandum D2-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-1",
+    "marginal_note": "References",
+    "part": "Personal Exemptions for Residents Returning to Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Traveller Border Programs Division Border Programs Directorate Programs Branch Headquarters file: H.S. 9804-0 Legislative references: Customs Tariff , heading No. 98.04, sections 21, 83, paragraph 133(f), and Notes 4 and 5 – Special Classification Provisions – Non commercial; SOR 98 61; Order in Council P.C. 1997 2033 , December 29, 1997; SOR 2008-271; Canada Gazette vol. 142, No. 19 – September 17, 2008; Excise Act, 2001 Other references: D1-6-1 Superseded memorandum D: D2-3-1, May 29, 2012",
+    "history": "",
+    "last_amended": "2013-04-30",
+    "current_to": "2013-04-30",
+    "citation": "Memorandum D2-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-2",
+    "marginal_note": "Legislation",
+    "part": "Former Residents of Canada – Tariff Item No. 9805.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Item No. 9805.00.00 as set out in the Schedule to the Customs Tariff Reads:\nGoods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada.\n\"Goods\" does not include goods that are sold or otherwise disposed of within twelve months after importation.\nFor the purpose of this tariff item:\n- (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;\n- (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and\n- (c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item.\nParagraph 133 (g) of the Customs Tariff :\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n(g) for the purposes of tariff item No. 9805.00.00,\n- (i) exempting goods or classes of goods imported by any class of persons referred to in that tariff item from any of its requirements relating to the period during which goods must be owned, possessed or used abroad, and\n- (ii) substituting less exigent requirements relating to the period during which goods or classes of goods of that tariff item must be owned, possessed or used abroad by any class of persons referred to in that tariff item;\nSection 84 of the Customs Tariff :\n84. Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.\nTariff Item 9805.00.00 Exemption Order :\nSOR/81-701.\nCustom Tariff\nTariff Item 9805.00.00 Exemption Order\nOrder respecting the exemption of certain goods from certain requirements specified in Tariff No. 9805.00.00.\nShort Title\n1. This Order may be cited as the Tariff Item 9805.00.00 Exemption Order .\nSOR/88-84, Part III.\nInterpretation\n2. In this Order,\n\"bride's trousseau\" means goods acquired for use in the household of a newly married couple, but does not include vehicles, vessels or aircraft; ( trousseau de mariée ) \"wedding presents\" means goods of a non-commercial nature received by a person as personal gifts in consideration of that person's recent marriage or the anticipated marriage of that person within three months of the person's return to Canada. ( cadeaux de noces )\nExemption\n3. The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff :\n- (a) alcoholic beverages owned by, in the possession of and imported by a person who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province in which the customs office where the alcoholic beverages are imported is situated;\n- (b) tobacco products owned by and in the possession of the importer;\n- (c) a bride's trousseau owned by, in the possession of and imported by a recently married person or a bride-to-be whose anticipated marriage is to take place within three months of the date of her return to Canada;\n- (d) wedding presents owned by, in the possession of and imported by the recipient thereof;\n- (e) any goods imported by a person who has resided abroad for at least five years immediately prior to returning to Canada and who, prior to the date of return, owned, was in possession of and used the goods; and\n- (f) goods acquired as replacements for goods that, but for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have been classified under tariff item No. 9805.00.00 of the Customs Tariff , on condition that (i) the goods acquired as replacements are of a similar class and approximately of the same value as the goods they replaced, (ii) the goods acquired as replacements were owned by, in the possession of, and used by a person prior to the person's return to Canada, and (iii) evidence is produced at the time the goods are accounted for under section 32 of the Customs Act that the goods they replaced were lost or destroyed as the result of fire, theft, accident or other unforeseen contingency.\nSOR/88-84, Part III. SOR/92-595, s. 2; SOR/94-784, s. 3.\nExcise Act, 2001\n2002, c. 22\nSection 32.(2) (j) and 35.(2) (c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits;\nStamping and Marking of Tobacco Products Regulations\n5. (1) for the purposes of paragraphs 32(2) (j) and 35(2) (c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 tobacco sticks; or\n- (d) 200 g of manufactured tobacco.\nSOR/2003-288.",
+    "history": "",
+    "last_amended": "2012-06-01",
+    "current_to": "2012-06-01",
+    "citation": "Memorandum D2-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Former Residents of Canada – Tariff Item No. 9805.00.00",
+    "division": "",
+    "heading": "",
+    "text": "1. The provisions of tariff item No. 9805.00.00 apply to goods imported by Canadian Forces personnel, Canadian government employees, former residents of Canada and residents of Canada.\n2. These persons are entitled to the benefits of tariff item No. 9805.00.00 when they return to Canada. Unless specifically exempted by the Tariff Item 9805.00.00 Exemption Order , all goods being imported must have been acquired by the person for personal or household use and have been actually owned, possessed and used abroad for at least six months prior to the person's return to Canada.\nAbsence Requirements\n3. Persons who establish themselves as residents of another country for a period of at least one year may make return visits to Canada (as non-resident visitors) without jeopardizing their eligibility to claim under tariff item No. 9805.00.00 at the time of their final return to resume residence.\n4. However, persons who do not establish themselves as residents of another country during their absence from Canada, such as those on extended vacations, voyages or world cruises, are eligible to claim goods under tariff item No. 9805.00.00 only if the duration of their absence is a continuous period of at least one year, without any return to Canada having been made during that time.\n5. One year is interpreted as meaning from the anniversary date of departure to the same date the next calendar year (e.g. from January 1, 2011, to January 1, 2012).\n6. Persons who are studying or working abroad for a period of less than one year are not eligible for the benefits of tariff item No. 9805.00.00 at the time of their final return to resume residence in Canada. These persons may not aggregate the time spent abroad (e.g. an athlete who spends six months in the United States and six months in Canada each year over a period of several years may not accumulate the time spent in the United States to qualify for the benefits of tariff item No. 9805.00.00).\nCanadian Government Employees Recalled Early\n7. Situations arise where employees of the Government of Canada are posted abroad for a minimum of one year but, due to circumstances beyond their control, the posting is terminated early. As a result, duty and taxes may be assessed on certain household goods or personal effects either because they do not meet the minimum ownership possession and use requirements of tariff item No. 9805.00.00 or because the person did not meet the minimum one-year absence requirement. It must be noted that there is no provision for remission of duty and taxes in such cases.\n8. However, persons in this category are advised to discuss the particulars of their case with their employing department or agency. The Treasury Board of Canada Secretariat ( TBS ) has authorized deputy heads to reimburse employees for duty and taxes paid on goods that would have qualified for importation under tariff item No. 9805.00.00 had the posting not been terminated early. Certain conditions apply. For more information, refer to Directive 15, Section 15.36, of the Foreign Service Directives that are posted on the TBS Web site at www.tbs.gc.ca .\nListing Goods to be Imported\n9. Prior to importation, former residents must prepare a detailed list in duplicate of all goods to be imported that indicates the make, model, serial numbers (where possible) and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g. kitchen utensils – $000). The list should be divided into two parts showing which items are accompanying the owner at the time of return and which items are to arrive at a later date as \" goods to follow .\" This list must be presented to the border services officer at the first port of entry ( POE ) when the former resident arrives in Canada, even if no goods are being imported at that time. Instead of a list, Form B4A, Personal Effects Accounting Document (list of goods imported) , may be used.\n10. If no list has been prepared, the former resident will be instructed by the border services officer to complete one before any further processing can be completed. When there are goods to follow, the list must be detailed enough in order to avoid any confusion when the shipment arrives, particularly if there are items of significant value.\n11. It is suggested that former residents obtain an appraisal report from a qualified gemologist, jeweller or their insurance agent for valuable pieces of jewellery they intend to import. Such jewellery should be individually identified on the list of goods submitted to the Canada Border Services Agency ( CBSA ).\nAccounting for Goods\n12. To clear the former resident's personal effects, the border services officer at the initial POE where the former resident enters Canada, shall prepare a Form B4, Personal Effects Accounting Document (Settler, Former Resident, Seasonal Resident or Beneficiary ) based on the list of goods provided by the former resident. The list must show which goods are accompanying the former resident and which are to follow at a later date. Former residents who would like to speed up the process can complete a Form B4 in advance and present it to the officer when they arrive in Canada. Forms B4 and B4A are available in both official languages on the CBSA Web site at www.cbsa.gc.ca.\n13. The border services officer will ensure that the former resident box is checked off and the date of arrival in Canada is indicated. The terms of importation should be explained, and the Former Resident must sign the Form B4. The officer must complete the shaded areas and date stamp both copies, as well as the list of goods.\nAdmissible Goods\n14. Either spouse may claim duty and tax -free importation of personal and household effects under tariff item No. 9805.00.00, regardless of whether the goods are registered jointly or in one of the spouse's names. Personal and household effects can include such items as the following:\n- (a) apparel, household furniture and appliances, books, musical instruments, personal computers, bicycles, hobby tools, travel and utility trailers, pleasure boats and personal aircraft;\n- (b) mobile trailers not exceeding 2.6 metres (9 feet) in width that the owner is personally capable of moving from place to place, motor homes and tool sheds or garages that do not attach to or form part of a dwelling;\n- (c) commercial vehicles that have been and will continue to be used solely for personal transportation, and equipment imported exclusively for personal or hobby use; and\n- (d) vehicles and goods that are jointly or individually owned by either spouse. Either spouse may claim and account for such goods (regardless of whether they are registered jointly or in one of the spouse's names). In instances where one spouse qualifies as a former resident while the other qualifies as a settler, either spouse may claim the household and personal effects using tariff item No. 9805.00.00 or No. 9807.00.00, as the case may be.\nInadmissible Goods\n15. The following are examples of goods that are not admissible under tariff item No. 9805.00.00 and are classified under the appropriate provision of the Customs Tariff :\n- (a) goods for the accommodations of others, for sale or hire or for use in a business or manufacturing establishment or as contractors' outfits, such as office equipment and furniture, dental chairs, welding equipment, metal and woodworking machines, vehicles and trailers for commercial use;\n- (b) livestock, machinery and equipment for use on a ranch or farm;\n- (c) houses and buildings used as dwellings or residences, large trailers used as residences of any type or nature that require a special permit and highway escort to be moved from place to place;\n- (d) company-owned and leased vehicles (as well as any other leased goods);\n- (e) goods that are shipped to Canada while the owner continues to live or travel abroad (alternatively, they may be placed in \"bonded storage\"); and\n- (f) goods stored abroad or shipped to Canada for bonded storage before all of the ownership, possession and use requirements have been met (the time spent in transit or in storage abroad or in Canada cannot be included when calculating the six-month period of possession or use).\nValue Limitations\n16. If an article meets all the conditions of tariff item No. 9805.00.00 but its value for duty exceeds $10,000, it is not classified under tariff item No. 9805.00.00. Instead, section 84 of the Customs Tariff applies and the article is classified under Chapters 1 to 97 of the Customs Tariff , and its value for duty is reduced by $10,000. Duty and taxes therefore apply only to the portion of the value that exceeds $10,000.\n17. In the case of an automobile, duty and goods and services tax/harmonized sales tax ( GST / HST ) apply to the portion of the value in excess of $10,000. Excise taxes remain payable in their entirety on the air conditioning unit and an additional fuel-inefficient excise tax (Green Levy) will be collected if the automobile has a weighted average fuel consumption rating of 13 or more litres per 100 kilometres, and has been put into service after March 19, 2007. The Green Levy applies to automobiles, which include station wagons, sport utility vehicles, and vans designed to carry less than 10 passengers.\n18. Form B15, Casual Goods Accounting Document , is to be used to account for the vehicle and a cross-reference should be made to the Form B4 number.\n19. The 12-month retention period applies to the vehicle in the usual manner.\nOwnership, Possession and Use\n20. For the purpose of tariff item No. 9805.00.00:\n(a) \"Ownership\" means that the former resident has acquired, by purchase or other means, the legal right to have goods as personal property and to exercise control over their use and disposition. Goods that are leased do not qualify. (b) \"Possession\" means that the former resident has, in person, physically accepted the goods. (c) \"Use\" means that the former resident has actually put the goods into an action or service for a purpose for which they were designed or intended. (d) The \"six month\" stipulation is waived in respect of goods imported under tariff item No. 9805.00.00 if the following applies: (i) the person resided abroad for at least five years immediately prior to returning to Canada to resume residence and the goods were actually owned, possessed and used abroad by the person (for any period of time) prior to the date of his or her return; or (ii) the goods were acquired as replacements for goods that, except for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have qualified for importation under tariff item No. 9805.00.00. In order to be eligible under this provision, the replacement goods must be of a similar class and of approximately the same value as the goods they replaced, and the person must be able to substantiate the authenticity of the circumstances. Further, the replacement goods must have been owned, possessed and used by the person before his or her return to Canada. (e) The \"use\" requirement and the \"six month\" stipulation are waived in respect of the following goods imported under tariff item No. 9805.00.00: (i) alcoholic beverages owned by, in the possession of and imported by a person who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province or territory in which the CBSA office where the alcoholic beverages are imported is situated; (ii) a bride's trousseau owned by and in the possession of a recently married person or a bride-to-be whose anticipated marriage is to take place within three months of the date of her return to Canada; and (iii) wedding presents owned by, in the possession of and imported by the recently married recipient or the person whose anticipated marriage is to take place within three months of the date of recipient's return to Canada. (f) All remaining requirements of tariff item No. 9805.00.00 apply in the usual manner.\nShipping Goods to Canada\n21. When shipping goods to Canada, special effort should be made to ensure that the arrival of the goods coincides with or follows the owner's return to Canada. Goods arriving in advance of the owner's return will be held at a sufferance warehouse for a period of only 40 days, after which time they will be treated as unclaimed.\n22. If goods cannot be claimed within the 40-day time limit, it is the owner's responsibility to request an extension, prior to the expiration of the time limit, at the local CBSA office. If no extension has been granted, the local CBSA office will issue a Form E44, Notice - Unclaimed Goods . The goods must be claimed within 30 days from the date the Form E44 was issued or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the owner. Extensions can be granted for a period of up to four years. When the owner arrives in Canada to clear the goods, only those items that meet all of the criteria of tariff item No. 9805.00.00 before their shipment to Canada may be claimed under that item.\n23. Former residents who are transporting their own personal goods using a private or rented vehicle must have them cleared at the first point of arrival in Canada.\n24. There are cases where persons residing abroad wish to ship goods to Canada for long-term storage, pending their own return to Canada at some future time. In such cases, it is the responsibility of the owner to make suitable arrangements with the shipping agent to have the goods placed in \"bonded storage\" in Canada. Goods may remain in bonded storage for only four years and premium rates are usually assessed by private firms for this service. When the owner arrives in Canada to process the clearance of the goods, only those items that met all of the criteria of tariff item No. 9805.00.00 before their shipment to Canada may be claimed under that tariff item.\n25. Former residents' effects arriving by commercial carrier and going forward in bond to an inland destination for clearance will be manifested on a Form A8A (B), Cargo Control Document . If the commercial carrier is not covered by a general authorization, the carrier must obtain a single trip authorization (refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods , for bonding regulations). Former residents may also choose to obtain clearance of their goods by presenting themselves at the POE rather than having the goods forwarded to an inland destination.\n26. Former residents' effects going forward in bond are not required to be delivered to a highway sufferance warehouse but may proceed directly to the CBSA office at the destination.\nGoods to Follow\n27. When \"goods to follow\" arrive, they will be released to the former resident on presentation of the original Form B4 to the border services officer. The officer will initial and date the items being released on the former resident's copy of the Form B4.\n28. Only goods that were declared and listed as \"goods to follow\" on the former resident's original Form B4 are eligible for duty- and tax-free importation at a later time, under tariff item No. 9805.00.00. There is no time limit for importing \"goods to follow\" that were declared on arrival and listed on the Form B4. Any discrepancy between what was declared on the Form B4 and the goods to follow should be questioned. Goods that were not declared on the initial entry as \"goods to follow\" are subject to regular import assessments.\n29. When CBSA clearance is requested for \"goods to follow,\" the former resident must present the original Form B4 that was prepared at the initial POE. If the former resident does not have the Form B4, the border services officer must contact the initial POE to request a copy of the Form B4 that was kept on file. All attempts to trace the original Form B4 must be made.\nRetention Period\n30. Goods imported under tariff item No. 9805.00.00 or goods that have benefited from a reduction in their value for duty under section 84 of the Customs Tariff that are sold or otherwise disposed of in Canada within 12 months after importation are subject to repayment of the duty and taxes initially exempted on the first $10,000. However, credit will be accorded for each full month the item was retained.\nNote : If the value of the vehicle at time of importation was under $10,000 and it was therefore exempted from the payment of excise taxes (e.g. air conditioner, excess weight), such excise taxes also become payable in their entirety if the vehicle is sold or disposed of within 12 months after importation.\nPenalty Information\n31. A false declaration or failure to comply with the conditions of importation under the provisions of tariff item No. 9805.00.00 may result in the assessment of duties, penalties and/or seizure action.\nAdditional Personal Exemption\n32. Former residents are also eligible to claim a personal exemption for goods up to a value of $800, free of duty and taxes. For further information on personal exemptions, refer to Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\nAlcoholic beverages and Tobacco Products\n33. Subject to the quantity limits in each case, former residents can include alcoholic beverages and tobacco products in either tariff item No. 9805.00.00 or the personal exemption entitlements, but not both. In addition, these products must accompany the formers residents on arrival in Canada.\nAlcoholic Beverages\n34. Alcoholic beverages are products that exceed 0.5% alcohol by volume. Former residents who have attained the legal age as prescribed by the provincial or territorial authority where they arrive in Canada can import alcoholic beverages. Former residents may include as part of the personal exemption one of the following;\n- (a) 1.5 litres of wine;\n- (b) a total of 1.14 litres of alcoholic beverages; or ,\n- (c) up to 8.5 litres of beer or ale.\n35. Minimum ages for the importation of alcoholic beverages as prescribed by provincial or territorial authority are as follows:\n- (a) 18 years for Alberta, Manitoba and Quebec; and\n- (b) 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n36. If former residents intend to ship alcoholic beverages to Canada (e.g. the contents of a bar or wine cellar), they should contact the appropriate provincial or territorial liquor board authority, prior to shipment, so that provincial fees and assessments can be paid in advance. In order to obtain release of the shipment in Canada, they must produce a copy of the provincial receipt and pay the applicable CBSA assessments.\nTobacco Products\n37. Former residents can include in tariff item No. 9805.00.00 or their personal exemption, free of duty and taxes, up to all of the following amount of tobacco products, if they have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \":\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco; and\n- (d) 200 tobacco sticks.\n38. If former residents include cigarettes, tobacco sticks or manufactured tobacco in their personal allowance, a partial exemption may apply. They will have to pay a special duty on these products unless they have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \". You will find Canadian-made products sold at duty-free stores are marked this way.\n39. Excess quantities of alcohol and tobacco are subject to high importation costs as provincial fees and taxes are assessed in addition to the duty and taxes that apply. In some cases, provincial limits may also apply. An allowance will be given for products have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \" when border services officers calculate the amounts owing. Canadian-made products sold at duty-free shops are marked in this manner. An example of a situation where the minimum duty applies is in the case of a returning resident who has purchased U.S. cigarettes in the United States or at a U.S. duty-free shop and who is including these cigarettes in his 7-day personal exemption.\n40. The, the Excise Act , 2001 limits the quantity of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and have the excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ .\" The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco; or\n- (d) 200 tobacco sticks.\nRestrictions\n41. The importation of certain goods is restricted in Canada. The following are examples of some of these goods. Make sure you have the information you require before attempting to import these items. For information on:\n- (a) currency and monetary instruments, refer to Memorandum 19-14-1, Cross-Border Currency and Monetary Instruments Reporting ;\n- (b) firearms and weapons (which include replica firearms, mace/pepper spray), refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices ;\n- (c) explosives (which include fireworks and ammunition), refer to Memorandum 19-6-1, Administration of the Explosives Act and Regulations ;\n- (d) vehicles, refer to the Memoranda D19-12-1, Importation of Vehicles ;\n- (e) consumer products that could pose a danger to the public (e.g. baby walkers, jequirity beans that are often found in art or bead work), refer to Memorandum D19-5-1, Administration of Hazardous Products Act and Regulations ;\n- (f) food, plants, animals and related products, refer to Memorandum D19-1-1, Food, Plants, Animals and Related Products ;\n- (g) obscene material, hate propaganda and child pornography refer to Memoranda D9-1-1, Canada Border Services Agency's Policy on the Classification of Obscene Material , D9-1-15, Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason and Customs Tariff Item No. 9899.00.00;\n- (h) health products (including natural health products, prescription drugs, controlled drugs) refer to Memoranda D19-9-1, Importation of Human-Use Drugs and D19-9-2, Regulations of Narcotics and Controlled and Restricted Drugs (Narcotic Control Act, Food and Drug Act) ;\n- (i) cultural property, refer to the Department of Canadian Heritage, Movable Cultural Property Program at www.pch.gc.ca .\n- (j) items imported for commercial use refer to Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nNote : This list is not all encompassing but provides some examples of goods that are controlled, restricted, or prohibited. The D-Memoranda series are available on the CBSA Web site at: www.cbsa.gc.ca/publications .\nProvincial Sales Tax\n42. Provincial sales tax might apply to goods. Former residents should contact the provincial authority where they intend to reside for more information.",
+    "history": "",
+    "last_amended": "2012-06-01",
+    "current_to": "2012-06-01",
+    "citation": "Memorandum D2-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-2",
+    "marginal_note": "References",
+    "part": "Former Residents of Canada – Tariff Item No. 9805.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Traveller Border Programs Division Border Programs Directorate Programs Branch Headquarters file: H.S. 9805.00, H.S. 9805-0 Legislative references: Customs Tariff Excise Act, 2001 Other references: D2-3-1, D3-1-1, D8-1-1, D9-1-1, D9-1-15, D19-1-1, D19-5-1, D19-6-1, D19-9-1, D19-9-2, D19-12-1, D19-13-2, D19-14-1 Superseded memorandum D: D2-3-2, July 26, 2011",
+    "history": "",
+    "last_amended": "2012-06-01",
+    "current_to": "2012-06-01",
+    "citation": "Memorandum D2-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Release of Personal Effects of Canadian Armed Forces Personnel",
+    "division": "",
+    "heading": "",
+    "text": "1. When personal effects are shipped in bond, in advance, by a returning member of the Canadian Armed Forces, that member may prepare a Power of Attorney in the form outlined in the Appendix, and forward it to the Unit Commander or Transportation Officer at the establishment to which the member has been posted. It may not be possible in every instance for the member of the Canadian Armed Forces to give the name of the Commander or Transportation Officer. In such cases the relevant lines on the Power of Attorney should be left blank. The Commander or Transportation Officer concerned will complete the form by adding his or her name and rank.\n2. On presentation to Canada Border Services Agency ( CBSA ) of Form E29B, Temporary Admission Permit , the effects will be released into the care and custody of the Department of National Defence and held in a designated area, approved by the CBSA , pending the arrival of the owner. Form E29B will be signed by the Commander or Transportation Officer holding the Power of Attorney, who will then give the copies of the permit to the owner when the owner arrives to take possession of the shipment. The owner will then report to the CBSA office and present these copies, which will be cancelled by Form B4, Personal Effects Accounting Document .\n3. For further information on tariff item No. 9805.00.00, see Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00 .",
+    "history": "",
+    "last_amended": "2005-02-22",
+    "current_to": "2005-02-22",
+    "citation": "Memorandum D2-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-4",
+    "marginal_note": "Appendix",
+    "part": "Release of Personal Effects of Canadian Armed Forces Personnel",
+    "division": "",
+    "heading": "",
+    "text": "Power of Attorney\nShort Form of Power of Attorney for Temporary Importation of Household and Personal Effects of Canadian Armed Forces Personnel\nCommander or Transportation Officer (Name and Rank) of (Unit) is authorized to act on my behalf at the CBSA office at (location) and obtain the temporary importation of the following shipment of personal and household effects. I hereby certify that, as of this date, all goods contained in this shipment with the exceptions reported below meet the ownership, possession, and use requirements specified in tariff item No. 9805.00.00. A true and complete accounting in respect of these goods will be made by me when I return to Canada to resume residence.\n- Date of shipment:\n- Name and address of exporter:\n- Value of goods:\n- Goods not qualified for tariff item No. 9805.00.00:\nSignature:\nAddress:\nDated at (location) on (date)",
+    "history": "",
+    "last_amended": "2005-02-22",
+    "current_to": "2005-02-22",
+    "citation": "Memorandum D2-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-4",
+    "marginal_note": "References",
+    "part": "Release of Personal Effects of Canadian Armed Forces Personnel",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Partnerships Division Headquarters file: 7804 Legislative references: N/A Other references: D2-3-2 Superseded memorandum D: D2-3-4, January 4, 1999",
+    "history": "",
+    "last_amended": "2005-02-22",
+    "current_to": "2005-02-22",
+    "citation": "Memorandum D2-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Shore Leave for Canadian Crew Members on Canadian Flag Ships",
+    "division": "",
+    "heading": "",
+    "text": "1. Captains of Canadian flag ships travelling from the Great Lakes and passing through the Welland Canal with crew members wishing to take shore leave in the Welland Canal or the Beauharnois/St. Lambert System or at one of the CBSA ports east of Montréal listed in paragraph 10, must notify the CBSA by telephone at least eight hours before the ship arrives at the Welland Canal.\n2. Service is not provided by the CBSA in the locks. Canadian flag ships with crew members wishing to take shore leave in the Welland Canal or the Beauharnois/ St. Lambert System, must notify the CBSA's Hamilton office within the timeframe specified in paragraph 1. The captain must be prepared to stop for examination if required.\n3. In cases where ships wish to conduct crew activities at one of the CBSA ports east of Montréal listed in paragraph 10, the captain must notify the specific port of entry in advance as per the timeframe specified in paragraph 1 and prepare to stop for examination if required.\n4. The captain must provide the CBSA with the following information:\n- (a) the name of the ship and estimated time of arrival at canal entrance;\n- (b) the port of departure and port of destination;\n- (c) the total number of crew members;\n- (d) the number of crew leaving the ship;\n- (e) the number of crew leaving the ship for temporary shore leave; and\n- (f) the number of declarations\n5. The CBSA will give the captain an alphanumeric authorization code to be indicated, along with the time and date, on each copy of Form BSF552, Crew's Effects Declaration (see Appendix). The captain will then be permitted to allow shore leave for the identified members.\n6. If the CBSA decides to attend the ship, the captain must submit a completed Form BSF552, in duplicate, to account for all crew members. The CBSA will date-stamp both copies of the form, record the time, keep one copy, and return the other to the ship's captain. In addition, the captain must be prepared to present a completed Form IMM200, Crew List , if requested by the CBSA.\n7. All goods purchased or acquired abroad must be reported, including returning persons exemptions declarations. If any goods are over the allowed exemptions, the CBSA must be provided with faxed copies of receipts, so that a casual entry can be completed. Any applicable duties and taxes will be collected at that time. Therefore, persons declaring goods over the allowed exemptions must provide the CBSA with their Visa or MasterCard number and card expiry date.\n8. Clearance granted under this process remains valid even though the ship may subsequently transit international waters in proceeding through the Eisenhower and Snell Locks. However, should the ship be diverted to the United States for any reason, or take on goods or people in these locks, the clearance is considered revoked. Before disembarking in Canada, the crew must be again cleared by the CBSA as they did at the time of first arrival. For more information, please refer to the Memorandum D3-5-1, Commercial Vessels in International Service . It is the captain's responsibility to advise the CBSA of such an eventuality.\n9. The CBSA's ports of entry, hours of service, and contact telephone and facsimile numbers are as follows:\n- Hamilton International Airport (for clearance at Port Colbourne) Hours of service: 24 hrs/7-days-a-week Telephone: 905-679-6202 or 1-800-265-6233 (toll-free) Fax: 905-679-9006\n- Trois-Rivières, QC Hours of service: 08:30 – 16:30 Monday to Friday Telephone: 819-374-8924 Fax: 819-374-0626\n- Québec City, QC Hours of service: 08:00 – 16:00 Monday to Friday Telephone: 418-648-3881 Fax: 418-649-6259\n- Québec City, QC (after 16:00 Monday to Friday) Hours of service: 16:00 – 24:00 Monday to Friday Telephone: 418-640-3351 Fax: 418-640-3378\n- Baie Comeau, QC Hours of service: 08:00 – 16:30 Monday to Friday Telephone: 418-294-2121 or 418-294-2126 Fax: 418-294-2128\n- Port Cartier, QC Hours of service: 08:00 – 16:30 Monday to Friday Telephone: 418-766-6866 Fax: 418-766-6931\n- Sept-Îles, QC Hours of service: 08:00 – 16:30 Monday to Friday Telephone: 418-962-2632 Fax: 418-962-0344\nAppendix\nCrew's Effects Declaration",
+    "history": "",
+    "last_amended": "2010-03-22",
+    "current_to": "2010-03-22",
+    "citation": "Memorandum D2-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-5",
+    "marginal_note": "References",
+    "part": "Shore Leave for Canadian Crew Members on Canadian Flag Ships",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Air and Marine Division People Programs Directorate Admissibility Branch Headquarters file: N/A Legislative references: N/A Other references: D3-5-1 D3-5-2 Superseded memorandum D: D2-3-5, January 31, 2006",
+    "history": "",
+    "last_amended": "2010-03-22",
+    "current_to": "2010-03-22",
+    "citation": "Memorandum D2-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-6",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of non-commercial goods.\nKey content: The Canada Border Services Agency collects provincial taxes on non-commercial imports on behalf of participating provinces.\nKeywords: policy, travellers, provincial sales taxes, import, non-commercial, harmonised sales tax\nOn this page Updates made to this D-memo Definitions Guidelines Provincial Agreements Provincial Sales Tax (PST) / Harmonized Sales Tax (HST) Exemptions Provincial Tobacco Tax Provincial Alcohol Markup Non-payment of the PST, the HST, Tobacco Tax or the Alcohol Markup Refunds and Adjustments Dishonoured Items - Chargebacks - Non Sufficient Fund Items Seizures Calculation and Application of the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup Harmonized Sales Tax (HST) - Rebate on Imports by First Nations People (Ontario Only) Additional Information Appendix A - Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations Appendix B - Federal-Provincial Agreements Status as of January 1, 2016 References Contact us\nUpdates made to this D-memo This memorandum has been revised to reflect: Clarification to imports where Ontario provincial taxes are applied Updated tax rates in Appendix A Minor formatting and word edits",
+    "history": "",
+    "last_amended": "2026-04-08",
+    "current_to": "2026-04-08",
+    "citation": "Memorandum D2-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-6",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Provincial Agreements Provincial Sales Tax (PST) / Harmonized Sales Tax (HST) Exemptions Provincial Tobacco Tax Provincial Alcohol Markup Non-payment of the PST, the HST, Tobacco Tax or the Alcohol Markup Refunds and Adjustments Dishonoured Items - Chargebacks - Non Sufficient Fund Items Seizures Calculation and Application of the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup Harmonized Sales Tax (HST) - Rebate on Imports by First Nations People (Ontario Only) Additional Information\n- Appendix A - Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations\n- Appendix B - Federal-Provincial Agreements Status as of January 1, 2016\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2026-04-08",
+    "current_to": "2026-04-08",
+    "citation": "Memorandum D2-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-6",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. In this memorandum, the following definitions apply:\nAd valorem in proportion to the value: applied to certain duties and taxes levied on goods, property, etc. as a percentage of their value. Alcohol markup the amount that is payable by an individual as a result of the legislation and assessment of the province on alcohol imports. Markup rates depend on product type and alcohol percentage. Provincial liquor boards set the alcohol markups. Casual Goods are defined as goods imported into Canada other than commercial goods; as per Memorandum D17-1-3, Casual Importations and the Accounting for Imported Goods and Payment of Duties Regulations . Casual Refund Centre (CRC) is the CBSA office responsible for the receipt, review and processing of the form B2G CBSA Informal Adjustment Request . Commercial Goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Form B2G, CBSA Informal Adjustment Request are for travellers to complete and file with a CBSA casual refund centre to request an adjustment or a refund. Form BSF715 or BSF715-1 Casual Goods Accounting Document is a CBSA form that is used to account for and document non-commercial importations. The document indicates the customs duty, excise duty, goods and services tax (GST)/ HST , PST , provincial liquor markups or fees, and provincial tobacco tax applicable. Goods and Services Tax (GST) on the importation of casual goods Most goods imported into Canada are subject to the federal GST , which is calculated at the rate of 5% of the duty-paid value of the shipment. Harmonized Sales Tax (HST) is the federal GST blended with the PST to create a single rate in the participating provinces. Liquor fee the liquor fee is a consumption tax imposed directly on consumers of alcohol. It is a provincial assessment on non-commercial imports of alcohol products. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups. Non-commercial goods/importations goods/importations destined for individual use and not intended for sale, commercial, institutional, occupational, or other like use. Otherwise known as “casual goods/importations”. Non-taxable goods specifically exempted, relieved subject to point of sale discount or rebate or not payable at importation as provided for in provincial legislation. Participating provinces the provinces that have HST agreements with the Government of Canada are New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and Prince Edward Island. Please consult Appendix A for the provinces' HST rates. Provincial authorities provincial departments of finance and revenue, as well as provincial liquor boards. Provincial taxes include, unless otherwise specified, Provincial Sales Tax (PST), tobacco tax, specific tobacco tax, alcohol markup, provincial liquor fees and, in Québec only, a specific tax on alcohol. Resident a person who, in the settled routine of that person's life, has a home, resides, and is ordinarily present in Canada. Seasonal resident a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada other than a time-sharing residence or a mobile home. Settlers all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months. Specific alcohol tax (Quebec) every person who carries on business or ordinarily resides in Quebec and brings or causes to be brought into Quebec any alcoholic beverage for use or consumption by himself or by another person at his expense, or purchases by way of a retail purchase made outside of Quebec, an alcoholic beverage that is in Quebec shall, on the date that the use or consumption of the alcoholic beverage in Quebec begins, pay to the Minister a specific tax of beer or of any other alcoholic beverage brought in or purchased. Specific tobacco tax a tax imposed on tobacco products based on the numerical or weight amount of the product. It applies to cigarettes, tobacco sticks and manufactured tobacco products other than cigars. Specified motor vehicle is defined in the Excise Tax Act to mean a vehicle that is, or that would be, if it were imported, classified under one of several tariff items in Schedule I to the Customs Tariff . Generally, this includes all motor vehicles, other than racing cars classified under heading number 87.03, and any prescribed motor vehicles. Tobacco tax is a consumption tax imposed directly on consumers of tobacco. It is a provincial assessment on non-commercial imports of tobacco products. Taxable goods means tangible personal property subject to tax under the Excise Tax Act and the provincial tax act. Zero rated goods means goods taxable at 0% (zero-rated) and tax is not charged on these goods.",
+    "history": "",
+    "last_amended": "2026-04-08",
+    "current_to": "2026-04-08",
+    "citation": "Memorandum D2-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-6",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2. The PST , tobacco tax, and alcohol markup are assessed only on non-commercial importations when the CBSA has agreements with provincial authorities to collect a specific provincial tax through a given stream.\n3. When an agreement exists with a province, the provincial taxes are collected only on goods that are subject to the GST or other federal duties. The CBSA will not collect provincial taxes on remissions or personal effects of settlers and returning residents, except when personal exemptions are exceeded. Appendix A has a list of provincial tax collection agreements between the provinces and the CBSA. For more information on settlers, please refer to Memorandum D2-2-1, Settlers's Effects – Tariff Item No. 9807.00.00 .\n4. At most travellers processing facilities, the Travellers Entry Processing System (TEPS) will automatically calculate the appropriate PST , HST , tobacco tax, and alcohol markup.\nProvincial agreements\n5. The Federal-Provincial Fiscal Arrangements Act and the subsequent Order in Council, P.C. 1992-1268 dated June 11, 1992 , provide authority to enter into agreements with the provinces and territories with respect to the collection of the PST, provincial tobacco tax and alcohol markup/fee.\n6. Amendments have also been made to the respective Provincial Acts for provinces in regards to agreements with the CBSA. Such agreements provide the CBSA with the legal authority to collect and remit the PST , provincial tobacco tax and alcohol markup/fee, and to detain goods should an individual refuse to pay the applicable provincial taxes and/or alcohol markup/fee.\nProvincial Sales Tax (PST)/Harmonized Sales Tax (HST)\n7. Since some provinces have chosen to exempt certain types of goods from the PST , the PST is not always collected on goods that are subject to the GST . For assistance in determining the tax status of a good, please contact the province's tax authority.\n8. The PST is only collected on taxable goods imported by, or released to, residents who are defined as individuals who reside, ordinarily reside, or carry on business in these provinces. Depending on the type of good imported, by a seasonal resident, the PST is not collected. For more information on importation of goods by seasonal residents, please refer to Memorandum D2-2-3 , Importation of Goods by Seasonal Residents .\n9. The HST rate will be levied on all taxable non-commercial importations by residents of participating provinces. The HST rate will be collected regardless of where a resident or the goods enter into Canada.\n10. Importations of taxable non-commercial goods by non-residents into HST -participating provinces are subject only to the GST (in addition to all other applicable duties and taxes). Under the Excise Tax Act , only residents are subject to the provincial component of the HST and, for the purposes of that Act, a seasonal resident is not a resident. Therefore, importations of taxable non-commercial goods by seasonal residents into HST participating provinces are not subject to the provincial portion of the HST .\n11. Specified motor vehicles are only subject to GST at the time of importation. The provincial sales tax on vehicles is collected when the owner registers the vehicle with the province.\nExemptions\n12. Provinces may exempt certain types of goods from the PST and/or apply the exemptions according to its provincial legislation. For assistance in determining the tax status of a good, contact the province's tax authority or the CRA for participating HST provinces.\n13. Some casual goods regulated under the Non-Taxable Imported Goods Regulations , are exempt from GST . Goods exempt from GST are also exempt from the HST , PST , provincial tobacco tax, and/or alcohol markup/fee.\nProvincial tobacco tax\n14. Residents of provinces with an agreement to collect the tobacco tax are only subject to the tax when they import non-commercial goods into their province of residence. These taxes are not payable when the border services officer ( BSO ) is satisfied that the goods are in transit, and/or destined for use or consumption in another province.\n15. The Excise Act, 2001 and the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations came into force on July 1, 2003 . Section 4 of the Regulations prescribes a limit of five units of unstamped tobacco products that can be imported for personal consumption. Such shipments are considered non-commercial and are not subject to the stamping provisions that apply to commercial shipments, as stated in Section 3 of the Regulations. However, unless they are stamped, you will have to pay a special duty on these products upon importation on top of the duties and taxes owing. Importations of tobacco products that are over the five unit limit will be treated as commercial importations. These will be subject to the stamping requirements stated in the Regulations. One unit of tobacco is defined as 200 cigarettes or 200 tobacco sticks or 200 grams of manufactured tobacco or 50 cigars/cigarillos .\n16. Tobacco and tobacco products imported in the postal and courier streams are also subject to provincial tobacco taxes at full rate and without any applicable duty or tax relief.\n17. Clients cannot obtain release of their casual shipments of tobacco until the payment of the provincial tobacco tax has been remitted to the CBSA.\nNote: Herbal cigarettes that do not contain tobacco do not fall under the Provincial Tobacco Tax Acts . PST/QST may apply as per usual for any goods if imported non-commercially.\nProvincial alcohol markup\n18. Under the Importation of Intoxicating Liquors Act , provincial liquor boards have the sole authority to import intoxicating liquor. The quantities of alcohol a traveller can bring in must be within the limit set by the province or territory where that person will enter Canada. For more information, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\n19. A traveller returning from an absence of at least 48 hours can benefit from a personal exemption including:\n- 1.5 litres of wine\n- a total of 1.14 litres of alcoholic beverages or\n- up to a maximum of 8.5 litres of beer or ale\n20. For more information on the personal exemptions for residents returning to Canada, please consult Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\n21. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups.\n22. Provincial alcohol markups are collected on all non-commercial importations of alcohol entering Canada through provinces that have reached a collection agreement with the CBSA, regardless of the ultimate destination for consumption or the traveller's province or country of residence. When a resident/non-resident is returning to Canada through a province where there is no agreement, the Provincial Liquor Fee would be collected.\n23. Clients cannot obtain release of their casual shipments of alcohol until the payment of the alcohol markup/fee has been remitted to the CBSA.\nNon-payment of the PST , the HST , tobacco tax or the alcohol markup\n24. If an individual refuses to pay the PST , HST , tobacco tax, or alcohol markup, border services officers have the legal authority to detain goods until payment is made.\n25. When goods are detained, a border services officer will complete the Form BSF241, Non-monetary General Receipt, and give a copy to the individual who has refused to pay.\n26. The detention, storage, or disposal of the goods will be handled according to the terms and conditions outlined in the collection agreement. If there are no detention procedures stated in the agreement, the detention, storage, and disposal of the goods are handled according to Memorandum D4-1-5 , Storage of Goods , and Memorandum D2-6-3 , Disposition of Alcoholic Beverages .\nRefunds and adjustments\n27. When federal duties and taxes are refunded, the CBSA will refund any PST, HST, tobacco tax, and alcohol markup collected in error.\n28. To apply for the refund, the importer must complete the Form B2G, CBSA Informal Adjustment Request, and send it with supporting documentation, as outlined in Memorandum D6-2-6 Refund of Duties and Taxes on Non-commercial Importations , to the applicable CBSA casual refund center as indicated on the form.\n29. Any interest payable on refunds will be calculated on the federal amount of duties and taxes refunded. No interest will be remitted on the amount of provincial taxes.\n30. If the CBSA determines after review that an importer owes an additional federal amount of more than $7.50, the importer will be notified by letter. The letter will indicate the amount owing, any additional PST , and the reasons for the adjustment. The claim will then be sent to the regional finance area for collection.\n31. If the PST has been assessed in error on commercial goods, the importer can submit an adjustment as outlined in CBSA Memorandum D17-2-1 Adjusting Commercial Accounting Declarations.\nDishonoured items – Chargebacks – Non sufficient fund items\n32. Duties and taxes owing are occasionally paid by cheque or credit card. If a cheque is returned by a financial institution due to insufficient funds, or a charge to a credit card is refused, the CBSA will take any necessary action to collect federal duty and tax, as well as any provincial tax owing.\nSeizures\n33. As PST s are not duties as defined in section 2 of the Customs Act , the PST is not included when calculating the terms of release for the seizure (i.e., provincial rates are not part of the penalty calculations for seizure of the goods or for return of the conveyance).\n34. When seizure action is taken against tobacco or alcohol products, tobacco tax and alcohol markups or fees are not assessed. There are no terms of release for these types of goods, except in cases when a seizure is being overturned through an appeal. In such cases, the provincial taxes should be collected before release.\n35. The PST will be calculated and assessed independently of the seizure accounting document.\nCalculation and application of the Provincial sales tax, Harmonized sales tax, Provincial tobacco tax, and Alcohol markup\n36. The application of the HST , PST and provincial tobacco tax on casual shipments is based on the province in which the goods are released. The application of the alcohol markup/fee will be assessed based on the province of importation, regardless of the intended final destination of the goods.\nFor example, casual goods destined to a consumer in Quebec will not be assessed according to the Quebec sales tax, when the goods are released by a courier in Ontario. The Ontario HST will not be applicable either, as the goods are not consigned to that province. Only GST and duties is applicable and no provincial sales tax will be applied. The remaining provincial portion is payable through the importers' self-assessment to the province of Quebec.\n37. In provinces where there is an agreement to collect the PST , any applicable specific tobacco tax and alcohol markup are added to the value for GST before calculating the PST .\n38. The PST on goods and ad valorem provincial tobacco tax on cigars are not calculated on the same value in all provinces. Alberta, Saskatchewan and Manitoba apply the PST and ad valorem provincial tobacco tax on cigars on the duty-paid value, the same value used to calculate GST . Québec applies the PST on goods and the ad valorem provincial tobacco tax on cigars on GST paid value or, the value for GST plus GST . In the participating provinces, HST on goods is calculated on the duty-paid value. In New Brunswick, the ad valorem provincial tobacco tax on cigars is calculated on the value for HST plus HST . However, the ad valorem provincial alcohol markup always applies to the value for GST / HST .\n39. Provinces can exempt certain types of goods from the PST and/or apply the exemptions according to provincial legislation. The CBSA will automatically deduct this rebate from the PST / HST payable at the time of importation. For assistance in determining the tax status of a good, contact the province's tax authority or the Canada Revenue Agency for participating HST provinces.\n40. The CBSA only collects the GST when specified motor vehicles are imported into Canada. Any applicable provincial sales tax is collected by the provincial motor vehicle authority when the vehicle is registered.\nHarmonized Sales Tax (HST) – Rebate on Imports by First Nations People (Ontario Only)\n41. There is a Harmonized Sales Tax (HST) rebate available, at ports of entry (POEs) in Ontario only , for First Nations people that are importing eligible non-commercial goods exclusively for their personal use or consumption. Importations into other Canadian provinces do not qualify for this HST rebate and as such importations made by First Nations people, bands or band-empowered entities are subject to the normal importation rules where importations are subject to tax unless they are specifically zero-rated (i.e., taxable at the rate of 0%). The Goods and Services Tax (GST) and HST on imported goods is collected by the Canada Border Services Agency (CBSA) under the authority of the Customs Act at the time of importation.\n42. In addition to the above, importation of goods are subject to the GST/HST even in those instances where, after importation, the property is delivered to a reserve by the vendor’s agent or by Canada Post.\n43. If eligible, First Nations people of Ontario, bands and councils of bands import qualifying goods, the CBSA may credit the Ontario part of the HST where the conditions in the Ontario Ministry of Finance’s HST: Ontario First Nations rebate , are met.\n44. Ontario Eligibility: To be considered eligible for the HST rebate, importers must be:\n- First Nations people who reside in Ontario; or\n- First Nations people who reside in Canada and reside on the Akwesasne reserve; or\n- Bands or band councils of an Ontario First Nations reserve (including the Akwesasne reserve)\n45. Individuals: To receive the HST rebate importers must also present the border services officer with either a federal government-issued:\n- Certificate of Indian Status card , or a\n- Temporary Confirmation of Registration Document , plus a piece of government ID with importer’s photo and name on it\n46. Bands and Band Councils: Bands and band councils of an Ontario First Nations reserve must present written certification that the goods or services are exclusively for consumption or use only by the band or the council of the band.\nAdditional information\n47. For assistance in determining the tax status of a good, please contact the province's tax authority or the Canada Revenue Agency for participating HST provinces.\n48. For more information regarding casual importation of alcohol products, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\nAppendix A – Provincial sales tax, Harmonized sales tax, Tobacco tax on non-commercial importations The minimal provincial liquor fees are assessed on all importations of alcoholic beverages entering Canada through provinces that have not reached a collection agreement regardless of the ultimate destination for consumption. The minimal provincial liquor fee rates are: 15¢/oz. for spirits; 5¢/oz. for spirit coolers; 10¢/oz. for wine; 15¢/oz. for sparkling wine; 5¢/oz. for wine coolers; 5¢/oz. for wine; 5¢/oz. for cider; 1¢/oz. for beer. Province or Territory PST / HST Taxable Goods Tobacco Tax Alcohol Markup Newfoundland and Labrador 15% of value for HST No agreement Minimal provincial liquor fee Nova Scotia 14% of value for HST No agreement Minimal provincial liquor fee Prince Edward Island 15% of value for HST No agreement Minimal provincial liquor fee New Brunswick 15% of value for HST New Brunswick Tobacco Tax New Brunswick liquor authority Tel: 506-452-6826 www.anbl.com Québec 9.975% of value for GST Quebec Tobacco Tax Quebec Alcohol Markup Ontario 13% of value for HST Ontario Tobacco Tax Ontario Alcohol Markup Manitoba 7% of value for GST Manitoba Tobacco Tax Tel.: 1-800-265-3912 204-474-5500 Saskatchewan 6% of value for GST Saskatchewan Tobacco Tax Saskatchewan Alcohol Markup Alberta Not applicable Alberta Tobacco Tax Minimal provincial liquor fee British Columbia 7% of value for GST BC Tobacco Tax British Columbia liquor authority: bcustoms@bcldb.com Yukon Not applicable Not applicable Minimal provincial liquor fee Northwest Territories and Nunavut Not applicable Not applicable All liquor importations larger than the duty-free entitlement will be referred to territorial authorities.\nAppendix B – Federal-Provincial Agreements Status as of January 30, 2026 Province Harmonized Sales Tax / Provincial Sales Tax Tobacco Tax Liquor Markup Tobacco Tax Liquor Markup Travellers Stream – Postal/Courier/ Other Streams Travellers Stream Postal/Courier/ Other Streams Newfoundland and Labrador HST implemented April 1, 1997 Nova Scotia HST implemented April 1, 1997 Prince Edward Island HST implemented April 1, 2013 New Brunswick HST implemented April 1, 1997 Implemented July 1, 1992 Implemented March 1, 1995 Implemented May 2, 1994 Québec QST implemented February 1, 1992 and June 1, 1994 Implemented February 1, 1992 Implemented June 1, 1994 Implemented November 17, 2020 Ontario HST implemented July 1, 2010 Implemented February 1, 1993 Implemented January 31, 1993 Implemented August 1, 1994 Manitoba PST implemented July 1, 1993 Implemented July 1, 1992 Implemented May 2, 1994 Saskatchewan PST implemented January 1, 2001 and April 1, 2001 Implemented July 1, 1993 Alberta Implemented September 1, 2003 Implemented September 1, 2003 British Columbia PST implemented April 1, 2013 Implemented October 1, 1992 Implemented April 1, 2004",
+    "history": "",
+    "last_amended": "2026-04-08",
+    "current_to": "2026-04-08",
+    "citation": "Memorandum D2-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-3-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-3-6",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nLegislative references\n- Canada Border Services Agency Act (S.C. 2005, c. 38)\n- Customs Act (R.S.C., 1985, c. 1 (2 nd Supp.))\n- Customs Tariff (S.C. 1997, c. 36)\n- Excise Act, 2001 (S.C. 2002, c. 22)\n- Excise Tax Act (R.S.C., 1985, c. E-15)\n- Federal-Provincial Fiscal Arrangements Act (R.S.C., 1985, c. F-8)\n- Importation of Intoxicating Liquors Act (R.S.C., 1985, c. I-3)\n- Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations (SOR/2003-288)\n- Constitution Acts , 1867 to 1982\n- Various Provincial Legislation\nNote: Amendments have been made to various provincial acts of those provinces with whom the CBSA has agreements to give it the legal authority to collect and remit the PST, tobacco tax, and alcohol markup for the provinces.\nRelated D-Memoranda\n- D4-1-5 Storage of Goods\n- D5-1-1 International mail processing\n- D6-2-3 Refund of Duties\n- D6-2-6 Refund of Duties and Taxes on Non-commercial Importations\n- D17-1-3 Casual Importations\nSuperseded D-Memoranda\nD2-3-6 revision dated November 2, 2023\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Division Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-04-08",
+    "current_to": "2026-04-08",
+    "citation": "Memorandum D2-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-4-1",
+    "marginal_note": "Legislation",
+    "part": "Temporary Importation of Conveyances by Residents of Canada",
+    "division": "",
+    "heading": "",
+    "text": "Excise Tax Act - section 213 and Schedule VII Non-Taxable Imported Goods (GST/HST) Regulations - section 2 (qualifying vehicle) and subsection 3(m) Value of Imported Goods (GST/HST) Regulations - section 15 Customs Tariff\nTariff item No. 9802.00.00\nConveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance.\nTariff item No. 9993.00.00\nGoods, not including conveyances, containers or baggage of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30 or 9801.20.00, or of Chapter 89 (except when imported for the purpose of repair, overhaul, alteration, adjustment, storage, display at an exhibition of similar manufacturers, racing, testing, certification by an accredited organization, or to be employed in the production of films or commercials, or in response to an emergency or emergency response training exercise, or for in-transit movement through Canada, or as a commercial sample, or when imported by non-resident teams or athletes, or their support personnel, for their use in professional or organized amateur sports activities, or when imported by non-residents for their use in providing live entertainment such as aquatic displays), when imported on a temporary basis, on condition that\n- (a) the goods are not sold or further manufactured or processed in Canada; (a.1) the goods are not leased except where imported for use (i) in an emergency or emergency response training exercise, (ii) on loan pending delivery of new machinery or equipment on order, or, (iii) as temporary replacements for machines or other equipment previously accounted for and undergoing repairs; (b) the use of the goods is specified by the importer at the time of reporting of the goods under the Customs Act, that use is not limited or restricted by regulation, and the goods are released for that specified use; (c) the goods are imported in no greater quantity than is reasonable, in the view of the Minister of Public Safety and Emergency Preparedness or a designated customs officer, for the use specified under paragraph (b); (d) the goods are accompanied, in prescribed circumstances, by prescribed documents and by security of a nature and in an amount satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, unless otherwise provided by regulation; (e) the goods are not diverted to a use that is limited or restricted by regulation, or to a use that would preclude the goods from being classified under this tariff item; and, (f) within eighteen months of the date of the reporting of the goods under the Customs Act or within any other period prescribed for those goods, the goods are: (i) exported from Canada and evidence, satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, of the exportation is provided to the Minister of Public Safety and Emergency Preparedness or the designated customs officer, (ii) destroyed and the destruction is certified by a customs officer or by another person designated by the Minister of Public Safety and Emergency Preparedness, or (iii) consumed or expended under prescribed circumstances.\nCustoms Tariff\n132 (1) The Governor in Council may, on the recommendation of the Minister, make regulations\n(l) for the purposes of tariff item No. 9993.00.00, limiting or restricting the use, kinds or quantity of goods that may be classified under that tariff item;\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n- (d) for the purposes of tariff item No. 9802.00.00, (i) prescribing conditions under which conveyances may be imported, (ii) limiting the length of time that any imported conveyance may remain in Canada and the use that may be made of the conveyance while it remains in Canada, and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits, (iii) excluding any class of conveyance from classification under that tariff item, and (iv) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported conveyances and limit the amount and type of security that may be required.\nRegulations\nRegulations Respecting Temporary Importation of Conveyances by Residents of Canada\nShort Title\n1. These Regulations may be cited as the Temporary Importation of Conveyances by Residents of Canada Regulations.\nInterpretation\n2. In these Regulations,\n\"commuter\" means (a) a resident who is employed by an employer who operates a business in the United States and for whom the employer supplies a conveyance, on which duties have not been paid, for use in connection with that business and for travelling between the resident’s place of employment in the United States and the resident’s residence, and (b) a resident who operates a business in the United States and who uses a conveyance, on which duties have not been paid, in connection with that business and for travelling between the resident’s place of business in the United States and residence; ( travailleur migrant ) \"conveyance\" means any vehicle, aircraft or other contrivance that is used to move persons or goods, but does not include water-borne craft; ( moyen de transport ) \"hire or reward\" means any payment, consideration, gratuity or benefit directly or indirectly charged, demanded, received or collected by a person for the carriage of passengers or goods; ( rémunération ou salaire ) \"Minister\" means the Minister of National Revenue; ( ministre ) \"resident\" means a person who, in the settled routine of the person’s life, makes that person’s home, resides and is ordinarily present in Canada. ( résident )\nTerms and Conditions of Importation of Conveyances\n3. A conveyance may be imported if,\n- (a) the conveyance, while in Canada is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada;\n- (b) in the case of a commuter, the conveyance while in Canada is to be used for the personal transportation of the commuter and accompanying persons from the point of arrival in Canada to specified destinations in Canada and from a specified destination in Canada to a destination in the United States;\n- (c) in the case of a resident other than a commuter, the conveyance is to be imported only for the purpose of transporting his household or personal effects into or out of Canada, or for personal transportation as a result of an emergency or unforeseen contingency;\n- (d) in the case of a commuter, the conveyance is to be imported for the purpose of personal transportation of the commuter and accompanying persons between his place of residence in Canada and a point in the United States or for the purpose of visiting clients in Canada on behalf of his employer;\n- (e) the conveyance is not to be used in Canada for the purpose of (i) touring or other leisure activity, (ii) carrying passengers or goods for hire or reward, (iii) transporting goods for sale, or (iv) soliciting sales or subscriptions on behalf of an employer who operates a business in Canada;\n- (f) at the time of importation, the person importing the conveyance specifies to the customs officer the date on which that person intends to export the conveyance from Canada; and\n- (g) the conveyance is exported from Canada within the time limit specified in section 5.\n4. Repealed (SOR/88-84)\nTime Limits\n5. (1) A conveyance may remain in Canada until the expiration of\n- (a) the intended date of exportation specified pursuant to paragraph 3(f), or\n- (b) thirty days from the date of its importation, whichever is the earlier.\n- (2) Where it is impossible or impracticable for a resident to comply with the requirements referred to in subsection (1), the Minister may extend the time during which a conveyance may remain in Canada for any additional period not exceeding sixty days from the date of its importation into Canada.\n6. The Minister may require security with respect to a conveyance that is temporarily imported in the form of cash or a certified cheque in an amount not exceeding the duties that would be payable if tariff item No. 9802.00.00 did not apply to that conveyance.",
+    "history": "",
+    "last_amended": "2019-01-29",
+    "current_to": "2019-01-29",
+    "citation": "Memorandum D2-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-4-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Temporary Importation of Conveyances by Residents of Canada",
+    "division": "",
+    "heading": "",
+    "text": "Residents of Canada (tariff item No. 9802.00.00)\n1. Residents of Canada may operate conveyances on which duty and taxes have not been paid in Canada in accordance with the terms and conditions of tariff item No. 9802.00.00 and the Regulations Respecting Temporary Importation of Conveyances by Residents of Canada made pursuant thereto.\nNote : Water-borne crafts are excluded from the definition of conveyances in the Regulations and, as such, do not qualify for importation under tariff item No. 9802.00.00.\nPurpose of Importation\n2. Conveyances imported temporarily under the Regulations are admissible for personal transportation only from the point of arrival to a specified destination in Canada and return within 30 days, when the purpose of importation is to transport personally owned goods into or out of Canada.\n3. Similarly, border services officers may permit importation in instances where a resident is required, due to unforeseen circumstances or emergency reasons, to utilize a conveyance on which duties have not been paid for personal transportation to reach a specified destination in Canada and return.\n4. Under no circumstances are conveyances admissible under these Regulations for touring purposes or for other leisure activities in Canada, nor is any local use permitted (e.g., point to point movement in Canada).\n5. Border services officers will classify a conveyance under tariff item No. 9802.00.00 and grant free importation only when satisfied that the applicable terms and conditions have been met.\nDocumentation and Security\n6. Form E29B, Temporary Admission Permit , will be issued at the time of arrival, in respect of the conveyance, whether or not a security deposit is deemed necessary. The need for the posting of a refundable security deposit will be determined by the CBSA at the time of importation and such amount will, in no case, exceed the amount of duty and taxes otherwise payable on the conveyance.\nTime Limit and Storage\n7. Conveyances imported temporarily under the provisions of tariff item No. 9802.00.00 must be exported from Canada within the time limit specified. Storage of such conveyances in Canada is not permitted.\nForm E29B Issue Time Limit\n8. Form E29B may be issued for up to one year in respect of commuter vehicles, provided the duration of the stay for a trip in Canada does not exceed the maximum time limit of 30 days.\nCommercial Samples and Deliveries of Goods\n9. While commuters are permitted to operate a conveyance under these Regulations for the purpose of visiting clients in Canada in connection with their employment, at no time may such a conveyance be used for the carriage of passengers or goods for hire or reward in Canada. Commercial samples, as described in Memorandum D8-1-2 , International Events and Convention Services Program (IECSP) , may be carried in Canada provided such items are representative samples and are not themselves to be offered for sale. Conveyances imported under these Regulations may not be used to make deliveries of goods to clients in Canada.\nTemporary Importation of United States (U.S.)-Based Rental Vehicles (tariff item No. 9993.00.00)\n10. Residents of Canada may temporarily import a U.S.-based rental vehicle for non-commercial purposes, under tariff item No. 9993.00.00.\n11. Goods and Services Tax (GST)/Harmonized Sales Tax (HST) may apply depending on how long the resident has been absent from Canada:\n- (a) After an absence of 48 hours or more, full relief of GST/HST for a period of up to 30 days ( Non-Taxable Imported Goods (GST/HST) Regulations , subsection 3(m));\n- (b) After an absence of less than 48 hours, GST/HST will be calculated on a weekly basis based on the fixed value of the qualifying vehicle for a period of up to 30 days ( Value of Imported Goods (GST/HST) Regulations , section 15).\n12. There are three classes of qualifying vehicles, each with a fixed value for GST/HST calculation as determined pursuant to the Value of Imported Goods (GST/HST) Regulations :\n- (i) $200 for cars, motorcycles and ATV;\n- (ii) $300 pickup trucks, sport utility vehicles (SUV), vans, minivans, camping trailers, fifth wheel trailers and trucks up to 10 tonnes or similar vehicles; and\n- (iii) $1,000 for recreational vehicles, such as motorhomes or similar vehicle.\n13. For each week the vehicle remains in Canada, residents will have to pay GST/HST based on the fixed value established for each type of qualifying vehicle. This amount is not prorated. For example, if the vehicle remains in Canada for 3 days, this is considered one week, and 8 days is considered two weeks.\nNote : For the purposes of the GST/HST, “qualifying vehicle” is defined in section 2 of the Non-Taxable Imported Goods ( GST/HST ) Regulations .\n14. Where GST/HST applies on these rental vehicles, the GST/HST rate applicable will be that of the province/territory where the vehicle enters Canada, whether or not the importer is a resident of that province/territory .\n15. This reduced tax treatment will apply only to U.S.-based rental vehicles temporarily imported for a period not exceeding 30 days. This applies for non-commercial purposes only.\nNote: The Green Levy and the automobile air conditioner tax are fully relieved for all foreign-based rental vehicles temporarily imported by Canadian residents for a period of up to 30 days. Refer to section 23 and Schedule I of the Excise Tax Act.\nNote: Temporarily imported foreign based rental snowmobiles and golf carts are not included in the definition of a qualifying vehicle and do not receive any GST/HST relief.\nNote: Transport Canada’s Motor Vehicles Safety Act authorizes the temporary importation of a foreign based rental vehicle by residents of Canada for non-commercial purposes solely from the U.S. For additional information, refer to section 7 of the Motor Vehicles Safety Act and Memorandum D19-12-1 , Import Vehicles .\nNote to border services officers: For information on processing the temporary importation by Canadian residents of foreign-based rental vehicles, please refer to the People Processing Manual, Part 6, Chapter 4, Appendix A.\nPenalty Information\n16. A false declaration or failure to comply with the terms and conditions of importation under tariff item Nos. 9802.00.00 or 9993.00.00 or the related regulations may result in the assessment of duties and taxes, penalties and/or seizure action.\nAdditional Information\n17. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2019-01-29",
+    "current_to": "2019-01-29",
+    "citation": "Memorandum D2-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-4-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-4-1",
+    "marginal_note": "References",
+    "part": "Temporary Importation of Conveyances by Residents of Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: H.S. 9802-0 H.S. 9802.00.00 Legislative references: Customs Tariff , tariff item Nos. 9802.00.00 and 9993.00.00 Temporary Importation of Conveyances by Residents of Canada Regulations Excise Tax Act Non-Taxable Imported Goods (GST/HST) Regulations Value of Imported Goods (GST/HST) Regulations Other references: D8-1-2 Superseded memorandum D D2-4-1, June 20, 2012",
+    "history": "",
+    "last_amended": "2019-01-29",
+    "current_to": "2019-01-29",
+    "citation": "Memorandum D2-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-0-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-0",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Legislative Requirements for the Presentation of Persons at a Canada Border Services Agency (CBSA) Office",
+    "division": "",
+    "heading": "",
+    "text": "1. The Presentation of Persons (2003) Regulations allow pre-approved, low-risk commercial clients and travellers to meet their border obligations through various alternative means and programs.\n2. The Regulations introduce the Canadian portion of the NEXUS program, the Free and Secure Trade program, the Commercial Driver Registration Program and the CANPASS program.\n3. Persons who want to participate in the alternative presentation programs have to meet eligibility requirements, which are set out in Part 2 of the Regulations.\n4. In support of these programs, the following changes have been announced in the Regulations:\n- (a) The proposed eligibility criteria have been amended to clarify who can apply for authorization to present themselves in an alternative manner.\n- (b) A three-year residency requirement has been introduced for all the programs.\n- (c) Details about the biometric data for various programs have been included.\n- (d) The advance notification requirement for travellers using general aviation aircraft has been aligned with the advance notification binding CANPASS Private Aircraft and Corporate Aircraft program members.\n- (e) The Regulations specify fees to be paid by applicants for the processing of an application, as well as the duration of the authorization and the criteria for suspending or cancelling an authorization.\n5. These Regulations provide the legal basis for the various departmental practices and procedures that have been developed to regulate and control the presentation of persons at the border on arrival in Canada.\n6. Detailed information on reporting procedures for general aviation and CANPASS Private Aircraft and Corporate Aircraft program members is outlined in Memorandum D2-5-10, Transborder General Aviation – Telephone Reporting and CANPASS Programs .\n7. Detailed information on reporting procedures for travellers arriving in Canada on private boats using telephone reporting is outlined in Memorandum D2-5-12, Telephone Reporting for Private Boats and CANPASS Private Boats Program .\nRegulations\nPresentation of Persons (2003) Regulations Interpretation\n1. The following definitions apply in these Regulations.\n\"Act\" means the Customs Act. ( Loi ) \"authorization\" means an authorization, issued by the Minister under section 11.1 of the Act, for a person to present themself in an alternative manner. ( autorisation ) \"authorized person\" means a person to whom the Minister has issued an authorization. ( personne autorisée ) \"commercial driver\" means a person who operates a commercial highway conveyance. ( routier ) \"commercial highway conveyance\" means a conveyance designed for hauling freight on highways. ( moyen de transport routier commercial ) \"commercial passenger conveyance\" means a conveyance that is used to carry passengers who have paid for passage. ( moyen de transport commercial de passagers ) \"common-law partner\" [Repealed, SOR/2005-385, s. 3] \"corporate aircraft\" means an aircraft that is used for purposes related to the business affairs of a person, that does not carry passengers who have paid for passage and that has aboard on its arrival in Canada no more than 15 persons, including the crew. ( aéronef d'affaires ) \"designated customs office\" means a customs office designated under section 5 of the Act as a customs office where a person may present themself pursuant to section 11 of the Act, or in an alternative manner if the person is so authorized. ( bureau de douane établi ) \"designated holding area\" means an area designated by the President for the use of persons arriving in Canada who are in transit to another place in Canada or to a place outside Canada. ( zone d'attente désignée ) \"marine pleasure craft\" means a vessel, however propelled, other than a seaplane or other similar conveyance, that is used exclusively for pleasure and that does not carry passengers who have paid for passage. ( embarcation de plaisance ) \"non-commercial passenger conveyance\" means a conveyance that does not carry passengers who have paid for passage, and includes corporate aircraft, private aircraft and marine pleasure craft. ( moyen de transport non commercial de passagers ) \"private aircraft\" means an aircraft other than a corporate aircraft that does not carry passengers who have paid for passage and that has aboard on its arrival in Canada no more than 15 persons, including the crew. ( aéronef privé )\nPart 1 Exceptions Exceptions to Presentation Under Subsection 11(1) of the Act\n2.(1) Persons who arrive in Canada aboard a commercial passenger conveyance, who do not disembark in Canada and who have as their destination a place outside Canada are not required to present themselves in accordance with subsection 11(1) of the Act.\n(2) The following persons, in the following circumstances and conditions, are not required to present themselves in accordance with subsection 11(1) of the Act:\n- (a) persons who arrive in Canada aboard a commercial passenger conveyance if they do not disembark at the place of their arrival and have as their destination another place in Canada at which there is a designated customs office, and on arrival at their destination they present themselves without delay at that customs office or if the designated customs office is not open for business, at the nearest one that is open for business;\n- (b) persons who arrive in Canada aboard a commercial passenger conveyance if they are transferred under customs control from a designated holding area to another commercial passenger conveyance for departure (i) to a place outside Canada and they do not leave the designated holding area except to board that other commercial passenger conveyance, or (ii) to another place in Canada and at which there is a designated customs office, and on arrival at that place they present themselves without delay at that customs office or, if it is not open for business, at the nearest designated customs office that is open for business.\n- (c) persons arriving in Canada aboard a noncommercial passenger conveyance at a designated customs office where the person in charge of the conveyance may present themself and their passengers by radio or telephone, and the person informs an officer by radio or telephone of their arrival and, if required to do so by the officer, presents themself and their passengers at the time and place specified by the officer;\n- (d) any crew member arriving in Canada aboard a freight train at a designated customs office where presentation may be done by radio or telephone, and the crew member informs an officer by radio or telephone of their arrival and, if required to do so by the officer, presents themself at the time and place specified by the officer; and\n- (e) any person entering Canadian waters, including the inland waters, or the airspace over Canada in circumstances in which none of paragraphs (a) to (d) applies, and who has as their destination a place in Canada at which there is a designated customs office, and on arrival at their destination they present themself without delay at that office.\n- (3) For greater certainty, every person who presents themself in accordance with any of paragraphs (2) (a) to (e) is required to answer truthfully any questions asked by an officer in the performance of the officer's duties under the Act or any other Act of Parliament.\nExceptions to Subsection 11(3) of the Act\n3.(1) The person in charge of a commercial passenger conveyance arriving in Canada is not required to ensure that the following persons, in the following circumstances and conditions, are forthwith on arrival transported to a customs office as required by subsection 11(3) of the Act:\n- (a) passengers and crew who do not disembark in Canada and who have as their destination a place outside Canada, if only passengers or goods that have come from a designated holding area are taken aboard the conveyance while it is in Canada;\n- (b) passengers and crew who do not disembark at the place of arrival in Canada and who have as their destination another place in Canada at which there is a designated customs office, if (i) only passengers or goods that have come from a designated holding area are taken aboard the conveyance while it is in Canada, and (ii) on arrival at their destination the passengers and crew present themselves without delay at that customs office or, if it is not open for business, at the nearest designated customs office that is open for business;\n- (c) passengers and crew who are transferred under customs control to another commercial passenger conveyance for departure (i) to a place outside Canada and the passengers and crew comply with subparagraph 2(2) (b) (i); or (ii) to another place in Canada at which there is a designated customs office, and the passengers and crew comply with subparagraph 2(2) (b) (ii); and\n- (d) passengers and crew who arrive at a designated customs office where persons may present themselves by radio or telephone, and the person in charge of the commercial passenger conveyance (i) notifies an officer by radio or telephone of the arrival of the conveyance and advises the officer of the number and names of the passengers and crew who disembark at the place, and (ii) if required to do so by an officer, ensures that the passengers and crew who disembark at the place are transported at the time and to the place specified by the officer for the purpose of presenting themselves and answering truthfully any questions asked by an officer in accordance with subsection 11(1) of the Act.\n(2) On the arrival in Canada of a freight train, the person in charge of it is not required to ensure that the crew members aboard it are forthwith transported to a customs office as is required by subsection 11(3) of the Act if those crew members arrive at a designated customs office where persons may present themselves by radio or telephone, and the person in charge of the freight train\n- (a) notifies an officer by radio or telephone of the arrival of the train and advises the officer of the number and names of the crew members who disembark at the place; and\n- (b) if required to do so by an officer, ensures that the crew members who disembark at the place are transported at the time and to the place specified by the officer for the purpose of presenting themselves and answering truthfully any questions asked by an officer in accordance with subsection 11(1) of the Act.\nAdvance Notification\n4.(1) Every person in charge of a non-commercial passenger conveyance, other than a marine pleasure craft, that has as its destination a place in Canada and who intends to present themself and any persons aboard the conveyance by means of telephone shall give notice by telephone to an officer at a designated customs office at least two hours but no more than 48 hours before arriving in Canada of the expected time and place of arrival and destination in Canada of the conveyance.\n(2) If required by an officer, the person in charge of a non-commercial passenger conveyance shall\n- (a) provide any information relating to the other persons aboard the non-commercial passenger conveyance; and\n- (b) notify an officer of the arrival of the conveyance in Canada.\n(3) The person in charge of a non-commercial passenger conveyance shall notify an officer at a designated customs office of any changes to information given under subsection (1) or (2) before the time of the arrival of the conveyance in Canada, unless there are emergency circumstances, in which case the person in charge shall notify an officer at a designated customs office of any changes and of those circumstances at the time of arrival.\nPart 2 Presentation in Alternative Manners Authorizations\n5. [Repealed, SOR/2005-385, s. 5]\n6. The Minister may issue an authorization to a person to present themself in an alternative manner described in paragraph 11 (a) , (b) , (c) or (e) if the person\n- (a) is (i) a permanent resident, within the meaning of the Immigration and Refugee Protection Act , or a Canadian citizen, or (ii) a citizen or permanent resident of the United States; (iii) [Repealed, SOR/2005-385, s. 6]\n- (b) is of good character;\n- (c) is not inadmissible to Canada under the Immigration and Refugee Protection Act or its regulations;\n- (d) provides their consent in writing to the use by the Minister of biometric data concerning the person for the purposes set out in section 6.3;\n- (e) has provided true, accurate and complete information in respect of their application for the authorization; and\n- (f) has resided in one or more of the following countries during the three-year period preceding the day on which the application was received: (i) Canada or the United States, and (ii) if the person is a citizen of Canada or the United States and is serving at a Canadian or American diplomatic mission or consular post in a foreign country, that foreign country.\n6.1 The Minister may issue an authorization that is recognized in both Canada and the United States to a person, other than a commercial driver, to present themself at a land border crossing in an alternative manner described in subparagraph 11 (d) (ii) if the person\n- (a) meets the requirements set out in paragraphs 6 (a) to (f) ; and\n- (b) has their eligibility to obtain a dedicated commuter lane authorization from the United States Department of Homeland Security confirmed by that Department.\n- (c) and (d) [Repealed, SOR/2006-154, s. 4]\n6.2 The Minister may issue an authorization that is recognized in both Canada and the United States to a commercial driver who operates or will be aboard a commercial highway conveyance to present themself at a land border crossing in an alternative manner described in subparagraph 11 (d) (iii) at a designated customs office if the commercial driver\n- (a) meets the requirements set out in paragraphs 6 (a) to (e) ;\n- (b) has their eligibility to obtain a dedicated commuter lane authorization from the United States Department of Homeland Security confirmed by that Department;\n- (c) has not had an application for an authorization rejected or an authorization suspended or cancelled during the 90 days before the date of their current application;\n- (d) is 18 years of age or older; and\n- (e) holds a valid driver's licence.\n6.21 The Minister may issue an authorization to a commercial driver who operates or will be aboard a commercial highway conveyance to present themself at a land border crossing in an alternative manner described in subparagraph 11 (d) (i) if the commercial driver\n- (a) meets the requirements set out in paragraphs 6 (a) to (e) ;\n- (b) is 18 years of age or older; and\n- (c) holds a valid driver's licence.\n6.3 The Minister may require the following biometric data from the following persons for the following purposes:\n- (a) in the case of a person who applies for an authorization, a photograph of themself for the purposes of identifying them and authenticating the use of their authorization at any border crossing;\n- (b) in the case of a person who applies for an authorization to present themself in an alternative manner described in paragraph 11 (a) , the image of their irises for the purposes of identifying them and authenticating the use of their authorization at a commercial airport;\n- (c) in the case of a person who applies for an authorization referred to in section 6.1, a copy of their index fingerprints for the purposes of performing background checks and, if required for the purposes of confirming their identity, a copy of all their fingerprints; and\n- (d) in the case of a commercial driver who applies for an authorization referred to in section 6.2, a copy of their fingerprints for the purposes of identifying them and performing criminal record checks.\nApplications for Authorizations\n7.(1) An application for the issuance, renewal or amendment of an authorization shall be made to the Minister in the prescribed form and manner and include the applicable fee set out in section 24.\n(2) A person who is applying to be an authorized person or an authorized person may apply for an authorization on behalf of\n- (a) [Repealed, SOR/2005-385, s. 8]\n- (b) their child who is under 18 years of age; and\n- (c) [Repealed, SOR/2005-385,s. 8]\n- (d) any person who is wholly dependent for support on the applicant by reason of mental or physical infirmity and who is related, within the meaning of the Income Tax Act, to the applicant.\n(2.1) Subsection (2) does not apply to a commercial driver who is applying to be an authorized person or to an authorized person who is a commercial driver.\n(3) A person who is not an individual may apply for an authorization on behalf of an employee, contractor, consultant or other business associate of that person if the person conducts business in Canada or the United States and uses corporate aircraft to carry passengers into Canada for purposes related to the business.\n8.(1) A person in charge of a corporate aircraft may apply by telephone to an officer at a designated customs office for the issuance of an authorization on behalf of an individual who is or is expected to be aboard a corporate aircraft that is to arrive in Canada.\n(2) An application under subsection (1) shall include, if available, the individual's name, date of birth, citizenship and place of residence.\n(3) The Minister may issue an authorization to an individual described in subsection (1) if all of the following conditions are met:\n- (a) the individual meets the requirements set out in paragraphs 6 (a) to (e) ;\n- (a.1) the individual is an employee, contractor, consultant or other business associate of the corporation that is using the aircraft and is travelling for purposes related to the business of the corporation;\n- (b) the person in charge of the corporate aircraft has not applied on behalf of more than four individuals;\n- (c) the person in charge of a corporate aircraft confirms to the Minister that the individual on whose behalf the application is made is aboard the aircraft and provided, at that time, the information described in subsection (2) if it had not been given previously; and\n- (d) the individual is accompanied on the corporate aircraft by another person who is authorized to present themself by means of the person in charge of the corporate aircraft.\n- (4) No authorization may be issued after an aircraft has arrived in Canada.\n9. The Minister shall issue an authorization in writing to every person who has been authorized, other than an individual who receives an authorization under section 8.\n10.(1) An authorization referred to in section 6.1 or 6.2 and an authorization to present oneself in an alternative manner described in paragraph 11 (b) , (c) or (e) expire five years after the date of their issuance.\n(1.1) [Repealed, SOR/206-154, s. 9]\n(2) An authorization issued under section 8 may be used only once by the individual who is authorized to present themself by means of the person in charge of the corporate aircraft.\n(3) An authorization referred to in section 6.21 expires four years after the date of its issuance.\n(4) An authorization to present oneself in an alternative manner described in paragraph 11 (a) expires one year after the date of its issuance.\nAlternative Manners of Presentation\n11. Persons may present themselves in one of the following alternative manners if they have been authorized to do so:\n- (a) on arrival in Canada aboard a commercial aircraft at a commercial airport that is a designated customs office, by means of an electronic device;\n- (b) on arrival in Canada aboard a private aircraft at a public airport that is a designated customs office, by means of the person in charge of the aircraft if that person presents themself and those persons aboard by telephone to an officer at a designated customs office and all persons aboard the aircraft are authorized to present themselves in that manner;\n- (c) on arrival in Canada aboard a corporate aircraft at a public airport that is a designated customs office, by means of the person in charge of the corporate aircraft, if that person presents themself and any persons aboard by telephone to an officer at a designated customs office;\n- (d) on arrival in Canada at a land border crossing, (i) if they are commercial drivers who are operating or aboard a commercial highway conveyance, by means of an electronic device at a designated customs office, (ii) if they are operating or aboard a conveyance, by means of an electronic device at a designated customs office if every person aboard the conveyance is authorized to present themself in that manner, or (iii) if they are commercial drivers who are operating or aboard a commercial highway conveyance, by means of an electronic device at a designated customs office if every person aboard the conveyance is authorized to present themself in that manner; and\n- (e) on arrival in Canada aboard a marine pleasure craft, by means of the person in charge of the marine pleasure craft if that person presents themself and those persons aboard by telephone to an officer at a designated customs office and all persons aboard the marine pleasure craft are authorized to present themselves in that manner.\n12. Every authorized person, other than a person whose authorization was issued under section 8, shall carry their authorization on their person when presenting themself in an alternate manner, and shall show it to an officer if so requested.\n13. No authorized person shall\n- (a) transfer or assign their authorization;\n- (b) permit another person to use their authorization;\n- (c) use or attempt to use their authorization if it is expired, suspended or cancelled; or\n- (d) use or attempt to use their authorization to present themself in a manner that is not authorized.\n14. Every authorized person whose authorization is lost or stolen shall, without delay, inform the Minister of the loss or theft.\nAdvance Notification\n15.(1) Every person in charge of a corporate aircraft or a private aircraft that has as its destination a place in Canada who intends to present themself and any authorized persons aboard the aircraft in either alternative manner set out in paragraph 11 (b) or (c) shall give notice by telephone to an officer at a designated customs office at least two hours but no more than 48 hours before arriving of the expected time and place of arrival and destination in Canada of the aircraft.\n(2) If required by an officer, the person in charge of the corporate aircraft or private aircraft shall\n- (a) provide any information relating to the other persons aboard the aircraft; and\n- (b) notify an officer of the arrival of the aircraft in Canada.\n16. [Repealed, SOR/2005-385, s. 12]\n17. (1) Every authorized person in charge of a marine pleasure craft that has as its destination a place in Canada who intends to present themself and any passengers aboard the craft who are authorized to present themselves in the manner described in paragraph 11 (e) shall give notice within 4 hours of their expected arrival in Canada by telephone to an officer at a designated customs office of the expected time and place of arrival in Canada.\n(2) Any information required by an officer relating to any person aboard the marine pleasure craft shall also be provided at that time.\n18. A person shall, before the time of their arrival in Canada, notify an officer at a designated customs office of any changes to information given by them under section 15 or 17, unless there are emergency circumstances, in which case the person shall notify an officer at a designated customs office of any changes and of those circumstances at the time of their arrival.\n19. Every authorized person who is aboard a corporate aircraft, a private aircraft or a marine pleasure craft, and who intends to present themself in an alternative manner, shall remain at the place of their arrival in Canada until\n- (a) the time of arrival that was stated in their advance notification under section 15, 16 or 17, as the case may be; or\n- (b) an earlier time if an officer authorizes them to leave the place of arrival.\nAmendments to Authorizations\n20. On application, the Minister may amend an authorization\n- (a) to change the authorized person's address;\n- (b) to change the name of the authorized person;\n- (c) to add or remove a conveyance to which the authorization applies; or\n- (d) to change the authorized person's citizenship.\nRenewals\n21. On application, the Minister may renew an authorization if\n- (a) at the time of the application, the authorized person meets the requirements for the issuance of the authorization;\n- (b) the application is made before the authorization has expired; and\n- (c) the applicable fee set out in section 24 is paid.\nSuspensions and Cancellations of Authorizations\n22.(1) The Minister may suspend or cancel an authorization if the person\n- (a) no longer meets the requirements for the issuance of the authorization;\n- (b) has contravened the Act, the Customs Tariff , the Export and Import Permits Act or the Special Import Measures Act , or any regulations made under any of those Acts; or\n- (c) has provided information that was not true, accurate or complete for the purposes of obtaining an authorization.\n(2) [Repealed, SOR/2006-154, s. 15]\n(3) Immediately after cancelling or suspending an authorization of a person, the Minister shall send written notice of, and the reasons for, the cancellation or suspension to the person at their latest known address.\n(4) A person whose authorization is cancelled or suspended shall\n- (a) on receiving a notice under subsection (3), immediately and in accordance with it, return to the Minister the written authorization and any other thing relevant to the authorization that is specified in the notice; or\n- (b) on being advised of the suspension or cancellation in person by an officer, immediately return to the officer the written authorization and any other thing relevant to it that is specified by the officer.\n(5) The suspension or cancellation of an authorization becomes effective on the earlier of the day on which an officer advises in person of the suspension or cancellation and 15 days after the day on which notice of the suspension or cancellation is sent.\n23. A person whose application for an authorization is rejected or whose authorization is suspended or cancelled may request a review of the decision by sending written notice of their request to the Minister within 30 days after the day on which the application was rejected or the cancellation or suspension becomes effective.\nFees\n24.(1) The fee for the issuance or renewal of an authorization referred to in section 6.1 or 6.2 is $80.\n(1.1) The fee for the issuance or renewal of an authorization to present oneself in an alternative manner described in paragraph 11 (b) , (c) or (e) is $40.\n(2) The fee for the issuance or renewal of an authorization for use at a commercial airport that is a designated customs office is $50 per year.\n(3) The fee for the issuance or renewal of any other authorization is $25 per year.\n(4) A person who is under 18 years of age at the time of making their application for an authorization is not required to pay a fee under this section.\n(5) There is no fee for the issuance or renewal of an authorization referred to in section 6.21.\nPresentation of Persons (Customs) Regulations\n25. The definition \"designated customs office\" in section 2 of the Presentation of Persons (Customs) Regulations is repealed.\n26. The Presentation of Persons (Customs) Regulations are repealed.",
+    "history": "",
+    "last_amended": "2012-06-22",
+    "current_to": "2012-06-22",
+    "citation": "Memorandum D2-5-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-0-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-0-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-0",
+    "marginal_note": "References",
+    "part": "Legislative Requirements for the Presentation of Persons at a Canada Border Services Agency (CBSA) Office",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Air and Marine Division People Programs Directorate Admissibility Branch Headquarters file: 7815-12 Legislative references: Customs Act , section 11 and paragraphs 164(1) (b) , (i) and (j) and 167.1 (b) Other references: D2-5-1 , D2-5-2 , D2-5-3 , D2-5-5 , D2-5-6 , D2-5-10 and D2-5-12 Superseded memorandum D: D2-5-0, February 2, 2006",
+    "history": "",
+    "last_amended": "2012-06-22",
+    "current_to": "2012-06-22",
+    "citation": "Memorandum D2-5-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-0-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Charter Access to Airports",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purpose of this memorandum the following AOE designators apply:\nAirport of entry ( AOE ) an authorized airport of entry for clearance of all classes of scheduled and non-scheduled aircraft (travellers and cargo). AOE /# an airport of entry for the clearance of scheduled and unscheduled air traffic but with traveller restrictions as indicated by an appropriate numerical designator (e.g. AOE /120). AOE /15 an airport used solely for clearing persons arriving by general aviation aircraft (private or company) where the flights are unscheduled and the number of non-paying travellers on each flight does not exceed 15 (including the crew). Operators of these flights must obtain CBSA approval by contacting the CBSA's Telephone Reporting Center to enter or return to Canada, and they must land at an approved AOE during CBSA hours of business. CANPASS only airport ( AOE / CAN ) an authorized CBSA airport of entry solely for those individuals and aircraft enrolled as participants in the CANPASS Private Aircraft or CANPASS Corporate Aircraft programs Note: A full listing of CBSA-authorized AOE s may be found in the Directory of CBSA offices .\n2. These guidelines pertain only to obtaining inspection services for border clearance. They do not replace, amend, or change in any manner, the current regulations and requirements of the relevant airport authority, Transport Canada, the Canadian Transportation Agency ( CTA ), or the Canadian Inspection Services [Canada Border Services Agency (CBSA), Citizenship and Immigration Canada ( CIC ), Health Canada, and the Canadian Food Inspection Agency ( CFIA )]. Air carriers requiring detailed information with respect to their responsibilities and obligations concerning international charter services should contact the appropriate authority directly (see paragraph 25 for a list of addresses, telephone, and facsimile numbers).\nProvision of CBSA Services\n3. All aircraft arriving in Canada from a foreign point of origin must land at an airport designated for CBSA clearance unless otherwise authorized by the CBSA. Airport of Entry ( AOE ) designations indicate airports that have been authorized by the CBSA for the arrival and departure of international flights. The AOE designation refers only to CBSA's reporting requirements and does not apply to the airport's physical facilities or operational capabilities.\nTraveller Restrictions\n4. At certain airports, the number of international travellers processed by the CBSA at a given time may be restricted due to operational or safety requirements. In some locations where traveller restrictions are in place, staged off-loading may be allowed to accommodate larger aircraft. The air carrier or its agent is responsible for controlling the delivery of travellers. Procedures for staged off-loading are outlined in paragraph 12 of this document.\n5. The business hours and types of CBSA services available at designated airports of entry may vary according to the type of airport, geographical location, facilities, or season. Office information, including addresses, hours of operation, and types of services available, may be found in the Directory of CBSA offices .\n6. Cost recovery or special service charges for new or additional CBSA services (such as Other Government Departments) may apply at certain airports. Information on Special Services can be found in Memorandum D1-2-1, Special Services , or you may contact the local CBSA office at the airport of destination.\n7. Aircraft that are stopping in Canada for the sole purpose of re-fueling are not limited by the passenger number restrictions listed in the CBSA designation of the airport. When landing to re-fuel, the aircraft must still report the arrival to the CBSA even though the passengers are not disembarking. This can be done in writing on an A6 General Declaration or by telephone to the CBSA at that airport.\nAuthorization and Clearance Procedures\nNon-restricted Capacity Airports of Entry\n8. For charter flights into an AOE with no traveller capacity limitations (an AOE with no numerical designator), the following will apply:\n- Licensed air carriers will notify in advance the CTA of proposed charter flights or will request approvals for proposed charter flights (depending on the type of charters). The CTA approvals contain a reminder to licensed air carriers to contact: Transport Canada for compliance with security requirements; The local airport authority for permission to operate at specific times or for the use of any airport facility; and The CBSA regarding the availability of clearance services and hours of operation of the port of entry.\n- The CTA will file a monthly report to the CBSA listing all approved charter flights (all types of charters) which took place the month before.\n- The carrier will then negotiate for a time \"slot\" and obtain authorization from the local airport manager who will consult with the CIS , the airlines, and United States Customs and Border Protection, if required. This will ensure that times of arrival or departure will not conflict with other charter or scheduled carrier service and create peaking or congestion problems within the inspection services area.\n- The carrier is responsible for all additional costs incurred for the charter clearance.\n- Permission for progressive clearance of charter traffic will be negotiated in accordance with the conditions outlined in Memorandum D2-5-5, Progressive Clearance at Airports .\n- The carrier will ensure the passengers are properly documented and provide travellers with the Form E311, CBSA Declaration Card at airports where primary inspection kiosks have not been installed.\nRestricted Capacity Airports of Entry\n9. For charter flights into an AOE with passenger capacity limitations (an AOE with a numerical designator), the following will apply:\n- licensed air carriers will notify in advance the CTA of proposed charter flights or will request approvals for proposed charter flights (depending on the type of charters). The CTA approvals contain a reminder to licensed air carriers to contact: Transport Canada for compliance with security requirements the local airport authority for permission to operate at specific times or for the use of any airport facility; and the CBSA regarding the availability of clearance services and hours of operation of the port of entry.\n- the air carrier will contact the local CBSA office by telephone, facsimile, or mail, during regular business hours, Monday through Friday (except holidays) as far in advance as possible. The air carrier will be informed of CBSA's requirements and must indicate its agreement to comply prior to the commencement of the flight\n- the carrier will then negotiate for a time \"slot\" and obtain authorization from the local airport manager. This will ensure that times of arrival or departure will not conflict with other charter or scheduled carrier service and create peaking or congestion problems within the inspection services area\n- the carrier is responsible for all additional costs incurred for the charter clearance\n- permission for progressive clearance of charter traffic will be negotiated in accordance with the conditions outlined in Memorandum D2-5-5, Progressive Clearance at Airports\n- the carrier will ensure passengers are properly documented and provide passengers with the Form E311, CBSA Declaration Card at airports where primary inspection kiosks have not been installed.\n10. For charter flights involving aircraft carrying more than the capacity indicated for a specific airport, the airport manager will make a decision as to whether charter access can be approved or refused. This decision will be based on the air carrier's ability to meet the requirements of the airport authority, as well as those of the CIS and Transport Canada (see paragraph 12 for details on the staged off-loading of travellers).\n11. The CIS authorization, required in paragraphs 9 and 10 , will be based on and subject to the following:\n- the time of arrival is within the airport's authorized hours of service\n- the flight does not arrive simultaneously with other scheduled or charter flights\n- inspection staff is available\n- adequate sterility is provided by the carrier for the deplaning and reporting of passengers and baggage to the inspection services facility\n- the baggage delivery rate can be maintained at an acceptable level\n- where the proposed aircraft load exceeds the facility capacity, staged off-loading procedures will be required in accordance with the conditions outlined in paragraphs 12 (a) to 12 (o)\n- the carrier shall be responsible for all additional costs incurred for charter clearance\n- the carrier will ensure passengers are properly documented and provide passengers with the Form E311, CBSA Declaration Card at airports where primary inspection kiosks have not been installed; and\n- permission for progressive clearance of flights into restricted capacity airports will be negotiated in accordance with Memorandum D2-5-5, Progressive Clearance at Airports .\nStaged Off-loading Procedures\n12. Authorization for staged off-loading will be based on the following factors and subject to the carrier undertaking to meet the conditions specified:\n- the number of travellers processed by the CBSA at a given time may be restricted due to operational or physical facility capabilities\n- staged off-load is a mitigation measure to process travellers in groupings rather than complete disembarkation when operational resources and/or facility design prevent all travellers from entering the CBSA hall at the same time, and is not to be construed as a change in designation\n- an Airport Authority may submit a request to the local CBSA representative to seek approval to conduct staged off-loads for arrivals of larger aircraft that are within site designation but where traveller processing volumes are restricted due to operational or terminal facility limitations\n- Airport of Entry ( AOE ) designation of the airport must exceed the staged off-load number, indicating that the airport has the ability to land larger capacity flights, but they can only process a certain number of travellers at a time due to terminal facility design and/or airport and CBSA operational limitations. For example, an airport designated AOE /200 can land aircraft carrying up to 200 passengers but the airport's terminal facility design and/or operational limitations can only permit 100 travellers to be processed at a time. This airport could therefore seek CBSA approval to be classified as “ AOE /200, with staged offloading in groups of 100”.\n- if the Airport Authority seeks to land and process a complete traveller disembarkation of higher capacity aircraft through the terminal, they will need to formally submit a business case requesting an increase to their AOE designation.\n- in order to implement or amend staged off-load processing at an airport, the Airport Authority must contact the local CBSA representative and provide the following details: whether this is an initial request for staged off-loading , or an amendment to an existing staged off-loading approval the anticipated frequency of flights the Airport Authority expects the CBSA to process in a staged manner if known, the specifics of the affected flights: air carrier name, day(s) and time(s) of scheduled arrival, and the time period(s), if seasonal the maximum traveller capacity of those flights rationale for requesting SOL and confirmation that the request is within the current AOE designation rationale for requesting staged off-load and the reason for why an alternate formal request for designation has not been made a proposed start date and, in situations where the AA is upgrading the facilities, an end date that staged off-load procedures will be required; and, the steps the Airport Authority will undertake to phase out the use of or justify the conservation of a staged off-load approach pending CBSA approval.\n- staged off-load is subject to CBSA approval and cannot be utilized without formal approval from the CBSA\n- the Airport Authority will be informed in writing of the CBSA's decision to approve or reject the staged off-load request\n- if the request is approved, the CBSA will confirm the number of travellers permitted to be off-loaded in each stage, and the conditions under which staged off-load has been granted\n- the CBSA will require a cost recovery agreement with the Airport Authority if additional CBSA resources are needed to process travellers above the airport's level of eligible publicly funded border clearance services including flights arriving outside the CBSA core hours of service\n- the Airport Authority must acknowledge and accept the conditions in writing under which staged off-load is granted\n- In addition, the Airport Authority must undertake to notify affected carriers of the below requirements when staged off-load is granted: baggage handlers must be provided in the baggage claim area baggage off-load must match the staged off-load in whichever manner they so choose baggage delivery to the baggage claim area must be in a timely manner orderly disembarkation will be enforced and maintained by providing adequate ground attendants for this purpose processed and unprocessed travellers must not commingle travellers pre- PIL wait time should not exceed 60 minutes; and travellers awaiting processing must be kept in a sterile area.\n- the Airport Authority will be responsible for controlling staged off-load and will inform the carrier when the facility can accommodate the next stage of travellers and baggage\n- the airport authority must ensure that there will be no convergence of scheduled flights that, if combined, would cause pre- PIL wait times to exceed 60 minutes\n- the CBSA reserves the right to refuse or revoke staged off-load permissions if health and safety concerns are identified that cannot be mitigated, or if the CBSA is not satisfied that the Airport Authority can comply with conditions under which staged off-load was granted\nRestricted Capacity Airports Limited to 15 Passengers Including Crew ( AOE /15)\n13. Airports designated as AOE /15 are used solely for clearing persons who have not paid for passage arriving by general aviation aircraft (private or corporate) where the flights are unscheduled and the number of passengers on each flight does not exceed 15 (including the crew).\n14. Operators of these flights must obtain CBSA approval by contacting the CBSA's Telephone Reporting Center at least two hours, but no more than 48 hours , before flying into Canada. For telephone reporting procedures, please refer to the Memorandum D2-5-12: Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances .\nEmergency Diversions\n15. According to Transport Canada, the requirement for a commercial air carrier to identify a destination diversion airport as part of its flight plan is an International Civil Aviation Organization ( ICAO ) commitment contained in Annex 6 of the Convention on International Civil Aviation (Chicago Convention). This does not exempt the airline from landing at a designated airport as outlined in Article 10 of the convention.\n16. An emergency diversion would be one where the person in charge of the conveyance has declared an emergency. The reason for such declarations will vary and can include mechanical, medical, security (e.g., unruly passengers) and indirectly, inclement weather conditions, (e.g., depletion of fuel due to weather delay).\n17. In the case of a declared emergency, safety is of course paramount, and air traffic control will direct the aircraft to the most immediate and appropriate aerodrome. The aircraft would be allowed to land at the closest available airport regardless of CBSA presence as long as the airline immediately reports the landing to the nearest CBSA office or the Royal Canadian Mounted Police ( RCMP ).\n18. In the event where the aircraft has their destination at another airport in Canada:\n- If passengers and crew remain on the aircraft and continue their journey to its original Canadian destination, passengers and crew would clear the CBSA at the next domestic destination. Nonetheless, the arrival of the aircraft must be reported to the CBSA. This can be done in writing on an AG1, General Declaration (Outward/Inward) or by telephone to the CBSA at that airport.\n- If the aircraft is unable to continue, passengers and crew have to undergo CBSA processing at the airport where the aircraft landed. After hours clearance may include cost recovery if the CBSA is able to send officers to clear the flight at that AOE . If the CBSA is unable to attend, it would be the responsibility of the airline to ensure they transport those passengers and crew to the nearest CBSA office that is open for business.\nNote: A declared emergency diversion by the person in charge of the conveyance will not result in cost recovery fees when the CBSA is satisfied as to the urgent nature of the situation.\n19. In the event where the aircraft has their destination a place outside Canada:\n- If the passengers and crew arrive on a diverted flight but do not disembark from the airplane and have as their destination a place outside Canada. These passengers and crew are not required to report to the CBSA. Nonetheless, the arrival of the aircraft must be reported to the CBSA. This can be done in writing on an AG1, General Declaration (Outward/Inward) or by telephone to the CBSA at that airport\n- If the aircraft is unable to continue, passengers and crew have to undergo CBSA processing at the airport where the aircraft landed or based on circumstances, the passengers and crew may be held in a secure/sterile area until the aircraft is fit to fly again or a substitution arrives\n- After hours clearance may include cost recovery if the CBSA is able to send officers to clear the flight at that AOE . If the CBSA is unable to attend, it would be the responsibility of the airline to ensure they transport those passengers and crew to the nearest CBSA office that is open for business for CBSA processing.\nNote: A declared emergency diversion by the person in charge of the conveyance will not result in cost recovery fees when the CBSA is satisfied as to the urgent nature of the situation\nRe-fueling Stops (Technical Stops)\n20. A planned technical stop for re-fueling would not constitute an emergency and must be planned at a designated AOE open for business and the arrival must be reported to the CBSA. Arranging for re-fueling at a non-designated site or that falls outside the authorized hours of service at a designated site, is not “unforeseen” and does not constitute an emergency. Therefore, airlines are not permitted to make arrangements for re-fueling at non-designated sites or that falls outside the authorized hours of service at a designated site, without the CBSA's permission. If the airline wishes to make such stops routine, it must enter into a cost recovery agreement with the closest CBSA office.",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D2-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-1",
+    "marginal_note": "General information",
+    "part": "Charter Access to Airports",
+    "division": "",
+    "heading": "",
+    "text": "21. All air carriers must abide by the provisions of the CFIA 's International Waste Directive. If CFIA -approved international waste disposal facilities and routes do not exist at the airport of entry, the discharge or off-loading of international waste will not be permitted. The waste products must remain safely contained and stored on board the aircraft.\n22. Air transporters operating small charter aircraft may be asked to provide Advance Passenger Information ( API ) under the provisions of the API Program. Reporting through the Telephone Reporting Centre does not preclude selected air transporters from participation in the API Program if required to do so by the CBSA.\n23. All airlines or owners of commercial aircraft operating international charter service that do not give prior notice and do not follow authorization procedures may be diverted to another AOE if there is no CBSA staff available for clearance.\n24. Basic information related to foreign operators seeking authorization to operate into and out of Canada can be found on the Foreign air operations .\n25. General enquiries and requests for further information concerning charter access into specific airports should be directed to:\nContact border information services\nFor more information, call the Border Information Service, an automated telephone service that provides general information on CBSA programs, services and initiatives through recorded scripts.\nTelephone:\n- 1-800-461-9999 (within Canada)\n- 1-204-983-3500 or 1-506-636-5064 . Long distance charges will apply\n- TTY 1-866-335-3237 (for those with hearing or speech impairments)\nPlease note: Agents are available Monday to Friday (7am – 7pm ET except holidays).\nCanada Border Services Agency Traveller Operational Service Delivery Division Travellers Operational Guidance and Support Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca Canadian Food Inspection Agency Contact the CFIA Automated Import Reference System ( AIRS ) Canadian Transportation Agency Licensing Inquiries Licences and charter permits Email: licence@otc-cta.gc.ca Transport Canada Foreign Inspection Health Canada Contact us - Health",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D2-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-1",
+    "marginal_note": "Penalty Information",
+    "part": "Charter Access to Airports",
+    "division": "",
+    "heading": "",
+    "text": "26. In instances where the person in charge of the conveyance failed to report the conveyance and passengers and crew to the CBSA upon arrival in Canada, an assessment of penalties and/or seizure against the carrier may be applied. For more information on penalty administration, please refer to the Master Penalty Document .\nIssuing office Program and Policy Management Division Travellers Policy and Programs Directorate Travellers Branch Applicable Legislation Immigration and Refugee Protection Act Customs Act Presentation of Persons ( 2003 ) Regulations Other references D1-2-1 , D2-5-5 , D2-5-12 Directory of CBSA Offices and Services Superseded memorandum D D2-5-1 dated August 20, 2019",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D2-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Facilities for Passengers Transiting at Canadian International Airports",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nCanadian Inspection Service (CIS) refers to the Canadian Food Inspection Agency, Canada Border Services Agency (CBSA), Health Canada, and Citizenship and Immigration Canada. Sterility is the state of physical isolation of passengers and goods from all other airport users. Transiting passenger is a person who arrives by air from a foreign country and deplanes at a Canadian airport to await passage to another foreign country by air without undergoing Canadian inspection formalities.\nDesign Requirements\n2. The design of the transit facility must meet the following requirements of the CIS:\n- (a) Ensures direct controlled transfer of passengers between the arriving and departing aircraft and the transit passenger facility;\n- (b) Located as close as possible to regularly staffed CIS facility;\n- (c) Exits from the facility provide passenger access only to an aircraft departing to a foreign destination and CIS areas;\n- (d) Contain appropriate washrooms, conveniences for passengers and adequate seating;\n- (e) Concessions may be located within the facility provided that the sterility requirements of the CIS are satisfied; and\n- (f) Air carriers using the transit facility must satisfy the sterility and security requirements of the CBSA by keeping transiting passengers and their goods and baggage separate from other operations of the airport to avoid commingling.\nOperational Requirements\n3. Proposals for transit passenger facilities will be considered on an individual airport by airport basis. The CIS will ensure that any concerns are addressed in the design phase of the facility and that any operational constraints, including any limitation on hours of operation, are identified during the planning process.\n4. Air carriers and concession operators will operate the transit facility in accordance with the procedures determined by the CIS and the airport authority.\n5. Air carriers may transfer checked transit baggage directly from the arriving aircraft to the departing aircraft, subject to the terms and conditions specified by the CIS, and the transfer must take place in an area separate from other baggage operations of the airport.\n6. Air carriers are responsible for retrieving all checked baggage belonging to passengers when requested to do so by the CIS officer in order to allow the passenger(s) to present their baggage for inspection.\n7. If for any reason transiting passengers do not board a foreign bound aircraft, the air carrier is responsible for ensuring that passengers and all of their baggage and goods are delivered directly to the CIS facility.\nAdditional Information\n8. All requests to establish transit passenger facilities should be directed in writing to the appropriate airport authority.\n9. The airport authority will consult with all interested agencies, departments, and the CIS.\n10. All inquiries concerning CBSA requirements for the operation of transit facilities should be directed to:\nCanada Border Services Agency Program and Policy Management Division Traveller Programs Directorate E-mail address: tbpd-dpfv@cbsa-asfc.gc.ca\n11. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-09-24",
+    "current_to": "2015-09-24",
+    "citation": "Memorandum D2-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-2",
+    "marginal_note": "References",
+    "part": "Facilities for Passengers Transiting at Canadian International Airports",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Other references: Superseded memorandum D: D2-5-2 dated March 18, 2015",
+    "history": "",
+    "last_amended": "2015-09-24",
+    "current_to": "2015-09-24",
+    "citation": "Memorandum D2-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Travellers Requiring Mobility Assistance at Canadian International Airports",
+    "division": "",
+    "heading": "",
+    "text": "1. The intent of the guideline is to ensure the optimum degree of security regarding the separation of the traveller from other airport users (i.e. sterility requirements) while the traveller is moving to the inspection area without placing undue stress on the traveller.\nDefinitions\n2. For the purposes of this memorandum, the following definitions apply:\nPrimary Inspection Line ( PIL ) the term is used to refer to the point at which the person entering Canada makes a report of his or her person and goods as required under the Customs Act and the Immigration and Refugee Protection Act . The CBSA has booths from which the officers conduct primary examinations. Sterility is the state of physical isolation of passengers and goods from all other airport users.\n3. At some locations, there are stairs between the aircraft and the PIL area preventing travellers in wheelchairs from following normal access routes to the PIL area.\n4. Airline ground agents are responsible for delivering travellers in wheelchairs to the PIL area by the most direct route, which may be through the domestic areas of the terminal building. Whenever possible, travellers in wheelchairs should go directly to the PIL area. If this is not possible, they may proceed to the secondary examination area for questioning.\n5. Airline ground agents are to ensure that travellers requiring mobility assistance, their goods and baggage are kept separate from other operations of the airport while en route to the PIL .\n6. Persons accompanying travellers in wheelchairs should follow the normal access routes and rejoin the traveller in the inspection area. In cases where the traveller in the wheelchair requires constant attendance due to illness or age, the companion may accompany the airline ground agent and the traveller in the wheelchair at all times.\nAdditional Information\n7. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-02-24",
+    "current_to": "2015-02-24",
+    "citation": "Memorandum D2-5-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-3",
+    "marginal_note": "References",
+    "part": "Travellers Requiring Mobility Assistance at Canadian International Airports",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Immigration and Refugee Protection Act Customs Act Presentation of Persons (2003) Regulations Other references: Superseded memorandum D: D2-5-3 dated February 1, 2006",
+    "history": "",
+    "last_amended": "2015-02-24",
+    "current_to": "2015-02-24",
+    "citation": "Memorandum D2-5-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-5",
+    "marginal_note": "Legislation",
+    "part": "Progressive Clearance at Airports",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act , sections 5, 6, 8, 11, 12, 13, 98, 164, and 167",
+    "history": "",
+    "last_amended": "2015-02-25",
+    "current_to": "2015-02-25",
+    "citation": "Memorandum D2-5-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Progressive Clearance at Airports",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nAOE authorized airport of entry for clearance of all classes of scheduled and non-scheduled aircraft (passenger and cargo). AOE/# Airport of entry for the clearance of scheduled and unscheduled air traffic but with passenger restrictions as indicated by an appropriate numerical designator (e.g. AOE/120). AOE/15 Airport of entry solely for the clearance of persons arriving by general aviation traffic where the flights are unscheduled and the traveller capacity, including crew, does not exceed 15 people. AOE-C indicates an airport which is designated for CANPASS permit holder use only. Canadian Inspection Services (CIS) refers to the Canadian Food Inspection Agency, Canada Border Services Agency, Health Canada, and Citizenship and Immigration Canada. Domestic leg a point to point movement within the territory of Canada of a progressively cleared flight or a progressively boarded flight. Progressive flights (a) progressive clearance – a flight into Canada that offloads passengers and crew for CBSA clearance at more than one airport in Canada. (b) progressive boarding – a flight departing for a foreign destination where passengers and crew board the plane at more than one airport in Canada. Secure hold room a room that has been approved by CBSA where international passengers and their goods remain in a controlled environment pending processing by the CIS, or until their departure to a point outside Canada, or to another point in Canada (for CIS processing).\nAuthorization Procedures\n2. Airlines must first request authorization for progressive flights from the Canadian Transportation Agency (CTA). Please refer to Memorandum D2-5-1, Charter Access to Airports , for information on the CTA. Details including date(s), aircraft size, number of passengers, and estimated times of arrival must accompany the request.\n3. Authorization must then be obtained from CBSA. The request for CBSA authorization, as well as any inquiries concerning secure hold rooms, boarding of domestic passengers, and all other requests for information of this nature should be sent to the Traveller Operations Division of the Canada Border Services Agency indicated below. The request should be accompanied by proof that the CTA has also authorized the flight.\nTraveller Operations Division, Border Operations Directorate, Operations Branch Email: ops_travellers-voyageurs@cbsa-asfc.gc.ca\n4. CIS authorization will be subject to the following conditions:\n- (a) The times of arrival or departure must be within the authorized hours of service of the intended airport;\n- (b) The aircraft passenger load must be within the capacity limits for each airport where passengers will deplane. For further information on airport capacity see list of CBSA offices\n- (c) Inspection services staff must be available;\n- (d) No domestic passengers may board for flights between Canadian airports, with the exception of what is noted in paragraph 15; and\n- (e) International garbage disposal facilities should be available for overseas flight arrivals.\n5. The airline seeking progressive clearance privileges must finally obtain authorization from the local airport authority where they plan to arrive, and negotiate a time \"slot\" to ensure that times of arrival or departure will not conflict with other carrier service, or create peaking or congestion problems within the inspection services area. These arrangements must be made at all airports where passengers will enter or leave the aircraft. Authorization by the local airport authority must be done in conjunction with local CIS authorities.\n6. In the event of equipment or weather problems, an airline may decide to clear all passengers at the first airport of arrival instead of using progressive clearance. In this case, the airline must immediately notify the CBSA superintendent at the second airport who will notify the inspection agencies at that location.\n7. Airlines may wish to change aircraft or consolidate flights for the point-to-point portions of progressive flights in Canada. This may be permitted provided that secure hold rooms are used to ensure that passengers moving on a progressive basis are kept separate from domestic travellers and unauthorized personnel.\n8. Prior authorization for the operation of progressive flights under these conditions must be obtained in writing from the Traveller Operations Division and will be granted if the time of arrival or departure of flights does not conflict with other scheduled charter or carrier services. This authorization should not be interpreted as allowing for triangular service (triangular service being the combination of both progressive clearance and progressive boarding). Triangular service is not a permitted option.\nSecure Hold Rooms\n9. Secure Hold rooms should:\n- (a) Be located as close as possible to inspection services facilities to enable easy spot checks;\n- (b) Be adequate in size for the estimated passenger load;\n- (c) Contain appropriate washrooms and conveniences for passengers; and\n- (d) Have direct controlled access from aircraft.\n10. Airline staff will ensure:\n- (a) All passengers move directly from the aircraft to the secure hold room and stay in the room until they are escorted to their departing aircraft;\n- (b) There is only one way passenger flow, to or from the room with no mixing of arriving or departing passengers. Passengers will be kept on the aircraft or in a secure hold room when mixing may occur;\n- (c) Passengers will be escorted to inspection services if a flight is cancelled or a passenger or passengers insists on leaving the secure hold room;\n- (d) Access to the secure hold room will be restricted to passengers and to airline staff participating in the progressive clearance system; and\n- (e) Where passengers are moving directly from one aircraft to another for the completion of their progressive flight, all passengers must be accompanied between aircraft.\nDuty Free Purchases – Outbound Flights\n11. On an international flight to a point outside Canada involving progressive boardings at Canadian airports, boarding passengers may make duty-free purchases at the Canadian airport of embarkation, as long as they export these goods.\n12. At airports where duty- and tax-free concessions are located in a secure hold room, foreign bound passengers may disembark into this area to make purchases provided the goods are exported.\n13. In the event of a flight cancellation or passenger emergency, the air carrier must notify the on-site CBSA superintendent. Arrangements will then be made for either payment of duty and taxes on duty-free purchases, or the temporary storage of the goods for delivery to the passengers when their flight leaves.\nDomestic Passengers\n14. Domestic passengers may not be carried from one point in Canada to another point on the domestic leg of progressive flights.\n15. Airline employees (but not their dependents or relatives) travelling on company business are an exception. However, the following conditions apply:\n- (a) These persons will not be permitted to purchase or accept duty-free goods, including alcoholic beverages, immediately before or during the flight;\n- (b) Immediately upon arrival at destination, airline ground personnel must escort them directly to the Canadian Inspection Services area;\n- (c) They must make all goods available for examination;\n- (d) If they arrive after CBSA authorized hours of service, any applicable special service charges will be payable by the airline; and\n- (e) The airline must ensure that its employees are aware of these conditions.\nPenalty Information\n16. Permission to operate flights on a progressive basis is granted on the condition of adherence to these guidelines. Failure to comply may result in cancellation of progressive clearance/boarding privileges.\n17. Local CBSA managers should report any deviations from these guidelines for investigation to the Traveller Operations Division, at the email address noted in paragraph 3.\nAdditional information\n18. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-02-25",
+    "current_to": "2015-02-25",
+    "citation": "Memorandum D2-5-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-5",
+    "marginal_note": "References",
+    "part": "Progressive Clearance at Airports",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Program Directorate Programs Branch Headquarters file: Legislative references: Customs Act Aeronautics Act Air Transportation Regulations Other references: D2-5-0 , D2-5-1 and D3-2-1 Superseded memorandum D: D2-5-5 dated February 2, 2006",
+    "history": "",
+    "last_amended": "2015-02-25",
+    "current_to": "2015-02-25",
+    "citation": "Memorandum D2-5-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-6",
+    "marginal_note": "Legislation",
+    "part": "Aircrew Reporting",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act , sections 5, 8, 11, 12, 13, 98, and 164",
+    "history": "",
+    "last_amended": "2015-02-25",
+    "current_to": "2015-02-25",
+    "citation": "Memorandum D2-5-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-6",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Aircrew Reporting",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nAircrew airline personnel who are engaged in either operating the aircraft or performing cabin duties. Canadian Inspection Services (CIS) refers to the Canadian Food Inspection Agency, Canada Border Services Agency, Health Canada, and Citizenship and Immigration Canada. Deadhead aircrew airline personnel who are permitted by CBSA to be on the aircraft and who are not engaged in either operating the aircraft or performing cabin duties. Domestic leg a point to point movement within the territory of Canada of a progressively cleared flight or a progressively boarded flight. In-transit aircrew aircrew who arrives from a foreign country and who are allowed to disembark temporarily into an in-transit facility prior to resuming travel to another foreign country. Primary Inspection Line (PIL) the term is used to refer to the point at which the person entering Canada makes a report of his or her person and goods as required under the Customs Act and the Immigration and Refugee Protection Act . The CBSA has PIL booths from which the officers conduct primary examinations. Progressively boarding a flight departing for a foreign destination where passengers and crew board the plane at more than one airport in Canada. Progressively clearance a flight into Canada that offloads passengers and crew for CBSA clearance at more than one airport in Canada. Turnaround aircrew aircrew who terminates one flight and commences another flight without an interruption of their duties.\nPrior Notice\n2. Prior to the arrival of an aircraft, the airline will provide CBSA with notice detailing the type of aircraft, the number of aircrew, the number of passengers, the movement of aircrew, and any change in the scheduled time of arrival. The notice will be communicated to the local CBSA manager or designated person at every airport of entry into Canada where passengers and aircrew will disembark.\nReporting and Clearance Procedures\n3. On arrival of an aircraft, the airline will report to the local CBSA manager or designated person the exact number of passengers and aircrew who will disembark. With the exception of the special reporting and clearance procedures outlined in paragraph 4, the law requires that all passengers and aircrew report in person to CBSA upon arrival in Canada:\n- (a) At airports where PIL is in operation, aircrew will report to a PIL extension desk or other location determined by the local CBSA manager.\n- (b) At all other airports, aircrew will report and complete primary inspection requirements with passengers on a first-come first-served basis.\n- (c) At all airports, passengers and aircrew will complete required CBSA secondary examination procedures on a first-come first-served basis.\n- (d) Aircrew and deadhead aircrew who disembark on the domestic leg(s) of a progressively cleared flight or a progressively boarded flight must report to CBSA at the Canadian airport of disembarkation.\n- (e) All airlines and aircrew shall adhere to all regulations and reporting requirements of CBSA and other inspection services, notwithstanding the special clearance privileges for aircrew.\nSpecial Reporting and Clearance Procedures\n4. Aircrew shall report in person to CBSA upon arrival in Canada except in the following situations:\n- (a) Turnaround aircrew who are on the ground for less than ninety (90) minutes may remain on the aircraft provided that the airline notifies CBSA in advance detailing the total number of aircrew on board and the number of aircrew that will remain on the aircraft. Turnaround aircrew may be subject to spot checks.\n- (b) In-transit aircrew may remain on the aircraft at airports where an in-transit facility is not in operation. In-transit aircrew may be subject to spot checks.\n- (c) At airports where there is a United States preclearance facility, the use of the customs clearance procedures outlined in paragraph 4 are subject to prior approval by U.S. Customs and Border Protection.\nPenalty Information\n5. Aircrew are granted special CBSA clearance on the condition that they comply with the procedures contained in this Memorandum. Failure to comply with the procedures may result in the cancellation of special clearance privileges for aircrew.\nAdditional information\n6. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-02-25",
+    "current_to": "2015-02-25",
+    "citation": "Memorandum D2-5-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-6",
+    "marginal_note": "References",
+    "part": "Aircrew Reporting",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Program Directorate Programs Branch Headquarters file: Legislative references: Customs Act Immigration and Refugee Protection Act Other references: Superseded memorandum D: D2-5-6 dated February 2, 2006",
+    "history": "",
+    "last_amended": "2015-02-25",
+    "current_to": "2015-02-25",
+    "citation": "Memorandum D2-5-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-7",
+    "marginal_note": "Legislation",
+    "part": "Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Customs Declaration Card",
+    "division": "",
+    "heading": "",
+    "text": "Section 8 of the Customs Act provides that \"The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.\"\nSubsection 5(3) of the Reporting of Imported Goods Regulations provides that \"Goods that are imported by a person arriving in Canada on board a commercial passenger conveyance other than a bus shall be reported in writing.\"",
+    "history": "",
+    "last_amended": "2012-07-02",
+    "current_to": "2012-07-02",
+    "citation": "Memorandum D2-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Customs Declaration Card",
+    "division": "",
+    "heading": "",
+    "text": "1. The E311 Customs Declaration Card was designed, in part, to replace certain questions customs officers ask travellers at the primary inspection line ( PIL ) on behalf of the Canada Customs and Revenue Agency ( CCRA ), Citizenship and Immigration Canada, the Canadian Food Inspection Agency, Statistics Canada, Environment Canada, and Health Canada. The completion guide attached to the form also details the CCRA's requirements for importing goods qualifying for personal exemptions and allowances.\n2. The multilingual leaflet CE311, Translation of the Customs Declaration Card , was developed to help travellers whose languages are other than English or French complete their E311 card. The leaflet is a six-panel foldout that gives instructions in languages commonly used by interpreters at international airports in Canada. These languages are Italian, Chinese, Polish, Japanese, German, Spanish, Portuguese, Punjabi, Dutch, Korean, and Inuktitut.\nE311 Customs Declaration Card\n3. The main purpose of the E311 card is to improve traveller processing at international airports in Canada while maintaining an acceptable level of enforcement.\n4. Airline attendants hand out an E311 card to each passenger or head of a family on board transborder or international airline carriers en route to Canada. The card can be completed by up to four family members living at the same address. An announcement on the aircraft's public address system advises travellers to complete their declaration cards in advance and give them to customs officers on arrival in Canada.\n5. When a traveller presents a completed E311 card at the PIL, the customs officer reviews the information on the card and questions the traveller if clarification is needed.\n6. The customs officer considers the traveller's residential status, the type of goods being imported, as well as the quantity and value of personal exemptions claimed, before either allowing the traveller to leave or referring them to the appropriate secondary examination area for more questioning.\nMultilingual leaflet CE311, Translation of the Customs Declaration Card\n7. The CE311 multilingual leaflet was designed to:\n- (a) help travellers accurately complete their E311 card;\n- (b) improve passenger processing, particularly during peak periods;\n- (c) reduce the number of referrals to Citizenship and Immigration Canada, the CCRA, and the Canadian Food Inspection Agency's secondary examination areas solely for language reasons; and\n- (d) reduce the time flight attendants spend interpreting for travellers completing their E311 cards.\nDistribution\n8. To get a supply of E311 cards or CE311 multilingual leaflets, you should call 1-800-959-2221 (service in English) or 1-800-959-3376 (service in French), or visit the \"Forms and publications\" section on the CCRA's Web site at www.cra.gc.ca .\n9. A supply of E311 cards and CE311 multilingual leaflets is also available at designated airports, for emergency situations only.\n10. Any questions concerning this memorandum should be directed to:\nManager, Provincial/OGD Relations Admissibility Programs Division Operational Policy and Coordination Directorate 14 th floor Sir Richard Scott Building 191 Laurier Avenue West Ottawa ON K1A 0L5 Telephone: (613) 957-1205",
+    "history": "",
+    "last_amended": "2012-07-02",
+    "current_to": "2012-07-02",
+    "citation": "Memorandum D2-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-7",
+    "marginal_note": "References",
+    "part": "Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Customs Declaration Card",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Admissibility Programs Division Operational Policy and Coordination Directorate Headquarters file: 7824-6 and 7824-8 Legislative references: Section 8 of the Customs Act Subsection 5(3) of the Regulations Respecting the Reporting of Imported Goods Regulations Other references: N/A Superseded memorandum D: D2-5-7, July 15, 2002",
+    "history": "",
+    "last_amended": "2012-07-02",
+    "current_to": "2012-07-02",
+    "citation": "Memorandum D2-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Target audience: Commercial air carriers\n- Key content: The Canada Border Services Agency ( CBSA ) requirements and policies for commercial air carriers to follow when providing passenger information. Includes details air carriers must share about travellers on entry, as well as exit information for those leaving Canada.\n- Keywords: Advance Passenger Information ( API ), Passenger Name Record ( PNR ), Air Exit ( AE ) information, prescribed traveller information, traveller processing, risk assessment\nOn this page Updates made to this memorandum Guidelines Appendix A: Passenger name record information Appendix B: Crew or passenger for data provision purposes References Contact us",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this memorandum\n- Guidelines\n- Appendix A: Passenger name record information\n- Appendix B: Crew or passenger for data provision purposes\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "Updates made to this D-memorandum",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to provide more precise policy direction to commercial air carriers.",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Overview\n1. Under Canadian law, all commercial air carriers are required to provide the CBSA with prescribed information relating to all persons on board or expected to be onboard a commercial conveyance travelling to or departing from Canada. Prescribed information is to be provided prior to, and at, the time of departure from the last point of embarkation of persons before the conveyance arrives in or departs Canada, despite the final destination or transit port.\nCBSA uses this information to:\n- perform a risk assessment of passengers and crew while en route to Canada, or in the case of outbound flights, prior to their departure from Canada\n- validate, prior to departure, that all incoming air travellers hold a valid prescribed document to enter Canada or are exempt from that requirement, and that they are not considered to be prescribed persons\nFailure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty ( AMP ).\n2. Subsection 93(1) and section 107.1 of the Customs Act gives the Minister of Public Safety the authority to require certain persons to provide information to the CBSA. This authority is delegated to specified officials of the CBSA. The information to be provided and the conditions relating to the provision are set out: for 93(1) in the Exit Information Regulations ( EIR ); and for 107.1 in the Passenger Information (Customs) Regulations ( PICR ).\n3. An officer of the CBSA also has the authority to require the provision of the prescribed information under subparagraph 148(1)(d) of the Immigration and Refugee Protection Act ( IRPA ). Section 269 of the Immigration and Refugee Protection Regulations ( IRPR ) sets out the persons who are required to provide the information, the information to be provided and the conditions for the provision of the information.\n4. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Annex 9 Standards and Recommended Practices ( SARP s) on Facilitation. The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the PNR data received from commercial air carriers is processed and retained according to international standards.\nAccountability for provision\n5. For inbound flights, all commercial air carriers must provide the prescribed information. As the prescribed information is the same under both acts, one transmission of the prescribed information satisfies both obligations notwithstanding further transmissions to provide required updates.\nThe CBSA currently only collects API and PNR in the air mode. Therefore, the CBSA does not require commercial carriers in other travel modes (for example, land, rail, or marine) to provide the prescribed information.\n6. For outbound flights, the CBSA also requires all commercial air carriers to provide the prescribed information. PNR data is not required for outbound flights and will be rejected.\nExit information is only collected in the air mode. Therefore, the CBSA does not require commercial carriers in other travel modes (for example, land, rail or marine) to provide the prescribed information.\n7. In accordance with established best practices set out in the World Customs Organization's Guidelines on API and the ICAO's Guidelines on PNR data, the CBSA holds the operating commercial air carrier of each flight responsible for the provision of all the prescribed information.\n8. The CBSA expects the commercial air carrier operating flights inbound to, or outbound from, Canada to work with relevant industry partners to ensure that all of the prescribed information is provided within the prescribed timeframes and in the prescribed manner.\nCommercial air carrier\n9. The terms \"commercial carrier\" and \"commercial transporter\" are defined in the PICR, EIR and the IRPR, respectively. As the definitions are functionally identical, and given that this document refers specifically to air travel, the term \"commercial air carrier\" is used throughout this document in place of both terms.\n10. A commercial air carrier is an operator of a commercial aircraft. A commercial aircraft is an aircraft, regardless of size, which is used in the commercial transportation of persons or goods, where the persons or goods are conveyed:\n- from outside Canada to a place inside Canada (inbound flight)\n- from a place outside Canada (inbound flight) in transit through Canada to another place outside Canada (outbound flight)\n- from a place inside Canada to another place outside Canada (outbound flight)\n11. Examples of commercial air carriers include operators of a scheduled air service, scheduled and unscheduled charters, air taxi and air commuter operations, and air cargo flights.\n12. For greater certainty, the CBSA requires all commercial air carriers, including regional and local trans-border operators, to provide the prescribed information in the prescribed time and manner. This requirement applies regardless of the number of persons on board or the frequency of a commercial air carrier's operations. Commercial air carriers are expected to provide the prescribed information for flights even if no commercial passengers or goods are on board (for example, \"ferry flights,\" which include both service and repositioning flights).\n13. Commercial air carriers transporting foreign nationals for the purpose of transiting through Canada are required to provide the prescribed information to the CBSA, including commercial air carriers who are participants of the Transit Without Visa ( TWOV ) and China Transit Program ( CTP ).\n14. Operators of aircraft which do not fall within the above definition of \"commercial aircraft\" are not currently required to provide the prescribed information. Examples of non-commercial aircraft include those used for personal transportation or corporate/business aircraft, where there was no exchange of money for transportation. General Aviation is addressed in greater detail in Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats .\n15. For commercial air carriers who operate both non-commercial and commercial flights, it is the specific circumstances of the flight, not the ownership of the aircraft, which determines if there is an obligation to provide the prescribed information to the CBSA. For the purposes of the API/PNR, Interactive API ( IAPI ) and AE programs, a flight is considered \"commercial\" if payment has been exchanged for transportation of persons or goods or the aircraft is being moved for service or repositioned for a subsequent commercial flight.\nNote: For greater clarity, this is not equivalent to the commonly known United States regulations \" General Operations (Part 91 ).\"\n16. A state directly operating a flight (for example, a military flight) is not required to provide the prescribed information. However, where a state has paid for a commercial charter flight, the commercial charter carrier is required to provide the information. Commercial charter carriers should work with their state clients to ensure that the prescribed information is provided to the CBSA.\n17. For greater clarity, in situations where the military is directly involved in the operation of a flight, for example, a civilian crew operating a military aircraft to Canada with a military call sign, the CBSA would still consider it to be a military flight and there would be no requirement to provide the prescribed information to the CBSA, unless requested to do so by the CBSA under exceptional circumstances.\nExceptional circumstances/occurrences\n18. In certain exceptional situations, the CBSA may not require the provision of prescribed information. These situations include:\n- diversions to Canada due to emergencies or weather, as well as the resulting flights from Canada\n- flights transiting through or stopping in Canada for the sole purpose of refuelling where: passengers are in possession of the documents required in order to enter the United States and their flight is bound for that country passengers were lawfully admitted to the United States and their flight originated in that country\nThe CBSA will not assess any administrative monetary penalties regarding the non-provision of API, PNR or AE data for such flights; however, it is required that an Occurrence/System Outage Report is filed with the CBSA.\n19. To avoid undue delays for flights undertaken for the sole purpose of emergency assistance, the CBSA requires that the commercial air carrier only provide the prescribed information in their possession prior to departure. Emergency assistance flights include:\n- emergency medevac flights transporting a patient where the patient's life is in imminent danger and medical intervention is urgently required\n- flights carrying emergency response or disaster relief personnel, such as firefighters, for the purpose of combatting severe wildfires\n20. In the case of emergency assistance flights, should all the prescribed information not be available at the prescribed times, the commercial air carrier must complete an Occurrence/System Outage Report and provide the missing information as soon as it is available, if possible. If these conditions are met, the CBSA will not assess any administrative monetary penalties for the late provision of API, PNR or AE data for these flights.\nPrescribed information\n21. For inbound flights, the law requires commercial air carriers to collect and provide specific prescribed information, as described in paragraphs 5(a) to (d) of the PICR and in paragraphs 269(1)(a) to (d) of the IRPR. The prescribed information, to be provided about each person on board or expected to be on board the conveyance includes the following:\n- their surname, first name and any middle names, their date of birth, their citizenship or nationality, and their gender\n- the type and number of each passport or other travel document that identifies them and the name of the country or entity that issued it\n- their reservation record locator number, if any\n- the unique passenger reference assigned to them, if any, by the person who is required to provide information, or in the case of a crew member who has not been assigned one, notice of their status as a crew member\nThis prescribed information is commonly referred to by the international commercial airline industry as API data. Further guidance regarding the submission of API elements that are currently accepted and processed by the CBSA's programs is published in the CBSA's Carrier Messaging Requirements ( CMR ) document, which is provided to commercial air carriers upon registering with the program and updated versions are made available on an annual basis.\n22. For inbound flights, the law requires commercial air carriers to collect and provide specific prescribed information as it relates to the traveller's conveyance, as described in paragraphs 5(f) of the PICR and paragraphs 269(1)(f) of the IRPR. The information includes:\n- the date and time of take-off from the last point of embarkation of persons before the conveyance arrives in Canada\n- the last point of embarkation of persons before the conveyance arrives in Canada\n- the date and time of arrival of the conveyance at the first point of disembarkation of persons in Canada\n- the first point of disembarkation of persons in Canada\n- the flight code identifying the commercial transporter and the flight number\n23. For outbound flights, the law requires commercial air carriers to collect and provide specific prescribed information before departure from Canada, as described in subsection 93(1) of the Customs Act and paragraph 11(1) of the EIR. The prescribed information to be provided about each person on board or expected to be on board the conveyance includes the following:\n- the surname, first name and middle names, the date of birth, the citizenship or nationality, and the sex of each person expected to be on board the conveyance\n- the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number\n- the unique passenger reference of each person, other than a crew member, expected to be on board the conveyance\n- the flight code that identifies the commercial carrier and the flight number of the conveyance\nFurther guidance regarding the submission of Air Exit information can be found in the CBSA's CMR document.\n24. Additionally, for inbound flights, pursuant to paragraph 5(e) of the PICR and paragraph 269(1)(e) of the IRPR, the law requires a commercial air carrier to provide any information collected about each person on board or expected to be on board an inbound flight that is in its reservation systems or that of its agent. This information is commonly called PNR data by the international commercial airline industry, and may include information aggregated from various sources (for example, global distribution systems, airline reservation systems, and departure control systems).\n25. For inbound flights, commercial air carriers are only required to provide the PNR elements they have collected for their business purposes that are included in Appendix A .\nFurther guidance regarding the PNR elements that are currently processed by the CBSA's program is published in the CMR document.\n26. The prescribed information must be provided for every person whom a commercial air carrier expects to carry and/or is carrying to or from Canada. This includes fare-paying passengers, non-fare paying passengers, all crew whether on-duty or off-duty (for example, dead-heading or relief pilots), and any other person who is on board or expected to be on board the aircraft when it departs for or from Canada.\n27. For inbound flights, pursuant to paragraph 5(f) of the PICR and paragraph 269(1)(f) of the IRPR, commercial air carriers are also required to provide prescribed information detailing the commercial air carrier's flight information. It is critically important that this prescribed contextual information is correct and matches for both API and PNR. Inaccuracies in flight number, arrival times, or ports of departure and arrival can cause the information to be processed incorrectly by the CBSA's systems. The CBSA expects commercial air carriers to update or correct this information without delay if they become aware that it is incomplete or inaccurate, as per section 8 of the PICR and subsection 269(6) of the IRPR. The CBSA does not expect commercial air carriers to update scheduled departure times.\n28. For outbound flights, as described in subsection 93(1) of the Customs Act , commercial air carriers are also required to provide prescribed information detailing the commercial air carrier's flight information. It is critically important that this prescribed contextual information is correct. Inaccuracies in flight number or ports of departure and arrival can cause the information to be processed incorrectly by the CBSA's systems. The CBSA expects commercial air carriers to update or correct this information without delay if they become aware that it is incomplete or inaccurate, as per section 13 of the EIR. The CBSA does not expect commercial air carriers to update scheduled departure times.\nAdditional traveller information for inbound flights\n29. For inbound flights, certain secondary document information may be required by the CBSA in order to determine if a traveller is exempt from electronic travel authorization ( eTA ) or visa requirements. As this information allows the CBSA to provide commercial air carriers with board/ no-board messages that more accurately reflect the circumstances of a traveller, the CBSA recommends that commercial air carrier systems include a mechanism that allows them to accept and process more than one document for each traveller. For example, commercial air carriers should be able to provide Canadian Permanent Resident card information to the CBSA as a secondary document, as required.\n30. Commercial air carriers that are unable to provide secondary document information in the manner requested may contact the CBSA's Air Carrier Support Centre ( ACSC ) for assistance in determining the traveller's Interactive API board/ no-board eligibility (for the CBSA Immigration result).\nTimeframes\n31. For inbound flights, pursuant to paragraph 7(1) of the PICR and paragraph 269(3)(a) and (b) of the IRPR, commercial air carriers are required to provide the prescribed API information to the CBSA at the following intervals.\nFor passengers No later than the time of check-in For crew members No later than one hour before the time of departure to Canada\n32. For inbound flights, pursuant to paragraph 7(2) of the PICR and paragraph 269(4) of the IRPR, commercial air carriers are required to provide the prescribed PNR information at the time of departure of the flight from the last place persons boarded the conveyance before arriving in Canada. Only one submission of PNR information is required. The CBSA discourages commercial air carriers from providing the prescribed PNR information before the time of departure due to the risk of last minute changes which may result in inaccuracy of the information provided.\n33. For inbound flights, pursuant to paragraph 7(3) of the PICR and paragraph 269(5) of the IRPR, commercial air carriers are required to provide a \" close-out \" message to the CBSA no later than 30 minutes after the time of departure to identify the unique passenger reference numbers and PNR locator (if collected) of the passengers who are actually on board the inbound flight.\nNote: \"Time of departure\" is defined as the time of take-off from the last point of embarkation of persons before the conveyance arrives in Canada.\n34. For outbound flights, pursuant to paragraphs 11(1) and 11(2) of the EIR, commercial air carriers are required to provide the prescribed information to the CBSA for flights from Canada at the following intervals:\n- beginning 72 hours before the scheduled time of departure up to check-in , a subset of traveller information (if the information becomes known)\n- at check-in , if the information relates to a person, other than a crew member, expected to be on board the conveyance\n- one hour before the scheduled time of departure, if the information relates to a crew member expected to be on board the conveyance\n35. For outbound flights, pursuant to paragraph 11(3) of the EIR, commercial air carriers are required to provide a \" close-out \" message to the CBSA no later than 30 minutes after the time of departure from Canada to identify the unique passenger reference numbers of the passengers who are actually on board the outbound flight.\n36. In certain circumstances, commercial air carriers will be required to provide the CBSA with updates to the status of a flight or changes related to a passenger's reservation. These circumstances include:\nInbound or outbound flights Instances where an inbound or outbound flight has been cancelled, but the commercial air carrier has previously provided the CBSA with information for a specific flight Inbound flights only Instances where one or more, but not all, of the passengers within a reservation has cancelled their itinerary to Canada Instances where an entire reservation is cancelled\nNote: Commercial air carriers should only provide cancelled reservation messages or reduction in party messages to the CBSA in the circumstances outlined above. Other changes to the reservation details for a traveller (for example, an upgraded seat) must be provided within an updated API and/or PNR message provided to the CBSA at the time of departure.\nNote: If a commercial air carrier has provided the CBSA with notification of a cancelled flight, cancelled reservation or cancellation of some passengers within a reservation and the flight and/or passenger reservation is reinstated, a full data submission of API and PNR (if PNR is collected) must be provided to the CBSA. Specific technical requirements for this process are detailed in the CMR.\n37. For multi-leg or progressive flights, the CBSA recognizes that commercial air carriers may provide API for all inbound travellers expected to be on board the aircraft at their point of check-in . In these cases, the flight information must include the last foreign airport before arrival in Canada and the first airport of disembarkation in Canada, and must match the departure and arrival ports provided for all API and PNR submissions for the same flight. For progressive flights transiting Canada, the inbound and outbound flight legs require separate submissions.\nMessage format and transmission\n38. Commercial air carriers and their industry partners can establish a direct connection with the CBSA's data acquisition system.\n39. Alternatively, commercial air carriers and their industry partners may choose to use the CBSA's secure internet website, the Internet API Gateway ( IAG ). The IAG allows the provision of the prescribed information through a file upload or by using Interactive Data Entry ( IDE ) functionality.\n40. The CBSA will also accept submissions of prescribed API and AE data via email as long as it meets the CBSA's technical parameters for provision. Due to privacy concerns, PNR data cannot be accepted through email.\nNote: Any entity sending data to the CBSA must refer to the Personal Information Protection and Electronic Documents Act (PIPEDA) to determine its responsibilities regarding security for the transmission of personal data.\n41. Technical parameters for provision of the prescribed information through direct connection, the IAG or via email are described in the CMR. The CMR is provided on request by emailing the CBSA's API/PNR Program Support (APPS) team.\n42. The CMR also details the CBSA's requirements for message content and formatting. The CBSA supports the industry-standard UN/EDIFACT (PAXLST) , PNRGOV EDIFACT and CUSRES message formats, as well as CBSA-specific ones including the CBSA XML and the Comma-Separated Variable ( CSV ) formats. While the CBSA API formats (such as UN/EDIFACT PAXLST ) allows the commercial air carrier to provide PNR elements within a passenger API submission, the CBSA mandates that the passenger's DCS/PNR data elements must also be provided within the allowed PNR formats ( PNRGOV EDIFACT or CBSA XML).\n43. The CBSA does not accept non-electronic transfers (for example, faxes) of the prescribed information.\n44. Commercial air carriers and their industry partners may make arrangements with a service provider to provide the information on their behalf. Should the commercial air carrier decide to make use of a service provider, it is important to note that the obligation remains with the commercial air carrier to ensure that the information submitted complies with all the CBSA regulatory requirements. The CBSA maintains a list of service providers certified with the agency for API and/or PNR data transmission, which is available upon request. The CBSA will also certify any new service provider identified and authorized by the commercial air carrier that registers with the CBSA and completes certification testing.\nInteractive API process: Automated board/ no-board message\n45. While the CBSA requires that API or Air Exit data be provided for all passengers and crew on board or expected to be on board an inbound flight to Canada or an outbound flight from Canada, a board/ no-board message will only be sent for passengers.\n46. For inbound flights, upon receipt of API data for each passenger, CBSA systems will run automatic queries to determine if the passenger requires and possesses a document prescribed under IRPA or if they are exempt from that requirement. Based on this initial validation process, the CBSA will provide commercial air carriers with the CBSA Immigration result via an automated board/ no-board message. For outbound flights, CBSA systems will issue a default board (Z) for the CBSA Immigration result.\n47. The CBSA is providing an automated board/ no-board message to the commercial air carrier, who is ultimately responsible for making the determination on whether or not to board the passenger (as it relates to the CBSA Immigration result).\n48. Crew members on an aircraft are exempt from IAPI processing. A crew member is a person who is employed on an aircraft to perform duties during a flight related to the operation of the aircraft or the provision of services to passengers or to other members of the crew. Crew travelling to work on another flight (unless identified as passengers), regardless of whether they are carried by their carrier of employment, are also exempt from the IAPI process provided that they are identified as crew members in the message submission.\n49. In-flight security officers, in-flight mechanics, and any other person who is on board the aircraft for a purpose other than to perform duties that relate to the operation of the aircraft or to provide services to passengers or members of the crew are not crew members and are not exempt from the IAPI process described in paragraph 46. Refer to Appendix B for common positions onboard a flight and whether they are considered crew or passengers according to IRPR for IAPI purposes.\nNote: While board/ no-board messages containing CBSA Immigration results will not be sent for any travellers identified as \"crew,\" it is imperative that the carrier ensure that all travellers on board a flight to Canada hold a prescribed document to enter Canada or are exempt from that requirement in order to avoid any potential administration fees.\nNote: Specific crew-related exemptions to the eTA and visa document requirements are detailed in paragraphs 7.1(3)(d) and 190(3)(a) of the IRPR. The process for submitting the required data in these circumstances is detailed in the CMR and the CBSA Standard Operating Procedures ( SOP s) for Commercial Air Carriers.\n50. It is imperative that the CBSA have complete and accurate API information regarding travellers, both passengers and crew, as that information may impact the processing of that traveller by both the CBSA and the commercial air carrier. Technical specifications and timeframes for updating information are outlined in the CMR.\nIAPI process: Unsolicited board/ no-board message for inbound flights\n51. On occasion, based upon a further review of a passenger's information, the CBSA may provide commercial air carriers with a subsequent, manually generated \"unsolicited board or no-board \" message to override a previous CBSA Immigration result. It should be noted that this process does not apply to outbound flights.\n52. Although a passenger may obtain an automated board result, as outlined in paragraph 46, the CBSA conducts further queries to determine if the passenger has an enforced removal order and/or if the passenger is the subject of a declaration under the Minister of Immigration, Refugees and Citizenship Canada's Negative Discretion Authority ( NDA ) per section 22.1 of the IRPA.\n- A traveller who is the subject of an enforced removal order may require an Authorization to Return to Canada ( ARC ) in order to be admissible to Canada. For more information on removal orders, refer to Authorization to return to Canada .\n- Negative Discretion refers to a foreign national who may not become a temporary resident in Canada as the Minister of IRCC is of the opinion that, due to public policy considerations, the individual should not be granted entry. The Ministerial authority is exercised via a declaration under the IRPA (subsection 22.1) for a period not to exceed 36 months. For more information on the NDA, refer to Guidelines for the Negative Discretion Authority .\n53. Transporters have an obligation not to carry improperly documented or prescribed persons to Canada. Consequently, in certain instances, an administration fee may be assessed against the commercial air carrier. Further information may be found in the CBSA's Guide for Transporters .\n54. In general, an unsolicited board/ no-board message with an updated CBSA Immigration result may be sent to the commercial air carrier no later than 30 minutes prior to the flight's scheduled time of departure to Canada.\n55. In exceptional circumstances as determined by the CBSA (such as potential threats to public safety), the unsolicited board/ no-board messages with an updated CBSA Immigration result may be issued at any time prior to departure.\n56. Commercial air carriers may also choose to send an electronic acknowledgement to the unsolicited board/ no-board message upon receipt of the unsolicited board/ no-board message with an updated CBSA Immigration result, if their system functionality permits.\nSystem outages and changes\n57. Operating commercial air carriers, or their industry partners, who are planning system changes that might affect their information processing or transmission systems, are expected to notify the CBSA at least six months before the changes are implemented . The CBSA will work with the carrier and their partners to ensure that there is no interruption in the provision of the prescribed information. System changes do not relieve the commercial air carrier of the obligation to provide the prescribed information. Failure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty.\n58. Operating commercial air carriers are strongly encouraged to have a secondary method of transmission for the provision of the prescribed information in the case of a primary transmission outage. A system outage experienced by the commercial air carrier, the CBSA or otherwise does not relieve the commercial air carrier of their obligation to provide the prescribed information. The CBSA's Outage procedures are contained in the CBSA SOP for Commercial Air Carriers. The SOP is provided on request by the CBSA's APPS team.\n59. The CBSA also expects operating commercial air carriers to provide corrected information where there is a change to contextual information (for example, time of arrival or departure ) due to a system outage.\nNew commercial air carriers\n60. Operating commercial air carriers who intend to commence service to Canada will need to:\n- Ensure that they obtain the proper licenses and certifications required for flying to Canada before they commence inbound and/or outbound operations. For further information, carriers should contact the Canadian Transportation Agency ( CTA ) and Transport Canada ( TC ).\n- Contact the CBSA at least six months before commencing flights in order to establish and test their arrangement for the provision of the prescribed information. New commercial air carriers are required to provide the prescribed information on their first arrival; no exception or phase-in period exists. Failure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty.\nNotice to travellers\n61. The CBSA encourages commercial air carriers to inform their clients and personnel about the provision of prescribed information to the CBSA and about the CBSA's programs. Legislation in place in other jurisdictions may require commercial air carriers to provide notice to travellers when the commercial air carrier provides information to the CBSA. The CBSA recommends that a notice to travellers contains the following.\nThe CBSA is authorized to collect advance arrival information (under subsection 107.1(1) of the Customs Act and paragraph 148(1)(d) of the IRPA), as well as advance departure information and exit records (section 93 of the Customs Act and section 11 of the EIR). For travellers coming to Canada, these persons may be subject to investigation, and may undergo closer questioning or examination upon arrival. The CBSA also uses the prescribed information to validate, prior to departure, that all incoming air travellers hold a prescribed document to enter Canada or are exempt from that requirement, or are a prescribed person. For departing travellers, the CBSA will use advance exit information only to better identify high-risk persons and goods that depart, or intend to depart, Canada. CBSA entry and exit records may be shared with other government departments for immigration, social benefits or law enforcement purposes. All travellers may request a copy of the prescribed entry and exit information provided about them by making a request in writing to the CBSA. Any traveller who believes that the prescribed information provided about them was incorrect may make a request in writing to the CBSA to have the information corrected. Any traveller may complain in writing to the CBSA if they believe that the CBSA has unfairly refused to provide access to the prescribed information provided about them, has not corrected the prescribed information provided about them, or has otherwise incorrectly handled the prescribed information provided about them. Travellers can obtain more information by consulting Advance Passenger Information / Passenger Name Record Data and Entry and exit information .\n62. The CBSA recommends that any travel notice be incorporated into websites or other documentation in a manner that would ensure that travellers researching or making reservations for flights to or from Canada are aware of the CBSA's API/PNR, IAPI and Air Exit programs.\nReporting for CBSA inspection\n63. The requirement to provide the prescribed information does not relieve commercial air carriers of their presentation and reporting obligations upon arrival in Canada, as per the Presentation of Persons (2003) Regulations . Procedures for access to airports may be found in Memorandum D2-5-1 : Charter Access to Airports .\nPenalty information\n64. Commercial air carriers who fail to comply with the requirement to provide the prescribed information in the prescribed manner and in the prescribed timeframes are subject to administrative monetary penalties under the Customs Act . The penalty is assessed on a per-flight basis.\n65. Non-compliance occurs when a commercial air carrier fails to provide information as stipulated in the PICR or EIR, for persons (passengers and crew) on board a conveyance within the prescribed timeframes.\n66. The CBSA considers that the prescribed information has been provided if the information is complete, accurate, timely and readable (that is, provided in an approved format that can be processed by the CBSA's systems as per the requirements detailed within the CMR).\nNote: For example, a commercial air carrier may be subject to an Administrative Monetary Penalty should components of the prescribed information in the API message be altered for the sole purpose of facilitating a board result for the CBSA immigration result within a board/ no-board message.\n67. Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System describes how the CBSA enforces compliance with the Customs Act and related regulations. The details of the administrative monetary penalties related to the provision of the prescribed information are published in the CBSA's Master Penalty Document .\n68. Commercial air carriers should monitor all messages from the CBSA. Failure to receive an acknowledgment (such as the receipt for an error message) or a board/ no-board message, is indicative of a problem with the data transmission or the quality of the data.\n69. The penalties described within this memorandum are separate from the administration fees which may be levied on commercial air carriers related to the carriage of certain categories of inadmissible foreign nationals to Canada. Administration fees are based on the IRPA and the IRPR and are described in greater detail in the CBSA's Guide for Transporters .",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "Appendix A: Passenger name record information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This section describes each data element collected.\nPassenger Name Record locator code File locator number Booking reference Reservation tracking number Date of reservation The date the reservation (booking) was created with the commercial air carrier, travel agency, and/or travel agent. Dates of intended travel The entire itinerary, including all ticketed, reserved and travelled dates and departure and arrival points for all flight segments related to the passenger. Passenger name Surname, first name, middle name or initial. Other names on PNR Additional passenger names that are affiliated with the main passenger name on the reservation list. For example, if a family makes a reservation, all members should be included on the same Passenger Name Record. All forms of payment information Cash, cheque, government travel request ( GTR ) or a credit card or another ticket including non-revenue payment (for example, frequent flyer points rewards). Billing address Information related to the billing and delivery addresses where this information (for example, invoice) will be sent. The delivery address is the address where any travel documents (for example, itinerary) will be sent. This could include electronic addresses (email). Contact telephone numbers All telephone numbers listed within the PNR. All travel itinerary for specific PNR Alternate routing unknown ( ARNK segments) Segments Airport Code(s) such as connectors – all inbound, outbound and onward connection details, cancelled segments, layover days, flown segments, flight information, flight departure date, board point, arrival port, open segments, original point of embarkation, destination city, itinerary cities and place of ticket purchase, non-air segments Layout data such as duration and location Frequent flyer information All frequent flyer information collected (for example, frequent flyer number). Travel agency Travel agency IATA number. Agent pseudo city codes as defined by the corresponding reservation system. This code uniquely identifies the agency within the reservation system. Pseudo city is a simulated code to identify or map an airport to a city. Travel agent Name and contact details. Split/divided PNR information Should be considered the same as regular PNR, except there would be more historical data covering all the previous related PNRs. Ticketing information Exchange ticket Conjunction ticket Re-issued ticket E-ticket information Open ended ticket One-way ticket Special traveling considerations such as employee pass, buddy pass and parental passes Date of ticket issue/purchase, selling class of travel, issue city, ticket number, ticket issue city, Automated Fare Quote ( ATFQ ) fields Ticket number The unique combination of number or letter assigned to each individual ticket. Automatically generated when a new ticket is created. Seat number The seat number or location, or a cabin number or location, assigned to the passenger by the carrier at check-in or upon boarding the conveyance (booked and flown). Date of ticket issuance PNR creation date Booking date Reservation date Departure date Arrival date PNR first travel date PNR last modification date First intended travel date Date of first arrival No show information Industry term referring to a traveller who made a reservation but did not check-in . Go show information Passengers who do not make a reservation and can be accommodated on the flight. Bag tag numbers (baggage information) Number of bags Bag tag number(s) Bag weight(s) All pooled baggage information, head of pool, number of bags in pool, bag carrier code, bag status Bag destination/ off-load point Seat information Class of service Seat assignment Seating preference One-way tickets Ticket purchased is one-way only. Any collected Advance Passenger Information Passenger name (surname, first name, middle name or initial) Date of birth Gender Citizenship All travel document: type(s) number(s) (for example, passport or visa number) countries of issuance Standby Passenger status, for example, waiting for seat availability Departure Control System ( DCS ). Check-in information Check-in : security number agent identification time status order Boarding: number indicator Confirmation status",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "Appendix B: Crew or passenger for data provision purposes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Employed position on flight considered \"Crew\" as per IRPR\n- Pilot\n- Pilot in training (not fully licensed)\n- Flight Attendant\n- Medical Staff (attending to a patient)\n- Dead-head Pilot\nEmployed position on flight considered \"Passenger\" as per IRPR\n- In-flight Mechanic\n- In-flight Security Officer\n- Loadmaster / Cargo Handler / Ground Engineer\n- Veterinarian (attending to live cargo)\n- Security / Cargo Escort\nNote: A person is listed as crew if they are working on the current flight or are travelling to join and work on another flight (even if it's for a different commercial air carrier).",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-11-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-11",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nLegislative and regulatory references\n- Customs Act\n- Passenger Information (Customs) Regulations\n- Presentation of Persons (2003) Regulations\n- Immigration and Refugee Protection Act\n- Immigration and Refugee Protection Regulations\n- Exit Information Regulations\nOther references\n- Memorandum D2-5-1 : Charter Access to Airports\n- Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Guide for Transporters\n- CBSA Standard Operating Procedures for Commercial Air Carriers (available upon request)\n- CBSA Carrier Messaging Requirements document (available upon request)\nSuperseded memorandum\nD2-5-11 dated December 20, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch",
+    "history": "",
+    "last_amended": "2025-04-14",
+    "current_to": "2025-04-14",
+    "citation": "Memorandum D2-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-12-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-12",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-06-25",
+    "current_to": "2025-06-25",
+    "citation": "Memorandum D2-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-12-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-12",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to amend the definition of AOE/15 and include definitions for charter services, scheduled flights, unscheduled flights, and medical evacuation flights (MEDEVAC).",
+    "history": "",
+    "last_amended": "2025-06-25",
+    "current_to": "2025-06-25",
+    "citation": "Memorandum D2-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-12-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-12",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purposes of this memorandum, the following definitions apply:\nAirport of entry (AOE) : an authorized airport of entry for clearance of all classes of aircraft (travellers and cargo).\nAOE /15 : an airport used solely for clearing persons arriving by general aviation aircraft (private or company) where the flights are unscheduled and the number of non-paying travellers on each flight does not exceed 15 (including the crew). Operators of these flights must obtain CBSA approval by contacting the CBSA 's Telephone Reporting Center to enter or return to Canada, and they must land at an approved AOE during CBSA hours of business.\nBoat operator/master: the person in charge of a marine pleasure craft, who is responsible for presenting him/herself, the crew, and passengers and reporting their goods.\nCANPASS only airport (AOE/CAN) : Authorized CBSA airport of entry solely for those individuals and aircraft enrolled as participants in the CANPASS Private Aircraft or CANPASS Corporate Aircraft programs.\nCharter service: the transportation of passengers by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, reserves and pays for a block of seats of an aircraft for the person’s use.\nFixed base operator (FBO): an authorized provider of services to general aviation aircraft, business aviation and operators at sites located at or adjacent to an airport. FBOs fall under the designation of the nearest airport of entry and are listed in the Telephone Reporting Centre System as an alternate reporting site.\nGeneral aviation: a private or company-owned or leased aircraft, which do not carry passengers who have paid for passage or goods for remuneration.\nBusiness aviation: aircraft that are used for purposes related to the business affairs of a person or entity, where no person on board has paid for passage, and does not include private passages, personal trips and flights carrying family members or friends.\nNEXUS marine site (NEXUS/Marine): an authorized marine port of entry for members of the joint Canada/U.S. NEXUS program only.\nNon-commercial passenger conveyance: a conveyance, other than marine vessel, aircraft and train, that does not carry passengers who have paid for passage.\nPrivate Boat: a marine pleasure craft that is used exclusively for pleasure and that does not carry passengers who have paid for passage or goods for remuneration.\nSnowmobile: a motorized vehicle designed exclusively for winter travel and recreation on snow. For the purposes of telephone reporting, limited to travellers for private and pleasure use and not commercial means.\nScheduled flight: a flight conducted under a published statement of frequency and time of departure and arrival and operated by a commercial air service that directly or indirectly sells some or all of its seats to the public on a price per seat basis.\nUnscheduled flight: a flight which is not a private or corporate aircraft and does not operate as a scheduled flight; however, directly or indirectly sells some or all of its seats to the public on a price per seat basis.\nTelephone reporting: an alternative reporting method that enables individuals to meet the legislative requirements for \"presentation of persons to a Canada Border Services Agency (CBSA) office on arrival in Canada,\" as identified in the section 11 of the Customs Act and section 18 of the Immigration and Refugee Protection Act (IRPA). Also, to meet the legislative requirement for the declaration of goods, as identified in section 12 of the Customs Act .\nTelephone reporting site/land (TRS/L) : an authorized port of entry for persons arriving in Canada aboard a non-commercial passenger conveyance other than a marine vessel, aircraft or train at which persons onboard must report by telephone, unless directed otherwise by an officer.\nTelephone reporting site/marine (TRS/M) : a marine port of entry at which private pleasure craft operators must report by telephone, unless directed otherwise by an officer.\nMEDEVAC (medical evacuation flight): a flight, including air ambulance, that is carried out for the purpose of facilitating medical assistance and on which one or more of the following persons or things is transported:\n- medical personnel\n- ill or injured persons\n- human blood products or organs\n- medical supplies",
+    "history": "",
+    "last_amended": "2025-06-25",
+    "current_to": "2025-06-25",
+    "citation": "Memorandum D2-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-12-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-12",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2. Telephone reporting for general aviation and private boats resulted from the Canada-United States Accord on Our Shared Border . The accord is designed to promote trade, tourism, and travel, as well as to enhance border security between the two countries. Telephone reporting was expanded by the CBSA to include travellers entering Canada at designated sites by way of other non-commercial conveyances with the creation of the TRS/L site designation in 2022.\nTelephone Reporting Program\n3. Telephone reporting is a voluntary compliance program which benefits both the traveller and the Agency. The Telephone Reporting Program was developed to facilitate traveller reporting and to ensure consistent service delivery in the clearance of persons and goods. A traveller must report by telephone if choosing to report from a designated telephone reporting site, unless directed otherwise by an officer.\n4. Commercial conveyances and aircraft, or those that charge passengers a fee for passage or transport goods for remuneration, are not allowed to utilize this reporting method.\n5. Telephone reporting is permitted for:\n- private boats carrying 29 passengers or less, including the crew\n- private boats entering Canada by water for storage or repair\n- privately owned vessels with crew\n- private or corporate aircraft carrying 15 passengers or less, including the crew\n- empty cargo flights\n- MEDEVAC flights\n- business aviation aircraft carrying 39 passengers or less, including the crew, originating from the U.S. and arriving at these eight airports: Vancouver International Airport Calgary International Airport Edmonton International Airport Winnipeg James Armstrong Richardson International Airport Lester B. Pearson International Airport (Toronto) Macdonald-Cartier International Airport (Ottawa) Pierre Elliot Trudeau International Airport (Montréal) Halifax Stanfield International Airport\n- travellers entering by snowmobile or other non-commercial conveyance reporting from a designated TRS/L site\n6. Telephone reporting is not permitted for:\n- vessels carrying commercial cargo\n- vessels carrying passengers for remuneration\n- cargo vessels\n- chartered vessels, including fishing charters\n- commercial fishing boats\n- cruise ships (all categories)\n- ferries\n- tugs and barges\n- tour boats\n- regularly scheduled airline flights\n- private boats carrying more than 29 passengers, including the crew\n- military flights\n- aircraft carrying commercial cargo other than commercial goods carried by passengers on board\n- aircraft carrying more than 15 passengers, including the crew\n- commercial or chartered snowmobiles, or other commercial passenger conveyances\n- paid guided snowmobile or other commercial passenger conveyance tours for any purpose\n7. Business aviation is understood to include aircraft that are used for purposes related to the business affairs of a person or entity and do not include private passages, personal trips and flights carrying family members or friends.\n8. In addition to arriving at one of the eight (8) airports listed above in 5(g), to be eligible for the increased passenger limit from 15 to 39, business flights reporting to the CBSA through the Telephone Reporting Centre (TRC), must have originated in the United States (U.S.). Flights originating outside of the U.S. will not be eligible unless they arrive in Canada via the U.S. and have been cleared by the U.S. Customs and Border Protection prior to their arrival in Canada.\n9. Business flights that carry CANPASS Corporate Aircraft members will be cleared as general aviation passages (as described in paragraphs 10 through 15) if they utilize the increased passenger provision (39 passengers or less). In order to avail themselves of the CANPASS Corporate Aircraft program privileges, flights must not carry more than 15 passengers and crew including, if applicable, up to four persons who are temporarily authorized to travel on a corporate aircraft for a business-related need of the company, and must arrive from the U.S.\nTelephone Reporting for General Aviation\n10. The pilot is required to provide advance notification of arrival and information about all travellers and goods on board the aircraft to the TRC by calling 1-888-226-7277 a minimum two (2) hours, but no more than 48 hours, before arrival into Canada. If the 1-888 service is not available, the pilot must call the direct business number of the TRC ; however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073 .\n11. The pilot must advise the TRC of the estimated time of arrival (ETA), the aircraft license/registration number and the flight's destination and landing site in Canada (must be an AOE or an FBO ). Also, the pilot must provide the following information for each traveller:\n- full name, date of birth, citizenship, travel document, travel document number and residency for all persons on board (including crew)\n- purpose of trip and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- all goods being imported, including food, plants, animals and related products; including firearms, firearm parts, ammunition, and weapons\n- all currency and monetary instruments totaling CAN$10 000 or more\n- all repairs or modifications made to goods (including the aircraft) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the aircraft Note: The pilot must advise the TRC of any updates to the original ETA , destination or changes to traveller information before arriving in Canada.\n12. All travellers aboard must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the traveller as proof of payment.\n13. Immediately upon landing in Canada, the pilot must make a second phone call to the TRC at 1-888-226-7277 to report the arrival of the aircraft and receive further instructions. The pilot and all travellers aboard must not leave the aircraft until advised to do so. As proof of report, the pilot will receive a report number either from the TRC or an on-site CBSA officer.\n14. General aviation aircraft must land at an approved AOE during the CBSA 's normal hours of business unless alternate arrangements have been made directly with the local CBSA office . If service is provided outside of normal CBSA hours of business, it is subject to cost-recovery charges.\n15. If, due to weather conditions or other emergency circumstances, the aircraft has to land at a place not designated for CBSA reporting, the pilot must call the TRC at 1-888-226-7277 , the nearest CBSA office or a Royal Canadian Mounted Police (RCMP) office immediately upon landing in Canada. Depending on the circumstances, the flight may be cleared by telephone, the pilot and travellers may be requested to await the arrival of a CBSA officer, or the pilot may be requested to fly the travellers to the nearest AOE at the first opportunity.\nTelephone Reporting for Members of CANPASS Private Aircraft Program\n16. CANPASS Private Aircraft authorization holders must follow the same reporting procedures as outlined in paragraphs 10, 11, 12 and 15 but the aircraft can land at an AOE any time the airport is open, regardless of the hours of business of the local CBSA office . In addition, authorization holders may choose to use one of the designated AOE/CAN landing sites. CANPASS authorization holders will receive the TRC report number at the time of the initial call to the TRC and are not required to make a second phone call to the TRC after landing in Canada. However, they must wait at the reported AOE until their stated ETA has passed.\n17. The CBSA services outlined above apply only when all persons aboard the aircraft are members of the CANPASS Private Aircraft program and arriving from the U.S . The pilot must provide CANPASS Private Aircraft membership numbers for all persons on board the aircraft. If a non-authorized person is present aboard the aircraft, procedures for processing of general aviation outlined in paragraphs 10 to 15 will apply.\nTelephone Reporting for Members of CANPASS Corporate Aircraft Program\n18. CANPASS Corporate Aircraft flights are processed in the same manner as outlined in paragraphs 10, 11, 12 and 15 but the aircraft can land at an AOE any time the airport is open, regardless of the hours of business of the local CBSA office , as long as arriving from the U.S . In addition, authorization holders may choose to use one of the designated AOE / CAN landing sites. CANPASS authorization holders will receive the TRC report number at the time of the initial call to the TRC and are not required to make a second phone call to the TRC after landing in Canada. However, they must wait at the reported AOE until their stated ETA has passed.\n19. CANPASS Corporate Aircraft authorization holders can transport up to four persons who do not have an authorization but are travelling on a corporate aircraft for a business-related need of the company. There must be at least one CANPASS Corporate Aircraft authorization holder among the passengers and those who are not authorized must be Canadian or United States citizens, or permanent residents of Canada or the United States who meet the normal requirements for entry into Canada and would otherwise be eligible for CANPASS membership.\n20. The pilot must provide the CANPASS Corporate Aircraft membership number of the company, and for all individual CANPASS Corporate Aircraft members on board the aircraft. If there are more than four non-authorized persons aboard, the CANPASS Corporate Aircraft authorization cannot be used and procedures for processing of general aviation outlined in paragraphs 10 to 15 will apply.\nPilot's Obligations\n21. It is the pilot's obligation to ensure the aircraft lands at an AOE designated for telephone reporting.\n22. If the ETA, point of arrival, or any other information changes, the pilot must provide the updated information to the TRC prior to arrival.\n23. The pilot is also obligated to ensure that all persons on board the aircraft are in possession of all travel documents required by legislation, i.e. passports, visas or other to enter and remain in Canada.\n24. The pilot must ensure that no persons leave the aircraft until CBSA approval is obtained either by phone or in person.\n25. The pilot is liable for removal of inadmissible passengers and any associated administrative and medical expenses and fees.\n26. For foreign-owned private and corporate aircraft, the pilot must be familiar with the CBSA's regulations on movements of foreign-owned private and corporate aircraft in Canada temporarily imported by non-residents of Canada. Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents , describes, in paragraph 43, 44, 45 and 46, the restrictions applicable to the operation of foreign-owned aircraft while operating within Canada.\nVerification of Travellers and Conveyances\n27. All general aviation passages into Canada, including those using the CANPASS Private or Corporate Aircraft Program, may be subject to verification by the CBSA. Requests for verification may be generated by the ZEUS - Telephone Reporting system or initiated by a CBSA officer.\nMEDEVAC Flights – Emergency and Non-emergency\n28. Non-emergency MEDEVAC flights, including air ambulances, are subject to standard general aviation requirements as outlined in paragraphs 10 through 15. Non-emergency MEDEVAC flights include transport of a patient from a foreign hospital back to Canada after medical treatment has been received and transport of a patient to a Canadian hospital for non- emergency procedure/treatment.\n29. These specific non-emergency MEDEVAC flights are required to enter Canada via an AOE or AOE/15 within its hours of operations.\n30. As general aviation, all arrangements for CBSA clearance must be done through the CBSA TRC ( 1-888-226-7277 ) at least two (2) hours prior to landing.\n31. Emergency MEDEVAC flights include transport of a patient where the patient's life is in imminent danger and medical intervention is urgently required. In such cases, the two (2) hours minimum advance notification and the requirement to land at a designated AOE are waived. To ensure that urgent medical care is provided to the patient, the aircraft may land at a site as close to the hospital as required, e.g., the hospital helicopter pad.\n32. For emergency MEDEVAC flights, the pilot will note the following:\n- (a) contact the TRC as soon as flight particulars are available to provide minimal information such as: destination, airplane registration number, number of passenger and names of passengers, if available\n- (b) call the TRC at the first opportunity after the aircraft has landed to provide the CBSA with the remaining information and follow any instructions given by the officer\nSpecial Clearance Procedures\n33. On occasion, private aircraft carry foreign heads of state, royalty, ministers, or foreign dignitaries who are entitled to a courtesy clearance . Special clearance procedures are arranged for and authorized in advance of the flight by the Department of Global Affairs Canada and the CBSA International Events section at the CBSA Headquarters in Ottawa and coordinated through the applicable airport. Where travellers scheduled for special clearance are arriving by a private aircraft, the International Events section will notify the TRC in advance once all arrangements for the special clearance of the aircraft have already been made. Special clearances are not handled by the TRC , and in the event the pilot calls the TRC , he or she will be advised that arrangements have already been made for the clearance of the aircraft directly at the AOE . Point of contact: NCCP / PNAC (CBSA/ASFC) CBSA.NCCP-PNAC.ASFC@cbsa-asfc.gc.ca\nCBSA Services at Fixed Base Operators\n34. FBOs are the primary providers of services to general aviation aircraft, business aviation aircraft and operators at sites located at or adjacent to an airport. An FBO may be a private enterprise, municipality or city operated. FBO businesses traditionally offer aircraft refuelling, aircraft parking and tie-down, and access to basic comforts such as restrooms and telephones. Auxiliary services such as car rental, pilot/crew rest lounges, in-flight catering, and hotel reservation/concierge services for both crew and passengers may also be available.\n35. The following types of flights permitted to land at an FBO free of charge during the operating hours of the CBSA are those that are:\n- empty of cargo\n- not permitted to proceed to the main terminal for health, safety, or security reasons or due to an emergency\n- general aviation (AOE/15), private, or corporate aircraft carrying 15 passengers or less, including the crew\n- CANPASS Private Aircraft or CANPASS Corporate Aircraft flights\n- military flights\n- business aviation aircraft carrying 39 passengers or less, including the crew only if they arrive at Canada’s eight major airports\n36. The following types of flights permitted to report at an FBO free of charge outside the operating hours of the CBSA but during the operating hours of the airport, are those that are:\n- not permitted to proceed to the main terminal for health, safety, or security reasons or due to an emergency\n- CANPASS Private Aircraft or CANPASS Corporate Aircraft flights and\n- military flights\n37. The CBSA may also provide clearance services at FBOs for flights that are able to arrive at the main terminal but, choose to use an FBO (example, celebrities/sports teams, etc.). Requests of this nature could be accommodated on a cost-recovery basis provided that sufficient CBSA resources are available to provide service. All requests should be submitted to the local CBSA office for consideration.\nNote: Regularly scheduled Commercial passenger flights are not permitted to land at an FBO.\nNew or Expanded Border Clearance Services at Canada Airport’s Fixed Base Operators.\n38. FBOs fall under the designation of the nearest airport of entry and are listed as an alternate reporting site.\n39. The FBO must first obtain the approval from the local airport authority or operator and from the local CBSA office to determine whether they may be eligible for new or expanded border clearance services. The local CBSA office will consider the following when assessing requests for service at an FBO :\n- whether or not the FBO has previously been approved for clearance services by the CBSA and whether or not there were any issues (health and safety, security, compliance, etc.)\n- the type, approximate passenger load and frequency of flights arriving at the FBO\n- proximity and access to the main terminal\n- CBSA resource availability\n- whether service can be provided free of charge or under cost recovery and\n- whether or not the facility meets CBSA standards 24-hour access to a telephone 24-hour unfettered access to the building an indoor area available for examinations in inclement weather a reporting spot identified and marked off on the ramp and an area reserved for CBSA use while BSOs are clearing the flight\n40. All inquiries concerning CBSA requirements for the operation at Fixed Based Operators should be directed to:\nTraveller Operations Division Border Operations Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca\nTelephone Reporting for Private Boats (Pleasure Craft)\n41. Upon arrival at an authorized TRS/M , the boat operator/master must immediately call the TRC at 1-888-226-7277 to report the vessel's arrival to the CBSA. The boat operator/master is the only person permitted to exit the vessel for the purpose of reporting to the CBSA. Passengers aboard the vessel are not allowed to disembark until authorized by the TRC or a CBSA verification officer on site. The boat operator/master may use their own telecommunication device or may utilize the telephone provided by the TRS/M marina/site operator to call the TRC. This may consist of a cellular telephone or any other telecommunication device.\n42. The boat operator/master must provide the following information on behalf of all persons on board:\n- vessel license or registration number and name (if applicable)\n- name of the CBSA designated telephone reporting site\n- full name, date of birth, citizenship, travel document, travel document number, and residency of all persons on board\n- destination, purpose of trip, and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- goods being imported by all persons on board, including food, plants, animals and related products, firearms, firearm parts, ammunition, and weapons\n- all currency and/or monetary instruments totalling CAN$10,000 or more\n- all repairs or modifications made to goods (including the boat) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the boat\n43. If the 1-888 toll-free service is not available, the boat operator/master must call the direct business number of the TRC however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073.\n44. All persons on board must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the person as proof of payment.\n45. The boat operator/master is responsible for ensuring that all persons being transported into Canada on board the private boat are in possession of all travel documents required by the legislation, i.e. passports, visas, or other.\n46. The boat with all the persons on board shall remain at the point of arrival until otherwise notified by the TRC or a CBSA verification officer. The boat operator/master must present the conveyance, and all goods and persons, for examination if requested by a CBSA officer.\n47. As proof of report, the boat operator/master will receive a report number from the TRC. The boat operator/master shall display the report number on the dockside of the boat, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n48. All private boats must dock at an approved TRS/M during its normal business hours, unless alternate arrangements have been made with the local CBSA office .\n49. If, due to weather conditions or other emergency circumstances, the boat must dock at a site that is not designated for telephone reporting, the boat operator/master must call the TRC at 1-888-226-7277 . Depending on the circumstances, the boat may be cleared by telephone, instructed to wait for a CBSA officer or asked to report to the nearest CBSA or RCMP site at the first opportunity.\nTelephone Reporting in the Marine Mode for Members of the NEXUS Program\n50. NEXUS program participants may arrive by water at any TRS/M . They may also choose to use one of the NEXUS/Marine sites that are solely for the use of NEXUS program participants. Program participants must dock at an approved TRS/M or NEXUS/Marine site during the normal business hours of the reporting sites unless alternate arrangements have been made with the local CBSA office .\n51. To receive NEXUS program expedited services, the boat operator/master must call the TRC at 1-866-99-NEXUS ( 1-866-996-3987 ) at least 30 minutes, but not more than four (4) hours , before the estimated time of arrival (ETA) in Canada, and provide the information outlined in paragraph 42 of this memorandum for him/herself and all passengers on board. In addition, the boat operator/master is required to provide:\n- ETA\n- name of the planned initial docking site in Canada (must be either a TRS/M or NEXUS/Marine site) and\n- NEXUS program membership number for everyone on board\n52. The boat operator/master shall contact the TRC again prior to the arrival if the ETA changes by more than thirty (30) minutes or there are any changes to the list of passengers, their declarations or the point of arrival. If the toll-free service is unavailable, the boat operator/master must contact the TRC at 905-679-2073.\n53. As proof of report, the TRC will give the boat operator/master a report number. The boat operator/master shall display the report number on dockside of the boat, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n54. If a CBSA officer is not waiting to meet the boat when it arrives at the reported docking site at the reported ETA or actual time of arrival (whichever is later), the boat may then proceed to the final Canadian destination. If requested by an on-site CBSA officer, the boat operator/master shall present the conveyance, along with all goods and persons for examination.\n55. The expedited border clearance services outlined above apply only when all persons on board the boat are NEXUS program participants. If a non-participant is on board, the reporting procedures for private boats outlined in paragraphs 41 to 49 of this memorandum must be followed.\n56. If, due to weather conditions or other emergency circumstances, the boat must dock at a site that is not designated for telephone reporting, the boat operator/master must call the TRC at 1-866-99-NEXUS. Depending on the circumstances, the boat may be cleared by telephone, instructed to wait for a CBSA officer or asked to report to the nearest CBSA or RCMP site at the first opportunity.\nBoat Operator/Master's Obligation\n57. It is the boat operator/master’s obligation to ensure the boat dock at an approved TRS/M, or NEXUS/Marine site during its normal business hours unless alternate arrangements have been made with the local CBSA office .\n58. The boat operator/master is also obligated to ensure that all persons on board the private boat are in possession of all travel documents required by legislation, i.e. passports, visas or other to enter and remain in Canada.\n59. The boat operator/master must ensure that no persons leave the boat until CBSA approval is obtained either by phone or in person. Only the boat operator/master may leave the vessel solely for the purposes of contacting the TRC for clearance.\n60. The boat operator/master is liable for removal of inadmissible passengers and any associated administrative and medical expenses and fees.\nTelephone Reporting for Snowmobiles and other Land Non-Commercial Conveyances\n61. Upon arrival at an authorized TRS/L , the operator must immediately report the conveyance arrival to the CBSA . Depending on the site, the traveller will either call the TRC at 1-888-226-7277 or the telephone number for the responsible CBSA office number provided on the sign The operator is the only person permitted to exit the conveyance for the purpose of reporting to the CBSA . Passengers aboard the conveyance are not allowed to disembark until authorized by the TRC or a CBSA verification officer on site. The operator may use their own telecommunication device or utilize the telephone provided by the TRS/L site operator to call the TRC or responding CBSA site if the site is equipped. This may consist of a cellular telephone or any other telecommunication device.\n62. The conveyance operator must provide the following information on behalf of all persons on board:\n- license plate or registration number of conveyance\n- name of the CBSA designated telephone reporting site\n- full name, date of birth, citizenship, travel document, travel document number, and residency of all persons on board\n- destination, purpose of trip, and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- goods being imported by all persons on board, including food, plants, animals and related products, firearms, firearm parts, ammunition and weapons\n- all currency and/or monetary instruments totalling CAN$10,000 or more\n- all repairs or modifications made to goods (including the boat) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the conveyance\n63. If the 1-888 toll-free service is not available, the conveyance operator must call the direct business number of the TRC however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073 .\n64. All persons on board must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the person as proof of payment.\n65. The conveyance operator is responsible for ensuring that all persons being transported into Canada on board the conveyance are in possession of all travel documents required by the legislation, i.e. passports, visas, or other.\n66. The conveyance with all the persons on board shall remain at the point of arrival until otherwise notified by the TRC or a CBSA verification officer. The conveyance operator must present the conveyance, and all goods and persons, for examination if requested by a CBSA officer.\n67. As proof of report, the operator will receive a report number either from the TRC or an on-site CBSA officer. The conveyance operator shall record and, if possible, display the report number on the lower windshield of the conveyance, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n68. All non-commercial conveyance operators must arrive at an approved TRS/L during its normal business hours, unless alternate arrangements have been made with the local CBSA office .\n69. If, due to weather conditions or other emergency circumstances, the conveyance has arrived at a place not designated for CBSA reporting, the operator must call the TRC at 1-888-226-7277 , the nearest CBSA office or a Royal Canadian Mounted Police (RCMP) office immediately upon entering Canada. Depending on the circumstances, the conveyance may be cleared by telephone, the operator and travellers may be requested to await the arrival of a CBSA officer, or the operator may be requested to transports the travellers to the nearest TRS/L at the first opportunity.\n70. Use of a Telephone Reporting Site/Land (TRS/L) for those seeking clearance through the TRC are limited to travellers seeking entry by snowmobile or other non-commercial passenger conveyances.\n71. In some areas, snowmobilers entering Canada may report from a marina that is accessible by ice or road in the winter months. These sites must be designated as a Telephone Reporting Site/Land (TRS/L) site to permit snowmobilers to seek telephone clearance. NEXUS program is not applicable for travellers seeking entry at TRS/L sites.\nNon-Commercial Conveyance Operators Obligation\n72. It is the operators’ obligation to ensure the conveyance reports from an approved TRS/L site during its normal business hours unless alternate arrangements have been made with the local CBSA office .\nVerification of Travellers and Conveyances\n73. All travellers reporting by telephone, including those using the NEXUS program, may be subject to verification by the CBSA . Requests for verification may be generated by the ZEUS - Telephone Reporting system or initiated by a CBSA officer.\nRequirements for Telephone Reporting Site/Marine\n74. Marinas interested in obtaining a CBSA designation as a Telephone Reporting Site/Marine (TRS/M) must present the local CBSA office with a business case. The request shall encompass the following information:\n- levels of service being requested TRS/M - a marine port of entry at which private boat operators may report by telephone NEXUS - an authorized port of entry for members of the joint Canada/ U.S. NEXUS Program only\n- location where service is being requested\n- contact information (full address, e-mail (if available) and telephone number(s)) of requestor\n- rationale for the request\n- anticipated days and hours of operation\n- anticipated annual/seasonal volumes and\n- any other additional information that supports the request\n75. For a marina to become a designated CBSA TRS/M and to maintain its designation, the following requirements and conditions must be met (exceptions may apply):\n- provision of a functional and easily accessible telephone, which can include a cellular telephone/telecommunication solution\n- clear signage identifying the marina as a CBSA TRS/M (provided and paid for by the CBSA ).\n- signage specifications are influenced by the size and space availability at the site and are as follows: clearly visible TRC number in close proximity to the phone cross-Border Currency Reporting sign (post or surface mounted) firearms sign (post or surface mounted) and “You must stop and report sign”\n- provision of a clear sign listing hours of service (provided and paid for by the owner/operator) if the marina has limited hours of service\n- provision of unrestricted marina access to the CBSA verification teams to conduct monitoring and verification functions\n- provision of sufficient lighting and secure docks that ensure the safety of officers and boaters and\n- provision of a private room/area for the purpose of examinations if requested by an officer\n76. The owner/operator must agree to the above requirements in order to obtain and maintain the marina’s designation status or surrender the designation if those standards are not met. If any of the above requirements are no longer met or if there is a change in ownership, the marina owner/operator must immediately advise the CBSA of the change.\n77. In determining the feasibility of granting the request of service, the local CBSA may conduct the following assessments:\n- risk assessment – identifies potential risks that may arise should the change in the requested level of service be implemented\n- financial assessment – uses a Treasury Board approved costing methodology to determine the full costs and financial implications for implementing a service change\n- human resources assessment – examines the human resources impacts associated with implementing a new initiative or a change in service\n- facilities/security assessment – explores all operational and functional aspects of facilities redevelopment for new or enhanced facilities\n- information technology assessment – identifies any new technological requirements resulting from the new or enhanced level of service\n- public environment assessment – examines the impact the change will have on the local community\n- program impact assessment – examines the impact the proposed service delivery change may have on existing programs, services and new initiatives\n78. Local CBSA will work with the Traveller Operations Division in Headquarters to initiate an official Core Service Request (CSR). The CSR process was developed to assist the CBSA in identifying and defining factors considered when approving requests for service. This process is a responsive approach to assessing and approving CSRs in a consistent manner, while taking into account regional operation requirements.\n79. All inquiries concerning CBSA requirements for operating a telephone reporting site/marine should be directed to:\nTraveller Operations Division Border Operations Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca\nRequirements for Telephone Reporting Site/Land\n80. Marinas or any other business that is interested in obtaining a CBSA designation as a Telephone Reporting Site/Land (TRS/L) for snowmobilers or other non-commercial passenger conveyances must present the local CBSA office with a business case. The request shall encompass the following information:\n- levels of service being requested: Telephone Reporting Site/Land - An authorized port of entry for persons arriving in Canada aboard a non-commercial passenger conveyance other than a marine vessel, aircraft or train at which persons onboard may report by telephone\n- location where service is being requested\n- contact information (full address, e-mail (if available) and telephone number(s)) of requestor\n- rationale for the request\n- anticipated days, months and hours of operation\n- anticipated annual/seasonal volumes and\n- any other additional information that supports the request\n81. For a marina or other business to become a designated CBSA TRS/L and to maintain its designation, the following requirements and conditions must be met (exceptions may apply, depending on regional requirements):\n- provision of a functional and easily accessible telephone, which can include a cellular telephone/telecommunication solution\n- clear signage identifying the marina or site as a CBSA TRS/L (provided and paid for by the CBSA ) Note: signage specifications are influenced by the size and space availability at the site and are as follows: clearly visible TRC number or the number for the CBSA office that will be processing the calls in close proximity to the phone cross-Border Currency Reporting sign (post or surface mounted) firearms sign (post or surface mounted) “You must stop and report sign”\n- provision of a clear sign listing hours of service (provided and paid for by the owner/operator) if the marina or business has limited hours of service\n- provision of unrestricted marina or business site access to the CBSA verification teams to conduct monitoring and verification functions\n- provision of sufficient lighting, secure docks or site (such as adequate snow clearance) that ensure the safety of officers, snowmobilers, and non-commercial passenger conveyances and\n- provision of a private room/area for the purpose of examinations if requested by an officer\n82. The owner/operator must agree to the above requirements in order to obtain and maintain the marina’s or business site designation status or surrender the designation if those standards are not met. If any of the above requirements are no longer met or if there is a change in ownership, the marina or site owner/operator must immediately advise the CBSA of the change.\n83. All requests for CBSA core services undergo a full environmental assessment which includes analyzing the impact on CBSA regional and national resources, operational impacts, infrastructure facilities requirements, and alignment with CBSA and Government of Canada priorities.\n84. Local CBSA will work with the Traveller Operational Service Delivery Division in Headquarters to initiate an official Core Service Request (CSR). The CSR process was developed to assist the CBSA in identifying and defining factors considered when approving requests for service. This process is a responsive approach to assessing and approving CSRs in a fair, consistent manner, while taking into account regional operation requirements.",
+    "history": "",
+    "last_amended": "2025-06-25",
+    "current_to": "2025-06-25",
+    "citation": "Memorandum D2-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-12-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-12",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable Legislation\n- Immigration and Refugee Protection Act\n- Customs Act\n- Presentation of Persons (2003) Regulations\n- Reporting of Imported Goods Regulations\n- Immigration and Refugee Protection Regulations\nSuperseded memoranda D\nD2-5-12 dated May 13, 2025\nIssuing Office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch",
+    "history": "",
+    "last_amended": "2025-06-25",
+    "current_to": "2025-06-25",
+    "citation": "Memorandum D2-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-13",
+    "marginal_note": "Legislation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act",
+    "history": "",
+    "last_amended": "2026-04-02",
+    "current_to": "2026-04-02",
+    "citation": "Memorandum D2-5-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-13-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-13",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. A Canadian Airport Authority can operate the ITD Process if it has a written arrangement with the CBSA – the arrangement sets out service level, resource requirements and operational responsibilities.\n2. Any air carrier may offer its passengers the ITD Process at a participating airport if the air carrier provides the domestic connecting flight as a direct service or in partnership with another air carrier.\n3. Travellers using the ITD Process must be travelling to another domestic location after the first point of arrival from an international point of origin on one continuous voyage and not possess a firearm or live animal (unless a service animal).\n4. Airport Authorities are reminded that there are Transport Canada requirements related to the security screening of ITD travellers who may benefit from Transport Canada’s One Stop Security initiative at airports authorized to support this initiative.\nDesign requirements\n5. The CBSA may enter into an arrangement with an Airport Authority for the ITD Process if the Airport Authority:\n- has an information system to manage travellers using the ITD Process and must provide the CBSA with traveller information and their checked baggage;\n- in accordance with the CBSA’s specifications, has a secure baggage inspection area (SBIA) and waiting area for travellers using the ITD Process. An SBIA and waiting area are not required if the Airport Authority restricts flights to only those that are recognized by Transport Canada’s One Stop Security initiative;\n- ensures that when required by the CBSA the baggage of travellers using the ITD Process is delivered to the CBSA baggage hall, customs secondary or secure baggage inspection area;\n- ensures the proper flow of travellers using the ITD Process through to exit or other areas in the CBSA hall, including CBSA secondary or the ITD Process passenger waiting area; and\n- has a closed circuit television system that allows the CBSA to remotely monitor the ITD Process.\nOperational requirements\n6. An arrangement between the CBSA and an Airport Authority must reflect the design and operational constraints of the airport.\n7. The Airport Authority and any air carrier must ensure that the ITD Process is operated in accordance with the service levels set out in the arrangement between the Airport Authority and the CBSA.\nPenalty information\n8. In situations when it is established that baggage was delivered without CBSA authorization, an assessment against the carrier may be applied.\nAdditional information\n9. All inquiries concerning CBSA requirements for the operation of the ITD Process should be directed to:\nCanada Border Services Agency Policy and Program Development Division Travellers Policy and Programs Directorate E-mail address: tbpd-dpfv@cbsa-asfc.gc.ca\nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.",
+    "history": "",
+    "last_amended": "2026-04-02",
+    "current_to": "2026-04-02",
+    "citation": "Memorandum D2-5-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-13-eng.html"
+  },
+  {
+    "id": "dmemo-D2-5-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-5-13",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Policy and Program Development Division Travellers Policy and Programs Directorate Headquarters file Legislative references Customs Act Sections 11, 12, 13, 19, 31, 99 and 107. Other references Superseded memorandum D D2-5-13 dated April 9, 2019",
+    "history": "",
+    "last_amended": "2026-04-02",
+    "current_to": "2026-04-02",
+    "citation": "Memorandum D2-5-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-13-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-1",
+    "marginal_note": "Legislation",
+    "part": "Residential Status of Travellers Arriving in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff Non-Residents' Temporary Importation of Baggage and Conveyances Regulations",
+    "history": "",
+    "last_amended": "2017-06-22",
+    "current_to": "2017-06-22",
+    "citation": "Memorandum D2-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Residential Status of Travellers Arriving in Canada",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum outlines the residential status of travelers arriving in Canada for customs purposes.\n2. Every person arriving in Canada has, for customs purposes, a residential status which determines the tariff classification under which goods imported by that person must be accounted for. For this purpose, travellers fall into two basic groups:\n- (a) residents of Canada; and\n- (b) non-residents of Canada.\n2. A traveller's residential status for border services purposes is based on where a person lives, that is, where persons make their home and ordinarily reside. In most countries, being a resident requires that a person be a citizen of that country, or be permitted by the immigration authorities to live there permanently or for an extended period of time, for other than vacation or leisure purposes. However, being a citizen of another country or being authorized to live in another country does not, in itself, establish that a person is a resident of that country. The final determination must be based on where persons actually make their home and ordinarily reside.\n3. A traveller's residential status for customs purposes is based on where a person lives, that is, where persons make their home and ordinarily reside. In most countries, being a resident requires that a person be a citizen of that country, or be permitted by the immigration authorities to live there permanently or for an extended period of time, other than for vacation or leisure purposes. However, being a citizen of another country or being authorized to live in another country for immigration purposes does not, in itself, establish that a person is a resident of that country for customs purposes. The final determination must be based on where persons actually make their home and ordinarily reside.\nResidents of Canada\n4. Under the provisions of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations , \"resident\" is defined as \"a person who, in the settled routine of that person's life, make his home, resides, and is ordinarily present in Canada.\"\n5. Goods imported by residents of Canada returning from trips abroad may qualify for the benefits of tariff item Nos. 9804.10.00, 9804.20.00, 9804.30.00, and 9804.40.00 as outlined in Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\n6. Residents who leave Canada to spend the winter months or longer periods of time in a warmer climate are generally not permitted by such countries to remain there on a permanent or indefinite basis. Persons in this category are normally admitted only for a specified period of time solely for vacation or leisure purposes and cannot take up employment in that country. At the end of the specified period, these persons must leave, and usually return to Canada at that time. Such persons (even though in some cases they may be ordinarily present outside Canada) cannot be considered as making their home outside Canada and accordingly, on their return to Canada, can only claim an exemption under tariff item Nos. 9804.10.00, 9804.20.00, 9804.30.00, or 9804.40.00.\nNon-residents of Canada\n7. Similarly, non-residents are persons who, in the settled routine of their life, make their home, reside, and are ordinarily present in a place outside Canada.\n8. Goods and conveyances imported by non-residents who arrive in Canada for temporary periods may qualify for the benefits of tariff item No. 9803.00.00 as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents .\n9. Former residents of Canada who are not returning to Canada to resume residence, but who wish to temporarily enter Canada for short visits or on a seasonal basis, may be granted non-resident status and accorded the benefits of tariff item No. 9803.00.00.\nAdditional Information\n10. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.",
+    "history": "",
+    "last_amended": "2017-06-22",
+    "current_to": "2017-06-22",
+    "citation": "Memorandum D2-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-1",
+    "marginal_note": "References",
+    "part": "Residential Status of Travellers Arriving in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: 4588-1 Legislative references: Customs Tariff, tariff item Nos. 9803.00.00, 9804.10.00, 9804.20.00, 9804.30.00, and 9804.40.00 Non-residents' Temporary Importation of Baggage and Conveyances Regulations Other references: D2-1-1 , D2-3-1 Superseded memorandum D: D2-6-1 dated April 16, 2013",
+    "history": "",
+    "last_amended": "2017-06-22",
+    "current_to": "2017-06-22",
+    "citation": "Memorandum D2-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-3",
+    "marginal_note": "Legislation",
+    "part": "Disposition of Alcoholic Beverages",
+    "division": "",
+    "heading": "",
+    "text": "Storage of Goods Regulations",
+    "history": "",
+    "last_amended": "2017-06-08",
+    "current_to": "2017-06-08",
+    "citation": "Memorandum D2-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Disposition of Alcoholic Beverages",
+    "division": "",
+    "heading": "",
+    "text": "1. Instances arise where declared alcoholic beverages (spirits) carried by travellers are not admissible (i.e. unable to pay duties and taxes, age limit, provincial permits, etc.).\n2. In such cases, the alcoholic beverages may be:\n- (a) exported immediately, if possible;\n- (b) left temporarily in the custody of the CBSA, as a convenience to the traveller; or\n- (c) abandoned to the Crown.\n3. If the traveller will export the alcoholic beverages by way of the same CBSA office, the alcoholic beverages may be held temporarily by using Form BSF241, Non-monetary General Receipt. In accordance with the Storage of Goods Regulations , declared alcoholic beverages will be held for only 21 days after which they are deemed forfeit and may be destroyed.\n4. Similarly, if the traveller wishes to obtain a permit from the applicable provincial/territorial liquor board authority because of the quantity, the alcoholic beverages may be held in accordance with the regulations using Form BSF241. For more information concerning the quantity restrictions, refer to Appendix A, Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations, of the Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs , or contact the liquor authority of the applicable province or territory by referring to Memorandum D3-1-3, Commercial Importation of Intoxicating Liquors .\n5. Information on the disposal of alcoholic beverages is contained in the Comptrollership Manual, Material Management Volume Chapter 5: Disposal, Section 2: Seized, Detained, Abandoned and Forfeited Goods.\nAdditional Information\n6. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2017-06-08",
+    "current_to": "2017-06-08",
+    "citation": "Memorandum D2-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-3",
+    "marginal_note": "References",
+    "part": "Disposition of Alcoholic Beverages",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Storage of Goods Regulations Other references: D2-3-1 , D2-3-6 , D2-6-7 , D3-1-3 , and D4-1-5 Superseded memorandum D: D2-6-3 dated November 16, 2015",
+    "history": "",
+    "last_amended": "2017-06-08",
+    "current_to": "2017-06-08",
+    "citation": "Memorandum D2-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Travellers' Baggage Procedures",
+    "division": "",
+    "heading": "",
+    "text": "Delayed Baggage\n1. Usually, travellers arriving in or returning to Canada present their baggage to CBSA for inspection. However, certain travellers may be unable to do so if their baggage does not arrive with them. In such cases, the carrier may clear the delayed baggage through CBSA on the travellers’ behalf once it arrives.\n2. Form A23, Delayed Baggage Report , is a two-part form designed to make this process easier. The carrier agent and traveller complete the form to identify the traveller, the traveller’s status in Canada, the traveller’s declaration to CBSA, and goods in the delayed baggage that would be of interest to CBSA. Once the traveller signs the form, the carrier is authorized to act as the traveller’s agent, to present the baggage to CBSA, and to open it for inspection.\n3. CBSA or the carrier agents direct travellers with missing baggage to the carrier’s representative in the CBSA facility to complete the carrier’s Missing Baggage Report. The carrier representative also gives the traveller a Form A23 to complete. It is important for travellers to provide all the relevant information on this form. If CBSA officers are available, they may help travellers complete the form.\n4. When the traveller returns the completed and signed Form A23 to the carrier representative, the representative attaches the first copy (white) of Form A23 to the carrier’s Missing Baggage Report for presentation to CBSA when the delayed baggage arrives. The representative gives the second copy (yellow) to the traveller to present to CBSA at the pre-secondary cash counter, if the airport has this facility, or to the CBSA officer working point if it does not.\n5. If travellers are not referred to secondary, the CBSA officer at the pre-secondary cash counter or the CBSA officer at point collects their forms and tells them they are free to go.\n6. If travellers are referred for a secondary examination or for payment of duties, the CBSA officer at secondary asks for their copy of Form A23 . The CBSA officer verifies the declaration on this form against the declaration on Form E311, Declaration Card , and notes any discrepancies. When there is a difference and duties and taxes are payable, it is the higher amount that should be collected. If the dutiable goods are in the delayed baggage, CBSA releases the traveller and has the airline representative contact the passenger for payment of duties and taxes once the bags have arrived. The value for duty, the description, and the tariff item of the dutiable goods should be noted in the section \"Comments – Reason for Transfer\" of Form A23. In the case of a secondary examination of the accompanying bags, the results should be indicated on the reverse side of the form.\nNote: When contacted, travellers will be given the choice of paying in person, giving a credit card number over the phone, or sending in payment prior to delivery.\n7. CBSA keeps the traveller’s copy (yellow) of Form A23 and returns it to the carrier baggage representative to match with the carrier’s Missing Baggage Report and the other copy of Form A23. When the missing baggage is presented, the CBSA can then determine the results of the earlier examination and, in the case of excess goods, whether additional duties must be paid.\nArrival of delayed luggage\n8. The carrier is responsible for delivering all delayed baggage to the CBSA office where the traveller cleared. When the delayed baggage arrives, the carrier representative matches the baggage with the carrier’s Missing Baggage Report and presents the baggage to CBSA along with both copies of the traveller’s completed Form A23 . If the traveller inadvertently failed to complete Form A23 or if the completed form is lost, the carrier representative must still present the baggage to CBSA for examination.\n9. When the traveller would encounter a significant delay regarding receipt of delayed baggage due to the flight frequency, the carrier may choose to re-route the baggage to the nearest Airport of Entry for clearance. In this instance, if requested by the CBSA, the airline is responsible for providing a printed copy of the A23 from the CBSA office where the traveller was processed.\nExamination and Release of Delayed Baggage\n10. When the carrier representative presents the delayed baggage to CBSA, the CBSA officer reviews Form A23 to verify the traveller’s declaration. Based on this information, the CBSA officer either releases the baggage without examination or has the carrier representative open it for examination. If, after examination, the CBSA officer is satisfied the baggage contains only goods eligible for duty free importation (for example, non-resident’s baggage – tariff item No. 9803.00.00; Canadian goods returned – tariff item No. 9813.00.00 or tariff item No. 9814.00.00; or a personal exemption entitlement), the CBSA officer releases the baggage to the carrier for delivery to the owner and stamps the carrier baggage tags as proof that CBSA has released the baggage. The CBSA officer date-stamps both copies of Form A23, keeps the yellow copy as proof of cancellation, and returns the white copy to the carrier for proof of delivery to CBSA. The cancelled Form A23 is placed on file for control and reference.\nNotes:\n- (a) Unless a CBSA officer authorizes removal, baggage must not be removed from the CBSA facility. Similarly, baggage that requires CBSA clearance must not be stored outside the CBSA facility unless a CBSA officer has given previous authorization.\n- (b) The authority to open baggage and examine goods is provided by section 99(1) (a) of the Customs Act and not Form A23 .\n11. If the CBSA officer is not satisfied that the contents of the baggage are eligible for free importation, the CBSA officer lists the goods in question in section \"Comments – Reason for Transfer\" on the yellow copy of Form A23 , indicating the quantity, description and estimated value of the goods. For extra space, use the back of the form. The baggage, along with both copies of Form A23, remain with CBSA or at another designated secure area under CBSA control until a decision has been made concerning the goods in question, for example, released, duty-paid, seized, forwarded in-bond or exported.\n12. When delayed baggage containing declared dutiable goods is presented, CBSA asks the airline representative to contact the passenger. Passengers are given the choice of paying in person, giving a credit card number over the phone or sending payment by cheque prior to delivery. Once the goods are accounted for, the CBSA officer indicates the amount of duties paid and the accounting transaction number in the \"For CBSA Use Only\" section on both copies of Form A23 .The CBSA officer date-stamps the form and releases the baggage to the traveller or the airline representative. CBSA keeps the yellow copy as proof of cancellation and returns the white copy to the airline representative as proof of delivery to CBSA.\nUnclaimed Baggage\n13. Sometimes travellers arrive at the same time as their baggage but for some reason, whether intentionally or through a misunderstanding, do not pick up and claim their baggage. Such baggage is referred to as \"unclaimed baggage\" and is treated differently than delayed baggage.\nNote: Baggage brought into Canada through error is not considered as unclaimed and may only be released to the carrier for direct export.\n14. Since unclaimed baggage is not accounted for on Form A23 and is left at CBSA through circumstances over which the traveller had control, CBSA may search the baggage. If the CBSA officer finds no dutiable or prohibited goods during examination, the baggage may be released to the carrier. If dutiable goods are found, the CBSA officer determines if the traveller is eligible to claim duty-free importation and either releases the baggage or holds it for payment. The traveller’s residential status (if known), travel itinerary, and the quantity and nature of clothing found in the baggage should provide clues as to the dutiable status of the goods.\n15. If the owner cannot be identified, the baggage should not be transferred or given to the carrier for disposal unless it is to be exported from Canada. If the baggage remains unclaimed after 40 days, Form E44, Notice – Unclaimed Goods, must be completed for disposal of goods according to Memorandum D4-1-5, Storage of Goods .\n16. Unclaimed baggage should not be removed from the CBSA area without examination. However, Transport Canada security measures sometimes dictate that any unclaimed baggage be removed and placed in a more secure and less populated area. These security measures are given priority over CBSA requirements and often prevent the CBSA from examining the baggage before removal. Yet, the CBSA should insist that baggage removed from its area for security reasons be kept apart from domestic baggage and be clearly identified as subject to CBSA inspection requirements to landing.\nForwarding In-bond\n17. The following procedures are used when CBSA examines delayed or unclaimed baggage and finds it contains questionable or dutiable goods. The procedures are also used when declared dutiable goods are found in the delayed bags of travellers whose final destination is far from the office where they cleared CBSA. The baggage may be forwarded in-bond to the CBSA office nearest the traveller’s final destination. 18. To make the transfer easier, CBSA asks the carrier representative to prepare an in-bond tag for CBSA to validate. The in-bond tag is a numbered four-part form consisting of the following copies: (a) customs copy No. 1 (mail copy); (b) customs copy No. 2 (issuing office); (c) station file copy No. 3 (for the carrier); and (d) baggage copy No 4. 19. When validating the in-bond tag, the CBSA officer should make sure that it is fully completed and distributed as follows: (a) Customs copy – 1st copy (mail copy). Date-stamp the back, attach to the white copy of Form A23 , and forward to the CBSA office of destination. This allows the receiving office to calculate the duties owing or contact the owner should the baggage be lost or delivered directly. (b) Customs copy – 2nd copy. Date-stamp the back and keep at the CBSA issuing office. (c) Station file copy – 3rd copy. Date-stamp the back and return to the carrier for filing. (d) Baggage copy – 4th copy (cardboard). Make sure this copy is attached to the baggage for delivery to the CBSA office of destination. 20. On the yellow copy of Form A23 , the CBSA officer lists a clear description of the goods in question, the assessed value of each item, and the reason for the baggage transfer (use back of the form for extra space). The CBSA officer puts the form in an envelope addressed to CBSA at destination and attaches the envelope to the baggage. Note: Both copies of Form A23 (white and yellow) must contain the same information. 21. If the traveller did not complete Form A23 , and the goods in the delayed baggage appear to have been acquired abroad and are worth more than the traveller’s entitled personal exemption or are gifts exceeding $60 per item, the CBSA officer must prepare a report giving a clear description of the goods, the assessed value of each item and the reason for the transfer. The report with the first customs copy (mail copy) of the in-bond tag should be forwarded to the CBSA office at destination. This allows CBSA to calculate the duties owing and contact the owner if necessary. The CBSA officer should also put a copy of the report in an envelope addressed to CBSA at destination and attach it to the baggage being transferred. 22. A shipment (baggage) moving in-bond should only be carried by a bonded carrier as per the Transportation of Goods Regulations and section 20 of the Customs Act . For baggage that arrived on a non-bonded carrier and the CBSA requests that the baggage be forwarded in-bond to the CBSA office nearest the traveller’s final destination, the airline will make arrangements with a bonded carrier for the transportation and delivery of their baggage to the final CBSA airport of destination. 23. A non-bonded carrier is not authorized to move unreleased luggage to another airport in Canada regardless of being in possession of another carrier’s bond tags. If a bonded carrier is not available to transport unreleased luggage inland, the luggage must be delivered to the CBSA for clearance at the first airport of entry (AOE) of arrival. 24. Goods valued at $1,600 or more must never be forwarded as in-bond baggage since the carrier does not hold enough liability in the event of loss or damage. As an alternative, the goods may be held pending CBSA clearance at a later date or until the traveller arranges with the carrier to forward the goods to destination as in-bond cargo. The traveller may choose to obtain insurance coverage from the carrier. Delayed In-bond Baggage to CBSA 25. When in-bond baggage arrives, the agent of the transporting carrier immediately delivers the baggage to CBSA or to an area approved by CBSA for storage until it is cleared by CBSA. 26. The original carrier remains responsible to CBSA for delivering in-bond baggage until the in-bond tag is properly acquitted whether or not the baggage is interlined to another carrier. 27. A carrier’s liability may only be transferred to another carrier if all of the following conditions are met: (a) transfer of the in-bond baggage is made under CBSA supervision; (b) existing in-bond tag is acquitted by a cross- reference to the new in-bond tag; and (c) new in-bond tag is issued in the name of the accepting carrier. 28. When the transfer takes place at a CBSA office other than the intended destination, the CBSA office asks the destination office for the mail copy of the original in-bond tag and Form A23 for acquittal. Acquittal of In-bond Tags 29. When a carrier representative presents in-bond baggage to CBSA, the CBSA officer first reviews the yellow copy of Form A23 or the report attached to the baggage to determine the total of duties and taxes payable. CBSA has the airline representative contact the owner for payment. Owners have the option of presenting themselves for payment, giving a credit card number over the phone or sending payment prior to delivery. When duties and taxes have been paid, the CBSA officer indicates the amount paid and the accounting transaction number in the section \"For CBSA Use Only\" of Form A23 and date-stamps the form. 30. The CBSA officer then removes the in-bond tag from the baggage, and separates, date-stamps, and attaches the top portion of the tag to the yellow copy of Form A23 or to the report. These forms are used to acquit the mail copy of the in-bond tag and the white copy of Form A23. The CBSA officer date-stamps the bottom portion of the baggage tag and returns it to the airline representative as proof of baggage delivery to CBSA. Tracing 31. After 14 days from the date the in-bond tag was issued, if the baggage is not delivered to CBSA at destination and the mail copy of the in-bond tag remains outstanding, the CBSA office at destination issues a Form A19, CBSA Tracer , to the carrier that was issued the tag. 32. The carrier has 70 days from the date the baggage was reported to CBSA, or from the date of one of the following events to provide documentary proof that the baggage was properly delivered and accounted for at CBSA, or was either: (a) destroyed; (b) received in a customs office, sufferance warehouse, bonded warehouse or duty-free shop; (c) received on board a prescribed conveyance as ships stores for use according to the regulations; (d) received by another carrier who is entitled to transport such goods; or (e) exported. Note: Refer to section 20(2) of the Customs Act . In-bond Goods Carried by Passengers 33. In certain circumstances, CBSA permits travellers arriving in Canada to personally carry, beyond the first point of arrival, commercial goods as hand baggage (goods that would otherwise be moved on a cargo control document), when arrangements have been made for CBSA clearance at destination. For example, the items might be fragile or of particularly high value and shipment by conventional means is not practical. When the CBSA officer is satisfied that special handling is warranted, the items are released to the traveller and a Form E29B, Temporary Admission Permit , is issued as a control document. A security deposit in an amount not exceeding the duties and taxes is required. One copy of Form E29B is given to the importer and another is mailed to the CBSA office of destination. Each copy will be marked \"For Clearance at the CBSA Office at … \" The passenger must present the goods to CBSA upon arrival at destination or as soon as possible on the following business day. 34. In cases when there is no valid reason to allow the traveller to personally carry the items, or when there is some doubt to the validity of the circumstances, CBSA will not grant release on Form E29B. Penalty Information 35. In situations, when it is established that the baggage was delivered without CBSA authorization, an assessment against the carrier may be applied. Additional Information 36. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays) . TTY is also available within Canada: 1-866-335-3237 . References Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Transportation of Goods Regulations Other references: D4-1-5 Superseded memorandum D: D2-6-4 dated February 3, 2006 Date modified: 2015-11-13",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-4",
+    "marginal_note": "References",
+    "part": "Travellers' Baggage Procedures",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Transportation of Goods Regulations Other references: D4-1-5 Superseded memorandum D: D2-6-4 dated February 3, 2006",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Legislation",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff - tariff item Nos. 9813.00.00 and 9814.00.00",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "1. Canadian residents may temporarily export personal effects for use on trips abroad.\n2. On returning to Canada, it is the individual's responsibility to establish that such items were initially taken out of Canada and were not acquired abroad. To assist individuals in meeting this requirement, certain goods may be documented on an identification card before leaving Canada. At the time of reimportation, the border services officers will accept this identification card as satisfactory evidence of the origin of the goods. This procedure is optional and is provided free of charge at the Canada Border Services Agency (CBSA) offices across Canada .\n3. Personal effects subject to temporary exportation may be presented for identification at a CBSA office any time prior to the individual's departure from Canada.\n4. A border services officer will examine and identify the goods prior to exportation. The articles will be documented on a wallet-sized card called Form BSF407 (formerly Y38), Identification of Articles for Temporary Exportation . The individual will then be asked to sign the declaration on the front of Form BSF407, certifying that the goods listed were, to the best of his or her knowledge, either produced in Canada or lawfully imported into Canada. Individuals are not required to produce sales receipts or other proof of lawful purchase or importation when issuing Form BSF407.\n5. A properly completed Form BSF407 indicates that the individual presented the goods to the CBSA before leaving Canada. Since there is no expiry date on the form, it may be retained and used by the individual for as long as it remains legible.\n6. Goods that have been documented on Form BSF407 must not be advanced in value, improved in condition, combined with any other article, or have changed ownership while abroad. Information on the documentation of goods exported for such purposes is contained in Memorandum D8-2-1, Canadian Goods Abroad Program .\n7. In order for an item to be documented on Form BSF407, it must be uniquely identifiable. An article is \"uniquely identifiable\" only when it can be distinguished from similar articles by a serial number or other distinctive, permanently affixed marking. The serial number or other identifiable mark will be recorded on Form BSF407 along with the make and model numbers. Note that make and model number alone are not sufficient to identify the article.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Jewellery and Other Non-identifiable Goods",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "8. Certain articles, such as golf clubs, skis, and musical instruments, may not have a serial number to make the goods uniquely identifiable. In such cases, the CBSA will offer the individual the option of affixing a BSF407-1 (formerly Y38-1), Label for Identification of Articles for Temporary Exportation , to the article for identification purposes. The individual may attach the BSF407-1 label to the article in an inconspicuous place so as not to detract from the article's appearance. Once attached, the label cannot be removed without its destruction.\n9. The BSF407-1 label has a unique identity number that serves as a serial number, and will be recorded by the border services officer on Form BSF407 in the Licence or Serial No. field. The description and make of the article will also be noted on the form. The BSF407-1 label is used only in conjunction with Form BSF407.\n10. Most jewellery items, with the exception of watches having serial numbers and original pieces of jewellery that are numbered by the manufacturer, are not uniquely identifiable. Since the BSF407-1 label is unsuitable for use with items such as jewellery, individuals taking valuable pieces of jewellery or other similarly non-identifiable articles abroad should be aware that the CBSA will not document such goods on Form BSF407. If an individual wishes to take steps to avoid unnecessary delays and facilitate reimportation of these articles, an appraisal report should be obtained from a qualified gemmologist, jeweller, or insurance appraiser, together with a signed and dated photograph of the jewellery. This should be accompanied by written certification that the jewellery in the photograph is the same jewellery identified in the appraisal reports. Individuals should be aware that this appraisal documentation may be expensive to obtain.\n11. Jewellery is a sensitive commodity given special attention during CBSA clearance. Individuals who are unable or unwilling to obtain documentation should consider leaving such jewellery in Canada to avoid problems when they return.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Issuance of Form BSF407 to Canadian Forces Personnel",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "12. In order to overcome difficulties encountered in issuing Form BSF407 to Canadian Forces personnel proceeding abroad from isolated units not in the area of a CBSA office, arrangements have been made whereby Canadian Forces Military Police will examine articles requiring identification, and issue an identification document. This document is usually in the form of a letter signed by a military official. The border services officers will accept such certification as valid and issue Form BSF407on the understanding that the articles identified in the military document are not readily available for examination.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Commercial Goods Hand-carried by an Individual",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "13. Commercial or business-related goods hand-carried by an individual may also be documented on Form BSF407. This includes items such as computers, cellular telephones, and tools.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Penalty Information",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "14. The Customs Act provides for penalties if any false declaration is made upon the exportation or importation of goods.",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "Additional Information",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "15. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-5-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-5",
+    "marginal_note": "References",
+    "part": "Documentation of Goods for Temporary Exportation",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Customs Tariff Other references: D8-2-1 Superseded memorandum D: D2-6-5 dated September 11, 2009",
+    "history": "",
+    "last_amended": "2015-11-13",
+    "current_to": "2015-11-13",
+    "citation": "Memorandum D2-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-6",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Co-operation With Statistics Canada",
+    "division": "",
+    "heading": "",
+    "text": "1. Statistics Canada has a mandate in the area of international travel statistics (I.T.S.) to provide estimates of receipts and payments on the travel account for the Canadian balance of international payments as well as to prepare and publish trip characteristics of international travellers for the federal government and provincial government tourist officers, the Canadian Travel Industry and the general public.\n2. Customs assists I.T.S. by distributing questionnaires to travellers and by completing various statistical forms which provide I.T.S. with numerical counts of vehicles, persons and length of stay. The statistical forms completed by Customs are:\n- (a) Entry Tally, form E 62,\n- (b) Commercial and Private Craft/Passenger and Crew Arrivals, form E 63,\n- (c) Traveller Declaration Card, form E 311,\n- Summary, form E 64P (Lahr, Germany).\nEntry Tally, Form E 62\n3. This form is completed by Customs Inspectors at the point of entry.\n4. Each vehicle is counted and entered on the form as are the number of travellers in all vehicles, including bus and train passengers.\n5. The forms are then forwarded by Customs to the International Travel Section of Statistics Canada where they are tabulated according to mode of travel and length of stay.\nCommercial and Private Craft/Passenger and Crew Arrivals, Form E 63\n6. This form is completed by Customs to record all entries of private and commercial craft and passengers arriving by air or sea for ports not operating under the Primary Inspection Line (P.I.L. System).\n7. The counts are entered in the appropriate traffic category.\n8. Passengers are to be identified separately by their country of residence.\n9. The forms are forwarded by Customs to the International Travel Section and tabulated.\nTraveller Declaration Card, Form E 311\n10. This form is completed by each air traveller and presented to the Customs Inspector upon arrival in Canada.\n11. The form is initially used for Customs control purposes and subsequently forwarded to the International Travel Section for tabulation.\nSummary (Passenger Arrivals by Air from a Preclearance Location), Form E 64(P)\n12. This form is used to document each traveller processed at the P.I.L. at a preclearance airport.\n13. A form is to be completed for each flight and forwarded to Statistics Canada at least once per week.\nQuestionnaire Handouts on Behalf of the International Travel Section\n14. Customs is virtually the only direct link with travellers available to Statistics Canada for distributing questionnaires.\n15. The questionnaires play an important part in determining Canada's balance of payments situation in relation to the other countries of the world. The information derived provides the base for the allocation of promotional budgets of federal and provincial governments, transportation companies and the Canadian travel industry as a whole. It is an important contribution toward determining the spending and travelling habits of tourists in this country.\n16. The questionnaires in use are:\n- (a) Questionnaire 4-2500-43 for Canadian residents returning from trips outside Canada of more than 24 hours. During sampling periods this questionnaire is distributed by Customs Inspectors to all returning residents re-entering Canada, to be completed by the traveller and mailed in the return envelope to Statistics Canada.\n- (b) Questionnaire 4-2500-8 is a postcard distributed according to a prescribed schedule by Customs Inspectors to drivers of Canadian vehicles leaving and returning to Canada on the same day. They are to be completed by the driver and mailed to Statistics Canada.\n- (c) Questionnaire 4-2500-41 for overseas residents visiting Canada is distributed by Customs Inspectors on a continuous basis. The questionnaire is to be completed by the traveller and mailed in the return envelope to Statistics Canada.",
+    "history": "",
+    "last_amended": "2001-11-23",
+    "current_to": "2001-11-23",
+    "citation": "Memorandum D2-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-6",
+    "marginal_note": "References",
+    "part": "Co-operation With Statistics Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Passenger Programs Headquarters file: 7803-6 Legislative references: N/A Other references: N/A Superseded memorandum D: D2-6-6, July 1, 1982",
+    "history": "",
+    "last_amended": "2001-11-23",
+    "current_to": "2001-11-23",
+    "citation": "Memorandum D2-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-7",
+    "marginal_note": "Legislation",
+    "part": "Use of Form BSF241, Non-monetary General Receipt",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Act – sections 36, 37, 39, 39.1, 101 and 102\n- Storage of Goods Regulations\n- Proceeds of Crime (Money Laundering) and Terrorist Financing Act – section 14",
+    "history": "",
+    "last_amended": "2018-12-04",
+    "current_to": "2018-12-04",
+    "citation": "Memorandum D2-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Use of Form BSF241, Non-monetary General Receipt",
+    "division": "",
+    "heading": "",
+    "text": "1. It is sometimes necessary to detain goods pursuant to section 101 of the Customs Act until the requirements of the CBSA or an OGD are met. For example, goods may be detained when the person does not have sufficient means to pay the duties owing. Similarly, goods for which permits are required may be detained until the necessary permits or reports are presented. When goods are detained, an official receipt of the CBSA must be issued to the person from whom the goods were received. The BSF241, Non-monetary General Receipt, which is the CBSA’s official receipt, is “ Protected A ” when completed.\n2. In some instances, a person may decline paying the applicable duties on imported goods, particularly alcoholic beverages and tobacco products. In such cases, the goods may be exported immediately, left temporarily in the custody of the CBSA as a convenience to the person or abandoned to the Crown. When goods are temporarily left in the CBSA’s custody or abandoned to the Crown, a Form BSF241 is issued to the person.\nNote : Suspected obscenity and hate propaganda must be detained using Form K27/BSF295, Notice of Detention/Determination. For detailed information, refer to Memorandum D9-1-17, Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda .\n3. The field completion instructions for the Form BSF241 are available directly on the back of the form.\nNote : A control number is provided at the top right corner of the form. Each end user should record the number of the form in a log maintained by the CBSA office of issuance.\n4. Persons whose goods are detained should be advised that certain goods will only be retained for a maximum period of 70 days from the date they are reported pursuant to the Storage of Goods Regulations (including 40 days of detention and 30 days in the place of safe-keeping), and that they must account for the duties owing and/or obtain the required permits for the release of the goods within this period. At the end of this period, the goods are considered to be unclaimed and become forfeit to the Crown.\n5. In accordance with the Storage of Goods Regulations , perishable goods and goods of a prescribed class will be detained for the following maximum periods after which they are deemed forfeit:\n- Perishable goods - 5 days\n- Firearms, ammunition, weapons - 14 days\n- Tobacco Products - 14 days\n- Alcoholic beverages (spirits) - 21 days\nNote: For further information on the time limit for the storage of detained goods, refer to Memorandum D4-1-5, Storage of Goods.\n6. Goods abandoned to the Crown with a signed “Abandonment Certificate” may be destroyed or otherwise disposed of at the first opportunity.\n7. In cases where the person refuses to sign the section entitled “Abandonment Certificate” on the BSF241, the goods are to be treated as detained and held for the statutory time periods. At the end of this period, the goods are considered to be unclaimed and become forfeit to the Crown.\n8. Copies of the BSF241 are to be distributed as follows:\n- Original (client) copy — to be given to the person from whom the goods were received. When the person is unknown, as in the case of goods left in a CBSA area by an unidentified individual, this copy may be discarded.\n- CBSA copy — to be retained with the goods.\n- File copy — to be placed with the file that relates to the goods or the type of action taken.\n- Transfer copy — to be given to the driver transporting the goods and subsequently to the warehouse keeper along with the CBSA copy in cases where the goods are to be transferred to the Queen’s warehouse. This copy may be discarded in cases where the goods are not to be transferred.\n- Book copy — to remain in the BSF241 book for control purposes.",
+    "history": "",
+    "last_amended": "2018-12-04",
+    "current_to": "2018-12-04",
+    "citation": "Memorandum D2-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-7",
+    "marginal_note": "Currency and Monetary Instruments",
+    "part": "Use of Form BSF241, Non-monetary General Receipt",
+    "division": "",
+    "heading": "",
+    "text": "9. For further information on currency and monetary instrument reporting and retention procedures, refer to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and Memorandum D19-14-1, Cross-border Currency and Monetary Instruments Reporting .\nAdditional Information\n11. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2018-12-04",
+    "current_to": "2018-12-04",
+    "citation": "Memorandum D2-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-6-7-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-6-7",
+    "marginal_note": "References",
+    "part": "Use of Form BSF241, Non-monetary General Receipt",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Program and Policy Management Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Storage of Goods Regulations Proceeds of Crime (Money Laundering) and Terrorist Financing Act Other references: D2-6-3 , , D4-1-5 , D4-1-7 , D9-1-17 and D19-14-1 Superseded memorandum D: D2-6-7 dated October 1, 2015",
+    "history": "",
+    "last_amended": "2018-12-04",
+    "current_to": "2018-12-04",
+    "citation": "Memorandum D2-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Target audience: CBSA personnel, commercial air carriers, travellers\n- Key content: Administrative guidelines on the access, use, and disclosure of Advance Passenger Information ( API ) and pre-departure Air Exit ( AE ) information within the Canada Border Services Agency (CBSA), as well as information regarding access and correction requests for this data.\n- Keywords: API, Air Exit, prescribed information, data access, data use, data disclosure\nOn this page Updates made to this D-memo Guidelines Appendix: PAXIS profiles References Contact us",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix: PAXIS profiles\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to solely reflect information pertaining to API, the Interactive API ( IAPI ) process, and pre-departure AE information. Please refer to Memorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data .",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. API and pre-departure Air Exit information is basic traveller information that includes inbound and outbound flight details for each passenger arriving and departing Canada.\n2. For inbound flights, the CBSA requires all commercial air carriers to provide the prescribed API under subsection 107.1 of the Customs Act , as described in the Passenger Information (Customs) Regulations ( PICR ), and under the Immigration and Refugee Protection Act ( IRPA ) paragraph 148(1)(d), as described in section 269 of the Immigration and Refugee Protection Regulations ( IRPR ).\nThe required API for each traveller includes the following:\n- their name, date of birth, citizenship or nationality, and gender\n- type and number of each passport or other travel document that identifies them, and the name of the country or entity that issued it\n- their reservation record locator number, if any\n- a unique passenger reference number assigned to them for board/ no-board purposes by the carrier or, in the case of a crew member, notification of their status as a crew member\nThe required API about the flight includes:\n- the date and time of take-off from the last point of embarkation before arriving in Canada, and the location of that last point of embarkation\n- the date and time of arrival at the first point of disembarkation in Canada, and the location of that first point of disembarkation\n- the flight code identifying the commercial air carrier and the flight number\n3. Pursuant to paragraph 269(3)(a) and (b) of the IRPR and paragraph 7(1) of the PICR, commercial air carriers are required to provide the prescribed API to the CBSA at the following intervals:\n- for passengers, no later than the time of check-in\n- for crew members, not later than one hour before the time of departure to Canada\n4. For outbound flights, the CBSA requires all commercial air carriers to provide the prescribed pre-departure Air Exit information under subsection 93(1) of the Customs Act , as described in the EIR.\nThe required pre-departure Air Exit information for each traveller includes the following:\n- the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person\n- the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number\n- any unique passenger reference assigned to the person by the prescribed person\nThe required pre-departure Air Exit information about the flight includes:\n- the flight code that identifies the commercial carrier and the flight number of the conveyance\n- the last place inside Canada from which the conveyance departed, regardless of whether persons boarded it at that place, and the date and time of that departure\n5. Pursuant to paragraphs 11(1) and 11(2) of the EIR, commercial air carriers are required to provide the prescribed Air Exit information to the CBSA for flights departing Canada at the following intervals:\n- 72 hours before scheduled time of departure and until check-in , a subset of traveller information (if the information becomes known)\n- at check-in , if the information relates to a person, other than a crew member expected to be on board the conveyance\n- one hour before the conveyance's scheduled time of departure if the information relates to a crew member expected to be on board the conveyance\n6. For both inbound and outbound flights, air carriers are required to provide a close-out message no later than 30 minutes after the time of departure. The close-out message includes the unique passenger reference of each person on board the aircraft, as well as the flight details.\nOperational use of API and Pre-departure Air Exit Information\n7. API and pre-departure Air Exit information may only be used by the CBSA for purposes authorized under the Customs Act or the Immigration and Refugee Protection Act .\n8. Per subsection 107(3) of the Customs Act , where necessary, an official of the CBSA may use API and pre-departure Air Exit information:\n- for the purposes of administering or enforcing this Act, the Customs Tariff , the Excise Act, 2001 , the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7)\n- for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety and Emergency Preparedness under the IRPA, including establishing a person's identity or determining their inadmissibility\n- for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce\n9. Per subsection 149(a) of the IRPA, where necessary, an official of the CBSA may use API and pre-departure Air Exit information for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety under that Act, or to identify a person for whom a warrant of arrest has been issued in Canada.\n10. For clarity, this includes use for pre-arrival and pre-departure risk assessment purposes.\n11. The Interactive Advance Passenger Information process uses API received at check-in to validate that all passengers hold a prescribed travel document (for example, Visa or electronic travel authorization (eTA)) to enter Canada, or are exempt from that requirement. The CBSA electronically sends a \"board\" or \" no-board \" message to commercial carriers before the passenger boards the flight to Canada.\nAccess to PAXIS\n12. API and pre-departure Air Exit information are stored in the Passenger Information System (PAXIS). Pursuant to Treasury Board policy and the CBSA's Directive for Access Control in Information Systems, access to PAXIS is restricted according to the \" need-to-know \" and \"least privilege\" principles. This means that users will only be granted access to PAXIS where it is required in order for the user to perform their assigned duties, and that the user will be assigned a profile with the minimum access permissions required to fulfill said duties.\n13. Some PAXIS user profiles provide access to API and/or pre-departure Air Exit information only. These profiles are assigned to a varied set of users to perform assigned duties largely in support of the IAPI process and Entry/Exit programs.\n14. PAXIS access requests are submitted through the IT Self-service Portal. All access requests must be approved by the user's immediate superintendent, supervisor, chief or manager. A secondary review and approval is given by the API-Entry /Exit Program team before the profile is assigned. For a list of the relevant PAXIS profiles and the associated permissions, please refer to the Appendix.\n15. Each query and review of passenger data elements in PAXIS is recorded for audit purposes.\nTimeframes to access data in PAXIS\n16. Per subsections 269(9) and (10) of the Immigration and Refugee Protection Regulations , API data about a traveller is retained in PAXIS for 3.5 years after the CBSA receives the data, unless the data is required as part of an ongoing investigation, in which case it may be retained until the investigation is concluded, or up to a maximum of six years.\n17. Additional data retained in PAXIS as part of the IAPI process and Entry/Exit Program, specifically pre-departure Air Exit information, board/ no-board messages and flight update notification messages are also retained for 3.5 years.\nNote: Air Exit information is also used for travel history purposes. Once the close-out message is received, Air Exit information is copied out of PAXIS and into the Entry/Exit Information System (EXIS) and retained for up to 15 years.\nDisclosure of API and pre-departure Air Exit information\n18. API and pre-departure Air Exit information may be disclosed under section 8 of the Privacy Act or section 150.1 of the Immigration and Refugee Protection Act , for personal and/or immigration related cases, or under section 107 of the Customs Act , for customs related cases.\n19. For additional guidance on section 107 of the Customs Act and section 8 of the Privacy Act , contact CBSA officials at the Information Sharing and Collaborative Arrangements Unit directly at info_sharing-echange_info@cbsa-asfc.gc.ca .\nRights of access, correction, and complaint\n20. Upon request, the CBSA will provide any individual, regardless of citizenship or presence in Canada, access to their API and pre-departure Air Exit information held by the CBSA, including board/ no-board information. Individuals may make a request by completing the form BSF153: Traveller's API/PNR Information Request and Pre-departure Air Exit .\n21. The CBSA will consider any individual's request to correct any error contained in their API or pre-departure Air Exit information. The Agency will either make the applicable correction, or attach a notation to the information indicating a request for correction was refused, and respond to the individual with an explanation of the legal or factual reasons why the request was refused.\n22. If a correction is made to the individual's data, or a notation is added, that information will be shared with any authorities that received the data via a disclosure request.\n23. If you made a request under the Privacy Act , all individuals living in and outside of Canada may submit a complaint to the Officer of the Privacy Commissioner of Canada – File a formal privacy complaint .\nAdditional information\n24. Misuse of API and pre-departure Air Exit information in contravention of CBSA regulations, policies, directives, or standards may be subject to security screening review for cause as well as disciplinary action, up to and including termination of employment. Additionally, a person knowingly disclosing, providing access to or using customs information in a manner not authorized by the Customs Act is guilty of an indictable offence or an offence punishable on summary conviction under subsection 160(1) of that Act or potentially charged with criminal code violations, such as Breach of Trust, under section 122 of the Criminal Code .\n25. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Annex 9 – Facilitation border controls and procedures of the Standards and Recommended Practices (SARPs) on Facilitation. The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the API and AE data (Outbound API) received from commercial air carriers are processed and retained according to international standards.",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-1",
+    "marginal_note": "Appendix: PAXIS profiles",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Access only to API or Air Exit information.\nLiaison Officer (#2341) May be given to officers employed by the International Network Section, in support of the IAPI program. Transporter Obligations (#2342) May be given to officers employed by the Transporter Obligations program. Headquarters ( HQ ) Program Support IAPI (#2343) May be given to officers who are employed within areas at HQ that support the IAPI program. IAPI Only – Special (#2344) May be given to officers who are authorized to access IAPI information for a specific purpose and timeframe. Outbound Only – Special (#2381) May be given to officers who are authorized to access outbound information for a specific purpose and timeframe.\nNote: There are other PAXIS roles with API and Air Exit access that also provide access to PNR. Refer to Memorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data for a list of those roles.",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation and regulations\n- Customs Act\n- Privacy Act\n- Immigration and Refugee Protection Act\n- Passenger Information (Customs) Regulations\n- Immigration and Refugee Protection Regulations\n- Exit Information Regulations\nRelated D-memo\nMemorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data\nSuperseded D-memo\nD1-16-3 dated September 28, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-2",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Target audience: CBSA personnel, commercial air carriers, travellers\n- Key content: Administrative guidelines on the access, use, and disclosure of passenger name record ( PNR ) information within the CBSA, as well as information regarding access and correction requests for this data.\n- Keywords: PNR, prescribed information, data access, data use, data disclosure\nOn this page Updates made to this D-memo Guidelines Appendix: PAXIS profiles References Contact us",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-2",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix: PAXIS profiles\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-2",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to solely reflect information pertaining to PNR. Advance Passenger Information ( API ), Interactive API ( IAPI ), and pre-departure Air Exit information can be found in Memorandum D2-7-1 : Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information .",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-2",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. PNR is the air transport industry term for reservation and departure control records created by air carriers or their agents for each journey booked by or on behalf of any passenger. This data is used by air carriers for their own business purposes and depending upon the underlying transactions and systems responsible for the booking, may contain information including basic identity data about the traveller and their itinerary; contact, payment and billing information; information about the travel agent that made the booking; check-in status; and seat and baggage information.\n2. For inbound flights, the CBSA collects a limited set of PNR data relating to all passengers seeking entry into Canada. However, the CBSA does not require any carrier to collect or provide additional elements that they do not already collect for their own business purposes.\nNote: PNR data is not collected for outbound flights.\n3. Pursuant to paragraph 269(4) of the Immigration and Refugee Protection Regulations ( IRPR ) and paragraph 7(2) of the Passenger Information (Customs) Regulations ( PICR ), commercial air carriers are required to provide the prescribed PNR information at the flight's time of departure from the last place persons boarded the conveyance before arriving in Canada. Only one submission of PNR information is required.\n4. The requirement to provide PNR is outlined in subsection 5(e) of the PICR and paragraph 269(1)(e) of the IRPR.\nOperational use of PNR data\n5. The use of PNR is strictly limited in law. As set out in section 4 of the Protection of Passenger Information Regulations ( PPIR ), PNR data may be used by authorized CBSA personnel only for the following purposes:\n- to identify persons who have or may have committed a terrorism offence or a serious transnational crime\n- to conduct trend analysis or develop risk indicators for the purpose of identifying persons who have or may have committed a terrorism offence or a serious transnational crime\n6. Section 1 of the PPIR defines \"terrorism offence\" and \"serious transnational crime\" for the purpose of the permitted uses discussed above.\n7. In brief, it defines \"terrorism offence\" as an act or omission committed \"in whole or in part for a political, religious or ideological purpose, objective or cause\" with the intention of intimidating the public \"with regard to its security, including its economic security,\" or \"compelling a person, a government or a domestic or an international organization to do or to refrain from doing any act.\" Activities recognized within this context include death and bodily harm with the use of violence; endangering a person's life; risking the health and safety of the public; significant property damage; and interference or disruption of essential services, facilities or systems. This includes conspiracy, attempt, or threat to commit such an act or omission, or being an accessory after the fact or counselling in relation to any such act or omission. The definition also includes knowingly participating in or contributing to a terrorist group for any of the above purposes or providing material or financial support to such a group. Readers should refer to the PPIR for a complete definition of this term.\n8. The PPIR defines \"serious transnational crime\" as an act or omission that constitutes an offence that is punishable in Canada by a term of imprisonment of at least four years and is committed:\n- in more than one country\n- in only one country but: a substantial part of its preparation, planning, direction or control takes place in another country an organized criminal group that engages in criminal activities in more than one country is implicated in the act or omission has substantial effects in another country\n- in a country other than Canada but the offender intends to travel to or transit through Canada\n9. Examples of serious transnational crimes include, but are not limited to:\n- narcotics smuggling\n- human smuggling\n- human trafficking\n- importation or smuggling of child pornography\nAccess to PAXIS\n10. PNR Information is stored in the Passenger Information System (PAXIS). Pursuant to Treasury Board policy and the CBSA's Directive for Access Control in Information Systems, access to PAXIS is restricted according to the \" need-to-know \" and \"least privilege\" principles. This means that users will only be granted access to PAXIS where it is required in order for the user to perform their assigned duties, and that the user will be assigned a profile with the minimum access permissions required to fulfill said duties.\n11. Certain PAXIS user profiles provide access to PNR information. These profiles are assigned mainly to targeting and intelligence personnel who require them to perform assigned duties or functions which are clearly linked to the identification of persons who have or may have committed a terrorism offence or serious transnational crime as set out in the PPIR. A limited number of profiles are assigned exclusively for program compliance.\n12. PAXIS access requests are submitted through the IT Self-service Portal. All access requests must be approved by the user's immediate supervisor or manager. A secondary review and approval is given by the PNR Program team before the role is assigned. Twice a year, the PNR Program team completes an audit of all PAXIS users with PNR access to ensure only users requiring access have that role. For a list of PAXIS profiles and the associated permissions, please refer to the Appendix.\n13. Each query and review of passenger data elements in PAXIS is recorded for audit purposes.\nTimeframes to access data in PAXIS\n14. Per section 3 of the PPIR, PNR data about a traveller is retained in PAXIS for 3.5 years after the CBSA receives the data, unless the data is required as part of an ongoing investigation, in which case it may be retained until the investigation is concluded, or up to a maximum of six years.\n15. As set out in section 4 of the PPIR, access to PNR data in PAXIS changes over three distinct timeframes. During each timeframe, the treatment of PNR data becomes progressively more restrictive:\n- All PNR data collected is available for the first 72 hours after it is received.\n- For the period beginning 72 hours after receipt, and continuing until 2 years after receipt, the names of travellers in the PNR are masked. These may be unmasked only where a targeting or intelligence official reasonably believes that the name of the person is required in order to proceed with an investigation relating to a terrorism offence or serious transnational crime.\n- For the period beginning 2 years after receipt, and continuing until the data is deleted 3.5 years after it was received, all PNR data elements which could serve to identify the person to whom the information relates are masked.\nAccess to PNR in Analytics system(s)\n16. PNR data is also copied into a secondary protected system for analytics and risk indicator/scenario development purposes.\n17. Access to the PNR is given to a limited number of users in the Targeting Data Analytics team and is retained for a maximum of 3.5 years from date of receipt.\n18. Scenarios are created, deleted or revised by the National Targeting Centre's Targeting Travellers Intelligence unit based on intelligence information. Analysts can simulate a scenario against depersonalized historical PNR information to assess the operational impact of the scenario and limit the impact on travellers. No personal information is returned in the results.\nRequesting access to PNR received two or more years ago\n19. As required by subsection 4(3) of the PPIR, CBSA officials may have access to retained PNR elements in CBSA systems that could serve to identify a person which are 2 to 3.5 years old only if the President of the CBSA authorizes such access as necessary to identify an individual who is reasonably suspected of having committed a terrorist offence or serious transnational crime.\n20. Any request for Presidential approval to unmask this data must be made in writing. The requesting official must explain their suspicion, and set out specific and articulable facts that support the suspicion on a particularized and objective basis.\nNote: A \"template\" Briefing Note is available from the PNR Program team (if required).\n21. The President may only authorize such a request where the President has determined there are reasonable grounds to suspect that the individual in question has committed the alleged offence. This requires a finding that there is a reasonable possibility the individual has committed the offence, grounded in objective facts.\n22. Presidential authorization may only be given in writing. Subsection 4(6) of the PPIR requires that a record be kept of any Presidential authorization. This record must be retained for at least two years. At a minimum, this record must contain:\n- the name of the requesting official\n- the reasons for the request\n- the name of the subject of the request\n- the date on which the request was made, the date the request was authorized, and the date the information was accessed\n23. Access to other personal information may not be used by a CBSA official to gain access to PNR information about the same person outside of the above processes.\nDisclosure of PNR\n24. PNR information may only be disclosed pursuant to the applicable provisions of the PPIR for immigration-related cases as per section 8 of the Privacy Act , or under section 107 of the Customs Act for customs-related cases. Nevertheless, it is the policy of the CBSA that all disclosures of PNR data must comply with the principles laid out in sections 6 to 9 of the PPIR.\n25. For any disclosures of PNR, the following caveat must be included:\nThis information originates from the CBSA. It is disclosed specifically to your department/agency in confidence and for internal use only. This document contains information whose retention is restricted by the IRPR or the PPIR and must be destroyed once the information has served its purpose or before [enter date of six years after CBSA received the data] . This document is not to be reclassified, copied, reproduced, used or further disseminated, in whole or in part, without the written permission of the CBSA. It is not to be used in affidavits, court proceedings or subpoenas or for any other legal or judicial purpose without the written permission of the CBSA. The handling and storing of this document must comply with handling and storage guidelines established by the Government of Canada for classified information. This caveat is an integral part of this document and must accompany any extracted information.\nDisclosure of PNR to domestic authorities\n26. The CBSA may disclose PNR to domestic authorities, including federal and provincial departments and authorities, such as the Royal Canadian Mounted Police, the Canadian Security Intelligence Service, and provincial and municipal police forces. Such disclosures may be made in response to a request; pursuant to the terms of a written agreement or arrangement between the CBSA and the domestic recipient; or as a proactive disclosure, that is, where a CBSA official provides information to a domestic recipient without said recipient having asked for the information. A disclosure of PNR in any of the foregoing circumstances is subject to the following principles as laid out in section 6 of the PPIR:\n- The disclosure must be on a case-by-case basis. PNR must never be disclosed in bulk.\n- There are reasonable grounds to believe that the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime. Reasonable grounds exist if the CBSA official authorizing the disclosure believes the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime, and that belief is supported by compelling and credible information. In cases where a CBSA official has concerns as to whether there are reasonable grounds to disclose, the official may advise the requester that a subpoena or a judicial order may be required.\n- The receiving department or authority exercises functions directly related to the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes. This condition cannot be satisfied if the receiving department or authority does not have clear lawful authority to receive the PNR in question.\n- The receiving department or authority has undertaken to apply standards to protect the PNR that are at least equivalent to those set out in the PPIR. This would include commitments to not use the PNR other than for the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes; and to not retain the PNR longer than the retention limits discussed in paragraph 14 of this memorandum. This may be accomplished through the use of caveats included with the disclosure.\n- The receiving department or authority has undertaken not to further disclose the PNR without the permission of the agency, unless required by law to do so. Like the requirements in paragraph 25(c), this may be accomplished through the use of caveats included with the disclosure.\n- The CBSA must disclose only the minimum elements of PNR necessary for the purposes for which it is disclosed.\n27. Deciding to disclose PNR is a discretionary decision that should be exercised with care and only after diligent consideration of the circumstances. A lawful authority to disclose must always exist and the onus is on the official approving the disclosure to ensure that there is an appropriate rationale for the disclosure and that the principles laid out in paragraph 26 are satisfied. Proactive disclosures in particular, should only take place where an official is of an opinion that the receiving department or authority's interest in the disclosure clearly outweighs the person's expectation of privacy.\n28. Per section 7 of the PPIR, despite the principles laid out in paragraph 26, nothing prevents the agency from disclosing PNR information to comply with a subpoena, warrant or order issued by a court, person or body with jurisdiction in Canada to compel the production of information. This is the only exception to the disclosure requirements outlined in the foregoing paragraphs.\n29. Whenever it becomes evident that a disclosure of PNR may lead to a series of similar disclosures to the same department or authority, it is recommended that the agency enter into a written collaborative arrangement ( WCA ) with the recipient of the information. The WCA must satisfy all the principles laid out in paragraph 26.\nDisclosure of PNR to foreign authorities\n30. The CBSA may disclose PNR to a foreign government authority only where there is an applicable international agreement or arrangement that authorizes the disclosure of PNR by the CBSA to the receiving foreign government authority. A disclosure of PNR subject to such an agreement or arrangement must meet the following principles as laid out in section 8 of the PPIR:\n- The disclosure must be on a case-by-case basis. PNR must never be disclosed in bulk.\n- There are reasonable grounds to believe that the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime. Reasonable grounds exist if the CBSA official authorizing the disclosure believes the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime, and that belief is supported by compelling and credible information.\n- The receiving foreign government authority exercises functions directly related to the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes.\n- The receiving foreign government authority has undertaken to apply standards to protect the PNR that are at least equivalent to those set out in the PPIR. This would include commitments to not use the PNR other than for the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes; and to not retain the PNR longer than the retention limits discussed in paragraph 14 of this memorandum. This may be accomplished through the use of caveats included with the disclosure. If the receiving foreign government authority is subject to a treaty with the European Union ( EU ) that sets out standards to protect PNR, those standards will be considered equivalent for the purposes of this paragraph and thus additional caveats will not be necessary. Currently, this applies only to the foreign government authorities in the United States, United Kingdom and Australia, which have such treaties with the EU.\n- The CBSA must disclose only the minimum elements of PNR necessary for the purposes for which it is disclosed.\n31. Deciding to disclose PNR, especially outside of Canada, is a discretionary decision that should be exercised with care and only after diligent consideration of the circumstances. A lawful authority, and an applicable agreement or arrangement, must always exist and the onus is on the official approving the disclosure to ensure that there is an appropriate rationale for the disclosure and the conditions laid out in paragraph 30 are satisfied.\nRecording disclosures of PNR\n32. Section 9 of the PPIR requires that a record be kept of any disclosure of PNR. This record must be retained for at least two years. At a minimum, this record must contain:\n- the name of the person to whom the information was disclosed, and the government department or authority where they are employed\n- the reasons for the disclosure\n- the name of the subject of the disclosure\n- the date of the disclosure\n33. Any disclosure record must also contain the lawful authority that was used to disclose the information and any caveats included.\n34. The record of disclosure may be audited to ensure all required information is retained and that the appropriate caveats were shared with the receiving authority.\nRights of access, correction, and complaint\n35. Upon request, the CBSA will provide any individual, regardless of citizenship or presence in Canada, access to their PNR information held by the CBSA. Individuals may make a request by completing the form BSF153: Traveller's API/PNR Information Request and Pre-departure Air Exit .\n36. The CBSA will consider any individual's request to correct any error contained in their PNR information. The agency will either make the applicable correction, or attach a notation to the information indicating a request for correction was refused, and respond to the individual with an explanation of the legal or factual reasons why the request was refused.\n37. If a correction is made to the individual's data, or a notation is added, that information will be shared with any authorities that received the data via a disclosure request.\n38. If you made a request under the Privacy Act , all individuals living in and outside of Canada may submit a complaint to the Officer of the Privacy Commissioner of Canada – File a formal privacy complaint .\nAdditional information\n39. Misuse of PNR Information in contravention of CBSA regulations, policies, directives, or standards may be subject to security screening review for cause as well as disciplinary action, up to and including termination of employment. Additionally, a person knowingly disclosing, providing access to or using customs information in a manner not authorized by the Customs Act is guilty of an indictable offence or an offence punishable on summary conviction under subsection 160(1) of that act or potentially charged with criminal code violations, such as Breach of Trust, under section 122 of the Criminal Code .\n40. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Publications: Annex 9 – Facilitation of the Standards and Recommended Practices (SARPs). The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the PNR data received from commercial air carriers is processed and retained according to international standards.",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-2",
+    "marginal_note": "Appendix: PAXIS profiles",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Project Support User (#2293) May be assigned to officers who are employed on teams working on PAXIS system development projects. Business Support (#2294) May be assigned to officers who are employed on teams working on business system support for the PAXIS system. Targeting Officer – People (#2295) May only be assigned to Targeting Officers employed by the people targeting section at the National Targeting Centre. Targeting Supervisor/Manager (#2296) May only be assigned to Targeting Supervisors and Managers who work in the targeting people section at the National Targeting Centre. Targeting Ops Support – People (#2297) May only be assigned to program officers who are employed in the NTC Targeting Ops Support Unit – People. NTC Intelligence – People (#2298) May only be assigned to officers employed by the Targeting Operations Intelligence Unit who support NTC Targeting – People. Traveller Targeting Programs (#2299) May be assigned to program officers within the Programs Branch who are employed on the team responsible for the targeting program. Regional/HQ Intelligence (#2300) May be assigned to CBSA Intelligence Officers and Analysts. HQ Program Support (#2301) May be assigned to program officers employed at HQ that support IAPI, API/PNR program or the targeting program. Compliance Officer (#2302) May be assigned only to program officers who are employed with the Airline Compliance Unit. BOC Officer (#2345) May be given to officers employed in the Border Operations Centre in support of API/PNR and targeting programs.",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D2-7-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D2-7-2",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation and regulations\n- Customs Act\n- Privacy Act\n- Immigration and Refugee Protection Act\n- Passenger Information (Customs) Regulations\n- Immigration and Refugee Protection Regulations\n- Protection of Passenger Information Regulations\nRelated D-memo\nMemorandum D2-7-1 : Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information\nSuperseded D-memo\nD1-16-3 dated September 28, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D2-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Marine, air, highway and rail carriers importing commercial goods; freight forwarders involved in the importation of commercial goods; sufferance warehouse operators.\nKey content: How and when to submit advance cargo and conveyance information to the CBSA; how to report goods upon arrival in Canada; record keeping requirements for carriers; instructions for completing forms and documentation, including cargo control documents; non-compliance information.\nKeywords: Cargo control documents; cargo control numbers; CBSA assessment and revenue management (CARM); carriers; freight forwarders; sufferance warehouse operators; importation; transportation of goods; advance commercial information; ACI , eManifest.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Carrier and freight forwarder identification and eligibility Carrier requirements Electronic communications with the CBSA Record keeping Cargo control number and conveyance reference number reuse timeframes Monitoring Transmitting accurate data Sealing requirements Cargo reporting Corrections to cargo control documents Unique shipment processes Non-resident importer Transmitting “to order” shipments Carnets and other temporary imports Moving company and personal effects Entered to arrive ( ETA ) and value included ( VI ) shipments Ships' stores (goods imported for ships' stores) Duty free shops (goods imported by duty free shops) Shortages Overages, company owned material ( COMAT ) and goods found astray Shipper's load and count CBSA cargo control abstract Re-manifested cargo control documents Diversions (paper process for ACI /eManifest exemptions/exceptions ) Emergency diversion: Goods moving within Canada Delivery requirements Delivery requirements: Exemptions Delivery requirements: Alcohol and tobacco shipments Movement and cargo control of unreleased goods in Canada Notification of release of goods to warehouse operators Outstanding cargo control documents tracing procedures Shipments subject to the requirements of other government departments Contingency plan in the event of system failure Penalty information Ordering CBSA publications and forms\n- Appendix A: Instructions for completing Form A10— Cargo Control Abstract\n- Appendix B: Specifications for Form A8A(B)—Cargo Control Document\n- Appendix C: Bar code specifications for cargo control numbers ( CCN s)\n- Appendix D: Instructions for completing Form A8A(B)—Cargo Control Document\n- Appendix E: Cargo data requirements when representing a paper version of ACI /eManifest transmittal\n- Appendix F: Calculation of security in the Air mode\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- update the definitions section\n- replace “ pre-arrival ” with “Advance Commercial Information ( ACI )/eManifest ”, when applicable\n- replace “B3-3, Canada Customs Coding Form” with “Commercial Accounting Declaration ( CAD )”, when applicable\n- update the “Carrier and freight forwarder identification and eligibility” section to reflect the new process in obtaining carrier codes through the CBSA Assessment and Revenue Management (CARM)\n- update policy information and providing clarification on the following sections: general information carrier requirements cargo control number and conveyance reference number resume timeframes sealing requirements cargo reporting carnet and other temporary imports shortages overages, company owned material ( COMAT ) and goods found astray re-manifested cargo control documents diversions (paper process for ACI /eManifest exemption/exceptions ) emergency diversion – goods moving within Canada delivery requirements delivery requirements – exemptions delivery requirements - alcohol and tobacco shipments movement and cargo control of unreleased goods in Canada notification of release of goods to warehouse operators outstanding cargo control documents tracing procedures ordering CBSA publications and forms additional information appendices references\nThis memorandum outlines and explains general Canada Border Services Agency (CBSA) requirements and administrative policies regarding the reporting and transportation of goods being imported into and moving in-transit , through Canada by all modes of transport.\nFor information regarding the Custom Self-Assessment ( CSA ) Program policies, guidelines and procedures, refer to Memorandum D23-2-1: Customs Self-Assessment Program for Carriers .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8: Cargo—Export Movements .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum:\nAbstracts Multiple cargo control documents ( CCD s) presented to divide a shipment that was originally reported on one CCD , into two or more parts because the total manifested quantity will be accounted for on more than one release or accounting document. Administrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier ( COC ). Cargo container Cargo container means a container that: is fully or partially enclosed to constitute a receptacle intended for containing goods; is of a permanent character and is suitable for repeated use; is designed to carry goods, by one or more modes of transport, without intermediate reloading; and has an internal volume of one or more cubic metres. This includes the ancillary equipment of the container, provided that the ancillary equipment is carried with the container as well as demountable bodies. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, e.g. air waybill ( AWB ); Form A8A(B): In Bond—Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information; or receives notices from the CBSA. Commercial Accounting Declaration (CAD) A digital document used to account for imported goods into Canada. Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: The consignee definition to be used by carriers when transmitting electronic ACI /eManifest : the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (e.g. bill of lading, air waybill, or other shipping document); or The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (e.g. bill of lading, air waybill, or other shipping document); or The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (e.g. commercial invoice, bill of sale or other sales contract, or other shipping document). Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one cargo control document ( CCD ). A single shipment with the involvement of a freight forwarder also known as “Back to back” is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival ( FPOA ) using Electronic Data Interchange ( EDI ). Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the conveyance operating carrier ( COC ) to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the conveyance reference number ( CRN ) along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Deconsolidation The process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or cargo control document, to a different CBSA destination point. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (See definition below). Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit advance commercial information ( ACI ) about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight remaining on board ( FROB ) For marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada. For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada. High value shipment ( HVS ) Commercial goods that are valued over the low value shipment ( LVS ) threshold amount. House bill A cargo control document ( CCD ) submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD . House bill close message A message provided by the freight forwarder to identify all house bills related to a consolidated primary cargo document or a consolidated house bill document for closure purposes. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Other government department ( OGD ) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada ( GAC ). Refer to Other government departments and agencies: Reference list for importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Pre-arrival Prior to a conveyance or goods arriving in Canada. Pre-Arrival Review System ( PARS ) A line release option allowing importers and brokers to present release documents prior to the arrival of a shipment in order to obtain release upon arrival. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new cargo control document ( CCD ), with a new cargo control number ( CCN ), which is presented to change a CCD that had previously been submitted to the CBSA. Shipment a shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods; or a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and a shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods. Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, air waybill ( AWB ), commercial invoice, other shipping document or sales contract, etc.). Shipper's load and count Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading. Shortage Where ACI /eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the first port of arrival ( FPOA ), and subsequently the number of pieces found by the carrier or freight forwarder, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada; or the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance; mail; commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada; a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance; an emergency conveyance or goods that are transported on board that conveyance; or a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance. Split-shipment Portions of one shipment covered by one cargo control document ( CCD ) or waybill that entered the country at different times. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send advance commercial information ( ACI /eManifest data pertaining to commercial cargo and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations the Transportation of Goods Regulations , all goods that are imported or moving in-transit through Canada must be reported to the CBSA at first port of arrival ( FPOA ) in Canada, even when exempt from the requirement to provide ACI /eManifest notification. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of cargo control information enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada;\n- allow low risk goods a more efficient, stream-lined process at the border; and\n- control the movement of in bond goods.\n5. Submission of this ACI /eManifest data within prescribed pre-arrival timeframes, when combined with the arrival of the conveyance in Canada satisfies the requirement for “Report of Goods” as set out in section 12(1) of the Customs Act .\n6. When the conveyance arrives at the FPOA and the status is updated to “reported”, the CBSA sends a notification to the operator of the conveyance as identified by the CBSA carrier code on the conveyance report, detailing the cargo control numbers ( CCN s) of the related cargo transmissions. This message will serve as the carrier's “proof of report”.\nCarrier and freight forwarder identification and eligibility\n7. All carriers who transport goods must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at FPOA , freight remaining on board ( FROB ), in bond or in-transit thought Canada. The carrier code must be shown on all cargo control documents ( CCD s) or provided in Electronic Data Interchange ( EDI ) transmissions. To apply for a carrier code, refer to the CARM Client Portal ( CCP ).\n8. Carriers can only possess one carrier code in connection with each mode of transport. Freight forwarders can only possess one freight forwarder (8000 series) carrier code.\n9. For the purpose of assessing carrier code eligibility, the CBSA defines a carrier as the person operating a conveyance transporting specified goods to Canada. To operate a conveyance means to have to have legal custody and control of the conveyance.\n10. To have legal custody means to be:\n- an owner;\n- a lessee under a lease or agreement of hire;\n- a charterer under an agreement of hire;\n- as a purchaser under a conditional sale or hire purchase agreement that reserves to the vendor the title to the conveyance until the purchase price is paid or certain conditions are performed; or\n- a mortgagor.\n11. Control is defined as the person responsible for the decisions concerning the employment of the conveyance, and therefore the person who decides how and where that conveyance is employed. It must be the lowest legal entity who has legal custody and control of the conveyance that must obtain and use their carrier code.\n12. Clients who do not meet the criteria mentioned above are not eligible to receive or hold a carrier code.\n13. It is the responsibility of the applicant to demonstrate to the CBSA that the entity is in fact a carrier as per the definition in this memorandum, when requested by the CBSA.\n14. The CBSA also issues codes to eligible freight forwarders. Clients who apply for a freight forwarder code must also demonstrate that they meet the definition of a freight forwarder.\n15. Freight forwarders do not transport goods into Canada but, if in possession of valid bonded CBSA freight forwarder carrier code, may transport in bond goods from point to point within Canada. For more information on freight forwarder requirements, refer to Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements .\n16. Carriers and freight forwarders shall notify the CBSA without delay of any change to their legal entity, name, address and contact information. To change this information, refer to CARM client portal ( CCP ).\n17. Only bonded carriers or freight forwarders that have filed security with the CBSA are permitted to transport in bond goods between points within Canada.\n18. Information on posting security and requirements involving a legal name change may be found in Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Refer to the sample of Form D120—Customs Bond .\n19. A carrier who wants to become bonded under general authorization must complete an application and file security in the CARM client portal ( CCP ). Information on how to apply for a bonded carrier code can be found on the CBSA’s website: Commercial carrier and freight forwarder identification and eligibility .\n20. Bond amounts vary by mode:\n- freight Forwarder: Amount of CAN $25,000\n- air mode: Amount of CAN $10,000 to CAN $80,000\n- rail mode: Amount of CAN $80,000\n- marine mode: Amount of CAN $25,000\n- highway mode: Amount no less than CAN $5,000 per vehicle, not to exceed CAN $25,000 per fleet\nNote: For information on the calculation of security required for an air mode bond, refer to Appendix F: Calculation of security in the Air mode in this memorandum. Also, for more information on marine bond amounts, refer to Marine carriers on the CBSA website.\nCarrier requirements\n21. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n22. Transmission of electronic ACI /eManifest data does not constitute \"reporting\" for the purposes of subsection 12(1) of the Customs Act . Report, as defined in subsection 12(1), is not achieved until the conveyance has arrived in Canada and a report is made to the CBSA at the FPOA and, for rail, air and marine modes, by way of the conveyance arrival certification message ( CACM ).\n23. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI /eManifest and at-arrival information, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\n24. As per the Reporting of Imported Goods Regulations , the conveyance operating carrier ( COC ) is solely liable for the electronic transmission of ACI /eManifest primary cargo information for which it is responsible and conveyance ACI /eManifest and at-arrival information to the CBSA in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document ( ECCRD ).\n25. For clarity, the COC is the carrier company operating the conveyance that transports goods into Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. The ‘cargo carrier' is the carrier that causes goods to be transported into Canada by the COC .\n26. It is the COC 's carrier code that must be quoted within the conveyance report when transmitting conveyance data to the CBSA.\n27. As per the Reporting of Imported Goods Regulations , any carrier causing specified goods to be transported into Canada is solely liable for providing primary cargo data for which they are responsible in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document ( ECCRD ).\n28. To transport specified goods (cargo) into Canada, there are two (2) separate obligations:\n- submitting ACI /eManifest before arrival/load of the goods in Canada (subsection 12.1(1) of the Customs Act ); and\n- reporting the goods upon arrival in Canada (subsection 12(1) of the Customs Act ).\n29. Under subsection 12.1(1) of the Customs Act , the conveyance operating carrier ( COC ) is liable to provide the CBSA with ACI /eManifest information about the conveyance and about the goods on board or expected to be on board that conveyance.\n30. As per subsection 12(1) of the Customs Act , the COC must report the conveyance and all goods on board that conveyance upon arrival in Canada.\n31. Subsection 2.1(a)(i) of the Reporting of Imported Goods Regulations , mandates the cargo carrier to provide ACI /eManifest cargo information for all cargo it is responsible for on board that conveyance and, if applicable, the COC must provide ACI /eManifest cargo information for any cargo it is responsible for.\n32. The carrier whose carrier code is on the cargo transmission is liable for: all ACI /eManifest information provided to the CBSA; to ensure it is true, accurate, and complete; and for duties and taxes on the goods until they are released by the CBSA, or until liability is transferred in accordance with subsection 20(2) of the Customs Act .\n33. When ACI /eManifest information has not been transmitted for any cargo on board the conveyance in air, marine and rail modes, the COC may be subject to Administrative Monetary Penalty System ( AMPS ) contraventions for non-report , as the cargo report was not on file when the transmission of the conveyance arrival certification message ( CACM ) was sent. The cargo carrier who has not transmitted ACI /eManifest information for which they are responsible may also be subject to AMPS penalties.\n34. In a business to business arrangement, it is possible for both the COC and the cargo carrier to be held individually liable for three separate contraventions related to one shipment:\n- when ACI /eManifest information is not submitted (cargo carrier);\n- when cargo is not reported on arrival ( COC ); and\n- when the COC fails to attach a cargo report created by the cargo carrier.\n35. Carriers may hire a service provider or agent to transmit ACI /eManifest information and at-arrival information on their behalf. The carrier code on the electronic transmission must be that of the actual carrier, not the agent or service provider. In order for the CBSA to communicate with the agent or service provider on behalf of the carrier, a third party consent must be completed and on file with the CBSA.\nElectronic communications with the CBSA\n36. Under section 12.1 of the Customs Act and the Reporting of Imported Goods Regulations , all carriers must transmit ACI /eManifest electronic cargo and conveyance data using electronic data interchange ( EDI ) and all freight forwarders must transmit pre-arrival electronic house bill(s) supplementary cargo data and house bill(s) close data using EDI for consolidated shipments. Highway carriers and freight forwarders also have the option of using the eManifest Portal .\n37. For more information, refer to the mode specific Memoranda D3 series: Transportation series or to the mode specific Electronic Commerce Client Requirements Document ( ECCRD ).\nRecord keeping\n38. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of 3 complete calendar years plus the current year during which data were transmitted.\nCargo control number and conveyance reference number reuse timeframes\n39. Cargo control numbers ( CCN s), conveyance reference numbers ( CRN s) and supplementary reference numbers ( SRN s) must be unique and cannot be reused for three years starting January 1st of the year following their initial use.\nNote: In the Air mode, the CCN , CRN and SRN must be unique and cannot be reused for one year starting January 1st of the year following their initial use.\nMonitoring\n40. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that ACI /eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exception/exemption codes.\nTransmitting accurate data\n41. When using the pre-arrival review system ( PARS ), the electronically transmitted CCN on the cargo data must exactly match the CCN quoted in the PARS release request, inclusive of the acronym “ PARS ”, where applicable.\n42. It is not a requirement to embed the letters “ PARS ” into a PARS number, but if a carrier does embed letters into the PARS number, then the carrier must use the identical number in their ACI /eManifest cargo transmission.\n43. If the CCN quoted in the PARS release does not exactly match the electronically transmitted cargo data, this will affect the Release Notification System ( RNS ) capabilities and subscribers will not receive RNS messages. Inaccurate CCN transmissions by carriers could result in sanctions for non-compliance including the issuing of AMPS . Shipments where the CCN quoted in the PARS release does not match the electronic cargo data may result in the shipment not being released.\nSealing requirements\n44. With regards to conveyances and containers that have been authorized to move inland to a sufferance warehouse, the sealing of conveyances and containers are required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader programs, (refer to Memorandum D23-1-1: Partners in Protection Program for more information on sealing requirement for trusted traders );\n- cargo that is prohibited, controlled or regulated by any Act of Parliament;\n- domestic in-transit movements moving on Form A8B: United States—Canada Transit Manifest to the point of final export;\n- movement of conveyances and containers from the FPOA to a CBSA examination location; and/or\n- at the discretion of the officer.\n45. With the exception of cargo listed in this memorandum, bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses where the cargo has been amended or re-manifested .\n46. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers.\n47. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nCargo reporting\n48. The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n49. For further information on ACI /eManifest and reporting procedural requirements for import, in bond, in-transit and freight remaining on board ( FROB ) (in air and marine modes only) cargo, refer to the Memoranda D3 – Transportation series relating to the particular mode of transportation. These include:\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements ;\n- Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements ;\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements ;\n- Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements ; and\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements .\n50. Shipments eligible for the Courier Low Value Shipment ( CLVS ) Program can be reported on a cargo/release list and do not require an ACI /eManifest cargo transmission.\n51. Mixed shipments of high value goods and CLVS are not exempt from ACI /eManifest cargo transmission. Refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements for additional information on mixed high value and CLVS cargo. Further information on cargo/release list reporting can be found in Memorandum D8-2-16: Courier Imports Remission and Memorandum D17-4-0, Courier Low Value Shipment Program .\n52. Low Value Shipments ( LVS ) that are ineligible for the CLVS program must provide an ACI /eManifest cargo transmission, as per the Reporting of Imported Goods Regulations .\n53. Should cargo previously reported under the CLVS Program be removed from the CLVS Cargo Release List post arrival through the issuance of Form BSF243 (Y50): Reject Document Control by the CBSA, or post arrival by the courier, the client is not to transmit ACI /eManifest data. The cargo must be arrived by the warehouse operator by submitting a Warehouse Arrival Certification Message ( WACM ) prior to obtaining the release. If cargo is removed from the CLVS Program stream prior to arrival then ACI /eManifest data is required as per the mode of transportation used. For more information, refer to the Memoranda D3 Transportation series specific to the mode of transportation.\n54. Unless otherwise exempted in writing by the CBSA, goods reported at First Port of Arrival ( FPOA ) and authorized to move in bond, must be delivered to the applicable primary sufferance warehouse that is licensed to receive the goods. Refer to Memorandum 4-1-4: Customs Sufferance Warehouses for a list of warehouse types .\n55. The carrier must indicate the CBSA office where the goods are to be released or destined. This is the CBSA office code applicable to the destination primary sufferance warehouse where the goods are to be delivered.\n56. The carrier must indicate the name and address/ sub-location code of the destination primary sufferance warehouse where goods will be stored pending clearance. For more information on generic sub-location reporting, refer to the individual mode specific D memoranda:\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements ;\n- Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements ;\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements ;\n- Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements ; and\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements .\nNote: Where goods will eventually move from the primary to a secondary sufferance warehouse, the primary carrier will transmit the primary warehouse sub-location code as the destination or as the location of goods on their cargo transmission.\n57. For information regarding goods imported by courier, refer to Memorandum D17 series: Accounting and Release Procedures .\n58. When reporting goods to the CBSA that are exempt from ACI /eManifest requirements, carriers may use the standard Form A8A(B): In Bond—Cargo Control Document , which is now available online in a fillable/savable format on the CBSA's website. Carriers may also produce their own Form A8A(B): In Bond—Cargo Control Document, printed in accordance with the specifications contained in Appendix B: Specifications for Form A8A(B)—Cargo Control Document . Alternatively, carriers may use other approved cargo control documents ( CCD s) such as the International Air Transport Association (IATA) standard air waybill for air cargo; Form A6A: Freight/Cargo Manifest for marine cargo and Form A8B, United States – Canada Transit Manifest , for in-transit goods being transported by highway mode, etc.\n59. When ACI /eManifest data has been transmitted and requires a paper CCD or paper house bill for release purposes, the carrier has the option of using Form A8A(B), In Bond – Cargo Control Document, or a paper print out of the ACI /eManifest transmission, provided it contains the information found in Appendix E: Cargo data requirements when representing a paper version of ACI /eManifest transmittal .\nNote: For further information on alternate CCD s that meet the CBSA's requirements and instructions on the completion of the prescribed reporting documents, refer to the Memoranda D3 – Transportation series relating to the particular mode of transport and Memorandum D17-1-2: Reporting and Accounting for Low Value Commercial Goods . These include information on forms A8A(B): In Bond—Cargo Control Document, A6A: Freight/Cargo Manifest, A8B, United States – Canada Transit Manifest, A10: Cargo Control Abstract and A30: Diversion Notice . For further information on reporting automotive production and service goods, refer to Memorandum D17-3-1: The New Automotive System—Highway Mode .\nCorrections to cargo control documents\n60. Any corrections must be made to all paper copies (when applicable) of the original CCD before presenting it to the CBSA. Corrections must also be made to the ACI /eManifest cargo control data elements, which have been electronically transmitted to the CBSA.\nNote: Instructions for providing corrected information in the required electronic format are found in the Electronic Commerce Client Requirements Document ( ECCRD ).\n61. Corrections to a paper CCD may also be made after the carrier has reported to the CBSA, if the longroom and the CBSA delivery authority copies have not been presented to the broker/consignee. The corrections are to be made on the longroom and the CBSA delivery authority copies and presented to the CBSA, accompanied by supporting evidence, if the quantity or description is changed. Acceptable supporting evidence will be the original bill of lading, waybill, interlined pro-bill or other acceptable document from the point of loading. The longroom and the CBSA delivery authority copies will be returned to the carrier for presentation to the consignee. Electronic transmissions must also be updated to match the paper version.\n62. When a paper cargo control document ( CCD ) must be rewritten, the rewritten document must bear the same cargo control number ( CCN ) as the original. A notation must be shown on the new document in the description of goods section stating the reason the original document has been rewritten. Any change in the quantity or description of goods must be supported by documentation such as the original bill of lading, waybill, interlined pro-bill , or other acceptable document from the point of loading.\n63. The carrier should rewrite the paper CCD , or update the ACI /eManifest electronic cargo transmission, for a change in quantity on a shipper's load and count only when the original bill of lading or interlined pro-bill contains a typographical or other error, or when an error occurred in the preparation of the cargo control document/transmission .\n64. The carrier must present all copies of the rewritten paper document with the longroom and the CBSA delivery authority copies of the original document, and the supporting documentation, where necessary, to the CBSA for validation.\n65. If found to be acceptable, the longroom and the CBSA delivery authority copies of the rewritten paper document will be date stamped on the reverse of the document, and in the case of electronic longroom processing an electronic date stamp will appear on the front of the document. The rewritten longroom and the CBSA delivery authority copies will be returned to the carrier for furtherance to the consignee. The CBSA will destroy the original CBSA delivery authority copy. The rewritten mail copy (with the original longroom copy and supporting documentation) will be retained by the CBSA.\n66. For corrections or amendments to electronic cargo data, refer to the specific modal Memoranda D3 – Transportation series .\nUnique shipment processes\n67. The following processes are not exempt from ACI /eManifest data but the reporting and/or ACI /eManifest requirements differ in some manner. For information on other mode specific processes, refer to Memoranda D3 - Transportation series.\nNon-resident importer\n68. For shipments being delivered to Canada where the consignee is a non-resident importer, the foreign name and address of the consignee will be accepted in the consignee name and address fields in the cargo transmission.\n69. The Canadian party to whom the cargo is being delivered must be provided in the delivery party name and address fields. The delivery party name and address may be a warehouse, rail yard, etc., if that is where the carrier's contract of carriage ends.\nTransmitting “to order” shipments\n70. In acknowledgment of common business practices the CBSA will accept “To Order”; “To Order of Shipper”; or “To Order of Bank”; or “Other Named Entity” in the consignee field provided the name and address of the owner or owner's representative is transmitted as a Notify Party. To help clarify, the following examples illustrate the CBSA's requirements:\nExample 1: “To Order” and “To Order of Shipper”\nThe CBSA will accept “To Order” and “To Order of Shipper” in the consignee name field. The address information, city name, and country are mandatory fields for the consignee and ideally the shipper's coordinates would be repeated. However, the CBSA will accept terms such as “Same as Shipper”; “See Above”; etc., in the address information field and city name.\nThe name and address of the owner or owner's representative would be provided in the Notify Party fields. The delivery address, if different, would be transmitted in the Delivery Address fields.\nExample 2: “To Order of Bank or Other Named Entity”\nThe name of the bank or the named entity must be transmitted in the consignee name field. Again, because the address information, city name, and country are mandatory fields, the complete address of the bank, or other named entity, must be transmitted in the consignee name and address fields. The name and address of the party taking receipt of the goods in Canada must be transmitted in the Notify Party fields. The delivery address, if different from the address provided in the Notify Party fields must be transmitted in the Delivery Address fields.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Carnets and other temporary imports",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "71. The CBSA does not accept carnets or other temporary import documents as a valid cargo control document ( CCD ) for the import, in-transit , or export movement of goods by a carrier.\n72. Electronic ACI /eManifest cargo and conveyance data must be transmitted for carnet or other temporary imports or in-transit shipments within the prescribed timeframes. Carnet and other temporary imports arriving in Canada for export must also be accompanied by the appropriate CBSA CCD s for the mode of transport being used. The Carnet and other temporary import documents must be presented to the CBSA at the time of arrival or export.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Moving company and personal effects",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "73. When personal effects are being imported into Canada the name and address of the actual consignee is required. The name of the moving company may be provided in the Notify Party field.\n74. For additional information on personal effects and goods to follow, refer to Memorandum D17-1-3: Casual Importations .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Entered to arrive ( ETA ) and value included ( VI ) shipments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "75. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) is required for entered to arrive ( ETA ) and value included ( VI ) type shipments within the prescribed timeframes. The CBSA will manually acquit the cargo data with the original transaction number associated with the goods.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Ships' stores (goods imported for ships' stores)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "76. Defined as goods imported into Canada by airlines or vessels specifically for delivery to vessels or a bonded warehouse, refer to Memorandum D4-2-1: Ships' Stores for additional information .\n77. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported for ships' stores into Canada must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Duty free shops (goods imported by duty free shops)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "78. Defined as goods imported into Canada by duty free shops and delivered directly to a licensed duty free shop facility. Refer to Memorandum D4-3-4: Duty Free Shop—Operational Responsibilities and Memorandum 4-3-5: Duty Free Shop—Inventory Control and Sales Requirements for additional information on duty free shops.\n79. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported and delivered directly to a licensed duty free shop must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Shortages",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "80. A shortage occurs where a quantity of goods was initially reported upon arrival at first port of arrival ( FPOA ), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA upon arrival.\n81. As the carrier's report to the CBSA is proof of the goods being on board the conveyance, all goods reported to the CBSA are deemed to have entered in Canada.\n82. Duty and taxes will be assessed on all goods reported unless acceptable evidence of a shortage is presented to the CBSA. Presentation of evidence of the shortage is the responsibility of the party liable for payment of the duties and taxes.\n83. Acceptable evidence of a shortage can consist of written evidence of payment of a claim by a foreign carrier or a statement by a border services or peace officer that the goods were destroyed through an accident, fire or documentation from the vendor, exporter, shipper or warehouse operator at the point of departure attesting that a true shortage did exist and was not the result of theft, loss, etc.\nNote: Documentation originating from the carrier or freight forwarder is not considered acceptable evidence of a shortage. Shortages must be substantiated by a third party.\n84. Where evidence of a shortage cannot be provided within 70 days of the initial report, duties and taxes owing for the goods short must be paid. For information on refund claims, refer to Memorandum D6-2-3: Refund of Duties .\n85. Shortages previously noted on waybills at a trans-shipping point outside Canada, or as ascertained by a physical check by a Border Services Officer ( BSO ) at the CBSA office of importation, must be noted by way of a change or an amendment to the cargo data as soon as it is discovered.\n86. When portions of a shipment previously identified as a shortage are forwarded to Canada, they must be reported to the CBSA. The new ACI /eManifest cargo transmission must bear a reference to the original CCN in the special instructions field.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Overages, company owned material ( COMAT ) and goods found astray",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "87. Any excess from the quantity of goods transmitted in the same shipment and found by the carrier or freight forwarder post arrival are considered overages.\n88. When an overage is found post arrival, the carrier or freight forwarder should change or amend their cargo document to show the correct quantity of the goods. Highway cargo, rail cargo and house bill transmissions may be amended using the overage amendment code. Air cargo and marine cargo transmissions may be charged (no amendment code available).\n89. If no ACI /eManifest transmission is on file and goods are found but not reported then a new advance commercial information ( ACI ) cargo transmission will be required.\n90. If ACI /eManifest transmission is on file then any additional goods that are found before the cargo is released should be changed/amended . If additional goods are found after the release has occurred and the cargo control number ( CCN ) was acquitted, the carrier should not amend the acquitted cargo.\n91. As overages represent cargo that has not been reported to the CBSA as required under the Customs Act , when a border services officer ( BSO ) discovers an overage during a CBSA check or examination, the carrier or freight forwarder may be assessed the appropriate penalty. For additional information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System .\n92. In the case of overages found by a carrier or freight forwarder within their own system, the carrier or freight forwarder must report the goods to the nearest CBSA office immediately using the appropriate ACI /eManifest cargo transmission.\n93. For consolidated shipments, the CBSA requires complete information pertaining to all specified goods prior to loading or prior to arrival in Canada. Where no ACI /eManifest information was transmitted (full shortage) and no exemption or exception exists, a house bill transmission is required as soon as it is discovered.\n94. Company owned material ( COMAT ), or goods carried in a conveyance (truck, aircraft, etc.) owned or controlled by the importer or shipper found not reported to the CBSA may be subject to enforcement action and/or AMPS penalties. For more information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System .\n95. Domestic goods shipped from one point in Canada to another point in Canada, found astray in the United States and returned to Canada must be covered by the appropriate ACI /eManifest cargo transmission showing the CBSA office of re-importation as the receiving CBSA office. Once verified of the facts, the shipment will be released to the carrier or freight forwarder.\nNote: Verification will consist of satisfactory evidence provided by the United States Customs and Border Protection (US CBP) or the carrier at the trans-shipping point where the goods were found. The CCD or ACI /eManifest cargo transmission will be acquitted by reference to this memorandum.\n96. Shipments originating in the United States destined for other points in the United States, but found astray by the carrier or freight forwarder in Canada are to be returned to the United States on a CCD . The document must certify that the shipment was found astray in Canada on the applicable date and is now being returned to the United States in the same condition as received. The certificate must also state that the goods have remained under CBSA control. When the goods are exported, the long room and the CBSA delivery authority copies must be presented to the CBSA at the point of exit. The CBSA delivery authority copy will be returned to the carrier or to the freight forwarder after being stamped by the CBSA and the long room copy will be assigned an outward report number and retained by the CBSA.\n97. Carriers and freight forwarders must transmit ACI /eManifest cargo data and house bill data (if the shipment is consolidated) for all goods being transported to Canada, including Canadian goods found astray outside of Canada, unless there is an exemption or exception. Once verified of the facts, the CBSA will release the shipment to the carrier or freight forwarder. Verification will consist of satisfactory evidence provided by the foreign Customs organization or the carrier. The cargo control document ( CCD ) will be acquitted by a reference to this memorandum.\n98. Foreign goods found astray in Canada must have ACI /eManifest cargo data electronically transmitted post arrival as soon as they are discovered by the carrier or freight forwarder. The goods may then be exported in accordance with the Reporting of Exported Goods Regulations and as outlined in Memorandum D3-1-8: Cargo—Export Movements .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Shipper's load and count",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "99. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state \"shipper's load and count\" and the shipper must seal all units before transferring to the carrier. \"Shippers load and count\" is not a description of the goods.\n100. The carrier must maintain a seal record and note the seal number on the cargo transmission. A border service officer ( BSO ) must supervise the breaking of a shippers seal when required for CBSA purposes. The BSO will reseal the unit with a CBSA seal and notate the new number on the documents.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "CBSA cargo control abstract",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "101. A shipment must be abstracted when its CCD will be accounted for by more than one CBSA accounting document or other clearance document. Importers or their agents (including freight forwarders and carriers) must document abstracts on the CBSA Form A10: Cargo Control Abstract .\n102. A Form A10: Cargo Control Abstract must be prepared for each portion of the shipment requiring separate acquittal. The entire quantity shown on the carrier's original cargo transmission must be accounted for on these documents.\n103. Form A10: Cargo Control Abstract is a five-part form consisting of the following copies:\n- CBSA control copy;\n- longroom copy;\n- CBSA delivery authority copy;\n- warehouse operator's copy; and\n- issuer's copy.\nNote: This fillable form can be downloaded from the CBSA's list of forms online , printed and saved.\n104. Each cargo control abstract must show a unique number consisting of the cargo control number ( CCN ) on the master cargo control transmission, suffixed by the character X and a sequential numeric digit, beginning with 1. For example:\n- If a shipment manifested by a carrier were to be accounted for by three separate acquittal documents, three abstracts would be prepared. The master CCN 6110 SA12345 would be shown in the \"Master Cargo Control No.\" field of each abstract, and the three abstracts would be numbered 6110 SA12345X1, 6110 SA12345X2, 6110 SA12345X3; or\n- System limitations allow for a maximum of 25 characters. Therefore, where a cargo control document ( CCD ) consisting of 23 characters is to be abstracted into more than nine shipments, the CCN on the master document would be suffixed by: X1 to X9 for the first nine abstracts; Y1 to Y9 for the next nine abstracts; Z1 to Z9 for the next nine abstracts; A1 to A9 for the next nine abstracts; B1 to B9 for the next nine abstracts; etc.\nNote: The character \"D\" cannot be used as a suffix in abstract numbers.\n105. The importer or their agent must present all copies of the abstracts listed on the Form A10: Cargo Control Abstract, prior to the release of any portion of an abstracted CCD .\n106. The CBSA control copy of each abstract will remain with the CBSA. The original CCN will be manually acquitted in the CBSA system with the new abstract cargo control numbers ( CCN s). The longroom and the CBSA delivery authority copies of each abstract will be returned to the consignee for presentation with the clearance documents. The importer or their agent will forward the warehouse operator's copy of each abstract to the warehouse operator for record-keeping purposes. The issuer's copy of each abstract will be returned to the importer or their agent. Further details on the warehouse operator's record-keeping requirements can be found in Memorandum D4-1-4: Customs Sufferance Warehouses .\n107. Under no circumstances may cargo be removed from a sufferance warehouse once abstracts have been presented without presentation of a valid acquittal document or a re-manifest to cover the movement of the goods. Failure to comply will result in the issuance of Administrative Monetary Penalty System ( AMPS ) penalties.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Re-manifested cargo control documents",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "108. In situations where cargo must be re-manifested (for example, a change in liability or a change to the destination on the previous cargo document), a new cargo control document ( CCD ), Form A8A(B): In Bond—Cargo Control Document , otherwise known as a re-manifest, must be presented to the CBSA before the goods are allowed to proceed. The re-manifest must be presented at the CBSA office where the goods are located. The information shown on the re-manifest must match the information on the original cargo transmission. Re-manifests will be approved when the previous cargo control number ( CCN ) is in an arrived status. Any discrepancies must be approved by the CBSA office where the goods are located. The re-manifested CCD must have a new CCN with the original CCN notated in the \"previous cargo control number\" field.\n109. Consolidated shipments cannot be re-manifested unless they are in-transit and qualify for the exception found in Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements :\n- temporarily allow the submission of either house bills or supplementary cargo data for consolidated cargo originating offshore and transiting through Canada to the United States (Offshore – Canada – United States), when all of the house bills within the consolidated shipment are transiting Canada and being exported together.\n110. If the conditions in the above paragraph are met, a consolidated shipment may be re-manifested if:\n- supplementary data reports are transmitted pre-arrival instead of electronic house bills;\n- all of the shipments in the consolidation are being exported at the same time;\n- a paper re-manifest is presented by the carrier transporting the shipment to the port of export using the consolidated primary cargo control number ( CCN ) as the previous CCN on the re-manifest; and\n- the consolidated shipment will be reported for export as per Memorandum D3-1-8: Cargo—Export Movements .\n111. The carrier code appearing in the “carrier code/cargo control number” field of the re-manifested cargo control document ( CCD ) represents the carrier who is liable for the goods.\n112. In the case where the original cargo is to be split for furtherance to more than one destination, or split for furtherance for export on multiple conveyances, re-manifests (multiple A8A(B) In Bond – Cargo Control Documents) are to be prepared for each portion of the shipment, by destination. All the re-manifests for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.\n113. All copies of the re-manifest A8A(B) In Bond – Cargo Control Documents must be presented to the CBSA. The mail and station copies of the re-manifest form A8A(B) In Bond – Cargo Control Documents will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Diversions (paper process for ACI /eManifest exemptions/exceptions )",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "114. A diversion occurs when a shipment is rerouted to another CBSA office, before arriving at the destination CBSA office or sufferance warehouse indicated on the CCD . If it is determined that the goods should have been directed to another CBSA office for release only after arrival at the destination, then a re-manifest must be submitted. No more than one diversion of the same shipment will be allowed before a new CCD is issued.\n115. It will be the responsibility of the carrier in whose dispatch system the diversion occurs to prepare Form A30: Diversion Notice , in duplicate, and attach both copies to the longroom copy of the cargo control document ( CCD ). Form A30: Diversion Notice is available in a fillable, savable format online.\n116. The diversion notice will be supplied by the carrier in 21.5 cm by 14 cm (8 in. by 5 in.) size and printed on blue paper. If the carrier so elects, the diversion notice can be prepared in triplicate. The third copy will be date stamped and returned to the carrier for record purposes.\n117. The diversion notice and the longroom and the CBSA delivery authority copies of the CCD must be given to the consignee, or connecting carrier if interlined, for presentation with the relative acquittal documents at the CBSA office of release. The diversion notice will remain with the acquittal document until numbered.\n118. Diverted shipments cannot be released by the CBSA without a diversion notice attached to the CCD . In situations where the carrier neglects to provide the consignee with a diversion notice, it is the consignee's responsibility either to obtain it from the carrier or to prepare a diversion notice (in duplicate) for presentation to the CBSA.\n119. If a discrepancy exists, the CBSA office of release will contact the CBSA office at the first port of arrival ( FPOA ) by returning the diversion notice with a copy of the CCD . It will be the responsibility of the CBSA office at the FPOA to resolve the discrepancy.\n120. When only a portion of the shipment is to be diverted to another CBSA office for release, an abstract must be prepared to cover the re-routed portion of the shipment as well as the portion of the shipment to be cleared locally. The re-routed portion must then be documented on a re-manifest, which will cancel the abstract.\n121. For modal specific information on diversion reporting procedures for cargo that has been electronically transmitted, refer to the Memoranda D3 series: Transportation .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Emergency diversion: Goods moving within Canada",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "122. The person in charge of the conveyance must declare an emergency diversion. Reasons for such declarations will vary and can include: mechanical, medical, inclement weather conditions, security, etc.\n123. If a conveyance loaded in Canada is destined to another Canadian port and is diverted to a foreign port due to an emergency such as stated above, the following will occur:\n- If the Canadian goods and crew remain on the conveyance for the duration of that emergency at the foreign port and no other goods or crew are loaded or offloaded onto the conveyance during the emergency, and they continue their journey to its original Canadian destination once the emergency has passed, the cargo and crew will clear the CBSA at Canadian destination. ACI /eManifest will not be required . The arrival of the conveyance must be reported to the CBSA. Reporting instructions for the various modes are: marine mode: Form A6: General Declaration to the CBSA at that port; highway mode: Verbal report at CBSA port of entry; and air mode: Completed form Form AG1: General Declaration (Outward/Inward) . rail mode: Form A1: Train Report Inward.\n- If any of the Canadian goods are offloaded and/or any crew disembarks at the foreign port, or additional goods are loaded and/or additional crew embarks onto the vessel at the foreign port, the emergency diversion reporting exemption will not be applicable and full ACI /eManifest will be required within the prescribed timeframes for the mode of transportation, including cargo reports for all shipments on board the conveyance (those loaded in Canada as well as those loaded at the foreign port).\n124. Refer to the specific modal Memoranda D3 - Transportation series for procedures regarding reporting on arrival in scenarios when ACI /eManifest is not required (as per point (a) above) including Appendix C in Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements for contact information for the National Targeting Centre (NTC) and regional ports of entry.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Delivery requirements",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "125. In bond goods that have not been released by the CBSA at the first port of arrival ( FPOA ) must be delivered to a CBSA specified sufferance warehouse for CBSA release, unless exempted from this requirement by the CBSA.\n126. Information about general delivery requirements into sufferance warehouses may be found in the mode specific Memoranda D3 - Transportation series .\n127. In every mode, once unreleased goods physically arrive at a sufferance warehouse, the warehouse operator must submit a warehouse arrival certification message ( WACM ) for each cargo control number ( CCN ) that has that warehouse as a final destination whether the CCN is in an electronic or paper format. Warehouse operators must register with the Technical Commercial Client Unit ( TCCU ) to become compliant with WACM requirements. Warehouse operators must use electronic data interchange ( EDI ) to transmit WACM , as this functionality is not currently supported through the eManifest portal. Information on WACM and other notifications can be found in Chapter 11: Advance Commercial Information ( ACI /eManifest Notices ( ECCRD ).\n128. When multiple containers are documented on one CCD but arriving at the destination warehouse at different times, the warehouse operator may send a WACM to arrive the CCN when the first container physically arrives at the warehouse, as long as all of the containers documented on the same CCD are physically in Canada.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Delivery requirements: Exemptions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "129. The following commodities have been exempted from the delivery requirements outlined previously in this memorandum:\n- articles imported as settlers' effects (tariff item No. 9807.00.00) or under the provisions of tariff items Nos. 9805.00.00 and 9808.00.00 when delivered to a CBSA office; and\n- goods imported for a period not exceeding six months for the purpose of display at a convention or a public exhibition at which the goods of various manufacturers or producers are displayed; and\n- empty cargo containers repositioned for loading export cargo; and\n- goods subject to the Explosives Act ; and\n- goods transferred from a bonded warehouse in one CBSA office jurisdiction to a bonded warehouse in another CBSA office jurisdiction, provided the fields indicating the sending and receiving CBSA offices on the cargo transmission control document are properly completed; and\n- goods for delivery to a CBSA bonded warehouse under the jurisdiction of a frontier CBSA office may be manifested directly onto the frontier CBSA office, when no sufferance warehouse is established at the location; and\n- goods being the property of the United States government, arriving by highway and manifested on Argentia, Newfoundland, for release (provided the imported goods comply with the restrictions imposed by the Excise Act, 2001 ); and\n- goods for delivery to a duty-free shop.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Delivery requirements: Alcohol and tobacco shipments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "130. Spirits (including beer), wine and tobacco products must be sealed as per sealing requirements as outlined in this memorandum.\n131. In case of specific commodities such as bulk goods and liquid products, direct delivery to a warehouse licensed to receive those goods is permitted. For more information, refer to Memorandum D4-1-4: Customs Sufferance Warehouses .\n132. For additional information on the warehousing, delivery requirements and restrictions related to alcohol and tobacco products, refer to the following memoranda:\n- Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors ;\n- Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements ; and\n- Memorandum D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods .\n133. For additional information on excise policy related to alcohol and tobacco products, contact the excise duty section of your regional Canada Revenue Agency (CRA) office. For a directory of regional offices , consult the CRA website.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Movement and cargo control of unreleased goods in Canada",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "134. Information about movement between sufferance warehouses may be found in the Memoranda D3 - Transportation series relating to the cargo control procedures for the particular mode of transport.\n135. Goods transferred from a sufferance warehouse to a private bonded warehouse will not be documented on a cargo control document ( CCD ), as the CBSA control will be affected under the Commercial Accounting Declaration ( CAD ) . Responsibility for loss will rest with the importer of record on whose behalf the transfer was made. This shall also apply to goods transferred between private bonded warehouses within the jurisdiction of one CBSA office.\n136. Goods transferred from or into a public bonded warehouse must be documented on a CCD . A CCD will also be required when goods are transferred from a private or public bonded warehouse in one CBSA jurisdiction or into a private or public bonded warehouse in another CBSA office jurisdiction.\n137. Where possible, the CCD covering the transfer must be presented at the same time as the CAD and it must bear a reference to the CAD number in the description of goods section. The quantity and description of goods shown on the CCD must be identical to that shown on the CAD. Where the goods are moving from a sufferance warehouse into a public bonded warehouse, the CBSA will validate the cargo control document ( CCD ) covering the transfer of the goods.\n138. After validation of the Commercial Accounting Declaration (CAD) and the CCD , the longroom and the CBSA delivery authority copies of the CCD s will be returned to the carrier for presentation to the receiving warehouse operator. The CBSA will retain the mail and station copies of the CCD s for control purposes.\n139. Upon delivery of the goods to the bonded warehouse, the warehouse operator must acknowledge receipt of the goods on the longroom and the CBSA delivery authority copies. Any discrepancies in the number of pieces should also be noted.\n140. When the goods have been transferred from a bonded warehouse, the warehouse operator will present the longroom and the CBSA delivery authority copies to the consignee or agent for subsequent presentation with the CAD for re-warehousing.\n141. A hold at the first port of arrival ( FPOA ) supersedes an authorization to move that may be granted by the CBSA. Where a hold for a health, safety and security (HSS) examination is placed on the shipment, the shipment will be held at the primary sufferance warehouse at the FPOA . Movement beyond the primary sufferance warehouse at the FPOA or the designated commercial office will not be allowed unless authorized by the CBSA.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Notification of release of goods to warehouse operators",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "142. Information related to the documentation required for release of goods from a sufferance warehouse can be found in Memorandum D17-1-4: Release of Commercial Goods . Warehouse operators may release goods from a sufferance warehouse when documentation listed in Memorandum D4-1-4: Customs Sufferance Warehouses is presented.\n143. Warehouse operators wishing to receive the deconsolidation notice, the release notice or the custom self-assessment ( CSA ) authorized to deliver notice should refer to the Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ) for additional information.\n144. In those cases where more than one shipment is contained in the car, trailer or container, it is the warehouse operator's responsibility to ensure that only the identified shipment is released or that the car, trailer or container is held until all its contents are released.\n145. If an ACI /eManifest hold has been placed on a shipment, this hold supersedes the release of the goods. The goods cannot be released until the hold has been removed by the CBSA.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Outstanding cargo control documents tracing procedures",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "146. The carrier's report to the CBSA is proof of the goods being on board the conveyance in the absence of evidence to the contrary, and all goods reported are deemed to have arrived. The carrier is liable for duty and taxes payable on all goods reported, unless one of the conditions outlined in subsection 20(2) of the Customs Act , or evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA release is provided. In accordance with the Reporting of Imported Goods Regulations , payment or evidence should be provided to the CBSA within 70 days of the date of initial report.\n147. Tracing procedures will be initiated by the CBSA against all outstanding cargo control documents ( CCD s) that remain unacquitted 40 days from the date of initial report to the CBSA.\n148. Before issuing form A19, CBSA Tracer, the CBSA will verify if the goods are on hand in a CBSA sufferance warehouse or other approved holding area. If the goods are found, the procedures for unclaimed goods, as detailed in the Storage of Goods Regulations , will be followed.\n149. If the goods are not in the sufferance warehouse, a form A19, CBSA Tracer, will be issued to the carrier of record (i.e. the carrier whose carrier code appears on the outstanding cargo transmission).\n150. Form A19: CBSA Tracer, allows the carrier 30 days to present the goods for examination, to present evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA examination and release, to present evidence that the goods were exported, or that the liability for the in bond shipment was transferred to another bonded carrier or to a sufferance warehouse operator.\n151. Where satisfactory evidence can be provided to prove that the goods did not enter Canadian consumption without a CBSA examination or release, the carrier will be exonerated of liability to pay duties and taxes. As a guideline, the following is representative of satisfactory evidence:\n- the proof that the goods were released by the CBSA via the Release Notification System ( RNS ), or the eManifest D4 “released” message. In addition, an “arrived” message as part of the eManifest suit of notices issued by CBSA when the goods have been arrived via warehouse arrival certification message ( WACM ) and a release is not on file; or\n- the goods were not laden outside Canada. A written statement from the exporter, foreign port authority or other official with knowledge of the facts that the goods are located in a foreign country and have not been laden for movement to Canada; or\n- a shortage occurred outside Canada. Written evidence of payment of a claim by a foreign carrier to support the contention that the shortage occurred outside Canada, or a statement by a foreign customs or peace officer that the goods were lost or destroyed through an accident or other such contingency abroad; or\n- the goods were delivered into an approved CBSA sufferance warehouse. A receipt document signed by the sufferance warehouse operator or warehouse arrival certification message ( WACM ) that was accepted by the CBSA; or\n- the goods were transferred in bond to another bonded carrier. A transfer document or a copy of the cargo control document ( CCD ) bearing the signature of a representative of the transferee with the document marked \"in bond\". This refers to those shipments, which are turned over to another carrier for re-manifesting to their final destination; or\n- while still in bond, the goods were exported from Canada. A copy of the CCD or electronic export report under which the goods were exported without leaving the carrier's system, or a copy of a United States Consumption Entry, or similar accounting document from a foreign government; or\n- the goods were destroyed after landing in Canada, before the CBSA release. Evidence of destruction by accident, fire, etc., in the form of a report by police or fire officials, or remnants of the articles identifiable as the goods covered by the CCD .\n152. If, on receipt of the form A19, CBSA Tracer, the carrier determines the load is within the carrier's system, the cargo is to be delivered immediately to the sufferance warehouse. The carrier must inform the consignee and the CBSA of the location of the goods.\n153. The CBSA will allow the consignee two business days after notification by the carrier, warehouse operator, or importer/broker that an accounting document is required, to present an accounting document for the goods before issuing a Form E44: Notice – Unclaimed Goods, and transferring the goods into the Queen's warehouse. The form is used to notify the importer and carrier that goods have been left unclaimed in a CBSA office, highway frontier examining warehouse, sufferance warehouse or bonded warehouse, and that the goods must be claimed within 30 days of the date that the Form E44: Notice – Unclaimed Goods was issued or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the importer or owner. Refer to Memorandum D4-1-5: Storage of Goods , Appendix A for sample of Form E44: Notice – Unclaimed Goods.\n154. When a carrier submits acceptable evidence to the CBSA that the goods were transferred in bond to another bonded carrier for re-manifesting to another CBSA office, the original carrier will be absolved of liability for the goods. The receiving carrier will be issued a CBSA Tracer, accompanied by a copy of the cargo control document ( CCD ) and a copy of the evidence of the transfer, and will be held accountable for the goods.\nNote: Failure to respond to a CBSA Tracer within the 30 day time limit may result in the issuance of a penalty.\n155. Where proof of legal disposition of the goods is not submitted to the CBSA within the 30 day time period of the CBSA Tracer, duties and taxes must be accounted for on the Commercial Accounting Declaration (CAD) or form BSF144: Invoice, depending on the party liable for the payment of duties and taxes.\n156. Where the importer has received the goods, but the duty and taxes has not been accounted for (i.e. unlawful delivery or unlawful removal from a sufferance warehouse), the importer must be asked in writing to submit a voluntary entry on CAD within 30 days.\n157. Where it is determined that the carrier or the warehouse operator is liable for the duties and taxes owing on the goods (e.g. lost or unaccounted in bond goods or where the importer has failed to account for duties and taxes on goods unlawfully delivered or removed from a sufferance warehouse), a demand for payment of duties and taxes will be made on Form BSF144: Invoice. Receipt of payment should be acknowledged on Form K21: Cash Receipt.\n158. Form BSF144: Invoice, allows the carrier 30 days from the date of issuance to remit payment. Failure to do so within this 30 day limit will result in a demand to the surety company for payment of the duties and taxes owed or the cashing in of other forms of security, as applicable. In addition, all in bond privileges of the carrier may be withdrawn. Refund claims on a paid Form BSF144: Invoice will be considered if suitable evidence is presented to the CBSA within two years of payment.\n159. In the case of outstanding import shipments covered by single-trip bonds, the CBSA office of destination will request a copy of the bond and bond application from the issuing office to facilitate tracing of the shipment or demands on the surety company.\n160. The CBSA office of issuance will be responsible for tracing outstanding in-transit shipments covered by Form A8B: United States—Canada Transit Manifest .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-24",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Shipments subject to the requirements of other government departments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "161. Unacquitted cargo transmissions, including unacquitted in-transit documents, may cover shipments which are subject to requirements of other government departments. These requirements must be considered when tracing action is being taken, refer to the Memoranda D19 series: Acts and Regulations of Other Government Departments .\n162. The CBSA should also communicate information on unacquitted cargo to other government departments for follow-up action, as required.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-25",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Contingency plan in the event of system failure",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "163. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n164. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-26",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Penalty information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "165. For more information on administrative monetary penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System . Also refer to the AMPS web page.\n166. Other administrative sanctions, such as the revocation of program privileges and penalties of other government departments, may also be applicable.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-27",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Ordering CBSA publications and forms",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "167. You can order CBSA publications and forms in several ways:\n- Online : An online order form will allow you to choose from a select amount of forms and publications for delivery to your address. Ordering online is available via the CBSA's online listing of forms; or\n- Privately printed : Specifications for privately printed CCD s Form A8A(B): In Bond—Cargo Control Document and the relevant bar code specifications are respectively contained in Appendices B and C of this memorandum.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-28",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Appendix A: Instructions for completing Form A10— Cargo Control Abstract",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "U.S. port of exit : Indicate the United States border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the U.S. Customs and Border Protection ( USCBP ) port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the USCBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.\nThe U.S. port of exit codes listed in Appendix H, List 6, of Memorandum D17-1-10: Coding of Customs Accounting Documents , may be used in lieu of the city/town and state name.\nCBSA office : Indicate the CBSA office where the abstracts are presented. The CBSA offices are listed in the Directory of CBSA offices and services .\nConsignee name and address : Indicate the name and mailing address of the person or firm importing the goods.\nShipper's name and address : Indicate the name and mailing address of the person or firm shipping the goods.\nWaybilled from or point loaded : Indicate the city and country where goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.\nAcquittal no. : For CBSA use only.\nCarrier code : Indicate the carrier code as shown on the carrier's master cargo control document ( CCD ).\nCargo control no. : Indicate the carrier's cargo control number ( CCN ) as shown on the carrier's master CCD suffixed by the character X and an identifying numeric digit, e.g., 6107123X1, 6107123X2. Refer to this memorandum for instructions on numbering abstracts when the master cargo number consists of 23 digits, and is to be abstracted into more than nine shipments.\nMaster cargo control no. : Indicate the CCN as shown on the carrier's original CCD .\nLocation of goods : Indicate the name, address and sub-location code of the sufferance warehouse where the goods are stored pending CBSA clearance. A list of sufferance warehouse sub-location codes is available on the CBSA website.\nNo. of pieces : Indicate the quantity of goods being reported.\nThe following are different methods of reporting a shipment.\nDescription and pieces:\n- 1 car load containing 75 cases of motor oil on three pallets;\n- 3 pallets containing 75 cases of motor oil;\n- 75 cases of motor oil on three pallets.\nIf a number of goods are being reported, the number of pieces must be totaled.\nDescription and marks : Give an accurate, concise description of the goods in common trade terms.\nWeight : Indicate the weight of the shipment in pounds or kilograms; weight must be totaled.\nName and address of deconsolidator/broker/importer : Indicate the name and address of the deconsolidator, broker or importer issuing the CBSA cargo control abstracts or re-abstracts , whichever is applicable.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-29",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Appendix B: Specifications for Form A8A(B)—Cargo Control Document",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The cargo control document ( CCD ), which is described below, can be used by all modes of transportation to report goods being imported into or exported from Canada.\n2. Privately printed CCD s must adhere to the format and specification instructions provided herein. No deviation from the established layout, as set out in the sample provided in this appendix, will be permitted.\n3. The CBSA's approval is not required for the private printing of the CCD . However, a CCD that has been printed in a manner that impedes its expeditious processing by the CBSA will be rejected for reporting purposes. In such instances, the carrier will have to reprint the CCD so that it meets the CBSA requirements.\n4. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their CCD s to a supply sufficient to cover a period no longer than 12 months. This would preclude having surplus stock on hand in the event of revisions to the form.\n5. The number of copies required to report goods to the CBSA varies, depending on the mode of transportation and the status, i.e., non-bonded or bonded, of the carrier.\n6. The CCD must be between 17 and 21.5 cm wide and between 14 and 28 cm long.\n7. Carriers may print their own CCD s on laser printer without side stubs and tear-offs . The appropriate copy designation must be shown on each copy of the document set.\n8. All CBSA copies of the CCD can be white in colour.\n9. The following must be printed on the bottom of the copies of the cargo control document ( CCD ):\n- mail copy;\n- station copy (if required);\n- longroom copy;\n- warehouse operator's copy;\n- CBSA delivery authority copy.\n10. The copy designators (that is, mail copy, station copy, longroom copy, warehouse operator's copy, CBSA delivery authority copy) must be printed in Helvetica Regular (8 points).\nCBSA delivery authority copy\n11. A field for the CBSA release stamp must be provided on the CBSA delivery authority copy with the following wording, \"to be released stamped by the CBSA before goods can be delivered to consignee\". The field for the release stamp is to be printed on the CBSA delivery authority copy only, in place of the free area provided on each of the other copies of the CCD . The size specifications of the field for the CBSA release stamp are the same as for the free area.\n12. Where cargo is to be released at an inland CBSA office, \"in bond\" must be stamped or pre-printed on each copy of the CCD .\n13. The company's logo, name and address (above the Acquittal No. field) are to be sized according to the space available on the document. A sample Form A8A(B): In Bond—Cargo Control Document is available on the CBSA's website.\nNon-bonded and bonded operations\n14. All carriers, except marine carriers, must use a five-part form with copies placed in the following sequence:\n- mail copy;\n- station copy;\n- longroom copy;\n- warehouse operator's copy;\n- CBSA delivery authority copy.\n15. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA office by presentation of a completed Form A6A: Freight/Cargo Manifest .\n16. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward cargo report, and must include a list of all the marks and numbers of cargo containers on board.\nCargo control numbers ( CCN s)\n17. The CCN will consist of the CBSA issued carrier code, followed by a unique carrier-assigned number. The CCN must not be duplicated for a three-year period, except for air mode CCN s. Air mode CCN s may be reused after one year. For additional information about air mode CCN reuse timeframes, refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements .\n18. Freight forwarders and highway carriers who have their cargo control documents ( CCD s) privately printed are required to print the CCN in bar code format on all copies of the document set.\n19. Bar code specifications for the CCN are contained in Appendix C: Bar code specifications for cargo control numbers ( CCN s) of this memorandum. Bar code/human readable CCN s must be approved by the CBSA before the printing of the CCD or labels.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-30",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Appendix C: Bar code specifications for cargo control numbers ( CCN s)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Part I\n1. Bar code symbologies\nClients can choose bar code symbology (a) or (b):\n- Standard Code 3 of 9 is defined in the Automatic Identification Manufactures Inc. ( AIM ) Document USS-39 (USD-3). Clients cannot use optional Code 3 of 9 modulo 43 checksum. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide-to-narrow-bar-width ratio, subject to meeting the requirements outlined in Part II; or\n- Code 128 is defined in AIM Document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128.\nNote: For cargo control numbers ( CCN s) longer than 18 characters, clients may not be able to use Code 3 of 9. The CBSA will not accept numbers longer than the maximum length of 4.5\"/11.43 cm.\n2. Width of narrow bar\nThe minimum width of a narrow bar must be 0.009\"/0.023 cm.\nThe maximum width of a narrow bar depends on the bar code symbology selected, as follows:\n- Code 3 of 9 (2:1 ratio) 0.016\"/0.04 cm\n- Code 3 of 9 (3:1 ratio) 0.012\"/0.03 cm\n- Code 128 0.016\"/0.04 cm\n- Code 128 (double density) 0.024\"/0.06 cm\n3. Width of wide bar\nFor Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications in requirement 2.\nThere are four different bar widths for Code 128. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as stated in requirement 2.\n4. Length of quiet zones\nBoth the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.125\"/0.3 cm, whichever is greater. Longer quiet zones will increase the readability of the code.\n5. Bar code symbol height\nThe height of the bar code symbol must be between 0.375\"/0.95 cm and 0.625\"/1.60 cm.\n6. Bar code symbol length\nThe bar code symbol, including the leading and trailing quiet (blank) zones, as well as the human readability part, must be within the area stated at \"Delimited area\" in Part II of this appendix.\n7. Human readable format\nThe human readable print number must always be below the bar code.\nThe height of the human readable print must be at least 0.0984\"/0.25 cm.\nThe human readable number must start on the left side of the bar code, directly below the place where the bar code starts.\nThe spacing between the bar code and the human readable format and any following lines must be at least 0.03\"/0.08 cm.\nCarriers have the option of printing their carrier name. Participants in the Line Release program can also print the acronym \" PARS \" as stated in paragraph 2 of Part II of this appendix. The printing must meet the requirements of the quiet zone and not interfere with the human readable number.\nThe human readable number may include dashes and spaces, but is not to be read into the bar code except where the dash is part of the carrier code itself.\n8. Print contrast ratio\nThe print contrast ratio is the ratio of the difference of reflectivity between the bars and spaces, as follows:\nPCR = Reflectance of spaces - Reflectance of bars ÷ Reflectance of spaces.\nWhere reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.\n9. Readability\nThe average first-read rate for bar code symbols produced must be 95 percent (i.e., only five in 100 will need more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.\n10. Lifetime\nThe bar code symbol must be readable for at least eight months, with a 95 percent first-read rate.\n11. Print type\nThe bar code symbol can be printed with carbon or non-carbon ink.\n12. Label size\nIf labels are used, the maximum length and width of the label is stated at \"Delimited area\" in Part II of this appendix. There should be no wording above the bar code, and there should be 0.125\"/0.3 cm between the top of the bar code and the edge of the label. The label must be self-adhesive , permanent and smudge-proof .\nPart II\n1. Bar code symbol\nThe bar code symbol should read only the characters/digits found in the human readable number and should not read the dash or space except where the dash is part of the carrier code itself.\nBar code symbols can have up to 25 alphanumeric digits in one of the following formats:\n- XXXXXXX................X In this format, the first four digits are the carrier code. The remainder of the cargo control number ( CCN ) follows the fourth digit and this portion of the CCN can be up to 21 digits.\n- XXX-XXXXXX..........X In this format, the first three digits and the hyphen (-) are the carrier code. The fourth digit is a hyphen (-), denoting an air carrier. The remainder of the CCN follows the hyphen, and this portion of the CCN can be up to 21 digits.\n2. Pre-Arrival Review System ( PARS ) shipments\nTo identify a PARS shipment submitted to the CBSA, labels must show the letters \" PARS \". The company's name or logo can also be included. Refer to the examples below:\n- The letters \" PARS \" may be part of the CCN , between the carrier code and the numeric sequence (e.g., 9999 PARS 0001). If so, the bar codes must also contain the bars for the letters \" PARS \": Example: ABC Carriers Ltd. 9999 PARS 000001\n- If the bar codes do not contain the word \" PARS \", the word may be printed either: Above the number Example: PARS — ABC Carriers Ltd. 9999 000001 Below the number Example: 9999 000001 PARS — ABC Carriers Ltd.\nNote: The CBSA prefers option (b).\n3. Delimited area\nThe delimited area on the Form A8A(B): In Bond—Cargo Control Document , must be no bigger than 5\"/12.7 cm long by 1.5\"/3.81 cm high. Also, the area cannot be bigger than the maximum label size.\n4. Numbering\nThe method of numbering must ensure the numbers are not repeated for a period of three years.\n5. Testing\nSample bar code/ human-readable cargo control numbers ( CCN s) must be tested to ensure they meet agency standards for readability.\nBar codes are reviewed for print-contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of labels and human-readable CCN s.\nThe CBSA will send a letter to the originator explaining the results of the bar code testing.\nIt is the responsibility of all companies, including printing companies, to get initial approval of their bar codes. The retesting of reprints of bar codes is not necessary, unless the process or material used to create the bar codes has changed.\nBar-coded document samples or bar-coded labels should be submitted for approval to:\nTechnical Commercial Client Unit ( TCCU ) Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-31",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Appendix D: Instructions for completing Form A8A(B)—Cargo Control Document",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following outlines information to be shown on the cargo control document ( CCD ). For the data elements required on electronic ACI /eManifest reports for the air and marine modes, see Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements .\nU.S. port of exit : Indicate the United States border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the USCBP port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the USCBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.\nThe U.S. port of exit codes listed in Appendix H, List 6, of Memorandum D17-1-10: Coding of Customs Accounting Documents , may be used in lieu of the city/town and state name.\nIn-transit : Indicate the country of final destination.\nManifest from : Indicate the CBSA office where the goods are reported.\nTo : Indicate the CBSA office where the goods are to be released/destined. The CBSA offices are listed in the directory of CBSA offices available on the CBSA website. Where the destination has more than one sufferance warehouse for the applicable mode of transport (for example, Toronto), the name of the receiving CBSA office must be followed by the name, abbreviation or code of the intended warehouse of clearance (for example, Toronto-498).\nConsignee name and address : For imports: indicate the name and address of the person (company) in Canada to whom the goods are being shipped. For in-transit and freight remaining on board ( FROB ) shipments: indicate the name and address of the person (company) that is the ultimate consignee.\nShipper's name and address : Indicate the name and address of the person or firm shipping the goods.\nAcquittal no. : To be completed by importer/broker or the CBSA.\nCarrier code/cargo control no. : On privately printed cargo control documents ( CCD s), the carrier must assign the cargo control number ( CCN ), in accordance with the instructions outlined in Appendix C: Bar code specifications for cargo control numbers ( CCN s) of this memorandum.\nPrevious cargo control no. : This field is to be completed on secondary CCD s, such as re-manifests, abstracts, etc. Indicate the carrier code and CCN of the original CCD .\nNo. of packages : Indicate the quantity of goods being reported.\nThe following are different methods of reporting a shipment.\nNo. of packages/description and marks:\n- 1 car load containing 75 cases of motor oil on three pallets;\n- pallets containing 75 cases of motor oil;\n- 75 cases of motor oil on three pallets.\nIf a number of goods are being reported, the number of packages must be totaled.\nDescription and marks : Give an accurate, concise description of the goods in common trade terms and note any marks imprinted on the package or goods. If the goods are loaded in a container, the container number must be indicated in this field.\nWhen goods are carried under shipper's load and count contracts, mark \"Shipper's load and count\" in this field.\nRail carriers must indicate the waybill numbers in this field, if a separate field for this information does not exist on their cargo control documents ( CCD s).\nEstimated date and time of arrival information must be included on the CCD in either the \"Description and Marks\" field or the \"Location of goods\" field. Any and all applicable container numbers must be included on the CCD in either the \"Container number\" field (if one exists on the CCD ) or in the \"Description and marks\" field. Clients transmitting electronic data interchange ( EDI ) reports will be required to indicate this information in the fields assigned to these data elements, \"Estimated date and time of arrival\" and the \"Container number\" fields.\nWeight : Indicate the weight of the shipment in metric or imperial measure. The unit of measure must be noted and the weight must be totaled.\nForeign point of lading : To be completed by freight forwarders and marine carriers only. Indicate the city/town and country where the goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.\nLocation of goods : Indicate the name and address of the sufferance warehouse where goods are stored pending clearance. The name of the agent handling the load must also be shown in this field. In the case of commercial shipments, where the carrier, freight forwarder or agent are not one and the same as the sufferance warehouse, the warehouse sub-location code that has been assigned to the sufferance warehouse by the CBSA must be included. A listing of sufferance warehouse sub-location codes may be obtained by accessing the CBSA website, or by communicating with the CBSA TCCU at the following:\n1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca\nName of carrier : Indicate the name of the carrier transporting the goods.\nConveyance identification : Highway carriers must indicate the vehicle identification number ( VIN ) (licence number, province or state, year and trailer number). Other modes of transportation must indicate aircraft registration numbers, rail car initials and numbers or vessel details in this field.\nAny field requirements specific to only one mode of transportation may be excluded by carriers of other modes of transportation.\nAll carriers are obliged to include information on the cargo control document ( CCD ) that will allow for the efficient tracing of CBSA documentation within their operations.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-32",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Appendix E: Cargo data requirements when presenting a paper version of ACI /eManifest transmittal",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Table 1: Cargo data requirements when presenting a paper version of ACI /eManifest transmittal Item Name Highway Marine Rail Air Freight Forwarders 1 Conveyance reference number ( CRN ) Yes Yes Yes Yes Yes 2 First port of arrival ( FPOA ) Yes Yes Yes Yes No 3 Cargo control number ( CCN ) Yes Yes Yes Yes Yes 4 Container number No Yes No No Yes 5 Carrier code belonging to the conveyance operating carrier ( COC ) (Air mode only) No No No Yes No 6 Carrier contact phone number (recommended to submit a number that can be contacted 24/7) Driver may provide contact information when requested by a border services officer Yes Yes Yes Yes Yes 7 Foreign port or place of loading for Marine mode and foreign airport of Loading for Air mode No Yes No Yes No 8 Itinerary routing (Air and Marine modes only) No Yes No Yes No 9 Consignee: Consignee name Consignee address Consignee city Consignee country code Consignee province/state table 1 footnote 1 Consignee postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 10 Shipper: Shipper name Shipper address Shipper city Shipper province/state table 1 footnote 1 Shipper postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 11 Delivery (must be provided if different from consignee address): Delivery name Delivery address Delivery city Delivery country code Delivery province/state table 1 footnote 1 Delivery postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 12 Notify party (must provide if available; this would be the name and address of all parties other than the consignee and shipper on file requiring notification upon arrival of the goods in Canada): Notify party name Notify party address Notify party city Notify party country code Notify party province/state table 1 footnote 1 Notify party postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 13 Cargo description Yes Yes Yes Yes Yes 14 Cargo weight Yes Yes Yes Yes Yes 15 Cargo quantity Yes Yes Yes Yes Yes 16 Dangerous goods code (must be transmitted if dangerous goods code applies to the commodity code being reported) Yes Yes Yes Yes Yes 17 Movement type: identify if it is an import, in-transit or freight remaining on board ( FROB ) Yes Yes Yes Yes No 18 Trusted trader indicatory Optional N/A Optional Optional No Table 1 Notes Table 1 Note 1 Required if Canada/United States. Return to table 1 note 1 referrer",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-33",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "Appendix F: Calculation of security in the Air mode",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The classes of aircraft outlined in this memorandum reflect those specified in section 2 of the Air Transportation Regulations . Although these classes only apply to aircraft operated by Canadian entities under the licence issued to them by the Canadian Transportation Agency ( CTA ), for CBSA security calculation purposes the classes apply to both Canadian and non-Canadian aircraft.\nPassenger aircraft\n2. Passenger aircraft are categorized as \"small\", \"medium\" or \"large\" as defined in the Air Transportation Regulations and based on the certified maximum passenger carrying capacity for that type and model of aircraft.\n3. Defined in the Air Transportation Regulations :\n- \"small aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of not more than 39 passengers;\n- \"medium aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 39 passengers but not more than 89 passengers; and\n- \"large aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 89 passengers.\nAll-cargo aircraft\n4. Aircraft equipped for \" all-cargo \" operations will, for the purpose of calculating security requirements as specified in this memorandum, be categorized according to the aircraft's maximum certified take off weight ( MCTOW ). An aircraft with an MCTOW of 75,000 lbs. or less will be considered as being a \"small or medium aircraft\" and will be subject to a CAN $10,000 per aircraft minimum (maximum CAN $80,000 per fleet); whereas, an aircraft with an MCTOW of more than 75,000 lbs. will be considered as a \"large aircraft\" and will be subject to a CAN $20,000 per aircraft minimum (maximum CAN $80,000 per fleet).\n5. As defined in the Air Transportation Regulations, \" all-cargo aircraft\" means an aircraft that is equipped for the carriage of goods only.\n6. Security required ranges from a minimum of CAN $10,000 per aircraft for small and medium aircraft, and a minimum of CAN $20,000 per aircraft for large aircraft, with a maximum of CAN $80,000 per fleet.\nNote: A \"fleet\" consists of all aircraft owned, operated, or registered to the company, organization, or division indicated on the bond, and is not determined by the number of units intended to be used in the provision of the international service being offered.\n7. For information regarding aircraft classes/groupings, licences and charter flight notification, contact the Canadian Transportation Agency ( CTA ) website .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-1-34",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Air Transportation Regulations\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Courier Imports Remission Order\n- Customs Act\n- Customs Sufferance Warehouse Regulations\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\n- Explosives Act\n- Importation of Intoxicating Liquors Act\n- Reporting of Exported Goods Regulations\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\n- Storage of Goods Regulations\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors\n- Memorandum D3-1-8: Cargo – Export Movements\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements\n- Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements\n- Memorandum D3-5-1: Marine Pre-arrival and Reporting Requirements\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum 4-1-4: Customs Sufferance Warehouses\n- Memorandum D4-1-5: Storage of Goods\n- Memorandum D4-2-1: Ships' Stores\n- Memorandum D4-3-4: Duty Free Shop – Operational Responsibilities\n- Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D8-2-16: Courier Imports Remission\n- Memorandum D17-1-2: Reporting and Accounting for Low Value Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-3-1: The New Automotive System—Highway Mode\n- Memorandum D17-4-0: Courier Low Value Shipment Program\n- Memorandum D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-2-1: Customs Self-assessment Program for Carriers\nSuperseded D memoranda\nD3-1-1 dated February 8, 2023\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D3-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers and carriers of intoxicating liquors.\nKey content: Who can import and transport intoxicating liquor; timeframe and manner of reporting; exemptions; warehouses; penalties; sealing requirements.\nKeywords: Commercial importation of intoxicating liquors; liquor; alcohol; wine; spirits; beer; excise licence; seals; sealing requirements; commercial; importation.\nOn this page Updates made to this D-memo Definitions Guidelines General Importing intoxicating liquors through mail Wine Federal exemption Shipments reported but not released Sealing requirements Customs bonded or sufferance warehouses Courier shipments Penalty information References Contact us\nUpdates made to this D-memo\nThis memorandum has been revised to: add definitions update wording to clarify policies remove the section on Sampling of Suspect Intoxicating Liquor provide clarification on the sealing policy This memorandum outlines and explains the Canada Border Services Agency’s (CBSA) procedures to be followed for the interprovincial and international transportation and release of intoxicating liquors. For information related to non-commercial importations of intoxicating liquors by individuals, please see the Memoranda D2 series: International Travel . For information on provincial liquor mark-ups/fees for non-commercial importations, please contact the appropriate provincial liquor authority.",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D3-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Importing intoxicating liquors through mail Wine Federal exemption Shipments reported but not released Sealing requirements Customs bonded or sufferance warehouses Courier shipments Penalty information\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D3-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) (Régime de sanctions administratives pécuniaires ( RSAP )) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Bulk goods (Marchandises en vrac) Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo control document (CCD) (Document de contrôle de fret (DCF)) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, air waybill, A8A(B), In Bond – Cargo Control Document . Courier (Messagerie) A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment (CLVS) (Expédition de faible valeur (EFV) par messagerie) Goods being imported under the CLVS program by an approved courier. Customs Self-Assessment (CSA) (Programme d'autocotisation des douanes (PAD)) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Domestic in-transit (highway and rail modes only) (Mouvement en transit domestique (modes routier et ferroviaire seulement)) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Freight remaining on board (FROB) (Fret restant à bord (FRAB)) For marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada In-transit (En transit) The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above).",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D3-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Importation of Intoxicating Liquors Act outlines who may import, send, take or transport, or cause to be imported, sent, taken or transported, into any province from or out of any place within or outside Canada any intoxicating liquor.\n3. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send Advance Commercial Information (ACI)/eManifest data pertaining to commercial cargo and conveyances entering, freight remaining on board (FROB) or moving in-transit through Canada.\n4. As outlined in the Importation of Intoxicating Liquors Act :\n- Liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor\n- Spirits imported for blending or flavouring with domestic spirits, or for packaging in Canada and entitled to specific tariff treatments, may be imported directly by a distiller\n- Beer imported for blending or flavouring with domestic beer may be imported directly by a brewer\n- Intoxicating liquor for sacramental or medicinal purposes or for manufacturing or commercial purposes other than for the manufacture or use thereof as a beverage, is not restricted to importation only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor\n5. Excise duty is imposed, levied, and collected under the Excise Act on beer manufactured or produced in Canada. Excise duty is imposed, levied, and collected under the Excise Act, 2001 on all spirit and wine products manufactured or produced in Canada. For imported goods, a customs duty equivalent to an excise duty is levied under Sections 21.1, 21.2, and 21.3 of the Customs Tariff .\n6. The Excise Act, 2001 requires an importer to have a particular excise licence to import and possess bulk and non-duty paid packaged spirits and wine. As well, bulk spirits and wine may only be transported by particular licensees or an alcohol registrant. For further information, refer to Excise duties technical information .\nImporting intoxicating liquors through mail\n7. Only intoxicating liquors consigned to Provincial Liquor Control Boards or authorized agents, licensed distilleries and breweries can be sent through the mail stream. For further information, please consult the Importation of Intoxicating Liquors Act .\nWine\n8. Importations of wine must comply with the Importation of Intoxicating Liquors Act . The invoice(s) must indicate the provincial or territorial liquor authority as the importer of record and identify the winery as the consignee. A paper copy of the approved excise licence does not have to accompany the import documentation at the time of report or release. However, if requested by the CBSA, the client will have a maximum of six hours to provide a valid licence (issued by the Canada Revenue Agency, Excise and Specialty Tax Directorate ).\n9. In the manufacture of wine, grape juice concentrate becomes wine following the fermentation process. Grape juice concentrate with an alcoholic content of more than 0.5% is considered to be an intoxicating beverage and is therefore subject to the same importation regulations as those governing intoxicating liquors.\nFederal exemption\n10. The provincial or territorial liquor authorities do not control importations of intoxicating liquor by federal departments or agencies for official use. Such shipments may be released upon completion of the necessary CBSA documentation and payment of applicable federal duties and taxes.\nShipments reported but not released\n11. Non-duty and non-tax paid intoxicating liquors that have been reported to the CBSA but have not been released must be transported by a CBSA bonded carrier. A border services officer may authorize the goods to be moved from the office of report under Section 19 of the Customs Act , or if goods are carried in-transit , through Canada.\n12. When the CBSA bonded carrier cannot make direct export in-transit through Canada, the goods may be re-manifested (on a new cargo control document) to an alternate CBSA bonded carrier at a licensed sufferance warehouse to complete the export.\n13. Intoxicating liquors imported directly by a distiller must be released at the border or at a licensed sufferance warehouse before shipping to a distillery, as there are no provisions under Section 19 of the Customs Act for in-bond movements directly to a distillery.\nSealing requirements\n14. All conveyances, containers, or compartments must be sealed with CBSA seals when an alcohol shipment is moved to an inland destination for release, examination, or as part of a domestic in-transit movement. Conveyances, containers, or compartments must also be sealed for in-transit shipments of alcohol destined to a country other than the United States. Using company seals only is not permitted under any circumstances.\n15. Customs Self Assessment (CSA) carriers are not exempt from the sealing requirement. Their conveyances must be sealed with CBSA seals when transporting alcohol products.\n16. Any transfer of alcohol from one carrier to another can take place only under CBSA supervision. The seal on the first vehicle must be broken and the second vehicle sealed under CBSA supervision.\n17. CBSA seals must be applied by CBSA personnel only.\nCustoms bonded or sufferance warehouses\n18. Shipments of intoxicating liquors may be imported into Canada for storage, transfer, export, ships' stores, and entry into the Canadian market at a sufferance or customs bonded warehouse licensed under the Customs Act and the Customs Tariff . As per Memorandum D4-2-1: Ships’ Stores , imported packaged spirits and wine destined for the Canadian market may be entered into a customs bonded warehouse only if it is imported by an international airline for use on international flights. The imported packaged spirits and wine may also be supplied to domestic flights if they are fully duty and GST / HST paid.\n19. The Customs Bonded Warehouse Regulations require the warehouse operator, as a pre-condition of licensing, to provide a copy of the Provincial/Territorial Liquor Board authorization to receive, transfer, or sell intoxicating liquor within the province or territory. Shipments received in a customs bonded warehouse are documented on a commercial accounting declaration (CAD), and on the corresponding ex-warehouse documents outlined in Memorandum D17-1-10 : Coding of Customs Accounting Documents .\n20. Where goods intended for export are entered into a sufferance warehouse, outward reporting is required as outlined in Memorandum D3-1-8 : Cargo – Export Movements . Outward reporting will acquit or cancel the inward waybill (cargo control document). This process applies to all modes of transportation.\nCourier shipments\n21. Provincial and territorial liquor authorities may import commercial shipments of intoxicating liquor by courier through the commercial stream and must report and account for these goods using normal commercial processes.\nNote: Commercial shipments of intoxicating liquors cannot be imported under the Courier Low Value Shipment (CLVS) Program as they do not qualify. For more information regarding the importation of intoxicating liquors for personal use under the CLVS Program, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nPenalty information\n22. For more information on the Administrative Monetary Penalty System (AMPS), refer to Memorandum D22-1-1: Administrative Monetary Penalty System as well as the AMPS web page.\n23. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments , may also be applicable.\n24. Under Sections 36 and 37 of the Customs Act , commercial importations of intoxicating liquors that are unclaimed, abandoned, or not removed from a sufferance or bonded warehouse within the prescribed time limits, are forfeited to the Crown.",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D3-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nImportation of Intoxicating Liquors Act Customs Act Customs Bonded Warehouse Regulations Customs Tariff Excise Act Excise Act, 2001 Excise Tax Act Reporting of Imported Goods Regulations Transportation of Goods Regulations\nRelated D memoranda\nD2 memorandum series: International Travel series D3-1-8: Cargo – Export Movements D17-1-10: Accounting and Release Procedures D17-4-0: Courier Low Value Shipment Program D4-2-1: Ships’ Stores D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nD3-1-3 dated May 25, 2017\nIssuing office\nProgram and Policy Management Division Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-04-24",
+    "current_to": "2025-04-24",
+    "citation": "Memorandum D3-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-5",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Carriers in all modes. Key content: Conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties. Keywords: Ancillary equipment; foreign based containers; foreign based conveyances; foreign based trailers; tariff items; record keeping; transportation of passengers or goods; temporary imports into Canada; international commercial transportation.\nOn this page Updates made to this D-memo Definitions Guidelines International commercial transportation Carrier obligations Carrier identification requirements Record keeping Transportation incidental to the international movement of goods (incidental domestic use) In-transit shipments United States domestic goods transiting through Canada and canadian domestic goods transiting through the United States Cargo transiting through Canada to/from Foreign/Offshore Data transmission guidelines: Import Empty conveyances, containers and trailers Pick-up and delivery operations Equipment switching Ancillary equipment Time limits Diversions References Contact us",
+    "history": "",
+    "last_amended": "2024-08-26",
+    "current_to": "2024-08-26",
+    "citation": "Memorandum D3-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-5",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines International commercial transportation Carrier obligations Carrier identification requirements Record keeping Transportation incidental to the international movement of goods (incidental domestic use) In-transit shipments United States domestic goods transiting through Canada and canadian domestic goods transiting through the United States Cargo transiting through Canada to/from Foreign/Offshore Data transmission guidelines: Import Empty conveyances, containers and trailers Pick-up and delivery operations Equipment switching Ancillary equipment Time limits Diversions\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-08-26",
+    "current_to": "2024-08-26",
+    "citation": "Memorandum D3-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-5",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- Update and add definitions\n- Add information regarding carrier codes, carrier obligations and movement of empty trailers/containers\nThis memorandum outlines the conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties.\nFor information regarding the conditions under which cargo containers may be temporarily imported into Canada while in international service, refer to Memorandum D3-5-7 : Temporary Importation of Vessels .\nCustoms Tariff\n98.01 9801.10 9801.10.10.00 9801.10.20.00 9801.10.30.00 9801.20.00.00 9801.30.00.00",
+    "history": "",
+    "last_amended": "2024-08-26",
+    "current_to": "2024-08-26",
+    "citation": "Memorandum D3-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-5",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System ( AMPS ) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary Equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Cargo Control Document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, e.g. air waybill, A8A(B), In Bond - Cargo Control Document . Cargo Control Number ( CCN ) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Conveyance Operating Carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number ( CRN ) A unique reference number given by the Conveyance Operating Carrier ( COC ) to the CBSA to a certain journey or departure of a means of transport. Domestic In-transit (Highway and Rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an “ in-transit ” movement. See definition for “ in-transit ” below. Foreign Based Containers Any containers that: are fully or partially enclosed to constitute a compartment intended for containing goods; are of a permanent character and suitable for repeated use; are designed to carry goods by one or more modes of transport without requiring intermediate reloading; have an internal volume of at least 1 m 3 ; leave from and return to a foreign country in the normal course of operation; and are exported within 365 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the containers is delayed because: of adverse weather conditions; or the containers are being equipped, reconditioned, reconstructed, refurbished or repaired; or the containers have a major equipment breakdown; or the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded in the containers is delayed. The ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and the containers. Foreign Based Conveyances Any conveyance that: are owned or leased and imported by a person whose domicile is in a foreign country; leave from and return to the foreign country in the normal course of operation; are controlled from the foreign country; and are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the conveyances is delayed because: of adverse weather conditions; or the conveyances are being equipped, reconditioned, reconstructed, refurbished or repaired; or the conveyances have a major equipment breakdown; or the conveyances are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded on or in the conveyances is delayed. Foreign Based Trailers Any trailers that: are registered and licensed in a foreign country and operated in Canada with a vehicle license issued by the appropriate provincial licensing authority; leave from and return to a foreign country in the normal course of operation; and are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the trailers or semi-trailers is delayed because: of adverse weather conditions; or the trailers are being equipped, reconditioned, reconstructed, refurbished or repaired; or the trailers have a major equipment breakdown; or the trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded on or in the trailers is delayed. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement. See definition for domestic in-transit above.",
+    "history": "",
+    "last_amended": "2024-08-26",
+    "current_to": "2024-08-26",
+    "citation": "Memorandum D3-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-5-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-5",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2. Tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allows foreign-based conveyances, containers or trailers used in the international commercial transportation of goods or passengers to be temporarily imported into Canada without payment of duties and taxes. Although no formal accounting is required, conveyances arriving in or departing from Canada may be required to report to the Canada Border Services Agency (CBSA) to be examined.\nInternational commercial transportation\n3. In this memorandum, \"international commercial transportation\" means any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or any transportation of persons or goods by or on behalf of a business engaged in an activity of financial return where the persons or goods are conveyed:\n- from outside Canada to a place inside Canada; or\n- from a place inside Canada to a place outside Canada; or\n- from a place outside Canada in-transit through Canada to another place outside Canada.\n4. The determination of whether or not a foreign-based conveyance, container or trailer is engaged in international commercial transportation is based on the origin and destination of the goods carried and not the actual route of the conveyance. A conveyance, container or trailer used in the carriage of goods described in this memorandum are considered to be participating in the international commercial transportation of goods, even if it was not the one that actually brought the goods into Canada. There are no limits to the number of conveyances, containers or trailers that can be used to bring the goods to their destination.\nCarrier obligations\n5. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n6. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA including ACI /eManifest information is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\nCarrier identification requirements\n7. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n8. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at first port of arrival ( FPOA ), in-transit or moving goods in bond. For more information on carrier codes, refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n9. The carrier code forms the prefix of the barcodes, and combined with a unique shipment number that the carrier chooses, creates a cargo control number ( CCN ) and conveyance reference number ( CRN ). This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: While the carrier code must always be at the beginning of the CRN and CCN . The unique shipment number used for each must not be the same. For example, number (carrier code +) 00001 cannot be used for both the CRN and CCN . The CCN must have a different suffix.\n10. CRN s must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border.\nRecord keeping\n11. Every person who transports or causes to transport into Canada, goods that have been imported but not released, will keep all invoices, bills, accounts and statements, or a copy, relating to the transportation of the goods, in accordance with the Transportation of Goods Regulations . These records must be kept for a period of three years commencing on the first day of January of the calendar year following the calendar year during which the goods were transported.\nTransportation incidental to the international movement of goods (incidental domestic use)\n12. In this memorandum, “transportation incidental to the international movement of the goods” means the transportation of goods between points in Canada that occurs immediately before or after the conveyance or trailer is used for international commercial transportation. Any conveyance or trailer qualifying under tariff items 9801.10.10 and 9801.10.30 is allowed to engage in the transportation of goods from one point in Canada to another point in Canada provided it:\n- is moving in the general direction of the delivery point of the international load; or\n- has entered Canada empty to pick up goods for export; or\n- will be picking up a load for export after the delivery of the international load; or\n- is part of the return movement of the conveyance or container to its country of origin.\n13. Containers qualifying under tariff item 9801.10.20.00 may engage in the transportation of goods from one point in Canada to another point in Canada where:\n- the transportation does not occur outside the territorial limits of Canada; and\n- the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.\n14. The transportation from one point in Canada to another point in Canada must occur immediately before or after the conveyance, container or trailer is used for international commercial transportation. Therefore, a foreign-based conveyance, container or trailer is restricted to one point-to-point movement immediately before or immediately after it is used for international commercial transportation. The restriction also applies to a foreign-based conveyance, container or trailer entering Canada with or without a payload (empty).\nNote: A conveyance, container or trailer entering Canada may be used in transportation incidental to the international traffic of the goods on the “inward” leg of an international journey, provided it enters Canada to pick up a load for export.\n15. In all cases, the transportation from one point in Canada to another point in Canada must follow a route that is similar and consistent with the movement of the goods in international commercial transportation. Foreign-based conveyances, containers or trailers may also be used in the transportation of goods from one point in Canada to another point in Canada to top off a less than full import or export load.\nIn-transit shipments\n16. The Reporting of Imported Goods Regulations and tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allow qualifying conveyances, containers or trailers to participate in international commercial transportation from a place outside Canada in-transit through Canada to a place outside Canada.\n17. Equipment switching during an in-transit move is not permitted, unless there are unforeseen circumstances such as a breakdown or accident. These irregularities must be reported to the CBSA.\nUnited States domestic goods transiting through Canada and canadian domestic goods transiting through the United States\n18. Carriers transporting goods from one point in the United States to another point in the United States via Canada must be a CBSA bonded carrier, or must obtain a single trip authorization with the CBSA prior to moving through Canada. For information on filing security see Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n19. No incidental domestic use is allowed when a foreign-based conveyance, container or trailer transport goods from a point within Canada to another point in Canada in-transit through the United States, i.e. Canada – United States – Canada, or from one point within the United States to another point in the United states in-transit through Canada, i.e. United States – Canada – United States.\nCargo transiting through Canada to/from foreign/offshore\n20. A conveyance, container or trailer qualifying under tariff items 9801.10.10, 9801.10.20 and 9801.10.30 that transports goods from a point outside Canada in-transit through Canada to another point outside Canada is considered engaged in international commercial transportation, although the goods may also have been transported on a Canadian-based conveyance, container or trailer. The fact that the goods may have been transported on a Canadian-based conveyance, container or trailer for a portion of the journey then transferred to a foreign-based conveyance, container or trailer will not alter the international nature of the movement.\nData transmission guidelines: Import\n21. The Reporting of Imported Goods Regulations and tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allow qualifying conveyances, containers or trailers to participate in international commercial transportation from a place outside Canada in-transit through Canada to a place outside Canada.\nEmpty conveyances, containers and trailers\n22. A conveyance, container or trailer entering Canada empty may be used in transportation incidental to the international traffic of the goods on the “inward” leg of an international journey, provided it enters Canada to pick up a load for export. The export load should have been scheduled prior to the time the conveyance, container or trailer enters Canada. In all cases, the incidental domestic use must follow a route that is similar and consistent with the destination of the conveyance in Canada where the export load will be picked up. The foreign-based conveyance, container or trailer will be restricted to one such movement during an international journey.\n23. The movement of a foreign-based conveyance, container or trailer without a payload between two points in Canada is not considered transportation incidental to the international movement of the goods. An empty foreign-based conveyance, container or trailer can be moved to any location in Canada freely and without restrictions.\n24. Empty conveyances require a conveyance transmission with an indicator identifying the conveyance as being empty. However, highway carriers who arrive at the FPOA with empty conveyances, and who have not transmitted ACI /eManifest data will not receive administrative monetary penalties for failing to transmit ACI /eManifest for that empty conveyance, until further notice. During this period, carriers arriving with no specified goods will be exempt from the mandatory provision of ACI /eManifest information.\nPick-up and delivery operations\n25. Carriers often operate terminals, warehouses, or drop yards in Canada as intermediate points to consolidate or deconsolidate shipments and to pick-up or deliver goods. After international goods have been delivered to one of these places, the foreign-based conveyance, container or trailer may be used to pick-up or deliver goods from that location for the remainder of the 30-day (for conveyances and trailers) or 365-day (for containers) period permitted in Canada. This is allowed provided the conveyance, container or trailer is being used exclusively to complete deliveries of other international goods previously unloaded at the warehouse, or to pick-up and deliver to the warehouse goods that will eventually be exported from Canada.\nEquipment switching\n26. During the transportation to or from an intermediary point or final destination in Canada, the goods may be physically transferred directly from one conveyance to another (e.g. whole trailer may be transferred from one tractor to another tractor). There are no limits to the number of times international goods may be transferred to other foreign-based conveyances, containers or trailers.\nAncillary equipment\n27. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service.\nTime limits\n28. Conveyances imported under tariff item 9801.10.10 and trailers under tariff item 9801.10.30 must be exported from Canada within 30 days of the date of importation into Canada. Whereas, containers must be exported from Canada within 365 days of the day of their importation under tariff item 9801.10.20.\n29. This period may be extended by a border services officer where the officer is satisfied that, at the expiration of the period, the departure of the conveyance, container or trailer is delayed for reasons specified in tariff items 9801.10.10, 9801.10.20 or 9801.10.30.\nDiversions\n30. A conveyance, container or trailer which is diverted from use in international commercial transportation or is remaining in Canada beyond the time limit prescribed in tariff items 9801.10.10, 9801.10.20 or 9801.10.30, will be accounted for in accordance with the provisions of the Customs Act .\nPenalty information\n31. Where there is sufficient evidence to demonstrate that the conveyance, container or trailer was not entitled to enter Canada duty-free because it fails to meet one of the conditions of tariff items 9801.10.10, 9801.10.20 or 9801.10.30, CBSA may take seizure action under section 110 or ascertained forfeiture action under section 124 of the Customs Act .\n32. CBSA may perform periodic audits of the records kept by carriers who import conveyances, containers or trailers into Canada pursuant to tariff items 9801.10.10, 9801.10.20 or 9801.10.30.\n33. Complaints of alleged violations of tariff items 9801.10.10, 9801.10.20 or 9801.10.30 or other suspicious cross-border activity can be directed to the Border Watch toll-free line at 1-888-502-9060 or by using the secure online form .\nImmigration requirements\n34. Immigration Refugees and Citizenship Canada should be contacted concerning immigration requirements when conveyances will be operated in Canada by persons who are not Canadian citizens or permanent residents of Canada.\n35. Foreign-based conveyances, containers or trailers admitted under tariff items 9801.10.10, 9801.10.20 or 9801.10.30 must also comply with the cargo and conveyance requirements outlined in the Memoranda D3 Series – Transportation .",
+    "history": "",
+    "last_amended": "2024-08-26",
+    "current_to": "2024-08-26",
+    "citation": "Memorandum D3-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-5-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-5",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information\nApplicable legislation:\n- Customs Act\n- Customs Tariff\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memoranda D3 Series – Transportation\n- Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods\nSuperseded D memoranda\nD3-1-5 dated April 20, 2020\nIssuing office\nProgram and Policy Management Division Commercial and Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-08-26",
+    "current_to": "2024-08-26",
+    "citation": "Memorandum D3-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-8",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Cargo – Export Movements",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) (Régime de sanctions administratives pécuniaires (RSAP)) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and ensure a consistent application of legislation and border regulation. Canadian Export Reporting System ( CERS ) (Système canadien de declaration des exportations (SCDE)) A secure data transmission option that allows exporters and customs service providers to electronically submit export declarations and Summary Reporting Program monthly reports to the CBSA. Cargo (Fret) A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo Control Document ( CCD ) (Document de contrôle de fret (DCF)) A manifest or other control document (e.g., A8A(B), In Bond-Cargo Control Document ) that acts as the record of a shipment entering or exiting Canada, or moving within Canada. Cargo Control Number (CCN) (Numéro de contrôle du fret (NCF)) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. This is often used to populate the “Unique Carrier-Assigned Code” field on export declarations submitted via CERS . Carrier (Transporteur) In respect of goods that are exported, means the person, other than the exporter of the goods, who transports them from Canada. Carrier Code (Code de transporteur) As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Commercial Goods (Marchandises commerciales) Goods that are or will be exported for sale or for any industrial, occupational, commercial, institutional or other similar use. Consolidated Shipment (Expédition groupée) A method of shipping whereby individual shipments from various exporters are combined to form a single shipment. Consortium (Consortium) A group of carriers formed to undertake a partnership beyond the resources of any one member. Conveyance (Moyen de transport) Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Operating Carrier (COC) (Tranporteur exploitant le moyen de transport (TEMT)) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number (CRN) (Numéro de référence du moyen de transport (NRMT)) A unique reference number given by the Conveyance Operating Carrier (COC) to the CBSA for a certain journey or departure of a means of transport. Conveyance Report (Déclaration du moyen de transport) A document used to report the movement of a conveyance to a place outside Canada. Customs Service Provider (Prestataire de services douaniers) In respect of goods that are exported, means a person who provides to the exporter, customs services relating to the exportation of the goods, other than the sole service of transporting the goods from Canada, and includes an agent or other representative of the exporter, a customs broker and a freight forwarder. Electronic Data Interchange (EDI) (Échange de données informatisées (ÉDI)) A method to electronically transmit import or export data and accounting documents to the CBSA. Exporter (Exportateur) In respect of goods that are exported, means the holder of a business number for the purposes of the Act, who exports commercial goods or causes them to be exported. For the purposes of this memorandum, the exporter may be a non-resident, that is, residing outside of Canada but exporting goods from Canada. Export Reporting Office (Bureau de déclaration des exportations) Means a customs office designated under the section 5 of the Customs Act for the purpose of reporting goods that are exported. First Port of Arrival ( FPOA ) (Premier port d'arrivée (PPA)) The port of entry in Canada where a commercial conveyance arrives from a foreign country. In-transit (En transit) The movement of foreign goods through Canadian territory from a point outside of Canada to another foreign point. Mail (Courrier) As set out in the section 2 of the Canada Post Corporation Act , means mailable matter from the time it is posted to the time it is delivered to the addressee thereof. Export Reporting Memorandum of Understanding ( MOU ) (Protocole d'entente (PE) sur la déclaration des exportations) With respect to the export of cargo, means a carrier or customs service provider who has formally entered a legally non-binding written agreement with the CBSA and agrees to export only goods that have been or will be reported by the exporter in accordance with the regulations. Non-Resident Exporter (Exportateur non résident) An exporter whose business is not located in Canada but exports goods or causes goods to be exported from Canada. No Declaration Required (NDR) (Aucune déclaration requises (ADR)) Categories of goods to be exported that are exempt from reporting and do not require the submission of an export declaration to the CBSA. Place of Exit (Lieu de sortie) Means the location in Canada from which export goods are exported. Re-manifest (Nouveau manifeste) A new cargo control document ( CCD ), with a new cargo control number (CCN), which is presented to change a CCD that had previously been submitted to the CBSA. Re-manifests are generally presented to change the destination office or carrier code. Summary Reporting Program (Programme de déclaration sommaire) A reporting method for approved exporters who ship bulk or homogenous goods, that allows participants to report exported goods after they have left Canada. See Memorandum D20-1-1, Exporter Reporting , for more information.\nGeneral Information\n2. Section 95 of the Customs Act and the Reporting of Exported Goods Regulations require that all Canadian exports, including in-transit movements, be reported in writing to the Canada Border Services Agency (CBSA) to an export reporting office within prescribed time frames. For more information on exporter reporting obligations, refer to Memorandum D20-1-1, Exporter Reporting , or visit the Guide to Exporting Commercial Goods from Canada website.\nCarrier Reporting and Control Procedures\n3. The exporting carrier is responsible for reporting the conveyance and the cargo through the submission of the conveyance report and cargo control documents ( CCD (s)).\n4. Where specific time frames do not exist for the submission of the carrier's export documentation, the conveyance report and CCD (s) should be submitted to the CBSA prior to departure. Early submission of documentation will reduce the possibility of delays from needing to offload goods from a conveyance for examination.\n5. For goods transiting through Canada, the exporting carrier must use the same carrier code on the cargo and conveyance reports of the export documentation that was used at the time of import (unless a re-manifest took place during transit).\n6. Cargo and Conveyance reports must be reported to an export reporting office. For locations and hours of operations, visit the CBSA website .\nConveyance Reporting\n7. Subsection 9(1) of the Reporting of Exported Goods Regulations states that the carrier, regardless of Memorandum of Understanding ( MOU ) status, must present the conveyance report to the export reporting office closest to the place of exit before the conveyance departs.\n- In the marine mode, at the export reporting office closest to the place where the goods are loaded aboard the vessel for export.\n- In the rail mode, at the export reporting office closest to the place where the railcar on which the cargo is loaded is assembled to form part of a train, except where the CBSA and rail carrier(s) have formally agreed to alternative reporting timelines/procedures.\n- In all other cases, at the export reporting office closest to the place of exit from Canada.\n8. The Conveyance Reference Number (CRN) must appear on the top right-hand corner of the conveyance report.\n9. Where the conveyance report is presented electronically, the carrier is required to create an interim CRN that must not be repeated within three years. This number must be noted in the “Remarks” field of the paper copy of the conveyance report presented to the CBSA.\n10. Subsection 9(2) of the Reporting of Exported Goods Regulations exempts highway conveyances and regularly scheduled aircrafts from submitting a conveyance report unless the CBSA requests that the carrier report the conveyance.\n11. Where the marine conveyance is loaded in more than one location, a conveyance report (form A6, General Declaration ) must be presented to the export reporting office closest to each place of loading.\nCargo Reporting\n12. As per section 10 of the Reporting of Exported Goods Regulations , the carrier must report all cargo in writing at the export reporting office located closest to the place where the cargo has been loaded onto the conveyance.\n13. A highway carrier is not required to submit CCD (s) unless the export is part of an in-transit movement or the CBSA requests that the carrier report the cargo. For more information on in-transit movements, see paragraphs 17 to 25 of this memorandum.\n14. Exporters are required to advise the carrier when the goods they are exporting fall under the reporting exemptions found in section 6 of the Reporting of Exported Goods Regulations . The exporter would provide the No Declaration Required (NDR) to the carrier. For a list of NDR numbers, consult Appendix B of Memorandum D20-1-1, Exporter Reporting .\n15. Where cargo is loaded aboard a conveyance at more than one port, the carrier is required to report the cargo loaded at each port. The carriers will also transmit the electronic version of the previously filed conveyance report.\n16. For marine vessels that must load a single cargo in phases at the same port, form A6A, Freight/Cargo Manifest , will be presented when the loading of the conveyance at that port has been completed. For marine vessels that must load cargo at more than one terminal/dock, form A6A will be presented when the loading of the conveyance at that port has been completed, so long as the vessel has not docked, berthed or conducted any commercial activities at another CBSA port between loading activities, and that no crew is disembarking the vessel at that other port prior to the completion of loading.\nReport of in-transit movements\n17. An in-transit movement is considered both an import movement and an export movement. The report of the inbound movement is covered under section 12 of the Customs Act and the outbound movement is covered under section 95. This memorandum addresses only the policy and procedures as they pertain to the export movement of an in-transit shipment. For more information on the importation of cargo by mode, refer to the applicable D3 Memoranda Series .\n18. With regard to in-transit cargo, the CBSA aims to ensure that:\n- the cargo that exits the country is the same cargo that entered the country, i.e. original condition and quantity;\n- the in-transit cargo is not illegally diverted; and\n- the in-transit cargo is not a threat to Canada or its international destination.\n19. Where the cargo is in-transit through Canada, and it originates from and is returning to the United States, the carrier will follow the processes outlined in Memoranda D3-4-2, Highway Pre-arrival and Reporting Requirements and D3-6-6, Rail Pre-arrival and Reporting Requirements . Section 12 of the Regulations states that a highway carrier is not required to submit the cargo control document(s) unless the export is part of an in-transit movement or the CBSA requests that the carrier report the cargo.\n20. With exception to air mode, as per section 11 of the Reporting of Exported Goods Regulations , in-transit movements require that the exporting carrier, regardless of MOU status, report the in-transit cargo prior to export.\n21. Cargo that is re-manifested for export must include the same information included on the previous CCN. For more information on re-manifests, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\n22. All copies of the re-manifest CCDs must be presented to the CBSA. The mail and station copies of the re-manifest CCD s will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest CCN.\n23. Unreleased cargo may move on the original manifest from the First Port of Arrival ( FPOA ), to the stated destination primary warehouse, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions will be issued against the carrier associated with the CCN on the manifest.\n24. The carrier must report the in-transit cargo in writing before the goods leave the country at the export reporting office:\n- Mail: closest to where the cargo is mailed;\n- Marine: closest to where the cargo is loaded on the vessel;\n- Air: closest to where the cargo is exported by aircraft;\n- Rail: closest to where the cargo is loaded on a train for export; and\n- Any other means: closest to where the goods are exiting the country.\n25. When accidents, load shifts or other circumstances occur during the in-transit movement, the carrier must contact the nearest CBSA office. The CBSA will provide the carrier with instructions for managing the cargo.\nReport of Cargo Exported from a Warehouse\n26. The carrier must submit the CCD (s) to the CBSA for validation before the cargo is removed from a bonded or sufferance warehouse for export. The carrier will present the CBSA-validated document(s) authorising the removal of the good from the warehouse to the warehouse operator. The carrier will also present the documents to the export reporting office closest to the point of exit.\n27. Furthermore, the cargo is removed from a warehouse, an accounting document (e.g. form B3-3, Canada Customs Coding Form ) must accompany the CCD (s). The accounting document and the CCD (s) must cross-reference each other and the description and quantities should be the same on both documents. Refer to Appendix C of Memorandum D17-1-10, Coding of Customs Accounting Documents .\n28. For more information on sufferance warehouses, refer to the D4-Warehousing, Duty Free Shops and Ship's Stores Memoranda Series .\nAir Shipments in Highway Service\n29. When necessary, an air carrier could employ the services of a highway carrier to transport cargo from a Canadian airport for export to an airport in the United States. In these situations, the cargo could either be re-manifested on a new highway CCD (s) and the highway carrier assumes full liability for the movement or alternatively, the highway carrier could also move on the air carrier's liability.\nConsortium\n30. In a consortium of carriers, only the Conveyance Operating Carrier (COC) is obliged to submit the conveyance report to the CBSA. The COC must either provide the CRN or a copy of the conveyance report to the consortium members.\n31. The COC must list all members of the consortium in the “Remarks” field of the conveyance report.\n32. The carrier issued CRN links the cargo of the consortium members to the conveyance and must appear on the top right-hand corner of the CCD (s) of each member. Alternatively, the consortium member may submit a copy of the COC conveyance report.\nExport Reporting Memorandum of Understanding ( MOU )\n33. An Export Reporting Memorandum of Understanding ( MOU ) is an administrative arrangement between the CBSA and a carrier or customs service provider designed to enhance the security of international trade, expedite export shipments and increase compliance.\n34. Air, marine and rail carriers who transport goods for export, may enter into an Export Reporting Memorandum of Understanding ( MOU ) with the CBSA as per section 13 of the Reporting of Exported Goods Regulations .\n35. The agreement is based on the participant's commitment to facilitate the export of only those goods that have been reported to the CBSA by the exporter, or in the case of summary reporting, will be reported to the CBSA by the exporter.\n36. MOU participants are authorized to submit the CCD (s) after the conveyance has left Canada by presenting prescribed evidence of meeting reporting requirements. The time frames for reporting are as follows:\n- Where the cargo is exported by vessel, within three business days after the day on which the vessel departs from the place in Canada where it is loaded.\n- Where the cargo is exported by rail, within one business day after the day on which the railcar on which the cargo is loaded is assembled to form part of a train for export, except where the CBSA and rail carrier(s) have formally agreed to alternative reporting timelines/procedures.\n- Where the cargo is exported by aircraft, within one business day after the day on which the aircraft departs from the place in Canada where it is loaded.\n37. In this regard, the exporter must demonstrate to the exporting carrier that the goods have been reported or in the case of summary reporting as per section 4(1) of the Reporting of Exported Goods Regulations , will be reported to the CBSA by providing the proof of report number, the summary reporting ID (SUM ID) number and NDR. Failure to comply may result in a penalty.\n38. The MOU participant (carrier) should not accept a proof of export report that does not follow one of the formats identified in Appendix D of Memorandum D20-1-1, Exporter Reporting .\n39. The MOU participant (carrier) will record the exporter's proof of report number, SUM ID number or NDR , in the “Associated Transport Document Number” field when submitting via EDI . The carrier could also submit an alternate report as long as it contains the same information that is required on a cargo control document and it is submitted that within the time frames outlined in the MOU .\n40. In the case of consolidated shipments, the MOU participant (carrier) must provide the exporter's proof of report number, SUM ID number or NDR for each shipment consolidated within the container/trailer/railcar.\n41. The MOU participant (carrier) will need to supply the exporter with a transportation document number before the exporter can provide the MOU participant with a proof of report number. The transportation document number is a compulsory element of the exporter's export declaration and may be in the form of a booking number, manifest number, waybill number or a contract of carriage. For more information on transportation document numbers, see the Export Electronic Commerce Client Requirements Document (ECCRD) . To submit an export declaration, and obtain a proof of report number, the following two electronic reporting methods are available to exporters and customs service providers:\n- Canadian Export Reporting System ( CERS )\n- G7 Electronic Data Interchange Export Reporting\nNote: Where the transportation document number is not yet available, the carrier will supply the exporter with an alternative reference number. For more information, refer to Appendix D in Memorandum D20-1-1, Exporter reporting .\n42. As per section 12 and subsection 13(4) of the Reporting of Exported Goods Regulations , the CBSA reserves the right to request that the MOU participant submit the CCD (s) before the goods leave Canada.\n43. The CBSA will verify the CCD (s) of the MOU participant to ensure that the commitments under the MOU are upheld. The CBSA reserves the right to terminate the agreement at any time.\nReport of Fishing Vessels and Catch\n44. As per section 16 of the Reporting of Exported Goods Regulations , a commercial fishing vessel, that is registered or licensed under the Canada Shipping Act , is exempt from conveyance reporting if the carrier reports the vessel in writing to the CBSA export reporting office before the beginning of the fishing season.\n45. As per section 17 of the Reporting of Exported Goods Regulations , all catch that is caught by such vessel in Canadian territorial waters and then delivered to a port outside Canada, or delivered to a foreign registered commercial fishing vessel bound for a port outside Canada shall be reported in writing by the exporter to the CBSA export reporting office immediately on the return of the vessel to Canada. For more information on reporting of catch, refer to Memorandum D20-1-1, Export Reporting .\nReport of Ferries\n46. Section 18 of the Reporting of Exported Goods Regulations states that where a vessel is used on a particular day solely or principally for the transportation of conveyances or travelers across international waters, the carrier will report the exportation of the vessel by presenting the conveyance report to the CBSA export reporting office located nearest to the place where the vessel docks immediately upon its return to Canada after its last trip of the day.\nRecord Keeping\n47. Records must be kept in accordance with the policies set forth in Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers . In most cases, records must be retained for six years following the exportation of the commercial goods.\nPrivately Printed Forms\n48. The privately printed conveyance report and/or CCD (s) are accepted as long as they contain all prescribed fields and are in accordance with the specifications outlined in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\nEnforcement Information\n49. For enforcement purposes, the CBSA may conduct examinations on a selective basis. If the CBSA refers a shipment for examination, any moving or unloading of goods is completed by, and at the expense of, the carries, as per the Customs Act 95(3)(b) .\n50. An enforcement action may be taken against non-compliant carriers if the intent to export the goods from Canada has been demonstrated.\n51. An amendment to the carrier's export reporting documentation is permitted, for more information on voluntary disclosures, refer to Memorandum D11-6-4 - Relief of Interest and/or Penalties Including Voluntary Disclosure .\nPenalty Information\n52. Failure to comply with the CBSA requirements outlined in the Customs Act and in the Reporting of Exported Goods Regulations , may result in the seizure and forfeiture of the goods and/or conveyance, and in serious cases, criminal charges may be applicable. For further information on administrative monetary penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System and to the AMPS web page .\nAdditional Information\n53. For additional information, within Canada, call the Border Information Service at 1-800-461-9999 . From outside Canada, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2022-08-29",
+    "current_to": "2022-08-29",
+    "citation": "Memorandum D3-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D3-1-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-1-8",
+    "marginal_note": "References",
+    "part": "Cargo – Export Movements",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file 7605-10 Legislative references Canada Post Corporation Act Canada Shipping Act Customs Act Reporting of Exported Goods Regulations Other references D3-1-1 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4 series , D7 series , D11-6-4 , D17-1-4 , D17-1-10 , D20-1-1 , D20-1-5 , D23-2-1 Export Electronic Commerce Client Requirements Document ( ECCRD ) Superseded memorandum D D3-1-8 dated April 19, 2018 Date Modified Date, Month, 2022",
+    "history": "",
+    "last_amended": "2022-08-29",
+    "current_to": "2022-08-29",
+    "citation": "Memorandum D3-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Target audience: Carriers importing commercial goods in the air mode; freight forwarders involved in air shipments; sufferance warehouse operators.\n- Key content: How to submit Advance commercial information ( ACI )/eManifest electronically to the CBSA; reporting timeframes for air cargo and conveyance; cargo and conveyance data transmissions, unique shipment information, reporting exemptions.\n- Keywords: Air; cargo; commercial goods; ACI/eManifest; cargo control documents; carriers; importation; data; data transmission; cargo data; conveyance data; timeframes; airports; exemptions; reporting; electronic data; conveyance arrival certification message ( CACM ); notices; freight remaining on board ( FROB ); diversions; overages; shortages; transborder air shipments in highway service (flying trucks).\nOn this page Updates made to this D-memo Definitions Guidelines General information Carrier identification requirements Carrier obligations Liability Record keeping Monitoring Air cargo reporting requirement Conveyance reporting – all commercial aircraft Authorized airport of entry Air cargo at airports without commercial services Cargo and conveyance transmission timeframes Reuse timeframes for cargo control number and conveyance reference number Electronic communications with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Primary cargo control data Sublocation codes Supplementary cargo and house bill data Split shipment cargo data Conveyance data Conveyance arrival certification message Notifications and error messages Manifest forward Risk assessment notices Corrections Corrections to cargo and/or conveyance data Add/change/delete (cancel) Unique shipment processes Small parcel service Courier low value shipments Mixed load (CLVS and non-CLVS shipments onboard) In-transit shipments Domestic in-transit shipments Freight remaining on board cargo Airline agreements Emergency stops/diversions Overages and shortages Foreign aircraft servicing equipment Commissary equipment Transborder air shipments in highway service (flying trucks) Other unique shipping processes ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exceptions from cargo data – only conveyance data required Authorized use of foreign aircraft Tariff treatment of aircrafts in international service Canadian Transportation Agency licences Provision of CBSA services Passenger restrictions Charter access to airports General reporting guidelines and procedures for ACI/eManifest exemptions Manner of reporting – ACI/eManifest exempt imports Manner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers Diversions and transfers – requirements for ACI/eManifest exemptions Emergency landing cargo reporting guidelines for ACI/eManifest exemptions Import/inbound goods Cargo not destined to Canada Split shipment reporting procedures for ACI/eManifest exemptions Guidelines related to ACI/eManifest exemptions Mail Military goods on military-owned or military-chartered aircraft Hand carried goods (commercial goods carried by a passenger his/her own baggage) Empty aircraft – when aircraft is the goods/cargo Documentation requirements for the report of an imported commercial aircraft Commercial aircraft Corporate aircraft Documentation requirements when the transporter is also the importer Documentation requirements for foreign aircraft temporarily imported Aircraft for repair Aircraft for alteration Aircraft for demonstration Advance notification requirements for ACI/eManifest exempt air conveyances Requirements for ACI/eManifest exempt air conveyances Commercial passenger aircraft not carrying commercial cargo Canadian military aircraft Foreign military aircraft Air search and rescue operations Empty aircraft Temporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods) Delivery requirements and transfers to sufferance warehouses Post-arrival changes Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Appendix A: International Air Transport Association air waybill Appendix B: International Air Transport Association air express waybill References Contact us Related link",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General information Carrier identification requirements Carrier obligations Liability Record keeping Monitoring Air cargo reporting requirement Conveyance reporting – all commercial aircraft Authorized airport of entry Air cargo at airports without commercial services Cargo and conveyance transmission timeframes Reuse timeframes for cargo control number and conveyance reference number Electronic communications with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Primary cargo control data Sublocation codes Supplementary cargo and house bill data Split shipment cargo data Conveyance data Conveyance arrival certification message Notifications and error messages Manifest forward Risk assessment notices\n- Corrections Corrections to cargo and/or conveyance data Add/change/delete (cancel)\n- Unique shipment processes Small parcel service Courier low value shipments Mixed load (CLVS and non-CLVS shipments onboard) In-transit shipments Domestic in-transit shipments Freight remaining on board cargo Airline agreements Emergency stops/diversions Overages and shortages Foreign aircraft servicing equipment Commissary equipment Transborder air shipments in highway service (flying trucks)\n- Other unique shipping processes\n- ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exceptions from cargo data – only conveyance data required\n- Authorized use of foreign aircraft\n- Tariff treatment of aircrafts in international service\n- Canadian Transportation Agency licences\n- Provision of CBSA services\n- Passenger restrictions\n- Charter access to airports\n- General reporting guidelines and procedures for ACI/eManifest exemptions Manner of reporting – ACI/eManifest exempt imports Manner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers Diversions and transfers – requirements for ACI/eManifest exemptions Emergency landing cargo reporting guidelines for ACI/eManifest exemptions Import/inbound goods Cargo not destined to Canada Split shipment reporting procedures for ACI/eManifest exemptions\n- Guidelines related to ACI/eManifest exemptions Mail Military goods on military-owned or military-chartered aircraft Hand carried goods (commercial goods carried by a passenger his/her own baggage)\n- Empty aircraft – when aircraft is the goods/cargo Documentation requirements for the report of an imported commercial aircraft Commercial aircraft Corporate aircraft\n- Documentation requirements when the transporter is also the importer\n- Documentation requirements for foreign aircraft temporarily imported Aircraft for repair Aircraft for alteration Aircraft for demonstration\n- Advance notification requirements for ACI/eManifest exempt air conveyances\n- Requirements for ACI/eManifest exempt air conveyances Commercial passenger aircraft not carrying commercial cargo Canadian military aircraft Foreign military aircraft Air search and rescue operations Empty aircraft Temporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods) Delivery requirements and transfers to sufferance warehouses\n- Post-arrival changes\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Appendix A: International Air Transport Association air waybill\n- Appendix B: International Air Transport Association air express waybill\n- References\n- Contact us\n- Related link",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- add definitions and the French terms to the English definitions\n- add a carrier obligations section and a domestic in-transit shipments section to separate in-transit movements from domestic in-transit movements\n- remove the security requirements section and references to \" pre-arrival \" and replace with \"ACI/eManifest,\" when applicable\n- update policies information to the majority of the sections of this memorandum\nThis memorandum outlines and explains specific Canada Border Services Agency ( CBSA ) requirements and administrative policies regarding the reporting and procedures for the advance notification, use and control of aircraft in international commercial services.\nFor information on the Customs Self-Assessment ( CSA ) Program policies, guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers .\nFor information about freight forwarder transmitting and reporting processes, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8 : Cargo – Export Movements .\nFor information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of Commercial Goods .\nThe Other Government Departments ( OGD ) requirements can be found throughout the Memoranda series D19: Acts and Regulations of Other Government Departments .\nFor information on the procedures pertaining to the non-commercial operations of private and corporate aircraft, refer to Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents .\nFor reporting requirements for passengers and crew on board commercial aircraft, refer to Memorandum D2-5-6 : Aircrew Reporting and Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum.\nAdministrative Monetary Penalty System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Airport of entry ( AOE ) An airport authorized by the CBSA for the arrival and departure of international flights. The AOE designation refers only to the CBSA's reporting requirements and does not apply to the airport's physical facilities or operational capabilities. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, air waybill ( AWB ) or form A8A(B): In Bond – Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo/release list ( CRL ) A single detailed record of shipments used in place of individual cargo control and release documents. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is a unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information receives notices from the CBSA Commercial accounting declaration (CAD) A digital document used to account for goods imported into Canada. Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document) when a freight forwarders provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale or other sales contract, or other shipping document) Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one CCD. A single shipment with the involvement of a freight forwarder also known as a \"BACK to BACK\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their first port of arrival using Electronic Data Interchange. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the CRN along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or control document, to a different CBSA destination point. Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit ACI about their shipments to the CBSA. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Flying trucks Air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier's waybill. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight remaining on board ( FROB ) for marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada for air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada Hand carried goods ( HCG ) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance High value shipment ( HVS ) Commercial goods valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). It includes the transshipment of goods arriving by air in Canada and transferring to another aircraft departing Canada. Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Other government department ( OGD ) OGDs and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada ( GAC ). Refer to Other Government Departments and Agencies: Reference List for Importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the FPOA, where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment a shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in the bill of lading, waybill or other similar document a shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Split shipment Portions of one shipment covered by one CCD or waybill that entered the country at different times. Supplementary cargo data ( SCD ) A document submitted by a freight forwarder for shipments that have been, or will be deconsolidated from an air or marine cargo control document for FROB shipments only. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General information\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to commercial cargo and conveyances entering, FROB or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods imported, moving in-transit through Canada or FROB, must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of ACI/eManifest cargo and conveyance data enables the CBSA to:\n- more effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, streamlined process at the border\n- control the movement of in bond goods\n5. Submission of this ACI/eManifest data within prescribed timeframes, when combined with the arrival of the conveyance in Canada satisfies the requirement for \"Report of Goods\" as set out in subsection 12(1) of the Customs Act .\nCarrier identification requirements\n6. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n7. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at FPOA, FROB, in bond or in-transit through Canada.\n8. The carrier code forms the prefix of the CCN, which is a unique shipment number that the carrier chooses. The combination of the carrier code and unique shipment number creates a CCN. This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: The carrier code must always be at the beginning of the CCN and the unique shipment number used for each CCN must not be the same.\n9. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nCarrier obligations\n10. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI/eManifest, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.\nLiability\n11. For information on the carrier's liability pertaining to ACI/eManifest information, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nRecord keeping\n12. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada, or transports or causes to be transported within Canada, goods that have been imported but have not been released is required under the Transportation of Goods Regulations to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival.\n13. For CBSA purposes, records by means of which the person gives the Agency information under subsection 12.1(1) of the Customs Act related to the conveyance, cargo transmission and report upon arrival must be kept for a period of three (3) complete calendar years plus the current year during which the cargo and conveyance to which the records relate were transported.\nMonitoring\n14. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that ACI/eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This would include the use of exceptions/exemption codes.\nAir cargo reporting requirement\n15. All information on air cargo shipments (including company owned material (COMAT)) entering or transiting Canada (including FROB shipments) must be transmitted electronically in accordance with the ACI/eManifest notification guidelines, procedures and timeframes outlined in this memorandum.\nConveyance reporting – all commercial aircrafts\n16. All commercial aircrafts (passenger and/or cargo) must report to and land at a Canadian authorized AOE. Commercial cargo aircraft or passenger aircraft carrying commercial goods must report to and land at an AOE that provides commercial services during regularly scheduled hours of operation. Special permission must be obtained to report to a non-authorized AOE, an AOE not equipped with commercial services (if carrying commercial goods), or to report outside of business hours. Information on Special Services can be found in Memorandum D1-2-1 : Special Services , or you may contact the local CBSA office at the airport of destination.\nAuthorized airport of entry\n17. All air cargo imported into Canada must enter the country via an authorized AOE designated to have commercial services. In addition, in bond goods may only be transported between airports that provide commercial services for the handling and/or clearance of the in bond goods. For a list of services available at each CBSA Office, refer to Directory of CBSA Offices and Services .\nAir cargo at airports without commercial services\n18. Goods may be manifested to an airport that does not normally handle commercial shipments provided the delivering carrier has made arrangements, approved by the CBSA office involved, to have the cargo delivered into a sufferance warehouse licensed to receive air cargo for CBSA clearance. For more information on sufferance warehouses, refer to Memorandum D4-1-4 : Customs Sufferance Warehouses .\n19. In an emergency situation, commercial services may be provided at a non-commercial port. The requirements of the Canadian Transportation Agency ( CTA ) must be adhered to and special service or cost recovery charges may apply. Airports that provide commercial services are identified in the Directory of CBSA Offices and Services . Information on special service fees can be found in Memorandum D1-2-1 : Special Services .\nCargo and conveyance transmission timeframes\n20. Carriers (or an authorized third-party service provider acting on the carrier's behalf), are required to prepare and transmit the required ACI/eManifest cargo, and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n21. In the air mode, the ACI/eManifest conveyance and cargo information for specified goods must be received, as outlined in the Reporting of Imported Goods Regulations , at least four hours prior to the aircraft's arrival at the FPOA and no later than four hours before the aircraft is scheduled to arrive or, if the duration of the flight is less than four hours, no later than the aircraft's time of departure.\nReuse timeframes for cargo control number and conveyance reference number\n22. CCNs and CRNs for the following ACI/eManifest reports can be reused after one year:\n- air primary cargo reports\n- air split shipment reports\n- air conveyance reports\n23. CCNs, transport document numbers ( TDN s) or CRNs used for CSA purposes in all modes will continue to be subject to the CBSA's requirement that they remain unique and cannot be reused for three years starting January 1st of the year following its initial use. For additional information on the CSA program, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers .\n24. A CCN or CRN that is attached to a transaction number that has an outstanding related request associated to it should not be reused until all CBSA processing related to the transaction is completed.\nElectronic communications with the CBSA\n25. Carriers must transmit data using the CBSA's EDI system. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code as per section 12.1 of the Customs Act . For information on obtaining a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nApplication to transmit electronic data to the CBSA\n26. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ).\n27. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, refer to EDI/Portal Clients: Communication Methods .\n28. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 2: Advance Commercial Information Air of the ECCRD, contact the TCCU at:\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical Portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\nData transmission guidelines\n29. Commercial carriers should note that providing ACI/eManifest data does not replace the requirement to provide Advance Passenger Information/Passenger Name Record ( API / PNR ) data.\nPrimary cargo control data\n30. The primary CCD must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as specified in the Reporting of Imported Goods Regulations . An air cargo transmission is mandatory for all import, in-transit , and FROB cargo.\n31. For consolidated shipments, the supplementary data required indicator must be used to indicate that supplementary/house bill data are forthcoming.\n32. Exceptions to this requirement are listed in the section \"Exceptions from cargo data – only conveyance data required\" in this memorandum.\n33. A complete list of the information that an air carrier must include in the primary cargo transmission can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nSublocation codes\n34. Sublocation codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments.\n35. The sublocation code is a four-digit identification number that identifies the location of goods (for example, sufferance warehouse) where the goods are destined or will be destined in case they are referred, and is utilized by the CBSA to send appropriate electronic notifications.\n36. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sublocation code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sublocation codes, refer to Sufferance Warehouses: Customs office generic sublocation codes .\n37. Goods arriving by air, which land at an airport where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the aircraft, and must be at a designated AOE.\nSupplementary cargo and house bill data\n38. When the primary cargo is consolidated, the supplementary data indicator on the air primary cargo must be set to \"yes\" to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the air primary cargo report. For further information for freight forwarders or air carriers transmitting electronic house bills or supplementary data as a freight forwarder, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\nSplit shipment cargo data\n39. The split shipment process was designed to accommodate goods that were manifested as one shipment and then split prior to departure due to carrier capacity constraints. The transmission of a split shipment may only occur when the following conditions are met:\n- must be consigned to the same party\n- must have been accepted by the carrier in the same place of acceptance\n- must be destined to the same CBSA office of destination (discharge)\n- must be same shipper\n40. Split shipment data must be transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as specified in the Reporting of Imported Goods Regulations .\n41. The carrier will use the primary cargo data to transmit information on the master AWB, noting the manifested quantity, and will then submit each portion of the split using the split shipment process. Each split shipment will note the conveyance and boarded quantity as well as referencing the original primary CCN. The sum of the boarded quantity of all the splits must equal the manifested quantity of the primary cargo.\n42. Any supplementary cargo data transmissions or house bill transmissions that are required for a split shipment must be applied to the primary cargo report, and not to the individual split shipment transmissions.\n43. When there are no house bills associated to a primary air cargo, and the shipment is split, the importer has three options upon arrival of the first part lot:\n- Wait for the entire shipment to arrive before having the goods released. Upon arrival of the final part lot, the primary CCN is arrived by the warehouse operator. If released, the entire shipment can exit the warehouse.\n- File a release for the entire amount and have the first part lot arrived. Upon arrival of the first part lot, the primary CCN is arrived by the warehouse operator. The same release notification may be cited to allow the first and any subsequent part lots to exit the warehouse. Arrival of the first part lot (for example, 78 out of 100 cartons total on the master AWB), with the WACM arriving the total cartons on the master AWB (100 cartons).\n- File an abstract (a paper based process) to separate the part lot that has physically arrived and have that portion released. Upon arrival of the first part lot, the primary CCN is arrived by the warehouse operator. Arrival of the first part lot (for example, 78 out of 100 cartons total on the master AWB), with the WACM arriving the total cartons on the master AWB (100 cartons). A separate release request would have to be filed for each abstract.\nNote: The importer will advise the warehouse operator which option they choose, and the warehouse operator will arrive the cargo according to the option chosen.\n44. A complete list of the information that must be included in the split shipment transmission can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\n45. The value of the entire shipment will be used to determine if the goods are eligible for the CLVS program. Shipments cannot be split in order to qualify for the CLVS program.\nConveyance data\n46. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes, as specified in the Reporting of Imported Goods Regulations .\n47. There are some exemptions to this requirement and these exemptions are listed in this memorandum.\n48. Only one conveyance transmission is to be submitted per aircraft. In the case of airline agreements such as code-share /interline agreements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the aircraft.\n49. The conveyance data must contain a CRN which is a unique reference number provided for each flight into Canada. The CRN is composed of the flight number as established by the COC followed by the scheduled date of departure (XX123yymmdd).\n50. An estimated date and time of arrival ( EDTA ) at the first Canadian port of arrival provided in Eastern Time ( ET ) is mandatory.\n51. The COC will be required to transmit a change to the air conveyance transmission to amend the FPOA and/or EDTA to advise the CBSA of any unscheduled re-routes , changes to the EDTA greater than 30 minutes, or changes to the aircraft's itinerary.\n52. A change in EDTA of less than 30 minutes requires no notification; however, the CBSA may send a risk assessment notice at any time up to the EDTA as transmitted on the conveyance report. Therefore, goods are not authorized to move from the sufferance warehouse prior to the EDTA transmitted on the conveyance report or until the CBSA system updates the status of the conveyance and related cargo, and acknowledges the report of the conveyance and cargo with a section 12(1) report message to the originator of the CACM.\n53. A complete list of the information that must be included in the conveyance data can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nConveyance arrival certification message\n54. A CACM must be received after the aircraft is cleared by NAVCAN to land at an airport of arrival, as defined in the regulations, upon arrival in Canada. The CACM must be transmitted in addition to information and requirements listed in in this memorandum.\n55. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA.\n56. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations .\n57. Conveyances exempt from transmitting ACI/eManifest data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if an air carrier chooses to voluntarily transmit an electronic ACI conveyance report for an ACI/eManifest exempt aircraft (for example, commercial passenger aircraft that are not carrying commercial cargo, empty aircraft), the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. Report on arrival requirements under section 12(1) of the Customs Act , applicable to exempt conveyances, are listed in this memorandum.\n58. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) \"Reported Notice\" to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance, and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release/referral notification messages for shipments requesting FPOA release.\n59. All section 12(1) \"Reported Notices\" sent to the carrier must be kept on file and made available to the CBSA when requested. For more information refer to the Transportation of Goods Regulations .\n60. For a complete list of the information that must be included in the CACM, refer to the Advance Commercial Information ACI/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 2: Advance Commercial Information Air of the ECCRD). For a copy of this guide, contact the TCCU at:\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical Portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\nNotifications and error messages\n61. All ACI/eManifest data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting ACI/eManifest transmissions by electronic means:\n- positive responses\n- error responses\n63. Positive responses are issued in the form of acknowledgements. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n64. Error responses are issued in the form of reject notices. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA in a timely manner. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system.\n65. For a complete description of all notifications, response time frames, error messages and codes and their application, as well as hold for information ( HFI ) notices, refer to the Electronic Commerce section or Chapter 2: Advance Commercial Information Air of the ECCRD.\nManifest forward\n66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a \"secondary notify party,\" enabling the carrier to view house bill data.\n67. For more information on Manifest Forward, refer to Chapter 11: ACI/eManifest Notices of the ECCRD.\nRisk assessment notices\n68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the unloading of the cargo.\n69. Risk assessment notices seeking further information issued by the CBSA should be responded to as soon as possible. Carriers have up to four hours from the time the CBSA issues the risk assessment notice to respond to an outstanding risk assessment notice. Failure to respond to a risk assessment notice within four hours from issuance may result in delays of the shipment such as, holding the shipment upon arrival for further information/inspection and/or sanctions for non-compliance including the issuing of an administrative monetary penalty ( AMP ).\n70. Similar to reject notices (or error codes), risk assessment notices (such as \"hold\" notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include free text remarks providing external clients with additional information concerning the coded field or instructions.\n71. The CBSA systems will send \"hold,\" \"do not unload\" and/or \"cancellation\" coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN.\n72. In instances where there is an outstanding risk assessment notice and the importer/broker has received a release notification, the carrier or sufferance warehouse operator will hold the shipment until the risk assessment notice is resolved.\n73. If there is a \"hold\" on a cargo that has been released/acquitted, the \"hold\" supersedes the release/acquittal and the cargo cannot be removed until the \"hold\" is removed by the CBSA.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Corrections",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Corrections to cargo and/or conveyance data\n74. Changes to cargo and/or conveyance data shall be made as soon as they are known, as per Chapter 2: Advance Commercial Information Air of the ECCRD.\n75. Changes/corrections to conveyance data may be made electronically at any time prior to the arrival of the aircraft at the FPOA or transmission of CACM.\n76. If the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post Arrival – All Modes requesting \"key\" data elements changes will be accepted and must be presented in duplicate at the local CBSA commercial office.\nAdd/change/delete (cancel)\n77. An \"add\" is used for the first transmission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n78. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, a carrier will be required to transmit a change to update the current conveyance or cargo record when any of the data elements on the current transmission to the CBSA change. Electronic conveyance corrections by clients will be accepted up to the estimated time of arrival ( ETA ) reported on the conveyance report. Individual data elements are not to be transmitted separately.\n79. However, if a CCN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance report, and then transmit an \"add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n80. A \"delete\" (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n81. Deletions may be made at any time up until the CACM has been submitted.\nNote: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days.\n82. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If an aircraft is no longer coming to Canada, the electronic conveyance transmission must be deleted.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Unique shipment processes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "83. The following air specific processes are not exempt from ACI/eManifest data; however the reporting and/or ACI/eManifest requirements differ in some manner.\nSmall parcel service\n84. A number of airlines operating transborder into Canadian airports have special procedures for the rapid movement of small parcels of urgently required materials. This is a process normally used for the movement of magnetic tapes, printouts, business correspondence, business statements, news material, films, etc.\n85. While the procedure was designed by carriers to expedite the movement of small single shipments, various courier services are using the system to move a number of small shipments contained in one package and documented on one AWB. Such instances are considered to be consolidations, and the courier service involved must break the package down on form A10: Cargo Control Abstract , an approved consist sheet if the shipment qualifies under Memorandum D8-2-16 : Courier Imports Remission , or on a CRL for approved CLVS Program participants. Further information on form A10 may be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n86. Courier shipments carried in bond under exclusive charter arrangements may be delivered directly to the courier's sufferance warehouse or to its contracted agent at the airport of destination.\nCourier low value shipments\n87. For air cargo arriving with only CLVS shipments on board the aircraft, no ACI/eManifest cargo or conveyance is required. The CRL is provided to the port of release within the prescribed timeframes. For additional information concerning the CLVS Program, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nMixed Load (CLVS and non-CLVS shipments onboard)\n88. Mixed loads are when there are non courier low value shipments ( non-CLVS ) and CLVS under one single AWB.\n89. The air carrier transmits the ACI/eManifest conveyance and cargo report for non-CLVS shipments. The air carrier must submit the consolidated air cargo report for the total weight and piece count. Each individual non-CLVS shipment requires a house bill.\n90. The CLVS portion of the shipment requires either a house bill or a supplementary report stating \"CLVS shipment\" within prescribed timeframes in the cargo description field. The house bill or supplementary report must be submitted with the approved participant CLVS modal carrier code.\n91. The CRL is provided to the port of release within the specified timeframes.\n92. The CBSA, at the port of entry ( POE ), may request supporting documents, including a copy of the CRL.\n93. However, in situations where one primary AWB documents both CLVS shipments and non-CLVS shipments, an ACI/eManifest cargo transmission accounting for the total weight and piece count is required for all goods listed on the AWB.\n94. In these instances, house bill data for each non-CLVS shipment and one house bill or supplementary transmission to account for all CLVS shipments must be provided. The house bill or supplementary transmission for the CLVS shipments will indicate \"CLVS Program Shipments\" in the description field; the total weight of all CLVS shipments in the weight field; and the total pieces of all CLVS shipments in the \"lading quantity\" field.\n95. Should cargo previously reported under the CLVS Program be removed from the CLVS stream pre-arrival , ACI/eManifest data is required to be submitted to the CBSA within the prescribed timeframes.\n96. Should cargo previously reported under the CLVS Program be removed from the CLVS stream post-arrival , the client is not to transmit ACI/eManifest data. However, if removed from the CLVS stream prior to arrival, full ACI/eManifest data is required.\nIn-transit shipments\n97. When cargo arriving in Canada by aircraft is unloaded from the conveyance and moves in-transit through Canada, and the air carrier's contract of carriage ends in a country other than Canada, the in-transit movement type code 23 must be provided. In addition, consignee information must be provided in the consignee name and address fields.\nDomestic in-transit shipments\n98. When the carrier's contract of carriage ends in Canada and they are aware that the shipment is in-transit , the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code 23. However, if the carrier's system will not accept the code, the words \" in-transit \" should be provided in the remarks field, along with movement type code 24 (cargo import).\n99. The CBSA acknowledges carriers are not always aware that the shipment is in-transit . If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard.\nFreight remaining on board cargo\n100. For a FROB shipment destined to a third country and never intended to be imported into Canada, the responsible carrier must comply with the requirements to provide ACI/eManifest cargo, and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations . The FROB movement type code 26 must be used.\n101. For more information on transmission requirements for FROB cargo, refer to Chapter 2: Advance Commercial Information Air of the ECCRD.\nAirline agreements\n102. For information on the responsibility to provide ACI/eManifest by cargo carriers and COC in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n103. Notwithstanding any business agreement such as an interline agreement, the carrier code on the cargo report is ultimately responsible for the information provided to the CBSA.\n104. For additional information on ACI/eManifest requirements toward code-share and interline agreements, refer to Chapter 2: Advance Commercial Information Air of the ECCRD.\nEmergency stops/diversions\n105. Emergency diversions include only diversions resulting from security threats, medical reasons, mechanical reasons, or weather conditions.\n106. An aircraft that is not originally destined to Canada, but that is forced to land in Canada due to unforeseen circumstances, may be subject to a review of their paperwork for health, safety, and security risk assessment purposes. This review will be conducted at the aircraft upon arrival and, therefore, ACI/eManifest data is not required. As soon as it is known, the carrier should contact the CBSA office ( Directory of CBSA Offices and Services ) where the diversion/emergency landing is to occur.\n107. When an emergency diversion occurs within Canada, the COC will be required to notify the National Targeting Centre ( NTC ) 24 hours a day, 7 days a week to advise of the diversion and the reason prior to aircraft's arrival at the new airport. The FPOA for the conveyance and all related cargo transmissions must be corrected electronically.\nNTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (overseas callers).\n108. When an emergency diversion occurs outside of Canada, carriers are not required to notify the CBSA. Rather, the ACI/eManifest conveyance transmission must be corrected as soon as possible to reflect the updated EDTA, and routing information. ACI/eManifest cargo transmission(s) must also be corrected as soon as possible to reflect any applicable information.\n109. If an emergency diversion occurs outside of Canada, and additional cargo is loaded onto the aircraft at the airport to which the aircraft was diverted, the pre-arrival procedures for emergency diversions will not be allowed and, the carrier will be required to update the conveyance transmission and transmit the applicable ACI/eManifest cargo data for the newly laden cargo within the prescribed timeframes, as outlined in this memorandum.\n110. All diversions (unless considered an emergency) require the carrier to update the conveyance transmission within the prescribed timeframes.\nOverages and shortages\n111. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where ACI/eManifest data was transmitted and the quantity of goods initially reported upon arrival at the FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-arrival and upon arrival.\n112. If no ACI/eManifest data was transmitted and no report occurred, and the goods are discovered post-arrival , this constitutes non-report , not an overage, and may be subject to an AMP.\nForeign aircraft servicing equipment\n113. Machinery and equipment for use within the confines of an international airport to service inbound and outbound flights of foreign registered aircraft may be imported into Canada without payment of customs duties but are subject to the GST.\n114. ACI/eManifest cargo and conveyance information pertaining to each initial transportation of foreign aircraft servicing equipment into Canada must be transmitted within the guidelines and procedures outlined Reporting of Imported Goods Regulations .\n115. For more specific information, refer to Memorandum D8-2-5 : Application of the Foreign Aircraft Servicing Equipment Remission Order .\nCommissary equipment\n116. Foreign airlines operating international flights into Canada may have to replace galley equipment and aircraft furnishings (headrest covers, cabin curtains, etc.) during turn-around periods. Each airline is allowed to keep a sufficient quantity of such goods in Canada for the replacement needs of the airline, and the CBSA maintains an inventory list. The airline is then responsible for paying the duty and taxes on any goods disposed of in Canada.\n117. ACI/eManifest cargo and conveyance information pertaining to each initial transportation of commissary equipment into Canada must be transmitted electronically, within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations .\nTransborder air shipments in highway service (flying trucks)\n118. Bonded air carriers that are providing international air service for transporting cargo may use the services of a highway carrier (secondary carrier) to transport air cargo into Canada. The highway carrier does not require a letter of authorization from the bonded air carrier in order to move the goods under the bonded air carrier's documentation.\n119. Where air cargo is being transported by a highway carrier, it is the highway carrier that will transmit ACI/eManifest conveyance data to the CBSA (within the prescribed highway time frames), quoting the flying truck cargo exception code. Cargo information will be presented at the FPOA in the form of paper AWBs. In the case of a non-bonded airline, the highway carrier will transmit both ACI/eManifest cargo and conveyance data and the shipment will no longer be considered a flying truck. For further information, refer to Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements and Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements . Highway carriers will require a paper AWB for the air shipments on board the highway conveyance. No ACI/eManifest data is required from the air carrier.\n120. The following procedures apply when air cargo is transported into Canada via highway mode:\n- The highway carrier that has contracted with the air carrier reports the goods to the CBSA at the highway FPOA on behalf of the air carrier by presenting the bonded air carrier's properly completed AWB, which serves as the air carrier's report of the goods to the CBSA. If consolidated shipments are presented – consigned to a freight forwarder – a continuation sheet must be attached outlining the required shipment details for each shipment in the consolidated shipment (same information as required on a house bill), which include: actual shipper, ultimate consignee, weight, piece count, and complete description of the goods.\n- The CCN on the AWB will include the carrier code of the air carrier, not the highway carrier, and the AWB must show the Canadian airport as the ultimate destination airport.\n- The goods must be delivered into a sufferance warehouse licensed to receive air cargo.\n- The highway or air carrier must not report again to the CBSA at the airport of destination, as this would create duplicate manifests within the CBSA inventory system.\n- The Border Services Officer ( BSO ) at the highway FPOA retains the mail and station copies of the AWB as proof of report.\n- The highway carrier provides the Long room and the CBSA Delivery authority copies of the AWB to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the airport of release. The Warehouse operator copy is given to the sufferance warehouse operator as an inventory control copy.\n121. The air carrier assumes full liability for the goods. Any tracers or penalties for cargo infractions are applied against the primary air carrier.\n122. In-transit \"flying trucks\" that are destined to a third country may move cargo by highway carrier to a Canadian airport for export provided:\n- the goods are reported to the CBSA by the highway carrier\n- the AWB is presented at the FPOA\n123. For policies and procedures related to consolidated flying trucks, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\n124. For policies and procedures related to the exportation of the movement of in-transit air shipments moving by highway, refer to Memorandum D3-1-8 : Cargo – Export Movements .\n125. No formal acquittal is required for these in-transit export reports as audits are made against the carrier's records.\n126. Air carriers not complying with the above requirements are to have their highway substitution privileges revoked, and the shipments treated as normal highway movements.\n127. For vehicle sealing requirements, refer to Memorandum D3-4-2 . Sealing requirements for air cargo being transported by a highway carrier are based on the carrier status of the air carrier. Where highway and air cargo are being transported in the same vehicle, all highway cargo must be reported and processed as outlined in Memorandum D3-4-2 .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Other unique shipping processes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "128. Other unique shipment processes are referenced in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive and value included shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving within Canada",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "ACI/eManifest exemptions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "129. This section will cover circumstances in which ACI/eManifest cargo and/or conveyance data is not required under section 12.1 of the Customs Act . Should clients choose to transmit data for any of the listed exemptions and/or exceptions, they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions is found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nNote: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in this memorandum. This includes information that may be transmitted, should clients choose to do so, for goods and conveyances that otherwise fall under exemptions/exceptions.\nExemptions from cargo and conveyance data sets\n130. The following are exemptions from ACI/eManifest cargo and conveyance data sets:\n- CSA shipments – full load that meets the eligible goods requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations\n- mail (Canada Post, US mail, Diplomatic mail, international) – full load\n- military goods on military-owned or military-chartered aircraft – no other cargo is on board\n- emergency/ non-emergency repairs\n- emergency diversions (only for original shipments not intended to arrive in Canada)\n- empty aircraft – when aircraft is the imported goods/cargo ( note: empty aircraft/no cargo)\n- commercial passenger aircraft not carrying specified goods\n- emergency response vehicles/personnel/equipment for use in emergency situations such as: transportation of human organs for transplant first response fire brigades ambulance patient transport teams assisting in disaster relief circumstances\n- specified goods on board a conveyance that enters Canadian airspace while it is proceeding directly from one place outside of Canada to another place outside of Canada without landing in Canada\n- hand carried goods (when no other specified goods are on board)\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling\n- foreign scientific, exploratory or research conveyances not carrying specified goods\nExceptions from cargo data – only conveyance data required\n131. The following are exceptions from ACI/eManifest cargo data – only ACI/eManifest conveyance data is required:\n- goods that are being imported into Canada under the CLVS program\n- mail (Canada Post, US mail, Diplomatic mail, international) – as part of a mixed load",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Authorized use of foreign aircraft",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "132. A foreign non-tax paid aircraft involved in international commercial transportation is restricted to international flights from a point abroad to a point or points in Canada and return to a point abroad. The carriage of Canadian residents to, and their arrival from, foreign destinations is permitted provided the flight is limited to international service. Any foreign aircraft in Canada that ceases to be involved in international commercial transportation must be immediately reported to the CBSA and formally accounted for as it is deemed to have been imported.\n133. With the exceptions outlined in this memorandum, under no circumstances may a foreign non-tax paid empty aircraft enter Canada for the sole purpose of carrying passengers or goods from point-to-point in Canada. If the aircraft is deemed to have been imported; all duties and taxes are to be immediately paid. In addition, any unauthorized use of a foreign non-tax paid aircraft in Canada may result in the issuance of AMPS penalties or the seizure and/or forfeiture of the aircraft.\n134. Non-tax paid foreign aircraft chartered by groups of non-resident s who wish to visit several Canadian centers are allowed if the passengers originated outside Canada and are initially brought into Canada by a carrier that is operating under a continuing tour charter.\n135. The CTA approval for a flight does not constitute authority for a non-tax paid aircraft to engage in gainful operations between points in Canada. Additional information on CTA licences can be found in this memorandum.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Tariff treatment of aircrafts in international service",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "136. For the purposes of this memorandum, a Canadian aircraft is defined as an aircraft engaged in international commercial transportation which is registered in Canada, and:\n- was built in Canada\n- all duties have been paid\n- has been deemed to be duty paid under the terms of another act\n137. Canadian aircraft in international commercial service are to be classified under tariff item 9813.00.00 or 9814.00.00 in Chapter 98: T2023 – Special classification provisions – non-commercial , provided they satisfy all the relevant requirements outlined in the provisions of these tariff items. Where Canadian aircraft arriving in Canada do not qualify for importation under either of these tariff items (for example, when repairs have been done abroad), they are to be classified under the appropriate tariff item in Chapter 88: T2023 – Aircraft, spacecraft, and parts thereof of the Customs Tariff .\n138. Where a Canadian aircraft in international commercial service has been repaired or enhanced while abroad, all such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the aircraft's first return to Canada, even if the aircraft is continuing in international commercial service. For more information, refer to Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order .\n139. Any aircraft that is not a \"Canadian aircraft\" as defined in this memorandum is deemed to be a foreign aircraft for the CBSA purposes and, if in international commercial service, should be classified under tariff item 9801.10.10 in the Chapter 98.\n140. No formal accounting is required for an aircraft engaged in international commercial service, however all aircrafts entering Canada (Canadian or foreign) must be reported as per section 12(1) of the Customs Act .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Canadian Transportation Agency licences",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "141. In addition to complying with the CBSA requirements for aircraft involved in international service, most commercial air carriers also require a licence from the CTA.\n142. For complete information on CTA licensing requirements, aircraft groupings, charter types, and CTA licensing information, refer to the Canadian Transportation Agency 's website. The search function can be used to verify if a carrier has the necessary CTA license authority.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Provision of CBSA services",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "143. For a list of services available at CBSA Offices, refer to Directory of CBSA Offices and Services .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Passenger restrictions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "144. At certain airports, the number of international passengers processed by the CBSA at a given time may be restricted due to operational or safety requirements. In some locations where passenger restrictions are in place, staged off-loading may be allowed to accommodate larger aircraft. The air carrier or its agent is responsible for controlling the delivery of passengers. For more information about staged off-loading , refer to Memorandum D2-5-1 : Charter Access to Airports .\n145. The business hours and types of CBSA services available at designated AOE may vary according to the type of airport, geographical location, facilities, or season. Office information, including addresses, hours of operation, and types of services available, may be found in the Directory of CBSA Offices and Services .\n146. Cost recovery or special service charges for new or additional CBSA services may apply at certain airports. Information on Special Services can be found in Memorandum D1-2-1 : Special Services , or you may contact the local CBSA office at the airport of destination.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Charter access to airports",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "147. Guidelines and conditions related to operating international passenger charter services (for remuneration or hire) and obtaining inspection services for passenger clearance related to international charter services may be found in Memorandum D2-5-1 : Charter Access to Airports .\n148. At certain airports, the CBSA may require notice before they accept international air traffic. Airlines should communicate with the local CBSA office at the airport of destination regarding prior notification requirements.\nNote: Prior notification is not the same as ACI/eManifest notification. ACI/eManifest conveyance notification requirements also apply to aircraft carrying cargo, as outlined in this memorandum.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "General reporting guidelines and procedures for ACI/eManifest exemptions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "149. All exemptions to ACI/eManifest notification will be reported using one of the following CCDs, or as otherwise outlined in this memorandum:\n- The carrier may use the standard CBSA, form A8A(B): In Bond – Cargo Control Document available in fillable/savable format on the CBSA website. The CCD specifications and completion instructions for the form A8A(B) can be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n- The International Air Transport Association ( IATA ) format AWB is an approved CCD for reporting cargo to the CBSA. At the point of lading, the air carrier should ensure that all applicable fields on the AWB are completed accurately and legibly. Refer to Appendix A: International Air Transport Association air waybill of this memorandum for data elements required on an IATA AWB for CBSA purposes.\n- The IATA format air express waybill is an approved CCD for reporting cargo to the CBSA. Refer to Appendix B: International Air Transport Association air express waybill of this memorandum for data elements required on an IATA format air express waybill for CBSA purposes.\n- Mail bags must be accompanied by one of the above-mentioned CCDs, in addition to the Universal Postal Union ( UPU ) delivery bill.\n- Other acceptable CCDs.\nManner of reporting – ACI/eManifest exempt imports\n150. Non-bonded air carriers must report all shipments to the CBSA at the FPOA. This report consists of five copies of an approved CCD. After verification, all copies of the document are numbered, when required, and stamped by the CBSA. To keep the information legible, stamps should be applied to the reverse side of the documents. Two copies (Mail and Station) are kept by the CBSA. Two copies (Long Room and the CBSA Delivery Authority) are given to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the CBSA office of release. The Warehouse operator copy is given to the sufferance warehouse operator to serve as an inventory control copy.\n151. Bonded air carriers may report import shipments at either the FPOA or at the destination airport indicated on the waybill. All airports used by the air carrier on route to the final airport of destination must be indicated clearly on the AWB. The destination airport may only change if the carrier has filed a re-manifest or diversion.\n152. Bonded carriers require five copies of the IATA AWB or CCD for CBSA purposes. This report consists of five copies of an approved CCD. After verification, all copies of the document are numbered when required and stamped by the CBSA. To keep the information legible, stamps should be applied to the reverse side of the documents. Two copies (Mail and Station) are kept by the CBSA. Two copies (Long Room and the CBSA Delivery Authority) are given to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the CBSA office of release. The Warehouse operator copy is given to the sufferance warehouse operator to serve as an inventory control copy.\n153. When cargo is covered by an AWB other than the COC's AWB, the front of the document must be clearly stamped with the COC's correct name and carrier code before presentation to the CBSA. Instead of stamping each AWB, carriers may present their documents in envelopes clearly marked \"CBSA Cargo Report\" giving the name and code of the COC.\n154. When in bond shipments are to be shipped beyond the final point indicated on the AWB, the shipment must be moved by a bonded carrier and properly re-manifested .\nManner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers\n155. Foreign goods destined to a foreign airport and landed at Canadian airports in the services of non-bonded and bonded air carriers do not need to be documented for CBSA purposes, provided they remain on board the aircraft and no layover is necessary.\n156. If the goods will not be exported immediately, they must be documented and reported to the CBSA on an IATA AWB, or on form A8A(B): In Bond – Cargo Control Document . Refer to Appendix A: International Air Transport Association air waybill of this Memorandum for data elements required on an IATA AWB for CBSA purposes. Completion instructions for form A8A(B) are found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nDiversions and transfers – requirements for ACI/eManifest exemptions\n157. Cargo diverted from the original AOE does not require a new CCD or CCN. The carrier who was in control of the shipment at the time of diversion is responsible for preparing a form A30: Diversion Notice .\n158. The diversion notice and CCD is given to the importer or connecting carrier if interlined, and presented with the relevant release documents at the CBSA office of release. The diversion notice remains with the accounting document until numbered.\n159. For more detailed information on diversions, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nEmergency landing cargo reporting guidelines for ACI/eManifest exemptions\n160. If, due to weather conditions or other circumstances, the aircraft has to land at a place not designated for CBSA reporting, the pilot must call the Telephone Reporting Centre ( TRC ) at 1-888-226-7277 , or contact the nearest CBSA office immediately upon landing in Canada. Depending on the circumstances, the flight may be cleared by telephone, the pilot and travellers may be requested to await the arrival of a CBSA officer, or the pilot may be requested to fly the travellers to the nearest AOE at the first opportunity.\nImport/inbound goods\n161. If an aircraft carrying cargo for import is forced to land at an airport other than its intended destination due to weather conditions, mechanical issues affecting the safety and security of the aircraft and passengers, or medical situations requiring immediate attention, the COC is advised to provide verbal notification of the details of the emergency landing to the CBSA at the airport of emergency landing (or the closest airport with CBSA commercial clearance capabilities) and the airport of original destination. For a listing of CBSA offices and the types of services offered, refer to Directory of CBSA Offices and Services .\n162. If the cargo will remain on board the aircraft while at the emergency landing site, or be transferred to a replacement aircraft for transportation to the original airport of destination for CBSA clearance, generally, no additional paperwork, such as a diversion notice, will be required at the time of clearance to document the emergency landing. Clients should verify with the CBSA at the airport of destination whether a diversion notice is required, or not.\n163. If the cargo is being presented for clearance at the emergency landing site (if CBSA commercial clearance is available), diversion documentation must accompany the clearance/release paperwork. Diversion documentation requirements and procedures are outlined in this memorandum.\nCargo not destined to Canada\n164. The following procedures apply to cargo not destined to Canada that has landed in Canada as a result of weather conditions, mechanical issues affecting the safety and security of the aircraft and passengers, or medical situations requiring immediate attention:\n- The COC is advised to provide verbal notification of the details of the emergency landing to the CBSA at the airport of the emergency landing (or The closest airport with CBSA commercial clearance capabilities).\n- The cargo may be transferred from one aircraft to another only under CBSA supervision, and the identifying markings of the replacement aircraft and a brief notation of the circumstances must be provided to the CBSA.\n- At the discretion of the airline, the cargo may be forwarded to the United States by a bonded highway carrier on an IATA AWB or other CBSA approved CCD indicating complete details of each shipment. In the case of mail bags, the CCD must show the number of bags and describe the goods as \"mail bags.\" The document must be prepared in triplicate and numbered from the local series. One copy will be returned to the carrier for presentation to the CBSA at the point of exit. The remaining copies will serve as the Mail and Station copies.\n- The transfer of the cargo from the aircraft to the highway conveyance must be conducted under the supervision of the CBSA who will seal the vehicle with an Agency seal and note the seal number(s) on the CCD. If the seals are intact at the point of exit, the vehicle may be allowed to proceed without further examination.\n- Where the cargo has to be removed from the aircraft and held pending availability of another aircraft or a bonded carrier's conveyance, they must be placed in a sufferance warehouse. The cargo must be reported to the CBSA on an IATA AWB or other CBSA approved CCD. At the time of transfer, the applicable procedures outlined in paragraph (b) or (d) of this section must be followed.\n165. Carriers that are not bonded cannot carry in bond cargo beyond the CBSA office of arrival. However, when a non-bonded foreign aircraft carrying goods into Canada makes an emergency landing other than its final destination, it may continue to the final destination without posting a single trip bond. In this case, the cargo must be reported to the CBSA at the initial CBSA office. When stopovers occur at either Gander or Goose Bay, carriers may continue to destination after presenting form AG1: General Declaration (Outward/Inward) to the CBSA, or report the goods at the initial CBSA office.\n166. To ensure control, the initial CBSA office of report is to advise the CBSA at the final destination of the carrier's expected arrival.\n167. The CCD is numbered and stamped by the CBSA. When the initial CBSA office is non-automated , the mail copy of the CCD is mailed to the CBSA office of destination. Otherwise, it is keyed into the automated system. The Station copy is filed, and the Long room, the CBSA Delivery authority, and Warehouse operator copies are returned to the carrier for reporting at final destination.\n168. At destination, the Long room and the CBSA Delivery authority copies are given to the importer for presentation with the release document(s) at the CBSA office of release, and the Warehouse operator copy to the sufferance warehouse operator to serve as an inventory control copy.\nSplit shipment reporting procedures for ACI/eManifest exemptions\n169. Split shipments (part lots) occur when portions of a shipment covered by one AWB enter the country at different times due to carrier capacity constraints.\n170. Under this procedure, the air carrier must report all parts of the split shipment as they arrive.\n171. All parts of a split shipment are controlled under the original AWB number. The procedure requires a \"Split Shipment\" stamp on the original AWB report and on all copies of the original AWB used to report the subsequent parts of the split shipment. The number of pieces that have arrived must be indicated in the appropriate field of the \"Split Shipment\" stamp, for example, 1st Part – 20 pieces.\n172. For purposes of uniformity, the \"Split Shipment\" stamp used by the airlines must be similar to that shown below:\nSplit shipment received by: Carrier's name: Name of airport: As follows: 1st Part – [number] pieces 2nd Part – [number] pieces 3rd Part – [number] pieces 4th Part – [number] pieces Final Part – [number] pieces\n173. Split shipments consigned to a freight forwarder are processed as follows:\n- When the initial part of the shipment arrives, the COC prepares the original AWB. The total quantity for the entire shipment is shown in the \"No. of packages\" box. All copies must be stamped with the \"Split Shipment\" stamp completed, showing \"1st Part – X pieces\".\n- The COC must give one copy of the original AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the de-consolidator .\n- The freight forwarder must prepare secondary cargo reports (house bills/advice notes) to cover the total quantity of the shipment cancelling the full quantity declared on the original AWB. The de-consolidator must give the Mail and Station copies of all of the secondary cargo reports along with two copies (Long Room and the CBSA Delivery Authority) of the original AWB to the CBSA. The Long room and the CBSA Delivery authority copies of the secondary cargo report(s) for those goods that have arrived will be given to the importer, or agent of the importer, for presentation with the release document(s) to the CBSA.\n- The Long room and the CBSA Delivery authority copies of the secondary cargo report covering those goods that have not yet arrived must be held in the de-consolidator 's open file pending the arrival of those goods, when the remaining portions of the shipment arrive, the reporting air carrier must give one copy of the original AWB to both the CBSA and the de-consolidator .\n174. The \"Split Shipment\" stamp identifying the part of the shipment that has arrived and the number of pieces received must be completed on the AWB. The Long room and the CBSA Delivery authority copies of the secondary cargo reports previously prepared and held in the freight forwarders open file are now given to the importer, or agent of the importer, for presentation to the CBSA with the release document(s) for that portion of the shipment.\n175. Although secondary cargo reports are required for the total quantity of the complete shipment, the freight forwarder is only responsible for the quantity shown on the \"Split Shipment\" stamp. If the goods not covered by the \"Split Shipment\" stamp cannot be produced or accounted for, the air carrier is responsible for the shortage.\n176. Split shipments consigned to an importer are processed as follows:\n- When the initial part of the shipment arrives, the COC prepares the AWB. The total quantity for the entire shipment is shown in the \"No. of packages\" box. All copies of the AWB must be stamped with the \"Split Shipment\" stamp completed to show \"1st Part – X Pieces\" to identify the part of the shipment being reported and the number of pieces received.\n- The COC must give one copy of the AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the importer for presentation to the CBSA with the release document(s).\n- The importer may obtain release of portions of the shipment as they arrive or may wait until all portions of the shipment have arrived before obtaining their release from the CBSA.\n- To obtain release of the entire shipment at one time, the importer must present all copies of the original AWB (Long Room and the CBSA Delivery Authority) with the release document(s) for the entire shipment.\n- To obtain release of a portion of the shipment as it arrives, the importer must present two copies (Long Room and the CBSA Delivery Authority) of the original AWB with the release document(s) to the CBSA. All copies must be stamped with the \"Split Shipment\" stamp completed to identify the part of the shipment being reported and the number of pieces received. Although only part of the shipment is being released, the duty and taxes for the entire shipment must be paid by the importer. When the remaining portions of the shipment arrive, the reporting air carrier must give one copy of the original AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the importer for presentation with the release document(s) to the CBSA. All copies must be stamped with the \"Split Shipment\" stamp completed to identify the part of the shipment being reported and the number of pieces received. The subsequent portions are to be released using the procedures for the release of short-shipped goods, as outlined in Memorandum D17-1-5 : Accounting for Commercial Goods .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Guidelines related to ACI/eManifest exemptions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Mail\n177. Carriers transporting international mail will report all international mail to the CBSA on a properly completed AWB or other acceptable CCD, clearly indicating in the cargo description field that the cargo is International Mail. The universal postal manifest prepared by the foreign mail service should be attached to the AWB.\n178. International mail is transferred in bond under the control of the air carrier's AWB or if moved by a secondary carrier (under the secondary CCD of the secondary carrier) or the Canada Post Corporation. The mail is transferred to one of the CBSA international mail exchange offices where it is processed in accordance with the guidelines and procedures outlined in Memorandum D5-1-1 : International mail processing .\n179. Diplomatic mail must also be reported to the CBSA on a properly completed AWB or other acceptable CCD, clearly indicating in the cargo description field that the cargo is diplomatic mail. Only those authorized to pick up diplomatic mail will be allowed to remove diplomatic mail from CBSA control. The CBSA at each airport handling the arrival of diplomatic mail will maintain a list of those parties or individuals authorized to pick up diplomatic mail. Consulates or embassies must ensure that any changes to the list are communicated in a timely fashion to the AOE or appropriate regional program area contact.\nMilitary goods on military-owned or military-chartered aircraft\n180. Military goods arriving on military-owned or military chartered aircraft are reported on an AWB or other acceptable CCD at the airport of arrival in Canada.\n181. Military goods arriving on board a non-military owned or chartered aircraft must be transmitted electronically in accordance with the ACI/eManifest notification guidelines outlined in this memorandum.\nHand carried goods (commercial goods carried by a passenger his/her own baggage)\n182. Commercial goods carried by a passenger in his/her own baggage on board a commercial passenger aircraft must be declared by the passenger.\n183. A CCD or ACI/eManifest cargo transmission is not required when a shipment is being transported by the importer in his/her own baggage on board a commercial passenger flight, and the shipment is released at the first port of arrival.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Empty aircraft – when an aircraft is the goods/cargo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Documentation requirements for the report of an imported commercial aircraft\n184. An empty aircraft that is imported, temporarily or permanently, is to be reported on a CBSA approved CCD by the party transporting the aircraft at the airport of arrival.\nCommercial aircraft\n185. Commercial air carriers will generally report imported commercial aircraft on an IATA AWB or a CBSA CCD form A8A(B): In Bond – Cargo Control Document . If the importation is temporary in nature, such as an aircraft imported for demonstration, repair, or alteration, then the commercial air carrier should clearly indicate this in the cargo description section. The anticipated length of the temporary importation should also be indicated in the description section (for example, \"aircraft being temporarily imported for demonstration until (indicate date)\"). Additional accounting or release documents may be required for temporary importations. Information on the accounting or release documentation for temporary importations can be found in this memorandum, and Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nCorporate aircraft\n186. Corporate aircraft being imported permanently, will generally be reported on an A8A(B): In Bond – Cargo Control Document (or other CBSA approved cargo document) by the party transporting the aircraft. For additional information on the accounting or release documentation for permanent importations, refer to Memorandum D17-1-5 : Accounting for Commercial Goods .\n187. The AWB, form A8A(B) or other approved cargo report is to be presented to the CBSA, along with any applicable release documentation, as outlined in this memorandum.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Documentation requirements when the transporter is also the importer",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "188. When the party transporting the corporate or commercial aircraft is the importer of the aircraft, the HCG process may be used.\n189. A CCD will not be required if the importer obtains release of, and accounts for, the goods (aircraft) by presenting a CAD, at the initial CBSA office of report. This applies to permanently or temporarily imported commercial and corporate aircrafts.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Documentation requirements for foreign aircraft temporarily imported",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Aircraft for repair\n190. Aircraft may be temporarily imported into Canada for repair. A repair is a corrective maintenance activity, which may include replacing or fixing parts, in order to restore the article to its original operating condition.\n191. For information on temporarily importing goods under tariff item 9993.00.00 refer to Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nAircraft for alteration\n192. For the purposes of a good imported temporarily for alteration, an alteration is a modification, other than a repair, which does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. For information on the temporary importation of goods for alteration refer to Memorandum D7-4-1 : Duties Relief Program and Memorandum D7-4-2 : Duty Drawback Program .\nAircraft for demonstration\n193. As explained in Memorandum D8-1-9 : Application of the Imported Demonstration Aircraft Remission Order , aircraft may be temporarily imported for demonstration purposes without the payment of the GST.\n194. Aircraft imported for demonstration purposes are to be imported on form E29B: Temporary Admission Permit . Any aircraft sold in Canada is to be formally accounted for immediately to cancel form E29B. Refer to Memorandum D8-1-9 for complete instructions.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Advance notification requirements for ACI/eManifest exempt air conveyances",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "195. An AG1: General Declaration (Outward/Inward) , is not required for the notification of scheduled flights of commercial aircraft (carrying commercial goods) that are exempt from ACI/eManifest notification requirements in most cases. The AG1 may be required for the report of non-scheduled flights of commercial aircraft at smaller airports. Contact the CBSA office at the airport of arrival for the reporting documentation requirements for unscheduled ACI/eManifest exempt aircraft. All air cargo must be reported as outlined in this memorandum.\n196. Scheduled or non-scheduled commercial carriers operating international flights are not required to submit form AG1, or equivalent documentation for the deplaning of passengers and crew. For reporting requirements for passengers and crew on board commercial aircraft, refer to Memorandum D2-5-6 : Aircrew Reporting and Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information . For corporate aircraft passenger and crew reporting guidelines refer to Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats .\n197. There may be occasions when a general declaration is required by the aircraft operator as proof of report into and exiting Canada. As a courtesy, the CBSA will continue to validate this document with a CBSA stamp.\n198. For information related to the conveyance reporting of aircraft departing Canada, refer to Memorandum D3-1-8 : Cargo – Export Movements .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Requirements for ACI/eManifest exempt air conveyances",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Commercial passenger aircraft not carrying commercial cargo\n199. Scheduled or non-scheduled commercial carriers operating international passenger flights will not be required to submit a paper report for the arrival of the aircraft – form AG1: General Declaration (Outward/Inward) , or an equivalent document for deplaning passengers and crew when they are processed by border services officers at a CBSA facility established for that purpose. Passengers and crew are to be reported in accordance with API/PNR guidelines as outlined in Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information and/or Memorandum D2-5-6 : Aircrew Reporting .\nCanadian military aircraft\n200. All Canadian military aircraft arriving from an international flight must make their initial landing in an authorized AOE when carrying merchandise, baggage, or persons other than regular crew members. The pilot is responsible for providing the CBSA advance notice for the report inward and the declaration of all passengers, cargo, and baggage carried on the flight.\nForeign military aircraft\n201. Aircraft operated by armed forces of foreign nations are required to report to the CBSA at the time of initial landing in Canada. They are subject to all CBSA requirements when used to transport personnel, baggage, equipment, mail, or other cargo. Where only a short stopover is involved and no goods are being carried outward that require export documentation, the inward and outward reports will be made at the same time. Aircraft carrying crew members only may report verbally.\nAir search and rescue operations\n202. Canadian Armed Forces Rescue Co-ordination Centres ( RCC ) have been established at several locations in Canada. The CBSA co-operates in every possible manner to expedite the international movement of aircraft operating on search and rescue missions.\n203. When an incident arises in either Canada or the United States where aircraft of one or both countries will be crossing the boundary, the officer in charge of the RCC search will immediately provide the CBSA with the following:\n- full details of all aircraft participating in the operation, including identification markings and number of crew members\n- territory to be searched\n- duration of stay\n- possibility of landings\n- definite or probable landing points\nNote: If the information affects the territory under the jurisdiction of more than one CBSA office, it should be relayed promptly to all concerned.\n204. Additional information on the reporting and accounting requirements for goods (including aircraft) brought into Canada in response to an emergency or for an emergency response training exercise are included in Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nEmpty aircraft\n205. An empty aircraft is not required to provide an electronic ACI/eManifest conveyance report. An AG1: General Declaration (Outward/Inward) for the report of the aircraft as a conveyance may be required for unscheduled flights. Please contact the CBSA office at the airport of arrival for the documentation requirements for unscheduled ACI/eManifest exempt aircraft.\nTemporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods)\n206. Commercial or corporate aircrafts temporarily imported into Canada (for example, for demonstration, repair, alteration, etc.) are considered commercial goods and must be reported in accordance with the requirements outlined in this memorandum for the report of the aircraft; and where the aircraft is also cargo, in accordance with the cargo reporting requirements outlined in this memorandum. Additional information on the accounting or release documentation for temporary importations can be found in Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\n207. In order to facilitate the processing of aircraft temporarily imported into Canada, it is recommended that carriers or pilots contact the AOE at least two hours prior to their estimated time of arrival to provide the CBSA with pertinent flight information. Some airports may be equipped to receive this information by fax. For further information, contact the CBSA office ( Directory of CBSA Offices and Services ) at the airport of destination.\n208. Upon arrival all aircraft that are imported temporarily must be reported on an acceptable CCD as outlined in this memorandum.\nDelivery requirements and transfers to sufferance warehouses\n209. Cargo arriving by air should be reported to a sufferance warehouse licensed to receive air cargo. For more information refer to Memorandum D4-1-4 : Customs Sufferance Warehouses .\n210. Unreleased air cargo may move on the original manifest from FPOA, to the stated sufferance warehouse that is licensed to receive air shipments, or to the CBSA port of export as indicated on the manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the cargo transmission, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the cargo transmission.\n211. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder sufferance warehouse licensed to receive the goods. Refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , or Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements , for required conditions.\n212. Cargo arriving by highway, rail, or marine service may be delivered directly to the airport provided:\n- the cargo is to be shipped by air from the airport under an air cargo control document\n- the cargo is to be exported by air from the airport under an air cargo control document where the cargo is to be delivered to a sufferance warehouse that is licensed to receive air freight\n213. For more information, refer to Memorandum D4-1-4 .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Post-arrival changes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "214. Corrections/deletions to ACI/eManifest conveyance reports will only be accepted electronically up to the EDTA transmitted on the conveyance report.\n215. Clients can transmit changes up to 30 days after arrival or up until the CCN has been acquitted. If corrections/deletions to \"key\" data elements are required after 30 days, and that they cannot be made by the carrier, BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post Arrival – All Modes must be completed and presented in duplicate to the local CBSA commercial office.\n216. In the Yukon, Northwest Territories, and Nunavut (north of the 60° parallel), where the CBSA procedures are enforced by a party other than the CBSA, for example, Royal Canadian Mounted Police ( RCMP ) officers or employees of a Canadian government organization, the form AG1: General Declaration (Outward/Inward) will be required for all flights in addition to any electronic notification that is required pre-arrival .\nNote: Carriers/freight forwarders have up to 90 days to present form BSF673 to the CBSA. Copies of this form can be found on the CBSA website.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-24",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Failure to submit ACI/eManifest information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "217. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where ACI/eManifest information was not transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to the CBSA, an AMP may be issued to the carrier for non-report .",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-25",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Contingency plan in the event of system failure",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "218. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-26",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Penalty information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "219. For information on administrative penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System or Administrative Monetary Penalty System .\n220. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-27",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Appendix A: International Air Transport Association air waybill",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following fields must be completed for CBSA use:\n- Airport of Departure Indicate the IATA three-letter code of the airport of departure (or city when the airport is unknown).\n- Cargo Control Number This number includes the carrier code and the CCN assigned from the carrier's AWB series. A CBSA assigned carrier code is made up of four characters (one alpha, two digits, and a hyphen) or will be the same as the carrier's IATA prefix code if the CBSA was able to match the IATA accounting code when the CBSA carrier code was assigned. This CCN cannot be duplicated for a one-year period.\n- Shipper's Name and Address Indicate the complete name and address of the person or company shipping the goods.\n- Consignee's Name and Address Indicate the complete name and address of the person or company where the goods are to be delivered.\n- Handling Information For transborder air shipments entering Canada in the service of a highway carrier, indicate in the \"Handling Information\" field the United States point of exit, that is, the United States point at which, or nearest to which the highway carrier transporting the goods crosses the border of the United States into Canada.\n- Number of Pieces Indicate the quantity of goods being imported. If a number of goods are being reported, the number of packages must be totalled. In the case of bulk loads, for example, unpackaged meat or bolts, one unit load device ( ULD ) is acceptable as a piece count.\n- Gross Weight Indicate the weight of the shipment in pounds or kilograms. Weight must be totalled.\n- Nature and Quantity of Goods (including dimensions or volume) Give an accurate, concise description of the goods in common trade terms, and note any marks imprinted on the packages or goods. When goods are consigned to a freight forwarder, \"freight of all kinds\" or \"general merchandise\" may be inserted in this field.\nNote:\n- All copies must be clearly stamped \"In Bond\" in lettering not smaller than 1.2 cm (½ inch) in height by the transferring carrier or freight forwarder\n- When goods are consigned to a freight forwarder, the full details of each shipment (shipper, consignee, nature and quantity of goods) must be included on an attached list",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-28",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Appendix B: International Air Transport Association air express waybill",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following fields must be completed for CBSA use:\n- Cargo Control Number This number consists of the CBSA assigned carrier code and the CCN assigned from the carrier's AWB series. This CCN cannot be duplicated for a one-year period.\n- Shipper's Account Number This field for use by the shipper is optional.\n- From Shipper (Name) Indicate the complete name and address of the person or company shipping the goods.\n- Consignee Account Number This field for use by the carrier is optional.\n- To Consignee/Name/Company/Address Indicate the complete name and address of the person or company importing the goods.\n- Location of Type of Service In this box, the carrier may indicate the type of service and brand name or commercial description of the express products offered, and from which the shipper may select.\n- Handling Information For transborder air shipments entering Canada in the service of a highway carrier, indicate in the \"Special Handling\" field the United States point of exit, that is, the United States point at which, or nearest to which the highway carrier transporting the goods crosses the border of the United States into Canada.\n- Number of Pieces Indicate the quantity of goods being imported. If a number of goods are being reported, the number of packages must be totalled.\n- Gross Weight Indicate the weight of the shipment in pounds or kilograms. Weight must be totalled.\n- Full and Complete Description of Contents (including dimensions or volume) Give an accurate, concise description of the goods in common trade terms, and note any marks imprinted on the packages or goods.",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-29",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Temporary Importation (Excise Levies and Additional Duties) Regulations\nRelated memorandums\n- Memorandum D1-2-1 : Special Services\n- Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents\n- Memorandum D2-5-1 : Charter Access to Airports\n- Memorandum D2-5-6 : Aircrew Reporting\n- Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information\n- Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats\n- Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-8 : Cargo – Export Movements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements\n- Memorandum D4-1-4 : Customs Sufferance Warehouses\n- Memorandum D5-1-1 : International mail processing\n- Memorandum D7-4-1 : Duties Relief Program\n- Memorandum D7-4-2 : Duty Drawback Program\n- Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations\n- Memorandum D8-1-9 : Application of the Imported Demonstration Aircraft Remission Order\n- Memorandum D8-2-5 : Application of the Foreign Aircraft Servicing Equipment Remission Order\n- Memorandum D8-2-16 : Courier Imports Remission\n- Memorandum D17-1-4 : Release of Commercial Goods\n- Memorandum D17-1-5 : Accounting for Commercial Goods\n- Memorandum D17-4-0 : Courier Low Value Shipment Program\n- D19: Acts and Regulations of Other Government Departments\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers\nSuperseded memorandum\nD3-2-1 dated November 29, 2022\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-2-1-30",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-2-1",
+    "marginal_note": "Related link",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Electronic Commerce Client Requirements Document",
+    "history": "",
+    "last_amended": "2025-05-15",
+    "current_to": "2025-05-15",
+    "citation": "Memorandum D3-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "Note to reader",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Canada Border Services Agency is currently reviewing this D-memo. It will be updated in the context of the CBSA Assessment Revenue Management (CARM) initiative and made available to stakeholders as soon as possible. Find out about CARM .\nFreight forwarder pre-arrival and reporting requirements Memorandum D3-3-1\nOttawa, December 14, 2021\nISSN 2369-2391\nThis document is also available in PDF (759 KB) [ help with PDF files ]\nIn brief\nThis memorandum has been revised to: (a) update the Definitions section (b) include updates to pre-arrival, arrival and post arrival requirements and processes for house bills, house bill close messages and supplementary cargo data This memorandum outlines and explains specific Canada Border Services Agency ( CBSA ) requirements and administrative policies regarding the transmission of pre-load and/or pre-arrival house bill data, the house bill close data and supplementary cargo data to the CBSA for goods being imported to, or transiting through Canada. Note: Supplementary cargo data will be required for consolidated freight remaining on board ( FROB ) shipments in the air and marine modes only. As an exception, the CBSA will accept electronic house bills for FROB shipments. For the purposes of this memorandum all references to pre-arrival will include pre-load requirements with respect to marine shipments, where applicable. This memorandum also outlines and explains the CBSA 's requirements and administrative policies regarding the movement and control of unreleased consolidated cargo in Canada. For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8, Cargo: Export Movements . For information on the release of commercial goods, please refer to Memorandum D17-1-4, Release of Commercial Goods . For information on sufferance warehouse licensing and operating requirements refer to Memorandum D4-1-4, Customs Sufferance Warehouses .",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "Guidelines and general information",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA 's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Advance Commercial Information Program ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on the waybill, the manifest and/or a cargo control document. Cargo Control Document ( CCD ) A manifest or other control document that acts as the record of a shipment entering or exiting Canada, or moving within Canada e.g., A6A, Freight/Cargo Manifest(outward). Cargo Control Number ( CCN ) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the Carrier Code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: (a) sends to the CBSA a collection of information; or (b) receives notices from the CBSA . Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: (a) The consignee definition to be used by carriers when transmitting pre-arrival / pre-load data: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (For example: bill of lading, air waybill, or other shipping document) (b)The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (For example: bill of lading, air waybill, or other shipping document) (c)The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (For example: commercial invoice, bill of sale, or other sales contract, or other shipping document) Note: The freight forwarder is limited to the information they have on hand at the time of the transmission. The consignee may change more than one time throughout a voyage to Canada. The freight forwarder will provide updates to the transmission as they receive updated information. Example: For business or legal reasons goods are consigned to a bank (foreign or Canadian domestic) or \"to order\" of a bank. In this case, the consignee field of the house bill transmitted by the freight forwarder will reflect the party to whom the goods are legally consigned at the time of transmission (the bank). If the goods are sold while on route, and/or if the bank chooses to endorse the goods to a third party (as per the \"to order\") or if the consignee information otherwise changes; the freight forwarder will transmit an electronic change to the house bill data as soon as they become aware of the change, updating the consignee field. Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as 1 shipment under 1 bill of lading and reported to the CBSA on 1 cargo control document ( CCD ). A single shipment with the involvement of a freight forwarder AKA a \" back to back \" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Arrival Certification Message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival ( FPOA ) using Electronic Data Interchange ( EDI ). Courier low value shipment ( CLVS ) Goods being imported under the courier LVS program by an approved courier. Courier LVS goods are exempt from the eManifest process. Deconsolidation The process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Domestic in-transit (Highway and Rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from the In-transit movement. Please see definition in the present section. Electronic Commerce Client Requirements Document ( ECCRD ) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) Is a method to electronically transmit import or export data and accounting documents to the CBSA . eManifest A Commercial function in which all carriers and freight forwarders send advance commercial information about their shipments electronically to the CBSA . eManifest Portal The eManifest Portal is a secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data through the Internet. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance arrives from a foreign country. Flying truck Air cargo that physically arrives in Canada on a highway conveyance, and moves on the air carrier's waybill. Freight forwarder A person who, on behalf of 1 or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by 1 or more carriers. Freight remaining on board ( FROB ) (a) For marine–cargo on a vessel that is not being discharged at a Canadian seaport but remains on board the vessel for furtherance to its ultimate destination outside of Canada (b) For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada House bill A cargo control document submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another cargo control document. House bill number A Cargo Control Number ( CCN ) assigned to a transport document used for a portion of a consolidated shipment. It uniquely identifies cargo detailed on a house bill submission. The house bill number consists of the CBSA assigned identifier code followed by a unique reference number assigned by the freight forwarder. (a) First 4 characters = CBSA assigned carrier code (b) Remaining characters = Carrier/representative assigned reference number This number cannot be re-used for 3 years beginning January 1 of the year following the year in which it was used. House Bill Close Message Is provided by the freight forwarder to identify all house bills related to a consolidated primary cargo document or a consolidated house bill document for closure purposes. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from Domestic In-transit. See Definition in the present section. Other government department ( OGD ) Federal Departments or Agencies such as: Canadian Food Inspection Agency ( CFIA ) or Department of Global Affairs Canada ( GAC ). Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the First Port of Arrival ( FPOA ), it is where the conveyance specified goods and/or persons are expected to arrive in Canada. Port of destination The port where the carrier's contract ends and cargo is expected to obtain release or other disposition. It would be the same as the port of report unless travelling in bond. Pre-arrival Prior to a conveyance or cargo arriving in Canada. Pre-load (Marine mode only) Prior to a conveyance being loaded with cargo at a foreign port destined for Canada. Data pertaining to the importation of goods are to be sent to the CBSA in advance of the goods being laden on the conveyance. Previous CCN Cargo Control Number ( CCN ) of the Cargo Control Document ( CCD ) that immediately preceded the document in question in the chain of cargo control. Primary CCN The Cargo Control Number ( CCN ) of the Cargo Control Document ( CCD ) that was used to report section 12(1) of Customs Act the goods at the FPOA . Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Re-manifest A new cargo control document ( CCD ) with a new cargo control number ( CCN ), which is presented to change a CCD that had previously been submitted to the CBSA . Re-manifests are generally presented to change destination office or carrier code. Shipment (a) A shipment for which a carrier is responsible is one that consists of (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill, or other similar document that is issued by the carrier and that relates to the carriage of those goods; or (ii) a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill, or other similar document; and (b) a shipment for which a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill, or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/Consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, air waybill, commercial invoice, other shipping document or sales contract, etc.). Shortage Where pre-arrival data was transmitted and a quantity of goods was initially reported upon arrival at First Point Of Arrival ( FPOA ), and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods (under the Reporting of Imported Goods Regulations ) Commercial goods, goods that are or will be imported to Canada for a fee and empty cargo containers that are not for sale but does not include: (a) goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if (i) the goods are or will be in the actual possession of a person arriving in Canada, or (ii) the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance (b) mail (c) commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada (d) a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance (e) an emergency conveyance or goods that are transported on board that conveyance; or (f) a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Supplementary cargo data A document submitted by a freight forwarder for shipments that have, or will be deconsolidated from an air or marine cargo control document for freight remaining on board ( FROB ) shipments only. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse Arrival Certification Message ( WACM ) An electronic message sent by warehouse operators to the CBSA to report unreleased cargo has arrived and that they accepted liability in their warehouse.\nGeneral information\n2. The Customs Act , and the Reporting of Imported Goods Regulations , and the Transportation of Goods Regulations , establish the time, manner and who is required to send pre-arrival or pre-load data pertaining to house bills, house bill close transmissions and supplementary cargo data related to cargo entering Canada.\n3. The receipt of house bill and supplementary cargo data enables Canada Border Service Agency ( CBSA ) to:\n- (a) more effectively manage higher risk goods and identify threats to health, safety and security prior to the arrival of cargo and conveyances in Canada\n- (b) allow lower risk goods a more efficient, streamlined process at the border; and\n- (c) in the case of house bill data, control the movement of in bond goods\n4. The Customs Act , and the Transportation of Goods Regulations , establish the requirements for the control of in bond cargo deconsolidated in Canada. Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods , should be referred to for the general CBSA requirements and administrative policies that apply to all modes of transport.\nLiability\n5. A freight forwarder, as defined in the Reporting of Imported Goods Regulations is the entity who is liable for the transmission of house bill, house bill close or supplementary cargo data. The carrier code used to transmit this data is the carrier code that the CBSA deems liable for true, accurate and complete information. Freight forwarders are also liable for the presentation of paper house bills when a shipment is exempt from Advance Commercial Information ( ACI )/eManifest requirements.\n6. As per section 12.1(1) of the Customs Act , any other prescribed person shall give the agency prescribed information about the goods on board or expected to be on board the conveyance.\n7. House bills are required for all consolidated import, and in-transit shipments. Supplementary cargo data is required for consolidated Freight Remaining On Board ( FROB ) shipments in the air and marine modes.\n8. As per section 7.1 of the Customs Act , the freight forwarder transmitting the house bill, house bill close message or supplementary cargo data is liable for ensuring that all data is true, accurate, and complete.\n9. As per section 12.1 of the Customs Act , the freight forwarder transmitting the house bill, house bill close message or supplementary cargo data is liable for ensuring that all data is received within the timeframes specified in the Reporting of Imported Goods Regulations .\n10. House bills must reference the primary cargo control number ( CCN ). The primary CCN is used to report the consolidated shipment related to the house bill. A house bill close message must reference the previous CCN . The previous CCN is the CCN that immediately preceded the house bill close message. This could be the primary CCN , or it could be the CCN of the consolidated house bill that immediately preceded the house bill close message. When there are multiple freight forwards in a consolidation, the previous and primary will not be the same when the freight forwarder who has a contract of carriage with the carrier that includes freight destined to the freight forwarder.\n11. The freight forwarder must transmit a house bill close message that identifies the previous CCN and all related house bills. In addition, if any of the house bills are to be further deconsolidated, the responsible freight forwarder must transmit a house bill close message that identifies the previous CCN of that consolidation and all related house bills. Each freight forwarder is responsible to provide a house bill close message once all the house bills, for which they are responsible for, have been received and accepted by the CBSA . This process will be applicable until there are no further de-consolidations of related house bills. House bill close messages are not required for supplementary cargo data.\n12. Freight forwarders may authorize a service provider or agent to transmit the pre-arrival house bill, house bill close message, and supplementary cargo data on their behalf if the service provider is registered as a service provider with the Technical Commercial Client Unit ( TCCU ). The carrier code on the electronic transmission must be that of the actual freight forwarder, not the agent or service provider. In order for the CBSA to communicate with the agent or service provider transmitting on behalf of the freight forwarder, form Electronic Data Interchange ( EDI ) Application for Advance Commercial Information ( ACI ) must be completed by the freight forwarder, identifying those agents and/or service providers to whom the freight forwarder is granting authorization in the appropriate area of the document. If additional agents or service providers are to be authorized or removed for whom the form has previously been completed, form Electronic Data Interchange ( EDI ) Application for Advance Commercial Information ( ACI ) must be completed.\n13. Clients using the eManifest Portal to transmit house bill data are not required to complete the form notated above to authorize an agent and/or service provider. When using the portal, authorization of another party is assigned by the Portal account owner.\n14. Carriers, who are performing all or some of the functions of a freight forwarder as defined in the Reporting of Imported Goods Regulations , may transmit supplementary cargo data, house bill data, and house bill close message data using their CBSA approved carrier code. It is the owner of the carrier code used in the transmission of data that is held liable for the completeness, accuracy and timeliness of the data transmitted, as well as the cargo control of the shipment within Canada.\n15. For further information on the transmission of house bills, house bill close messages and supplementary cargo data, refer to Chapter 5: Advance Commercial Information ( ACI )/eManifest House Bill ( ECCRD ) or Chapter 8: Advance Commercial Information ( ACI )/eManifest House Bill Portal ( ECCRD ).\nRecord keeping\n16. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA . The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted.\n17. For the CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act (house bill, house bill close message and supplementary cargo data) must be kept for a period of 3 complete calendar years plus the current year during which the house bill, supplementary cargo data and house bill close message data were transmitted.\nMonitoring\n18. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by freight forwarders related to electronic house bill, house bill close message and supplementary cargo data, as well as paper reporting for house bills with ACI /eManifest exemptions. The monitoring will confirm that the house bill(s), house bill close messages, and supplementary cargo data were transmitted in a timely manner and that information transmitted pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file.\n19. Freight forwarders must maintain records of all source documentation used to complete their electronic house bills, house bill close messages, and supplementary cargo data transmissions. Documentation must be provided to the CBSA upon request during a compliance verification. Source documents may include bills of lading, house bills of lading, or any other documents used in the completion of electronic transmissions.\nFreight forwarder identification requirement\n20. Any person who is required to transmit pre-arrival house bill, house bill close message or supplementary cargo data to the CBSA must hold a valid CBSA issued carrier code.\n21. The CBSA issued carrier code forms the prefix of the CCN on electronic house bills and supplementary cargo data transmissions.\n22. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA issued carrier code will be assigned to a company upon authorization. This carrier code number must be shown on all cargo control documents ( CCD s), house bills, house bill close message and supplementary cargo data presented or transmitted to the CBSA .\n23. Freight forwarders with primary carrier operations must refer to the applicable modal memoranda's: Memorandum D3-2-1, Air Pre-Arrival and Reporting Requirements , Memorandum D3-4-2, Highway Pre-Arrival and Reporting Requirements , Memorandum D3-5-1, Marine Pre-Load/Pre-Arrival and Reporting Requirements and Memorandum D3-6-6, Rail Pre-Arrival and Reporting Requirements for further information on carrier requirements.\n24. As freight forwarders do not transport goods into Canada, the carrier's primary Cargo Control Document ( CCD ) may show the freight forwarder as the consignee when transmitting a consolidated cargo shipment or when the primary cargo document does not contain all of the shipment details. If a freight forwarder is indicated as the shipper and/or consignee, or if complete cargo details are not on the primary cargo transmission, the primary cargo must be consolidated and electronic house bills must be transmitted.\n25. For information pertaining to carrier code requirements and how to obtain a CBSA issued carrier code, please refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\nSecurity requirements\n26. Freight forwarders must be bonded in order to move or cause to be moved goods within Canada that have been reported but not released.\n27. Unreleased goods may be moved on the bonded freight forwarder CCD (eHouse Bill) liability to sufferance warehouses or to the CBSA offices of export (in-transit freight). In-transit goods being reported by carriers on behalf of a freight forwarder must be reported using the mode specific requirements using the freight forwarder's information.\n28. To become a bonded carrier or freight forwarder, security must be filed in accordance with Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\nTransmission timeframes\n29. Freight forwarders (or an authorized third-party service provider acting on the freight forwarder's behalf) are required to prepare and transmit the required house bill, house bill close message and/or supplementary cargo data within the timeframes specified in the Reporting of Imported Goods Regulations .\n30. The house bill, house bill close message and supplementary cargo data must be electronically transmitted to the CBSA within the timeframes as described in the chart below (by mode), unless exempt from this requirement by the CBSA . For further information on exemptions from Advance Commercial Information ( ACI )/eManifest data, refer to paragraphs 93 to 98.\nTimeframes Marine Air Rail Highway For providing electronic house bill, and house bill close message data for import, and in-transit shipments 24-hours before loading or arrival depending on type and loading origin of the goods* 4 hours prior to arrival or before time of departure if the flight is less than 4 hours* 2 hours prior to arrival 1 hour prior to arrival For providing electronic supplementary cargo data for freight remaining on board shipments ( FROB ) 24-hours before loading or arrival depending on type and loading origin of the goods* 4 hours prior to arrival or before time of departure if the flight is less than 4 hours* N/A N/A\n* Please see Chapters 1: Advance Commercial Information ( ACI ) Marine ( ECCRD ) and Chapter 2: Advance Commercial Information ( ACI ) Air ( ECCRD ) for more details on pre-arrival time frames for the marine and air modes.\n31. House bill and house bill close data should be transmitted as early as possible (up to 90 days in advance). Supplementary cargo data may only be transmitted up to 30 days in advance.\n32. The transmission of the house bill and house bill close message must be accepted and validated by the CBSA prior to arrival.\nCargo control number reuse timeframes\n33. The CCN on the house bill or the secondary reference number on the supplementary cargo data transmission must be unique and cannot be reused for 3 years starting January 1 of the year following its initial use.\n34. A CCN used on a supplementary data transmission cannot be used again for the same cargo in an electronic house bill transmission.\nElectronic communications with the CBSA\n35. Freight forwarders must transmit data using the CBSA 's electronic data interchange ( EDI ) systems and/or through the CBSA eManifest Portal (house bill and house bill close message data only). Before initiating the application process (outlined below), freight forwarders must have a valid CBSA issued carrier code as per section 12.1 of the Customs Act . See Freight Forwarder Identification Requirements section of this memorandum.\nApplication to transmit electronic data to the CBSA\n36. Freight forwarders using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ) .\n37. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply to participate consult the EDI Communications Methods web page.\n38. For all enquiries related to any problems with electronic transmission of data and the related application process, please contact the TCCU at: Email: tccu-ustcc@cbsa-asfc.gc.ca Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (Canada or United States) 1-613-946-0762 for overseas callers\n39. For more information on how to apply to participate, methods of electronic communication and general information on EDI visit the Electronic Commerce web page.\neManifest Portal\n40. The eManifest Portal is an option developed by the CBSA to allow the trade community (highway carriers and freight forwarders) to electronically transmit their pre-arrival information through the internet. The eManifest Portal was developed primarily for small to medium-sized businesses to facilitate their compliance and ease the transition from paper reporting to pre-arrival electronic data transmission. The eManifest Portal can be used to transmit house bill data and house bill close messages, but not to transmit supplementary cargo data in the air and marine modes. Supplementary cargo data must be transmitted through EDI communications. Clients who use EDI to transmit data to the CBSA may also have an eManifest Portal account.\n41. The eManifest Portal features many self-serve functions allowing freight forwarders to:\n- (a) securely transmit trade data to the CBSA\n- (b) confirm receipt of information\n- (c) verify status of the trade data, whether it is transmitted through the Portal or by EDI\n- (d) receive system messages from the CBSA updating users on important information related to their cross-border carrier activities; and\n- (e) access online help and reference material\n42. For further information on computer and internet requirements, the application process, and general information, visit the eManifest Portal web page.",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "Pre-arrival electronic data transmission guidelines",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "House bills\n43. Freight forwarders are liable for the transmission of house bill data for all consolidated imports, and in-transit shipments.\n44. The freight forwarder or authorized service provider for that freight forwarder must prepare and transmit an electronic house bill to the CBSA with the required data and within the prescribed timeframes for each individual shipment within the consolidated load, for which they are responsible. In addition, a house bill close message must be transmitted to advise that no further house bills will be transmitted for the consolidated shipment.\n45. The house bill and house bill close message transmissions will contain a number of mandatory, conditional, and optional data elements. Mandatory data element fields must be completed in all house bill and house bill close message transmissions. Conditional data element fields must be transmitted if specific conditions are met. Optional data elements are generally not required but may be transmitted if available to the client.\n46. Non-bonded freight forwarders may not transmit consolidated house bills.\n47. For a complete list and description of all house bill and house bill close message data elements and their application refer to Chapter 5: Advance Commercial Information ( ACI )/eManifest House Bill ( ECCRD ) or Chapter 8: Advance Commercial Information ( ACI ) /eManifest House Bill Portal ( ECCRD ).\n48. Electronic house bill data may be presented up to 90 days before arrival. If the data is not to be used, the freight forwarder must transmit a delete (cancel) for that house bill transmission data and update any applicable house bill close messages.\n49. House bills may be transmitted before or after the consolidated primary cargo report, however, all house bills must be on file prior to submission of the house bill close message. The house bill close message must also be transmitted within the prescribed timeframes. Clients are encouraged to work with their trade chain partners to avoid delays in processing.\n50. In a multi-tiered consolidation (for example where one freight forwarder sells all or some of the space in a container to another freight forwarder) the master loader (for example the freight forwarder who has a contract of carriage with the primary carrier) will file a consolidated house bill indicating the co-loader (for example the freight forwarder who has a contract of carriage with the master loader) as the shipper/consignee. The co-loader will then transmit electronic house bills for all of the shipments within that consolidation. The individual house bills will show the primary carrier's CCN as the primary CCN , and the house bill close message will show the CCN of the master loader's house bill as the previous CCN . This process will be used for any number of levels of consolidations.\nSupplementary cargo data (air and marine modes only)\n51. Freight forwarders are liable for the transmission of supplementary cargo data, which is required for all consolidated FROB cargo in the air and marine modes only. House bills are required for all other consolidated cargo.\n52. The supplementary cargo data must be electronically transmitted to the CBSA by the freight forwarder or their authorized service provider, within the prescribed timeframes as specified in paragraph 30 of this memorandum. Note : Only air and marine timeframes are applicable.\n53. Supplementary cargo data can be transmitted before or after the consolidated primary cargo report.\n54. The supplementary cargo data will be accepted if the related primary cargo report is not on file. When the primary cargo report is captured, the supplementary cargo data will then be related to the primary cargo report. Therefore, it is imperative that the CCN of the primary cargo report be transmitted properly on the supplementary cargo data.\n55. For a complete list of the information that a freight forwarder must include in the supplementary cargo data and additional information, please consult Appendix D of Chapter 1: Advance Commercial Information ( ACI ) Marine ( ECCRD ), or Appendix E of Chapter 2: Advance Commercial Information ( ACI ) Air ( ECCRD ).\nNotifications and error messages\n56. All pre-arrival data received will be validated and processed through the CBSA 's systems and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission.\n57. There are 2 types of response messages clients can expect to receive from the CBSA systems when transmitting electronic pre-arrival submissions:\n- (a) Positive responses\n- (b) Error responses\n58. Positive responses are issued in the form of Acknowledgements. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n59. Error responses will be transmitted to the sender indicating the nature of the error. Freight forwarders must make corrections to transmissions in error and re-send to the CBSA in a timely manner.\nStatus notices\n60. Status Notices are electronic notices that are sent to primary notify parties ( PNP ), automated notify parties ( ANP ), and/or secondary notify parties ( SNP ) to inform them of the level to which their pre-arrival data has been transmitted, and/or the decisions that have been made with regard to their data transmissions to the CBSA .\nManifest forward (Does not apply to supplementary cargo data)\n61. The manifest forward is a copy of transmitted data (currently only house bills) that is sent to nominated registered clients; it is made available to clients to improve the lines of communication between all parties. Clients who transmit house bill data and house bill close message data are able to identify registered CBSA clients with whom they want to share a copy of their data. Sharing data through manifest forward will provide trade chain partners an efficient means of communication.\nDeconsolidation notice\n62. The deconsolidation notice is an electronic notice sent from the CBSA which informs clients (freight forwarders, sufferance warehouse operators, and carriers) that the CBSA has authorized the transfer of cargo control from a consolidated shipment to the related individual secondary house bills that were submitted by a freight forwarder.\nThe deconsolidation notice serves to:\n- notify the warehouse operator that the shipment can exit their warehouse into the control of the freight forwarder (or be released– if releasing out of primary warehouse)\n- notify the freight forwarder that goods can exit warehouse and be delivered (if released) or move to the destination warehouse as indicated on their electronic house bill\n- notify the previous CCN that CCN is acquitted and liability is transferred to new CCN / eHB\n63. Freight forwarders must be aware of the status of shipments being picked up from a sufferance warehouse. If a shipment is not released from the primary warehouse, it must be delivered to the destination warehouse as indicated on the electronic house bill transmission. Penalties for delivering a shipment to the importer/consignee that has not yet been released by the CBSA will be assessed against the freight forwarder whose carrier code is linked to the CCN on the electronic house bill transmission.\n64. If a single shipment (back to back) or buyer's consolidation is destined to a primary sufferance warehouse, a deconsolidation notice will not be issued until all of the shipments within the consolidation are released by the CBSA .\n65. Non-bonded freight forwarders cannot move unreleased goods within Canada. In order to move unreleased goods beyond the First Point Of Arrival ( FPOA ), electronic house bills must either be submitted by a bonded freight forwarder or be moving on the cargo liability of a bonded carrier, or re-manifested by a bonded carrier or a bonded freight forwarder. Penalties for moving unreleased goods within Canada under a non-bonded CCN will be assessed against the non-bonded freight forwarder whose carrier code is linked to the CCN on the electronic house bill transmission.\n66. The deconsolidation notice is currently an optional notice for which clients must register to receive. If a freight forwarder receives the electronic deconsolidation notice and the sufferance warehouse operator does not, the freight forwarder may print the EDI notice message and provide a paper copy to the sufferance warehouse operator. This paper copy will serve as authorization to the sufferance warehouse operator to allow the freight forwarder to take possession of the shipments within the primary CCN .\n67. Alternative paper formats to the deconsolidation notice can be found in Appendix A of this departmental memo.\n68. When sufferance warehouses are registered to receive the deconsolidation notice, consolidated cargo is able to move to the destination sufferance warehouse, or be released from the primary sufferance warehouse without the need of paper presentation, or the CBSA approval.\n69. Clients must register with the Technical Commercial Client Unit ( TCCU ) to receive this notice.\n70. For a complete description of all notices, error messages and codes and their application, as well as requests for status notices, refer to Chapter 8: Advance Commercial Information ( ACI )/eManifest House Bill Portal ( ECCRD ) or Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ).\nRisk assessment notices\n71. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the house bill or supplementary report or, to provide the client with specific instructions regarding the loading/unloading of the cargo. A risk assessment notice may be issued at any point from when the house bill or supplementary report was transmitted to the final port of destination. Risk assessment notices issued by the CBSA seeking further information should be responded to as soon as possible. Failure to respond with the missing mandatory information to a risk assessment notice may result in delays of the shipment such as, holding the shipment upon arrival for further information/inspection and/or sanctions for non-compliance including the issuing of monetary penalties under Administrative Monetary Penalties System ( AMP s).\n72. These notices are sent to the applicable parties depending on the type of notice and who sent the transmission. See Chapter 11: Advance Commercial Information ( ACI ) /eManifest Notices ( ECCRD ) for more details on risk assessment notices.\n73. Similar to reject notices (or error codes), risk assessment notices include a coded field identifying the reason why the notice was issued and in some cases, the specific data element requiring clarification or explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or with instructions for the client.\n74. The CBSA systems will send 'Hold' and/or 'Cancellation' coded messages back to the sender and other relevant parties. The message is sent to the parties via the same electronic means as the incoming transmission. These messages will reference the house bill CCN . It is the freight forwarders responsibility to check their system for coded messages.\n75. For a complete description of risk assessment notices, refer to Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ).",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "Corrections",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Corrections to house bill data\n76. Changes to house bill data should be made as soon as they are known. Electronic changes by clients will be accepted up to the arrival of the goods in Canada identified by the transmission of the Conveyance Arrival Certification Message ( CACM ) in non-highway modes or arrived by the border services officer in highway mode. After this point all modifications must be transmitted as an amendment. Amendments will be identified by the use of an amendment code in the change record, the purpose of which will identify the type of amendment being made.\n77. An addition (original) is used for the first submission of any data, whether it is house bill or house bill close message data.\n78. A change involves the transmission of an entire new record (all applicable data elements), which will then replace the entire record on file. A change is allowed until the time of arrival of the goods.\n79. A delete (cancel) is used for the complete removal of records or packages of records. A delete should be used if it has been determined that the goods will not be coming to Canada, otherwise a change or amendment should be used.\n80. Like a change, an amendment also involves the transmission of an entire new record (all applicable data elements), which will then replace the entire record on file. An amendment is used when a change is required after the conveyance arrives in Canada.\n81. For further information on transmitting changes or amendments to house bill data, please refer to Chapter 5: Advance Commercial Information ( ACI )/eManifest House Bill ( ECCRD ), or Chapter 8: Advance Commercial Information ( ACI ) /eManifest House Bill Portal ( ECCRD ).\nCorrections to supplementary cargo data ( FROB shipments in the air and marine modes only)\n82. Should the Supplementary Reference Number ( SRN ) on a supplementary cargo data transmission need to be changed, a \"Delete\" and subsequent \"Add\" must be sent for the whole supplementary cargo data transmission. A change request will not be accepted in this case.\n83. Changes to supplementary cargo data can be made up to 30 days post arrival, and should be made as soon as they are known.\n84. If the primary CCN transmitted within the supplementary cargo data is required to be corrected then the client can send a change to the supplementary cargo data transmission to correct this data element.\n85. In the marine mode, changes made to supplementary cargo data elements before the departure of the vessel from the foreign port of loading (for cargo loaded in a country other than the United States) will restart the 24-hour rule clock; that is to say the cargo cannot be loaded on the vessel for at least 24 hours from the time an acknowledgement for the change transmission is received by the client from CBSA system. If the change was transmitted in response to a \"Do Not Load Notice\", loading can proceed once a \"Cancellation\" (of the \"Do Not Load Notice\") is received from the CBSA .\n86. For further information on transmitting changes to supplementary cargo data, please refer to Chapter 1: Advance Commercial Information ( ACI ) Marine ( ECCRD ) or Chapter 2: Advance Commercial Information ( ACI ) Air ( ECCRD ).\nPost arrival amendments\n87. House bill data and house bill close message transmissions, if found to be in error post arrival, must be amended as soon as the error is discovered.\n88. Amendments may be made to any data element with the exception of the House bill number (if required, a deletion request will need to be submitted manually).\n89. If amendments/deletions to this data element are required, the online form BSF673, House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival – All Modes must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to CBSA .\n90. In circumstances where an immediate correction is required when the conveyance has arrived and reported at the port of entry (e.g., driver waiting scenario), 2 copies of a completed form BSF673 can be presented to the port to allow the furtherance of the conveyance and/or processing of cargo.\n91. Clients are required to present 2 copies of the completed form BSF673 to a local CBSA commercial office.\n92. The port of destination sublocation code must not be amended after the cargo has been arrived at the destination indicated. If a cargo must be moved to another sufferance warehouse (sublocation code) after the cargo has been arrived, a paper re-manifest must be presented and approved by the CBSA .\nExemptions to pre-arrival electronic data transmission\n93. Certain types of cargo may be exempt from house bill cargo reporting, or supplementary cargo data reporting. Freight forwarders should refer to the pre-arrival D memoranda for cargo exceptions for each mode of transport. If pre-arrival primary cargo data is not required by the carrier, pre-arrival house bill data, or supplementary cargo data will also not be required by the freight forwarder. If a freight forwarder chooses to transmit pre-arrival data they must adhere to the requirements for timeliness and accuracy depending on the mode of transport.\nProcess for ACI /eManifest exempt consolidated cargo\n94. Advance Commercial Information ( ACI )/eManifest exempt consolidated cargo shipments must be documented on approved secondary CCD s, and presented to the CBSA with a copy of the primary CCN , for deconsolidation. Each individual shipment must be documented on a separate CCD with all mandatory fields fully and properly completed as outlined in the appendices of Memoranda D3-1-1, Policy Respecting the Importation and Transportation of Goods . The CCD document must include the previous CCN .\n95. The secondary CCD s will serve as the consignee's notice of arrival of the goods. They must be presented to the CBSA with the corresponding release document(s). When release is authorized by the CBSA , the customs delivery authority copy of the secondary CCD s will be stamped and returned to the sufferance warehouse operator as authority to release the goods.\nFlying trucks\n96. Flying truck cargo is exempt from pre-arrival electronic primary cargo data.\n97. If a primary cargo associated to a flying truck is consolidated, and arriving in Canada on a highway conveyance, the freight forwarder has 2 options to report the individual consolidated shipments:\n- Do not electronically transmit pre-arrival house bills for the shipments within the consolidation. Present paper house bills for each shipment in the consolidation to the CBSA post arrival\n- Electronically transmit house bills referencing the air waybill number as the primary CCN for each shipment in the consolidation, and electronically transmit a house bill close message\n98. When the shipments arrive at the destination as indicated on the house bills, a Warehouse Arrival Certification Message ( WACM ) is required for each individual house bill regardless of whether the house bills are paper or electronic. If a release is on file and in good standing, the shipment(s) will be released.\nWhen a shipment reported on an electronic house bill is in a primary warehouse and cannot move to the destination warehouse or cannot be released because the primary cargo is not on file, the freight forwarder should provide a copy of the Master Airway Bill to the CBSA and request that the Master Airway Bill be arrived. The Master Airway Bill presented to the CBSA must be the Master Airway Bill which matches the previous CCN on the freight forwarder's house bill close message.",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "Movement and cargo control of unreleased goods in Canada",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Warehouse Arrival Certification Message ( WACM )\n99. A WACM is an electronic message sent by a sufferance warehouse operator to the CBSA when unreleased cargo that is destined to their warehouse, physically arrives. A WACM must be sent for each CCN that has a final destination of that warehouse, whether the CCN is in an electronic or paper format. Sufferance warehouse operators must contact the Technical Commercial Client Unit ( TCCU ) to register for, and become compliant with WACM requirements. Clients must use EDI to transmit WACM , as this functionality is not currently supported through the eManifest Portal.\nConsolidated Cargo Destined for FPOA\n100. House bills that must be physically deconsolidated, can only be destined to a sufferance warehouse which allows for deconsolidation. Refer to Memorandum D4-1-4, Customs Sufferance Warehouses for details on sufferance warehouse types.\n101. FPOA Customs Office warehouses are non-deconsolidating warehouses and therefore, only back to back and buyer's consolidated shipments may be destined to and released from an FPOA customs offices.\n102. Non-bonded freight forwarders cannot move unreleased goods within Canada. In order to move unreleased goods beyond the FPOA electronic house bills must either be submitted by a bonded freight forwarder or be moving on the cargo liability of a bonded carrier. Freight forwarders who are deconsolidating and releasing cargo beyond FPOA are strongly encouraged to obtain a bonded freight forwarder carrier code.\nConsolidated cargo destined inland\n103. Unreleased cargo can only move within Canada under a CBSA issued bonded carrier code. Bonded freight forwarders may contract other carriers or freight forwarders to move unreleased goods on their behalf, however liability for duties and taxes on unreleased goods moving within Canada remains with the owner of the bonded carrier code on the un-acquitted CCD until those goods are released, or a documented transfer of liability occurs. A change in liability to another carrier or freight forwarder can only occur with a paper re-manifest.\n104. Consolidated cargo that is destined inland, and has the same port of destination as the primary cargo, will move inland to the sufferance warehouse under the liability of the bonded primary carrier.\n105. When the primary cargo physically arrives at the destination sufferance warehouse, the warehouse operator will send a WACM to the CBSA which will trigger the automated deconsolidation notice to the warehouse operator, freight forwarder and primary carrier, and the primary cargo will be acquitted.\n106. Once the deconsolidation notice has been sent, the consolidated shipments may be released to the freight forwarder for furtherance to the final destination as indicated on the house bills. Sufferance warehouse operators and freight forwarders must keep a record of the physical transfer of liability to the freight forwarder. Records must include the applicable house bill numbers and a signature of acceptance of the shipment(s) by the freight forwarder.\n107. When the individual shipments physically arrive at their final destination, a WACM must be sent by the sufferance warehouse operator for each individual shipment. If a release request is on file and in recommended release status at the time of arrival at the final destination, the shipments will be released.\n108. When shipments within a consolidation are destined to multiple final destinations, the primary carrier will move the goods to the destination as indicated on the primary cargo document. A WACM will be transmitted for the primary cargo and all consolidated shipments that have the same destination as the primary cargo will also be arrived. House bills destined to a different location will remain in reported status until they arrive at the destination as indicated on the house bills. Unreleased cargo may be moved to the final destination by the bonded freight forwarder, or by a carrier or freight forwarder contracted by the freight forwarder. Liability for duties and taxes will remain with the bonded freight forwarder.\nSingle shipments and buyers consolidations\n109. Single shipments, also known as back to back shipments, are shipments that involve both a freight forwarder and a primary carrier, but consist of only 1 shipment. Single shipments are considered consolidated for the purposes of ACI /eManifest transmissions. An electronic cargo transmission is required from the primary carrier indicating \"yes\" for consolidation (highway and rail) or \"Y\" for supplementary required, which indicates consolidated in the air and marine modes. For all modes, an electronic house bill, and house bill close message are required from the freight forwarder. Single shipments will be processed in the same manner as consolidations that included multiple house bills.\n110. Single shipments that are destined to the same sufferance warehouse as the primary cargo will be arrived by either a CACM or WACM on the primary cargo, and if a release request is on file and in good standing, the shipment will be released and a deconsolidation notice will be sent. If the shipment is not released, the deconsolidation notice will not be sent and the shipment will not be authorized to leave the sufferance warehouse. Once the shipment has been released, the deconsolidation notice will be sent and the sufferance warehouse operator will have authorization to allow the shipment to leave the warehouse.\n111. Buyers consolidations are a group of single shipments documented on electronic house bill transmissions under 1 house bill close message. The electronic house bills must be destined to the same sufferance warehouse/terminal and all shipments are for the same importer.\n112. Buyers consolidations may be destined to a primary sufferance warehouse for release. However, no shipments within the buyers consolidation will be released from the sufferance warehouse until all of the shipments are released by the CBSA . When all of the shipments are released by the CBSA , a deconsolidation notice will be issued.\nDirect delivery to deconsolidation sufferance warehouse\n113. Consolidated shipments consigned to a freight forwarder and reported by the primary carrier at the FPOA , may be authorized by the CBSA to move directly to the freight forwarder CW type, sublocation warehouse code that is indicated on the cargo information provided by the primary carrier, under the following conditions:\n- (a) The reporting carrier pre-arrival cargo information will include: the freight forwarder as consignee and the consolidation indicator as \"Y\"; and\n- (b) The pre-arrival secondary house bill information is on file and in a reported status at the FPOA ; and\n- (c) The reporting carrier is bonded (where applicable), and maintains liability for the goods reported until a transfer of liability has taken place at the destination sufferance warehouse; and\n- (d) The sufferance warehouse operator receiving the cargo transmits an electronic WACM as defined in section 14 of the Customs Sufferance Warehouses Regulations ; and\n- (e) The CW type sufferance warehouse is able to receive the electronic Deconsolidation Notice from the CBSA\n114. Where a \"Hold\" for a health, safety and security ( HSS ) examination is placed on the shipment, the shipment will be held at the primary sufferance warehouse at the FPOA and supersedes an authorization to move. In the highway and rail modes, this will be the designated commercial office or First Place of Operational Intervention ( FPOI ), as applicable. Movement beyond the primary sufferance warehouse at FPOA , the designated commercial office or FPOI will not be allowed unless authorized by the CBSA .",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "In-transit shipments",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "United States Domestic Goods Moving In-Transit Through Canada and Canadian Domestic Goods Moving In-Transit Through the United States (highway and rail modes only)\n115. Pre-arrival electronic house bills are not required for United States domestic goods transiting through Canada and returning to the United States; or Canadian domestic goods transiting through the United States and returning to Canada. For more information on United States domestic and Canadian domestic in-transit goods, refer to Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements and Memorandum D3-6-6, Rail Pre-arrival Reporting Requirements .\nCargo moving in-transit through Canada to/from foreign/offshore\n116. Consolidated shipments that are moving in-transit through Canada to/from Foreign/Offshore require pre- arrival house bill data for each shipment within the consolidation.\n117. Until such time as the CBSA implements a complete electronic in-transit solution, the following exceptions to policy for consolidated in-transit shipments will apply:\n- (a) Temporarily exempt freight forwarders from the requirement to submit electronic house bills for shipments originating in the United States and transiting Canada to an offshore destination (U.S.-Canada-Offshore); and\n- (b) Temporarily allow the submission of either house bills or supplementary cargo data for consolidated cargo originating offshore and transiting through Canada to the United States (Offshore–Canada–U.S.), when all of the house bills within the consolidated shipment are transiting Canada\n118. In a multi-tiered consolidation (as described in paragraph 50), when the consolidation is moving in-transit , if the master loader chooses to transmit supplementary cargo data instead of electronic house bills as per the exceptions above (paragraph 116), then:\n- If only one co-loader or freight forwarder then the all lower level freight forwarders may transmit electronic house bills and use the primary carrier's CCN as the previous CCN on their house bill close message. Or, the lower level freight forwarder may also choose to transmit supplementary cargo data instead of electronic house bills.\n- If there are more than one co-loader , all co-loaders must transmit supplementary data and not electronic house bills when the master loader submits supplementary data.\nThese complex reporting scenarios require communication between trade chain partners to ensure efficient processing of all transmissions.\n119. In-transit shipments may be documented on an electronic house bill using a CCN beginning with an 8000 carrier code showing a port of exit as the port of destination. In these instances the shipment must be physically exported by a commercial carrier. The freight forwarder must provide the carrier who is physically transporting the goods with a paper A8A, In Bond: Cargo Control Document or a print out of the electronic house bill transmission for each shipment being exported. The carrier will present this to the CBSA when the shipment is reported for export as per Memorandum D3-1-8, Cargo-Export Movements .\n120. When a consolidated primary CCN and all related electronic house bills are destined to a port of exit for export, the freight forwarder may not know the port of exit and sublocation code at the time of electronic house bill transmission. In this case, the freight forwarder may transmit the port and sublocation of discharge as the port of exit and sublocation on their electronic house bills. The primary carrier is required to transmit the actual port of exit and sublocation code on the primary cargo transmission.\nUnique shipment processes (for consolidated cargo shipments)\n121. Freight forwarders must transmit ACI /eManifest cargo data for all goods being transported to, or transiting through Canada, unless there is an exemption or exception.\n122. The following processes are not exempt from pre-arrival data; however the reporting and or pre-arrival requirements differ in some manner.\nConsolidated Freight Remaining on Board ( FROB ) Shipments Re-entering Canada as Imports\n123. Consolidated FROB shipments arriving in Canada which are then shipped to the United States, offloaded and then shipped to Canada as an import, must adhere to the following process:\n- (a) Pre-arrival supplementary cargo data is required for each individual FROB shipment within the prescribed timeframes set out based on the mode of transport. The CBSA will accept electronic house bills for FROB shipments, currently this is an exception to the supplementary cargo data requirements for FROB.\n- (b) When shipments are subsequently entering Canada as imports, pre-arrival house bills are required for each individual shipment, linked by a house bill close message.\n- (c) House bill data and the close message must be transmitted within the prescribed timeframes set out based on the mode of transport of the import.\n- (d) The CCN used to transmit the supplementary cargo data cannot be the same number used to transmit the house bill. If the same CCN is used for the house bill, a reject will be sent indicating \"duplicate CCN .\"\nSplit Shipments (air mode only)\n124. The split shipment process was designed to accommodate goods that were manifested as 1 shipment and then split prior to departure due to carrier capacity constraints. For additional information regarding Split Shipments in air mode, see Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements .\n125. Any supplementary cargo data transmissions or house bill transmissions that are required for a split shipment must be applied to the primary cargo report, and not to the individual split shipment transmissions.\nArrival of Split Shipments\nWhen the primary is to be acquitted by one or more house bills, the freight forwarder/importer has the following options:\n- Wait for the entire shipment to arrive before having the goods transferred to the CW Upon arrival of the final part lot, the primary CCN is arrived by the primary warehouse operator. A deconsolidation notice will go out, and the entire shipment can exit the warehouse and move to the CW as indicated on the electronic house bills.\n- Have the part lots transferred to CW as they arrive Upon arrival of the first part lot, the primary CCN is arrived by the primary warehouse operator. The same deconsolidation notice may be cited to allow the first and any subsequent part lots to exit the warehouse to move to the CW as indicated on the electronic house bills.\nOnce at the CW :\n- If all of the goods documented on a single house bill are contained within a part lot they may be released That individual house bill will be arrived by the CW warehouse operator and that shipment may be released\nIf only a portion of the goods on an individual house bill has been transferred to CW , the following options are available:\n- Wait for the entire shipment to arrive before having the goods released Upon arrival of the final part lot, the primary CCN is arrived by the primary warehouse operator. If released, the entire shipment can exit the warehouse Once all cartons on the MAWB are physically present at the AA / AH warehouse, all of them can be transferred in oe movement to the CW warehouse, who WACM s the total carton quantity (eg: 100 cartons)\n- File a release for the entire amount and have the first part lot arrived. Upon arrival of the first part lot, the primary CCN is arrived by the primary warehouse operator. The same release notification may be cited to allow the first and any subsequent part lots to exit the warehouse\n- File an abstract(a paper based process) to separate the part lot that has physically arrived and have that portion released. Upon arrival of the first part lot, the primary CCN is arrived by the primary warehouse operator A separate release request would have to be filed for each abstract\nNote : The freight forwarder/importer will advise the warehouse operator which option they choose, and the primary warehouse operator will arrive the cargo according to the option chosen.\nMarine diversions\n126. The following procedures are applicable if the freight forwarder is informed, while on route to Canada, that some but not all of the containers on a house bill are being diverted to another location upon arrival in Canada:\n- (a) A change to the original house bill must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements\n- (b) A new house bill must be submitted with a new CCN to identify the containers that have been removed from the original CCN . A notation must be made in the special remarks field showing the original CCN and indicating that the shipment is a diversion\n- (c) The house bill close must be changed to add the new house bill CCN\nAir shipments that include both CLVS and non- CLVS\n127. When an air waybill includes both CLVS shipments and non- CLVS shipments, the CLVS shipments must be documented on 1 supplementary cargo report or 1 electronic house bill. Refer to Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements , for additional information.\nOther unique shipping processes\n128. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- Goods Found Astray (Misrouted Goods)\n- Non-resident Importer\n- Transporting \"to order\" Shipments\n- Moving Company and Personal Effects\n- Entered to Arrive ( ETA ) and Value Included ( VI ) Shipments\n- Ship's Stores\n- Duty Free Shops (Goods Imported by Duty Free Shops)\nOverages/Shortages\n129. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed.\nFailure to transmit pre-arrival/pre-load information\n130. The CBSA requires complete information pertaining to all specified goods prior to loading or prior to arrival in Canada. Where no pre-arrival information was transmitted and no exemption or exception exists, a house bill transmission is required as soon as it is discovered.\nContingency plan in the event of system failure\n131. In the event of a CBSA system outage, all efforts will be made to continue normal communications and restore systems to normal operating condition as soon as is reasonably possible.\n132. Clients must retain the ability to produce hard copy house bill, house bill close and supplementary cargo data declarations in the event of a disruption to CBSA systems.\n133. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n134. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.\nPenalty information\n135. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is also available on the CBSA external website .\n136. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Department ( OGD ), may also be applicable.\nAdditional information\n137. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (8:00 am to 4:00 pm local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "Appendix A",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Supplemental information to Deconsolidation Notice: Paper options for sufferance warehouse operators, terminal operators and freight forwarders\nThis page provides information for freight forwarders, sufferance warehouse operators and terminal operators regarding the deconsolidation notice and the process by which sufferance warehouse operators may release goods from the sufferance warehouse to the freight forwarder.\nBelow are EDI and eManifest Portal examples of paper options for deconsolidation notices.\nThe following information includes technical data and is for use by CBSA commercial clients.\nEDI examples\nANSI freight forwarder deconsolidation notice\nLine 7 in the following table indicates deconsolidation notice code (8000).\nLine 8 in the following table indicates primary CCN (for example marine carrier CCN arrived by the sufferance warehouse operator).\nLine 9 and 10 in the following table indicates associated house bills linked to the primary CCN .\nISA*00* *00* *ZZ*SENDERID *ZZ*RECEIVERID *141216*0002*U*00601*350000001*0 *T*:! GS*AU*23*APPRECEIVERID*20141216*0002*999999999*X*007010! ST*350*9999! M10*ZZZZ*ZZ**1*LA0-1000*ECRD40*8XXA2XXXCCN1*1**Z **HBC2SECBNID*****S! P4*0495*20141215**3599*2359! V9*ZZZ*8000! X4*9XXXCCN1****20141216**AA**ZZZZ******ZZ*ME3-1102! X4***916*8XXAHB1*20141216**AA**ZZZZ******ZZ*SA3-1101! X4***916*8XXAHB2 *20141216**AA**ZZZZ******ZZ*SA3-1102! SE*8*9999! GE*1*999999999! IEA*1*350000001!\nEDIFACT freight forwarder deconsolidation notice\nLine 7 in the following table indicates primary CCN (for example marine carrier CCN arrived by the sufferance warehouse operator).\nLine 10 in the following table indicates deconsolidation notice code (8000).\nLine 11 and 12 in the following table indicates associated house bills linked to the primary CCN .\nUNB+UNOC:3+CBSANETID:ZZ+CLIENTNETID:ZZ+141216:0002+X' UNG+GOVCBR+CCR+ZZ:1+141216:0002+9999+UN+D:13A' UNH+1234+GOVCBR:D:13A:UN+ECRD40' BGM+23:::LA0-1000+8XXA2XXXCCN1:1:1+11' DTM+9:201412152359:203' RFF+AGO:HBC2SECBNID' RFF+ACE:9XXXCCN1::ME3-1102' GOR++5' LOC+1+0495+3599' STS++2:::8000' DOC+916+8XXAHB1::::SA3-1101' DOC+916+8XXAHB2::::SA3-1102' UNS+D' HYN+3' UNS+S' UNT+14+1234' UNE+1+9999' UNZ+1+X'",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "eManifest Portal example",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Close Message\nNote: Upon presentation by a freight forwarder, border services officers validate, to ensure the previous cargo control number has been acquitted, and stamp the front of a house bill Close Message.\nClose Message Message de fermeture\nClose Message number Numéro du message de fermeture: 8XXA2XXXCCN1 Business Name – Nom de l'entreprise : Portal freight forwarder 4 Previous Cargo Control Number – Numéro de contrôle du fret précédent : 9XXXCCN1 List of associated house bills(s) – Liste de connaissement(s) interne(s) : 8XXAHB1 8XXAHB2",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "House bill status history",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Note: No CBSA intervention is required on this document.\nStatus history: Historique du statut House bill Connaissement interne\nDocument number Numéro de document : 8XXA2XXXCCN1 Business name – Nom de l'entreprise : Transport 2 Client identifier – Identificateur du client : 8XXA Date/Time of status – Date et heure du statut : YYYY-MM-DD HH:MM Status – Statut : Deconsolidated Message – Message : This house bill has been deconsolidated Port of destination – Bureau de destination : 0495 Sublocation (warehouse office code) – Sous emplacement du fret (code de l'entrepôt) : 3599 Related document type – Type de document apparenté : House Bill Close Message Related document number – Numéro du document apparenté : 9XXXCCN1 Deconsolidation document type/Number – Dégroupement type/numéro du document : House bill: 8XXAHB1 House bill: 8XXAHB2 Date/Time of status Date et heure du statut Status – Statut Message – Message YYYY-MM-DD HH :MM Deconsolidated This house bill has been deconsolidated YYYY-MM-DD HH :MM Acquitted This shipment has been acquitted by the CBSA YYYY-MM-DD HH :MM Arrived This house bill has arrived YYYY-MM-DD HH :MM Reported The house bill has been reported at the first point of arrival YYYY-MM-DD HH :MM Cargo Complete This house bill is cargo complete YYYY-MM-DD HH :MM Not Matched This house bill is not matched YYYY-MM-DD HH :MM Accepted This house bill has been accepted by the CBSA YYYY-MM-DD HH :MM Submitted This house bill has been submitted to the CBSA",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-3-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-3-1",
+    "marginal_note": "References",
+    "part": "Freight forwarder pre-arrival and reporting requirements",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: Legislative references: Canadian Transportation Accident Investigation and Safety Board Act Customs Act Customs Sufferance Warehouses Regulations Reporting of Imported Goods Regulations Transportation of Goods Regulations Other references: D3-1-1 , D3-2-1 , D3-1-8 , D3-4-2 , D3-5-1 , D3-6-6 , D4-2-1 , D4-1-4 , D4-3-4 , D4-3-5 , D17-1-4 , D22-1-1 ECCRD s Superseded Memorandum D: D3-3-1 dated September 20, 2016",
+    "history": "",
+    "last_amended": "2021-12-16",
+    "current_to": "2021-12-16",
+    "citation": "Memorandum D3-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Commercial carriers in the highway mode; freight forwarders involved in highway shipments; sufferance warehouse operators.\nKey content: How to transmit advance commercial information ( ACI )/eManifest electronically to the Canada Border Services Agency ( CBSA ); eManifest Portal; timeframes to transmit cargo and conveyance data; requirements to transmit cargo and conveyance data; in-transit movement; unique shipment processes; reporting exemptions.\nKeywords: ACI; eManifest; electronic transmission; cargo control document; highway carrier, importation, in-transit , in bond movement; data transmission, eManifest Portal; cargo data; conveyance data; single trip bond; sufferance warehouse operators; freight forwarders; household effects; sealing of vehicles; corrections.\nOn this page Updates made to this memorandum Definitions Guidelines General Carrier identification requirement Security requirements Single trip authorizations Carrier obligations Liability Record keeping Monitoring Contract of exclusivity Cargo control documentation requirements Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communications with the CBSA Application to transmit electronic data to the CBSA eManifest Portal Domestic in-transit shipments United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States Conveyance reporting with in-transit cargo In-transit shipments Cargo transiting through Canada to/from foreign/offshore Data transmission guidelines: Import Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of conveyances ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exemptions from cargo data: Only conveyance data required Unique shipment processes Empty conveyances Refused shipments Tow trucks Courier low value shipment / Low value shipment requirements Transborder air shipments in highway service (flying trucks) Ancillary equipment Overages/shortages Customs Self-Assessment shipments One conveyance: Multiple trailers: One shipment Dangerous commodities Other unique shipping processes Sub-location code Settler's effects In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Notifications and error messages Manifest forward Corrections Corrections to cargo and/or conveyance data Add, change, delete (cancel) Post arrival amendments Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes References Contact us Related link",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this memorandum\n- Definitions\n- Guidelines General Carrier identification requirement Security requirements Single trip authorizations Carrier obligations Liability Record keeping Monitoring Contract of exclusivity Cargo control documentation requirements Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communications with the CBSA Application to transmit electronic data to the CBSA eManifest Portal\n- Domestic in-transit shipments United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States Conveyance reporting with in-transit cargo\n- In-transit shipments Cargo transiting through Canada to/from foreign/offshore\n- Data transmission guidelines: Import Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of conveyances ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exemptions from cargo data: Only conveyance data required\n- Unique shipment processes Empty conveyances Refused shipments Tow trucks Courier low value shipment / Low value shipment requirements Transborder air shipments in highway service (flying trucks) Ancillary equipment Overages/shortages Customs Self-Assessment shipments One conveyance: Multiple trailers: One shipment Dangerous commodities Other unique shipping processes Sub-location code Settler's effects\n- In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Notifications and error messages Manifest forward\n- Corrections Corrections to cargo and/or conveyance data Add, change, delete (cancel) Post arrival amendments\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest\n- Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes\n- References\n- Contact us\n- Related link",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Updates made to this memorandum",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- update the definitions section\n- replace \" pre-arrival \" with \"Advance Commercial Information (ACI)/eManifest\", where applicable\n- remove references to specific sufferance warehouse types and replace them with a link to the D4 series memoranda\n- add Appendix B detailing the completion instructions for BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes\n- create a section for \"Domestic in-transit shipments\" to distinguish them from offshore in-transit movements\n- change of heading from \" In-transit shipments\" to \"Domestic in-transit shipments\"\n- change of heading from \"eManifest exemptions\" to \"ACI/eManifest exemptions\"\n- change of heading from \"Flying trucks\" to \"Transborder air shipments in highway service (flying trucks)\"\n- change of heading from \"Delivery requirements and transfers to the sufferance warehouse\" to \"Movement and cargo control of unreleased goods in Canada\"\n- update policy information and provide clarification on the following sections: general information carrier identification requirement security requirements liability record keeping monitoring contract of exclusivity cargo control documentation requirements cargo reporting and control procedures application to transmit electronic data to the CBSA eManifest Portal domestic in-transit shipments conveyance reporting with in-transit cargo in-transit shipments data transmission guidelines – import conveyance data multi-modal movements cargo and conveyance transmission timeframes sealing of conveyances ACI/eManifest exemptions exemptions from cargo and conveyance data sets exemptions from cargo data – only conveyance data required unique shipment processes empty conveyances refused shipments tow trucks Courier low value shipment ( CLVS ) / Low value shipment ( LVS ) requirements transborder air shipments in highway service (flying trucks) ancillary equipment Customs Self-Assessment ( CSA ) Shipments dangerous commodities movement and cargo control of unreleased goods in Canada notifications and error messages corrections additional information appendices references\nThis memorandum outlines and explains specific CBSA requirements and procedures for the reporting and control of cargo arriving in Canada in the services of highway carriers.\nFor information on general CBSA requirements and administrative policies that apply to all modes of transport, refer to Memorandum D3-1-1 : Policy respecting the importation and transportation of goods .\nFor guidance in regards to the CSA Program policies, guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for carriers .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8 : Cargo: Export movements .\nFor information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of commercial goods .\nOther Government Departments ( OGD ) requirements can be found throughout the Memoranda D19 series .",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum.\nAdministrative Monetary Penalties System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information (ACI) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10 (refer to Chapter 98: T2025: Special classification provisions: Non-commercial ). Ancillary equipment can be imported pursuant to tariff item 9801.10.20 (refer to Chapter 98) without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on the bill of lading, waybill, the manifest or a cargo control document. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, an air waybill ( AWB ) or form A8A(B): In bond: Cargo control document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo/release list ( CRL ) A single detailed record of shipments used in place of individual cargo control and release documents. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information receives notices from the CBSA Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest data: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, air waybill or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped to as shown on carrier's contract of carriage (for example, bill of lading, air waybill, or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale, or other sales contract) Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one CCD. A single shipment with the involvement of a freight forwarder, also known as \"BACK to BACK,\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the CRN along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment (CLVS) Goods being imported under the CLVS program by an approved courier. Customs Self-Assessment (CSA) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders transmit ACI about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Flying truck Air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier's waybill. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Hand-carried goods ( HCG ) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance High value shipment ( HVS ) Commercial goods that are valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. Instruments of International Trade ( IIT ) Empty shipper or importer owned containers and also those registered under the Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Lead sheet A means of reporting a highway conveyance at the FPOA. Low value shipment (LVS) Commercial goods with a value for duty not exceeding the threshold amount. Multi-modal movement A cargo documented on a transport document (for example, AWB, bill of lading) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. Other government department (OGD) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada (GAC). Refer to Other government departments and agencies: Reference list for importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the FPOA. It is where the conveyance, specified goods and/or persons are expected to arrive in Canada. Pre-arrival Prior to a conveyance or cargo arriving in Canada. Pre-Arrival Review System (PARS) PARS is a service option for the release of commercial goods which can be transmitted pre or post arrival. PARS allows importers and customs brokers to submit interim accounting documentation to the CBSA for review and processing to obtain release of commercial goods. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of cargo of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, a bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Single trip bond A one-time security bond presented by a carrier used to allow a non-bonded carrier to proceed to an inland warehouse with unreleased commercial goods. Specified Goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods, goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale, but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Warehouse Arrival Certification Message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to specified goods and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods that imported or moving in-transit through Canada must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest notification. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of cargo control information enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, stream-lined process at the border\n- control the movement of in bond goods\n5. Submission of this ACI/eManifest data within prescribed timeframes, when combined with the arrival of the conveyance in Canada, satisfies the requirement for \"Report of Goods\" as set out in section 12(1) of the Customs Act .\n6. When the conveyance arrives at the FPOA and the status is updated to \"reported,\" the CBSA sends a notification to the operator of the conveyance as identified by the CBSA carrier code on the conveyance report, detailing the CCNs of the related cargo transmissions. This message will serve as the carrier's \"proof of report.\"\nCarrier identification requirement\n7. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n8. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at the FPOA, goods that are in bond or in-transit through Canada. This carrier code must be shown on all CCDs or provided in the EDI transmissions.\n9. The carrier code forms the prefix of the bar codes, and combined with a unique shipment number that the carrier chooses, creates a CCN and CRN. This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: The carrier code must always be at the beginning of the CRN and CCN and the unique shipment number used for each must not be the same. For example, number (carrier code +) 00001 cannot be used for both the CRN and CCN; the CCN must have a different suffix.\n10. CRNs must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border.\n11. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 .\nSecurity requirements\n12. A highway carrier wanting to become bonded under general authorization must file security in a format as outlined on the Highway carriers page.\n13. To become a bonded carrier or freight forwarder security must be filed in accordance with Memorandum D3-1-1 .\n14. Non-bonded carriers must obtain release of goods at the FPOA, unless the carrier:\n- posts a single trip bond to cover the inland movement of the goods\n- links the bonded ACI/eManifest cargo to the non-bonded carrier's CRN\n- re-manifests the goods to a CBSA bonded carrier for furtherance to an inland CBSA office for accounting\nSingle trip authorizations\n15. Carriers who hold a non-bonded carrier code, not requiring a general authorization bond, may apply to the CBSA for a single trip bond. Application for single trip authorization shall be filed, in duplicate, at the CBSA office of report, accompanied by security, as outlined in Memorandum D1-7-1 : Posting Security for Transacting Bonded Operations in an amount prescribed by the CBSA.\n16. Surety bonds for single trip authorizations must be in the format prescribed on the Highway carriers page.\n17. The amount of security will be based on the estimated amount of duty and taxes payable on the goods being transported, but under no circumstances shall security be less than CAD $1,000.\n18. Single trip bonds may be issued by customs brokers acting as authorized agents of approved guarantee companies provided the guarantee company is shown as surety on the bond and the relative application form. Application forms and surety bonds will not be accepted when customs brokers are shown as surety.\n19. A CCD to cover the movement of the goods must be presented to CBSA at the same time as the application form and security. The CCN will be transcribed onto the application form which will be date-stamped .\n20. The original application form, along with the security, will be filed chronologically by date at the issuing CBSA office. The duplicate copy of application form will be returned to the carrier.\n21. Border services officers ( BSO ) at the issuing CBSA office must ensure that the carrier is aware of the location of the CBSA office of destination (address of the CBSA office of sufferance warehouse) to reduce instances of irregular delivery.\n22. Non-bonded carriers using a single trip bond will transmit cargo and conveyance data, showing FPOA as the port of destination. Once the carrier arrives in Canada, they will present their bond application with a paper copy of A8A(B): In bond: Cargo control document , using a different CCN. CBSA at the FPOA will acquit the electronic cargo with the in bond CCN ( re-manifest ), and the cargo will proceed inland on the paper CCD.\nCarrier obligations\n23. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA including ACI/eManifest information is true, accurate and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.\nLiability\n24. For information on the carrier's liability pertaining to ACI/eManifest information, refer to Memorandum D3-1-1 .\nRecord keeping\n25. In addition to the records required to be maintained for other CBSA programs, every person who transports goods or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted.\n26. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of 3 complete calendar years plus the year during which the data was transmitted.\nMonitoring\n27. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data was submitted in a timely manner and that ACI/eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exceptions/exemption codes.\nContract of exclusivity\n28. ACI/eManifest cargo and conveyance identifiers have removed the requirement for letters of authority when using another carrier to transport the goods across the border. If the carrier arriving at the border does not appear to be the carrier related to the CRN (no markings/paint identifiers on exterior of the cab), the onus will be on the driver to prove that they are under exclusive contract with the carrier who's carrier code is quoted on the CRN.\n29. A highway carrier may authorize a contracted carrier to report goods using their carrier code when the contracted carrier is operating under a dedicated equipment contract with the authorizing carrier.\n30. Where the authorizing carrier uses a contracted carrier to transport goods into Canada, the carrier code of the authorizing carrier must form the first 4 digits of the CRN.\n31. The key points in the identification of a contracted carrier are the existence of a contractual agreement and the dedicated use of equipment. Contracted carriers meeting this definition are essentially an extension of the authorizing carrier as shown in the following examples:\n- the contracted equipment may exhibit the logo of the authorizing carrier\n- the contracted equipment is part of the equipment list of the authorizing carrier\n- drivers are trained on and subject to the policies and procedures of the authorizing carrier\n- the authorizing carrier dispatches, keeps all records and has control over the drivers and dedicated equipment for the duration of the contract\n- during the contract period, the contracted carrier must not use equipment designated to be used exclusively for the benefit of the authorizing carrier to move freight for any other carrier, including its own company\n32. There are various ways the carrier can prove the relationship exists, including having a copy of the contractual agreement in the conveyance, or in its absence, a letter of exclusivity, would also provide indisputable proof of the relationship provided it contained the following:\n- company letterhead\n- start date and expiry date\n- name and address of the company that is hired under exclusive contract (contracted carrier)\n- name and address of the company that is hiring under exclusive contract (authorizing carrier)\n- authorized signature, title, and telephone number of hiring company\n- a statement that company is hired under exclusive contract\n- address of company that is hired under exclusive contract\n- authorized signature\n33. This letter of exclusivity does not replace the need for a contract and equipment listing, which must be on file with both parties and provided to the CBSA upon request.\nCargo control documentation requirements\n34. Paper manifests are generally not required at the FPOA when the carrier is providing ACI/eManifest cargo data that is linked to a CRN. However, paper manifests (A8A(B)) representing electronic cargo will still be required in other circumstances such as in the event of a systems outage, or goods subject to exceptional processing. For a complete list of goods subject to exceptional processing, refer to Chapter 4: ACI/eManifest Highway of the ECCRD and under the heading of \"Unique shipment processes\" of this memorandum.\n35. Highway carriers transporting in bond commercial shipments are required to have a CCN in bar-coded format using their own unique carrier code on the CCD. Bar code specifications for the CCN may be found in the Appendix C of Memorandum D3-1-1 .\n36. The carrier may use the standard CBSA form A8A(B) available in fillable/savable format on the Forms page. Carriers using fillable form A8A(B) are required to use bar-coded CCN labels and apply them to the form once printed. Alternatively, the carrier may have CCDs privately printed in a format acceptable to the CBSA. Cargo control document specifications for privately printed documents are contained in Appendix B of Memorandum D3-1-1 . Completion requirements for form A8A(B) are also found in Appendix D of Memorandum D3-1-1 .\nCargo reporting and control procedures\n37. The cargo data must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A highway cargo report is mandatory for all non-exempt import cargo. For more information on ACI/eManifest requirements, refer to Chapter 4 of the ECCRD.\n38. As a means of reporting the conveyance at the first port of arrival, when the COC and shipment arrive at the border, the driver is required to provide a lead sheet to the BSO. The lead sheet will contain:\n- paper document containing, at minimum, a bar-coded CRN ( preferred option )\n- paper document containing, at a minimum, a bar-coded CCN with a handwritten CRN\n39. The COC may choose to use the printable lead sheet available through the eManifest Portal or create their own lead sheet as long as they respect the lead sheet requirements outlined in this memorandum.\n40. The driver will present a lead sheet which contains either a bar-coded CRN or a bar coded CCN with a hand written CRN. The lead sheet should not be presented on an invoice, bill of lading or any other document normally presented by carriers for release purposes. It is recommended that for all non-PARS releases, the words \"eManifest Lead Sheet\" or \"Portal Lead Sheet\" be printed on the document presented.\n41. The CBSA requires a bar-code to allow the number to be scanned quickly and accurately into the CBSA system and to link to the corresponding ACI/eManifest data that has been transmitted electronically.\n42. If the carrier is presenting a PARS document for release at the FPOA, the driver may present, as a lead sheet, the required PARS documentation with a bar coded CCN and a hand written CRN on the PARS document. If the PARS is in good standing and is released at the FPOA, the BSO will stamp the PARS documentation. This will serve as paper proof of report and proof of release which satisfies the requirement to maintain books and records.\n43. In a failed PARS scenario (for example, release is not on file or has been rejected) and the carrier chooses to move in bond, the carrier must present a form A8A(B) as proof of report.\n44. As the carrier's report to the CBSA is proof of the goods being on board the vehicle, all goods reported to the CBSA are deemed to have arrived in Canada.\n45. Carriers must advise their drivers as to what documentation is necessary to present for a lead sheet, and what is necessary for the purposes of stamping for proof of report and proof of release. If the carrier maintains electronic records for proof of report and/or proof of release, stamped paper document(s) may not be necessary. Acceptable examples of proof of report: a stamped eManifest lead sheet a section 12(1) report from the eManifest Portal an eManifest Reported Notice. Carrier must register with Technical Commercial Client Unit ( TCCU ) to receive notices an eManifest Reported Notice through a third party service provider. Carrier must register with the TCCU to receive notices Acceptable examples of proof of release: a CBSA stamped invoice, bill of lading, PARS Consist/Stack manifest (for FPOA release utilizing the PARS release process only) a Release Notification System message received directly from the CBSA system as an RNS participant or received through intermediary of a dedicated service provider a deconsolidation notice received directly from the CBSA, or a copy of a deconsolidation notice received from a freight forwarder or carrier. For additional information, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements ACI/eManifest notices, a released notice or a CSA Authorized to Deliver notice received directly from the CBSA system 46. In bond shipments that have not been sealed by the CBSA at the FPOA may be offloaded into a highway frontier examining warehouse, highway sufferance warehouse, or they may be transferred from one vehicle to another for furtherance without CBSA supervision. Carriers may proceed to their own terminal before delivering the freight to the authorized release point for CBSA clearance.\nCargo control number and conveyance reference number reuse timeframes\n47. Highway CCNs and CRNs must be unique and cannot be reused for three years starting January 1st of the year following their initial use.\nElectronic communications with the CBSA\n48. Carriers must transmit data using the CBSA's EDI systems or through the CBSA eManifest Portal. Before initiating the application process (outlined below), carriers must have a valid CBSA assigned carrier code as per section 12.1(2) of the Customs Act .\nApplication to transmit electronic data to the CBSA\n49. Carriers using EDI are required to complete an application form and submit it to the TCCU.\n50. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply to participate in EDI, methods of electronic communication and general information on EDI, refer to the Communication methods page.\n51. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 4 of the ECCRD, contact the TCCU :\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\neManifest Portal\n52. The eManifest Portal features many self-serve functions allowing highway carriers to:\n- securely transmit trade data to the CBSA\n- confirm receipt of information\n- verify status of the trade data, whether it is transmitted through the portal or by electronic means\n- receive system messages from the CBSA updating users on important information related to their cross-border carrier activities\n- access online help and reference material\n53. Further information can be found on the eManifest Portal page.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Domestic in-transit shipments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States\n54. Highway carriers transporting goods from one point in the United States to another point in the United States via Canada must be a CBSA bonded carrier, or must obtain a single trip authorization with the CBSA prior to moving through Canada. For information on filing security for a single trip, refer to the section on single trip authorization above and the Highway carriers page.\n55. Form A8B: United States: Canada Transit Manifest is used by the CBSA as the CCD for either United States or Canadian cargo transiting the other country's territory.\n56. You can order copies of form A8B by contacting the National Distribution Forms Centre at forms-formulaires@cbsa-asfc.gc.ca .\n57. The procedure for United States goods in-transit from one point in the United States to another point in the United States through Canada is as follows:\n- At the FPOA in Canada, the driver presents four copies of form A8B as follows: original (white) – arrival copy 2nd copy (blue) – exit copy 3rd copy (green) – re-entry copy 4th copy (pink) – carrier copy\n- The BSO reviews and validates all copies by stamping and initialing each copy of the form and may also check the goods against the bill(s) of lading, to ensure that all of the goods being moved in-transit are recorded.\n- When completed, three copies (blue, green, and pink) are returned to the driver, and the original (white) is retained by the CBSA and placed in a pending file until acquittal is received from the United States Customs and Border Protection (US CBP) office of re-entry . Acquitted copies are filed numerically.\n- The goods are sealed with either company seals or the CBSA green ball seals that must remain intact until they are removed by the US CBP at the office of re-entry .\n- The carrier reports to the US CBP upon re-entering the United States. A US CBP officer stamps the remaining three copies of the manifest and ensures seals are intact, where applicable; the pink copy is returned to the driver. The blue copy is sent to the CBSA office at the first point of entry, and the green copy is retained on file by US CBP.\n58. The procedure for Canadian goods in-transit from one point in Canada to another point in Canada through the United States is as follows:\n- At the FPOA in the United States, the driver presents four copies of form A8B as follows: original (white) – arrival copy 2nd copy (blue) – exit copy 3rd copy (green) – re-entry copy 4th copy (pink) – carrier copy\n- The US CBP officer reviews and validates all copies by stamping and initialing each copy of the form and may also check the goods against the bill(s) of lading, to ensure that all of the goods being moved in-transit are recorded.\n- When completed, three copies (blue, green, and pink) are returned to the driver and the original (white) is placed in a pending file until acquittal is received from the CBSA office of re-entry . Acquitted copies are filed numerically.\n- The goods are sealed with either company seals or US CBP seals that must remain intact until they are removed by the CBSA at the office of re-entry . The carrier should also have the bill(s) of lading available for review.\n- The carrier reports to the CBSA upon re-entering Canada. A BSO verifies seals are intact, stamps the remaining three copies of the manifest and the pink copy is returned to the driver. The blue copy is sent to the office at the first point of entry, and the green copy is retained on file.\n59. When accidents, shifts of loads, or other circumstances occur during the in-transit movement, the carrier must contact the nearest CBSA office . The CBSA office will provide the carrier with instructions for managing the cargo.\n60. Equipment switching during the in-transit move is not permitted, unless there are unforeseen circumstances such as breakdown or accident. These irregularities must be reported to the CBSA.\n61. Should the carrier submit ACI/eManifest cargo and conveyance reports for domestic in-transit shipments, no A8B or seal is required. The movement is considered an import movement for CBSA purposes, and the load does not require sealing unless required by the BSO.\n62. If the in-transit movement is regulated by CFIA a paper release process is required as per Memorandum D19-1-1 : Food, plants, animals and related products . The transmission should include \" In-transit \" in the special remarks field.\nConveyance reporting with in-transit cargo\n63. Highway carriers arriving only with goods moving in-transit will be exempt from the mandatory provision of ACI/eManifest information. The CBSA will not issue AMPS penalties for failing to electronically transmit in-transit conveyance data.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "In-transit shipments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Cargo transiting through Canada to/from foreign/offshore\n64. In bond goods arriving at a Canadian airport or seaport destined for the United States, or goods arriving at the land border for outward movement from a Canadian airport or seaport cannot be documented on form A8B. Refer to Memorandum D3-2-1 : Air pre-arrival and reporting requirements for information on the documentation for air shipments. For marine shipments, refer to Memorandum D3-5-1 : Marine pre-load / pre-arrival and reporting requirements .\n65. Goods moving in-transit through Canada arriving by one mode of transportation and transferred to another mode of transportation for the outward movement do not get documented on form A8B. For documentation procedures in modes other than highway, refer to Memorandum D3-2-1 for air shipments, Memorandum D3-5-1 for marine shipments, and Memorandum D3-6-6 : Rail pre-arrival and reporting requirements for rail shipments.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Data transmission guidelines: Import",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Cargo data\n66. The cargo report must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A highway cargo report is mandatory for all non-exempt import cargo.\n67. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n68. Electronic cargo submissions must be transmitted with an applicable movement type/service option, as found in Chapter 4 of the ECCRD.\n69. A sub-location code is conditional for shipments requesting release at the FPOA. This option is to provide a secondary (inland) port of release should the shipment not be able to obtain release at the border (for example, failed PARS), and the goods qualify for in bond movement.\n70. Carriers must make every effort to ensure the importer/broker is aware of which border crossing they are intending to cross so that the release requests are transmitted to the correct port of release. If a carrier arrives at a port that is different from the port of release, the release of the cargo cannot be effected. The carrier, if bonded, can request to move in bond for release.\n71. A complete list of the information that a highway carrier must include in the cargo transmission can be found in Chapter 4 of the ECCRD.\nConveyance data\n72. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes specified in the Reporting of Imported Goods Regulations . There are some exceptions to this requirement and they are found in Chapter 4 of the ECCRD.\n73. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n74. For an empty conveyance, an \"empty\" indicator must be used to indicate a conveyance with no cargo.\n75. The COC may use any frontier highway port of report, subject to local restrictions.\n76. A complete list of the information that must be included in the conveyance data can be found in Chapter 4 of the ECCRD.\nMulti-modal movements\n77. The multi-modal cargo process applies to both highway and rail modes of transport. The owner or person in charge of the conveyance will link the cargo to the conveyance transmission.\n78. A multi-modal movement is cargo documented on a transport document (for example, waybill) used for a specific mode of transportation, but arrives in Canada using a different mode of transport.\n79. The COC will be required to electronically transmit the multi-modal cargo data within the prescribed timeframes specific to the transportation mode used to physically transport the goods into Canada. For example, highway cargo is loaded onto a rail car for transport into Canada. The highway carrier will transmit a multi-modal cargo submission. The COC will transmit a rail conveyance report and link the multi-modal cargo to the rail conveyance. The multi-modal cargo and the rail conveyance data must be received by the CBSA within the rail transmission timeframes.\nCargo and conveyance transmission timeframes\n80. Carriers (or an authorized third-party provider acting on the carrier's behalf), are required to prepare and transmit the required cargo and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n81. In the highway mode, the conveyance and cargo information for specified goods must be received and validated, by the CBSA within 30 days and no later than one hour before arrival at the FPOA, as outlined in the Reporting of Imported Goods Regulations .\n82. Properly formatted messages received less than one hour prior to the transmitted estimated time of arrival will be accepted by the system, but the client will also be warned via error message of \"insufficient review time,\" and AMPS may be applicable.\n83. For exemptions from cargo and conveyance data requirements, refer to Chapter 4 of the ECCRD.\nSealing of conveyances\n84. The sealing of conveyances and containers is only required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader programs, for more information on sealing requirements for trusted traders, refer to Memorandum D23-1-1 : Partners in Protection Program\n- cargo, that is, controlled or regulated by any Act of Parliament\n- domestic in-transit movements moving on A8B form to the point of final export\n- movement of conveyances and containers from the FPOA to a CBSA examination location\n- at the discretion of the BSO\n85. With the exception of cargo that is controlled or regulated by any Act of Parliament , bonded carriers will be allowed to move without seals between inland sufferance warehouses, where the cargo has been amended or re-manifested .\n86. If a trailer/container/vehicle or part thereof that contains in bond goods is sealed with a company seal, the seal number must be transmitted correctly on ACI/eManifest conveyance transmission.\n87. CSA carriers may move inland without a seal except when a vehicle is selected for inland examination under form A28: Inspection or Operational Report Control. Carriers approved in the Partners in Protection (PIP) and/or Free and Secure Trade (FAST) programs must ensure that the conveyance is sealed as per the requirements outlined in Memorandum D23-1-1 .\n88. Where an examination of the cargo and conveyance cannot be conducted at the FPOA, the CBSA will affix CBSA seals at the FPOA for examination at destination. The load must be delivered to the release point with the CBSA seals intact.\n89. Where the size, nature or routing of the shipment makes sealing of the vehicle impracticable, other measures of examination control must be employed. For example, individual boxes or packages can be bound or sealed in a manner that prevents undetected removal or substitution of contents. In the case of uncrated machinery or equipment, serial numbers can be used for control purposes. Seal numbers, serial numbers or a notation of how packages have been secured must be indicated on form A28, by the examining BSO. Where the BSO determines that the goods cannot be securely sealed, the goods must be checked against the cargo control transmission. Any unloading for this purpose must be done by and at the expense of the carrier.\n90. A BSO may permit a load to be moved in bond to destination under convoy of a BSO, where the nature of the goods or the type of vehicle used does not permit the merchandise to be placed under seal, or unreasonable time and labour would be involved in unloading and checking the goods, or for other reasons at the CBSA's discretion. This movement would be at the expense of the carrier.\n91. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nACI/eManifest exemptions\n92. This section will outline circumstances in which ACI/eManifest cargo and/or conveyance data is not required under section 12.1 of the Customs Act . A complete list is found in Chapter 4 of the ECCRD.\n93. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions can be found in Chapter 4 of the ECCRD.\nNote: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in this memorandum. This will include information that may be transmitted, should clients choose to do so, for goods and conveyances that otherwise fall under exemptions/exceptions.\nExemptions from cargo and conveyance data sets\n94. The following are the exemptions from cargo and conveyance data sets:\n- emergency response vehicles/personnel/equipment for use in emergency situations, such as transportation of human organs for transplant, first response fire brigades, ambulance patient transport, teams assisting in disaster relief circumstances\n- CSA shipments (full load of CSA shipments) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations\n- US CBP turnarounds: \" turn-a-round \" is described as the immediate return of an entire conveyance and its complete cargo that has been refused entry to the United States by the US CBP, at the same port of entry/exit\n- Continuous Transmission Commodities ( CTC ) – electricity, crude oil, natural gas, or any tangible personal property, that is transportable by means of a wire, pipeline or other conduit\n- military goods on board a military owned or leased conveyance\n- bobtails for example, tractor with no trailer or semi-trailer ; which excludes tractor-trailers or any other \"complete\" truck, for example, cube vans; the bobtail highway conveyance must: be without any equipment attached (for example, a trailer, chassis) Note: For the purposes of the definition above a dolly or device used to link trailers is not considered to be a trailer, chassis or semi-trailer . be without any commercial goods not being imported just the tractor component of a tractor and trailer combination\n- mail (Canada Post, United States Mail, International) – full load only\n- hand carried goods\n- CSA carriers with empty conveyances with a driver approved by the Commercial Driver Registration Program/Free and Secure Trade ( CDRP /FAST) and passengers , if applicable\nExemptions from cargo data: Only conveyance data required\n95. The following are the exemptions from cargo data where only conveyance data is required:\n- goods that are being imported into Canada under the CLVS program by an approved courier Note: Low value shipments not imported under the CLVS Program require advance cargo and conveyance data.\n- IIT are empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada (for example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally)\n- domestic in-transit movements, when using the A8B paper process, as outlined in this memorandum\n- mail (Canada Post, United States Mail, International) – as part of a mixed load\n- flying trucks, for example, air cargo that arrives in Canada on a highway conveyance\n- emergency repairs – includes conveyances that have been repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and the repairs were necessary to ensure the safe return to Canada of the conveyance\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Unique shipment processes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "96. The following highway specific processes are not exempt from ACI/eManifest data; however the reporting or ACI/eManifest requirements differ in some manner.\nEmpty conveyances\n97. Empty conveyances require a conveyance transmission with an indicator identifying the conveyance as being empty. However, highway carriers who arrive at the FPOA with empty conveyances, and who have not transmitted ACI/eManifest data will not receive AMPS for failing to transmit ACI/eManifest for that empty conveyance, until further notice. During this period, carriers arriving with no specified goods will be exempt from the mandatory provision of ACI/eManifest information.\n98. If, due to logistical constraints carriers are unable to provide the driver of the empty conveyance with the required bar-coded lead sheet to report the conveyance, the following process will be accepted by the CBSA:\n- carriers may transmit multiple conveyance reports in advance, and maintain a supply of pre-printed lead sheets in company conveyances\n- when it is determined that a conveyance will be returning to Canada empty, the carrier will send a correction ( pre-arrival change) to one of the conveyance reports already transmitted, with the correct data for that conveyance\n- the driver will present that lead sheet to the CBSA at the time of arrival\n99. The process described above does not apply to highway CSA carriers who arrive at the FPOA with empty conveyances. The existing process for CSA highway carriers will continue as described in CBSA Memorandum D23-2-1 .\nRefused shipments\n100. Shipments refused admission at the FPOA are to be returned immediately to the United States.\nTow trucks\n101. A tow truck operator is eligible for a carrier code. The tow trucks policy with respect to ACI/eManifest requirements are as follows.\nEmpty Tow Truck Verbal report. No ACI/eManifest required. Towing a disabled non-commercial vehicle (that is, private automobile) Verbal report. No ACI/eManifest required. Towing a disabled or empty tractor Carrier/owner of disabled vehicle may transmit empty conveyance data to the CBSA. Note: CSA approved carriers are not required to transmit empty conveyance data to the CBSA. Towing a loaded trailer Carrier/owner of disabled vehicle will transmit cargo and conveyance ACI/eManifest data to the CBSA. Note: If there is a trailer loaded with cargo (no power unit/tractor) being towed, only cargo data is required. The CCN (in bar coded format) must be provided to the tow truck operator for reporting the cargo at the border.\nCourier low value shipment / Low value shipment requirements\n102. Shipments that qualify and are reported under the CLVS program are exempt from ACI/eManifest cargo requirements. ACI/eManifest electronic conveyance data transmission to the CBSA is still required, quoting the appropriate cargo exception code. For additional information concerning the CLVS program, refer to Memoranda D17 series .\n103. Should cargo previously reported under the CLVS program be removed from the CLVS Cargo Release List (CRL post arrival through the issuance of form BSF243: Reject document control by the CBSA, or post arrival by the courier, the client is not to transmit ACI/eManifest data. The cargo must be \"arrived\" by the warehouse operator by submitting a WACM prior to obtaining the release. If cargo is removed from the CLVS program prior to arrival a full ACI/eManifest data is required.\nTransborder air shipments in highway service (flying trucks)\n104. Where air cargo is being transported by a highway carrier, it is the highway carrier that will transmit their ACI/eManifest conveyance data to the CBSA (within the prescribed highway timeframes), quoting the flying truck cargo exception code. Cargo information will be presented at the FPOA in the form of paper AWBs. In the case of a non-bonded airline, the highway carrier will transmit both ACI/eManifest cargo and conveyance data and the shipment will no longer be considered a flying truck. Highway carriers will require a paper AWBs for the air shipments on board the highway conveyance. No ACI/eManifest data is required from the air carrier. For more information on flying trucks, refer to Memorandum D3-2-1 and Memorandum D3-3-1 .\nAncillary equipment\n105. Ancillary equipment as defined in the definition section of this memorandum, is not required to be transmitted to the CBSA if it is not imported into Canada as a commodity.\nOverages/shortages\n106. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 must be followed.\nCustoms Self-Assessment shipments\n107. Transmission of ACI/eManifest CSA cargo data is optional when part of a full load of CSA shipments. If CSA-eligible goods are included on an ACI/eManifest cargo transmission, the business number of the approved CSA importer along with all other ACI/eManifest cargo data elements, must be included in the transmission in order for the goods to be \"authorized to deliver\" under the CSA program. For more information on the CSA program policy and requirements, refer to Memorandum D23-2-1 .\nNote: When CSA shipments are mixed with non-CSA shipments on a conveyance, full ACI/eManifest cargo details are required, and the CSA indicator must be used.\nOne conveyance: Multiple trailers: One shipment\n108. Where one shipment is carried on two or more trailers, hauled by one tractor, one CCN must be assigned to cover this shipment. Each trailer must be identified on the conveyance report, and the description or special instructions field of the cargo report will indicate the number of pieces and trailers comprising that shipment, for example, \"100 pieces contained in two trailers.\"\nDangerous commodities\n109. The Transportation of Dangerous Goods Regulations require that all shipments of dangerous goods be classified, labeled, placarded, packaged, and documented in a specific manner by the shipper. For more information, refer to Memorandum D19-13-5 : Transportation of dangerous goods .\n110. ACI/eManifest cargo and conveyance information pertaining to dangerous commodities must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.\nOther unique shipping processes\n111. Other unique shipment processes are referenced in Memorandum D3-1-1 . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive ( ETA ) and value included ( VI ) shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving within Canada\nSub-location code\n112. Sub-location codes are data elements that carriers and freight forwarders must include on all CCDs for import and in-transit shipments ( FPOA-destined non-consolidated highway cargo are exempt).\n113. The sub-location code is a four-digit identification number that identifies the location of goods, (for example, sufferance warehouse) where the goods are destined or will be destined in case they are referred, and are utilized by the CBSA to send appropriate electronic notifications.\n114. For in bond movements, the sub-location code on release requests is a mandatory data element. The sub-location code on a release request should match the sub-location code on a cargo document.\n115. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse (for example, frontier-destined shipments in the highway mode). In these instances, a specific sub-location code cannot or is not provided by the carrier, and a generic (9000) code is allowed to be used instead.\n116. The 9000 generic sub-location code is formulated by a 9 + the CBSA Port Code. For example, Toronto is port code 495 so the generic sub-location would be 9495.\n117. The use of 9000 generic sub-location code is permitted on cargo destined to FPOA in highway. A sub-location code is not required for non-consolidated highway cargo destined to the FPOA.\n118. If the carrier or freight forwarder uses a generic sub-location code, it must correspond with the CBSA customs office where the goods are destined.\n119. For a list of generic sub-location codes, visit Customs office generic sub-location codes .\nSettler's effects\n120. Settler's effects moving by commercial carrier may clear at the FPOA or move in bond.\n121. Settlers' effects moving in bond are not required to be delivered to a highway sufferance warehouse, but may proceed directly to the designated CBSA office at destination using the generic sub-location code for that office.\n122. Prior to destining settlers' effects to a customs office, the office should be contacted to ensure they have the space, infrastructure and ability to clear settlers' effects on a commercial highway conveyance.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "In bond movement",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Notice of arrival\n123. On arrival at the inland destination, the warehouse operator will electronically arrive the unreleased cargo with a WACM, transferring liability of those goods from the carrier to the warehouse. For more information on WACM, refer to Memorandum D3-1-1 .\n124. Where a complete load consists of a commodity that may, by the CBSA authority, proceed directly to the authorized facility (for example, liquor, tobacco products for licensed manufactories), the warehouse operator's copy of the CCD (or electronic equivalent) will be filed with the CBSA at time of release. In this case, the acquittal document will be filed at the main long room rather than at a long room established at a highway sufferance warehouse.\nMovement and cargo control of unreleased goods in Canada\n125. Cargo arriving by highway for furtherance inland under highway cargo control must be delivered to a sufferance warehouse authorized to receive the goods as per Memorandum D4-1-4 : Customs sufferance warehouses unless exempted from this requirement. A list of exemptions is contained in Memorandum D3-1-1 .\n126. Cargo may be transferred to another licenced sufferance warehouse authorized to receive the goods within the same CBSA office jurisdiction or to another CBSA office after a re-manifest is approved by the CBSA.\n127. In situations where cargo must be re-manifested (for example, a change in liability or a change to the destination on the previous cargo document), a new CCD, form A8A(B), otherwise known as a re-manifest , must be presented to the CBSA before the goods are allowed to proceed. The re-manifest must be presented at the CBSA office where the goods are located. The information shown on the re-manifest must match the information on the original cargo transmission. Re-manifests will be approved when the previous CCN is in an arrived status. Any discrepancies must be approved by the CBSA office where the goods are located. The re-manifested CCD must have a new CCN with the original CCN notated in the \"previous cargo control number\" field.\nNote: Consolidated shipments cannot be re-manifested .\n128. The carrier code appearing in the \"carrier code/cargo control number\" field of the re-manifested CCD represents the carrier who is liable for the goods.\n129. In the case where the original cargo is to be split for furtherance to more than one destination, or split for furtherance for export on multiple conveyances, re-manifest (multiple A8A(B)s) are to be prepared for each portion of the shipment, by destination. All the re-manifest CCDs for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.\n130. All copies of the re-manifest A8A(B)s must be presented to the CBSA. The mail and station copies of the re-manifest A8A(B)s will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.\n131. Consolidated shipments may be transferred from a highway sufferance warehouse to a sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 . For more information on electronic house bills and movement between warehouses, refer to Memorandum D3-3-1 .\n132. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 . Refer to Memorandum D3-1-1 and Memorandum D3-3-1 , for the required conditions.\n133. Cargo arriving by air, rail or marine mode moving in bond under highway cargo control must be re-manifested at the primary sufferance warehouse, and delivered to the destination sufferance warehouse.\n134. Containers arriving under highway cargo control moving in bond for export may be delivered to the exporting sufferance warehouse providing they remain intact, and the highway cargo control transmission indicates the goods are for export.\nNotifications and error messages\n135. All ACI/eManifest data received will be validated and processed through the CBSA's systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n136. There are two types of response messages clients can expect to receive from CBSA systems when submitting ACI/eManifest data:\n- positive responses\n- error responses\n137. Positive responses are issued in the form of \"acknowledgements.\" Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, and validation edits.\n138. Error responses will be transmitted to the sender indicating the nature of the error, in the form of a reject notice. Carriers must make corrections to transmissions in error and re-send to the CBSA. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in \"accepted\" status by the CBSA system.\n139. For a complete description of all notifications, response timeframes, error messages and codes and their application, as well as hold for information notices, refer to the electronic commerce section of the CBSA website or Chapter 4 of the ECCRD.\nManifest forward\n140. For consolidated shipments, freight forwarders are able to nominate any party, including their primary carrier as a \"secondary notify party,\" enabling that party to view house bill data.\n141. For more information on manifest forward, refer to Chapter 11: Advance Commercial Information (ACI)/eManifest Notices of the ECCRD.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Corrections",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Corrections to cargo and/or conveyance data\n142. Changes or amendments to cargo and/or conveyance data shall be made as soon as they are known, as per Chapter 4 of the ECCRD.\nAdd, change, delete (cancel)\n143. An \"add\" is used for the transmission (original) of ACI/eManifest data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n144. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. The carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately.\n145. However, if a CCN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo or conveyance and then transmit an \"add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n146. A \"delete\" (cancel) is used for the complete removal of records or packages of records pre-arrival . If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n147. Deletions may be made at any time up until arrival at the port of report. If a conveyance submission is on file, it must be changed or cancelled before an associated cargo and conveyance can be cancelled. Un-arrived cargo records are to be deleted (cancelled) if unused within 90 days.\nPost arrival amendments\n148. Cargo and conveyance data transmissions, if found to be in error post arrival, must be amended as soon as the error is discovered.\n149. Amendments to cargo data (post arrival) must be made as soon as they are known. Electronic amendments by carriers will be allowed up to the point of acquittal of the cargo. Requests for amendments after the cargo has been acquitted must be presented to the CBSA office by presenting form BSF673.\n150. Some key data elements cannot be electronically amended or deleted post arrival. If amendments/deletions to these data elements are required, the online form BSF673 must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to the CBSA commercial office.\n151. In circumstances where an immediate correction is required when the conveyance has arrived and reported at the FPOA (for example, driver waiting scenario), a completed form BSF673 (in duplicate) can be presented to the FPOA for processing in order to facilitate the furtherance of the conveyance and/or processing of cargo as long as:\n- the house bill close message corrections have been included\n- the title of the form has been changed to reflect its extended purpose",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Failure to submit ACI/eManifest information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "152. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no ACI/eManifest information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to the CBSA, AMPS may be issued to the carrier for non-report .\n153. When the conveyance is known, the CRN must also be amended to add this post arrival cargo.\n154. Post arrival cargo that is not attached to a related CRN will be presented to the nearest CBSA office to have the status electronically updated to \"arrived.\" This must be done to enable release of the goods.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Contingency plan in the event of system failure",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "155. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n156. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Penalty information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "157. For information on administrative monetary penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System . Information on AMPS is also available on the Administrative Monetary Penalty System web page.\n158. Other administrative sanctions, such as the revocation of program privileges and penalties of OGD, may also be applicable.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Carrier In-Transit through Canada – Check off this box.\n- State/Province Licence Plate No. – Indicate the vehicle identification number, for example, licence plate number, year, and state/province.\n- Tractor – Indicate the tractor number of the vehicle.\n- Trailer – Indicate the trailer number of the vehicle.\n- Other – Indicate the vehicle identification number for vehicles other than tractors or trailers.\n- Port of Departure – Indicate the name of the office of the country the carrier originally leaves from.\n- Port of Re-entry – Indicate the name of the office of the country the carrier returns through.\n- Canada Permit No. – An in-transit manifest series number assigned by the CBSA.\n- CBSA Bond No. – Bonded carriers should indicate their CBSA assigned carrier code. For single trip bonds, indicate the authorization number as shown on Form E370: Application to Transact Bonded Carrier and Forwarding Operations.\n- Name of Importing Carrier – Indicate the name of the carrier. In the case of a rented vehicle, indicate the name of the rental company.\n- Name of Operator or Agent of Carrier – Indicate the name of driver. In the case of rented vehicles, indicate the name of the rental company.\n- Port and Date of Arrival – To be filled out by the border services officer at the CBSA office where the vehicle has entered Canada on the date of the entry).\n- CBSA Seal Numbers / Initials of CBSA officer – the CBSA will verify seal numbers and the BSO will initial the form.\n- Port and Date of Exit – the CBSA will indicate the CBSA office from where the vehicle is leaving Canada and the date.\n- Seals Intact – CBSA will check \"yes\" or \"no\" as to whether seals are intact.\n- Other Irregularity – CBSA will check \"yes\" or \"no\" as to whether any inconsistencies are found.\n- Initials of custom officer – The BSO processing the document at the CBSA office of exit will initial the document.\n- Waybill Numbers – Indicate the waybill numbers of the waybill.\n- No. of Packages – Indicate the number of packages and description of goods as shown on the waybill.\n- Value – You do not need to complete this field for goods transiting Canada.\n- Signature of Operator or Agent of Carrier – This document must be signed by the operator or agent of the carrier.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Corrections to a transmission must be made by the client as soon as it is known. Clients can make corrections at any time prior to the arrival of the conveyance.\n- This form is to be used in all modes by carriers, freight forwarders and/or their agents who are requesting a correction or deletion to a key data element in their electronic cargo or conveyance transmission post-arrival.\n- This form is to be used in all modes by carriers, freight forwarders, warehouse operators and/or their agents who are requesting a correction or cancellation when cargo and/or conveyance have been arrived in error.\n- Key data elements that may be corrected or deleted using this form are: conveyance reference number cargo control number house bill number house bill close message Customs Self-Assessment indicator\n- For the air and marine modes: To correct an air or marine CRN, the client must first update each related cargo document to reflect the correct CRN and then submit CBSA Form BSF673 to the CBSA.\n- To change the CSA indicator on a cargo document from a N to Y, the client must present the completed CBSA Form BSF673 with supporting documentation.\n- \"WACM / CACM\" field on the CBSA Form BSF673 will be used when cargo and/or conveyance have been arrived in error.\n- Clients are required to present two copies of the completed form to the CBSA commercial office.\n- In those circumstances where an immediate correction is required when the conveyance has been reported at the port of entry, and the driver is waiting , two copies of a completed CBSA Form BSF673 can be presented to the port to allow the furtherance of the conveyance.\n- A valid reason for the requested correction and/or deletion must be provided. The CBSA will validate the request and complete the bottom section and return a copy to the client for their records. The CBSA office will retain the other copy of the form.\n- Carriers, freight forwarders or their agents are required to re-transmit the corrected replacement data within five (5) business days.\n- Supporting documents relating to the amendments request may be required by CBSA personnel.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Transportation of Dangerous Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1 : Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-1 : Policy respecting the importation and transportation of goods\n- Memorandum D3-2-1 : Air pre-arrival and reporting requirements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D3-5-1 : Marine pre-load / pre-arrival and reporting requirements\n- Memorandum D3-6-6 : Rail pre-arrival and reporting requirements\n- Memorandum D4-1-4 : Customs sufferance warehouses\n- Memorandum D19-1-1 : Food, plants, animals and related products\n- Memorandum D19-13-5 : Transportation of dangerous goods\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-1-1 : Partners in Protection Program\n- Memorandum D23-2-1 : Customs Self-Assessment Program for carriers\nSuperseded D memoranda\nD3-4-2 dated September 21, 2022\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-4-2-18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-4-2",
+    "marginal_note": "Related link",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Electronic Commerce Client Requirements Document",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D3-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) ( Régime de sanctions administratives pécuniaires (RSAP) ) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA’s trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advanced Commercial Information (ACI) ( Information préalable sur les expéditions commerciales (IPEC) ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary Equipment ( Équipement auxiliaire ) Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. Break-bulk goods ( Marchandises diverses ) Specified goods other than (a) Goods within cargo containers, (b) Bulk goods, or (c) Empty cargo containers. Break-bulk goods also includes goods such as oil and gas equipment, construction equipment and automobiles. See Appendix B for additional information. Bulk goods (Marchandises en vrac) Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc. Cargo (Fret) A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo Carrier (Transporteur de fret) Is the carrier that causes goods to be transported into Canada by the Conveyance Operating Carrier. Cargo Control Document (CCD) (Document de contrôle de fret (DCF)) A manifest or other control document that acts as the record of a shipment entering or exiting Canada, or moving within Canada e.g. A6A, Freight/Cargo Manifest (outward). Cargo Control Number (CCN) (Numéro de contrôle du fret (NCF)) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Cargo Transmission (Transmission sur le fret) A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data, and the CRN corresponding to the conveyance the cargo is being transported on. Carrier (Transporteur) A carrier is a person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance to transport specified goods to or from Canada. Carrier Code (Code de transporteur) As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is a unique identifier of carriers for CBSA purposes. Clearance (Dédouanement) Is the official customs permission for the vessel to enter/leave and sail. Client ( Client ) Anyone who: (a) Sends to the CBSA a collection of information; or (b) Receives notices from the CBSA. Commercial Goods (Marchandises commerciales) Goods that are or will be imported for sale or for any industrial, occupational, commercial, institutional or other similar use. Consignee (Destinataire) The definition of consignee is to be understood as follows given the applicable context: (a) The consignee definition to be used by carriers when transmitting electronic pre-load/pre-arrival data: the name and address of the party to which the cargo/goods are being shipped as shown on carrier’s contract of carriage (For example: bill of lading, air waybill, or other shipping document). (b) The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier’s contract of carriage (For example: bill of lading, air waybill, or other shipping document). (c) The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the commercial sales contract (For example: commercial invoice, bill of sale, or other sales contract). Note: The freight forwarder is limited to the information they have on hand at the time of the transmission. The consignee may change more than one time throughout a voyage to Canada. The freight forwarder will provide updates to the transmission as they receive updated information. Example: For business or legal reasons goods are consigned to a bank (foreign or Canadian domestic) or “to order” of a bank. In this case, the consignee field of the house bill transmitted by the freight forwarder will reflect the party to whom the goods are legally consigned at the time of transmission (the bank). If the goods are sold while on route, and/or if the bank chooses to endorse the goods to a third party (as per the “to order”) or if the consignee information otherwise changes; the freight forwarder will submit an electronic update to the house bill data as soon as they become aware of the change, updating the consignee field. Consolidation (Groupement) A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one cargo control document (CCD). A single shipment with the involvement of a freight forwarder AKA a “BACK to BACK” is considered a consolidation. Consortium (Consortium) A group of carriers formed to undertake a partnership beyond the resources of any one member. Conveyance (Moyen de transport) Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Arrival Certification Message (CACM) (Message d’attestation de l’arrivée du moyen de transport (MAAMT)) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival (FPOA) using Electronic Data Interchange (EDI). Conveyance Operating Carrier (COC) (Transporteur exploitant le moyen de transport (TEMT)) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number (CRN) (Numéro de référence du moyen de transport (NRMT)) A unique reference number given by the Conveyance Operating Carrier (COC) to the CBSA to a certain journey or departure of a means of transport. Conveyance Report (Déclaration du moyen de transport) A document used to report the movement of a conveyance to a place inside/outside of Canada, e.g. A6, General Declaration . Conveyance Transmission (Transmission sur le moyen de transport) The package of conveyance data that is transmitted. It is comprised of the conveyance reference number (CRN) along with the corresponding conveyance data, as well as a cargo control number for each shipment on the conveyance. Customs Self-Assessment (CSA) (Programme d’autocotisation des douanes (PAD)) A Program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Electronic Commerce Client Requirements Document (ECCRD) (Document sur les exigences à l’égard des clients du commerce électronique (DECCE)) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange (EDI) (Échange de données informatisées (EDI)) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest (Manifeste électronique) A commercial function in which all carriers and freight forwarders transmit Advance Commercial Information (ACI) about their shipments electronically to the CBSA. Estimated Date and Time of Arrival (EDTA) (Marine) (Date et heure d’arrivée prévue (DHAP) (Mode maritime)) Generally used in the context of ‘pre-arrival’ for the purpose of knowing the approximate time that a vessel will arrive at a dock in Canada. Ferries (Traversiers) Vessels, scows, barges, and similar craft whether self-propelled or towed, used solely or principally for the transportation of vehicles and passengers across international waters. First Port of Arrival (FPOA) (Premier port d’arrivée (PPA)) The first Canadian port that a vessel stops for any reason including but not limited to the loading and/or discharging of cargo, anchoring, bunkering, safety inspections, crew changes, diversions, etc. Freight Forwarder (Agent d’expédition) A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight Remaining on Board (FROB) (Fret restant à bord (FRAB)) Cargo on a conveyance that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada. Hand-Carried Goods (Marchandises comprises dans les bagages personnels) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: (a) The goods are or will be in the actual possession of a person arriving in Canada; or (b) The goods form or will form part of a person’s baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance. House Bill (Connaissement interne) A cargo control document submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another cargo control document (CCD). In-transit (Marine) (En transit (Mode maritime)) The movement of foreign goods through Canadian territory from a point outside of Canada to another foreign point. This includes transshipment of goods arriving by ship in Canada and transferring to another ship departing Canada. Inward Documentation (Document d’entrée) The formal inward or entry report that verifies all the primary CBSA and Other Government Department (OGD) requirements have been completed. The A6, General Declaration or the Electronic Data Interchange (EDI) A6 Conveyance Reports are part of the required “documents” to be reviewed during the formal entry. If there is cargo on board the vessel, The A6A, Freight/Cargo Manifest declarations or the EDI A6A Prime Cargo Reports will also be required. Other Government Departments (OGD) (Autres ministères (AM)) Federal Departments or Agencies such as: Canadian Food Inspection Agency (CFIA) or Department of Global Affairs Canada (GAC). Overage (Marchandises excédentaires) Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of Report ( Bureau de déclaration ) The port where marine cargo physically arrives in Canada at the First Port Of Arrival (FPOA), where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Pre-arrival (Préalable à l’arrivée) Prior to a conveyance or cargo arriving in Canada. Pre-load (Marine) (Pré-charge (Mode Maritime)) Prior to a conveyance being loaded with cargo destined for Canada. Data pertaining to the importation of goods that are to be sent to the CBSA in advance of the goods being laden on the conveyance. Applies to the marine mode only and means prior to loading the cargo at a foreign port. Record (Registre) Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System (RNS) (Système de transmission des avis de mainlevée (STAM)) A system message sent to the client regarding the status of cargo. Re-manifest (Nouveau manifeste) A new cargo control document (CCD), with a new cargo control number (CCN), which is presented to change a CCD that had previously been submitted to the CBSA. Re-manifests are generally presented to change the destination office or carrier code. Shipment (Expédition) (a) A shipment for which a carrier is responsible is one that consists of: (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods, or (ii) a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and (b) A shipment for which a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods. Shipper/Consignor (Expéditeur/Consignataire) Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, waybill, commercial invoice, other shipping document or sales contract, etc.). Shortage (Marchandises manquantes) Where pre-arrival data was transmitted and a quantity of goods was initially reported upon arrival at First Port of Arrival (FPOA), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA at pre-arrival and upon arrival. Specified Goods (under the Reporting of Imported Goods Regulations ) (Marchandises spécifiées (selon le Règlement sur la déclaration des marchandises importées )) Commercial goods, goods that are or will be imported to Canada for a fee and empty cargo containers that are not for sale but does not include: (a) goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: (i) the goods are or will be in the actual possession of a person arriving in Canada, or (ii) the goods form or will form part of a person’s baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance; (b) mail; (c) commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance’s safe return to Canada; (d) a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance; (e) an emergency conveyance or goods that are transported on board that conveyance; or (f) a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance. Split Shipment (Expédition fractionnée) Portions of one shipment covered by one waybill that entered the country at different times. Supplementary Cargo Data (SCD) (Données supplémentaires sur le fret (DSF)) A document submitted by a freight forwarder for shipments that have, or will be deconsolidated from an air or marine cargo control document for freight remaining on board (FROB) shipments only. Supplementary Reference Number (SRN) (Numéro de référence supplémentaire (NRS)) Reference number assigned by the freight forwarder to identify the supplementary cargo data transmission. Warehouse Arrival Certification Message (WACM) (Message d’attestation d’arrivée aux entrepôts d’attente (MAAEA)) An electronic message sent by warehouse operators to the CBSA to report that an unreleased cargo has arrived and that they accepted liability.\nGeneral Information\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send pre-load or pre-arrival data pertaining to commercial cargo [for import, in-transit, and freight remaining on board (FROB)] and conveyances, entering or moving in-transit through Canada. 3. The receipt of pre-load/pre-arrival cargo and conveyance data enables the Canada Border Service Agency (CBSA) to: (a) Effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada; (b) Allow low risk goods a more efficient, streamlined process at the border; and, (c) Control the movement of in bond goods. 4. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods imported, moving in-transit through Canada, or FROB, must be reported to the CBSA at the First Port Of Arrival (FPOA) in Canada, even when exempt from the requirement to provide Advance Commercial Information (ACI). The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations . This also applies to conveyances that are exempt from the ACI requirements. Liability 5. For information on the carrier’s liability pertaining to pre-load/pre-arrival information, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Record Keeping 6. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival. 7. For the CBSA purposes, records by means of which the person gives the Agency information under subsection 12.1(1) of the Customs Act related to the conveyance and cargo transmission and report upon arrival must be kept for a period of three complete calendar years plus the current year during which the cargo/conveyance transmission and report were transmitted and information reported at time of arrival. Monitoring 8. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that information transmitted pre-load/pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file. Carrier Identification Requirement 9. Any carrier transporting or causing specified goods to be transported into Canada must have a CBSA assigned carrier code. 10. Marine carriers performing the duties of a freight forwarder as defined in the Reporting of Imported Goods Regulations , and transmitting pre-arrival supplementary or house bill data must also have a CBSA assigned carrier code. 11. The CBSA carrier code forms the 4-digit prefix of the Cargo Control Number (CCN) and the Conveyance Reference Number (CRN). 12. The CRN must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border. 13. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Security Requirements 14. A carrier desiring to become bonded under general authorization must complete an application and file security in a format as outlined in the CBSA forms . To become bonded, a carrier security must be filed in accordance with Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Cargo and Conveyance Transmission Timeframes 15. Carriers (or an authorized third-party service provider acting on the carrier’s behalf), are required to prepare and transmit the required cargo, supplementary/house bill cargo (if applicable) and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations . 16. Timeframes for transmissions are based on the type of cargo and routing. Refer to Appendix A of this memorandum for a complete list of timeframes. 17. For exemptions from cargo and conveyance requirements, refer to the Advance Commercial Information (ACI) exemptions section of this document, starting at paragraph 94. 18. Cargo and conveyance data may be transmitted up to 30 days in advance of the prescribed timeframes. The CBSA encourages clients to transmit pre-load/pre-arrival data as early as possible. Cargo Control Number and Conveyance Reference Number Reuse Timeframes 19. Marine CCN’s, CRN’s and SRN’s must be unique and cannot be reused for three years starting January 1st of the year following their initial use. Electronic Communications with the CBSA 20. Carriers must transmit data using the CBSA’s electronic data interchange (EDI) systems. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code, as per section 12.1 of the Customs Act . Application to Transmit Electronic Data to the CBSA 21. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit (TCCU). 22. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, go to the CBSA external website . 23. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD), contact the TCCU at: Technical Commercial Client Unit (TCCU) Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Phone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca First Port of Arrival (FPOA) 24. The FPOA must be transmitted on all cargo and conveyance transmissions. 25. For a list of designated CBSA offices, refer to the CBSA external website . Great Lakes Requirements 26. For vessels travelling into, and through Canada from off shore with foreign loaded cargo and west bound, Montreal will be the FPOA, unless the vessel stopped somewhere else in Canada first. The captain must be prepared to stop for CBSA inspection, including the discharge of containerized cargo from the vessel for examination and/or radiation screening in Montreal. 27. For vessels travelling with foreign loaded cargo from the Great Lakes, the first place the vessel stops in Canada is the FPOA. If the vessel is passing through the Welland Canal, Port Colborne will be the FPOA, unless the vessel stopped somewhere else in Canada first. The captain must be prepared to stop for examination, if required. Data Transmission Guidelines Primary Cargo Data 28. The primary cargo data must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. A marine cargo transmission is mandatory for all import, in-transit, or FROB cargo. 29. If primary cargo data must be transmitted prior to loading, the Estimated Date/Time of Loading (EDTL) must be indicated on the cargo transmission. Refer to Appendix A of this memorandum for the pre-arrival timeframes. 30. For consolidated shipments, the Supplementary Data Required Indicator must be used to indicate that supplementary/house bill data are forthcoming. 31. A complete list of the information that a marine carrier must include in the primary cargo transmission can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Sub-Location Codes 32. Sub-location codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments. 33. The sub-location code is a four-digit identification number that identifies the location of goods, (i.e. sufferance warehouse) where the goods are destined. 34. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sub-location code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sub-location codes, visit the CBSA external website . 35. Goods arriving in bulk in the marine mode, which are offloaded in an area where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the vessel and the port must be a designated commercial vessel (C/VESS) port of entry . Note: If the First Port of Arrival (FPOA) is the same to the port of destination for the cargo, the Conveyance Arrival Certification Message (CACM) will arrive all cargo reports transmitted for that conveyance. If the FPOA is different from the port of destination for the cargo (in bond) and there is a suitable warehouse/terminal that has a CBSA-issued sub-location where the goods are destined, the use of a generic 9000 is not permitted. In this case, the cargo must indicate the CBSA issued sub-location code of where the goods are destined. The sufferance warehouse must then submit the Warehouse Arrival Certification Message (WACM) to the CBSA to electronically arrive the goods. If the FPOA is different from the port of destination for the cargo (in bond) and the goods qualify for the use of the generic 9000 sub-location code (as per rules above), the carrier must request CBSA to manually arrive the cargo in the system. The request must be made within the local CBSA office business hours. Please note that the importer and/or their broker may alternatively seek to release the goods at FPOA, and thus avoid the need for manual CBSA intervention inland. 36. Goods transiting through Canada (except those on form A8B), carriers may use the 9000 generic sub-location code on their cargo documents when the movement type is displayed as “in-transit”, and the goods are not destined to a sufferance warehouse prior to leaving Canada. The carrier must display the generic version of the sub-location code corresponding with the port of export. The liability for the goods must remain with the same cargo carrier as the goods move into and out of Canada. Supplementary Cargo and House Bill Data 37. When the primary cargo is consolidated, the supplementary data indicator on the marine primary cargo must be set to “yes” to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the marine primary cargo report. For further information concerning freight forwarder requirements, refer to Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements . Empty Cargo Container Data 38. Marine empty cargo container data must be transmitted to the CBSA by the carrier, or by a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. 39. Marine empty cargo container transmission(s) are mandatory for all non-exempt import, in-transit, or FROB containers. 40. For a complete list of the information that a marine carrier must include in the marine empty cargo container transmission and information regarding empty cargo containers in international shuttle service, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Company Seals Applied Prior to Arrival at FPOA 41. If a container, equipment, or part thereof that contains in bond goods is sealed with a company seal, the seal number must be noted correctly on the pre-load/pre-arrival cargo transmission. The company seal will remain intact, unless the CBSA performs an examination. Conveyance Data 42. The conveyance operating carrier (COC) or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the prescribed timeframes, as specified in the Reporting of Imported Goods Regulations and as outlined in Appendix A. 43. There are some exemptions to this requirement and these are listed in the exemptions section of this memorandum, starting at paragraph 94. 44. Only one conveyance report transmission is to be submitted per vessel, voyage/trip. In the case of consortium arrangements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the vessel. 45. The Estimated Date and Time of Arrival (EDTA) data element must be kept accurate to within eight hours. If the EDTA is expected to differ by more than eight hours, a change must be sent electronically with an updated EDTA. An updated EDTA is also required if the vessel is expected to arrive on a new calendar day, regardless of whether it is within eight (8) hour timeframe. 46. If due to port congestion, a vessel must wait in anchorage within Canadian waters for a spot at the dock, the EDTA does not have to be updated. 47. Cargo can be discharged upon arrival, prior to the EDTA, as long as it meets all the following criteria: (a) Within the eight (8) hour timeframe; (b) The Conveyance Arrival Certification Message (CACM) has been successfully transmitted; (c) The CBSA system has updated the status of the conveyance and related cargo; and, (d) The CBSA acknowledges the report of the conveyance and cargo with a Section 12(1) report message to the originator of the CACM. 48. The cargo cannot be discharged if a “Do not unload” message has been issued by the CBSA. 49. A complete list of the information that must be included in the conveyance data can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Conveyance Arrival Certification Message (CACM) 50. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA. An arrival in the marine mode is defined as when the marine vessel lands at a CBSA office following arrival in Canada. The marine vessel will meet the definition of “landing” when it first comes to rest in Canada; whether at anchor, at dock or berthed alongside at the nearest CBSA office designated for that purpose. 51. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations . 52. Conveyances exempt from transmitting ACI data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if a marine carrier choses to voluntarily transmit an electronic ACI conveyance report (Electronic A6) for a vessel with an ACI exemption, the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. For report on arrival requirements under section 12(1) of the Customs Act , including exempt conveyance, refer to the Vessel Clearance Requirements – General section of this memorandum. 53. The COC, or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI. 54. The CACM must be transmitted and received within a two (2) hour window, allowing marine carriers to transmit their arrival request up to two hours in advance of their actual arrival at a Canadian port. This two-hour window is conditional on the vessel being in Canadian waters at the time the arrival request is submitted to the CBSA. Furthermore, the actual time of arrival transmitted on the CACM must be the actual time the message is transmitted. Should a vessel anchor at a significant distance from a CBSA office outside the two (2) hour window, it would not be considered “arrived” and the CACM would not be required. Examples: If due to port congestion, a vessel must wait in anchorage for a spot at the dock more than 2 hours away from the vessels FPOA. The CACM is not required to be transmitted until such time the vessel is within a two-hour window of their actual arrival at the FPOA. If due to port congestion, a vessel must wait in anchorage for a spot at the dock within a two-hour window of their actual arrival at the FPOA, the CACM should be transmitted. 55. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) “Reported Notice” to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release)/referral notification messages accordingly. 56. All section 12(1) “Reported Notices” sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations . 57. For a complete list of the information that must be included in the CACM, refer to Advance Commercial Information (ACI)/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 3: Advance Commercial Information (ACI)/eManifest Rail (ECCRD). For a copy of this guide, contact the TCCU at: Technical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca Marine Bay Plan (Vessel Stow Plan) 58. The marine bay plan is a standard marine transportation document that assigns a numbered position to all cargo bays on the vessel and details the exact location of each container being transported on board the vessel. It is used by persons in the marine transportation industry to identify all the containers and their location on a vessel. Information about each container and its specific location is electronically logged as the vessel is loaded and unloaded at a port, ultimately resulting in a “blueprint” of the cargo and other stowage locations. 59. Marine carriers are required to provide the vessel bay or stow plan to the CBSA electronically within 48 hours after the vessel leaves the last foreign port before its estimated arrival at a port of arrival in Canada. Cargo information provided by the carrier for cargo expected to be transported to Canada before the goods are loaded onto the vessel will be compared to bay plan data provided after the containers are loaded aboard the vessel. 60. For more information on Marine Bay Plan, refer to Chapter 6: Advance Commercial Information (ACI) Bay Plan (ECCRD). Notification and Error Messages 61. All pre-load/pre-arrival data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission. 62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting pre-load/pre-arrival transmissions by electronic means: (a) Positive Responses; (b) Error Responses. 63. Positive responses are issued in the form of “Acknowledgements”. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits. 64. Error responses are issued in the form of “Reject notices”. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system. 65. For a complete description of all notifications, error messages and codes and their application, as well as Request for Information (RFI) notices, refer to the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Manifest Forward 66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a secondary notify party, enabling the carrier to view house bill data. 67. For more information on Manifest Forward, refer to Chapter 11: Advance Commercial Information (ACI) eManifest Notices (ECCRD). Risk Assessment Notices 68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the loading/unloading of the cargo. 69. Similar to reject notices (or error codes), risk assessment notices (such as ‘Do not load’ notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or instructions. 70. The CBSA systems will send “Do not load”, “Hold”, “Do not unload” and/or “Cancellation” coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN, SRN and/or container numbers, where applicable. 71. In cases where the cargo is loaded off-shore (non-U.S.), the CBSA has up until the EDTL to review the submitted primary cargo data and applicable house bill or supplementary cargo transmission(s). If the carrier does not receive a risk assessment notice (coded message), the cargo may be loaded at or after the EDTL. 72. If a risk assessment notice is received prior to the EDTL, the goods may not be authorized to be loaded on the vessel. The carrier must retransmit the primary cargo data with the required information and may not load the cargo until they have received an electronic cancellation coded message from the CBSA indicating that the risk assessment notice has been removed. 73. At any point while a vessel is traveling to Canada, a risk assessment notice (coded message) may be issued. This means that the cargo cannot be removed from the dock at the port of unloading until an electronic cancellation coded message indicating that the risk assessment notice has been removed by the CBSA. 74. As long as the cargo transmission has not been released/acquitted, the information requested by the CBSA in the ‘Hold’ message must be sent electronically. The CBSA will not accept faxes from brokers, carriers, freight forwarders or their agents. 75. If there is a “Hold” on a cargo that has been released/acquitted, the “Hold” supersedes the release/acquittal and the cargo cannot be removed from the dock until the “Hold” is removed by the CBSA. Because the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a form BSF673, House Bill, Cargo and Conveyance Manual Correction Request Form – Post Arrival – All Modes including the changes will be accepted and must be presented in duplicate at the local CBSA commercial office. 76. A “Hold” message may be issued subsequent to the lading of the cargo on the vessel in the foreign port where: (a) the CBSA requires information pertaining to the cargo such as delivery address or notify party. In this case, the carrier re-transmits the required data to the CBSA using the EDI change function. (b) the CBSA may require an examination of the cargo upon arrival. (c) In cases (a) and (b), the cargo may be unloaded from the vessel in Canada but is not authorized to move until permission is granted by the CBSA in the form of a “Hold Cancellation” message. 77. If the importer/broker has already sent in a release/acquittal of the cargo which switches the status of the cargo to “Acquitted” when the vessel arrives and the CACM is transmitted, the cargo will not be released for delivery if there is still a “Hold” on the cargo in the system. Once the issue for which the ‘Hold’ was applied is resolved and the “Hold” is cancelled in the CBSA system, then the cargo will be released and can be removed from the dock. 78. Carriers may unload their cargo before the EDTA, once the vessel clearance has been provided by the CBSA. The cargo must remain on the dock until the EDTA, for possible examination, as a ‘Hold’ message may still be issued up until the EDTA or for as long as the goods remain within the terminal’s control. 79. It is the carrier’s responsibility to check their system for coded messages. 80. Calls relating to “Hold”, “Do Not Load”, “Do Not Unload” notices should be made to the National Targeting Centre (NTC) at: Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers: 1-613-941-0004 (24 hours a day, 7 days a week) Email: nrac-aci@cbsa-asfc.gc.ca (marine only) 81. For a complete description of all notifications, error messages and codes and their application, as well as risk assessment notices, refer to the “Client resources” tab of the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Corrections to Cargo and/or Conveyance Data 82. Changes to cargo and/or conveyance data shall be made as soon as they are known. Add/Change/Delete (Cancel) 83. An “Add” is used for the first submission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations . 84. A “Change” involves the pre-load/pre-arrival re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately. 85. However, if a CCN, SRN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance, or supplementary report, and then transmit an “Add” for the new report with the new CCN, SRN or CRN. A change request will not be accepted in these cases. 86. A “Delete” (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the “key” data (i.e. CCN or CRN and whether the record is a cargo or conveyance) must be identical. 87. Deletions may be made at any time up until the data is electronically arrived at the port of report. Note: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days. 88. Prior to loading, electronic changes will restart the 24 hour clock. A new EDTL must be transmitted to reflect the new time of loading. The CBSA will then have 24 hours to review the new information. 89. If additional information is required by the CBSA for risk assessment purposes while a container is on a “Do not load” or on a “Hold” status, the carrier and/or freight forwarder will be required to make changes. If a change/amendment is submitted in response to a “Do not load” notice, loading can proceed once a cancellation notice is received. 90. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If a vessel is no longer coming to Canada, the electronic conveyance transmission must be deleted. ACI Exemptions 91. This section will cover circumstances in which pre-load/pre-arrival cargo and/or conveyance data is not required under Section 12.1 of the Customs Act . 92. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in Appendix A of this memorandum. A complete list of the information that a carrier must include in the conveyance and cargo transmission(s) are found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). 93. Clients voluntarily transmitting conveyance data for empty vessels must transmit the conveyance report in the same timeframe as if goods may be reported on the vessel. Note: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in paragraph 8 in this memorandum. This will include information that may be transmitted, should clients choose to do so, for commercial goods and conveyances that otherwise fall under exemptions/exceptions. Exemptions from Cargo and Conveyance Data Sets 94. The following are exemptions from cargo and conveyance data sets: (a) CSA Shipments (full load) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations ; (b) Canadian and foreign military cargo when on a military leased or owned vessel; (c) Canadian and foreign government cargo when on a government leased or owned vessel; (d) Fish reported on a fishing vessel including the conveyance report for the fishing vessel; (e) Ferries, when not transporting commercial goods for which the ferry conveyance operator has a contract of carriage. Commercial goods for which a highway carrier has the contract of carriage and are being transported by a highway carrier on board a ferry are subject to highway pre-arrival requirements (see Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements ); (f) Foreign scientific, exploratory or research vessels; for policy and procedures regarding foreign scientific or exploratory expeditions visit Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada . (g) Ancillary equipment – all vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo; (h) Mail (Canada Post, United States mail, international) – Full load only; (i) Hand-carried commercial goods; (j) In-ballast/empty vessels; (k) Dunnage – Packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling. Exemptions from Cargo Data – Only Conveyance Data Required 95. The following is exempted from the cargo data - only conveyance data is required. (a) Mail (Canada Post, United States Mail, Diplomatic Mail, International) – as part of a mixed load. 96. All of the above exemptions, with the exception of fish reported on a fishing vessel, must be reported at the arrival of the vessel to the local CBSA office, by presentation of a completed form A6, General Declaration and form A6A, Freight/Cargo Manifest . 97. Vessels arriving in-ballast (empty) for which ACI and a CACM has not been transmitted, must report upon arrival of the vessel, to the local CBSA office, by presentation of a completed form A6, General Declaration . 98. Carriers coming to Canada in-ballast have the option of transmitting their ACI electronically to the CBSA. If a carrier chooses this option, they must also report electronically by sending a CACM. To take advantage of the electronic process, a carrier must have a valid carrier code. In this scenario, the carrier must also use their own carrier code at time of export. 99. At this time, vessels coming to Canada in-ballast that do not have a CBSA issued carrier code, are allowed to use a 9ITN generic carrier code when reporting. In-ballast carriers who do have their own carrier code must use their own code at time of report. The 9ITN cannot be used. 100. If an exporting carrier does not have their own carrier code and reported into Canada using a 9ITN, they are to use the 9ITN at time of export. If an exporting carrier does have their own carrier code, they must use their own carrier code at time of export. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) and the local CBSA commercial office to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 101. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA commercial office by presentation of a completed form A6A, Freight/Cargo Manifest . 102. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward form A6A, Freight/Cargo Manifest , and must include a list of all the marks and numbers of cargo containers on board. 103. When one bill of lading covers more than one container load, the number of pieces in each container and the total number of pieces in all containers must be shown on the bill of lading. 104. Under local arrangements, non-duplicating numbers assigned by agents or dock operators may be accepted as the CBSA inward report numbers. When a carrier maintains a computerized cargo system and its reports are numbered within the system, the numbers assigned by the carrier will be accepted as the CBSA inward report numbers. In all other cases, the CBSA will assign the inward report number from a local series beginning at number one (1) on April 1st each year. 105. The CCN for any shipment will consist of the carrier code, inward report number, a hyphen and the bill of lading number, e.g., 9386 1234-L12. For bulk cargo not carried under bills of lading, the complete cargo CCN will consist of the carrier code followed by the inward report number, e.g., 9386 1234. 106. When an ACI exempt shipment is moving overland (in bond under the marine carrier’s CCN), the marine carrier’s BOL (Bill of Lading) must clearly indicate: “This cargo is in bond and carried under form A6A, Freight/Cargo Manifest .”. This will advise the onward carrier that although the cargo is being carried as a domestic movement in their system, the freight must be delivered to the sufferance warehouse at destination and held until the CBSA authorizes its release. 107. All tracing of outstanding cargo control shipments will be directed by the CBSA to the carrier responsible for the overland movement. Unique Shipment Processes 108. The following marine specific processes are not exempt from pre-load/pre-arrival data; however the reporting and/or pre-load/pre-arrival requirements differ in some manner. ACI Transmission and Reporting Requirements for Multiple Canadian Ports of Call 109. Electronic conveyance and cargo transmissions must be transmitted to the FPOA as per the specified timeframes in Appendix A of this memorandum. 110. The conveyance data includes the requirement that all Canadian ports of call must be transmitted. Individual cargo transmissions will reflect the specific Canadian port of destination for that cargo. 111. Foreign or United States registered vessels must provide form A6, General Declaration inward and outward report at each subsequent port of call after the FPOA. The CRN submitted on the paper form A6, General Declaration must match the reference number transmitted on the electronic conveyance report. Example: A foreign vessel calls into the port of Montréal where it discharges cargo, proceeds to Hamilton to discharge cargo, and continues on to Sault Ste. Marie where more cargo is discharged. The marine carrier transmits ACI conveyance report to the FPOA, Montréal. On departure from Montréal, the marine carrier will present a paper form A6, General Declaration outward conveyance report. A paper form A6, General Declaration inward conveyance report will be presented upon arrival in Hamilton. Then, on departure from Hamilton, a paper form A6, General Declaration outward conveyance report will be presented. The same paper process will be repeated at the Port of Sault Ste. Marie, i.e. a paper form A6, General Declaration inward report and a paper form A6, General Declaration outward conveyance report upon departure. 112. There are no requirements for a Canadian vessel to submit form A6, General Declaration at subsequent ports of call. A6 Reporting Requirements for Vessel at Anchor 113. A vessel required to wait at an anchoring point due to port congestion or boarding of surveyors/testers, may do so without providing an A6 General Declaration inward/outward to the CBSA for a period of no longer than forty-five (45) days as long as the vessel is not docking, berthing or conducting any commercial activities at a CBSA port, and that no crew is disembarking while at anchor. In-transit Shipments 114. When cargo arriving in Canada by vessel is unloaded from the conveyance and moves in-transit through Canada and the marine carrier’s contract of carriage ends in a country other than Canada, the in-transit movement type code “23” must be provided. In addition, consignee information must be provided in the consignee name and address fields. 115. When the carrier’s contract of carriage ends in Canada and they are aware that the shipment is in-transit, the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code “23”. However, if the carriers’ system will not accept the code, the words “in-transit” should be provided in the remarks field, along with movement type code 24 (cargo import). 116. The CBSA acknowledges carriers are not always aware that the shipment is in-transit. If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard. Freight Remaining on Board (FROB) Cargo 117. For all goods that are FROB in Canada while in-transit to a third country (including the United States) and never intended to be imported into Canada, the responsible carrier must comply with the requirement to provide cargo and conveyance information within the timeframes specified in Appendix A of this memorandum. The FROB movement type code 26 must be provided. 118. For more information on transmission requirements for FROB cargo, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Canadian Goods Returned 119. The return of goods to Canada after they are taken out of Canada is an importation of those goods. Carriers must electronically transmit pre-load/pre-arrival cargo data to the CBSA within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data satisfies the requirement set out in section 12.1 of the Customs Act . 120. To satisfy the requirements under section 12(1) of the Customs Act . The carrier must also transmit the CACM upon arrival. Consortium and Co-load Agreements 121. For information on the responsibility to provide pre-arrival/pre-load ACI by cargo carriers and Conveyance Operating Carriers (COC) in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to the Carrier Requirements section of Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Emergency Stops 122. Emergency stops are defined as stops for medical, weather, mechanical difficulties or security threats. 123. When pre-load/pre-arrival data has been transmitted and these stops exceed 8 hours, carriers will be required to advise the National Targeting Centre (NTC) by telephone with the updated information. Cargo data must be updated electronically as soon as known to reflect the new FPOA and its EDTA. NTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (Overseas callers, 24 hours a day, 7 days a week). 124. If the emergency stop is less than eight hours, no update to the conveyance transmission is required. Non-emergency Repairs 125. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo. Pre-arrival Diversions/Split Shipments 126. The following procedures are applicable if the carrier is informed, while on route to Canada, that some but not all of the containers on a cargo report are being diverted to another location or will be split from the original CCN, upon arrival in Canada: (a) A change to the original cargo transmission must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements; and (b) A new cargo report must be submitted with a new CCN to identify the containers that have been removed from the original CCN. A notation must be made in the “Special Instructions” field showing the original CCN and indicating that the shipment is either a diversion or split shipment. Unscheduled Diversions 127. For vessels carrying cargo that must arrive at an unscheduled Canadian port due to unforeseen circumstances and are ACI-capable, pre-load/pre-arrival information must be submitted to the CBSA prior to vessels arrival in Canada, at which point the CBSA will conduct appropriate risk assessment. 128. Timeframes for an ACI transmission will be relaxed in the event the vessel is already at sea at the time of the diversion. 129. Carriers are required to include the reason for the diversion in the “Special Instructions” field of the ACI cargo data transmissions. 130. For vessels being operated by carriers who do not have the ability to communicate with the CBSA via EDI, whether due to closure of the carrier’s office/system or lack of a CBSA carrier code, the appropriate documentation [carrier, vessel (PAN and form A6, General Declaration ), crew, cargo (form A6A, Freight/Cargo Manifest ), and container information (ship’s manifest)], is to be scanned and sent via email to the NTC, with a “CC” to the nearest CBSA marine port at which the cargo and conveyance will arrive. The carrier is also required to advise the TCCU support line of the outage. Refer to Appendix C of this memorandum for a list of email addresses. Once the office has been re-opened, the carrier will be required to transmit full ACI cargo reports; keying of conveyance reports would not be required. In the “Special Instructions” field on the cargo report, the carrier is required to note that documentation was presented at time of arrival. 131. If the carrier’s office in one location is closed due to the unforeseen circumstances, but their other office is open, ACI will be transmitted but will be outside of the required timeframes. Timelines (pre-load/due date) will be relaxed and risk assessment will be prioritized. Carriers will be instructed to include the reason for the unforeseen diversion in the “Special Instructions” field of their transmission. 132. No persons or cargo are to be offloaded from the vessel prior to the CBSA risk assessment having been conducted. The CBSA will have one hour to perform risk assessment once they have sent confirmation of receipt of a ship’s manifest submission. Offloading is not to occur until the one hour has elapsed from the CBSA confirmation of receipt of a ship’s manifest submission. If further customs processing is required of the vessel, cargo, or crew the carrier will be notified within that one hour time period. 133. In cases where a carrier had originally transmitted the movement type on the ACI cargo report as FROB but now wants to move the goods in-transit via another mode for furtherance to the intended destination, the carrier is required to transmit a change. However, if the carrier’s system is down due to the unexpected or unforeseen diversions, the carrier is to contact the NTC to do the change. 134. In cases where the ACI cargo report was transmitted and the carrier wishes to off-load the cargo to remain on the dock until it can be exported by another vessel, the carrier is required to contact the NTC for permission to off-load the cargo. Overages/Shortages 135. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where pre-load/pre-arrival data was transmitted and the quantity of goods initially reported upon arrival at FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-load/pre-arrival and upon arrival. If no data was transmitted pre-load/pre-arrival and no report occurred, and the goods are discovered post arrival, this constitutes non-report, not an overage, and may be subject to penalty action. Tugs and Barges 136. Pre-load/pre-arrival data requirements pertaining to tugs and barges are to be transmitted within the timeframes outlined in Appendix A of this memorandum. 137. Tugs and barges are both considered conveyances and pre-load/pre-arrival ACI must be submitted for each tug and/or barge. 138. The same voyage/trip number must be transmitted in the applicable fields on all transmissions associated with all tugs, barges and cargo that are involved in the following scenarios. 139. An in ballast (empty) tug, or, a tug pulling one or more barges without cargo: If there is no cargo on any of the barges being pulled by the tug, there is no ACI requirement for pre-load/pre-arrival cargo and conveyance. The reporting would be done on a form A6, General Declaration . In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice should also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 140. A tug pulling one or more barges with cargo: Cargo data must be transmitted for the cargo on each barge, referencing the corresponding CRN. Conveyance data would be transmitted electronically for the tug. Conveyance data would also be transmitted for each barge. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of crew is to be transmitted on the tug conveyance report. A zero is to be transmitted in the number of crew field for the conveyance transmission for each barge. 141. A tug pulling a mix of barges with cargo, and barges without cargo: Cargo transmissions must be transmitted electronically for the cargo on each barge, referencing the corresponding CRN. No cargo transmissions are required for the empty barge(s). A conveyance transmission is to be transmitted electronically for all of the barges and for the tug. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of the crew must be indicated on the tug conveyance report. A zero is to be transmitted in the number crew field for the conveyance transmission for each barge, unless there are crew onboard the barge, then number of crew onboard each barge must be transmitted on the tug conveyance report. 142. Self-propelled barges: an electronic cargo report must be transmitted for the cargo on each barge, referencing the corresponding CRN. A conveyance transmission must be transmitted electronically for each barge. If there is more than one barge the same voyage/trip number must be shown on all of the cargo and conveyance transmissions. If there is more than one barge for this scenario, the number of crew must only be transmitted on one of the barge conveyance transmissions; a zero will be submitted in that field on the other conveyance transmission(s). 143. A tug carrying cargo and towing empty barges: cargo transmissions must be submitted for the cargo, referencing the CRN of the tug. A conveyance transmission must be transmitted electronically to represent the tug. 144. An in ballast (empty) tug that is not pulling barges: There is no requirement for electronic pre-load/pre-arrival cargo and conveyance transmission. A form A6, General Declaration must be completed and submitted to the CBSA upon arrival. In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . Foreign Military Vessels Carrying Solely Military Cargo on Board 145. Foreign military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 146. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . 147. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00. Foreign Government Vessels 148. All non-military foreign government vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6, General Declaration and A6A, Freight/Cargo Manifest upon the arrival of the vessel to the local CBSA office. Canadian Military Vessels Carrying Solely Military Cargo on Board 149. Canadian military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 150. Canadian military vessels that are proceeding outside Canada and military service ships that are required to report under section 95 of the Customs Act (outward report) and that are proceeding outside Canada are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . The term “proceed outside Canada” means to advance beyond: (a) the land mass of Canada; (b) the internal waters; or (c) the territorial sea of Canada. 151. The master of a Canadian warship or service ship must advise the local CBSA office on the 31st day the vessel has been in a Canadian port that the vessel will be remaining in port. An inventory is then to be completed by the CBSA of all ships’ stores aboard the vessel. Following the completion of the inventory, the sale on board of these goods will no longer be permitted, the designation of these materials as “Ships Stores” as per the Schedule to the Ships’ Stores Regulations will be lost, thus allowing the purchase of similar goods in the local economy by crew members. 152. Declarations as returning residents are required from members of the crew upon their arrival from foreign ports or high seas maneuvers of a duration of more than 48 hours. Crew members are entitled to the personal exemptions provided under 98.04 of the Customs Tariff . Canadian Government Vessels 153. Canadian government vessels are defined as those vessels owned, leased, or operated by the federal or provincial governments of Canada. Canadian Coast Guard vessels, as well as Fisheries and Oceans Canada and Hydrographic Services vessels, are included in this category. Military vessels are not included in this group. 154. Masters of these vessels, must present a completed form A6, General Declaration in the following circumstances: (a) when arriving from a foreign port; (b) when departing from a foreign port; or (c) when taking aboard in bond stores. 155. Government vessels must meet safety inspection and certificate of competency requirements under the Canada Shipping Act . 156. Canadian Coast Guard ships that are proceeding on a voyage to the Arctic are entitled to ships’ stores as per the Schedule of the Ships’ Stores Regulations . Canadian-registered vessels that are operated by the Government of Canada to obtain scientific data on the high seas, including weather, research, and fisheries patrol ships, are also entitled to ships’ stores. 157. Personal declarations are required from crew when returning from a foreign port. Crew members are entitled to personal exemptions under heading 98.04.of the Customs Tariff . Fishing Vessels 158. The CBSA cooperates with the Department of Fisheries and Oceans Canada in the administration of programs under the Coastal Fisheries Protection Act . Under these programs, fishing vessels from prescribed participating states, referred to as “licensed foreign fishing vessels” are permitted entry into Canadian fishing waters to acquire Canadian fish and fish products. The CBSA’s role under these programs is to facilitate the inward and outward movements of licensed foreign fishing vessels while satisfying all requirements of the Customs Act and the legislation of Other Governmental Departments (OGDs). 159. Licensed foreign fishing vessels must report inward at the nearest CBSA office, as per inward report instructions, prior to commencing their fishing operation under license with Fisheries and Oceans Canada. A vessel operating outside the territorial sea, and proceeding outside Canada is entitled to ships stores as a fishing ship reported and proceeding outside Canada. For additional information, refer to Ships’ Stores Regulations . Licensed foreign fishing vessels operating within the territorial sea are not entitled to ships stores. 160. Licensed foreign fishing vessels operating without bonded stores will be granted a seasonal clearance after initial inward report. This clearance will be valid for the duration of the season and will relieve vessels from the requirement to enter only at ports having CBSA services. 161. Licensed foreign fishing vessels operating with bonded stores will have their stores sealed while in port or when operating within the territorial sea. Crew members will be permitted the alcohol and tobacco allowances permitted to all visitors, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyance by Non-residents . Licensed foreign fishing vessels leaving Canada with bonded stores must enter a port having CBSA service upon their return. 162. Licensed foreign fishing vessels landing fish and fish products in Canada must file a form A6A, Freight/Cargo Manifest with the CBSA. 163. The CBSA must be advised whenever a change in the crew on board licensed foreign fishing vessels occurs. The master of the vessel is responsible for ensuring that the CBSA receives a report of all crew members offloaded for medical treatment or crew rest. 164. Licensed Fisheries program vessels without a seasonal clearance must file an outward report to the CBSA on form A6, General Declaration , on each occasion the vessel leaves the territorial sea. For more information on outward reports and cargo export, refer to Memorandum D3-1-8, Cargo – Export Movements . 165. Licensed Fisheries program vessels are not considered to be in the coasting trade unless they engage in the practice of moving goods between two points in Canada. In that case, procedures outlined in Memorandum D3-5-7, Temporary Importation of Vessels , must be followed. The movement of fish or fish products from a Fisheries program vessel to another within the territorial sea is not considered to be coasting when the receiving vessel is moving the cargo outside of Canada for export. 166. The Department of Fisheries and Oceans Canada has identified several transshipment points within the territorial sea where Fisheries program vessels can meet, with the prior approval of the nearest CBSA office, for transfer of crew, supplies, or fish and fish products. The transfer of fuel between fisheries program vessels within the territorial sea is prohibited due to environmental concerns. 167. Spare parts and fuel to be consumed in Canada are subject to the provisions of the Customs Tariff and the Excise Tax Act . 168. Licensed Fisheries program vessels entering Canada from a foreign port for the purpose of going to a transshipment point must satisfy requirements outlined in paragraph 165. Ferries 169. Ferries operating internationally must file with the CBSA one inward and one outward report on form A6, General Declaration , at the close of each day’s operations. For more information on outward report, refer to Memorandum D3-1-8, Cargo – Export Movements . Each report must specify the number of trips made during the day and the total number of passengers carried. An itemized record of tourist automobiles, trucks, etc., is not required but the total number of vehicles in each class must be shown for each trip. 170. Passenger ferries without commercial goods are exempt from ACI. 171. Ferries are required to transmit pre-arrival cargo and conveyance information as well as a CACM when transporting commercial and personal goods for which the ferry conveyance operator has a contract of carriage. 172. Commercial cargo placed onboard a ferry, where the ferry operator maintains the contract of carriage to move those goods, is subject to Marine ACI reporting requirements and timeframes. 173. Highway ACI reporting requirements and timeframes apply if a commercial highway conveyance is placed onboard a ferry and the highway carrier maintains the contract of carriage. Refer to the Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements for additional information. 174. Passengers and their goods embarking onto or disembarking from a ferry are subject to normal reporting requirements. For more information on the normal reporting requirements, refer to D2 Memoranda series, International Travel . 175. Railway car ferries operating internationally may report inward on form A1 in lieu of the form A6 – General Declaration when the goods carried in each car are reported on separate cargo control documents. For more information on Rail reporting, refer to Memoranda D3-6-6, Rail Pre-arrival and Reporting Requirements . Yachts (Pleasure Craft) 176. Yachts are determined to be commercial or non-commercial (private), depending on the purpose of the vessel’s entry to Canada. 177. A yacht is determined to be a commercial vessel if any of the passengers have paid for passage or if the vessel is: (a) transporting commercial goods, (b) transporting goods for hire, (c) conducting promotional business in Canada, and (d) coming to Canada to pick up passengers who have paid for passage or to pick up cargo. 178. Commercial vessels are not permitted to report to the CBSA through the Telephone Reporting Centre (TRC). These vessels must report to the CBSA according to the procedures contained in this Memorandum, which includes direct report to a Port of Entry on a form A6, General Declaration , provision of the crew list, ships stores and all other documentation required under the Customs Act and the Immigration and Refugee Protection Act . 179. The yacht is determined to be non-commercial (private), if the purpose of the trip is for pleasure or leisure only. Yachts owned by private citizens or corporations are considered non-commercial if: (a) no person on board has paid for passage; (b) the vessel is not transporting commercial goods or goods for remuneration; and, (c) the corporation is not conducting promotional activities on board the vessel while in Canada. 180. The reporting requirements for these non-commercial (private) yachts depend on the number of passengers on board including the crew. Yachts that are carrying 29 persons or fewer, including the crew, are permitted to report to the CBSA through the TRC, refer to Memorandum D2-5-12, Telephone Reporting for General Aviation and Private Boats . Yachts that are carrying more than 29 persons, including the crew, must report to the CBSA directly at the Port of Entry. Other Unique Shipping Processes 181. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows: Transmitting Accurate Data; Goods Found Astray (Misrouted Goods); Non-resident Importer; Transporting “to order” Shipments; Moving Company and Personal Effects; Entered to Arrive and Value Included Shipments; Ship's Stores; Duty Free Shops (Goods Imported by Duty Free Shops); Carnet and other temporary imports; Unscheduled Emergency Diversion – Goods moving within Canada. Tariff Treatment of Vessels in International Service 182. For the purposes of this memorandum, a Canadian vessel is defined as a vessel engaged in international commercial transportation which is registered in Canada, and (a) was built in Canada; or (b) all duties have been paid; or (c) has been deemed to be duty paid under the terms of some other Act. Note: Any vessel that is not a “Canadian vessel” as defined above is deemed to be a foreign vessel for CBSA purposes and, if in international service, should be classified under tariff item No. 9801.10.10. 183. Canadian vessels engaged in international commercial service are not admissible under tariff item No. 9801.10.10. Rather they are to be classified under either tariff item No. 9813.00.00 or No. 9814.00.00, if applicable. Where Canadian vessels arriving in Canada do not qualify for importation under either of these tariff items, they shall be classified under the appropriate tariff item in Chapter 89 of the Customs Tariff . 184. Where Canadian vessels are returning to Canadian waters and repairs and modifications were done during the course of the vessel’s operations abroad, customs duties may be reduced or removed as provided under the Vessel Duties Reduction or Removal Regulations . All such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the vessel’s first return to Canada, even if the vessel is continuing in international service. 185. A foreign vessel must either be formally accounted at the CBSA or exported from Canada within 30 days of importation. 186. Foreign vessels operating in international commercial service that are unable to depart from Canada due to ice conditions will not be considered as imported. They should be documented in an appropriate manner and allowed to leave at the earliest opportunity. 187. Any vessel classified under tariff item No. 9801.10.00 and subsequently diverted to a dutiable use in Canada, is considered as having been diverted from the use originally intended and the importer will be held liable for payment of full duty under the appropriate tariff item in Chapter 89 of the Customs Tariff . Vessel’s Clearance Requirements – General 188. All vessels engaged in international commercial service arriving in Canada must present without delay to the nearest CBSA office specifically designated for the clearance of vessels, type of cargo, and method of carriage (i.e. containers, bulk, break-bulk), with the required equipment and services available to process the conveyance, container, and cargo. For a list of marine commercial offices and the types of vessels and cargo that may be reported at each, refer to CBSA external website . The complete inward report package includes: form E1, Ships Stores Declaration ; Crew List (FAL form 5) and Passenger List (FAL form 6) , if applicable; the form BSF552, Crew's Effects Declaration . The package must be presented to the local CBSA office, and must be stamped by the CBSA and sent back to the originator, prior to any persons being allowed to disembark or embark the vessel, or any cargo being discharged. Note: Containerized cargo in-transit through, or originating from the United States are exempt from radiation screening requirements. 189. For vessels exempted from ACI, the completed form A6, General Declaration must be submitted to the CBSA. 190. All copies of the form A6, General Declaration will be date-stamped and signed by the CBSA. The presence of the CBSA signature and date-stamp signifies acceptance of the inward report and is not to be considered a validation of all information of the form. A copy must be kept by the carrier as a proof of report. 191. Cargo may only be discharged with the CBSA permission as signified by the presence of the CBSA signature and date-stamp on the form A6, General Declaration . 192. After the form A6, General Declaration is numbered (when required), date-stamped and signed by the CBSA, copies will be distributed as follows: (a) one copy with attachments retained by the CBSA; (b) one copy with attachments to Statistics Canada; and, (c) one copy faxed back to the vessel or to the agent for presentation to the harbour master. 193. To ensure a smoother vessel clearance in international commercial service, in addition to the requirements listed in paragraphs 188 to 192, carriers may provide a completed form BSF732, National Targeting Centre - Pre-arrival Notice to the NTC via email, either by the ship’s agent or master. Providing this information does not constitute vessel clearance. 194. It is the master’s responsibility to ensure that no goods are discharged from the vessel, that no one other than a Canadian Private Sector Domestic Employee, medical officer of health, or an officer acting in an official capacity is allowed to board the vessel, and that no one is allowed to leave the vessel, until such time as CBSA requirements have been completed. 195. With the prior consent of the CBSA, officers from OGDs, supercargoes, or ships agents may accompany the CBSA on board to complete official or company business, provided there is no interference with CBSA procedures which are to take precedence over any other transactions. 196. If a vessel that arrives from a foreign port requires anchoring in the harbour or stream, due to exceptional circumstances, the CBSA may proceed aboard to accept the ships stores list, crew declaration, and seal ships stores only if all health and safety requirements are met, and local management deems that it is safe to do so. Masters or agents are to be advised that the boarding of the vessel for this purpose is simply a preliminary function carried out to enable the vessel to proceed with local port routine without undue delay, and is not to be considered a substitute for formal reporting or CBSA clearance procedures. When practicable, the formal inward report may be taken at this time; should the vessel arrive after hours, the ship’s master or agent may present the inward report the following day. 197. Vessels moving through locks in a canal system will not be boarded upon or disembarked from by the CBSA unless fully stopped, anchored and secured to the canal wall. Under no circumstances will an officer board such a vessel other than by way of a properly secured gangplank. Similarly, vessels in stream will not be boarded upon or disembarked from unless stopped and anchored. 198. Use of water taxis for channel clearances is at the vessel operator’s expense. The CBSA will only pay for such taxis where the vessel is being boarded exclusively for official CBSA purposes. 199. All carriers must report any illnesses/health issues related to communicable disease on board to the Public Health Agency of Canada (PHAC) quarantine officer for assessment as soon as possible prior to arrival at a Canadian port. In addition to providing this information to the CBSA National Targeting Centre, carriers will notify PHAC by emailing phac.cns-snc.aspc@canada.ca . Should a carrier need to reach a quarantine officer urgently, they may call 1-833-615-2384. PHAC should be notified only if there are concerns with respect to a communicable disease illness. For more information, refer to the Quarantine Act . 200. In the event that the CBSA is advised of a death or serious injury on board a vessel arriving in Canada, the CBSA will promptly advise the appropriate police and health authorities, will authorize their embarkation on board the vessel at the earliest possible moment and will endeavour to assist them in carrying out an investigation of the incident and assist them in removing any injured or deceased persons. However, the CBSA will remain responsible for maintaining control over the situation and ensuring that the CBSA requirements are completed even if delayed. 201. On occasion, the CBSA will board the vessel to ensure that it is in compliance with the registration, safety compliance, and crew certification provisions of the Canada Shipping Act . This will include verifying that the following documents are present and valid: (a) Certificate of Registry; (b) Passenger Ship Safety Certificate; (c) Cargo Ship Safety Certificate (500 tons or more); (d) Cargo Ship Safety Equipment Certificate; (e) Cargo Ship Safety Radiotelegraphy Certificate or Cargo Ship Safety Radiotelephony Certificate (under 1600 tons); (f) Ship Sanitation Certificate; (g) Load Line Certificate; (h) Officers’ Certificates of Competency; and/or, (i) Certificate of Insurance or other financial security. 202. Where it is determined that a certificate is not present, is invalid, or is likely to expire prior to the anticipated departure date, the captain will be informed of this fact as well as the nearest ships safety office. Appropriate operational steps will be taken to ensure that the vessel is not granted an outward clearance until such time as a valid certificate is presented. 203. In instances where animals on board the vessel will be going ashore, they must first be reported to the CBSA. The CBSA will in turn notify the Canadian Food Inspection Agency (CFIA), National Animal Health Program. Permission to disembark the animals will be granted only once authorization to do so is received from CFIA and once all necessary animal health permits are presented and validated. Seaway Traffic 204. Under normal circumstances, vessels destined for ports west of Montréal, will not be boarded and sealed at Montréal unless goods or persons are to be taken on board or discharged in Montréal, or the vessel is in port for more than 48 hours. 205. For vessels reporting ACI, Montréal will be considered as the FPOA and the electronic conveyance reports must be transmitted to this port, unless the vessel stopped somewhere else in Canada first. 206. For vessels exempt from ACI, Montréal will be considered as the FPOA and the completed form A6, General Declaration must be submitted to the CBSA. 207. Immigration forms will be submitted to the FPOA and passengers will be examined at that point. 208. CFIA, National animal health program requirements will be observed at Montréal. 209. Passenger baggage will be examined at the FPOA. 210. The CBSA, reserves the right to have any vessel at anchor boarded and undergo complete customs formalities, including searching crew effects and the vessel, crew interrogations and documentation examination as deemed relevant to the presiding officer in accordance with the Customs Act and Regulations. Vessels Arriving at Non-CBSA Ports 211. A carrier engaged in international commercial transportation with cargo for discharge at a place where a CBSA office is not located, must first transmit ACI reports to a CBSA office and then report inward, in accordance with the provisions of the Customs Act and Reporting of Imported Goods Regulations . Accounting documents must be presented at the nearest CBSA office for the goods on board, and at the discretion of the chief of operations of the local CBSA office, the CBSA will be in attendance to observe the discharge of the cargo. 212. The CBSA may grant permission for vessels to discharge or load cargo at non-CBSA ports subject to the provisions of the Special Services Regulations (refer to Memorandum D1-2-1, Special Services ). 213. If the vessel has additional cargo for delivery at another CBSA seaport, accounting documents for this additional cargo must be presented at the CBSA office where the goods are to be unloaded. 214. Where a vessel in-ballast (empty) properly reports inward at a CBSA office on route to the non-CBSA port, the attendance of the CBSA will not be required at the non-CBSA port to affect clearance of the vessel. However, the CBSA may wish to be present to provide clearance at its discretion. 215. Where vessel clearance is to be issued by the next CBSA port of call or directly to a foreign point as the case may be, and where clearance is given at the CBSA port, such clearance will be shown on the documentation as via the non-CBSA port. Delivery Requirements and Transfers to Sufferance Warehouses 216. Cargo arriving by marine vessel under a marine cargo control document must be reported to a type AM or AW sufferance warehouse at the port of discharge. For more information on sufferance warehouses, refer to Memorandum D4-1-4, Customs Sufferance Warehouses . 217. Goods authorized to move, but unreleased may move on the original manifest from FPOA, to the stated destination primary warehouse that is licensed to receive marine shipments, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the manifest. 218. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse on the primary CCN as long as both are destined to the same CW sufferance warehouse. Refer to Memorandum D3-3-1, Freight Forwarders Pre-arrival and Reporting Requirements for required conditions. 219. Intact cargo arriving in highway or rail service for export in bond under a marine CCD may be delivered directly to the designated seaport. For more information, refer to Memorandum D3-1-8, Cargo – Export Movements . Coastwise Shipping 220. Vessels in international commercial service may drop off and pick up cargo at more than one location in Canada provided that all of the following conditions are met: (a) the vessel was cleared by the CBSA at the time of its initial arrival in Canada; (b) all crew disembarked or cargo unloaded originated outside of Canada; and (c) all crew embarked or cargo laden on board is destined to a point or points outside of Canada. 221. Vessels moving as outlined in the previous paragraph are termed to be moving “Coastwise” this term is separate and distinct from the term “coasting,” which refers to the transportation of goods or people between points in Canada. For more information on passenger processing in coastwise, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 222. Vessels moving coastwise, whether laden or in ballast, remain subject to CBSA control and must be reported to the CBSA at each point of arrival and departure. Where the stay in port will be of a short duration, a combined form A6, General Declaration inward/outward vessel report may be accepted. Normal cargo reporting procedures will apply. 223. Vessels moving coastwise may not offload international waste or non-compliant wood packaging materials including dunnage, pallets or crating without the permission of the CBSA. Permission to offload international waste or non-compliant wood packing materials will only be granted where CFIA-approved facilities exist for the safe disposal of these items. 224. The CBSA boarding coastwise vessels will verify the security of the bonded stores’ seals and replace them if necessary. (Coastwise vessels that have transited international waters are permitted to arrive with their seals broken.) The CBSA will also make any required amendments to the crew list, and grant an issue of bonded stores where appropriate. Safety certificates will also be verified prior to an outwards coastwise report being accepted. 225. While passengers and crew are at liberty to entertain invited guests on board a ship in port, the presence of such persons is to be reported by the carrier, in writing to the CBSA prior to embarkation. Visitors are to be advised that any goods removed from the ship may be subject to duties. Searches of such persons or their possessions may be carried out where there are reasonable and probable grounds to suspect that the person is in possession of undeclared goods. For more information on search of persons, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 226. The outwards report of vessels moving coastwise must be made to the CBSA in sufficient time to permit inspection formalities to be completed prior to departure. The CBSA will not be responsible for delays in departure due to late outwards report from the marine company or its agent, or for delays due to non-compliance with legislative requirements. For more information on outward reporting, refer to Memorandum D3-1-8, Cargo – Export Movements . 227. Permission to sail may be refused by the CBSA where it has been determined that the vessel is not in compliance with Canadian law, or that any fees, duties, or penalties due to the Crown have not been paid. Any costs incurred by such delays will be the responsibility of the vessel operator. Stevedoring Equipment (Ancillary Equipment) 228. All vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo. International Waste 229. International waste refers to ship’s refuse that contains, or is suspected to contain any food, plant and animal product or by-product and that originated as food that was taken on a vessel, or as a result of transportation of animals on a vessel. International waste regulations apply to waste originating in all countries, other than the continental Unites States. In addition, certain fruit, vegetables and other plant products from all countries, including the United States, are prohibited entry into Canada under the Plant Protection Act and Plant Protection Regulations , these products must also be disposed of as international waste. 230. All vessels will be considered to be carrying international waste upon their arrival in Canada and this waste may be subject to inspection by the CBSA. All international waste must be secured in containers whose top, sides and bottoms prevent the escape of solids and liquids, with a tightly fitting lid to reduce spills and prevent exposure to wildlife, vermin and birds. International waste may only be offloaded in Canada with the approval of the CBSA and where Canada Food Inspection Agency (CFIA)-approved routes and CFIA-approved disposal facilities exist. If no CFIA-approved facilities exist at the port, international waste must be safely contained and remain on board the vessel. 231. Any international waste offloaded from marine vessels must be controlled, transported and disposed of in accordance with the CFIA's International Waste Directive . Marine vessel owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met. For more information on CFIA requirements, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Wood Packaging Material 232. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack, etc. that is not bracing cargo on the ship's deck, is considered WPM. For more information on CFIA requirements and regulations on wood packaging, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Outward Report / Exports 233. For information on electronic outward reporting and exports, refer to Memorandum D3-1-8, Cargo – Export Movements and Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Coasting Trade License 234. For information on coasting licenses, refer to Memorandum D3-5-7, Temporary Importation of Vessels and Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters . Canada–European Union Comprehensive Economic and Trade Agreement (CETA) 235. For information on CETA, refer to Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin and Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) . Post Arrival Changes 236. Changes to cargo data (post arrival) must be made as soon as they are known. Electronic changes by carriers will be accepted prior to release or acquittal of the cargo document. Failure to Submit Pre-arrival / Pre-load Information 237. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no pre-load/pre-arrival information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Sanctions may be issued to the carrier for non-report for goods for which no pre-load/pre-arrival information was transmitted, and for which no report was made to the CBSA. Contingency Plan in the Event of System Failure 238. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Penalty Information 239. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is available on the CBSA external website . 240. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable. Additional Information 241. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Pre-arrival Timeframes The following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data: Conveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival Conveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival Cargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival Cargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival Note: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations . Appendix B Bulk Cargo 1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either: (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging. Break-bulk Cargo 2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles. Example: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles. 3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo. Sample List of Bulk Cargo Commodities and Commodity Types This list maybe changed and updated as deemed appropriate by the CBSA Coils of steel and other metals Rails of steel and other metals Wire rods of steel and other metals (may be coiled or flat) Ingots of metal (precious or otherwise) Round bars of steel or other metal Deformed bars/rebars (of metal) Plates (of metal) Billets (of metal) Slabs (of metal) Pipes (of metal) Beams (of metal) Tubes/Tubing (of metal) Angles, shapes and sections (of metal) Sheets (of metal) Expanded metal Flat bars (of metal) Strand wire (of metal) Sawn Timber/Lumber as a commodity (not as packaging material) Paperboard/Fiberboard/Plywood as a commodity (not as packaging material) Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material) Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce) Blooms (similar to \"billets\" of metal) Anodes/Cathodes, in sheets only (may be corrugated) Appendix C List of Contacts for Unscheduled Diversions National Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week) NTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca Technical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca Regions Contact Emails: Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca Appendix D Cargo Control Document Specifications (A6A, Freight/Cargo Manifest ) 1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA. 2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements. 3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form. 4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements. 5. Goods must be reported to the CBSA on one of the following forms: (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1); (b) an advice note aligned to sample (2); (c) form A6A, Freight/Cargo Manifest , as per sample (3). 6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence: 1. Station Copy 2. Station Copy 3. Station Copy 4. Long Room Copy 5. CBSA Delivery Authority Copy 7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority. 8. All the CBSA copies of the cargo control document are to be white in colour. 9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies: 1. Station Copy 2. Station Copy 3. Station Copy 4. To be delivered by consignee to CBSA Long Room Copy 5. To be delivered by consignee to CBSA Delivery Authority Copy 10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner: Note: The shipment described herein is now released to the warehouse operator. Border Services Officer 11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges. 12. Provision must be made for container number and vessel (shipped per) fields. 13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. 14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows: Field Identifier/Width/Depth Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard Copy Designator to document width 4/6 Standard 3/6 Minimum 15. The field sizes for the advice note format aligned to sample (2) are as follows: Field Identifier/Width/Depth Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard Field Identifier/Width/Depth Carrier code 8/10 Standard 4/6 Standard Cargo control number 22/10 Standard 4/6 Standard Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard Foreign point of lading 30/10 Standard 2/6 Standard Location of goods 30/10 Standard 2/6 Standard No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard Description and marks 33/10 Standard 9/6 Standard Weight 81/10 Standard 71/10 Minimum 4/6 Standard Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum References Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "Data Transmission Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Primary Cargo Data\n28. The primary cargo data must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. A marine cargo transmission is mandatory for all import, in-transit, or FROB cargo.\n29. If primary cargo data must be transmitted prior to loading, the Estimated Date/Time of Loading (EDTL) must be indicated on the cargo transmission. Refer to Appendix A of this memorandum for the pre-arrival timeframes.\n30. For consolidated shipments, the Supplementary Data Required Indicator must be used to indicate that supplementary/house bill data are forthcoming.\n31. A complete list of the information that a marine carrier must include in the primary cargo transmission can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nSub-Location Codes\n32. Sub-location codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments.\n33. The sub-location code is a four-digit identification number that identifies the location of goods, (i.e. sufferance warehouse) where the goods are destined.\n34. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sub-location code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sub-location codes, visit the CBSA external website .\n35. Goods arriving in bulk in the marine mode, which are offloaded in an area where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the vessel and the port must be a designated commercial vessel (C/VESS) port of entry .\nNote:\n- If the First Port of Arrival (FPOA) is the same to the port of destination for the cargo, the Conveyance Arrival Certification Message (CACM) will arrive all cargo reports transmitted for that conveyance.\n- If the FPOA is different from the port of destination for the cargo (in bond) and there is a suitable warehouse/terminal that has a CBSA-issued sub-location where the goods are destined, the use of a generic 9000 is not permitted. In this case, the cargo must indicate the CBSA issued sub-location code of where the goods are destined. The sufferance warehouse must then submit the Warehouse Arrival Certification Message (WACM) to the CBSA to electronically arrive the goods.\n- If the FPOA is different from the port of destination for the cargo (in bond) and the goods qualify for the use of the generic 9000 sub-location code (as per rules above), the carrier must request CBSA to manually arrive the cargo in the system. The request must be made within the local CBSA office business hours. Please note that the importer and/or their broker may alternatively seek to release the goods at FPOA, and thus avoid the need for manual CBSA intervention inland.\n36. Goods transiting through Canada (except those on form A8B), carriers may use the 9000 generic sub-location code on their cargo documents when the movement type is displayed as “in-transit”, and the goods are not destined to a sufferance warehouse prior to leaving Canada. The carrier must display the generic version of the sub-location code corresponding with the port of export. The liability for the goods must remain with the same cargo carrier as the goods move into and out of Canada.\nSupplementary Cargo and House Bill Data\n37. When the primary cargo is consolidated, the supplementary data indicator on the marine primary cargo must be set to “yes” to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the marine primary cargo report. For further information concerning freight forwarder requirements, refer to Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements .\nEmpty Cargo Container Data\n38. Marine empty cargo container data must be transmitted to the CBSA by the carrier, or by a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum.\n39. Marine empty cargo container transmission(s) are mandatory for all non-exempt import, in-transit, or FROB containers.\n40. For a complete list of the information that a marine carrier must include in the marine empty cargo container transmission and information regarding empty cargo containers in international shuttle service, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nCompany Seals Applied Prior to Arrival at FPOA\n41. If a container, equipment, or part thereof that contains in bond goods is sealed with a company seal, the seal number must be noted correctly on the pre-load/pre-arrival cargo transmission. The company seal will remain intact, unless the CBSA performs an examination.\nConveyance Data\n42. The conveyance operating carrier (COC) or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the prescribed timeframes, as specified in the Reporting of Imported Goods Regulations and as outlined in Appendix A.\n43. There are some exemptions to this requirement and these are listed in the exemptions section of this memorandum, starting at paragraph 94.\n44. Only one conveyance report transmission is to be submitted per vessel, voyage/trip. In the case of consortium arrangements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the vessel.\n45. The Estimated Date and Time of Arrival (EDTA) data element must be kept accurate to within eight hours. If the EDTA is expected to differ by more than eight hours, a change must be sent electronically with an updated EDTA. An updated EDTA is also required if the vessel is expected to arrive on a new calendar day, regardless of whether it is within eight (8) hour timeframe.\n46. If due to port congestion, a vessel must wait in anchorage within Canadian waters for a spot at the dock, the EDTA does not have to be updated.\n47. Cargo can be discharged upon arrival, prior to the EDTA, as long as it meets all the following criteria:\n- (a) Within the eight (8) hour timeframe;\n- (b) The Conveyance Arrival Certification Message (CACM) has been successfully transmitted;\n- (c) The CBSA system has updated the status of the conveyance and related cargo; and,\n- (d) The CBSA acknowledges the report of the conveyance and cargo with a Section 12(1) report message to the originator of the CACM.\n48. The cargo cannot be discharged if a “Do not unload” message has been issued by the CBSA.\n49. A complete list of the information that must be included in the conveyance data can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nConveyance Arrival Certification Message (CACM)\n50. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA. An arrival in the marine mode is defined as when the marine vessel lands at a CBSA office following arrival in Canada. The marine vessel will meet the definition of “landing” when it first comes to rest in Canada; whether at anchor, at dock or berthed alongside at the nearest CBSA office designated for that purpose.\n51. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations .\n52. Conveyances exempt from transmitting ACI data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if a marine carrier choses to voluntarily transmit an electronic ACI conveyance report (Electronic A6) for a vessel with an ACI exemption, the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. For report on arrival requirements under section 12(1) of the Customs Act , including exempt conveyance, refer to the Vessel Clearance Requirements – General section of this memorandum.\n53. The COC, or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI.\n54. The CACM must be transmitted and received within a two (2) hour window, allowing marine carriers to transmit their arrival request up to two hours in advance of their actual arrival at a Canadian port. This two-hour window is conditional on the vessel being in Canadian waters at the time the arrival request is submitted to the CBSA. Furthermore, the actual time of arrival transmitted on the CACM must be the actual time the message is transmitted. Should a vessel anchor at a significant distance from a CBSA office outside the two (2) hour window, it would not be considered “arrived” and the CACM would not be required.\nExamples:\nIf due to port congestion, a vessel must wait in anchorage for a spot at the dock more than 2 hours away from the vessels FPOA. The CACM is not required to be transmitted until such time the vessel is within a two-hour window of their actual arrival at the FPOA.\nIf due to port congestion, a vessel must wait in anchorage for a spot at the dock within a two-hour window of their actual arrival at the FPOA, the CACM should be transmitted.\n55. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) “Reported Notice” to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release)/referral notification messages accordingly.\n56. All section 12(1) “Reported Notices” sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations .\n57. For a complete list of the information that must be included in the CACM, refer to Advance Commercial Information (ACI)/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 3: Advance Commercial Information (ACI)/eManifest Rail (ECCRD). For a copy of this guide, contact the TCCU at:\nTechnical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca\nMarine Bay Plan (Vessel Stow Plan)\n58. The marine bay plan is a standard marine transportation document that assigns a numbered position to all cargo bays on the vessel and details the exact location of each container being transported on board the vessel. It is used by persons in the marine transportation industry to identify all the containers and their location on a vessel. Information about each container and its specific location is electronically logged as the vessel is loaded and unloaded at a port, ultimately resulting in a “blueprint” of the cargo and other stowage locations.\n59. Marine carriers are required to provide the vessel bay or stow plan to the CBSA electronically within 48 hours after the vessel leaves the last foreign port before its estimated arrival at a port of arrival in Canada. Cargo information provided by the carrier for cargo expected to be transported to Canada before the goods are loaded onto the vessel will be compared to bay plan data provided after the containers are loaded aboard the vessel.\n60. For more information on Marine Bay Plan, refer to Chapter 6: Advance Commercial Information (ACI) Bay Plan (ECCRD).\nNotification and Error Messages\n61. All pre-load/pre-arrival data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission.\n62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting pre-load/pre-arrival transmissions by electronic means:\n- (a) Positive Responses;\n- (b) Error Responses.\n63. Positive responses are issued in the form of “Acknowledgements”. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n64. Error responses are issued in the form of “Reject notices”. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system.\n65. For a complete description of all notifications, error messages and codes and their application, as well as Request for Information (RFI) notices, refer to the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nManifest Forward\n66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a secondary notify party, enabling the carrier to view house bill data.\n67. For more information on Manifest Forward, refer to Chapter 11: Advance Commercial Information (ACI) eManifest Notices (ECCRD).\nRisk Assessment Notices\n68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the loading/unloading of the cargo.\n69. Similar to reject notices (or error codes), risk assessment notices (such as ‘Do not load’ notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or instructions.\n70. The CBSA systems will send “Do not load”, “Hold”, “Do not unload” and/or “Cancellation” coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN, SRN and/or container numbers, where applicable.\n71. In cases where the cargo is loaded off-shore (non-U.S.), the CBSA has up until the EDTL to review the submitted primary cargo data and applicable house bill or supplementary cargo transmission(s). If the carrier does not receive a risk assessment notice (coded message), the cargo may be loaded at or after the EDTL.\n72. If a risk assessment notice is received prior to the EDTL, the goods may not be authorized to be loaded on the vessel. The carrier must retransmit the primary cargo data with the required information and may not load the cargo until they have received an electronic cancellation coded message from the CBSA indicating that the risk assessment notice has been removed.\n73. At any point while a vessel is traveling to Canada, a risk assessment notice (coded message) may be issued. This means that the cargo cannot be removed from the dock at the port of unloading until an electronic cancellation coded message indicating that the risk assessment notice has been removed by the CBSA.\n74. As long as the cargo transmission has not been released/acquitted, the information requested by the CBSA in the ‘Hold’ message must be sent electronically. The CBSA will not accept faxes from brokers, carriers, freight forwarders or their agents.\n75. If there is a “Hold” on a cargo that has been released/acquitted, the “Hold” supersedes the release/acquittal and the cargo cannot be removed from the dock until the “Hold” is removed by the CBSA. Because the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a form BSF673, House Bill, Cargo and Conveyance Manual Correction Request Form – Post Arrival – All Modes including the changes will be accepted and must be presented in duplicate at the local CBSA commercial office.\n76. A “Hold” message may be issued subsequent to the lading of the cargo on the vessel in the foreign port where:\n- (a) the CBSA requires information pertaining to the cargo such as delivery address or notify party. In this case, the carrier re-transmits the required data to the CBSA using the EDI change function.\n- (b) the CBSA may require an examination of the cargo upon arrival.\n- (c) In cases (a) and (b), the cargo may be unloaded from the vessel in Canada but is not authorized to move until permission is granted by the CBSA in the form of a “Hold Cancellation” message.\n77. If the importer/broker has already sent in a release/acquittal of the cargo which switches the status of the cargo to “Acquitted” when the vessel arrives and the CACM is transmitted, the cargo will not be released for delivery if there is still a “Hold” on the cargo in the system. Once the issue for which the ‘Hold’ was applied is resolved and the “Hold” is cancelled in the CBSA system, then the cargo will be released and can be removed from the dock.\n78. Carriers may unload their cargo before the EDTA, once the vessel clearance has been provided by the CBSA. The cargo must remain on the dock until the EDTA, for possible examination, as a ‘Hold’ message may still be issued up until the EDTA or for as long as the goods remain within the terminal’s control.\n79. It is the carrier’s responsibility to check their system for coded messages.\n80. Calls relating to “Hold”, “Do Not Load”, “Do Not Unload” notices should be made to the National Targeting Centre (NTC) at:\nTelephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers: 1-613-941-0004 (24 hours a day, 7 days a week) Email: nrac-aci@cbsa-asfc.gc.ca (marine only)\n81. For a complete description of all notifications, error messages and codes and their application, as well as risk assessment notices, refer to the “Client resources” tab of the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nCorrections to Cargo and/or Conveyance Data\n82. Changes to cargo and/or conveyance data shall be made as soon as they are known. Add/Change/Delete (Cancel) 83. An “Add” is used for the first submission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations . 84. A “Change” involves the pre-load/pre-arrival re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately. 85. However, if a CCN, SRN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance, or supplementary report, and then transmit an “Add” for the new report with the new CCN, SRN or CRN. A change request will not be accepted in these cases. 86. A “Delete” (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the “key” data (i.e. CCN or CRN and whether the record is a cargo or conveyance) must be identical. 87. Deletions may be made at any time up until the data is electronically arrived at the port of report. Note: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days. 88. Prior to loading, electronic changes will restart the 24 hour clock. A new EDTL must be transmitted to reflect the new time of loading. The CBSA will then have 24 hours to review the new information. 89. If additional information is required by the CBSA for risk assessment purposes while a container is on a “Do not load” or on a “Hold” status, the carrier and/or freight forwarder will be required to make changes. If a change/amendment is submitted in response to a “Do not load” notice, loading can proceed once a cancellation notice is received. 90. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If a vessel is no longer coming to Canada, the electronic conveyance transmission must be deleted. ACI Exemptions 91. This section will cover circumstances in which pre-load/pre-arrival cargo and/or conveyance data is not required under Section 12.1 of the Customs Act . 92. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in Appendix A of this memorandum. A complete list of the information that a carrier must include in the conveyance and cargo transmission(s) are found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). 93. Clients voluntarily transmitting conveyance data for empty vessels must transmit the conveyance report in the same timeframe as if goods may be reported on the vessel. Note: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in paragraph 8 in this memorandum. This will include information that may be transmitted, should clients choose to do so, for commercial goods and conveyances that otherwise fall under exemptions/exceptions. Exemptions from Cargo and Conveyance Data Sets 94. The following are exemptions from cargo and conveyance data sets: (a) CSA Shipments (full load) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations ; (b) Canadian and foreign military cargo when on a military leased or owned vessel; (c) Canadian and foreign government cargo when on a government leased or owned vessel; (d) Fish reported on a fishing vessel including the conveyance report for the fishing vessel; (e) Ferries, when not transporting commercial goods for which the ferry conveyance operator has a contract of carriage. Commercial goods for which a highway carrier has the contract of carriage and are being transported by a highway carrier on board a ferry are subject to highway pre-arrival requirements (see Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements ); (f) Foreign scientific, exploratory or research vessels; for policy and procedures regarding foreign scientific or exploratory expeditions visit Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada . (g) Ancillary equipment – all vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo; (h) Mail (Canada Post, United States mail, international) – Full load only; (i) Hand-carried commercial goods; (j) In-ballast/empty vessels; (k) Dunnage – Packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling. Exemptions from Cargo Data – Only Conveyance Data Required 95. The following is exempted from the cargo data - only conveyance data is required. (a) Mail (Canada Post, United States Mail, Diplomatic Mail, International) – as part of a mixed load. 96. All of the above exemptions, with the exception of fish reported on a fishing vessel, must be reported at the arrival of the vessel to the local CBSA office, by presentation of a completed form A6, General Declaration and form A6A, Freight/Cargo Manifest . 97. Vessels arriving in-ballast (empty) for which ACI and a CACM has not been transmitted, must report upon arrival of the vessel, to the local CBSA office, by presentation of a completed form A6, General Declaration . 98. Carriers coming to Canada in-ballast have the option of transmitting their ACI electronically to the CBSA. If a carrier chooses this option, they must also report electronically by sending a CACM. To take advantage of the electronic process, a carrier must have a valid carrier code. In this scenario, the carrier must also use their own carrier code at time of export. 99. At this time, vessels coming to Canada in-ballast that do not have a CBSA issued carrier code, are allowed to use a 9ITN generic carrier code when reporting. In-ballast carriers who do have their own carrier code must use their own code at time of report. The 9ITN cannot be used. 100. If an exporting carrier does not have their own carrier code and reported into Canada using a 9ITN, they are to use the 9ITN at time of export. If an exporting carrier does have their own carrier code, they must use their own carrier code at time of export. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) and the local CBSA commercial office to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 101. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA commercial office by presentation of a completed form A6A, Freight/Cargo Manifest . 102. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward form A6A, Freight/Cargo Manifest , and must include a list of all the marks and numbers of cargo containers on board. 103. When one bill of lading covers more than one container load, the number of pieces in each container and the total number of pieces in all containers must be shown on the bill of lading. 104. Under local arrangements, non-duplicating numbers assigned by agents or dock operators may be accepted as the CBSA inward report numbers. When a carrier maintains a computerized cargo system and its reports are numbered within the system, the numbers assigned by the carrier will be accepted as the CBSA inward report numbers. In all other cases, the CBSA will assign the inward report number from a local series beginning at number one (1) on April 1st each year. 105. The CCN for any shipment will consist of the carrier code, inward report number, a hyphen and the bill of lading number, e.g., 9386 1234-L12. For bulk cargo not carried under bills of lading, the complete cargo CCN will consist of the carrier code followed by the inward report number, e.g., 9386 1234. 106. When an ACI exempt shipment is moving overland (in bond under the marine carrier’s CCN), the marine carrier’s BOL (Bill of Lading) must clearly indicate: “This cargo is in bond and carried under form A6A, Freight/Cargo Manifest .”. This will advise the onward carrier that although the cargo is being carried as a domestic movement in their system, the freight must be delivered to the sufferance warehouse at destination and held until the CBSA authorizes its release. 107. All tracing of outstanding cargo control shipments will be directed by the CBSA to the carrier responsible for the overland movement. Unique Shipment Processes 108. The following marine specific processes are not exempt from pre-load/pre-arrival data; however the reporting and/or pre-load/pre-arrival requirements differ in some manner. ACI Transmission and Reporting Requirements for Multiple Canadian Ports of Call 109. Electronic conveyance and cargo transmissions must be transmitted to the FPOA as per the specified timeframes in Appendix A of this memorandum. 110. The conveyance data includes the requirement that all Canadian ports of call must be transmitted. Individual cargo transmissions will reflect the specific Canadian port of destination for that cargo. 111. Foreign or United States registered vessels must provide form A6, General Declaration inward and outward report at each subsequent port of call after the FPOA. The CRN submitted on the paper form A6, General Declaration must match the reference number transmitted on the electronic conveyance report. Example: A foreign vessel calls into the port of Montréal where it discharges cargo, proceeds to Hamilton to discharge cargo, and continues on to Sault Ste. Marie where more cargo is discharged. The marine carrier transmits ACI conveyance report to the FPOA, Montréal. On departure from Montréal, the marine carrier will present a paper form A6, General Declaration outward conveyance report. A paper form A6, General Declaration inward conveyance report will be presented upon arrival in Hamilton. Then, on departure from Hamilton, a paper form A6, General Declaration outward conveyance report will be presented. The same paper process will be repeated at the Port of Sault Ste. Marie, i.e. a paper form A6, General Declaration inward report and a paper form A6, General Declaration outward conveyance report upon departure. 112. There are no requirements for a Canadian vessel to submit form A6, General Declaration at subsequent ports of call. A6 Reporting Requirements for Vessel at Anchor 113. A vessel required to wait at an anchoring point due to port congestion or boarding of surveyors/testers, may do so without providing an A6 General Declaration inward/outward to the CBSA for a period of no longer than forty-five (45) days as long as the vessel is not docking, berthing or conducting any commercial activities at a CBSA port, and that no crew is disembarking while at anchor. In-transit Shipments 114. When cargo arriving in Canada by vessel is unloaded from the conveyance and moves in-transit through Canada and the marine carrier’s contract of carriage ends in a country other than Canada, the in-transit movement type code “23” must be provided. In addition, consignee information must be provided in the consignee name and address fields. 115. When the carrier’s contract of carriage ends in Canada and they are aware that the shipment is in-transit, the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code “23”. However, if the carriers’ system will not accept the code, the words “in-transit” should be provided in the remarks field, along with movement type code 24 (cargo import). 116. The CBSA acknowledges carriers are not always aware that the shipment is in-transit. If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard. Freight Remaining on Board (FROB) Cargo 117. For all goods that are FROB in Canada while in-transit to a third country (including the United States) and never intended to be imported into Canada, the responsible carrier must comply with the requirement to provide cargo and conveyance information within the timeframes specified in Appendix A of this memorandum. The FROB movement type code 26 must be provided. 118. For more information on transmission requirements for FROB cargo, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Canadian Goods Returned 119. The return of goods to Canada after they are taken out of Canada is an importation of those goods. Carriers must electronically transmit pre-load/pre-arrival cargo data to the CBSA within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data satisfies the requirement set out in section 12.1 of the Customs Act . 120. To satisfy the requirements under section 12(1) of the Customs Act . The carrier must also transmit the CACM upon arrival. Consortium and Co-load Agreements 121. For information on the responsibility to provide pre-arrival/pre-load ACI by cargo carriers and Conveyance Operating Carriers (COC) in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to the Carrier Requirements section of Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Emergency Stops 122. Emergency stops are defined as stops for medical, weather, mechanical difficulties or security threats. 123. When pre-load/pre-arrival data has been transmitted and these stops exceed 8 hours, carriers will be required to advise the National Targeting Centre (NTC) by telephone with the updated information. Cargo data must be updated electronically as soon as known to reflect the new FPOA and its EDTA. NTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (Overseas callers, 24 hours a day, 7 days a week). 124. If the emergency stop is less than eight hours, no update to the conveyance transmission is required. Non-emergency Repairs 125. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo. Pre-arrival Diversions/Split Shipments 126. The following procedures are applicable if the carrier is informed, while on route to Canada, that some but not all of the containers on a cargo report are being diverted to another location or will be split from the original CCN, upon arrival in Canada: (a) A change to the original cargo transmission must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements; and (b) A new cargo report must be submitted with a new CCN to identify the containers that have been removed from the original CCN. A notation must be made in the “Special Instructions” field showing the original CCN and indicating that the shipment is either a diversion or split shipment. Unscheduled Diversions 127. For vessels carrying cargo that must arrive at an unscheduled Canadian port due to unforeseen circumstances and are ACI-capable, pre-load/pre-arrival information must be submitted to the CBSA prior to vessels arrival in Canada, at which point the CBSA will conduct appropriate risk assessment. 128. Timeframes for an ACI transmission will be relaxed in the event the vessel is already at sea at the time of the diversion. 129. Carriers are required to include the reason for the diversion in the “Special Instructions” field of the ACI cargo data transmissions. 130. For vessels being operated by carriers who do not have the ability to communicate with the CBSA via EDI, whether due to closure of the carrier’s office/system or lack of a CBSA carrier code, the appropriate documentation [carrier, vessel (PAN and form A6, General Declaration ), crew, cargo (form A6A, Freight/Cargo Manifest ), and container information (ship’s manifest)], is to be scanned and sent via email to the NTC, with a “CC” to the nearest CBSA marine port at which the cargo and conveyance will arrive. The carrier is also required to advise the TCCU support line of the outage. Refer to Appendix C of this memorandum for a list of email addresses. Once the office has been re-opened, the carrier will be required to transmit full ACI cargo reports; keying of conveyance reports would not be required. In the “Special Instructions” field on the cargo report, the carrier is required to note that documentation was presented at time of arrival. 131. If the carrier’s office in one location is closed due to the unforeseen circumstances, but their other office is open, ACI will be transmitted but will be outside of the required timeframes. Timelines (pre-load/due date) will be relaxed and risk assessment will be prioritized. Carriers will be instructed to include the reason for the unforeseen diversion in the “Special Instructions” field of their transmission. 132. No persons or cargo are to be offloaded from the vessel prior to the CBSA risk assessment having been conducted. The CBSA will have one hour to perform risk assessment once they have sent confirmation of receipt of a ship’s manifest submission. Offloading is not to occur until the one hour has elapsed from the CBSA confirmation of receipt of a ship’s manifest submission. If further customs processing is required of the vessel, cargo, or crew the carrier will be notified within that one hour time period. 133. In cases where a carrier had originally transmitted the movement type on the ACI cargo report as FROB but now wants to move the goods in-transit via another mode for furtherance to the intended destination, the carrier is required to transmit a change. However, if the carrier’s system is down due to the unexpected or unforeseen diversions, the carrier is to contact the NTC to do the change. 134. In cases where the ACI cargo report was transmitted and the carrier wishes to off-load the cargo to remain on the dock until it can be exported by another vessel, the carrier is required to contact the NTC for permission to off-load the cargo. Overages/Shortages 135. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where pre-load/pre-arrival data was transmitted and the quantity of goods initially reported upon arrival at FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-load/pre-arrival and upon arrival. If no data was transmitted pre-load/pre-arrival and no report occurred, and the goods are discovered post arrival, this constitutes non-report, not an overage, and may be subject to penalty action. Tugs and Barges 136. Pre-load/pre-arrival data requirements pertaining to tugs and barges are to be transmitted within the timeframes outlined in Appendix A of this memorandum. 137. Tugs and barges are both considered conveyances and pre-load/pre-arrival ACI must be submitted for each tug and/or barge. 138. The same voyage/trip number must be transmitted in the applicable fields on all transmissions associated with all tugs, barges and cargo that are involved in the following scenarios. 139. An in ballast (empty) tug, or, a tug pulling one or more barges without cargo: If there is no cargo on any of the barges being pulled by the tug, there is no ACI requirement for pre-load/pre-arrival cargo and conveyance. The reporting would be done on a form A6, General Declaration . In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice should also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 140. A tug pulling one or more barges with cargo: Cargo data must be transmitted for the cargo on each barge, referencing the corresponding CRN. Conveyance data would be transmitted electronically for the tug. Conveyance data would also be transmitted for each barge. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of crew is to be transmitted on the tug conveyance report. A zero is to be transmitted in the number of crew field for the conveyance transmission for each barge. 141. A tug pulling a mix of barges with cargo, and barges without cargo: Cargo transmissions must be transmitted electronically for the cargo on each barge, referencing the corresponding CRN. No cargo transmissions are required for the empty barge(s). A conveyance transmission is to be transmitted electronically for all of the barges and for the tug. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of the crew must be indicated on the tug conveyance report. A zero is to be transmitted in the number crew field for the conveyance transmission for each barge, unless there are crew onboard the barge, then number of crew onboard each barge must be transmitted on the tug conveyance report. 142. Self-propelled barges: an electronic cargo report must be transmitted for the cargo on each barge, referencing the corresponding CRN. A conveyance transmission must be transmitted electronically for each barge. If there is more than one barge the same voyage/trip number must be shown on all of the cargo and conveyance transmissions. If there is more than one barge for this scenario, the number of crew must only be transmitted on one of the barge conveyance transmissions; a zero will be submitted in that field on the other conveyance transmission(s). 143. A tug carrying cargo and towing empty barges: cargo transmissions must be submitted for the cargo, referencing the CRN of the tug. A conveyance transmission must be transmitted electronically to represent the tug. 144. An in ballast (empty) tug that is not pulling barges: There is no requirement for electronic pre-load/pre-arrival cargo and conveyance transmission. A form A6, General Declaration must be completed and submitted to the CBSA upon arrival. In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . Foreign Military Vessels Carrying Solely Military Cargo on Board 145. Foreign military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 146. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . 147. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00. Foreign Government Vessels 148. All non-military foreign government vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6, General Declaration and A6A, Freight/Cargo Manifest upon the arrival of the vessel to the local CBSA office. Canadian Military Vessels Carrying Solely Military Cargo on Board 149. Canadian military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 150. Canadian military vessels that are proceeding outside Canada and military service ships that are required to report under section 95 of the Customs Act (outward report) and that are proceeding outside Canada are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . The term “proceed outside Canada” means to advance beyond: (a) the land mass of Canada; (b) the internal waters; or (c) the territorial sea of Canada. 151. The master of a Canadian warship or service ship must advise the local CBSA office on the 31st day the vessel has been in a Canadian port that the vessel will be remaining in port. An inventory is then to be completed by the CBSA of all ships’ stores aboard the vessel. Following the completion of the inventory, the sale on board of these goods will no longer be permitted, the designation of these materials as “Ships Stores” as per the Schedule to the Ships’ Stores Regulations will be lost, thus allowing the purchase of similar goods in the local economy by crew members. 152. Declarations as returning residents are required from members of the crew upon their arrival from foreign ports or high seas maneuvers of a duration of more than 48 hours. Crew members are entitled to the personal exemptions provided under 98.04 of the Customs Tariff . Canadian Government Vessels 153. Canadian government vessels are defined as those vessels owned, leased, or operated by the federal or provincial governments of Canada. Canadian Coast Guard vessels, as well as Fisheries and Oceans Canada and Hydrographic Services vessels, are included in this category. Military vessels are not included in this group. 154. Masters of these vessels, must present a completed form A6, General Declaration in the following circumstances: (a) when arriving from a foreign port; (b) when departing from a foreign port; or (c) when taking aboard in bond stores. 155. Government vessels must meet safety inspection and certificate of competency requirements under the Canada Shipping Act . 156. Canadian Coast Guard ships that are proceeding on a voyage to the Arctic are entitled to ships’ stores as per the Schedule of the Ships’ Stores Regulations . Canadian-registered vessels that are operated by the Government of Canada to obtain scientific data on the high seas, including weather, research, and fisheries patrol ships, are also entitled to ships’ stores. 157. Personal declarations are required from crew when returning from a foreign port. Crew members are entitled to personal exemptions under heading 98.04.of the Customs Tariff . Fishing Vessels 158. The CBSA cooperates with the Department of Fisheries and Oceans Canada in the administration of programs under the Coastal Fisheries Protection Act . Under these programs, fishing vessels from prescribed participating states, referred to as “licensed foreign fishing vessels” are permitted entry into Canadian fishing waters to acquire Canadian fish and fish products. The CBSA’s role under these programs is to facilitate the inward and outward movements of licensed foreign fishing vessels while satisfying all requirements of the Customs Act and the legislation of Other Governmental Departments (OGDs). 159. Licensed foreign fishing vessels must report inward at the nearest CBSA office, as per inward report instructions, prior to commencing their fishing operation under license with Fisheries and Oceans Canada. A vessel operating outside the territorial sea, and proceeding outside Canada is entitled to ships stores as a fishing ship reported and proceeding outside Canada. For additional information, refer to Ships’ Stores Regulations . Licensed foreign fishing vessels operating within the territorial sea are not entitled to ships stores. 160. Licensed foreign fishing vessels operating without bonded stores will be granted a seasonal clearance after initial inward report. This clearance will be valid for the duration of the season and will relieve vessels from the requirement to enter only at ports having CBSA services. 161. Licensed foreign fishing vessels operating with bonded stores will have their stores sealed while in port or when operating within the territorial sea. Crew members will be permitted the alcohol and tobacco allowances permitted to all visitors, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyance by Non-residents . Licensed foreign fishing vessels leaving Canada with bonded stores must enter a port having CBSA service upon their return. 162. Licensed foreign fishing vessels landing fish and fish products in Canada must file a form A6A, Freight/Cargo Manifest with the CBSA. 163. The CBSA must be advised whenever a change in the crew on board licensed foreign fishing vessels occurs. The master of the vessel is responsible for ensuring that the CBSA receives a report of all crew members offloaded for medical treatment or crew rest. 164. Licensed Fisheries program vessels without a seasonal clearance must file an outward report to the CBSA on form A6, General Declaration , on each occasion the vessel leaves the territorial sea. For more information on outward reports and cargo export, refer to Memorandum D3-1-8, Cargo – Export Movements . 165. Licensed Fisheries program vessels are not considered to be in the coasting trade unless they engage in the practice of moving goods between two points in Canada. In that case, procedures outlined in Memorandum D3-5-7, Temporary Importation of Vessels , must be followed. The movement of fish or fish products from a Fisheries program vessel to another within the territorial sea is not considered to be coasting when the receiving vessel is moving the cargo outside of Canada for export. 166. The Department of Fisheries and Oceans Canada has identified several transshipment points within the territorial sea where Fisheries program vessels can meet, with the prior approval of the nearest CBSA office, for transfer of crew, supplies, or fish and fish products. The transfer of fuel between fisheries program vessels within the territorial sea is prohibited due to environmental concerns. 167. Spare parts and fuel to be consumed in Canada are subject to the provisions of the Customs Tariff and the Excise Tax Act . 168. Licensed Fisheries program vessels entering Canada from a foreign port for the purpose of going to a transshipment point must satisfy requirements outlined in paragraph 165. Ferries 169. Ferries operating internationally must file with the CBSA one inward and one outward report on form A6, General Declaration , at the close of each day’s operations. For more information on outward report, refer to Memorandum D3-1-8, Cargo – Export Movements . Each report must specify the number of trips made during the day and the total number of passengers carried. An itemized record of tourist automobiles, trucks, etc., is not required but the total number of vehicles in each class must be shown for each trip. 170. Passenger ferries without commercial goods are exempt from ACI. 171. Ferries are required to transmit pre-arrival cargo and conveyance information as well as a CACM when transporting commercial and personal goods for which the ferry conveyance operator has a contract of carriage. 172. Commercial cargo placed onboard a ferry, where the ferry operator maintains the contract of carriage to move those goods, is subject to Marine ACI reporting requirements and timeframes. 173. Highway ACI reporting requirements and timeframes apply if a commercial highway conveyance is placed onboard a ferry and the highway carrier maintains the contract of carriage. Refer to the Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements for additional information. 174. Passengers and their goods embarking onto or disembarking from a ferry are subject to normal reporting requirements. For more information on the normal reporting requirements, refer to D2 Memoranda series, International Travel . 175. Railway car ferries operating internationally may report inward on form A1 in lieu of the form A6 – General Declaration when the goods carried in each car are reported on separate cargo control documents. For more information on Rail reporting, refer to Memoranda D3-6-6, Rail Pre-arrival and Reporting Requirements . Yachts (Pleasure Craft) 176. Yachts are determined to be commercial or non-commercial (private), depending on the purpose of the vessel’s entry to Canada. 177. A yacht is determined to be a commercial vessel if any of the passengers have paid for passage or if the vessel is: (a) transporting commercial goods, (b) transporting goods for hire, (c) conducting promotional business in Canada, and (d) coming to Canada to pick up passengers who have paid for passage or to pick up cargo. 178. Commercial vessels are not permitted to report to the CBSA through the Telephone Reporting Centre (TRC). These vessels must report to the CBSA according to the procedures contained in this Memorandum, which includes direct report to a Port of Entry on a form A6, General Declaration , provision of the crew list, ships stores and all other documentation required under the Customs Act and the Immigration and Refugee Protection Act . 179. The yacht is determined to be non-commercial (private), if the purpose of the trip is for pleasure or leisure only. Yachts owned by private citizens or corporations are considered non-commercial if: (a) no person on board has paid for passage; (b) the vessel is not transporting commercial goods or goods for remuneration; and, (c) the corporation is not conducting promotional activities on board the vessel while in Canada. 180. The reporting requirements for these non-commercial (private) yachts depend on the number of passengers on board including the crew. Yachts that are carrying 29 persons or fewer, including the crew, are permitted to report to the CBSA through the TRC, refer to Memorandum D2-5-12, Telephone Reporting for General Aviation and Private Boats . Yachts that are carrying more than 29 persons, including the crew, must report to the CBSA directly at the Port of Entry. Other Unique Shipping Processes 181. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows: Transmitting Accurate Data; Goods Found Astray (Misrouted Goods); Non-resident Importer; Transporting “to order” Shipments; Moving Company and Personal Effects; Entered to Arrive and Value Included Shipments; Ship's Stores; Duty Free Shops (Goods Imported by Duty Free Shops); Carnet and other temporary imports; Unscheduled Emergency Diversion – Goods moving within Canada. Tariff Treatment of Vessels in International Service 182. For the purposes of this memorandum, a Canadian vessel is defined as a vessel engaged in international commercial transportation which is registered in Canada, and (a) was built in Canada; or (b) all duties have been paid; or (c) has been deemed to be duty paid under the terms of some other Act. Note: Any vessel that is not a “Canadian vessel” as defined above is deemed to be a foreign vessel for CBSA purposes and, if in international service, should be classified under tariff item No. 9801.10.10. 183. Canadian vessels engaged in international commercial service are not admissible under tariff item No. 9801.10.10. Rather they are to be classified under either tariff item No. 9813.00.00 or No. 9814.00.00, if applicable. Where Canadian vessels arriving in Canada do not qualify for importation under either of these tariff items, they shall be classified under the appropriate tariff item in Chapter 89 of the Customs Tariff . 184. Where Canadian vessels are returning to Canadian waters and repairs and modifications were done during the course of the vessel’s operations abroad, customs duties may be reduced or removed as provided under the Vessel Duties Reduction or Removal Regulations . All such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the vessel’s first return to Canada, even if the vessel is continuing in international service. 185. A foreign vessel must either be formally accounted at the CBSA or exported from Canada within 30 days of importation. 186. Foreign vessels operating in international commercial service that are unable to depart from Canada due to ice conditions will not be considered as imported. They should be documented in an appropriate manner and allowed to leave at the earliest opportunity. 187. Any vessel classified under tariff item No. 9801.10.00 and subsequently diverted to a dutiable use in Canada, is considered as having been diverted from the use originally intended and the importer will be held liable for payment of full duty under the appropriate tariff item in Chapter 89 of the Customs Tariff . Vessel’s Clearance Requirements – General 188. All vessels engaged in international commercial service arriving in Canada must present without delay to the nearest CBSA office specifically designated for the clearance of vessels, type of cargo, and method of carriage (i.e. containers, bulk, break-bulk), with the required equipment and services available to process the conveyance, container, and cargo. For a list of marine commercial offices and the types of vessels and cargo that may be reported at each, refer to CBSA external website . The complete inward report package includes: form E1, Ships Stores Declaration ; Crew List (FAL form 5) and Passenger List (FAL form 6) , if applicable; the form BSF552, Crew's Effects Declaration . The package must be presented to the local CBSA office, and must be stamped by the CBSA and sent back to the originator, prior to any persons being allowed to disembark or embark the vessel, or any cargo being discharged. Note: Containerized cargo in-transit through, or originating from the United States are exempt from radiation screening requirements. 189. For vessels exempted from ACI, the completed form A6, General Declaration must be submitted to the CBSA. 190. All copies of the form A6, General Declaration will be date-stamped and signed by the CBSA. The presence of the CBSA signature and date-stamp signifies acceptance of the inward report and is not to be considered a validation of all information of the form. A copy must be kept by the carrier as a proof of report. 191. Cargo may only be discharged with the CBSA permission as signified by the presence of the CBSA signature and date-stamp on the form A6, General Declaration . 192. After the form A6, General Declaration is numbered (when required), date-stamped and signed by the CBSA, copies will be distributed as follows: (a) one copy with attachments retained by the CBSA; (b) one copy with attachments to Statistics Canada; and, (c) one copy faxed back to the vessel or to the agent for presentation to the harbour master. 193. To ensure a smoother vessel clearance in international commercial service, in addition to the requirements listed in paragraphs 188 to 192, carriers may provide a completed form BSF732, National Targeting Centre - Pre-arrival Notice to the NTC via email, either by the ship’s agent or master. Providing this information does not constitute vessel clearance. 194. It is the master’s responsibility to ensure that no goods are discharged from the vessel, that no one other than a Canadian Private Sector Domestic Employee, medical officer of health, or an officer acting in an official capacity is allowed to board the vessel, and that no one is allowed to leave the vessel, until such time as CBSA requirements have been completed. 195. With the prior consent of the CBSA, officers from OGDs, supercargoes, or ships agents may accompany the CBSA on board to complete official or company business, provided there is no interference with CBSA procedures which are to take precedence over any other transactions. 196. If a vessel that arrives from a foreign port requires anchoring in the harbour or stream, due to exceptional circumstances, the CBSA may proceed aboard to accept the ships stores list, crew declaration, and seal ships stores only if all health and safety requirements are met, and local management deems that it is safe to do so. Masters or agents are to be advised that the boarding of the vessel for this purpose is simply a preliminary function carried out to enable the vessel to proceed with local port routine without undue delay, and is not to be considered a substitute for formal reporting or CBSA clearance procedures. When practicable, the formal inward report may be taken at this time; should the vessel arrive after hours, the ship’s master or agent may present the inward report the following day. 197. Vessels moving through locks in a canal system will not be boarded upon or disembarked from by the CBSA unless fully stopped, anchored and secured to the canal wall. Under no circumstances will an officer board such a vessel other than by way of a properly secured gangplank. Similarly, vessels in stream will not be boarded upon or disembarked from unless stopped and anchored. 198. Use of water taxis for channel clearances is at the vessel operator’s expense. The CBSA will only pay for such taxis where the vessel is being boarded exclusively for official CBSA purposes. 199. All carriers must report any illnesses/health issues related to communicable disease on board to the Public Health Agency of Canada (PHAC) quarantine officer for assessment as soon as possible prior to arrival at a Canadian port. In addition to providing this information to the CBSA National Targeting Centre, carriers will notify PHAC by emailing phac.cns-snc.aspc@canada.ca . Should a carrier need to reach a quarantine officer urgently, they may call 1-833-615-2384. PHAC should be notified only if there are concerns with respect to a communicable disease illness. For more information, refer to the Quarantine Act . 200. In the event that the CBSA is advised of a death or serious injury on board a vessel arriving in Canada, the CBSA will promptly advise the appropriate police and health authorities, will authorize their embarkation on board the vessel at the earliest possible moment and will endeavour to assist them in carrying out an investigation of the incident and assist them in removing any injured or deceased persons. However, the CBSA will remain responsible for maintaining control over the situation and ensuring that the CBSA requirements are completed even if delayed. 201. On occasion, the CBSA will board the vessel to ensure that it is in compliance with the registration, safety compliance, and crew certification provisions of the Canada Shipping Act . This will include verifying that the following documents are present and valid: (a) Certificate of Registry; (b) Passenger Ship Safety Certificate; (c) Cargo Ship Safety Certificate (500 tons or more); (d) Cargo Ship Safety Equipment Certificate; (e) Cargo Ship Safety Radiotelegraphy Certificate or Cargo Ship Safety Radiotelephony Certificate (under 1600 tons); (f) Ship Sanitation Certificate; (g) Load Line Certificate; (h) Officers’ Certificates of Competency; and/or, (i) Certificate of Insurance or other financial security. 202. Where it is determined that a certificate is not present, is invalid, or is likely to expire prior to the anticipated departure date, the captain will be informed of this fact as well as the nearest ships safety office. Appropriate operational steps will be taken to ensure that the vessel is not granted an outward clearance until such time as a valid certificate is presented. 203. In instances where animals on board the vessel will be going ashore, they must first be reported to the CBSA. The CBSA will in turn notify the Canadian Food Inspection Agency (CFIA), National Animal Health Program. Permission to disembark the animals will be granted only once authorization to do so is received from CFIA and once all necessary animal health permits are presented and validated. Seaway Traffic 204. Under normal circumstances, vessels destined for ports west of Montréal, will not be boarded and sealed at Montréal unless goods or persons are to be taken on board or discharged in Montréal, or the vessel is in port for more than 48 hours. 205. For vessels reporting ACI, Montréal will be considered as the FPOA and the electronic conveyance reports must be transmitted to this port, unless the vessel stopped somewhere else in Canada first. 206. For vessels exempt from ACI, Montréal will be considered as the FPOA and the completed form A6, General Declaration must be submitted to the CBSA. 207. Immigration forms will be submitted to the FPOA and passengers will be examined at that point. 208. CFIA, National animal health program requirements will be observed at Montréal. 209. Passenger baggage will be examined at the FPOA. 210. The CBSA, reserves the right to have any vessel at anchor boarded and undergo complete customs formalities, including searching crew effects and the vessel, crew interrogations and documentation examination as deemed relevant to the presiding officer in accordance with the Customs Act and Regulations. Vessels Arriving at Non-CBSA Ports 211. A carrier engaged in international commercial transportation with cargo for discharge at a place where a CBSA office is not located, must first transmit ACI reports to a CBSA office and then report inward, in accordance with the provisions of the Customs Act and Reporting of Imported Goods Regulations . Accounting documents must be presented at the nearest CBSA office for the goods on board, and at the discretion of the chief of operations of the local CBSA office, the CBSA will be in attendance to observe the discharge of the cargo. 212. The CBSA may grant permission for vessels to discharge or load cargo at non-CBSA ports subject to the provisions of the Special Services Regulations (refer to Memorandum D1-2-1, Special Services ). 213. If the vessel has additional cargo for delivery at another CBSA seaport, accounting documents for this additional cargo must be presented at the CBSA office where the goods are to be unloaded. 214. Where a vessel in-ballast (empty) properly reports inward at a CBSA office on route to the non-CBSA port, the attendance of the CBSA will not be required at the non-CBSA port to affect clearance of the vessel. However, the CBSA may wish to be present to provide clearance at its discretion. 215. Where vessel clearance is to be issued by the next CBSA port of call or directly to a foreign point as the case may be, and where clearance is given at the CBSA port, such clearance will be shown on the documentation as via the non-CBSA port. Delivery Requirements and Transfers to Sufferance Warehouses 216. Cargo arriving by marine vessel under a marine cargo control document must be reported to a type AM or AW sufferance warehouse at the port of discharge. For more information on sufferance warehouses, refer to Memorandum D4-1-4, Customs Sufferance Warehouses . 217. Goods authorized to move, but unreleased may move on the original manifest from FPOA, to the stated destination primary warehouse that is licensed to receive marine shipments, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the manifest. 218. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse on the primary CCN as long as both are destined to the same CW sufferance warehouse. Refer to Memorandum D3-3-1, Freight Forwarders Pre-arrival and Reporting Requirements for required conditions. 219. Intact cargo arriving in highway or rail service for export in bond under a marine CCD may be delivered directly to the designated seaport. For more information, refer to Memorandum D3-1-8, Cargo – Export Movements . Coastwise Shipping 220. Vessels in international commercial service may drop off and pick up cargo at more than one location in Canada provided that all of the following conditions are met: (a) the vessel was cleared by the CBSA at the time of its initial arrival in Canada; (b) all crew disembarked or cargo unloaded originated outside of Canada; and (c) all crew embarked or cargo laden on board is destined to a point or points outside of Canada. 221. Vessels moving as outlined in the previous paragraph are termed to be moving “Coastwise” this term is separate and distinct from the term “coasting,” which refers to the transportation of goods or people between points in Canada. For more information on passenger processing in coastwise, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 222. Vessels moving coastwise, whether laden or in ballast, remain subject to CBSA control and must be reported to the CBSA at each point of arrival and departure. Where the stay in port will be of a short duration, a combined form A6, General Declaration inward/outward vessel report may be accepted. Normal cargo reporting procedures will apply. 223. Vessels moving coastwise may not offload international waste or non-compliant wood packaging materials including dunnage, pallets or crating without the permission of the CBSA. Permission to offload international waste or non-compliant wood packing materials will only be granted where CFIA-approved facilities exist for the safe disposal of these items. 224. The CBSA boarding coastwise vessels will verify the security of the bonded stores’ seals and replace them if necessary. (Coastwise vessels that have transited international waters are permitted to arrive with their seals broken.) The CBSA will also make any required amendments to the crew list, and grant an issue of bonded stores where appropriate. Safety certificates will also be verified prior to an outwards coastwise report being accepted. 225. While passengers and crew are at liberty to entertain invited guests on board a ship in port, the presence of such persons is to be reported by the carrier, in writing to the CBSA prior to embarkation. Visitors are to be advised that any goods removed from the ship may be subject to duties. Searches of such persons or their possessions may be carried out where there are reasonable and probable grounds to suspect that the person is in possession of undeclared goods. For more information on search of persons, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 226. The outwards report of vessels moving coastwise must be made to the CBSA in sufficient time to permit inspection formalities to be completed prior to departure. The CBSA will not be responsible for delays in departure due to late outwards report from the marine company or its agent, or for delays due to non-compliance with legislative requirements. For more information on outward reporting, refer to Memorandum D3-1-8, Cargo – Export Movements . 227. Permission to sail may be refused by the CBSA where it has been determined that the vessel is not in compliance with Canadian law, or that any fees, duties, or penalties due to the Crown have not been paid. Any costs incurred by such delays will be the responsibility of the vessel operator. Stevedoring Equipment (Ancillary Equipment) 228. All vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo. International Waste 229. International waste refers to ship’s refuse that contains, or is suspected to contain any food, plant and animal product or by-product and that originated as food that was taken on a vessel, or as a result of transportation of animals on a vessel. International waste regulations apply to waste originating in all countries, other than the continental Unites States. In addition, certain fruit, vegetables and other plant products from all countries, including the United States, are prohibited entry into Canada under the Plant Protection Act and Plant Protection Regulations , these products must also be disposed of as international waste. 230. All vessels will be considered to be carrying international waste upon their arrival in Canada and this waste may be subject to inspection by the CBSA. All international waste must be secured in containers whose top, sides and bottoms prevent the escape of solids and liquids, with a tightly fitting lid to reduce spills and prevent exposure to wildlife, vermin and birds. International waste may only be offloaded in Canada with the approval of the CBSA and where Canada Food Inspection Agency (CFIA)-approved routes and CFIA-approved disposal facilities exist. If no CFIA-approved facilities exist at the port, international waste must be safely contained and remain on board the vessel. 231. Any international waste offloaded from marine vessels must be controlled, transported and disposed of in accordance with the CFIA's International Waste Directive . Marine vessel owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met. For more information on CFIA requirements, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Wood Packaging Material 232. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack, etc. that is not bracing cargo on the ship's deck, is considered WPM. For more information on CFIA requirements and regulations on wood packaging, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Outward Report / Exports 233. For information on electronic outward reporting and exports, refer to Memorandum D3-1-8, Cargo – Export Movements and Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Coasting Trade License 234. For information on coasting licenses, refer to Memorandum D3-5-7, Temporary Importation of Vessels and Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters . Canada–European Union Comprehensive Economic and Trade Agreement (CETA) 235. For information on CETA, refer to Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin and Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) . Post Arrival Changes 236. Changes to cargo data (post arrival) must be made as soon as they are known. Electronic changes by carriers will be accepted prior to release or acquittal of the cargo document. Failure to Submit Pre-arrival / Pre-load Information 237. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no pre-load/pre-arrival information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Sanctions may be issued to the carrier for non-report for goods for which no pre-load/pre-arrival information was transmitted, and for which no report was made to the CBSA. Contingency Plan in the Event of System Failure 238. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Penalty Information 239. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is available on the CBSA external website . 240. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable. Additional Information 241. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Pre-arrival Timeframes The following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data: Conveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival Conveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival Cargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival Cargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival Note: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations . Appendix B Bulk Cargo 1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either: (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging. Break-bulk Cargo 2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles. Example: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles. 3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo. Sample List of Bulk Cargo Commodities and Commodity Types This list maybe changed and updated as deemed appropriate by the CBSA Coils of steel and other metals Rails of steel and other metals Wire rods of steel and other metals (may be coiled or flat) Ingots of metal (precious or otherwise) Round bars of steel or other metal Deformed bars/rebars (of metal) Plates (of metal) Billets (of metal) Slabs (of metal) Pipes (of metal) Beams (of metal) Tubes/Tubing (of metal) Angles, shapes and sections (of metal) Sheets (of metal) Expanded metal Flat bars (of metal) Strand wire (of metal) Sawn Timber/Lumber as a commodity (not as packaging material) Paperboard/Fiberboard/Plywood as a commodity (not as packaging material) Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material) Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce) Blooms (similar to \"billets\" of metal) Anodes/Cathodes, in sheets only (may be corrugated) Appendix C List of Contacts for Unscheduled Diversions National Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week) NTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca Technical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca Regions Contact Emails: Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca Appendix D Cargo Control Document Specifications (A6A, Freight/Cargo Manifest ) 1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA. 2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements. 3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form. 4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements. 5. Goods must be reported to the CBSA on one of the following forms: (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1); (b) an advice note aligned to sample (2); (c) form A6A, Freight/Cargo Manifest , as per sample (3). 6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence: 1. Station Copy 2. Station Copy 3. Station Copy 4. Long Room Copy 5. CBSA Delivery Authority Copy 7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority. 8. All the CBSA copies of the cargo control document are to be white in colour. 9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies: 1. Station Copy 2. Station Copy 3. Station Copy 4. To be delivered by consignee to CBSA Long Room Copy 5. To be delivered by consignee to CBSA Delivery Authority Copy 10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner: Note: The shipment described herein is now released to the warehouse operator. Border Services Officer 11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges. 12. Provision must be made for container number and vessel (shipped per) fields. 13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. 14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows: Field Identifier/Width/Depth Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard Copy Designator to document width 4/6 Standard 3/6 Minimum 15. The field sizes for the advice note format aligned to sample (2) are as follows: Field Identifier/Width/Depth Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard Field Identifier/Width/Depth Carrier code 8/10 Standard 4/6 Standard Cargo control number 22/10 Standard 4/6 Standard Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard Foreign point of lading 30/10 Standard 2/6 Standard Location of goods 30/10 Standard 2/6 Standard No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard Description and marks 33/10 Standard 9/6 Standard Weight 81/10 Standard 71/10 Minimum 4/6 Standard Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum References Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "Appendix A",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Pre-arrival Timeframes\nThe following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data:\nConveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival\nConveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival\nCargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival\nCargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival\nNote: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations .",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "Appendix B",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Bulk Cargo\n1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either:\n- (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or\n- (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging.\nBreak-bulk Cargo\n2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles.\nExample: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles.\n3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo.\nSample List of Bulk Cargo Commodities and Commodity Types\nThis list maybe changed and updated as deemed appropriate by the CBSA\n- Coils of steel and other metals\n- Rails of steel and other metals\n- Wire rods of steel and other metals (may be coiled or flat)\n- Ingots of metal (precious or otherwise)\n- Round bars of steel or other metal\n- Deformed bars/rebars (of metal)\n- Plates (of metal)\n- Billets (of metal)\n- Slabs (of metal)\n- Pipes (of metal)\n- Beams (of metal)\n- Tubes/Tubing (of metal)\n- Angles, shapes and sections (of metal)\n- Sheets (of metal)\n- Expanded metal\n- Flat bars (of metal)\n- Strand wire (of metal)\n- Sawn Timber/Lumber as a commodity (not as packaging material)\n- Paperboard/Fiberboard/Plywood as a commodity (not as packaging material)\n- Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material)\n- Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce)\n- Blooms (similar to \"billets\" of metal)\n- Anodes/Cathodes, in sheets only (may be corrugated)",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "Appendix C",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "List of Contacts for Unscheduled Diversions\nNational Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week)\nOverseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week)\nNTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca\nTechnical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca\nRegions Contact Emails:\n- Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca\n- St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca\n- Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca\n- Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca\n- Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca\n- Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "Appendix D",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Cargo Control Document Specifications (A6A, Freight/Cargo Manifest )\n1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA.\n2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements.\n3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form.\n4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements.\n5. Goods must be reported to the CBSA on one of the following forms:\n- (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1);\n- (b) an advice note aligned to sample (2);\n- (c) form A6A, Freight/Cargo Manifest , as per sample (3).\n6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence:\n- 1. Station Copy\n- 2. Station Copy\n- 3. Station Copy\n- 4. Long Room Copy\n- 5. CBSA Delivery Authority Copy\n7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority.\n8. All the CBSA copies of the cargo control document are to be white in colour.\n9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies:\n- 1. Station Copy\n- 2. Station Copy\n- 3. Station Copy\n- 4. To be delivered by consignee to CBSA Long Room Copy\n- 5. To be delivered by consignee to CBSA Delivery Authority Copy\n10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner:\nNote: The shipment described herein is now released to the warehouse operator.\nBorder Services Officer\n11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges.\n12. Provision must be made for container number and vessel (shipped per) fields.\n13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes.\n14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows:\nField Identifier/Width/Depth\n- Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard\n- Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum\n- Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard\n- Copy Designator to document width 4/6 Standard 3/6 Minimum\n15. The field sizes for the advice note format aligned to sample (2) are as follows:\nField Identifier/Width/Depth\n- Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum\n- Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum\n- Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard\n- Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard\nField Identifier/Width/Depth\n- Carrier code 8/10 Standard 4/6 Standard\n- Cargo control number 22/10 Standard 4/6 Standard\n- Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard\n- Foreign point of lading 30/10 Standard 2/6 Standard\n- Location of goods 30/10 Standard 2/6 Standard\n- No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard\n- Description and marks 33/10 Standard 9/6 Standard\n- Weight 81/10 Standard 71/10 Minimum 4/6 Standard\n- Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive",
+    "history": "",
+    "last_amended": "2023-07-12",
+    "current_to": "2023-07-12",
+    "citation": "Memorandum D3-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D3-5-7: Temporary Importation of \nVessels \n\nISSN 2369-2391 \nOttawa, March 12, 2025 \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Reduction or Removal of Duties \no Marine Carriers \no Coasting Trade \no Exceptions to Coasting Trade Act Provisions \no Application for a Coasting Trade Licence \no Canadian Transportation Agency Process \no Issuance of the Coasting Trade Licence \no Reporting Requirements \no Time Periods \no Accounting Procedures on the 1/120 Basis \no Canadian Waters \no Two-week Window Respecting the Length of Coasting Trade Licence \no Cruise Ships \no Intercoastal Vessels \no Temporary Storage \no Failure to Meet Conditions of a Temporary Admission Authority \no Repairs or Modifications \no Accounting Requirements for Repairs or Modifications \n References \n Contact us \n\n2 \n\nUpdates made to this D-memo \n1. This memorandum has been revised to update the contact information for the \nCanada Border Services Agency (CBSA) and Transport Canada. \n2. Definitions for “in-transit call” and “place” were added for the purposes of the \nmemorandum. \n3. Paragraphs 5 and 6 have been added indicating that if vessels are temporarily \nimported into Canada for alteration or further processing, customs duty relief \nmay be available through the CBSA’s Duty Deferral program. \n4. Information outlining marine bonded carrier requirements and cargo control \nmovements was removed and reference was made to the applicable CBSA \nD-memorandum in paragraphs 11 and 12. \n5. Paragraph 15.(d), reflects the change to the Coasting Trade Act to add an \nexception for vessels engaged in seismic activities in waters above the \ncontinental shelf of Canada that are in relation to the exploration for mineral or \nnon-living natural resources of the continental shelf of Canada. \n6. Paragraph 23 was modified to include a service standard for the issuance of \nCBSA letters of authorization and denials for vessel temporary admission to \nthe coasting trade of Canada. \n7. Paragraph 26 was added to inform clients that the CBSA will accept a \n“Certificate of Fitness” issued by a certified authority as defined under the \nCanada Oil and Gas Certificate of Fitness Regulations as evidence that the \ninstallation meets the safety and pollution prevention requirements under \nsubsection 4(l)(d) and (e) of the Coasting Trade Act for foreign flagged, \noffshore drilling, production, diving or accommodation installations. \n8. Paragraph 53 provides clarification on temporarily importing demobilized vessels \nfor storage. \n9. Border Information Service contact information was added in paragraph 69. \n10. Additional revisions to the text do not affect or change any of the existing \npolicies or procedures contained in this memorandum. \n11. The reference page was updated to reflect the current issuing office. \n12. Paragraphs 37 & 38 have been amended to clarify duties and taxes owed for the \n120th is charged for every calendar month and not a 30 day period. ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum outlines the laws, policies, and procedures governing the \ntemporary importation of commercial vessels into Canada for use in the Canadian \ncoasting trade. \n\n3 \n\nDefinitions \nFor the purposes of this memorandum the following definitions apply: \nCanadian customs waters – means all the waters in the territorial sea, internal \nwaters, and the waters above the continental shelf of Canada within which a \nvessel falls under Customs jurisdiction by virtue of the Customs and Excise \nOffshore Application Act. \nCanadian ship – means a ship: \n(a) registered or listed under Part 2 of the Canada Shipping Act, 2001, and in \nrespect of which all duties and taxes under the Customs Tariff and the Excise \nTax Act have been paid; or, \n(b) built in Canada. \nCoasting trade – means: \n(a) the carriage of goods by ship, or by ship and any other mode of transport, \nfrom one place in Canada or above the continental shelf of Canada to any \nother place in Canada or above the continental shelf of Canada, either directly \nor by way of a place outside Canada, but, with respect to waters above the \ncontinental shelf of Canada, includes the carriage of goods only in relation to \nthe exploration, exploitation or transportation of the mineral or non-living \nnatural resources of the continental shelf of Canada; \n(b) subject to paragraph (c), the carriage of passengers by ship from any place \nin Canada situated on a lake or river to the same place, or to any other place in \nCanada, either directly or by way of a place outside Canada; \n(c) the carriage of passengers by ship from any place situated on the St. \nLawrence River northeast of the Saint Lambert lock or on the Fraser River west \nof the Mission Bridge: \n(i) to the same place, without any call at any port outside Canada, other \nthan one or more technical or emergency calls; or, \n(ii) to any other place in Canada, other than as an in-transit call, either \ndirectly or by way of a place outside Canada; \n(d) the carriage of passengers by ship from any place in Canada other than from a \nplace to which paragraph (b) \nor (c) applies: \n(i) to the same place, without any call at any port outside Canada, other \nthan one or more technical or emergency calls; or; \n\n4 \n\n(ii) to any other place in Canada, other than as an in-transit call, either \ndirectly or by way of a place outside Canada; \n(e) the carriage of passengers by ship, where the carriage of the passengers is \nin relation to the exploration, exploitation or transportation of the mineral or non- \nliving natural resources of the continental shelf of Canada; and is, \n(i) from any place in Canada to any place above the continental shelf of \nCanada; \n(ii) from any place above the continental shelf of Canada to any place in \nCanada; or, \n(iii) from any place above the continental shelf of Canada to the same place \nor to any other place above the continental shelf of Canada; and, \nwhere the carriage of the passengers is in relation to the exploration, exploitation or ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "transportation of the mineral or non- living natural resources of the continental shelf of \nCanada; \n(f) the engaging, by ship, in any other marine activity of a commercial nature in \nCanadian waters and, with respect to waters above the continental shelf of \nCanada, in such other marine activities of a commercial nature that are in \nrelation to the exploration, exploitation or transportation of the mineral or non-\nliving natural resources of the continental shelf of Canada. \nForeign ship – means a ship other than a Canadian ship or a non-duty paid ship. \nIn-transit call – means any call, other than an emergency or technical call, by a ship \nat any place where passengers go ashore temporarily but who re-board the vessel \nbefore the ship leaves that place or are transported by land to another location to re-\nboard the same ship. \nNon-duty paid ship – means a ship registered in Canada in respect of which any \nduties and taxes under the Customs Tariff and the Excise Tax Act have not been paid. \nPlace – means for the purpose of the definition “coasting trade” in subsection (1) of \nthe Coasting Trade Act, a location in the territory of Canada or any vessel within the \nterritorial waters of Canada. A place above the continental shelf of Canada includes \nany ship, offshore drilling unit, production platform, artificial island, subsea \ninstallation, pumping station, living accommodation, storage structure, loading or \nlanding platform, dredge, floating crane, pipelaying or other barge or pipeline and any \nanchor, anchor cable or rig pad used in connection therewith. \nGuidelines \n1. The Canada Border Services Agency (CBSA), in association with the Canadian \nTransportation Agency (CTA) and Transport Canada, is responsible for administering \na temporary admission program for commercial vessels. The program provides for \n\n5 \n\nthe temporary, short-term market needs that cannot be met from existing fleet \ncapacity in Canada. Under the program, foreign and non-duty paid vessel operators \nmay apply (through a representative Canadian resident) to operate these vessels \ntemporarily in Canada under a Coasting Trade Licence (Form C48) and on a duty-\nreduced basis when no suitable Canadian vessel is available to carry out a specific \nmovement or provide a particular service. \n2. The CTA is responsible for determining whether a suitable Canadian vessel is \navailable to perform the coasting trade activity specified in the application. Once the \nCTA determines that no suitable Canadian vessel is available, the CBSA issues a letter \nof authority allowing the applicant to complete the process for a Coasting Trade \nLicence and start operations. \nReduction or Removal of Duties \n3. Duties reduction and removal provisions for vessels are found in the Vessel \nDuties Reduction or Removal Regulations. These Regulations are set under an \nauthority in a supplementary note to Chapter 89 the Customs Tariff. How the ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "provisions are applied depends on the circumstances involved in a given \nsituation. \n4. Duty and tax relief may also be available if vessels are temporarily imported for \nrepair or other work. Tariff item No. 9993.00.00 of the Schedule to the Customs \nTariff and Memorandum D8-1-1: Amendments to Temporary Importation (Tariff \nItem No. 9993.00.00) Regulations, provide information regarding duty relief for \nvessels temporarily admitted to Canada for repair or alteration. \n5. If vessels are temporarily imported into Canada for further processing, customs \nduty relief may be available through the CBSA's Duty Deferral program. Further \ninformation is available in Memoranda D7-4-1: Duties Relief Program, D7-4-\n2: Duty Drawback Program and D7-4-3: NAFTA Requirements for the Duty \nDrawback and the Duties Relief Programs. \n6. Tariff item No. 9803.00.00 provides duty and tax relief for non-residents' \nconveyances and baggage, including non-commercial non-resident vessels \nimported for leisure use. For additional information see D2-1-1: Temporary \nImportation of Baggage and Conveyances by Non-residents. \n7. For vessels temporarily admitted to the coasting trade, the Vessel Duties \nReduction or Removal Regulations provide for the reduction or removal of \nduties that apply under the Customs Tariff when certain terms and conditions \nare met. \n8. The duties reduction for vessels authorized to operate temporarily in the \ncoasting trade are under what is referred to as the \"1/120 provision\" (see \n\n6 \n\nparagraphs 37 to 44). The exceptions to the above are vessels authorized to \noperate in the coasting trade of Canada in an \"intercoastal movement\" (see \nparagraph 52) and cruise ships authorized to operate on condition that no \nsuitable Canadian vessel is available (see paragraph 49). In such cases, duties \non the vessel will be reduced to zero for that movement. \n9. In addition, the Vessel Duties Reduction or Removal Regulations, under \nspecified conditions, reduce or remove duties that apply to certain vessels \nreturning to Canada after being repaired or modified (see paragraphs 59 to 67). \nThese regulations also provide tax relief for vessels temporarily imported for \nstorage (tariff item No 9993.00.00 provides customs duty relief for such \nvessels). \nMarine Carriers \n10. A vessel that qualifies for a Coasting Trade Licence and whose operator \ndesires to transport in bond goods within Canada must be authorized as a \nbonded marine carrier. For information on how to become a marine bonded \ncarrier, please consult Memorandum D3-1-1: Policy Respecting the Importation \nand Transportation of Goods. \n11. In the case of vessels operating in the coasting trade, each separate in bond \nshipment will be re-manifested on an A8A(B) – In Bond – Cargo Control \nDocument. The Cargo Control Document specifications for private printed \ndocuments and the completion requirements for Form A8A-B are outlined \nin Memorandum D3-1-1: Policy Respecting the Importation and Transportation ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "of Goods. This memorandum contains information related to requirements and \nadministrative policies regarding the reporting, transportation of goods being \nimported into and moving in-transit through Canada. \n12. At the point of lading the cargo control documents must be presented to the \nCBSA for numbering from the local CBSA office series of numbers, except \nwhere a carrier has been assigned a series or block of numbers for its own use. \nIn either case, the number will be prefixed by the carrier's code. \nCoasting Trade \n13. The term \"coasting trade\" under the Coasting Trade Act, covers all marine activity \nof a commercial nature in Canada, including the carriage of passengers or goods, \nand above the Canadian continental shelf those activities when they are in \nrelation with the exploration, exploitation or transport of the minerals or non-living \nnatural resources of the continental shelf (see the section entitled \"Definitions\"). \n\n7 \n\nExceptions to Coasting Trade Act Provisions \n14. A Coasting Trade Licence is not required for a foreign ship or non-duty-paid \nship that is: \n(a) used as a fishing vessel, as defined by the Coastal Fisheries Protection Act, \nin any activity governed by that Act and that does not carry any goods or \npassengers other than goods or passengers incidental to any activity \ngoverned by that Act; \n(b) engaged in any ocean research activity commissioned by the Department of \nFisheries and Oceans; \n(c) operated or sponsored by a foreign government that has sought and \nreceived the consent of the Minister of Foreign Affairs to conduct marine \nscientific research; \n(d) engaged in seismic activities in waters above the continental shelf of Canada \nthat are in relation to the exploration for mineral or non-living natural \nresources of the continental shelf of Canada. This applies only to those \nvessels that are carrying out the collection of the scientific data and have \nonboard the data collection and research equipment/staff and therefore \nexcludes vessels that are providing support services like chase vessels, \nicebreakers and supply (personnel, fuel and other supplies) vessels; \n(e) engaged in salvage operations, except where such operations are performed \nin Canadian waters; \n(f) engaged, with the approval of a person designated as a pollution prevention \nofficer under section 174 of the Canada Shipping Act, 2001 or authorized \nunder paragraph 11 (2)(d) of that Act to carry out inspections, in activities \nrelated to a marine pollution emergency or to a risk of a marine pollution \nemergency; or, \n(g) conducting operations permitted by the United States Wreckers Act. \n\n15. Although the above vessels do not require a Coasting Trade Licence, they \nremain subject to the provisions of the Customs Tariff and may be dutiable, \nunless excepted by other specific duties relief mechanisms. Under the Customs \nAct, such vessels are also required to report to the CBSA on their arrival in and \ntheir departure from Canada. ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "16. A foreign ship or a non-duty paid ship does not require a Coasting Trade \nLicence when assisting persons, ships, or aircraft in danger or distress in \n\n8 \n\nCanadian waters. The Goods for Emergency Use Remission Order provides \ntariff relief on vessels during these operations. \n17. A foreign ship or a non-duty paid ship does not require a Coasting Trade \nLicence to conduct operations permitted by the United States Wreckers Act. \nWhile the Act stipulates that vessels are not subject to duty while conducting such \noperations, they are not excluded from the requirement to make a timely report to \nthe CBSA about their activities in Canada. \nApplication for a Coasting Trade Licence \n18. An Application for Vessel Temporary Admission to the Coasting Trade of \nCanada for the use of a foreign or non-duty paid vessel is, in addition, an \napplication for temporary admission of the vessel on a duty-reduced basis, or in \ncertain circumstances, duty-removal basis. Such applications must: \na) be made by a person resident in Canada, who is acting on behalf of the \nship; and \nb) be submitted on a completed Form C47, Application for Vessel Temporary \nAdmission to the Coasting Trade of Canada. \n19. Applications should be for a specific vessel and its planned activities and be as \ncomplete and precise as possible (for example, to use the Canadian registered, \nnon-duty paid vessel, MV AXYZ, to move 300,000 bbls. of light crude, in one \nmovement from the abc refinery located at to the xyz dock at, starting on \nJanuary 1, 20xx, and ending on January 14, 20xx). Incomplete applications or \nthose containing a very general request will cause delays in processing the \napplication. For the best results, send your fully completed applications and any \nattachments to the CBSA, and send copies of all documentation to the CTA at \nthe following addresses: \nCanada Border Services Agency \nCommercial Registration \nCommercial and Trade Operations Division \n191 Laurier Avenue W., 12th Floor \nOttawa ON K1A 0L8 \nFax: 613-946-0242 \nEmail: coastingtrade-cabotage@cbsa-asfc.gc.ca \n\nCanadian Transportation Agency \nInsurance and Marine Determinations Division \n15 Eddy Street \n\n9 \n\nGatineau QC K1A 0N9 \nTelephone: 819-997-8354 \nFax: 819-934-0631 \nEmail: maritime@otc-cta.gc.ca \nWeb site: www.cta.gc.ca \n\nNote: Upon receipt of a copy of a properly completed application, the CTA will \ndetermine if a suitable Canadian vessel is available to perform the activity \ndescribed on the application. \nCanadian Transportation Agency Process \n20. Under sections 4 and 5 of the Coasting Trade Act, the Minister of Public Safety \nand Emergency Preparedness issues a licence for a foreign or non-duty paid \nship where he is satisfied that the CTA has determined that no Canadian or \nnon-duty paid ship is suitable and available to provide the service or perform \nthe activity described in the application. The Canadian Transportation Agency's \nGuidelines Respecting Coasting Trade Licence Applications, outlines the ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "process and various time frames for different types of applications. \n21. The CTA's portion of licence applications are processed in the following \nmanner: \n(a) after a thorough assessment of the application to ensure that all necessary \nmaterial is included, the pertinent information is provided to Canadian ship-\nowners/operators, and they are given a specified deadline to advise the \nCTA if they have a ship for the proposed engagement; \n(b) if no offers of ships are received on or before the set deadline, the CTA \ntakes the application for determination. In this instance, since no ships \nwere offered, the CTA normally determines that no suitable Canadian ship \nis available for the proposed engagement and advises the CBSA \naccordingly; \n(c) offers of Canadian or non-duty paid ships are to be sent at the earliest \npossible date to the CTA and copied to the applicant, but no later than the \nset deadline; and, \n(d) following the above submissions, pleadings are normally considered \nclosed. The application, including all relevant documentation, analysis, and \nreviews, is taken by the CTA for determination. The letter of decision is \nsent to the CBSA and copied to the applicant and all parties of record. \nAlthough the CTA may have determined that suitable Canadian or non-\n\n10 \n\nduty paid vessels are available, the applicant is not obligated to use the \nvessels offered. \nIssuance of the Coasting Trade License \n22. Once the CTA has issued a determination that no suitable Canadian vessel is \navailable, the CBSA will send a letter of authorization to the applicant. This \nletter outlines the remaining procedures required for the applicant to obtain \nthe Coasting Trade Licence for the vessel and begin operations. The CBSA will \nstrive to send a letter of authorization or denial to the applicant within two \nbusiness days after receiving a decision from the CTA in respect of a Coasting \nTrade Licence. \n23. The applicant will be required to present to the CBSA office specified in the \napplication and named in the letter of authority, the following: \n(a) a copy of the letter of authorization; \n(b) satisfactory evidence that the vessel complies with safety, pollution \nprevention, and competency requirements; and, \n(c) proof of payment of any applicable duties and taxes. \n24. Transport Canada, Marine Safety and Security is responsible for administering \nprovisions regulating safety, pollution prevention and competency requirements \nfor vessels and their crews operating in Canadian waters. The Coasting Trade \nAct stipulates that before a Coasting Trade Licence can be issued, satisfactory \nevidence that the vessel complies with all applicable safety, pollution \nprevention, and competency requirements for its temporary use in Canada must \nbe submitted to the CBSA. The applicant must submit a letter of compliance for \ncoasting trade from Transport Canada, Marine Safety and Security along with \nthe other documents as described in paragraph 23. ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "25. Transport Canada does not inspect foreign registered Mobile Offshore Drilling \nUnit, production, diving or accommodation installations for the purpose of \nissuing a letter of compliance. The CBSA will now accept a \"Certificate of \nFitness\" issued by a certified authority as defined under the Canada Oil and \nGas Certificate of Fitness Regulations as evidence that the installation meets \nthe safety and pollution prevention requirements under subsection \n4(l)(d) and (e) of the Coasting Trade Act. \n26. For more information on safety, pollution, and competency requirements \ncontact: \n\n11 \n\nTransport Canada \nMarine Safety (Headquarters) - General Inquiries \nEmail: marinesafety-securitemaritime@tc.gc.ca \nPhone: 1-855-859-3123 (Toll Free) or 613-991-3135 (Local) \nTeletypewriter (TTY): 1-888-675-6863 \nFax: 613-990-1879 \nMailing Address: \nTransport Canada, Marine Safety and Security \nPlace de Ville, Tower C \n330 Sparks Street, 11th Floor \nOttawa, ON K1A 0N8 \n27. Before the Coasting Trade Licence can be issued, the CBSA also requires proof \nof satisfactory payment arrangements of applicable duties and taxes. Generally, \nforeign and non-duty paid vessels that have a letter of authorization for temporary \nadmission to the coasting trade of Canada will submit a Form B3-3: Canada \nCustoms Coding Form, for the payments of duties and taxes on the 1/120 basis. \n28. There may be instances where an application for a Coasting Trade Licence is \nmade on behalf of a foreign registered, Canadian-built or a previously duty paid \nvessel. Provided that no repairs or modifications to the vessel have been made in \na foreign country, there will be no duty liability owing. However, Canadian-built or \nduty paid vessels returning to Canadian waters within one year of having repairs \ndone in a foreign country or within three years of having modifications done will \nhave to pay duties and taxes. For vessels entering the coasting trade on a \ntemporary basis, duties and taxes will be assessed on the basis of 1/120 of the \nfull value of the vessel. Should a vessel return permanently to the coasting trade \nof Canada, duties and taxes will be collected on the value of the repairs or \nmodifications. \nReporting Requirements \n29. All vessels, including Canadian vessels, entering Canadian waters are required \nunder Section 12 of the Customs Act to report their arrival to the nearest CBSA \noffice using Form A6: General Declaration. Vessels authorized to operate in the \ncoasting trade must make a report inward to the coasting trade. \n30. As soon as the coasting trade movements set out in the Coasting Trade \nLicence are complete, vessels must report outward using Form A6 – General \nDeclaration. This confirmation of the vessel's departure closes the file that was \nopened by the inward report on arrival and the issuing of the Coasting Trade \nLicence. Vessels that are authorized to continue the coasting trade movement for ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "an additional period will report outward only at the end of the final authorized \n\n12 \n\nperiod. However, an application to continue must be made before the expiry of \nthe previous authorization. \n31. Vessels that have completed the coasting trade movement but have been \nauthorized to transfer to a different temporary admission provision to remain in \nCanada, or are to be fully duty-paid, must complete Form A6 to confirm that the \nvessel is no longer in the coasting trade. A notation about the change should be \nmade on Form A6 and a copy of that authorization attached, or where applicable, \na copy of Form B3-3 attached. \n32. The notification of the vessel's departure is used to confirm the number of \nreduced duty payments on the basis of 1/120 that are required as a result of the \nvessel's authorized use in the coasting trade, and to indicate that additional \npayments on the 1/120 basis are not outstanding. \n33. Those who do not use their Coasting Trade Licence and approved authorization \nfor temporary admission of a vessel, should advise the CBSA and the CTA in \nwriting to avoid later investigation and requests for additional payment of duties. \nTime Periods \n34. Under the Coasting Trade Act, the maximum period for a Coasting Trade \nLicence is 12 months. This may be extended, upon application, for any number \nof additional periods of up to 12 months, if a further search of the Canadian \nmarine industry finds that no suitable Canadian vessel is available. \n35. Under the Vessel Duties Reduction or Removal Regulations, duties on vessels \nauthorized to be temporarily imported for use in Canadian waters will be \nreduced on the basis of 1/120 for no more than 12 consecutive months. These \nRegulations also provide duties to be reduced on the basis of 1/120 for \nadditional periods of not more than 12 consecutive months subject to the \navailability situation. \nAccounting Procedures on the 1/120 Basis \n36. Where temporary admission of the vessel on the 1/120 basis is authorized, duty \nwill be calculated as follows: \n(a) the value of the vessel in Canadian dollars, divided by 120 times the \napplicable rate of duty, equals the duty payable for each calendar month, \nor part of a calendar month during which the vessel remains in Canada; \nand, \n\n13 \n\n(b) the minimum payment under the accounting procedure equals one month \nof duties. It should be noted that the goods and services tax (GST) is \npayable. \n(c) the customs duty on 1/120th of the value for duty of the vessel for each \ncalendar month, or part of a calendar month during which the vessel \nremains in Canadian customs waters. \n37. When the coasting trade activities covers two separate calendar months or \nmore, duties and taxes are charged for each separate calendar month. \n38. While the minimum payment under this procedure equals one month of duties, \nit does not mean that a vessel is automatically duty-paid for one month's \noperation. It means a vessel authorized for a temporary admission for less ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "than one month, a full month of duties/taxes is owed. \n39. Applicants should be aware that a vessel given temporary admission \nauthorization for 15 days cannot automatically apply it to the next 15 days. \nSimilarly, a vessel authorized for use in a particular area or for a specified \npurpose may not be used elsewhere, or for another purpose, unless an \namendment to the original condition is sought, granted, and a new licence \nissued. Vessels failing to respect these conditions will be subject to payment of \nadditional amounts of duties and enforcement action under the terms of \nthe Coasting Trade Act. \n40. You may pay customs duties in advance for the entire authorized period or \nmonthly for an authorization covering more than one calendar month. Monthly \npayments must be received by the CBSA before each calendar month. In both \ncases, duties must be paid before the vessel is used. The Coasting Trade \nLicence is issued to reflect the period of duty payment. Under no circumstances \nmay a Coasting Trade Licence be issued for a longer period than the S.I.C. 10 \nsurvey document or other appropriate certificate is valid. Transport Canada, \nMarine Safety and Security, would not normally validate the S.I.C. 10 survey \ndocument beyond the earliest expiry date of any of the vessel's safety \ncompliance certificates. You should contact Transport Canada for any \nextenuating circumstances involving the safety compliance of a ship. \n41. If you decide to permanently import a vessel currently operating on a temporary \nadmission authorization, the amount of customs duties payable on the vessel \nmay be reduced by an amount equal to the duty paid under the current \nauthorization. No credit can be given for duty and GST paid on a previous \nauthorization or on an authorization that has lapsed or been terminated. \n42. The value of a vessel and the rate of duty under the Customs Tariff are fixed at \nthe time of importation. This includes the value of all parts and equipment on \nthe vessel when it arrives in Canada. Parts and equipment imported after arrival \n\n14 \n\nare not admissible on a 1/120 basis, nor is the value of the vessel adjusted to \ntake such items into account. These goods must be accounted for in the usual \nmanner at the time that they are imported. \n43. Regulations under subsection 215(2) of Part IX of the Excise Tax Act provide \nthat vessels and vessel repairs qualifying for partial duty reduction under \nthe Vessel Duties Reduction or Removal Regulations, also qualify for the same \nproportion of GST relief. \n44. Regulations under item 8 of Schedule VII of the Excise Tax Act provide that \nvessels and vessel repairs qualifying for duty removal under the Vessel Duties \nReduction or Removal Regulations, also qualify for GST removal as non-\ntaxable imports. \nCanadian Waters \n45. Once a Coasting Trade Licence is issued, the vessel must remain within \nCanadian waters for the Coasting Trade Licence to remain valid for the duration ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "of the authorization. Once a vessel leaves Canadian waters and goes \nInternational, the Coasting Trade Licence is no longer valid and will be \ncancelled by the CBSA. The exception to this rule are tankers and cruise \nvessels that have as part of its licence conditions, potential stops at foreign \nports, where the last leg of the transportation is destined for a Canadian \nlocation. \nTwo-week Window Respecting the Length of Coasting Trade \nLicence \n46. A company may request a change in the authorization dates by a maximum of \ntwo weeks from the beginning or ending dates, however, the length or duration \nof the permission cannot be extended. This type of request often stems from a \nvessel arriving late in Canada. \n47. The CBSA is allowing a two-week window based on the mutual understanding \nof the Ad Hoc Interdepartmental Committee on Coasting Trade Activities. The \ncommittee has stated the following: \"With respect to the duration or length of \nthe permission, it is recognized that dates could fluctuate and consequently, \nunder normal circumstances, limited changes will be accommodated by two \nweeks from either the beginning or ending dates, provided the length or \nduration of the permission is not extended. The question of whether Canadian \nvessels had been offered in relation to the initial application will be considered \nin reviewing this type of request\". \n\n15 \n\n48. If approved, the CBSA's Commercial Registration Unit will respond by issuing a \nletter advising the authorization can be amended by a two-week window either \nfrom the beginning or ending dates. The Canadian Coast Guard has agreed to \nthe acceptability of the two-week window policy. \n Note: All applicants, offerors and/or objectors participating in this process are \nreminded that, pursuant to sections 18 and 19 of the Coasting Trade Act, it is a \ncriminal offence for a person to knowingly make a false or misleading statement, \neither orally or in writing, as the case may be, in the course of a Coasting Trade \nLicence proceeding. The following appears in sections 18 and 19 of the Coasting \nTrade Act: \n\n\"False Statements” \n18. No person shall knowingly make a false or misleading statement, either \norally or in writing, as the case may be, \n(a) in an application for a licence; \n(b) to the Agency pursuant to a request under section 9; or \n(c) to an enforcement officer while the enforcement officer is engaged in \ncarrying out that enforcement officer's duties and functions under this Act. \nSummary conviction offence and punishment \n19. Every person who contravenes section 17 or 18 is guilty of an offence \npunishable on summary conviction and is liable to a fine of not more than \nfifteen thousand dollars or to imprisonment for a term not exceeding twelve \nmonths or to both.\" \nCruise Ships \n49. Sections 3 and 5 of the Vessel Duties Reduction or Removal \nRegulations provide the removal of customs duties on certain cruise ships that ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "are temporarily imported for use in Canada, on the condition that no suitable \nCanadian vessel is available, as determined through the Coasting Trade \nLicence application process. Cruise ships are defined in the Regulations as \npassenger vessels with overnight accommodations for at least 100 people \nexcluding crew accommodations. The definition specifically excludes ships \nengaged in scheduled passenger or cargo ferry service from qualifying for the \nduty removal provisions given to cruise ships. \n\n16 \n\n50. You may apply under the vessel temporary admission program for a Coasting \nTrade Licence and payment of duties on the 1/120 basis for passenger vessels \nwith overnight accommodations for less than 100 persons. \n51. For information on the processing of cruise ships, please consult Memorandum \nD2-3-7: Marine Operations – Canada Border Services Agency Processing of \nCruise Ships. \nIntercoastal Vessels \n52. The Vessel Duties Reduction or Removal Regulations provide vessels used to \ntransport cargo from one coast to another in Canada within prescribed latitudes \nand longitudes, to a removal of the duties that would otherwise be payable on \nthe vessel as a result of the movement. The duties removal applies only to \nvessels moving cargo, but excludes passengers. In general, this would include \nvessels moving cargo between a point on the west coast of Canada, south of \nlatitude 60 degrees (a line running just south of Seward, Alaska, through \nHudson's Bay to the southern tip of Greenland) and a point in the east of \nCanada that is east of longitude 95 degrees (a line running from approximately \nResolute [Iqaluit] on Cornwallis Island, through Manitoba somewhat west of \nChurchill and west of Kenora onward through the United States). Thus, \nmovements between points such as Churchill and Tuktoyaktuk would be \nexcluded. \nTemporary Storage \n53. Vessels that have been demobilized, that is removed from active service and \nnot used as a storage facility for commercial purposes or as a temporary \nresidence, may be temporarily admitted into Canada for storage in a port facility \nor other storage location. Tariff item No. 9993.00.00 provides for customs duty \nrelief for up to 18 months. If the vessels cannot be removed by the expiry date, \nthe importer can request an extension (see D8-1-1 for additional information). \nThe Vessel Duties Reduction or Removal Regulations(through the Excise Tax \nAct, see paragraphs 43 and 44) provide for GST relief for a period not \nexceeding 12 consecutive months. The storage period may be extended for an \nadditional period or periods not exceeding 12 months total, however the vessel \nwill be subject to payment of 1/120th GST for each additional month of storage. \nAfter 24 months of storage, the balance of the GST is payable. \n54. For commercial vessels, an application for storage must be made at the CBSA \noffice where the vessel is to be stored. The Regulations require an importer to ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "deposit satisfactory security if required, in an amount up to that of the duties \notherwise payable on the vessel. Non-residents' non-commercial vessels in \n\n17 \n\nCanada for repair or storage are to be documented on a Form \nE29B, Temporary Admission Permit and, if required, commercial vessels may \nalso be documented on Form E29B, for control purposes. Requests for storage \nof commercial vessels are to include the following information: \n(a) the vessel name and flag (country of registry); \n(b) the value in Canadian dollars; \n(c) the specific location of the vessel while in storage; \n(d) the duration of the storage; and, \n(e) the name, address, and telephone number of a contact for CBSA \npurposes. \n55. For non-residents' vessels not subject to pre-approval for storage, the importer \nor agent should be prepared to provide a copy of the storage contract including \nlocation, contact information, and length/expiry of contract. Upon expiry of the \nstorage and/or repair contract, the vessel is to be exported and the Form \nE29B acquitted. \nFailure to Meet Conditions of a Temporary Admission Authority \n56. Vessels imported under a temporary admission authority may be used only for \nthe authorized purpose. On expiration of the authority, the vessel is to be: \n(a) exported from Canada, if they are conditionally exempted from duty under \nthe Customs and Excise Offshore Application Act (CEOAA) and are removed \nbeyond the territorial sea; \n(b) fully duty-paid; \n(c) authorized by the Minister to be placed in a Canadian facility for repairs, \noverhaul, or adjustment; or, \n(d) the subject of a further authorization for temporary importation under \nthe Vessels Duties Reduction or Removal Regulations or theTemporary \nImportation (Tariff Item No. 9993.00.00) Regulations. \n57. Where these conditions are not met, or the vessel is used for any purpose other \nthan that set out in the authorization, the duties reduction or removal will be \nrecalculated as follows: \n\n18 \n\n(a) for a vessel imported on the 1/120 basis, the duties reduction will be \nrecalculated on the 1/50 basis for the total period in default; and, \n(b) for a vessel imported under the duty removal provisions, the duties \nremoval will instead be calculated as a duties reduction on the 1/100 basis \nfor the total period in default. \n58. A vessel that does not comply with the conditions of its Coasting Trade \nLicence is in non-compliance with the Coasting Trade Act and subject to \npenalties and fines as well as the cancellation of the Coasting Trade Licence in \naddition to a recalculation of duties and taxes (as outlined in paragraph 57) for \nthe time the vessel was in non-compliance. \nRepairs or Modifications \n59. Repairs or modifications made to a Canadian vessel outside Canada must be \nreported on Form A6 (inward report) to the local CBSA office at the first port of \narrival in Canada. Complementary documentation should be provided to \ninclude: \n(c) a complete description of the repairs or modifications; ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(d) name, address, telephone and fax numbers of people to contact for \nadditional information; and, \n(e) supporting documentation in the form of work orders, invoices, receipts, \nand other related documents. \n60. The repair and modification provisions of the Vessels Duties Reduction or \nRemoval Regulations apply only to those vessels that are Canadian-built or \nduty-paid in Canada, are returning permanently to the Canadian coasting trade, \nand were not only exported from Canada to obtain repairs or modifications. The \nexception to this would be unforeseen emergency repairs. \n61. For repairs made abroad within one year before the vessel's return to Canada, \nduties and taxes are to be paid on the total value of the repairs in Canadian \ndollars at the duty rate applicable to the vessel. \n62. For repairs made abroad more than one year before the vessel's return to \nCanada, duties on the vessel will be removed providing the vessel has not \nreturned to Canadian waters in the interim. This means that if the vessel enters \nCanadian waters for any reason during the one-year period, duties and taxes \non the value of the repairs will be collected. \n\n19 \n\n63. For modifications made abroad within three years before the vessel's return to \nCanada, duties and taxes are to be paid on the value of the modifications in \nCanadian dollars at the duty rate applicable to the vessel. \n64. For modifications made abroad more than three years before the vessel's return \nto Canada, the customs duties on the vessel will be removed, providing the \nvessel has not returned to Canadian waters in the interim. This means that if \nthe vessel enters Canadian waters for any reason during the three-year period, \nduties and taxes on the value of the modifications will be collected. \n65. In the Vessels Duties Reduction or Removal Regulations, repairs are defined as \nthe restoration of a vessel to the condition of the vessel at the time it last \ndeparted from Canadian customs waters, including any parts, materials, and \nlabour incurred in making the repairs. \n66. The Vessels Duties Reduction or Removal Regulations consider modifications \nto be any work done on a vessel other than repairs. \n67. The Vessels Duties Reduction or Removal Regulations require that essential \nrepairs must result from an unforeseen contingency that occurred outside \nCanadian customs waters and were necessary to ensure the seaworthiness or \nsafety of the vessel, or to enable the vessel to safely reach its port of \ndestination, or return to Canadian customs waters. A claim for duties removal \non essential repairs must be supported by documentary proof that the repairs \nwere essential to the safe return of the vessel. \nAccounting Requirements for Repairs or Modifications \n68. Use Form B3-3 to account for duties payable. Field 24 must be completed to \nshow Order in Council P.C. 1990-939 and field 16 must show the vessel's \nname. Importers have up to two years from the date of accounting to appeal to ",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-5-7-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-5-7",
+    "marginal_note": "Temporary Importation of Vessels (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the CBSA for adjustments. The appeal should be written on Form B2, Canada \nCustoms – Adjustment Request, to Trade Services Division for the regional \nCBSA office where the duties and taxes were paid. \n\n20 \n\nReferences \nConsult these resources for further information. \n\nApplicable legislation \nCoasting Trade Act \nCustoms Act \nCustoms and Excise Offshore Application Act \nCanada Shipping Act, 2001 \nCoastal Fisheries Protection Act \nExcise Tax Act \nUnited States Wreckers Act \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations \nVessel Duties Reduction or Removal Regulations \nCanada Oil and Gas Certificate of Fitness Regulations \nCustoms Tariff \nRelated D memoranda \n D3-1-1: Policy Respecting the Importation and Transportation of Goods \n D7 Series \n D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) \nRegulations \n\nRelated Forms \n\n C47: Application for Vessel Temporary Admission to the Coasting Trade of \nCanada \n A6: General Declaration \n A8A(B) : In Bond - Cargo Control Document \n E29B: Temporary Admission Permit \nSuperseded D memoranda \nD3-5-7 dated December 6, 2011 \n\n21 \n\nIssuing office \nIssuing office: \nTrade and Anti-dumping Programs Directorate \nContact us \nContact border information services",
+    "history": "",
+    "last_amended": "2025-03-12",
+    "current_to": "2025-03-12",
+    "citation": "Memorandum D3-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Target audience: Commercial carriers in the rail mode; freight forwarders involved in rail shipments; sufferance warehouse operators.\n- Key content: How to transmit Advance Commercial Information ( ACI )/eManifest electronically to the Canada Border Services Agency's ( CBSA ); timeframes to transmit cargo and conveyance data; requirements to transmit cargo and conveyance data; in-transit movement; unique shipment processes; reporting exemptions.\n- Keywords: ACI; eManifest; electronic transmission; cargo control document; rail carrier; importation; in-transit ; in bond movement; data transmission; cargo data; conveyance data; freight forwarders; conveyance arrival certificate message ( CACM ); loaded buffer car; sealing of railcars; corrections.\nOn this page Updates made to this D-memo Definitions Guidelines General Liability Record keeping Monitoring Carrier identification requirement Security requirements Carrier obligation Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communication with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of railcars Conveyance arrival certification message ACI/eManifest exemptions Exceptions from cargo data – only conveyance data required In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Interline transfers Notification and error messages Corrections Correction to cargo/or conveyance data Add/change/delete (cancel) Post –arrival amendments In-transit shipments Conveyance report – transiting through Canada from/to a foreign point Cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) Procedures for Canadian goods in-transit through the United States (Canada – United States – Canada) Unique shipment processes Loaded buffer cars Overages/shortages Non-emergency repairs Dangerous commodities Derailments and wrecks Additional unique processes Railway rolling stock Exportation process of railway rolling stock Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Additional information References Contact us Related link\nUpdates made to this D-memo\nThis memorandum has been revised to: update the definitions section remove the references to \" pre-arrival \" information and replace with \"Advance Commercial Information ( ACI )/eManifest,\" when applicable change the heading from \"Delivery Requirements and Transfers to Sufferance Warehouse\" to \"Movement and Cargo Control of Unreleased Goods in Canada\" update the policy information and provide clarification on the following sections: general record keeping security requirements carrier obligations cargo reporting and control procedures application to transmit electronic data to the CBSA cargo data conveyance data multi-modal movements cargo and conveyance transmission timeframes sealing of railcars conveyance arrival certification message ACI/eManifest exemptions exceptions from cargo data – only conveyance data required notice of arrival movement and cargo control of unreleased goods in Canada interline transfers notification and error messages corrections to cargo/conveyance data add/change/delete (cancel) cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) loaded buffer cars dangerous commodities additional unique processes railway rolling stock exportation process of railway rolling stock additional information references contact us This memorandum outlines and explains specific CBSA requirements and procedures for reporting and controlling cargo imported into Canada by rail carriers. Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , should be referred to for the general CBSA requirements and administrative policies that apply to all modes of transport. For guidance in regards to the Customs Self-Assessment ( CSA ) Program guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers . For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D20-1-1 : Exporter Reporting and Memorandum D3-1-8 : Cargo – Export Movements . For information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of Commercial Goods . The Other Government Departments ( OGD ) requirements can be found throughout the D19 – Acts and Regulations of Other Government Departments memorandum series.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Liability Record keeping Monitoring Carrier identification requirement Security requirements Carrier obligation Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communication with the CBSA Application to transmit electronic data to the CBSA\n- Data transmission guidelines Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of railcars Conveyance arrival certification message ACI/eManifest exemptions Exceptions from cargo data – only conveyance data required\n- In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Interline transfers Notification and error messages\n- Corrections Correction to cargo/or conveyance data Add/change/delete (cancel) Post –arrival amendments\n- In-transit shipments Conveyance report – transiting through Canada from/to a foreign point Cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) Procedures for Canadian goods in-transit through the United States (Canada – United States – Canada)\n- Unique shipment processes Loaded buffer cars Overages/shortages Non-emergency repairs Dangerous commodities Derailments and wrecks Additional unique processes Railway rolling stock Exportation process of railway rolling stock\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Additional information\n- References\n- Contact us\n- Related link",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10 of the Chapter 98: T2025 – Special classification provisions – non-commercial . Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Available In respect of any railway rolling stock, that it is available when needed from Canadian production or other Canadian sources in sufficient quantities at a reasonable cost. Buffer car A railcar that can be either empty or loaded with a non-hazardous inert material, that makes up a section of the train for the protection of the train crew from hazardous or combustible materials and the materials themselves, from sources of ignition. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier. Cargo container Cargo container means a container that: is fully or partially enclosed to constitute a receptacle intended for containing goods is of a permanent character and is suitable for repeated use is designed to carry goods, by one or more modes of transport, without intermediate reloading, and has an internal volume of one or more cubic metres This includes the ancillary equipment of the container, provided that the ancillary equipment is carried with the container as well as demountable bodies. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, form A8A(B) – In Bond – Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information, or receives notices from the CBSA Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest data: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, air waybill ( AWB ), or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped to as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document), or when a freight forwarder provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale, or other sales contract) Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one CCD. A single shipment with the involvement of a freight forwarder also known as \"BACK to BACK\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival using Electronic Data Interchange. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods into and out of Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or CCD, to a different CBSA destination point. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Duties Means any fees or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Tax Act , the Excise Act , the Special Import Measures Act , or any other Act of Parliament. Electronic commerce client requirements document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit ACI about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Hand-carried goods ( HCG ) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada, or the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance High value shipment ( HVS ) Commercial goods that are valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. International commercial transportation Any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or any transportation of persons or goods by or on behalf of an enterprise engaged in an activity of financial return, where the persons or goods are conveyed: from outside Canada to a place inside Canada from a place inside Canada to a place outside Canada, or from a place outside Canada in-transit through Canada to another place outside Canada International service Means the use, while loaded or empty, of railway rolling stock dispatched on a direct route from a place in Canada to a place in the United States, or from a place in the United States to a place in Canada, and includes loading and unloading in Canada while on the direct route. Instruments of International Trade ( IIT ) Empty shipper or importer owned containers and also those registered under the Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Monthly rental charge In respect of any railway rolling stock, the average monthly rental charge for the use in Canada of that railway rolling stock. Multi-modal movement A cargo documented on a transport document (for example, AWB, bill of lading) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. Other government department ( OGD ) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada (GAC). Refer to Other Government Departments and Agencies: References List for Importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post-arrival . Port of report The port where cargo physically arrives in Canada at the first port of arrival. It is where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Pre-arrival Prior to a conveyance or goods arriving in Canada. Pre-Arrival Review System (PARS) PARS is a service option for the release of commercial goods which can be transmitted pre or post-arrival . PARS allows importers and customs brokers to submit interim accounting documentation to the CBSA for review and processing to obtain release of commercial goods. Railway rolling stock Means wheeled railway equipment, such as passenger cars, baggage cars and freight cars. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment A shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods, or a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document A shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/Consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, a bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shipper's load and count Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading. Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada, or the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to commercial cargo and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods that are imported or moving in-transit through Canada must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest. The requirement to report cargo and conveyance to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of ACI/eManifest cargo and conveyance data enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, streamlined process at the border, and\n- control the movement of in bond goods\nLiability\n5. For information on the carrier's liability pertaining to ACI/eManifest, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nRecord keeping\n6. In addition to records required to be maintained for other CBSA programs, every person who transports goods or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of three complete calendar years plus the current year during which data was transmitted.\nMonitoring\n7. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that information transmitted pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exception/exemption codes.\nCarrier identification requirement\n8. Any carrier transporting or causing specified goods to be transported into Canada must have a CBSA assigned carrier code.\n9. The CBSA carrier code forms the prefix of the CCN and the CRN.\n10. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization. This carrier code number must be shown on all CCDs presented or transmitted to the CBSA.\n11. CRNs must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border as the prefix to the CRN.\n12. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nSecurity requirements\n13. To become a bonded carrier or freight forwarder, an application for a bonded carrier code must be made and security posted. For more information, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nCarrier obligations\n14. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . Provision of this data within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n15. Transmission of electronic ACI/eManifest data does not constitute \"reporting\" for the purposes of section 12(1) of the Customs Act . Report, as defined in section 12(1), is not achieved until the operator of the rail conveyance transmits an electronic CACM. Rail carriers can send in their request for an arrival up to 30 minutes in advance of their actual arrival at the Canadian border.\n16. When the conveyance arrives at FPOA and the status is updated to \"reported,\" the CBSA will send a notification to the carrier who is the operator of the conveyance, as identified by the CBSA carrier code on the conveyance report, detailing the CCNs of the related cargo transmissions that are deemed to have been reported as per section 12(1) of the Customs Act . This message will serve as the carrier's \"proof of report.\"\n17. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI/eManifest and at-arrival information is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\n18. Carriers will incur any and all costs associated with the movement or relocation of cargo for the purpose of an examination by the CBSA.\nCargo reporting and control procedures\n19. The cargo report must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A rail cargo report is mandatory for all non-exempt import cargo.\n20. Before or upon arrival of the goods in Canada, the rail carrier may submit, in addition to the electronic transmission, form A1, Train Report Inward, identifying shipments for which the CBSA has received and accepted cargo details. Rail crew must also report to the CBSA.\n21. When in bond freight physically arrives at its final destination (rail sufferance yard), the warehouse operator must submit a WACM to the CBSA. Information on WACM and other notifications can be found in Chapter 11: ACI/eManifest Notices of the ECCRD.\n22. When the CBSA releases the shipment, the CBSA will transmit an electronic release message to both the rail carrier and the sufferance warehouse.\n23. Shipments that cannot enter Canada due to CBSA prohibitions or the regulations of other government departments, such as the Canadian Food Inspection Agency , must be returned immediately to the United States under CBSA control.\nCargo control number and conveyance reference number reuse timeframes\n24. Rail CCNs and CRNs must be unique and cannot be reused for three years starting January 1st of the year following its initial use.\nElectronic communication with the CBSA\n25. Carriers must transmit data using the CBSA's EDI systems. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code as per section 12.1 of the Customs Act .\nApplication to transmit electronic data to the CBSA\n26. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ).\n27. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. Clients that choose to use a service provider are reminded that they remain liable for the data transmitted to the CBSA. Non-compliance may be subject to AMPS penalty. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, refer to EDI/Portal Clients: Communication Methods .\n28. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 3: ACI/eManifest Rail of the ECCRD, contact the TCCU at:\nTechnical Commercial Client Unit Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Data transmission guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Cargo data\n29. The cargo data must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A rail cargo report is mandatory for all non-exempt import cargo.\n30. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n31. Electronic cargo submissions must be transmitted with an applicable movement type/service option, as found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n32. A sub-location code is mandatory for in bond shipments and conditional for shipments requesting release at FPOA. This option is available to provide a secondary (inland) port of release should the shipment not be able to obtain release at the border (for example, failed PARS) and the goods qualify for in bond movement.\n33. A complete list of the information that a rail carrier must include in the cargo transmission can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nConveyance data\n34. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes as specified in the Reporting of Imported Goods Regulations .\n35. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n36. For an empty conveyance, an \"empty\" indicator must be utilized to indicate a conveyance with no cargo.\n37. Rail carriers who arrive at the FPOA with empty conveyances (with no specified goods on board), and who have not transmitted ACI/eManifest data will not receive any AMPS for failing to transmit ACI/eManifest data for that empty conveyance until further notice. This does not remove the requirement to report to the nearest CBSA office upon arrival in Canada.\n38. A complete list of the information that must be included in the conveyance data can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nMulti-modal movements\n39. The multi-modal cargo process applies to both highway and rail modes of transport. The owner or person in charge of the conveyance will link the cargo to the conveyance transmission.\n40. A multi-modal movement is a cargo documented on a transport document (for example, waybill) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. The cargo carrier will be required to electronically transmit the multi-modal cargo within the prescribed timeframes specific to the transportation mode used to physically transport the goods into Canada.\nFor example, Highway cargo is loaded onto a railcar for transport into Canada. The highway carrier will transmit a multi-modal cargo submission. The COC will transmit a rail conveyance report and link the multi-modal cargo to the rail conveyance. The multi-modal cargo and the rail conveyance data must be received by the CBSA within the rail transmission timeframes.\nCargo and conveyance transmission timeframes\n41. Carriers (or an authorized third-party provider acting on a carrier's behalf), are required to prepare and transmit the required cargo and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n42. In the rail mode, the conveyance and cargo information for specified goods must be received and validated by the CBSA, at least two hours prior to the conveyance arriving at the FPOA in Canada, as outlined in the Reporting of Imported Goods Regulations .\n43. Properly formatted messages received less than two hours prior to the transmitted estimated time of arrival at the border will be accepted by the system, but the client will also be warned via error message of \"insufficient review time,\" and AMPS penalties may be applicable.\nSealing of railcars\n44. The sealing of railcars, conveyances and containers are only required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader program (for more information on sealing requirements for trusted traders refer to Memorandum D23-1-1 : Partners in Protection Program )\n- cargo that is controlled or regulated by any Act of Parliament\n- domestic in-transit movements to the point of final export when using the BSF708: Rail in Transit Manifest paper reporting process\n- movement of conveyances and containers from the FPOA to a CBSA examination location, and\n- at the discretion of the officer\n45. With the exception of cargo that is controlled or regulated by any Act of Parliament, bonded carriers will be allowed to move without seals between inland sufferance warehouses, where the cargo has been amended or re-manifested .\n46. If a railcar or part thereof, is sealed with a company seal(s), the seal number(s) must be correctly transmitted on the ACI/eManifest cargo transmission. The company seal will remain intact, unless the CBSA performs an examination.\n47. CSA carriers may move inland without a seal except when a railcar is selected for inland examination under form A28, Inspection or Operational Report Control. Note: It is important to remember that if the carrier is both CSA and Partners in Protection ( PIP ) approved, the PIP sealing requirements supersede the CSA requirement. For more information, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers . 48. Where an examination of the cargo and conveyance cannot be conducted at the FPOA, the CBSA will affix CBSA seals at the FPOA for examination at destination. The load must be delivered to the release point with the CBSA seals intact. If company seals are already affixed, it is not necessary to replace these seals with CBSA seals, however the load must be delivered to the release point with the seals intact. 49. Where the size, nature or routing of the shipment makes sealing of the container/railcar impracticable, other measures of securing the cargo for examination must be employed. For example, individual boxes or packages can be bound or sealed in a manner that prevents undetected removal or substitution of contents. In the case of uncrated machinery or equipment, serial numbers can be used for control purposes. Seal numbers, serial numbers or a notation of how packages have been secured must be indicated on form A28, Inspection or Operational Report Control (where applicable), by the Border Services Officer ( BSO ) at FPOA. Where the BSO determines that the goods cannot be securely sealed, the goods must be checked against the cargo control transmission. Any unloading for this purpose must be done by and at the expense of the carrier. 50. A BSO may permit a load to be moved in bond to a destination under convoy of a BSO where the nature of the goods or the type of vehicle used does not permit the merchandise to be placed under seal, or unreasonable time and labour would be involved in unloading and checking the goods, or for other reasons at the CBSA's discretion. This movement would be at the expense of the carrier. 51. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nConveyance arrival certification message\n52. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA.\n53. The CACM is required in addition to the cargo and conveyance ACI/eManifest data previously transmitted according to the prescribed timeframes as described in the Reporting of Imported Goods Regulations .\n54. The COC or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI.\n55. An arrival in the rail mode is defined as when the rail conveyance has physically arrived in Canada. The CACM can be transmitted and received a maximum of 30 minutes prior to arrival, allowing rail carriers to transmit their arrival request up to 30 minutes in advance of their actual arrival at the Canadian border.\n56. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) \"Reported Notice\" to the originator of the arrival message. This notice indicates that the COC (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act , for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release), authority to move for shipments in bond, authority to deliver for CSA shipments (where cargo and conveyance information was provided electronically through ACI/eManifest) or referral notification messages accordingly. For more information refer to the ACI/eManifest Non-Highway Conveyance Arrival Certification Message Implementation Guide found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n57. All section 12(1) \"Reported Notices\" sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations .\n58. For a complete list of the information that must be included in the CACM, refer to the ACI/eManifest Non-Highway Conveyance Arrival Certification Message Implementation Guide. For a copy of this guide, contact TCCU.\nACI/eManifest exemptions\n59. This section will outline circumstances in which ACI/eManifest cargo data is not required under section 12.1 of the Customs Act . A complete list is found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n60. Should clients choose to transmit ACI/eManifest data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nExceptions from cargo data – only conveyance data required\n61. The following are exempt from cargo data where only conveyance data is required:\n- goods that are being imported into Canada under the CLVS program by an approved courier Note: Low value shipments with a value for duty not exceeding the threshold amount, that are not imported under the CLVS program require ACI/eManifest data.\n- IIT – empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada (for example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally) Note: If container is for import, then ACI/eManifest cargo data is required.\n- mail (Canada Post, United States Mail, International) – as part of a mixed load\n- emergency repairs – includes conveyances that have been repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and the repairs were necessary to ensure the safe return to Canada of the conveyance\n- domestic in-transit movements, when using BSF708: Rail in Transit Manifest paper process\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling\n- loaded buffer cars – containing inert materials that meet a CFIA exemption and are for the protection of the train crew from hazardous or combustible materials and the materials themselves, from sources of ignition Note: Loaded buffer cars containing inert materials that do not meet a CFIA exemption (for example, soil) require full ACI/eManifest cargo data within the prescribed timeframes, as well as the applicable OGD approvals.\n- empty conveyances – conveyance transmission requires an indicator identifying the conveyance as being empty\n62. Report on arrival requirements under section 12(1) of the Customs Act , for all of the above exemptions are outlined in this memorandum.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "In bond movement",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Notice of arrival\n63. On arrival at the inland destination, the warehouse operator will electronically arrive the unreleased cargo with a WACM, transferring liability of those goods from the carrier to the warehouse. For more information on WACM, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nMovement and cargo control of unreleased goods in Canada\n64. Cargo arriving by rail for furtherance inland under rail cargo control must be delivered to a sufferance warehouse authorized to receive the goods as per Memorandum D4-1-4 : Customs Sufferance Warehouses unless exempted from this requirement. A list of exemptions is contained in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n65. Cargo arriving in Canada as rail traffic can be transferred to a highway carrier and move forward to its destination on the primary rail cargo control transmission provided that:\n- the highway sufferance warehouse at the destination is licensed to receive shipments on rail CCDs, and\n- the CBSA office at the destination is indicated on the primary cargo control transmission\n66. Cargo can be transferred to another sufferance warehouse after presentation and approval of a re-manifest . This applies only if the warehouse is licensed to receive the freight.\n67. Consolidated shipments may be transferred from a rail sufferance warehouse to a sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 : Customs Sufferance Warehouses. For more information on electronic house bills and movement between warehouses, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\n68. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 : Customs Sufferance Warehouses. Refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods and Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements, for required conditions.\n69. Cargo arriving by air, highway, or marine mode moving in-bond under rail cargo control must be re-manifested at the primary sufferance warehouse, and delivered to the destination sufferance warehouse.\n70. Containers arriving under rail cargo control moving in bond for export may be delivered to the exporting sufferance warehouse providing they remain intact, and the rail CCDs indicates the goods are for export.\n71. Cargo arriving under a highway cargo transmission must be delivered to a warehouse authorized to receive the goods. For information refer to Memorandum D4-1-4 : Customs Sufferance Warehouses.\nInterline transfers\n72. Rail carriers may transfer in bond goods to a secondary bonded rail carrier for export under the original carrier's CCD, provided that the final destination is indicated on the original cargo transmission.\n73. The transferring rail carrier will maintain full liability for the goods and will be absolved of liability to the CBSA once the goods have been acquitted by the conveyance operator upon export by reporting the CCN on the paper A5, Train Report Outward.\nNotification and error messages\n74. All ACI/eManifest data received will be validated and processed through CBSA's systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n75. There are two types of response messages clients can expect to receive from CBSA systems when transmitting ACI/eManifest data by electronic means:\n- positive responses\n- error responses\n76. Positive responses are issued in the form of \"Acknowledgements.\" Acknowledgements are generated when the EDI transmission has successfully passed all syntactical and validation edits.\n77. Error messages will be transmitted to the sender indicating the nature of the error, in the form of reject notices. Carriers must make corrections to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in \"Accepted\" status by the CBSA system.\n78. For a complete description of all notifications, response time frames, error messages and codes and their application, as well as Request for Information ( RFI ) notices, refer to Chapter 3: ACI/eManifest Rail of the ECCRD.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Corrections",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Corrections to cargo and/or conveyance data\n79. Changes or amendments to cargo and/or conveyance data shall be made as soon as they are known as per Chapter 3: ACI/eManifest Rail of the ECCRD.\nAdd/Change/Delete (cancel)\n80. An \"add\" is used for the first transmission (original) of ACI/eManifest data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n81. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately.\n82. However, if a CCN on a cargo submission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo or conveyance, and then transmit an \"Add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n83. A \"delete\" (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n84. Deletions may be made at any time up until arrival at the port of report. If a conveyance transmission is on file, it must be changed or cancelled before an associated cargo can be cancelled.\nNote: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 90 days.\nPost – arrival amendments\n85. Cargo and conveyance data transmissions, if found by the carrier to be in error post-arrival , must be amended as soon as the error is discovered.\n86. Some key data elements cannot be electronically amended or deleted post-arrival . If amendments/deletions to these data elements are required, the online form, BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post-Arrival – All Modes must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to the CBSA commercial office.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "In-transit shipments",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Conveyance report – transiting through Canada from/to a foreign point\n87. Rail carriers are responsible for reporting cargo transiting through Canada to the CBSA at the FPOA by using EDI. Paper A5, Train Report Outward, will be used to report the conveyance at point of exit. Alternatively, reported cargo transferred to a vessel for export to a foreign country will be acquitted by the Marine outward report.\n88. Paper A5 must list the CCNs associated with the cargo that is exiting Canada on that particular conveyance.\n89. Additional information may also be included, such as:\n- carrier name and contact information\n- carrier code\n- date and time the A5 is being sent to the CBSA\n- date and estimated time of arrival to the port of export\n- train number or report number (not railcar number)\n- export reporting office ( ERO )\n- order number (order of railcars built on the train)\n- railcar number\n- container number (if containerized)\nCargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States)\n90. EDI rail carriers no longer have to use form BSF708: Rail in Transit Manifest to report freight shipments in-transit through Canada (United States – Canada – United States). Instead, the rail carrier has the option of transmitting ACI/eManifest cargo data. If electronic cargo is being transmitted, rail carriers are reminded to not use the in-transit cargo exception code on the conveyance report, and to select \" in-transit \" in the \"Movement Type (Manifest Type Code)\" field of the cargo transmission.\n91. If using the form BSF708 paper option, the CBSA will not issue AMPS penalties for failing to electronically transmit in-transit cargo data.\n92. Paper A5, Train Report Outward, is to be presented upon exit from Canada. Carriers must export sealed loaded railcars at the point of exit with the seals intact. If the seals are broken, the railcars must go to the local rail examination facility where a BSO may do a physical check of the contents against relative waybills. Upon approval, the railcars will be released to return to the United States.\n93. Carriers cannot divert in-transit cars to Canadian destinations. If the carrier does divert the in-transit cars or holds the cargo for disposal in Canada, a BSO will detain the cars immediately for determination.\n94. Carriers can export in-transit cars at any CBSA office where railways cross the international border. The CBSA will allow a route change from one point of exit to another. This is not considered as a diversion for CBSA purposes.\nProcedures for Canadian goods in-transit through the United States (Canada – United States – Canada)\n95. The paper A5, Train Report Outward, is required to be presented upon exit from Canada for the first leg of the in-transit cargo move. Upon re-entry , rail carriers are required to transmit Canadian origin cargo as an import to Canada. Rail carriers are asked to include the text \" in-transit Canadian origin goods\" in the special instructions field of the cargo transmission.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Unique shipment processes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "96. The following rail specific processes are not exempt from ACI/eManifest data; however the reporting or ACI/eManifest requirements differ in some manner.\nLoaded buffer cars\n97. Loaded rail buffer cars containing inert materials that meet the CBSA cargo exception and a CFIA exemption do not require the transmission of ACI/eManifest cargo data. Verify that the material contained within the buffer car is exempt from CFIA in the Automated Import Reference System (AIRS). If the CFIA exemption is met, the rail carrier is advised to transmit the appropriate cargo exception code, code 02 Ottawa File and Container Banks (Instruments of International Trade) within the ACI/eManifest conveyance data.\n98. Loaded buffer cars containing inert materials that do not meet a CFIA exemption (for example, soil) require full ACI/eManifest cargo data within the prescribed timeframes, as well as the applicable OGD approvals.\nOverages/shortages\n99. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods must be followed.\nNon-emergency repairs\n100. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo.\nDangerous commodities\n101. The Transportation of Dangerous Goods Regulations require that all shipments of dangerous goods be classified, labeled, placarded, packaged, and documented in a specific manner by the shipper. For more information, refer to Memorandum D19-13-5 : Transportation of Dangerous Goods .\n102. ACI/eManifest cargo and conveyance information pertaining to dangerous commodities must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.\nDerailments and wrecks\n103. Cargo control transmissions and waybills that cannot be properly acquitted at the receiving CBSA office due to a railway derailment or wreck should be referred to the CBSA office where the rail carrier originally reported the wreck. The responsibility to ensure correct acquittal of waybill quantities, and the merit of any application to account for damaged goods rest with the CBSA office so notified.\nAdditional unique processes\n104. An ACI/eManifest cargo transmission is required for an empty railcar, where the railcar is the imported good.\n105. The carrier must report all shipments of Company Owned Material (COMAT) on an ACI/eManifest cargo transmission.\n106. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state \"shipper's load and count\" and the shipper must seal all units before transferring to the carrier. \"Shippers load and count\" is not a description of the goods.\n107. In the case of car, container, or trailer-on-flatcar load lots (one type of commodity), show the actual number of cartons, cases, barrels, etc., of the commodity.\n108. In case of bulk commodities, the quantity on the CCD or electronic report will be shown as \"1,\" representing one railcar.\n109. Other unique shipment processes are referenced in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive ( ETA ) and value included ( VI ) shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving into Canada\nRailway rolling stock\n110. All locomotives, railway rolling stock, and miscellaneous railway equipment arriving in or departing from Canada are required to report to the CBSA.\n111. If they are being imported temporarily for the purpose of international commercial service they are classified under tariff item 9801.10.10 of the Chapter 98: T2025 – Special classification provisions – non-commercial and are customs duty free. ACI/eManifest cargo and conveyance data are required and when exported, they are reported on a paper A5, Train Report Outward.\n112. The determination of whether or not locomotives, railway rolling stock or miscellaneous railway equipment are engaged in international commercial transportation is based on the origin and destination of the goods carried and not the actual route of the locomotive, railway rolling stock or miscellaneous railway equipment. For more information, refer to Memorandum D3-1-5 : International Commercial Transportation .\n113. Foreign railway rolling stock imported into Canada to be temporarily engaged for domestic use under tariff item 9801.20.00 may do so with goods on board.\n114. All locomotives, railway rolling stock and miscellaneous railway equipment arriving in or departing from Canada must be reported and are normally not accounted for but are documented on ACI/eManifest conveyance transmissions and on a paper A5, Train Report Outward.\n115. Companies wishing to temporarily engage foreign railway rolling stock for domestic use do not require pre-authorization from the CBSA. However, the importation of the railway rolling stock must be under a lease or contract, for a period not exceeding 12 months, signed prior to the importation.\n116. The foreign railway rolling stock cannot be removed from Canada for any reason, including being placed in international service. Foreign railway rolling stock that is being used for domestic in-transit movements from one place in Canada to another place in Canada, through the United States, is not considered to have been placed in international service.\n117. Importers of foreign railway rolling stock that is owned or controlled by United States railway companies must report the diversion of any railway rolling stock that is removed from international service and temporarily diverted into Canadian domestic service.\n118. Importers of foreign railway rolling stock that is not the property of or under the control of a United States railway must report the diversion of any railway rolling stock that is removed from international service and temporarily diverted into Canadian domestic service. The railway rolling stock that has been diverted from tariff item 9801.10.10 must be classified under Chapter 86 of the Customs Tariff .\nNote: Goods of tariff item 9801.20.00 must be owned or under the control of a railway company in the United States. The period of diversion cannot exceed 90 days in one calendar year. The 90 days does not have to occur consecutively. The origin may attract customs duties which would be paid the first time only.\n119. The importer is required to monitor the length of time the railway rolling stock is diverted to Canadian domestic use.\n120. Importers of railway rolling stock that has been manufactured in Canada that is diverted temporarily from international service and placed into Canadian domestic service must report the diversion. In this case, the Canadian railway rolling stock would have been manufactured in Canada for export and never entered into domestic service. If the Canadian railway rolling stock is owned or under the control of a railway company in the United States, it is being diverted from tariff item 9801.10.10 to tariff item 9801.20.00. If the railcars are owned or under the control of a foreign railway other than a United States railway, the railcars will be diverted to Chapter 86 of the Customs Tariff . The period of diversion cannot exceed 90 days in one calendar year. The 90 days does not have to occur consecutively.\n121. For information regarding non-taxable importations, refer to the Excise Tax Act Schedule VII.\n122. For information regarding the calculation of GST on railway rolling stock, refer to the Value of Imported Goods (GST/HST) Regulations (sections 9, 10 and 11).\nExportation process of railway rolling stock\n123. It is the importer's responsibility to advise the regional CBSA office at the place where the goods were accounted for, that the railway rolling stock has been exported. Proof of export must be provided within 30 days of the exportation of the last railcar or when the lease or contract expires, whichever is earlier.\n124. Proof of export can be provided by any of the following, on condition that it clearly demonstrates that the diverted railcar has left Canada and the date of departure is evident:\n- a validated A5, Train Report Outward\n- a certified E15 (identification of goods exported or destroyed)\n- United States customs report\n- an internal off-line report\n- an interline report with United States railway company",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Failure to submit ACI/eManifest information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "125. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no ACI/eManifest information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to CBSA, AMPS may be issued to the carrier for non-report .\n126. When the conveyance is known, the CRN must also be amended to add this post-arrival cargo.\n127. Post-arrival cargo that is not attached to a related CRN will be presented to the nearest CBSA office to have the status electronically updated to \"Arrived.\" This must be done to enable release of the goods.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Contingency plan in the event of system failure",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "128. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n129. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Penalty information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "130. For information on administrative penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System . Information on AMPS penalties is also available on the Administrative Monetary Penalty System .\n131. Other administrative sanctions, such as the revocation of program privileges and penalties of OGD's, may also be applicable.",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Additional information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "132. For additional information, within Canada and United States, call the Border Information Service (BIS) at 1-800-461-9999 . From outside Canada and United States, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (except holidays). TTY is also available within Canada and United States: 1-866-335-3237 . Additional information can also be found on Contact border information services .",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information:\nApplicable legislations\n- Canadian Food Inspection Agency\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Customs Act\n- Customs Tariff\n- Excise Tax Act\n- Excise Act\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\n- Transportation of Goods Regulations\n- Transportation of Dangerous Goods Regulations\n- Value of Imported Goods (GST/HST) Regulations\nRelated D-memos\n- Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-5 : International Commercial Transportation\n- Memorandum D3-1-8 : Cargo – Export Movements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D4-1-4 : Customs Sufferance Warehouses\n- Memorandum D17-1-4 : Release of Commercial Goods\n- Memorandum D19-13-5 : Transportation of Dangerous Goods\n- Memorandum D20-1-1 : Exporter Reporting\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-1-1 : Partners in Protection Program\n- Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers\nSuperseded D-memo\nD3-6-6 dated November, 2022\nIssuing office\nMarine Rail Policy and Programs Unit Marine and Rail Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D3-6-6-15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D3-6-6",
+    "marginal_note": "Related link",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Electronic Commerce Client Requirements Document",
+    "history": "",
+    "last_amended": "2025-05-29",
+    "current_to": "2025-05-29",
+    "citation": "Memorandum D3-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D4-1-4 Customs Sufferance \nWarehouses \nISSN 2369-2391 \nOttawa, October 21, 2024 \nPlain language summary \nTarget audience: Applicants and licensed operators of customs sufferance warehouses. \nKey content: Outlines the responsibilities to obtain, amend or cancel a sufferance warehouse \nlicence. \nKeywords: application, financial security, building requirements, storage, warehouse types. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been updated to reflect the implementation of the CBSA Assessment \nand Revenue Management (CARM) system; the introduction of an excise duty (vaping duty) on \nvaping products; a policy update on the good character assessment; and clarify ownership \nchanges and definitions of applicants. \nDefinitions \n“Act” means the Customs Act. \n“Applicant” means an individual, partnership or corporation who applies for a licence. \n\n2 \n\n“Bulk Cargo” means goods that are loose or in mass, such that they are confined only by the \npermanent structures of the vessel, without intermediate containment or intermediate \npackaging. \n\"Break bulk cargo\" means specified goods other than: \n(a) Goods within cargo containers, \n(b) Bulk goods, or \n(c) Empty cargo containers. \nBreak-bulk goods also includes goods such as oil and gas equipment, construction equipment \nand automobiles. \n“CBSA Assessment and Revenue Management (CARM)” is a duty and tax collection system \ndeveloped to modernize and simplify the process of importing goods into Canada. \n“Carrier” means a person involved in international commercial transportation who reports \ncargo to the CBSA and/or who operates a conveyance used to transport specified goods to or \nfrom Canada. \n“CARM Client Portal (CCP)” serves as the primary hub for Trade Chain Partners to interact \nwith the CBSA relating to the importation of goods into Canada. \n“Consolidation” means a number of shipments are grouped together by a consolidator or \nfreight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill \nof lading and reported to the CBSA on one cargo control document (CCD). \n“C/VESS” is an authorized marine port of entry where cargo and commercial vessels, other \nthan ferry boats or cruise ships, but including other commercial passenger vessels such as tour \nboats and charter boats (e.g., whale-watching, fishing, sightseeing), report to the CBSA. \n“Deconsolidation” means the process whereby a consolidated shipment is divided into \nindividual shipments consigned to various consignees. \n“Excise warehouse licensee” means a person who holds an excise warehouse licence \nissued under section 19 of the Excise Act 2001. \n“Freight forwarder” means a person who, on behalf of one or more owners, importers, \nshippers or consignees of goods, causes specified goods to be transported by one or more \ncarriers. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "“Licence” means a licence to operate a place as a sufferance warehouse as provided for in \nsection 24 for the Customs Act. \n\n3 \n\n“Licensee” means an individual, partnership or corporation to whom a sufferance warehouse \nlicence has been issued. \n“Place of safe-keeping” means a place that has been designated by the Minister pursuant to \nsection 37.1 of the Customs Act for the safe-keeping of goods. \n“Regulations” in this memorandum means the Customs Sufferance Warehouses Regulations, \nunless otherwise specified. \n\n“Re-manifest” means a new cargo control document, with a new cargo control number, which \nis presented to change a cargo control document that had previously been submitted to the \nCBSA. Re-manifests are generally presented to change the destination office or carrier code. \nGuidelines \n1. This memorandum explains the procedures an individual or company must follow to obtain, \namend or cancel a Canada Border Services (CBSA) customs sufferance warehouse licence. It \nalso describes the terms and conditions for operating a sufferance warehouse and the types of \nsufferance warehouses that may be licensed in Canada. \n\nIntroduction \n\n2. Sufferance warehouses are privately owned and operated facilities licensed by the Canada \nBorder Services Agency (CBSA) for the control, short-term storage, transfer, delivery and \nexamination of in-bond goods until the goods are released by the CBSA or exported from \nCanada. \n\n3. The CBSA will aim to process customs sufferance warehouses licence applications within \n60 business days from the date the complete application is received through the CARM Client \nPortal (CCP). \n\n4. Applicants are expected to monitor the CCP for notifications about the status of their \napplication to ensure there are no delays in processing. \n\nLicensing of Sufferance Warehouses \n\nApplication for a Licence \n\n5. A complete application with supporting documentation must be submitted using the CCP in \norder to be considered for a license to operate a customs sufferance warehouse. Instructions \non how to register for an account and how to submit an application through the CCP can be \nfound on the CBSA CARM webpage. \n\n6. Applicants are expected to monitor the CCP for notifications regarding their application to \nensure there is no delay in processing. \n\n4 \n\n7. An individual is qualified as an applicant if: \n(a) they are of good character; and \n(b) they have sufficient financial resources to conduct their business in a responsible \nmanner. \n8. A partnership is qualified as an applicant: \n(a) When, in the case of a partnership composed of individuals, \n(i) the partners are of good character; and \n(ii) have sufficient financial resources to conduct its business in a responsible manner. \n(b) When in the case of a partnership composed of corporations, \n(i) all of the directors of the corporation are of good character; and \n(ii) have sufficient financial resources to conduct its business in a responsible manner. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "9. A corporation is qualified as an applicant if: \n(i) the corporation is of good reputation; \n(ii) all of the directors are of good character; and \n(iii) the corporation has sufficient financial resources to conduct its business in a responsible \nmanner. \n\n10. Only the person who will operate the business may file for an application in the name of a \nsole proprietorship. However, one of the partners or associates may file an application on \nbehalf of a partnership or unincorporated association and one of the directors may file on \nbehalf of a corporation. \n\n11. The completed application must be submitted with the following: \n\n(a) a blueprint, or reasonable facsimile, of the entire building, indicating: \n\n(i) if the building exists or is to be constructed; \n(ii) the type of construction; \n(iii) the location that is to be used for the storage of goods; \n(iv) the location of all partitions, doors, windows, and stairs; \n(v) the location and dimensions of an examining room or office for the use of the \nCBSA, where applicable; \n(vi) the location of telephones, lights and source of heat in the CBSA office and \nexamining room, where applicable; and \n(vii) the location of the washroom facilities; \n\n5 \n\n(b) information on the type of fire-safety equipment such as extinguishers and sprinkler \nsystem; \n\n(c) a site plan of the property showing the location of the warehouse building and the \ndetention compound or parking area; \n\n(d) when requested by the CBSA, letters from importers in support of the application for \nthe establishment of the sufferance warehouse; \n\n(e) a business registration document which shows all owners, partners, officers and \ndirectors listed on the application; \n\n(f) documents showing that the applicant has sufficient financial resources to lease or \npurchase a sufferance warehouse and to operate that facility; and \n\n(g) where applicable, a copy of the cargo handling contract. A sample cargo-handling \ncontract can be found in Appendix A of this memorandum. \n\n(h) a certified Criminal Records Check* for each owner, partner, officer and director for \nthe entity applying; \n\n* A certified Criminal Records Check is performed by the local police authority or an accredited \nthird-party using fingerprint technology. General information on obtaining a criminal record \ncheck and fingerprints can be found on the Royal Canadian Mounted Police website. As each \njurisdiction may have their own process, please consult the local police authority for specific \ninformation on certified criminal record checks. Foreign applicants should consult their local \npolicy authority. \n\nAll fees associated with the criminal records check is the responsibility of the applicant(s). \n\n12. To protect the security of the information provided for in (e) and (f) above, the documents \nmust not be submitted through the CCP. Applicants should mail the documents to the local \nCBSA office where the application has been submitted. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "13. The applicant will receive an acknowledgement in the CCP that their application has been \nsuccessfully submitted to the CBSA. \n\n14. If information is missing and the application is deemed incomplete, the CBSA will reject the \napplication and the applicant will receive notice containing the reasons for the refusal through \nthe CCP. \n\n15. The applicant may resubmit a completed application with corrections to the CBSA through \nthe CCP. \n\n16. Upon receipt of a completed application the CBSA will begin the application assessment. \nThis will trigger the 60 day service standard. \n\n6 \n\n17. The CBSA will examine the proposed sufferance warehouse to ensure that the facility \nmeets the requirements for location, suitability, security, accommodations, heating and lighting \nas set out in Part II of the Customs Sufferance Warehouses Regulations – Operation of \nSufferance Warehouses. \n\n18. Applicants should not finalize any lease or expend capital resources for renovations or \nconstruction of sufferance warehouse facilities until the application has been approved. \n\n19. Applicants must not start operating the sufferance warehouse until the application has \nbeen approved by the CBSA. \n\n20. If the application is denied the CBSA will notify the applicant through the CCP with the \nreasons for denial. \n\nRequirements to Obtain a Licence \n\n21. Before the CBSA approves an application for a sufferance warehouse, or issues a licence \nto the applicant, the following conditions must be met: \n\n(a) the applicant is of good character; \n\n(b) the applicant has sufficient financial resources to enable them to provide the \nfacilities, equipment, personnel and services required under sections 11 to 13 of the \nregulations and to lease or purchase the proposed sufferance warehouse; \n\n(c) the volume and nature of business in the area in which the applicant proposes to \noperate a sufferance warehouse is such that a sufferance warehouse is needed to serve \nthe importers in that area; \n\n(d) the site of the proposed sufferance warehouse is within a reasonable distance from \nmajor transportation routes and a CBSA office; \n\n(e) the proposed sufferance warehouse contains adequate space for the storage of \nimported goods; \n\n(f) the structure of the proposed sufferance warehouse will be suitable for the operation \nof a sufferance warehouse; \n\n(g) the CBSA is able to provide customs services with respect to the proposed \nsufferance warehouse; and \n\n(h) the required amount of financial security in the proper format is deposited with the \nCBSA. See section below on Financial Security. \n\nFinancial Security - Applications \n\n7 \n\n22. Security for each sufferance warehouse must be calculated using $1000 for each 1000 \nshipments or releases destined to the warehouse facility per year. Security will not be less than \n$20,000 per warehouse. \n\n23. The Financial Security (Electronic Means) Regulations allows for the posting of electronic ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "bonds. The CCP must be used to post financial security. Memorandum D1-7-1, Posting \nSecurity for Transacting Bonded Operations outlines the policy and procedures regarding \nposting financial security for CBSA bonded transactions. \n\n24. Financial security is accepted in CARM via one of three methods: \n(a) the applicant submits a non-cash bond via the CCP and their surety provider \naccepts it; \n(b) the applicant posts a cash deposit in the CCP (\"cash bond\"); \n(c) the applicant's surety provider sends the non-cash bond via an Application \nProgramming Interface (API) on behalf of the applicant and the bond is \nautomatically accepted in CARM. \n\nFor more information on financial security in CARM refer to the CARM R2 Playbook - 14.0 \nFinancial Security, which can be found on the CBSA CARM webpage. \n\n25. An applicant can obtain one bond covering all their RMs within the sufferance warehouse \nprogram or one bond per RM. All bonds received by the CBSA must list the RM assigned to the \nsufferance warehouse. The amount of security should reflect $1000 per every 1000 shipments \nand must not be less than $20,000 per number of warehouses included in the security or \nreflected on the bond. \n\nFinancial Security – Amendment \n\n26. The licensee will review financial security on an annual basis and submit an amended \nsufferance warehouse application form indicating the volume of goods for the previous year. \nFinancial security should be updated if needed. This annual financial security review will be \nsubmitted through the CCP for CBSA assessment. \n\n27. Non-compliance with financial security requirements may result in suspension or \ncancellation of the licence. \n\n28. If a licence is cancelled, the CBSA will notify the surety company to cancel the bond, if one \nwas posted on behalf of the licensee. Licensees should monitor the CCP for notifications from \nthe CBSA regarding bond status. \n\n29. At no time will the financial security be allowed to lapse. Failure to present new financial \nsecurity to the CBSA before the termination date of the existing security could result in the \nsuspension of the licence. \n\n8 \n\n30. Amendments to financial security must be completed through the CCP. Refer to the CARM \nPlaybook for instruction on amending financial security. \n\nApproval of Application \n\n31. When an application for a sufferance warehouse is approved, the CBSA will send the \nlicence, the licence number, sub-location code, and the BN15 to the applicant through the \nCCP. Financial security must be received before the licence will be issued. \n\nAmendment, Cancellation or Suspension of Licence \n\nAmendment Requested by the Licensee \n\n32. Licensees must request licence amendments through the CCP using Form E400. Requests \nfor amendments will be treated as new applications. If the amendment is approved, the CBSA \nnotify the licensee and provide an amended licence, if applicable, through the CCP. If the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "amendment is denied a notification will be sent through the CCP with rationale for denial. \n\nAmendment by the CBSA \n\n33. The CBSA may only amend a licence for the following purposes: \n\n(a) To change a specified restriction on the licence regarding the class of goods which \nmay be received or to specify such a license restriction. \n\n(b) to change the circumstances specified in the licence in which goods may be received \nin the sufferance warehouse, or to specify such circumstances; or \n\n(c) to change the name of the licensee, where the name of the licensee is changed. \n\n34. Licensees will be given 90 days’ notice through the CCP if the Minister intends to amend a \nlicence due to subparagraphs (a), (b) and/or (c) above. The licensee will be given a period \nof 90 days from the date of the notice to make representations to the CBSA through the \nCCP as to why the licence should not be amended. The licensee is responsible to monitor \nthe CCP for CBSA communications as the 90 day notice period cannot be extended. \n\nCancellation/Closure Initiated by the Licensee \n\n35 Licensees who wish to cancel their sufferance warehouse licence must advise the CBSA, \nthrough the CCP, at least 60 days before the effective cancellation/closure date. The CBSA \nwill acknowledge the notice of cancellation/closure through the CCP. In the case of an abrupt \nor unplanned closure (e.g. as a result of a fire, bankruptcy) the licensee must immediately \nadvise the local CBSA office of the closure, in order that measures can be taken by the CBSA \nto control access to the facility. A Sufferance Warehouse Enrolment Form must be uploaded \ninto the CCP with field 2 checked off to indicate \"Request for a cancellation of licence\" in either \ncircumstance. \n\n9 \n\nCancellation by the CBSA \n\n36. In accordance with section 7 of the Regulations, the CBSA may cancel a licence where the \nlicensee: \n\n(a) no longer owns or leases the place that is licensed as a sufferance warehouse; \n\n(b) requests the Minister in writing to cancel the licence; or \n\n(c) is bankrupt. \n\n37. A 90-day notice period is not applicable when the reason for cancellation is one of the \nabove. \n\nSuspension (or Cancellation) Initiated by the CBSA – With Notice \n\n38. In accordance with section 8(1) and subject to section 9 of the Regulations, the CBSA may \nsuspend (or cancel) a licence where the licensee: \n\n(a) is the subject of a receivership in respect of his debts; \n\n(b) fails to comply with any Act of Parliament, or any regulation made pursuant thereto, \nthat prohibits, controls or regulates the importation or exportation of goods; \n\n(c) has, in the course of his operation of the sufferance warehouse, acted dishonestly in \nhis business dealings with customs brokers, importers, carriers, Her Majesty or \nservants of Her Majesty; or \n(d) has been incompetent in the operation of the sufferance warehouse. \n\n39. When a licence is suspended by the Minister, the CBSA will immediately advise the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "licensee through the CCP of the suspension and provide all relevant information concerning \nthe grounds for the suspension. The licensee will have 90 days to provide information why the \nlicence should be reinstated. This information should be provided through the CCP as indicated \non CBSA’s suspension letter. \n\n40. In cases where the licensee must take corrective action, the proposed suspension will be \nwithdrawn when the CBSA is satisfied that the reasons for the suspension no longer exist. \n\nReinstatement of Licence by the CBSA \n\n41. The Minister may reinstate a suspended licence where the Minister is satisfied that the \ncause for the suspension no longer exists. \n\n10 \n\n42. The CBSA will advise licensees through the CCP when a suspended licence has been \nreinstated. \n\nCancellation Initiated by the CBSA – With Notice \n\n43. In accordance with section 8(2) and subject to section 9(3) and (4) of the regulations, the \nCBSA may cancel a licence where: \n\n(a) the volume of goods being received in the sufferance warehouse is no longer \nsufficient to warrant the continued operation; \n\n(b) there is no longer a need for a sufferance warehouse in the area in which the \nsufferance warehouse is located; or \n\n(c) the CBSA is no longer able to provide customs services with respect to the \nsufferance warehouse. \n\n44. Before the Minister cancels a licence for the above reasons, the CBSA will advise the \nlicensee by communications sent through the CCP 90 days prior to the intended date of \ncancellation. The CBSA will provide the licensee with all relevant information concerning the \ngrounds for the cancellation. During this 90-day period, the licensee may provide information to \nthe local CBSA through the CCP as indicated in CBSA’s notice of cancellation explaining why \nthe licence should not be cancelled. The CBSA will consider this information and the notice of \ncancellation will be withdrawn if the Minister is satisfied that the cause for the cancellation no \nlonger exists. \n\nChange of Ownership/Lease Agreement \n\n45. When a change of ownership or control of a licensed sufferance warehouse is planned, the \nexisting licensee must advise the CBSA through the CCP at least 60 days before the effective \ndate of the change. \n\n46. If ownership or control of the licensed sufferance warehouse changes, the CBSA will \ncancel the existing licence. A change of ownership or control of a warehouse requires \nsubmission of a new application for a sufferance warehouse licence. The new owner, lessee or \nthe party taking control of the warehouse must apply for a new licence through the CCP by \ncompleting and uploading Form E400 and submitting all documents required in paragraph 10 \nabove. If the applicant is not making changes to the physical structure of the facility, the \nbuilding plan specifications may not be required. The CBSA will process the application as if it \nis a new warehouse. \n\n47. Sufferance warehouse licenses cannot be sold or transferred to another party. A new ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "application must be submitted and undergo a verification of regulatory requirements before the \nchange of ownership takes place. All supporting documents must be uploaded into the CCP to \nprove the ownership change. \n\n11 \n\nChange of Ownership of Highway Sufferance Warehouse (Type BW) \n\n48. When a change of ownership or control of a Type BW warehouse is planned, the licensee \nmust advise the CBSA using the CCP at least 60 days before the effective date of the change. \n\n49. If the Minister determines that a new or an additional Type BW highway sufferance \nwarehouse is required, applications will be invited through the issuance of a Customs Notice. \nAll applicants in response to advertisements must complete an E400 and submit through the \nCCP as indicated on the Customs Notice. \n\nSub-Leasing a Sufferance Warehouse \n\n50. Sufferance warehouse licensees may sub-lease a section of their warehouses to a person \nor persons licensed to operate a sufferance warehouse. \n\n51. Where a sufferance warehouse is restricted by the terms and conditions of its licence to \nthe receipt of goods arriving by motor vehicles used for commercial purposes, the licensee may \nlease space to any carrier who has requested space for his exclusive use in the operation of a \nseparate sufferance warehouse. In this situation sufferance warehouse licensees may sub-\nlease a section of their warehouses to a person or persons licensed to operate a sufferance \nwarehouse \n\n52. To obtain a licence to operate a separate sufferance warehouse, the person or persons \nwishing to sub-lease a section of the warehouse, referred to as the lessee, must complete the \nSufferance Warehouse Program Enrolment Form E400 and provide this completed application \nto the licensee, also referred to as the lessor, for submission to the CBSA through the CCP. \nThe completed application must be uploaded with the following: \n\n(a) a diagram of the floor plan designating the leased area. The space must be \nadequate to meet the operational needs for a sufferance warehouse; and \n\n(b) financial security. \n\n53. The CBSA will process the application in the same manner as a new application to operate \na sufferance warehouse. \n\n54. The sufferance warehouse lessors must also advise the CBSA in writing of any relocation, \nreductions, extensions, or other changes that impact their sufferance warehouse licence, \nincluding changes resulting from sub-leasing within their warehouse. Lessors must submit a \ncopy of the amended floor plan through the CCP. If approved by the CBSA an amended \napplication is not required from the lessor. \n\nResponsibilities of the Licensee \n\n12 \n\nRelocation of Warehouse \n\n55. When planning a change in location, the licensee must complete and upload Form E400 \ninto the CCP at least 60 days in advance of the planned relocation. \n\n56. The CBSA will process the application for relocation in the same manner as for new ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "applications. If approved, the CBSA will issue a new licence for this location. The licensee must \nprovide new security or a rider amending the existing financial security bond indicating the \nrelocated warehouse location. \n\n57. If a licensee relocates the sufferance warehouse operation without the CBSA’s previous \nwritten approval, the CBSA may cancel the existing licence to operate a sufferance warehouse. \n\n58. Applicants should not expend capital funds on construction or renovations to the relocation \nsite until a licence is issued or until the application has been approved in principle. \n\n59. Applicants must not start operating the sufferance warehouse at the new location until a \nprovisional or final approval has been given by the CBSA. \n\nClosure of Warehouse \n\n60. The licensee must advise the CBSA in writing through the CCP at least 60 days before the \neffective date of the closure. The CBSA will acknowledge a notice of closure from a licensee. \n\n61. All in-bond goods must be accounted for by the payment of duties and taxes or by \ntransferring the goods to a location authorized by the CBSA, before any sufferance warehouse \ncloses. The goods may also be exported from Canada. \n\n62. A CBSA officer will conduct a warehouse check to ensure that all in-bond goods have \nbeen accounted for. \n\nFacilities \n\n63. Licensees are responsible for identifying and providing adequate space in the warehouse \nbuilding and the detention compound for the safe storage of in-bond goods. If it is determined \nthat there is not enough space for the volume of traffic, the CBSA may ask the licensee to \nprovide additional storage space. \n\n64. Licensees may be required to provide a detention compound or parking area for the \nstorage of imported goods that are held in a conveyance, should the CBSA so request. \n\n65. Unless the sufferance warehouse licensee has made other arrangements with parties \nusing the warehouse facilities, the licensee is responsible for providing adequate space, the \nproper equipment for unloading and moving shipments as well as personnel to locate, open, \nand close packages for CBSA examinations. \n\n13 \n\n66. Licensees are responsible for providing washroom facilities and offices for the use of \nofficers, and the heat, light and cleaning services necessary for those facilities and offices, \nwhere so requested by the CBSA. \n\nN.B. Warehouse operators are expected to provide and maintain a clean and safe environment \nfor all CBSA personnel attending their facilities in order to meet health and safety regulations. \n\n67. Licensees are responsible to provide facilities, equipment and personnel sufficient to \ncontrol access to the sufferance warehouse and provide secure storage of the goods stored in \nit, including: \n\n(a) doors and other building components of sturdy construction; \n\n(b) secure locks on doors and windows; \n\n(c) signs that indicate the security requirements applicable to the premises; and \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(d) where the sufferance warehouse will be used for the storage of designated goods, \nsuch additional facilities and equipment as may be required to ensure the secure storage \nof those goods. \n\nBuilding Requirements \n\n68. Sufferance warehouse building requirements will be subject to approval by the local CBSA \noffice and must have, as a minimum: \n\n(a) a storage area with access from the exterior of the building provided by a freight \ndoor; \n\n(b) a heated office area and an examining area or a combined office and examining \nroom for use by CBSA examiners, where applicable. The office and examining room \nmust be protected from the elements. If the warehouse is serviced by the CBSA on a \ncall-out or part-time basis, the operator need only provide the use of an office when \nrequired by CBSA officials; and \n\n(c) a secure depository for CBSA documents, if requested by the CBSA. \n\n69. A separate area exclusively for the storage of in-bond shipments is required in the \nwarehouse building or in the detention compound. In-bond goods must not be co-mingled with \ndomestic goods and access to in-bond goods must be restricted to authorized persons only. \n\n70. If a group of sufferance warehouses is located in a building owned by a person or \ncompany other than the applicant, the landlord must provide accommodation, utilities, and \nfurnishings for the CBSA examiners’ office. Individual applicants are required to provide only \nspace, equipment, and a worktable needed for examining goods. \n\n14 \n\n71. When a sufferance warehouse is being constructed, the building must conform exactly to \nthe original plans submitted to the CBSA unless the CBSA has given previous approval to \ndeviate from the original plans. \n\nBuilding Modifications \n\n72. Licensees must get approval from the CBSA before starting modifications that will affect \nthe sufferance warehouse area. Such modifications would include: \n\n(a) any reduction or expansion affecting the sufferance warehouse including the CBSA \noffice area within the warehouse; \n\n(b) any change affecting freight doors, entrance doors, or windows; and \n\n(c) any change affecting other physical security requirements. \n\n73. The licensee must submit a Form E400 indicating an amendment in field 2 with a drawing \nshowing the proposed changes through the CCP. The CBSA will send a notice through the \nCCP advising if the amendment has been approved or denied. \n\n74. For certain warehouse types: BW, SL, SO, SO(CSA), final approval of proposed changes \nis given by CBSA Headquarters on the recommendation of the local CBSA office. \n\nAccess Restrictions to Sufferance Warehouse Facilities \n\n75. In accordance with subsection 12(2), of the regulations, no person other than the licensee, \nan employee of the licensee or an employee of a carrier engaged in the delivery of goods to or \nthe removal of goods from the sufferance warehouse, shall enter any place in it where goods \nare stored, without the written authorization or the attendance of an officer. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "76. Licensees must take reasonable measures to restrict warehouse access to authorized \npersons only. Unauthorized persons are not allowed access to a Sufferance Warehouse \nwithout previous written authorization from the CBSA or unless they are accompanied by a \nCBSA officer. Signs informing of this restriction must be posted at the warehouse entrances. A \nCBSA officer must accompany customs brokers and their employees who wish to get invoices \nor other documents from shipments stored in the warehouse. Special service charges may \napply, as outlined in Memorandum D1-2-1, Special Services. \n\n77. The CBSA has granted authorization for Transport Canada's (TC), Transportation Security \nInspectors (TSIs) to access CBSA licensed air carrier sufferance warehouses and bonded air \ncargo located within the warehouse. TSIs promote compliance of the Air Cargo Security \nProgram and are tasked with verifying that the Cargo Security Form is attached with the air \nwaybill documents. As the Cargo Security Form is not physically attached to the goods, TSIs \nwill not normally perform any physical screening of the cargo. \n\n78. TSIs do not need to obtain special permission from the local CBSA office, nor require a \nCBSA officer to be on site each time they require access to a SW. TSIs possessing a valid TC \n\n15 \n\n\"inspector\" identification card are authorized to access all CBSA controlled air cargo sufferance \nwarehouses across Canada and must present their identification card to the warehouse \noperator each time entry is requested. \n\n79. Licensees handling imported freight on behalf of carriers and importers must take \nreasonable measures to ensure that confidentiality regarding their clients’ shipments is \nmaintained at all times. \n\nReceipt and Refusal of Goods into the Warehouse \n80. In order to be compliant with section 14 of the Regulations, the licensee must electronically \nacknowledge receipt of all unreleased goods destined to the warehouse upon receiving the \ngoods from the carrier. This is done by transmitting an electronic Warehouse Arrival \nCertification Message (WACM) upon the arrival of the goods in the warehouse. The WACM \nshould include the licensee’s warehouse sub-location code. A list of warehouse sub-location \ncodes can be found on the CBSA website. Licensed warehouse operators must be registered \nparticipants in the CBSA's Release Notification System (RNS), using an Electronic Data \nInterchange (EDI) or a third party service provider to transmit their arrival messages. For more \ninformation regarding electronic communication see paragraphs 87-91 below. \n81. However, if the goods were transported to Canada by or on behalf of a courier and will be \nreleased under subsection 32(4) of the Act before the accounting for duties and taxes, the \nlicensee shall acknowledge the receipt of the goods in the sufferance warehouse by: \n(a) endorsing the bill of lading, waybill or similar document presented by the carrier; ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(b) endorsing the customs document on which the goods were reported under the \nReporting of Imported Goods Regulations; or \n(c) issuing a transfer document to the carrier. \n82. When multiple containers are documented on one cargo control document for importation \nbut will arrive into the warehouse at different times, the licensee will send the WACM when the \nfirst container physically arrives at the warehouse, as long as all the containers are in Canada. \n83. By acknowledging receipt, the licensee accepts responsibility for the applicable duties and \ntaxes on the unreleased imported goods. \n84. Failure to transmit the WACM may result in a penalty assessed under the Administrative \nMonetary Penalties System (AMPS). \n85. The licensee may not refuse goods that qualify under the terms of their licence; except, if \nstorage is being requested by or on behalf of a person who has unpaid storage fees at the \nwarehouse. \n\nElectronic Communication with the CBSA \n86. Licensed warehouse operators must transmit data using the CBSA's EDI systems. Before \ninitiating the application process (outlined below), warehouse operators must have a valid \nwarehouse operator license. \n\n16 \n\nApplication to Transmit Electronic Data to the CBSA \n87. Warehouse licensees using EDI are required to complete an application form and submit it \nto the Technical Commercial Client Unit (TCCU). \n88. EDI clients may choose to transmit their own data to the CBSA or they may choose to use \na service provider. For more information on how to apply to participate consult the Electronic \nData Interchange/ Portal Clients website. \n89. For all enquiries related to any problems with electronic transmission of data and the \nrelated application process, please contact the TCCU: \nEmail: tccu-ustcc@cbsa-asfc.gc.ca \nTelephone: 1-888-957-7224 \nOption 1 for EDI transactions / \nOption 2 for Technical Portal Assistance (Canada or US) \n1-613-946-0762 for overseas callers \n90. For more information on how to apply to participate, methods of electronic communication \nand general information on EDI visit the Electronic Data Interchange/Portal Clients website. \n\nRecord Keeping – Open and Closed \n\n91. Under section 3.1(a) of the Imported Goods Records Regulations, licensees must maintain \nan open and a closed file for all imported goods delivered to and removed from the warehouse. \n\n92. The CBSA document used to report the goods into the warehouse, such as the licensee’s \ncopy of Form A8A, Cargo Control Document or equivalent; or an electronic copy or \nconfirmation of a Warehouse Arrival Certification Message, must be kept on an open file until \nan acquittal is received from the CBSA authorizing the removal of the goods from the \nwarehouse. \n\n93. Upon receipt of one of the following the sufferance warehouse licensees may release \ngoods from their warehouse: \n(a) A Release Notification System (RNS) message received directly from the CBSA ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "system as an RNS participant or received through the intermediary of a dedicated \nservice provider. \n(b) A Query Notification Status message (QNS) received directly from the CBSA \nsystem as an RNS participant or received through the intermediary of a dedicated \nservice provider, which indicates the shipment has been released by CBSA. \nReleased status on a QNS may show a sub-location code different from the sub-\nlocation code of where the cargo is actually located. \n\n17 \n\n(c) A deconsolidation notice received directly from the CBSA system, or a copy of a \ndeconsolidation notice received from a freight forwarder or carrier. Refer to \nCustoms Departmental Memorandum D3-3-1 Freight Forwarder Pre-arrival and \nReporting Requirements for additional information. \n(d) An Advance Commercial Information (ACI)/eManifest Notices released notice \nor CSA Authorized to Deliver notice received directly from the CBSA system as a \nD4 participant or through the intermediary of a dedicated service provider. \n(e) An original, faxed, or scanned copy of the CCD, or a release information sheet, \nthat bears a physical or electronic CBSA release stamp. \nWarehouse operators wishing to receive the deconsolidation notice, the D4 release \nnotice or the CSA authorized to deliver notice should refer to the Electronic Commerce \nClients Requirements Document, Chapter 11, Advance Commercial Information \n(ACI)/eManifest Notices for additional information. The CBSA strongly encourages \nwarehouse operators to sign up to receive these notices. \nThe deconsolidation notice is an electronic notice sent from the CBSA which informs \nclients (freight forwarders, sufferance warehouse operators, and carriers) that \nthe CBSA has authorized the transfer of cargo control from a consolidated shipment to \nthe related individual secondary house bills that were submitted by a freight forwarder. \nFor more information in the deconsolidation notice, see D3-3-1 Freight Forwarder Pre-\narrival and Reporting Requirements. \n\nWhen house bills transmitted for back to back shipments or buyers consolidations are \ndestined to a non-deconsolidating sufferance warehouse, the deconsolidation notice \nwill be suppressed until all house bills in the consolidated shipment have been \nreleased by the CBSA. \nThe deconsolidation notice is an important tool for warehouse operators to know the \nstatus of consolidated shipments in their warehouse. Warehouse operators, freight \nforwarders and carriers must sign up to receive the deconsolidation notice, by \ncontacting the Technical Commercial Client Unit. \n94. Those responsible for preparing Forms A10, Cargo Control Abstract or house bills \nwill provide the licensee with the licensee’s copies of the documents. These documents \nmust be kept on the open file until the CBSA authorizes removal of the shipments. \n\n95. When the master cargo control document is acquitted by freight forwarders’ \nhouse bills, that is 8000 series advice notes, or by Form A10, the acquittal copy ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "of the master cargo control document must be returned to the licensee with a \nnotation showing the number of house bills or abstracts issued for the shipment. \nThe master cargo control document must be kept on the open file until copies of \n\n18 \n\nall 8000 bills or Forms A10 are received. All documents must then be filed in the \nclosed file. Licensees may accept a print out of an electronic house bill for their file. \nMore information on these forms can be found in Memorandum D3-1-1, Policy \nRespecting the Importation and Transportation of Goods. \n\n96. Release notification for certain types of shipments, for example bulk mail, will \ncontinue to be paper-based as they are not processed through the Accelerated \nCommercial Release Operations Support System (ACROSS) and no RNS is \ngenerated. Other exceptions include sufferance warehouses located at a true non-\nterminal office (i.e. not automated for release in ACROSS) where RNS is not possible; \nand Type SH sufferance warehouses that are used exclusively for the storage of used \nhousehold goods and personal effects. \n\n97. The licensee must keep records of release documents or data in a closed file for \npossible future reference and audit. Records must be kept for six years from the date \nthat the goods were removed from the warehouse and be stored at the sufferance \nwarehouse facility. Licensees wishing to store their records at another location must \nobtain permission from the CBSA district manager. Records may be electronically \nimaged or microfilmed provided the conditions in Memorandum D17-1-21, \nMaintenance of Records in Canada by Importers are met. \n\n98. The CBSA accepts computer-generated printouts for audit purposes if the \nshipment information can be found through the cargo control numbers. The printout \nmust also include the names of the consignees and details on the quantity and weight \nof the shipments. \n\nAlteration of Goods \n99. To facilitate the removal of goods from a sufferance warehouse for further \ntransport, under the Regulations, the licensee may request approval from the local \nCBSA office to manipulate, unpack, pack, alter or combine with other goods while in a \nsufferance warehouse only for the purpose of: \n\n(a) stamping the goods, if the goods consist of imported raw leaf tobacco or \nimported tobacco products that are placed in the sufferance warehouse in \naccordance with section 39 of the Excise Act, 2001; \n\n(b) stamping the goods, if the goods consist of vaping products that are placed in \nthe sufferance warehouse in accordance with section 158.51(1) of the Excise Act, \n2001 \n\n19 \n\n(c) marking the goods, if the goods consist of special containers of spirits or \nwine, imported by an excise warehouse licensee, that are placed in the \nsufferance warehouse in accordance with section 80 or 85 of the Excise Act, \n2001; or \n\n(d) marking the goods, if the goods consist of goods in respect of which any \nregulations made under paragraph 19(1)(a) of the Customs Tariff apply. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "100. Each request must be approved by the local CBSA office. \n\nStorage of Firearms and Other Weapons \n\n101. Under the Firearms Act, a sufferance warehouse licensee will be required to \npossess a carrier licence or a business firearms licence and submit this with their \napplication to the CBSA in order to store firearms, prohibited ammunition, prohibited \ndevices or prohibited weapons. The Registrar of Firearms is responsible for issuing \ncarrier licenses, and the Chief Firearms Officer of the province or territory where the \nbusiness will operate is responsible for issuing business firearms licenses. Further \ninformation on these licenses is available on the Royal Canadian Mounted Police, \nCanadian Firearms Program Website at www.cfc-cafc.gc.ca. \n\n102. Firearms, prohibited ammunition, prohibited devices and prohibited weapons are \nrequired to be stored according to the Storage, Display and Transportation of Firearms \nand Other Weapons by Businesses Regulations. The requirements in these \nRegulations must be applied in addition to current CBSA requirements. To ensure \nofficer safety, the CBSA requires that firearms, prohibited ammunition, prohibited \ndevices and prohibited weapons and their components be securely locked up while in a \nsufferance warehouse. \n\n103. The licensee is responsible for immediately informing the CBSA if the office of \nthe Registrar or the Chief Firearms Office revokes their carrier licence or a business \nfirearms licence. Memorandum D19-13-2, Importing and Exporting Firearms, \nWeapons, and Devices, the Customs Tariff, Criminal Code, Firearms Act, and Export \nand Import Permits Act provide general information for the importation and exportation \nof firearms, weapons, ammunition and prohibited devices. \n\nTime Limits \n\n104. Time limits for goods stored in a sufferance warehouse are prescribed in the \nregulations. Goods stored in a sufferance warehouse, which have not been removed \n\n20 \n\nfrom the warehouse within 40 days after the day the goods were reported under the \nact, may be removed and deposited in a place of safekeeping. \n\nExceptions \n\n105. Perishable goods, which have not been removed from a warehouse within 4 \ndays after the day of being reported, may be deposited in a place of safekeeping. \n\n106. Prescribed substances within the meaning of the Nuclear Safety Control Act or \nprescribed items within the meaning of the General Nuclear Safety and Control \nRegulations, which have not been removed within 14 days after the day of being \nreported, may be deposited in a place of safekeeping. \n\n107. Firearms, prohibited ammunition, prohibited devices, prohibited or restricted \nweapons and tobacco or vaping products are of a prescribed class that are forfeited if \nthey are not removed from a sufferance warehouse within 14 days after the day they \nwere reported. \n\n108. Spirits are of a prescribed class that are forfeited if they are not removed from a \nsufferance warehouse within 21 days after the day the goods were reported. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 16)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "109. Further information on the storage of goods can be found in Memorandum D4-1-\n5, Storage of Goods. Information on the extension of time limits can be found in \nMemorandum D4-1-7, Extension of Time Limits for the Storage of Goods. \n\nPlace of Safekeeping \n109. The following locations may be designated as a place of safekeeping pursuant \nto section 37.1 of the Act: \n(a) CBSA offices, highway frontier examining warehouses, King's warehouses; \n(b) a portion of a sufferance or bonded warehouse; and \n(c) any other place designated by the delegated official of the CBSA on behalf of \nthe Minister of Public Safety. \n\nUnclaimed Goods \n\n111. Under the Regulations, licensees must provide the CBSA with a list of all goods \nthat are not removed from the sufferance warehouse within the time limits specified \n\n21 \n\nabove. The list must be provided on the first business day following the end of the \nspecified time limits. Imported goods remaining in the warehouse beyond the specified \ntime limits will be recorded by the CBSA as unclaimed and will be subject to disposal \nunder the act. \n\nGeographic Boundaries and Minimum Volume Thresholds to Open and Close a \nSufferance Warehouse \n\n112. Recognizing that the CBSA regions across Canada have unique operational \nrequirements, decisions by the CBSA to open new SW facilities or close existing \nfacilities should continue to be considered on a case-by-case basis, taking into account \nthe existing needs of the client balanced against the availability of CBSA personnel to \nservice the location. \n\n113. Specific criteria on minimum volume thresholds and maximum distances are not \ndefined by the CBSA and cannot be standardized on a national basis. Local CBSA \nofficials will continue to apply their discretion in the application of volume and distance \nthresholds, and strive to ensure consistency in their decisions to license new SW \nfacilities or close existing facilities, based on their local needs. \n\nTypes of Sufferance Warehouses \n\n114. There are five main types of sufferance warehouses: A, B, C, S, and PS. \n\nType A – General Merchandise \n\n115. An airline, marine, or railway company can operate a Type A sufferance \nwarehouse. This type of warehouse is a company’s primary warehouse and is used to \nstore imported goods carried in the company’s system. A Type A warehouse may also \nbe operated by a cargo handler acting under contract as an exclusive agent of an \nairline, marine, or railway company. \n\n116. Type A sufferance warehouses also include those located at a marine wharf and \noperated by a harbour commission, stevedoring company, or other person who \nprovides equipment, personnel, and other services for unloading and storing imported, \nunreleased, in bond cargo arriving by vessel or by other means of transportation for \nexport as per the restrictions the warehouse type restrictions outlined below. \n\nType A warehouses are classified into the following sub-types: \n\nAA \n\n22 \n\nairline company; \n\nAM \nmarine company; \n\nAR ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 17)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "railway company including rail yards and bond tracks; \n\nAH \ncargo handler for any of the above; and \n\nAW \nharbour commissions, stevedoring companies, and others. \n\nAir Sufferance Warehouses \n\n117. Air carriers must apply to operate a Type AA sufferance warehouse for receiving \ngeneral merchandise arriving by air if the facility is located on airport property and if the \nCBSA provides service for receiving commercial shipments at the airport. \n\nCargo Handler Warehouses \n\n118. Specific carriers may contract the services of a cargo handler to handle their \nimported freight. In these cases, the cargo handler is subject to the same rules and \nregulations as the carrier. \n\n119. A cargo handler must meet the following conditions for approval to operate a \nType AH sufferance warehouse: \n\n(a) the cargo handler must act as the exclusive agent for the carrier. Exclusive \nagent means one cargo handler per carrier within the area of the CBSA office; \n\n(b) a copy of the cargo handling contract containing information as presented in \nAppendix A is submitted to the CBSA with the application; \n\n(c) the cargo handler owns or leases the warehouse facility. If the facility is \nleased, the CBSA may request a copy of the lease agreement; and \n\n(d) shipments transported by the carrier and consigned to deconsolidators and \nfreight forwarders must be transferred through the cargo handler’s warehouse. \n\n120. Cargo handlers may not operate as a consolidator, deconsolidator, or freight \nforwarder. However, they may provide a cargo handling service on behalf of \n\n23 \n\nconsolidators, deconsolidators, and freight forwarders if they have a written agreement \nto do so. When requested, cargo handlers must provide a copy of the agreement to the \nCBSA. \n\n121. The CBSA must be given copies of any amendments to the cargo handling \ncontract and, if applicable, confirmation that the contract has been renewed. \n\n122. Cargo handlers must advise the CBSA in writing when a contract is terminated. \nThe sufferance warehouse licence may be cancelled if the cargo handler does not \nhave a cargo-handling contract with a carrier. \n\nMarine Sufferance Warehouses \n\n122. Vessels carrying containerized cargo from overseas, meant to be discharged \nanywhere in Canada, must first report to one of Canada’s designated FPOA container \nterminals and discharge containers for screening. Canada’s designated FPOAs are \nequipped with radiation portals and screen all containers originating overseas for \nhealth, safety, and security (HSS) concerns. All overseas vessels carrying \ncontainerized cargo, unless specifically exempted under the Container Security \nInitiative, must first report to an FPOA. Marine containers destined to a different \nC/VESS in Canada for final port of discharge, can be reloaded and continue on-route \nto their destination after HSS screening is completed at the FPOA. \n\nRail Sufferance Warehouses \n\n124. Railway carriers must apply for a Type AR rail sufferance warehouse licence for ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 18)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "each company yard in the area of a CBSA office where vehicles containing imported \ngoods are held until the CBSA releases the goods. Specific tracks within the yard may \nbe designated for this purpose. \n\n125. If warehouse facilities are not available within the company yard, the CBSA may \nask the railway carrier to relocate a shipment to a suitable designated area for \nexamination. If there is no suitable area within the company yard, the shipment will be \nrelocated to a sufferance warehouse. \n\nSufferance Warehouse Requirements and Restrictions \n\n126. Requirements and restrictions for the operation of warehouse types AA, AM, \nAR, AH and AW are: \n\n(a) Warehouse Type: AA \n\n24 \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air; rail (export only); marine (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: located on-site at airport \n\n(b) Warehouse Type: AM \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: marine; air (export only); rail (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: containers stored for export must be intact. \n\n(c) Warehouse Type: AR \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \n\n(d) Warehouse Type: AH \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air; rail (export only); marine (export only) \nhighway (export only, trans-border) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n25 \n\nOther restrictions: located on-site at airport/exclusive agent for the carrier \n\n(e) Warehouse Type: AW \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: marine; air (export only); rail (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: containers stored for export must be intact. \n\nType B – General Merchandise \n\n127. A Type B sufferance warehouse is used to store imported goods that arrive by \nhighway in commercial vehicles. Type B warehouses are classified into the following \nsub-types: \n\nBW \nfor imported goods deposited by highway carriers; \n\nBL \noperated by highway carrier; \n\nBL Off-site \noperated by highway carriers for containerized freight only. \n\nHighway Sufferance Warehouses \n\n128. The CBSA restricts the number of Type BW highway sufferance warehouses to ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 19)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "one within the area of a CBSA office. However, the CBSA may consider licensing \nadditional warehouses under the following conditions: \n\n(a) the volume of commercial highway traffic processed at the CBSA office \nexceeds 40,000 shipments a year over a sustained period as determined by the \nMinister; \n\n(b) the CBSA is able to provide service to the newly proposed facility; and \n\n26 \n\n(c) the applicant demonstrates the ability to attract enough shipments to justify \nproviding a CBSA officer on a full-time basis. \n\n129. The CBSA will not normally approve a licence to operate a Type BW sufferance \nwarehouse for receiving general merchandise arriving by commercial vehicles at \nborder locations as they are already serviced by frontier examining warehouses. \nExceptions may be made if the frontier examining warehouse is unsuitable for storing \nand examining commercial shipments or if the volume of traffic justifies licensing a \nhighway sufferance warehouse. Exceptions can only be made if the CBSA is able to \nprovide service. \n\n130. If the Minister determines that a new or an additional Type BW sufferance \nwarehouse is required, applications will be invited through the issuance of a Customs \nNotice issued by the region. All applications must be submitted through the CCP to the \nCBSA office indicated in the advertisement. \n\n131. The CBSA will issue a licence to the successful applicant once all requirements \nare met and advise all applicants in writing of the Minister’s decision. \n\n132. Once a Type BW licence has been issued in an area, the CBSA will not \nconsider applications for additional sufferance warehouse licenses for at least two \nyears unless otherwise directed by the Minister. \n\nType BL \n\n133. Type BL sufferance warehouses are operated by a bonded highway carrier \nleasing space within a BW warehouse to store imported goods carried in the bonded \nhighway carrier’s system, such as goods carried under the carrier code assigned by \nthe CBSA. \n\nType BL Off-Site \n\n134. Type BL off-site sufferance warehouse licences are issued if the following \nconditions are met: \n\n(a) the cargo is transported in containers; \n\n(b) appropriate container lifting equipment is available at the warehouse. This \nequipment must have the capability of lifting on and off 6 and 12 meter (20 and 40 \nfoot) containers, up to a maximum weight of 45,360 kilograms (100,000 pounds); \n\n(c) the Type BW sufferance warehouse in the area lacks adequate equipment or \nspace to ground the containers; \n\n27 \n\n(d) the off-site warehouse is within a reasonable distance of the CBSA office or \nType BW highway sufferance warehouse, as determined by the CBSA; \n\n(e) if the CBSA wishes to examine goods, the carrier must return them to a Type \nBW highway sufferance warehouse. A separate written agreement is required \nbetween each Type BW highway sufferance warehouse licensee and each off-\nsite warehouse; and \n\n(f) all other applicable licensing requirements as specified in this memorandum \nare met. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 20)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "135. Requirements and restrictions for the operation of warehouse types BW, \nBL and BL Off-site are: \n\n(a) Warehouse Type: BW \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: rail, marine, highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: HQ \nOther restrictions: public facility – one per port \n\n(b) Warehouse Type: BL \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: located on-site at BW \n\n(c) Warehouse Type: BL Off-site \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: highway \nDeconsolidation/consolidation: no \n\n28 \n\nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \nOther restrictions: containerized freight only \n\nType C – General Merchandise \n\n136. Type C sufferance warehouses are operated by a third party for the storage, \ndeconsolidation and sorting of imported shipments. They are also used for the \nconsolidation of shipments according to their destination. Type C sufferance \nwarehouses are classified into the following sub-type: \n\nType CW \n\n137. Type CW Warehouses are operated by a consolidator, deconsolidator, bonded \nfreight forwarder or customs broker. \n\n138. A Type CW sufferance warehouse licence will be issued if the applicant meets \nall of the regulatory requirements including volume of business, financial stability, \nphysical structure, and location of the building. The CBSA may reject any application if \nthe proposed facility is not located within a reasonable distance of locations where \nCBSA commercial service is currently provided, as determined by the CBSA. The \napplication may also be rejected if the CBSA determines that providing service to the \nproposed facility will adversely affect service levels at other approved locations. \n\n139. At locations where the CBSA will provide service on a full-time basis, the \napplicant must be prepared to fund the installation and maintenance of any \ntechnological equipment and/or updates as required by the CBSA. \n\n140. Regional officials will determine where release documents will be processed in \ntheir region. \n\n141. The CBSA may consider an application for a licence to operate a Type CW \nsufferance warehouse that is not located on airport property if the CBSA is able to \nprovide service. Approval is also subject to the following conditions: \n\n(a) each CBSA region will decide if there is a need to place geographical \nrestrictions on the location of off-airport warehouses; \n(b) where the CBSA is unable to provide service directly to these off-airport \nwarehouses, operators must make arrangements, subject to the CBSA approval, ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 21)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "with an existing sufferance warehouse to handle the goods requiring CBSA \nexamination; and \n\n29 \n\n(c) regional CBSA officials will determine where release documents will be \nprocessed in their region. \n\n142. Requirements and restrictions for operating a type CW sufferance \nwarehouse are: \n\n(a) Warehouse Type: CW \n\nDelivery requirement: direct delivery – no. Exceptions to this are overland \nmovement, transborder and in-transit sea-air direct. In addition direct delivery \nmay also be authorized in the situations referenced in paragraph 143. \nCommodity type: general merchandise \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \nOther restrictions: operated by a third party for \nstorage/consolidation/deconsolidation/sorting. \n\n143. Consolidated shipments consigned to a freight forwarder and reported by the \nprimary carrier at the First Point of Arrival (FPOA), may be authorized by the CBSA to \nmove directly to the freight forwarder CW type, sufferance warehouse sub-location \nwarehouse code that is indicated on the cargo information provided by the primary \ncarrier, under the following conditions: \n\n(a) The reporting carrier pre-arrival cargo information will include: the freight \nforwarder as consignee and the consolidation indicator as \"Y\"; and \n\n(b) The pre-arrival secondary house bill information is on file and in a reported \nstatus at the FPOA; and \n\n(c) The reporting carrier is bonded (where applicable), and maintains liability for \nthe goods reported until a transfer of liability has taken place at the destination \nwarehouse; and \n\n(d) The sufferance warehouse operator receiving the cargo transmits an \nelectronic Warehouse Arrival Certification Message (WACM) as defined in \nSection 14 of the regulations; and \n\n(e) The CW type sufferance warehouse is able to receive the electronic \nDeconsolidation Notice from the CBSA. \n\n30 \n\n144. A hold at the first point of arrival (FPOA) supersedes an authorization to move \nthat may be granted by the CBSA. Where a hold for a health, safety and security \n(HSS) examination is placed on the shipment, the shipment will be held at the primary \nsufferance warehouse at the FPOA. In the highway and rail modes, this will be the \ndesignated commercial office or First Place of Operational Intervention (FPOI), as \napplicable. Movement beyond the primary sufferance warehouse at FPOA, the \ndesignated commercial office or FPOI will not be allowed unless authorized by the \nCBSA. \n\n145. Where there is a change in the carrier who is transporting the in-bond shipment, \na new CCD with a new CCN i.e. a manual paper re-manifest must be presented to the \nCBSA for approval before the goods are allowed to proceed to the destination \nsufferance warehouse. The information on the re-manifest must match the information \non the original cargo transmission and include the warehouse sub-location code. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 22)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Type S – Specific Classes of Goods \n\n146. A Type S sufferance warehouse is one operated by a person or persons for the \nstorage of specific classes of imported goods arriving by any mode of transportation. \nType S sufferance warehouses are classified into the following sub-types: \n\nSF \nperishable goods, e.g. fruits and vegetables, fresh meat, fish, poultry, flowers, human \nplasma, etc. \n\nSH \nused household goods and personal effects; \n\nSL \nprovincial liquor jurisdictions; \n\nSO \nother specific classes of goods as specified on the warehouse licence. Some examples \ninclude bulk and liquid products, products used in the oil drilling industry, and lumber. \n\nSO (CSA) – EDI-LTL \ngoods transported by CSA carriers. \n\nType SO (CSA) Sufferance Warehouses \n\n147. A type SO (CSA) sufferance warehouse will be issued if the applicant meets the \nregulatory requirements, as well as the requirements of the CSA program. See \n\n31 \n\nMemorandum D23-2-1, Customs Self-Assessment Program for Carriers for information \non CSA program requirements. If the CBSA is unable to provide service directly to \nthese warehouses, operators will be required to backhaul shipments requiring \nexamination to an existing sufferance warehouse. When a backhaul arrangement is \nbeing used, the applicant will not be required to meet the examination requirements \noutlined in section 11(b), and (c) of the Regulations. These arrangements are subject \nto approval by the CBSA. However, the CBSA may reject any application if the \nproposed facility is not located within a reasonable distance of locations where \ncommercial service is currently provided, as determined by the CBSA. \n\n148. Requirements and restrictions for operating warehouse types SF, SH, SO \nand SO (CSA) are: \n\n(a) Warehouse Type: SF \n\nDelivery requirement: direct delivery permitted \nCommodity type: perishable goods, e.g. fruits and vegetables, fresh meat, \nfish, poultry, flowers, human plasma, etc. \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n(b) Warehouse Type: SH \n\nDelivery requirement: direct delivery permitted \nCommodity type: household goods and personal effects \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n(c) Warehouse Type: SL \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \n\n32 \n\nDelegated licensing authority: Headquarters \nOther restrictions: operated by Provincial liquor jurisdictions \n\n(d) Warehouse Type: SO \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific commodities, including bulk and liquid products, \nproducts used in the oil drilling industry, and lumber \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: no ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 23)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Application type: E400 \nServiceability: on-site \nDelegated licensing authority: Headquarters \n\n(e) Warehouse Type: SO (CSA) \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific \nMode: highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: Headquarters \nOther restrictions: CSA carrier/EDI-LTL \n\nType PS – Private Railway Siding \n\n149. Type PS sufferance warehouses are railway sidings owned or operated by an \nimporter where carloads of imported goods are held pending release by the CBSA. \n\n150. The following conditions must be met before an application to operate a Type \nPS private railway siding will be approved: \n\n(a) the location is within an area serviced by the CBSA; \n\n(b) the CBSA is able to provide service; and \n\n(c) full carloads are shipped on one rail cargo control document and the goods \nare consigned to the importer with the private siding privilege. \n\n151. For Type PS warehouses, you must submit your application with the following: \n\n33 \n\n(a) a site plan of the property showing the location of the siding within the \ncompany yard; \n\n(b) a letter confirming that full carloads will be shipped on one rail cargo control \ndocument and that the goods will be consigned to the importer with the \nprivate siding privilege; and \n\n(c) security as required under paragraph 4(1) of the Regulations or confirmation \nthat security will be provided upon receipt of the licence. \n\n152. The section regarding Sub-leasing a Sufferance Warehouse, paragraphs 49-53 \nof this document as well as Building Requirements, paragraphs 67-70, and Building \nModifications, paragraphs 71-73, do not apply to private railway sidings. The \napplication process and other requirements for licensing PS type sufferance \nwarehouses can be found beginning at paragraph 4 of this document. \n\n153. Requirements and restrictions for operating warehouse Type PS are: \n\n(a) Warehouse Type: PS \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: rail \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: operated by importers \n\n154. In all cases where the CBSA does not provide on-site service for examinations, \noperators will be required to make arrangements, subject to CBSA approval, with an \nexisting sufferance warehouse for the handling of goods requiring examination. \n\nPenalty Information \n\n155. A sufferance warehouse licensee is responsible to the Government of Canada \nfor the safekeeping of all goods stored in the warehouse pending their entry into the \neconomy of Canada or lawful removal. The licensee is liable for all duties and taxes \nassessed on the goods unless the licensee can produce the goods or show to the \nsatisfaction of CBSA officials that the goods have been duly entered into Canada, ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf24",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 24)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "lawfully removed from the warehouse, or destroyed while in the warehouse. \n\n34 \n\n156. Licensees will be subject to penalties under the Act for failing to meet regulatory \nrequirements. For more information on AMPS, please refer to Memorandum D22-1-1, \nAdministrative Monetary Penalty System. For a listing of Administrative Monetary \nPenalties please see CBSA’s Master Penalty Document available on the CBSA \nwebsite. \n\nMonitoring and Warehouse Checks \n\n157. The CBSA monitors licensed sufferance warehouse facilities on an ongoing \nbasis and conducts periodic warehouse checks to make sure the facility continues to \nmeet all regulatory and program requirements. The CBSA will suspend or cancel the \nlicence if licensees whose facilities, equipment, or accommodation do not meet the \nregulatory or operational requirements. The CBSA advises licensees in writing of \nlicence suspensions or cancellations and allows a reasonable period of time to correct \ndeficiencies. \n\n35 \n\nAppendix \nAPPENDIX A \n\nCargo Handling Contract \n\nImport Cargo \n\n1. Offload bulk cargo from vehicles when applicable. \n\n2. Break down and/or empty unit load devices, e.g., pallets, containers. \n\n3. Check incoming cargo against document(s). \n\n4. Sort and store import cargo for a period to be mutually agreed upon and in \naccordance with CBSA requirements. \n\n5. Place cargo under CBSA control, clearing discrepancies in accordance with CBSA \nrequirements. \n\n6. Notify consignee/agent of arrival in accordance with the carrier's instructions and in \naccordance with CBSA requirements. \n\n7. Provide facilities for collection of collect charges. \n\n8. Take action in accordance with the carrier's instructions where the consignee \nrefuses to accept the shipment. \n\nCargo Services \n\n9. Clear cargo through CBSA in accordance with the instruction(s) of the carrier's \nclients and in concurrence with CBSA requirements. \n\n10. Store cargo in accordance with CBSA requirements. \n\nTransfer Cargo \n\n11. (a) Offload bulk cargo from vehicles. \n(b) Break down and/or empty unit load devices, e.g., pallets, containers. \n(c) Check incoming cargo against document(s). \n\n12. In accordance with CBSA requirements put cargo under CBSA control, clearing \ndiscrepancies. \n\n36 \n\n13. (a) Sort and \n(b) Store transfer cargo for a period to be mutually agreed upon prior to \ndispatch in accordance with the nature of goods and the routing of the cargo. \n\n14. Provide essential equipment and storage facilities for special cargo for example \nperishables, live animals, valuables, news films, and other special items. \n\n15. Prepare transfer manifest(s) for cargo to be transported by another carrier. \n\n16. Provide transport to the warehouse of the receiving carrier, for transfer cargo under \ncover of a transfer document or any other document required by the CBSA. \n\nExport Cargo (where applicable) \n\n17. Provide accommodation and services for acceptance of cargo and ensure ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf25",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 25)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "adequate control that shipments and documents when delivered for transportation by \nshipping either directly or through the intermediary of carrier's agent are made \"ready \nfor carriage,\" any irregularity to be reported to the carrier. \n\n18. In accordance with CBSA requirements, put cargo under CBSA control. \n\n19. (a) Sort and \n(b)Store export cargo for a period to be mutually agreed upon prior to dispatch in \naccordance with the nature of goods and the routing of the cargo. \n\n20. Tally and assemble for dispatch by weight and volume cargo up to capacity \navailable on the carrier's vehicles. \n\n21. Prepare for delivery onto vehicles: \n\n(a) Bulk cargo and \n(b) Unit load devices, e.g., pallets, containers. \n\n22. (a) Prepare cargo control documents. \n(b) Split waybill/probill sets. Forward applicable copy of the cargo control \ndocument and waybills, probills as mutually agreed upon. \n(c) Where applicable, return copy of the waybill/probill to the shipper endorsed \nwith shipping details. \n\n23. Obtain CBSA export clearance. \n\n37 \n\nGeneral \n\n24. Present to CBSA, as required, cargo for physical examination. \n\n25. Deal with lost, found, and damaged cargo and report such irregularities to the \ncarrier. \n\n26. Notify the carrier of any complaints and claims made by the carrier's clients. \n\nFor Air Only \n\n27. The cargo handler undertakes to convey and deliver documents between aircraft \nand appropriate airport buildings. \n\n28. The cargo handler undertakes to provide transport for CBSA personnel from \nwarehouse to aircraft and ramp area as and when required. \n\n38 \n\nReferences \nConsult these resources for further information. \n\nCustoms Sufferance Warehouse Licence Application Form E400 \nCBSA CARM webpage \nMemorandum D1-7-1, Posting Security for Transacting Bonded Operations \nMemorandum D1-2-1, Special Services \nForm A8A, Cargo Control Document \nD3-3-1 Freight Forwarder Pre-arrival and Reporting Requirements \nElectronic Commerce Clients Requirements Document, Chapter 11, Advance \nCommercial Information (ACI)/eManifest Notices \nForms A10, Cargo Control Abstract \nMemorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods \nMemorandum D17-1-21, Maintenance of Records in Canada by Importers \nMemorandum D19-13-2, Importing and Exporting Firearms, Weapons, and Devices \nMemorandum D4-1-5, Storage of Goods \nMemorandum D4-1-7, Extension of Time Limits for the Storage of Goods \nMemorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements. \nMemorandum D23-2-1, Customs Self-Assessment Program for Carriers \nMemorandum D22-1-1, Administrative Monetary Penalty System \nMaster Penalty Document \n\nApplicable legislation \n Customs Act \n Export and Import Permits Act \n Firearms Act \n Criminal Code \n Customs Tariff \n Excise Act, 2001 \n Nuclear Safety and Control Act \n General Nuclear Safety and Control Regulations \n Customs Sufferance Warehouse Regulations \n Storage of Goods Regulations ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-4-pdf26",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-4",
+    "marginal_note": "Customs Sufferance Warehouses (part 26)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": " Storage, Display and Transportation of Firearms and Other Weapons by \nBusiness Regulations \n Imported Goods Regulations \n\n39 \n\n Transportation of Goods Regulations \n Financial Security (Electronic Means) Regulations \nSuperseded memoranda D \nMemorandum D4-1-4 November 21, 2021 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-\n9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance \ncharges will apply. Agents are available Monday to Friday (08:00 – 16:00 local \ntime/except holidays). TTY is also available within Canada: 1-866-335-3237. \nOnline enquiries can be made using the Client support contact form.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D4-1-5: Storage of Goods \nISSN 2369-2391 \nOttawa, October 21, 2022 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods, warehouse operators \nKey content: The procedures to be followed by the Canada Border Services Agency \n(CBSA) in storing goods pending clearance or disposal. \nKeywords: CARM, accounting, commercial goods, importer, payment, storage of \ngoods, warehouse, place of safe-keeping \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Place of Safe-keeping \no Types of Warehouses \n Highway Frontier Examining Warehouse \n King’s Warehouse \n Sufferance Warehouse \n Bonded Warehouse \no Security of Held Goods \no Storage of Firearms and Other Weapons \no Storage Charges \n Place of Safe-keeping \n CBSA Office and Highway Frontier Examining Warehouse \n King’s Warehouse \n Form E44, Customs Notice – Unclaimed Goods \n Time Limits for Issuing Form E44 \n Processing by the CBSA \no Transfer of Goods \no Procedures for Claiming Goods Prior to Forfeiture \n2 \n\no Appendix A: Form E44, Customs Notice – Unclaimed Goods \no Appendix B: Form E45, Inventory Control Log for Seized, Forfeited, \nDetained, Abandoned, and Unclaimed Goods \no References \no Applicable Legislation \no Superseded memoranda D \no Issuing Office \n Contact us \nUpdates made to this D-memo \nThis memorandum has been updated to include the use of the CBSA Assessment and \nRevenue Management (CARM) system. It has also been updated to define the \nregulatory term “days” as “calendar days” or “business days” for the purposes of this \npolicy. The section from the Storage of Goods Regulations has been replaced with a \nbrief summary of its contents. \nDefinitions \nThe following definitions apply to this memorandum: \n\"Act\" \nmeans the Customs Act; \n\"business day\" \nmeans any day on which the customs office is open and accepts delivery or \nremoval of commercial goods; \n\"commercial goods\" \nmeans goods for sale for any commercial, industrial, occupational, institutional \nor other similar use that are imported into Canada or exported from Canada; \n\"firearm\" \nhas the same meaning as in section 2 of the Criminal Code; \n\"place of safe-keeping\" \nmeans a place designated by the Minister pursuant to section 37 of the Act for \nthe safe-keeping of goods; \n3 \n\n\"prohibited ammunition\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"prohibited device\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"prohibited weapon\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"restricted weapon\" \nhas the same meaning as in subsection 84(1) of the Criminal Code. \nGuidelines \n1. The Storage of Goods Regulations outlines how long goods may be stored in a \ncustoms office after they have been reported but before they are deposited in a \nplace of safe-keeping: \n\n(a) Standard time limit – 40 calendar days; \n(b) Perishable goods – 4 calendar days; ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(c) Prescribed substances under the Nuclear Safety and Control Act or General \nNuclear Safety and Control Regulations – 14 calendar days; \n(d) Firearms, prohibited ammunition, prohibited devices, prohibited or restricted \nweapons and tobacco – 14 calendar days; and \n(e) Spirits – 21 calendar days. \n2. The time limits for goods left in a place of safe-keeping, before they are forfeit are: \n(a) Standard time limit – 30 calendar days; \n(b) Perishable goods – 24 hours; and \n(c) Prescribed substances under the Nuclear Safety and Control Act or General \nNuclear Safety and Control Regulations – 24 hours. \n3. The following locations are designated as CBSA offices in section 5 of the Customs \nAct: \n(a) any location where CBSA maintains a business office; \n(b) a CBSA detention yard; and \n(c) a highway frontier examining warehouse. \nPlace of Safe-keeping \n5. The following locations may be designated as a place of safe-keeping: \n4 \n\n(a) CBSA offices, highway frontier examining warehouses, King's warehouses; \n(b) a portion of a sufferance or bonded warehouse; and \n(c) any other place designated by a delegated CBSA official on behalf of the \nMinister of Public Safety. \nTypes of Warehouses \nHighway Frontier Examining Warehouse \n6. A highway frontier examining warehouse is one where goods, which are not moving \ninland by a bonded carrier to a sufferance warehouse, are held before they are \nreleased by the CBSA. These warehouses have been established at most points of \nimportation adjacent to the Canada-United States international boundary and are \noperated by the CBSA. Goods which have been placed in a highway frontier examining \nwarehouse must not be removed by the carrier or the importer until authorized to do so \nby CBSA. \n7. Truck drivers may park vehicles overnight in CBSA detention yards if space permits. \nKing's Warehouse \n8. A King's warehouse is used to store seized, forfeited, detained, abandoned, and \nunclaimed goods before they are released or disposed of by the CBSA in accordance \nwith the Act. These warehouses are operated by the CBSA. \nSufferance Warehouse \n9. Sufferance warehouses are privately owned and operated facilities licensed by the \nCBSA for the control, short-term storage, and examination of in-bond goods until they \nare released by the CBSA or exported from Canada. More information concerning \nsufferance warehouses can be found in Memorandum D4-1-4, Customs Sufferance \nWarehouses. \nBonded Warehouse \n10. Customs bonded warehouses are used for the long-term storage of imported goods \nand are part of the Duty Deferral Program. Duties and taxes only become payable \nwhen the goods from a customs bonded warehouse are entered into the domestic \nmarket. Specific time limits can be found in Memorandum D7-4-4, Customs Bonded \nWarehouses. \n11. There are two types of customs bonded warehouses: \n5 \n\n(a) private warehouses, which are operated by individuals or companies to store \ntheir own imported goods; and ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(b) public warehouses, which are operated by entrepreneurs to store goods from \nvarious importers. \n12. More information can be found in Memorandum D7-4-4 and the Customs Bonded \nWarehouses Regulations. \nSecurity of Held Goods \n13. A delegated CBSA officer is responsible for ensuring the appropriate measures are \ntaken in handling and safeguarding goods and vehicles stored in CBSA offices, \nhighway frontier examining warehouses, King’s warehouses and CBSA detention \nyards. \n14. Goods seized, forfeited, detained, abandoned or unclaimed under the Act will be \nstored in a secure and controlled area, separate from other goods. \n15. Unless moved to a King’s warehouse, the goods will be checked regularly and \ndisposed of as soon as possible after the applicable retention period. \n16. The CBSA will use E45, Inventory Control Log for Seized, Forfeited, Detained, \nAbandoned, and Unclaimed Goods (see Appendix B) to maintain an accurate record of \nheld goods. \n17. The Crown Liability and Proceedings Act includes information about damage \nclaims and payment from negligence, a wrongful act, or a breach of duty on the part of \nan employee of the Crown. For damage or loss claims, contact the CBSA office \nconcerned. The local CBSA office may contact their regional finance group for further \ninformation. \nStorage of Firearms and Other Weapons \n18. Firearms must be stored in a container, receptacle, vault, safe or room that is \nsecurely locked and cannot be readily broken open or into, according to section 4(2) of \nthe Public Agents Firearms Regulations. \n19. Information about firearms and other weapons can be found in Memorandum D19-\n13-2, Importing and Exporting Firearms, Weapons and Devices, Customs Tariff, \nCriminal Code, Firearms Act, and Export and Import Permits Act. \n\n6 \n\nStorage Charges \nPlace of Safe-keeping \n20. For rates of storage for goods in a place of safe-keeping, please see the \n“Schedule” in the Storage of Goods Regulations. \n21. For exceptions where no storage charges are payable for goods held in a place of \nsafe-keeping please see the Storage of Goods Regulations. \nCBSA Office and Highway Frontier Examining Warehouse \n22. Commercial goods held in a CBSA office or a highway frontier examining \nwarehouse are subject to storage charges, beginning on the fourth business day after \nthe goods were left in the CBSA office or warehouse. Storage charges can be found in \nthe Schedule from the Storage of Goods Regulations. \n23. Goods will not be released until the storage charges are paid, unless the importer \nor broker has release prior to payment privileges. Payments made to the CBSA will be \nentered into CARM and a cash receipt will be issued as a receipt of payment. For more \ninformation on payment, please see Memorandum D17-1-5, Registration, Accounting \nand Payment for Commercial Goods. Where the goods have been listed on Form \nE44, Customs Notice - Unclaimed Goods, the “Unclaimed Goods List” number should \nbe referenced on a cash receipt. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "King's Warehouse \n24. Commercial goods stored in a King's warehouse are subject to storage charges, \nbeginning on the day they enter the warehouse. Storage charges will apply until the \ngoods are removed from the warehouse. Storage charges can be found in the \nSchedule from the Storage of Goods Regulations. \n25. Only in the circumstances described in subsection 6(2) from the Storage of Goods \nRegulations will goods be exempt from storage charges. \n26. Payments made to the CBSA will be entered into CARM and a cash receipt will be \nissued as a receipt of payment for storage charges. \nForm E44, Customs Notice - Unclaimed Goods \n27. If goods are stored beyond the time limits specified and no extension has been \ngranted under subsection 37(2) of the Act, the CBSA will issue Form E44 (Appendix \nA). The CBSA will send Form E44 by email to advise the importer and the carrier that \n7 \n\nthe goods remain unclaimed in a CBSA office, highway frontier examining warehouse, \nsufferance warehouse or bonded warehouse. \n28. Goods must be claimed within 30 calendar days of the date Form E44 is issued or \nthey will be forfeited to the Crown. Once forfeit, goods are subject to disposal and can \nno longer be claimed by the importer or owner. \n29. Goods listed on Form E44 can remain in the initial warehouse, be transferred to a \nKing's warehouse or transferred to another location designated by the CBSA. \n30. When an importer signs a certificate of abandonment for warehoused goods \non Form BSF241, Non-monetary General Receipt, the goods should be listed on Form \nE44. Abandoned goods do not need to be kept for 30 calendar days, as the goods \nbecome the property of the Crown when the abandonment certificate is signed. \n31. When goods are for immediate disposal, Form E44 does not need to be completed \nas goods are documented on BSF241. \n32. When goods are scheduled for disposal at a later date, Form E44 should be used \nas a control document and Form E45 is not required. \n33. Goods seized under the Customs Act, the Excise Act or the Excise Act, 2001 will \nonly be listed on Form E44 after the legislated time frames for appeals and third-party \nclaims have expired, or when the CBSA advises that the goods are ready for disposal. \n34. A copy of Form E44 will not be sent to the importer or carrier for seized or \nabandoned goods, or travellers' goods held temporarily by the CBSA. \nTime Limits for Issuing Form E44 \n35. For a CBSA office, highway frontier examining warehouse, or sufferance \nwarehouse, Form E44 will generally be issued if the goods are stored beyond the 40 \nday limit from the date the goods were first reported under section 12 of the Act. \n36. However, the time limits for issuing Form E44 vary depending on the type of goods \nand where they are stored. The importer or broker can apply to the CBSA for an \nextension. For further information on extensions, refer to Memorandum D4-1-\n7, Extension of Time Limits for the Storage of Goods. Prescribed goods cannot be ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "granted an extension as per section 39.1 of the Customs Act. \n37. Sufferance warehouse operators must provide the CBSA with a list of goods \nexceeding the storage limit on the first business day following the end of the specified \ntime limits. For further information, refer to D4-1-4, Customs Sufferance Warehouses. \n38. For a customs bonded warehouse, Form E44 will be issued if the goods are on \nhand beyond the time limit set in the Customs Bonded Warehouses Regulations. For \nfurther information, refer to D7-4-4, Customs Bonded Warehouses \n8 \n\n39. Once the warehouse operator provides a list of unclaimed goods, the CBSA will \nissue Form E44 within five business days. The list of unclaimed goods must contain: \nthe importer's name and address, the quantity and description of goods, the date of \narrival in Canada and the cargo control number. \n40. Goods that have been granted an extension will only be listed on Form E44 after \nthe extension period has expired. For further information refer to D4-1-7, Extension of \nTime Limits for the Storage of Goods \nProcessing by the CBSA \n41. Form E44 will be numbered consecutively from the beginning of each fiscal year by \nthe issuing office. This should be entered in the “Unclaimed goods list number” field of \nthe form. \n42. Form E44 should be cross-referenced with all previous documentation in order to \nmaintain an audit trail for the goods. The goods included on the form must be marked \nwith the number of goods in the shipment and the “Unclaimed goods list number” from \nthe corresponding E44. If the goods cannot be marked, a tag may be used. \n43. Once Form E44 is completed, the “Unclaimed goods list number” should be listed \non Form E45. The information from E45 will serve as an audit trail from the date of \nreceipt to the release/disposal date. This information from Form E45 can also be used \nif Form E44 is lost by tracking the “unclaimed goods list number,” expiry dates for \ndisposal and to initiate follow-up action. \n44. When Form E44 covers unclaimed goods, it will be distributed as follows: \n(a) original – importer; \n(b) copy – sent for data processing, where applicable; \n(c) copy – held for use in the event goods are transferred to a consolidation \npoint for disposal; \n(d) copy – local CBSA; and \n(e) copy – carrier. \nNote: No further notification will be given to either the importer or the carrier prior to \ndisposal of the goods. \nTransfer of Goods \n45. When goods are transferred out of the original warehouse, they must be included \non a list. The operator will sign the list approving its accuracy. Both the CBSA and the \nwarehouse operator will retain a copy. \n9 \n\n46. When goods are transferred to a disposal vendor, a third copy of the list will be \nprovided. In these instances, the importer's name or address should not appear. As an \nalternative, goods can be identified by the list number. \n47. When goods are transferred to a King's warehouse, they will be examined by the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CBSA in the presence of the carrier, to confirm if there is any damage or loss. \nProcedures for Claiming Goods Prior to Forfeiture \n48. Goods must be claimed within 30 calendar days from when the Form E44 is \nissued. Unclaimed goods on hand beyond the 30 calendar days are forfeit and subject \nto disposal, in accordance with section 142 of the Customs Act. \n49. Goods must be claimed at the CBSA office where they are being held. \n50. CBSA will require the following from the importer or owner before releasing the \ngoods: \n(a) where the goods are to be exported: \n(i) a cargo control document; and \n(ii) any necessary permits; or \n(b) where the goods are to be entered for consumption: \n(i) a completed accounting document; \n(ii) any necessary permits; and \n(iii) payment of the applicable duty and tax; or \n(c) where the goods are to be entered into a bonded warehouse: \n(i) Commercial Account Document (CAD); \n(ii) any necessary permits; and \n(iii) where necessary, a cargo control document. \n\nNote: Goods that were left unclaimed in a bonded warehouse and listed on Form E44 \ncannot be re-entered into a bonded warehouse. They must be exported or entered for \nconsumption. \n51. Before releasing goods listed on a Form E44 from a King's warehouse, the CBSA \nwill require: \n(a) payment of the applicable storage charges; \n(b) payment of any expenses incurred by the CBSA for handling the goods, for \nexample, transportation charges; and \n(c) written confirmation from the sufferance or bonded warehouse operator that \nstorage charges were paid. \n52. When only a portion of the shipment is being claimed, the import or export \ndocumentation should be included. If not available, an attached document must detail \n10 \n\nthe number of items being claimed and the total number of items in the original \nshipment. For example, “entry No.16 of 20.” \nAdditional Information \n53. The Crown becomes responsible for costs against the goods from the date of \nabandonment or forfeiture. Sections 36 and 39 of the Act make the owner or importer \nliable for reasonable disposal expenses where the goods are not sold. However, the \nCBSA may pay such expenses pending a collection action against the owner or \nimporter. \n54. Information concerning prescribed items and substances within the meaning of \nthe General Nuclear Safety and Control Regulations can be found in Memorandum \nD19-2-1, Administration of the Nuclear Safety and Control Act. \n\n11 \n\nAppendix A \nForm E44, Customs Notice – Unclaimed Goods \n\n12 \n\nAppendix B \nForm E45, Inventory Control Log for Seized, Forfeited, Detained, Abandoned, and \nUnclaimed Goods \n\nReferences \nConsult these resources for further information: \n D4-1-4: Customs Sufferance Warehouses \n D4-1-7: Extension of Time Limits for the Storage of Goods \n D7-4-1: Duties Relief Program \n D7-4-4: Customs Bonded Warehouses \n D19-2-1: Administration of the Nuclear Safety and Control Act \n D19-13-2: Importing and exporting firearms, weapons and devices \nApplicable legislation ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-5-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-5",
+    "marginal_note": "Storage of Goods (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": " Criminal Code \n Crown Liability and Proceedings Act \n Customs Act \n Customs Bonded Warehouses Regulations \n\n13 \n\n Customs Sufferance Warehouses Regulations \n Customs Tariff \n Excise Act \n Excise Act, 2001 \n Export and Import Permits Act \n Firearms Act \n General Nuclear Safety and Control Regulations \n Nuclear Safety and Control Act \n Public Agents Firearms Regulations \n Storage of Goods Regulations \nSuperseded memoranda D \n D4-1-5 dated February 13, 2009 \nIssuing office \nRegulatory Trade Programs Division, \nTrade and Anti-dumping Programs Directorate, \nCommercial and Trade Branch \nContact us \nContact border information services",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-7",
+    "marginal_note": "Table of Contents",
+    "part": "Extension of Time Limits for the Storage of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Legislation Guidelines and General Information Storage Time Limits Exceptions to Storage Time Limits Extensions of Maximum Storage Time Limits Procedures for Requesting an Extension to a Storage Time Limit Extension of Storage Time Limit Using Form A18B, Bulk Storage Record Storage Charges Goods That Remain in Storage Beyond the Maximum Allowable Time Limit Additional Information Appendix Schedule I – Canada Border Services Agency Offices or Sufferance Warehouses Schedule II – Customs Bonded Warehouses References",
+    "history": "",
+    "last_amended": "2023-08-10",
+    "current_to": "2023-08-10",
+    "citation": "Memorandum D4-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-7",
+    "marginal_note": "Legislation",
+    "part": "Extension of Time Limits for the Storage of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Excise Act, 2001 Nuclear Safety and Control Act ( NSCA ) Copyright Act Trademarks Act Customs Sufferance Warehouse Regulations Customs Bonded Warehouse Regulations Marking of Imported Goods Regulations Storage of Goods Regulations General Nuclear Safety and Control Regulations",
+    "history": "",
+    "last_amended": "2023-08-10",
+    "current_to": "2023-08-10",
+    "citation": "Memorandum D4-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Extension of Time Limits for the Storage of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions apply to this memorandum:\nact means the Customs Act . commercial goods means goods for sale for any commercial, industrial, occupational, institutional or other similar use that are imported into Canada or exported from Canada. firearm has the same meaning as in section 2 of the Criminal Code . place of safe-keeping means a place designated by the Minister of National Revenue pursuant to section 37 of the act for the safe-keeping of goods. prohibited ammunition has the same meaning as in subsection 84(1) of the Criminal Code . prohibited device has the same meaning as in subsection 84(1) of the Criminal Code . prohibited weapon has the same meaning as in subsection 84(1) of the Criminal Code . restricted weapon has the same meaning as in subsection 84(1) of the Criminal Code .\nStorage Time Limits\n2. The following are the general time limits for holding imported goods in storage prior to clearance by the CBSA :\n- 40 calendar days from the date the goods are first reported to the CBSA under subsection 12(1) of the Customs Act (the act) when they are held in a CBSA office or a sufferance warehouse;\n- Up to four years from the date the goods are first accounted for on Form B3-3, Canada Customs Coding Form , or the CAD when they are held in a customs bonded warehouse.\nExceptions to Storage Time Limits\n3. Exceptions to the standard 40 calendar day limit for the storage of goods held in a CBSA office or a sufferance warehouse are outlined in Schedule I .\n4. Exceptions to maximum time limits for goods stored in a customs bonded warehouse are outlined in Schedule II .\nExtensions of Maximum Storage Time Limits\n5. Upon written request, the CBSA may extend the maximum storage time limit for goods held in a CBSA office, a sufferance warehouse or a customs bonded warehouse pursuant to subsection 37(3) of the act. Requests for extensions will be considered by the CBSA on a case by case basis.\n6. A CBSA officer may also extend the maximum storage time limit without a written request, when it is deemed necessary for the CBSA to do so. For example when:\n- goods are held by the CBSA pending a review to determine admissibility;\n- goods are held by the CBSA under a court order pursuant to either the Copyright Act or the Trademarks Act and pending determination of infringement of these acts;\n- shipments of bulk grain are transiting from Canada to another country. This should be detailed in the supporting documents.\n7. The following prescribed goods are forfeit if they are not removed from a CBSA office or sufferance warehouse within the regulated timeframe:\n- Firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, and tobacco or vaping products are forfeit to the Crown if they are not removed from a CBSA office or a sufferance warehouse within 14 calendar days after they were first reported to the CBSA under section 12(1) of the act.\n- Spirits are forfeit to the Crown if they are not removed from a CBSA office or sufferance warehouse within 21 calendar days after they are first reported to the CBSA .\nRefer to subsection 39.1(1) of the act for more information on \"goods forfeit if not removed.\"\n8. In addition, extensions to maximum storage time limits for goods held in a CBSA office or a sufferance warehouse may be granted to a maximum of four years if they fall under one of the following tariff items at the time of shipment to Canada:\n- Returning former residents effects including goods that meet all of the criteria of tariff item No. 9805.00.00 as described in Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00 .\n- Settlers' effects including items that meet all of the criteria of tariff item No. 9807.00.00 as described in Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00 .\nProcedures for Requesting an Extension to a Storage Time Limit\n9. Five calendar days prior to the end of the maximum storage time limit, the importer, owner or agent will submit a written request stating the reason for requesting an extension.\n10. Requests should be made to the chief officer of the local CBSA office with jurisdiction over the sufferance warehouse.\n11. Extensions are not granted for goods prescribed in subsections 3(4) and 3(5) of the Storage of Goods Regulations .\n12. Where extenuating circumstances preclude the removal of unclaimed goods (with the exception of tobacco products, packaged spirits and vaping products) within the specified time limits outlined in the Customs Bonded Warehouses Regulations , the CBSA may grant an extension under authority of subsection 37(3) of the act, provided a request is received from the importer, owner or their agent prior to the expiration of the specified time limit. Exceptions to the four year time limit are listed in the Appendix, Schedule II of this memorandum.\n13. The CBSA will provide written responses to requests for the extension of storage time limits.\nExtension of Storage Time Limit Using Form A18B, Bulk Storage Record\n14. When an extension to a storage time limit is granted by the CBSA and when Form A18B - Bulk Storage Record is used, the CBSA will complete, number and date stamp the form. The CBSA will include a copy of the request on file.\n15. Form A18B is distributed as follows:\n- Original – CBSA ;\n- Copy – sufferance warehouse operator, customs bonded warehouse operator;\n- Copy – importer.\n16. If further extension is required, another written request must be submitted as outlined in paragraphs 9 and 10. If approved the CBSA will prepare and distribute another Form A18B as outlined in paragraphs 14 and 15.\n17. Goods listed on Form A18B that have been granted an extension cannot be transferred to another location for clearance.\n18. To release goods that have been granted storage extensions using Form A18B , the importer or owner will present the CBSA with Form A18B and the entry package (i.e. the CBSA accounting documents and permits) or the export documentation (cargo control document and permits). The original form will be retained by the CBSA and a copy will be given to the warehouse operator as authority to release the goods.\nStorage Charges\n19. Storage charges apply to all extensions. There are specific exceptions when applying storage charges to commercial goods that are held in a CBSA office or in a place of safe-keeping , see Storage of Goods Regulations , \"Schedule.\" For additional information related to storage charges refer to Memorandum D4-1-5, Storage of Goods .\nGoods That Remain in Storage Beyond the Maximum Allowable Time Limit\n20. If goods have not been removed from a CBSA office or a warehouse before the maximum allowable time limit, the goods may be deposited in a place of safe-keeping .\n21. The CBSA will send Form E44, Notice – Unclaimed Goods by email to the importer and carrier advising them that the goods remain unclaimed and that the goods must be released and accounted for within 30 calendar days from the date of the notice.\n22. Perishable goods and prescribed substances under the Nuclear Safety and Control Act or prescribed items under the General Nuclear Safety and Control Regulations may be moved to a place of safe-keeping . These unclaimed goods must be released and accounted for within 24 hours or the goods are forfeit.\nNote: Goods that have been granted an extension may be deposited in a place of safe-keeping and listed on Form E44 only after the extension period has expired.\n23. Goods not removed from a place of safe-keeping within the prescribed time limit will be forfeit after:\n- 30 calendar days for general goods;\n- 24 hours for perishable goods;\n- 24 hours for prescribed substances under the Nuclear Safety and Control Act or prescribed items under the General Nuclear Safety and Control Regulations.\n24. When goods are forfeit to the Crown, they are subject to disposal and can no longer be claimed by the importer or agent. For additional information, refer to Memorandum D4-1-5 .\nAdditional Information\n25. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2023-08-10",
+    "current_to": "2023-08-10",
+    "citation": "Memorandum D4-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D4-1-7-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-1-7",
+    "marginal_note": "Appendix",
+    "part": "Extension of Time Limits for the Storage of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Schedule I – Canada Border Services Agency Offices, Highway Frontier Examining Warehouses, Sufferance Warehouses\nExceptions to the maximum 40 day storage time limit include:\nType of Goods Maximum days in storage Maximum storage days in a place of safe-keeping Days before goods are forfeit Regular goods 40 calendar days 30 calendar days 30 calendar days Perishable goods 4 calendar days 24 hours 24 hours Prescribed substances or prescribed items within the meaning of the Nuclear Safety and Control Act and the General Nuclear Safety and Control Regulations 14 calendar days 24 hours 24 hours Firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco or vaping products as prescribed under the Customs Act 14 calendar days N/A 14 calendar days Spirits as prescribed under the Customs Act 21 calendar days N/A 21 calendar days\nSchedule II – Customs Bonded Warehouses\nExceptions to the maximum four year storage time limit include:\nGoods placed in a customs bonded warehouse for marking in accordance with the Marking of Imported Goods Regulations or for display at conventions, exhibitions or trade shows Maximum 90 calendar days Beer and wine Maximum five years Spare parts for aircraft or vessels, oceanic cable, oil-drilling supplies and related parts and equipment, not intended for domestic consumption Maximum 15 years Where extenuating circumstances preclude the removal of unclaimed goods (with the exception of tobacco products, packaged spirits and vaping products) within the specified time limits At the discretion of the Minister and the details of the extenuating circumstances\nReferences\nIssuing office: Trade Programs Directorate Regulatory Trade Programs Division Headquarters file: Legislative references: Customs Act Excise Act, 2001 Nuclear Safety and Control Act ( NSCA ) Copyright Act Trademarks Act Customs Sufferance Warehouses Regulations Customs Bonded Warehouses Regulations Marking of Imported Goods Regulations Storage of Goods Regulations General Nuclear and Control Regulations Other references: D2-2-1 , D2-3-2 , D4-1-5 Superseded memorandum D: D4-1-7 dated January 23,2014",
+    "history": "",
+    "last_amended": "2023-08-10",
+    "current_to": "2023-08-10",
+    "citation": "Memorandum D4-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D4-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-2-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Ships’ Stores",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, October 23, 2015\nThis document is also available in PDF (129 Kb) [ help with PDF files ]\nIn Brief\n1. This memorandum has been revised to reflect changes to the Canada Border Services Agency's organizational structure. 2. Memorandum D4-2-1 has been amended to reflect the new First Port of Arrival (FPOA) procedures implemented at all 10 Cruise Ship Operations (CSO).\nThis memorandum outlines and explains the procedures for the delivery of ships' stores to ships and aircraft, and the conditions governing the issue and securing or sealing of ships' stores.",
+    "history": "",
+    "last_amended": "2015-10-23",
+    "current_to": "2015-10-23",
+    "citation": "Memorandum D4-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D4-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Ships’ Stores",
+    "division": "",
+    "heading": "",
+    "text": "Reporting of Ships' Stores\n1. The Form E1 - Ship Stores Declaration , properly certified, and the Form BSF552 - Crew's Effects Declaration , or their counterpart on the documentation of another country, shall be filed with the Canada Border Services Agency (CBSA). Such forms shall be submitted in triplicate in English or French each time a ship engaged in international trade reports inward from a foreign country. While CBSA will not always board a vessel at time of arrival, a ship's compliance with CBSA laws may be verified at any time.\n2. The original of Form E1 and Form BSF552 is filed with the inward report of the ship; the second and third copies are left with the master. When stores are issued or additional stores delivered, a notation to this effect is made on the reverse side of the second and third copies of the Form E1 held by the master. These copies remain with the master until the ship clears directly for a foreign port, at which time the second copies of both forms shall be submitted to CBSA and filed with the outward report.\n3. When a ship reporting inward has no cargo, the inward report shall clearly state whether the ship is in ballast or in ballast with ships' stores.\n4. CBSA shall permit ships agents a period of twenty-four hours from the time the outward report is filed in which to present the duplicate copies of Form E1 and Form BSF552 .\nShip Stores Declaration , Form E1\n5. Form E1 , completed in triplicate, is used to list ships' stores. A boarding CBSA officer may examine form E1 for completeness. Any quantity of stores not allowed for consumption while in port will be placed in a secure area. Sealing may be required. When ships' stores are delivered to a ship, the quantities and the seal numbers, if applicable, are recorded on the reverse side of Form E1. Similarly, when issues are made, the quantities issued are recorded on the reverse of Form E1.\n6. A reasonable quantity of liquor and tobacco products may be left unsecured or unsealed for the personal use of the master or senior ships officers. These quantities are to be recorded on Form E1 . A reasonable quantity is defined in the Ships' Stores Regulations .\n7. Goods for sale or distribution to members of the crew and not to be landed shall be secured or sealed in the same manner as ships' stores and remain secured or sealed until the ship clears for a foreign destination. These goods shall be listed on a separate sheet in triplicate by the Master or other authorized ship's officer and the sheet attached to Form E1 . The location of the goods shall be noted on Form E1.\n8. Duty paid goods may be delivered as ships' stores may be eligible for a refund or drawback under the provisions of Memorandum D7-4-2, Duty Drawback Program . When such stores are delivered to a ship, a copy of Form K36A, Ships Stores Declaration and Clearance Certificate , is retained by the master and filed with Form E1 and Form BSF552 .\n9. Occasionally, foreign ships may carry animals as a supply of fresh meat; these animals shall be listed on Form E1 . These animals shall not be removed from the ship while in Canada.\nCrew's Effects Declaration , Form BSF552\n10. Form BSF552 , completed in triplicate, is used to show quantities of tobacco products and alcoholic beverages in possession of officers and crew as well as non-duty paid items such as televisions, radios, cameras, pets, etc. While such items may be kept in possession of the crew members, quantities of alcoholic beverages and tobacco products exceeding the quantity limitations set out in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents shall be secured or sealed.\n11. Pets belonging to crew members shall be listed by species on Form BSF552 opposite the name of the individual owner. These pets shall not be removed from the ship while in Canada.\n12. A crew member may bring personal items ashore without producing evidence that each article is duty paid, but a check of these articles may be conducted prior to the departure of the ship to ensure their exportation. Items declared on Form BSF552 which are subsequently duty paid are deleted from the list, and the date and number of the relevant accounting document (Form B15, Casual Goods Accounting Document ) are noted on Form BSF552.\n13. When crew members sign off a ship in a Canadian port, any goods in their possession are subject to accounting in the normal manner. Returning Canadians may claim residents' or returning former residents' privileges and foreign crew members may apply for either temporary importation or settler's effects privileges. For additional information on Settler's effects, please consult Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00 .\nDelivery and Issuance of Ships' Stores\n14. At CBSA offices not operating on a shift schedule, CBSA approval for the delivery of ships' stores is restricted to the period of the regular office hours of the port. In unforeseen circumstances CBSA may, upon written application, authorize the delivery or issuance of ships' stores beyond these hours subject to the provisions of Memorandum D1-2-1, Special Services .\n15. The attendance of a CBSA officer may be required when cigarettes, cigars, tobacco, wine, spirits and narcotics are laden on board a ship as ships' stores. It is the responsibility of the vendor, chandler, or transportation company to make any necessary arrangements with CBSA in order to have the services of a CBSA officer approve delivery, and to verify the quantities, sign the accounting document and place the goods under seal, if required. These arrangements should be made no less than 24 hours before the service is required.\n16. Normally, narcotics as medical stores are held in the ship's safe under the direct control of the master or ship's doctor. The quantity of narcotics and the location of the safe must be noted on Form E1 .\n17. The master or other authorized ship's officer may release a reasonable quantity of tobacco products and spirits for the immediate use of the officers and crew. The quantities issued shall be listed on Form E1 . Normally, such issues are made on a weekly basis.\n18. Supplies of wine used as a table beverage need not be secured or placed under seal. Form E1 shall indicate the quantity of such wine on board and the location of the bottles, storage tanks or barrels.\n19. Supplies of beer and ale need not be secured or placed under seal when the ship is departing on a foreign voyage directly from the port of lading. When a ship is to call at another Canadian port on the outward voyage, only 8.2 litres (288 ounces) for each crew member may remain unsecured or unsealed. Appropriate notations should be made on Form E1 , to indicate the quantities laden on board and the portion left unsecured or unsealed.\n20. The declaration and receipt forms on the reverse side of the, Form B60, Excise Duty Entry , shall be properly completed when excisable goods are delivered as ships' stores.\n21. Ships' stores paint may be released to a ship's crew or, in the case of a dry docked ship, to the shipyard for painting of the ship. The quantity of paint released shall be noted on Form E1 as it is removed for use.\nInternational Waters\n22. Any ship carrying secured ships' stores or stores under seal and sailing from one Canadian port to another may issue stores in international waters, provided the ship is not participating in the coasting trade of Canada. Under international treaty, the Great Lakes, excluding tributary waters, are international waters.\n23. When a ship intends to call at a non-CBSA port after reporting outward, a reasonable quantity of stores may be issued for the period preceding the actual departure from the non-CBSA port. Remaining ships' stores shall be secured or sealed.\n24. Stores may be checked at each port of call of a ship engaged in international trade.\nFirst Port of Arrival Cruise Ship Clearance\n25. Under the procedures contained in this document, cruise ships that arrive at their First Port of Arrival (FPOA) in Canada at one of the designated Cruise Ship Operations (CSO) locations will be fully cleared by the CBSA. As no further clearance will be required, passengers can disembark and embark more quickly and efficiently at subsequent Canadian ports of call.\n26. From an operational perspective, the most noticeable change will be that all passengers and crew will be cleared at the FPOA, including clearance for any subsequent crew changes during the voyage in Canada; therefore, all passengers and crew must be prepared to make their full declaration at the FPOA. The other change of note is the collection of any duty and taxes on duty-free sales at the final port of disembarkation in Canada.\nDuty-free Shops\n27. Duty-free shops must be closed and locked while the ship is in port. Appropriate signs must be placed on all shop entrances indicating that they are closed and off-limits. A letter requesting permission to work in duty-free shops (e.g., stocking, inventory) while the ship is in port should be submitted to the CBSA at the beginning of the cruise ship season. This letter, suitably endorsed by the CBSA, will act as permission to conduct incidental work in duty-free shops while in port for the entire season.\nDuty-free Sales After FPOA\n28. Once the ship departs the FPOA, the ship may re-open the duty-free stores and make items available for purchase to passengers. All purchases made after the FPOA that will remain in Canada will be subject to duty and taxes.\n29. To ensure that all duty and taxes are collected on duty free store purchases, the information on all sales will be sent to a predetermined 24/7 CBSA operation. This information is normally sent when the shops close for the final time in their voyage and prepare their customers' accounts. The cruise line is required to submit the information to CBSA at least eight hours prior to their arrival at the Canadian port of final disembarkation.\n30. The CBSA will review the details of the sales and calculate the duty and taxes owing. A list of the passengers that need to be interviewed will be prepared and sent to the CBSA office of final disembarkation and to the cruise line.\nCollection of Duties and Taxes at the Last Port of Disembarkation\n31. All passengers and crew must declare duty-free purchases on their E311 declaration card declaration card at the FPOA. CBSA officers will review the declaration cards collected from the travellers by the Purser and refer anyone deemed necessary to appear for further processing. All goods that do not fall under travellers' personal exemptions or duty-free allowances will be subject to full duty and taxes. CBSA officers will complete a Form B15, Casual Goods Accounting Document for the goods as required and provide the client with a stamped copy. Note: Cost recovery agreements may be necessary if the final port of disembarkation is not a designated CSO .\nFishing Ships\n32. When a fishing vessel cannot hold enough petroleum products to remain at sea for five days or in the case of carrying tobacco products and spirits, to remain at sea for ten days, ships' stores shall not be granted.\n33. When a fishing ship reports outward for fishing for ten days or more, but returns before the lapse of ten days, the balance of the stores remaining on board shall be secured or sealed and credited to the next fishing trip of ten days or more.\n34. Under the provisions of Memorandum D7-4-2, Duty Drawback Program , diesel fuel supplied to fishing ships operating under CBSA clearance may be eligible for a drawback.\n35. The master or owner of a fishing ship taking delivery of diesel fuel shall furnish the supplier with the following certificate:\n\"The undersigned, Master or owner of the (.....) being a Canadian fishing ship and operating under CBSA clearance issued at (.....) on (..... 20..), hereby certifies that the quantity of diesel fuel stated herein has been received aboard for use in the said ship in commercial fishing outside Canada and for no other purpose.\"\nMaster/Owner\n36. Fishing ship masters are permitted to report at the beginning and end of the fishing season. Masters residing in remote areas may report by mail. When any ship has been supplied with ships' stores, other than diesel fuel, inward and outward reports must be completed in the regular manner.\n37. Canadian manufactured and imported beer or ale may be substituted for spirits or wines supplied to fishing ships. This substitution is limited to 8.2 litres (288 ounces) of beer or ale for each 1.1 litres (40 ounces) of spirits or wines allowed.\nInland Waters Ships\n38. A ship engaged in trade between ports on the Great Lakes — St. Lawrence River system west of the Anticosti Island lines described in section 2 of the Customs Act is entitled to stores unless both ports are on the minor waters section, that is, between Kingston, Ontario and Pointe-au-Père, Québec.\nOcean Ships\n39. An ocean ship engaged exclusively in international trade is entitled to stores under Item I of the Schedule of the Ships' Stores Regulations if proceeding from an ocean port outside Canada to a Canadian or United States port on the Great Lakes, even though the ship may travel between Canadian ports during the journey. Similarly, an ocean ship reporting outward from a Great Lakes port to an ocean port outside Canada via another Canadian port is entitled to the stores listed in Item I of the Schedule of the Ships' Stores Regulations .\n40. Ships' equipment may be placed on board these ships with drawbacks permitted on domestic goods in accordance with Memorandum D7-4-2, Duty Drawback Program . When in bond goods arrive for such a ship, the cargo control document is cancelled by the outward report of the ship.\nDiversions to Coasting Trade\n41. Stores on board or placed on board a ship authorized to make a single trip in the coasting trade lasting not more than five days are not subject to duties (with the exception of alcoholic beverages and tobacco products). When such voyages are to last in excess of five days, payment of duties on consumable stores is required at time of coastwise clearance. The drawback provisions of Memorandum D7-4-2, Duty Drawback Program apply to quantities not consumed at time of clearance to a foreign port.\n42. In lieu of the procedure outlined in paragraph 43 of this memorandum, and at the discretion of the shipping company concerned, the following procedure may be adopted:\n- (a) An inventory of all consumable stores on board is taken. Security is deposited with CBSA in an amount not less than the duties ordinarily payable. The security deposited may be in the form of cash or certified cheque.\n- (b) Upon completion of the coasting trade voyage, a second inventory is taken and duties are to be paid on stores consumed.\nProcedure for Handling Ships' Stores Ex-warehouse\n43. For delivery to a ship, when the warehouse and the ship are in the same port, a Form B3-3, Canada Customs Coding Form , ex-warehouse, are prepared in sufficient copies to permit two copies of each form to accompany the stores from the bonded warehouse to the ship. In some cases, Form B6D , ship's stores declarations may be stamped and attached to Form B3-3. The stores shall be transported by bonded carrier or by private vehicle under CBSA convoy, subject to the provisions of Memorandum D1-2-1, Special Services . The transaction is concluded with the securing or sealing of the ships' stores and the completion of the certificate on both sets of copies. One copy is returned to complete CBSA records, and the other is filed with the outward report of the ship.\n44. For delivery to a ship, when the ship is not in the same port as the warehouse:\n- (a) Documentation described in paragraph 43 of this memorandum is prepared in sufficient copies to permit two copies to be delivered to the port at which the ship is berthed. The stores shall be transported by a common carrier under bond or private vehicle under CBSA convoy, subject to the provisions of Memorandum D1-2-1, Special Services .\n- (b) At the second port, the carrier shall contact CBSA for approval to deliver to the ship. CBSA may require the sealing of the stores on board the ship. Each copy shall be signed and date stamped by a CBSA officer. A copy is retained for filing with the outward report of the ship and another copy is returned to the issuing CBSA office for filing with its copy of the Form B3-3 for-warehouse. When immediate delivery is not taken, the stores may remain in a sufferance warehouse for 40 days. At the end of that time, they may be recorded as \"unclaimed\" and handled accordingly. Alternatively, the stores may be placed in a bonded warehouse prior to the expiry of the 40 day period. In these circumstances, a copy of the Form B3-3for-warehouse is to be returned to the issuing office for filing with its copy of Form B3-3 type 22 ex-warehouse for ships' stores.\nProcedure for Handling Ships' Stores Dispatched From a Foreign Country\n45. In bond stores dispatched from a foreign country for delivery to a ship at a Canadian port may go forward from the CBSA point of reporting by bonded carrier under a cargo control document A8A, In Bond - Cargo Control Document .\n46. On arrival at destination, the bonded carrier shall report directly to CBSA. If the ship is in port at the time of arrival of the stores, CBSA may authorize the bonded carrier to deliver directly to the ship unless the stores are to be sealed. The master or other authorized ship's officer accepting delivery will acknowledge receipt of the stores by signing the A8A Form and indicating his title and date of lading. The stores shall be listed on the outward report of the ship by the transportation company concerned. The cargo control document may be cancelled by reference to either the outward report number or the name of the ship and the voyage number.\n47. If the ship is not in port at the time, the stores may be held in a sufferance warehouse for a period up to 40 days. If not exported within the 40 day period, the stores may be entered for bonded warehouse. Alternatively, the stores may be taken to account immediately on a consumption accounting document, subject to the drawback provisions of Memorandum D7-4-2, Duty Drawback Program .\n48. If the ship to which the stores are consigned does not arrive at the port where the stores are held in sufferance or bonded warehouse, CBSA may permit the stores to be re-forwarded to the vessel by bonded carrier under an A8A Form .\nDirect Delivery of Ships' Stores From an Excise Bonding Warehouse\n49. A Form B60, Excise Duty Entry , for excisable goods ex-warehoused for ships' stores shall be completed and the stores shall be described thereon in accordance with Excise Duty Memorandum 9.3.1 .\n50. For bonding purposes, the delivery of any excisable goods as ships' stores is considered exportation in bond under the Excise licensee's general bond. Such goods shall be transported in the same manner as excisable goods exported or removed from warehouse.\n51. When stores subject to excise duty have been forwarded from a place other than the ship's port of departure, the procedure governing goods for export will apply in accordance with Excise Duty Memorandum 9.3.1 . Two copies of Form B60 shall be delivered to CBSA at the port where the ship's clearance is to be issued.\n52. The master or agent taking delivery of the stores shall complete the declaration on the copies of Form B60 . CBSA shall complete the certificate on the same copies.\n53. The CBSA office issuing the ship's clearance shall forward one completed copy of the Form B60 to the shipping licensee to authorize him to cancel his bond obligation.\nDelivery From an Excise Bonding Warehouse to a CBSA Bonded Warehouse\n54. Goods subject to excise duty may be removed in bond from any Excise bonding warehouse to a customs bonded warehouse for storage and subsequent delivery, as authorized by subsection 58(2) of the Excise Act .\n55. Such goods are forwarded on Form B60 , in accordance with Excise Duty Memorandum 9.3.1 .\n56. The portion of the entry designated \"Re-warehoused by Consignee\" shall be completed by the operator (licensee) of the customs bonded warehouse who assumes full responsibility for the quantities shown on the Form B60 . When a shortage exists upon delivery, the warehouse operator shall immediately contact CBSA to report the discrepancy. Full particulars of the discrepancy shall be recorded on the Form B60 and signed by the examining CBSA officer.\n57. A completed copy of the Form B60 bearing the notation \"Warehoused on Customs accounting document Form B3-3 No. ...\" is forwarded to the shipping licensee.\n58. Such goods are removed from warehouse on Form B3-3 Type 22 ex-warehouse for Ships' Stores.\n59. Excise duty paid domestic beer may be removed from a brewery to a bonded warehouse for ships' stores. Beer deposited in the warehouse is considered as technically exported for excise duty refund purposes, and may not be returned to the brewer.\n60. The warehouse operator shall give a receipt for the beer and complete the declaration as shown on all copies of the excise duty entry. The signature of a CBSA officer is not required on the excise duty entry since the warehouse operator assumes full responsibility for the quantities warehoused.\n61. Since, under the provisions of section 173 of the Excise Act , only a brewer is eligible for refund of excise duty collected upon beer exported, entries for ships' stores and refund claims shall be made by the brewer as provided for in ED 212-7 Guidelines for Brewery Operation - Credit Entitlements .\nProcedure for Handling Ships' Stores for International Aircraft\n62. These instructions apply to commercial airlines and their commissary agents who have received permission from CBSA to supply their own bar-box seals. The term \"bar-box\" means the securable boxes or compartments into which stores are placed on international flights.\n63. Alcoholic beverages, tobacco products and imported goods for sale or free distribution on board international aircraft may be stored in a bonded warehouse.\n64. Ships' stores received from suppliers shall be documented on Form B3-3, type 10, in-warehouse.\n65. Companies operating under this procedure shall maintain inventory records, approved by the CBSA which report the actual goods in warehouse in either of the following manners:\n- (a) fully detailed warehouse records which show all warehoused goods by individual commodity and by size or brand within each commodity recorded; or\n- (b) commodities grouped as follows: (i) spirits or liqueur — miniatures and bottles, (ii) wines and champagne — splits and bottles, (iii) beer — tins or bottles, (iv) cigarettes — packages, (v) other items for sale or free distribution on board aircraft — by individual commodity, (vi) minor changes in inventory format such as the introduction of a column for Sherry/Dubonnet are acceptable, provided they do not alter the basic concept of the procedure.\n66. Stores issued to bar-boxes destined for international flights shall be documented on a pre-numbered, CBSA approved, bar report form printed and completed by the airline. At least one copy of each report shall stay on file at the warehouse pending presentation of the weekly accounting specified in paragraph 69 of this memorandum. At least two copies of the report shall be placed in the bar-box and the bar-box sealed in the usual manner before leaving the warehouse.\n67. Stores not consumed during an international flight may be re-warehoused after being documented as incoming stores on one copy of the bar report contained in the bar-box. Partially empty bottles being returned in these bars shall be counted as full bottles, entered on the applicable bar report, and placed with other bottles of that brand. If there is already a sufficiently depleted bottle of that brand on hand, the bottle shall not be entered on a bar report but is to be poured into the part bottle on hand.\n68. No less frequently than once per week the warehouse operator shall present Form B3-3 ex-warehouse to account for all items issued to bars minus the items returned in partially depleted bars, during the preceding seven days.\n69. Each Form B3-3 ex-warehouse shall be supported by:\n- (a) a daily recap of all bar reports covering outgoing bars;\n- (b) a daily recap of all bar reports covering partially depleted incoming bars; and\n- (c) a weekly inventory report.\n70. The individual bar reports, both incoming and outbound, must remain on file at the warehouse operator's office for a period of not less than three years and be available for audit by CBSA during this period.\n71. Any shortage or overage must be recorded on the warehouse-keeper's daily inventory record the same days as discovered. Once each week and no later than the first business day following the presentation of the accounting specified in paragraph 69 of this memorandum, the warehouse operator shall present Form B3-3 ex-warehouse covering all shortages and Form B3-3 for-warehouse to account for all overages preceding seven days. When the overage or shortage of alcoholic beverages is less than 750 millilitres (25 ounces), the overage or shortage shall be carried over to the next week's business on the inventory report form.\n72. When a company elects to use the inventory system outlined in paragraph 65 (b) of this memorandum, any shortage shall be considered to be a shortage of the largest volume, highest value article in that inventory item.\n73. Removal of ships' stores from a bonded warehouse for consumption in Canada may be allowed, provided the warehouse operator has obtained the written approval of the appropriate provincial liquor authority, and paid any applicable duties prior to removal. Bar-boxes destined for domestic flights shall be prepared from duty paid goods.\n74. Bar-boxes made up in locations other than the airport from which an international flight is to originate are not required to be documented other than with the usual bar make-up sheet contained in the bar-box. The bar-boxes shall be sealed immediately following make-up.\nSealing Requirements for International Aircraft\n75. As required by the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods seals shall be intact when bars are moved:\n- (a) from a bonded warehouse to an international aircraft preparing for departure;\n- (b) from an international aircraft terminating a flight to a bonded warehouse.\n76. When an international aircraft is on the ground, bar-boxes on board shall be sealed. However, seals on bar-boxes containing alcoholic beverages to be served to passengers may be broken when passengers begin boarding an aircraft departing directly on an international flight. These bar-boxes may also remain unsealed on international flights that are progressively boarded or cleared at more than one international airport in Canada, provided no domestic passengers are carried.\nPenalty Information\n77. Unlawful removal of ships' stores from a bonded warehouse will incur penalties as provided for in Memorandum D7-4-4, Customs Bonded Warehouses . All other instances of non-compliance may result in seizure or forfeiture or both.\nAdditional Information\n78. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-10-23",
+    "current_to": "2015-10-23",
+    "citation": "Memorandum D4-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D4-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-2-1",
+    "marginal_note": "References",
+    "part": "Ships’ Stores",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7770-3, 7770-3-1 Legislative references: Financial Administration Act Excise Act Customs Act Canada Shipping Act, 2001 Excise Tax Act Ships' Stores Regulations Other references: D1-2-1 , D2-1-1 , D3-1-1 , D7-4-4 Forms A8A , B3-3, B6D , B60 , BSF552 , E1 , E311 , K36A ED212-7 , EDM 9.3.1 , Superseded memorandum D: D4-2-1 dated January 1, 1991 D4-2-0 dated February 14, 1996",
+    "history": "",
+    "last_amended": "2015-10-23",
+    "current_to": "2015-10-23",
+    "citation": "Memorandum D4-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D4-3-2: Duty Free Shop - \nLicensing \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Licensed operators of duty free shops and those interested in \napplying for a duty free shop licence. \nKey content: How to apply for and participate in the Canada Border Services \nAgency’s duty free shop program. \nKeywords: Duty free shop licence, application, BSF664, CARM, CCP, land border, \nairport, lease, financial security. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Application and Selection Process \no Airport Location \no Land Border Location \no Application Package – Land Border \no Other Government Department Requirements \no Financial Security Requirements \no Adjustments to Financial Security \no Licence Renewal \no Cancellation, Suspension or Expiration of Licences \no Receivership or Bankruptcy \no Licence Amendment \no Change in Name or Ownership Structure \no Death of a Sole Proprietor \no Transfer of a Licence \n2 \n\n References \n Contact us \nUpdates made to this D-memo \nThis memoranda has been updated to: \n include the use of the CBSA Assessment and Revenue Management (CARM) \nsystem and the CARM Client Portal (CCP) \n update the land border duty free shop application process, including the \nrequirement for applicants to submit a criminal record check \nDefinitions \nAct means the Customs Act. \n\napplicant means a person who applies for a licence. \n\nbeer means beer or malt liquor as defined in section 4 of the Excise Act. \n\nborder crossing point means a place on the international border between Canada \nand the United States at which there is a customs office. \n\nexcisable goods means spirits, wine, beer or tobacco products. \n\nexcise warehouse has the same meaning as in section 2 of the Excise Act, 2001. \n\nintoxicating liquor has the same meaning as in the Importation of Intoxicating Liquors \nAct. \n\nlicence means a licence issued by the Canada Border Services Agency (CBSA) to \noperate a duty free shop. \n\nlicensee means a person to whom a licence has been issued. \nGuidelines \n1. The Customs Act, subsection 24(1), provides the Minister of Public Safety with \ndiscretion when considering whether to issue a Duty Free Shop (DFS) licence. When \n3 \n\nchoosing a suitable licensee, the Minister has the discretion to consider matters that \nare necessary or desirable to the overall intent of the program and government policy. \n2. The DFS licence issued by the CBSA allows a licensee to acquire goods free of \ncertain duties and taxes (other taxes, such as excise taxes, may be applicable) for sale \nto travelers who will immediately export the goods from Canada. The licence holds no \nmonetary value and it does not express an implied guarantee of income in its own \nright, nor does it grant the licensee privileges in other government programs or \njurisdictions that require their own licenses, permits or contracts. \n3. The CBSA will strive to process applications within 90 calendar days from the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "deadline for application submissions. \n4. Only complete application packages that have been submitted through the CARM \nClient Portal (CCP) and meet all of the requirements of the Duty Free Shop \nRegulations (DFSR) will be considered. \n5. DFS applicants must login into the CCP to apply for a DFS licence. Onboarding and \nlog in instructions for the CCP can be found on the CBSA CARM Client Portal \nwebpage. \n6. Communication between the CBSA and DFS applicant will be through the CCP. \nApplicants are expected to monitor the CCP for notifications regarding their application \nto ensure there is no delay in processing. \n7. Existing DFS licensees must also register through the CCP for all communications \nwith the CBSA. Onboarding and log in instructions are on the CBSA CARM Client \nPortal webpage. \nApplication and Selection Process \n8. Applications are only accepted for land border and airport locations. Applications for \nmarine and rail locations will be refused as there is no provision for these locations in \nthe DFSR. \n9. The eligibility requirements for a DFS licence vary between land border crossings \nand airport locations. For further details refer to the DFSR. \n10. Anyone interested in establishing a DFS at a site where there is no existing DFS or \nwhere an adequate range of goods is not available at an existing DFS, shall email \nDuty_Free_Shops-Boutiques_Hors_Taxes@cbsa-asfc.gc.ca with the location to be \nconsidered. \n11. The CBSA will review the initial request to determine whether: \na) the CBSA is able to provide service to the proposed DFS location; \nb) the establishment of a DFS will impede the flow of traffic; and \n4 \n\nc) an adequate range of goods and services is already provided if a DFS already \nexists in the proposed area. \n12. The CBSA will also review traffic and passenger data to determine if there is \nsufficient volume to support a DFS. \nAirport Location \n13. For the establishment of a DFS at an airport, lease applications may be invited \nthrough a tendering process administered by the Airport Authority. Once a successful \ncandidate has been selected, the interested party must submit through the CCP a \ncompleted airport DFS application which includes: \n a completed Form BSF664, Duty Free Shop Application/Amendment, indicating \ntheir interest in operating a DFS; \n a copy of the lease from the airport authority; \n the airport layout (blueprints) indicating the location of \nthe DFS (pre/post security); \n layouts (blueprints) of the DFS, on-site storage areas and off-site storage facility \nif applicable; \n a letter from the United States Customs and Border Protection (USCBP) \nauthorizing the operation of the DFS behind the USCBP Primary Inspection Line \n(if necessary); \n product lines and general description of anticipated merchandise; and, \n anticipated hours of operation. \n14. Ownership structure, including names, addresses, dates of birth and percentage of ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "share owners will be provided to the CBSA by registered mail or courier due to the \nsensitivity of the information. \n\n• For Canada Post, please use: \nCanada Border Services Agency \nCommercial Registration Unit \n12th FLOOR SRS \nOttawa ON K1A 0L8 \n\n• For all other couriers, please use: \nCBSA - Commercial Registration Unit \n5 \n\n12th FLOOR SRS \n2215 GLADWIN BUILDING C \nOttawa ON K1B 4K9 \nLand Border Location \n15. If a proposed land border crossing point is deemed acceptable, the CBSA will \npublically communicate through a national advertisement, that applications are being \naccepted for the proposed DFS location. The CBSA will advise the Frontier Duty Free \nAssociation (FDFA) that a process for the establishment of a land border DFS has \ncommenced. \nApplication Package – Land Border \n16. An application package detailing the application requirements and process will be \nprovided to those interested at the onset of the land border application process. For a \ncopy, please contact duty_free_shops-boutiques_hors_taxes@cbsa-asfc.gc.ca. \n17. Form BSF664 and the operational schedules contained within the application \npackage must be completed in their entirety and submitted through the CCP for the \napplication to be recommended for further consideration. \n\n18. To protect the security of the information, the following documents must be \nsubmitted to CBSA by registered mail or courier to the corresponding address in \nparagraph 14: \n\n(a) Ownership structure, including names, residential addresses, dates of birth and \npercentage of share owners. \n(b) Proof of Canadian citizenship or permanent resident status for all owners and \nshareholders. \n(c) Certified Criminal Records Check(s) for each owner, partner, officer and director \nof the corporation. \n Certified criminal records checks must be performed by the local police \nauthority or an accredited third-party, within the jurisdiction of the \nindividual's Canadian primary residence. General information on \nobtaining a criminal record check in Canada is on the Royal Canadian \nMounted Police website. As each jurisdiction may have their own \nprocess, please consult the local police authority for specific information \non certified criminal record checks. \n All fees for certified criminal records checks are the responsibility of the \napplicant(s). \n6 \n\n19. Applications or additional information submitted after the closing date for receipt of \napplications may not be considered. Failure to comply with the application deadline or \ndocumentation requirements may impact the assessment of the application package. \n20. For land border DFSs, an eligibility list will be created through an evaluation \nprocess, ranking the applications in order of their final scores. The successful applicant \nis determined by the Minister on the basis of highest score. \n21. The CBSA will advise all applicants of the result of the selection process through \nthe CCP. Unsuccessful applicants may request feedback through the CCP on the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "evaluation of their application within 90 days of receiving the result. \n22. The successful applicant must provide finalized proof of lease/ownership and post \nfinancial security through the CCP, otherwise, their application will be disqualified. The \nsuccessful applicant must also meet all regulatory requirements and satisfy the CBSA \nthat administrative and operating procedures are in place for the reporting, accounting \nand physical security of the inventory before the licence will be issued. \nOther Government Department Requirements \n23. Applicants must also include a copy of the provincial liquor authorization in order to \nsell alcohol. The licensee cannot sell alcohol products until the authorization is \nreceived and a copy submitted to the CBSA. \n24. Applicants who intend to possess and sell imported manufactured tobacco that is \nsubject to special duty under the Excise Act, 2001 must apply for a separate excise \nduty licence with the Canada Revenue Agency. For more information, please consult \nEDM7-1-4- Duty Free Shop Operators. \nFinancial Security Requirements \n25. A DFS licensee is liable for applicable taxes on its domestic goods and for duties \nand taxes on imported goods unless the licensee can prove that the goods have been \nsold for export, are still in the DFS, have been destroyed or have been lawfully \nremoved. To protect the interests of the Crown, DFS licensees must post financial \nsecurity against their inventory in order to operate. In the event the DFS licensee fails \nto pay duties and taxes owed, action may be taken against the security in order to \nrecover any outstanding amounts. \n26. The amount of financial security will be based on 25 percent of the highest \nprojected value of the total inventory of the DFS and any off-site locations for the first \nyear of operation. The amount of financial security for subsequent years will be based \non 25 percent of the highest total value of inventory for the previous year. The \nminimum amount of security is CAN$10,000 for each DFS licence. \n7 \n\n27. Financial security must be posted through the CCP. General policies and \nprocedures for posting and filing financial security are outlined in Memorandum D1-7-1, \nPosting Security for Transacting Bonded Operations. For more information on financial \nsecurity in CARM refer to the CBSA website, and the Financial Security (Electronic \nMeans) Regulations. \nAdjustments to Financial Security \n28. DFS licensees are required to review their financial security once per year to \nensure the amount is adequate to the value of the inventory on hand. \n29. Changes to financial security resulting from the annual review are reported on \nForm BSF664, indicating yearly financial security amendment and noting the highest \ninventory value for the previous year. Licensees must submit the updated information \nthrough the CCP. \n30. When the CBSA determines that a change to financial security is required, the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CBSA will send a notice to the licensee, through the CCP, instructing them to post a \nbond for the amended amount. \n31. A licensee can change the surety company or financial institution for its financial \nsecurity at any time by submitting a replacement through the CCP. At no time may a \nDFS operate without coverage. Whenever the financial security posted by a licensee is \nto be amended, Form BSF664 is to be completed by the DFS licensee and submitted \nto the CBSA through the CCP. \nLicence Renewal \n32. The Minister, or the Minister’s authorized delegate, has the sole discretion to \ndetermine whether to renew an existing licence. A DFS licence is issued for a \nmaximum of 10 years. The DFS licensee must request renewal of their licence by \nsubmitting a completed Form BSF664 through the CCP at least 60 days prior to the \nexpiry of their licence. \n33. The licensee must provide the names, titles, telephone numbers, residential \naddresses, dates of birth, share allocation by percentage and citizenship of the \ncompany’s board of directors and owners. \n34. The licensee must confirm that they continue to hold the required provincial liquor \nauthority/permit to sell alcohol. If this lapses, the DFS licensee cannot sell alcohol \nproducts until the authority/permit is received and a copy is submitted to the CBSA. \n35. After a request for a licence renewal has been submitted, the CBSA will conduct a \nreview of the DFS licensee’s compliance history to confirm whether the licensee \ncontinues to meet all program requirements. \n8 \n\n36. If the CBSA is satisfied with the outcome of the review, the licence will be renewed \nfor another 10 year period or for a shorter period at the Minister’s discretion. A new \nlicence will be sent to the licensee through the CCP. \n37. If a DFS licence runs its full term and is not renewed, it will be deemed to have \nexpired and will no longer be valid. \nCancellation, Suspension or Expiration of Licences \n38. Pursuant to the provisions of the DFSR, the CBSA has the discretion to cancel or \nsuspend an existing licence. If the CBSA cancels or suspends a licence, the licensee \nwill be advised through the CCP of the reason and the effective date of suspension or \ncancellation. The DFS will be locked and secured by the local CBSA office. \n39. In the case of cancellation, the DFS will remain locked and sealed until the \ninventory has been properly disposed of. In the case of suspension, the DFS will \nremain locked and sealed by the local CBSA office until a decision is made by the \nCBSA either to reinstate or cancel the licence. \n40. In the case where the DFS operator has failed to apply to renew their DFS licence \nbefore the expiry date, the DFS will be locked and sealed by local CBSA until a \ndecision is made by the Minister either to reinstate or cancel the licence. \n41. Regardless of whether a DFS licence has been cancelled, suspended or is expired, ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "immediately after the effective date, the local CBSA office will conduct a complete audit \nof the DFS inventory to ensure that records are maintained and updated. The auditor \nwill enter the results of the audit into CARM. \n42. When a licensee requests the Minister to cancel their licence to operate a DFS, the \nnotice of cancellation should include an outline of the licensee’s plan to dispose of the \nassets. A cancellation request should be made 60 days in advance to allow CBSA \nprocessing time. A licence, once cancelled by the Minister, will not be reinstated. Refer \nto sections 8 through 12 of the DFSR. \nReceivership or Bankruptcy \n43. When it is expected that a DFS will be placed under the control of a receiver or \nmay go bankrupt, the DFS licensee must notify the CBSA immediately by sending a \nnotice through the CCP. \n44. The trustees and the licensee may be given limited access to the DFS but no sale \nor movement of goods is to take place without prior approval of the local CBSA office. \nIn the case of a receivership, the licensee may request that the receivers be allowed to \ncontinue the day-to-day operations of the shop providing they meet the requirements of \nthe DFS program. In the case of a bankruptcy, the DFS licence is automatically \ncancelled, and the DFS will be locked and secured by the local CBSA. \n9 \n\n45. In both cases, the local CBSA office will conduct a complete audit of the DFS \ninventory and ensure that records are up to date. The auditor will enter the results of \nthe audit into CARM. \nLicence Amendment \n46. A DFS licensee must request approval and submit the required documentation to \nthe CBSA for any impending changes to the DFS, such as: \n(a) legal or operating name; \n(b) ownership structure; or, \n(c) operation of the DFS (i.e. off-site outlets, hours of operation, expansion of \noperation, change in location etc.) \n47. Each submission should be uploaded in the CCP using Form BSF664, outlining the \nreason(s) for the change. If ownership information, proof of Canadian citizenship or \npermanent resident status, and/or certified criminal record checks are required to \nsupport the submission, these documents must be submitted to CBSA by registered \nmail or courier. The CBSA must be allowed sufficient time to review the proposal \nbefore the impending change takes effect. \nChange in Name or Ownership Structure \n48. A change in ownership structure may involve: \n(a) contraction – where one or more of a group of shareholders decide to withdraw \nfrom the entity that holds the DFS licence; \n(b) expansion – where one or more new shareholders are added; \n(c) redistribution – where shares are transferred between existing shareholders; or, \n(d) shares up for sale – where all shareholders sell their shares to another legal \nentity. \n49. Proposals to the ownership structure are to include the existing ownership \nstructure and the proposed ownership structure. The proposal must also include the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "names, residential addresses, dates of birth and percentage of share owners. For land \nborder DFSs, new shareholders must provide proof of Canadian citizenship or \npermanent resident status and a certified Criminal Records Check. \n50. Proposals to change the name by which the DFS is known or to change the \ncompany name in which the licence was issued must outline the reasons for the \nchange and be accompanied by a certified copy of the amendment to the article of \ncorporation if applicable. Ownership information, proof of Canadian citizenship or \npermanent resident status, and/or certified criminal record checks must be sent to the \n10 \n\nCBSA by registered mail or courier. All other supporting documents must be uploaded \ninto the CCP. \n51. If it is determined that the licensee would no longer qualify under the DFSR as a \nresult of the transfer of shares, the CBSA will provide notice through the CCP that an \namended licence could not be issued. Transfers without CBSA approval can result in \nthe cancellation of the existing licence. \nDeath of a Sole Proprietor \n52. In the event of the death of a sole proprietor, the executor of the estate must inform \nthe CBSA immediately. The DFS is to be locked and secured by the local CBSA office. \n53. The beneficiary or the executor will be granted 30 days from the date the \nnotification is received to submit a request to amend the ownership structure in \naccordance with the procedures outlined in paragraphs 48-50. \n54. In such an event, the local CBSA office will conduct a complete audit of the DFS \nupon receiving such notification and ensure all inventory records are up to date. The \nrepresentative (estate) will be held responsible for all deficiencies or other \ndiscrepancies noted in the inventory audit. The beneficiary or executor will be given \nlimited access to the DFS but no sale or movement of goods is to take place without \nprior approval of the CBSA. \n55. If the beneficiary does not wish to make an application for the continued operation \nof the DFS, or the application made by the beneficiary is rejected, goods in the DFS \ninventory are to be disposed of in accordance with the provisions of Memorandum D4-\n3-5, Duty-Free Shop – Inventory Control and Sales Requirements and the DFS licence \nwill be cancelled. \nTransfer of a Licence \n56. A licence to operate a DFS is not transferable. If an existing DFS licensee wishes \nto terminate the licence by disposing of their interests through the sale of the shop, the \nlicensee is to submit a notice of cancellation to the CBSA through the CCP, as outlined \nin paragraph 42. \nReferences \nConsult these resources for further information. \n D1-7-1: Posting Security for Transacting Bonded Operations \n D4-3-5: Duty Free Shop – Inventory and Control Sales Requirements \n BSF664, Duty Free Shop Application/Amendment \n11 \n\nApplicable legislation \n Customs Act \n Duty Free Shop Regulations \n Excise Act, 2001 \n Financial Security (Electronic Means) Regulations ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-2-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-2",
+    "marginal_note": "Duty Free Shop – Licensing (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Superseded D memoranda \nD4-3-2 dated October 28, 2015 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-4",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Licensed operators of duty free shops Key content: Outlines the responsibilities of licensees operating a duty free shop in Canada Keywords: facility or building standards, location, storage, off-site sales outlets, pre-order websites, liability for goods",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-4",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-4",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memoranda has been updated to:\n- include the use of the CBSA Assessment and Revenue Management (CARM) system and the CARM Client Portal ( CCP )\n- include the cash and carry model and the pre-order website process",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-4",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Duty Free Shop ( DFS ) licensees are responsible to meet all commitments stated in their licence application. They must also comply with all conditions of operation required by the CBSA before opening for business. They must establish and maintain appropriate operating and administrative practices and procedures to comply with the regulatory requirements of the licence. These responsibilities include the provision and maintenance of facilities and appropriate services to the public. For further details on the DFS application process and the requirements for a DFS refer to Memorandom D4-3-2: Duty Free Shop – Licensing .\n2. DFS applicants and licensees are required to create an account in the CARM Client Portal ( CCP ). CARM is used by applicants to apply for new DFS licences and by existing licensees to request licence amendments or cancellation. Information on creating a CARM account can be found in the CARM onboarding documents on the Canada Border Services Agency website.\nFacility standards\nSite requirements\n3. The site at which the DFS will be located and operated must be physically situated to facilitate the direct export of goods. Where site constraints do not allow the shop to be situated to ensure direct export, a delivery system approved by the CBSA must be used.\nBuilding and facility requirements\n4. The DFS licensee must ensure that all areas or buildings designated as part of the DFS’s operations are physically secure.\n5. Where the DFS is to be located within an existing building (such as a passenger terminal at an airport), the storage area may, subject to CBSA approval, be located in another part of the building or in another building that is located on the same property.\n6. The licensee may also apply to operate an off-site storage facility in addition to the storage space used in the DFS . The licensee must follow the approval process outlined in paragraphs 17 through 28 and must adhere to the requirements of an off-site storage facility.\n7. A licensee contemplating major site or building alterations to an existing DFS must access the CCP to download and complete Form BSF664: Duty Free Shop Application/Amendment . The completed form alongside detailed plans/drawings of the proposed changes must be uploaded and submitted through the CCP .\nAccess to the site, building or facility\n8. The licensee must control access to the facilities to ensure that their inventory is secure. At a land border crossing, the shop must be appropriately fenced in to prevent unauthorized access. The entrance to the DFS site must be configured so vehicles may enter but not leave. Vehicles must continue along the egress route to the U.S. and the exit from the DFS site must be configured so that vehicles must exit and not re-enter. Egress for travellers must be restricted to the U.S. -bound roadway only. If the port is configured so that a possible turnaround point exists between the shop egress and the point of no return, the operator will take whatever steps are necessary to ensure their goods are exported. If the operator fails to prevent customers from using that turnaround point the operator must use a delivery system.\n9. At an airport, the traveller must always present a boarding pass or ticket showing a foreign destination at the time of purchase. For flights departing from Canada that are boarded on a progressive basis, duty free goods may be sold to boarding passengers at each airport of embarkation, subject to the conditions outlined in Memorandum D2-5-5: Progressive Clearance at Airports . Airport options to operate within a mixed departure zone or domestic areas 10. DFS s may request approval to operate within a mixed departure zone using a gate delivery process. DFS licensees will not allow travelers to take possession of their purchases in the mixed departure zone. The DFS will deliver all DFS goods to the appropriate departure gate prior to boarding time. The purchaser will pick up their purchased goods as they board the aircraft. 11. A licensee wishing to establish an off-site storage facility to the existing DFS must complete and upload Form BSF664 and submit this through the CCP . The CBSA may approve a DFS to operate in mixed international and domestic departure areas as a cash and carry without a delivery system, if they establish and maintain the CBSA security requirements, practices and procedures. These requirements include additional signage, the use of security tamper evident bags ( STEB ), an accounting system to track boarding passes with the associated sale and STEB , a formal written service agreement with the Airport Authority for securing the mixed departure zone, employee training, and the monthly submission of a report of cancelled flights. For a detailed listing of requirements or for further information on the application process, please contact: duty_free_shops-boutiques_hors_taxes@cbsa-asfc.gc.ca . Goods not exported 12. Where the traveller is unable to depart from Canada, the licensee may accept the return of goods and provide the necessary monetary or credit refunds. If the goods were opened and/or partially consumed and the licensee will not accept the returned goods, the traveller must pay applicable duties and/or taxes to the CBSA . Off-site sales outlets and pre-order websites 13. Although a licence to operate a DFS is issued for a specific location, a licensee may establish off-site sales outlets in other locations. A DFS licensee can also establish an online pre-order service. However, outlets and websites are only for taking orders, while the delivery or pick-up of duty free goods must take place at the DFS . A boarding pass or ticket showing a foreign destination must always be presented by the travellers at airport DFS s and the vehicle license plate verified at land border DFS s to finalize the sale. The off-site outlets cannot interfere with the primary outlets of other licensees nor can they create confusion for travellers. They cannot negatively affect traffic from other ports and should be located in a neutral area. 14. The pre-order website must adhere to the notice and language requirements in section 13 of the Duty Free Shop Regulations by providing service and notices in both official languages. The notices should be displayed in English and French indicating: that the goods sold in the duty free shop are for immediate exportation only and must be reported under the act if they are returned to Canada the circumstances in which goods imported into the United States or other countries, as required, by individuals are exempt from duties the circumstances in which goods imported into Canada by individuals are exempt from duties 15. A DFS licensee must obtain prior approval from the CBSA before establishing an off-site sales outlet or a pre-order website by completing and uploading Form BSF664 through the CCP . A written description of the proposed outlet together with site and building plans for a requested off-site sales outlet are required. Requests for pre-order websites must include a Uniform Resource Locator ( URL ) and a mock-up of the website. 16. All products at an off-site sales outlet must be duty and/or tax-paid goods or samples. No inventory from the DFS will be kept at an off-site sales location without prior approval from the CBSA . Off-site storage facility 17. A licensee wishing to establish an off-site storage facility to the existing DFS must complete and upload Form BSF664 with detailed plans/drawings of the proposed facility, through the CCP for review and approval. 18. The licensee must ensure that the facility is secure and must control the movement of inventory in and out of the off-site facility in accordance with the provisions outlined in sections 27 and 28. If the licensee wishes to store liquor in the off-site facility, they must satisfy the requirements of the appropriate provincial liquor authority, including minimum security standards to ensure the physical security of the goods. All policy, regulatory and legislative conditions and procedures that apply to the DFS will also apply to the off-site storage facility. 19. Approval from the appropriate provincial liquor authority must be included with the application in order for the CBSA to consider approving the storage of alcoholic beverages in the off-site facility. 20. Once approved, failure by the licensee to comply with policy and procedural requirements for the operation of the off-site facility may result in suspension or cancellation of off-site storage privileges by the CBSA . 21. Only one off-site storage facility is permitted per DFS licence. 22. The off-site storage facility must be located within the local CBSA jurisdiction responsible for providing service to the DFS . To avoid extraneous service charges for the provision of CBSA services to the off-site facility, the off-site facility must be located within a reasonable distance from the port office that services the DFS . Due to the variance between CBSA districts, local CBSA officials will be responsible for defining a reasonable distance within their jurisdiction. 23. If the off-site storage facility is to be located within an existing building used for other purposes, the DFS licensee is responsible for ensuring that the area or areas designated as part of the DFS operation are physically secure. This area or areas are to be clearly marked and separated from the remainder of the warehouse area by means of a partition or other physical means satisfactory to the local CBSA office. 24. Goods held in an off-site storage facility are subject to the same restrictions as goods sold in a DFS . 25. DFS licensees must ensure that the financial security posted for their operation includes any inventory held in the off-site storage facility. 26. Goods initially received in an off-site storage facility are subject to the same reporting procedures as goods initially received in a DFS . For more information, refer to Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements . 27. Form B116: Canada Border Services Agency Duty Free Shop Accounting Document must be submitted and approved by the CBSA to transfer goods between the off-site storage facility and the DFS . 28. Liability for DFS goods during transfer will remain with the licensee, as when the goods are in the off-site storage facility or the DFS . The goods remain secured under the required DFS financial security posted. Any loss of inventory may be subject to a claim against the DFS financial security unless it is immediately accounted for by the licensee. At any time, the CBSA has the authority to examine a shipment in transit between an off-site facility and the DFS . Off-site storage privileges will be immediately suspended if any unaccounted inventory is found during such an examination. The suspension will remain in place until the licensee proves that the issue has been rectified to the CBSA ’s satisfaction. References Consult these resources for further information. Applicable legislation Customs Act Duty Free Shop Regulations Related D-memos D2-5-5: Progressive Clearance at Airports D4-3-2: Duty Free Shop – Licensing D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements Superseded D memoranda D4-3-4 dated June 5, 2015 Issuing office Regulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related Links BSF664, Duty free shop application/amendment B116, Canada border services agency duty free shop accounting document",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-4",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Duty Free Shop Regulations\nRelated D-memos\n- D2-5-5: Progressive Clearance at Airports\n- D4-3-2: Duty Free Shop – Licensing\n- D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements\nSuperseded D memoranda\nD4-3-4 dated June 5, 2015\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D4-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D4-3-5 : Duty Free Shop – Inventory \nControl and Sales Requirements \n\nISSN 2369-2391 \nOttawa, November 5, 2024 \nPlain language summary \nTarget audience: Licensed operators of duty free shops \nKey content: Outlines the responsibilities of licensees operating a duty free shop in \nCanada \nKeywords: inventory control, sales requirements, arrival notification, receipt of goods, \ntransferring goods, shortages, disposal of goods, liability for duties and taxes \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Composition of Inventory: Domestic and Imported Goods \no Inventory Control System \no Arrival Notification \no Submission of Form B116 \no Receipt of Goods – Form B116 (IN) \no Goods Sold and Exported — Form B116 (OUT) \no Alternative Disposal Methods — Form B116 (OUT) \no Transferring Goods – Form B116 (TRANSFER) \no Reporting Shortages or Overages in Shipments \no Reporting Damaged or Destroyed Goods \no Adjustments \no Reporting Samples and Display Goods \no Calculating the Value for Duty of Samples and Display Goods \n\n2 \n\no Sale or Disposal of Inventory \no Off-site Sales Outlets and Pre-Order Websites \no Restrictions \no Inspections \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to: \n Detail the conditions for pre-order websites; \n Remove reference to the cancelled Form, B117 Duty Free Shop (DFS) \nSummary of Monthly Sales; and \n Incorporate changes due to the implementation of CBSA Assessment and \nRevenue Management (CARM) system. \n Add vaping products to the DFS commodity list. \nDefinitions \nDomestic goods \nDomestic origin goods are goods wholly obtained or produced in Canada (e.g., mineral \ngoods extracted in Canada, goods harvested in Canada). More information on \"Made \nin Canada\" guidelines can be found on the Competition Bureau's Web site. \nImported goods, duty and tax paid \nGoods manufactured abroad and imported by a Canadian company on which the \nduties and taxes have been paid. \nImported goods, duty and tax not paid \nGoods manufactured abroad and obtained from a Canadian company or a foreign \nsupplier on which the duties and taxes were not paid; and, \nGoods that were subject to a drawback claim. \n\n3 \n\nGuidelines \n1. Applicants must submit a description of the inventory control system to be used in \nthe DFS when applying for a licence. More information on the application process can \nbe found in Memorandum D4-3-2, Duty Free Shop – Licensing. \n2. Reporting and control of inventory, including the sale or disposal of goods, must be \ncompleted by licensees to the satisfaction of the Canada Border Services Agency \n(CBSA). \nComposition of Inventory: Domestic and Imported Goods \n3. The DFS program has approved the following commodity groups for DFS inventory. \nAny attempt to add a class of goods to inventory, that is not pre-approved by the \nprogram, may result in a licence amendment restricting the classes of goods that may \nbe received into that shop. ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "4. Commodity list (domestic and imported goods) \n(a) Accessories (purses, wallets, sunglasses, belts, lighters) \n(b) Alcohol (liquor, liqueurs, wine, coolers) \n(c) Beer \n(d) Clothing (including hats, furs, leathers) \n(e) Crafts, arts \n(f) Electronics, cameras, binoculars, telescopes, TVs \n(g) Food \n(h) Glassware, crystal, china, figurines, porcelain \n(i) Jewellery, watches, clocks \n(j) Office and travel supplies (suitcases, calculators, key holders, all types of \nbags, pens, luggage) \n(k) Perfumes, cosmetics, skincare products \n(l) Souvenirs (excluding clothing) \n(m) Tobacco products including cigars, and pipe tobacco \n(n) Vaping products \n(o) Other (limited to low value goods not listed above) \n5. Controlled or prohibited goods under the laws of the country of destination cannot to \nbe sold unless specific exemptions exist under those laws. \n\n4 \n\n6. DFS licensees will not stock or sell any specimen of endangered wild flora or fauna. \nRefer to Memorandum D19-7-1, Interpretation of the Wild Animal and Plant Protection \nand Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the \nConvention on International Trade in Endangered Species of Wild Fauna and Flora \n(CITES), for listings of goods subject to export and import control and any conditions \nunder which exceptions would be permitted. \n7. Licensees must stock the DFS with a variety of merchandise that gives travellers a \nchoice of brands at different price points wherever possible. \n8. DFS licensees must endeavor to promote Canadian-made goods by sourcing \ndomestic origin goods (exclusive of tobacco). \nInventory Control System \n9. The operating and administrative procedures in use at a DFS should reflect normal \nretail business practices with appropriate emphasis given to ensuring that the physical \nsecurity of the inventory is not compromised. \n10. Accurate accounting and inventory control systems are to be maintained by the \nlicensee and all related documentation is to be retained for a period of six years after \nthe sale or disposal of the goods as specified in the Imported Goods Records \nRegulations. \n11. Upon request, the licensee shall make the records available within the time \nspecified by the officer, and answer any questions asked by an officer in respect of the \nrecords. \n12. Licensees of a DFS are liable for applicable taxes on domestic goods and \napplicable duties and taxes on imported goods that are received in the DFS unless it \ncan be proven that the goods have been sold for export, are still in the shop, have \nbeen destroyed or have been lawfully removed. Refer to the Customs Act section 28 \n(1). \n13. If there are other commercial activities operating within the duty free shop, such as \na snack bar or coffee shop, the licensee must maintain separate accounting systems \nand records for each operation. \nArrival Notification \n14. Paragraph 16(1)(a) of the Duty Free Shop Regulations, requires DFS operators to ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "acknowledge the receipt of goods by endorsing the bill of lading, waybill or other similar \ndocument provided by the carrier or by endorsing Form B116, Canada Border Services \nAgency Duty Free Shop Accounting Document. \n\n5 \n\n15. DFS licensees may use email or other approved means to notify the local CBSA \noffice of the arrival of goods to allow for a better use of the holding area. \n16. The subject line must include “Arrival Notification” followed by an alpha-numeric \nindicator, using the format below: \n(a) local CBSA port code (e.g., 8211) \n(b) current fiscal year (e.g., 2024) \n(c) a combination of the following based on the contents of goods arrived: \n(i) imported goods, taxes and duties paid (IP) \n(ii) imported goods, taxes and duties not paid (IF) \n(iii) domestic goods (D) \n(d) sequential running number \nFor example \"Arrival Notification 8211-2023-IP-001.\" \n17. The CBSA will respond to electronic arrival notifications within one and a half hours \nand will advise whether the goods are released or must be held in the holding area. \nThe CBSA will respond the following business day to arrival notices received less than \ntwo hours before the local office closes. If the CBSA does not respond within these \ntimeframes, the goods may be placed into the DFS warehouse inventory as temporarily \nreleased goods. \nSubmission of Form B116 \n18. Form B116 is used to report goods moving in and out of inventory at a DFS. \nSubmission of the Form B116 may also serve as the arrival notification. \n19. Form B116 may be sent electronically to the local CBSA chief of operations and/or \ndesignated CBSA officer by e-mail using the same alpha-numeric format in the subject \nline as outlined in paragraph 16. The licensee will add \"IN,\" \"OUT\" or \"TRANSFER\" to \nthe subject line depending on the movement of goods. For example \"B116 (IN) 8211-\n2024-IP-001.\" \n20. When the arrival notification is sent before the submission of Form B116, the same \narrival notification number must be included in the email subject line and on the B116. \nThe licensee should cross-reference the corresponding arrival notification numbers and \nthe cargo control number on the B116. The CBSA will verify the B116 against the \ncorresponding arrival notification. \n21. If the original email fails to send, the licensee will ensure the local CBSA receives \nthe email of the arrival notification and/or B116 within 5 business days of receiving the \nshipment. In extenuating circumstances, such as extended system outages or large \nfiles that cannot be sent via email, the CBSA will accept paper copies. \n\n6 \n\n22. Only once the CBSA has approved the B116 can the goods be removed from the \nwarehouse and placed for sale in the DFS. \n23. All corrections or changes to the electronic declaration or paper copy of \nForm B116 must be submitted on a Form B116 when noted. The number on the \n\"Arrival Notification\" and/or the original Form B116 must be indicated on the amended \ndocument as references. ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "24. Imported goods, duty and tax not paid are to be accounted for in accordance with \ntheir country of origin. \nReceipt of Goods – Form B116 (IN) \n25. Shipments received at a DFS may be accompanied by the following documents: \n(a) shipping, commercial and/or CBSA invoice(s), CI1, Canada Customs Invoice; \n(b) cargo control documents; \n(c) sales slips; \n(d) Commercial Account Document (CAD)*, (ex-warehouse) documents*; and/or, \n(e) Form B116 (transfer) documents. \n\n*Note: Instructions for completing a CAD can be found in Memorandum D17-1-10, \nCoding of Customs Accounting Documents. \n\n26. The above documentation used to complete Form B116 does not have to be \nsubmitted but must be available and provided to the CBSA upon request. \n27. Goods being entered into inventory can be identified on Form B116 (IN) by specific \nproduct lines or by pre-determined product/commodity groups composed of the same \nor similar goods. \n28. Form B116 (IN) must be submitted with the goods listed in the unit size in which \nthey will be sold. \nExamples of the two reporting methods \nProduct line method: \n– Rum – brand X (1 litre) \n– Rum – brand Y (.75 litre) \n– Cigarettes – brand Z (king size, 200); or \nProduct or commodity group method: \n– Rum – all brands (1 litre) \n– Rum – all brands (.75 litre) \n– Fragrance – all brands (250 ml) \n\n7 \n\n29. When a licensee uses the latter method, all unsubstantiated discrepancies will be \ncalculated at the highest value item within the product grouping, unless the licensee \ncan prove that the goods were of a lower value. \n30. Inventory codes are to be assigned to each product line or product commodity \ngroup carried in the DFS to allow inventory records on each item to be maintained and \ntraceable by the CBSA. Inventory codes must also indicate whether the goods are \nimported duties and taxes paid (I), imported duties and taxes not paid (IF) or domestic \n(D). \nGoods Sold and Exported — Form B116 (OUT) \n31. Domestic and imported goods sold and exported from a DFS are to be reported out \nof inventory on a monthly basis on Form B116 (OUT), or more frequently if requested \nby the local CBSA. The reporting method used must also be consistent with the \nmethod was used for initial accounting (i.e., same inventory codes, values, etc.). Sales \nslips or a summary report are not to be included with the form but must be made \navailable to the CBSA upon request. \n32. The CBSA is to be informed when any change is made to the description of a \nproduct line or product/commodity group. \nAlternative Disposal Methods — Form B116 (OUT) \n33. Goods cannot be removed from inventory unless they are sold for export. \nExceptions include: \n(a) Imported goods may be: \n(i) duty and tax-paid by the licensee*; \n(ii) returned to a supplier (in bond); \n(iii) transferred to another DFS (in bond); or, \n(iv) abandoned to the Crown or, as the law permits, destroyed \nunder CBSA supervision. \n(b) Excisable goods subject to the Excise Act, 2001 (all domestic or imported liquor, ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "wine or tobacco products) may be: \n(i) returned to the supplier (in bond); \n(ii) transferred to another DFS (in bond); or, \n(iii) abandoned to the Crown for disposal. \n(c) Domestic goods may be: \n(i) tax paid by the licensee if the goods were initially delivered into inventory tax-\nfree or a drawback was claimed and paid on the goods*; \n(ii) transferred to another DFS (in bond, if tax is payable including the excise tax \nwhere applicable); or, \n\n8 \n\n(iii) abandoned to the Crown or, as the law permits, destroyed \nunder CBSA supervision. \n\n*Note: Duty Free Shop operators may not pay duties and taxes to remove goods from \ninventory. This is not permitted in section 18 of the DFSR. Goods can only be removed \nfrom inventory for DFS business-related reasons with the approval of the Commercial \nRegistration Unit (CRU). Business-related reasons include those detailed in this \nmemorandum. \n\n34. Documentation procedures will vary depending upon the circumstances but in all \ncases Form B116 (OUT) with all applicable documents must be presented to \nthe CBSA before the goods are physically removed from the DFS. \n(a) Form BSF241, Non-monetary General Receipt, provided by the CBSA is \nsubmitted to prove goods have been abandoned to the Crown. \n\n(b) A CAD is used to voluntarily pay applicable duties and taxes when the CRU \nhas approved the removal of imported goods. Instructions for completing a CAD \ncan be found in D17-1-10, Coding of Customs Accounting Documents. \nTransferring Goods – Form B116 (TRANSFER) \n35. The Duty Free Shop Regulations outline when the ownership of DFS goods may be \ntransferred. \n36. The transfer of goods between DFSs is subject to approval by the local CBSA \noffices for the involved DFSs. \n37. Written approval from the Provincial liquor authority is required for the transfer of \nintoxicating liquor within the same province. Refer to section 15 of the Duty Free Shop \nRegulations. \n38. When transferring goods from one DFS to another, the sending DFS must use a \nbonded carrier and include a copy of the CBSA approved Form B116 (TRANSFER \nOUT) with the shipment. \n39. The receiving DFS must submit a Form B116 (TRANSFER IN) with a copy of the \nForm B116 (TRANSFER OUT) along to receive the shipment. \n40. Licensees must submit both Form B116 (TRANSER IN) and Form B116 \n(TRANSFER OUT) when transferring goods previously accounted for between the off-\nsite storage facility and the DFS. \nReporting Shortages or Overages in Shipments \n\n9 \n\n41. Shortages or overages may be identified during an inventory verification \nundertaken by the CBSA or any other person authorized by the Minister of Public \nSafety or may be the result of a voluntary disclosure made by the DFS licensee. \n42. The DFS licensee must disclose shortages or overages by submitting Form B116 \nto inform the CBSA of the new net balance in their inventory. \n43. When a shortage or overage in a shipment is identified after reporting the shipment ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "to the CBSA, but before Form B116 (IN) is submitted, the licensee should submit a \nB116 (IN) that reflects the original invoiced quantity. A notation should be added on \nForm B116 (IN) indicating the items and amounts missing or in excess. All such \nshipments will be subject to verification by the CBSA. If the invoice is for goods \nreceived, but different from the goods ordered from the supplier, an inventory \nadjustment is required. \n44. The licensee will have 60 days from the date of entering the goods into DFS \ninventory to produce evidence that a short shipment occurred (e.g., a credit memo or \nequivalent document from the supplier) or that the missing goods arrived at a later \ndate. If adequate proof is not provided, duties and taxes on the shortage will be owed. \n45. The goods and services tax (GST) will be collected when there are unjustified \nshortages in inventory. The payable amount is calculated based on the value of the \nmissing goods. The excise duty and excise tax on domestic tobacco products (with the \nexception of cigars) will not be owed as the manufacturer has paid these duties and \ntaxes. \nPart one: Imported Goods — Duty and tax not Paid \n46. The DFS licensee must submit a CAD to voluntarily account for duties and taxes \nowing on shortages of imported goods. Refer to procedures in D17-1-10, Coding of \nCustoms Accounting Documents. \n47. For shortages listed on the CAD, the DFS operator must also submit a completed \nForm B116 (OUT). This informs the CBSA of the new net balance in the DFS inventory \nfor all commodities accounted for. \n48. For overages, the DFS operator must submit a completed Form B116 (IN) to enter \nthe goods into their inventory. This informs the CBSA of the new net balance in the \nDFS inventory for all commodities accounted for. \n49. For imported goods duties and taxes not paid, the CBSA will verify inventory \nshortages or overages reported by the DFS and process the CAD and Form B116 \nsubmitted by the DFS operator. \n\n10 \n\nPart two: Domestic Goods and Imported Goods — Duties and Taxes \nPaid \n50. The DFS licensee must account for the GST by submitting a B116 (OUT) for \nshortages of domestic goods and for the GST on shortages of duty-paid imported \ngoods. \n51. In these instances the CBSA will provide the DFS licensee with: \na) an invoice showing the GST amount owing on shortages. \nb) a cash receipt once payment is received for the invoice. \n52. When there is a net overage in a certain commodity category, the DFS operator \nmust submit a completed Form B116 (IN) to enter the goods into their inventory. \n53. The DFS licensee is liable for the GST on shortages of domestic goods in a DFS \ninventory under section 28 of the Customs Act. The GST will be owed for domestic \ngoods, except on shortages of domestic unstamped cigars, for which applicable excise \nduties and taxes will be owed. \n54. The CBSA will verify inventory shortages or overages reported by the DFS licensee ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "on Form B116 and issue an invoice and a cash receipt if applicable. \n55. More information is available in the Accounting for Imported Goods and Payment of \nDuties Regulations. \nReporting Damaged or Destroyed Goods \n56. When goods are damaged, Form B116 must be submitted by the licensee and \nverified by local CBSA office. If the goods are received damaged, details should be \nnoted on Form B116 (IN). \n57. If goods are damaged after being reported into inventory, Form B116 (OUT) is \nused to adjust inventory records. Damaged goods can then be sent back to the \nsupplier. \n58. Goods to be destroyed must be documented by the licensee on Form E15, \nCertificate of Destruction/Exportation and made available for inspection by the CBSA. \nThe CBSA officer will verify the goods prior to destruction, and may also choose to \noversee the destruction and disposal of the goods. \n59. In order to adjust the inventory, the licensee must submit Form B116 (OUT) for \napproval and attach a copy of the Form E15. \n60. Goods can be destroyed under CBSA supervision once verification is complete and \nForm B116 (OUT) is approved. A special services fee may apply for the CBSA to \n\n11 \n\noversee the destruction. Please refer to Memorandum D1-2-1, Special Services for \nmore information. \nAdjustments \n61. When evidence can be provided that a clerical or recording error has occurred, \nrather than a shortage or overage, a licensee may request CBSA approval to offset the \nerror. Adjustments in inventory will not be authorized between domestic and imported \ngoods. \n62. Factors considered by the CBSA include documents, physical inventory counts, the \nvalue of goods, applicable tariff treatments, and inventory security practices and \ncontrols. The CBSA will also consider past compliance patterns. The final decision is at \nthe discretion of the CBSA. \nReporting Samples and Display Goods \n63. Samples, perfume testers or other promotional items for use in the DFS must be \nduty and tax paid. To add the goods to inventory and pay duties and taxes, Form B116 \n(IN) and the CAD must be submitted. For more information on completing the CAD, \nrefer to Memorandum D17-1-4, Release of Commercial Goods, and D17-1-10, Coding \nof Customs Accounting Documents. \nCalculating the Value for Duty of Samples and Display \nGoods \n64. Samples and/or display goods used in the DFS may not have a declared dollar \nvalue; however, valuation procedures must be followed for the purpose of paying \nduties and taxes. \n65. In general, the value for duty of goods that are purchased by a Canadian importer \nfrom foreign vendors should be based on the declared value and adjusted in \naccordance with subsection 48(5) of the Customs Act. However, where the goods are \nnot sold for export but are given to the importer free of charge, the value for duty must \nbe based on an alternative valuation method. \n66. Section 47 of the Customs Act sets out a hierarchy of alternative methods that ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "includes a value based on the transaction value of identical goods, the transaction \nvalue of similar goods, the deductive value of the goods, the computed value of the \ngoods and a residual method. \n67. The following valuation methods should be followed where applicable: \n\n12 \n\n(a) Goods that are provided free of charge and are identical or similar to goods in \nthe DFS should be valued according to the transaction value method of identical or \nsimilar goods, provided that all conditions are met. For example, the value for duty of \na 100-millilitre (ml) bottle of fragrance provided free of charge should be appraised \nbased on the value for duty of an identical 100-ml bottle of the same fragrance \nprovided all other conditions have been met. \n(b) If the transaction value of identical or similar samples/display goods is not known, \nthe next method of consideration is the deductive value method, whereby the value for \nduty would be based on the most common resale price per unit of the goods less an \namount for commissions or profit and general expenses. \n(c) The next method, computed value method, bases the value for duty on the cost of \nmaterials, labour, profit and general expenses, if these details are known. If costs are \nunknown, the supplier should be contacted for assistance. \n(d) Ultimately if the other methods are not applicable, the value for duty will need to be \ndetermined under the residual method. \nFor example, in situations where a fragrance sampler is a different size than the rest \nof the bottles received for sale in the DFA, the residual value method can be applied \nby determining the cost of the fragrance per ml and appraising the value for duty \nbased on the volume of the fragrance that is imported free of charge. For example, a \n250 ml bottle may have a value of $100 or $0.40 per ml. Therefore, a 10 ml container \nof the same fragrance priced at $0.40 per ml should have a value of $4 under the \nresidual method. \nThis provides s brief overview of how to value sample and display goods. For detailed \ninformation on how to determine a value for duty for such goods, please refer to the \nCustoms Valuation Handbook, which contains value for duty calculation templates for \neach valuation method. \n68. Goods that have been reported and accounted for as DFS inventory can only be \nused for display purposes in the shop. Exterior locked displays require local CBSA \napproval for both land and airport DFS. \nSale or Disposal of Inventory \n69. All goods sold at a DFS are for immediate export only and must be declared to \nthe CBSA if returned to Canada. \n70. DFS sales receipts must be bilingual and numbered sequentially. The following \ninformation is to be recorded on the receipt at time of sale: \n\n13 \n\n(a) shop identification; \n(b) date; \n(c) product code(s)/product identifier(s); \n(d) selling price; \n(e) quantity; \n(f) total value; \n(g) vehicle licence plate number or flight number; and, ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(h) the statement: “Goods sold are for export only and must be declared to the \nCBSA if returned to Canada.” \n\n71. Sales invoices must be prepared in duplicate when an automated system isn’t in \nuse. When an automated system is in use, electronic receipts will be accepted. \n72. The licensee must be capable of producing accurate sales reports that refer back \nto a receipt, re-printing past transactions or providing a transaction history \nupon CBSA request. Standard operating practice is to back up all systems on a regular \nbasis. \n73. At an airport, a boarding pass or ticket showing a foreign destination must always \nbe presented by the traveller at the time duty-free goods are sold. For flights departing \nfrom Canada on a progressive boarding basis, duty free goods may be sold to \nboarding passengers at each airport of embarkation, subject to the conditions outlined \nin Memorandum D2-5-5, Progressive Clearance at Airports. \n74. Where a delivery system is in operation, the customer must be provided with a \nproof of purchase. The licensee will deliver the goods to an area that ensures their \nimmediate export. At this point, the customer will provide their proof of purchase, and \nthe licensee will give a copy of the sales invoice to the customer with the goods. \n75. Where a DFS is located in an area not readily serviceable by the CBSA and it is \nnecessary for the CBSA to verify the export of goods, the licensee may be required to \npay special service charges. More information pertaining to special services can be \nfound in Memorandum D1-2-1, Special Services. \nOff-site Sales Outlets and Pre-Order Websites \n76. Where the DFS licensee has been approved by the CBSA to operate an off-site \nsales outlet or a pre-order website, the DFS may accept a deposit or payment provided \nthis transaction is clearly communicated as an ‘agreement to sell’ at the time the goods \nare reserved. It must be clear to the purchaser that the pick-up of the goods will take \nplace at a future time when they are about to leave the country. \n77. The purchaser of the goods must have the option to cancel this agreement at any \ntime prior to pick-up, and if the goods are not picked-up a credit will be given to the \n\n14 \n\npurchaser for the amount paid. The sale will be cancelled and payment returned if the \npurchaser is unable to leave Canada. \n78. All websites and outlets must conform to the signage, official language and security \nrequirements outlined in the Duty Free Shop Regulations. \nRestrictions \n79. Liquor and tobacco products cannot be sold to minors defined under the laws of the \nprovince in which the DFS is located. \nInspections \n80. DFS inspections are conducted by the CBSA to ensure the licensee is meeting the \nrequirements of the DFS program. Regardless of the compliance history at a particular \nDFS location, verifications should be conducted once per year minimum. The licensee \nis to make available all inventory records as requested. Access to these records is also ",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-5-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-5",
+    "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "to be accorded to any other person authorized by the Minister to conduct such \nverifications. \n81. The CBSA has the authority to audit a DFS at any time under section 27 of the \nCustoms Act. \n82. In accordance with section 28 of the Customs Act, unsubstantiated inventory \nshortages identified during a physical audit will be assessed all applicable duties and \ntaxes. \nReferences \n D1-2-1: Special Services \n D2-5-5: Progressive Clearance at Airports \n D4-3-2: Duty Free Shop – Licensing \n D17-1-4: Release of Commercial Goods \n D17-1-10: Coding of Customs Accounting Documents \n D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation \nof International and Interprovincial Trade Act (WAPPRIITA) and the Convention \non International Trade in Endangered Species of Wild Fauna and Flora (CITES) \n Customs Valuation Handbook \n B116, Canada border services agency duty free shop accounting document \n CI1, Canada Customs Invoice \n E15, Certificate of Destruction/Exportation \n\n15 \n\nApplicable legislation \n Customs Act \n Excise Act, 2001 \n Duty Free Shop Regulations \n Imported Goods Records Regulations \n Accounting for Imported Goods and Payment of Duties Regulations \nSuperseded memoranda D \nD4-3-5 dated May 7, 2009 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services",
+    "history": "",
+    "last_amended": "2024-11-05",
+    "current_to": "2024-11-05",
+    "citation": "Memorandum D4-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-7",
+    "marginal_note": "Guidelines and general information",
+    "part": "Duty Free Shop – Contraventions and Penalties",
+    "division": "",
+    "heading": "",
+    "text": "1. Failure of the DFS licensee to adhere to the provisions of the Customs Act or the Duty Free Shop Regulations may result in the imposition of a monetary penalty under the Administrative Monetary Penalty System (AMPS) and/or the suspension or cancellation of the licence. This memorandum only provides information and guidelines on the application of AMPS penalties and licence suspension or cancellation. Note that other penalties not listed in this memorandum could also be applied. For more information, refer to Memorandum D22-1-1, Administrative Monetary Penalty System , and Memorandum D4-3-2, Duty-Free Shop – Licensing .\n2. AMPS is a civil penalty regime that secures compliance with customs legislation through the application of monetary penalties. AMPS penalties apply to contraventions of the Customs Act , the Customs Tariff , the Special Import Measures Act and the Regulations, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\nContraventions\n3. The AMPS Master Penalty Document lists a number of contraventions that relate to the DFS program. It should be noted that licensees are required to comply with Canada Border Services Agency (CBSA) Duty Free Shop requirements in addition to those provided here. The following are examples of AMPS contraventions that may apply to the DFS program’s licensees. These examples do not supersede any description or prescription of the penalties as enumerated in the AMPS Master Penalty Document.\n4. Contravention C005 may apply to a person who provided to an officer, untrue, inaccurate or incomplete information required in any permit, certificate, licence, document or declaration in respect of imported or exported goods. For a person who intentionally provided untrue or false information in documentation, see contravention C348.\n5. Contravention C046 may apply when the operator of a DFS fails to allow an officer free access to the DFS or other premises that form part of the shop, including an off-site storage facility. This contravention may occur after a request by the officer to enter the premises has been refused or prevented by the person in charge of the facility.\n6. Contravention C047 may apply when the licensee of a DFS fails to open any package or container of goods in the shop or remove any covering from them to allow free access to the goods. This contravention may occur after a detailed request has been made by the officer to make the goods available for examination.\n7. Contravention C052 may apply when the licensee of a DFS fails to ensure that goods received are held in an area designated by the CBSA until they have been accounted for or have been approved by the CBSA for entry into inventory. Refer to Memorandum D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements for details on how to complete and submit a Form B116, Duty Free Shop Accounting Document for CBSA approval. This contravention may occur if goods do not remain in the designated holding area until a release from the holding area has been given, or if goods do not remain in the warehouse until the documentation is stamped by the CBSA and the goods are approved for entry into the DFS inventory. The goods may be removed from the holding area if the CBSA does not respond within 1.5 hours.\n8. Contravention C053 may apply when the licensee of a DFS fails to ensure that the shop was locked and sealed when requested by a border services officer as prescribed in the Duty Free Shop Regulations . This contravention may occur when a licensee is required to lock and seal the shop for a complete inventory by the CBSA. It may also occur when the licensee fails to renew their licence or when the licence has been suspended or cancelled, in which case authorization to lock and seal the shop has been given by the CBSA’s Commercial Registration Unit (CRU).\n9. Contravention C054 may apply when the licensee of a DFS fails to ensure that the shop is kept suitable for the safekeeping of the goods stored in the shop and/or off-site storage facility. This contravention may occur when the licensee fails to meet any specified measure intended to ensure the physical security of the goods.\n10. Contravention C055 may apply when the licensee of a DFS fails to acknowledge receipt of goods as prescribed by the Duty Free Shop Regulations . This contravention may occur when the licensee fails to endorse a bill of lading, waybill or similar document presented by the carrier.\n11. Contravention C057 may apply when the licensee of a DFS fails to present required documents to the local CBSA office before any goods are taken into the DFS .\n12. Contravention C064 may apply when the licensee of a DFS sells, gives or in any manner conveys tobacco and/or alcohol products to a person deemed to be a minor under the laws of the province in which the DFS is located.\n13. Contravention C066 may apply when a person removed goods from a bonded warehouse or DFS prior to release by a CBSA officer.\n14. Contravention C160 may apply when a person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to keep records for a period of six years, or as specified in the Imported Goods Records Regulations . This is applied when an audit, verification or examination determines that there are no records in existence.\n15. Contravention C163 may apply when a person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to make the records available to the CBSA officer when requested.\n16. Contravention C164 may apply when a person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to truthfully answer any questions asked by the officer concerning the records.\n17. Contravention C348 may apply to a person who intentionally provided false information in any permit, certificate, licence, document or declaration required to be provided for imported or exported goods under the Customs Act , the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods.\nPenalties\n18. Penalties will be issued for the contraventions listed above in the amounts specified in the AMPS Master Penalty Document.\n19. Suspension of the DFS licence may also be applied simultaneously with monetary penalties applicable for contraventions C046 and C047. However, the suspension of a licence will only be applied by the CRU acting on the instructions of the Minister of Public Safety.\n20. Suspension or cancellation of the DFS licence may be applied by the Minister of Public Safety in any instance where the licensee fails to comply with any Act of Parliament or regulation relating to the importation or exportation of goods or that relates to customs and excise, irrespective of any AMPS contravention that may or may not be applied.\nEffect of Contravention History on the Renewal of an Existing Licence\n21. The Regulations state that the Minister of Public Safety may renew an existing licence where no grounds exist to suspend or cancel the licence. The Duty Free Shop Regulations further explain that grounds to suspend or cancel the licence include a failure to comply with any Act of Parliament or regulation relating to the importation or exportation of goods, or that relates to customs and excise. As a result, the licensee's AMPS contravention history will be taken into account at time of renewal.\n22. The CRU could recommend to the Minister of Public Safety the non-renewal of a licence based on a history of non-compliance . It will take into account the types of contravention, the frequency of non-compliance and the severity of particular contraventions during the most recent licensing period. For example, should a licensee demonstrate a general disdain for CBSA requirements, which is reflected in numerous types of contraventions indicating a deliberate pattern of non-compliance , the licence may not be renewed. Similarly, should a licensee consistently commit the same infraction without applying the required corrective measures, indicating a deliberate defiance of specific CBSA requirements, the licence may not be renewed. As well, should certain serious contraventions occur that clearly demonstrate deliberate dishonesty in dealing with the CBSA , the licence may not be renewed.\nEffect of Contravention History on the Award of a New Licence\n23. The CRU could recommend to the Minister of Public Safety not to award a new licence based on a history of non-compliance . It will take into account the types of contraventions, the frequency of non-compliance and the severity of particular contraventions that may exist in an applicant's AMPS compliance history as they may relate to another duty-free shop licence held by the applicant or to any other commercial dealings that the applicant may have with the CBSA .\nAdditional Information\n24. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2023-02-22",
+    "current_to": "2023-02-22",
+    "citation": "Memorandum D4-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D4-3-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D4-3-7",
+    "marginal_note": "References",
+    "part": "Duty Free Shop – Contraventions and Penalties",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Special Import Measures Act Designated (Customs) Provisions Regulations Duty Free Shop Regulations Imported Goods Records Regulations Other references: D22-1-1 , D4-3-2 , D4-3-5 Form B117 Master Penalty Document Superseded memorandum D: D4-3-7 dated September 18, 2015",
+    "history": "",
+    "last_amended": "2023-02-22",
+    "current_to": "2023-02-22",
+    "citation": "Memorandum D4-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Anyone importing goods by mail (commercial and casual). Key content: How international mail is processed; assessment of duties and taxes; how to dispute amounts owed; release and accounting for goods imported as mail; importing firearms by mail. Keywords: International mail; postal imports; CARM.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Postal Imports Remission Order and gift exemptions Arrival of inbound international mail Processing international mail Release and accounting for commercial goods Disputing duties and taxes Voluntary accounting Appeals and reviews Importing firearms by mail\n- Appendix: Prescription of information pertaining to the reporting of goods imported as mail\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to:\n- Clarify the postal importation process; and\n- Outline changes to commercial release and accounting procedures resulting from the implementation of Canada Border Services Agency (CBSA)’s Assessment and Revenue Management (CARM) system.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of this memorandum, the following definitions and terms apply:\nCasual goods Means goods imported into Canada other than commercial goods. CBSA Casual Refund Centre (CRC) The CBSA offices where Form B2G: CBSA Informal Adjustment Request is processed. CRCs have the authority to refund any duties, goods and services tax (GST), harmonized sales tax (HST), and provincial taxes, which are assessed on non-commercial importations. CRCs are listed on the back of Form B2G. CBSA Mail Centre (CMC) The CBSA international mail processing operation, where the primary verification, secondary processing, and assessment of any applicable duties and/or taxes take place. CMCs are located within the Canada Post Corporation (CPC) facilities in Montreal, Toronto, and Vancouver in order to centralize the importation of mail into Canada and to expedite the clearance and delivery of mail. Commercial goods Goods that are or will be imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Commercial accounting declaration (CAD) Digital document used to account for goods imported into Canada. The CAD replaces the current customs coding (B3-3) and request for adjustment (B2) forms. Form B2G: CBSA Informal Adjustment Request Document used to request an adjustment or refund on duty-paid for non-commercial goods that have been imported by mail, courier, or on individual traveler’s declarations. Form B2G is available at all CBSA offices or on the CBSA website. For goods imported by mail, Form B2G is also located on the back of the importer's copy of Form E14. Form E14: CBSA Postal Import Form Document used to assess duties and/or taxes and keep track of importations arriving through the mail. Mail As set out in section 2 of the Canada Post Corporation Act , means mailable matter, from the time it is posted to the time it is delivered to the addressee. Publications Includes books, newspapers, periodicals, magazines, and any similar printed publication including audio recording that relate to a publication that may accompany it. Undeliverable mail Mail that for any cause cannot be delivered to the addressee and includes any mail the delivery of which is prohibited by law or is refused by the addressee, or on which postage due is not paid by the sender on demand (see paragraph 2 of the Undeliverable and Redirected Mail Regulations ).",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum outlines and explains the legislation authorizing the examination of international mail and the obligations of the importing public to pay the duties and taxes owing. It also provides an overview of the processing of both commercial and casual goods.\nNote: All monetary amounts quoted are in Canadian dollars (CAD).\nGeneral\n1. The following information is of a general nature only and is not a substitute for relevant legislation and regulations. The Customs Act , the Canada Post Corporation Act , and other acts and regulations relating to the international movement of mail should be consulted when interpreting and applying the law.\n2. The postal system is designed to expedite processing and delivery of imported mail items to recipients by allowing the Canada Post Corporation ( CPC ) to deliver as well as collect duties and/or taxes owing to the government. The CPC charges the recipient a handling fee for this service; however, there is no CPC fee for mail items that are duty-free and tax-exempt or for commercial items with a value exceeding $3,300.\n3. For more information on the CPC 's role in processing international mail, visit the CPC ’s website . You can also find out more about non-mailable goods or goods you cannot send through the mail.\n4. The CBSA examines international mail to verify the country of origin, quantity, value, type, and admissibility of the goods in relation to the Customs Act , the Customs Tariff , the Special Import Measures Act , the Excise Act , the Excise Act 2001 , the Excise Tax Act , the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and other acts administered by the CBSA on behalf of other government departments.\n5. The Customs Act authorizes the CBSA to detain imported goods that may be prohibited, controlled, or regulated under any Act of Parliament. The Memoranda D19 Series: Acts and Regulations of Other Government Departments , outline the CBSA 's responsibilities in this regard.\nPostal Imports Remission Order and gift exemptions\n6. The Postal Imports Remission Order grants remission of all duties and/or taxes paid or payable on certain goods imported by mail when the value for duty does not exceed $20. Refer to Memorandum D8-2-2: Postal Imports Remission Order , for more details on the conditions for granting remission.\n7. Gift exemptions - tariff item no. 9816.00.00 ($60). Individuals may receive certain gift importations not exceeding $60 duty-free and tax-exempt . For gifts valued at more than $60, the portion of a gift's value exceeding $60 is subject to duties and/or taxes at the appropriate rate. For more details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4:Casual Donations – Tariff Item No. 9816.00.00 .\n8. The $20 PIRO benefit under the Postal Imports Remission Order cannot be combined with the gift exemption of $60.\nArrival of inbound international mail\n9. The foreign postal administration arranges for the transportation of mail items from the country of origin to Canada. In accordance with the provisions of the Universal Postal Union, mail transferred from a foreign postal administration is documented on a delivery bill CN 37 (surface mail), CN 38 (airmail) or CN 41 (surface airlifted mail). The onus is on the sender of the mail item to declare the origin, contents and value of the item on a CN 22 or a CN 23: Customs Declaration. Refer to Appendix: Prescription of information pertaining to the reporting of goods imported as mail for required information.\n10. Upon arrival in Canada, the mail remains under the control of the foreign postal administration until it is \"exchanged\" with the CPC at one of the International Mail Facilities located in Vancouver, Toronto, and Montréal. Mail is then sorted for movement within Canada and presented to the CBSA for admissibility determination and duty and/or tax assessment.\n11. Commercial importers are required to keep books and records of all importation transactions. Casual importers may wish to keep a copy of Form E14: CBSA Postal Import Form.\nProcessing international mail\nPrimary inspection\n12. The CPC is responsible for presenting international mail to the CBSA . During primary inspection, the border services officer screens the mail items to determine which are duty-free and/or tax-exempt importations, and ensures the goods that require no further CBSA control are released to the CPC for immediate delivery.\n13. All mail items containing goods that may be prohibited, controlled or regulated, subject to duties and/or taxes, or goods requiring examination by another government department or agency are separated and forwarded to the secondary area for further review.\nCanada Post data entry\n14. The CPC ensures each mail item that is directed to the CBSA secondary processing area has a unique bar-coded inventory number and exporter/importer data is captured in CBSA ’s postal systems.\nSecondary processing\n15. In the secondary area, the border services officer verifies mail items to determine whether they are subject to duties and/or taxes, controls, such as permits or certificates, enforcement measures, or if they require examination by another government department.\nOpening mail\n16. Border services officers have the authority to examine mail under section 99 of the Customs Act . This authority may be exercised if an officer has reasonable grounds to suspect that a mail item contains any goods referred to in the Customs Tariff , or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament.\n17. Under subsection 17(1) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , a border services officer may examine any mail that is being imported or exported and open or cause to be opened any such mail that the officer suspects on reasonable grounds contains currency or monetary instruments of a value equal to or greater than the amount prescribed. Refer to Memorandum D19-14-1: Cross-Border Currency and Monetary Instruments Reporting , for more information.\n18. It is the sender's responsibility to accurately report the value of the goods and clearly describe the contents of any mail item. . Refer to Appendix: Prescription of information pertaining to the reporting of goods imported as mail for the prescribed elements required for reporting.\n19. Border services officers may open a mail item and review invoices to ensure the most accurate assessment is made. Mail items that are opened and subsequently assessed duties and/or taxes or released for delivery are normally closed with tape, Form E608: Opened by CBSA .\n22. Form E605: Your Package Has Been Examined , should be included in mail items that are opened because there was not enough information on the declaration. E605 is used to advise importers of CBSA requirements to ensure future shipments are properly declared.\nDuties, taxes, and handling fees\n21. In the case of casual goods, border services officers determine tariff classification, value for duty, and origin based on information indicated on the customs declaration, invoices attached to the item, or an examination to appraise the value of the goods. Border services officers enter this information into the postal accounting system, and the system automatically calculates the amount of duties and/or taxes owing on the goods.\n22. Duty rates may apply on imported goods based on trade agreements. While agreements may in certain cases exempt the duty, unless specifically exempted, the goods and services tax (GST) is applied.\n23. In the provinces of Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, the federal-based GST and the provincial sales tax (PST) have been combined to create the harmonized sales tax (HST). The HST is applied to casual goods which are destined to these provinces. Imported commercial goods destined to these provinces are only subject to the 5% federal portion of the HST .\n24. For casual goods, in the provinces of British Columbia, Manitoba, Quebec or Saskatchewan, you must pay the applicable rate of sales tax for the province in which the goods are delivered. Certain imported goods may not be subject to the PST in your specific province. For further information on PST collection, refer to Memorandum D2-3-6: Non-Commercial Provincial Tax Collection Programs .\n25. For tobacco products, provincial tobacco taxes are also collected in New Brunswick, Quebec, Manitoba, Alberta and British Columbia. The tobacco tax rate is set by the provincial legislature. Refer to Memorandum D2-3-6: Non-Commercial Provincial Tax Collection Programs for more information.\n26. Details of the assessment of duties, taxes, and handling fees are affixed to the mail item on Form E14: CBSA Postal Import Form. The CPC is responsible for delivering mail items and for collecting duties and/or taxes on behalf of the CBSA.\n27. To process goods imported as mail that are subject to duty and/or tax, the CPC charges the recipient a $9.95 handling fee. This fee is applied to each dutiable or taxable item, which is collected from the recipient in advance, upon delivery, or pick up of a mail item. If the mail item is duty-free and tax exempt, no amount is charged.\nMultiple, lot, or split shipments\n28. When a shipment contains more than one mail item to make up a complete order, CBSA tries to assess duties and/or taxes on one invoice (Form E14). However, if the items are not presented to the CBSA at the same time or do not arrive together, there may be more than one form issued. If this is the case, the importer may wish to pay for each item and then submit a refund request for the duplicate payment.\nRefusal of mail\n29. An importer may refuse a mail item by checking the \"Return to Sender\" box on Form E14: CBSA Postal Import Form. The CPC will then return it to the sender.\nRelease and accounting for commercial goods\nCommercial goods not exceeding $3,300\n30. Border services officers assess duties and taxes owing on commercial goods not exceeding $3,300 in the same manner as casual goods (refer to paragraph 21). If the goods are subject to duties and/or taxes, the CBSA will affix Form E14: CBSA Postal Import Form to the mail item, indicating the amount owing.\nCommercial goods greater than $3,300\n31. In the case of commercial goods with a value for duty exceeding $3,300 and imported through the mail stream, the importer can obtain release of the goods by presenting the appropriate release and accounting documentation.\n32. The CBSA will advise the importer by letter when a commercial shipment arrives at the CBSA Mail Centre (CMC). Two options are available to obtain release of, and account for, the goods:\n- if the importer has posted financial security as part of the Release Prior to Payment (RPP) Program: submit a release request electronically using the Pre-arrival Review System (PARS) or Integrated Import Declaration (IID) service options; and submit a Commercial Accounting Declaration (CAD) Type AB in the CARM Client Portal within 5 business days; or\n- Where the importer has not posted security: submit a CAD, Type C in the CARM Client Portal and pay applicable duties and taxes at the same time at a Designated Commercial Office . Access to the CARM Client Portal is available at some ports and allows importers or their delegated customs brokers to generate or submit a CAD. A list of offices that provide CCP access can be found in Appendix A to Memorandum D17-1-5: Accounting for Commercial Goods .\nNote: The “Mode of Transport” field on the CAD must be populated with “Postal.”\n33. Once the CBSA has validated and approved the release documentation, the DCO will advise the CMC to release the mail shipment to the CPC for delivery.\n34. For more information about the release of goods with a value for duty exceeding $3,300, refer to Memorandum D17-1-4: Release of Commercial Goods .\n35. For more information about CARM requirements, refer to the CBSA’s Get started with CARM webpage.\nDisputing duties and taxes\nRequesting a reassessment (before payment of duties and taxes)\n36. Casual importers who disagree with the assessment of duties and/or taxes can refuse delivery of the mail item(s) and request a reassessment before payment of duties and taxes by checking the \"Return to CBSA\" box of Form E14: Postal Import Form.\n37. Canada Post will return the mail item to the CMC located closest to the addressee. The CBSA may contact the addressee to discuss the request for reassessment. If the CBSA decides no duty or taxes are owed, Canada Post will deliver your parcel. If duties and taxes are owed, they must be paid when Canada Post delivers your parcel.\nRequesting an adjustment (after payment of duties and taxes)\n38. For casual goods, a request for adjustment or refund can be made after payment of duties and/or taxes using Form B2G: CBSA Informal Adjustment Request , located on the reverse side of the importer's copy of Form E14: Postal Import Form. The importer should submit Form B2G and any supporting documents—such as invoices that show the correct value of the products or other material that describes them—to the nearest Casual Refund Centre listed on the form. For more details on casual refunds and Form B2G, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n39. To request an adjustment of duties and taxes on commercial shipments accounted for on Form E14: Postal Import Form, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n40. For commercial goods accounted for on a CAD, an adjustment request may be submitted using the Electronic Data Interchange (EDI) or web service (application program interface or API). For more information on how to submit an adjustment refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n41. The $9.95 handling fee charged by the CPC on postal shipments may be refunded when it is determined that the goods should have been duty-free and tax-exempt at the time of importation. The CBSA does not refund any part of any fees for Express mail items.\nVoluntary accounting\n42. Voluntary accounting is accepted when an importer reports to the CBSA that dutiable goods have been released in Canada without a Form E14 and payment of duties and/or taxes. The importer should prepare a Voluntary CAD (Type V) for commercial goods, or Form BSF715: Casual Goods Accounting Document, for casual goods, and duties and taxes owing will be collected. The documents will bear the notation \"Voluntary Accounting\" in the field reserved for the cargo control document number. Refer to Memorandum D17-1-3: Casual Importations for Form BSF715 instructions , and Memorandum D17-1-10: Coding of Customs Accounting Documents for instructions on how to submit a CAD.\nAppeals and reviews\n43. For casual shipments, if you are not satisfied with the reassessment or adjustment, you should refer to the instructions for filing contained in the letter of denial and in Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n44. For commercial shipments, you should submit a dispute as per the instructions outlined in Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n45. Both commercial and casual importation dispute notices must be filed in accordance with the form and manner requirements prescribed under subsection 60(3) of the Customs Act .\nImporting firearms by mail\n46. Non-restricted firearms, restricted firearms, and prohibited handguns may be imported by mail if the importer has the appropriate licence and permit(s). Shipping prohibited handguns by mail is permitted only if the destination is within Canada and if the firearm is sent by the most secure means offered by the CPC which includes the requirement for a signature upon delivery. Refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices for more information.\n47. Commercial importers of firearms must have a valid business firearms licence that authorizes the possession of the class of firearm being imported and a copy of that licence should be included with all commercial importations of firearms.\n48. All military weapons require an import/export permit, which can be obtained from Global Affairs Canada. Visit Export and import controls: Global Affairs Canada for additional information.\n49. For more information on firearms, please contact the Canadian Firearms Program by phone at 1-800-731-4000 or visit their website.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "Appendix: Prescription of information pertaining to the reporting of goods imported as mail",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Pursuant to subsection 12(6) of the Customs Act (the Act), and in accordance with the authority vested in me by the delegation instrument signed by the Minister of National Revenue on November 10,1998 , pursuant to subsection 2(4) of the Act, I hereby prescribe the following information to be provided for the purposes of reporting goods imported as mail:\n(i) For \"casual\" goods as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations :\n- Name and complete address of sender\n- Name and complete address, including postal code, of addressee\n- Description\n- Value\n- Quantity\n- Weight\n- Signature of sender\n- Date shipped\n(ii) For \"commercial\" goods as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations :\n- Name (including business company name where the exporter is a commercial entity) and complete address of sender\n- Name (including business company name where the importer is a commercial entity) and complete address, including postal code, of addressee\n- Description\n- Value\n- Quantity\n- Weight\n- Signature of sender\n- Date shipped\nThis information is to be provided in English or French on a customs declaration form/dispatch note approved by the postal administration in the country of export in accordance with accepted Universal Postal Union (UPU) standards and affixed to the mail item. In the case of exporter and importer name and address, this information must be clearly provided as part of the labelling of the parcel, if it does not form part of the customs declaration/dispatch note. The name and address information of the sender and the addressee must be provided in Roman letters and Arabic numerals.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Canada Post Corporation Act\n- Customs Act\n- Customs Tariff\n- Excise Act\n- Excise Tax Act\n- Fees in Respect of Mail Regulations\n- Proceeds of Crime (Money Laundering) and Terrorist Financing Act Special Import Measures Act Undeliverable and Redirected Mail Regulations\nRelated D memoranda\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-2-2: Postal Imports Remission Order\n- Memorandum D11-6-7: Request Under Section 60 of the Customs Act for a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D16-1-1: Information Pertaining to the Application, Collection, and Adjustment of a Surtax\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memoranda D19 Series: Acts and Regulations of Other Government Departments\nSuperseded D memoranda\nMemorandum D5-1-1, February 20, 2020\nIssuing office\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D5-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-5",
+    "marginal_note": "Legislation",
+    "part": "D5-1-5 - Damaged Mail",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Canada Post Corporation Act Financial Administration Act",
+    "history": "",
+    "last_amended": "2019-04-24",
+    "current_to": "2019-04-24",
+    "citation": "Memorandum D5-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "D5-1-5 - Damaged Mail",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada Border Services Agency’s (CBSA) liability in respect of damaged mail is outlined in subsection 40 (1.1) of the Canada Post Corporation Act : \"Her Majesty and the Minister of Public Safety and Emergency Preparedness may be liable for any claim arising from the loss, delay or mishandling of anything posted while it is under the custody or control of a customs officer\".\n2. In some instances, international mail items are received in Canada with wrapping that is in damaged condition. The Canada Post Corporation (CPC) is responsible for repairing the packaging of any mail item damaged while in the course of post or while in CBSA’s control at an International Mail Facility.\n3. When a mail item with a damaged wrapper is found at an International Mail Facility, the border services officer will present the damaged mail item to the CPC for the rewrapping,\n4. When a border services officer opens a mail item for examination, proper handling and care must be taken to ensure there is no damage the contents. When a border services officer inadvertently damages the contents, he must make a full report on the circumstances and extent of the damage to the CBSA superintendent. The border services officer may close the mail item with tape to avoid losing the contents but it is the CPC 's responsibility to rewrap it before it is delivered to the importer. The CBSA will advise the importer, by letter that damage to the mail item occurred upon examination. The CBSA must advise the importer that a claim for the damages may be filed with the Agency. Damage claims are to be processed in accordance with the claim regulations outlined in the Directive on Payments , pursuant to the Financial Administration Act.\n5. When mail items are opened for examination by a border services officer and the contents are discovered to be damaged or broken, the border services officer must indicate that the mail item was received in damaged condition. The CBSA will advise the importer, by letter, that the mail item was received in damaged condition. If the contents are subject to duties and/or taxes, a Form E14, Customs Postal Import Form, is to be used to indicate the amount owing. The rating is to reflect the actual value of the goods in the damaged condition and is to be established in accordance with sections 73 to 75 of the Customs Act .\nAdditional Information:\nFor more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2019-04-24",
+    "current_to": "2019-04-24",
+    "citation": "Memorandum D5-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-5",
+    "marginal_note": "References",
+    "part": "D5-1-5 - Damaged Mail",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Postal and Courier Programs Unit, Commercial Programs, Programs Branch Headquarters file Legislative references Customs Act Canada Post Corporation Act Financial Administration Act Other references Superseded memorandum D Interim Memorandum D5-1-5 Damaged Mail, September 29, 1995.",
+    "history": "",
+    "last_amended": "2019-04-24",
+    "current_to": "2019-04-24",
+    "citation": "Memorandum D5-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-13",
+    "marginal_note": "Legislation",
+    "part": "Publications Imported by Mail or Courier",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Act , Section 1\n- Excise Tax Act , Section 1, Section 3, Section 7, Section 17, Section 123, Section 143, Section 240",
+    "history": "",
+    "last_amended": "2016-09-29",
+    "current_to": "2016-09-29",
+    "citation": "Memorandum D5-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-13",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Publications Imported by Mail or Courier",
+    "division": "",
+    "heading": "",
+    "text": "Interpretation\n1. The Excise Tax Act and the regulations made pursuant to that Act, specifically the Publications Supplied by a Registrant (GST/HST) Regulations , define a prescribed publication and the procedures to be followed by a registrant to provide evidence of registration when importing such a publication into Canada.\n2. For the purposes of [Section 143.1] of the Act, the following property is prescribed property:\n- (a) a book, newspaper, periodical, magazine, and any similar printed publication other than a publication or a book included in section 1 of Schedule VII to the Act; and\n- (b) an audio recording that relates to a publication included in paragraph (a) and that accompanies the publication when it is presented to the Canada Post Corporation (CPC) or a border services officer.\nEvidence of Registration\n3. Where a person, who is registered, supplies a prescribed publication, the supply is deemed to be made in Canada under [Section 143.1] of the Excise Tax Act . In such cases, the regulations state that evidence of registration must be shown to enable the publication to be imported into Canada without attracting additional tax.\n4. The Publications Supplied by a Registrant (GST/HST) Regulations require suppliers who are registered for the GST/HST to show evidence of registration on publications sent to Canada by mail or courier.\n5. Evidence of registration means that at least one of the options for displaying the supplier's GST/HST number as outlined below must be chosen by the registrant:\n- (a) the person's registration number must be shown: (i) in the masthead of the publication, or on one of the first five pages of the publication if the masthead is not within the first five pages, (ii) on the back cover of the publication if the address of the person appears on that cover, or (iii) on the mailing label affixed to the publication;\n- (b) the person's registration number on the packaging of the publication or on a separate document that accompanies the publication, when it is submitted to the CPC or a border services officer; or\n- (c) where the person does not have a registration number at the time the publication is mailed or sent by courier, evidence on a separate document that accompanies the publication when it is submitted to the CPC or a border services officer that the person has applied for a registration number.\n6. Publications showing a GST/HST registration number will be released, regardless of the value of the shipment. In this case, the GST/HST should not be collected at the time of importation on these publications, because it has already been collected by the supplier for direct payment to the Canada Revenue Agency (CRA). It should be noted that shipments of publications brought into the country, other than by mail through CPC, valued at less than CAN$20 may be released without a completed Form B3-3, Canada Customs Coding Form ; whereas shipments valued at more than CAD$20 must be accompanied by a completed Form B3-3 and a cargo control document.\nRequirement to Register\n7. Under subsection 240(4) of the Excise Tax Act , a resident or non-resident person, whether through an employee, an agent, or by means of advertising directed at the Canadian market, is deemed to be carrying on a business in Canada, where that person:\n- (a) solicits orders for the supply of prescribed tangible personal property; or\n- (b) offers to supply prescribed tangible personal property that will be sent by mail or courier to the recipient of the supply at an address in Canada.\n8. Prescribed tangible personal property includes: books, newspapers, and any similar printed publication, as well as an audio recording that relates to a publication and that accompanies the publication when it is sent to Canada.\n9. Subject to paragraph 10 of these guidelines, all residents or non-residents soliciting sales in Canada of imported publications are required to be registered, to collect the GST/HST on these publications, and to remit that tax to the CRA just as if they were a person carrying on business in Canada.\n10. Persons shipping publications to Canada are not required to register for GST/HST purposes if:\n- (a) the person's global revenues do not exceed the small suppliers' threshold of CAN$30,000; or\n- (b) the person does not, in Canada, solicit orders for, or offer to supply, publications that will be sent to Canada by mail or courier to the recipient of the supply at an address in Canada.\n11. A publication supplied by a resident or non-resident person, who is registered, sent by mail or courier to the recipient at an address in Canada, is deemed to be a supply made in Canada. Therefore, the GST/HST is payable at the time of sale rather than at the time of importation.\nNo Evidence of Registration\n12. According to section 7 of Schedule VII to the Excise Tax Act , where no evidence of registration is provided, publications included in a shipment valued at CAN$20 or less are non-taxable only if the supplier of the publications is not required to register for GST/HST purposes.\n13. If the publications do not otherwise qualify for non-taxable importation, and the supplier is required to register and has not done so, the publications are taxable, regardless of value . In these circumstances, the goods are specifically described in the Mail and Courier Imports (GST/HST) Regulations as goods that are not granted relief under section 7 of Schedule VII to the Excise Tax Act . For example, a book valued at CAN$10 exported to Canada by mail or courier, will be assessed the GST/HST on the full CAN$10 value of the book.\nPostal and Courier Imports Remission Orders\n14. The Postal Imports Remission Order and the Courier Imports Remission Order grants remission of all duties and taxes paid or payable on certain goods imported by mail or courier when the value for duty does not exceed CAN$20. As stated in paragraph 12, the benefit of GST/HST non-taxable status is also contained in section 7 of Schedule VII to the Excise Tax Act . The Postal Imports Remission Order and Courier Imports Remission Order do not provide relief from the GST/HST for books, newspapers, periodicals and other similar publications of any value where the supplier is required to register but refuses to do so.\nGST Exemptions\n15. The following describes the conditions where the GST/HST is non-taxable on publications:\nGift Exemptions\n16. Gifts of publications are subject to the GST/HST and are valued for GST/HST purposes at the price such publications would normally be sold to consumers on the retail market. The exception is:\n- (a) when the gift tariff item No. 9816.00.00 applies;\n- (b) gift publications from registered foreign suppliers where the suppliers' GST/HST registration number is shown in the prescribed manner.\nLending Libraries\n17. Publications from foreign lending libraries, which are provided for no charge and subject to return under customs supervision within 60 days, are classified under tariff item No. 98.12. Goods classified under this tariff item are non-taxable under section 1 of Schedule VII to the Excise Tax Act .\nPublications of the UN, NATO and Their Specialized Agencies\n18. Publications of the United Nations or the North Atlantic Treaty Organization or any of their specialized agencies are classified as duty free under tariff item No. 98.12 and are non-taxable under section 1 of Schedule VII to the Excise Tax Act , regardless of the identity or status of the importer or exporter. A list of these organizations is included in Appendix A.\nExempt Organizations\n19. Certain Orders-in-Council and other Acts of Parliament provide relief from taxation on importations by foreign missions, international organizations and certain members of their personnel. Please refer to the Memoranda D21 Series – International Programs series for more information.\nGovernment of a Province or Territory\n20. Publications imported by provincial and territorial government departments and bodies are not subject to the GST/HST. Lists of eligible provincial government departments, Crown corporations, boards, commissions and agencies are appended to GST/HST Memoranda D18 Series – Excise Goods . These lists are subject to change and verification of the lists may be obtained from any CRA Tax Services office.\nRegistered Charities\n21. Publications imported by a charity in Canada, as defined in subsection 123(1) of the Excise Tax Act , which have been donated to that charity, are non-taxable under section 4 of Schedule VII to that Act.\nTourism\n22. Printed matter that is to be made available to the general public, without charge, for the promotion of tourism is non-taxable under section 3 of Schedule VII to the Excise Tax Act if:\n- (a) it is imported by or on the order of a foreign government or an agency or representative of a foreign government; or\n- (b) it is imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges.\nDocumentation Requirements\nPostal Importations of Publications\n23. Shipments of publications to Canada by mail must contain a customs declaration which describes the goods and provides the value of the publication. Where a foreign publisher is registered to collect the GST/HST, the registration number should also be shown on the customs declaration. All publications which display their registration number will be released from the Canada Border Services Agency (CBSA) without additional payment of taxes.\n24. Where there is no evidence of registration on the publication, the CBSA will assess the applicable GST/HST based on the value shown on the customs declaration. Form E14, CBSA Postal Import Form , which shows the amount of GST/HST payable, will be attached to the mail item.\n25. To process goods imported as mail that are subject to duty and/or tax, CPC charges the recipient a handling fee. If the item is duty-free and tax exempt, no amount is charged.\n26. Further information concerning postal importations may be found in Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System .\nCourier Importations of Publications\n27. Pursuant to paragraph 14 of this Memorandum, all publications imported through a courier must be accounted for on a Form B-3, Canada Customs Coding Form , or transmitted through the CBSA's Automated Data Exchange System (CADEX) by an approved participant.\n28. Further information concerning courier importations may be found in the following memoranda:\n- (a) D8-2-16, Courier Imports Remission ;\n- (b) D17-1-2, Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500) ;\n- (c) D17-1-5, Registration, Accounting and Payment for Commercial Goods .\nGeneral Information\nSupply of Audio recording with Publication\n29. If an audio recording relates to a prescribed publication and accompanies that publication when it is sent to Canada, the GST/HST is to be collected by the registered supplier on both the audio recording and the publication. The CBSA will not collect the GST/HST provided evidence of the GST/HST registration is shown in accordance with paragraph 5 of this memorandum.\nSample Publications\n30. Shipments of sample publications are subject to GST/HST, which will be collected by CBSA, and are valued for GST/HST purposes at the price such publications would normally be sold to consumers on the retail market, except for sample publications from registered foreign suppliers where the suppliers' registration number is shown in the prescribed manner. Where no evidence of registration is provided, the GST/HST will be assessed at time of importation.\nPublications as Part of a Membership\n31. Canadian residents may apply for membership in a foreign association. Part of the benefit of this membership may be a publication that is of insignificant value in relation to the consideration for the membership, but which is included in a total price paid for the membership. If this is the case, the membership could qualify as an exempt supply under section 17 of Part VI of Schedule V to the Excise Tax Act .\n32. If the membership qualifies as an exempt supply under section 17 of Part VI of Schedule V to the Act, or the non-resident association is not carrying on a business in Canada, publications which are supplied as part of these memberships is taxable, if the value of the shipment is over CAN$20. Publications valued CAN$20 or less are non-taxable under the provisions of section 7 of Schedule VII to the Act.\n33. If the publication is of significant value in relation to the consideration for membership (generally considered to be 30% or more), then the membership would not qualify as an exempt supply. In this case, the foreign association would be required to determine whether they would be required to register and collect GST/HST on the value of the membership. To obtain additional information on the requirements for registration, refer to GST/HST Memoranda D6 Series – Refunds , and the GST/HST Guide entitled, Non-resident Suppliers of Publications.\nAdditional Information\n34. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2016-09-29",
+    "current_to": "2016-09-29",
+    "citation": "Memorandum D5-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-13",
+    "marginal_note": "Appendix – The United Nations, the North Atlantic Treaty Organization and Their Specialized Agencies",
+    "part": "Publications Imported by Mail or Courier",
+    "division": "",
+    "heading": "",
+    "text": "FAO The Food and Agricultural Organization IAEA International Atomic Energy Agency ICAO International Civil Aviation Organization IFAD International Fund for Agricultural Development ILO International Labour Organization IMF International Monetary Fund IMO International Maritime Organization ITU International Telecommunications Union UNESCO UN Educational, Scientific and Cultural Organization UNIDO UN Industrial Development Organization UPU Universal Postal Union WHO World Health Organization WIPO World Intellectual Property Organization WMO World Meteorological Organization WTO World Trade Organization",
+    "history": "",
+    "last_amended": "2016-09-29",
+    "current_to": "2016-09-29",
+    "citation": "Memorandum D5-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D5-1-13-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-1-13",
+    "marginal_note": "References",
+    "part": "Publications Imported by Mail or Courier",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Postal, Courier, and Horizontal Unit Program and Policy Management Division Commercial Program Programs Branch Headquarters file: 7980-1 Legislative references: Customs Act Excise Tax Act Publications Supplied by a Registrant (GST/HST) Regulations Mail and Courier Imports (GST/HST) Regulations Postal Imports Remission Order Courier Imports Remission Order Other references: D5-1-1 , D8-2-16 , D17-1-2 , D17-1-2 Superseded memorandum D: D5-1-13 dated June 9, 1995",
+    "history": "",
+    "last_amended": "2016-09-29",
+    "current_to": "2016-09-29",
+    "citation": "Memorandum D5-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D5-2-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-2-2",
+    "marginal_note": "Legislation",
+    "part": "International Mail Destined for Canadian Forces Post Offices",
+    "division": "",
+    "heading": "",
+    "text": "- Canada Post Corporation Act",
+    "history": "",
+    "last_amended": "2016-09-28",
+    "current_to": "2016-09-28",
+    "citation": "Memorandum D5-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D5-2-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-2-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "International Mail Destined for Canadian Forces Post Offices",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canadian Forces maintains Canadian Forces post offices (CFPOs) at its Canadian and overseas bases to provide postal services to Canadian Forces personnel, their dependents and civilians affiliated with the Canadian Forces. CFPOs are Canadian post offices that are authorized and regulated by the Canada Post Corporation Act .\nCFPO Mail Processing\n2. Inbound CFPO mail arriving by commercial air carriers is presented to Canada Post Corporation (CPC) facilities at the point of arrival. The CFPO mail arriving by military aircraft will be taken by the Department of National Defence from Trenton, Ontario, to the international mail facility in Mississauga and presented to CPC. CPC will present the mail items to the Canada Border Services Agency (CBSA) for processing.\n3. Duties and/or taxes do not apply to CFPO mail that is destined to Canadian military bases outside Canada. The mail is transhipped \"in bond\" by the military to the overseas base, and as such, a Form E14, CBSA Postal Import Form , should not be produced for these shipments.\n4. Canadian military personnel living outside Canada who expect to receive mail from a foreign country should indicate their delivery address as follows:\nPO Box [appropriate 5000 series number] Stn Forces Belleville, ON K8N 5W6\nCFPO Contact\n5. For any questions regarding Canadian Forces mail processing, please contact the Canadian Forces postal services at 613-995-5129.",
+    "history": "",
+    "last_amended": "2016-09-28",
+    "current_to": "2016-09-28",
+    "citation": "Memorandum D5-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D5-2-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D5-2-2",
+    "marginal_note": "References",
+    "part": "International Mail Destined for Canadian Forces Post Offices",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Postal, Courier, and Horizontal Unit Program and Policy Management Division Commercial Program Programs Branch Headquarters file: 7975-13 Legislative references: Canada Post Corporation Act Other references: Superseded memorandum D: D5-2-2 dated December 9, 2008",
+    "history": "",
+    "last_amended": "2016-09-28",
+    "current_to": "2016-09-28",
+    "citation": "Memorandum D5-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-3",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Refund of Duties",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 10, 2018",
+    "history": "",
+    "last_amended": "2018-09-10",
+    "current_to": "2018-09-10",
+    "citation": "Memorandum D6-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-3",
+    "marginal_note": "Legislation",
+    "part": "Refund of Duties",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act\nRefund of Duties Regulations",
+    "history": "",
+    "last_amended": "2018-09-10",
+    "current_to": "2018-09-10",
+    "citation": "Memorandum D6-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Refund of Duties",
+    "division": "",
+    "heading": "",
+    "text": "1. GST is excluded from all refunds made under customs legislation. Any reference to duties in the following guidelines should be read to exclude the GST .\n2. The Customs Act (the Act) allows for the separation of the adjustment and refund process from the true dispute (i.e., appeal) process. This memorandum deals with self-adjustments filed under section 74 of the Act that result in a refund. While corrections to declarations under section 32.2 are obligatory, refunds under section 74 of the Act are voluntary. Section 74 of the Act provides for a four year time period for the submission of refund claims with the exception of goods claimed under certain free trade agreements. For additional information concerning refund claims under a free trade agreement, please refer to the section below entitled Goods Eligible for Preferential Tariff Treatment under a Free Trade Agreement Where No Claim for Preferential Tariff Treatment Was Made at the Time of Accounting .\n3. An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request and submitted to a CBSA office. The day the refund application is received in the CBSA office is the date of filing. It should be noted that where the requirement for filing a written notice or the requirement for filing an application for refund ends on a weekend or legal holiday, the next working day will become the final day for presentation of the documents.\nGoods That Have Suffered Damage, Deterioration, or Destruction\n4. In cases where the damage, deterioration, or destruction has been discovered prior to the release of the goods, the written notice requirement in section 3 of the Refund of Duties Regulations (Regulations) is satisfied if at, or prior to the time of release, the importer/owner submits Form K11, Certificate of Damaged Goods , for the examining CBSA officer's signature.\n5. Form K11 is divided into two sections. The first section is to be filled out by the importer/owner before presentation to the CBSA . The second section, \"Officer's Certificate,\" will be filled out by the examining CBSA officer or an officer in the regional Trade Operations Division office after the filing of a refund claim by the importer/owner of the goods.\n6. In cases where the damage, deterioration, or destruction is discovered after release of the goods, notice of a claim is to be written or typed in a clear, concise manner and must refer to the transaction number of the accounting document on which release of the goods was effected.\n7. Immediately upon receipt, the notice will be date-stamped by the CBSA and filed with the relative accounting document, which will indicate that the provisions of section 3 of the Regulations have been met. To ensure that written notices are not being submitted on the presumption that there may be a discrepancy, such notices must include sufficient detail with respect to the damage deterioration or destruction of the good so as to satisfy the CBSA that the intention to file a refund claim is valid.\n8. Written notices pertaining to goods that have suffered damage, deterioration, or destruction may be presented to any CBSA office within the prescribed time limits, i.e., three days for perishable goods, four years in all other instances. For the purposes of the Regulations , \"perishable goods\" are goods that are subject to speedy decay and spoilage (e.g., live animals, fresh meat, fish, poultry, fruit and vegetables, flowers, human plasma, etc.). The receiving CBSA office will date-stamp the notice and forward it to the appropriate CBSA office.\n9. Where the damage, deterioration, or destruction is discovered after the goods are released, notwithstanding the provisions of section 6 of the Regulations , the goods may be subject to examination by the CBSA to permit verification of the alleged damage, deterioration, or destruction in order to establish the proper rate, or amount of reduction, and to confirm that the goods in question are those named on the invoice and accounting document. Therefore, should the goods be disposed of by the importer/owner prior to approval of the refund claim by the CBSA , the importer would be responsible for establishing its eligibility for a refund.\n10. For the purpose of determining the amount of refund payable with respect to section 5(a) of the Regulations , refunds for perishable or brittle goods will be equal to 85% of the duties paid on the loss in value of the goods.\n11. In the case of sugar or any saccharine products that have suffered damage or deterioration from salt water, a test will be conducted by an officer of the Science and Engineering Directorate of the CBSA in Ottawa. For information concerning goods damaged prior to release from the CBSA , which are subsequently exported from or destroyed in Canada under CBSA supervision, refer to paragraphs 43 to 54 of this memorandum.\nGoods Deficient in Quantity\n12. Goods deficient in quantity for purposes of section 7 of the Regulations may be described as being:\n- (a) whole packages short, and\n- (b) a shortage in contents of a package or a container whereby the importer/owner has paid the applicable customs duties on a complete shipment and obtained release of the goods from the CBSA .\n13. For purposes of section 8 of the Regulations, all notices of goods being deficient in quantity are to be written or typed in a clear, concise manner and are to refer to the transaction number of the accounting documents on which release of the goods was effected.\n14. Immediately upon receipt the notice will be date-stamped by the CBSA and filed with the relative accounting document, which will indicate that the provisions of section 8 of the Regulations have been met. To ensure that written notices are not being submitted on the presumption that there may be a discrepancy, such notices must include sufficient detail to satisfy the CBSA that the intention to file a refund claim is valid.\n15. Section 12 of the Regulations provides that where a shortage of goods has occurred, the consignment may be handled as goods \"entered to arrive.\"\n16. Since applicable duty and taxes have been paid on the goods \"entered to arrive\", the importer/owner may account for the goods short shipped when they do arrive at the CBSA without the payment of additional duties or taxes. The goods short shipped and accounted for as \"to arrive\" may be released from the CBSA office where the original shipment was accounted for as a \"part lot importation.\"\n17. Should the \"short\" or \"entered to arrive\" goods never arrive or should the importer/owner decide to cancel his original purchase order in relation to the short shipped goods, the importer may file a claim for refund to recover the duties paid on the goods short shipped.\n18. The \"entered to arrive\" notation made on the original accounting document at the time of release satisfies the requirements of section 8 of the Regulations insofar as reporting the shortage to the CBSA within the stipulated four years period.\n19. When determining the merits of the claim for refund, the original accounting document will be examined to ensure that the \"entered to arrive\" notation is still open and has not been used to allow a \"part lot importation.\" If the refund claim is valid, the \"entered to arrive\" notation on the accounting document will be cancelled by a reference to the refund claim number.\n20. Shortages in the contents of packages may be handled either as \"value included\" transactions or as claims for refund. The procedures for obtaining release of goods short shipped as \"value included\" importations are set out in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods .\n21. The notation placed on the CBSA office copies of invoices or accounting documents, in combination with the information given by the exporter in the credit memorandum supporting the claim for refund, should contain sufficient details to clearly indicate the value for duty of the short goods. For example, normal shortage claims will involve goods with individual unit prices and descriptions clearly indicated on the relevant customs invoice and accounting document.\nGoods of Inferior Quality\n22. For purposes of section 14 of the Regulations , all notices of alleged inferiority in quality are to be typed or written in a clear, concise manner and are to refer to the transaction number of the accounting document on which release of the goods was effected.\n23. Immediately upon receipt, the notice will be date-stamped by the CBSA and filed with the relative accounting document that will indicate that the provisions of section 14 of the Regulations have been met. Such notices must include sufficient detail on the nature of the inferior quality so as to satisfy the CBSA that the intention to file a refund claim is valid.\n24. Notices of alleged inferiority in quality must be presented to a CBSA office within the prescribed time limits, i.e., three days for perishable goods, four years in all other instances. The receiving CBSA office will date stamp the notice and forward it, as necessary, to the appropriate CBSA office concerned.\n25. The goods may be subject to examination by the CBSA to confirm the alleged inferiority in quality in order to establish the proper rate, or amount of reduction, and to permit identification of the goods in question as matching those named in the invoice and accounting document in question. Where the goods are disposed of by the importer or owner, prior to approval of the refund claim by the CBSA , the importer or owner will be responsible for establishing their eligibility for the refund.\nGoods Eligible for Preferential Tariff Treatment under a Free Trade Agreement Where No Claim for Preferential Tariff Treatment Was Made at the Time of Accounting\n26. An application for a refund of duties paid on North American Free Trade Agreement (NAFTA) eligible goods must be made within one year of the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act .\n27. For Canada-Chile Free Trade Agreement (CCFTA) eligible goods imported prior to March 1, 2014 , the refund request must be made within one year of the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act .\n28. For CCFTA eligible goods imported on or after March 1, 2014 , and all other free trade agreement eligible goods (other than NAFTA ), the refund request must be made within four years of the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act .\n29. For NAFTA and CCFTA eligible goods, the importer may file a request for a refund on Form B2 quoting paragraph 74(1)(c.1) of the Act . For all other free trade agreement eligible goods, the importer may file a request for a refund on Form B2 quoting paragraph 74(1)(c.11) of the Act . All refund requests must include the relevant Certificate of Origin. For commercial goods valued at less than CAN $2,500 for NAFTA , or less than CAN $1,600 for all other free trade agreements, a Certificate of Origin is not required. Instead, a statement of origin, completed by the exporter certifying the origin of the goods, must be provided to support the request for a refund. Information concerning proof of origin requirements is available in Memorandum D11-4-2 , Proof of Origin of Imported Goods .\nClerical, Typographical, or Similar Error\n30. Paragraph 74(1)(d) of the Act provides for the request for refunds where excess duties were paid based on a clerical, typographical, or similar error. Previously, these types of errors were handled under the general provision for duties overpaid or paid in error.\n31. The refund application must identify what error occurred (e.g., an extension error on a customs invoice, a transposition error, a mathematical error, or other error) that caused the duties to be paid or overpaid. If the error is not obvious, documentation may be required to substantiate that the error is of a clerical or typographical nature.\n32. Paragraph 74(1)(d) is the means to refund duties where a duplicate payment situation arises. In that case, the accounting document on which the goods were actually received will stand as the accounting document upon which the goods are properly accounted for. The refund claim is to be filed against the second accounting document. A copy of the accounting document that properly accounts for the goods should accompany the refund claim as supporting documentation.\n33. Where a duplicate payment involves a shipment with an identical invoice and cargo control number but where the tariff classification of the goods was different, the claim will be reviewed to establish the correct tariff classification in order to determine if the duplicate payment constitutes a valid request for re-determination under the Act.\n34. Reasons for which applications for refund may be submitted on Form B2 for duties overpaid or paid in error include:\n- (a) clerical error on a CBSA accounting document;\n- (b) an apparent clerical error on an invoice, for example, the quantity and unit price on the invoice were incorrectly extended;\n- (c) error in the rate of exchange;\n- (d) duplicate payment on two CBSA accounting documents;\n- (e) prohibited goods.\nDuties Paid or Overpaid due to an Error in Determination\n35. Paragraph 74(1)(e) provides for a refund of duties paid or overpaid as a result of an error in the determination of origin, tariff classification, or value for duty. Please note that the determination of origin under 74(1)(e) does not include a determination of origin made under a free trade agreement. For refund of duties under a free trade agreement, please refer to the section above entitled Goods Eligible for Preferential Tariff Treatment under a Free Trade Agreement Where No Claim for Preferential Tariff Treatment Was Made at the Time of Accounting.\n36. This paragraph only applies in respect of goods that have not been subject to a re-determination under sections 59 to 61.\nGoods Sold or Otherwise Disposed of or Used, Before any Other use is Made of the Goods in Canada\n37. Paragraph 74(1)(f) of the Act is a “further refund” provision that authorizes the CBSA to grant a refund of the customs duties paid on imported goods where the goods are accounted for under a tariff item and subsequently diverted to a use or user specified in another tariff item, subject to the following conditions:\n- (a) no use was made of the imported goods in Canada, except that they may be incorporated into other goods;\n- (b) the goods must be excluded from consideration under the refund provisions of paragraph 74(1)(e) because there is no error in the original declaration of tariff classification; and\n- (c) the goods must have been sold or otherwise disposed of to a person, or used in accordance with a condition or regulations imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff .\n38. Requests for refund under paragraph 74(1)(f) of the Act must be supported by\n- (a) documentary evidence in the form of proof of actual use required by the actual user of the goods; and\n- (b) a copy of the sales invoice, contract agreement, or other document to verify the sale or disposition of the goods after the time of accounting under subsections 32(1), (3), or (5) of the Act .\n39. To qualify, the goods must not be used for any purpose other than other than to be incorporated into other goods and must have been sold or otherwise disposed of to a qualified person ( end-user ), or been diverted to a qualifying end-use or end-user .\nDuties Overpaid or Paid in Error for Other Reasons\n40. Paragraph 74(1)(g)of the Act is the authority to grant a refund where the duties have been reduced or removed by a retroactive order made under section 82 or 138 of the Customs Tariff . It is also the authority to refund the duty when the goods are prohibited for use or sale by a provincial law.\n41. Therefore, when duties are refundable because of an order under section 82 or 138, a Form B2 should be filed to recover any duty paid or overpaid, as stipulated in the order. It will be up to the person claiming the refund to substantiate that the goods claimed are eligible for the retroactive order.\n42. Where a claim is filed for goods that are prohibited for use or sale by a provincial law, the goods must either be exported or destroyed under CBSA supervision. Where the goods are exported, satisfactory proof of exportation must be supplied with the claim. Examples of satisfactory proof of exportation would include a signed bill of lading from the transportation company and a foreign customs entry document. Where goods are destroyed under CBSA supervision, a certified copy of Form E15, Certificate of Destruction/Exportation , should accompany the claim.\nGoods That are Defective, are of Inferior Quality, or are not the Goods Ordered, and That Have Been Disposed of or Exported\n43. Subsection 76(1) authorizes the granting of a refund where the imported goods are found, by their importer or owner to be defective, of an inferior quality to that in respect of which duties were paid, or are not the goods ordered, and that are either exported or disposed of.\n44. For purposes of this part, “defective goods” may be defined as goods that, through an error on the part of the manufacturer, exporter, or vendor do not meet their design specifications. Some examples are listed below:\n- (a) an imported article that fails to function properly;\n- (b) a computer is imported under contract on the understanding it will process 100,000 transactions per second. However, because of a defective circuit board it will only process 50,000 transactions per second. The entire computer or the circuit board may be replaced;\n- (c) an imported motor vehicle that is not modified to meet Canadian safety standards as required by the Registrar of Imported Vehicles and cannot be licensed for use in Canada.\n45. Refund of duties will be authorized in either case providing the requirements of section 37 of the Regulations are met. It should be noted that it is not always possible for the defect to be established at the time of release of the goods. The defective nature of the goods often comes to light only when the goods are put into actual use by the importer/owner or, alternatively, through a recall program authorized by the foreign supplier to deal with design or manufacturing defects.\n46. Inferior quality goods are goods that are other than quality goods of acceptable or expected quality. The goods are normally of a lesser quality or strength to that which the importer/owner ordered.\n47. Goods that are “not according to order” are those goods that are not of the class or description ordered (e.g., the specifications, size, colour, or quantity of the imported goods differ from those ordered).\n48. Claims for refund must be accompanied by a written statement from the foreign supplier, exporter, or vendor that clearly indicates the defect, why the goods are of inferior quality or are not the goods ordered. In addition, the claim must be accompanied by a document (credit memo, invoice, or other statement) from the foreign supplier that clearly indicates the amount of refund or credit given.\n49. Where the goods subject to a refund under this part have been exported, sufficient proof of exportation must be filed with the application.\n50. Where it is the wish of the importer/owner that the goods be destroyed in Canada, destruction shall take place at the importer’s/owner’s expense under CBSA supervision.\n51. It will be the responsibility of the claimant to describe the goods on the Form E15, Certificate of Destruction/Exportation , in such a manner that they can be related to a specific CBSA accounting document and the relative refund claim together with supporting documentation.\n52. Where the foreign supplier does not give full credit to the importer/owner for the purchase price of the defective goods, the amount of refund of customs duties allowed will be based on the percentage of credit actually given.\n53. Where a full credit is given by the supplier of the defective goods but a “re-stocking,” “re-shelving,” or “shipping” charge is deducted from the credit, a refund of the applicable customs duties will be calculated on the total amount of the credit.\n54. The amount of credit granted by the foreign supplier will naturally relate only to the selling price of the goods and not to the value for duty. Whether the value for duty is higher or lower than the selling price of the goods, the percentage amount of refunds (as determined from the percentage relation of the credit to the selling price) will be calculated against the customs duties paid on the value for duty of the defective goods.\nReduction of Amount of Refund\n55. This part stipulates when a deduction to a refund claim is necessary, and how to calculate the amount of that reduction. Such a deduction would be required when, as a result of the imported goods being destroyed (under CBSA supervision) or disposed of, the resultant scrap or waste would be merchantable and would be subject to duty if it were imported. In these situations, the amount of duty that would be applicable would be based on the value of the scrap sold in an arm’s-length transaction and this amount would be deducted from the amount of the refund.\n56. Where a deduction is required, the person filing for the refund should supply the CBSA with sufficient information and documentation to verify the amount of the deduction. This should include a description of the type and amount of scrap or waste derived from the disposal or destruction of the imported goods, and any sales value associated with it.\nInterest\n57. Under subsection 80(1) of the Act , interest on duties refunded (other than SIMA assessments) will be granted at the prescribed rate beginning on the 91st day after the day the refund application is received and ending on the day the refund is granted.\n58. Under section 80.1 of the Act , any person granted a refund of duties on imported goods under subsection 74(1)(g)will be granted interest at the prescribed rate beginning the day after the duties were paid.\n59. Interest is only payable with respect to applications made pursuant to section 74 or 79 of the Act . Refund of customs duties paid involving issues other than those outlined in this memorandum are not subject to the interest provisions contained in section 80 of the Act.\nPenalties\n60. Refunds may not be claimed in respect of customs penalties imposed on imported goods.\nRepayment of Refunds\n61. Subsection 80.2(1) of the Act , requires that a person who receives a refund or abatement to which it is not entitled, the person must repay the amount and any interest they were granted on that amount.\n62. Subsection 80.2(2) of the Act , also requires the person who was granted a refund under paragraph 74(1)(f) where the goods fail to comply with a condition imposed under a tariff item, to repay the amount of the refund and any interest that was granted.\nAdditional Information\n63. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n64. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2018-09-10",
+    "current_to": "2018-09-10",
+    "citation": "Memorandum D6-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-3",
+    "marginal_note": "References",
+    "part": "Refund of Duties",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Policy Division Headquarters file: Legislative references: Customs Act Refund of Duties Regulations Customs Tariff . Other references: D11-4-2 , D11-11-3 , D17-1-5 , D17-2-1 Forms B2 , E15 , K11 , Superseded memorandum D: D6-2-3 dated January 6, 2016",
+    "history": "",
+    "last_amended": "2018-09-10",
+    "current_to": "2018-09-10",
+    "citation": "Memorandum D6-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-4",
+    "marginal_note": "Legislation",
+    "part": "Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act – Sections 49 to 53 and 79",
+    "history": "",
+    "last_amended": "2015-11-30",
+    "current_to": "2015-11-30",
+    "citation": "Memorandum D6-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit",
+    "division": "",
+    "heading": "",
+    "text": "1. Imported equipment that is found to include a defective part or article that is removed and returned to the foreign supplier for credit is entitled to a partial refund of the duty assessed on the equipment at the time it was imported.\n2. The basis for calculating the amount of duties to be refunded is the value of the defective part or article at the trade level in which it was incorporated into the finished good. The value is to be established in accordance with the valuation methodologies identified in sections 49 to 53 of the Customs Act . Additional information on the applicable method of determining the value for duty can be found in Memorandum D13-3-1, Methods of Determining Value for Duty .\n3. Where the value of the equipment or article that is removed from the good cannot be easily determined, at the trade level in which it was incorporated into the finished good, in accordance with section 79 of the Customs Act , the CBSA will accept a value based on 50% of the current value of a replacement part or article.\n4. The value for duty of an imported replacement part or article is the basis for any applicable duty assessment on that part or article, calculated in accordance with the applicable tariff provision in Canada's Customs Tariff .\n5. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-11-30",
+    "current_to": "2015-11-30",
+    "citation": "Memorandum D6-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-4",
+    "marginal_note": "References",
+    "part": "Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6561-0 Legislative references: Customs Act Other references: D13-3-1 Superseded memorandum D: D6-2-4 dated January 15, 1999",
+    "history": "",
+    "last_amended": "2015-11-30",
+    "current_to": "2015-11-30",
+    "citation": "Memorandum D6-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-5",
+    "marginal_note": "Legislation",
+    "part": "Abatement of Customs Duties",
+    "division": "",
+    "heading": "",
+    "text": "Sections 73 to 81 of the Customs Act\nRegulations Respecting the Abatement of Duties on Imported Goods that Have Suffered Damage, Deterioration or Destruction or a Loss in Volume or Weight.\nShort Title\n1. These regulations may be cited as the Abatement of Duties Payable Regulations .\nInterpretation\n2. In these Regulations,\n\"Act\" means the Customs Act ; (Loi) .\n“qualified appraiser” means a person who, in relation to any goods, is qualified by virtue of his business, occupation or profession to appraise those goods and to appraise the loss in value thereto where the goods have suffered damage, deterioration or destruction. ( appréciateur qualifié )\nDetermination of Amount of Abatement\n3. (1) The amount of an abatement of duties that may be granted on imported goods that have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release shall be\n- (a) in the case of perishable goods or brittle goods such as crockery, china, glass and glassware, an amount equal to that proportion of the duties otherwise payable on the goods that 85 per cent of the loss in value of the goods is of the value for duty of the goods;\n- (b) in the case of sugar or any other saccharine product on which duty is determined according to the polarimetric test and that has suffered damage or deterioration from salt water, an amount equal to the difference between (i) the duties otherwise payable on the goods, and (ii) the duties that would be payable on the goods if, after the percentage of polarization of the goods is determined, there is deducted from that percentage an amount equal to five times the percentage of salt present in that portion of the water found in the damaged goods that is in excess of the water found in samples of undamaged goods, as certified by an officer authorized to test such samples; and\n- (c) in the case of any other goods, an amount equal to that proportion of the duties otherwise payable on the goods that the loss in value of the goods is of the value for duty of the goods.\n- (2) The determination of the loss in value of goods shall be made by a qualified appraiser.\n4. (1) Subject to subsection (2), the amount of an abatement of duties that may be granted on imported bulk wines and spirits that have suffered a loss in volume or weight arising from natural causes while in a bonded warehouse shall be an amount equal to that proportion of the duties otherwise payable on the goods that the loss in volume or weight is of the volume or weight of the goods when originally warehoused.\n(2) No abatement of duties shall be granted under subsection (1) in respect of any loss in volume or weight in excess of one sixth of one per cent of the original volume or weight multiplied by the number of months that have elapsed since the date of original warehousing or eight per cent of the original volume or weight, whichever is the lesser.\nAbatement Not to be Granted\n5. No abatement of duties shall be granted in respect of\n- (a) goods for which there is a manufacturer’s or producer’s recommended shelf life period or allowable storage-before-use period if the goods have suffered damage or deterioration by reason of the expiration of that period;\n- (b) iron or steel or any manufacture thereof that has suffered damage or deterioration by reason of rust; or\n- (c) packages of liquids that have suffered damage or deterioration, where the damage or deterioration is confined to the package and does not extend to the liquid contents thereof.",
+    "history": "",
+    "last_amended": "2014-05-09",
+    "current_to": "2014-05-09",
+    "citation": "Memorandum D6-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Abatement of Customs Duties",
+    "division": "",
+    "heading": "",
+    "text": "1. For purposes of section 3 of the Regulations respecting the abatement of duties on imported goods that have suffered damage, deterioration or destruction or a loss in volume or weight (Regulations), importers/owners who are of the opinion that goods have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release from the Canadian Border Services Agency (CBSA) must:\n- (a) in the case of perishable goods or brittle goods, provide to the CBSA a written statement from a qualified appraiser, which clearly outlines the extent of the damage, deterioration or destruction. The statement must fully outline the amount or percentage of loss in relation to the value of the goods imported.\n- (b) in the case of sugar or any saccharine product, which has suffered damage or deterioration from salt water, a test will be conducted by an officer of the Science and Engineering Directorate of the CBSA to provide the certification referred to in paragraph 3(1) (b) (ii) of the Regulations.\nAdditional Information\n2. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n3. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2014-05-09",
+    "current_to": "2014-05-09",
+    "citation": "Memorandum D6-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-5",
+    "marginal_note": "References",
+    "part": "Abatement of Customs Duties",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6561-0 Legislative references: Customs Act Abatement of Duties Payable Regulations Other references: Superseded memorandum D: D6-2-5 dated June 1, 1986",
+    "history": "",
+    "last_amended": "2014-05-09",
+    "current_to": "2014-05-09",
+    "citation": "Memorandum D6-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-6",
+    "marginal_note": "Legislation",
+    "part": "Refund of Duties and Taxes on Non-commercial Importations",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act , paragraph 59(1) (a) , subsections 60(1), 60.1(1) and Sections 74 and 76\nRefund of Duties Regulations",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D6-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-6",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Refund of Duties and Taxes on Non-commercial Importations",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purpose of this memorandum, the following definitions apply:\nCasual Goods are defined as goods imported into Canada other than commercial goods; as per Memorandum D17-1-3, Casual Importations and the Accounting for Imported Goods and Payment of Duties Regulations . Casual Goods Accounting Document (Form BSF715, formerly Form B15) is used to account for goods acquired by travellers entering Canada from abroad. Casual Refund Centre (CRC) is the Canada Border Services Agency (CBSA) office responsible for the receipt, review and processing of the Form B2G casual refund requests. CBSA Informal Adjustment Request (Form B2G ) is used to request an adjustment or refund of duties and taxes paid for non-commercial goods imported by mail, courier, or carried by the traveller. CBSA Postal Import Form (Form E14) is used to assess duties and taxes and keep track of importations arriving through the mail. Foreign Sales Company is a company located outside of Canada that markets its goods directly to the Canadian public through such media as catalogues, television, radio, magazine/newspaper advertisements, or online Internet shopping services (e-tailing), and that ships the goods to Canada either by mail or courier. Non-commercial goods are defined as goods imported for individual use, and not intended for resale, commercial, industrial, occupational, institutional, or other like use. May also be referred to as casual goods. Refund of duties and taxes on non-commercial importations means, the CRC will authorize refunds of duties, GST/HST, provincial taxes, and/or SIMA levies where goods imported have been subsequently exported, or where determination, re-determination, re-classification, or re-appraisal of goods are being requested, or where duties and taxes have been overpaid or paid in error.\nCasual Refund Program\n2. Under prescribed conditions, the Customs Act allows for a person who paid duties on imported goods to apply for, and for the Minister to issue a refund of all, or part of the duties and taxes collected on non-commercial (casual) importations.\n3. Effective April 1, 2015, all casual refund requests in the amount of $2.00 or less in duties and/or taxes will no longer be refunded as per the updated Government of Canada policy.\n4. The Casual Refund Program manages the refund and adjustment processes for duties and taxes levied on non- commercial importations brought into Canada by mail, by courier or hand carried. The Program also allows for the reimbursement of duties and taxes paid, upon presentation of evidence that the imported casual goods have been returned to the sender.\n5. It is the responsibility of border services officers to ensure that duties and taxes are collected on non- commercial goods imported into Canada at the time of importation, and after personal exemptions are applied to the eligible traveller. Refer to Memorandum D17-1-3, Casual Importations and Memorandum D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams and series D2 for import and accounting requirements.\n6. Only under the prescribed conditions, which are contained within the Customs Act , will refunds be authorized. The CRCs are the designated authority for all casual refund requests under the Customs Act .\n7. The CRCs, which are located throughout Canada, have the delegated authority to refund, where applicable, duties, GST/HST, and provincial taxes, which were collected upon importation by either mail, courier, or carried by the traveller. CRCs are listed on the back of the Form B2G, CBSA Informal Adjustment Request .\n8. The following procedures are to assist non-commercial importers with their request to apply for a refund.\nRequesting a Refund\n9. An importer may request a refund of duties and taxes paid on non-commercial importations using Form B2G .\nCompletion of CBSA Informal Adjustment Request (Form B2G)\n10. Form B2G must be completed according to the instructions indicated on the reverse side of the form. The importer's signature must appear on either Form B2G or the accompanying correspondence requesting a refund of duties and taxes paid.\n11. If a person other than the importer submits the request for refund, a letter signed by the importer authorizing the person to act as an agent, or a General Agency Agreement, must be included with the claim. The B2G is to be made out to the importer c/o customs broker with the importer's address. Only the person who paid the duties is entitled to a refund under the refund provisions of the Customs Act , Section 74 and 76. Additional details for authorized agents can be found in Memorandum D1-6-1, Authority to Act as an Agent .\nSupporting Documentation\n12. The original accounting document showing the amount of duties and taxes paid at the time of importation must be attached to Form B2G . The accounting document required is dependent upon the method of importation: for travellers' importations attach Form BSF715 (formerly form B15); postal importations attach Form E14; and courier importations attach the courier receipt that includes the B3 transaction number.\n13. Documents supporting the request for a refund or adjustment must be attached to Form B2G . The following are examples of acceptable documentation:\n- (a) where after duties and taxes were paid and the goods were returned to the foreign sales company - a credit note from the foreign sales company showing that the importer's account was credited for the return of the goods, and proof that the goods were exported, such as, a bill of lading, a receipt, or other documentation that describes the goods and gives the date of export;\n- (b) where the value of the goods is incorrect; proof of the correct value, such as an invoice from the exporter or foreign sales company;\n- (c) where the goods were classified incorrectly or the wrong tariff treatment was applied - proof of the origin of goods such as invoices or purchase orders that provide a complete description and origin of the goods;\n- (d) where the goods were damaged before release from the CBSA - proof from the exporter or shipper that the goods were damaged during shipping; or,\n- (e) when the quantity or quality of goods delivered was less than claimed - proof from the exporter or foreign sales company such as a credit note or equivalent showing the quantity shipped or describing the goods that were actually sent.\n14. For more details concerning the conditions for refunds and documentation requirements, please refer to Appendix A.\nTime limitations\n15. Requests for refunds must be made within one (1) year of the date of original importation for traveller and postal redeterminations of tariff classification, value and/or origin.\n16. Requests for refunds under sections 74 or 76 of the Customs Act must be submitted within four (4) years of the original date of importation except when claiming the benefits of preferential tariff treatment under the North American Free Trade Agreement (NAFTA). The free trade agreement and paragraph 74(1) (c .1 ) of the Customs Act stipulate a one (1) year time frame.\n17. To avoid delays with the review and processing, requests for refund or adjustment should be presented to the CRC corresponding to the importer's address, as indicated in the instructions provided on Form B2G . The CBSA is not responsible for delays occurring from misdirected requests which impact the time eligibility specified under the Customs Act . If an application is received in another office, the receiving office will forward the application to the appropriate CRC.\nAuthorized Refunds\n18. The CRCs are authorized to refund, where applicable, all or part of the duties, taxes, GST/HST, SIMA levies as well as provincial sales tax and tobacco tax that were paid at the time of importation. For information on the application of HST please refer to memoranda D2-3-6, Non-commercial Provincial Tax Collection Programs and D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams .\n19. Provincial alcohol mark-ups/levies collected at time of importation will only be refunded when an error in calculation occurred, which results in an overpayment of taxes or when duty-paid unconsumed alcohol is exported.\n20. Diplomatic missions, consular posts, and international organizations personnel are entitled to duty-free privileges. For further information, please refer to Memorandum D21-1-1, Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff Item No. 9808.00.00) . They must have their title and the name of the embassy, consular post or international organization clearly indicated on the parcel by the sender or exporter so that CBSA officials may recognize their duty-free status.\n21. Refunds may not be claimed in respect of penalties imposed on imported goods. Information on how to appeal a penalty can be found on the CBSA website .\n22. The CRCs do not issue refunds of other government department (OGD) fees or penalties. Travellers and importers must contact the OGD to request refunds or adjustments of OGD fees and penalties.\n23. The handling costs assessed on postal shipments are only refundable when the goods should have been duty-free and tax-exempt at time of importation. Canada Post charges for priority mail service, for example, Express Mail Service (EMS) items from the U.S., are non-refundable.\n24. Blanket refund requests for casual goods are not accepted, with the exception of CREDITS participants on a case by case basis. Please refer to Memorandum D6-2-3, Refund of Duties , for information regarding refunds of duties paid on commercial goods.\n25. All refunds will be made payable to the importer to whom the goods were originally consigned.\n26. The CBSA will strive to process casual refunds within 30-business days of receipt of the B2G package and all requisite supporting documentation.\nInterest\n27. For refunds granted under subparagraph 59(1) (a) (ii) of the Customs Act (re-determination of tariff classification, origin, or value of traveller or postal goods), interest will be computed at the prescribed rate for the period beginning on the first day after the duty was paid and ending on the day the refund is given.\n28. For refunds granted under any other section of the Customs Act , interest at the prescribed rate will be granted for the period beginning on the 91st day after the day the application for refund is received and ending on the day the refund is granted.\n29. Interest will not be paid on any refunded amount of provincial sales taxes, tobacco taxes, and alcohol mark-ups/levies.\nVoluntary Entries\n30. Where importers find that insufficient duties and taxes were assessed on their non-commercial postal, courier, or traveller declarations, an adjustment to the original assessment may be submitted on Form B2G .\n31. Form B2G may be used to show the proper duties and taxes that should have been collected and must be accompanied by the original CBSA accounting documentation, for example, Form E14, Form BSF715 (formerly Form B15), or courier receipt. The claim should be submitted to the corresponding CRC as indicated on Form B2G.\nAppeal Process\n32. If an importer's refund or adjustment request is denied by the CRC for re-determination of tariff classification, origin, or value under subparagraph 59(1) (a) (ii) of the Customs Act , the importer may appeal this decision. This can be done by letter addressed to the CBSA Regional Recourse Division, Trade Program Appeals Unit as stated on the CRC decision notice. The appeal request must be presented within 90 days of the Section 59 decision notice's decision date and include a copy of the decision along with information and documents supporting the request. Please refer to Appendix B of this memorandum and Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods , for further information regarding appeal requests.\n33. Where the importer's refund or adjustment request is rejected by the CRC for reasons other than the tariff classification, origin and value for duty, the importer may submit a new application along with appropriate supporting documentation to the originating CRC for review and re- processing under the original provisions of the Customs Act . For the conditions to appeal decisions made by the CRC, please refer to Appendix B.\nCasual Refund Electronic Data Interchange Transaction System (CREDITS)\n34. The Casual Refund Electronic Data Interchange Transaction System (CREDITS) is an electronic process allowing customs brokers to represent a foreign sales company and electronically submit refund claims on behalf of the importer. CREDITS is used for high volume refund applications for which customs brokers have originally accounted for the payment of duties and taxes on a Form B3-3, Canada Customs Coding Form , and which the goods were subsequently destroyed, or returned to the foreign sales company. CREDITS allow authorized customs brokers to electronically transmit certain key information to the CBSA. A CRC will issue a refund for the importer in care of the customs broker. The refund will be deposited directly into the customs broker's bank account and the importer will receive their refund of duties and taxes directly from the foreign sales company.\n35. To participate in CREDITS the licensed customs broker must complete an Agreement to Electronically Process Casual Refund Claim application, Form E613 , and submit it for authorization by the CBSA. The licensed customs broker must have full power of attorney from the importer allowing them to act as the importer's agent, to account for the duty and taxes to the CBSA, to export the goods, to file the B2G refund claim for the returned goods, and to receive the refund.\n36. The Power of Attorney must be available on the foreign sales company website in the ordering/shipping instructions and must clearly explain to the importer that they are authorizing the customs broker to act on their behalf in all aspects of the import, accounting, export and refund process.\n37. A foreign sales company can be represented by more than one CREDITS approved customs broker. The foreign sales company must have a separate Power of Attorney for each approved customs broker. The functions in the Power of Attorney cannot be interchangeable from one customs broker to another.\n38. CREDITS requirements for the approved customs broker are detailed in the CREDITS Participant's Requirement Document (PRD). A copy of the CREDITS PRD, is available upon request by e-mailing Assessment-Cotisation@cbsa-asfc.gc.ca .\n39. CREDITS allow the transmission of minimal data on the basis that original import and export records are maintained by the broker. The CBSA will conduct verification checks on the broker by asking for the original import and export documentation to be presented within an acceptable period of time following the request. An audit may be performed by the CBSA on the applicant's books.\n40. Brokers wishing to participate in the CREDITS program must complete and submit a Form E613, Agreement to Electronically Process Casual Refund Claims . Form E613 should be mailed to:\nCanada Border Services Agency Trade and Anti-dumping Programs Directorate Assessment and Licensing Unit 150 Isabella Street, 8 th floor Ottawa ON K1A 0L8\n41. Upon receipt, the CBSA will review the application for completeness and conduct a workload analysis. Once the application is approved, the CBSA will make arrangements with the applicant for system testing. After the testing is complete the CBSA will issue a letter of approval authorizing the applicant to begin filing the CREDITS casual refund claims. Claims for goods destroyed or returned may then be filed electronically from the date that CBSA authorization was given.\n42. By participating in CREDITS the customs broker agrees to the terms outlined in the Participants Requirement Document and listed in section 2 of the Agreement to Electronically Process Casual Refund Claims form. The CBSA reserves the right to terminate this agreement if the conditions of the agreement are not met.\nAdditional Information\n43. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D6-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-6",
+    "marginal_note": "Appendix A",
+    "part": "Refund of Duties and Taxes on Non-commercial Importations",
+    "division": "",
+    "heading": "",
+    "text": "Casual Refund Center Refund Guidelines\nType of Refund Legislation Conditions Requirements Damaged, Deteriorated Goods Customs Act 74(1) (a) goods remain in Canada; value is reduced by appraisal or credit; adjustment request must be presented within 4 years. a damage report or customs report on damaged goods; a credit note or copy from the foreign sales company of any document relating to a refund or credit given by the foreign sales company (i.e., Visa, MC); proof of loss in value of the goods as a result of the damage, deterioration, or destruction of the goods; as a result of damage, a written statement by a carrier or an operator of a warehouse to certify that the goods suffered damage, deterioration, or destruction prior to release by the CBSA. Shortage of Goods (Duty Paid on Full Quantity) Customs Act 74(1) (b) goods do not arrive in Canada; quantity released is less than quantity on which duties and taxes were paid; adjustment request must be presented within 4 years. a credit note from the foreign sales company for goods which were not subsequently shipped; a written statement from the carrier or operator of a warehouse verifying the deficiency in quantity of the goods; any supporting documents containing sufficient details to clearly determine the value for duty of the short goods. Inferior Quality Customs Act 74(1) (c) goods remain in Canada; goods are inferior in quality than those ordered; adjustment request must be presented within 4 years. a written statement from the foreign sales company which clearly indicates the amount of refund or credit given due to the inferiority of the product. North American Free Trade Agreement (NAFTA) Customs Act 74(1) (c .1 ) 74(3) (b) (ii) 74(1.1) 74(4) (a) 59(1) (a) (ii) no duties apply as the goods are from a NAFTA country (U.S. or Mexico) and a re-determination of tariff treatment is requested; no claim for preferential treatment has been previously made; adjustment request must be presented within 1 year. invoice or statement from the foreign sales company indicating goods are of U.S. or Mexican origin; Certificate of Origin, or other acceptable information indicating the goods are not manufactured outside the U.S., Mexico or Canada. Canada-Israel Free Trade Agreement (CIFTA), Canada-Chile Free Trade Agreement (CCFTA), Canada-Costa Rica Free Trade Agreement (CCRFTA), Canada-European Free Trade Association Free Trade Agreement (CEFTA), Canada-Peru Free Trade Agreement (CPFTA), Canada-Colombia Free Trade Agreement (CCOFTA), Canada-Jordan Free Trade Agreement (CJFTA) Customs Act For CIFTA, CCRFTA, CEFTA, CPFTA, CCOFTA and CJFTA: 74(1) (c .11 ) 74(3) (b) (i) 74(1.1) 74(4) (a) 59(1) (a) (ii) For CCFTA: 74.(1) (c. 1 ) 74.(3) (b) (ii) and Part 4 of the Refund of Duties Regulations no duties apply as the goods qualify for tariff treatment under the CIFTA, the CCFTA, the CCRFTA, the CEFTA, the CPFTA, the CCOFTA or the CJFTA; adjustment request must be presented within 4 years. an invoice or a statement by the foreign sales company indicating that the goods originate: in Israel (for CIFTA), in Chile (for CCFTA), in Costa Rica (for CCRFTA), in Iceland, Norway, Switzerland or Liechtenstein (for CEFTA), in Peru (for CPFTA), in Colombia (for CCOFTA), or in Jordan (for CJFTA); Certificate of Origin, or other acceptable information indicating the goods are not manufactured outside: Israel or Canada (for CIFTA), Chile or Canada (for CCFTA), Costa Rica or Canada (for CCRFTA), Iceland, Norway, Switzerland, Liechtenstein or Canada (for CEFTA), Peru or Canada (for CPFTA), Colombia or Canada (for CCOFTA), and Jordan or Canada (for CJFTA). Clerical Error Customs Act 74(1) (d) calculation errors; clerical errors on accounting documents/invoices; exchange rate in error; adjustment request must be presented within 4 years. copies of accounting documents, invoices, or letter explaining reason for errors. Duties Overpaid or Paid in Error due to Determination Customs Act 74(1) (e) 74(1.1) 74(4) (b) 59(1) (a) (ii) duties paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in ( c.1 ) or ( c.11 )), tariff classification or value for duty; applies to self-declared entries (courier/B3 entries); adjustment request must be presented within 4 years. invoice/documents indicating information such as a proper description of the goods, quantity, country of origin, date of sale, and/or descriptive or illustrative literature; written evidence of value or detailed goods description such as commercial invoices, credit notes, agreement of sale, purchase order confirmation or other supporting documentation. Overpayment of Duties/Duties Paid in Error Customs Act 74(1)(g) 74(1.1) 74(4)(b) 59(1)(a)(ii) duties and taxes paid in error; duty rate changes but no change in tariff classification, value, or origin; duplicate payment; adjustment request must be presented within 4 years. copies of accounting documents, invoices, or letter explaining reason for overpayment; documentation indicating the incorrect duty rate was used for calculation of duty; proof of duplicate payment by producing copies of customs accounting documents showing duties and taxes were paid twice. Goods Returned to Sender/ Exported/ Destroyed Customs Act 76(1) goods must be exported from Canada; goods are not according to order; goods returned to sender for other reasons; Adjustment request must be presented within 4 years. a credit note or any supporting documents to indicate that credit from the foreign sales company has been given to the importer; and, a written statement by the exporter of the goods confirming that the goods have been returned; a completed Form E15 , Certificate of Destruction/Exportation . Tariff Classification, Value for Duty, and Origin Customs Act 59(1) (a) (ii) changes to tariff classification, value, or origin such as tourist exemptions, goods to follow (9804.20), settlers' effects/returning residents, wrong tariff classification assessed; Adjustment request must be presented within 1 year for postal and traveller claims as stipulated in the 1998 Ministerial Agreement. invoice/documents indicating information such as a proper description of the goods, quantity, country of origin, date of sale; and/or descriptive or illustrative literature; an original Form E24, Personal Exemption CBSA Declaration , used to document goods to follow; an original Form Y38, Identification of Articles for Temporary Exportation , used to identify Canadian goods being taken out of the country by a traveller and which will be returned; written evidence of value such as commercial invoices, credit notes, agreement of sale, purchase order confirmation.",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D6-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-6",
+    "marginal_note": "Appendix B",
+    "part": "Refund of Duties and Taxes on Non-commercial Importations",
+    "division": "",
+    "heading": "",
+    "text": "Conditions to Appeal Sections 59 Decision Rendered by the Casual Refund Centres\nType of Refund Legislation Conditions Requirements Appeals on Tariff Classification, Value for Duty, and Origin Customs Act 60 must be presented within 90 days of the Section 59 decision rendered by the CRC; appeals are to be presented to the Regional Recourse Division, Trade Program Appeals Unit as stated in the CRC decision notice. Previously submitted documents including the B2G , copy of the CRC decision as well as any further documents, and information that substantiate the request.",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D6-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D6-2-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D6-2-6",
+    "marginal_note": "References",
+    "part": "Refund of Duties and Taxes on Non-commercial Importations",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7965-4 Legislative references: Customs Act Refund of Duties Regulations Accounting for Imported Goods and Payment of Duties Regulations Other references: D1-6-1, D2-3-6, D6-2-3, D11-6-7, D17-1-3 , D17-1-22 , D21-1-1 , series D2 Forms B2G , B3-3, BSF715, E14, E15 , E24, E613 , Y38 Superseded memorandum D: D6-2-6 dated February 6, 2013",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D6-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D7-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-2-3",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Obsolete or Surplus Goods",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, March 16, 2015\nThis document is also available in PDF (65 Kb) [ help with PDF files ]\nIn Brief\nThe editing revisions made in this memorandum do not affect or change any of the existing policies or procedures\nThis memorandum outlines and explains the legislative requirements in order to obtain a drawback (i.e., refund) of the duties and excise taxes paid on goods that are deemed obsolete or surplus goods and have been destroyed in Canada.",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2015-03-16",
+    "citation": "Memorandum D7-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Obsolete or Surplus Goods",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of the Obsolete or Surplus Goods Program, the following definitions apply:\nDamaged refers to goods that have been subject to a loss or deterioration that has changed the original state of the goods making them less effective, usable, or valuable. Examples of damage to goods includes scratches, dents, blemishes, breakage, rips, tears, mutilations, defects, imperfections, and other impairments that have diminished the strength, quality, value or utility of the goods. For example, clothing store customer-returned apparel that has suffered fading, broken zippers, defects, rips or shrinkage would be considered damaged goods and therefore not eligible for a drawback. Destroyed refers to goods that are completely destroyed so that they are fully ruined or rendered useless and therefore cannot be considered to be an article of commerce. This applies equally to any remains of the imported good following destruction. Examples of destruction include incineration or entering environmentally-friendly obsolete or surplus goods into the landfill of a dump. Alteration processes that change the characteristics of the goods such as further processing, manufacturing, recycling, conversion and transformation do not qualify as destruction, as the resulting goods constitute articles of commerce. For example, melting jewelry to produce bullion or ingots does not constitute destruction, as it is simply a transformation of the precious metal. Obsolete refers to goods that are no longer useful or are antiquated. Examples include unfashionable, outdated, archaic or superseded goods. Typically, obsolescence is preceded by a gradual decline in popularity. Examples of obsolete goods include eight track cassettes, typewriters, black and white televisions, and expired medication. Surplus refers to goods that are more than, or in excess of, what is needed or required. Typically, surplus goods include excess purchases that have not been sold. Examples of surplus goods include seasonal items remaining in inventory after the season has ended or a souvenir remaining in inventory after an event has concluded. Used refers to imported goods that have been entered into commerce. In order to qualify under the Obsolete or Surplus Goods Program, the imported goods must not have been used and must be in the exact same physical state from the time of entry to the time of destruction. Retail and wholesale items remaining in inventory that have not been sold at the consumer level may qualify. Used goods that do not qualify as obsolete or surplus, include rentals and customer- returned items, as those goods have been entered into commerce. The only usage permitted under the Obsolete or Surplus Goods Program is the manufacture of products from imported raw materials.\n2. The purpose of the Obsolete or Surplus Goods Program is to assist Canadian industry in competing internationally by reducing exportation costs on valueless goods that will not enter the domestic market. By allowing the destruction of obsolete or surplus goods, the necessity to export the imported goods in order to qualify for a drawback is removed. This eliminates the shipping costs associated with exporting valueless goods.\n3. There is no provision for the refund of the Goods and Services Tax (GST), Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST) under this program.\n4. In order for obsolete or surplus goods to qualify for a refund of duties, all of the following conditions must be met in accordance with section 109 of the Customs Tariff :\n- (a) the goods must be found to be obsolete or surplus (i) in the case of imported goods, by their importer or owner, or (ii) in any other case, by their manufacturer, producer or owner;\n- (b) the goods cannot have been used in Canada;\n- (c) the goods must be destroyed; and\n- (d) the goods cannot be damaged prior to their destruction.\n5. The Obsolete or Surplus Goods Program does not apply to wipers or rags that remain in the commerce of Canada as a result of a manufacturing process of imported used clothing. These wipers or rags can be considered to be a diversion to a conditional relief tariff item and a re-determination of tariff classification may occur. These types of goods may be eligible for a refund of duties under paragraph 74(1) (f) of the Customs Act by filing a Form B2, Canada Customs – Adjustment Request .\nHow to Apply for a Refund Under the Obsolete or Surplus Goods Program\n6. A claimant must complete a Form K32, Drawback Claim , and submit it, together with supporting documentation, to the nearest Canada Border Services Agency (CBSA) regional office . Completion instructions are on the back of the form.\nSupporting Documentation\n7. The following documents must accompany the drawback claim:\n- (a) a certified copy of Form E15, Certificate of Destruction/Exportation or third party documentation;\n- (b) the original of any Form K32A, Certificate of Importation, Sale, or Transfer , when the claimant is not the importer of record; and\n- (c) copies of all related Form B3-3, Canada Customs Coding Form or a detailed listing of the associated import transaction numbers.\n8. All supporting documentation must contain a complete and detailed description of the obsolete or surplus goods.\n9. The obsolete or surplus goods being declared on the drawback claim must match the original importation documents. The Form E15, Certificate of Destruction/Exportation must describe the goods in sufficient detail and state any applicable serial, model, or part numbers, or other identifying marks to enable the CBSA officers to verify that the goods being destroyed are the same as the imported goods.\n10. Substantiating import documentation must be available to support all claims.\n11. Additional information or documents may be required in order to establish the validity of the claim and must be provided to the CBSA upon request.\nFiling Time Limits\n12. A Form K32, Drawback Claim ,must be filed within five years of the date that the related imported goods were released by the CBSA.\nDestruction of Goods\n13. The destruction of the goods may be substantiated by means of a Form E15, Certificate of Destruction/Exportation , witnessed by a CBSA officer or by third party documentation that contains similar information.\n14. Acceptable methods of destruction will vary depending upon the nature of the goods being destroyed. Any questions regarding how goods may be destroyed should be addressed to the CBSA Border Information Service noted in paragraph 17 prior to destruction.\n15. In all cases, if the obsolete or surplus goods are not destroyed in their entirety, the value of the good (including any associated duties) remaining in Canada must be deducted from the declared value on the drawback claim. For example, if beer beyond its shelf life is destroyed, then the value of the empty kegs or bottles remaining in Canada must be deducted from the value (including all associated duties) of the imported goods being declared on the drawback claim.\nNon-compliance\n16. If a drawback is paid on goods thought to be destroyed that are then found to have not been destroyed, the amount of the drawback will be recovered including interest paid. Interest will be charged at the specified rate beginning on the first day after the refund or drawback was granted in error and ending on the day the amount is recovered in full.\nAdditional Information\n30. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2015-03-16",
+    "citation": "Memorandum D7-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-2-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-2-3",
+    "marginal_note": "References",
+    "part": "Obsolete or Surplus Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6550-0 Legislative references: Customs Tariff Customs Act Refund of Duties on Obsolete or Surplus Goods Regulations Other references: Memoranda D7-4-1 , D7-4-3 Forms B2, B3-3, E15 , K32 , K32A Superseded memorandum D: D7-2-3 dated October 21, 2009",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2015-03-16",
+    "citation": "Memorandum D7-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-3-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-3-2",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Exported Motor Vehicles Drawback",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, November 14, 2014\nThis document is also available in PDF (64 Kb) [ help with PDF files ]\nIn Brief\n1. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. 2. This memorandum has been revised to reflect changes to the Canada Border Services Agency's organizational structure.\nThis memorandum outlines and explains the general conditions under which a drawback may be paid in respect of new motor vehicles purchased and used temporarily in Canada prior to exportation. This memorandum may interest those persons who are taking up residence outside of Canada and intend to purchase a new motor vehicle in Canada prior to departure. It may also be of interest to motor vehicle dealers.",
+    "history": "",
+    "last_amended": "2014-11-14",
+    "current_to": "2014-11-14",
+    "citation": "Memorandum D7-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-3-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-3-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Exported Motor Vehicles Drawback",
+    "division": "",
+    "heading": "",
+    "text": "Qualifying Motor Vehicles\n1. Not all motor vehicles qualify for drawback under the Exported Motor Vehicles Drawback Regulations . Only the following vehicles may be eligible for a drawback when sold to a purchaser in Canada before it is exported and it is, at the time of sale, new:\n- (a) Automobiles\n- (b) Motorcycles\n- (c) Motor bicycles\n- (d) Trucks (excluding trucks having a gross vehicle weight in excess of 4.5359 tonnes)\n- (e) Motor buses or motor homes\nWhat is a Drawback?\n2. A drawback is a refund of the duties paid on imported goods that are subsequently exported from Canada. For information on drawbacks on other imported goods please refer to Memorandum D7-4-2, Duty Drawback Program .\nGoods Eligible Under the Exported Motor Vehicle Drawback Regulations\n3. A drawback may be claimed for customs duties paid on the following:\n- (a) an imported motor vehicle;\n- (b) imported goods including materials used in the processing in Canada of a motor vehicle; or\n- (c) imported goods directly consumed or expended in the processing of a motor vehicle that is subsequently exported. Goods not subject to drawback under the Exported Motor Vehicles Drawback Regulations are fuel and plant equipment.\n4. New motor vehicles purchased in Canada may only be used in Canada for a specific period of time prior to export. Residents of Canada must export the vehicle within 30 days of the date of delivery from the dealer. Non-residents must export the vehicle within 12 months after the date of delivery from the dealer. In addition, the vehicle must be for the personal use by the purchaser and used only by the purchaser. The motor vehicle may not be used for any commercial purpose.\nWho Can Claim a Drawback\n5. A drawback may only be claimed by the importer of the motor vehicle, the person who sold the imported motor vehicle (the dealer) to the purchaser or the processor (manufacturer or assembler) of the motor vehicle processed in Canada. Generally the dealer will be the person filing the claim. In certain cases the vehicle importer or the Canadian manufacturer files the drawback claims. In any case, the purchaser of the vehicle is not entitled to file a drawback claim under this regulation. This means that the purchaser must work closely with the dealer and/or the manufacturer or importer to ensure that all necessary documents are available to support the claim. Purchasers should be aware that the filing of a drawback claim is voluntary. The Canada Border Services Agency (CBSA) cannot require a dealer, manufacturer or importer to file a claim.\nNAFTA Limitations on Drawback\n6. In certain cases duty cannot be refunded, or the amount of drawback refunded is reduced on imported goods that are exported to another NAFTA country. Generally, this affects the amount of drawback that may be paid on goods imported from a non-NAFTA country used in the production of another product that is subsequently exported to a NAFTA country.\n7. The provision limits the amount of drawback that may be refunded, on exported non-NAFTA originating goods, to the lesser of the duties paid on imported materials, or duties paid on the end products when imported into another NAFTA country. This simply means that you may claim duties in an amount that is the lesser of the duties paid or payable on the goods upon entry into Canada and the amount of duty paid or payable on the goods (finished product) when subsequently exported and entered into the United States or Mexico. If no duties are paid on the goods entering the other NAFTA country, then there can be no drawback of customs duty paid in Canada.\n8. NAFTA does not affect drawback of customs duties paid on imported goods that are subsequently exported to non-NAFTA countries. For further information please refer to Memorandum D7-4-3 NAFTA Requirements for Drawback and Duty Deferral .\nDrawback Claim Procedures\n9. To apply for drawback, a Form K32, Drawback Claim , is to be legible, either typed or in ink and filed together with supporting documentation, at the nearest Canada Border Services Agency office. Completion instructions are on the back of the form. A sample of the form can be found on the CBSA web site.\nDocumentation\n10. The drawback claim shall include supporting documentation demonstrating that the conditions under the regulations have been met. The following documentation should accompany the claim:\n- (a) a copy of the offer to purchase the motor vehicle in respect of which the drawback is claimed;\n- (b) a waiver on commercial documentation or the original of any Certificate of Importation, Sale or Transfer , (Form K32A ), from any other eligible claimant;\n- (c) a waiver on commercial documentation or the original of any Drawback Certificate of Sale for Exportation , (Form K32B ), when the claimant is not the exporter;\n- (d) acceptable proof of export as fully described in Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods .\n11. The documents should include a complete description of the vehicle(s) involved in the transaction; a bill of lading if the vehicle is not driven out of Canada; in the case of a motor vehicle that was used in Canada, documentation demonstrating use in accordance with paragraph 5(b) of the Regulations; and when the purchaser is a non-resident, a copy of a permit issued by Citizenship and Immigration Canada establishing the non-resident status of the purchaser.\n12. Claims may be supported by commercial documentation such as a foreign customs transaction and registration for licensing.\n13. Failure to present conclusive proof of export may result in the denial of drawback.\nVehicles Exported to North American Destinations\n14. In addition to the documentation listed above, where a vehicle is exported to a North American destination, a claim for drawback must be supported by:\n- (a) a copy of a valid vehicle registration for that country, and\n- (b) a copy of the foreign customs entry documents for entry of the vehicle.\n- Note : This documentation will not be required for vehicles shipped to non-North American destinations.\nDrawback on Motor Vehicles Not Used in Canada\n15. In certain cases, where the motor vehicles are not used in Canada but are exported by the purchaser, or exported by the vehicle dealer, it is possible for the processor to claim drawback. A vehicle driven directly from Canada (export) by the purchaser after delivery by the dealer will not be considered to be used in Canada.\nWho is the Exporter?\n16. For purposes of determining who the exporter is:\n- (a) if the purchaser makes all the shipping arrangements (i.e. prepares freight, bill of lading, or exports the vehicle her/himself) the purchaser is the exporter;\n- (b) if the person who sold the motor vehicle (dealer) makes all the shipping arrangements, including freight bills of lading, etc. the dealer is the exporter;\n- (c) if the processor makes all the shipping arrangements (i.e. prepares freight, bill of lading, or exports the vehicle her/himself) the processor is the exporter.\n- Note : Either the processor, the importer or the dealer may file a claim, however, supporting documentation for the claim remains the same.\nWhere to File a Drawback Claim\n17. The drawback claim may be sent directly to the nearest CBSA office .\nTime Limits\n18. The motor vehicle must be exported from Canada, and a drawback claim submitted to the CBSA within four years of the date of release of the vehicle that is imported, or within four years of the date of release of the imported goods and materials used to produce the vehicle in Canada.\nVerification of Drawback Claims\n19. Drawback claims are subject to verification by CBSA officials. This means that the claimant may be contacted by letter or telephone concerning request for clarification or for further information, or may be visited by a CBSA officer. If there are any questions concerning the status of the claim or you disagree with a CBSA decision made on a claim, please contact the nearest CBSA officer to discuss the matter.\nGoods and Services Tax (GST), Harmonized Sales Tax (HST) and Provincial Sales Tax (PST)\n20. GST, HST and PST may not be claimed through the drawback claim process. For information concerning rebates of GST, HST or PST, please contact your local Canada Revenue Agency (CRA) Tax Interpretation Services Centre, or contact the provincial tax authority concerning rebates of PST.\nAdditional Information\n21. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2014-11-14",
+    "current_to": "2014-11-14",
+    "citation": "Memorandum D7-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-3-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-3-2",
+    "marginal_note": "References",
+    "part": "Exported Motor Vehicles Drawback",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6594-0 Legislative references: Customs Tariff Exported Motor Vehicles Drawback Regulations North American Free Trade Agreement Other references: D7-4-1 , D7-4-2 , D7-4-3 , D17-1-1 , D17-1-10 , D20-1-4 , K32 , K32A , K32B Superseded memorandum D: D7-3-2 dated October 21, 2009",
+    "history": "",
+    "last_amended": "2014-11-14",
+    "current_to": "2014-11-14",
+    "citation": "Memorandum D7-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-1-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-1",
+    "marginal_note": "Duties Relief Program (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D7-4-1: Duties Relief Program \nOttawa, November 12, 2024 \n\nThis memorandum outlines the procedures for commercial importers applying to the \nDuties Relief Program (DRP) and provides guidance on eligibility criteria. It details the \nconditions and compliance requirements for maintaining a valid DRP license when \nimporting and exporting goods. \nPlain language summary \nTarget audience: Importers of commercial goods currently utilizing or seeking to utilize \nthe Duties Relief Program (DRP) \nKey content: Application and participation procedures for the Duties Relief Program \nas administered by the Canada Border Services Agency \nKeywords: Duties Relief Program, DRP, commercial goods, importer, deemed \nexportation, CARM, CAD \nOn this page \n Updates made to this D-memo \n Guidelines and General Information \no Overview \no Who May Apply \no GST/HST Relief \no Application Process \no Program User Procedures \no Certificates and Waivers \no Deemed Exportation \no Consumable and Expendable Goods \no Equivalence \no Scrap or Waste \no Non-qualifying Use \no Sanctions \no Canada-United States-Mexico Agreement (CUSMA) \n Appendix: Transfer Certification \n References \n2 \n\nUpdates made to this D-memo \nThis memorandum has been updated to reflect changes implemented through the new \nCBSA Assessment Revenue Management (CARM) system. \nGuidelines and General Information \nOverview \n1. The Duties Relief Program allows for the deferral of duties at the time of importation \non imported goods that will subsequently be exported either in the same condition or \nafter being consumed, expended or used in the processing of other goods. \nWho May Apply \n2. This program is for businesses who: \na) import goods into Canada; or \nb) receive goods previously imported into Canada; and \nc) subsequently export those goods from Canada, with the aim of deferring \nduties upon importation. \n\n3. Goods intended for export from Canada may qualify for relief if they are designated \nfor: \na) further processing in Canada; or \nb) display or demonstration in Canada; \nc) development or production in Canada; or \nd) exportation without having been used in Canada for any purpose other than \nindicated in subparagraphs (a), (b), or (c); \n\nmay qualify for relief at the time of importation. In most cases, this means \nthere is no payment of customs duties, anti-dumping and countervailing \nduties, or excise taxes, other than the Goods and Services Tax/Harmonized \nSales Tax (GST/HST), at the time of importation, as long as the goods are for \nexport. Relief of the duties or taxes levied or imposed under the Excise Act \n2001, the Excise Tax Act or section 20 of the Customs Tariff may not be \ngranted under duties relief on tobacco products or designated goods. The \namount of relief becomes payable once the goods no longer qualify for this \nprogram (i.e., are no longer for export). \n\n3 \n\nGST/HST Relief \n4. Although the GST/HST is not relieved under the Duties Relief Program, the ",
+    "history": "",
+    "last_amended": "2024-11-12",
+    "current_to": "2024-11-12",
+    "citation": "Memorandum D7-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-1-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-1",
+    "marginal_note": "Duties Relief Program (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "GST/HST payable is reduced by the amount of duty remitted (based on the new value \nfor tax) as outlined by the Excise Tax Act. \n5. Relief of GST/HST is available through two programs administered by the Canada \nRevenue Agency (CRA). These are the Exporters of Processing Services Program or \nthe Export Distribution Centre Program. For more information regarding these \nprograms please visit the CRA Web site or contact the CRA Business Information \nServices (BIS) line at 1-800-959-8287. \nApplication Process \n6. Participation in the Duties Relief Program requires the completion and Canada \nBorder Services Agency (CBSA) approval of Form K90, Duties Relief Application. To \nexpedite the approval process, submit the detailed application via the CARM Client \nPortal (CCP) when applying for a sub-program enrollment. The information is treated \nconfidentially by the CBSA in accordance with Section 107 of the Customs Act. \n\n7. Identify the type of records maintained on the application for duties relief. The \nrecords, including tracking of all receipts, activities and movement of the goods \nincluded under the program, must be sufficient to enable the CBSA to conduct an \naudit. \n\n8. The CBSA will review the completed application and schedule a visit to the company \npremises to confirm adequate control records are in place to track the imported goods \nwhile they remain in Canada. \n\n9. Anyone who has debts due or payable to the Government of Canada will not be \nauthorized to participate under this program. \nProgram User Procedures \n10. If authorized by CBSA, a unique licence number will be issued. When importing \ngoods under this program, the licence number must to be placed in “Special Auth Duty \nRelief Licence” field of the Commercial Accounting Declaration (CAD) in the CARM \nsystem. \n11. When using the licence number on the CAD, the company retains responsibility for \nthe goods until: \na) the goods are transferred to another Duties Relief Program participant; \nb) the goods are exported from Canada; \n4 \n\nc) the amount relieved is paid when the goods are no longer for export; \nd) the goods are reclassified to an eligible duty-free status; \ne) the goods are transferred to another relief program; or \nf) the goods qualify for destruction under the Refund of Duties on Obsolete or \nSurplus Goods Regulations. \n12. The imported goods must be exported from Canada within four years, or within five \nyears in the case of imported spirits used to manufacture distilled spirits, of the original \nrelease date. \n13. The authorization is not retroactive. For any inventory that was duty-paid prior to \nthe company receiving the authorization, a claim for drawback may be filed once the \ngoods are exported from Canada. Please refer to Memorandum D7-4-2, Duty \nDrawback Program for further details. When duties are paid on goods after the date of \nissuance of the certificate/licence, they can be refunded under the program by ",
+    "history": "",
+    "last_amended": "2024-11-12",
+    "current_to": "2024-11-12",
+    "citation": "Memorandum D7-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-1-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-1",
+    "marginal_note": "Duties Relief Program (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "submitting a Duty Drawback claim via the CARM Client Portal. \n14. Periodic audits and/or verifications will be conducted at your premises to monitor \ncompliance. The CBSA will send a notification in advance of the visit and may ask for \nan activity summary since the last audit and/or verification. \nCertificates and Waivers \n15. When goods imported under the Duties Relief Program are sold or transferred to \nanother program participant, the liability for the payment of any duty owing transfers to \nthe participant who receives the goods. Transferring the duty liability is documented by \nmeans of either Form K32A, Certificate of Importation, Sale, or Transfer, or other \ncommercial documentation. \n16. Commercial documentation is acceptable as a means of indicating the duty liability \nas well as the transfer and acceptance of responsibility. The documentation should \nclearly show the licence number, amount of duty relieved, contain the date of release, \ntransaction number, quantity of goods transferred, and a complete description of the \ngoods. The completed transfer certificate represents acknowledgement of transfer and \nacceptance of liabilities to the transferee. For a sample of a transfer certificate please \nsee the Appendix. \nDeemed Exportation \n17. Subsection 89(3) of the Customs Tariff identifies goods deemed to be exported. \nThis means the goods may not have physically left Canada, but are considered to have \nbeen exported. \n5 \n\nConsumable and Expendable Goods \n18. Goods, other than fuel or plant equipment, that are consumed or expended in the \ndirect manufacture of goods that are for export from Canada are eligible for duties \nrelief. \n19. Consumables are goods that virtually disappear in the manufacturing process and \ndo not form part of the finished product. \n20. Expendables are goods that, after use, retain some physical characteristics but \nhave become useless or devitalized and do not form part of the finished product. \nEquivalence \n21. Equivalence is a term used in duties relief where both imported and domestic \ngoods of the same class are used interchangeably in the manufacture of end products, \nsome of which are exported. The imported goods must be in sufficient quantities to \nproduce the goods exported and be used in production prior to the domestic goods. \nThe imported goods must be used in the different manufacturing facilities producing the \nexported products. The finished product, when incorporating domestic goods, must be \nexported within two years of the imported goods’ release date. \n22. Equivalence can only be applied to goods that are further manufactured, including \nconsumable or expendable goods. \n23. In order to consider domestic and imported textile fabrics composed of different \nfibres equivalent for duties relief purposes, the fabrics must be made from fibres that \nfall within the same class, as listed in Section 10(2) of the Duties Relief Regulations. ",
+    "history": "",
+    "last_amended": "2024-11-12",
+    "current_to": "2024-11-12",
+    "citation": "Memorandum D7-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-1-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-1",
+    "marginal_note": "Duties Relief Program (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Where the fabrics are composed of fibres of different classes, they will only be \nconsidered equivalent if they meet the weight requirements of the regulations. \nExamples: \n\nEligible equivalent blends or mixtures \nPolyester/cotton 65/35 and 50/50 \nPolyester/cotton 80/20 and 50/50 \nWool/viscose 70/30 and 40/60 \nNylon/cotton 15/85 and 40/60 \nNylon 100 per cent and nylon/acetate 96/4 \nIneligible equivalent blends or mixtures \nPolyester/cotton 45/55 and 80/20 \nNylon/cotton 50/50 and 15/85 \n6 \n\nScrap or Waste \n24. Scrap or waste resulting from a processing operation is also eligible for relief under \nthis program when the imported goods are processed and exported. However, if the \nscrap or waste is dutiable at time of import and has a merchantable value after \nprocessing, it is not entitled to the relief, unless the scrap is exported. In this case, the \nduties applicable to the scrap must be paid. The rate of duty in effect on the date the \nscrap or waste was produced, is applicable. \nNon-qualifying Use Sanctions \n25. When the imported goods no longer qualify for does duties relief, submit a CAD \nAdjustment Form in the CARM system and voluntarily pay the duties owing. \nExamples of non-qualifying use include, but are not limited to: \na) a sale in Canada; or \nb) goods that are no longer for export. \n26. If the imported goods qualify for a refund, drawback or some other form of relief or \nremission, no duties are owing. However, the goods must be reported to the CBSA \nspecifying how they qualify for the relief, remission, refund or drawback. \n27. Payments of duties for failing to comply with a condition of the program must be \nreceived by the CBSA within 90 days from the date the goods no longer qualified. \nSanctions \n28. Instances of non-compliance with the requirements of the Duties Relief Program \nwill result in a demand for payment of any outstanding duties owing and may result in \nthe possible removal from the program and the assessment of a penalty under \nthe Administrative Monetary Penalty System (AMPS). \nCanada-United States-Mexico Agreement (CUSMA) \n29. Information regarding the effects of CUMSA can be found in Memorandum D7-4-\n3, CUSMA Requirements for the Duty Drawback and the Duty Relief Programs.. \n\n7 \n\nAppendix \nTransfer Certification \n(A) \nI hereby certify that the information contained herein is correct and hereby transfer the \nresponsibility of the duties to the purchaser. \nCompany Name: \nBusiness No.: \nLicence No.: \nExecutive Officer Name: \nPhone No.: \nTitle: \n\nSignature \nDate \n\n(B) \nI accept responsibility for the specified duties on the goods enumerated on this \ndocument from the seller. \nCompany Name: \nBusiness No.: \nLicence No.: \nExecutive Officer Name: \nPhone No.: \nTitle: \n\nSignature \nDate \n\n8 \n\nReferences \nConsult the following resources for more information. \nApplicable legislation \nCustoms Tariff \nExcise Tax Act \nExcise Act, 2001 \nCustoms Act \nRefund of Duties on Obsolete or Surplus Goods Regulations \nDuties Relief Regulations ",
+    "history": "",
+    "last_amended": "2024-11-12",
+    "current_to": "2024-11-12",
+    "citation": "Memorandum D7-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-1-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-1",
+    "marginal_note": "Duties Relief Program (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Related D memoranda \nD7-4-2, D7-4-3 \nSuperseded D memoranda \nD7-4-1 dated January 14, 2011 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nTrade Incentives Unit \nContact us \nFor more information: \nContact CBSA border information services \n\nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form",
+    "history": "",
+    "last_amended": "2024-11-12",
+    "current_to": "2024-11-12",
+    "citation": "Memorandum D7-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-2-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-2",
+    "marginal_note": "Duty Drawback Program (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D7-4-2: Duty Drawback \nProgram \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods \nKey content: This memorandum outlines and explains the procedures and conditions \nthat must be respected when filing a claim for a drawback of duties paid. \nKeywords: CARM, accounting, commercial goods, importer, payment, program, \nrevenue, CAD, EDI \nOn this page \n• Guidelines and General Information \n• Claiming the GST/HST \n• Who May Apply \n• How to Apply \n• Supporting Documentation \n• Certificates and Waivers \n• Filing Time Limits \n• Deemed Exportation \n• Consumable and Expendable Goods \n• Equivalence \n• Scrap or Waste \n• Drawback Repayment \n• Interest \n• Non-compliance \n• Sanctions \n• Additional Information \n2 \n\nGuidelines and General Information \n1. This program will be of benefit to persons who presently, or will \n(a) import goods into Canada, or \n(b) receive goods imported into Canada, and \n(c) export the imported goods from Canada, and \n(d) wish to file a claim for a drawback (refund) of the duties paid. \n2. When imported goods which are subsequently exported from Canada were \n(a) further processed, or \n(b) displayed or demonstrated in Canada, or \n(c) used for the development or production in Canada of goods for subsequent \nexport, and \n(d) exported without having been used in Canada for any purpose other than \nfor (a), (b), or (c), \na drawback may be filed to claim the duties paid on the imported goods. This \nmeans a refund of the customs duties, anti-dumping and countervailing duties, or \nexcise taxes, other than the Goods and Services Tax /Harmonized Sales Tax \n(GST/ HST), that were paid at the time of importation, may be claimed. \n3. For the purposes of paragraph 2(a), \"further processed\" includes imported goods, \nother than fuel or plant equipment, directly consumed or expended in the manufacture \nor production in Canada of goods for export. \nClaiming the GST/HST \n4. Goods and Services Tax /Harmonized Sales Tax (GST/ HST) cannot be refunded by \ndrawback. For information regarding GST/HST, please visit the Canada Revenue \nAgency (CRA) Web site. For GST/HST technical enquiries, please contact the CRA \nat 1-800-959-8287. In Québec, Revenu Québec administers the GST/HST. If the \nphysical location of your business is in Québec, contact Revenue Québec at 1-800-\n567-4692. \n3 \n\nWho May Apply \n5. The importer, exporter, processor, owner, or producer of goods that were exported \nfrom Canada and for which duty was paid on importation, may file a drawback claim. \nWhere more than one person is eligible to file a claim, the claimant must secure a \nwaiver from all other eligible claimants waiving their rights to claim. \nHow to Apply \n6. Complete Form K32, Drawback Claim to apply for a drawback and submit it, \ntogether with supporting documentation, through the CBSA Assessment and Revenue \nManagement (CARM) system. The CARM system has been developed to provide ",
+    "history": "",
+    "last_amended": "2025-11-24",
+    "current_to": "2025-11-24",
+    "citation": "Memorandum D7-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-2-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-2",
+    "marginal_note": "Duty Drawback Program (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "registered Trade Chain Partners (TCPs) the ability to submit requests for a drawback \nrefund. CARM facilitates and expedites the drawback process by introducing \ninformation technology which streamlines the submission, receipt and processing of \ndrawback claims. \nSupporting Documentation \n7. The drawback claim must include supporting documentation demonstrating that the \nconditions under the legislation and regulations have been met. This documentation \ncould include, but is not limited to, a copy of the export sales invoice together with \nevidence of export. \n8. Satisfactory evidence must be provided if the exports are affected by the Canada-\nUnited States-Mexico Agreement (CUSMA). \"Satisfactory Evidence\" is explained \nin Memorandum D7-4-3, CUSMA Requirements for Drawback and Duty Deferral. \n9. Company computer printouts or other company computer media describing the \ngoods invoiced in the transaction may be provided when the claim is lengthy. \n10. Additional information or documents may be required in order to establish the \nvalidity of the claim. They must be provided upon request. \nCertificates and Waivers \n11. A waiver is required from all other eligible claimants waiving their rights to claim a \ndrawback. A claim will not be accepted if the required waivers are required but not \nincluded. \n4 \n\n12. The CBSA has created two types of waiver certificates. Form K32A, Certificate of \nImportation, Sale or Transfer is used to waive the duties to someone other than the \nimporter. Form K32B, Drawback Certificate of Sale for Exportation is used when the \nclaimant is not the exporter. \nFiling Time Limits \n13. A claim for drawback must be filed within four years of the release date of the \nimported goods. In the case of spirits used in the manufacture of exported distilled \nspirits, a claim must be filed within five years of the release date. \n14. Before a claim may be filed, the goods must be exported, or deemed exported. \n15. TCPs are encouraged to submit their drawback claims directly via the CARM Client \nPortal, but drawback claims manually filed at a CBSA office will be date-stamped upon \nreceipt and entered into CARM for processing. TCP registration in the CCP is required \nto obtain status updates on their claims \n16. If the claim is sent by registered mail or courier, with proof, the date of registration \nwill be the date used for calculating the time limit for the submission of the claim. \n17. In instances where the claim is forwarded to CBSA by regular mail or hand \ndelivered, the date that the claim is received in the CBSA office will be the date of filing. \nDeemed Exportation \n18. Subsection 89(3) of the Customs Tariff identifies goods that are deemed to be \nexported, even though the goods may not have left Canada. \nConsumable and Expendable Goods \n19. Goods, other than fuel or plant equipment, consumed or expended in the direct \nmanufacture of other goods which are subsequently exported from Canada, may be \neligible for drawback. ",
+    "history": "",
+    "last_amended": "2025-11-24",
+    "current_to": "2025-11-24",
+    "citation": "Memorandum D7-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-2-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-2",
+    "marginal_note": "Duty Drawback Program (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "20. Consumables are goods that virtually disappear in the manufacturing process and \ndo not form part of the finished product. \n21. Expendables are goods that retain some of their physical characteristics after use, \nbut have become useless or de-vitalized and do not form part of the finished product. \n5 \n\nEquivalence \n22. \"Equivalence\" is the term used in cases where both imported and domestic goods \nof the same class are used interchangeably in the processing of end products, some of \nwhich are exported. The imported goods must be in sufficient quantities to produce the \ngoods exported, and be used in production prior to the domestic goods. The imported \ngoods must be used in the different manufacturing facilities producing the exported \nproducts. The finished product, when incorporating domestic goods must be exported \nwithin two years of the date of release of the imported goods. \n23. Equivalence can only be applied to goods which are further manufactured, \nincluding \"consumable\" or \"expendable\" goods. \n24. In order for domestic and imported textile fabrics composed of different fibres to be \nconsidered equivalent for purposes of a drawback, the fabrics must be made from \nfibres that fall within the same class, as listed in subsection 11(2) of the Goods \nImported and Exported Refund and Drawback Regulations. Fabrics composed of fibres \nof different classes will be considered equivalent only if they meet the weight \nrequirements of the regulations. \nExamples: \nEligible Equivalent Blends or Mixtures \nPolyester/Cotton 65/35 and 50/50 \nPolyester/Cotton 80/20 and 50/50 \nWool/Viscose 70/30 and 40/60 \nNylon/Cotton 15/85 and 40/60 \nNylon 100 per cent and Nylon/Acetate 96/4 \nIneligible Equivalent Blends or Mixtures \nPolyester/Cotton 45/55 and 80/20 \nNylon/Cotton 50/50 and 15/85 \nScrap or Waste \n25. Scrap or waste resulting from a processing operation can normally be included in a \nclaim. However, the scrap or waste cannot be claimed if similar scrap or waste would \nbe subject to duty if it were imported and the scrap or waste has a merchantable \n(sales) value. \n6 \n\n26. If the scrap has a sales value and would be subject to duty if it were imported as \nsuch, it can only be claimed on a drawback if the scrap is exported. Otherwise, the \nclaim must be reduced by the amount of duty that would be applicable to the sales \nvalue of the scrap. \nDrawback Repayment \n27. One of the conditions that must be met in order for goods to qualify as Canadian \nGoods Returned under tariff item numbers 9813.00 or 9814.00 is that you must repay \nthe amount, including applicable interest, of any drawback that was granted. \n28. To repay the drawback at the time of re-importation, the goods must be classified \nunder tariff item numbers 9813.00 or 9814.00 and enter 50-0000 in the “Special auth. \nOIC field of the CAD. Refer to example No. 54 in Appendix A of Memorandum D17-1-\n10, Coding of Customs Accounting Documents. \nInterest ",
+    "history": "",
+    "last_amended": "2025-11-24",
+    "current_to": "2025-11-24",
+    "citation": "Memorandum D7-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-2-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-2",
+    "marginal_note": "Duty Drawback Program (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "29. Any person who receives a drawback of duties other than those levied under SIMA, \nshall receive, in addition to the drawback, interest at the prescribed rate, starting on the \nninety-first day after the application for the drawback is received by the CBSA, and \nending on the day the drawback is granted. \n30. Any person granted a drawback of duties levied under SIMA will be granted interest \nat the prescribed rate for each month or fraction of a month beginning on the ninety-\nfirst day after an application is received by CBSA, and ending on the day the drawback \nis granted. \nNon-compliance \n31. The CBSA will recover any amount exceeding the amount for which the person is \neligible which it overpays, including interest. Interest will be collected on the \noverpayment from the time the drawback was paid until such time as the full amount is \nrepaid. \n7 \n\nSanctions \n32. The Customs Act provides for penalties to be applied under the Administrative \nMonetary Penalty System (AMPS) when duties owing are not paid within legislated \ntime limits or in cases of non-compliance. \nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Tariff \nGoods Imported and Exported Refund and Drawback Regulations \nCustoms Act \nRelated D memoranda \nMemorandum D7-4-1 - Duties Relief Program \nMemorandum D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties \nRelief Programs \nMemorandum D17-1-10 - Coding of Customs Accounting Documents \nSuperseded D memoranda \nD7-4-2 dated January 14, 2011 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \n8 \n\nCARM client support online form \nRelated links \nK32, K32A, K32B \nCARM Client Portal - CARM \nAdministrative Monetary Penalty System",
+    "history": "",
+    "last_amended": "2025-11-24",
+    "current_to": "2025-11-24",
+    "citation": "Memorandum D7-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D7-4-3: CUSMA \nRequirements for the Duty Drawback \nand the Duties Relief Programs \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines and explains the effects of Article 2.5 of the Canada-United \nStates-Mexico-Agreement (CUSMA) on the Duty Drawback and Duties Relief programs. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: CUSMA restrictions on refunds of duties; goods affected (and not \naffected) by these restrictions; goods considered “same condition”; satisfactory \nevidence to determine how much customs duty may be claimed through drawback, or \ndeferred under the Duties Relief Program; interest and penalties under CUSMA. \nKeywords: CUSMA, CARM, Duty Drawback Program, Duties Relief Program, imports, \nexports, trade chain partners, customs duties. \nOn this page \n Updates made to this D-memo \n Guidelines and general information \no CUSMA restrictions \no Goods affected by the CUSMA limitations \no Goods not affected by the CUSMA limitations \no Same condition processes \no Rulings for same condition processes \no Deemed exports \no Satisfactory evidence \no Reporting requirements for satisfactory evidence \n Appendix A: CUSMA drawback and duties relief calculations \n Appendix B: Interest and penalty under CUSMA \n Appendix C: Same condition process examples \n References \n Contact us \n Related links \n\nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the implementation of the Canada-United States-\nMexico-Agreement (CUSMA) to replace the North American Free Trade \nAgreement (NAFTA) \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect changes to the Canada Border Services Agency’s \norganizational structure \n This memorandum has been revised to include processes related to the \nimplementation of the CBSA Assessment and Revenue Management (CARM) \nsystem \n\nThe CUSMA affects most non-originating goods used as materials in the manufacture of \nproducts exported to a CUSMA country (United States or Mexico). Memorandum D7-4-\n2: Duty Drawback Program, outlines the conditions and circumstances under which a \nrefund (drawback) of duties may be claimed. Memorandum D7-4-1: Duties Relief \nProgram outlines the conditions and circumstances under which duties may be deferred \nat the time of importation. These memoranda should be reviewed prior to reading this \nMemorandum. \nIt is recommended that all Trade Chain Partners (TCPs) who participate in the Duty \nDrawback Program and/or the Duties Relief Program (DRP), including Same Condition \nRuling applications, conduct communications and activities through the CARM Client \nPortal (CCP). \nThe CARM system has been developed to provide registered Trade Chain Partners \n(TCPs) the ability to submit requests for a drawback refund, apply to the Duties Relief ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Program, request a Same Condition Ruling and declare DRP diversions via the CCP. \nCARM facilitates and expedites these processes by introducing information technology \nwhich streamlines the submission, receipt and processing of electronically submitted \nrequests via the CCP. \nFor questions related to registration in CARM or access to the CPP, please refer to \nCARM: Assess and pay duties and taxes on imported commercial goods. If further \nassistance is required, contact the CARM Client Support Help Desk (CCSH) by \ncompleting the Web form or contacting the Border Information Service (BIS). Both the \nlink to the web form and BIS line information can be found in the Contact Us section of \nthis memorandum. \n\nGuidelines and general information \nCUSMA restrictions \n1. Article 2.5 of the CUSMA places limits on the amount of customs duties and anti-\ndumping and countervailing duties – Special Import Measures Act (SIMA) duties - \nrefundable by way of drawback or deferrable under the Duties Relief Program for goods \nexported from one CUSMA country to another. Article 2.5 of the CUSMA does not affect \nGoods and Services Tax (GST) relief, GST deferral, or GST Input Tax Credit refund \nprocesses. \nGoods affected by the CUSMA limitations \n2. Only certain goods are affected by the limitations on the Duty Drawback and Duties \nRelief programs. The CUSMA changes affect imported non-CUSMA originating goods \n(or goods substituted with identical or similar goods) that are used in the production of \nanother good that is exported to a CUSMA country. \nLimitations on customs duties \n3. Exported goods affected by the limitations, drawback or relief of customs duties \ncannot exceed: \n(a) the lesser of the total amount of customs duties paid or owed on the goods imported \ninto Canada; and \n(b) the total amount of customs duties paid on the exported good in the CUSMA country \nwhere the good was imported. This is known as the \"lesser of the two duties\" concept. \nThe \"lesser of the two duties\" \n4. To determine the amount of customs duties subject to claim under the Drawback \nProgram or to determine the amount of customs duties deferrable under the Duties \nRelief Program, companies must establish two duty amounts: \n(a) the amount of customs duties paid or owed on imported goods entering Canada; \n(b) the amount of customs duties paid on the goods entering the other CUSMA country. \nNote: The duties paid on the goods entering the other CUSMA country must be \ndetermined from that country's customs documentation and be converted to Canadian \ndollars (refer to section, \"Satisfactory Evidence\"). Examples of the calculations required \nfor drawbacks and duties relief are contained in Appendix A: CUSMA drawback and \nduties relief calculations. \nLimitations on SIMA duties \n5. The CUSMA may have an effect on the amount of Special Import Measures Act \n(SIMA) duties subject to drawback or deferral. \n\n6. For goods subject to the CUSMA restrictions, SIMA duties may not be claimed via ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "drawback. SIMA duties deferred on entry into Canada must be paid within 60 days \nfollowing the date of export of the goods. \nGoods not affected by the CUSMA limitations \n7. Not all goods exported to a CUSMA country are affected by limitations on drawback \nand duties relief. The changes do not affect goods meeting the following criteria (i.e. full \ndrawback may be obtained or full deferral of duties is allowed): \n(a) goods exported in the same condition as imported; \n(b) goods originating in a CUSMA country; \nNote: The CUSMA limitations for drawback and duties relief do not apply to CUSMA \noriginating goods. Originating for the purposes of CUSMA means: qualifying under the \nrules of origin set out in Chapter 4 (Rules of Origin) of the Agreement. \nMemorandum D11-4-2: Proof of Origin, outlines the guidelines for proof of origin \nrequirements for preferential tariff treatment accorded under the CUSMA. \n(c) goods exported to non-CUSMA countries; \n(d) goods deemed exported by way of: \n(i) delivery to a duty-free shop, \n(ii) delivery as ships' stores or supplies for ships and aircraft, or \n(iii) delivery for use in joint undertakings of two or more of the CUSMA countries \nand that will subsequently become the property of the country into whose territory \nthe good was deemed to be exported; \n(e) orange or grapefruit concentrates used in the production of orange or grapefruit \nproducts exported to the United States; \n(f) imported goods (or substituted by an identical or similar good) used as a material in \nthe production of: \n(i) quilted cotton piece goods (United States tariff 5811.00.20, Canadian \ntariff 5811.00.10), \n(ii) quilted man-made piece goods (United States tariff 5811.00.30, Canadian \ntariff 5811.00.20), \n(iii) furniture moving pads (United States tariff 6307.90.99, Canadian \ntariff 6307.90.30), when those goods are exported to the territory of the United \nStates, and subject to the Most-Favoured-Nation (MFN) tariff on entry to the \nterritory of the United States; \n\n(g) an imported good used as a material in the production of, or substituted by an \nidentical or similar good used as a material in the production of, apparel that is subject \nto the MFN rate of duty when exported to the territory of the United States. (This \nprovision covers only apparel, as provided for in Chapters 61 and 62, Schedule 1 of the \nCustoms Tariff.) \nSame condition processes \n8. CUSMA allows full drawback or deferral of customs duties on goods exported in the \nsame condition in which they were imported. Imported goods may undergo certain \noperations in Canada and still be considered to be exported in the same condition. \n9. The following are examples of minor operations that are permissible provided the \noperation does not materially alter the characteristics of the good. Such operations \ninclude: \n(a) mere dilution with water or another substance; \n(b) cleaning, including removal of rust, grease, paint, or other coatings; ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(c) the application of a preservative, including lubricants, protective encapsulation, or \npreservation paint; \n(d) trimming, filing, slitting, or cutting; \n(e) putting up in measured doses, or packing, repacking, packaging, or repackaging; or \n(f) testing, marking, labeling, sorting, or grading. \n10. Goods may be used in an operation in many different ways. The determination of \nwhether any operation qualifies as a same condition process or results in the material \nalteration of the goods must be addressed individually. \n11. Appendix C contains a list of examples for the same condition processes and \nmaterial alteration. \nRulings for same condition processes \n12. A Same Condition Ruling provides a decision as to whether or not specific goods \nmay be considered as \"same condition\" for the purposes of Article 2.5 of the CUSMA. \nTo facilitate processing by the CBSA, companies with a Canada Revenue Agency \n(CRA) issued business number must submit their request for a Same Condition Ruling \ndirectly into the CCP. Companies without a CRA-issued business number may submit \ntheir request by mail to the following address: \nManager, Trade Incentives Unit \nCommercial and Trade Branch \n\nCanada Border Services Agency \n300 Laurier Avenue West, 21st floor \nOttawa, Ontario, Canada K1A 0L8 \n\nThe CBSA strongly discourages the submission of requests for Same Condition Rulings \nby mail as it may take longer to process. \n13. Requests for rulings should contain the following information: \n(a) company name, address, telephone, and email address; \n(b) contact names; \n(c) supplier name and address; \n(d) product name for both imported and exported goods; \n(e) description of goods imported and exported; \n(f) description of the processes occurring in Canada; \n(g) Harmonized System (HS) classification of the imported good; \n(h) HS classification of the exported good. \n14. Requests must include details that address the following: \n(a) Imported good: Provide detailed description giving the generic and trade name \n(and/or chemical name if applicable). Include a description of the purpose and use of \nthe imported good as well as the product monograph or other specification literature \navailable. \n(b) Process: Provide details of the nature and extent as well as the physical \noperations/processes performed on the good from entry to export. Explain the purpose \nand nature of any changes and additions to the good or any new physical, chemical, or \nfunctional characteristics. \n(c) Use: Describe the purpose and use of the goods after processing including any \nchange in functionality and/or marketability. \nNote: All ruling requests submitted outside of the CARM must be signed by an \nexecutive officer of the company submitting the request15. Insufficient details may result \nin the rejection or return of the applicant's same condition ruling request. \nDeemed exports \n16. A drawback may be paid or deferral allowed in respect of goods deemed exported. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This applies to all goods whether or not the actual export will be to a CUSMA country. \nCertain deemed exports are not affected by the CUSMA restriction, (for example, sales \n\nto duty-free shops, goods delivered as ships' stores or supplies for ships and aircraft, \nand joint undertakings between two or more CUSMA countries). Where a drawback is \npaid or customs duties are deferred on goods deemed exported because they were \ndelivered to a Customs Bonded Warehouse and such goods are later exported to a \nCUSMA country, the amount of drawback paid or customs duties deferred may be \nsubject to a CUSMA restriction. \n17. For goods subject to the CUSMA limitations, exporters must obtain satisfactory \nevidence and pay any customs duty owing within 60 days of the date of export to the \nCUSMA country. The amount owing must be established using the \"lesser of the two \nduties.\" SIMA duties must be repaid in full. \nSatisfactory evidence \n18. Companies filing drawback claims or authorized under the Duties Relief Program \nand wishing to take advantage of the \"lesser of the two duties\" for a CUSMA affected \ngood must obtain satisfactory evidence of the customs duties paid on the exported good \nentering another CUSMA country. \n19. This information is necessary to determine how much customs duty may be claimed \nvia drawback, or may be deferred under the Duties Relief Program. \n20. This information may be in the form of a copy of a foreign customs accounting \ndocument, a foreign customs accounting adjustment document, an affidavit, or other \ndocumentation as approved by the Trade Compliance Division. \n21. Satisfactory evidence information must contain all the following five data elements: \n(a) foreign import entry number \n(b) date of importation \n(c) tariff classification number \n(d) rate of duty, and \n(e) amount of duties paid \n22. The five data elements may also be supplied in affidavit form. The affidavit may be \ncompleted by a drawback claimant or duties relief participant based on information \nsupplied by the importer/customer in the CUSMA country where the goods were \nexported. \n23. The affidavit is a statement or summary document that contains, at minimum, the \nfive data elements for each export. The affidavit must be completed in a logical, concise \nfashion. There is no requirement for notarization. In the case of exports to the United \nStates from Canada, the five data elements are subject to verification and monitoring by \nboth countries. \n\nReporting requirements for satisfactory evidence \n24. Companies filing drawback claims or authorized under the Duties Relief Program \nmust provide the CBSA with satisfactory evidence information where drawback or \ndeferral of duties is based on the \"lesser of the two duties\". Companies may submit this \ninformation in the form of a summary report rather than filing actual copies of foreign \nentry documents. This information may be submitted for review and consideration via \nthe CCP. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "25. Companies filing drawback claims for goods affected by the CUSMA restriction \nshould submit satisfactory evidence in the form of summary information with the claim. \n26. Where exports are affected by the CUSMA restriction on drawback and duties relief, \nand a company is taking advantage of the \"lesser of the two duties\", they must pay any \ncustoms duties owed within 60 days after export. \n27. Companies authorized under the Duties Relief Program must submit satisfactory \nevidence information to the CBSA. A summary of the five satisfactory evidence data \nelements must be submitted, at minimum, quarterly. \n28. In order to complete the \"lesser of the two duties\" on goods affected by Article 2.5(1) \nof the CUSMA, companies must obtain satisfactory evidence of the customs duties paid \nwhen the exported goods enter another CUSMA country. Since no customs duties are \npaid when goods enter under the Duties Relief Program, satisfactory evidence cannot \nbe obtained at that time. \n29. If companies are authorized under the Duties Relief Program and are unable to \nobtain satisfactory evidence within 60 days of the date of export that company must pay \nany duties deferred. \n30. A drawback claim may be made for qualified goods that have entered a foreign \nCUSMA country under a duty deferral program and are subsequently imported into the \nterritory of a country. Claims must be filed within four years of the release date of the \ngoods entering the commerce of Canada. \n31. Satisfactory evidence and \"lesser of the two duties\" requirements apply to any \ngoods affected by Article 2.5 of CUSMA. \n32. Goods entering a foreign CUSMA duty deferral program and subsequently re-\nexported to a non-CUSMA country are not subject to the CUSMA restriction on duty \ndrawback and duties relief. Documentation must be provided that both establishes the \ndisposition of the goods from the time of export from Canada and establishes their \nexport to the non-CUSMA country. \nForm K32A: Certificate of Importation, Sale, or Transfer \n33. The CUSMA restrictions do not apply to CUSMA originating goods. To assist with \nthe identification of CUSMA originating goods, companies may wish to identify or \"break \n\nout\" duty related to CUSMA originating goods when completing the Form K32A: \nCertificate of Importation, Sale or Transfer. Purchasers may request that vendors \nidentify originating goods separately on a certificate to allow them to take full advantage \nof potential drawback. All waivers may be submitted via the CCP. \nForm K32B: Drawback Certificate of Sale for Exportation \n34. Exports to other CUSMA parties that are listed on Form K32B: Drawback \nCertification of Sale for Exportation and are subject to the CUSMA restrictions must be \nsupported by satisfactory evidence information as described in the section, \"Satisfactory \nEvidence.\" All waivers may be submitted via the CCP. \nAdministrative Monetary Penalties ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "35. The Customs Act provides for penalties to be applied under the Administrative \nMonetary Penalty System (AMPS) when duties owing are not paid within legislated time \nlimits or in cases of non-compliance. \n\nAppendix A: CUSMA drawback and duties relief \ncalculations \nNotes for CUSMA \"lesser of the two duties\" calculations: \n Compare actual duty dollars rather than duty rates \n Convert duty amounts to Canadian dollars for comparison and calculation \npurposes \n Use the rate of exchange corresponding to the foreign entry date. Companies \nmay use an average rate of exchange with the approval of the Trade Compliance \nDivision \n Duty dollars for any of the CUSMA exceptions (e.g. originating goods) should be \nexcluded or backed out of any calculations for the \"lesser of two duties\" \n\nExample 1 \nThis example illustrates a simple calculation for a single imported material. In this \nexample Canadian and United States dollars are at par. \nDrawback \nDuty paid on non-originating material imported into Canada: CAN$9.00 \nDuty paid on manufactured product imported into the United States: CAN$6.00 \nDuty eligible by way of drawback: CAN$6.00 \nDuties relief \nDuties deferred on non-originating material imported into Canada: CAN$9.00 \nDuties paid on manufactured product imported into the United States: CAN$6.00 \nCanadian duties that may be deferred: CAN$6.00 \nCanadian duties repayable to the Receiver General within 60 days of export: CAN$3.00 \nExample 2 \nThis example illustrates the \"lesser of two duties\" for an exported good that contains \nimported materials subject to the CUSMA restriction as well as imported material that is \nan exception. \nBackground \nDuties paid on materials imported into Canada: \nMaterial A (CUSMA originating): CAD $3.00 \nMaterial B (Non-originating): CAD $6.00 \nTotal: CAD $9.00 \nDuties paid on manufactured product imported into the United States: US$6.77 \n\nRate of exchange at time of import into the United States: 1.33 \nUnited States duties (Canadian equivalent): CAD $9.00 \nDrawback \nFull drawback allowed on Material A (CUSMA originating): CAD $3.00 \nMaterial B (Non-originating) (CAD $6.00) is compared to the Canadian equivalent \nUnited States duties paid (CAD $9.00) \nThe lesser of the two amounts is: CAD $6.00 \nDrawback of duties allowed is $3.00 (CUSMA originating) plus $6.00 (\"lesser of the two \nduties\") for a total of: CAD $9.00 \nDuties relief \nA similar process is followed. The difference in this case is that duties were deferred at \ntime of entry and no drawback claim would be filed. The calculations must be carried \nout to determine if any duties are payable. \nFull deferral is allowed on Material A (CUSMA originating) \n(The $3.00 is completely deferred as the materials are originating goods and therefore \nnot subject to the CUSMA restriction.): CAD $3.00 \nMaterial B (Non-originating) (CAD $6.00) is compared to the Canadian equivalent \nUnited States duty-paid (CAD $9.00). \nThe lesser of the two amounts is: CAD $6.00 ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Amount eligible for deferral: CAD $9.00 \nSpecial notes \n\nWhere goods entered under the duty deferral program are affected by the \"lesser of two \nduties,\" a participant is allowed 60 days from the date of export of the goods to obtain \nsatisfactory evidence and pay the duties even though any duties deferred are payable \nimmediately upon export. \n\nAppendix B: Interest and penalty under the CUSMA \nDuties relief: Interest \nWhere customs or SIMA duties are deferred on non-originating goods under a duty \ndeferral program and the goods are subsequently exported to another CUSMA country, \nthe export must be reported to the CBSA within 60 days after the date of exportation \nand any duties owed must be paid. \nAlthough the duties are owing from the date of export, companies have 60 days after \nthe date of export to obtain satisfactory evidence and pay any duties owing. \nOutstanding duty amounts are subject to interest. The method of applying interest \ndepends on whether the outstanding amount is customs duties or SIMA duties. \nShould the outstanding amount be customs duties and the amount is not paid within 60 \ndays after the exportation date, interest will be assessed at the specified rate. Interest \nwill begin on the 61st day after the exportation date and will end on the day the \noutstanding amount has been paid in full. \nWhere the outstanding amount is SIMA duties and the amount is not paid within 60 \ndays after the exportation date, interest will be assessed at the prescribed rate. Interest \nwill begin on the day after the export date and will end on the day the amount has been \npaid in full. \nDrawback: Interest \nWhere a drawback has been paid and where it is subsequently established that there \nwas no entitlement to drawback, specified interest on the amount of overpayment will be \nassessed. Interest will be charged on the amount of overpayment from the day after the \ndrawback was granted and ending the day the amount was paid in full. \nOverpayments of SIMA duties on a drawback claim will be treated in the same way \nexcept that the prescribed interest rate will apply. \nPenalties: Drawback and duties relief \nFailure to comply with the conditions of both programs will result in penalties under the \nCustoms Act and detailed under The Administrative Monetary Penalty System (AMPS). \nNote: SIMA duties are not subject to penalties under the AMPS. \n\nAppendix C: Same condition process examples \nThe following are examples that illustrate whether a good that has been subject to a \nminor process may be considered to be in the \"same condition.\" These examples are \nprovided for purposes of illustration only. \nDilution \n(a) Adding water to juice concentrate creating an intermediate juice concentrate but not \na juice would be considered to be same condition. \n(b) Adding water to a juice concentrate creating a juice would be considered to be both \nmaterial alteration and a process. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-3-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-3",
+    "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(c) Adding linseed oil to paint in liquid form for ease in mixing is considered to be same \ncondition. \n(d) Adding linseed oil to a paint paste to create a liquid paint would be considered to be \nboth material alteration and a process. \nCleaning \nThe removal of an oil preservative used for shipping purposes is not considered to \nmaterially alter a good. The good is considered to be in the same condition. \nApplication of preservative, including lubricants, protective \nencapsulation, or preservation paint \n(a) Painting a metal object with primer paint which needs a subsequent application of \nfinish coat of paint is considered to be same condition. \n(b) Coating steel coils with oil to prevent rust during transport is considered to be same \ncondition. \nTrimming, filing, slitting, or cutting \n(a) Slitting a sheet of metal into two sheets, (neither of which is dedicated to a specific \npurpose) is considered to be same condition. \n(b) Cutting a coil of wire into 1 meter lengths from a 1000 meter spool for packaging into \nretail boxes is considered to be same condition. \nPutting up in measured doses, or packing, repacking, \npackaging or repackaging \n\n(a) Packaging imported sugar in individual serving size packets is considered to be \nsame condition. \n(b) Packing the sugar packets in lots of 100 is considered to be same condition. \n\nReferences \nPlease consult the following resources. \nApplicable legislation \n Customs Act \n Customs Tariff \n Special Import Measures Act \n\nSuperseded Memorandum D \nD7-4-3 dated May 27, 2015 \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form \nRelated links \n CARM: Assess and pay duties and taxes on imported commercial goods \n CARM Client Portal \n Canada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \n The Administrative Monetary Penalty System",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D7-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-4",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: This memorandum outlines and explains the procedures to be followed by an individual or company when applying for a Customs Bonded Warehouse (CBW) licence, and the conditions under which such warehouse must be operated.\nKeywords: CUSMA , CARM, Duty Drawback Program, Duties Relief Program, Customs Bonded Warehouses, imports, exports, trade chain partners, customs duties\nOn this page Updates made to this D-memo Guidelines and general information Allowable activities Display goods Permits Application Security Licence Amendment/cancellation of licences Documentation Time limit for storage Restrictions on goods Records Sanctions Unlawful removal Deemed exportation Canada-United States-Mexico Agreement (CUSMA) Transfer Shortages in shipments Damaged, destroyed, or deteriorated goods Disposal of Goods References Contact us",
+    "history": "",
+    "last_amended": "2025-10-07",
+    "current_to": "2025-10-07",
+    "citation": "Memorandum D7-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-4",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines and general information Allowable activities Display goods Permits Application Security Licence Amendment/cancellation of licences Documentation Time limit for storage Restrictions on goods Records Sanctions Unlawful removal Deemed exportation Canada-United States-Mexico Agreement (CUSMA) Transfer Shortages in shipments Damaged, destroyed, or deteriorated goods Disposal of Goods\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-10-07",
+    "current_to": "2025-10-07",
+    "citation": "Memorandum D7-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-4",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to highlight changes that have been implemented through the new CBSA Assessment Revenue Management (CARM) system.",
+    "history": "",
+    "last_amended": "2025-10-07",
+    "current_to": "2025-10-07",
+    "citation": "Memorandum D7-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-4",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Customs Bonded Warehouses (CBWs) are facilities licensed and regulated by the Canada Border Services Agency (CBSA), and operated by the private sector. Goods in a CBW are considered to be imported into Canada but have not been released from the CBSA . Imported and domestic goods destined for export may be placed in a CBW provided that the goods are readily identifiable.\n2. These facilities provide, with a few exceptions, for the complete deferral of customs duties, anti-dumping and countervailing duties, excise duties and taxes including the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) on imported goods. This deferral continues up to the point the goods are released for Canadian domestic consumption or are exported.\n3. CBWs may consist of:\n- private warehouses operated by individuals or companies for the storage of their own in bond goods\n- public warehouses operated by entrepreneurs for the storage of goods imported by various importers\n4. This program will be of benefit to persons who:\n- import goods into Canada and wish to defer, with some exceptions for up to four years, the payment of duties and taxes until the goods are released for Canadian consumption\n- consolidate imported and domestic goods for export\n- perform the operations listed in paragraph 5 and 6\n- import goods temporarily for display at conventions, exhibitions or trade shows\nAllowable activities\n5. The Customs Bonded Warehouses Regulations allow certain activities to be performed in a CBW that do not change the condition of the goods. The goods in a CBW shall not be further manufactured. Goods may be manipulated, altered, or combined with other goods only for the purpose or in the course of:\n- disassembling or reassembling goods that have been assembled or disassembled for packing, handling, or transportation\n- displaying\n- inspecting\n- marking, labeling, tagging, or ticketing\n- packing, unpacking, packaging or repackaging\n- removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods\n- storing\n- testing\n6. In addition, the following activities that do not materially alter the characteristics of the goods may be carried on in a CBW. These specific activities are:\n- cleaning\n- complying with any applicable law of Canada or of a province\n- diluting\n- normal maintenance and servicing\n- preserving\n- separating defective goods from prime quality goods\n- sorting or grading\n- trimming, filing, slitting, cutting\nDisplay goods\n7. The CBW program may provide for a temporary CBW licence for imported goods to be displayed at conventions and exhibitions as well as for marking purposes. These goods must have been properly declared and documented to enter the CBW designated area. Such goods include products on display as well as those that form part of the display such as stands, tables, backdrops, decorations, display booths, tents, and other housings or coverings. Prohibited or restricted goods are not allowed.\n8. Item number 3 of the Customs Bonded Warehouses Regulations schedule contains provisions for marking purposes or display of goods at conventions, exhibitions, or trade shows of up to 90 days. The goods must then be either exported from or entered (accounted for under section 32 of the Customs Act ) in Canada. Information on temporary imports may be found in Memorandum D8-1-2, International Events and Convention Services Program (IECSP) .\n9. This provision is available for the one-time convention operator, an event planner or organizer, a convention facility hotel operator or owner, and for an importer who has imported goods that are not marked in accordance with the Marking of Imported Goods Regulations .\nPermits\n10. All goods being entered into a CBW are considered to be imported into Canada and are required to meet all other government department requirements/ conditions (such as permits, authorizations, waivers, rulings, etc.).\n11. All permits, certificates, authorizations, or waivers must be presented when entering the goods into the CBW . It is the responsibility of the warehouse operator to inform the CBSA immediately of the revocation of such authorizations.\n12. Restricted and controlled goods without permits and/or authorizations may not be entered into a CBW unless the responsible authority has issued a waiver.\n13. Agriculture products and other goods subject to Tariff Rate Quotas (TRQ) entered into a CBW must have a valid import permit issued by Global Affairs Canada (GAC) in order to be accounted for at the \"within access commitment\" rate of duty. If agriculture products and other goods subject to TRQ 's do not have a valid import permit issued by GAC then General Import Permit number 100 must be quoted in the “Special Authority Permit” field of the Commercial Accounting Declaration (CAD, formally known as the Canada Customs Coding Form, B3-3) using the \"over access commitment\" rate of duty. Should a valid import permit be subsequently issued for goods that were accounted for at the \"over access commitment\" rate of duty, then a CAD adjustment (formally a Canada Customs - Adjustment Request, B2) must be made to reclassify the goods at the \"within access commitment\" rate of duty.\nApplication\n14. Any person who wishes to operate a CBW must present a fully completed Form E401, Application for a Licence to Operate a Customs Bonded Warehouse , via the CARM Client Portal (CCP).\n15. A detailed site plan of the location of the proposed CBW must accompany the application. Flexibility has been provided in the identification of the bonded area to provide for the storage of domestic and in-bond goods. The goods must be readily identifiable through your record-keeping system and be situated in the area designated on your site plan.\n16. CBW applications for the storage of alcoholic beverages must obtain approval from the provincial liquor authority of the province where the CBW will be situated, and a copy of that approval must accompany the application.\nSecurity\n17. Security to be posted with the CBSA for purposes of subsection 91(4) of the Customs Tariff shall be deposited with the Receiver General for Canada.\n18. The amount of security will be 60% of the maximum amount of duties and taxes that would otherwise be payable at any time in the year following the issuance of the licence for the CBW . Security will be reviewed not less than annually and may be decreased or increased according to the largest amount of duties and taxes that would otherwise be payable at any time during the past fiscal year.\n19. One bond may be filed for all CBWs operated by an individual or company within the same CBSA office area, provided the amount of the bond is the total of those amounts required under section 4 of the Customs Bonded Warehouses Regulations for each warehouse. The address of each warehouse and the proportion of the total bond value allocated to that CBW shall be indicated on an attached bond rider. The original bonds will be retained on file at the local CBSA office. Any updates and/or changes should be referred to the CBSA regional office where the CBW is located, or submitted directly through the CCP . All securities are to be handled in accordance with Memorandum D1-7-1: Posting Security for Transacting Bonded Operations .\nLicence\n20. When the applicant has met the requirements of the program, a CBW licence with a unique licence number will be issued. The licence number will consist of the CBSA office code, the letter \"W\" and a three digit number assigned by the CBSA office. When the CBW licence includes authority to store in bond domestic alcohol or tobacco (field 20, Form E401 ), an \"E\" suffix will be added to the licence number. A unique 4-digit sub-locator code will also be provided. The sub-locator code is required when completing an in- or ex- warehouse type Commercial Accounting Document (CAD) in CARM.\nAmendment/cancellation of licences\n21. The Minister may, subject to Customs Bonded Warehouses Regulations , amend, suspend, renew, cancel, or reinstate a CBW licence.\n22. For licence cancellation purposes, the nearest CBSA office must be advised in writing at least 60 days prior to the effective date of cancellation. Alternatively, cancellation notices must be sent in the CCP at least 60 days prior to the effective date of cancellation. The CBSA will then acknowledge receipt of the cancellation notice. Transfer of ownership of the goods stored in a CBW must be reported to the CBSA by submitting a CAD type 30 and a type 13 in CARM . A change of ownership of the CBW facilities or a change of activities or type of goods must be reported immediately to the CBSA in writing.\n23. When a licence is to be suspended by the Minister, the licensee will be advised of the immediate suspension and the reasons for the suspension in writing by registered mail. The licensee has 90 days after the date of suspension to make representation as to why the licence should not be suspended.\n24. When corrective action by the operator is required, the suspension may be withdrawn when the CBSA is satisfied that the cause of the suspension no longer exists.\n25. When a licence is to be cancelled by the Minister, the licensee will be advised in writing by registered mail of the effective date and the reasons for the cancellation. The licensee has 90 days after the date of cancellation to make representation as to why the licence should not be cancelled.\n26. When the Minister is satisfied that the cause for cancellation no longer exists, the notice of cancellation may be withdrawn.\n27. Licensees will be advised in writing by registered mail when a suspended licence has been reinstated.\nDocumentation\n28. For required information on CBSA documentation for CBWs refer to Appendix C of Memorandum D17-1-10: Coding of Customs Accounting Documents . The following is a list of the entry types that may be used to enter, transfer or remove goods from a CBW on a CARM CAD :\n- CAD type 10-1, in-warehouse, goods entering CBW\n- CAD type 10-2, in-warehouse, goods entering CBW – inventory shortage\n- CAD type 13-1, re-warehouse, transfer of goods – change of ownership\n- CAD type 13-2, re-warehouse, transfer of goods – change of location\n- CAD type 20-1, ex-warehouse, removal for domestic consumption\n- CAD type 21-1, ex-warehouse, removal for export\n- CAD type 21-2, ex-warehouse, removal for Duty Free Shop\n- CAD type 21-3, ex-warehouse, removal for the Duties Relief Program\n- CAD type 21-4, ex-warehouse, removal for diplomats\n- CAD type 21-5, ex-warehouse, removal for Ships' Stores\n- CAD type 21-6, ex-warehouse, removal for destruction\n- CAD type 30-1, transfer of goods – change of ownership\n- CAD type 30-2, transfer of goods – change of location\nTime limit for storage\n29. Generally, goods may be stored in the CBW for a period of up to four years from the date they were entered into the warehouse. However, these time limits vary depending on the type of merchandise, for example, goods such as beer and wine have a five-year time limit. The time limits are specified in section 19 of the Customs Bonded Warehouses Regulations .\n30. Where extenuating circumstances preclude the removal of unclaimed goods within the specified time limits outlined in the Customs Bonded Warehouses Regulations , the CBSA may grant an extension under authority of subsection 37(3) of the Customs Act , provided a written request is received from the importer, owner or their agent prior to the expiration of the specified time limit.\nRestrictions on goods\n31. No licensee shall receive intoxicating liquor in, or transfer from a CBW unless the licensee has obtained written approval to receive or transfer the intoxicating liquor from the board, commission, or agency authorized by the laws of that province to sell or authorize the sale of intoxicating liquor in that province. Intoxicating liquor is defined in the Excise Act, 2001 .\n32. Provincial liquor authorities operating warehouses may:\n- establish warehouses at various locations within a province and designate one such location as the control point for all CBW transactions within that province\n- use the average value concept on all importation's of bottled stock provided that such stock has been previously imported or the brand number has been previously registered with the CBSA\n33. Tobacco products can only be received or removed from a CBW for the following reasons:\n- when they are for sale to a foreign diplomat in Canada, export from Canada, sale to a duty free shop, or use as ships' stores\n- when they are manufactured tobacco, other than cigarettes, tobacco sticks or snuff, and the licensee is a licensed tobacco or cigar manufacturer under the Excise Act, 2001\n34. Domestic tobacco products may only be placed into, or removed from a CBW on condition that they are to be removed for use as ships' stores. Subsection 92(3) of the Customs Tariff states that the excise tax imposed under Part 3 of the Excise Act, 2001 is not relieved by placing manufactured tobacco that is manufactured or produced in Canada in a CBW .\nRecords\n35. Record keeping systems must be able to track the movement of all goods under the CBSA's control in the CBW including:\n- the movement into the warehouse\n- the movement while in warehouse\n- transfers to and from other licensed CBWs\n- records of allowable activities including manipulation, unpacking, packing, alteration, or combination with other goods in the CBW\n- all ex- CBW movements (the movement leaving the warehouse)\n36. A CBW operator must acknowledge receipt of goods into the warehouse providing the importer/broker with a signed copy of the accounting document, which will confirm the operator's liability for duties owing on the goods until their eventual release.\n37. Only similar goods of equal unit or package value may be shown on any one line of a CAD for entry into a CBW . Whenever applicable, model and serial numbers must be included with the description of goods.\n38. Ex- CBW accounting documents for goods exempt of duties for sale to accredited diplomats must be accompanied by a written application, signed by a person designated on the list of Foreign Representatives in Canada .\n39. Warehoused goods may be temporarily removed from warehouse for exhibition provided that the conditions set forth in Memorandum D8-1-1: Administration of Commercial Temporary Importation (Tariff Item No. 9993.00.00) Regulations , are met. Documentation requirements are outlined in Memorandum D17-1-1: Documentation Requirements for Commercial Shipments .\n40. Coding instructions for the completion of all CBW types of CARM Commercial Accounting Documents are contained in Appendix C of Memorandum D17-1-10: Coding of Customs Accounting Documents .\nSanctions\n41. Failure to comply with the Customs Bonded Warehouses Regulations , the legislative provisions of the Customs Act and policies may result in the application of a monetary penalty and in the case of continued non-compliance, possible suspension and/or cancellation of your licence. Legislation on penalties and interest may be found under section 109.1 of the Customs Act . The legislative authority to cancel or suspend a CBW license is contained in sections 7 and 8 of the Customs Bonded Warehouses Regulations .\n42. Failure to maintain the records required to participate in this program by the Imported Goods Records Regulations may also result in sanctions being applied.\n43. Failure to report non-compliance (goods that no longer qualify for the program) within the legislated time limits will also result in application of penalties and interest.\n44. Failure to provide books and records when requested in accordance with section 43 of the Customs Act is an offense under section 160 of the Customs Act and may result in a summary conviction and/or imprisonment.\n45. The CBSA will conduct periodic verifications to monitor compliance.\nUnlawful removal\n46. Goods unlawfully removed from a CBW may be seized as forfeit pursuant to section 110 of the Customs Act . If the goods are not found, a sum equal to the ascertained duty paid value may be forfeited pursuant to section 124 of the Customs Act .\nDeemed exportation\n47. Subsection 89(3) of the Customs Tariff contains a list of when goods are deemed to be exported. This means that goods placed in a CBW as ships' stores, for supply to a duty free-shop or for export are considered a deemed exportation.\n48. Imported goods that have been duty paid, goods imported under the Duties Relief Program, and domestic goods (produced from imported materials) are considered to be exported when they enter a CBW . Upon entry into the CBW , these goods are eligible for a drawback of duties. For goods delivered to a CBW or duty-free shop for exportation, documentation must include a copy of the CAD or Form B116, Canada Customs Duty Free Shop Accounting Document .\nCanada-United States-Mexico Agreement (CUSMA)\n49. Sections 95 to 98 of the Customs Tariff explain how CUSMA affects goods imported from non- CUSMA countries and used in the production of another product that is subsequently exported to a CUSMA country.\n50. Goods leaving the CBW for export or duty paid goods entered into a CBW as \"deemed export\" and seeking a drawback may be affected by Article 2.5 of the CUSMA . If an affected end product is placed in a CBW and exported to a CUSMA country, relief of duties must be paid within 60 days of export Additional information pertaining to the CUSMA restrictions may be found in Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs .\n51. CUSMA does not affect relief or deferral of customs duties on products exported to non- CUSMA countries. The lesser of formula does not apply to products exported to non- CUSMA countries. Additional information may be found in Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs .\nTransfer\n52. A transfer means the change of ownership or the movement of goods between CBWs , or between a CBW and a duty-free shop, or both. The importer or owner of the goods shall submit a CAD in the CARM system under subsection 21 of the Customs Act .\n53. The types of transfers and documentation procedures are outlined in Appendix C (examples 15 to 18) of Memorandum D17-1-10: Coding of Customs Accounting Documents . Procedures for the removal of excisable goods from an excise bonding warehouse to a CBW are outlined in Memorandum D4-2-1: Ships' Stores . Information regarding the transfer of goods between programs (Duty Relief Program, Drawbacks Program and CBW Program) is outlined in Memorandum D7-4-1: Duties Relief Program .\nShortages in shipments\n54. Where shipments involving shortages are accounted for and delivered to the CBW , a \"Nil\" CAD ex-warehouse accounting entry must be presented for the quantity short-shipped, provided that evidence has been produced to verify the shortage. A CAD will account for the total quantity of goods with a notation indicating the quantity and value of goods were short. Procedures for shortages in split shipments (part for consumption, part for warehouse) and for goods to arrive are outlined in Memorandum D17-1-1: Documentation Requirements for Commercial Shipments .\n55. Where evidence of a short-shipment is not presented within 60 days of the date of warehousing, a CAD ex-warehouse accounting entry must be presented to the CBSA to account for duties on the quantity of goods that were short-shipped. Where any quantity of warehoused goods will be ex-warehoused prior to the end of the 60 days, the CAD ex-warehouse must also account for any shortage that has not been properly verified. Further information regarding shortages may found in Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nDamaged, destroyed, or deteriorated goods\n56. The importer is entitled to a reduction of the duty and tax payable when goods suffer damage, deterioration, or destruction in a CBW . A CAD , type 21-6, supported by an approved Form K11, Certificate of Damaged Goods must be submitted to the CBSA to account for the reduction in the quantity and value of the goods and to adjust inventory records. Details may be found in Memorandum D6-2-5: Abatement of Customs Duties , and Memorandum D6-2-3: Refund of Duties . Documentation details may be found in Memorandum D17-1-10: Coding of Customs Accounting Documents .\nDisposal of goods\n57. If goods remain in the CBW at the end of the specified time limit, without authorization for an extension of the allowable time limits, the CBSA will remove the goods and arrange for disposal. Goods may be either transferred to the local Queen's warehouse or sent to a Queen's warehouse at a central point.",
+    "history": "",
+    "last_amended": "2025-10-07",
+    "current_to": "2025-10-07",
+    "citation": "Memorandum D7-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D7-4-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D7-4-4",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\n- Customs Tariff\n- Excise Act, 2001\n- Customs Act\n- Imported Goods Records Regulations\n- Customs Bonded Warehouses Regulations\n- Canada-United States-Mexico Agreement (CUSMA)\nRelated D memoranda\n- Memorandum D4-2-1: Ships’ Stores\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-5: Abatement of Customs Duties\n- Memorandum D7-4-1: Duties Relief Program\n- Memorandum D7-4-2: Duty Drawback Program\n- Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs\n- Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations\n- Memorandum D17-1-1: Documentation Requirements for Commercial Shipments\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD7-4-4 dated July 13, 2001\nIssuing office\nTrade and Anti-dumping Programs Directorate Trade Incentives Unit\nOther references\n- Form B116 – Canada Border Services Agency Duty Free Shop Accounting Document\n- Form K11 – Certificate of Damaged Goods",
+    "history": "",
+    "last_amended": "2025-10-07",
+    "current_to": "2025-10-07",
+    "citation": "Memorandum D7-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D8-1-1: Administration of \nTemporary Importation (Tariff Item No. \n9993.00.00) Regulations \nOttawa, October 21, 2024 \nThis memorandum outlines the conditions under which goods may qualify for duty-free entry \nunder tariff item No. 9993.00.00 of the Schedule to the Customs Tariff . It also identifies those \ncircumstances where temporarily imported goods are entitled to full or partial relief of the goods \nand services tax/harmonized sales tax (GST/HST). \nPlain language summary \nTarget audience: Importers of commercial goods \nKey content: How to complete Form BSF865 for the temporary importation of commercial \ngoods under Tariff Item No. 9993.00.00. \nKeywords: CARM, BSF865, accounting, commercial goods, TCP, payment, program, CAD, \nEDI \nOn this page \n• Updates made to this D-memo \n• Guidelines and general information \n• Conditions \no Prohibited/restricted/controlled \no Other government department requirements \no Goods for sale or spare parts for repair services \no Leased goods \no Further manufacturing or processing \no Use and quantity \no Consumable goods \no Time limits \no Security \no Vessels \n• Goods and services Tax/Harmonized Sales Tax (GST/HST) \n• Required documentation \no Certificate of Origin \no CBSA documentation \n• Exceptions \n• Security requirements \no Cash or certified cheques \n\no Bonds \no Exception - Goods that were classified under former heading 98.19 (display goods) \no Low risk \no Goods for emergency use \no Cold Weather Testing Program \no Horses \n• Time periods/extensions \no Period of importation - duty-free \no Period of importation - GST/HST relief \n• Goods remaining in Canada \n• Export procedures \n• Corrections and re-determinations \n• Failure to comply \n• Interest and penalties \n• Appendix A: Additional requirements for non-resident and resident vessels in Canada for storage \nor repair \n• Appendix B: Goods and Services Tax (GST/HST) Relief \n• Appendix C: Temporary importation of goods in response to an emergency \n• Appendix D: Information required regarding applications made by letter for the cold weather \ntesting program \n• References \n• Contact Us \nUpdates made to this D-memo \n• The revisions made in this memorandum do not affect or change any of the existing \npolicies, but reflect the replacement of Form E29B, Temporary Admission Permit with \nForm BSF865, Temporary Admission Permit, to be used when temporarily importing \ncommercial goods. \nGuidelines and general information \n1. All goods entering Canada, even those imported temporarily, are subject to duties and taxes \n(including the goods and services tax/harmonized sales tax (GST/HST)) on their full value, \nunless there is specific legislation in place that will entirely or partially relieve the importer of this \nobligation. As of January 1, 1998, with the introduction of the simplified Customs Tariff, the \ncustoms duty portion of various regulations, remission orders and tariff items was incorporated ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "into tariff item No. 9993.00.00 and the Temporary Importation (Tariff item No. 9993.00.00) \nRegulations were issued. \n2. The amendments to the Customs Tariff resulted in the deletion of some tariff headings and \nsubheadings that had provided full or partial relief from the GST/HST (taxes paid or payable \nunder Division III of Part IX of the Excise Tax Act). The Department of Finance has indicated \nthat, in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under \nsection 1 of Schedule VII to the Excise Tax Act for goods classified under headings 98.12 and \n98.19, and subheadings 9823.60, 9823.70 and 9823.80, will continue for those goods as if \nthose headings and subheadings still existed. These provisions are: \n\n(a) Former heading 98.12 – Publications of the United Nations or the North Atlantic Treaty \nOrganization or any of their specialized agencies; books received from free lending \nlibraries abroad, subject to return under Customs supervision within sixty days. \n(b) Former heading 98.19 – Goods imported for a period not exceeding six months for the \npurpose of display at a convention or a public exhibition at which the goods of various \nmanufacturers or producers are displayed. \n(c) Former heading 98.23 – Specified goods imported on a temporary basis from Mexico, \nUnited States or Chile: \n9823.10 – Professional equipment necessary for carrying out the business activity, trade \nor profession of a business person who qualifies for temporary entry pursuant to Chapter \n16 of the Canada-Unites States-Mexico Agreement or Chapter K of the Canada-Chile \nFree Trade Agreement \n9823.20 – Equipment for the press \n9823.30 – Equipment for sound or television broadcasting \n9823.40 – Cinematographic equipment \n9823.50 – Goods for sports purposes \n9823.60 – Goods intended for display or demonstration \n9823.70 – Commercial samples \n9823.80 – Advertising films \n9823.90 – Conveyances or containers based in the United States, Mexico or Chile \nengaged in the international traffic of goods. \n3. In addition, the pieces of legislation listed below, while amended to remove any references to \ncustoms duty relief, continue to provide tax relief, including relief of the GST/HST: \n(a) Temporary Importation (Excise Levies and Additional Duties) Regulations, \n(b) Commercial Samples Remission Order, \n(c) Foreign Organizations Remission Order, 1983 (in part), \n(d) Goods for Emergency Use Remission Order, \n(e) Goods Imported for Certification Remission Order, \n(f) Merchandise for Photographic Layouts Remission Order, \n(g) Scientific or Exploratory Expeditions Remission Order, and \n(h) Side Shows and Concessions Remission Order. \n4. Questions regarding the GST/HST treatment of temporarily imported goods should be \nsubmitted to the address provided in the reference section of this memorandum. \n5. For the purposes of this memorandum, references to “importer” are meant to include, where ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "appropriate, an agent representing the importer. The term “agent” is to be administered \naccording to the guidelines laid out in Memorandum D1-6-1, Authority to Act as an Agent. \n\nConditions \n6. Generally, all goods being imported temporarily, as long as they are not being imported for \nsale, for lease, or for further manufacturing or processing, will qualify for customs duty-free \nentry under tariff item No. 9993.00.00. \n7. To be classified under tariff item No. 9993.00.00, the temporarily imported goods must first \nbe classified under the appropriate tariff item in Chapters 1 to 97 of the Schedule to the \nCustoms Tariff. Legal Note 3 to Chapter 99 reads as follows: \nGoods may be classified under a tariff item in this Chapter and be entitled to the Most-\nFavoured-Nation Tariff or a preferential tariff rate of customs duty under this Chapter that \napplies to those goods according to the tariff treatment applicable to their country of origin \nonly after classification under a tariff item in Chapters 1 to 97 has been determined and the \nconditions of any Chapter 99 provision and any applicable regulations or orders in relation \nthereto have been met. \n8. If the goods are customs duty-free when classified in Chapters 1 to 97 and they are not \nentitled to relief of the GST/HST, the importer should classify the goods under their applicable \ntariff item in Chapters 1 to 97, rather than tariff item No. 9993.00.00, (i.e., permanently import \nthe goods) as there would be no benefit to using tariff item No. 9993.00.00. Rather, the importer \nwould be restricted by the conditions of the tariff item. \nProhibited/Restricted/Controlled \n9. Even though the goods will only be imported temporarily, the inspecting Canada Border \nServices Agency (CBSA) Officer must take into consideration whether the goods are prohibited, \nrestricted, or controlled. \nOther Government Department Requirements \n10. Some goods, even though they are only being imported temporarily, are subject to other \ngovernment department (OGD) requirements and cannot be released by the CBSA until all the \nnecessary inspections are completed, and any required documents or certificates are produced. \nFor example, veterinary certificates for horses, import permits for certain classes of goods, and \nSchedule VII Declaration of Importation of a Vehicle For Exhibition, Demonstration, Evaluation, \nTesting or Special Purposes declarations for vehicles imported for exhibition, demonstration, \nevaluation or testing. \n11. For information on other federal government requirements, see the Memoranda D19 series. \nGoods for Sale or Spare Parts for Repair Services \n12. Goods imported for sale or as spare parts for repair services are not eligible under tariff item \nNo. 9993.00.00, even when there is a reasonable expectation that some of the goods will not \nbe sold and the unsold units will be exported or the parts will not be used and the unused parts ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "will be exported. Examples of goods imported for sale are posters, T-shirts and CDs imported \nby a touring company for sale during their performances, or goods imported for sale at trade \n\nshows or conventions. An example of spare parts for repair services is computer parts imported \nby a service technician who is unsure of the cause of the problem. \n13. An exception is made for spare parts imported for the purpose of racing. These parts qualify \nfor full relief of the GST/HST under the provisions of Item 38 of the Schedule to the Temporary \nImportation (Excise Levies and Additional Duties) Regulations when they are imported by a \nnon-resident. \n14. At the time of importation, the importer has two options: \n(a) the goods may be fully accounted for at the time of release on a Commercial Accounting \nDeclaration (CAD); or \n(b) the bonded warehouse procedure may be used for the facility where the goods will be \nsold or repaired. \n15. The importer cannot document the goods on a BSF865, Temporary Admission Permit, or an \nA.T.A Carnet or a C.P.D. Canada/Chinese Taipei Carnet (hereafter referred to as Carnets) at \nthe time of importation and then, at the time the unsold balance of the goods or the unused \nspare parts are exported, account for the portion of the goods that remain in Canada on a CAD. \n16. The importer may be entitled to a refund of any customs duties paid on the goods imported \nfor sale or to be used as spare parts if they are not sold, used or damaged in Canada, and they \nare exported from Canada. Additional information on the drawback process is contained in \nMemorandum D7-4-2, Duty Drawback Program. \n17. There is no provision in the Excise Tax Act that allows for a rebate of the GST/HST paid on \nthe unsold goods or the spare parts exported from Canada. Where the importer is a GST/HST \nregistrant, an input tax credit would generally be claimed for the GST/HST paid on importation. \nInformation on input tax credits and registering for the GST/HST is available from the contact \nidentified in the reference section of this memorandum. \nLeased Goods \n18. Where the importer is the lessee, i.e., the goods are leased by the importer and imported for \nthe importer’s own use, the goods may qualify under tariff item No. 9993.00.00. Where the \nimporter of the goods is or will be the lessor, i.e., where the goods will be leased or sub-leased \nby the importer to another party after the goods are imported, the goods do not qualify under \ntariff item No. 9993.00.00. \nFurther Manufacturing or Processing \n19. For the purposes of tariff item No. 9993.00.00, the term “further manufacturing or \nprocessing” does not include “repair” but it does include “alteration”. A “repair” is defined as a \ncorrective maintenance activity that restores a good to its “as-finished” condition and goods \ntemporarily imported to be repaired are eligible for customs duty relief under tariff item No. ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "9993.00.00. However, where the goods will be subjected to a process that goes beyond repair, \ni.e., the goods will be further manufactured or processed, the goods do not qualify under tariff \nitem No. 9993.00.00. \n20. Importers who want to temporarily import goods for further manufacturing or further \nprocessing should consider the CBSA’s Duties Relief or Drawback Programs. \n\nUse and Quantity \n21. At the time of importation, the importer must specify what the goods will be used for while in \nCanada. For example, the bill of lading on a package might read “Commercial samples for \ndisplay at the Canadian National Exhibition in Toronto” or an importer may orally declare that a \nhorse will be running in races at different racetracks in Ontario and Quebec. \n22. At the time of importation, an officer will review the intended use of the goods, as specified \nby the importer, and decide whether or not the number of goods being imported is reasonable. \nIf, in the opinion of the officer, the quantity of goods is such that the importer may not intend to \nexport the goods, they do not qualify under tariff item No. 9993.00.00. The goods must then be \nimported under a tariff item in Chapters 1 to 97 and the applicable duties and taxes paid. For \nexample: \n(a) A sales representative declares that 30 pairs of shoes are being imported temporarily to \nsolicit orders from various retailers in the province of Saskatchewan. If, in the opinion of the \ninspecting officer, the 30 pairs of shoes are sufficiently different in kind, quality or colour to \npreclude their being imported for sale, the amount may be deemed to be reasonable and \nthe shoes will qualify under tariff item No. 9993.00.00. \n(b) A freelance photographer travelling alone declares 40 blank videotapes, three video \ncameras of Japanese origin, 100 rolls of unexposed film, and four identical still cameras of \nGerman origin as being temporarily imported to film a sporting event. The amount of \nequipment appears unreasonable and the goods do not qualify for importation under tariff \nitem No. 9993.00.00. \nConsumable Goods \n23. The purpose of the importation specified by the importer at the time of importation must \nclearly show that there is an intention to export the goods. Generally, consumable goods may \nnot be imported under tariff item No. 9993.00.00. For example, fireworks imported for use in \npyrotechnic competitions or rockets imported for use in satellite launches, do not qualify under \ntariff item No. 9993.00.00. \n24. An exception is made for goods imported in response to an emergency or for testing by an \napproved organization. For example, fire suppressant foam imported for use in an emergency \nor nightgowns imported for flammability testing to meet Canadian Standards Association \nstandards. \nTime Limits \n25. Goods imported under tariff item No. 9993.00.00 can only remain in Canada for a limited \ntime, after which they must be exported, destroyed under CBSA supervision or duty paid. The ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "legislation that relieves the GST/HST may further limit the importation period. For example, the \nlegislation which provides academic regalia with relief of the GST/HST limits that relief to 30 \ndays with no extensions. Further information on the importation period is contained in the \nsection “Time Periods/Extensions”. \n\nSecurity \n26. To ensure that the temporarily imported goods are exported from Canada, the officer may \nrequire the importer to post a security deposit. Further information on security deposits is \ncontained in the section “Security Requirements”. \nVessels \n27. Vessels may only be imported under tariff item No. 9993.00.00 when they are imported for \nspecific purposes, such as repair, overhaul, alteration, adjustment, storage, display at an \nexhibition of similar manufacturers, racing, testing, etc. For vessels which are temporarily \nimported for purposes other than those listed in the tariff item, please see the applicable \nmemorandum, such as Memoranda D2-1-1, Temporary Importation of Baggage and \nConveyances by Non-residents, D2-2-3, Importation of Goods by Seasonal Residents, D3-1-5, \nInternational Commercial Transportation, D3-5-1, Marine Pre-load/Pre-arrival and Reporting \nRequirements or D3-5-7, Temporary Importation of Vessels. \n28. As with other goods imported for repair, temporarily imported vessels which are imported \ninto or remaining in Canada for repair, overhaul, alteration or adjustment are to be exported \nafter the repair is complete. If the repair cannot be completed by the initial expiry date the \nimporter or agent must contact the regional office to request a new expiry date. See the section \n“Time Periods/Extensions” in this memorandum for further information. Particularly for \nextensions beyond 18 months from the original date of entry, the importer/agent may be \nrequired to present documentation from the repair facility explaining why the extension is being \nrequested and when the repairs will be completed. \n29. If vessels are imported into or remain in Canada for storage, including vessels undergoing \nthe work in the previous paragraph and where it is impossible or impracticable to export the \nvessel immediately after the work is completed, the vessel must be demobilized; vessels in \nstorage must be removed from active service, and placed in a storage facility or area. Further, \nthe vessel may not be used as a storage facility, as a temporary residence nor for any other \npurpose while it is in storage. \n30. Non-residents’ vessels which are imported under tariff item No. 9803.00.00 and are \nsubsequently kept in Canada for repair or storage under tariff item No. 9993.00.00 at the end of \nthe boating season or which are imported under tariff item No. 9993.00.00 for repair, storage, \netc. may also be subject to additional administrative requirements. Please see Appendix A for \nadditional information and requirements. \n31. Residents who are importing non-duty and tax paid vessels will also be subject to the ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "provisions in paragraphs 28 through 30 and Appendix A. \nGoods and Services Tax/Harmonized Sales Tax (GST/HST) \n32. Where the goods qualify for customs duty-free entry under tariff item No. 9993.00.00, the \nnext step is to decide whether they are fully or partially relieved of all or part of the GST/HST \nnormally payable under Division III of Part IX of the Excise Tax Act “Tax on Imported Goods”, \nor of the excise duties payable under sections 21.1 to 21.3 of the Customs Tariff. The GST/HST \nmay be fully or partially relieved, or the goods may not be entitled to any relief of the GST/HST. \n\n33. Appendix B “Goods and Services Tax/Harmonized Sales Tax (GST/HST) Relief”, has been \ndeveloped as a reference tool to assist in determining whether the goods qualify for relief of the \nGST/HST. If the goods are not listed in the Index, they are probably subject to full GST/HST. \nHowever, some of the key words in the Index are generic, such as “Commercial Samples” and \n“Display, goods imported for the purposes of,” so, while the exact goods may not be identified, \nthey may be considered under a less specific key word. \n34. If the goods are identified in the Index (for example, “Films”), further reference should be \nmade to the descriptions contained in Appendix B that detail the following: \n(a) conditions that must be met; \n(b) the maximum length of time the goods are entitled to relief of the GST/HST; \n(c) whether the GST/HST is relieved in full or partially at a rate of 1/60th or 1/120th for some \nvessels; \n(d) the relevant relieving legislation; \n(e) examples of the types of goods that qualify or do not qualify; and \n(f) the applicable special authorization code. \n35. For example, the GST/HST is fully relieved on “films” only when the film is imported \ntemporarily under one of the following conditions: \n(a) Motion-picture films, slides, audio and videotapes and sound recordings devoid of \nadvertising for use in sales meetings or staff training, or giving technical instructions to \nemployees, when imported by non-residents. These goods may not be used for \npresentations to potential customers or the general public. \n(b) Films, videotapes and slides of an instructive, informative or documentary nature, when \nconsigned to social and service clubs, charitable organizations and other similar groups \nfor entertainment purposes. \n(c) Motion-picture films, videotapes, television and radio programs, and other articles for \nreview by a recognized board of censors. \nNote: If a film does not meet one of these conditions, the GST/HST is not relieved, even \nthough the film is being imported temporarily. \n36. If, after reviewing the Index and descriptions in Appendix B, there is any question whether \nthe goods qualify under a given provision, the text of the relieving legislation should be \nreviewed. \nRequired Documentation \n37. In addition to the CBSA documentation, the importer must present any documents or \ncertificates required by other government departments. ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Certificate of Origin \n38. To benefit from the preferential tariff treatment provided under a free trade agreement \n(FTA), the importer must provide a copy of the Certificate of Origin corresponding to the FTA, \n\nfor the goods in question, or a declaration indicating that the Certificate of Origin is in the \nimporter’s possession and will be presented upon request. \n39. Certificates of Origin certify that the goods in question meet the applicable rules of origin \nprescribed under each FTA. \n40. This documentation must be presented when the goods are reported. If the Certificate of \nOrigin only becomes available after the goods are reported, the importer may apply for a refund \nof any security deposit. \n41. The formal Certificate of Origin is not required for low value commercial goods. In lieu of a \nCertificate of Origin, the importer must have in his/her possession at the time of accounting, a \nStatement of Origin, completed by the exporter. For more information on the Statement of \nOrigin and what constitutes “low value commercial goods”, please consult Memoranda D11-4-2, \nProof of Origin of Imported Goods and D11-4-14, Certification of Origin Under Free Trade \nAgreements. \n42. Although a security deposit is typically not required where the importer presents a \nCertificate of Origin, this does not preclude the goods from being documented on a BSF865. \nThe officer may require that the goods be documented on a BSF865 to ensure exportation. The \naccuracy or validity of the Certificate of Origin will become an issue and may impact the duties \nand taxes assessed if the goods are not exported. \nCBSA Documentation \n43. The following table outlines the usual documentation requirements based on GST/HST \ntreatment and whether the goods are customs duty-free or not, when classified in Chapters 1 to \n97 of the Customs Tariff. \n\nGST/HST \nFully Relieved \nGST/HST \nPartially \nRelieved \nGST/HST \nFully Payable \nCustoms duty free when \nclassified in \nChapters 1 to 97 of the \nCustoms Tariff \nBSF865 or \nCarnet (see \nfollowing section, \n“Exceptions”) \nCAD CAD (imported as if the \ngoods are being imported \npermanently) \nSubject to customs duties \nwhen classified in Chapters \n1 to 97 of the Customs \nTariff \nBSF865 or \nCarnet \nCAD BSF865 or Carnet, and \nCAD \n\n44. Details on the use and completion of the BSF865 and the Carnets can be found in \nMemoranda D8-1-4, Administrative Procedures Related to BSF865, Temporary Admission \nPermit, and D8-1-7, Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the \nTemporary Admission of Goods. Details on the use and completion of the CAD can be found in \nMemoranda D17-1-5, Registration, Accounting and Payment for Commercial Goods, and D17-\n1-10, Coding of Customs Accounting Documents. \n\n45. The BSF865 is only available via the CARM Client Portal (CCP), and cannot be submitted \nusing an electronic entry presented by the following service options: \n• 911 IGU- SWI \n• 125 SEA-EDI / PARS EDI ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "46. Goods that are imported temporarily to be repaired are usually documented on a BSF865. \nHowever, they cannot be documented on a Carnet because the World Customs Organization’s \ninternational Customs Convention on the A.T.A. Carnet for the temporary admission of goods \nprohibits the use of a Carnet for this purpose. \n47. If the goods are entitled to relief of the GST/HST, or any other tax under the Excise Tax Act, \nthe appropriate authorization code identified in Appendix B must appear in “Special Auth OIC” \nfield of the CAD or in the appropriate field of the BSF865. The regular 10-digit classification \nnumber applicable to the goods under Chapters 1 to 97 of the Customs Tariff must be \ndetermined and entered in the appropriate field on the CAD or in the applicable field on the \nBSF865. The “General List” on the Carnet should be sufficiently detailed to enable the goods to \nbe classified if the goods are not exported. \n\n48. Importers who document their temporarily imported goods on a CAD are cautioned that, for \na period of four years, they must maintain proof that the goods qualified for the relief provision \nclaimed, as well as proof that the goods were exported, destroyed under CBSA supervision, or \nconsumed or expended under prescribed conditions. \nExceptions \n49. Where goods are customs duty-free when classified in Chapters 1 to 97 of the Customs \nTariff, and entitled to full relief of the GST/HST, there are exceptions to documenting the goods \non a BSF865 or Carnet: \n(a) Non-taxable Imported Goods (GST/HST) Regulations, excluding paragraph 3(i); \n(b) Goods Imported for Certification Remission Order; \n(c) Foreign Organizations Remission Order, 1983; \n(d) Scientific or Exploratory Expeditions Remission Order; \n(e) Goods for Emergency Use Remission Order; \n(f) Goods that were classified under former heading 98.19; and \n(g) Goods of Section 5.1 of Schedule VII of the Excise Tax Act which are imported \ntemporarily as replacement goods, where the supply of the replacement goods and the \nrepair or permanent replacement of the goods are supplied under warranty for no \nconsideration, other than shipping and handling. \nNon-taxable Imported Goods (GST/HST) Regulations \n50. Temporarily imported goods that are customs duty free under Chapters 1 to 97 of the \nSchedule to the Customs Tariff and which are also eligible for GST/HST relief under the Non-\ntaxable Imported Goods (GST/HST) Regulations, other than the goods that are eligible under \n\nparagraph 3(i), may be documented on a CAD. Such goods include goods imported for the sole \npurpose of public exhibit by a public sector body under paragraph 3(c) and goods imported for \nthe sole purpose of maintenance, overhaul or repair of those goods in Canada under paragraph \n3(d). \n51. Some goods that are eligible under these regulations may require additional documentation. \nFor example, under paragraph 3(g) of the Regulations, “a print, an etching, a drawing, a ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "painting, a sculpture or other similar work of art” must meet the requirements of subparagraphs \n3(g)(i) through 3(g)(iii) to qualify. The importer must attach to or include the following \ndeclaration on the CAD : \nI hereby declare that it is my expectation that at least 75%, in value, of the works of art in \nthis shipment will be exported within one year after this date. \n(Signed): \n(Dated): \nGoods Imported for Certification Remission Order \n52. Goods that are eligible for GST/HST relief under the Goods Imported for Certification \nRemission Order are to be documented on a CAD. The importer must maintain proof of export \nor, in the case of goods that are consumed or expended during the testing, copies of the testing \nresults. Examples of goods that are consumed or expended during testing are chemical \nproducts, food products and goods imported for flammability and durability testing. The \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations waive the requirement to \nproduce evidence of exportation for goods that are consumed or expended during testing by an \napproved organization. A Form E15, Certificate of Destruction/Exportation, or a copy of the test \nresults with a statement signed by a responsible individual attesting to the consumption or \ndestruction of the goods in Canada while being tested or examined, must be available for \nreview if requested. Special authorization code 87-1044 must be entered in the “Special Auth \nOIC” of the CAD and, where necessary, “9993” must be selected in the “Tariff” dropdown menu. \nForeign Organizations Remission Order, 1983 \n53. The Foreign Organizations Remission Order, 1983, provides relief of GST/HST and excise \ntaxes on equipment imported by a foreign organization holding a convention in Canada. The \nterm “equipment” includes projectors, cameras, sound and lighting equipment, audio-visual \nequipment, typewriters or other office machinery imported exclusively for use in the conducting \nof the meeting or convention. A “foreign organization” is defined as a corporation whose head \noffice is outside Canada or an association that is not incorporated and none of whose members \nare residents of Canada, but does not include a Canadian branch of any such association. The \nmeeting or convention cannot be open to the general public. The equipment is imported under \ntariff item No. 9993.00.00 and the goods must be exported immediately after the conclusion of \nthe meeting or convention. \n54. The order also relieves the GST/HST and any excise taxes owing on souvenirs imported for \nfree distribution, where the individual value exceeds CAN$25, and full or partial relief for official \nparaphernalia imported for sale, that are unsold or not given away during the convention or \nmeeting as long as they are exported from Canada. For souvenirs valued at less than CAN$25 \neach, the GST/HST and excise taxes are relieved. \n",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "55. As long as all the unsold official paraphernalia and all the souvenirs with an individual value \nexceeding CAN$25 that are not given away are exported, the official paraphernalia which is \nsold and the distributed souvenirs that remain in Canada are customs duty-free and are \nclassified under tariff item No. 9830.00.00. \n56. The GST/HST and any excise taxes paid or payable under Division III of Part IX and under \nany other Part of the Excise Tax Act on official paraphernalia imported by a foreign organization \nand sold at the meeting or convention (i.e., not exported by the foreign organization) may be \nfully or partially relieved under certain conditions. The relief on the non-exported official \nparaphernalia will be equivalent to the percentage of non-residents officially in attendance at \nthe meeting or convention provided that: \n(a) the foreign organization maintains records of attendance at, and registration for, the \nmeeting or convention and produces the records for inspection at any reasonable time on \nrequest of an officer employed in the administration of the Customs Act or the Excise Tax \nAct; \n(b) any unsold official paraphernalia imported by the foreign organization for sale at the \nmeeting or convention is exported immediately after the conclusion of the meeting or \nconvention; and \n(c) the meeting or convention is not open to the Canadian public at large. \n57. At the time of importation, the equipment, official paraphernalia and souvenirs are \ndocumented on BSF865. \n58. At the conclusion of the convention or meeting, the importer must account for any goods \nthat remain in Canada. The following table is provided to assist in completing the CAD: \n\nGoods Remaining in \nCanada \nSpecial Auth OIC Classification field \nEquipment N/A In accordance with Chapters 1 \nto 97 of the Customs Tariff \nOfficial Paraphernalia see paragraph 56 9830.00.00 \nSouvenirs valued at CAN$25 \nor less \n84-867 9830.00.00 \nSouvenirs valued at more than \nCAN$25 \nN/A 9830.00.00 \n\nScientific or Exploratory Expeditions Remission Order \n59. Temporarily imported goods entitled to relief of the GST/HST under the Scientific or \nExploratory Expeditions Remission Order, and imported under tariff item No. 9993.00.00 are to \nbe documented on a CAD. Special authorization code 95-132 is entered in “Special Auth OIC”. \nThe 10-digit classification number applicable to the goods under Chapters 1 to 97 must appear \nin the appropriate field and, if necessary, “9993” is to be entered in the applicable field. To \nsatisfy the time limit provisions of both the Temporary Importations (Tariff Item No. 9993.00.00) \nRegulations and the Scientific or Exploratory Expeditions Remission Order, the time limit field of \n\nthe CAD should reflect the anticipated completion date of the expedition to a maximum of two \nyears from the date of entry. \n60. Any goods previously imported under this remission order and currently documented on a ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "BSF865 should be transferred to a CAD, maintaining the authorized period of importation. The \ntime limit in the appropriate field of the CAD must reflect the expiry date of the BSF865. \n61. The CAD must be accompanied by a certificate signed by an authorized representative of \nthe expedition in the following format: \nThe goods covered by this accounting document are for the sole use of non-residents of \nthe (name of expedition), sponsored by (name of sponsoring organization) and they are \nnot for resale, donation or other distribution to residents of Canada, and the sponsors \nhave undertaken to make available to the government of Canada all information \nobtained in Canada as a result of the expedition’s field studies. \n62. To extend the period of importation beyond two years, the importer must submit a CAD. \nExtensions will be granted for a maximum of two years at a time. The maximum period of \ncustoms duty relief is four years. At the end of the four years, the CAD seeking an extension will \nnot have “9993” in the appropriate field and the customs duties must be paid for the goods. \nUnder the Scientific or Exploratory Expeditions Remission Order, the Minister may grant \nextensions of the GST/HST relief for two years at a time as long as necessary to complete the \nexpedition. \n63. For additional information regarding CBSA clearance policy and procedures for foreign \nscientific or exploratory expeditions, including Marine Scientific Research (MSR), please see \nMemorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada. \nGoods for Emergency Use Remission Order \n64. When goods imported under the Goods for Emergency Use Remission Order are \nconsumed or destroyed in response to the emergency they cannot be exported. The Temporary \nImportation (Tariff Item No. 9993.00.00) Regulations waives the requirement to provide proof of \nexport for these goods. Where a BSF865 was completed at the time of importation, a CAD \nshould be completed for any goods that will not be exported. Special authorization code 73-\n2529 is to be entered in the “Special Auth OIC” field and, where necessary, “9993” should be \nentered in the appropriate field. A Form E15 or a statement signed by a responsible individual \nattesting to the consumption or destruction of the goods in Canada must accompany the CAD. \nExamples of the types of goods that qualify are fire suppressant foams, bandages, medical \nsupplies and food products. A “responsible individual” includes, but is not limited to, a chief of \npolice, a fire chief, a municipal mayor, a representative of the provincial government or another \nindividual charged with responsibility for directing the emergency counter measures \nGoods That Were Classified Under Former Heading 98.19 (Display Goods) \n65. Goods previously classified under tariff item No. 9819.00.00 are now classified under tariff \nitem No. 9993.00.00. As noted in paragraph 2, the Department of Finance has indicated that, ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under \nsection 1 of Schedule VII to the Excise Tax Act for goods classified under heading 98.19 will \n\ncontinue for those goods, as if the heading still existed. Former tariff item No. 9819.00.00 \nreads as follows: \nGoods imported for a period not exceeding six months for the purpose of display at a \nconvention or a public exhibition at which the goods of various manufacturers or producers \nare displayed. \n66. Where the display goods are customs duty free when classified in Chapters 1 to 97, a \nsecurity deposit is not required if the importer chooses to document the goods on a CAD, with \nGST/HST Tax Status code 66 in the appropriate field. The importer may also document the \ngoods and post a security deposit. \nTemporary Replacement Goods of Section 5.1 of Schedule VII of the Excise \nTax Act \n67. Under Sections 5 and 5.1 of Schedule VII to the Excise Tax Act, replacement, including \nsubstitute, parts and goods sent to a particular person under a warranty arrangement qualify for \nGST/HST relief. However, these provisions do not apply where charges are made for the repair \nwork, or the replacement part or good. In order to qualify under these provisions, the part or \ngood must be supplied under a warranty for no consideration other than shipping and handling \ncharges. Goods qualify for importation under tariff item No. 9993.00.00 when they are “on loan” \nto a resident for use while the goods covered by a warranty are undergoing repair, or a \npermanent replacement is being sought. \n68. When GST/HST relief is requested for goods or parts imported under these provisions, the \nimporter or their designated representative shall, when importing the goods or parts, submit: \n(a) a statement by the importer in the following form: \nI, (name), of (province), Canada, do hereby certify that (description of the goods) \nincluded in the annexed customs accounting document are entitled to the benefits of \nSection 5/5.1 of Schedule VII to the Excise Tax Act; and \n(b) an invoice, or written statement from the supplier of the goods, stating that the cost of \nreplacement of the goods is being borne by the supplier under the terms of a warranty. \n69. Where the goods are not customs duty-free when classified in Chapters 1 to 97 of the \nCustoms Tariff, they may be temporarily imported under tariff item No. 9993.00.00 provided \nthey will not be sold, leased or further manufactured or processed while they are in Canada. \nThe goods must be documented on BSF865, with authority “9993” and “special authorization \ncode 55” entered in the appropriate field. The maximum security deposit required is equal to the \ncustoms duties and taxes (including the GST/HST) that would be owing were the goods \nimported permanently. \n70. If the goods are customs duty-free when classified under Chapters 1 to 97 of the Customs \nTariff, they may be documented on a CAD with GST/HST exemption code 55 in the applicable ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "field. As the goods are customs duty-free, there is no benefit to using tariff item No. 9993.00.00. \nRather, the importer would be restricted by the conditions of the tariff item. If tariff item No. \n9993.00.00 is not used, there is nothing in legislation which requires the importer to post a \nsecurity deposit for the GST/HST which would be owing were the goods being imported \npermanently. \n\nSecurity Requirements \n71. When temporarily imported goods are eligible for full customs duty and tax relief, to ensure \nthat the goods will be subsequently exported from Canada, the inspecting officer may require a \nsecurity deposit. The maximum amount of the security deposit cannot exceed the duties \n(including the GST/HST and any other excise taxes) that would be payable if the goods were \naccounted for under the provisions of section 32 of the Customs Act (i.e., if the goods were \npermanently imported). \n72. Where the goods are “originating” under the terms of the CUSMA, the CCFTA the CCRFTA, \nor such other Agreements as may be indicated in the Temporary Importation (Tariff Item No. \n9993.00.00) Regulations, and the importer presents a Certificate of Origin or other acceptable \ndocumentation requirements (see Memoranda D11-4-2, Proof of Origin of Imported Goods and \nD11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements), a security deposit \nis not taken. \n73. In addition, a security deposit is not required: \n(a) on goods that will be displayed or demonstrated at a convention or exhibition held in \nCanada by any level of government of Canada or of a foreign state; \n(b) where the applicable duties, including the GST/HST, are equal to or less than \nCAN$100; or \n(c) on commercial samples and advertising films imported from the United States, \nMexico, Chile or Costa Rica. \n74. The refundable security deposit shall be in the form of: \n(d) cash; \n(e) a certified cheque; \n(f) a transferable bond issued by the Government of Canada; or \n(g) a bond issued by one of the following: \n(i) an entity that is licensed or otherwise authorized under the laws of Canada or a province \nto carry on the fidelity or surety class of insurance business and that is recommended to \nthe Treasury Board by the Office of the Superintendent of Financial Institutions as a \ncompany whose bonds may be accepted by the Government of Canada, \ni. a member of the Canadian Payments Association in accordance with \nsection 4 of the Canadian Payments Act, \nii. a corporation that accepts deposits insured by the Canada Deposit \nInsurance Corporation or the Régie de l’assurance dépôts du Québec to \nthe maximums permitted by the statutes under which those institutions \nwere established, \niii. a credit union as defined in subsection 137(6) of the Income Tax Act, or \niv. a corporation that accepts deposits from the public, if repayment of the \ndeposits is guaranteed by His Majesty in right of a province. \n",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "75. A credit card payment is not acceptable. Government of Canada Savings Bonds and letters \nof credit are not acceptable. \n76. Importers documenting their goods on a Carnet will not require additional security. \n77. Other than for the exemptions listed in paragraphs 74 and 75 above, the requirement for \nsecurity for residents’ or non-residents’ vessels imported or kept in Canada for repair and/or \nstorage will depend on the compliance history of the importer or agent regarding these goods. \nAdditional information concerning security deposits for these vessels is contained in Appendix A \nof this memorandum. \n78. Federal and provincial government departments are not required to post security deposits. \n79. Even where no security deposit is taken and the goods are not documented on a CAD, the \nofficer may still require that the temporarily imported goods be documented on a BSF865. \nCash or Certified Cheques \n80. Certified cheques tendered as security deposits must be in Canadian funds and made \npayable to the Receiver General for Canada. Cash will be accepted as a deposit in Canadian or \nU.S. funds only. U.S. funds will be converted to Canadian funds. \n81. Traveler’s cheques and debit card transactions are considered the same as cash. \n82. Once all the goods have been exported or otherwise accounted for within the time limits \nspecified on BSF865, and proof is received, security deposits will be refunded through the \nCARM Client Portal. The refund will be in Canadian funds. \nBonds \n83. General information on the completion and posting of bonds may be found in Memorandum \nD1-7-1, Posting Security for Transacting Bonded Operations. \n84. The officer should ensure that the bond number entered on the CAD is current and applies \nto the importer or the importer’s agent identified on it. Temporary importation privileges will not \nbe extended to those importers or their agents who are known to have exceeded their standing \nsecurity limits, unless additional security is posted. \n85. When the security deposit is in the form of a bond, the amount identified on Form BSF865 \nwould normally be for the full amount of the duties and taxes, including the GST/HST, which \nwould be owed, if the goods were being imported permanently. \n86. Please contact the CBSA at the below stated mail address if you wish to provide information \nrelated to your financial security: \nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario K1A 0L8 \n87. The amount of the security bond should be based on the amount of the duties and taxes, \nincluding the GST/HST, which would be owed, if the goods documented on the BSF865 were \nbeing imported permanently. For agents, the amount of the bond should be the maximum \n\namount of duties and taxes that might be owed at any time during the year for all outstanding \nBSF865. \n\nException - Goods That Were Classified Under Former Heading 98.19 \n(Display Goods) ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 16)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "88. An exception to determining the amount of security deposit owing by classifying the goods \nin Chapters 1 to 97 is made for display goods and goods integral to the display of these goods \nthat qualify for relief of the GST/HST by application of Section 1 of Schedule VII to the Excise \nTax Act reference to former tariff heading 98.19. In the case of goods that would have been \nimported under tariff item No. 9819.00.00, the security deposit is based on the Value for Duty \n(VFD) of the goods instead of the duties and taxes that would be owed if the display goods \nwere being permanently imported. The current deposit required is 10 percent of the VFD of the \ngoods. This amount reflects five percent GST combined with an average rate of customs duty \nof five percent. \n89. This exception is applied only when the goods are documented on a BSF865. The importer \nmust attach an inventory of the goods imported for display to the BSF865. The inventory should \nbe sufficiently detailed to enable the goods to be classified at a later date, if necessary. When \ndisplay goods are not individually classified in Chapters 1 to 97 on a BSF865, but rather an \ninventory list and description is provided and the value for duty is used to determine the \nrequired security deposit, on the BSF865 the appropriate field should contain both “9993” and \n“heading 98.19”, the words “display goods” should be written in the appropriate field, and other \nfield should be left blank. If the display goods are documented on a CAD, they must be \nclassified in Chapters 1 to 97 and be customs duty free without the use of “9993” in the tariff \ncode field. \nLow Risk \n90. The CBSA recognizes that the risk that certain importers will not comply with customs \nlegislation covering their temporarily imported goods is low. The CBSA has identified three \nspecific low risk importations where the requirement for importers to document the goods or \npost a security deposit is waived: Goods for Emergency Use; Cold Weather Testing Program; \nand Horses. \nGoods for Emergency Use \n91. Goods imported for use in response to an emergency qualify under tariff item No. \n9993.00.00, and the GST/HST is fully relieved under the Goods for Emergency Use Remission \nOrder. As the goods are required on site quickly, the inspecting officer will try to expedite the \nclearance of the goods. No security deposit will be collected and, where the inspecting officer \ndeems it necessary, only a simple blotter record on a BSF865 will be kept describing the goods \nin general terms. Depending on the circumstances, a BSF865 can also be issued after the fact. \nIn cases where the emergency situation requires the release of the goods where officers or \nRCMP officers are not in attendance, a record kept by a responsible individual such as a chief \nof police, a fire chief, a municipal mayor, a representative of the provincial government or other \nindividual charged with the responsibility of directing the emergency counter measures is ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 17)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "acceptable. \n\n92. If a BSF865 is completed, it will be cancelled whenever the responsible individual provides \nevidence that the goods have been consumed or destroyed in resolving the emergency or have \nbeen exported from Canada. \n93. After the emergency is over, goods consumed in response to the emergency cannot be \nexported. \n94. Appendix C contains a list of contacts in case importers encounter difficulties temporarily \nimporting goods into Canada in response to an emergency. The list can also be used to provide \nadvance notice of the intent to import goods in response to an emergency to specific ports of \nentry. However, the contacts are not available for non-emergency questions related to this \nmemorandum or tariff item No. 9993.00.00. Such inquiries are to be directed to the contacts \nprovided in the reference section of this memorandum. \nCold Weather Testing Program \n95. Vehicles, vehicle components, and testing equipment permanently mounted on the vehicle, \ntemporarily imported for cold weather testing, qualify for customs duty-free importation under \ntariff item No. 9993.00.00. The GST/HST is fully relieved under paragraph 3(i) of the Non-\ntaxable Imported Goods (GST/HST) Regulations and any excise tax is fully relieved under Item \n17 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) \nRegulations. \n96. The CBSA, in consultation with Transport Canada, authorizes certain importers to import \nthese types of goods without documentation or a security deposit. The requirement to present a \nSchedule VII for the temporary importation of these vehicles is also waived. The only exception \nis where the vehicle being imported temporarily for testing is a snowmobile. Transport Canada \nrequires that all importers of snowmobiles for commercial purposes, including cold weather \ntesting, present a Schedule VII authorization. To apply for authorization to import goods under \nthe Cold Weather Testing Program, provide the information required regarding applications \nmade by letter found in Appendix D to: \nManager, Trade Incentives Unit \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nCanada Border Services Agency \n300 Laurier Ave West \n21st Floor \nOttawa ON K1A 0L8 \nNote: To obtain a copy of the Schedule VII form to import a snowmobile under the Program, \nplease contact Transport Canada. \n97. Authorization under the CBSA Cold Weather Testing Program is granted on the \nunderstanding that, given 48 hours notice, importers will provide the CBSA with copies of their \nimportation tracking records and testing itineraries. At time of importation, authorized importers \nshould present a copy of their letter of authorization to the inspecting officer. Where \nappropriate, for instance, when a third party is transporting and importing the vehicle, importers \nshould be prepared to provide written proof that they are acting on behalf of the authorized \nimporter. \n",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 18)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "98. For the purposes of this program, “testing” is defined as subjecting the imported good to an \noperation designed to confirm if the vehicle or vehicle component is operating or performing \nproperly (i.e., within specific parameters) in accordance with its designed specifications in cold \nweather. \n99. Equipment that is imported to perform the tests on the vehicles or vehicle components \nqualifies as long as it is permanently mounted on the vehicle. The term “permanently mounted” \nmeans that the equipment is plugged into, wired into, bolted onto, or screwed onto the vehicle \nat the time of importation. After importation, the importer may remove the testing equipment \nfrom the vehicle and place it on another vehicle. \n100. Any parts removed from a vehicle must be exported, either with the vehicle, on another \nvehicle, or separately. Anything added to the vehicle will have already been duty paid (such as \na block heater) or imported temporarily (test equipment from another vehicle) and can be \nexported without difficulty. Likewise, any permanently mounted test equipment that is removed \nfrom a vehicle must be exported, either attached to another vehicle or separately. \n101. If the vehicle or vehicle components are written off during or after testing, any remains \nmust be exported or destroyed under CBSA supervision. The officer certifying the destruction \nwill complete a Form E15. Otherwise, the CBSA will consider the goods to have been \npermanently imported and they will be subject to full customs duties and taxes, including the \nGST/HST, and any OGD requirements as at time of importation. \n102. Where the testing equipment is not “permanently mounted” to the vehicle, it may be \nentitled to partial relief from the GST/HST, at a rate of 1/60th, under section 3 of the Value of \nImported Goods (GST/HST) Regulations that refers to Item 19 of the Schedule to the \nTemporary Importation (Excise Levies and Additional Duties) Regulations. These goods must \nbe documented on a CAD and the partial GST/HST paid at time of importation. This pro-rated \npayment is not refunded at time of export. \n103. Consumable goods also qualify under the Cold Weather Testing Program when they are \nthe article that will be tested and are not imported to maintain the test vehicle. Copies of the test \nresults on the consumable goods must be available for review by CBSA officials. \n104. Consumables, such as oils and cleaners used to maintain a testing facility or transmission \nfluid, windshield washer fluid and oil, used to maintain the test vehicles, do not qualify under \nthis program and are subject to the regular provisions of the Customs Tariff. Goods imported \ntemporarily to operate a testing facility, such as an eye wash station, a tire changer or a battery \ncharger, are also subject to the regular provisions of the Customs Tariff. \n105. Importers who are not authorized by the CBSA should be prepared to document their ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 19)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "goods on a Carnet or a BSF865 (and post the required security deposit). \nNote: Cold Weather Testing Program applications should be submitted at least 60 days prior to \nimportation. \nHorses \n106. Horses and other equines imported temporarily for pasturage, competition, training or \nbreeding qualify for customs duty free entry under tariff item No. 9993.00.00 and are non-\ntaxable for the purposes of the GST/HST under the Non-taxable Imported Goods (GST/HST) \nRegulations and Item 39 of the Schedule to the Temporary Importation (Excise Levies and \n\nAdditional Duties) Regulations. These provisions apply whether the importer is a resident or a \nnon-resident of Canada. \n107. Unless the inspecting officer has reasonable cause to believe that the horses will not be \nexported, the requirement to document the horses on a BSF865 and post a security deposit is \nwaived. However, the importer must present any documentation required by OGDs. \nTime Periods/Extensions \nPeriod of Importation – Duty-free \n108. Goods imported temporarily under tariff item No. 9993.00.00 may remain in Canada for up \nto 18 months. This does not mean that the expiry date shown on the BSF865 is automatically \n18 months after the date of release. Rather, if the importer expects the goods to be in Canada \nfor less than 18 months, the expiry date should reflect that shorter amount of time. For example, \nif the goods are imported for a sporting event, the expiry date should be close to the date the \nevent finishes. \n109. If the goods cannot be exported before the expiry date identified on the BSF865, the \nimporter may apply for an extension. The application should be made before the expiration \ndate. If the period of importation will remain within 18 months of the date of release, the request \nfor an extension may be made at the nearest CBSA office or in the CCP. If the request takes \nthe period of importation beyond 18 months, the application for an extension must be made in \nwriting to the nearest regional CBSA office and must explain in detail why the importer finds it \nimpracticable or impossible to export the goods. The period of importation may be extended in \nsix-month increments to a maximum of 48 months (18 months plus 30 months). \n110. Where the goods have been accounted for on a CAD, importers must submit a CAD \nadjustment to request an extension. For extensions beyond 18 months, a formal written \napplication detailing the reasons why it is impracticable or impossible to export the goods must \naccompany the CAD adjustment. \n111. Where the goods are documented on a Carnet, the maximum period of importation is the \nvalidity date of the Carnet, which is a maximum period of one year from the Carnet’s date of \nissue. Under no circumstances are extensions or renewals of the validity date permitted. \n112. If Carnet holders wish to extend the date of final exportation beyond the expiry date of the ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 20)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Carnet, they must apply for an extension at the nearest CBSA office before the Carnet expires. \nIf the extension request is approved, the Carnet holder has two options. The Carnet can be \nclosed and a BSF865, with appropriate security, issued. The Carnet holder may also apply to \nthe original issuing organization for a replacement Carnet that must be presented to the nearest \nCBSA office. The period of importation allowed by the BSF865 or the replacement Carnet will \nnot exceed whatever time remains in the original 18 months identified in tariff item No. \n9993.00.00. Any requests to extend the period of importation beyond 18 months must be \nsubmitted to the regional CBSA office in writing and must explain in detail why the importer \nfinds it impracticable or impossible to export the goods. \n\nPeriod of Importation – GST/HST Relief \n113. With few exceptions, the period of importation for which goods qualify for relief from the \nGST/HST mirrors the period of importation that the goods qualify for customs duty-free entry \nunder tariff item No. 9993.00.00. To control those importations where time limits vary between \nthe customs duty and GST/HST provisions, CBSA documentation will reflect the shorter time \nperiod. \n114. Requests for extensions of the temporary importation period must take into consideration \nwhether or not the GST/HST relief may also be extended. The legislation providing relief from \nthe GST/HST may limit the CBSA’s ability to extend the GST/HST relief. Appendix B provides \ninformation on the length of time goods may be imported and qualify for GST/HST relief, as well \nas whether or not the period may be extended. \nGoods Remaining in Canada \n115. Under the Temporary Importation (Tariff Item No. 9993.00.00) Regulations, goods \noriginally imported temporarily may remain in Canada if they are fully duty- and tax-paid and \ncomply with all relevant customs and OGD legislation and regulations. \n116. When the goods are accounted for, the date for determining the customs duty, GST/HST \nand currency conversion rates will be the date the goods were released by the CBSA and \nentered Canada. \n117. The VFD will normally be based on the value reported at the time of importation (i.e., \nappearing on the BSF865 or Carnet) unless the goods are sold while in Canada. Where the \ngoods are diverted by way of a sale, the actual selling price in Canada will generally be the \nbasis for the VFD calculation. The importer must present a copy of the sales invoice. \nExport Procedures \n118. At the time of exportation, the goods, along with the importer’s copies of the BSF865 or the \nCarnet on which they were documented, are presented to an officer for examination and \ncertification of exportation at one of the following: \n(a) a CBSA office of exit; or \n(b) an inland CBSA office, in which case the goods will be forwarded in bond to the CBSA \noffice of exit under a Form A8A, In Bond – Cargo Control Document (CCD). ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 21)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "119. In the case of subparagraph 119 (b) above, the BSF865 or Carnet will be cancelled by the \nCCD number. Manifesting and examination procedures relating to the exportation of in-bond \ngoods, as outlined in Memorandum D3-1-1, Policy Respecting the Importation and \nTransportation of Goods, will apply. \n120. At the CBSA office where the importer reports, the goods are examined and compared \nwith those goods listed on the BSF865 or Carnet. If the officer is satisfied that the goods are \nthose covered by one of these documents, the officer acquits the BSF865 by completing the \nnecessary fields or acquits the Carnet by completing the appropriate re-exportation certificate. \n121. Goods imported temporarily into Canada to be repaired must be declared for export for \nstatistical purposes on a Canadian Export Reporting System (CERS) declaration, when the \n\nCanadian value added is $2,000 or more (see Memorandum D20-1-1, Export Reporting). The \nonly exception is for goods entering into the United States for domestic consumption. \n122. When the importer cannot produce the required copies of the BSF865 or the Carnet at the \ntime of exportation of the goods, full details of the goods and the circumstances are recorded \non an BSF865. The importer’s receipt copy of the BSF865 is returned to the importer as proof \nof exportation. The importer’s copy is forwarded to the original issuing CBSA office. If, for any \nreason, the issuing CBSA office is unknown, the importer’s copy shall be forwarded to the \nregional office for tracing action. \n123. Where it is determined that it was impracticable to comply with the export procedures \noutlined in paragraphs 119 to 123, one of the following documents may be accepted as proof of \nexportation: \n(a) a consumption entry or landing certificate for the country to which the goods were \nexported; \n(b) a U.S. Certificate of Disposition of Imported Merchandise (C.F. 3227); \n(c) an export declaration made in the Canadian Export Reporting System (CERS) or a G7 \nElectronic Data Interchange (EDI) Export Report; \n(d) a Form E15; \n(e) a Form A8A; IATA Airway bill, master airway bill, or a consist sheet for couriers that do \nnot use IATA waybills; electronic manifest; or a Form A6A, Freight/Cargo Manifest; or \n(f) other documentation that establishes that the goods were exported, including, but not \nlimited to, purchase orders and invoices, shipping documents, requisitions, inventory \nreports, processes or production records, stocking records, sales invoices, accounts \npayable and accounts receivable, carrier contracts, waivers and or reports. \n124. An affidavit is not an acceptable proof of export. \nCorrections and Re-determinations \n125. In accordance with subsections 32.2(2) and (6) of the Customs Act, the importer is \nobligated to make a correction to declarations of tariff classification, VFD and origin within 90 \ndays after the importer has reason to believe that the original declaration is incorrect. For ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 22)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "example, if the importer realizes that the goods imported under tariff item No. 9993.00.00 will be \nsold, the goods are no longer in compliance with a tariff item condition and the importer is \nobligated to adjust the release or accounting declaration for the goods. \n126. To correct a declaration, depending on the original release or accounting document, a \nCAD Adjustment must be submitted in the CCP and any duties, including GST/HST and excise \ntaxes owing, paid. \n127. For more information on the filing of corrections, refer to Memorandum D11-6-6, “Reason \nto Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for \nDuty. \n\nFailure to Comply \n128. If the goods no longer qualify under tariff item No. 9993.00.00, they may also fail to comply \nwith the terms of any of the related Remission Orders or Regulations. For example, goods \nimported under tariff item No. 9993.00.00 may also have been entitled to the provisions of the \nCommercial Samples Remission Order. If the goods are sold, they fail to comply with the \nconditions of the Remission Order. Under subsection 118(1) of the Customs Tariff, within 90 \ndays after the date of failure to comply, the importer must report the failure to comply (diversion) \nto the CBSA and pay an amount equal to the amount of duties, including the GST/HST and any \nexcise taxes, that were relieved. Depending on the original release or accounting document, \nwhen filing the CAD the importer must ensure that the “Special Auth” and “Tariff Code” fields \nare left blank. \n129. To account for diverted goods, such as those sold in the example in paragraph 129, \nimporters can submit a CAD if the goods were released on a BSF865 or a carnet. The CAD \nadjustment would quote a dual authority, in this case subsections 32.2(2) of the Customs Act \nand 118(1) of the Customs Tariff. \n\nInterest and Penalties \n130. In accordance with subsection 33.4(1) of the Customs Act, the importer is liable to pay \ninterest against any outstanding duties, including the GST/HST and any excise taxes, owed to \nthe CBSA, from the day following the day the person became liable to pay the amount (e.g., \noriginal date of accounting or release) until the amount is paid in full. For example, where it is \ndetermined that the goods were imported incorrectly under tariff item No. 9993.00.00 because \nthey were imported to be sold, the importer is obligated to pay interest on the amount owing \nfrom the day following the original date of release until the amount owing is paid. \n131. Under subsection 123(2) of the Customs Tariff, interest is also owing against any duties, \nincluding GST/HST and excise taxes, owed the CBSA for the period beginning on the day that \nthe goods were no longer in compliance with the terms of a remission order and ending on the \nday the amount is paid in full. However, under subsection 123(4), no interest will be incurred if ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 23)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the importer pays the amount owing within 90 days of the date of failure to comply. Continuing \nwith the example in paragraph 130, if the duties, including GST/HST and any excise taxes, \nowing on the goods are paid within 90 days of the failure to comply, no interest will be charged \non that portion of the amount owing. If the duties, including GST/HST and any other excise \ntaxes, are not paid until after 90 days, interest will be charged as of the date of release. \n132. In accordance with sections 109.1 through 109.5 of the Customs Act, every person who \nfails to comply with any provision of that Act, the Customs Tariff, the Special Import Measures \nAct or any regulation made under any of those Acts is liable to a penalty of not more than \n$25,000, as the Minister may direct. The penalty is payable on the day the notice of \nassessment of the penalty is served on the person. In addition, interest on the penalty will also \nbe payable for the period beginning on the day after the notice was served on the person and \nending on the day the penalty has been paid in full. However, the interest is waived if the \npenalty is paid in full within 30 days after the date of the Notice of Assessment. Continuing with \nthe example in paragraph 132, if the importer submits a CAD to adjust the accounting \ndeclaration for the goods, to pay the duty and interest owing, including the GST/HST and any \n\nother excise taxes relieved, no penalty will be assessed. If a CAD is not submitted and a \npenalty is assessed, the importer will be liable to pay the penalty as well as the applicable \nduties and interest. If the penalty is paid within 30 days after being received, no interest will be \npayable on the penalty. \n\nAppendix A \nAdditional Requirements for Non-resident and Resident Vessels in Canada \nfor Storage or Repair \n1. Vessels which enter Canada under tariff item No. 9803.00.00 may be subsequently placed \nin a repair or storage facility over the non-boating season or for an extended period. Non-\nresidents and residents may also import their vessels under tariff item No. 9993.00.00 for \nrepair or storage in Canada. These vessels must be exported after the repair is complete or \nthe vessel is removed from storage, and before it is used in Canada for leisure purposes by \na non-resident under tariff item No. 9803.00.00. See Memoranda D2-1-1, Temporary \nImportation of Baggage and Conveyances by Non-residents for additional information \nconcerning importation of these vessels in Canada for leisure use. \n2. For the purpose of the non-residents’ vessels at issue, “exported” means that the vessel is \nremoved from Canada to outside of Canadian waters (beyond the 12 mile limit in the case of \noceans or past the international boundary on Canada/United States shared waterways) or to \noutside of Canadian territory if trailering the vessel. \n3. These vessels which are in Canada for repair or storage under tariff item No. 9993.00.00 ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf24",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 24)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "must be documented on a BSF865. A refundable security deposit may be required at the \ntime the vessel is documented on the BSF865. \n4. Regarding security deposits for these vessels in Canada for repair or storage under tariff \nitem No. 9993.00.00: \n(a) A security deposit will not be required for those vessels imported for repair or storage or \nremaining in Canada for repair or storage which qualify as originating under the Canada-\nUnited States-Mexico Agreement (CUSMA), the Canada-Chile Free Trade Agreement, \nthe Canada-Costa Rica Free Trade Agreement or other agreements or countries as may \nbe specified in the Temporary Importation (Tariff Item No. 9993.00.00) Regulations and \nwhere a Certificate of Origin or other supporting documentation is provided as required. \nAdditional information is available in memoranda D11-4-2, Proof of Origin of Imported \nGoods, D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements, and \nD11-4-14, Certification of Origin Under Free Trade Agreements; \n(b) A security deposit may not be required for those vessels where the importer (or agent if \nthe BSF865 was submitted by an agent) does not have a history of non-compliance; \n(c) For vessels other than those described in paragraph (a) and where there is a history of \nnon-compliance in the past two years by either the importer or the agent submitting the \nBSF865 to the CBSA, a security deposit in the full amount of the duties and taxes that \nwould normally be payable on the vessel if it were imported to Canada will be required; \n\n(d) For vessels other than those described in paragraphs (a) or (c) and where the importer \nor agent who is submitting the BSF865 has been compliant for two years from the last \ndate of non-compliance, a security deposit of 50% of the duties and taxes that would \nnormally be payable on the vessel if it were imported to Canada will be required. The \nimporter or agent at issue must provide such compliance documentation if requested; \nand \n(e) For vessels other than those described in paragraphs (a), (c) or (d) and where the \nimporter or agent who is submitting the BSF865 has been compliant for three years from \nthe last date of non-compliance, no security deposit will be required for the vessel at \nissue. The importer or agent at issue must provide such compliance documentation if \nrequested. \n5. For the purposes of determining the status of compliance for paragraph 4 above, non-\ncompliance includes, but is not limited to: \n(a) Failure to export the vessel after it was in Canada for repair or alteration under tariff item \nNo. 9993.00.00; \n(b) Failure to either acquit a BSF865 by the expiry date or apply for an extension before the \nexpiry date; \n(c) Allowing or performing procedures or uses not eligible for vessels under tariff item No. \n9993.00.00, including but not limited to; \n(i) advertising the vessel for sale, lease or rent; \n(ii) selling, leasing or renting the vessel; ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf25",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 25)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(iii) residing on a vessel which has been imported or diverted to storage; \n(iv) any commercial use of the vessel while it is in storage; \n(v) any qualifying use or diversion of the vessel without notifying the CBSA of the \nchange, or \n(vi) any use of the vessel not specified in tariff item No. 9993.00.00 and not eligible for \nfull GST relief under a condition in Appendix B of this memorandum; \n(d) Providing false or incorrect information on the BSF865; or \n(e) Failure to obtain and provide supporting documentation such as proof of storage or \nrepair or contract for such. \n6. Whether a non-resident’s vessel enters Canada for repair or storage or is subsequently \ndiverted to storage or repair, in the appropriate field of the BSF865 , “CBSA office stamp – \nTimbre du bureau de l’ASFC”, must indicate the date the vessel initially entered Canada and \nnot just the date the BSF865 was completed. Further information regarding the BSF865 is \navailable in Memorandum D8-1-4, Administrative Procedures Related to Form BSF865, \nTemporary Admission Permit. \n\nAppendix B \nGoods and Services Tax (GST/HST) Relief \nTable Index \nAcademic Regalia \nAdvertising Films (see Films, advertising) \nAircraft (see Conveyances) \nAnimals (also see Live Entertainment) \nAwards \nBooks \nBuses (see Conveyances, see Vehicles) \nCertification, goods for \nCinematographic Equipment \nCircus Equipment \nCommercial Samples \nCommercials, goods for use in \nConcessions (see Side Shows) \nConventions, goods for use at \nConveyances \n\nDisplay, goods imported for the purpose of \nEducational Material \nEmergency, goods for use in an \nFilms \nFilms, advertising \nHarvest Equipment \nHealth Survey Equipment (see Pollution Survey Equipment) \nIn-transit Materials \nLecture Material \nLight and Sound Equipment \nLive Entertainment \nMachinery \nMusical Instruments \nPackaging, goods for \nPhotographic Equipment (see Cinematographic Equipment) \nPhotographic Layouts, goods for use in \nPollution Survey Equipment \nPrizes (see Awards) \nRacing Equipment \nRacing Equipment, Horses \nReligious/Revival Meetings, goods for use at \nRepair, articles for \nReplacement Goods, Temporary \nSamples (see Commercial Samples) \nScientific Expeditions, goods for use \nin Side Shows \nSimultaneous Interpretation Equipment \nSound Recording Equipment (see Cinematographic Equipment, see Lighting Equipment) \nSports Equipment \nTest Equipment \nTesting, articles for \nTheatrical and Photographic Equipment \nTools or other equipment \nTrophies (see Awards) \nVehicles \nVessels for storage \nVideo Equipment (see Cinematographic Equipment) \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nAcademic \nRegalia \nAcademic regalia consisting of academic hoods, \ncaps, gowns, sashes and other articles of \nwearing apparel imported by non-commercial \nimporters for graduation and commencement \nceremonies. \n1/60 \n\n30 days. \nValue of Imported Goods \n(GST/HST) Regulations ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf26",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 26)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "cross reference to Item 56 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n56-\n089Z1663 \nAnimals Animals and equipment for use therewith, for \npasturage, competition, training or breeding. \nExamples: Horses, cats, dogs, cows, saddles, \nharnesses, portable kennels, etc. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 39 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n39-\n089Z1663 \nAwards Medals, trophies, plaques or other similar articles \nto be presented by the importer at awards \nceremonies. \nExamples: Plaques, trophies, pins, mugs. \nMerchantable goods are not eligible. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods \n(GST/HST) Regulations \nitem 3(k) \n46-\n089Z1663 \nBooks Received from free lending libraries abroad, \nsubject to return under customs supervision. \nFull \n\n60 days. \nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under paragraph 1 \nof Schedule VII to the \nExcise Tax Act for goods \nclassified under heading \n98.12 will continue for those \ngoods as if this tariff item \nstill existed. \nGST Code \n51 \nCertification, \ngoods for \nImported for testing or examination by an \norganization accredited by the Standards \nCouncil of Canada to certify that goods tested or \nexamined by it meet the standards set by the \nCouncil in respect of those goods. \nThe goods cannot be sold or given, by or on \nbehalf of the importer, to any person other than \nan accredited organization in Canada. \nThe importer should be prepared to provide \ndocumentary evidence that they are an \naccredited organization to demonstrate that they \nare entitled to the remission. In addition, if the \ngoods are not going to be exported, the importer \nmust maintain proof that the goods have been \ndestroyed for up to four years after the date of \nimportation of the goods. \nExamples: Hockey helmets, lighting systems, \nelectrical appliances, clothing. \nFull \n\nOn completion \nof the testing \nor \nexamination, \nthe goods \nmust either be \nexported or \ndestroyed by \nor on behalf of \nthe importer. \n\nGoods Imported for \nCertification Remission \nOrder \n87-1044 \n\nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in the \nproduction of cultural, educational or \nentertainment films or video recordings where a \nreciprocal agreement exists between Canada \nand the country of the importer. \nThe following countries have such an agreement \nwith Canada: \nAlgeria, Belgium, Federal Republic of Germany, \nFrance, \nItaly, Israel, United Kingdom of Great Britain \nand \nNorthern Ireland, Ireland, Netherlands \nFor information on any country not appearing on \nthis list, please contact the Manager, Border \nIssues Unit, Legislative Policy and Regulatory \nAffairs Branch. See Additional Information ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf27",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 27)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "section of this memorandum. \nExamples: Cameras, booms, tape recorders \nand video recorders. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 27 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n27-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in the \nfilming of a television production, other than a \ntelevision commercial, or in the production of a \nfeature-length motion picture or films of an \neducational character where the film or video \nrecording to be produced is intended for \ninternational distribution. \nExamples: Photographic and video equipment, \nsound recording equipment, still camera \nequipment, light meters, volt meters, lighting \npower equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 28 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n28-\n089Z1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic equipment, including film; \ntransmitting equipment not required to be \nlicensed by the Department of Communications; \nradio and television equipment; video and \nsound-recording apparatus and related material \nand equipment; all of the foregoing when \nimported by non-residents for their use in \ncovering news and sports events. \nExamples: Cameras, films, video recorders. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 42 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n42-\n089Z1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic and related equipment, \nincluding film and videotape, imported by \nnon-residents for their use in the production \nof travelogue films, television specials or \nillustrated articles in foreign periodicals that \nwould be of benefit to the Canadian tourist \nindustry. \nExamples: Cameras, films, videotapes. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 43 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n43-\n089Z1663 \n\nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic equipment, video and sound-\nrecording apparatus when imported by a non-\nresident to film the operation of a Canadian \nsubsidiary of a foreign company when the ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf28",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 28)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "content will be included in a film or brochure \nillustrating the company’s international aspects \nand where it is essential that the Canadian and \nforeign produced segments be consistent with \neach other. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 45 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n45-\n089N1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in \nrecording performances by artists in Canada, \nwhen the recordings will be distributed \ninternationally. \nExamples: Recording apparatus, mixing \nequipment, video equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 34 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n34-\n089Z1663 \nCircus \nEquipment \nEquipment for circuses, with or without \nmenageries, but not including riding devices, \nside-shows, and concessions for which a \nseparate admission fee is charged. \nExamples: Tents and trailers. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 36 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n36-\n089Z1663 \nCommercial \nSamples \nWhen imported from Mexico, the United States, \nor Chile, the samples must meet the following \ncriteria: \n(i) be imported solely to solicit orders for \ngoods or services provided from a country other \nthan Canada; \n(ii) not be sold, leased, or put to any use \nother than exhibition or demonstration while in \nCanada; \n(iii) be capable of identification when \nexported; \n(iv) be exported within such period as is \nreasonably related to the purpose of the \ntemporary importation; and \n(v) be imported in no greater quantity than \nis reasonable for their intended use. \nFull \n\nSee \nConditions \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under paragraph 1 \nof Schedule VII to the \nExcise Tax Act for goods \nclassified under subheading \n9823.70 will continue for \nthose goods as if this \nsubheading still existed. \nGST Code \n66 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nCommercial \nSamples \nImported by a non-resident or a resident who is \nan employee or agent of a foreign supplier, acts \non behalf of the foreign supplier and negotiates \nsales contracts only in the name of the foreign \nsupplier under the following conditions: \n(a) the commercial sample, while in \nCanada, will remain in the ownership of the non-\nresident of Canada; \n(b) in respect of a commercial sample \nwhose value exceeds $1,000, the importer \n(i) indicates, at the time of importation, the ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf29",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 29)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "places in Canada where he intends to exhibit or \ndemonstrate the sample and, on demand, \nsatisfies the Minister of National Revenue that the \nsample is at the places indicated, and \n(ii) maintains records of the commercial \nsamples pursuant to section 40 of the Customs \nAct and regulations made thereunder, while it is in \nCanada and produces the records for inspection \non request by an officer employed in the \nadministration of the Customs Act or the Excise \nTax Act; \n(c) the commercial sample will not be \nexhibited or demonstrated in Canada by anyone \nother than the importer; and \n(d) goods ordered as a result of the \nexhibition or demonstration of the commercial \nsample will not be supplied from within Canada. \nFull \n\n12 months. \nThe Deputy \nMinister of \nNational \nRevenue may \nextend by six \nmonths where, \nin his opinion, \nit is \nimpracticable \nor impossible \nfor the importer \nto comply. \n\nCommercial Samples \nRemission Order \n74-2523 \nCommercials, \ngoods for use \nin \nGoods, not available from Canadian sources, to \nbe used in the production of commercials or to be \nphotographed for use in commercials, brochures, \ncatalogues, or other advertising material; goods \nfor use in commercials, brochures, catalogues \nand other advertising material for export. \nExamples: Commodities of commerce, goods for \nsale and photographic equipment. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 44 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties). \n44-\n089Z1663 \nConvention, \ngoods for use \nat \nAny projector, camera, sound and lighting \nequipment, audiovisual equipment, typewriter, or \nother office machine imported exclusively for use \nin the conduct of a meeting or convention, by and \nfor a foreign organization, i.e., a corporation \nwhose head office is outside Canada or an \nassociation that is not incorporated and none of \nwhose members are residents of Canada but \ndoes not include a Canadian branch of any such \nassociation. The goods must be exported \nimmediately following the conclusion of the \nmeeting or convention. \nFull \n\nThe goods \nmust be \nexported at the \nconclusion of \nthe meeting or \nconvention. \n\nForeign Organizations \nRemission Order, 1983 \n84-867 \n\nConveyances Leased buses and aircraft imported into Canada \nfor a temporary period of time, where the length \nof the lease is for an acceptable period of time \n(generally for less than two years cumulative) and \nthere is an arm’s length relationship between the \ntwo parties of the lease. \nThe importer is required to present written \nauthorization from the district tax services office, \nTechnical Interpretation Services Unit (TIS) in the \nregion where the goods will be imported. When \nmaking their application for authorization, \nimporters will be required to provide complete \ninformation of the circumstances under which the \ngoods will be entering Canada, including the ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf30",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 30)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "estimated period of time that the conveyance \nwould be remaining in Canada. \n1/60 \n\nRelief is \nrestricted to \nconveyances \nthat will be in \nCanada for \nless than two \nyears \ncumulative. \n\nValue of Imported Goods \n(GST/HST) Regulations, \nsection 14 \n\n91-0005 \n\nDescriptions \n\nKey \nword \n\nConditions and \nExamples \nType and \nMaximum \nPeriod of \nGST/HST \nRelief \n\nLegislative \nAuthority \nSpecial \nAuthority \nCode \nDisplay, goods \nimported for \nthe purpose of \nBy a national or resident of Mexico, the United \nStates, or Chile under the following conditions: \n(i) to be used solely by or under the \npersonal supervision of the importer in the \nexercise of the business activity, trade, or \nprofession of that person; \n(ii) not be sold or leased while in Canada; \n(iii) be capable of identification when \nexported; \n(iv) be accompanied by a bond in an \namount no greater than 110% of the charges that \nwould otherwise be owed upon entry or final \nimportation, or by another form of security, \nreleasable upon exportation of the goods, except \nthat a bond for customs duties shall not be \nrequired for goods that originate in Mexico, the \nUnited States, or Chile; \n(v) be exported on the departure of the \nimporter or within such other period of time as is \nreasonably related to the purpose of the \ntemporary importation; and \n(vi) imported in no greater quantity than is \nreasonable for their intended use. \nExamples: Includes products which are on \ndisplay. \nAlso includes those goods that form part of the \ndisplay such as stands, tables, backdrops, \ndecorations, display booths, tents and other \nhousings or coverings when these goods form a \npart of the entire display. In the case of tents that \nmust, by such characteristics as design, colour, \nmaterial composition and structure, do more than \nhouse the display. They must form a physical, \nvisual and integral part of the display. \nFull \n\nSee \nConditions. \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder subheading 9823.60 \nwill continue for those goods \nas if the subheading still \nexisted. \nGST Code \n66 \n\nDisplay, goods \nimported for \nthe purpose of \nAt a convention or a public exhibition at which the \ngoods of various manufacturers or producers are \ndisplayed. \nExamples: Includes products which are on \ndisplay and those that form part of the display \nsuch as stands, tables, backdrops, decorations, \ndisplay booths, tents, and other housings or \ncoverings when these goods form a part of the \nentire display. In the case of tents, that must, by \nsuch characteristics as design, colour, material \ncomposition, and structure, do more than house \nthe display. They must form a physical, visual, \nand integral part of the display. \nFull \n\n6 months. \n\nAs per section 140 of the \nCustoms Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder heading 98.19 will ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf31",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 31)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "continue for those goods as \nif the subheading still \nexisted. \nGST Code \n66 \nDisplay, goods \nimported for \nthe purpose of \nAt conferences or seminars conducted by \ninternational organizations or by Canadian \ncompanies for their employees or agents when \nimported by non-residents. \nExamples: Goods for display and apparatus to \ndisplay those goods such as table top displays, \ncomputers, video equipment, lighting equipment, \nand medical equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 48 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n48-\n089N1663 \nEducational \nMaterial \nArticles for use by students undertaking \ncorrespondence courses sponsored by foreign \nschools for use in conjunction with those courses. \nThe importer may be required to provide proof of \nregistration. \nExamples: Books. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 53 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n53-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nEmergency, \ngoods for use \nresponding to \nan \nImported by or on behalf of federal, provincial or \nmunicipal employees involved in coordinating the \nresponse to an emergency as well as by or on \nbehalf of members of first response organizations \nsuch as police, fire and local civil defence groups. \nA situation is generally declared an emergency by \nan official of a federal, a provincial or a municipal \ngovernment. Where an official proclamation has \nnot been issued, officers at the port of entry will \nassess the situation as it develops. If time \npermits, inspecting officers should consult with \nsenior CBSA officers at the regional level or at \nHeadquarters. Appendix C provides contact \ninformation. Should any doubt exist as to the \nseriousness of the situation, clarification will be \nsought from local civil defence groups, such as \npolice or fire departments. \nThe imported goods must be re-exported as soon \nas they are no longer required. \nExamples: Tents, shovels, water purification \nunits, aircraft, aerial surveillance equipment. \nGoods which may be consumed or destroyed in \nresponding to the emergency, such as fire \nFull \n\nThe goods \nmust be \nexported when \nthey are no \nlonger \nrequired. \n\nGoods for Emergency Use \nRemission Order \n73-2529 \n\nsuppressant foam, plastic sheeting, sand, sand \nbags or rations, also qualify for temporary \nimportation. \nFilms Motion-picture films, slides, audio and video tapes \nand sound recordings devoid of advertising for \nuse in sales meetings or staff training or giving \ntechnical instructions to employees, when \nimported by non-residents. \nThese goods may not be used for presentations ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf32",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 32)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "to potential customers or the general public. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 47 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n47-\n089N1663 \nFilms Films, videotapes and slides of an instructive, \ninformative or documentary nature, when \nconsigned to social and service clubs, charitable \norganizations and other similar groups, for \nentertainment. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 52 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n52-\n089Z1663 \nFilms Motion-picture films, videotapes, television and \nradio programs, and other articles for review by a \nrecognized board of censors. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 54 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n54-\n089Z1663 \nFilms, \nadvertising \nWhen imported from Mexico, the United States or \nChile, the samples must meet the following \ncriteria: \n(i) be imported solely to solicit orders for \ngoods or services provided from a country other \nthan Canada; \n(ii) not be sold, leased or put to any use \nother than exhibition or demonstration while in \nCanada; \n(iii) be capable of identification when \nexported; \n(iv) be exported within such period as is \nreasonably related to the purpose of the \ntemporary importation; and \n(v) be imported in no greater quantity than is \nreasonable for their intended use. \nFull \n\nSee \nConditions \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder subheading 9823.80 \nwill continue for those goods \nas if this subheading still \nexisted. \nGST Code \n66 \n\nHarvest \nEquipment \nTrucks, equipment and mobile accommodation \nfacilities, not available from Canadian sources, \nwhen imported by non-residents for their use in \nthe harvesting of crops. \nExamples: Grain box trucks and combines. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 22 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n22-\n089Z1663 \nIn-transit \nMaterial \nArticles for in-transit movement through Canada. \nThe articles must remain in the condition as \nimported with no unpacking and may not be \nstored beyond the time necessary for \ntranshipment. \nExamples: Machinery and household goods. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 57 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n57-\n089Z1663 \n\nDescriptions ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf33",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 33)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Key word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nLecture \nmaterial \nIncluding films, tapes, slides, projectors, \nvideotape machines, sound recorders, charts and \nother articles imported by non-residents for their \nuse in illustrating non-commercial lectures at \nmeetings of educational societies, professional \nassociations, athletic associations, church \ngroups, service clubs and similar organizations, \nwhether or not a fee is to be paid to the lecturer or \nan admission fee is to be charged. \nExamples: Films, projectors, videotapes, models, \nposters. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 49 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n49-\n089Z1663 \nLecture \nmaterial \nRecorded lectures from the Photographic Society \nof America Inc. for instructing individual members \nand affiliated camera clubs in photographic \ntechniques. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 55 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n55-\n089Z1663 \nLight and \nSound \nEquipment \nFor use at a fair, exhibition or rodeo. 1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 37 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n37-\n089Z1663 \n\nLive \nEntertainment \nEquipment for air shows, aquatic displays, trained \nanimal acts, automobile dare-devil shows and \nother acts of a similar character excluding side \nshows of a carnival or midway; costumes, stage \nproperties and related theatrical equipment and \ntrained animals; all of the foregoing when \nimported by non-residents for their use in \nproviding live entertainment. \nGoods for use in live musical acts, excluding \ngoods provided for under item 33 of the Schedule \nto the Temporary Importation (Excise Levies and \nAdditional Duties) Regulations. (See Musical \nInstruments). \nExamples: Lions, tigers, bears, costumes, ramps, \nmonster cars and trucks, motorcycles, aircraft. \nAll types of live musical (e.g., rock, jazz, folk, \nclassical, etc.) concerts, festivals, etc. \nStage properties are items that are placed on the \nstage such as furniture or props. Stage properties \ndo not include the stage. \nThis item also excludes goods for sale (such as \nT-shirts or CDs) and free souvenirs. Such goods \nare to be accounted for on a CAD \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 32 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n32-\n089Z1663 \nMachinery When imported by a non-resident, machinery, \nequipment or other articles, not available from ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf34",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 34)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "production in Canada, for demonstration by a \nCanadian resident to prospective customers. \nExamples: Computer equipment, heat-treating \nequipment, timing equipment, laser particle \ncounter, soldering robots, hydraulic robots, \nvarious vending machines, automatic equipment, \ndata station terminal, power supply, weather \napparatus, meters. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 4 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n04-\n089N1663 \nMusical \nInstruments \nWhen imported by non-residents for their use \nin recording sessions or during live \nperformances. \nExamples: Piano, saxophone, violin. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 33 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n33-\n089Z1663 \nPackaging, \ngoods for \nProduced or owned by a non-resident who is \nconsidering the acquisition of Canadian \nprocessing or packaging machinery, and where \nthe goods are imported to demonstrate the \nperformance of Canadian processing or \npackaging machinery. \nExamples: Sample products and boxes. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 3 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n03-\n089Z1663 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nPhotographic \nLayouts, \ngoods for use \nin \nFor a publication that is published in Canada no \nfewer than four times a year. \nThe importer is required to present a signed \ndeclaration by a responsible officer of the \nimporting company to the effect that: “the \nmerchandise imported by “company name” will \nnot be used to produce any advertising material \nor other printed matter promoting the availability \nof such merchandise in \nCanada.” \nThe importer must maintain records verifying the \nuse of the merchandise in photographic layouts \nfor three years and such records must be made \navailable for inspection when requested by an \nofficer employed in the administration of the \nCustoms Act or the Excise Tax Act. \nExamples: Photographic equipment or film used \nin the production of a layout does not qualify. \nFull \n\n60 days. \n\nMerchandise for \nPhotographic Layouts \nRemission Order \n85-3606 \nPollution \nSurvey \nEquipment \n(Health Survey \nEquipment) \nEquipment for use in the conduct of pollution or \nhygienic surveys in the interest of health or safety. \nExamples: Environmental monitoring units, air \nsampling units, pH meters and sound monitors. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 25 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf35",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 35)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Additional Duties) \nRegulations. \n25-\n089Z1663 \nRacing \nEquipment \nAll the following when imported by a non-\nresident for use in racing: cars, motorcycles, \nwater-borne craft, aircraft, air-cushion vehicles, \nsnow vehicles and other conveyances; \nrepair parts and repair equipment such as tires, \nwheels, spare parts, tools, portable shop \nequipment, etc., required to maintain the \nimported racing vehicle while in Canada; trailers \nand conveyances for moving racing vehicles into \nand from Canada. \nTires or other spare parts may not be imported \non consignment or for disposal in Canada at \nracing events. Fuel in excess of the normal tank \ncapacity of the racing vehicle, oil, grease and \nother consumables shall be assessed taxes at \nthe time of importation. \nExamples: Cars, aircraft and snow vehicles. \nMobile accommodations, mobile kitchens, and \nrelated equipment when imported to support the \nracing team and support personnel and when \nused to promote race-related activities. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 38 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n38-\n089N1663 \nRacing \nEquipment, \nHorses \nSulkies, saddles, harnesses and related \nequipment imported by non-residents for their use \nin racing. \n\nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 40 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n40-\n089Z1663 \n\nReligious/ \nRevival \nMeetings, \ngoods \nfor use at \nGoods imported by non-residents for their use in \nthe conduct of religious or revival meetings in \nCanada, excluding goods for sale. \nExamples: P.A. systems, audio visual equipment, \ntents, tables and chairs. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 51 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n51-\n089Z1663 \nRepair, articles \nfor \nArticles to be repaired, overhauled, altered or \nadjusted. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 16 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n16-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nRepair, articles \nfor \nGoods imported for the sole purpose of \nmaintenance, overhaul or repair of those goods in \nCanada, where \n(i) neither title to nor beneficial use of the \ngoods is intended to pass, or passes, to a person \nin Canada while the goods are in Canada, and \n(ii) the goods are exported as soon after the \nmaintenance, overhaul or repair is completed as \nis reasonable having regard to the circumstances ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf36",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 36)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "surrounding the importation and, where \napplicable, to the normal business practice of the \nimporter. \nFull \n\n12 months. \nThe Minister \nmay extend. \nSubsection 3(d) of the Non-\ntaxable \nImported Goods (GST/HST) \nRegulations \n\nGST Code \n66 \nReplacement \nGoods, \nTemporary \nReplacement or substitute goods that are \nimported under a warranty arrangement to repair \nor replace defective goods, where replacement \ngoods are supplied for no additional \nconsideration, other than shipping and handling \ncharges, and exported without being consumed \nor used in Canada except to the extent \nreasonably necessary or incidental to the \ntransportation of the goods. \nExample: Goods that are loaned by non-\nresidents and imported as temporary \nreplacements to be used while the goods are \ncovered by a warranty are undergoing repair, or a \npermanent replacement is being sought. The \ntemporarily imported replacement goods, as well \nas the repair or permanent replacement, must be \nsupplied under the warranty arrangement. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nSection 5.1 of Schedule VII \nto the Excise Tax Act. \nGST Code \n55 \n\nScientific \nExpeditions, \ngoods for use \nin \nConducted or sponsored by a scientific or cultural \norganization, an institution of learning, or a foreign \ngovernment, where the participants are non-\nresidents, and the sponsors have undertaken to \nmake available to the \nGovernment of Canada all information obtained in \nCanada as a result of the expedition’s field \nstudies. \nNote: Foodstuffs and other consumables, other \nthan alcoholic beverages or tobacco products, \nimported under the above noted conditions may \nqualify for entry under tariff item No. 9906.00.00. \nExamples: Instruments, apparatus, photographic \nequipment, machines or their accessories, used \nto conduct experiments or gather information and \ntools specially designed for the maintenance, \nchecking, gauging or repair of such equipment. \nSpare parts are eligible. \nFull \n\n2 years. \nThe Minister \nmay extend the \ntwo years by \none or more \nperiods, not \nexceeding two \nyears each. \n\nScientific or Exploratory \nExpeditions Remission \nOrder \n95-132 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST Relief \nLegislative \nAuthority \nSpecial \nAuthority \nCode \nSide Shows \n(Concessions) \nGoods, not including anything that is imported for \nthe purpose of being sold or disposed of in any \nmanner in Canada, for use as a side show or a \nconcession. \nAmusement rides are not side shows or \nconcessions. \nTo receive a reduction in the amount of tax \nowing, the period of importation indicated on a \nCAD will be equal to or less than two months. \nOnly two fairs receive funding through Agriculture \nand AgriFood Canada’s Agri-Food Trade 2000 \nfinancial assistance program. They are the Royal \nAgricultural Winter Fair (Toronto) and Agribition \n(Regina). \nExamples: \nThe Order does not apply to tickets, programs, \nbooks and other printed or pictorial matter or ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf37",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 37)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "consumable goods imported for sale or \ndistribution either as prizes or souvenirs. \nFlash merchandise (attention getting, showy, or \nflashy promotional products and displays) used by \nconcessionaires to entice people to participate in \ngames of chance are not to be considered as part \nof the concession but are to be imported under \nthe regular provisions of the Customs Tariff and \nthe Excise Tax Act. \nForeign highway tractors and trailers, which \nengage in the hauling of amusement riding \ndevices from point to point in Canada, qualify for \nfree admission under the provisions of heading \n98.01. \nIn excess of \n(a) in the case of a side \nshow, (i) $100 for each \nperiod or part thereof that the \nside show is used solely at \nfairs or exhibitions \nsubsidized by the \nDepartment of \nAgriculture, or (ii) $200 for \neach period or part thereof \nthat the side show remains in \nCanada and is used for \npurpose other than the \npurpose referred to in \nsubparagraph \n(i); and \n(b) in the case of a \nconcession, (i) $50 for each \nperiod or part thereof that the \nconcession is used solely at \nfairs or exhibitions \nsubsidized by the \nDepartment of \nAgriculture, or (ii) $100 for \neach period or part thereof \nthat the concession remains \nin Canada and is used for \npurposes other than the \npurpose referred to in \nsubparagraph (i). If the \ngoods are used in Canada \nfor less than two months, the \namounts set out above shall \nbe reduced by one half. \nBeyond the two months, the \nSide Shows and \nConcessions Remission \nOrder places no restriction on \nhow long the concession or \nside show may remain in \nCanada. \nSide Shows \nand \nConcessions \nRemission \nOrder \n76-1884 \n\nSimultaneous \nInterpretation \nEquipment \nFor use at meetings of a non-commercial nature \nconducted by international, national or provincial \norganizations. \nExamples: \nMicrophones and head sets. \n1/60 \n\n12 months. The Minister \nmay extend. \nValue of \nImported \nGoods \n(GST/HST) \nRegulations \ncross \nreference to \nItem 50 of the \nSchedule to \nthe \nTemporary \nImportation \n(Excise Levies \nand \nAdditional \nDuties) \nRegulations. \n50-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nSports \nEquipment \nAthletic equipment and apparel, and training and \nother equipment imported by non-resident teams \nor athletes or their support personnel, for their \nuse in connection with professional or organized \namateur sports activities, but excluding goods \nprovided for under item 38 of the Schedule to the \nTemporary Importation (Excise Levies and \nAdditional Duties) Regulations. (See Racing \nEquipment) \nExamples: \nHockey sticks, racquets, protective gear, \nuniforms, jackets, sweat suits, baseball pitching \nmachines. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 41 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf38",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 38)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Regulations. \n41-\n089Z1663 \n\nTest \nEquipment \nSpecially designed tools imported by an \norganization referred to in any of Codes 1750 to \n1756 of Schedule II to the former Act for the \nmaintenance, checking, gauging or repair of \nscientific equipment in use at or by those \norganizations. \nThe organizations referred to in Codes 1750 to \n1756 of Schedule II to the former Act are as \nfollows: \n(a) any elementary or secondary school, \nschool for the handicapped, university, community \ncollege or seminary of learning in Canada, \n(b) any educational or research organization \nnamed in Schedule II to the Financial \nAdministration Act or any similar educational or \nresearch organization established by or under the \nauthority of a provincial government \n(c) any non-governmental organization \noperating on a non-profit basis that is \nincorporated or established in Canada solely for \neducational or religious purposes or solely for the \npurpose of carrying out research designed to \nbenefit the public at large, \n(d) any school, either separately \nincorporated in Canada or, if not incorporated, not \nrelated in any manner to non-qualifying \norganizations, solely established to offer \ninstruction intended to provide individuals with the \nskills required for a trade or other gainful \noccupation or to increase skills or proficiency \ntherein, or; \n(e) any of the following organizations, \nnamely: \n(i) libraries, or; \nart galleries, archives, historical houses or sites, \nzoological gardens, planetaria, botanical gardens, \naquaria, nature centres or other museums, if the \norganization operates on a non-profit basis and \noffers its services to the public generally. \nExamples: \nGauges, meters, and calipers. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 18 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n18-\n089Z1663 \nTest \nEquipment \nSpecialized test equipment imported by the non-\nresident manufacturer of an article to be tested in \nCanada, for use in testing that article. \nExamples: \nGauges and meters. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 19 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n19-\n089Z1663 \nTesting, \narticles for \nArticles to be tested and specialized test \nequipment permanently attached to or installed on \nthose articles. \nThe article must be the item being tested and not \nan item that will do the testing. \nExamples: \nSpecialized cold weather testing equipment \npermanently attached to a vehicle. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 17 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n17-\n089Z1663 \nDescriptions \n\nKey \nword \n\nConditions and \nExamples \nType and ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf39",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 39)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Maximum \nPeriod of \nGST/HST \nRelief \n\nLegislative \nAuthority \nSpecial \nAuthority \nCode \nTheatrical & \nPhotographic \nEquipment \nWardrobe properties, stage properties and \nspecial effects equipment, not available from \nCanadian sources, imported by non-residents for \ntheir use in the filming or video recording of a \ntelevision production, other than a television \ncommercial, or in the production of feature-length \nfilms, motion pictures or films of an educational \ncharacter where the film or video recording to be \nproduced is intended for international distribution. \nExamples: \nStage properties are items that are placed on the \nstage such as furniture or pictures. Stage \nproperties do not include the stage. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 29 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n29-\n089Z1663 \nTools or other \nequipment \nImported by a non-resident, for the erection, \ninstallation, repair or trial of machinery or \nequipment, when supplied by the foreign \nmanufacturer of that machinery or equipment. \nExamples: \nComputers, chart recorders, calibration \nequipment, ammeters, vibration test equipment, \nhand tools, welding apparatus, and hydraulic \nlifting devices. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 10 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n10-\n089N1663 \nVehicles Imported by a non-resident and engaged in the \ntransportation of machinery and equipment to be \nused for demonstration or instructional purposes, \nwhen specially designed or equipped to \nundertake such transport. \nExamples: \nBuses, trucks, motor homes and vans. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 13 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n13-\n089N1663 \nVessels for \nstorage – \n12 months or \nless \nThe imported vessel has been demobilized, that \nis removed from active service, and placed in a \nstorage facility or area. Further, the vessel may \nnot be used as a storage facility nor as a \ntemporary residence nor for any other purpose \nwhile it is in storage. \n\nThese vessels should be documented on a \nBSF865 or a carnet. \nFull \n\n12 months. \nNo extension. \nVessel Duties Reduction or \nRemoval Regulations \n\nVessels for \nstorage – more \nthan 12 \nmonths \n\nThe imported vessel has been demobilized, that \nis removed from active service, and placed in a \nstorage facility or area. Further, the vessel may \nnot be used as a storage facility nor as a \ntemporary residence nor for any other purpose \nwhile it is in storage. \n\nThese vessels must be documented on a CAD \n1/120th \n\n12 months. \nNo extension. \nVessel Duties Reduction or \nRemoval Regulations \n88-0357 \n",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf40",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 40)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Definitions applicable to the above table \nadjustment – to arrange, put in order, regulate, especially by \na small amount. \nadvertising films – means recorded visual media, with or \nwithout sound-tracks, that: \n(a) consist essentially of images showing the nature or operation of goods or services \noffered for sale or lease; and \n\n(b) are of a kind suitable for exhibition to prospective customers but not for broadcast \nto the general public. \nalteration – a modification, other than a repair, but repair or alteration does not include an operation or process \nthat either destroys the essential characteristics of a good or creates a new or commercially different good. \ncarnival – an amusement enterprise consisting of sideshows, vaudevilles, games of \nchance, merry-go-rounds, etc. \ncommercial samples – \n(a) any goods that are representative of a particular category of goods produced outside Canada and that are \nimported solely for the purpose of being exhibited or demonstrated to solicit orders for similar goods to be \nsupplied outside Canada, and \n(b) any films, charts, projectors and scale models and similar items, imported solely for the purpose of \nillustrating a particular category of goods produced outside Canada to solicit orders for similar goods to be \nsupplied from outside Canada. \nconcession – means the right given by a company, to sell goods, at a circus, fair, exhibition, or rodeo. \nconference – a meeting conducted by a manufacturer, distributor, wholesaler, or retailer and attended by \ntheir sales staff, being either employees or commercial agents for consultation. \nemergency – an urgent and critical situation of a temporary nature that exceeds the capacity or authority of a \nprovince or municipality. The situation may be actual or imminent. It has or will result in danger to the lives, \nhealth or safety of individuals, danger to property, social disruption or a breakdown in the flow of essential \ngoods, services or resources. An emergency may result from natural occurrences such as fire, flood, drought, \nstorm or earthquake, as well as from man-made occurrences such as chemical spills, train derailments, trucking \naccidents or acts of sabotage or terrorism. \nevaluation – consists of an operation designed to determine if an article, operating in accordance with its \ndesignated specifications, is suitable or effective in the performance of its function in a particular environment or \nset of circumstances. In other words, the object of an evaluation is to find out if an article, which is assumed to be \nworking properly, can do the required work. \nexhibition – public display of works of art, industrial products, etc. \nfair – periodical gathering for sale of goods, often with shows and entertainment at places and \ntimes fixed by charter, statute or custom. \nmidway – at a fair or exhibition, a central avenue for exhibition of curiosities, amusements, etc. \nnon-commercial – does not promote a particular commercial product or service. ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf41",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 41)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "non-profit – an organization operates on a non-profit basis if it carries out its objectives without pecuniary return to \nits members or shareholders other than as salaries or fees for duties performed or as reimbursement of \nexpenses incurred. \noverhaul – to take apart in order to examine the condition of and repair if necessary. \nrepair – the adjustment of a machine, instrument, electrical device, etc., which may include replacing or \nrefixing parts in order to restore the article to its original operating condition. \nrodeo – exhibition of an individual’s skill in handling animals. \nseminar – a short intensive course conducted by a manufacturer, distributor, wholesaler or dealer and attended \nby their employees or agents when viewing a certain commodity. \nsideshow – a minor show near or with a main exhibition (such as a circus). \nsurvey – inspection or investigation of a condition. \ntesting – consists of an operation designed to confirm if the article is operating or performing properly (i.e., within \nspecific parameters), in accordance with its designed specifications. In other words, the object of a test is to find \nout if the machinery or other plant equipment is working the way it is supposed to work. \n\nAppendix C \nTemporary Importation of Goods in Response to an Emergency \nAn “emergency” is defined as: \nAn urgent and critical situation of a temporary nature that: \n(a) is of such proportions or nature as to exceed the capacity or authority of a province or \nmunicipality to deal with it; \n(b) is caused by an actual or imminent \n(i) fire, flood, drought, storm, earthquake, or other natural phenomenon, \n(ii) disease in human beings, animals or plants, \n(iii) accident or pollution, or \n(iv) act of sabotage or terrorism; and \n(c) results or may result in: \n(i) danger to the lives, health or safety of individuals, \n(ii) danger to property, \n(iii) social disruption, or \n(iv) a breakdown in the flow of essential goods, services or resources. \nFor information regarding importations in response to an emergency, please contact \nthe CBSA's (the Canada Border Services Agency’s) computerized, 24-hour telephone service \n(Border Information Service) at 1-800-461-9999, available free of charge throughout Canada; \npress \"0\" to speak directly with an agent. \n\nAppendix D \nInformation Required Regarding Applications Made by Letter for the Cold \nWeather Testing Program \nRequirements for authorization to use the provisions of tariff item No. 9993.00.00 and \nsubparagraph 3(i)(i) of the Non-taxable Imported Goods (GST/HST) Regulations (reference to \nItem 17 to the Schedule of the Temporary Importation (Excise Levies and Additional Duties) \nRegulations), to temporarily import vehicles, vehicle components, and testing equipment \npermanently mounted on the vehicle, for cold weather testing. \n1. Details about the importer: \n(a) Full legal name of the importer \n(b) Address \n(c) Contact name (someone who has knowledge of the importer's cold weather testing \nprogram) ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf42",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 42)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(d) Telephone number, facsimile number and email address for contact \n2. Details about the Broker (where applicable): \n(a) Full legal name of the brokerage firm employed by the importer \n(b) Address contact name \n(c) Telephone number, facsimile number and email address for contact \n3. Details about the goods to be imported: \n(a) Will the vehicles being imported be production models or prototypes or a combination? \n(b) Describe any special equipment that will routinely be permanently mounted on or \nattached to the vehicles. \n(c) List any spare parts or consumables (e.g., oil, windshield washer fluid, anti-freeze, etc.) \nwhich you intend to import for testing. \n(d) Describe all testing equipment that you plan to import that has not been permanently \ninstalled on the vehicle: identification numbers, model numbers (if available). \n4. Details about the Testing/Test Program: \n(a) What is to be tested (e.g. carburetor, transmissions, cold start, fuel economy, etc.)? \n(b) Describe the method of testing that will be used (e.g. closed circuit, on public roads, etc.). \n(c) Identify location(s) where the vehicles and/or equipment and/or consumables will be \ntested (i.e., city/town and province/territory). Where possible, provide specific addresses. \n(d) How long is the testing period expected to be? Please provide dates or approximate \ndates. \n5. Statement of Purpose: Provide a signed statement from the President or a responsible \nindividual within the importer company, including position and contact information, that: \n\n(a) the vehicles, vehicle components, consumables, and/or testing equipment permanently \nmounted on the vehicle, being imported under this Program are being imported solely for \ntesting purposes and non-consumable goods will be exported; \n(b) the importer is prepared to make importation tracking records and testing itineraries \navailable to the CBSA for review given 48 hours notice; and \n(c) any diversion of goods from the legislation and regulations allowing relief to goods \nimported for Cold Weather Testing will be reported and corrected. \nReferences \nApplicable legislation \n• Customs Tariff \n• Customs Act \n• Excise Tax Act \n• Canadian Payments Act \n• Income Tax Act \n• Special Import Measures Act \n• Temporary Importation (Tariff Item No. 9993.00.00) Regulations \n• Temporary Importation (Excise Levies and Additional Duties) Regulations \n• Non-taxable Imported Goods (GST/HST) Regulations \n• Value of Imported Goods (GST/HST) Regulations \n• Commercial Samples Remission Order \n• Foreign Organizations Remission Order, 1983 \n• Goods for Emergency Use Remission Order \n• Goods Imported for Certification Remission Order \n• Merchandise for Photographic Layouts Remission Order \n• Scientific or Exploratory Expeditions Remission Order \n• Side Shows and Concessions Remission Order \n• CUSMA \n• CCFTA Rules of Origin Regulations \n• CCRFTA Rules of Origin Regulations \nRelated D memoranda ",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-1-pdf43",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-1",
+    "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 43)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "D1-6-1, D1-7-1, D2-1-1, D2-1-2, D2-2-3, D3-1-1, D3-1-5, D7-4-1, D7-4-2, D7-4-3, D8-1-4, D8-1-\n7, D9-1 memoranda, D11-4-2, D11-4-13, D11-4-14, D11-4-19, D11-5-1, D11-5-2, D11-5-3, \nD11-5-4, D11-5-5, D11-5-6, D11-5-7, D11-5-8, D11-5-9, D11-5-10, D11-6-5, D11-6-6, D13-1-1, \nD13-11-1, D17-1 memoranda, D18 series, D19 series, D20-1-1 \nSuperseded Memorandum D \nD8-1-1 dated XXXX \nOther References \nForms A6A, A8A, CAD, D120, E15, BSF865, Certificate of Origin, Schedule VII \n\nRelated links \nCARM: Assess and pay duties and taxes on imported commercial goods \nCARM Client Portal \nCanada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \nThe Administrative Monetary Penalty System \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form \nFor GST/HST information, please contact: \nManager, Goods Unit \nGeneral Operations and Border Issues Division \nExcise and GST/HST Rulings Directorate \nLegislative Policy and Regulatory Affairs Branch \nCanada Revenue Agency \nPlace de Ville, Tower “A”, 16th floor \n320 Queen Street \nOttawa ON K1A 0L5 \nMetadata table \nDescription \n1 or 2 sentences that summarizes the page \nThis memorandum outlines the conditions \nunder which goods may qualify for duty-free \nentry under tariff item No. 9993.00.00 of the \nSchedule to the Customs Tariff. It also \nidentifies those circumstances where \ntemporarily imported goods are entitled to full \nor partial relief of the goods and services \ntax/harmonized sales tax (GST/HST). \nSubject \nSearch or browse by subject the GC Core Subject Thesaurus to \nidentify words within the controlled vocabulary: \nhttp://www.thesaurus.gc.ca/recherche-search/thes-eng.html \nPolicy; Imports; Customs and excise \nKeywords CARM, CARM Client Portal, commercial \nimportation, imports, border, CBSA, CUSMA, \nexports, trade chain partners, customs duties \nand taxes \nContent owner \nCopy and paste the value from the Content owners selection \ntool \nCanada Border Services Agency",
+    "history": "",
+    "last_amended": "2025-10-22",
+    "current_to": "2025-10-22",
+    "citation": "Memorandum D8-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, March 15, 2013\nPDF (439 KB) [ help with PDF files ]\nIn Brief\n1. The following document replaces the previous Memorandum D8-1-2 dated March 15, 2013 2. Changes have been made to reflect headquarters operations realignment. 3. It also contains editing revisions which do not affect or change policies or procedures.\nThis memorandum summarizes the conditions and procedures, which permit a foreign or domestic organization to temporarily import goods and services into Canada for a Canada Border Services Agency (CBSA) recognized convention, meeting, trade show, exhibition or event.",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "Customs Tariff",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "- 9993.00.00\n- 9830.00.00\n- 9823.60.00\n- 9823.70.00\n- 9823.80.00\n- 9929.00.00\n- 9990.00.00\n- 9991.00.00\n- 9936.00.00\n- 9899.00.00\n- 9816.00.00\nTable of Contents Guidelines and General Information CBSA Single Window Service Initial Contact Time Limits Recognition Process Letter of Recognition BID Support Process Collection and Disclosure of Information Access to Information and Privacy (ATIP) Acts Storage of Information Other Government Departments (OGD) Temporary Entry Permit Requirements Temporary Entry of Visitors to Canada Visitor Entry Requirements Travelling With Minors Personal Allowances - Alcoholic Beverages and Tobacco Products Personal Baggage and Conveyances Travelling With $10,000 or More Personal Drugs for Medical Use Working in Canada Non-residents who Render Services in Canada (Canadian Income Tax) Goods and Services Tax/Harmonized Sales Tax (GST/HST) What is the GST/HST Registering for GST/HST GST/HST Status of Imported Goods Foreign Conventions and Tour Incentive Program Rebate for Sponsors and Organizers Rebate for Non-resident Exhibitors More Information Temporarily Importing Event Goods Tariff Item No. 9993.00.00 - Temporarily Imported Goods Tariff Item No. 9830.00.00 and the Foreign Organization Remission Order (FORO) Souvenirs Official Paraphernalia Office Machines and Equipment, Advertising Materials, Commercial and Apparel Samples Competition Racing Vehicles Security Deposits - Form E2B, Temporary Admission Permit ATA Carnet and Taiwan Carnet Certificate of Origin - NAFTA, CIFTA, CCFTA and CCRFTA Prohibited, Restricted, or Controlled Goods Clothing and Textiles Permits Firearms and Personal Protection Weapons Firearms for Display Purposes Narcotics and Other Substances Obscenity, Child Pornography and Hate Propaganda Food, Plants, Animals, Agriculture and Aquatic Commodities Live Animals Export and Import Permit Requirements Endangered Species Radio Communication and Telecommunication Equipment Duties and Taxes Goods Imported for Sale Claiming a Remission Border to Show Service Option 1: Border to Show On-site Service Option 2: Border to Show Off-site Service Special Service Charges (Cost Recovery) Bonded Warehouse Option Exported Goods Moving Goods to the Event Commercial Carriers Private, Rental or Company Vehicle Highway Bonded Carrier Air Carrier Marine Carrier Rail Carrier Courier Courier - Low Value Shipment (LVS) Administrative Monetary Penalty System (AMPS) Exporting Goods Proof of Export and Validation Customs Brokerage Services Hiring a Customs Broker Additional Information Appendix A - Sample of an Initial Letter of Contact to the CBSA-IECSP Appendix B - Citizenship and Immigration Canada (CIC) Appendix C - Transport Canada (TC) Temporary Entry Procedures for Vehicles and Tires (Exhibition or Display Purposes) Appendix D - Canadian Food Inspection Agency (CFIA) Automated Import Reference System (AIRS) Appendix E - Canada Border Services Agency (CBSA) IECSP Contact Information References\nGuidelines and General Information\n1. The International Events and Convention Services Program (IECSP) was developed by the federal government to encourage foreign businesses and organizations to hold their conventions, meetings, trade shows, events and exhibitions in Canada.\n2. As a service for domestic and foreign meetings, events, exhibitions, conventions, and incentive travel, the IECSP, as part of the International Events Section within the Service Planning and Coordination Division of the CBSA, provides guidance and information to facilitate the movement of visitors, event participants, foreign exhibitors and temporarily imported goods and materials into and out of Canada.\nCBSA Single Window Service\n3. The CBSA offers the IECSP as a single window border service to the business community, foreign organizations, event organizers and the conventions visitor and the incentive travel industry. This enables the client to make one primary contact for information on federal government services and requirements associated with international events and conventions taking place in Canada. More complex technical information requests relating to other federal government programs are normally directed to the respective department or agency for clarification and guidance.\n4. Also offered as a single window border service is the CBSA's Foreign Expeditions and Arctic Research (FEAR) program. For information regarding CBSA clearance procedures for articles and equipment being temporarily imported into Canada for scientific, exploratory and itinerant expeditions refer to Memorandum D2-1-2 , Foreign Scientific or Exploratory Expeditions in Canada . Refer to Appendix E for FEAR contact information.\n5. Unless otherwise indicated, all forms, guides, publications and D series Memoranda listed in this document can be found at: www.cbsa.gc.ca/publications/menu-eng.html .\nInitial Contact\n6. Once it has been determined where the event will be held in Canada, the event organizer or a delegated representative can start making arrangements with the IECSP to ensure the smooth processing of goods and delegates across the Canadian border.\n7. To register an event with CBSA online, please visit: www.cbsa.gc.ca/services/ie-ei/notice-avis-eng.html or contact the IECSP Regional Coordinator (RC) at the CBSA office nearest the event location. IECSP contact information is listed in Appendix E.\n8. The following information should be provided:\n- (a) the name and type of event;\n- (b) the date and location of the event;\n- (c) the number of participants, both Canadian and foreign, expected to attend;\n- (d) the name of the person who will be on site and responsible for processing any necessary CBSA documents when the goods arrive in Canada. This could be the event organizer or an employee, a customs broker, or a delegated representative. See Memorandum D1-6-1 , Authority to Act as Agent ;\n- (e) a list of all goods to be brought into Canada, their origin and intended use, as well as details on when, where, and how these goods will arrive;\n- (f) a list of controlled goods being imported;\n- (g) a list of goods, if any, that will be sold or given away;\n- (h) a note requesting the event be considered for Border to Show Service (refer to paragraph 119), if applicable; and\n- (i) questions regarding the possibility of goods qualifying for duty free entry and/or provisions which may provide full or partial relief from the GST/HST.\n9. The initial correspondence should be submitted to the IECSP RC at the CBSA office nearest the event location or, in the case of multi-city events, the CBSA office nearest the location of the first event. An example of an initial letter of contact is shown in Appendix A.\nTime Limits\n10. The IECSP requires fifteen to thirty business days advance notice in order to process a recognition request and/or provide advice on specific Canadian government requirements relating to an event. Event size and logistics, visa requirements and import/export permit requirements are some of the factors considered by the IECSP when determining whether to provide recognition.\n11. If recognition is requested without sufficient notification, the decision to provide IECSP recognition will rest with the local RC.\nRecognition Process\n12. The IECSP facilitates the temporary importation of goods and entry of people associated with foreign conventions, domestic conventions with foreign content, exhibitions, meetings, trade shows and various types of events held in Canada by identifying the CBSA's border requirements as well as other government departments' (OGD) requirements to the client before the event takes place. This is known as the recognition process.\n13. After reviewing the event details presented in the initial request, the IECSP will determine if:\n- (a) the event qualifies under the following two IECSP's international event or convention sector guidelines, stating that the event; (i) is for a bona fide meeting, convention, tradeshow, exhibition, international or special event; (ii) is not undertaken to evade compliance with any legislation or regulatory requirement of any Canadian government department or agency.\n- (b) any applicable tariff remission privileges that may be applied to the goods intended to be imported into Canada;\n- (c) requested Border to Show services can be provided for the event; and\n- (d) there are any OGD requirements that need to be met before holding the event in Canada.\n14. Based on the information provided by the event representative, the IECSP RC will issue a letter of recognition outlining CBSA and OGD requirements.\nLetter of Recognition\n15. The letter of recognition, through which the event becomes a CBSA recognized event, will identify border procedures and any anticipated OGD requirements and specific services the IECSP may provide for the event, such as:\n- (a) Border to Show on-site/off-site services;\n- (b) terms and conditions to secure after hours clearance;\n- (c) determination of relevant border procedures and tariff treatments applicable to the importation of the event's goods;\n- (d) any bonded warehouse privileges;\n- (e) contact information relating to Citizenship and Immigration Canada (CIC) requirements for foreign delegates and workers, work authorization and validation requirements, the need of a speakers letter of introduction or any applicable OGD requirements relating to the event; and\n- (f) any conditions which may attract CBSA special service charges.\n16. For events taking place in multiple Canadian cities, the IECSP RC in the first city the tour will issue a single recognition letter for all locations.\n17. The letter of recognition issued by CBSA will only be provided to event organizers, their customs brokers or designated event representatives. To ensure a smooth entry process, a copy of the letter of recognition should be provided to foreign national participants, exhibitors, delegates, or guest speakers by the event coordinator or broker for eventual presentation to a CBSA officer at the Canadian border crossing.\nSupport Process\n18. In situations where a request for recognition has been sent six months or more in advance of an event or a request has been made for CBSA's support regarding a bid to host a future event, the RC may issue a support letter prior to official recognition.\nLetter of Support\n19. The IECSP letter of support provides less specific information than a recognition letter. It acknowledges that the IECSP is aware of an upcoming event and available to provide guidance and information during the pre-event planning stages. The support letter also helps to facilitate the communication process between the IECSP, the event organizer and the customs broker.\nCollection and Disclosure of Information\n20. All event and personal information provided to the IECSP is collected under the authority of Section 5 of the Canada Border Services Agency Act and is protected in accordance with the Privacy Act . To ensure that event planners and participants are made aware of tax or duty remissions and any specific Canadian government requirements related to their event, the information submitted may be disclosed to other Government of Canada departments and agencies.\n21. Disclosure of the information collected adheres to Canadian legislative requirements and facilitates the entry process for goods and people attending CBSA recognized events held in Canada.\nAccess to Information and Privacy (ATIP) Acts\n22. The Access to Information Act gives individuals a right to access records under the control of a federal government institution. The Privacy Act protects the privacy of individuals with respect to personal information about them held by a government institution and provides individuals with a right to access and request correction to this information. For more information on the Access to Information Act and Privacy Act , please refer to: www.cbsa.gc.ca/agency-agence/reports-rapports/pia-efvp/atip-aiprp/menu-eng.html .\nStorage of Information\n23. The personal information collected through the IECSP is described under the International Events Personal Information Bank (PIB) - CBSA PPU 040 which will be located at: www.cbsa.gc.ca/agency-agence/reports-rapports/pia-efvp/atip-aiprp/infosource-eng.html .\nOther Government Departments (OGD)\nTemporary Entry Permit Requirements\n24. The CBSA administers over 90 acts and legislation on behalf of Canadian OGDs and agencies.\n25. In many instances, the letter of recognition and required travel documents proving citizenship are the only documents required when entering Canada to attend CBSA recognized events. Based on the information provided, the IECSP RC may liaise with the appropriate OGD, such as CIC, Foreign Affairs and International Trade Canada (DFAIT), Transport Canada (TC) to determine if additional information is required. For example, visitors from some countries require CIC issued visas, some goods may need agricultural or health permits issued by the Canadian Food Inspection Agency (CFIA) or import/export permits issued by DFAIT, and a refundable security deposit may be required by the CBSA (refer to the section on Security Deposits). The IECSP RC will also liaise with the various ports of entry so that they will be aware of and prepared for the arrival of participants and goods for the event.\n26. The IECSP RC will provide information regarding specific requirements and conditions associated with the goods or event and how to acquire necessary permits or other required documentation. These requirements, along with contact information, will be explained in the letter of recognition. The IECSP RC will advise if an OGD must be contacted directly for further clarification regarding potential regulations or permit requirements.\n27. For information relating to the various OGD requirements, visit www.canada.gc.ca or refer to the Memorandum D19 Series \"Acts and Regulations of Other Government Departments\". Additional information specific to IECSP recognized events is available in appendices B, C and D on this memorandum.\nTemporary Entry of Visitors to Canada\nVisitor Entry Requirements\n28. Visitors to Canada must meet certain criteria to be found admissible to Canada. Valid travel documents and visas (from visa required countries) must be presented to determine the visitor's eligibility to enter Canada.\n29. To obtain information on the requirements for Canada (or inadmissibility to Canada) as well as a list of countries whose citizens require a visa to enter or transit Canada visit the CIC Web site at: www.cic.gc.ca/english/visit/visas.asp . Enquiries about visa requirements should be directed to CIC's toll-free number (in Canada only) at 1-888-242-2100 . From outside of Canada, the nearest Canadian embassy, high commission or consulate may be contacted directly or contact Canada International at 1-613-944-4000.\nTravelling With Minors\n30. Visitors should ensure they carry proper identification for each minor (under the age of 18) travelling with them. Proper identification includes a birth certificate, a passport, citizenship card, permanent resident card or certificate of Indian status. If you are not the parent/guardian of the minor, you should also obtain written permission from the legal guardian authorizing the trip.\n31. For de tailed information regarding visitors travelling with minors please refer to the CBSA publication entitled BSF5119, Visitors to Canada .\nPersonal Allowances - Alcoholic Beverages and Tobacco Products\n32. Visitors to Canada may import, free of duty and taxes, limited amounts of alcoholic beverages and tobacco products, as long as these items are in their possession when they arrive in Canada.\n33. For detailed information regarding personal allowances and requirements please refer to the CBSA publication entitled BSF5119, Visitors to Canada .\nPersonal Baggage and Conveyances\n34. Visitors to Canada can temporarily import goods for their personal use while in Canada exempt from duties and taxes provided the goods are not subject to restriction are declared, and are exported when leaving Canada.\n35. For detailed information regarding personal baggage, please refer to Memorandum D2-1-1 , Temporary Importation of Baggage and Conveyances by Non-residents and the guide entitled BSF5119, Visitors to Canada .\nTravelling With $10,000 or More\n36. There are no restrictions on the amount of money or the value of monetary instruments that visitors can bring into or take out of Canada, nor is it illegal to do so. However, under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , visitors must report to a border services officer amounts equal to or greater than CAN$10,000. For more information, refer to the CBSA publication entitled BSF5052, Crossing the Border With $10,000 or More .\nPersonal Drugs for Medical Use\n37. Visitors importing prescription drugs should ensure they are clearly identified. The drugs should be in the original packaging, with a label that specifies what they are and that they are being used under prescription. If this is not possible, visitors should possess a copy of the prescription or a letter from a doctor. In Canada, health products may be regulated differently than they are in other countries. For more information regarding health products and their importation into Canada, please consult GUI-0084 Guidance Document on the Import requirements for Health Products Under the Food and Drugs Act and Its Regulations on the Health Canada (HC) Web page at: www.hc-sc.gc.ca .\nWorking in Canada\n38. Non-residents coming to Canada for work require a labour market opinion or \"confirmation\" from Human Resources and Skills Development Canada (HRSDC) and a work permit issued by CIC. A work permit provides a non-resident with permission to work for a specific employer in Canada for a limited period, unless they are exempted within HRSDC confirmation-exemption categories of work. For further information on HRSDC employment authorization exemption details, and employment authorization validation, please refer to the table in Appendix B of this memorandum, which provides a summary of temporary entry requirements that CIC developed to facilitate the entry of short-term business visitors in support of the IECSP.\n39. Non-residents may contact the HRSDC Foreign Worker Program directly at www.hrsdc.gc.ca or through Service Canada at www.servicecanada.gc.ca or call: 1-800-O-Canada ( 1-800-622-6232 ) or TTY/TDD 1-800-926-9105 . Calls can be made from Canada and the United States, toll-free Monday to Friday, 08:00.to 16:00. Service is provided in English and French.\nNon-residents who Render Services in Canada (Canadian Income Tax)\n40. Non-residents who render services in Canada may be required to pay tax on any income earned. For more information on rendering services in Canada, please visit the Canada Revenue Agency (CRA) Web page at www.cra.gc.ca or call the CRA Business Enquiries line at 1-800-959-5525 .\nGoods and Services Tax/Harmonized Sales Tax (GST/HST)\nWhat is the GST/HST?\n41. The goods and services tax/harmonized sales tax (GST/HST) is a tax that applies to most taxable supplies of property and services made in Canada. GST/HST registrants who make taxable supplies (other than zero-rated supplies) in a participating province collect tax on these supplies at the applicable GST/HST rate for that province. For more information on the GST/HST, please refer to the CRA guide RC4022 , General Information for GST/HST Registrants .\nRegistering for GST/HST\n42. Generally, every person who provides property or services in Canada in the course of a commercial activity engaged in by the person in Canada must register for GST/HST purposes except where the person is a \"small supplier\" or is a non-resident person who does not carry on business in Canada. For additional information on GST/HST registration, please refer to the CRA guide RC4027 , Doing Business in Canada - GST/HST Information for Non-residents which is available at: www.cra.gc.ca . To register with GST/HST, call the Canada Revenue Agency Business Enquiries at 1-800-959-5525 for service in English or 1-800-959-7775 for service in French.\nGST/HST Status of Imported Goods\n43. Although the CRA administers the GST/HST, the tax is generally payable to the CBSA in respect of most taxable goods that are imported into Canada. Imported goods that are accounted for under the Customs Act as non-commercial goods, and imported into Canada by a resident of a participating province, are generally subject to HST at the applicable rate for that participating province. Imported goods accounted for under the Customs Act as non-commercial goods that are imported by a resident of a non-participating province are generally subject to GST at the current rate. Imported goods accounted for as commercial goods are subject to GST at the current rate.\n44. Commercial goods imported into Canada are subject to GST/HST with the exception of \"non-taxable imports\". There are specific legislative provisions which deem certain imports to be \"non-taxable imports\" for purposes of the GST/HST, for example:\n- (a) Foreign Organizations Remission Order (FORO), 1983 ;\n- (b) Commercial Samples Remission Order ; and\n- (c) Section 213 of the Excise Tax Act and section 1 of Schedule VII to the Excise Tax Act .\n45. Under FORO, a foreign organization is defined as a corporation whose head office is outside Canada or an association that is not incorporated, has no members who are residents of Canada and does not include a Canadian branch of any such association. Refer to paragraph 66 for more information regarding FORO.\n46. Under the FORO provisions, a meeting, or convention cannot be open to the general public and the goods must be exported immediately following the conclusion of the event.\n47. Pursuant to the Commercial Samples Remission Order full relief of GST/HST may be provided on the importation of commercial samples by a non-resident or a resident who is the designated representative of a foreign supplier and is responsible for negotiating sales contracts only in the name of the foreign supplier under the following conditions:\n- (a) the commercial sample, while in Canada, will remain in the ownership of the non-resident of Canada;\n- (b) where a commercial sample value is more than CAN$1,000, the importer will: (i) give the location(s) in Canada where the sample will be exhibited or demonstrated; (ii) provide proof the sample is at the given location(s); (iii) maintain records of the commercial sample under Section 40, Customs Act and Regulations, while it is in Canada; and (iv) produce the records for inspection on request.\n- (c) the commercial sample will not be exhibited or demonstrated in Canada by anyone other than the importer;\n- (d) goods ordered as a result of the exhibition or demonstration of the commercial sample, will not be supplied from within Canada; and\n- (e) the commercial sample will be exported from Canada within one year of the date of importation.\n48. Pursuant to section 1 of Schedule VII to the Excise Tax Act , imported goods that are classified under particular provisions of the Customs Tariff may be imported without the imposition of GST/HST. The tariff provisions referred to in section 1 of Schedule VII, while no longer in effect for customs duty purposes, are still valid for GST/HST purposes.\n49. Section 1 of Schedule VII to the Excise Tax Act refers to four provisions of the Customs Tariff that permit the GST/HST-free importation of event and convention-related goods:\n- (a) tariff heading 98.19, which describes goods imported for display at a convention or public exhibition where the goods of various manufacturers or producers are displayed, where such goods remain in Canada for a period not greater than six months;\n- (b) tariff item 9823.60.00, in respect of goods intended for display or demonstration that are temporarily imported by a national or resident of Chile, Mexico or the United States;\n- (c) tariff item 9823.70.00, which describes commercial samples that are temporarily imported from Chile, Mexico or the United States; and\n- (d) tariff item 9823.80.00, in respect of advertising films that are temporarily imported from Chile, Mexico or the United States.\n50. Additional information regarding the conditions that must be met for goods to be classified under one of the Customs Tariff provisions referred to above, as well as the administration of these provisions, may be found in Memorandum D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n51. The full text of the remission orders (FORO and Commercial Samples Remission Order ) as well as Schedule VII to the Excise Tax Act , can be accessed from the Department of Justice Canada Web site at www.canada.justice.gc.ca - The Laws Site - Consolidated Acts or Consolidated Regulations. Copies may also be requested from the Department of Justice Publications Department by mail at:\nDepartment of Justice Canada Communications Branch Public Affairs Division 284 Wellington Street Ottawa, ON Canada K1A 0H8\nTelephone: 613-957-4222 Fax: 613-954-0811 E-mail: webadmin@justice.gc.ca\nForeign Convention and Tour Incentive Program\nRebate for Sponsors and Organizers\n52. The CRA administers the Foreign Convention and Tour Incentive Program, which is a program designed to attract foreign conventions and tour groups to Canada through the GST/HST system.\n53. Under the Foreign Convention and Tour Incentive Program, the\n- (a) sponsor of a foreign convention, or\n- (b) the organizer of a foreign convention who is not registered for GST/HST, may be entitled to a rebate of the GST/HST paid on the convention facility, and any related convention supplies acquired exclusively for consumption, use or supply in connection with the foreign convention.\nRebate for Non-resident Exhibitors\n54. Under the Foreign Convention and Tour Incentive Program, non-resident exhibitors who are not registered for GST/HST may be entitled to a rebate of the GST/HST paid on the lease or rental of exhibition space, and any related convention supplies acquired exclusively for consumption, use or supply in connection with a convention. This rebate applies with respect to either a domestic or foreign convention.\nMore Information\n55. Sponsors, organizers and non-resident exhibitors may claim a rebate under the Foreign Convention and Tour Incentive Program by completing Form GST386, Rebate Application for Conventions , and submitting it to the CRA.\n56. The terms \"convention,\" \"convention facility,\" \"foreign convention,\" \"organizer,\" \"related convention supplies,\" and \"sponsor\" are defined in the Excise Tax Act . For more information on the definition of these terms, and the Foreign Convention and Tour Incentive Program in general, please refer to Guide RC4160 , Rebate for Tour Packages, Foreign Conventions, and Non-resident Exhibitor Purchases , which is available on the CRA's Web site at: www.cra.gc.ca/visitors .\n57. For additional information regarding the Foreign Convention and Tour Incentive Program, please contact the CRA at the applicable tax services office listed in Guide RC4027 , Doing Business in Canada - GST/HST Information for Non-Residents , at: www.cra.gc.ca .\nTemporarily Importing Event Goods\n58. Goods cannot be imported if they are prohibited. Import restrictions or controls are not waived because the goods are imported temporarily. The goods must meet all OGD requirements. Refer to paragraph 94 entitled \"Prohibited, Restricted or Controlled Goods\".\n59. Goods imported for sale are not considered to be temporarily imported even though a portion of the goods may not be sold and will subsequently be exported. Duties and taxes, including GST/HST, will be imposed on these goods when they are imported.\n60. Goods for sale are to be accounted for upon entry in Canada on a B3 Canada Customs Coding Form . Completion instructions and Form B3 entry types are discussed in detail, in Memorandum D17-1-10 , Coding of Customs Accounting Documents and in guide BSF5079, Importing Commercial Goods Into Canada .\nTariff Item No. 9993.00.00 - Temporarily Imported Goods\n61. Generally, all goods being imported temporarily into Canada will qualify for customs duty free entry under tariff item No. 9993.00.00 as long as the goods are not being imported for sale, lease, further manufacturing, or processing. For clarification on tariff classification, refer to Memorandum D10-13-1 , Classification of Goods . For additional information on tariff item No. 9993.00.00, refer to Memorandum D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n62. There are no restrictions on temporary importation of most types of goods or how they may be used. However, it must be clearly shown that there is an intention to export the goods at the end of the event. As such, consumable goods generally do not qualify under tariff item No. 9993.00.00. For example, fireworks that are imported for pyrotechnic competitions are consumable goods and are not entitled to the provisions of this tariff item.\n63. Projectors, cameras, audio visual equipment, sound and lighting equipment, computers, and other office equipment used for display or demonstration purposes, qualify for customs duty free temporary entry under tariff item No. 9993.00.00 provided they are exported from Canada within 18 months.\n64. Goods cannot be imported in a quantity that may cause the inspecting CBSA officer to doubt that they will be exported.\n65. Goods that are eligible for temporary importation can be documented on Form E29B, Temporary Admission Permit , or an Admission Temporaire/Temporary Admission (ATA) Carnet or a Carnet de Passages en Douane (C.P.D). Canada/China Taiwan Carnet (refer to paragraph 85 for more details on carnets), and a refundable security deposit may be required (in the case of an E29B).\nTariff Item No. 9830.00.00 and the Foreign Organization Remission Order (FORO)\n66. The Foreign Organization Remission Order, 1983 , provides relief of GST/HST and excise taxes on equipment imported by a foreign organization holding a convention in Canada. The term \"equipment\" includes projectors, cameras, sound and lighting equipment, audio-visual equipment or other office machinery imported exclusively for use in the conducting of the meeting or convention. A \"foreign organization\" is defined as a corporation whose head office is outside Canada or an association that is not incorporated and none of whose members are residents of Canada, but does not include a Canadian branch of any such association. The meeting or convention cannot be open to the general public. The equipment is imported under tariff item No. 9993.00.00 and the goods must be exported immediately after the conclusion of the meeting or convention.\n67. Under the above conditions the following goods are customs duty free in accordance with tariff item No. 9830.00.00 and free of GST/HST and excise taxes under FORO:\n- (a) banners, flags, papers, shields, stand decorations, backdrops, and other decorations;\n- (b) identification badges;\n- (c) information bulletins, booklets, programs, and memoranda relating to the meeting or convention or to products displayed at the meeting or convention;\n- (d) lapel buttons, billfolds, key cases, pens, pencils, corsages, T shirts, scarves, mugs, jewellery, badges, and other souvenirs and official paraphernalia;\n- (e) printing plates, rolls, cylinders, matrices, moulds, exposed positive or negative films, and other goods for the production of advertising matter relating to the meeting or convention; and\n- (f) stationary, paper clips, pens, pencils, and other office supplies (not including office machinery).\nSouvenirs\n68. Souvenirs are considered give away items (such as lapel buttons, billfolds, key cases, pens, pencils, corsages, T-shirts, and scarves) that are distributed free to all persons attending a foreign event. The quantities must be limited to the expected attendance at the event.\n69. Souvenirs, regardless of their value, qualify for duty-free entry under tariff item No. 9830.00.00 as long as the provisions listed in paragraphs 66 and 67 are met. The FORO, remits the GST/HST and excise taxes owing on those souvenirs valued individually at less than CAN$25. Under this provision, souvenirs valued in excess of CAN$25 are relieved of the requirement to pay GST/HST and excise taxes as long as they are exported.\n70. Souvenirs imported by a foreign organization are accounted for on Form B3. The goods are classified under tariff item No. 9830.00.00 as customs duty-free and special authorization code 84-867 is entered in field 26 to relieve the GST/HST.\n71. Souvenirs that are not exported and remain in Canada at the end of the event will be accounted for on a Form B3.\n72. The CBSA publications entitled BSF5079, Importing Commercial Goods Into Canada and Memorandum D17-1-10 , Coding of Customs Accounting Documents provide instructions on how to complete Form B3.\nOfficial Paraphernalia\n73. Official paraphernalia means mugs, jewellery, pens, scarves, T-shirts, badges, and similar items bearing the official registered symbol of a foreign organization. The paraphernalia is generally imported by the foreign organization for sale at its meeting or convention. Official paraphernalia that is given away is treated as a souvenir.\n74. Normally goods imported for sale must be fully duty and tax paid at the time of importation. Only official paraphernalia that qualifies for duty free importation under the provisions of tariff item No. 9830.00.00 and the FORO may be documented on a Form E29B or on a carnet.\n75. Once the meeting or convention is over, all unsold official paraphernalia must be exported and the official paraphernalia remaining in Canada must be accounted for on a Form B3. The goods are customs duty free under tariff item No. 9830.00.00. The GST/HST is relieved under FORO based on the percentage of non-residents officially in attendance at the meeting or convention.\n76. If the total value of the shipment is CAN$1,600 or more, the goods must be listed on a CBSA invoice or on commercial invoices, giving the name of the organization, the place and date of purchase, a description of the goods, the quantity, and their value.\nOffice Machines and Equipment, Advertising Material, Commercial and Apparel Samples\n77. Office machines and equipment may be imported temporarily by foreign organizations customs duty free under tariff item No. 9993.00.00 and relieved of the GST/HST under the FORO.\n78. Advertising material such as catalogues, price lists, and trade notices may be imported into customs duty free under tariff item Nos. 4911.10.10 and 9929.00.00 when the conditions of these tariff items are met. Goods of these tariff items may also be eligible for GST/HST and excise tax relief under the Advertising Material Remission Order. For further information, refer to Memorandum D8-3-1 , Tariff Item Nos. 4911.10.10 and 9929.00.00 and the Advertising Material Remission Order .\n79. Commercial samples of negligible value coming from the United States, Mexico, Chile or Costa Rica, regardless of the country of origin or tariff treatment, imported solely for the solicitation of orders for goods or services provided from a country other than Canada, may be imported into customs duty free under tariff item No. 9990.00.00.\n80. Samples, originating in any country, representative of a particular category of goods that have been produced or an article for which production is contemplated may be imported into customs duty free under tariff item No. 9991.00.00. Apparel samples imported for use in the development of sketches or patterns, or in determining the technical elements of manufacturing apparel, by a person in Canada in the business of designing apparel and selling apparel or apparel designs may be imported into customs duty free under tariff item No. 9936.00.00. The goods of both these tariff item numbers may be entitled to relief of the GST/HST under the Samples of Negligible Value Remission Order . For further information refer to Memorandum D8-2-8 , Samples of Negligible Value (Tariff Item Nos. 9990.00.00 and 9991.00.00). For further information on apparel samples, refer to Memorandum D8-2-14 , Tariff Item 9936.00.00 - Apparel Samples .\nCompetition Racing Vehicles\n81. Non-resident participants in closed-course races sanctioned by a recognized racing sanctioning body such as the Fédération Internationale de l'Automobile (FIA) , National Association for Stock Car Racing (NASCAR), American Motorcycle Association (AMA), Indy Racing League (IRL), are not required to document or post security for the following goods:\n- (a) racing vehicles;\n- (b) trailers and conveyances for moving racing vehicles;\n- (c) repair parts and repair equipment such as tires, wheels, spare parts for the racing vehicles;\n- (d) tools and portable shop equipment required to maintain a racing vehicle; and\n- (e) mobile accommodations, mobile kitchens and related equipment, when imported to support the racing team and support personnel and when used to promote race-related activities.\n82. These goods qualify for customs duty-free entry under tariff item No. 9993.00.00 and for relief from the GST/HST and excise taxes under the Non-taxable Imported Goods (GST/HST) Regulations and Item 38 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations . It should be noted that fuel in excess of the normal tank capacity of the racing vehicle, oil, grease and other consumables are not eligible for customs duty or GST/HST relief and shall be assessed customs duties and taxes at the time of importation.\nSecurity Deposits - Form E29B, Temporary Admission Permit\n83. To ensure that the temporarily imported goods are subsequently exported from Canada, the inspecting CBSA officer may require a security deposit. The maximum amount of the security deposit cannot exceed the duties (including the GST/HST and any other excise taxes) that would be payable if the goods were accounted for under the provisions of section 32 of the Customs Act (i.e., if the goods were permanently imported).\n84. Goods imported for sale are not eligible under tariff item No. 9993.00.00, even when there is a reasonable expectation that some of the goods will not be sold and the unsold units will be exported. Examples of goods imported for sale are posters, T-shirts and CDs imported by a touring company for sale during their performances, or goods imported for sale at trade shows or conventions.\nATA Carnet and Taiwan Carnet\n85. Goods that qualify for temporary importation are normally documented on Form E29B, Temporary Admission Permit . However, these goods may instead be documented on a carnet. Carnets are international customs documents designed to simplify and streamline temporary entry procedures. Carnets are particularly useful for goods that will be imported into more than one country during the period for which the carnet is valid. A carnet replaces national temporary entry documents such as the Canadian Form E29B, and also guarantees duties will be paid if the temporarily imported goods are not re-exported in the time period allowed. Consequently, carnets eliminate the requirement to post additional security with customs.\n86. Using a carnet for importing, exporting, or the transit of goods does not exempt those goods from Canadian customs laws, regulations, and procedures. Goods will not be released on a carnet unless they qualify for temporary entry and the required documents or certificates are presented to the CBSA.\n87. Goods intended for sale, lease or processing are not allowed temporary importation on a carnet. Goods such as plants, food, and other consumable items that may be given away, disposed of, or used up are also not permitted on a carnet.\n88. Where a carnet holder authorizes a customs broker or an agent to act on his or her behalf, the CBSA may ask the broker or agent to produce written authorization from the person or company identified on the front cover of the carnet.\n89. If the goods listed on the carnet do not qualify for duty free temporary importation, the carnet holder or representative will be advised that the goods must be either exported immediately or entered with a Form B3 and any applicable duty and taxes paid. For more information, refer to Memorandum D8-1-7 , Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\nCertificate of Origin - NAFTA, CIFTA, CCFTA and CCRFTA\n90. To benefit from a preferential tariff treatment provided under NAFTA (U.S./Mexico), CIFTA (Israel), CCFTA (Chile), or CCRFTA (Costa Rica), importers must be in possession of the applicable Certificate of Origin (NAFTA [Form B232], CIFTA [Form B239], CCFTA [Form B240], or CCRFTA [Form B246]). At the time of accounting, a claim for a preferential tariff treatment will indicate that the prescribed Certificate of Origin is in the importer's possession. The Certificate of Origin must be presented upon request to a CBSA officer.\n91. A security deposit is not necessary for the temporary importation of goods originating from a NAFTA, CIFTA, CCFTA, or CCRFTA free trade partner when the importer presents the corresponding Certificate of Origin. This certifies that the goods in question meet the specific rules of origin applicable to each free trade agreement.\n92. A formal Certificate of Origin is not required for goods valued at less than CAN$1,600 being imported under a free trade agreement. A handwritten statement attesting to the origin of the goods, either stamped or typed on a commercial invoice for the goods in question, is sufficient. For complete CBSA invoice requirements, refer to Memorandum D1-4-1 , CBSA Invoice Requirements .\n93. Certificate of Origin forms are available at all CBSA Regional offices and may also be found online at: www.cbsa.gc.ca/publications . In-depth information on free-trade agreements can be found in CBSA Memoranda Series D11 \"General Tariff Information\".\nProhibited, Restricted, or Controlled Goods\nClothing and Textile Permits\n94. DFAIT administers quota controls on clothing and textiles. Effective April 1, 2005, only those clothing and textile products that are eligible for a tariff preference level (TPL) benefit established under NAFTA the CCFTA or the CCRFTA are subject to import permit requirements. Otherwise, import permits for clothing and textiles issued pursuant to the Export and Import Permits Act will no longer be required. Memorandum D19-10-2 , Export and Import Permits Act (Importations) , contains additional information on permits.\n95. Further information on clothing and textile import permit requirements can be obtained from:\nTextiles and Clothing Section Trade Policy Division Export and Import Controls Bureau Foreign Affairs and International Trade Canada 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 613-944-1804 Fax: 613-995-5137 Web site: www.internationaltrade.gc.ca\nFirearms and Personal Protection Weapons\n96. The CBSA is responsible for controlling firearms brought into Canada and there are stringent regulations governing the cross border movement, possession, and use of firearms.\n97. For detailed information regarding firearm restrictions please refer to the guide entitled BSF5082, Visitors to Canada and Other Temporary Residents .\nFirearms for Display Purposes\n98. In keeping with Canada's multilateral agreements on the international movement of firearms, an importer wanting to import firearms temporarily for display will need a permit, as required under the Export and Import Permits Act . Contact Foreign Affairs and International Trade Canada at www.international.gc.ca or call 1-800-267-8373 (in Canada) or 1-613-944-4000 from the USA (charges will apply), to obtain information on applying for one.\n99. Automatic firearms are subject to re-export controls and dependent upon destination and may not be allowed to leave Canada. Please refer to the \"Automatic Firearms Country Control List\" of the \"A Guide to Canada's Export Controls\" at: www.exportcontrols.gc.ca . For further information, contact:\nInternational Trade Canada Firearms Export and Import 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 613-996-2387 Fax: 613-996-9933\nNarcotics and Other Substances\n100. The compliance and monitoring of narcotics, precursor chemicals, and controlled drugs and substances in Canada is overseen by HC's Office of Controlled Substances. Through strict import restrictions requiring import permits HC also works with law enforcement agencies to aid in the proper handling and reporting of controlled substances that have been diverted from legal channels. For more details, refer to Memorandum D19-9-2 , Regulations of Narcotics and Controlled and Restricted Drugs (Narcotic Control Act, Food and Drugs Act) .\nObscenity, Child Pornography and Hate Propaganda\n101. Any books, printed paper, drawings, paintings, prints, photographs, or representations of any kind that are deemed to be obscene under subsection 163(8) of the Criminal Code , that constitute hate propaganda within the meaning of subsection 320(8) of the Criminal Code , that are of a treasonable character, within the meaning of section 46 of the Criminal Code , or that are of a seditious character, within the meaning of sections 59 and 60 of the Criminal Code , are prohibited from entering Canada. Further, any photographic, film, video or other visual representations, including those made by mechanical or electronic means, or written material, that are deemed to be child pornography within the meaning of section 163.1 of the Criminal Code , are also prohibited entry into Canada. For more information, refer to Memorandum D9-1-1 , Canada Border Services Agency's Policy on the Classification of Obscene Material , Memorandum D9-1-15 , Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason , and tariff item No. 9899.00.00.\nFood, Plants, Animals, Agricultural and Aquatic Commodities\n102. The Government of Canada protects the health of Canadian animals, plants and natural habitats by restricting the importation of food, animals, plants and related products from foreign countries. These items can introduce harmful diseases, pests, viruses and microorganisms.\n103. For more information on the import requirements for food, agricultural inputs, and agricultural products regulated by the CFIA and other government departments, refer to Memorandum D19-1-1 , Food, Plants, Animals and Related Products or refer to Appendix D for information on the CFIA Automated Import Reference System or visit the CFIA Web site at www.inspection.gc.ca for complete information on federal inspection services related to food, animal health, and plant protection.\n104. Upon arrival in Canada, all un-manufactured wood packaging and dunnage associated with shipments originating from outside the continental United States, must display a valid International Plant Protection Convention (IPPC) mark. In the absence of an IPPC mark, a valid Phytosanitary Certificate from the country of origin (with the exception of China) stating an accepted treatment, which identifies the load, will be accepted. In both instances the wood packaging must be free from living pests and signs of living pests. For details, refer to the CFIA's D-98-08, Entry Requirements for Wood Packaging Materials produced in all areas other than the Continental United States at www.inspection.gc.ca .\nLive Animals\n105. The owner or a designated representative must accompany all live animals entering Canada. The CFIA has information on import procedures for animals outlining basic guidelines for temporary import of animals.\n106. Pet dogs and cats can be brought into Canada from the United States with a certificate of vaccination issued by a licensed American or Canadian veterinarian clearly identifying the pet and certifying that it has been vaccinated against rabies some time during the previous 36 months. An exception is made for puppies or kittens that are younger than three months old.\n107. Seeing-eye dogs are allowed into Canada without restrictions. Canadian law also guarantees that anyone using seeing-eye dogs may bring them into restaurants, hotels, and other businesses.\nExport and Import Permit Requirements\n108. It should be noted that certain goods are subject to restrictions by quotas and/or tariffs under the Export and Import Permits Act (EIPA), such as textiles and clothing, agricultural products, steel products, weapons and munitions. For more information, refer to Memoranda D19-10-2 , Export and Import Permits Act (Importations) , D19-10-3 , Administration of the Export and Import Permits Act (Exportations) , D10-18-1 , Tariff Rate Quotas , D10-18-5, Customs Bonded Warehouses - TRQ Agricultural Goods , and D10-18-6 , First-Come, First-Served Agricultural Tariff Rate Quotas . Questions concerning permit requirements and the issuance of import permits should be directed to:\nExport and Import Controls Bureau Foreign Affairs and International Trade Canada 125 Sussex Drive, Tower C, 4th Floor Ottawa ON K1A 0G2\nTelephone: 613-944-1804 Fax: 613-995-5137 www.exportcontrols.gc.ca\n109. Persons leaving the United States should check with the U.S. Department of Agriculture before departure to determine if there are any special requirements or restrictions on exporting agricultural goods.\nEndangered Species\n110. A Convention on International Trade In Endangered Species of Wild Fauna and Flora (CITES) permit is required for CITES-listed plant and animal species brought into Canada, including those kept as pets, and for any items made from them such as coats, handbags, or shoes. For more information on Canadian laws concerning endangered species, contact:\nConvention on International Trade in Endangered Species Canadian Wildlife Service Environment Canada Gatineau QC K1A 0H3\nTelephone: 819-997-1840 or 1-800-668-6767 (toll-free number) Fax: 819-953-6283 www.cites.ec.gc.ca\n111. Further details can be found in Memorandum D19-7-1 , Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) .\nRadio Communication and Telecommunication Equipment\n112. Industry Canada is responsible for the Radiocommunication Act and Telecommunication Act . Examples of the types of goods that are controlled under these acts include citizen band (CB) radios, amateur radios, walkie-talkies, cellular phones, and direct-to-home (DTH) satellite dishes. As a general rule, authorization to operate radiocommunication and telecommunication equipment in Canada is based on the principle that the equipment will neither cause interference to Canadian stations, nor will the equipment be protected against interference. United States residents visiting Canada may import these items as part of their personal luggage, without authorization from Industry Canada.\n113. Visitors from countries other than the U.S. should contact Industry Canada at www.strategis.gc.ca or call them at 1-800-328-6189 . Refer to Industry Canada's Radiocom information circular RIC 66, Addresses and Telephone Numbers of Regional and District Offices for regional contact information to request authorization to operate radio communication or telecommunication equipment in Canada. Visitors may also call 613-998-3693 or contact the Spectrum Management and Telecommunications section of Industry Canada by email at: spectrum_pubs@ic.gc.ca .\nDuties and Taxes\nGoods Imported for Sale\n114. At the time of importation the importer has three options for goods to be sold at an event:\n- (a) the goods may be fully accounted for at the time of release on a Form B3, Canada Customs Coding Form ;\n- (b) the bonded warehouse procedure may be used for the facility where the goods will be sold or repaired (for additional information on this procedure, please refer to Memorandum D7-4-4 , Customs Bonded Warehouses ) or;\n- (c) the goods will enter a sufferance warehouse for processing and release by CBSA as outlined in Memorandum D4-1-4 , Customs Sufferance Warehouses .\n115. When any unsold goods are exported at the close of an event and proof of export has been provided to CBSA, the importer of record is entitled to a refund of the duties and some taxes (not the GST/HST) paid on the unsold portion of the shipment, as outlined in Memorandum D6-2-3 , Refund of Duties and Form B2, Canada Customs - Adjustment Request completion instructions can be found in D17-2-1 , Coding of Adjustment Request Forms . For more details on export procedures for E29Bs, refer to Memorandum D8-1-4 , Form E29B, Temporary Admission Permit .\n116. Under certain circumstances a portion of an event site may be licensed by CBSA as a bonded warehouse. Once an event site is authorized as a licensed bonded warehouse, the goods for sale will move directly into the bonded warehouse area and the duties and taxes, including the GST/HST, will be deferred until the goods have been either sold or exported. For more information on the bonded warehouse option for conventions, refer to paragraph 127 \"Bonded Warehouse Option\".\nClaiming a Remission\n117. To claim a remission of the duties and taxes imposed under the Excise Tax Act , the importer must present a completed Form B2 for all official paraphernalia that is exported under CBSA supervision. Memorandum D6-2-3 , Refund of Duties , outlines the legislation and explains the policy and procedures for the refund of duties on imported goods.\n118. A remission of duties and taxes imposed under the Excise Tax Act may be granted as specified in Section 6 of the FORO.\nBorder to Show Service\n119. Border to Show are facilitative services offered by the IECSP to ensure the timely arrival of commercial goods, temporarily imported for display purposes to IECSP recognized events. With Border to Show service authorization, commercial shipments will move directly to an event venue instead of being processed for release into Canada at a CBSA port of entry or travelling to a bonded warehouse for processing by the CBSA.\n120. Requests for Border to Show services should be included in the initial request for recognition to the CBSA. Border to Show services could include one of two options, on-site or off-site facilitation. The IECSP RC will determine which events qualify for Border to Show authorization and articulate which service option applies in the letter of recognition. In some instances, special service charges may apply (refer to Memorandum D1-2-1 , Special Services ). For more information on the letter of recognition, refer to paragraph 15.\nOption 1: Border to Show Broker On-site Service\n121. For events granted the Border to Show option with broker on-site service, commercial shipments will move directly to an event venue where a CBSA officer will be present to process documentation and perform any required examination of goods.\nOption 2: Border to Show Off-site Service\n122. For events granted the Border to Show option with off-site service, commercial shipments will move directly to an event venue. The importer, carrier, and/or broker must report to a designated CBSA office where a officer or RC will process the documentation and perform any required examination of goods.\nSpecial Service Charges (Cost Recovery)\n123. Cost recovery procedures are applied to all requests for new or enhanced service from an identifiable client receiving a specific benefit from the CBSA, for an external client, such as an importer, a transportation company, a municipality or an airport operating authority, or from a federal government department or agency, the government of a province, or an international government, or other body.\n124. The fees charged for the CBSA services represent, to the extent possible, the actual cost of providing the services.\n125. Section 167 of the Customs Act provides CBSA the authority to charge for special services. Cost recovery for the Convention Services Program may be applied to the following types of services:\n- (a) CBSA clearance of imported goods and conveyances;\n- (b) CBSA clearance of arriving international passengers;\n- (c) CBSA clearance of goods for export;\n- (d) CBSA services to conventions or international events in Canada; and\n- (e) CBSA performing collection of fees, levies, or taxes at the border on behalf of another federal department, agency or a province.\n126. Special service charges may not be applicable during regular business hours, which may vary depending upon the location of the event. Contact the IECSP RC located in the region where the event is being held, to determine what the local CBSA business hours are, or call the Border Information Service (BIS) phone service during regular business hours, Monday to Friday (except holidays) from 8:00-16:00 local time at 1-800-461-9999 (toll free) within Canada or at 204-983-3500 or 506-636-5064 (long-distance charges apply) from outside Canada. For more information on the BIS line, please refer to the CBSA publication entitled BSF5051, Border Information Service (BIS) . Memorandum D1-2-1 , Special Services , explains the guidelines and charges to be applied by CBSA.\nBonded Warehouse Option\n127. Bonded warehouses are facilities licensed and regulated by the CBSA and operated by the private sector. Goods stored in a bonded warehouse are considered to have been brought into Canada but have not been released by the CBSA. IECSP recognized events may apply for a temporary ( up to 90 days with the possibility of an extension ) bonded warehouse licence for the event location or a part of the location if CBSA requirements are met.\n128. An event planner or organizer, a convention or conference facility owner or operator, a hotel operator, or a customs broker can apply for a bonded warehouse licence.\n129. To apply, complete Form E401, Application for a Licence to Operate a Customs Bonded Warehouse , and submit it to the nearest CBSA office. For further information on this option, refer to Memorandum D7-4-4 , Customs Bonded Warehouses , under the heading \"Bonded Warehouse Program\".\nExported Goods\n130. Exported goods (i.e. goods removed from the bonded warehouse) must be reported (see \"Exporting Goods\" section) on a consolidated or individual B3, type code 21, \"Ex-Warehouse, Export Entry\".\nMoving Goods to the Event\nCommercial Carriers\n131. All event goods being shipped by a commercial carrier (in all modes of transport) must be presented to CBSA via Electronic Data Interchange (EDI) or the eManifest portal. All cargo and conveyance data must be provided to the CBSA for processing within the timeframes specified in the Reporting of Imported Goods Regulations . Providing a copy of the letter of recognition to the driver of a commercial load bound for an IECSP recognized event may be beneficial. For guidelines pertaining to the electronic transmission of advance cargo and conveyance information, please refer to the mode-specific Electronic Commerce Client Requirements Document found at: www.cbsa.gc.ca/eservices/eccrd-eng.html .\n132. Convention display goods being shipped by carrier to a recognized convention with Border to Show privileges may obtain an authorization (one trip), to transport goods inland to the event site. The one trip authorization requires a refundable security deposit and a completed Form E370, Application to Transact Bonded Carrier and Forwarding Operations . See the D3 Memoranda Series \"Transportation, for single trip authorizations and guidelines on in-bond movement of goods.\n133. Depending on the risk associated with the goods, the shipment may be documented on a Form E29B and a refundable security deposit; in an amount equal to the duty and taxes otherwise payable on the goods may be required. The security deposit may be posted in cash, certified cheque, or a standing surety bond. For additional information on posting security with the CBSA refer to D1-7-1 , Posting Security for Transacting Bonded Operations .\n134. Commercial goods imported for sale, being shipped by a carrier to an event site, cannot be documented on Form E29B or a carnet. The importer or the customs broker must present the appropriate B3 accounting documents and pay the duty and taxes to release the goods into Canada.\nPrivate, Rental or Company Vehicle\n135. Tourists, visitors, and temporary residents such as students or individuals with valid work permits can temporarily import a motor vehicle into Canada provided the vehicle is exported within three years. For further information, refer to Memorandum D2-1-1 , Temporary Importation of Baggage and Conveyances by Non-residents .\n136. For both the air and highway modes, delegates bringing goods in hand baggage (hand-carried goods) or by private, rental, or company vehicles should carry an inventory list of goods as well as a copy of the letter of recognition for presentation on arrival. Hand-carried goods are defined as commercial goods carried by a paying passenger onboard a traveller's commercial conveyance (bus, taxi, airplane, ship, etc.) or commercial goods being imported and accounted for at the port of entry by the owner of a business, or an employee, driving a \"not-for-hire\", non-commercial conveyance. Hand-carried goods are fully exempt from the cargo and conveyance requirements of the commercial entry process, as outlined in the link located in paragraph 131. For further information, please refer to the section entitled Commercial reporting requirements .\n137. Travellers to the event should be prepared to answer questions from CBSA officers about the accompanying goods (description, quantity, value, and origin).\n138. For commercial goods that are shipped by private, rental or company vehicle and destined for an event granted Border to Show services, the importer must declare the shipment at the first point of arrival for CBSA processing and authorized release before moving inland to the event site.\n139. For commercial goods that are shipped by private, rental or company vehicle, the importer may list the goods on a Form E29B or a carnet upon their arrival or prior to their arrival at the border and post a refundable security deposit, if required, at the time of entry. For additional information on Form E29B and carnets, please refer to D8-1-4 , Form E29B, Temporary Admission Permit and D8-1-7, Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\n140. If the shipment contains any goods for sale, a completed Form B3 must be presented to the CBSA at the time of entry into Canada for payment of full duties and taxes. Procedures for completing B3 accounting documents can be found in BSF5079, Importing Commercial Goods Into Canada .\nHighway Bonded Carrier\n141. A bonded highway commercial carrier is authorized to transport goods into Canada and assumes full liability for the goods.\n142. On arrival in Canada, the bonded carrier must report to CBSA all goods carried in the vehicle on a Form A8A(B) for each shipment. When goods are released to an inland destination, the carrier will present copies of Form A8A(B) to the inland CBSA office at the destination.\n143. Detailed instructions on bonded carrier procedures can be found in Memorandum D3-4-2 , Highway Cargo - Import Movements .\nAir Carrier\n144. For CBSA regulations on reporting of goods transported in the air mode, refer to Memoranda D3-2-2, Air Cargo - Import and In-Transit Movements or for carriers reporting air shipments at highway ports of entry refer to D3-4-2 , Highway Cargo - Import Movements .\nMarine Carrier\n145. For CBSA regulations on reporting of goods transported in the marine mode, refer to Memorandum D3-5-2, Marine Cargo - Import Movements .\nRail Carrier\n146. For CBSA regulations on reporting of goods transported in the rail mode, refer to Memorandum D3-6-6 , Rail Cargo - Import Movements .\nCourier\n147. Courier means all common commercial carriers, regardless of mode of transport, including freight forwarders and de consolidators.\n148. When it has been determined that the value for duty of goods being imported by courier does not exceed CAN$20 per shipment, the goods, other than prescribed goods are generally non-taxable for GST/HST purposes.\n149. Although the following importations may be relieved of GST/HST by virtue of other provisions, they are considered \"prescribed goods\" and are excluded from the general rule above:\n- (a) alcoholic beverages, cigars, cigarettes, and manufactured tobacco, regardless of value;\n- (b) gifts valued at $60 or less, as outlined in Memorandum D2-1-4 , Casual Donations - Tariff Item No. 9816.00.00 ;\n- (c) books, newspapers, magazines, periodicals, and other similar publications shipped from suppliers abroad, who are not GST registrants; and\n- (d) commercial transactions in which goods are ordered by a Canadian consumer from a Canadian intermediary who has the goods shipped directly from the foreign supplier to the Canadian purchaser.\n150. When display goods are shipped by bonded carrier to a recognized event (i.e., by highway carriers and couriers) they must proceed to the nearest CBSA office or bonded warehouse for clearance. If the event was approved for Border to Show, the bonded carrier will proceed directly to the event site. For more information on the Border to Show, refer to paragraph 119 \"Border to Show Service\".\n151. To avoid having to pay special service charges, carriers/couriers should present their documentation at the Canadian border or an inland CBSA office during regular business hours, which are generally between 09:00 and 16:00 Monday to Friday, excluding holidays.\n152. Additional instructions can be found in Memorandum D8-2-16 , Courier Imports Remission .\nCourier - Low Value Shipment (LVS)\n153. Commercial goods that are being imported into Canada under the LVS program by an approved courier are reported with the conveyance using a cargo exception code at either the tractor, trailer or container level. For further information, refer to the mode-specific Electronic Commerce Client Requirements Document at: www.cbsa.gc.ca/eservices/eccrd-eng.html . For additional information on the Courier LVS program, refer to Memorandum D17-4-0 , Courier Low Value Shipment Program .\nAdministrative Monetary Penalty System (AMPS)\n154. CBSA has the authority to issue monetary penalties to address non-compliance with Canada's trade and border legislation. For information on these guidelines, refer to Memorandum D22-1-1 , Administrative Monetary Penalty System or visit the CBSA Internet site at www.cbsa.gc.ca.\nExporting Goods\n155. Under tariff item No. 9993.00.00 the maximum length of time that temporarily imported display goods may remain in Canada is 18 months from the time the goods are imported into Canada. It should be noted that generally the period for GST/HST and customs duty relief is the same. Further information regarding extensions for goods imported under tariff item No. 9993.00.00 can be found in Memorandum D8-1-1 . Appendix A of that memorandum contains information regarding time limits for GST/HST relief and extensions.\n156. The maximum length of time that temporarily imported display goods may remain in Canada depends on the type of event for which the goods are imported and how goods are classified under the Customs Tariff . In addition, the length of time goods may remain in Canada for purposes of GST/HST relief may not be the same as that for relief of customs duties or excise taxes. Appendix A of Memorandum D8-1-1 outlines the length of time that temporarily imported display goods may remain in Canada for purposes of maintaining GST/HST relief.\n157. An extension to the length of time that temporarily imported display goods may remain in Canada may be granted, depending on how the goods are classified and the type of duty or tax relief provided in respect of the goods. Requests for extensions should be directed to the CBSA.\n158. During this period, the goods must be either displayed at a recognized public exhibition or convention, en route from one recognized event to another, or accounted for and delivered into a bonded warehouse.\nProof of Export and Validation\n159. Upon export, the importer must present to CBSA for examination and validation, any goods which were granted temporary importation relief of duties and taxes (along with their copies of Form E29B, ATA Carnet, or Taiwan Carnet) at the CBSA office at the point of exit, or at the inland CBSA office for goods being exported \"In Bond\".\n160. \"In bond\" is subject to CBSA control and authorizes goods to leave the show area under CBSA supervision to the port of exit where a CBSA officer will process the temporary import document(s) to show proof of export and ensure a refund of any security deposit collected by CBSA at the time of entry.\n161. The security given for the display goods on importation shall also be refunded if the goods were destroyed as certified by a CBSA officer, police officer, or fire marshal in accordance with the provisions and policy of tariff item No. 9993.00.00 as found in D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n162. In addition to presenting the original copies of importation documents for validation the importer may be asked to show:\n- (a) proof of being a non-resident of Canada (such as photo identification);\n- (b) the goods that go with the original documentation; and\n- (c) proof of leaving Canada, such as a charter bus tour ticket or vehicle licence number.\n163. Where the importer fails to acquit the Form E29B or carnet at the time of export, refer to D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations or D8-1-4 , Form E29B, Temporary Admission Permit for alternate proof of export documentation.\n164. Upon proof of export, the cash or certified cheque provided as security will be refunded by a Government of Canada cheque. For further export information, refer to Memorandum D20-1-4 , Proof of Export, Canadian Ownership, and Destruction of Commercial Goods .\nCustoms Brokerage Services\nHiring a Customs Broker\n165. Numerous customs brokers with experience in providing services to meetings, conventions, and the incentive travel industry are available for hire.\n166. Customs brokers are licensed by the CBSA to carry out customs brokerage services in Canada. Customs brokers work with the CBSA on behalf of event organizers to ensure that the most favourable duty rates available are obtained. They are also authorized to act as designated representatives when event goods arrive in Canada and may:\n- (a) post a security deposit if required and prepare any necessary documentation for complying with border requirements of the CBSA or OGD;\n- (b) arrange for the shipping of event materials both into and out of Canada directly from a company's headquarters to the event site and back again;\n- (c) if required, make arrangements on behalf of an event organizer regarding the storage of goods in Canada before or after the event.\n167. For a list of licensed customs brokers visit: www.cbsa.gc.ca/services/cb-cd/ .\nAdditional Information\n168. For additional GST/HST information, please contact:\nManager, Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Place de Ville, Tower \"A\", 15th floor 320 Queen Street Ottawa ON K1L 0L5\nTelephone: 613-954-4397 Facsimile: 613-990-1233\n169. Any questions concerning this memorandum should be directed to:\nNational Coordinator International Events and Convention Services Program International Events, Operational Services Division\nTelephone: 613-946-0237 Cell: 613-797-1065 Facsimile: 613- 998-5584 Email: iecsp-pseic@cbsa.gc.ca",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "Appendix A - Sample of an Initial Letter of Contact to the CBSA-IECSP",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "Organization Name\nOrganization Address\nDate:\nDear Sir or Madam:\nWe are writing to inform your office that our organization will be holding the ( name of event) on ( date), at the ( name of venue, convention centre, hotel) which will be ( open or closed) to the general public. We have appointed (customs broker's name & contact information) as our official customs broker for this event.\nThere will be (#) attendees of which ( % ) are foreign to Canada. We are also expecting (#) exhibitors who will be importing the following items for use at the event:\n( General list of items being imported with approximate values)\nWe will send you a list of exhibitors closer to the event start date. There ( will be or will not be) sales of merchandise on the exhibit floor. We request the use of tariff item 9993.00.00.00 for the purposes of temporary import for display use only.\nOptional paragraph for Foreign Organizations with events closed to the public follows :\nWe would also request the use of tariff 9830.00.00.00, as we are a foreign organization ( provide full name and complete mailing address of organization). We are intending to import ( meeting materials, badges, office supplies, bags, conference brochures, t-shirts, hats, mugs) to give out to each of our delegates.\nOur move-in is on ( date) and the move-out will be on ( date) . It is anticipated that we will be entering Canada at the ( name of port(s)) port(s) of entry.\nWe trust that this matter has been handled to your satisfaction and that the information we have supplied is sufficient for your requirements. If you require additional information, please contact the undersigned at ( telephone number/ fax number and email address).\nSincerely,\nDelegated authority signature and title\nNote: Please provide your official web site.\nSharing of event information & Section 107 of the Customs Act\nNote: The information you provide in this document is collected under the authority of Section107 (9) of the Customs Act for the purpose of the facilitation of border coordination services for organizers of international events being held in Canada. The information may be disclosed to Other Government Departments, for example Citizenship and Immigration Canada, for the purpose of providing assistance with admissibility requirements.\nThe information collected is described under the International Events Personal Information Bank CBSA PPU 040 which is detailed at www.cbsa.gc.ca/agency-agence/reports-rapports/pia-efvp/atip-aiprp/infosource-eng.html .",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "Appendix B - Citizenship and Immigration Canada (CIC)",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "Temporary Entry Procedures\n1. In addition to the appropriate travel documentation such as a valid passport and/or a temporary resident visa, most foreign nationals coming to Canada for work require a labour market opinion or \"confirmation\" from Human Resources and Skills Development Canada (HRSDC) and a work permit issued by Citizenship and Immigration Canada (CIC).\n2. An HRSDC confirmation is a written opinion that employment of a foreign national is likely to have a neutral or positive effect on the labour market in Canada. Please note that only a Canadian employer may contact HRSDC to obtain a job confirmation. To find out more about obtaining an HRSDC confirmation visit www.cic.gc.ca .\n3. A work permit is a document issued by a visa or immigration officer authorizing a foreign national to enter and remain temporarily in Canada as a worker.\n4. Depending on the type of work a foreign national will be engaged in while in Canada, a work permit may not be required, or the foreign national may be exempt from the prerequisite of an HRSDC confirmation.\n5. Many foreign nationals coming to Canada to participate in events such as conventions, corporate meetings, trade or consumer shows and exhibitions do not require a work permit. However, those individuals coming to Canada for any of these events, where they will be selling goods directly to the public do require a work permit.\n6. The table below, compiled from the Foreign Worker 1 Manual (FW1), provides a summary of temporary entry requirements that CIC developed to facilitate the entry of short-term business visitors and in support of the International Events and Convention Services Program.\nBusiness Visitors e.g. buyers, sales representatives (taking orders/negotiating contracts only), trainers and trainees, translation personnel, board members (FWI Ref App. H) Occupation or Category Work Permit HRSDC Confirmation Required? Details FWI Ref Business visitors hired by a Canadian employer required required Business visitors working for foreign employer exempt n/a primary source of remuneration & principal place of business remain outside Canada 5.2\nConventions, Exhibitions, & Meetings Occupation or Category Work Permit HRSDC Confirmation Required? Details FWI Ref Delegates/Attendees exempt n/a 5.12 Exhibitors displaying only or sales to other than the general public exempt n/a sales aimed at wholesalers, retailers & institutions App. H Exhibitors sales to the general public required exempt App. H\nOther attendees Occupation or Category Work Permit HRSDC Confirmation Required? Details FWI Ref Guest speakers or Seminar Leaders exempt n/a Event must be less than 5 days 5.11 Organizers/planners/ administrative support staff exempt n/a does not apply to 'hands-on' service providers 5.12 Show/Event Service Contractors required required installation, decorating, show producing, A/V 5.12\n7. For more information about working in Canada, visit the CIC Web site at www.cic.gc.ca .\n8. In Canada, contact the CIC call centre at 1-888-242-2100 .\n9. Outside of Canada, inquiries should be directed to the nearest Canadian Embassy, High Commission or Consulate responsible for your region.\n10. For more information contact the CIC Special Events Unit at 613-952-5382 or email special.events@cic.gc.ca .",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "Appendix C - Transport Canada (TC) Temporary Entry Procedures for Vehicles and Tires (Exhibition or Display Purposes)",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "General Information - Temporary Vehicle and Tire Imports\n1. Transport Canada's (TC) legislation, Motor Vehicle Safety Act (MVSA), Subsection 7(1) (a) , allows the temporary importation of vehicles and tires for exhibition, demonstration, evaluation, or testing for a period of up to one year providing the importer obtains authorization in the prescribed form and manner prior to entry, as outlined in Memorandum, D19-12-1, Importation of Vehicles and D19-12-2, Importation of Tires . CBSA assists TC with the administration of the MVSA and application of the Motor Vehicle Safety Regulations (MVSR).\n2. Under the MVSA, Subsection 7(1) (b) , a vehicle may be admitted temporarily into Canada without complying with the MVSR if it is to be used exclusively by a person entering Canada as a visitor or a person passing through Canada to another country.\n3. For vehicles being imported under Subsection 7(1) (a) of the MVSA, the importer must complete a Schedule VII - Declaration of importation of a Vehicle for Exhibition, Demonstration, Evaluation, Testing, or Special Purposes as outlined under Subsection 11(6) of the MVSR.\n4. For tires being imported under Subsection 7(1) (a) of the MVSA, the importer must complete Schedule VII as outlined under Subsection 13(3) of the Motor Vehicle Tire Safety Regulations (MVTSR).\nTemporary Importation Process\n5. Below are the guidelines for vehicles imported temporarily into Canada for exhibition, demonstration, evaluation, testing or special purposes.\n- (a) Vehicles temporarily imported for exhibition or display at CBSA-IECSP \"recognized\" event(s) are not required to be documented on a Vehicle Import Form - Form 1 unless the vehicles will be driven on public roadways.\n- (b) The importer must complete a Schedule VII application/declaration with Transport Canada via the Temporary Vehicle Importation System (TVIS) with all required information pertaining to the vehicle(s) being temporarily imported for exhibition, demonstration, evaluation or testing. The TVIS can be located on the internet at: http://wwwapps.tc.gc.ca/Saf-Sec-Sur/7/TVIS-SITV/lgn.aspx?l=e .\n- (c) TC maintains a copy of the Schedule VII on file and the importer must provide proof of export or destruction at the termination of the event as per TC guidelines for temporary importations of non-compliant vehicles at the termination of the recognized event as listed below in the section entitled \"Export/Destruction Requirements\".\nNote: It is prohibited for a person who signs a Schedule VII declaration to use or dispose of the vehicle or equipment in a manner contrary to the terms of that declaration, as per Subsection 7(5) of the MVSA. These vehicles CANNOT BE SOLD, GIFTED OR OTHERWISE DISPOSED OF IN CANADA, imported via the Registrar of Imported Vehicles' Program (RIV), or by selecting any other category in Section 16 of the Vehicle Import Form - Form 1.\nExport/Destruction Requirements\n6. Vehicles entered under the terms of a Schedule VII must be exported or destroyed as declared. TC requires proof of export or destruction prior to or no later than the date explained below:\n7. For vehicles declared for export, proof of export must include the Vehicle Identification Number (VIN) and the date of export on stamped outgoing customs documents. In cases where the vehicle(s) does not have a VIN (e.g. prototypes, preproduction vehicles, etc.), the documents must include some identifiable reference to the vehicle(s) as per the original application. Proof of exportation must be forwarded to: Schedule7-Annexe7@tc.gc.ca along with the Schedule VII requisition number.\n8. For vehicles declared for destruction, one of the following options must be met:\nOption 1: Destruction under supervision of the CBSA\nA certified copy of a Form E15, Certificate of Destruction/Exportation is required. Please refer to Memorandum D7-2-3 , Obsolete or Surplus Goods or contact CBSA toll free at 1-800-461-9999 to schedule an appointment for vehicle destruction at a regional Trade Compliance Division (TCD) office.\nOption 2: Destruction without CBSA supervision\nTo confirm the complete demise of the vehicle(s), a certificate from an authorized disposal processing operation (not a recycler) is required. In the absence of a VIN, documents must include some identifiable reference to the vehicle(s) as per the original application. In addition to the certificate, pictures or a video of the destruction process must show any remaining parts reduced to unsalable condition. Dismantling, disassembly or recycling of parts is not acceptable proof of destruction. Proof of destruction must be forwarded to: Schedule7-Annexe7@tc.gc.ca along with the Schedule VII requisition number.\n9. Should you have any questions or need further clarification on this matter, do not hesitate to contact Transport Canada toll free at 1-800-333-0371 or 613-998-8616 or email at: RoadSafetyWebmail@tc.gc.ca .\nImportation of Tires\n10. An importer must submit a Schedule VII application/declaration as outlined under Subsection 13(3) of the MVTSR with TC by submitting the application with all required information pertaining to the tire(s) being temporarily imported for exhibition, demonstration, evaluation, testing or special purposes to: Schedule7-Annexe7@tc.gc.ca .\nAuthorization\n11. Authorization is not required for vehicles entering temporarily for automobile daredevil shows, stunt shows such as monster trucks, other acts of a similar entertainment character such as circuses or competition racing on closed circuits such as Indy races as provided for by Item 38 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations . See paragraph 81 entitled, \"Competition Racing Vehicles\".\n12. TC recognizes that these visitors are importing the vehicles temporarily and Form 13-0132 , Vehicle Import Form - Form 1, is not required unless the vehicles will be driven on public roadways.\nApplication\n13. Vehicles, Tires or Equipment for Exhibition - Applies to events where vehicles, tires or equipment of various manufacturers or producers are displayed. Examples of vehicles imported temporarily for exhibition are the Montréal . and Toronto auto shows.\n14. Vehicles, Tires or Equipment for Demonstration - Applies when showing a particular vehicle road tire model or type to prospective clients, or for use in promotional type events. Examples include vehicle prototypes or vehicles not currently or widely available in Canada.\n15. Vehicles, Tires or Equipment for Evaluation or Testing - Applies when determining whether a vehicle is operating or performing properly or effectively in a particular environment or set of circumstances. Examples include prototypes for testing as outlined in Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item no. 9993.00.00) Regulations , under the Cold Weather Testing Program.\n16. Schedule VII is available from the Transport Canada Web site at: www.apps.tc.gc.ca/Saf-Sec-Sur/7/TVIS-SITV/Login.aspx?lang=eng .\nGST/HST Relief\n17. Cars, motorcycles, water-borne craft, aircraft, air-cushion vehicles, snow vehicles and other conveyances which are temporarily imported by a non-resident for the purpose of racing are fully exempt from GST/HST for 12 months. Also exempt are repair parts and repair equipment such as tires, wheels, spare parts, tools, portable shop equipment, etc., required to maintain the imported racing vehicle while in Canada as well as trailers and conveyances for moving racing vehicles into and from Canada.\nAdditional Information - Vehicle Imports\n18. For further information on importation of vehicles, see Memorandum D19-12-1, Importation of Vehicles .\nAdditional Information - Tire Imports\n19. See Memorandum D19-12-2, Importation of Tires , Appendix A, \"Exemptions\", for information on importation of tires for exhibition, demonstration, evaluation or testing.",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "Appendix D - Canadian Food Inspection Agency (CFIA) Automated Import Reference System (AIRS)",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "The pest and disease situation around the world is constantly changing and these changes can impact what products are restricted and prohibited. For information regarding the importation of products into Canada, visit the Canadian Food Inspection Agency (CFIA), Automated Import Reference System (AIRS) at http://inspection.gc.ca/plants/imports/automated-import-reference-system/eng/1300127512994/1300127627409 .\nFor a complete list of product restrictions and instructions on applying for import permits, visit www.BeAware.gc.ca or call 1-800-O-Canada ( 1-800-622-6232 )/TTY: 1-800-926-9105 . For inquiries that require an explanation of the CFIA policy or deal with the legislation of food, plant and animal import requirements, contact one of the following CFIA import service centres:\nISC Eastern ( Montréal )\nTelephone: 1-877-493-0468 (toll free in Canada and the U.S.) 514-493-0468 (local calls and all other countries) Fax: 514-493-4103\nISC Central (Toronto)\nTelephone: 1-800-835-4486 (toll free in Canada and the U.S.) 416-661-3039 (local calls and all other countries) Fax: 416-661-5767\nISC Western (Vancouver)\nTelephone: 1-888-732-6222 (toll free in Canada and the U.S.) 604-666-9240 (local calls and all other countries) Fax: 604-666-1577\nInformation on importing food, plant and animal commodities is also available from the CBSA Border Information Services (BIS) line, by calling:\nCalls within Canada: (Toll-free)\nFor service in English: 1-800-461-9999\nFor service in French: 1-800-959-2036\nOur computerized, 24-hour bilingual telephone service provides general border services information. Use a touch-tone telephone to hear recorded information. If calling during regular business hours - Monday to Friday (except holidays) from 8:00 - 16:00 local time, ask to speak directly to an agent by pressing \"0\" at any time. If using a rotary-dial phone, you cannot hear the BIS recorded information. However, if calling BIS during regular business hours, the call will be transferred directly to an agent.\nCalls outside of Canada: (Long distance charges apply)\nFor service in English: 204-983-3500 or 506-636-5064\nFor service in French: 204-983-3700 or 506-636-5067\nAlso visit the CFIA Web site at www.inspection.gc.ca for complete details on information related to food, animal health, and plant protection.",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "Appendix E - Canada Border Services Agency (CBSA) IECSP Contact Information",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "Nova Scotia, Newfoundland and Labrador, New Brunswick and Prince Edward Island\n1969 Upper Water Street Purdy's Tower II, 3 rd floor Halifax NS B3J 3R7\nTelephone: 902-426-7340 Fax: 902-426-1347 Email: iecsp-pseic_HFX@cbsa-asfc.gc.ca\nQuébec City, Quebec\n130 Dalhousie Street Quebec QC G1K 4C4\nTelephone: 418-648-3881 Fax: 418-649-6259 Email: iecsp-pseic_QC@cbsa-asfc.gc.ca\nMontréal , Quebec\n400 Place Youville, Long Room Montréal QC H2Y 2C2\nTelephone: 514-283-2949 Fax: 514-283-0384 Email: iecsp-pseic_MTL@cbsa-asfc.gc.ca\nOttawa and Northern Ontario and Nunavut\n140 Thad Johnson Road Ottawa ON K1V 0R4\nTelephone: 613-991-1427 Fax: 613-957-8911 Email: iecsp-pseic_OTT@cbsa-asfc.gc.ca\nManitoba, Saskatchewan, Alberta and North West Territories\n269 Main Street Room 100, Victory Building Winnipeg MB R3C 1B3\nTelephone: 204-983-3664 Fax: 204-983-6635 Email: iecsp-pseic_WPG@cbsa-asfc.gc.ca\nToronto, Niagara-Fort Erie and Windsor-St. Clair\n1980 Matheson Boulevard East P. O. Box 7000, Station \"A\" Mississauga ON L5A 3A4\nTelephone: 905-803-5261 Fax: 905-803-5388 Email: iecsp-pseic_GTA@cbsa-asfc.gc.ca\nBritish Columbia and Yukon\n333 Dunsmuir Street Vancouver BC V6B 5R4\nTelephone: 604-666-1294 or 604-775-5379 Cell: 604-834-6404 Fax: 604-666-4470 Email: iecsp-pseic_VAN@cbsa-asfc.gc.ca\nNational Coordinator\n191 Laurier Ave. West Ottawa ON K1A 0L8\nTelephone: 613-946-0237 Fax: 613-998-5584 Email: iecsp-pseic@cbsa-asfc.gc.ca\nFEAR Contact Information National Coordinator\n191 Laurier Ave. West Ottawa ON K1A 0L8\nTelephone: 1-613-948-5375 Fax: 1-613-998-5584 E-mail: fear-eera@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-2-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-2",
+    "marginal_note": "References",
+    "part": "International Events and Convention Services Program (IECSP)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: International Events and Convention Services Program International Events Service Planning and Coordination Division Headquarters file: Legislative references: Criminal Code Customs Act Customs Tariff Act Excise Act Excise Tax Act Other references: D1-2-1 , D1-4-1 , D1-6-1 , D1-7-1 , D2-1-1 , D2-1-2 , D2-1-4 , D3-4-2 , D4-1-4 , D6-2-3 , D7-4-4 , D8-1-1 , D8-1-4 , D8-1-7 , D8-2-8 , D8-2-14 , D8-2-16 , D8-3-1 , D9-1-1 , D9-1-15 , D10-13-1 , D17-1-10 , D17-2-1 , D19-7-1 , D19-9-2 , D19-10-2 , D19-10-3 , D19-12-1 , D19-12-2 , D20-1-4 , D22-1-1 Superseded memorandum D: D8-1-2 dated October 5, 2012",
+    "history": "",
+    "last_amended": "2017-06-15",
+    "current_to": "2017-06-15",
+    "citation": "Memorandum D8-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D8-1-4: Administrative \nProcedures Related to Form BSF865, \nTemporary Admission Permit \nOttawa, October 21, 2024 \nThis memorandum outlines the administrative procedures related to Form BSF865, \nTemporary Admission Permit. This form may be used to document goods qualifying for \ntemporary importation into Canada. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: How to complete Form BSF865 for the temporary importation of \ncommercial goods under Tariff Item No. 9993.00.00. \nKeywords: CARM, BSF865, accounting, commercial goods, TCP, payment, program, \nCAD, EDI. \nOn this page \n Updates made to this D-memo \n Guidelines and general information \no Security Deposit Required \no Types of Security Deposits \no Documentation \no Acquittal \no Time Limits \no Refund Procedures for Security Deposits Taken to Account \no Alternate Proof of Export \n Appendix \n References \n Contact us \nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the replacement of Form B3 3, Canada Customs \nCoding Form & Form B2, Canada Customs Adjustment Request with the \nCommercial Accounting Declaration (CAD) \n2 \n\nGuidelines and general information \nThis memorandum outlines the administrative procedures related to Form BSF865, \nTemporary Admission Permit. \nThis form may be used to document commercial goods qualifying for temporary \nimportation into Canada under Tariff Item Number 9993.00.00. \nAn importer can also use an A.T.A. Carnet or a Canada/Chinese Taipei Carnet (Taiwan \nCarnet) to document temporarily imported goods. Details on the use and completion of \nthese carnets can be found in Memorandum D8-1-7, Use of A.T.A. Carnets and \nCanada/Chinese Taipei Carnets for the Temporary Admission of Goods. \nThe Temporary Admission Permit is only available via the CARM Client Portal, and \ncannot be submitted using an electronic entry presented by the following service \noptions: \n 911 IGU- SWI \n 125 SEA-EDI / PARS EDI \n 463 AMG SEA EDI/ PARS OGD EDI \n 471 AMG MDM EDI / OGD EDI RMD \n1. At the time of importation, the Canada Border Services Agency (CBSA) officer will \nfirst determine if the goods are prohibited, restricted or controlled. Detailed information \non these subjects is contained in the D9 series of memorandum and D18 series of \nmemorandum. \n2. The officer will then confirm that all other government department (OGD) \nrequirements have been met. Goods, even if they are being imported temporarily, \ncannot be released by the CBSA until all the necessary inspections are completed and \nany required documents or certificates are produced, for example; veterinary certificates \nfor horses, import permits for certain classes of goods, and Transport Canada Schedule \nVII declarations for some vehicles (i.e., imported for exhibition, demonstration, \nevaluation, or testing). Detailed information on OGD requirements is contained in the \nD19 series of memorandum. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Security Deposit Required \n3. The officer must determine whether a security deposit is required to ensure that the \ngoods are exported. Where the goods are eligible for full relief of the Goods and \nServices Tax/Harmonized Sales Tax (GST/HST) and the officer determines that the \nimporter is low risk for non-compliance with the terms of the temporary importation, \nthe goods may be released without a security deposit and documentation on a Form \nBSF865 (formerly the E29B) or a Commercial Accounting Declaration (CAD, formerly \n3 \n\nthe B3-3), subject to any requirements in the applicable memoranda. \n4. The maximum amount of a security deposit is the total customs duties and \ntaxes, including the GST/HST, which would be owed, if the goods were imported \npermanently. \n\nCommercial Importations \n5. Where the goods are imported for commercial purposes and the total customs duties \nthat would be owed, if the goods were accounted for under the provisions of section 32 \nof the Customs Act (i.e. permanently imported) is $100 or less, a security deposit is not \ncollected. The goods must meet the conditions of Tariff Item No. 9993.00.00. The $100 \namount does not include the GST/HST. Additional information on Tariff Item No. \n9993.00.00 is contained in Memorandum D8-1-1. \n6. A security deposit is not required on commercial goods that meet the conditions of \nTariff Item No. 9993.00.00 and one of the following conditions: \n(a) “originating” under the terms of the Canada-United States-Mexico Agreement \n(CUSMA), the Canada-Chile Free Trade Agreement (CCFTA), the Canada–\nCosta Rica Free Trade Agreement (CCRFTA) or such other Agreements as \nmay be indicated in the Temporary Importation (Tariff Item No.. 9993.00.00) \nRegulations, where the importer presents a certificate of origin or other \nacceptable documentation requirements (see Memoranda D11-4-2, Proof of \nOrigin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods \nUnder Free Trade Agreements); \n(b) intended for display or demonstration at a convention or exhibition held in \nCanada by any level of government, in Canada or a foreign state; or \n(c) commercial samples and advertising films, regardless of origin, imported from \nthe United States, Mexico, Chile or Costa Rica. \nTypes of Security Deposits \n7. The security deposit may be presented in the form of: \n(a) cash; \n(b) a certified cheque; \n(c) a transferable bond issued by the Government of Canada; or \n(d) a bond issued by: \n(i) an entity that is licensed or otherwise authorized under the laws of Canada \nor a province to carry on the fidelity or surety class of insurance business \nand recommended to the Treasury Board by the Office of the Superintendent \nof Financial Institutions as a company whose bonds may be accepted by the \n4 \n\nGovernment of Canada; \n(ii) a member of the Canadian Payments Association under section 4 of the \nCanadian Payments Act; \n(iii) a corporation that accepts deposits insured by the Canada Deposit ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the \nmaximums permitted by the statutes, under which those institutions were \nestablished; \n(iv) a credit union as defined in subsection 137(6) of the Income Tax Act; \n(v) a corporation that accepts deposits from the public, if repayment of the \ndeposits is guaranteed by Her Majesty in right of a province. \n8. Government of Canada Savings Bonds and letters of credit are not acceptable. \nCash or Certified Cheques \n9. Certified cheques tendered as security deposits must be in Canadian funds and made \npayable to the Receiver General for Canada. Cash will be accepted as a deposit in \nCanadian or United States funds only. United States funds will be converted to \nCanadian funds. \n10.Traveller’s cheques and debit card transactions are considered as cash. \n11. Security deposits tendered in the form of cash, traveller’s cheques, certified cheques \nor debit card transactions will be refunded by a Government of Canada cheque. \nBonds \n12. General information on the completion and posting of bonds may be found in \nMemorandum D1-7-1, Posting Security for Transacting Bonded Operations. \n13. The officer should ensure that the bond number entered on the CAD is current and \napplies to the importer or the importer’s agent identified on it. Temporary importation \nprivileges will not be extended to those importers or their agents who are known to have \nexceeded their standing security limits, unless additional security is posted. \n14. When the security deposit is in the form of a bond, the amount identified on Form \nBSF865 would normally be for the full amount of the duties and taxes, including the \nGST/HST, which would be owed, if the goods were being imported permanently. \n15. Please contact the CBSA at the below stated mail address if you wish to provide \ninformation related to your financial security: \nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario K1A 0L8 \n\n5 \n\nDocumentation \nCertificate of Origin \n16. Where the importer is claiming preferential tariff treatment under a free trade \nagreement, a certificate of origin or a declaration that the importer has a certificate of \norigin must normally be attached to the Form BSF865 or CAD. \n17. A certificate of origin is not required for goods valued at less than CAN$2,500 \nimported under the CUSMA. Instead, the importer may provide the following statement, \nwhich may be handwritten, stamped or typed on a commercial contract or invoice \ncovering the goods: \nI certify that the goods referenced in this invoice/sales contract originate under \nthe rules of origin specified for these goods in the Canada-United States-Mexico \nAgreement (CUSMA), and that further production or any other operation outside \nthe territories of the parties has not occurred subsequent to production in the \nterritories. \nName: \nTitle: \nCompany: \nStatus: (i.e., exporter or producer of the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "certified goods) Telephone: \nFacsimile: country of origin (i.e., United States, Mexico, or United States and Mexico) \nSignature: \nDate: \n18. Additional information is available in the D11-4 Memoranda series including, D11-4-\n2, Proof of Origin of Imported Goods, D11-4-13, Rules of Origin for Casual Goods Under \nFree Trade Agreements , D11-4-14, Certification of Origin , and the D11-5 Memoranda \nseries. \n\nCommercial Accounting Document (CAD) \n19. Where the goods are duty free when classified in Chapters 1 to 97 of the Customs \nTariff, and the legislative provision providing relief of the GST/HST does not require a \nsecurity deposit, the goods may be documented on a CAD. For example, an aircraft, \nimported temporarily to be repaired duty free under tariff item No. 8802.40.00 and \neligible for full relief of the GST/HST under paragraph 3(d) of the Non-taxable Imported \nGoods (GST/HST) Regulations, is accounted for on a CAD and GST/HST tax status \ncode 66 would be entered in the appropriate field. \n20. If the temporarily imported goods are not eligible for relief of the GST/HST, they \nmust be accounted for on a CAD and the GST/HST paid. Where the goods are subject \nto the full GST/HST and a security deposit is required for the customs duties owing, the \n6 \n\nimporter must present both a Form BSF865 and a CAD. Where the goods are eligible \nfor partial relief of the GST/HST, a CAD is sufficient. \nForm BSF865, Temporary Admission Permit \n21. Where the goods are eligible for full relief of the GST/HST and the officer \ndetermines a security deposit is warranted, it will be collected on a Form BSF865. In \ncases where a security deposit is not required but the officer wants to ensure that the \ngoods are exported, they are also documented on a Form BSF865. \n22. Detailed instructions for each field on the Form BSF865 appear in the Appendix of \nthis memorandum. \n23. The goods will not be released by the CBSA until a decision is made regarding the \nrequirement to document and/or post a security deposit. The importer or the importer’s \nagent may complete the Form BSF865 before the goods arrive at the port of entry. \nWhere time permits, the officer may assist in the completion of the Form BSF865, but, \ngenerally, importers requiring help will be directed to a broker. \n24. Each Form BSF865 is automatically assigned a transaction number in the CARM \nClient Portal (CCP) once submitted. \n25. Once the officer has processed the Form BSF865, a copy is returned to the importer \nor the importer’s agent. All copies returned to the importer or the importer’s agent must \nbe presented at the CBSA office of exit, together with the goods, at the time of export. \n26. The CBSA may request a copy of the broker’s written authorization to act on behalf \nof the importer. If the broker cannot produce this authorization, the goods will not be \nreleased from CBSA control until the importer contacts the CBSA. \nAcquittal ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "27. Form BSF865 is acquitted and, if applicable, the security deposit is refunded, when: \n(a) the goods have been exported; or \n(b) the goods have been accounted for under the provisions of section 32 of \nthe Customs Act, and the duties owing have been paid; or \n(c) the goods have been destroyed and the destruction certified by an officer; or \n(d) the goods have been consumed or expended under prescribed \ncircumstances; or \n(e) the goods have been abandoned to the Crown. \n28. When the Form BSF865 is presented for acquittal, the acquittal office shall \ncomplete the acquittal portion of all copies of the form and date stamp and sign the \ncopies. If the Form BSF865 is presented for acquittal at an office other than the issuing \noffice, the acquittal office shall forward the acquitted importer copy to the issuing office. \n7 \n\nThe issuing office will process any applicable refund of the cash or cash-type security \ndeposit. \nExportation of Goods \n29. The period of temporary importation is terminated when the goods and all copies of \nthe Form BSF865 are returned to the importer or the importer’s agent at the time of \nimportation are presented at: \n(a) the CBSA office of exit, or \n(b) an inland CBSA office, in which case the goods will be forwarded in bond to \nthe CBSA office of exit under a cargo control document (CCD). The CCD \nnumber is used to acquit the Form BSF865. Memorandum D3-1-1, Policy \nRespecting the Importation and Transportation of Goods, contains more \ninformation on the manifesting and examination procedures concerning the \nexportation of in-bond goods. \n30. The goods are examined and compared with those listed on Form BSF865. If the \nofficer is satisfied that the goods being exported are those covered by the Form \nBSF865, the officer will acquit the Form BSF865. The completed Importer Receipt Copy \nand, where applicable, the Customs Broker Copy are returned to the importer. Where \nthe goods and the Form BSF865 are presented for export by a third party, such as a \nfreight forwarder, it is the importer’s responsibility to ensure that the Customs Broker \nCopy is provided to the broker. \n31. If all of the goods listed on Form BSF865 are not exported at the same time, details \nof each partial exportation are noted on all copies of the Form BSF865. The officer must \nclearly indicate the goods and quantities being exported and the date of exportation. \nThe officer will photocopy the pages and return the originals to the importer. \n32. When the importer cannot produce the required copies of Form BSF865 at the time \nof exportation, full details of the goods being exported and the circumstances are \nrecorded on an unnumbered Form BSF865. The Importer Receipt Copy and the \nCustoms Broker Copy (where applicable) of the unnumbered Form BSF865 are given to \nthe importer or the importer’s agent. These copies are acceptable proof of export when \nthe importer or the importer’s agent is asked to acquit the original Form BSF865, as ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "long as the goods described on the unnumbered Form BSF865 match the description of \nthe goods on the incoming Form BSF865. \nGoods Remaining in Canada \n33. If the goods are to remain in Canada, the importer or the importer’s agent must \nsubmit a CAD together with any supporting documentation, to the nearest CBSA office, \naccompanied by all copies of the Form BSF865 returned to the importer or the \nimporter’s agent at the time of importation. If the temporary importation was for \n8 \n\ncasual/non-commercial goods, the importer may also visit the nearest CBSA office to \ninquire about paying the applicable duties and taxes and requesting a Form BSF715, \nCasual Goods Accounting Document from the CBSA. See Memorandum D17-1-3, \nCasual Importations for more information about Form BSF715. \n34. The date for determining the value for duty, the classification number and the rate \nof duty for importations remaining in Canada will normally be the date the goods \nentered Canada. The figures shown on the Form BSF715 or the CAD should match \nthe figures shown on the Form BSF865. An exception is made for changes in the \nvalue for duty. Additional information on the correct valuation of goods originally \nimported temporarily for conventions, etc. and subsequently sold in Canada may be \nfound in Memorandum D13-11-1, Goods Sold in Canada While Entered Temporarily \nfor Conventions and Exhibitions. \n35. The copies of Form BSF865 will be signed, date stamped and acquitted by \nreference to the transaction number on the accounting document. The acquitted \nImporter Receipt Copy and, where applicable, the Customs Broker Copy will be \nreturned to the importer or the importer’s agent. \n36. Where the security deposit was in the form of cash or a certified cheque, and the \namount is equal to the duties payable, no further action is required by the importer or \nthe importer’s agent. If the deposit exceeds the amount owing, a refund cheque will \nbe issued through the normal refund process. The refund cheque will be payable to \nthe party indicated on the Form BSF865. When the deposit is less than the duties \npayable, the difference between the amount of the deposit and the duties owing will \nbe collected immediately. Where there was no security deposit or the deposit was \nposted in the form of a bond, the duties owing will be collected immediately. In either \ncase, the requirement to pay immediately is waived if the importer or the importer’s \nagent presents a CAD. \nPartial Permanent Importation \n37. A Form BSF715 or a CAD must be presented when a portion of the goods \ndescribed on the Form BSF865 is to remain in Canada. \n38. If the officer is satisfied that the remainder of the goods has been exported, \ndestroyed or abandoned, the Form BSF865 will be fully acquitted. \n39. If the remainder of the goods are still in Canada, the details of the partial permanent \nimportation are noted on all copies of the Form BSF865. The officer will photocopy the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Form BSF865 and return all originals to the importer or the importer’s agent. These \ncopies must be presented when the remainder of the goods is exported, destroyed or \nabandoned to the Crown. The acquitted Importer Receipt Copy and, where applicable, \nthe Customs Broker Copy will be returned to the importer or the importer’s agent. If \napplicable, a refund cheque will be issued through the normal refund process, payable \nto the party indicated on the Form BSF865. \n9 \n\nDestruction of Goods \n40. Where the goods are destroyed by accident, such as in a car crash or hotel fire, the \nCBSA will accept a report from a police officer or a fire marshal, attesting to the \ndestruction of the goods. A copy of this report is to be attached to the Form BSF865 and \nthe appropriate field is to be completed. \n41. When goods are destroyed in Canada under the supervision of an officer, the \nofficer witnessing the destruction will complete a Form E15, Certificate of \nDestruction/Exportation. The officer will acquit the Form BSF865 and the Importer \nReceipt Copy. Where appropriate, the Customs Broker Copy will be returned to the \nimporter or the importer’s agent. If applicable, a refund cheque will be issued through \nthe normal refund process, payable to the party indicated on the Form BSF865. \n42. If the goods are presented for destruction after the Form BSF865 has expired, \nand the importer would have been entitled to an extension of the period of \nimportation on request, the extension will be granted retroactively. If the goods were \nnot entitled to an extension, full duty and taxes are owed. \nAbandoned Goods \n43. If the importer or the importer’s agent wishes to abandon the goods to the Crown, \nthe goods, a written notification of intent to abandon the goods, and all copies of the \nForm BSF865 returned to the importer or the importer’s agent at the time of \nimportation must be presented at the nearest CBSA office. If, after examining the \ngoods, the officer is satisfied that they are those listed on Form BSF865, the officer \nwill acquit the form. The acquitted Importer Receipt Copy and, where applicable, the \nCustoms Broker Copy will be returned to the importer or the importer’s agent. If \napplicable, a refund cheque will be issued, through the normal refund process, \npayable to the party indicated on the Form BSF865. \n44. If the goods are presented together with a written notification of intent to abandon \nthem after the Form BSF865 has expired, and the importer would have been entitled \nto an extension of the period of importation on request, the extension will be granted \nretroactively. If the goods were not entitled to an extension of the period of \nimportation, full duty and taxes are owed. \nLost or Stolen Goods \n45. Unlike goods that are destroyed, goods that are lost or stolen have entered the \ndomestic market. \n46. If the goods were imported for commercial purposes, any security deposit will not ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "be refunded and any duties and taxes owing will be collected. Importers should ensure \nthat any insurance claims include the cost of the duties and taxes owed. \n47. Where the goods were imported temporarily for non-commercial purposes, the \nCBSA will take into consideration the circumstances surrounding each case and the \nRegional Director General may exercise discretion in refunding the security deposit \n10 \n\nor waiving the requirement to pay the duties and taxes owing. \nTime Limits \nExtensions \n48. Form BSF865 are issued for a specified period, in accordance with time \nlimitations outlined in the legislation or regulations that entitled the goods to relief of \ncustoms duties or taxes, including the GST/HST. Duties and taxes, including the \nGST/HST, are owed on any goods that remain in Canada after the Form BSF865 has \nexpired. \n49. If it is impossible or impracticable to export the goods on or before the expiry date \nof the Form BSF865, the importer can apply for an extension of the period of \nimportation. This application should be made before the expiry date. Depending on \nthe terms of the relevant legislation, an extension may be granted by either the \nnearest CBSA office or the regional CBSA office. The memoranda listed in paragraph \n1 provide greater detail on the authorized periods of temporary importation. The \nimporter may be required to present the goods for examination when requesting an \nextension. \n50. After determining that the goods qualify for an extension, the designated \nemployee responsible for processing entries may complete the “extended to” field on \nForm BSF865 or cancel the original Form BSF865 and issue a new one. The original \ndate of importation must be clearly identified in field 40 of the new Form BSF865, so \nthat the authorized time periods are respected. \n51. Extensions will be granted on a case-by-case basis when the request is \nreceived after the expiry date of the Form BSF865. \nUnacquitted \n52. Any goods remaining in Canada beyond the expiry date of Form BSF865 without \nauthorization from the CBSA are subject to the payment of duties and taxes, as if the \ngoods were being accounted for according to section 32 of the Customs Act. \n53. Once the Form BSF865 has expired, the designated employee responsible for \nmonitoring them will contact the importer or the importer’s agent, seeking proof of \nexport or payment of duty and tax on the goods. Where it is not possible to present \nthe goods because they have already been exported, alternate acceptable forms of \nproof of export are identified in paragraph 60. \n54. If the importer or the importer’s agent fails to respond to the request, any funds \n(i.e., cash, cheques and debits) posted as a security deposit will be taken to account. \nWhen there is sufficient information and the importation is a commercial entry, the \nsecurity deposit will be accounted for on a CAD. When there is insufficient ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "information or the importation is non-commercial, the security deposit will be \naccounted for on a Form BSF715. The importer’s copy will be sent to the importer. \n\n55. If there was no security deposit or the amount taken in the form of cash or a \n11 \n\ncertified cheque was less than the duty and taxes owing, the account will then be \ntransferred to the CBSA Collection Section of the Revenue Accounting and \nReporting Division (RARD) for further action. A Form K23, Invoice, will be prepared \nand submitted to the RARD with supporting documentation such as a copy of the \nForm BSF865, a copy of any requests for payment or proof of export, a chronology \nof all attempts to contact the importer, and any other relevant documentation. The \nimporter’s copy of the Form K23 will be forwarded to the importer along with the \nimporter’s copy of the CAD or Form BSF715. \n56. Where the security deposit was in the form of a bond, use of the bond will be \nsuspended and a claim for payment will be filed with the issuing association. In this \ncase, the client will be unable to use its bond, either to open a new Form BSF865 \nor to obtain an extension on an existing Form BSF865. The officer should write \n“bond suspended” on his list or file. However, existing non-expired E29Bs should \nnot be cancelled or changed. \nRefund Procedures for Security Deposits Taken to Account \n57. After a security deposit has been taken to account, the importer or the importer’s \nagent may request a refund. The importer or the importer’s agent must submit a \nCAD – Adjustment, a copy of the Form BSF715 or CAD, and, where appropriate, a \ncopy of the Form K23, along with satisfactory proof that the goods have been \nexported, duty-paid, destroyed or abandoned, in accordance with customs \nregulations. \n58. The four-year period established for submitting refund claims under \nsubparagraph 74(3)(b)(i) of the Customs Act will apply. The period begins on the \ndate the Form BSF865 as processed. \nAlternate Proof of Export \n59. Where the importer fails to acquit the Form BSF865 at the time of export, the \nfollowing documents may be accepted as alternate proof of exportation: \n(a) a consumption entry or landing certificate for the country to which the goods \nwere exported; \n(b) a United States Certificate of Disposition of Imported Merchandise (C.F. 3227); \n(c) an export declaration such as a Canadian Export Reporting System (CERS) \ndeclaration or a G7 EDI Export Report; \n(d) a Form E15; \n(e) a Form A8A, Cargo Control Document; IATA airway bill, master airway \nbill, or a consist sheet for couriers that do not use IATA waybills; or a \nForm A6A, Freight/Cargo Manifest; or \n(f) other documentation that establishes that the goods were exported \nincluding but not limited to purchase orders and invoices, shipping \n12 \n\ndocuments, requisitions, inventory reports, processes or production records, \nstocking records, sales invoices, accounts payable and accounts receivable, \ncarrier contracts, waivers and/or reports. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "60. The information provided by the alternate proof of export must be sufficient to \nsatisfy the officer responsible for Forms BSF865 that the goods exported are those \non the Form BSF865 and that the goods were exported before the expiry date of the \nForm BSF865. \n61. In the case of non-commercial importations only, the CBSA may accept an \naffidavit signed by a justice of the peace, a police officer or other authorized person \nin a foreign country attesting to the fact that the goods are in that country . An \naffidavit signed by the importer and witnessed by one of these officials is not sufficient. \nIn the latter case, the official is attesting to the legitimacy of the importer’s signature \nonly. \nAppendix \nForm BSF865 - Temporary Admission Permit Completion \nInstructions \nThe following instructions are intended to assist with the completion of Form BSF865 - \nTemporary Admission Permit. The instructions are numbered to correspond with the \nnumbered fields on the form. \n\nAll fields on Form BSF865 - Temporary Admission Permit are mandatory unless \notherwise indicated in the instructions below. Any fields shaded with grey will auto \npopulate within the CBSA Assessment and Revenue Management (CARM) portal. \n\nField No. 1 – Temporary Permit Transaction No. – Will auto populate within the \nCARM portal. \n\nField No. 2 – Previous Transaction No. – Show the transaction number of the \nprevious goods receipt for a temporary admission permit, if applicable. \n\nField No. 3 – Cargo Control No. – Show the carrier code combined with a unique \nshipment number, exactly as it appears on the cargo control document, including the \ncarrier code. \n\nField No. 4 – Importer Business No. – Show the 15 digit registration number, made up \nof the 9 digit business number assigned by Canada Revenue Agency and the six digit \nalpha-numerical number, used to uniquely identify the businesses’ import/export \naccount that the goods are being imported under. \n\nField No. 5 – Importer Name – Show the name of the importer that is importing the \ngoods into Canada. \n13 \n\nField No. 6 – Importer Address – Show the address of the importer that is importing \nthe goods into Canada. \n\nField No. 7 – Importer Telephone Number – Show the telephone number of the \nimporter that is importing the goods into Canada. \n\nField No. 8 – Broker/Agent Business No. – Show the broker or agent’s business \nnumber that represents the importer that is importing the goods, if applicable. \nField No. 9 – Broker/Agent Name – Show the broker or agent’s complete name, if \napplicable. \nField No. 10 – Broker/Agent Address – Show the broker or agent’s complete \naddress, if applicable. \nField No. 11 – Broker/Agent Telephone No. – Show the broker or agent’s telephone \nnumber, if applicable. \nField No. 12 – Destination in Canada – Show the full address of the place to which the \ngoods are being shipped in Canada. \n\nField No. 13 – Arrival Date – Show the date that the goods will enter Canada if known. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The date must be in the future. Any date occurring prior to submission will be rejected. \n\nField No. 14 – Estimated Date of Arrival – Show estimated date that the goods will \nenter Canada. The date must be in the future. Any date occurring prior to submission \nwill be rejected. \n\nField No. 15 – Extension Date Description – Provide a brief description of the \nextension date reason (maximum of 132 characters). \n\nField No. 16 – Expiry Date - Show the last day of the intended period of temporary \nimportation of the goods. \n\nField No. 17 – Extension Date – If the time limit has been extended, show the new \nexpiry date, which replaces the date shown in field 16. \n\nField No. 18 – Estimated Deposit – Show the estimated deposit. Will auto populate \nwithin the CARM portal. \n\nField No. 19 – Deposit – Show the dollar amount of the deposit. To be determined and \nentered by the Border Services Officer (BSO). \n\nField No. 20 – Low Risk Authority – Show whether goods qualify, this must be pre-\napproved. \n14 \n\nField No. 21 – Low Risk Authority Description – Show which of the three approved \ncategories the goods belong too; Goods for Emergency Use, Cold Weather Testing \nProgram, Horses. \n\nField No. 22 – Use in Canada - Provide a brief description of the intended use of the \ngoods (maximum of 132 characters). \n\nField No. 23 – Gross Weight – Show the gross weight of goods being imported. \n\nField No. 24 – Mode of Transport – If you are completing on the CARM portal select \nfrom the drop down box. If completing manually show the code for the mode of transport \nbeing used. Refer to D17-1-10 Appendix A field 16 \n\nField No. 25 – CBSA Office – If you are completing on the CARM portal select from the \ndrop down box. If completing manually show the CBSA office code where the goods will \narrive. Refer to D17-1-10 Appendix A field 18. \n\nField No. 26 – Vendor Line No. – Show the vendor line number. Will auto populate \nwithin the CARM portal. \n\nField No. 27 – Vendor Name. - Show the name of the vendor or the consignor as it \nappears on the supporting invoice. \n\nField No. 28 – Vendor Address - Show the address of the vendor or the consignor as \nit appears on the supporting invoice. \n\nField No. 29 – Vendor Telephone No. - Show the telephone number of the vendor or \nthe consignor as it appears on the supporting invoice. \n\nField No. 30 – Commodity Line No. – Show the commodity line number. Will auto \npopulate within the CARM portal. \n\nField No. 31 – Narrative Description - Provide a brief description of the goods being \nimported (maximum of 132 characters). \n\nField No. 32 – Classification No. - Show the correct classification number as \nindicated in the Customs Tariff for each commodity included in the shipment covered by \nthe TAP. \n\nField No. 33 – Classification Description – Show the classification description. Will \nauto populate within the CARM portal. \n\nField No. 34 – Quantity – Show the quantity of goods, in the unit of measure required \nby the Customs Tariff. \n\n15 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Field No. 35 – Unit of Measure – Show the unit of measure of each commodity as \nspecified in the Customs Tariff. If you are completing on the CARM portal select from \nthe drop down box. If completing manually show the code for the unit of measure being \nused. Refer to D17-1-10 Appendix B for a list of measure codes. \n\nField No. 36 – Country of Origin – Show the country code which identifies a location \n(i.e. country code) of growth, manufacture or production of goods. If you are completing \non the CARM portal select from the drop down box. If completing manually show the \ncode for the country of origin. Refer to D17-1-10 Appendix E for a list of country codes \n\nField No. 37 – U.S. State – Show the U.S. State code when the country of origin is the \nUnited States. If you are completing on the CARM portal select from the drop down box. \nIf completing manually show the code for the U.S. state. Refer to D17-1-10 Appendix E \nfor a list of US. State codes. \n\nField No. 38 – Place of Export Code – Show the country code which identifies a \nlocation from where the goods were shipped directly to the receiving location (i.e. \ncountry code or state code). If you are completing on the CARM portal select from the \ndrop down box. If completing manually show the code for the place of export. Refer to \nD17-1-10 Appendix F for a list of country codes. \n\nField No. 39 – Place of Export Code State – Show the States name/code when the \nPlace of Export is the United States. If you are completing on the CARM portal select \nfrom the drop down box. If completing manually show the code for U.S. export state. \nRefer to D17-1-10 Appendix E for a list of US. State codes. \n\nField No. 40 – Tariff Treatment Code – Show the code representing the particular tariff \ntreatment that is allowed for the country of origin and a specified place of export. If you \nare completing on the CARM portal select from the drop down box. If completing \nmanually show the code for the tariff treatment being used. Refer to D17-1-10 \nAppendix F for a list of tariff treatment codes. \n\nField No. 41 – Tariff Code – Show the first four digits of the tariff code 9993.00.00 to \nindicate the commercial goods are imported into Canada temporarily. \n\nField No. 42 – Value Currency Conversion – Show the amount in the currency \nspecified on the invoice to a maximum of two decimal points. For assistance in \ndetermining the amount to be shown in this field, consult the Memoranda D13 series. \n\nField No. 43 – Currency – Show the currency code the importer paid for the goods. If \nyou are completing on the CARM portal select from the drop down box. If completing \nmanually show the code for the currency being used. Refer to D17-1-10 Appendix D for \na list of currency codes. \n\nField No. 44 – Exchange Rate - Show the exchange rate for the currency code \nprovided in the Currency Code field, as of the Date of Direct Shipment. \n16 \n\nField No. 45 – Special Authority OIC - Show the Order-in-Council (OIC) that provides ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "partial or full relief or remission of duties and/or taxes, if applicable. \n\nField No. 46 – Alcohol Percent - Show the percentage of alcohol contained in the \ngoods, if applicable. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 47 – Value for Duty Code - Show the code for which the value for duty was \ndetermined. If you are completing on the CARM portal select from the drop down box. If \ncompleting manually show the code for value for duty being used. Refer to D17-1-10 \nfield 48 in Appendix A for a list of VFD codes. \n\nField No. 48 – Excise Tax Code - Show the code that indicates what excise tax rate or \nexemption code is applicable to the commodity, if the goods are subject to excise tax. If \nyou are completing on the CARM portal select from the drop down box. If completing \nmanually show the Excise Tax code being used. For a list of codes consult Memoranda \nD18 series. \n\nField No. 49 – Destination Province - show the province or territory code where the \ngoods are destined to be delivered in Canada. For a list of provinces refer to field 60 in \nAppendix A. \n\nField No. 50 – PST/HST Amount - Show the total amount of Provincial Sales Tax \n(PST) / Harmonizes Sales Tax (HST) or Quebec sates tax (QST) if applicable. Show the \namount in dollars and cents separated by a decimal point. \n\nField No. 51 – GST Code - Show the code used to determine applicable GST status. \nFor a list of codes consult Memoranda D18 series. \n\nField No. 52 – Value for Duty – Show the value for duty. Will auto populate within the \nCARM portal. \n\nField No. 53 – Customs Duty – Show the customs duty. Will auto populate within the \nCARM portal. \n\nField No. 54 – Excise Duty – Show the excise duty. Will auto populate within the \nCARM portal. \n\nField No. 55 – Excise Tax – Show the excise tax. Will auto populate within the CARM \nportal. \n\nField No. 56 – Value for Tax – Show the value for tax. Will auto populate within the \nCARM portal. \n\nField No. 57 – GST – Show the GST. Will auto populate within the CARM portal. \n17 \n\nField No. 58 – Commodity Duties and Taxes – Show the commodity duties and taxes. \nWill auto populate within the CARM portal. \n\nDeclaration Totals \n\nField No. 59 – Value for duty – Show the value for duty total. Will auto populate within \nthe CARM portal. \n\nField No. 60 – Customs Duties – Show the customs duties total. Will auto populate \nwithin the CARM portal. \n\nField No. 61 – Excise Duty – Show the excise duty total. Will auto populate within the \nCARM portal. \n\nField No. 62 – Excise Tax – Show the excise tax total. Will auto populate within the \nCARM portal. \n\nField No. 63 – GST – Show the GST total. Will auto populate within the CARM portal. \n\nField No. 64 – PST/HST – Show the PST/HST total (if applicable). Will auto populate \nwithin the CARM portal. \n\nField No. 65 – Total Duties and Taxes – Show the total duties and taxes. Will auto \npopulate within the CARM portal. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-4-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-4",
+    "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Field No. 66 – Declaration True and Complete – Nothing to populate in this field. \n\nField No. 67 – Importer – If the importer is completing the TAP they will check this box. \n\nField No. 68 – Agent – If the agent is completing the TAP they will check this box. \n\nField No. 69 – Signature Name – The name of the importer or importer’s agent who is \ncompleting and signing the TAP is to be shown. \n\nField No. 70 – Signature Contact No. – The contact telephone number for the importer \nor importer’s agent who is signing the TAP is to be shown. \n\nField No. 71 – CBSA office stamp – Space provided for the CBSA office stamp, the \ndate on which the goods were imported into Canada. \n\nField No. 72 – CBSA Officer Signature – Signature of the officer effecting release of \nthe goods into Canada. \n\nField No. 73 – Remarks – Space for any remarks the officer effecting the acquittal of \nthe permit. \n18 \n\nPrivacy Statement – It is important to ensure that the claimant’s certification is duly \ncompleted by the claimant or his authorized agent and signed. \nReferences \nPlease consult the following resources. \nApplicable legislation \n Customs Act \n Customs Tariff \n Income Tax Act \n Non-Taxable Imported Goods (GST/HST) Regulations \n Canadian Payments Act \n Temporary Importation (Tariff Item No. 9993.00.00) Regulations \nRelated D memoranda \nD1-7-1, D2-1-1, D2-1-2, D2-1-3, D2-2-1, D2-2-3, D2-3-4,D2-4-1, D2-6-4, D3-1-1, D3-1-5, \nD3-7-1, D8-1-1, D8-1-9, D11-4-2, D11-4-13, D11-4-14, D13-11-1, D17-1-3, D17-1-10, \nD21-3-1, D21-3-4, D21-4-3, D9 series, D11-5 series, D18 series, and D19 series. \nSuperseded Memorandum D \nD8-1-4 dated December 28, 2006 \nOther References \nForms A6A, B2, B3-3, B13A, BSF715, E15, E29B, K23, CAD \nRelated links \nCARM: Assess and pay duties and taxes on imported commercial goods \nCARM Client Portal \nCanada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \nThe Administrative Monetary Penalty System \n\n19 \n\nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-7",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, February 12, 2015\nThis document is also available in PDF (131 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions that do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency (CBSA) organizational structure.\nThis memorandum provides information on the use of carnets in Canada.",
+    "history": "",
+    "last_amended": "2015-02-12",
+    "current_to": "2015-02-12",
+    "citation": "Memorandum D8-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\nA.T.A. Convention the International Customs Convention on the A.T.A. (Admission Temporaire / Temporary Admission) Carnet for the Temporary Admission of Goods. A.T.A. Carnet a carnet document issued under the terms of the A.T.A. Convention. Canada/Chinese Taipei Carnet the Canada/Chinese Taipei Carnet used for the temporary importation of goods from Chinese Taipei or the temporary exportation of Canadian goods to Chinese Taipei. Canadian carnet a carnet issued in Canada by the Canadian Chamber of Commerce. carnet an international customs document designed to simplify and streamline customs temporary entry procedures. carnet holder the person or company for whom the carnet was issued and who is identified on the front cover. It also means whoever is presenting the carnet to the Canada Border Services Agency (CBSA) (e.g., an agent, employee, or authorized representative). counterfoil the receipt portions of the carnet document that are returned with the cover pages to the issuing association. duties any duty or taxes levied on imported goods under the Customs Tariff , the Excise Tax Act , the Excise Act , or any other law relating to customs. expiry date the last day on which the carnet may be used. final date for duty free re importation the last day that goods exported on a Canadian carnet may be re imported on that document. This date is usually the same date as the expiry date of the carnet document. final date for re exportation the last day as determined by the CBSA that goods covered by a foreign carnet may remain in Canada, in accordance with temporary entry legislation and regulations. foreign carnet carnet document issued in a country other than Canada. general list the list of goods itemized on the inside of the front cover and on the back of the vouchers. guaranteeing association the association recognized by the customs authorities in its country to guarantee the payment of customs duties on goods covered by foreign carnets. For example, the Canadian Chamber of Commerce is recognized by the CBSA as the guaranteeing association for foreign carnets used in Canada. issuing association an association approved by the guaranteeing association to issue carnets. For example, the Vancouver Board of Trade has been authorized by the Canadian Chamber of Commerce to issue Canadian carnets. voucher the pages removed from the carnet package by the CBSA. In the Canada/Chinese Taipei Carnet, these pages are referred to as “sheets.”\nGeneral\n1. Goods that qualify for temporary importation are normally documented on Form E29B, Temporary Admission Permit . However, these goods may instead be documented on a carnet.\n2. Carnets are international customs documents designed to simplify and streamline customs temporary entry procedures. Carnets are particularly useful for goods that will be imported into more than one country during the period for which the carnet is valid. A carnet replaces the national temporary entry documents, and it also guarantees duties will be paid if the imported goods are not re-exported in the time period allowed by the CBSA. Consequently, carnets eliminate the requirement to post security with the CBSA.\n3. Using a carnet for importing, exporting, or the transit of goods does not exempt those goods from Canadian customs laws, regulations, and procedures. Goods will not be released on a carnet unless they qualify for temporary entry and the required documents or certificates are produced.\n4. Where a carnet holder authorizes a customs broker or an agent to act on his or her behalf, the CBSA may ask the broker or agent to produce written authorization from the person or company identified on the front cover of the carnet.\n5. Carnets are not issued by the CBSA. In those countries that participate in the A.T.A. Convention, carnets are generally issued by the chambers of commerce. Each country has only one guaranteeing association but it may have more than one issuing association. Canada/Chinese Taipei Carnets are issued in Canada by the Canadian Chamber of Commerce and in Taiwan by the Taiwan External Trade Development Council (TAITRA).\n6. In Canada, carnets are guaranteed by The Canadian Chamber of Commerce and may be obtained from the head office in Ottawa, or offices in Montreal and Toronto. For information on obtaining a carnet, contact:\nThe Canadian Chamber of Commerce Carnet Services 360 Albert Street, Suite 420 Ottawa, ON K1R 7X7 Telephone: 613-238-4000 Fax: 613-238-7643\nRestrictions\n7. Carnets are valid for a limited period (one year from the date of issue). A carnet cannot be accepted once it has expired. If goods are being re-exported after the expiry date, duty and taxes apply and are non-refundable.\n8. Goods intended for sale, lease, processing, or repair are not permitted for temporary importation on a carnet.\n9. Goods such as plants, food, and other consumable items that may be given away, disposed of, or used up are not permitted on a carnet.\n10. Additions or substitutions to the general list are not permitted once the carnet has been issued, unless these changes have been authorized in writing by the issuing association.\nDescription\n11. There are physical differences in the appearance of the A.T.A. Carnet and the Canada/Chinese Taipei Carnet.\n12. The A.T.A. Carnet document as issued in Canada is made up of:\n- (a) a green front and back cover;\n- (b) yellow exportation and re-importation counterfoils;\n- (c) white importation and re-exportation counterfoils;\n- (d) blue transit counterfoils;\n- (e) yellow exportation vouchers;\n- (f) white importation vouchers;\n- (g) white re-exportation vouchers;\n- (h) yellow re-importation vouchers; and\n- (i) blue transit vouchers.\nNote: For additional information refer to the ATA Carnet Reference Manual (PDF - The Canadian Chamber of Commerce).\n13. The Canada/Chinese Taipei Carnet differs from the A.T.A. Carnet in that the front and back covers are blue. As well, the counterfoil pages are blue and each page contains an exportation, importation, re-exportation, and re-importation counterfoil section. Voucher pages of a Canada/Chinese Taipei Carnet are referred to as \"sheets.\"\n14. A carnet document may consist of any number of sets of pages. Since the issuing association controls the number of sets of carnet pages issued for each carnet, using photocopied carnet sheets is prohibited. If there are not enough sheets in the carnet:\n- (a) in the case of Canadian carnets, the goods may be held, pending receipt of additional sheets provided by the Canadian Chamber of Commerce; or\n- (b) for importation movements on a foreign carnet, if the holder does not wish to be delayed, the goods may be: (i) forwarded by a bonded carrier to the CBSA office of destination in accordance with carrier regulations, pending receipt of additional sheets.; (ii) documented on Form E29B with security as appropriate.; or (iii) documented for re-exportation movements on a foreign carnet on Form E15, Certificate of Destruction/Exportation , in duplicate with references to the carnet number, the expiry date, and the CBSA office of importation. One copy of the form will be sent to the CBSA office of importation to acquit the importation voucher or sheet; the other copy will be returned to the holder.\nProcedures for Canadian Carnets\n15. The movement of goods on a Canadian carnet will be documented on yellow exportation or re-importation counterfoils and vouchers. Export permits must be presented where required. Form B13A, Export Declaration, is not required when Canadian goods are exported from Canada on a carnet. The CBSA will accept carnets used for exportation regardless of the type of goods, intended use, or method of transport. The exporter is responsible for ensuring that the goods can be imported temporarily into the countries of destination under a carnet.\nValidating the front cover (green page)\n16. The carnet holder is responsible for ensuring that the front cover of the carnet document is always validated by the CBSA either before the first exportation takes pace or at the time of the first exportation. Consequently, the CBSA must complete, date and sign section H – Certificate by Customs at Departure (Canada) – on the front cover. Validating the cover confirms that the goods presented for examination match the items identified on the general list. Without this validation, the carnet holder may encounter difficulties using the carnet in other countries and returning the goods to Canada. If the goods leave Canada that same day, the CBSA must also validate the first exportation counterfoil and voucher.\n17. The front cover may be validated before the goods are exported. However, all goods must be listed on the general list of the carnet for the cover to be validated.\n18. Before a Canadian carnet is presented to the CBSA for validation, the carnet holder must ensure that:\n- (a) the carnet has not expired;\n- (b) the front cover of the carnet has been signed by both the holder and the issuing association; and\n- (c) the goods match the items shown on the general list.\nProcessing exportation movements (yellow counterfoils and vouchers)\n19. When a Canadian carnet is presented to the CBSA to cover goods being exported from Canada, the officer must:\n- (a) complete, date and sign the yellow exportation counterfoil;\n- (b) complete, date and sign section H – Clearance on Exportation – of the exportation voucher, prior to removing it from the carnet.\n20. Before a Canadian carnet is presented to the CBSA to cover goods being exported from Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired;\n- (b) the front cover has been signed by both the holder and the issuing association;\n- (c) sections A, B, C, D, E, and F of the yellow exportation voucher have been completed; and\n- (d) the goods being exported match the items shown on the general list and on the back of the yellow exportation voucher. Partial exportations are allowed. Photocopies of the general list may be attached to the back of the voucher.\nProcessing re-importation movements (yellow counterfoils and vouchers)\n21. When a Canadian carnet is presented to the CBSA to cover goods being re-imported into Canada, the officer must complete, date and sign the yellow re-importation counterfoil, even if:\n- (a) the re-exportation counterfoils/vouchers were not validated by the foreign customs. Validating the carnet provides proof that the goods were re-imported into Canada in the case of a foreign claim, and may reduce the claimed amount for duties and taxes;\n- (b) the goods are being re-imported after the expiry date of the carnet. Validating the carnet provides proof to the foreign customs that the goods were re-imported into Canada, thereby, eliminating or reducing the claimed amount for duties and taxes.\n22. Furthermore, the officer must complete, date and sign section H – Clearance on Re-importation – of the re-importation voucher, prior to removing it from the carnet.\n23. Before a Canadian carnet is presented to the CBSA to cover goods being re-imported into Canada, the carnet holder must ensure that:\n- (a) sections A, B, C, D, E, and F of the yellow re-importation voucher have been completed;\n- (b) the goods being re-imported match those exported on the exportation counterfoil and the general list. The holder must account for any discrepancies to the satisfaction of the officer (e.g., goods lost, stolen or destroyed, split-shipped, partial, sold); and\n- (c) the goods being re-imported have not been enhanced in value.\n24. While carnets are valid for one year only, goods exported from Canada may be re-imported any time without payment of duty, in accordance with the provisions of tariff item Nos. 9813.00.00 and 9814.00.00 (GST may apply). At the discretion of the officer, a carnet that has expired may still be accepted for the re-importation of the goods on the carnet if the officer is satisfied that the goods qualify under the provisions of these classification numbers. However, if duties or taxes are deemed payable, the goods must be accounted for on Form B3-3, Canada Customs Coding Form .\nPeriod of validity\n25. A carnet is valid for a maximum period of one year from the date of issue. Under no circumstances are extensions or renewals permitted beyond the expiry date of the carnet.\n26. There is a distinction between the period of validity (expiry date) of a carnet and the time allowed (final date) for re-importation into Canada of the goods covered by a carnet. The period of validity is fixed by the issuing association (e.g., Canadian Chamber of Commerce) when it issues the carnet. The time allowed for re-importation is determined by the CBSA at the time of exportation, when goods are first leaving Canada.\nTransfers to a replacement carnet\n27. If the carnet holder wishes to have the Canadian goods remain in the foreign country beyond the expiry date of the carnet, the holder must report to the foreign customs administration before the carnet expires. If approved by the foreign customs, the carnet holder must contact the Canadian Chamber of Commerce to have a new replacement carnet produced for the goods to be transferred. The CBSA Headquarters will then close the old carnet by making reference to the replacement carnet on the yellow re-importation counterfoil and voucher.\nLost or stolen Canadian carnet documents\n28. If a Canadian carnet is lost or stolen in a foreign country, the holder can, if time permits, request a replacement carnet from the Canadian Chamber of Commerce. Otherwise, the carnet holder should request that the re-exportation from the foreign country be documented by that customs administration on an alternate customs document. The holder should also ensure that the re-importation into Canada is documented on Form B3-3. For Form B3-3 to acquit the carnet and be used as an acceptable proof that the goods have been re-imported into Canada, reference must be made to the carnet number and expiry date, and must clearly identify the goods re-imported. The carnet holder will have to satisfy the CBSA that the goods are in fact Canadian goods returning.\nProcedures for Foreign Carnets\n29. The CBSA will document the movement of goods on foreign carnets on white importation and re-exportation counterfoils and vouchers. Goods imported on a carnet must qualify for temporary importation before they may be admitted.\n30. The question of whether an article is prohibited, restricted, or controlled by the CBSA or by other government departments or agencies is the first consideration for every article imported temporarily into Canada. Goods on a carnet will not to be released from the CBSA's control until all necessary inspections are completed and any documents required, such as permits, licences, or certificates, are produced.\n31. Not all temporarily imported goods are entitled to relief from GST/HST. Appendix A of Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations details those goods that are entitled to relief. Where GST/HST is payable, the goods may still be documented on a carnet. However, the GST/HST payable must be accounted for on Form B3-3. The transaction number will be referenced on both the white importation and re-exportation vouchers and counterfoils.\n32. A carnet may only be accepted for the goods identified on the general list. If items in a shipment do not match the general list, the goods may, if eligible, be documented on Form E29B with appropriate security. Memorandum D8-1-4, Form E29B Temporary Admission Permit , provides more information on temporary importations that may be documented on the Form E29B.\n33. Accompanied goods imported into Canada under cover of a carnet may be imported at any CBSA office. Unaccompanied goods imported into Canada under cover of a carnet shall be manifested in bond from the First Point of Arrival to the CBSA office of destination. The manifest will be acquitted by the carnet number when the goods are released on the carnet.\nProcessing importation movements (white counterfoils and vouchers)\n34. When a foreign carnet is presented to the CBSA to cover goods being imported into Canada, the officer must:\n- (a) complete, date and sign the white importation counterfoil; and\n- (b) complete, date and sign section H – Clearance on Importation – of the importation voucher, prior to removing it from the carnet.\n35. Before a foreign carnet is presented to the CBSA to cover goods being imported into Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired. If it has, the carnet will not be accepted, as it no longer provides security. In this case, the Form E29B may be used if the goods qualify for importation under national temporary importation regulations. Security is to be collected as appropriate;\n- (b) the front cover has been signed by both the holder and the issuing association. If it is not, the CBSA will not accept the carnet. In this case Form E29B may be used if the goods qualify for importation under national temporary importation regulations. Security is to be collected as appropriate;\n- (c) the \"Certificate by Customs Authorities\" area has been completed. If not, the goods may still be temporarily imported on the carnet, as long as the goods are examined by the CBSA and match the general list;\n- (d) sections A, B, C, D, E, and F on the white importation voucher or sheet have been completed and signed; and\n- (e) the goods being imported match the items shown on the general list and on the back of the white importation voucher. If the description of the goods is incomplete or inadequate for classification purposes, the CBSA may request more details that will be noted on the back of the importation voucher. Goods on the general list that are not eligible for temporary importation must be duty-paid to be admitted.\nProcessing re-exportation movements (white counterfoils and vouchers)\n36. When a foreign carnet is presented to the CBSA to cover goods being re-exported from Canada, the officer must:\n- (a) complete, date and sign the white re-exportation counterfoil, even if the goods are being re-exported after the expiry date of the carnet. Validating the carnet demonstrates to CBSA that the goods were re-exported from Canada late, therefore, duties and taxes will be applicable. It also provides proof to foreign customs that the goods were in fact re-exported from Canada; and\n- (b) complete, date and sign section H – Clearance on Re-exportation – of the white re-exportation voucher, prior to removing it from the carnet.\n37. Before a foreign carnet is presented to the CBSA to cover goods being re-exported from Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired. If it has, duties will be payable;\n- (b) the final date for re-exportation, as identified on the importation counterfoil, has been observed. If not, duties will be payable;\n- (c) the goods being re-exported match the items shown on the general list and on the back of the white re-exportation voucher or sheet; and\n- (d) all the goods imported, as indicated on the importation counterfoil, are being re-exported. All discrepancies must be accounted for.\n38. When an officer is presented with a foreign carnet for the re-exportation of goods that have remained in Canada beyond the expiry date of the carnet, the carnet holder is to be advised that the goods are subject to the payment of full duties and taxes. If the holder is unable or refuses to pay the amount owing, the officer will make a notation on both the re-exportation counterfoil and voucher that, as the goods were not re-exported within the authorized time limits, the goods are subject to the payment of full duties and taxes owing and that a claim will be made by the CBSA against the carnet for full duties and taxes. Neither the goods nor the carnet document are to be detained pending payment of the duties and taxes. The re-exportation voucher will then be removed from the carnet document and forwarded to the office of importation for matching. A note should be attached to the front of the voucher advising that the carnet was not properly acquitted and the goods are subject to the payment of the duties and taxes. The importation and re-exportation vouchers will then be forwarded to the address listed in paragraph 74.\n39. When a carnet is presented for verification and acquittal at an inland CBSA office, the same procedures as outlined in paragraph 36 are to be followed. The goods will then be forwarded in bond to the CBSA office of exportation under a cargo control document. The manifesting and examination procedures relating to the exportation of in-bond shipments outlined in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods , will apply.\nTransit movements (blue counterfoils and vouchers)\n40. Transit sheets are used to cover the movement of goods from one foreign country through Canada to another foreign country.\n41. Inward transit – Before a foreign carnet is presented to the CBSA for goods arriving for transit through Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired;\n- (b) the green front cover of the carnet has been signed by both the holder and the issuing association;\n- (c) the \"Certificate by Customs Authorities\" area has been completed. If not, the procedure in paragraph 35 (c) is to be followed;\n- (d) sections A, B, C, D, E, and F of the two blue transit vouchers or sheets have been completed and signed; and\n- (e) the goods being imported match the items on the general list and on the back of two copies of the blue transit vouchers.\n42. Outward transit – Before a foreign carnet is presented to the CBSA to cover goods being re-exported after transit through Canada, the carnet holder must ensure that:\n- (a) sections A, B, C, D, E, and F of the (duplicate) blue transit voucher or sheet have been completed and signed; and\n- (b) all the goods cleared for inward transit, as indicated on the original transit counterfoil, are being exported. Discrepancies must be accounted for.\nPeriod of validity\n43. A carnet is valid for a maximum period of one year from the date of issue. Under no circumstances are extensions or renewals permitted beyond the expiry date of the carnet.\n44. There is a distinction between the period of validity (expiry date) of a carnet and the time allowed (final date) for re-exportation of the goods covered by a carnet. The period of validity is fixed by the foreign issuing association when it issues the carnet. The time allowed for re-exportation from Canada is determined by the CBSA at the time of importation (see Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations references to the \"time limits\" and \"time periods/extensions\" sections).\nExtension of time allowed for re-exportation\n45. If, after the initial clearance through the CBSA, the carnet holder wishes to extend the time allowed for re-exportation, the carnet holder must report to the nearest CBSA office and request an extension for a period up to, but not beyond the expiry date of the carnet. If approved by the CBSA office, the extension will be noted on the white importation counterfoil in the carnet document.\nTransfers to a replacement carnet\n46. If the carnet holder wishes the foreign goods on a carnet to remain in Canada beyond the expiry date of the carnet, the holder must report to the nearest CBSA office before the carnet expires. If approved by the CBSA office, the goods may be transferred to a replacement carnet or, the goods may be documented on Form E29B with security to be collected as appropriate. The officer will then close the old carnet by making reference to the replacement carnet or the Form E29B number on the white re-exportation counterfoil and voucher, together with completing, dating and signing them. Further, the officer will do the same on the white importation counterfoil and voucher of the replacement carnet while the goods remain in Canada.\nForeign goods lost, stolen, or destroyed in Canada\n47. If goods covered by a carnet are lost or stolen in Canada, the carnet holder is liable for duties and must report to the nearest CBSA office to account for the goods. At that office, the officer will record the details on the carnet white re-exportation counterfoil and voucher. The holder may be asked to provide supporting documentation, such as a police report or insurance report.\n48. If the holder decides to destroy goods covered by a carnet rather than re-export them from Canada, arrangements must be made to have the goods destroyed as per CBSA regulations. The officer will acquit the carnet by completing, dating and signing the appropriate sections of the white re-exportation counterfoil and voucher.\n49. If goods on a carnet are destroyed after the time limit expires or in a way that is not in accordance with the CBSA regulations, the carnet holder will be liable for the duties payable on the goods. The same provisions for the collection of duties as listed in paragraph 53 will apply.\nForeign carnet acquittal\n50. Foreign carnets are considered closed when:\n- (a) the goods have been re-exported from Canada in accordance with paragraph 37;\n- (b) the goods have been destroyed as indicated in paragraphs 48 and 49;\n- (c) duties owing on the goods have been fully paid in accordance with paragraph 53; or\n- (d) the goods have been transferred to the Form E29B in accordance with paragraph 46.\n51. If the carnet holder decides to permanently import or duty-pay the goods, a properly completed customs accounting document must be presented at the nearest CBSA office along with the carnet document. Copies of the carnet front cover and general list must be attached to the accounting document package as supporting documentation. The accounting document must make reference to the carnet number.\n52. Once the applicable accounting document has been processed, the CBSA will close the carnet by making reference to that accounting document on the carnet.\nPreparing Form B3-3, Canada Customs Coding Form\n53. When preparing the Form B3-3 to cancel a foreign carnet, the following points should be noted:\n- (a) the date of direct shipment is the day the goods were imported temporarily into Canada and the rate of exchange on that date must be used;\n- (b) the rate of duty used must be the rate in effect on the date the goods were imported;\n- (c) the carnet number is to be listed on the Form B3-3; and\n- (d) a copy of the carnet cover and general list must be attached.\nLost or stolen foreign carnet\n54. If a foreign carnet is lost or stolen in Canada, the holder can request a replacement carnet from the issuing association. The holder will present the replacement carnet to the nearest CBSA office where the officer will cross-reference the new carnet to the old one. The new importation voucher will become the controlling document. The CBSA will send a photocopy of the new voucher to the original office of importation to cancel the original importation voucher. If the original office of importation is not known, the photocopy is to be forwarded to the address listed in paragraph 74.\n55. If there is not enough time to replace the carnet, the holder should ask the CBSA to document the re-exportation of the goods on the Form E15 in duplicate. The document must make reference to the carnet number and expiry date and must clearly identify the goods exported. One copy of the Form E15 will be returned to the carnet holder and one copy will be sent to the office of importation to cancel the importation voucher. If the original office of importation is not known, the copy is to be forwarded to the address listed in paragraph 74.\nProcedures for Acquitting Vouchers\nFiling of the vouchers\n56. Carnet vouchers will be kept in chronological order by expiry date, as follows:\n- (a) open Canadian exportation vouchers (yellow); and\n- (b) open foreign importation (white) and inward transit (blue) vouchers.\n57. Canadian yellow re-importation vouchers are to be forwarded to the office of exportation within 15 days of the receipt of these documents. Foreign white re-exportation vouchers are to be forwarded to the office of importation within 15 days of the receipt of these documents. If the office of exportation or importation is unknown, the vouchers must be immediately forwarded to CBSA Headquarters at the address listed in paragraph 74.\nAcquittal of the vouchers\n58. When a Canadian yellow re-importation voucher is received at the office of exportation, the re-importation and exportation vouchers will be compared and matched to ensure all exported goods have been re-imported. If all of the exported goods have been accounted for on the re-importation voucher, the matched vouchers are to be stapled together and forwarded to the address listed in paragraph 74. Overlap the documents so that the voucher number and expiry date of both documents can be seen. If only a portion of the goods exported have been accounted for, the vouchers are to be returned to the office of exportation, where the re-importation and exportation vouchers are kept until the remaining goods are re-imported, or the carnet expires.\n59. When a foreign white re-exportation voucher is received at the office of importation, the re-exportation and importation vouchers will be compared and matched to ensure all goods imported have been re-exported. If all goods imported have been accounted for on the re-exportation voucher, the matched vouchers are to be stapled together and forwarded to the address listed in paragraph 74. Overlap the documents so that the voucher number and expiry date of both documents can be seen. If only a portion of the goods imported have been accounted for, the vouchers are to be returned to the office of importation, where the re-exportation and importation vouchers are kept until the remaining goods are re-exported, or the carnet expires.\n60. Foreign white importation vouchers may also be considered acquitted upon receipt of:\n- (a) a Form B3-3 which accounts for duties and taxes;\n- (b) a Form E15 ;\n- (c) a Form E29B to which the goods have been transferred; or\n- (d) a replacement carnet.\n61. The white re-exportation voucher (if available) and a copy of any of the above acquittal documents are to be stapled together and forwarded to the office of importation to be matched with the white importation voucher. If all of the items have not been accounted for, the documents are returned to the office of importation pending acquittal of the unaccounted items. If full acquittal has not been received by the time the carnet expires, the white re-exportation voucher is to be forwarded to the office of importation. The office of importation will then process the documents as outlined in paragraphs 63 to 65.\nUnacquitted vouchers\n62. Unacquitted Canadian yellow exportation vouchers will be forwarded to the address listed in paragraph 74, thirty days after the expiry date of the carnet.\n63. Unacquitted foreign white importation vouchers and unacquitted foreign blue transit vouchers will be forwarded to the address listed in paragraph 74, thirty days after the expiry date of the carnet.\n64. It is important for the regional CBSA offices to forward unacquitted foreign white importation vouchers to the CBSA Headquarters as this allows the CBSA to file claims for the applicable duties with the guaranteeing association within the prescribed time frame.\n65. Local and regional CBSA offices are to consider foreign carnets closed once unacquitted vouchers have been forwarded to the CBSA Headquarters for settlement by the guaranteeing association.\nSplit/Partial Shipments\n66. The carnet program allows the goods listed on the inside of the front cover (the general list) to be split into two or more smaller shipments at any time.\n67. If only some of the items from the general list are included in a particular movement, only the items actually being moved must be identified on both the counterfoil and voucher of the carnet. Since the list on the back of the voucher shows all the goods on the general list, lines may be drawn through those items that are not included in the shipment.\n68. In the case where long lists of partial items are written on the counterfoil of the carnet, the officer may write \"as per above list\" on the relevant counterfoil (assuming all the same items are being moved). However, if a long list of items is attached to the counterfoil and/or voucher, the officer is encouraged to ensure that the carnet holder has indicated the carnet number on that attached list. Further, the officers are to date, stamp and sign the attached list and relevant counterfoils and/or vouchers.\n69. When transcribing a list of partial items on a counterfoil and/or voucher, the format \"1-5\" must be used to identify items 1 to 5, and the format \"1, 5\" must be used to identify only items 1 and 5.\n70. When a Canadian shipment is split while the goods are in a foreign country and a partial re-exportation takes place, a note to that effect and a list of only the goods being re-exported will be shown on the re-exportation counterfoil and in section H, part f, of the re-exportation voucher. Likewise, a list of only the goods being re-imported into Canada will be shown on the re-importation counterfoil and in section H, part c, of the re-importation voucher.\n71. When a foreign shipment is split while the goods are in Canada and a partial re-exportation takes place, a note to that effect and a list of only the goods being re-exported will be shown on the re-exportation counterfoil and in section H, part f, of the re-exportation voucher.\nAdditional Information\n72. The CBSA Headquarters is responsible for all tracing actions and for contacting the carnet holder concerning unacquitted foreign carnets.\n73. All correspondence regarding carnet vouchers should be directed to the CBSA Headquarters at the address listed in paragraph 74.\n74. For further information on processing carnets, contact:\nCanada Border Services Agency Commercial and Trade Operations Division Commercial Registration Unit 191 Laurier Avenue West, 12 th floor Ottawa, ON K1A 0L8 E-mail: cbsa-asfc_commercial_registration_agrement_commercial@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2015-02-12",
+    "current_to": "2015-02-12",
+    "citation": "Memorandum D8-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-7",
+    "marginal_note": "References",
+    "part": "Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: EAQ 6576-3 Legislative references: Customs Tariff Excise Tax Act Excise Act Other references: Customs Co-operation Council – A.T.A Handbook D3-1-1 , D8-1-1 , D8-1-4 Forms B3-3, E15 , and E29B Superseded memorandum D: D8-1-7 dated June 8, 2007",
+    "history": "",
+    "last_amended": "2015-02-12",
+    "current_to": "2015-02-12",
+    "citation": "Memorandum D8-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-9",
+    "marginal_note": "Note to reader",
+    "part": "Application of the Imported Demonstration Aircraft Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Canada Border Services Agency is currently reviewing this D-memo. It will be updated in the context of the CBSA Assessment Revenue Management (CARM) initiative and made available to stakeholders as soon as possible. Find out about CARM .\nApplication of the Imported Demonstration Aircraft Remission Order Memorandum D8-1-9\nISSN 2369-2391\nOttawa, September 8, 2015\nThis document is also available in PDF (48 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions which do not affect or change existing policies or procedures and includes changes to the Canada Border Services Agency organizational structure.\nThis memorandum outlines and explains the procedures whereby a remission may be granted on aircraft used for demonstration purposes.",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-9",
+    "marginal_note": "Legislation",
+    "part": "Application of the Imported Demonstration Aircraft Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Imported Demonstration Aircraft Remission Order",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-9-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-9",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of the Imported Demonstration Aircraft Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. This Remission Order remits the GST on aircraft temporarily imported by residents for the purpose of demonstrating the aircraft.\nDocumentation\n2. Aircraft imported under this Remission Order are to be documented on Form E29B, Temporary Admission Permit , as per instructions found in Memorandum D8-1-4 . Form E29B will include a reference to Order in Council number 76-957 .\nTime Limits\n3. Temporary admission permits are to be issued for a maximum of six months with renewal subject to the importer satisfying the Canada Border Services Agency (CBSA) that the aircraft continues to meet the terms and conditions of this Remission Order.\nCustoms Requirements\n4. At any time, the CBSA may require the owner of any aircraft imported under this Remission Order to provide the names, addresses and telephone numbers for all persons to whom the aircraft was demonstrated.\n5. Any owner who cannot provide this information will be allowed a reasonable length of time, not to exceed 30 calendar days, from the date of a written request from the CBSA , to pay the Goods and Services Tax (GST) or to remove the aircraft from the country.\nEnforcement\n6. The CBSA will refer to regional collection officials all documentation relating to aircraft for which the GST has not been paid and which remain in Canada after the expiration of the 30 calendar days mentioned in paragraph 5 of this memorandum.\nAdditional Information\n7. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D8-1-9-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-1-9",
+    "marginal_note": "References",
+    "part": "Application of the Imported Demonstration Aircraft Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7671-4 Legislative references: Excise Tax Act Financial Administration Act Imported Demonstration Aircraft Remission Order C.R.C., c. 771 (76-957) Other references: D8-1-4 Form E29B Superseded memorandum D: D8-1-9 dated April 30, 1991",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Canadian Goods Abroad Program",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 25, 2015\nThis document is also available in PDF (118 Kb) [ help with PDF files ]\nIn Brief\nA complete review of this memorandum was made. The revisions do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency organizational structure.\nThis memorandum explains the conditions for obtaining partial relief of the duties and taxes, including the goods and services tax/harmonized sales tax (GST/HST), under the Canadian Goods Abroad Program (CGAP) provisions contained in sections 101 to 105 of the Customs Tariff . These provisions apply to Canadian goods returned to Canada after being exported for repairs, equipment additions, or work done outside Canada.\nThe CGAP is one of many legislative provisions that enable eligible goods to return to Canada with full or partial relief of the duties and taxes, including the GST/HST, after they have been repaired, altered, or worked on outside Canada. For additional information on other provisions consult memoranda D8-2-4, Canadian Goods Abroad Program Emergency Repairs , D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada , D8-2-11, Goods Returning to Canada After Being Altered or Worked on Outside Canada , D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway and D8e2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary .\nFor information on the duty and tax treatment of goods that are returning to Canada in exactly the same condition as exported please refer to tariff item Nos. 9813.00.00 and 9814.00.00 of the Schedule to the Customs Tariff .",
+    "history": "",
+    "last_amended": "2015-06-24",
+    "current_to": "2015-06-24",
+    "citation": "Memorandum D8-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canadian Goods Abroad Program",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The term \"duties\" used in this memorandum means duties as defined in section 80 of the Customs Tariff . It includes customs duties imposed under Part 2 of the Customs Tariff , duties imposed under the Special Import Measures Act , taxes imposed under the Excise Act, 2001 or the Excise Tax Act , including the GST/HST, and duties or taxes imposed under any other Act of Parliament relating to customs.\n2. The term \"value of the processing\" used in this memorandum means the value of the repair, addition or work done abroad, and the value of any goods and services provided to the processor free of charge or at a reduced cost. It also includes the cost of freight and associated charges to ship the goods from Canada to the location outside Canada and the cost of insuring the goods from the date of export from Canada to the date the goods begin their return journey to Canada. With regards to owner-supplied equipment that is provided to the processor from Canada, such materials also form part of the value of the processing of the good upon its return to Canada. At the time of export, the importer can request a drawback of any customs duties previously paid on the owner-supplied equipment. Please note that plant equipment and fuel are not subject to drawback. For further information on drawbacks, please consult Memorandum D7-4-2, Duty Drawback Program .\n3. For the purposes of administering the program, the term \"repair\" is defined as a corrective maintenance activity, which restores an item to its original \"as-finished\" condition. It includes replacing pieces of the good with new, reconditioned, overhauled or rebuilt components. \"Repair\" includes, but is not limited to, activities such as restoration, renovation, re-dyeing, cleaning, and re-sterilizing.\n4. For the purposes of administering the program, the term \"added\" means permanently attached or united to the good. The equipment added must be wired into, welded onto, bolted onto, or screwed onto the exported good. If the foreign equipment is only temporarily added, for example, plugged into, strapped onto, or chained onto the good, then the good and the equipment should be accounted for separately. For example a chemical drum attached to a trailer by cords where the trailer is the exported good. The trailer would be accounted for under tariff item Nos. 9813.00.00 or 9814.00.00 and the chemical drum would be duty paid.\n5. For the purposes of administering the program, the term \"work\" refers to an operation that changes the shape of a good or imparts new and different characteristics to a good that become an integral part of the good itself and did not exist in the good before the process was applied to it. An operation or process that is part of the production or assembly of an unfinished good into a finished good is also considered to be \"work.\" For the purposes of the CGAP, an \"alteration\" is considered to be \"work.\"\n6. For the purposes of the CGAP, the \"Canadian value\" of the good is calculated as the value for duty (VFD) of the good at the time of importation, determined in accordance with the valuation provisions in sections 45 to 55 of the Customs Act , less the value of the processing. The VFD of repaired goods is generally greater than the value of damaged or broken goods, and while some importers have questioned the methodology for establishing the Canadian value of repaired goods, it is to be calculated in accordance with the instructions above.\nBackground\n7. As per subsection 12(3.1) of the Customs Act , all goods imported into Canada, even goods that have been in Canada prior to the importation at issue, are subject to duties and taxes, including the GST/HST, unless there is a provision in legislation or regulation that relieves or remits the requirement to pay.\n8. Goods that are returned to Canada after being exported for repairs, equipment additions, or work done abroad may, under subsection 101(1) of the Customs Tariff , qualify for partial relief of the duties owing. Subsection 101(1) relieves the requirement to pay duties on the Canadian value of the imported goods if the goods meet the conditions of section 102 of the Customs Tariff .\nConditions\n9. The conditions vary depending on whether the goods are repaired, added to, or worked on while outside Canada. However, in each of these three circumstances the importer must provide proof of export and the goods must return to Canada within one year from the date of exportation.\n10. The importer does not have to be the exporter of the Canadian goods. However, for verification purposes, there must be supporting documentation linking the exported goods to the imported goods that clearly details the value of the processing. However, if the goods are sold or leased while they are outside Canada and GST/HST is not paid on the transaction, the goods may not be eligible for GST/HST relief and the importer may be required to pay the GST/HST on the full value of the imported goods.\nRepair\n11. Paragraph 101(1) (a) of the Customs Tariff partially relieves the duties on goods exported for repair and re-entered into Canada on condition that there was no Canadian company within a reasonable distance from where the goods were located before export that could have done the repairs. To qualify under the CGAP the goods exported for the purpose of repair must have either been produced in Canada or be foreign goods on which Canadian duties were paid. For eligible goods, duties are paid on the value of the processing. Where the goods were exported to be repaired under warranty, section 8 of Schedule VII to the Excise Tax Act provides for GST/HST relief for \"goods imported after having been exported for warranty repair work.\" Additional information regarding goods exported for repair may be found in Memorandum D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada .\n12. Goods repaired in one of Canada's free trade partner countries should be re-imported into Canada under the provisions of tariff item Nos. 9992.00.00 or 9971.00.00. Additional information on tariff item No. 9992.00.00 can be found in Memorandum D8-2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary . Additional information on tariff item No. 9971.00.00 can be found in Memorandum D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway.\n13. The importer does not have to obtain authorization from the Canada Border Services Agency (CBSA) prior to exporting the goods to claim the benefits of paragraph 101(1) (a) . However, if asked, the importer must be prepared to provide proof satisfactory to the CBSA that the goods could not have been repaired in Canada within a reasonable distance from the place where the goods were prior to export. A list of Canadian companies contacted (including names, telephone numbers and dates) or rejection letters from Canadian companies are forms of acceptable proof.\n14. In determining what constitutes a reasonable distance from where the goods were located before export, the cost and time required to transport the goods to the Canadian location and to the location outside of Canada will be taken into consideration.\nAdditions\n15. Paragraph 101(1) (b) of the Customs Tariff partially relieves the duties on goods returning to Canada that have had foreign equipment added to them while they were outside Canada. To qualify under the program the goods must have either been produced in Canada or be foreign goods on which Canadian duties were paid. The equipment added could not practicably have been added in Canada. Duties are payable on the value of the processing.\n16. The equipment added to the good outside Canada, while generally physically smaller than the good, may be physically larger.\n17. The importer must obtain authorization from the CBSA prior to exporting the goods to claim the benefits of paragraph 101(1) (b) . The application must be submitted at least three months prior to the exportation of the goods. CBSA officials must have sufficient time to review the material provided and, where necessary, contact other government departments. The application is to be submitted to the closest CBSA office.\n18. The application consists of:\n- (a) authorization to share the information provided with other government departments (for consultation purposes only) (Appendix A),\n- (b) detailed description of the goods and the proposed additions, for example a copy of the contract proposal or bid solicitation (including where the contract or bid solicitation was advertised or posted),\n- (c) copy of the work order or contract with the foreign supplier of the equipment that will be added, and\n- (d) copies of the rejected bids received from Canadian companies or contact information for the Canadian companies consulted by the importer.\n19. In administering the CGAP, the CBSA does not consider the cost to make the additions or the quality of the additions in determining whether or not it is practicable to do the work in Canada. The cost and time to transport the goods to the Canadian location and the location outside of Canada will not be taken into consideration when determining practicability.\nWork Done\n20. Paragraph 101(1) (c) of the Customs Tariff partially relieves the duties on goods returning to Canada having been exported to be worked on, whether or not the country where the work was done is a free trade partner country. To qualify under the program the goods to be exported must be a product of Canada and the work to be done, generally a phase of production, cannot practicably have been done in Canada. Duties are paid on the value of the processing.\n21. The exported goods must be a product of Canada. This means that:\n- (a) the whole of the value of the goods at the time of export is produced in Canada; or\n- (b) the goods, the whole or a portion of which are produced outside of Canada, are deemed to be produced in Canada.\n22. The goods may be deemed to be produced in Canada if:\n- (a) the goods are transformed sufficiently to result in a change in tariff classification; and\n- (b) the value of Canadian materials plus the direct cost of processing or assembling performed in Canada is 50% or more of the total value of the goods using the net cost method, or 60% or more using the transaction value method. Consult memoranda D11-4-2, Proof of Origin of Imported Goods , or D11-5-1, NAFTA Rules of Origin for more information.\n23. The importer must obtain authorization from the CBSA prior to exporting the goods to claim the benefits of this provision. The application must be submitted in writing at least three months prior to the exportation of the goods. CBSA officials must have sufficient time to review the material provided in the submission and, where necessary, contact other government departments (OGDs).\n24. Written applications for one time only importations may be submitted to the CBSA office in the region where the importation will be accounted for. All applications for more than one importation of the goods are to be submitted in writing to Headquarters at the following address:\nManager, Trade Incentives Unit Trade and Anti-dumping Programs Directorate 222 Queen St., 11 th floor Ottawa ON K1A 0L8\n25. The application must include:\n- (a) authorization to share the information provided with OGDs, (for consultation purposes only), Appendix A; and\n- (b) the completed questionnaire, Appendix B.\n26. In reviewing applications under paragraph 101(1) (c) , the CBSA does not consider the cost or quality of the work in determining whether or not it is practicable to do the work in Canada. Nor does the CBSA take the cost and time to transport the goods to the Canadian location and the location outside of Canada into consideration.\nDocumentation\n27. Upon importation, the goods must be documented on a Form B3-3, Canada Customs Coding Form . The importer, if asked, must have available for review the following:\n- (a) any certificates, licenses, permits, invoices, or other documents required under the Customs Act or any Act of other government departments (OGDs) or regulations that prohibit, control, or regulate the export and import of goods,\n- (b) proof of export sufficiently detailed to enable the reviewing CBSA officer to identify the returned goods such as identifying marks, model numbers, or serial numbers; and\n- (c) proof satisfactory to the reviewing CBSA officer that the goods could not have been repaired in Canada within a reasonable distance or a copy of the CBSA letter authorizing the equipment additions or work done.\n28. In some cases, the goods may be completely transformed by the work done while outside Canada. For example, felt material that is exported from Canada to be cut and sewn into liners for boots. However, it must be possible to audit the movement of the goods exported from Canada to the location outside Canada where the work was done and the return of those goods to Canada. A signed declaration by the manufacturer that the imported goods incorporate the goods exported from Canada may also be required. The signed declaration must include the full name, address, and telephone number of the manufacturer.\n29. Supporting documents may include invoices (customs or commercial), price lists, permits, licenses, certificates, and cargo control documents (e.g., manifests, waybills) presented at the time of release as explained in the Accounting for Imported Goods and Payment of Duties Regulations . See the D17-1 series Memoranda for additional information.\n30. The VFD of the imported good must be determined in accordance with the valuation provisions in sections 44 to 55 of the Customs Act . Supporting documentation must be provided to enable the reviewing CBSA officer to determine the value of the processing separately from the Canadian value of the good.\n31. The tariff treatment code shown in field 14 of the subheader will be the code applicable to the country where the work was done.\n32. A two-line entry is required: The first line will account for the Canadian value of the good, as calculated according to the process described in paragraph 6. The classification number entered in field 27 will be the 10 digit number from Chapters 1 through 97 of the Customs Tariff . The VFD declared on this line will be the Canadian value of the good calculated by subtracting the value of the processing from the value for duty of the imported good determined in accordance with the valuation provisions in sections 44 to 55 of the Customs Act . In order to relieve the duties owing against this line, the appropriate special authorization code from the following table is to be entered in field 26 of the B3-3:\nSpecial Authorization Code Legislative Reference 98-01-0101 repairs under paragraph 101(1) (a) 98-03-0101 equipment additions under paragraph 101(1) (b) 98-04-0101 work done under paragraph 101(1) (c)\n33. The second line will account for the value of the processing done outside Canada. For this line, the same classification number will be entered in field 27 as for the first line. The VFD shown will be the value of the processing. Duties, including GST/HST, are to be calculated and collected on this VFD.\nProof of Export\n34. Any of the following documents may be accepted as proof of exportation:\n- (a) an export declaration such as a Form B13A, Export Declaration , Canadian Automated Export Declaration (CAED), G7 EDI Export Report, or a Summary Report;\n- (b) a consumption entry or landing certificate for the country to which the goods were exported;\n- (c) a U.S. Certificate of Disposition of Imported Merchandise (CBP Form 3227);\n- (d) a Form E15, Certificate of Destruction/Exportation ;\n- (e) a Form A8A-B, In Bond – Cargo Control Document ; IATA Airway bill, master airway bill, or a consist sheet for couriers that do not use IATA waybills; or an A6A, Freight/Cargo Manifest ; or\n- (f) other documentation that establishes that the goods were exported, including, but not limited to, purchase orders and invoices, shipping documents, requisitions, inventory reports, processes or production records, stocking records, sales invoices, accounts payable and accounts receivable, carrier contracts, waivers and or reports.\n35. An affidavit is not an acceptable proof of export.\nCorrections\n36. If the imported goods were eligible for a provision of subsection 101(1) of the Customs Tariff but it was not claimed at the time of importation and full duties payable under the Customs Tariff were paid at the time of accounting, the importer can obtain a refund of the duties which were eligible under the CGAP. Form B2, Canada Customs – Adjustment Request is used to claim the refund. The authority for the refund is section 113 of the Customs Tariff . (Non-commercial importers can request a refund on a Form B2G, CBSA Informal Adjustment Request )\n37. On the Form B2, the \"as accounted\" line is copied from the Form B3-3. The \"as claimed\" lines are completed as directed in paragraphs 31 to 33.\n38. Subsection 32.2(4) of the Customs Act allows the applicant four years from the date of accounting under subsections 32(1), (3), or (5) to make such corrections.\nExtension of Time Limits\n39. Authorizations for more than one importation of the goods under subsections 101(1) (b) or 101(1) (c) of the Customs Tariff are generally granted for a period of two years. Applications for extensions must be submitted at least three months before the expiry date of the importer's authorization to import the goods.\nAdditional Information\n40. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-06-24",
+    "current_to": "2015-06-24",
+    "citation": "Memorandum D8-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-1",
+    "marginal_note": "Appendix A",
+    "part": "Canadian Goods Abroad Program",
+    "division": "",
+    "heading": "",
+    "text": "Consent to Release Information Provided for Canada Border Services Agency Purposes\nI, (insert name), (if applicable) as an agent of (insert company name) hereby consent that Canada Border Services Agency (CBSA) release information provided as part of an application under the Canadian Goods Abroad Program provisions of the Customs Tariff to other federal government departments and agencies. I understand this information may not be released by the CBSA to any other third party without my consent. Nor can the other federal government departments and agencies provided with this information share said information with a third party without my written consent and may only use the information for the purpose for which it is provided. The information provided by the CBSA to other federal government departments and agencies pursuant to this consent is provided solely to assist in a determination of eligibility under the Canadian Goods Abroad provisions and for no other purpose. Any unauthorized use of the information received pursuant to this consent will be considered a breach of the disclosure of information authority contained in subsection 107(9) of the Customs Act .\nSignature: Date: Witness (sign name): Witness (print name and title):",
+    "history": "",
+    "last_amended": "2015-06-24",
+    "current_to": "2015-06-24",
+    "citation": "Memorandum D8-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-1",
+    "marginal_note": "Appendix B",
+    "part": "Canadian Goods Abroad Program",
+    "division": "",
+    "heading": "",
+    "text": "Questionnaire for Application Under Paragraph 101(1) (c) of the Customs Tariff\nApplicant (Importing Company) Background\n- 1. Company business number.\n- 2. Full company name, address, contact, title, and telephone number.\n- 3. Nature of applicant's business. For example: furniture manufacturer, beverage producer\n- 4. Application type: one time, repetitive request\n- 5. Are you the exporter of the Canadian goods? if yes go to question 10. If not go to question 6.\nExporting Company Background (if not the Importing Company)\n- 6. Company business number.\n- 7. Full company name, address, contact, title, and telephone number.\n- 8. Nature of exporter's business. For example: furniture manufacturer, beverage producer.\n- 9. Relationship to Importing Company.\nGoods for Export\n- 10. Fully describe the goods including tariff classification and where possible include a sample (the sample will be returned).\n- 11. Provide proof that the goods are a product of Canada.\n- 12. Quantity of goods and the anticipated export date(s).\n- 13. Export value of the goods.\nGoods After Foreign Processing\n- 14. Fully describe the goods including tariff classification and tariff treatment.\n- 15. Provide a copy of the contract proposal or bid solicitation (identify where the contract or bid solicitation was advertised or posted). Describe the work done and to be done on the Canadian product: (a) before export; (b) while outside Canada (fully describe all steps), and (c) after the goods return to Canada.\n- 16. Name and address of foreign processing company. Attach a copy of the work order or contract.\n- 17. Value of the processing abroad. Breakdown by: (a) value of the work done abroad, (b) value of any goods or services provided free of charge or at a reduced cost (Note: includes owner-supplied equipment, which is Canadian-sourced, duty-paid or duty-free); and (c) cost of freight and associated charges incurred prior to or at the place of direct shipment of the goods back to Canada (includes the transportation costs to send the goods to the location outside Canada and the cost of insuring the goods from the date of export to the date the good begins its return journey to Canada)\n- 18. Duties payable annually based on the value of processing times the duty rate.\n- 19. Is there a relationship between the processor and applicant?\n- 20. Does the foreign processor have proprietary rights, for example: patent, trademark, copyright, or license fee agreements.\n- 21. Identify the CBSA port of entry where the goods will be accounted for.\nCanadian Companies\n- 22. Supply copies of any bids received from Canadian companies that were rejected detailing the reason for the rejection.\n- 23. List Canadian companies approached to do the work including contact names, and telephone numbers (supply copies of any correspondence explaining their ability/inability to do the work.) If no Canadian companies were approached provide an explanation.\nApplicant's Operations\n- 24. Does your company plan to construct or expand its Canadian facilities to do the work that is the subject of this application? If not, explain why. If yes, include supporting documentation, signed by a responsible company officer, such as: (a) a document from the board of directors or president allocating funds to establish facilities, with the probable start-up date; (b) copies of purchase orders for equipment and machinery; or (c) a business plan of the corporate structure, employees, business environment, competition with current suppliers, market strategies, capital injections, and expenditures with detailed three-year forecasts, risks, and opportunities assessment.\nLabour Disruption\n- 25. Is there a strike or a work slowdown at the applicant's or (if applicable) the exporter's facility?\n- 26. Is there is a strike or a work slowdown at a Canadian facility that supplies the applicant's or (if applicable) the exporter's facility that is resulting in material deficiencies?\n- 27. What is the relationship between the foreign processing facility and the strikebound Canadian company?",
+    "history": "",
+    "last_amended": "2015-06-24",
+    "current_to": "2015-06-24",
+    "citation": "Memorandum D8-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-1",
+    "marginal_note": "References",
+    "part": "Canadian Goods Abroad Program",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6565-0 Legislative references: Customs Tariff Customs Act Excise Tax Act Special Import Measures Act Accounting for Imported Goods and Payment of Duties Regulations Other references: D7-4-2 , D8-2-10 , D8-2-11 , D8-2-25 , D8-2-26 , D11-4-2 , D11-5-1 Forms B3-3, B2, B2G , A8A-B , A6A Superseded memorandum D: D8-2-1 dated August 22, 2009",
+    "history": "",
+    "last_amended": "2015-06-24",
+    "current_to": "2015-06-24",
+    "citation": "Memorandum D8-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-3",
+    "marginal_note": "Legislation",
+    "part": "Application of the Non-commercial Importations Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Non-commercial Importations Remission Order",
+    "history": "",
+    "last_amended": "2015-06-04",
+    "current_to": "2015-06-04",
+    "citation": "Memorandum D8-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of the Non-commercial Importations Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Who can use the Non-commercial Importations Remission Order ?\n1. The Non-commercial Importations Remission Order (Remission Order) may be of interest to resident and non-resident non-commercial importers, particularly those importing goods that have been exported for repair, and their agents.\n2. Where repaired goods do not qualify under this Remission Order , the importer may refer to Memorandum D8-2-1, Canadian Goods Abroad Program , to determine whether or not the goods may qualify under that program. In addition, Memorandum D8-2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary , should be consulted for goods re-entering Canada after having been exported to one of the listed countries for either repairs or alterations.\nBackground\n3. \"Non-commercial imported goods\" are those goods which are not imported for sale or for any commercial, industrial, or business use. To qualify under this Remission Order , the total amount of customs duties and excise taxes, excluding the goods and services tax/harmonized sales tax ( GST / HST ), that would otherwise be payable on the goods cannot exceed fifty dollars. Where the total amount of customs duties and excise taxes owing exceeds fifty dollars CDN, the goods do not qualify under the terms of this Remission Order, and the full amount of duties and taxes owing is payable. Non-commercial imported goods that are exactly as ordered, that are not defective, or that are not of an inferior quality, do not qualify for remission under this Remission Order.\n4. This Remission Order remits the customs duties paid or payable under the Customs Tariff and the excise taxes paid or payable under the Excise Tax Act , not including the GST / HST , on non-commercial imported goods that are not of the class or description ordered by the importer, are defective, or are of inferior quality, and are exported or destroyed.\n5. If the importer chooses to replace the non-commercial goods rather than claiming a refund of the customs duties and excise taxes paid on the goods exported or destroyed as described in paragraph 4, this Remission Order remits the customs duties paid or payable under the Customs Tariff and the excise taxes paid or payable under the Excise Tax Act , not including the GST / HST , that would otherwise be owing on the non-commercial goods imported to replace the goods that were exported or destroyed.\n6. If the non-commercial imported goods must be exported for repair under a warranty or guarantee arrangement during the first year following their importation, this Remission Order remits the customs duties paid or payable under the Customs Tariff and the excise taxes paid or payable under the Excise Tax Act , not including the GST / HST , on the goods when they return to Canada.\nNon-commercial Imported Goods Exported or Destroyed\n7. In the case of non-commercial imported goods that are not of the class or description ordered by the importer, are defective, or are of inferior quality, and are exported or destroyed, an application for remission must be submitted by the importer to the nearest customs office within ninety days of the exportation or destruction of the goods.\n8. One of the following will serve as satisfactory proof that the goods were exported or destroyed:\n- (a) Form E15, Certificate of Destruction/Exportation ;\n- (b) a credit note;\n- (c) a no-charge invoice on a replacement item; or\n- (d) any other such document that will substantiate the return of the goods to the vendor.\nNon-commercial Imported Goods Replaced\n9. Where the importer does not apply for a remission, refund, or drawback on customs duties or excise taxes payable on the goods exported or destroyed under the terms of this Remission Order , remission may be granted on non-commercial imported goods imported to replace the goods exported or destroyed. They must be of a similar class and approximately the same value as the goods they are replacing, and the foreign supplier must assume their cost. They must also be imported within six months of the destruction or exportation of the goods they are replacing.\n10. An application for remission must be submitted by the importer to the nearest Canada Border Services Agency (CBSA) office within ninety days of the importation of the goods. Satisfactory proof must be presented that the original goods were exported or destroyed, and that the foreign supplier assumed the cost of the replacement goods. As described in paragraph 8, examples of suitable proof that the foreign supplier assumed the cost of the replacement goods are:\n- (a) a copy of the warranty;\n- (b) a no-charge invoice; or\n- (c) correspondence from the foreign supplier, substantiating the repair or replacement under warranty.\n11. The customs duties and excise taxes that are owing on the replacement goods must be calculated on the full value for duty of the goods in the condition in which they enter Canada, in accordance with the valuation provisions of the Customs Act .\nRepair of Non-commercial Imported Goods\n12. Non-commercial imported goods that are exported from Canada for the sole purpose of being repaired, within one year from the day the goods were first imported into Canada, and are returned to Canada within six months from the day they were exported, may qualify for remission at time of re-entry. Except for shipping charges, communication expenses, or other expenses paid by the importer in accordance with any warranty or guarantee adjustments, the foreign supplier must bear the cost of the repairs under the terms of a warranty or guarantee.\n13. An application for remission must be submitted by the importer to the nearest CBSA office within ninety days of the importation of the goods. Satisfactory proof must be presented that the foreign supplier assumed the cost of the repairs. Some examples of such proof are:\n- (a) a copy of a warranty;\n- (b) a no-charge invoice; or\n- (c) correspondence from the foreign supplier, substantiating the repair or replacement under warranty.\n14. The customs duties and excise taxes owing on the repaired goods must be calculated on the full value for duty of the goods in the condition in which they are returned to Canada, in accordance with the valuation provisions of the Customs Act .\nGoods and Services Tax / Harmonized Sales Tax\n15. This Remission Order does not provide any remission of the Goods and Services Tax / Harmonized Sales Tax ( GST / HST ).\n16. However, non-commercial goods imported to replace goods that were exported or destroyed under the terms of the Remission Order , may qualify as non-taxable for GST / HST purposes under Schedule VII, section 5, of the Excise Tax Act . This section of the Schedule provides for the non-taxable importation of replacement parts sent or supplied to a person in Canada by a non-resident person, under a warranty agreement as replacement parts for goods previously imported. HST is also relieved under these circumstances.\n17. Non-commercial goods imported after having been exported for repair under the terms of this Remission Order , may qualify as non-taxable for GST / HST purposes under paragraph 3 (j) of the Non-taxable Imported Goods ( GST / HST ) Regulations if they were exported for warranty repair work. To qualify under the Regulations, when the goods return to Canada, documentation must be presented verifying the exportation of the goods from Canada, and that the foreign supplier assumed the cost of the repairs.\nDocumentation\n18. Applications for remission shall be made on either:\n- (a) Form B3-3, Canada Customs Coding Form ;\n- (b) Form B15, Casual Goods Accounting Document ;\n- (c) Form B2, Canada Customs – Adjustment Request ; or\n- (d) Form B2G, CBSA Informal Adjustment Request .\n- The number 79-395 must appear in the \"Special Authority\" field or otherwise specified as the reason for the refund.\n19. Where the non-commercial imported goods were originally imported under duty-free provisions of any customs legislation, satisfactory proof of this must be presented when the replacement goods are imported or the goods re-enter Canada having been exported for repair under the terms and conditions of this Remission Order .\n20. Remission may not be claimed in respect of customs penalties imposed on imported goods.",
+    "history": "",
+    "last_amended": "2015-06-04",
+    "current_to": "2015-06-04",
+    "citation": "Memorandum D8-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-3",
+    "marginal_note": "Additional Information",
+    "part": "Application of the Non-commercial Importations Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "21. For GST / HST information contact: Manager Goods Unit General Operations and Border Issues Division Excise and GST / HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Facsimile: 613-990-1233\n22. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-06-04",
+    "current_to": "2015-06-04",
+    "citation": "Memorandum D8-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-3",
+    "marginal_note": "References",
+    "part": "Application of the Non-commercial Importations Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-0 Legislative references: Customs Act Excise Tax Act Customs Tariff Non-commercial Importations Remission Order Non-taxable Imported Goods ( GST / HST ) Regulations Other references: D8-2-1 , D8-2-26 Forms B2, B2G , B3-3, B15, E15 Superseded memorandum D: D8-2-3 dated July 3, 1998",
+    "history": "",
+    "last_amended": "2015-06-04",
+    "current_to": "2015-06-04",
+    "citation": "Memorandum D8-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canadian Goods Abroad Program – Emergency Repairs",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The term \"duties\" used in this memorandum means duties as defined in section 80 of the Customs Tariff , i.e. duties or taxes levied or imposed on imported goods under Part 2, the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs, including the Goods and Services Tax/Harmonized Sales Tax (GST/HST).\n2. For the purposes of administering the Canadian Goods Abroad Program, the term “repair” is defined as a corrective maintenance activity, which restores an item to its original “as-finished” condition. It includes replacing pieces of the good with new, reconditioned, overhauled or rebuilt components.\nBackground\n3. As per subsections 12(3.1) and 17(1) of the Customs Act , all goods entering Canada, even goods that were previously in Canada, is an importation of those goods, and such goods are subject to duties unless there is a provision in legislation or regulation that relieves or remits the requirement to pay.\n4. Most aircraft, vehicles, and vessels return to Canada customs duty free under tariff item Nos. 9813.00.00 or 9814.00.00 (depending on whether the conveyance is a product of Canada or was previously duty and tax paid in Canada). However, to be eligible to claim the benefits of these tariff items, the goods must be returned to Canada without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. Therefore, where conveyances are repaired while outside Canada, even emergency repairs, they cannot be imported into Canada under either of these tariff items.\n5. Subsection 101(2) of the Customs Tariff provides full duties relief for aircraft, vehicles, or vessels that have undergone emergency repairs while abroad as a result of an unforeseen contingency that occurred outside Canada. Both non-commercial and commercial importers may claim the benefits of this provision.\n6. Where the repairs are not emergency repairs performed as a result of an unforeseen contingency, the aircraft, vehicle or vessel may qualify for full or partial relief of the duties under an alternate provision. For additional information on the various provisions available for goods which undergo repairs, other than emergency repairs, outside Canada, please consult Memoranda D8-2-10 , Goods Returning to Canada Having Been Repaired Outside of Canada , D8-2-25, Canadian Vessels Repaired or Altered in the United States , Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica , Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway and D8-2-26 , Goods Returned After Repair or Alteration in the United States , Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica , Peru, Jordan or Panama .\nConditions\n7. The aircraft, vehicle, or vessel, must have been repaired as a result of an unforeseen contingency that occurred outside Canada. The conveyance cannot be exported outside Canada for repair as a result of an unforeseen contingency occurring in Canada. For example, if a vehicle is involved in an accident in Windsor, it cannot be repaired in Detroit and re-enter Canada under the provisions of this program.\n8. In some cases it will be self-evident that the repair was required as a result of an unforeseen contingency, for example replacing a broken fan belt or a cracked windshield. Additional proof that the repairs were required as a result of an unforeseen contingency includes, but is not limited to, police reports, insurance reports and detailed repair invoices.\n9. The emergency repairs must also have been necessary to ensure the safe return of the aircraft, vehicle, or vessel to Canada. Examples of types of work that is not required to ensure the safe return of a vehicle, when these activities are the only repair(s) done to the vehicle, include painting, changing the oil, and rotating the tires. However, when these activities form part of a larger repair, for example, rotating the tires and aligning them when replacing a blown tire, these contingency repairs are acceptable. Replacing trim and other minor cosmetic finishes are also acceptable repairs when performed as part of a larger, emergency repair. Tires can be replaced in pairs, regardless of the condition of the second tire.\n10. In some cases the emergency repair is required to ensure the safe return of the contents of the aircraft, vehicle, or vessel, not the conveyance itself. For example, if the refrigeration unit on a transport truck carrying produce fails, repairing the refrigeration unit is an acceptable activity under this provision, although the lack of a refrigeration unit in no way renders the vehicle unsafe. If the transport truck were carrying televisions, repairing the refrigeration unit would not be eligible under this program.\nReplacement goods\n11. If a conveyance is irreparably damaged and replaced, the replacement aircraft, vehicle or vessel is not eligible under the Canadian goods abroad provisions. Full duties are owed on the replacement conveyance at the time of importation. Importers should ensure that any insurance claims include the cost of the duties owed. In addition, there are restrictions on the types of vehicles that can be imported into Canada. Please consult Memorandum D19-12-1 , Importation of Vehicles for more information.\nDocumentation\n12. At the time of importation, both non-commercial and commercial importers, or their agent (for example, a truck driver working for a shipping company), must report all emergency and non-emergency repairs to the inspecting Canada Border Services Agency (CBSA) officer. The officer may stamp the repair invoice as proof of reporting.\n13. Non-commercial importers are generally not required to provide accounting documentation for emergency repairs to their conveyances.\n14. For commercial carriers, the CBSA has a program that allows authorized highway carriers to present a summary accounting for repairs, including emergency repairs. For more information, please consult Memorandum D8-4-2 , Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers .\n15. In all other cases, the conveyance should be accounted for on a Form B3-3, Canada Customs Coding Form . The value for duty (VFD) appearing in field 37 will be the value of the repair. As this VFD is contrary to the valuation provisions in the Customs Act , special authorization code 98-02-0101 must be entered in field 26. Failure to use this code may subject the importer to an Administrative Monetary Penalty for failing to value the goods correctly.\n16. Special authorization code 98-02-0101 fully remits the duties owing against the VFD for the eligible emergency repair to the aircraft, vehicle, or vessel.\n17. Where there is any doubt that the repairs were required as a result of an emergency, the inspecting CBSA officer will require the importer to account for their conveyance as a regular importation. Non-commercial importers will account for their conveyance on a Form B15, Casual Goods Accounting Document, while commercial importers will use a Form B3-3.\n18. If a non-commercial importer wishes to request a refund for repairs that were eligible under subsection 101(2) as emergency repairs, they must submit a Form B2G, CBSA Informal Adjustment Request ,along with a copy of the Form B15 and all the information necessary to support the claim of emergency repairs. The Form B2G and supporting information is to be sent to a CBSA Casual Refund Centre. The addresses for the centres are found on the reverse of the Form B2G.\n19. If a commercial importer wishes to request a refund for repairs that were eligible under subsection 101(2) as emergency repairs, they must submit a Form B2, Canada Customs - Adjustment Request , along with the supporting information to the nearest CBSA office .\n20. If the importer fails to claim the benefits of the provision at the time of importation, and the full customs duties payable under the Customs Tariff are paid at the time of accounting, the importer may claim a refund under the same process as outlined in paragraphs 18 and 19.\nAdditional Information\n21. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-4",
+    "marginal_note": "References",
+    "part": "Canadian Goods Abroad Program – Emergency Repairs",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6565-0 Legislative references: Customs Tariff Customs Act Excise Act, 2001 Excise Tax Act Special Import Measures Act Other references: D8-2-10 , D8-2-25 , D8-2-26 , D8-4-2 , D19-12-1 Forms B2, B2G , B3-3 Superseded memorandum D: D8-2-4 dated June 22, 2009",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of the Foreign Aircraft Servicing Equipment Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Servicing Equipment\n1. The Appendix contains examples of those items considered as servicing equipment for purposes of this Remission Order.\n2. Servicing equipment imported under this Remission Order must remain within the boundaries of the international airport.\nApplication for Remission\n3. Foreign air carriers wishing to apply for remission of customs duty must provide the following information:\n- (a) the mailing address of their company headquarters, together with evidence, if requested, that their home country grants a similar privilege in respect of aircraft registered in Canada to the benefit provided in the Foreign Aircraft Servicing Equipment Remission Order, 1992 ;\n- (b) servicing equipment specifications and identification marks;\n- (c) the CBSA office where the servicing equipment was reported;\n- (d) the name of the international airport where the servicing equipment will be maintained; and\n- (e) the name, address, and telephone number of a person the CBSA may contact to obtain further information.\nCBSA Documentation\n4. Importers are to use Form B3-3, Canada Customs Coding Form , to process servicing equipment imported under this Remission Order and are to include on the form a reference to the Order in Council number (see \"Special Authority\" field 26).\nExceptions\n5. The provisions of this Remission Order do not apply to aircraft spares, aircraft repair parts, or items to be installed as fixtures in air terminal buildings.\nPenalty Information\n6. In cases where servicing equipment imported under this Remission Order is removed beyond the limits of the international airport, sold, or otherwise disposed of in Canada, used to service air carriers other than the importer, or where the home country or territory of the airline does not grant a similar privilege in respect of aircraft registered in Canada to the benefit provided in the Foreign Aircraft Servicing Equipment Remission Order, 1992 , the servicing equipment will be subject to the full payment of applicable duties and taxes.\nGoods and Services Tax\n7. This Remission Order does not remit GST.\n8. Regulations made pursuant to subsection 215(2) of the Excise Tax Act provide that duty remitted under this Remission Order will not be included in the value for tax when calculating GST payable on servicing equipment.\nAdditional Information\n9. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-09-16",
+    "current_to": "2015-09-16",
+    "citation": "Memorandum D8-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-5",
+    "marginal_note": "Appendix",
+    "part": "Application of the Foreign Aircraft Servicing Equipment Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Examples of Foreign Aircraft Servicing Equipment\n- Maintenance and servicing equipment, such as: maintenance platforms and steps test equipment for aircraft, aircraft engines, and aircraft instruments aircraft engine heaters and coolers ground radio equipment ground power units to provide electrical power while the aircraft is on the ground air conditioners to control the aircraft cabin air temperatures while the aircraft is on the ground water servicing units sanitary servicing equipment food trucks specially designed to carry food at controlled temperatures to and from the aircraft sprayers (de-icer units) aircraft jacks towbars\n- Passenger handling equipment, such as: passenger loading and unloading devices\n- Cargo loading equipment, such as: vehicles for moving or loading baggage, cargo, equipment, or supplies cargo loading devices cargo weighing devices\n- Components that are machinery or equipment in themselves, such as pumps, engines, rams, when they are for incorporation into equipment imported under this Order. Parts do not qualify for remission under the terms of this Order.",
+    "history": "",
+    "last_amended": "2015-09-16",
+    "current_to": "2015-09-16",
+    "citation": "Memorandum D8-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-5",
+    "marginal_note": "References",
+    "part": "Application of the Foreign Aircraft Servicing Equipment Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 8123-0, 8455-4 Legislative references: Foreign Aircraft Servicing Equipment Remission Order, 1992 Customs Tariff Excise Tax Act Other references: Form B3-3 Superseded memorandum D: D8-2-5 dated March 24, 2000",
+    "history": "",
+    "last_amended": "2015-09-16",
+    "current_to": "2015-09-16",
+    "citation": "Memorandum D8-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-6",
+    "marginal_note": "Legislation",
+    "part": "The Outward Processing Remission Order (Textiles and Apparel) Program",
+    "division": "",
+    "heading": "",
+    "text": "Outward Processing Remission Order (Textiles and Apparel) and amendments\nSubsection 2(1) and section 13 of the Value of Imported Goods (GST/HST) Regulations\nSections 17 and 18 of the Customs Tariff\nSections 2 and 3 of the Direct Shipment Of Goods Regulations\nSection 2 of the Temporary Storage Period Regulations",
+    "history": "",
+    "last_amended": "2015-04-09",
+    "current_to": "2015-04-09",
+    "citation": "Memorandum D8-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-6",
+    "marginal_note": "Guidelines and General Information",
+    "part": "The Outward Processing Remission Order (Textiles and Apparel) Program",
+    "division": "",
+    "heading": "",
+    "text": "Background\n1. The Outward Processing Remission Order (Textiles and Apparel) came into effect on May 1, 2008 and the amendments come into effect on January 1, 2015. This Order provides for the remission of a portion or all of the customs duties paid or payable on imported apparel produced in certain countries or territories, in whole or in part, using textiles produced in Canada. To obtain a remission, the apparel must be produced in, and shipped directly to Canada from, a country or territory that is a beneficiary of the General Preferential Tariff (GPT) before January 1, 2015 or one which is named in the Schedule after January 1, 2015. Furthermore, the apparel must be produced in whole or in part from textiles produced in Canada. The apparel in question must be produced in the same country or territory to which the textiles produced in Canada were shipped directly, without undergoing further processing outside that country or territory.\n2. This Order only relieves customs duties paid or payable under the Customs Tariff . It does not relieve surtaxes or temporary duties levied under the Customs Tariff or duties levied under the Special Import Measures Act or the Goods and Services Tax/Harmonized Sales Tax (GST/HST) levied under the Excise Tax Act .\n3. The Outward Processing Remission Order (Textiles and Apparel) cannot be used in conjunction with any duties relief provision found under Division 2 or 4 of Part 3 of the Customs Tariff .\nDefinitions\n4. For the purposes of this memorandum, the following terms will be interpreted as follows:\nApparel means apparel as defined in the Order. Textiles means textiles as defined in the Order. Order means the Outward Processing Remission Order (Textiles and Apparel) (SOR/2008-138) GPT country means a country or territory that is a beneficiary of the General Preferential Tariff in the List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff . Schedule means the Schedule to the Outward Processing Remission Order (Textiles and Apparel) as amended and effective January 1, 2015. Shipped directly to Canada means the goods are conveyed to Canada from that other country on a through bill of lading to a consignee in Canada. Shipped directly to that country or territory from Canada means that the Canadian manufactured textile must be shipped directly to the GPT country or, after January 1, 2015, to a country or territory named in the Schedule to the Order where the apparel to be imported into Canada will be produced. Transhipment through an intermediate country is acceptable provided that certain conditions similar to those prescribed by section 18 of the Customs Tariff and the Temporary Storage Period Regulations for goods shipped to Canada are met. The conditions are as follows: (a) the goods remain under customs transit control in the intermediate country; (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading or splitting up of loads, or any other operation required to keep the goods in good condition; (c) the goods do not enter into trade or consumption in the intermediate country; and (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months. Value of the processing means the cost of the alteration or work done abroad, the value of any assists and the value of any transportation and associated charges incurred prior to, or at the place of, direct shipment of the good to Canada. With regard to owner-supplied materials, that are Canadian-sourced, duty-paid or duty-free, such materials are considered to be \"assists\" and form part of the value of the processing of the good upon its importation to Canada. The transportation and associated costs of sending the materials to a location outside Canada also form part of the value of the processing calculation.\nRemission\n5. Remission is granted of the customs duties paid or payable under section 3 of the Order in an amount equal to the lesser of:\n- (a) the value of the textiles produced in Canada and incorporated in the imported apparel; and\n- (b) the customs duties paid or payable on the imported apparel.\nExample : An apparel item made in a country listed in the Schedule in part from textiles produced in Canada is imported into Canada. At time of importation, the value for duty of the item is $100 and it is classified under a tariff item in the Customs Tariff that is subject to a Most Favoured Nation (MFN) rate of duty of 18%, thus resulting in a customs duty liability of $18.\nScenario 1 : if the value of the textiles produced in Canada that are incorporated into the imported apparel is $15, the amount of customs duties that could be remitted would be $15 (i.e., the value of the textiles produced in Canada that are incorporated into the imported apparel).\nScenario 2 : if the value of the textiles produced in Canada that is incorporated into the imported apparel is $30, the amount of customs duties that could be remitted would be $18 (i.e., the entire customs duty liability on the imported apparel).\n6. The amount of remission available is applicable only to the specific importation of apparel that was produced from the textile exported and does not establish any form of transferable credit to any other importation.\n7. The value of Canadian produced materials or inputs other than the textiles defined in the Order does not contribute to the amount of remission available on the apparel imported. For example, slide fasteners (zippers) are classified in heading 96.07 of the Harmonized Commodity Description and Coding System (HS) so they do not qualify as a \"textile\" for purposes of this Order. Their incorporation into imported apparel does not qualify the apparel for remission nor does their value contribute to amount of remission available.\n8. The remission is applied against the duties otherwise paid or payable. The applicant may consider claiming the most beneficial tariff treatment available in calculating the duties otherwise paid or payable. If the tariff classification has a GPT rate assigned, that rate may be the most beneficial available; however, other beneficial rates may be available under other trade agreements (e.g., Canada–Costa Rica Free Trade Agreement (CCRFTA)). Note that the rules of origin with respect to any preferential tariff treatment must be met. Additional information on Rules of Origin for preferential tariff treatments can be found in the D11-4 Series of customs memoranda. In cases where the goods do not qualify for a preferential rate, or a preferential rate is not claimed by the importer, or there is no preferential rate available for the tariff item declared, the MFN rate will apply for purposes of calculating the duties otherwise payable which will be reduced by the amount of remission available.\nGST Treatment of Apparel\n9. The provisions of the Excise Tax Ac t apply in determining the amount of GST/HST payable on the imported apparel. This order does not provide any specific remission or relief from GST/HST.\n10. In some circumstances the Value of Imported Goods (GST/HST) Regulations may apply in respect to the calculation of the GST/HST.\n11. If the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, GST/HST is only payable on the value of the processing. Generally, this treatment is conditional on the last importation of the good:\n- (a) not having been based on a reduced value;\n- (b) not having been made on a non-taxable basis; and\n- (c) not having given rise to an imported goods rebate for the tax on the importation.\n12. The good must also not have been supplied prior to its re-importation without GST having applied to that supply as a result of the supply being made outside Canada or being a zero-rated supply for export. Also, the recipient of that supply must not have been entitled to a non-resident rebate in respect of the supply. The application of tax on the reduced value for tax applies when the goods are exported for processing, including adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods.\n13. When section 13 of the Value of Imported Goods (GST/HST) Regulations applies, the regulations require the importer to present acceptable proof of export and an invoice containing a complete description of the foreign processing and the cost of the processing.\n14. Questions regarding the Value of Imported Goods (GST/HST) Regulations should be referred to the Canada Revenue Agency contact identified in paragraph 40.\nDocumentation\n15. The Form B13A, Export Declaration which is completed and submitted to the Canada Border Services Agency (CBSA) at the time the textile is exported must indicate the country of final destination. The Order only applies to apparel that is manufactured from textiles exported on or after May 1, 2008.\n16. The importation of the apparel is to be accounted on a Form B3-3, Canada Customs Coding Form .\n17. As provided for under section 55 of the Customs Act , the value for duty of imported goods must be computed in Canadian dollars.\n18. Depending on the GST/HST treatment of the apparel, the entry may be a one line format or a two line format. In both cases the subheader information is the same. Subheader (fields 10 to 19 of the Form B3-3):\n- (a) The country of origin of the apparel (field 12) must be a GPT country or, after January 1, 2015, a country named in the Schedule to the Order, and must be the same as the country of final destination identified in field 5 on the Form B13A for the textiles produced in Canada.\n- (b) The tariff treatment code (field 14) should be completed with the code for the tariff treatment claimed, for example, code 09 (GPT) if the importer is claiming the benefit of General Preferential Tariff. As noted in paragraph 8, other preferential tariff treatments may be claimed if their specific rules of origin are met. In cases where no other preferential tariff treatment is claimed, tariff treatment code 02 (MFN) will be shown in field 14.\n19. Where the apparel is fully taxable for the purposes of the GST/HST a single classification line is sufficient as follows:\n- (a) The tariff classification of the apparel (field 27) must come under one of the chapters, headings, subheadings or tariff items found in the definition of \"apparel\" in section 1 of the Order.\n- (b) The Special Authority code (field 26) indicates 08-0815A0000.\n- (c) The value for duty (field 37) and the value for tax (field 41) of the apparel must be determined in accordance with sections 48 to 53 of the Customs Act .\n- (d) The amount of customs duties owing against this line is either the difference between the customs duties otherwise owing on the apparel and the value of the textiles produced in Canada (scenario 1) or zero (scenario 2). This amount must be calculated by the importer and inserted into field 38.\nExamples:\nScenario 1: A knit blouse made in a country in the Schedule in part from textiles produced in Canada is imported into Canada. At the time of importation, the value of the knit blouse is $100 and it is classified in the Customs Tariff under tariff item No. 6106.20.00 and subject to an MFN rate of duty of 18 %, resulting in a customs duty liability of $18. The value of the textiles produced in Canada that are incorporated into the knit blouse is $15. The amount of customs duties that could be remitted is $15 so the amount of customs duties owing is $3.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 5.0%, field 37: $100, field 38: $3. The amount collected against this line will be $8.15 ($3 customs duties + $5.15 GST [5% x ($100+$3)]).\nScenario 2: Identical to previous example except that the value of the textiles produced in Canada incorporated into the knit blouse is $30. The amount of customs duties that could be remitted would be $18.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 5.0%, field 37: $100, field 38: $0. The amount collected against this line is $5 ($0 customs duties and $5 GST (5% x $100)).\n20. Where the apparel is entitled to the provisions of Section 13 of the Value of Imported Goods (GST/HST) Regulations a two line entry format is required as follows:\n1 st line : The tariff classification of the apparel must come under the chapters, headings, subheadings or tariff items found in the definition of \"apparel\" in section 1 of the Order.\nThe Special Authority code (field 26) should indicate 08-0815A0000.\nGST/HST Tax Status Code 50 appears as the \"Rate of GST\" field (field 35)\nThe amount of customs duties owing against this line is either the difference between the customs duties otherwise owing on the apparel and the value of the textiles produced in Canada (scenario 1) or zero (scenario 2). This amount must be calculated by the importer and inserted into field 38.\n2 nd line : The tariff classification of the apparel is the same as on the 1 st line.\nThe Special Authority field (26) should indicate 08-0815B0000.\nThe value for duty (field 37) is the value of the processing done in the GPT country or the country in the Schedule to the Order, as applicable.\nThe value for tax (field 41) is the sum of the value of the processing done in the GPT country or the country in the Schedule to the Order plus the amount of customs duties collected on the 1st line.\nExamples:\nScenario 1: Identical to previous example except that the apparel is entitled to the provisions of Section 13 of the Value of Imported Goods (GST/HST) Regulations . The customs duty liability is $18 and the value of the textiles produced in Canada that are incorporated into the knit blouse is $15. The amount of customs duties that could be remitted is $15 so the amount of customs duties owing is $3.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 50, field 37: $100 and field 38: $3. The amount collected against this line will be $3.\n2 nd line: Field 26: 08-0815B0000, field 27: 6106.20.00, field 37: $85 ($100-$15) and field 41: $88 ($85 + $3). The amount collected against this line will be $4.40 (5% of $88).\nScenario 2: Identical to previous example except that the value of the textiles produced in Canada incorporated into the knit blouse is $30. The amount of customs duties that could be remitted would be $18.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 50, field 37: $100 and field 38: $0. The amount collected against this line is $0.\n2 nd line: Field 26: 08-0815B0000, field 27: 6106.20.00, field 37: $70 ($100-$30) and field 41: $70. The amount collected against this line is $3.50 (5% of $70).\n21. If the remission is not claimed and the full customs duties payable under the Customs Tariff are paid at the time of accounting, remission may be obtained in the form of a refund. Form B2, Canada Customs – Adjustment Request is used to claim the refund. The authority for the refund is section 115 of the Customs Tariff with reference to the Order.\n22. On the Form B2, the \"as accounted\" line is copied from the Form B3-3. The \"as claimed\" line(s) is (are) completed as directed in paragraphs 18-20 above.\nRecords and Proof\n23. The Customs Act sets out obligations for importers and exporters to keep records. For more information with respect to records keeping, consult Memorandum D17-1-21, Maintenance of Records in Canada by Importers , and Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers .\n24. In the event of a verification, proof, satisfactory to the Minister of Public Safety and Emergency Preparedness, will be required with respect to the following:\n- (a) the textiles meet the conditions set out in the Order;\n- (b) the value for export of the textiles exported from Canada;\n- (c) the textiles exported from Canada were shipped directly to the country where the apparel was manufactured;\n- (d) the textiles produced in Canada are incorporated into the imported apparel;\n- (e) the apparel did not undergo any processing outside the GPT country from which the apparel is shipped directly;\n- (f) direct shipment of the apparel to Canada; and\n- (g) the value for duty of the apparel imported into Canada.\nProof That the Textiles Meet the Conditions set out in the Order\n25. If the textiles produced in Canada contain imported materials, there are two conditions that must be met to claim the benefits of this Order:\n- (a) The imported materials must be sufficiently transformed to undergo a change in tariff classification at the 4, 6 or 8 digit level or to be considered bleached for the purpose of tariff classification, and\n- (b) The value for duty of the imported materials, determined in accordance with sections 48 to 53 of the Customs Act , must be less than 50% of the value of the textiles produced in Canada.\n26. As per section 2 of the Order, imported fibres of headings 50.01 to 50.03, 51.01 to 51.05, 52.01 to 52.03 and 53.01 to 53.05 in the schedule to the Customs Tariff are not to be considered imported materials. The value of these imported fibres is therefore not included in calculating the percentage of imported materials that make up the value of the textiles produced in Canada.\n27. The value for duty of other imported materials, including dyes and bleach, used to make textiles in Canada must be included in calculating the percentage of imported materials that make up the value of the exported textiles produced in Canada. For example, if the exporter of the textiles is a fabric finisher who has purchased, from a Canadian supplier, fabric that may have been produced using foreign yarns, the exporter must provide a written declaration from the fabric supplier regarding the Canadian content of the fabric. If the supplier declares that the value of the foreign yarns is less than 50% of the value of the unfinished fabric, the fabric will, generally, be considered \"produced in Canada\" for the purpose of the Order.\n28. In cases where a Canadian supplier can only declare a \"range\" of Canadian value content (for example, due to production variances) only the lower declared Canadian value content may be used.\n29. A change in tariff classification at the 4, 6 or 8 digit level is not required for an imported material considered bleached for the purpose of tariff classification. Both the imported yarns or fabrics and the bleached yarns or fabrics are classified under the same heading, which is not divided into subheadings or tariff items. Bleached yarns or fabrics are sometimes referred to as \"dyed white\" yarns or fabrics in the textile industry. The value for duty of the imported yarn or fabric must still make up less than 50% of the value for duty of the exported textiles produced in Canada.\n30. Applicants who are not the manufacturer or exporter of the textiles are responsible for providing the necessary documentation from the manufacturer or exporter of the textiles.\nProof of Export, Value, and Direct Shipment of the Textiles\n31. The only acceptable proof of export of the textiles is the Form B13A . Applicants claiming the benefit of this Order are not required to submit the supporting Form(s) B13A at the time of importation to claim the benefits of this Order, but they should be prepared to make them available if requested to do so by an officer.\n32. The Form B13A will generally provide acceptable proof of the free on board (FOB) value of the Canadian produced textiles that were exported. Transportation charges up to the place of exit from Canada may be included in the FOB value. Transportation charges from the place of exit from Canada to the GPT country or country listed in the Schedule where the apparel is to be manufactured are not included in the FOB value and, as such, cannot be used in the calculation of the amount of remission.\n33. The Form B13A will also usually substantiate the condition of direct shipment to the country or territory where the apparel is produced. However, particularly in the case of transhipment and temporary storage of the goods, additional shipping documents such as bills of lading, insurance documentation, and documentation relating to the warehousing, storage, cartage, loading, offloading or transfer of the goods may be required to establish that the textiles were shipped directly from Canada to the GPT country or country listed in the Schedule where the apparel is produced.\nProof That the Apparel Incorporates the Textiles Produced in Canada\n34. Generally, a signed declaration by the manufacturer of the apparel that the apparel incorporates the textiles produced in Canada is an acceptable proof. The signed declaration must include the address of the manufacturer of the apparel located in a country or territory that is a beneficiary of the GPT or country listed in the Schedule, as applicable, as well as the address of any other manufacturer located in that country or territory that is involved in processing the textiles produced in Canada since their exportation from Canada.\n35. The importer may consider obtaining a sample of the Canadian produced textile, properly identified and certified by the Canadian textile producer to be the textile that was exported for use in the manufacture of the apparel, for comparison purposes against the imported apparel. This may aid the importer should there be any difficulty in obtaining a declaration by the manufacturer of the apparel or where there is any dispute regarding the manufacturer's declaration.\n36. In the event of verification, the conversion factors set out in Schedule 3.1.3 of Annex 300-B of the North American Free Trade Agreement (NAFTA) will be used as guidelines in assessing the relationship between the quantities of textiles exported from Canada and the units of apparel imported into Canada.\nExamples : Women's and girls' cotton knit shirts and blouses, made in a GPT beneficiary or country listed in the Schedule from textiles produced in Canada, are imported into Canada. According to category 339 in Schedule 3.1.3 of NAFTA Annex 300-B, it takes 6 square metres of textile to produce one dozen cotton knit shirts and blouses. Similarly, men's and boys' man-made fibre trousers, made in a GPT beneficiary or country listed in the Schedule from textiles produced in Canada, are imported into Canada. According to category 647 in Schedule 3.1.3, 14.90 square metres of textile are needed to produce one dozen trousers.\nProof of Direct Shipment of the Apparel\n37. The importer must also be prepared to provide proof of direct shipment from the GPT country or country listed in the Schedule where the apparel is manufactured to a consignee in Canada. Transhipment is accepted if it is on a through bill of lading to a consignee in Canada. Additional information regarding goods exported to Canada from any country but passing in transit through another country is found in the Direct Shipment of Goods Regulations .\nProof of the Value for Duty of the Apparel Imported Into Canada\n38. Commercial invoices must contain a complete description of the foreign processing, including the cost and location of the processing. As the total value shown on the invoice will include the export value of the textiles produced in Canada, the invoice must be sufficiently detailed to enable a CBSA compliance verification officer to confirm the value of processing.\nAdditional Information\n39. Applicable HS headings, subheadings and tariff items of the Schedule to the Customs Tariff :\n- (a) For \"Apparel\" Chapter 39 - Plastics and Articles Thereof Chapter 40 - Rubber and Articles Thereof Chapter 43 - Furskins and Artificial Fur; Manufactures Thereof Chapter 61 - Articles of Apparel and Clothing Accessories, Knitted or Crocheted Chapter 62 - Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted\n- (b) For \"Textiles\" Chapter 50 - Silk Chapter 51 - Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric Chapter 52 - Cotton Chapter 53 - Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn\n- Note: The reader is advised that these are not the official version of the legislation. For all purposes of interpreting and applying legislation, consult statutory instruments as registered by the Clerk of the Privy Council and published in the Canada Gazette . Updated unofficial versions of statutory instruments are also available on-line on the Justice Laws Website .\n40. Questions regarding the GST/HST should be directed to:\nManager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Place de Ville, Tower \"A\", 16 th Floor 320 Queen St. Ottawa ON K1A 0L5\n41. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-04-09",
+    "current_to": "2015-04-09",
+    "citation": "Memorandum D8-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-6",
+    "marginal_note": "References",
+    "part": "The Outward Processing Remission Order (Textiles and Apparel) Program",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: EAQ 6564-2/832 Legislative references: Customs Tariff Customs Act Special Import Measures Act Excise Tax Act Value of Imported Goods (GST/HST) Regulations Direct Shipment of Goods Regulations Temporary Storage Period Regulations Outward Processing Remission Order (Textiles and Apparel) Other references: D11-4 Series , D17-1-21 , D20-1-5 Forms B13A , B3-3, B2 Superseded memorandum D: D8-2-6 dated October 8, 2008",
+    "history": "",
+    "last_amended": "2015-04-09",
+    "current_to": "2015-04-09",
+    "citation": "Memorandum D8-2-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-8",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 22, 2016\nThis document is also available in PDF (76 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum has been revised to reflect changes to paragraphs 26 and 31. An omission in paragraph 14 of the French version only was rectified in this version as well.\nThis memorandum outlines the conditions under which imported goods may be classified under tariff items. 9990.00.00 or 9991.00.00 of the Customs Tariff , and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act .",
+    "history": "",
+    "last_amended": "2016-09-22",
+    "current_to": "2016-09-22",
+    "citation": "Memorandum D8-2-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-8",
+    "marginal_note": "Legislation",
+    "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "Samples of Negligible Value Remission Order\nCustoms Tariff – Tariff Items 9990.00.00 and 9991.00.00",
+    "history": "",
+    "last_amended": "2016-09-22",
+    "current_to": "2016-09-22",
+    "citation": "Memorandum D8-2-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-8-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-8",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "Background\n1. On June 12, 1974, Canada officially acceded to the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material. This Convention provides for the permanent free importation of samples of negligible value when the samples are used to solicit orders for goods of the kind represented by the samples.\n2. On January 1, 1998, with the introduction of the simplified Customs Tariff , the provisions of former tariff item 9824.00.00 were incorporated into tariff item 9990.00.00 while the customs duty relief provisions of the Samples of Negligible Value Remission Order (Order-in-Council P.C. 1976-2984) were incorporated into tariff item 9991.00.00.\n3. The Samples of Negligible Value Remission Order was not repealed in order to maintain relief from the GST/HST, and any other taxes that might be owed under the Excise Tax Act , for goods imported under tariff items 9990.00.00 and 9991.00.00.\nSamples of Negligible Value Remission Order\n4. The Samples of Negligible Value Remission Order is the legislative tool used to provide a remission of the taxes paid or payable under Division III of Part IX (GST/HST) and under any other part of the Excise Tax Act and the customs duties paid or payable under section 21 of the Customs Tariff .\n5. Consignments may consist of only one sample of each kind or quality, except for consignments of foodstuffs, non-alcoholic beverages, perfumes or chemical products that will be consumed or destroyed during demonstration and are packaged in a manner which precludes their being used otherwise than as samples. Furthermore, the samples must be of negligible value and supplied direct from abroad.\n6. A consignment shall be deemed to be of negligible value where the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff payable on the sample would not exceed two dollars if this Order did not apply.\n7. Samples that meet the conditions of tariff item 9990.00.00 will also qualify for the benefits of the Samples of Negligible Value Remission Order provided that:\n- (a) There is not more than one sample of each kind or quality in a consignment. If there is more than one sample it must be a consignment of foodstuffs, non-alcoholic beverages, perfumes or chemical products that will be consumed or destroyed during demonstration and are packaged in a manner which precludes their being used otherwise than as samples.\n- (b) The taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff payable on the sample would not exceed two dollars.\n- (c) A chief officer of customs may require that a sample be made useless as merchandise by marking, tearing, perforating, gluing or otherwise altering it, but not in such a manner as to destroy its usefulness as a sample.\n8. Samples that meet the conditions of tariff item 9991.00.00 will qualify for the Samples of Negligible Value Remission Order .\nTariff Item 9990.00.00\n9. When imported from one of the countries listed in the tariff item, a sample can be classified under tariff item 9990.00.00 regardless of the origin of the goods, provided the sample has a value individually, or in the aggregate as shipped, of not more than one United States dollar or the equivalent amount in Canadian currency or the currency of one of the countries listed. There is no quantity or value limit if the samples are marked, torn, perforated or otherwise treated so that they are unsuitable for sale or for use except as samples provided the following two conditions are also met: (a) an invoice, bill of lading or written statement from the foreign supplier of the samples indicating their value; and (b) any documentation establishing that the importer is a representative of the foreign supplier, or is acting on behalf of such a representative. If the actual country of origin of the goods is not one of the countries listed in the tariff item, field 12 (country of origin) is to be completed to match field 13 (place of export).\n10. For example, a plastic slide fastener (zipper) of tariff item 9607.19.00, made in Germany and valued at one United States dollar or less, would qualify for tariff item 9990.00.00 if it was imported from one of the listed countries. Furthermore, the shipment would be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order .\n11. Samples that are marked, torn, perforated or otherwise treated such that they are unsuitable for sale or for use except as commercial samples can be imported duty free in large quantities and higher values under tariff item 9990.00.00. However, in this case, unless the samples meet the requirements of paragraph 7 above, the samples would not be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order .\n12. For example, a shipment of several ballpoint pens of tariff item 9608.10.00 also made in Germany, each being permanently marked \"sample not for sale\", would qualify for tariff item 9990.00.00 when imported from one of the listed countries. However, as there is more than one pen (i.e., not a consignment of foodstuffs, non-alcoholic beverages, perfumes or chemical products), the shipment would not be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order .\n13. On the other hand, a large shipment of single-use French perfume samples of tariff item 3303.00.00, each being permanently marked \"sample not for sale\" when imported from one of the listed countries, would qualify for tariff item 9990.00.00 and be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order provided the duty and taxes payable on each sample would not otherwise exceed two dollars.\nTariff Item 9991.00.00\n14. A sample imported from any country may be classified under tariff item 9991.00.00 if the aggregate of duties and all taxes otherwise payable on the sample does not exceed two dollars. The sample will be used only in soliciting orders for goods of the kind represented by the samples and these goods will be supplied direct from abroad. Furthermore, there is not more than one sample of each kind or quality in a shipment except in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products. The inspecting border services officer may require the importer to render the samples useless as merchandise by marking, tearing, perforating, gluing or other alteration. However, the mutilation cannot destroy the usefulness of the sample.\n15. Where a sample is customs duty-free, at a GST rate of, for example, five percent, its value for duty cannot exceed $40.00 before the two dollar limit is exceeded. In the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products, where more than one sample is allowed in a consignment, it is the duties and taxes owing on each sample, not on the entire consignment, which must total less than two dollars.\n16. The samples can only be used to solicit orders. Samples that are imported and given to clients free of charge with other purchases are not imported to solicit orders, but to generate sales. For example, samples given to clients when they purchase a product, commonly referred to as \"gifts with purchase,\" do not qualify. Another example is small bottles of cleaning product attached to a second cleaning product. The fact that the client may purchase the first cleaning product at some future time is incidental to the primary purpose of the sample, which is to generate sales of the second cleaning product.\n17. \"Sales gifts\" are those goods that are provided as incentives to salespeople to encourage them to promote the product or as a reward for superior sales. However, products described as \"sales gifts\" that are given to journalists as part of a promotional campaign do not qualify under tariff item 9991.00.00 as they are not intended to solicit orders but to solicit publicity.\n18. Except in cases where it is the common business practice for clients to purchase samples from suppliers, the importer usually will supply bona fide samples to their clients at no cost. Otherwise, the importer may be considered as having imported the product for the purpose of sale and not to solicit orders. Travel-size samples often fall into this category.\n19. The sample can only be used to solicit orders for goods of the kind represented by the sample. For example, a toy truck sample qualifies under tariff item 9991.00.00 even if the toy trucks, used to fill the order, are a different colour or some components (e.g., the wheels, etc.) are made of a different material.\n20. The term \"supplied direct from abroad\" means that the goods supplied must be shipped from the foreign country direct to the client, (i.e., the person placing the order, or that person's agent). However, where it is the common business practice for the foreign manufacturer to establish a Canadian distributor for the manufacturer's goods, the samples would qualify. For example, perfume samples imported by a Canadian subsidiary of a foreign manufacturer and distributed by their sales representative to solicit orders would qualify for tariff item 9991.00.00.\n21. Only one sample of each kind or quality is allowed in a consignment except in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products. For example, the ballpoint pens made in Germany in our previous example could only be imported customs duty and tax free under tariff item 9991.00.00 in the singular. As mentioned previously, samples that meet the conditions of this tariff item qualify for the Samples of Negligible Value Remission Order .\n22. Section VI of the Customs Tariff deals with products of the chemical and allied industries. Goods that are classified in Chapters 28 to 38 would qualify as either a chemical or perfume product.\n23. The foodstuffs, non-alcoholic beverages, perfumes and chemical products must be packaged in such a manner that they will be consumed or destroyed during demonstration. Generally, this means that the sample is a single serving that will be entirely consumed after one use.\n24. The value for duty of any good, including a sample, is established in accordance with the valuation provisions of sections 44 to 56 of the Customs Act . Mutilating a good, either before or after importation is not a factor in determining its value for duty.\n25. The Canadian International Trade Tribunal ruled that mutilating the goods did not change their essential characteristics (AP-92-105 Nygard International Ltd.).\n26. For example, a sports jacket is sold by a Swiss manufacturer to a purchaser in Canada for $40.00 CAD and is imported as a sample to solicit orders. The back of the jacket is slit to make it useless as merchandise. For illustrative purposes only, the jacket is classified under tariff item 6113.00.90 and subject to a MFN customs duty rate of 18 percent. The value for duty of the jacket is its transaction value of $40.00. The amount of customs duties owing on the jacket is $7.20. The value for tax would be $47.20. With the GST at a rate of five percent, the amount of GST owing is $2.36. As the aggregate of customs duties and taxes applicable to the jacket is $9.56, the jacket is not eligible for tariff item 9991.00.00.\n27. Samples that mimic bottles of perfume do not qualify under tariff item 9991.00.00. These products contain, for example, water instead of the real product and are sometimes put up in a cosmetics package. These samples should be classified under tariff item 7020.00.90, as display bottles. Scent sprayers containing water, for example, should be classified under tariff item 9616.10.00.\n28. Perfume or cosmetic tester stands, either empty or containing demonstrators, do not qualify for tariff item 9991.00.00 where the stand is neither attached to or an integral part of the sample. Should the display stand be full of demonstrators, the stand and demonstrators are to be classified in their own appropriate heading with tariff item 9991.00.00 applied to the demonstrators that meet the conditions of the tariff item.\nDocumentation and Examples\n29. The Customs Tariff requires goods of Chapter 99 to be classified under a dual classification system. Therefore, when accounting for samples that qualify for duty free entry under tariff items 9990.00.00 or 9991.00.00, the applicable Chapter 1 to 97 ten-digit classification number is entered in field 27 of the Canada Customs Coding Form (B3-3) while only the first four-digits of tariff items 9990.00.00 or 9991.00.00 (i.e. \"9990\" or \"9991\") is entered in field 28.\n30. If the goods are entitled to a remission of the GST/HST or any other tax under the Samples of Negligible Value Remission Order , special authority code 76-2984 must appear in field 26 of the B3-3.\n31. For example, if the importer imports from the United States one ballpoint pen made in Germany with a value of one United States dollar (or less), the appropriate country/state code must appear in both fields 12 and 13, special authority code 76-2984 must appear in field 26, \"9608.10.00.00\" in field 27 and \"9990\" or \"9991\" (importer's choice) in field 28.\n32. A shipment of several ballpoint pens, imported from one of the listed countries in tariff item 9990.00.00, would be classifiable under that tariff item when marked or otherwise treated so as to make them unsuitable for sale or for use except as commercial samples. Such being the case, field 26 would be left blank because the pens are only entitled to a remission of the GST/HST when imported in the singular, \"9608.10.00.00\" would appear in field 27 and \"9990\" in field 28.\n33. Another example is several single-application French perfume samples imported from one of the countries listed in tariff item 9990.00.00, where the aggregate of duties and all taxes otherwise payable does not exceed two dollars, and are marked \"not for sale\". In this example, special authority code 76-2984 will appear in field 26, \"3303.00.00\" in field 27 and either \"9990\" or \"9991\" (importer's choice) in field 28.\n34. However, if the same French perfume samples were not imported from one of the listed countries of tariff item 9990.00.00, only tariff item 9991.00.00 would apply. In this case, special authority code 76-2984 will appear in field 26, and \"3303.00.00\" in field 27 and \"9991\" would appear in field 28.\n35. For French perfume samples imported into Canada directly from France, where the duties and taxes payable would exceed two dollars, tariff items 9990.00.00, 9991.00.00, and the Samples of Negligible Value Remission Order , would not apply.\nAdditional Information\n36. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n37. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2016-09-22",
+    "current_to": "2016-09-22",
+    "citation": "Memorandum D8-2-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-8-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-8",
+    "marginal_note": "References",
+    "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9990.00 and HS9991.00 Legislative references: Customs Act Excise Tax Act Customs Tariff Samples of Negligible Value Remission Order Order-in-Council P.C. 1976-2984 Other references: D11-11-3 Form B3-3 CITT Appeal AP-92-105 Nygard International Ltd Superseded memorandum D: D8-2-8 dated October 22, 2015",
+    "history": "",
+    "last_amended": "2016-09-22",
+    "current_to": "2016-09-22",
+    "citation": "Memorandum D8-2-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-9",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Item No. 9815.00.00 – Charitable Goods",
+    "division": "",
+    "heading": "",
+    "text": "1. Donations of clothing and books for charitable purposes by residents to any organization in Canada are customs duty free under tariff item No. 9815.00.00.\n2. Donations of any type of goods by non-residents to religious, charitable and educational institutions in Canada are customs duty free under tariff item No. 9815.00.00.\n3. The Canada Border Services Agency (CBSA) officer must be satisfied that the clothing and books being imported by residents are for charitable purposes. The definitions of \"charity\" and \"public institution\" are defined in subsection 123(1) of Part IX of the Excise Tax Act . Institutions receiving donations of goods from non-residents do not have to be registered as a registered charity with the Canada Revenue Agency . However, the CBSA officer must be satisfied as to the bona fides of the religious, charitable, or educational institution.\n4. If the bona fides of an organization, institution or charitable purpose are questionable, the importer must pay the full duties and taxes levied under the Customs Tariff or the Excise Tax Act at the time of importation and subsequently request a refund. To obtain a refund of the customs duties, Goods and Services Tax / Harmonized Sales Tax (GST/HST), and any excise tax paid, where applicable, a Form B2, Canada Customs - Adjustment Request must be submitted to the nearest regional CBSA office , along with supporting documentation and complete details of the qualifying use and the institution. For the purposes of these provisions, not all goods imported by a charity will be eligible. In order to be eligible, the goods must be donations. Therefore, if the charity purchases the goods or they are received on consignment or in exchange for other goods/considerations, the goods would not be eligible for relief under these provisions. Consignment includes those situations where a charity or organization receives goods in order to sell the goods and return the proceeds to the sender, even If the sender is also a charity or charitable purpose.\n5. Goods will qualify under tariff item No. 9815.00.00, even if the importer is required to pay an administrative fee, and/or shipping and handling charges to obtain the goods. For example, an organization that accumulates donated goods from multiple sources and then redistributes the goods to individual charities may require that the potential recipients pay a registration fee to have access to their inventories or include an administration fee in the shipping and handling charges to cover the cost of maintaining the inventory.\n6. Goods must be considered a donation at the time of importation in order to qualify under tariff item No. 9815.00.00. In order for a donation to occur the following four conditions must be satisfied:\n- (a) Property is transferred;\n- (b) The transfer is voluntary;\n- (c) The transfer is made without expectation of return; and\n- (d) The intent to donate must be formed at the time of importation.\n7. A CBSA officer may request the importer to submit evidence supporting these conditions at any time.\n8. A donation tax receipt is not considered to be an expectation of return provided that the Canada Revenue Agency guidelines for donation have been met.\n9. Goods imported for advertisement or require sponsorship do not qualify as a donation. For example, a sporting goods company cannot provide athletes with garments on condition that the athletes wear the garments during competition.\n10. For the purposes of tariff item No. 9815.00.00, footwear is included in the definition of clothing. All goods imported under tariff item No. 9815.00.00 must also meet all other government requirements, including any required permits, licences, etc.\nGoods and Services Tax/Harmonized Sales Tax (GST/HST) and Excise Duties\n11. Goods that qualify under tariff item no. 9815.00.00 may also qualify for relief from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under one of the following provisions:\n- (a) Section 1 of Schedule VII to the Excise Tax Act\n- (b) Section 4 of Schedule VII to the Excise Tax Act\n- (c) Charitable Goods Remission Order\n12. Unless the goods would normally be subject to excise duties, the importer should use Section 1 of Schedule VII to the Excise Tax Act to relieve the GST/HST otherwise owing. Schedule VII of the Excise Tax Act identifies those goods that are non-taxable for the purposes of the GST/HST. Section I of Schedule VII lists a number of tariff headings, including heading No. 9815.00.00.\n13. Goods that are imported by a charity or a public institution in Canada, that have been donated to the charity or institution, are non-taxable importations under section 4 of Schedule VII to the Excise Tax Act . As such, no tax under Division III of Part IX of the Excise Tax Act (the Goods and Services Tax) is payable. Code 54 should appear in the \"Rate of GST\" field (field 35) of Form B3-3, Canada Customs Coding Form . To benefit from Section 4, the recipient must meet the definition of a \"charity\" or a \"public institution\" as defined in subsection 123(1) of Part IX of the Excise Tax Act . This duty is payable under the Excise Act, 2001 . It is not a customs duty relieved under the provision of tariff item No. 9815.00.00 nor a tax relieved under section 1 or 4 of the Excise Tax Act .\n14. For additional information on Section 4 of Schedule VII to the Excise Tax Act , please contact the local tax services office of the Canada Revenue Agency .\n15. Subsection 21.1(1) of the Customs Tariff imposes an additional duty on imports of goods subject to excise duties, (i.e., beer, spirits, cigars and manufactured tobacco products) equal to the duty that would have been imposed on the goods under the Excise Tax Act had the goods been manufactured in Canada and entered into the domestic market for consumption.\n16. While the Charitable Goods Remission Order remits the excise duties otherwise owing, the importer must still comply with any other government department requirements, including provincial, related to the importation of the goods. For example, the Importation of Intoxicating Liquors Act specifies that liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor.\nDocumentation\n17. Goods imported under Tariff Item No. 9815.00.00 should be accounted for on Form B3-3, Canada Customs Coding Form . Where the importer is entitled to and uses the provisions arising from the Excise Tax Act , the appropriate GST Code should appear in the \"Rate of GST\" field (field 35) of Form B3-3. The applicable GST code for Section 1 of Schedule VII is 51. The applicable GST code for Section 4 of Schedule VII is 54. To receive the benefits of the Charitable Goods Remission Order , \"97-2037\" must be entered in the \"Special Authority\" field (field 26) of Form B3-3.\n18. If requested by a CBSA officer, supporting evidence that satisfies the conditions in paragraph 6 can be appended to the Form B3-3. Examples of such documentation are waybills, a letter from the donating entity attesting that to donation, bills of lading, etc.\nAdditional Information\n19. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-10-15",
+    "current_to": "2015-10-15",
+    "citation": "Memorandum D8-2-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-9-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-9",
+    "marginal_note": "References",
+    "part": "Tariff Item No. 9815.00.00 – Charitable Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-1 Legislative references: Excise Tax Act Excise Act, 2001 Importation of Intoxicating Liquors Act Charitable Goods Remission Order Customs Tariff Other references: Forms B2, B3-3 Superseded memorandum D: D8-2-9 dated November 18, 2004",
+    "history": "",
+    "last_amended": "2015-10-15",
+    "current_to": "2015-10-15",
+    "citation": "Memorandum D8-2-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-9-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-10-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-10",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Goods Returning to Canada Having Been Repaired Outside of Canada",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of administering tariff item Nos. 9992.00.00 and 9971.00.00, as well as the Canadian Goods Abroad Program (CGAP), the term \"repair\" is defined as a corrective maintenance activity, which restores an item to its original \"as-finished\" condition. It includes replacing pieces of the good with new, reconditioned, overhauled or rebuilt components. \"Repair\" includes, but is not limited to, activities such as restoration, renovation, re-dyeing, cleaning, re-sterilizing.\n2. For the purposes of the CGAP, \"Canadian value\" is defined to be the value of the good at the time of importation, according to the valuation provisions in the Customs Act , less the value of the repair.\nGST/HST Treatment\n3. Goods that are imported after having been exported for warranty repair work are non-taxable for GST/HST purposes pursuant to paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations .\n4. Where the repair work is not performed pursuant to a warranty, but the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, GST/HST is only payable on the value of the work done outside of Canada, including the value of added goods, and any customs duties owing. Generally, this treatment is conditional on the last importation of the good not having been based on a reduced value, not having been made on a non-taxable basis, and not having given rise to an imported goods rebate for the tax on the importation. The good must also not have been supplied prior to its re-importation without tax having applied to that supply because it was either made outside Canada or was zero-rated as an export, nor must the recipient of that supply have been entitled to a non-resident rebate in respect of the supply.\n5. Where neither the conditions of paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations nor of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the goods are subject to the GST/HST on the value for duty.\nGoods Repaired in a Free-trade Partner Country\n6. Goods that are returned to Canada, other than vessels of tariff item No. 9971.00.00, regardless of country of origin, after having been exported for repair or alteration to a free-trade partner country, are customs duty-free under tariff item No. 9992.00.00. The tariff item applies whether or not the repair is performed under a warranty. Parts incorporated into the repaired goods are not classified separately. If the repair was not a warranty repair under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations , GST/HST is payable on the value of the repair, including any new parts. For additional information on tariff item No. 9992.00.00 see Memorandum D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama . For additional information on tariff item No. 9971.00.00, see Memorandum D8-2-25. Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway .\n7. Where neither the conditions of paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations to the Excise Tax Act nor of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the goods are subject to the GST/HST on the value of the goods according to the valuation provisions in the Customs Act . In the rare instances where this occurs, on the Form B3-3 , the goods are classified in field 27 according to the classification number in the schedule to the Customs Tariff and the first four digits of tariff item No. 9992.00.00 or 9971.00.00 are shown in the tariff code field 28. In this case, the value for duty shown on the Form B3-3 must be the value of the goods according to the valuation provisions in the Customs Act . The customs duties owing will be calculated as 0 while the GST/HST will be collected on the value for duty.\nGoods Repaired in a Country Other Than a Free Trade Partner Country of Tariff Item Nos. 9971.00.00 and 9992.00.00\n8. There are five different scenarios for goods returning to Canada that have been repaired in a country other than a free-trade partner country of tariff item Nos. 9971.00.00 and 9992.00.00. For all five scenarios the goods are accounted for on a Form B3-3 . The CGAP and section 13 of the Value of Imported Goods (GST/HST) Regulations also require the importer to present acceptable proof of export and an invoice containing a complete description and costs of the foreign repair work.\nScenario One\n9. Customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the of the Value of Imported Goods (GST/HST) Regulations .\n10. If the goods are non-taxable for GST/HST purposes under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations , a single line entry is required and GST/HST Tax Status Code 66 is entered in field 35. The value for duty of the good should be reported according to the valuation provisions in the Customs Act .\n11. Where the goods are customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and section 13 of the Value of Imported Goods (GST/HST) Regulations applies, a two-line entry is required as follows:\n1 st line: The first line reports the value of the good according to the valuation provisions in the Customs Act . GST/HST Tax Status Code 50 is entered in field 35.\n2 nd line: The second line reports the same classification number but the value for duty is the cost of the repair. No special authorization codes or GST/HST Tax Status Codes are required as the duties calculated as owing will be \"0\" and the GST/HST owing will be calculated on the value of the repair.\nScenario Two\n12. Customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations or section 13 of the of the Value of Imported Goods (GST/HST) Regulations .\n13. Where the goods are customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations , a single line entry is used. The goods are, for all intents and purposes, being imported as if they have never been in Canada before. GST/HST is paid on the value for duty of the goods.\nScenario Three\n14. Subject to customs duty but eligible under the CGAP and entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations .\n15. Where the goods are subject to customs duty when classified in Chapters 1 to 97 of the Customs Tariff and eligible under the CGAP, the importation must be a two-line entry:\n1 st line: The first line is the \"Canadian value\" of the good as defined in paragraph 2. Special authorization code 98-01-0101 is entered in field 26. This code provides relief from the customs duties owing as well as the GST/HST.\n2 nd line: The second line reports the same classification number but the value for duty is the value of the repair work. Customs duties and GST/HST are calculated and collected on this value unless paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations is applicable.If paragraph 3(j) is applicable, GST/HST Tax Status Code 66 is entered in field 35 and only customs duties are paid on the value of the repair.\nScenario Four\n16. Subject to customs duty, not eligible under the CGAP but entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations .\n17. Where the goods are subject to customs duty, not eligible under the CGAP, but are eligible for the provisions of paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations , a single line entry is sufficient. The value of the good is reported according to the valuation provisions in the Customs Act , and GST/HST Tax Status Code 66 is entered in field 35.\n18. Where the goods are subject to customs duty, not eligible for the CGAP and paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations does not apply but section 13 of the Value of Imported Goods (GST/HST) Regulations does apply, a two-line entry is required:\n1 st line: The first line is the value of the good at time of importation according to the valuation provisions in the Customs Act . GST/HST Tax Status Code 50 is entered in field 35. Customs duties are paid against this line.\n2 nd line: The second-line reports the same classification number but the value for duty is the value of the repairs plus the customs duties owing as calculated in the first line. Special authorization code 90-0130 is entered in field 26. This code provides relief from the customs duties on that line but GST/HST is paid on the value of the repair plus the customs duties.\nScenario Five\n19. Subject to customs duty, not eligible under the CGAP and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations .\n20. Where the goods are subject to customs duty, not eligible under the CGAP and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations , a single-line entry is sufficient. The goods are, for all intents and purposes, being imported as if they have never been in Canada before. The GST/HST is calculated based on the value for duty.\nReplacement Goods\n21. Where a replacement good is provided to a customer rather than repairing the original good, the replacement good is classified under Chapters 1 to 97 of the Customs Tariff and full customs duties are owing. The importation of the replacement good is subject to GST/HST unless the conditions of section 5 of Schedule VII to the Excise Tax Act are met.\n22. GST/HST relief under section 5 is for warranty goods, whether the warranty relates to tangible personal property or to property that has been incorporated into real property.\n23. Where the conditions of section 5 are met, GST/HST Tax Status Code 55 is entered in field 35. The invoice or written statement from the non-resident supplier must provide the value of the replacement good even where there is no charge to the importer.\nAdditional Information\n24. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-2-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-10-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-10",
+    "marginal_note": "References",
+    "part": "Goods Returning to Canada Having Been Repaired Outside of Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-1 Legislative references: Customs Tariff Customs Act Excise Tax Act Non-taxable Imported Goods (GST/HST ) Regulations Value of Imported Goods (GST/HST) Regulations Other references: D8-2-1 , D8-2-25 , D8-2-26 Form B3-3 Superseded memorandum D: D8-2-10 dated September 16, 2005",
+    "history": "",
+    "last_amended": "2015-09-08",
+    "current_to": "2015-09-08",
+    "citation": "Memorandum D8-2-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-11-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-11",
+    "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D8-2-11: Goods Returning \nto Canada After Being Altered or Worked \non Outside Canada \nOttawa, October 21, 2024 \nThis memorandum addresses various concerns that have been raised relating to the \nterm \"alteration\" as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of \nthe Customs Tariff and the term \"work\" as it appears in the Canadian Goods Abroad \nprovisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum \nclarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of \ngoods returning to Canada after being altered or worked on abroad and the \ndocumentation of these goods. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: This memorandum addresses various concerns that have been raised \nrelating to the term \"alteration\" as it appears in tariff item Nos. 9992.00.00 and \n9971.00.00 of the Customs Tariff and the term \"work\" as it appears in the Canadian \nGoods Abroad provisions in sections 101 to 105 of the Customs Tariff. \nKeywords: CUSMA, CARM, Duty Drawback Program, Duties Relief Program, imports, \nexports, trade chain partners, customs duties. \nOn this page \n Updates made to this Memorandum D8-2-11 \n Guidelines and general information \no Definitions \no Difference between work and alteration \no Goods and services tax/harmonized sales tax (GST/HST) treatment \no Documentation \no Drawback \n Additional Information \n References \n Contact us \n2 \n\nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the replacement of Form B3 3, Canada Customs \nCoding Form & Form B2, Canada Customs Adjustment Request with the \nCommercial Accounting Declaration (CAD). \nGuidelines and general information \nDefinitions \n1. For the purposes of administering tariff item Nos. 9992.00.00 and 9971.00.00, the \nterm \"alteration\" consists of an operation that does not destroy the essential \ncharacteristics of a good or create a new or commercially different good. An operation \nor process that is part of the production or assembly of an unfinished good into a \nfinished good is not an alteration. This definition of \"alteration\" originates in Article 318 \nand Note 11 of the The Canada-United States-Mexico Agreement (CUSMA). The term \n\"essential characteristics\" is administered as meaning the important distinguishing \nfeatures or qualities of a good. For additional information regarding tariff item \nNos. 9971.00.00 and 9992.00.00 see Memoranda D8-2-25, Canadian Vessels Repaired \nor Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, \nColombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or \nNorway and D8-2-26, Goods Re-entered After Repair or Alteration in the United States, \nMexico, Chile, Israel, or Another CIFTA Beneficiary, Costa Rica, Peru, Colombia, \nJordan or Panama. ",
+    "history": "",
+    "last_amended": "2021-10-21",
+    "current_to": "2021-10-21",
+    "citation": "Memorandum D8-2-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-11-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-11",
+    "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2. For the purposes of administering the Canadian Goods Abroad Program, the term \n\"work\" refers to an operation that changes the shape of a good or imparts new and \ndifferent characteristics to a good that become an integral part of the good itself and did \nnot exist in the good before the process was applied to it. An operation or process that \nis part of the production or assembly of an unfinished good into a finished good is also \nconsidered to be \"work.\" For the purposes of the Canadian Goods Abroad Program, an \n\"alteration\" is considered to be \"work.\" \n3. The term \"value of the processing\" used in this memorandum means the value of the \nalteration or work done abroad, the value of any assists and the value of any freight and \nassociated charges incurred prior to or at the place of direct shipment of the good back \nto Canada. With regards to owner-supplied equipment, which is Canadian-sourced, \nduty-paid or duty-free, such materials are considered to be \"assists\" and form part of the \nvalue of the processing of the good upon its return to Canada. At the time of export, the \nimporter can request a drawback of any customs duties previously paid on the owner-\nsupplied equipment. The transportation costs of sending the goods to a location outside \nCanada and the cost of insuring the goods from the date of export to the date the goods \n3 \n\nbegin their return journey to Canada also form part of the value of the processing \ncalculation. \nDifference between work and alteration \n4. In some cases, it is very clear when the process applied to a good is \"work.\" For \nexample, cloth exported and made into shirts and wood exported and made into tables. \nThe process applied to the goods materially altered the essential characteristics of the \ngoods. Therefore, the goods will not qualify for tariff item No. 9992.00.00 and the \nimporter should expect to pay full customs duty on the goods when they return to \nCanada, unless the goods meet the conditions of the Canadian Goods Abroad \nProgram. The Canada Border Services Agency (CBSA) must authorize use of the \nCanadian Goods Abroad Program before the goods are exported to be worked on. \n5. For example, tomato juice under tariff item No. 2009.50.00 is exported from Canada \nin barrels to the United States to be mixed with other vegetable juices and bottled into \nsingle servings. When the juice returns to Canada, it will have lost its classification as \ntomato juice. It will be a commercially different good classified under a different tariff \nitem (in this case, tariff item No. 2009.90.40). Therefore, the juice does not qualify under \ntariff item No. 9992.00.00. \n6. Where a good retains its essential characteristics after being processed, the process \nis still considered \"work\" if the process is a step in the manufacturing process. \n7. For example, wooden frames under tariff item No. 4414.00.00 imported from \nGermany are exported from Canada to the Barbados to be painted. When they return to ",
+    "history": "",
+    "last_amended": "2021-10-21",
+    "current_to": "2021-10-21",
+    "citation": "Memorandum D8-2-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-11-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-11",
+    "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Canada, a mirror is installed in the frames and they are offered for sale. Even though \nthe frames remain classified under tariff item No. 4414.00.00 and they will retain their \nessential characteristics, the painting of the frames is considered \"work,\" i.e. the \npainting is a step in the production of an unfinished good into a finished good. \nTherefore, the frames do not qualify under tariff item 9992.00.00. In addition, because \nthe frames are not a product of Canada, they do not qualify under the Canadian Goods \nAbroad Program and the frames are subject to full customs duty. \n8. Generally where the importer is the end-user of the goods, processes applied to the \ngoods while outside Canada that do not alter the essential characteristics of the goods \nare considered to be \"alterations.\" For example, school buses exported by a school \nboard to the United States to have seat belts installed are eligible under tariff item \nNo. 9992.00.00 because the school board is altering a finished good. However, school \nbuses exported by a school bus manufacturer to have seatbelts installed would not \nqualify for tariff item No. 9992.00.00 because the installation of the seatbelts in this case \nis a step in the production of an unfinished good into a finished good. \n4 \n\nGoods and services tax/harmonized sales tax (GST/HST) \ntreatment \n9. Goods returning to Canada that have been altered or worked on are subject to \ncustoms duties on the value of the good. The goods may be subject to GST/HST on \nthe value of the processing work. Section 13 of the Value of Imported Goods \n(GST/HST) Regulations may apply to goods classified under tariff item Nos. 9992.00.00 \nor 9971.00.00, accounted for under the Canadian Goods Abroad Program, or classified \nin Chapters 1 to 97 of the Customs Tariff. \n10. Where the conditions of section 13 of the Value of Imported Goods (GST/HST) \nRegulations are met, GST/HST is only payable on the value of the processing. \nGenerally, this treatment is conditional on the last importation of the good (i) not having \nbeen based on a reduced value; (ii) not having been made on a non-taxable basis; \nand (iii) not having given rise to an imported goods rebate for the tax on the importation. \n11. The good must also not have been supplied prior to its re-importation \nwithout GST/HST having applied to that supply as a result of the supply being made \noutside Canada or being a zero-rated supply for export. Also, the recipient of that supply \nmust not have been entitled to a non-resident rebate in respect of the supply. The \napplication of tax on the reduced value applies where the goods are exported for \nprocessing including adjustment, alteration, assembly, maintenance, manufacture, \nproduction, modification, overhaul, packaging, repackaging, repair or testing of the \ngoods. \n12. For information regarding the application of GST/HST to a specific importation, \nplease contact the Canada Revenue Agency at the number listed in paragraph 21 of ",
+    "history": "",
+    "last_amended": "2021-10-21",
+    "current_to": "2021-10-21",
+    "citation": "Memorandum D8-2-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-11-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-11",
+    "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "this memorandum. \nDocumentation \n13. Where section 13 of the Value of Imported Goods (GST/HST) Regulations applies, \nthere are four different scenarios. For all four scenarios, the goods are accounted for on \nCommercial Accounting Declaration (CAD).The Tariff Item Nos. 9971.00.00 \nand 9992.00.00 Accounting Regulations, the Canadian Goods Abroad Program and \nsection 13 of the Value of Imported Goods (GST/HST) Regulations also require the \nimporter to present acceptable proof of export and an invoice containing a complete \ndescription and costs of the foreign processing. \n14. Scenario One: Classified under tariff item Nos. 9992.00.00 or 9971.00.00 — Where \nthe goods are entitled to the benefits of tariff item Nos. 9992.00.00 or 9971.00.00, the \nvalue for duty (VFD) reported on the CAD is the value of the processing. \"9992\" or \n\"9971\" must appear in the appropriate field to validate reporting the VFD in this manner. \nFailure to use one of these identifiers may result in the application of an Administrative \n5 \n\nMonetary Penalty (AMP) for incorrectly valuing the goods. The GST/HST owing will be \ncalculated on the value of the processing. \n15. Scenario Two: Duty free when classified in Chapters 1 to 97 of the Customs \nTariff — A two-line entry is required to correctly report the value for duty: \n1st line: The first line reports the value of the goods according to the valuation \nprovisions in the Customs Act. GST/HST tax status code \"66\" is entered in the \napplicable field. The customs duties and GST/HST owing calculated against this \nline are \"0.\" \n2nd line: The second line reports the same classification number as the first line \nbut the VFD in the applicable field is shown as the value of the processing. The \ncustoms duties owing will calculate as \"0\" and the GST/HST owing will be \ncalculated at the applicable rate. \n16. Scenario Three: Subject to customs duty, when classified in Chapters 1 to 97 of \nthe Customs Tariff, entitled to the provisions of the Canadian Goods Abroad Program — \nA two-line entry is required. \n1st line: The VFD on the first line is the Canadian value of the good at time of \nexport. The Canadian value of the good is calculated as the value of the good at \nthe time of importation according to the valuation provisions in the Customs Act, \nless the value of the processing work done outside of Canada. Special \nauthorization code 98-04-0101 is entered in the applicable field. This code fully \nremits the customs duties and GST/HST owing against this line. \n2nd line: The second line reports the same classification number but the VFD \nshown is the value of the processing. Customs duties and GST/HST are \ncalculated and collected on this VFD. \n17. Scenario Four: Subject to customs duty, when classified in Chapters 1 to 97 of \nthe Customs Tariff, not entitled to the provisions of the Canadian Goods Abroad \nProgram — A two-line entry is required. \n1st line: The first line shows the value for duty according to the valuation ",
+    "history": "",
+    "last_amended": "2021-10-21",
+    "current_to": "2021-10-21",
+    "citation": "Memorandum D8-2-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-11-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-11",
+    "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "provisions in the Customs Act. GST/HST tax status code \"66\" is entered in the \napplicable field. Customs duties are paid against this line. \n2nd line: The second line reports the same classification number. The value for \nduty is the value of the processing and the customs duties owing as calculated \nby the first line. Special authorization code 90-0130 is entered in the applicable \nfield. This code provides relief from the customs duties that would otherwise be \ncalculated against this line. GST/HST is paid on the VFD. \n18. For example, a sailboat classified under tariff item No. 8903.91.00 manufactured in \nGreat Britain is imported into Canada without any hardware or a sail. It is sent from \nCanada to the United States to have brass hardware installed. The value of the \nprocessing (cost of the hardware, installation, transportation of the vessel to the factory \n6 \n\nin the United States and insurance) is $5,000. The vessel returns to Canada, the sail is \ninstalled and the vessel is offered for sale. The sailboat is not eligible for tariff item \nNo. 9992.00.00 because the process that it underwent in the United States was not an \nalteration. Although the sailboat retains its essential characteristics, it was not a finished \ngood when it was exported to the United States. The vessel would not qualify for the \nCanadian Goods Abroad Program because the sailboat is not a product of Canada. The \nCAD would be completed. \n19. Where section 13 of the Value of Imported Goods (GST/HST) Regulations does not \napply, the goods are documented on the CAD with a single line entry. The value for \nduty is reported according to the valuation provisions in the Customs Act, even where \nthe goods are entitled to the benefits of tariff item Nos. 9992.00.00 or 9971.00.00. In the \nlatter case, \"9992\" or \"9971\" must appear in the appropriate field to reduce the customs \nduties owing to \"0.\" The GST/HST is paid on the VFD. \nDrawback \n20. In the case where goods have been worked on while outside Canada and do not \nqualify for the Canadian Goods Abroad Program, but duty and tax were previously \napplied, the importer/exporter can apply for a drawback of the customs duties paid \nwhen the goods were originally imported. In the previous examples, outlined in \nparagraphs 7 and 18, the importer may be eligible for a drawback of the customs duties \npaid on the wooden frames when they were imported into Canada from Germany, and \non the sailboat when it was originally imported from Great Britain. For further \ninformation on drawbacks, refer to Memorandum D7-4-2, Duty Drawback Program, \nand Memorandum D7-4-3, CUSMA Requirements for Drawback and Duty Deferral. \nAdditional Information \n21. Any questions regarding the GST/HST should be directed to: \nManager, Goods Unit \nGeneral Operations and Border Issues Division \nExcise and GST/HST Rulings Directorate \nLegislative Policy and Regulatory Affairs Branch \nCanada Revenue Agency \nPlace de Ville, Tower \"A,\" 16th floor \n320 Queen Street ",
+    "history": "",
+    "last_amended": "2021-10-21",
+    "current_to": "2021-10-21",
+    "citation": "Memorandum D8-2-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-11-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-11",
+    "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Ottawa ON K1A 0L5 \nFacsimile: 613-990-1233 \nReferences \nPlease consult the following resources. \n7 \n\nApplicable legislation \n Customs Act \n Excise Tax Act \n Customs Tariff \n Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations \nNon-Taxable Imported Goods (GST/HST) Regulations Value of Imported Goods \n(GST/HST) Regulations \n Non-Taxable Imported Goods (GST/HST) Regulations (justice.gc.ca) \n Value of Imported Goods (GST/HST) Regulations (justice.gc.ca) \n The Canada-United States-Mexico Agreements (CUSMA) \n\nRelated D memoranda \nD7-4-2, D7-4-3, D8-2-1, D8-2-25, D8-2-26 \n\nSuperseded Memorandum D \nD8-2-11 dated March 31 2006 \nOther references \nCAD \nRelated links \n CARM: Assess and pay duties and taxes on imported commercial goods \n CARM Client Portal \n Canada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \n The Administrative Monetary Penalty System \nContact us \nFor more information: \nContact CBSA border information services \n8 \n\nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form",
+    "history": "",
+    "last_amended": "2021-10-21",
+    "current_to": "2021-10-21",
+    "citation": "Memorandum D8-2-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-14-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-14",
+    "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D8-2-14- Tariff Item 9936.00.00 Apparel Samples \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines the conditions under which apparel samples qualify for customs duty-free \nentry under tariff item 9936.00.00. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Accounting \no Conditions \n Sample of a suitable statement \no Acceptable Proof of Use and Disposal \no Goods and Services Tax/Harmonized Sales Tax (GST/HST) \no Additional Information \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis D-memo has been updated to: \n reflect changes introduced by CARM, specifically, the need for importers to register their \nbusinesses in the CARM Client Portal (CCP) and delegate a business account manager \n include a link to onboarding support documentation under the “Related links” section \n include a link to the CARM Web page under the “Related links” section \nThese changes do not affect or change any of the existing policies or procedures. \nDefinitions \nFor the purpose of tariff item 9936.00.00: \napparel \nmeans articles of apparel referenced in the headings of the Schedule to the Customs Tariff, and includes footwear, \nheadwear, handwear, belts, ties, scarves, hosiery or other accessories, only if imported together with, and committed \nby design to form an integral part of, the apparel sample. \ndetermining the technical elements of manufacturing \nincludes activities such as studying the composition and content of the fabric; the diameter, length and smoothness of \nthe fibres; the force and elongation of the fibres; the dimensional change with whitening, water and heat; the \nregularity of the threads and pilosities; the resistance to aging, heat, abrasion and bursting, tearing, pilling, solvents \nand dry cleaning; the elasticity; and the thermal resistance. It also includes activities such as studying the cut and \nshape of the sample, the colors and decorations, the size, the texture, softness and thickness, the fashion \ntendencies, the print and embroidery, the weight of the clothing, the form and look, and the comfort. This list of \nactivities is not exhaustive. \nperson \nmeans an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a \nsociety, a union, a club, an association, a commission or other organization of any kind. \nGuidelines \nAccounting \n1. The Customs Tariff requires goods of Chapter 99 to be classified under a dual classification system. Therefore, \nwhen accounting for apparel samples that qualify for duty free entry under tariff item 9936.00.00, the applicable ten-\ndigit classification number is entered in the Classification No field of the Customs Accounting Declaration (CAD) while \nonly the first four-digits of the eight-digit Chapter 99 tariff item is entered in the Tariff Code field . \n2. For example, classification number \"6101.20.00.00\" would be entered in the Classification No field of the Customs ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-14-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-14-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-14",
+    "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Accounting Declaration (CAD) for men’s cotton overcoats, and \"9936\" would be entered in the “Tariff Code” field for \nqualifying apparel samples classified under the Chapter 99 tariff item 9936.00.00. \n\nConditions \n3. Importers are required to keep a signed statement on file certifying the qualifying use of an eligible \napparel sample and are thereby deemed to have specified the use of the apparel sample at the time of \nreporting the goods under the Customs Act. In the case of a company, an authorized signing officer must \nsign the written statement. Clients are to keep a copy of this record on file for the period of six years \nfollowing the importation of the commercial goods and be prepared to present it to the Canada Border \nServices Agency (CBSA) when requested to do so. Following is a sample of a suitable statement. \nSample of a suitable statement: \nThis is to certify that apparel imported by [insert name of importer] and classified under tariff item \n9936.00.00 is imported for use in the development of sketches or patterns, or in determining the technical \nelements of manufacturing apparel. \nSignature of the user: \nName: \nAddress: \nOccupation: \nTelephone: \nFacsimile: \n4. The CBSA officer must be satisfied that the importer is in the business of designing apparel or fabrics \nand selling apparel, apparel designs, fabrics or fabric designs. \n5. The design work must be done in Canada by the importer and cannot be contracted out to a third party. \nThe apparel sold by the importer or produced based on the design work of the importer does not have to \nbe manufactured, in whole or in part, in Canada. \n6. Pre-production samples qualify under this tariff item. Pre-production samples are apparel samples \nbased on designs developed in Canada. The designs are sent abroad to be produced and the pre-\nproduction sample is returned to Canada for approval before production. The pre-production sample does \nnot have to be based on a design developed from an imported apparel sample. \n7. If only parts of the apparel sample are used in the development of sketches or patterns, or in \ndetermining the technical elements of manufacturing apparel, the apparel sample is still eligible under \ntariff item 9936.00.00. For example, the importer may decide to use only the collar, sleeves or buttons of \nthe sample. The design does not have to be an exact copy of the imported apparel sample. \n8. Where there is any doubt as to the eligibility of the goods, the importer must pay any applicable duties \nand taxes at the time of accounting. \nAcceptable Proof of Use and Disposal \n9. The importer should be prepared to present proof of how the apparel sample was used and disposed of. \n10. If the goods are diverted to a non-qualifying use the importer must, within ninety days of the diversion, \ncorrect the declaration of the tariff classification and pay any duties and taxes owed. For example, duties and ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-14-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-14-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-14",
+    "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "taxes are owed if the importer decides to exchange, sell or trade the apparel sample in either the wholesale or \nretail markets in Canada within four years after the goods were accounted for. Any non-qualifying use of the \ngoods within four years from the date of accounting, where conditional relief was claimed, constitutes a \ndiversion. \n11. Proof of disposal is required to confirm that the apparel sample was not exchanged, sold or traded in either \nthe wholesale or retail markets in Canada. Acceptable proof of disposal includes, but is not limited to, a \ncompleted Form E15, Certificate of Destruction/Exportation, certified by a CBSA officer. \n12. Internal inventory control documents and copies of reports, sketches or patterns can also be used to \nconfirm that the imported goods met the conditions of the tariff item. Additional information is available \nin Memorandum D17-1-21, Maintenance of Records in Canada by Importers. \n13. To correct a declaration of tariff classification, a fully completed Customs Accounting Declaration (CAD) \nmust be submitted. For instructions on the coding and completion of a CAD, please refer to Memorandum D17-\n2-1, Adjusting Commercial Accounting Declarations. \n14. The obligation to make a correction in respect of diverted samples ends four years after the goods were \naccounted for provided the goods were used in a qualifying manner. \nGoods and Services Tax/Harmonized Sales Tax (GST/HST) \n15. The GST/HST applies to goods imported under tariff item 9936.00.00. \nAdditional Information \n16. For certainty regarding the tariff classification of a particular good, importers may request an advance \nruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance \nRulings for Tariff Classification. \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act \n Customs Tariff \nSuperseded memoranda D \nD8-2-14 dated November 30, 2015 \nIssuing office \nTrade Policy Division \nTrade Programs and Anti-dumping Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n CARM: The new way to assess and pay duties and taxes on imported commercial goods (cbsa-\nasfc.gc.ca) \n Onboarding documentation \n D11-11-3 \n D17-1-21 \n D17-2-1 \n E15",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-14-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-15",
+    "marginal_note": "Legislation",
+    "part": "Administration of the Representational Gifts Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Representational Gifts Remission Order\n1. [Repealed, SI/98-6, s. 5]\nInterpretation\n2. For the purposes of this Order,\n\"donor\" means a person acting in his capacity as a Head of State, Head of Government or representative of a government or public body of a foreign country or of a political subdivision thereof;\n\"representational gift\" means any article presented or to be presented by a donor.\nRemission\n3. Remission is hereby granted of the additional duties paid or payable under section 21 of the Customs Tariff and of the taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on a representational gift that\n- (a) is presented to (i) the Prime Minister of Canada, (ii) a minister of the Government of Canada, (iii) a member of the Senate or of the House of Commons, (iv) a provincial premier, or (v) a municipal mayor\n- in the course of an official visit by the donee outside Canada; or\n- (b) is to be presented by a donor in the course of an official visit by him to Canada and is subsequently so presented.\nCustoms Tariff\nTariff Item 9833.00.00\nRepresentational gifts that are articles presented by a donor acting in the capacity of a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision thereof, to a donee acting in the capacity of the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, in the course of an official visit by the donee outside Canada or presented by a donor in the course of an official visit to Canada.",
+    "history": "",
+    "last_amended": "2014-05-12",
+    "current_to": "2014-05-12",
+    "citation": "Memorandum D8-2-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administration of the Representational Gifts Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. To qualify for remission in paragraph 2 (a) of the Representational Gifts Remission Order (the Order), a representational gift must have been donated to the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, while in the course of an official visit outside of Canada. The provisions of paragraph 2 (a) are not extended to members of the immediate families or staff members of these officials of the Government of Canada.\n2. The term “member of Parliament” found in tariff item 9833.00.00 is equivalent to the term “member of the Senate or of the House of Commons” found in subparagraph 2 (a) (iii) of the Order.\n3. Articles to be imported under paragraph 2 (b) of the Order are to be presented by a “donor” on an official visit to Canada. The name and title of the donee should be shown on the accounting document.\n4. All customs documents relating to goods for which remission is claimed in the Order will show the Order in Council number in the field “Special Authority” in the following format: 75-885 .\nCorrections, Diversions, Interest, Verifications and Penalties in the Customs Act\n5. If goods imported under the Order or tariff item do not qualify for relief, or if the importer believes the original declaration was incorrect, the importer will correct the declaration, pay any duties and taxes owing, and any applicable interest.\n6. Subsection 32.2(2) of the Customs Act (the Act) “Corrections to other declarations” allows importers to correct declarations of tariff classification, value for duty, or origin within 90 days of when they have reason to believe the original declaration was incorrect. Corrections are permitted up to four years after the goods were accounted for under subsection 32(1) , (3), or (5) of the Act.\n7. Subsection 32.2(6) of the Act “Diversions” allows the importer to correct a declaration of tariff classification for failure to comply with a condition under a tariff item in the schedule to the Customs Tariff . If goods are diverted to a new end-user or end-use other than specified in the conditions to the tariff item, the importer is liable to pay the duties under the applicable tariff classification number. If the gift is given to a relative of the officials listed in paragraph 2 (a) of the Order, who is not eligible to use this provision, regular duties would apply unless relief is provided in other legislation.\n8. “Interest” in subsection 33.4(1) of the Act applies if full duties are not paid within 90 days from the date of non-compliance with the tariff item conditions. In addition to the amount owing, interest is calculated at the specified rate from the first day after the importer became liable (91 st day) to when the amount is paid in full.\n9. To requests corrections, refunds, or appeals, complete a Form B2 , Canada Customs – Adjustment Statement , and send it to the appropriate regional Canada Border Services Agency (CBSA) office. Show the regular tariff classification number for diverted goods and the duties owing to the CBSA . A correction is treated as a re-determination of tariff classification under paragraph 59(1) (a) .\n10. Section 42.01 of the Act “Verifications” allows an officer to do periodic compliance verification audits or reviews for imported goods. Goods declared under an incorrect tariff item are subject to an officer's re-determination or further re-determination under section 59 of the Act.\n11. Importers who have “reason to believe” and who do not file corrections within the 90-day period as required under section 32.2 of the Act will be liable to penalties under the Administrative Monetary Penalty System (AMPS). More information on penalties is available in Memorandum D22-1-1 , Administrative Monetary Penalty System .\n12. More information on self-adjustments is available in Memorandum D11-6-6 , \"Reason to believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\n13. More information on the interest and penalty provisions of the Customs Act and Customs Tariff is available in Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/Re-determinations , Appraisals/Re-appraisals , and Duty Relief .\nAdditional Information\n14. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-05-12",
+    "current_to": "2014-05-12",
+    "citation": "Memorandum D8-2-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-15-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-15",
+    "marginal_note": "References",
+    "part": "Administration of the Representational Gifts Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-15 Legislative references: Customs Act Excise Tax Act Representational Gifts Remission Order Customs Tariff , Tariff Item 9833.00.00 Other references: D11-6-5 , D11-6-6 , D22-1-1 Form B2-1 Superseded memorandum D: D8-2-15 dated March 6 1998",
+    "history": "",
+    "last_amended": "2014-05-12",
+    "current_to": "2014-05-12",
+    "citation": "Memorandum D8-2-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-16-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-16",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Anyone importing commercial and casual goods through the use of a courier. Key content: Overview of the CIRO ; remissions of customs duties and taxes under the Order; ineligible goods and transactions; how to make a claim; how to correct or adjust a claim. Keywords: Courier Imports Remission Order ; commercial goods; casual goods; duties; taxes; importation; CARM.",
+    "history": "",
+    "last_amended": "2024-11-15",
+    "current_to": "2024-11-15",
+    "citation": "Memorandum D8-2-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-16-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-16",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Exceptions Other considerations Procedures for claiming the Courier Imports Remission Order Corrections and adjustments Compliance verification activities\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-11-15",
+    "current_to": "2024-11-15",
+    "citation": "Memorandum D8-2-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-16-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-16",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- provide further information related to the Courier Imports Remission Order (CIRO); and\n- introduce new changes related to the Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) system of record.",
+    "history": "",
+    "last_amended": "2024-11-15",
+    "current_to": "2024-11-15",
+    "citation": "Memorandum D8-2-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-16-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-16",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. In this memorandum, the following definitions apply:\nCommercial Accounting Declaration (CAD) The customs document used to account for goods imported into Canada. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail.",
+    "history": "",
+    "last_amended": "2024-11-15",
+    "current_to": "2024-11-15",
+    "citation": "Memorandum D8-2-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-16-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-16",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Courier Imports Remission Order (CIRO) applies to all qualifying goods imported into Canada and transported by courier services.\n3. The CIRO grants remission of customs duties and taxes in respect of imported goods, other than goods imported from Mexico or the United States, that are transported by courier and have a value for duty of $20 Canadian dollars (CAD) or less.\n4. Goods imported from Mexico or the United States that are transported by courier may qualify for the remission of the:\n- customs duties, if the goods have a value for duty of $150 or less; and\n- sales and excise taxes, if the goods have a value for duty of $40 or less.\nExceptions\n5. The following goods are ineligible for the remission of customs duties and taxes under the CIRO:\n- alcoholic beverages, cannabis products, vaping products, tobacco products;\n- goods classified under tariff item No. 9816.00.00 and goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff ; and\n- books, newspapers, magazines, periodicals and other similar publications where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and has not registered.\n6. For more information, see the definition of “goods” in paragraph 2 of the CIRO.\n7. The CIRO does not apply to the following commercial transactions:\n- imported goods that are purchased from a retailer in Canada and shipped to the purchaser directly from a place situated out of Canada;\n- imported goods that are purchased or ordered through or from an address, a post office box or a telephone number in Canada; or\n- goods that are imported by a person other than the person in Canada who ordered or purchased the goods.\nOther considerations\n8. To receive the benefit of the CIRO, or the benefit of non-taxable status under Schedule VII to the Excise Tax Act , the total shipment must be subject to a single transaction. It is not acceptable to divide a shipment into several packages so that individual shipments have a value for duty below the thresholds prescribed in the CIRO.\n9. Where the value for duty of the shipment exceeds the thresholds outlined in CIRO, customs duties are applicable to the entire value of the shipment, in accordance with the Customs Tariff .\n10. Under the Canada-United States-Mexico Agreement (CUSMA), Canada has agreed to maintain a de minimis threshold for courier shipments from the US or Mexico of at least CA $150 for customs duties and CAD $40 for taxes.\n11. Goods do not need to originate from a CUSMA Party to benefit from the higher de minimis threshold, but must be shipped from the US or Mexico where the goods must have entered into the commerce of either Party, prior to being shipped to Canada.\n12. Goods that are transshipped via the United States or Mexico, and do not enter the commerce of the United States or Mexico, are subject to the lower CAD $20 de minimis threshold set out in paragraph 4 of the CIRO. Also, goods that were manufactured in the United States and transshipped or shipped from another country (other than Mexico) will be subject to lower de minimis threshold.\n13. Goods imported into Canada from countries other than the Unites States and Mexico will continue to benefit from a duty and tax remission threshold of up to CAD $20.\nProcedures for claiming the Courier Imports Remission Order\n14. The following codes have been created for use in the Special Authority OIC field in the CARM system of record to claim the CIRO (Order in Council number 85-2955) or the benefit of non-taxable status under Schedule VII to the Excise Tax Act :\n- 85-2955-1: CIRO shipments with a value for duty of CAD $0 - $20 (other than those imported from the United States or Mexico);\n- 85-2955-2: CIRO shipments with a value for duty of CAD $0 - $40 (imported from the United States or Mexico); and\n- 85-2955-3: CIRO shipments with a value for duty of CAD $40.01 - $150 (imported from the United States or Mexico.\n15. Goods falling into categories 85-2955-1 and 85-2955-2 do not require accounting under section 32 of the Customs Act . Goods which are restricted, controlled or regulated may qualify under the CIRO or non-taxable status under Schedule VII to the Excise Tax Act , however they must be accounted for using the appropriate code.\n16. Qualifying goods imported from the United States or Mexico, and having a value for duty of CAD $40.01 to $150, must be accounted for and any applicable duties and taxes must be paid. When claiming CIRO under these circumstances, 85-2955-3 must be shown in the Special Authority OIC field and United States or Mexico must be indicated as the Place of Export.\n17. Qualifying goods released under the CLVS Program, and having a value for duty of CAD $40.01 to $150, must be accounted for on a Commercial Accounting Declaration (CAD), Type F. Qualifying goods can be accounted for individually on a transaction-by-transaction basis or consolidated if the information is the same for each of the following:\n- Business Number, import/export account;\n- Place of Export (United States or Mexico);\n- Special Authority OIC (85-2955-3);\n- Excise Tax Rate;\n- Rate of GST; and\n- Rate of PST.\n18. Qualifying goods released outside of the CLVS Program, and having a value for duty of CAD $40.01 to $150, must be accounted for on a CAD, Type AB or C.\n19. Further information relating to the completion and submission of accounting documentation can be found in Memorandum D17-1-10: Coding of Customs Accounting Documents and Memorandum D17-1-5: Accounting for Commercial Goods .\nCorrections and adjustments\n20. A correction or adjustment may be submitted if the imported goods were eligible for CIRO or non-taxable status under Sections 7 or 7.01 of Schedule VII to the Excise Tax Act , but the benefit was not claimed at the time of accounting.\n21. Information on how to submit a correction for commercial goods can be found in Memorandum D17-1-5: Accounting for Commercial Goods .\n22. Information on how to submit an adjustment for commercial goods can be found in Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n23. Adjustments for non-commercial goods must be made through Form B2G: CBSA Informal Adjustment Request or through CREDITS for authorized CLVS Program participants. For more information on non-commercial adjustments, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\nCompliance verification activities\n24. All goods for which the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act is claimed may be subject to CBSA compliance verification activities. The CBSA may request for further documentation to substantiate the data reported or declared to the CSBA for the purposes of claiming this benefit. Such documentation may include: a Canada Customs Invoice, Commercial Invoice, etc.",
+    "history": "",
+    "last_amended": "2024-11-15",
+    "current_to": "2024-11-15",
+    "citation": "Memorandum D8-2-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-16-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-16",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Excise Tax Act\n- Financial Administration Act\n- Customs Tariff\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Courier Imports Remission Order\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\nSuperseded D memoranda\nD8-2-16 dated September 7, 2016\nIssuing office\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-11-15",
+    "current_to": "2024-11-15",
+    "citation": "Memorandum D8-2-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-19-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-19",
+    "marginal_note": "Legislation",
+    "part": "Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Investigation Drugs, Placebos and Emergency Drugs Remission Order , Sections 1 to 4",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2015-03-16",
+    "citation": "Memorandum D8-2-19",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-19-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-19-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-19",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "New Drugs for Emergency Treatment\n1. Health Canada may issue a letter authorizing the sale of a quantity of a new drug for human or veterinary use to a practitioner named in the letter of authorization for use in the treatment of a patient under the care of that practitioner.\n2. Such a letter of authorization shall state:\n- (a) the name of the practitioner to whom the new drug may be sold; and\n- (b) the quantity of the new drug that may be sold to that practitioner for that emergency.\n3. A letter of authorization with the patient's name and the medical emergency information deleted is acceptable.\n4. Exporters who ship emergency drugs to physicians in private practice or hospitals in Canada have been requested by Health Canada, to affix on all such shipments a label stating \"Urgent — Emergency Drug.\"\nInvestigation Drugs and Placebos\n5. Health Canada shall issue a letter of acknowledgment of a preclinical new drug submission (known as IND or investigational new drug submission) to the manufacturer of a new drug.\n6. A manufacturer may sell a new drug to investigators qualified to use that drug, for the sole purpose of clinical testing to obtain evidence with respect to the safety, dosage and effectiveness of the new drug.\n7. All inner and outer labels used in conjunction with the new drug so sold are to carry the statement \"Investigation Drug\" and \"To be Used By Qualified Investigators Only\".\nCanada Border Services Agency (CBSA) Procedures\n8. The goods imported under the provisions of this Order are to be accounted for on Form B3-3, Canada Customs Coding Form with special authority number 85-133 entered in field 26.\n9. For the purposes of this Order, the references in section 4 to the Minister of National Revenue should be interpreted as Minister of Public Safety and Emergency Preparedness.\n10. Investigation drugs and placebos imported under these Regulations must be accompanied by a letter of acknowledgment of a preclinical new drug submission issued by Health Canada.\n11. Where the goods are imported under these Regulations and are not accompanied by a letter of acknowledgment for investigation drugs and placebos issued by Health Canada, or a letter of authorization for emergency drugs issued by e Health Canada, the importer must, within 90 days of the date of importation, present such documentation to the CBSA for inspection.\n12. In cases where the drug named in the letter of acknowledgment or the covering letter is not identical to the drug named on the Form CI1, Canada Customs Invoice , a notarized statement from the importer is acceptable for CBSA purposes. Such a statement must include that both drug names do in fact represent the same drug.\n13. A letter of acknowledgment with the drug's chemical structure deleted is acceptable for CBSA purposes.\n14. Placebos imported subsequent to the importation of their corresponding investigation drug must be accompanied by the letter of acknowledgment for the investigation drug.\n15. A single letter of authorization per accounting document is sufficient. Therefore, the quantity indicated in the letter of authorization need not equal the quantity imported.\n16. If such documentation (i.e. letter of acknowledgment or letter of authorization) is not presented to the CBSA within the 90 day time limit, the CBSA will request an amendment of the accounting document on a Form B2, Canada Customs – Adjustment Request to account for the full duties and taxes on the goods.\n17. For information relative to the importation of narcotics and controlled and restricted drugs, refer to Memorandum D19-9-2, Importation and Exportation of Controlled Substances and Precursors .\nAdditional Information\n18. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2015-03-16",
+    "citation": "Memorandum D8-2-19",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-19-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-19-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-19",
+    "marginal_note": "References",
+    "part": "Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 22001-1 Legislative references: Financial Administration Ac t Customs Tariff Food and Drug Regulations Other references: D19-9-2 Forms B2, B3-3 and CI1 Superseded memorandum D: D8-2-19 dated January 1, 1988",
+    "history": "",
+    "last_amended": "2015-03-16",
+    "current_to": "2015-03-16",
+    "citation": "Memorandum D8-2-19",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-19-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-21-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-21",
+    "marginal_note": "Remission Order",
+    "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Order Respecting the Partial Remission of Customs Duties, Sales and Excise Taxes Paid on Parts, Equipment and Other Items for Use by Canadian Air Carriers Providing International Commercial Air Service\nShort Title\n1. This Order may be cited as the Aircraft (International Service) Remission Order .\nInterpretation\n2. In this Order,\naircraft parts and equipment means aircraft parts, engine parts or equipment for incorporation into an aircraft or aircraft engine, and includes safety equipment for use aboard an aircraft; available ton miles means the revenue miles flown by an aircraft multiplied by the payload capacity in tons of that aircraft; commissary and passenger convenience item means an item for use aboard an aircraft (a) in the preparation and serving of food and drink, or (b) for the comfort or convenience of passengers; eligible carrier means a commercial air carrier incorporated under the laws of Canada and licensed by the Canadian Transport Commission to provide international air service to the public; fleet means all qualifying aircraft owned or leased by an eligible carrier and that have been used by the carrier at any time to provide commercial air service; international flight means any flight other than a flight originating and terminating in Canada; international usage percentage means the percentage that the available ton miles flown by a fleet on international flights during a year is of the total available ton miles flown by the fleet during that year; materials means materials for incorporation into an aircraft or aircraft engine; payload capacity with respect to a flight, means the maximum take-off weight on wheels as prescribed by the Department of Transport, of an aircraft, less (a) the actual weight of the aircraft, and (b) the weight of the fuel on board the aircraft at the commencement of the flight; qualifying aircraft means a fixed wing aircraft having a maximum take-off weight on wheels, as prescribed by the Department of Transport, that is greater than 75,000 pounds; revenue miles means miles flown by an aircraft in respect of which consideration is received for the carriage of passengers or cargo by the carrier operating the aircraft; year means a calendar year.\nRemission\n3. Remission is hereby granted to an eligible carrier of a portion, determined in accordance with section 5, of the customs duties paid or payable under the Customs Tariff in respect of aircraft parts and equipment that, on or after January 1, 1975, are\n- (a) purchased in Canada by the carrier, or\n- (b) imported into Canada by the carrier for use in qualifying aircraft used to provide commercial air service.\n4. Remission is hereby granted to an eligible carrier of a portion, determined in accordance with section 5, of the customs duties, sales tax and excise tax paid or payable under the Customs Tariff and the Excise Tax Act in respect of materials and commissary and passenger convenience items that, on or after January 1, 1975, are\n- (a) purchased in Canada by the carrier, or\n- (b) imported into Canada by the carrier for use in qualifying aircraft used to provide commercial air service.\n5. The portion of the duties and taxes referred to in section 3 or 4 is that percentage of the duties and taxes equal to the international usage percentage of the fleet of the eligible carrier during the year in which the carrier purchased the goods or imports the goods into Canada.\nConditions\n6. Remission is granted pursuant to section 3 or 4 on condition that:\n- (a) an application is made by the eligible carrier, in a form satisfactory to the Deputy Minister of National Revenue for Customs and Excise, not later than four years after the end of the year in which the carrier purchased the goods or imported the goods into Canada; and\n- (b) the application required pursuant to paragraph (a) contains a declaration whereby the eligible carrier certifies that the goods for which remission is being claimed were (i) purchased in Canada by the carrier, or (ii) imported into Canada by the carrier for use in qualifying aircraft used to provide commercial air service.",
+    "history": "",
+    "last_amended": "2013-09-09",
+    "current_to": "2013-09-09",
+    "citation": "Memorandum D8-2-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-21-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-21",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. This Order remits a portion of the customs duties paid or payable on aircraft parts and equipment that are used in qualifying aircraft participating in international service.\n2. The Order also remits a portion of the customs duties and excise taxes paid or payable on materials, commissary and passenger convenience items, as defined in the Order, that are used in qualifying aircraft participating in international flights.\n3. Any company wishing to use a conditional or performance based Remission Order is to contact the Canada Border Services Agency (CBSA) for assistance.\n4. When a company wishes to utilize this Order, it is incumbent upon that importer, prior to the importation of any goods, to satisfy the CBSA that it will meet the conditions and requirements set forth in the Order and that its record keeping is sufficient to establish such compliance. A detailed proposal of how imported goods will be controlled must be supplied to the CBSA prior to using this Order.\n5. An application for remission under this Order must be accompanied by evidence confirming the international usage percentage.\n6. An application for remission under this Order may be made not later than four years after the end of the year in which the carrier purchased the goods or imported the goods into Canada.\n7. For the purposes of this Order, the references in section 6 to the Deputy Minister of National Revenue for Customs and Excise should be interpreted as the President of the Canada Border Services Agency.\n8. Normally, remission may be claimed, at the time the goods are accounted for under the Customs Act , by quoting authorization number \"78-3762\" in the \"Special Authority\" field (field 26) of Form B3-3 , Canada Customs Coding Form .\n9. If duties have been previously paid and an importer is authorized to utilize the Order, remission may be claimed on Form K32 , Drawback Claim .\n10. Claims for remission of excise taxes, excluding taxes under Part IX \"Goods and Services Tax\", under this Order with respect to domestic goods must be made on Form N15 E, Excise Tax Act Application for Refund/Rebate and must be filed with the Canada Revenue Agency.\nEffects of the Goods and Services Tax Legislation\n11. Bill C-62, the enacting legislation for the goods and services tax (GST), amended section 2 of the Excise Tax Act to exclude the GST from any regulation or order made prior to 1991, unless the regulation or order specifically provides for the inclusion of the GST. As this Order does not specifically provide for relief of the GST nor has it been amended to provide for such relief, relief of the GST is not provided for under this Order.\n12. Under Regulations made pursuant to subsection 215(2) of the Excise Tax Act , the amount on which the GST is to be paid, where there has been a remission of customs duties, will be determined as if the duty paid value of the goods was the value for duty of those goods, i.e., GST will not be payable on the duty remitted.\nFailure to Comply With a Condition of Relief\n13. In accordance with subsection 118(1) of the Customs Tariff , failure to comply with a condition of relief in this Order must be reported to the CBSA within 90 days and any amount of duties owing shall be paid.\nInterest and Penalties\n14. In addition to the duties liable under subsection 118(1) of the Customs Tariff for failure to comply with a condition under this Order, section 123 of the Customs Tariff provides for the payment of interest at the specified rate on any outstanding amount for the period beginning on the first day after the amount became payable and ending on the day the amount has been paid in full. Interest shall not be payable on any amount owing that is paid within the first 90 days after the day the amount became payable.\n15. Where the importer fails to report the non-compliance with the Order or fails to pay the duties owing, penalties may be applied. Further information regarding the Administrative Monetary Penalty System can be found in Memorandum D22-1-1 , Administrative Monetary Penalty System .",
+    "history": "",
+    "last_amended": "2013-09-09",
+    "current_to": "2013-09-09",
+    "citation": "Memorandum D8-2-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-21-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-21",
+    "marginal_note": "Additional Information",
+    "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "16. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2013-09-09",
+    "current_to": "2013-09-09",
+    "citation": "Memorandum D8-2-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-21-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-21",
+    "marginal_note": "References",
+    "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 6551-2 Legislative references: Order in Council P.C. 1978-3762, December 14, 1978, SI/79-2, as amended by SI/88-18 Excise Tax Act Customs Tariff Customs Act Other references: D22-1-1 Superseded memorandum D: D8-2-21, January 28, 1994",
+    "history": "",
+    "last_amended": "2013-09-09",
+    "current_to": "2013-09-09",
+    "citation": "Memorandum D8-2-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-25-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-25",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item No. 9971.00.00 provides for the reimportation of certain Canadian vessels which were exported to the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway for the purpose of being repaired or altered. The tariff item allows for the payment of duty only on the value of the work performed abroad and not on the value of the vessel itself.\n2. The goods and services tax/harmonized sales tax ( GST / HST ) is also payable only on the value of work done abroad, and not on the value of the vessel itself.\n3. For the purposes of tariff item No. 9971.00.00, the value for duty shown on the accounting document is not the value of the goods. Rather, it is the value of the repair or alteration carried out in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway. In determining the value of the repair, the principles of sections 47 to 55 of the Customs Act should be followed. If an acceptable price is paid or payable for the repair or alteration, the price should form the basis of the value for duty (with the appropriate adjustments that would be made under section 48 of the Customs Act ). If no price is paid or payable, or the price paid or payable is unacceptable, the value of the repair should be determined under a method of valuation under sections 49 to 55 of the Customs Act .\n4. Tariff item No. 9971.00.00 relates only to Canadian vessels which are exported from Canada for the purpose of being repaired or altered in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway. Canadian vessels which are repaired or altered during the course of the vessel's operations abroad may be eligible for a reduction or removal of customs duties under the Vessel Duties Reduction or Removal Regulations . Canadian vessels which undergo emergency repairs as a result of an unforeseen contingency may be eligible for full relief of duties under subsection 101(2) of the Customs Tariff . Memoranda D8-2-1, Canadian Goods Abroad Program and D8-2-4, Canadian Goods Abroad Program – Emergency Repairs should be consulted.\n5. For the purposes of tariff item No. 9971.00.00, repair means the restoration of a vessel or its components to good operating condition. Alteration means any operation which alters the vessel, e.g., the addition of a crane to a cargo ship, but does not include an operation which changes the essential characteristic of the vessel, e.g., the conversion of a cruise ship to a cargo ship.\n6. The provisions of tariff item No. 9971.00.00 apply to qualifying vessels, regardless of whether the repair or alteration could have been performed in Canada.\n7. If the vessel is substantially transformed outside Canada from manufacturing or assembling processes that result in a new or different commercial good, including an operation or process that is part of the production or assembly of an unfinished good into a finished good, the good does not qualify for classification in tariff item No. 9971.00.00. In such cases, refer to the provisions of the Canadian Goods Abroad Program, Memorandum D8-2-1, Canadian Goods Abroad Program .\n8. Generally, a Form A6, General Declaration , would be the proof of export required by paragraph 2 (b) of Tariff Item Nos.9971.00.00 and 9992.00.00 Accounting Regulations in the case of vessels returning to Canada after being repaired or altered in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway.\n9. The import accounting document, Form B3-3, Canada Customs Coding Form , is required to account for the goods and to pay any applicable duties. The value for duty shown on this form is the value of the repair or alteration. The GST / HST is paid on this value unless a relevant GST code relieves the tax. The goods are classified in field 27 according to the classification number in Chapter 89 of the schedule to the Customs Tariff . Heading No. 9971, which relieves the customs duty, is entered in field 28. Refer to related Form B3-3 examples in Memorandum D17-1-10, Coding of Customs Accounting Documents .\n10. In addition, the importer must submit the documents according to the Tariff Item Nos.9971.00.00 and 9992.00.00 Accounting Regulations , including an invoice and proof of export. The invoice or written statement from the foreign processor must include the value of the repair or alteration. GST / HST is paid (except for warranty repairs) on the foreign value added based on the value for duty. The value for duty is determined based on the valuation provisions in the Customs Act and includes the price paid or payable for the work, and applicable additions under paragraph 48(5) (a) relating to transportation and associated costs up to and from the place of direct shipment of the goods to Canada.\n11. If sufficient documentation to determine eligibility for importation under tariff item No. 9971.00.00 is not provided, the vessel will be classified under the appropriate tariff item of Chapter 89 of the schedule to the Customs Tariff , and customs duties will be applied to the full value of the vessel.\n12. Customs duty-free tariff item Nos. 9813.00.00 and 9814.00.00 refer to originating Canadian goods and goods once accounted for which were exported from Canada if the goods are returned without being advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\n13. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the goods imported under tariff item No. 9971.00.00 actually had undergone further processing, the goods are no longer in compliance with a tariff item condition and the importer is obligated to adjust the accounting declaration for the goods correctly.\n14. To correct a declaration, Form B2, Canada Customs – Adjustment Request , should be submitted to the appropriate regional CBSA office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1) (a) of the Customs Act .\n15. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n16. For more information on the filing of corrections, refer to Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAudit, Examination, or Verification\n17. If as a result of an audit, examination, or verification by the Canada Border Services Agency, goods are found to have been declared incorrectly, the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Customs Act , whichever is applicable.\nInterest and Penalties\n18. In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding amount owed, until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties and taxes. For example, where it is determined that the goods imported incorrectly under tariff item No. 9971.00.00 actually had undergone further processing, the importer is obligated to pay interest on the amount owing from the day following the original date of accounting until the amount owing is paid.\n19. Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.\nAdditional Information\n20. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-03-20",
+    "current_to": "2015-03-20",
+    "citation": "Memorandum D8-2-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-25-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-25-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-25",
+    "marginal_note": "References",
+    "part": "Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Tariff Item Nos. 9971.00.00 and 9992 .00.00 Accounting Regulations Vessel Duties Reduction or Removal Regulations Other references: D8-2-1 , D8-2-4 , D11-6-5 , D11-6-6 , D17-1-10 Forms A6 , B2 and B3-3 Superseded memorandum D: D8-2-25 dated June 29, 1998",
+    "history": "",
+    "last_amended": "2015-03-20",
+    "current_to": "2015-03-20",
+    "citation": "Memorandum D8-2-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-25-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods. Key content: When goods may be returned to Canada duty free after export for repair or alteration; how to account for such goods; documents required; how to correct a declaration; interest and penalties. Keywords: CARM, duty free, imports, exports, repair, alteration, free trade partner, trade chain partner, GST/HST.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines and general information Goods and Services Tax (GST)/Harmonized Sales Tax (HST) Definitions: Repair or alteration\n- General accounting procedures Corrections, re-determinations and further re-determinations Audit, examination, or verification Interest and penalties\n- References\n- Contact us\n- Related link",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to highlight changes that have been implemented through the new CBSA Assessment Revenue Management (CARM) system.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of this memorandum, the following definitions apply:\nAuthorized person Any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, TCP, custom brokers, trade consultants) CARM CBSA Assessment and Revenue Management System CARM Client Portal (CCP) An online interface allowing a registered user to submit and respond to an application for a temporary importation, in addition to its withdrawal, modification or revocation Person An individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade chain partner (TCP) A person with a business number (BN9) and a program identifier (RM) (e.g., 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item No. 9992.00.00 of the schedule to the Customs Tariff provides customs duty free importation of goods which are returned to Canada, regardless of country of origin, after having been exported for repair or alteration in the United States, Mexico, Chile, Israel or a Canada-Israel Free Trade Agreement (CIFTA) beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama.\n2. The provision allows customs duty free entry on the full value (export value and the foreign value added) of the returned goods, which were temporarily exported to a free trade partner (United States, Mexico, Chile, Israel or a CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama) for repair or alteration. At the time of import no customs duty is paid on the value of the repair or alteration. However, duties under the Excise Tax Act including the goods and services tax/harmonized sales tax (GST/HST) and excise tax, if applicable, are payable on the foreign value added. Where excisable goods are repaired abroad, and the value is enhanced, excise tax is payable on the duty paid value of the enhancement. For duty purposes, this provision applies to qualifying goods regardless of whether the repair or alteration is under warranty or not and regardless of whether the repair or alteration could have been performed in Canada.\n3. Free trade partner means:\n- a CUSMA country (United States or Mexico)\n- Chile\n- Israel or another CIFTA beneficiary\n- Colombia\n- Costa Rica\n- Peru\n- Jordan, or\n- Panama\nGoods and Services Tax (GST)/ Harmonized Sales Tax (HST)\n4. This tariff item does not provide remission from the GST, nor the HST where applicable. However, paragraph 3(j) of the Non-taxable Imported Goods (GST/HST) Regulations prescribes certain goods as non-taxable, namely those imported after being exported for repair under warranty. For the goods to qualify for full GST/HST relief, the warranty must cover the full value of all parts and labour, excluding partial or conditional warranties.\n5. For non-warranty repairs and alterations, if the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the GST/HST is payable only on the value of the repair or alteration performed outside Canada, including the value of added goods. Generally, this treatment is conditional on the last importation of the good not having been based on a reduced value, not having been made on a non-taxable basis, and not having given rise to an imported goods rebate for the tax on the importation. The good must also not have been supplied prior to its re-importation without tax having applied to that supply because it was either made outside Canada or was zero-rated as an export, nor must the recipient of that supply have been entitled to a non-resident rebate in respect of the supply. The application of tax on the reduced value does not only apply where the goods are exported for repair work, but also where they are exported for such processing as adjusting, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging and testing provided the work meets the definition of a repair or alteration in paragraphs 12 through 15 below.\n6. The HST for non-commercial importers applies to goods imported by residents of a participating province, regardless of where the resident or the goods enter Canada. This tax is paid at the time of importation of non-commercial goods by the resident in a participating province.\n7. Memorandum D8-2-1: Canadian Goods Abroad Program provides partial or full duties relief on Canadian goods returned after being exported for eligible repair, equipment added, work done, or emergency repairs incurred outside Canada. For repairs done in countries that are not parties to free trade agreements, importers may use the repair provisions in paragraph 101(1)(a) of the Customs Tariff. If Canadian goods are exported from Canada to any country for work done involving manufacturing or assembling processes, importers must make application for the provisions in paragraph 101(1)(c) of the Customs Tariff that apply regardless of a free trade agreement. These provisions are detailed in Memorandum D8-2-1: Canadian Goods Abroad . Memorandum D8-2-4: Canadian Goods Abroad Program Emergency Repairs provides information regarding relief for emergency repairs to conveyances outside Canada.\n8. Tariff item No. 9971.00.00 applies to vessels temporarily exported for repair or alteration in a country designated as a free trade partner. Refer to Memorandum D8-2-25: Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway .\n9. Memorandum D8-3-8: Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad explains the conditions under which a remission of the GST/HST may be granted on all Canadian-manufactured or previously accounted for civil (i.e. non-military) aircraft, aircraft engines, and flight simulators as well as parts exported from Canada, when returned after being repaired abroad.\n10. Duty-free tariff item Nos. 9813.00.00 and 9814.00.00 refer to Canadian goods, including containers, and goods once accounted for, exported from Canada, if the goods are returned without being advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\nDefinitions: Repair or alteration\n11. The term “repair” means the adjustment of a good to restore it to its original operating condition and includes minor changes necessary to complete the restoration including replacing parts.\n12. CUSMA Article 2.8, Goods Re-Entered after Repair or Alteration, specifies that “Repair or Alteration,” does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good.\n13. Under CUSMA, an operation or process that is part of the production or assembly of an unfinished good into a finished good is not a repair or alteration of the unfinished good. A component of a good is a good that may be subject to repair or alteration.\n14. The term “alteration” is the process of changing, modifying, or making something different without transforming it into something else. There are no restrictions on the number of steps or processes or on the cost of the processes to effect an alteration.\n15. Further to CUSMA Article 2.8, to determine if a good is commercially different, compare the exported good to the imported good after processing to assess the degree of change to the good’s:\n- product name, the generic, trade name, or chemical name;\n- product description and Harmonized System (HS) classifications;\n- essential characteristics or attributes including the purpose and nature of the changes or additions or any new physical, chemical, or functional characteristics;\n- end-use or role; and\n- functionality and marketability.\n16. If the good is substantially transformed outside Canada from manufacturing or assembling processes that result in a new or different commercial good, the good does not qualify for classification in tariff item No. 9992.00.00. In such cases, refer to the provisions of paragraph 101(1)(c) of the Customs Tariff referred to above in relation to Memorandum D8-2-1: Canadian Goods Abroad Program .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "General accounting procedures",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "17. The import accounting document in Commercial Accounting Declaration (CAD) in the CARM Client Portal (CCP) is required to account for the goods and to pay any applicable duties. The value for duty shown on this form is the value of the repair or alteration. The GST/HST is paid on this value unless a quoted GST/HST code relieves the tax. The goods are classified in the appropriate field according to the classification number in the schedule to the Customs Tariff. Heading No.”9992”, which relieves the customs duty, is shown in the tariff code field. Refer to related examples in Memorandum D17-1-10: Coding of Customs Accounting Documents .\n18. In addition, the importer must submit the documents according to the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations , including an invoice and proof of export. The invoice or written statement from the foreign processor must include the value of the repair or alteration. Although the goods are customs duty-free, GST/HST is paid (except for warranty repairs) on the foreign value added based on the value for duty. The value for duty is determined in the valuation provisions in the Customs Act and includes the price paid or payable for the work, and applicable additions under paragraph 48(5)(a) of the Customs Act relating to transportation and associated costs up to and from the place of direct shipment of the goods to Canada.\n19. Proof of export can be a customs or transportation document, an exporter declaration, or other documents set out in the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations that describe the goods sufficiently to establish that the re-imported goods are the same goods that were exported. A record of the make, the model, and the serial numbers will help identify the goods.\n20. If insufficient documentation to determine eligibility for importation under tariff item No. 9992.00.00 is provided at the time of accounting, the goods may be assessed duties and taxes on their full value at the time of import.\nCorrections, re-determinations and further re-determinations\n21. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the goods imported under tariff item No. 9992.00.00 actually had undergone further processing, the goods are no longer in compliance with a tariff item condition and the importer is obligated to adjust the accounting declaration for the goods correctly.\n22. To correct a declaration, a CAD correction should be submitted in CARM system and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1)(a) of the Customs Act .\n23. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n24. For more information on the filing of corrections, refer to Memorandum D11-6-6: 'Reason to Believe' and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAudit, examination, or verification\n25. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the goods will be subject to a re-determination or further re-determination under paragraph 59(1)(a) or (b) of the Customs Act , whichever is applicable.\nInterest and penalties\n26.In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding amount owed, until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties and taxes. For example, where it is determined that the goods imported incorrectly under tariff item No. 9992.00.00 actually had undergone further processing, the importer is obligated to pay interest on the amount owing from the day following the original date of accounting until the amount owing is paid.\n27. Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Please consult the following for additional information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Excise Tax Act\n- Non-Taxable Imported Goods (GST/HST) Regulations\n- Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations\n- Value of Imported Goods (GST/HST) Regulations\n- The Canada-United States-Mexico Agreement (CUSMA)\nRelated D memoranda\n- Memorandum D8-2-1: Canadian Goods Abroad Program\n- Memorandum D8-2-25: Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway\n- Memorandum D8-3-8: Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: 'Reason to Believe' and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD8-2-26 dated September 8, 2015\nIssuing office\nTrade and Anti-dumping Programs Directorate Headquarters File 9992.00.00",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-26-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-26",
+    "marginal_note": "Related link",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CARM Client Portal",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D8-2-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-27-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-27",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 7, 2016\nThis document is also available in PDF (190 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum explains the administration and requirements for customs duty relief under tariff item Nos. 9813.00.00 and 9814.00.00. It also provides information regarding relief of the goods and services tax/harmonized sales tax for eligible goods.\nThis memorandum provides information regarding the eligibility of temporarily exported goods to be returned to Canada under tariff item Nos. 9813.00.00 or 9814.00.00. It also contains information regarding the goods and services tax/harmonized sales tax (GST/HST) treatment for eligible goods.",
+    "history": "",
+    "last_amended": "2023-01-17",
+    "current_to": "2023-01-17",
+    "citation": "Memorandum D8-2-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-27-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-27",
+    "marginal_note": "Legislation",
+    "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned",
+    "division": "",
+    "heading": "",
+    "text": "Subsection 12 (3.1) of the Customs Act\nTariff item Nos. 9813.00.00 and 9814.00.00 of the Schedule to the Customs Tariff\nNotes 1, 2 and 4 to Chapter 98 of the Schedule to the Customs Tariff\nSection 7 of the Accounting for Imported Goods and Payment of Duties Regulations\nSubsection 5(1) (in part) of the Reporting of Imported Goods Regulations",
+    "history": "",
+    "last_amended": "2023-01-17",
+    "current_to": "2023-01-17",
+    "citation": "Memorandum D8-2-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-27-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-27",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned",
+    "division": "",
+    "heading": "",
+    "text": "1. All goods entering Canada, even those which were previously exported from Canada, are considered to be imported goods. Section 12 of the Customs Act specifies that \"the return of goods to Canada after they are taken out of Canada is an importation of those goods.\" Such goods are to be reported at the nearest open Canada Border Services Agency (CBSA) office.\n2. Two provisions which may provide customs duty relief to goods exported from Canada and subsequently returned to Canada are tariff item Nos. 9813.00.00 and 9814.00.00 of the Schedule to the Customs Tariff . This memorandum outlines the administrative procedures and legislative and regulatory requirements for the importation of goods under those tariff items.\n3. This memorandum also provides information regarding the goods and services tax/harmonized sales tax (GST/HST) for goods which are eligible for return to Canada under tariff item Nos. 9813.00.00 or 9814.00.00. As well, any reference to GST is to be read as including HST where applicable.\n4. Goods which were repaired, altered or further manufactured/processed while they were outside Canada are not eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 when they are returned to Canada. Such goods may be eligible for preferential tariff relief under tariff item Nos. 9971.00.00 or 9992.00.00 or the Canadian Goods Abroad Program (CGAP). See Memoranda D8-2-1, Canadian Goods Abroad Program , D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada , D8-2-11, Goods Returning to Canada After Being Altered or Worked on Outside Canada , D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway and D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama .\n5. Goods which were subjected to working or processing, including additions, while outside Canada may be eligible for partial relief under the CGAP. For further information, see Memoranda D8-2-1, Canadian Goods Abroad Program , and D8-2 11, Goods Returning to Canada After Being Altered or Worked on Outside Canada .\n6. Conveyances which have undergone an emergency repair while outside Canada may be eligible for relief under the CGAP. See Memorandum D8-2-4, Canadian Goods Abroad Program – Emergency Repairs .\n7. Goods which were imported into a Customs Bonded Warehouse and then exported are not duty and tax paid goods and are not eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 should they be returned to Canada. For further information, see Memorandum D7-4-4, Customs Bonded Warehouses .\n8. Goods which were imported under the Duties Relief Program (i.e., for further manufacturing and subsequent export) and goods which otherwise were exported and received a drawback or refund of customs duties are also not eligible for customs duty relief under tariff item Nos. 9813.00.00 and 9814.00.00. See Memoranda D7-2-3, Obsolete or Surplus Goods , D7-3-2, Exported Motor Vehicles Drawback , D7-4-1, Duties Relief Program , D7-4-2, Duty Drawback Program , and D7-4-3, NAFTA Requirements for the Duty Drawback and the Duties Relief Programs .\n9. These guidelines and procedures do not apply to conveyances or cargo containers of heading 98.01. See Memoranda D3-1-5, International Commercial Transportation , D3-6-0, Railway Rolling Stock, Railway Locomotives and Miscellaneous Railway Equipment Temporarily Imported for Use in International Service and/or Diverted to Domestic Use , and D3-7-1, CBSA Marine Operations – Cargo Containers Used in International Service .\nTariff Item Nos. 9813.00.00 and 9814.00.00\n10. Goods that meet the requirements of and are classified under either tariff item No. 9813.00.00 or 9814.00.00 may be imported customs duty free. Such goods must also meet all applicable other government department (OGD) requirements. These goods are also subject to normal inspection procedures.\n11. Goods of tariff item No. 9813.00.00 must originate in Canada. For the purposes of this memorandum, a good originates in Canada when the good is\n- (a) a mineral extracted in Canada;\n- (b) a vegetable or other good harvested in Canada;\n- (c) a live animal born and raised in Canada;\n- (d) a good obtained from hunting, trapping or fishing in in Canada;\n- (e) fish, shellfish or other marine life taken from the sea by a vessel registered or recorded with Canada and flying a Canadian flag;\n- (f) a good produced on board a factory ship from a good referred to in paragraph (e) , where the factory ship is registered or recorded in Canada and flies a Canadian flag;\n- (g) a good taken by Canada or someone representing Canada from or beneath the seabed outside the territorial waters of Canada, where Canada has the right to exploit that seabed; or\n- (h) a good produced in Canada exclusively from a good referred to in any of paragraphs (a) through (g) , or from the derivatives of such a good, at any stage of production.\n12. Goods of tariff item No. 9814.00.00 are those which were previously, wholly or partially, imported into Canada, and were released and accounted for under section 32 of the Customs Act .\n13. Exported goods which are subsequently presented for importation under tariff item No. 9813.00.00 or 9814.00.00 must be returned to Canada:\n- (a) without having been advanced in value or improved in condition by any process of manufacture or other means, and\n- (b) without having been combined with any other article while they were outside Canada.\n14. If the returning good has been subject to such advances, improvements or combinings, including repairs, they are not eligible under these provisions. See paragraphs 4 through 6 of this memorandum.\n15. Importation under these tariff items is also contingent upon repayment of any duties, that were remitted or relieved (for example, by refund or drawback) when the goods were exported from Canada. If duties, including GST/HST, were refunded or relieved, in full or in part, when the goods were exported, these duties must be repaid before the goods are eligible under either of these tariff provisions.\n16. If the goods were sold or manufactured in Canada such that they received duty or tax relief based on the condition that they be exported, duties and taxes must be paid before such goods may be classified under these provisions.\n17. When such imported goods are subject to duties and/or taxes, the importer has the option to repay the full amount of refund or relief previously allowed or they may pay the duties and/or taxes on the appraised value of the imported goods under the Chapter 1-97 classification provisions of the Customs Tariff .\nGST/HST Information\n18. Goods that are eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 may or may not be eligible for GST/HST relief. Eligibility for GST/HST relief must be determined separately and subsequent to the determination of eligibility under the tariff item.\n19. Relief for GST/HST is primarily through the Excise Tax Act (ETA) and its regulations and remission orders. Section 213 of the ETA provides that no GST/HST is payable under Division III in respect of goods included in Schedule VII (Non-taxable Importations) or the regulations made under that Schedule. Accordingly, the Non-taxable Imported Goods (GST/HST) Regulations provides for the granting of relief from GST/HST on importations of goods of tariff item Nos. 9813.00.00 or 9814.00.00 under certain circumstances.\n20. Generally, where goods were either not subject to the GST/HST or the GST/HST paid was returned on the premise that the goods were acquired for use outside Canada the goods are considered a \"tax-relieved supply\". The term \"tax-relieved supply\" in the Non-taxable Imported Goods (GST/HST) Regulations commonly means a supply of goods in respect of which the GST/HST is relieved in some manner; generally because:\n- (a) the supply was made outside Canada, by way of sale or lease, license or similar arrangement;\n- (b) the goods were exported;\n- (c) the person was entitled under any Act of Parliament to obtain a rebate, refund or remission of the tax because the goods were exported; or\n- (d) the tax payable was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations .\n21. For the scenarios outlined above, the goods have either not been subject to the full GST/HST or, in the case of sub-paragraph 20 (c) , the GST/HST paid was eligible to be returned on the premise that the goods were acquired for use outside Canada and, consequently, outside the scope of the GST/HST. Accordingly, the GST/HST will be applied to such goods at time of importation, even if the goods would qualify under tariff item Nos. 9813.00.00 or 9814.00.00 for customs duty relief.\n22. If the goods were obtained by the importer outside Canada by way of sale, lease/rent, licence or similar arrangement, and they are being imported for the first time after that transaction, then they are not eligible for GST/HST relief. Such goods meet the provisions of paragraphs 142(2) (a) and (b) to the ETA as the supply or sale of the goods is considered to have taken place outside Canada and the supply was not, therefore, subject to GST as a domestic supply. Therefore, even if the goods being imported are exactly the same as those that were exported and they are eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00, they are not eligible for GST/HST relief when they are returned to Canada as they are a tax-relieved supply and the goods would be subject to full GST/HST based on the valuation provisions contained in Sections 45 through 55 of the Customs Act . This is applicable to both commercial importations as well as non-commercial/personal goods. Examples of non-commercial goods would be DVDs/movies rented from a U.S. company or a Canadian registered vehicle purchased from another Canadian while on vacation. A commercial example would be a Canadian company that sells goods to a non-resident and agrees to deliver the goods to the non-resident outside Canada - the Canadian company would not be required to charge GST/HST on the invoice for the goods because they have been supplied outside Canada. If the new owner/lessee imports the goods at a later date, then the goods would be subject to GST/HST at the time of importation.\n23. Commonly, goods acquired in Canada or that were imported, and GST/HST was applied to that acquisition or importation, which have been exported and are being returned to Canada without repair, alteration, processing, etc., are permitted to return to Canada without incurring any additional tax application. However, if there was a sale or transfer of ownership, lease, etc. outside Canada of those goods, tax is applicable when the goods are returned to Canada.\n24. An exception is made in the case of goods which were supplied outside Canada in accordance with the example in paragraph 22, but the sale becomes voided. That is, the Canadian supplier makes a sale, delivers the goods to the purchaser outside Canada and it is subsequently determined that the sale is cancelled (e.g. the goods are defective or not as ordered). When these goods are returned to Canada, if the Canadian supplier is the importer of record for customs purposes, then no tax will be applied as the goods are being returned to the original supplier in Canada.\n25. Goods which were sold in Canada and exported, and which meet the terms and conditions under Part V of Schedule VI to the ETA are zero-rated, that is, a tax rate of zero is assessed on the sale of the goods. For example, a Canadian company sells goods to another company outside Canada. When making the sale, the Canadian company maintains documentation which shows that the goods were exported and, consequently, the Canadian company is able to zero-rate the sale. If these same goods are imported by the purchaser or a recipient at some later date, then the goods would be subject to GST at the time of importation.\n26. Section 252 of the ETA provides for a rebate of the amount of GST paid on commercial goods which have been purchased in Canada by a non-resident who then exports the goods from Canada. If such goods are returned to Canada for use, supply or consumption, tax will be applied as if the goods had been originally acquired for use, supply or consumption in Canada.\n27. For additional information regarding the supply of goods outside Canada and the applicability of GST/HST to the circumstances in paragraph 18 through 26 above, please contact:\nManager, Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Place de Ville, Tower \"A\" 320 Queen Street Ottawa ON K1A 0L5\nFacsimile: 613-990-1233 Telephone: 613-954-4397\nDrawback or Refund Issued for Goods Being Returned\n28. When an importer/owner knows or believes that a customs duty drawback or refund has been allowed or was eligible on goods being returned to Canada the importer/owner should provide any documentary evidence of the amount of that drawback or refund if they wish to repay that amount for the goods to be eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 (e.g., Form K32, Drawback Claim or Form K36B, Certificate for Use of Claimants in Applying for Drawback of Customs Duty and/or Excise Taxes Paid on Consumable Goods Laden on Board of Commercial Aircraft Proceeding on Flights Outside of Canada or any other supporting document). Where the importer does not have a copy of the documentation showing the refund or drawback, the customs duties are to be calculated based on the classification of the goods under the Chapter 1-97 tariff item and the applicable valuation and tariff treatment at the time of import. Where goods are a tax-relieved supply, as defined in paragraph 20, it is not an option to repay any previous refund of GST/HST. Rather, as specified in paragraph 21, the GST/HST is payable based on the value of the goods at the time of importation.\n29. When submitting the Form B3-3, Canada Customs Coding Form all fields must be completed as required. In addition, the following information is to be entered on the Form B3-3:\n- (a) special authority number \"50-0000\" is entered in field 26;\n- (b) the applicable classification number under tariff item Nos. 9813.00.00 or 9814.00.00 is to be entered in field 27;\n- (c) the amount of customs duties received or eligible through a refund or drawback, or calculated based on the classification of the goods under the Chapter 1-97 tariff item and the applicable valuation and tariff treatment, is entered in field 38;\n- (d) the amounts of excise tax and/or GST received or eligible through a refund or drawback are entered in fields 40 and 42; and\n- (e) fields 47 through 51 are to be completed.\n- (See Memorandum D17-1-10, Coding of Customs Accounting Documents for additional information on completing the Form B3-3.)\nDocumentation\n30. At the time of importation, most goods eligible under tariff item Nos. 9813.00.00 or 9814.00.00 are to be accounted for and documented on a Form B3-3 or a Form BSF715 Casual Goods Accounting Document . Under the Accounting for Imported Goods and Payment of Duties Regulations , the following tariff item Nos. 9813.00.00 and 9814.00.00 goods are not required to be documented if they are duty and tax exempt, including GST/HST, and are only required to be reported orally under the Reporting of Imported Goods Regulations :\n- (a) commercial conveyances manufactured in Canada;\n- (b) commercial conveyances previously accounted for in Canada under the Customs Act ; and\n- (c) goods that form part of the baggage of a person returning to Canada, whether or not the person and the baggage arrive on the same conveyance.\n- Note : When Canadian residents temporarily export personal effects for use on trips abroad, upon returning to Canada it is the individual's responsibility to establish that such items were initially taken out of Canada and were not acquired abroad. For additional information, please see Memorandum D2-6-5, Documentation of Goods for Temporary Exportation .\n31. However, even goods that are released without accounting or documentation must be declared. In addition, the goods are subject to normal inspection procedures and must meet all other relevant CBSA and OGD requirements.\n32. When goods are accounted for on a Form B3-3, the applicable 10 digit classification No. (i.e., tariff item No. 9813.00.00 or 9814.00.00 plus the applicable 2 digit statistical suffix) is to be entered in field 27. When the goods are eligible for GST relief, GST Code \"66\" is to be entered in field 35. If the goods are not eligible for GST relief (see paragraphs 18 through 27 of this memorandum) no GST Code is to be used and the usual rate of GST is to be entered.\n33. As well, there may be circumstances where a paper release is necessary, that is, the release cannot be done through Electronic Data Interchange. Such circumstances may include situations where goods are regulated or where there are OGD requirements.\nProof of Eligibility\n34. Goods that were exported from Canada and are returning to Canada must be described in sufficient detail on any commercial documents to enable verification that the goods exported are the same goods returning to Canada. When an importer accounts for goods under tariff item Nos. 9813.00.00 or 9814.00.00, the importer may be required to provide evidence of the purpose for the export relating to the goods (e.g., shipping documents, evidence of the temporary exportation, etc.). If the goods cannot be identified due to their nature, they cannot be classified under tariff item Nos. 9813.00.00 or 9814.00.00. Documentation may include a completed and valid Form E15, Certificate of Destruction/Exportation or Form BSF407 Identification of Articles for Temporary Exportation . For additional information regarding these forms see Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods .\n35. Where a copy of an export report is not available and the importer is able to provide a reasonable explanation for its unavailability, the following documentation may be accepted in lieu of the copy of an export report:\n- (a) validated CBSA documents, such as a Form B3-3 or Form BSF715;\n- (b) transportation company documents;\n- (c) customs accounting documents of a foreign country;\n- (d) a declaration made by the exporter or importer of the goods from or into Canada identifying the goods as having originated in Canada or as having been previously released and accounted for under section 32 of the Customs Act , and which is supported by sales invoices to the foreign purchaser, purchase orders, shipping or delivery instructions, foreign registration of exported goods (e.g. state registration of an automobile), or invoices from customs brokers which relate to the exported goods or shipments; or\n- (e) primarily for non-commercial goods, a sales invoice from the Canadian owner showing the purchase of the goods in Canada.\n36. Goods eligible for relief under either tariff item cannot have received nor been eligible for a refund or drawback of customs duty. If such is the case, this amount must be repaid before the goods may be classified under either tariff item and documentation must be provided to show the repayment.\n37. If the goods were manufactured in bond or under excise regulations in Canada and subsequently exported, they are not eligible for classification under either tariff item unless there is a payment equal to the customs duty to which they would have been liable had they not been exported from Canada. Documentation must be provided to show the payment.\nOther Government Department (OGD) Requirements\n38. Where there are OGD requirements (for example, veterinary certificates for animals) the importer or owner of the goods must provide any such required certificate, license, permit or other document and any information that may be required. The OGD requirements must be met and documentation presented before the goods at issue can be released.\nContainer Bank Program (CBP)\n39. The Container Bank Program (CBP) facilitates the accounting for and movement of a client's containers which are exported from and returned to Canada under tariff item No. 9813.00.00 or 9814.00.00. It is done through the establishment of a \"container bank\" with the CBSA. GST relief is provided through the ETA and eligible containers may be imported GST exempt using GST Status Code 66.\n40. For the purpose of the CBP:\n- (a) \"accounting\", unless otherwise specified, means the financial accounting system maintained by a company under a CBSA authorized container bank;\n- (b) \"ancillary equipment\" means any equipment which enhances the safety, security, containment, and preservation of goods carried in conveyances falling within the terms of tariff item 9801.10.10 (see Memorandum D3-1-5, International Commercial Transportation for additional information);\n- (c) \"company\" means a corporation, partnership or association;\n- (d) \"container\" is a reusable packing article upon which or within which goods are placed for transport (e.g., pallet, skid, crate, rack, core, or other similar article) and includes rack dunnage where such dunnage is reusable and generally identifiable by part number. It includes a \"similar container\". It does not include foreign-based containers engaged in the international commercial transportation of goods under heading 98.01 of the Schedule to the Customs Tariff ;\n- (e) \"container bank\" means an inventory of containers or similar containers that is based on the maximum quantity or value of each type of a company's container actually in Canada during a period of time mutually agreed upon between the company and the regional CBSA officials where, unless exempted under the ETA , the GST payable on the containers pursuant to that Act has been paid and the containers (i) have been accounted for under the Customs Act , or (ii) originated in Canada;\n- (f) \"dunnage\" means material used to protect and secure cargo during transportation. Sometimes this is inexpensive or waste material, but modern systems may be comprised of mechanical, spring-loaded post-and-socket systems. Dunnage also segregates cargo in the hold and prevents shifting of the cargo in response to ship motions. It also includes dunnage bags;\n- (g) \"dunnage bags\" are air-filled pouches that can be used to stabilize, secure and protect cargo during transportation and are used in all modes of transportation;\n- (h) \"similar container\" means a container imported into Canada by a company, where that container closely compares to a container exported by that company with respect to the container's capability for holding like quantities of identical goods and it being commercially interchangeable with a type of container included in that company's container bank.\n41. For greater certainty, this administrative policy does not affect, in any way, the requirement or exemption respecting the accounting of containers pursuant to section 32 of the Customs Act and the Accounting for Imported Goods and Payment of Duties Regulations . In addition, importers authorized under the Customs Self Assessment (CSA) program should refer to Memorandum D17-1-7, Customs Self Assessment Program for Importers for information regarding the reporting of empty containers.\nProcedures for Container Banks\n42. Where a container bank has been authorized by the CBSA, a company may, pursuant to tariff item No. 9813.00.00 or 9814.00.00, import containers or a like quantity of similar containers on a duty and tax free basis, provided that the maximum quantity or value of any one type of the company's containers actually in Canada during a period of time that is mutually agreed upon between the company and the local CBSA officials, does not exceed its container bank for that type of container.\n43. In order to operate a container bank, a company must apply in writing to the CBSA for authorization. The letter requesting permission to operate a container bank should be sent to the manager of the applicable office below for the areas through which the containers will be returned to Canada or, where the containers are expected to be imported through multiple areas, where the company's principal office is located:\n- (a) Atlantic/Quebec/Eastern Ontario: Manager, Regional Programs 400 Place d'Youville, 5th floor Montréal, QC H2Y 2C2\n- (b) Greater Toronto/Southern Ontario: Manager, Regional Programs 1 Front Street West, 3rd floor Toronto, ON M5J 2X5\n- As of January 30, 2023 , all correspondence for the Front St. office can be directed to the new address provided below. 1980 Matheson Blvd. East Mississauga, ON L4W 5R7\n- (c) Prairies: Manager, Regional Programs 269 Main St., 1st floor Winnipeg, MB R3C 1B3\n- (d) Pacific: Manager, Regional Programs 412-1611 Main Street Vancouver, BC V6A 2W5\n44. The authorization request must be in writing and should include the following information:\n- (a) the maximum quantity and/or value and description of each type of container actually in Canada during a period of time covering not less than one month and not more than one year, that is mutually agreed upon between the company and the local CBSA officials;\n- (b) documentary evidence of the quantity of containers purchased in Canada and copies of the CBSA accounting documents for the containers previously imported, to establish the opening inventory;\n- (c) if a company chooses to maintain its accounting of containers based on the quantity of specific goods imported in a single container, the description and quantity of the specific goods each type of container is designed to contain;\n- (d) a description of the system by which the company intends to account for the containers and maintain records of their movement into and out of Canada, in accordance with paragraph 45 of this memorandum; and\n- (e) the CBSA offices through which the containers will be imported.\n45. In order for the CBSA to authorize a container bank, a company must agree to:\n- (a) do a physical inventory upon request or maintain an accounting system and keep any records that will enable the CBSA to determine: (i) whether the quantity or value of any one type of container in Canada during a period of time mutually agreed upon between the company and the local CBSA officials exceeds the quantity authorized by the CBSA for that type of container in the container bank, (ii) whether there has been any change in the periods of time where the maximum quantity or value of any type of container is required in Canada by a company, (iii) in the case where a company accounts for its containers under sub-paragraph 44 (c) of this memorandum, whether there has been any increase or decrease in a company's trade in goods transported by container, and (iv) whether the accounting system and any records kept provide for adequate control over the movement of containers;\n- (b) present a written report at intervals of time mutually agreed upon between the company and the local CBSA officials to the regional CBSA office referred to in paragraph 43 of this memorandum or, where the regional CBSA office has directed that the container bank be monitored by the local CBSA officials, to the local CBSA office when containers are: (i) no longer in service, (ii) replaced or the authorized quantities or values of containers of any one type in the container bank have been exceeded, (iii) used by third parties who will establish their own container bank, or (iv) subject to drawback, so that the quantities or values of containers in a company's container bank may be adjusted accordingly and that the company submits Form B2, Canada Customs - Adjustment Request to account for the imported containers in accordance with the Customs Act ; and\n- (c) include in the written report referred to in sub-paragraph 45 (b) of this memorandum the transaction number and date appearing on the CBSA accounting documents for all importations of additional and replacement containers.\n46. Where a company allows a third party to use containers from its container bank, the company must notify the CBSA office which originally authorized the container bank of the third party's name, and advise whether the company will:\n- ( a) do a physical inventory upon request or maintain an accounting system and any records in accordance with paragraph 45 of this memorandum; or\n- (b) deduct the quantities or values of each type of container used by the third party from its container bank and the third party would then seek authorization by the CBSA for its own container bank.\n47. In those instances where a company wishes to operate a container bank in more than one CBSA region, the company may apply for a container bank to the regional CBSA office for the area where the company's principal office is located. That CBSA office or, where directed by that office, another CBSA office, will monitor the container bank operation. The company's head office will do the physical inventory or maintain the accounting system and any records referred to in paragraph 45 of this memorandum for the movement of its containers in all regions. However, where a company's offices are independent of each other, each office may apply for its own container bank to the appropriate CBSA region.\n48. The CBSA will notify a company in writing confirming the effective date and the terms and conditions for the authorization of the company's container bank once the requirements of paragraphs 43 through 45 of this memorandum have been met.\n49. The CBSA may cancel an authorization at any time if the terms and conditions of paragraphs 43 through 45 of this memorandum are not complied with. A registered letter will be sent to a company when an authorization is cancelled explaining the reason for cancellation.\n50. Where there has been an increase in a company's volume of trade in goods transported by container and the company has not reported any increase in the quantity or value of containers in its container bank, the CBSA may request that a physical inventory be done or it may audit the company. Such a request or audit does not limit the CBSA from requesting physical inventories or conducting audits or verifications for other reasons.\nExamples of Accounting Systems and Record-keeping of Container Banks\n51. It is expected that the accounting system and record-keeping for container banks will differ from one company to another. Accounting systems may be periodic or perpetual, manual or computerized, etc. Some examples of systems that may be used to monitor and control container banks are outlined below. Other systems that meet the requirements of paragraph 45 of this memorandum will also be considered.\n- (a) It is not necessary to maintain separate ledgers for containers classified under either tariff item No. 9813.00.00 or 9814.00.00. The total quantities or values of a type of container, whether of Canadian or foreign origin, may be combined on a single ledger.\n- (b) Where a type of container is used to package a specific quantity of identical goods, a ratio between the number of goods imported and the number of containers imported can be used to calculate the total quantity of containers in Canada. To illustrate, the maximum quantity of goods imported by containers during the periods of time referred to in sub-paragraph 44 (a) of this memorandum divided by the maximum quantity of identical goods that may be transported in a single container equals the total number of imported containers. From that total, a deduction of the number of containers of that type exported during the period would provide the maximum quantity of containers in Canada.\n- (c) Where a company leases its containers, a ledger can show the quantity of each type of container exported from Canada during the periods of time referred to in sub-paragraph 44 (a) of this memorandum. The quantity billed minus the quantity exported during those periods should indicate the maximum quantity of each type of container in Canada.\n- (d) Where a company owns all its containers, it needs only to record the quantity and type of additional containers purchased. These purchases must be reported to the CBSA in order that they may be accounted for under the Customs Act if they are imported. The CBSA will then re-adjust the quantities in the container bank as necessary.\n- (e) Where a company's containers are supplied from abroad on a \"free\" basis, a record or journal may be kept for the periods of time referred to in sub-paragraph 44 (a) of this memorandum. Any quantity in excess of the previously authorized container bank must be reported to the CBSA and accounted for under the Customs Act . The CBSA will re-adjust the quantities in the container bank accordingly.\n- (f) A company may maintain its accounting of containers by means of a valuation system. When presenting its report, a company would provide the CBSA with the current prices of each different type of container in its container bank. The report should provide the details of the accounting for each type of container and a recapitulation sheet showing: (i) the previous report's container bank total credit converted to current prices, (ii) the amount deducted for containers removed from service since the previous report, (iii) the resulting inventory credit, (iv) the value of containers reinstated in service, added since the previous report, (v) the value of containers purchased in Canada and the value of those that were accounted for under section 32 of the Customs Act , added since the previous report, (vi) the value of containers repaired, added since the previous report, (vii) the resulting container bank credit, (viii) the value of the maximum quantities of containers actually in Canada during the period of time mutually agreed upon between the company and the local CBSA officials, (ix) the resulting credit or debit difference between sub-paragraphs 51 (f) (vii) and (viii). (Where there is a debit, the duties and taxes, including GST, must be paid. The container bank inventory will be increased accordingly. Where there is a credit, duties and taxes are not payable.), (x) the amount of duties and taxes paid or payable on the debit difference of imported containers, (xi) the amount of GST paid or payable on the debit difference in sub-paragraph 51 (f) (ix) plus any customs duties payable in sub-paragraph 51 (f) (x), and (xii) the transaction number and date appearing on the CBSA accounting documents covering the information on the recapitulation sheet.\nPallets\n52. Pallets which are part of a CBP, such as Commonwealth Handling Equipment Pool (CHEP) and Canadian Pallet Council (CPC) pallets, have already been accounted for (for customs purposes) when the container bank was established. Furthermore, the duties and taxes applicable to these pallets have already been paid. It is not necessary to account for these CBP pallets a second time.\nOttawa File Number 8014-11-3\n53. The \"Ottawa File 8014-11-3\" program authority was created in the 1960s to accommodate the movement of specialized parts racks used by the big three Canadian automobile manufacturers to transport auto parts. The three automobile manufacturers were issued letters authorizing use of the privilege.\n54. Under current legislation the process is covered by tariff item Nos. 9813.00.00 and 9814.00.00 and the CBP. No new users are permitted. Those wishing to participate in a program that enables them to both move some of their specialized parts racks freely in Canada and use other racks for international movement may apply to the CBSA for authorization to operate a container bank of those specialized parts racks.\nCanadian Made Goods Returned for Repair\n55. When goods are being temporarily returned to Canada for repair and they meet both the eligibility requirements for tariff item Nos. 9813.00.00 or 9814.00.00 and for temporarily imported goods of tariff item No. 9993.00.00, the Legal Notes to both Chapters 98 and 99 require that the goods be classified under the Chapter 98 provision. However, if the importer is unable to satisfy the CBSA officer that the goods meet the conditions of tariff item No. 9813.00.00 or 9814.00.00 or if the GST status of the goods meets either of the provisions in paragraph 20 of this memorandum, the goods may be imported under tariff item No. 9993.00.00.\n56. Further information regarding temporarily imported goods is available in Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nPaper Cores Returned Empty\n57. When importing paper cores of Canadian origin that have been exported to the United States (U.S.) and returned empty to Canada, the following guidelines should be observed in order to avoid any difficulties:\n- (a) provided the consignees are agreeable and on the strict understanding and agreement that there will be no question of drawback, the CBSA accounting documents may be accepted for quantities as manifested and the practice of manifesting free astray shipments at the inland CBSA offices discontinued; and\n- (b) it must be distinctly understood and agreed, however, that matters relating to overages and shortages with respect to paper cores will have to be settled between the various consignees and the transportation companies as the CBSA will assume no responsibility therefor.\nReturn to Canada of GST Paid Goods\n58. Some goods are not eligible for GST relief when they are temporarily imported under tariff item No. 9993.00.00 and full, non-refundable GST must be paid (for example, most hand and power tools or large equipment leased from a US company to be used to do work in Canada). Such goods may be imported by a resident or non-resident, an individual or a company. When temporarily imported goods are not eligible for GST relief, they are to be documented on a Form B3-3 and the GST paid. However, if the exact same (i.e., with the same serial number, etc. and not merely identical) goods are subsequently reimported into Canada by the same importer, they are eligible for GST relief under GST Code 83 as \"goods which were previously imported temporarily and were subject to full GST at that time, and which are being reimported by the same importer.\" The importer is to have available a copy of the prior Form B3-3 and any necessary documentation to substantiate that the same goods are being reimported.\n59. Even when GST has been paid on returning goods, the goods must still meet the terms of eligibility for tariff item Nos. 9813.00.00 and 9814.00.00 if they are to be classified under either of these provisions. If the imported goods meet the terms of the tariff items and the importer has documentation to show the GST was previously paid on the goods, the goods may be documented on a Form B3-3 with GST code \"83\" entered in field 35. If the goods do not meet the terms of the tariff items (for example, they were altered and advanced in value or improved in condition while outside Canada), they are not eligible for importation under the provisions although they may be eligible for partial duty and/or tax relief (see paragraphs 4 through 6 of this memorandum). However, temporarily imported goods may be eligible for customs duty relief under tariff item No. 9993.00.00 (see Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations with \"GST Code 83\" entered in field 6 of the Form E29B, Temporary Admission Permit .\nElectronic Goods Exported for Updates\n60. Goods purchased in Canada may be temporarily exported to be repaired or altered, including software and/or hardware updates, whether or not under warranty. When such goods are returned to Canada, they are not eligible under tariff item Nos. 9813.00.00 and 9814.00.00. These items are to be declared under either tariff item No. 9992.00.00 (see Memorandum D8-2-26 ) if applicable or as Canadian Goods Abroad (see Memoranda D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada or D8-2-11, Goods Returning to Canada After Being Altered or Worked on Outside Canada ). Applicable duties and taxes will be assessed.\nReturn of Canadian Manufactured Tobacco Products\n61. Tobacco products manufactured in Canada and subsequently exported may only be returned in bond to the Canadian manufacturer under certain circumstances (for example, the product is stale dated, unsaleable, or shipped not according to order) and provided specific procedures are followed. For further information see Memorandum D18-2-1, Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products . The shipment will not be permitted to move in bond unless all requirements are met.\n62. Where packages of imported tobacco products are not stamped or put in packages containing the information required by the Excise Act , the packages will either be:\n- (a) exported;\n- (b) abandoned to the Crown under section 36 of the Customs Act ; or\n- (c) entered into a customs sufferance warehouse where the importer will stamp or repackage the tobacco products.\nReturn of Spirits Exported\n63. Importations of spirits once exported from Canada are to be manifested from the first point of arrival to the CBSA office where the distillery is situated. The manifest is to be cancelled by the Form B60, Excise Duty Entry . A copy of this form is to be forwarded to the manager of the applicable region indicated in paragraph 43 of this memorandum. Where a repayment of drawback is involved, the importer will account for the importation and pay the amount owed on a Form B3-3.\nReturn of Exported Canadian Diamonds\n64. If Canadian diamonds are exported and undergo any processing while abroad and are subsequently returned to Canada, these stones would not be eligible for the benefits of tariff item No. 9813.00.00. Such processing includes the following stages:\n- (a) sawing/cutting/cleaving (splitting or dividing the rough stone into two parts);\n- (b) prebuting (initial attempt to make the stone round in the case of a brilliant cut);\n- (c) table polishing (remove sawing lines and define the final table);\n- (d) blocking (pre-shape the stone on the top side and the bottom side);\n- (e) bruting (final diameter of the stone is given);\n- (f) bottom polishing (final bottom facets are polished);\n- (g) table smoothing (final table is polished); and\n- (h) top polishing (final top facets are polished).\n65. It should be noted that the term \"preprocessing\" is also used in the diamond industry. This may refer to a diamond which undergoes some processing abroad but not the final polishing stages (i.e., stages (a) to (e) only). Such stones are also not eligible for the benefits of tariff item No. 9813.00.00 if they have been subjected to any or all of the \"preprocessing\" operations.\n66. Most rough diamonds which are mined in Canada undergo final sorting, grading and evaluation abroad and only a fraction are returned to Canada with most sold to buyers in other countries without being returned to Canada. If the rough diamonds are only sorted, graded and evaluated abroad, such diamonds may be returned to Canada under tariff item No. 9813.00.00 as these diamonds have not been advanced in value, improved in condition nor combined with another article.\n67. If Canadian diamonds which are processed in Canada (i.e., are subject to the stages in paragraph 64) and are subsequently sold and exported to a foreign market are returned to the originating Canadian cutting and polishing operation to correct manufacturing flaws, such stones may be temporarily imported for repair under the provisions of tariff item No. 9993.00.00 (see Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations and paragraphs 55 and 56 of this memorandum). If the stones are being returned other than for repair, such as for a refund or exchange, please see the provisions in paragraphs 28 and 29.\n68. In Canada, the minimum standard which has been established to validate a Canadian diamond for marketing purposes is the Voluntary Code of Conduct for Authenticating Canadian Diamond Claims endorsed by the Competition Bureau and the World Jewellery Confederation. That Code is based on records and a chain of warranties and provides that any diamond mined in Canada can maintain its Canadian status for marketing purposes even if it has been processed (or preprocessed) outside Canada. Therefore, the definition of a \"Canadian\" diamond under that Policy is contrary to the provisions of tariff item No. 9813.00.00 and a diamond designated as \"Canadian\" under that Policy may not be eligible for the purposes of tariff item No. 9813.00.00. If diamonds were mined in Canada but processed or preprocessed abroad importers may not declare them under tariff item No. 9813.00.00, rather the diamonds are to be accounted for under Chapter 71 and the valuation provisions of the Customs Act .\n69. Under the Export and Import of Rough Diamonds Act a Canadian Certificate is required to accompany all exports and imports of rough diamonds. However, as the purpose of the Certificate is to prevent conflict (rough) diamonds from entering into the legitimate world markets it does not provide sufficient evidence to determine whether the diamond is eligible under tariff item No. 9813.00.00. Additional documentation that may support the eligibility of diamonds under tariff item No. 9813.00.00 are:\n- (a) for rough diamonds: (i) The unique export parcel number assigned to the diamond shipment at the time the diamond was originally exported from Canada; and/or (ii) A copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information - estimated yield, dimensions, inclusions, etc.);\n- (b) for polished diamonds: (i) a Government of the Northwest Territories Polished Diamond Certificate, or similar provincial or territorial certification document; and/or (ii) A commercial certificate containing a unique diamond production number or diamond identification number (e.g. Gemological Institute of America Inc. report); and/or (iii) A Gem Certification and Assurance Lab Gemprint® or similar unique gem-print; and/or (iv) A copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information - estimated yield, dimensions, inclusions, etc.).\n70. Additional information regarding the export, processing and importation of diamonds is available in Memoranda D10-14-39, Canadian Diamonds Exported and Returned and D19-6-4 Kimberley Process – Export and Import of Rough Diamonds .\nGoods Exported From a Customs Bonded Warehouse\n71. Goods entered in a Customs Bonded Warehouse upon importation are not duty and tax paid. Since duties and taxes are not paid on these goods, they cannot be released/ex-warehoused into Canada under tariff item Nos. 9813.00.00 or 9814.00.00.\nReturn of Exported Sold or Leased Goods\n72. Goods which originate in Canada or which have been imported and accounted for under section 32 of the Customs Act that are exported for lease outside Canada will usually be returned to Canada. Provided there was no refund or drawback of customs duties when the goods were exported, and they were not advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad, the returning goods will generally be eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00. See also paragraphs 10 through 17 of this memorandum.\n73. Some goods sold for export and intended for permanent exportation from Canada may subsequently be returned to Canada permanently (i.e., not just for repair). When such goods are eligible for duty and/or tax relief (including refund or drawback) upon export, the importer should get a drawback and be prepared to account for the goods if they are returned. If the goods were a tax-relieved supply, as defined in paragraph 20 of this memorandum, then they would not be eligible for GST relief. If such goods are being returned, the importer must pay the normal rate of GST. See paragraphs 18 through 27 of this memorandum.\n74. Generally the importation of goods which were supplied outside Canada by way of lease, licence and similar agreement are not subject to GST/HST if they are imported by the owner or lessor and the owner/lessor is a person who was not entitled to claim a refund, rebate, or remission of the tax under any Act of Parliament.\n75. However, such goods would be subject to GST/HST if they are imported for consumption, use or supply in Canada by a lessee.\n76. Such goods are also not subject to GST/HST in the following situations:\n- (a) the goods are returned to the Canadian supplier because the sale was cancelled or the goods are defective or not as ordered;\n- (b) the goods were acquired and exported by a vendor for re-sale and are being returned to Canada, without having been sold, to the vendor's supplier; or\n- (c) the goods are imported for the purposes of returning the goods to the owner or the lessor for repair or maintenance during the lease agreement.\n77. For additional information regarding the GST/HST provisions, please contact CRA at the address provided in paragraph 27 of this memorandum.\nCanadian Goods Stored in U.S. Warehouses for Return to Canada\n78. Sometimes goods are imported into Canada and accounted for, and are subsequently exported for warehouse storage. When the goods are required in Canada, whether for the company's use or because there has been a sale to a Canadian resident, the goods are then returned to Canada.\n79. If the goods were eligible for a refund or drawback when they are exported, and the goods may be sold outside Canada or are otherwise not intended to be returned to Canada, it is recommended that the eligible person apply for a drawback of the customs duties (see Memoranda D7-4-2, Duty Drawback Program and D7-4-3, NAFTA Requirements for the Duty Drawback and the Duties Relief Programs for additional information). If the goods were eligible for a refund or drawback then they are not eligible for customs duty relief under tariff item No. 9814.00.00 unless the refund or drawback is repaid. If the goods were advanced in value, improved in condition or combined with another article or material while abroad, they are not eligible under tariff item No. 9814.00.00. See paragraphs 4 through 6 of this memorandum.\n80. If, at the time of export, the goods are intended to be returned to Canada and there is no drawback or refund of the customs duties and, at the time of return, the goods have not been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad, the goods are eligible for customs duty relief under tariff item No. 9814.00.00.\n81. Goods that are eligible for customs duty relief under tariff item No. 9814.00.00 may also be eligible for GST/HST relief when they are re-imported into Canada. See paragraphs 18 through 27 of this memorandum.\n82. If any of the conditions in paragraphs 18 through 27 of this memorandum apply (for example, the goods were sold to a Canadian resident), eligible goods will be subject to applicable GST/HST when they are re-imported into Canada. While the accounting document will show tariff item No. 9814.00.00, there is no GST/HST relief. GST/HST is applicable on the value for duty as determined by sections 45 through 55 of the Customs Act . If the goods are low value and/or non-commercial, additional information, including definitions of commercial and casual goods and collection of PST/GST/HST, can be found in Memoranda D17-4-0, Courier Low Value Shipment Program , D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams , and D2-3-6, Non-commercial Provincial Tax Collection Programs .\nAnimals Treated Outside Canada\n83. At times, animals may be exported for treatment or procedures or they may undergo unplanned work. Whether an animal is exported for treatment or a procedure or it is unplanned at the time of export, the returning animal is not returned under tariff item Nos. 9813.00.00 or 9814.00.00 when the result is that the animal is advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. Examples of such work would be insemination, sterilization, inoculations, medical treatment, etc. Relief may be available under other provisions (see paragraphs 4 through 6 of this memorandum).\nAdditional Information\n84. For more information regarding tariff item Nos. 9813.00.00 and 9814.00.00, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 (long distance charges apply). Officers are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2023-01-17",
+    "current_to": "2023-01-17",
+    "citation": "Memorandum D8-2-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html"
+  },
+  {
+    "id": "dmemo-D8-2-27-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-2-27",
+    "marginal_note": "References",
+    "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-0, 6564-1, 6567-0, 6567-1, 6567-2, 6568-0, 6568-1, 6568-2 Legislative references: Customs Tariff Customs Act Excise Tax Act Excise Act Export and Import of Rough Diamonds Act Accounting for Imported Goods and Payment of Duties Regulations Reporting of Imported Goods Regulations Non-taxable Imported Goods (GST/HST) Regulations Value of Imported Goods (GST/HST) Regulations Other references: D2-3-6 , D2-6-5 , D3-1-5 , D3-6-0, D3-7-1 , D7-2-3 , D7-3-2 , D7-4-1, D7-4-2 , D7-4-3 , D7-4-4 , D8-1-1 , D8-2-1 , D8-2-4 , D8-2-10 , D8-2-11 , D8-2-25 , D8-2-26, , D10-14-39 , D17-1-7, D17-1-10 , D17-1-22 , D17-4-0 , D18-2-1 , D19-6-4 , D20-1-4 Forms BSF407, BSF715, B2, B3-3, B60 , E15 , E29B , K32 , K36B , N15 Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2023-01-17",
+    "current_to": "2023-01-17",
+    "citation": "Memorandum D8-2-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Administration of the Advertising Material Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, January 16, 2014\nThis document is also available in PDF (55 Kb) [ help with PDF files ]\nIn Brief\nThe editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum deals with advertising material of tariff item No. 4911.10.00 that may, under certain conditions, be granted a remission of the Goods and Services Tax/Harmonized Sales Tax ( GST/HST ).\nTable of Contents Legislation Advertising Material Remission Order C.R.C., c. 739 Short Title Interpretation Remission Guidelines and General Information Goods and Services Tax/Harmonized Sales Tax ( GST/HST ) Required Documentation Failure to Comply Additional Information References",
+    "history": "",
+    "last_amended": "2014-01-16",
+    "current_to": "2014-01-16",
+    "citation": "Memorandum D8-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-1",
+    "marginal_note": "Legislation",
+    "part": "Administration of the Advertising Material Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n49.11 Other printed matter, including printed pictures and photographs. 4911.10.00 - Trade advertising material, commercial catalogues and the like\nAdvertising Material Remission Order C.R.C., c. 739 Order Respecting the Remission of Taxes Paid or Payable under Division III of Part IX and Under any Other Part of the Excise Tax Act on Certain Kinds of Advertising Material. Short Title 1. This Order may be cited as the Advertising Material Remission Order . Interpretation 2. In this Order, \"advertising material\" means catalogues, price-lists and trade notices. Remission 3. Subject to section 4, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on advertising material imported into Canada on or after January 1, 1991, relating to (a) goods offered for sale or rental; (b) transport services; or (c) commercial insurance services. 4. The remission mentioned in section 3 shall be granted only if (a) each importation of advertising material (i) consists of one document, (ii) consists of more than one document but does not include more than one copy of any one document, or (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.) in gross weight; and (b) the advertising material clearly indicates the name of the foreign supplier of the goods or services, and does not indicate any Canadian source of supply for the goods or services. Guidelines and General Information 1. Where goods imported under tariff item No. 4911.10.00 meet the conditions of the Advertising Material Remission Order , they are entitled to a remission of the GST/HST . Goods and Services Tax/Harmonized Sales Tax ( GST/HST ) 2. Under the Advertising Material Remission Order , Order in Council P.C. 1974-2522, catalogues, price-lists, and trade notices (goods imported under heading No. 49.11 of the Customs Tariff ) are entitled to a remission of the GST/HST . This remission is granted when: (a) each importation of advertising material (i) consists of one document, (ii) consists of more than one document but does not include more than one copy of any one document, or (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.); (b) the advertising material clearly shows the name of the foreign supplier of the goods or services, and does not show any Canadian source of supply for the goods or services. Required Documentation 3. Importers or their representatives should account for these goods on a Form B3-3, Canada Customs Coding Form . If the goods are eligible for a remission of the GST/HST , the number of the Order-in-Council should appear in field 26, “Special Authority”, in the following format: 74-2522. Failure to Comply 4. If after importation it is determined that the goods do not qualify under tariff item No. 4911.10.00, the goods will also fail to comply with the terms of the Advertising Material Remission Order . Under subsection 118(1) of the Custom Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a Canada Border Services Agency (CBSA) office and pay an amount equal to the amount of customs duties owing and the GST/HST that was remitted. When filing the Form B2, Canada Customs – Adjustment Request , the importer must ensure that the \"Special Authority\" field is left blank. 5. Importers can submit the Form B2 under a dual authority, in this case subsection 32.2(2) of the Customs Act and subsection 118(1) of the Customs Tariff . Additional Information 6. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification . 7. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 8455-4, 8555-0 Legislative references: Customs Tariff Customs Act Excise Tax Act Advertising Material Remission Order Order in Council P.C. 1974-2522 Other references: D11-11-3 Form B2, Form B3-3 Superseded memorandum D: D8-3-1 dated June 22, 2009 Date modified: 2014-01-16",
+    "history": "",
+    "last_amended": "2014-01-16",
+    "current_to": "2014-01-16",
+    "citation": "Memorandum D8-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administration of the Advertising Material Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. Where goods imported under tariff item No. 4911.10.00 meet the conditions of the Advertising Material Remission Order , they are entitled to a remission of the GST/HST .\nGoods and Services Tax/Harmonized Sales Tax ( GST/HST )\n2. Under the Advertising Material Remission Order , Order in Council P.C. 1974-2522, catalogues, price-lists, and trade notices (goods imported under heading No. 49.11 of the Customs Tariff ) are entitled to a remission of the GST/HST . This remission is granted when:\n- (a) each importation of advertising material (i) consists of one document, (ii) consists of more than one document but does not include more than one copy of any one document, or (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.);\n- (b) the advertising material clearly shows the name of the foreign supplier of the goods or services, and does not show any Canadian source of supply for the goods or services.\nRequired Documentation\n3. Importers or their representatives should account for these goods on a Form B3-3, Canada Customs Coding Form . If the goods are eligible for a remission of the GST/HST , the number of the Order-in-Council should appear in field 26, “Special Authority”, in the following format: 74-2522.\nFailure to Comply\n4. If after importation it is determined that the goods do not qualify under tariff item No. 4911.10.00, the goods will also fail to comply with the terms of the Advertising Material Remission Order . Under subsection 118(1) of the Custom Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a Canada Border Services Agency (CBSA) office and pay an amount equal to the amount of customs duties owing and the GST/HST that was remitted. When filing the Form B2, Canada Customs – Adjustment Request , the importer must ensure that the \"Special Authority\" field is left blank.\n5. Importers can submit the Form B2 under a dual authority, in this case subsection 32.2(2) of the Customs Act and subsection 118(1) of the Customs Tariff .\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-01-16",
+    "current_to": "2014-01-16",
+    "citation": "Memorandum D8-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-1",
+    "marginal_note": "References",
+    "part": "Administration of the Advertising Material Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 8455-4, 8555-0 Legislative references: Customs Tariff Customs Act Excise Tax Act Advertising Material Remission Order Order in Council P.C. 1974-2522 Other references: D11-11-3 Form B2, Form B3-3 Superseded memorandum D: D8-3-1 dated June 22, 2009",
+    "history": "",
+    "last_amended": "2014-01-16",
+    "current_to": "2014-01-16",
+    "citation": "Memorandum D8-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-2",
+    "marginal_note": "Legislation",
+    "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff – Tariff item 9831.00.00\nExposed and Processed Film and Recorded Video Tape Remission Order",
+    "history": "",
+    "last_amended": "2016-01-07",
+    "current_to": "2016-01-07",
+    "citation": "Memorandum D8-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Conditions of Tariff Item 9831.00.00\n1. Tariff item 9831.00.00 is divided between non-commercial and commercial exposed and processed film and recorded video tape.\nNon-commercial\n2. Non-commercial exposed and processed film and recorded video tapes, and one set of prints from the film, qualify for duty-free entry under tariff item 9831.00.00, as long as they are imported by a resident solely for the personal use of the resident and not for any business or occupational purpose.\n3. The film must be exposed and processed while the resident is abroad.\n4. The video tape must be recorded while the resident is abroad. In addition, the film, the one set of prints, or the video tape must be in the resident's possession when the resident returns to Canada or form part of the resident's baggage.\nCommercial\n5. Commercial film qualifies under tariff item 9831.00.00 when exposed abroad by a Canadian resident using Canadian equipment, if it is not developed or processed except to test the quality of the exposed film. Commercial video tape also qualifies when recorded by a Canadian resident using Canadian equipment.\n6. The requirement for a Canadian resident to expose the film or record the video tape is waived where this conflicts with the laws of the country in which the exposing of the film or the recording of the video tape is carried out, or where it is impracticable to employ a resident in exposing the film or recording the video tape and the person so employed is either a technical specialist or the employment is of a casual nature.\n7. The requirement to use Canadian equipment is waived where the equipment used is a replacement for Canadian equipment that has become defective during the exposing of the film or the recording of the video tape; or the equipment used is an aircraft, vessel, or a vehicle rented in the country in which the exposing of the film or the recording of the video tape is carried out.\n8. The Canada Border Services Agency (CBSA) realizes that the processing of commercial film outside of Canada may be required to obtain \"rushes\" as a result of extenuating circumstances such as filming in isolated areas. However, unless the Department is satisfied that it would have been impracticable to have the work done in Canada, processed commercial film will not qualify for duty-free entry under tariff item 9831.00.00, or for a remission of the GST/HST under the Exposed and Processed Film and Recorded Video Tape Remission Order .\nGoods and Services Tax/Harmonized Sales Tax (GST/HST)\n9. To qualify for GST/HST relief under the Exposed and Processed Film and Recorded Video Tape Remission Order , films and video tapes must meet the same conditions as those identified in tariff item 9831.00.00.\nDocumentation\n10. The number 76-1314 must appear in the \"Special Authority\" field of all customs documents to claim a remission of the GST/HST in accordance with the Remission Order.\n11. Importers of commercial film and video tape must also provide one of the following to obtain GST/HST relief:\n- (a) a copy of Form B13A, Export Declaration , completed in respect of the film or video tape certified by an officer at the customs office where the goods were exported from Canada and bearing the notation \"not subject to drawback\" or \"non admissible au drawback\";\n- (b) accounting documents authenticated by an officer employed in the administration or enforcement of customs in the country to which the film or video tape was exported; or\n- (c) a copy of the shipping documents confirming the exportation of the film or video tape.\n12. Importers of commercial film or video tape shall also be able to provide proof that the work done abroad was done by Canadian residents using Canadian equipment, or otherwise complies with the conditions of tariff item 9831.00.00 and the Remission Order. The statement (see the Appendix), signed by a responsible individual involved with the importation who can provide the necessary proof, must be provided at the time of accounting.\n13. The statement may be handwritten, stamped, or typed on a commercial contract or invoice covering the goods.\nCorrections and Re-determinations\n14. In accordance with subsection 32.2(2) of the Customs Act (the Act), the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that commercial film imported under tariff item 9831.00.00 did not qualify because a drawback of customs duties and taxes had been claimed for the film, the importer is obligated to adjust the accounting declaration for the goods accordingly.\n15. To correct a declaration, Form B2, Canada Customs – Adjustment Request , should be submitted to the appropriate regional CBSA office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Act as if it were a re-determination under paragraph 59(1) (a) of the Act .\n16. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Act .\n17. For more information on the filing of corrections, refer to Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nFailure to Comply\n18. If the goods no longer qualify under tariff item 9831.00.00, they will also fail to comply with the terms of the Exposed and Processed Film and Recorded Video Tape Remission Order . Under subsection 118(1) of the Customs Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a CBSA officer and pay an amount equal to the amount of duties, in this case the GST/HST, that were relieved. When filing Form B2 , the importer must ensure that the \"Special Authority\" field is left blank.\n19. Importers can submit Form B2 under a dual authority, in this case subsection 32.2(2) of the Act and subsection 118(1) of the Customs Tariff .\nAudit, Examination, or Verification\n20. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the customs duties payable on the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Act , whichever is applicable.\n21. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the duties relieved will be owing. In this case, the GST/HST and any other excise taxes normally assessed against exposed and processed film and recorded video tape will be owing.\nInterest and Penalties\n22. In accordance with subsection 33.4(1) of the Act , the importer is liable to pay interest against any outstanding customs duty amount owed to the CBSA, from the day following the original date of accounting until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties. For example, where it is determined that the goods were imported incorrectly under tariff item 9831.00.00 for the reason mentioned in paragraph 10, the importer is obligated to pay interest on the customs duty amount owing from the day following the original date of release until the amount owing is paid.\n23. Importers who have \"reason to believe\" and who do not file corrections within the 90-day period as required under section 32.2 of the Act will be liable to penalties under the Administrative Monetary Penalty System (AMPS).\n24. More information on penalties is available in Memorandum D22-1-1, Administrative Monetary Penalty System .\n25. More information on self-adjustments is available in Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\n26. More information on the interest and penalty provisions of the Act and Customs Tariff is available in Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\nAdditional Information\n27. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website\n28. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2016-01-07",
+    "current_to": "2016-01-07",
+    "citation": "Memorandum D8-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-2",
+    "marginal_note": "Appendix",
+    "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Statement of Compliance for Commercial Importations of Film or Video Tape Under Tariff Item 9831.00.00\nI certify that the film and/or video tape referenced in this invoice/sales contract are being imported in compliance with the conditions specified for these goods in tariff item 9831.00.00 of the Schedule to the Customs Tariff and the Exposed and Processed Film and Recorded Video Tape Remission Order .\n- Name:\n- Title:\n- Company:\n- Status:\n- Telephone:\n- Facsimile:",
+    "history": "",
+    "last_amended": "2016-01-07",
+    "current_to": "2016-01-07",
+    "citation": "Memorandum D8-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-2",
+    "marginal_note": "References",
+    "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-10 Legislative references: Customs Act Customs Tariff Excise Tax Act Other references: D11-6-5 , D11-6-6 , D22-1-1 Exposed and Processed Film and Recorded Video Tape Remission Order Superseded memorandum D: D8-3-2 dated March 29, 1999",
+    "history": "",
+    "last_amended": "2016-01-07",
+    "current_to": "2016-01-07",
+    "citation": "Memorandum D8-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-6",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, March 4, 2021\nThis document is also available in PDF (241 Kb) [ help with PDF files ]\nIn Brief\nThe editing revision made in this memorandum is the addition of an Appendix to provide the Passover holiday dates for 2020 through 2030. The editing revision made in this memorandum also provides additional information on the eligibility of goods for relief of sales taxes under the Passover Products Remission Order .\nThis memorandum outlines the conditions under which certain products imported for use during the Passover holidays qualify for customs duty-free entry. It also sets out the procedures to follow to import customs duty-free Kosher for Passover margarine.",
+    "history": "",
+    "last_amended": "2021-03-04",
+    "current_to": "2021-03-04",
+    "citation": "Memorandum D8-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-6",
+    "marginal_note": "Legislation",
+    "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Tariff – Tariff item 9905.00.00\n- Passover Products Remission Order",
+    "history": "",
+    "last_amended": "2021-03-04",
+    "current_to": "2021-03-04",
+    "citation": "Memorandum D8-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-6",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Item 9905.00.00; Relief of customs duties applicable to importations of Passover products.\n1. To obtain relief from customs duties payable on imported Passover products, goods must be found on the list of goods described in tariff item 9905.00.00 within the Customs Tariff.\n2. Goods that are identified on the tariff item 9905.00.00 list must be imported during the period beginning two months before the eve of the first day of the holiday and ending on the last day of the holiday. The dates of the Passover holidays have been identified in the Appendix below.\n3. The package containing the product must be marked with any certified Kosher symbols, such as:\n- (a) the symbol “uP”;\n- (b) “Kosher Lepesach”; or\n- (c) “Kosher for Passover” or similar wording\n4. Margarine is also an agricultural product subject to Tariff Rate Quota (TRQ). According to the current list of products described in the list of tariff item 9905.00.00, only margarine of tariff item 1517.10.10 (within access commitment) is eligible for relief of customs duty under tariff item 9905.00.00. An import permit from Global Affairs Canada is required for “within access commitment” margarine importations.\n5. For further information on Tariff Rate Quotas, see Memoranda D10-18-6, First-come, First-serve Agricultural Tariff Rate Quotas and D10-18-1, Tariff Rate Quotas.\n6. For the purposes of tariff item 9905.00.00, “matzo and matzo products” include any product whose main ingredient is derived from matzo, matzo meal, or matzo flour. The meal or flour can be made from the five grains mentioned in the Torah, namely: wheat, barley, spelt, rye and oats. Generally, wheat and barley are subject to TRQs. However, the duty relief tariff item places no restrictions on whether the matzo or matzo product is imported “within access commitment” or “over access commitment.” Nevertheless, matzo is a grain product and may require an import permit for accurate reporting.\n7. If the imported matzo and cake mixes meet the criteria stipulated in tariff item 9905.00.00 (marked and imported during the holiday timeframe), then the importer could obtain relief of the customs duty on the importation of goods meeting the terms of tariff item 9905.00.00.\n8. The address to apply for an import permit, if required, is:\nGlobal Affairs Canada Trade Controls and Technical Barriers Bureau Trade Controls Policy Division 125 Sussex Drive Ottawa, ON K1A 0G2\n9. Requests to amend the list of Passover products in tariff item 9905.00.00 must be submitted to the Minister of Finance. Only “Kosher for Passover” products that are not produced in Canada will be considered.\nPassover Products Remission Order ; Relief of customs taxes applicable to importations of Passover products.\n10. Certain Passover foods that are eligible for the benefits of tariff item 9905.00.00 may also qualify for the Passover Products Remission Order which allows for remission of the customs taxes (GST/HST) in full.\n11. In order to qualify for the Passover Products Remission Order , Passover foods and products must be of a class not available in Canada and must be imported during the period beginning two months before the eve of the first day of the holiday and ending on the last day of the holiday. The dates of the Passover holidays have been identified in the Appendix below.\n12. The provincial sales tax applicable to non-commercial importations is not collected by the CBSA when the goods are entitled to full relief of the GST/HST.\nDocumentation and Accounting Procedures\n13. All customs invoices must clearly show that the imported products are for the Passover holiday.\n14. Importers should ensure that the products are also labelled in accordance with provincial regulations.\n15. Legal Note 3 to Chapter 99 requires imported goods that qualify under a tariff item in Chapter 99 to be classified under a tariff item in Chapters 1 to 97 of the Customs Tariff first in order to determine qualification for the Chapter 99 tariff item.\n16. Accordingly, the regular ten-digit classification number applicable to the goods under Chapters 1 to 97 must appear in field 27 on a Canada Customs Coding Form, Form B3-3.\nI) For goods only meeting the conditions of tariff item 9905.00.00:\n17. To obtain relief of customs duties only on imported goods meeting the requirements identified in paragraph 1 to 7 above, the first four digits of tariff item 9905.00.00 must appear in field 28 of Form B3-3 and, in the case of margarine, the import permit number must appear on Form B3-3 in field 26.\nII) For goods only meeting the conditions of the Passover Products Remission Order :\n18. To obtain relief of the customs taxes (GST/HST) on imported goods meeting the requirements identified in paragraph 10 to 12 above, special authorization code 90-2849 must appear in field 26 of Form B3-3.\n19. In the case of \"within access commitment\" margarine, a two-line entry is required because both the Order in Council P.C. 90-2849 and the import permit number must appear in field 26 of Form B3-3. The first line should detail all of the data including the actual value for duty with code 90-2849 in field 26 of Form B3-3. The second line will detail the same quantity and classification as the previous line, but the value for duty will be input as zero (to ensure no additional duty and taxes are calculated) and the import permit number should appear in field 26 of Form B3-3.\nIII) For goods meeting the conditions of both tariff item 9905.00.00 and the Passover Products Remission Order :\n20. The first four digits of tariff item 9905.00.00 must appear in field 28 and special authorization code 90-2849 appears in field 26 of Form B3-3.\n21. In the case of \"within access commitment\" margarine, a two-line entry is required because both the Order in Council P.C. 90-2849 and the import permit number must appear in field 26 of Form B3-3. The first line should detail all of the data including the actual value for duty with 90-2849 in field 26 of Form B3-3. The second line will detail the same quantity and classification as the previous line, but the value for duty will be input as zero (to ensure no additional duty and taxes are calculated) and the import permit number should appear in field 26 of Form B3-3.\nAdditional Information\n22. For certainty regarding the tariff classification of a good, applicants may request an advance ruling. Details on how to present such an application are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website Appendix Dates of the Passover holiday: 2020-2030. Thursday April 9, 2020 Sunday March 28, 2021 Saturday April 16, 2022 Thursday April 6, 2023 Tuesday April 23, 2024 Sunday April 13, 2025 Thursday April 2, 2026 Thursday April 22, 2027 Tuesday April 11, 2028 Saturday March 31, 2029 Thursday April 18, 2030 References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-12 Legislative references: Customs Tariff Passover Products Remission Order Other references: D10-18-1 , D10-18-6 , D11-11-3 Superseded memorandum D: D8-3-6 dated March 1, 2016 Date modified: 2021-03-04",
+    "history": "",
+    "last_amended": "2021-03-04",
+    "current_to": "2021-03-04",
+    "citation": "Memorandum D8-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-6",
+    "marginal_note": "Appendix",
+    "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Dates of the Passover holiday: 2020-2030.\n- Thursday April 9, 2020\n- Sunday March 28, 2021\n- Saturday April 16, 2022\n- Thursday April 6, 2023\n- Tuesday April 23, 2024\n- Sunday April 13, 2025\n- Thursday April 2, 2026\n- Thursday April 22, 2027\n- Tuesday April 11, 2028\n- Saturday March 31, 2029\n- Thursday April 18, 2030",
+    "history": "",
+    "last_amended": "2021-03-04",
+    "current_to": "2021-03-04",
+    "citation": "Memorandum D8-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-6",
+    "marginal_note": "References",
+    "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-12 Legislative references: Customs Tariff Passover Products Remission Order Other references: D10-18-1 , D10-18-6 , D11-11-3 Superseded memorandum D: D8-3-6 dated March 1, 2016",
+    "history": "",
+    "last_amended": "2021-03-04",
+    "current_to": "2021-03-04",
+    "citation": "Memorandum D8-3-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administration of the Printed Material for Foreign Carriers Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada Border Services Agency (CBSA) is satisfied that the foreign countries in the Appendix of this memorandum grant a privilege similar to that contained in the Printed Material for Foreign Carriers Remission Order, 1995 to airlines registered in Canada. The airlines registered in the countries listed in the Appendix may be extended the benefits of the Remission Order.\n2. The Printed Material for Foreign Carriers Remission Order, 1995 only provides GST relief. Goods must be properly classified under the provisions of the Customs Tariff . Trade advertising material, commercial catalogues and the like are classified under tariff item No. 4911.10.00.\n3. The term \"other advertising material\" refers to products made of paper and does not include such items as golf bags, flight bags, umbrellas, glasses, calculators, pens, and T-shirts.\n4. All customs documents relating to goods for which remission has been claimed according to this Remission Order are to bear the number of this Order in Council, in the \"Special Authority\" field, in the following format: 95-1202.\n5. If the goods no longer qualify under the terms of the Printed Material for Foreign Carriers Remission Order, 1995 , the importer must report the failure to comply, within 90 days after the date of failure to comply, to the CBSA and pay an amount equal to the amount of GST that was relieved.When filing Form B2, Canada Customs – Adjustment Request , the importer must ensure that the \"Special Authority\" field is left blank.\n6. Importers can submit Form B2 under the authority of subsection 118(1) of the Customs Tariff .\n7. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the GST relieved will be owing.\n8. Under subsection 123(2) of the Customs Tariff , interest at the specified rate is also owing against any duties owed to the CBSA for the period beginning on the day that the goods were no longer in compliance with the terms of the Remission Order and ending on the day the amount is paid in full. However, under subsection 123(4) no interest will be incurred if the importer pays the amount owing within 90 days of the date of failure to comply. If the GST owing on the printed material is paid within 90 days, no interest will be charged on that portion of the amount owing. If the GST is not paid until after 90 days, interest will be charged as of the date of failure to comply.\n9. Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.\nAdditional Information\n10. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-09-24",
+    "current_to": "2015-09-24",
+    "citation": "Memorandum D8-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-7",
+    "marginal_note": "Appendix",
+    "part": "Administration of the Printed Material for Foreign Carriers Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "List of Countries That may be Extended the Benefits of the Remission Order\n- Antigua\n- Argentina\n- Australia\n- Austria\n- Barbados\n- Belgium\n- Brazil\n- Bulgaria\n- Chile\n- China (People's Republic of)\n- Costa Rica\n- Cuba\n- Cyprus\n- Czech Republic\n- Denmark\n- Dominican Republic\n- El Salvador\n- Estonia\n- Egypt\n- Fiji\n- Finland\n- France\n- Germany\n- Greece\n- Guatemala\n- Haiti\n- Hong Kong\n- Hungary\n- Iceland\n- Indonesia\n- Ireland\n- Israel\n- Italy\n- Ivory Coast\n- Jamaica\n- Japan\n- Jordan\n- Korea (Republic of)\n- Latvia\n- Lithuania\n- Luxembourg\n- Malaysia\n- Malta\n- Mexico\n- Morocco\n- Netherlands\n- New Zealand\n- Nicaragua\n- Norway\n- Pakistan\n- Panama\n- Peru\n- Philippines\n- Poland\n- Portugal\n- Romania\n- Russia\n- St. Kitts and Nevis\n- Saint Lucia\n- Saudi Arabia\n- Singapore\n- Slovak Republic\n- Slovenia\n- Spain\n- Sweden\n- Switzerland\n- Taiwan\n- Thailand\n- Trinidad and Tobago\n- Turkey\n- Ukraine\n- United Kingdom\n- United States of America\n- Venezuela",
+    "history": "",
+    "last_amended": "2015-09-24",
+    "current_to": "2015-09-24",
+    "citation": "Memorandum D8-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-7",
+    "marginal_note": "References",
+    "part": "Administration of the Printed Material for Foreign Carriers Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-33 Legislative references: Customs Tariff Excise Tax Act Financial Administration Act Printed Material for Foreign Carriers Remission Order, 1995 Other references: D11-6-5 , Form B2 Superseded memorandum D: D8-3-7 dated October 9, 1998",
+    "history": "",
+    "last_amended": "2015-09-24",
+    "current_to": "2015-09-24",
+    "citation": "Memorandum D8-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-8",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad",
+    "division": "",
+    "heading": "",
+    "text": "1. This Order remits the goods and services tax/harmonized sales tax ( GST/HST ) on all Canadian manufactured or previously accounted for civil (i.e., non-military) aircraft, aircraft engines, and flight simulators, as well as parts of all the foregoing, when returned to Canada after having been repaired abroad. Applicable taxes, however, must be paid on the value of the parts used in performing the repairs.\n2. In order to be accorded a remission under this Order, a part exported for repair must be classifiable under tariff item No. 9967.00.00 of the Customs Tariff . Both complete parts and components of complete parts may qualify under this Order.\n3. For the purposes of this Order, a repair of Canadian civil aircraft, aircraft engines, flight simulators, or parts thereof shall include:\n- (a) regular maintenance;\n- (b) parts requiring overhaul within a time period designated by the manufacturer or as required by federal regulations; and\n- (c) rebuilding, refurbishing, modification, and conversion of the aircraft, aircraft engine, flight simulator, or parts of all the foregoing, to restore the article to an operating condition.\n4. A remission under this Order may be granted whether or not the repairs could have been made in Canada.\n5. To qualify for relief under this Remission Order, it must be substantiated that civil aircraft, aircraft engines, flight simulators, and parts thereof temporarily exported for repairs originated from Canada and are not new importations. Proof of origin for Canadian goods returning to Canada is required by the Canada Border Services Agency (CBSA) at the time of release of the goods.\n6. Where possible, the CBSA has attempted to align its documentation requirements for proof of export, destruction, or origin with existing commercial documents. The commercial documents must describe the goods in sufficient detail to enable the CBSA officer to verify that the goods returning to Canada are of Canadian origin. This may take the form of a work order or contract from the Canadian owner with a commercial invoice for the repairs. Acceptable proof of export is fully described in Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods . A Form E15 Certificate of Destruction/Exportation may also be used. Detailed instructions on the use and completion of the form may be found in Memorandum D20-1-4. However, it should be noted that failure to present conclusive proof may result in the denial of relief of duties and/or taxes.\n7. All goods presented for identification at an inland CBSA office must be forwarded \"in bond\" to the customs point of exit; otherwise, the goods must be identified at the customs point of exit. The regulations relating to bonding requirements may be found in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\n8. Articles should be presented to CBSA for examination prior to packing and crating if this packing and crating would render the articles impossible to identify at the time of export.\n9. At the time of re-importation of the repaired articles, the original of Form E15 or export document should be filed with the CBSA copy of the import account document, and a copy of the form should be attached to the CBSA copy of the accounting document.\nAircraft Emergency Repairs\n10. Subsection 101(2) of the Customs Tariff (as outlined in Memorandum D8-2-1, Canadian Goods Abroad Program ) provides relief of the GST/HST otherwise payable on aircraft repaired outside of Canada and on the value of the repairs made to the aircraft, provided:\n- (a) the repairs were declared at the time of importation; and\n- (b) the repairs resulted from an unforeseen contingency that occurred outside of Canada and were necessary to enable the safe return of the aircraft to Canada.\nInvoicing of Repairs\n11. A Form CI1, Canada Customs Invoice is to be completed where applicable. The full value of the goods at the time of return to Canada is to be shown in the selling price column of the invoice. A statement of the value of the repair is to be shown in the body of the invoice. The cost of the material used, labor, factory overhead, plus a normal profit markup are to be taken into consideration when calculating such value, whether a charge is made for the service or if it is performed free under warranty or similar arrangement.\n12. All customs documents relating to goods for which remission is being claimed in accordance with this Order are to bear the number of the Order in Council, in the \"Special Authority\" field, in the following format: 82-1994 .\nCBSA Procedures to Be Followed at Exportation\n13. The CBSA will examine the goods to ensure that they are, in fact, the goods described on the relevant export documents. Discrepancies between the goods described on the form and those examined must be clearly indicated by the CBSA officer.\n14. If Form E15 is used as proof of export, instructions on its completion and the CBSA procedures can be found in Appendix B to Memorandum D20-1-4 . The CBSA officer will check the appropriate boxes on Form E15 and sign and date stamp the appropriate fields upon completion of the examination.\nCorrections and Re-determinations\n15. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer/exporter realizes that the goods exported/imported were not classifiable under tariff item No. 9967.00.00, the goods are no longer in compliance with a tariff item condition and the importer/exporter is obligated to adjust the accounting declaration for the goods.\n16. To correct a declaration, Form B2, Canada Customs – Adjustment Request should be submitted to the appropriate regional CBSA office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1) (a) of the Customs Act .\n17. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n18. For more information on the filing of corrections, refer to Memorandum D11-6-6 \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nFailure to Comply\n19. If the goods no longer qualify under tariff item No. 9967.00.00 they will also fail to comply with the terms of the Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order . Under subsection 118(1) of the Customs Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a CBSA officer and pay an amount equal to the amount of duties, in this case the GST/HST , that were relieved.When filing Form B2, the importer must insure that the \"Special Authority\" field is left blank.\n20. Importers can submit a Form B2 under a dual authority, in this case under subsections 32.2(2) of the Customs Act and 118(1) of the Customs Tariff .\nAudit, Examination, or Verification\n21. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the customs duties payable on the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Customs Act , whichever is applicable.\n22. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the duties relieved will be owing. In this case, the GST/HST normally assessed against these goods will be due.\nInterest and Penalties\n23. In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding customs duty amount owed to the CBSA, from the day following the original date of accounting until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties. For example, where it is determined that the goods were imported incorrectly under tariff item No. 9967.00.00 for the reason mentioned in paragraph 15, the importer is obligated to pay interest on the customs duty amount owing from the day following the original date of accounting until the amount owing is paid.\n24. Under subsection 123(2) of the Customs Tariff , interest at the specified rate is also owing against any duties owed the CBSA for the period beginning on the day that the goods were no longer in compliance with the terms of a Remission Order and ending on the day the amount is paid in full. However, under subsection 123(4), no interest will be incurred if the importer pays the amount owing within 90 days of the date of failure to comply. Continuing the example in paragraph 23, if the GST/HST and any excise taxes owing on the goods are paid within 90 days, no interest will be charged on that portion of the amount owing. If the GST/HST and any other excise taxes are not paid until after 90 days, interest will be charged as of the date of failure to comply.\nAdditional Information\n25. More information on interest and penalty provisions may be found in Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\n26. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-06-23",
+    "current_to": "2015-06-23",
+    "citation": "Memorandum D8-3-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-8-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-8",
+    "marginal_note": "References",
+    "part": "Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6565-5-2 Legislative references: Customs Tariff Customs Act Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order Other references: D3-1-1 , D8-2-1 , D11-6-5 , D11-6-6 , D20-1-4 Forms E15 , CI1 , B2 Superseded memorandum D: D8-3-8 dated September 24, 1998",
+    "history": "",
+    "last_amended": "2015-06-23",
+    "current_to": "2015-06-23",
+    "citation": "Memorandum D8-3-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-8-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-11",
+    "marginal_note": "Legislation",
+    "part": "Tariff Item 9832.00.00 Coffins or Caskets",
+    "division": "",
+    "heading": "",
+    "text": "Coffin or Casket Remission Order\nOrder Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under any other Part of the Excise Tax Act on Imported Coffins or Caskets\nShort Title\n1. This Order may be cited as the Coffin or Casket Remission Order .\nRemission\n2. Subject to section 3, remission is hereby granted of the taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on any imported coffin or casket that\n- (a) is imported by a funeral director who does not normally reside in Canada or carry on business in Canada in order to transport the remains of a non-resident person who died in Canada, where the funeral service and burial or cremation take place outside Canada;\n- (b) is imported into Canada containing the remains of a person who died outside Canada, where the funeral service is held in Canada and the burial or cremation takes place outside Canada; or\n- (c) is imported into Canada containing the remains of a person who died outside Canada, where the burial or cremation takes place in Canada.\nCondition\n3. Remission is granted under this Order on condition that a claim for remission is made in writing to the Minister of National Revenue, in a form satisfactory to the Minister, within two years after the date of importation.",
+    "history": "",
+    "last_amended": "2014-03-04",
+    "current_to": "2014-03-04",
+    "citation": "Memorandum D8-3-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-11",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Item 9832.00.00 Coffins or Caskets",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item 9832.00.00 allows for the duty-free entry of coffins or caskets:\n- (a) containing the remains of a person who died abroad or,\n- (b) imported by a funeral director who does not normally reside in Canada or carry on business in Canada, to transport the remains of a non-resident who died in Canada, where the funeral service and burial or cremation will take place outside Canada.\n2. The Coffin or Casket Remission Order remits the goods and services tax/harmonized sales tax ( GST / HST ) and all other excise taxes levied under the Excise Tax Act on these coffins or caskets\n3. All customs documents relating to goods for which a remission of the GST / HST and any other excise taxes has been claimed are to show the Order in Council number in the \"Special Authority\" field, in the following format: 83-1250 .\nCorrections and Re-determinations\n4. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the coffin imported under tariff item 9832.00.00 will be used by a resident of Canada and the funeral service will be held in Canada, the goods no longer meet the conditions of relief and the importer is obligated to adjust the accounting declaration for the goods.\n5. To correct a declaration, Form B2 – Canada Customs – Adjustment Request , should be submitted to the appropriate Canada Border Services Agency (CBSA) office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1) (a) of the Customs Act .\n6. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n7. For more information on the filing of corrections, refer to Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nFailure to Comply\n8. If the goods no longer qualify under tariff item 9832.00.00, they will also fail to comply with the terms of the Coffin or Casket Remission Order . Under subsection 118(1) of the C ustoms Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a CBSA office and pay an amount equal to the amount of duties, in this case the GST / HST , that were relieved. When filing Form B2 , the importer must ensure that the \"Special Authority\" field is left blank.\n9. Importers can submit the Form B2 under a dual authority, in this case subsection 32.2(2) of the Customs Act and subsection 118(1) of the Customs Tariff .\nAudit, Examination, or Verification\n10. If as a result of an audit, examination, or verification by the CBSA , goods are found to have been declared incorrectly, the customs duties payable on the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Customs Act , whichever is applicable.\n11. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the duties relieved will be owing. In this case, the GST / HST and any other excise taxes normally assessed against coffins or caskets will be owing.\nInterest and Penalties\n12. In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding customs duty amount owed to the CBSA until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties. For example, where it is determined that the goods were imported incorrectly under tariff item 9832.00.00 for the reason mentioned in paragraph 4 of this memorandum, the importer is obligated to pay interest on the customs duty amount owing from the day following the original date of accounting until the amount owing is paid.\n13. Importers who have \"reason to believe\" and who do not file corrections within the 90-day period as required under section 32.2 of the Customs Act will be liable to penalties under the Administrative Monetary Penalty System (AMPS).\n14. More information on penalties is available in Memorandum D22-1-1 , Administrative Monetary Penalty System .\n15. More information on self-adjustments is available in Memorandum D11-6-6 .\n16. More information on the interest and penalty provisions of the Customs Act and Customs Tariff is available in Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/ Re-appraisals , and Duty Relief .\nAdditional Information\n17. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-03-04",
+    "current_to": "2014-03-04",
+    "citation": "Memorandum D8-3-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-11",
+    "marginal_note": "References",
+    "part": "Tariff Item 9832.00.00 Coffins or Caskets",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 6564-2 Legislative references: Customs Tariff Customs Act Excise Tax Act Coffin or Casket Remission Order Other references: D11-6-5 , D11-6-6 , D22-1-1 Form B2 Superseded memorandum D: D8-3-11 dated September 11, 1998",
+    "history": "",
+    "last_amended": "2014-03-04",
+    "current_to": "2014-03-04",
+    "citation": "Memorandum D8-3-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-11-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-15",
+    "marginal_note": "Legislation",
+    "part": "Application of the Computer Carrier Media Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Computer Carrier Media Remission Order",
+    "history": "",
+    "last_amended": "2014-02-03",
+    "current_to": "2014-02-03",
+    "citation": "Memorandum D8-3-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of the Computer Carrier Media Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. All Canada Border Services Agency (CBSA) documents relating to goods imported in accordance with the Computer Carrier Media Remission Order , are to bear the number in Council (refer to the legislative references of this memorandum).\n2. The value for duty of computer software is to be determined under the value for duty provisions of the Customs Act (the Act) and must include the value of the carrier medium, the value of the instructions or data to be used by data processing equipment contained on it, and the value of reproducing the instructions or data on the medium. For more information, refer to Memorandum D13-11-6, Determining Value for Duty of Computer Software .\n3. The value for duty of the carrier medium and the reproduction service will be determined as follows:\n- (a) If the medium is purchased by the exporter under competitive conditions, the purchase price will be acceptable for value for duty purposes.\n- (b) If the medium is manufactured by the exporter, the valuation provisions of the Act will apply. For more information, refer to D13-11-6 .\n- (c) If the reproduction service is purchased by the exporter under competitive conditions, the purchase price will be acceptable for value for duty purposes.\n- (d) If the reproduction service is performed by the exporter, the valuation provisions of the Act will apply. For more information, refer to D13-11-6 .\n4. Importers are requested to declare the value of the instructions or data contained on the carrier medium separately from the value of the carrier medium and the reproduction service.\n5. The value of the instructions or data which are subject to the Remission Order refers to the value of the instructions or data contained on the carrier media only. Instructions or data contained in other forms such as printed matter, instruction booklets, etc., are not subject to the Remission Order and should be valued separately from the carrier medium and the instructions or data contained on the carrier medium. Although such material is to be valued separately, the tariff classification of the subject goods is not influenced.\n6. The Remission Order does not consider the applicability of the goods and services tax (GST). The GST is payable on the full value for duty of the software package (i.e., disk and program).",
+    "history": "",
+    "last_amended": "2014-02-03",
+    "current_to": "2014-02-03",
+    "citation": "Memorandum D8-3-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-15-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-15",
+    "marginal_note": "Additional Information",
+    "part": "Application of the Computer Carrier Media Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "7. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-02-03",
+    "current_to": "2014-02-03",
+    "citation": "Memorandum D8-3-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-15-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-15",
+    "marginal_note": "References",
+    "part": "Application of the Computer Carrier Media Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Customs Act Computer Carrier Media Remission Order Other references: D13-11-6 Superseded memorandum D: D8-3-15 dated July 2, 1997",
+    "history": "",
+    "last_amended": "2014-02-03",
+    "current_to": "2014-02-03",
+    "citation": "Memorandum D8-3-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-16-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-16",
+    "marginal_note": "Remission Order",
+    "part": "Instructions Pertaining to the Systems Software Development Contract Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Order Respecting the Remission of Customs Duties Paid or Payable on Computer Equipment Imported Into Canada for Use in Carrying Out Systems Software Development Contracts\nShort Title\n1. This Order may be cited as the Systems Software Development Contract Remission Order .\nInterpretation\n2. In this Order, \"computer equipment\" means\n- (a) automatic data processing machines, systems and components;\n- (b) accessories, attachments and peripheral equipment for use with any of the goods referred to in paragraph (a) ;\n- (c) electrical or electronic apparatus or equipment to be operated by or in conjunction with any of the goods referred to in paragraphs (a) and (b) ;\n- (d) recorded carrier media; and\n- (e) parts of any of the goods referred to in paragraphs (a) to (d) . ( matériel informatique )\n\"Minister\" means the Minister of National Revenue; ( ministre ) \"support\" means the correction of deficiencies or other problems encountered in the subsequent use of operational or applications systems software that has been developed pursuant to a systems software development contract; ( soutien ) \"systems software development contract\" means a contract between a Canadian company and a foreign company for the development or for the development and support by the Canadian company of new operational or applications systems software for use with existing or future computer systems, or for the modification of existing systems software by the Canadian company to make it compatible with existing or future computer systems. ( contrat de mise au point de logiciel )\nRemission\n3. Subject to section 5 , remission is hereby granted of the customs duties paid or payable under the Customs Tariff on computer equipment imported into Canada by or on behalf of a Canadian company for use in carrying out a systems software development contract.\n4. Repealed.\nConditions\n5. Remission is granted under this Order on condition that\n- (a) the computer equipment is imported on or after January 1, 1984 ;\n- (b) within three years after the computer equipment was accounted for under the Customs Act ; (i) the computer equipment is either exported from Canada or destroyed under supervision of a border services officer; and (ii) all the software that has been developed under the systems software development contract is exported from Canada unless the Canadian company is obligated under the contract to provide support for the developed software, in which case, the Canadian company may retain one copy of the software for such purpose;\n- (c) the Canadian company maintains records satisfactory to the Minister, of the use that is made of the computer equipment while in Canada, and provides to the Minister such reports or other information as he may require for administering this Order; and\n- (d) a claim for remission is made to the Minister within three years after the date the computer equipment was accounted for under the Customs Act .",
+    "history": "",
+    "last_amended": "2013-09-18",
+    "current_to": "2013-09-18",
+    "citation": "Memorandum D8-3-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-16-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-16",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Instructions Pertaining to the Systems Software Development Contract Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "1. This Remission Order provides remission of customs duties paid or payable on computer equipment imported into Canada by or on behalf of a Canadian company for use in carrying out a systems software development contract.\n2. The reference in section 2 of the Order to the \"Minister of National Revenue\" should be interpreted as Minister of Public Safety and Emergency Preparedness.\n3. This Remission Order does not provide relief of the goods and services tax ( GST ).\n4. When a company wishes to qualify for this Remission Order, prior to the importation of any goods, it is required to satisfy the Canada Border Services Agency ( CBSA ) that it will meet the conditions and requirements set forth in the Order in Council and that the records kept are sufficient to establish such compliance. A detailed proposal of how imported goods will be controlled must be supplied to the CBSA prior to using any such Order.\n5. This Order provides for a remission of the customs duties paid or payable on computer equipment when imported by or on behalf of a Canadian company for use in carrying out a systems software development contract.\n6. For the purposes of this Order, equipment encompasses machines and apparatus which are electronic data processing ( EDP ) equipment in their own right, as well as peripheral equipment used with accessories and attachments, but does not include replacement parts. Peripheral equipment means devices which serve to feed data into the system or receive information from the system (i.e., input/output devices).\n7. Accessories and attachments are devices of secondary or subordinate importance which augment the capabilities of EDP apparatus, but are not essential for their operation. Parts, on the other hand, are those components which are designed for and essential for the operation of the article into which they are incorporated.\nAdditional Information\n8. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2013-09-18",
+    "current_to": "2013-09-18",
+    "citation": "Memorandum D8-3-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-3-16-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-3-16",
+    "marginal_note": "References",
+    "part": "Instructions Pertaining to the Systems Software Development Contract Remission Order",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 6564-0 Legislative references: Financial Administration Act , subsection 23(2) Order in Council P.C. 1986-502, SI/86-31, as amended by SI/88-18, February 27, 1986 SI/93-720, December 9, 1993, and SI/95-43, April 19, 1995 Other references: N/A Superseded memorandum D: D8-3-16, August 4, 1995",
+    "history": "",
+    "last_amended": "2013-09-18",
+    "current_to": "2013-09-18",
+    "citation": "Memorandum D8-3-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-16-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Information Pertaining to Remission Orders",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, November 18, 2014\nThis document is also available in PDF (54 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions which do not affect or change existing policies or procedures.\nThis memorandum outlines and explains the procedures followed by the Canada Border Services Agency (CBSA) in administering remission orders.\nLegislation\nCustoms Tariff section 115\nFinancial Administration Act section 23",
+    "history": "",
+    "last_amended": "2014-11-19",
+    "current_to": "2014-11-19",
+    "citation": "Memorandum D8-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Information Pertaining to Remission Orders",
+    "division": "",
+    "heading": "",
+    "text": "1. All goods imported into Canada are subject to the provisions of the Customs Act , Customs Tariff , Excise Act , Excise Tax Act , and the Special Import Measures Act , by which customs duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax, are assessed. However, the Governor in Council may remit all or a portion of the customs duties pursuant to either section 115 of the Customs Tariff on the recommendation of the Minister of Public Safety and Emergency Preparedness or section 23 of the Financial Administration Act , on the recommendation of the Minister of Finance or the Minister of Public Safety and Emergency Preparedness.\nApplication\n2. There are two types of remission orders, one founded on administrative circumstances, the other based on the provisions of the legislation listed in paragraph 1. Applications for remission based on administrative circumstances are submitted to the Director, Trade Compliance Division, at the address shown in the Appendix. A copy of the information required in the application is also listed in the Appendix. Applications for remission based on legislation are submitted to Department of Finance. For clarification of the information required contact the Manager, Tariffs and Trade Policy Division, International Trade Policy Division, Finance Canada.\n3. The following are some examples of requests that relate to the administration of the Customs Tariff :\n- (a) where incorrect information supplied by CBSA officials, or improper action taken by CBSA officials, prevented an importer from receiving a refund of customs duties to which that importer was legally entitled under the provisions of the Customs Act or the Customs Tariff ;\n- (b) where incorrect information supplied by CBSA officials to an importer concerning tariff classification, rate of duties, method of valuation, tariff treatment etc. prior to importation caused a subsequent assessment of duties that could not be passed on by the importer to an end-user;\n- (c) for remedial action where the appeal process took so long to conclude that it prevented the importer from receiving a refund of duties that the importer would have received, had the appeal process not taken so long to conclude.\n4. The CBSA will not consider any applications for remission where the goods have not already been imported into Canada.\n5. Requests related to the administration of the Customs Tariff take into consideration the following:\n- (a) there is no evidence of bad faith on the part of the applicant requesting the remission;\n- (b) the applicant could not reasonably have been expected to initiate timely actions to avoid or minimize the duties owing;\n- (c) the applicant requests remission within a reasonable time period to enable the CBSA to properly investigate the matter; and\n- (d) there is written evidence to substantiate the fact that the CBSA has given incorrect information to the applicant.\nDocumentation\n6. Each remission order passed by the Governor in Council is given a registration number. This number is found on the top right hand corner of the first page of the order and is followed by the date of passage. For example, the Charitable Goods Remission Order , bears the number P.C. 1997-2037, dated December 29, 1997.\n7. All accounting documents or importation permits relating to goods for which remission is being requested in accordance with an order are to bear the number of the order in council in the special authority field. For example, the number for the above-mentioned Charitable Goods Remission Order would be 97-2037. Memorandum D17-1-10, Coding of Customs Accounting Documents provides detailed instructions for completing customs documents.\n8. Where an order sets out conditions that must be met after the importation of the goods, the importer must be prepared to provide proof of compliance should the importation be subject to verification.\nFailure to Comply\n9. In accordance with subsection 118(1) of the Customs Tariff , an importer is obligated to report the failure to comply with a condition for which the goods have received relief. For example, if the importer realizes that the goods imported using the benefits of a remission order were not in compliance with the conditions of the order or the purpose of the importation has changed (for example, goods imported under the Commercial Samples Remission Order are sold), the importer is obligated to report the non-compliance within 90 days of the date of failure to comply, and any amount of duties owing must be paid.\n10. Where Form E29B, Temporary Admission Permit , was used to document the goods at time of importation, a Canada Customs Coding Form , Form B3-3, must be submitted to the appropriate regional customs office and any duties owing paid. Where Form B3-3 was used to account for the goods at time of importation, Form B2, Canada Customs – Adjustment Request , should be submitted to the appropriate regional CBSA office and any duties owing paid.\nInterest\n11. Under subsection 123(2) of the Customs Tariff , interest at the specified rate is also owing against any duties owed the CBSA for the period beginning on the day that the goods were no longer in compliance with the terms of a remission order and ending on the day the amount is paid in full. However, under subsection 123(4), no interest will be incurred if the importer pays the amount owing within 90 days of the date of failure to comply.\nAdministrative Monetary Penalty System (AMPS)\n12. Where the importer fails to report the non-compliance or fails to pay the duties owing, an officer may apply AMP penalty C214 or C215 . Further information regarding AMPS can be found in Memorandum D22-1-1, Administrative Monetary Penalty System .\nAdditional Information\n13. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .\nAppendix\nRequest for Remission of Duties Due to Administrative Error\nPlease provide a description of the circumstances of the importation including:\n- A copy of the reporting and/or accounting documentation, Canada Customs Coding Form , Form B3-3, or Temporary Admission Permit , Form E29B ;\n- A copy of the written direction received from the CBSA;\n- Should we decide to seek the views of interested parties on your request, would there be any objection to revealing your company's name if we should be asked for it?; and\n- Provide any other supportive or corroborative material you have available.\nPlease submit the information to:\nDirector, Trade Compliance Division Trade Incentives Unit 222 Queen Street, 9th Floor Ottawa ON K1A 0L8",
+    "history": "",
+    "last_amended": "2014-11-19",
+    "current_to": "2014-11-19",
+    "citation": "Memorandum D8-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-1",
+    "marginal_note": "References",
+    "part": "Information Pertaining to Remission Orders",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-0 Legislative references: Financial Administration Act Customs Tariff Customs Act Excise Act Excise Tax Act Special Import Measures Act Charitable Goods Remission Order Commercial Samples Remission Order Other references: D22-1-1 , D17-1-10 Forms B2, B3-3 and E29B AMPS C214 and C215 Superseded memorandum D: D8-4-1 dated January 15, 2009",
+    "history": "",
+    "last_amended": "2014-11-19",
+    "current_to": "2014-11-19",
+    "citation": "Memorandum D8-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-2",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, February 15, 2017\nThis document is also available in PDF (80 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions which do not change existing policies or procedures. This document was updated to correct references and hyperlinks.\nThis memorandum outlines the requirements that highway carriers must meet when reporting and accounting for repairs to their vehicles performed outside Canada.",
+    "history": "",
+    "last_amended": "2017-02-15",
+    "current_to": "2017-02-15",
+    "citation": "Memorandum D8-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers",
+    "division": "",
+    "heading": "",
+    "text": "1. Paragraph 12(3) (b) of the Customs Act requires that all repairs to vehicles performed outside Canada must be reported by the drivers to the nearest Canada Border Services Agency (CBSA) office when these vehicles are returned to Canada. Paragraph 32(1) (a) of the Customs Act requires highway carriers to account for repairs to their vehicles performed outside Canada when these vehicles are returned to Canada. Highway carriers can obtain authorization to account for such repairs on a quarterly basis.\n2. All highway vehicles that are exported and then returned to Canada without being repaired, altered in condition or advanced in value by any process are customs duty-free when classified under tariff item No. 9813.00.00 or 9814.00.00 of the Schedule to the Customs Tariff .\n3. Highway vehicles that are repaired after being exported from Canada are subject to duty and taxes, including the Goods and Services Tax (GST), on their full value for duty when they return to Canada, unless they meet the conditions of one of the following pieces of legislation:\n- a) Paragraph 101(1) (a) of the Customs Tariff Act ;\n- b) Subsection 101(2) of the Customs Tariff Act ; or\n- c) Tariff item No. 9992.00.00 of the Schedule to the Customs Tariff .\n4. Under certain conditions, vehicles repaired in a non-free-trade partner country may be re-imported under paragraph 101(1) (a) of the Customs Tariff Act . The vehicle is customs duty free, but duties and taxes, including the GST, are payable on the value of the repairs performed abroad. To qualify for paragraph 101(1) (a) of the Customs Tariff Act , the carrier must be prepared to provide proof that the vehicle was exported, was imported back into Canada within one year after leaving Canada, and the repairs performed on the vehicle could not have been done in Canada within a reasonable distance from the operating area of the carrier.\n5. Subsection 101(2) of the Customs Tariff Act grants relief from duties and taxes owing, including the GST, on both the vehicle and the value of emergency repairs done outside Canada, whether or not the emergency repairs are performed in a free-trade partner country. Further information about emergency repairs can be found in Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n6. Under tariff item No. 9992.00.00, vehicles repaired in a free-trade partner country are customs duty-free. The value of the repairs is not subject to customs duties, but, unless the repairs are performed under a warranty arrangement, the value of the repairs is subject to the GST.\n7. Highway carriers are required to report repairs to their vehicles at the time the vehicles are returned to Canada. They are also required to account for the repairs at the same time unless special authorization to account for these repairs on a quarterly basis has been granted by the CBSA. Reporting and accounting are two separate activities.\n8. Highway carriers who wish to obtain an authorization to account on a quarterly basis should apply to the closest CBSA office . Applications must include the following information:\n- (a) legal name of the carrier\n- (b) mailing address\n- (c) contact name, title, telephone and facsimile numbers\n- (d) carrier code number\n- (e) customs port(s) where the carrier's fleet usually crosses into Canada, and\n- (f) whether the carrier has hired owner-operated privately owned vehicles for use in its fleet, and how many.\n9. CBSA offices responsible for authorizing carriers to account for repairs on a quarterly basis are required to submit copies of all letters approving or rescinding this privilege to:\nManager Transporter Compliance Unit Program Compliance and Outreach Division Commercial Program Directorate Canada Border Services Agency 171 Slater Street, 2 nd floor Ottawa, ON K1A 0L8\n10. A highway carrier cannot be authorized for summary accounting for more than five years at a time. Applications to extend an authorization must be submitted to the CBSA at least two months prior to the expiry date.\n11. For the purpose of this memorandum, the term \"repairs\" means any adjustment to a vehicle that restores the vehicle to its original operating condition and includes the replacement or fixing of parts of the vehicle.\n12. For the purpose of this memorandum, the term \"emergency repairs\" means unforeseen repairs that were required to ensure the safe return to Canada of the vehicle.\n13. Examples of emergency repairs include, but are not limited to, broken belts, blown tires, and failed brakes. If auxiliary equipment such as a refrigeration unit fails, repairs to the equipment will qualify, as long as the cargo being carried by the vehicle is perishable.\nReporting requirements\n14. All highway carriers, regardless of whether they are authorized to account for repairs on a quarterly basis, are required, pursuant to paragraph 12(3) (b) of the Customs Act , to report any repairs, including emergency repairs, done abroad on their vehicles at the time these vehicles return to Canada. If the highway carrier requests, the border services officer may stamp the repair invoices as proof of report to the CBSA. Further information about pre-arrival reporting can be found in Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements .\n15. If, at the time of importation during an examination of the truck, invoices or other evidence of non-reported repairs are found, duties and taxes are to be collected immediately. This applies whether or not the carrier is authorized to present a summary accounting of vehicle repairs. If the carrier is authorized, the inspecting border services officer will inform the issuing office. The issuing office will make a decision regarding whether to revoke the carrier's authorization based on past history. If the carrier is not authorized for summary accounting, routine enforcement procedures apply. Penalties may be issued for non-compliance in addition to the carrier no longer being authorized to participate in the summary accounting program.\n16. The repairs must be reported, whether or not the highway carrier is paying for them. For example, the repairs are performed under a warranty arrangement or paid for by an insurance company, or the vehicle is a leased vehicle and the lease includes a maintenance agreement. In this latter example, the leasing company must account for the repairs at the time of importation or, where authorized, as part of the leasing company's summary accounting. The CBSA officer must stamp the invoice as proof of reporting.\nAccounting requirements\n17. Highway carriers must account for vehicle repairs at the time of importation unless authorized to present a summary accounting of the repairs on a quarterly basis. Where the highway carrier is not authorized, at the time of importation the driver must account for the repairs and pay any duties and taxes owing, including the GST. Complete information on the accounting requirements for goods imported under the provisions of the legislation identified in paragraph 2 is contained in D8-2-1, Canadian Goods Abroad Program , and D8-2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama . General accounting requirements are outlined in Memorandum D17-1-10, Coding of Customs Accounting Documents .\n18. Drivers acting on behalf of authorized highway carriers must be prepared to present a copy of the CBSA letter of authorization at the border. Failure to present the letter when requested by the inspecting CBSA officer will result in the summary accounting privileges being revoked for that importation.\n19. Owner-operated privately owned vehicles hired by authorized highway carriers may be afforded the benefit of quarterly summary accounting. The driver must be prepared to present the inspecting CBSA officer with a copy of the highway carrier's authorization letter and a copy of an agreement between the driver and the highway carrier confirming that the carrier will assume liability for the duties and taxes owing, including the GST, for all vehicle repairs performed outside Canada. The authorized highway carrier will account for the repairs performed on these privately owned vehicles as part of their quarterly summary accounting.\n20. Care should be taken to ensure that vehicle repairs billed through national accounts are included in the summary accounting. The requirement to account applies whether or not the highway carrier is paying for the repairs. For example, the repairs are performed under a warranty arrangement or paid for by an insurance company. Any customs duties and taxes, including any GST owing, should be included in an insurance settlement. The only time highway carriers do not have to account for repairs is when the repairs are made to a leased vehicle and the lease includes a maintenance agreement. The leasing company must account for the repairs at the time of importation or, where authorized, as part of the leasing company's summary accounting.\nSummary accounting documentation\n21. The quarterly accounting is to be presented on a \"blanket\" coding form, Form B3-3, Canada Customs Coding Form . Repairs accounted for under paragraph 101(1) (a) appear on two lines. The first line shows the Canadian value of the vehicles at time of export from Canada and special authorization code 98-01-0101 appears in field 26. The second line shows a value for duty equivalent to the value of the repairs. Stamped invoices for emergency repairs should be included in quarterly summary accounting of vehicle repairs. The value of any emergency repairs is also accounted for on two lines using special authorization code 98-02-0101 on the first line in field 26. Repairs accounted for under tariff item no. 9992.00.00 are reported on a single line. The value for duty is the value of the repair work done outside Canada. The number of lines on the B3-3 will vary depending on the legislative provisions used at the time of accounting.\n22. Separate summary sheets are to be attached to the Form B3-3. The summary sheets are to be in the format shown in Appendices A, B and C. Only summary sheets for the legislative provisions used are required. All supporting documents, including invoices and work orders, must be retained by the highway carrier for six years. They must be available for examination upon request.\n23. The term supporting documents in paragraph 22 includes proof that the repairs could not be performed in Canada within a reasonable distance from the operating area of the highway carrier as required by paragraph 101(1) (a) of the Customs Tariff Act . It includes proof that the repairs were necessary to ensure the safe return of the vehicle to Canada as required by subsection 101(2) of the Customs Tariff .\n24. The rate of exchange used to calculate the value of the vehicle repairs, in Canadian dollars, must be the rate of exchange on the date the repairs were performed. The date on the repair invoice is to be used, not the date the vehicle returns to Canada, regardless of the length of time between the repairs and the return of the vehicle to Canada. The rate of exchange can be obtained by calling the Border Information Service at 1-800-461-9999 (English) or 1-800-959-2036 (French).\n25. The Form B3-3 must be submitted within 45 days following the end of the quarter to the office identified as the accounting office in their highway carrier's authorization letter. The accounting office does not have to be the same office that issues the authorization letter. Highway carriers wishing to change accounting offices must apply to the office that issued their authorization letter. The authorizing office will then issue a new authorization letter and advise all of the CBSA offices involved. Highway carriers who do not file a summary accounting for four consecutive quarters may have their privileges rescinded.\n26. The quarters are:\n- (a) January 1 to March 31\n- (b) April 1 to June 30\n- (c) July 1 to September 30\n- (d) October 1 to December 31\nVerification\n27. The blanket Form B3-3s and associated summary accounting documents may be subject to verification. Where authorized carriers import through more than one region, a CBSA officer of the region that granted the summary accounting authorization will perform the review. For the purpose of verification, all supporting invoices, work orders and other documentation are to be retained by the highway carrier for at least six years and available for examination upon request.\n28. If it is determined during the verification that the repairs do not qualify under paragraph 101(1) (a) or subsection 101(2) of the Customs Tariff Act or tariff item No. 9992.00.00 of the Schedule to the Customs Tariff , a Detailed Adjustment Statement (DAS) will be issued.\n29. Where it is determined that repairs made abroad have not been accounted for, the highway carrier will be required to pay full duties and taxes on the value of repairs and any interest or penalties applicable. The vehicle in question may also be seized. Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on penalty provisions.\n30. If, in the course of verifying a highway carrier's books and records, invoices for repair work performed outside Canada are identified that have not been accounted for, either at the time of importation or, where authorized, as part of the quarterly accounting, this is a contravention of subsection 32(3) of the Customs Act . Contravention C070 may be applied.\n31. Contravention C070 should not be applied if the carrier can provide a CBSA-stamped invoice for the repair showing that the repairs were emergency repairs.\nAdditional Information\n32. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2017-02-15",
+    "current_to": "2017-02-15",
+    "citation": "Memorandum D8-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-2",
+    "marginal_note": "Appendix A",
+    "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers",
+    "division": "",
+    "heading": "",
+    "text": "Repairs to Canadian Goods Abroad, Paragraph 101(1) (a) of the Customs Tariff Act Work order or invoice no. Date of repairs Value of repairs (foreign currency) Rate of exchange Value of repairs (CAN$)",
+    "history": "",
+    "last_amended": "2017-02-15",
+    "current_to": "2017-02-15",
+    "citation": "Memorandum D8-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-2",
+    "marginal_note": "Appendix B",
+    "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers",
+    "division": "",
+    "heading": "",
+    "text": "Emergency Repairs to Canadian Goods Abroad, Subsection 101(2) of the Customs Tariff Act Work order or invoice no. Date of repairs Value of repairs (foreign currency) Rate of exchange Value of repairs (CAN$)",
+    "history": "",
+    "last_amended": "2017-02-15",
+    "current_to": "2017-02-15",
+    "citation": "Memorandum D8-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-2",
+    "marginal_note": "Appendix C",
+    "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Item No. 9992.00.00 of the Schedule to the Customs Tariff - Repairs or alterations to Canadian Goods in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama Work order or invoice no. Date of repairs Value of repairs (foreign currency) Rate of exchange Value of repairs (CAN$)",
+    "history": "",
+    "last_amended": "2017-02-15",
+    "current_to": "2017-02-15",
+    "citation": "Memorandum D8-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D8-4-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D8-4-2",
+    "marginal_note": "References",
+    "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Customs Act Reporting of Imported Goods Regulations Customs Tariff Act Other references: D3-4-2 , D8-2-1 , D8-2-26 , D11-6-5 , D17-1-10 Form B3-3, Contravention C070 Superseded memorandum D: D8-4-2, October 22, 2015",
+    "history": "",
+    "last_amended": "2017-02-15",
+    "current_to": "2017-02-15",
+    "citation": "Memorandum D8-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-1",
+    "marginal_note": "Legislation",
+    "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material",
+    "division": "",
+    "heading": "",
+    "text": "The Customs Tariff provides that the importation into Canada of any goods enumerated, described or referred to in tariff item 9899.00.00 is prohibited.\nTariff item 9899.00.00 reads, in part:\nBooks, printed paper, drawings, paintings, prints, photographs or representations of any kind that (a) are deemed to be obscene under subsection 163(8) of the Criminal Code;…\nSubsection 163(8) of the Criminal Code reads:\nFor the purposes of this Act, any publication a dominant characteristic of which is the undue exploitation of sex, or of sex and any one or more of the following subjects, namely, crime, horror, cruelty and violence, shall be deemed to be obscene.",
+    "history": "",
+    "last_amended": "2017-06-07",
+    "current_to": "2017-06-07",
+    "citation": "Memorandum D9-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material",
+    "division": "",
+    "heading": "",
+    "text": "The Uniqueness of Obscenity Decisions in the Canada Border Services Agency’s (CBSA) Mandate\n1. In the course of administering the many laws of Parliament that regulate, control or prohibit the importation of goods into Canada, CBSA officials deal with a wide range of goods.\n2. One category of goods (tariff item 9899.00.00) differs from all others however, and involves material that is suspected of constituting obscenity under subsection 163(8) of the Criminal Code . The Customs Tariff prohibits the importation of such material into Canada, including written, visual and audio materials.\n3. Unlike many other goods with which CBSA officials routinely deal, such expressive materials have been found by the courts to be protected by the freedom of expression guarantee set out in subsection 2(b) of the Canadian Charter of Rights and Freedoms .\nThe Courts and the CBSA’s Role in Prohibiting Obscenity\n4. The courts have found that, by seeking to prohibit certain types of expressive material, the Customs Tariff infringes upon the constitutional right to freedom of expression. However, the courts also found that the infringement of subsection 2(b) of the Charter is justifiable under section 1, because the overriding objective of the legislation is the avoidance of harm to society and that is a sufficiently substantial concern to warrant a restriction on freedom of expression. As a result, the courts affirmed the CBSA’s mandate to prevent obscene material from being imported into Canada.\n5. Although the courts upheld the CBSA’s mandate to prohibit the importation into Canada of obscene material, they found that the legislative provisions that allow CBSA officials to detain and/or prohibit obscene material do not allow CBSA officials to unreasonably detain and prohibit material that is not obscene . The courts have ruled that decisions by CBSA officials to unreasonably detain or prohibit material that is not obscene unjustifiably infringe upon importers’ rights under the Charter.\n6. Therefore, the handling of potentially obscene material and the decision-making process for classifying material as obscene under tariff item 9899.00.00 have different repercussions for the CBSA and for importers than do comparable decisions made in relation to other goods that do not involve Charter issues.\nUniversality of Application\n7. In a decision rendered by the Supreme Court of Canada in December 2000 (Little Sisters Book and Art Emporium v. Canada (Minister of Justice)), the Court affirmed that the legislation applies equally to heterosexual and homosexual material, and is indifferent to whether harm arises in the context of heterosexuality or homosexuality. The Court also affirmed that the legislation applies to both depictions and descriptions and includes written material such as books.\nService Standard\n8. In Little Sisters Book and Art Emporium v. Canada (Minister of Justice), the Supreme Court of Canada directed that decisions concerning the classification of goods detained as suspected obscenity must be made in a timely manner. In response to the guidance given by the Court, the CBSA provides a 30-day service standard at both the determination and re-determination levels. This means that, in general, goods suspected of being obscene must be classified within 30 days of the date of detention, and that the importer must be promptly notified of the decision. Where an importer makes a request for a re-determination of the classification pursuant to Section 60 of the Customs Act, the decision must also be made within 30 days of the receipt of the importer’s request. If a determination or re-determination is not rendered within the 30-day period, those specific goods should be allowed importation. It should be noted that the size and complexity of the shipment might have an impact on meeting the service standard.\nBurden of Proof\n9. The courts have ruled that subsection 152(3) of the Customs Act is not to be construed and applied so as to place the onus on an importer to establish that goods are not obscene within the meaning of subsection 163(8) of the Criminal Code. The burden of proving obscenity rests on the Crown, in this case the CBSA, who is alleging it.\n10. When dealing with magazines, or other such compilations, where the undue exploitation of sex is a dominant characteristic, but not necessarily the dominant characteristic, the courts have said that the Crown does not need to prove that an entire issue is obscene. The entire publication will be obscene if it contains obscene passages or pictures that cannot be redeemed by other non-obscene content contained therein (R. v. Penthouse International Limited et al. and R. v. Metro News Limited).\nDetermining Whether Goods are Obscene\n11. Goods are deemed to be obscene under the Criminal Code if the materials exhibit, as a dominant characteristic, the undue exploitation of sex, or of sex and any one or more of the following subjects, namely, crime, horror, cruelty, and violence.\n12. The courts have found that some of the material that the CBSA deals with is quite complex and difficult to evaluate. Since attempts to provide exhaustive instances of obscenity have failed, the only practical alternative for the courts was to strive towards a more abstract definition of obscenity that is contextually sensitive. In order for material to qualify as “obscene,” the exploitation of sex must not only be a dominant characteristic, but such exploitation must be “undue.” In determining whether the exploitation of sex will be considered to be “undue,” the courts have provided specific tests: the community standard of tolerance test and the internal necessities test or artistic merit defence (Butler v. Her Majesty the Queen and Little Sisters Book and Art Emporium v. Canada (Minister of Justice)).\n13. These tests help to determine whether sexually explicit material, when viewed in the context of the entire work, would be tolerated by the community as a whole. For the purposes of the CBSA, the community to be considered is the whole of Canada.\n14. CBSA officials are required to apply these tests in order to determine whether or not goods may be classified as obscenity under tariff item 9899.00.00.\nThe Community Standard of Tolerance Test\n15. The community standard of tolerance test is the first test that officials need to apply in determining whether the exploitation of sex is “undue.”\n16. The exploitation of sex will almost always be “undue” when the sexually explicit sections of the material fail the “community standard of tolerance test.”\n17. This test is concerned not with what Canadians would not tolerate being exposed to themselves, but with what they would not tolerate other Canadians being exposed to. This is not a test of whether given material may be morally offensive to some people, but rather whether public opinion would perceive the material to be harmful to society.\n18. According to the courts, material will generally fail the community standard of tolerance test if it portrays sex with violence, or if it portrays sex that is degrading or dehumanizing and the risk of harm is substantial.\n19. The material referred to in paragraph 18 would generally fail the community standard of tolerance test, not because it offends against morals, but because there is an appreciable risk of harm to society in the portrayal of such behavior.\n20. Harm in this context means that the material predisposes persons to act in an anti-social manner; in other words, in a manner which society recognizes as incompatible with its proper functioning.\n21. The stronger the inference of harm, the lesser the likelihood of tolerance.\n22. Explicit sex that is not violent is generally tolerated in Canadian society and will not qualify as the “undue exploitation of sex,” unless it employs children in its production.\n23. Explicit sex that is either degrading or dehumanizing but which does not have a substantial risk of harm does not qualify as the “undue exploitation of sex.”\nNote: Each item must be judged on its own merit and in its entirety.\nThe Internal Necessities Test, Also Known as the Artistic Merit Defence\n24. The last step in the analysis of whether the exploitation of sex is “undue” is the internal necessities test, or the artistic merit defence.\n25. Material that, by itself, offends the community standard of tolerance will not be considered “undue” if the portrayal of sex is required for the serious treatment of a theme.\n26. The need to apply the internal necessities test arises only if a work contains sexually explicit material that might, in another context, constitute the “undue exploitation of sex.”\n27. The portrayal of sex must be viewed in context to determine whether the exploitation of sex is the main object of the work or whether the portrayal of sex is essential to a wider artistic, literary or other similar purpose.\n28. In other words, the internal necessities test, or the artistic merit defence, assesses whether the exploitation of sex has a justifiable role in advancing the plot or theme and, in considering the work as a whole, has a legitimate role in the work itself.\n29. Any doubt in this regard must be resolved in favour of the freedom of expression, which, in practical terms, means that doubt as to whether or not goods constitute obscenity requires the release of those goods.\nObscenity Indicators\n30. The CBSA has set out classification indicators, to help CBSA officials in the identification of obscene materials. These indicators are intended to reflect the evolving national community standard of tolerance for obscene materials. They have been drafted following consultations with various government and non-government bodies across Canada who are involved in the evaluation of adult sex books, magazines and films. These indicators are set out in detail in Appendix B to this memorandum. It should be noted that the indicators are subject to change, as the CBSA strives to ensure that they continually reflect the current community standard of tolerance, as it relates to obscenity.\n31. The obscenity indicators apply equally to personal and commercial shipments, as the material is evaluated on its own merit and not its intended distribution.\n32. If suspect goods are found to contain material falling under the obscenity indicators, they then must be further examined to determine if the portrayal of sex is essential to a wider artistic, literary or other similar purpose.\n33. Goods may only be deemed to be obscene for the purposes of tariff item 9899.00.00 if a dominant theme of the material is the undue exploitation of sex (as described in detail above), and where the portrayal of sex is not essential to a wider artistic, literary or other similar purpose.\n34. Goods not classified as obscenity under tariff item 9899.00.00 include the following:\n- (a) goods which counsel, procure or incite persons to commit criminal offences, unless they are determined to be obscene;\n- (b) goods which communicate in a rational and unsensational manner information about a sexual activity that is not unlawful;\n- (c) sex aids and toys; and\n- (d) advertisements that simply promote the sale of goods which may themselves be prohibited. However, advertisements containing explicit descriptions or depictions of acts considered obscene will be prohibited.\nNote: For the purposes of tariff item 9899.00.00, goods that are made (manufactured, printed, purchased, etc.) in Canada and subsequently exported are considered to constitute an importation on their return to Canada.\nForms – General Information\n35. Blank copies of Forms K27, Notice of Detention/Determination, and K27A, Continuation Sheet are available to all CBSA officials electronically, exclusively through the CBSA’s intranet under “Forms and Templates.”\nAdditional Information\n36. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2017-06-07",
+    "current_to": "2017-06-07",
+    "citation": "Memorandum D9-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-1",
+    "marginal_note": "Appendix A",
+    "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material",
+    "division": "",
+    "heading": "",
+    "text": "Advance Reviews and Importers’ Rights\nAdvance Reviews\n1. Individuals or commercial importers who encounter difficulty in determining whether goods are in compliance with these obscenity guidelines may submit a sample of the goods, prior to importation, to the Prohibited Importations Unit (PIU), at Headquarters, for review. An official from the Unit will then provide an opinion regarding the admissibility of the goods into Canada. This service is designed to promote voluntary compliance with the legislation in cases where the classification of specific materials is not immediately clear. Importers can arrange for an advance review by contacting the PIU in Ottawa, at 613-954-7049. It should be noted that any sample goods submitted to the PIU for the purposes of an advance review will not be returned.\nImporters’ Rights\nWhen Suspected Goods are Detained – Notification\n2. An importer, whose goods are suspected of being obscene according to the legislation, will be provided with a written notice of detention containing the following information: a brief description of the goods detained as suspected obscenity; the port of entry where the goods are detained; the date of detention; and a contact name and telephone number. This information will be provided in the top portion of the Form K27, Notice of Detention/Determination.\n3. Once a full review of the goods has been conducted, generally within 30 days of the date of detention, the importer will be notified of the determination in writing (i.e. whether the goods are prohibited or released).\n4. If the goods are found to be admissible, the importer will receive a written notice of determination containing a brief description of the goods and the date of determination. This information will be provided by way of Part B of the Form K27. The goods will then be released to the importer, subject to the payment of any applicable duties and/or taxes.\n5. If the goods are prohibited as obscenity, the importer will receive a written notice of determination containing the following information: a brief description of the goods; the date of determination; the reasons for prohibition; and a list of options available to the importer, including instructions for appeal. This information will be provided by way of Part B of the Form K27.\n6. If a shipment contains more than one prohibited title, the Form K27A, Continuation Sheet, will be used by CBSA officials to indicate to the importer the specific reasons for which each title was prohibited. A completed Form K27A will then accompany the completed Form K27.\nWhen Goods are Prohibited – Importers’ Rights\n7. When goods are determined to be obscene, and are therefore prohibited, the importer may exercise any one of the following options, as set out on the reverse of the Form K27, Notice of Detention/Determination:\n- (a) the decision may be appealed by writing to the Prohibited Importations Unit - Recourse, at the address provided on the Form K27, within 90 days of the date of the determination, referring to the title of the material, the applicable Form K27 control number, and any other applicable information;\n- (b) the goods may be exported, under customs control and at the importer’s expense and arrangement; or\n- (c) the goods may be abandoned to the Crown, pursuant to section 36 of the Customs Act, in which case the material will be destroyed, pursuant to section 142.\n8. If the importer fails to appeal or to provide instructions either to export or to abandon the goods within 90 days of the date of decision, the goods will be considered forfeit and will be destroyed.",
+    "history": "",
+    "last_amended": "2017-06-07",
+    "current_to": "2017-06-07",
+    "citation": "Memorandum D9-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-1",
+    "marginal_note": "Appendix B",
+    "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material",
+    "division": "",
+    "heading": "",
+    "text": "Obscenity Indicators\n1. When dealing with material where a dominant theme is the portrayal of sex, the indicators set out below apply.\nNote: For the purposes of determining obscenity under tariff item 9899.00.00, the term “sex” includes depictions and/or descriptions (including illustrations and animation) of any oral, anal or vaginal penetration, masturbation and/or the full or partial exposure of genitalia, pubic regions, anal regions and/or female breasts, for the purposes of sexual arousal.\n2. Goods containing one or more of the following indicators may be found to be obscene and prohibited entry into Canada, if it is established that the portrayal of sex is not essential to a wider artistic, literary or other similar purpose.\nDepictions and/or descriptions of:\n- (a) Sex with degradation or dehumanization, if the risk of harm is substantial, e.g. (i) actual or implied urination, defecation or vomit onto or into another person, and/or the ingestion of someone else’s urine, feces or vomit, with a sexual purpose, excluding consensual urination onto or into another person or the consensual ingestion of someone else’s urine; (ii) ridicule and/or humiliation\n- (b) Sex with pain\n- (c) Sexual assault\n- (d) Sex with violence\n- (e) The taking of a human life for the purpose of sexual arousal\n- (f) Incest\n- (g) Bestiality\n- (h) Necrophilia\nNote: Depictions and descriptions of sexual activities involving children and/or juveniles (persons under the age of 18) will generally constitute child pornography.\nInterpretation\n3. The following represents the CBSA’s interpretation of several terms contained within its obscenity indicators. These definitions are intended solely for the purposes of classifying material as obscenity under tariff item 9899.00.00. Please note that these terms apply only in situations where sexual context has been established.\n“Bestiality” is defined as a sexual act between a human being and a live animal, including implied or real acts.\n“Humiliation” is defined as the practice of lowering an individual’s self-respect or dignity for the purpose of sexual arousal.\n“Incest” is defined as a sexual act between parent/child, siblings or grandparent/grandchild, whether related by blood, adoption or fostering.\n“Necrophilia” is defined as a sexual act between a live person and a dead person or a dead animal.\n“Pain” is defined as clear discomfort expressed through visual, verbal or descriptive cues. Pain may be inferred where a reasonable person would conclude that the activity would result in pain. This may include, but is not limited to, situations involving striking, gagging, choking, cutting, burning, branding or similar activities resulting in areas of the body becoming red or bruised, welts being raised or the skin being broken. For the purposes of this indicator, the portrayal of pain must be for sexual arousal.\n“Ridicule” is defined as the practice of mocking, making fun of or belittling an individual for the purpose of sexual arousal.\n“Sexual assault” is defined as an activity where an individual is forced or induced to participate in a sexual act without their consent. This includes situations where sexual activity is induced:\n- through the threat of bodily harm or death, which may include the use of a weapon (real or imitation)\n- through the abuse of a position of power, trust or authority\nNote: This also includes situations where a person is clearly unable to consent to their participation in a sexual act.\n“Taking of a human life for the purpose of sexual arousal” is defined as the portrayal of the killing of a human being with the intent to sexually arouse. This would not include instances where the portrayal of death occurs by accident, negligence, due to health reasons or for any other reason outside of sexual arousal, even if the death is portrayed in a sexual context.\n“Violence” is defined as physical acts of aggression, which appear to cause, or are likely to cause, bodily harm. These may include, but are not limited to, situations involving beating, kicking, extreme limb twisting or asphyxiation. For the purpose of this indicator, the portrayal of violence must be for sexual arousal.\nNote: While these indicators and definitions seek to capture the vast majority of obscene material that may fall under the provisions of tariff item 9899.00.00, they are not exhaustive and they are subject to change as the CBSA strives to continually reflect the evolving community standard of tolerance.",
+    "history": "",
+    "last_amended": "2017-06-07",
+    "current_to": "2017-06-07",
+    "citation": "Memorandum D9-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-1",
+    "marginal_note": "References",
+    "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Prohibited Importations Unit – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-1 Legislative references: Customs Tariff Canadian Charter of Rights and Freedoms Criminal Code Customs Act Other references: Superseded memorandum D: D9-1-1 dated October 26, 2012",
+    "history": "",
+    "last_amended": "2017-06-07",
+    "current_to": "2017-06-07",
+    "citation": "Memorandum D9-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-6",
+    "marginal_note": "Guidelines and general information",
+    "part": "Goods manufactured or produced by prison or forced labour",
+    "division": "",
+    "heading": "",
+    "text": "1. Goods that are mined, manufactured or produced wholly or in part by forced labour are prohibited from entering Canada pursuant to tariff item No. 9897.00.00 of the Customs Tariff .\n2. Goods manufactured or produced wholly or in part by prison labour are prohibited from entering Canada pursuant to tariff item No. 9897.00.00 of the Customs Tariff .\n3. Goods manufactured or produced wholly or in part by prison labour are exempted from the provisions of tariff item No. 9897.00.00 when imported by solely for personal use and not for sale or for any business or occupational use.\n4. A person who receives a notice under subsection 59(2) of the Customs Act may seek review of the determination or re-determination of tariff classification under section 60 of the Customs Act . Goods classified under tariff item No. 9897.00.00 may also be exported in accordance with applicable export law, or abandoned in accordance with section 36 of the Customs Act . For additional information on review of a tariff classification decision, please refer to CBSA Memorandum D11-6-7 – Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency .\n5. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods the importation of which is prohibited under section 136 of the Customs Tariff .\n6. The Labour Program of ESDC is the Government of Canada’s lead department for labour-related programs. The CBSA works closely with ESDC to identify goods that have been produced by prison or forced labour in order to prevent their entry into Canada. The Labour Program of ESDC researches relevant facts related to problematic supply chains and prepares reports signalling when goods are likely mined, manufactured or produced by forced labour. These reports are shared with the CBSA . The CBSA may use this information to identify and detain, upon importation, suspected goods produced by prison or forced labour, the importation of which is prohibited under tariff item No. 9897.00.00.\n7. Anyone wishing to share relevant information on prison or forced labour practices, including problematic global supply chains, that can support the Labour Program of ESDC in conducting its research and analysis can communicate at the following address: edsc.aiit.travailforce-forcedlabour.iila.esdc@labour-travail.gc.ca .\n8. Additional information on the role of the Labour Program of ESDC in supporting the prohibition on importing goods produced by prison or forced labour can be found at https://www.canada.ca/en/employment-social-development/services/labour-relations/international/support.html .\n9. Persons seeking to report suspected cases of prohibited goods being imported into Canada, including goods produced by prison or forced labour, may contact the CBSA’s Border Watch Tip Line .",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D9-1-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-6-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-6",
+    "marginal_note": "Additional resources",
+    "part": "Goods manufactured or produced by prison or forced labour",
+    "division": "",
+    "heading": "",
+    "text": "10. Importers are responsible for ensuring that any goods that they are importing into Canada are compliant with Canadian law. It is the responsibility of the importer to conduct due diligence on its supply chains to ensure that goods it imports into Canada are not mined, manufactured or produced wholly or in part by forced labour.\n11. A number of resources are available to assist companies, including importers, in conducting their due diligence. Canadian companies can contact the National Contact Point ( NCP ), or the Canadian Ombudsperson for Responsible Enterprises ( CORE ), whose mandate includes advising Canadian companies on meeting high standards of responsible business conduct. The Trade Commissioner Service ( TCS ), including through its offices in China, can also provide information as well as references to third-party entities with specialization in supply chain risks.\nAdditional information\n12. For more information on this memorandum, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D9-1-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-6-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-6",
+    "marginal_note": "References",
+    "part": "Goods manufactured or produced by prison or forced labour",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Commercial Border Programs Division Other Government Department Programs Unit Headquarters file Tariff code 9960 and tariff item No. 9897.00.00 Legislative references Customs Act Customs Tariff Prison Manufactured or Produced Goods Regulations, 1998 Other references Superseded memorandum D D9-1-6, June 5, 2012",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D9-1-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-6-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-7",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of second-hand mattresses and materials therefrom\nKey content: How to import second-hand mattresses and materials therefrom\nKeywords: Importer, second-hand mattress, commercial, prohibited importations",
+    "history": "",
+    "last_amended": "2026-03-31",
+    "current_to": "2026-03-31",
+    "citation": "Memorandum D9-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-7",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Contact us",
+    "history": "",
+    "last_amended": "2026-03-31",
+    "current_to": "2026-03-31",
+    "citation": "Memorandum D9-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-7",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo was updated to transfer the content in the new template and some minor housekeeping.",
+    "history": "",
+    "last_amended": "2026-03-31",
+    "current_to": "2026-03-31",
+    "citation": "Memorandum D9-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-7-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-7",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Regulations Respecting the Importation of Materials From Used or Second-hand Mattresses\nShort Title These Regulations may be cited as the Used Mattress Materials Regulations . General Materials from used or second-hand mattresses may be imported only if they have been cleaned and fumigated; and are accompanied by a certificate that is signed by the exporter or other person having knowledge of such cleaning and fumigation and gives complete details of the procedure used to clean and fumigate the materials, and contains a statement certifying that that procedure was carried out.",
+    "history": "",
+    "last_amended": "2026-03-31",
+    "current_to": "2026-03-31",
+    "citation": "Memorandum D9-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-7-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-7",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff Item No. 9897.00.00 prohibits the importation of used or second-hand mattresses or materials therefrom, other than mattresses imported under tariff item No. 9805.00.00 (former residents of Canada absent from Canada for at least one year), 9806.00.00 (bequests), 9807.00.00 (settlers), 9808.00.00 (representatives of foreign governments), 9809.00.00 (the Governor General), or 9810.00.00 (foreign military services), or materials from used or second-hand mattresses cleaned and fumigated in accordance with the regulations.\n2. For the purposes of this tariff item mattresses are items classified under tariff item No. 9404.21.00 (of cellular rubber or plastics, whether or not covered) and 9404.29.00 (of other materials).\n3. For greater certainty, items not classified as mattresses under tariff item No. 9404.21.00 or 9404.29.00, for the purposes of Tariff Item 9897.00.00, include camping equipment (such as bed rolls, inflatable mattresses, sleeping bags), hospital beds, foam mattresses, mattress pads, and beds that are part of vehicles, including the beds of sleeping cabins of trucks and recreation vehicles.\nMaterials from Used or Second-hand Mattresses\n4. While tariff item No. 9897.00.00 prohibits the importation of used or second-hand mattresses into Canada, part (b) of this tariff item provides for the authorization to import cleaned and fumigated materials from used or second-hand mattresses when accompanied by a certificate showing they have been cleaned and fumigated. A letter or any other document which clearly demonstrates that the above requirements have been met, is acceptable if it is signed by a person having knowledge of the cleaning and fumigating.\nCommercial Shipments of Used or Second-hand Mattresses\n5. Commercial shipments of used and second-hand mattresses are prohibited under tariff item No. 9897.00.00.\n6. Commercial importers of used or second-hand mattresses may import used and second-hand mattresses that have been reduced to materials for disposal provided that:\n- the material has been cleaned and fumigated professionally;\n- a document signed by a person having knowledge of the cleaning and fumigating, certifies that the used or second-hand mattresses materials have been cleaned and fumigated.\nProhibited Importations\n7. Section 136 of the Customs Tariff states that the importation into Canada of any goods of tariff item No. 9897.00.00 is prohibited.\n8. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods which are prohibited by virtue of the provisions of section 136 of the Customs Tariff .\nApplicable legislation\n- Customs Tariff , section 136\n- Customs Act , sections 36, 99, 101, 102, and 142\nSuperseded D memorandum\nJune 15, 2012\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-31",
+    "current_to": "2026-03-31",
+    "citation": "Memorandum D9-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-9",
+    "marginal_note": "Guidelines and General Information",
+    "part": "False Description of Geographical Origin of Goods and Goods with Trade Marks - Tariff Item No. 9897.00.00",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item 9897.00.00 prohibits in part, the importation of: \"any goods in association with which there is used any description that is false in a material respect as to the geographical origin of the goods.\" It is aimed at any description that might mislead any person to believe that the goods are of Canadian origin, or of the origin of any foreign country other than the actual country of origin.\nExceptions\n2. Articles such as labels, seals, tags, wrappers, and containers, not intended to be sold in the condition as imported but to be attached to or combined with a Canadian product, would not be affected by the prohibition of tariff item No. 9897.00.00, even though they might bear a Canadian registered trade mark containing or combined with the name \"Canada\" or the name of the location in Canada of the user of the trade name or trade mark.\n3. Information on goods, or labels attached to goods, denoting the identity and principal place of business of the persons or distributor in Canada, is not considered to contravene the provisions of tariff item No. 9897.00.00, provided the goods or labels do not contain any description that is false as to the geographical origin of the goods.\n4. This tariff item does not apply to articles imported by individuals for purposes other than commercial, as personal effects or baggage (e.g., under tariff items Nos. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00, and 9807.00.00) or as personal gifts.\n5. Where goods are found to be falsely described as provided for in paragraph 1 of this memorandum, border services officers may allow the importer to mark the goods appropriately either in the warehouse or under CBSA supervision at the importer's premises. The importer should also be directed to the requirements outlined in Memorandum D11-3-1, Marking of Imported Goods .\n6. Tariff item No. 9897.00.00 prohibits the importation of goods which are prohibited by an order under the Trade-marks Act . Goods may not be prohibited under tariff item No. 9897.00.00 until a court order specifically prohibiting their importation has been delivered to CBSA officials. Court orders for interim custody of the goods (such as interim injunctions), are not prohibitory orders and do not fall under tariff item No. 9897.00.00 .\n7. Section 136 of the Customs Tariff states, in part, that the importation of goods of tariff item No. 9897.00.00 is prohibited. The Agency draws the attention of importers/owners to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods which are prohibited under the provisions of section 136 of the Customs Tariff .\n8. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2012-05-31",
+    "current_to": "2012-05-31",
+    "citation": "Memorandum D9-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-9",
+    "marginal_note": "References",
+    "part": "False Description of Geographical Origin of Goods and Goods with Trade Marks - Tariff Item No. 9897.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Commercial Border Programs Division Other Government Department Programs Unit Headquarters file: T.C. 9967 and tariff item No.9897.00.00 Legislative references: Customs Tariff , section 136 Customs Act , sections 36, 99, 101, 102, and 142 Other references: D11-3-1 Superseded memorandum D: D9-1-9, April 20, 2012",
+    "history": "",
+    "last_amended": "2012-05-31",
+    "current_to": "2012-05-31",
+    "citation": "Memorandum D9-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-11",
+    "marginal_note": "Legislation",
+    "part": "Importation of Used or Second-hand Motor Vehicles",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Tariff - tariff item 9897.00.00\n- Used or Second-hand Motor Vehicles Regulations",
+    "history": "",
+    "last_amended": "2016-08-25",
+    "current_to": "2016-08-25",
+    "citation": "Memorandum D9-1-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-11-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-11",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Importation of Used or Second-hand Motor Vehicles",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Item 9897.00.00\n1. Tariff item 9897.00.00 of the Customs Tariff prohibits the importation of used and second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made unless the vehicle is:\n- (a) Imported under tariff items 9801.10.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00.\n- (b) Imported by a settler on the settler's first arrival but not entitled to be classified under tariff item 9807.00.00.\n- (c) Forfeited or confiscated for any offence under the customs laws, or the laws of any province of Canada.\n- (d) Left by bequest.\n- (e) Imported from the United States (US).\n- Notes: To be considered as imported from the US, a motor vehicle must have been shipped to Canada directly from the US and, prior to its entry into Canada, the vehicle must have been entered into the trade or commerce of the US and be considered admissible for importation according to Transport Canada guidelines (refer to Memorandum D19-12-1, Importation of Vehicles for further information about all aspect of vehicle admissibility).\n- Acceptable evidence to substantiate that the vehicle had entered into the trade or commerce of the US is: (a) a copy of the US customs accounting document respecting the vehicle's entry for consumption into the US, or (b) a copy of the US registration of the vehicle.\n- Motor vehicles imported into Canada from a third country via the US shall not be considered to have been imported from the US unless they have been into the trade or commerce of the US.\n- Motor vehicles delivered to Canada from a foreign trade zone or other customs-bonded facility in the US, without having first having been entered for consumption in the US, shall not be considered to have been imported from the US.\n- (f) Entitled to the benefit of the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff and imported from Mexico.\n2. When in doubt as to the applicability of tariff item 9897.00.00, it is necessary, before release will be granted to check with the Border Information Service (BIS) providing full particulars concerning the vehicle, including an illustration (if available), and complete information as to its proposed usage immediately.\nExclusions From the Application of Tariff Item 9897.00.00\n3. As per the Used or Second-hand Motor Vehicles Regulations , the following motor vehicles are excluded from the application of tariff item 9897.00.00:\n- (a) Requests to import a vehicle that has machinery or an apparatus permanently mounted that is being imported for: (i) the use in exploratory or discovery work in connection with oil or natural gas wells or for the development, maintenance, testing, depletion or production of a well up to and including the wellhead assembly, or (ii) that is used to drill for water.\n- Note: To ascertain if there are similarly-equipped vehicles in Canada, please send a request to: Manager, Trade Services Victory Building 269 Main Street, Room 100 Winnipeg MB R3C 1B3\n- (b) Vehicles that are received by a resident of Canada as a gift from a relative or friend who resides outside of Canada require the following declaration: I do solemnly declare that the motor vehicle described in this accounting document is a gift to me, for my own personal use and not for any commercial purpose, by (Name) (Address) And that no money or valuable consideration of any kind has been or will be given by me or by any other person on my behalf for the said motor vehicle. (Signature)\n- (c) Vehicles that are imported by a non-resident for permanent use by the non-resident at a summer or vacation residence occupied by the non-resident in Canada.\n- (d) Vehicles that are imported by a citizen of another country who is not a resident of Canada and who is employed in a defence establishment of the government of that country in Canada or who is on official military service in Canada.\n- Notes: Foreign government surplus vehicles, particularly four-wheel and six-wheel drive trucks, although manufactured before January 1 of the year in which importation is sought to be made, may appear to be in new and unused condition with very little mileage accumulated from their place of manufacture to their military vehicle depot or dump and to the premises of a surplus dealer. While vehicles of this class may reasonably be regarded as new and unused, they are, nonetheless, second-hand because of having passed from the manufacturer's or dealer's hands into the possession of the US Government, and, in the majority of cases, into the hands of war-surplus dealers before being acquired by Canadians for importation into Canada.\n- It should be carefully noted that new and unused motor vehicles, which are purchased from someone other than the manufacturer or a licensed motor vehicle dealer, are classed as second-hand and are also subject to tariff item 9897.00.00.\n- (e) Vehicles that are imported in accordance with the Non-residents' Temporary Importation of Baggage and Conveyances Regulations .\n- (f) Vehicles that are imported by a contractor engaged in the construction and maintenance of a leased base established in the Province of Newfoundland by the Government of the US for use by the contractor in the construction and maintenance of those bases.\n- (g) Vehicles that are diesel-powered self-propelled dump trucks that are mounted on rubber-tired wheels or on rubber-tired wheels and half-tracks and has a rated capacity, by struck volume, of not less than 7.2 cubic metres and, by payload weight, of not less than 15 tonnes and was imported for off-highway use to carry minerals or other excavated materials at a mine, quarry, gravel or sand pit or at a construction site.\n- (h) Vehicles that are imported by a former resident of Canada returning to resume residence in Canada who: (i) immediately before returning to Canada, had been a resident of another country for at least 12 consecutive months; or (ii) has been continuously absent from Canada for at least six months and, during the period of continuous absence, owned the motor vehicle for at least six months; or (iii) had emigrated from Canada or had been assigned to extended duty in another country and has been compelled to return to Canada on account of illness, unemployment, educational needs or on account of other personal reasons of a similar nature.\n- (i) Vehicles that are imported by a resident of Canada returning to Canada who: (i) immediately before returning to Canada, had been a resident of another country for at least 12 consecutive months; or (ii) has been continuously absent from Canada for at least six months and, during the period of continuous absence, owned the motor vehicle for at least six months; or (iii) had emigrated from Canada or had been assigned to extended duty in another country and has been compelled to return to Canada on account of illness, unemployment, educational needs or on account of other personal reasons of a similar nature.\n- Notes: Importations from the US of motor vehicles, built in Canada and entered into the commerce of the US under the provisions of the Auto Pact, are considered as US-used or second-hand motor vehicles. Consequently, the provisions for Canadian goods returned in the Customs Tariff are not applicable to these vehicles. Tariff item 9897.00.00 is applicable in these cases where the vehicles do not meet the age restrictions specified in the Customs Tariff or are not exempted by the Used or Second-hand Motor Vehicles Regulations .\n- Seized motor vehicles, which originated in Canada or were once duty paid into Canada, and are subsequently purchased at auctions in the US, may be imported under tariff item 9813.11.11 or 9814.00.00, provided they are returned without having been advanced in value, improved in condition, or combined with other articles abroad. In these circumstances, the prohibition on used or second-hand motor vehicles will not be applied.\n- Used or second-hand vehicles imported into Canada directly from countries other than the US remain subject to prohibition at importation, except where exempted by the Used or Second-hand Motor Vehicles Regulations and where considered admissible for importation according to Transport Canada and Environment Canada guidelines.\n- The onus rests with the purchaser/importer to confirm the overall compliance status of any vehicle prior to importing it into Canada (refer to Memorandum D19-12-1, Importation of Vehicles for further information about all aspect of vehicle admissibility).\n- (j) Vehicles that are not less than 15 years old.\n- Notes: For the purposes of Tariff 9897.00.00, the age of a motor vehicle is determined by the month and year during which work was completed on the vehicle at the place of main assembly. For example, a vehicle manufactured in May 2000 would be considered to be 15 years old on May 1, 2015. Information concerning the date of manufacture is usually noted on the vehicle's statement of compliance label affixed by the manufacturer. In the absence of a label, the importer will have to provide additional evidence to border services officers to demonstrate the age of the vehicle.\n- The “model year” of the vehicle is not a sufficient factor in determining the age of imported used or second-hand vehicles. For example, a “2000” vehicle manufactured in June 2000 would not be admissible until June 1, 2015, and a “2001” vehicle manufactured in September 2000 would not be admissible until September 1, 2015.\n- (k) Vehicles that are manufactured before January 1 st of the model year of the vehicle but imported after that date and before December 31 st of that year.\n- (l) Vehicles that are imported as a formula or sports racing car and may not be licensed for use on a public highway.\n- (m) Vehicles that are imported by a resident of Canada who acquired the vehicle outside of Canada as a replacement for another motor vehicle owned by the resident that was damaged, in an accident that occurred outside of Canada, to such an extent that repair was impractical.\n- (n) Vehicles that are vehicles in respect of which the Foreign Aircraft Servicing Equipment Remission Order, 1992 applies upon its importation.\n- (o) Vehicles that are imported temporarily and in respect of which a temporary entry remission order, or any other that permits temporary entry for commercial purposes, applies upon its importation.\n- (p) Vehicles that are forfeited pursuant to the Controlled Drugs and Substances Act .\n- (q) Vehicles that are imported temporarily under tariff item 9802.00.00 or 9803.00.00.\n- (r) Vehicles that are goods in respect of which sections 4 and 7 of the Akwesasne Residents Remission Order applies upon importation.\n- Note: The above noted vehicles must have been imported for personal use from the US by an Akwesasne resident and at the time of importation must be reported pursuant to section 12 of the Customs Act and accounted for pursuant to section 32 of the Customs Act at the Cornwall Canada Border Services Agency (CBSA) office. They must also comply with Canadian safety standards outlined in the Motor Vehicle Safety Act and the Motor Vehicle Safety Regulations .\n- (s) Vehicles that are imported by the original purchaser and the vehicle is imported for (i) the personal use of the original purchaser or the original purchaser's household, (ii) the vehicle is not imported for use in a business, in a manufacturing establishment or as equipment to be used by a contractor, and (iii) the bill of sale for the vehicle does not specify that the vehicle has been used as a demonstration vehicle or by a car rental company.\n- Note: The above is interpreted to mean a vehicle which was purchased new by its original owner but imported in a year which was subsequent to the year of purchase.\nTransport Canada and Vehicle Importation\n4. The CBSA assists Transport Canada with the administration of the Motor Vehicle Safety Act and Motor Vehicle Safety Regulations , which requires imported vehicles to comply with prescribed import requirements.\n5. There are also specific admissibility conditions and border processing requirements for vehicles which are deemed to be at a total loss due to collision, fire, flood accident or any other occurrence requiring repair for which the cost is deemed unreasonable and the vehicle is being imported for parts only.\n6. For detailed information about all aspect of Transport Canada's vehicle importation requirements, refer to Memorandum D19-12-1, Importation of Vehicles .\n7. The onus rests with the purchaser/importer to confirm the overall compliance status of any vehicle prior to importing it into Canada. This also applies to vehicles imported to be dismantled for parts.\nEnvironment Canada and Vehicle Importation\n8. On-road vehicles may be subject to the On-Road Vehicle and Engine Emission Regulations under the Canadian Environmental Protection Act,1999 , administered by Environment Canada. For further information contact Environment Canada (refer to Additional Information section).\n9. Off-road vehicles may be subject to the Marine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment Canada. For further information contact Environment Canada (refer to Additional Information section).\nTariff Determination and Duties and Taxes\n10. Used or second-hand motor vehicles are subject to the payment of applicable customs duty, the goods and services tax, and other taxes imposed under the Excise Tax Act .\n11. The rate of duty applicable to used motor vehicles imported from the US will depend upon the origin of the vehicle. Vehicles of US origin will be subject to the US tariff rate. Vehicles which originated in other countries and which are not entitled to the benefit of the US tariff rate will be subject to the Most-Favoured-Nation Tariff rate when imported from the US.\n12. All damaged used and second-hand motor vehicles, which are imported for parts, are to be classified under tariff item 8708.99.99.19 for the vehicles of heading 87.03, and 8708.99.99.99 for other vehicles as parts and accessories of a motor vehicle.\n13. Motor vehicles imported for scrap metal (not vehicle parts), are to be classified under tariff item 7204.49.11 as waste and scrap iron or steel. Prior to importation, they must be rendered unusable as either a vehicle or parts by one of five processes outlined in the Explanatory Notes to the Harmonized Commodity Description and Coding System for heading 72.04.\nAdditional Information\n14. For additional information, on all aspects of Transport Canada's vehicle importation requirements, importers can contact:\nMotor Vehicle Safety Directorate Transport Canada Place de Ville, Tower C 330 Sparks Street Ottawa, ON K1A 0N5\nTelephone: 1-800-333-0371 (toll-free in Canada and the United States) or 613-998-8616 Fax: 613-998-8541 Email: mvs-sa@tc.gc.ca Website: www.tc.gc.ca\n15. For additional information on Environment Canada's importation requirements, importers can contact:\nEnvironment Canada Inquiry Centre 10 Wellington, 23 rd Floor Gatineau, QC K1A 0H3\nTelephone: 819-997-2800 (toll free in Canada only) 1-800-668-6767 Facsimile: 819-994-1412 Teletypewriter: 819-994-0736 Email: envirinfo@ec.gc.ca\n16. For more information, within Canada you may access the CBSA's Border Information Service (BIS) free of charge by calling 1-800-461-9999 . From outside of Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long distance charges will apply). TTY is also available within Canada: 1-866-335-3237 . To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time.",
+    "history": "",
+    "last_amended": "2016-08-25",
+    "current_to": "2016-08-25",
+    "citation": "Memorandum D9-1-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-11-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-11",
+    "marginal_note": "References",
+    "part": "Importation of Used or Second-hand Motor Vehicles",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Tariff Controlled Drugs and Substances Act Customs Act Motor Vehicle Safety Act Canadian Environmental Protection Act,1999 Excise Tax Act Used or Second-hand Motor Vehicles Regulations Non-residents' Temporary Importation of Baggage and Conveyances Regulations Motor Vehicle Safety Regulations On-Road Vehicle and Engine Emission Regulations Marine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations Foreign Aircraft Servicing Equipment Remission Order, 1992 Akwesasne Residents Remission Order Other references: D19-12-1 Superseded memorandum D: D9-1-11 dated June 14, 2016",
+    "history": "",
+    "last_amended": "2016-08-25",
+    "current_to": "2016-08-25",
+    "citation": "Memorandum D9-1-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-11-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-13",
+    "marginal_note": "White Phosphorous Matches",
+    "part": "White Phosphorous Matches",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum outlines and explains the provisions of tariff item No. 9897.00.00 which prohibits the entry into Canada of white phosphorous matches.\nLegislation\nCustoms Tariff\nTariff item No. 9897.00.00 reads, in part: \"White phosphorus matches\"\nSection 136. (1) The importation of goods of tariff item Nos. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited.\n(2) Subsection 10 (1) does not apply in respect of goods referred to in subsection (1).\nCustoms Act\nDetention of controlled goods\n101. Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.",
+    "history": "",
+    "last_amended": "2013-06-26",
+    "current_to": "2013-06-26",
+    "citation": "Memorandum D9-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-13",
+    "marginal_note": "Guidelines and General Information",
+    "part": "White Phosphorous Matches",
+    "division": "",
+    "heading": "",
+    "text": "1. When an importation of matches is suspected to be prohibited by tariff code 9897.00.00, the goods shall be detained. CBSA will submit a sample of this article to the CBSA Laboratory for testing purposes, if necessary and wait for a response.\n2. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-350 0 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2013-06-26",
+    "current_to": "2013-06-26",
+    "citation": "Memorandum D9-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-13",
+    "marginal_note": "References",
+    "part": "White Phosphorous Matches",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Commercial Border Programs Division Other Government Department Programs Unit Headquarters file: Tariff code 9966, tariff item 9897.00.00 Legislative references: Customs Tariff , section 136 Customs Act , section 101 Other references: Superseded memorandum D: D9-1-13, January 1, 1988",
+    "history": "",
+    "last_amended": "2013-06-26",
+    "current_to": "2013-06-26",
+    "citation": "Memorandum D9-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-15",
+    "marginal_note": "Legislation",
+    "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff – Tariff Item 9899.00.00 Canadian Charter of Rights and Freedoms – section 1 and subsection 2(b) Criminal Code – subsections 46(2), 59(4), and 320(8) Customs Act – sections 36, 58, 60 and 142 and subsection 152(3)",
+    "history": "",
+    "last_amended": "2017-07-12",
+    "current_to": "2017-07-12",
+    "citation": "Memorandum D9-1-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason",
+    "division": "",
+    "heading": "",
+    "text": "The Uniqueness of Hate Propaganda, Sedition and Treason Decisions in the Canada Border Services Agency’s (CBSA) Mandate\n1. In the course of administering the many laws of Parliament that regulate, control or prohibit the importation of goods into Canada, CBSA officials deal with a wide range of goods.\n2. Importation of certain categories of goods is prohibited under Customs Tariff item 9899.00.00. One category under tariff item 9899.00.00 involves material that is suspected of constituting hate propaganda, sedition or treason as defined in subsections 46(2), 59(4) and 320(8) of the Criminal Code . The Customs Tariff prohibits the importation of such material into Canada, including written, visual and audio materials.\n3. Unlike many other goods routinely dealt with by CBSA officials, expressive materials have been found by the courts to be protected by the freedom of expression guarantee set out in subsection 2(b) of the Canadian Charter of Rights and Freedoms . Although not specifically tested in the courts to date, it is believed that, in respect to hate propaganda, sedition and treason, as with obscenity, the infringement of section 2(b) of the Charter is justified under its own section 1, because the overriding objective of the law is the avoidance of harm to society and that is a sufficiently substantial concern to warrant a restriction on freedom of expression.\n4. As a result the handling of suspect hate propaganda, sedition and treason, and the decision-making process for classifying material as hate propaganda under tariff item 9899.00.00, have different repercussions for the CBSA and for importers than do comparable decisions made in relation to other goods that do not involve Charter issues.\nService Standard\n5. Decisions concerning the classification of goods detained as suspect hate propaganda, sedition and treason must be made in a timely manner. The CBSA provides a 30-day service standard at both the determination and re-determination levels. This means that, in general, suspect goods must be classified within 30 days of the date of detention, and that the importer must be promptly notified of the decision. Where an importer makes a request for a re-determination of the classification, pursuant to Section 60 of the Customs Act , the decision must also be made within 30 days of the receipt of the importer's request. If a determination or re-determination is not rendered within the 30-day period, those specific goods should be allowed importation. It should be noted that the size and complexity of the shipment might have an impact on meeting the service standard.\nDetermining Whether Goods are Hate Propaganda\n6. Goods that constitute hate propaganda under the Criminal Code are those that contain depictions and/or descriptions that advocate or promote genocide or that publicly incite or willfully promote hatred against an identifiable group, distinguished by colour, race, religion, national or ethnic origin, age, sex, sexual orientation, gender identity or expression, or mental or physical disability.\n7. Goods may be prohibited as hate propaganda if they advocate or promote the genocide of an identifiable group. Genocide is defined as acts committed with the intent to destroy, in whole or in part, an identifiable group, either by killing members of the group or by deliberately inflicting on the group conditions of life calculated to bring about its physical destruction.\n8. Goods that incite or promote hatred against an identifiable group, by incorporating some or all of the following allegations, may be prohibited as hate propaganda:\n- (a) allegations that an identifiable group is to blame for serious economic or social problems;\n- (b) allegations that an identifiable group manipulates media, trade, finance, government or world politics to the detriment of society;\n- (c) allegations that an identifiable group is inferior or superior to another group; and/or\n- (d) allegations that an identifiable group weakens or threatens society, in whole or in part.\nDetermining Whether Goods are Seditious\n9. Goods that are of a seditious character are, for example, goods that contain depictions and/or descriptions that advocate the use of force, without the authority of law, as a means of accomplishing governmental change within Canada.\nDetermining Whether Goods are Treasonable\n10. Goods that are of a treasonable character are, for example, goods that contain depictions and/or descriptions that advocate the use of force or violence to overthrow the Government of Canada or a province, or which communicate or make available to an agent of a state other than Canada, without lawful authority, any military or scientific information that may be used by the state for a purpose prejudicial to the safety or defence of Canada.\nDefences and Exceptions\n11. Goods that may constitute hate propaganda, through their willful promotion of hatred, will not be classified under tariff item 9899.00.00 if the goods are found to:\n- (a) communicate statements that are established to be true;\n- (b) predominately express, in good faith, an opinion on a religious subject or an opinion based on a belief in a religious text;\n- (c) be relevant to any subject of public interest, the discussion of which is for the public benefit and, on reasonable grounds, are believed to be true; or\n- (d) be intended, in good faith, to point out, for the purposes of removal, matters producing or tending to produce feelings of hatred toward an identifiable group in Canada.\n12. Similarly, goods that may constitute sedition will not be classified under tariff item 9899.00.00 if the goods are found to have only the intention, in good faith to:\n- (a) show that Her Majesty has been misled or mistaken in her measures;\n- (b) point out errors or defects in the government or constitution of Canada or a province, in the Parliament or the legislature or a province, or in the administration of justice in Canada;\n- (c) procure, by lawful means, the alteration of any matter of government in Canada; or\n- (d) point out, for the purposes or removal, matters that produce or tend to produce feelings of hostility or ill-will between different classes of persons in Canada.\nOther Considerations\n13. It should be emphasized that every suspect item is to be assessed in its entirety, with full recognition given to freedom of expression. Each item is to be considered as a whole and its overall nature and dominant characteristics assessed. A section of work that is found to contain areas of concern, as outlined in this memorandum, must be assessed as part of the entire work and in the context of the entire work's theme. However, goods essentially made up of many individual elements are not to be treated as a whole and may be prohibited on the basis of any one of the elements that falls within the provisions of tariff item 9899.00.00. For example, a magazine or newspaper may be considered on a segment-by-segment basis.\nNote : For the purposes of tariff item 9899.00.00, goods that are made (manufactured, printed, purchased, etc.) in Canada and subsequently exported are considered to constitute an importation on their return to Canada.\nAdditional Information\n14. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2017-07-12",
+    "current_to": "2017-07-12",
+    "citation": "Memorandum D9-1-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-15-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-15",
+    "marginal_note": "Appendix",
+    "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason",
+    "division": "",
+    "heading": "",
+    "text": "Advance Reviews and Importers' Rights\nAdvance Reviews\n1. Individuals or commercial importers who encounter difficulty in determining whether goods are in compliance with these guidelines may submit a sample of the goods, prior to importation, to the Prohibited Importations Unit (PIU), at Headquarters, for review. An official from the Unit will then provide an opinion regarding the admissibility of the goods into Canada. This service is designed to promote voluntary compliance with the legislation in cases where the classification of specific materials is not immediately clear. Importers can arrange for an advance review by contacting the PIU in Ottawa, at 613-954-7049. It should be noted that any sample goods submitted to the PIU for the purposes of an advance review will not be returned.\nImporters' Rights\nWhen Suspected Goods are Detained – Notification\n2. An importer, whose goods are suspected of being hate propaganda according to the legislation, will be provided with a written notice of detention containing the following information: a brief description of the goods detained as suspected hate propaganda; the port of entry where the goods are detained; the date of detention; and a contact name and telephone number. This information will be provided in the top portion of the Form K27, Notice of Detention/Determination.\n3. Once a full review of the goods has been conducted, generally within 30 days of the date of detention, the importer will be notified of the determination in writing (i.e. whether the goods are prohibited or released).\n4. If the goods are found to be admissible, the importer will receive a written notice of determination containing a brief description of the goods and the date of determination. This information will be provided by way of Part B of the Form K27. The goods will then be released to the importer, subject to the payment of any applicable duties and/or taxes.\n5. If the goods are prohibited as hate propaganda, the importer will receive a written notice of determination containing the following information: a brief description of the goods; the date of determination; the reasons for prohibition; and a list of options available to the importer, including instructions for appeal. This information will be provided by way of Part B of the Form K27.\n6. If a shipment contains more than one prohibited title, the Form K27A, Continuation Sheet, will be used by CBSA officials to indicate to the importer the specific reasons for which each title was prohibited. A completed Form K27A will then accompany the completed Form K27.\nWhen Goods are Prohibited – Importers' Rights\n7. When goods are deemed to be hate propaganda, and are therefore prohibited, the importer may exercise any one of the following options, as set out on the reverse of the Form K27, Notice of Detention/Determination:\n- (a) the decision may be appealed by writing to the Prohibited Importations Unit - Recourse, within 90 days of the date of the determination, referring to the title of the material, the applicable Form K27 control number, and any other applicable information;\n- (b) the goods may be exported, under customs control and at the importer's expense and arrangement; or\n- (c) the goods may be abandoned to the Crown, pursuant to section 36 of the Customs Act , in which case the material will be destroyed, pursuant to section 142.\n8. If the importer fails to appeal or to provide instructions either to export or to abandon the goods within 90 days of the date of decision, the goods will be considered forfeit and will be destroyed.",
+    "history": "",
+    "last_amended": "2017-07-12",
+    "current_to": "2017-07-12",
+    "citation": "Memorandum D9-1-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-15-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-15",
+    "marginal_note": "References",
+    "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Prohibited Importations Unit – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-2 Legislative references: Customs Tariff Canadian Charter of Rights and Freedoms Criminal Code Customs Act Other references: Superseded memorandum D: D9-1-15 dated June 19, 2017",
+    "history": "",
+    "last_amended": "2017-07-12",
+    "current_to": "2017-07-12",
+    "citation": "Memorandum D9-1-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-17-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-17",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda",
+    "division": "",
+    "heading": "",
+    "text": "1. The handling of suspect material and the decision-making process for classifying material as obscenity or hate propaganda under tariff item 9899.00.00 have different repercussions for the CBSA and for importers than do comparable decisions made in respect of other goods that do not involve issues relating to the Canadian Charter of Rights and Freedoms .\n2. Before goods can be detained as suspect obscenity or hate propaganda, CBSA officials must first determine the presence of the undue exploitation of sex or the targeting of an identifiable group. They must also search the Technical Reference System (TRS) for any previous decisions made in respect of identical goods.\n3. All suspect goods not found in the TRS and requiring a determination must be detained and forwarded to the Prohibited Importations Unit (PIU) at Headquarters in Ottawa, where the determination will be made.\n4. A summary of this process is set out in Appendix A .\nTargeting\n5. Effective targeting is an essential element in the success of the prohibited importations program.\n6. By applying appropriate targeting criteria and using a risk management approach prior to the actual detention of goods, CBSA officials will ensure more accurate detentions and, ultimately, a higher rate of prohibition. This will ensure that there is no unnecessary infringement upon the right to freedom of expression guaranteed by the Charter.\n7. CBSA officials are reminded that the CBSA does not target importers in relation to potential obscenity or hate propaganda.\n8. Material should only be targeted for closer examination when it meets one or more of the following criteria:\n- (a) The invoice description of the goods, and/or any other documentation available, describes the importation and gives an indication that the shipment may contain suspect material that has been previously prohibited by the CBSA;\n- (b) The exporter is known to deal in obscenity or hate propaganda;\n- (c) The geographic origin of the production or publishing company is known in relation to obscenity or hate propaganda;\n- (d) There is approved intelligence information relating to the shipment;\n- (e) There is other information known about the goods that would lend itself to possible obscenity or hate propaganda.\n9. Suspect material takes many forms, including written, visual and audio materials. This commonly includes DVDs, books, graphic novels, magazines and electronic devices. Laptops, smartphones and other electronic devices are unique material types and must be dealt with differently, as set out below.\nPreliminary Examination\n10. During the initial examination of suspect goods, CBSA officials must scan for the undue exploitation of sex (obscenity) or the targeting of an identifiable group (hate propaganda). For more detailed information, refer to the current versions of Memoranda D9-1-1, Canada Border Services Agency’s Policy on the Classification of Obscene Material and D9-1-15, Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason respectively.\n11. Following the initial examination, if the goods are found not to contain the undue exploitation of sex or the targeting of an identifiable group, the goods must be released immediately. No Form K27, Notice of Detention/Determination is required, as the goods have not been detained.\n12. For commercially-reliable titles, when the undue exploitation of sex or the targeting of an identifiable group is suspected during the initial examination of the goods, CBSA officials should proceed with a search of the TRS, looking for an exact match to the suspect item.\nTechnical Reference System (TRS)\n13. The TRS is a part of the Customs Commercial System (CCS) and identifies material that has previously been determined by the PIU. In the case of all suspect material identified as a result of targeting, the TRS should be consulted immediately in order to determine whether the suspect item has been previously reviewed. Appendix B provides a step-by-step guide on accessing the TRS and searching for titles of suspect material.\n14. It is important for CBSA officials to ensure that the suspect item (i.e. title, material type, running time, number of pages, etc.) matches the TRS listing exactly.\n15. CBSA officials must also always ensure that they are looking at the most recent decision on the TRS, as well as the most exact match, as some titles will appear more than once. In instances where a TRS search results in more than one entry for a given title, the last entry to appear, in respect of that same material type, is the most current and should be consulted first.\nTRS Results and Actions\n16. When the exact item appears in the TRS as “Prohibited: N”, the item is admissible and must be released to the importer immediately, subject to the payment of any applicable duties and/or taxes. A Form K27 is not required, as the goods have not been detained.\n17. When the exact item appears in the TRS as “Prohibited: Y” the item is prohibited. As a result, the top portion and both parts A and B of the Form K27 must be completed in full, quoting the TRS number and providing the reasons for prohibition. The appropriate copy of the Form K27 must be forwarded to the importer and the remaining copies distributed as required.\n18. Goods that have been incorrectly forwarded to the PIU for determination will be immediately returned to the originating port for processing.\n19. When the exact item does not appear in the TRS, but remains suspect, further review is required.\n20. When the exact item does not appear in the TRS, CBSA officials must examine the goods more closely, searching for indicators of obscenity or hate propaganda. For detailed information on these indicators, refer to Memoranda D9-1-1, Canada Border Services Agency’s Policy on the Classification of Obscene Material and D9-1-15, Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason respectively.\n21. If the suspect item does not contain any indicators, the item must be released to the importer immediately. No Form K27 is required, as the goods have not been detained.\n22. If the suspect item is found to contain indicators, the item must be detained for determination by the PIU. The top portion and Part A of the Form K27 must be completed in full. The appropriate copy of the Form K27 must be provided to the importer and the item forwarded to the PIU, along with a copy of the Form K27.\n23. When a shipment contains multiple items, some of which have been previously prohibited and others that are suspect, the top portion and both Parts A and B of the Form K27 must be completed. In Part A, all of the detained and prohibited titles in the shipment must be listed. In Part B, only the titles that have been previously prohibited, as per the TRS, should be listed in the appropriate area. An asterisk must then be inserted in Part B explaining that the remaining titles have been forwarded to the PIU for determination. In cases where a shipment also contains non-suspect material, the admissible goods must be immediately released to the importer and should not be reflected on the Form K27, as they have not been detained.\nForm K27\n24. The Form K27, Notice of Detention/Determination, is required when suspect goods are detained and/or prohibited, as per the TRS, as obscenity or hate propaganda.\n25. CBSA officials must always use the current version of the Form K27. The current version is available to all CBSA officials electronically, exclusively through the CBSA’s intranet under “Forms and Templates”. All forms are to be completed legibly and, whenever possible, electronically.\n26. In the space labelled “Regional Control No.” the port is to maintain a log in order to assign a separate running control number to each Form K27. All regional control numbers must be entered in the same manner, listing the calendar year, the unique port number, the term “K27”, and a sequential four-digit number (e.g. 2016-803-K27-0001). Note that the numbering system will begin again at the start of each new calendar year.\n27. When goods are detained as suspect obscenity or hate propaganda, both the top portion and Part A of the Form K27 must be completed in full.\n28. When goods are prohibited as obscenity or hate propaganda, as per the TRS, the top portion, Part A and Part B of the Form K27 must be completed in full.\n29. Care must be taken to ensure that all of the appropriate fields on the Form K27 are completed in full. If a CBSA official is unable to fit all relevant information into the space provided on the Form K27, an attached list is to be used and referenced on the K27 accordingly.\n30. Completed copies of the Form K27 are to be distributed as follows:\n- (a) one copy – importer/consignee\n- (b) one copy – Prohibited Importations - Headquarters\n- (c) one copy – point of entry (originating CBSA office)\n- (d) one copy – regional intelligence\n- (e) one copy – goods control (to accompany detained goods)\nForm K27A\n31. When a shipment contains more than one prohibited title, the Form K27A, Continuation Sheet, is required. The current version of this form is available to all CBSA officials electronically, exclusively through the CBSA’s intranet under “Forms and Templates”. Care must be taken to ensure that all of the relevant fields are completed in full.\n32. The Form K27A is to be distributed in the same manner as the Form K27.\nAbandoning Goods\n33. Importers have the right to abandon suspect goods to the Crown, as forfeit, prior to determination. If an importer wishes to exercise this right, CBSA officials should complete the top portion and Part A of the Form K27 and have the importer authorize the abandonment by signing in the designated area, just below Part A. A copy of the completed Form K27 is to be provided to the importer and the remaining copies distributed accordingly. Abandoned goods may be destroyed immediately or be adequately secured in the interim. Abandoned goods are not to be forwarded to the PIU.\nExporting Goods\n34. Importers have the right to export prohibited obscenity and hate propaganda from Canada within 90 days of the date of determination. All exportations must be done under CBSA oversight and at the importer’s arrangement and expense. Importers are responsible to ensure that the goods can be legally exported to the destination country they have chosen. Goods held inland, such as those prohibited at international mail centres, may only be exported by a licensed customs bonded carrier. All exportations of prohibited goods must be fully documented on a Form E15, Certificate of Destruction/Exportation .\nForwarding Goods\n35. Only suspect goods that have been properly detained on a Form K27 may be forwarded to the PIU for determination. All non-suspect goods must be immediately released to the importer.\n36. Goods that have been incorrectly forwarded to the PIU for determination will be returned to the originating port for processing.\n37. The suspect material must be forwarded to the PIU immediately in order to ensure that a determination is made within 30 days of the date of detention. As this timeframe is court-directed, the CBSA must make every effort to ensure that this deadline is met.\n38. As suspect goods are controlled, they must be sent to the PIU using only a reputable overnight courier service. This will ensure that the goods arrive promptly and can be traced throughout the shipping process. Regular mail or internal mail are not acceptable shipping methods.\n39. Goods, and the required Form K27, should be securely packaged and couriered to the following address:\nProhibited Importations Unit Canada Border Services Agency c/o CBSA Mail Processing Unit 2215 Gladwin Crescent, Entrance C Ottawa ON K1A 0L8\n40. When a shipment contains multiple copies of the same item, only one copy of each title should be sent to the PIU for determination. The remaining copies must be held securely at the port until further notice.\n41. Once suspect goods have been properly detained on a Form K27 and are forwarded to Ottawa for a determination, CBSA officials should immediately notify the PIU. An e‑mail message should be sent to piu-uip@cbsa-asfc.gc.ca advising the PIU of the specifics of the goods that have been detained and providing the shipping details. When an electronic version of the Form K27 has been prepared for the detention, a copy should be attached to the e-mail message. When required, advisals may also be conveyed by fax, at 613-957-4653.\n42. If confirmation of the receipt of goods has not been received from the PIU within five working days of the goods having been sent, the port must follow up by contacting the PIU.\n43. Copies of the Forms K27 and K27A, as well as the related shipping paperwork, must be retained at the port for reference.\nElectronic Goods and Digital Storage Devices\n44. When detaining electronic goods for determination, the device itself must be detained along with any necessary peripherals such as batteries, power cords, external drives, etc. If passwords are required to access the files held on the device, CBSA officials must also ensure that these passwords are properly noted and forwarded to the PIU.\nProhibited Importations Unit (PIU)\n45. All new determinations of obscenity and hate propaganda will be made by the PIU at Headquarters. The PIU enters determinations on commercially-reliable goods into the TRS database to allow the release or prohibition of identical goods at the time of importation.\n46. When a detained item sent to the PIU for a determination is found to be admissible, the item will be returned to the port of entry for immediate release to the importer, subject to the payment of any applicable duties and/or taxes. Both the port of entry and the importer will be provided with written notice of the determination by way of the Form K27.\n47. When a detained item is determined by the PIU to be inadmissible, the item will be retained by the Unit. Both the port of entry and the importer will be provided with written notice of the determination, by way of the Form K27. A list of options will also be provided to the importer.\nDestruction of Goods\n48. Adequate control must be maintained for prohibited and abandoned goods until their final disposition.\n49. In the case of goods abandoned to the Crown, the destruction may take place immediately, provided that the importer has signed the designated area of the Form K27.\n50. In the case of prohibited goods, destruction is not to take place until at least 120 days after the date of determination (30 days after the statutory appeal period of 90 days).\n51. Prohibited goods cannot be recycled or resold and they must be destroyed in a secure environment.",
+    "history": "",
+    "last_amended": "2018-09-20",
+    "current_to": "2018-09-20",
+    "citation": "Memorandum D9-1-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-17-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-17",
+    "marginal_note": "Appendix A – Process for Dealing With Suspect Obscenity and Hate Propaganda",
+    "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda",
+    "division": "",
+    "heading": "",
+    "text": "Process for Dealing with Suspect Obscenity and Hate Propaganda\nProcess for Dealing with Suspect Obscenity and Hate Propaganda The flow chart illustrates the process when dealing with material that is suspected of constituting obscenity or hate propaganda as per Custom tariff item 9899.00.00. When goods are identified as suspect material, the first step is to search the TRS to determine whether an identical title has already been classified. The search in TRS will lead you in one of three directions: 1. If the exact item appears in the TRS, with the screen indicating “Prohibited: N”, the item will then be released immediately to the importer, subject to payment of applicable duties and/or taxes. No form K27 is required. 2. If the exact item appears in the TRS, with the screen indicating “Prohibited: Y”, the item will be prohibited entry. Part A and Part B of the Form K27 are to be completed and distributed as per the distribution list. The item is then securely stored for 120 days to allow for the importer to exercise their options to export or abandon the goods, or appeal the determination. If the importer chooses to abandon or forfeit the goods, they will be destroyed following CBSA guidelines. 3. If the exact item does not appear in the TRS, the material is to be scanned, searching for indicators of obscenity or hate propaganda. Results of further review will lead to one of two processes, depending on whether or not indicators are found: a. If indicators of obscenity or hate propaganda are found: i. Complete Part A of the form K27 and provide a copy of the form to the importer. The item is then to be properly packaged and forwarded to the PIU for determination, along with the proper copy of the form K27. 1. If the PIU determines the item to be admissible , they will distribute completed copies of the form K27 according to the distribution list – and then return the material to the port of entry for immediate release to the importer, subject to payment of applicable duties and/or taxes. 2. If the PIU determines the item to be prohibited , they will distribute completed copies of the form K27, as per the distribution list. The item will be stored at the PIU for 120 days to allow for the importer to exercise their options to export or abandon the goods, or appeal the determination. If the importer chooses to abandon or forfeit the goods, they will be destroyed following CBSA guidelines. b. If indicators of obscenity or hate propaganda are not found, the item is to be released immediately to the importer, subject to payment of applicable duties and/or taxes. No form K27 is required. Close window",
+    "history": "",
+    "last_amended": "2018-09-20",
+    "current_to": "2018-09-20",
+    "citation": "Memorandum D9-1-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-17-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-17",
+    "marginal_note": "Appendix B – TRS Title Search",
+    "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda",
+    "division": "",
+    "heading": "",
+    "text": "1. After signing onto CCS, type TRS in the Trans prompt line and press Enter.\n2. From the TECHNICAL REFERENCE MENU screen, type RTRV in the Trans prompt line and press ENTER.\n*If the screen freezes up during any stage of the search, (a little stickman figure will appear at the bottom left of the screen), press SCROLL LOCK to unlock the screen and proceed.\nTRFMENU0 10 TECHNICAL REFERENCE - TECHNICAL REFERENCE MENU 05/04/01 Trans - Description CINQ - Case Inquiry DEC - Decision Type Menu DECQ - Decision Inquiry DEST - Decision Status History INV- Inventory Type Menu PLCY - Policy Type Menu RTRV - Retrievals SIMA - Special Import Measures Menu STS- Status Menu CCS - CCS System Menu EXIT - Exit Application HELP - Display Valid Responses Trans: RTRV\n3. From the DECISION RETRIEVAL TYPE MENU screen, type PROH in the Trans prompt line and press ENTER.\n* To return to this screen at any time, press PAUSE/ BREAK.\nTRFRTMN0 10 TECHNICAL REFERENCE - DECISION RETRIEVAL TYPE MENU 05/04/01 Trans - Description FTA - Origin Decisions GEN - General Decisions INST - Inst/End-Use Decisions MARK - Marking Decisions OIC - OIC Decisions PROH - Prohibited 9956 Decisions VALU - Valuation Decisions CCS - CCS System Menu EXIT - Exit Application HELP - Display Valid Responses RETURN - Return To Previous Menu TRS - Technical Reference Menu Trans: PROH\n4. From the PROHIBITED 9956 RETRIEVALS screen, type the title into the space provided and press ENTER.\nTRFSPRC0 TECHNICAL REFERENCE - PROHIBITED 9956 RETRIEVALS Title : VISTA VALLEY P.T.A. Language: E Author : SI Issue Material Type/Title Trans: DC945025 ENTER RETRIEVAL CRITERIA\n5. Place an X next to the most precise title match and press ENTER.\n* To advance to the next page and view more titles, use the F5 key. To view the previous page of titles, use the F4 key. To return to the previous screen, use the F2 key. TRFGKWH0 TECHNICAL REFERENCE - KEYWORD REVIEW NEXT Keyword: VISTA VALLEY P.T.A. Origin agreement: SI VISION OF LOVE VISIONS OF FANTASY ALL-MALE CLASSICS SERIES, DIRECT MALE VISIONS OF VICE (4 PAGES OF PHOTOS) VISIONS…, ILLUMINISTIC CONSPIRACIES AND END-TIME PROPH X VISTA VALLEY P.T.A. VISTAPRO USER MANUAL VISUAL COLLECTION VIT AGRESSION / DOD AT ZOG VIVE A VERDADE, REVOLUCAO DA VERDADE, LISBOA VIVID RAW Trans: 6. Place an X next to the most exact match by title / volume / issue / material type and press ENTER. *When there is more than one entry for any given title, ensure that the material type is an exact match to the suspect item. * To advance to the next page and view more titles, use the F5 key. To view the previous page of titles, use the F4 key. To return to the previous screen, use the F2 key. TRFSPRC0 TECHNICAL REFERENCE - PROHIBITED 9956 RETRIEVALS Title : VISTA VALLEY P.T.A. Language: E Author : SI - Issue - Material Type/Title X - DVD - VIDEO CASSETTES VIDEO CASSETTES CD ROM DVD Trans: 7. The decision screens contain three pages of input. Each screen must be reviewed. From the first screen, note the “TRS No” and the prohibition decision: “Prohibited: N” = admissible “Prohibited: Y” = prohibited TRFPDEI0 TECHNICAL REFERENCE - PROHIBITED 9956 DECISION INQUIRY Case No : F0254022 Type : F Decsn Status: 850 Officer ID : BXC227 TRS No : 200149 Effect Date: 04/05/17 New TRS No : Expiry Date: 99/99/99 Repl TRS No: Class No : . . . Adj/Appl No: Decsn Level : REQ Rev Officer: BXC227 File No : 4547-5-13 RP Correspondent: JOHN DOE Material Type: DVD Film Type : Title : VISTA VALLEY P.T.A. Issue : Author : Prohibited : Y Category : OBSC Trans: 8. The second screen provides applicable reason codes. * To return to the previous screen, use the F2 key. TRFPDEI2 TECHNICAL REFERENCE - PROHIBITED 9956 REASONS INQUIRY Case No : F0254022 TRS No : 200149 Decsn Status: 850 Title : VISTA VALLEY P.T.A. Pages: Reason No - Reason 16 - SEXUAL ASSAULT (INCLUDING COERCION, EXPLOITATION, DOMINATION WITHOUT CONSENT) 23 - INCEST 24 - BESTIALITY 29 - SEX WITH PAIN Trans: 9. The third and final decision screen may include additional information, such as the name of the producer / director, the total running time as noted on the case, the number of pages, an ISBN number, elaboration on the reasons for the determination and sometimes a brief summary of the material’s content. * To return to the previous screen, use the F2 key. TRFTGLI0 TECHNICAL REFERENCE - PROHIBITED REMARKS TRS No : 200149 Case Number : F0254022 Text: THIS DVD IS “LIVE ACTION” AND IS RECORDED IN ENGLISH. PREVIOUSLY REVIEWED AUGUST 16/01 AND WAS DETERMINED TO BE PROHIBTED (F229223 / TRS#179650). NEW DECISION ENTERED WITH UPDATED REASON CODES. IN ADDITION TO THE FEATURE, THERE IS A SLIDESHOW OF THE FEATURE AND THE FLIP SIDE OF THE DISK HAS PREVIEW TRAILERS WITH DEPICTIONS OF BESTIALITY AND SEX WITH PAIN. THIS DVD HAS DEPICTIONS OF INCEST AND DEPICTIONS AND DESCRIPTIONS OF SEXUAL ASSAULT. DIRECTOR IS ANTHONY SPINNELLI AND IT IS PRODUCED BY SKYLARK PRODUCTIONS / NUTECH DIGITAL, INC. IT RUNS FOR 1:24:52 HOURS AND IS PART OF THE “CLASSICS COLLECTION”. COPYRIGHT YEAR IS 1980 CAL VISTA INTERNATIONAL / 2000 NUTECH DIGITAL. Trans: DC946540 PRESS <ENTER> TO CONTINUE References Issuing office: Prohibited Importations – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-4 Legislative references: Customs Tariff , tariff item 9899.00.00 of the Schedule Other references: D9-1-1 and D9-1-15 Superseded memorandum D: D9-1-17 dated June 20, 2017 Date modified: 2018-09-20",
+    "history": "",
+    "last_amended": "2018-09-20",
+    "current_to": "2018-09-20",
+    "citation": "Memorandum D9-1-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html"
+  },
+  {
+    "id": "dmemo-D9-1-17-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D9-1-17",
+    "marginal_note": "References",
+    "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Prohibited Importations – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-4 Legislative references: Customs Tariff , tariff item 9899.00.00 of the Schedule Other references: D9-1-1 and D9-1-15 Superseded memorandum D: D9-1-17 dated June 20, 2017",
+    "history": "",
+    "last_amended": "2018-09-20",
+    "current_to": "2018-09-20",
+    "citation": "Memorandum D9-1-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-1",
+    "marginal_note": "Legislation",
+    "part": "Classification of Parts and Accessories in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff",
+    "history": "",
+    "last_amended": "2023-02-01",
+    "current_to": "2023-02-01",
+    "citation": "Memorandum D10-0-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-1",
+    "marginal_note": "Guidelines and general information",
+    "part": "Classification of Parts and Accessories in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "1. Subject to any relevant Section or Chapter Notes, for the purpose of tariff classification, parts and accessories are defined as:\n- “accessory” is defined as “an article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance”\n- “part” is defined as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”\nCategories of parts and accessories\n2. The numerous headings and subheadings in the Tariff for the classification of parts and accessories fall within four distinct categories. Three of these categories apply to both parts and accessories. The other applies to parts alone. These categories are:\n- (a) parts or accessories specified in a heading or falling within a generic class of goods in a heading\n- (b) parts of general use, as defined in Note 2 to Section XV\n- (c) parts or accessories suitable for use solely or principally with a particular kind of machine or with machines of the same heading and\n- (d) multi-purpose parts or accessories\nA – Articles (parts or accessories) specified in a heading\n3. The classification of an article specified in a heading and included in the terms of that heading, in accordance with a Section or Chapter Note, constitutes an application of General Interpretive Rule (GIR) 1. Any part or accessory specified or described in a heading text, or whose classification in a particular heading is directed by a Section or Chapter Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory is specifically designed or principally or solely suitable for use with a particular machine, appliance, instrument, vehicle or any other manufactured product.\n4. The four examples below illustrate the application of Category A. Examples (a) and (b) concern parts or accessories specified in a heading. Examples (c) and (d) concern parts or accessories classified according to a Section Note.\n- (a) New pneumatic tires, of rubber\n- Rubber tires are not classifiable as parts of machines of Section XVI or of motor vehicles of Section XVII, despite the fact that tires are not explicitly excluded from these Sections by a Section or Chapter Note. New rubber tires are correctly classified in heading 40.11 New pneumatic tyres, of rubber because they are specified in the heading text, in accordance with GIR 1.\n- (b) Electric accumulators\n- Commonly referred to as rechargeable batteries, these are used in, among other goods, machines of Section XVI or Section XVII. Electric accumulators are classified in heading 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square), as they are specified in the heading text, in accordance with GIR 1.\n- (c) Drill pipes\n- Drill pipe, commonly used in oil and gas extraction, is excluded from classification under a parts provisions in Section XVI, by virtue of Note 1(h) to that same Section. In this case, the Section Note directs the classification of these articles to heading 73.04. Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, by application of GIR 1.\n- (d) Fuel pumps\n- Fuel pumps for motor vehicles are not classifiable as parts of goods of Section XVII, as they are explicitly excluded from this Section by Note 1(e). Fuel pumps for motor vehicles are correctly classified in Heading 84.13 which covers all pumps for liquids, by application of GIR 1.\nB – Parts of general use – Note 2 to Section XV\n5. The expression, “parts of general use” is defined by Note 2 to Section XV. Based on the application of GIR 1, the expression “parts of general use” must be interpreted to mean the following, no matter where in the tariff the term is found:\n- (a) articles of heading No. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal\n- (b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14) and\n- (c) articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06\n6. “Parts of general use” have many applications with respect to goods described in Sections XVI to XX. However, they are specifically excluded from these Sections by Section or Chapter Notes. Similar goods made of plastics are also excluded from those Sections.\nFor example, plastic nuts and bolts are correctly classified in Chapter 39. Thus the classification of “parts of general use” in their respective headings is another application of GIR 1.\n7. Note 2 to Section XV states that, any references to parts of goods in Chapters 73 to 76 and 78 to 82 (but not including heading 73.15), do not include “parts of general use”, as defined in the Note.\nFor example, steel screws specifically designed to fasten the liner of a stove would not be considered as parts of stoves. Screws are excluded from classification in heading 73.21, Stoves and parts thereof, as the screws are defined as “parts of general use” in accordance with Note 2 to Section XV.\n8. Note 2 to Section XV also states that, parts of goods of Chapters 73 to 76 and 78 to 82 (but not including heading 73.15), do not include goods which meet the definition of “parts of general use” as defined in Note 2. Additionally, Note 2 states that articles of Chapter 82 or 83 are excluded from classification in Chapters 72 to 76 and 78 to 81.\nFor example, flexible steel expansion joints for pipes are excluded from classification as pipe fittings in heading 73.07, which covers iron or steel tube or pipe fittings. Flexible steel expansion joints for pipes are correctly classified in heading 83.07, which provides for flexible tubing of base metal.\n9. All of the articles described in paragraphs 5, 6, and 7 above are correctly classified as “parts of general use”. The classification of “parts of general use” is not affected by the application of the parts, their comparative value or suitability as integral components of any machine, appliance, instrument, apparatus, vehicle or other manufactured product. Consequently, the articles specified in paragraphs 5, 6, and 7 above are to be classified in their respective headings, whether or not they are identified as parts by a part number or are specified as parts in technical manuals, engineering diagrams or similar references.\n10. The classification principle that applies to “parts of general use” may be summarized as follows:\nArticles covered by the expression “parts of general use” do not have to be articles for general use, but simply articles specified in the headings enumerated in Note 2 to Section XV. For example, an iron or steel article having the essential character of a bolt, but committed by design to function as a fastening or holding device in a particular mining machine, is classified in heading 73.18 and not as a machine part since heading 73.18 falls within the scope of the expression “parts of general use”.\n11. An application of the “parts of general use” provision can be found in Section XVI. Note 1(g) to Section XVI excludes parts of general use, as defined in Note 2 to Section XV, of base metal or similar goods of plastics. In this instance, even if the article may be committed by design and for use solely or principally for a machine included in Section XVI, if it is identified as a “part of general use”, the article is excluded from classification in Section XVI.\n12. The Appendix to this memorandum contains lists of articles covered by the expression “parts of general use”.\nC – Parts or Accessories Suitable for Use Solely or Principally With a Particular Good or With Goods under the Same Heading\n13. The third category of parts or accessories reflects the application of Section or Chapter Notes found, inter alia, in Note 2(b) to Section XVI (parts only), Note 3 to Section XVII and Note 3 to Chapter 95.\n14. Those Notes specify that parts in Section XVI, or parts and accessories in Section XVII and Chapter 95 which are suitable for use solely or principally with the goods of Section XVI, Section XVII and Chapter 95, are not subject to either categories A or B above, and are to be classified as parts of the goods covered by Section XVI, or as parts or accessories of the goods covered by Section XVII and Chapter 95 respectively. These provisions are in Section or Chapter Notes and the classification of parts or accessories falling under this category (e.g., parts or accessories dedicated to a single application) is an application of GIR 1.\n15. Dictionaries generally describe principal as “chief” or “first in importance”. These definitions have been upheld by the Canadian International Trade Tribunal (CITT) in several decisions.\n16. The specific use of the part(s), should be obtained from the exporter, manufacturer or trade literature.\n17. The following examples illustrate the principles of categories A, B, and C:\n- (A) Heading 84.06 (Steam turbines and other vapour turbines) includes subheading 8406.90 for “Parts” (e.g., rotors, stators, rotor or stator blades)\n- (B) Heading 73.18 (Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins , washers (including spring washers) and similar articles, of iron or steel) provides for parts of general use even if they are principally or solely for use with a particular machine\n- (C) Heading 95.03 provides for “Dolls representing only human beings”. Artificial eyes made of plastics for those dolls effectively have no other use\nD – Multi-purpose parts and accessories\n18. Multi-purpose parts and accessories cover articles which are not specifically designed for one particular type of good and therefore are capable of use in a variety of applications. They can only be included in this final category if they are not:\n- (a) specified in a heading or covered by a Section or Chapter Note (See category A)\n- (b) “parts of general use” (See category B)\n- (c) suitable for use solely or principally with a particular machine or class of machines (See category C) or\n- (d) covered by any other provisions of the Tariff\n19. Parts and accessories of this category are usually classified according to the provisions of Note 2(c) to Section XVI, Note 3 to Section XVII, and Note 2(c) to Chapter 90 and to the relevant exclusions in Note 1 to a Section or Chapter.\n20. Examples of parts of goods of Section XVI, which are not limited to be used in a particular machine, appliance, etc., include:\n- (a) machinery parts of heading 84.87 (for non-electrical goods): greasing nipples, oil seal rings, levers and\n- (b) electrical parts of machinery of heading 85.48 (for electrical goods): certain types of thermocouples\nIdentifying parts and accessories\n21. Decisions of the Federal Court and the Canadian International Trade Tribunal (CITT), provide useful guidance to the classification of parts and accessories.\n22. In AP-2010-057, Rlogistics Limited Partnership, the CITT affirmed that it is clear that the term “accessory” is a reference to ”something that has a subordinate relationship with another product, that is not essential to the use or function of that other product or that adds beauty, convenience or effectiveness to that other product.”\n23. In AP-2010-006, Komatsu International (Canada) Inc., the CITT acknowledged the CBSA’s definition of a part, upon issuance of its decision for hydraulic hose assemblies, stating that the goods are “identifiable components of hydraulic systems that are committed by design for use therein and fulfill a clearly defined function that is integral to the design and essential to the overall functioning of hydraulic systems. Accordingly, the Tribunal found the goods to be parts of hydraulic systems.”\n24. For an article to be classified as a part of a good it must be committed for use with those goods.\n25. An article that can be used with goods other than those described in a heading, subheading or tariff item is not to be regarded as so committed. An article which has no other use than with such goods and is necessary to their function is committed for use with them.\n26. Five criteria have emerged over the years which set forth basic considerations for the classification of parts. To be considered to be a part, goods:\n- (a) form a complete unit with the good\n- (b) have no alternative function\n- (c) are marketed and shipped as a unit\n- (d) are necessary for the safe and prudent use of the unit and/or\n- (e) are committed to the use of the unit\n27. These considerations have no particular order of precedence. Used individually or in combination, they are useful in determining whether or not an article constitutes a part.\n28. For an article to be considered an accessory it must be solely or principally for use with a particular good and must supplement the functionality of that good.\nDisposable articles\n29. The fact that an article may be a “disposable” item does not preclude its consideration as a part or accessory or even as an appliance, apparatus or other device in its own right. Changing technologies have led to the replacement of some re-usable parts with disposable ones. Proper application of the five criteria mentioned in paragraph 26 will take precedence over the inherent disposability of an article.\n30. The Federal Court has affirmed and reaffirmed that: The law must be construed by reference to the whole of its possible field of application and not by considering only the limited areas. Application of this concept to disposable articles recognizes the principles set forth in decisions relevant to the classification of parts and accessories while taking into consideration evolving technologies, particularly in the medical sciences.\nAdditional information\n31. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n32. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-02-01",
+    "current_to": "2023-02-01",
+    "citation": "Memorandum D10-0-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-1",
+    "marginal_note": "Appendix",
+    "part": "Classification of Parts and Accessories in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Articles covered by the expression \"parts of general use\"\nNote 2 to Section XV provides for:\nin provision (a)\n73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.\n73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.\nNote: Whether or not cut to length or fitted with terminal parts, provided they do not assume the character of articles of other headings.\n73.15 Chain and Parts Thereof, of iron or steel.\n73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of other material, but excluding such articles with heads of copper.\n73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins , washers (including spring washers) and similar articles, of iron or steel.\nNote 2 to Section XV extends the definition of “Parts of General use” to include similar articles as those mentioned above made of base metals.\nBase metals are defined in Note 3 to Section XV as:\nThroughout the Nomenclature, the expression \"base metals\" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.\nNote: The articles of this heading are used to assemble or fasten goods. Whether or not an article is committed by design to a specific assembly, machine, etc., or fastening application does not preclude classification from its appropriate heading.\nin provision (b)\n73.20 Springs and leaves for springs, of iron or steel Note: The only exceptions are clock or watch springs.\nin provision (c)\n83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, or base metal; keys for any of the foregoing articles, of base metal.\n83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks , hat pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.\n83.06 Bells, gongs and the like, non-electric , of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.\n83.08 Clasps, frames with clasps, buckles, buckle-clasps , hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist-watches , books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.\n83.10 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05.\nNote: Similar articles of base metals are classified in their respective Chapters of Section similar articles of plastics in Chapter similar articles of rubber in Chapter 40.",
+    "history": "",
+    "last_amended": "2023-02-01",
+    "current_to": "2023-02-01",
+    "citation": "Memorandum D10-0-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-1",
+    "marginal_note": "References",
+    "part": "Classification of Parts and Accessories in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Tariff Other references AP-2010-006 , AP-2010-057 Superseded memorandum D10-0-1 dated November 20, 2020",
+    "history": "",
+    "last_amended": "2023-02-01",
+    "current_to": "2023-02-01",
+    "citation": "Memorandum D10-0-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-2",
+    "marginal_note": "Legislation",
+    "part": "Punctuation in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-0-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Punctuation in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "1. Understanding the use of punctuation in the Customs Tariff (Tariff) is essential for determining the correct classification of a good.\n2. A comma is generally used to denote a series or list of commodities that are classified under the same Tariff provision. For example, \"live horses, asses, mules and hinnies\" are all classified under heading 01.01.\n3. The comma may also be used to set apart descriptors which limit the classification of a particular commodity. For example, the text of heading 07.08 (\"Leguminous vegetables, shelled or unshelled, fresh or chilled\") means the leguminous vegetables may be shelled or unshelled but must be either fresh or chilled (i.e. not frozen or cooked etc.).\n4. The colon indicates that there is additional information to follow that is part of the description of the goods classified under the Tariff provision. For example, one dash, suppressed subheading 6203.1 (\"Suits\") is subdivided into three two-dash subheadings:\n- Suits: 6203.11 - - Of wool or fine animal hair 6203.12 - - Of synthetic fibres 6203.19 - - Of other textile materials\n5. The semi-colon divides Tariff provisions into distinct clauses. The terms of a clause do not apply to any other clause in the provision.\n6. For example, in heading 49.07 (Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title) the first clause provides for certain kinds of \"unused postage, revenue or similar stamps\". The heading contains four other distinct clauses each referring to goods (e.g. \"banknotes\", banknotes). The goods mentioned in those other clauses do not need to be unused.\n7. Similarly, the halide lamps of subheading 8539.32 (\"Mercury or sodium vapour lamps; metal halide lamps\") must be of metal, whereas the vapour lamps must be of either mercury or sodium.\n8. However, there are certain Tariff provisions in which the semi-colon does not provide an absolute separation between clauses.\n9. In tariff item 9953.00.00 (Hydraulic equipment and articles for use therein; Articles for use in compression-ignition internal combustion piston engines (diesel or semi-diesel engines); All the foregoing for use in the manufacture of road graders or road scrapers) the first two clauses of the tariff item each refer to goods, while the third clause describes certain conditions.\n10. Even though the three clauses are separated by semi-colons, as the third and final clause would otherwise have no meaning it must be interpreted to limit which of the goods specified in the first two clauses can qualify for the benefits of the tariff item.\n11. This was confirmed in Wolseley Engineered Pipe Group v. Canada (Border Services Agency) . The Federal Court of Appeal found that \"The only rational reading of tariff item no. 9953.00.00 is that … the goods in question, must be \"for use in the manufacture of road graders or road scrapers\".\n12. However, the terms of a clause of one Tariff provision may not be applied to any other clause of that same tariff provision if each clause has meaning in its own right.\n13. Lastly, the period at the end of a Tariff provision and in Section, Chapter, Subheading and Supplementary legal notes represents a full stop.\nAdditional Information\n14. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n15. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-0-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-0-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-0-2",
+    "marginal_note": "References",
+    "part": "Punctuation in the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9953.00 Legislative references: Customs Tariff Other references: D11-11-3 Federal Court of Appeal Docket: A-223-10 Citation: 2011 FCA Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-0-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification, Sampling, and Testing of Raw Sugar",
+    "division": "",
+    "heading": "",
+    "text": "Tariff Classification\n1. This Memorandum applies to \"raw sugar\" of subheadings 1701.11 and 1701.12 which is defined in the Subheading Note as \"sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5º.\"\n2. For tariff classification, Canada uses the \"settlement polarization\" to indicate the polarization of sugar.\n3. The term \"settlement polarization\" refers to the average of the polarization determinations of the buyer and the seller, as measured according to the International Commission for Uniform Methods of Sugar Analysis (ICUMSA), specified in the Determination of the Tariff Classification of Sugar , Molasses and Sugar Syrup Regulations .\n4. The \"settlement polarization\" is the industry-accepted means of price settlement for all raw sugar transactions. In cases where opposing measurements differ by 0.25º, an independent (third party) measurement is taken and the average of the two closest measurements is accepted. This is an internationally accepted practice.\n5. Sugar of a polarization of less than 99.0º when imported from a country entitled to the benefits of the General Preferential Tariff, will generally not require sampling for testing purposes. Sampling and testing will only be required in the case where there is doubt as to whether the sugar is raw, that is where the polarization of the sugar is 99.0º or more.\n6. To ensure compliance with these requirements, the Canada Customs and Revenue Agency (CCRA) reserves the right to take samples for analysis. In the case of discrepancies, tariff classification will be based on the CCRA laboratory analysis.\nSampling Procedures\n7. The following procedures must be observed when sugar is sampled for testing:\n- Samples are taken at the time the sugar is weighed. A customs officer must be present to secure the samples at that time.\n- The samples taken from the shipment for the determination of the \"settlement polarization\" is split and a 200-gram portion is submitted to the CCRA so that it receives an identical sample to that which the buyer and the seller use to determine the \"settlement polarization.\" In cases where an importation consists of two or more differently marked lots, and each lot is weighed and sampled separately for accounting purposes, a separate sample representing each lot is to be submitted to the CCRA . Samples are sealed in air- and moisture-proof containers.\n- Each container is identified with the name of the vessel or conveyance, the lot number, the date the sample was taken, and the transaction number of the accounting document.\n- The customs officer forwards the samples to the laboratory by courier, documented on Form Y15, Request to Laboratory and Scientific Services Directorate . Testing of sugar samples is given a high priority.\n- A portion of each sample is stored by the laboratory until the appeal periods have expired.\n8. Any questions concerning this matter should be directed to:\nElizabeth Udell Senior Program Advisor Food, Chemicals, Plastics and Rubber Unit Tariff Classification and International Nomenclature Division Trade Policy and Interpretation Directorate Canada Customs and Revenue Agency Ottawa ON K1A 0L5\nTelephone: (613) 954-7013 Facsimile: (613) 952-4074",
+    "history": "",
+    "last_amended": "2002-06-12",
+    "current_to": "2002-06-12",
+    "citation": "Memorandum D10-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-2-3",
+    "marginal_note": "References",
+    "part": "Tariff Classification, Sampling, and Testing of Raw Sugar",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Food, Chemicals, Plastics and Rubber Tariff Classification and International Nomenclature Division Trade Policy and Interpretation Directorate Headquarters file: N/A Legislative references: Customs Act , sections 99 and 164 Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations, SOR/86-951 Regulations Amending the Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations, SOR/98-241 Customs Tariff , Chapter 17 Other references: N/A Superseded memorandum D: D10-2-3, May 24, 2000",
+    "history": "",
+    "last_amended": "2002-06-12",
+    "current_to": "2002-06-12",
+    "citation": "Memorandum D10-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods.\nKey content: This D-Memo explains the methodology for classifying goods in the schedule to the Customs Tariff Act (Departmental Consolidation of the Customs Tariff, often referred to as the Customs Tariff or Tariff).\nKeywords: D-Memo, memorandum, Harmonized System, HS , GIR (s), EN s, Tariff, classification, goods, Section, Chapter, heading, subheading, tariff item, statistical suffix, dash, Canadian Rules.\nOn this page Updates made to this D-Memo Guidelines Legal Foundation Structure of the Tariff General Interpretative Rules ( GIR s) Tariff classification process Classification in Chapters 98 and 99 of the Customs Tariff Additional Information Appendix A Appendix B References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us Related links",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-Memo\n- Guidelines Legal Foundation Structure of the Tariff General Interpretative Rules ( GIR s) Tariff classification process Classification in Chapters 98 and 99 of the Customs Tariff Additional Information Appendix A Appendix B References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us Related links",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "Updates to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This D-Memo explains the process to be followed to classify goods under the Customs Tariff (Tariff).\nLegal Foundation\n2. Subsection 10 (1) of the Customs Tariff Act specifies that the legal foundation of the Tariff consists of the General Rules for the Interpretation of the Harmonized System (often referred to as General Interpretative Rules or GIR s), the Section and Chapter Notes, and the terms of the headings, subheadings and tariff items.\n3. Section and Chapter Notes are located at the beginning of the Section or Chapter, but not all Sections and Chapters have Notes. These Notes are part of the legislation and must be considered.\n4. Typically, these Notes will list certain inclusions and exclusions for the Chapter or Section. In some cases, they define certain terms or specify how a certain commodity is to be classified. When applicable, they may indicate how parts of goods are to be classified.\n5. The Harmonized System Explanatory Notes ( EN s) complement the legal foundation as the official interpretation of the Harmonized System ( HS ). They explain the application and scope of the Section and Chapter Notes. The EN s also provide general information to the scope of the various headings and subheadings.\n6. Section 11 of the Customs Tariff Act requires that regard must be given to the EN s in interpreting the headings and subheadings in the schedule to the Tariff.\n7. The World Customs Organization ( WCO ) is the entity responsible for the Harmonized Commodity Description and Coding System (also referred to as the Harmonized System or HS ). HS classification decisions made by the Harmonized System Committee of the WCO are included in the Compendium of Classification Opinions.\nStructure of the Tariff\n8. The Tariff is structured in a hierarchical manner.\n9. The HS and, by extension, the Tariff are generally arranged with the least processed or manufactured goods in earlier Sections and Chapters, and the further manufactured goods in later Sections and Chapters. For example, agricultural products can be found in Section I, while more complex goods such as machinery and precision instruments can be found in later Sections.\n10. The same structure is followed within each Section and Chapter. For example, Chapter 50 provides for silk products. The first heading in that Chapter provides for silk-worm cocoons while articles made from silk can be found in the later headings of the Chapter.\n11. Headings are four-digit codes, (e.g., 08.03), in which the first two-digits indicate the Chapter where the heading is located and the last two-digits indicate the position of the heading within that Chapter.\n12. Subheadings are six-digit codes, (e.g., 0803.10), which represent subdivisions of the heading providing greater product detail. Not all headings are subdivided. In these cases, the fifth-digit and sixth-digit are zeros. In the Customs Tariff Schedule, subheadings have at least one dash before the description. One dash subheadings that are not further subdivided will end in \"00\" ( fifth-digit and sixth-digit ); those that are further subdivided will have two dashes before the description of those subdivisions.\n13. Headings and subheadings are part of the HS, which is the basis of the Tariff of almost all trading nations.\n14. Tariff items are eight-digit codes, (e.g., 0803.10.00). These subdivisions have been created to provide further product detail for domestic tariff classification purposes. Just like headings and subheadings, not all tariff items are subdivided, in which case the seventh-digit and eighth-digit are zeros. The dash structure is similar to the subheading level, but with three or four dashes before the description.\n15. Rates of duty are assigned at the tariff item level.\n16. Tariff classification numbers are ten-digit codes, (e.g., 0803.10.00.00), required for the reporting of goods imported into Canada. The last two-digits are referred to as statistical suffixes. Just like headings, subheadings, and tariff items, not all statistical suffixes are subdivided, in which case the ninth-digit and tenth-digit are zeros. At this level, the description in the Customs Tariff Schedule is preceded by five or six dashes.\n17. Every chapter of the HS is divided by this numbering system, for example:\nTariff classification number: 9507.90.10.00\nBreakdown:\n- 95.07 Heading (International)\n- 9507. 90 Sub-heading (International)\n- 9507.90. 10 Tariff item (Canadian)\n- 9507.90.10. 00 Statistical suffix (Canadian)\nGeneral Interpretative Rules ( GIR s)\n18. The six GIR s are the foundation of the tariff classification process and must be followed at all times.\n19. GIR 1 specifies that goods must be classified according to the terms of the headings and the relative Section and Chapter Notes. When applied properly, the majority of goods are classified by application of GIR 1, as its application will result in having only one heading under which the goods are classified. As a result, GIR s 2 through 5 are not applicable.\n20. GIR 2 is to be applied in conjunction with GIR 1 to address the classification of goods that are incomplete, unassembled, unfinished or disassembled, as well as mixtures and combinations of goods.\n21. GIR 3 addresses the classification of goods that cannot be classified by the application of the preceding GIR s. It does so in three ways, by:\n- (a) giving precedence to a heading that provides a more specific description of the goods, provided the alternative heading does not also describe part of the good;\n- (b) directing that mixtures, composite goods, and sets of goods put up for retail sale be classified according to the element which gives the whole its essential character; and\n- (c) providing for the good to be classified in the heading last in numerical order amongst the headings that equally merit consideration.\n22. GIR 4 essentially exists to ensure that all goods can be classified. GIR s 1 through 3, in combination with the fact that almost every Chapter of the Tariff includes a residual heading (e.g., 74.19 – Other articles of copper) to capture goods not specifically provided for elsewhere, render this GIR moot for all practical purposes.\n23. GIR 5 deals with specific aspects of packaging.\n24. GIR 6 specifies that the preceding process be repeated to classify goods at the subheading level.\n25. In addition to the GIR s, there are 3 Canadian Rules, which complement the GIR s, and they are to be applied to determine classification at the tariff item level. The GIR s and the Canadian Rules are included in the introductory pages of the Tariff.\n26. For an official detailed explanation of the GIR s, reference should be made to the EN s to the GIR s.\nTariff classification process\n27. Before beginning with the classification process, it is very important to have detailed information of the good to be classified. For example, one must know exactly what the good is, what it is composed of, how it functions, etc.\n28. The tariff classification process reflects the hierarchical structure of the Tariff. Headings are only to be compared with other headings. No consideration is to be given to the descriptions found in the subheadings, tariff items or statistical subdivision, when determining classification at the heading level.\n29. The same process is followed when selecting each level of subheading, tariff item and statistical breakout, at the same dash level respectively.\n30. The tariff classification process begins by applying GIR 1 and determining which heading provides for the product when taking into account the terms of headings and relative Chapter and Section Notes.\n31. The tariff classification of liquefied ethane gas imported in bulk containers is determined as follows:\n- (a) Ethane gas is a gaseous hydrocarbon classified in heading 27.11.\n- (b) Since the gas is in the liquefied state, it is evident that it falls under the subheading for liquefied gas.\n- (c) Next, it falls under the two-dash subheading number 2711.19, - - \"Other,\" since this particular gas is not specified in any of the other two-dash subheadings.\n- (d) Tariff items that must be compared before looking at the statistical suffix are 2711.19.10 and 2711.19.90.\n- (e) Tariff item 2711.19.10 specifies that the gas must be \"in containers ready for use.\"\n- (f) In this case, the ethane gas is not in containers ready for use.\n- (g) For the statistical suffix, as the product is ethane, its tariff classification number is 2711.19.90.10.\n32. The Customs Tariff Act contains specific direction for certain goods that are subject to tariff rate quotas ( TRQ ); the same principles of tariff classification apply.\n33. TRQ agricultural products can only be classified under a tariff item that contains the phrase \"within access commitment\" when the importer has a valid import permit specifying entitlement to the \"within access commitment\" rate of duty, which is issued by the Export and Import Permits Act Operations and Digital Innovation Division, Strategic Export Controls Bureau, Global Affairs Canada ( GAC ).\n34. Permits are issued individually for particular importations of certain goods (application required), while others (e.g. wheat, barley, and wheat and barley products) are subject to General Import Permits ( GIP s) (no application is required) that are administered on a first-come , first-served basis.\n35. Permits include the terms and conditions that must be met to be valid. If the importer does not have an import permit or if the \"within access commitment\" GIP has been closed for the year by GAC , then the goods are classified under the \"over access commitment\" tariff item, which attracts a higher rate of duty than the \"within access commitment\" tariff item.\n36. To illustrate this process, refer to Appendix B to this D-Memo.\n37. For more information on GIP s and import permits, refer to Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) .\n38. For more information on the administration of \"within access commitment\" and \"over access commitment\" tariff items, consult Memorandum D10-18-1: Tariff Rate Quotas .\nClassification in Chapters 98 and 99 of the Customs Tariff\n39. Goods that satisfy the conditions in any of the provisions included in any tariff item of Chapter 98 (Special Classification Provisions – Non-commercial) are to be classified under the appropriate tariff item of that Chapter, rather than elsewhere in the tariff.\n40. Goods that satisfy the conditions in any of the provisions included in any tariff item of Chapter 99 (Special Classification Provisions – Commercial) are first to be classified in Chapters 1 to 97. The first four digits of the appropriate tariff item under Chapter 99 must also be entered in the Customs Accounting Declaration ( CAD ).\n41. For more information on the Coding of Customs Accounting Declaration, consult Memorandum D17-1-10: Coding of Customs Accounting Documents .\nAdditional Information\n42. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "Appendix A",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Table 1: Structure of the Tariff where liquified petroleum gases and other gaseous hydrocarbons are classified. Tariff Item Description of Goods 27.11 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711.11.00 - -Natural gas 2711.12 - -Propane 2711.12.10 - - -In containers ready for use 2711.12.90 - - -Other 2711.13.00 - -Butanes 2711.14.00 - -Ethylene, propylene, butylene and butadiene 2711.19 - -Other 2711.19.10 - - -In containers ready for use 2711.19.90 - - -Other 2711.19.90.10 - - - - -Ethane 2711.19.90.90 - - - - -Other\nBrief example of the classification process for liquified petroleum gases and other gaseous hydrocarbons.\n- (a) To classify goods under heading 27.11, the goods must meet the requirements of the heading. Therefore, in this example, the goods must be petroleum gases or other gaseous hydrocarbons. Classification in a subheading, under heading 27.11, cannot happen if the goods do not meet the requirement of the heading.\n- (b) Once the heading where the goods are classified has been determined, consideration can then be given to the subheadings. In this case, there are two one-dash subheadings. Consequently, it must be determined whether the gases are liquefied or gaseous. (i) If the gas is liquefied, the two-dash subheadings relating to liquefied must be examined. In this example, they are 2711.11, 2711.12, 2711.13, 2711.14, and 2711.19. (ii) The last or residual subheading relating to liquefied gas is 2711.19, \"Other.\" This provides for goods that are not described in any subheadings at the same level; in this case, other than natural gas (2711.11), propane (2711.12), butane (2711.13), ethylene, propylene, butylene, and butadiene (2711.14).\n- (c) This same process is used at each level. Once the appropriate subheading is determined, the process is repeated at the tariff item level except that, rather than examining one- and two-dash subheadings, the three- and four-dash tariff items are examined.\n- (d) Additionally, this process also takes place at the five- and six-dash level (statistical suffix).",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "Appendix B",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Table 2: Structure of the Tariff where live broilers for domestic production are classified. Tariff Item Description of Goods 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys, and guinea fowls. -Weighing not more than 185g: 0105.11 - -Fowls of the species Gallus domesticus 0105.11.10 - - -For breeding purposes - - -Broilers for domestic production 0105.11.21 - - - -Within access commitment 0105.11.22 - - - -Over access commitment 0105.11.90 - - -Other 0105.12 - -Turkeys 0105.12.10 - - -For breeding purposes 0105.12.90 - - -Other 0105.13 - -Ducks 0105.13.10 - - -For breeding purposes 0105.13.90 - - -Other 0105.14 - -Geese 0105.14.10 - - -For breeding purposes 0105.14.90 - - -Other 0105.15 - -Guinea fowls 0105.15.10 - - -For breeding purposes 0105.15.90 - - -Other -Other: 0105.94 - -Fowls of the species Gallus domesticus 0105.94.10 - - -For breeding purposes; Spent fowl; Started pullets - - -Other: 0105.94.91 - - - -Within access commitment 0105.94.92 - - - -Over access commitment 0105.99 - - -Other - - -Turkeys: 0105.99.11 - - - -Within access commitment 0105.99.12 - - - -Over access commitment 0105.99.90 - - -Other\nExample of the classification process for live broilers (fowls of the species Gallus Domesticus ), weighing 180 grams, imported for domestic production.\n- (a) Live poultry is specifically provided for in heading 01.05.\n- (b) Since the broilers weigh 180 grams, they meet the one-dash subheading 0105.1, which reads, \"weighing not more than 185 grams.\"\n- (c) As they are fowl of the species Gallus Domesticus , the two-dash subheading 0105.11 is applicable.\n- (d) As the broilers are for domestic production, tariff items 0105.11.21 and 0105.11.22 must be examined.\n- (e) If the importer does not have a specific import permit, or the terms and conditions of the permit have not been complied with, the broilers are classified under \"over access commitment\" tariff item No. 0105.11.22 as broilers for domestic production.",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Export and Import Permits Act\n- Statistics Act\nRelated D memoranda\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nSuperseded D memoranda\nMemorandum D10-13-1 dated October 21, 2024\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-20",
+    "current_to": "2026-03-20",
+    "citation": "Memorandum D10-13-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-2",
+    "marginal_note": "Legislation",
+    "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"",
+    "division": "",
+    "heading": "",
+    "text": "The legislation with respect to functional units reads:\n(a) Section XVI, Note 4 (Chapters 84 and 85):\nWhere a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.\n(b) Chapter 90, Note 3:\nThe provisions of Note 4 to Section XVI also apply to this Chapter.\nA brief explanation, with examples, of the scope of the above legal Notes is contained in the General Explanatory Note to Section XVI, Part (VII) Functional Units (Section Note 4), and also in the General Explanatory Note to Chapter 90, Part (IV) Multi-function or Composite Machines, Appliances, etc.; Functional Units (Chapter Note 3).",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"",
+    "division": "",
+    "heading": "",
+    "text": "1. One of the background studies undertaken during the HS development concerned the classification of large-scale production facilities, including complete plants, and processing or control systems, all comprising machines and apparatus of various headings of Section XVI or Chapter 90, but imported under turnkey contracts or similar one-price contractual arrangements. The HS Committee concluded that if, from a commercial or economic standpoint, a plant or system may be marketed, ordered and presented (delivered) as a complete installation utilizable solely for one specific purpose, it was only logical to classify the whole in the single heading appropriate to that function, as a functional unit.\nStatement of Policy\n2. For the purpose of this policy, a functional unit is held to be:\nAn integral system, specially designed for a particular task, whose various components are designated to contribute together to a single, clearly defined purpose.\n3. Auxiliary machines, appliances or apparatus which do not participate in, or contribute to, the clearly defined purpose or function of the whole are not considered to be components of a functional unit; rather, they are to be regarded as fulfilling supplemental or subsidiary roles and are thus classified in their own appropriate headings of Chapter 84, 85, or 90 or as the case may be. (See General Note 7 to Section XVI, and example 4, in part (VII) of the General Explanatory note to Section XI.)\n4. Control panels, instrumentation or similar process control apparatus, such as automatic regulators, when presented (delivered) as components specified in a common contract for a functional unit are to be classified in the same heading as the unit. However, if presented separately, such panels are to be assigned to their own appropriate heading in accordance with the General Interpretative Rules.\n5. Subsequent importations of components and parts thereof for a functional unit will be classified in the usual manner, that is in their own appropriate heading and thus do not necessarily follow the classification of the host unit.\n6. Tariff classification as a functional unit will be affected when an importation satisfies the general description above and the following commercial and technical conditions apply:\n- (a) the various components make up a commercial unit which is advertised and sold at a single price;\n- (b) the various components were purchased as a unit on one contract or a single purchase order; and\n- (c) the sole function of the various components that comprise the integral unit cannot be accomplished if any single component is removed.\n7. The Canada Border Services Agency recognizes that present commercial and engineering practices with respect to sourcing, design, configuration (i.e., prefabricated modules), transportation, handling and on-site assembly of functional units does not affect its classification in one heading. Consequently, a functional unit presented in more than one consignment, regardless of whether or not such consignments originate in different countries, does not preclude classification in accordance with the HS Notes cited under the Legislation section above.\n8. Separately presented machines, appliances or apparatus, to be integrated or combined with other domestically sourced or supplied components to form a functional unit, are to be classified in their own appropriate heading. Neither Section XVI, Note 4, nor Chapter 90, Note 3 applies in such cases.\n9. Policies and procedures pertaining to the release and accounting of functional units will be in accordance with the instructions contained in Memorandum D17-1-13 , Interim Accounting (Provisional Documentation) .\n10. Examples of functional units classified in accordance with this policy are included in the Appendix of this memorandum.\nAdditional Information\n11. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-2",
+    "marginal_note": "Appendix",
+    "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"",
+    "division": "",
+    "heading": "",
+    "text": "Functional Units\nExample 1:\nGas Turbine Compression System of Heading No. 84.14\nPurpose — To boost the pressure of natural gas through a pipeline\nA.\nPrinciple Components HS Heading Number Gas turbine 84.11 Pipeline centrifugal compressor 84.14 Air intake system (for filtration) 84.21 Exhaust system (for emission and noise control) 84.21 Various control panels (i.e., fuel; lubricating oil; turbine speed control) 85.37\nB.\nAncillary components Gas turbine starter, i.e., electric motor or small low pressure turbine Couplings Step-up gearbox Oil-cooling system\nExample 2:\nBulk Storage System of Heading No. 84.77\nPurpose — For the storage, conditioning and automatic delivery of a two-component (isocyanate/polyol resin) Urethane Foam\nPrincipal components 23,000 litre isocyanate storage tank, c/w pumps, load cells, valves and piping; 30,000 litre polyol resin storage tank, c/w pumps, load cells, valves and piping; 1,500 litre-blended material storage tank, c/w pump and piping; 950 litre-agitated blend tank, c/w agitator, digital readout and printer, pumps and piping; 60 litre low-ratio additive tank, c/w pump, valves and piping; combination heating/cooling system for environmental control of each tank room, c/w controls; and dry air system to prevent moisture contamination of both base materials, c/w filters and regulators.",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-2",
+    "marginal_note": "References",
+    "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4500-6 Legislative references: Customs Tariff Other references: D11-11-3 , D17-1-13 Superseded memorandum D: D10-13-2 dated April 3, 1992",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-3",
+    "marginal_note": "Legislation",
+    "part": "Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff 8901.90.10 – Open vessels 8906.90.11 – Lifeboats imported by societies dedicated to the saving of lives 8906.90.19 – Other",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-3",
+    "marginal_note": "Guidelines and general information",
+    "part": "Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19",
+    "division": "",
+    "heading": "",
+    "text": "1. An “open vessel” is considered to be a vessel that has no deck.\n2. A deck may consist of a horizontal plank or metal plate surface above the bottom of the vessel. It may provide a working surface or flooring. It may also provide a protective covering over the vessel to inhibit the entrance of water to the lower portions of the vessel, or it may be mainly structural providing more buoyancy for the vessel.\n3. Regardless of the reasons for the presence of a deck, vessels that have a deck are not to be classified under tariff items 8901.90.10, 8906.90.11, or 8906.90.19.\n4. In applying this definition to a vessel, primary consideration should be given to the construction of the vessel:\n- (a) Vessels that have a narrow deck along the gunwale for a footpath may be considered to be open for purposes of the tariff items at issue.\n- (b) Vessels such as barges that may have a flat surface for carrying goods are not considered to be open vessels.\nAdditional information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-13-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-13-3",
+    "marginal_note": "References",
+    "part": "Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade Policy Division Headquarters file HS 8901.90 and 8906.00 Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-13-3 dated April 23, 2014",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-13-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-3",
+    "marginal_note": "Legislation",
+    "part": "Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables",
+    "division": "",
+    "heading": "",
+    "text": "Supplementary Note 2 to Chapter 7 of the Customs Tariff\n- (a) The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency may suspend a tariff item referred to in Supplementary Note 2 (c) and bring into force one or more tariff items referred to in Supplementary Note 2 (b) in respect of goods imported through a customs office in a region or part of Canada specified in the order during that period.\n- (b) Tariff items that may be brought into force: 0702.00.21, 0702.00.91, 0703.10.21, 0703.10.31, 0703.10.41, 0703.10.91, 0704.10.11 or 0704.10.12, 0704.20.11 or 0704.20.12, 0704.90.21, 0704.90.31, 0704.90.41, 0705.11.11 or 0705.11.12, 0705.19.11 or 0705.19.12, 0706.10.11 or 0706.10.12, 0706.10.31 or 0706.10.32, 0706.90.21 or 0706.90.22, 0706.90.51, 0707.00.91, 0708.10.91, 0708.20.21 or 0708.20.22, 0709.20.91, 0709.40.11 or 0709.40.12, 0709.60.10, 0709.99.11, 0709.99.21, 0709.99.31 or 0709.99.32.\n- (c) Tariff items that may be suspended: 0702.00.29, 0702.00.99, 0703.10.29, 0703.10.39, 0703.10.49, 0703.10.99, 0704.10.90, 0704.20.90, 0704.90.29, 0704.90.39, 0704.90.49, 0705.11.90, 0705.19.90, 0706.10.20, 0706.10.40, 0706.90.30, 0706.90.59, 0707.00.99, 0708.10.99, 0708.20.30, 0709.20.99, 0709.40.90, 0709.60.90, 0709.99.19, 0709.99.29 or 0709.99.40.\n- (d) Under this Act, an order referred to in Supplementary Note 2 (a) might not apply to goods that were in transit at the time the order was made.\nSupplementary Note 4 to Chapter 8 of the Customs Tariff\n- (a) The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency may suspend a tariff item referred to in Supplementary Note 4 (c) and bring into force one or more tariff items referred to in Supplementary Note 4 (b) in respect of goods imported through a customs office in a region or part of Canada specified in the order during that period.\n- (b) Tariff items that may be brought into force: 0806.10.11, 0809.10.91, 0809.21.11, 0809.29.21, 0809.30.21, 0809.40.21, 0809.40.31, 0810.10.91 or 0810.20.11.\n- (c) Tariff items that may be suspended: 0806.10.19, 0809.10.99, 0809.21.19, 0809.29.29, 0809.30.29, 0809.40.29, 0809.40.39, 0810.10.99 or 0810.20.19.\n- (d) Under this Act, an order referred to in Supplementary Note 4 (a) might not apply to goods that were in transit at the time the order was made.",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables",
+    "division": "",
+    "heading": "",
+    "text": "Application of Seasonal Duty on Fresh Fruits and Vegetables\n1. The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency (CBSA) may activate certain tariff items and suspend others to give effect to seasonal rates of duty on the importation of fresh fruits and vegetables.\n2. Each tariff item specifies the total time within each 12 month period, ending March 31, for which the tariff items may be activated or suspended.\n3. Certain tariff items allow the total time to be divided and applied over two distinct periods of time.\n4. An importer/owner or grower may petition for the suspension of the percentage rate of duty on specific vegetables by contacting the Canadian Horticultural Council (CHC) and providing the information to support the request. The CHC will, where warranted, obtain the agreement of the Deputy Minister of Agriculture and Agri-Food Canada, and then forward the request for suspension of duty to the CBSA.\nAdditional Duty Applicable to Certain Vegetables When in Packages of a Weight Not Exceeding 2.27 kg\n5. The following tariff items specify that when the goods are contained in packages of a weight not exceeding 2.27 kg each, an additional duty of 4% is applicable:\n0704.10.11, 0704.20.11, 0705.11.11, 0705.19.11, 0706.10.11, 0706.10.31, 0706.90.21, 0708.20.21, 0709.40.11, and 0709.99.31\n6. The package referred to in the tariff items is the first covering or container. For example, lettuce that has been individually wrapped in polyethylene (the first covering) and packed in crates of 24 is subject to the additional duty.\nAdditional Information\n7. CBSA officers and the importing public should note that the rate of duty mentioned in the announcement of the activation of a seasonal rate of duty is the Most-Favoured-Nation (MFN) Tariff rate. When goods to which this order applies are imported from a country entitled to the benefit of a tariff treatment other than the MFN Tariff, the applied rate of duty must be in accordance with those tariffs.\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-3",
+    "marginal_note": "References",
+    "part": "Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: None Legislative references: Customs Tariff Other references: None Superseded memorandum D: D10-14-3 dated February 6, 1998",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-4",
+    "marginal_note": "Legislation",
+    "part": "Classification of Juice and Juice Concentrates in Heading 20.09",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.\n21.06 Food preparations not elsewhere specified or included.\n22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-4-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Classification of Juice and Juice Concentrates in Heading 20.09",
+    "division": "",
+    "heading": "",
+    "text": "Definition\n1. For the purposes of this memorandum, the following definition applies:\n\"Juices, unfermented and not containing added spirit\" of heading 20.09 are those that have an alcoholic strength not exceeding 0.5% by volume.\n2. Juices having a Brix Value of over 20 are generally considered concentrates. This threshold is set at 30 in the case of grape juice. These thresholds have been set by the Harmonized System in order to establish a reasonable cutoff point between single strength and concentrated juices. The above thresholds are not necessarily prescribed by the beverage industry.\nNote: \"Brix Value,\" sometimes referred to as \"Brixº,\" or \"Degrees Brix\" means the direct reading of degrees Brix obtained from a Brix hydrometer or a refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C, or corrected for 20°C, if the reading is made at a different temperature. In other words, \"Brix Value\" approximates the percentage of water-soluble solids which, in most cases, reflects the amount of sugar present in the juice.\n3. In addition to being in the form of natural juice or a concentrate, products of heading 20.09 can also be dehydrated crystals or powder, provided the crystals or powders are almost entirely soluble in water.\n4. Products of heading 20.09 may contain sugar and other sweetening substances, anti-fermentation and standardizing agents, salt and spices (in the case of vegetable juices), and/or other substances to restore the original balance of ingredients. However, to be classified in heading 20.09, fruit and vegetable juices must approximate the composition and essential character of extracts of fresh, healthy, and ripe fruits and vegetables.\n5. The addition of vitamins and orange-flavoured sachets to an orange juice, for example, does not exclude the latter from classification in heading 20.09, provided such additions are only in the amount that may reasonably be lost in the manufacturing processes, and do not disturb the natural balance of various elements in the juice.\n6. Extracted juices may undergo numerous processes that include clarification, filtration, de-aeration, homogenization and sterilization. Juices undergoing these and/or other processes remain classified in heading 20.09, provided these juices retain their natural balance of constituents.\n7. The addition of water to a fruit or vegetable juice, or addition to the concentrates of such juices of more water than is needed to reconstitute the original natural juice, excludes these products from consideration in heading 20.09. Once diluted, such products usually have the character of beverages of heading 22.02. Addition of excessive amounts of carbon dioxide to fruit and vegetable juices transforms these juices into aerated juices that are also classified in heading 22.02.\n8. In order to qualify for classification in heading 20.09, juices must be obtained from fruit and vegetables that contain juice when fresh. Therefore, prune juice, when otherwise meeting specifications as in the preceding paragraphs, is classified in this heading. However, liquid products that are obtained by heating, in water, of fresh or dried fruits that do not contain juice in the natural form are excluded from heading 20.09. Liquids obtained from these fruits, such as juniper berries, are usually classified in heading 21.06 as food preparations not elsewhere specified or included.\n9. The addition of minerals, vitamins, iron compounds, acids, and products generally known in the industry as food supplements, or health-promoting preservatives to fruit or vegetable juices, to an extent that clearly changes the natural balance of constituent elements within these juices, excludes the product from heading 20.09. Such products are classified in heading 21.06 in the concentrate form or in heading 22.02.\n10. Addition of medicinal products, or constituents in amounts that clearly have therapeutic and/or prophylactic uses, to a juice excludes the juice from consideration under heading 20.09. Such products are generally classified in headings 30.03 and 30.04 as medicaments.\n11. Attention must be paid to the difference between the addition to a juice of what are considered health-promoting ingredients as opposed to medicinal constituents that have clear therapeutic and/or prophylactic uses. In the first instance, reference is made to ingredients that, in a general sense, promote good health. In the latter case, medicinal constituents must be of a kind that clearly demonstrates they cure, treat, or prevent specific ailments.\n12. Flavouring components of juice concentrates are usually reduced by a natural evaporation process. Such reduction does not exclude juice concentrates from consideration in heading 20.09.\n13. Juices from which organic acids, minerals, and some flavouring components have intentionally been eliminated are considered deionized juices. These juices no longer have the essential character of juices of heading 20.09. Such products are usually classified in heading 17.02.\n14. Liquid products obtained by the addition of water and sugar syrup to crushed whole fruits (whether or not peeled, or stones and pips removed), or the addition of water and sugar to fruit purées, to the extent that render these products suitable for direct human consumption, are considered as fruit nectars and are classified in heading 22.02. Products that are produced in a similar manner but are made for purposes other than human consumption as a beverage are classified in heading 20.08.\n15. For purposes of classification in the Harmonized System, juices of heading 20.09 are limited to fruit juices (including grape must), and vegetable juices as they are known, in common parlance, and by their common or commercial designation, rather than their scientific or botanical definitions.\nAdditional Information\n16. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n17. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-4-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-4",
+    "marginal_note": "References",
+    "part": "Classification of Juice and Juice Concentrates in Heading 20.09",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-4 dated August 30, 2002",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-4-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-8",
+    "marginal_note": "Abbreviations",
+    "part": "Abbreviations Used by the Forest Products Industry",
+    "division": "",
+    "heading": "",
+    "text": "AW&L all widths and lengths Bd board Bd Ft board feet Bdl bundle Bev beveled BM board measure B&S beams and stringers CG centre groove CG2E centre groove, two edges CM centre matched CS caulking seam CV centre vee CV2S centre vee, two sides D2S dressed, two sides D4S dressed, four sides Dbl T&G double tongue and groove D&CM dressed and centre matched DET double end trimmed D&M dressed and matched EB2S edge bead, two sides E&CB2S edge and centre bead, two sides EG edge glued, or exterior glued, EM or edge (vertical) grain end matched EV edge vee FBM feet board measure FSM feet surface measure Jtd. jointed KD kiln dried Lbr lumber MBM thousand (feet) board measure MC moisture content Mldg moulding N nosed N1E nosed, one edge N2E nosed, two edges n.o.p. not otherwise provided for (as used in the Customs Tariff) OD oven dry PAD partly air dried Pat pattern PET precision end trimmed P&T posts and timbers REL random even lengths R/L random lengths Rgh rough ROEL random odd and even lengths S/L shiplap Std standard Std & Btr standard and better Std Lghts standard lengths S-Dry surfaced dry S-GRN surfaced green S1E surfaced, one edge S2E surfaced, two edges S1S surfaced, one side S2S surfaced, two sides S1S1lE surfaced, one side, one edge S1S2E surfaced, one side, two edges S2S & CM surfaced, two sides and S4S centre matched surfaced, four sides TAD thoroughly air dried Tbr timber T&G tongue and groove\nSpecies\nB Fir Balsam Fir D Fir Douglas Fir D Fir-L Douglas Fir and Larch Hem Hemlock P Pine Ponderosa Pine S-P-F Spruce — Pine — Fir Tam Tamarack WR Cedar Red Cedar WW Spr Western White Spruce",
+    "history": "",
+    "last_amended": "1998-08-23",
+    "current_to": "1998-08-23",
+    "citation": "Memorandum D10-14-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-8",
+    "marginal_note": "References",
+    "part": "Abbreviations Used by the Forest Products Industry",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Tariff Programs Headquarters file: N/A Legislative references: Customs Tariff , Chapter 44 Other references: N/A Superseded memorandum D: D10-14-8, January 1, 1988",
+    "history": "",
+    "last_amended": "1998-08-23",
+    "current_to": "1998-08-23",
+    "citation": "Memorandum D10-14-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-15",
+    "marginal_note": "Legislation",
+    "part": "Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "Tariff item No. 9818.00.00 reads as follows:\nArticles imported by or for public museums, public libraries, universities, colleges or schools, to be placed in such institutions as exhibits, accompanied by a certificate, in duplicate, in the prescribed form with the information to be provided with the form, and signed by a responsible official of the institution in which the articles are to be exhibited.",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "1. The attached Appendix is a sample of the certification wording that must accompany any museum or other exhibit articles imported under the duty free benefit of tariff item No. 9818.00.00.\n2. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order and a detailed description of the good provided.\n3. The certification must be signed by a responsible official of the institution in which the articles are to be exhibited.\n4. Once signed certification has been provided, the institution is responsible to ensure that the imported articles are not diverted or disposed of for uses other than to be exhibited in a public museum or other specified institution.\n5. As per Section 32.2 of the Customs Act , if the articles are diverted, a correction to the original declaration must be filed with the Canada Border Services Agency (CBSA) and any applicable duties and taxes paid.\n6. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification and Value for Duty , which can be found on the CBSA Web site.\nAdditional Information\n7. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nCertification of Goods Imported Under Tariff Item 9818.00.00\nThis certification is with respect to the _______________ (quantity) articles numbered consecutively and described on the attached inventory sheet, imported by _______________ (name of importer) are for the _______________ (name of institution) of _______________ (address)\nI certify that the goods listed and described on the attached inventory sheet will be placed as exhibits in the institution named above and will not be diverted or disposed of for other use without the correction to the original customs accounting documents, presented at time of import accounting.\n_____________________ Name and title of official\n____________________ Signature of official\n____________________ Date",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-15-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-15",
+    "marginal_note": "References",
+    "part": "Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9818.00 Legislative references: Customs Act Customs Tariff , tariff item No. 9818.00.00 Other references: D11-6-6 , D11-11-3 Superseded memorandum D: D10-14-15 dated July 31, 1998",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-18-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-18",
+    "marginal_note": "Legislation",
+    "part": "Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables",
+    "division": "",
+    "heading": "",
+    "text": "Section 7 of the Customs Tariff provides that:\n\"For the purposes of this Act, if a rate of custom duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.\"\nThe manner in which the weight for duty of fresh fruits and vegetables is to be determined is \"otherwise provided\" in Supplementary Note 1 of both Chapters 7 and 8, in the Customs Tariff Schedule: this other manner is set forth as follows.\nSupplementary Note 1 to Chapter 7\n\"The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under heading 07.02, 07.03, 07.04, 07.05, 07.06, 07.07, 07.08 or 07.09.\"\nSupplementary Note 1 to Chapter 8\n\"The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under heading 08.06, 08.08, 08.09 or 08.10.\"",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-18-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-18-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-18",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables",
+    "division": "",
+    "heading": "",
+    "text": "1. Subject to paragraph 4, the railway billing weight may be taken as prima facie evidence of the weight for duty of fresh fruits and vegetables when transported by railway. Unless the Canada Border Services Agency (CBSA) has good reason to believe that it is not a fair average weight, the railway billing weight will be taken as the weight for duty and also as the weight for valuation purposes.\n2. If the CBSA does not believe that the railway billing weight is a fair average weight, then the weight must be ascertained by weighing a sufficient number of packages and duty must be collected on the basis of the weight as ascertained, and the importer/owner must be notified of the decision at the time of weighing. The same weight must be taken as the basis of value and for the payment of duty.\n3. Supplementary Note 1 to Chapters 7 and 8 provide that, for certain subheadings, the weight of the packages shall be included in the weight for duty. In cases where the fruits and vegetables are packed in small containers, several of which are shipped in one case or transportation package, the weight of such outside case or transportation package is not to be included in the weight for duty.\n4. While paragraphs 1 through 3 of this memorandum admit the use of railway billing weights as prima facie evidence of the weight to be used for duty purposes of fresh fruits and vegetables, it has been determined that such weights do not always represent the true weights of the products. Therefore, the billing weight will be accepted only when the CBSA is satisfied that such weight is a fair weight for assessment purposes.\n5. In the case of shipments by truck, if highway scale weight slips are not available or there is reason to believe the slips do not accurately reflect the weight of the shipments, a weight check will be made. When fruits and vegetables are duty free or subject to ad valorem duty only, weighing is not required and the weight shown on shipping documents may be accepted for statistical purposes.\nAdditional Information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-18-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-18-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-18",
+    "marginal_note": "References",
+    "part": "Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Customs Tariff Other references: Superseded memorandum D: D10-14-18 dated December 5, 2002",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-18-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-21-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-21",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff items 8407.21.00, 8407.29.10, 8407.29.20, 8408.10.00, 8716.39.90, 8903.92.00, and 8903.99.90 read as follows: 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines. … -Marine propulsion engines: 8407.21.00 - - Outboard motors 8407.29 - -Other 8407.29.10 - - -Inboard-outboard engines 8407.29.20 - - -Inboard engines … 84.08 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). 8408.10.00 - Marine propulsion engines … 87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. … - Other trailers and semi-trailers for the transport of goods: 8716.39.90 - - - Other … 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. … - Other 8903.92.00 - - Motorboats, other than outboard motorboats …",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-21-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-21",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines",
+    "division": "",
+    "heading": "",
+    "text": "Motorboats With Outboard Motors\n1. Outboard motors are generally interchangeable and not committed by design for any particular boat. Therefore, outboard motors and motorboats are classified separately regardless of how the goods are invoiced. Outboard motors are classified under tariff item 8407.21.00 or 8408.10.00 as the case may be, and outboard motorboats are classified under subheading 8903.99.\nMotorboats With Inboard-outboard Engines (Motors)\n2. Inboard-outboard motors, sometimes referred to as \"stern drives,\" are designed to be fitted to the inside of the hull at the rear of the boat combined with a block holding a steering propeller fixed to the exterior of the boat. A motorboat and an inboard-outboard motor are normally sold as one unit.\n3. Motorboats with inboard-outboard engines are classified as complete inboard-outboard motorboats under tariff item 8903.92.00. This is in accordance with Rule 1 of the General Rules for the Interpretation (GRI) of the Harmonized System.\n4. In cases where the engines are not attached to the boats at time of importation, but the boats and motors are presented to the Canada Border Services Agency (CBSA) at the same time, whether or not invoiced separately, the goods are still classified as one entity based on Rule 2(a) of the GRIs. This rule states that complete or finished articles presented unassembled or disassembled are classified in the same heading as the assembled article.\n5. Inboard-outboard engines, presented to the CBSA without boats, are classified under the provisions of Chapter 84 of the Customs Tariff . This classification also applies to the excess number of engines in instances where engines and boats are presented to the CBSA at the same time, and the engines are in greater number than the boats, e.g., fifteen boats and twenty engines. The extra five engines are classified under Chapter 84 of the Customs Tariff .\nMotorboats With Inboard Engines (Motors)\n6. Motorboats with inboard engines are, by design, compatible to each other. The engine completely enclosed within the boat is connected to the propeller by a drive shaft.\n7. The CBSA applies the same classification principle for motorboats with inboard-outboard engines, i.e., they are classified as one single entity. Therefore, motorboats with inboard engines are classified as one complete unit under tariff item 8903.92.00.\n8. Trailers for motorboats, whether or not invoiced as a package, are classified separately under tariff item 8716.39.90.\nAdditional Information\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-21-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-21",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8903.92 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-21 dated February 13, 1998",
+    "history": "",
+    "last_amended": "2023-01-06",
+    "current_to": "2023-01-06",
+    "citation": "Memorandum D10-14-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-22-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-22",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29",
+    "division": "",
+    "heading": "",
+    "text": "- Other parts and accessories of bodies (including cabs):\n8708.29 - - Other\n- - - Stampings:\n8708.29.11 - - - - For the tractors of tariff item No. 8701.10.10, 8701.30.00 or 8701.90.00\n8708.29.19 - - - - Other\n8708.29.20 - - - Door assemblies",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-22-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-22-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-22",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item 8708.29.20 covers all doors for motor vehicles of headings 87.01 to 87.05 inclusive. It includes both complete and incomplete door assemblies with the exception of the units that are merely made up of the inner and outer stampings that are crimped together. These crimped units are classified as stampings under either tariff item 8708.29.11 (“For the tractors of tariff items 8701.10.10, 8701.30.00 or 8701.90.00”) or 8708.29.19 (“Other”), as appropriate.\n2. Door assemblies may incorporate such elements as interior crash bars, manual or power window mechanisms, and manual or electric locking systems. Interior decorative panelling may or may not be incorporated. The door assemblies may also include both handles and hinges for immediate installation on the motor vehicle body.\n3. The stampings provided for under tariff items 8708.29.11 and 8708.29.19 cover all automotive body stampings (with the exception of bumper and bumper part stampings, which are classified under subheading 8708.10). This includes goods that may be in the form of single automotive stampings whether or not they are coated or have been otherwise further worked, such as when they are welded together with other stampings. Examples of units classified under these tariff items include:\n- (a) stamped floors for vans, whether or not they have been further worked;\n- (b) complete hoods and truck lids, whether or not they incorporate locks and hinges; and\n- (c) side body panels and other stamped body parts, whether or not they incorporate screws or bolts.\n4. Under no circumstances should door assemblies or stampings for motor vehicles of headings 87.01 to 87.05 inclusive be classified under either tariff item 8708.29.91 or 8708.29.99.\n5. Body parts of moulded artificial plastic are not to be classified as stampings. If the moulded plastic body parts are not specifically provided elsewhere in the Customs Tariff , they are to be classified under either tariff item 8708.29.91 or 8708.29.99.\n6. This memorandum only applies to the tariff classification of door assemblies and stampings under subheading 8708.29 of the Customs Tariff . It has no bearing on the administration of tariff item 9962.00.00.\nAdditional Information\n7. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-22-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-22-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-22",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8708.29 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-22 dated February 2, 1998",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-22-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-23-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-23",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Inflators, Modules of Airbags, and Airbags",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nHeading 87.08 (relevant portions)\n87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05\n- Other parts and accessories of bodies (including cabs):\n8708.95 -- Safety airbags with inflator system; parts thereof\n8708.95.10 --- For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations;\nParts and accessories for use in the manufacture of fire fighting vehicles\n8708.95.90 --- Other",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-23",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-23-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-23-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-23",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Inflators, Modules of Airbags, and Airbags",
+    "division": "",
+    "heading": "",
+    "text": "1. An airbag is a vehicle safety device. It is an occupant restraint system consisting of a flexible fabric envelope, or cushion, designed to inflate rapidly during an automobile collision. Its purpose is to cushion occupants during a crash and provide protection to their bodies when they strike interior objects such as the steering wheel or a window.\n2. Modern vehicles may contain multiple airbag modules in various side and frontal locations of the passenger seating positions. Sensors may deploy one or more airbags in an impact zone at variable rates based on the type, angle and severity of the impact. An airbag is designed to only inflate in moderate to severe frontal crashes. Airbags are normally designed with the intention of supplementing the protection of an occupant who is correctly restrained with a seatbelt.\n3. Modules for airbags , or airbag module assemblies, form part of the occupant restraint system, which consists of an inflator, an ignitor, and the folded airbag, as well as the hardware required to package the airbag, behind the special trim cover (e.g., on the steering wheel for a driver side module or within the upper right-hand instrument panel for a passenger side module).\n4. A common type of inflator consists of a solid generant, an enclosed chamber, and a filter. In the event of a serious crash, the solid generant burns in the chamber producing nitrogen gas. The nitrogen gas is cooled and purified in the filter before inflating the airbag. This pyrotechnic inflator system is more commonly used to deploy frontal impact airbags on both the driver side and passenger side. Side impact airbags are commonly deployed using a compressed air cylinder as the inflator that is triggered in the event of a side impact.\n5. For both original equipment and aftermarket applications, all importations of airbags and airbag modules are to be classified under subheading 8708.95.\n6. In those instances where the driver's side airbag module assembly is pre-installed in the steering wheel at time of importation, the entire unit will be classified under tariff item 8708.94.29 as a steering wheel.\n7. It should be noted that the other elements of the airbag supplemental restraint system (e.g., sensors, sensor brackets, airbag monitor assembly, and monitor bracket) are classified elsewhere in the Nomenclature, each in their own right. This also includes the wiring assemblies, which connect the airbag module assemblies to the airbag monitor and sensors.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-23",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-23-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-23-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-23",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Inflators, Modules of Airbags, and Airbags",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8708.95 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-23 dated March 9, 2007",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-23",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-23-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-24-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-24",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.\n- Other trailers and semi-trailers for the transport of goods:\n8716.39 - - Other\n8716.39.30 - - - Trailers and semi-trailers for road tractors or for motor vehicles for the transport of goods (excluding non-commercial snowmobile, utility, boat or horse trailers and trailers for use as permanent mountings for machinery or equipment)\n8716.39.90 - - - Other",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-24-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-24",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers",
+    "division": "",
+    "heading": "",
+    "text": "1. Non-commercial snowmobile, utility, or boat trailers are specifically excluded in the text of tariff item 8719.39.30, and are properly classified under tariff item No. 8716.39.90. They are designed and marketed for personal, household, and/or recreational applications, to be towed by means of a bumper hitch attached to a passenger vehicle or a light pickup truck. Most units have one or two axles.\n2. In general, gooseneck models are not considered to be non-commercial. However, some gooseneck models may qualify as non-commercial trailers, depending on other design characteristics. Such units would have to be designed to be towed only by a pickup truck equipped with a fifth-wheel adapter system.\n3. The following references to maximum length and carrying capacity should not be interpreted as being absolute criteria. Depending on other design factors, units exceeding these specifications may still qualify as non-commercial trailers.\n4. In tariff 8716.39.30, the qualifier \"non-commercial\" does not apply to trailers intended as permanent mountings for machinery or equipment. Such trailers remain classified in that tariff item whether they are commercial or non-commercial.\nSnowmobile Trailers\n5. Non-commercial snowmobile trailers can transport up to four snowmobiles. They can be of either the van or low-bed type.\n6. The length of these trailers is generally between 8 and 20 feet (2.4 m to 6.1 m).\n7. Snowmobile trailers whose capacity exceeds four snowmobiles are considered to be commercial and are generally classified under tariff item No. 8716.39.30.\nUtility Trailers\n8. Non-commercial utility trailers are designed to transport a wide variety of personal and household goods. They are usually of the van or low-bed type and do not exceed a length of 20 feet (6.1 m). Their average carrying capacity is generally between 2,000 and 8,000 pounds (900 kg to 3600 kg).\nBoat Trailers\n9. Non-commercial boat trailers are generally designed to transport one recreational vessel classified in heading No. 89.03.\n10. Trailers designed to transport jet skis and similar small recreational vessels, may include trailers than can transport more than one such vessel. Usually, the vessel rests in a cradle consisting of two or more beams that run the length of the trailer. Such trailers are generally 15 to 30 feet long (4.5 m to 9 m), with a maximum carrying capacity between 7,000 and 10,000 pounds (3200 kg to 4500 kg).\nAdditional Information\n11. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-24-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-24",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8716.39 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-24 dated February 11, 1998",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-25-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-25",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n87.08 Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05. 8708.80 Suspension systems and parts thereof (including shock absorbers) - - Other 8708.80.99 Other 87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 8716.90 Parts",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-25-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-25-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-25",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions apply to the memorandum:\n\"Air springs\" are parts of suspension systems for road tractors, heavy duty trucks, trailers, and semi-trailers. The two basic types are convoluted air springs and reversible sleeve air springs. \"Convoluted air springs\" consist of a rubber air bellow that is squeezed in the middle by a girdle loop. Steel or aluminum bead plates or mounting plates are attached at both ends of the air bellow. An air inlet is located in the upper plate to permit the flow of air in or out of the air bellow. \"Reversible sleeve air springs\" consist of a rubber bellow with a steel upper bead plate that features a built-in air inlet. At the base of the air bellow is a piston made of either steel, aluminum, plastic, or hard rubber. The piston is attached to the air bellow by means of a steel bellow end enclosure.\nHarmonized System Notes\nLegal Note 3 (Section XVII)\n2. References in Chapter 86 to 88 to \"parts\" and \"accessories\" do not apply to parts which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.\nExplanatory Note (III)(B)(2) (Section XVII)\n3. Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.\nAdministrative Policy\n4. Interchangeable air springs designed for use on road tractors, heavy duty trucks, trailers, and semi-trailers are to be classified under tariff item No. 8708.80.99 as parts for suspension systems for motor vehicles.\n5. Generally, interchangeable air springs, which are designed for road tractors and heavy duty trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable air springs are used on motor vehicles of tariff item No. 8701.20.00, and heading Nos. 87.04 and 87.05, rather than for trailers and semi-trailers of heading No. 87.16. Accordingly, it was determined that such air springs should be classified under tariff item No. 8708.80.99, which provides for parts for suspension systems of motor vehicles according to Legal Note 3 and Explanatory Note (III)(B)(2) to Section XVII.\n6. Air springs that are designed solely for trailers, semi-trailers, and other non-mechanically propelled vehicles of heading No. 87.16 are to be classified under the appropriate tariff item of subheading No. 8716.90.\n7. Rubber air bellows, when imported separately, are classified under tariff item No. 4016.95.90 as other inflatable articles of vulcanized rubber other than hard rubber.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-25-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-25-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-25",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8708.80, HS 8716.90, 4016.95 Legislative references: Customs Tariff , tariff item No. 8708.80.99 and subheading No. 8716.90 Other references: D11-11-3 Superseded memorandum D: D10-14-25 dated January 5, 2007",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-25-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-26-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-26",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Fire Fighting Vehicles",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries (wreckers), crane lorries (mobile cranes), fire fighting vehicles, concrete mixer lorries (concrete-mixers), road sweeper lorries (road sweepers), spraying lorries (spraying vehicles), mobile workshops, mobile radiological units). …\n8705.30.00 Fire fighting vehicles …",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-26-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-26-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-26",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Fire Fighting Vehicles",
+    "division": "",
+    "heading": "",
+    "text": "Fire Fighting Vehicles\n1. Tariff item 8705.30.00, which provides for fire fighting vehicles, is limited to those vehicles that are specifically constructed, adapted, or equipped with fire-fighting devices. They must be for direct use in the actual process of extinguishing fires.\n2. Examples of vehicles classified under tariff item 8705.30.00 include pumper units/fire engines, airport crash trucks with halon/dry chemical fire-fighting systems, and aerial ladder trucks with permanently mounted pumps for extinguishing fires.\nOther Specialized Vehicles\n3. Vehicles used to transport personnel or equipment such as squad trucks, tankers, and ladder trucks without pumps are classified under headings 87.02, 87.03, or 87.04 depending on their nature at the time of importation.\n4. Emergency rescue trucks, generator trucks, flood light trucks, and other special purpose vehicles are classified under a tariff item of heading 87.05 , not including tariff item 8705.30.00.\n5. The fact that a vehicle is operated by a fire department or fire service is not sufficient to have it classified under tariff item 8705.30.00.\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-26-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-26-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-26",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Fire Fighting Vehicles",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8705.30 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-26 dated January 1, 1998",
+    "history": "",
+    "last_amended": "2023-01-09",
+    "current_to": "2023-01-09",
+    "citation": "Memorandum D10-14-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-26-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-27-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-27",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: Classification policy for tractors with front mount mowers\nKeywords: Tariff Classification, importer, lawn mower, lawn tractor, tractor, mowing deck",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-27-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-27",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Additional Information\n- References Applicable legislation Issuing office\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-27-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-27",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-27-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-27",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Front-mount mowers are a type of lawn mower that have the cutting deck mounted at the front of the machine. There are two types, mowers with permanent mowing decks and tractors with the ability to attach a mowing deck.\n2. Lawn mowers with permanent mowing decks are classified under tariff item 8433.11.00 as mowers for lawns, parks, or sports-grounds, powered, with the cutting device rotating in a horizontal plane. These machines are principally designed to cut grass and cannot use interchangeable equipment. They are classified in heading 84.33 whether the mower is mounted on the front, rear, or middle of the tractor.\n3. Front-mount mowers that consist of a tractor with a detachable mowing deck are classified as two separate units. The tractor and the mowing deck are classified separately in their own respective heading when the mowing deck is imported alone or when mounted on or presented with a tractor, as directed by Legal Note 2 to Chapter 87.\n4. Tractors are defined in Legal Note 2 to Chapter 87 as “vehicles constructed essentially for hauling or pushing another vehicle, appliance or load …”. They are classified in heading 87.01. Classification at the subheading level depends on a tractors’ engine power. These machines are designed to accommodate interchangeable equipment to perform various tasks and are classified independently of their interchangeable equipment.\n5. Mowing decks are classified under tariff item 8433.19.00 as other mowers for lawns, parks, or sports-grounds, even when considered interchangeable equipment for a specific tractor.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-27-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-27",
+    "marginal_note": "Additional Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "6. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-27-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-27",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-28-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-28",
+    "marginal_note": "Legislation",
+    "part": "Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n33.05 Preparations for use on the hair.\n33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties.\n34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.\n34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-28-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-28",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin",
+    "division": "",
+    "heading": "",
+    "text": "Administrative Policy\n1. This administrative policy was originally developed as a result of a Canadian International Trade Tribunal ( CITT ) decision rendered on October 28, 1999 , in Reha Enterprises Ltd and Cosmetic Import Co. Limited versus the Deputy Minister of National Revenue, Appeal Nos. AP-98-053 and AP-98-054 . The goods at issue were a body wash and a shower gel, both in various fragrances. They were further described as organic surface-active preparations in the form of liquid, for washing the skin. The CITT determined that the goods were not bath preparations or toilet preparations of heading 33.07, but rather were more appropriately classified under 3402.20.90 as surface-active preparations put up for retail sale. Note that prior to January 2002, there was no provision in either heading 34.01 or 34.02 for organic surface-active products, in the form of liquid or cream, for washing the skin.\n2. The classification of products, such as shower gels and body washes, was greatly simplified in January, 2002, when the World Customs Organization ( WCO ) amended heading 34.01 to include \"Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap\". Products imported into Canada that meet all the terms of the heading are classified under tariff item 3401.30.00.\n3. With regard to \"bath preparations\", the CBSA 's long-standing position has been to interpret this phrase to mean those products such as perfumed bath salts and foam bath mixtures that are actually added to the bath water for the preparation of the bath. The phrase \"bath preparations\" is not to include those products that are applied directly to various parts of the human body for washing the skin. This is supported by the Explanatory Notes to heading 33.07, paragraph (III), which provide for \"Bath preparations, such as perfumed bath salts and preparations for foam baths, whether or not containing soap or other organic surface-active agents (see Note 1 (c) to Chapter 34)\". The Note also states that \"Preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic surface-active agents (which may contain soap in any proportion), in the form of liquid or cream and put up for retail sale, are classified in heading 34.01. Such preparations not put up for retail sale are classified in heading 34.02.\"\nMulti-function products\n4. Multi-function products have more than one function or use. In such cases, it is important to determine: (1) how the product is described; (2) how the product is used; and (3) how the marketer intends the product to be used.\nExample\nThe product is primarily a shower gel or body wash which may also be used on the hair, as a substitute for shampoo. In the CITT case cited in paragraph 1, above, the Tribunal accepted the notion that the product may be used on the hair; however, it determined that the product is used for much more than simply washing the hair, and most notably for washing the body. Accordingly, it is much more than a hair shampoo and, therefore, excluded from heading 33.05. This is further supported by the terms of heading 33.05, which provide for \"Preparations for use on the hair.\" Thus, the reference to \"shampoos\" in subheading 3305.10 covers hair shampoos (i.e., those applied to the hair on the scalp) and not body shampoos.\nToilet sets\n5. Toilet sets, comprising a number of components (e.g., perfume, foaming bath powder and body wash), are generally classified in accordance with General Interpretative Rule 3 (b) , which provides that mixtures, composite goods consisting of different components, and goods put up in sets for retail sale, shall be classified according to the component, or components taken together, which gives them their essential character.\n6. Regarding the classification of toilet sets, further reference can be made to CITT Appeal No. AP-97-117, Sanofi Canada Inc. versus The Deputy Minister of National Revenue, dated December 18, 1998. In this case, two toilet sets were at issue – one set consisting of perfume, eau de toilette, body lotion, body bath, foaming bath powder, and perfumed dusting powder; the other set consisting of eau de toilette, body lotion, and body bath. In its decision, the Tribunal noted two factors: (1) the value of the various components, and (2) that most components contained an ingredient identified as a fragrance. Based on these two factors, the Tribunal determined that both sets were a fragrance collection. Furthermore, it decided that the perfume in one set, and the eau de toilette in the other set, gave each of these sets their respective essential character. Accordingly, the goods at issue were both classified under heading 33.03.\nRe-determination and Appeals\n7. Importers who are not satisfied with the specific tariff classification rendered by the CBSA , on importation, may request a re-determination or further re-determination of tariff classification pursuant to Section 60 of the Customs Act (the Act ) . An importer may also appeal a re-determination made pursuant to Section 60 of the Actto the CITT . Refer to Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods . Guidelines regarding the self-adjustment process are found in Memorandum D11-6-6 , \"Reason to Believe\" and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAdditional Information\n8. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in the CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-28-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-28",
+    "marginal_note": "References",
+    "part": "Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: None Legislative references: Customs Act Other references: D11-6-6 ; D11-6-7 ; D11-11-3 Explanatory Notes to the Harmonized Commodity Description and Coding System Reha Enterprises Ltd and Cosmetic Import Co. Limited versus the Deputy Minister of National Revenue (AP-98-053 and AP-98-054) Sanofi Canada Inc. versus The Deputy Minister of National Revenue (AP-97-117) Superseded memorandum D: D10-14-28 dated November 20, 2003",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-29-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-29",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of gloves. Throughout this Memorandum, a reference to gloves includes a reference to mittens and mitts.\nKeywords: Policy, tariff classification, gloves, mittens, mitts, constituent materials, outer surface, plastic, rubber, textile, specifically designed for use in sport.",
+    "history": "",
+    "last_amended": "2026-03-26",
+    "current_to": "2026-03-26",
+    "citation": "Memorandum D10-14-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-29-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-29",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Gloves are classified according to the constituent material or materials which form the outer surface or exterior shell How to determine the constituent materials Gloves with an exterior surface composed of a single material Gloves with an exterior surface composed of two or more materials Gloves composed of a combination of plastic or rubber and textile Gloves dipped in plastics or rubber (\"dipped gloves\") Gloves used in sporting activities (i.e. sports requisites) Gloves composed of leather and/or furskin Glove linings Additional information\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2026-03-26",
+    "current_to": "2026-03-26",
+    "citation": "Memorandum D10-14-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-29-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-29",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- reflect accessibility and plain language considerations\n- reflect changes made to the Canadian Customs Tariff\n- make reference to current Canadian International Trade Tribunal (CITT) jurisprudence and clarify policy",
+    "history": "",
+    "last_amended": "2026-03-26",
+    "current_to": "2026-03-26",
+    "citation": "Memorandum D10-14-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-29-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-29",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of this memorandum, the following definitions have been adapted from the Explanatory Notes:\nGloves Articles covering the palm and back of the hand and/or wrist and forearm (entirely or partially). They include: gloves with an individual sheath for each of the fingers and the thumb; mittens only partially covering the fingers and/or thumb (e.g., bicycle gloves); mitts only having a separate section for the thumb; fingerless gloves not covering the fingers and thumb, and gloves with an attached gauntlet that also covers part of the arm (e.g., to the wrist, beyond the wrist to the forearm, or even past the elbow). Images description Image 1: Photo of a pair of black and blue bicycle gloves not covering the fingers and thumb, featuring mesh on the palm area. Image 2: Photo of a pair of uniformly medium grey mittens, knitted with ribbed cuffs.\nOuter Surface (i.e., exterior shell) The outer surface material of a glove covering the palm of the hand, the back of the hand and, where applicable, the fingers (including fourchettes) and the wrist, the forearm, and the upper arm.\nFourchettes A narrow, forked strip of material joining the front and back sections of the fingers of a glove.\nLining The inside constituent material(s) of a glove.",
+    "history": "",
+    "last_amended": "2026-03-26",
+    "current_to": "2026-03-26",
+    "citation": "Memorandum D10-14-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-29-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-29",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Gloves are classified based on the constituent material or materials which form the outer surface or exterior shell.\n1. In decisions AP-2009-046 (Igloo Vikski Inc.), which was upheld by the Supreme Court of Canada, and AP-2009-045 (Sher-Wood Hockey Inc.), the CITT provided direction on the tariff classification of gloves. In both decisions, the CITT classified the gloves using only the constituent material or materials of the outer surface (shell) of the gloves, despite the addition of tufting, padding or other materials (e.g., plastics) in other areas.\nHow to determine the constituent materials\n2. In order to properly identify the constituent materials:\n- The importer must be able to provide the exact composition of the outer surface (exterior shell) of a glove. This is generally obtained through detailed product literature from the manufacturer, or an independent laboratory analysis.\n- The Canada Border Services Agency (CBSA) may conduct a laboratory analysis to determine the exact composition of the glove (i.e., for Advance Rulings or trade compliance verification purposes).\nGloves with an exterior surface composed of a single material\nImage description Photo of a pair of knitted gloves, for protection against the cold, red with decorative white and black patterns on the palm and back areas.\n3. Gloves with an exterior composed of a single material are classified according to the outer surface material.\nGloves with an exterior surface composed of two or more materials\nImages descriptions Image 1: Photo of a torso and hands of a person wearing military style right hand rifle glove, with reinforcement on the knuckle and first phalanx of the finger area, with tightening straps at the wrist, green and grey in colour, of various materials. Image 2: Photo of a pair of all-purpose working gloves with parts of various constituent materials (reinforced grey suede fingers, reinforced brown leather palm and index finger, yellow textile cuffs and remaining parts).\n4. The outer surface of most gloves is composed of more than one material, and as a result classification may fall into different headings of the Customs Tariff. In order to properly classify these types of gloves (as a whole), all constituent materials must be properly identified, and individually classified by application of the General Rules for the Interpretation of the Harmonized System (GIRs).\n5. In some cases, tariff classification cannot be achieved by applying GIR 1 alone. For gloves with an exterior surface made up of two or more materials, GIR 2(b) could apply. GIR 2(b) states that any reference in a heading to goods of a given material shall be taken to include a reference to goods consisting wholly or partly of that material. However this Rule does not broaden the scope of a heading to cover goods which cannot meet the description in the heading. The gloves should still have the character of goods of the kind described in the heading for them to be classified under that heading according to GIR 2(b). In other words, the addition of another material or substance does not deprive the goods of the character of goods of the kind mentioned in the heading.\n6. After considering GIR 1 then GIR 2, if the gloves are determined to be classifiable under more than one heading, then tariff classification is directed to GIR 3.\n7. GIR 3(a) states that the heading which provides the most specific description of the good is to be preferred to a heading which provides a more general description. However, when two or more headings only refer to part of the materials contained in the good, those headings are to be regarded as equally specific and tariff classification of the good shall be determined by GIR 3(b) or GIR 3(c).\n8. GIR 3(b) states that a composite good consisting of different materials is to be classified as if it consisted of the material which gives it its essential character.\n- For some gloves, the material forming the greatest outer surface area might provide the essential character, resulting in classification according to that material.\n- For other gloves composed of two or more materials, the determination of the essential character may rely on other factors, such as the role of the constituent materials.\n9. It is often difficult to determine the \"essential character\" for the purposes of GIR 3(b) for gloves whose outer surface is composed of multiple material constituents. In cases where this determination is not possible, classification should be directed toward GIR 3(c). According to this Rule, when goods cannot be classified by Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.\n- For example, if a glove is partly made up of a knitted or crocheted fabric and partly of a woven fabric and neither part provides the glove its essential character, tariff classification would be determined according to GIR 3(c). The glove would therefore be classified under heading 62.16 as gloves, other than knitted or crocheted.\nGloves composed of a combination of plastic or rubber and textile\n10. To determine the tariff classification of the constituent materials for a glove with an exterior material made from a combination of plastics, or rubber, and a textile, please refer to the Notes to Section XI and the pertinent chapters and headings (e.g., Chapters 56, 59, and headings 40.15 and 60.01).\n- For example, to classify knitted or crocheted gloves in sub-heading 6116.10 \"impregnated, coated, covered or laminated with plastics (…)\", the fabric it is made of must meet the criteria enunciated by Note 2 to Chapter 59.\n11. If the textile combination is excluded from Chapter 56 or 59 or heading 60.01 as a result of the application of the pertinent Notes, the gloves would fall under heading 39.26 or heading 40.15.\n12. Conversely, in VGI Village Green Imports ( AP-2010-046 ), the CITT excluded certain gloves (oven mitts) made of rubber (of chapter 40) with parts of textile fabric from heading 40.15: the CITT determined that the goods did not meet the criteria set out in the Notes because the rubber component was not the constituent material giving the goods their essential character. To determine the essential character, the CITT relied on the function of an \"oven mitt\" and the following information:\n- thickness\n- handling function\n- the surface area covered by each material\n- the respective weight of each material\nClassification was determined in accordance with GIR 1 in heading 61.16.\n13. For specific guidance on the tariff classification of textiles combined with cellular plastics, please refer to Memorandum D10-14-59 - Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strips of Cellular Plastic, and Garments Made up of Such Fabric .\n14. When gloves are for use in a noxious atmosphere, please refer to Memorandum D10-15-26 - Goods to be employed in a Noxious Atmosphere which provides direction on the interpretation and application of the expression \"to be employed in a noxious atmosphere\" and the pertinent tariff classification.\nGloves dipped in plastics or rubber (\"dipped gloves\")\nImage description Photo of a pair of dipped gloves that may be used for work or gardening. There is rubber covering the front and sides of the hand and fingertips, with textile on the back of the hand and wrist. They are green and yellow in colour with a thin red border on the cuffs.\n15. For clarification, Legal Note 11 to Section XI states:\n\"For the purposes of this Section, the expression 'impregnated' includes 'dipped'.\"\n16. \"Dipped gloves\" differ from gloves made up of a coated textile fabric of Chapter 56 or 59 or heading 60.01. They are finished textile gloves that are subsequently dipped in plastics or rubber, whereas gloves made up of a fabric of Chapter 56 or 59 or heading 60.01 are gloves made from a textile that has been coated prior to being made into a glove. For \"dipped gloves\", the extent to which the exterior surface is covered by coating may vary, for example, from the entire glove to as little as only the fingertips. This has no bearing on the tariff classification of the glove.\n17. Subheading 6116.10 covers \"Gloves, mittens and mitts, knitted or crocheted – Impregnated, coated or covered with plastics or rubber\". This subheading covers pre-existing gloves of textile materials of Chapter 60, which are subsequently covered, dipped, etc., in plastics or rubber, regardless of the extent of the area covered by the plastics or rubber.\nGloves used in sporting activities (i.e., sports requisites)\nImages descriptions Image 1: Photo of red padded hockey gloves with thin white lines Image 2: Photo of a left handed baseball glove made of brown leather and black leather lacing\n18. Legal Note 1(w) to Chapter 95 specifically excludes gloves, mittens and mitts and directs tariff classification according to their constituent material. Sports gloves are classified by their constituent material.\n19. Subheading 4203.21 provides for leather gloves, mittens and mitts, specially designed for use in sports. According to Subheading Explanatory Note to subheading 4203.21, this subheading includes gloves, mittens and mitts having functional design features which make them particularly suitable for use in sports, such as to protect the hands or assist the holding of equipment.\nGloves of leather and/or furskin\nImage description Photo of brown suede mittens with white furskin or faux-fur cuffs.\n20. The Explanatory Notes to heading 42.03 provide that this heading covers for leather gloves combined with either furskin or faux-fur (artificial fur), irrespective of the proportions of these constituents.\n21. Heading 43.03 provides for gloves made up wholly of furskin.\n22. Heading 43.04 provides for gloves made up wholly of artificial fur. Artificial fur of heading 43.04 excludes long pile fabrics of heading 58.01 (woven pile fabrics) and heading 60.01 (knitted pile fabrics) which are both classified as textile fabrics.\n23. Gloves of imitation leather, which is often difficult to distinguish from real leather, are not classified as gloves of leather or composition leather of heading 42.03. Imitation leather is based on materials such as plastics (Chapter 39), rubber (Chapter 40), paper or paperboard (Chapter 48) or coated textile fabrics (Chapter 59). Gloves made from those materials are classified in their appropriate Chapter and heading.\nGlove linings\n24. Removable glove linings presented separately are to be considered \"parts\" of clothing accessories. The glove parts should be evidently for use as linings. For example, they may be fitted with snaps or fasteners to secure them to the gloves.\n25. Textile glove linings are classified under either tariff item 6117.90.90 for knit fabric linings or 6217.90.00 for all other textile fabric linings.\n26. In the case of a combination of two or more materials (e.g., textile and non-textile ), the same classification rules apply as for the outer surface materials of a glove.\nAdditional information\n27. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3 : Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-03-26",
+    "current_to": "2026-03-26",
+    "citation": "Memorandum D10-14-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-29-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-29",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\n- AP-2009-046 Igloo Vikski and 2016 SCC 38\n- AP-2009-045 Sher-Wood Hockey Inc.\n- AP-2010-046 VGI Village Green Imports\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- D10-13-1: Tariff Classification of Goods\n- D10-14-59: Tariff classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garments Made up of Such Fabrics\n- D10-15-26: Goods to be employed in a noxious atmosphere\n- D11-11-3: Advance Rulings for Tariff Classification\nSuperseded D memoranda\nD10-14-29 Tariff Classification of Gloves dated May 20, 2020\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-26",
+    "current_to": "2026-03-26",
+    "citation": "Memorandum D10-14-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-30-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-30",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Medicaments Including Natural Health Products",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nLegal Notes\nSection VI\nNote 1.\n- (a) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.\n- (b) Subject to paragraph (a) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.\nNote 2.\n- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature\nChapter 30\nNote 1.\n- 1. This Chapter does not cover: (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); (b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 21.06 or 38.24); (c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20); (d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); (e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties; (f) Soap or other products of heading 34.01 containing added medicaments; (g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or (h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).\nHeading 30.03\nMedicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.\nHeading 30.04\nMedicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-30-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-30",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Medicaments Including Natural Health Products",
+    "division": "",
+    "heading": "",
+    "text": "1. A product can be classified as a medicament under heading 30.03 or 30.04 if it satisfies the following:\n- (a) meets the terms of the heading and any relative legal note; and\n- (b) evidence attests to the product’s therapeutic or prophylactic use; and\n- (c) the goods are presented as a therapeutic or prophylactic product.\nGuidelines\n2. The following information will help in determining the tariff classification of medicaments consistent with decisions of the Canadian International Trade Tribunal (CITT) and the Federal Court of Appeal. In this memorandum the word \"medicament\" may include natural health products.\n3. Definitions:\nailment an illness of a trivial nature curative having remedial properties, helping to cure dietetic foods foods prepared to meet the particular nutritional needs of people whose assimilation and metabolism of foods are modified, or for whom a particular effect is obtained by a controlled intake of foods or individual nutrients. They may be formulated for people suffering from physiological disorders or for healthy people with additional needs disease an unhealthy condition; a particular malady food substance(s) taken into the body to maintain life and growth medicament [a] substance used in curative treatment prophylactic tending to prevent disease or other misfortune therapeutic curative; of the healing art\n4. In their decisions, the CITT and the Federal Court of Appeal made a number of observations and drew certain conclusions in order to classify medicaments in the Harmonized System (HS) as follows:\n- (a) There is no requirement in the Harmonized System’s legal notes, in the provisions of headings 30.03 and 30.04, or in the supporting Explanatory Notes, that a certain level of medicinal ingredients must be in a product in order for it to be classified as a medicament. Furthermore, there is no burden to scientifically prove that the product actually cures a disease, illness, or ailment. The terms of the heading do not require scientific proof of medical efficacy. However, the intent of headings 30.03 and 30.04 is to provide for goods that are in the nature of medicaments. In accordance with the terms of the headings, there must be some therapeutic or prophylactic (medicinal) use for the product. Simply declaring that a product is a medicament does not qualify it for classification under heading 30.03 or 30.04.\n- (b) Marketing, packaging, use, and other evidence (e.g. from a professional medical practitioner or a recognized text) that can attest to a product’s medicinal purpose (therapeutic or prophylactic) are important determining factors in classifying the product under heading 30.03 or 30.04. There must be some indication as to the use of the product in the preventing or treating of a disease, illness, or ailment. Examples – St. John’s wort oil extract, mixed with olive oil, is used to treat such things as mild to moderate depression, tension headaches and insomnia. When imported in bulk it is classified under heading 30.03, or under heading 30.04 when put up in measured doses or in forms or packings for retail sale. – Re-distilled water is classified under heading 28.51. However, when put up as a medicament in measured doses or in forms or packings for retail sale, for use in the treatment of a disease, it is classified in heading 30.04. – Sulphur put up for retail sale for a therapeutic purpose (e.g. as a scabicide) is classified as a medicament under heading 30.04 and not under heading 25.03 or 28.02.\n- (c) Medicaments are generally not included in the common understanding of the term “food”. However, certain nutritional dietary supplements, sometimes considered food preparations, can be classified in heading 30.04 as a medicament. This is the case when the supplement is expressly for use in the prevention or treatment of a disease, illness or ailment and put up in a form specified in that heading. For example, garlic powder packaged for use in preparing food (i.e. for flavouring) is classified in heading 07.12. However, when garlic powder is prepared as tablets (measured doses), or in another form or packing for retail sale, and sold for its curative properties (e.g. in the treatment of cardiovascular disease), the garlic is classified as a medicament under heading 30.04.\n- (d) Food preparations contain mainly nutritional substances; the major ones being protein, carbohydrates and fats. Therefore, products consisting essentially of one or many nutritional substances and employed in nutritional therapy, utilizing ingredient avoidance in the attainment of a particular health-related outcome, remain considered as food preparations and should be classified under their own appropriate headings despite their acknowledged therapeutic or prophylactic effect. For example, ordinary foods and beverages, as well as products such as amino acid-based powdered formulas, containing single amino acids rather than complex proteins that facilitate digestion by infants (0 to 12 months) and children (1 to 10 years) who are unable to metabolize the long chains of amino acids that comprise the standard food proteins found in breast milk, infant formulas, soy or extensively hydrolyzed protein formulas are classified in heading 21.06.\n5. Throat pastilles or cough drops can be classified under heading 30.04 when put up in measured doses or in forms or packaging for retail sale provided they contain a medicinal ingredient(s) such that each pastille or cough drop has a therapeutic or prophylactic use.\n6. While national health authorities may define medicaments differently, vitamins and vitamin preparations have therapeutic and prophylactic uses. Vitamins have been proven effective in the treatment and prevention of certain diseases (e.g. vitamin C for scurvy and vitamin B12 for pernicious anaemia) and can thus be classified as a medicament. The vitamins considered as medicaments do not include the goods provided for in heading 29.36, unless they are put up in measured doses or in forms or packaging for retail sale for a therapeutic or prophylactic purpose.\n7. If a vitamin, or vitamin preparation, is ingested to reverse or prevent (therapeutic or prophylactic) a deficiency that may lead to a disease, illness, or ailment, it follows that the purpose of ingesting the product is to reverse or prevent that malady. It is suggestive though not conclusive in all cases that such vitamin products, intended for human or animal use, are medicaments.\n8. Declaring that a product is a medicament does not make it so for tariff classification purposes. There must be some evidence to support such a claim. Trade or technical publications issued by the manufacturer or producer can help in making a determination. Similarly, technical papers published in professional journals and authored by health practitioners may also provide information about a product’s therapeutic or prophylactic uses. This includes an opinion of an expert or specialist in the particular disease, illness or ailment.\n9. Goods such as certain traditional natural health products, which are considered by some to be medicaments, are excluded from headings 30.03 and 30.04. For example, diabetic or fortified foods, food supplements for general health and well-being and tonic beverages (tonic wine with herbs) etc., are specifically excluded (see legal Note 1 to Chapter 30) even though they may be considered a medicament by their use and reputation in traditional herbal medicine.\nGeneral Information\n10. If the label of a product does not provide the necessary information to determine if a product has therapeutic or prophylactic properties, or if the product’s therapeutic or prophylactic benefits are not clear, the importer must provide the necessary information.\n11. Useful information on the therapeutic or prophylactic purpose of a medicament might be found in a recognized text, such as a publication mentioned in Schedule B of the Food and Drugs Act the Compendium of Pharmaceuticals and Specialties (CPS), the Merck Index, or a recognized peer reviewed medical paper, etc. Recognized peer reviewed papers are articles in recognized journals of medicine, such as the International Journal of Medicine , which have been reviewed by a qualified individual. Not all technical papers published in recognized journals are peer reviewed. Papers that are not peer reviewed may need verification.\n12. For this policy, the meaning of the term “professional medical practitioner” is broadly defined. The term refers not only to physicians, but also to chiropractors, dentists, naturopaths, nurses, pharmacists, physical therapists, etc.\n13. While conditions such as tension headaches, insomnia, gastrointestinal disorder, external wounds and other maladies may not be considered true diseases or illnesses, they constitute various forms of disorders or ailments.\n14. Additional information, such as drug product monographs, can be found on Health Canada's Web site . Drug product monographs identify the recommended use or purpose for ingredients based on Health Canada's Natural Health Products Directorate’s evaluation of the safety and efficacy data.\n15. In view of the CITT decisions upon which this policy is based, Canada is not able to apply the HS Explanatory Notes, relating to throat pastilles, and three Compendium Opinions, as follows:\n- HS Explanatory Notes: Heading 17.04 (v), page IV-1704-1; Heading 30.04, page VI-3004-2\n- Compendium of Classification Opinions (CCO): 1704.90 (3) Throat pastilles or cough drops consisting essentially of sugars and flavouring agents, e.g., menthol, eucalyptol or peppermint oil, (without other active ingredients). 2106.90 (22) Vitamin C preparation (500 mg per tablet) put up for retail sale in a container holding 130 tablets, containing ascorbic acid, corn starch, cross-linked carboxymethyl cellulose sodium, cellulose, rose hips, stearic acid, lemon bioflavonoid complex, magnesium stearate and acerola. According to the label, the product is not intended to diagnose, treat, cure or prevent any disease. 2106.90 (24) Cough syrup in the form of an aqueous solution of an alcoholic strength by volume of 1.8 % vol , put up in a container of 100 ml (130 g). The product consists of honey, plant tinctures, glucose syrup, invert sugar syrup, cherry aroma, rose oil, sodium benzoate and purified water. According to the label, the product is recommended to be used against respiratory catarrhal diseases and difficulty of bronchial respiratory catarrhal diseases and difficulty of bronchial mucus secretion. The content of active medicinal ingredients is, however, not sufficient to provide a recognisable and clinically proven therapeutic or prophylactic effect.\n16. While the Harmonized System Committee of the World Customs Organization has generally classified natural health products in heading 21.06, in 2012 they classified a product based on hops and valerian in heading 30.04; this is reflected in:\n- CCO: 3004.90 (2) Medicament in the form of pills, consisting of plant extracts (of valerian root and hop cones), maltodextrin, colourings and excipients. According to the label, the product is recommended to be used as a remedy against agitation (two to four pills daily) or sleep disorders (one pill daily). The product contains a sufficient quantity of active ingredients to provide curative or prophylactic effect against disorders such as insomnia or sleeplessness. It is put up for retail sale in packages of, e.g., 60 pills.\nAdditional Information\n17. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n18. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-30-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-30",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Medicaments Including Natural Health Products",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: F258860/HS 3004.90 Legislative references: Customs Tariff Food and Drugs Act Other references: D11-11-3 World Customs Organization Harmonized Commodity Description and Coding System (HS) Fifth edition (2012) Superseded memorandum D: D10-14-30 dated October 13, 2006",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-31-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-31",
+    "marginal_note": "Legislation",
+    "part": "Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39",
+    "division": "",
+    "heading": "",
+    "text": "The following are available on the Customs Tariff page of the CBSA Web site:\nGeneral Rules for the Interpretation of the Harmonized System\nCanadian Rule 1 Note 1 to Chapter 39 Note 3 to Chapter 39 Note 4 to Chapter 39 Note 5 to Chapter 39 Note 6 to Chapter 39 Subheading Note 1 to Chapter 39 Supplementary Note 1 to Chapter 39 Headings 39.01 to 39.26",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-31-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-31-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-31",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum deals with the guidelines for the classification of multi-component plastic products composed of two or more plastic components based on different polymers. These products of Chapter 39 of the Customs Tariff may be combined with non-plastic materials such as fabric or paper.\n2. The memorandum does not deal with multi-component plastic products based on only one polymer, such as two sheets of polystyrene laminated together. Nor does the memorandum deal with multi-component plastic products composed of only one component of plastics combined with another material other than plastics; for example, laminates of a single layer of plastics with a layer of paper.\n3. As a result of recent Canadian International Trade Tribunal ( CITT ) and Federal Court decisions, the classification of the subject plastic products must follow General Interpretative Rule 3(b). However, several essential character measures are available under this rule. Accordingly, to maintain consistency in the classification of multi-component plastic products, this memorandum specifies the use of only one essential character measure. The essential character shall be determined by the plastic component that predominates by weight over every other plastic component.\n4. The provisions of this memorandum apply, with the necessary changes, to monofilaments, profile shapes, tubes, pipes, hoses, plates, sheets, film, foil, strip and the other plastic products of Sub-chapter II.\n5. In order to determine whether a product is covered as an exclusionary provision in a tariff item such as 3921.90.91, the following two-step process must be applied:\n- (a) Determine whether the product is classified in the inclusion naming provision (e.g., \"of polymers of heading 39.06\"), using the classification principles indicated in paragraph 3, above. Reference to Note 4 to Chapter 39 may be required.\n- (b) If the product is classifiable in the inclusion provision, then determine whether the product is covered by the wording of the exclusionary provision by applying the classification principles as indicated in paragraph 3, above. Again, reference to Note 4 to Chapter 39 of the Customs Tariff may be required.\n6. Examples of the classification of multi-component plastic products are given in the Appendix (examples 1 to 4).\n7. Exception : Multi-component plastic products in which various prepolymers in the different layers have reacted together (for example, in the Formica products, the prepolymers were brought together under heat and pressure) do not comply with the process described above.\n- (a) Since the polymer components in the different layers react to form true copolymers, the copolymer definition in Note 4 to Chapter 39 applies. That is, products in which the polymer components react together are not to be classified by General Interpretative Rule 3 (b) . They are to be classified by General Interpretative Rule 1 by using: (i) Subheading Note 1 at the subheading level; (ii) Supplementary Note 1 (invoking Chapter Notes 4 and 5) at the tariff item level; and (iii) Statistical Note 1 (invoking Chapter Notes 4 and 5) at the statistical item level.\n- (b) In these instances, classification is based on the comonomer units in the total polymer content of the product.\n- (c) An example of the classification of this type of multi-component plastic product is given in the Appendix (example 5).\nAdditional Information\n8. Importers and their agents may be requested to provide samples and literature, such as product specification information and Material Safety Data Sheets ( MSDS ), on the multi-component plastic products. Such a request will specify to whom they should be sent.\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A\nClassification Examples\nIn each example, the end use aspects of tariff items have not been considered. All of the relative amounts are by weight.\nExample 1\nProduct: Profile shape composed of two co-extruded plastic components:\n- (a) 40%; composed entirely of polyethylene\n- (b) 60%; composed entirely of polypropylene\nAnalysis: Layer (b) is the predominant plastic component by weight.\nClassification:\nHeading: The product is a plastic profile shape of heading 39.16.\nSubheading: Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . Propylene is a monomer unit of polymers described in \"Of other plastics.\" The propylene monomer unit predominates. Subheading 3916.90 applies.\nTariff item: 3916.90.00 applies.\nExample 2\nProduct: Non-cellular sheet composed of three layers of plastics, laminated together:\n- (a) 30%; composed entirely of polyethylene\n- (b) 40%; composed entirely of polypropylene\n- (c) 30%; composed entirely of polyethylene\nAnalysis: Layer (b) is the predominant single layer of plastics by weight.\nClassification:\nHeading: The plastic sheet is not cellular, reinforced, laminated, supported or similarly combined with materials other than plastics. Heading 39.20 applies.\nSubheading: Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . Propylene is a monomer unit of polymers described in \"Of polymers of propylene.\" The propylene monomer unit predominates. Subheading 3920.20 applies.\nTariff item: 3920.20.00 applies.\nExample 3\nProduct: 0.05 mm thick sheet composed of two layers:\n- (a) 40%; composed entirely of poly(ethylene terephthalate) ( PET )\n- (b) 60%; composed of poly(vinyl chloride) (55% of the layer), plasticiser (20% of layer) and filler (25% of the layer). This layer has been coated onto layer (a) .\nAnalysis: Layer (b) is the predominant layer by weight. Poly(vinyl chloride) is also a polymer of vinyl chloride.\nClassification:\nHeading: The plastic sheet is not cellular, reinforced, laminated, supported or similarly combined with materials other than plastics. Heading 39.20 applies.\nSubheading: Two classifications are required at the subheading level:\n1. Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . At the single dash level, the product is classified under suppressed subheading 3920.(40).\n2. Layer (b) contains not less than 6% by weight of plasticizer. Subheading 3920.43 applies.\nTariff item: 3920.43.00 applies.\nNote: The classification is not based on the relative amounts of polymers; it is based on the relative amounts of the plastics components.\nExample 4\nProduct: Sheet composed of two layers:\n- (a) 40%; composed entirely of polyethylene\n- (b) 60%; composed entirely of an ethylene-propylene copolymer (35% ethylene and 65% propylene)\nAnalysis: Layer (b) is the predominant layer by weight.\nClassification:\nHeading: The plastic sheet is not cellular, reinforced, laminated, supported or similarly combined with materials other than plastics. Heading 39.20 applies.\nSubheading: Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . Propylene is a monomer unit of polymers described in \"Of polymers of propylene\". The propylene monomer unit predominates. Subheading 3920.20 applies.\nTariff item: 3920.20.00 applies.\nExample 5\nProduct: 1.5 mm thick sheet made by assembling two layers of paper impregnated with melamine-formaldehyde prepolymer resin and six layers of paper impregnated with phenol-formaldehyde prepolymer resin. Each layer is composed of 30% resin and 70% paper. The stack of 8 layers was compressed under heat and high pressure, causing the prepolymers to flow and react to form a copolymer.\nAnalysis: The product is a sheet of plastics reinforced with multiple layers of paper. The polymer is a melamine-formaldehyde-phenol-formaldehyde copolymer. In the total polymer content, the monomer units of phenol-formaldehyde predominate over the monomer units of melamine-formaldehyde.\nClassification:\nHeading: The product is a \"paper-reinforced stratified sheeting of plastics\" specifically excluded from classification in Chapter 48 by Note 2 (g) to the Chapter. The product is reinforced with materials other than plastics. Heading 39.21 applies.\nSubheading: The product is not cellular. Consequently, subheading 3921.90 is appropriate.\nTariff item: Two classifications are required at the tariff item level:\n1. At the 3 dash level, the product is covered by suppressed tariff item 3921.90.(90) - - - Other.\n2. At the 4 dash level, the question is whether the product is of polymers specified in tariff items 3921.90.91 (a very long list), 3921.90.92 or 3921.90.99. The monomer units of the copolymer are the same as the monomer units of melamine-formaldehyde resin and phenol-formaldehyde resin, both of heading 39.09. Note 4 to the Chapter states that the monomer units of polymers of the same heading are to be added. The polymer component in the product is a copolymer of heading 39.09. The product therefore meets the first part (underlined below) of the sixth tariff item provision under 3921.90.91:\n\"Of polymers of heading 39.09, excluding of urea-formaldehyde resins, of melamine-formaldehyde resins, of phenol-formaldehyde resins or of polyurethanes;\"\nAn additional classification process is required to determine whether the product is described by the exclusion provisions within this tariff item provision. Using Supplementary Note 1 to Chapter 39, Note 4 – suitably modified – classifies the copolymer in the product as a phenol-formaldehyde resin. The product is therefore excluded from tariff item 3921.90.91 and is classified under tariff item 3921.90.99.\nNote: The two polymer components have reacted to form a copolymer. Consequently, the product cannot be considered as a composite good of different plastics. Classification is governed by the Chapter and Supplementary Notes.\nClassification of the plastic article at the tariff item level is based on the polymer component in the good. The paper component, which represents 70% by weight of the product, is not a consideration.",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-31-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-31-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-31",
+    "marginal_note": "References",
+    "part": "Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: N/A Legislative references: Customs Tariff Other references: D11-11-3 CITT Appeal Nos. AP-93-274 and AP-93-294 (Continuous Colour Coat Limited), August 31, 1994. Federal Court of Appeal No. A-854-97 (Continuous Colour Coat Limited), May 11, 2000. CITT Appeal No. AP-2000-026 (Continuous Colour Coat Limited), November 17, 2000. CITT Appeal No. AP-2000-018 (Transilwrap of Canada, Ltd), September 11, 2001. CITT Appeal No. AP-2000-041 (Formica Canada Inc.), March 7, 2002. Superseded memorandum D: D10-14-31 dated November 6, 2002",
+    "history": "",
+    "last_amended": "2022-01-09",
+    "current_to": "2022-01-09",
+    "citation": "Memorandum D10-14-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-31-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-32-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-32",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Pizza Kits",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff 04.06 0406.20 19.01 1901.20 19.05 1905.90 21.03 2103.20\nExplanatory Note (8) to heading 19.01 Explanatory Note (14) to heading 19.05",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-32",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-32-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-32",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Pizza Kits",
+    "division": "",
+    "heading": "",
+    "text": "1. That a product is described commercially as a \"pizza kit\" does not mean it qualifies as such for the purposes of this memorandum.\n2. Throughout this memorandum, the term \"pizza kits\" refers only to goods:\n- (a) that include components such as pizza crusts or dough, cheese, sauce, etc. to make a pizza;\n- (b) in which the components are packaged separately within a common outer package; and\n- (c) that are of a size and in a quantity suitable for retail sale, for the consumer to prepare and cook.\n3. Such \"pizza kits\" may have the contents necessary to make more than one pizza provided they do not lose the character described in paragraph 2 (above).\n4. The term \"retail sale\" refers to sales in small quantities direct to a consumer, as distinguished from \"wholesale\" in large quantities to one who intends to resell.\n5. As the contents of these \"pizza kits\" are intended to be used together to meet a particular need (i.e., preparing a pizza) they are considered to be \"goods put up in sets for retail sale\" and are classified in accordance with General Interpretative Rule 3( b ) .\n6. The pizza base (dough) is considered to provide the whole with its essential character. If the dough is uncooked the goods are classified under heading 19.01 in accordance with Explanatory Note (8) to heading 19.01. However, if the dough is cooked or pre-cooked , they are classified under heading 19.05 in accordance with Explanatory Note (14) to heading 19.05.\n7. Packages of ingredients similar to those described in paragraph 1 (above) imported for distribution and sale through the wholesale distribution system for use by, for example, restaurants and institutions, are not \"pizza kits\" for the purposes of this memorandum.\n8. Goods of the type described in paragraph 7 are not considered to be \"goods put up in sets for retail sale\" (emphasis added), and , as the components are packaged individually within a common outer package, neither can they be considered to be a mixture or a composite good. As a result, such goods are not classifiable in accordance with GIR 3 ( b ) and the individual components must each be classified separately, in their own right.\n9. For example, a product of the type described in paragraph 7 (above) consisting of 100 uncooked dough balls or pizza crusts and a sufficient quantity of cheese, tomato pizza sauce and pepperoni to prepare 100 pizzas would be classified as follows:\n- (a) uncooked dough balls, whether or not shaped, in heading 19.01;\n- (b) cooked or pre-cooked crusts in heading 19.05;\n- (c) cheese in heading 04.06;\n- (d) sauce in heading 21.03; and\n- (e) pepperoni in heading 16.01.\n10. Supplementary Note 2 to Chapter 16 is not relevant to the \"pizza kits\" described in paragraph 2 (above) as it relates to goods \"used commercially in the preparation of fresh food products for direct sale to a consumer\", rather than for retail sale in a size and quantity suitable for consumers to prepare and cook.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-32",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-32-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-32",
+    "marginal_note": "Additional Information",
+    "part": "Tariff Classification of Pizza Kits",
+    "division": "",
+    "heading": "",
+    "text": "11. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-32",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-32-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-32",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Pizza Kits",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: HS1901.20 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: Superseded memorandum D: D10-14-32 dated November 28, 2003",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-32",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-33-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-33",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Limestone of a Kind Used in Animal Feed",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n25.21 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.\nLegal Notes to Chapter 25\nNote 1:\n1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation, or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing, or subjected to processing beyond that mentioned in each heading.\nThe products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-33",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-33-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-33-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-33",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Limestone of a Kind Used in Animal Feed",
+    "division": "",
+    "heading": "",
+    "text": "1. Imported limestone, in granule or powder form, suitable for use in animal feed, is classified in heading 25.21, in accordance with Legal Note 1 to Chapter 25. This classification is not applicable to dolomitic limestone (dolomite) which is classified in its own heading (25.18).\n2. According to the Materials Handbook, 15th edition, limestone is a general name for a variety of calcite rocks, and in its purest form is 100% calcium carbonate (CaCO3). It often contains small quantities of impurities such as magnesium, iron, zinc, lead, manganese, etc. Limestone is used in numerous applications such as for making lime and cement, for agricultural purposes, or for use in animal feed.\n3. According to ASTM Standard C706-02 (reapproved 2008) regarding the Standard Specification for Limestone for Animal Feed Use , limestone with a minimum content of 95% calcium carbonate and a maximum content of 5% magnesium carbonate is suitable for use in animal feed (feed-grade) . Feed-grade limestone is used to increase the calcium intake of animals.\n4. Feed-grade limestone is also desirable for making lime, or for agricultural purposes (soil improvement), because of the high calcium carbonate content. It is also suitable for use in cement making even though high calcium carbonate content is not required for this purpose.\n5. In Appeal AP-93-359, Ballarat Corporation Ltd. v. the Deputy Minister of National Revenue , the Canadian International Trade Tribunal found “of a kind used” to mean that the goods at issue must be capable of or suitable for the specified use but do not actually need to be used for such purposes.\n6. Therefore, limestone with a high calcium carbonate content (95% or more) used in animal feed (feed-grade) can be considered of a kind suitable for soil improvement, or, of a kind used for the manufacture of lime or cement, and is therefore classified in HS heading 25.21.\n7. Under the authority of the Feeds Act , the Canadian Food Inspection Agency administers a program to verify that livestock feeds manufactured and sold in Canada or imported into Canada are safe, effective, and are labeled appropriately. According to the Feed Regulations, 1983 , (SOR/83-593), Schedule IV, Part 1, item 6.41, ground limestone (or pulverized limestone) shall be labeled with guarantees for minimum percent of calcium and maximum percent of magnesium.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-33",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-33-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-33-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-33",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Limestone of a Kind Used in Animal Feed",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 2521.00 Legislative references: Feeds Act Feed Regulations, 1983 Customs Tariff General Rules for the Interpretation of the Harmonized System Other references: D11-11-3 CITT AP-93-359, Ballarat Corporation Ltd. v. the Deputy Minister of National Revenue ASTM C706-02 (reapproved 2008) Standard Specification for Limestone for Animal Feed Use Superseded memorandum D: D10-14-33 dated February 25, 2004",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-33",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-33-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "Plain language summary",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods.\nKey content: The administrative policy for the tariff classification of sauces, sauce preparations, mixed condiments and mixed seasonings of heading 21.03 of the Customs Tariff .\nKeywords: Tariff classification, sauce, condiment, seasoning.\nOn this page Updates to this D-memo Definitions Guidelines Heading 21.03 Sauces Exceptions for certain sauce-like goods Preparations for sauces Mixed condiments and mixed seasonings Additional Information Appendix Examples of goods classified in heading 21.03 Sauces Preparations for sauces Mixed condiments Mixed seasonings References Applicable legislation Related D memoranda Superseded D memorandum Issuing office Contact us",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "On this page",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "- Updates to this D-memo\n- Definitions\n- Guidelines Heading 21.03 Sauces Exceptions for certain sauce-like goods Preparations for sauces Mixed condiments and mixed seasonings Additional Information\nAppendix Examples of goods classified in heading 21.03 Sauces Preparations for sauces Mixed condiments Mixed seasonings\nReferences Applicable legislation Related D memoranda Superseded D memorandum Issuing office\nContact us",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "Updates to this D-memo",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nThe scope of the D-Memo was changed to provide guidance for interpreting the text of heading 21.03.\nDefinitions have been revised to focus on their functional use.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "Definitions",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "The following definitions apply in this memorandum for the purpose of tariff classification of certain goods in heading 21.03. These definitions are a plain language summary of various legal, technical, or policy sources.\nCondiment A preparation that can be optionally added to a food after it is served, which will enhance its flavour or give added flavour. Dip A sauce or dressing into which food is dipped before eating. Dressing A sauce poured over or served with food to decorate or enhance its flavour. Sauce A preparation added to a food as it cooks or as it is served. It provides flavour, moisture, and contrast in texture and colour, and is generally in liquid form. A sauce completes or identifies the prepared dish, whether or not the sauce is incorporated into the dish or provided separately. Seasoning A preparation added to food before or when it is served to enhance its natural flavours or improve or intensify its flavour.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "Guidelines",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "The following sections provide guidance for classifying sauces, preparations for sauces, condiments and seasonings. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nHeading 21.03\n1. Heading 21.03 covers the following goods:\n- Sauces\n- Preparations for sauces\n- Mixed condiments and mixed seasonings\n- Mustard flour and meal and prepared mustard\n2. Goods of this heading are allowed to contain any amount of dairy, sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates.\n3. The following goods are specifically excluded from being classified in 21.03:\n- Prepared or preserved vegetables and fruit (Chapter 20)\n- Spices (Chapter 9), including: Mixed spices of headings 09.04 to 09.10 Mixtures of spices with added substances that retain the essential character of spices of headings 09.04 to 09.10\n- Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates (heading 16.03)\n- Soups and broths and preparations therefor (heading 21.04)\n- Mixtures used as additives in food preparations (heading 21.06)\nSauces\n4. The classification of sauce is determined according to a goods' physical consistency and how it is to be used.\n5. Physical consistency of sauces may be:\n- Liquid, or\n- Semi-solid\n6. Sauces may be used:\n- To add to food as it cooks\n- To add to food as it is served, and/or\n- As the medium in which other food is contained\nExceptions for certain sauce-like goods\n7. Sometimes goods contain the term “sauce”, “dressing” or “dip” in the name or description but may not be classified as a sauce.\n8. In advertising a product's versatility, many ready-made preparations provide instructions for their use as a \"dip\" or “sauce”. The term in these cases can refer to the use of the product and not the nature of the good. The following are examples of types of goods that remain classified in their appropriate heading or subheading regardless of their advertised uses as a dip or a sauce:\n- Yogurt dips, containing only yogurt and certain added ingredients (04.03)\n- Sugar syrup not containing added flavour or colouring matter (17.02)\n- Guacamole, frozen (a mixture of avocado, red bell peppers, dehydrated onions and chillies) (20.08)\n- Sugar syrup containing added flavour or colouring matter (21.06)\n- Honey mustard (prepared mustard containing honey or honey flavouring) (2103.30)\n9. Goods that are used as an ingredient during the cooking or food preparation process, or used at the table as a condiment are considered “seasoning liquids”, not sauces, for the purpose of tariff classification.\nPreparations for sauces\n10. Preparations for sauces are usually in the form of powders to which only liquids such as milk, water, oil, butter, etc. need to be added to obtain a sauce. However, they may also be semi-solid or in concentrated forms. Once rehydrated, the resulting substance will be used in the same manner as described for sauces. A sauce preparation may be prepared with other ingredients (meat, vegetables, etc.) of the dish or prepared and presented separately.\nMixed condiments and mixed seasonings\n11. Mixed condiments and mixed seasonings are used as an accompaniment to food or in the preparation of certain food dishes, but are not intended to be eaten by themselves.\n12. Mixtures that contain spices of Chapter 9 and other flavouring or seasoning substances in such proportions that do not retain the character of a spice are classified in 21.03.\n13. Not all mixed condiments and mixed seasonings contain spices or mixtures of spices of Chapter 9. Other common ingredients of mixed condiments and mixed seasonings include vinegars, herbs, sugar, starch, cheese, artificial flavourings, dehydrated vegetables, etc., that impart flavour and enhance the food on which it is served.\nAdditional Information\n14. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods .\n15. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "Appendix",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "Examples of goods classified in heading 21.03\nThis section combines examples from various sources, including the Canadian International Trade Tribunal, the World Customs Organization ( WCO ) Compendium of Classification Opinions, and the WCO 's Explanatory Notes.\nSauces\nAdded to food as it cooks:\n- Béchamel\n- Mole\n- Curry\n- Velouté\n- Sweet and sour sauce\nAdded to food as it is served:\n- Salad dressing\n- Hollandaise\n- Espagnole\n- Allemande\n- Béarnaise\n- Gravy\n- Frozen cheese sauce\nA medium in which other food is contained:\n- Any items listed above as “sauces added to food as it cooks”\n- Mayonnaise\nCertain preparations, not covered by other headings:\n- Spinach and artichoke dip\n- Queso\n- Whipped cream cheese French onion dip\n- Buffalo chicken dip\n- Salsa\nPreparations for sauces\n- Curry roux in blocks, dissolved in cooking liquid\n- Powdered mixes\nMixed condiments\n- Chutney\n- Wasabi paste\n- Chili oil with garlic\n- Mint sauce\nMixed seasonings\n- Celery salt (a mixture of cooking salt and finely ground celery seeds)\n- Fermented shrimp paste made with shrimp and salt\n- Flavour preparations consisting of various odoriferous, seasoning, flavouring substances, carriers, food additives, dyes and/or fats\n- Seasoning liquids, which include: Hot pepper sauce (a spicy blend of chili peppers, vinegar, salt and aromatics) Fish sauce (a pungent, salty liquid made from fermented fish) Worcester / Worcestershire sauce (a tangy, savory mixture of soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard) Denatured alcohol (wine, cognac, etc.)",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-35-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-35",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nSuperseded memoranda D\nMemorandum D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings dated December 15, 2004 .\nIssuing Office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-14-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-36-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-36",
+    "marginal_note": "Legislation",
+    "part": "Tariff classification policy on ratchet drives",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-36",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-36-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-36-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-36",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff classification policy on ratchet drives",
+    "division": "",
+    "heading": "",
+    "text": "Description\n1. Ratchet drives consist of a steel bar with a “drive” at the working end. The “drive” is a small, rectangular or hexagonal metal “male” head that permits the attachment of the “female” part of spanner sockets. Typical drives are 1/4, 3/8, 1/2, 3/4 or 1-inch square, or 1/4, 3/8 or 1/2 inch hexagonal, each with a height approximately equal to its width.\n2. The basic mechanism of the ratchet drive is the pawl and ratchet, which consists of a pivoting spike that engages with the ratchet wheel to allow motion in only one direction.\n3. The other end of the ratchet drive is shaped like a handle to permit the ease of use. These may include: flex handles (breaker bars), ratchet handles, speed handles (crank handle drivers), spinner (straight comfortable grip) handles and T-handles.\n4. Socket sets come in many different varieties. A basic set may consist of at least one driver (also known as a handle), several spanner sockets, and one or more extension pieces. Various components of socket sets combine to form wrenches and are thus fully functional hand tools. Socket sets are often associated with tool sets that are of a type used for automotive repair.\nTariff classification policy\n5. Interchangeable spanner sockets with or without handles are named in the text of heading 82.04 specifically, subheading 8204.20. Item 2 in the Explanatory Note to heading 82.04 specifically provides that drives and extensions are also classified under subheading 8204.20.\n6. Heading 82.07 provides for a wide range of interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. The Explanatory Notes to 82.07 provide that the preceding headings of Chapter 82 provide for hand tools ready for use as they stand, heading 82.07 provides for an important group of tools that are designed to be fitted into for example, hand tools, whether or not power-operated. While a ratchet drive appears to meet this Note, it is specifically provided for in heading 82.04 and cannot therefore be classified in 82.07.\nAdditional information\n7. Heading 82.04 distinguishes between “adjustable” in 8204.12.00 and “non-adjustable” in 8204.11.00 for the purposes of “Hand-operated spanners and wrenches.” In AP-2020-012, Entreprise Robert Thibert Inc., the Canadian International Trade Tribunal (Tribunal) determined that hand-operated spanners and wrenches of 82.04 can only be considered “adjustable” if it has a mechanism that adjusts the size of the spanner or wrench to fit a variety of nuts or bolts (example: adjustable jaws). If the spanner or wrench does not fit this definition of adjustable, they are to be considered non-adjustable.\n8. Ratchet spanners remain classified as “non-adjustable” hand-operated spanners and wrenches in 8204.11 regardless of the fact that they contain a ratcheting mechanism.\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-36",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-36-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-36-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-36",
+    "marginal_note": "References",
+    "part": "Tariff classification policy on ratchet drives",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Policy Division Headquarters file Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-14-36 dated November 28, 2020",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-36",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-36-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "Legislation",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nSection 11 Chapter 64 – Headings 64.01 to 64.05, Notes 3 and 4 Explanatory Notes to the Harmonized Commodity Description and Coding System General Explanatory Note (D) to Chapter 64",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "1. As stated in Section 11 of the Customs Tariff , in interpreting the headings and subheadings, regard must be given to the Explanatory Notes to the Harmonized Commodity Description and Coding System.\n2. \"Waterproof Footwear\" is classified in heading 64.01. See Appendix A for a detailed description of qualifying waterproof footwear of heading 64.01.\n3. Much of footwear produced today has rubber or plastic outer soles and uppers made solely of plastic (woven fabric with an external layer of plastics being visible to the naked eye), leather or textile. This footwear is classified under headings 64.02 , 64.03 and 64.04 .\n4. Footwear with natural leather uppers are classified in heading 64.03. Footwear with composition or imitation leather uppers are classified in heading 64.05. Synthetic and artificial footwear look and feel like leather, but are not genuine leather. The classification of these goods is explained in detail in Appendix B .\n5. The upper is the portion of the footwear above the sole. The sole includes the outer sole, midsole, insole and anything in between, including stiffeners. Insoles that are removable and that resemble liners are also considered to be part of the sole. Please note that, in complex footwear, the demarcation between the sole and the upper is not always apparent from the exterior of the footwear. In some instances, the insole may appear to extend up the sides of the footwear, such as in the instep and/or heel areas of the foot. The demarcation line between the sole and the upper is to be determined by where the top edge of the insole meets the side of the footwear, projected horizontally through to the exterior of the footwear. [see Appendix C (1) and (2) ]\n6. If the uppers are composed of different materials, the external component having the greatest surface area determines the classification. Accessories or reinforcements such as ankle patches, protective or ornamental strips or edging, or other ornamentation (e.g. tassels, pompons or braid), buckles, tabs, eyelet stays, laces or slide fasteners are not included in this calculation.\n7. The surface areas of components having the same exterior composition are combined and considered together. Where different components are joined in overlapped seams (such as by sewing or gluing), the line formed by the edge of the outermost component will define the edge of the respective surfaces. Accordingly, the line of stitches in an overlapped sewn seam will not define the edge of the respective components [see Appendix C (3) and (4) ].\n8. The tongue is considered to be an accessory. In lace-up footwear, the tongue is typically made of the same material as the upper; however, exceptions are common. The Explanatory Notes to Chapter 64 do not address how the tongues of footwear are to be treated in determining the material of the upper having the greatest surface area. For CBSA purposes, the external surface area of the tongue below an imaginary line drawn through the middle of the bottom eyelet is included when determining the predominant material of the upper. The remaining portion of the tongue above this imaginary line is excluded. In the case of footwear with Velcro® closures, the external surface area of the tongue below the closed lowest Velcro® strap is included [see Appendix C (5) ].\n9. Overlays are accessories or reinforcements stitched or glued on existing portions of the external surface of the upper. They provide ornamentation or reinforcement to add strength and possibly stiffness to the upper. They often serve as stays to anchor the shoelace eyelets and as protectors in the toe and heel areas.\n10. Much of the lace-up footwear produced today is constructed of different components with different functions. In some footwear, reinforcements and decorations may cover a large part of the upper. As a result, the upper may only be visible in small areas. For this type of footwear, the construction may only become evident after taking it apart.\n11. In accordance with General Explanatory Note (D) to Chapter 64, accessories or reinforcements, including the overlays described above, are not included when determining the external surface area of the upper.\n12. Illustrations of footwear constructed with accessories or reinforcements, including overlays, are contained in Appendix C (6) to (8) — the overlays have been labelled for ease of reference. Appendix C (8) illustrates footwear where the toe covering appears to be an overlay, but it is in fact attached at the top edge to the upper and is part of the external surface area of the upper.\n13. Since footwear construction varies considerably, it can be difficult to determine the surface area of the different components and whether they are accessories or reinforcements. In some cases, the footwear will need to be taken apart.\n14. Representative samples should be analyzed in the following cases:\n- (a) when the footwear construction is not clearly evident;\n- (b) when it is difficult to determine whether the footwear upper is made of leather; or\n- (c) to determine the surface area of uppers composed of different materials.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "Additional Information",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "15. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "Appendix A",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "Waterproof Footwear\nFor tariff classification purposes, \"water footwear\" of heading 64.01 is footwear that keeps the foot dry. The outer soles and uppers of rubber or of plastic must be assembled in such a way as to prevent seepage of water through the shoe. Such assembly methods do not include stitching, riveting, nailing, screwing, plugging or similar processes.\nThe uppers of waterproof footwear of heading 64.01shall cover both sides and top of the foot, such that water cannot penetrate the surface below the upper rim, regardless of the height of the upper rim.\nFor footwear to be considered waterproof, it must keep the interior dry when submerged in water for 24 hours.\nWaterproof footwear of heading 64.01 will not have an upper which simply consists of straps or thongs (for example, sandals) because they do not prevent the foot from getting wet.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "Appendix B",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "Uppers of Footwear That Have the Appearance and Feel of Leather\nThis appendix provides further information on leather and imitation or artificial leather used for uppers in footwear.\nMany imitation leathers cannot be distinguished from natural leathers without chemical analysis. Some artificial or synthetic leathers are of high quality and are so similar to real leather in feel, texture, smell and appearance that they too cannot be distinguished without chemical analysis. In fact, some have wear characteristics superior to real leather and may have been treated with leather finishing agents to give them the odour of real finished leather.\nUppers of footwear that have the appearance and feel of leather may be made from:\n(a) natural leather — whether full grain, patent, patent laminated or sueded, of Chapter 41 of the Customs Tariff Schedule. Patent leather and patent laminated leather are described in the Explanatory Notes to heading 41.14. Note that patent leather has a lustrous, mirror-like surface resulting from a varnish or lacquer coating or from the application of a sheet of plastics. Such coatings or sheets must not exceed a thickness of 0.15 millimetres (mm). Patent laminated leather has been laminated with a sheet of plastics of a thickness greater than 0.15 mm but less than half the total thickness of the product. Footwear with uppers of patent leather and patent laminated leather are classified under heading 64.03. Leather covered with a pre-formed sheet of plastics exceeding 0.15 mm but greater than one half of the total thickness is a good of Chapter 39. Footwear with such uppers is classified under headings 64.02 and 64.05.; or (b) composition leather — Footwear with an upper of composition leather is classified under heading 64.05; or (c) imitation leather — Also referred to as \"artificial leather\" and \"synthetic leather\". The words \"artificial\" and \"synthetic\" here are do not fall under the definitions of artificial and synthetic fibres of Chapter 54 notes 1 (a) and (b) . Imitation leather is \"leather-like\" and has the appearance and the feel of either full grain leather or sueded leather. Imitation leather is neither made from, nor contains any natural leather. Imitation leather is used as a substitute for the leathers of Chapter 41 and may consist of the following: (i) A sheet of plastics or rubber , which has been embossed to give the appearance of a full grain leather, or abraded to give the appearance of a sueded leather. This footwear is classified under headings 64.01, 64.02 and 64.05 as having an upper of rubber or plastics; or (ii) A coated textile fabric, nonwoven or felt of Chapters 39, 40, 56 and 59, which has been coated or laminated with an external layer of plastics or rubber, visible to the naked eye . The coating has been embossed to give the appearance of grained leather, or abraded to give the appearance of sueded leather. This footwear is classified under headings 64.01, 64.02 and 64.05 as having an upper of plastics or rubber [Chapter 64, Note 3(a)]. Note that in this case, the presence of the fabric is not taken into consideration.; or (iii) A brushed textile fabric, nonwoven or felt, which has been impregnated with plastics or rubber and abraded to show the fibres of the nonwoven on the surface to give the appearance of a sueded leather (i.e. the fibres of the non-woven show on the surface). This footwear is classified under headings 64.04 and 64.05 as having an upper of textile materials.; or (iv) A substrate of any material (usually of plastics, rubber or textile) with a glued-on surface of leather dust or textile flock to give the appearance and feel of sueded leather. Such materials on a base of plastics or rubber are considered to be products of Chapters 39 and 40, respectively. This footwear is classified under headings 64.01, 64.02 and 64.05. Sueded materials on a base of textiles are considered to be products of heading 59.07. This footwear is classified under headings 64.04 and 64.05 as having an upper of textile materials.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "Appendix C",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "Illustrations of Shoes With Their Descriptions\n(1) Interior of shoe as viewed from rear.\n(2) Illustration in 3 photos of a shoe cut in half showing its interior as viewed from rear.\n(3) Drawing of a shoe describing components that overlaps.\n(4) Illustration in 2 photos of a shoe sideways showing that component A is not lasted to the sole; it is stitched to component B.\n(5) Drawing of shoe with a description of the tongue.\n(6) Drawing describing reinforcements and overlays.\n(7a) Illustration of shoe sideways with numbered descriptions (1 to 5).\nComponents listed from the outer-most layer to the inner-most layer:\n- outer-most overlay (reinforcing)\n- overlay (reinforcing)\n- overlay (reinforcing)\n- overlay (reinforcing)\n- UPPER - textile material (knitted fabric)\n(7b) Illustration of unstitched shoe sideways.\n(8) Illustration of shoe with overlay at the toe.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-37-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-37",
+    "marginal_note": "References",
+    "part": "Determining the Composition of Uppers of Footwear",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 6404.11 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Chapter 64, Notes 3 and 4 Other references: Memorandum D11-11-3 Superseded memorandum D: D10-14-37 dated March 23, 2006",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-38-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-38",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nGeneral Rules for the Interpretation of the Harmonized System\n2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-38-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-38",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled",
+    "division": "",
+    "heading": "",
+    "text": "1. Explanatory Notes (V), (VI), (VII), (VIII) and (IX) to GIR 2(a) provide guidance with respect to articles that are presented unassembled or disassembled.\n2. It is a reality of modern commerce that, for ease of transport, goods may be ordered and purchased as a complete good but shipped unassembled (never having been assembled) or disassembled (\"knocked down\") and assembled in their final form after importation. In the case of goods imported to be re-sold, the final assembly may be done before or after the sale, as preferred.\n3. Two scenarios in which an unassembled or disassembled piece of furniture is shipped are:\n- (a) All components that make up the piece of furniture are presented in a single shipment. For example, the tops, legs and hardware for six complete tables form a single shipment at the time of importation.\n- (b) Certain parts are imported in one shipment while the remaining parts are imported in one or more separate shipments. For example, the tops for six complete tables are imported as a single shipment with the legs and hardware being imported, for example, a week later as a separate shipment.\nTariff Classification Policy\n4. Goods of the type described by paragraph 3 (a) above, are to be considered articles presented unassembled or disassembled and, in accordance with GIR 2(a), are classified as the whole, or completely assembled, good.\n5. However, GIR 2(a) does not apply to goods of the type described by paragraph 3 (b) above. Each shipment of goods is classified separately on its own merits\n6. Articles that are imported as replacement parts, or to be used to manufacture furniture in Canada, are to be classified as goods in their own right or as parts of the piece of furniture, as appropriate.\nFurniture Sets\n7. Furniture commercially referred to as a \"set\", for example, a table and two chairs, may qualify as a \"set put up for retail sale\" if it meets the terms set out in Memorandum D10-14-58 , Tariff Classification of Furniture Sets , and may also be considered unassembled or disassembled for the purposes of GIR 2(a) if it meets the conditions set out herein.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-38-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-38",
+    "marginal_note": "References",
+    "part": "Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: HS9403.80 Legislative references: Customs Tariff Other references: D10-14-58 , D11-11-3 Superseded memorandum D: D10-14-38 dated March 23, 2006",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-39-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-39",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canadian Diamonds Exported and Returned",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purposes of this memorandum, the term \"rough diamonds\" means unworked stones that while abroad may have undergone grading, sorting and/or cleaning, do not increase the value for duty of the stones. Since such diamonds have not been physically altered by a process of manufacture, they would be eligible for the benefits of tariff item 9813.00.00.\n2. If, while abroad, Canadian diamonds underwent any processing, or had otherwise enhanced in value, the stones would not qualify for the benefits of tariff item 9813.00.00. This is true even if what was done outside Canada does not result in a change in the tariff classification at the subheading level. Such processing includes the following stages:\n- (a) Sawing/cutting/cleaving (splitting or dividing the rough stone into two parts);\n- (b) Prebuting (initial attempt to make the stone round in the case of a brilliant cut);\n- (c) Table polishing (remove sawing lines and define the final table);\n- (d) Blocking (pre-shape the stone on the top side and the bottom side);\n- (e) Bruting (final diameter of the stone is given);\n- (f) Bottom polishing (final bottom facets are polished);\n- (g) Table smoothing (final table is polished); and\n- (h) Top polishing (final top facets are polished).\n3. It should be noted that the term \"preprocessing\" is also used in the diamond industry to describe stones that have undergone some processing but have yet to have the final facets polished (i.e., stages (a) to (e) above). Such stones are also not eligible for the benefits of tariff item 9813.00.00.\n4. Polished diamonds are stones that have undergone complete manufacturing and are ready to be mounted into jewellery or used in other applications.\n5. Diamonds returned to Canada after cutting and polishing for the purpose of \"reprocessing\" to correct manufacturing flaws are eligible for the benefits of tariff item 9813.00.00.\n6. The Canadian diamond industry maintains very sophisticated internal control systems over their products. Both Canadian mining operations and Canadian cutting and polishing companies maintain extensive in-house computer tracking systems that monitor the processing of diamonds. Within these systems, the origin of the diamond and the stage of processing for a particular time frame can normally be ascertained.\n7. In Canada, the minimum standard, which has been established to validate a Canadian diamond for marketing purposes, is the Voluntary Code of Conduct for Authenticating Canadian Diamond Claims endorsed by the Competition Bureau and the World Jewellery Confederation. The Code is based on a paper trail and a chain of warranties. Any diamond mined in Canada maintains its Canadian status, for marketing purposes, even if it has been processed outside the country. Importers might improperly declare diamonds mined in Canada under 9813.00.00 even when processing or preprocessing has occurred outside of the country. However, that is not the case for the administration of tariff item 9813.00.00. Eligibility is determined as explained in paragraphs 1 to 7 (above), regardless of whether the stone is considered \"Canadian\" for marketing purposes.\n8. Under the Export and Import of Rough Diamonds Act , a Kimberley Process Certificate is required to accompany all exports and imports of rough diamonds. The Certificate confirms that the shipment was processed and shipped in accordance with the requirements of the Kimberley Process as outlined in Memorandum D19-6-4, Kimberley Process – Export and Import of Rough Diamonds . A Kimberley Process Certificate specifies the country of mining origin of the diamonds, since its purpose is to prevent conflict (rough) diamonds from entering into the legitimate world markets. However a Kimberley Process Certificate does not provide sufficient evidence to determine whether the diamond qualifies as Canadian goods returned pursuant to tariff item 9813.00.00.\nTariff Classification\n9. Diamonds eligible for the benefits of tariff item 9813.00.00 must first be classified in the appropriate subheading, i.e.:\n- (a) Rough diamonds are classified under subheadings 7102.10, 7102.21 and 71.31, and are eligible for the benefits of tariff item 9813.00.41;\n- (b) Polished diamonds are classified under subheadings 7102.29 and 7102.39, and are eligible for the benefits of tariff item 9813.00.49.\n10. Further information on diamonds classified in 7102.10, 7102.21, 7102.29, 7102.31 and 7102.39, can be found in Memorandum D10-17-41, Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds .\nSupporting Documentation\n11. In addition to a Kimberley Process Certificate, other documentation may be required under the Voluntary Code of Conduct for Authenticating Canadian Diamond Claims. Importers may be required to provide one or more of the following documents to substantiate that the diamonds being imported are of Canadian origin and have not been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\n- (a) Rough Diamonds (i) Unique export parcel number assigned to the diamond shipment at the time the diamond was originally exported from Canada; (ii) Copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information – estimated yield, dimensions, inclusions, etc.).\n- (b) Polished Diamonds (i) Government of the Northwest Territories Polished Diamond Certificate, or similar provincial or territorial certification document; (ii) A commercial certificate containing a unique diamond production number or diamond identification number (e.g., Tiffany Diamond Certificate); (iii) A DIAMMARX or similar unique gem-print; and (iv) Copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information – estimated yield, dimensions, inclusions, etc.).\n12. Importers are required to maintain such supporting documentation upon request from Canada Border Services Agency officers for such post importation activities such as compliance verification audits and re-determinations of tariff classification.\nAdditional Information\n13. For certainty regarding the tariff classification of a product, importers may request an Advance Ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advanced Rulings for Tariff Classification .\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-39-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-39",
+    "marginal_note": "References",
+    "part": "Canadian Diamonds Exported and Returned",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9813.00 Legislative references: Customs Tariff Export and Import of Rough Diamonds Act Other references: D10-17-41 , D19-6-4 , D11-11-3 Voluntary Code of Conduct for Authenticating Canadian Diamond Claims Superseded memorandum D: D10-14-39 dated July 14, 2006",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-40-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-40",
+    "marginal_note": "Legislation",
+    "part": "Unserviceable Vehicle Parts for Remanufacturing",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff , Tariff item 9965.00.00",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-40-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-40",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Unserviceable Vehicle Parts for Remanufacturing",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purposes of tariff item 9965.00.00, and unlike other tariff items of Chapter 99, the term \"vehicle\" is not limited to motor vehicles that are classified in heading 87.01, 87.02, 87.03, 87.04 or 87.05; this reference to \"vehicle\" includes:\n- (a) mobile machines of headings 84.24, 84.25, 84.26, 84.27, 84.28 84.29, 84.30 and 84.32;\n- (b) railway locomotives, tenders and rolling stock of headings 86.01, 86.02, 86.03, 86.04, 86.05 and 86.06; and\n- (c) vehicles of headings 87.01, 87.02, 87.03, 87.04, 87.05, 87.09, 87.10, 87.11, 87.12, 87.13, 87.15, and 87.16.\n2. Unserviceable parts for vehicles classified in any of the preceding headings, which are imported for remanufacturing, are entitled to the benefits of tariff item 9965.00.00.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-40-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-40",
+    "marginal_note": "References",
+    "part": "Unserviceable Vehicle Parts for Remanufacturing",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Other references: Superseded memorandum D: D10-14-40 dated November 15, 2006",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-41-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-41",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification and Quantity Measurement of Wood in the Rough",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.\n44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of a thickness exceeding 6 mm.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-41-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-41",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification and Quantity Measurement of Wood in the Rough",
+    "division": "",
+    "heading": "",
+    "text": "Classification\n1. The phrase \"wood in the rough,\" as it appears in heading 44.03 of the Customs Tariff , includes timber in the natural felled state, tree stumps and roots, but which may have branches, sapwood, inner or outer bark and rough protuberances removed. Minor processing, such as having been split by wedges or hewn into baulks, are acceptable.\n2. Pulpwood presented in the round or quarter-split is included. These, unlike fuel logs, are carefully grated, may be barked or peeled and are generally not broken, split, curved, knotty or forked.\n3. Heading 44.03 applies to coniferous and non-coniferous logs and timber, transmission or utility poles, and timber that has been roughly squared, (or half squared), by sawing. This type of roughly squared, rectangular or half-squared timber may have rough surfaces containing bark, but has not been sawn into typical or nominal lumber sizes, e.g. 2 x 4, 2 x 6, 4 x 4.\n4. The Harmonized System Explanatory Notes to heading 44.03 describe the provisions of this heading with regard to roughly sawn wood as follows:\nThe heading also includes roughly squared wood which consists of trunks or sections of trunks of trees, the round surfaces of which have been reduced to flat surfaces by means of axe or adze, or by coarse sawing, to form wood of roughly rectangular (including square) cross-section; roughly squared wood is characterized by the presence of rough areas or bark traces. Half-squared wood, which is wood prepared in this manner on two opposite faces only, is also classified here. Timber is prepared in these forms for sawmills or may be used as such, e.g., as roofing timber.\n5. The majority of logs, timber and rough sawn timber fall under tariff item 4403.20.00 (coniferous) and tariff item 4403.99.00 (other than coniferous, tropical, oak or beech). In the use of these tariff items, care must be taken in the selection of the correct statistical suffix (the 9th and 10th digits of the classification number) that identifies the type of log being imported and its use, e.g., transmission poles, pulping logs, white pine, western red cedar.\n6. Rough sawn lumber, that is, lumber that has not been surfaced or dressed, but has been sawn into typical or nominal lumber sizes, such as 2 x 4, 2 x 6, 4 x 4, is classified under heading 44.07 of the Customs Tariff , as wood sawn lengthwise.\n7. The rough wood is classified in heading 44.07, whether or not painted, stained, varnished or impregnated with creosote or other substances for long term preservation, such as, coal tar, pentachchlorophenol, cremated copper arsenate or ammoniacal copper. However, that heading does not include products treated with substances for the purpose of simply maintaining them during shipment or storage.\n8. Heading 44.07 excludes roughly trimmed wood identifiable as articles of wood, railway or tramway sleepers (cross-ties), planks, beams, etc.\nQuantity Measurement\n9. In the completion of the customs entry documentation, including information for electronic transmission under Customs Automated Data Exchange ( CADEX ), attention must be paid to the use of the correct unit of measure. As specified in the Customs Tariff , logs and wood in the rough are to be reported in cubic metres ( MTQ ), while transmission poles are to be reported in metres ( MTR ). The use of other measurement systems for timber quantities, such as thousand board feet, is not acceptable. Measurements must be converted to cubic metres.\nAdditional Information\n10. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-41-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-41",
+    "marginal_note": "References",
+    "part": "Tariff Classification and Quantity Measurement of Wood in the Rough",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 4403.20 and HS 4407.10 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-41 dated December 6, 2006",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-42-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-42",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Automotive Brackets",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n83.02 Base metal mountings fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.30 Other mountings, fittings and similar articles suitable for motor vehicles. 87.08 Parts and accessories of the motor vehicles of heading 87.01 to 87.05.",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-42",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-42-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-42-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-42",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Automotive Brackets",
+    "division": "",
+    "heading": "",
+    "text": "Harmonized System Note References\n1. There are references in the Section Notes to Sections XV and XVII and the Explanatory Notes to automotive brackets in headings 83.02 and 87.08.\n2. Note 2 (b) to Section XVII excludes \"parts of general use\" from consideration as either parts or accessories in Chapters 86, 87 and 88. The definition of \"parts of general use\" includes all articles of heading 83.02.\n3. Explanatory Note (C) to heading 83.02 specifies a wide range of mountings, fittings and similar articles suitable for motor vehicles provided that they are not parts or accessories of Section XVII. These include made up ornamental beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window-opening mechanisms; specialized ash trays; tail-board fastening fittings.\n4. In the opening paragraph to the Explanatory Notes to heading 83.02, it is stated that the scope of the heading does not extend to goods forming an essential part of the structure of an article.\n5. In Explanatory Notes (A), (B) and (IJ) to heading 87.08, there are specific references to certain brackets which form parts of chassis-frames, bodies, and non-driving axles.\nTariff Classification Policy\n6. Brackets of heading 87.08 constitute an essential part of the vehicle. These include:\n- (a) brackets that are designed specifically to be part of the chassis-frame of a vehicle and constitute the mounting base upon which other major components such as the coachwork (elements of the body), engine, running-boards, battery or fuel tanks are attached to the chassis-frame;\n- (b) number-plate brackets, steering-column brackets and other brackets that are designed specifically to be part of the vehicle body and constitute the mounting base for other components; and\n- (c) stub-axle brackets and similar types of brackets.\n7. All other types of base-metal brackets are classified in subheading 8302.30. These include brackets which are, in turn, attached to the coachwork. Examples of such brackets are:\n- (a) brackets, which are incorporated into the ends of rails of the interior of a bus body;\n- (b) brackets, which are incorporated into vehicle door handles;\n- (c) brackets for blinds; and\n- (d) brackets, which are used to attach hoses to the radiator.\n8. Plastic brackets, which are similar to brackets of heading 83.02, are to be classified in Chapter 39. This is in accordance with Note 2 (b) to Section XVII.\nAdditional Information\n9. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-42",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-42-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-42-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-42",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Automotive Brackets",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8302.30, HS8708.29 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-42 dated March 9, 2007",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-42",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-42-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-43-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-43",
+    "marginal_note": "Legislation",
+    "part": "Tariff classification of filters, parts thereof and filter media",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-43",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-43-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-43",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff classification of filters, parts thereof and filter media",
+    "division": "",
+    "heading": "",
+    "text": "1. Filtering or purifying machinery and apparatus of heading 84.21 are used to remove unwanted particulate matter from gases or liquids. They usually contain a static filter element consisting, in part, of a filter element with physical characteristics designed to remove undesirable matter from a gas or liquid. Filters or purifying machinery and apparatus are covered in heading 84.21, no matter how they function (fixed media, centrifugal, magnetic, etc.), what type of media they contain (paper, textiles, ceramic, etc.), whether they are static or contain moving parts, or whether or not they are electrically powered.\n2. Filters are classified in heading 84.21 regardless of whether they are designed for a specific machine or industry. These include not only large industrial plant filters, but also filters for internal combustion engines and small domestic appliances, such as household water filters.\n3. Filters are specified in the heading text of heading 84.21. In accordance with General Interpretative Rule 1, and Legal Note 2(a) to Section XVI, all filters are classified within heading 84.21, and in no other heading of the Tariff. Filters are not classified as parts or accessories to the goods with which they are intended to be used with. This is true even if the filter or purifying machine is specifically designed for use solely or principally with a particular machine, appliance, instrument, or any other manufactured product. For more information on the classification of parts and accessories, refer to Memorandum D10-01-1, Classification of Parts and Accessories in the Customs Tariff.\n4. The following are examples of goods classified in heading 84.21:\n- (a) Catalytic converters for internal combustion engines: These are filters which remove harmful pollutants in exhaust gases and converts them to less harmful emissions, by use of a catalyst, before exhaust gases exit the system.\n- (b) Water purifying filters: These are filters which remove impurities from water by lowering contaminants in the water. These filters can achieve this by using a physical barrier, a chemical, biological, or any other process. These filters can also filter water to differing standards such as, but not limited to: drinking water, swimming pool use, or irrigation.\n- (c) Electrostatic filters: These are filters which use static electricity to remove unwanted matter from liquids or gasses.\n- (d) Air filters: These are filters which remove small particles, such as dust, pollen, mold etc., from the air passing through a porous material. These are used in several applications from small appliances like vacuums, to automotive applications. Air filters come in several shapes and the filter media may be made form different materials, depending on their application.\nParts of filters\n5. Subject to the general provisions regarding the classification of parts (refer to the General Explanatory Note to Section XVI), heading 84.21 covers parts for use in filters and purifiers. Such parts include, inter alia:\nLeaves for intermittent vacuum filters; chassis, frames and plates for filter presses; rotary drums for liquid or gas filters; baffles and perforated plates, for gas filters.\n6. Filter media are the materials used in a complete filter element to capture particulates or to free liquids or gases from suspended matter, and are classified according to their constituent materials.\n7. Filter media, without a frame or similar support, presented merely cut to size with edge stitching or incorporating components of minor importance of other materials, such as brass eyelets, are classified according to their constituent material (e.g., textile material of heading 59.11, glass fibres of heading 70.19 or 70.20), and not as parts of filtering machinery of heading 84.21.\n8. Filters which are blocks of paper pulp, fall in heading 48.12. Many other filtering elements, not made up into finished filters or parts thereof, are not considered parts of filters, and are classified according to their constituent material (ceramics, textiles, felts, etc.)\n9. Filter media incorporated into a frame, casing, cartridge or similar support, are classified as filtering or purifying apparatus, or parts thereof, of heading 84.21.\nAdditional information\n10. For certainty regarding the tariff classification of a product, importers may submit an application for an advance ruling on tariff classification. Details on how to make such an application are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-43",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-43-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-43",
+    "marginal_note": "Appendix:",
+    "part": "Tariff classification of filters, parts thereof and filter media",
+    "division": "",
+    "heading": "",
+    "text": "Section XVI – Note 2(a)\nSubject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:\n(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;\nHeading 84.21\n84.21 – Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.\n– Filtering or purifying machinery and apparatus for liquids:\n8421.21 – – For filtering or purifying water\n8421.22 – – For filtering or purifying beverages other than water\n8421.23 – – Oil or petrol-filters for internal combustion engines\n8421.29 – – Other\n– Filtering or purifying machinery and apparatus for gases:\n8421.31 – – Intake air filters for internal combustion engines\n8421.32 – – Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines\n8421.39 – – Other\n– Parts\n8421.99 – – Other",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-43",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-43-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-43",
+    "marginal_note": "References",
+    "part": "Tariff classification of filters, parts thereof and filter media",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Legislative references Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references D11-11-3 Superseded memorandum D D10-14-43 dated April 2, 2014",
+    "history": "",
+    "last_amended": "2023-01-10",
+    "current_to": "2023-01-10",
+    "citation": "Memorandum D10-14-43",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-44-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-44",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n87.08 - Parts and accessories of the motor vehicles of headings 87.01 to 87.05.\n8708.70 - Road wheels and parts and accessories thereof.\n87.16 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.\n8716.90 - Parts.",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-44",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-44-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-44-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-44",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers",
+    "division": "",
+    "heading": "",
+    "text": "Harmonized System Notes\nLegal Note 3 (Section XVII)\n1. References in Chapters 86 to 88 to \"parts\" and \"accessories\" do not apply to parts which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.\nExplanatory Note (III)(B)(2) (Section XVII)\n2. Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.\n3. Numerous types of wheels and rims, which are designed for road tractors, buses and trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable units are used on motor vehicles of tariff item 8701.20.00, and headings 87.02, 87.04 and 87.05 rather than for trailers/semi-trailers of heading 87.16.\nTariff Classification Policy\n4. Interchangeable wheels and rims and parts and accessories thereof are to be classified under the appropriate tariff items of subheading 8708.70, as road wheels and parts and accessories thereof for motor vehicles in accordance with Legal Note 3 and Explanatory Note (III), (B)(2) to Section XVII.\n5. Where it can be determined that the wheels and rims are designed solely or principally for trailers, semi-trailers or other non-mechanically propelled vehicles of heading 87.16, such types are to be classified under the appropriate tariff item of subheading 8716.90.\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-44",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-44-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-44-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-44",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8708.70 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-44 dated March 9, 2007",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-44",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-44-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-45-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-45",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Kit Cars",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff , headings 87.03, 87.06, 87.07 and 87.08",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-45",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-45-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-45-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-45",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Kit Cars",
+    "division": "",
+    "heading": "",
+    "text": "Definition and Design\n1. These units are specialized automotive assembly kits. After final assembly, they become fully operational replicas of antique classic or specialty motor cars. The kits consist of custom-built components such as the body and other parts, which would give the assembled vehicle the general appearance of an antique, classic or specialty motor car. All remaining components such as the engine and transmission are contemporary products that are used in the manufacture of current or late model cars.\nTariff Classification Policy\n2. The tariff classification of these kits is dependent on the number and type of components in the kit at the time of importation. Kits fall into one of the following three main categories:\n- (a) The first type of kits consists of all the components necessary to assemble a complete motor car without any additional parts or accessories after importation. Such kits would be considered as unassembled motor cars of heading 87.03 and would be classified under the appropriate tariff item.\n- (b) Kits, which consist of the body, as specified in the Explanatory Notes to heading 87.07, and an incomplete chassis frame of tariff item 8706.00.20, are considered to be incomplete and unassembled motor cars of heading 87.03 and would be classified under the appropriate tariff item. Such kits normally have a complete chassis-frame but require the addition of one or more of the following major components: the engine, the transmission and/or the steering column after importation.\n- (c) The third type of kits is made up of only a body and minor parts and accessories such as wheels, mufflers and steering wheels. These kits are not considered to be incomplete and unassembled motor cars of heading 87.03. In such cases, each component in the kit must be individually classified under the appropriate tariff item. Generally, the body would be classified under tariff item 8707.10.00. The remaining parts and accessories would for the most part be classified under the appropriate tariff items of heading 87.08. This type of kit lacks a complete chassis-frame, a transmission and an engine, but may include some minor elements of the chassis.\n3. It should be noted that the tariff classification of the third type of kit is based on the decision rendered on June 11, 1990 by the Canadian International Trade Tribunal in Appeal AP-89-228 , R Bradley v D/MNR C&E.\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-45",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-45-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-45-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-45",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Kit Cars",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8703.10, HS8703.21, HS8703.22, HS8703.23, HS8703.24, HS8703.31, HS8703.32, HS8703.33, 8703.90, HS8707.70 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 , AP-89-228 Superseded memorandum D: D10-14-45 dated March 3, 2007",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-45",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-45-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-48-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-48",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n89.06 - Other vessels, including warships and lifeboats other than rowing boats. 8906.90 - Other - - - Open vessels: 8906.90.11 - - - - Lifeboats imported by societies dedicated to the saving of lives 89.07 - Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 8907.10 - Inflatable rafts 8907.10.10 - - - Imported by societies dedicated to the saving of lives",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-48",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-48-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-48-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-48",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives",
+    "division": "",
+    "heading": "",
+    "text": "Background\n1. Societies dedicated to saving lives are organizations that are incorporated under either a federal or provincial charter for the express purpose of saving the lives of persons who are victims of water mishaps and conducting related life-saving training.\nExample: The Royal Life Saving Society Canada / La Société royale de sauvetage du Canada was incorporated and chartered by the Province of Ontario under the patronage of the late King Edward VII.\nTariff Classification Policy\n2. Only societies that are incorporated under either a federal or provincial charter for the express purpose of saving the lives of persons are entitled to import lifeboats under tariff item 8906.90.11 and inflatable rafts under tariff item 8907.10.10. This position was supported by the decision (November 19, 1992) of the Canadian International Trade Tribunal in Appeal AP-91-006.\n3. Any importer that does not satisfy this requirement is excluded from using the provisions of these tariff items. This includes commercial companies and corporations, government departments and agencies, and municipal bodies such as fire and police departments.\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-48",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-48-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-48-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-48",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8906.90 and HS8907.10 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-48 dated August 17, 2007",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-48",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-48-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-50-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-50",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00",
+    "division": "",
+    "heading": "",
+    "text": "1. In order for the goods to be eligible for the benefits of tariff item 9927.00.00 , the following two requirements must both be satisfied:\n- (a) The imported articles and materials are to be employed in the manufacture of the specific goods named in tariff item 9927.00.00; and\n- (b) The specific goods named must be for use by printers, lithographers, bookbinders, paper or foil converters, manufacturers of stereotypes, electrotypes or printing plates or rolls, or by manufacturers of articles made from paper, paperboard or foil.\n2. For the purposes of this tariff item, the terms printers, lithographers, bookbinders, and paper or foil converters, apply to those who are involved in a commercial enterprise, including those enterprises whose core business is other than printing, lithography, book binding or paper or foil converting.\n3. However, the terms are not so broad as to include everyone involved in activities such as an individual printing on a home computer. Rather, the terms contemplate those individuals and enterprises that are involved in printing, lithography, book binding, or, paper or foil converting as part of a commercial enterprise. For example, the term \"printers\" includes enterprises such as print-for-pay shops and individuals of an in-house printing department who print large volumes of items as part of a commercial enterprise.\n4. Articles and materials imported for the purposes of repair, replacement, or maintenance, of the specific goods named are not eligible for the benefits of tariff item 9927.00.00 .\nAdditional Information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-50",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-50-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-50-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-50",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9927.00 Legislative references: Customs Tariff Other references: D11-11-3 AP-2013-015 - Xerox Canada Ltd. Superseded memorandum D: D10-14-50 dated August 20, 2007",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-50",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-50-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-51-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-51",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff Classification Policy: Tariff Item 9948.00.00",
+    "division": "",
+    "heading": "",
+    "text": "1. Note 4 to Chapter 99 states that the “Words and expressions used in this Chapter have the same meaning as in Chapters 1 to 97” . This legal note requires that, the words and expressions which are found in Chapter 1 to 97 of the Customs Tariff , must have the same meaning in Chapter 99. This includes any reference to a definition of those words and expressions found in Chapters 1-97 .\n2. Subsection 2(1) of the Customs Tariff defines the term “for use in” as meaning that “…the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item” .\n3. In order to be qualify for conditional relief under tariff item 9948.00.00, an article must be “for use in”: (i) a good listed in the tariff item (“listed good”), (ii) a part of a listed good or (iii) an accessory to a listed good.\n4. The Canadian International Trade Tribunal (CITT) has established jurisprudence regarding the interpretation and scope of tariff item 9948.00.00.\n5. With respect to the “attached to” aspect of the definition of “for use in”, the CITT has established that the term “attached to” requires that the article be “functionally joined” to a host listed good in tariff item 9948.00.00.\n6. The CITT found that, in order to satisfy the “functionally joined” standard, an article must be connected to the host good; and:\n- (a) enhance, contribute to, or complement the function of that host good or\n- (b) provide the host good with additional capabilities\n7. The connection may be physical or, in the case of the electronic transmission of data, wireless, such as Bluetooth technology.\n8. Examples of articles that are capable of meeting the conditions of relief include:\n- (a) CD or Blu-Ray discs used with an optical reader, whether or not the optical reader is installed in another good of heading 84.71, sound/video recording or reproducing apparatus (e.g., CD player)\n- (b) televisions equipped with audio/video interface (e.g., High-Definition Multimedia Interface - HDMI) for connecting to a good of heading 84.71\n- (c) speakers connectable to a good of heading 84.71\n9. There is no requirement for an article that qualifies for the benefits of tariff item 9948.00.00 to be primarily used with or to remain permanently attached to the listed good.\n10. After initial accounting, in addition to the capability to satisfy the specific conditions for relief under tariff item 9948.00.00, importers must be able to demonstrate to the satisfaction of the CBSA that the conditions of relief have actually been met. Refer to Memorandum D11-8-5 - Conditional Relief Tariff Items for further details.\n11. Section 3 of the Imported Goods Records Regulations (see Memorandum D11-8-6 , Interpretation of Section 3 of the Imported Goods Records Regulations), provides important information regarding the record-keeping obligations with respect to the use of tariff item 9948.00.00.\n12. The Refund of Duties Regulations , Part 8, addresses the documentary requirements related to requests for refunds under a condition imposed by a tariff item of the Customs Tariff .\nLegislative changes to 9948\n13. As of January 1, 2019 , the following amendments to tariff item 9948.00.00 came into force:\n- (a) the reference to “Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data” was replaced with “Goods of heading 84.71” and\n- (b) the reference to “Power supplies of automatic data processing machines and units thereof” has been replaced with “Power supplies of automatic data processing machines, and units thereof, of heading 84.71”\n14. The change to tariff item 9948.00.00 now states that, in order for articles and power supplies to be eligible for tariff item 9948, they must be for use with goods classified in heading 84.71. Heading 84.71 provides for: “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.” Examples of goods classified in heading 84.71 are: desktop, laptop or tablet computers.\n15. Articles and power supplies, which are not for use with goods of heading 84.71, are no longer eligible for tariff item 9948.\n16. Prior to January 1, 2019 , in order for articles to be eligible for tariff item 9948.00.00, they had to be for use with goods which met the definition of “Automatic data processing machines” as defined by Note 5 to Chapter 84. Many goods, which were not classified in heading 84.71, met the definition of an ADP such as: smartphones (Heading 85.17) and Smart Televisions (Heading 85.28). Although these goods may still meet the definition of an ADP , they are not classified in heading 84.71. Therefore, the articles and power supplies for use with those goods no longer qualify for tariff item 9948.\n17. Goods imported prior to January 1, 2019 , would be subject to the most current version of the Tariff at the time of importation.\nAdditional information\n18. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n19. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-51",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-51-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-51-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-51",
+    "marginal_note": "References",
+    "part": "Tariff Classification Policy: Tariff Item 9948.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file HS 9948.00 Legislative references Customs Tariff Departmental Consolidation of the Customs Tariff Refund of Duties Regulations Imported Goods Records Regulations Other references D11-8-5 , D11-8-6 , D11-11-3 CITT Appeals: AP-2001-097 ; AP-2005-006 ; AP-2009-004 ; AP-2013-004 ; AP-2015 034/035 & AP 2016 001 Federal Court of Appeal: 2005 FCA 414 ; 2007 FCA 210 Superseded memorandum D D10-14-51 dated April 17, 2015",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-51",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-51-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-52-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-52",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nCriminal Code\nFirearms Act\nExport and Import Permits Act",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-52",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-52-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-52-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-52",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions",
+    "division": "",
+    "heading": "",
+    "text": "1. It should be noted that the following provisions have no bearing on the application of the import prohibition contained in tariff item 9898.00.00 of the Customs Tariff or any provisions of the Criminal Code , the Firearms Act or any related Act or Regulation. In this regard, refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices , Customs Tariff , Criminal Code , Firearms Act , and Export and Import Permits Act .\n2. Importers should also bear in mind the decision of the Canadian International Trade Tribunal in Appeal AP-2001-064 that found certain replica firearms to be subject to the provisions of tariff item 9898.00.00. Accordingly, importers are strongly advised to seek an Advance Ruling for tariff classification, as directed in paragraph 10 of this memorandum, before purchasing and importing any replica firearms.\nDefinitions\nDeactivated firearm means a firearm that has been rendered inoperable by the removal of parts or portions of parts and the addition of pins and welds such that the firearm can no longer hold or fire ammunition. Firearms deactivation standards are outlined in Appendix D to Memorandum D19-13-2 . Firearm reproduction means a fully operational firearm, which is manufactured to conform to the design specifications of an early model firearm, which is no longer commercially manufactured or marketed. This includes reproductions of flintlock, matchlock and wheel-lock muskets and pistols, and percussion-cap, muzzle-loading firearms. Replica firearm means any device designed or intended to exactly resemble or resemble with near precision, a firearm, but that itself is not a firearm and has been manufactured so it cannot be fired.\nTariff Classification Policy\n3. The following tariff classification guidelines are only applicable in those instances where the goods at issue are not subject to the provisions of tariff item 9898.00.00.\n4. For the purposes of tariff classification, deactivated firearms are still considered to be articles of Chapter 93. They are to be classified under the appropriate tariff item in Chapter 93. In the event that the deactivated firearm is over 100 years of age at the time of importation, it will be considered to be an antique of tariff item 9706.00.00.\n5. A reproduction firearm is to be classified under the appropriate heading of Chapter 93. Although a reproduction firearm may be manufactured to resemble an antique firearm, it is not considered to be an antique of tariff item 9706.00.00 unless the reproduction itself is over 100 years of age at the time of importation.\n6. Replica firearms are essentially life-size representations of actual firearms. They are principally designed for display purposes and are not considered to be models as provided for in the Explanatory Note to heading 95.03, Item (E). Since replica firearms are not operational and are essentially decorative in nature, they are to be classified on the basis of the material, which constitutes the essential character of the goods.\nExample: A replica firearm, which is manufactured from a zinc-aluminum alloy (approximately 95% zinc by weight), would be classified in heading 79.07 as an article of zinc.\nAdditional Information\n7. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification , which is found on the CBSA Web.\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-52",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-52-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-52-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-52",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9301.90, HS 9302.00, HS0303.10, HS9303.20, HS9303.30 HS 9706.00, HS9898.00 Legislative references: Customs Tariff Criminal Code Firearms Act Export and Import Permits Act General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 , D19-13-2 Superseded memorandum D: D10-14-52 dated October 24, 2007",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-52",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-52-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-53-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-53",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff :\n39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.\n39.21 Other plates, sheets, film, foil and strip, of plastics.\n39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.\n40.10 Conveyor or transmission belts or belting, of vulcanized rubber.\n59.10 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.\n59.11 Textile products and articles, for technical uses, specified in Note 7 to this Chapter.",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-53",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-53-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-53-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-53",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Administrative Policy\n1. For classification purposes, it is important to note the distinction made between belts and belting in Chapters 39, 40 and 59 of the Customs Tariff .\n2. In order to be considered a belt at the time of importation, the goods must be cut to length and committed for use with a specific machine or application. Some examples of belts are conveyor belts that are used to transport goods or material and transmission belts that are used to transfer power, such as drive belts. Synchronous belts transmit power while maintaining a constant rotational relationship between sheaves. (An example of a synchronous belt is a timing belt and a sheave is a grooved wheel or pulley.)\n3. Endless belts, such as engine fan belts, have a continuous and unbroken circumference and are not considered to be belts cut to length.\n4. Goods imported in random lengths for subsequent cutting to a specific length are considered to be belting rather than belts.\n5. Conveyor, transmission, synchronous and elevator belts and belting of any kind, presented with the machines or apparatus for which they are designed (whether or not actually mounted), are classified with that machine or apparatus.\n6. Belts and belting are sometimes described as having \"butt ends.\" The term \"butt end\" means \"the largest, thickest or blunt end of anything.\" The indication that a good has butt ends does not confirm that it is a belt cut to length. Even if the good has butt ends at the time of importation, it is considered to be transmission or conveyor belting unless it has been further prepared or finished according to the requirements of the respective heading in the Customs Tariff .\nChapter 39\n7. Belts and belting made of plastic are classified in Chapter 39.\n8. To be considered a transmission, conveyor or elevator belt of heading 39.26, the goods must be endless or cut to length and joined end to end or fitted with fasteners. Transmission or conveyor belts or belting, of textile material, impregnated, coated, covered or laminated with plastics are excluded from this heading. Those goods are classified in Section XI (e.g. heading 59.10).\nConveyor Belts Cut to Length\n9. Conveyor belts made up of plastic and cut to length are classified under tariff item 3926.90.10. Under this tariff item, the term “cut to length” means cut to a specific length or size to fit a specific machine and joined end to end or fitted with fasteners.\n10. Modular belts that are made up of a series of links are considered to be conveyor belts if they are designed for use with a specific application. Conveyor belts in modular form of a length not exceeding 5 metres are classified under tariff item 3926.90.10. Those exceeding 5 meters are classified under tariff item 3926.90.99.\n11. Replacement parts (links) are considered to be parts of belts and are classified under tariff item 3926.90.10. Indeterminate lengths of linked modules are considered to be belting and are classified under tariff item 3926.90.99 on the basis that they are not cut to a length to fit a specific machine.\n12. The onus is on the importer to retain documentation demonstrating that the imported belt qualifies under tariff item 3926.90.10. If no documentation is available, classification will be under tariff item 3926.90.99.\nOther Belts\n13. Transmission and other types of belts made of plastics, including all endless belts, are classified under classification number 3926.90.91.10.\nBelting\n14. Generally, flat plastic belting that has a rectangular cross-section is classified under either heading 39.20 or 39.21 depending whether the belting is reinforced with a material other than plastic.\n15. Certain types of non-conveyor belts and belting that incorporate profile shapes, such as “V” grooves, notches or other types of trapezoidal, rectangular or circular cross-sections, are not eligible for consideration under either heading 39.20 or 39.21 on the basis that they have been further worked. Those types of belting are classified under classification number 3926.90.91.10.\n16. Belting that has a raised surface of less than 2 millimetres (mm) is not considered to be further worked (i.e. molded or embossed). This type of belting remains classified under either heading 39.20 or 39.21.\nChapter 40\n17. Rubber belts and belting are provided for specifically under heading 40.10. This heading covers both conveyor and transmission belts and belting that are made up of one of the following:\n- (a) wholly of vulcanized rubber;\n- (b) textile fabric impregnated, coated, covered, or laminated with rubber;\n- (c) textile yarn or cord impregnated, coated, covered or sheathed with rubber; or\n- (d) vulcanized rubber reinforced with glass fibre fabric, glass fibres or cloth of metal wire.\n18. Heading 40.10 is divided into two parts: subheadings 4010.11 to 4010.19, covering conveyor belts and belting, and subheadings 4010.31 to 4010.39, covering transmission belts and belting. Synchronous belts (e.g., timing belts) are transmission belts and are classified under these latter subheadings.\n19. Heading 40.10 covers endless belts, belting for subsequent cutting to length, and belts already cut to length (whether or not joined end to end or fitted with fasteners). As noted previously, “cut to length” means that the imported belts have been cut to a specific length to fit a specific machine, and “belting in the length” refers to belting in random lengths.\n20. In accordance with Note 8 to Chapter 40, transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber are classified under heading 40.10.\n21. Belts and belting of rubber in combination with materials other than just textiles are not specifically named in the Customs Tariff . They may be classified in Chapter 40 or other chapters depending on their composition. (See below.)\nChapter 59\n22. Heading 59.10 covers transmission and conveyor belts and belting that are used for the transmission of power or the conveyance of goods and that are usually woven or plaited from yarns of wool, cotton, man-made fibres, etc. These belts or belting may be in various widths and in the form of one or more plies woven or bonded together.\n23. Heading 59.10 also covers transmission and conveyor belts and belting of textile material, whether or not impregnated, coated, covered or laminated with plastics or reinforced with metal or other material. In accordance with Chapter 59, Note 6, heading 59.10 does not cover transmission or conveyor belting of textile material less than 3 mm thick or transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. These latter goods are covered under heading 40.10, as previously noted.\n24. All transmission and conveyor belts made wholly of textiles, of textile and plastic or of textiles reinforced with other materials are classified under heading 59.10, irrespective of the thickness of the material.\n25. In regard to the determination of whether the belt or belting is “of textile materials,” as outlined in the terms of heading 59.10, it is the material component that predominates by weight that will determine the essential character and classification of the belt or belting. When belts or belting are of textile material in combination with other materials (e.g. multi-layer belting of plastic, rubber and textiles combined), the weights of the textiles in different layers are aggregated as well as the weights of the other materials.\n26. All belts made wholly of textiles, of textile and plastic or of textiles reinforced with other materials are classified under heading 59.10. Belting, 3 mm or more in thickness, and other belts of textile materials in combination with other materials (e.g. multi-layer belting of plastic, rubber and textiles combined) that cannot be classified using solely General Interpretive Rule (GIR) 1, may be classified under heading 59.10 or under another heading depending on their composition. (See below.)\nBelts\n27. Transmission or conveyor belts must be endless or already cut to size either with the ends joined together or furnished with fastenings for joining the ends together. All such belts are classified under heading 59.10, irrespective of the thickness of the material. Heading 59.10 also covers transmission belts of textile rope or cord, ready for use. These may be endless or have joined ends.\n28. Tariff item 5910.00.11 provides for pasta dryer belts, cut to size, containing polyester wire, endless conveyor belts with a tension rating of less than 40 kN/m, and solid woven, PVC impregnated, fire-resistant belts for use underground in mining. All other types of belts are classified under tariff item 5910.00.19.\nBelting\n29. All belting of heading 59.10 is classified under either tariff item 5910.00.20 or tariff item 5910.00.90.\n30. Belting of textile material having a thickness of less than 3 mm and meeting the definition in Note 7 to Chapter 59 is classified under heading 59.11 as a textile product for technical uses.\n31. It should be noted that belting is considered to be a technical use as required by Note 7, and that, in addition, the expression ”textile fabrics” found in Note 6 (b) , 7 (a) (i) and 7 (a) (v) only applies to textile fabrics as defined in Note 1 to Chapter 59.\nMulti-layer Belting\n32. Belts and belting can consist of several layers of material. These layers can be plastic, rubber, textile or other materials in various combinations and thicknesses. The following sections provide information and examples with respect to the classification of these types of goods.\nPlastic and Textile Combinations\n33. Transmission or conveyor belts or belting 3 mm thick or more made solely from textile materials and plastics are classified under heading 59.10. Transmission or conveyor belting less than 3 mm thick made solely from textile materials and plastic (coated, covered or laminated) having the essential character of a textile good and meeting the definition in Note 7 to Chapter 59 is classified under heading 59.11. Essential character is determined by the component that is predominant by weight, and belting having the essential character of plastic is classified in Chapter 39.\nRubber and Textile Combinations\n34. Note 6 (b) to Chapter 59 and Note 8 to Chapter 40 apply solely to textile/rubber combinations. If a third component is present (e.g. plastic), these notes do not apply.\nPlastic, Rubber and Textile Combinations\n35. When a product cannot be classified solely according to GIR 1, the essential character should be determined by weight unless one component or layer is considered, without doubt, to have a purpose that clearly indicates its importance over any other layer. This component would determine the essential character of the product and its classification.\n- Example 1: Belting less than 3 mm thick (four layers) Plastics 4% Textile fabric 85% Plastics negligible Rubber 11%\n- The textile component predominates by weight. As the product is less than 3 mm thick, it is classified as a textile product for technical use under heading 59.11.\n- Example 2: Belting less than 3 mm thick (three layers) Plastic 4% Textile fabric 85% Rubber 11%\n- Rules 2, 4, and 6 (b) to Chapter 59 do not apply. The textile component predominates by weight. As the product is less than 3 mm thick, it is classified as a textile product for technical use under heading 59.11.\n- Example 3: Belting more than 3 mm thick (four layers) Plastics 4% Textile fabric 85% Plastics negligible Rubber 11%\n- The textile component predominates by weight. As the product is more than 3 mm thick, it is classified as belting under heading 59.10.\n- Example 4: Belting less than 3 mm thick (four layers) Plastics 4% Textile fabric 85% Plastics negligible Rubber 11%\n- The textile component predominates by weight. As the product is less than 3 mm thick, it is classified as a textile product for technical use under heading 59.11.\n- Example 5: Belting less than 3 mm thick (five layers) Rubber 20% Plastics 4% Textile fabric 25% Plastics 31% Rubber 20%\n- The rubber component predominates by weight. This product is classified as rubber belting under heading 40.10.\n- Example 6: Belting less than 3 mm thick (four layers) Plastics 4% Textile fabric 35% Rubber 21% Plastics 40%\n- The plastic component predominates by weight. The product is classified as a plastic product under heading 39.21.\nAnti-static and Adhesive Layers\n36. When classifying multi-layer belts or belting in Chapter 39, 40 or 59, the anti-static layer has been found to be negligible and in many cases not measurable. Accordingly, the anti-static layer should not be considered when determining classification, unless it is found to be a distinct visible layer whose composition can be identified.\n37. When a plastic or rubber adhesive is used to assemble two or more layers and when the adhesive cannot be seen in a cross-section , it is not to be taken into consideration for classification purposes.\nAdditional Information\n38. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification , which is found on the CBSA Web site.\n39. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-53",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-53-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-53-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-53",
+    "marginal_note": "References",
+    "part": "Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 39, 40, 59 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-53 dated March 28, 2008",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-53",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-53-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-54-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-54",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n89.03 Yachts and other vessels for pleasure or sports, rowing boats and canoes. - Other 8903.99 - Other 8903.99.10 ---Racing shells",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-54",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-54-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-54",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10",
+    "division": "",
+    "heading": "",
+    "text": "Definitions and Design Characteristics\n1. A very limited range of racing canoes and kayaks may be considered racing shells under tariff item 8903.99.10.\n2. A racing shell is an extremely narrow, often disproportionately long, rowboat designed to skim on the water in marked racing lanes. The term “shell” refers to the fact that the hull is relatively thin in order to make it as light as possible.\n3. The hulls of these shells are very thin and light, which reduces resistance at high speed and creates relatively small waves in the water. The term “shell” is derived from the relative thinness (3.18 mm to 6.36 mm) of the hull.\n4. Most hulls are made of composite materials such as carbon fibre, fibreglass, epoxy resin or aramid fibre (e.g. Kevlar). However, a few manufacturers still build wooden hulls.\n5. Hulls are characterized by their “stiffness” (i.e. lack of bending). This means that none of the force exerted by the paddler is wasted in twisting the boat.\n6. The section and longitudinal lines of the hull of canoes and kayaks must not be concave when measured horizontally and vertically. The measurement is done with a straightedge in a vertical and a horizontal plane. In other words, not in a diagonal plane.\n7. Canoe hulls must be built symmetrically upon the axis of their length. This means that the left side must be the mirror image of the right side when viewed along the longitudinal axis.\n8. The deck construction cannot be higher at any horizontal point than the highest point of the front edge of the first cockpit.\n9. No parts of the shell, including the seat and footrest, can have moving parts that can be used to help propel the boat.\n10. All racing shells are constructed with a skeg or small fin that is located along the stern section of the hull.\n11. Each oar is held in a U-shaped swivel (oarlock) mounted on a metal pin at the end of a rigger. The rigger is an assembly of tubes that is tightly bolted to the body of the shell.\n12. Racing shells are either for sweep rowing or sculling. In sweep rowing, each rower handles a single oar (about 3.9 metres (12.5 feet) in length), while in sculling, a rower uses two oars, or sculls, (each about 3 metres (9.5 feet) in length). Each rower has his or her back to the direction the shell is moving and power is generated using a blended sequence of the rower’s legs, back and arms. The rower sits on a sliding seat with wheels on a track called the “slide.”\n13. Sweep boats (i.e. each rower has one oar) are shells that have from two to eight rowers and often a coxswain, who steers the shell and directs the rowers.\n14. Sculling boats (i.e. each rower has two oars) are shells that have from one to eight rowers.\n15. The paddler sits in a kayak. In a canoe, the paddler kneels on one knee. Neither type of shell can be operated in a sit-on position (astride) as in the case of a surf ski.\n16. Kayaks have a steering rudder or fin that the (foremost) paddler operates with his or her feet. Canoes are not permitted to have steering rudders or any other type of steering apparatus.\nInternational Canoe Federation Specifications\n17. The racing shells that are recognized by the International Canoe Federation for Olympic and international competitions are the following: K1, K2, K4, C1, C2 and C4, where the number indicates the number of paddlers, “K” stands for kayak and “C” for Canadian or canoe, depending on the location.\n18. The maximum length and minimum weight requirements may be found in the International Canoe Federation Canoe Sprint Competition Rules.\n19. C1 and C2 canoes can be entirely open. The minimum length of the opening is 280 cm and the edge of the side of the shell at the gunwale can extend a maximum 5 cm into the shell along the defined opening. The shell can have a maximum of three strengthening bars with a width of a maximum of 7 cm each.\n20. C4 canoes can be entirely open. The minimum length of the opening is 390 cm and the edge of the side of the shell at the gunwale can extend a maximum 6 cm into the shell along the defined opening. The shell can have a maximum of four strengthening bars with a width of a maximum of 7 cm each.\n21. The gunwale is the top section on the sides of a shell that runs along the sides of the crew section where the paddlers are located.\nTariff Classification Policy\n22. Only canoes and kayaks that satisfy the preceding definitions, design characteristics and specifications can be classified under tariff item 8903.99.10 as racing shells. These types of canoes and kayaks are designed for training and competing in events such as Olympic competition, sanctioned racing events, international racing events, etc.\n23. All other vessels are not considered to be racing shells for the purposes of tariff item 8903.99.10. These include rowboats, kayaks, dragon boats and canoes.\nAdditional Information\n24. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n25. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-54",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-54-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-54",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8903.99.10 Legislative references: Customs Tariff Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 International Canoe Federation Canoe Sprint Competition Rules Superseded memorandum D: D10-14-54 dated April 1, 2021",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-54",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: How to distinguish the differences in products of five headings and determine what types of products, are classified therein.\nKeywords: Sawn wood, tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded, plywood, veneered, panels, laminate, builder’s joinery or carpentry, assembled, shingles, shakes and natural cork",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Solid sawn or chipped plank and wood strip flooring Plywood flooring panels Veneered flooring panels (and similar laminated wood flooring panels) Assembled flooring panels\n- Additional Information\n- References Applicable legislation Superseded D-memoranda Issuing office\n- Contact us",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- reflect the changes in the Customs Tariff.\n- reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Wood boards, planks, panels and strips are defined as long, flat, usually rectangular pieces of wood material, of considerable length and breadth compared with the thickness, used for floors. They may be solid, multilayer engineered or multi-stripped wood.\nEngineered wood flooring or engineered hardwood flooring products are simply marketing terms for multilayered flooring panels made of either plywood, veneered panels or similar laminated wood of heading 44.12, or of assembled flooring panels of heading 44.18.\nMulti-stripped panels have been assembled with a top surface layer (with a parquet-like appearance) made up of multiple (two or more) pieces or strips glued or otherwise bonded edge to edge to make up a larger sheet.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum explains the CBSA ’s tariff classification of boards, plank, panel and strip flooring, plywood flooring, veneer wood flooring and similar laminate wood flooring, cork flooring, assembled flooring panels, multilayer engineered wood flooring, and parquet flooring.\nSolid sawn or chipped plank and wood strip flooring\n2. Solid sawn or chipped wood boards, planks, etc., of heading 44.07 may be planed or sanded, but not continuously shaped (e.g., bevelled) on any of the edges, ends or faces. The boards, planks, etc., must be of a thickness exceeding 6 mm.\n3. According to the ENs to heading 44.09, wood strip flooring generally consists of one piece of solid board, plank, etc., of wood flooring (including strips or friezes for parquet flooring, not assembled) which, after sawing or squaring, has been continuously shaped on any of the edges (e.g., bevelled or tongue-and-grooved). Wood strip flooring is classified in heading 44.09.\nImage 1 Wood strip flooring of heading 44.09 – Photo of two samples of wood strip flooring panels, each composed of one strip facing up, and a second photo of the side view of the two wood strip panels’ tongue-and-grooved edges\n4. Wood strip flooring of coniferous wood (softwood), such as pine, that has been continuously worked or bevelled on any of the edges is classified under tariff item 4409.10.00.\n5. Oak strip flooring that has been continuously worked or bevelled on any of the edges is classified under tariff item 4409.29.10 .\n6. Maple and other non-coniferous strip flooring that has been continuously worked or bevelled are classified under tariff item 4409.29.90 .\nPlywood panels\n7. Plywood must consist of at least three sheets or panel layers of wood glued and pressed together with the grain of the successive layers generally at different angles.\nImage 2 Plywood of Heading 44.12 – Photo of a plywood panel with one top ply sheet facing up, and a second photo of the multi-ply wood panel cross section\n8. Plywood panels are differentiated from assembled flooring panels of heading 44.18 by the top surface layer. The top surface layer of plywood of heading 44.12 should be a continuous sheet, whereas assembled floor panels of heading 44.18 generally have a top surface made up of pieces or strips glued or otherwise bonded edge to edge to make up a larger sheet.\n9. For tariff classification purposes, bamboo wood is considered to be a non-coniferous wood (hardwood) unless specifically provided for otherwise, such as under subheading 4412.10.\n10. Plywood panels consisting solely of sheets of wood (other than bamboo) of subheading 4412.31, 4412.33, 4412.34 and 4412.39 will have plies, that do not exceed 6 mm in thickness.\n11. Plywood with at least one outer ply of tropical wood, as defined in the Subheading EN to Chapter 44, is classified under subheading 4412.31.\n12. The top layer of plywood may be coated with a very thin layer of clear colourless plastic. Some sub-flooring plywood products that are intended to be used next to concrete, such as in a basement, may also have a coating or outer layer of plastic. This type of product remains classified as plywood under heading 44.12.\nVeneered panels (and similar laminated wood flooring panels)\n13. Veneered panels and similar laminated wood flooring can be made by shearing or slicing a thin layer from a block of wood to make up one top sheet veneer with a base or core usually of softwood, fibreboard, particleboard, etc. The effect is a continuous veneer sheet used as the top layer of the flooring panel with an inferior wood base or core. This type of veneered flooring panel remains classified under heading 44.12.\n14. Wood veneer flooring with a base or core of softwood, fibreboard or particleboard, and an outer ply of non-coniferous wood (hardwood), such as maple or oak, or of tropical wood is classified under tariff item 4412.92.00. The base or core layer of the panel can be of any thickness, and the top veneer layer may be coated with a very thin layer of clear, colourless plastic.\n15. According to the Explanatory Notes to heading 44.12, similar laminated wood of subheadings 4412.51, 4412.52, and 4412.59, include blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with an outer ply. The panels may be faced with one solid wood, particle board or similar board, fibreboard, plywood or metal ply. The subheadings also include panels in which the core consists of a layer or layers of other materials such as particle board, fibreboard, wood waste glued together, asbestos or cork. Subheadings 4412.91, 4412.92 and 4412.99 include all other plywood, veneered panels and similar laminated wood.\nImage 3 Laminate Wood Panel (Battenboard) of Subheading 4412.51, 4412.52, 4412.59 or 4412.91, 4412.92, 4412.99 – Photo of a laminate wood panel with one piece laminate sheet face up, battenboard core and laminate sheet back, and a second photo of the laminate wood panel cross section\n16. Similar laminate wood panels of subheadings 4412.91, 4412.92 and 4412.99 will have two or more sheets, with one continuous top face sheet. They may have at least one ply which exceeds 6 mm, and the grain of alternate layers may be parallel.\n17. Veneered flooring made with a top layer of cork falls under Chapter 45 (Cork and Articles of Cork). This type of flooring is generally made with a pile of agglomerated cork, with or without a binding substance, fixed to a base of fibreboard and is classified under tariff item 4504.90.00. Cork flooring with a top layer of natural cork fixed to a base of fibreboard or particle board is classified under tariff item 4503.90.00.\nAssembled flooring panels\n18. Assembled flooring panels of heading 44.18 include solid blocks, strips and friezes assembled into flooring panels, and “multilayer” parquet flooring panels consisting of blocks, strips and friezes assembled on a support of one or more layers of wood. In many cases, the panels will be tongue-and-grooved along the edges and the top layer will be varnished.\n19. Assembled flooring panels classified under tariff items 4418.73.00, 4418.74.00, 4418.75.00 and 4418.79.00, may be laminated and have been assembled with a top surface layer (with a parquet-like appearance) that is commonly made from multiple (two or more) pieces bonded side to side or at angles. In exceptional circumstances, assembled flooring panels may have a single strip or piece as the top layer, of a multilayer (two or more layers) parquet flooring panel.\n20. Assembled multilayer bamboo flooring panels, consisting of bonded layers with a top layer of edge-glued, horizontally oriented bamboo strips, are classified under tariff item 4418.73.00. Generally, these panels are tongue-and-grooved along the edges to facilitate installation and may be surfaced with anti-abrasive coats or lacquers.\nImage 4 Assembled multilayer bamboo flooring panel of Subheading 4418.73 – Photo of a multilayer bamboo panel of two or more strips on the top surface, and a second photo of a cross section of the multilayer panel composed of several assembled strips on each of the top, middle and back layers\n21. Typical parquet panels or tiles for mosaic floors consist of solid wooden strips arranged in chessboard or herringbone designs. The panels may be glued edge to edge and may also be provisionally glued to a backing, such as paper, to facilitate the laying of the flooring. These panels are classified under tariff item 4418.74.00.\nImage 5 Parquet panel for mosaic flooring of Subheading 4418.74 – Photo of four panels of multiple mosaic tiles, and a sketched picture of a panel composed of a chessboard of multi-directional tiles.\n22. “Multilayer” parquet flooring panels consist of panels or tiles of blocks, strips and friezes assembled on a support of one or more layers of wood. The core or middle layer and bottom layers can also be made up of strips and is placed at an angle to the grain of the top and bottom layers. These “multilayer” parquet flooring panels are classified under tariff item 4418.75.00.\nImage 6 Assembled Multilayer Flooring Panel (Parquet Surface) of Subheading 4418.75 – Photo of an assembled multilayer floor panel with multi-strip top surface layer, and a second photo of the assembled multilayer panel cross section\n23. Parquet flooring panels of Subheading 4418.79 consists of one single layer of solid pieces assembled together side by side .\nImage 7 Other parquet flooring panel of Subheading 4418.79 – Photo of a parquet floor panel cross section of two tongue-and-groove strips glued side edge to side edge, and a second photo of the top surface view of the parquet floor panel with two and a half strips glued edge to edge",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "Additional Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "24. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-55-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-55",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\n- Customs Tariff\nSuperseded D-memoranda\nMemorandum D10-14-55 dated February 7, 2022\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-14-55",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-56-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-56",
+    "marginal_note": "On this page",
+    "part": "Tariff Classification of Metal Frame Gazebos",
+    "division": "",
+    "heading": "",
+    "text": "- Updates to this D-Memo\n- Guidelines Legislation Classification\n- Additional Information\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-11-27",
+    "current_to": "2025-11-27",
+    "citation": "Memorandum D10-14-56",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-56-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-56",
+    "marginal_note": "Updates to this D-Memo",
+    "part": "Tariff Classification of Metal Frame Gazebos",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations",
+    "history": "",
+    "last_amended": "2025-11-27",
+    "current_to": "2025-11-27",
+    "citation": "Memorandum D10-14-56",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-56-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-56",
+    "marginal_note": "Guidelines",
+    "part": "Tariff Classification of Metal Frame Gazebos",
+    "division": "",
+    "heading": "",
+    "text": "Legislation\n1. Metal frame gazebos are roofed, open-sided structures intended for use in outdoor areas, such as decks, gardens and yards. They generally have a synthetic, fabric canopy or roof with adjustable or removable screen or fabric sides.\n2. The supporting metal framework of the gazebo normally consists of an elaborate or complex metal structure with corner configurations made up of several metal bars or poles held together with bolts, clamps or other fixtures. The framework may include features such as interior shelves, outside hooks for planters, lattice panels and/or railings.\n3. The gazebos may also have holes in the bottom rails or corners that allow them to be nailed or anchored to a deck or outside hard surface. The metal framework can also be made up of a simpler construction consisting of sturdy, single metal poles or bars, held together with bolts, clamps or other fixtures.\n4. The structures for these types of metal frame gazebos are intended to be put up permanently, or for extended periods of time, with the option of removing the fabric canopy or cover at the end of a season.\nClassification\n5. Heading 73.08 provides for metal structures of iron or steel. The Explanatory Notes to heading 73.08 state that this heading covers “complete or incomplete metal structures,… characterised by the fact that once they are put in position, they generally remain in that position”. The note further specifies that these structures can be made up of bars, rods, tubes, angles, and cites frameworks for greenhouses as an example of a type of structure that falls under the heading.\n6. Metal frame gazebos of iron, steel (or steel alloy), with a sturdy, durable, supporting structure that are permanent or semi-permanent in nature are classified under heading 73.08, specifically tariff item 7308.90.90. This classification is in accordance with the Canadian International Trade Tribunal ( CITT ) decision in Appeal No. AP‑2006-033, Rona Corporation Inc. v. President of the Canada Border Services Agency, issued on February 29, 2008.\n7. In regard to aluminum frame gazebos, the Explanatory Notes to heading 76.10, which apply to aluminum structures, notes that the provisions of the Explanatory Notes to heading 73.08 apply, mutatis mutandis, to heading 76.10. Accordingly, aluminum frame gazebos are classified under tariff item 7610.90.00.\n8. Attention should be paid to the differences in construction and classification between metal frame gazebos and screen tents. 9. Tents are classified in Heading 63.06, and the Explanatory Notes to the heading state that tents are \"shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas\". 10. Screen tents or screen houses are characterized by a lightweight, flexible, single pole construction. In many designs, the one-piece fabric top or roof cover, and side panel screens are hung or clipped on to the supporting pole framework. In some cases, there may be supporting guy ropes and pegs. These tent-like structures, which are also referred to as sunshades, are intended to be put up and taken down frequently, generally without the use of tools. 11. Screen tents are classified according to their fabric composition under either tariff item 6306.22.00 (synthetic materials) or tariff item 6306.29.00 (other textile materials). 12. In the CITT decision AP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency, issued on September 17, 2013 , sun shelters and gazebos are not classified as prefabricated buildings under subheading 9406.00. The Tribunal made it clear that permanent buildings, including those that are \"pre-fabricated\", are considered to be \"immovable construction\" while structures such as gazebos and sun shelters are designed for on-site assembly that can be readily dismantled for re-assembly at an alternative location. Additional Information 13. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to submit a request for a tariff classification advance ruling are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification . References Consult these resources for further information. Applicable legislation Customs Tariff Related D memoranda Memorandum D11-11-3, Advance Rulings for Tariff Classification Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related links AP-2006-033, Rona Corporation Inc. v. President of the Canada Border Services Agency AP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency",
+    "history": "",
+    "last_amended": "2025-11-27",
+    "current_to": "2025-11-27",
+    "citation": "Memorandum D10-14-56",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-56-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-56",
+    "marginal_note": "Additional Information",
+    "part": "Tariff Classification of Metal Frame Gazebos",
+    "division": "",
+    "heading": "",
+    "text": "13. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to submit a request for a tariff classification advance ruling are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2025-11-27",
+    "current_to": "2025-11-27",
+    "citation": "Memorandum D10-14-56",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-56-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-56",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Metal Frame Gazebos",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Tariff\nRelated D memoranda\nMemorandum D11-11-3, Advance Rulings for Tariff Classification\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-11-27",
+    "current_to": "2025-11-27",
+    "citation": "Memorandum D10-14-56",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-58-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-58",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Furniture Sets",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff :\n94.01 Seats (other than those of heading 94.02) whether or not convertible into beds, and parts thereof.\n94.03 Other furniture and parts thereof.\nGeneral Rule for the Interpretation of the Harmonized System (GIR) 3 (b)\nWhen by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:\n…\n(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a) , shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable\" …",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-58",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-58-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-58-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-58",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Furniture Sets",
+    "division": "",
+    "heading": "",
+    "text": "1. General Interpretative Rule ( GIR ) 3 (b) allows certain \"goods put up in sets for retail sale\" (hereafter, \"set for retail sale\") to be classified collectively rather than individually.\n2. Explanatory Note (X) to GIR 3 (b) states that the term \"goods put up in sets for retail sale\" applies to goods that:\n- (a) consist of at least two different articles which are classifiable in different headings;\n- (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and\n- (c) are sold directly to users without repacking (e.g., in boxes or cases or on boards).\n3. The fact that goods are commercially described as a \"furniture set\" does not necessarily mean they qualify as \"sets for retail sale\". They must meet all the conditions listed above.\nTariff Classification of Furniture Commercially Described as a \"Set\"\n4. Goods commercially described as furniture \"sets\" qualify as \"sets for retail sale\" only if the individual pieces:\n- (a) are designed for use together in a specific room/locale, such as a kitchen, dining room, living room or bedroom, or for a specific function, such as an office environment; and\n- (b) are generally manufactured from the same materials.\nNote: The pieces also usually have a common or complementary styling (e.g., Swedish Modern, Colonial or French Provincial).\n5. Depending on the importer or exporter's shipping requirements or preferences a \"furniture set\" may enter Canada in a single box or in two or more boxes.\n6. However, a HS classification decision of the Harmonized System Committee of the World Customs Organization has established that the number of boxes is a factor in how a furniture set is classified.\n7. For example, a \"furniture set\" consisting of a table and several chairs packaged in a single box at time of importation that meets the criteria set out in paragraphs 2 and 4 above can be considered a \"set for retail sale\". It would be classified as a single entity, under the heading appropriate for the piece(s) that gives the \"furniture set\" it's essential character, by the application of GIR 3 (b) .\n8. However, if the same \"furniture set\" is packaged in more than one box, it cannot be considered to be a \"set for retail sale\". Consequently, the table and chairs would have to be classified separately.\n9. It is important to note that the determination of the \"essential character\" of a \"set for retail sale\" required by GIR 3 (b) must be made on a case-by-case basis, taking into consideration all of the characteristics of the specific goods.\n10. Some of the characteristics that may be considered include functionality, durability, quality, material composition and relative value.\nUnassembled or Disassembled\n11. A furniture \"set for retail sale\" can also be imported assembled, unassembled or disassembled.\n12. Provided that the set meets the conditions described herein and also meets the terms described in Departmental Memorandum D10-14-38, Tariff Classification of Furniture Imported in Disassembled Condition , it may still be considered a \"set for retail sale\".\nAdditional Information\n13. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification , which is found on the CBSA Web site.\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-58",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-58-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-58-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-58",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Furniture Sets",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: HS94.03 Legislative references: Customs Tariff Other references: D10-14-38 , D11-11-3 Superseded memorandum D: D10-14-58 dated November 9, 2010",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-58",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-58-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-59-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-59",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff – Headings: 39.20, 39.21, 56.02, 56.03, 59.03, 61.13 and 62.10\nNotes:\nChapter 39, Note 2(p) Section XI, Note 1(h) Chapter 56, Note 3 Chapter 59, Note 2\nWorld Customs Organization Explanatory Notes to the Harmonized System\nChapter 39, General Notes- Plastics and textile combinations\n- Wall or ceiling coverings which comply with Note 9 to this Chapter are classified in heading 39.18. Otherwise, the classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The following products are also covered by this Chapter: …\n- (d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes. In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement.\n- Plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this Chapter (generally heading 56.02, 56.03 or 59.03).",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-59",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-59-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-59-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-59",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric",
+    "division": "",
+    "heading": "",
+    "text": "1. Combinations of plastic and textile are, for the most part, governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.\n2. Note 1(h) to Section XI excludes woven, knitted or crocheted fabrics, felt or nonwovens that are impregnated, coated, covered or laminated with plastic, or articles made from such material, of Chapter 39.\n3. Note 3(c) to Chapter 56 and Note 2(a)(5) to Chapter 59 exclude, from the specified headings, any felts, nonwovens or textile fabrics that are combined with \"plates, sheets or strip\"of cellular plastic, provided the textile fabric or material is \"present merely for reinforcing purposes\".\n4. To determine if plates, sheets or strip of cellular plastic combined with textile fabric or material are classified in Section XI or in Chapter 39 two elements must be considered. The first is whether the cellular plastic constitutes a plate, sheet or strip, and the second is whether the textile fabric or material is present merely for reinforcing purposes.\nInterpretation of \"plates, sheets or strip\" and \"film or foil\" of plastics\n5. Headings 39.19, 39.20 and 39.21 refer to certain plates, sheets, film, foil and strip of plastics. However, Note 3(c) to Chapter 56 and Note 2(a)(5) to Chapter 59 refer only to plates, sheets and strip of cellular plastic.\n6. To distinguish plastic plates, sheets and strip from plastic film or foil, the CBSA considers film or foil to have a maximum thickness of 0.010 in. (0.25 mm). Therefore, the cellular plastic may only be considered to be a plate, sheet, or strip if the importer is able to substantiate that it is thicker than 0.25mm.\nInterpretation of the term \"merely for reinforcing purposes\"\n7. The term \"merely for reinforcing purposes\" is a condition that needs to be met only if a plate, sheet or strip of cellular plastic is combined with a textile fabric or material.\n8. In accordance with the ordinary meaning of the word \"merely\", the CBSA interprets the condition \"merely for reinforcing purposes\" as applying to fabric or material that has no other purpose than to support, or strengthen, the structural integrity of the plate, sheet or strip of cellular plastic.\n9. Therefore, if the textile fabric or material has any purpose beyond reinforcing the structural integrity of the cellular plastic, the product remains classified in Chapter 56 or Chapter 59, as appropriate.\n10. Factors indicating that the textile fabric or material has a purpose other than merely reinforcing the cellular plastic include fashion, drape or style as well as features that impart functionality or qualities such as durability, reduced friction, protection from the elements.\n11. In order for a textile fabric or material that has been combined with a plate, sheet or strip of cellular plastic to be considered \"merely for reinforcing purposes\", it must be demonstrated that the textile fabric or material has no other function or role.\n12. An example of a textile fabric, that has been combined with a plate, sheet or strip of cellular plastic in which the textile fabric would be considered merely for reinforcing purposes would be a loosely woven, unfigured and unbleached fabric applied to one face of a cellular plastic sheet embossed with a leather-like grain pattern. Such would also be the case if the textile fabric was instead a nonwoven material added for strength.\n13. In all cases, if a garment is made up from plates, sheets or strip of cellular plastic combined with a textile fabric or material, and the textile fabric or material faces the exterior, it is considered to have a purpose beyond reinforcing the structural integrity of the cellular plastic.\nTariff classification of cellular plastic combined with textile fabric or material\n14. Film or foil of cellular plastic combined with textile fabric or material is classified in the appropriate Chapter of Section XI-Textile and Textile Articles.\n15. A plate, sheet or strip of cellular plastic combined with textile fabric or material is classified in Chapter 56 or Chapter 59, as appropriate, unless it can be demonstrated that the textile is merely for reinforcing purposes. If the textile is merely for reinforcing purposes it is classified in Chapter 39.\nTariff classification of garments made from cellular plastic combined with textile fabric or material\n16. The Canadian International Trade Tribunal decision in Helly Hansen Leisure Canada Inc. vs. the President of the Canada Border Services Agency (Appeal No. AP-2006-054) established precedent on the classification of garments made from a plate, sheet or strip of cellular plastic combined with textile fabric.\n17. The textile fabric used to make the garment at issue was found to have characteristics beyond merely reinforcing the structural integrity of the cellular plastic and the specific goods were therefore classified as a textile product of Chapter 62.\n18. The tariff classification of a garment made up from cellular plastics combined with textile fabric or material is dependent upon the classification of the fabric or material.\n19. Garments, made up from cellular plastic combined with the textile fabric or material of Chapter 56 or Chapter 59, are classified in Chapter 61 or Chapter 62, as appropriate.\nAdditional Information\n20. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n21. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-59",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-59-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-59-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-59",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4500-6 Legislative references: Customs Tariff Other references: D11-11-3 WCO Explanatory Notes to the Harmonized System Encyclopedia of Polymer Science and Technology: Plastics, Resins, Rubbers, Fibers , Volume 9 (page 764), 1st Edition ASTM D6988 - 08 Standard Guide for Determination of Thickness of Plastic Film Test Specimens Appeal No. AP-2006-054 Superseded memorandum D: D10-14-59 dated December 20, 2012",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-59",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-59-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-60-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-60",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n63.07 Other made up articles, including dress patterns.\n6307.90 - Other\n6307.90.50 00 - - - Shells for use in the manufacture of articles of subheading 9404.90",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-60",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-60-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-60",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90",
+    "division": "",
+    "heading": "",
+    "text": "1. \"Shells\" are articles of textile that are used in the manufacture of articles of subheading 9404.90. The shells, which are sometime called \"casings\", are first filled with either feathers, down, wool, silk, or a synthetic fibre and then finished, for example, as duvets, comforters, cushions, or pillows.\n2. The tariff item does not include finished products, such as pillowcases of heading 63.02 or cushion covers (shams) of heading 63.04.\n3. Textile shells are properly classified under tariff item 6307.90.50 (Shells for use in the manufacture of articles of subheading 9404.90).\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-60",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-60-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-60",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS6307.90 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-60 dated December 14, 2011",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-60",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers (ethno-cultural groups)\nKey content: When to claim duty relief; eligible uses of goods that qualify; rulings; contesting a decision; compliance verification and penalties.\nKeywords: Tariff item 9937.00.00, imports, ethno-cultural group, CARM",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Applications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 Importation of goods under tariff item 9937.00.00 Rulings Reason to believe and corrections Refund for duties Contesting a decision Maintenance of records and trade compliance verifications Penalty and interest provisions Voluntary Disclosure program\n- Appendix\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- allow an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 to be sent by e-mail\n- delete old Appendix 1 and replace with the new Appendix regarding the procedure when submitting an application by e-mail\n- reduce the quantity of information requested in the application\n- inform importers of the possibility to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to Onboarding to the CARM Client Portal under the Related links section\n- include a link to the CARM webpage under the Related links section\n- provide updated information",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum outlines the policy and procedures of the Canada Border Services Agency (CBSA) in respect of the administration of tariff item 9937.00.00 and the recognition of an ethno-cultural group.\nLegislation Customs Tariff Section 88 A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 shall submit an application to the Minister of Public Safety and Emergency Preparedness supported by evidence that the group satisfies the criteria set out in that tariff item. Tariff Item 9937.00.00 Costumes, and parts and accessories thereof, designed or decorated in a manner reflecting a specific ethno-cultural heritage when for the use of an ethno-cultural group that requires the costumes for the public manifestation of its heritage. \"Goods\" does not include goods that are sold or otherwise disposed of within 12 months after importation. For the purpose of this tariff item, upon receipt of an application pursuant to section 88 of this Act, the Minister of Public Safety and Emergency Preparedness shall have regard for the following criteria in deciding whether to recognize a group as an ethno-cultural group: whether the group consists of at least five persons each of whom is at least 18 years old of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (formerly the Immigration Act, 1976 ); whether the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and whether the group is supported by, and is a representative of, the ethnic community to which it belongs.",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item 9937.00.00 applies only to costumes, parts and accessories to those costumes, and does not include other items that may be identified with an ethno-cultural group, such as banners, flags, musical instruments, art work or other ceremonial items, etc. Eligible costumes must be for use in a public display that manifests or illustrates the heritage of the ethno-cultural group.\n2. As noted in the terms of tariff item 9937.00.00, eligible \"goods\" do not include goods that are sold or otherwise disposed of within 12 months after importation. For more information, refer to Memorandum D11-8-5: Conditional Relief Tariff Items which provides further information on diversion of goods that were granted relief of duty.\n3. Upon receipt of a completed application, a determination will be made by the Minister of Public Safety and Emergency Preparedness (the Minister) on whether the ethno-cultural group meets the three criteria mentioned below, pursuant to section 88 of the Customs Tariff :\n- the group consists of at least five persons, each of whom is at least 18 years of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (formerly the Immigration Act, 1976);\n- the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and\n- the group is supported by, and representative of, the ethnic community to which it belongs.\nApplications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00\n4. The application, pursuant to section 88 of the Customs Tariff , to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00, which may take the form of a letter or an e-mail with supporting documentation, should contain the following information:\n- the name, address, email address and telephone number of the group;\n- the name, title, and contact information of a signing officer authorized by the group;\n- the number of registered members in the group;\n- The number of members who are 18 years of age or older, who are Canadian citizens or permanent residents;\n- a statement confirming that the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians;\n- a statement outlining how the group is representative of the ethno-cultural community with which it is associated;\n- a brief description, including the ethno-cultural names of the specific types of costumes, parts, and accessories, that the group wishes to import under the provisions of tariff item 9937.00.00; and\n- certification by a signing officer authorized by the group that all of the information submitted is accurate and complete.\n5. The application and all the required information must be sent either by e-mail to the CBSA at Tariff_Files-Fichiers_du_Tarif@cbsa-asfc.gc.ca as per the procedures outlined in Appendix of this memorandum, or by mail to:\nTrade Policy Division, Commercial and Trade Branch Canada Border Services Agency L’Esplanade Laurier (LEL), 21st floor 300 Laurier Avenue W. Ottawa, ON, K1A 1E4\nImportation of goods under tariff item 9937.00.00\n6. Imported goods declared under tariff item 9937.00.00 are treated as commercial goods and cannot be imported under the casual importation provisions. All relevant regulations and requirements regarding commercial importations, including the accounting and release provisions, are applicable. For more information refer to Importing commercial goods into Canada ; Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods ; and Memorandum D10-13-1: Classification of Goods .\n7. For importations of goods made under tariff item 9937.00.00:\n- the recognized ethno-cultural group must be the importer of record, i.e. identified as the importer on customs declaration when goods are accounted for, by citing their business number during the CBSA release and accounting processes; and\n- the imported goods should normally be directed to the address specified in the authorization letter recognizing the ethno-cultural group.\n8. Importers must register their businesses in the CARM Client Portal (CCP) and delegate a business account manager. For more information, refer to CARM: Assess and pay duties and taxes on imported commercial goods and to User Guide - Onboarding to the CARM Client Portal (PDF, 3.1 MB) .\nRulings\n9. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1: National Customs Rulings , Memorandum D11-11-3: Advance Rulings for Tariff Classification and Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements .\nReason to believe and corrections\n10. As per section 32.2 of the Customs Act (The Act) , an importer or owner shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, including the diversion of goods, and when the adjustment request would result in either an amount payable to the CBSA or would be revenue neutral. For more information, refer to Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty .\nRefund for duties\n11. There is no legal obligation to apply for a refund of duties under section 74 of the Act . That section is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer to Memorandum D6-2-3: Refund of Duties .\nContesting a decision\n12. When, following the reception of an application, the Minister declines to recognize the importer as an ethno-cultural group for the purposes of tariff item 9937.00.00, the importer can ask for a judicial review pursuant to section 18.1 of the Federal Courts Act . In addition, rights to ask for a review or appeal other types of decisions may apply in other circumstances as per below.\n13. When a notice has been given under subsection 59(2) of the Act , an importer may file a request for a re-determination or further re-determination under subsection 60(1) of the Act within 90 days of the officer’s decision. For more information, refer to Memorandum Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n14. If no request for further re-determination is filed under subsection 60(1) of the Act within the 90-day period, an importer may submit an application to the President of the CBSA for an extension of the time within which the request must be made pursuant to section 60.1 of the Act . The President may extend the time for filing the request. For more information, refer to Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act .\nMaintenance of records and trade compliance verifications\n15. As the importer of record of the goods, it is the responsibility of a recognized ethno-cultural group to ensure that all of the import requirements are met, and appropriate records maintained, as the importations may be subject to post-importation trade compliance verification. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers and to Memorandum D11-6-10: Reassessment Policy .\nPenalty and interest provisions\n16. An importer or owner who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of the Act , may be subject to interest and penalty provisions. For more information on interest, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief . For more information on penalties, refer to Memorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act .\nVoluntary Disclosures Program\n17. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs tariff , Excise Tax Act and Excise Act, 2001 by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations.\n18. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of the Act has elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "Appendix",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Submitting by e-mail an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00\n1. An applicant may submit an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 by encrypted or non-encrypted e-mail. If an applicant chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA. These conditions are described below.\n2. If an applicant chooses to submit their application by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions, CBSA will send a non-encrypted e-mail to the importer.\n3. The applicant must complete and provide the consent statement below. An authorized person may submit the application by e-mail on behalf of their client. For more information, refer to Memorandum D1-6-1: Authority to Act as an Agent . The applicant also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)\n4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)\n5. The applicant who elects to use encrypted e-mail for processing their application is responsible for ensuring that compatible software (Winzip and others) is used.\n6. When the request meets the required conditions, the CBSA will send all documents related to the application to the applicant by encrypted or non-encrypted e-mail, depending on the choice indicated.\n7. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA, the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.\nConsent statement\nI choose to communicate by {Non-Encrypted / Encrypted Please indicate your choice } e-mail with the CBSA during the processing of the application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. This includes the sending and reception of documents, as well as any other correspondence required, including for the purposes of any extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.\nSignature: Date: Name of the importer / authorized person: Business Name: Occupation/Title: Telephone number: E-mail address:",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-61-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-61",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Immigration and Refugee Protection Act\n- Excise Tax Act\n- Excise Act, 2001\n- Federal Courts Act\nRelated D memoranda\n- Memorandum D1-6-1: Authority to Act as an Agent\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D10-13-1: Classification of Goods\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act\n- Memorandum D11-6-10: Reassessment Policy\n- Memorandum D11-8-5: Conditional Relief Tariff Items\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D17-1-21: Maintenance of Records in Canada by Importers\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act\nSuperseded memoranda D\nMemorandum D10-14-61 dated April 6, 2016\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-07",
+    "current_to": "2026-01-07",
+    "citation": "Memorandum D10-14-61",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-62-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-62",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Costumes",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nNote 1 (e) and (v) to Chapter 95:\nThis Chapter does not cover:\n[…]\n(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;\n[…]\n(v) … apparel, … and similar articles having a utilitarian function (classified according to their constituent material).\nHeading 95.05:\n95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.\n9505.10.00 - Articles for Christmas festivities\n9505.90.00 - Other\nExplanatory Notes to the Harmonized Commodity Description and Coding System\nExplanatory Notes to heading No. 95.05:\nThis heading covers:\n(A) Festive, carnival or other entertainment articles , which in view of their intended use are generally made of non-durable material. They include:\n[…]\n(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches ( not being articles of postiche - heading 67.04 ), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62.\n[…]\nThe heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function, [e.g., … …apparel, …]",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-62",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-62-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-62-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-62",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Costumes",
+    "division": "",
+    "heading": "",
+    "text": "1. A decision by the Canadian International Trade Tribunal (CITT) regarding the tariff classification of costumes found that \"costumes\" has the same meaning as the term \"fancy dress\", which is found in the Customs Tariff .\n2. In Loblaws Companies Limited v. President of the Canada Border Services Agency AP-2010-022 (Loblaws) the Tribunal found that the goods at issue were fancy dress of textile materials but that the goods were not classifiable in either Chapter 61 or 62 and therefore Note 1(e) to Chapter 95 did not apply. The goods were classified in Chapter 95.\n3. Note 1(e) to Chapter 95 of the Customs Tariff specifically excludes \"… fancy dress, of textiles, of Chapter 61 or 62\" from that Chapter.\n4. Harmonized Commodity Description and Coding System Explanatory Note (A)(3) to heading 95.05 excludes fancy dress of textile materials, of Chapter 61 or 62\".\n5. In Loblaws, the Tribunal considered the Note 1(e) expression \"of Chapters 61 or 62\" to be a condition, rather than direction, as to where \"fancy dress\" should be classified. Furthermore, the words in Note 1(e) \"…of textiles, of Chapter 61 or 62\" immediately following the term \"fancy dress\" established the context in which the term \"fancy dress\" is to be applied. In this regard, the Tribunal indicated that the context of Note 1(e) qualifies and limits the type of fancy dress or costume to goods to which Chapters 61 and 62 apply.\n6. Furthermore, the Tribunal indicated that durability and repeated wear are important though not determinative factors in the classification of costumes. The value of the goods, their primary use for festive occasions versus their utilitarian use as \"everyday apparel\" may also be taken into consideration when determining whether the costume has a festive value where any elements similar to apparel are only of secondary importance.\nTariff Classification Fancy Dress of Textiles (Costumes)\n7. The textile costumes classifiable in Chapters 61 and 62 are distinguished from those classifiable in Chapter 95 by the nature of the goods.\n8. Textile costumes that are designed and constructed in a manner that allows for repetitive use, that are comparable in quality and value to articles of clothing (e.g., theatrical costumes, rental costumes, historical re-enactment costumes, etc.) are classified in Chapter 61 or 62, as appropriate, and excluded from Chapter 95 by the application of Note 1(e) to that Chapter.\n9. In order for a textile costume to qualify for classification as a festive article of Chapter 95, the garment must exhibit significant deficiencies in terms of styling, construction, finishing touches and embellishments. Examples of garment deficiencies include the following: inconsistent thread colour or tautness; noticeable flaws in the yarn; irregular fabric colouring; gaps in the seams; absent or uneven hemming; loosely affixed buttons, fasteners and closures; blurred or patchy fabric prints; presence of numerous loose threads or pulls; glued or otherwise non-durably attached ornamentation etc.\n10. Such deficiencies are characteristics of costumes generally intended to be worn once or twice (e.g. Halloween or Christmas costumes). Typically such costumes have more than one of the deficiencies mentioned.\n11. In view of the above, costumes of Chapter 95 include those which are distinguishable from regular clothing by their design for limited use for festive occasions and those which are sometimes put up in retail packaging with inexpensive accessories of non-durable material. These costumes are of low quality and value where the utilitarian use as apparel is clearly of secondary consideration and importance to its use as a festive article.\n12. On the other hand costumes of Chapters 61 or 62 are intended and designed primarily for utilitarian use as a clothing garment (e.g. as theatrical, occupational, or other apparel).\nAdditional Information\n13. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-62",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-62-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-62-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-62",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Costumes",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Policy Division Trade and Anti-dumping Programs Directorate Programs Branch Headquarters file: HS9505.90-0 Legislative references: Customs Tariff Other references: Explanatory Notes to the Harmonized Commodity Description and Coding System Loblaws Companies Limited v. President of the Canada Border Services Agency (AP-2010-022) D11-11-3 Superseded memorandum D: D10-14-62 dated September 20, 2012",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-62",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-62-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-63-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-63",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nNote 1 to Section I\nAny reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.\nHeading 01.05\nLive poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls.\n- - Weighing not more than 185 g: 0105.11 - Fowls of the species Gallus domesticus 0105.11.10 - For breeding purposes\n- - Broilers for domestic production: 0105.11.21 - Within access commitment 0105.11.22 - Over access commitment 0105.11.90 - Other\nExplanatory Notes to the Harmonized Commodity Description and Coding System\nHeading 01.05\nThis heading covers only live domestic birds of the kinds specified in the heading. Fowls of the species Gallus domesticus include chickens and capons. Other live birds (e.g., partridges, pheasants, pigeons, wild ducks, wild geese) are excluded (heading 01.06).\nSubheading Explanatory Note.\nSubheadings 0105.11, 0105.12, 0105.13, 0105.14 and 0105.15\nFor the purposes of subheadings 0105.11, 0105.12, 0105.13, 0105.14 and 0105.15, the specified weight limit relates to the weight of each bird.",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-63",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-63-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-63",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus",
+    "division": "",
+    "heading": "",
+    "text": "1. The Customs Tariff refers to chicken as \"Fowls of the species Gallus domesticus\".\n2. Chicks may only be imported into Canada from the United States of America (USA), and they must have been resident in the USA since hatching.\n3. The Canadian Food Inspection Agency (CFIA) requires all importers of chicks to present a United States Department of Agriculture Official Zoosanitary Export Certificate for Poultry - Form VS 17-6 (Certificate for Poultry or Hatching Eggs for Export).\nTariff Classification of Live Chicks of the Species Gallus Domesticus\n4. Chicks are classified according to the purpose for which they are imported.\n5. They can be imported to be raised:\n- (a) to lay eggs (breeding chicks);\n- (b) for their meat (broiler chicks); or\n- (c) as show birds (show chicks).\nBreeding Chicks\n6. Breeding chicks are classified under tariff item 0105.11.10.\n7. It makes no difference whether the eggs produced by breeding chicks are sold for consumption or hatched to produce more chickens. Neither does the eventual use of those second generation chicks impact the classification of the chicks being imported.\n8. That breeding chicks may eventually be used for meat once they are no longer used to produce eggs has no impact on their classification at time of importation.\nBroiler Chicks\n9. Commercial importations of broiler chicks are classified under either tariff item 0105.11.21 (within access commitment) or 0105.11.22 (over access commitment), as appropriate.\n10. In order to be classified under tariff item 0105.11.21 broiler chicks must be accompanied by an import permit issued by Foreign Affairs and International Trade Canada (FAITC) under section 8.3 of the Export and Import Permits Act . Such import permits are only issued to commercial importers operating a federally-registered hatchery.\n11. Non-commercial importations of broiler chicks are in all cases classified under tariff item 0105.11.22 (over access commitment).\nShow Chicks\n12. Show chicks are classified under tariff item 0105.11.90.\n13. These include, but are not limited to, breeds such as Araucanas, Rhode Island Reds and Silkies, as well as various \"fancy feathered\" breeds.\n14. Such breeds may also be imported as breeding chicks or as broiler chicks; classification is determined by the declared use.",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-63",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-63-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-63",
+    "marginal_note": "Additional Information",
+    "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus",
+    "division": "",
+    "heading": "",
+    "text": "15. For more information on the CFIA requirements, please consult the Automated Import Reference System on the CFIA Web site.\n16. The Export and Import Permits Act can be found on the Justice Canada Web site.\n17. Refer to CBSA Memorandum D10-18-1 , Tariff Rate Quotas, for information on tariff rate quotas .\n18. For information regarding \"within access\" permit requirements for the commercial importation of broiler chicks, refer to the FAITC Notice No. 794, \"Items 94 and 95 - Broiler Hatching Eggs and Chicks for Chicken Production\", which can be found on the FAITC Web site.\n19. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification , which may be found on the CBSA Web site.\n20. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-63",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-63-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-63",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: HS 0105.11-0 Legislative references: Customs Tariff Export and Import Permits Act Other references: Explanatory Notes to the Harmonized Commodity Description and Coding System D10-18-1 , D11-11-3 Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-63",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-64-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-64",
+    "marginal_note": "Legislation",
+    "part": "Tariff classification of goods using Bluetooth® technology",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-64",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-64-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-64-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-64",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff classification of goods using Bluetooth® technology",
+    "division": "",
+    "heading": "",
+    "text": "1. Bluetooth® technology allows enabled devices to communicate when they are within range of each other, replacing the need for cables to interconnect devices.\n2. Bluetooth® enabled devices may transmit data, receive data, or do both.\nTariff Classification Policy\n3. Bluetooth® enabled devices are properly classified according to their principal function.\n4. Canadian International Trade Tribunal ( CITT ) decisions provide useful guidance on the meaning of principal function.\n5. In AP -2005-035 Panasonic Canada Inc., the CITT relied upon the following definitions from the Canadian Oxford Dictionary, 2d Ed., which help determine the meaning of principal function:\n- Principal: first in rank or importance, chief, main, leading\n- Function: a mode of action or activity by which a thing fulfills its purpose\n6. Devices for which the principal function is the exchange of data between two or more Bluetooth® enabled devices within a wired or wireless network are classified under tariff item 8517.62.00 as “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus”.\n7. Separately presented Bluetooth® adapters, sometimes known as Bluetooth® antennas, are also classified under tariff item 8517.62.00. For example, the device that may be inserted into a USB port on a personal computer to accept signals from a Bluetooth® enabled keyboard and/or mouse.\n8. Bluetooth® enabled devices, which have a principal function other than the transmission of data between devices via Bluetooth®, are classified elsewhere in the nomenclature.\n9. Bluetooth® enabled cellular telephones are classified under tariff item 8517.13.00, or 8517.14.00 as their principal function remains that of a telephone for cellular networks or for other wireless networks.\n10.Other examples of Bluetooth® enabled devices that, based upon their principal function, are properly classified elsewhere in the nomenclature include:\n- Printers (heading 84.43)\n- Computers (heading 84.71)\n- Hard drives (heading 84.71)\n- Keyboards/mice (heading 84.71)\n- Speakers (heading 85.18)\n- Compact Disc players (heading 85.19)\n- Digital cameras (heading 85.25)\n- Global Positioning Systems (heading 85.26)\n- Clock-radios (heading 85.27)\n- Video monitors/televisions (heading 85.28)\n- Thermostats (heading 90.32)\n- Video game machines (heading 95.04)\n11. For the purposes of tariff item 9948.00.00, Bluetooth® enabled devices may be considered functionally joined to their host goods. For specific guidance regarding tariff item 9948.00.00, refer to Memorandum D10-14-51 Tariff Classification Policy: Tariff Item 9948.00.00.\nAdditional information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\n85.17 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: 8517.11.00 - - Line telephone sets with cordless handsets 8517.13.00 - - Smartphones 8517.14.00 - - Other telephones for cellular networks or for other wireless networks 8517.18.00 - - Other - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): 8517.61.00 - - Base stations 8517.62.00 - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517.69.00 - - Other - Parts : 8517.71.00 - - Aerials and aerial reflectors of all kinds; parts suitable for use therewith 8517.79.00 - - Other",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-64",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-64-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-64-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-64",
+    "marginal_note": "References",
+    "part": "Tariff classification of goods using Bluetooth® technology",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-64 dated March 12, 2015",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-64",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-64-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-65-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-65",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Decoy Calls",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments.\n9208.10 Musical boxes\n9208.90 Other",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-65",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-65-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-65-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-65",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Decoy Calls",
+    "division": "",
+    "heading": "",
+    "text": "1. Heading 92.08 covers, among other things, \" … decoy calls of all kinds …\".\n2. The Explanatory Note to heading 92.08 describe decoy calls as \"… mouth-blown or hand-operated instruments which imitate bird or animal calls in order to attract game.\"\n3. Heading 95.07 covers, among other things, \"… decoy 'birds' (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites\".\n4. However, the Explanatory Notes to heading 95.07 makes it clear that hunting or shooting requisites such as decoy \"birds\" does not include decoy calls of heading 92.08.\n5. When decoy calls were first produced, they imitated bird or animal calls in order to attract game. The technology for decoy calls has changed. Besides the decoy calls mentioned in the preceding paragraph, decoy calls also include battery-operated, hand-held single units containing a speaker. These devices are designed to emit actual bird or animal calls/cries for the purpose of attracting wild animals within the range of hunters.\n6. The fact that the Explanatory Notes only describe \"mouth-blown\" decoy calls cannot be used to limit the legal text, which expressly states that the heading covers \"decoy calls of all kinds (emphasis added)\".\n7. As heading 92.08 covers, among other things, \" … decoy calls of all kinds\", it must be considered for the classification of decoy calls.\n8. As battery-operated decoy calls reproduce recorded bird and animal sounds, they are sound reproducing apparatus; consequently, heading 85.19 should also be considered.\n9. General Interpretative Rule 3(a) directs that \"the heading which provides the most specific description of the goods shall be preferred to headings providing a more general description.\"\n10. The naming provision \"decoy calls of all kinds\" in heading 92.08 is more specific than the more general description \"sound reproducing apparatus\" in heading 85.19.\n11. Consequently, decoy calls of the battery-operated type are classified in subheading 9208.90 by application of General Interpretative Rules 1, 3(a) and 6. Mouth-blown or hand-operated decoys are classified in subheading 9208.90 by application of GIRs 1 and 6.\nAdditional Information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-65",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-65-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-65-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-65",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Decoy Calls",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs and Antidumping Directorate Headquarters file: HS9208.90 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2023-01-13",
+    "current_to": "2023-01-13",
+    "citation": "Memorandum D10-14-65",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-65-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "On this page",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "- Definitions\n- Guidelines\n- CITT Jurisprudence\n- Heading 49.11 – “Other printed matter”\n- Heading 63.07 – “Other made up articles”\n- Additional Information\n- References Applicable legislation Superseded memoranda D Related Links Issuing office Contact us",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "Definitions",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "Unbleached woven fabric: Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Bleached woven fabric: Woven fabric which has been bleached or dyed white or treated with a white dressing, and consists of bleached yarn or a combination of unbleached and bleached yarn. Dyed woven fabric: Woven fabric which is dyed a single uniform colour other than white or has been treated with a coloured finish other than white, or consists of coloured yarn of a single uniform colour. Woven fabric of yarns of different colours: Woven fabric (other than printed woven fabric) which consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres). It also consists of unbleached or a combination of bleached yarn and coloured yarn, or marled yarn or mixture yarns. Printed woven fabric: Woven fabric which has been printed, whether or not made from yarns of different colours. It includes woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.\nThe definitions above apply, mutatis mutandis , to knitted or crocheted fabrics.\n(Complete legal definitions can be found in Subheading Notes 1(d) through (h) to Section XI. The definitions in the Customs Tariff take precedence over those reproduced in this D-Memo.)",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "Guidelines",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum outlines the CBSA’s policy regarding the tariff classification of printed textile flags and banners, taking into account the Canadian International Trade Tribunal ( CITT ) jurisprudence.\n2. This memorandum includes certain examples of printing that represent the essential character of the goods, which would result in a flag or banner being classified in heading 49.11 as “Other printed matter”.\n3. The memorandum also includes examples of decorative images or designs printed on textile flags and banners, where the printing is not the essential character of the goods. These are classified under heading 63.07 as \"Other made up textile articles.\"",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "CITT Jurisprudence",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "4. The CITT Appeal AP-2009-056 (Future Product Sales Inc. v. President of Canada Border Services Agency) concerned the classification of single-piece, textile flags and banners printed with National Hockey League ( NHL ) team logos.\n5. The issue was whether these flags and banners printed with NHL logos are classified under heading 49.11 as “Other printed matter” versus heading 63.07 as “Other made up articles”.\n6. The CITT found that the NHL team logos had an importance that was well beyond that of decoration. The CITT noted that the pictorial representations of NHL team logos are protected registered trademarks, whose use entails strict production and quality control parameters.\n7. The Explanatory Notes ( EN ) to Chapter 49 emphasize that there are only a “few exceptions” to the general principle that Chapter 49 is to cover all printed matter whose essential nature and use is determined by such representations.\n8. In regard to the goods at issue, the CITT found it was the printed NHL team logo that conferred the essential nature and use of the goods, and that the NHL team logos were not merely for “decorative or novelty” purposes. Accordingly, the flags and banners were classified under heading 49.11.\n9. However, the CITT also stated that a textile flag or banner with printed decorative pictures or designs would be considered a made-up textile article of Chapter 63, provided the pictures or designs did not represent the essential nature of the good.",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "Heading 49.11 – “Other printed matter”",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "10. Based on the above-noted decision, below are examples of the type of printing included on a flag or banner that would result in the item being classified in heading 49.11 as “Other printed matter”:\n- Registered trademarks;\n- Logos;\n- Advertisements;\n- Corporate and organizational flags and banners, such as those used by the Red Cross;\n- National, military, head-of-state and regional flags would be included if they meet official proportion, colour and design specifications, etc.;\n- School flags and banners with official designs, such as crests; and\n- Traffic flags and banners with text or symbols that are used to convey important information, such as the “men-at-work” symbol.\nImage 1: Printed Brazilian Flag of heading 49.11 Image 2: “Men at Work” printed symbol Flag of heading 49.11",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "Heading 63.07 – “Other made up textile articles”",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "11. The ENs to heading 63.07 include flags. The flags classified under heading 63.07 are printed textile articles in which the printing does not affect the essential character of the goods; the printing is mainly for decorative or novelty purposes.\n12. Further to the CITT decision mentioned above, the following are examples of printed decorative pictures or designs on flags and banners that would be classified in heading 63.07 as “Other made up textile articles”:\n- artisanal designs (e.g., flower, geometric or other decoration);\n- seasonal decorations (e.g., Christmas); and\n- repetitive designs (e.g., stripes, colours).\nImage 3: Flag of heading 63.07 with flower print.\n13. Flags or bunting of heading 63.07 with festive decorations are excluded from heading 95.05 (“Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes”), according to Note 1(f) to Chapter 95 and exclusionary note (g) in the Explanatory Note to heading 95.05.\n14. Based on Note 7 to Section XI, a flag that is sewn or otherwise made up from textile pieces or shapes that are not printed are classified in Heading 63.07. For example, a Canadian flag made up from two pieces of red fabric, one piece of white fabric and a piece of red fabric cut into the shape of the insignia maple leaf is classified in heading 63.07. The same would be true of a Canadian flag composed of two pieces of red fabric appropriately sewn together with a piece of white fabric onto which the red maple leaf insignia has been printed.\nImage 4: Close-up of a Canadian Flag of heading 63.07 whose red and white pieces have been sewn together.",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "Additional Information",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "15. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-66-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-66",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Certain Printed Flags and Banners",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for more information\nApplicable legislation ( CITT ) Appeal AP-2009-056 (Future Product Sales Inc. v. President of Canada Border Services Agency) Customs Tariff Related links Tarif des douanes Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D10-14-66",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-67-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-67",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Porcelain or China Versus Other Ceramics",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff – Section 69\nExplanatory Notes to the Harmonized Commodity Description and Coding System\nGeneral Explanatory Note to Chapter 69, Sub-chapter II:\n(I) Porcelain or China\nPorcelain or china means hard porcelain, soft porcelain, biscuit porcelain (including parian) and bone china. All these ceramics are almost completely vitrified, hard, and are essentially impermeable (even if they are not glazed). They are white or artificially coloured, translucent (except when of considerable thickness), and resonant.\nHard porcelain is made from a body composed of kaolin (or kaolinic clays), quartz, feldspar (or feldspathoïds), and sometimes calcium carbonate. It is covered with a colourless transparent glaze fired at the same time as the body and thus fused together.\nSoft porcelain contains less alumina but more silica and fluxes (e.g., feldspar). Bone china, which contains less alumina, contains calcium phosphate (e.g., in the form of bone ash); a translucent body is thus obtained at a lower firing temperature than with hard porcelain. The glaze is normally applied by further firing at a lower temperature, thus permitting a greater range of underglaze decoration.\nBiscuit porcelain is unglazed porcelain, of which parian-ware (sometimes called Carrara porcelain) is a special, fine-grained, yellowish type containing more feldspar, and often resembling Paros marble in appearance, hence its name.\n(II) Other ceramic products\nCeramic products other than of porcelain or china include:\n(A) Ceramics with a porous body which, unlike porcelain, are opaque, permeable to liquids, easily scratched with iron and whose fracture sticks to the tongue. Such ceramics include:\n- (1) Pottery made from common ferrugineous and calcareous clay (brick earth). It has a dull earthy texture and its colour is generally brown, red or yellow.\n- (2) A wide range of white or coloured ceramics (earthenware, majolica, delft-ware, etc.). The body is porous and must be glazed to make the articles impermeable (e.g., with transparent or opaque glazes such as white or coloured metallic oxides). Earthenware, etc., is made from finely sieved clays mixed with water. It has a fine-grained body obtained by firing to a higher temperature than in the case of pottery made from common clay; it differs from porcelain or china because it is not completely vitrified.\n(B) Stoneware which, though dense and hard enough to resist scratching by a steel point, differs from porcelain because it is opaque and normally only partially vitrified. Stoneware may be a vitreous (impermeable) or semi-vitreous ware. It is usually grey or brownish because of impurities contained in the clay used for its manufacture, and is normally glazed.\n(C) Certain so-called \"semi-porcelains\" or \"imitation porcelains\", sometimes prepared, decorated and glazed to give the commercial appearance of porcelain. Without being really opaque like earthenware, or truly translucent like porcelain, these products may be slightly translucent in the thinner parts such as the bottoms of cups. These materials can, however, be distinguished from real porcelain because their fracture is rough-grained, dull and non-vitrified. They are therefore porous beneath the glaze and the fracture clings to the tongue. Further, they are easily scratched with a steel knife, though it should be noted that certain soft chinas may also be scratched by steel. Products of these imitation \"porcelains\" are not considered as porcelain or china.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-14-67",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-67-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-67-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-67",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Porcelain or China Versus Other Ceramics",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purposes of this memorandum, these terms have the following meanings:\nBody The material from which ceramic is made, excluding the glaze. Impermeable Not porous; fluid does not pass through. Natural white ceramic body A colour value of 8.5 or greater on the Munsell Colour Chart and a Munsell chroma of 0.5 or less, not as a result of artificial colouring. Refractory ceramics Fired articles having the special property of resisting high temperatures as met in metallurgy, the glass industry, etc. (e.g., of the order of 1,500 °C and higher). Semi-vitreous Water absorption between 0.5% and 3%. Vitreous (vitrified) Not porous; ≤ 0.5% of water absorption. Whiteware Can be white, off-white, ivory or light grey colour in the fired state.\n2. This policy deals with the classification of various types of ceramic of Chapter 69 of the Customs Tariff (Tariff). In particular, it clarifies the distinction between \"porcelain or china\" and \"other\" ceramics. The latter include stoneware, vitreous china, semi-porcelain, white granite, earthenware, terra cotta, amongst other ceramics.\n3. The General Explanatory Note to Chapter 69, Sub-chapter II, (I) Porcelain or china, and (II) Other ceramic products, relates to the classification of china, porcelain and other ceramic ware. It states that in order for goods to be classified as porcelain or china they must be almost completely vitrified, hard, essentially impermeable, white or artificially coloured, translucent and resonant.\n4. The American Society for Testing and Material (ASTM) standard C242 defines \"vitreous\" as generally signifying that the ware has a water absorption rate below 0.5%, except for floor tiles, wall tiles and low-tension electrical porcelain which are considered to be vitreous provided that the water absorption does not exceed 3%. The vitrification is produced by heat and melting of the body material as opposed to simple sintering, which does not fuse the material.\n5. For tariff classification purposes, all china and porcelain products must:\n- (a) have a water absorption of less than or equal to 0.5%. (ASTM Specification C373 (except that the specimens may have a minimum weight of 10g and may be glazed)\n- (b) have a natural white colour value of 8.5 or greater on the Munsell colour chart and a Munsell chroma of 0.5 or less, unless it is artificially coloured. (Decisions Nos. 2914, 2928 and 2948 of the former Tariff Board of Canada)\n- (c) be translucent through 4 mm thickness with glaze removed, when viewed against a 7W light. (British Standards Institute standard 5416)\n6. Following is a description for standard permeability, colour, translucency and firing temperatures of porcelain or china, stoneware, vitreous china, semi-porcelain, white granite, earthenware and terra cotta:\n- (a) Porcelain or China — A glazed or unglazed vitreous ceramic whiteware that is translucent; generally made up of kaolin clay or China clay, quartz and feldspar; but can also contain ball clay, calcium carbonate, alumina, bone ash, steatites, etc. For example: bone china is a type of porcelain body in which calcined bone (bone ash / calcium phosphate) is a major component. Permeability: water absorption rate of less than or equal to 0.5% Colour: naturally white or naturally white, but artificially coloured Translucency: translucent through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1200° - 1400° C\n- (b) Stoneware — It may be vitreous or semi-vitreous; usually naturally coloured grey or brownish because of impurities in the clay used for its manufacture; normally glazed; made from non-refractory fireclay or a combination of clays, fluxes and silica. Permeability: water absorption rate of less than or equal to 3% Colour: naturally non-white Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1150° - 1315° C\n- (c) Vitreous China — A vitrified, opaque ceramic composed of a mixture of kaolin clay or China clay, ball clay, quartz and feldspar; white or naturally coloured grey or brownish because of impurities in the clay used for its manufacture; normally glazed. Permeability: water absorption rate of less than or equal to 0.5% Colour: any; normally white or off-white Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1150° - 1315° C\n- (d) Semi-porcelain (Imitation Porcelain) or White Granite — commonly referred to as \"ironstone\"; semi-vitreous tableware having the commercial appearance of porcelain, without being as opaque as earthenware, or as translucent as porcelain; may be slightly translucent in thinner parts. Permeability: water absorption rate of more than 0.5% but no more than 3% Colour: naturally white or naturally white, but artificially coloured Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1150° - 1315° C\n- (e) Earthenware — mixture of quartz, kaolin, ball clay and feldspar; porous, opaque, and not as strong as other ceramic ware; must be glazed to be watertight. Permeability: water absorption rate of greater than 3.0% Colour: any Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1000° - 1150° C\n- (f) Terra Cotta — fired clay ceramic that is porous and usually unglazed; its uses include garden ware, vessels, water and waste pipes and surface embellishments in building construction and sculptures; the material is weak compared to stoneware, but can be glazed to increase its durability. Permeability: water absorption rate greater than 3.0% Colour: any; normally naturally red, orange or brown due to the iron content; other colours include yellow, grey and pink Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 850° - 1000° C\nAdditional Information\n7. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-14-67",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-67-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-67-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-67",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Porcelain or China Versus Other Ceramics",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs and Antidumping Directorate Headquarters file: Legislative references: Customs Tariff Other references: D11-11-3 Explanatory Notes to the Harmonized Commodity Description and Coding System; American Society for testing and material standard: C242 and C373; Tariff Board of Canada Decisions Nos. 2914, 2928, and 2948; British Standard Institute standard 5416 Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-14-67",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-67-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-68-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-68",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Play Seats for Young Children",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff Tariff item 9503.00.90 – other toys",
+    "history": "",
+    "last_amended": "2022-12-12",
+    "current_to": "2022-12-12",
+    "citation": "Memorandum D10-14-68",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-68-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-68",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff Classification of Play Seats for Young Children",
+    "division": "",
+    "heading": "",
+    "text": "Introduction\n1. The guidance provided by this memorandum applies to goods that incorporate a seat for a young child (such as a baby, infant, or toddler) with an element of motion or play incorporated into the goods, where the seat provides more than a safe and secure place to sit a young child. This includes a variety of goods sometimes referred to as bouncers, jumpers, gliders, exersaucers, etc.\nBackground\n2. On August 5, 2021 , the FCA in A-339-19 dismissed the appeal filed by the CBSA of the Canadian International Trade Tribunal’s (Tribunal) decision in appeal AP-2018-005 regarding the tariff classification of the Fisher-Price Roarin’ Rainforest Jumperoo. The Tribunal determined that the goods under review are classified under tariff item 9503.00.90 as other toys.\n3. The Jumperoo consists of a donut-shaped seat that is suspended by three covered springs from three taller steel posts. The springs provide for motion (jumping). The goods are equipped with an activity center which features toys, sound (music), bright colours and lights. The goods are intended for use by infants from the time they can hold their heads up unassisted until they are able to walk and climb out of the good.\n4. The Tribunal concluded that the Rainforest Jumperoo, when considered as a whole, was intentionally designed to provide amusement, rather than to provide a safe and secure seat in which to place an infant. The Tribunal found that the jumping feature, among other play features, provided amusement and entertainment and gave the product its main play value.\n5. Regard was given to the four Compendium Classification Opinions ( CCO s) published by the World Customs Organization ( WCO ); however expert witness testimony constituted sound reason for the Tribunal to deviate from the WCO CCO s.\n6. In view of the Tribunal decision upon which this policy is based, Canada is not able to apply the four CCO s as follows:\n- Compendium of Classification Opinions ( CCO ): 9401.71 (1) Infant seat with a textile upholstered cover over a metal frame incorporating toys, a vibration mechanism and a sound system. The product has a curved bottom portion which can convert into a rocking chair. It can also be locked into a non-rocking position. 9401.71 (2) Baby seat with an upholstered covering over a metal frame, incorporating a vibration mechanism, a sound system, and a removable toy bar. It is designed for a baby until it is able to sit upright. 9401.71 (3) Baby seat consisting of a padded ring, covered with plastics, that is suspended from three steel posts by three covered springs, incorporating a lighting mechanism, a sound system and toy components. The posts are attached to a round steel tubular base. It is designed for babies who are able to hold their heads upright unassisted but who are unable to walk. 9401.71 (4) Swing-seat for babies which is mounted on a painted metal frame with fittings of plastics and is designed to be placed on the floor. It is powered by batteries and can be set to six different speeds. It includes toys and a musical apparatus. The seat part is padded and includes a harness-type belt for securing the baby.\nAdministrative policy\n7. Similar goods that contain a seat and toy component, where an infant can safely sit while playing, bouncing, jumping, rocking, or swinging, are classified under tariff item 9503.00.90 as other toys, when they are intended to provide amusement rather than just a safe and secure seat. The factors to consider include how the goods are designed, the features they include, and how they are intentionally marketed and packaged. These goods are classified in accordance with General Interpretative Rules 1, 6, and Canadian Rule 1.\nAdditional information\n8. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n9. For more information, contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website.",
+    "history": "",
+    "last_amended": "2022-12-12",
+    "current_to": "2022-12-12",
+    "citation": "Memorandum D10-14-68",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-68-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-68",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Play Seats for Young Children",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Legislative references: Customs Tariff Other references: D11-11-3 CITT AP -2013-034 and AP -2013-040 Mattel Canada Inc. v. President of the Canada Border Services Agency ( 10 July 2014 ) CITT AP -2018-005 Mattel Canada Inc. v. President of the Canada Border Services Agency ( 19 June 2019 ) 2021 FCA 162 Attorney General of Canada v. Mattel Canada Inc. Superseded memorandum D: D10-14-68 dated June 2, 2016",
+    "history": "",
+    "last_amended": "2022-12-12",
+    "current_to": "2022-12-12",
+    "citation": "Memorandum D10-14-68",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-69-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-69",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.",
+    "division": "",
+    "heading": "",
+    "text": "Administrative Policy\n1. The term \"processing\" means the conversion, by the domestic manufacturing industry, of materials from their natural, or processed, state to another form or state for subsequent use as human or animal food, nutritional supplements or cosmetics. Examples of conversion processes include; reduction in size, mixing, forming, heating (including cooking), freezing, dehydrating, cleaning, separating, draining, trimming, peeling, dehusking, hulling, shelling, pitting, coring, stemming, silking, centrifuging, filtering, or extraction (by solvents or pressure) or any combination of these.\n2. Neither pasteurization nor packaging/repackaging is considered to be a processing operation.\n3. The \"domestic processing industry\" encompasses only commercial enterprises engaged in the processing of materials into prepared human or animal food (excluding enterprises that prepare fresh food products for direct sale to a consumer), nutritional supplements or cosmetic products by carrying out the type of operation(s) listed in paragraph 1 of this memorandum.\n4. Shipments of bulk goods imported by a firm engaged in the aforementioned activities will be considered to be \"for processing\".\n5. Such goods will normally have one or more of the following characteristics:\n- (a) fresh, or frozen, goods of a different variety, grade or size from that are normally offered for retail sale directly to consumers;\n- (b) they did not undergo the careful, more expensive methods of harvesting or preparation for market that typify goods destined for direct sale to consumers; for example, they may require washing, separation of leaves, twigs, dirt, etc. before processing;\n- (c) farm cost, wholesale prices or value-for-duty is usually less than that for fresh table products; or\n- (d) they are normally transported in bulk.\n6. CBSA officers may visually examine shipments of goods to verify whether the importation consists of goods for immediate sale or goods destined for processing.\n7. Tariff items that contain a \"for processing\" provision are conditional relief tariff items. Memorandum D11-8-5 - Conditional Relief Tariff Items provides the CBSA's interpretation of such provisions. They may be claimed at time of accounting (paragraphs 17-24 of D11-8-5) despite the required processing not having yet occurred. However, as also explained therein, an importer must be able to demonstrate that the criteria upon which conditional relief was granted has been met when requested by the CBSA (paragraphs 51-55), this applies even in the case of imported goods subsequently sold to a Canadian further processor.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-14-69",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-69-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-69-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-69",
+    "marginal_note": "Additional Information",
+    "part": "Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.",
+    "division": "",
+    "heading": "",
+    "text": "8. Information about the retention of records may be found in D11-8-6, Interpretation of Section 3 of the Imported Goods Records Regulations and information regarding refunds may be found in D6-2-3, Refund of Duties .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-14-69",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-69-eng.html"
+  },
+  {
+    "id": "dmemo-D10-14-69-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-14-69",
+    "marginal_note": "References",
+    "part": "Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: N/A Legislative references: Customs Tariff Other references: D6-2-3 , D11-8-5 , D11-8-6 Superseded memorandum D: D10-14-2 dated October 28, 2014",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-14-69",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-69-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-1",
+    "marginal_note": "Legislation",
+    "part": "Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n10. (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.\nTariff items 0601.10.11, 0601.10.21, 0601.20.10 and 0602.90.10, as prescribed in the Customs Tariff , are as follows:\nTariff item 0601.10.11 provides for: Bulbs, of the genus narcissus , other than for use by florists or nurserymen for forcing purposes or for growing on prior to disposal.\nTariff item 0601.10.21 provides for: Crowns of rhubarb or asparagus; Tuberous roots of cannas, dahlias and paeonias; Tubers, other tuberous roots, corms, other crowns and rhizomes, for use by florists or nurserymen for forcing purposes or for growing on prior to disposal.\nTariff item 0601.20.10 provides for: Chicory plants and roots; For use by florists or nurserymen for forcing purposes or for growing on prior to disposal; Tuberous roots of cannas, dahlias and paeonias.\nTariff item 0602.90.10 provides for: Mushroom spawn; Palms, ferns (other than tuberous rooted ferns), rubber plants (ficus), lilacs, araucarias, laurels, cacti, trees, teasels, sweet potato plants, cabbage seedlings, cauliflower seedlings, onion seedlings and strawberry plants; For producing cuttings, buds, scions, seeds or similar goods or for having grafting, layering or other operations performed on them; For producing vegetables; For propagation purposes or for use by florists or nurserymen for forcing purposes or for growing on prior to disposal.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purpose of tariff items 0601.10.11, 0601.10.21, 0601.20.10 and 0602.90.10, the following definitions are applicable.\nFlorists and Nurserymen\n2. The Canada Border Services Agency ( CBSA ) holds that for purposes of tariff classification, the term florists or nurserymen means those firms engaged in the growing of plants, trees, or flowers on a commercial basis. In order to carry out this function, florists or nurserymen operating on a commercial basis will have permanent facilities to provide an environment conducive to the forcing or growing on processes. Such facilities normally include: greenhouses or structures containing equipment such as beds, shelves, and racks; lighting, heat, water, fertilizers, other growing aids, pesticides, fungicides, and other control agents conducive to the forcing or growing on processes. While municipal authorities or parks departments do not sell their products commercially, they will be considered nurserymen for purposes of the aforementioned tariff items when they do operate greenhouses or such facilities.\n3. These firms sell their products to wholesalers, distributors, and/or retailers on a market scale consistent with the size of their commercial operation. Those florists and nurserymen who, in addition to selling their products to wholesalers, etc., also maintain their own retail facilities, whether or not on the same location as the growing facilities, remain florists and nurserymen for the purposes of this definition. Department stores, supermarkets, etc., and retail florists operating retail sales outlets only are not generally considered to be florists or nurserymen for the purpose of tariff classification.\n4. Similarly, horticultural hobbyists, who grow plants, trees or flowers for the purpose of shows or exhibits, or for their own pleasure, are not considered to be florists or nurserymen. Although hobbyists may have facilities similar to florists and nurserymen, hobbyists are to classify their importations under an appropriate tariff item in heading 06.01 or 06.02.\n5. The importation of plant stock by florists and nurserymen, which are immediately sold or delivered to the premises of wholesalers, retailers, etc., do not meet all the criteria of the above-mentioned tariff items, and must be classified under the appropriate tariff item in heading 06.01 or 06.02.\nForcing\n6. Horticultural products are considered to be for \"forcing\" purposes when:\n- (a) they are to be subjected to an accelerated program of cultivation wherein growth is made to occur outside their usual or normal growing season; or\n- (b) they are to be subjected to an accelerated cyclical process of heating and cooling which stimulates their growing and dormant stages.\nGrowing on\n7. Horticultural products are considered to be for \"growing on\" when:\n- (a) they are to be subjected to controlled processes whereby, over a period of time, the natural growth of the product proceeds from one state in its life cycle to the next; or\n- (b) over a period of time, the products are to be conditioned to their environment.\n8. The term \"period of time\" is a flexible state, which is dependant upon the particular plant variety and based on good horticultural practice. The plant variety itself is the most important variable.\n9. The term \"growing on\" differs from \"forcing\" in that during the forcing of a plant, its growth is artificially stimulated, whereas, growing on is the continued natural process of the growth cycle, the plants being simply protected and maintained.\nPrior to disposal\n10. This phrase provides that florists or nurserymen must carry out the growing on or forcing process at the usual place of business before disposing of the plant stock in any manner. Such disposal is usually by sale, at either the retail or wholesale/distributor level, but may be by other means, such as by planting or displaying by parks departments.\n11. In addition, the term will include situations where the plants are delivered directly to a landscaping site, rather than to a florist's or nurserymen's usual place of business, under the following conditions:\n- (a) a contract to purchase the plants has been entered into between the owner of the site and the florist or nurserymen with delivery to the site specified in the contract; and\n- (b) a maintenance contract (combined with (a) above or separate) has been entered into between the owner of the site and the florist or nurserymen, which specifies that the plants will be maintained by the florist or nurserymen for a minimum of one year from the date the plants are installed at the site.\n12. For the purposes of tariff items 0602.20.00 and 0602.90.10, the following definitions are applicable.\nShrubs\n13. Shrubs are multi-stemmed woody plants, reaching a height of less than three metres at maturity. The term \"multi-stemmed\" is not to be confused with \"clumped.\" Some trees, such as birches, may grow in clumps (where more than one central woody stem is in evidence).\nTrees\n14. A tree has a central woody stem and is over three metres high when fully grown. Dwarf trees (i.e., under three metres tall) may be considered trees as long as a central woody stem is evident, and the height of the plant exceeds its width.\nImportations of Marine or Aquatic Plants\n15. Marine or aquatic plants are classified under an appropriate plant stock tariff item as long as they meet the requirements of the tariff item claimed.\nImportations of Endangered Species of Flora\n16. Certain species of flora are included in the list of \"Endangered Species of Wild Fauna and Flora\", which is contained in the Export and Import Permits Act handbook. Importations of flora included in the list are admissible into Canada only under the authority of General Import Permit No. 17, under the following conditions:\n- (a) flora listed in Appendix I of the Import Control List, (i) a permit issued by the Canadian Wildlife Service of Environment Canada must be presented at the time of importation;\n- (b) flora listed in Appendix II of the Import Control List, (i) an export permit, re-export permit, or certificate issued by the exporting State, and (ii) in the case of a specimen introduced from the sea, a permit issued by the Canadian Wildlife Service of Environment Canada must be presented at the time of importation.\n17. Permits must be in the form prescribed by the Convention on International Trade in Endangered Species of Wild Fauna and Flora .\n18. Accounting documents completed in respect of importations under the authority of General Import Permit No. 17 must be endorsed \"Imported under the authority of General Import Permit No. 17.\"\nAdditional Information\n19. Further information concerning the Convention on International Trade in Endangered Species of Wild Fauna and Flora may be obtained from:\nManagement Authority Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) Canadian Wildlife Service Environment Canada Web site: www.ec.gc.ca/cites/\n20. For further information on the tariff classification of plant material, refer to the Explanatory Notes and Chapter 6 of the Customs Tariff schedule.\n21. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n22. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-1",
+    "marginal_note": "References",
+    "part": "Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: None Legislative references: Customs Tariff Export and Import Permits Act Other references: D11-11-3 Convention on International Trade in Endangered Species of Wild Fauna and Flora Superseded memorandum D: D10-15-1 dated December 4, 2003",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-3",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff item 3705.90.10\nSlides and slide films when they (a) are of an educational, scientific or cultural character within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and (b) have been certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character.\nTariff items 8523.49.10, 8523.51.10, 8523.59.10, 8523.80.10\nOf an educational, scientific or cultural character, within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character.\nBeirut Agreement\nArticle I of the agreement for facilitating the international circulation of visual and auditory materials of an educational, scientific and cultural character adopted at Beirut, Lebanon in 1948.\nArticle I\nVisual and auditory materials shall be deemed to be of an educational, scientific and cultural character:\n- (a) when their primary purpose or effect is to instruct or inform through the development of a subject or aspect of a subject, or when their content is such as to maintain, increase or diffuse knowledge, and augment international understanding and goodwill; and\n- (b) when the materials are representative, authentic, and accurate; and\n- (c) when the technical quality is such that it does not interfere with the use made of the material.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character",
+    "division": "",
+    "heading": "",
+    "text": "1. In accordance with Article I of the Beirut Agreement, the visual and auditory goods classified under the listed tariff items must be certified, as being of an educational, scientific or cultural character, by the appropriate governmental agency of the state wherein the goods originated. In addition, the Department of Canadian Heritage may confirm whether or not the visual and auditory goods can be considered to be of an educational, scientific and cultural character for the purpose of the listed tariff items. For the visual and auditory goods produced by international organizations, the United Nations Educational, Scientific and Cultural Organization provides the certification.\n2. The main purpose or effect of the visual and auditory goods classifiable under the listed tariff items must be to instruct or inform through the development or aspect of a subject, or to maintain, increase or diffuse knowledge, and to augment international understanding and goodwill. The goods must also be representative, authentic and accurate, and of a technical quality making them adequate for use.\n3. Prior to importation, the visual and auditory goods that are to be classified under the listed tariff items must be certified in accordance with those tariff items. Certificates are issued by the representative certifying authority in the country of production.\n4. The Department of Canadian Heritage has excluded certain visual and auditory goods from the benefits of these tariff items when their primary purpose or effect is the following:\n- (a) to amuse or entertain;\n- (b) to inform about current events (newsreels, newscasts, spot news);\n- (c) to claim exclusivity or to favour one organization or geographical area over another;\n- (d) to make public service announcements;\n- (e) to subvert international understanding and goodwill or when the goods may be perceived to lend themselves to the misrepresentation of Canada or other countries, their people or institutions;\n- (f) to stimulate the use of a patented process or product; to advertise a particular commercial organization and its product(s) or individual(s); to promote tourism; or to raise funds or appeal for support; or\n- (g) to influence, by special pleading, opinion, conviction or policy (religious, economic or political propaganda) or to indicate any dogma; or to constitute a ritual or denominational service.\n5. In addition, sound recordings are not admissible when imported for sale or rental unless they are for use by educational, scientific or cultural institutions or societies.\n6. Also, educational, scientific or cultural institutions or societies must be distinct, permanent and identifiable entities established either for research, the transmission of knowledge or the representation of a country, its people or institutions.\n7. Furthermore, goods eligible for classification under the listed tariff items that were originally produced in Canada but are distributed from abroad may be classified under the applicable tariff provision when certified by the Department of Canadian Heritage. Refer to the Appendix for a sample certificate.\n8. Only goods listed on the certificate may be classified under the listed tariff items. Goods contained in the same shipment but not listed on the certificate must be classified under the appropriate provision of the Customs Tariff .\n9. If certification for the goods is obtained after the date of accounting, the person who paid duties on the imported goods may apply for a refund. An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request , and in accordance with the provisions of the Customs Act . A copy of the requisite certificate should be attached to Form B2.\n10. For more information relating to the refund of duties paid on imported goods, refer to Memorandum D6-2-3, Refund of Duties . For information on the coding and processing of Form B2, refer to Memoranda D17-2-1, Coding of Adjustment Request Forms , and D17-2-2, Processing of Adjustment Request Forms .\nAdditional Information\n11. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nThis certificate is used for Canadian exports of films and may resemble certificates that other countries issue for their exports to Canada.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-3",
+    "marginal_note": "References",
+    "part": "Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS3705.90 Legislative references: Customs Act Customs Tariff Other references: Beirut Agreement, 1948 . D6-2-3 , D11-11-3 . D17-2-1 , D17-2-2, Form B2 Superseded memorandum D: D10-15-3 dated November 16, 2006",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-3-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-11",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: How to determine if commercial goods are eligible to claim tariff item 9984.00.00\nKeywords: Sport, sporting goods, commercial goods, eligible, 9984, tariff item, armature sports\nOn this page Updates made to this D-memo Guidelines General Provisions Certification Diversion Additional Information References Applicable legislation Related D memoranda Issuing office Contact us Related links",
+    "history": "",
+    "last_amended": "2026-02-07",
+    "current_to": "2026-02-07",
+    "citation": "Memorandum D10-15-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-11",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines General Provisions Certification Diversion\n- Additional Information\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-02-07",
+    "current_to": "2026-02-07",
+    "citation": "Memorandum D10-15-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-11",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-02-07",
+    "current_to": "2026-02-07",
+    "citation": "Memorandum D10-15-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-11-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-11",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General Provisions\n1. Tariff Item 9984.00.00 covers sporting goods that meet the following conditions:\n- Goods meant for Canadian athletes who compete at an amateur international level; and\n- Goods that Canadian athletes use only to train for or take part in international amateur competitions such as the Olympic Games, the Commonwealth Games, the Francophone Games, or other world-level championships or events.\nCertification\n2. Sporting goods imported under the conditional duties relief of tariff item 9984.00.00 must be accompanied by certification provided by the Canadian Olympic Committee.\n3. The certification request must be filed with the Canadian Olympic Committee by the internationally recognized national single sport or multi-sport governing body (for example: Canadian Yachting Association, Hockey Canada).\n4. The certification must include:\n- The signature of the Director of Sport System and Athlete Relations of the Canadian Olympic Committee.\n- A certification number issued by the Canadian Olympic Committee.\n- The date the certification was issued.\n5. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order with a detailed description of the goods. Provide a serial or identification number when applicable.\n6. Certification is to be provided in duplicate for each shipment.\n7. The date of issue of the certification must be within the six-month period prior to the date of accounting of the goods with the Canada Border Services Agency (CBSA).\n8. The CBSA will stamp each copy of the certification at the time of accounting. After processing, the original certification is to be retained with the CBSA office copy of the accounting document and the duplicate returned to the importer/owner with the receipt copy of the accounting document.\n9. Parts for eligible goods can be imported with a valid certification.\n10. Eligibility for this tariff item does not waive any permit requirements for specific goods.\nDiversion\n11. The importer is responsible to ensure that the goods are not sold or disposed of to a person or for a use not certified by the Canadian Olympic Committee, for a period of two years after the date of accounting. This condition can be met with a signed written statement by the athlete they are intended for, as shown below:\nI certify that the sports goods listed on Certificate No. ___ will not be sold or otherwise disposed of within two years of the date of accounting, unless sold or disposed of to a person who could otherwise have qualified to import them under tariff item 9984.00.00. (Signature of athlete)\n12. This statement is to be attached to the customs office copy of the accounting document. It does not replace the certification from the Canadian Olympic Committee.\n13. If the goods are sold or disposed of to a person who could otherwise have qualified, then a new certification should be obtained and presented to an officer of the CBSA upon request.\n14. As per Section 32.2 of the Customs Act , if the goods are diverted, a correction to the original declaration must be filed with the CBSA and any applicable duties and taxes paid.\n15. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6: Reason to believe and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .",
+    "history": "",
+    "last_amended": "2026-02-07",
+    "current_to": "2026-02-07",
+    "citation": "Memorandum D10-15-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-11-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-11",
+    "marginal_note": "Additional Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "16. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-02-07",
+    "current_to": "2026-02-07",
+    "citation": "Memorandum D10-15-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-11-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-11",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\nRelated D memoranda\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-02-07",
+    "current_to": "2026-02-07",
+    "citation": "Memorandum D10-15-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods - religious articles.\nKey content: This memorandum explains the Canada Border Services Agency's (CBSA) administrative policy regarding the interpretation of tariff item 9986.00.00 of the Customs Tariff.\nKeywords: Release of goods; customs brokers; importers; CARM; commercial importation; tariff classification; special classification provisions; customs duties; duty-free allowance; religious articles.",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Complete sets and accessories Documentation to support a claim for tariff item 9986.00.00\n- Definition of the specific religious articles included in tariff item 9986.00.00 Religious statues and statuettes Religious medals and crosses Religious figures and plaques, mounted or not Religious ancestral shrines Communion sets Oil stocks Crosiers Benitiers Sprinklers Incensers and incense boats Baptismal shells or fonts Scapulars Chapelets and rosaries Scroll sets Chanukah candlesticks Kiddush sets Mezuzah boxes Havdalah sets Seder plates Parts eligible under tariff item 9986.00.00\n- Additional Information\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- Reflect accessibility and plain language considerations\n- Align with the policy of Memorandum D10-0-1.",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1.Tariff item 9986.00.00 reads as follows:\nReligious statues, statuettes, medals, crosses, figures, plaques or ancestral shrines, and communion sets, oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts, scapulars, chapelets, rosaries, Scroll sets, Chanuka candlesticks, Kiddush sets, Mezuzah boxes, Havdalah sets or Seder plates; Parts of all the foregoing.\n2. Tariff item 9986.00.00 is a list of specific religious goods that are eligible for the benefits of tariff item 9986.00.00. If an item is not listed it is not eligible for the benefits of the tariff item, even if it contains a religious motif or function.\n3. Tariff item 9986.00.00 provides for the articles listed if they:\n- are necessary to perform religious sacraments or ceremonies;\n- symbolically convey a meaningful aspect of a faith or religion; or\n- enhance the beauty or meaningfulness of a building or sanctuary dedicated to the worship of an ultimate reality or deity.\n4. Articles simply incorporating a religious motif are not eligible under tariff item 9986.00.00. They must generally be regarded as having a religious function or purpose.\n5. Examples of articles excluded from the provisions of tariff item 9986.00.00:\n- A Christmas tree ornament in the form of an angel mounted on a Christmas tree for decorative purposes.\n- Paper weights, jewellery for the adornment of the person, bookends, pencils and pens, and tombstones incorporating a religious design or symbol.\n6. Religious articles are not eligible for the benefits of the tariff item if they are:\n- incorporated into articles worn as jewellery such as earrings, brooches, tie pins and clips, cufflinks, dress studs, buttons, buckles, barrettes, dress combs, and other hair ornaments;\n- attached to a chain or bracelet, packaged with a chain or bracelet or invoiced with a chain or bracelet under one price;\n- incorporated in or affixed to other articles, such as paperweights, bookends, fancy boxes and watch bands;\n- jewellery findings and stampings that require further manufacturing in Canada\n7. The provisions of tariff item 9986.00.00 apply to all religious persuasions. There is no need for the religion to be in practice for the related object to be eligible. For example, in Canada International Trade Tribunal (CITT) case AP-2004-061, a statue of the ancient Egyptian Bast Cat was deemed eligible for the benefits of the tariff item 9986.00.00.\n8. Articles of mythology that are based on religious ideology or dogma are eligible for the benefits of tariff item 9986.00.00 when they are presented as one of the listed articles. Articles for entertainment purposes that are related to mythological narratives are not.\n9. Articles eligible for tariff item 9986.00.00 can be made of any material.\nComplete sets and accessories\n10. The following provisions shall be interpreted to include individual articles and complete sets: oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts.\n11. Complete sets that consist of complimentary items that are matched through harmony of design, such as matching trays, stands and dispensing utensils, are eligible for the benefits of tariff item 9986.00.00.\n12. Carrying cases and accessories specific to a listed good are eligible for the benefits of tariff item 9986.00.00 when imported with that item. If the carrying cases and accessories are imported separately they are not eligible for the benefits of the tariff item and remain classified under their respective classification number in Chapters 1 through 97.\n13. Portable communion sets, oil stock sets, sprinklers and baptismal kits are eligible under the tariff item 9986.00.00.\nDocumentation to support a claim for tariff item 9986.00.00\n14. The importer may be asked by the CBSA to provide a certification attesting that articles claimed under the tariff item are in fact for religious devotion. The certificate must:\n- be from an appropriate religious administration (e.g. Catholic or Anglican Diocese, Hindu Temple, Mosque, Synagogue) that has charitable status from the Canada Revenue Agency;\n- be signed by an ordained member of clergy (e.g. priest, minister, rabbi, imam) with a degree or certificate in divinity from a recognized university, seminary or other institution of religious studies;\n- briefly describe the article;\n- explain how it is used in religious services or why it is an explicit witness of a religious affiliation or devotion; and\n- be on the letterhead of the religious administration delivering it.\n15. Should the importer not be able to provide such certification, the goods may not be eligible to the benefits of the tariff item.",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "Definition of the specific religious articles included in tariff item 9986.00.00",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "16. The following definitions apply, for the purpose of this Memorandum, to the articles eligible for the benefits of tariff item 9986.00.00. These definitions are in accordance with CITT rulings, including AP-2003-013 and AP-2004-061.\nReligious statues and statuettes\n17. Religious statues are carved, modeled, or cast representation, predominately of a single religious entity, life size or larger. Statuettes are carved, modeled, or cast representation of a single religious entity that are less than life-size.\nReligious medals and crosses\n18. Religious medals bear the representation of a religious image or design. Examples include: St. Christopher and other patron Saint medals, miraculous medals, Buddha and Hindu deity amulets.\n19. Crosses are ancient symbols that have religious significance to many groups. Both traditional and stylized crosses of any denomination are eligible. Examples of traditional crosses include the Latin Cross, the Greek Cross, the Celtic Cross and the Chi-Rho Cross.\n20. Rings that are fixed to the religious medal or cross and used to suspend, attach or wear the cross or medal are considered part of the goods.\nReligious figures and plaques, mounted or not\n21. A figure is a representation of a religious personage, shape or symbol. Generally, they are three dimensional religious representations, shapes or symbols that are not considered to be a statue, statuette, or plaque. These could include, for example, the Star of David (also called Magen David or Shield of David), Buddhist dorjes (Vajra), Hindu deities.\n22. A plaque is a flat wall hanging with decoration or lettering on it. The decoration or text must be of a religious nature, such as a prayer. Such prayers do not have to be found in religious manuscripts, such as the Bible, Torah, or Quran, to be religious. It can be any personal communication, reverent petition, praise or thanksgiving to God, deities, other spiritual entities, such as angels and saints, or objects of worship, such as the sun.\n23. Other articles, such as religious pictures and mottos, decoration plates, tapestries, tombstones, and grave markers are not eligible for the benefits of the tariff item, as their primary use is not for religious service or as a witness of a religious affiliation or devotion.\n24. Monuments incorporating a religious plaque or statue are eligible for the tariff item 9986.00.00.\nReligious ancestral shrines\n25. A religious ancestral shrine is a holy or sacred place, which is dedicated to a specific deity, ancestor, hero, martyr, saint, daemon, or similar figure of awe and respect. It can also be constructed to set apart a site which is thought to be particularly holy.\n26. Ancestral shrines often contain idols, relics, photos, cult images or other such objects associated with the figure being venerated. They may contain an altar, a small shelf, or a full table top. Many are small and consist of a statue on a pedestal or in an alcove, niche or grotto, or can be elaborate booths without ceilings.\n27. Shrines can be indoors, outdoors, or portable. Shrines are usually the centre of attention and are given a place of prominence for display.\n28. An ancestral shrine should not be confused with a temple. A temple is a building devoted to the worship of a God or Gods. Temples are not eligible for tariff item 9986.00.00.\nCommunion sets\n29. A communion set is a set of utensils for use in religious communion services. It may consist of two or more of the following articles: chalices, ciboria, communion cups, communion cup tray, glasses, cruets, cruet sets, flagons, patens, bread plates, absolution and host boxes, pyxes, viaticums, spoons and ladles, tweezers, intinction sets, ostensorium, lunula, monstrances, thabors, reliquaries, and lavabo bowls.\nOil stocks\n30. Oil stocks refer only to the containers or vessels in which various oils used in religious services are held, not to the oil itself. Large jars, or other containers, simply used to store oil are not considered to be oil stocks.\nCrosiers\n31. Crosiers are stylized shepherds' hooked staffs that are part of a bishop's regalia.\nBenitiers\n32. Benitiers are open holy water containers, into which worshippers dip their fingers before blessing themselves. They come in a wide variety of styles. They may:\n- be simple shallow bowls, to place on a table or stand;\n- have brackets or apparatus allowing them to be affixed to walls; or\n- be free-standing models in one or more pieces.\n33. Stands specifically designed as supports for a benitier and wall brackets or other apparatus for affixing a benitier to a wall, that are included with the benitier at the time of importation, are eligible for the tariff item. However, tables or other unattached stands on which benitier dishes may be set are not eligible.\nSprinklers\n34. Sprinklers are hand-held batons used to sprinkle holy water on congregations or objects during religious ceremonies. There are two types:\n- One has a solid metal handle with a ball on the end. The ball is dipped in a bucket of water and the water adhering to it is sprinkled onto worshippers or objects being blessed. This type usually comes as part of a set including a matching bucket and stand and the whole set qualifies under the tariff item.\n- The other holds the water in a reservoir in the handle.\nIncensers and incense boats\n35. Incensers, sometimes referred to as censers or thurible, are vessels used for the burning of incense during religious ceremonies, and available in a variety of sizes. They may include chains and stands.\n36. Incense boats are vessels specifically designed to hold and dispense incense. Mustard dishes, relish dishes, and other similar covered condiment dishes are not considered to be incense boats.\nBaptismal shells or fonts\n37. Baptismal fonts hold holy water for use during a baptism. Commonly of stone or ceramic, they range from shallow bowls to high-walled tubs or tanks. To be eligible for this tariff item, baptismal fonts are to be of the type permanently installed in churches.\n38. A font bowl imported together with a specifically designed base or support qualifies under the tariff items. However, unrelated tables or stands do not.\nScapulars\n39. Scapulars may be either:\n- Monastic - A short cloak covering the shoulders, originally prescribed by the Order of St. Benedict, to be worn by monks when engaged in manual labour or worn as a sign of devotion in church services.\n- Devotional - An article composed of two small squares of woolen cloth, wood or laminated paper, a few inches in size, fastened together by long strings passing over the shoulders. Most bear a devotional scripture and image.\n40. Scapulars are commonly worn as a badge of affiliation to the religious order that presents it.\nChaplets and rosaries\n41. Chaplets, also called chapelets or prayer beads, are a series of beads or knots strung together and used for counting prayers. They are used by various religions and may each have their own design, number and pattern of beads or knots. They may have devotional medals, crosses, crucifixes, or tassels attached to them.\n42. Kits consisting of all the necessary articles and materials required to assemble a chaplet, for example beads, string, medals, crosses, and crucifixes, are eligible for tariff item 9986.00.00.\n43. Rosaries are a specific type of chaplet used when reciting Rosary prayers. Common forms of rosaries are made up of a total of 59 beads. 54 beads are arranged in a loop of five sets of 10 small beads and a large or distinctive bead. Replacing one of the large beads can be a short string of five beads leading to a cross, crucifix or a medallion.\n44. Rosaries in the form of bracelets are eligible for tariff item 9986.00.00, provided they can be used to count a whole Rosary prayer.\nScroll sets\n45. Scroll sets may be either:\n- religious phylactery scroll sets known as tefillin. These are small boxes, usually made of leather, which contain small pieces of religious parchments with phrases from the Torah (Old Testament); or\n- Torah scrolls of handwritten parchments of the first five books of Moses. These sets usually include: Wooden rollers around which the scroll is rolled; Ties used to bind the two sides of the scroll together; A cloth (mantle), metal or wooden box used to cover the scroll; the crown (Keter) used to \"top\" the covered pair of wooden rollers (Maklot); The breast plate (Tzit) to hang over the mantle or wooden box; The pointer (Yad) used to track the text; Headpieces used to cap the ends of the wooden rollers; The cloth on which the scroll is laid.\nChanukah candlesticks\n46. Chanukah candlesticks, also called hanukkiah, are a nine pronged candelabrum. Also included are menorahs. Both Chanukah candlesticks and menorahs may use candles or oil and wicks. They may have more than one Shamash, by which the Chanukah lights are lit.\nKiddush sets\n47. A Kiddush set is a collection of items used to sanctify the Sabbath and holidays in the Jewish tradition. The Kiddush set may consist of any combination of a wine decanter, goblet(s), candle holder, tray(s), or bread board(s) or container(s) with a cloth to cover the loaves. They are usually matched through harmony of design.\nMezuzah boxes\n48. Mezuzah boxes are small cases, of any material, containing a scroll which depicts a religious blessing or prayer. They are usually tubular in shape, three to four inches tall, and may come with brackets or attachments to affix it to a door post.\nHavdalah sets\n49. A Havdalah set is a collection of ritual items used for the Havdalah ceremony. A complete Havdalah set commonly includes a carrying case, goblet(s), candle holder, spice box, and a single intertwined candle with multiple wicks.\nSeder plates\n50. Seder plates are most often large dishes, of any material, meant to hold the ceremonial foods during the Passover feast. They are usually divided into sections.\n51. Only the plates are eligible under tariff item 9986.00.00. Complete sets of dishes with pots and pans used during the Passover feast are not eligible for tariff item 9986.00.00.\nParts eligible under tariff item 9986.00.00\n52. Parts eligible under tariff item 9986.00.00 are identifiable components of an article listed in tariff item 9986.00.00, which is integral to the design and essential to the function of the product in which it is used, as defined in the Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff .\n53. When imported on their own, consumable goods, such as candles, oil, and incense, are not considered as a part of an eligible article for tariff item 9986.00.00. Consumable goods remain classified under their respective classification number in Chapter 1 through 97.",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "Additional Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "54. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-12-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-12",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D10-15-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-13",
+    "marginal_note": "Legislation",
+    "part": "Handicrafts",
+    "division": "",
+    "heading": "",
+    "text": "Tariff item No. 9987.00.00 reads as follows:\nThe following handicraft goods, originating in a country entitled to the benefits of the General Preferential Tariff, having forms or representing any national, territorial or religious symbols of the geographical region where produced, having acquired their essential characteristics by the handiwork of individual craftsmen using tools held by hand or tools not powered by machines other than those powered by hand or foot, being non-utilitarian and not copies or imitations of handicraft goods of any country other than the country in which they originate, and not produced in large quantities by sophisticated tools or by moulding:\nPuppets, musical instruments (other than guitars, viols, harpsichords or copies of antique instruments), gourds and calabashes, incense burners, retablos, fans, screens, lacquer ware, hand-carved picture frames, hand-carved figurines of animals, and religious symbols and statuettes, composed wholly or in chief part by value of wood, if not more than their primary shape is attained by mechanically powered tools or machines; Ornaments, mirrors and figurines, composed wholly or in chief part by value of bread dough; Hookahs, nargiles, candelabra and incense burners, composed wholly or in chief part by value of clay; Figurines, fans, hats, musical instruments, toys, sitkas, greeting cards and wall hangings, composed wholly or in chief part by weight of vegetable fibres or vegetable materials other than linen, cotton or corn husks; Figurines, masks, baskets and artistic cut-outs, composed wholly or in chief part by value of paper or papier maché; Puppets, bellows, pouffes, bottle cases, and wine or water bottles and jugs, composed wholly or in chief part by value of hide or of leather that has not been finished beyond tanning other than by individual craftsmen; Figurines, costume jewellery, beads, belts, hair pins, buttons, lamp bases and key holders, composed wholly or in chief part by value of coconut shell; Musical instruments, chimes, combs, fans, costume jewellery, beads, belts, hair pins, wall and table decorations, buttons, lamp bases, and key holders, composed wholly or in chief part by value of mother of pearl, horn, shell including tortoiseshell, or coral; Hookahs, nargiles, musical instruments, bells, gongs, incense burners, masks, adzes, mattocks, finger and keyhole plates, door handles and locks, hinges and latches, samovars, kukris and machetes, composed wholly or in chief part by value of base metals, if not more than their primary shape is attained by mechanically powered tools or machines; Bracelets, nargiles and hookahs, composed wholly or in chief part by value of glass; Fabrics decorated with crewel embroidery, hand-woven semi-finished wall hangings on back strap looms, reverse hand-sewn appliqué wall hangings, and dhurries, composed wholly or in chief part by weight of wool or cotton; Lanterns, composed wholly or in chief part by value of stone. Under this Act, the Governor in Council may amend the list of goods in this tariff item.\nGoods may be classified under this tariff item on production of a certificate in the duplicate in prescribed form with the information required to be provided with the form, and signed by a representative of the government of the country of origin or any other authorized person in the country of origin recognized by the Minister of National Revenue as competent for that purpose.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-13-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-13",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Handicrafts",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions are intended to explain the Canada Border Services Agency (CBSA)'s interpretation of tariff item No. 9987.00.00:\n- (a) \"geographical region\" means the country of manufacture or a specific region of that country; that country must be entitled to the benefits of the General Preferential Tariff;\n- (b) \"non-utilitarian\" describes goods that may have a function (a utility) but that are obtained or valued for their artistic, religious, or cultural features.\n2. To have acquired their essential characteristics by the handiwork of individual craftsmen employing traditional manual skills, handicraft products must have been made by one or more of the following processes:\n- (a) solely by hand; or\n- (b) with tools held in the hand, which are not powered by machinery other than by machines powered by foot or by hand.\n3. Traditional manual skills are those skills handed down from generation to generation, such as:\nappliqué work, beating, branding, carving, chasing, crocheting, cutting, drawing, dyeing, embossing, embroidering, enamelling, engraving, etching, filigreeing, hammering, inlaying, joining, knitting, knotting, moulding, needlework, netting, painting, plaiting, printing, punching, quilting, rubbing, scraping or scratching, studding, tatting, tooling, twisting, weaving, etc.\n4. For the purpose of this memorandum, goods that exhibit or demonstrate traditional or artistic characteristics of the geographical region or country of origin where the goods are made by individual craftsmen, are considered to be handicrafts if:\n- (a) they have particular artistic or decorative features representative of that country;\n- (b) they do not copy or imitate, or attempt to copy or imitate, traditional, decorative, artistic, or indigenous products of any country other than the country of manufacture;\n- (c) they are not identical (in terms of size, design, method of production) to each other, meaning there is no evidence suggesting mass production or production line techniques were employed;\n- (d) there is no evidence that an original handicraft product was used as a \"model\" and reproduced in large quantities partly by hand and partly by sophisticated tools or by moulding; and\n- (e) they are produced by individual craftsmen that acquired their skills by formal training or working under close supervision.\nCertification\n5. Handicraft goods may only be classified under tariff item 9987.00.00 of the Customs Tariff when supported by the appropriate certification supplied by the recognized authority in the country of origin.\n6. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order and a detailed description of the good provided.\n7. The attached Appendix is an example of the certification wording that must accompany each imported shipment of goods accounted for under tariff item 9987.00.00.\n8. The importer is responsible to ensure that the handicraft certification is presented at time of accounting, or whenever requested by a CBSA officer.\n9. As per Section 32.2 of the Customs Act , if authorized certification of the goods is not available, the importer must file a correction to the original declaration of the goods and pay any applicable duties and taxes. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6 , \"Reason to believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAdditional Information\n10 . For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nExample of wording for the certification of goods imported under tariff item 9987.00.00\nThis certification is with respect to the _________________ (quantity) articles numbered consecutively and described on the attached inventory sheet, imported by _________________________ (name of importer).\nI certify that the goods listed and described on the attached inventory sheet are handicraft products that have been made by individual craftsmen of _______________________ (region and/or country where produced) using tools held by hand or tools not powered by machines other than those powered by hand or foot. These goods are not imitations of handicraft goods of any country other than the country in which they originate. These goods are not produced in large quantities by sophisticated tools or by moulding.\n_____________________________________________ Name and title of official\n_____________________________________________ Address\n_____________________________________________ Signature of official\n__________________________ Date",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-13-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-13",
+    "marginal_note": "References",
+    "part": "Handicrafts",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9987.00 Legislative references: Customs Act Customs Tariff , tariff item 9987.00.00 Other references: D11-6-6 , D11-11-3 Superseded memorandum D: D10-15-13 dated May 1, 1998",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-13-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Interpretation of Tariff Item 9959.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Administrative Policy\n1. Certain materials are admissible free of duty under tariff item 9959.00.00 when for use in the manufacture of passenger automobiles, buses, lorries (motor trucks), ambulances or hearses,\n2. The Canada Border Services Agency considers goods such as plastic sheeting, textiles, paper products, etc., not cut to size or shape, and artificial plastic moulding pellets to be \"material\" for the purposes of tariff item 9959.00.00. This does not include products such as cutting oils which may be used in the manufacturing process but which do not form part of the finished product. This broad interpretation has been given to both the English and French versions of the Customs Tariff .\n3. Tariff item 9959.00.00 is not restricted to materials for use in the manufacture of parts and accessories for original equipment manufacturing purposes; materials for use in the manufacture of aftermarket parts (repair and replacement parts) and across-the-counter accessories are also admissible. For example, materials for use in the manufacture of accessories such as car masks (grille protectors for sports cars), or wiring for use in the manufacture of parts such as ignition sets, are eligible for consideration under tariff item 9959.00.00.\n4. The words \"for use in the manufacture\" are subject to the legal definition as found in section 2 of the Customs Tariff , which reads as follows:\n\"for use in,\" wherever it appears in a tariff item in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.\n5. Snowmobiles, golf carts and similar recreational vehicles are not considered to be \"passenger automobiles\" for the purposes of tariff item 9959.00.00 .\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-15",
+    "marginal_note": "References",
+    "part": "Interpretation of Tariff Item 9959.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9959.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-15 dated February 6, 1998",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-16-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-16",
+    "marginal_note": "Legislation",
+    "part": "Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n39.26 Other articles of plastics and articles of other materials of heading Nos. 39.01 to 39.14.\n3926.90.10 - - - For use in the manufacture of fire fighting vehicles; . . .\n73.26 Other articles of iron or steel.\n7326.90.10 - - - For use in the manufacture of fire fighting vehicles; . . .\n83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.\n8302.30.10 - - - For use in the manufacture of fire fighting vehicles\n87.08 Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05 - Other parts and accessories:\n8708.29.91 - - - Parts and accessories for use in the manufacture of fire fighting vehicles; . . .\n8708.99.91 - - - Parts and accessories for use in the manufacture of fire fighting vehicles; . . .",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-16-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-16-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-16",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91",
+    "division": "",
+    "heading": "",
+    "text": "1. Canadian manufacturers of fire fighting vehicles of tariff item 8705.30.00 should be aware that aerial ladders imported for the manufacture of fire trucks are classified in heading 84.28 as outlined in Explanatory Note (III)(F) entitled “Mechanical Ladders” to heading 84.28.\n2. In the case of a chassis for a fire fighting vehicle made in Canada and exported to the United States to have an aerial ladder installed, the vehicle loses its identity as Canadian goods since American value has been added. Upon return to Canada, the chassis incorporating an aerial ladder has the essential character of a fire fighting vehicle and is entitled to tariff classification under tariff item 8705.30.00.\n3. A chassis, not made in Canada, with an aerial ladder is entitled to tariff classification under tariff item 8705.30.00 provided it has the essential character of a complete or finished fire fighting vehicle.\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-16-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-16-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-16",
+    "marginal_note": "References",
+    "part": "Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 3926.90, 7326.90, 8302.30, 8708.29, and 8708.99 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-16 dated February 16, 1998",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-16-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-18-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-18",
+    "marginal_note": "Legislation",
+    "part": "Tariff Items 9967.00.00 and 9968.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Tariff item 9967.00.00 reads:\nGoods, other than seat covers of textile fabric, for use in aircraft, ground flying trainers, aircraft engines or airborne aircraft equipment, and parts thereof.\nTariff item 9968.00.00 reads:\nGoods of Section XV or XVI or of Chapter 15, 25, 28, 32, 34, 37, 38, 39, 40, 48, 68, 69, 90, or 94, for the manufacture, repair, maintenance, rebuilding, modification or conversion of aircraft, ground flying trainers or aircraft engines, and parts thereof.\nSection 2 of the Customs Tariff reads, in part:\n\"For use in\", wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-18-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-18-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-18",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Items 9967.00.00 and 9968.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions are applicable to the interpretation of tariff items 9967.00.00 and 9968.00.00.\nArticles Products that are semi-manufactured or manufactured from any material and have a definite shape. They may be in the rough without any designated use or they may be in semi-finished or completely finished form which would render them suitable for a specific purpose. Civil Aircraft The term \"civil aircraft\" includes all aircraft except military aircraft. The term also includes balloons (free or captive), dirigibles, gliders, hang gliders, other non-powered aircraft, helicopters, airplanes, and other aircraft. Goods Products that may either be a material or an article. Thus, the term goods encompass both terms, i.e., materials or articles. Materials Products that may be natural or synthetic substances and mixtures thereof. They may be manufactured to a degree. They may be without specific shape and must not be cut to size to render them suitable for a specific purpose. Examples are moulding pellets, pigments, paint and paper, metal, plastic materials in sheet, tube or rod form. Repair The adjustment or the replacement of parts to aircraft, aircraft engines, or parts of all the foregoing to restore the article to its original operating conditions. Servicing functions carried out to the aircraft while stationed for the embarking and disembarking of passengers, such as, refueling, sanitary servicing, water servicing, replenishing food and beverage supplies are not included within the meaning of repair and maintenance for the purpose of tariff item 9968.00.00.\n2. The term \"for use in\" is defined in Section 2 of the Customs Tariff , and reproduced above. The words \"wrought or incorporated into\" are interpreted to mean that there must be a degree of permanency to the incorporation into the host good. The words \"or attached to, other goods\" are interpreted to mean fastened or affixed. The connections should be substantial but need not be permanent in nature. In all three instances (i.e., wrought into, attached to, or incorporated into) the imported goods must form an integral component of the aircraft, ground flying trainers, aircraft engines, airborne aircraft equipment, or parts thereof. The words \"for use in\" would exclude goods that may be attached to aircraft at the beginning or during the flight, but are removed at any ground point or at the finishing point of the flight.\nTariff item 9967.00.00\n3. This tariff item covers a broad range of goods. There are two specific criteria that must be met. The good must:\n- (a) not be seat covers made of textile fabric; and\n- (b) must meet the definition of the term \"for use in\" as defined in section 2 of the Customs Tariff and be subject to the CBSA's interpretation of the words \"wrought into,\" \"attached to,\" and \"incorporated into.\"\n4. Generally, consumable goods do not meet the definition of \"for use in\" found in section 2. Examples of such goods include grease and fuel oil.\n5. Examples of goods eligible for classification under tariff item 9967.00.00 include:\n- (a) Various materials (including paint, lacquers, and glue) and articles of glass, metal (including bolts and fittings), plastic, textile fabric, and paper fabric normally used in the construction or repair of aircraft, ground flying trainers, aircraft engines, airborne aircraft equipment, and parts thereof;\n- (b) Gauges of various types, electronic equipment, computer devices, and communicating head gear (of the kind used in the cockpit) which are permanently attached to the aircraft;\n- (c) Ovens that are fastened to the aircraft;\n- (d) Life rafts (which may also be used as chutes) that are fastened to the aircraft;\n- (e) Portable hand-held global positioning systems specifically designed for use on aircraft (i.e., such goods must have built-in assists to aviation such as aviation software, Jeppeson aviation data bases and mapping helps, and aviation installation and mounting kits). Other global positioning systems are excluded from the provisions of tariff item 9967.00.00.\n6. Examples of goods that do not qualify for classification under tariff item 9967.00.00 include:\n- (a) Goods utilized on the aircraft but not permanently attached thereto such as dishes, pillows, blankets, life jackets, life rafts (of the type not attached to the aircraft), aviation fuel, emergency flashlights, and galley carts used to serve meals and beverages;\n- (b) Goods that may be temporarily connected to the aircraft during flight but are removed at destination such as cargo containers, portable food boxes, inflight headphones of the type distributed to passengers, certain geophysical instruments of heading 90.15, and cameras of heading 90.07.\nTariff item 9968.00.00\n7. This tariff item covers a large range of goods for use in the manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft, ground flying trainers or aircraft engines, and parts thereof. There are a number of specific criteria that must be met in order to classify goods under tariff item 9968.00.00. The goods must:\n- (a) be classified in Section XV or XVI or in Chapter 15, 25, 28, 32, 34, 37, 38, 39, 40, 68, 69, 90, or 94 of the Customs Tariff ;\n- (b) be used directly in the manufacturing or repairing operation (in accordance with the CBSA's interpretation of the term \"directly\" as indicated below) of aircraft, ground flying trainers or aircraft engines, and parts thereof.\n8. The word \"directly\" means there must be a close connection or link between the machinery or apparatus used in the process of production or repair of the aircraft, ground flying trainers or aircraft engines or parts thereof. Consequently, machinery and apparatus used in the planning and designing process of a manufacturing operation would not be included.\n9. Examples of goods classifiable under tariff item 9968.00.00 include:\n- (a) production equipment such as stationary or other non-mechanical holding jigs, moulds, air tools;\n- (b) scaffolding;\n- (c) non-mechanical hand tools owned by the company (excluding such tools owned by the mechanics or technicians);\n- (d) test equipment used to evaluate/analyze the quality and characteristics of production or repair;\n- (e) consumable tools e.g., tumbling media, abrasive stones and wheels, and cutting blades;\n- (f) cleaning powders, cutting oils, etching compounds used directly or consumed in the production or repair process;\n- (g) chemicals for treating aircraft skins;\n- (h) non-mechanical chemical tanks;\n- (i) operable prototypes that are actually used in test flights.\n10. The following goods are not considered to be used directly in the repair or manufacture of aircraft, ground flying trainers, aircraft engines, and parts thereof and/or are not classified in the Sections or Chapters specified in tariff item 9968.00.00. Consequently, they are not classified under this tariff item:\n- (a) goods for administrative operations associated with production facilities (office equipment, paper, furniture, etc.);\n- (b) computer design equipment (such as CAD/CAM) and other goods for use in the research, development, and design of aircraft, ground flying trainers, aircraft engines, and parts thereof, rather than in the production of these goods;\n- (c) non-operable prototypes;\n- (d) inventory handling equipment such as lift trucks, dollies, cradles, pallets, and containers;\n- (e) structural, heating, cooling, plumbing, fire extinguishing, general electrical distribution equipment, and other similar equipment found in production facilities but not directly associated with the production processes;\n- (f) test equipment other than that used directly in the repair and manufacture of aircraft, aircraft engines; and parts thereof;\n- (g) fuel and lubricating oils for machinery and other plant equipment;\n- (h) sweeping machines that sweep the production area.\n11. Goods used directly in the production or repair of aircraft, ground flying trainers, aircraft engines, or parts thereof, that do not fall within one of the Sections or Chapters specified in the tariff item do not qualify. For example, engine transport stands classified under heading 87.16. In addition, servicing equipment classified under Chapter 87, such as fuel trucks, lavatory service trucks, baggage wagons, and tractors, do not qualify.\nAdditional Information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-18-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-18-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-18",
+    "marginal_note": "References",
+    "part": "Tariff Items 9967.00.00 and 9968.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9967.00, HS 9968.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-18 dated May 9, 2014",
+    "history": "",
+    "last_amended": "2023-01-18",
+    "current_to": "2023-01-18",
+    "citation": "Memorandum D10-15-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-18-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-19-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-19",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n9962.00.00 - The following for use in the repair of road tractors for semi-trailers, motor vehicles principally designed for the transport of persons or goods, or fire fighting vehicles, and chassis therefor:\n- ... Stampings for bodies, cowls, door pillars, fenders, front ends, hoods, instrument boards, shields or baffles, of plain or coated metal, in the rough, trimmed or not, whether or not welded in any manner before final forming or piercing but not metal finished in any degree, including such stampings incorporating piece or clinch nuts, but excluding such stampings for door pillars, shields and baffles for current models of motor vehicles principally designed for the transport of less than ten persons or for the transport of goods; ...",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-19",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-19-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-19",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item No. 9962.00.00 (9962) provides for body, cowl, fender, front end, hood, instrument board, shield or baffle stampings in the rough, whether or not trimmed after the stamping process.\n2. While the stamping may be either plain, or coated with a metal protective coating, they must not be further metal finished in any way, including welding.\n3. In order to remain classified under 9962, all welding operations must have taken place prior to the final stamping operation; for example, pieces of metal sheeting may be welded together for the purposes of forming the outer skin for a back tail gate or side of a vehicle prior to the final stamping operation. However, outer skins and inner stampings or brackets welded together after the final stamping operation to form doors, hoods, etc., are excluded from the tariff item. The resulting products in such cases are unfinished parts and classified as parts for the purpose of the Customs Tariff .\n4. Stampings classified under 9962 may have pierce or clinch nuts incorporated therein provided that the nuts were added during or before the final stamping process.\n5. Stampings to which threaded bolts have been welded after the final stamping process are not eligible for 9962.\n6. In addition, 9962 specifically excludes door pillars, shields, and baffles stampings for current models of vehicles of heading Nos. 87.03 or 87.04.\n7. All of the conditions specified in the preamble of the tariff item must also be met. The goods listed in the tariff item must be for use in the repair of road tractors, motor vehicles for the transport of persons or goods, fire fighting vehicles, and chassis of such vehicles.\n8. Stampings for the tractors of tariff item Nos. 8701.10.10, 8701.30.00, or 8701.90.90 are properly classified under tariff item No. 8708.29.11.\nAdditional Information\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-19",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-19-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-19",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9962.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-19 dated February 9, 1998",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-19",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-20-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-20",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target Audience: Importers that import vehicles that are 25 years or older.\nKey content: The interpretation of tariff item 9966.00.00 of the Customs Tariff and the goods that are eligible for consideration under this tariff item.\nKeywords: Vehicles, more than 25 years old",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-15-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-20-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-20",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Motor Vehicles Articles Additional Information\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-15-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-20-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-20",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-15-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-20-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-20",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Tariff item No. 9966.00.00 reads as follows:\n- The following vehicles, manufactured more than 25 years prior to the date of importation, and articles for use solely or principally with those vehicles:\n- Road tractors for semi-trailers;\n- Motor vehicles principally designed for the transport of persons or goods (other than vehicles specially designed for travelling on snow, golf cars and similar vehicles, and dumpers designed for off-highway use);\n- Fire fighting vehicles;\n- Motorcycles (including mopeds), cycles fitted with an auxiliary motor, and side cars.\nMotor Vehicles\n2. Motor vehicles that are eligible for consideration under tariff item 9966.00.00 must satisfy the following criteria:\n- The vehicle must be more than 25 years old at the date of importation. This is the actual month and year of manufacture rather than the model year.\n- The vehicle must be of a type cited in the tariff item.\n- The vehicle must conform to its original appearance and configuration that existed at the time of manufacture.\n3. Vehicles that have been modified and are no longer in their original configuration (such as hot rods, street rods, etc.) do not qualify for consideration under tariff item 9966.00.00. However, modifications such as changes required to have the vehicles conform to safety standards or provincial or territorial registration requirements would not necessarily exclude them from tariff item 9966.00.00.\n4. For the purpose of administering tariff item 9966.00.00, the terms \"golf cars\" and \"golf carts\", as found in the English version of the Customs Tariff , Explanatory Notes, and Memoranda D series are to be considered interchangeable.\nArticles\n5. Tariff item 9966.00.00 also provides duty-free importation of articles for use in vehicles that would qualify for consideration under this tariff item. Eligible articles are limited to those solely or principally for qualifying vehicles and would maintain the original appearance and configuration of the vehicle. These may be either original articles or reproductions.\n6. Articles that incorporate modern safety features or other technological developments may be considered under tariff item 9966.00.00, provided that they are solely or principally for use with qualifying vehicles and do not compromise the original configuration of the vehicle. An example could be a vehicle specific safety modification article required to allow the vehicle to be registered in a province/territory and be deemed roadworthy.\n7. General purpose/universal articles that can be used in both vehicles covered and not covered under tariff item 9966.00.00 are not eligible for consideration.\nAdditional Information\n8. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-15-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-20-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-20",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-15-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-21-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-21",
+    "marginal_note": "Legislation",
+    "part": "Interpretation of Tariff Item 9958.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff Item 9958.00.00 – Parts, accessories and articles, excluding tires and tubes, for use in the manufacture of original equipment parts for passenger automobiles, trucks or buses, or for use as original equipment in the manufacture of such vehicles or chassis therefor.",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-21-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-21-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-21",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Interpretation of Tariff Item 9958.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Administrative Policy\n1. Any importer can utilize tariff item 9958.00.00 for the duty-free importation of articles (except tires and tubes), parts, and accessories. This is with the requirement that satisfactory evidence is produced confirming that the imported goods are used either:\n- (a) in the manufacture of original equipment parts for passenger automobiles, trucks, or buses; or\n- (b) as original equipment in the manufacture of such vehicles or chassis.\n2. The imported articles, parts, or accessories may be in the form of completed goods, or incomplete goods that require further processing and/or assembly to become completed goods. In both instances, the completed goods can be either used in Canada or subsequently exported, provided that they are employed only in original equipment applications outlined in the tariff item.\n3. As previously stated, in order to qualify for the benefits of tariff item 9958.00.00, importers must be able to substantiate the actual end-use of the articles, parts, or accessories to the satisfaction of the CBSA. This would take the form of a verifiable part number audit trail both inside and outside Canada. In addition, importers must be able to provide the CBSA, upon request, with relevant documentation such as copies of contracts or letters of understanding.\nExclusions\n4. In addition to tires and tubes for original equipment, articles, parts, and accessories for after-market applications, and goods in the form of materials are not eligible for consideration under tariff item 9958.00.00. Goods in the form of materials may be entitled to consideration for concessionary relief under tariff item 9959.00.00. Please refer to Memorandum D10-15-15, Interpretation of Tariff Item No. 9959.00.00 .\nAdditional Information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-21-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-21-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-21",
+    "marginal_note": "References",
+    "part": "Interpretation of Tariff Item 9958.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9958.00 Legislative references: Customs Tariff Other references: D10-15-15 , D11-11-3 Superseded memorandum D: D10-15-21 dated June 26, 1998",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-21-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-22-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-22",
+    "marginal_note": "Legislation",
+    "part": "Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff item No. 9961.00.00 reads in part:\nThe following for use in the repair of road tractors for semi-trailers, motor vehicles principally designed for the transport of persons or goods, or fire fighting vehicles, and parts thereof:\n… Vacuum, hydraulic or air control assemblies, other than spring brakes; …\n… Parts of the foregoing, …",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-22-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-22-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-22",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Qualifying Goods\n1. The following goods are considered to be hydraulic control assemblies or parts thereof under tariff item No. 9961.00.00:\n- (a) pump bodies and covers;\n- (b) modulator valves;\n- (c) automatic shift kits;\n- (d) shifts (valve body/transfer plates);\n- (e) seals;\n- (f) O-rings;\n- (g) lip seals;\n- (h) sealing rings;\n- (i) metal clad seal-front for automatic transmissions;\n- (j) gasket kits;\n- (k) transmission kits;\n- (l) overhaul kits; and\n- (m) filters.\n2. All goods classified under tariff item No. 9961.00.00 must meet the conditions of the preamble thereto.\nNon-qualifying Goods\n3. The following goods are not entitled to the benefits of tariff item No. 9961.00.00:\n- (a) transmission bands;\n- (b) metal clad seals,-front for standard transmissions;\n- (c) (automatic) transmission kits or gasket kits with clutch plates;\n- (d) (automatic) hydraulic transmissions;\n- (e) master overhaul kits wherein the clutch plates represent more than 50% of the net value;\n- (f) planetary gears; and\n- (g) clutch assemblies.\n4. It is important to note that the foregoing lists are not necessarily exhaustive.\nAdditional Information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-22-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-22-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-22",
+    "marginal_note": "References",
+    "part": "Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Division Headquarters file: HS 9961.00 Legislative references: Customs Tariff , tariff item No. 9961.00.00 Other references: D11-11-3 Superseded memorandum D: D10-15-22 dated June 24, 1998",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-22-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-24-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-24",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: How to determine if commercial goods are eligible to claim tariff item No. 9979.00.00 – Goods specifically designed to alleviate the specific effects of a disability\nKeywords: Disability, commercial goods, eligible, 9979, tariff item, specifically designed",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D10-15-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-24-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-24",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines First Part: Specifically designed to alleviate the specific effects of a disability Second Part: Articles and materials for use in such goods Additional Information\n- References Applicable legislation Superseded D memoranda Issuing office\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D10-15-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-24-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-24",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- reflect accessibility and plain language considerations\n- reflect changes made to the wording of tariff item 9979.00.00\n- reference current Canadian International Trade Tribunal jurisprudence\n- define the term “disability”",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D10-15-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-24-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-24",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Tariff item No. 9979.00.00 reads as follows: Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.\nProvision for tariff item 9979.00.00\n1. In order for a good to qualify for the duty free benefits of tariff item 9979.00.00, it must satisfy one of the following two parts:\n- The good must be specifically designed to alleviate the specific effects of a disability; or\n- The good must be an article or material for use in a good specifically designed to alleviate the specific effects of a disability.\nPart One: Specifically designed to alleviate the specific effects of a disability\n2. The first part requires that during the research, design or development stages of creating a good, the designer, manufacturer or producer makes deliberate and conscious decisions to incorporate specific design elements that alleviate the specific effects of a disability.\n3. The word disability is defined in the Accessible Canada Act as: “any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment — or a functional limitation — whether permanent, temporary or episodic in nature, or evident or not, that, in interaction with a barrier, hinders a person's full and equal participation in society.”\nThe scope of \"specifically designed\"\n4. The expression \"specifically designed\" for this tariff item should not be interpreted to mean \"exclusively designed\" or \"solely designed\" for a purpose. It should be evident that there was an intent to alleviate a debilitating effect by some aspect of the design.\n5. The design intent of a good that alleviates the specific effects of a disability can also be inclusive, meeting the needs of a broad spectrum of the population. The principle of \"universal design\", where products are designed to meet the needs of persons with and without disabilities, can include features that make the product eligible for tariff item 9979.00.00. Even if one part of the product was designed to help with a disability, the product may qualify for tariff item 9979.00.00, even if other design elements allow the good to be used by a broad range of people.\n6. Simply because a person with a disability uses and benefits from a particular good does not automatically mean it meets the \"specifically designed\" provision of tariff item 9979.00.00.\n7. Conversely, because a good can be used by persons without a disability does not mean it wasn't “specifically designed” to help with the effects of a disability.\nDocumentation to support a claim for tariff item 9979.00.00\n8. No supporting documentation is required for goods identified in GST/HST Memoranda 4.2 “Medical and Assistive Devices” or for goods that the Canadian International Trade Tribunal ( CITT ) has previously ruled as qualifying for tariff item 9979.00.00. The Canada Border Services Agency (CBSA) considers those goods eligible for the duty-free benefit under tariff item 9979.00.00.\n9. For all other goods, importers claiming the benefits of tariff item 9979.00.00 are required to support their claim by providing evidence that a product was specifically designed, or there was purposeful intent, to assist persons with disabilities in alleviating the specific effects of those disabilities. Such evidence must be made available to the CBSA, upon request by an officer. Evidence may come from various sources, however it should be clear and convincing, and can include the following information:\n- The name of a particular disability(ies) that the good was specifically designed to alleviate the specific effects of;\n- A detailed description of how the good was designed or intended to alleviate the effects of the disability(ies); and\n- Documentation that identifies that a deliberate and conscious effort was made by the designer, manufacturer or producer of the good to incorporate the specific needs of a disabled person in alleviating the effects of their disability in the research, design or development of the subject good. This evidence may include, but is not limited to, certification from a standards organization, industry research studies, technical or engineering documents, instruction manuals and product testing reports.\nThird party endorsements and/or approvals\n10. A third party endorsement, approval, certification or compliance with a particular standard may be considered as part of the evidence used to support a claim that a good has been specifically designed to assist persons with disabilities in alleviating the specific effects of those disabilities.\n11. Such endorsements or certification should be considered along with the evidence of design intent and best use of the good when determining if it qualifies for tariff item 9979.00.00.\nPart Two: Articles and materials for use in such goods\n12. The second part of tariff item 9979.00.00 includes a distinct provision for articles and materials for use in the qualifying good. This includes parts necessary for the original manufacture of the good, repair or replacement. In order for articles and materials to qualify for the second part of tariff item 9979.00.00, the importer must ensure that the host good satisfies the first part outlined in paragraph 1 above.\n13. When articles and materials imported under tariff item 9979.00.00 are diverted to a non-qualifying use, the original Commercial Accounting Document (CAD) must be adjusted accordingly and any duties and taxes owing paid (refer to Memorandum D11-8-5, Conditional Relief Tariff Items ).\nAdditional Information\n14. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D10-15-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-24-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-24",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nSuperseded D memoranda\nD10-15-24 dated October 21, 2024\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-24",
+    "current_to": "2026-03-24",
+    "citation": "Memorandum D10-15-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-25-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-25",
+    "marginal_note": "Legislation",
+    "part": "Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nTariff Item Description of Goods 51.12 Woven fabrics of combed wool or of combed fine animal hair. - Containing 85% or more by weight of wool or of fine animal hair: 5112.11 - - Of a weight not exceeding 200 g/m 2 5112.19 - - Other 5112.19.00.10 - - - - - For use in the manufacture of apparel, other than uniforms designed to identify members of a specific group 5112.19.00.90 - - - - - Other",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-25-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-25-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-25",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum affects woven fabrics of combed wool or of combed fine animal hair, containing 85% or more by weight of wool or of fine animal hair, of a weight exceeding 200 g/m 2 .\n2. Uniforms, and the fabric from which they are made, are generally subject to abusive wear. Accordingly, the durability of the fabric from which they are made is a more important attribute than fashion appearance. Fabrics used for uniforms usually meet specific performance specifications.\n3. The term \"specific group\" includes a broad range of organizations throughout the private and public sectors. Such groups may be found within corporations, armed forces, religious institutions, schools, professions, occupations, sport teams, public service departments or agencies and other organizations.\n4. The use of uniforms by these types of organizations is often an effort in branding and developing a standard image. A uniform is identifiable by homogeneous fabrics, designs and colours, and not simply by a common logo.\n5. Uniform clothing includes upper garments, such as jerseys, coats and jackets; lower garments, such as pants, skirts and shorts; or full body garments, such as coveralls and dresses. Uniforms do not include accessories, such as gloves, mittens, hats, socks, scarves, ties and/or belts.\n6. Corporate and occupational uniforms include apparel chosen by an employer to be worn exclusively by its employees during working hours.\n7. Sports uniforms include a set of standard clothing worn by members of an athletic organization while participating in that organization's activity. For example, official hockey jerseys worn by team members during a hockey game are included.\n8. Goods that do not qualify under classification number 5112.19.00.10 include fabrics for jackets and other paraphernalia worn, for example, by the general public, a fan base of a sports team, and the coaching or training staff.\n9. For the administration of these end-use tariff items, the importer must be able to prove that the imported fabrics are not for use in the production or manufacture of uniforms.\nExamples of Uniforms\n10. Some examples of uniforms are contained in the attached appendix. This list is not exhaustive.\nAdditional Information\n11. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nGroup Examples of uniforms worn by: Corporations Airline employees Repair personnel Couriers Armed Forces Military personnel (e.g., battle fatigues or dress uniforms) Religious Institutions Clergy School Students of a private school Organization Red Cross workers Boy Scouts Girl Guides Occupation Aluminium foundry workers Nurses Referees Doctors Sports Team Registered members of sports organizations (e.g., official jerseys worn by members of NHL Teams) Public Service Postal workers Border services officers Correctional Institutions Inmates in prisons Prison guards Emergency Services Paramedics Firefighters Hospitality Industry Restaurant employees Hotel employees Museum employees Policing Police officers Security guards",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-25-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-25-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-25",
+    "marginal_note": "References",
+    "part": "Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Division Headquarters file: HS 5112.19 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-25 dated February 6, 2007",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-25",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-25-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-26-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-26",
+    "marginal_note": "Legislation",
+    "part": "Goods to be employed in a noxious atmosphere",
+    "division": "",
+    "heading": "",
+    "text": "Departmental Consolidation of the Customs Tariff\nTariff items:\n3926.20.10 - - - Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere;\n3926.90.10 - - - Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere;\n4015.19.10 - - - Protective gloves to be employed with protective suits in a noxious atmosphere;\n4015.90.10 - - - Protective suits and parts thereof, to be employed in a noxious atmosphere;\n6113.00.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6117.90.10 - - - Of protective suits, to be employed in a noxious atmosphere;\n6210.10.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6210.40.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6210.50.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6217.90.10 - - - Of protective suits to be employed in a noxious atmosphere;\n6307.90.10 - - - Respirators, NIOSH approved or equivalent, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-26-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-26-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-26",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Goods to be employed in a noxious atmosphere",
+    "division": "",
+    "heading": "",
+    "text": "1. The term “noxious atmosphere” has the same scope in every tariff item in which it occurs.\n2. Each of the tariff items listed in the legislation must first meet the terms of the headings and subheadings under which they fall.\n3. The Canadian International Trade Tribunal (CITT), in its decision in AMD Ritmed Inc. v. the President of the Canada Border Services Agency (AP-2014-013-/015) (referred as AMD Ritmed in this memorandum) established that a hospital falls within the term “noxious atmosphere” as many serious and even life-threatening types of infection are present in a hospital setting.\n4. The decision also confirmed that isolation gowns are a protective suit as it protects parts of the body from exposure to infections. The CBSA also recognizes single use coveralls, single use aprons and disposable lab coats as protective suits.\nWhat is a “noxious atmosphere”?\n5. In AMD Ritmed , the CITT examined the definitions of noxious atmosphere, as indicated below:\n- Noxious: harmful, injurious (noxious fumes), synonyms: poisonous, virulent, toxic, harmful.\n- Atmosphere: the air in a particular place, especially if unpleasant.\n6. The CITT found that noxious atmosphere does not only include “life-threatening environments… that legally require specific protective apparel to be worn.”, but also includes environments that are “potentially harmful to life, injurious to health and/or fatal.” 7. Examples of noxious atmospheres include: Medical or health care environments (e.g., hospitals, doctor’s offices, dental offices, environments to which emergency response teams or first responders are deployed, residential care homes, long term care institutional facilities, medical and veterinary clinics) which can be contaminated with microorganisms that are considered harmful to human health; or Potentially life-threatening, environments (e.g., radioactive atmospheres, bio-safety containment level 4 laboratories) that legally require specific protective apparel to be worn, as well as injurious to health and/or fatally suspended airborne particle environments, such as building sites where asbestos is being installed or removed, and areas where sulfur dioxide gas, or vaporized sulphuric acid, are present. 8. The noxious substance or contaminant may be in the air, in a gas, in a liquid/fluid, on/in a surface/object, or in an infected host organism (e.g., human, plant or animal). 9. Mildly uncomfortable environments or minor conditions (e.g., rain, cold, mud, minor electric shock) are excluded as noxious atmosphere. Goods to be employed in a noxious atmosphere 10. Goods typically worn by health care workers as personal protective equipment (PPE) will qualify for classification under one of the applicable tariff provisions only if they meet the terms of the heading, subheading and tariff item and are not more specifically classified elsewhere. 11. For example, as discussed in CITT decision Cardinal Health Canada Inc. v. President of the Canada Border Services Agency (referred subsequently as Cardinal Health ) (AP-2018-038), subheading 4015.11 specifically provides for surgical gloves of vulcanized rubber other than hard rubber; therefore surgical gloves of vulcanized rubber other than hard rubber cannot be classified under subheading 4015.19, which includes tariff item 4015.19.10 (“Protective gloves to be employed with protective suits in a noxious atmosphere”). 12. The use of PPE goods is recognized internationally as critical control measures to help mitigate against the transmission of infection, disease and other life-threatening hazards. PPE standards and/or technical specifications 13. The World Health Organization (WHO), the Canadian Centre of Occupational Health and Safety (CCOHS) and the United States Center for Disease Control (CDC) and other internationally recognized health and safety organizations have guidelines and recommendations with respect to the use of PPE in managing the risks posed by hazards found in noxious atmosphere, including infection prevention and control. 14. A list of safety standard designations are provided in Appendix A - Table of Personal Protective Equipment (PPE) Goods and Standards and/or Technical Specification Requirements. 15. A list of recognized certifying bodies is provided in Appendix B - Table of Recognized Certifying Bodies for Personal Protective Equipment (PPE). 16. A Health Canada licence for a Class II medical device will be considered equivalent to certification by an internationally recognized standards body. Conditional Relief 17. Tariff items providing for goods “to be employed in a noxious atmosphere” are considered to be conditional relief provisions; this means that duties are relieved only if the condition(s) of relief are met. 18. As confirmed by the CITT decisions of Cardinal Health (AP-2018-038) and AMD Medicom Inc (AP-2018-044), in addition to meeting PPE standards/specifications, (see paragraph 12 above), goods must also actually satisfy the specified use. As such, it must be proven that the qualifying goods will be employed in a noxious atmosphere and not simply intended for that purpose. 19. For example, plastic disposable gloves imported by, or imported and sold to spas, nail salons, hair salons or the food service industry would not qualify as gloves to be employed in a noxious atmosphere under tariff item 3926.20.10 because they will not be employed in a potentially life-threatening, injurious to health, and/or fatal environment. 20. Classification in these tariff items requires sufficient evidence to establish that the goods will be employed in a noxious atmosphere, by means of proper imported goods records, as is required by the Imported Goods Records Regulations (SOR/86-1011) , as well as requires that the goods meet the PPE standards/specifications. 21. For example, purchase orders, invoices to or end-use certificates from, the ultimate consumer are not necessary documents, but are considered to be sufficient evidence to satisfy the end-use condition. 22. An invoice to an intermediary wholesaler is not sufficient proof of an end-use condition, since they in turn may sell the goods to various other buyers. However, an invoice from an intermediary wholesaler to the buyer(s) could support evidence of a qualifying end use (for example, where the buyer is a hospital). The importer must provide sufficient evidence that the ultimate consignee would be employing the good in a noxious atmosphere. 23. The importer may also provide some other evidence that indicates the goods were actually made for and marketed exclusively for use in a noxious atmosphere, for example, in hospitals, laboratories, or other potentially life-threatening industrial environments. 24. The proper imported goods records must be made available to the CBSA, upon request from an officer during a post-release verification, or submitted when filing a form B2, Canada Customs-Adjustment Request. 25. Please refer to Memorandum D11-8-5, Conditional Relief Tariff Items for details on importing goods subject to conditional relief. Additional Information 26. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make a request for a tariff classification advance ruling are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification, which is found on the CBSA website. 27. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website Appendix A Table of Personal Protective Equipment (PPE) Goods and Standards and/or Technical Specification Requirements to Qualify “To Be Employed In a Noxious Atmosphere” The following is a table of standards that apply to various types of personal protective equipment (PPE) for which there are related “to be employed in a noxious atmosphere” conditional relief tariff items. The standards listed below are not exhaustive; other standards or technical specifications may qualify if it can be demonstrated that the alternative standard is recognized as equivalent to a standard listed in the table. PPE Good Standard/technical specification Gloves, except surgical gloves - disposable, single use EU Regulation 2017/745 (former EU Council Directive 93/42/EEC), EN 455; EU Regulation 2016/425 (former EU Council Directive 89/686 EEC), EN 374; ANSI/ISEA 105; ASTM D3578; ASTM D5151; ASTM D5250; ASTM D6319; ASTM D6977; ASTM D6978; ASTM D7866; ASTM F1671; Health Canada Class II Medical Device Licence Surgical or Isolation gowns - disposable, single use EN 13795; ISO 16603 class 3 exposure pressure, or equivalent; ISO 16604 class 2 exposure pressure, or equivalent; ANSI/AAMI PB70; ASTM F1671 Coveralls – disposable, single use EN 13934 EN 14126; ISO 16603 class 3 exposure pressure, or equivalent; ISO 16604 class 2 exposure pressure, or equivalent; NFPA 1999; ASTM F1671 Aprons – disposable, single use, waterproof ANSI/AAMI PB70 Particulate respirator (including single use, disposable masks that form a seal around the mouth and nose) NIOSH N95; NIOSH N100; EN 149 FFP2 or equivalent; Fluid resistance: minimum 80 mmHG pressure based on ASTM Level I F1862, ISO 22609, or equivalent Lab coats – disposable, single use ASTM F1671; AATCC Method 42 – Water Resistance: Impact Penetration Test Appendix B Table of Recognized Certifying Bodies for Personal Protective Equipment (PPE) Certifying Body/Association Acronym American Association of Textile Chemists and Colourists AATCC American Society for Testing Materials ASTM American National Standards Institute ANSI Association for the Advancement of Medical Instruments AAMI Canadian General Standards Board CGSB Canadian Centre of Occupational Health and Safety CCOHS Canadian Standards Association CSA Center for Disease Control CDC Conformité Européen (English « European Conformity ») CE European Economic Community EEC International Standards Organization ISO National Institute of Occupation Safety and Health NIOSH National Fire Protection Association NFPA References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 3926, HS 4015, HS 6113, HS 6117, HS 6210, HS 6217, HS 6307 Legislative references: Departmental Consolidation of the Customs Tariff Other references: AP-2018-038 AP-2018-044 AP-2014-013-/015 D11-3-3 , D11-8-5 Form B2 Superseded memorandum D: D10-15-26 dated September 17, 2019",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-26-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-26-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-26",
+    "marginal_note": "References",
+    "part": "Goods to be employed in a noxious atmosphere",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 3926, HS 4015, HS 6113, HS 6117, HS 6210, HS 6217, HS 6307 Legislative references: Departmental Consolidation of the Customs Tariff Other references: AP-2018-038 AP-2018-044 AP-2014-013-/015 D11-3-3 , D11-8-5 Form B2 Superseded memorandum D: D10-15-26 dated September 17, 2019",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-26-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-27-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-27",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of safety headgear of subheading 6506.10",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n6506.10 – Safety headgear",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-27-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-27",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff Classification of safety headgear of subheading 6506.10",
+    "division": "",
+    "heading": "",
+    "text": "Background\n1. This memorandum provides clarification with respect to the term “safety headgear” as found in Subheading 6506.10 of the Customs Tariff.\nThe Subheading Explanatory Note for 6506.10 reads as follows: “This heading covers all hats and headgear not classified in the preceding headings of this Chapter or in Chapter 63, 68 or 95. It covers, in particular safety headgear (e.g., for sporting activities, military or firemen’s helmets, motor-cyclists’, miners’ or construction workers’ helmets), whether or not fitted with protective padding or, in the case of certain helmets, with microphones or earphones”.\nSafety headgear\n2. Safety headgear of subheading 6506.10 is worn as a form of personal protection, in order to reduce the risk of injury to the wearer. The type of safety headgear worn is often dictated by the activity or environment for which it is worn, and may have to meet legislated standards.\nTariff item 6506.10.10\n3. Tariff item 6506.10.10 specifically provides for football helmets, industrial safety helmets, lead-impregnated or lead-lined (helmets) for X-ray operators as well as safety headgear for firemen, and for mountaineering and climbing.\n4. The tariff provision also includes “other protective headgear, athletic”, which is interpreted to mean headgear designed to be worn during athletic activities (e.g. ice hockey, alpine skiing, bicycling or baseball).\n5. In AP-2017-029 Gamma Sales Inc., the Canadian International Trade Tribunal (Tribunal) determined that the term “athletic(s)” refers to a specific type of activity that does not encompass all sports. While an athletic activity is incorporated within the broader term of sports, a sport is not necessarily an athletic activity, especially in the context of the Tariff nomenclature.\n6. The Tribunal emphasized an important distinction between the terms “athletic” and “sport”, both in regards to their ordinary meaning and as they independently appear in the Tariff nomenclature, for classification purposes.\n7. The Tribunal noted that tariff item 6506.10.10 does not include a provision for “other protective headgear, sport”. Instead, the provisions in this tariff item identify specific sporting activities that are considered to be athletic. The tariff item further provides for “other protective headgear, athletic”, in order to capture all other safety headgear designed to be worn for athletic activities. This indicates that certain safety headgear designed for other sporting activities are appropriately classified under tariff item 6506.10.90.\n8. Based on its analysis, the Tribunal determined that “athletic(s)” covers certain disciplines that are performed by individuals with their physical abilities alone. While these might encompass sporting activities that go beyond the traditional track-and-field events (e.g. boxing, baseball, basketball, etc.), they cannot reasonably be construed to include motorized sports, nor do they refer to sport in general.\nTariff classification policy\n9. For the purposes of tariff item 6506.10.10, an athletic activity does not include the use of a motorized vehicle as part of the activity. Safety headgear for use with motorized vehicles are excluded from classification under this tariff item.\nTariff item 6506.10.90\n10. Tariff item 6506.10.90 provides for other types of safety headgear, not specifically provided for in heading 6506.10.10. This includes, among others, safety headgear worn for military activities, policing activities, and all activities that involve the operation of a motorized vehicle. Consequently, safety headgear designed for motor sport activities involving the operation of, or riding of a motorized vehicles (e.g. race car driving, motorcycle or motocross riding, snowmobiling, all-terrain vehicle (ATV) trail riding) are classified under tariff item 6506.10.90.\nAdditional information\n11. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-27-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-27",
+    "marginal_note": "References",
+    "part": "Tariff Classification of safety headgear of subheading 6506.10",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade Policy Division Headquarters file Legislative references Customs Tariff Other references D11-11-3 ; AP-2017-028 Superseded memorandum D D10-15-27 dated September 4, 2020",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-27",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-27-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Targeted audience: importers of commercial goods\nKey content: Provides an outline of the CBSA 's administrative tariff classification policy of footwear, covering the ankle.\nKeywords: footwear, shoes, boots, ankle, covering the ankle\nOn this page Updates made to this D-memo Definitions Additional Information Appendix References Contact us",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Additional Information\n- Appendix\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum provides guidance for interpreting the term “covering the ankle”, as found in Chapter 64 of the Customs Tariff (Tariff).\n2. The Section and Chapter Notes in the Tariff offer no definition of either “covering” or “ankle”. Likewise, the relevant Explanatory Notes offer no clarification. In the absence of clarity in the relevant notes, the following dictionary definitions of the terms will be used.\nAnkle The joint connecting the foot to the leg, marked by the projections (malleolar zone) formed on the outside by the fibula, on the inside by the tibia. Covering A thing used to cover, protect or conceal something else.\nGuidelines\n3. For tariff classification purposes, the ankle is the area of the ankle joint where the leg and foot join – commonly called the “ankle bone” and anatomically referred to as the “ malleolar zone ” (refer to Appendix figure 1 ).\n4. The foot portion of the ankle joint includes the midfoot (arch) – made up of the Navicular, Cuboid and Cuneiforms bones, and the hindfoot (heel) – made up of the Talus and Calcaneus bones. The lower leg portion of the joint consists of both the tibia and fibula bones (refer to Appendix figure 2 ).\n5. In order to satisfy the terms of “covering the ankle”, the footwear upper must provide 100% coverage of the midfoot, hindfoot and malleolar zone.\n6. Partial coverage of the midfoot, hindfoot and malleolar zone, no matter how large or small, does not satisfy the terms of “covering the ankle”.\n7. Footwear with straps, ties, lacing, buckles, ribbons or ornamental trimmings, readily identifiable as part of the upper and designed to be positioned anywhere on the ankle, but not providing 100% coverage of the midfoot, hindfoot and malleolar zone, does not meet the terms of “covering the ankle”.\n8. Footwear that features an upper with cut-out or punch-out shapes or patterns that expose the midfoot, hindfoot or ankle joint area does not meet the terms of “covering the ankle”.\n9. Footwear that is considered to cover the ankle, as described above, but is designed with open toes, which means that the wearer’s toes (phalanges) are not covered, are classified under a “covering the ankle” subheading.",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "Additional Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "10. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "Appendix",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 1: One image containing two pictures of the bone structure of the human ankle joint. The joint is shown to cover the area where the leg and foot join, anatomically referred to as the \"Malleolar Zone\". Picture on the left shows the medial view and the picture on the right shows lateral view of the same ankle joint. In the middle of the image there are lines pointing to the section of the foot in each view that represents the malleolar zone and the mid foot zone respectfully.\nFigure 2: One image containing two pictures of the human ankle joint that illustrates and identifies the different parts of the foot from different viewpoints: Tibia and Fibula bones; Forefoot, Midfoot and Hindfoot. Picture in the top left is a view of the top of the foot. The larger picture on the right is a side view of the same foot.",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-28-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-28",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-12",
+    "current_to": "2026-03-12",
+    "citation": "Memorandum D10-15-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: Guidelines for the tariff classification of various containers used for travel of heading 42.02\nKeywords: Tariff classification, suit-cases, handbags, haversack, rucksacks, backpacks, travelling-bags.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- General Information Containers used by travellers\n- Guidelines Suit-cases Handbags Haversacks, knapsacks and rucksacks (Backpacks) Travelling-bags Additional Information\n- References Applicable legislation Related D memoranda Related links Superseded D memorandum Issuing office\n- Contact us",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations. Definitions have been added for clarity to terms used in this memorandum.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following definitions apply in this D-memo for the purpose of tariff classification of the suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02. These definitions are a plain language summary of various legal, technical, or policy sources.\nSuit-case (may be expressed as “suitcase”) A soft or rigid case, generally of a rectangular shape, for carrying and protecting clothes, personal belongings, etc., with a handle and a hinged lid. Handbag A bag held in the hand or hung from a shoulder strap and used for carrying small personal articles or money. Haversack, knapsack, packsack and rucksack (backpack) A bag of canvas, nylon, or other weatherproof material, carried on one or both shoulders, typically strapped on the back. Travelling-bag A bag without rigid outer surfaces which is generally used in the same way as a suit-case.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "General Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following sections provide guidance for classifying suit-cases, handbags, haversacks, knapsacks, packsacks, rucksacks (backpacks) and travelling-bags.\nContainers used by travellers\n1. Traditionally, luggage was constructed from, or covered with, leather materials. This is why travel containers are largely provided for in Chapter 42.\n2. Changes in travellers’ habits have given rise to an ongoing evolution in the design and construction of travel goods. This evolution has resulted in luggage with versatile functionality, constructed from materials that are both lightweight and durable.\n3. Heading 42.02 is divided into two parts separated by a semi-colon. “Trunks” and “suit-cases” (commonly known as “luggage”) are classified in the first part of this heading. They are designed to transport and protect a traveller’s personal belongings.\n4. No size or dimension criteria apply when determining whether a piece of luggage is classified as a “suit-case” or as a “travelling-bag”.",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Suit-cases\n5. Suit-cases are specifically named in the first part of heading 42.02, as well as under its first suppressed subheading.\n6. Products classified as suit-cases under suppressed subheading 4202.1X generally have the following properties:\n- Shape: Rectangular container with distinct top, bottom and four sides, or of other fixed shape. The top and bottom compartments are permanently joined together by a hinge, or stitched seam allowing the compartments to lay flat when opened.\n- Material: Made of material that allows the suit-case to maintain its shape, even when empty (non-collapsible), from the following two options: Hard shell: Typically made from molded plastic, poly-carbon or light metal material with no additional support foundation. Flexible textile shell: Made of strong, stiff and durable material, which may have an additional support foundation to give the suit-case additional strength.\n- Interior access: Suit-cases may be opened or closed by means of clasps, zippers, or straps and may also have provision for a lock.\n- Handles: Suit-cases are often equipped with grab handles and/or telescoping trolley handles and may be equipped with wheels so it can be rolled on the ground.\nExamples of suit-cases\nFigure 1 Image of a set of luggage, consisting of a large, medium and small suit-cases. Each suit-case is closed, has a black and grey pattern and is equipped with a separate top handle and a telescoping handle. Figure 2 Image of an opened (unzipped) black suit-case laying on its back. It is equipped with a telescoping handle and four wheels. Figure 3 Image of a metallic blue hard-shell suit-case standing on its four wheels, equipped with a top handle and a telescoping handle. Figure 4 Image of a bright red soft-shell suit-case made of textile material with two storage compartments in the front which are accessible using zippers. It is equipped with wheels, a telescoping handle as well as a side handle.\nHandbags\n7. Handbags are specifically named in the second part of heading 42.02, as well as under suppressed subheading 4202.2X.\n8. The term “handbag” is not defined in the Customs Tariff or the Harmonized System. The Canada Border Services Agency (CBSA) relies on the Canadian International Trade Tribunal’s (CITT) interpretation in its decision in Michael Kors (Canada) Holdings Ltd. (AP-2018-048). In this decision, the CITT established that the term “handbag” can include smaller or larger bags which serve to carry everyday personal items.\n9. The CITT also accepted that the goods marketed as “totes” or “tote bags” are considered to be similar to handbags.\n10. The North American term “purse” is synonymous to a handbag. However, the English term “purse” used in heading 42.02 and associated in the Explanatory Notes refers to a small pouch used to carry money that fits into a handbag (in other words, a \"change purse”).\n11. Products classified as handbags under suppressed subheading 4202.2X generally have the following properties:\n- Shape: Various (satchel, saddle, clutch, bucket, cross body, etc.)\n- Material: Made of leather or composition leather, sheeting of plastics, textile materials, vulcanised fibre, paperboard or metal.\n- Interior access: Various\n- Handles: May have one or two handles; a single shoulder or cross body strap; or no handle at all (clutch style).\n12. Handbags come in an assortment of styles and sizes and are designed to contain small personal items such as:\n- Wallet and/or change purse\n- Eyeglasses\n- Keys\n- Medication or cosmetics\n- Hair brush or comb\n- Mobile phone\n13. Bags designed to accommodate items other than personal items cannot be classified as handbags.\nExamples of handbags\nFigure 5 Image of a black clutch-type hand bag of textile material with a silver metal framed clasp type closure. Figure 6 Image of a light brown leather handbag with a shoulder-strap and a flap held shut by a belt-type strap. Figure 7 Image of a textured light brown tote handbag with two straps. The strap material is attached to the handbag from the bottom of the bag towards the opening, and forms a loop for carrying. The strap ends close to the bags opening. Access to the interior of the bag is through the top using a zipper. Figure 8 Image of a blue leather handbag with a handle and a cross-body strap. It has a solid circular base which extends from the circular base to form the bag which is closed at the top by drawstrings.\nHaversacks, knapsacks, packsacks and rucksacks (Backpacks)\n14. Rucksacks, knapsacks or packsacks (commonly known in North American as “backpacks”) are equipped with two shoulder straps to secure the pack onto the wearer’s back, while a haversack traditionally has one strap and is carried over the shoulder (see figure 11). They are all classified under suppressed subheading 4202.9X, based on the composition of their outer surfaces.\n15. For tariff classification purposes, bags designed to be worn on the back with shoulder straps are classified as backpacks. Provided they are equipped with straps for wearing on the back, this includes backpacks equipped with an insulated food or beverage cooler and backpacks for carrying laptops. However, this does not include child carriers which the CITT determined to be classified under heading 63.07 in Thule Canada Inc. (AP-2022-043)\n16. Backpacks are available in a variety of shapes and styles. Some suspend loosely, while others may be equipped with a metal frame and/or waist belt to help evenly distribute the pack’s load, but they generally have the following characteristics:\n- Shape: Typically sack or barrel-like in its basic form and may consist of a single large sack, or be subdivided into several compartments.\n- Material: Made of or covered with various materials, including leather or composition leather, sheeting of plastics, textile materials, vulcanised fibre or paperboard.\n- Interior access: These packs are accessible through the top and may have separate side pockets or compartments accessed through zippers, clasps, clips, drawstrings, etc.\n- Handles: The dominant characteristic of these packs is the presence of shoulder straps, although some may only have one shoulder strap. They can be also equipped with a grab handle or secondary accessories such as wheels or telescoping trolley handles.\nExamples of backpacks\nFigure 9 Image of a blue barrel-shaped backpack from three different views, a back view, side view and front view. The pack is made of blue textile material with black and darker blue accents and light gray straps that can be tightened to secure the pack or adjust the fit to the user’s body. It is equipped with a padded strap that can be attached around the user's waist, a top handle and its numerous compartments can be accessed using zippers. Figure 10 Image of a light purple purse-style bag with two shoulder-straps. It is equipped with a small handle at the top of the bag and a flap that close with a clasp. Figure 11 Image of a beige haversack-style bag with one shoulder-strap consisting of several compartments that can be accessed using zippers. Figure 12 Image of a black backpack made of textile material. It is composed of one main compartment with several side pockets, all of which are accessible by using zippers.\nTravelling-bags\n17. Travelling-bags are specifically named in heading 42.02 and are all classified under suppressed subheading 4202.9X, based on the composition of their outer surfaces.\n18. The term “travelling-bags” includes travel goods referred to as duffle bags, hand luggage, weekend bags, overnight bags, etc. Bags classified under the above suppressed subheading have the following characteristics:\n- Shape: Various (barrel, bucket, oblong, rectangular, etc.) Some may continue to hold their shape when empty, while others may collapse, be flattened, or folded.\n- Material: Travelling-bags are generally made of flexible material without being rigid like a suit-case. Although they do not have hard shell exteriors like suit-cases, they may have rigid bottoms.\n- Interior access: Typically accessed through the top of the bag with zippers, clasps, magnets, flaps, drawstrings, etc. and may have separate side pockets or compartments to facilitate travel storage organization.\n- Handles: Handles and/or shoulder straps are a prominent design characteristic of travelling-bags. Like suit-cases, travelling-bags may feature wheels and telescoping trolley handles that allow them to roll on the ground rather than be carried in the hand or on the shoulder.\nExamples of travelling-bags\nFigure 13 Image of a green travelling-bag with a side and top compartment, both accessed using zippers. It is equipped with two black handles and a black shoulder strap. Figure 14 Image of a beige barrel-shaped travelling-bag with top and side compartments accessible using zippers. It is equipped with two light brown handles that can be attached together by using Velcro. This bag also has a handle at one end and two shoulder straps along its length. Figure 15 Image of a travelling-bag made out of teal textile material with short white handles and thin white trim around its exterior. Both its top and side storage compartments can be accessed using zippers. Figure 16 Image of a black and grey travelling-bag with wheels and a telescoping trolley handle. This bag is equipped with top and side handles, as well as two carrying straps that can be joined by attaching them with a piece of Velcro. Its top and side compartments can be accessed using zippers.\nAdditional Information\nGuidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods .\nProcedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-29-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-29",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nRelated links\n- General rules for the interpretation of the Harmonized System\n- Canadian International Trade Tribunal\nSuperseded D memoranda\nMemorandum D10-15-29: Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02 , dated April 18, 2023 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-04-28",
+    "current_to": "2026-04-28",
+    "citation": "Memorandum D10-15-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-30-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-30",
+    "marginal_note": "Legislation",
+    "part": "“Furniture for domestic purposes”",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff 94.01 94.03",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-30-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-30",
+    "marginal_note": "Guidelines and general information",
+    "part": "“Furniture for domestic purposes”",
+    "division": "",
+    "heading": "",
+    "text": "Background\n1. This memorandum provides guidance on tariff classification of furniture under tariff items of headings 94.01 and 94.03 containing the term “for domestic purposes”. It follows decisions issued by the Canadian International Trade Tribunal (Tribunal) which provides specific guidance on the classification of such goods. See the Appendix of this memorandum for a list of the Tribunal decisions.\n2. The term “for domestic purposes” is not defined in the Customs Tariff or the Harmonized System (HS) Explanatory Notes to headings 94.01 and 94.03.\n3. The Tribunal has established that the intended use , rather than the actual use, of furniture is the test to determine whether or not furniture is classified in “for domestic purposes” tariff items. The Tribunal has also established that “for domestic purposes” should be given “a broad enough interpretation to include products that are used primarily in a domestic setting”.\n4. The Tribunal has further specified that design, characteristics, marketing and pricing are all factors to consider when determining whether or not furniture is “for domestic purposes”.\n“For domestic purposes”\n5. For purposes of this memorandum, the term “for domestic purposes” as it appears in headings 94.01 and 94.03 means goods primarily intended for use in a domestic setting, i.e. in and around the home (e.g., a single family house, an apartment, a condominium, a cottage or motorhome). For greater certainty “for domestic purposes” does not include goods primarily for business or commercial purposes nor goods primarily intended for any purpose away from the home, e.g. camping, sporting, performances or other recreational events.\n6. The tariff items “for domestic purposes” are paired with residual “other” tariff items for furniture that is not primarily intended “for domestic purposes”. Classification of furniture in the “other” tariff items is restricted to goods that are not “for domestic purposes”. Such goods are either equally intended for domestic and other purposes or primarily intended for non-domestic purposes.\n7. Examples of settings that are not considered “domestic” include: hospitals, care homes, schools, universities, libraries, religious institutions, offices, factories and workshops, retail stores, warehouses and storage facilities, hotels, bars, restaurants, theatres (movie, stage and musical), arenas and stadiums, bus and train stations, and airports.\n8. The fact that furniture is used in non-domestic settings does not disqualify it from being considered “for domestic purposes”. Because the term does not create an “end use” provision, the actual use of the furniture does not have to be primarily in or around domiciles for it to be considered “for domestic purposes”. It is the intended, not the actual use of the furniture that matters.\nFurniture Equally Intended for Domestic and Other Purposes\n9. The Tribunal has established that when furniture is equally intended for both domestic and non-domestic purposes, it is not classified under the “for domestic purposes” tariff items.\n10. Such furniture must have been intentionally designed for both domestic and non-domestic purposes for classification in the “other” tariff provisions as opposed to the “for domestic purposes” tariff items.\n11. The CBSA requires evidence which clearly demonstrates that the designer, manufacturer or vendor of the goods deliberately intended the dual purpose. Evidence to support a conclusion of dual purposes can take several forms, including business plans, supplier and vendor correspondences or meetings, marketing materials, design documents, financial and sales records, or other relevant contemporaneous documentation.\nTariff Classification Guidance\n12. It is the responsibility of the importer to provide complete and accurate information (with no misstatements or omissions of material facts) that establishes that a claim under “other” tariff items is correct.\n13. It is the CBSA policy that any evidence that furniture is intended for use in a domestic setting creates a presumption in favour of its classification under “for domestic purposes” tariff items. Importers must have evidence of non-domestic intended purpose for classification of such furniture in “other” tariff items.\n14. The CBSA will consider all objective and verifiable forms of evidence about the intended purpose of the furniture (such as the examples listed in paragraph 11).\n15. The CBSA will consider statements that refer to the motivation behind the furniture design if they originate from individuals with direct personal knowledge of the intended use of the furniture (e.g., the designer, the manufacturer or the retail buyer responsible for selecting furniture to be purchased). Direct personal knowledge can provide a level of objectivity that is helpful in establishing that goods are in fact intended for a dual purpose.\nFactors to Consider\n16. If an importer claims that furniture is not classified in a “for domestic purposes” tariff item, they should provide information that specifies aspects of the design, characteristics, marketing and pricing that support the conclusion that the furniture is equally intended for domestic and other purposes or primarily intended for non-domestic purposes.\n17. No single factor is individually decisive as to whether the primary intended purpose is not domestic. The final determination depends on an overall assessment of factors that takes into account all the information.\n18. The following factors must be considered to determine the intended purpose of a particular article of furniture, and therefore its classification as either “for domestic purposes” or “other”.\nA) Design and Characteristics of the Furniture\n19. Design is the planning of the characteristics of the furniture and the incorporation of any related specifications.\n20. Characteristics are the prominent attributes of the furniture.\n21. A specification is a requirement about the necessary functional attributes of the furniture.\n22. Durability, strength, stability, dimensions/size, maintenance requirements, weight, portability, comfort, ergonomics, appearance, style and function are aspects of the design and characteristics of furniture.\nB) Marketing and Sales\n23. A claim that furniture is equally or primarily marketed to the non-domestic market must be compared with the marketing efforts directed at domestic consumers.\n24. Marketing directed to the non-domestic market must be demonstrated over a period of time and a sequence of marketing activities, not in isolation or as a single occurrence.\n25. While the “for domestic purposes” and “other” tariff items are not “end use” provisions, the non-domestic market must be more than merely potential, incidental or occasional for classification in the “other” tariff items.\n26. Sales reports to substantiate that sales to non-domestic consumers are significant relative to sales to domestic consumers must be provided to the CBSA upon request.\nC) Pricing\n27. Absent evidence to the contrary, pricing at the low end of the pricing spectrum is evidence of personal, domestic and residential pricing, not commercial, institutional, office or hospitality pricing.\n28. In order for higher pricing to be accepted as evidence that furniture is not “for domestic purposes”, it must be associated with conformity to the specifications, the standards and/or the requirements of non-domestic purposes.\n29. Pricing at the high end of the pricing spectrum can be a reflection of high quality furniture.\nD) Standards\n30. “Standards” are design and construction requirements that are either: established and/or approved by a recognized body and expressed in documents establishing rules, procedures, specifications and guidelines; required by law in a given jurisdiction; or, de facto industry norms.\n31. Proof that furniture meets specific domestic or residential standards is evidence that it is “for domestic purposes”.\n32. Proof that furniture meets commercial, institutional, office or hospitality standards is evidence that it is not “for domestic purposes”.\n33. Proof that furniture meets general standards when considered alone is evidence of product quality, safety etc., or value or worthiness for money, not evidence of intended purpose.\n34. A statement that furniture meets domestic or general standards to appeal to non-domestic consumers can only be evidence that the furniture is not “for domestic purposes” if the statement originates from an individual with direct personal knowledge of the furniture.\n35. High quality furniture is a standard of both domestic and non-domestic (i.e. commercial, institutional, office or hospitality) consumers.\nE) Warranties\n36. A warranty available to the domestic wholesalers, distributors, retailers or consumers that excludes or omits commercial, institutional, industrial, office, hospitality or any other non-domestic use is evidence the furniture is “for domestic purposes”.\nAdditional information\n37. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n38. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-30-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-30",
+    "marginal_note": "Appendix",
+    "part": "“Furniture for domestic purposes”",
+    "division": "",
+    "heading": "",
+    "text": "CITT Appeal : AP-2019-006 , Ratana International Ltd. v. President of the Canada Border Services Agency\nCITT Appeal: AP-2017-052 Jardin de Ville v. President of the Canada Border Services Agency\nCITT Appeal: AP-2017-004 , Nouveau Americana DBA Nuevo Americana v. President of Canada Border Services Agency\nCITT Appeal: AP-2016-005 , Canac Marquis Grenier Ltée v. President of the Canada Border Services Agency\nCITT Appeal: AP-2013-021, AP 2013-022, AP-2013-023 and AP-2013-024 , Stylus Sofas Inc., Stylus Atlantic, Stylus Ltd. And Terravest (Sf Subco) Limited Partnership v. President of Canada Border Services Agency\nCITT Appeal: AP-2013-053 , Ikea Supply AG v. President of Canada Border Services Agency\nCITT Appeal: AP-2010-068 , 6572243 Canada Ltd. O/A Kwality Imports v. President of Canada Border Services Agency\nCITT Appeal: AP-2009-049 , Evenflo Canada Inc. v. President of Canada Border Services Agency\nCITT Appeal: AP-2003-020 , Alliance Ro-Na Home Inc. v. Commissioner of the Canada Customs And Revenue Agency\nCITT Appeal: AP-2001-065 , Alliance Ro-Na Home Inc. v. Commissioner of the Canada Customs And Revenue Agency\nCITT Appeal: AP-2000-015 , Costco Canada Inc. v. Commissioner of the Canada Customs And Revenue Agency",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-30-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-30",
+    "marginal_note": "References",
+    "part": "“Furniture for domestic purposes”",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-15-30 dated June 25, 2020",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-31-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-31",
+    "marginal_note": "Legislation",
+    "part": "Tariff classification of car seat covers",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nHeadings\n- 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14\n- 42.05 Other articles of leather or of composition leather\n- 63.04 Other furnishing articles, excluding those of heading 94.04\n- 87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05\n- 94.01 Seats (…) and parts thereof",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-31-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-31-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-31",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff classification of car seat covers",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\nPermanent car seat covers: These are covers for the permanent attachment to the backs, bottoms and frames of seats of automobiles and other motor vehicles. Permanent car seat covers may be equipped with elements and cut-outs for fixing and adapting them to seats and their frames. They can be made of different materials, and can consist of more than one piece for assembly to constitute a complete seat cover. After the seats are installed in the vehicle, the covers cannot generally be removed without first removing the seat from the vehicle.\nFor purposes of this administrative policy, it is understood that these covers are presented separately from the seats, and that “permanent attachment” means at least one of the following:\n- (i) the covers are physically incorporated into the seats, for instance, by being attached by an adhesive, stitching or the like\n- (ii) the covers are so affixed to the seats that they become practically inseparable, for instance by being attached by staples, bolts, screws or the like that would, at a minimum, require tools to remove the covers or\n- (iii) the covers are so attached to seats that removal of the covers would cause substantial damage to the seats from which they are removed\nProtective car seat covers: These are removable covers for seats of automobiles and other motor vehicles for adding comfort, thermal protection, design, etc. to seats. These covers are generally fitted with attachment straps, and are not intended for permanent attachment to seats nor as single-use covers.\nDisposable car seat covers: These are disposable covers for seats of automobiles and other motor vehicles, generally of plastic, used by mechanics, valets, auto body repair shops, etc. to temporarily protect the seats. These removable covers are intended for a single use after which they are discarded.\nAdminstrative policy\nParts or accessories of motor vehicles of headings 87.01 to 87.05:\n1. Heading 87.08 provides for “Parts and accessories of the motor vehicles of headings 87.01 to 87.05.” However, vehicle seats of heading 94.01 are specifically excluded from Chapter 87 by Section XVII General Explanatory Note (III)(C)(12). Consequently, even though car seat covers may be considered to be a “part” or an” accessory” of seats of automobiles and other motor vehicles in the common ordinary understanding of these words, they are not classified under heading 87.08.\n2. For information on the CBSA ’s administrative policy on “parts” and “accessories”, refer to Memorandum D10-0-1 , Classification of Parts and Accessories in the Customs Tariff .\nPermanent car seats covers:\nExample:\n3. Heading 94.01 covers vehicle seats and parts thereof.\n4. The Explanatory Notes to heading 94.01 state that this heading covers identifiable parts of seats, including in particular seat or backrest covers for the permanent attachment to a seat.\n5. In accordance with the General Explanatory Notes to Chapter 94, for permanent car seat covers to be classified as parts of seats of heading 94.01, they must be identifiable by their shape or specific features as parts designed solely or principally for vehicle seats, and not more specifically covered in another heading of the Customs Tariff .\n6. Permanent car seat covers are classified under subheading 9401.99, which provides for parts of seats.\n7. The following goods are not considered “parts” of car seats for tariff classification purposes and are not covered by heading 94.01:\n- seat covers which are intended to cover existing seat covers without permanent attachment to the seats\n- protective car seat covers\n- disposable car seat covers\n- any other seat covers not intended for permanent attachment\n- materials and pieces intended for car seat covers which are not yet sufficiently complete to be identifiable as permanent car seat covers or do not have the essential character of permanent car seat covers and\n- materials and pieces that require further fabrication (such as cutting to size or shape, etc.) before use as permanent car seat covers\n8. Classification of such goods is usually based on their constituent materials.\nProtective car seats covers:\nExample:\n9. Protective car seat covers serve to protect an already existing fully-finished car seat. They are not considered parts of goods of heading 94.01. Classification of such a good is based on its constituent materials and the application of the pertinent General Rules for the Interpretation of the Harmonized System (GIRs).\n10. Classification of a textile protective vehicle seat cover would fall under heading 63.04 which provides for other furnishing articles, excluding those of heading 94.04. Classification of a leather protective car seat would fall under heading 42.05 which provides for other articles of leather or of composition leather.\nDisposable car seat covers:\nExample:\n11. Disposable car seat covers are not considered parts of goods of heading 94.01. Classification of the single-use cover is based on its constituent material. Generally made of plastic, the classification would fall under heading 39.26 which provides for other articles of plastics.\nAdditional information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification, which is found on the CBSA website.\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-31-eng.html"
+  },
+  {
+    "id": "dmemo-D10-15-31-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-15-31",
+    "marginal_note": "References",
+    "part": "Tariff classification of car seat covers",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file N/A Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-15-31 dated November 5, 2020",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-15-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-31-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Information Requirements for Textiles and Textile Products",
+    "division": "",
+    "heading": "",
+    "text": "General information requirements for all textile commodities\n1. Separate descriptions are required for shipments containing more than one type of commodity.\n2. A full description is required for all textile and textile products. This includes the:\n- (a) Nature of the product (e.g., fibre, yarn, or fabric).\n- (b) Full trade name, specification numbers, and style.\n- (c) Fibre content – percentage by weight of each type of fibre must be shown. Use generic terms for fibres, e.g., wool, cotton, jute, nylon, polyester, viscose rayon, cellulose acetate, or polypropylene.\n- (d) Number of metres or units, whichever applies. If the products are sets, specify quantities of each article. For metres, specify whether they are linear metres or square metres, and give the width (in centimetres).\n- (e) Total net weight (of goods or material only, not including packaging such as bobbins, shells, or containers), stating the units used.\n- (f) Total weight, including support if required (e.g., sewing thread).\nInformation required for certain textiles and textile products\n3. These requirements include:\n- (a) Fibres (i) For silk and vegetable fibres, indicate stage of processing such as raw, retted, or scutched. (ii) For wool fibres, indicate stage of processing such as greasy, degreased, or carbonized. Specify if shorn or otherwise obtained (e.g., pulled wool). (iii) Specify the condition at the time of importation (e.g., slivers, laps, or rovings), and whether the product has been carded, combed, or otherwise processed. (iv) Indicate the staple length (in millimetres).\n- (b) Tow (i) Length (in metres). (ii) Turns per metre. (iii) Size per individual filament (in decitex). (iv) Total measurement (in decitex).\n- (c) Waste – Specify the type of waste such as noils, yarn waste, garnetted stock, lap and sliver ends, textile flock, or textile dust.\n- (d) Yarns, sewing threads, monofilament and strips (i) Yarns and sewing threads (1) Type of yarn such as staple fibre (spun or discontinuous), filament (continuous), high tenacity (for the purposes of the Harmonized Commodity Description and Coding System (HS)), textured, partially oriented yarn, gimped, chenille, loop wale-yarn, sewing thread, yarn impregnated, coated, or covered or sheathed with rubber or plastic. (2) Processing system used—for wool and animal hair. For wool, specify whether carded (woollen) or combed (worsted); for cotton, specify whether uncombed (carded) or combed. (3) Number of plies (e.g., single or multiple). For classification as sewing thread in the HS, yarn must be multiple (folded) or cable yarn. (4) Turns per metre (for filament yarns only). (5) Linear density/yarn size (in decitex). (6) Specify if put up for retail sale for the purposes of the HS. (7) Actual use (e.g., apparel, carpet, knitting, or embroidery). (8) Spun yarns, type of spinning used (e.g., ring-spun, open end, air-jet, worsted, core-spun). (9) For sewing thread, state whether the yarn has been dressed. For classification as sewing thread in the HS, yarn must be dressed. (10) For sewing thread, indicate final twist, \"S\" or \"Z.\" For classification as sewing thread in the HS, yarn must have a final \"Z\" twist. (11) For sewing thread, indicate the type of support and give weight (in grams) including weight of support. For classification as sewing thread in the HS, yarn must be put up on a support of a weight (including support) of not more than 1000g. (ii) Monofilaments (1) Measurement in decitex. (2) Cross-sectional dimension (in millimetres). (3) Length (in centimetres). (iii) Strip and the like Width or apparent width (in millimetres).\n- (e) Twine, cordage, ropes and cables (i) Linear density/yarn size (in decitex). (ii) Circumference (in millimetres).\n- (f) Netting of twine, cordage, or rope (i) Specify whether or not made-up. (ii) For made-up netting, specify the actual use (e.g., fishing nets, safety nets, net shopping bags, or hammocks).\n- (g) Fabrics (i) Construction (e.g., woven, felt, non-woven, knitted, crocheted, braided, knotted or wadding). (ii) If woven fabric indicate: (1) Width (in centimetres) and weight per unit area (grams per square metre). (2) Type of weave such as plain, twill (specify whether 3-thread, 4-thread, cross twill, or other), satin, or leno. (3) Type of fabric such as gauze, duck, printcloth, broadcloth, poplin, denim, corduroy, pile, chenille, terry, or billiard cloth. (4) Composition: a. Fibre content—percentage by weight of each type of fibre (e.g., percentage of cotton and polyester in a polyester-cotton fabric b. Type of fibre used (e.g., filament vs. staple fibres). c. Whether fabric contains elastomeric yarns. (5) State of processing such as unbleached, bleached, dyed, of yarns of different colours, or printed. Fabrics dyed white are considered bleached fabrics for the purposes of the HS. (Cross-dyed fabrics are classified as yarns of different colour for the purposes of the HS.) (6) Actual use (e.g., for apparel or tires). This information must be provided when using a tariff item that has a conditional relief requirement. Proof of actual certification is required (e.g., written certification from the actual user). (7) Specify whether the fabric has been brushed or napped. (8) Specify whether the fabric contains textured or non-textured yarns. (9) If containing 85% or more by weight of cotton, indicate linear density/yarn size of both warp and weft yarns (in decitex). (10) If of artificial or synthetic filament yarn, specify whether or not obtained from high tenacity yarn. (11) For woven pile fabrics, specify warp or weft pile, and indicate if uncut or cut. (12) If narrow woven fabric, specify if ribbon; indicate if fabric contains elastomeric yarn or rubber thread (specify percentage). (13) Micronage (average diameter in microns) of wool fibre, if required. (14) If made from strip, specify width of strip (in millimetres). (15) If made from monofilament, specify cross-sectional dimension of monofilament (in millimetres). (16) If claiming to be gauze of heading 58.03, specify the weave, often known as leno weave, and whether it is in accordance with Note 3 to Chapter 58. (iii) If wadding, felt, or nonwovens, indicate: (1) Process of manufacture such as spunbonded, meltblown, wet-laid, dry-laid, or needling. (2) If of filaments or staple fibres. (3) If impregnated, coated, covered, or laminated, and the polymer used. (4) Width (in centimetres) and weight per unit area (in grams per square metre). (5) Type of binder(s) used. (6) Actual use (e.g., as shoulder pads, cigarette filters, fabric softener, for use by a hairdresser, or for use as stuffing). (7) For wadding treated with an agglutinating substance, indicate whether the substance has penetrated into the inner layers. (8) Provide weight (in grams per square metre). (iv) If knitted or crocheted fabrics, indicate: (1) Type of fabric such as \"long pile\", looped pile, single knit, or double knit. (2) Knitting system used (i.e., warp or weft). (3) Width (in centimetres). (4) Actual use (e.g., for apparel or non-apparel). (5) For pile fabrics, specify if cut or uncut. (6) Whether it contains elastomeric or rubber thread, and the percentage. (7) If made from strip, specify width of strip (in millimetres). (8) If made from monofilament, specify maximum cross-sectional dimension of monofilament (in millimetres). (v) If impregnated, coated, covered, laminated, or rubberized fabrics, indicate: (1) Construction of the textile layer(s) such as woven, knitted, crocheted, or braided. (2) Fibre content—percentage by weight of each type of fibre (e.g., percentage of cotton and polyester in a polyester-cotton fabric. (3) Type of coating(s) used such as rubber, poly(vinyl chloride) (PVC), polyurethane, wax, or textile flock. (4) Whether entirely or partially impregnated, coated, covered, or laminated. (5) Whether impregnated, coated, covered, or laminated on one or both faces. (6) Indication on whether the coating is visible or not visible to the naked eye. (7) Whether cellular or non-cellular coating. If cellular, a full description of the fabric is required to determine if it is present merely for reinforcing purposes. (8) Width (in centimetres). (9) Actual use (e.g., painting canvas, book covers, wicks, fire hoses, tarpaulins, or tires). (10) For multilayered products, the information noted above must be given for each layer. (11) If coated with rubber, provide weight (in grams per square metre).\n- (h) Carpets (i) Specify type of construction (e.g., machine knotted, hand knotted, machine woven, hand woven, tufted, pile, or knitted). (ii) Specify whether or not made-up (e.g., made directly to size, hemmed, lined, fringed, or assembled). (iii) Dimensions. (iv) Trade designation for woven carpets such as Axminster, Wilton, Kelem, Schumacks, or Karamanie.\n- (i) Wall coverings, specify width (centimetres).\n- (j) Transmission or conveyer belts, specify width (millimetres). Specify whether they are in rolls, endless, or cut to length with the ends joined together or furnished with fastenings for joining them together.\n- (k) Textile articles for technical uses (i) Specify use such as for paper making machines, asbestos-cement machines, offset printing, or filters. (ii) Specify weight per unit area in grams per square metre.\n- (l) Articles of apparel and clothing accessories (i) Specify fibre content such as polyester, cotton, or rayon, and construction of the textile material from which the product is made such as knitted, crocheted, woven, nonwoven, coated, impregnated, or laminated. (ii) Specify type such as blouse, shirt, trousers, overcoat, cape, wind jacket, shorts, gloves, scarves, ties, bowties, tracksuit, swimsuit, or ski suit. (iii) If a knitted upper garment, indicate the number of stitches per centimetre both vertically and horizontally. (iv) Specify the gender and age of the individual for whom the articles are intended (e.g., babies, girls, women, boys, or men). Babies' garments and clothing accessories apply to articles for young children of a body height not exceeding 86 centimetres. (v) If men's or boy's shirts, indicate whether or not with a tailored collar. (vi) If knitted or crocheted jerseys, pullovers, or cardigans, or waistcoats of cotton or man-made fibres, or knitted or crocheted tracksuits of synthetic fibres, indicate if brushed or fleeced. (vii) If knitted or crocheted hosiery, specify yarn linear density/yarn size (decitex). (viii) If gloves, mittens, or mitts, state the use (e.g., for work, for dress, or for liners). (ix) If trousers, bib and brace overalls, breeches, shorts, nightshirts, night-dresses, or pyjamas of cotton, not knitted or crocheted, indicate the type of fabric (e.g., corduroy, denim, or flannelette). (x) If handkerchiefs, shawls, scarves, veils and the like, not knitted or crocheted, state the dimensions in centimetres (e.g., 40 centimetres by 60 centimetres).\n- (m) Bed linen, table linen, toilet linen, and kitchen linen (i) Specify function (e.g., bed sheets, pillowcases, tablecloths, serviettes, bath towels, or washcloths). (ii) If bed linen not knitted or crocheted, specify whether printed or not and whether of cotton or man-made fibres, specify type of fabric (i.e., flannelette, percale, or muslin).\n- (n) Other made-up textile articles (i) Specify type of article (e.g., curtains, interior blinds, bedspreads, wall hangings, sails, awnings, tents, dusters, cleaning cloths, life jackets, dress patterns, garment bags, racket covers, or face masks) and specify fibre content of the textile material. (ii) For tarpaulins, indicate if specially shaped (e.g., for vehicles or machines) and specify fibre content of the textile material. (iii) For belts, specify whether or not for occupational use (e.g., for electricians or aviators). (iv) For shoelaces, specify whether or not braided.\nAdditional Information\n4. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-15",
+    "marginal_note": "References",
+    "part": "Information Requirements for Textiles and Textile Products",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4500-6 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-17-15 dated April 28, 2005",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-15-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-38-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-38",
+    "marginal_note": "Legislation",
+    "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff 25.15 25.16 68.02 68.10",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-38-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-38",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs",
+    "division": "",
+    "heading": "",
+    "text": "Administrative Policy\nCrude or roughly trimmed stone\n1. As indicated in the Explanatory Note to heading 25.15, in order to be classified in Chapter 25, marble and granite monumental or building stone must be \"… presented in the mass or roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape\".\n2. Blocks of stone are excavated from the earth using primary saws or gang saws for thinner slabs, and radial saws for thicker slabs.\n3. Subheadings 2515.11 and 2516.11 provide for \"Crude or roughly trimmed\" stone.\n4. The Explanatory Note to Subheading 2515.11, which is also applicable to subheading 2516.11, describes \"crude\" as blocks or slabs of stone that have merely been split along their natural cleavage planes, which often have an uneven or undulating surface and frequently bear marks of the tools used to separate them (e.g., crowbars, wedges, picks, etc.).\n5. That same subheading note describes \"roughly trimmed\" stone as blocks or slabs that still have some rough, uneven surfaces which may have been crudely worked, for instance by hammer or chisel-type tools, after quarrying to remove bumps, lumps and other protrusions.\n6. It further states that the subheading also covers unshaped stone (quarrystone, rubble) broken from the quarry face using picks, explosives and similar means; it may have uneven, broken surfaces and irregular edges. The marks of quarrying (blast holes, wedge marks, etc.) are often visible. This type of stone is commonly used to build dykes, breakwaters, road foundations and the like.\n7. Finally, it specifically excludes blocks or slabs cut to a rectangular (including square) shape.\nStone merely cut, by sawing of otherwise, into a rectangular (including square) shape\n8. Subheadings 2515.12 and 2516.12 provide for stone \"merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape\".\n9. The Explanatory Note to subheading 2515.12, which also applies to subheading 2516.12, requires that the surfaces of stone that have been sawed bear perceptible traces of the sawing, whether by wire strand or other saws. Holding a sheet of thin paper to the stone and rubbing it gently and evenly with a pencil held as flat as possible may help discern the marks of the sawing, even on carefully sawn or very granular surfaces.\n10. It also specifies that rectangular, including square, blocks and slabs shaped other than by sawing (e.g., by working with a hammer or chisel) also fall in the subheading.\nStone that is both cut and roughly or crudely trimmed\n11. A block or slab of marble (heading 25.15) or granite (heading 25.16), which has a combination of \"crude or roughly trimmed\" sides and \"merely cut, by sawing or otherwise\" sides, is considered to be a composite good produced by various rock separation techniques. Classification at the subheading level will be resolved by the application of the General Rule for the Interpretation of the Harmonized System 3 (b) or 3 (c) , as appropriate.\n12. Pursuant to Rule 3 (b) , composite goods are classified as if they consisted of the material or component which gives them their essential character. In the case of the goods described in paragraph 11, the essential character would be determined based on the cutting technique used on the greatest percentage of surface area. Thus, for example, a square or rectangular block of granite with four larger sides out of six sides being merely cut, by sawing or otherwise, would be classified under subheading 2516.12. If four larger sides out of six sides are crude or roughly trimmed, then the subheading would be 2516.11.\n13. Classification at the tariff item level would be determined according to the cutting method used on those four larger surfaces. For example, if the greatest surface area was cut by sawing, the appropriate tariff item would be 2516.12.10. If the greatest surface area is cut by other means (e.g., hammer or chisel), then the tariff item would be 2516.12.90.\nMonumental or building stone\n14. Heading 68.02 covers monumental or building stone, which has been further worked. The Explanatory Note to heading 68.02 describes \"worked\", in this context, as beyond the process of shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring, or squaring by sawing. Operations which are considered to be beyond the simple processes to which Chapter 25 is restricted include, but are not limited to, bossing, dressing, sand-dressing, grinding, polishing, chamfering, honing, carving, bevelling, tumbling, furrowing, planning, moulding, turning, flaming, ornamenting and cutting to size.\n15. Blocks or slabs that have been produced by a stone-mason, sculptor and the like, for example, stones cut to size, are considered to have been worked beyond the stage of the quarry products of Chapter 25. The Explanatory Notes to heading 68.02 refer to such products as \"roughly sawn blanks\", non-rectangular sheets and \"bossed\" stone.\n16. Bossed \"natural\" styles of stones that have been specifically worked by a stone-mason or sculptor to have a \"raw\" rock-faced look are goods of heading 68.02, classified in subheadings 6802.91 , 6802.92 , 6802.93 and 6802.99 rather than as crude stones of Chapter 25. Such stones have been intentionally finished with rough protuberant faces and smooth edges for commercial purposes.\n17. Crude or roughly-trimmed block or slab stones which have not been cut to a rectangular (including square) shape remain classified in subheading 2515.11.\n18. One-dash subheading 6802.2 , encompassing two-dash subheadings 6802.21 , 6802.23 and 6802.29 , covers \"other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface\". One-dash subheading 6802.9 , which encompasses two-dash subheadings 6802.91 , 6802.93 and 6802.99 , covers stones not described by one-dash subheadings 6802.10 or 6802.2 .\n19. Thus, the distinction between one-dash subheadings 6802.2 and 6802.9 is whether or not the slabs were merely or simply cut or sawn and also have a flat or even surface.\nOne-dash Subheading 6802.2\n20. In AP-2001-017 , the Canadian International Trade Tribunal (CITT) stated that a final product is not the sole litmus test for determining whether the product falls into the one-dash subheading group 6802.2; a stone being precisely cut to size is not necessary. Furthermore, if slabs are priced by weight, rather than by dimension, that is not a guarantee that they will require further processing.\n21. CITT Appeal AP-90-081 further clarified that processes such as honing or polishing can be used to create a flat or even surface ( i.e., a surface that has been smoothed) without the goods being excluded from subheadings 6802.21 , 6802.23 or 6802.29 .\n22. CITT Appeal AP-2001-017 also confirms that for the purposes of subheading 6802.21 , 6802.23 , and 6802.29 , stone slabs are not considered to be \"simply cut or sawn\" if they have undergone further processing, such as bevelling, after being cut. According to dictionary definitions, \"simply\" means in a plain and unadorned way.\n23. Slabs of 6802.21 , 6802.23 and 6802.29 have simply been worked to create a surface that has been flattened and smoothed. The edges will not have been further worked beyond a simple even cut. Furthermore, they may or may not be cut to size as mentioned in paragraph 20 (above). The working processes must remain simple, plain and unadorned, and will be used solely to create flat even surfaces. Further working operations which are beyond the \"simple\" cut or sawn workings of 6802.21 , 6802.23 and 6802.29 are similar to the processes not permitted in Chapter 25 and listed in paragraph 14 (above), unless those processes are simply used to create a flat even surface.\nOne-dash Subheading 6802.9\n24. Slabs of 6802.91 , 6802.93 and 6802.99 will have been further worked beyond flattening and smoothing operations, and will have more than simply cut or sawn edges. Therefore, these subheadings include stone subjected to processes such as bevelling, edge work, carving, moulding, ornamentation or further worked in numerous other ways.\n25. The Canadian International Trade Tribunal (CITT) observed in AP-90-081 , that classification under tariff item 6802.91.00 would have been appropriate if the stone slab had been specifically cut or sawn into final products.\nCommercial and geological marble and granite\n26. The tariff classification of stone is based on its mineralogical properties, as well as its physical form (i.e., crude or worked). Thus, marble and granite are classified according to their geological characteristics.\n27. The commercial, trade or industry usage of the terms \"marble\" and \"granite\" do not always match the geological definitions and compositions necessary to be classified in subheadings 6802.21 and 6802.91 , or 6802.23 and 6802.93 , respectively.\n28. Commercially, the terms granite and marble are also applied to stones with a granite/marble-like appearance but that are properly classified in either heading 68.02 , subheadings 6802.29 and 6802.99 , or as artificial stone of heading 68.10. The terms are often used to describe any type of natural and artificial hard stones that can take a polish.\n29. The classifications of marble and granite at the subheading levels of heading 6 8.02 should be cross-referenced with the Explanatory Notes in headings 25.15 and 25.16 , respectively, as well as to the mineralogical composition.\nMarble\n30. The Explanatory Note to heading 25.15 states that marble is a hard calcareous stone, homogeneous and fine-grained, often crystalline and either opaque or translucent. Marble is usually variously tinted by the presence of mineral oxides (coloured veined marble, onyx marble, etc.) but there are also pure white varieties.\n31. Geological marble is a metamorphosed limestone or dolostone (e.g., dolomite) that is so thoroughly re-crystallized that much or all of the sedimentary and biologic textures are obliterated. Most true marbles are deformed rocks in which original bedding planes have been folded, crumpled, or otherwise distorted. Geological marble is classified under subheadings 6802.21 or 6802.91 .\n32. Many crystalline limestones, travertines and serpentine, and other crystalline rock composed predominantly of calcite that are capable of taking a polish may be referred to commercially as marble but are not classified as such. Serpentine (or ophite) is a metamorphosed igneous rock. Travertine is a dense, commonly banded and cellular limestone. It is also a hard, dense form of tufa. Serpentine is classified under subheadings 6802.29 or 6802.99 . Travertine, while distinct from marble, is specifically provided for by name in subheadings 6802.21 and 6802.91 .\nGranite\n33. The Explanatory Note to heading 25.16 states that granite is a very hard, course-grained igneous rock formed by the agglomeration of quartz crystals with feldspar and mica. It varies in colour (grey, green, pink, red, etc.) according to the relative proportions of these three substances and the presence of iron oxide or manganese oxide.\n34. Geological granite is a visibly crystalline rock with interlocking texture and composed essentially of alkali feldspar and quartz. The granite family consists of granite proper and granodiorite. Both contain quartz, and most contain minor accessory minerals such as biotite, muscovite, hornblende, and pyroxene. Pophyry is a finely grained, slightly translucent variety of granite. Geological granite is classified under subheadings 6802.23 or 6802.93 .\n35. Feldspathic rocks of visibly granular or gneissic texture, as well as syenite, gabbro, anorthosite, and other plutonic igneous rocks, may be referred to commercially as granite but are not classified as such.\n36. Geological granite does not include granitoid rocks, such as Syenite and Diorite, which contain essential feldspar, but no quartz. They are not considered to be granite for tariff classification purposes, but are instead classified under subheadings 6802.29 or 6802.99, as appropriate. Syenite contains predominately alkali feldspar. Diorite contains predominately calcium feldspar.\n37. Fine-grained igneous rocks such as diabase (or dolerite) or basalt are sometimes commercially called black granite. Rocks (e.g., monzonite) with approximately equal proportions of calcium feldspar and pyroxene, categorized as gabbro or norite, are also often referred to as black granite. All are classified under subheadings 6802.29 or 6802.99 , as appropriate.\n38. Other commercial granites are commonly named for the quarry or location where they are found, with names modified by adjectives giving color, texture, or some exotic description.\n39. Rocks with mineral composition of the granite family but with a texture that show distinct planar or linear properties owing to the parallel alignment of mineral grains are called gneiss. Gneiss may have originally been granite but heat and pressure have changed it to a unique stone by recrystallization. This new rock is physically very different from geological granite, although it has a similar chemical composition. Gneiss is classified as an \"other stone\" in subheadings 6802.29 or 6802.99 .\n40. Ecaussine is a geologically distinct stone and thus not classified as either marble or granite, although it may be named \"petit granit\", \"Belgium granite\" or \"Flanders granite\" commercially. It is a bluish-grey stone with an irregular crystalline structure and contains many fossilised shells. For tariff classification purposes, it falls under subheadings 6802.29 or 6802.99 .\nArtificial stone\n41. Heading 68.10 covers articles of artificial stone, concrete or cement. Artificial stone is also known as agglomerated stone, faux stone, engineered stone, cultured stone, man-made stone, stone veneer, etc.\n42. Artificial stone of heading 68.10 is an imitation of natural stone consisting of pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, quartz, porphyry, serpentine, etc.) uniformly bound or agglomerated with a binding material such as plastics, cement, lime, etc. Articles of artificial stone include those of \"terrazzo\", \"granito\", etc. Then quartz of various sizes is introduced into the mixture, artificial stone can look very much like natural marble or granite.\n43. Only products consisting of agglomerated natural stone material can be classified as artificial stone in heading 68.10 . If the agglomerated material is other than stone, such as a synthetic chemical or a mineral, then the product could not be classified in heading 68.10 .\n44. A synthetic chemical combined with plastics would be classified as plastics in Chapter 39. A mineral material (other than stone) combined with plastics would also be classified as plastics in Chapter 39, if the plastics imparts the essential character to the product, or as articles of other mineral substances in heading 68.15, if the mineral substance imparts the essential character to the product.",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-38-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-38",
+    "marginal_note": "Additional Information",
+    "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs",
+    "division": "",
+    "heading": "",
+    "text": "45. For certainty regarding the tariff classification of a product, importers may request an Advance Ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advanced Rulings for Tariff Classification .\n46. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-38-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-38",
+    "marginal_note": "References",
+    "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: Memorandum D11-11-3 AP-90-081 : Importation/Exportation Y&Y v. The Deputy Minister of National Revenue for Customs and Excise AP-2001-017 : Active Marble & Tile Ltd. V. The Commissioner of the Canada Customs and Revenue Agency Superseded memorandum D: D10-17-38 dated May 19, 2010",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-38",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: This memorandum outlines and explains the tariff classification of metal ores and concentrates of headings 26.01 to 26.17 made up of more than one mineralogical species.\nKeywords: Policy; Trade; Imports; Memorandum; Legislation; Metal ores; Iron ore; Copper ore; Nickel ore; Lead ore; Zinc ore; Silver ore.\nOn this page Updates made to this D-memo Guidelines Documentation Additional Information References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Documentation\n- Additional Information\n- References Applicable legislation Related D memoranda Superseded D memoranda Issuing office\n- Contact us",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Most metal ores and concentrates contain more than one mineralogical species.\n2. Shipments of metal ores and concentrates consisting of different materials or made up of different components are accompanied with documents which show the value and the weight of the shipment and the proportion of each of the metals contained in the ores and concentrates. This description or proportion on import documents is generally expressed in Kilograms per Short Dry Ton (KGM/SDT).\n3. Ores and concentrates made up of more than one mineralogical species are to be classified generally in headings 26.01 to 26.17, by the application of General Interpretative Rules. If classification by Rule 1 cannot be determined, Rule 3(b) is applicable, or failing that, Rule 3(c) will apply. (For further information, please refer to Memorandum D10-13-1: Tariff Classification of Goods )\n4. In accordance with Rule 3(b): metal ores and concentrates consisting of different materials or made up of different components will be classified as if they consisted of the material or component which gives the ores and concentrates their essential character.\n5. There are several methods that may be used to determine the essential character of a shipment of metal ore, or its concentrates.\n- In most cases, the Canada Border Services Agency (CBSA) recommended method is based on the declared weight proportion of each constituent metal contained in the mixture, with the metal comprising the greatest weight determining the heading, subheading and statistical suffix within Chapter 26 for the entire shipment. This is the most stable and consistent method.\n- It can also be deduced by the origin of the ores and concentrates, that is, the metal for which the mine was established. However, the origin of the ores and concentrates (for example, gold mine, silver mine) is not always specified on the documents submitted to the CBSA at the time of the original declaration,\n- It can also be determined by the market value of each of the metals contained in the ores and concentrates, with the metal having the highest value determining the heading within Chapter 26 for the entire shipment. However, the value of the individual metals is not an appropriate basis, as market value fluctuates with market conditions and is not consistent.\n6. When metal ores and concentrates cannot be classified by reference to Rule 3(b), they will be classified according to Rule 3(c), under the heading, subheading and statistical suffix which occurs last in numerical order among those which equally merit consideration.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "Documentation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "7. Once the heading, subheading and statistical suffix have been determined by the application of the above guidelines, each of the metals identified on the documentation must be accounted for on a separate line for statistical purposes on the Customs Accounting Declaration (CAD). For example, a different statistical suffix (classification number) must be used in separate lines for each metal identified in the shipment per tariff item employed. (For further information on filling out a CAD , please refer to Memorandum D17-1-10: Coding of Customs Accounting Documents .)\n8. For example, a concentrate or a metal ore contains .02835 KGM of gold per metric ton and 14 KGM of copper per SDT . Two separate lines will be necessary for this importation. The two classification numbers declared will be 2603.00.00.10 for the copper content, and 2603.00.00.50 for the gold content, according to the Customs Tariff . Based on the declared weight proportions, if the total shipment consists of one metric ton of mineral ore, the quantities for each line will be .02835 KGM of gold and 14 KGM of copper.",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "Additional Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "9. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3: Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-39-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-39",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Tariff\nRelated D memoranda\n- D10-13-1: Tariff Classification of Goods\n- D11-11-3: Advance Rulings for Tariff Classification\n- D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD10-17-39 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-22",
+    "current_to": "2026-01-22",
+    "citation": "Memorandum D10-17-39",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-40-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-40",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Woven Chenille Fabrics",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\nSection XI, Note 2\n2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.\n(B) For the purpose of the above rule:\n- (a) Gimped horsehair yarn (heading 51.10) and metallized yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;\n- (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;\n- (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;\n- (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.\n(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.\nHeading 58.01 (relevant portions)\n58.01: Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. Of cotton:\n5801.26.00 00: - - Chenille fabrics - Of man-made fibres:\n5801.36.00 00: - - Chenille fabrics\n5801.90: - Of other textile materials\n5801.90.90.00: - - - Other",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-40-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-40",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Woven Chenille Fabrics",
+    "division": "",
+    "heading": "",
+    "text": "1. Pile fabrics are generally composed of a ground or base fabric using warp and weft yarns, which support the pile surface. The pile can be raised loops, tufts (cut loops), cut interlacings of double cloths, or other yarns or fibres deliberately placed to stand away from the fabric.\n2. Chenille fabrics have a pile that is created by the use of chenille yarns. Explanatory Note (B) to heading 58.01 states that:\n\" Chenille fabrics are very similar to the chenille carpets of heading 57.02; like these, their pile surface (usually on both sides) is produced by chenille yarns. They are generally manufactured by means of an additional weft of chenille yarn or by inserting chenille yarn, in different lengths and colours, into the warp during weaving of the ground fabric. \"\n3. Chenille yarn is described in Explanatory Note (B) to heading 56.06, as follows:\n- (a) Chenille yarn consists generally of two or more strands of textile yarn twisted together and gripping short ends of textile yarn that may be practically perpendicular to them; the strands are sometimes maintained in loops formed on a hosiery loom. In all cases, it looks like yarn tufted with pile threads throughout its length. It is usually manufactured directly on special looms (ring twister and Raschel knitting machines, for example) or by cutting up special leno fabric; in the latter process, after the fabric has been cut along either side of each group of warp threads, it is these warp threads (ground and crossing threads) which serve as support in the chenille yarn, and the weft which forms the pile.\n- (b) The heading also covers chenille yarn obtained by fixing textile flock to a core of textile yarn. In this process the core yarn passes through a glue bath and subsequently through a chamber where the textile flock is fixed radially to the core under influence of a high-tension electrostatic field.\n- (c) Chenille yarn is used, inter alia, in the manufacture of chenille fabrics (heading 58.01) or of numerous articles such as furnishings, bedding, carpets, trimmings, apparel.\n4. In classifying fabric containing chenille yarn where the textile material of the loop or tuft differs from that of the ground fabric, reference must be made to Subheading Note 2 to Section XI.\n5. Part (A) to that note directs that products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.\n6. Part (B) provides three instructions for the application of this rule:\n- (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;\n- (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;\n- (c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.\n7. Subheading Note 2 to Section XI indicates that in classifying textile products consisting of a ground fabric and a pile surface, no account shall be taken of the ground fabric. Fabrics containing chenille yarns qualify as a pile fabric, as outlined in the Explanatory Notes to heading 58.01. Paragraph (B) of Subheading Note 2 therefore applies, and the ground fabric is not taken into account in the determination of classification.\n8. Accordingly, the classification of chenille fabrics is based on the composition of the chenille yarn and occurs under the provisions of heading 58.01.\n9. The exception is instances in which chenille yarns are minimal or incidental to the composition of the fabric, such as in the presence of an occasional decorative emblem or tuft of chenille yarn. In terms of a percentage measurement, this exception would apply to cases where the percentage of chenille yarn is less than 1% of the total composition of the fabric. In such cases, the fabric will not be regarded as a chenille (or pile) fabric, and classification will be based on composition and construction of the entire fabric.",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-40-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-40",
+    "marginal_note": "Additional Information",
+    "part": "Tariff Classification of Woven Chenille Fabrics",
+    "division": "",
+    "heading": "",
+    "text": "10. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-40-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-40",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Woven Chenille Fabrics",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 5801.26, HS 5801.36 Legislative references: Customs Tariff Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: Memorandum D11-11-3 Superseded memorandum D: D10-17-40 dated March 23, 2006",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-40",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-41-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-41",
+    "marginal_note": "Legislation",
+    "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff\n71.02 Diamonds, whether or not worked, but not mounted or set.\n7102.10.00 - Unsorted\n- Industrial:\n7102.21.00 - - Unworked or simply sawn, cleaved or bruted\n7102.29.00 - - Other\n- Non-industrial:\n7102.31.00 - - Unworked or simply sawn, cleaved or bruted\n7102.39.00 - - Other\n71.05 Dust and powder of natural or synthetic precious or semi-precious stones\n7105.10.00 - Of diamonds\nHarmonized System Explanatory Notes\nHeading 71.02 (in part)\nThe heading covers unworked stones, and stones worked, e.g., by cleaving, sawing, bruting, tumbling, faceting, grinding, polishing, drilling, engraving (including cameos and intaglios), preparing as doublets, provided they are neither set nor mounted.\nSubheading 7102.10\nBefore \"unworked\" or rough diamonds are marketed as \"industrial\" or \"non-industrial\" they are graded and sorted in terms of technical criteria by diamond experts. The technical criteria include weight (mass) and crystallographic suitability for cutting. Account is also taken of shape, transparency, colour and clarity or quality of crystals.\nThis subheading covers those lots (i.e., parcels) of diamonds or single diamonds which have not been submitted to such expert examination.\nThis subheading also includes parcels of rough diamonds that have only been sieved and that are packaged according to size without having been submitted to further expert examination.\"\nSubheadings 7102.21 and 7102.29 (in part)\nThese subheadings cover the following natural diamonds:\n(1) Diamonds proper, that is to say, transparent or translucent diamonds which because of their characteristic features cannot, normally be used for jewellery or for goldsmiths' or silversmiths' wares.\n(2) Black diamonds, and other polycrystalline diamond-aggregates, including carbonados, which are harder than transparent diamonds.\n(3) Bort proper, that is to say, opaque diamonds and other diamonds (including waste from working diamonds), normally unsuitable for cutting.\n(4) Diamonds which because of their characteristic features (colour, clarity or quality, transparency, etc.) are destined for precise, particular uses in industrial applications (such as dressers, wire-drawing dies, or diamond anvils), but which are also suitable for use in jewellery.\nThese diamonds are generally intended for setting in tools (diamond cutting tools, boring tools, etc.) or fitting to machine accessories or machinery.\nSubheading 7102.21 covers:\n(1) Diamonds in their natural state, i.e., as they occur in deposits or extracts from the parent rock, sorted into lots or parcels.\n(2) Diamonds simply sawn (e.g., into thin strips), cleaved (by splitting along the natural plane of the layers) or bruted, tumbled or which have only a small number of polished facets (e.g., so-called windows, which are mostly made to allow expert examination of the internal characteristics of the rough diamond) i.e., stones which have only a provisional shape and clearly have to be further worked. The strips may also be cut into discs, rectangles, hexagons or octagons, provided that all the surfaces and ridges are rough, matt and unpolished.\n(3) Tumbled diamonds of which the surface has been rendered glossy and shiny by chemical treatment, also known as chemical polishing. Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel, but are loaded – in bulk – into a chemical reactor.\n(4) Broken or crushed diamonds.\nSubheading 7102.29 covers polished or drilled diamonds, and engraved diamonds (other than diamonds engraved for identification purposes only).\nSubheadings 7102.31 and 7102.39\nThese subheadings cover natural diamonds which, because of their characteristic features (colour, clarity or purity, transparency, etc.) are suitable for use by jewellers, goldsmiths or silversmiths.\nSubheading 7102.31 covers:\n(1) Diamonds in their natural state, i.e., as they occur in deposits or extracts from the parent rock, sorted into lots or parcels.\n(2) Diamonds simply sawn, cleaved (by splitting along the natural plane of the layers), bruted or which have only a small number of polished facets (e.g., so-called windows, which are mostly made to allow expert examination of the internal characteristics of the rough diamond), i.e., stones which have only a provisional shape and clearly have to be further worked.\n(3) Tumbled diamonds of which the surface has been rendered glossy and shiny by chemical treatment, also known as chemical polishing. Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel, but are loaded – in bulk – into a chemical reactor.\nSubheading 7102.39 covers:\n(1) Polished diamonds having multiple flat polished surfaces or facets, which do not require to be further worked before being used in jewellery.\n(2) Drilled diamonds, engraved diamonds (including cameos and intaglios) and diamonds prepared as doublets or triplets.\n(3) Diamonds which were subjected to polishing and drilling or engraving and were broken during these operations, as well as polished diamonds broken during their transportation or storage.\nSubheading 7102.39 does not cover:\n(a) Diamonds which have only a small number of polished facets (e.g., windows which are made to allow expert examination of the internal characteristics of the rough diamond) and which clearly have to be further worked;\n(b) Diamonds which have only been engraved for identification purposes.",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-41-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-41",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds",
+    "division": "",
+    "heading": "",
+    "text": "Unworked (Rough) Diamonds\n1. The term \"rough diamonds\" is used throughout the diamond trade. It does not, however, appear in the English version of the Customs Tariff . The French version of the Customs Tariff uses the term \"diamants bruts,\" which translates to English as \"rough diamonds.\" The Explanatory Notes to heading 71.02 also translate the term \"unworked stones\" as \"diamants à l'état brut.\" For purposes of heading 71.02, the term \"rough diamonds\" means diamonds that may have been cleaned but that have not been worked in terms of various diamond finishing processes, such as grinding, faceting or polishing.\n2. \"Rough diamonds\" may be sorted (as industrial or nonindustrial) or unsorted. \"Rough unsorted diamonds\" include parcels that have been sieved only and that are packaged according to size with no further examination. \"Rough sorted diamonds\" have been submitted to further expert examination and are sorted according to shape, transparency, colour and clarity or quality of crystals.\n3. \"Rough diamonds\" that have been engraved for identification purposes only are still classified as unworked diamonds.\n4. \"Rough diamonds\" include tumbled diamonds where the surface has been rendered glossy and shiny by chemical treatment (chemical polishing). Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel, but are loaded – in bulk – into a chemical reactor.\n5. The term \"rough diamonds\" also applies to diamonds with a single facet or window and to diamonds referred to as \"marked roughs.\" Before sale or cutting, a cutter may remove a very small part of the outer layer (skin) of the \"rough diamond\" in order to examine the interior of the diamond and assess its characteristics. \"Marked roughs\" are diamonds that have been marked by a cutter or gemologist to show the desired direction of cutting and polishing.\n6. The descriptions \"partially polished rough diamonds\" and \"partially polished diamonds\" are also used in the diamond trade. These are not rough diamonds (unsorted or unworked) for purposes of the Harmonized System. The classification of such diamonds is determined on the basis of the cutting and polishing processes that have been completed. For example, gem-quality diamonds with a round brilliant cut made by simply sawing (table facet), cleaving or bruting are classified under subheading 7102.31. Similar diamonds, which have been further faceted (blocked) or finished (brillianteered), but not polished, are classified under subheading 7102.39.\n7. Rough diamonds are classified either as \"Unsorted\" of subheading 7102.10 or \"Unworked\" of subheadings 7102.21 or 7102.31.\nUnsorted Diamonds\n8. \"Unsorted diamonds\" of subheading 7102.10 have been separated from the surrounding earth. No determination has been made as to whether they are industrial or nonindustrial diamonds. They may have undergone surface cleaning and primary sorting for the purposes of government valuation and they may also have been sieved and/or weighed, and grouped on the basis of weight. No other work (e.g., faceting, grinding, polishing) has been done. The work completed on these diamonds (e.g., cleaning, weighing) does not involve technical experts or trained sorters and does not result in diamonds being ready for market.\nUnworked Diamonds\n9. Unworked diamonds have not been subject to any finishing work processes, e.g., faceting, grinding, or polishing. They have undergone final sorting, in which they have been sorted and graded into lots by a trained technician or sorter. The determination of industrial or non-industrial (gem and near gem) is made at this stage without regard to the actual end use. Unworked diamonds are classified under subheading 7102.21 (industrial) or subheading 7102.31 (non-industrial).\n10. These subheadings also include simply sawn, cleaved or bruted rough diamonds – processes that prepare the stones for their optimum use. Rough diamonds may be sawn into provisional shapes (spheres, discs, rectangles, hexagons or octagons) provided all surfaces and ridges are rough, matt and unpolished.\n- (a) \" Sawn \" means that the diamond has had a piece cut from it against the cleavage plane by a blade or laser. This process often produces the table facet.\n- (b) \" Cleaved \" means that the diamond has been split along the natural plain of the layers into two or more pieces. It is done to remove impurities or irregularities. Some rough diamonds are well formed and do not need to be cleaved.\n- (c) \" Bruted \" or \"girdled\" means that the diamond has been rounded around its widest circumference by lathing. This procedure is performed only for diamonds that are to be finished as round, brilliant stones.\nOther Worked Diamonds\n11. Other worked diamonds, other than those that are sawn, cleaved or bruted, are classified under subheading 7102.29 or 7102.39. These other processes include faceting, grinding, polishing, drilling, engraving (including cameos and intaglios, but not diamonds engraved for identification purposes only) preparing as doublets, as well as blocking (lapping, cross working) or brillianteering.\n- (a) \" Faceting \" means to polish the stone to show its colours to the best advantage, trim it to eliminate flaws and give added symmetry, and arrange surface planes so that a maximum of light is thrown back.\n- (b) \" Polishing \" means the reduction of a rough or irregular surface to a smooth flatness or curvature. This is the final operation in fashioning a diamond; it is used both in blocking (lapping) and brillianteering as well as faceting.\n- (c) \" Drilling \" means to produce extremely small holes, with solid steel tapered needles employed with loose diamond abrasive spun at high revolutions per minute (RPM).\n- (d) \" Grinding \" means the process to obtain a flat surface before sanding and polishing, using carborundum or diamond grit.\n- (e) \" Sanding \" removes the scratches left by the cutting operation.\n- (f) \" Blocking (lapping, cross working) \" means the process of placing the first 18 (main) facets on a diamond brilliant – 17 if there is no culet. (A culet is the point on the bottom of a diamond's pavilion. During the manufacturing process, the culet is often polished as a flat facet so that it does not get chipped as the other facets are polished.)\n- (g) \" Brillianteering \" means the process of placing and polishing the 40 remaining facets on a brilliant cut diamond.\n- (h) \" Intaglio \" and \" cameo \" are terms used to differentiate between engravings cut below the surface of a stone (intaglio) and those that stand out in relief above a flat surface background of a stone (cameo).\n- (i) \" Diamond doublet \" means an infrequently encountered assembled stone, consisting either of a diamond crown and a pavilion of another colourless material or two pieces of diamond cemented together.\n12. Previously cut and polished diamonds that are damaged and chipped and require repolishing or recutting are still classified as worked diamonds since they have already undergone a cutting and polishing process. They are not considered rough diamonds for classification purposes. These diamonds may be exported for repair e.g. recut, repolished and then returned as cut and polished diamonds. These are not to be confused with damaged or crushed diamonds that have not undergone further processing or cannot be identified as having been previously cut and polished.\n13. Diamond dust and powder particles less than or equal to 1,000 microns are classified under subheading 7105.10 and are not considered to be rough diamonds. Subheading 7102.21 covers broken or crushed rough diamonds of a diameter greater than 1,000 microns.\nKimberley Process\n14. Canada, along with many other countries, has participated in the international \"Kimberley Process,\" and its development of proposals for an international certification scheme for the control of the import and export of rough diamonds. Under The Export and Import of Rough Diamonds Act (Natural Resources Canada), in effect since January 1, 2003, imports and exports of rough diamonds in Canada need to be accompanied by a Kimberley Process Certificate. Trade in rough diamonds with non-participants in the scheme is prohibited. For the purposes of the Kimberley Process, rough diamonds are classified under subheadings 7102.10, 7102.21 and 7102.31.",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-41-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-41",
+    "marginal_note": "Additional Information",
+    "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds",
+    "division": "",
+    "heading": "",
+    "text": "15. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-17-41-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-17-41",
+    "marginal_note": "References",
+    "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 7102.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-17-41 dated November 1, 2006",
+    "history": "",
+    "last_amended": "2023-01-20",
+    "current_to": "2023-01-20",
+    "citation": "Memorandum D10-17-41",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of agricultural goods subject to tariff rate quotas Key content: outlines requirements for importation of goods subject to tariff rate quotas; explains when lower rates of duty apply; and when and how to obtain import permits for tariff rate quota goods. Keywords: Imported goods, agricultural goods, tariff rate quotas, import permits",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D10-18-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines General and legislative overview Obtaining an import permit for tariff rate quota goods First come, first serviced quota administration Administrative guidelines (for products other than wheat barley, wheat products and barley products) Inspection and release Accounting (final) Warehousing Proper documentation Monitoring and verification Advance rulings\n- Appendix: Consolidated listing of agricultural goods subject to tariff rate quotas\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D10-18-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to:\n- clarify legislation related to World Trade Organization (WTO) margarine and dairy food preparations;\n- reflect the changes to Global Affairs Canada contact information;\n- provide instructions on how to declare goods included on the Import Control List (ICL) using the new Commercial Accounting Declaration (CAD) process.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D10-18-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General and legislative overview\n1. Agricultural goods included on the Import Control List ( ICL ), established under the Export and Import Permits Act (EIPA), are grouped into different categories, called tariff rate quotas (TRQs) each with an established import access quantity (or quota).\n2. Under the TRQ system, agricultural goods are classified under within access commitment tariff items or over access commitment tariff items as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Imports within the quota are subject to lower rates of duty under the within access commitment tariff items and imports over the quota are classified under the over access commitment tariff items and may be subject to a higher rate of duty. A consolidated listing of the agricultural goods subject to TRQs is provided in the Appendix to this memorandum. For the most up-to-date information regarding goods included on the ICL, importers can refer to the Department of Justice website or the Global Affairs Canada website.\n3. Subsection 10(1) of the Customs Tariff grants the Canada Border Services Agency (CBSA) the authority to classify goods under a tariff item, in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules.\n4. Subsection 10(2) of the Customs Tariff provides that goods imported under the authority of a permit issued under section 8.3 of EIPA, in compliance with the conditions of that permit, may be classified under a within access commitment tariff item.\n5. Global Affairs Canada is responsible for administering import allocations and issuing import permits with respect to agricultural goods included on the ICL. Control over imports of within access commitment TRQ goods is exercised in one of two ways: through shipment-specific permits issued by Global Affairs Canada, or under a general import permit (GIP) on a first come, first served basis administered by the CBSA.\n6. The TRQ goods may be imported under the authority of either a shipment-specific import permit or a general import permit (GIP) issued by Global Affairs Canada. A shipment-specific import permit or a GIP issued under section 8.3 of EIPA is necessary for all agricultural TRQ goods to be classified under a within access commitment tariff item pursuant to subsection 10(2) of the Customs Tariff . A GIP issued under subsection 8(1.1) of the EIPA, such as the GIP No.100, Eligible Agricultural Goods, allows all eligible importers to import TRQ goods that are classified as over access commitment.\n7. A shipment-specific import permit is not required by the CBSA to release TRQ goods but is required by Global Affairs Canada for compliance with the EIPA. Importers should refer to the D19 Memoranda series for information regarding the requirement for other types of permits in relation to these goods from other government departments. 8. It is worth noting that some over access commitment tariff items may have lesser rates of duty for certain preferential tariff treatments (e.g., UST). When this is not the case, the Most-Favoured-Nation Tariff treatment rates of duty are applied. The List of Tariff Provisions, set out in the Schedule to the Customs Tariff , indicates which tariff treatments are applicable to which tariff items. Obtaining an import permit for tariff rate quota goods 9. For all agricultural TRQs, except for the following World Trade Organization (WTO) TRQ for margarine, wheat, barley, wheat products, barley products, and dairy food preparations, an importer must obtain an import allocation from Global Affairs Canada and an associated valid shipment-specific permit issued by Global Affairs Canada under subsection 8.3(1) of the EIPA for individual shipments against this allocation, prior to importation of the TRQ goods. That is, an importer who received an allocation of the available quota from Global Affairs Canada must obtain an import permit which allows, subject to the conditions of the permit being met, goods to be classified under an applicable tariff item that is subject to the lower, within access commitment rate of duty. 10. For WTO margarine, wheat, barley, wheat products, barley products, and dairy food preparations, where there is no import allocation and the quota has not been exceeded, Global Affairs Canada shall, pursuant to subsection 8.3(2) of the EIPA: issue a shipment-specific import permit when an application has been received on a first come, first served basis, until the quota has been filled (i.e., WTO margarine and dairy food preparations); or issue a general import permit (GIP) to any resident of Canada in other cases (i.e. WTO wheat, barley, wheat products, and barley products), which applies on a first come, first served basis to all imports until the quota has been filled. 11. In addition, Global Affairs Canada may, pursuant to subsection 8.3(3) of the EIPA: issue supplemental import permits to any applicant and issue a GIP to import supplemental quantities under the within access commitment tariff items. First Come, First Served Quota Administration 12. The four agricultural TRQ categories of wheat, barley, wheat products, and barley products, are not subject to prior import allocations or shipment-specific import permits. The TRQs for these goods are administered on a marketing year basis (August 1 to July 31). Quota control is managed through two GIPs which are cited on the Commercial Accounting Declaration (CAD) C-type, entry paperwork required by the CBSA when goods are accounted for GIP No. 20 covers imports at the applicable within access commitment rate of duty until the quota has been filled. Once filled, GIP No. 20 ceases to apply in respect of the goods, at which time GIP No. 100 starts to apply. GIP No. 100 covers unlimited imports after the quota has been filled, but all imports under GIP No. 100 are assessed at the applicable rates of duty, which are generally the over access commitment rates of duty. The CBSA determines whether the quota has been filled by calculating imports of these goods at the time of final accounting. Therefore, any shipment of goods under these first come, first served TRQ that is released and accounted for, under subsection 32(1), (3), or (5) of the Customs Act on or before the day and time on which the quota is filled, is classified as within access commitment. 13. The two agricultural TRQs for WTO margarine and dairy food preparations are subject to shipment-specific import permits. The TRQs for these goods are administered on a calendar year basis (January 1 to December 31). Shipment-specific import permits are issued by Global Affairs Canada on a first-come, first-served basis until the quota has been filled. Once the TRQ is filled, importers may use GIP No. 100 and these imports will be assessed at the applicable rates of duty, which are generally the over access commitment rates of duty. 14. More information on the wheat, barley, wheat products and barley products TRQs and the application of paragraph 8.3(2) (b) of the EIPA is provided in the Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products Tariff Rate Quotas . Administrative guidelines (for products other than wheat, barley, wheat products and barley products) Inspection and release 15. While Global Affairs Canada requests that an importer obtains a permit prior to release for compliance with the EIPA, the availability of a shipment-specific import permit is not a condition of release for the CBSA. Border services officers will release any shipment of TRQ goods, even in the absence of a permit. However, if no permit has been obtained by the date of final accounting under subsection 32(1), (3), or (5) of the Customs Act , the goods will be classified under the applicable over access commitment tariff item. 16. Although a shipment-specific import permit is not required by the CBSA to obtain release, border services officers may question the importer about agricultural goods that are included on the ICL and, when irregularities are noted, officers will refer the transaction to the Trade Compliance Division for review following final accounting. When there is any uncertainty regarding the nature or quantity of the TRQ goods, clarification will be obtained from the importer before the goods are released and samples may be taken for laboratory analysis. 17. Border services officers will ensure, to the extent possible, that the descriptions provided by the importer for agricultural goods that are included on the ICL or that may be covered by the ICL are appropriate for tariff classification purposes. Accounting (final) 18. To be entitled to the within access commitment rates of duty, at the time of final accounting under subsection 32(1), (3), or (5) of the Customs Act , an importer is required to provide the specific import permit number in Field 81 (special Authority Permit) of the Commercial Accounting Declaration (CAD) C-type. 19. When an import permit issued under section 8.3 of EIPA is not obtained, TRQ goods are deemed imported under the authority of GIP No. 100, classified under the applicable over access commitment tariff item, and subject to the higher, over access commitment rates of duty. 20. When an importer has neglected to obtain an import permit and the TRQ products are assessed at the rates of duty under the applicable over access commitment tariff item, the importer should be aware that Global Affairs Canada does not generally issue permits after importation and final accounting have occurred. 21. An importer should provide in the Notes field (field 35) of the CAD C-type the number of any tariff classification, origin, or valuation ruling obtained on TRQ products under the National Customs Ruling (NCR) Program or Advance Ruling (AR) Program. 22. The conditions of the permit, including its validity, must be met in order for an importer to claim the applicable within access commitment tariff item. An import permit is valid for 30 days: 25 days from the date of issuance and 5 days prior to the date of issuance. 23. Importers should refer to Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products Tariff Rate Quotas for more information on the applicable accounting procedures for first come, first served TRQ goods. Warehousing 24. TRQ goods may be stored in a customs bonded warehouse in the same manner as other goods. However, except for TRQ Beef and Veal (see paragraph 25), before TRQ goods are put into a customs bonded warehouse, an importer should obtain from Global Affairs Canada a shipment-specific import permit for the goods. The validity of the permit, more particularly its time limit, is assessed against the date of the Type 10 warehouse transaction. This warehouse transaction requires an importer to complete the tariff classification field. If a shipment-specific import permit has not been obtained from Global Affairs Canada or is no longer valid, the applicable over access commitment tariff item for the goods must be used by the importer when completing the Type 10 warehouse transaction. 25. Beef and veal that do not come from Chile or a Canada-United States-Mexico Agreement (CUSMA) country (TRQ Beef and Veal) may be stored in a customs bonded warehouse using GIP No. 100. However, a shipment-specific import permit must be obtained before these goods are taken out of the customs bonded warehouse in order for them to be classified under the applicable within access commitment tariff item. Beef and veal originating in Chile or a CUSMA country are not subject to TRQs or import permit requirements. 26. Importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for more information on the warehousing of TRQ goods. Proper Documentation 27. The same information must appear on both the import permit and the customs transaction documents or CAD C-type. For example, there must not be any discrepancy between the net weight or quantity amount on the permit and what is declared on the customs invoice. The word “net” for customs classification purposes means excluding only such packing materials or packing containers that are clearly suitable for repetitive use and that are not classified with the goods. Any weight or quantity imported in excess of what is authorized by the permit will be assessed at the applicable over access commitment rate of duty. 28. Substitution is not acceptable. When goods described in the customs documents or records do not match some or all of the goods listed on the import permit, those goods not listed on the permit must be classified under the applicable over access commitment tariff item. 29. The automated system called EXCAPS (Global Affairs Canada/Customs Automated Permit System) allows for the transmission of permit information directly from Global Affairs Canada to the CBSA. When this system is available for particular TRQ goods, an importer does not need to submit a hard copy of the permit. An importer who deals with non-terminal offices is still required to present a hard copy of the permit to the CBSA. Global Affairs Canada issues a transaction record to the importer or broker to serve as confirmation that the permit was issued. Monitoring and Verification 30. The CBSA coordinates monitoring and verification activities with Global Affairs Canada to ensure that TRQ goods are classified properly. Reviews based on selective targeting and referrals from Global Affairs Canada are conducted and, when non-compliance is found, tariff classification is adjusted or the matter is referred for further audit or investigation, which can result in Administrative Monetary penalties (AMPS). This focus on enforcement activity for TRQ goods is necessary to allow domestic producers the intended level of protection of the quotas. For more information on AMPS please refer to Memorandum D22-1-1: Administrative Monetary Penalty System . Advance Rulings 30. For greater certainty regarding the tariff classification of goods, an importer may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification . Appendix: Consolidated listing of the agricultural goods subject to tariff rate quotas The following are categories agricultural goods included in the Import Control List that are subject to tariff rate quotas (TRQs), including the import control number, associated general descriptions, and tariff item numbers as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Refer to the Import Control List (paragraphs 94 to 196), for the most up-to-date information regarding these categories of goods: Broiler hatching chicks and eggs (94 and 95) Chicken: live, meat and products (96 to 104) Turkey: live, meat and products (105 to 113) Beef and veal (114 to 116) Milk and cream (117 and 117.1) Concentrated or condensed milk and cream (118 to 120, and 122) Buttermilk (123 and 124) Other products of milk constituents (125 to 125.2) Other dairy products (121 and 126 to 131) Ice cream (132 to 134) Eggs and egg products (135 to 139) Margarine (140) Cheeses (141 to 157) Yogurt (158 and 158.1) Butter and others (159 to 160) Wheat (161) Wheat products (162 to 181) Barley (182) Barley products (183 to 191) Goods classified under Heading No. 98.04 or 98.26 of the list of tariff provisions set out in the Schedule to the Customs Tariff (192) Cut roses and rose buds (193) Other cuts of swine (194) [Repealed, SOR/2011-157] References Consult these resources for further information. Applicable legislation Customs Act , Subsections 32(1), (3), (5) (1985, C.1 (2 nd Supp.)) Customs Tariff , Subsections 10(1), (2) (1997, C.36) Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), and paragraphs 8(2) (a) and (b) , (3) (a) and (b) (R.S., 1985, C.E-19) Import Control List Related D memoranda Memorandum D7-4-4: Customs Bonded Warehouses Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL) Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products tariff rate quotas Memorandum D11-11-3: Advance rulings for tariff classification Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) Memorandum D22-1-1: Administrative Monetary Penalty System Superseded D memoranda Memorandum D10-18-1 dated August 12, 2016 Issuing office Other Government Departments Program Commercial Analysis, Research and Engagement Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services More information on import allocations and permits for TRQ goods is available at: Global Affairs Canada 125 Sussex Drive Ottawa, ON K1A 0G2 Telephone: 343-203-6820 Non-supply managed trade controls (TNC): exttott-tnc@international.gc.ca Supply-managed trade controls (TPC): extott-tpc@international.gc.ca For more information about the agricultural products included on the ICL, please contact: Tariff Policy Unit Trade Policy Division Canada Border Services Agency 222 Queen Street, 4th Floor Ottawa, ON K1A 0L8 Telephone: 613-957-1468 Fax: 613-952-3971",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D10-18-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-1",
+    "marginal_note": "Appendix: Consolidated listing of the agricultural goods subject to tariff rate quotas",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following are categories agricultural goods included in the Import Control List that are subject to tariff rate quotas (TRQs), including the import control number, associated general descriptions, and tariff item numbers as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Refer to the Import Control List (paragraphs 94 to 196), for the most up-to-date information regarding these categories of goods:\n- Broiler hatching chicks and eggs (94 and 95)\n- Chicken: live, meat and products (96 to 104)\n- Turkey: live, meat and products (105 to 113)\n- Beef and veal (114 to 116)\n- Milk and cream (117 and 117.1)\n- Concentrated or condensed milk and cream (118 to 120, and 122)\n- Buttermilk (123 and 124)\n- Other products of milk constituents (125 to 125.2)\n- Other dairy products (121 and 126 to 131)\n- Ice cream (132 to 134)\n- Eggs and egg products (135 to 139)\n- Margarine (140)\n- Cheeses (141 to 157)\n- Yogurt (158 and 158.1)\n- Butter and others (159 to 160)\n- Wheat (161)\n- Wheat products (162 to 181)\n- Barley (182)\n- Barley products (183 to 191)\n- Goods classified under Heading No. 98.04 or 98.26 of the list of tariff provisions set out in the Schedule to the Customs Tariff (192)\n- Cut roses and rose buds (193)\n- Other cuts of swine (194) [Repealed, SOR/2011-157]",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D10-18-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act , Subsections 32(1), (3), (5) (1985, C.1 (2 nd Supp.))\n- Customs Tariff , Subsections 10(1), (2) (1997, C.36)\n- Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), and paragraphs 8(2) (a) and (b) , (3) (a) and (b) (R.S., 1985, C.E-19)\n- Import Control List\nRelated D memoranda\n- Memorandum D7-4-4: Customs Bonded Warehouses\n- Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL)\n- Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products tariff rate quotas\n- Memorandum D11-11-3: Advance rulings for tariff classification\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nMemorandum D10-18-1 dated August 12, 2016\nIssuing office\nOther Government Departments Program Commercial Analysis, Research and Engagement Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D10-18-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-6",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines FCFS TRQs for wheat, wheat products, barley, and barley products Travellers' importations Tariff classification of goods under the wheat, wheat products, barley and barley products TRQs – general Tariff classification of goods under the wheat, wheat products, barley and barley products TRQs – originating in a free trade agreement country Advance rulings\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-05-03",
+    "current_to": "2024-05-03",
+    "citation": "Memorandum D10-18-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-6",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to:\n- clarify legislation\n- reflect the changes to Global Affairs Canada contact information",
+    "history": "",
+    "last_amended": "2024-05-03",
+    "current_to": "2024-05-03",
+    "citation": "Memorandum D10-18-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-6",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "FCFS TRQs for wheat, wheat products, barley and barley products\n1. The four categories of wheat, wheat products, barley, and barley products, referred to as FCFS TRQ goods, are not subject to prior import allocations or shipment-specific import permits. Each good is listed in the Customs Tariff under two separate tariff items, one containing the phrase \"within access commitment\" and the other containing the phrase \"over access commitment\". Within access commitment refers to imports made within the established import access quantity (or quota) for the goods of a particular category, which are subject to a lower rate of duty. Over access commitment refers to imports made outside the established quota for the goods of the category, which are normally subject to a higher rate of duty.\n2. Quota control for each category of FCFS TRQ goods is managed through two General Import Permits (GIP) – GIP No. 20 – Wheat and Wheat Products and Barley and Barley Products and GIP No. 100 – Eligible Agricultural Goods.\n3. FCFS TRQ goods imported under the authority of GIP No. 20 are classified as within access commitment and assessed at a rate of duty of within access commitment until the quota is filled or expired. Whether the goods of a particular category are classified as within access commitment is determined by calculating the quota level of FCFS imports at the time of final accounting. Any shipment of goods that is released and accounted for, under subsection 32(1), (3), or (5) of the Customs Act , on or before the day and time on which the quota is filled, is classified as within access commitment and assessed at the rate of duty of the within access commitment.\n4. The FCFS TRQs are administered on a marketing year basis ( August 1 to July 31 ). GIP No. 20 is in force each marketing year as of August 1 , for each of the four categories of goods, and applies to goods accounted for during that quota year. For each category, goods accounted for after the day and time on which the quota is deemed to be filled, as set out in the Notice to Importers, are classified as over access commitment and assessed at the rate of duty of over access commitment. GIP No. 20 continues to be in force for the remaining categories of goods until the quota for each of the categories has been filled. Goods accounted for after the expiry of the quota may, under exceptional circumstances, be classified at the preferred rate of duty of within access commitment if an importer has obtained a supplemental import permit from Global Affairs Canada.\n5. When the quota for a particular category of FCFS TRQ goods is filled, GIP No. 20 ceases to apply in respect of the goods, and GIP No. 100 starts to apply for the same quota year. GIP No. 100 covers unlimited imports of eligible agricultural goods, and must be used for imports of FCFS TRQ goods accounted for after the day and time on which the quota for a category is deemed to be filled as set out in the Notice to Importers. At no time are both GIP No. 20 and GIP No. 100 applicable to the same category of goods. All imports under GIP No. 100 are assessed at the applicable rate of duty, which is generally the over access commitment rate of duty.\n6. When a shipment of FCFS TRQ goods has been short-shipped , the GIP applicable for that particular category of goods at the time of importation of the goods short-shipped will determine their tariff classification. GIP No. 20 does not authorize the importation of goods which have not actually arrived in Canada. For example, if a shipment of goods imported is short-shipped during a period when GIP No. 20 is applicable, the shortage must be imported, released, and accounted for on or before the day and time on which the quota is filled in order for the goods to be classified as within access commitment and assessed at a rate of duty of within access commitment.\n7. Pursuant to section 10 of the Customs Tariff, the CBSA is responsible for classifying goods under a tariff item in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules, unless otherwise provided. The CBSA cannot classify a good under a tariff item that contains the phrase within access commitment unless the good is imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act (EIPA) and in compliance with the conditions of that permit.\n8. Accordingly, the CBSA monitors imports of FCFS TRQ goods and provides information to Global Affairs Canada on the quota status for each category. The CBSA uses the Quota File, which is a system designed to calculate commercial imports of FCFS TRQ goods classified as within access commitment. Quota quantities are updated daily, except for weekends and statutory holidays, and when a grain equivalency conversion factor applies to a tariff item, that factor is applied by the Quota File to calculate the quantity of quota used and remaining.\n9. Pursuant to section 6.2 of the EIPA, Global Affairs Canada is responsible for determining the quota for each category of FCFS TRQ goods. Global Affairs Canada issues a Notice to Importers prior to the closure date and time for a particular category, when the quota is almost filled, in order to minimize disruptions to transactions in progress. The CBSA's Technical Commercial Client Unit also issues a Notice to Importers on the Electronic Bulletin Board with the closure date and time.\n10. Prior to accounting for their FCFS TRQ goods, for the most up-to-date information on the quota status, importers should consult the Global Affairs Canada website and review the information on TRQs.\nTravellers' importations\n11. GIP No. 3 authorizes a resident of Canada to import unlimited quantities of FCFS TRQ goods for personal use under the within access commitment tariff items in accordance with the terms and conditions of the GIP. The special provisions (note 5) of Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff apply to FCFS TRQ goods.\nTariff classification of goods under the wheat, wheat products, barley and barley products TRQs – general\n12. Each FCFS TRQ good is listed in the List of Tariff Provisions set out in the schedule to the Customs Tariff in two separate 8-digit tariff items: one containing the phrase \"within access commitment\" and the other containing the phrase \"over access commitment\". Goods cannot be classified under a tariff item that contains the phrase \"within access commitment\" unless the goods are imported under the authority of a permit issued under section 8.3 of the EIPA and in compliance with the conditions of the permit.\n13. The classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.\nTariff classification of goods under the wheat, wheat products, barley and barley products TRQs – originating in a free trade agreement country\n14. The import of goods under the Wheat, Wheat products, Barley and Barley products TRQs, which originate in a beneficiary country, also requires the utilisation of GIP No. 20 or GIP No. 100.\n15. It is important to note that, in some cases, certain over access commitment tariff items may have lesser rates of duty for certain preferential tariff treatments (e.g., UST). When this is not the case, the Most-Favoured-Nation Tariff treatment rates of duty are applied.\nAdvance rulings\n16. Importers are encouraged to obtain Advance Rulings on the tariff classification of their goods to confirm whether they are goods included on the Import Control List under the EIPA. These rulings will also assist the CBSA with effective and accurate quota administration, as the rulings help to ensure the accuracy of the tariff classification. Disputes and appeals are generally reduced, and importers are provided with a greater degree of certainty regarding imports of goods. Information on how importers can obtain a ruling is set out in Appendices A and B of Memorandum D11-11-3 – Advance rulings for tariff classification .",
+    "history": "",
+    "last_amended": "2024-05-03",
+    "current_to": "2024-05-03",
+    "citation": "Memorandum D10-18-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-6",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act , Subsections 32(1), (3), and (5) (R.S.C., 1985, c. 1 (2nd Supp.))\n- Customs Tariff , Subsections 10(1) and (2) (S.C. 1997, c. 36)\n- Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), paragraphs 8(2)(a), 8(2)(b), 8(3)a), and 8(3)(b) (R.S.C., 1985, c. E-19 )\n- General Import Permit No. 3 – Wheat and Wheat Products and Barley and Barley Products for Personal Use (SOR/ 95-396 )\n- General Import Permit No. 20 – Wheat and Wheat Products and Barley and Barley Products (SOR/ 95-400 )\n- General Import Permit No. 100 – Eligible Agriculture Goods (SOR/ 95-37 )\n- Import Control List\nSuperseded memoranda D\nD10-18-6 dated February 19, 2019\nIssuing office\nOther Government Departments Program Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-05-03",
+    "current_to": "2024-05-03",
+    "citation": "Memorandum D10-18-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods.\nKey content: Guidelines for the tariff classification of certain dairy products.\nKeywords: Tariff classification, dairy products, milk, cream, yogurt, butter, cheese, Import Control List , within access commitment, over access commitment.\nOn this page Updates to this D-memo Definitions Guidelines Agricultural goods on the Import Control List Classification of dairy products Other classification information Administration of imports for products on the Import Control List Additional information Appendix Calculating dairy content and milk solids List of dairy ingredients References Contact us",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates to this D-memo\n- Definitions\n- Guidelines Agricultural goods on the Import Control List Classification of dairy products Other classification information Administration of imports for products on the Import Control List Additional information\n- Appendix Calculating dairy content and milk solids List of dairy ingredients\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "Updates to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nDefinitions have been added for clarity to terms used in this memorandum.\nGuidance for classifying products containing dairy ingredients was expanded.\nInstructions for calculating milk solids and dairy content were added.\nThe scope of this D-memo was adjusted to focus on tariff classification of dairy products on the Import Control List . A new section providing information about the policies that covers the administration of imports for products on the Import Control List was added.",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following definitions apply in this memorandum exclusively for the purposes of tariff classification of dairy products in Chapters 4, 15, 18, 19, 21, 22 and 23. These definitions are a plain language summary of various legal, technical, or policy sources.\nProduct specification document A detailed document that includes an overview of the product, its physical characteristics, a list of ingredients, safety and quality testing results, packaging details, and the preparation and manufacturing processes involved in its production.\nButter and similar products containing milkfat\nButter A smooth, fatty substance obtained from churning cream, derived exclusively from milk. Butteroil The product obtained by extracting water and non-fat content from butter or cream. Butter substitute These products will have a texture, taste and colour similar to \"natural table butter,\" and can be used in all three general applications: as a spread, as a cooking fat, or as a cooking ingredient. Ghee A product resulting from butter that has been heated and solids removed, a style of clarified butter. Margarine A water-in-oil emulsion, resembling butter in appearance, consistency, colour, etc., generally yellowish and with a \"plastic\" consistency. It is obtained from the fats or oils of animal or vegetable origin, or from a mixture of these fats or oils. Dairy spread A spreadable water-in-oil emulsion, containing milkfat as the only fat in the product.\nCheese\nCheese Cheese is an unripened or ripened soft, semi-hard , hard, or extra-hard product, obtained by coagulating the protein of milk using rennet or other coagulating agents, and partially draining the resulting whey. Processed cheese A product manufactured by mashing, mixing, melting and emulsifying cheese(s), using heat and emulsifying or acidifying agents, with one or more of the following: cream or other dairy products, salt, spices, flavouring, colouring and water. This term can be used interchangeably with process cheese. Whey cheese A product obtained by concentrating whey and adding milk or milkfat.\nIce Cream and edible ice\nEdible ice A broad term for any ice cream-like or frozen dessert-type product that is manufactured by freezing and eaten while frozen. Ice cream/milk A frozen food preparation obtained by freezing an ice cream/milk mix. The mix may contain cocoa or chocolate syrup, fruit, nuts or confections. Ice cream/milk mix The unfrozen, combination of cream, milk or other milk products, sweetened with any combination of sweetening agents. Sherbet A frozen food preparation, other than ice cream or ice milk, containing milk solids. It differs from sorbet which is a similar preparation but contains no dairy.\nMilk and other dairy products\nFermented milk A broad term for products obtained by fermenting milk with various starter culture microorganisms. Milk The liquid produced by the mammary glands of any lactating mammal. The term applies to all types of this liquid regardless of their fat content, and includes full cream milk, partially or completely skimmed milk. Partially or completely skimmed milk is produced by the separation of milk. After separation, non-fat (skimmed milk), and highly concentrated milkfat (cream) remain. Milkfat The natural fat exclusively derived from milk. This term can be used interchangeably with milk fat, butterfat or butter fat. Milk protein concentrate A powder or liquid product composed principally of caseins and/or serum proteins, containing other natural milk constituents obtained through ultrafiltration and evaporation, followed by spray drying for the powdered product. Milk solids The non-water components of milk left after water is removed. When used as an ingredient, means any constituent of milk (refer to Natural milk constituent) other than water, alone or combined with other constituents of milk. May indicate that dry milk powder is an ingredient of the product. Natural milk constituent The individual components that make up milk. The seven main components are water, milkfat, proteins (casein and whey), sugar (lactose), minerals, acids (lactic acid) vitamins and enzymes. Reconstituted milk A product that is returned to a liquid state when water is combined with milk powder. Fully reconstituted milk has the same qualitative and quantitative composition as the natural product. Whey The liquid that separates from the curd after the coagulation of milk during the cheese-making process. Whey powder The dry solids remaining after water is removed from whey. It consists primarily of sugar (lactose), proteins (several different whey proteins, mainly lactalbumins and globulins), and various minerals and vitamins. Whey protein concentrate Products derived from whey where water, minerals and lactose have been removed. It can be in liquid, solid concentrate, or dry form.",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following sections provide guidance for classifying dairy products. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nAgricultural goods on the Import Control List\n1. Agricultural goods on the Import Control List ( ICL ) are classified using one of two possible types of tariff items: \"within access commitment\" or \"over access commitment.\"\n2. Subsection 10(2) of the Customs Tariff states that agricultural products included on the ICL:\n\"…shall not be classified under a tariff item that contains the phrase \"within access commitment\" unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit\".\n3. Global Affairs Canada (GAC) establishes the import access levels, allocates quota and issues import permits for agricultural goods on the ICL. Refer to GAC's Export and import controls webpage for more information.\n4. Commercial importation of dairy products on the ICL may only be classified under a \"within access commitment\" tariff item when a shipment-specific import permit for the goods is obtained from GAC, and all its terms and conditions are fulfilled. Without a shipment-specific import permit, goods are classified under an \"over access commitment\" tariff item.\n5. The Export and Import Permits Act governs the issuance of import permits, as referred to in Subsection 10(2) of the Customs Tariff . For information on applying for tariff rate quota ( TRQ ) allocations and shipment-specific import permits for dairy products, importers are advised to consult GAC's webpage on Canada's supply-managed tariff rate quotas.\n6. The issuance of an allocation or a permit by GAC does not constitute a tariff classification ruling.\nClassification of dairy products\n7. Codex Alimentarius is the international reference on food standards. In Canada, there are two sources for standards: the Canadian Food Compositional Standards incorporated by reference into the Food and Drug Regulations , and the Canadian Standards of Identity incorporated by reference into the Safe Food for Canadians Regulations . Standards and definitions in these documents will be the primary accepted reference(s) for classification purposes, if applicable. The Canadian Dairy Commission's Dairy Ingredient Profiles list is an accepted reference when a standard does not exist.\nNote: A product specification document or laboratory analysis may be needed to confirm the composition of goods classified in Chapters 4, 15, 18, 19, 21, 22, and 23.\nChapter 4\n8. Products classified in headings 04.01 through 04.04 are allowed to contain a limited amount of added ingredients, such as small quantities of stabilising agents, chemicals necessary for processing, anti-caking agents, and very small quantities of anti-oxidants or vitamins not normally found in the product.\n9. Milk and cream are classified in heading 04.01 when they are not concentrated and do not contain added sugar or other sweetening matter. They may be:\n- in liquid or frozen state\n- fully reconstituted (that is, having the same composition as the natural product)\n- pasteurised or unpasteurised\n- sterilized or unsterilized\n10. At the subheading level, milk and cream of heading 04.01 are classified according to their fat content by weight.\n11. Milk or cream are classified in 04.02, when they:\n- contain added sugar or sweetening matter, and/or\n- are concentrated\nSuch concentrated and/or sweetened milk or cream of heading 04.02 may be:\n- in liquid, paste or solid (such as powder or granule) form\n- partially reconstituted\nThey are allowed to contain up to 5% starch, to maintain milk's normal physical state when reconstituted.\n12. Products of heading 04.02 are often classified at the subheading level according to their fat content by weight, and/or sugar content.\nExamples of products classified in 04.02 include:\n- a mixture of 49% skim milk powder and 51% sugar, under subheading 0402.10\n- a sweetened condensed milk containing 60% sucrose and 40% milk, under subheading 0402.99\n13. Heading 04.03 covers yogurt and curdled, fermented or acidified milk or cream such as buttermilk and kephir. They may be:\n- in liquid, paste or solid form (including frozen)\n- concentrated\nThey are allowed to contain added:\n- sugar or sweetening matter\n- flavouring\n- fruits (including pulp and jams), nuts or cocoa\n14. Yogurts in heading 04.03 are allowed to contain certain added ingredients, as long as the character of yogurt is retained. The added ingredients are limited to only the following ingredients:\n- chocolate\n- spices\n- coffee or coffee extracts\n- plants\n- parts of plants\n- cereals\n- bakers' wares\n15. Heading 04.04 covers the following products:\n- whey, whether or not concentrated\n- products consisting of natural milk constituents that are not covered by any other heading, including: products obtained from whey that contain less than 95% by weight of lactose (calculated on the dry matter) concentrates of two or more whey proteins, containing less than 80% whey proteins (calculated on the dry matter)\nProducts in this heading may be:\n- in liquid, paste or solid (including frozen) form\n- concentrated\nThey are allowed to contain added sugar or other sweetening matter.\n16. Products consisting of milk constituents covered by other headings include:\n- other sugars of 17.02 (products containing more than 95% by weight of lactose are classified in 17.02)\n- food preparations of 19.01, which are based on certain natural milk constituents, but which contain substances not allowed in the products of Chapter 4\n- milk constituents in pure chemical form, such as: casein of 35.01 milk albumins of 35.02, including concentrates of two or more whey proteins containing 80% or more whey proteins (calculated on the dry matter) globulins of 35.04\n17. Heading 04.05 covers:\n- butter\n- fats and oils derived from milk\n- dairy spreads\n18. Butter classified in this heading includes natural butter, whey butter, or recombined butter (fresh, salted or rancid, and canned). It may contain salt, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria, but do not contain emulsifiers.\n19. Butter is classified in subheading 0405.10 if it meets all of the following:\n- milkfat content of 80% or more, but not more than 95%, by weight\n- maximum milk solids-not-fat content of 2%, by weight\n- maximum water content of 16%, by weight\n20. Dairy spreads can be classified in subheading 0405.20 with a milkfat content between 39% and 79%, by weight. Products similar to dairy spreads, but containing less than 39% milkfat, are generally covered by headings 15.17 or 21.06.\n21. Subheading 0405.90 covers fats and oils derived from milk, other than butter.\nExamples of products classified in subheading 0405.90 include:\n- fats with a milkfat content of 95% or more\n- butteroil\n- dehydrated butter\n- ghee\n- a mixture of butter and herbs, spices, flavourings, garlic, etc., as long as they retain the character of the products of heading 04.05\n22. Heading 04.06 covers cheese and curd, which include:\n- fresh, blue-veined , soft, medium-hard , and hard cheese\n- processed cheese\n- whey cheese\nThese products may be in grated or powdered form, and, as long as they retain the character of cheese, are allowed to:\n- contain various ingredients, such as meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc.\n- be coated with batter, dough or bread crumbs, whether or not they have been pre-cooked\n- contain enzymes added during the cheese making process\nNote: Products manufactured by adding enzymes to cheese after the initial cheese making process has finished (for example, enzyme modified cheese) are not classified in heading 04.06.\n23. Whey cheese is classified in heading 04.06 only when it meets the characteristics outlined in Note 4 to Chapter 4 of the Customs Tariff .\nChapter 15\n24. Heading 15.17 includes the following products, when they contain 15% or less butter or fats and oils derived from milk:\n- margarine\n- edible preparations of dairy fats or oils other than margarine, such as liquid margarine or shortening\nChapter 18\n25. Heading 18.06 covers food preparations containing cocoa. Food preparations of certain dairy products (goods of 04.01 to 04.04) that contain cocoa, or contain 5% or more by weight of cocoa calculated on a totally defatted basis, are classified in 18.06. Guidance in Chapter 19 of this D-memo explains how to determine a \"food preparation of goods of 04.01 to 04.04.\"\nExamples of goods classified in 18.06 include preparations such as:\n- chocolate ice cream mixes and ice milk mixes\n- hot chocolate powder\n- chocolate fudge\n- chocolate pudding\n- chocolate whey protein powder\n26. At the tariff item level, ice cream mix and ice milk mixes containing cocoa are classified in 1806.20.21 or 1806.20.22, when they contain (in accordance with standards set out in the Canadian Food Composition Standards):\n- not less than 36% solids and 8% milkfat, for ice cream mixes, or\n- not less than 33% solids and between 3% to 5% milkfat, for ice milk mixes\nChapter 19\n27. Heading 19.01 covers food preparations of goods of headings 04.01 to 04.04 when they do not contain cocoa (or contain less than 5% by weight of cocoa calculated on a totally defatted basis), and are not classified in any other heading. The goods of headings 04.01 to 04.04 are:\n- milk or cream, whether or not concentrated or containing sugar or sweetening matter\n- yogurt, buttermilk, curdled, fermented or acidified milk or cream\n- whey, including modified whey\n- products consisting of natural milk constituents\n- Preparations of a similar nature to the products in the above list, but that contain ingredients not allowed in headings 04.01, 04.02, 04.03, and/or 04.04, are classified in 19.01.\n- Other preparations are classified in 19.01 when the product is predominantly based on the goods of headings 04.01 to 04.04. To determine this, the amount of goods of headings 04.01 to 04.04 present in the preparation must be calculated.\n28. Generally, these types of preparations will be considered predominantly based on goods of headings 04.01 to 04.04 when:\n- the first ingredient of a preparation (listed in descending order by weight) is a good of 04.01 to 04.04\n- two or more goods of 04.01 to 04.04 are present, and the combined weight of those goods predominate over the other ingredients when listed in descending order\n- ingredients such as water and \"powdered milk,\" \"milk powder\" or \"dried/dry milk\" are present in the ingredient list\n- the ingredient \"milk solids\" and water are present in the ingredient list, and the nature of the milk solids is that of milk powder and not individual milk constituents\nNote: Water will fully or partially reconstitute dry or powdered milk. When listed separately in an ingredient list, the combined weight of the water and powder are considered to be considered as reconstituted milk, according to a Canadian International Trade Tribunal ( CITT ) decision (CDC Foods AP-2015-035 and AP‐2016-015 ).\n29. At the tariff item level, goods in this heading containing dairy are classified according to their dry weight basis of milk solids. Refer to the Appendix for instructions on calculating the dry weight basis of milk solids.\nChapter 21\n30. Heading 21.05 provides for ice cream and edible ice, whether or not containing cocoa.\n31. Products made partly of ice cream or edible ice and combined with other ingredients (such as coatings, or packed between wafers), are also classified in heading 21.05 when the goods retain the character of ice cream or edible ice even with the addition of those other ingredients. According to a CITT decision (Nestle Canada Inc. AP-2015-027 ) a principal characteristic of these types of goods is that they are eaten while frozen.\nNote: Not all products that are eaten while frozen are classified in 21.05, only those that retain the character of ice cream or edible ice.\n32. At the tariff item level, the compositional standards for ice cream outlined in Section 7.6 of the Canadian Food Composition Standards regarding Frozen Dairy Products will apply.\n- Flavoured ice and sherbets, containing less than 5% milk solids, are classified in 2105.00.10.\n- Frozen products such as ice cream, ice milk, or edible ice containing 5% or more milk solids, including milkfat, are classified in tariff items 2105.00.91 or 2105.00.92.\n33. Heading 21.06 covers any other food preparation for human consumption that contains dairy products and are not classified in any of the preceding headings.\n34. At the tariff item level, 2106.90.31 to 2106.90.39 cover milk, cream or butter substitutes and preparations suitable for use as butter substitutes containing dairy. Butter substitutes, in particular, are classified here only when they contain more than 15% but less than 39% milkfat, according to their dairy content, and/or milk solid content in the dry state.\n35. Cheese fondue is specifically provided for in tariff item 2106.90.41. According to a CITT decision ( AP-2015-011 J. Cheese Inc.) cheese fondue must contain four components:\n- cheese\n- liquid\n- starch, and\n- seasoning\n36. All other preparations not considered substitutes for milk, cream or butter, cheese fondue, beverages or of a kind used in animal feeding containing are classified at the tariff item level as followed:\n- preparations containing 50% or more by weight of dairy content (2106.90.93 or 2106.90.94)\n- preparations containing less than 50% by weight of dairy content, and over 10% by weight of milk solids in the dry state (2106.90.95)\n- preparations containing less than 50% by weight of dairy content, and 10% or less by weight of milk solids in the dry state (2106.90.99)\nNote: Refer to the Appendix for instructions on calculating dairy content.\nChapter 22\n37. Heading 22.02 covers any other non-alcoholic beverages that contain dairy products and are not classified in any of the preceding headings.\n38. At the tariff item level, goods of 22.02 containing dairy may be classified according to their dairy content.\nChapter 23\n39. Preparations of a kind used in animal feeding containing dairy products are classified in heading 23.09.\n40. At the tariff item level, goods of this heading are classified according to their milk solid content, in the dry state.\nOther classification information\n41. If a gift basket or box contains a selection of food items, each item may need to be classified individually if the assortment is not considered a \"set for retail sale,\" in accordance with the General Interpretive Rule 3(b).\nAdministration of imports for products on the Import Control List\n42. Memorandum D10-18-1 : Tariff Rate Quotas provides guidance about:\n- the legislative and policy overview for agricultural goods included on the ICL\n- obtaining import permits for goods subject to TRQs\n- administrative guidelines for declaring and accounting goods\n43. Memorandum D19-10-2 : Administration of the Export and Import Permits Act (Importations) covers:\n- when to use a general import permit or a shipment-specific import permits\n- how to declare goods subject to TRQs in the Commercial Accounting Declaration (CAD) process\n- permit procedures\nAdditional information\n44. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1 : Tariff Classification of Goods .\n45. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3 : Advance Rulings for Tariff Classification .",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "Appendix",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Calculating dairy content and milk solids\nThese calculations may not apply for the tariff classification of all goods. When the calculations do not apply, a laboratory analysis may be needed.\nAn ingredient list with the weight or percentage of each ingredient in the final product is needed for the calculations.\nA list of dairy ingredients is provided for reference, following the calculations.\nCalculation tip: In cases where ingredients are provided in percentages (totaling to 100%), for the purposes of calculation, assume the total weight of the product equals 100 grams.\nCalculating dairy content\nNote: If \"powdered milk\" or \"milk powder\" and water are present in the ingredient list, add the water and powder amounts together. This will provide the amount of \" reconstituted milk \" ingredient present. Calculation steps Add the weight of all dairy ingredients together (including any reconstituted milk) Divide (1) by the total weight of all ingredients Multiply by 100 Results Total percentage of dairy content.\nCalculating milk solids\nThis calculation only applies to goods containing dry dairy ingredients (such as powdered milk). If dairy ingredients that contain moisture (such as butter or yogurt) are present, a laboratory analysis may be required. Calculation steps Add the weight of all dairy ingredients together Divide (1) by the total weight of ingredients Multiply by 100 Results Total percentage of milk solids. Note: Generally, dry ingredients contain a small amount of moisture, therefore the final results are only an approximation.\nCalculating milk solids: On a dry weight basis (or \"in the dry state\")\nIf a tariff item specifies \"On a dry weight basis\" or \"in the dry state,\" it means that no account should be taken of any water in the product when calculating the amount of solids. The following calculation only applies for goods containing dry dairy ingredients (such as powdered milk), and other liquid or dry ingredients. If ingredients that contain moisture (such as butter, yogurt, fruits, vegetables, pastes or purees) are present, a laboratory analysis may be required to determine milk solid content. Calculation steps Add the weight of all dry dairy ingredients together Add the weight all dry ingredients present (excluding water, juice, etc.), including dry dairy ingredients Divide (1) by (2) Multiply by 100 Results Total percentage of milk solids on a dry weight basis. Note: Most dry ingredients contain a small amount of moisture, therefore the final results are only an approximation.\nList of dairy ingredients\nDairy ingredient includes any of the following:\n- milk\n- concentrated milk (in liquid, dried, frozen or reconstituted form)\n- cream\n- buttermilk\n- curdled milk or cream\n- yogurt\n- kephir and other fermented or acidified milk or cream\n- cheese or curd\n- whey and modified whey\n- concentrated whey (commonly referred to as powdered whey or whey protein concentrate)\n- whey cream or whey butter\n- butter, butteroil and other fats derived from milk\n- natural milk constituents / constituents of milk, including: milkfat milk protein concentrates whey protein (isolate) casein, caseinates lactose\n- products consisting of natural milk constituents",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-7-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-7",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Canadian customs tariff\n- Customs Tariff\n- Export and Import Permits Act\n- Import Control List\nRelated D memoranda\n- Memorandum D10-13-1 : Tariff Classification of Goods\n- Memorandum D10-18-1 : Tariff Rate Quotas\n- Memorandum D11-11-3 : Advance Rulings for Tariff Classification\n- Memorandum D19-10-2 : Administration of the Export and Import Permits Act (Importations)\nRelated links\n- Alimentarius Official Standards for dairy\n- Canadian Food Compositional Standards\n- Canadian International Trade Tribunal\n- Canadian Standards of Identity: Volume 1 – Dairy Products\n- Dairy ingredient profiles\n- Export and import controls\n- Canada's supply-managed tariff rate quotas\n- Notices to importers – Supply-managed tariff rate quotas\n- Food and Agriculture Organization Terminology Portal\nSuperseded D memoranda\nMemorandum D10-18-7 : Importation of certain dairy products and the Import Control List dated June 30, 2020 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-05-15",
+    "current_to": "2026-05-15",
+    "citation": "Memorandum D10-18-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "Plain language summary",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods.\nKey content: Guidelines for the tariff classification of poultry and egg products.\nKeywords: Tariff classification, chicken, poultry, egg, specially defined mixture, Import Control List , within access commitment, over access commitment, spent fowl.\nOn this page Updates to this D-memo Definitions Poultry Products Definitions of terms found in Supplementary Note 1 to Chapter 16 Eggs Guidelines Agricultural Goods on the Import Control List Classifying Poultry Products Chapter 1 Chapter 2 Chapter 16 Determining if a good is “spent fowl” Determining if a product is a “specially defined mixture” of tariff items 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 Classification of Eggs and Egg Products Chapter 4 Chapter 21 Other Classification Information Administration of imports for products on the ICL Additional Information Appendix References Applicable legislation Related D Memoranda Related links Superseded D Memorandum Issuing Office Contact us",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "On this page",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "- Updates to this D-memo\n- Definitions Poultry Products Definitions of terms found in Supplementary Note 1 to Chapter 16 Eggs\n- Guidelines Agricultural Goods on the Import Control List Classifying Poultry Products Chapter 1 Chapter 2 Chapter 16 Determining if a good is “spent fowl” Determining if a product is a “specially defined mixture” of tariff items 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 Classification of Eggs and Egg Products Chapter 4 Chapter 21 Other Classification Information Administration of imports for products on the ICL Additional Information\n- Appendix\n- References Applicable legislation Related D Memoranda Related links Superseded D Memorandum Issuing Office\n- Contact us",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "Updates to this D-memo",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nDefinitions have been added for clarity to terms used throughout the memoranda.\nThe definition of “prepared meals” was revised to reflect only those containing poultry classified in heading 16.02.\nGuidance for determining if a good is considered “spent fowl” was added.\nThe scope of this D-memo was adjusted to focus on tariff classification of certain poultry and egg products on the Import Control List . A new section providing information about the policies that cover administration of imports for products on the ICL was added.",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "Definitions",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "The following definitions apply in this memorandum for the purpose of tariff classification of poultry and egg products in Chapters 1, 2, 4, 16, and 21. These definitions are a plain language summary of various legal, technical, or policy sources.\nPoultry products\nBroiler A chicken bred and raised specifically for meat production. Canner pack Turkey, without its neck and giblets, destined for the further processing market and not for the consumer market. Chicken In the Customs Tariff , chicken is referred to as: fowls of the species Gallus domesticus . Prepared meals A prepackaged selection of food that requires minimal or no preparation prior to consumption, and contains at least one serving from each the following two categories: Meat Vegetable, fruit or grain product It may contain portions for more than one person. Sausage Preparations of chopped or minced meat or meat offal enclosed in casings, or merely pressed into the characteristic shape of sausages when not in casings. Spent fowl Laying hens at the end of egg production or breeders at the end of breeding production (Canadian Chicken Licensing Regulations (SOR/2002-22)). Specially Defined Mixtures A good where the total weight of the finished product contains: (a) 20% or more meat consisting primarily of fully or partially cooked (including par-fried) chicken or turkey and (b) 13% or more ingredients other than the following: chicken, turkey, breading, batter, oil, glazing, sauces, other coatings, or bastes, or any added water (including that used in marination, glazing, sauces, other coatings, bastes, breading or batter). Refer to Supplementary Note 1 to Chapter 16 of the Customs Tariff for the exact text of the definition.\nDefinitions of terms found in Supplementary Note 1 to Chapter 16\nThe definitions in this section are presented in the order that they appear in the text of Supplementary Note 1 to Chapter 16.\nPartially cooked The chicken or turkey is subjected to some form of cooking process (e.g. dry roasting, baking, frying, boiling, etc.) but is not yet fully cooked. Goods might have descriptions on packaging such as: “cook and serve”, “cook thoroughly” or “for safety and quality – follow these cooking instructions.” Fully cooked The chicken or turkey is cooked to an internal temperature of 74°C or 165°F. Par-fried The chicken or turkey is subjected to a heat treatment such as immersion in hot oil for a short period of time. This processing step is usually applied to battered or breaded goods to set the shape, color and texture of the food, by partially cooking in oil before being frozen. Breading A coating of breadcrumbs on food. The food is typically dredged in flour, moistened in an egg wash and coated in breadcrumbs prior to cooking, such as frying or baking. Batter A semi-liquid mixture usually composed of flour, eggs, a liquid (milk, water, beer, etc.) and may contain assorted flavouring ingredients such as herbs, spices, etc. These mixtures are used as a coating prior to frying food products. Oil Any oil of plant or animal origin used as an ingredient in the making of a food preparation. Glazing A thin layer of liquid or semi-liquid mixture, such as sauces, meat stock, marinades, etc., added to food during or after the cooking process. It coats the surface with a shiny, glossy layer to enhance its appearance and flavour. Sauce The definition in D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings will apply. Other Coatings A layer of liquids or solids applied onto the surface of a good. This includes chicken or turkey that has been subjected to a breading process but where breadcrumbs are replaced by another ingredient (ex: crushed corn chips or cornmeal). Bastes Any liquid or semi-liquid mixture (ex: sauce, pan drippings, margarine, butter, etc.) applied to meat during cooking to keep it moist. Added water Water in the ingredient list of a food preparation, including water used in the marination of meat.\nEggs\nFertilized eggs for incubation Eggs that have the potential to develop into live chicks when incubated. Hatching eggs Fertilized eggs selected for the purpose of incubation with the intention of producing live birds.",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "Guidelines",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "The following sections provide guidance for classifying poultry products. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nAgricultural Goods on the Import Control List\n1. Agricultural goods on the Import Control List ( ICL ) are classified using one of two possible types of tariff items: “within access commitment” or “over access commitment”.\n2. Subsection 10(2) of the Customs Tariff Act states that agricultural products included on the ICL :\n“…shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit”.\n3. Global Affairs Canada ( GAC ) establishes the import access levels, allocates quota and issues import permits for agricultural goods on the ICL . Refer to GAC 's Export and import controls webpage for more information.\n4. Commercial importation of poultry and egg products on the ICL may only be classified under a “within access commitment” tariff item when a shipment-specific import permit for the goods is obtained from GAC , and all its terms and conditions are fulfilled. Without a shipment-specific import permit, goods are classified under an “over access commitment” tariff item.\n5. The Export and Import Permits Act governs the issuance of import permits, as referred to in Subsection 10(2) of the Customs Tariff . For information on applying for tariff rate quota ( TRQ ) allocations and shipment-specific import permits for poultry and egg products, importers are advised to consult GAC 's webpage on Canada's supply-managed tariff rate quotas ( TRQ s).\n6. The issuance of an allocation or a permit by GAC does not constitute a tariff classification ruling.\nClassification of Poultry and Poultry Products\nChapter 1\n7. Live poultry is typically covered by heading 01.05. Information on the classification of live poultry and chicks can be found in Memorandum D10-14-63: Tariff Classification of Live Chicks of the Species Gallus Domesticus .\nChapter 2\n8. Heading 02.07 covers most uncooked poultry meat and edible offal that is suitable for human consumption in the following states:\n- Fresh\n- Chilled\n- Frozen\n9. Heading 02.10 covers poultry meat and edible offal that is suitable for human consumption in the following states:\n- Salted\n- In brine\n- Dried\n- Smoked\n(a) Salted, dried or smoked meat enclosed in casings are classified in 02.10, except if the meats were previously chopped or minced, and if combined with other ingredients. When chopped or minced, and if combined with other ingredients they are classified in heading 16.01 as sausages.\n(b) Edible flours of poultry meat or meat offal are classified in 02.10 when fit for human consumption. When unfit for human consumption they are classified in heading 23.01.\nChapter 16\n10. All goods classified in Chapter 16, including specially defined mixtures, must first meet the conditions of Chapter Note 2 to Chapter 16. This note requires that food preparations in this chapter contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof.\n11. The weight to be considered towards the calculation of the 20% criterion will be the weight of meat, fish, etc. in the preparation at the time the goods are imported.\n12. A laboratory analysis may be necessary to determine the 20% criterion is met.\n13. Preparations which contain any amount of chicken or turkey that are not classified in Chapter 16 are:\n- Stuffed pasta of heading 19.02\n- Sauces and preparations therefor, or mixed condiments and mixed seasonings of heading 21.03\n- Soups, broths, and preparations therefor of heading 21.04\n14. In cases where a preparation contains a mixture including meat and fish or seafood of Chapter 16, the goods will be classified in the heading of the ingredient (meat, fish or seafood) that predominates by weight.\n15. Heading 16.01 covers sausages containing meat, including chicken or turkey.\n16. Heading 16.02 covers most food preparations containing 20% or more meat (including mixtures of meat, sausage, fish and seafood where the meat predominates by weight). In cases where a preparation contains more than one meat of heading 16.02, the good will be classified in the subheading of the meat that predominates by weight.\nDetermining if a good is “spent fowl”\n17. The term “Spent fowl” is interpreted to mean a fowl of the species Gallus domesticus that has finished its production cycle (whether for table eggs or breeding purposes). At that point they are considered “spent” and are destined for slaughter. “Spent fowl” may be referred to by terms such as stewing hens, boiling fowls, pot roasting hens, mature chickens, or old hens/roosters .\n18. In June 2023 , the Canadian International Trade Tribunal published its decision regarding spent fowl, in AP-2020-030 – Interpro Distributeurs de Viandes inc. This decision asserts that goods must be classified according to their nature at the time of importation, and the nature of the goods must be established with credible evidence.\n19. The determination of whether a good meets the term “spent fowl” is based on evidence that relates to the true nature of the goods. Evidence would include documents that clearly indicate the goods are, or are made with, spent fowl. Examples include, but are not limited to:\n- Sales order or invoice(s) from suppliers of goods\n- Documents related to the production (growing) and handling (slaughter and processing) of the chickens prior to importation\n- Inspection certificate(s) issued by a recognized foreign government authority\nDetermining if a good is a “specially defined mixture” of tariff items 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92\n20. In order to be classified at the tariff item level as a specially defined mixture, the goods must meet all the criteria set out in Supplementary Note 1 to Chapter 16.\n21. The determination of whether a good meets the definition “specially defined mixture” is based on its ingredient list, labels, product specifications, and manufacturing processes.\n22. The calculation of “other goods” will take into consideration the specific factors for the good. For example, identifiable ingredients added to a sauce, after it has been prepared, to render it a food preparation (e.g., carrots, celery, peppers, etc.) may be counted towards the calculation of the 13% “other” goods. But these same ingredients, added during the preparation of a sauce, are counted in the weight of the sauce.\n23. To classify goods in tariff items 1602.31.11 (turkey) or 1602.32.11 (chicken), records need to clearly demonstrate that the goods meet the definition of both “prepared meals” and “specially defined mixtures”. If goods contain a mixture of meats, they are classified under these tariff items when the chicken or turkey predominate by weight.\n24. To classify goods in tariff items 1602.31.92 (turkey), or 1602.32.92 (chicken), records need to clearly demonstrate that the goods are not in cans or glass jars and also meets the definition of “specially defined mixtures”.\n25. The Appendix provides examples of certain goods that meet the definition of specially defined mixtures, as well as some that do not.\nClassification of Eggs and Egg Products\nChapter 4\n26. Heading 04.07 covers birds' eggs in their shell, in any of the following states:\n- fresh (includes hatching eggs)\n- preserved\n- cooked\n27. Heading 04.08 covers birds' eggs, not in shell, and yolks, for food purposes in any of the following states:\n- fresh\n- dried\n- cooked by steaming or boiling in water\n- moulded\n- frozen\n- otherwise preserved\n(a) The eggs in this heading may contain added sugar or sweetening matter.\n(b) Heading 04.08 also covers eggs for industrial purposes, such as:\n- “denatured eggs” which contain a small amount of colorant not suitable for human consumption, destined for animal consumption.\n- eggs for tanning hides of animals\n(c) Separate egg whites are classified in heading 35.02\nChapter 21\n29. Heading 21.06 includes egg preparations that:\n- are further processed than allowed for in heading 04.08, and/or\n- contain other ingredients, (such as seasoning, spices) or other additives, not allowed for in heading 04.08\nOther Classification Information\n30. If a gift basket or box contains a selection of food items, each item may need to be classified individually if the assortment is not considered a “set for retail sale”, in accordance with the General Interpretive Rule 3(b).\nAdministration of imports for products on the ICL\n31. Memorandum D10-18-1: Tariff Rate Quotas provides guidance about:\n- The legislative and policy overview for agricultural goods included on the ICL\n- Obtaining import permits for goods subject to TRQ s\n- Administrative guidelines for declaring and accounting goods\n32. Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) covers:\n- When to use a general import permit or a shipment-specific import permit\n- How to declare goods subject to TRQ s in the Commercial Accounting Declaration ( CAD )\n- Permit procedures\nAdditional Information\n33. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods.\n34. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "Appendix",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "The following provides examples of chicken and turkey preparations and whether they are considered to meet the term “specially defined mixture”.\nTable 1: Example of a turkey preparation that meets the definition of “specially defined mixtures”\nExample 1: “Turkey burger patties”\nTable 1: Example of a turkey preparation that meets the definition of “specially defined mixtures” Ingredient Weight, in percentage Par-fried, turkey 78% Water 5% Roasted peppers 5.5% Roasted mushrooms 4.5% Roasted zucchini 3% Oats 3% Chopped cilantro 1%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The turkey and water are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The total weight of the roasted peppers, mushrooms, zucchini, oats and cilantro is 17%. As 13% or more of the total weight of the product is comprised of goods other than “listed goods” and the turkey is par-fried this product meets the definition of specially defined mixture.\nTable 2: Example of a chicken preparation that meets the definition of “specially defined mixtures”\nExample 2: “Cranberry almond chicken salad”\nTable 2: Example of a chicken preparation that meets the definition of “specially defined mixtures” Ingredient Weight, in percentage Fully cooked chicken strips (not breaded) 38% Spinach 30% Balsamic vinaigrette 10% Cranberries 8% Almonds 7% Celery 4% Onions 3%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The chicken and balsamic vinaigrette are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The balsamic vinaigrette is considered a sauce. As the total weight of the spinach, cranberries, almonds, celery and onions accounts for 52% and the chicken portion is fully cooked, this product meets the definition of specially defined mixture.\nTable 3: Example of a chicken preparation that does not meet the definition of “specially defined mixtures”\nExample 3: “Chicken wings with sauce”\nTable 3: Example of a chicken preparation that does not meet the definition of “specially defined mixtures” Ingredient Weight, in percentage Fully cooked chicken wings 74% Sauce packet 14% Seasoning 2% Water 1%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The chicken, sauce and water are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The seasoning, when mixed with water, could be considered “marination”. The total weight of goods other than the “listed goods” is 2% (seasoning). Since the total weight of other goods is less than 13%, this product does not meet the definition of specially defined mixture.\nTable 4: Example of a chicken preparation that does not meet the definition of “specially defined mixtures”\nExample 4: “Uncooked, frozen chicken breasts with sauce”\nTable 4: Example of a chicken preparation that does not meet the definition of “specially defined mixtures” Ingredient Weight, in percentage Chicken, uncooked 75% Sweet and sour sauce 24% White pepper 1%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The chicken and sauce are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The total weight of goods other than the “listed goods” is 1%. Since the total weight of other goods is less than 13%, and because the chicken is uncooked, this product does not meet the definition of specially defined mixture.",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D10-18-8-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D10-18-8",
+    "marginal_note": "References",
+    "part": "Tariff Classification of poultry and egg products",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Export and Import Permits Act\n- Import Control List\n- Schedule to the Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings\n- Memorandum D10-14-63: Tariff Classification of Live Chicks of the Species Gallus Domesticus\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\nRelated links\n- Canada's supply-managed tariff rate quotas ( TRQ s) (Global Affairs)\n- Canadian Chicken Licensing Regulations\n- Canadian International Trade Tribunal\n- Export and Import Controls (Global Affairs)\n- Food Labelling requirements (Canadian Food Inspection Agency)\n- General information on the administration of TRQ s for supply-managed products (Global Affairs)\n- Guideline on meat and poultry meat product categorization (Canadian Food Inspection Agency)\n- Notices to importers – Supply-managed tariff rate quotas ( TRQ s) (Global Affairs)\n- Safe cooking temperatures (Health Canada)\nSuperseded D memoranda\nMemorandum D10-18-8 - Importation of certain poultry and egg products and the Import Control List ( ICL ) dated June 30, 2020 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-23",
+    "current_to": "2026-03-23",
+    "citation": "Memorandum D10-18-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-1",
+    "marginal_note": "Legislation",
+    "part": "Marking of imported goods",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act – Section 35.01 (2) and (4), Section 43.1, Section 57.01, Section 60, Section 61, Section 67, Section 68, Section 109.1 (1) to (3) , and Section 159.1\nCustoms Tariff – Section 19 (1) to (3)\nDetermination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations – Section 1, Section 2 (1) and (2), and Section 3\nDetermination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations – Section 1, Section 2 (1) and (2), and Section 3\nMarking of Imported Goods Regulations",
+    "history": "",
+    "last_amended": "2023-04-14",
+    "current_to": "2023-04-14",
+    "citation": "Memorandum D11-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Marking of imported goods",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The \"Interpretation\" section of the Marking of Imported Goods Regulations contains definitions that are important to understanding the administration of the marking program. In addition, definitions for the following terms are also important:\nContainer A general term for the packaging used to transport goods, such as, but not limited to, boxes, wooden crates, and plastic receptacles. Critical surface finish The marking of certain types of pipes and tubes (e.g., ornamental products, specialized products used in the aerospace industry) may constitute an unreasonable burden for technical or commercial reasons, resulting in damage to the product. In such cases, the product may be considered to have a critical surface finish. For the exclusive use of the importer or that importer's employees and not for resale to the general public Applies to the exclusion of imported goods of which the importer/owner or the importer/owner's employee(s) is (are) the final user. This exclusion includes goods supplied by an importer/owner to the importer/owner's employee(s) whether free or for a charge, e.g., uniforms. This exclusion does not apply to goods for external distribution by the importer/owner, e.g., sales samples or giveaways, when they are imported from non-CUSMA countries. Ornamental pipe and tube These articles are generally defined as being tubular products with critical surface finishes, and are generally used for architectural purposes (e.g., railings or cross bars for fencing, excluding fence posts) and furniture manufacturing. When produced from carbon steel grades, the product generally has a polished surface. Ornamental tubing may be round, square, rectangular, or may be rolled to a variety of specialized sectional shapes depending on the final use. When determining whether tubing is ornamental in nature, consideration should be given to the degree the exporter has undertaken to protect the surface finish (e.g., individual wrapping, protective packaging such as wooden crates or metal containers). Outermost usual container A shipping container used to transport goods. In some cases, goods may reach the ultimate purchaser in the outermost usual shipping container. The form in which it was imported Means the condition of the good before it has undergone one of the changes in tariff classification, or other applicable requirements as described in the marking rules. Used goods Does not include seconds, factory rejects, or blemished goods. Usual container Means the container in which goods will ordinarily reach the ultimate purchaser (point of sale packaging).\nGeneral\n2. The authority for application of Canada's marking program is contained in section 19 of the Customs Tariff . This section enables regulations to be made which identify:\n- (a) what goods require country of origin marking;\n- (b) the appropriate country to be marked on goods;\n- (c) the proper method and manner of marking;\n- (d) the time when goods must be marked.\n3. The requirement for country of origin marking should not be confused with labelling requirements of other government departments such as Agriculture and Innovation, Science and Economic Development Canada (ISED) . For example, ISED's regulations require that certain product related information such as fabric content of apparel be shown on a product label.\n4. Certain goods when imported into Canada are required to be marked to indicate clearly the country in which the goods were made. The foreign exporter or producer usually applies the country of origin marking. However, Canadian importers are responsible for ensuring that imported goods comply with marking requirements at the time they import the goods.\n5. For goods imported from a CUSMA country , the purpose of the marking requirement is to inform the ultimate purchaser of the country of origin of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. In order to have an ultimate purchaser, a purchase or transaction must take place.\n6. When goods are imported from a non-CUSMA country, the marking should indicate to the ultimate purchaser, or where there is no ultimate purchaser to the ultimate recipient, the country of origin of the goods. The ultimate recipient is the last person in Canada who receives the goods in the form in which they are imported.\n7. Depending on whether the goods are imported from a CUSMA or a non-CUSMA country, there are differences in the CBSA's administration of the marking program. These differences are explained in the sections that follow.\nGoods That Require Marking\n8. Schedule I of the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations and of the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations identifies those goods that require marking. The list of goods that require marking is divided into the following six main product categories:\n- (a) Goods for Personal or Household Use;\n- (b) Hardware;\n- (c) Novelties and Sporting Goods;\n- (d) Paper Products;\n- (e) Apparel;\n- (f) Horticultural Products; and\n- (g) Goods of Steel or Aluminum\n9. To clarify the types of goods included in each product category, a guide to Schedule I has been prepared. This guide is contained in Appendix A. The purpose of this guide is to show examples of some of the goods that require marking, and to provide definitions of various terms where possible. This guide is not designed to cover all goods that require marking (refer to paragraph 11 for further clarification).\n10. Further information or clarification regarding which goods require marking may be obtained by contacting one of the CBSA regional Trade Operations Division offices, available on the CBSA website.\n11. In addition to the guide in Appendix A, the following general principles should be applied when interpreting the wording contained in Schedule I:\n- (a) If an imported article does not fall under a specific class of goods, it may fall under a more general class. For example, although cotton gloves that require marking are not specifically annotated in paragraph 5(4) \"Gloves made partially or wholly of leather\" of the Schedule, they would fall under the more general paragraph 5(10) \"Apparel made substantially or wholly of natural or synthetic textile fibres\".\n- (b) When determining whether an article described in the \"Goods for Personal or Household Use\" category requires marking, it is important to consider the meaning of the wording used in the heading. For example, if \"Blankets\" that are listed in paragraph (5) of the Schedule are imported by hospitals or university dormitories, they would not require marking. Blankets imported under such circumstances would not be considered as goods for personal or household use.\n- (c) It should not be automatically assumed that the modern counterparts to classes of goods listed in the Schedule require marking if they are not specifically listed. For example, compact disc players do not require marking as they are not specifically listed in the Schedule despite the fact that they have replaced the use of phonographs (paragraph 1(15) under \"Goods for Personal or Household Use\").\n- (d) If a class of goods in the Schedule is preceded by the phrase \"the following,\" the list that follows is all-inclusive and the requirement for marking applies only to the goods listed.\n- (e) If a class of goods in the Schedule is preceded by the phrase \"including,\" this means including but not limited to the list that follows.\nExemptions\n12. Certain types of goods, or goods imported under specific conditions may be exempt from the requirement for country of origin marking. These exemptions are listed in Schedule II of the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations and the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations . There are 21 exemptions that apply to goods imported from CUSMA and non-CUSMA countries .\n13. Importers, exporters, and producers are advised to contact the region where goods will be imported to obtain information regarding the use of exemptions. Depending on the circumstances involved, the party requesting information may be required to substantiate entitlement through the submission of a national customs ruling request, or by providing some form of written evidence supporting the use of an exemption. Information on the national customs rulings is contained in the section entitled \"Rulings.\" The specific exemption being requested should be identified at the time of release by means of a written explanation to the border services officer or a notation on the invoice. The officers will consult with the appropriate CBSA regional Trade Operations Division offices in situations where it is not evident that an importer is entitled to use an exemption.\n14. A guide for Schedule II is contained in Appendix B. The purpose of this guide is to explain the documentation and/or information that may be required by the CBSA in order to determine the applicant's eligibility for use of a specific exemption.\nMethods of determining country of origin for marking\n15. There are different methods used to determine the country of origin, depending on whether the goods are imported from a CUSMA country (the United States or Mexico) or from a non-CUSMA country. When determining the country of origin for goods imported from a CUSMA country, a set of marking rules are used. These are technical rules that are applied systematically to determine the country or countries of origin of a good for country of origin marking purposes. The following list identifies some of the criteria used in determining the country of origin for goods imported from CUSMA countries . This list is not all inclusive and is only meant to provide a general guide as to how the country of origin may be determined. Generally, the country of origin is the country in which:\n- (a) the goods are wholly obtained or produced;\n- (b) the goods are produced exclusively from domestic materials;\n- (c) the foreign materials incorporated into the goods undergo a specific tariff classification change; or\n- (d) the single material that gives the goods their essential character was produced.\n16. For goods imported from a non-CUSMA country , the country of origin of goods is the country in which the goods were substantially manufactured. This means the country where the major part of production or manufacturing took place. It will be necessary to consider the accumulated costs of material, labour, and overhead when determining the proper country of origin for marking purposes.\nMethod and Manner of Marking\n17. The Marking of Imported Goods Regulations contains provisions that explain the proper method and manner of marking goods from either NAFTA or non-NAFTA countries.\nGeneral Manner of Marking Goods\n18. In general, the marking of goods from both CUSMA and non-CUSMA countries must clearly indicate the country of origin of the goods. When goods are imported from CUSMA countries or from the non-CUSMA country of Honduras, marking shall be in English, French, or Spanish. For goods imported from all other non-CUSMA countries, marking shall be in English or French.\n19. Generally, importers, exporters, or producers are encouraged to use the full name of the country of origin in the marking reference. However, the use of abbreviations may be necessary where there are space limitations on a product.\n20. An abbreviation of a country name may be used as a marking reference, if the abbreviation clearly indicates to the ultimate purchaser or to the ultimate recipient the country of origin of the goods. This provision applies to goods from both CUSMA and non-CUSMA countries. Short country names will not be allowed to be abbreviated as it would be more difficult for the ultimate purchaser or ultimate recipient to reasonably conclude the name of the country.\n21. The marking of goods shall be legible, sufficiently permanent, and capable of being easily seen during normal handling of the goods or their container. In addition, if point of sale packaging conceals the marking on the product, then the packaging should also be marked.\n22. Any reasonable method of marking that will remain on the good or its container (where applicable) until the product reaches the ultimate purchaser or recipient is acceptable. In most cases, the methods of marking that will be acceptable will depend on the nature of the goods. Appendix C defines several examples of acceptable methods of marking. It should be noted that other methods of marking may be considered as acceptable.\n23. For apparel, the CBSA will accept country of origin marking on the same label required by the Textile Labelling Act and Regulations of Innovation, Science and Economic Development Canada . It should be noted that methods of marking country of origin, other than the use of labels, may also be acceptable for apparel.\nSpecific Manner of Marking Goods\n24. There are specialized requirements that apply to the marking of iron or steel pipes and tubes. The specific methods of marking for each pipe or tube are: paint stencilling, die stamping, cast-in-mould lettering, etching, or engraving. For pipes or tubes that have an inside diameter of 4.8 cm or less (1.9 inches or less) and are imported in bundles, marking by tagging or labelling each bundle is acceptable.\n25. Iron or steel pipes and tubes that have a critical surface finish (e.g., ornamental products) may be marked by tagging or labelling each pipe or tube, or where bundled, by tagging or labelling each bundle. If this provision is applicable, the importer, exporter, or producer should provide a written description of the goods to the marking expert in the region where goods will be imported indicating why they would be considered as having a critical surface finish. The section entitled \"Definitions\" contains descriptions of the terms \"critical surface finish\" and \"ornamental pipe and tube.\"\n26. The following pipes and tubes are exempt from country of origin marking requirements:\n- (a) intended for use as parts and such parts are usually of a specific size and are committed by design to a particular application, and will generally have a part number applied thereon;\n- (b) intended for use as a casting or mould in a manufacturing process. The importer/agent may be requested to supply appropriate specifications and supporting documentation;\n- (c) when imported for use as original equipment in and by manufacturers of automobiles, buses, or specified commercial vehicles; and\n- (d) when the non-ferrous metal content is greater than 50%. Pipe and tube containing less than 50% by weight of iron is not considered to be of iron or steel. The importer/agent may be required to supply appropriate specifications and supporting documentation.\n27. Country of origin marking for goods that are printed or lithographed paper products should be of a size not smaller than 1.6 mm or 1/16 of an inch and in a colour that is as bold as any other characters or images that are printed or lithographed on the paper product. Examples of acceptable methods of marking:\nUnited States Printed in the United States Made in the USA Made in the United States Mexico Printed in Mexico Made in Mexico Japan Made in Japan Spain Made in Spain\n28. To avoid confusion as to the country of origin of the goods, if the word \"Canada\" or \"Canadian\" appears on the goods either spelled in full or abbreviated, the country of origin may be required to appear in close proximity to that reference and be preceded by: \"made in,\" \"produced in,\" \"printed in,\" or some similar expression. The same provision applies where any other country or place name appears other than that of the country of origin. The presence of these words referring to other geographic locations must be expected to mislead the ultimate purchaser or ultimate recipient in order to trigger the application of this provision.\n29. In the case of printed matter, the \"close proximity provision\" will not apply to geographical references that are contained within the body or text of a publication.\n30. When CUSMA goods require marking, the country of origin may appear on the usual container only (point of sale packaging) if this is the manner in which the ultimate purchaser buys the good. Country of origin may also appear on the good, provided the usual container can be readily opened for inspection of the content, or the marking of the content is clearly visible through the usual container.\nAuthorization to Mark Goods in Canada\n31. The Marking of Imported Goods Regulations provides the authority where, under certain conditions, authorization may be granted to mark goods in Canada after they have been imported but before they are released from the CBSA. Whenever possible, importers should request such authorizations before the goods arrive in Canada. Authorization may be granted for goods from both CUSMA and non-CUSMA countries.\n32. An importer should request pre-authorization to mark goods in Canada before importation actually takes place. Pre-authorization may be granted for a one time importation only, or a blanket authorization may be granted that allows for marking of goods over a specific period of time (e.g., 6 months) covering several shipments. In addition, an importer may also request authorization to mark goods in Canada at the time of importation. If this latter method is used, the approval (if granted) will only be given for the shipment on hand. A request for blanket authorization for multiple shipments of goods must be submitted prior to importation.\n33. The applicant must meet the following conditions in order to be given approval to mark goods in Canada:\n- (a) the goods cannot be imported as mail;\n- (b) a notice of non-compliance pursuant to subsection 35.02 of the Customs Act must not have been issued to the importer on similar or identical goods more than 30 days before the importation of the goods or less than two years before importation of the goods;\n- (c) if authorization is requested prior to importation, the importer gives written notification to the CBSA that the goods will be marked in Canada;\n- (d) if authorization is not requested prior to importation, the importer gives written notification at the time of importation to the CBSA that the goods will be marked in Canada and demonstrates that it was not possible to give prior notice;\n- (e) transfer of ownership of the goods cannot take place until the goods are marked properly.\n34. The written notification referred to in the previous paragraph should take the form of a letter to the Superintendent or chief officer at the CBSA office nearest to the location where the goods will be released. The letter should contain the following information:\n- (a) importer name, number, and address;\n- (b) complete description of the goods;\n- (c) location where goods are to be marked;\n- (d) if location is a bonded warehouse, location of warehouse, warehouse licence number, and security number;\n- (e) date by which the marking will be completed;\n- (f) the location where the goods may be verified for compliance;\n- (g) if the request is for a blanket authorization to mark goods;\n- (h) name and telephone number of a contact person;\n- (i) if authorization to mark in Canada is requested at the time of importation, the importer of the goods must also demonstrate that it was not possible to submit notification prior to importation.\n35. To ensure acceptance of the request, it is advisable that the importer discuss the arrangements for authorization to mark goods in Canada with the CBSA before a written notification is submitted. There are five locations that may be acceptable for marking purposes:\n- (a) public bonded warehouse;\n- (b) private bonded warehouse;\n- (c) importer's premises (under exceptional circumstances only);\n- (d) CBSA office; and\n- (e) sufferance warehouse.\n36. Due to space limitations at many CBSA offices it may not be possible to mark goods at these locations. In addition, goods may be marked at a location other than the office of report provided this information is included with the notification.\n37. Once the importer's written notification has been presented, the CBSA will review the request and notify the applicant of the decision made. Authority to mark will take the form of a letter of authorization issued by the chief officer of the CBSA or the superintendent. The letter of authorization will confirm whether the location for marking is acceptable, indicate the time frame for completion of the marking, and specify the location where goods will be examined, if required. In cases where pre-authorization for marking has been approved, the importer should present the letter of authorization to the appropriate CBSA office at the time of first reporting and also when requesting release of the goods. When approval for marking has been granted at the time of importation, the letter of authorization should be presented when requesting release of the goods.\n38. The importer may mark goods in a bonded warehouse. Information regarding bonded warehouse requirements is contained in Memorandum D7-4-4, Customs Bonded Warehouses .\nIssuance of Notices to Mark Goods\n39. When goods have not been marked in accordance with the marking requirements, a notice to properly mark the goods will be issued by the border services officer for goods imported, from both CUSMA and non-CUSMA countries, indicating:\n- (a) in what manner goods currently under customs control must be marked; or\n- (b) in what manner subsequent importations of identical or similar goods are to be marked.\n40. The following three options are available to the importer when goods arrive in Canada that are not marked according to the requirements of the marking program:\n- (a) mark the goods in Canada, provided the conditions outlined in the section entitled \"Authorization to Mark Goods in Canada\" are met;\n- (b) export the goods; or\n- (c) abandon the goods to the Crown.\nRulings\n41. Importers, along with CUSMA and non- CUSMA exporters and producers, may request a national customs ruling (NCR) on the country of origin marking for goods to be imported from a CUSMA or non- CUSMA country. Marking NCRs are provided by the CBSA as an administrative service to the convenience of importers, exporters and producers of CUSMA and non- CUSMA goods.\n42. NCR requests must be submitted in writing prior to the importation of the goods. If the requesting party is a person with an office in Canada, the request should be sent to the CBSA office responsible for their area. If the requesting party does not have an office in Canada, the request should be sent to the CBSA regional Trade Operations Division office situated in the area where the majority of importations will likely occur. The CBSA will then issue rulings on one or more of the following marking components:\n- (a) Is the good required to be marked with its country of origin?\n- (b) What country of origin must be marked on the good?\n- (c) What is the acceptable method and manner of marking the good?\n43. It is mandatory that a request for a ruling includes, as a minimum, the component described in paragraph (a). Additional information regarding NCRs is contained in Memorandum D11-11-1, National Customs Rulings (NCR) .\nDeterminations/re-determinations\n44. A marking determination is a decision rendered by a border services officer located at their regional office indicating whether or not goods imported from a NAFTA country have been marked in accordance with marking regulations. This authority is contained in section 57.01 of the Customs Act . A marking re-determination is a decision made by an officer in a CBSA office to modify a marking determination. Section 60 and 61 of the Customs Act provide the CBSA with such authority. The determination or re-determination generally includes all three marking components referred to in paragraph 41 above.\n45. A NAFTA importer, exporter, or producer may file an appeal of a marking determination/re-determination with the appropriate CBSA office within 90 days of having received a notice of the marking determination. All requests for review of a marking determination/re-determination should be accompanied by such information as:\n- (a) descriptive illustrations, literature, or samples relating to the goods that are subject of the request;\n- (b) other supporting documentation such as the certificate of origin, relevant file number, or previous advance rulings.\n46. Decisions made by CBSA on appeals of determinations/re-determinations may be further appealed to the Canadian International Trade Tribunal (CITT) and subsequently to the Federal Court of Canada. The authority for appeals of determinations/re-determinations is provided for under sections 67 and 68 of the Customs Act .\nNote: This section applies to goods that were imported under the NAFTA, prior to July 1, 2020 . The marking of goods imported from a CUSMA country on or after July 1st, 2020 , will be administered under Section 35.01 of the Customs Act .\nPenalties\n47. Failure to mark goods in accordance with the marking requirements may result in the application of penalties. There are now provisions for the CBSA to issue both civil and criminal penalties for goods imported from both NAFTA and non-CUSMA countries. The authority to issue civil penalties is contained in section 109.1 of the Customs Act .\n48. For specific penalties on marking violations, please refer to the CBSA's Master Penalty Document .\n49. Criminal penalties pursuant to section 159.1 of the Customs Act may be assessed by the CBSA where a person:\n- (a) fails to mark goods in the manner referred to in Section 35.01;\n- (b) marks the goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or\n- (c) with intent to conceal the information given by or contained in the mark, alters, defaces, removes or destroys a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff .\nAdditional Information\n50. Additional information regarding the CBSA's country of origin marking program may be obtained by contacting one of the CBSA regional Trade Operations Division offices, available on the CBSA website.\n51. Questions concerning the administration of these procedures should be directed to the CBSA Border Information Service (BIS) online, or by calling the BIS line toll-free in Canada at 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). BIS agents are available, during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time. TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2023-04-14",
+    "current_to": "2023-04-14",
+    "citation": "Memorandum D11-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-1",
+    "marginal_note": "Appendix A",
+    "part": "Marking of imported goods",
+    "division": "",
+    "heading": "",
+    "text": "Guide to schedule I\nSection 1 of Schedule I – Goods for personal or household use Product Definition Examples 1(1) Bakeware and cookware made of aluminum used to bake or cook food cake pan, muffin pan, cookie sheet, pots, pans 1(2) Bakeware and cookware made of cast iron used to bake or cook food cake pan, muffin pan, cookie sheet, pots, pans 1(3) Bath mats, towels and wash cloths, knitted or woven bath mat: mat placed on floor in bathroom; wash cloth: used for wiping the hands, face, or person when washing or bathing wash cloths: face cloths towel: used for wiping something dry, esp. for wiping the hands, face, or person after washing or bathing towels: bath towels, hand towels, kitchen towels, beach towels 1(4) Batteries, dry cell primary batteries having a zinc anode, a carbon or graphite cathode surrounded by manganese dioxide and a paste containing ammonium chloride as an electrolyte alkaline and nickel cadmium batteries, does not include car batteries 1(5) Blankets bed coverings comforters, duvets, electric blankets 1(6) Brushes, including toothbrushes and their handles paint brushes, hair brushes, eyelash brushes 1(7) Candles a body of wax, tallow, or the like, formed around a wick of cotton or flax, and used to give artificial light Christmas candles, table candles 1(8) Cards, the following: credit and identification, made of any material that has a diameter that exceeds or a side the length of which exceeds 1/2 inch (1.27cm) in width and that is imported in sheet form or otherwise credit cards: allows one to make a transaction and to pay at a future date; identification cards: shows tombstone information identifying an individual credit cards: those provided by department stores and financial institutions; identification cards: driver's licence 1(9) Chrome-plated ware and utensils for use in serving food and beverages chromium-plated kitchen utensils used to serve food and beverages; similar to 1(13) and (28) chrome-plated ware: serving dishes, ice tongs utensils: ladle, spatula, salad servers 1(10) Cigar and cigarette lighters, except lighters for incorporation into motor vehicles devices that produce a flame with which to light cigarettes and cigars disposable lighters (butane), refillable lighters 1(11) Clocks and movements, except clocks and movements for use as original equipment by motor vehicle manufacturers clock: an instrument for the measurement of time; movement: the moving mechanism of a watch or clock clocks: wall clocks, grandfather clocks, digital or analog, not including watches 1(12) Containers, thermostatic, the following: carafes, flasks, jars, jugs and vacuum bottles, and refills or inserts therefor 1(13) Cutlery, chrome-plated or stainless steel similar to 1(9) and (28) implements for eating and/or serving food forks, knives, spoons 1(14) Dishes and ornaments made of china earthenware, ironstone, porcelain, semi-porcelain, stoneware or white granite plates, side plates, cups, mugs, saucers, ornaments 1(15) Electronic equipment, the following: phonographs, radio receiving sets, radio-phonograph sets, radio-phonograph television sets, record players, tape recorders and television receiving sets 1(16) Ironing board covers and pads 1(17) Kitchenware made of metal or plastic, coated, lithographed, painted or otherwise, the following: bread boxes, cake humidors, canisters, foil and paper dispensers, range sets, serving ovens and step-on waste cans 1(18) Knives, the following: jack, pen, and pocket; scissors and shears jack-knife: a large folding clasp-knife for the pocket or purse penknife: a small folding knife, usually carried in the pocket or purse pocketknife: a knife with one or more blades which fold into the handle, for carrying in the pocket or purse 1(19) Lawn mowers (powered) used to cut grass gas or electrically powered 1(20) Matches in books, boxes, or folders 1(21) Pencils an instrument for marking, drawing, or writing and having a tapered point eyebrow/eyeliner pencil; mechanical lead pencil; non-mechanical lead pencil 1(22) Pens, the following: ball point and fountain; and nib penholders not including felt or nylon tipped pens, nor highlighters 1(23) Pillowslips and sheets made of cotton coverings for pillows and beds made of cotton includes pillowcases and shams 1(24) Razor blades (safety type) must be safety type blades only, does not include disposable unit, whereby a handle is attached 1(25) Thermometers an instrument for measuring temperature food, body, weather 1(26) Tiles, glazed, unglazed and ceramic mosaic, the following: hearth, floor, and wall 1(27) Umbrellas anything serving as protection from the elements (i.e., rain or sun) parasols, golf 1(28) Utensils, kitchen type, chrome-plated or stainless steel similar to 1 (9) and (13) flour sifters, egg beaters 1(29) Watch bracelets (expansion type)\nSection 2 of Schedule I – Hardware Product Definition Examples 2(1) Caps, made of metal, lithographed or printed, for containers, the following: lug, 2(2) Copper tubing mainly used for plumbing to supply water for sinks, bathtubs, washing machines 2(3) Drapery I-beam rails, made of aluminum, brass, steel or other metals or plastic, and component parts of drapery I-beam rails tracks to carry curtains component parts: brackets, rollers, hooks, screws 2(4) Electrical measuring devices for panel mounting designed to indicate alternating or direct current microamperes, milliamperes or amperes, millivolts, volts or kilovolts and such other variables as pressure, resistance and temperature that may be translated into alternating or direct current or voltage the electrical measuring device is mounted on a panel 2(5) Glass in panes or sheets, the following: common or colourless window, laminated, plate and sheet 2(6) Goods made of porcelain for electrical use insulating posts for electrical high and low voltage lines usages: telephone posts (low voltage), hydro lines (high voltage) 2(7) Files and rasps file: a metal instrument, having one or more of its faces covered with small cutting edges or teeth, for abrading, reducing, or smoothing surfaces rasp: a course kind of file, having separate teeth raised on its surface by means of a pointed punch 2(8) Sink strainers (basket type) 2(9) Tubes, electronic components of electrical circuits for radios and televisions used for internal electronics and for viewing TV; tubes which contain electrons flowing through them television tubes, computer monitor tubes, fluorescent light tubes 2(10) Twines, the following: baler and binder twine: thread or string composed of two or more yarns or strands twisted together 2(11) Wire insect screening a wire mesh used in windows and doors to protect against insects, e.g., mosquitos window/door wire mesh 2(12) Iron or steel pipes and tubes not including parts that are used to join lengths of pipe together, i.e., pipe fittings, outlets, and nipples or exemptions listed in the section entitled \"Method and Manner\"\nSection 3 of Schedule I – Novelties and sporting goods Product Definition Examples 3(1) Articles in the style of North American Indian handicrafts imitation of North American Indian handicrafts either by mass production or otherwise Indian: Aboriginal people of North America Handicraft: skilled work with the hands 3(2) Athletic gloves and mitts, including baseball and hockey gloves and mitts ( (applies only to goods from Non-CUSMA countries) 3(3) Bicycles 3(4) Decorations, novelties and ornaments decoration and ornament: that which adorns novelty: a new or unusual thing or occurrence; small decoration or toy of novel design decorations: artificial flowers and fruits, statuettes novelties: figurine stamp pads 3(5) Enameled emblems and silver plated or sterling silver bracelets, brooches, pins and spoons, all designed as souvenirs of Canada, its provinces, territories, cities, towns or other geographical locations enamel: glasslike coating emblem: a symbol lapel pins that depict provincial flags 3(6) Gift wrappings, the following: bindings, braids, ribbons, tapes, ties and trimmings, made chiefly or wholly of textile fibres 3(7) Toys, games and athletic and sporting goods toy: a plaything for children or others; something contrived for amusement rather than for practical use toys: balloons, dolls, stuffed toys game: amusement, fun, sport Athletic: pertaining to sporting activities games: board games, bowling balls sport: pleasant past time; amusement; diversion\nSection 4 of Schedule I – Paper products Product Definition Examples 4(1) Boxes and cartons, empty folding or set up, made of paper, paper board, plain or corrugated fibre or fibre board, for use as shipping containers 4(2) Paper matter and products, lithographed or printed books, magazines, catalogues, calendars, business reports, maps, posters, business invoices; not including blank paper\nSection 5 of Schedule I – Apparel Product Definition Examples 5(1) Boots, shoes and slippers not including shoe uppers 5(2) Brassieres, corselettes, garter belts, girdles and lacing corsets 5(3) Fabrics, braided or woven, containing rubber yarns, not exceeding 12 inches (30.48cm) in width; boot and shoe laces 5(4) Gloves made partially or wholly of leather 5(5) Hair pieces, the following: wigs, half wigs, switches, postiches, pony tails, toupees and other types of hair pieces designed to be worn on the head of a person 5(6) Handbags and purses, except handbags and purses made of beads, metal mesh or similar material 5(7) Hats, including berets, bonnets, caps, hoods and shapes made of felt fur, wool felt, and wool-and-fur felt straw hats 5(8) Knitted garments sweater, vest, socks, hat, mittens, leg warmers, coat, scarf 5(9) Raincoats and rain wear made of plastic plastic: any number of synthetic polymeric substances 5(10) Apparel made substantially or wholly of natural or synthetic textile fibres natural textile fibres: cotton, wool, silk, ramie synthetic textile fibres: polyester, nylon, rayon, viscose, spandex shirt, pants, skirt, dress, jacket, vest, socks, stockings, hat, gloves, scarf, belt, undergarments\nSection 6 of Schedule I – Horticultural products Product Definition Examples 6(1) Tubers a short, thick, fleshy, usually but not always underground stem or branch bearing buds (eyes) that serve as storage organs Begonia 6(2) Tuberous roots large fleshy roots bearing or producing tubers Tuberous Begonia, spider plants 6(3) Rhizomes, corms, crowns (also known as Corona) rhizomes: rootstock, usually an underground rootlike stem on or under the ground that sends up a succession of leaves or stems at the apex and emitting roots from the lower side Dogwood, German Iris corms: a solid, swollen part of a stem, usually underground, as the so-called \"bulb\" Crocus and Gladiolus crowns: the base of a plant, where the stem and root meet; part of a rhizome with a large bud, suitable for propagation; a circular appendage, or a circle of appendages; in a flower, an outgrowth of the perianth, or the staminal circle or a cluster of small cells crowning the oogonium\nSection 7 of Schedule I – Goods of steel or aluminum Product Definition Examples 7(1) Goods of steel classified under headings 72.06 through 72.15, subheadings 7216.10 through 7216.50 or subheading 7216.99, headings 72.17 through 72.29, subheading 7301.10, 7302.10, 7302.40 or 7302.90 or headings 73.04 through 73.06, except wire 7(2) Goods of aluminum classified under heading 76.01 or headings 76.04 through 76.09 and castings or forgings that are classified under subheading 7616.99, except wire (other than barbed wire)",
+    "history": "",
+    "last_amended": "2023-04-14",
+    "current_to": "2023-04-14",
+    "citation": "Memorandum D11-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-1",
+    "marginal_note": "Appendix B",
+    "part": "Marking of imported goods",
+    "division": "",
+    "heading": "",
+    "text": "Guide to Schedule II\n1. Goods for charitable purposes and not for the purpose of sale.\nThe importer may be required to submit evidence that the goods are for charitable purposes and not for resale. A letter from the recipient of the goods is an example of what may serve as satisfactory proof.\n2. Goods that are gifts or bequests.\nThe importer may be required to submit evidence that goods are either gifts or bequests. For gifts, a letter from the donor indicating that no sale has taken place is an example of what documentation may serve as satisfactory proof. A bequest may be confirmed by presentation of a copy of the will.\n3. Goods that are antiques or goods that have been produced more than 20 years prior to importation.\nFor goods imported from CUSMA countries, it may be evident to the border services officer at the time of importation that the goods are more than 20 years old. However, it may be necessary to present evidence of the age of the goods.\n4. Used goods, with the exception of iron or steel pipes and tubes.\nThe CBSA should be satisfied through examination of the goods that they qualify as being used. Used goods do not include seconds, factory rejects, or blemished goods.\n5. Goods that are for the exclusive use of the importer or the importer's employees and not for resale to the general public, with the exception of iron or steel pipes and tubes\nIn many cases, it may be evident from the nature of the goods that they are for the exclusive use of the importer or the importer's employees. However, the importer may be required to substantiate entitlement to this exemption by submitting a letter that outlines the specific details of the disposition of the goods. For a good to be exempt from marking under this exemption, it must be used internally by the importers or their employees and not for distribution to the public. A good example of when this exemption may apply would be the importation of uniforms by a company for use by its employees in conducting their business.\n6. Goods imported for use by the importer and not intended for sale in the form in which they were imported\nFor this exemption to be used, there must be a change in the tariff classification of the goods. The importer should consult with a marking expert to determine eligibility for this exemption.\n7. Goods that are imported under tariff item No. 9808.00.00, 9809.00.00 or 9810.00.00\nInformation provided at the time of release should be sufficient for the CBSA to determine that the importer qualifies to use these tariff items.\n8. Goods that are imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes\nThe importer should submit evidence that the goods will be subsequently exported from Canada. The following are examples of evidence that would be acceptable:\n- (a) certification in writing on the customs accounting document that the goods are for exportation from Canada, or\n- (b) a letter from the importer indicating the circumstances under which the goods will be subsequently exported.\n9. Goods that, for the purpose of temporary duty-free admission, that are in-transit or in-bond or otherwise under the CBSA control\nThe CBSA controls that currently apply to these types of importations will be used.\n10. Goods that are incapable of being marked\nIn order to determine eligibility for this exemption, a request for a national customs ruling (for CUSMA and non-CUSMA goods) should be submitted as described in the section entitled “Rulings.” In any case, the importer, exporter, or producer must submit evidence that clearly demonstrates that the goods are incapable of being marked. The CBSA must be satisfied that it is impossible to mark the goods before this exemption is granted. If approval for this exemption is given, the outermost usual container will require marking.\n11. Goods that cannot be marked prior to exportation without causing them injury\nIn order to determine eligibility for this exemption, a request for a national customs ruling (for CUSMA and non-CUSMA goods) should be submitted as described in the section entitled “Rulings”. In any case, the importer, exporter, or producer must submit evidence that clearly demonstrates that the goods cannot be marked without causing injury to the goods. The CBSA must be satisfied that injury to the goods would result if the goods were marked. If approval for this exemption is given, the outermost usual container will require marking.\n12. Goods that cannot be marked except at a cost that is substantial in relation to their value for duty so as to discourage their exportation\nIn order to determine eligibility for this exemption, the importer, exporter, or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods), as described in the section entitled “Rulings”. In any case, it must be clearly demonstrated that the cost of marking is substantial in relation to the value for duty and that this cost would discourage exportation. If approval for this exemption is given, the outermost usual container will require marking.\n13. Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance\nIn order to determine eligibility for this exemption, the importer, exporter, or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods) as described in the section entitled “Rulings”. In any case, it must be clearly demonstrated that the goods cannot be marked without materially impairing their function or substantially detracting from their appearance. If approval for this exemption is given, the outermost usual container will require marking.\n14. Goods that are in a container that is marked in a manner that will reasonably indicate their origin to the ultimate purchaser\nIn determining how this exemption applies, it is important to determine which party is the ultimate purchaser of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. This exemption also applies to goods in a usual container (point of sale packaging). Under this exemption, marking must appear on the container at time of purchase.\n15. Goods that are crude substances\nCurrently, there are no goods in Schedule I that would be considered as crude substances.\n16. Goods that are to undergo production in Canada by the importer, or on the importer's behalf, in a manner that would result in the country of origin of which is Canada\nIn order to determine eligibility for this exemption, the importer, exporter or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods) as described in the section entitled “Rulings”. The request should include marking components (a) and (b).\n17. Goods in respect of which, by reason of their character or the circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though the goods are not marked with country of origin\nIn order to determine eligibility for this exemption, the importer, exporter or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods), as described in the section entitled “Rulings”. In any case, it must be clearly demonstrated that the ultimate purchaser would reasonably know the country of origin even though the goods are not marked.\n18. Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their value for duty, provided that the failure to mark those goods before importation was not for the purpose of avoiding compliance with the marking requirement\nThe importer should clearly demonstrate that the cost of marking would be substantial in relation to the value for duty and the intent was not to avoid the marking requirement. If approval for this exemption is given, the outermost usual container must be marked.\n19. Goods that are original works of art\nIn order to be eligible for this exemption, the importer, exporter, or producer should demonstrate that the goods being imported are original works of art. Original works of art are normally signed or initialed by the artist. The following specific information should be provided:\n- (a) name of the artist;\n- (b) date of the work;\n- (c) medium used in the work;\n- (d) processes involved;\n- (e) whether the work executed entirely by hand; and\n- (f) explanation of any other process used.\n20. Goods that are classified under subheading No. 6904.10, or heading No. 85.41 or 85.42, other than goods that are so classified by reason of their having undergone a non-qualify operation specified in section 13 of these Regulations (CUSMA)\nGoods in heading No. 85.41 or 85.42 do not require marking.\nIf the claim for exemption is made based on the goods falling under subheading No. 6904.10, the following information should be provided:\n- (a) chemical composition of the product;\n- (b) whether the good has been fired after shaping;\n- (c) the type of article and intended use; and\n- (d) whether the product can withstand a temperature of 1500°C or higher.\n21. Goods in respect of which there is no ultimate purchaser\nIn order for there to be an ultimate purchaser, a purchase or transaction must take place. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada.",
+    "history": "",
+    "last_amended": "2023-04-14",
+    "current_to": "2023-04-14",
+    "citation": "Memorandum D11-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-1",
+    "marginal_note": "Appendix C",
+    "part": "Marking of imported goods",
+    "division": "",
+    "heading": "",
+    "text": "Examples of acceptable methods of marking\n1. Anodizing the formation of an oxide surface on non-ferrous metal by electrochemical means. 2. Cast-in-mould Lettering employs metal moulds and cores with either gravity or low-pressure introduction of molten metal, where part of the mould would be in the shape of letters. 3. Decalcomania transfer decalcomania is a transfer method of printing. 4. Die Stamping to impress (lettering or a design) with heated metal type or dies, normally used to mark hard surfaces. 5. Embossing to raise the surface of an article by pressure against a steel die roller cut or engraved with a pattern. 6. Engraving to represent a mark by incisions on wood metal or stone. 7. Etching to engrave by eating away the surface with acids. 8. Labels a paper or plastic strip with adhesive backing that firmly adheres to a variety of dissimilar surfaces, or sewn in fabric label. 9. Lithography process of printing from a plane surface (e.g., smooth stone or metal plate) on which the image to be printed is ink receptive and the blank area is ink repellent. 10. Pressure sensitive label a label that at room temperature, without wetting or other addition, is permanently tacky (on one or both sides) and which firmly adheres to a variety of dissimilar surfaces upon contact, without the need for more than finger or hand pressure. This type of label may also be referred to as a sticker. 11. Printing the process by which multiple reproductions are made from a plate or image carrier on a press. 12. Stamping to impress or mark something with a symbol or design with ink or colouring (a rubber stamp could be used for stamping). 13. Stencilling a form of duplication in which ink flows through openings on a porous sheet to form an image on a receiving surface. No ink can pass through the unopened blocked areas. Paint stencilling refers to the same method using paint instead of ink to form the mark. 14. Tags a paper or plastic strip, normally tied to a product by a string or thread-like plastic.",
+    "history": "",
+    "last_amended": "2023-04-14",
+    "current_to": "2023-04-14",
+    "citation": "Memorandum D11-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-1",
+    "marginal_note": "References",
+    "part": "Marking of imported goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Tariff Customs Act Textile Labelling Act Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations Marking of Imported Goods Regulations Designated Provisions (Customs) Regulations Other references: D7-4-4 , D11-4-16 Superseded memorandum D: D11-3-1 dated November 18,2021",
+    "history": "",
+    "last_amended": "2023-04-14",
+    "current_to": "2023-04-14",
+    "citation": "Memorandum D11-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-3",
+    "marginal_note": "Legislation",
+    "part": "CUSMA Countries of Origin Marking Rules",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Customs Tariff Currency Act Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations CUSMA Rules of Origin Regulations CUSMA Tariff Preference Regulations Canada-United States-Mexico Agreement (CUSMA)",
+    "history": "",
+    "last_amended": "2025-10-20",
+    "current_to": "2025-10-20",
+    "citation": "Memorandum D11-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-3",
+    "marginal_note": "Guidelines and general information",
+    "part": "CUSMA Countries of Origin Marking Rules",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The “Interpretation” section of the CUSMA Rules of Origin Regulations and the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations contain definitions that are important in understanding the administration of both Regulations. For purposes of this memorandum, the following terms are also important:\naccessories, spare parts or tools means goods that are delivered with a good, whether or not they are physically affixed to that good, and that are used for the transport, protection, maintenance or cleaning of the good, for instruction in the assembly, repair or use of that good, or as replacements for consumable or interchangeable parts of that good. country of origin means the country of origin that must be marked on the good by the application of the rules set out in Sections 4 through 10 of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations . countries of origin means the countries of origin that must be marked on the good by the application of the rules set out in Sections 5 through 7 or 10 of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations . CUSMA country means a Party to the Canada-United States-Mexico Agreement. HS means the Harmonized Commodity Description and Coding System that is used for the classification of goods. packaging materials and containers means materials and containers in which a good is packaged for retail sale. packing materials and containers means materials and containers that are used to protect a good during transportation, but does not include packaging materials and containers. paragraph means a subset of a section of Regulations (for example paragraph 7(a) of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations sets out the method for determining the country of origin for marking a good when the good is produced by minor processing). section means a portion of Regulations (for example: Section 9 of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations pertains to Production Outside Canada). subsection means a subset of a section of Regulations (for example subsection 2(1) of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations sets out the definitions found in the Regulations). the Regulations means the Determination of Country of Origin for the Purposes of Marking Goods ( CUSMA Countries) Regulations .\nGeneral\n2. This memorandum applies to goods that have been imported from a CUSMA country. For the purposes of marking, the imported goods do not need to “originate” within the meaning of the CUSMA Rules of Origin Regulations .\n3. The requirement for country of origin marking should not be confused with labelling requirements of other government departments, such as Agriculture and Agri-Food Canada or Innovation, Science and Economic Development Canada ( ISED ). For example, ISED 's regulations require that certain product-related information, such as fabric content of wearing apparel, be shown on the product label.\n4. All goods, which contain a description that might mislead a person as to the country of origin of the goods, are prohibited entry into Canada under the provisions of tariff item 9897.00.00. Information concerning the provisions of tariff item 9897.00.00 is set out in Memorandum D9-1-9 , False Description of Geographical Origin of Goods and Goods With Trade Marks – Tariff Item 9897.00.00.\n5. Only certain goods are required to be marked to clearly indicate the country in which the goods were made. Those goods that are required to be marked are set out in Schedule I of the Determination of Country of Origin for the Purposes of Marking Goods ( CUSMA Countries) Regulations (the Regulations) and Appendix A to Memorandum D11-3-1 .\n6. Certain types of goods, or goods imported under specific conditions, may be exempt from the requirement for country of origin marking. There are 21 exemptions that apply to goods imported from a CUSMA country. These exemptions are listed in Schedule II of the Regulations and Appendix B to Memorandum D11-3-1 .\n7. Under section 4 of the Regulations, reference is made to Schedule III, the “Tariff Shift Rules.” The Tariff Shift Rules are set out in Schedule III of the Regulations and can also be found on the Department of Justice Web site.\n8. For goods imported from a CUSMA country, the purpose of the marking requirement is to inform the ultimate purchaser of the country or countries of origin of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. In order to have an ultimate purchaser, a purchase or transaction must occur.\nMethods of determining the country of origin for marking\n9. When determining the country of origin for the marking of goods imported from a CUSMA country, a set of marking rules is used. These are technical rules that are applied systematically to determine the country or countries of origin that are to be marked on the goods. These rules are set out in Sections 4 through 7 of the Regulations.\n10. Section 4, paragraphs 7(b) and 7(c) and Section 8 of the Regulations only allow for a single country of origin to be marked on a good.\n11. Sections 5 and 6 and paragraph 7(a) of the Regulations allow for either a single country or multiple countries of origin to be marked on a good.\n12. Section 9 of the Regulations can affect the country or countries of origin determined under Sections 4 through 7.\n13. Section 10 of the Regulations can affect which country or countries of origin may be marked on a fungible good.\n14. Appendices A and B provide charts (Charts 1 and 2 respectively) to assist in the understanding of the application of Sections 4 through 7 of the Regulations. The charts should be used in conjunction with the application of these sections and not in isolation. Place cursor over Charts 1 and 2 for a pop-up window to appear with additional information.\nApplication of Section 4 of the Regulations (refer to chart 1 in Appendix A)\n15. Paragraph 4(1)(a) of the Regulations allows that a single country be marked on a good if the good is wholly obtained or produced in one country. “Wholly obtained” does not mean a good purchased in one country. The definition of “wholly obtained or produced” is set out in subsection 4(2) of the Regulations.\n- Example 1 : Dormant crocus bulbs are wholly obtained in the United States, as stipulated in paragraph 4(1)(a). They are harvested from crocus plants grown in the United States. Therefore, the bulbs are marked as a product of the United States by the application of paragraph 4(2)(b) of the Regulations.\n- Example 2 : Leather gloves are produced in Mexico. They are made from leather wholly produced from a cattle born and raised in Mexico. Therefore, the gloves are wholly produced in Mexico, as stipulated in paragraph 4(1)(a), and would be marked as such by the application of paragraph 4(2)(j) of the Regulations.\n16. Paragraph 4(1)(b) of the Regulations allows that a single country be marked on a good if the good is produced exclusively from domestic materials. This means that the components or materials that are incorporated into the good, each qualifies in its own right as being either “wholly obtained or produced,” or meeting a tariff classification change rule under Schedule III of the Regulations. The materials must qualify as a domestic material (i.e., the same country as that in which the good is produced).\n- Example : Wax candles of heading No. 34.06 of the Customs Tariff with a cotton wick are produced in the United States. The paraffin wax is a mixture of hydrocarbons obtained from petroleum extracted from the soil in the United States. The wax is therefore “wholly obtained or produced” and is considered to be a domestic material for purposes of paragraph 4(1)(b) of the Regulations. Cotton yarn of Chapter 52 is imported from Mexico to produce cotton wicks of heading No. 59.08 in the United States. This cotton yarn is a “foreign” material (i.e., it is from a country different from that in which a good, for example the cotton wick, is being produced). In order for the candles to be determined to be made “exclusively” from domestic materials, the cotton yarn must meet a change in tariff classification under Schedule III of the Regulations. The applicable rule for wicks does provide for a change in tariff classification from the “foreign” cotton yarn. Therefore, the candles would be made exclusively of domestic materials and could be marked as a product of the United States.\n17. Paragraph 4(1)(c) of the Regulations allows that a single country be marked on a good, provided that each of the foreign materials incorporated in the good undergoes a change in tariff classification as set out in Schedule III of the Regulations and meets any other applicable provisions of the Regulations, such as sections 12 and 13.\n- Example : Ladies' kid leather gloves of heading No. 42.03 of the Customs Tariff are made in the United States from Mexican kid leather of heading No. 41.06. The leather gloves can be marked as a product of the United States only if the Mexican material (for example the foreign materials) meets the tariff classification change rule for the ladies' leather gloves. The tariff change rule for leather gloves of 42.03 reads as follows: “a change to heading Nos. 42.03 through 42.06 from any other heading, including another heading within that group.” The Mexican kid leather meets the rule as the materials are classified outside of the heading numbers set out in the rule. Therefore, the leather gloves could be marked as a good of the United States.\n18. If a foreign material that is incorporated into a good does not make a tariff classification change as set out in Schedule III of the Regulations, section 11, de minimis, may be applicable (refer to Section 11: De Minimis).\n19. Paragraph 4(1)(d) of the Regulations allows that a single country of origin be marked on a good as set out by an applicable Chapter Note in Schedule III of the Regulations.\n20. If, by the application of paragraph 4(1)(d) of the Regulations, a single CUSMA country cannot be determined, Section 8 may be applied (refer to Section 8: Tariff Preference Override).\n21. When a single country of origin cannot be determined under section 4, then section 5 of the Regulations would be considered.\nApplication of Section 5 of the Regulations (refer to chart 2 in Appendix B)\n22. Section 5 of the Regulations is applicable to all goods, except those that are described as a set in Schedule I of the Customs Tariff , or are classified as a set by the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System. If the good is described or classified as a set, proceed directly to section 6 of the Regulations.\n23. Section 5 of the Regulations provides that the country or countries of origin of the single material that imparts the essential character of the goods shall be the country or countries of origin marked on the goods. The definition of essential character is found in subsection 2(2) of the Regulations.\n24. For purposes of determining the materials that impart the essential character of goods under sections 5 to 7, only materials that are incorporated into those goods and in respect of which there is not an applicable change in tariff classification shall be considered. These include materials produced by the producer of the goods and materials that are classified under the same tariff provision as that under which the goods are classified.\n25. The materials which are taken into consideration are as follows:\n- (a) any foreign material incorporated into the good, which does not meet the marking rule for the good as set out in Schedule III of the Regulations,\n- (b) any foreign material incorporated into the good, that is classified under the same tariff provision as the good,\n- (c) any domestic material that is classified the same as the foreign material which does not meet the marking rule for the good as set out in Schedule III of the Regulations,\n- (d) any domestic material that is classified under the same tariff provision as the good, and\n- (e) any material, produced by the producer of the goods, that is classified under the same tariff provision as the foreign material that does not meet the marking rule for the good as set out in Schedule III of the Regulations.\n26. Furthermore, the factors to be taken into consideration for the purpose of determining the materials that impart the essential character of goods are as follows:\n- (a) the nature of each of the materials, such as the volume, weight and value of the material,\n- (b) the quantity of each of the materials, and\n- (c) the role of each of the materials with regard to the use of the goods.\n27. Under subsection 5(1) of the Regulations, where a single material imparts the essential character of a good, the good can be marked with the country or countries of origin of that material.\n- Example : A US company produces wall clocks of subheading No. 9105.29 of the Customs Tariff . All the components are wholly obtained or produced in the United States except for the Swiss clock movement of heading No. 91.09. The country of origin of the clocks cannot be determined by the application of section 4 of the Regulations, as the foreign clock movements do not meet the change in tariff classification as set out in Schedule III of the Regulations. The clock movement is determined to be the single material that imparts the essential character of the clocks. In turn, the origin of the clock movement is determined to be Switzerland under the Regulations. Therefore, the clocks would be marked as a good of Switzerland.\n28. Under subsection 5(2) of the Regulations, if the single material that imparts the essential character of the goods is fungible (i.e. interchangeable) and commingled (physically combined or mixed) in inventory so that the direct physical identification of the country or countries of origin of the single material is not practical, then the goods shall be marked with the country or countries of origin of each fungible material by the application of either subsection 5(1) or 5(2).\n- Example : A company in the United States produces wool blankets of subheading No. 6301.20 of the Customs Tariff from woven wool fabric of heading No. 51.12. By the application of the Regulations, the countries of origin of the woven fabric are determined to be the US and England. When the bolts of woven wool fabric arrive at the US plant, they are covered in shrink-wrap plastic that indicates the country of origin of the fabric. The shrink wrap is removed when the bolts of fabric are placed in inventory. The fabric is fungible and commingled, and physical identification of the countries of origin of each of the fungible materials is not practical. In this instance the wool blankets would be marked as a good of the United States and England by the application of subsection 5(1) of the Regulations.\n29. Furthermore, under subsection 5(2) of the Regulations, if the single material that imparts the essential character of the goods is fungible (i.e. interchangeable) and commingled (physically combined or mixed) in inventory, so that the direct physical identification of the country or countries of origin of the single material is not practical, then the goods shall be marked with the country or countries of origin of each fungible material on the basis of an inventory management method set out in Part 1 of Schedule 8 of the CUSMA Rules of Origin Regulations.\n- Example : A company in Mexico produces cotton blankets of subheading No. 6301.30 of the Customs Tariff from woven cotton fabric of heading No. 52.08. The countries of origin of the cotton fabric are determined to be India and the US under the Regulations. The country of origin of the fabric is woven into the selvage edge of each bolt of fabric. The fabric is fungible and commingled in inventory so that physical identification of the countries of origin of each of the fungible materials is not practical. However, the Mexican company uses an approved inventory management method as set out in Part 1 of Schedule 8 to the CUSMA Rules of Origin Regulations. In this instance, the cotton blankets would be marked as a good of either the United States or India by the application of subsection 5(2).\n30. Under subsection 5(3) of the Regulations, the country of origin of the single material that imparts the essential character of complete or finished television receivers is determined by the application of a Chapter Note to goods of Chapter 85 of the Customs Tariff. The Chapter Note can only be applied in certain circumstances to goods of subheading Nos. 8528.10 and 8528.20. The Note is found in Schedule III of the Regulations.\n31. Section 8 of the Regulations: Tariff Preference Override may be applicable if a single CUSMA country or multiple CUSMA countries cannot be determined under Section 5 (refer to Section 8 ).\nApplication of Section 6 of the Regulations (refer to chart 2 in Appendix B)\n32. This section is only applicable to goods which are specifically described in the Customs Tariff as a set or a mixture, or are classified as a set, a mixture or composite good by the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System ( HS ).\n- Example 1 : Mechanical train sets of HS classification No. 9503.70.10.10 would be an example of a good described as a set in Schedule I of the Customs Tariff .\n- Example 2 : A travel kit consisting of a shaving brush (heading No. 96.03 of the Customs Tariff ), a razor (heading No. 82.12), a hair brush (heading No. 96.03), a toothbrush (heading No. 96.03) and a comb (heading No. 96.15) put up in a leather case (heading No. 42.02) is classified under heading No. 96.03 as a set by the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System.\n33. Section 6 of the Regulations provides that the country or countries of origin of the goods shall be the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the good.\n- Example : A US company produces plastic mechanical train sets of subheading No. 9503.70 of the Customs Tariff . The sets consist of an engine, a caboose, six cars, track, signal equipment, and lift pieces. The engine is from England, the caboose from Germany and the cars are from Denmark. The balance of the components is of US origin. All of the components are also classified in subheading No. 9503.70.\n34. The country of origin of the plastic mechanical train sets cannot be determined by the application of section 4 of the Regulations, as the goods are not wholly obtained or produced, they are not made exclusively from domestic material, there is no change in tariff classification and there is no Chapter Note set out in Schedule III of the Regulations. Section 5 does not provide for goods described as sets, therefore that section cannot be applied.\n35. By the application of the Regulations, the engine, caboose and cars would be considered as imparting the essential character of the train sets. Therefore, by the application of section 6 of the Regulations, the sets would be marked as a product of England, Germany and Denmark.\n36. Section 8 of the Regulations, the Tariff Preference Override may be applicable for determining the country of origin to be marked on the imported goods (refer to section 8).\nApplication of Section 7 of the Regulations (refer to chart 2 in Appendix B)\n37. When goods are produced by minor processing only, the country or countries of origin of the goods are determined by the country or countries of origin of all the materials which impart the essential character of the goods by the application of paragraph 7(a) of the Regulations. Note that the Tariff Preference Override (section 8) is not applicable when goods are produced by minor processing.\n- Example : A US company sources bicycle components worldwide. The saddles (8714.95 of the Customs Tariff ) are from France, the frame parts (8714.91) from Mexico, the hubs (8714.93) from Japan, the wheel rims and spokes (8714.92) from Germany. All the other bicycle components are wholly obtained from England. The US company packages, but does not assemble, the bicycle components into boxes for exportation to Canada.\n38. The country of origin of the goods (i.e. bicycles) cannot be determined by the application of section 4 of the Regulations, as the goods are not wholly obtained or produced, they are not made exclusively from domestic material, there is no change in tariff classification and there is no Chapter Note set out in Schedule III of the Regulations. When the factors for determining essential character are applied, the frame parts from Mexico, or the wheel rims and spokes from Germany could be used to determine the essential character of the bicycle. Therefore, section 5 is not applicable as this section only allows for a single material. The bicycle is not a set, mixture or composite good, therefore section 6 is not applicable.\n39. The bicycles are produced by merely packaging the bicycle components. This is a form of minor processing as described in subsection 2(2) of the Regulations. Therefore paragraph 7(a) can be used to determine the country or countries of origin of the bicycles. Since the frame parts and the wheel rims and spokes merit equal consideration as imparting the essential character of the bicycles, the bicycles would be marked as a good of Mexico and Germany.\n40. Under paragraph 7(b) of the Regulations, the country of origin of the goods is determined by the country of origin of the parts that determine the essential character of the goods. Multiple countries of origin cannot be determined by the application of paragraph 7(b) because the parts must be from the same country. In addition, the good must be produced by simple assembly. The Tariff Preference Override may apply if a single CUSMA country cannot be determined (refer to section 8).\n- Example : A US company produces leather purses of subheading No. 4202.21 of the Customs Tariff . The purses are made from Brazilian bovine and crocodile leather cut components of heading Nos. 41.04 and 41.07. Each purse consists of only three pieces.\n41. The country of origin of the purses cannot be determined by the application of section 4 of the Regulations, as the goods are not wholly obtained or produced, they are not made exclusively from domestic materials, the tariff shift rule is not met, and there is no Chapter Note set out in Schedule III of the Regulations. As either the bovine or crocodile leather could be used to determine the essential character of the purses, section 5 cannot be applied. Section 5 only allows for a single material. The purses are not a set, mixture or composite good, therefore section 6 is not applicable.\n42. The good is produced by simple assembly. Therefore, paragraph 7(b) of the Regulations can be used to determine the origin of the purses. The bovine and crocodile leather components merit equal consideration as imparting the essential character of the purses and both components are from Brazil. Therefore, by the application of paragraph 7(b), the country of origin of the purses would be determined to be Brazil.\n43. Paragraph 7(c) of the Regulations can only be applied when the country of origin for marking of goods cannot be determined under sections 4 through 6, or by paragraphs 7(a) or 7(b). The country or countries of the goods shall be the last country in which the good underwent production. The Tariff Preference Override may apply if a single CUSMA country cannot be determined (refer to section 8).\n- Example : A Mexican company produces artificial flowers of heading No. 67.02 of the Customs Tariff from components imported from Singapore and Taiwan. The components consist of petals, stamens, leaves and stems that are also classified under heading No. 67.02. The petals and leaves are made from silk, the stems from plastic and the stamens of rubber.\n44. The country of origin of the artificial flowers cannot be determined by the application of sections 4, 5 or 6 of the Regulations, therefore, section 7 must be reviewed.\n45. The artificial flowers are produced by more than minor processing; therefore, paragraph 7(a) of the Regulations is not applicable. There are more than five foreign components, from two different countries, that are to be assembled. Therefore, paragraph 7(b) cannot be used to determine the country of origin of the goods. By the application of paragraph 7(c), the artificial flowers would be marked as a product of Mexico as that is the last country in which the goods underwent production.\nSection 8 of the Regulations: Tariff Preference Override\n46. This section must be applied where a single CUSMA country has not been determined under sections 4 or 5 of the Regulations, therefore the country of origin for marking purposes will be the last CUSMA country where the goods underwent production, other than minor processing.\n47. This section may only apply to goods that qualify as “originating” under the CUSMA Rules of Origin Regulations and for which a CUSMA certification of origin has been completed and signed. If it is determined that the production is by minor processing, then section 8 of the Regulations is not applicable.\nSection 9 of the Regulations: Production Outside Canada\n48. This section is only applicable where:\n- (a) a good is determined to be of Canadian origin by the application of sections 4 to 7 of the Regulations; and\n- (b) the good has undergone production in another CUSMA country; and\n- (c) any production that occurred in the other CUSMA country is more than minor processing, then the goods would be marked with that last CUSMA country.\n49. If the production is determined to fall within the definition of minor processing (refer to the definition in subsection 2(2) of the Regulations), then the country of origin for marking of the goods would remain as Canada.\nSection 10 of the Regulations: Fungible Goods\n50. Subsection 10(1) of the Regulations deals with the commingling of two or more fungible goods where direct physical identification of the country or countries of origin of the goods can be determined.\n51. Subsection 10(2) of the Regulations deals with the commingling of fungible goods where direct physical identification of the country or countries of origin of the goods is not practical.\n52. Subsection 10(2) of the Regulations allows the importer of the goods a choice of the following:\n- (a) multiple countries of origin under subsections 10(1) of the Regulations; or\n- (b) a single country of origin on the basis of an inventory management method set out in Part 2 of Schedule 8 to the CUSMA Rules of Origin Regulations .\nSection 11 of the Regulations: De Minimis\n53. This section is only applicable when the country of origin is being determined under paragraph 4(1)(c) of the Regulations.\n54. For the purposes of paragraphs 11(1)(a) and 11(1)(b) of the Regulations, any foreign materials that are incorporated into goods and do not undergo an applicable change in tariff classification can be disregarded when determining the country or countries of origin of the goods, if:\n- For textiles and textile articles of Chapters 50 to 63 of the Customs Tariff , the combined weight of the foreign materials does not exceed 10% of the total weight of the goods;\n- For goods classified under any other Chapter of the Customs Tariff , other than under any of Chapters 1 to 4, 6 to 8, 11, 12, 15, 17 and 20, the value of the foreign materials is not more than 10% of the value of the goods; or\n- For beverages, spirits and vinegar classified in Chapter 22 of the Customs Tariff , the value of the foreign materials is not more than 10% of the value of the goods.\n55. As stated above, the de minimis provision does not apply to materials that are incorporated into goods that are classified under Chapters 1 to 4, 6 to 8, 11, 12, 15, 17, and 20 of the Customs Tariff .\n56. For the purposes of subsection 11(2) of the Regulations, the importer of the goods can determine the “value of materials” in two ways. The first method, set out in paragraph 11(2)(a), provides that the value of materials is the value for duty as determined according to sections 45 to 56 of the Customs Act . The reference to the Currency Act in section 55 of the Customs Act should be read as subsection 2(1) of the CUSMA Rules of Origin Regulations .\n57. The second method, set out in paragraph 11(2)(b) of the Regulations, provides that the value of materials is determined according to Schedule 6 of the CUSMA Rules of Origin Regulations .\n58. For purposes of subsection 11(3) of the Regulations, the “value of any goods” is determined by the same method that the importer chose to determine the “value of materials.” In other words, paragraph 11(3)(a) provides that the value of any good is the value for duty as determined according to sections 45 to 56 of the Customs Act . The reference to the Currency Act in section 55 of the Customs Act should be read as subsection 2(1) of the CUSMA Rules of Origin Regulations . Paragraph 11(3)(b) provides that the value of any goods is the value as determined according to Schedule 6 of the CUSMA Rules of Origin Regulations . Any reference in Schedule 6 to material should be read as a reference to goods.\nSection 12 of the Regulations: Change in Tariff Classification\n59. When paragraph 4(1)(c) of the Regulations is used to determine the country of origin for the marking of goods, Section 12 lists certain materials that are to be disregarded when applying the tariff shift rules. The materials that are to be disregarded are as follows:\n- (a) accessories, spare parts or tools that are delivered, classified and shipped with the goods;\n- (b) packing materials and containers in which goods are packed for shipment; and\n- (c) indirect materials.\n60. Accessories, spare parts and tools include such articles as an operational manual for a television, bicycle tool kit, brush or other tool to clean out a machine, and electrical cords and power bars for use with electronic goods.\n61. Indirect materials include such goods as fuel and energy, tools, dies and moulds, gloves, glasses, footwear and safety equipment. For a complete definition of indirect materials, refer to subsection 2(1) of the Regulations.\n62. Under subsection 12(2) of the Regulations, a change to a good from another good/material that is classified under the same HS classification as the finished good, is only allowed when such a change is set out in a rule in Schedule III of the Regulations.\n- Example : The rule for battery powered toys of subheading No. 9503.49 of the Customs Tariff reads as follows: “A change to a toy of subheading Nos. 9503.41 through 9503.49 from parts or accessories of those subheadings, whether or not there is also a change from any other heading.” In other words, this rule allows for a change to battery powered toys of subheading No. 9503.49 from parts of subheading No. 9503.49 (i.e. goods provided for under the same HS classification as the finished good).\nSection 13 of the Regulations: Non-qualifying Operations\n63. When determining if a foreign material undergoes an applicable change in tariff classification in Schedule III of the Regulations or satisfies any other applicable requirements, Section 13 of the Regulations defines certain operations that cannot be used to qualify the good.\nTariff Treatment\n64. The marking rules are to be used to determine the tariff treatment for agricultural goods described under Article 3.1 of the CUSMA , and textile and apparel goods described under Chapter 4 and Chapter 6 of the CUSMA , as set out in the CUSMA Tariff Preference Regulations (refer to Memorandum D11-4-35, The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA ).\n65. For example, paragraph 4(1)(d) of the Regulations provides that the country of origin of a good is the country in which the good is considered to originate by an applicable Chapter Note set out in Schedule III of the Regulations.\n- Example : Worn clothing from Mexico and the United States is collected and packaged in Mexico prior to exportation to Canada. Worn clothing is classified under HS heading No. 63.09 of the Customs Tariff . An examination of the applicable rule for goods classified under HS heading No. 63.09 indicates that Chapter Note 1 is applicable. The note states that “for purposes of heading No. 63.09, the country of origin of such a good shall be the country in which the good is last collected and packaged for shipment.” Therefore, as the worn clothing is last collected and packaged in Mexico, the goods would be entitled to the Mexico Tariff.\n66. For more information concerning tariff treatments under CUSMA , refer to Memorandum D11-4-35.\nAdditional Information\n67. For more information, contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact us via the web form or visit the Contact the CBSA page for more information.",
+    "history": "",
+    "last_amended": "2025-10-20",
+    "current_to": "2025-10-20",
+    "citation": "Memorandum D11-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-3",
+    "marginal_note": "Appendix A",
+    "part": "CUSMA Countries of Origin Marking Rules",
+    "division": "",
+    "heading": "",
+    "text": "Marking a Good Imported From a CUSMA Country\nThis chart is to help determine which country should be marked on a good for goods imported from a CUSMA country and included under Schedule I of the Regulations. If the good is wholly obtained or produced in one country as per the definition found in subsection 4(2) of the Regulations, it needs to be marked with the country of origin where it was wholly obtained or produced as per paragraph 4(1)(a) of the Regulations. If not, is it produced exclusively with domestic materials as per the definition found in section 2 of the Regulations? If it is, mark the good with the country of origin where it was exclusively produced with domestic materials as per paragraph 4(1)(b) of the Regulations. If not, does each foreign material, as per the definition found in section 3 of the Regulations, satisfy the tariff classification change rule set out in Schedule III and any other applicable provisions of the Regulations (sections 9, 11, 12, 13)? If it does, mark the good with the country of origin in which each foreign material undergoes a classification change and satisfies any other applicable provisions as per paragraph 4(1)(c) of the Regulations. If not, does a Chapter Note set out in Schedule III of the Regulations apply to the good? If it does, mark with the country determined when applying the Chapter Note as per paragraph 4(1)(d) of the Regulations. If not, go to Appendix B of this memorandum.",
+    "history": "",
+    "last_amended": "2025-10-20",
+    "current_to": "2025-10-20",
+    "citation": "Memorandum D11-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-3",
+    "marginal_note": "Appendix B",
+    "part": "CUSMA Countries of Origin Marking Rules",
+    "division": "",
+    "heading": "",
+    "text": "Marking a Good Imported From a CUSMA Country (continued)\nThis chart is also to help determine which country should be marked on a good for goods imported from a CUSMA country and included under Schedule I of the Regulations. Is the \"essential character\" of the good as found in subsection 2(2) of the Regulations, imparted by a single material as per the definition found in section 2 of the Regulations or by multiple materials? If the \"essential character\" is imparted by a single material, is the good a set in Schedule I of the Customs Tariff or classified as a set by Rule 3 of the General Rules ( GIR s) as per the definition found in section 2 of the Regulations? If it is, mark with the country or countries of that material as per section 6 of the Regulations. If not, does the material have only one country of origin? If it does, mark with the country of origin of the material as per subsection 5(1) of the Regulations. If not, is the material fungible and commingled as per the definition found in section 2 of the Regulations, such that direct identification is impractical? If it is not impractical, mark with the countries of origin of the material as per subsection 5(1) and paragraph 5(2)(a) of the Regulations. If it is impractical, is an inventory management method approved under Part I of Schedule 8 to the CUSMA Rules of Origin Regulations being used? If there is a method approved, mark with the country or countries of origin (where a material has multiple countries of origin prior to commingling) determined on the basis of the approved inventory management method as per subsection 5(2) of the Regulations. If the \"essential character\" is imparted by multiple materials, is the good a set or mixture in Schedule I of the Customs Tariff or classified as a set, mixture or composite good by Rule 3 of the General Rules ( GIR s) as per the definition found in Section 2 of the Regulations? If it is, mark with the country or countries of origin of the materials as per section 6 of the Regulations. If not, is the good produced by minor processing as per the definition found in section 2 of the Regulations? If it is produced by minor processing, mark with the country or countries of origin of the materials as per paragraph 7(a) of the Regulations. If not, is the good produced by simple assembly as per the definition found in section 2 of the Regulations? If it is produced by simple assembly, do the parts taken into consideration have the same country of origin? If the parts do have the same country of origin, mark the good using that country as per paragraph 7(b) of the Regulations. If it is not produced by simple assembly, mark with the last country in which the good underwent production as per paragraph 7(c) of the Regulations.",
+    "history": "",
+    "last_amended": "2025-10-20",
+    "current_to": "2025-10-20",
+    "citation": "Memorandum D11-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-3-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-3-3",
+    "marginal_note": "References",
+    "part": "CUSMA Countries of Origin Marking Rules",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Currency Act Determination of Country of Origin for the Purposes of Marking Goods ( CUSMA Countries) Regulations CUSMA Rules of Origin Regulations CUSMA Tariff Preference Regulations Canada-United States-Mexico Agreement ( CUSMA ) Other references: D9-1-9 , D11-3-1 , D11-4-35 Superseded memorandum D: D11-3-3 dated October 20, 2015",
+    "history": "",
+    "last_amended": "2025-10-20",
+    "current_to": "2025-10-20",
+    "citation": "Memorandum D11-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, June 29, 2022\nISSN 2369-2391\nThis document is also available in PDF (482 KB ) [ help with PDF files ]\nIn Brief\n1. This memorandum is part of an overall revision of the D Memoranda series to reflect the implementation of the following trade agreements: Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) 2. The “Guidelines and General Information” contained herein provide policy and procedural information related to the administration of these free trade agreements. 3. Please note that the amendments to the Proof of Origin of Imported Goods Regulations to support the implementation of the above FTAs were announced via Customs Notices. The existing Proof of Origin of Imported Goods Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below: Customs Notice 14-023 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Honduras Free Trade Agreement Customs Notice 14-033 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Korea Free Trade Agreement Customs Notice 17-29 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice 17-25 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Ukraine Free Trade Agreement (CUFTA) Customs Notice 18-27 , Regulatory Amendments and New Regulations Related to the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Customs Notice 20-22 , The Canada-United States-Mexico Agreement’s (CUSMA) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act Customs Notice 21-08 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada - United Kingdom Trade Continuity Agreement 4. These regulations remain subject to future decision of the Governor in Council. This memorandum will be revised to provide the link to the specific regulations once the Governor in Council has passed the proposed regulatory amendments and new regulations. 5. This memorandum has also been revised to reflect the amended Canada-Israel Free Trade Agreement (CIFTA) that entered into force on September 1, 2019. The amended Agreement includes a modified definition for what constitutes minor processing as well as additional countries beyond that of the United States, where CIFTA-eligible goods may undergo minor processing prior to entering Canada. It is proposed that The Proof of Origin of Imported Goods Regulations and the Declaration of Minor Processing in the Territory of a Non-Party (Form E669) be revised to reflect these amendments. Please consult Customs Notice 19-18 , Amendments to the Canada-Israel Free Trade Agreement (CIFTA) – Minor Processing Operations for additional information. 6. Furthermore, this memorandum has been revised to reflect the regulatory changes effective July 1, 2020 to increase the Low Value Shipment (LVS) thresholds for all commercial importations to an estimated value for duty not exceeding CAD$3,300, and to repeal the requirement for a written statement certifying that LVS goods are originating.\nThis memorandum provides information regarding the proof of origin requirements for imported goods.\nLegislation\n- Customs Act\n- Proof of Origin of Imported Goods Regulations\n- General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations\n- CIFTA Tariff Preference Regulations",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For purposes of this memorandum, the following definitions shall apply:\n- “CCFTA” means the Canada-Chile Free Trade Agreement\n- “CCOFTA” means the Canada-Colombia Free Trade Agreement\n- “CCRFTA” means the Canada-Costa Rica Free Trade Agreement\n- “CEFTA” means the Canada-European Free Trade Association Free Trade Agreement\n- “CETA” means the Canada-European Union Comprehensive Economic and Trade Agreement\n- “CHFTA” means the Canada-Honduras Free Trade Agreement\n- “CIFTA” means the Canada-Israel Free Trade Agreement\n- “CJFTA” means Canada-Jordan Free Trade Agreement\n- “CKFTA” means the Canada-Korea Free Trade Agreement\n- “CPAFTA” means Canada-Panama Free Trade Agreement\n- “CPFTA” means the Canada-Peru Free Trade Agreement\n- “CPTPP” means the Comprehensive and Progressive Trans-Pacific Partnership\n- “CUFTA” means the Canada-Ukraine Free Trade Agreement\n- “Canada-UK TCA” means the Canada-United Kingdom Trade Continuity Agreement\n- “CUSMA” means the Canada-United States-Mexico Free Trade Agreement\n- “NAFTA” means the North America Free Trade Agreement\nGeneral\n2. Pursuant to section 35.1 of the Customs Act (the Act), proof of origin must be furnished for all imported goods.\n3. Proof of origin may be in the form of a commercial invoice, a Canada Customs Invoice, a Form A, Certificate of Origin, an Exporter's Statement of Origin, an Origin Declaration, a certificate of origin containing minimum data elements or minimum data requirements, or any other documentation that indicates the country of origin of the goods.\n4. With the exception of the General Tariff, each tariff treatment requires specific proof of origin as set out in regulations. A summary of the proof of origin requirements by tariff treatment is set out in Appendix A of this memorandum.\nRecords\n5. The proof of origin and all other relevant documents related to the importation of commercial goods must be retained by importers for six years as set out in Memorandum D17-1-21, Maintenance of Records in Canada by Importers.\nFalse Declarations\n6. An importer making or assenting to make a false declaration in a statement made verbally or in writing to the Canada Border Services Agency (CBSA) that they are in possession of proof of origin for the goods in question or who claim a preferential tariff treatment based on a false declaration, are in contravention of section 153 of the Act and are liable to sanctions under section 160 of the same Act.\n7. In the case of importations under free trade agreements, no offence is considered to be committed under section 160 of the Act when a person corrects a declaration of origin within 90 days of having reason to believe that the proof of origin may contain incorrect information.\n8. For further information concerning corrections to the declaration of origin, refer to Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\nAdministrative Monetary Penalty System (AMPS)\n9. Where proof of origin is not presented upon request in accordance with section 13(c) of the Proof of Origin of Imported Goods Regulations , an AMP penalty C152 may apply. Further information regarding AMPs can be found in Memorandum D22-1-1, Administrative Monetary Penalty System.\nProof of Origin: Non-free Trade Agreements\nGeneral Tariff (GT)\n10. Proof of origin for GT tariff treatment must be in the form of a commercial invoice or a Canada Customs Invoice prepared by the vendor indicating the country of origin of the goods, or any other documentation indicating the country of origin of the goods.\nMost-Favoured Nation (MFN) Tariff\n11. Proof of origin for the Most-Favoured Nation tariff treatment must be in the form of a commercial invoice or a Canada Customs Invoice prepared by the vendor indicating the country of origin of the goods, or any other documentation indicating the country of origin of the goods.\n12. Further information about importing under the MFN's tariff can be found in Memorandum D11-4-3, Rules of Origin Respecting the Most-Favoured-Nation Tariff.\nGeneral Preferential Tariff (GPT)\n13. For all originating goods from GPT beneficiary countries, a Form A – Certificate of Origin (Appendix B) or an Exporter's Statement of Origin (Appendix C) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the GPT country in which the goods were finished prior to importation into Canada.\n14. Further information about importing under the GPT can be found in Memorandum D11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff\nLeast Developed Country Tariff (LDCT)\n15. For all originating goods from LDC beneficiary countries, with the exception of textile and apparel goods of Harmonized System (HS) Chapters 50 to 63, a Form A – Certificate of Origin (Appendix B) or an Exporter's Statement of Origin (Appendix C) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the LDCT country in which the goods were finished prior to importation into Canada.\n16. For textile and apparel goods of HS Chapters 50 to 63, which means goods of any of the tariff item numbers set out in the schedule to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations , the Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the LDCT country in which the goods were finished prior to importation into Canada.\n17. Further information about importing under the LDCT can be found in Memorandum D11-4-4.\nCommonwealth Caribbean Countries Tariff (CCCT)\n18. For all originating goods from CCCT beneficiary countries, Form A – Certificate of Origin (Appendix B) or an Exporter's Statement of Origin (Appendix C) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the CCCT country in which the goods were finished prior to importation into Canada.\n19. Further information about importing under the CCCT can be found in Memorandum D11-4-5, Rules of Origin Respecting Commonwealth Caribbean Countries.\nAustralia Tariff (AUT) and New Zealand Tariff (NZT)\n20. Proof of origin for the AUT and NZT treatment must be presented in the form of a commercial invoice or a Canada Customs Invoice prepared by the vendor, or any other documentation indicating the country of origin of the goods as Australia or New Zealand, as the case may be.\n21. Further information about importing under the AUT or the NZT can be found in Memorandum D11-4-6, Rules of Origin for the New Zealand and Australia Tariff Treatments.\nProof of Origin: Free Trade Agreements\nGeneral\n22. The Proof of Origin of Imported Goods Regulations set forth the requirements for the proof of origin of goods imported from a free trade partner. Proof of origin is required to substantiate a claim for preferential tariff treatment under a free trade agreement.\nWhat is a Certificate of Origin\n23. Under a free trade agreement, the proof of origin is a Certificate of Origin. This Certificate of Origin is the importer, exporter or producer’s attestation, as the case may be, that the goods covered by that certificate meets the rules of origin for that free trade agreement, and therefore qualifies as originating under that agreement. For further information concerning Certificates of Origin, refer to Memorandum D11-4-14, Certification of Origin under Free Trade Agreements. For information on a free trade agreement’s rules of origin, refer to the memoranda D11-5 series.\nWho can complete a Certificate of Origin?\n24. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under NAFTA, CIFTA, CCFTA, CCRFTA, CPFTA, CEFTA, CCOFTA, CJFTA, CPAFTA, CHFTA, CKFTA, CETA, CUFTA or Canada-UK TCA, an exporter must complete and sign the Certificate of Origin established under the relevant free trade agreement. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under CPTPP or CUSMA, the certification of origin established under the relevant free trade agreement must be completed and signed by either the importer, the exporter, or the producer of the good. Only those officials who have the legal vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign the certificate.\n25. If a third party has completed and signed the certificate on behalf of the exporter, producer or importer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of the CBSA that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.\nCertificates of Origin in Electronic Format\n26. The CBSA acknowledges certificates of origin submitted in electronic format as an acceptable means of certifying the origin of the goods. This allows importers to receive, maintain and transmit certificates of origin electronically by e-mail to the CBSA, upon request.\n27. Acceptable formats for the submission of electronic certificates of origin include:\n- scanned certificates of origin – The exporter may scan a completed and signed certificate of origin for electronic transmission to the importer;\n- certificates of origin with Power of Attorney – The exporter provides the importer with vested power of attorney, thereby authorizing the importer to complete the certificate of origin for the goods. Under this option, the importer must be able to prove to the satisfaction of the CBSA that they have the legal authority to complete and sign the certificate of origin; and\n- e-certificates of origin – The CBSA acknowledges an electronic representation of a cursive signature, or an alternative to the cursive signature, as an acceptable means to certifying the origin of goods. For example, an alternative could be a series of numbers that represents the importer, exporter, or producer’s signature. It should be noted that e-certificates of origin must contain all of the prescribed data elements and statements, however they do not necessarily need to mirror any prescribed certificate of origin in terms of their layout and manner in which the data elements and statements are presented. Lastly, the importer is fully responsible for ensuring the secure transmission of e-certificates of origin to the CBSA.\n28. The decision rests with the importer claiming preferential tariff treatment on the basis of that certificate of origin to determine whether they are willing to accept an official document provided by the exporter in an electronic format and/or featuring an electronic representation of a cursive signature, rather than the origin document and/or signature.\n29. In addition, the onus rests with the exporter to ensure that the electronic signature that is used in certifying origin is adequately controlled, with limited delegation to subordinates, and is used only in respect of goods where the authorized user has sufficient knowledge of their origin.\nProof of Origin\n30. The proof of origin under NAFTA is Form B232, North American Free Trade Agreement Certificate of Origin (Form B232).\nNote: The NAFTA Certificate of Origin is only valid for eligible goods released before July 1, 2021, and for which the preferential tariff treatment under NAFTA is claimed.\n31. The proof of origin under CIFTA is Form B239 Free Trade Agreement – Certificate of Origin (CIFTA only).\n32. When CIFTA originating goods, except for goods of HS Chapters 50-63, have entered into the territory of a non-Party as defined in section 1 of the CIFTA Tariff Preference Regulations for minor processing or for any processing that does not increase the transaction value of the goods by greater than 10 %, an importer must also provide, as proof of origin, Form E669, Declaration of Minor Processing in the territory of a Non-Party (CIFTA) completed and signed by the exporter in the territory of a non-Party. For more information, refer to Customs Notice 19-18, Amendments to the Canada-Israel Free Trade Agreement (CIFTA) – Minor Processing Operations.\n33. The proof of origin under the CCFTA is Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin.\n34. The proof of origin under CCRFTA is Form B246, Certificate of Origin – Canada-Costa Rica Free Trade Agreement.\n35. For goods exported from Costa Rica and accounted for on or before August 7, 2019, and for which the exporter has indicated in Fields 1 and 3 of the CCRFTA Certificate of Origin that they have benefited from the free zone regime, the importer should consult Memorandum D11-4-27, Canada-Costa Rica Free Trade Agreement (CCRFTA): Costa Rica Free Zone Regime for more information.\n36. The proof of origin under CPFTA is Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement.\n37. The proof of origin under CCOFTA is Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement.\n38. The proof of origin under CJFTA is Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin.\n39. The proof of origin under CPAFTA is Form 631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama.\n40. The proof of origin under CHFTA is Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras.\n41. The proof of origin under CKFTA is Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreement.\nNote: For ease of reference, the links to all forms referenced above can be found in the “References” section at the end of the document.\n42. For purposes of CEFTA, CUFTA, CETA and Canada-UK TCA, the Certificate of Origin is an invoice or commercial document which contains the Origin Declaration statement. The commercial document containing the Origin Declaration statement must describe the good in sufficient detail to enable its identification. The certificate of origin for:\n- CEFTA is the CEFTA Origin Declaration, as set out in Appendix II of Annex C - Rules of Origin and Administrative Co-Operation of CEFTA, and contained in Appendix D of this memorandum.\n- CETA is the CETA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures, and contained in Appendix E of this memorandum.\n- CUFTA is the CUFTA Origin Declaration, as set out in Annex 3-B of Chapter 3 of CUFTA, and contained in Appendix F of this memorandum.\n- Canada-UK TCA is the Canada-UK TCA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures and incorporated by reference in the Canada-UK TCA. The Canada-UK TCA Origin Declaration is contained in Appendix I of this memorandum.\n43. For purposes of CPTPP and CUSMA, the certification of origin consists respectively of a set of minimum data requirements or minimum data elements which may be placed on an invoice or any other document and does not need to follow a prescribed format. The minimum data requirements for CPTPP are set out in Annex 3-B of Chapter 3 of CPTPP, and the minimum data elements for CUSMA are set out in Annex 5-A of Chapter 5 of CUSMA. See Appendix G of this memorandum for CPTPP, and Appendix H for CUSMA.\nNote : Pursuant to article 3.28 of Chapter 3 of CPTPP and article 5.2 of Chapter 5 of CUSMA, if the invoice for the goods is issued in a non-Party, the certification of origin must be separate from the invoice.\nExceptions to the requirement for proof of origin\nCasual Goods\n44. Sections 6, 9, 10 and 12.1 of the Proof of Origin of Imported Goods Regulations provide that casual goods (non-commercial goods) acquired in a free trade territory are exempt from the proof of origin requirements outlined in this memorandum, where the casual goods are entitled to the benefit of a preferential tariff treatment pursuant to the appropriate regulations on rules of origin for casual goods. The origin of casual goods is based on the marking of the goods.\n45. Casual goods may be goods accompanying an importer or traveller arriving in Canada, or they may be parcels addressed to individual recipients in Canada, provided they meet the definition of casual goods set out in regulations. Such goods must not be intended for sale or for any industrial, occupational, commercial, institutional, or other like use. Further information respecting the entitlement of casual goods to the preferential tariff treatments under a free trade agreement, can be found in Memorandum D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements.\nLow Value Commercial Goods\n46. The Proof of Origin of Imported Goods Regulations provide for an exemption from the certificate of origin requirements for Low Value Shipments (LVS), which are commercial importations of goods with a value for duty not exceeding CAD$3,300. Subsections 6(4), 9.1(4), 10(4), and 12.1(4) of the Proof of Origin of Imported Goods Regulations will be amended to increase the LVS threshold to an estimated value for duty not exceeding CAD$3,300.\n47. As such, for all commercial goods imported on or after July 1, 2020 with an estimated value for duty not exceeding CAD$3,300, and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force , a proof of origin is not required.\n48. In addition, paragraphs 6(4)(b), 9.1(4)(b), 10(4)(b) and 12.1(4)(b) of the Proof of Origin of Imported Goods Regulations will be repealed. Effective July 1, 2020, in order to be exempt from the requirements of subsection 35.1(1) of the Customs Act , a written statement certifying that the goods qualify as originating goods is no longer required for commercial goods with an estimated value for duty not exceeding CAD$3,300, and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force.\n49. However, the importer of the goods must still maintain records (e.g. commercial invoice, B3-3 Canada Customs Coding Form, etc.) to substantiate that the goods satisfy the rules of origin of the applicable free trade agreement. Low value commercial goods may still be subject to a verification of origin by the CBSA, under which records would have to be provided for review upon CBSA request.\n50. If it is found that a shipment is part of a series of exportations which, combined, would increase the total value above the CAD$3,300 LVS threshold, the CBSA may request that the importer obtain a certificate of origin. For further information regarding low value commercial goods, refer to Customs Notice 20-15, Increase to the Low Value Shipment (LVS) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada.\nValidity Period\n51. A certificate of origin completed and signed by an importer, exporter or producer, as the case may be, will be accepted as proof of origin for four years after the date on which it is signed, for\n- a single importation of goods, or\n- multiple importations of identical goods within a 12-month period (i.e. blanket certificate).\nClaiming Preferential Tariff Treatment Under a Free Trade Agreement\n52. When an importer completes and signs the customs accounting document (Form B3-3), Canada Customs Coding Form, wherein a claim for preferential tariff treatment under a free trade agreement is made, the importer must have the relevant Certificate of Origin, completed and signed, in their possession. This Certificate of Origin must be provided to the CBSA upon request. If the importer does not have the Certificate of Origin in their possession at the time of accounting, another appropriate tariff, usually the MFN Tariff, is to be claimed. If a Certificate of Origin has been completed in a language other than English or French, the importer may be requested by the CBSA to have it translated into either of those languages.\n53. To claim a preferential tariff treatment under a free trade agreement, the importer must indicate the appropriate tariff treatment code in Field 14 of the Canada Customs Coding Form. The preferential tariff treatments under each FTA are as follows:\nFree Trade Agreement Preferential tariff treatment(s) Tariff treatment code(s) North America Free Trade Agreement (NAFTA)* *The NAFTA preferential tariff treatments may only be claimed for eligible goods released before July 1, 2021. United States Tariff (UST) code 10 Mexico Tariff (MT) code 11 Mexico-United States Tariff (MUST) code 12 Canada-Israel Free Trade Agreement (CIFTA) Canada-Israel Agreement Tariff (CIAT) code 13 Canada-Chile Free Trade Agreement (CCFTA) Chile Tariff (CT) code 14 Canada-Costa Rica Free Trade Agreement (CCRFTA) Costa Rica Tariff (CRT) code 21 Canada-Peru Free Trade Agreement (CPFTA) Peru Tariff (PT) code 25 Canada-Colombia Free Trade Agreement (CCOFTA) Colombia Tariff (COLT) code 26 Canada-Jordan Free Trade Agreement (CJFTA) Jordan Tariff (JT) code 27 Canada-Panama Free Trade Agreement (CPAFTA) Panama Tariff (PAT) code 28 Canada-European Free Trade Association Free Trade Agreement (CEFTA) Iceland Tariff (IT) code 22 Norway Tariff (NT) code 23 Switzerland-Liechtenstein Tariff (SLT) code 24 Canada-Honduras Free Trade Agreement (CHFTA) Honduras Tariff (HNT) code 29 Canada-Korea Free Trade Agreement (CKFTA) Korea Tariff (KRT) code 30 Canada-European Union Comprehensive Economic and Trade Agreement (CETA) European Union Tariff (CEUT) code 31 Canada-Ukraine Free Trade Agreement (CUFTA) Ukraine Tariff (UAT) code 32 Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Comprehensive and Progressive Trans-Pacific Partnership Tariff (CPTPT) code 33 Canada-United States-Mexico Free Trade Agreement (CUSMA) United States Tariff (UST) code 10 Mexico Tariff (MXT) code 11 Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) United Kingdom Tariff (UKT) code 34\n54. For further instructions concerning the Form B3-3 Canada Customs Coding Form, refer to Memorandum D17-1-10, Coding of Customs Accounting Documents. Tariff Preference Levels 55. For certain non-originating yarns, fabrics, apparel and textile articles being imported under a Tariff Preference Level (TPL) please refer to Memorandum D11-4-22, Tariff Preference Levels. Note that TPLs only apply to goods imported from the United States, Mexico, Chile or Costa Rica or Honduras. Refunds 56. Paragraph 13(b) of the Proof of Origin of Imported Goods Regulations allows that where an imported good qualifies as an originating good, but no claim for preferential treatment was made at the time of accounting, the importer may, after the goods were accounted for under subsections 32(1), (3), or (5) of the Act, apply for a refund of any excess duties paid as a result of the good not having been accorded preferential tariff treatment. For further information concerning refunds, please consult Memorandum D6-2-3, Refund of Duties. Self-adjustments and Re-determinations 57. Where an importer has reason to believe that a declaration of origin is incorrect, they have to make a correction to the declaration and pay any duties owing as a result of such a correction. For further information, refer to Memorandum D11-6-6. 58. For information concerning importer requests for re-determination of origin of goods involving a free trade agreement, refer to Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency. Additional Information 59. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website Appendix A Chart 1 - Proof of Origin Requirements by Tariff Treatment Requirements Tariff Treatment Commercial Invoice GT, MFN, AUT and NZT Canada Customs Invoice GT, MFN, AUT and NZT Form A – Certificate of Origin (See Appendix B) GPT, LDCT, CCCT Exporter's Statement of Origin (See Appendix C) GPT, LDCT, CCCT NAFTA Certificate of Origin UST, MT or MUST (NAFTA) CIFTA Certificate of Origin CIAT Declaration of Minor Processing in the territory of a Non-Party (CIFTA) (1) CIAT CCFTA Certificate of Origin CT CCRFTA Certificate of Origin CRT CPFTA Certificate of Origin PT CCOFTA Certificate of Origin COLT CEFTA Origin Declaration (See Appendix D)(2) IT, NT, SLT CJFTA Certificate of Origin JT CPAFTA Certificate of Origin PAT CHFTA Certificate of Origin HNT CKFTA Certificate of Origin KRT CETA Origin Declaration (See Appendix E) (3) CEUT CUFTA Origin Declaration (See Appendix F) (4) UAT CPTPP Minimum Data Requirements (See Appendix G) CPTPT CUSMA Minimum Data Elements (See Appendix H) UST or MXT Canada-UK TCA Origin Declaration (See Appendix I) (5) UKT Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country LDCT Any other documentation indicating the country of origin of the goods GT, MFN, AUT and NZT (1) Where CIFTA originating goods have undergone minor processing in the territory of a Non-Party as defined in section 1 of the CIFTA Tariff Preference Regulations , the Form E669, Declaration of Minor Processing in the territory of a Non-Party (CIFTA) must be presented in addition to the CIFTA-Certificate of Origin. (2) The CEFTA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix D. (3) The CETA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix E. (4) The CUFTCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix F. (5) The Canada-UK TCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix I. Appendix B Form A – Certificate of Origin Reference No. Generalized System of Preferences Certificate of Origin (Combined declaration and certificate) Issued In (country) Goods consigned from (exporter's business name, address, country) Goods consigned to (consignee's name, address, country) Means of transport and route (as far as known) For official use Item number Marks and numbers packages Number and kind of packages: description of goods Origin criterion (see the instructions that follow.) Gross weight or other quantity Number date of invoices Certification It is hereby certified, on the basis of control carried out, that the declaration by exporter is correct Place and date, signature and stamp of certifying authority Declaration by the exporter The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in (country) and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to (importing country) Place and date, signature of authorized signatory General Guidelines For originating textile and apparel goods of HS Chapters 50-63, the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin. For additional guidelines and instructions on the completion of Form A or Form B255, please consult Memorandums D11-4-4 and D11-4-5. Appendix C Exporter’s Statement of Origin I certify that the goods described in this invoice or in the attached invoice No.[ No ] were produced in the beneficiary country [ country ] and that at least [ percentage ] per cent of the ex-factory price of the goods originates in the beneficiary country/countries of [ country ]. Name and title: Corporation name and address: Telephone and fax numbers: Signature: Date: General Guidelines The language of the Exporter’s Statement of Origin above is replicated from the Schedule to Subsections 4(2) and 4(3) of the Proof of Origin of Imported Goods Regulations. For additional guidelines and instructions on the completion of the Exporter’s Statement of Origin, please consult Memorandums D11-4-4 and D11-4-5. Appendix D CEFTA - Origin Declaration The exporter of the products covered by this document [customs authorization No.] (1) declares that, except where otherwise clearly indicated, these products are of Canada/EFTA preferential origin (2) . Place and date (3) Signature and printed name of the exporter (4) (1) When the origin declaration is completed by an approved exporter within the meaning of Article 17 of Annex C, the exporter's customs authorization number shall be included. A customs authorization number is required only where the exporter is an approved exporter. (2) \"Canada/EFTA preferential origin” means qualifying as originating under the rules of origin of the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland). For the purposes of the bilateral agricultural Agreements, the term “Canada/EFTA” shall be replaced by “Canada/Iceland”, \"Canada/Norway\" or \"Canada/Switzerland\", as applicable. (3) The place and date of completion of the origin declaration may be indicated elsewhere on the invoice or on another document that describes the originating products and includes the origin declaration. (4) Articles 16 and 17 of Annex C provide certain exceptions to the requirement of the exporter’s signature. Appendix E CETA – Origin Declaration The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced. (Period: from___________ to __________)(1) The exporter of the products covered by this document (customs authorisation No ...)(2) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin. (Place and date)(4) Signature and printed name of the exporter)(5) (1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. (2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. (3) \"Canada/EU\" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol \"CM\". (4) These indications may be omitted if the information is contained on the document itself. (5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. Appendix F CUFTA – Origin Declaration The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced. (Period: from___________ to __________)(1) The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin. (Place and date)(3) (Signature and printed name of the exporter)(4) (1) If the legislation of the Party of import provides for an origin declaration to apply to multiple shipments of identical originating products in accordance with Article 3.16.5 of the Canada – Ukraine Free Trade Agreement, the exporter may indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. If the Party of import does not provide for the application of Article 3.16.5, or a period of time is not applicable, the field must be left blank. (2) “Canada/Ukraine” means products qualifying as originating under the rules of origin of the Canada-Ukraine Free Trade Agreement. (3) These indications may be omitted if the information is contained on the document itself. (4) Article 3.16.3 of the Canada – Ukraine Free Trade Agreement provides an exception to the requirement of the exporter’s signature. Where the exporter is not required to sign, the exception of signature also implies the exemption of the name of the signatory. Appendix G CPTPP Minimum Data Requirements A certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements: Importer, Exporter or Producer Certification of Origin Indicate whether the certifier is the exporter, producer or importer in accordance with Article 3.20 (Claims for Preferential Treatment). Certifier Provide the certifier’s name, address (including country), telephone number and e-mail address. Exporter Provide the exporter’s name, address (including country), e-mail address and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a TPP country. Producer Provide the producer’s name, address (including country), e-mail address and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a TPP country. Importer Provide, if known, the importer’s name, address, e-mail address and telephone number. The address of the importer shall be in a TPP country. Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation. Origin Criterion Specify the rule of origin under which the good qualifies. Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment). Authorised Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification. Appendix H CUSMA Minimum Data Elements A certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements: Importer, Exporter, or Producer Certification of Origin Indicate whether the certifier is the exporter, producer, or importer in accordance with Article 5.2 (Claims for Preferential Tariff Treatment). Certifier Provide the certifier’s name, title, address (including country), telephone number, and email address. Exporter Provide the exporter’s name, address (including country), e-mail address, and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a Party’s territory. Producer Provide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a Party’s territory. Importer Provide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer shall be in a Party’s territory. Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation. Origin Criteria Specify the origin criteria under which the good qualifies, as set out in Article 4.2 (Originating Goods). Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 5.2 (Claims for Preferential Tariff Treatment). Authorized Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification. Appendix I Canada-UK TCA – Origin Declaration The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced. (Period: from___________ to __________) (1) The exporter of the products covered by this document (customs authorisation No ... ) (2) declares that, except where otherwise clearly indicated, these products are of ... (3) preferential origin. (Place and date)(4) (Signature and printed name of the exporter)(5) (1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. (2) For UK exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. (3) \"Canada/UK\" means products qualifying as originating under the rules of origin of the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA). (4) These indications may be omitted if the information is contained on the document itself. (5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Proof of Origin of Imported Goods Regulations General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations CIFTA Tariff Preference Regulations Other references: Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Peru Free Trade Agreement (CPFTA) Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Canada-Ukraine Free Trade Agreement (CUFTA) Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) Canada-United States-Mexico Free Trade Agreement (CUSMA) North America Free Trade Agreement (NAFTA) CN 14-023 , CN 14-033 , CN 17-29 , CN 17-25 , CN 18-27 , CN 19-18 , CN 20-22 , CN 21-08 , CN 20-15 D6-2-3 , D11-4-3 , D11-4-4 , D11-4-5 , D11-4-6 , D11-4-13 , D11-4-14 , D11-4-22 , D11-4-27 , D11-6-6 , D11-6-7 , D17-1-10 , D17-1-21 , D22-1-1 Canada Customs Coding Form (Form B3-3) Canada Customs Invoice (Form C1) Form B232, North American Free Trade Agreement Certificate of Origin Form B239, Free Trade Agreement – Certificate of Origin (CIFTA only) Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin Form B246, Certificate of Origin - Canada-Costa Rica Free Trade Agreement Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin Form BSF631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreements Form B255, Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country E669 – Declaration of Minor Processing In The Territory Of A Non-Party (CIFTA) Superseded memorandum D: D11-4-2 dated January 13, 2016",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix A",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Chart 1 - Proof of Origin Requirements by Tariff Treatment Requirements Tariff Treatment Commercial Invoice GT, MFN, AUT and NZT Canada Customs Invoice GT, MFN, AUT and NZT Form A – Certificate of Origin (See Appendix B) GPT, LDCT, CCCT Exporter's Statement of Origin (See Appendix C) GPT, LDCT, CCCT NAFTA Certificate of Origin UST, MT or MUST (NAFTA) CIFTA Certificate of Origin CIAT Declaration of Minor Processing in the territory of a Non-Party (CIFTA) (1) CIAT CCFTA Certificate of Origin CT CCRFTA Certificate of Origin CRT CPFTA Certificate of Origin PT CCOFTA Certificate of Origin COLT CEFTA Origin Declaration (See Appendix D)(2) IT, NT, SLT CJFTA Certificate of Origin JT CPAFTA Certificate of Origin PAT CHFTA Certificate of Origin HNT CKFTA Certificate of Origin KRT CETA Origin Declaration (See Appendix E) (3) CEUT CUFTA Origin Declaration (See Appendix F) (4) UAT CPTPP Minimum Data Requirements (See Appendix G) CPTPT CUSMA Minimum Data Elements (See Appendix H) UST or MXT Canada-UK TCA Origin Declaration (See Appendix I) (5) UKT Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country LDCT Any other documentation indicating the country of origin of the goods GT, MFN, AUT and NZT (1) Where CIFTA originating goods have undergone minor processing in the territory of a Non-Party as defined in section 1 of the CIFTA Tariff Preference Regulations , the Form E669, Declaration of Minor Processing in the territory of a Non-Party (CIFTA) must be presented in addition to the CIFTA-Certificate of Origin. (2) The CEFTA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix D. (3) The CETA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix E. (4) The CUFTCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix F. (5) The Canada-UK TCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix I.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix B",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Form A – Certificate of Origin\nReference No.\nGeneralized System of Preferences Certificate of Origin (Combined declaration and certificate)\nIssued In (country)\n- Goods consigned from (exporter's business name, address, country)\n- Goods consigned to (consignee's name, address, country)\n- Means of transport and route (as far as known)\n- For official use\n- Item number\n- Marks and numbers packages\n- Number and kind of packages: description of goods\n- Origin criterion (see the instructions that follow.)\n- Gross weight or other quantity\n- Number date of invoices\n- Certification It is hereby certified, on the basis of control carried out, that the declaration by exporter is correct Place and date, signature and stamp of certifying authority\n- Declaration by the exporter The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in (country) and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to (importing country) Place and date, signature of authorized signatory\nGeneral Guidelines\n- For originating textile and apparel goods of HS Chapters 50-63, the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin.\n- For additional guidelines and instructions on the completion of Form A or Form B255, please consult Memorandums D11-4-4 and D11-4-5.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix C",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Exporter’s Statement of Origin\nI certify that the goods described in this invoice or in the attached invoice No.[ No ] were produced in the beneficiary country [ country ] and that at least [ percentage ] per cent of the ex-factory price of the goods originates in the beneficiary country/countries of [ country ].\nName and title:\nCorporation name and address:\nTelephone and fax numbers:\nSignature:\nDate:\nGeneral Guidelines\n- The language of the Exporter’s Statement of Origin above is replicated from the Schedule to Subsections 4(2) and 4(3) of the Proof of Origin of Imported Goods Regulations.\n- For additional guidelines and instructions on the completion of the Exporter’s Statement of Origin, please consult Memorandums D11-4-4 and D11-4-5.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix D",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "CEFTA - Origin Declaration\nThe exporter of the products covered by this document [customs authorization No.] (1) declares that, except where otherwise clearly indicated, these products are of Canada/EFTA preferential origin (2) .\nPlace and date (3)\nSignature and printed name of the exporter (4)\n(1) When the origin declaration is completed by an approved exporter within the meaning of Article 17 of Annex C, the exporter's customs authorization number shall be included. A customs authorization number is required only where the exporter is an approved exporter.\n(2) \"Canada/EFTA preferential origin” means qualifying as originating under the rules of origin of the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland). For the purposes of the bilateral agricultural Agreements, the term “Canada/EFTA” shall be replaced by “Canada/Iceland”, \"Canada/Norway\" or \"Canada/Switzerland\", as applicable.\n(3) The place and date of completion of the origin declaration may be indicated elsewhere on the invoice or on another document that describes the originating products and includes the origin declaration.\n(4) Articles 16 and 17 of Annex C provide certain exceptions to the requirement of the exporter’s signature.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix E",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "CETA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________)(1)\nThe exporter of the products covered by this document (customs authorisation No ...)(2) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin.\n(Place and date)(4)\nSignature and printed name of the exporter)(5)\n(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.\n(2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank.\nFor Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.\n(3) \"Canada/EU\" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol \"CM\".\n(4) These indications may be omitted if the information is contained on the document itself.\n(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix F",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "CUFTA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________)(1)\nThe exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.\n(Place and date)(3)\n(Signature and printed name of the exporter)(4)\n(1) If the legislation of the Party of import provides for an origin declaration to apply to multiple shipments of identical originating products in accordance with Article 3.16.5 of the Canada – Ukraine Free Trade Agreement, the exporter may indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. If the Party of import does not provide for the application of Article 3.16.5, or a period of time is not applicable, the field must be left blank.\n(2) “Canada/Ukraine” means products qualifying as originating under the rules of origin of the Canada-Ukraine Free Trade Agreement.\n(3) These indications may be omitted if the information is contained on the document itself.\n(4) Article 3.16.3 of the Canada – Ukraine Free Trade Agreement provides an exception to the requirement of the exporter’s signature. Where the exporter is not required to sign, the exception of signature also implies the exemption of the name of the signatory.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix G",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "CPTPP Minimum Data Requirements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n- Importer, Exporter or Producer Certification of Origin Indicate whether the certifier is the exporter, producer or importer in accordance with Article 3.20 (Claims for Preferential Treatment).\n- Certifier Provide the certifier’s name, address (including country), telephone number and e-mail address.\n- Exporter Provide the exporter’s name, address (including country), e-mail address and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a TPP country.\n- Producer Provide the producer’s name, address (including country), e-mail address and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a TPP country.\n- Importer Provide, if known, the importer’s name, address, e-mail address and telephone number. The address of the importer shall be in a TPP country.\n- Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation. Origin Criterion Specify the rule of origin under which the good qualifies. Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment). Authorised Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix H",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "CUSMA Minimum Data Elements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n- Importer, Exporter, or Producer Certification of Origin Indicate whether the certifier is the exporter, producer, or importer in accordance with Article 5.2 (Claims for Preferential Tariff Treatment).\n- Certifier Provide the certifier’s name, title, address (including country), telephone number, and email address.\n- Exporter Provide the exporter’s name, address (including country), e-mail address, and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a Party’s territory.\n- Producer Provide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a Party’s territory.\n- Importer Provide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer shall be in a Party’s territory.\n- Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.\n- Origin Criteria Specify the origin criteria under which the good qualifies, as set out in Article 4.2 (Originating Goods).\n- Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 5.2 (Claims for Preferential Tariff Treatment).\n- Authorized Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "Appendix I",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Canada-UK TCA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) (1)\nThe exporter of the products covered by this document (customs authorisation No ... ) (2) declares that, except where otherwise clearly indicated, these products are of ... (3) preferential origin.\n(Place and date)(4)\n(Signature and printed name of the exporter)(5)\n(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.\n(2) For UK exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank.\nFor Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.\n(3) \"Canada/UK\" means products qualifying as originating under the rules of origin of the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA).\n(4) These indications may be omitted if the information is contained on the document itself.\n(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-2-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-2",
+    "marginal_note": "References",
+    "part": "Proof of Origin of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Proof of Origin of Imported Goods Regulations General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations CIFTA Tariff Preference Regulations Other references: Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Peru Free Trade Agreement (CPFTA) Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Canada-Ukraine Free Trade Agreement (CUFTA) Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) Canada-United States-Mexico Free Trade Agreement (CUSMA) North America Free Trade Agreement (NAFTA) CN 14-023 , CN 14-033 , CN 17-29 , CN 17-25 , CN 18-27 , CN 19-18 , CN 20-22 , CN 21-08 , CN 20-15 D6-2-3 , D11-4-3 , D11-4-4 , D11-4-5 , D11-4-6 , D11-4-13 , D11-4-14 , D11-4-22 , D11-4-27 , D11-6-6 , D11-6-7 , D17-1-10 , D17-1-21 , D22-1-1 Canada Customs Coding Form (Form B3-3) Canada Customs Invoice (Form C1) Form B232, North American Free Trade Agreement Certificate of Origin Form B239, Free Trade Agreement – Certificate of Origin (CIFTA only) Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin Form B246, Certificate of Origin - Canada-Costa Rica Free Trade Agreement Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin Form BSF631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreements Form B255, Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country E669 – Declaration of Minor Processing In The Territory Of A Non-Party (CIFTA) Superseded memorandum D: D11-4-2 dated January 13, 2016",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-3",
+    "marginal_note": "Regulations",
+    "part": "Rules of Origin Respecting the Most-Favoured-Nation Tariff",
+    "division": "",
+    "heading": "",
+    "text": "The official version of the Most-Favoured-Nation Tariff Rules of Origin Regulations may be found on the Department of Justice website.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Rules of Origin Respecting the Most-Favoured-Nation Tariff",
+    "division": "",
+    "heading": "",
+    "text": "General\n1. MFN beneficiary countries are set out in the List of Countries of the Customs Tariff .\n2. Goods that originate in countries not set out in the List of Countries of the Customs Tariff and goods that do not satisfy the MFN rules of origin are subject to the General Tariff rate of customs duty. Goods originating in North Korea are not entitled to the MFN tariff rates.\nRules of Origin\n3. To qualify for the MFN tariff treatment, at least 50% of the cost of production of the goods must be incurred in one or more MFN beneficiary countries or Canada. Canadian content may be included as MFN originating in the calculation of the 50% requirement.\n4. Cost of production may include:\n- (a) materials (exclusive of duties and taxes);\n- (b) labour; and\n- (c) factory overhead.\n5. The goods must be finished in a MFN beneficiary country in the form in which they were imported into Canada.\nProof of Origin\n6. Proof of origin for MFN tariff treatment must be presented in the form of:\n- (a) a commercial invoice or Canada Customs Invoice, prepared by the vendor indicating the country of origin of the goods, or\n- (b) any other documentation indicating the country of origin of the goods, as outlined in Memorandum D11-4-2 , Proof of Origin .\n7. Proof of origin must be presented at the times set out Section 13 of in the Proof of Origin of Imported Goods Regulations as found in Memorandum D11-4-2 .\nShipping Requirements\n8. The goods must be shipped directly from a MFN beneficiary country to a consignee in Canada on a through bill of lading (TBL).\n9. Transshipment through any intermediate country is allowed provided:\n- (a) the goods remain under customs transit control in the intermediate country;\n- (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading, splitting up of loads, or operations required to keep the goods in good condition;\n- (c) the goods do not enter into trade or consumption in the intermediate country; and\n- (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.\nAdditional Information\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-3",
+    "marginal_note": "References",
+    "part": "Rules of Origin Respecting the Most-Favoured-Nation Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 4570-3, 4570-10 Legislative references: Customs Tariff P.C. 1997-2004, December 29, 1997 P.C. 2001-374, March 15, 2001 P.C. 2009-129, January 29, 2009 Other references: D11-4-2 Superseded memorandum D: D11-4-3, May 8, 2009\nServices provided by the Canada Border Services Agency are available in both official languages.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, October 16, 2017\nThis document is also available in PDF (555 KB ) [ help with PDF files ]\nIn Brief\n1. This memorandum has been updated to reflect the amendments to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (the Regulations). 2. The Regulations, as amended, allows for more apparel products imported from least developed countries into Canada, to benefit from duty-free treatment. 3. The Regulations, as amended: a) Introduces and defines the new term “ FTA partner country” under section 1; b) Introduces new Least Developed Country Tariff (LDCT) rules of origin under new subsections 2(4.1) and 2(5.1); c) Introduces new Part A3 to Schedule 1; and d) Incorporates consequential amendments to subsections 2(3) and 2(7), and to Part A1 of Schedule 1, as a result of the new LDCT rules of origin in subsections 2(4.1) and 2(5.1). 4. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum outlines the guidelines for the determination of the origin of goods for purposes of the General Preferential Tariff (GPT) and Least Developed Country Tariff (LDCT) treatments, enacted pursuant to the Customs Tariff .",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "Legislation",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Customs Tariff General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations Proof of Origin of Imported Goods Regulations Determination of Country of Origin for the Purpose of Marking Goods (Non- NAFTA Countries) Regulations Temporary Storage Period Regulations Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "1. GPT and LDCT beneficiary countries are identified in the Customs Tariff Schedule .\n2. All countries entitled to the LDCT treatment as indicated in the Customs Tariff Schedule , are also beneficiaries of the GPT .\nDefinitions\n3. The \"Interpretation\" section of the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (the Regulations) contains definitions that are important in understanding the administration of the Regulations. For purposes of this memorandum, the following terms are also important:\nEx-factory price Means the total value of: (a) materials; (b) parts; (c) factory overhead; (d) labour; (e) any other reasonable costs incurred during the normal manufacturing process, e.g. duties and taxes paid on materials imported into a beneficiary country and not refunded when the goods were exported; and (f) a reasonable profit. [Note: Any costs incurred subsequent to the goods leaving the factory, such as freight, loading, temporary storage, are not included in the ex-factory price calculation.] HS Means the Harmonized Commodity Description and Coding System that is used for the classification of goods. Paragraph Means a subset of a subsection to the Regulations (for example: paragraph 2(1)(a) is one of the definitions used to determine if a good originates from a GPT or LDCT beneficiary country). Section Means a portion of the Regulations (for example: Section 4 pertains to Direct Shipment). Subsection Means a subset of a section to the Regulations (for example subsection 2(1) defines goods as wholly obtained or produced).\nProduct Coverage\n4. The applicable GPT rates of duty appear in the Customs Tariff Schedule . Goods for which a GPT rate is not indicated are not entitled to a GPT rate of duty but rather are subject to an alternate tariff treatment, usually the Most-Favoured-Nation Tariff (MFN). In addition, handicrafts from GPT beneficiary countries that meet the criteria outlined in Memorandum D10-15-13, Handicrafts , may benefit from duty-free treatment.\n5. The applicable LDCT rates of duty accorded to goods are identified in the Customs Tariff Schedule . Where an LDCT rate is not indicated, the goods in question are not entitled to the LDCT treatment, but rather are usually subject to the alternate GPT or MFN treatment.\nMethods of Determining Country of Origin\nGeneral\n6. The country of origin of goods imported from a GPT or LDCT beneficiary is determined using the rules of origin set out in sections 2 through 4 of the Regulations .\nRules of Origin for GPT\n7. To determine if goods are entitled to the GPT , only subsections 2(1), 2(2) and 2(8), in addition to sections 1, 3 and 4 of the Regulations may be applied.\nGPT – Application of Subsection 2(1)\n8. A good is \"wholly obtained or produced\" in a GPT beneficiary if it meets one of the definitions set out in subsection 2(1) of the Regulations . \"Wholly obtained\" does not mean a good purchased in a GPT beneficiary. Goods, which are \"wholly obtained or produced\" in a GPT beneficiary, must not contain any foreign materials or parts from outside that GPT beneficiary.\nExample : Sugar cane grown and harvested in Pakistan would meet the definition of paragraph 2(1)(b) of the Regulations.\nExample : Leather belts are produced in Egypt. They are made from leather wholly produced from cattle born and raised in Egypt. Therefore the belts are wholly produced in Egypt by the application of paragraph 2(1)(j).\nGPT – Application of Subsections 2(2) and 2(8)\n9. To qualify for the GPT treatment by the application of subsection 2(2) of the Regulations , a maximum 40% of the ex-factory price of the good as packed for shipment to Canada, may originate outside a GPT beneficiary or Canada. (i.e. at least 60% of the ex-factory price of the good as packed for shipment to Canada must originate in one or more GPT beneficiary countries or Canada.)\nExample : A radio receiver subassembly is produced in Cambodia from imported parts. The receiver subassembly is then exported to the Philippines, where it is manufactured with other imported materials into a finished radio. As both countries are GPT beneficiary countries, the value of the materials and work done in Cambodia may be added to the work done in the Philippines to determine whether the radio meets the 60% originating content requirement.\nExample : Insulated wire is manufactured in Bolivia. The materials used include steel from Canada, rubber from Côte d’Ivoire, and Bolivian materials and labour costs. To determine whether the wire meets the qualifying content requirement, the value of the Canadian steel may be added to the content originating from the GPT beneficiary countries.\n10. The GPT 60% qualifying content may be cumulated from various GPT beneficiary countries or Canada in accordance with subsection 2(8) of the Regulations . However, any parts, materials or inputs used in the production of the goods that have entered the commerce of any country other than a GPT beneficiary country or Canada lose their GPT status, and as such, their value would count towards non-qualifying content.\n11. To calculate the qualifying content, all GPT beneficiary countries are regarded as one single area. All value-added and manufacturing processes performed in the area may be integrated to meet the qualifying content requirement. Any Canadian content used in the production of the goods is also regarded as content from the GPT beneficiary country where the goods originate.\n12. The goods must be finished in the GPT beneficiary country in the form in which they are imported into Canada.\nRules of Origin for LDCT\n13. To determine if goods are entitled to the LDCT , only subsections 2(1), 2(3) through 2(7) and 2(9), in addition to sections 1, 3 and 4 of the Regulations may be applied.\n14. The goods must be finished in a least developed country (LDC) in the form in which they are imported into Canada.\nLDCT – Application of Subsection 2(1)\n15. Where any good is identified in the Customs Tariff Schedule as being accorded the LDCT , subsection 2(1) of the Regulations may be applied to determine if the goods qualify for the LDCT . A good is “wholly obtained or produced” in an LDC if it meets one of the definitions set out in subsection 2(1) of the Regulations.\n16. Goods, which are wholly obtained or produced in an LDC under this subsection, must not contain any foreign materials or parts from outside that LDC . In addition, \"wholly obtained\" does not mean a good purchased in an LDC .\nExample : Fish caught in Haiti would meet the definition of paragraph 2(1)(e) of the Regulations.\nExample : Cotton is harvested in Burundi. The cotton is spun into yarn and then woven into blankets in Burundi. The blankets are wholly produced in Burundi by the application of paragraph 2(1)(j) of the Regulations.\n17. When goods of HS Chapters 50-63 are determined to originate by the application of the subsection 2(1), of the Regulations , Criteria G would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255)\nLDCT – Application of Subsections 2(3) and 2(9)\n18. Where any good, with certain exceptions, is identified in the Customs Tariff Schedule as being accorded the LDCT , subsection 2(3) may be applied to determine if the good qualifies for the LDCT . Exception: this subsection may not be used to determine the origin of goods set out in Parts A1, A3 or B of Schedule 1 to the Regulations .\n19. When determining if goods are entitled to the LDCT by the application of subsection 2(3) of the Regulations , exporters must ensure that the value of all materials, parts or products, including such materials, parts or products as threads, linings, interfacing, trims, zippers, buttons or fasteners which originate outside Canada or an LDC , or in an undetermined location, is no more than 60% of the ex-factory price of the goods as packed for shipment to Canada. (i.e. at least 40% of the ex-factory price of the goods as packed for shipment to Canada must originate in one or more LDC s or Canada).\n20. In accordance with subsection 2(9) of the Regulations , for purposes of applying subsection 2(3), the value of any materials, parts or products used in the manufacture or production of the goods may include a value of up to 20% of the ex-factory price of the goods, as packed for shipment to Canada from a country set out in Schedule 2 of the Regulations.\n21. To calculate the qualifying content, all LDC s are regarded as one single area. All value-added and manufacturing processes performed in the area may be integrated to meet the qualifying content requirement. Any Canadian content used in the production of the goods is also regarded as content from the LDC where the goods originate. However, any parts, materials or inputs used in the production of the goods that have entered the commerce of any country other than an LDCT beneficiary country or Canada lose their LDCT status, and as such, their value would count towards non-qualifying content.\nExample : Wool of Yemen is combined with spandex of Hong Kong and sewing thread of India to manufacture wool socks in Yemen. Under this subsection, a textile or apparel good may contain parts and materials originating outside an LDC , a country set out in Schedule 2 of the Regulations or Canada and valued at no more that 60% of the ex-factory price of the good as packed for shipment to Canada. The wool of Yemen origin represents 35% of the ex-factory price. The sewing thread of India and spandex of Hong Kong represents an additional 7%. This subsection permits inputs from countries set out in Schedule 2 of the Regulations, such as Hong Kong and India, to be included in the 40% originating parts and materials requirement. The 35% input of wool from Yemen combined with the 7% sewing thread and spandex inputs from the countries set out in Schedule 2 of the Regulations exceed the 40% minimum input requirement under this subsection. The socks therefore qualify for the LDCT .\n22. The exporter has the option of certifying the originating status of any good referred to in paragraph 18 of this memorandum under subsection 2(1) or 2(3) of the Regulations .\n23. When goods of HS Chapters 50-63 are determined to originate by the application of subsection 2(3) of the Regulations , Criteria A would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\nLDCT – Application of Paragraph 2(4)(a)\n24. Paragraph 2(4)(a) of the Regulations may only be used to determine if “apparel goods” as set out in Parts A1 and A2 of Schedule 1 to the Regulations are entitled to the LDCT .\n25. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in that LDC or in Canada.\n26. Furthermore, the fabric, or parts knit to shape, must be produced in an LDC or in Canada from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations or in Canada. The yarns must not undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations or Canada, and the fabric (or parts knit to shape) must not undergo further processing outside an LDC or Canada.\nExample : Dresses or skirts manufactured in Mali will qualify as originating and be eligible for duty-free LDCT treatment provided that the dresses or skirts are assembled in Mali from fabric that has been cut in Mali or Canada. The fabric must be produced in an LDC or in Canada from yarns that originate in an LDC , a country set out in Schedule 2 of the Regulations or in Canada, and the yarns and fabric have not undergone any further processing outside an LDC or Canada. As well, the yarns must have not undergone any further processing outside a country set out in Schedule 2 of the Regulations.\n27. When goods of Parts A1 and A2 of Schedule 1 to the Regulations are determined to originate by the application of paragraph 2(4)(a) of the Regulations, Criteria D would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n28. Where “apparel goods” are classified under a tariff item set out in Part A2 of Schedule 1 to the Regulations the exporter has the option of certifying the goods under subsections 2(1), 2(3) or 2(4) of the Regulations.\nLDCT – Application of Paragraph 2(4)(b) and Subsection 2(5)\n29. Paragraph 2(4)(b) of the Regulations may only be used to determine if “apparel goods” as set out in Parts A1 and A2 of Schedule 1 to the Regulations are entitled to the LDCT .\n30. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in that LDC or in Canada.\n31. Furthermore, the fabric or parts knit to shape, must be produced in a country set out in Schedule 2 of the Regulations from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations or in Canada. The yarns, fabric or parts knit to shape, must not undergo any further processing outside an LDC , a country set out in Schedule 2 of the Regulations or Canada.\n32. Finally, the value of any materials, including packing, that are used in the manufacture of the goods, that originate outside the LDC in which the goods are assembled must not be more than 75% of the ex-factory price of the goods as packed for shipment to Canada. However, any materials used in the production of the goods that have entered the commerce of any country other than an LDCT beneficiary country or Canada lose their LDCT status, and as such, their value would count towards non-qualifying content.\n33. For purposes of paragraph 32 of this memorandum and pursuant to subsection 2(5) of the Regulations , any materials used in the manufacture or production of the good that originate in Canada are deemed to have originated in the LDC where the goods are assembled.\nExample : Those same dresses or skirts manufactured in Mali will qualify and be eligible for duty-free LDCT treatment provided that the dresses or skirts are assembled in Mali and the fabric used in the manufacture of the dresses or skirts is produced in a country set out in Schedule 2 of the Regulations from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations or in Canada. The yarns and fabric cannot undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations or Canada. When using fabric manufactured in a country set out in Schedule 2 of the Regulations, the value of any materials, including packing, which does not originate in the LDC where the dresses or skirts are assembled (or in Canada) must not exceed 75% of the ex-factory price of the goods as packed for shipment to Canada.\n34. When goods of Parts A1 and A2 of Schedule 1 to the Regulations are determined to originate by the application of paragraph 2(4)(b) of the Regulations, Criteria E would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n35. Where “apparel goods” are classified under a tariff item set out in Part A2 of Schedule 1 to the Regulations ,the exporter has the option of certifying the goods under subsections 2(1), 2(3) or 2(4) of the Regulations.\nLDCT – Application of Paragraph 2(4.1)(a)\n36. Paragraph 2(4.1)(a) of the Regulations may only be used to determine if “apparel goods” as set out in Part A3 of Schedule 1 to the Regulations are entitled to the LDCT .\n37. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in an LDC , a country set out in Schedule 2 of the Regulations , a Free Trade Agreement (FTA) partner country or in Canada.\n38. Furthermore, the fabric, or parts knit to shape, must be produced in an LDC or in Canada from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations , an FTA partner country or in Canada. The yarns must not undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country, or Canada, and the fabric (or parts knit to shape) must not undergo further processing outside an LDC or Canada.\nExample : T-shirts manufactured in Nepal will qualify as originating and be eligible for duty-free LDCT treatment provided that the T-shirts are assembled in Nepal from fabric that has been cut in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada. The fabric must be produced in an LDC or in Canada from yarns that originate in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or in Canada and the yarns and fabric must not have undergone any further processing outside an LDC or Canada. As well, the yarns must not have undergone any further processing outside a country set out in Schedule 2 of the Regulations or an FTA partner country.\n39. When goods of Parts A3 of Schedule 1 to the Regulations are determined to originate by the application of paragraph 2(4.1)(a) of the Regulations, Criteria H would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\nLDCT – Application of Paragraph 2(4.1)(b) and Subsection 2(5.1)\n40. Paragraph 2(4.1)(b) of the Regulations may only be used to determine if “apparel goods” as set out in Parts A3 of Schedule 1 to the Regulations are entitled to the LDCT .\n41. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in an LDC , a country set out in Schedule 2 of the Regulations , an FTA partner country or in Canada.\n42. Furthermore, the fabric or parts knit to shape, must be produced in a country set out in Schedule 2 of the Regulations or an FTA partner country from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or in Canada. The yarns and fabric, or parts knit to shape, must not undergo any further processing outside an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada.\n43. Finally, the value of any materials, including packing, that are used in the manufacture of the goods, that originate outside the LDC in which the goods are assembled, must not be more than 75% of the ex-factory price of the goods as packed for shipment to Canada. However, any materials used in the production of the goods that have entered the commerce of any country other than an LDCT beneficiary country or Canada lose their LDCT status, and as such, their value would count towards non-qualifying content.\n44. For purposes of paragraph 43 of this memorandum and pursuant to subsection 2(5.1) of the Regulations , any materials used in the manufacture or production of the good that originate in an FTA partner country or in Canada are deemed to have originated in the LDC where the goods are assembled.\nExample : Those same T-shirts manufactured in Nepal will qualify and be eligible for duty-free LDCT treatment provided that the T-shirts are assembled in Nepal and the fabric used in the manufacture of the T-shirts is produced in a country set out in Schedule 2 of the Regulations or an FTA partner country from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada. The yarns and fabric cannot undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada. When using fabric manufactured in a country set out in Schedule 2 of the Regulations or an FTA partner country, the value of any materials, including packing, which does not originate in the LDC where the T-shirts are assembled (or in an FTA partner country or in Canada) must not exceed 75% of the ex-factory price of the goods as packed for shipment to Canada.\n49. When goods of Part B of Schedule 1 to the Regulations are determined to originate by the application of subsection 2(6) of the Regulations, Criteria F would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n50. The exporter has the option of certifying “made-up textile goods” of Part B of Schedule 1 to the Regulations under subsection 2(1) or 2(6) of the Regulations.\nLDCT – Application of Subsection 2(7)\n51. When determining if goods set out in Part A1 or A2 of Schedule 1 to the Regulations are entitled to the LDCT by the application of paragraph 2(4)(a) or 2(4)(b) of the Regulations, only the fabric or parts knit to shape that determines the tariff classification of the good shall be considered. Any materials, parts or products such as threads, linings, interfacing, trims, zippers, buttons or fasteners may be disregarded. In the case where subparagraph 2(4)(b)(ii) of the Regulations is applied, exporters must ensure that the value of all materials, parts or products that originate outside Canada, or the LDC in which the goods are assembled, is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.\n52. When determining if goods set out in Part A3 of Schedule 1 to the Regulations are entitled to the LDCT by the application of paragraph 2(4.1)(a) or 2(4.1)(b) of the Regulations, only the fabric or parts knit to shape that determines the tariff classification of the good shall be considered. Any materials, parts or products such as threads, linings, interfacing, trims, zippers, buttons or fasteners may be disregarded. In the case where subparagraph 2(4.1)(b)(ii) of the Regulations is applied, exporters must ensure that the value of all materials, parts or products that originate outside Canada, an FTA partner country or the LDC in which the goods are assembled, is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.\n53. When determining if goods set out in Part B of Schedule 1 to the Regulations are entitled to the LDCT by the application of subsection 2(6) of the Regulations, only the fabric or parts knit to shape that determines the tariff classification of the good shall be considered. Any materials, parts or products such as threads, linings, interfacing, trims, zippers, buttons or fasteners may be disregarded.\nCertification Requirements – Commercial Goods\nGeneral\n54. Section 4 of the Proof of Origin of Imported Goods Regulations , also found in Memorandum D11-4-2, Proof of Origin of Imported Goods , outlines the requirements for the GPT and LDCT proof of origin. The exporter of the goods located in the GPT or LDCT beneficiary in which the goods were finished must complete the proof of origin.\n55. The proof of origin is not required to be an original. In all cases, proof of origin must cross-reference the applicable invoice number(s). The invoice must list the goods for which the preferential treatment is claimed separately from the non-preference receiving goods. However, separate invoices are not required.\nProof of Origin – GPT\n56. For all originating goods from GPT beneficiary countries, Form A – Certificate of Origin (refer to Appendix A ) or the Exporter’s Statement of Origin (refer to Appendix B ) may be submitted as proof of origin. In most cases, exporters should find the Exporter’s Statement of Origin easier to complete and provide than the alternate Form A. See paragraphs 59 to 64 of this memorandum for further information regarding these documents.\nProof of Origin – LDCT\n57. Except for originating goods of HS Chapters 50-63, either Form A – Certificate of Origin or the Exporter’s Statement of Origin may be submitted as proof of origin. In most cases, exporters should find the Exporter’s Statement of Origin easier to complete and provide than the alternate Form A. See paragraphs 59 to 64 of this memorandum for further information regarding these documents.\n58. For originating textile and apparel goods of HS Chapters 50-63 the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin. See paragraphs 65 and 66 of this memorandum for further information regarding this certificate.\nForm A – Certificate of Origin\n59. A copy of the Generalized System of Preferences, Form A – Certificate of Origin, and the completion instructions are found in Appendix A .\n60. Canada no longer requires Form A to be stamped and signed by an authority designated by the beneficiary country. Therefore, Form A no longer needs to be an original and Field No. 11 may be left blank.\n61. A consignee in Canada must be identified in Field No. 2 of the Form A, to ensure that the exporter in the beneficiary or LDC certified the origin of the goods according to Canadian rules of origin. The consignee is the person or company, whether it is the importer, agent, or other party in Canada, to which goods are shipped under a Through Bill of Lading (TBL) and is so named in the bill. Where 100% of the value of the goods originates in the beneficiary or LDC , a consignee in Canada does not need to be indicated in Field No. 2 of the Form A.\n62. For the GPT and LDCT , the origin criterion in Field No. 8 of Form A must be one of the following:\n- P means wholly (100%) produced (as defined in subsection 2(1) of the Regulations ) in the beneficiary or LDC ;\n- F for GPT , means, at least 60% of the ex-factory price was produced in the GPT beneficiary country;\n- F for LDCT , means, at least 40% of the ex-factory price was produced in the LDCT country. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations;\n- G for GPT , means, at least 60% of the ex-factory price was cumulatively produced in more than one GPT beneficiary country or Canada;\n- G for LDCT , means, at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations.\nExporter's Statement of Origin\n63. A copy of the Exporter’s Statement of Origin is set out in Appendix B . It must be completed and signed by the exporter in the beneficiary or LDC in which the goods were finished. The statement may be written out on a Form CI1, Canada Customs Invoice , or a commercial invoice or provided as a separate document. The information required in the statement must be provided in its entirety for goods to qualify for the GPT or LDCT.\n64. If the statement is provided as a separate document from the invoice, the statement must reference the applicable invoice number(s). If the statement is for multiple invoices, the invoice numbers must be identified within the statement. A statement with an attached list of invoice numbers will not be acceptable.\nCertificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255)\n65. The Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be completed by the exporter of the goods in the LDC in which the goods were finished in the form they are imported into Canada.\n66. The applicable origin criteria for apparel goods and other made-up textile articles are set out in the Applicable Origin Criteria for Textile and Apparel Goods table:\nGoods Origin Criteria \"A\" subsection 2(3) \"D\" paragraph 2(4)(a) \"E\" paragraph 2(4)(b) \"F\" subsection 2(6) \"G\" subsection 2(1) \"H\" paragraph 2(4.1)(a) \"I\" paragraph 2(4.1)(b) Goods of HS Chapters 50-63 which are not listed in Schedule 1 of the Regulations v v Goods as set out in Schedule 1 to the Regulations: A1 Apparel Goods v v v A2 Apparel Goods v v v v A3 Apparel Goods v v B Other Made-up Textile Articles v v\nCertification Requirements – Casual Goods\n67. Section 4 of the Proof of Origin of Imported Goods Regulations , also found in Memorandum D11-4-2 , outlines the requirements for the GPT and LDCT proof of origin for casual goods. Where casual goods are:\n- (a) imported in a traveller’s baggage or consigned from an individual in the beneficiary or LDC to an individual in Canada; and\n- (b) declared at the time of importation as not intended for resale, the importer is exempt from providing proof of origin, if there is no evidence to indicate that the goods are not the product of the beneficiary or LDC .\nObligations Regarding Importations\n68. According to section 4 of the Proof of Origin of Imported Goods Regulations , to claim the GPT or LDCT benefits, importers must make a declaration that they have in their possession the required proof of origin; a Form A – Certificate of Origin or an Exporter’s Statement of Origin. For LDC -originating textile and apparel goods of HS Chapters 50-63, importers must make a declaration that they have in their possession the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n69. The importer makes this declaration on Form B3-3, Canada Customs Coding Form, by inserting Code 9 for GPT or Code 8 for LDCT in Field No. 14, “Tariff Treatment.” Also, the importer declaration field on Form B3-3 must be completed with the signature of the importer. For further instructions concerning Form B3-3, please refer to Memorandum D17-1-10, Coding of Customs Accounting Documents .\n70. The proof of origin must be presented to the Canada Border Services Agency (CBSA) upon request. Failure to do so will result in the application of either the MFN treatment or other appropriate tariff treatment and the application of Administrative Monetary Penalty C152, “Importer or owner of goods failed to furnish the proof of origin upon request.”\n71. When requested by the CBSA to present the proof of origin, the importer may be required to provide a complete and accurate translation in English or French.\n72. An importer may be requested to submit further documentation to substantiate the origin of the goods, such as bills of materials and purchase orders.\nFalse Declarations\n73. The making or assenting to the making of a false declaration in a statement made verbally or in writing to the CBSA is an offence under section 153 of the Customs Act and may be subject to sanctions under section 160 of that Act.\nShipping Requirements\n74. The goods must be shipped directly on a TBL to a consignee in Canada from the beneficiary or LDC in which the goods were certified. Evidence in the form of a TBL (or a copy) showing that the goods have been shipped directly to a consignee in Canada must be presented to the CBSA upon request. An importer may be requested to submit further documentation to substantiate the TBL, such as sales order, report of entry documents, and cargo control documents.\n75. The TBL is a contract to convey goods from one point to another. It is to ensure the direct shipment of goods from the country of origin to a consignee in Canada. The TBL is one single document that is issued prior to the goods beginning their journey when the carrier assumes care, custody, and control of the goods. It usually contains the following information:\n- (a) the identity of the exporter in the country of origin;\n- (b) the identity of the consignee in Canada;\n- (c) the identity of the carrier or agent who assumes liability for the performance of the contract;\n- (d) the contracted routing of the goods identifying all points of transhipment;\n- (e) a full description of the goods and the marks and numbers of the package; and\n- (f) the place and date of issue.\n- Note : A TBL that does not include all points of transhipment may be accepted, if these are set out in related shipping documents presented with the TBL.\n76. In the case of consolidated freight, where the TBL is a lengthy document covering unrelated goods, the importer may present the cargo receipt from the carrier (or a copy) in lieu of the TBL. The CBSA may request that the TBL be presented as final verification that the goods have been shipped directly to Canada.\n77. On a case-by-case basis, an amended TBL may be accepted as proof of direct shipment where documentation errors have occurred and the amended TBL corrects an error in the original document. In such cases, the carrier must provide proof that the amended TBL reflects the actual movement of the goods as contracted when the goods began their journey. Documentation presented must clearly indicate the actual movement of the goods.\n78. Air cargo is usually transhipped in the air carrier’s home country even if no transhipment is shown on the house air waybill. Therefore, where goods are transported via air freight, the house air waybill is acceptable as a TBL.\nConsignee\n79. To fulfil the direct shipment requirement, goods must be shipped to a consignee in Canada. The consignee is the person or company, whether the importer, agent, or other party in Canada, to which goods are shipped under a TBL and is so named in the bill. In circumstances where goods are consigned “to order,” the TBL is acceptable as evidence of direct shipment as long as the party within Canada to whom the goods are shipped is identified on the TBL, usually in the “Notify Party” field.\nTranshipment\n80. Transhipment through an intermediate country is permitted provided the conditions prescribed by section 18 of the Customs Tariff and section 2 of the Temporary Storage Period Regulations are met, as follows:\n- (a) the goods remain under customs transit control in the intermediate country;\n- (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading or splitting up of loads, or any other operation required to keep the goods in good condition;\n- (c) the goods do not enter into trade or consumption in the intermediate country; and\n- (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.\n81. Transhipment is the act of taking cargo out of one conveyance and loading it into another conveyance. It also includes the act of taking cargo out of one conveyance and reloading it into the same conveyance. The landing of an airplane for refuelling or docking of a ship to take on additional cargo does not constitute transhipment if the goods in question are not unloaded from the conveyance.\n82. Some exceptions exist where goods may be entitled to alternative shipping requirements. For more information, please refer to Memorandum D11-4-9, Goods Originating in Mexico, Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) , Memorandum D11-4-10, Instructions Pertaining to the China Direct Shipment Condition Exemption Order , or Memorandum D11-4-28, Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff ( LDCT ) .\nMarking\n83. Where goods are required to be marked, they are to be marked with the country of origin in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (Non- NAFTA Countries) Regulations . Further information concerning the marking of goods is set out in Memorandum D11-3-1, Marking of Imported Goods .\nRefunds\n84. Where the GPT or the LDCT treatment is not claimed at time of importation as a result of an error, involuntary omission, proof of origin not available at time of importation, or any other circumstances, an application for a refund may be submitted under paragraph 74(1)(e) of the Customs Act . An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request, within four years from the date of accounting at a customs office in the region where the goods were accounted for under the Customs Act. Refer to Memorandum D6-2-3, Refund of Duties , for more information.\nAdditional Information\n85. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "Appendix A",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Form A – Certificate of Origin [ PDF, 84 KB ]\nInstructions on the Completion of Form A – Certificate of Origin\nGeneral Preferential Tariff (GPT)\nIf the 60% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the GPT and a Form A should not be issued for such goods.\nLeast Developed Country Tariff (LDCT)\nIf the 40% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the LDCT and a Form A should not be issued for such goods.\nIn order for a Form A to be accepted by the CBSA , it must be properly completed, as follows:\nField No. 1 – Complete with the name, address, and country of the actual manufacturer or exporter of the goods. Please do not identify a trading house, freight forwarder, export broker, etc. The manufacturer or exporter must be located in the GPT or LDCT beneficiary country in which the goods are being certified. Field No. 2 – Identify the consignee (name and address) in Canada. Field No. 3 – The CBSA does not consider this a mandatory field, but you may indicate the shipping details, as far as known when Form A is completed. Field No. 4 – This field is usually left blank. However, if Form A is issued after the goods have already been shipped, stamp or write “Issued Retrospectively.” Field No. 5 – This field is not mandatory for goods exported to Canada. It is usually used to itemize goods if Form A covers two or more categories of goods (for example, items 1, 2, 3 or items a, b, c). Field No. 6 – If the goods are crated or otherwise packaged, indicate the quantity of packages or crates. Also indicate any markings on the crates that will be useful in cross-referencing Form A to the Through Bill of Lading so that the CBSA officers can establish that the form covers the goods that are physically imported. Field No. 7 – Describe the goods fully. Indicate makes, models, styles, serial numbers, or any other relevant description. It is in the exporter’s interest to give as full a description as possible. The CBSA will not accept a Form A that cannot be matched with the imported goods due to a vague description. It is also helpful to show the Harmonized System subheading of the goods in this field. Field No. 8 – The origin criterion shown must be one of the following: P means 100% of the goods produced in the GPT or LDCT beneficiary country in question; F for GPT , means, at least 60% of the ex-factory price is produced in the GPT beneficiary country; F for LDCT , means, at least 40% of the ex-factory price is produced in the LDCT beneficiary country. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations; G for GPT , means at least 60% of the ex-factory price was cumulatively produced in more than one GPT beneficiary country or Canada; G for LDCT , means at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations. If any criterion other than P, G, or F is shown for goods exported to Canada, it will be assumed that the goods do not satisfy the Canadian GPT or LDCT rules of origin and they will not receive any tariff preference. Field No. 9 – Give the weight or other quantity of the goods. The best unit of measure to use when completing this field is the unit of measure given for the particular goods in the Customs Tariff (e.g. number, pairs, dozens, kilograms, litres). Field No. 10 – Cross-reference Form A to the commercial invoice. This helps the CBSA match the form with the invoice, but it also ensures that the signing officer has verified the ex-factory price of the proper goods. Field No. 11 – This field may be left blank. As of March 1, 1996 , Canada no longer requires Form A to be certified by a designated authority in the GPT or LDCT beneficiary country. Field No. 12 – This is the exporter’s declaration that Form A is accurate and that the goods do meet the GPT or LDCT rules of origin. Proof of origin must be completed by the exporter of the goods in the GPT or LDCT beneficiary country in which the goods were finished. The individual completing the Form A on behalf of the company must be knowledgeable regarding the origin of the goods and have access to cost of production information, should a verification be requested.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "Appendix B",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Exporter’s Statement of Origin\nI certify that the goods described in this invoice or in the attached invoice No. ( No. ) were produced in the beneficiary country of ( country ) and that at least ( percentage ) % of the ex-factory price of the goods originates in the beneficiary country/countries of ( country ).\nName and title Corporation name and address Telephone and fax numbers Signature and date (day/month/year)",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "Appendix C",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Chart 1 – LDC Tariff Treatment and Proof of Origin Requirements [ PDF, 40 KB ]",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-4-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-4",
+    "marginal_note": "References",
+    "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4570-3, 4573-2 Legislative references: Customs Act Customs Tariff General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations Proof of Origin of Imported Goods Regulations Determination of Country of Origin for the Purpose of Marking Goods (Non- NAFTA Countries) Regulations Temporary Storage Period Regulations Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations Other references: D6-2-3 , D10-15-13 , D11-3-1 , D11-4-2 , D11-4-9 , D11-4-10 , D11-4-28 , D17-1-10 Superseded memorandum D: D11-4-4 dated March 9, 2015",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-5",
+    "marginal_note": "Legislation",
+    "part": "Rules of Origin Respecting Commonwealth Caribbean Countries",
+    "division": "",
+    "heading": "",
+    "text": "- Commonwealth Caribbean Countries Tariff Rules of Origin Regulations\n- Customs Tariff\n- Proof of Origin of Imported Goods Regulations",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Rules of Origin Respecting Commonwealth Caribbean Countries",
+    "division": "",
+    "heading": "",
+    "text": "General\n1. CCCT beneficiary countries are set out in the List of Countries of the Customs Tariff and are noted by an asterisk (*).\nRules of Origin\n2. To qualify for the duty-free tariff treatment accorded to Commonwealth Caribbean countries, a good must be:\n- (a) “wholly obtained or produced” as defined in subsection 2(1) of the Commonwealth Caribbean Countries Tariff Rules of Origin Regulations (“Regulations”) or,\n- (b) as set out in subsection 2(2) of the Regulations , at least 60% of the ex-factory price of the goods as packed for shipment to Canada must originate in one or more beneficiary countries or Canada.\n3. The 60% qualifying content may be cumulated from various beneficiary countries or Canada.\n4. The goods must be finished in the beneficiary country in the form in which they were imported into Canada.\nProof of Origin\n5. For all originating goods from CCCT beneficiary countries, a Form A – Certificate of Origin (Appendix A) or an Exporter’s Statement of Origin (Appendix B) must be submitted as proof of origin. The exporter in the beneficiary country in which the goods were finished must complete and sign the proof of origin as outlined in Section 4 of the Proof of Origin of Imported Goods Regulations found in Memorandum D11-4-2, Proof of Origin of Imported Goods.\n6. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations as found in Memorandum D11-4-2 . Failure to do so will result in the application of Administrative Monetary Penalty C152, “Importer or owner of goods failed to furnish proof of origin upon request.”\nShipping Requirements\n7. The goods must be shipped directly from a beneficiary country to a consignee in Canada on a through bill of lading (TBL).\n8. Transhipment through any intermediate country is allowed provided:\n- (a) the goods remain under customs transit control in the intermediate country;\n- (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading, splitting up of loads, or operations required to keep the goods in good condition;\n- (c) the goods do not enter into trade or consumption in the intermediate country; and\n- (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-5",
+    "marginal_note": "Appendix A - Form A - Certificate of Origin",
+    "part": "Rules of Origin Respecting Commonwealth Caribbean Countries",
+    "division": "",
+    "heading": "",
+    "text": "Instructions on the Completion of Form A - Certificate of Origin\nGeneral Preferential Tariff (GPT) - If the 60% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the GPT and a Form A should not be issued for such goods.\nLeast Developed Country Tariff (LDCT) - If the 40% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the LDCT and a Form A should not be issued for such goods.\nIn order for a Form A to be accepted by the CBSA , it must be properly completed, as follows:\nField No. 1 - Complete with the name, address, and country of the actual manufacturer or exporter of the goods. Please do not identify a trading house, freight forwarder, export broker, etc. The manufacturer or exporter must be located in the GPT or LDCT beneficiary country in which the goods are being certified.\nField No. 2 – Identify the consignee (name and address) in Canada.\nField No. 3 – The CBSA does not consider this a mandatory field, but you may indicate the shipping details, as far as known when Form A is completed.\nField No. 4 – This field is usually left blank. However, if Form A is issued after the goods have already been shipped, stamp or write “Issued Retrospectively.”\nField No. 5 – This field is not mandatory for goods exported to Canada. It is usually used to itemize goods if Form A covers two or more categories of goods (for example, items 1, 2, 3 or items a, b, c).\nField No. 6 – If the goods are crated or otherwise packaged, indicate the quantity of packages or crates. Also indicate any markings on the crates that will be useful in cross-referencing Form A to the Through Bill of Lading so that the CBSA officers can establish that the form covers the goods that are physically imported.\nField No. 7 – Describe the goods fully. Indicate makes, models, styles, serial numbers, or any other relevant description. It is in the exporter’s interest to give as full a description as possible. The CBSA will not accept a Form A that cannot be matched with the imported goods due to a vague description. It is also helpful to show the Harmonized System subheading of the goods in this field.\nField No. 8 – The origin criterion shown must be one of the following:\nP means 100% of the goods produced in the GPT or LDCT beneficiary country in question;\nF for GPT, means, at least 60% of the ex-factory price is produced in the GPT beneficiary country;\nF for LDCT, means, at least 40% of the ex-factory price is produced in the LDCT beneficiary country. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries eligible for GPT.\nG for GPT, means at least 60% of the ex-factory price was cumulatively produced in more than one GPT beneficiary country or Canada.\nG for LDCT, means at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries eligible for GPT.\nIf any criterion other than P, G, or F is shown for goods exported to Canada, it will be assumed that the goods do not satisfy the Canadian GPT or LDCT rules of origin and they will not receive any tariff preference.\nField No. 9 - Give the weight or other quantity of the goods. The best unit of measure to use when completing this field is the unit of measure given for the particular goods in the Customs Tariff (e.g. number, pairs, dozens, kilograms, litres).\nField No. 10 - Cross-reference Form A to the commercial invoice. This helps the CBSA match the form with the invoice, but it also ensures that the signing officer has verified the ex-factory price of the proper goods.\nField No. 11 - This field may be left blank. As of March 1, 1996, Canada no longer requires Form A to be certified by a designated authority in the GPT or LDCT beneficiary country.\nField No. 12 - This is the exporter’s declaration that Form A is accurate and that the goods do meet the GPT or LDCT rules of origin. Proof of origin must be completed by the exporter of the goods in the GPT or LDCT beneficiary country in which the goods were finished. The individual completing the Form A on behalf of the company must be knowledgeable regarding the origin of the goods and have access to cost of production information, should a verification be requested.",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-5",
+    "marginal_note": "Appendix B - Exporter's Statement of Origin",
+    "part": "Rules of Origin Respecting Commonwealth Caribbean Countries",
+    "division": "",
+    "heading": "",
+    "text": "I certify that the goods described in this invoice or in the attached invoice No. (invoice No.) were produced in the beneficiary country of (country) and that at least (percentage) % of the ex-factory price of the goods originates in the beneficiary country/countries of (country/countries).\nName and title\nCorporation name and address\nTelephone and fax numbers\nSignature and date (day/month/year)",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-5-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-5",
+    "marginal_note": "References",
+    "part": "Rules of Origin Respecting Commonwealth Caribbean Countries",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Customs Tariff Proof of Origin of Imported Goods Regulations Other references: D11-4-2 Superseded memorandum D: D11-4-5, April 10, 2013",
+    "history": "",
+    "last_amended": "2023-01-31",
+    "current_to": "2023-01-31",
+    "citation": "Memorandum D11-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-6",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: Provides information about the administration of the rules of origin and shipping requirements respecting the Australia tariff treatment and the New Zealand tariff treatment\nKeywords: Legislation, regulations, rules of origin, Australia tariff treatment ( AUT ), New Zealand tariff treatment ( NZT ), proof of origin, shipping requirements\nOn this page Updates made to this D-memo Guidelines and general information Rules of origin: Australia Proof of origin: Australia Rules of origin: New Zealand Proof of origin: New Zealand Shipping requirements: Australia and New Zealand References Applicable legislation Superseded D memoranda Issuing office Contact us Related links",
+    "history": "",
+    "last_amended": "2026-04-23",
+    "current_to": "2026-04-23",
+    "citation": "Memorandum D11-4-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-6",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines and general information Rules of origin: Australia Proof of origin: Australia Rules of origin: New Zealand Proof of origin: New Zealand Shipping requirements: Australia and New Zealand\n- References Applicable legislation Superseded D memoranda Issuing office\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-04-23",
+    "current_to": "2026-04-23",
+    "citation": "Memorandum D11-4-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-6",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to reflect changes to the shipping requirements for the Australia tariff treatment ( AUT ) and the New Zealand tariff treatment ( NZT ).",
+    "history": "",
+    "last_amended": "2026-04-23",
+    "current_to": "2026-04-23",
+    "citation": "Memorandum D11-4-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-6",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Rules of origin: Australia\n1. To qualify for the rates of duty accorded to Australia, at least 50% of the cost of production of the goods must be incurred in Australia or Canada or both.\n2. Cost of production includes:\n- materials (exclusive of duties and taxes)\n- labour; and\n- factory overhead\n3. Cost of production excludes:\n- the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption\n- gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition\n- royalties\n- customs or excise duty or tax paid or payable on imported materials\n- carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and\n- any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods\n4. The goods must be finished in Australia in the form in which they are imported into Canada.\nProof of origin: Australia\n5. Proof of origin for AUT treatment must be presented to the Canada Border Services Agency ( CBSA ) in the form of:\n- a commercial invoice or Form CI1 Canada Customs Invoice, prepared by the vendor, or\n- any other documentation indicating the country of origin of the goods as Australia\n6. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations .\nRules of origin: New Zealand\n7. To qualify for the rates of duty accorded to New Zealand, at least 50% of the cost of production of the goods must be incurred in New Zealand or Canada or both.\n8. Cost of production includes:\n- materials (exclusive of duties and taxes)\n- labour; and\n- factory overhead\n9. Cost of production excludes:\n- the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods areordinarily sold for consumption;\n- gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition\n- royalties\n- customs or excise duty or tax paid or payable on imported materials\n- carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and\n- any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods\n10. The goods must be finished in New Zealand in the form in which they are imported into Canada.\nProof of origin: New Zealand\n11. Proof of origin for NZT treatment must be presented to the CBSA in the form of:\n- a commercial invoice or Form CI1 Canada Customs Invoice, prepared by the vendor, or\n- any other documentation indicating the country of origin of the goods as New Zealand\n12. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations .\nShipping requirements: Australia and New Zealand\n13. Goods are entitled to the Australia or New Zealand tariff treatment only if they are shipped directly to Canada from Australia or New Zealand, which may include transhipment through intermediate, non-beneficiary countries.\n14. In accordance with the Direct Shipment ( Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations , the goods may be shipped directly from Australia or New Zealand to Canada on a through bill of lading ( TBL ) or other documentation indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods.\n15. According to the above regulations and for the purposes of subsection 17(1) of the Customs Tariff, transhipment through an intermediate country is permitted provided:\n- customs control documents establishing that the goods remained under customs control in the intermediate country; and\n- documentary evidence indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods\n16. In line with Canada’s standard transhipment requirements, the CBSA administers Australia or New Zealand originating goods as retaining their originating status when transported outside the beneficiary country if they do not undergo any further production or other operation outside the beneficiary country, other than unloading, reloading, separation from a bulk shipment, storing or any other operation necessary to transport the goods to Canada or to preserve them in good condition.\n17. Upon request of an officer, importers shall provide a copy of the documents that establish that the goods remained under customs control and did not undergo any further production or other operations while in a non-beneficiary country.",
+    "history": "",
+    "last_amended": "2026-04-23",
+    "current_to": "2026-04-23",
+    "citation": "Memorandum D11-4-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-6",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Australia Tariff and New Zealand Tariff Rules of Origin Regulations\n- Customs Tariff :\n- P.C. 2023-1018 October 6, 2023\n- Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations\n- Proof of Origin of Imported Goods Regulations\nSuperseded D memoranda\nD11-4-3 dated April 4, 2013\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-04-23",
+    "current_to": "2026-04-23",
+    "citation": "Memorandum D11-4-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-13",
+    "marginal_note": "Legislation",
+    "part": "Rules of Origin for Casual Goods Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act NAFTA Rules of Origin for Casual Goods Regulations CIFTA Rules of Origin for Casual Goods Regulations CCFTA Rules of Origin for Casual Goods Regulations CCRFTA Rules of Origin for Casual Goods Regulations CPFTA Rules of Origin for Casual Goods Regulations CEFTA Rules of Origin for Casual Goods Regulations CCOFTA Rules of Origin for Casual Goods Regulations CJFTA Rules of Origin for Casual Goods Regulations CPAFTA Rules of Origin for Casual Goods Regulations CHFTA Rules of Origin for Casual Goods Regulations CKFTA Rules of Origin for Casual Goods Regulations CETA Rules of Origin for Casual Goods Regulations CUFTA Rules of Origin for Casual Goods Regulations CPTPP Rules of Origin for Casual Goods Regulations CUSMA Rules of Origin for Casual Goods Regulations CUKTCA Rules of Origin for Casual Goods Regulations Proof of Origin of Imported Goods Regulations Regulations Defining “EU country or other CETA beneficiary”",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-13",
+    "marginal_note": "Guidelines and general information",
+    "part": "Rules of Origin for Casual Goods Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "1. Casual goods, defined in each of the regulations listed in the Legislation section above, are goods that are not intended for sale or for any industrial, occupational, commercial, institutional, or other like use. The goods may accompany an importer or traveller arriving in Canada, or they may be parcels addressed to individual recipients in Canada.\n2. Casual goods, as defined in each of the Regulations listed in the Legislation section above, acquired in the FTA territory are considered originating and entitled to the FTA’s tariff benefits if:\n- (a) marked as products of Canada;\n- (b) marked as products of another country that is a party to the FTA, and the marking is in accordance with the marking legislation of that other party; or\n- (c) the goods have no country of origin marking and there is no evidence that the goods are products of a country which is not a party to the FTA in question.\n3. In addition, under NAFTA and CUSMA , casual goods acquired in the United States are eligible for the Mexico tariff treatment if they are marked so as to indicate that they are a product of Mexico and they are marked in accordance with U.S. marking legislation. Similarly, casual goods acquired in Mexico are eligible for the United States tariff treatment if they are marked so as to indicate that they are a product of the United States and they are marked in accordance with Mexican marking legislation.\n4. To be eligible for preferential tariff treatment under an FTA , casual goods must be acquired in the FTA territory as defined in the FTA . For example, to be eligible for preferential tariff treatment under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA), casual goods must be acquired in an EU country or other CETA beneficiary. The territory of the CETA is defined in the Regulations Defining “ EU country or other CETA beneficiary” . The territory of all other FTA s is defined in each FTA .\n5. Marking imported goods in a deceptive manner, or altering or removing marks, so as to mislead another person as to the country of origin, is considered an offence under paragraph 153(c) of the Customs Act (the Act). This paragraph prohibits any action that evades or attempts to evade the payment of duties. An offence under section 153 of the Act is subject to sanctions under section 160 of the Act.\n6. The Proof of Origin of Imported Goods Regulations exempts importers of casual goods from the requirement to present a certificate of origin for the goods or to make a declaration of origin attesting to possession of a certificate.\nAdditional information\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-13",
+    "marginal_note": "References",
+    "part": "Rules of Origin for Casual Goods Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act NAFTA Rules of Origin for Casual Goods Regulations CIFTA Rules of Origin for Casual Goods Regulations CCFTA Rules of Origin for Casual Goods Regulations CCRFTA Rules of Origin for Casual Goods Regulations CPFTA Rules of Origin for Casual Goods Regulations CEFTA Rules of Origin for Casual Goods Regulations CCOFTA Rules of Origin for Casual Goods Regulations CJFTA Rules of Origin for Casual Goods Regulations CPAFTA Rules of Origin for Casual Goods Regulations CHFTA Rules of Origin for Casual Goods Regulations CKFTA Rules of Origin for Casual Goods Regulations CETA Rules of Origin for Casual Goods Regulations CUFTA Rules of Origin for Casual Goods Regulations CPTPP Rules of Origin for Casual Goods Regulations CUSMA Rules of Origin for Casual Goods Regulations CUKTCA Rules of Origin for Casual Goods Regulations Proof of Origin of Imported Goods Regulations Regulations Defining “ EU country or other CETA beneficiary” Other references: Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada – United Kingdom Trade Continuity Agreement (CUKTCA) Superseded memorandum D D11-4-13 dated August 14, 2020",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 29, 2022\nThis document is also available in PDF (352 KB ) [ help with PDF files ]\nIn Brief\n1. This memorandum has been revised to limit the scope of this document to the certification requirements respecting the exportation of commercial goods under a free trade agreement to which Canada is a Party. The Canada Border Services Agency’s policy with respect to the certification of origin in electronic format has been removed from this document and instead, will be captured in a revision to Memorandum D11-4-2 , Proof of Origin of Imported Goods. 2. This memorandum is part of an overall revision of the D Memoranda series to reflect the implementation of the following trade agreements: Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (Canada- UK TCA) The “Guidelines and General Information” contained herein provide policy and procedural information related to the administration of these free trade agreements. 3. Please note that the amendments to the Certification of Origin of Goods Exported to a Free Trade Partner Regulations to support the implementation of the above FTA s, were announced via Customs Notices. The existing Certification of Origin of Goods Exported to a Free Trade Partner Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below: Customs Notice 14-033 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Korea Free Trade Agreement Customs Notice 17-29 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement ( CETA ) Customs Notice 17-25 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Ukraine Free Trade Agreement ( CUFTA ) Customs Notice 18-27 , Regulatory Amendments and New Regulations Related to the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership ( CPTPP ) Customs Notice 20-22 , The Canada-United States-Mexico Agreement’s ( CUSMA ) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act Customs Notice 21-08 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada - United Kingdom Trade Continuity Agreement 4. These regulations remain subject to future decision of the Governor in Council. This memorandum will be revised to provide the link to the specific regulations once the Governor in Council has passed the proposed regulatory amendments and new regulations. 5. Furthermore, this memorandum has been revised to reflect the regulatory changes effective July 1, 2020 to increase the Low Value Shipment ( LVS ) thresholds for all commercial importations to an estimated value for duty not exceeding CAD$3,300 , and to repeal the requirement for a written statement certifying that LVS goods are originating.\nThis memorandum outlines and explains the certification requirements respecting the exportation of commercial goods under a free trade agreement to which Canada is a Party.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Legislation",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act\nCertification of Origin of Goods Exported to a Free Trade Partner Regulations\nCUSMA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For purposes of this memorandum, the following definitions shall apply:\n\"CCFTA\" Canada Chile Free Trade Agreement \"CCOFTA\" Canada-Colombia Free Trade Agreement \"CCRFTA\" Canada-Costa Rica Free Trade Agreement \"CEFTA\" Canada-European Free Trade Association Free Trade Agreement \"CETA\" Canada-European Union Comprehensive Economic and Trade Agreement \"CHFTA\" Canada-Honduras Free Trade Agreement \"CIFTA\" Canada-Israel Free Trade Agreement \"CJFTA\" Canada-Jordan Free Trade Agreement \"CKFTA\" Canada-Korea Free Trade Agreement \"CPAFTA\" Canada-Panama Free Trade Agreement \"CPFTA\" Canada-Peru Free Trade Agreement \"CPTPP\" Comprehensive and Progressive Trans-Pacific Partnership \"CUFTA\" Canada- UK raine Free Trade Agreement \"Canada- UK TCA\" Canada-United Kingdom Trade Continuity Agreement \"CUSMA\" Canada-United States-Mexico Free Trade Agreement \"NAFTA\" North America Free Trade Agreement\nGeneral\n2. Certification requirements for goods exported to a free trade partner are made pursuant to section 97.1 of the Customs Act and, in part, to articles 501 and 504 of NAFTA, to articles 5.1 and 5.3 of CIFTA, to articles E-01 and E-04 of CCFTA, to articles V.1 and V.4 of CCRFTA, to articles 401 and 404 of CPFTA, to article 16 of Annex C of CEFTA, articles 401 and 404 of CCOFTA, to articles 5-1 and 5-4 of CJFTA, to articles 4.02 and 4.05 of CPAFTA, to articles 5.2 and 5.5 of CHFTA, to articles 4.1 and 4.4 of CKFTA, to articles 18 and 19 of the CETA Protocol on Rules of Origin and Origin Procedures, to articles 3.15 and 3.16 of CUFTA, to articles 3.20, 3.21 and 3.25 of CPTPP, to articles 5.2, 5.3 and 5.6 of CUSMA, and to articles 18 and 19 of the CETA Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the Canada- UK TCA.\nWhat is a Certificate of Origin?\n3. A Certificate of Origin is the importer, exporter or producer’s attestation as the case may be, certification that the good being exported meets a free trade agreement’s rules of origin and therefore qualifies as originating under that agreement. The importer must have this certificate in their possession in order to claim the preferential tariff treatment afforded under the agreement. Information concerning the rules of origin for each free trade agreement ( FTA ) is contained in the Memoranda D11-5 series.\nWho can complete a Certificate of Origin?\n4. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under NAFTA , CIFTA , CCFTA , CCRFTA , CPFTA , CEFTA , CCOFTA , CJFTA , CPAFTA , CHFTA , CKFTA , CETA , CUFTA or Canada- UK TCA , an exporter must complete and sign the certificate of origin established under the relevant free trade agreement. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under CPTPP or CUSMA , the certification of origin established under the relevant free trade agreement must be completed and signed by either the importer, the exporter, or the producer of the good. Only those officials who have the legal vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign the certificate.\n5. If a third party has completed and signed the certificate on behalf of the exporter, producer or importer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of the Canada Border Services Agency ( CBSA ) that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.\nWhen is a Certificate of Origin required?\n6. Aside from the exceptions listed in the “When is a Certificate of Origin Not Required?” section below, a certificate of origin is required whenever an importer claims the preferential tariff treatment under a free trade agreement.\nWhen is a Certificate of Origin not required?\nLow Value Commercial Goods\n7. The Low Value Shipment ( LVS ) threshold for all commercial goods imported on or after July 1, 2020 has been increased to an estimated value for duty not exceeding CAD$3,300 .\n8. As such, for all commercial goods with an estimated value for duty not exceeding CAD$3,300 , and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force , a certificate of origin is not required.\n9. In addition, effective July 1, 2020 , in order to be exempt from the requirements of subsection 35.1(1) of the Customs Act , a written statement certifying that the goods qualify as originating goods is no longer required for commercial goods with an estimated value for duty not exceeding CAD$3,300 , and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force.\n10. However, the importer of the goods must still maintain records (e.g. commercial invoice, B3-3 Canada Customs Coding Form, etc.) to substantiate that the goods satisfy the rules of origin of the applicable free trade agreement. Low value commercial goods may still be subject to a verification of origin by the CBSA , under which records would have to be provided for review upon CBSA request.\n11. If it is found that a shipment is part of a series of exportations which, combined, would increase the total value above the CAD$3,300 LVS threshold, the CBSA may request that the importer obtain a certificate of origin. For further information regarding low value commercial goods, ref to Customs Notice 20-15, Increase to the Low Value Shipment ( LVS ) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada.\nCasual Goods\n12. Goods considered \"casual\" or \"non-commercial\" are also exempt from the requirement of a certificate of origin. For further information regarding casual goods, refer to Memorandum D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements .\nCertificates of Origin\n13. The certificate of origin for:\n- (a) NAFTA is Form B232, entitled North American Free Trade Agreement – Certificate of Origin . Note: The NAFTA Certificate of Origin is only valid for eligible goods released before July 1, 2020, and for which the preferential tariff treatment under NAFTA was claimed.\n- (b) CIFTA is Form B239, entitled Free Trade Agreement – Certificate of Origin .\n- (c) CCFTA is Form B240, entitled Canada-Chile Free Trade Agreement – Certificate of Origin .\n- (d) CCRFTA is Form B246, entitled the Certificate of Origin - Canada-Costa Rica Free Trade Agreement .\n- (e) CPFTA is Form BSF267, entitled Certificate of Origin – Canada-Peru Free Trade Agreement .\n- (f) CCOFTA is Form BSF459, entitled Certificate of Origin – Canada-Colombia Free Trade Agreement .\n- (g) CJFTA is Form BSF303, entitled Canada-Jordan Free Trade Agreement – Certificate of Origin .\n- (h) CPAFTA is Form BSF631 entitled Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Panama .\n- (i) CHFTA is Form BSF747 entitled Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras . Note: A link to each form listed above can be found in the “References” section at the end of this memorandum.\nCertificates of Origin (Origin Declarations) for CEFTA , CUFTA , CETA and Canada- UK TCA\n14. For the purpose of exporting goods under CEFTA , CUFTA , CETA and Canada- UK TCA , the Certificate of Origin is an invoice or any commercial document (supporting document that describes the originating product in sufficient detail to enable its identification) which contains the relevant Origin Declaration statement. The Certificate of Origin for:\n- (a) CEFTA is the CEFTA Origin Declaration, as set out in Appendix II of Annex C - Rules of Origin and Administrative Co-Operation of CEFTA , and contained in Appendix A of this memorandum;\n- (b) CUFTA is the CUFTA Origin Declaration, as set out in Annex 3-B of Chapter 3 of CUFTA , and contained in Appendix B of this memorandum;\n- (c) CETA is the CETA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures, and contained in Appendix C of this memorandum; and\n- (d) Canada- UK TCA is the Canada- UK TCA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures and incorporated by reference in the Canada- UK TCA . The Canada- UK TCA Origin Declaration is contained in Appendix E of this memorandum.\nCertificates of Origin (Certifications of Origin) for CPTPP and CUSMA\n15. For the purposes of exporting goods under CPTPP and CUSMA , the certification of origin consists respectively of a set of minimum data requirements or minimum data elements which may be placed on an invoice or any other document and does not need to follow a prescribed format. The minimum data requirements for CPTPP are set out in Annex 3-B of Chapter 3 of CPTPP , and the minimum data elements for CUSMA are set out in Annex 5-A of Chapter 5 of CUSMA . The minimum data requirements or minimum data elements for these certifications of origin can be found in Appendices E and F of this memorandum.\nNote: Pursuant to article 3.28 of Chapter 3 of CPTPP and article 5.2 of Chapter 5 of CUSMA , if the invoice for the goods is issued in a non-Party, the certification of origin must be separate from the invoice.\nAn example of a valid CUSMA certification of origin may be found on the CBSA ’s “Certifying the origin of goods under CUSMA ” webpage. A link for the latter can be found in the “References” section at the end of this memorandum.\nBlanket Certificate of Origin\n16. A certificate may apply to either a single exportation of goods or to multiple exportations of identical goods exported to a free trade partner within a 12-month period, (i.e., a blanket certificate). Note that for CEFTA there is no blanket period field on the Origin Declaration. Therefore, the 12-month blanket period must be specified elsewhere on the document containing the Origin Declaration.\nCompleting the Certificate of Origin where the exporter is not the producer of the goods\n17. Under CCFTA , CCOFTA , CCRFTA , CEFTA , CETA , CHFTA , CIFTA , CJFTA , CKFTA , CPAFTA , CPFTA , CUFTA , Canada- UK TCA and NAFTA , the exporter of the good is responsible for completing the required proof of origin of the specific free trade agreement, i.e. the Certificate of Origin or Declaration of Origin. The exporter completes and signs the proof of origin by certifying that the good being exported qualifies as originating under the rules of origin of the specific free trade agreement.\n18. Under CCFTA , CCOFTA , CCRFTA , CHFTA , CIFTA *, CJFTA , CKFTA , CPAFTA , CPFTA , and NAFTA , where the exporter is not the producer of the good, the exporter may complete and sign the Certificate of Origin on the basis of one of the following criteria:\n- (a) the exporter’s knowledge of whether the good qualifies as an originating good;\n- (b) a reasonable reliance on the producer’s written representation that the good qualifies as an originating good; or\n- (c) a completed and signed certificate for the good voluntarily provided to the exporter by the producer. (*This excludes CIFTA . Such information must be retained on file for verification purposes.)\nNote: A NAFTA Certificate of Origin completed by the exporter will only be valid for eligible goods released before July 1, 2020 , and for which the preferential tariff treatment under NAFTA was claimed.\n19. Under CEFTA , CUFTA , CETA and Canada- UK TCA , the exporter that completes the declaration of origin may rely on written statements from the producer or supplier that the good qualifies as an originating good.\nCompleting the Certification of Origin under CPTPP and CUSMA\n20. Under CPTPP , the certification of origin may be completed by either the producer, exporter or importer of the good.\n21. Where the producer certifies the origin of the good, they must complete and sign the certification of origin on the basis of the producer having information that the good is originating.\n22. Where the exporter, who is not the producer of the good, completes the certification of origin, the exporter must complete and sign the certification of origin on the basis of one of the following criteria:\n- (a) the exporter having information that the good is originating, or\n- (b) reasonable reliance on the producer’s information that the good is originating.\n23. Where the importer completes the certification of origin, the importer must complete and sign the certification of origin on the basis of one of the following criteria:\n- (a) the importer having documentation that the good is originating, or\n- (b) reasonable reliance on supporting documentation provide by the exporter or producer that the good is originating.\n24. Under CUSMA , the certification of origin may be completed by either the producer, exporter or importer of the good.\n25. Where the producer certifies the origin of the good, they must complete and sign the certification of origin on the basis of the producer having information, including documents, that demonstrate that the good is originating.\n26. Where the exporter, who is not the producer of the good, completes the certification of origin, the exporter must complete and sign the certification of origin on the basis of one of the following criteria:\n- (a) the exporter having information, including documents, that demonstrate that the good is originating, or\n- (b) reasonable reliance on the producer’s written representation, such as in a certification of origin, that the good is originating.\n27. Where the importer completes the certification of origin, the importer must complete and sign the certification of origin on the basis of the importer having information, including documents, that demonstrate that the goods is originating.\nLanguage for completing the Certificate of Origin\n28. Importers, exporters or producers in Canada, as applicable under the relevant free trade agreement, can complete the certificate in either French or English, the official languages of Canada, or the official languages of the Party into whose territory the goods are exported, which are listed below:\n- (a) Chile, Costa Rica, Mexico, Peru, Colombia, Panama or Honduras: Spanish\n- (b) Israel or other CIFTA beneficiaries: English, Hebrew or Arabic\n- (c) United States: English\n- (d) Jordan: Arabic\n- (e) Korea: English or Korean\n- (f) Ukraine: Ukrainian\n- (g) European Union: Any one of the languages provided for in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures\n- (h) United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man: English\n29. For purposes of CEFTA , the Origin Declaration statement for goods exported to Iceland, Norway, Switzerland or Liechtenstein must be provided in English or French only.\n30. For purposes of CPTPP , the certification of origin for goods exported to another Party may be submitted in English.\nCertificate of Origin validity period\n31. A certificate of origin is valid for four years from the date of signature on the certificate.\nRecord keeping requirements\n32. Exporters, producers, or importers in Canada that certify that a good is originating under an FTA must retain the certificate of origin and all other relevant documents related to the certification of the good for six years. For more information, refer to Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers, and Memorandum D17-1-21, Maintenance of Records in Canada by Importers.\nCorrections to a Certificate of Origin\n33. Any person who has completed and signed a certificate of origin must immediately notify all persons to whom the certificate was given of any change that may affect its accuracy or validity.\nWhere a customs administration determines a good does not originate\n34. A customs administration may conduct a review to determine whether or not, goods certified as originating, do in fact originate under the free trade agreement. When a customs administration provides a written determination to an exporter or producer, advising that the goods under review do not originate, the person who certified the origin of the good shall at that time notify all persons to whom a certificate was issued that the goods do not originate.\nTariff Preference Levels ( TPL s)\n35. For certain non-originating textile and apparel goods, being exported under a Tariff Preference Level ( TPL ), a certificate of origin is not to be completed. Note that TPL provisions apply under NAFTA , CCFTA , CCRFTA , CHFTA and CUSMA only. Further information concerning TPL s can be found in Memorandum D11-4-22, Tariff Preference Levels .\nImportations\n36. Guidelines regarding certification requirements respecting the importation of commercial goods under a free trade agreement to which Canada is a Party are outlined in Memorandum D11-4-2, Proof of Origin of Imported Goods .\nAdditional information\n37. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Appendix A",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "CEFTA - Origin Declaration\nThe exporter of the products covered by this document [customs authorization Nº …] Footnote 1 declares that, except where otherwise clearly indicated, these products are of Canada/EFTA preferential origin Footnote 2 .\n........................................................................................ Footnote 3 (Place and date)\n........................................................................................ Footnote 4 (Signature and printed name of the exporter)\nFootnotes Footnote 1 When the origin declaration is completed by an approved exporter within the meaning of Article 17 of Annex C, the exporter's customs authorization number shall be included. A customs authorization number is required only where the exporter is an approved exporter. Return to footnote 1 referrer Footnote 2 Canada/EFTA preferential origin means qualifying as originating under the rules of origin of the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland) . For the purposes of the bilateral agricultural Agreements, the term \"Canada/EFTA\" shall be replaced by \"Canada/Iceland\", \"Canada/Norway\" or \"Canada/Switzerland\", as applicable. Return to footnote 2 referrer Footnote 3 The place and date of completion of the origin declaration may be indicated elsewhere on the invoice or on another document that describes the originating products and includes the origin declaration. Return to footnote 3 referrer Footnote 4 Articles 16 and 17 of Annex C provide certain exceptions to the requirement of the exporter’s signature Return to footnote 4 referrer\nGeneral Guidelines\n1. The CEFTA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the EFTA countries (Iceland, Norway, Switzerland and Liechtenstein) and is acceptable for use in these countries.\n2. All references to the Rules of Appendix I of CEFTA are to be interpreted as meaning the rules set out in Memorandum D11-5-7, Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin . The rules are often referred to as the \"product specific rules or tariff change rules.\"\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 3 of Article 16 of Annex C of the CEFTA. As there is no specific field for the 12 month period, the period must be indicated on the document containing the origin declaration statement.\n4. It is the exporter's responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable Canada Border Services Agency ( CBSA ) officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Appendix B",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "CUFTA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) Footnote 1\nThe exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... Footnote 2 preferential origin.\n........................................................................................ Footnote 3 (Place and date)\n........................................................................................ Footnote 4 (Signature and printed name of the exporter)\nFootnotes Footnote 1 If the legislation of the Party of import provides for an origin declaration to apply to multiple shipments of identical originating products in accordance with Article 3.16.5 of the Canada – Ukraine Free Trade Agreement, the exporter may indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. If the Party of import does not provide for the application of Article 3.16.5, or a period of time is not applicable, the field must be left blank. Return to footnote 1 referrer Footnote 2 “Canada/Ukraine” means products qualifying as originating under the rules of origin of the Canada- UK raine Free Trade Agreement. Return to footnote 2 referrer Footnote 3 These indications may be omitted if the information is contained on the document itself. Return to footnote 3 referrer Footnote 4 Article 3.16.3 of the Canada – Ukraine Free Trade Agreement provides an exception to the requirement of the exporter’s signature. Where the exporter is not required to sign, the exception of signature also implies the exemption of the name of the signatory Return to footnote 4 referrer\nGeneral Guidelines\n1. The CUFTA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the Ukraine and is acceptable for use in these countries.\n2. All references to the Rules of Annex 3-A of CUFTA are to be interpreted as meaning the rules set out in Memorandum D11-5-14, Canada- UK raine Free Trade Agreement ( CUFTA ) Rules of Origin . The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5 of Article 3.16 of the CUFTA .\n4. It is the exporter’s responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Appendix C",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "CETA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) Footnote 1\nThe exporter of the products covered by this document (customs authorisation No ... ) Footnote 2 declares that, except where otherwise clearly indicated, these products are of ... Footnote 3 preferential origin.\n........................................................................................ Footnote 4 (Place and date)\n........................................................................................ Footnote 5 (Signature and printed name of the exporter)\nFootnotes Footnote 1 When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. Return to footnote 1 referrer Footnote 2 For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. Return to footnote 2 referrer Footnote 3 \"Canada/ EU \" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol \" CM \". Return to footnote 3 referrer Footnote 4 These indications may be omitted if the information is contained on the document itself. Return to footnote 4 referrer Footnote 5 Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. Return to footnote 5 referrer\nGeneral Guidelines\n1. The CETA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or any other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the following countries of the European Union ( EU ): Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, and Sweden. The Origin Declaration statement is acceptable for use in Canada and all aforementioned EU countries.\n2. All references to the Rules of Annex 5 and Annex 5-A of the CETA Protocol on Rules of Origin and Origin Procedures are to be interpreted as meaning the rules set out in Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement ( CETA ) Rules of Origin . The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5 of Article 19 of the CETA Protocol on rules of origin and origin procedures.\n4. It is the exporter’s responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Appendix D",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Canada- UK TCA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) Footnote 1\nThe exporter of the products covered by this document (customs authorisation No ... ) Footnote 2 declares that, except where otherwise clearly indicated, these products are of ... Footnote 3 preferential origin.\n........................................................................................ Footnote 4 (Place and date)\n........................................................................................ Footnote 5 (Signature and printed name of the exporter)\nFootnotes Footnote 1 When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. Return to footnote 1 referrer Footnote 2 For UK exporters : When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. Return to footnote 2 referrer Footnote 3 \"Canada/ UK \" means products qualifying as originating under the rules of origin of the Canada-United Kingdom Trade Continuity Agreement. Return to footnote 3 referrer Footnote 4 These indications may be omitted if the information is contained on the document itself. Return to footnote 4 referrer Footnote 5 Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. Return to footnote 5 referrer\nGeneral Guidelines\n1. The Canada- UK TCA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or any other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man and is acceptable for use in these countries.\n2. All references to the Rules of Annex 5 and Annex 5-A of the CETA Protocol on Rules of Origin and Origin Procedures as incorporated by reference in the Canada- UK TCA are to be interpreted as meaning the rules set out in Memorandum D11-5-18, Canada-United Kingdom Trade Continuity Agreement ( CUKTCA ) Rules of Origin. The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5 of Article 19 of the CETA Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the Canada- UK TCA .\n4. It is the exporter’s responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Appendix E",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "CPTPP – Minimum Data Requirements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n1. Importer, exporter or producer Certification of Origin\nIndicate whether the certifier is the exporter, producer or importer in accordance with Article 3.20 (Claims for Preferential Treatment).\n2. Certifier\nProvide the certifier’s name, address (including country), telephone number and e-mail address.\n3. Exporter\nProvide the exporter’s name, address (including country), e-mail address and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a TPP country.\n4. Producer\nProvide the producer’s name, address (including country), e-mail address and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a TPP country.\n5. Importer\nProvide, if known, the importer’s name, address, e-mail address and telephone number. The address of the importer shall be in a TPP country.\n6. Description and HS tariff classification of the good\n- (a) Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and\n- (b) If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.\n7. Origin Criterion\nSpecify the rule of origin under which the good qualifies.\n8. Blanket Period\nInclude the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment).\n9. Authorised Signature and Date\nThe certification must be signed and dated by the certifier and accompanied by the following statement:\nI certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.\nGeneral Guidelines\n1. The Certification of Origin has no prescribed format, and instead consists of a set of minimum data requirements, as replicated above from Annex 3-B (Minimum Data Requirements) of CPTPP . The minimum data requirements are uniform between Canada and Australia, Japan, Mexico, New Zealand, Singapore, and Vietnam (which have ratified the CPTPP ). The requirements are acceptable for use in Canada and the other aforementioned countries.\n2. All references to the Rules of Annex 3-D of Chapter 3 of CPTPP are to be interpreted as meaning the rules set out in Memorandum D11-5-16, Comprehensive and Progressive Agreement for Trans-Pacific Partnership ( CPTPP ) Rules of Origin. The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin certification. The period for which a blanket certification may apply is a period not exceeding 12 months as set out in Paragraph 4(b) of Article 3.20 of Chapter 3 of CPTPP .\n4. It is the certifier’s responsibility to ensure that the description of goods covered by the certification of origin covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the goods certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.\n5. With regards to data requirement 7, “Origin Criterion”, the certifier may choose how to provide the rule of origin or origin criterion under which the goods are considered originating. The following are examples of how the origin criterion may be stated:\n- (a) Article 3.2 (Originating Goods) of CPTPP , including Article 3.2(a), Article 3.2(b), or Article 3.2(c); or\n- (b) Duplicating the product specific rule of origin.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "Appendix F",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "CUSMA – Minimum Data Requirements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n1. Importer, exporter or producer Certification of Origin\nIndicate whether the certifier is the exporter, producer, or importer in accordance with Article 5.2 (Claims for Preferential Tariff Treatment).\n2. Certifier\nProvide the certifier’s name, title, address (including country), telephone number, and email address.\n3. Exporter\nProvide the exporter’s name, address (including country), e-mail address, and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a Party’s territory.\n4. Producer\nProvide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a Party’s territory.\n5. Importer\nProvide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer shall be in a Party’s territory.\n6. Description and HS tariff classification of the good\n- (a) Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and\n- (b) If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.\n7. Origin Criterion\nSpecify the rule of origin under which the good qualifies.\n8. Blanket Period\nInclude the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment).\n9. Authorised Signature and Date\nThe certification must be signed and dated by the certifier and accompanied by the following statement:\nI certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.\nGeneral Guidelines\n1. The CUSMA Certificate of Origin may be provided on an invoice or any other document. It has no prescribed format, and instead consists of a set of minimum data elements, as replicated above from Annex 5-A (Minimum Data Elements) of CUSMA , and describes the originating good in sufficient detail to enable its identification. The minimum data elements are uniform between Canada, the United States, and Mexico, and are acceptable for use in all three countries.\n2. All references to the Rules of Annex 4-B of Chapter 4 of CUSMA are to be interpreted as meaning the rules set out in Memorandum D11-5-17, Canada-United States-Mexico Agreement ( CUSMA ) Rules of Origin . The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5(b) of Article 5.3 of Chapter 5 of CUSMA .\n4. It is the certifier’s responsibility to ensure that the description of goods covered by the certification of origin covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the goods certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.\n5. With regards to data element 7, “Origin Criterion”, the certifier may choose how to explain the rule of origin or origin criterion under which the goods are considered originating. The following are examples of how the origin criterion may be stated:\n- (a) Article 4.2 (Originating Goods) of the CUSMA , including Article 4.2(a), Article 4.2(b), Article 4.2(c), or Article 4.2(d); or\n- (b) Duplicating the product specific rule of origin for the good.\n6. Where a certification of origin is completed based on Section 3(7) and Schedule 2 of the CUSMA Rules of Origin Regulations (previously “Criteria E” under the NAFTA ), the certifier shall indicate “Schedule 2 of the CUSMA Rules of Origin Regulations ” within the certification of origin. The goods listed in Section 3(7) and Schedule 2 of the CUSMA Rules of Origin Regulations are duty free under the Most-Favoured-Nation ( MFN ) tariff treatment, upon importation into Canada.",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-14-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-14",
+    "marginal_note": "References",
+    "part": "Certification of Origin Under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: N/A Legislative references: Customs Act Certification of Origin of Goods Exported to a Free Trade Partner Regulations CUSMA Rules of Origin Regulations Other references: Canada-Chile Free Trade Agreement ( CCFTA ) Canada-Colombia Free Trade Agreement ( CCOFTA ) Canada-Costa Rica Free Trade Agreement ( CCRFTA ) Canada-European Free Trade Association Free Trade Agreement ( CEFTA ) Canada-European Union Comprehensive Economic and Trade Agreement ( CETA ) Canada-Honduras Free Trade Agreement ( CHFTA ) Canada-Israel Free Trade Agreement ( CIFTA ) Canada-Jordan Free Trade Agreement ( CJFTA ) Canada-Korea Free Trade Agreement ( CKFTA ) Canada-Panama Free Trade Agreement ( CPAFTA ) Canada-Peru Free Trade Agreement ( CPFTA ) Comprehensive and Progressive Trans-Pacific Partnership ( CPTPP ) Canada-Ukraine Free Trade Agreement ( CUFTA ) Canada-United Kingdom Trade Continuity Agreement (Canada- UK TCA ) Canada-United States-Mexico Free Trade Agreement ( CUSMA ) North America Free Trade Agreement ( NAFTA ) CUSMA Certifying the origin of goods ( CBSA webpage) CN 14-033 , CN 17-29 , CN 17-25 , CN 18-27 , CN 20-22 , CN 21-08 , CN 20-15 D11-4-2 , D11-4-13 , D11-4-22 , D11-4-37 , D11-5-7 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-5-18 , D17-1-1 , D17-1-21 , D20-1-5 B3-3 - Canada Customs Coding Form Form B232, North American Free Trade Agreement Certificate of Origin Form B239, Free Trade Agreement – Certificate of Origin ( CIFTA only) Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin Form B246, Certificate of Origin - Canada-Costa Rica Free Trade Agreement Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin Form BSF631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreements Superseded memorandum D: D11-4-14 dated May 5, 2016",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-16-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-16",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Advance rulings for origin under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 5, 2021\nThis document is also available in PDF (464 KB ) [ help with PDF files ]\nIn brief\nThis memorandum is part of an overall revision of the D Memoranda series to reflect the implementation of the following trade agreements: Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Canada-Israel Free Trade Agreement (CIFTA) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) The “Guidelines and General Information” contained herein provide policy and procedural information related to the administration of these free trade agreements (FTAs). Please note that the amendments to the Free Trade Agreement Advance Rulings Regulations to support the implementation of the above FTA s, were announced via Customs Notices. The existing Free Trade Agreement Advance Rulings Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below: Customs Notice 14-023 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Honduras Free Trade Agreement Customs Notice 14-033 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Korea Free Trade Agreement Customs Notice 17-29 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice 17-25 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Ukraine Free Trade Agreement (CUFTA) Customs Notice 18-27 , Regulatory Amendments and New Regulations Related to the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Customs Notice 19-18 , Amendments to the Canada-Israel Free Trade Agreement (CIFTA) – Minor Processing Operations Customs Notice 20-22 , The Canada-United States-Mexico Agreement’s (CUSMA) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act Customs Notice 21-08 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada – United Kingdom Trade Continuity Agreement These regulations remain subject to future decision of the Governor in Council. This memorandum will be revised to provide the link to the specific regulations once the Governor in Council has passed the proposed regulatory amendments and new regulations. This memorandum has been revised to include updates on the policy relating to situations where an advance ruling will not be issued and the request declined or postponed. This memorandum has been revised to include new policies on the retention and disposal period, and the returning of supporting literature and / or sample to the applicant. This memorandum has also been revised to include new procedures for the processing of advance ruling requests by e-mail between the applicant or their authorized person and the CBSA . This memorandum has been revised to highlight the benefits associated with applying for an advance ruling through the new CBSA Assessment Revenue Management (CARM) system. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum outlines the Canada Border Services Agency (CBSA) program for issuing advance rulings under paragraphs 43.1(1)(a) and (b) of the Customs Act .",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-16-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-16",
+    "marginal_note": "Legislation",
+    "part": "Advance rulings for origin under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Free Trade Agreement Advance Rulings Regulations",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-16-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-16",
+    "marginal_note": "Guidelines and general information",
+    "part": "Advance rulings for origin under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Definition\n1. For the purpose of this memorandum, the following definitions apply.\nApplicant the person requesting an advance ruling Authorized Person any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, TCP , custom brokers, trade consultants) CARM CBSA Assessment and Revenue Management System CARM Client Portal (CCP) an online interface allowing a registered user to submit and respond to an application for an advance ruling, in addition to its withdrawal, modification or revocation Person an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade Chain Partner (TCP) person with a business number (BN9) and a program identifier (RM) (e.g. 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.\nGeneral\n2. An advance ruling is a written statement issued by the CBSA pursuant to paragraphs 43.1(1)(a) and (b) of the Customs Act (the Act), which reflects Canada’s obligation to provide such advance rulings as provided for under Canada’s free trade agreements.\n3. For advance rulings pertaining to tariff classification of a good, please refer to Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\nNote: If requested in writing, and if the CBSA has enough information to determine the tariff classification of the good, an advance ruling on the tariff classification will be issued (pursuant to Memorandum D11-11-3 ) in conjunction with an advance ruling on the origin of the good.\n4. Requests concerning the CBSA ’s origin ( Most-Favoured-Nation tariff treatment or non-Free Trade Agreement preferential tariff treatment), valuation, or marking programs are to be submitted as requests for National Customs Rulings, pursuant to Memorandum D11-11-1 , National Customs Ruling.\nNote:\n- Advance rulings for origin issued under the North American Free Trade Agreement (NAFTA) will only remain valid for goods imported under NAFTA ’s preferential tariff treatment. Therefore, an applicant wishing to obtain an advance ruling for origin under the Canada-United States-Mexico Agreement (CUSMA), will need to submit a new application to the CBSA . Refer to the “How to Request an Advance Ruling” section for further information.\n- For those who have received a NAFTA country of origin marking ruling, please note that this ruling and any modifications to the latter are only valid until June 30, 2020 . For information on country of origin marking ruling requests, refer to the instructions contained in Memorandum D11-11-1 .\n5. An advance ruling issued by one Party to a free trade agreement will not be binding on another Party to that agreement.\n6. Issuance of an advance ruling does not negate the requirement for an importer to have a valid certification of origin in their possession at the time goods are imported in order to claim a preferential tariff treatment.\n7. To ensure receipt of the benefits of an advance ruling at the time of importation, importers must either attach a copy of the advance ruling or indicate the advance ruling (case) number on their import documentation (i.e. Form CI1 – Canada Customs Invoice, Form B3-3 – Canada Customs Coding Form, etc.).\n8. Where an importer, foreign exporter or foreign producer, as the case may be, completes and signs a free trade agreement certification of origin, and they have been issued an advance ruling for the goods listed on the certification of origin, the importer, foreign exporter or foreign producer should quote the advance ruling number on the certification of origin.\n9. The CBSA has developed CARM to provide registered Trade Chain Partners (TCP) with the ability to electronically submit requests for ruling decisions to the CBSA and to view their rulings via the CARM Client Portal. CARM facilitates the rulings process by introducing information technology in submitting and receiving rulings requests, and subsequent execution, further information, modification, or revocation of a ruling decision.\nAdvance ruling subject matter\n10. An advance ruling on origin may only be issued with respect to those subject matters set out in the advance rulings provisions contained within a free trade agreement and any corresponding D memoranda as follows:\nAdvance ruling subject matter Free trade agreement Advance ruling origin D Memorandum Canada-Chile Free Trade Agreement (CCFTA) Paragraph 1 of Article E-09 D11-4-24 Canada-Colombia Free Trade Agreement (CCOFTA) Paragraph 1 of Article 419 Canada-Costa Rica Free Trade Agreement (CCRFTA) Paragraph 1 of Article V.9 and paragraph 10 of Article IX.2 D11-4-27, D11-4-26 Canada-European Free Trade Association Free Trade Agreement (CEFTA) Article 28(2) of Annex C Canada-Israel Free Trade Agreement (CIFTA) Paragraph 1 of Article 5.8 Canada-Jordan Free Trade Agreement (CJFTA) Paragraph 1 of Article 5-9 Canada-Peru Free Trade Agreement (CPFTA) Paragraph 1 of Article 419 Canada-Panama Free Trade Agreement (CPAFTA) Paragraph 1 of Article 4.10 D11-4-29 Canada-Honduras Free Trade Agreement (CHFTA) Paragraph 1 of Article 5.10 D11-4-30 Canada-Korea Free Trade Agreement (CKFTA) Paragraph 1 of Article 4.10 D11-4-31 Comprehensive Economic and Trade Agreement (CETA) Paragraph 1 of Article 33 of the Protocol on rules of origin and origin procedures Canada-Ukraine Free Trade Agreement (CUFTA) Paragraph 4 of Article 3.30 Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Paragraph 1(c) of Article 5.3 Canada-United States-Mexico Agreement (CUSMA) Paragraphs 4(c) of Article 7.5 D11-4-34 Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Paragraph 1 of Article 33 of the Protocol on rules of origin and origin procedures\nWho may request an advance ruling\n11. A request for an advance ruling may be filed by:\n- (a) importers in Canada or persons authorized to account for the imported goods in question pursuant to subsection 10(1), paragraph 32(6)(a) or subsection 32(7) of the Act\n- (b) foreign exporters or foreign producers of the goods in question in a free trade country\n- (c) producers in a CCFTA , CCRFTA , CPFTA , CCOFTA , CJFTA , CPAFTA , CHFTA , CKFTA , CPTPP , and CUSMA country other than Canada, of a material used in the production of goods which are subsequently exported to Canada\n- (d) producers in Israel or another CIFTA beneficiary or producers in the United States, the Member States of the European Free Trade Association, the Member States of the European Union, the Hashemite Kingdom of Jordan, or Mexico of a material that is used in the production of goods exported from Israel or another CIFTA beneficiary to Canada and\n- (e) authorized person thereof\nNote: Any authorized person who wishes to transact business with the CBSA on behalf of another person is responsible for ensuring that the proper authority has been delegated to them as per the requirements referenced in Memorandum D1-6-1 , Authority to Act as an Agent or Memorandum D1-8-1 , Licensing of Customs Brokers. If submitting the request for delegated authority through CARM , refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n12. A request for a ruling can be submitted through the CARM Client Portal by an existing registered TCP .\nNote: For ease of reference, the links to the CARM Client Portal and the CARM Client Support Help Desk can be found in the “Additional Information” section at the end of this memorandum.\nHow to request an advance ruling\n13. An advance ruling may only be requested for a future importation of goods and at least 120 days prior to the importation of those goods into Canada.\nNote: All correspondence throughout the advance ruling process will be via mail, e-mail , or through the CARM Client Portal, depending on the method chosen by the applicant to communicate with the CBSA .\n14. If submitting through CARM , for information on the registration, and account setup, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n15. Once the TCP has registered and created an account in CARM , they must follow the \"Completing Portal Setup\" steps to gain access to the CARM Client Portal, the interface used to submit an application for an advance ruling and where the application is processed. For more information, refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n16. The information requirements detailed below are set out so that an applicant is aware of the extent of the specific information required, in addition to those contained in the corresponding D Memoranda listed in the “Advance Ruling Subject Matter” section and the “How to Request an Advance Ruling” section.\n17. Requests for an advance ruling must be restricted to an individual product or issue. The CBSA will not accept or process a request that relates to more than five separate products produced by a single producer at any one time. However, a request involving the origin of a range of goods will be considered if it can be shown that the goods in question are so similar that a decision on one model or style of the good can be considered a representative decision for the other models or styles of the good. The decision to permit this type of advance ruling request will be at the discretion of the CBSA .\nExample: Goods are simple variations of each other and are produced from materials that are identical and sourced from the same suppliers and the goods are produced in the same plant during the same period using the same production methods.\n18. All requests for an advance ruling must be submitted in the form of a letter or e-mail , in English or French, and must be signed by the applicant or a person authorized by the applicant to make the request. The person who signs the request must have knowledge of the issues raised in the request. The CBSA retains the right to decline the request if these conditions are not fulfilled.\n19. A request must include a statement that indicates that, to the applicant’s knowledge, the issue in the request is not currently the subject of another/separate request for an advance ruling, a re-determination, a verification, an administrative review or appeal, a judicial or quasi-judicial review, or a request for an advance ruling in the territory of any Party, and if so, a brief statement setting forth the status or disposition of the matter.\n20. A request must include a statement as to whether an advance ruling or other instruction on the issue had been requested previously from the CBSA and, if so, the result of any previous request.\n21. The advance ruling request must be accompanied by one of the two consent to publish statements provided in Appendix A of this memorandum, either granting or refusing to give consent to publish the advance ruling in its entirety on the CBSA website. The consent to publish statement must be signed by the importer of goods in Canada, the exporter or producer of those goods outside of Canada, or by their authorized person. Failure to provide either consent statement will result in the request for an advance ruling to be considered incomplete and declined.\n22. For the purposes of efficiency, the CBSA encourages the exchange of information by e-mail with the applicant. If an applicant chooses to exchange information by e-mail with the CBSA , they must provide a valid e-mail address as well as the consent statement to exchange information by e-mail with the CBSA found in Appendix B of this memorandum.\n23. If the applicant is aware of any request for a re-determination , a further re-determination or a review or an appeal of an advance ruling on an identical or similar good on which the CBSA has not yet ruled, the applicant must disclose this information in the application for an advance ruling.\n24. The request for an advance ruling should be marked “Attention: “Origin Advance Ruling Request” and be sent by registered (traceable) mail or by e-mail to the responsible office of the Trade Operations Divisions. If the applicant has an office in Canada, the request should be sent to the office responsible for the region in which the applicant’s office is located; this also applies to non-resident importers who have an office in Canada. If the applicant does not have an office in Canada, the request for an advance ruling should be sent to the office responsible for the region that serves the area where the majority of importations are expected to occur. The regional CBSA office will redirect the application for an advance ruling, if required. A list of the regional offices for Trade Operations Divisions is available on the CBSA web site.\n25. In addition to the information required as identified above, the Uniform Regulations contained in the D Memoranda for CCFTA , CCRFTA , CPAFTA , CHFTA , and CKFTA contain specific information required when applying for an advance ruling under any of those Free Trade Agreements (FTA). For all other FTA s (e.g. CUFTA , CPTPP , or CUKTCA ), no specific criteria is set out within the agreements. However, the criteria contained within the Uniform Regulations identified above may be used as a reference guide for determining the required information to be submitted in order to enable the CBSA to issue an advance ruling. For example, to request an advance ruling under CUFTA (which does not contain specific criteria), an applicant could use the criteria contained within the CKFTA Uniform Regulations as a guide for determining the information required by the CBSA to process an advance ruling under CUFTA .\nNote: For ease of reference, the links to the specific FTA s can be found in the “References” section at the end of the document.\n26. If information is missing from the request, the CBSA may, at any time during the course of the processing, request supplementary information from the applicant. Failure to provide all the necessary information will result in a delay or declining of the issuance of the advance ruling.\n27. The applicant will be given a period of 30 calendar days from the date of the notice (or such longer period as the notice may provide) to supply any supplementary information that is requested or, otherwise, to comply with the requirements referred to in the notice. If no response to the notice is received within the time allotted, the advance ruling request will be closed administratively and considered withdrawn. If submitting through CARM , refer to the information on how to provide supplementary information in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n28. If an applicant has difficulty obtaining proprietary information from the exporter or producer of those goods outside of Canada, they can ask for a laboratory analysis report from a private laboratory or they may request the exporter or producer of those goods outside of Canada to send the information directly to the CBSA . All information provided to the CBSA is protected from disclosure under section 107 of the Act. The CBSA reserves the right to validate the accuracy of the information contained in a private laboratory analysis report provided by the applicant within the 120-day service standard.\n29. An application for an advance ruling may be withdrawn by the applicant at any time before the ruling is issued either by mail, e-mail , or through the CARM Client Portal. If submitting by mail or e-mail , the applicant must inform the CBSA office responsible for processing the advance ruling. Should the CBSA identify any issues in cases where an advance ruling request is withdrawn, the CBSA may later pursue the matter with the importer, foreign exporter or foreign producer, in respect of the advance ruling request.\n30. If the request is for a review or an appeal of an advance ruling, state “This is a request for a review or an appeal of advance ruling (insert applicable case number).”\nCircumstances where an advance ruling will be postponed\n31. An advance ruling will be postponed in the following circumstances:\n- (a) where a verification of origin is being conducted on similar goods under sections 42.1 and 97.201 of the Act, and the outcome of the verification may affect the advance ruling request\n- (b) where a request for a re-determination of the origin of identical goods has been made, and the re-determination decision is outstanding\n- (c) where the request involves a matter that is before the Canadian International Trade Tribunal, the courts, the Free Trade Commission or any group or sub-group established thereunder\n- (d) the CBSA authorizes an officer to postpone the issuance of an advance ruling in cases where policy interpretation is under review as a result of a legislative or regulatory change, or the implementation of a free trade agreement\n32. In cases of postponement of an advance ruling, the CBSA will advise the applicant via the method chosen by the applicant to communicate with the CBSA , of the reasoning for the postponement, and when the process will resume.\nCircumstances where an advance ruling will not be issued and the request declined\n33. Advance rulings will not be issued in the following circumstances:\n- (a) where it is not possible to determine all the material facts\n- (b) where the acceptance of the request would result in requests relating to more than five separate products produced by a single producer being processed by the CBSA at any one time\n- (c) where the request only relates to an importation or importations that have already occurred\n- (d) where any of the circumstances listed in section 14 of the Free Trade Agreement Advance Rulings Regulations occur\n- (e) where supplementary information was requested and not provided within 30 days or by a date as determined by the officer or\n- (f) where the request does not meet the requirements listed within this memorandum\n34. If any of these situations apply, the CBSA will inform the applicant in writing, via the applicant’s chosen method of communication, of the reason(s) why an advance ruling will not be issued. This does not preclude an applicant from submitting a new request which meets the conditions described in this memorandum.\nModification or revocation of an advance ruling\n35. An advance ruling is effective on the date on which it is issued, or on such a later date as may be specified in the advance ruling and will remain valid until it is either modified or revoked as per the circumstances listed in section 14 of the Free Trade Agreement Advance Rulings Regulations .\n36. In accordance with section 16 of the Free Trade Agreement Advance Rulings Regulations , the notice of a modification or revocation of an advance ruling shall only be issued to the applicant.\nNote: If a modification is requested through the CARM Client Portal by the applicant, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n37. A modification or revocation of an advance ruling will be effective on the date it is issued. However, the CBSA may, upon request by the applicant or on its own initiative, delay the effective date of such a modification or revocation for a period of up to 90 calendar days from the date of issuance pursuant to section 19 of the Free Trade Agreement Advance Rulings Regulations . Such a delay shall be granted to the applicant, provided they can demonstrate to the satisfaction of the CBSA that they relied in good faith and to their detriment on the advance ruling. The delay shall apply with respect to goods covered by the advance ruling that are imported by the applicant or any other person importing those goods directly from that applicant.\n38. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation tending to establish that contracts for, and production of goods to be imported after the modification or revocation, were arranged prior to the modification or revocation and shall specifically identify the advance ruling on which reliance is claimed.\n39. An applicant requesting a delay of the effective date of an advance ruling, pursuant to section 19 of the Free Trade Agreement Advance Rulings Regulations , will be issued a separate ruling setting forth the delay period, if any. In appropriate circumstances, the CBSA may decide to make its decision, with respect to a delay, applicable to all persons, irrespective of demonstrated reliance. In such a case, the CBS A will not reassess any importations of the goods in question that are imported during the period of the delay.\n40. An application for postponement of the effective date of the modification or revocation should be made in writing, to the office that issued the modification or revocation, within 90 days from the issuance of the modification or revocation, or within 90 days of receipt of a reassessment of goods imported in the 90-day period after the issuance of a modification or revocation.\n41. The decision to postpone the effective date of a modification or revocation of an advance ruling, when such modification or revocation is to the person’s detriment, will be based on the evidence provided by the person to whom the advance ruling was issued. Such evidence may include contracts, purchase orders, or other documentation which demonstrates that the production of the imported goods was arranged prior to the modification or revocation and that the person to whom the advance ruling was issued had relied on the advance ruling in good faith. The person to whom the advance ruling was issued must identify the specific advance ruling on which reliance is claimed.\n42. A modification or revocation of an advance ruling issued may be applied retroactively to goods imported before the modification or revocation is issued in the following circumstances:\n- (a) there was a failure to act in accordance with the terms and conditions of the ruling, which might include, inter alia : (i) a request for an advance ruling containing a misstatement or omission of material facts (ii) the ruling, although correct when issued, ceased to be correct at a later date because there was a change in the material facts or circumstances upon which the ruling was based and the CBSA was not notified. In such a case, the advance ruling may be retroactively revoked or modified to the date of the change in the material facts or circumstances\n- (b) the modification or revocation being to the benefit of the applicant who requested the ruling.\n43. It is the responsibility of the applicant to notify the CBSA of changes in the material facts and circumstances surrounding the advance ruling. Where there is a change in the material facts and circumstances, the CBSA is not required to honour the advance ruling with respect to goods produced after that change. In these circumstances, the CBSA may retroactively modify or revoke the advance ruling to reflect the change in material facts and circumstances.\n44. Should the CBSA discover that the advance ruling issued is incorrect due to a CBSA interpretive or administrative error, the original ruling will be honoured and modifications will apply going forward only. In such instances, the CBSA will consider and treat the original incorrect ruling as being valid for the period beginning on the effective date of the original ruling, to the effective date of a modified ruling.\n45. The importer may have to make corrections to incorrect declarations or may ask for refunds of duties when the modification or revocation also applies to goods imported before the effective date of the modification or revocation. For more information on corrections, refer to Memorandum D11-6-6 , “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\n46. For more information on refunds, refer to Memorandum D6-2-3 , Refund of Duties.\nReason to believe\n47. With respect to section 32.2 of the Act, as indicated in paragraph 1(e) of Memorandum D11-6-6 , an advance ruling is considered to be a document providing specific information giving the importer “reason to believe” that a declaration is incorrect. For the purposes of the obligation to make corrections to incorrect declarations, the advance ruling also applies to goods that are similar to the goods that are the subject of the advance ruling (e.g., different size, colour, capacity), where the differences between the goods do not affect the origin of the goods at the tariff item level.\n48. Importers should not, with respect to their own goods, rely on the applicability of advance rulings issued to another person for the reasons outlined in the following “Third Party Reliance on an Advance Ruling” section.\nThird party reliance on an advance ruling\n49. The benefits of an advance ruling apply only to the applicant or the persons importing the goods in question from that applicant (i.e. where the applicant is a foreign exporter or foreign producer). However, any importer may quote the advance ruling number on an importation, as long as that ruling specifically covers the goods being imported. It is the responsibility of an importer who is quoting the advance ruling number to ascertain that the goods being imported are covered by that advance ruling. Furthermore, it is not binding on the CBSA to follow the ruling in cases where the advance ruling number is quoted by someone other than the applicant.\n50. If an advance ruling issued to a foreign exporter or foreign producer of goods is not specifically limited to goods imported by a specific importer, then the goods covered by that advance ruling imported by any importer from that foreign exporter or foreign producer will be considered covered by the advance ruling. However, in these circumstances, the importer is not considered to have been issued an advance ruling and is therefore not entitled to request a review of the advance ruling or to be given notice of a modification or revocation of the advance ruling.\n51. Only the applicant may request a review of the advance ruling or a review of any subsequent modification or revocation of that ruling, and only the applicant will be notified if the advance ruling is modified or revoked by the CBSA . In addition, only the applicant may request a delay of up to 90 days of the effective date of the modification or revocation of that advance ruling, as described in the “Circumstances Where an Advance Ruling Will be Postponed” section. For these reasons it is recommended that individuals request their own advance ruling rather than rely on rulings issued to others.\nConflicting rulings, re-determination , and further re-determination\n52. An advance ruling will take precedence over any advice, opinion, etc., provided by the CBSA before or after the issuance of the advance ruling.\n53. If a person has been issued conflicting rulings under section 43.1 or conflicting decisions under sections 59, 60 or 61 of the Act for the same goods, the most recent decision will take precedence.\n54. In instances where the CBSA becomes aware of conflicting rulings, re-determination or further redetermination, the Agency will immediately undertake a review of the issue and will, upon conclusion of that review, modify or revoke the incorrect ruling to resolve the matter.\nRecord retention and disposal\n55. The application for an advance ruling is subject to record retention and disposal procedures. The CBSA will retain the application for an advance ruling for a minimum period of 10 years at which time it may be disposed of in the appropriate manner. The applicant who chooses to have their application for an advance ruling, supporting literature or sample returned to them, is responsible for providing the appropriate packaging, labelling, and postage at the time the application is made. The cost of returning the application package is at the applicant’s expense.\nRequesting a review of the advance ruling under section 60 of the Customs Act\n56. If the request is for a review or an appeal of an advance ruling, state “This is a request for a review or an appeal of advance ruling (insert applicable case number).”\nNote: The review process is not accessible through the CARM Client Portal. The request will need to be submitted in writing by mail or e-mail .\n57. An applicant may request a review of an advance ruling within 90 days of its issuance. For more information on how to request a review of an advance ruling, please consult Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the CBSA .\n58. After reviewing all the relevant information, the CBSA shall, with all due dispatch, make a decision on the review of the advance ruling. The notice of the decision under paragraph 60(4)(b) of the Act shall be in the form of a further advance ruling issued to the party who requested the review. The advance ruling, issued as a notice of the decision under paragraph 60(4)(b) of the Act, will either confirm the original advance ruling or will render a retroactive revision or reversal favourable to the person requesting the review. Such a retroactive revision or reversal will be retroactive to the date of the issuance of the original advance ruling, unless otherwise noted.\n59. When an advance ruling is issued to an exporter or producer of goods outside of Canada, the importer of the goods in Canada cannot request a review of the advance ruling, nor will they be notified if the advance ruling is modified or revoked.\nConfidentiality\n60. Any confidential business information contained in an application for an advance ruling or in a request for the review of an advance ruling will remain confidential. All information provided to the CBSA is protected from disclosure by section 107 of the Act. The only specific information with respect to an advance ruling that will be released to a party, other than to the person to whom the ruling was issued, is whether a particular advance ruling number remains in effect or has been revoked or modified. Further information on the ruling must be obtained from the person to whom the ruling was issued. Alternately, if entitled to do so, a person may request that the CBSA issue them their own ruling on the subject. The CBS A will issue an advance ruling that contains confidential business information obtained by the CBSA from someone other than the applicant only with the permission of the owner of the confidential business information. However, if consent has been given to the CBSA to publish the advance ruling in its entirety, such information would be included.\n61. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\n62. For more information on CARM :\nCall toll free: 1-800-461-9999 (Option 2)\nFor the CARM Client portal login and the Onboarding documentation for managing rulings, refer to the website:\nhttps://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage\nIf further assistance or information is required, contact the CARM Client Support Help Desk by completing the web form at:\nhttps://contact.cbsa-asfc.cloud-nuage.canada.ca/csform-formulaire?lang=en_CA Appendix A Publication of the advance ruling 1. The CBSA has enhanced the advance ruling program by publishing rulings in both official languages on the CBSA web site, and as well through CARM in their entirety, with the applicant’s consent. The consent statement must be signed by the importer, foreign exporter, foreign producer, or an authorized person thereof. Failure to provide either consent statement will result in the request for an advance ruling to be considered incomplete and declined. 2. Publishing rulings benefits the trade community by establishing an easily accessible online repository of rulings, providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the corresponding trade programs. 3. It is important to note that rulings are binding only between the CBSA and the applicant to whom the ruling is issued. While published rulings are for reference purposes only, they provide meaningful guidance to the trade community, including foreign exporters and foreign producers, in complying with Canada’s trade legislation. For the above reasons, although there is no obligation to do so, the CBSA encourages applicants to consent to the publication of their ruling. Disclaimer 4. There is no obligation on the applicant to consent to the publication of its advance ruling. A decision to not authorize its release to the public will neither have any bearing on any CBSA decision with respect to the ruling(s), nor any other adverse consequences in terms of the CBSA ’s processing of the request. 1) Consent to the publication of an advance ruling I, (Name of Individual) of ( Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby give my consent to allow the Canada Border Services Agency (CBSA) to publish, on the CBSA website, the entirety of the advance ruling issued to me by the CBSA in respect of (Subject of the request) , in both official languages. Signature Date 2) Do not consent to the publication of an advance ruling I, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby do not give my consent to allow the Canada Border Services Agency (CBSA) to publish the advance ruling issued to me by the CBSA in respect of (Subject of the request) . Signature Date Appendix B Request for exchange of information with the Canada Border Services Agency by e-mail 1. The applicant must provide a valid e-mail address as well as their consent to the exchange of information with the CBSA by e-mail . 2. An authorized person can present an exchange of information request to the CBSA by e-mail request on behalf of their client. 3. The applicant who elects to use encrypted e-mail for processing their application is responsible to ensure the use of compatible software (Winzip and others). 4. The applicant has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.). 5. The request for exchange of information with the CBSA by e-mail , if granted, is valid for a single request for an advance ruling (including all communications relevant to the request). 6. An applicant who does not clearly indicate their choice between encrypted or non-encrypted e-mail , or does not meet the required conditions, will have their request for advance ruling processed using the regular exchange of information procedures (registered mail). 7. The CBSA does not guarantee the security of electronic communication. By consenting to communicate by e-mail with the CBSA , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information exchanged by e-mail . 8. The CBSA must obtain an electronic delivery/read receipt from the applicant for every document exchanged by e-mail during the advance ruling process. If it is not possible to obtain an electronic delivery/read receipt, other forms of acknowledgment will be considered valid ( e-mail , phone call, etc.). 9. The reception date of the documents is deemed to be the date when the e-mail is sent. 10. For more information on the procedures relating to the exchange of information with the CBSA by e-mail , please contact the Border Information Service (BIS) or a CBSA Trade Operations Divisions office. Consent statement « I choose to communicate by { Non-Encrypted / Encrypted}**Please indicate your choice** e-mail with the CBSA during processing of the advance ruling request. This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the advance ruling request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement». Case number (if already given by the CBSA ): Name of the product subject to the advance ruling: Name of the applicant/authorized person: Business Name: Occupation/Title: Business Number (BN): Telephone number: E-mail address: Signature: Date: References Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Free Trade Agreement Advance Rulings Regulations Other references North American Free Trade Agreement (NAFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada - Peru Free Trade Agreement (CPFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) D1-6-1 , D11-4-24 , D11-4-26 , D11-4-27 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-5-3 , D11-5-4 , D11-5-6 , D11-5-7 , D11-5-8 , D11-5-9 , D11-5-10 , D11-5-11 , D11-5-12 , D11-5-13 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-6-3 , D11-6-6 , D11-6-7 , D11-11-1 , D11-11-3 B3-3 – Canada Customs Coding Form CI1 – Canada Customs Invoice CARM Client Portal CARM Client Support Help Desk CBSA Trade Operations Divisions offices Superseded memorandum D D11-4-16 dated February 26, 2016",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-16-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-16",
+    "marginal_note": "Appendix A",
+    "part": "Advance rulings for origin under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Publication of the advance ruling\n1. The CBSA has enhanced the advance ruling program by publishing rulings in both official languages on the CBSA web site, and as well through CARM in their entirety, with the applicant’s consent. The consent statement must be signed by the importer, foreign exporter, foreign producer, or an authorized person thereof. Failure to provide either consent statement will result in the request for an advance ruling to be considered incomplete and declined.\n2. Publishing rulings benefits the trade community by establishing an easily accessible online repository of rulings, providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the corresponding trade programs.\n3. It is important to note that rulings are binding only between the CBSA and the applicant to whom the ruling is issued. While published rulings are for reference purposes only, they provide meaningful guidance to the trade community, including foreign exporters and foreign producers, in complying with Canada’s trade legislation. For the above reasons, although there is no obligation to do so, the CBSA encourages applicants to consent to the publication of their ruling.\nDisclaimer\n4. There is no obligation on the applicant to consent to the publication of its advance ruling. A decision to not authorize its release to the public will neither have any bearing on any CBSA decision with respect to the ruling(s), nor any other adverse consequences in terms of the CBSA ’s processing of the request.\n1) Consent to the publication of an advance ruling\nI, (Name of Individual) of ( Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby give my consent to allow the Canada Border Services Agency (CBSA) to publish, on the CBSA website, the entirety of the advance ruling issued to me by the CBSA in respect of (Subject of the request) , in both official languages.\nSignature Date\n2) Do not consent to the publication of an advance ruling\nI, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby do not give my consent to allow the Canada Border Services Agency (CBSA) to publish the advance ruling issued to me by the CBSA in respect of (Subject of the request) .\nSignature Date",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-16-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-16",
+    "marginal_note": "Appendix B",
+    "part": "Advance rulings for origin under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Request for exchange of information with the Canada Border Services Agency by e-mail\n1. The applicant must provide a valid e-mail address as well as their consent to the exchange of information with the CBSA by e-mail .\n2. An authorized person can present an exchange of information request to the CBSA by e-mail request on behalf of their client.\n3. The applicant who elects to use encrypted e-mail for processing their application is responsible to ensure the use of compatible software (Winzip and others).\n4. The applicant has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.).\n5. The request for exchange of information with the CBSA by e-mail , if granted, is valid for a single request for an advance ruling (including all communications relevant to the request).\n6. An applicant who does not clearly indicate their choice between encrypted or non-encrypted e-mail , or does not meet the required conditions, will have their request for advance ruling processed using the regular exchange of information procedures (registered mail).\n7. The CBSA does not guarantee the security of electronic communication. By consenting to communicate by e-mail with the CBSA , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information exchanged by e-mail .\n8. The CBSA must obtain an electronic delivery/read receipt from the applicant for every document exchanged by e-mail during the advance ruling process. If it is not possible to obtain an electronic delivery/read receipt, other forms of acknowledgment will be considered valid ( e-mail , phone call, etc.).\n9. The reception date of the documents is deemed to be the date when the e-mail is sent. 10. For more information on the procedures relating to the exchange of information with the CBSA by e-mail , please contact the Border Information Service (BIS) or a CBSA Trade Operations Divisions office. Consent statement « I choose to communicate by { Non-Encrypted / Encrypted}**Please indicate your choice** e-mail with the CBSA during processing of the advance ruling request. This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the advance ruling request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement». Case number (if already given by the CBSA ): Name of the product subject to the advance ruling: Name of the applicant/authorized person: Business Name: Occupation/Title: Business Number (BN): Telephone number: E-mail address: Signature: Date: References Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Free Trade Agreement Advance Rulings Regulations Other references North American Free Trade Agreement (NAFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada - Peru Free Trade Agreement (CPFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) D1-6-1 , D11-4-24 , D11-4-26 , D11-4-27 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-5-3 , D11-5-4 , D11-5-6 , D11-5-7 , D11-5-8 , D11-5-9 , D11-5-10 , D11-5-11 , D11-5-12 , D11-5-13 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-6-3 , D11-6-6 , D11-6-7 , D11-11-1 , D11-11-3 B3-3 – Canada Customs Coding Form CI1 – Canada Customs Invoice CARM Client Portal CARM Client Support Help Desk CBSA Trade Operations Divisions offices Superseded memorandum D D11-4-16 dated February 26, 2016",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-16-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-16",
+    "marginal_note": "References",
+    "part": "Advance rulings for origin under Free Trade Agreements",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Free Trade Agreement Advance Rulings Regulations Other references North American Free Trade Agreement (NAFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada - Peru Free Trade Agreement (CPFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) D1-6-1 , D11-4-24 , D11-4-26 , D11-4-27 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-5-3 , D11-5-4 , D11-5-6 , D11-5-7 , D11-5-8 , D11-5-9 , D11-5-10 , D11-5-11 , D11-5-12 , D11-5-13 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-6-3 , D11-6-6 , D11-6-7 , D11-11-1 , D11-11-3 B3-3 – Canada Customs Coding Form CI1 – Canada Customs Invoice CARM Client Portal CARM Client Support Help Desk CBSA Trade Operations Divisions offices Superseded memorandum D D11-4-16 dated February 26, 2016",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-20-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-20",
+    "marginal_note": "Legislation",
+    "part": "Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Act\n- NAFTA and CCFTA Verification of Origin Regulations\n- CIFTA Verification of Origin Regulations\n- CCRFTA Verification of Origin Regulations\n- CPFTA Verification of Origin Regulations\n- CCOFTA Verification of Origin Regulations\n- CJFTA Verification of Origin Regulations\n- CPAFTA Verification of Origin Regulations",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-20-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-20-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-20",
+    "marginal_note": "Guidelines and general information",
+    "part": "Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries",
+    "division": "",
+    "heading": "",
+    "text": "1. Verifications of origin determine whether goods claimed as originating under a free trade agreement satisfy the rules of origin and are entitled to a preferential tariff treatment accorded under that free trade agreement.\n2. Verification procedures have been developed for each of the free trade agreements. The guidelines set out in the appendices outline and explain the procedures that customs administrations must follow when conducting a verification of origin. Appendix A outlines the procedures to be used for NAFTA and CCFTA verifications, Appendix B outlines the procedures for CIFTA verifications, Appendix C outlines the procedures for CCRFTA verifications, Appendix D outlines the procedures for CPFTA , CCOFTA , CJFTA , and CPAFTA verifications. Appendix E outlines the procedures for CHFTA verifications, Appendix F outlines the procedures for CKFTA verifications, Appendix G outlines the procedures for CPTPP verifications, Appendix H outlines the procedures for CPTPP verifications of textile and apparel goods, Appendix I outlines the procedures for CUSMA verifications, and Appendix J outlines the procedures for CUSMA verifications of textile and apparel goods.\n3. These guidelines also provide importers, exporters, producers and suppliers in Canada with an overview of the procedures that will take place should they be subject to verification of origin.\n4. For purposes of the Appendices, \"customs administration\" means, for Canada, the Canada Border Services Agency (CBSA).\n5. Where goods have been accounted for and a preferential rate of duty has been claimed under a free trade agreement, import accounting documents and importer, exporter or producer records are reviewed during a verification to ensure that the goods do in fact qualify as originating in the corresponding territory.\n6. This process requires that importers be in possession of a valid Certificate of Origin completed by an importer, exporter, or producer, as the case may be. Information concerning the proof of origin requirements for commercial importations for which a preferential tariff treatment is claimed is contained in Memorandum D11-4-2 , Proof of Origin of Imported Goods .\n7. Prior to initiating a verification, where a Certificate of Origin is not properly completed or additional details are needed, information may be requested from the importer, exporter, or producer to determine if the Certificate of Origin is valid. Refer to Memorandum D11-4-14 , Certification of Origin Under Free Trade Agreements , for instructions on the completion of the Certificate of Origin.\n8. Record-keeping requirements for importers, exporters and producers, as the case may be, in:\n- (a) Canada, are for a period of not less than six years\n- (b) the United States, are for a period of not less than five years\n- (c) Mexico, are for a period of not less than five years\n- (d) Chile, are for a period of not less than five years\n- (e) Israel, are for a period of not less than five years\n- (f) Costa Rica, are for a period of not less than five years\n- (g) Peru, are for a period of not less than five years\n- (h) Colombia, are for a period of not less than five years\n- (i) Jordan, are for a period of not less than five years and\n- (j) Panama, are for a period of not less than five years\n- (k) Honduras, are for a period of not less than five years;\n- (l) Korea, are for a period of not less than five years; and\n- (m) a CPTPP country, are for a period of not less than five years.\n9. Information concerning the maintenance of records and books for importers, exporters, and producers in Canada is contained in Memorandum D17-1-21 , Maintenance of Records in Canada by Importers , and Memorandum D20-1-5 , Maintenance of Records and Books in Canada by Exporters and Producers .\nAdditional information\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A – Guidelines for NAFTA and CCFTA verifications Scope of a verification 1. The purpose of a verification is to determine: (a) whether goods imported into a free trade country are entitled to a preferential rate of duty accorded under that free trade agreement (b) for goods imported prior to July 1, 2020 whether the NAFTA preferential tariff treatment applied to originating goods complies with the regulations found in Memorandum D11-4-19 , The Determination of When Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff under NAFTA and (c) whether agricultural goods are qualifying goods for the purposes of Annex 703.2 of the NAFTA Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, by regular mail or certified mail, to the exporter or producer of the goods or a producer or supplier of a material a verification questionnaire or letter identifying: (a) the customs administration requesting information (b) the goods or materials that are subject to the verification and (c) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the NAFTA or the CCFTA . 4. The period mentioned in paragraph 3(c) shall not be less than 30 days after the date on which the verification letter or questionnaire was sent. 5. Where a response to an initial verification questionnaire or letter has not been received, within the specified time, from the exporter or producer in: (a) Mexico or Chile, the verification questionnaire or letter must be sent again by a method which produces confirmation of receipt, and may be accompanied with a written statement and the notice of intent to deny, described in paragraphs 23 to 27 of this appendix (b) the United States or Canada, the verification questionnaire or letter must be sent again and may be accompanied with a written statement and the notice of intent to deny, described in paragraphs 23 to 27 of this appendix 6. Where the exporter or producer fails to respond to a subsequent verification questionnaire or letter referred to in paragraph 7, and where the customs administration conducting the verification does not include the notice of intent to deny and the written statement, instructions provided under paragraphs 23 to 26 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a subsequent verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating . 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information, by corresponding with the exporter or producer of a good or the producer or supplier of a material, or undertake a verification visit. 9. Where the customs administration is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 23 to 27 of this appendix must be followed. Other methods of communication 10. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the NAFTA or CCFTA . Conditions for conducting a verification visit 12. Prior to a visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: (a) the customs administration of the country where the verification visit will take place (this notification function is controlled by the Trade Compliance Division) (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of the exporting party, that party's embassy located in Canada 13. The notification referred to in paragraph 12 shall specify: (a) the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials that are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 14. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit, within 30 days of receiving the notice. 15. Where the producer or supplier of a material does not consent to a verification visit or denies access to the books and records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 16. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement must not exceed 60 days from the date of receipt, unless a longer period is agreed to by the customs administrations of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. Observers 17. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional value content 18. Where a producer elects to average the regional value content of those goods over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. 19. Should a producer of a motor vehicle elect to average its regional value content calculation over its fiscal year in accordance with paragraph 3 of Article 403 of the NAFTA or paragraph 2 of Article D-03 of the CCFTA , the customs administration conducting the verification may request in writing that a cost submission reflecting the actual costs, incurred in the production of the category of motor vehicles elected, be submitted no later than: (a) 180 days after the close of the producer's fiscal year or (b) 60 days from the date on which the request was made 20. Where the customs administration sends a written request for a cost submission to the producer of a motor vehicle, this written request will be considered to be a verification letter. Generally accepted accounting principles 21. Where the customs administration finds during a verification that a producer has failed to maintain books and records in accordance with the Generally Accepted Accounting Principles (GAAP) applicable in that country, the officer shall provide written notice to that producer stating that they have 60 days from receipt of the written notice to record those costs in accordance with the GAAP . Denial or withdrawal of preferential tariff treatment 22. The customs administration may deny or withdraw the preferential tariff treatment from the goods that are subject to a verification, where: (a) the exporter or producer fails to consent to a verification visit within 30 days of confirmed receipt of the notification of the verification visit (b) subject to paragraph 21, the exporter or producer fails to maintain books and records or provide sufficiently detailed information (c) the exporter or producer denies access to books and records; (d) the exporter or producer fails to answer the subsequent verification letter or questionnaire within the specified time or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 15. In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 23. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and legal basis on which the determination was made. 24. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 25. Where the written statement with the notice of intent to deny is being sent to an exporter or producer in: (a) Mexico or Chile, the method of sending must provide confirmation of receipt and the notice period given must be at least 30 days from the date of confirmed receipt or (b) the United States or Canada, the notice period given must be at least 30 days from the date sent 26. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 27. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 28. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported in a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than wo importations. Article 514 of NAFTA and Article E-14 of CCFTA define \"identical goods\" as: … goods that are the same in all respects, including physical characteristics, quality, and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods. 29. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 30. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after a pattern of conduct has been established. Interpretation of tariff classification and valuation of materials 31. This refers to materials used in the production of goods where the exporter or the importer has relied on a tariff classification or value applied to those materials by the customs administration of the country from which the goods were exported. 32. Where the customs administration of the country in which the goods were imported determines that goods do not qualify as originating goods based on a tariff classification or a value applied to one or more of the materials used in the production of those goods, which differs from that of the customs administration of the exporting country, the determination will not become effective until the importer and the person who signed the Certificate of Origin have been notified in writing of the determination by the customs administration of the country in which the goods were imported. This would apply where the exporter has: (a) been issued an advance ruling or ruling on the tariff classification or value of the materials, or given consistent treatment to the entry of the materials under the tariff classification or value at issue by the customs administration and (b) the advance ruling or ruling or consistent treatment, as defined in the Uniform Regulations of the free trade agreement, was given prior to notification of the determination Note: This applies to a material that is used in the production of goods, or that is used in the production of a material that is used in the production of goods. 33. Where a customs administration denies preferential tariff treatment to goods, and the conditions described in paragraphs 35(a) and (b) exist, the effective date of the denial shall be postponed for a period not exceeding 90 calendar days, with the provision that the importer of those goods or the person who completed and signed the Certificate of Origin demonstrate that they relied in good faith to their detriment on the tariff classification or value applied to such materials by the customs administration. 34. Consistent treatment means the established application by the customs administration of a party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer, over a period of not less than two years immediately prior to the date when the Certificate of Origin for the good which is the subject of the determination under paragraph 11 of Article 506 of NAFTA or paragraph 11 of Article E-06 of CCFTA , was completed, provided that with respect to those importations: (a) the materials had not been accorded a different tariff classification or value by one or more district, regional, or local offices of that customs administration on the date of the determination and (b) the tariff classification or value of such materials is not the subject of a verification, review, or appeal by that customs administration on the date of the determination Modification or revocation of a ruling 35. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the ruling have been complied with and (b) there has been no change in the material facts or circumstances on which the ruling was based Review and appeal 36. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 37. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 38. Information concerning importer appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 39. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 40. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix B – Guidelines for CIFTA verifications 1. CIFTA provides the customs administration of the exporting country the right to decide to collect the verification information themselves and to provide it to the customs administration of the importing country, which will then make the determination. 2. Israel has chosen to collect the information on behalf of Canada, while Canada has elected not to exercise its right to collect the information on behalf of the other Party. Scope of a verification 3. The purpose of verification is to determine whether goods imported in a free trade country are entitled to the preferential rate of duty accorded under that free trade agreement. Manner of conducting a verification of origin 4. A verification can be conducted by way of (a) verification questionnaires or (b) visits to the premises Verification of goods imported into Canada 5. Where the verification is conducted by verification questionnaire, the verification officer may send the verification questionnaire directly to the exporter or producer, provided they also send a copy of the verification questionnaire to the customs administration of the exporting party. 6. Should the customs administration of Canada determine that a verification visit is necessary, the designated office in Israel will be contacted to conduct the verification on behalf of the CBSA. 7. Article 5.6 and Annex 5.6.2 of CIFTA detail the procedures that the customs administration of Israel or another CIFTA beneficiary will follow in performing verification on behalf of the CBSA. 8. The CBSA may choose to be present at an office designated by the customs administration of Israel or another CIFTA beneficiary, for purposes of directing the manner in which the verification visit is to proceed. Verification questionnaires 9. The exporter or producer must complete and return the questionnaire within 30 days from the date the verification questionnaire was sent. 10. A verification questionnaire shall specify: (a) the customs administration on whose behalf the verification questionnaire is being sent (b) the goods subject to verification; (c) the period within which the verification questionnaire must be completed and (d) the name and title of the person from the exporting party's customs administration acting on behalf of the CBSA Conditions for conducting a verification visit 11. Prior to a verification visit from a customs administration at the premises of an exporter or producer, the customs administration must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: (a) the customs administration of the exporting country where the verification visit will take place (this notification function is controlled by the Trade Compliance Division) and (b) the person whose premises are the subject of the verification visit (for the CBSA, the Israeli customs administration will be acting on its behalf) 12. The notice referred to in paragraph 11(b) shall specify: (a) the customs administration conducting the verification and, when required, the identity of the customs administration on whose behalf the notice is being sent (b) the name of the exporter or producer whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the proposed verification visit, including specific reference to the goods that are the subject of the verification of origin (e) the names and titles of the officers or persons conducting the verification visit on behalf of the CBSA and (f) the legal authority for the verification visit 13. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit, within 30 days of receiving the notice. Postponement of a verification visit 14. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement must not exceed 60 days from the date of receipt, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. Observers 15. An exporter or producer subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer. The observers are not to participate, only to observe. This provision does not preclude the exporter or producer from having persons available to participate during verification. Withdrawal of preferential tariff treatment 16. The customs administration may withdraw preferential tariff treatment from the goods that are subject to a verification, where: (a) the exporter or producer fails to consent to a verification visit within 30 days of confirmed receipt of the notification of the verification visit (b) the exporter or producer fails to complete and return the verification questionnaire within the specified time (c) the exporter or producer fails to maintain records or provide sufficiently detailed information or (d) the exporter or producer denies access to those records In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 17. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings of fact and the legal basis on which the determination was made. Review and appeal 18. Where the origin of the goods has been re-determined and preferential tariff treatment has been withdrawn, the CBSA shall notify the exporter or producer. A decision to withdraw preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 19. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 20. Information concerning appeals is contained in Memorandum D11-6-7 , Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods . Evidence of fraud 21. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 22. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix C – Guidelines for CCRFTA verifications Scope of a verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information; (b) the name and title of the officer sending the verification letter or questionnaire; (c) the goods or materials that are the subject of the verification (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned and e) may include a notice of denial of preferential tariff treatment if the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period. The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CCRFTA . 4. The period mentioned in paragraph 3(d) shall not be less than 30 days after the date on which the verification letter or questionnaire was received. 5. The person who receives the verification letter or questionnaire may, on a single occasion, make a written request within 30 days of receipt for an extension of not more than 30 days. 6. Where a response to an initial verification questionnaire or letter has not been received, within the specified time, from the exporter or producer and where no extension request referred to in paragraph 5 has been made, instructions provided under paragraphs 24 to 27 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 8. For the purposes of verifying the origin of a good, a customs administration may request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good. Failure or refusal of the importer to do so will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment. 9. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good or a supplier or producer of a material, or undertaking a verification visit. 10. Where the customs administration is able to determine whether the goods qualify for the preferential tariff treatment from the information provided, instructions provided under paragraphs 24 to 28 of this appendix must be followed. Other methods of communication 11. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 12. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CCRFTA. Conditions for conducting a verification visit 13. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit to by any method that produces confirmation of receipt to: (a) the customs administration of Costa Rica (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of Costa Rica, the Embassy of Costa Rica located in Canada 14. The written notice to the customs administration of Costa Rica must be sent at least 5 working days before it is sent to the person whose premises are subject to the verification visit. In all instances, the written notice shall be sent by any method that produces confirmation of receipt. 15. The written notification referred to in paragraph 13 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials which are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 16. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 17. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 18. The customs administration of Costa Rica may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement period must not exceed 60 days from the date of receipt, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 19. A person who receives written notification, as described in paragraphs 13 to 15 above, may, on a single occasion, within 15 days of receipt of the notice, request a postponement of the verification visit. The request must be made in writing to the officer who sent the notice and may not exceed 60 days from the date of receipt of the notice, unless a longer period is agreed to by the customs administration conducting the verification. Observers 20. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer during the verification visit. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional value content 21. Where a producer of goods elects to average the regional value content of those goods over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. Generally accepted accounting principles 22. Where the customs administration finds during a verification that producer has failed to maintain records in accordance with the Generally Accepted Accounting Principles (GAAP) applicable in the territory of Costa Rica, the officer shall provide written notice to that producer stating that they have 60 days from receipt of the written notice to record those costs in accordance with the GAAP . The written notice shall be sent by any method that produces confirmation of receipt. Denial or withdrawal of preferential tariff treatment 23. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of a verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within 30 days of confirmed receipt or extension date, if requested (b) the exporter or producer does not consent to a verification visit within 30 days of confirmed receipt of the notification of visit or such longer period, if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 19 (c) subject to paragraph 22, the exporter or producer fails to maintain records or provide sufficiently detailed information (d) the exporter or producer denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 17 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 24. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 25. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 26. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 27. If information is brought forward within 10 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 28. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 29. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article V.14 of the CCRFTA defines \"identical goods\" as: …goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods. 30. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 31. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Interpretation of tariff classification and valuation of materials 32. This refers to materials used in the production of goods where the exporter or the importer has relied on a tariff classification or value applied to those materials by the customs administration of the country from which the goods were exported. 33. Where the customs administration of the country into which the goods were imported determines that goods do not qualify as originating goods based on a tariff classification or a value applied to one or more of the materials used in the production of those goods, which differs from that of the customs administration of the exporting country, the determination will not become effective until the importer and the person who signed the Certificate of Origin have been notified in writing of the determination by the customs administration of the country in which the goods were imported. This would apply where the exporter has: (a) been issued an advance ruling or ruling on the tariff classification or value of the materials, or given consistent treatment to the entry of the materials under the tariff classification or value at issue by the customs administration and (b) the advance ruling or ruling or consistent treatment, as defined in the Uniform Regulations of the free trade agreement, was given prior to notification of the determination Note: This applies to a material that is used in the production of goods, or that is used in the production of a material that is used in the production of goods. 34. Where a customs administration denies preferential tariff treatment to goods, and the conditions described in paragraphs 35(a) and (b) exist, the effective date of the denial shall be postponed for a period not exceeding 90 calendar days, with the provision that the importer of those goods or the person who completed and signed the Certificate of Origin demonstrate having relied in good faith to their detriment on the tariff classification or value applied to such materials by the customs administration. 35. Consistent treatment means the established application by the customs administration of a party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer, over a period of not less than two years immediately prior to the date when the Certificate of Origin for the good which is the subject of the determination under paragraph 14 of Article V.6 of CCRFTA , was completed, provided that with respect to those importations: (a) the materials had not been accorded a different tariff classification or value by one or more district, regional, or local offices of that customs administration on the date of the determination and (b) the tariff classification or value of such materials is not the subject of a verification, review, or appeal by that customs administration on the date of the determination Modification or revocation of a ruling 36. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the original ruling have been complied with and (b) there has been no change in the material facts or circumstances on which the ruling was based Review and appeal 37. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 38. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 39. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 40. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 41. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix D – Guidelines for CPFTA , CCOFTA , CJFTA and CPAFTA verifications Scope of verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information (b) the name and title of the officer sending the verification letter or questionnaire (c) the goods or materials that are the subject of the verification and (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CPFTA , CCOFTA , CJFTA or CPAFTA . 4. The period mentioned in paragraph 3(d) shall not be less than 30 days beginning on the date on which the verification letter or questionnaire was received. 5. The person who receives the verification letter or questionnaire may, on a single occasion, make a written request within 30 days of receipt for an extension of not more than 30 days. 6. Where a response to an initial verification questionnaire or letter has not been received, within the specified time, from the exporter or producer and where no extension request referred to in paragraph 6 has been made, the instructions provided under paragraphs 21 to 24 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating in determining whether the good is originating. 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good or a supplier or producer of a material, or undertaking a verification visit. 9. Where the customs administration is able to determine whether the goods qualify for the preferential tariff treatment from the information provided, instructions provided under paragraphs 21 to 25 of this appendix must be followed. Other methods of communication 10. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter, producer, or importer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CPFTA , CCOFTA , CJFTA or CPAFTA . Conditions for conducting a verification visit 12. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit by any method that produces confirmation of receipt to: (a) the customs administration of the country where the verification visit will take place (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of the exporting party, that party's embassy located in Canada 13. The written notification referred to in paragraph 12 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials which are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 14. The exporter or producer whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 15. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 16. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days after the day on which it receives the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 17. A person who receives written notification, as described in paragraphs 12 and 13 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit. The request must be made in writing to the officer who sent the notice and may not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration conducting the verification. Observers 18. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer during the verification visit. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Generally accepted accounting principles 19. Where a Party conducts a verification of origin involving a value test, \"de minimis\" calculation or any other provision in Chapter Three (Rules of Origin) of the CPFTA , in Chapter Three (Rules of Origin) of the CCOFTA , in Chapter Four (Rules of Origin) of the CJFTA , or in Chapter Three (Rules of Origin) of the CPAFTA , to which Generally Accepted Accounting Principles may be relevant, it shall apply such principles as are applicable in the territory of the other Party. Denial or withdrawal of preferential tariff treatment 20. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within 30 days of confirmed receipt or extension date, if requested (b) the exporter or producer does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 17 (c) subject to paragraph 19, the exporter or producer fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information (d) the exporter or producer denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 15 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 21. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 22. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 23. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 24. If information is brought forward within 10 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 25. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 26. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 423 of CPFTA , Article 423 of CCOFTA , Article 5-11 of CJFTA , and Article 4.01 of CPAFTA , define \"identical goods\" as: …goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods… 27. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 28. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Modification or revocation of a ruling 29. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the original ruling have been complied with and (b) there has been no change in the material facts or circumstances on which the ruling was based Review and appeal 30. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 31. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 32. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 33. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 34. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix E – Guidelines for CHFTA verifications Scope of a Verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of Conducting a Verification of Origin 2. A verification may be conducted by way of: (a) verification questionnaires; (b) verification letters; (c) visits to the premises; (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material; or (e) such other procedures as the Parties may agree. Verification Letters and Questionnaires 3. As part of the verification process, the customs administration may send to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information; (b) the name and title of the officials sending the verification letter or questionnaire; (c) the goods or materials that are the subject of the verification; (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned; and (e) may include a notice of denial of preferential tariff treatment if the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period. The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CHFTA. 4. The period mentioned in paragraph 3(d) shall not be less than 30 days and no more than 60 days beginning on the date on which the verification letter or questionnaire was received. 5. The person who receives the verification letter or questionnaire may, on a single occasion, make a written request within the period specified in paragraph 4 for an extension of not more than 30 days. Exporters and producers may request in writing a longer period if the following exceptional circumstances apply: (a) the bankruptcy of the exporter or producer or any other financial distress situation or business reorganization that resulted in that person or a related person having lost control of the records containing the information that substantiates that the good is an originating good; and (b) any other reason that results in partial or complete loss of records of that exporter or producer that that person could not reasonably have been expected to foresee, including loss of records due to fire, flooding or other natural cause. 6. Where a response to a verification questionnaire or letter has not been received, within the specified time, from the exporter or producer and where no extension request referred to in paragraph 5 has been made, the instructions provided under paragraphs 27 to 30 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good, or undertaking a verification visit. 9. For the purposes of verifying the origin of a good, a customs administration may request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good. Failure or refusal of the importer to do so will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment. 10. Where the customs administration is able to determine whether the goods qualify for the preferential tariff treatment from the information provided, instructions provided under paragraphs 27 to 31 of this appendix must be followed. Other Methods of Communication 11. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification Visits 12. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CHFTA. Conditions for Conducting a Verification Visit 13. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit by any method that produces confirmation of receipt to: (a) the customs administration of Honduras; (b) the person whose premises are the subject of the verification visit; and (c) where requested by the customs administration of Honduras, the Embassy of Honduras located in Canada. 14. The written notice to the customs administration of Honduras must be sent at least 5 working days before it is sent to the person whose premises are subject to the verification visit. In all instances, the written notice shall be sent by any method that produces confirmation of receipt. 15. The written notification referred to in paragraph 13 must specify: (a) the identity of the customs administration issuing the notification; (b) the name of the person whose premises are to be visited; (c) the date and place of the proposed verification visit; (d) the object and scope of the verification visit, including a description of the goods and/or materials which are subject to the verification; (e) the names and titles of the officials conducting the verification visit; and (f) the legal authority for the verification visit. 16. The exporter or producer whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 17. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 18. Where there are changes to the information referred to in paragraph 15(e) above, written notification to the exporter or producer or a producer or supplier of a material and the customs administration of the country where the verification visit will take place will be required. 19. Where there are changes to the information referred to in paragraph 15 (a), (b), (c), (d), and (f) above, a new notice referred to in paragraph 13 will be required. Postponement of a Verification Visit 20. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the official who sent the notice. This request must be sent within 15 days after the day on which it receives the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 21. A person who receives written notification, as described in paragraphs 13 to 15 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit. The request must be made in writing to the official who sent the notice and may not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration conducting the verification. Observers 22. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer during the verification visit. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional Value Content 23. Where a producer of goods or a producer or supplier of a material elects to average the regional value content of those goods or materials over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. Generally Accepted Accounting Principles 24. Where a Party conducts a verification of origin involving a value test, \"de minimis\" calculation or any other provision in Chapter Four (Rules of Origin) of the CHFTA, to which Generally Accepted Accounting Principles (GAAP) may be relevant, it shall apply such principles as are applicable in the territory of the other Party. 25. Where the customs administration finds during a verification that a producer has failed to maintain records in accordance with the GAAP applicable in the territory of Honduras, the officer shall provide written notice to that producer stating that they have 60 days from receipt of the written notice to record those costs in accordance with the GAAP. The written notice shall be sent by any method that produces confirmation of receipt. Denial or Withdrawal of Preferential Tariff Treatment 26. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within at least 30 days, and no more than 60 days of confirmed receipt or 30 days of the extension date, if requested; (b) the exporter or producer does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 21; (c) subject to paragraph 25, the exporter or producer fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information; (d) the exporter or producer denies access to those records; or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 17. In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written Statement 27. The customs administration conducting the verification will, within 120 days of having received the necessary information, provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. The customs administration may extend that period by up to 90 days by providing a notification of extension to the exporter or producer. 28. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 29. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 30. If information is brought forward within 10 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 31. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of Conduct by an Exporter or Producer Regarding False or Unsupported Origin Certification 32. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 4.1 of CHFTA define \"identical goods\" as: … defined in Article 15.2(a) of the Customs Valuation Agreement. 33. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 34. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Interpretation of Tariff Classification and Valuation of Materials 35. This refers to materials used in the production of goods where the exporter or the importer has relied on a tariff classification or value applied to those materials by the customs administration of the country from which the goods were exported. 36. Where the customs administration of the country in which the goods were imported determines that goods do not qualify as originating goods based on a tariff classification or a value applied to one or more of the materials used in the production of those goods, which differs from that of the customs administration of the exporting country, the determination will not become effective until the importer and the person who signed the Certificate of Origin have been notified in writing of the determination by the customs administration of the country in which the goods were imported. This would apply where the exporter has: (a) been issued an advance ruling or ruling on the tariff classification or value of the materials, or given consistent treatment to the entry of the materials under the tariff classification or value at issue by the customs administration; and (b) the advance ruling or ruling or consistent treatment, as defined in the Uniform regulations of the free trade agreement, was given prior to notification of the determination. Note: This applies to a material that is used in the production of goods, or that is used in the production of a material that is used in the production of goods. 37. Where a customs administration denies preferential tariff treatment to goods, and the conditions described in paragraphs 38(a) and (b) exist, the effective date of the denial shall be postponed for a period not exceeding 90 calendar days, with the provision that the importer of those goods or the person who completed and signed the Certificate of Origin demonstrate having relied in good faith to their detriment on the tariff classification or value applied to such materials by the customs administration. 38. Consistent treatment means the established application by the customs administration of a party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer, over a period of not less than two years immediately prior to the date when the Certificate of Origin for the good which is the subject of the determination under paragraph 14 of Article 5.7 of CHFTA, was completed, provided that with respect to those importations: (a) the materials had not been accorded a different tariff classification or value by one or more district, regional, or local offices of that customs administration on the date of the determination; and (b) the tariff classification or value of such materials is not the subject of a verification, review, or appeal by that customs administration on the date of the determination. Modification or Revocation of a Ruling 39. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the original ruling have been complied with; and (b) there has been no change in the material facts or circumstances on which the ruling was based. Review and Appeal 40. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 41. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 42. Information concerning appeals is contained in Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of Fraud 43. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 44. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix F – Guidelines for CKFTA verifications Scope of verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information (b) the name and title of the official sending the verification letter or questionnaire (c) the goods or materials that are the subject of the verification and (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer, or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CKFTA . 4. The period mentioned in paragraph 3(d) shall not be less than 30 days beginning on the date on which the verification letter or questionnaire was received. 5. Where a response to a verification questionnaire or letter has not been received, within the specified time, from the exporter or producer, instructions provided under paragraphs 23 to 26 of this appendix must be followed. 6. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 7. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good, or undertaking a verification visit. 8. For the purposes of verifying the origin of a good, a customs administration may request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good. Failure or refusal of the importer to do so will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment. 9. Where the customs administration is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 23 to 27 of this appendix must be followed. Other methods of communication 10. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained that could result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CKFTA . Conditions for conducting a verification visit 12. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good, or a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit by any method that produces confirmation of receipt to: (a) the customs administration of Korea (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of Korea, the Embassy of Korea located in Canada 13. The written notification referred to in paragraph 12 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including specific reference to the goods and/or materials that is subject to the verification (e) the names and titles of the officials performing the verification visit and (f) the legal authority for the verification visit 14. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 15. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 16. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days after the day on which it receives the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the Parties. The good or material will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 17. A person, who receives written notification, as described in paragraphs 12 and 13 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit to the Party conducting the verification. The postponement period must not exceed 60 days beginning on the day on which the notice is received. 18. A notice or request for the postponement of a verification visits will be made in writing and sent to the address of the of the office of the customs administration of the Party that sent the notice of intent to conduct a verification visit. Observers 19. An exporter, producer, or supplier of a material, subject to a verification visit is permitted to have a maximum of two observers present during the verification visit provided that they do not participate in a manner other than as observers. Furthermore, the failure of the exporter, producer, or supplier to designate observers shall not result in the postponement of the visit. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional value content 20. Where a producer or a producer or supplier of a material of goods elects to average the regional value content of those goods over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. Generally accepted accounting principles 21. Where a Party conducts a verification of origin involving a value test, \"de minimis\" calculation or any other provision in Chapter Three (Rules of Origin) of the CKFTA , it shall apply those provisions in compliance with the Customs Valuation Agreement, as applicable in the territory of the Party from which the good was exported. Denial or withdrawal of preferential tariff treatment 22. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within 30 days of confirmed receipt, if requested (b) the exporter or producer does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 14 (c) subject to paragraph 21, the exporter or producer of the good fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information (d) the exporter or producer denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 5 and 15 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 23. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 24. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 25. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 26. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 27. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 28. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 4.21 of CKFTA defines \"identical goods\" as: …goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods under Chapter Three (Rules of Origin). 29. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance with Chapter Three (Rules of Origin). 30. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Review and appeal 31. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 32. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 33. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 34. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 35. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix G – Guidelines for CPTPP verifications Scope of verification 1. The purpose of a verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: a. verification questionnaires b. verification letters c. visits to the premises d. a review of any other information received by the importer who completed the CPTPP Certificate of Origin, or the exporter or producer of the good, or e. such other procedures as the Parties may agree Note: For the purposes of a textile or apparel good, a verification may be conducted in accordance with this Appendix or Appendix H. 3. Where an origin verification is being conducted based on a certificate of origin completed by an exporter or producer, the importer may provide information or may be requested to provide information. However, where the importer is unable to provide information or does not provide sufficient information to demonstrate that the good is originating, the government authority of the importing Party conducting the verification shall request information from the exporter or producer who completed the certificate of origin before it may deny the claim for preferential tariff treatment. 4. The government authority of the importing Party conducting the verification shall, within 90 days after receiving all the necessary information to make a determination, provide the written determination. This period may be extended for up to 30 days after notifying the importer, and any exporter or producer who is subject to the verification or who provided information during the verification. Verification letters and questionnaires 5. As part of the verification process, the government authority of the importing Party may send, to the importer who completed the Certificate of Origin, the exporter or producer of a good, by any method that produces a confirmation of receipt, a verification letter or questionnaire identifying: a. the government authority requesting the information b. the name and title of the officer sending the verification letter or questionnaire c. the reason for the verification letter or questionnaire, including the specific issue that the requesting Party seeks to resolve with the verification d. the good that is the subject of the verification e. the period within which the verification letter must be answered or the verification questionnaire must be completed and returned and f. include a copy of the relevant information submitted with the good; including the certificate of origin The information requested in the verification letter or questionnaire will be limited to information and documentation to determine whether the good is originating. It is a consolidation of information that the importer who completed the CPTPP Certificate of Origin, exporter, or producer would use to determine whether the goods qualify for preferential tariff treatment under the CPTPP . 6. The period mentioned in paragraph 5(e) shall not be less than 30 days after the date on which the verification letter or questionnaire was received. 7. Where a response to a verification questionnaire or letter has not been received, within the specified time, from the exporter, producer or importer, instructions provided under paragraphs 18 to 21 of this appendix must be followed. 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the government authority of the importing Party can request additional information by corresponding with the exporter, producer, or importer of a good, or undertake a verification visit. 9. Where the government authority of the importing Party is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 18 to 22 of this appendix must be followed. Other methods of communication 10. The government authority of the importing Party may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter, producer, or importer of a good. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the persons’ premises to verify that the goods meet the rules of origin in accordance with the CPTPP . Conditions for conducting a verification visit 12. Prior to a verification visit from the government authority of the importing Party at the persons’ premises, the government authority of the importing Party must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: a. the government authority of the country where the verification visit will take place and b. the person whose premises are the subject of the verification visit 13. The notification referred to in paragraph 12 must include: a. sufficient information to identify the good that is being verified and a copy of relevant information submitted with the good, including the certificate of origin b. the identity of the government authority of the importing Party issuing the notification c. the names and titles of the officials performing the verification visit d. the name of the person whose premises are to be visited e. the date and place of the proposed verification visit f. the object and scope of the verification visit g. whether the importing party requests the government authority of the Party where the exporter or producer is located, assist with the verification h. the legal authority for the verification visit 14. The person whose premises is subject to the verification must give written consent for the government authority of the importing Party to conduct the verification visit within 30 days of receiving the request. Participation by the government authorities 15. Upon request of the government authority of the importing Party, the government authority where the exporter or producer is located may, as it deems appropriate and in accordance with its laws and regulations, assist with the verification. 16. Where the government authority of the importing Party initiates a verification visit, it must, at the time of the request for the visit, inform the government authority where the exporter or producer is located and provide the opportunity for the officials of that government authority to accompany them during the visit. Denial or withdrawal of preferential tariff treatment 17. The government authority of the importing Party conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the importer who completed and signed the certificate of origin, the exporter or producer, fails to respond to a verification letter or complete the verification questionnaire within 30 days of confirmed receipt; (b) the person whose premises is subject to a verification visit does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received (c) the importer who completed and signed the certificate of origin, exporter or producer of the good fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information or (d) the importer who completed and signed the certificate of origin, the exporter or producer, denies access to those records In such cases, the government authority of the importing Party will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 18. Prior to issuing a written determination, if the government authority of the importing Party intends to deny preferential tariff treatment, the government authority of the importing Party shall inform the importer and any exporter or producer who is subject to the verification and provided information during the verification, of the preliminary results of the verification. 19. The government authority of the importing Party conducting the verification will provide the importer, exporter or, producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 20. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 21. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 22. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. Pattern of conduct by an importer, exporter, or producer regarding false or unsupported origin certification 23. Pattern of conduct is established where it has been determined that the importer, exporter, or producer has made false or unsupported representations that goods imported in a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 3.27 of the CPTPP defines “identical goods” as: “… goods that are the same in all respects relevant to the particular rule of origin that qualifies the good as originating.” 24. Once a pattern of conduct is established, the government authority of the importing Party may withhold preferential tariff treatment on identical goods until the importer, exporter or producer establishes compliance. 25. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after a pattern of conduct has been established. Review and appeal 26. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the importer, exporter, or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, regardless of whether or not it was the importer who signed the Certificate of Origin, and the exporter or producer who signed the Certificate of Origin. 27. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency. Evidence of fraud 28. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 29. Similarly, fraudulent certification by a Canadian exporter, importer or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix H – Guidelines for CPTPP verifications visits of textile and apparel goods Scope of verification visits 1. The purpose of a verification visit is to determine whether textile or apparel goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement or whether a customs offence may have occurred or is occurring. 2. For the purposes of this Appendix, a textile or apparel good means a textile or apparel good classified in HS subheading 4202.12, 4202.22, 4202.32, or 4202.92 (luggage, handbags and similar articles with an outer surface of textile materials), Chapters 50 through 63, heading 66.01 (umbrellas) or heading 70.19 (yarns and fabrics of glass fiber), subheading 9404.90 (articles of bedding and similar furnishing), or heading 96.19 (babies diapers and other sanitary textile articles). Manner of conducting a verification visit 3. A verification visit may be conducted by way of the procedures set out in Appendix G or by: a. visits to the persons’ premises as per the procedures set out in this Appendix or b. such other procedures as the Parties may agree in accordance with the procedures set out in this Appendix Conditions for conducting a verification visit 4. Prior to a verification visit at the persons’ premises: (a) a request for a verification visit shall be sent from the importing Party to the government authority where the exporter or producer is located no later than 20 days before the visit regarding: a. the date(s) of the proposed verification b. the number of exporters and producers to be visited in sufficient detail to facilitate any assistance by the customs administration where the exporter or producer is located, but does not need to specify the names of exporters or producers to be visited c. whether assistance from the government authority where the exporter or producer is located will be requested and what type d. if relevant, the customs offences being verified, including relevant factual information available at the time of the notification related to the specific offences, which may include historical information and e. whether the importer claimed preferential tariff treatment (b) consent to have access to the relevant records or facilities must be obtained in accordance with paragraphs 6 and 11. Note: After receiving this request, the government authority where the exporter or producer is located may request information from the importing Party regarding logistical arrangements or provision of requested assistance in order to plan for the visit. 5. If an importing Party seeks to conduct a visit, it must provide the government authority where the exporter or producer is located as soon as practicable and prior to the date of the first visit to an exporter or producer, with a list of names and addresses of those exporters and producers. 6. The person whose premises are subject to the verification must give consent for the government authority of the importing Party to conduct the verification visit no later than the time of the visit. Unless advance notice would undermine the effectiveness of the site visit, the importing Party shall request permission with appropriate advance notice. 7. At the time the consent is requested, the person whose premises are subject to the verification will be informed as to the purpose of the visit. 8. The government authority of the importing Party, on completion of the visit must: (a) inform the government authority where the exporter or producer is located of its preliminary findings if requested by that government authority (b) provide the government authority where the exporter or producer is located with a written report of the results of the visit, including any findings, upon written request by that government authority, no later than 90 days after the date of the request (c) inform the exporter or producer that they may request a written report of the results of the verification visit and if requested, provide that exporter or producer with a written report of the results of the visit, including any findings Note: Communication must be limited to the government authority of the importing Party and the government authority where the exporter or producer is located. Assistance in conducting a verification visit 9. Officials of the government authority where the exporter or producer is located may accompany the officials of the government authority of the importing Party during the site visit. 10. The officials of the government authority where the exporter or producer is located may, in accordance with its laws and regulations, assist with the verification on request of the government authority of the importing Party or on its own initiative assist with the verification and provide to the extent possible, information it has that is relevant to conduct the site visit. Postponement of verification visit 11. If the person whose premises are subject to the verification denies permission or access request under paragraph 6, the visit will not occur. The government authority of the importing Party shall give consideration to any reasonable alternative dates proposed, taking into account the availability of relevant employees or facilities of the person visited. Denial or withdrawal of preferential tariff treatment 12. The government authority of the importing Party conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification: (a) for a reason listed in the “Denial or Withdrawal of Preferential Tariff Treatment” Section of Appendix G (b) if, pursuant to a verification visit under this Appendix it has not received sufficient information to determine that the textile or apparel good qualifies as originating (c) if, pursuant to a verification visit under this Appendix, access or permission for the visit is denied, the government authority of the importing Party is prevented from completing the visit on the proposed date, and the exporter or producer does not provide an alternative date acceptable to the government authority of the importing Party, or the exporter or producer does not provide access to the relevant records or facilities during a visit 13. The importing Party shall not deny a claim for preferential tariff treatment solely on the grounds that the government authority where the exporter or producer is located did not provide the requested assistance or information. Written statement 14. Prior to issuing a written determination, if an importing Party conducts a site visit under paragraph 3(a) of this Appendix and, as a result, intends to deny preferential tariff treatment to a textile or apparel good, it shall, inform the importer and any exporter or producer that provided information directly to the government authority of the importing Party of the preliminary results of the verification in writing. 15. The government authority of the importing Party conducting the verification visit will provide the importer, exporter, or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 16. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. If advance notice for a site was not given, the person whose premises are subject to the verification may request an additional 30 days. 17. If information is brought forward, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 18. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. Note: For Pattern of Conduct by an Importer, Exporter, or Producer Regarding False or Unsupported Origin Certification, Review and Appeal, and Evidence of Fraud see Appendix G Guidelines for CPTPP Verifications\nAppendix I – Guidelines for CUSMA verifications Scope of a verification 1. The purpose of a verification is to determine whether goods imported into a free trade country are entitled to a preferential rate of duty accorded under that free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires, including documents (b) verification letters (c) visits to the premises (d) a review of any other information received by the importer who completed the CUSMA Certificate of Origin, the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Note: For the purposes of a textile or apparel good, a verification may be conducted in accordance with this Appendix or Appendix J. 3. Where an origin verification is being conducted based on a certificate of origin completed by an exporter or producer, the importer may provide information or may be requested to provide information. However, where the importer is unable to provide information or does not provide sufficient information to demonstrate that the good is originating, the customs administration of the importing Party conducting the verification shall request information from the exporter or producer who completed the certificate of origin before it may deny the claim for preferential tariff treatment. 4. As part of the verification process, where a verification of origin has not been initiated with the importer, the importer must be informed, only for knowledge purposes, of the initiation of the verification. 5. The customs administration conducting the verification shall, within 120 days after receiving all the necessary information to make a determination, provide the written determination. This period may be extended, in exceptional cases, for up to 90 days after notifying the importer, and any exporter or producer who is subject to the verification or who provided information during the verification. Verification letters and questionnaires 6. As part of the verification process, the customs administration may send, to the importer who completed the CUSMA certificate of origin, the exporter or producer of the good, or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting information (b) the name and title of the officer sending the verification letter or questionnaire (c) the object and scope of the verification, including the specific issue the requesting Party seeks to resolve (d) the goods or materials that are subject to the verification and (e) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification letter or questionnaire will be limited to information and documentation to determine whether the good is originating. It is a consolidation of information that the importer who completed the CUSMA certificate of origin, exporter, producer, or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CUSMA . 7. The period mentioned in paragraph 6(e) shall not be less than 30 days beginning on the date on which the verification letter or questionnaire was received. 8. Where a response to a verification letter or questionnaire or letter has not been received, within the specified period of time, from the exporter, producer, or importer, instructions under paragraphs 26 through 30 of this appendix must be followed. 9. Where the producer or supplier of a material fails to respond to a verification letter or questionnaire, the origin of the material shall be considered unknown and therefore non-originating . 10. If it is found that the information provided in the verification letter or questionnaire is insufficient to determine whether the good is an originating good, the customs administration can request additional information, by corresponding with the exporter, producer, or importer of a good or the producer or supplier of a material, or undertake a verification visit. 11. Where the customs administration is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 26 through 31 of this appendix must be followed. Other methods of communication 12. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter, producer, or importer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. 13. Communication to the exporter, producer, supplier of material, or the customs administration of the Party of export must be sent by any means that can produce any confirmation of receipt. Any means that can produce any confirmation of receipt includes: (a) electronic mail (b) international courier services (c) certified or registered mail services or (d) electronic message sent within the Party’s electronic system Verification visits 14. Verification visits are performed at the persons’ premises to verify that the goods meet the rules of origin in accordance with the CUSMA . Conditions for conducting a verification visit 15. Prior to a verification visit from the customs administration at the persons’ premises, the customs administration must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: (a) the customs administration of the country where the verification visit will take place (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of the exporting party, that party's embassy located in Canada 16. The notification referred to in paragraph 15 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials that are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 17. The person whose premises is subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 18. Where the producer or supplier of a material does not consent to a verification visit or denies access to the books and records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 19. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administrations of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 20. A person who receives written notification, as described in paragraphs 15 and 16 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit. The request must be made in writing to the officer who sent the notice and must not exceed 30 days beginning on the day on which the notice is received. Observers 21. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. 22. Should an exporter, producer, or supplier fail to designate observers, this does not result in the postponement of the visit. Generally accepted accounting principles 23. The customs administration may, when conducting an origin verification to which Generally Accepted Accounting Principles (GAAP) or otherwise accepted inventory management method may be relevant, apply and accept the GAAP as provided by Article 4.13 of the Agreement or otherwise accepted inventory management method as provided by Schedules VII and VIII of the CUSMA Rules of Origin Regulations . 24. Where the customs administration finds during a verification that an importer, exporter, or producer has failed to maintain books and records in accordance with the GAAP or otherwise accepted inventory management method provided in Article 4.13 of the CUSMA and Schedule 8 of the CUSMA Rules of Origin Regulations , the officer shall provide written notice to that producer, importer, or exporter stating that they have a minimum of 30 days from receipt of the written notice to record those costs in accordance with Article 4.13 of the CUSMA and Schedule 8 of the CUSMA Rules of Origin Regulations . Denial or withdrawal of preferential tariff treatment 25. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the importer who completed and signed the certificate of origin, the exporter or producer fails to respond to a verification letter or complete the verification questionnaire within 30 days of confirmed receipt (b) the person whose premises is subject to a verification does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified (c) the importer who completed and signed the certificate of origin, the exporter or producer fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information (d) the importer who completed and signed the certificate of origin, the exporter or producer, denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 9 and 18 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 26. Prior to issuing a written determination, if the importing Party intends to deny preferential tariff treatment, the importing Party shall inform the importer and any exporter or producer who is subject to the verification and provided information during the verification, of the preliminary results of the verification. 27. The customs administration conducting the verification will provide the exporter, producer, or importer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and legal basis on which the determination was made. If the importer is not the certifier, the importing Party shall also provide that written statement to the importer. 28. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. The notice of intent to deny preferential tariff treatment must be sent to the exporter, producer, or importer who is the subject of the verification and who provided information to substantiate the origin of the good. The notice will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 29. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 30. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 31. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter, importer or producer regarding false or unsupported origin certification 32. Pattern of conduct is established where it has been determined that the exporter, importer or producer has made false or unsupported representations that goods imported in a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 5.1 of CUSMA defines \"identical goods\" as: … goods that are the same in all respects, including physical characteristics, quality, and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods under Chapter 4 (Rules of Origin) or Chapter 6 (Textile and Apparel Goods). 33. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the importer, exporter, or producer establishes compliance. 34. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after a pattern of conduct has been established. Review and appeal 35. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter, importer or producer. A decision to deny preferential tariff treatment is appealable by the importer, regardless of whether or not it was the importer who signed the Certificate of Origin, and the exporter or producer who signed the Certificate of Origin. 36. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 37. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 38. Similarly, fraudulent certification by a Canadian exporter, importer or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix J – Guidelines for CUSMA verifications visits of textile and apparel goods Scope of verification visit 1. The purpose of a verification visit is to determine whether textile or apparel goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement or whether a customs offence may have occurred or is occurring. 2. For the purposes of this Appendix, a textile or apparel good means a textile or apparel good classified in HS subheading 4202.12, 4202.22, 4202.32, or 4202.92 (luggage, handbags and similar articles with an outer surface of textile materials), heading 50.04 through 50.07, 51.04 through 51.13, 52.04 through 52.12, 53.03 through 53.11, Chapter 54 through 63, heading 66.01 (umbrellas) or heading 70.19 (yarns and fabrics of glass fiber), subheading 9404.90 (articles of bedding and similar furnishing), or heading 96.19 (babies diapers and other sanitary textile articles). Manner of conducting a verification of origin 3. A verification visit may be conducted by way of the procedures set out in Appendix I or by: (a) visits to the persons’ premises as per the procedures set out in this Appendix or (b) such other procedures as the Parties may agree in accordance with the procedures set out in this Appendix Conditions for conducting a verification visit 4. Prior to a verification visit at the person’s premises: (a) a request for a verification visit shall be sent from the importing Party to the customs administration where the exporter or producer is located no later than 20 days before the visit regarding: a. the date(s) of the proposed verification b. the number and general location of exporters and producers to be visited in appropriate detail to facilitate any assistance by the customs administration where the exporter or producer is located, but does not need to specify the names of exporters or producers to be visited c. whether assistance from the customs administration where the exporter or producer is located will be requested and what type d. if relevant, the customs offences being verified, including relevant factual information available at the time of the notification related to the specific offences, which may include historical information and e. whether the importer claimed preferential tariff treatment (b) consent to have access to the relevant records or facilities must be obtained from the person whose premises are subject to the verification in accordance with paragraphs 6 and 12 Note: After receiving this request, the customs administration where the exporter or producer is located must acknowledge receipt of the request of a proposed site visit and may request information from the importing Party regarding logistical arrangements or provision of requested assistance in order to plan for the visit. 5. If an importing Party seeks to conduct a visit and did not provide the names of the exporters or producers to be visited 20 days prior to the visit, it must provide the customs administration where the exporter or producer is located with this list in a timely manner and prior to the date of the first visit to an exporter or producer. 6. The person whose premises are subject to the verification must give consent for the customs administration to conduct the verification visit either prior to the site visit if this would not undermine the effectiveness of the site visit or no later than the time of the visit. 7. At the time the consent is requested, the importing Party must inform the person whose premises are subject to the verification of: a. the legal authority for the visit b. the specific purpose of the visit and c. the names and titles of the officials performing the visit 8. The importing Party, on completion of the visit must: (a) inform the customs administration where the exporter or producer is located of its preliminary findings if requested by that customs administration (b) provide the customs administration where the exporter or producer is located with a written report of the results of the visit, including any findings, upon written request by that customs administration, no later than 90 days after the request (c) inform the exporter or producer that they may request a written report of the results of the verification visit. and if requested, provide that exporter or producer with a written report of the results of the visit, including any findings Note: Communication must be limited to the importing Party and the customs administration where the exporter or producer is located. Assistance in conducting a verification visit 9. Officials of the customs administration where the exporter or producer is located may accompany the officials of the importing Party during the site visit. 10. The officials of the customs administration where the exporter or producer is located may, in accordance with its laws and regulations, assist with the verification on request of the importing Party or on its own initiative assist with the verification and provide to the extent possible, information it has that is relevant to conduct the site visit. Postponement of verification visit 11. If the person identified in paragraph 6 is not able to receive the importing Party at that time, the site visit will be conducted on the following day unless the importing Party agrees otherwise or the exporter or producer of textile or apparel goods, or the person having the capacity to consent on behalf of the exporter or producer, substantiates a valid reason acceptable to the importing Party as to why the site visit cannot occur. 12. If the person identified in paragraph 6 does not have a valid reason acceptable to the importing Party that the site visit cannot take place on the following working day, the importing Party may deem permission for the site visit or access to the records or facilities to be denied. 13. If the person being requested to consent to a visit in accordance with paragraphs 4 denies permission or access request under paragraph 6, the visit will not occur. The importing Party shall give consideration to any reasonable alternative dates proposed, taking into account the availability of relevant employees or facilities of the person visited. Denial or withdrawal of preferential tariff treatment 14. The customs administration conducting the verification visit may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification: (a) for a reason listed in the “Denial or Withdrawal of Preferential Tariff Treatment” Section of Appendix I (b) if, pursuant to a verification visit under this Appendix it has not received sufficient information to determine that the textile or apparel good qualifies as originating (c) if, pursuant to a request for a verification visit under this Appendix, access or permission for the visit is denied, the importing Party is prevented from completing the visit, or the exporter, producer, or person having the capacity to consent on behalf of the exporter or producer does not provide access to the relevant records or facilities during a visit 15. The importing Party shall not deny a claim for preferential tariff treatment solely on the grounds that the Party where the exporter or producer is located did not provide requested assistance or information. Written statement 16. Prior to issuing a written determination, if an importing Party conducts a site visit under paragraph 3(a) of this Appendix and, as a result, intends to deny preferential tariff treatment to a textile or apparel good, it shall, inform the importer and any exporter or producer that provided information directly to the importing Party of the preliminary results of the verification in writing. 17. The customs administration conducting the verification will provide the importer, exporter, or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 18. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be provided to the exporter or producer that provided information directly to the importing Party. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. If advance notice for a site visit was not given, the importer, exporter or producer may request an additional 30 days to provide additional information to support the claim for preferential tariff treatment. 19. If information is brought forward, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 20. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. Note: For Pattern of Conduct by an Importer, Exporter, or Producer Regarding False or Unsupported Origin Certification, Review and Appeal, and Evidence of Fraud, see Appendix I Guidelines for CUSMA Verifications",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-20-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-20-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-20",
+    "marginal_note": "References",
+    "part": "Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act NAFTA and CCFTA Verification of Origin Regulations CIFTA Verification of Origin Regulations CCRFTA Verification of Origin Regulations CPFTA Verification of Origin Regulations CCOFTA Verification of Origin Regulations CJFTA Verification of Origin Regulations CPAFTA Verification of Origin Regulations Other references North America Free Trade Agreement Canada-Chile Free Trade Agreement Canada-Israel Free Trade Agreement Canada-Costa Rica Free Trade Agreement Canada-Peru Free Trade Agreement Canada-Colombia Free Trade Agreement Canada-Jordan Free Trade Agreement Canada-Panama Free Trade Agreement Canada-Honduras Free Trade Agreement Canada-Korea Free Trade Agreement Comprehensive and Progress Trans-Pacific Partnership Agreement Canada-United States-Mexico Agreement Customs Notice 14-023 Customs Notice 14-033 Customs Notice 18-27 Customs Notice 20-22 D11-4-2 , D11-4-14 , D11-4-18 , D11-4-19 , D11-4-21 , D11-4-24 , D11-4-26 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-6-7 , D17-1-21 and D20-1-5 Superseded memorandum D D11-4-20 dated August 7, 2018",
+    "history": "",
+    "last_amended": "2022-02-13",
+    "current_to": "2022-02-13",
+    "citation": "Memorandum D11-4-20",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-20-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-21-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-21",
+    "marginal_note": "Legislation",
+    "part": "Procedures for verifications of origin under a Free Trade Agreement with European countries",
+    "division": "",
+    "heading": "",
+    "text": "- Sections 42.1 and 97.201 of the Customs Act\n- CEFTA Verification of Origin of Imported Goods Regulations\n- CEFTA Verification of Origin of Exported Goods Regulations",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-21-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-21-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-21",
+    "marginal_note": "Guidelines and general information",
+    "part": "Procedures for verifications of origin under a Free Trade Agreement with European countries",
+    "division": "",
+    "heading": "",
+    "text": "1. Verifications of origin determine whether goods claimed as originating under a free trade agreement satisfy the rules of origin and are entitled to a preferential tariff treatment accorded under that free trade agreement.\n2. Verification procedures have been developed for each of the free trade agreements. The guidelines set out in the appendices outline and explain the procedures that customs administrations must follow when conducting a verification of origin. Appendix A outlines the procedures to be used for CEFTA verifications and Appendix B outlines the procedures for CETA , CUFTA , and CUKTCA verifications.\n3. These guidelines also provide exporters, producers and suppliers in Canada with an overview of the procedures that will take place should they be subject to a verification of origin.\n4. Should importers, exporters, producers or suppliers in Canada require confirmation of procedures during verification, they are advised to contact the customs administration proposing to conduct the verification.\n5. For purposes of the Appendices, \"customs administration\" means, for Canada, the Canada Border Services Agency (CBSA).\n6. Where goods have been accounted for and a preferential rate of duty has been claimed under a free trade agreement, import accounting documents and exporter or producer records are reviewed during a verification to ensure that the goods do in fact qualify as originating in the corresponding territory.\n7. This process requires that importers be in possession of a valid exporter's Certificate of Origin. Information concerning the proof of origin requirements for commercial importations for which a preferential tariff treatment is claimed is contained in Memorandum D11-4-2 , Proof of Origin of Imported Goods .\n8. Prior to initiating a verification, where a Certificate of Origin is not properly completed or additional details are needed, information may be requested from the importer, exporter, or producer to determine if the Certificate of Origin is valid. Refer to Memorandum D11-4-14 , Certification of Origin Under Free Trade Agreements , for instructions on the completion of the Certificate of Origin.\n9. Record-keeping requirements for importers, exporters and producers, as the case may be, in:\n- (a) Canada, are for a period of not less than six years\n- (b) an EFTA country (Iceland, Norway, Switzerland and Liechtenstein), are for a period of not less than three years\n- (c) an European Union country or other CETA beneficiary, are for a period of not less than three years\n- (d) Ukraine, are for a period of not less than three years; and\n- (e) a CUKTCA beneficiary, are for a period of not less than three years\n10. Information concerning the maintenance of records and books for importers, exporters, and producers in Canada is contained in Memorandum D17-1-21 , Maintenance of Records in Canada by Importers , and Memorandum D20-1-5 , Maintenance of Records and Books in Canada by Exporters and Producers .\nAdditional information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A – Guidelines for CEFTA verifications of imported and exported goods 1. Under the CEFTA , a verification of origin is conducted by the customs administration of the exporting country upon request and on behalf of the customs administration of the importing country. ( Customs Act 42.1(1.1) and 97.201(1)) 2. As part of the verification process, documentation collected during the course of verification may be shared between the customs administration requesting the verification and the customs administration conducting the verification. ( Customs Act 42.1 (1.1), 97.201(1) and 107.(8)) Verification of origin of goods imported into Canada Initiating a verification 3. Initiation of the verification of goods imported into Canada is the responsibility of the CBSA ( Customs Act 42.1(1.1)). Scope of a verification 4. The purpose of a CEFTA verification of imported goods is to determine whether goods imported into Canada from an EFTA country are entitled to the preferential rate of duty accorded under the free trade agreement. Method of verification 5. The CBSA shall conduct a verification of origin by requesting, by any method that produces confirmation of receipt, the customs administration of the EFTA country of export to conduct the verification on CBSA’s behalf and provide an opinion as to whether the goods are originating ( Customs Act 42.1(1.1)). Detrimental reliance under CEFTA 6. In accordance with 42.3(5) of the Customs Act , where the origin is re-determined and the EFTA exporter demonstrates that it relied in good faith and to its detriment on a ruling made by a CEFTA customs administration concerning the tariff classification or value of non-originating material used in the production of the goods, the re-determination shall apply only to importations of the goods made after the date of the re-determination . Origin opinion and decision 7. Upon receipt of the opinion that contains the verification information and the results of the verification from the EFTA customs administration, the CBSA will review the verification findings and make a decision as to whether the good originates. The importer will be notified of the CBSA’s decision ( Customs Act 59.(1)). Denial or withdrawal of preferential tariff treatment 8. In accordance with 42.1(3) of the Customs Act , the CBSA may deny or withdraw the preferential tariff treatment from the goods that are the subject of the verification where: (a) the customs administration of the EFTA country of export fails to conduct a verification or provide an opinion as to whether the goods are originating or (b) the verification information received from the EFTA country of export is not sufficient to allow the CBSA to determine whether the goods are originating Review and appeal 9. A decision resulting in the re-determination of the origin of the goods and withdrawal of preferential tariff treatment is appealable by the importer ( Customs Act 60.(1)). 10. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Verification of origin of goods exported from Canada Initiating a verification 11. Initiation of the verification of goods exported from Canada is the responsibility of the customs administration of the EFTA country of import ( Customs Act 97.201(1)). Scope of verification 12. The purpose of a CEFTA verification of exported goods is to determine whether goods exported from Canada to an EFTA country meet the rules of origin. Manner of conducting a verification of origin ( Customs Act 97.201(2)) 13. Upon receipt of a request from the EFTA country of import to verify the originating status of a good, the CBSA will conduct the verification on their behalf by communicating with the exporter or producer in Canada by way of: (a) visits to the premises (b) verification questionnaires (c) verification letters or (d) a review of any other information received by the exporter or producer of the good Conditions for conducting a verification visit 14. The officer conducting a verification visit shall send a written notice of the intent to conduct a verification to the exporter or producer whose premises are the subject of the verification visit. Observers 15. If requested by the customs administration of the EFTA country of import, the exporter whose premises are the subject of the verification visit may permit the participation of an observer from that EFTA customs administration by providing consent to the CBSA. Audit report 16. As part of the origin verification, the exporter will be provided with a report outlining the verification officers' preliminary findings. Origin opinion and decision 17. Upon completion of the origin verification: (a) the EFTA customs administration requesting the verification will be provided an opinion by the CBSA, by any method that produces confirmation of receipt, regarding whether or not the good originates, including any supporting documents that may be requested by that customs administration ( Customs Act 97.201(3) and 107.(8)) and (b) the exporter or producer of the goods, who was subject to the verification of origin, will be provided a decision as to whether the good originates ( Customs Act 97.201(4) and 97.201(5)) Review and appeal 18. The origin decision is appealable under section 60 of the Customs Act by the exporter or producer who received a notice under subsection 59 (2) of the Customs Act . Evidence of fraud 19. Fraudulent certification by a Canadian exporter or producer is subject to prosecution under the laws of Canada.\nAppendix B – Guidelines for CETA , CUFTA , and CUKTCA verifications of imported and exported goods 1. Under the CETA , CUFTA , and CUKTCA a verification of origin is conducted by the customs administration of the exporting country upon request and on behalf of the customs administration of the importing country. ( Customs Act 42.1(1.1) and 97.201(1)) 2. As part of the verification process, documentation collected during the course of the verification may be shared between the customs administration requesting the verification and the customs administration conducting the verification. ( Customs Act 42.1 (1.1), 97.201(1) and 107.(8)) Verification of origin of goods imported into Canada Initiating a verification 3. Initiation of the verification of goods imported into Canada is the responsibility of the CBSA ( Customs Act 42.1(1.1)). Scope of a verification 4. The purpose of a CETA , CUFTA , and CUKTCA verification of imported goods is to determine whether goods imported into Canada from an EU country or other CETA beneficiary country, Ukraine, or a CUKTCA beneficiary are entitled to the preferential rate of duty accorded under the free trade agreement. Method of verification 5. The CBSA shall conduct a verification of origin by requesting, by any method that produces confirmation of receipt, the customs administration of the EU country of export or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary, as the case may be, to conduct the verification on CBSA’s behalf and provide a written report as to whether the goods are originating ( Customs Act 42.1(1.1)). Origin written report and decision 6. Upon receipt of the written report that contains the verification information and the results of the verification from the EU country or other CETA beneficiary customs administration, the customs administration of Ukraine, or the CUKTCA beneficiary customs administration, as the case may be, the CBSA will review the verification findings and make a decision as to whether the good originates. The importer will be notified of the CBSA’s decision ( Customs Act 59.(1)). Denial or withdrawal of preferential tariff treatment 7. In accordance with 42.1(3) of the Customs Act , the CBSA may deny or withdraw the preferential tariff treatment from the goods that are the subject of the verification where: (a) the customs administration of the EU country of export or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary fails to conduct a verification or provide a written report as to whether the goods are originating or (b) the verification information received from the EU country of export or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary is not sufficient to allow the CBSA to determine whether the goods are originating Review and appeal 8. A decision resulting in the re-determination of the origin of the goods and withdrawal of preferential tariff treatment is appealable by the importer ( Customs Act 60.(1)). 9. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency. Verification of origin of goods exported from Canada Initiating a verification 10. Initiation of the verification of goods exported from Canada is the responsibility of the customs administration of the EU country of import or other CETA beneficiary, Ukraine, or a CUKTCA beneficiary. ( Customs Act 97.201(1)). Scope of verification 11. The purpose of a CETA , CUFTA , or CUKTCA verification of exported goods is to determine whether goods exported from Canada to an EU country or other CETA beneficiary, Ukraine, or a CUKTCA beneficiary, as the case may be, meet the rules of origin. Manner of conducting a verification of origin ( Customs Act 97.201(2)) 12. Upon receipt of a request from the EU country of import or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary, as the case may be, to verify the originating status of a good, the CBSA will conduct the verification on their behalf, by communicating with the exporter or producer of the good in Canada by way of: (a) visits to the premises (b) verification questionnaires (c) verification letters or (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material Conditions for conducting a verification visit 13. The officer conducting a verification visit shall send a written notice of the intent to conduct a verification to the exporter or producer whose premises are the subject of the verification visit. Audit report 14. As part of the origin verification, the exporter will be provided with a report outlining the verification officers' preliminary findings. Origin written report and decision 15. Upon completion of the origin verification: (a) the EU country’s or other CETA beneficiary customs administration, Ukraine’s customs administration, or the CUKTCA beneficiary customs administration requesting the verification will be provided a written report by the CBSA, by any method that produces confirmation of receipt, regarding whether or not the good originates, including any supporting documents that may be requested by that customs administration ( Customs Act 97.201(3) and 107.(8)); and (b) the exporter or producer of the goods, who was subject to the verification of origin, will be provided a decision as to whether the good originates ( Customs Act 97.201(4) and 97.201(5)). Review and appeal 16. The origin decision is appealable under section 60 of the Customs Act by the exporter or producer who received a notice under subsection 59 (2) of the Customs Act . Evidence of fraud 17. Fraudulent certification by a Canadian exporter or producer is subject to prosecution under the laws of Canada.",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-21-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-21-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-21",
+    "marginal_note": "References",
+    "part": "Procedures for verifications of origin under a Free Trade Agreement with European countries",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act CEFTA Verification of Origin of Imported Goods Regulations CEFTA Verification of Origin of Exported Goods Regulations Other references Canada-EFTA Free Trade Agreement Canada-European Union Comprehensive Economic and Trade Agreement Canada-Ukraine Free Trade Agreement Canada-United Kingdom Trade Continuity Agreement D11-4-2 , D11-4-14 , D11-6-7 , D17-1-21 and D20-1-5 Customs Notice 17-25 Customs Notice 17-29 Customs Notice 21-08 Superseded memorandum D",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-21-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-22-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-22",
+    "marginal_note": "Legislation",
+    "part": "Tariff Preference Levels",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Tariff\n- Export and Import Permit Act\nStatutory instruments\n- Imports of Certain Textile and Apparel Goods From Mexico or the United States Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Chile Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Costa Rica Customs Duty Remission Order Imports of Certain Textile and Apparel Goods from Honduras Customs Duty Remission Order\nRegulations\n- NAFTA Rules of Origin Regulations\n- CCFTA Rules of Origin Regulations\n- CCRFTA Rules of Origin Regulations\n- CHFTA Rules of Origin Regulations\n- CUSMA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-22-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-22-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-22",
+    "marginal_note": "Guidelines and general information",
+    "part": "Tariff Preference Levels",
+    "division": "",
+    "heading": "",
+    "text": "General\n1. TPL mechanisms of NAFTA , CCFTA , CCRFTA , CHFTA and CUSMA provide rates of duty, equivalent to those of originating goods, to specified quantities of certain non-originating textile and apparel goods traded between the parties to each respective agreement, on condition that the goods have undergone specified manufacturing processes in the territory of one of the parties to the agreement (refer to Appendices A, B, C, D, and E). The remission orders discussed in this memorandum implement in part the TPL mechanisms for goods imported into Canada. In particular, the orders specify the goods which may be eligible for TPL treatment, the rates of duty that apply under the TPL program, the manufacturing processes goods are required to undergo in the territory of the parties to each agreement, and the documentation needed to support a request for remission.\n2. The TPL remission orders also specify that the quantities of goods eligible for TPL treatment are the quantities set out in the relevant schedules of the FTA s identified in paragraph 1. The annual TPL quantities are found in Appendices A, B, C, D, and E. TPL utilization reports can be viewed on the website of Global Affairs Canada.\nNote : Despite the wording of the TPL remission order, the Imports of Certain Textile and Apparel Goods From Mexico or the United States Customs Duty Remission Order , no TPL quantity has been agreed upon for goods imported into Canada from the United States that fall within the definition of “fabric and made- up goods” in section 1 of the Order, other than for goods in Chapter 60 or, for the purposes of the CUSMA , heading 63.03 of the Harmonized System (HS).\n3. Any request for NAFTA TPL treatment will be considered for goods imported from the United States or Mexico prior to the CUSMA entry into force date of July 1, 2020 , provided TPL quantities are available.\nTariff treatments\n4. The NAFTA and CUSMA TPL rate of customs duty is the United States tariff rate, for goods imported from the United States, or the Mexico tariff rate, for goods imported from Mexico. The CCFTA TPL rate of customs duty is the Chile tariff rate. The CCRFTA TPL rate of customs duty is the Costa Rica tariff rate. The CHFTA TPL rate of customs duty is the Honduras tariff rate. Importations of goods that exceed the annual quantitative limit provided under a NAFTA TPL , CCFTA TPL , CCRFTA TPL , CHFTA TPL , or CUSMA TPL are subject to the Most-Favoured-Nation (MFN) tariff treatment.\nCertification requirements: Exporter's certification of non-originating textile goods\n5. In order to receive a TPL benefit, the Exporter’s Certification of Non-originating Textile Goods (Certification) must be in the importer’s possession at the time of release of the goods, or at any other time when the importer declares on the customs documentation that they are in possession of this Certification. The importer is certifying that the goods meet the requirements set out in Appendix 6 of Annex 300-B to Chapter Three of NAFTA , Appendix 5.1 of Annex C-00-B to Chapter C of CCFTA , Appendix III.1.6.1 of Annex III.1 to Chapter III of CCRFTA , Section 5 of Annex 3.1 to Chapter 3 of CHFTA , or Section C of Annex 6-A to Chapter 6 of CUSMA .\nNote: Certification requirements are found in the respective countries’ Remission Orders found in “Legislation – Statutory instrument” section of this memorandum.\n6. The completed Certification may be provided on a separate sheet attached to the invoice, or it may be a statement written directly on the invoice. It is not mandatory to include the Certification with the release or accounting documentation, but it must be available for presentation to the Canada Border Services Agency (CBSA) upon request.\nNote : The number of the invoice to which the Certification refers must be included on the Certification.\n7. Certification may be completed in English, French, or Spanish. Where the Certification is in Spanish and the CBSA requests to see it, the CBSA may make a further request to the importer to provide an English or French translation of the Certification. If such further request is made, the CBSA will allow a reasonable period of time for the importer to obtain the translation.\nNote : The importer is not required to obtain an English or French translation of a Spanish Certification until and unless such a further request is made.\n8. Since goods qualifying under the TPL provisions are not originating goods under the NAFTA Rules of Origin Regulations , CCFTA Rules of Origin Regulations , CCRFTA Rules of Origin Regulations , CHFTA Rules of Origin Regulations , or CUSMA Rules of Origin Regulations , these cannot be certified as originating on a NAFTA Certificate of Origin, CCFTA Certificate of Origin, CCRFTA Certificate of Origin, CHFTA Certificate of Origin or CUSMA Certification of Origin.\nImport permit requirements\n9. All TPL -eligible imports require an import permit issued by the Trade Controls Bureau at Global Affairs Canada or via customs brokers authorized by the Trade Controls Bureau.\n10. In order to receive a TPL benefit, the importer must possess an appropriate import permit specifying TPL entitlement for the goods. This import permit must be available for presentation to the CBSA upon request.\n11. Global Affairs Canada/Customs Automated Permit System (EXCAPS) provides for the electronic transmission of permit information directly from Global Affairs Canada to the CBSA . This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when required under the Export and Import Permit Act . Global Affairs Canada will issue a transaction record to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices will be required to present a copy of the transaction record to substantiate that a permit has been issued by Global Affairs Canada. Please refer to CBSA Memorandum D19-10-2 , Administration of the Export and Import Permits Act (Importations) for the most current information on the transmission of permit information between Global Affairs Canada and CBSA .\n12. The transaction number assigned to the importation must be recorded on the import permit, and the import permit number must be recorded on the customs documentation.\n13. An import permit becomes valid when the permit information has been transmitted electronically by Global Affairs Canada to the CBSA office where goods are to be released.\n14. Where a TPL permit has not been obtained by the date of accounting, the goods will be subject to the MFN Tariff Treatment.\nGoods imported from Mexico: Certificate of eligibility\n15. To obtain a TPL import permit for Mexican goods, an importer must first obtain a Certificate of Eligibility from the exporter. The exporter will have obtained this Certificate of Eligibility from the Mexican government. The importer must forward the Mexican Certificate of Eligibility number to Global Affairs Canada with the application for a TPL import permit. The Certificate of Eligibility must be available for presentation to the CBSA upon request.\n16. The Certificate of Eligibility is not a requirement for obtaining a TPL import permit for goods imported from the United States, Chile, Costa Rica or Honduras.\n17. To obtain a certificate of eligibility, Mexican exporters are asked to contact Trade Services Mexico ( Secretaria de Economia Mexico ).\nCanada Customs Coding Form and invoice requirements\n18. The importer must enter the appropriate Order in Council number in field 26 on the Canada Customs Coding Form in order to request TPL treatment at the time goods are accounted for. The relevant Order in Council numbers are:\n- NAFTA and CUSMA 98-1456\n- CCFTA 98-1455\n- CCRFTA 02-1863\n- CHFTA 14-983\n19. The importer must also enter code 10 in field 14 on the Canada Customs Coding Form for goods imported from the United States; code 11 for goods imported from Mexico; code 14 for goods imported from Chile; code 21 for goods imported from Costa Rica; and code 29 for goods imported from Honduras. In so doing, the importer is declaring that he is in possession of an Exporter’s Certification of Non-originating Textile Goods.\nNote: Certification requirements are found in the respective countries’ remission orders found in “Legislation – Statutory Instruments” section of this memorandum.\n20. An invoice that covers both goods for which a preferential tariff treatment will be claimed through the use of TPLs and goods for which such treatment is not being claimed should be clearly and distinctively identified on the invoice. However, a separate invoice for the goods receiving the preferential tariff treatment is not required.\nReview and evaluation\n21. The CBSA will deny a request for NAFTA , CCFTA , CCRFTA , CHFTA , or CUSMA TPL treatment made at the time goods are accounted for if it is determined that the conditions of the applicable remission order have not been met – for example, if the required documentation has not been provided. A denial of TPL treatment, at the time goods are accounted for, will be made under subsection 115(2) of the Customs Tariff .\n22. Although goods qualifying for preferential tariff treatment under the TPL remission orders are not considered originating goods, and as such cannot be certified as originating on the relevant FTA Certificate of Origin, the documentation and associated production required to be entitled to the TPL is subject to verification under the Export and Import Permits Act .\nRefunds\n23. A request for TPL treatment may be made after goods have been accounted for, by requesting a refund of the duties paid. However, before a request for a refund can be made, a TPL import permit must be obtained. Global Affairs Canada may issue import permits for qualifying TPL goods after these have been imported, if the applicable quota for the year of importation has not been exceeded, and, where the goods are imported from Mexico, a Certificate of Eligibility has been obtained from the exporter.\n24. A request for TPL treatment by way of a refund is made by submitting a completed Canada Customs Adjustment Request to a CBSA office in the region where the goods were accounted for. Fields 14 and 20 on the Canada Customs Adjustment Request must be completed as indicated in paragraphs 18 and 19. Subsection 115(3) of the Customs Tariff must be indicated in the Justification for Request (field 37) to request the refund. The adjustment request must include the import permit, the Exporter’s Certification of Non-originating Textile Goods, and, if the goods are imported from Mexico, the Certificate of Eligibility.\nNote: Certification requirements are found in the respective countries’ remission orders found in “Legislation: Statutory Instruments” section of this memorandum.\nAdditional information\n25. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nThe following types of goods entering Canada may be eligible for TPL benefits under NAFTA .\nAppendix A: NAFTA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Mexico or the USA from non-originating fibres 52.01-52.03 from Mexico: 1,000,000 kg from the USA : 1,000,000 kg 55.09-55.11 man-made yarns spun in Mexico or the USA from non-originating fibres 55.01-55-07 Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Mexico or the USA from non-originating yarn or knit from yarn spun in Mexico or the USA from non-originating fibres NIL from Mexico: 7,000,000 SME s from the USA : 2,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the NAFTA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 Apparel 61, 62 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Mexico or the USA from non-originating yarn or fabric NIL cotton or man-made fibre apparel from: Mexico: 6,000,000 SME s USA: 9,000,000 SME s wool apparel from: Mexico: 250,000 SME s USA: 919,740 SME s The quantities shown are those set out in Schedules 6.B.1 , 6.B.2, and 6.B.3 to Appendix 6 of Annex 300-B of the NAFTA . The 2,000,000 SME s from the United States are limited to goods of Chapter 60 of the HS .\nThe following types of goods entering Canada may be eligible for TPL benefits under CCFTA .\nAppendix B: CCFTA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Chile from non-originating fibres 52.01-52.03 500,000 kg 55.09-55.11 man-made yarns spun in Chile from non-originating fibres 55.01-55-07 Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Chile from non-originating yarn or knit from yarn spun in Chile from non-originating fibres NIL cotton or man-made fibre fabrics and made-up goods: 1,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the CCFTA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 51-55 (containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 wool fabric and made-up textile goods woven or knit in Chile from non-originating yarn or knit from yarn spun in Chile from non-originating fibres NIL wool fabrics and made-up goods: 250,000 SME s Apparel 61, 62 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Chile from non-originating yarn or fabric NIL cotton or man-made fibre apparel: 2,252,324 SMEs wool apparel: 112,614 SME s The quantities shown are those set out in the Schedules 5.B.1 , 5.B.2 and 5.B.3 to Appendix 5.1 of Annex C-00-B of the CCFTA . The TPL s for apparel were increased annually by two per cent for six consecutive years beginning January 1, 1998 .\nThe following types of goods entering Canada may be eligible for TPL benefits under CCRFTA .\nAppendix C: CCRFTA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Costa Rica from non-originating fibres 52.01-52.03 150,000 kg 55.09-55.11 man-made yarns spun in Costa Rica from non-originating fibres 55.01-55-07 Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Costa Rica from non-originating yarn or knit from yarn spun in Costa Rica from non-originating fibres NIL cotton or man-made fibre fabrics and made-up goods: 1,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the CCRFTA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 51-55 (containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 wool fabric and made-up textile goods woven or knit in Costa Rica from non-originating yarn or knit from yarn spun in Costa Rica from non-originating fibres NIL wool fabrics and made-up goods: 250,000 SME s Apparel 61, 62 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Costa Rica from non-originating yarn or fabric NIL 1,379,570 SMEs The quantities shown are those set out in the Schedules 6.B.1 , 6.B.2 and 6.B.3 to Appendix III.1.6.1 of Annex III.1 of the CCRFTA . The TPL s for apparel were increased annually by two per cent for three consecutive years beginning one year after entry into force of the CCRFTA ( November 1, 2002 ).\nThe following types of goods entering Canada may be eligible for TPL benefits under CHFTA .\nAppendix D: CHFTA Tariff Preference Levels (TPLs) HS classification Description Process Quantity 51-55, 58, 60 and 63 wool, cotton or man-made fibre fabrics or made-up textile goods woven or knit in Honduras from non-originating yarn or knit from yarn spun in Honduras from non-originating fibres or filaments fabric or made-up textile goods: 1,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled in Honduras from fabric or yarn produced or obtained outside the CHFTA territories 61, 62 apparel cut (or knit to shape) and sewn or otherwise assembled in Honduras from non-originating fabric or yarn apparel goods: 4,000,000 SME s The quantities shown are those set out in Section 5 of Annex 3.1 to Chapter 3 of CHFTA .\nThe following types of goods entering Canada may be eligible for TPL benefits under CUSMA .\nAppendix E: CUSMA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Mexico or the USA from non-originating fibres 52.01-52.03 from Mexico: 1,000,000 kg from the USA : 1,000,000 kg NIL 55.09-55.11 man-made yarns spun in Mexico or the USA from non-originating fibres 55.01-55-07 56.05 metalized yarn formed in the USA from non-originating fibres NIL Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Mexico or the USA from non-originating yarn or originating yarn produced from non-originating fibre, or knit from yarn spun in Mexico or the USA from non-originating fibres NIL from Mexico: 7,000,000 SMEs from the USA: 15,000,000 SMEs 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the CUSMA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.20, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 Apparel 61, 62, and 96.19 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Mexico or the USA from non-originating yarn or fabric NIL cotton or man-made fibre apparel from: Mexico: 6,000,000 SME s USA : 20,000,000 SME s wool apparel from: Mexico: 250,000 SME s USA : 700,000 SME s The quantities shown are those set out in Appendix 1, 2, and 3 to Annex 6-A of the CUSMA . The 15,000,000 SME s from the United States are limited to goods of Chapter 60 or heading 63.03 of the HS .",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-22-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-22-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-22",
+    "marginal_note": "References",
+    "part": "Tariff Preference Levels",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file 4571-11-20 Legislative references Imports of Certain Textile and Apparel Goods From Mexico or the United States Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Chile Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Costa Rica Customs Duty Remission Order Imports of Certain Textile and Apparel Goods from Honduras Customs Duty Remission Order NAFTA Rules of Origin Regulations CCFTA Rules of Origin Regulations CCRFTA Rules of Origin Regulations CHFTA Rules of Origin Regulations CUSMA Rules of Origin Regulations Customs Tariff Export and Import Permit Act Other references D19-10-2 Global Affairs Canada North American Free Trade Agreement (NAFTA) Canada-Chile Free Trade Agreement (CCFTA) , Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-United States-Mexico Agreement (CUSMA) Canada Customs Coding Form Canada Customs Adjustment Request Superseded memorandum D D11-4-22 dated September 26, 2016",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-22",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-22-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-24-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-24",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulations for Chapters C and E of the CCFTA have been agreed to by the governments of Canada and Chile. The Uniform Regulations elaborate in detail how the CCFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter E, and national treatment and market access under Chapter C, and are to be read in conjunction with these Chapters. They are designed to ensure consistent and uniform treatment of, and greater certainty for importers, exporters, and producers in the two countries.\n2. The Uniform Regulations were implemented in Canada through Canadian legislation, regulations, or departmental policy, all of which are reflected in the Memoranda D series.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-24-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-24-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-24",
+    "marginal_note": "Appendix",
+    "part": "Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Uniform Regulations for the Interpretation, Application, and Administration of Chapters C (National Treatment and Market Access for Goods) and E (Customs Procedures) of the Canada-Chile Free Trade Agreement\nThe Government of Canada and the Government of Chile, pursuant of Article E-11(1) of the Canada-Chile Free Trade Agreement, adopt the following Uniform Regulations regarding the interpretation, application and administration of Chapters C and E of the Canada-Chile Free Trade Agreement.\nSection A – Certification of Origin\nArticle I: Certificate of Origin\n1. The Certificate of Origin referred to in Article E-01(1) of the Canada-Chile Free Trade Agreement (hereinafter \"the Agreement\") shall be:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I.1a;\n- (b) in a printed format or in such other medium or format as may be approved by the customs administration of the Party into whose territory the good is imported;\n- (c) completed by the exporter in accordance with these Uniform Regulations , including any instructions contained in the Certificate of Origin set out in Annex I.1a; and\n- (d) at the option of the exporter, completed in either the language of the Party into whose territory the good is imported or the language of the Party from whose territory the good is exported in accordance with Annex I.1d.\n2. For purposes of Article E-01(5)(a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party.\nArticle II: Obligations Regarding Importations\n1. For purposes of Article E-02(1)(a) of the Agreement, \"valid Certificate of Origin\" means a Certificate of Origin that the exporter of the good in a territory of a Party completes in accordance with the requirements set out in Article I of these Uniform Regulations.\n2. For purposes of Article E-02(1)(c) of the Agreement:\n- (a) the importer shall, upon the request of the customs administration of the Party into whose territory the good is imported, provide a written translation of the Certificate of Origin in the language of that Party; and\n- (b) where the customs administration of the Party into whose territory the good is imported determines that a Certificate of Origin is illegible, defective on its face or has not been completed in accordance with Article I of these Uniform Regulations, the importer shall be granted a period of not less than five working days to provide the customs administration with a copy of the corrected Certificate.\n3. An importer that makes a corrected declaration of origin pursuant to Articles E-02(1)(d) and (2)(b) of the Agreement, and pays any duties owing shall not, in accordance with Article E-02(2)(b), be subject to penalties, as set out in Annex II.3.\n4. Where as a result of an origin verification conducted under Article E-06 of the Agreement, the customs administration of a Party determines that a good that is covered by a Certificate of Origin that is applicable to multiple importations of identical goods in accordance with Article E-01(5)(b) does not qualify as an originating good, such Certificate may not be used to claim preferential tariff treatment for those identical goods after the date that the written determination is provided under Article E-06(9).\nArticle III: Exceptions\n1. The statement referred to in Article E-03(a) of the Agreement shall, where required by the customs administration of the Party into whose territory the good is imported, be attached to, handwritten, stamped or typed on the commercial invoice covering the good.\n2. For purposes of Article E-03 of the Agreement, \"series of importations\" is defined in Annex III.2.\nArticle IV: Obligations Regarding Exportations\n1. For purposes of Article E-04(1)(b) of the Agreement, \"promptly\" means \"immediately\".\n2. For purposes of Article E-04(3) of the Agreement, no Party may impose civil or administrative penalties on an exporter or producer of a good in its territory where the exporter or producer, prior to the commencement of an investigation by officials of that Party with authority to conduct a criminal investigation regarding the Certificate of Origin, provides the written notification referred to in Article E-04(1)(b).\n3. For purposes of Article E-04(1)(b) of the Agreement, where the customs administration of a Party provides an exporter or producer of a good with a determination under Article E-06(9) that the good is a non-originating good, the exporter or producer shall notify all persons to whom it gave a Certificate of Origin in respect of the good affected by the determination.\nSection B – Administration and Enforcement\nArticle V: Records\n1. The documentation and records required to be maintained under Article E-05 of the Agreement shall be kept in such a manner as to enable an officer of the customs administration of a Party, in conducting a verification of origin under Article E-06, to perform detailed verifications of the documentation and records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made with respect to a good imported into its territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed with respect to a good exported to the territory of the other Party.\n2. Importers, exporters and producers in the territory of a Party that are required to maintain documentation or records under Article E-05 of the Agreement shall be permitted, in accordance with that Party's law, to maintain such documentation and records in machine-readable form, provided that the documentation or records can be retrieved and printed.\n3. Exporters and producers that are required to maintain records pursuant to Article E-05(a) of the Agreement shall, subject to the notification and consent requirements provided for in Article E-06(2), make those records available for inspection by an officer of the customs administration of a Party conducting a verification visit and provide facilities for inspection thereof.\n4. A Party may deny preferential tariff treatment to a good that is the subject of an origin verification where the exporter, producer or importer of the good that is required to maintain records or documentation under Article E-05 of the Agreement:\n- (a) subject to paragraph 5, fails to maintain records or documentation relevant to determine the origin of the good in accordance with the requirements of the Agreement, these Uniform Regulations or the Uniform Regulations under Chapter D of the Agreement; or\n- (b) denies access to the records or documentation.\n5. Where the customs administration of a Party finds during the course of an origin verification that a producer of a good in the territory of the other Party has failed to maintain its records in accordance with the Generally Accepted Accounting Principles applied in the territory of the Party in which the good is produced as required by Article D-13(e) of the Agreement, the producer shall be given an opportunity to record its costs in accordance with those Generally Accepted Accounting Principles within 60 days of being informed in writing by the customs administration that the records have not been maintained in accordance with those Generally Accepted Accounting Principles.\n6. For purpose of Article E-05 of the Agreement and these Uniform Regulations, \"records\" include books as referenced in the Uniform Regulations under Chapter D.\nArticle VI: Origin Verifications\n1. For purposes of and according to Article E-06(1)(c) of the Agreement, the customs administration of a Party may, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Articles E-06(1)(a) and (b), conduct a verification of origin with respect to a good that is imported into its territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Party, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method of communication customarily used by the customs administration of the Party in conducting a verification.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under paragraph 1(b), it may, on the basis of a response of an exporter or producer to a communication referred to in paragraph 1(b), issue a determination under Article E-06(9) of the Agreement:\n- (a) that the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or\n- (b) that the good qualifies as an originating good.\n3. Where the producer of a good chooses to calculate the regional value content of a good under the net cost method as set out in the Uniform Regulations under Chapter D of the Agreement, the customs administration of the Party into whose territory the good was imported may not, during the time period over which the net cost has been calculated, verify the regional value content in respect of the good.\n4. The customs administration of a Party, in conducting a verification visit under Article E-06(1)(b) of the Agreement, shall send the notice referred to in Article E-06(2)(a) by certified or registered mail, or any other method that produces a confirmation of receipt by the exporter or producer whose premises are to be visited.\n5. Where the exporter or producer of a good that is the subject of a proposed verification visit by the customs administration of a Party has not given its written consent to a visit under Article E-06(4) of the Agreement, the customs administration may determine that the good does not qualify as an originating good and may deny preferential tariff treatment to that good.\n6. For purposes of Article E-06(7) of the Agreement, an exporter or producer of a good shall identify to the customs administration conducting a verification visit any observers designated to be present during such visit.\n7. Each Party shall identify to the other Party, on or before the date the Agreement enters into force, the office to which notice shall be sent under Article E-06(2)(a)(ii) of the Agreement.\n8. For purposes of Article E-06(5) of the Agreement, a notice of postponement of a verification visit shall be made in writing and shall be sent to the address of the customs office that sent the notice of intention to conduct a verification visit.\n9. The common standards for the written questionnaires referred to in Article E-06(1)(a) of the Agreement are set out in Annex VI.9.\n10. Where, pursuant to Article D-03(2) of the Agreement, a producer of a motor vehicle as defined in Article D-16 elects to average its regional value-content calculation over its fiscal year, the customs administration of the Party into whose territory the motor vehicle was imported may request, in writing, that the producer submit a cost submission reflecting the actual costs incurred in the production of the category of motor vehicles for which the election was made.\n11. Where the customs administration of a Party requests that a cost submission be submitted by the producer of a motor vehicle under paragraph 10, such cost submission shall be submitted within 180 days after the close of that producer's fiscal year or within 60 days from the date on which the request was made, whichever is later.\n12. Where the customs administration of a Party sends a written request under paragraph 10, such a request shall constitute a verification letter under paragraph 1(a).\n13. The customs administration of a Party may, for purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Party, provided that the failure or refusal of the importer to obtain and supply such information shall not be considered as a failure of the exporter or producer to supply the information or as a ground for denying preferential tariff treatment.\n14. Nothing in this Article shall limit any right accorded under Chapter E of the Agreement to the exporter or producer of a good in the territory of a Party by virtue of the fact that such exporter or producer is also the importer of the good in the territory of the Party in which preferential tariff treatment is claimed.\n15. Where a customs administration conducts a verification of origin of a good under Article E-06(1)(a) of the Agreement or paragraph 1(a), it may send the verification letter or questionnaire by:\n- (a) certified or registered mail, or any other method that produces confirmation of receipt by the exporter or producer; or\n- (b) any other method, regardless of whether it produces proof of receipt from the exporter or producer of the good.\n16. Where the customs administration of a Party has sent a verification letter or questionnaire to an exporter or producer of a good in the territory of the other Party and such exporter or producer fails to respond within the period specified therein, which shall be no less than 30 days from the date on which the verification letter or questionnaire was sent, the customs administration:\n- (a) shall send a subsequent verification letter or questionnaire (i) if requested by the Party from whose territory the good was exported, by the method set out in paragraph 15(a), or (ii) if not requested by the Party from whose territory the good was exported, by the method set out in paragraph 15(a) or (b); and\n- (b) may send, with that subsequent verification letter or questionnaire, the written determination referred to in Article E-06(9) of the Agreement, including a notice of intent to deny preferential tariff treatment referred to in paragraph 19.\n17. Where the customs administration of a Party sends a written determination under paragraph 16(b) and the exporter or producer fails to respond to the subsequent verification letter or questionnaire within 30 days:\n- (a) from the date of its receipt by the exporter or producer, where it was sent in accordance with paragraph 16(a)(i); or\n- (b) from the date of its receipt by the exporter or producer or from the date it was sent by the customs administration, as the case may be, in accordance with paragraph 16(a)(ii), the customs administration may deny preferential tariff treatment to the good.\n18. Where the customs administration of a Party does not send a written determination under paragraph 16(b) and the exporter or producer fails to respond to the subsequent verification letter or questionnaire within 30 days:\n- (a) from the date of its receipt by the exporter or producer, where it was sent in accordance with paragraph 16(a)(i), or\n- (b) from the date of its receipt by the exporter or producer or from the date it was sent by the customs administration, as the case may be, in accordance with paragraph 16(a)(ii), the customs administration may deny preferential tariff treatment to the good in accordance with paragraph 19.\n19. Where the customs administration of a Party determines, as a result of an origin verification, that a good that is the subject of the verification does not qualify as an originating good, the written determination provided for under Article E-06(9) of the Agreement shall:\n- (a) include a notice of intent to deny preferential tariff treatment with respect to that good that specifies the date after which preferential tariff treatment will be denied and the period during which the exporter or producer of the good may provide written comments or additional information regarding the determination; and\n- (b) if requested by the Party from whose territory the good is exported, be sent by certified or registered mail or by any other method that produces confirmation of receipt by the exporter or producer of the good.\n20. Where the customs administration of a Party determines on the basis of information obtained during a verification that a good does not qualify as an originating good:\n- (a) the date on which preferential tariff treatment may be denied pursuant to the notice referred to in paragraph 19, shall be no earlier than 30 days from the date on which (i) receipt of the written determination is confirmed by the exporter or producer, if a request has been made under subparagraph 19(b), and (ii) the customs administration sends the written determination, if no such request has been made; and\n- (b) before denying preferential tariff treatment, the customs administration shall take into account any comments or additional information provided by the exporter or producer during the period referred to in subparagraph (a).\n21. For purposes of Article E-06(10) of the Agreement, \"pattern of conduct\" means repeated instances of false or unsupported representations by an exporter or producer of a good in the territory of a Party that are established by the customs administration of the other Party on the basis of not fewer than two origin verifications of two or more importations of the goods that result in not fewer than two written determinations being sent to that exporter or producer pursuant to Article E-06(9) that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n22. For purposes of Article E-06(12) of the Agreement, \"consistent treatment\" means the established application by the customs administration of a Party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer over a period of not less than two years immediately prior to the date that the Certificate of Origin for the good that is the subject of the determination under Article E-06(11) was completed, provided that with respect to those importations:\n- (a) such materials had not been accorded a different tariff classification or value by one or more district, regional or local offices of that customs administration on the date of such determination; and\n- (b) the tariff classification or value of such materials is not the subject of a verification, review or appeal by that customs administration on the date of such determination.\n23. For purposes of Article E-06(12) of the Agreement, a person shall be entitled to rely on a ruling or advance ruling in accordance with Annex VI.23.\n24. A ruling or advance ruling referred to in paragraph 23 that is issued by the customs administration of a Party shall remain in force until modified or revoked.\n25. No modification or revocation of a ruling referred to in paragraph 23, other than an advance ruling, may be applied to a good that was the subject of the ruling and that was imported prior to the date of such modification or revocation unless:\n- (a) the person to whom the ruling was issued has not acted in accordance with its terms and conditions; or\n- (b) there has been a change in the material facts or circumstances on which the ruling was based.\n26. For purposes of Article E-06(11) of the Agreement, reference to the phrase, \"one or more materials used in the production of the good\" means materials that are used in the production of the good or that are used in the production of a material that is used in the production of the good.\n27. Article E-06(12)(a) of the Agreement in relation to Article E-06(11) includes:\n- (a) a ruling or advance ruling that is issued with respect to a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good; or\n- (b) the consistent treatment given on the entry of a material that is used in the production of the good or that is used in the production of a material used in the production of the good.\n28. Where the customs administration of a Party, in conducting a verification of origin of a good imported into its territory under Article E-06 of the Agreement, conducts a verification of the origin of a material that is used in the production of the good, the verification of the material shall be conducted in accordance with the procedures set out in:\n- (a) Articles E-06(1), (2), (3), (5), (7) and (8); and\n- (b) Paragraphs 1, 2, 3, 4, 6, 8, 13, 14, 15 and subparagraph 16(a).\n29. The customs administration of a Party, in conducting a verification of a material that is used in the production of a good pursuant to paragraph 28, may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs administration access to information required to make a determination of whether the material is an originating material by the following or other means:\n- (a) denial of access to its records;\n- (b) failure to respond to a verification questionnaire or letter; or\n- (c) refusal to consent to a verification visit within 30 days of receipt of notification under Article E-06(2) of the Agreement, as made applicable by paragraph 28.\n30. A Party shall not consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article E-06(5) of the Agreement as made applicable by paragraph 28(a).\nSection C – Advance Ruling\nArticle VII: Advance Rulings\n1. For purposes of Article E-09 of the Agreement, the customs administration of a Party shall issue an advance ruling to a producer in the territory of the other Party of a material that is used in the production of a good in the territory of that other Party, provided that the good is to be subsequently imported into the territory of the Party, issuing the ruling, concerning any matter covered by Article E-09(1)(a) through (e) with respect to that material.\n2. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex VII.2.\n3. For purposes of Article E-09 of the Agreement, an application to the customs administration of a Party for an advance ruling shall be completed in the language of that Party as set out in Annex I.1d.\n4. Subject to paragraphs 5 and 6, the customs administration to which the application is made shall issue an advance ruling within 120 days of its receipt of all information reasonably required to process the application, including any supplemental information that may be requested.\n5. Each Party may provide that, where an application for an advance ruling is made to its customs administration that involves an issue that is the subject of:\n- (a) a verification of origin,\n- (b) a review by or appeal to the customs administration, or\n- (c) judicial or quasi-judicial review in its territory, the customs administration may decline to issue the ruling.\n6. For purposes of Article E-09(3) of the Agreement, where the customs administration of a Party determines that an application for an advance ruling is incomplete, it may decline to further process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the period, which shall not be less than 30 days, within which the applicant must provide the information; and\n- (b) the applicant has failed to provide the information within the period specified.\n7. Nothing in paragraph 5 or 6 shall be construed so as to prevent a person from reapplying for an advance ruling.\n8. For purposes of Article E-09(7) of the Agreement, \"importations of a good\" is defined in Annex VII.8.\nSection D – Review and Appeal\nArticle VIII: Review and Appeal\n1. A denial of preferential tariff treatment to a good by the customs administration of a Party under these Uniform Regulationsmay be appealed under Article E-10 of the Agreement by the exporter or producer of the good who completed the Certificate of Origin for the good in respect of which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Article E-06(4).\n2. Where an advance ruling is issued under Article E-09 of the Agreement or paragraph 1 of Article VII of these Uniform Regulations, a modification or revocation of the advance ruling shall be subject to review and appeal under Article E-10.\n3. Where a Party denies preferential tariff treatment to a good on the basis:\n- (a) that a corrected Certificate of Origin has not been provided within the period set out in Article II(2)(b) of these Uniform Regulations, or\n- (b) of a failure to comply with a time limit under these Uniform Regulations or under the Agreement, except for the time limit under Article E-02(3) of the Agreement, with respect to the furnishing of records or other information to the customs administration of that Party;\nthe decision rendered on review and appeal under Article E-10(2)(a) of that determination shall be on the merits of whether the good qualifies as an originating good, provided that in the case of subparagraph (a) above, a corrected Certificate of Origin is provided to the customs administration of the Party.\nSection E – Tariff Elimination\nArticle IX: Tariff Elimination\n1. For purposes of Annex C-02.2 of the Agreement, each Party may notwithstanding that the requirements of Article E-02 and any other legal requirements imposed under its law have been satisfied, deny the applicable preferential tariff rate of duty set out in that Annex to an originating good imported into its territory:\n- (a) if, where contrary to the laws of that Party, the claim for preferential tariff treatment for the good is not supported by documentary evidence such as invoices, bills of lading or waybills that indicate the shipping route and all points of shipment and transshipment prior to the importation of the good into its territory; and\n- (b) if, where the good is shipped through or transshipped in the territory of a country that is not a Party under the Canada-Chile Free Trade Agreement, the importer of the good does not provide, on the request of that Party's customs administration, a copy of the customs control documents that indicate, to the satisfaction of the customs administration, that the goods remained under customs control while in the territory of such country.\nSection F – Final Provisions\nArticle X: Final Provisions\n1. For purposes of Chapter E of the Agreement and these Uniform Regulations, \"completed\" means completed, signed and dated.\n2. Each Party shall ensure that its customs procedures governed by the Agreement are in accordance with Chapter E of the Agreement and these Uniform Regulations.\n3. These Uniform Regulations shall enter into force on the date of the entry into force of the Agreement.\n4. For purposes of Chapter E of the Agreement and these Uniform Regulations, any reference to \"materials that are used in the production of the good\" or \"that are used in the production of a material that is used in the production of the good\" shall include materials that are incorporated into a good or material as defined in the Uniform Regulations for Chapter D.\nAnnex I.1a – Canada–Chile Free Trade Agreement\nCanada–Chile Free Trade Agreement – Certificate of Origin\nAnnex I.1d – Language of a Party\nFor purposes of these Uniform Regulations the language of a Party shall be, in the case of:\n- (a) Canada, English or French; and\n- (b) Chile, Spanish.\nAnnex II.3 – Corrected Declaration of Origin\nAn importer shall not be subject to penalties if, in the case of:\n- (a) Canada, the importer makes the corrected declaration within ninety days from the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) Chile, the importer makes the corrected declaration within 90 days from the date on which the importer has reason to believe that the declaration is incorrect and before the customs administration has initiated functions of verification or control of any kind.\nAnnex III.2 – Country-specific Definitions of \"Series of Importations\"\nFor purposes of Article E-03 of the Agreement, \"series of importations\" means, in the case of:\n- (a) Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good; and\n- (b) Chile, when there are two or more import entries covering a good arriving the same day or released the same day, but covered by one invoice.\nAnnex VI.9 – Common Standards for Written Questionnaires\n1. For purposes of Article VI.9 of these Uniform Regulations, the Parties will seek to agree on uniform questions to be included in a general questionnaire.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under Article E-06(1)(a) of the Agreement, it shall send the general questionnaire referred to in paragraph 1 of this Annex.\n3. For purposes of Article E-06(1)(a) of the Agreement, where the customs administration of a Party requires specific information not reflected in the general questionnaire, it may send a more specific questionnaire, according to the information required to determine whether the good that is the subject to the verification is an originating good.\n4. For purposes of Article VI of these Uniform Regulations, the verification questionnaires may, at the option of the exporter or producer, be completed in either the language of the Party into whose territory the good is imported, or the language of the Party in the territory in which the exporter or producer is located.\n5. Nothing in this Annex shall be interpreted to constrain the customs administration of a Party from requesting additional information in accordance with Article E-06(1)(a) of the Agreement and these Uniform Regulations.\nAnnex VI.23 – Rulings and Advance Rulings\nA person shall be entitled to rely on a ruling or advance ruling that is issued, in the case of:\n- (a) Canada, in accordance with Memorandum D11-11-1, National Customs Rulings (NCR) or pursuant to section 43.1(1) of the Customs Act (Advance Rulings);\n- (b) Chile, in accordance with the provisions established in the Compendium of Customs Regulations (Resolution No. 2.400, of 1985); other resolutions issued by the National Customs Service; Customs Ordinance (D.F.L. No. 30, of 30.04.83); and other complementary rules and laws.\nAnnex VII.2 – Common Standards for Information Required in the Application for an Advance Ruling\n1. For purposes of Article E-09(2) of the Agreement, each Party shall provide that a request for an advance ruling contain:\n- (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling, as the case may be hereinafter referred to as the applicant,\n- (b) where the applicant is (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producers of the good;\n- (c) where the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the customs administration of that Party, such person provide, in accordance with its laws, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorized to transact business as the agent of the applicant;\n- (d) a statement, on the basis of the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been the subject of (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling in the territory of either Party, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, on the basis of the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Party to whom the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete; and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including (i) a concise statement, within the scope of Article E-09(1) of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good.\n2. Where relevant to the issue that is the subject of the request for an advance ruling, the request shall include, in addition to the information referred to in paragraph 1:\n- (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the goods that has been issued to the applicant by the Party to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Party to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Party to classify the good, including (i) a full description of the good, including, where relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics, and (ii) where practical and useful, a sample of the good.\n3. Where the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request shall include;\n- (a) a listing of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification, if known; and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur.\n4. Where the request for an advance ruling involves the application of a regional value-content requirement, the applicant shall indicate whether the request is based on the use of the transaction value or the net cost method, or both.\n5. Where the request for an advance ruling involves the use of the transaction value method, the request shall include:\n- (a) information sufficient to calculate the transaction value of the good in accordance with Schedule II of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement with respect to the transaction of the producer of the good, adjusted to an FOB basis;\n- (b) information sufficient to calculate the value of each material that is a non-originating material or the origin of which is unknown that is used in the production of the good in accordance with Section 7, and, where applicable, Section 6(10) of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement; and\n- (c) with respect to each material that is claimed to be an originating material that is used in the production of the good, a complete description of the material including the basis on which it is considered that the material originates.\n6. Where the request for an advance ruling involves the use of the net cost method, the request shall include:\n- (a) a listing of all products, period, and other costs relevant to determining the total cost of the good referred to under the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement;\n- (b) a listing of all excluded costs to be subtracted from the total cost referred to under the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement;\n- (c) information sufficient to calculate the value of each material that is a non-originating material or the origin of which is unknown that is used in the production of the good in accordance with section 7 of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement;\n- (d) the basis for any allocation of costs in accordance with Schedule VI of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement; and\n- (e) the period over which the net cost calculation is to be made.\n7. Where the request for an advance ruling involves an issue of whether, with respect to a good or a material that is used in the production of a good, the transaction value of the good or the material is acceptable, the request shall include information sufficient to permit an examination of the factors enumerated in Schedules III or VII of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement, as applicable.\n8. Where the request for an advance ruling involves an issue of whether, with respect to an intermediate material under Article D-02(10) of the Agreement, the request shall contain sufficient information to determine the origin and value of the material in accordance with Article D-02(11).\n9. Where the request for an advance ruling is limited to the calculation of an element of a regional value content formula, in addition to the information required under paragraph 1, only that information set out under paragraphs 4, 5, and 6 which is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request.\n10. Where the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with Article VII.1 of these Uniform Regulations, in addition to the information required under paragraph 1, only that information, set out under paragraphs 2 and 3, which is relevant to the issue that is the subject of the advance ruling need be contained in the request.\nAnnex VII.8 – Country-specific Definitions of \"Importations of a Good\"\nFor purposes of Article E-09(7) of the Agreement, \"importations of a good\" means importations of a good:\n- (a) which, in the case of Canada, has been released pursuant to section 31 of the Customs Act ;\n- (b) which, in the case of Chile, has cleared customs in accordance with Book II, Title IV, of the Customs Ordnances of Chile (\"Ordenanza General de Aduana\") (DFL 30(83-04-13)).",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-24-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-24-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-24",
+    "marginal_note": "References",
+    "part": "Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4571-6-6 Legislative references: Customs Act Other references: D11-11-1 Superseded memorandum D: D11-4-24 dated November 28, 1997",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-24",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-24-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-26-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-26",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Uniform Regulations – Chapter V of the Canada–Costa Rica Free Trade Agreement (CCRFTA)",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulations for Chapter V of CCRFTA have been agreed to by the governments of Canada and Costa Rica. The Uniform Regulations elaborate in detail how the CCRFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter V, and are to be read in conjunction with that Chapter. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters, and producers in both countries.\n2. The Uniform Regulationswere implemented in Canada through Canadian legislation, regulations or departmental policy, all of which are reflected in departmental D-series Memoranda.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-26-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-26-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-26",
+    "marginal_note": "Appendix",
+    "part": "Uniform Regulations – Chapter V of the Canada–Costa Rica Free Trade Agreement (CCRFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Uniform Regulations for the Interpretation, Application and Administration of Chapter V (Customs Procedures) of the Canada-Costa Rica Free Trade Agreement\nThe Government of Canada and the Government of the Republic of Costa Rica, pursuant to Article V.11.1 of the Canada – Costa Rica Free Trade Agreement, adopt the following Uniform Regulationsregarding the interpretation, application and administration of Chapter V of the Canada – Costa Rica Free Trade Agreement hereinafter \"the Agreement\".\nSection I – Certification of Origin\nArticle I – Certificate of Origin\n1. The Certificate of Origin referred to in Article V.1.1 of the Agreement is the document to be used to certify that a good exported from the territory of one Party into the territory of the other Party qualifies as originating and, as a result, can be imported under the preferential tariff treatment established pursuant to Article III.3 of the Agreement, satisfying the other requirements established in the Agreement and in these Uniform Regulations.\n2. The Certificate of Origin referred to in Article V.1.1 of the Agreement will be:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I.2 (a) ;\n- (b) in a printed format or in such other medium or format that will be reproduced freely as may be approved by the customs administration of the Party into whose territory the good is imported;\n- (c) completed by the exporter in accordance with these Uniform Regulations , including any instructions contained in the Certificate of Origin set out in Annex I.2 (a) ; and\n- (d) at the option of the exporter, completed in either the language of the Party into whose territory the good is imported or the language of the Party from whose territory the good is exported in accordance with Annex I.2 (d) .\n3. For purposes of Article V.1.5 (a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party.\nArticle II – Obligations Regarding Importations\n1. For purposes of Article V.2.1 (a) of the Agreement, \"valid Certificate of Origin\" means a Certificate of Origin that the exporter of the good in a territory of a Party completes in accordance with the requirements set out in Article I of these Uniform Regulations.\n2. For purposes of Article V.2.1 (c) of the Agreement:\n- (a) the importer will, upon the request of the customs administration of the Party into whose territory the good is imported, provide a written translation of the Certificate of Origin in the language of that Party, and\n- (b) where the customs administration of the Party into whose territory the good is imported determines that a Certificate of Origin is illegible, defective or has not been completed in accordance with Article I of these Uniform Regulations, the importer will be granted a period of no fewer than ten (10) days to provide a copy of the new or corrected Certificate of Origin as requested by the Customs Administration.\n3. An importer that makes a corrected declaration of origin pursuant to Article V.2.1 (d) and 2 (b) of the Agreement, and pays any duties owing, as established in Annex II.3, will not be subject to penalties pursuant to Article V.2.2 (b) of the Agreement.\n4. Where as a result of an origin verification conducted under Article V.6 of the Agreement, the customs administration of a Party determines that a good that is covered by a Certificate of Origin that is applicable to multiple imports of identical goods in accordance with Article V.1.5 (b) of the Agreement does not qualify as an originating good, such Certificate will not be used to claim preferential tariff treatment for those identical goods after the date that the written determination is provided under Article V.6.12 of the Agreement.\n5. The provisions of Article V.2 of the Agreement do not exempt the importer from the obligation to pay customs duties and other tax obligations under the applicable law of the importing Party when the customs administration denies preferential tariff treatment to the imported good or goods, pursuant to Articles V.6.3, V.6.6 or V.6.12 of the Agreement, or when, based on verification, differences in the amount due are determined.\nArticle III – Exceptions\n1. The statement referred to in Article V.3 (a) of the Agreement will be equivalent in substance to the statement set out in Annex III.1 of these Uniform Regulations.\n2. The statement may be in electronic form or attached to the invoice covering the goods, be handwritten or typed or stamped on the invoice itself, where required by the customs administration of the Party into whose territory the good is imported.\n3. For purposes of Article V.3 of the Agreement, \"series of importations\" is defined in Annex III.3.\nArticle IV – Obligations Regarding Exportations\n1. For purposes of Article V.4.3 of the Agreement, no Party may impose penalties on an exporter or producer of a good in its territory where the exporter or producer provides, prior to the commencement of an investigation by officials of that Party with authority to conduct a criminal investigation regarding the Certificate of Origin, the written notification referred to in Article V.4.1 (b) of the Agreement.\n2. For purposes of Article V.4.1 (b) of the Agreement, where the customs administration of a Party provides an exporter or producer of a good with a determination under Article V.6.12 of the Agreement that the good is a non-originating good, the exporter or producer will notify all persons to whom it gave a Certificate of Origin with regard to the good affected by the determination.\nSection II – Administration and Enforcement\nArticle V – Records\n1. The documentation and records required to be maintained under Article V.5 of the Agreement will be kept in such a manner as to enable an officer of the customs administration of a Party, in conducting a verification of origin under Article V.6 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made with respect to a good imported into its territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed with respect to a good exported to the territory of the other Party.\n2. Importers, exporters and producers in the territory of a Party that are required to maintain documentation or records under Article V.5 of the Agreement will be permitted to maintain such documentation and records in electronic or magnetic form, in accordance with that Party's law, provided that the documentation or records can be retrieved and printed.\n3. Exporters and producers that are required to maintain records pursuant to Article V.5 (a) of the Agreement will make those records available for inspection by an officer of the customs administration of a Party conducting a verification visit and provide facilities for inspection thereof, subject to the notification and consent requirements provided for in Article V.6.4 of the Agreement.\n4. A Party may deny preferential tariff treatment to a good that is the subject of a verification where the exporter, producer or importer of the good that is required to maintain records or documentation under Article V.5 of the Agreement:\n- (a) fails to maintain records or documentation relevant to determining the origin of the good in accordance with the requirements of the Agreement and these Uniform Regulations, subject to the provisions of paragraph 5; or\n- (b) denies access to the records or documentation.\n5. Where the customs administration of a Party finds during the course of an origin verification that a producer of a good in the territory of the other Party has failed to maintain its records in accordance with the Generally Accepted Accounting Principles applied in the territory of the Party in which the good is produced, as required by Article IV.13 (d) of the Agreement, the producer will be given an opportunity to record its costs in accordance with those Generally Accepted Accounting Principles within sixty (60) days of being informed in writing by the customs administration that the records have not been maintained in accordance with those Generally Accepted Accounting Principles.\nArticle VI – Origin Verifications\n1. For purposes of and according to Article V.6.1 (c) of the Agreement, the customs administration of a Party may, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Article V.6.1 (a) and (b) of the Agreement, conduct a verification of origin with respect to a good that is imported into its territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Party, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method customarily used by the customs administration of the Party conducting the verification.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under paragraph 1 (b) , it may, on the basis of a response of an exporter or producer to a written communication referred to in paragraph 1 (b) , issue a determination under Article V.6.12 of the Agreement in order to determine:\n- (a) that the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or\n- (b) that the good qualifies as an originating good.\n3. Where the producer of a good chooses to calculate the regional value content of a good under the net cost method as set out in Article IV.2.3 of the Agreement, the customs administration of the Party into whose territory the good was imported will not, during the time period over which the net cost has been calculated, verify the regional value content in respect of the good.\n4. The written questionnaire pursuant to Article V.6.1 (a) of the Agreement or verification letter referred to in paragraph 1 (a) , will indicate the time period the exporter or producer has, which will not be less than thirty (30) days from the date of receipt, to complete and return the questionnaire or the information and documentation required and may include notice of denial of preferential tariff treatment in the event the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period.\n5. During the period indicated in Article V.6.2 of the Agreement and in paragraph 4, the exporter or producer may, one time only, make a written request to the customs administration of the Party of import to extend the time period, which will be granted and which will not be longer than 30 days.\n6. When the customs administration of a Party has received the completed questionnaire or the information and documentation required by a verification letter pursuant to Article V.6.1 of the Agreement and paragraph 1, and believes that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer, through a questionnaire, note or any further verification means, which must be subject to the provisions of paragraphs 4 and 5.\n7. For purposes of the provisions of Article V.6 of the Agreement, all communication to the exporter or producer and to the Customs administration of the Party of export, will be sent by any means that can produce a confirmation of receipt. The periods referred to in this article will begin from the date of such receipt.\n8. For purposes of Article V.6.7 of the Agreement, a notice of postponement of a verification visit will be made in writing and will be sent to the address of the customs office that sent the notice of intent to conduct a verification visit.\n9. For purposes of Article V.6.10 of the Agreement, an exporter or producer of a good will identify to the customs administration conducting a verification visit any observers designated to be present during such visit.\n10. Each Party will identify to the other Party, on or before the date the Agreement enters into force, the office to which notice will be sent under Article V.6.4 (a) (ii) of the Agreement.\n11. Where any changes are made to the information referred to in Article V.6.5 of the Agreement, written notification to the exporter or the producer and the customs administration of the Party of export is required when the information is under Article V.6.5 (e) and a new notice under Article V.6.4 of the Agreement is required when the information under Articles V.6.5 (a) , (b) , (c) , (d) or (f) is changed .\n12. The common standards for the written questionnaires and verification letters referred to in Article V.6.1 of the Agreement are set out in Annex VI.12.\n13. The customs administration of a Party may, for purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Party, in which case the failure or refusal of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.\n14. Nothing in this Article will limit any right accorded under Chapter V of the Agreement to the exporter or producer of a good in the territory of a Party by virtue of the fact that such exporter or producer is also the importer of the good in the territory of the Party in which preferential tariff treatment is claimed.\n15. For the purposes of Article V.6 of the Agreement, where the Customs Administration of a Party determines that a good does not originate as the result of an origin verification, it will provide a period of no less than ten (10) days for the exporter or producer to provide additional information that will be taken into account prior to completing the verification.\n16. For purposes of Article V.6.13 of the Agreement, \"pattern of conduct\" means repeated instances of false or unsupported representations by an exporter or producer of a good in the territory of a Party that are established by the customs administration of the other Party on the basis of at least two origin verifications of two or more importations of the goods that result in at least two written determinations being sent to that exporter or producer pursuant to Article V.6.12 of the Agreement, that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n17. For purposes of Article V.6.15 of the Agreement, \"consistent treatment\" means the established application by the customs administration of a Party, based on the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer over a period of not less than two (2) years immediately prior to the date that the Certificate of Origin for the good that is the subject of the determination under Article V.6.14 of the Agreement, was completed, provided that with respect to those importations:\n- (a) such materials had not been accorded a different tariff classification or value by one or more district, regional or local offices of that customs administration on the date of such determination; and\n- (b) the tariff classification or value of such materials is not the subject of a verification, review or appeal by that customs administration on the date of such determination.\n18. For purposes of Article V.6.15 of the Agreement, a person will be entitled to rely on a ruling or advance ruling in accordance with Annex VI.18.\n19. A ruling or advance ruling referred to in paragraph 18 that is issued by the customs administration of a Party will remain in force until modified or revoked in accordance with Article V.9.6 of the Agreement.\n20. No modification or revocation of a ruling referred to in paragraph 18, other than an advance ruling, may be applied to a good that was the subject of the ruling and that was imported prior to the date of such modification or revocation unless:\n- (a) the person to whom the ruling was issued has not acted in accordance with its terms and conditions;\n- (b) there has been a change in the material facts or circumstances on which the ruling was based ; or\n- (c) the person to whom it was issued has testified falsely about or has omitted substantial facts and circumstances upon which the resolution was based.\n21. For purposes of Article V.6.14 of the Agreement, reference to the phrase, \"one or more materials used in the production of the good\" means materials that are used in the production of the good or that are used in the production of a material that is used in the production of the good.\n22. Article V.6.15 (a) of the Agreement, in relation to Article V.6.14 of the Agreement, includes:\n- (a) a ruling or advance ruling that is issued with respect to a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good; or\n- (b) the consistent treatment accorded to the entry of a material that is used in the production of the good or that is used in the production of a material used in the production of the good.\n23. The verification of origin of a material used in the production of a good will be conducted in accordance with Article V.6 of the Agreement and this Article.\n24. The customs administration of a Party, in conducting a verification of a material that is used in the production of a good pursuant to paragraph 23, may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs administration access to information required to make a determination of whether the material is an originating material by the following or other means:\n- (a) denial of access to its records;\n- (b) failure to respond to a verification questionnaire or letter; or\n- (c) refusal to consent to a verification visit within thirty (30) days of receipt of notification under Article V.6.4 of the Agreement.\n25. A party will not consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article V.6.8 of the Agreement.\nSection III – Advance Rulings\nArticle VII – Advance Rulings\n1. For purposes of Article V.9 of the Agreement, the customs administration of a Party will issue an advance ruling to an exporter or a producer in the territory of the other Party, with respect to a material used in the production of a good in the territory of that other Party, provided that the good is to be subsequently imported into the territory of the Party issuing the ruling on any matter covered by Article V.9 (a) through (e) of the Agreement with respect to that material.\n2. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex VII.2.\n3. For purposes of Article V.9 of the Agreement, an application to a Party's customs administration for an advance ruling will be completed in the language of that Party, as set forth in Annex I.2 (d) .\n4. Subject to paragraphs 5 and 6, the customs administration to which the application is made will issue an advance ruling within one hundred twenty (120) days after it receives all information reasonably required to process the application, including, where appropriate, a sample of the good or materials in question and any supplemental information that may be required.\n5. Each Party may provide that, where an application for an advance ruling is made to its customs administration that involves an issue that is the subject of:\n- (a) a verification of origin,\n- (b) a review by or appeal to the customs administration, or\n- (c) judicial or quasi-judicial review in its territory,\nthe customs administration may decline to issue the advance ruling.\n6. For purposes of ArticleV.9.3 of the Agreement, where the customs administration of a Party determines that an application for an advance ruling is incomplete, it may decline to further process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the period within which the applicant must provide the information, which will not be less than thirty (30) days; and\n- (b) the applicant has failed to provide the information within the period specified.\n7. Nothing in paragraph 5 or 6 will be construed so as to prevent a person from reapplying for an advance ruling.\n8. For purposes of Article V.9.7 of the Agreement, \"importations of a good\" is defined in Annex VII.8.\nSection IV – Review and Appeal of Advance Rulings and Origin Determinations\nArticle VIII – Review and Appeal\n1. A denial of preferential tariff treatment to a good by the customs administration of a Party under these Uniform Regulationsmay be appealed under Article V.10 of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Article V.6.3 or V.6.6 of the Agreement.\n2. Where an advance ruling is issued under Article V.9 of the Agreement or paragraph 1 of Article VII of these Uniform Regulations, a modification or revocation of the advance ruling will be subject to review and appeal under Article V.10 of the Agreement.\nSection V – Uniform Regulations\nArticle IX – Uniform Regulations\n1. For purposes of Chapter V of the Agreement and these Uniform Regulations, \"completed\" means completed, signed and dated.\n2. Each Party will ensure that its customs procedures governed by the Agreement are in accordance with Chapter V of the Agreement and these Uniform Regulations.\n3. These Uniform Regulations will become effective on the date of the entry into force of the Agreement.\nAnnex I.2 (a)\nCertificate of Origin – Canada-Costa Rica Free Trade Agreement\nAnnex I.2 (d) – Language of a Party\nFor purposes of these Uniform Regulations the language of a Party will be, in the case of:\n- (a) Canada: English or French; and\n- (b) Costa Rica: Spanish.\nAnnex II.3 – Corrected Declaration of Origin\nAn importer will not be subject to penalties if, in the case of:\n- (a) Canada, the importer presents a corrected declaration within ninety (90) days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) Costa Rica, the importer presents a corrected declaration before any administrative act is taken that supports what was declared in documentary form, or no procedure for physical inspection of the goods has been initiated.\nAnnex III.1 – Statement\nFor purposes of Article V.3 (a) of the Agreement, the \"statement\" to be considered will read as follows:\n\"I certify that the goods referenced in this invoice/sales contract originate under the rules of origin specified for these goods in the Canada – Costa Rica Free Trade Agreement (CCRFTA) and that further production or any other operation outside the territories of the parties has not occurred subsequent to production in the territories\".\nSignature/Date\nAnnex III.3 – Country-Specific Definition of \"Series of Importations\"\nFor purposes of Article V.3 of the Agreement, \"series of importations\" means, in the case of:\n- (a) Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good; and\n- (b) Costa Rica, when two or more Customs import declarations are presented covering goods entering in the same shipment and released under one or more commercial invoices from the same exporter.\nAnnex VI.12 – Common Standards for Written Questionnaires and Verification Letters\n1. For purposes of Article VI.12 of these Uniform Regulations, the Parties will seek to agree on uniform questions to be included in the general questionnaire.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under Article V.6.1 (a) of the Agreement, it will send the general questionnaire referred to in paragraph 1 of this Annex.\n3. For purposes of Article V.6.1 (a) of the Agreement, where the customs administration of a Party requires specific information not reflected in the general questionnaire, it may send a more specific questionnaire, based on the information required to determine whether the good subject to verification is an originating good.\n4. For purposes of Article VI of these Uniform Regulations, the verification questionnaires may, at the option of the exporter or producer, be completed in either the language of the Party into whose territory the good is imported, or the language of the Party in the territory where the exporter or producer is located.\n5. For purposes of Article V.6 of the Agreement, information regarding the possibility of a single extension of the time limit for providing information will be included with the questionnaires and letters. Details regarding who should be contacted to make such a request will also be included.\n6. Nothing in this Annex will be interpreted to constrain the customs administration of a Party from requesting additional information in accordance with Article V.6.1 of the Agreement and these Uniform Regulations.\nAnnex VI.18 – Rulings and Advance Rulings\nA person will be entitled to rely on a ruling or advance ruling that is issued, in the case of:\n- (a) Canada, in accordance with Departmental Memorandum D11-11-1, National Customs Rulings (NCR) or pursuant to Section 43.1(1) of the Customs Act (Advance Rulings); and\n- (b) Costa Rica, pursuant to a technical criterion on tariff classification or the value of goods provided in Article 85 of the General Customs Law (Law 7557 of Nov. 8, 1995), or the circular(s) or resolution(s) issued by the General Customs Administration.\nAnnex VII.2 – Common Standards for Information Required in the Application for an Advance Ruling\n1. For purposes of Article V.9.2 of the Agreement, each Party will provide that a request for an advance ruling contain:\n- (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling, as the case may be, hereinafter referred to as the applicant;\n- (b) where the applicant is (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good;\n- (c) where the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the customs administration of that Party, such person must provide, in accordance with applicable law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorized to transact business as the agent of the applicant;\n- (d) a statement, based on the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been the subject of (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling in the territory of either Party, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, based on the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Party to whom the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete, and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including (i) a concise statement, within the scope of Article V.9.1 of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good.\n2. Where relevant to the issue that is the subject of the request for an advance ruling, the request will need to include, in addition to the information referred to in paragraph 1:\n- (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Party to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Party to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Party to classify the good, including: (i) a full description of the good, including, where relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics, and (ii) where practical and useful, a sample of the good.\n3. Where the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request will need to include:\n- (a) a listing of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification, and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operation occur.\n4. Where the request for an advance ruling involves the application of a regional value-content requirement, the applicant will need to indicate whether the request is based on the use of the transaction value or the net cost method, or both.\n5. Where the request for an advance ruling involves the use of the transaction value method, the request will need to include information sufficient to calculate the transaction value of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article IV.2.2 of the Agreement.\n6. Where the request for an advance ruling involves the use of the net cost method, the request will need to include:\n- (a) information sufficient to calculate the net cost value of the good in accordance with Article IV.2.3 of the Agreement;\n- (b) the period over which the net cost calculation is to be made.\n7. Where the request for an advance ruling involves an issue of whether, with respect to a good or a material that is used in the production of a good, the transaction value of the good or the material is acceptable, the request will need to include information sufficient to permit an examination of the factors enumerated in Articles IV.2.6, IV.2.7 and IV.2.8 of the Agreement.\n8. Where the request for an advance ruling is limited to the calculation of an element of a regional value content formula, in addition to the information required under paragraph 1, only that information set out under paragraphs 4, 5 and 6 that is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request.\n9. Where the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with Article VII.1 of these Uniform Regulations, in addition to the information required under paragraph 1, only that information, set out under paragraphs 2 and 3, which is relevant to the issue that is the subject of the advance ruling need be contained in the request.\nAnnex VII.8 – Country-Specific Definitions of \"Importations of a Good\"\nFor purposes of Article V.9.7 of the Agreement, \"importations of a good\" means importations of a good that:\n- (a) in the case of Canada, has been released pursuant to Section 31 of the Customs Act ; and\n- (b) in the case of Costa Rica, has been made pursuant to the General Customs Law (Law 7557 of Nov. 8, 1995) and its Regulations (Executive Decree No. 25270-H of June 28, 1996) and other established procedures.",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-26-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-26-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-26",
+    "marginal_note": "References",
+    "part": "Uniform Regulations – Chapter V of the Canada–Costa Rica Free Trade Agreement (CCRFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: D11-11-1 Superseded memorandum D: D11-4-26 dated December 30, 2002",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-26",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-26-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-28-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-28",
+    "marginal_note": "Legislation",
+    "part": "Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations Proof of Origin of Imported Goods Regulations",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-28-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-28-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-28",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)",
+    "division": "",
+    "heading": "",
+    "text": "1. The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations , further described in Memorandum D11-4-4 , Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff , stipulate that goods imported under the General Preferential Tariff or Least Developed Country Tariff must be shipped directly, with or without transhipment, from the country in which they originate.\n2. \"Shipped directly\" is defined in subsection 17(1) of the Customs Tariff as \"…goods are conveyed to Canada from that other country on a through bill of lading to a consignee in Canada\".\n3. The through bill of lading is one single document that accompanies the goods and states clearly the transportation route from the shipper in the producing country to a consignee in Canada.\n4. The Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations exempt goods originating in Haiti from the condition of direct shipment on a through bill of lading.\n5. For the purposes of entitlement to the benefits of the General Preferential Tariff or Least Developed Country Tariff the Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations allow goods originating in Haiti to be transhipped through a port in the Dominican Republic and conveyed from that port on a through bill of lading to a consignee in Canada.\n6. This exemption does not apply to the proof of origin requirements. Proof of origin showing that the goods originate in Haiti must be presented to the Canada Border Services Agency ( CBSA ) pursuant to section 4 of the Proof of Origin of Imported Goods Regulations , as excerpted in Memorandum D11-4-2, Proof of Origin . Failure to furnish proof of origin when requested by an officer of the CBSA will result in the withdrawal of the benefits of the General Preferential Tariff or Least Developed Country Tariff and may result in the application of Administrative Monetary Penalty C152 - \"Importer or owner of goods failed to furnish the proof of origin upon request.\"\n7. This memorandum comes into effect with the effective date of the Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations , and is valid for the duration of these regulations.\nAdditional Information\n8. Information on the entry and accounting procedures for goods originating in Haiti and transhipped through the Dominican Republic when other supporting documentation respecting the shipment of goods is unavailable at the time of accounting, may be found in Memorandum D17-1-13, Interim Accounting (Provisional Documentation) .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-28-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-28-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-28",
+    "marginal_note": "References",
+    "part": "Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations , Proof of Origin of Imported Goods Regulations Other references: D11-4-2 , D11-4-4 , D17-1-13 Superseded memorandum D: D11-4-28 dated April 13, 2010",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-28",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-28-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-29-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-29",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Panama Free Trade Agreement ( CPAFTA )",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulationselaborate in detail how CPAFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter Four. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters, and producers in Canada and Panama.\nAdditional Information\n2. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix - Memorandum of Understanding between the Government of Canada and the Government of the Republic of Panama Concerning Uniform Regulations for the Interpretation, Application and Administration of Chapter Four of the Free Trade Agreement Between Canada and the Republic of Panama\nThe Government of Canada (\"Canada\") and the Government of the Republic of Panama (\"Panama\"), hereinafter referred to as the \"Participants\", pursuant to Article 4.12 of the Customs Procedures Chapter of the Free Trade Agreement Between Canada and the Republic of Panama (\"the Agreement\"); wishing to establish uniform regulations for the interpretation, application and administration of Chapter Four (Customs Procedures) of the Agreement; Have come to the following understanding:\nCertificate of Origin\n1. The Participants will ensure that the Certificate of Origin referred to in Article 4.02 of the Agreement is:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I;\n- (b) in a printed or electronic format or in such other medium as may be approved by the customs administration of the Participant into whose territory the good is imported; and\n- (c) completed by the exporter in accordance with this Memorandum of Understanding, including any instructions contained in the Certificate of Origin set out in Annex I.\n2. The Participants understand that for the purposes of Article 4.02(5) (a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Participant; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Participant.\nRegarding Importations\n3. The Participants will not subject to penalties an importer that makes a corrected declaration of origin pursuant to Article 4.03(1) (d) of the Agreement, and pays any duties owing, in accordance with Article 4.03(3) (b) , where:\n- (a) in the case of Canada, the importer submits a corrected declaration within ninety (90) days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) in the case of Panama, the importer submits a corrected declaration within ninety (90) days of the date on which the importer has reason to believe the certificate of origin is incorrect, prior to the error being detected by the customs administration, either before or after the physical review of the goods by the customs administration.\n4 . The Participants understand that, where, as a result of an origin verification conducted under Article 4.07 of the Agreement, the customs administration of a Participant determines that a good covered by a Certificate of Origin that applies to multiple importations of identical goods in accordance with Article 4.02(5) (b) of the Agreement does not qualify as an originating good, that Certificate may not be used to claim preferential tariff treatment for identical goods imported after the date that the written determination is provided under Article 4.07(14) of the Agreement.\nExceptions\n5. (a) The Participants will ensure that the statement referred to in Article 4.04 (a) of the Agreement is equivalent in substance to the following: \"I certify that the goods referred to in this invoice/sales contract originate under the rules of origin specified for these goods in the Free Trade Agreement between Canada and the Republic of Panama and that further production or any other operation outside the territories of the Participants has not occurred subsequent to production in the territories\". Signature: ____________________ Date: ____________________ (b) The statement, where required by the customs administration of the Participant into whose territory the good is imported, will be attached to, or handwritten, stamped or typed on the invoice for the good. 6 . The Participants understand that for the purposes of Article 4.04 of the Agreement, \"series of importations\" means two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good. Records 7 . The Participants will require that the documentation and records maintained under Article 4.06 of the Agreement be maintained in such a manner as to enable an officer of the customs administration of a Participant, in conducting a verification of origin under Article 4.07 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which: (a) in the case of an importer, a claim for preferential tariff treatment was made for a good imported into that Participant's territory; and (b) in the case of an exporter or producer, a Certificate of Origin was completed for a good exported to the territory of the other Participant. 8. The Participants will ensure that exporters and producers that are required to maintain records pursuant to Article 4.06(1) (a) of the Agreement, subject to the notification and consent requirements provided for in Article 4.07(5) of the Agreement, make those records available for inspection by an officer of the customs administration of a Participant conducting a verification visit and provide facilities for that inspection. Origin Verifications 9. The Participants understand that for the purposes of Article 4.07(1) (d) of the Agreement, the customs administration of a Participant may conduct a verification of origin with respect to a good that is imported into that Participant's territory by means of any method customarily used by the customs administration of the Participant conducting the verification. 10. The Participants understand that where their respective customs administrations conduct a verification under Article 4.07(1) of the Agreement, they may issue, on the basis of a response of an exporter or producer to a communication referred to in Article 4.07(1), a written determination under Article 4.07(14) of the Agreement in order to determine: (a) that the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or (b) that the good qualifies as an originating good. 11. The Participants understand that, for the purposes of Article 4.07(11) of the Agreement, the customs administration conducting a verification visit will require an exporter or producer of a good to identify to that customs administration any observers designated to be present during that visit. 12. The common standards for the written questionnaires referred to in Article 4.07(1) (b) of the Agreement are set out in Annex II . Advance Rulings 13. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex III . 14. The Participants understand that for the purposes of Article 4.10 of the Agreement, an application to the customs administration of a Participant for an advance ruling will be completed in the language of that Participant, as set forth in paragraph 21 of this Memorandum of Understanding. 15. The Participants understand that for the purposes of Article 4.10(3) of the Agreement, if the customs administration of a Participant determines that an application for an advance ruling is incomplete, it may decline to process the application provided that: (a) it has notified the applicant of any supplemental information required and of the period, which will not be less than thirty (30) days, within which the applicant must provide the information; and (b) the applicant has failed to provide the information within the period specified. 16. The Participants understand that paragraph 4.10(4) of the Agreement and paragraph 3 will not be construed to prevent a person from reapplying for an advance ruling. 17. For the purposes of Article 4.10(8) of the Agreement, \"importations of a good\" is defined as: (a) in the case of Canada, goods released pursuant to Section 31 of the Customs Act ; and (b) in the case of Panama, Chapter I, Title V (Custom Regimes) in Cabinet Decree No. 41 (December 11, 2002). Review and Appeal 18. The Participants understand that a determination of origin of a good by the customs administration of a Participant may be subject to review or appeal in accordance with Article 4.11 of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Articles 4.07(4) and 4.07(7) of the Agreement. 19. The Participants understand that where an advance ruling is issued under Article 4.10 of the Agreement, a modification or revocation of the advance ruling will be subject to review or appeal under Article 4.11 of the Agreement. Miscellaneous 20. For the purposes of Chapter 4 of the Agreement and the Memorandum of Understanding, \"completed\" means completed, signed and dated. 21. The Participants understand that, for the purposes of this Memorandum of Understanding, the language of a Participant will be as follows: (a) in the case of Canada: English or French; and (b) in the case of Panama: Spanish. 22. Each Participant will ensure that its customs procedures governed by the Agreement are consistent with Chapter 4 of the Agreement and this Memorandum of Understanding. Entry into Effect, Modification and Termination 23. This Memorandum of Understanding will enter into effect on the date of entry into force of the Agreement. 24. The Participants may amend this Memorandum of Understanding in writing at any time by mutual consent. 25. This Memorandum of Understanding will cease to have effect on termination of the Agreement. Annex I - Form BSF631, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Panama , is available on the Canada Border Services Agency ( CBSA ) Web site. Annex II - Common Standards for Written Questionnaires 1. For the purposes of paragraph 12 of this Memorandum of Understanding, the Participants will seek to decide on uniform questions to be included in the general questionnaire. 2. Subject to paragraph 3, where the customs administration of a Participant conducts a verification under Article 4.07(1) (b) of the Agreement, it will send to the exporter or producer the general questionnaire referred to in paragraph 1 of this Annex. 3. For the purposes of Article 4.07(1) (b) of the Agreement, where the customs administration of a Participant requires specific information not provided in the general questionnaire, it may send to the exporter or producer a more specific questionnaire based on the information required to determine whether the good subject to verification is an originating good. 4. For the purposes of paragraph 12 of this Memorandum of Understanding, the questionnaires, at the option of the exporter or producer, may be completed in either the language of the Participant into whose territory the good is imported or the language of the Participant in the territory where the exporter or producer is located. Annex III - Common Standards for Information Required in the Application for an Advance Ruling 1. For the purposes of Article 4.10(2) of the Agreement, the Participants understand that a request for an advance ruling will include the following: (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling; (b) where the applicant is: (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good; (c) where the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either: (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the customs administration of that Participant, that person provide, in accordance with applicable law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorized to transact business as the agent of the applicant; (d) a statement, based on the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been, the subject of: (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling, in the territory of either Participant, and if so, a brief statement setting forth the status or disposition of the matter; (e) a statement, based on the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Participant to whom the request for the advance ruling has been made; (f) a statement that the information presented is accurate and complete; and (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including: (i) a concise statement, within the scope of Article 4.10(1) of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good. 2. Where relevant to the issue that is the subject of the request for an advance ruling, the request must include, in addition to the information referred to in paragraph 1: (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Participant to whom the request for an advance ruling is made; and (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Participant to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Participant to classify the good, including: (i) a full description of the good, including, where relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs or schematics, and (ii) where practical and useful, a sample of the good. 3. Where the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request must include: (a) a list of each material that is used in the production of the good; (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates; (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification; and (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur. 4. Where the request for an advance ruling involves a value test, the applicant must indicate whether the request is based on the use of the transaction value or the net cost, or both. 5. Where the request for an advance ruling involves the use of the transaction value, the request must include information sufficient to calculate the transaction value of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article 3.04 of the Agreement. 6. Where the request for an advance ruling involves the net cost of the good, the request must include: (a) information sufficient to calculate the net cost of the good in accordance with Article 3.06 of the Agreement; and (b) the period over which the net cost calculation is to be made. 7. Where the request for an advance ruling is limited to the calculation of a value test, in addition to the information required under paragraph 1, only that information set out under paragraphs 4, 5 and 6 that is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request. References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Other references: Superseded memorandum D:",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-29-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-29-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-29",
+    "marginal_note": "References",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Panama Free Trade Agreement ( CPAFTA )",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Other references: Superseded memorandum D:",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-29",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-29-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-30-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-30",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Uniform Regulations – Chapter Five of the Canada-Honduras Free Trade Agreement ( CHFTA )",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulations elaborate in detail how CHFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter Five. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters, and producers in Canada and Honduras.\nAdditional Information\n2. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix - Memorandum of Understanding between Canada and the Republic of Honduras Concerning Uniform Regulations for the Interpretation, Application and Administration of Chapter Five of the Free Trade Agreement between Canada and the Republic of Honduras\nCanada and the Republic of Honduras , hereinafter referred to as the \"Participants\",\nPursuant to Article 5.12 of the Customs Procedures Chapter of the Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on 5 November 2013 (\"the Agreement\");\nWishing to establish Uniform Regulationsfor the interpretation, application, and administration of Chapter Five (Customs Procedures) of the Agreement;\nHave come to the following understanding:\nCertificate of Origin\n1. The Participants will ensure that the Certificate of Origin referred to in Article 5.2 of the Agreement is:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I;\n- (b) in a printed format or in another medium or format, provided that the medium or format is accepted by the competent authority of the Participant into whose territory the good is imported; and\n- (c) completed by the exporter in accordance with this Memorandum of Understanding and in accordance with any instructions contained in the Certificate of Origin set out in Annex I.\n2. The Participants understand that for purposes of Article 5.2(5) (a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Participant; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Participant.\nImportations\n3. For purposes of Article 5.3(1) (a) of the Agreement, \"valid Certificate of Origin\" means a Certificate of Origin that the exporter of the good in the territory of a Participant completes in accordance with the requirements set out in paragraphs 1 and 2 of this Memorandum of Understanding.\n4. The Participants understand that, for purposes of Article 5.3(1) (c) of the Agreement, when the customs administration of the Participant into whose territory the good is imported determines that a Certificate of Origin is illegible, defective or has not been completed in accordance with paragraphs 1 and 2 of this Memorandum of Understanding, the importer will have at least 10 days to provide a copy of the new or corrected Certificate of Origin as requested by the customs administration.\n5. If an importer makes a corrected declaration of origin and pays any duties owing pursuant to Article 5.3(1) (d) of the Agreement, the Participants will not impose a penalty pursuant to Article 5.3(2) (b) of the Agreement when:\n- (a) in the case of Canada, the importer presents a corrected declaration of origin within 90 days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) in the case of Honduras, an importer presents a corrected declaration of origin prior to the start of an administrative action intended to corroborate or perform a verification or control.\n6. The Participants understand that when, as a result of an origin verification conducted under Article 5.7 of the Agreement, the competent authority of a Participant determines that a good covered by a Certificate of Origin that applies to multiple importations of identical goods in accordance with Article 5.2(5) (b) of the Agreement does not qualify as an originating good, that Certificate of Origin may not be used to claim preferential tariff treatment for identical goods imported after the date that the written determination is provided under Article 5.7(12) of the Agreement.\nExceptions\n7. (a) The Participants will ensure that the statement referred to in Article 5.4 (a) of the Agreement is equivalent in substance to the following: “I certify that the goods referred to in this invoice/sales contract originate under the rules of origin specified for these goods in the Free Trade Agreement between Canada and the Republic of Honduras and that further production or any other operation outside the territories of Canada and the Republic of Honduras has not occurred subsequent to production in the territories”. Signature: ____________________ Date: ____________________ (b) The Participants understand that this statement may be in electronic form or attached to the invoice covering the goods, be handwritten or typed or stamped on the invoice itself, when required by the customs administration of the Participant into whose territory the good is imported.\n8. The Participants understand that for purposes of Article 5.4 of the Agreement, \"series of importations\" means 2 or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good.\nExportations\n9. For purposes of Article 5.5(3) of the Agreement, neither Participant may impose penalties on an exporter or producer of a good in its territory when the exporter or producer provides, prior to the commencement of an investigation by officials of that Participant with authority to conduct an investigation regarding the Certificate of Origin, the written notification referred to in Article 5.5(1) (b) of the Agreement.\n10. The Participants understand that when, for purposes of Article 5.5(1) (b) of the Agreement, the competent authority of a Participant provides an exporter or producer of a good with a determination under Article 5.7(12) of the Agreement that the good is a non-originating good, the exporter or producer will notify all persons to whom it gave a Certificate of Origin with regard to the good affected by the determination.\nRecords\n11. The Participants will require that the documentation and records maintained under Article 5.6 of the Agreement be maintained in such a manner as to enable the competent authority of a Participant, in conducting a verification of origin under Article 5.7 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made for a good imported into that Participant's territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed for a good exported to the territory of the other Participant.\n12. The Participants will ensure that importers, exporters and producers in the territory of a Participant that are required to maintain documentation or records under Article 5.6 of the Agreement are permitted to maintain such documentation and records in electronic form, in accordance with that Participant's domestic law, provided that the documentation or records can be retrieved and printed.\n13. The Participants will ensure that exporters and producers that are required to maintain records pursuant to Article 5.6(1) of the Agreement, subject to the notification and consent requirements provided for in Article 5.7(4) of the Agreement, make those records available for inspection by an officer of the competent authority of the Participant conducting a verification visit and provide facilities for that inspection.\n14. A Participant may deny preferential tariff treatment to a good that is the subject of a verification if the exporter, producer or importer of the good that is required to maintain records or documentation under Article 5.6 of the Agreement:\n- (a) fails to maintain records or documentation relevant to determining the origin of the good in accordance with the requirements of the Agreement and this Memorandum of Understanding, subject to the provisions of paragraph 15 of this Memorandum of Understanding; or\n- (b) denies access to the records or documentation.\n15. When the competent authority of a Participant finds during the course of an origin verification that a producer of a good in the territory of the other Participant has failed to maintain records or documentation relevant to determining the origin of the goods in accordance with the Generally Accepted Accounting Principles applied in the territory of the Participant in which the good is produced, as required by Article 4.13 (d) (Interpretation and Application) of the Agreement, the producer will be given an opportunity to record its costs in accordance with those Generally Accepted Accounting Principles within 60 days of being informed in writing by the competent authority of the Participant that the records have not been maintained in accordance with those Generally Accepted Accounting Principles.\nOrigin Verifications\n16. The Participants understand that for purposes of Article 5.7(1) (c) of the Agreement, a Participant may, through its competent authority, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Article 5.7(1) (a) and (b) of the Agreement, conduct a verification of origin with respect to a good that is imported into its territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Participant, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method of communication customarily used by the competent authority of the Participant conducting the verification.\n17. The Participants understand that subject to paragraph 18 of this Memorandum of Understanding, if a competent authority of a Participant conducts a verification under paragraph 16 (b) of this Memorandum of Understanding, it may, on the basis of a written response of an exporter or producer, issue a determination under Article 5.7(12) of the Agreement.\n18. The Participants understand that if the producer of a good chooses to calculate the regional value content of a good under the net cost method as set out in Article 4.3(3) (Regional Value Content) of the Agreement, the competent authority of the Participant into whose territory the good was imported may, after the time period over which the net cost has been calculated, verify the regional value content in respect of the good.\n19. The Participants understand that the written questionnaire pursuant to Article 5.7(1) (a) of the Agreement or verification letter referred to in paragraph 16 (a) of this Memorandum of Understanding, will indicate that the time period the exporter or producer has to complete and return the questionnaire or the information and documentation required will not be less than 30 days and not more than 60 days from the date of receipt, and may include a notice of denial of preferential tariff treatment if the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period.\n20. The Participants understand that during the period indicated in Article 5.7(2) of the Agreement and in paragraph 19 of this Memorandum of Understanding, the exporter or producer may, one time only, make a written request to the competent authority of the Participant into whose territory the good was imported to extend the time period, which may not be longer than 30 days. Under the following exceptional circumstances the period may be extended beyond 30 days:\n- (a) the bankruptcy of the exporter or producer or any other financial distress situation or business reorganization that resulted in that person or a related person having lost control of the records containing the information that substantiates that the good is an originating good; and\n- (b) any other reason that results in partial or complete loss of records of that exporter or producer that that person could not reasonably have been expected to foresee, including loss of records due to fire, flooding or other natural cause.\n21. The Participants understand that when the competent authority of a Participant has received the completed questionnaire or the information and documentation required by a verification letter pursuant to Article 5.7(1) (a) of the Agreement and paragraph 16 (a) of this Memorandum of Understanding and believes that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer, through a questionnaire, note or any further verification means, which will be subject to the provisions of paragraphs 19 and 20 of this Memorandum of Understanding.\n22. The Participants understand that for purposes of the provisions of Article 5.7 of the Agreement, all communication to the exporter or producer and to the competent authority of the Participant of export, will be sent by any means that can produce a confirmation of receipt. The periods referred to in this article will begin from the date of such receipt.\n23. The Participants understand that for purposes of Articles 5.7(7) and 5.7(8) of the Agreement, a notice or request for postponement, as the case may be, will be made in writing and will be sent to the address of the office of the competent authority of the Participant that sent the notice of intent to conduct a visit.\n24. The Participants understand that, for purposes of Article 5.7(10) of the Agreement, an exporter or producer of a good will identify to the competent authority conducting a verification visit, 2 observers designated to be present during such visit, but in the event where no observers are designated, or the designated observers are unable to be present, this will not prevent the conduct or the validity of the visit.\n25. Each Participant will identify to the other Participant, on or before the date the Agreement enters into force, the office of the competent authority to which notice will be sent under Article 5.7(4) (a) (ii) of the Agreement.\n26. The Participants understand that when any changes are made to the information referred to in Article 5.7(5) of the Agreement and paragraph 23 of this Memorandum of Understanding, written notification to the exporter or the producer and the competent authority of the Participant of export will be required when the information is under Article 5.7(5) (e) and a new notice under Article 5.7(4) of the Agreement will be required when the information under Article 5.7(5) (a), (b), (c), (d) or (f) of the Agreementis changed.\n27. The common standards for the written questionnaires and verification letters referred to in Article 5.7(1) (a) of the Agreement and paragraph 16 (a) of this Memorandum of Understanding are set out in Annex II.\n28. The Participants understand that the competent authority of a Participant may, for purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Participant, in which case the failure or refusal of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.\n29. The Participants understand that when the competent authority of a Participant determines, as a result of an origin verification, that a good that is the subject of the verification does not qualify as an originating good, the written determination provided for under Article 5.7(12) of the Agreement, will include a written notice of intent to deny preferential tariff treatment for such good, which specifies the date after which preferential tariff treatment will be denied and the period of not less than 10 days during which the exporter or producer of the good may provide with regard to that determination, written comments or additional information that will be taken into account prior to completing the verification.\n30. The Participants understand that for purposes of Article 5.7(13) of the Agreement, \"pattern of conduct\" means repeated instances of false or unsupported representations by an exporter or producer of a good in the territory of a Participant that are established by the competent authority of the other Participant on the basis of at least 2 origin verifications of 2 or more importations of the goods that result in at least 2 written determinations being sent to that exporter or producer pursuant to Article 5.7(12) of the Agreement, that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n31. The Participants understand that for purposes of Article 5.7(14) of the Agreement, reference to the phrase, \"a material used in the production of the good\" means a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good.\n32. The Participants understand that for purposes of Article 5.7(15) of the Agreement, \"consistent treatment\" means the established application by the competent authority of a Participant, based on the continued acceptance by that authority of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer over a period of not less than 2 years immediately prior to the date that the Certificate of Origin for the good that is the subject of the determination under Article 5.7(14) of the Agreement, was completed, provided that with respect to those importations:\n- (a) such materials had not been accorded a different tariff classification or value by one or more district, regional or local offices of that competent authority on the date of such determination; and\n- (b) the tariff classification or value of such materials is not the subject of a verification, review or appeal by that competent authority on the date of such determination.\n33. The Participants understand that for purposes of Article 5.7(15) of the Agreement, a person will be entitled to rely on a ruling or advance ruling that is issued, in the case of:\n- (a) Canada, in accordance with Memorandum D11-11-1, National Customs Rulings (NCR) or pursuant to Section 43.1(1) of the Customs Act (Advance Rulings); and\n- (b) The Republic of Honduras, La Secretaría de Estado en el Despacho de Desarrollo Económico : Advance rulings on origin La Dirección Ejecutiva de Ingresos: advance rulings on tariff classification and customs-valuation\n34. The Participants understand that a ruling or advance ruling referred to in paragraph 33 of this Memorandum of Understanding that is issued by the competent authority of a Participant will remain in effect until it is modified or revoked in accordance with Article 5.10(6) of the Agreement.\n35. The Participants understand that a modification or revocation of a ruling referred to in paragraph 34 of this Memorandum of Understanding, other than an advance ruling, may not be applied to a good that was the subject of the ruling and that was imported prior to the date of that modification or revocation unless:\n- (a) the person to whom the ruling was issued has not acted in accordance with its terms and conditions; or\n- (b) the person to whom it was issued has testified falsely about or has omitted substantial facts and circumstances upon which the ruling was based; or\n- (c) there has been a change in the material facts or circumstances on which the ruling was based.\n36. The Participants understand that Article 5.7(15) (a) of the Agreement, in relation to Article 5.7(14) of the Agreement, includes:\n- (a) a ruling or advance ruling that is issued with respect to a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good; or\n- (b) the consistent treatment accorded to the entry of a material that is used in the production of the good or that is used in the production of a material used in the production of the good.\n37. The Participants understand that the verification of origin of a material used in the production of a good will be conducted in accordance with Article 5.7(1), (2) (a) , (4), (5), (7), (8), (10) and (11) of the Agreement and paragraphs 16, 18 and 22 through 26 of this Memorandum of Understanding.\nAdvance Rulings\n38. The Participants understand that for purposes of Article 5.10(1) of the Agreement, a Participant will, through its competent authority, issue an advance ruling to an exporter or a producer in the territory of the other Participant, with respect to a material used in the production of a good in the territory of that other Participant, provided that the good is intended to be subsequently imported into the territory of the Participant issuing the ruling on any matter covered by Article 5.10(1) (a) through (e) of the Agreement with respect to that material.\n39. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex III.\n40. The Participants understand that for the purposes of Article 5.10 of the Agreement, an application to a Participant's competent authority for an advance ruling will be completed in the language of that Participant, as set out in paragraph 48 of this Memorandum of Understanding.\n41. The Participants understand that subject to Article 5.10(14) of the Agreement and paragraph 42 of this Memorandum of Understanding, the competent authority to which the application is made will issue an advance ruling within 120 days after it receives all information reasonably required to process the application, including, if appropriate, a sample of the good or materials in question and any supplemental information.\n42. The Participants understand that for purposes of Article 5.10(3) of the Agreement, if the competent authority of a Participant determines that an application for an advance ruling is incomplete, it may decline to process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the period within which the applicant provides the information, which will not be less than 30 days; and\n- (b) the applicant has failed to provide the information within the period specified.\n43. The Participants understand that paragraphs 41 or 42 of this Memorandum of Understanding will not be construed to prevent a person from reapplying for an advance ruling.\n44. For purposes of Article 5.10(7) of the Agreement, \"a good imported\" is defined as a good that:\n- (a) in the case of Canada, has been released pursuant to Section 31 of the Customs Act ; and\n- (b) in the case of Honduras, has been released pursuant to Article 92 of the Código Aduanero Uniforme Centroamericano (CAUCA) and the Chapter II, Articles 361 to 369 of the Reglamento del Código Aduanero Uniforme Centroamericano (RECAUCA).\nReview and Appeal\n45. The Participants understand that a denial of preferential tariff treatment to a good by the competent authority of a Participant under this Memorandum of Understanding may be subject to review and appeal in accordance with Article 5.11 of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Articles 5.7(3) or 5.7(6) of the Agreement.\n46. The Participants understand that when an advance ruling is issued under Article 5.10 of the Agreement or paragraph 38 of this Memorandum of Understanding, a modification or revocation of the advance ruling will be subject to review and appeal in accordance with Article 5.11 of the Agreement.\nMiscellaneous\n47. For the purposes of Chapter Five of the Agreement and this Memorandum of Understanding, \"completed\" means completed, signed and dated.\n48. The Participants understand that, for purposes of this Memorandum of Understanding, the language of a Participant will be as follows:\n- (a) in the case of Canada: English or French; and\n- (b) in the case of Honduras: Spanish.\n49. Each Participant will ensure that its customs procedures governed by the Agreement are consistent with Chapter Five of the Agreement and this Memorandum of Understanding.\nEntry into Effect, Modification and Termination\n50. This Memorandum of Understanding will enter into effect on the date of the entry into force of the Agreement.\n51. The Participants may amend this Memorandum of Understanding in writing at any time by mutual consent.\n52. This Memorandum of Understanding will cease to have effect on termination of the Agreement.\nAnnex I - (BSF747) Certificate of Origin – Free Trade Agreement between Canada and the Republic of Honduras\nAnnex II - Common Standards for Written Questionnaires\n1. For purposes of paragraph 27 of this Memorandum of Understanding, the Participants will seek to jointly decide on uniform questions to be included in the general questionnaire.\n2. Subject to paragraph 3 of this Annex, when the competent authority of a Participant conducts a verification under Article 5.7(1) (a) of the Agreement, it will send the general questionnaire referred to in paragraph 1 of this Annex.\n3. For purposes of Article 5.7(1) (a) of the Agreement, if the competent authority of a Participant requires specific information that is not reflected in the general questionnaire, it may send a more specific questionnaire, based on the information required to determine whether the good subject to verification is an originating good.\n4. For purposes of paragraph 27 of this Memorandum of Understanding, the questionnaires may, at the option of the exporter or producer, be completed in either the language of the Participant into whose territory the good is imported, or the language of the Participant in the territory where the exporter or producer is located.\n5. For purposes of Article 5.7(1) (a) of the Agreement and paragraph 16 (a) of this Memorandum of Understanding, questionnaires and letters will include reference to the possible single extension that the exporter or producer may request. The name and title of the competent authority authorized to grant this extension should also be identified.\n6. This Annex will not be interpreted to constrain the competent authority of a Participant from requesting additional information in accordance with Article 5.7(1) of the Agreement and this Memorandum of Understanding.\nAnnex III - Common Standards for Information Required in the Application for an Advance Ruling\n1. For purposes of Article 5.10(2) of the Agreement, the Participants understand that a request for an advance ruling will include the following:\n- (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling;\n- (b) when the applicant is: (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good;\n- (c) when the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either: (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the competent authority of that Participant, that person provide, in accordance with applicable law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the representative is duly authorized to transact business as the agent of the applicant;\n- (d) a statement, based on the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been, the subject of: (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling in the territory of either Participant, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, based on the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Participant to whom the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete; and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including: (i) a concise statement, within the scope of Article 5.10(1) of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good.\n2. When relevant to the issue that is the subject of the request for an advance ruling, the request will include, in addition to the information referred to in paragraph 1 of this Annex:\n- (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Participant to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Participant to whom the request for the advance ruling is made, sufficient information to enable the competent authority of that Participant to classify the good, including: (i) a full description of the good, including, when relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics, and (ii) when practical and useful, a sample of the good.\n3. When the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the good undergoes an applicable change in tariff classification, the request will include:\n- (a) a list of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification; and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur.\n4. When the request for an advance ruling involves the application of a regional value content requirement, the applicant will indicate whether the request is based on the use of the transaction value or the net cost, or both.\n5. When the request for an advance ruling involves the use of the transaction value method, the request will include information sufficient to calculate the transaction value of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article 4.3(2) (Regional Value Content) of the Agreement.\n6. When the request for an advance ruling involves the use of the net cost method, the request will include:\n- (a) information sufficient to calculate the net cost of the good in accordance with Article 4.3(3) (Regional Value Content) of the Agreement;\n- (b) the period over which the net cost calculation is to be made.\n7. When the request for an advance ruling involves an issue of whether, with respect to a good or a material that is used in the production of a good, the transaction value of the good or the material is acceptable, the request will include information sufficient to permit an examination of the factors enumerated in Articles 4.3(8), 4.3(9) and 4.3(10) (Regional Value Content) of the Agreement.\n8. When the request for an advance ruling is limited to the calculation of an element of a regional value content formula, in addition to the information required under paragraph 1 of this Annex, only the information set out under paragraphs 4, 5, and 6 of this Annex, that is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request.\n9. When the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with paragraph 38 of this Memorandum of Understanding, in addition to the information required under paragraph 1 of this Annex, only that information set out under paragraphs 2 and 3 of this Annex that is relevant to the issue that is the subject of the advance ruling need be included in the request.",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-30-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-30-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-30",
+    "marginal_note": "References",
+    "part": "Uniform Regulations – Chapter Five of the Canada-Honduras Free Trade Agreement ( CHFTA )",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: Superseded memorandum D:",
+    "history": "",
+    "last_amended": "2023-02-14",
+    "current_to": "2023-02-14",
+    "citation": "Memorandum D11-4-30",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-30-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-31-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-31",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulations elaborate in detail how CKFTA Parties will interpret, apply and administer the obligations regarding customs procedures under Chapter Four. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters and producers in Canada and Korea.\nAdditional Information\n2. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D11-4-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-31-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-31-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-31",
+    "marginal_note": "Appendix",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum of Understanding Between Canada and the Republic of Korea Concerning Uniform Regulations for the Interpretation, Application and Administration of Chapter Four of the Free Trade Agreement Between Canada and the Republic of Korea\nCanada and Korea (hereinafter referred to as the \"Participants\"),\nPursuant to Article 4.12 (Uniform Regulations) of the Origin Procedures and Trade Facilitation Chapter of the Free Trade Agreement between Canada and the Republic of Korea(hereinafter referred to as \"the Agreement\");\nEstablishing Uniform Regulationsfor the interpretation, application, and administration of Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement;\nHave come to the following understanding:\nCertificate of Origin\n1. Each Participant will provide that the Certificate of Origin referred to in Article 4.1.1 of the Agreement is:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex A;\n- (b) in a printed format or in another medium, including electronic format, approved by the customs administration of the Participant into whose territory the good is imported; and\n- (c) completed by the exporter or producer in accordance with this Memorandum of Understanding (hereinafter referred to as \"MOU\") and in accordance with any instructions contained in the Certificate of Origin set out in Annex A.\n2. For the purposes of Article 4.1.2 of the Agreement the importer will, at the request of the customs administration of the Participant into whose territory the good is imported (hereinafter referred to as the \"Participant of import\"), provide a written translation of the Certificate of Origin in a language of that Participant.\n3. The Participants understand that for the purposes of Article 4.1.5 of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Participant; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Participant.\nImportations\n4. The Participants understand that for the purposes of Article 4.2.1 (d) of the Agreement, the customs administration of the Participant into whose territory the good is imported will provide the importer with not less than five working days to provide the customs administration with a copy of the corrected Certificate of Origin if the customs administration:\n- (a) determines that a Certificate of Origin is illegible, defective on its face, or has not been completed in accordance with paragraph 1 of this MOU; or\n- (b) discovers that discrepancies exist between the Certificate of Origin and the written declaration referred to in Article 4.2.1 (b) of the Agreement.\n5. If an importer makes a corrected declaration of origin and pays any duties owed pursuant to Article 4.2.1 (e) of the Agreement, a Participant, pursuant to Article 4.2.2 (b) of the Agreement, will not impose a penalty if:\n- (a) for Canada, the importer presents a corrected declaration of origin within 90 days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) for Korea, the importer presents a corrected declaration of origin within 30 days of the date on which the importer has reason to believe that the declaration is incorrect.\n6. The Participants understand that if, as a result of an origin verification conducted under Article 4.6 (Origin Verifications) of the Agreement, the customs administration of a Participant determines that a good, covered by a Certificate of Origin that applies to multiple importations of identical goods pursuant to Article 4.1.5 (b) of the Agreement, is not an originating good, that Certificate of Origin should not be used to claim preferential tariff treatment for identical goods imported after the date that the written determination is provided to the exporter or producer pursuant to Article 4.6.10 of the Agreement.\n7. Pursuant to Article 4.2.1 (d) of the Agreement, the importer, at the request of the customs administration of the Participant of import, will demonstrate that the good was shipped in accordance with Article 3.16 (Transit and Transhipment) of the Agreement by providing that Participant's customs administration with:\n- (a) bill(s) of lading or waybill(s) indicating the shipping route and all points of shipment and transhipment prior to the importation of the good; and\n- (b) if the good is transported through the territory of a non-participant, a copy of the customs control documents indicating to that customs administration that the good remained under customs control while in that non- participant territory.\nWaiver of Certificate of Origin\n8. The Participants understand that for the purposes of Article 4.3 (Waiver of Certificate of Origin) of the Agreement, \"series of importations\" means:\n- (a) for Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good; and\n- (b) for Korea, two or more import declarations covering the same goods arriving on the same day or covered by one invoice or one bill of lading.\nExportations\n9. The Participants understand if the customs administration of a Participant provides an exporter or producer of a good with a written determination pursuant to Article 4.6.10 of the Agreement that the good is a non-originating good, then pursuant to Article 4.4.1 (b) of the Agreement, the exporter or producer will notify all persons to whom it gave a Certificate of Origin in respect of the good affected by the determination.\nRecord Keeping Requirements\n10. Each Participant will ensure that the records required to be maintained under Article 4.5 (Record Keeping Requirements) of the Agreement will be kept in such a manner as to enable an officer of the customs administration of a Participant, in conducting a verification of origin under Article 4.6 (Origin Verifications) of the Agreement, to perform detailed verifications of the records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made for a good imported into that Participant's territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed for a good exported to the territory of the other Participant.\n11. Each Participant will ensure that importers, exporters, and producers in the territory of a Participant that are required to maintain records under Article 4.5 (Record Keeping Requirements) of the Agreement are permitted to maintain those records in any medium, in accordance with that Participant's domestic law, provided that the records can be retrieved and printed.\n12. Each Participant will ensure that exporters and producers that are required to maintain records pursuant to Article 4.5 (a) of the Agreement will, subject to the notification and consent requirements in Article 4.6.2 of the Agreement, make those records available for inspection by an officer of the customs administration of the Participant conducting a verification visit and provide facilities for that inspection.\n13. A Participant may deny preferential tariff treatment to a good that is the subject of an origin verification if the exporter, producer, or importer of the good that is required to maintain records under Article 4.5 (Record Keeping Requirements) of the Agreement:\n- (a) fails to maintain records relevant to determining the origin of the good in accordance with the requirements of the Agreement and this MOU, subject to paragraph 11; or\n- (b) denies access to the records.\nOrigin Verifications\n14. The Participants understand that for the purposes of Article 4.6.1 (c) of the Agreement, the customs administration of a Participant may, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Article 4.6.1 (a) and (b) of the Agreement, conduct a verification of origin with respect to a good that is imported into that Participant's territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Participant, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method customarily used by the customs administration of the Participant conducting the verification.\n15. Subject to paragraph 16, if the customs administration of a Participant conducts a verification under paragraph 14 (b) , it may, on the basis of a response from an exporter or producer, issue a determination pursuant to Article 4.6.10 of the Agreement that:\n- (a) the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or\n- (b) the good qualifies as an originating good.\n16. The Participants understand that if the producer of a good calculates the net cost of the good as set out in Chapter Three (Rules of Origin) of the Agreement, the customs administration of the Participant into whose territory the good was imported will not, during the time period over which the net cost has been calculated, verify whether the good satisfies the value test.\n17. The Participants understand that the written questionnaire pursuant to Article 4.6.1 (a) of the Agreement or the verification letter referred to in paragraph 14 (a) , will indicate that the amount of time the exporter or producer has to complete and return the questionnaire or the information and documentation required is not less than 30 days from the date of its receipt.\n18. If the customs administration of a Participant has received the completed questionnaire or the information and documentation required by a verification letter pursuant to Articles 4.6.1 (a) and (c) of the Agreement and paragraph 14 (a) , and considers that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer, through a questionnaire, note, or any further means of verification, subject to paragraph 17.\n19. The Participants understand that if an exporter or producer fails to return a duly completed questionnaire or fails to provide the information and documentation required by a verification letter within the amount of time referred to in paragraph 17, the Participant of import may deny preferential tariff treatment to the good in question following the procedures in paragraph 20.\n20. If the customs administration of a Participant determines, as a result of an origin verification, that the good that is the subject of the verification does not qualify as an originating good, the written determination provided for under Article 4.6.10 of the Agreement will include a written notice of intent to deny preferential tariff treatment for that good, which specifies the date after which preferential tariff treatment will be denied, and not less than 30 days during which the exporter or producer of the good may provide written comments or additional information regarding that determination that will be taken into account prior to completing the verification.\n21. The Participants understand that for the purposes of Article 4.6 (Origin Verifications) of the Agreement, all communication to the exporter or producer and to the customs administration of the Participant of export will be sent by any means that can produce a confirmation of receipt. The specified time periods will begin from the date of such receipt.\n22. The Participants understand that for the purposes of Article 4.6.5 and Article 4.6.6 of the Agreement, a notice or request for postponement of a verification visit will be made in writing and sent to the address of the office of the customs administration of the Participant that sent the notice of intent to conduct a verification visit.\n23. The Participants understand that, for the purposes of Article 4.6.8 of the Agreement, an exporter or producer of a good will identify, to the customs administration conducting a verification visit, any observers designated to be present during such visit.\n24. The common standards for the written questionnaires referred to in Article 4.6.1 (a) of the Agreement are set out in Annex B.\n25. The Participants understand that the customs administration of a Participant may, for the purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Participant, provided that the failure or refusal of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.\n26. This MOU does not limit a right provided, under Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement, to the exporter or producer of a good in the territory of a Participant on the basis that the exporter or producer is also the importer of the good in the territory of the Participant in which preferential tariff treatment is claimed.\n27. The Participants understand that for the purposes of Article 4.6.11 of the Agreement, \"pattern of conduct\" means at least two instances of false or unsupported representations by an exporter or producer of a good resulting in at least two written determinations being sent to that exporter or producer pursuant to Article 4.6.10 of the Agreement that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n28. The Participants understand that when the customs administration of a Participant, in conducting a verification of origin of a good imported into its territory pursuant to Article 4.6 (Origin Verifications) of the Agreement, conducts a verification of the origin of a material that is used in the production of the good, the verification of the material will be conducted in accordance with the procedures set out in:\n- (a) paragraphs 1, 2, 3, 5, 7, and 8 of Article 4.6 (Origin Verifications) of the Agreement; and\n- (b) paragraphs 14 through 17, 21, 22, 23, 25 and 26.\n29. The Participants understand that the customs administration of a Participant, pursuant to paragraph 28, may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs administration access to information, required to make a determination of whether the material is an originating material, by the following or other means:\n- (a) denial of access to its records;\n- (b) failure to respond to a verification questionnaire or letter; or\n- (c) refusal to consent to a verification visit within 30 days of receipt of notification pursuant to Article 4.6.4 of the Agreement as applied pursuant to paragraph 28.\n30. A Participant will not consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article 4.6.5 and 4.6.6 of the Agreement as applied pursuant to paragraph 28 of this MOU.\nAdvance Rulings\n31. The Participants understand that for the purposes of Article 4.10 (Advance Rulings) of the Agreement, the customs administration of a Participant will issue an advance ruling to a producer in the territory of the other Participant with respect to a material used in the production of a good in the territory of that other Participant, provided that the good is to be subsequently imported into the territory of the Participant issuing the ruling concerning a matter covered by Article 4.10.1 (a) through (d) and (g) of the Agreement with respect to that material.\n32. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex C.\n33. The Participants understand that for the purposes of Article 4.10 (Advance Rulings) of the Agreement, an application to the customs administration of a Participant for an advance ruling will be completed in the language of that Participant, pursuant to Article 4.1.2 of the Agreement.\n34. The Participants understand that subject to Article 4.10.3 of the Agreement and paragraph 35, the customs administration to which the application is made will issue an advance ruling within 90 days or a longer period as specified by the laws and regulations of the Participant of import, after it receives all information reasonably required to process the application, including any supplemental information that may be required.\n35. The Participants understand that for the purposes of Article 4.10.2 of the Agreement, if the customs administration of a Participant determines that an application for an advance ruling is incomplete, it may decline to process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the amount of time within which to provide the information that will not be less than 30 days, within which the applicant will provide the information; and\n- (b) the applicant has failed to provide the information within the amount of time specified.\n36. The Participants understand that Article 4.10.3 of the Agreement and paragraph 35 are not to be construed to prevent a person from reapplying for an advance ruling.\n37. For the purposes of Article 4.10.8 of the Agreement, \"importations of a good\" means:\n- (a) for Canada, a good that has been released pursuant to Section 31 of the Customs Act ; and\n- (b) for Korea, a good that has been released pursuant to Chapter 9 of the Customs Act .\nReview and Appeal\n38. The Participants understand that a denial of preferential tariff treatment to a good by the customs administration of a Participant under this MOUmay be appealed under Article 4.11 (Review and Appeal) of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Article 4.6.4 and Article 4.7 (Denial of Preferential Tariff Treatment) of the Agreement and paragraph 19.\n39. The Participants understand that if an advance ruling is issued under Article 4.10 (Advance Rulings) of the Agreement or paragraph 31, a modification or revocation of the advance ruling will be subject to review and appeal under Article 4.11 (Review and Appeal) of the Agreement.\nMiscellaneous\n40. For the purposes of Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement and this MOU, \"completed\" means completed, signed, and dated.\n41. Each Participant will ensure that its customs procedures governed by the Agreement are in accordance with Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement and this MOU.\nEntry Into Effect, Modification and Termination\n42. This MOU will enter into effect on the date of the entry into force of the Agreement.\n43.The Participants may modify this MOU in writing at any time by mutual consent.\n44. This MOU will cease to have effect on termination of the Agreement.\nAnnex A – (BSF760) Certificate of Origin - Canada-Korea Free Trade Agreement\nAnnex B - Common Standards for Written Questionnaires\n1. For the purposes of paragraph 24, the Participants endeavour to agree on uniform questions to be included in the general questionnaire.\n2. Subject to paragraph 3 of this Annex, when the customs administration of a Participant conducts a verification under Article 4.6.1 (a) of the Agreement, it will send the general questionnaire referred to in paragraph 1 of this Annex to the exporter or producer.\n3. For the purposes of Article 4.6.1 (a) of the Agreement, where the customs administration of a Participant requires specific information not reflected in the general questionnaire, it may send the exporter or producer a more specific questionnaire, based on the information required to determine whether the good subject to verification is an originating good.\n4. For the purposes of paragraph 24, the questionnaires may, at the option of the exporter or producer, be completed in either the language of the Participant into whose territory the good is imported or the language of the Participant in the territory where the exporter or producer is located.\n5. This Annex is not to be construed to prevent the customs administration of a Participant from requesting additional information in accordance with Article 4.6.1 of the Agreement and this MOU.\nAnnex C - Common Standards for Information Required in the Application for an Advance Ruling\n1. For the purposes of Article 4.10.2 of the Agreement, each Participant endeavours to provide that a request for an advance ruling contains:\n- (a) the name and address of the exporter, producer, or importer of the good requesting the issuance of the ruling, hereinafter referred to as the applicant;\n- (b) when the applicant is: (i) the exporter of the good, the name and address of the producer and importer of the good, if known; (ii) the producer of the good, the name and address of the exporter and importer of the good, if known; or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good;\n- (c) when the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either: (i) a written statement from the person requesting the issuance of the advance ruling; or (ii) at the request of the customs administration of that Participant, the person must provide, in accordance with applicable domestic law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorised to transact business as the agent of the applicant;\n- (d) a statement, based on the applicant's knowledge, regarding whether the issue that is the subject of the request for an advance ruling is, or has been the subject of: (i) a verification of origin; (ii) an administrative review or appeal; (iii) a judicial or quasi-judicial review; or (iv) a request for an advance ruling in the territory of either Participant, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, based on the applicant's knowledge, regarding whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Participant to which the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete; and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including: (i) a concise statement, within the scope of Article 4.10.1 of the Agreement, setting forth the issue on which the advance ruling is sought; and (ii) a general description of the good.\n2. If relevant to the issue that is the subject of the request for an advance ruling and in addition to the information referred to in paragraph 1 of this Annex, the request should include:\n- (a) a copy of an advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Participant to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Participant to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Participant to classify the good, including: (i) a full description of the good, including, if relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics; and (ii) when practical and useful, a sample of the good.\n3. If the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request will need to include:\n- (a) a listing of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification; and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operation occur.\n4. When the request for an advance ruling involves a value test, the applicant will need to indicate whether the request is based on the use of:\n- (a) the transaction value or ex-works price;\n- (b) the net cost; or\n- (c) both.\n5. When the request for an advance ruling involves the use of the transaction value or ex-works price, the request will need to include information sufficient to calculate the transaction value or ex-works price of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article 3.4 (Value Test) of the Agreement.\n6. When the request for an advance ruling involves the net cost of the good, the request will need to include:\n- (a) information sufficient to calculate the net cost of the good in accordance with Article 3.4 (Value Test)) of the Agreement; and\n- (b) the period over which the net cost calculation is to be made.\n7. When the request for an advance ruling is limited to the calculation of value test, in addition to the information required under paragraph 1 of this Annex, only that information set out under paragraphs 4, 5, and 6 of this Annex that is relevant to the issue that is the subject of the request for an advance ruling should be contained in the request.\n8. When the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with paragraph 31, in addition to the information required under paragraph 1 of this Annex, only that information, set out under paragraphs 2 and 3 of this Annex, that is relevant to the issue that is the subject of the advance ruling should be contained in the request.",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D11-4-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-31-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-31-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-31",
+    "marginal_note": "References",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2015-03-27",
+    "current_to": "2015-03-27",
+    "citation": "Memorandum D11-4-31",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-31-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-33-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-33",
+    "marginal_note": "Guidelines and general information",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Peru Free Trade Agreement (CPFTA)",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulations elaborate in detail how CPFTA Parties will interpret, apply and administer the obligations regarding customs procedures under Chapter Four. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters and producers in Canada and Peru.\nAdditional Information\n2. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nDecision between Canada and the Republic of Peru concerning uniform regulations for the interpretation, application and administration of Article 402(4) of Chapter Four of the free trade Agreement between Canada and the Republic of Peru.\nPursuant to Article 407 (Uniform Regulations) of the Origin Procedures and Trade Facilitation Chapter of the Free Trade Agreement between Canada and the Republic of Peru (hereinafter referred to as “the Agreement”);\nEstablishing Uniform Regulations for the interpretation, application, and administration of Article 402(4) of Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement;\nHave come to the following understanding:\nImportations\n1. For the purposes of Article 402(4), customs control documents will be used to demonstrate that a good remained under customs control while in storage outside the territories of the Parties.\n2. For greater certainty, nothing in paragraph 1 is construed to limit when the competent authority may require the importer to present customs control documents or other documents, as the case may be, to demonstrate that a good remained under customs control while outside the territories of the Parties.",
+    "history": "",
+    "last_amended": "2020-05-15",
+    "current_to": "2020-05-15",
+    "citation": "Memorandum D11-4-33",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-33-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-33-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-33",
+    "marginal_note": "References",
+    "part": "Uniform Regulations – Chapter Four of the Canada-Peru Free Trade Agreement (CPFTA)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references N/A Other references Canada-Peru Free Trade Agreement (CPFTA) Superseded memorandum D",
+    "history": "",
+    "last_amended": "2020-05-15",
+    "current_to": "2020-05-15",
+    "citation": "Memorandum D11-4-33",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-33-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-34-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-34",
+    "marginal_note": "Legislation",
+    "part": "Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)",
+    "division": "",
+    "heading": "",
+    "text": "CUSMA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2020-06-30",
+    "current_to": "2020-06-30",
+    "citation": "Memorandum D11-4-34",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-34-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-34-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-34",
+    "marginal_note": "Guidelines and general information",
+    "part": "Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)",
+    "division": "",
+    "heading": "",
+    "text": "1. The Uniform Regulations elaborate in detail how CUSMA Parties will interpret, apply and administer the obligations regarding customs procedures under Chapters Five , Six , and Seven . They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters and producers in Canada, the United States, and Mexico.\n2. These uniform regulations agreed by Canada, the United States, and Mexico, shall be adopted or maintained in Canada by various means, including through domestic laws, regulations, policies and procedures.\nAdditional information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nUniform Regulations Regarding the Interpretation, Application, and Administration of Chapters 5 (Origin Procedures), 6 (Textile and Apparel Goods), and 7 (Customs Administration and Trade Facilitation) of the Agreement Between Canada, the United States of America, and the United Mexican States.\nPursuant to Article 5.16 (Uniform Regulations) of the Origin Procedures Chapter of the Agreement between Canada, the United States of America, and the United Mexican States (hereinafter referred to as “the Agreement”);\nEstablishing Uniform Regulations for the interpretation, application, and administration of Chapters Five, Six, and Seven of the Agreement;\nHave come to the following understanding:\nPreamble\nThe Government of the Canada, the Government of the United States of America, and the Government of the United Mexican States, pursuant to Article 5.16 of the Agreement between Canada, the United States of America, and the United Mexican States ,(the “Agreement”), contained as an Annex to the Protocol Replacing the North American Free Trade Agreement with the Agreement between Canada, the United States of America, and the United Mexican States (the “Protocol”), done at Buenos Aires, Argentina on November 30, 2018 , as amended by the Protocol of Amendment to the Agreement between Canada, the United States of America, and the United Mexican States , done at Mexico City on December 10, 2019 (“the Amending Protocol”) adopt the following Uniform Regulations regarding the interpretation, application, and administration of Chapters 5 (Origin Procedures), 6 (Textile and Apparel Goods), and 7 (Customs Administration and Trade Facilitation), of the Agreement.\nChapter 5\nOrigin procedures\nClaims for preferential tariff treatment\n1. For the purposes of Article 5.2(6) of the Agreement, once a Party receives a certification of origin electronically, it shall not require a paper document of the same certification prior to release of the goods in the Party’s territory.\n2. For the purposes of Article 5.2(3)(b) and (d) of the Agreement, Article 5.2(3)(d) of the Agreement forms part of the minimum data elements as set out in Annex 5-A (Minimum Data Elements).\nBasis of a certification of origin\n1. For the purposes of Article 5.3(5)(a) of the Agreement, a single certification of origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party\n2. Where as a result of an origin verification conducted under Article 5.9 or Article 6.6 of the Agreement, the customs administration of a Party determines that a good covered by a certification of origin that applies to multiple importations of identical goods in accordance with Article 5.3(5)(b) of the Agreement does not qualify as an originating good, such certification of origin may not be used to claim preferential tariff treatment for those identical goods imported after the date that the written determination is provided under Article 5.9(14) of the Agreement.\nObligations regarding importations\n1. For the purposes of Article 5.4(1)(a) and (b) of the Agreement “valid certification of origin” means a certification of origin that the exporter, producer, or importer of a good in the territory of the Parties completes in accordance with the requirements set out in Article 5.2(3)(b) of the Agreement and these Uniform Regulations.\n2. For the purposes of Article 5.4(3)(b) of the Agreement, “relevant documents”, may include:\n- (a) storage documents\n- (b) copy of the customs control documents\n- (c) customs entry and exit documents\n- (d) documents demonstrating customs control issued by a non-Party government authority other than its customs administration\n- (e) documents demonstrating customs control issued by an entity authorized by a customs administration to issue such documents or\n- (f) any other evidence that satisfies the customs administration of the Party\nExceptions to certification of origin\n1. For the purposes of Article 5.5(a) of the Agreement, where a Party requires a written representation, it may be completed and submitted electronically.\n2. For the purposes of Article 5.5 of the Agreement, \"series of importations\" is defined in Annex 2.\nObligations regarding exportations\n1. For the purposes of Article 5.6(2) of the Agreement, where the customs administration of a Party provides an exporter or producer of a good with a determination under Article 5.9(14) of the Agreement that the good is a non-originating good, the exporter or producer shall notify all persons to whom it gave a certification of origin in respect of that good of the determination.\n2. For the purposes of Article 5.6(3) of the Agreement, no Party may impose civil or administrative penalties on an exporter or producer of a good in its territory where the exporter or producer, prior to the commencement of an investigation by officials of that Party with the authority to conduct an investigation regarding the certification of origin, provides the written notification referred to in Article 5.6(2) of the Agreement.\nRecord keeping requirements\n1. The documentation and records required to be maintained under Article 5.8 of the Agreement shall be maintained in such a manner as to enable an officer of the customs administration of a Party, in conducting an origin verification under Article 5.9 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which the certification of origin was completed and the claim for preferential tariff treatment was made.\n2. Importers, exporters and producers that are required to maintain records pursuant to Article 5.8(1) and (2) of the Agreement shall, subject to the notification and consent requirements provided for in Article 5.9(5) of the Agreement, make those records available for inspection by an officer of the customs administration of a Party conducting a verification, and in case of a verification visit, provide facilities for that inspection.\n3. Where a customs administration finds, during the course of an origin verification, that an importer, exporter or producer has failed to maintain its records or documentation relevant to determining the origin of the good in accordance with the Generally Accepted Accounting Principles or otherwise accepted inventory management method as provided by Article 4.13 of the Agreement and Schedule 8 of the CUSMA Rules of Origin Regulations , the customs administration shall, in writing, provide the importer, exporter, or producer, with a minimum of 30 days to record its costs in accordance with Article 4.13 of the Agreement and Schedule 8 of the CUSMA Rules of Origin Regulations .\n4. For the purposes of Article 5.8 of the Agreement and these Uniform Regulations, \"records\" include books as referenced in the CUSMA Rules of Origin Regulations .\nOrigin verification\n1. For the purposes of Article 5.9(6) of the Agreement, the importing Party shall inform the importer, only for the purposes of the importer’s knowledge, of the initiation of the verification.\n2. Article 5.9(6) of the Agreement shall not be construed to prevent the importing Party from exercising its authority to perform a verification under Article 5.9 of the Agreement or from taking any other authorized action with the importer in accordance with its law.\n3. Each Party shall identify to the other Parties, the office to which the notice shall be sent under Article 5.9(9)(a) of the Agreement.\n4. For the purposes of Article 5.9(16) of the Agreement, “those persons” means the exporter, producer or importer who is subject to the verification and provided information during the verification, directly to the importing Party.\n5. For the purposes of conducting an origin verification under Article 5.9 of the Agreement, it is sufficient for a Party to rely on the contact information of a certifier, exporter, producer, or importer provided in a certification of origin.\n6. For the purposes of Article 5.9(18) of the Agreement, “any means that can produce any confirmation of receipt” include,\n- (a) electronic mail (b) international courier services (c) certified or registered mail services or (d) electronic message sent within the Party’s electronic system\n7. Nothing in this Article shall limit any right provided in accordance with Chapter 5 (Origin Procedures) of the Agreement to the exporter or producer of a good in the territory of a Party by virtue of the fact that such exporter or producer is also the importer of the good in the territory of the Party in which preferential tariff treatment is claimed.\n8. For the purposes of Article 5.9(14) of the Agreement, where the importer is not the certifier, the importing Party shall provide the importer with the written determination issued to the exporter or producer, that complies with Article 5.12 and Article 7.22 of the Agreement to ensure the protection of trader information.\n9. For the purposes of Article 5.9(15) of the Agreement, for greater certainty, “all the information necessary” includes information that may be required regarding the materials used in the production of a good or any assistance requested under Article 5.9(8) of the Agreement.\n10. Where the customs administration, in conducting an origin verification of a good imported into their territory under Article 5.9 of the Agreement, conducts an origin verification of a material that is used in the production of the good, the origin verification of that material is expected to be conducted in accordance with the procedures set out in:\n- (a) Article 5.9(1), (5), (7 through 11), (13), and (18) of the Agreement and\n- (b) paragraphs 3, 6, 13, 14, and 15 of this Section\n11. The customs administration, in conducting an origin verification of a material that is used in the production of a good pursuant to paragraph 10 of this Section, may consider the material to be non-originating in determining whether the good is an originating good if the producer or supplier of that material does not allow the customs administration access to information required to make a determination of whether the material is an originating material by the following or other means:\n- (a) denial of access to its records\n- (b) failure to respond to a verification questionnaire or letter or\n- (c) refusal to consent to a verification visit within 30 days of receipt of notification under Article 5.9(7)(d) of the Agreement, as made applicable by paragraph 10 of this Section\n12. The Parties do not intend to consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article 5.9(10) or (11) of the Agreement, as made applicable by paragraph 10(a) of this Section.\n13. Each Party shall, through its customs administration when conducting an origin verification to which Generally Accepted Accounting Principles or otherwise accepted inventory management method may be relevant, apply and accept the Generally Accepted Accounting Principles as provided by Article 4.13 of the Agreement or otherwise accepted inventory management method as provided by Schedules 7 and 8 of the CUSMA Rules of Origin Regulations .\n14. For the purposes of Schedule 4(2)(2)(d) (Unacceptable Transaction Value) and Schedule 6(2)(3)(d) (Value of Materials) of the CUSMA Rules of Origin Regulations , in determining whether the transaction value of the good or material is acceptable where the producer and the buyer or the producer and the seller are related persons, as the case may be, the customs administration shall apply the relevant provisions of the Customs Valuation Agreement.\n15. Where a customs administration uses information other than that supplied by or on behalf of the producer of the material for the purposes of determining the value of a material under Schedule 6(10) (Value of Materials) of the CUSMA Rules of Origin Regulations , the customs administration shall communicate to the producer, if that producer so requests, the source of such information, the data used and the calculations based upon such data, subject to the confidentiality provisions contained in Article 5.12 and Article 7.22 of the Agreement.\n16. With respect to passenger vehicles, light trucks, heavy trucks, other vehicles, and parts used in the production of such vehicles, for the period from July 1, 2020 , to December 31, 2020 , additional time will be provided to producers, exporters, and importers of these goods to respond to requests seeking information, including documents in support of a certification of origin made under Article 5.2 (Claims for Preferential Tariff Treatment). This will include permitting flexibility with respect to the timing necessary to secure such documentation during this period.\nAdvance rulings relating to origin\nFor the purposes of Article 5.14(1) and Article 7.5(4)(c) of the Agreement, the customs administration of a Party is expected to issue an advance ruling to an exporter or a producer in the territory of another Party, with respect to a material that is used in the production of a good.\nMinimum data elements\nWhere a certification of origin is completed based on Section 3(7) and Schedule 2 of the CUSMA Rules of Origin Regulations , the certifier shall indicate “Schedule 2 of the CUSMA Rules of Origin Regulations” within the certification of origin of Annex 5-A (Minimum Data Elements) of the Agreement.\nChapter 6\nTextile and apparel goods\nVerification\n1. For the purposes of Article 6.6(7)(d) of the Agreement the importing Party shall, at the time of the request for permission from the exporter or producer or person having the capacity to consent to a site visit, inform that person of:\n- (a) the legal authority for the visit\n- (b) the specific purpose of the visit and\n- (c) the names and titles of the officials performing the visit\n2. If the importing Party conducts a site visit under Article 6.6 of the Agreement and intends to deny preferential tariff treatment to a textile or apparel good under Article 6.6(9) of the Agreement, it shall provide the preliminary results of the verification in writing.\n3. For the purposes of Article 6.6(9) of the Agreement, “those persons” means the exporter, producer or importer who is subject to the verification and provided information during the verification directly to the importing Party.\nChapter 7\nCustoms administration and trade facilitation\nAdvance rulings\n1. For the purposes of Article 7.5(15) of the Agreement, each Party shall update its website quarterly to display the advance rulings it has issued.\n2. For the purposes of Article 5.14 and Article 7.5 of the Agreement and these Uniform Regulations, an application to the customs administration of a Party for an advance ruling shall be completed in the language of that Party as set out in Annex 1 of these Uniform Regulations.\n3. For the purposes of Article 7.5(6) of the Agreement, the customs administration to which the application is made shall issue an advance ruling no later than 120 days after it has obtained all necessary information under Article 7.5(6)(c) of the Agreement, including responses to requests for supplemental information or samples as provided in Article 7.5(6)(a) of the Agreement.\n4. For the purposes of Article 7.5(6)(a) of the Agreement, where the customs administration of a Party determines that an application for an advance ruling is incomplete, it may decline to further process the application provided that:\n- (a) it has notified the applicant of the supplemental information required and of the period, which shall not be less than 30 days, within which the applicant must provide the information and\n- (b) the applicant has failed to provide the information within the period specified\n5. Nothing in paragraph 4 of this Section shall be construed so as to prevent a person from reapplying for an advance ruling.\nReview and appeal of customs determinations\nWhere an advance ruling is issued under Article 5.14 or Article 7.5 of the Agreement or the Advance Rulings Relating to Origin Section and the Advance Ruling Section of these Uniform Regulations, a modification or revocation of the advance ruling shall be subject to review and appeal under Article 5.15 or Article 7.15 of the Agreement.\nGeneral dispositions\nFor the purposes of Chapter 5 of the Agreement and these Uniform Regulations, any reference to \"materials that are used in the production of the good\" or \"that are used in the production of a material that is used in the production of the good\" shall include materials that are incorporated into a good or material as defined in the CUSMA Rules of Origin Regulations .\nFinal dispositions\n1. These Uniform Regulations shall apply on the date of the entry into force of the Agreement.\n2. For the purposes of these Uniform Regulations, the term \"Party\" or \"Parties\" as used herein refers to the \"Party\" or \"Parties\" of the Agreement between Canada, the United States of America, and the United Mexican States.\nAnnex 1: Language of a Party\nFor the purposes of these Uniform Regulations the language of a Party shall be, in the case of:\n- (a) Canada, English or French\n- (b) Mexico, Spanish and\n- (c) the United States, English\nAnnex 2: Country–Specific definition of “series of importations”\nFor the purposes of Article 5.5 of the Agreement, \"series of importations\" means, in the case of:\n- (a) Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good\n- (b) Mexico, two or more customs entries covering a good arriving the same day or released the same day, and consigned to, or imported by any person, but covered by one commercial invoice and\n- (c) the United States, two or more customs entries covering a good arriving the same day from the same exporter and consigned to the same person",
+    "history": "",
+    "last_amended": "2020-06-30",
+    "current_to": "2020-06-30",
+    "citation": "Memorandum D11-4-34",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-34-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-34-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-34",
+    "marginal_note": "References",
+    "part": "Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file Legislative references CUSMA Rules of Origin Regulations Other references Superseded memorandum D N/A",
+    "history": "",
+    "last_amended": "2020-06-30",
+    "current_to": "2020-06-30",
+    "citation": "Memorandum D11-4-34",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-34-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-35-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-35",
+    "marginal_note": "Table of Contents",
+    "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA",
+    "division": "",
+    "heading": "",
+    "text": "- Legislation\n- Guidelines and General Information Tariff Treatment Determination Textile and Apparel Goods Additional Information\n- References",
+    "history": "",
+    "last_amended": "2020-11-18",
+    "current_to": "2020-11-18",
+    "citation": "Memorandum D11-4-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-35-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-35",
+    "marginal_note": "Legislation",
+    "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA",
+    "division": "",
+    "heading": "",
+    "text": "CUSMA Tariff Preference Regulations\nCUSMA Rules of Origin Regulations\nImports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order",
+    "history": "",
+    "last_amended": "2020-11-18",
+    "current_to": "2020-11-18",
+    "citation": "Memorandum D11-4-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-35-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-35",
+    "marginal_note": "Guidelines and General Information",
+    "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA",
+    "division": "",
+    "heading": "",
+    "text": "1. There are two CUSMA tariff treatments: the United States Tariff ( UST ) and the Mexico Tariff ( MXT ).\n2. Importers will use tariff treatment 10 for UST and 11 for MXT on accounting documents.\nTariff Treatment Determination\n3. In order to determine which preferential tariff treatment should be applied to eligible goods imported from a CUSMA country, two levels of origin determinations must be made. First, the goods must be originating in accordance with the CUSMA Rules of Origin Regulations . Once it is established that the goods originate, a determination must also be made as to whether UST or MXT is applicable as provided for in the CUSMA Tariff Preference Regulations .\nTextile and Apparel Goods\n4. For further information on how to obtain the benefits of the preferential rates of customs duty accorded under the CUSMA using the Tariff Preference Level ( TPL ) mechanism, refer to Memorandum D11-4-22, Tariff Preference Levels and the Imports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order .\nAdditional Information\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2020-11-18",
+    "current_to": "2020-11-18",
+    "citation": "Memorandum D11-4-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-35-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-35",
+    "marginal_note": "References",
+    "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: CUSMA Tariff Preference Regulations CUSMA Rules of Origin Regulations Imports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order Other references: D11-4-22",
+    "history": "",
+    "last_amended": "2020-11-18",
+    "current_to": "2020-11-18",
+    "citation": "Memorandum D11-4-35",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-36-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-36",
+    "marginal_note": "Legislation",
+    "part": "Canada-United States-Mexico Agreement ( CUSMA ) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act\nCustoms Tariff\nCUSMA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2021-03-24",
+    "current_to": "2021-03-24",
+    "citation": "Memorandum D11-4-36",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-36-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-36-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-36",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada-United States-Mexico Agreement ( CUSMA ) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions are relevant for the purpose of Motor Vehicle Averaging Elections:\nclass of motor vehicles means any one of the following categories of motor vehicles: (a) road tractors for semi-trailers of subheading 8701.20, vehicles for the transport of 16 or more persons of subheading 8702.10 or 8702.90, motor vehicles for the transport of goods of subheading 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, special purpose motor vehicles of heading 87.05 or chassis fitted with engines of heading 87.06; (b) tractors of any of subheadings 8701.10 or 8701.30 through 8701.90; (c) vehicles for the transport of 15 or fewer persons of subheading 8702.10 or 8702.90, or light trucks of subheading 8704.21 and 8704.31; or (d) passenger vehicles of subheading Nos. 8703.21 through 8703.90. Note: For details on the above tariff classifications concerning the specific Rule of Origin, please refer to Part 6 of the CUSMA Rules of Origin Regulations . For a description of goods in the above tariff classifications, please refer to the Customs Tariff . heavy truck means a vehicle, other than a vehicle that is solely or principally for off-road use, of subheading 8701.20, 8704.22, 8704.23, 8704.32 or 8704.90, or a chassis fitted with an engine of heading 87.06 that is for use in such a vehicle. light truck means a vehicle of subheading 8704.21 or 8704.31, except for a vehicle that is solely or principally for off-road use. model line means a group of motor vehicles having the same platform or model name. model name means the word, group of words, letter, number or similar designation assigned to a motor vehicle by a marketing division of a motor vehicle assembler to: (a) differentiate the motor vehicle from other motor vehicles that use the same platform design; (b) associate the motor vehicle with other motor vehicles that use different platform designs; or (c) denote a platform design. motor vehicle assembler means a producer of motor vehicles and any related persons or joint ventures in which the producer participates. other vehicle means: (a) a motor vehicle for the transport of 15 or fewer persons of subheading 8702.10 or 8702.90; (b) a passenger vehicle with a compression-ignition engine as the primary motor of propulsion of subheading 8703.21 through 8703.90; (c) a three or four-wheeled motorcycle of subheading 8703.21 through 8703.90; (d) a motorhome or entertainer coach of subheading 8703.21 through 8703.90; (e) an ambulance, a hearse or a prison van of subheading 8703.21 through 8703.90; (f) a vehicle solely or principally for off-road use of subheading 8703.21 through 8703.90; and (g) a vehicle of subheading 8704.21 or 8704.31 that is solely or principally for off-road use. passenger vehicle means a vehicle of subheadings 8703.21 through 8703.90, except for: (a) a vehicle with a compression-ignition engine of subheadings 8703.31 through 8703.33 or a vehicle of subheading 8703.90 with both a compression-ignition engine and an electric motor for propulsion; (b) a three- or four-wheeled motorcycle; (c) an all-terrain vehicle; (d) a motorhome or entertainer coach; and (e) an ambulance, hearse or prison van. platform means the primary load-bearing structural assembly of a motor vehicle that determines the basic size of the motor vehicle, and is the structural base that supports the driveline and links the suspension components of the motor vehicle for various types of frames, such as the body-on-frame or space-frame, and monocoques. super-core means the parts listed in column 1 of Table A.2, which are considered as a single part for the purposes of performing an RVC calculation in accordance with subsections 14(10), (11) and (13) and 16(10). tariff classification refers to the tariff classification, to the 8th digit level, based on the Harmonized System of tariff classification and statistical coding.\nRegional Value Content\n2. Under the Canada-United States-Mexico Agreement (CUSMA), specifically Part 6, Sections 16 and 20 of the CUSMA Rules of Origin Regulations (hereinafter referred to as “the Regulations”), producers of vehicles may elect to average the Regional Value Content (RVC) calculations for passenger vehicles, light trucks, heavy trucks, or other vehicles, an automotive good listed in Tables A.1, B, C, D, and E of the Appendix to Annex 4-B to Chapter 4 Rules of Origin, or core parts listed in Table A.2 of the Appendix to Annex 4-B to Chapter 4 Rules of Origin. Table 1 below illustrates the methodologies to be used.\n3. Pursuant to subsection 14(12) of the Regulations, producers of parts in column 1 of Table A.2 of the Appendix to Annex 4-B to Chapter 4 Rules of Origin, may be averaged in accordance with section 16 of the Regulations. Such an average may be calculated using either the average RVC for each individual part in column 1 of Table A.2, or by calculating the average RVC for all parts in column 1 of Table A.2 by treating them as a single part, defined as a super-core.\n4. An election to average shall be completed in respect of each category set out in subsections 16(1) and 20(6) of the Regulations that is chosen by the producer of the vehicles identified in paragraph 1.\n5. Pursuant to subsection 16(6) of the Regulations, an election to average must be provided to the customs administration of the CUSMA country to which these vehicles will be exported at least 10 days before the first day of the producer’s fiscal year during which the vehicles will be exported or such shorter period as the customs administration may accept.\n6. Pursuant to subsection 16(7) of the Regulations, the election may not be rescinded or modified by the producer with respect to the category of passenger vehicles, light trucks, heavy trucks or other vehicles, or the period the producer intends to use for their averaged RVC calculation.\nLabour Value Content\n7. Under the CUSMA, specifically Part 6, subsection 18(15) through 18(17) of the Regulations, producers of vehicles may elect to average the Labour Value Content (LVC) for passenger vehicles, light trucks or heavy trucks. Table 1 below illustrates the methodologies to be used.\n8. An election to average shall be completed in respect of each category set out in subsection 18(15) of the Regulations that is chosen by the producer of the vehicles identified in paragraph 1.\n9. Pursuant to paragraph 18(16)(g) of the Regulations, an election to average must be filed with the customs administration of each CUSMA country to which vehicles in that category are to be exported during the period covered by the election, at least 10 days before the day on which the producer’s fiscal year begins or such shorter period as that customs administration may accept.\n10. Pursuant to subsection 18(17) of the Regulations, the election may not be rescinded or modified with respect to the category or the basis of calculation.\nTable 1 – Methodologies to be Used for the Purposes of Calculating RVC and LVC\nNet Cost Transaction Value Annual Purchase Value Regional Value Content (passenger vehicles, light trucks, heavy trucks, or other vehicles) X Regional Value Content (Table A.1) X X Regional Value Content (Table A.2 – Column 1) X X Regional Value Content (Table A.2 – Column 2) X X Regional Value Content (Table B) X X Regional Value Content (Table C) X X Regional Value Content (Table D) X X Regional Value Content (Table E) X X Regional Value Content (Table F) X X Regional Value Content (Table G) X X Labour Value Content X X\nConfidentiality\n11. The Canada Border Services Agency (CBSA) shall, in accordance with Section 107 of the Customs Act , and Articles 5.12 (Confidentiality) and 7.22 (Protection of Trader Information) of the CUSMA, protect the confidentiality of the information submitted in the election to average.\nOrigin Verification\n12. The CBSA may, in accordance with Section 42.1 of the Customs Act , the verification procedures set out in Article 5.9 of the CUSMA and the Origin Verification Section of the Uniform Regulations for Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA) contained in Memorandum D11-4-34, conduct a verification of origin of these vehicles. As part of that verification, where an importer, exporter, or producer submitted an election to average, the information contained in that submission may be reviewed.\n13. As provided for in subsection 1(10) of the Regulations, an election to average with respect to a good exported to a CUSMA country is considered to have been made:\n- (a) in the case of an election referred to in subsection 16(1), if the election is received by the customs administration of that CUSMA country; and\n- (b) in the case of an election referred to in subsection 1(7), 7(15) or 16(10), if the customs administration of that CUSMA country is informed in writing during the course of a verification of origin of the good that the election has been made.\n14. Pursuant to paragraph 7(7)(b) of the Regulations, an importer, exporter or producer of a good who calculated the RVC of the good on the basis of the transaction value method may change to a calculation based on the net cost method when the customs administration of a CUSMA country subsequently notifies that importer, exporter or producer in writing, during the course of a verification of origin, that the value of any material used in the production of the good, as determined by that importer, exporter or producer, is required to be adjusted under section 4 of Schedule 6.\n15. Pursuant to subsection 7(8) of the Regulations, where an importer, exporter or producer of a good who calculated the RVC of the good on the basis of the net cost method and the customs administration of a CUSMA country subsequently notifies that importer, exporter or producer in writing, during the course of a verification of origin, that the good does not satisfy the applicable RVC requirement, the importer, exporter or producer of the good may not recalculate the RVC on the basis of the transaction value method.\nNote: Pursuant to subsection 7(6) of the Regulations, when calculating the RVC of a good, the net cost method must be used if Schedule 1 does not provide a rule for the good based on the transaction value method.\nCompletion and filing of the Motor Vehicle Averaging Election Forms\n16. Form BSF352 , Canada-United States-Mexico Agreement Motor Vehicle Averaging Election for Purposes of Regional Value Content must be completed to file an election to average.\n17. Form BSF848 , Canada-United States-Mexico Agreement Motor Vehicle Averaging Election for Purposes of Labour Value Content must be completed to file an election to average.\n18. Instructions to complete these forms can be found in the instructions accompanying Form BSF352 and Form BSF848 .\n19. These election to average forms can be submitted electronically to:\nCBSA.Election_BSF_352.ASFC@cbsa-asfc.gc.ca\n20. Where these forms cannot be sent electronically, they can be submitted in writing to:\nCanada Border Services Agency Trade and Anti-dumping Programs Directorate 222 Queen Street, 4th Floor Ottawa, Ontario K1A 0L8, Canada\n21. Where the producer of a motor vehicle has calculated the RVC of the motor vehicle on the basis of estimated costs, including standard costs, budgeted forecasts or other similar estimating procedures, before or during the producer's fiscal year, the producer shall conduct an analysis at the end of the producer's fiscal year of the actual costs incurred over the period in respect of the production of the motor vehicle to ensure that the RVC on the basis of actual costs is satisfied. If the RVC on the basis of actual costs is not satisfied, the producer of the motor vehicle must immediately inform any person to whom the producer has provided a certification of origin, contained in Annex 5-A (Minimum Data Elements) of Chapter 5 Origin Procedures, or a written statement that the motor vehicle is an originating good, that the motor vehicle is a non-originating good.\nAdditional Information\n22. For additional information regarding the completion of the election to average forms, please refer to Chapter 4 Rules of Origin of the CUSMA, and the CUSMA Rules of Origin Regulations . Any further information and/or clarification may be obtained from the CBSA at the following email address:\nCBSA.Election_BSF_352.ASFC@cbsa-asfc.gc.ca\n23. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2021-03-24",
+    "current_to": "2021-03-24",
+    "citation": "Memorandum D11-4-36",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-36-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-36-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-36",
+    "marginal_note": "References",
+    "part": "Canada-United States-Mexico Agreement ( CUSMA ) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff CUSMA Rules of Origin Regulations Other references: Canada-United States-Mexico Agreement (CUSMA) Uniform Regulations Regarding the Interpretation, Application, and Administration of Chapter 4 (Rules of Origin) and Related Provisions in Chapter 6 (Textile and Apparel Goods) of the Agreement Between the United States of America, the United Mexican States, and Canada D11-4-34, Uniform Regulations for Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA) Form BSF352 Form BSF848",
+    "history": "",
+    "last_amended": "2021-03-24",
+    "current_to": "2021-03-24",
+    "citation": "Memorandum D11-4-36",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-36-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-37-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-37",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, November 4, 2021\nThis document is also available in PDF (438 KB) [ help with PDF files ]\nIn Brief\nThis memorandum contains administrative guidelines and other information regarding the administration of the origin quotas contained in Annex 5-A of the Protocol on Rules of Origin and Origin Procedures of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) and Annex 5-A of the Protocol on Rules of Origin and Origin Procedures as incorporated by reference in the Canada-United Kingdom Trade Continuity Agreement ( Canada- UK TCA ).\nUnder the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) and the Canada-United Kingdom Trade Continuity Agreement ( Canada- UK TCA ), specific quantities of some products may qualify as originating under alternative product-specific rules of origin (origin quotas). Under the CETA origin quotas, products that include non-Canadian or non-European Union ( EU ) sourced materials may qualify as originating and receive preferential tariff treatment, up to the specified quantity, and likewise, products that include non-Canadian or non-United Kingdom ( UK ) sourced materials may qualify as originating and receive preferential tariff treatment, up to the specified quantity, under the Canada- UK TCA .\nUnder both agreements, origin quotas have been established for Agricultural Products ( High-Sugar Containing Products, Sugar Confectionery and Chocolate Preparations, Processed Foods, and Dog and Cat Food), Fish and Seafood, Textiles, Apparel, and Vehicles.\nThis memorandum specifies the products that are eligible for the origin quotas, the manufacturing processes that products are required to undergo in the territory of the Parties to the CETA or the Canada- UK TCA , and the documentation needed to support a claim for CETA preferential tariff treatment or Canada- UK TCA preferential tariff treatment.",
+    "history": "",
+    "last_amended": "2021-11-04",
+    "current_to": "2021-11-04",
+    "citation": "Memorandum D11-4-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-37-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-37",
+    "marginal_note": "Legislation",
+    "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Act\n- Customs Tariff\n- Export and Import Permit Act\n- Export Control List\n- Import Control List",
+    "history": "",
+    "last_amended": "2021-11-04",
+    "current_to": "2021-11-04",
+    "citation": "Memorandum D11-4-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-37-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-37",
+    "marginal_note": "Regulations",
+    "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement",
+    "division": "",
+    "heading": "",
+    "text": "- CETA Rules of Origin Regulations\n- CUKTCA Rules of Origin Regulations\n- Regulations Defining \" EU country or other CETA beneficiary\"",
+    "history": "",
+    "last_amended": "2021-11-04",
+    "current_to": "2021-11-04",
+    "citation": "Memorandum D11-4-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-37-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-37",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purpose of this memorandum, the following definitions apply:\nCanada- UK TCA beneficiary Has the same meaning as in subsection 2(1) of the Customs Tariff . EU country or other CETA beneficiary Means a country or territory set out in the schedule to the Regulations Defining \" EU country or other CETA beneficiary\" .\nGeneral\n2. The CETA and the Canada- UK TCA are similar to all of Canada's Free Trade Agreements ( FTA s) in that they contain rules of origin, origin procedures, and product-specific rules of origin ( PSRO ), which can be found in the Protocol on Rules of Origin and Origin Procedures (the \"Protocol\") specific to the CETA and the Canada- UK TCA . However, the CETA and the Canada- UK TCA are unique in that they allow for products to also qualify for CETA or Canada- UK TCA preferential tariff treatment under the applicable origin quota PSRO , which are contained in Annex 5-A of the CETA – Origin quotas and alternatives for the product-specific rules of origin in Annex 5 – and incorporated by reference in the Canada- UK TCA . While the origin quotas provide alternative rules of origin, not all originating products have corresponding origin quotas.\n3. The origin quotas provide preferential rates of duty for specified quantities of certain originating products. Origin quotas apply to specific textile and apparel products imported into Canada from an EU country or other CETA beneficiary or a Canada- UK TCA beneficiary under the respective agreements. Origin quotas also apply to specific Canadian agricultural products, fish and seafood products, textile and apparel products, and vehicles exported to an EU country or other CETA beneficiary or to a Canada- UK TCA beneficiary.\n4. Canada has implemented import and export permit requirements for certain origin quotas. Table 1 below identifies the origin quota products that are subject to Canadian permit requirements. While these quotas are available for imports and exports, traders are advised, where possible, to determine whether their products satisfy the applicable main PSRO found in Annex 5 of either Protocol before exporting their product under the origin quotas.\nTable 1: List of products with corresponding origin quotas and their Canadian permit requirements\nImports Product (Harmonized System Classification) CETA Canada- UK TCA Permit required Administration Permit required Administration Textiles and Apparel 5007.20, 5111.30, 51.12, 5208.39, 5401.10, 5402.11, 54.04, 54.07, 56.03, 5607.41, 5607.49, 5702.42, 5703.20, 5704.90, 59.03, 5904.10, 5910.00, 59.11, 6105.10, 61.06, 61.09, 61.10, 61.14, 61.15, 6202.11, 6202.93, 6203.11, 6203.12-6203.49, 62.04, 6205.20, 62.10, 62.11, 61.12, 6302.21, 6302.31, 6302.91 Yes First-come , first-served upon importation into Canada Yes First-come , first-served upon importation into Canada\nExports Product (Harmonized System Classification) CETA Canada- UK TCA Permit required Administration Permit required Administration High-Sugar Containing Products ex 1302.20, ex 1806.10, ex 1806.20, ex 2101.12, ex 2101.20, ex 2106.90 Yes Export to an EU country or other CETA beneficiary through allocation No First-come , first-served upon importation into a Canada- UK TCA beneficiary Sugar Confectionery and Chocolate Preparations 17.04, 1806.31, 1806.32, 1806.90 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Processed Foods 19.01, ex 1902.11, ex 1902.19, ex 1902.20, ex 1902.30, 1904.10, 1904.20, 1904.90, 19.05, 2009.81, ex 2009.89, 2103.90, ex 2106.10, ex 2106.90 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Dog and Cat Food 2309.10, ex 2309.90 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Apparel 61.04, 61.14, 6102.30, 6108.92, 62.01 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Apparel 6101.30, 6106.20, 6108.22, 6109.10, 6109.90, 61.10, 6112.41, 61.15, 62.02, 62.03, 62.04, 62.05, 62.06, 6210.40, 6210.50, 62.11, 6212.10, 6212.20, 6212.30, 6212.90 No First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Textiles 5107.20, 5205.12, 5208.59, 5209.59, 54.02, 5404.19, 54.07, 5505.10, 5513.11, 56.02, 56.03, 57.03, 58.06, 5811.00, 59.03, 5904.90, 59.06, 5907.00, 59.11, 60.04, 60.05, 60.06, 63.06, 63.07 No First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Fish and Seafood ex 0304.83, ex 0306.12, 1604.11, 1604.12, ex 1604.13, ex 1605.10, 1605.21 – 1605.29, 1605.30 No First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Vehicles 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32, 8703.33, 8703.40, 8703.50, 8703.60, 8703.70, 8703.80, 8703.90 Yes Export to an EU country or other CETA beneficiary through allocation Yes First-come , first-served upon importation into a Canada- UK TCA beneficiary\n5. The origin quota mechanism contained in the CETA and the Canada- UK TCA are unique in that the products subject to an origin quota are associated directly to a PSRO . This means that one product could have two separate PSRO s associated with it; the main PSRO , where there is no quantitative limit, and an alternate PSRO , which is subject to quota availability. The products associated with the alternate PSRO qualify as originating products should quota be available. Traders should determine first if their products qualify as originating under the main PSRO s, and then look to the alternative rules of origin for an origin quota to see if they may qualify.\n6. In order to determine whether there is quota available for a certain product under the CETA or Canada- UK TCA , importers and exporters are encouraged to look at the Global Affairs Canada's CETA Origin Quotas website. A link to this website can be found in the \"References\" section of this memorandum.\n7. The Global Affairs Canada website also contains a list of Frequently Asked Questions (FAQ) which provides information on the origin quotas.\nImport requirements – Origin Declaration\n8. As with all imported products, in order to receive preferential tariff treatment, the Origin Declaration, contained in Annex 2 of the Protocol to either FTA , must be in the importer's possession at the time of release of the products, or at any other time when the importer declares on the customs documentation that they are in possession of an origin declaration.\n9. The completed Origin Declaration, as set out in Annex 2 of the Protocol to either FTA , must be provided on the invoice or any other commercial document that describes the product in sufficient detail to enable its identification. A reference to Annex 5-A should also be included on the invoice or other commercial document in order to identify origin quota products. It is not mandatory to include the Origin Declaration with the release or accounting documentation, but it must be available for presentation to the Canada Border Services Agency ( CBSA ) upon request.\n10. The Origin Declaration may be completed in English or French or, for the purposes of CETA, any of the languages set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures. Where the Origin Declaration is presented in a language other than English or French and the CBSA requests to see it, the CBSA may make a further request to the importer to provide an English or French translation of the Origin Declaration. If such further request is made, the CBSA will allow a reasonable period of time for the importer to obtain the translation.\nNote: The importer is not required to obtain an English or French translation of the Origin Declaration until and unless such a request is made.\nTariff treatments\n11. The CETA rate of customs duty for products imported from an EU country or other CETA beneficiary is the Canada-European Union Tariff (CEUT), and is applicable to all products, including those subject to the origin quotas. Importations of products that do not meet the main PSRO or exceed the annual origin quota quantitative limit under the alternate rules of origin provided under the CETA are subject to the Most-Favoured-Nation ( MFN ) tariff treatment.\n12. The Canada- UK TCA rate of customs duty for products imported from a Canada- UK TCA beneficiary is the United Kingdom Tariff ( UKT ), and is applicable to all products, including those subject to the origin quotas. Importations of products that do not meet the main PSRO or exceed the annual origin quota quantitative limit under the alternate rules of origin provided under the Canada- UK TCA are subject to the MFN tariff treatment.\nExport requirements – Origin Declaration\n13. In order to identify the products that are eligible for an origin quota, the exporter, in addition to providing the Origin Declaration as set out in Annex 2 of the specific Protocol, should inform the importer of the application of Annex 5-A . This may be done by making reference to Annex 5-A on the invoice or other commercial document, and where applicable, the exporter must provide the importer with a copy of the export permit.\nImport and export permit requirements\n14. Import and export permits are issued by the Trade Controls Bureau at Global Affairs Canada or via customs brokers authorized by the Trade Controls Bureau.\n15. In order to inform importers and exporters about the origin quotas established under the CETA, Global Affairs Canada has issued notices containing information on the products covered under the various origin quotas, the type of permit required and the administration of the origin quotas under the Export and Import Permits Act ( EIPA ). Specific Notices to Importers and to Exporters for the following products have been issued, and links to these notices can be found in the \"References\" section of this memorandum:\n- High-Sugar Containing Products – Exports\n- Sugar Confectionery and Chocolate Preparations, Processed Foods, Dog and Cat Food – Exports\n- Fish and Seafood – Exports\n- Apparel – Exports\n- Textiles and Apparel – Imports\n- Vehicles – Exports\n16. In order to inform importers and exporters about the origin quotas established under the Canada- UK TCA , Global Affairs Canada has issued notices containing information on the products covered under the various origin quotas, the type of permit required and the administration of the origin quotas under the EIPA . Specific Notices to Importers and to Exporters for the following products have been issued, and links to these notices can be found in the \"References\" section of this memorandum:\n- Textiles and Apparel – Imports\n- Vehicles – Exports\nImport permit requirements\n17. In order to import products subject to an origin quota, the importer must possess an appropriate import permit specifying entitlement for the products. This permit must be available for presentation to the CBSA upon request.\n18. Global Affairs Canada provides CBSA External Customs Automated Permit System (EXCAPS) with an electronic transmission of permit information directly. This eliminates the requirement for exporters and importers to present paper permits to the CBSA (except at non-terminal offices) when required under the EIPA . Global Affairs Canada will issue a transaction record to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices will be required to present a copy of the transaction record to substantiate that a permit has been issued by Global Affairs Canada. Refer to Memorandum D19-10-2 , Export and Import Permits Act (Importations) for the most current information on the transmission of permit information between Global Affairs Canada and CBSA .\n19. The transaction number assigned to the importation must be recorded on the import permit, and the import permit number must be recorded on the customs documentation.\n20. An import permit becomes valid when the permit information has been transmitted electronically by Global Affairs Canada to the CBSA office where products are to be released.\n21. Where an origin quota permit has not been obtained by the date of accounting, the products will be subject to the MFN tariff treatment.\nExport permit requirements\n22. In order to export products subject to the origin quota to an EU country or other CETA beneficiary or a Canada- UK TCA beneficiary, if the product is identified as requiring a permit, the exporter must possess an appropriate export permit specifying entitlement for the products. To determine if an export permit is applicable, refer to Table 1 above. For all products, whether a permit is required or not, the exporter is advised to notify the importer in an EU country or other CETA beneficiary or a Canada- UK TCA beneficiary that these products are subject to Annex 5-A . This may be done by making an indication with the required origin declaration on the invoice or other commercial document.\n23. Where an export permit has been obtained, the exporter, in addition to advising the importer as per the above paragraph, must provide the importer with a copy of the export permit.\nCanada Customs Coding Form\n24. To indicate that a claim for CETA preferential tariff treatment is being made through the origin quota mechanism for products imported from an EU country or other CETA beneficiary, importers must complete Form B3-3 , Canada Customs Coding Form, as follows:\n- In Field No. 14, \"Tariff Treatment\", enter the Canada-European Union Tariff (CEUT) treatment code \"31\"\n- In Field No. 26, \"Special Authority\", enter the CETA Order in Council ( OIC ) number 17-1124\n25. To indicate that a claim for Canada- UK TCA preferential tariff treatment is being made through the origin quota mechanism for products imported from a Canada- UK TCA beneficiary, importers must complete Form B3-3 , Canada Customs Coding Form, as follows:\n- In Field No. 14, \"Tariff Treatment\", enter the United Kingdom Tariff ( UKT ) treatment code \"34\"\n- In Field No. 26, \"Special Authority\", enter the Canada- UK TCA OIC number 21-241\nLegislative requirements to file self-adjustments\n26. For products originating as per the PSRO origin quota of the CETA or Canada- UK TCA , for which a claim under the quota was not made at the time of accounting, preferential tariff treatment may be requested under the PSRO origin quota of the applicable trade agreement, if quota remains available in the year in which the products were accounted for. If no quota is available in the year in which the product was accounted for, the MFN tariff applies and any duties owing must be paid.\n27. Preferential tariff treatment corrections to the import declaration to access PSRO origin quota may be submitted under either section 74 or section 32.2 of the Customs Act , depending on whether or not preferential tariff treatment was claimed at the time of accounting.\nRefunds of duties paid\n28. A request for preferential tariff treatment for products originating under the PSRO origin quota of the CETA or Canada- UK TCA may be made where the MFN tariff has been claimed and the products have been accounted for by requesting a refund of the duties paid under s.74(1)(c.11) of the Customs Act . For imports into Canada, the importer is provided with 4 years from the date of accounting to submit a refund claim by applying for CETA or Canada- UK TCA preferential tariff treatment. For more information on refunds, refer to Memorandum D6-2-3 , Refunds of Duties.\nCorrections to the claim for CETA or Canada- UK TCA preferential tariff treatment (Money payable to the CBSA or Revenue Neutral)\n29. Where the CETA or Canada- UK TCA preferential tariff treatment was claimed at the time of accounting, and the products are subsequently found not to originate under the PSRO but are originating under an origin quota PSRO , access to the CETA or Canada- UK TCA preferential tariff treatment, provided origin quota remains available, must be obtained by submitting a correction under section 32.2 of the Customs Act to include the relevant OIC number as set out in the \"Canada Customs Coding Form\" section above. For more information on the importer's obligation, refer to Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\n30. Under either situation, the procedures and applicable documentation outlined above to access the origin quota PSRO of the CETA or Canada- UK TCA apply.\nVerification\n31. As the origin quota mechanisms are rules of origin, all claims for preferential tariff treatment under the CETA or Canada- UK TCA PSRO origin quota are subject to all the origin procedures of the applicable trade agreement.\nAdditional information\n32. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2021-11-04",
+    "current_to": "2021-11-04",
+    "citation": "Memorandum D11-4-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html"
+  },
+  {
+    "id": "dmemo-D11-4-37-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-4-37",
+    "marginal_note": "References",
+    "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Legislative references: Customs Act Customs Tariff Export and Import Permit Act Export Control List Import Control List CETA Rules of Origin Regulations CUKTCA Rules of Origin Regulations Regulations Defining \" EU country or other CETA beneficiary\" Protocol on Rules of Origin and Origin Procedures Annex 5-A of the Protocol on Rules of Origin and Origin Procedures Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-United Kingdom Trade Continuity Agreement ( Canada- UK TCA ) Other references: D6-2-3 D11-6-6 D19-10-2 Global Affairs Canada CETA Origin Quotas Global Affairs Canada Frequently Asked Questions (FAQ) Global Affairs Canada List of Notices to Importers, Exporters and Brokers Notice for High-Sugar Containing Products – Exports (CETA) Notice for Sugar Confectionery and Chocolate Preparations, Processed Foods, Dog and Cat Food – Exports (CETA) Notice for Fish and Seafood – Exports (CETA) Notice for Apparel – Exports (CETA) Notice for Textiles and Apparel – Imports (CETA) Notice for Vehicles – Exports (CETA) Notice for Textiles and Apparel – Imports ( Canada- UK TCA ) Notice for Vehicles – Exports ( Canada- UK TCA ) B3-3 – Canada Customs Coding Form",
+    "history": "",
+    "last_amended": "2021-11-04",
+    "current_to": "2021-11-04",
+    "citation": "Memorandum D11-4-37",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-3",
+    "marginal_note": "Regulations",
+    "part": "Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CCRFTA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2018-02-06",
+    "current_to": "2018-02-06",
+    "citation": "Memorandum D11-5-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Additional Information\nFor more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2018-02-06",
+    "current_to": "2018-02-06",
+    "citation": "Memorandum D11-5-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-3",
+    "marginal_note": "References",
+    "part": "Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CCRFTA Rules of Origin Regulations Other references Superseded memorandum D D11-5-3 June 26, 2013",
+    "history": "",
+    "last_amended": "2018-02-06",
+    "current_to": "2018-02-06",
+    "citation": "Memorandum D11-5-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-4",
+    "marginal_note": "Regulations",
+    "part": "Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CCFTA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2022-01-19",
+    "current_to": "2022-01-19",
+    "citation": "Memorandum D11-5-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-4",
+    "marginal_note": "Guidelines and general information",
+    "part": "Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Additional information\nFor more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2022-01-19",
+    "current_to": "2022-01-19",
+    "citation": "Memorandum D11-5-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-4",
+    "marginal_note": "References",
+    "part": "Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CCFTA Rules of Origin Regulations Other references Canada-Chile Free Trade Agreement Amendments to Chapter D (Rules of Origin) and Annex D-01 (Specific Rules of Origin) (2021) Superseded memorandum D D11-5-4, February 6, 2018",
+    "history": "",
+    "last_amended": "2022-01-19",
+    "current_to": "2022-01-19",
+    "citation": "Memorandum D11-5-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-6",
+    "marginal_note": "Regulations",
+    "part": "Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CIFTA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2021-02-04",
+    "current_to": "2021-02-04",
+    "citation": "Memorandum D11-5-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-6",
+    "marginal_note": "Guidelines and general information",
+    "part": "Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Additional information\nFor more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2021-02-04",
+    "current_to": "2021-02-04",
+    "citation": "Memorandum D11-5-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-6",
+    "marginal_note": "References",
+    "part": "Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CIFTA Rules of Origin Regulations Other references Superseded memorandum D D11-5-6, April 18, 2018",
+    "history": "",
+    "last_amended": "2021-02-04",
+    "current_to": "2021-02-04",
+    "citation": "Memorandum D11-5-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-7",
+    "marginal_note": "Legislation",
+    "part": "Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CEFTA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2014-04-15",
+    "current_to": "2014-04-15",
+    "citation": "Memorandum D11-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. Annex C – Rules of Origin and Administrative Co-operation of CEFTA contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n2. Appendix I to Annex C of CEFTA , the Product Specific Rules of Origin, sets out the specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-04-15",
+    "current_to": "2014-04-15",
+    "citation": "Memorandum D11-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-7",
+    "marginal_note": "References",
+    "part": "Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: CEFTA Rules of Origin Regulations Other references: Canada-European Free Trade Association Free Trade Agreement (CEFTA) Annex C – Rules of Origin and Administrative Co-operation Appendix I to Annex C Superseded memorandum D: D11-5-7 dated March 12, 2010",
+    "history": "",
+    "last_amended": "2014-04-15",
+    "current_to": "2014-04-15",
+    "citation": "Memorandum D11-5-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-8",
+    "marginal_note": "Legislation",
+    "part": "Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CPFTA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2014-04-15",
+    "current_to": "2014-04-15",
+    "citation": "Memorandum D11-5-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-8",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. Chapter Three: Rules of Origin of the CPFTA contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n2. Annex 301: Specific Rules of Origin of the CPFTA sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-04-15",
+    "current_to": "2014-04-15",
+    "citation": "Memorandum D11-5-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-8-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-8",
+    "marginal_note": "References",
+    "part": "Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: CPFTA Rules of Origin Regulations Other references: Canada-Peru Free Trade Agreement (CPFTA) Chapter Three: Rules of Origin Annex 301: Specific Rules of Origin Superseded memorandum D: D11-5-8 dated March 12, 2010",
+    "history": "",
+    "last_amended": "2014-04-15",
+    "current_to": "2014-04-15",
+    "citation": "Memorandum D11-5-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-9",
+    "marginal_note": "Legislation",
+    "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Order Amending the Schedule to the Customs Tariff ( CCOFTA Short Supply)\nCCOFTA Rules of Origin Regulations\nP.C. 2011-733 2011-06-23\nHis Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariff , hereby makes the annexed CCOFTA Rules of Origin Regulations .",
+    "history": "",
+    "last_amended": "2020-12-16",
+    "current_to": "2020-12-16",
+    "citation": "Memorandum D11-5-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-9",
+    "marginal_note": "Rules of Origin",
+    "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The following provisions of the Free Trade Agreement between Canada and the Republic of Colombia, signed on November 21, 2008 , have the force of law in Canada:\n- (a) Articles 301 to 305\n- (b) Paragraphs 1 and 2 of article 306\n- (c) Articles 307 to 315\n- (d) Article 318 and\n- (e) Annex 301\nComing into Force\nFootnote 1 2. These Regulations come into force on the day on which section 30 of the Canada–Colombia Free Trade Agreement Implementation Act , chapter 4 of the Statutes of Canada, 2010, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2020-12-16",
+    "current_to": "2020-12-16",
+    "citation": "Memorandum D11-5-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-9-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-9",
+    "marginal_note": "Guidelines and general information",
+    "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The CCOFTA may be found on the Global Affairs Canada website.\n2. Chapter Three: Rules of Origin of the CCOFTA contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 301: Specific Rules of Origin of the CCOFTA sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n4. Article 317: Short Supply of the Rules of Origin Chapter allows Canada and Colombia to agree that certain textile inputs are not available from domestic producers in commercial quantities in both Canada and Colombia. Textile yarns and fabrics that are agreed to be in short supply can be imported from outside Canada or Colombia and used by Canadian or Colombian producers to make originating textile or apparel goods that would be eligible to benefit from preferential tariff treatment under the agreement when that textile or apparel good is exported to the other Party.\n5. Canada and Colombia have established a short supply list under the CCOFTA , effective January 10, 2020 . Both countries also agreed to procedures to guide the administration of the short supply process .\nAdditional information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2020-12-16",
+    "current_to": "2020-12-16",
+    "citation": "Memorandum D11-5-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-9-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-9",
+    "marginal_note": "References",
+    "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CCOFTA Rules of Origin Regulations Order Amending the Schedule to the Customs Tariff (CCOFTA Short Supply) Customs Tariff Canada–Colombia Free Trade Agreement Implementation Act Other references Canada-Colombia Free Trade Agreement (CCOFTA) Superseded memorandum D: D11-5-9 dated April 15, 2014\nFootnotes Footnote 1 *[Note: Regulations in force August 15, 2011, see SI/2011-55.] Return to footnote 1 referrer",
+    "history": "",
+    "last_amended": "2020-12-16",
+    "current_to": "2020-12-16",
+    "citation": "Memorandum D11-5-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-9-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-9",
+    "marginal_note": "Footnotes",
+    "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Footnote 1 *[Note: Regulations in force August 15, 2011, see SI/2011-55.] Return to footnote 1 referrer",
+    "history": "",
+    "last_amended": "2020-12-16",
+    "current_to": "2020-12-16",
+    "citation": "Memorandum D11-5-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-10-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-10",
+    "marginal_note": "Legislation",
+    "part": "Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CJFTA Rules of Origin Regulations\nRules of Origin\n1. The following provisions of the Free Trade Agreement between Canada and the Hashemite Kingdom of Jordan, signed on June 28, 2009, have the force of law in Canada:\n- (a) Articles 4-1 and 4-2;\n- (b) Article 4-3, paragraph 1;\n- (c) Articles 4-4 to 4-13;\n- (d) Article 4-15; and\n- (e) Annex 4-1.\nComing Into Force\n2. These Regulations come into force on the day on which section 32 of the Canada-Jordan Economic Growth and Prosperity Act, chapter 18 of the Statutes of Canada, 2012, comes into force.",
+    "history": "",
+    "last_amended": "2018-04-18",
+    "current_to": "2018-04-18",
+    "citation": "Memorandum D11-5-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-10-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-10",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada-Jordan Free Trade Agreement (CJFTA) may be found on the Global Affairs Canada Web site .\n2. Chapter 4: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 4-1: Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2018-04-18",
+    "current_to": "2018-04-18",
+    "citation": "Memorandum D11-5-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-10-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-10",
+    "marginal_note": "References",
+    "part": "Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CJFTA Rules of Origin Regulations Canada-Jordan Economic Growth and Prosperity Act Annex 4-1: Specific Rules of Origin Other references Canada-Jordan Free Trade Agreement (CJFTA) Superseded memorandum D D11-5-10 February 7, 2013",
+    "history": "",
+    "last_amended": "2018-04-18",
+    "current_to": "2018-04-18",
+    "citation": "Memorandum D11-5-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-11",
+    "marginal_note": "CPAFTA Rules of Origin Regulations",
+    "part": "Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Rules of Origin\n1. The following provisions of the Free Trade Agreement between Canada and the Republic of Panama, signed on May 14, 2010 , have the force of law in Canada:\n- (a) Articles 3.01 to 3.04;\n- (b) Article 3.05, paragraph 1;\n- (c) Articles 3.06 to 3.15; and\n- (d) Annex 3.02.\nComing Into Force\n2. These Regulations come into force on the day on which section 38 of the Canada–Panama Economic Growth and Prosperity Act , chapter 26 of the Statutes of Canada, 2012, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2013-02-07",
+    "current_to": "2013-02-07",
+    "citation": "Memorandum D11-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-11",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada-Panama Free Trade Agreement (CPAFTA) may be found on the Foreign Affairs and International Trade Canada Web site at: www.international.gc.ca .\n2. Chapter Three: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 3.02: Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2013-02-07",
+    "current_to": "2013-02-07",
+    "citation": "Memorandum D11-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-11",
+    "marginal_note": "References",
+    "part": "Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Order in Council P.C. 2013-309 dated March 21, 2013 Canada-Panama Economic Growth and Prosperity Act Other references: Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2013-02-07",
+    "current_to": "2013-02-07",
+    "citation": "Memorandum D11-5-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-12-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-12",
+    "marginal_note": "Legislation",
+    "part": "Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CKFTA Rules of Origin Regulations Rules of Origin 1. The following provisions of the Canada-Korea Free Trade Agreement have the force of law in Canada: (a) Articles 3.1 to 3.6; (b) Paragraphs 1 and 2 of Article 3.7; (c) Articles 3.8 to 3.17; (d) Article 3.20; and (e) Annex 3-A. Coming Into Force 2. These Regulations come into force on the day on which section 47 of the Canada–Korea Economic Growth and Prosperity Act , chapter 28 of the Statutes of Canada, 2014, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. Guidelines and General Information 1. The Canada-Korea Free Trade Agreement (CKFTA) may be found on the Foreign Affairs, Trade and Development Canada Web site . 2. Chapter 3: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements. 3. Annex 3-A: Product Specific Rules sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating. Additional Information 4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Order in Council P.C. 2014-1454 dated December 12, 2014 Other references: Superseded memorandum D: N/A Date modified: 2015-03-09",
+    "history": "",
+    "last_amended": "2015-03-09",
+    "current_to": "2015-03-09",
+    "citation": "Memorandum D11-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-12-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-12",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada-Korea Free Trade Agreement (CKFTA) may be found on the Foreign Affairs, Trade and Development Canada Web site .\n2. Chapter 3: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 3-A: Product Specific Rules sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2015-03-09",
+    "current_to": "2015-03-09",
+    "citation": "Memorandum D11-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-12-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-12",
+    "marginal_note": "References",
+    "part": "Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Order in Council P.C. 2014-1454 dated December 12, 2014 Other references: Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2015-03-09",
+    "current_to": "2015-03-09",
+    "citation": "Memorandum D11-5-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-12-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-13",
+    "marginal_note": "Legislation",
+    "part": "Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CHFTA Rules of Origin Regulations\nRules of Origin\n1. The following provisions of the Canada–Honduras Free Trade Agreement have the force of law in Canada:\n- (a) Articles 4.1 to 4.3;\n- (b) Paragraph 1 of Article 4.4;\n- (c) Articles 4.5 to 4.13; and\n- (d) Annexes 4.1 and 4.5.\nComing Into Force\n2. These Regulations come into force on the day on which section 43 of the Canada–Honduras Economic Growth and Prosperity Act , chapter 14 of the Statues of Canada, 2014, comes into force, but if these Regulations are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2015-04-09",
+    "current_to": "2015-04-09",
+    "citation": "Memorandum D11-5-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-13-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-13",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The CHFTA may be found on the Foreign Affairs, Trade and Development Canada Web site .\n2. Chapter Four: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 4.1: Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2015-04-09",
+    "current_to": "2015-04-09",
+    "citation": "Memorandum D11-5-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-13-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-13",
+    "marginal_note": "References",
+    "part": "Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Canada–Honduras Economic Growth and Prosperity Act CHFTA Rules of Origin Regulations Other references: Order in Council P.C. 2014-979 dated September 25, 2014 Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2015-04-09",
+    "current_to": "2015-04-09",
+    "citation": "Memorandum D11-5-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-13-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-14-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-14",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: Provides the links to the rules of origin of the new Canada-Ukraine Free Trade Agreement (CUFTA).\nKeywords: legislation, regulations, rules of origin, CUFTA",
+    "history": "",
+    "last_amended": "2026-01-19",
+    "current_to": "2026-01-19",
+    "citation": "Memorandum D11-5-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-14-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-14",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Coming into Force\n- Guidelines\n- References Applicable legislation\n- Contact us",
+    "history": "",
+    "last_amended": "2026-01-19",
+    "current_to": "2026-01-19",
+    "citation": "Memorandum D11-5-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-14-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-14",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- refer to the new Canada-Ukraine Free Trade Agreement Implementation Act, 2023\n- update the hyperlink to reflect the new CUFTA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2026-01-19",
+    "current_to": "2026-01-19",
+    "citation": "Memorandum D11-5-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-14-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-14",
+    "marginal_note": "Coming into force",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. These regulations come into force on the day on which section 9 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023 comes into force, but if they are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2026-01-19",
+    "current_to": "2026-01-19",
+    "citation": "Memorandum D11-5-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-14-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-14",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2. More information on the Canada-Ukraine Free Trade Agreement (CUFTA) may be found on the Global Affairs Canada website.\n3. Chapter 3: Rules of Origin and Origin Procedures contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n4. Annex 3-A: Product-Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n5. Annex 3-C: Cumulation of Origin with Common Free Trade Agreement Partners allows materials from specific non-Party countries with which both Canada and Ukraine have separate free trade agreements to be considered as \"originating\" when used in production within Canada or Ukraine.",
+    "history": "",
+    "last_amended": "2026-01-19",
+    "current_to": "2026-01-19",
+    "citation": "Memorandum D11-5-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-14-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-14",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nCUFTA Chapter 3 — Rules of Origin and Origin Procedures\nThe following provisions of the CUFTA have the force of law in Canada:\n- Articles 3.1 to 3.14\n- Annexes 3-A and 3-C\nLegislative references\n- Canada–Ukraine Free Trade Agreement Implementation Act, 2023\n- CUFTA Rules of Origin Regulations\n- Text of the 2023 Canada - Ukraine Free Trade Agreement\nOther references\nAbout CUFTA\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-19",
+    "current_to": "2026-01-19",
+    "citation": "Memorandum D11-5-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-15-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-15",
+    "marginal_note": "Legislation",
+    "part": "Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CETA Rules of Origin Regulations P.C. 2017-1124 2017-08-31\nHis Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariff , makes the annexed CETA Rules of Origin Regulations .\nRules of Origin\n1 The following provisions of the Protocol on Rules of Origin and Origin Procedures of the Canada–European Union Comprehensive Economic and Trade Agreement have the force of law in Canada:\n- (a) Articles 1 and 2;\n- (b) paragraphs 1 to 3 of Article 3;\n- (c) Articles 4 to 17; and\n- (d) Annexes 1, 4, 5, 5‑A and 7.\nComing into Force\n2 These Regulations come into force on the day on which section 97 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act , chapter 6 of the Statutes of Canada, 2017, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2017-10-18",
+    "current_to": "2017-10-18",
+    "citation": "Memorandum D11-5-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-15-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-15-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-15",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The CETA may be found on the Global Affairs Canada website.\n2. Protocol on Rules of Origin and Origin Procedures : The Protocol on Rules of Origin and Origin Procedures contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 5 of the Protocol on Rules of Origin and Origin Procedures : The Product Specific Rules of origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2017-10-18",
+    "current_to": "2017-10-18",
+    "citation": "Memorandum D11-5-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-15-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-15-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-15",
+    "marginal_note": "References",
+    "part": "Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act CETA Rules of Origin Regulations Order in Council P.C. 2017-1124 dated August 31, 2017 Other references: Global Affairs Canada Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2017-10-18",
+    "current_to": "2017-10-18",
+    "citation": "Memorandum D11-5-15",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-15-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-16-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-16",
+    "marginal_note": "Legislation",
+    "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CPTPP Rules of Origin Regulations\nP.C. 2018-1323 2018-10-29\nHis Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariff , makes the annexed CPTPP Rules of Origin Regulations .",
+    "history": "",
+    "last_amended": "2020-04-27",
+    "current_to": "2020-04-27",
+    "citation": "Memorandum D11-5-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-16-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-16",
+    "marginal_note": "Rules of Origin",
+    "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1.(1) The following provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership have the force of law in Canada:\n- (a) Articles 3.1 to 3.18\n- (b) Annex 3-C\n- (c) Annex 3-D, including Appendix 1\n- (d) paragraphs 1 to 9 of Article 4.2 and\n- (e) Annex 4-A, including Appendix 1\n(2). Despite paragraph (1)(c), between Canada and Australia and between Canada and Malaysia, for the purposes of determining whether a good of heading 87.03 qualifies as originating, the applicable product-specific rule of origin is:\n- (a) a change to a good of subheading 87.03 from any other heading or\n- (b) no change in the tariff classification required for a good of heading 87.03, provided there is a regional value content of not less than (i) 40%, under the net cost method, or (ii) 50%, under the build-down method.\nComing Into Force\nFootnote 1 2. These Regulations come into force on the day on which section 43 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act , chapter 23 of the Statutes of Canada 2018 comes into force, but if they are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2020-04-27",
+    "current_to": "2020-04-27",
+    "citation": "Memorandum D11-5-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-16-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-16",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The CPTPP may be found on the Global Affairs Canada website.\n2. Chapter 3 Rules of Origin and Origin Procedures : The Rules of Origin and Origin Procedures Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 3-D of the Rules of Origin and Origin Procedures Chapter : The Product Specific Rules of Origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n4. Chapter 4: Textiles and Apparel Goods : The Textiles and Apparel Goods Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements that are specific to textile and apparel goods.\n5. Annex 4-A of the Textiles and Apparel Goods Chapter : The Textiles and Apparel Product Specific Rules of Origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nFootnotes Footnote 1 [Note: Regulations in force December 30, 2018, see SI/2018-101 and SI/2018-108.] Return to footnote 1 referrer\nAdditional Information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2020-04-27",
+    "current_to": "2020-04-27",
+    "citation": "Memorandum D11-5-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-16-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-16",
+    "marginal_note": "Footnotes",
+    "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Footnote 1 [Note: Regulations in force December 30, 2018, see SI/2018-101 and SI/2018-108.] Return to footnote 1 referrer",
+    "history": "",
+    "last_amended": "2020-04-27",
+    "current_to": "2020-04-27",
+    "citation": "Memorandum D11-5-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-16-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-16",
+    "marginal_note": "References",
+    "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CPTPP Rules of Origin Regulations Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act Other references Superseded memorandum D N/A",
+    "history": "",
+    "last_amended": "2020-04-27",
+    "current_to": "2020-04-27",
+    "citation": "Memorandum D11-5-16",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-17-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-17",
+    "marginal_note": "Legislation",
+    "part": "Canada-United States-Mexico Agreement (CUSMA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CUSMA Rules of Origin Regulations",
+    "history": "",
+    "last_amended": "2020-04-28",
+    "current_to": "2020-04-28",
+    "citation": "Memorandum D11-5-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-17-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-17-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-17",
+    "marginal_note": "Guidelines and general information",
+    "part": "Canada-United States-Mexico Agreement (CUSMA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The CUSMA may be found on the Global Affairs Canada website.\n2. Chapter 4 Rules of Origin : The Rules of Origin Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 4-B of the Rules of Origin Chapter : The Product Specific Rules of Origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n4. Appendix to Annex 4-B of the Rules of Origin Chapter : The provisions related to the Product Specific Rules of Origin for Automotive Goods establish the special requirements that automotive goods must satisfy to be considered originating including regional value content for a vehicle or core parts, labour value content, and steel and aluminum content.\n5. Chapter 5 Origin Procedures : The Origin Procedures Chapter, Article 5.16, provides for the establishment of Uniform Regulations regarding the interpretation, application and administration of Chapters 4 and 6. These Uniform Regulations have been trilaterally agreed and are implemented in Canada through the CUSMA Rules of Origin Regulations .\n6. Chapter 6 Textiles and Apparel Goods : The Textiles and Apparel Goods Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements that are specific to textile and apparel goods.\nAdditional information\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2020-04-28",
+    "current_to": "2020-04-28",
+    "citation": "Memorandum D11-5-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-17-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-17-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-17",
+    "marginal_note": "References",
+    "part": "Canada-United States-Mexico Agreement (CUSMA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file Legislative references CUSMA Rules of Origin Regulations Other references Global Affairs Canada Superseded memorandum D N/A",
+    "history": "",
+    "last_amended": "2020-04-28",
+    "current_to": "2020-04-28",
+    "citation": "Memorandum D11-5-17",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-17-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-18-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-18",
+    "marginal_note": "Legislation",
+    "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "CUKTCA Rules of Origin Regulations\nP.C. 2021-238 2021-03-26\nHis Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 16(2)(a) of the Customs Tariff , makes the annexed CUKTCA Rules of Origin Regulations .",
+    "history": "",
+    "last_amended": "2021-08-25",
+    "current_to": "2021-08-25",
+    "citation": "Memorandum D11-5-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-18-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-18",
+    "marginal_note": "Force of law",
+    "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The following provisions of the Protocol on Rules of Origin and Origin Procedures of the Canada-European Union Comprehensive Economic and Trade Agreement, as incorporated by reference in the Canada – United Kingdom Trade Continuity Agreement, have the force of law in Canada:\n- (a) Articles 1 and 2;\n- (b) paragraphs 1 to 2C and 3 of Article 3;\n- (c) Articles 4 to 17; and\n- (d) Annexes 1, 4, 5, 5-A and 7.\nComing into force\n2. These Regulations come into force on the day on which section 37 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act , chapter 1 of the Statutes of Canada, 2021, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.",
+    "history": "",
+    "last_amended": "2021-08-25",
+    "current_to": "2021-08-25",
+    "citation": "Memorandum D11-5-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-18-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-18",
+    "marginal_note": "Guidelines and general information",
+    "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "1. The link to the CUKTCA can be found in the “References” section of this memorandum.\n2. The Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the CUKTCA , contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. The Product Specific Rules of Origin, contained in Annex 5 of the CETA Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the CUKTCA , establishes the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2021-08-25",
+    "current_to": "2021-08-25",
+    "citation": "Memorandum D11-5-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html"
+  },
+  {
+    "id": "dmemo-D11-5-18-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-5-18",
+    "marginal_note": "References",
+    "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Canada–United Kingdom Trade Continuity Agreement Implementation Act CUKTCA Rules of Origin Regulations Order in Council 2021-238 2021-03-26 Customs Tariff Other references Canada-United Kingdom Trade Continuity Agreement (CUKTCA) CETA Protocol on Rules of Origin and Origin Procedures Annex 5 of the CETA Protocol on Rules of Origin and Origin Procedures Superseded memorandum D N/A",
+    "history": "",
+    "last_amended": "2021-08-25",
+    "current_to": "2021-08-25",
+    "citation": "Memorandum D11-5-18",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-3",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, September 16, 2008\nThis document is also available in PDF (111 Kb) [ help with PDF files ]\nIn Brief\n1. This memorandum supersedes Memorandum D11-6-3, Administrative Policy Respecting Re-Determinations or Further Re-Determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act , dated March 18, 1998 . 2. This memorandum has been revised to reflect organizational changes resulting from the implementation of the Canada Border Services Agency on December 12, 2003 . The revision of this memorandum is part of an overall revision of the Memoranda D11-6 series. 3. This memorandum has been revised to incorporate certain amendments to the Customs Act . In addition, changes have been made to clarify policy or procedural issues that have arisen since the last revision to this memorandum. 4. Any questions concerning this matter should be directed to: Recourse Policy and Planning Division Recourse Directorate Admissibility Branch Canada Border Services Agency Ottawa ON K1A 0L8\nThis memorandum sets out and explains the legislation and procedures by which the President of the Canada Border Services Agency (CBSA) may make re-determinations and further re-determinations of tariff classification, value for duty, and origin under paragraph 61(1) (c) of the Customs Act , commonly referred to as the \"subsequent goods\" provision.\nIt clarifies the following:\n- the goods to which the provision may apply, in particular, the scope and meaning of the term \"other like goods\" with respect to subparagraph 61(1) (c) (i) of the Customs Act ;\n- the eligibility period to qualify as subsequent goods; and\n- the time frame during which the President will receive claims for subsequent goods.",
+    "history": "",
+    "last_amended": "2008-09-16",
+    "current_to": "2008-09-16",
+    "citation": "Memorandum D11-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-3",
+    "marginal_note": "Legislation",
+    "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "61.(1) The President may\n- (a) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (i) at any time after a re-determination or further re-determination is made under paragraph 60(4) (a) , but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods, … (iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods; …\n- (c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the \"subsequent goods\"), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the President under subparagraph (a) (i), (i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or (ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.\n(2) If the President makes a re-determination or further re-determination under this section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.\n62. A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.\n65.(1) If a re-determination or further re-determination is made under paragraph 60(4) (a) or 61(1) (a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,\n- pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or\n- be given a refund of any duties and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods.\n(2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.\n65.1(1) If a person (in this subsection referred to as the \"applicant\") to whom notice of a decision under subsection 59(1) or paragraph 60(4) (a) or 61(1) (a) or (c) was given would be entitled under paragraph 59(3) (b) or 65(1) (b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.\n(2) If an amount in respect of goods has been refunded to a person under paragraph 59(3) (b) or 65(1) (b) , no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.\n67. (1) A person aggrieved by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Secretary of the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.\n(2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Secretary of the Canadian International Trade Tribunal may be heard on the appeal.\n(3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.",
+    "history": "",
+    "last_amended": "2008-09-16",
+    "current_to": "2008-09-16",
+    "citation": "Memorandum D11-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "1. Paragraph 61(1) (c) of the Customs Act permits the President to re-determine or further re-determine the origin, tariff classification, or value for duty of imported goods, referred to as \"subsequent goods,\" defined in paragraph 2, to give effect to a decision of:\n- the Canadian International Trade Tribunal ( CITT );\n- the provincial court of the appropriate jurisdiction for goods classified under tariff item No. 9899.00.00;\n- the Federal Court of Appeal or the Supreme Court of Canada; or\n- the President made under subparagraph 61(1) (a) (i) of the Customs Act\nBasic Requirements\n2. The term \"subsequent goods\" refers to goods imported by the same owner/importer of goods that have become the subject of an appeal to the CITT or the courts, that have been imported after the goods appealed, and that:\n- With respect to tariff classification or origin, are \"identical\" to the goods that were appealed; and\n- With respect to value for duty, have their value for duty determined in the same manner as the goods under appeal.\nNote: With respect to paragraph (a) , \"identical goods\" means goods for which the tariff classification and origin are determined on the same basis as the goods under appeal and that are the same in all respects, including physical characteristics, material, and function. Minor differences in appearance (e.g., colour) do not prevent goods from otherwise meeting the definition and being considered identical. With respect to paragraph (b) , the goods themselves do not have to be identical, but the valuation criteria must be the same.\n3. When a complete good qualifies as a \"subsequent good,\" the parts of that good do not qualify as a \"subsequent good\" in their own right unless they have also been the subject of the appeal dealing with the complete good. Accordingly, requests under the subsequent goods provision will be returned to the claimant without consideration if the parts themselves were not named within the actual appeal.\n4. To be eligible for the President's consideration under subsection 61(1) (c) of the Customs Act , the subsequent goods must have been imported by the same importer or owner between:\n- the date of the first entry that was appealed to the CITT or the courts, and\n- the date of the President's decision notice issued under subsection 61(2) of the Customs Act in relation to re-determinations or further re-determinations that give effect to the recommendation of the Attorney General of Canada, or the CITT or court decision on appealed goods.\n5. Importers requesting consideration under paragraph 61(1) (c) of the Act concerning the use of the subsequent goods provision must file complete submissions with their regional Recourse Division within 90 days following receipt of the notice referred to in paragraph 4 (b) , in order for the request to be considered by the President. Submissions received after 90 days will be returned to the claimant without consideration.\nAccounting for goods\n6. At the time of entry, importers should account for subsequent goods in accordance with Agency advice at that time. The Agency may review, under subsection 59(1) of the Customs Act , the accounting records for subsequent goods imported prior to a decision of the CITT or court.\n7. Once an importer has filed an appeal under section 67 or 68 of the Act, that importer no longer needs to submit adjustment requests against subsequent importations of the goods. This means that in this instance importers need not protect time limits formally or informally in order for their subsequent goods to be eligible for consideration under paragraph 61(1) (c) of the Act.\n8. The Agency cautions importers to take protective action whenever it is doubtful whether the appellate decision will apply to other imported goods. They should contact their regional Recourse Division for written confirmation that the goods in question are considered to be subsequent goods or, alternatively, file timely dispute notices under section 60, or applications for refund under paragraph 74(1) (e) . The Agency will generally delay processing such dispute notices requests/applications until after the CITT or court decision. (For information concerning the filing of applications for refund under paragraph 74(1) (e) , please refer to Memorandum D11-6-6 , Self-adjustments to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods . For information concerning the filing of dispute notices under section 60, please refer to Memorandum D11-6-7 , Importer's Dispute Resolution Process for Origin, Tariff Classification and Value for Duty of Imported Goods .)\n9. The Agency will not make re-determinations or further re-determinations under paragraph 61(1) (c) of the Act until the issue in dispute has reached a final resolution through the normal recourse route.\nGeneral Procedures\n10. When the importer uses Form B2 or blanket amendments to seek the President's consideration under paragraph 61(1) (c) of the Act, the legislative reference in the justification fields should indicate subparagraph 61(1) (c) (i) for tariff classification or origin, and subparagraph 61(1) (c) (ii) for value for duty. The relevant President's, CITT , or court decision number must also be included.\n11. If the Agency agrees that the importer may present a document other than Form B2, such as a letter or an electronic format (e.g., fax), the importer will include a listing of minimum acceptable information (e.g., importer's name, product names, transaction numbers, transaction line numbers pertaining to the actual goods). The Agency will advise the importer as to the information required.\n12. The Agency will review submissions made under paragraph 61(1) (c) to determine if the subsequent goods meet the qualifications set out in paragraphs 2 to 5 of this memorandum. If necessary, the reviewing officer will contact the importer to obtain clarification or further information.\n13. If the officer finds that the goods do not qualify as subsequent goods, no re-determination or further re-determination will be made pursuant to paragraph 61(1) (c) respecting to the goods in question. The Agency will advise the importer in writing of the reasons why the goods do not qualify.\n14. The Agency will notify importers in writing of any re-determination or further re-determination made under paragraph 61(1) (c) of the Act.\n15. Re-determinations or further re-determinations made under paragraph 61(1) (c) may result in demands for additional duties from the importer or may generate refunds, depending upon the decision of the Attorney General, CITT or court. Refunds generally occur when the importer is successful on the appeal and has already paid the higher duties owing on subsequent entries based on a preceding Agency decision or policy. Reassessments requiring the payment of additional duty are rare but could occur, for instance, when the CITT or court classifies the goods under a completely different tariff item, resulting in a higher rate of duty than was required for the tariff classification originally determined by the Agency.\n16. Applications or requests which may have been filed, respectively, under paragraph 74(1) (e) or under subsection 60(1) of the Act concerning the same issue, and which were held in abeyance pending a decision by the CITT or the court, will be processed under those sections of the Act respectively, in accordance with the CITT or court decision rendered. Importers should note that interest payments on refund applications made under paragraph 74(1) (e) are not as beneficial as those made on decisions made under subsection 60(4) or paragraph 61(1) (c) of the Act.\nAdditional Information\n17. Further information respecting application of paragraph 61(1) (c) of the Act may be obtained from the Director of the Regional Recourse Division. Please refer to Appendix H of Memorandum D11-6-7 , Importer's Dispute Resolution Process for Origin, Tariff Classification and Value for Duty of Imported Goods , for contact information.",
+    "history": "",
+    "last_amended": "2008-09-16",
+    "current_to": "2008-09-16",
+    "citation": "Memorandum D11-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-3",
+    "marginal_note": "References",
+    "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Recourse Policy and Planning Division Recourse Directorate Admissibility Branch Headquarters file: 4502-1 Legislative references: Customs Act , paragraph 61(1) (c) Other references: D11-6-6 , D11-6-7 , D11-6-4 Superseded memorandum D: D11-6-3, March 18, 1998",
+    "history": "",
+    "last_amended": "2008-09-16",
+    "current_to": "2008-09-16",
+    "citation": "Memorandum D11-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D11-6-4: Relief of Interest and/or Penalties Including \nVoluntary Disclosure \nISSN 2369-2391 \nOttawa, January 31, 2025 \nThis memorandum provides information on the discretionary authority of the Minister or a CBSA \ndelegated official to grant relief. Part I describes the circumstances that may be eligible for relief, such as \nextraordinary circumstances, certain actions of the Canada Border Services Agency (CBSA) and \nvoluntary disclosures. \nThe CBSA will consider, on a case-by-case basis, whether or not it is appropriate to provide relief. Clients \nshould consider how closely their situation is to the circumstances described in Part I and in most cases \nmust fulfill the eligibility requirements described or referenced in Part II. In all cases, clients must provide \na detailed explanation for the request. \nThe CBSA's capacity to provide discretionary relief is not intended to serve as a vehicle for clients to \nintentionally avoid their legislated obligations. Nor is it a substitute for the recourse mechanisms or other \nremedies available to resolve disagreements with CBSA’s decisions. For more information on how to \nappeal a decision taken by an official of the CBSA, refer to the Appeals review page of the CBSA website. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is updated to reflect changes as a result of the implementation of CBSA Assessment \nand Revenue Management (CARM) system and other program-related updates. \nDefinitions \nCancellation \nFor the purposes of this memorandum, it is the reduction in full or in part of interest that has already been \nassessed to the client, whether or not it has been paid. \nCARM Client Portal (CCP) \nThe self-service online Portal that facilitates the accounting and revenue management processes for \nduties and taxes on goods imported commercially into Canada. \nCBSA Delegated Official \nThe CBSA official formally delegated to make a decision, on behalf of the Minister, on the client's \napplication. \nClient \nIs defined by any person who has obligations under the legislation and is liable to be, or has been, \nassessed interest, and/or penalties. Depending on the context, \"client\" may include, but is not limited to, \ntravellers, non-commercial importers, as well as Trade Chain Partners (TCPs). A “named” client provides \ntheir identifying information at the time of request, as opposed to the “no-name” client making an \nhypothetical request, via a third party service provider, before deciding on making a formal request. \nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada. \nInterest \nInterest for which a client may be liable under the Customs Act, the Customs Tariff or the Special Import \nMeasures Act: \n(a) at the prescribed rate or \n(b) at the specified rate ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Related links: Memorandum D17-1-9 : Remission of Underpayment Due to Customs Entry Error; Customs \nAct section 3.1. \nPenalty \nMeans an administrative monetary penalty (AMP) per sections 109.1-109.3 if the Customs Act. \nReason to believe date \nIs the date referred to in section 32.2 of the Customs Act by which the TCP must file a correction and \ndescribed in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff \nClassification or Value for Duty. \n\nRelief \nThe waiver or cancellation of interest, and/or waiver of penalties. \nRestricted goods for export \nSometimes referred to as “controlled goods”, means goods that are prohibited, controlled, or regulated \nunder the Act or any other Act of Parliament. For the purposes of this memorandum, this includes goods \nexported under all General Export Permits (GEP) pursuant to the Export and Import Permits Act. \nReviewing Officer \nThe CBSA officer assigned to liaise with the client, organize the information, and provide a \nrecommendation on the client’s application to the delegated official. \nSpecial Import Measure Act (SIMA) \nThe Act that helps protect Canadian industry from injury caused by the dumping and subsidizing of \nimported goods, using anti-dumping or countervailing measures. \nVoluntary Disclosure \nMeans the circumstances in which clients come forward voluntarily to inform the CBSA of their non-\ncompliance (this may include voluntary self-correction under section 32.2 of the Act). It may lead to a \nwaiver of penalties and a reduction of interest as described, based on the conditions set out, in Part I – \nCriteria for Relief, of this memorandum. \nWaiver \nThe full or partial relief by the CBSA of interest, full relief of penalties, otherwise payable by a \nclient before these amounts are assessed or charged to the client. \n\nGuidelines \nApplication and Scope \n1. The CBSA has authority to provide relief under the Customs Act and the Customs Tariff, including \ninterest on unpaid or late-paid anti-dumping and countervailing duty, as well as penalties associated \nwith the information or record requirements of the Special Import Measures Act (SIMA). \n\n2. The CBSA has authority to cancel or waive interest assessed under certain sections of the Customs \nTariff at any time. Under the Customs Act, the CBSA can provide relief up until the time a Notice of \nArrears is issued by the Canada Revenue Agency (CRA). If such a Notice has been issued, clients will \nsend their requests for cancellation of interest to CRA Collections. \n\n3. This memorandum does not cover situations related to relief on the grounds of financial hardship or \nthe inability to pay. Clients should initiate discussions with the CRA during the collection process. For \nfurther information, refer to the Debt collection page of Canada Revenue Agency. \n\nPart I – Criteria for Relief \nGeneral \n4. This part sets out the conditions and the factors that guide delegated officials in exercising their ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "discretion when they consider applications for relief. Relief may be denied if a client has outstanding \ndebts payable to the CBSA, other than the interest or penalty that they are requesting relief for. \nExtraordinary Circumstances \n5. There are legislative provisions allowing the CBSA to recognize that extraordinary or other compelling \ncircumstances have contributed to non-compliance and may warrant relief. As well, the legislation's \ncompliance objectives may be achieved more efficiently or effectively with or without penalties or with \nreduced interest. \n\n6. The CBSA may provide relief when extraordinary circumstances beyond the clients' control prevented \nthem from complying with their legislative obligations. Examples of such circumstances may be: \n\n(a) Natural or human-made disasters, such as fire, flood, earthquake or extraordinary weather \nconditions causing uncontrollable service disruptions; \n\n(b) Unforeseeable civil or criminal disturbances or disruptions in services, such as strikes, lockouts, \nriots, acts of terrorism or war; \n\n(c) Death or incapacity (e.g., a serious illness or accident) of the client or of the person directly \nresponsible for ensuring the client's compliance. \n\n7. With respect to paragraph 6 above, the CBSA seeks to balance the client's circumstances with their \nobligations. In doing so, consideration will be given to the following: \n\n(a) The CBSA expects TCPs to maintain their systems appropriately and have appropriate \ncontingency plans in place to minimize, if not avoid, reliance on this special relief measure; \n\n(b) The CBSA expects that the clients have a person designated as directly responsible. The person \n“directly responsible\" refers to the individual in the client's operations who approves, or has signing \n\nauthority for, documentation that is required for compliance with customs legislation, and/or \npayments for duty and taxes owing when no other person in the organization can immediately fulfill \nthe required role. This would include, but is not limited to, individuals occupying positions such as \ncomptrollers, import and/or export specialists, finance officers/managers and traffic managers; \n\n(c) A serious illness or death (it is recognized that serious illness or death may have a more significant \nimpact on the operations of a sole proprietor or small family business than on a large corporation); \n\n(d) Clients are responsible for errors made by their service representatives, as an example, customs \nbrokers or freight forwarders in the case of export shipments; and \n\n(e) A client's failure to apply for relief during a trade compliance verification process. \n\nCertain Actions of the CBSA \n8. The CBSA will, in most cases, provide relief when a client's failure to comply with the legislative \nobligations or the ability to seek other legislative redress is primarily the result of actions of the CBSA, \nor when actions of the CBSA contributed significantly to the amount of interest to which the client ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "became liable. Examples of such actions may include: \n\n(a) Errors in CBSA publications, including the CBSA website; \n\n(b) Incorrect written advice or information provided or given to the client by the CBSA; \n\n(c) Certain CBSA equipment or software malfunctions or outages inhibiting the client’s capacity to \naccount for their goods or transmit other required data on time; \n\n(d) CBSA errors or substantial delays unrelated to the behavior of the client in the processing or \nsubsequent adjustment of import information or amendment of export information. \nFor information regarding the waiver and cancellation of Late Accounting Penalties and interest, please \nconsult Memorandum D17-1-5: Accounting for Commercial Goods. \nVoluntary Disclosures \nScope and Purpose \n9. When the conditions of paragraph 5 to 8 are not met, TCPs can apply for Voluntary Disclosure. The \npurpose of voluntary disclosures is to promote compliance with the requirements of the Customs Act, \nthe Customs Tariff, the Special Import Measures Act, and their related regulations by encouraging \nclients to voluntarily: \n\n(a) Disclose previously unreported information; or \n\n(b) Correct inaccurate or incomplete information. \n\n10. The CBSA may accept as voluntary disclosure, an adjustment to a CAD that is submitted under \nsection 32.2 of the Act, when presented more than 90 days after having “reason to believe” and within \nthe legislative time frame, when it is other than for a reassessment period in a trade verification. \n\n11. In cases of an accepted voluntary disclosure, the CBSA will: \n\n(a) Waive penalties and, when interest is to be assessed at the specified rate, reducing it to an \namount calculated at the prescribed rate on commercial goods; or \n\n(b) Waive interest in full and opt to not take action against the goods or the person for non-\ncommercial goods (casual goods). \n\n12. When a voluntary disclosure related to imported goods is accepted as valid, clients are still required to \npay all duties and taxes owing, and for commercial goods, pay interest at the prescribed rate. For \nexported goods, please refer to the Appendix B for details. \n\n13. For commercial goods, clients may be able to make arrangements for a schedule of payments \nwith CRA Collections if they have difficulties in making a single complete payment. \nConditions of a Valid Disclosure \n14. A voluntary disclosure must meet all of the following conditions to be valid: \n\n(a) It is voluntary, as described in paragraph 15; \n\n(b) It involves the potential imposition of a penalty and/or specified interest or the potential of an \naction against the goods or person; \n\n(c) It is complete when all of the following are disclosed (if applicable): \n(i) all incidences of trade program(s) non-compliance for which the client could be subject to \na trade compliance verification and reassessment (four years) in accordance with the \nrequirements of Memorandum D11-6-6: Reason to Believe and Corrections to the ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Declaration of Origin, Tariff Classification or Value for Duty and Memorandum D11-6-10: \nReassessment Policy; \n\n(ii) all incidences of non-report or failure to account for the same or similar imported goods for \nthe six years prior to the disclosure; and/or \n(iii) in the case of exported goods, all incidences of non-compliance up to six years prior to the \ndisclosure in addition to the current year. \n\n(d) It takes account of the special considerations identified in paragraphs 18 to 23, related to \nregulated or restricted imports and exports and prohibited goods; and \n\n(e) With the exception of disclosures to comply with section 32.2 of the Act: \n(i) it is non-repetitive – A voluntary disclosure may be denied when a previous voluntary \ndisclosure has been granted for the same compliance issue; and \n(ii) the client explains, to the satisfaction of the CBSA, how the non-compliance occurred and \nhow it has been corrected or what measures have been put in place to reduce the risk of \nfuture non-compliance. \n\n15. With respect to the “voluntary” condition in paragraph 14(a), above: \n(a) It is initiated by the client and, subject to subparagraph (c), is not prompted by any activity or \naction taken by the CBSA or other government department or any action of other persons in \nauthority (e.g., police) related to the client or the subject of the disclosure; \n\n(b) A disclosure is not voluntary if it is made after an officer has informed the client, in any manner, \nthat the goods are being referred or were referred for examination; and \n\n(c) With respect to trade program verifications: \n(i) importers do not contravene the “voluntary” condition if they apply for voluntary disclosure \nbenefits prior to the issuance of a verification “Notification Letter”. This applies even if they \nmay be aware of CBSA’s verification priorities; \n(ii) an audit by CRA for tax purposes that includes imported goods does not preclude an \nimporter from making a voluntary disclosure concerning non-compliance with section 32.2 \nof the Act; and \n(iii) a trade program verification does not preclude clients from presenting, or the CBSA from \naccepting, at any time, voluntary disclosures on: \n another trade program for the same or similar goods under verification, as described \nin Memorandum D11-6-6, imported during the verification period; \n other trade program issues for other goods imported during the verification period that \nare beyond the scope of the verification. \n\n16. If the qualifying conditions of paragraph 14 and 15 above are met, a delegated CBSA officer will \nconsider the disclosure to be voluntary. Consequently, the officer \n(a) will decline to take available enforcement actions such as but not limited to issuance of \npenalties and/or \n(b) will approve a reduction in the monetary impacts of such enforcement actions. \nNote however, that voluntary disclosure is only one of a number of considerations in determining ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "whether a particular enforcement action will be taken. Acceptance of a voluntary disclosure does not \npreclude criminal prosecution when warranted (if there are other considerations) and does not remove \napplicable duties and taxes owed on imported goods \n17. If a CBSA officer does not consider the qualifying conditions to have been met, the officer may take \nappropriate action. Such actions may be, but not limited to, a trade compliance verification, seizure or \nascertained forfeiture of goods and, in certain instances, prosecution. \nSpecial Consideration \n18. Some contraventions of the Act may involve other enforcement actions which do not result in the \nimposition of a penalty assessed under section 109 of the Act or that are outside the scope of the relief \nprovided by section 3.3 of the Act, such as terms of release demanded for the return of seized goods, \namounts demanded on ascertained forfeitures taken against personal or commercial goods, etc. \n\n19. The CBSA encourages voluntary disclosure of information relating to the possession of goods \nunlawfully imported or exported. \n\n20. The CBSA has no authority to relieve penalties or interests applicable under the legislation of other \ngovernment departments (OGDs). \n\n21. Some contraventions of the Act may warrant prosecution. The Voluntary Disclosure Program (VDP) \ndoes not grant immunity from prosecution. The delegated officer or the reviewing officer are not in a \nposition to comment on the possibility or probability of prosecution. \n\n22. In situations dealing with goods prohibited entry into Canada, whether by virtue of \ntariff item 9897.00.00, 9898.00.00 or 9899.00.00 of the Customs Tariff that have been inadvertently \nimported or misclassified: \n(a) In all cases, clients who find or suspect they have such goods in their possession must report such \nimportations to CBSA without delay; \n(b) In some cases: \n(i) clients may voluntarily forfeit or abandon these goods to the Crown or the police; \n(ii) clients may be able to arrange for export or destruction of the goods under the \nsupervision of CBSA, Memorandum D20-1-4: Proof of Export, Canadian Ownership, and \nDestruction of Commercial Goods, provides more information; \n(c) Goods classifiable as child pornography under tariff item 9899.00.00 of the Customs Tariff are not \neligible for export and will be seized. \n\n23. With respect to goods for importation into or exportation from Canada that are regulated \nby OGD requirements: \n(a) In all cases, any person must report such importations or exportations to CBSA without delay; \n(b) Other obligations and opportunities similar to those described in paragraph 22 may apply; \n(c) The waiver of a penalty may be conditional on the satisfaction of the relevant OGD requirements. \nThis may require disclosure of non-compliance and other items such as licences and/or permits; \n(d) Clients will usually need to discuss issues of non-compliance with the CBSA’s Import, Export \nand/or OGD Programs. ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "“No Name” Disclosures \n24. Clients or a third party may present a “no-name” disclosure in order to request advice from \nthe CBSA as to the possibility of a successful voluntary disclosure without identifying the client. \nDiscussions are informal, non-binding and general in nature. \n\n25. The option is primarily intended to provide insight into the VDP process – to give the client or \nrepresentative a better understanding of the risks involved in remaining non-compliant and the relief \navailable under VDP. A no-name disclosure does not remove the client’s legal obligations under the \nAct. \n\n26. The CBSA will respond to written requests for no-name disclosures based on the information provided \nand will be bound by the response given for a period of 90-calendar days after the date the opinion \nwas provided. The response will be based on the facts presented and is subject to change if any new \ninformation is presented during the VDP process. If a client chooses not to initiate a full VDP after \nreceiving the response, the CBSA will not use any of the information provided for any purpose. \n\n27. A “no-name” disclosure request may be initiated by a delegated broker or third party service provider \non behalf of the client per guidance in Appendix A. \nPart II: How to Make an Application \n28. Each application must be made in writing, include sufficient detail, and be presented in a clear and \ncoherent manner to allow for review of the facts. Any information submitted is subject to review by \nthe CBSA. \n\n29. To avoid additional interest accumulating (or the risk of specified interest for late payment on \ncommercial declarations or adjustments) and recognizing the discretionary nature of interest relief, \nclients seeking cancellation or reduction of interest already assessed should pay that interest within \nthe time period indicated in the statement of adjustment or the statement of account. The CBSA will \npay clients interest at the prescribed rate, or credit their accounts, on any amount refunded, including \nany interest they have paid if their applications for relief are successful. \n\n30. Please refer to the appropriate appendix for information about applications: \n(a) Appendix A: for voluntary disclosures when making adjustments under section 32.2 of \nthe Customs Act; \n(b) Appendix B: for voluntary disclosures other than on adjustments under section 32.2 of the Act : \nI: Non-commercial Goods \nII: Commercial Goods \nIII: Commercial Export Shipments not reported under section 95 of the Customs Act \n(c) Appendix C: All other applications for relief, including those related to extraordinary circumstances \nor CBSA errors/delays \n31. The requirements in Appendices A and B apply to no-name disclosures except that the party \npresenting the disclosure does not need to provide information that identifies the client. \nPart III: How the CBSA Reviews the Application and Makes its Decision ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "32. A delegated official will make a final decision about whether or not to grant relief. Before making the \ndecision, the official will consider all information about the case in accordance with the Customs Act, \nthe Customs Tariff and any other act of the parliament \n\n33. Except for voluntary disclosures filed to comply with section 32.2 of the Act, once the \nappropriate CBSA office receives the application, an officer will acknowledge its receipt. An officer will \nthen confirm the information received and, if necessary, request additional information and/or arrange \na visit to the client's premises, if warranted. If the requested information is not received within the time \nframe specified in the request, a decision will be made based on the information on file. \n\n34. For applications related to extraordinary circumstances as described in Part I of this memorandum, \nthe CBSA will consider the following factors in addition to the required information explained in \nAppendix C of the memorandum: \n\n(a) Whether the client exercised reasonable care and was not negligent or careless; and \n\n(b) Whether the client has acted quickly to remedy any delay or omission. \n\n35. Delegated officials may grant, partly grant or deny any application. A detailed reason for all decisions \nwill be provided in every case. \n\n36. In most cases of waiver of interest and penalties, or cancellation of interest, the reviewing officers will \ninform clients in advance of a preliminary recommendation to deny or only partly grant the application. \nClients may make further submissions within 30 days of being informed of the preliminary \nrecommendation. \n\n37. For commercial transactions, a reviewing officer may receive and make a recommendation on a \nclient's application for waiver of interest and/or penalties during the trade verification process. The \nreviewing officer records the application and makes a reference or appends the delegated official's \ndecision in the final trade verification report. That reviewing officer may also subsequently receive and \nmake a recommendation on applications for cancellation of interest when interest has already been \nassessed and the issue of waiver was not previously raised. If the issue of waiver was previously \nraised and denied, refer to Part IV of this memorandum. \n\n38. Voluntary amendments under section 32.2 of the Act outside of the scope of a trade verification will be \nsubmitted as a version of a CAD and undergo the normal process to produce a Statement of \nAdjustment per Memorandum D17-2-1: Adjusting Commercial Accounting Declarations. \n\n39. When processing voluntary self-adjustment, any applicable penalties will be considered to be \nconditionally waived. The CBSA may inform the client that the conditional waiver will no longer apply \nand that penalties may be assessed when subsequent trade verification reveals that: \n(a) An adjustment presented as a voluntary disclosure was for a transaction in a reassessment period ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "identified in a trade verification report or monitoring; or \n(b) The voluntary disclosure conditions in Part I were not met. \n\nPart IV: Where Relief is Denied \n40. If a client believes that a request for relief should have been granted, but was denied, a request for a \njudicial review is the only avenue of appeal. If an enforcement action was taken or if a trade program \ndecision is issued under section 59 of the Act, the client may request an appeal pursuant to the Act. \nAdditional information on how to file an appeal is available on the Appeals review page of the CBSA \nwebsite . \nJudicial Review \n41. Where no alternative review or appeal process in the CBSA exists and the client believes that \nthe CBSA has not exercised the available discretion in a fair and reasonable manner, the client may \napply for a judicial review. While there is no legislated right of appeal for discretionary decisions, they \nfall under the jurisdiction of the Federal Court. A client may apply to the Federal Court of Appeals for \njudicial review of that decision. Applications must be made within 30 days of the time the decision is \ncommunicated to the client see Federal Courts Act section 18.1. \n\n42. For more information on how to file an application for judicial review, including the applicable fee, or for \nother general enquiries, consult the Federal Court of Canada. \n\nAppendix A \nApply for Voluntary Disclosure When Making Adjustments Under Section 32.2 of \nthe Customs Act \nFurther to the guidance in Part II of this memorandum: \n1. This process applies only to named clients seeking waiver of specified interest and penalties when \nthey voluntarily disclose non-compliance with their obligation under section 32.2 of the Act, i.e., when \nthey file adjustments to Customs Accounting Declaration (CAD) after their payment deadline (after the \ncorrection period), more than 90 days after the \"reason to believe\" (RTB) date. \n\n2. Such disclosures may be subject to subsequent trade verification to ensure that measures were put in \nplace to maintain compliance. \n\n3. Customs Self-Assessment Program (CSA) clients should refer to Part II of this Appendix. \nI. General Procedure \n4. The commercial client will use the CCP to generate a case number following the instructions in the \nUser Guide - Generate a case number for an EDI or API mass adjustment request – available with the \nOnboarding documentation in CARM. \n\n5. The commercial client will upload their request letter and supporting documentation (following \nguidance of Appendix D) via the CCP using the case number provided. They will name the \ndocuments “Relief case request” or “Voluntary disclosure case request”. \n\n6. The responsible CBSA regional office will evaluate the request and render a decision. \n\n7. All further communication will be made via the CCP. \n\n8. A “no-name” voluntary disclosure request can be submitted by the service provider per above steps, \nusing their own Portal and BN. \n",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "II. Procedures for Customs Self-Assessment Program (CSA) Importers \n9. When a CSA importer chooses to make a voluntary disclosure, they will adapt the procedures \ndescribed in Part I of this Appendix by: \n\n(a) Adding the pertinent information in their letter for the CSA officer on file to be contacted. \n\n(b) Submitting the Type TT CAD for the undeclared goods following the guidance of Memorandum \nD23-3-1: Customs Self-Assessment Program for Importers. \n\nIII. Procedures for CSA-Self Verification (SV) Clients \n10. CSA-SV clients will find the procedures for obtaining conditional waivers of penalties for their voluntary \ndisclosures in their CSA handbook. \n\n11. CSA-SV clients will report the following information annually about their voluntary disclosures, if any: \n\n(a) The amount of prescribed interest waived; \n\n(b) The amount of penalties waived. \nAppendix B \nApply for Voluntary Disclosure Other Than on Adjustments Made Under \nSection 32.2 of the Customs Act \nNotes: \n(a) This appendix applies to all disclosures not related to adjustments made under section 32.2 of the \nCustoms Act. \n\n(b) Where extraordinary circumstances caused the non-compliance, refer to Appendix C. \nFurther to the guidance in Part II of this memorandum: \n1. To apply for the benefits of the voluntary disclosure program (VDP) other than as described in \nAppendix A, contact the CBSA in the manner described below: \nSection I for Non-Commercial goods; \nSection II for Commercial goods; or \nSection III for Commercial Export Shipments not reported under section 95 of the Customs Act. \n2. When applying, provide all information and supporting documentation required to verify the validity of \nthe voluntary disclosure as described in Parts I and II of this memorandum, including any applicable \ninformation set out in the client agreement form for voluntary disclosure application that can be found \nin Appendix D or the information contained therein. \n\n3. Where the disclosure involves previously unreported goods, the CBSA may require clients to present \nthe goods for inspection and/or determination of value. \n\n4. In cases where the good(s) cannot be presented (e.g., due to damage or theft), the proof of the \nacquisition (i.e., receipt, sales invoice, purchase agreement or other documentation) can be accepted \nin lieu of the actual good(s). \n\n5. Take all steps necessary to return to a compliant status, including full payment of all duties and taxes. \nFor commercial goods, interest owing must be paid as well. \nI. Non-commercial Goods \nNote: This applies to all non-commercial goods, no matter how they entered Canada. \n6. Clients who have imported non-commercial goods should contact the CBSA office where the goods \nentered Canada or closest to where the clients reside. Consult the Directory of CBSA Offices and \nServices to help determine the closest CBSA office. \n\n7. Clients may present an application in person or in writing to the CBSA office. A detailed explanation for ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the request will be required during the review process. \n\n8. In cases where the officer must establish the value for duty, the client should be prepared to present \nproof of payment (receipt, bill of sale or other proof of payment). In cases where proof of payment is \nnot available, the client will need to provide sufficient information to determine a value for duty that is \nconsistent with the provisions of the Customs Act. In some instances, the CBSA may need to hold the \ndisclosed goods so an independent third party can appraise the goods. \n\n9. Clients will have to pay any duty and taxes owing on the goods disclosed. \nII. Commercial Goods (Other Than for Adjustments Under 32.2 of the Act) \nNotes: \n(a) This applies to commercial goods arriving in Canada in any manner, including with a traveler. \n\n(b) For goods already reported but not accounted for and for which the applicable billing period has not \nyet expired, no formal VDP application need to be made. A non-CSA client may submit a Type V \nCAD via the CCP, and a subsequent CAD adjustment (a CSA client will submit a normal Type TT \nCAD). \n\n(c) A detailed explanation for the request will be required during the review process. \n\n10. Full payment of duties and taxes, and prescribed interest made prior to the application for, or \ncompletion of, the voluntary disclosure does not automatically entitle the client to the benefits of a \nvoluntary disclosure. Access to a voluntary disclosure will be determined once all available facts \nrelated to the disclosure have been reviewed. \n\n11. For goods already reported but not accounted for within the applicable billing period, and \nfor unreported goods not accounted for within the billing period that would have applied if they \nhad been properly reported and accounted for, non-CSA clients will submit a Type V CAD, and \npayment of duties and taxes or account security, whichever applies. A Senior Officer Trade \nCompliance will calculate the prescribed interest owing from the date the goods should have been \nduty paid when or after the CAD is submitted. For unreported goods, the carrier may be subject to \npenalties, even if the importer is not. \n\n12. For goods imported by a CSA client that have not been accounted for within the payment \nperiod that would have applied if they had been accounted for within the normal accounting time \nframes, the client submits the Type TT CAD and the CBSA will consider their liability to penalties \nat year-end. \n\nIII. Commercial Export Shipments Not Reported Under Section 95 of the Customs Act \nNote: This applies to export shipment disclosures, as well as to other no named export disclosures that \nfall under section 95 of the Customs Act that requires all goods that are exported to be reported. \n\nFurther to the guidance in Part II of this memorandum: \n13. To apply for the benefits of the VDP clients must contact the CBSA Exporter and Release Programs ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Unit at ie_compliance-ie_conformite@cbsa-asfc.gc.ca or in writing at 100 Metcalfe Street, 8th Floor, \nOttawa, Ontario, K1A 0L8. In cases of disclosure of non-report, clients may request a summary \ntemplate to assist in preparing their voluntary disclosure. Refer to Memorandum D20-1-1: Exporter \nReporting for more information. \n\n14. When applying, provide all information required to verify the validity of the voluntary disclosure as \ndescribed in Parts I and II of this memorandum, including any applicable information set out in the \nClient Agreement For Voluntary Disclosure Application that can be found in Appendix D of this \nmemorandum or the information contained therein. \n\n15. As mentioned in paragraphs 20 and 23 of this memorandum, in the case of a shipment which is \ncontrolled under OGD Regulations other requirements must also be met. \n\n16. Where the goods of an export shipment are controlled or regulated by any Act of Parliament and a \npermit, licence or certificate is required to export these commodities, in addition to providing the details \nof the disclosure to the CBSA, it is the responsibility of the exporter to contact the applicable permit \nofficer to start the Export VDP process with the OGD(s). These government departments recognize \nthat, on occasion, exporters inadvertently fail to comply or may be unaware that an export shipment \nmay be controlled or regulated. The CBSA encourages exporters to come forward and will work with \nthe OGD to determine if the exporter is eligible to receive relief from non-compliance. \n\n17. For example Foreign Affairs Trade and Development Canada (DFATD) has established procedures for \nthe reporting of voluntary disclosures. DFATD requirements can be found in the Export Controls \nHandbook. \nAppendix C \nAll Other Applications for Relief \nThe following procedures apply to: \n(a) Applications for relief for reasons other than voluntary disclosure; and \n(b) Applications for cancellation or reduction of interest already assessed except for late transaction \npayment interest. \nThese applications arise primarily from the extraordinary circumstances or CBSA errors or delays \ndescribed in Part I of this memorandum. For information regarding the waiver and cancellation of late \naccounting penalties and interest, refer to Memorandum D17-1-5: Accounting for Commercial Goods. \nInformation/Documentation Required \nFurther to the guidance in Part II of this memorandum: \n1. When trade verification for commercial goods is planned, in progress, or recently concluded, clients \nshould give or send their related applications for relief to the CBSA officer conducting the verification. \n2. When a dispute notice has been filed under section 60 of the Act, clients should give or send their \napplication to the assigned recourse officer. \n\n3. When an appeal has been filed under section 67 of the Act, clients should send their application to the \nassigned senior appeals officer. \n4. For all other applications: ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(a) CSA importers should reference their CBSA contact in their applications; \n(b) All other commercial clients submissions (resident and non-resident) will be assigned to a regional \nreviewing officer. \n5. Clients must provide all relevant information, including the following, where applicable: \n(a) The name, address, telephone number, business number(s), carrier codes, sub-office locator \ncode(s) or any other identification number assigned by the CBSA to the client; \n(b) The date(s) of interest assessment and/or time period(s) to which the potential interest and/or \npenalties or assessed interest apply; \n(c) The facts and reasons explaining why the liability for interest or penalties were either mainly: \n(i) caused by extraordinary circumstances beyond the client's control, \n(ii) the result of actions of the CBSA; or \n(iii) assessed when a circumstance described in Part I of this memorandum or \nanother CBSA publication warranted waiver of the interest; \n(d) An explanation of how the circumstances affected the client's ability to meet their obligations; \n(e) Any relevant documentation such as death certificates, doctor's statements, police reports, \ninsurance statements or attestations to support the facts and reasons; \n(f) Supporting details of incorrect information given by the CBSA in the form of written answers, \npublished information, or other objective evidence; \n(g) The contravention code that would apply if a penalty were to be assessed (when applying for \nwaiver of penalty other than through VDP); and \n(h) If the client has paid the interest, a copy of the K21 Cash Receipt or other proof of payment. \nAppendix D \nClient Agreement for Voluntary Disclosure Application \nNote: Below is a list of the information required for all Voluntary Disclosure Program (VDP) applications \nfor commercial goods except those made to comply with section 32.2 of the Customs Act. \nSection I: Client identification \nFurther to the case number request, the letter that the client will upload on the CCP should provide the \nappropriate contact information for the person submitting the request on behalf of the client and the \ndetails pertinent to the account related to the request: \n Client identifier number(s) Business Numbers, carrier code(s), Sub-office locator(s) or other identifiers \ndeemed necessary \n Company’s name (legal entity) if different than appearing on CCP \n Address where books and records are kept \n Name of a contact \n Contact’s telephone # \n Address for client contact \n Representative’s name \n Representative’s telephone # \n Address for representative \nSection II: Disclosure details and reasons \nPlease provide details surrounding your disclosure such as the ones listed below as well as any other \ndetails or documents that would help an officer get a clear understanding of your situation: \n Amount of disclosure in Canadian funds (payable), if applicable, and whether it’s comprised of the \nfollowing (including amounts): \no Duties ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "o SIMA Duties \no GST \no Other taxes \n Time period being disclosed and a list or summary of all transactions or export shipments presented \nfor the disclosure; \n Nature of the non-compliance being disclosed, the cause of non-compliance, and how it was \ndiscovered, etc.; \n For commercial goods, details outlining how you plan to correct the issue to ensure future compliance \nto the Act; \n\n Copies of bills of lading, freight forwarding, shipping or commercial invoices; \n For exported goods, dates of all shipments, mode of transport, and port of exit; \n Number of shipments not reported (export); \n In the case where a permit or licence is required by an Other Government Department, details of the \nproducts concerned including technical specifications; and \n Any other documentation relevant to the purpose of the disclosure. \nIf full details or all documents cannot be provided at the time of initial disclosure, please indicate what will \nfollow and by what date. \nSection III: Client declarations and acknowledgements \nPlease include the following applicable text (verbatim) in your letter: \nI declare that the information and supporting documentation submitted with my disclosure is, to the \nbest of my knowledge, true and complete and \n(a) I have been provided with information about CBSA’s Voluntary Disclosures Program \nguidelines (Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy); \n(b) I have read the conditions set out in those guidelines and believe I qualify for relief; \nand, \n(c) Neither I nor my representative is aware of any verification or enforcement action \nunderway by the CBSA or a non-arm’s-length associate; \n(d) I understand that if I withdraw my application or if the CBSA determines that the \nconditions have not been met (either with respect to the information set out above or \ninformation submitted or obtained after the disclosure), the disclosure will not be accepted \nas a valid voluntary disclosure. In such cases, the CBSA may proceed with an \naudit/verification, investigation, assessment of penalties and/or interest, collection action, \nor related activity based on the information provided or, when warranted, prosecution. \nEnsure to identify your name and position and that you have signed and dated the letter. Or if you are the \nrepresentative, ensure that your client information is provided and signature is present. Include the \nfollowing: \nI am the authorized representative of the client (named or no-name) noted above and I certify that \nthe information provided to me by my client is, to the best of my knowledge, true and complete. \no Authorized Representative’s name & firm \no Signature \no Date \nApplicable legislation \nCustoms Act \nPenalty or Interest \n3.2 – Prescribed rate may be authorized \n3.3 – Waiver of penalty or interest \nFederal Courts Act \nSection 18.1 – Application for judicial review \nCustoms Tariff \n125 – Prescribed rate may be authorized \n126(1) – Waiver of interest ",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-4-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-4",
+    "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "126(2) – Interest on interest refunded \nSpecial Import Measures Act \n2(10) – Application of Customs Act \nVisit the Interest Rates Table posted, and updated quarterly, on the CBSA Web site. The term does not \ninclude interest assessed under the legislation of other government departments which \nthe CBSA administers, unless incorporated in the Customs Act. \n\nSuperseded memoranda D \nD11-6-4 dated October 15, 2015 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nContact us \nFor more information, contact the CBSA Border Information Service (BIS): \nCalls within Canada & the United States (toll free): 1-800-461-9999 \nCalls outside Canada & the United States (long distance charges apply): \n1-204-983-3550 or 1-506-636-5064 \nTTY: 1-866-335-3237 \n\nRelated links \nD11-6-6, D11-6-10, D17-1-5, D17-1-9, D17-2-1, D20-1-4, D22-1-2",
+    "history": "",
+    "last_amended": "2025-01-31",
+    "current_to": "2025-01-31",
+    "citation": "Memorandum D11-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief",
+    "division": "",
+    "heading": "",
+    "text": "The following guidelines are not intended to be either exhaustive or to restrict the spirit or intent of the legislation. They may be adjusted as required.\nRates of Interest\n1. The prescribed annual rate of interest in any calendar quarter is based on the average annual rate of interest on 90-day Treasury Bills in the first month of the preceding quarter. (See Memorandum D17-1-19, Interest Rate for Customs Purposes Regulations.)\n2. The specified annual rate of interest is the sum of the prescribed rate plus six percentage points and will be charged on amounts owing from the day after the amount became payable until it is paid.\n3. Section 3.2 of the Customs Act and section 67.2 of the Customs Tariff authorizes the Minister of National Revenue or any officer designated by the Minister to apply the prescribed rate of interest, rather than the specified rate, when certain criteria are met. The criteria are listed in Appendix B to this Memorandum.\n4. The Minister or any officer designated by the Minister, pursuant to subsection 3.3(1) of the Customs Act and subsection 67.3(1) of the Customs Tariff , can waive or cancel all or any portion of any penalty or interest that is otherwise payable. The criteria under which a waiver or cancellation may be considered are listed in Appendix C to this Memorandum.\n5. All penalty and interest will be calculated on a compounded daily basis with the exception of interest on duties assessed under the Special Import Measures Act (SIMA) as outlined in paragraph 35 of this Memorandum.\nDeterminations and Appraisals\n6. When the amount of duties is decreased as the result of a determination of the tariff classification or origin of goods imported from the United States or an appraisal of the value for duty made pursuant to section 58 of the Customs Act , interest at the prescribed rate will be paid from the day after the amount was paid to the date the refund cheque is issued, calculated on the amount refunded. This is pursuant to subsection 66(3) of the Customs Act .\n7. When a determination or appraisal results in an increase in the amount owing to the Department, interest at either the specified rate or the prescribed rate will be charged on the additional duties from the day after the amount was payable until the date of the determination or appraisal pursuant to subsection 33.4(1) of the Customs Act . The circumstances, when the prescribed rate of interest rather than the specified rate of interest is charged, are detailed in Appendix B to this Memorandum.\nRe-determinations and Re-appraisals\n8. When a re-determination or re-appraisal made by a designated officer under section 60 or 61 of the Customs Act or by the Deputy Minister under section 63 or 64 of the Act results in a decrease in the amount of duties, interest at the prescribed rate will be paid from the day after the amount was paid until the refund cheque is issued, calculated on the amount of the refund. Where the amount refunded includes any interest previously charged, interest at the prescribed rate will also be paid on that interest. This is pursuant to subsection 66(3) of the Act.\n9. When a re-determination or re-appraisal results in an amount owing to the Department, interest at either the specified rate or the prescribed rate will be charged from the day after the amount was payable until the date of the re-determination or re-appraisal. The circumstances when the prescribed rate of interest rather than the specified rate of interest is charged will be the same as those for a determination or appraisal made pursuant to section 58 of the Customs Act , per Appendix B to this Memorandum.\n10. The revised provisions for interest payable or chargeable respecting determinations, appraisals, re-determinations and re-appraisals made under the Customs Act , will affect goods released from Customs on or after January 4, 1993.\nPayment of Duties and Interest\n11. Pursuant to subsections 58(3), 62(2) and 65(2) of the Customs Act , all amounts owed by or to an importer must be paid within 30 days after the date of the determination, appraisal, re-determination or re-appraisal, i.e., the \"decision date\" on the Detailed Adjustment Statement (DAS). The only exception is in cases where security is given in respect of amounts owing pursuant to paragraphs 58(2)(a), 62(1)(a) and 65(1)(a) of the Act.\n12. If the amount owing under subsection 58(2) of the Customs Act by the importer is paid within the 30-day time period, no additional interest will be charged. If the amount owing is not paid within 30 days, the importer will be liable to interest at the specified rate, calculated on the total amount owing, from the day after the date the amount was originally liable to be paid (e.g., end of month for importers on periodic payment), until the total amount is paid.\n13. If the amount owing under subsections 62(2) and 65(2) of the Customs Act by the importer is paid within the 30-day time period, no additional interest will be charged. If the amount owing is not paid within 30 days, the importer will be liable to interest at the specified rate, calculated on the total amount owing, from the day after the date of reassessment (i.e., the decision date on the DAS ), until the total amount is paid.\nVoluntary Assessment\n14. If an importer makes a voluntary amendment on an importation and pays the additional amount of duties which are subsequently owing to the Department, the period for the calculation of the interest which may be charged, will be from the day after the additional amount would have otherwise been payable until the day it is paid.\n15. When an additional amount is believed to be owing and that amount is tendered, interest at the prescribed rate is payable up to the date the payment is made. If the total amount tendered is subsequently found to be insufficient, interest on the unpaid balance is calculated from the date duties were originally payable. If the amount tendered exceeds the amount owing, interest at the prescribed rate will be calculated on the amount refunded from the date the additional payment was made.\nInterest where Security is Given\n16. When security is given pursuant to paragraph 58(2)(a), 62(1)(a) or 65(1)(a) or subsection 69(1) of the Customs Act to secure duties and interest owing and the duties are subsequently found to be owing to the Department, the total amount of duties and interest not paid are to be paid, together with interest at the prescribed rate on the total amount, calculated from the day after the day the security was given until the subsequent redetermination or re-appraisal is made.\n17. Paragraph 16 of this Memorandum will apply to assessments and re-assessments of duties owing on goods released from Customs on or after January 4, 1993.\n18. Where security proves to be insufficient (for example as the result of additional interest accruing), additional security may be requested by the Minister or an officer designated by the Minister pursuant to section 3.4 of the Customs Act . If the additional security is not given within the time required, the amount of the insufficiency is payable immediately.\n19. Section 3.4 of the Act will apply to any requirement for additional security or any failure to provide the additional security occurring on or after January 4, 1993, regardless of when the goods, in respect of which the duties and interest are owing, were released from Customs.\nInterest on Drawbacks and Refunds\n20. Pursuant to subsection 80(1) of the Customs Act , interest will be paid at the prescribed rate on the amount of duties refunded under section 74, 76, 77 or 79 of the Act. Interest will be calculated beginning on the 91st day after the refund application is received and ending on the day the refund is granted.\n21. Pursuant to section 87 of the Customs Act , interest will be paid at the prescribed rate on the amount of a drawback of duties granted under section 82 or 86 of the Act. Such interest will be calculated beginning on the 91st day after the drawback application is received and ending on the day the drawback is granted.\n22. Pursuant to section 107 of the Customs Tariff , interest will be paid at the prescribed rate on the amount of a drawback or refund of duties granted under Part II of the Customs Tariff other than refunds granted under Division III or III.1 or section 101 of the Customs Tariff . Such interest will be calculated beginning on the 91st day after the drawback or refund application is received and ending on the day the drawback or refund is granted.\n23. The revised provisions for interest payable to an applicant under the duties relief/refund provisions of the Customs Act or the Customs Tariff will affect applications for refund or drawback received on or after January 4, 1993, regardless of when the goods were released from Customs.\nFailure to Comply with Conditions of Drawback, Remission or Relief\n24. Where a drawback has been granted and the goods have been subsequently diverted or the conditions of a drawback granted under section 34 or 82 of the Customs Act have not been met, the person who received the drawback must report the diversion or failure to comply within 30 days and repay the amount of the drawback and any interest thereon, pursuant to section 84 of the Act. Interest at the specified rate will be payable, calculated on the total amount owing from the day after the drawback was granted until the date the total amount is paid.\n25. Where the diversion or failure to comply is not reported within 30 days, a six per cent per year penalty will be charged on the amount of the drawback that is owing. Pursuant to subsection 84(1.2) of the Customs Act , the penalty will be calculated from the 31st day after the diversion or failure to comply to the date the report is made to the Department.\n26. Where goods are diverted or the conditions of the remission are not met pursuant to section 88, 89, 91 or 92 of the Customs Act , the person who is liable for payment must report the diversion and pay the amount of duties owing or repay the amount of a refund or remission within 90 days of the date of diversion or failure to comply. In the event that the amount is not paid within the 90-day period, interest at the specified rate will be payable, calculated from the day after the diversion until the total amount is paid. This is pursuant to section 93 of the Act.\n27. Where the diversion or failure to comply is not reported within 90 days pursuant to section 88, 89 or 92 of the Customs Act , a six per cent per year penalty will be charged on the amount owing. This penalty will be calculated from the 91st day after the date of diversion or failure to comply to the date the report is made to the Department.\n28. Where goods, which were subject to a relief granted under section 80 of the Customs Tariff , are exported to the United States, the person who exported the goods must report the exportation within 30 days. If the exportation is not reported within the 30-day period, a six per cent per year penalty will be charged on the amount of the relief, calculated from the 31st day after exportation until the report is made to the Department. This is pursuant to section 83.2 of the Customs Tariff .\n29. The amount of the relief which had been granted on the goods subsequently exported to the United States must be paid within 90 days of the date of export by either the person who exported the goods or the person who received the relief. In the event that the amount is not paid within the 90 day period, interest at the specified rate will be payable, calculated from the 91st day after the date of export until the day the amount is paid.\n30. The provisions of section 83.2 of the Customs Tariff will cover goods exported to the United States on or after January 1, 1994.\n31. Where goods are diverted or the conditions of relief or remission of duties pursuant to subsection 74(1), 75.1(1), 79(3), 79.5(3) or 82(2) or section 86, 90 or 101 of the Customs Tariff have not been met, the person who diverted the goods or failed to comply must report same within 90 days. If the diversion or failure to comply is not reported within the 90-day period, a six per cent per year penalty will be charged on the amount of the relief or remission that is owing or must be repaid. This penalty will be calculated from the 91st day after the date of diversion or failure to comply to the date the report is made to the Department. This is pursuant to section 103 of the Customs Tariff .\n32. Under section 103 of the Customs Tariff , failure to comply with the terms and conditions of relief or remission would include remission orders under the machinery remission program (see Memorandum D8-5-1, Machinery Program), temporary importation, Canadian goods abroad and inward processing programs and certain other remission orders made pursuant to the Customs Tariff .\n33. Where goods are diverted or the conditions of relief, remission, refund or a drawback of duties pursuant to subsection 74(1), 75.1(1), 79(3), 79.5(3) or 82(2) or section 69, 80, 86, 90, 97 or 101 of the Customs Tariff have not been met, the person who failed to comply with the conditions or received the relief, drawback, refund or remission must pay an amount equal to the relief, drawback or remission that is owing or must be repaid under paragraph 103(1)(b), 105(1)(a) or 105(2)(a) of the Customs Tariff . If the amount owing is not paid within 90 days of the date of the diversion or failure to comply, interest at the specified rate will be payable on that amount. This interest will be calculated from the day after the date of diversion or failure to comply until the day the total amount has been paid. This is pursuant to section 106 of the Customs Tariff .\n34. The revised provisions for interest and the six per cent per year penalty will apply to diversions and failures to comply with the relief provisions of the Customs Act or the Customs Tariff occurring on or after January 4, 1993.\nSpecial Import Measures Act (SIMA)\n35. The manner in which interest is paid or charged on SIMA duty and the Goods and Services Tax, which is assessed as the result of a SIMA duty assessment or reassessment, has not been changed. For additional information on these interest provisions, please refer to the relevant sections of the Special Import Measures A ct. The following departmental memoranda also provide details on the application of interest:\nMemorandum D14-1-3 , Re-determination of Goods under Special Import Measures Act;\nMemorandum D14-1-5, Procedures for Release from Customs of Goods Subject to Provisional Duty under the Special Import Measures Act and Bonds Used to Secure Payment of Provisional Duty; and\nMemorandum D14-1-6, Liability for Payment of Provisional Duty, Anti-dumping Duty and Countervailing Duty under the Special Import Measures Act.\nRequest for Cancelling or Waiving Interest and Penalties\n36. Importers or their authorized agents can make requests in writing to the Department concerning the cancellation or waiver of interest and/or penalties which have been assessed. Requests can also be made in writing by importers or their authorized agents regarding the application of interest at the prescribed rate rather than at the specified rate. Such requests may be made by letter but may also be made on Form B 2, Adjustment Request, whether or not a request for re-determination or re-appraisal is made at the same time. (See also Memorandum D17-2-1, Coding of Adjustment Request Forms.)\n37. A request must contain the following information:\n- a copy of the Customs documents relating to the charging of the relevant interest and/or penalties;\n- a detailed justification for the request. In the justification, reference must be made to the appropriate criterion or criteria listed in either Appendix B or C to this Memorandum; and\n- any supporting documentation such as end-use certificates, certificate of origin, special authority applications, death certificate, medical certificate, relevant file or case numbers, departmental rulings, etc.\n38. Requests must provide all of the information necessary to support the importer's application. Failure to do so may result in an unfavourable decision or delay in processing the request. Any information submitted is subject to verification by departmental officials.\n39. Requests must be sent by mail or delivered by hand to the appropriate regional Customs office or to any Customs office in the region where the goods were released.\nStatus of Departmental Decisions\n40. There are no provisions in either the Customs Act or the Customs Tariff which permit a formal appeal of the Department's application of the interest and penalty provisions, i.e., prescribed/specified rate, or the application of the six per cent per year penalty, or with respect to a request for cancellation or waiver of interest and/or six per cent per year penalty. However, to the extent that the legislation provides for redress or refund, e.g., reappraisal of the value for duty under section 63 of the Customs Act , refunds of duties and taxes will result in refunds of interest.",
+    "history": "",
+    "last_amended": "1993-01-04",
+    "current_to": "1993-01-04",
+    "citation": "Memorandum D11-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-5",
+    "marginal_note": "Appendix A",
+    "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief",
+    "division": "",
+    "heading": "",
+    "text": "Principal Interest and Penalty References of the Customs Act and The Customs Tariff\nListed below are the principal references relating to the new interest and penalty provisions of the Customs Act and the Customs Tariff .\nCustoms Act\n2.1 Definition of \"specified rate\".\n3.1 Method for compounding interest and penalties.\n3.2 Authority to apply the prescribed rate rather than the specified rate of interest.\n3.3(1) Authority to waive or cancel interest or penalties.\n3.3(2) Interest on penalty or interest refunded.\n3.4(1) Additional security to cover duties and interest owing.\n3.4(2) Payment where additional security is not given.\n33.4(1) Charging interest at the specified rate.\n33.4(2) When duties are deemed payable.\nand (3)\n33.4(4) 30-day interest-free period for paying assessments and re-assessments.\n34(2.1) Penalties for failing to report non-compliance with conditions respecting the release of goods without the payment of duty.\n58(3) Payment of amount owing or refund payable.\n62(2) Payment of amount owing or refund payable.\n65(2) Payment of amount owing or refund payable.\n66(1) Interest on payments owing on determinations, appraisals, re-determinations and re-appraisals.\n66(2) Interest where security is given in lieu of payment.\n66(3) Interest on refunds payable on determinations, appraisals, re-determinations and re-appraisals.\n69(1) Refund pending an appeal to the Canadian International Trade Tribunal or the Federal Court.\n69(2) Interest where security is given in lieu of payment concerning appeals of assessments or re-assessments.\n80(1) Interest on refunds of duty.\n80.1(1) Interest on past refunds of duty.\n84(1) Diversions of goods for which drawback has been granted.\n84(1.2) Penalty for failure to report a diversion where a drawback was granted.\n84(2) Interest on amounts owing from diversions.\n87(1) Interest on drawbacks.\n93(1) Interest on amounts owing from diversions of goods for which a refund or remission has been granted.\n93(3) Penalty for failure to report a diversion.\n93(5) Computation of interest on certain duties.\nCustoms Tariff\n2 Definition of \"specified rate\".\n67.1 Method for compounding interest and penalties.\n67.2 Authority to apply the prescribed rate rather than the specified rate of interest.\n67.3 Authority to waive or cancel interest or penalties.\n83.2(3) Interest on exports of goods to the United States for which relief is granted.\n83.2(4) Penalty for failure to report export to the United States.\n103(1) Failure to comply with the conditions of relief, refund or remission.\n103(1.1) Penalty for failing to report non-compliance with the conditions of relief, refund or remission.\n106(1) Interest on amounts owing as the result of non-compliance with the conditions of duty relief.\n106(2) Interest not charged on amount owing.\n106(3) Computation of interest on certain duties.\n107(1) Interest on approved applications for drawback or refund of duties.\n107(2) Computation of interest on certain duties.\nNote: This is not a complete list of all the interest and penalty provisions contained in the Customs Act or the Customs Tariff .",
+    "history": "",
+    "last_amended": "1993-01-04",
+    "current_to": "1993-01-04",
+    "citation": "Memorandum D11-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-5",
+    "marginal_note": "Appendix B",
+    "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief",
+    "division": "",
+    "heading": "",
+    "text": "Criteria for the Application of the Prescribed Rate of Interest Levied as a Result of Decisions under Sections 34 and 58 to 94 of the Customs Act or the Provisions of Part II of the Customs Tariff\n(As specified by the Minister)\n1. Where the importer, of his own volition, makes a voluntary amendment prior to any action being initiated by the Department and pays any additional duty owing.\n2. Where specific information (see Note 1), on matters subject to interpretation (see Note 2), was not previously provided to the importer or his agent, and was not available in the public domain (see Note 3) which gives rise to the importer not providing the correct tariff classification, origin or value for duty information.\n3. Where the action giving rise to the interest was as a result of a Certificate of Origin that was reasonably relied on but later was found to be invalid.\n4. Where importations are made within 30 days of the first departmental decision made on a particular subject or issue, for example tariff classification or value for duty.\n5. Where the importer requests a re-determination , re-appraisal or an appeal of an assessment or re-assessment and fails to provide acceptable security within 30 days but does so within 90 days . The prescribed rate of interest will apply for the entire period between the date of the Detailed Adjustment Statement (DAS) and the date security is provided.\n6. Where an assessment or re-assessment of duties and taxes results in a substantial amount of money owing and the importer, who is unable to pay the amount at one time, negotiates a deferred payment plan and honours it.\n7. Where the importation is non-commercial , that is, an importation for other than sale, commercial, industrial, occupational, institutional or other like use.\nNotes: 1. This refers to information which is directly germane to the tariff classification, the value for duty or the origin of goods that are the subject of the importation at issue. Such information would normally be obtained from sources that are not in the public domain, such as departmental rulings, departmental opinions, previous determinations, appraisals, re-determinations and re-appraisals.\n2. This refers to situations where no clear guidance has been issued to the importer and none is available within the public domain. For example, it is sometimes a matter of interpretation as to whether or not a \"royalty payment\" is to be included in the value for duty. However, this rule would not apply to the misclassification of an imported product where common sense ought to apply, for example a diamond ring cannot be classified under the tariff item for automotive piston rings.\n3. This refers to information which has been published for dissemination to the public on matters relating to compliance with Customs legislation. This would include, but is not necessarily limited to, Customs Notices, D-Memoranda, Canadian International Trade Tribunal decisions, Court decisions, statutes and regulations published in Part I, II or III of the Canada Gazette and other relevant Government of Canada publications.",
+    "history": "",
+    "last_amended": "1993-01-04",
+    "current_to": "1993-01-04",
+    "citation": "Memorandum D11-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-5",
+    "marginal_note": "Appendix C",
+    "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief",
+    "division": "",
+    "heading": "",
+    "text": "Criteria for Waiving or Cancelling Interest or Penalties Levied as A Result of Decisions under Sections 34 and 58 to 94 of the Customs Act or the Provisions of Part II of the Customs Tariff\n(As specified by the Minister)\n1. Interest and penalties will be waived or cancelled when the sum total of the accumulated interest and penalties accrued between the date of an individual assessment or re-assessment (Detailed Adjustment Statement (DAS)) and the date of payment does not exceed $5.\n2. Interest and penalties will be waived or cancelled when the sum total of the accumulated interest and penalties accrued between the date payment was originally due and the date of assessment or re-assessment (DAS) does not exceed $5 on an individual assessment or re-assessment .\n3. Cancelling or waiving interest or penalties, in whole or in part, may also be appropriate if the interest or penalty arose primarily because of actions of the Department, such as:\n- errors proven to have been committed by employees of the Department which resulted in incorrect information being supplied to the importer in specific instances; and\n- material published by the Department, directed to the importing public, which contained errors that resulted in the importer's actions giving rise to the interest or penalty. This would include, but is not necessarily be limited to, Customs Notices and D-Memoranda .\n4. Interest and penalties may be waived or cancelled at any time, in whole or in part, where the situation giving rise to the interest or penalty resulted from circumstances beyond the importer's control and which prevented the importer from otherwise complying with the Customs Act , Customs Tariff or Regulations made thereunder. Some examples are:\n- natural or human-made disasters such as flood or fire which destroys the records of the importer;\n- civil disturbances or disruptions in services, such as a postal strike, and where no reasonable alternative service or arrangement is possible; or\n- death or incapacity of the employee who is directly responsible (see Note below) for ensuring the importer's compliance.\n5. It may be appropriate in instances where there is an inability to pay amounts owing to waive interest or penalties, in whole or in part, to facilitate collection. Some examples are:\n- when collection has been suspended due to an inability to pay; or\n- when an importer is unable to conclude a reasonable payment arrangement because the interest charges absorb a significant portion of the payments.\nAll requests for waiver or cancellation of interest and/or penalties under criteria 3, 4 or 5 must be accompanied with full documentation in accordance with paragraphs 36 to 39 inclusive of this Memorandum.\nNote: For the purposes of criterion 4, this refers to the individual in the importer's operations who approves, or has signing authority for, documentation that is required for compliance with Customs legislation, and/or payments for duty and taxes owing and no other person in the organization can immediately fulfill the required role. This would include, but is not limited to, individuals occupying positions such as controllers, importexport specialists, finance officers/managers and traffic managers.",
+    "history": "",
+    "last_amended": "1993-01-04",
+    "current_to": "1993-01-04",
+    "citation": "Memorandum D11-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-5-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-5",
+    "marginal_note": "References",
+    "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Valuation Division Headquarters file: n/a Legislative references: Bill C-74 Other references: n/a Superseded memorandum D: n/a",
+    "history": "",
+    "last_amended": "1993-01-04",
+    "current_to": "1993-01-04",
+    "citation": "Memorandum D11-6-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-6",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods Key content: Types of specific information that give an importer reason to believe a declaration is incorrect; when a declaration should be corrected; how to submit an adjustment request; timelines to submit; adjustments resulting in a refund or amount owing; penalties for failing to submit an adjustment request. Keywords: Reason to believe, adjustment requests, corrections, declarations of origin, tariff classification, value for duty, Customs Act",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-6",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Reason to believe Adjustment requests Adjustment requests that would result in an amount payable to the CBSA or would be revenue neutral: Section 32.2 corrections Goods and services tax (GST) at issue Adjustment requests that would result in a refund of duties: Section 74 refunds Corrections: Time frame and goods/issues impacted Reassessment period Filing corrections Subsequent corrections Re-determination or further re-determination Contesting a decision Penalty and interest provisions Voluntary disclosure program Corrections flow chart\n- Appendix: Prima facie, evident, and transparent legislative provisions\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-6",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding support documentation under the Related links section\n- include a link to the CARM webpage under the Related links section\n- add a reference to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations , for information on the submission of adjustments requests\n- delete the Additional information section",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-6",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Reason to believe\n1. With respect to section 32.2 of the Act, specific information regarding the origin, tariff classification or value for duty of the imported goods that gives an importer reason to believe that a declaration is incorrect can be found in:\n- legislative provisions, such as specific origin, tariff classification, or value for duty provisions that are prima facie (i.e., at first sight), evident (i.e., obvious, apparent), and transparent (i.e., clear, self-explanatory). For detailed examples of prima facie , evident, and transparent legislative provisions, refer to the Appendix: Prima facie, evident, and transparent legislative provisions ;\n- formal assessment documents (e.g., statement of adjustment) issued by the CBSA to the importer, relating to the imported goods, such as determinations (other than deemed determinations), re-determinations, further re-determinations, etc.;\n- final tribunal or court decisions in which the importer was either the appellant, respondent or intervener;\n- information received from exporters, suppliers, etc. (e.g., cancellation of certificates of origin; vendor’s invoice indicating retroactive price increase for goods already purchased, corrected invoice);\n- written communication, addressed directly to the importer from the CBSA, such as a ruling (e.g., national customs ruling, advance ruling issued under section 43.1 of the Act), a trade compliance verification final report, a directed compliance letter, a final compliance validation letter or an official notification as a result of an exporter origin verification;\n- a final report from an importer-initiated audit or review, or from an external company conducting an audit or review of an importer’s company; or\n- knowledge that the goods were diverted (i.e., goods that no longer qualify or comply with a condition of relief or a restriction imposed by the concessionary tariff item declared), such as the diversion of goods to a non-qualified conditional-use or conditional-user.\n2. Specific information regarding the origin, tariff classification or value for duty of the imported goods mentioned in paragraph 1 above also applies to the:\n- same origin issues (e.g., a determination that specific goods do not qualify for preferential treatment);\n- tariff classification of goods that are same and similar (e.g., the correct tariff classification of specific goods contained in a written communication also applies to the tariff classification of other imported goods, if those goods meet the definition of same and similar goods);\n- same valuation issues (e.g., an assist - an adjustment made to the price paid or payable of the imported goods representing the value of a good or service provided, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods).\n3. For the purpose of this memorandum, the term:\n- same and similar goods means: identical and other models/styles of goods that have the same purpose/function as the goods that are the subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are correctly classified under the same 8-digit tariff item number; and\n- same issues refers to the same trade program requirements or considerations relating to the legislative provisions.\n4. A final report resulting from an importer-initiated audit or review may be considered to contain specific information that gives an importer reason to believe that the declaration is incorrect provided that:\n- there was no previous information available that would be considered reason to believe that a declaration was incorrect;\n- the CBSA had not already initiated a trade compliance verification; and\n- the report identifies only corrections to be made under section 32.2 of the Act, i.e., an adjustment request that would result in an amount payable to the CBSA or would be revenue neutral.\n5. An importer-initiated audit or review report may not be considered to be sufficient to preclude an importer from the obligation to make a correction to the declaration up to four years after the goods have been accounted for under subsection 32(1), (3) or (5), as provided for in subsection 32.2(4) of the Act. A CBSA trade compliance verification may determine that the audit or review report, as described in paragraph 1(f) of this memorandum, is incorrect. In this case, the results found in the CBSA trade compliance verification final report will take precedence over the importer-initiated audit or review report. Where corrections are required, the reassessment period will be based on the results found in the CBSA trade compliance verification final report as to whether or not there was specific information available prior to the date of the final report of the importer-initiated audit or review that gave the importer reason to believe that the declarations were incorrect. For more information, refer to Memorandum D11-6-10: Reassessment Policy .\n6. The obligation to make a correction to an incorrect declaration is initiated when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90-day period to make a correction pursuant to section 32.2 of the Act starts on the date that the importer has specific information that a declaration is incorrect. For example, the date a supplementary invoice was received from a vendor indicating a price increase for imported goods already declared, or the date of accounting where assists were provided prior to the production of the imported goods.\n7. If an importer receives conflicting information from the CBSA concerning the origin, tariff classification or value for duty of the goods, the importer is strongly encouraged to contact one of the CBSA Trade Operations Divisions’ offices from which the conflicting information was received or the CBSA Border Information Service (BIS), links to which are found under the Related links section of this memorandum. The officer will identify which of the conflicting information the importer has to follow for the purposes of corrections under section 32.2 of the Act and will provide guidance to the importer in writing. Then, the officer will take measures to amend the incorrect information that was previously communicated to the importer.\n8. Importers of goods into Canada, and exporters or producers of those goods outside of Canada, are encouraged to apply for a ruling from the CBSA. The procedures for obtaining a ruling are outlined in Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements , Memorandum D11-11-1: National Customs Rulings , and Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n9. Rulings or decisions made by the CBSA under sections 58, 59, 60, or 61 of the Act will be honoured by the CBSA until they are modified (and thereby superseded) or revoked.\nAdjustment requests\n10. An adjustment request is the process through which an importer makes a correction to a declaration under section 32.2 of the Act, or applies for a refund of duties under section 74 of the Act. For more information on the submission of adjustment requests, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\nAdjustment requests that would result in an amount payable to the CBSA or would be revenue neutral: Section 32.2 corrections\n11. Section 32.2 of the Act places the responsibility on the importer to make a correction to the declaration of origin, tariff classification or value for duty when they have reason to believe that the declaration is incorrect. This obligation applies to an adjustment request that would result in either an amount payable to the CBSA or would be revenue neutral.\n12. Corrections are to be made as adjustment requests under the following legislative authorities:\n- 32.2(1) – correction to the declaration of origin for which a preferential tariff treatment under a free trade agreement has been claimed;\n- 32.2(2) – correction to all other declarations of origin (other than a declaration of origin referred to in subsection (1)); corrections to the tariff classification or to the value for duty of the imported goods.\n13. Subsection 32.2(6) of the Act requires importers, in cases where there is diversion of goods, to treat a failure to comply with a condition imposed under a tariff item or under a regulation made under that Act in respect of a tariff item in that List, as an incorrect tariff classification declaration. Diversion occurs when the conditions for which an imported good was granted relief of duty are no longer met. For more information on diversions, refer to Memorandum D11-8-5: Conditional Relief Tariff Items .\n14. The Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations require the persons who purchase or otherwise acquire the imported goods, and the persons who sell or otherwise dispose of the imported goods, after the goods are accounted for under subsections 32(1), (3), or (5) of the Act, to make a correction to the declaration. These regulations can be found at the link provided under the Applicable legislation section at the end of this memorandum.\n15. Any amount owing as a result of the corrections made to the declaration, and any interest owing, or that may become owing, on that amount has to be paid as per paragraph 32.2(2)(b) of the Act. Such corrections will be reviewed by an officer and a decision regarding the amount payable will be sent to the importer of the goods on Commercial Accounting Declaration (CAD).\n16. When a correction made to a declaration of the tariff classification of goods under section 32.2 of the Act results in the assessment of a higher rate of duty than originally accounted for, a correction to the declaration of origin of the goods may be made at the same time if it would result in an amount payable to the CBSA or would be revenue neutral.\n17. When a correction to the declaration of origin, tariff classification or value for duty results in an amount payable to the CBSA, interest will be calculated according to the interest provisions relating to re-determinations and further re-determinations. For more information, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\nGoods and services tax (GST) at issue\n18. Section 212 of the Excise Tax Act states that the liability to pay duty on imported goods at the time of importation includes the liability to pay the GST on goods that are subject to duty or would have been subject to duty if duties were payable. This means that duty-free goods may be subject to the GST.\n19. According to subsections 216(2) and 216(3) of the Excise Tax Act , any change to the GST status of imported goods is treated as if it was a determination, re-determination, or further re-determination of the tariff classification, or an appraisal, re-appraisal, or further re-appraisal of the value for duty of the goods. As a result, corrections affecting only the GST status of the goods (e.g., the incorrect use of a GST status code) shall be made under section 32.2 of the Act when the adjustment request would result in an amount payable to the CBSA or would be revenue neutral. Furthermore, any GST amount payable is subject to interest and penalty provisions contained in the Act relating to duty amounts payable.\n20. The definition of duties in subsection 2(1) of the Act specifically excludes GST refunds under section 74(1) of the Act. Therefore, the exclusion of subsection 32.2(5) of the Act does not apply in situations where the GST has been overpaid on duty-free goods. Where goods are duty-free but taxable, importers shall make a correction to the declaration pursuant to section 32.2 of the Act when they have reason to believe that the declaration is incorrect, even where the adjustment request would result in a decrease of the amount of the GST assessed.\nExample: An importer imported duty-free and taxable (GST) goods and declared a value for duty of $3,000 CAD. Two months following the importation of the goods, the importer has reason to believe that the declared value for duty was overvalued because the goods were invoiced at the equivalent of $2,000 CAD. The importer is required to make a correction to the declaration of the value for duty under section 32.2 of the Act. The decrease in the GST assessment would not result in a refund of the GST under the Act.\nAdjustment requests that would result in a refund of duties: Section 74 refunds\n21. Subsection 32.2(5) of the Act does not allow for the submission of an adjustment request that would result in a refund of duties.\n22. There is no legal obligation submit an application for a refund of duties under section 74 of the Act. Section 74 of the Act is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer to Memorandum D6-2-3: Refund of Duties .\n23. Where an adjustment request would result in a decrease of the amount of GST assessed, refer to paragraph 20 of this memorandum.\nCorrections: Time frame and goods/issues impacted\n24. Under section 32.2 of the Act, an importer shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, and when the adjustment request would result in either an amount payable to the CBSA or would be revenue neutral.\n25. In the case of transfer price adjustments only, an importer may make a correction to a declaration within 90 days after a transfer price adjustment has been made (e.g., quarterly), or wait until the net total of the transfer price adjustments that have occurred during a fiscal period is identified. As noted in the paragraph above, the obligation to make a correction under section 32.2 of the Act applies to adjustment requests that would result in either an amount payable to the CBSA or would be revenue neutral. For more information, refer to Memorandum D13-4-5: Transaction Value Method for Related Persons.\n26. An importer must make corrections for same and similar goods and/or goods impacted by the same issues, as defined in paragraph 3 above, within the prescribed 90-day period, under section 32.2 of the Act.\n27. As per subsection 32.2(4) of the Act, the obligation to make a correction ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Act.\n28. The obligation under section 32.2 of the Act to make a correction to a declaration remains even if the prescribed 90-day period to make a correction to a declaration has ended. In such cases, the importer may be subject to interest and penalty provisions. For more information, refer to the Penalty and interest provisions section of this memorandum.\nReassessment period\n29. The reassessment period is the time period for which corrections are to be made to declarations of origin, tariff classification or value for duty. For more information, refer to Memorandum D11-6-10: Reassessment Policy .\nFiling corrections\n30. A correction filed under section 32.2 of the Act within the prescribed 90-day period can be made on a properly completed Customs Accounting Declaration ( CAD ) pursuant to the relevant legislative authority (e.g., subsection 32.2(1), subsection 32.2(2), subsection 32.2(6)). For more information on the coding and completion of the CAD, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . For more information on how to file an adjustment request under the Customs Self-Assessment (CSA) program, refer to Memorandum D23-3-1: Customs Self-Assessment Program for Importers .\n31. Corrections made beyond the prescribed 90-day period may be eligible for the Voluntary Disclosure Program, which could grant relief from penalties. For more information, refer to the Voluntary Disclosure Program section of this memorandum. Non-eligible corrections may otherwise be submitted to the appropriate CBSA Trade Office, and may be subject to interest and penalties. Please refer to the References section of this memorandum for a link to the CBSA Trade Offices addresses.\n32. The completed CAD is to be submitted to a CBSA office based on the location of the release of the goods. For more information, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n33. The date that a CAD is either completed in the CBSA Assessment and Revenue Management (CARM) system, sent by registered mail or by courier, or delivered by hand to a CBSA office is deemed to be the date of filing for the purposes of the prescribed periods under section 32.2 of the Act.\n34. When the last day of the prescribed 90-day period referred to in this memorandum falls on a Saturday, Sunday or holiday, the final day for filing the completed CAD will be the first business day following the Saturday, Sunday, or holiday.\nSubsequent corrections\n35. After a correction has been made, or a refund has been granted, for particular goods and for a specific trade program (origin, tariff classification or valuation), an importer might determine that subsequent corrections are necessary following the receipt of new information. These subsequent corrections must be made under section 32.2 of the Act, within 90 days following the receipt of the new information and within four years following the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act. Subsequent corrections will be treated as if they were a re-determination made under paragraph 59(1)(a) of the Act.\nExample: An importer notices that an error was made as the invoiced prices for the goods are in fact higher than the amounts initially declared to the CBSA. The importer is also aware that year-end transfer price adjustments will be made on the same goods. In this case, the importer must correct the declarations within 90 days following the initial date of reason to believe (date where they became aware that the invoiced prices were higher than those declared) under section 32.2 of the Act, and will have to make subsequent corrections based on the new information (year-end transfer price adjustment) within 90 days following the date the information became available as per section 32.2 of the Act.\n36. No subsequent correction is permitted when a further re-determination is made by an officer under paragraph 59(1)(b), section 60 or section 61 of the Act, respectively.\nRe-determination or further re-determination\n37. A correction made under section 32.2 of the Act is to be treated as if it were a re-determination made under paragraph 59(1)(a) of the Act.\n38.Once a correction has been made under section 32.2 of the Act, an officer may further re-determine the origin, tariff classification or value for duty of the goods under paragraph 59(1)(b) of the Act, within four years after the date of the original determination or after the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph 59(1)(a).\n39. As provided for in section 2 of the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations , the time period within which an officer may further re-determine the origin, tariff classification or value for duty under paragraph 59(1)(b) of the Act is five years from the date of the determination made under section 58 of the Act, where the granting of the refund or the making of a correction referred to in paragraph 59(1)(b) of the Act occurs within the period of time beginning on the first day of the 37th month and ending on the last day of the 48th month after the date on which the determination was made under section 58.\n40. After a re-determination or a further re-determination is made under subsection 59(1) of the Act, an importer will be given a notice of re-determination or further re-determination under subsection 59(2) of the Act.\nContesting a decision\n41. When a notice has been given under subsection 59(2) of the Act, an importer may file a request for a re-determination or further re-determination under subsection 60(1) of the Act within 90 days of the CBSA’s decision. For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n42. If no request for further re-determination is filed under subsection 60(1) of the Act within the 90-day period, an importer may submit an application to the President of the CBSA for an extension of the time within which the request must be made pursuant to section 60.1 of the Act. The President may extend the time for filing the request. For more information, refer to Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act .\nPenalty and interest provisions\n43. An importer who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of the Act, may be subject to interest and penalty provisions. For more information on interest, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief . For more information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System. .\nVoluntary Disclosure program\n44. The Voluntary Disclosure Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs Tariff , Excise Tax Act and Excise Act, 2001 by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations.\n45. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of the Act has elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosure Program. For more information, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .\nCorrections flow chart\nText version 58(1) Determination or 58(2) Deemed determination 32.2 Correction 59(1)(a) Re-determination 59(1)(b) Further re-determination Subsequent corrections 59(2)(a) Notice of re-determination 59(2)(b) Notice of further re-determination 60(1) Request for re-determination or further re-determination",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-6",
+    "marginal_note": "Appendix: Prima facie, evident and transparent, legislative provisions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following paragraphs provide examples of when importers may have reason to believe that a declaration of origin, tariff classification, or value for duty is incorrect on the basis of prima facie , evident and transparent, legislative provisions.\n2. The circumstances surrounding the declaration may be considered in determining whether a legislative provision for an importation was prima facie , evident and transparent.\n3. The examples of prima facie , evident and transparent, legislative provisions listed herein are not exhaustive.\n4. Examples of prima facie , evident, and transparent, legislative origin provisions:\nA. Subsection 35.1 (1) of the Act reads as follows: (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported. B. Paragraph 13(a) of the Proof of Origin of Imported Goods Regulations reads as follows: 13. Proof of origin of goods accounted for under section 32 of the Act on or after January 1, 1998 shall be furnished at the following times: (a) at any time the goods are accounted for under subsection 32(1), (3) or (5) of the Act; Therefore, an importer will have reason to believe that a declaration of origin is incorrect if the importer is unable to provide proof of origin to an officer for the imported goods or if, at the time of accounting, the proof of origin does not apply to the goods being imported. 5. The following are examples of prima facie , evident and transparent, legislative tariff classification provisions as listed in the Schedule to the Customs Tariff : A. Classification of live fish: Legal Note 1 to Chapter 1 reads as follows: This Chapter covers all live animals except: (a) Fish and crustaceans, mollusks and other aquatic invertebrates, of heading 03.01, 03.06, 03.07, or 03.08; If an importer classifies live fish in Chapter 1 of the Customs Tariff , the importer has reason to believe that the declaration is incorrect. The Customs Tariff Legal Note 1 to Chapter 1 clearly directs that live fish cannot be classified in Chapter 1. B. Classification of printing ink: Heading 32.15: Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. - Printing ink: 3215.11.00 00-- Black 3215.19.00-- Other 10 -----For newspapers 20 -----Flexographic 30 -----Lithographic, offset 90 -----Other If an importer classifies black printing ink under tariff item 3215.19.00, the importer has reason to believe that the declaration is incorrect. The tariff item clearly directs that black printing ink must be classified under tariff item 3215.11.00. C. Classification of new pneumatic tires: Heading 40.11: New pneumatic tires, of rubber 4011.10.00 00 - Of a kind used on motor cars (including station wagons and racing cars) 4011.20.00 - Of a kind used on buses or lorries -----On-highway tires: 11 ------Of a kind used on light trucks, of radial ply construction 12 ------Of a kind used on light trucks, other 13 ------Other, of radial ply construction 19 ------Other 20 -----Off-highway tires 4011.30.00 00 - Of a kind used on aircraft 4011.40.00 00 - Of a kind used on motorcycles 4011.50.00 00 - Of a kind used on bicycles If an importer classifies used pneumatic tires of rubber under heading 40.11, the importer has reason to believe that the declaration is incorrect. The tariff heading clearly directs that only new pneumatic tires, of rubber can be classified under heading 40.11. Similarly, if an importer classifies new pneumatic tires of rubber, of a kind used on aircraft, under sub-heading 4011.40, the importer has reason to believe that the declaration is incorrect. The sub-heading clearly directs that only of a kind used on motorcycles can be classified under sub-heading 4011.40. 6. The following are examples of prima facie , evident and transparent, value for duty legislative provisions: A. Determination of value for duty: Section 46 of the Act reads as follows: The value for duty of imported goods shall be determined in accordance with sections 47 to 55. This legislative provision is prima facie , evident and transparent, in stating that the legislated valuation methods are the only acceptable basis for establishing the value for duty of imported goods. Alternative approaches to valuation methodologies that are not set out in section 48 to 53, such as identifying the fair market value of the goods, are not acceptable. B. Order of consideration of methods of valuation Subsection 47(1) of the Act (Primary basis of appraisal) reads as follows: The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48. Subsection 47(2) of the Act (Subsidiary Bases of Appraisal) reads as follows: Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first following values, considered in the order set out herein, that can be determined in respect of the goods and that can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised: (a) the transaction value of identical goods that meets the requirements set out in section 49; (b) the transaction value of similar goods that meets the requirements set out in section 50; (c) the deductive value of the goods; and (d) the computed value of the goods. These legislative provisions are prima facie , evident and transparent, and, where goods cannot be appraised under the transaction value method, appraisal under a subsequent section would not be acceptable before the applicability of previous sections has been considered and rejected. C. Subparagraph 48(5)(a)(iii) of the Act (assists): The value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles: (A) materials, components, parts and other goods incorporated in the imported goods, If, for example, fabrics are provided free of charge by the purchaser to the vendor in connection with the production and sale for export to Canada of finished textile products, the value of the fabrics must be added to the price paid or payable of the imported goods. The legislative provision is prima facie , evident and transparent; the value of the fabrics shall be added to the price paid or payable as materials incorporated into the imported goods. D. Subparagraph 48(5)(b)(i) of the Act (deduction for transportation costs): (b) by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to (i) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods from the place within the country of export from which the goods are shipped directly to Canada, If, for example, transportation costs are paid separately by the purchaser in Canada to the transport carrier and, therefore, not charged by the vendor nor included in the price paid or payable of the imported goods, a deduction cannot be made. This legislative provision is prima facie , evident and transparent, and a deduction for transportation costs cannot be made from the price paid or payable of the imported goods in such a situation. References Consult these resources for further information. Applicable legislation Customs Act Customs Tariff Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations Excise Act, 2001 Excise Tax Act Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations Proof of Origin of Imported Goods Regulations Related D memoranda Memorandum D6-2-3: Refund of Duties Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act Memorandum D11-6-10: Reassessment Policy Memorandum D11-11-1: National Customs Rulings Memorandum D11-11-3: Advance Rulings for Tariff Classification Memorandum D13-4-5: Transaction value method for related persons Memorandum D17-2-1: Adjusting Commercial Accounting Declarations Memorandum D22-1-1: Administrative Monetary Penalty System Memorandum D23-3-1: Customs Self-Assessment Program for Importers Superseded D memoranda D11-6-6, December, 2023 Issuing office Trade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: Assess and pay duties and taxes on imported commercial goods CARM Client Portal: Onboarding documentation Trade Operations (TRADE)",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-6-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-6",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations\n- Excise Act, 2001\n- Excise Tax Act\n- Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations\n- Proof of Origin of Imported Goods Regulations\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act\n- Memorandum D11-6-10: Reassessment Policy\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D13-4-5: Transaction value method for related persons\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memoranda\nD11-6-6, December, 2023\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-Determination, a further Re-\ndetermination or a Review by the President of the Canada Border Services Agency \n\nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThis memorandum explains the process pursuant to section 60 of th e Customs Act (the Act) for filing a request \nto the President of the Canada Border Services Agency (CBSA) for a re -determination or a further re -\ndetermination of the origin, the tariff classification, the value for duty or marking in respect of goods or for filing a \nrequest to the President of the CBSA for a review of an advance ruling. \nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \nUpdates made to this D-memo \n\nThis memorandum is revised to reflect the new procedures related to filing a request for re -determination or further \nre-determination through the Canada Border Services (CBSA) Assessment And Revenue Management System (CARM) \nClient Portal (CCP). All requests must follow the prescribed form and manner and contain the prescribed information \nas identified in the Appendices at the end this memorandum. \nDefinitions \n\nFor the purpose of this memorandum: \na request refers to a n appeal request to the President of the CBSA under section 60 of the Act. This includes \nrequests for a re-determination or a further re-determination of origin, tariff classification (including prohibited goods), \nvalue for duty or marking in respect of goods. It also includes requests for a review of an advance ruling. \nGuidelines \nTypes of Decisions Eligible for Review \n\n1. The following types of decisions are eligible for review under section 60 of the Act: \n\na) Advance rulings issued pursuant to section 43.1 of the Act; \n\nb) Decisions where an Officer has issued a notice of determination, re-determination, or further redetermination \nunder subsection 59(2) of the Act (including a denial of a refund for non -commercial goods (casual goods)); \nand \n\nc) Decisions indicating that goods are classified under tariff item no. 9898.00.00 (also known as prohibited \ngoods). For more details, consult Appendix D, Requests Regarding Decisions Made on Goods Classified as \nProhibited or Restricted Under Tariff Item No. 9898.00.00 of the Customs Tariff, such as Prohibited Weapons \nor Prohibited Devices and the CBSA Recourse website. \n\n2. Reviews not covered by this memorandum include: \n\na) Initial importer request arising from no n-commercial importations ( consult Memorandum D6-2-6, Refund of \nDuties and Taxes on Non-Commercial Importations); \n\nb) The administration of “subsequent goods” related to appeals before the Canadian International Trade Tribunal \n(CITT) or the courts (consult Memorandum D11-6-3, Administrative Policy Respecting Re-Determinations or \nFurther Re-Determinations made Pursuant to Paragraph 61(1)(c) of the Customs Act); \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "c) Reviews of National Customs Rulings (NCRs) when goods have not yet been imported (consult Memorandum \nD11-11-1, National Customs Rulings (NCR)); \n\nd) Importer appeals concerning anti -dumping and countervailing duties (consult Memorandum D14-1-3, \nRe-determinations and Appeals Under the Special Import Measures Act); \n\ne) Applications made pursuant to section 60.1 of the Act to extend the time to file a request (consult \nMemorandum D11-6-9, Applications to the President for an Extension of Time to File a Request under Section \n60 of the Customs Act); \n\nf) Requests regarding decisions made on goods classified under tariff item 9899.00.00 of the Schedule to the \nCustoms Tariff provided for in Memorand a D9-1-1, Canada Border Services Agency’s Policy on the \nClassification of Obscene Material , D9-1-15, Canada Border Services Agency’s Policy on the Classification \nof Hate Propaganda, Sedition and Treason and D9-1-17, Canada Border Services Agency’s Determination \nProcedures for Obscenity and Hate Propaganda. \nWho Can File a Request Under Section 60 of the Act \n\n3. A person, to whom an Officer has given a notice of decision under subsection 59(2) of the Act, may file a request. \na) The importer of the goods; \n\nb) The owner of the goods at the time of release; \n\nc) Any person liable for payment of duties on the goods at the time of release; \n\nd) The person who accounted for the goods under subsection 32(1),(3), or (5) of the Act; or \n\ne) Where preferential tariff treatment under a Free Trade Agreement was claimed in respect of those goods, the \nperson who completed and signed the Certificate of Origin for the goods (i.e. an exporter and/or producer). \n\n4. A person, to whom an Officer has given an advance ruling under section 43.1 of the Act, may file a request. \nThese persons include: \na) The importer of the goods in Canada; \n\nb) A person who is authorized to account for goods under paragraph 32(6)(a) or subsection 32(7) of the Act; \nand \n\nc) Any exporter or producer of those goods outside of Canada. \n\n5. In addition, requests may be submitted by a third party agent of an eligible person if accomp anied by a written \nstatement, general agency agreement authorizing the third party to act on behalf of the person for the purpose \nof the request or authorized through the CARM CCP. \nRequirements to Submit a Valid Request Under Section 60 of the Act \n\n7. A request will only be accepted if the following conditions are met: \n\na) The person making the request must be one of those identified in the Who Can File a Request Under \nSection 60 of the Act section of this memorandum above; \n\nb) The request must be made within 90 days of the notice given under subsection 59(2) of the Act or the advance \nruling issued under section 43.1 of the Act. If the last day of the 90 day-time limit falls on a day the Recourse \nDirectorate is not open for business, the final day for filing the request will be the next business day. An ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "application for an extension of time pursuant to section 60.1 of the Act is available under certain conditions \n(consult Memorandum D11-6-9, Applications to the President for an Extension of Time to File a request under \nSection 60 of the Customs Act); \n\nMaking a request under section 60 of the Act does not protect the time limit on other adjustments for same \ngoods and/or issue, as the Act does not provide the legislative authority to allow for the section 60 of the Act \ndecision to apply to subsequent goods. Should you have additional adjustments concerning the same goods \nand/or the same issue, and you wish to request a review under section 60 of t he Act, you must follow the \nlegislation and submit all applicable requests within the legislated time frames. \n\nc) The request must be made in the prescribed form and manner with the prescribed information as set out in \nAppendix A, Prescription of Form, Manner and Information to Make A Request for Re-Determination, Further \nRe-Determination or Review Under Section 60 of the Customs Act; \n\nd) Appendix A provides details on how and where to submit a request and what information to include; \n\ne) Appendix B Information That May Be Pro vided to Facilitate a Request (i n addition to what is prescribed in \nAppendix A) provides information that should be submitted with certain types of requests to facilitate the \nreview and expedite a decision (not applicable to goods classified under tariff item 9898.00.00); \n\nf) The request for a re -determination or a further re -determination may be made only after all amounts owing \nto the CBSA in respect of the goods are paid or security satisfactory to the Minister is given in respect of the \ntotal amount owing (consult Appendix C, Requirements for Posting Security Requirement) (not applicable to \ngoods classified under tariff item 9898.00.00); \n\n8. Requests that are not submitted in the prescribed form and manner and which do not include the prescribed \ninformation may be rejected. A rejected request may be re -submitted once any deficiencies have been \naddressed, provided all requirements for a valid request are met. \n\n9. If time limits are exceeded, an application for an extension of time under section 60.1 of the Act may be \nsubmitted. For more information, consult Memorandum D11-6-9, Applications to the President for an Extension \nof Time to File a Request under Section 60 of the Customs Act. \n\nProcedures for Electronic Filing \nCARM Client Portal (CCP) \n\n10. All TCPs registered on the CCP should file their request through the CCP. Please ensure that all required \ninformation, as outlined in Appendix A, is included as an attachment to your request. \n\n11. As the CCP is for the use of commercial importers only , appeals requests for casual or prohibited goods \nshould follow the CBSA e-appeal form filing instructions below. \n\n12. If you are posting financial security with your request you are requested to submit your request using the e -\nappeal form. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "13. For additional information or assistance on the CCP, consult the related CARM User Guide, available on the \nCCP. Alternatively, contact CARM Client Support Help Desk (CCSH) online or by phone at 1-800-461-9999. \nCBSA E-Appeal Form \n\n14. A person has the option to submit their request through the online CBSA e-appeal form, available on the \nCBSA Recourse website. \n\n15. E-appeal form requests must include the prescribed core information as defined in the prescription instrument \n(Appendix A) in order for the request to be identified and verified by the Recourse Directorate. \n\n16. After CARM Release 3, if you have an open appeal and you receive supplemental Statement of Adjustment \ndecisions for subsequent goods that you wish to request a review under section 60 of the Act , you should \nsubmit your request using the e-appeal form and not the CCP to ensure that they may be reviewed with your \nongoing appeal for the same issue/goods. \n\n17. Once the Recourse Directorate has verified the validity of your e-appeal form request, you will be contacted \nby the Recourse Directorate as applicable. \nThe Review Process \n\n18. You will be provided with the name and contact details of the Appeals Officer responsible for your file. \nThe Appeals Officer, who is delegated by the President of the CBSA to make the decision, will conduct \na full and impartial review of your request. \n\n19. The Appeals Officer will consider your position and the rationale for the decision that is the subject of \nthe request. The Appeals Officer may contact you for additional information. \n\n20. The Appeals Officer will consider the evidence, arguments provided, the relevant law and policy, and \nany other additional research that is conducted. \n\n21. The Appeals Officer will notify you of the decision on behalf of the President, including a rationale, in \naccordance with subsection 60(5) of the Act. \n\n22. In the event that you disagree with the decision, you may appeal the decision CITT pursuant to section \n67 of the Act, within 90 days following the notice of the decision. \nService Standards for Requests \n\n23. The CBSA endeavours to meet the service standards under normal operational conditions. However, \nstandards may not be met when, for example: \n\na) The CBSA is waiting for a CITT or court decision on identical goods, or on an issue sufficiently similar \nwhich might affect the decision under review; \n\nb) The information or arguments submitted with the request are incomplete or require follow up (such \nas laboratory analysis; consultations; or requests to the importer, manufacturer, or vendor for \nadditional information); \n\nc) The nature of the request is unusua lly complex or the amount of information that must be reviewed \nis exceptionally large; or \n\nd) The identification or engagement of suitable external authorities or experts is unusually time \nconsuming. \n\n24. For more details on service standards, please refer to the Service Standards page on the CBSA website. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "APPENDIX A – PRESCRIPTION OF FORM, MANNER AND INFORMATION TO MAKE A REQUEST FOR \nRE-DETERMINATION OR REVIEW UNDER SECTION 60 OF THE CUSTOMS ACT \nAuthority \n\nPursuant to the Authorization signed by the President of the Canada Border Services Agency (CBSA) on January 9, \n2017, under subsection 2(4) of the Customs Act (the Act) and subsections 12(1) and 12(2) of the Canada Border \nServices Agency Act, as amended, a nd for the purpose of section 8 and subsection 60(3) of the Act, I hereby \nauthorize the following form and manners for submitting the following requests under section 60 of the Act: \nInterpretation \n\nThe purpose of this document is to prescribe the form, manner and information required for a person to make a \nrequest for a review pursuant to section 60 of the Act for the following three decisions made by the CBSA: \n1. A re -determination or further re -determination made pursuant to section 59 of the Act in ori gin, tariff \nclassification, value for duty or marking of imported goods (including a denial of a refund for non-commercial \ngoods (casual goods)); \n\n2. An advance ruling issued, modified or revoked pursuant to section 43.1 of the Act; and \n\n3. A determination m ade pursuant to subsection 58(1) of the Act of goods classified under tariff item no. \n9898.00.00 (also known as prohibited goods). \n\nAny request not made in the prescribed form or manner or does not contain the prescribed information may be rejected for \nnot meeting the requirements of subsection 60(3) of the Act. Any rejected request may be re -submitted once any \ndeficiencies have been addressed provided all legal requirements are met. If time limits are exceeded, an application for \nan extension of time under section 60.1 of the Act may be submitted. Refer to Memorandum D11-6-9, Applications to the \nPresident for an Extension of Time to File a Request under Section 60 of the Customs Act. \nRequesting a Review \n\n1. PRESCRIBED FORM \n\n1.1 Re-determination or further re-determination of origin, tariff classification, value for duty \nor marking of imported goods (commercial or non-commercial) \n\nApplication \n\nApplies to requests for re-determination of further re-determination of origin, tariff classification (other than goods \ndetermined to be classified under tariff items 9897.00.00, 9898.00.00 or 9899.00.00 of the Tariff), value for duty \nor marking as per subsection 60(1) of the Act. Requests can concern goods imported for commercial purposes \nor for personal consumption or use. \n\nRequests must be submitted by: \n\na) a paper form: \n\n a letter containing the prescribed information (all requests); \n\nand \n\n Recourse Adjustment Spreadsheet – Annex A (commercial importer); or \n Form B2G – CBSA Informal Adjustment Request (casual goods importer) \n\nor \n\nb) an approved form of electronic filing including the prescribed information. \n\n1.2 Review of an advance ruling \n\nApplication \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applies to requests for review of an advance ruling on the origin or tariff classification of goods as per \nsubsection 60(2) of the Act. \n\nRequests must be submitted using: \n\na) a paper form: A letter containing the prescribed information; \n\nor \n\nb) an approved form of electronic filing identified below including the prescribed information. \n\n1.3 Re-determination or further re-determination of goods classified under tariff item no. \n9898.00.00 of the Schedule to the Customs Tariff \nApplication \n\nApplies to requests for a re-determination or further re-determination of the tariff classification of goods classified \nunder tariff item no. 9898.00.00 of the Schedule to the Customs Tariff, such as prohibited or restricted weapons \nor prohibited devices, as per subsection 60(1) of the Act. \n\nRequests must be submitted using: \n\na) A paper form: a letter containing the prescribed information; \n\nor \n\nb) An approved form of electronic filing identified below including the prescribed information. \n2. PRESCRIBED MANNER \n\nAll requests must be submitted in the following prescribed manner: by paper form or an approved form of electronic \nfiling. \n\nIf a representative is appointed to act on your behalf, the request must always include an authorization that the \nrepresentative is acting on your behalf. \nPaper Form \n\nTo ensure efficient processing, paper requests should be sent by regular or registered mail, or courier to: \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, ON K1L 8B9 \nApproved Forms of Electronic Filing \n\nAfter CARM Release 2, all electronic requests for commercial goods must be submitted using the CCP. \n\nFor requests that include decisions issued prior to the implementation of CARM Release 2 (pre -CARM), you must \nconvert your pre-CARM Detailed Adjustment Statement (DAS) into a Commercial Accounting Declaration (CAD) \nusing process outlined in the CARM User Guide in order to submit your appeal in the CCP. For additional information \nconsult the related CARM User Guide, or alternatively contact the CCSH. \n\nIf your request contains 25 or more DASs issued prior to the implementation of CARM, convert one adjusted \ntransaction under dispute and follow the pre-CARM appeal process on the CCP. Ensure that your request includes \nthe required remaining DAS information in the prescribed form indicated in Annex A as an attachment to the appeal \nrequest. \n\nIf you are unable to file your request using the CCP, please submit your request using the e-appeal form on the \nCBSA Recourse website. \n\nAll requests must include the prescribed information and adhere to the approved procedures for filing electronic \nrequests. \n\nSubmitting a request using the e-appeal form is considered to be the first step in making an appeal. Should you \nfail to provide the prescribed information, your request may not be considered valid and your legislated time limits ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "will not be protected. Only once all legislated requirements, including the provision of prescribed information are \n\nmet will your appeal be considered to be filed with the CBSA. Please ensure that you keep a record of your \nsubmission. \n\nIf your request is not acknowledged within 2 weeks, please contact the Recourse Directorate. \n3. PRESCRIBED INFORMATION \n\nAll requests must include the following prescribed core information: \n\na) Name and address of the person making the request: \n\n- Business Number (BN) and Import – Export (RM) account number (if applicable); \n- Contact name and title; \n- Contact email; \n- Contact phone number \n\nb) Representative Company Name (if applicable): \n\n- Representative Contact: (Name and email of person working on your request); \n- Representative Contact phone number; \n\nc) A copy of the decision/advance ruling under dispute (for (pre-CAD requests the subsection 59(2) of the Act \nNotice and B2 adjustment number), Advance Ruling number, Statement of Adjustment and version number, \nCARM case number, K26, K27, BSF241, etc.) \n\nd) The Trade program under dispute: Tariff Classification, Value for Duty, Origin, Marking; \n\ne) Accurately identify, in accordance with Appendix B, the goods at issue (product number, description, etc.); \n\nf) A detailed rationale supporting your reasons for dispute, explaining why your requested tariff classification, \nvalue for duty or origin applies; \n\ng) Documentation that supports your position and a detailed explanation of how it applies; \n\nh) Any request pertaining to multiple transactions must be accompanied by a Recourse Adjustment \nSpreadsheet containing the prescribed information using the format outlined in Annex A. (not applicable to \ngoods classified under tariff item 9898.00.00). \n\n- The Recourse Adjustment Spreadsheet must list all the transactions and the related adjustment or version \nnumbers(as applicable) where a notice of decision issued under subsection 59(2) of the Act was issued and \nidentify all of the goods and/or the issue under dispute. \n\n- Your submission for review of multiple section 59 decisions must include: \n\nFor pre-CARM transactions a copy of at least one Detailed Adjustment Statement (DAS) (section 59 of the \nAct decision) and the supporting documentation (product literature, invoices, etc.) is required to be \nconsidered as representative of the good(s) and/or issue under dispute. \n\nFor post-CARM Release 2 transactions, a copy of at least one Statement of Adjustment (section 59 \nof the Act decision) and all supporting documentation (product literature, invoices, etc.) is required to \nbe considered as representative of the good(s) and/or issue under dispute. \n\ni) Any additional appeal requests for subsequent goods relating to an existing appeal file should be submitted \nusing the prescribed e -appeal form and quote the Appeal File number and must be accompanied by the \nprescribed information. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Original signed on August 26, 2022, by Jonathan Moor, Vice-President, Finance and Corporate \nManagement Branch, Canada Border Services Agency. \n\nANNEX A \nRECOURSE ADJUSTMENT SPREADSHEET [Prescribed Information] \n\nA spreadsheet must be provided and include the following minimum data columns for each type of request filed under \nsubsection 60(1) of the Customs Act for commercial goods. \n\nThe data to be included below each column heading is an example of the mandatory minimum information required. \nPlease be sure to provide product descriptions and data elements that support your request. You may add additional \ncolumns that support your request or describe any additional qualifiers for the goods or issue. \n\nCAD / B3 TRANSACTION NO.\nACCOUNTING DATE\nRELEASE DATE\nCAD VERSION NO.\nLINE NO.\nSUBHDR NO.\nVENDOR NAME\nVENDOR ADDRESS\nINVOICE LINE NO.\nQUANTITY\nINVOICE DESCRIPTION\nITEM MODEL / SKU NO. \nTARIFF TREATMENT (TT)\nTARIFF CLASSIFICATION (TC)\nVALUE FOR CURRENCY CONVERSION (VCC)\nVALUE FOR DUTY (VFD)\nCUSTOMS DUTIES\nGST\ns.59 DETAILED ADJUSTMENT STATEMENT (DAS) NO.\ns.59 CAD VERSION NO.\ns.59 DECISION DATE\nS.59 LINE NO.\nS.59 SUBHDR NO.\nQUANTITY\nS.59 TT\nS.59 TC\nS.59 VCC\nS.59 VFD\nS.59 DUTIES\nS.59 INTEREST\nS.59 GST\nTT\nTC\nVCC\nVFD\nDUTIES\nINTEREST\nGST\nAS ACCOUNTED FOR AS DETERMINED BY CBSA AS REQUESTED\nRECOURSE ADJUSTMENT SPREADSHEET \nPROTECTED \nPROTÉGÉ B\nonce completed\nune fois rempli\n\nYou may also be asked to provide additional data by an Appeals Officer in order to provide clarity and to facilitate your \nrequest. Depending on the request, the Appeals Officer may develop the spreadsheet further by including additional \ncolumns for completion as required. \n\nAPPENDIX B - INFORMATION THAT MAY BE PROVIDED TO FACILITATE A REQUEST (IN ADDITION TO WHAT \nIS PRESCRIBED IN APPENDIX A) \n\nIf your request is regarding the origin, tariff classification (other than goods classified under tariff item 9898.00.00), value \nfor duty or marking of imported goods it is imperative that the CBSA be able to accurately identify the goods or the issue \nin order for a decision to be issued in a timely manner. Therefore, all requests must include sufficient and appropriate \ninformation to identify the goods or the issue such as but not limited to: \nTariff Classification \nTo facilitate requests concerning the tariff classification of goods the request should be accompanied by the following \ninformation, (where applicable): \n\na) Identify the characteristics or attributes of the goods relevant to their tariff classification with respect to the \naspects in point. Make appropriate references to accompanying supporting informa tion, documentation or \narticles; \n\nb) Provide a clear and complete explanation of the arguments in support of the tariff classification requested. \nIndicate how the following are relevant to the tariff classification requested: \n\ni the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out \nin the Schedule to the Customs Tariff; ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "ii the wording of the heading, subheading, and tariff item requested; \niii any relevant legal (section, chapter, subheading, and supplementary) notes; \niv any relevant Harmonized Commodity Descr iption and Coding System (HS) Explanatory Notes or \nCompendium of Classification Opinions; \nv any “ordinary” or “trade” specific definitions related to the goods, the terms of the headings, \nsubheadings, or tariff items which the requester relies upon or disputes; \nvi any relevant court or CITT decisions; \nvii any and all previously obtained CBSA advice concerning the tariff classification of like go ods, such \nas NCRs, previous decisions on the same or related goods, CBSA opinion letters; \nviii any relevant references to Agency policy, such as Memoranda or Customs Notices. \n\nc) A detailed description of the good including the trade name, or its commercial, common or technical designation \nsuch as model number; \n\nd) The composition of the good; \n\ne) A description of the process by which the good is manufactured, if applicable; \n\nf) The packaging information used to transport the good; \n\ng) The intended and/or actual use of the good; \n\nh) The producer’s or manufacturer’s product literature, drawings, photographs, and/or schematics for the good; \n\ni) A copy of the relevant commercial invoice(s); \n\nIf the person making the request or their representative has difficulty obtaining proprietary information from the \nmanufacturer or foreign supplier, they may request the manufacturer or foreign supplier to send the information \ndirectly to the CBSA. The disclosure of customs information is protected by the legislation and may only be \nshared with the proper consent pursuant to Section 107 of the Act. \n\nj) A physical sample of the good may be submitted at the request of an Officer. Physical samples can be useful \nfor those goods whose essential character is dependent on the good’s precise composition and/or constituent \nelements, or when examining a physical sample will facilitate or expedite the classification of the good. If a \nphysical sample of the good has already been provided please submit a copy of any documentation that may \nhave accompanied the sample. \n\nSamples are not to be included with the request if the goods is a perishable item, requires special handling, \nor is a hazardous product. These should only be provided at the request of the CBSA. In these instances, \ncontact the Appeals Officer handling your case who will provide instructions on how to safely provide the \nCBSA your hazardous or perishable samples. \n\nValue for Duty (Valuation) \nTo facilitate requests concerning the valuation of goods, the request should be accompanied by the following \ninformation, where applicable: \n\n(a) The value for duty the requester believes to be correct, the calculation used to determine the va lue for duty, a \nrationale explaining the requester’s position supported by documentary evidence; \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(b) Documentary evidence from the Books and Records for the period under dispute, supporting the value for duty of \ngoods as requested; \n\n(c) T2 income tax return(s) including all schedules and Notices of Assessment for period(s) under review; \n\n(d) GST/HST return(s); \n\n(e) Financial Statements (audited if available), including Balance Sheet, Income Statement/Profit and Loss Statement, \nnotes to the Financial Statements, etc; \n\n(f) General ledger detailed postings; \n\n(g) Commercial invoices; \n\n(h) Purchase order confirmations; \n\n(i) Sale agreements, contracts or bills of sale; \n\n(j) Proof of payment, credit notes and letters of credit; \n\n(k) Quota agreements; \n\n(l) Warranty agreements; \n\n(m) Conditions of sale, (e.g. information relating to trade-ins); \n\n(n) Agreements or written contracts (e.g. bilateral/multi-lateral transfer price agreements or pricing studies); \n\n(o) Agreements to provide assists and agreements between third parties with information supporting the value and/or \napportionment of the assists; \n\n(p) Royalty, trademark, copyright and licence fee agreements; \n\n(q) Evidence of freight costs; \n\n(r) Details of rebates; \n\n(s) Lease/rental agreements; \n\n(t) Information relating to the identification of the place of direct shipment; \n\n(u) Information which substantiates the transaction value of the goods for the entire period under dispute \n(e.g. documentation that the relationship did not influence the price paid or payable for the goods, Advance Pricing \nArrangements, detailed costing sheet calculations etc.); \n\n(v) Detailed calculations indicating the applicability of the transaction value of identical or similar goods method, the \ndeductive method, the computed method, or the residual value method, as appropriate; and, \n\n(w) Any other relevant document that supports the use of the valuation method claimed. \n\nOrigin \nTo facilitate requests concerning the origin or preferential tariff treatment of goods, the request should be accompanied by \nthe following information, where applicable: \n\n(a) The tariff treatment the requester b elieves to be correct, a rationale explaining the requester’s position supported \nby documentary evidence; \n\n(b) Any applicable Exporter Questionnaires; \n\n(c) If originating from a beneficiary country, a list of non-originating materials entering in the production of the good and \nthe criteria by which they meet the requirements of the tariff treatment being applied for (if applicable); \n\n(d) Proof of origin of mater ials as required by the regulations for the preferential tariff treatment for the goods being \nclaimed; \n\n(e) The country where the good is finished in the form it is imported into Canada; \n\n(f) The transportation mode(s) and route used to ship the goods to Canada; \n\n(g) The identification of a consignee in Canada on a through bill of lading from the country of origin if claiming a regional ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "value content or the net cost value for the goods, a list indicating the value of all costs included in the ex -factory \nprice including materials, labour, factory overhead and reasonable profit, and a calculation of these costs expressed \nas a percentage of the ex-factory price; \n\n(h) Whether the good was transhipped, and if so, through which country(ies), and what (if any) operations the good \nunderwent during transhipment; \n\n(i) Supporting documentation previously requested by the CBSA and not provided, that resulted in the denial of \npreferential tariff treatment or alternative supporting documentation. \n\n4. The person who signed the Certificate of Origin may also make a request. However, proof should be provided that all \nduties and interest owing on the related imported goods has been paid or security satisfactory to the Minister has been \ngiven in respect of the total amount owing. The CBSA may reject any requests if such proof is not provided for the \ngoods at issue and will notify the exporter that those requests have been rejected. To assist exporters or producers \nwith their requests, a letter containing the same information should be completed and provided with the Request. \n\n5. The required information mentioned above, such as the transaction, adjustment and line number of an importation, \ncould be obtained in the following way: \n\nThe exporter may contact the person who imported the goods. The importer of the goods should have \na copy of the documentation filed with the original importation and in addition will be informed by way \nof a DAS/Statement of Adjustment that the origin of goods in a particular importation has been re-\ndetermined or further re-determined. \n\nThe importer will therefore know the line number, adjustment number, and the transaction number of the \nimportation. \n\n6. For information on additional requirements relating to specific tariff treatments and related origin issues please refer to \nthe appropriate memorandum found in the Memoranda D11 – General Tariff Information series. \n\nAPPENDIX C – REQUIREMENTS FOR POSTING SECURITY \n\n1. For the purposes of sections 59 and 65 of the Act, an importer who gives security satisfactory to the Minister for all \namounts owing to the CBSA as duties and accrued interest, including the Goods and Services Tax (GST), must present \nthe security with the appeal submission (e-appeal form, CARM, paper) \n\n2. Security must be provided in the amount of duties owing plus interest on that amount, if any. Memorandum \nD11-6-5, Interest and Penalty Provisions: Determinations/Re -determinations, Appraisals/Re -appraisals, and Duty \nRelief, provides more information on calculating the interest on amounts owing when security is posted. Importers can \nalso obtain details on the amounts owing and any accrued interest from the Canada Revenue Agency Collections Unit \nresponsible for their account. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "3. Examples of security are cer tified cheques, transferable bonds issued by the Government of Canada or a bond from \nan acceptable financial institution as identified in the Treasury Board of Canada Secretariat's Guideline on Security for \nDebts, in Appendix B, Recommended Maximum Values Assigned to Assets Taken as Security and Other Forms of \nAcceptable Security, of those guidelines. Importers should note that the CBSA reserves the right to determine if other \ntypes of security such as letters of credit or promissory notes are satisfactory security. \n\n4. An importer who chooses to post a bond as security should do so several days before the end of the 90-day time period \nfor filing a request to allow the bond to be validated. Paper Bonds must be formulated in accordance with the bond \nsample found in this Appendix . Bonds submitted via the CARM Client portal are subject to review and must be \naccompanied by the list of CADs under appeal. If they are not, the CBSA may refuse them. \n\n5. The CBSA will reject any request for re-determination or further re-determination filed under section 60 of the \nAct if the payment of duties and interest in respect of the goods has not been made or if security satisfactory to the \nMinister has not been given. If security was posted with a previous request, the person making the request must identify \nthere is an existing bond on file by identifying the bond number and appeal case number. \n\nAlthough the legislation allows for 90 days to request an appeal, interest begins to accrue 30 days after the day the \ndetermination or re-determination under section 59 of the Act is rendered and posting security does not stop the \ninterest from accruing (please see Memorandum D11-6-5, Interest and Penalty Provisions: \nDeterminations/Redeterminations, Appraisals/Re-appraisals, and Duty Relief, for more details on interest regarding \nsecurity). \n\nAppendix C – continuation Bond Sample \n\nBond to Secure the Payment of Duties Owing to the Canada Border Services Agency on Goods and Any \nInterest Owing Thereon in Respect of Which the Tariff Classification, the Value for Duty or the Origin of Those \nGoods is the subject of a request for re-determination or further re-determination Under section 60 of the Customs \nAct. \nSecurity No. _________________________ \nAmount $ ________________________ \n\nKNOW ALL PERSONS BY THESE PRESENTS: that we, ________________________________ of \n______________________________ in the Province of ____________________________ hereinafter called the \n“Principal,” and ______________________________ hereinafter called the “Surety,” are jointly and severally bound unto \nHer Majesty in right of Canada, her heirs and successors, as represented by the President of the Canada \nBorder Services Agency, herein after called the “Obligee,” in the sum \nof_________________________________________ dollars ($ __________________ ), to be paid to the said ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Obligee, for which payments well and faithfully to be made, we jointly and severally bind ourselves and our \nrespective heirs, executors, administrators, successors, and assigns firmly by these presents, sealed with our \nrespective seals this_________________ day of __________________ two thousand and \n_______________________. \nWHEREAS the Principal is requesting a re-determination or further re-determination of origin respecting goods \nimported into Canada, or tariff classification, or the value for duty of imported goods, or any combination thereof, of the \nfollowing goods [please attach an appendix if required]: \nDescription of \nGoods \nTransaction Number \n(Form B3/CAD) \nLine Number Adjustment or \nCAD Version Number \nAmount of line to be \nsecured \nCAD$ \ne.g., pencils A12345 4 B56789 $1000.00 \n\nAnd whereas the Principal is required to give security in respect of the amount owing as duties on the said goods and \nany interest owing or that may become owing on that amount. \nNOW the condition of the above-written obligation is such that, if the Principal shall pay all the duties and interest \nowing under the Customs Act on the said goods, in accordance with the final decision made in respect of their tariff \nclassification, origin, and value for duty, then this obligation shall be void and of no effect, but otherwise shall be and \nremain in full force and effect. \nPROVIDED THAT, if the Surety at any time gives 30 days’ prior written notice of its intention to terminate the obligation \nhereby undertaken, by registered mail addressed to, or by personal service made on, the Manager for the Trade Appeals \noffice of (name of specific Recourse office)________________________________, and if the Principal, before the \nproposed termination date, either pays the amount owing as duties and any interest thereon, as determined pursuant to \nthe most recent decision made in respect of the tariff classification, origin, and value for duty of the said goods, or gives \nother security satisfactory to the Minister, then this obligation and all liability of the Surety hereunder shall cease in \nrespect of any amount owing as duties and interest on the said goods subsequent to the termination of the obligation \nhereby undertaken, but otherwise shall remain in full force and effect in accordance with the obligation hereby \nundertaken. \n\nNOTICE of any claim hereunder shall be given to the Surety by registered mail or by personal service within \n90 days of the date of the decision notice issued by the President of the CBSA pursuant to which the amount of duties \nowing and any interest owing on that amount has been fully determined. \n\nIN WITNESS WHEREOF the principal has hereunto set his hand and seal, if the Principal is an individual, or has \ncaused these presents to be sealed with its corporate seal, attested to by the signatures of its duly authorized officials, ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "if the Principal is a corporation, and the Surety has caused these presents to be sealed with its corporate seal, attested \nto by the signature of its duly authorized official(s), the day and year first above written. \nSigned and sealed in the presence of: \n1._____________________________ 1._________________________________________ Seal \nWitness to individual’s signature Principal (individual) \nOR \nPrincipal’s corporate seal (company) \n\n________________________________________________ \nPrincipal (Duly Authorized Official(s) and Title(s)) \n2. Surety’s corporate seal \n\n________________________________________________ \nDuly Authorized Official(s) (title) \nAPPENDIX D - REQUESTS REGARDING DECISIONS MADE ON GOODS CLASSIFIED AS PROHIBITED UNDER \nTARIFF ITEM NO. 9898.00.00 OF THE CUSTOMS TARIFF, SUCH AS PROHIBITED OR RESTRICTED WEAPONS \nOR PROHIBITED DEVICES. \n\nRequests must be made in the prescribed form and manner with the prescribed information as set out in \nAppendix A Prescription of Form, Manner and Information To Make A Request For Re-Determination, Further Re-\nDetermination or Review Under Section 60 of The Customs Act; \n\nRequests that are not submitted in the prescribed form and manner and which do not include the prescribed information \nmay be rejected. A rejected request may be re-submitted once any deficiencies have been addressed, provided all \nrequirements for a valid request are met. \n\nREQUESTING A REVIEW \n\n1. You may submit a request regarding a decision made on goods classified as prohibited goods (weapons, devices, \nor firearms including parts) under tariff item No. 9898.00.00 of the Tariff if the following applies: \n\n(a) you received a decision from the CBSA, on a letter and/or a notice (Form K26 Notice of Detention , BSF241 \nNon-Monetary General Receipt, BSF929 Notice of Determination, K19 Customs Seizure Receipt or K138 Notice \nof Seizure), indicating that your goods are classified as prohibited weapons or devices; and \n(b) you believe that the CBSA has misunderstood the facts or has applied the law incorrectly. \n\n2. You must submit your request within 90 days after noti ce is given of the decision that is being contested. Please \nnote that when the last day of the 90 day -time limit falls on a day the appropriate CBSA office is not open for \nbusiness, the final day for filing the dispute notice is the next business day. In exceptional circumstances, the Act \nallows a person to make an application to the President for an extension of time within which to make a Request. \nFor more information, consult Memorandum D11-6-9, Applications to the President for an Extension of Time to File \na Request under Section 60 of the Customs Act. \n\n3. Your request must include the prescribed core information as defined in the prescription instrument ( Appendix A) \nand can be submitted using: \n\na) A paper form: A letter containing the prescribed information; or \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "b) An approved form of electronic filing identified below including the prescribed information. \n\n4. If a representative is appointed to act on your behalf, the request must always be accompanied by an authorization \nthat the representative is acting on your behalf. \n\n5. It is important that you clearly articulate your position as it relates to the legislation and the policy of the goods \ninvolved and that you provide documentation that supports your position. For more details, please refer to the CBSA \nwebsite. \n\n6. Further details can also be found i n Memorandum D19-13-2, Importing and Exporting Firearms, Weapons, and \nDevices – Customs Tariff , Criminal Code , Firearms Act , Export and Import Permits Act and the Regulations \nPrescribing Certain Firea rms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge \nMagazines, Ammunition and Projectiles as Prohibited or Restricted). \n\n7. If submitting your request by paper form, you may send it to: \n\nTrade Appeals Policy and Processing Unit \nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, ON K1L 8B9 \n\n8. If you are submitting your request by an approved form of electronic filing, you must use the approved E -appeal \nform available on the CBSA Recourse website. Once the Recourse Directorate has verified your request, you may \nbe contacted to submit the required prescribed information and supporting documentation. \n\n9. Submitting the E-appeal form is considered to be the first step in making an appeal. Should you fail to later provide \nthe prescribed information when requested by the Recourse Directorate, your request via the E-appeal form will not \nbe considered valid nor will your legislated time limits be protected. Only once all legislated requirements, including \n\nthe provision of prescribed information are met will your request be considered to be filed with the CBSA. Please \nensure that you keep a record of your submission. \n\nReferences \n\nOnline websites: \nCBSA Recourse cbsa-asfc.gc.ca/recourse-recours/menu-eng.html \nCARM Client Portal (CCP) ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage \nCARM Client Support cbsa-asfc.gc.ca/contact/csform-formulairesc-eng.html \n\nCBSA D-Memoranda: \n\nMemorandum D1-6-1 Authority to Act as Agent \nMemorandum D6-2-6 Refund of Duties and Taxes on Non-Commercial Importations \nMemorandum D9-1-1 Canada Border Services Agency’s Policy on the Classification of Obscene Material \n\nMemorandum D9-1-15 Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, \nSedition and Treason \n\nMemorandum D9-1-17 Canada Border Services Agency’s Determination Procedures for Obscenity and Hate \nPropaganda \n\nMemorandum D11-6-3 Administrative Policy Respecting Re-Determinations or Further Re-Determinations made \nPursuant to Paragraph 61(1)(c) of the Customs Act \n\nMemorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, \nAppraisals/Re-appraisals, and Duty Relief \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-7-pdf16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-7",
+    "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 16)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D11-6-9 Applications to the President for an Extension of Time to File a request under Section 60 \nof the Customs Act \n\nMemorandum D11-11-1 National Customs Rulings (NCR) \n\nMemorandum D14-1-3 Re-determinations and Appeals Under the Special Import Measures Act \nMemorandum D17-2-1 Adjusting Commercial Accounting Declarations \nMemorandum D17-2-4 Preparation and Presentation of Pre-CARM Adjustments \nMemorandum D19-13-2 Importing and Exporting Firearms, Weapons, and Devices \nCARM User Guides Appeal a Commercial Accounting Declaration adjustment decision \nApplicable legislation \n\nCustoms Act \n Section 32.2 (Corrections to declarations in particular circumstances) \n Section 43.1 (Advance Rulings) \n Subsection 57.01(1) (Marking Determination) \n Section 58 (Determinations and deemed determinations) \n Section 59 (Re-determination or further re-determination) \n Section 60 (Re-determination and further re-determination by the President) \n Section 74 (Refund) \nCustoms Tariff \nCriminal Code \nFirearms Act \nExport and Import Permits Act \n\nThe regulations governing this memorandum are found in: \n Regulations made under the Customs Act \n Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and \n Value for Duty Regulations (SOR/98-44) \n Proof of Origin of Imported Goods Regulations (SOR/98-52) \n Free Trade Agreement Advance Rulings Regulations (SOR/97-72) \n Tariff Classification Advance Rulings Regulations (SOR/2005-256) \n\n Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Acc essories, Cartridge \nMagazines, Ammunition and Projectiles as Prohibited or Restricted). \nSuperseded memoranda D \n\nMemorandum D11-6-7 Request under Section 60 of the Customs Act for a Re-determination, a further \nRe-determination or a Review by the President of the Canada Border Services Agency, \nFebruary 16, 2023 \nIssuing office \n\nTrade Appeals and Litigation Division \nRecourse Directorate \nFinance and Corporate Management Branch \nContact us \n\nFor more information, contact the CBSA Border Information Service (BIS): \nCalls within Canada & the United States (toll free): 1-800-461-9999 \nCalls outside Canada & the United States (long distance charges apply): \n1-204-983-3550 or 1-506-636-5064 \n\nTTY: 1-866-335-3237 \nContact Us online (webform) \nContact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-8",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, July 11, 2014\nThis document is also available in PDF (54 Kb) [ help with PDF files ]\nIn Brief\nThe editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum provides information on a verification conducted under section 42.01 of the Customs Act .",
+    "history": "",
+    "last_amended": "2014-07-11",
+    "current_to": "2014-07-11",
+    "citation": "Memorandum D11-6-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-8",
+    "marginal_note": "Legislation",
+    "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "The legislation governing the guidelines and general information contained in this memorandum are contained in section 42.01 of the Customs Act .\nRegulations\nThe regulations governing the guidelines and general information contained in this memorandum are presented in the Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations and the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations .",
+    "history": "",
+    "last_amended": "2014-07-11",
+    "current_to": "2014-07-11",
+    "citation": "Memorandum D11-6-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-8-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-8",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Why are Verifications Conducted?\n1. Verifications are used to ensure that importers comply with CBSA requirements and programs.\nWhat are the Main Objectives of Conducting a Verification?\n2. Verifications are used to:\n- (a) assess a client's compliance with CBSA administered legislation;\n- (b) determine compliance within industry sectors;\n- (c) conduct a review of a client's liabilities and entitlements; and\n- (d) assess the integrity of trade data received from importers.\nScope of Programs\n3. Verifications carried out under the provisions of section 42.01 of the Customs Act (the Act) apply to three program areas, specifically:\n- (a) origin (non-free trade agreement);\n- (b) tariff classification; and\n- (c) value for duty.\nScope of Origin Program Covered\n4. A verification of origin under section 42.01 of the Act may be conducted on goods imported under:\n- (a) Most-Favoured-Nation Tariff;\n- (b) General Preferential Tariff;\n- (c) Commonwealth Caribbean Countries Tariff;\n- (d) Least Developed Country Tariff;\n- (e) Australia Trade Agreement; and\n- (f) New Zealand Trade Agreement.\nScope of Origin Program Excluded\n5. A verification of origin under section 42.01 of the Act may not be conducted on goods imported under a free-trade agreement.\n6. Information concerning verifications of origin on goods imported (or in some cases exported) under a free-trade agreement, can be found in Memorandum D11-4-20, Procedures for Verifications of Origin Under a Free Trade Agreement .\nMethods of Verification\n7. Verifications can be conducted by using one or more of the following methods:\n- (a) questionnaire;\n- (b) verification letter;\n- (c) verification visit; and\n- (d) a review of any other information or articles received from an importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act .\n8. The Canada Border Services Agency (CBSA) will select the verification method(s) to be used for reviewing imported goods, taking into account the specific program needs and the nature of the client's activities.\n9. The CBSA will decide where the verification will be conducted, whether it will be on-site, from the officer's workplace, or a combination of the two, and the program(s) to be reviewed for each client.\n10. The CBSA will conduct verifications as one of the means of ensuring compliance with the legislation and regulations that the CBSA administers.\nVerification Questionnaire/Verification Letter\n11. As part of the verification process, the CBSA may send a questionnaire or letter to the importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act , which may identify the following:\n- (a) start date of the verification;\n- (b) scope of the verification (including the anticipated verification period);\n- (c) name(s) of the verification team member(s);\n- (d) legislative basis for the verification; and\n- (e) a request for certain documents or information.\nVerification Visit\n12. As part of the verification process, a verification visit may be conducted by an officer. The officer will attend the place or premises of the importer, owner of the goods, or the person who accounted for the goods under subsection 32(1), (3), or (5) of the Act to conduct that part of the verification.\nVerification of Other Information or Articles\n13. As part of a verification, the CBSA may review any other information received from the importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act during the verification. As well, information the CBSA may already have available (e.g., copies of Form B3-3, product information or analysis, and trade literature) may also be used in the verification process.\n14. As part of the verification, the CBSA may analyze an article. This article may be something that was requested as part of the verification (e.g., a sample of a textile or a particular chemical), or it may be an article that is relevant to the verification, which the CBSA already has in its possession.\nRe-determination or Further Re-determination\n15. Determination of origin, tariff classification and value for duty of imported goods is made under section 58 of the Act .\n16. Based on the results of an audit or examination conducted under section 42.01 of the Act , a CBSA officer may, pursuant to section 59 of the Act , re-determine or further re-determine the origin, tariff classification and/or value for duty of the imported goods, at any time within four years after the date of the determination.\n17. Where a correction or a refund has been filed within the last year of the four-year limit on correction period (i.e., 37th to 48th month from the import declaration), the CBSA will have five years to further re-determine the goods. Additional information is contained in the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations .\nDisclosure\n18. The CBSA will ensure that verification results, and the rationale for decisions, are fully explained to the client at the end of any verification through an exit interview, at a disclosure meeting, or through written correspondence.\nReview and Appeal\n19. For information concerning the dispute resolution process for importers who disagree with the Agency's determination, re-determination, or further re-determination of origin, tariff classification, or value for duty of goods, please refer to Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods .\nBooks and Records\n20. Information pertaining to the records and books that must be maintained in Canada by importers is contained in Memorandum D17-1-21, Maintenance of Records in Canada by Importers .\nConfidentiality\n21. Information obtained as a result of a verification will be maintained in accordance with section 107 of the Act .\nAdditional Information\n22. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2014-07-11",
+    "current_to": "2014-07-11",
+    "citation": "Memorandum D11-6-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-8-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-8",
+    "marginal_note": "References",
+    "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4563-10-4 Legislative references: Customs Act Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations Other references: D11-4-20 , D11-6-7 , D17-1-21 Superseded memorandum D: D11-6-8 dated April 21, 2000",
+    "history": "",
+    "last_amended": "2014-07-11",
+    "current_to": "2014-07-11",
+    "citation": "Memorandum D11-6-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D11-6-9: Applications to the \nPresident for an Extension of Time to File a \nRequest under Section 60 of the Customs Act \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nApplications to the President for an Extension of Time to File a Request under Section 60 of \nthe Customs Act \n\nThis memorandum outlines the process for clients seeking an extension of time under \nsection 60.1 of the Customs Act (the Act) to file a request under section 60 of the Act, \nand details the criteria used by the President of the Canada Border Services Agency \n(CBSA) in responding to such applications. \n\nOn this page \n Updates made to this D-memo \n Guidelines and General Information \no How to apply for an extension of time \no Conditions for granting an extension of time application \no Assessing the conditions \no Overview of the review and decision-making process \n Appendix A – Prescription Instrument \n Appendix B – Examples for unable to act or give a mandate to act in the \nperson’s name \n Appendix C – Examples for bona fide intention \n Appendix D – Examples for just and equitable \n Appendix E – Examples for as soon as circumstances permitted \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes as a result of the implementation \nof the CBSA Assessment and Revenue Management (CARM). \nGuidelines and General Information \n An extension of time application (application) becomes an option when the 90-day \nperiod for filing a request under section 60 of the Act has expired. \n\n Clients have one year after the time period's expiry to file an extension application, \ntotaling one year and ninety days, subject to meeting specific conditions outlined in \nparagraphs 21 to 23. \n\n The Act extension provisions allow clients to file a request beyond the prescribed \ntime when exceptional circumstances, typically beyond their control, hinder filing \nwithin the initial 90-day period. \n\n Clients are expected to exert every possible effort to prevent, or at the very least, \nreduce delays in submitting a request under section 60 of the Act. Approval for an \nextension of time by the CBSA is typically granted only when there is clear evidence \nthat the client has diligently endeavored to f ile the request within the specified \nstatutory timeframe. \n\n The client is responsible to provide all necessary information for an informed decision \nto be rendered under section 60.1 of the Act. Failure to provide the requested \ninformation within the requested time frame may result in application refusal. \n\n In commercial transactions, a client is responsible for their actions and those of a \nrepresentative. The extension provision does not rectify a representative's error; the \nclient's recourse lies with the representative. \n\n All applications undergo a case -by-case review, considering the roles and \nresponsibilities of the client and their representative. \n\n3 \n\nHow To Apply For An Extension Of Time ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applying for an Extension of Time via CARM Client \nPortal(CCP) \n\n A client registered on the CCP can apply for an extension of time through the CCP \nby completing the appeal form. \n\n In addition to completing the appeal submission form on the CCP, clients may include \na letter of explanation supporting the extension application. This letter should provide \ndetails on how the request meets the conditions set out in subsection 60.1(6) of t he \nAct. \n\n All supporting evidence or documents must be included in the online appeal form, or \nyour extension request letter or attached as supporting documents to your appeal \nsubmission on the CCP. \n\n For additional guidance on using the CCP, consult the appropriate CARM User \nGuide. \n\n If you require assistance using the CCP, contact the CARM Client Support Helpdesk \n(CCSH). \n\nApplying for an Extension of Time by electronic \ncommunication outside of CARM \n\n Clients must first submit an application to communicate with the CBSA via electronic \ncommunication (e-mail) at the following website: CBSA Appeal Form. \n\n4 \n\n Once accepted to communicate electronically, clients must submit their application \nfor an extension of time, along with a copy of the disputed CBSA decision, a letter \ncontaining the required information and any supporting documentation to th e email \naddress noted in the e -communication agreement. (Consult Memorandum \nD11-6-7, Request Under Section 60 of the Customs Act for a Re -determination, a \nFurther Re -determination or a Review by the President of the Canada Border \nServices Agency). \n\n All supporting submissions and documentation must be included in the e-mail. \n\n The explanation supporting the extension application should detail how the request \nmeets the conditions set out in subsection 60.1(6) of the Act. \nApplying for an Extension of Time by mail \n\n The client may mail a paper application by submitting a copy of the disputed CBSA \ndecision and a comprehensive letter containing prescribed information (Consult \nMemorandum D11-6-7, Request Under Section 60 of the Customs Ac t for a Re -\ndetermination, a Further Re -determination or a Review by the President of the \nCanada Border Services Agency). \n\n All supporting submissions and documentation must accompany the letter, indicating \n\"see attached submissions\" in the explanation field. \n\n The explanation supporting the extension application should detail how the request \nmeets the conditions set out in subsection 60.1(6) of the Act. \n\n Clients must submit their application for an extension of time, along with any \nsupporting documentation, to the following address by regular or registered mail or \nby courier: \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A \nOttawa ON \nK1A 0L8 \n\n5 \n\nConditions for Granting an Extension of Time \nApplication \n\n To consider an extension, a request under section 60 of the Act must also be made ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "that meets the conditions outlined in section 60 of the Act, including paying amounts \nowing or posting security. (Consult Memorandum D11-6-7, Request Under Section \n60 of the Customs Act for a Re -determination, a Further Re -Determination or a \nReview by the President of the Canada Border Services Agency). \n\n The extension application must be submitted within one year after the 90 -day time \nperiod specified in section 60 of the Act has expired. \n\n The client must prove that the conditions specified in subsection 60.1(6) of the Act \nhave been fulfilled. These conditions are mandatory, and failure to meet any of them \nwill result in the application being denied: \n\no In that first 90-day time period: \n\n The client was unable to act (unable to file a request for re -determination \nor a further re-determination) or was unable to give a mandate (unable to \ninstruct another to act in the client's name); or \n\n The client had a bona fide intention to file the request, \n\no It would be just and equitable to grant the application given the reasons set out in \nthe application and the circumstances of the case; and \n\no The application was made as soon as circumstances permitted (as soon as \npossible). \n\n6 \n\nAssessing The Conditions \nUnable to Act or Give a Mandate to act in the person's name \n\n In general, the CBSA considers that a client was unable to act when exceptional \ncircumstances, beyond the control of the client, interfered with the ability of the client \nto file a request under section 60 of the Act, or to give a mandate to someone else to \nact in the client’s name to file a request within the legislated time limit. In such a \ncircumstance, the client must demonstrate that they took reasonable care to comply \nwith the legislation. \n\n A rationale should be provided describing the matter in which the circumstances \nprevented the filing the request within the time period. This should include all actions \ntaken by the client to submit the request within the time period: \n\no The direct relationship of the circumstance to the parties involved and the extent \nto which the circumstance prevented or delayed filing the request; for instance, a \nserious illness may have more impact on a sole proprietor than on a large \ncorporation. \n\no Whether the client could have anticipated the circumstance and to what extent \nthe delay was within the control of the client. \n\no A summary of the dates, description and duration of events should be submitted \nwhich will support the circumstances that interfered with the client in filing the \nrequest within the legislated time limit. The circumstances should correspond with \nthe time periods outlined in the summary. \n\no The application should include supporting documentation such as police, fire, \ninsurance, accident, medical or hospital reports, and possibly newspaper \n\n7 \n\nclippings to determine whether dates and descriptions of events correspond to ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the explanation of the circumstances mentioned by the client. Some submissions \nmay need to be supported by affidavit. \n\no In the case of a commercial client, the exceptional circumstances are determined \nby assessing the inability of the responsible person or persons to file the request \nwithin the 90 -day time period as specified in section 60 of the Act. This would \ninclude, but is not limited to, individuals occupying positions such as controllers, \nimport-export specialists, finance officers or managers, and traffic managers. \nBona Fide Intention \n\n In the event a client is unable to establish an inability to act or give a mandate, a client \nmust demonstrate that they had a bona fide intention to file a request. The CBSA will \nexpect a client to show some genuine physical action had been take n with the \nintention to file the request beyond a simple mental intention: \n\no A client should provide copies of correspondence between the client and the \nCBSA or between the client and a representative within the time period that \ndemonstrates a clear intention to file the request. \n\no A rationale must be submitted that describes the special or exceptional \ncircumstance(s), generally beyond the control of the client or its representative, \nthat precluded the filing of the request within the prescribed time period. The \nactions of the client should confirm or be consistent with their explanations. In \nsome cases, the submissions by the client may require substantiation by affidavit. \n\no A \"letter of intent\" to file a request within the legislated time period may not be \nsufficient to provide support of a bona fide intention without documented proof of \naction taken to file a request within the prescribed time limit. \n\no A client who is unable to provide all the information necessary to support a request \nunder section 60 of the Act should not seek to use the provisions of section 60.1 \nof the Act to file a request for an extension of time to file a notice late. The CBSA \nexpects clients to file requests within the time period and ask for a reasonable \n\n8 \n\namount of time in which to file the supporting documentation when it is unavailable \nwithin the prescribed time period. \n\nJust and Equitable \n\n The expression \"just and equitable\" is a concept used to give consideration to the \nprinciples of natural justice and fairness. The concept allows a common-sense \nevaluation of a situation based on objective evidence. From a practical standpoint, \nthe CBSA generally reviews the \"just and equitable\" condition after the other \nconditions. This approach permits the CBSA to help a client to resolve problems that \narise through no fault of the client and that cause the client to be unable to comply \nwith a statutory requirement. \n\n In evaluating an application, the Appeals Officer may weigh such factors as the length \nof the delay against the consequences to the client if the application was not granted, ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the unfairness faced by other importers if the application was granted, and the \nreasons for the delay. Applications are granted only in situations where the extension \nof time does not prejudice other importers and it would be unfair to penalize the \nimporter. \n\nAs Soon as Circumstances Permitted \n\n Clients must establish that they filed their application as soon as they could after \ndealing with the effects of the exceptional event that prevented them from filing the \nrequest within the legislated 90 -day time period. A detailed explanation of the \nexceptional circumstances and events leading to the submission of the application \nmust be provided. It should include specific references to the dates of various events \nor action. \n\n The amount of time, within which the CBSA would expect the submission of the \napplication, will differ with the circumstances for each situation. \n\n If the application is rejected, a revised application can be submitted within one year \nfrom the end of the appeal period under section 60 of the Act. \n\n9 \n\n These conditions are further explained in Appendices B through E. \nOverview Of The Review And Decision-Making \nProcess \n\n The appeals officer notifies the client of the decision. \n\n Compliance with conditions set out in paragraphs 22 to 33 is considered during the \nreview. \n\n The officer reviews the application impartially, making a fair decision consistent with \nlegislative intent. \n\n If the application is granted, the request under section 60 of the Act is deemed valid \nas of the date of the application’s decision, and processed accordingly. \n\nIf The CBSA Refuses the Application For Extension \n\n If the CBSA refuses an application for extension filed under section 60.1 of the Act, \nthe client, within 90 days, has the option to su bmit an application to the Canadian \nInternational Trade Tribunal (CITT) pursuant to paragraph 60.2(1)(a) of the Act. \n\n To initiate this process, the client must submit the application, accompanied by a copy \nof the fully supported application previously filed under section 60.1 of the Act, and \nprovide a copy of the CBSA decision. \n\n This submission should be sent to both the CBSA and the Registrar of the Tribunal \nwithin 90 days from the date the CBSA refused the initial application. The addresses \nfor submission are as follows: \n\nThe Registrar \nCanadian International Trade Tribunal \n17th Floor, 333 Laurier Avenue West \n\n10 \n\nOttawa, ON \nK1A 0G7 \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A \nOttawa, ON \nK1A 0L8 \n\nIf The CBSA Does Not Respond Within 90 Days \n\n Should the CBSA fail to render a decision within 90 days of the client's application \nunder section 60.1 of the Act, the client has the option to initiate a subsequent \napplication with the CITT under paragraph 60.2(1)(b) of the Act. \n\n This involves submitting the additional application, along with a copy of the fully ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "supported application previously filed under section 60.1 of the Act, to both the CBSA \nand the Secretary of the CITT (addresses provided above). \n\n In instances where the CBSA does not provide a decision within the prescribed 90 -\nday period, there is no time constraint for the client to bring an application to the CITT. \nAs such, a client may defer the submission of an applica tion to the CITT if they are \ncontent that the CBSA is actively reviewing their application (e.g., ongoing interaction \nbetween the client and the CBSA). For further information on applications, please \nconsult the CITT website. \n\n11 \n\nAppendix A - Prescription Instrument \nPrescription of Form and Manner, and Information to File an \nApplication for an Extension of Time Under Section 60.1 of \nthe Customs Act \nAuthority \n\nPursuant to the Authorization signed by the President of the Canada Border Services \nAgency on April 1st, 2010, under subsection 2(4) of the Customs Act (the Act) and \nsubsections 12(1) and (2) of the Canada Border Services Agency Act, as amended, and \nfor the purpose of section 8 and subsection 60.1(3) of the Act , I hereby authorize the \nfollowing forms and manners of filing the forms and specify the following information to \nbe provided on or with the forms for submit ting an application under section 60.1 of \nthe Act. \nPrescribed Form And Manner \n\n Using the Canada Border Services Agency Assessment and Revenue Management \nClient Portal (CCP) appeal form or a letter must be submitted to apply for an \nextension of time under section 60.1 of the Act in the case of: \no A request for review of an advance ruling; \n\no A request for re-determination or further re-determination of origin by an exporter \nor producer; \n\no A request for re-determination or further re-determination of marking; or, \n\no A request for re -determination or further re -determination of tariff classification, \nvalue for duty or origin pertaining to goods imported into Canada; or \n\no A request for re-determination or further re-determination of tariff classification of \ngoods determined to be classified under tariff items 9897.00.00, 9898.00.00 or \n9899.00.00 of the Schedule to the Customs Tariff. \n\n12 \n\n Subject to exceptions under the Proof of Origin of Imported Goods Regulations , all \ninformation must be submitted in English or French. \n\n Supporting submission and documentation must be attached to the CCP appe al \nsubmission form or letter. \n\n Applications may be delivered in person or sent by regular, registered mail, courier, \nfacsimile or submitted by approved form of electronic filing. The burden of proof that \nan application was made under section 60.1 of the Act lies on the person claiming to \nhave made it. \nPrescribed Information \n\nThe coding and content of applications filed on Commercial Accounting Declarations \nmust be in accordance with instructions set out in Memorandum D17 -2-1, Adjusting \nCommercial Accounting Declarations. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The expression \"section 60.1 of the Customs Act\" must be clearly identified in the letter \nas its object. \n\n Each application for an extension of time must include the following information: \no A copy of the notice containing the contested decision issued under sections 43.1, \n57.01, 58 or 59 of the Act, and where applicable a copy of: \n Forms K -26 (entitled \"Notice of Detention\"), K27 or any other detention \nforms; \n\n The rejection notice in respect of the submitted request for re -\ndetermination, further re -determination or review of an advance ruling \nmade under section 60 of the Act. \n\no If not otherwise provided on the prescribed forms: \n\n The name, address and contact info rmation of the importer, exporter or \nproducer, including the name, title and telephone number of the contact \nperson; \n\n13 \n\n The description of the goods and for goods of tariff item 9899.00.00, \ninclude their title, if any. \n\no A submission to support the application for an extension of time which must: \n\n Set out the reasons for which the request for re -determination, further re-\ndetermination or review of an advance ruling had not been filed within the \ntime provided for under section 60 of the Act; \n\n Demonstrate how each of the conditions in paragraph 60.1(6)(b) of the \nAct have been met; and provide evidence in support of the facts. \n\nDated at Ottawa, Province of Ontario, this 13th day of June, 2013. \nOriginally signed by Georges Rioux \nVice-President \nCorporate Affairs Branch \nCanada Border Services Agency \n\n14 \n\nAppendix B - Examples for Unable to Act or Give a \nMandate to Act in the Person's Name \n\nThe following are examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(i) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for considerati on, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n Natural disasters (fires, floods, ice storms) when the event destroyed books and \nrecords, or made them inaccessible, or for other obvious reasons filing a request \nwas delayed or prevented. \n\n Local, regional, or national emergencies in the community where the client or \nrepresentative resides or carries on business. \n\n Civil disturbances or disruptions in services such as prolonged postal strikes, \nstrikes within the government, lockouts, and demonstrations, where no alternative \nservices or arrangement is reasonable or possible. \n\n Evidence showing that the client acted on erroneous written information given by \nemployees of the CBSA which caused the client to miss the ti me limit for filing a \nrequest. \n\n Death or serious illness pertaining to key persons involved in filing the request. \n\n15 \n\nAppendix C - Examples for Bona Fide Intention \n\nThe following are examples the CBSA regards as representing situations which ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "potentially meet the conditions set out in subparagraph 60.1(6)(b)(i) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client suffers from financial hardship and can substantiate that he was unable \nto pay or post security for duties owing on section 59 notices within the legislated \n90 day time period, which is a requirement for filing a subsection 60(1) of the Act \nrequest. The client may have arranged a payment schedule within the 90 -day \nperiod, and has letters to and/or from the CBSA about this situation and the \nclient's intention to file a request within the time limit. This correspondence could \nsupport a bona fide intention to file the request. \n\n A client provides documentation dated within the filing period, instructing his \nrepresentative to file a request on his behalf. The representative fails to do so. \nWhile this may constitute a bona fide intention on the part of the client, it w ould \nnot meet the considerations under the heading Just and Equitable in Appendix D. \n\n A non-commercial importer does not import on a regular basis and miscalculates \nthe statutory time limit for filing a request by submitting the notice within 3 months \nrather than 90 days. (For example, the section 59 notice was given on June 20 \nand the client assumed/miscalculated the filing deadline as September 20, when \nit was really September 18.) See the considerations under the heading Just and \nEquitable in Appendix D. \n\n16 \n\nAppendix D - Examples for Just and Equitable \n\nThe following ar e examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(ii) of the Act. The \nexamples are provided for guidance only. The y are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client files the application within a few weeks after recovering files from his \ncomputer that were damaged by an event recognized as meeting the previous \nconditions. \n\n A small business without representation, where the owner is the only person in \ncharge of trade issues, who is able to provide credible proof of hospitalization or \na serious illness during the 90 days time limit. \n\n A non-commercial, infrequent importer miscalculated the statutory time limit for \nfiling a request by submitting the notice at 3 months rather than at 90 days. If \ncircumstances established a bona fide intention, it may be just and equitable to \ngrant the application as a genuine misunderstanding by an individual unfamiliar \nwith the legislation. \n\n A non-commercial, infrequent importer files a request within the filing period to \nCBSA, but not in the prescribed form or manner. \n\n17 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-9-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-9",
+    "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Appendix E - Examples for As Soon as \nCircumstances Permitted \n\nThe following are examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(iii) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client demonstrates that he was unable to file a request within 90 days because \nof financial hardship, but filed an application as soon as he was able to make \npayment(s) or to post security. \n\n A client is unable to act because of incapacitation of a key employee and must \nhire and/or train a new employee to replace the employee normally responsible \nfor commercial transactions. In appropriate circumstances, the client would be \nable to retain an agent. The client would be expected to explain the length of time \nbetween the hiring (or retaining of an agent) and the filing of the application. It \nmay be reasonable to allow a few weeks for filing the application. \n\n18 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act \n Canada Border Services Agency Act \n Customs Tariff \n Proof of Origin of Imported Goods Regulations \nRelated D memoranda \n Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-\nDetermination, a further Re-determination or a Review by the President of the \nCanada Border Services Agency \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \nSuperseded D memoranda \nD11-6-9 dated April 1, 2017 \nIssuing office \nRecourse Directorate \nCanada Border Services Agency \nOttawa, ON \nK1A 0L8 \nContact us \nCBSA Border Information Service \nRelated links \n CBSA Appeal Form \n\n19 \n\n CARM Client Portal \n CARM Client Support Helpdesk",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods. Key content: Mandatory 90-day period to correct declarations of origin, tariff classification or value for duty; specific information giving reason to believe a declaration must be corrected; reassessment period following a trade compliance verification; how to request an extension to the 90-day period; penalties for not submitting a correction on time; challenging CBSA decisions. Keywords: Importers; commercial goods; declarations of origin, tariff classification and value for duty; reason to believe; Customs Act ; CARM.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Time limit under section 32.2 of the Customs Act Correction to a declaration for a period before the date of specific information Reassessment period for importers who are not the subject of a trade compliance verification Voluntary disclosures program Reassessment period for importers after a CBSA trade compliance verification Importer's report used as specific information Exporter origin verifications 90-day filing period Requesting an extension to the 90-day period to submit corrections Penalty information Challenging a CBSA decision\n- Appendix A: Corrections as a result of an importer initiated audit or review\n- Appendix B: Reassessment period for importers after a CBSA trade compliance verification\n- Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17\n- Appendix D: Examples of reassessment periods following an exporter origin verification\n- Appendix E: Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal ( CCP ) and delegate a business account manager\n- include a link to onboarding support documentation under the Related Links section\n- include a link to the CARM Web page under the Related Links section\n- refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations , for more information on the submission of adjustments requests\n- delete the Additional information section\n- these changes do not affect or change any of the existing policies",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The subject of this memorandum is the reassessment period for which importers must correct their declarations of origin, tariff classification, or value for duty after identifying or receiving specific information that gives them reason to believe that their previous declarations are incorrect.\n2. This memorandum does not address applications for a refund of duties made under section 74 of the Customs Act (the Act). For more information on refund of duties, refer to Memorandum D6-2-3: Refund of duties , and Memorandum D17-2-1: Adjusting commercial accounting declarations .\n3. In accordance with section 32.2 of the Act, an importer, an owner of goods, or an authorized person (hereafter referred to as \"the importer\") is required to correct a declaration of origin, tariff classification, or value for duty within 90 days after having reason to believe that the declaration is incorrect. This obligation applies to a correction that would result in either money payable to the CBSA or is revenue neutral.\n4. Reason to believe occurs when specific information was considered to be available to the importer indicating that an origin, tariff classification, or value for duty declaration was incorrect. For more information on reason to believe, refer to Memorandum D11-6-6: Reason to Believe and corrections to the declaration of origin, tariff classification or value for duty .\n5. Subsection 32.2(4) of the Act specifies that an importer's obligation to make a correction in respect of imported goods ends four years after the goods have been accounted for under subsection 32(1), (3), or (5).\n6. Corrections to declarations under section 32.2 of the Act must be presented on a properly completed Customs Accounting Declaration (CAD). For more information on how to submit adjustment requests, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n7.Pursuant to section 59 of the Act, an officer may re-determine or further re-determine the origin, tariff classification, and/or value for duty of imported goods at any time within four years after the date of the determination, or within such further time as may be prescribed.\nTime limit under section 32.2 of the Customs Act\n8. The 90-day time period to make a correction to a declaration of origin, tariff classification, or value for duty under section 32.2 of the Act begins on the date the importer has reason to believe that a declaration is incorrect.\n9. Where the importer did not have specific information at the time of accounting to indicate that a declaration was incorrect, reason to believe will occur on the date that the importer obtains specific information or is informed in writing of the necessary requirements to correctly account for the goods. The 90-day time period to make a correction to a declaration begins on the date the specific information is received by the importer.\nFor example, a trade compliance verification final report issued on November 20, 2023 identified all errors found during the verification. If, prior to the verification, there was no specific information available giving the importer reason to believe that a declaration was incorrect, the date of the final report will constitute the date of reason to believe. The importer would have 90 days from the date of the final report to amend all incorrect declarations for the reassessment period identified in the report.\n10. Where there is uncertainty on how to correctly account for the origin, tariff classification, or value for duty of the goods, importers are strongly encouraged to request a ruling from the CBSA . The procedures for obtaining a ruling are outlined in Memorandum D11-4-16: Advance Rulings for Origin Under Free Trade Agreements , Memorandum D11-11-1: National Customs Rulings (NCR) , and Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n11. From the date that an NCR or an advance ruling is issued, the importer will be required to declare all future importations in accordance with that ruling as it becomes the importer's specific information providing reason to believe.\nNote: If it is determined that specific information was available to the importer prior to receiving the ruling, the earlier specific information will be considered by the CBSA to be the reason to believe that a declaration was incorrect.\nCorrection to a declaration for a period before the date of specific information\n12. When dealing with goods covered by a free trade agreement, an importer may be required to make a correction to a declaration for the period before the date that they have specific information because of obligations regarding importations under that free trade agreement.\n13. Subsection 32.2(1) of the Act requires an importer to make a correction to a declaration if the importer has specific information that the proof of origin on which a declaration was based contains incorrect information. Therefore, when an importer becomes aware that a proof of origin is no longer valid for imported goods, they are required to make corrections to all affected declarations for the period covered by that proof of origin in accordance with the adjustment provisions of the Act.\nFor example, on August 25, 2023 , an importer receives a notification from an exporter that a certificate of origin covering goods imported in 2022 is no longer valid. The importer is obligated to correct all declarations within 90 days from August 25, 2023 , for the goods imported in 2022, for the period covered by the erroneous certificate of origin.\n14. For imported goods that are the subject of retroactive amendments to the price paid or payable, an importer may be required to make corrections to declarations made before the date of the specific information. In situations where an agreement in writing was in effect at the time of importation to later reduce the price paid or payable of imported goods and the price reduction subsequently occurs, a correction made under the authority of section 32.2 of the Act is necessary if the importer is provided with specific information giving reason to believe that a declaration of value for duty is incorrect, and the correction would be revenue neutral. An importer may elect to pursue a refund of duties under the authority of paragraph 74(1)(e) of the Act if the price reduction would result in a decrease of value for duty.\nReassessment period for importers who are not the subject of a trade compliance verification\n15. For a pictorial representation of the following information, refer to Appendix A: Corrections as a result of an importer initiated audit or review of this memorandum.\nSpecific information not available\n16. An importer who conducts an internal audit or review, or engages a third party to do so, may become aware of incorrect declarations. In this case, the audit or review report may be considered to be the specific information that gives the importer reason to believe, provided that:\n- there was no previous information available that would be considered reason to believe that a declaration was incorrect;\n- the CBSA had not already initiated a trade compliance verification; and\n- the report identifies only revenue neutral corrections or ones in which duty is payable to the CBSA .\n17. For an internal report to be considered to be specific information that gives reason to believe, the report must be based on an audit or review of the importer's activities to ensure that the goods have been correctly accounted for. The written report must provide a detailed account of the issue that was examined, the scope of the review, and a clear description of the errors found in the customs accounting documents. In addition, all conclusions and required corrections must be clearly explained and supported by the specific legislative provisions.\n18. Where all previous conditions are met, importers will not be required to make a correction to a declaration before the date of the internal report. Importers will only be required to account for the goods according to the recommendations of the internal report on a going forward basis.\n19. Importers who disagree with the conclusion of their own audit or review are advised to request a ruling from the CBSA in accordance with paragraph 10 of this memorandum.\nSpecific information available\n20. When an importer, who is not currently the subject of a CBSA trade compliance verification, becomes aware that specific information was previously available but was not considered and, consequently, declarations of origin, tariff classification, or value for duty are incorrect, the CBSA requires the importer to make corrections to all incorrect declarations dating back to the date of the specific information, up to a maximum of four years, as provided for under subsection 32.2(4) of the Act.\n21. Where the only type of specific information previously available is a legislative provision that is prima facie , evident, and transparent, as identified in paragraph 1(a) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , the CBSA may not require an importer to amend incorrect declarations up to a maximum of four years. If the corrections would result in no customs duties payable or only Goods and Services Tax (GST) payable, and the importer is a GST registrant eligible to receive input tax credits, the importer will only be required to amend incorrect declarations back to the beginning of their last completed fiscal period.\nVoluntary disclosures program\n22. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs Tariff , Excise Act, 2001 , and Excise Tax Act by encouraging clients to come forward and correct deficiencies in order to comply with their legal obligations.\n23. Where the legislated 90-day time limit under section 32.2 of the Act has expired, importers who have not made the required corrections to their declarations of origin, tariff classification, or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer to Memorandum D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure .\nReassessment period for importers after a CBSA trade compliance verification\n24. For the purpose of this memorandum, the term verification period means the time frame within which the goods under review were accounted for. The verification period will be clearly identified in the notification letter issued by the CBSA officer who is conducting the verification.\n25. Under section 59 of the Act, an officer may re-determine the origin, tariff classification, and/or value for duty of imported goods at any time within four years after the date of accounting. When goods are re-determine d as a result of a trade compliance verification, an importer must amend all incorrect declarations pursuant to section 32.2 of the Act for the reassessment period. The reassessment period will be determined on the basis of whether or not specific information giving reason to believe was available to the importer.\n26. For a pictorial representation of the following information, refer to Appendix B: Reassessment period for importers after a CBSA trade compliance verification of this memorandum.\nThe CBSA determines that specific information was not available\n27. In the case of a trade compliance verification where the CBSA determines that specific information was not available, the importer will not be considered to have had reason to believe. The importer will be required to amend all incorrect declarations only for the verification period identified in the CBSA 's initial notification letter and going forward.\nFor example, a letter from the CBSA dated March 23, 2023 notifies the importer of an upcoming trade compliance verification of goods imported during their January 2022 to December 2022 fiscal year. In its trade compliance verification final report dated September 8, 2023 , the CBSA identifies errors but determines that the importer did not have reason to believe that the declarations were incorrect. In this case, the importer must amend all incorrect declarations accounted for during the verification period (i.e., January 1, 2022 to December 31, 2022 ), and going forward.\nThe CBSA determines that specific information was available\n28. In the case of a trade compliance verification where the CBSA determines that specific information was available, the importer will be considered to have had reason to believe. The importer will be required to amend all incorrect declarations dating back to the date of the specific information, up to a maximum of four years, as provided for in the Act.\n29. Where the only specific information previously available was a legislative provision that was prima facie , evident, and transparent as identified in paragraph 1(a) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , the CBSA may not require the importer to amend incorrect declarations to a maximum of four years. Where the corrections would result in no customs duties payable or only GST payable, and the importer is a GST registrant eligible to receive input tax credits, the CBSA may determine that the reassessment period for which the importer will be required to amend incorrect declarations will be the verification period, as identified in the notification letter, up to the date of the final verification report, and all future importations going forward.\nFor example, on July 13, 2023 , an importer receives a trade compliance verification final report from the CBSA concluding that a prima facie , evident and transparent tariff classification provision was not followed. Where the corrections would result in no additional customs duties payable, the CBSA may only require the importer amend all incorrect declarations dating back to the starting date of the verification period. In this example, if the importer's fiscal year was the calendar year, the importer might only be required to amend all incorrect declarations from January 1, 2022 and going forward. If the corrections would result in customs duties payable, the importer would be required to make corrections up to the date of specific information, up to a maximum of four years.\n30. Where the type of specific information identified in paragraphs 1(b) through (g) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , was previously available to the importer, the reassessment period for which the importer will be required to amend incorrect declarations will be the period dating back to the date of that specific information, up to a maximum of four years, whether or not the corrections result in any customs duties payable to the CBSA .\nFor example, if a ruling issued prior to the trade compliance verification was not followed, the CBSA will require the importer to amend all incorrect declarations dating back to the date of the ruling, up to a maximum of four years, whether or not the corrections generate customs duties payable to the CBSA .\nImporter's report used as specific information\n31. For a pictorial representation of the following information, refer to Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17 of this memorandum\n32. During a trade compliance verification, an importer may notify the CBSA that they have accounted for goods in accordance with the results of a self-initiated review. In the event where the CBSA determines that the findings and results of the review are incorrect, the importer may be required to correct declarations for the verification period and going forward only if the verification determines that the report was prepared in accordance with the conditions set out in paragraphs 16 and 17 of this memorandum.\n33. If the CBSA determines that the self-initiated review was not based on the conditions set out in paragraphs 16 and 17, the report will not be considered to be specific information. The CBSA will provide the importer with a detailed explanation as to why the report cannot be considered as specific information giving them reason to believe. Please note that other reason to believe criteria may still apply.\n34. Should the CBSA determine that specific information regarding the correct accounting of the goods was available to the importer prior to the completion of the importer-initiated review, the CBSA may require the importer to amend all incorrect declarations from the date of specific information, up to a maximum of four years from the date of accounting.\n35. It may be determined that the results of the review are correct. If the importer did not account for the goods in accordance with the results, and the goods were incorrectly declared, the importer must amend all incorrect declarations dating back to the date of the report, up to a maximum of four years, and correctly account for all future importations provided that all conditions in paragraphs 16 and 17 are met. Where the importer's internal report is dated after the beginning of the verification period, the importer will be required to amend all incorrect declarations for the verification period, as identified in the CBSA initial notification letter, and going forward.\nExporter origin verifications\n36. In the case of an exporter origin verification, the verification period will be the period covered by the proof of origin. Where a good is found to be non-originating, an importer's reassessment period will be the period set out in the proof of origin.\nFor example, during an exporter origin verification, the CBSA determines that a good does not originate and, at the conclusion of the verification, informs the importer in writing that the goods do not qualify for the benefits of the preferential tariff treatment claimed at the time of accounting. The reassessment period for which the importer will be required to correct declarations will be the period covered by the related certificate of origin.\n37. Refer to Appendix D: Examples of reassessment periods following an exporter origin verification , for more examples on how the reassessment policy applies to an exporter origin verification.\n38. Where the CBSA discovers an incorrect tariff classification of a good during an exporter origin verification, one of the following processes will apply, provided that there was no previous specific information available:\n- If the good is found to be originating , but the tariff classification is incorrect, the importer will be informed of the correct tariff classification at the conclusion of the exporter origin verification, and must correctly account for the good for any future importations from the date of the notice and going forward.\n- If the good is found to be non-originating , and the tariff classification is incorrect, the importer will be informed at the conclusion of the exporter origin verification that the good does not originate and will also receive a determination on the correct tariff classification of the goods. The importer will be required to amend all incorrect declarations of origin for the verification period, as well as make corrections to the tariff classification for the period covered by the proof of origin.\n90-day filing period\n39. Following a CBSA trade compliance verification where errors are found, the importer must submit corrections to declarations relating to same and similar goods and/or the same issues within 90 days from the date of the trade compliance verification final report.\n40. For the purposes of this memorandum, the term same and similar goods means: Identical and other models/styles of goods that have the same purpose/function as the goods that are the subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are correctly classified under the same 8-digit tariff item number.\n41. For the purposes of this memorandum, the term same issues refers to the same trade program requirements or considerations relating to the legislative provisions.\nRequesting an extension to the 90-day period to submit corrections\n42. An importer may submit a written request to the CBSA seeking an extension to the 90-day filing period. Such a request must be sent either by e-mail to the CBSA at cbsa.extension_corrections_prorogation.asfc@cbsa-asfc.gc.ca , as per the procedures outlined in Appendix E of this memorandum, or by mail at:\nTrade Policy Division, Commercial and Trade Branch Canada Border Services Agency L’Esplanade Laurier (LEL), 21st floor 300 Laurier Avenue W. Ottawa, ON, K1A 1E4\n43. The importer's request must be made no later than 45 days from the date of the final report. Requests received after 45 days will not be considered and will be immediately denied.\n44. When submitting a request for an extension, an importer must be able to demonstrate that it has begun the process of making corrections. Such requests for extensions must also be accompanied by a fulsome explanation of why the 90-day period cannot be met.\n45. Factors that the CBSA may take into account when considering a request for an extension include, but are not limited to:\n- Natural disasters (i.e., fires, floods, ice storms), where the event destroyed books and records, or made them inaccessible, or for other related reasons why filing the adjustments was delayed or prevented.\n- Local, regional, or national emergencies in the community where the client or representative resides or carries on business.\n- Civil disturbances or disruption in services, such as prolonged postal strikes, strikes within the government, lockouts, and demonstrations, where no alternative services or arrangements are reasonable or possible.\n- Death or serious illness pertaining to key persons involved in filing the adjustments.\n- Instances where the volume of corrections to be made exceeds the importer's capacity to process them within the required time limit.\nNote: This list is not exhaustive, but rather illustrates the types of circumstances the CBSA may take into account when considering a request for an extension to the 90-day period to file adjustments.\n46. Following receipt and review of an application for an extension, the CBSA will notify the importer of its decision in writing, and provide a schedule for filing the remaining corrections. If the extension is granted, the period for making corrections will be extended for a maximum of 30 days.\n47. Even if an extension is granted, the importer will be required to submit corrections for the first year of the reassessment period by the 90th day of the filing period.\n48. If an extension is granted and corrections for the first year of the reassessment period are not received by the 90th day, the extension will be revoked and the importer will be subject to penalties.\nPenalty information\n49. Importers who have reason to believe and who do not file corrections within the 90-day period as required under section 32.2 of the Act may be liable to pay penalties under the Administrative Monetary Penalty System (AMPS).\n50. More information on penalties is available in Memorandum D22-1-1: Administrative Monetary Penalty System .\nChallenging a CBSA decision\n51. When a notice of a decision has been given under subsection 59(2) of the Act, an importer who disagrees with the CBSA 's decision may file a request for a further re-determination, under the authority of subsection 60(1), within 90 days of the CBSA decision. For further information on the dispute resolution process, refer to Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Appendix A: Corrections as a result of an importer initiated audit or review",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 1: Text version Importer-initiated audit or review discovers incorrect declarations Specific information not available prior to the importer’s report Corrections would result in a refund of customs duties Specific information available prior to the importer’s report Whether or not the corrections would result in customs duties payable to the CBSA Corrections would result in customs duties payable to the CBSA Corrections would result in no customs duties payable to the CBSA See subsection 74(1) of the Customs Act (D6-2-3) Amend any incorrect declarations dating back to the date of the specific information, up to four years “Reason to believe” is a result of criterion (a) (D11-6-6, paragraph 1) “Reason to believe” is a result of criterion (b) to (g) (D11-6-6, paragraph 1) Correctly account for the goods from the date of the importer’s report (Provided that the conditions identified in paragraphs 16 and 17 of this memorandum are met) Amend any incorrect declarations dating back to the starting date of the last completed fiscal period Amend any incorrect declarations dating back to the date of the specific information, up to a maximum of four years\nNote: Where the importer is not a GST registrant eligible to receive input tax credits, and corrections would result in GST payable, the reassessment period would be the same as if customs duties were payable to the CBSA .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Appendix B: Reassessment period for importers after a CBSA trade compliance verification",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 2: Text version A CBSA trade compliance verification determines that the declarations were incorrect Specific information previously available to the importer Where specific information is available in the form of a withdrawal or cancellation of a proof of origin, amend all incorrect declarations for the period covered by that proof of origin No specific information previously available to the importer Corrections would result in customs duties payable to the CBSA Corrections would result in no customs duties payable to the CBSA Amend any incorrect declarations for the verification period and going forward Amend any incorrect declarations back to the date of specific information, up to a maximum of four years “Reason to believe” is a result of criterion (a) (D11-6-6, paragraph 1) “Reason to believe” is a result of criterion (b) to (g) (D11-6-6, paragraph 1) Amend any incorrect declarations for the verification period and going forward Amend any incorrect declarations dating back to the date of the specific information, up to a maximum of four years\nNote: Where the importer is not a GST registrant eligible to receive input tax credits, and corrections would result in GST payable, the reassessment period would be the same as if customs duties were payable to the CBSA .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 3: Text version Importer initiated audit or review report An importer who does not agree with the report should contact the CBSA Importer is subject to a trade compliance verification The CBSA determines that the importer’s report is correct The CBSA determines that the importer’s report is incorrect Importer followed the report The CBSA determines that the importer did not follow the report Amend any incorrect declarations dating back to the starting date of the verification period and going forward No corrections are required Amend any incorrect declarations dating back to the date of the importer’s report up to a maximum of four years or up to the starting date of the verification period if the importer’s report was completed after that date",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Appendix D: Examples of reassessment periods following an exporter origin verification",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Scenario 1: First verification\n- Exporter issues blanket certificates of origin for four consecutive years (2020, 2021, 2022 and 2023 calendar years) to a variety of importers.\n- The importers use the certificates of origin to claim preferential tariff treatment for all four years.\n- The CBSA initiates a verification of origin for the goods certified for the 2022 calendar year and notifies all of the importers of these goods.\n- The CBSA determines that one of the goods on the certificate of origin is non-originating.\n- The CBSA provides the exporter with an interim and a final verification report, indicating that all importers to whom the certificate of origin was issued for the verified period must be advised of the results and provided with an amended certificate.\n- The importers are also notified at the same time that the good has been determined to be non-originating for the verified period. The importer now has specific information giving them reason to believe and is required to make corrections pursuant to section 32.2 of the Act .\nOutcome: If the importer does not make corrections for the verification period, the CBSA may reassess all incorrect declarations of origin made during the verified period (2022).\nScenario 2: Exporter's review following a verification\n- Following a verification, an exporter conducts a review of the origin of their goods for previous and subsequent years in order to determine if the goods certified in those years qualified as originating.\n- The exporter determines that the goods they previously certified as originating did not qualify and should not have been certified as originating.\n- The exporter notifies all importers to whom those certificates were issued and advises that the certificates are no longer valid.\n- Upon receipt of the exporter notification and the withdrawal of the certificates of origin, the importer has reason to believe that the goods do not originate and must make corrections, under section 32.2 of the Act , to all entries for which a preferential tariff treatment was claimed for the periods covered by the certificates that are no longer valid.\nOutcome If the importer does not make corrections, and is subsequently selected for a verification by the CBSA , it will be liable for duties and taxes payable plus penalties under the Administrative Monetary Penalty System (AMPS).\nScenario 3: Pattern of conduct\n- Following an initial verification, the CBSA conducts a second verification of the same exporter for the same good for a different period.\n- In both verifications, the CBSA determines that the good is non-originating.\n- As such, the CBSA will have established a pattern of conduct with respect to that exporter and all certificates of origin issued after the period covered by the second verification of that good will be deemed to be invalid until the exporter is able to prove, to the satisfaction of the CBSA , that the good now originates.\n- The CBSA will notify both the exporter and importer when a pattern of conduct has been established.\nOutcome The importer is required to amend all incorrect declarations of origin for the entire verified period, as well as for the period following the second verification, up to the effective date of the pattern of conduct. The importer must not claim preferential tariff treatment for those goods going forward from the date of the notification. If the importer does not make corrections, the CBSA may reassess all incorrect declarations of origin for the importations made during the verified period.\nScenario 4: Cancellation of a pattern of conduct\n- Subsequent to the establishment of a pattern of conduct (Scenario 3), an exporter may submit information to the CBSA to demonstrate that the subject goods now qualify as originating goods. This information may be submitted by the exporter in the form of a request for an advance ruling.\n- The information presented by the exporter must be sufficiently detailed and specific to allow the CBSA to confirm that the goods now qualify as originating goods.\n- It is important to note that all future importations will remain subject to a full verification of origin by the CBSA at any time within four years from the date of accounting.\nOutcome Pursuant to section 74 of the Act, the importer may file a refund request on all entries made following the CBSA 's cancellation of the pattern of conduct, up to the maximum period allowed for in legislation. For more information on the refund of duties, refer to Memorandum D6-2-3, Refund of Duties , and Memorandum D17-2-1, Adjusting Commercial Accounting Declarations .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "Appendix E: Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Following a CBSA trade compliance verification where errors are found, importers may submit a request for an extension to the 90-day period to submit corrections by encrypted or non-encrypted e-mail. If an importer chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA . These conditions are described below.\n2. An importer who chooses to submit their request for an extension of the 90-day period to submit corrections by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions, will have their request processed according to the procedures above.\n3. The importer must complete and provide the consent statement below. An authorized person may submit the request for an extension to the 90-day period to submit corrections by e-mail on behalf of their client. The importer also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)\n4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an extension to the 90-day period to submit corrections. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)\n5. The reception date of the documents is deemed to be the date when the e-mail is sent by the CBSA or the applicant.\n6. The importer who elects to use encrypted e-mail for processing their request for an extension of the 90-day period to submit corrections is responsible for ensuring that compatible software (Winzip and others) is used.\n7. When the request meets the required conditions, the CBSA will send all documents related to the request for an extension to the 90-day period to submit corrections to the importer by encrypted or non-encrypted e-mail, depending on the choice indicated.\n8. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA , the importer accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.\nConsent statement\nI choose to communicate by {Non-Encrypted / Encrypted} Please indicate your choice e-mail with the CBSA during the processing of the request for an extension to the 90-day period to submit corrections, following a CBSA trade compliance final verification report where errors are found. This includes the sending and the reception of documents, as well as any other correspondence required during the processing of the extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.\nSignature: Date: Case number: Name of the importer / authorized person: Business Name: Occupation/Title: Telephone number: E-mail address:",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-10-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-10",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\nRelated D memoranda\n- Memorandum D6-2-3: Refund of duties\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of interest and/or penalties including voluntary disclosure\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-6-7: Request under section 60 of the Customs Act for a re-determination, a further re-determination or a review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance rulings for tariff classification\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nMemorandum D11-6-10 dated November 24, 2022\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-6-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-11",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods and their agents\nKey content: Liability for duties assumed by authorized agents, who are considered to be the importer of record.\nKeywords: accounting, commercial goods, importer, importer of record, customs brokers, authorized agents.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D11-6-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-11",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Definitions\n- Guidelines Trade Culpability Framework Authorized agent as importer of record Shipping terms indicate owner of the goods at the time of release Due diligence and accountability Post-final accounting obligations, liabilities and compliance verifications Refunds Confidentiality Liability framework when an authorized agent is the importer of record\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D11-6-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-11",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purposes of this memorandum:\n- Authorized agents: Include customs brokers and authorized persons.\n- Authorized persons: Include express couriers (i.e., CLVS participants) who have obtained an authorization under paragraph 3(3) of the Persons Authorized to Account for Casual Goods Regulations to account for casual goods in lieu of the importer or owner, or a person not resident in Canada authorized by the minister, the president, or their delegate under paragraph 32(7) to account for goods in lieu of the importer or owner of those goods. Authorized persons are a category of authorized agents.\n- Business numbers: 15-digit numbers that uniquely identify a business's import-export accounts. It comprises the business's 9-digit Canada Revenue Agency business number appended by a 6-digit alpha-numerical number. The RM number is used by the Canada Border Services Agency (CBSA) to identify the business at the time of import to process customs documents and for compliance purposes.\n- Casual entity: A person other than a “commercial entity” who imports goods for personal or household use. A casual shipper is a person who exports goods to Canada without financial considerations, such as sending gifts, donations, bequests, bequeathments, or the like.\n- Commercial entity: Can be a business, partnership, corporation, trust or a body that is a society, union, club, association, commission or other organization.\n- The Courier Low-Value Shipment (CLVS): Program that streamlines reporting, release and accounting procedures for qualifying goods valued at CAD $3,300 or less and transported into Canada by authorized couriers.\n- Customs brokers: Include CBSA -licenced persons under section 10 of the Customs Act who account for the goods on the importer's or owner's behalf.\n- Delivered duty paid: A term used in international trade to indicate that the seller is responsible for delivering the goods to the buyer and is responsible for paying duties.\n- Delivered duty unpaid: A term used in international trade to indicate that the seller is responsible for delivering the goods to the buyer but is not responsible for paying duties. The purchaser is responsible for paying duties.\n- Duties: Have the same meaning as defined in section 2(1) of the Customs Act and include duties or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act , or other acts of Parliament.\n- Importer: Usually the person(s) who brings the goods into Canada or causes the goods to be imported into Canada.\n- Importer of record: The person identified as the importer on customs declaration when goods are accounted for under subsection 32(1), (2), (3) or (5) of the Act . The importer identifies themselves by citing their business number during the CBSA release and accounting processes.\n- Owner: The person who owned the goods when the agency released them.\n- Vendors: Include foreign sellers, selling agents, platforms, and marketers directly involved in the financial transaction of goods for export to Canada.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D11-6-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-11-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-11",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Trade Culpability Framework\n1. The Trade Culpability Framework (the framework) is the policy cornerstone of CBSA 's trade compliance strategy. The framework guides operational efforts to nudge, direct or enforce compliance based on the relative risk posed at an entity and transaction level. The framework is behaviour-based and integrates the recognition that there are different degrees of non-compliance. By developing a variety of tools to address these varying circumstances, the CBSA is in a position to respond to trade chain partners (TCPs) in a manner best suited to foster compliance in a consistent manner.\n2. The CBSA 's preferred compliance instrument for low-value shipments outside the CLVS Program is a compliance validation letter. The use of this instrument over time provides important feedback to the industry on the strength of its internal controls and quality assurance systems to ensure ongoing voluntary compliance.\nAuthorized agent as importer of record\n3. CBSA Memorandum D17-2-5: Duty Liability of Importer of Record clarifies the importer of record is the primary contact for verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n4. Persons who present themselves as the importer of record and who are not authorized to account for goods by the CBSA and the importer or owner may be subject to sanctions and penalties under the Customs Act (the act ) in addition to being the primary contact for verifications and the entity that has direct liability for post-accounting obligations including record keeping, making corrections, and payment of duties.\n5. Importers or owners sometimes contract authorized agents to be the importer of record and reimburse them for duties and fees.\n6. The CBSA considers the entity that reimburses the authorized agents for duties and fees to be the importer or owner of the goods.\n7. As with any importer of record, an authorized agent is the primary subject for CBSA verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n8. The nature of the person who reimburses the authorized agent determines the post-accounting trade program liability regime.\n9. CBSA 's commercial trade compliance, reason to believe, reassessment, and refund programs apply if a commercial entity reimburses the authorized agent.\n10. CBSA 's casual-goods compliance and refund programs apply if a casual (non-commercial) entity reimburses the authorized agent.\nShipping terms indicate owner of the goods at time of release\n11. Internationally recognized shipping and sales terms may indicate the goods' owner at the time of CBSA release. This is particularly relevant when an authorized agent identifies themselves as the importer of record, and it is not self-evident to the CBSA who are the importer and owner of the goods.\n12. “Delivered duty unpaid” (DDU) is a sales and shipping term that means the seller is responsible for delivering the goods to the buyer, but is not responsible for paying duties. The purchaser is responsible for paying duties.\n13. When goods sold under DDU terms arrive in Canada, the carrier notifies the consignee to arrange customs accounting. The consignee may account for the goods directly with the CBSA or use the services of an authorized agent. When an authorized agent is the importer of record, the CBSA 's:\n- casual-goods record keeping, compliance, reassessment and refund programs apply when a casual (non-commercial) entity reimburses the authorized agent\n- commercial-goods record-keeping, trade compliance, reason to believe, reassessment and refund programs apply when a commercial entity reimburses the authorized agent\n14. Under a “delivered duty paid” (DDP) shipping agreement, the vendor or shipper is responsible for all transportation costs, brokerage fees, import duties, and other requirements. The Canadian consignee may have no relationship with the authorized agent or involvement in customs reporting or accounting.\n15. The CBSA considers the vendor to be an owner of the goods at the time of release when the shipping terms include a variation of the DDP agreement as they are either the importer of record or reimburse an authorized agent who is the importer of record. CBSA 's commercial trade compliance programs apply when a commercial entity reimburses the authorized agent.\n16. Authorized agents who account for goods under an agreement with commercial entities should encourage those clients to become the importer of record .\n17. The CBSA encourages all trading partners, including vendors, purchasers, importers, owners, authorized agents, and importers of record, to share clear and transparent provisions explaining how they will manage duty refunds and liability between the parties.\nDue diligence and accountability\n18. The CBSA maintains that consumers who reimburse authorized agents to account for goods for household use will not be obligated to maintain records, make corrections, or be the subject of routine audits.\n19. While the CBSA appreciates that authorized agents who account for goods as the importer of record refer to the information provided by supply chain partners, the CBSA expects authorized agents to use sound judgment, risk management practices, and industry knowledge to assess if the information provided by their supply chain partners is reliable and sufficient to substantiate the declarations the tariff classification, valuation, and tariff treatment.\n20. The CBSA expects authorized agents to gather and assess sufficient information to make an informed declaration of tariff classification, origin, and valuation by final accounting.\n21. Sufficient information in this context refers to the level of detail and the quality of evidence. The CBSA expects authorized agents to know what level of detail they require to determine tariff classification, tariff treatment, and valuation.\n22. Assessing the quality of the evidence requires a subjective assessment of the supplier of the information, collaboration with other sources, evaluation of risk indicators, and industry experience. The CBSA expects authorized agents to use heightened diligence and business risk management when they lack confidence in the quality of the information their supply chain partners provide.\n23. The CBSA expects that when authorized agents who account for goods believe, on reasonable grounds, that information is unreliable or insufficient (in detail or quality) to support the transaction value method, they will appraise the goods using an alternate valuation method and advise their client accordingly. The CBSA expects authorized agents to assist their clients with their rights to redress should they request a reappraisal of the value for duty.\nPost-final accounting obligations, liabilities, and compliance verifications\n24. Persons who assume the role of importer of record for commercial importations should refer to CBSA Memorandum D11-6-8: Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods , which provides information on trade program verifications conducted under section 42.01 of the Customs Act .\n25. CBSA memoranda D11-6-6: ‘Reason to Believe’ and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty and D11-6-10: Reassessment Policy contain the policy and guidelines concerning \"reason to believe\" and corrections to the declarations of origin, tariff classification, and value for duty.\n26. As with other commercial verifications, CBSA officers will verify and confirm the tariff classification, tariff treatment, and value of goods based primarily on the verifiable and sufficient information provided by or through the importer of record.\n27. Importers of record who do not meet their statutory and regulatory obligation to provide records may be subject to sanctions and penalties under the Act.\n28. Without sufficient and verifiable records provided by the importer of record, the CBSA may render re-determinations or further re-determinations based on available information. Where an importer of record cannot substantiate the declared value with sufficient and verifiable information, the CBSA may reappraise the goods under an alternate valuation method.\n29. An importer of record who disagrees with the CBSA 's determination, re-determination, or further re-determination of origin, tariff classification, or value for duty can submit a request for a re-determination or a further re-determination. For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the Canada Border Services Agency President .\nRefunds\n30. Eligibility for refunds is defined in the Customs Act . Various business models exist, including ones where the importer of record pays the duties and taxes and, therefore, is eligible for a refund.\n31. CBSA Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or hand carried by the traveller.\n32. CBSA Memorandum D6-2-3 Refund of Duties provides the legislation and explains the policy and procedures for refunds of duties on commercial importations.\nConfidentiality\n33. Information obtained from verifications will be subject to the restrictions on use and disclosure under section 107 of the act.\nLiability framework when an authorized agent is the importer of record\nText version The importer of record or authorized agency is ultimately liable, or responsible, for paying duties to the CBSA . Before that transaction can occur, 2 categories of entity are responsible for reimbursing the authorized agent: casual entities and commercial entities. Casual consignee Casual shipper Canadian business or institution Foreign business vendor Trading relationship Business to consumer Casual to casual Consumer to consumer Business to business Business to business Business to consumer Typical shipping terms Delivered duty unpaid (DDU) Delivered duty paid (DDP) Delivered duty unpaid (DDU) Delivered duty paid (DDP) Authorized agent provides a record of the CBSA accounting document to this entity Consumer Casual shipper Commercial Importer Commercial shipper Trade program regime 1 Casual Casual Commercial Commercial CBSA refunds Casual consignee Importer of record (authorized agent) Importer of record (authorized agent) Importer of record (authorized agent) 1 Trade program regime refers to the general suite of policies and regulations related to the accounting and refund of duties, and obligations to maintain records and to correct declarations.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D11-6-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-6-11-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-6-11",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\nThe legislation governing this memorandum's guidelines and general information is found in sections 9(3), 17(3), 17(4), 32(6), 32(7), 32.2, 42.01, and 59 of the Customs Act .\nApplicable regulations\n- Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations\n- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations\nRelated D memoranda\n- Memorandum D17-2-5: Duty Liability of Importer of Record\n- Memorandum D17-4-0: Courier Low-Value Shipment Program\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-21:Maintenance of Records in Canada by Importers\nIssuing office\nCommercial and Trade Trade and Anti-dumping Programs Directorate Policy Integration, Planning and Performance",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D11-6-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-5",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods Key content: When to claim duty relief; eligible uses of goods that qualify; what to do when an imported good is diverted (the conditions for which it was granted duty relief are no longer met); when to file a correction; audits and penalties. Keywords: CARM, commercial goods, importer, duty relief, conditional relief tariff item, diversion of goods, for use in",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-5",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Conditional relief tariff items Definition of \"for use in\" Chapter 99 conditional relief items Claiming relief at the time of accounting Diversion of goods Diversion of goods: Exemptions Reporting diversion Date of liability for duties Reason to believe Claiming the benefits of a conditional relief tariff item after the initial accounting Audits, verifications and penalties Additional information\n- References Contact us Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-5",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding support documentation under the Related links section\n- include a link to the CARM webpage under the Related links section\nThese changes do not affect or change any of the existing policies or procedures.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-5",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Conditional relief tariff items\n1. Conditional relief tariff items reduce or eliminate the rates of duty that would otherwise apply to goods, provided the conditions of relief imposed under the tariff item are satisfied.\n2. Such tariff items include distinctive wording that relates the imported good to the specific condition that it must fulfill. Examples of such wording include:\n- \"for use in\"\n- \"for use in the manufacture of\"\n- \"for use by\"\n- \"for use during\"\n- \"for use on\"\n- \"for the repair or remanufacture\"\n- \"for (followed by a specified condition clearly based on the actual use of the goods)\"\n- \"imported by\"\n- \"imported during the period\"\n- \"on condition that\"\n- \"to be employed\"\n- \"when certified by\"\n- \"which enter into the cost of\"\n3. The specified conditions must be satisfied by either the importer or by persons who purchase or otherwise acquire the imported goods.\n4. The conditions specified often relate to some action or use of the goods that can only be realized and confirmed after importation. For that reason, CBSA has established an administrative policy that allows importers to claim the benefit of the conditional relief at the time of accounting and before the conditions are actually met. By claiming the benefit of the conditional relief tariff item, the importer is making a declaration that the conditions of relief will be met and substantiated by documentation to that effect. Disposition of goods by the importer or subsequent owner in a manner that does not meet the conditions specified requires a correction to the declaration and payment of any duties owing in accordance with the applicable legislative and regulatory provisions.\n5. In addition to the conditions specified in the text of the tariff item, importers relying on conditional relief relating to the \"use\" of the good are subject to specific record keeping requirements under the Imported Goods Records Regulations (Regulations).\n6. This memorandum applies not only to the conditional relief tariff items found in Chapter 99 of the Customs Tariff but also those conditional relief tariff items found throughout the Chapters 1 through 97. For example, tariff item 1504.10.10 provides for \"Fish-liver oils and their fractions\" but only if it is \"for use in the manufacture of medicaments\".\n7. Only goods, for which a conditional relief tariff item exists, that are used in the manner specified qualify for the benefits of that provision. For example, fish-liver oil used to manufacture something other than medicaments, such as dog food, does not meet the terms of tariff item 1504.10.10 .\n8. Goods for which the benefits of a conditional relief tariff item were claimed that were subsequently used in a manner not complying with the relief conditions are considered to have been diverted from the required use ( see Diversion of Goods ).\nDefinition of \"for use in\"\n9. Subsection 2(1) of the Customs Tariff defines the term \"for use in\" as meaning \"that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.\"\n10. The terms \"wrought into\" and \"incorporated into\" reflect physical incorporation into the \"other goods\".\n11. The term \"attached to\" does not require a permanent connection, and includes goods which may be detached from the \"other goods\" (e.g. a music CD). In the case of electronic goods, a connection for the transfer of data via wireless technology is considered to be \"attached\".\n12. Other than \"for use in\", none of the terms noted in paragraph 2 above are defined by legislation. This memorandum provides the CBSA's position as to how they will be administered.\nChapter 99 conditional relief items\n13. As required in Note 3 to Chapter 99 of the Customs Tariff , goods must first be classified under Chapters 1 to 97, before determining eligibility for provisions found in Chapter 99.\n14. The determination of eligibility of a good for a conditional relief tariff item of Chapter 99 is distinct from the tariff classification of that good under Chapters 1 to 97.\n15. To claim the benefits of a conditional relief tariff item in Chapter 99:\n- the ten-digit classification number applicable to the goods under Chapters 1 to 97 must be entered in the Classification number field of the Customs Accounting Declaration ( CAD ); and\n- the appropriate Chapter 99 tariff item must be selected in the Tariff code field.\n16. For example, dried apples are classified under tariff item 0813.30.00 (classification number 0813.30.00.00 ) and are specifically named in tariff item 9905.00.00 . The latter tariff item relieves duty for products that are: (i) for use during the Passover holiday, (ii) marked as such and (iii) imported during the period specified in the tariff item. Entering \"0813.30.00.00\" in the Classification number field and selecting \"9905\" in the Tariff code field will relieve duty for qualifying dried apples.\nClaiming relief at the time of accounting\n17. Most conditional relief tariff items set conditions that will only be met after the goods are imported.\n18. In those cases, the CBSA allows importers to claim the conditional relief at the time of accounting provided that:\n- the goods are described in the tariff item\n- the goods are capable of meeting the conditions of relief; and\n- the importer has a reasonable expectation that the conditions of relief will be met.\n19. In the example cited in paragraph 7 above, a manufacturer does not have a reasonable expectation at time of importation that the conditions of relief will be met if they import fish-liver oil for dog food.\n20. However, if that importer also manufactures medicaments, or distributes fish-liver oil to manufacturers of medicaments, they would have a reasonable expectation that fish-liver oil imported for those purposes would be used in a qualifying manner.\n21. As another example, an importer of automotive paint that has a purchase order or supply contract with a manufacturer of automobiles may, at the time of importation, claim the benefits of tariff item 9959.00.00 that provides, in part, for \"Materials of Section III, VI, VII, XI, XIII, XIV or XV… for use in the manufacture of… passenger automobiles…\".\n22. Automotive paint, which is a product of Section VI of the Customs Tariff , is clearly suitable for use in the manufacture of automobiles and the importer has an expectation that they will sell or dispose of the goods to a purchaser that will use the paint in a manner that meets the qualifying conditions. The requirements set out in paragraph 18 above would be met.\n23. However, importations of automotive paint would not qualify for conditional relief for an importer that supplies the same paint to automotive repair shops rather than automobile manufacturers.\n24. Claiming the benefit of a conditional relief tariff item at the time of accounting is a declaration under section 32 of the Customs Act . Doing so when there is no reasonable expectation that the conditions of relief will be satisfied would be considered a false declaration; for example, claiming the benefits of tariff item 9959.00.00 for paints not suitable for automobile manufacturing (e.g., interior latex house paint).\nDiversion of goods\n25. Diversion occurs when the conditions for which an imported good was granted relief of duty are no longer met.\n26. Subsection 32.2(6) of the Customs Act obligates importers to treat diversions as an incorrect declaration of tariff classification that must be corrected by the importer under subsection 32.2(2).\n27. Section 2 of the Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations extends this obligation to all subsequent purchases or owners.\n28. Since any subsequent owner of the imported goods for which certification of actual use is required must advise the importer of any diversion, the importer must ensure that subsequent owners of the goods are aware of this responsibility. Subsequent owners of the imported goods must report diversions to their supplier within 90 days of the date that the diversion occurred.\n29. That same subsection further obliges the importer to correct the declaration of tariff classification within 90 days of being notified that a diversion has occurred.\n30. Once goods have been diverted, the importer must correct the declaration and pay the duties owing. There is no provision that allows for a refund should the goods at a later time be used in a qualifying manner.\n31. For example, tariff item 8214.90.10 provides duty free entry for \"Clippers for animals, for use on the farm\". If the clippers were imported for use on a farm and subsequently sold for use in a municipal veterinary clinic, the clippers would be considered diverted from the specified use, even if at a later date they are sold for use, once again, on a farm.\n32. Certain goods, by their very nature (e.g. clippers for animals) may be used interchangeably for both qualifying and non-qualifying uses. Such \"interchangeable goods\" have a high risk of diversion to a non-qualifying use. Therefore, the benefits of a conditional relief tariff item should only be claimed if the importer has a reasonable expectation that the conditions of relief will be met.\n33. Any non-qualifying use of goods when conditional relief was claimed constitutes a diversion. The obligation to correct a declaration, including due to diversion, lasts for four years from the date of accounting for the goods. Any disposition of goods for which the importer does not obtain the documentation required under the Imported Goods Records Regulations constitutes a failure to meet the conditions of relief.\n34. Subsection 32.2(4) establishes the four year time period during which diversions from the qualifying conditions must be reported.\n35. Goods in inventory have neither fulfilled the conditions for relief nor been used in a non-qualifying manner. But provided the goods are capable of satisfying the criteria, and there is a reasonable expectation that they will do so, they are not considered to have been diverted.\n36. However, if goods in inventory will not be used in a qualifying manner within four years of the date of accounting, they have not met the conditions of relief and the importer must correct their declaration.\nDiversion of goods: Exemptions\n37. The Diversion of Imported Goods Exemption Regulations exempts imported goods that are temporarily diverted to respond to an emergency situation for the duration the goods are used in response to the emergency, or if they are consumed in the response to an emergency, from the obligation to make a correction based on diversion as per subsection 32.2(6) of the Customs Act .\nReporting diversion\n38. Multiple corrections may be required if portions of the goods are diverted to a non-qualifying use at different times.\n39. For example, 800 litres of fish-liver oil is imported with the benefits of tariff item 1504.10.10 claimed. If it is sold 200 litres at a time to different purchasers, and one or more of the purchasers do not manufacture medicaments, each sale of the oil for a non-qualifying use is a separate diversion and each must be reported.\n40. To correct a declaration of tariff classification involving diverted goods, a fully completed CAD , must be submitted. For instructions on how to complete a CAD , please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\nDate of liability for duties\n41. Where the conditions of relief have never been met, the liability for duties and taxes begins on the date of accounting.\n42. Where the conditions of relief have been met and the goods are subsequently diverted to a non-qualifying use, the date of liability for duties and taxes is the date the diversion occurred.\nReason to believe\n43. Reason to believe that a diversion has occurred starts on the date that the importer has specific information that the conditions for which relief of duty was granted are no longer met.\n44. If the importer makes any non-qualifying use of the goods, they are considered to have specific information that the goods no longer meet the conditions of relief.\n45. Where the importer sells or otherwise disposes of the goods without obtaining certification of actual use, the importer is considered to have specific information that the goods no longer meet the conditions of relief as of the date of the related sales invoice, lease agreement, contract, work order, or other document. Such goods are considered to have never qualified for the conditional relief, and the importer must correct their declaration.\n46. Where there is more than one such document the one dated closest to the date of importation applies.\nClaiming the benefits of a conditional relief tariff item after the initial accounting\n47. To claim the benefits of a conditional tariff item after the goods are accounted for, the documentation specified in the Imported Goods Records Regulations must be presented along with the CAD .\n48. Such claims are to be made under paragraph 74(1) (f) of the Customs Act and must be made within four years of the date of accounting.\n49. As stated in subsection 74(5) of the Customs Act , \"…a denial of an application for a refund under paragraph (1)( c .1), ( c .11), (e) , (f) or (g) on the basis that complete or accurate documentation has not been provided … is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.\" Therefore, a denial based on failure to provide documentation is not subject to any further request for re-determination under section 60 of the Act.\n50. However, in the event of such a denial, the importer may resubmit a request under paragraph 74(1) (f) of the Customs Act , provided they are still within the four-year time limit.\nAudits, verifications and penalties\n51. CBSA officers may perform periodic compliance verification audits or reviews under the authority of sections 42 and 42.01 of the Customs Act .\n52. Confirmation of the certification of actual use of the goods by subsequent owners may form part of such verifications.\n53. Goods found to have been incorrectly declared under a conditional tariff item, or diverted to a non-qualifying use, will be subject to a re-determination or further re-determination of the tariff classification.\n54. Any verification of the use of a conditional relief tariff item will consider only those goods that have been put into use by the importer, or have been sold, leased or disposed of in some manner after importation. The actual use of the goods that are still in the importer's inventory will not be at issue.\n55. In addition to the amount of duties owing, every person who fails to correct a declaration of tariff classification in accordance with subsections 32.2(2) of the Customs Act may be subject to a penalty under the Administrative Monetary Penalty System pursuant to section 109.1 of the Customs Act . Details are available in Memorandum D22-1-1: Administrative Monetary Penalty System .\nAdditional information\n56. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n57. An advance ruling may only consider the potential of the goods to satisfy the conditional relief requirements of a tariff item. An advance ruling does not impact the record keeping obligations including any obligations to demonstrate actual use nor does it impact the obligation that the importations actually satisfy the conditions for relief.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-5-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-5",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff – Subsection 2(1) and Note 3 to Chapter 99\n- Customs Act – Subsections 32.2(2) and 32.2 (6)\n- Diversion of Imported Goods Exemption Regulations – Sections 1, 2 and 3\n- Imported Goods Records Regulations\n- Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations – Section 2\nRelated D memoranda\n- Memorandum D11-8-6: Interpretation of Section 3 of the Imported Goods Records Regulations\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-2-1: The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD11-8-5 dated April 17, 2015\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch\nContact us\nContact border information services\nRelated links\n- CARM: The new way to assess and pay duties and taxes on imported commercial goods\n- Onboarding documentation",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-6",
+    "marginal_note": "Legislation",
+    "part": "Interpretation of Section 3 of the Imported Goods Records Regulations",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act\nCustoms Tariff\nImported Goods Records Regulations\nRefund of Duties Regulations",
+    "history": "",
+    "last_amended": "2020-03-12",
+    "current_to": "2020-03-12",
+    "citation": "Memorandum D11-8-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-6",
+    "marginal_note": "Guidelines and general information",
+    "part": "Interpretation of Section 3 of the Imported Goods Records Regulations",
+    "division": "",
+    "heading": "",
+    "text": "General considerations for the keeping of records regarding conditional relief tariff items\n1. While proof of actual use is not required to be provided at the time of importation, section 40(1) of the Customs Act (Act) requires that importers maintain records in respect of imported goods, make the records available upon request and answer truthfully any questions asked about the records.\n2. As specified in section 2(1) of the Imported Goods Records Regulations (Regulations), such records must be maintained for six years following importation.\nReleased free of duty\n3. Section 3 of the Regulations relates to imported goods “ that have been released free of duty or at a reduced rate of duty ” under a conditional relief tariff item (i.e., a tariff item under which the relief or reduction in the rate of duty is conditional on a particular use, or other requirement with respect to the goods). Thus, “ released free of duty or at a reduced rate of duty ” means that when goods are accounted for, at or after release, they are duty-free or subject to a reduced rate of duty.\n4. Section 32(1) of the Act requires that goods be accounted for, and all duties paid, prior to the release of goods. However, section 32(2) of the Act allows for goods to be accounted for after release in specified circumstances. The requirement to keep records that demonstrate that the goods are capable of satisfying any condition(s) for the relief of duty are entirely distinct and separate from whether such records actually demonstrate that the condition(s) of relief have been met. The documentation required to support a refund claim demonstrating that the goods have been used in the manner specified under a conditional relief tariff item is listed in paragraph 29 of the Refund of Duties Regulations\nSection 3(a)\n5. Section 3(a) of the Regulations requires the importer or owner of goods to maintain a certificate or other record that proves the actual use made of imported goods subject to the conditional relief of duties.\n6. Documentation to prove actual use must:\n- (i) identify the importation of the good (e.g., transaction number, applicable conditional relief tariff item number)\n- (ii) provide the user's name, address and occupation and\n- (iii) state the actual use made of the goods\n7. Imported goods subject to the conditional relief of duties that are sold by the importer to a purchaser that then uses them in a qualifying manner may still meet the conditions for the relief of duty. However, the importer must obtain and keep the required certificate or record signed by the purchaser affirming its use of the goods.\nParagraph 3(a.1)\n8. The Regulations were amended on April 1, 2015 , retroactive to June 28, 2013 to add Paragraph 3(a.1). It relates specifically and exclusively to goods that have been released free of duty when claiming the benefits of tariff item 9948.00.00. It stipulates that the record required to substantiate actual use under conditional relief under tariff item 9948.00.00 is “ an attestation signed by the person who imports the goods or causes them to be imported ”.\n9. The attestation of actual use must provide:\n- (a) the name, address and occupation of the person signing the attestation\n- (b) the intended use of the commercial goods and\n- (c) sufficient detail to confirm the goods meet the terms of tariff item 9948.00.00 (i.e., that they are “articles” and that they are “for use in” a good enumerated in the tariff item); see Memorandum D10-14-51 Tariff Classification Policy: Tariff Item 9948.00.00 for further details).\nSection 3(b)\n10. Section 3(b) of the Regulation requires that importers produce records that duties owing have been paid if goods that were imported duty-free , or a reduced rate of duty, were not used in a qualifying manner.\nAdditional Information\n11. Please consult Memorandum D11-8-5 Conditional Relief Tariff Items for further information about the use of conditional relief tariff items, including the documentary requirements for requests for refund.\n12. For certainty regarding the tariff classification of a product, importers may request an Advance Ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n13. An Advance Ruling does not in any way address the record keeping obligations including any obligations to demonstrate actual use nor, does it address the obligation satisfy the conditions for relief.\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2020-03-12",
+    "current_to": "2020-03-12",
+    "citation": "Memorandum D11-8-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-6",
+    "marginal_note": "Appendix",
+    "part": "Interpretation of Section 3 of the Imported Goods Records Regulations",
+    "division": "",
+    "heading": "",
+    "text": "Attestation\n(Insert the importer name, address and contact information) (Insert the broker or agent name and address [if applicable])\nDescription of Goods\n(Insert the description of the article [e.g., product name, model number, etc.])\nAttestation\nThe above described article is classified under (insert the tariff classification number), with the conditional relief benefits of 9948.\nI, (insert name of the individual signing the attestation) in the occupation of (insert occupation of the individual signing the attestation) hereby attest that the above described article has been imported into Canada to be “for use in” a good listed in 9948.\nDate: Signature:",
+    "history": "",
+    "last_amended": "2020-03-12",
+    "current_to": "2020-03-12",
+    "citation": "Memorandum D11-8-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-8-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-8-6",
+    "marginal_note": "References",
+    "part": "Interpretation of Section 3 of the Imported Goods Records Regulations",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9948.00 Legislative references: Customs Act Imported Goods Records Regulations Customs Tariff Refund of Duties Regulations Other references: D11-8-5 , D11-11-3 , D17-2-1 Forms B2 Superseded memorandum D: D11-8-6 dated August 19, 2015",
+    "history": "",
+    "last_amended": "2020-03-12",
+    "current_to": "2020-03-12",
+    "citation": "Memorandum D11-8-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html"
+  },
+  {
+    "id": "dmemo-D11-10-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-10-2",
+    "marginal_note": "Summary",
+    "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum outlines and explains a process to be adopted by the Canada Customs and Revenue Agency in the administration of a segment of the Customs and Excise Offshore Application Act (CEOAA). Specifically, this paper will identify seismic vessel activity and their reporting requirements to the CCRA . Procedures and monitoring processes covering seismic vessel activity in Canadian waters will be outlined and regional responsibility centres will be identified and defined.",
+    "history": "",
+    "last_amended": "2003-07-18",
+    "current_to": "2003-07-18",
+    "citation": "Memorandum D11-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-10-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-10-2",
+    "marginal_note": "Background",
+    "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity",
+    "division": "",
+    "heading": "",
+    "text": "1. As dictated by the Customs and Excise Offshore Application Act , the Tariff Classification and International Nomenclature Division (TCIND) responds to requests for \"duty exemptions\" based on information submitted by owners/contractors/oil and gas companies using seismic vessels and their agents.\n2. For a number of years, seismic survey vessels have been operating along Canada's Atlantic and, more recently, Arctic coastlines. These vessels are engaged in locating potential oil and gas drilling sites on the continental shelf. Most survey activities take place outside Canadian territorial waters (12-mile limit) but within the Canadian Economic Zone (200-mile limit). This distinction is important because if a vessel enters the 12-mile limit, or attaches itself to the seabed within the Canadian economic zone, the vessel would then be subject to duty.\n3. In order to operate along Canada's coastline, vessels require a coasting trade license, which is obtained through the Carrier and Cargo Policy Section of the CCRA . When an application for a coasting trade license is submitted to the Carrier and Cargo Policy Section, a request for a \"duty exemption\" is also submitted by the importer/agent to TCIND . Generally, when the Carrier and Cargo Policy Section issues a license, it is with the proviso that appropriate duties and taxes are paid.\n4. In the past, the applicant or their agent has submitted to TCIND , the name of the vessel, period of time it will be operating along the coastline, and the geographic coordinates of the seismic survey area. If the geographic coordinates are beyond Canadian territorial waters, a letter is issued by Customs advising the importer/agent that the vessel is not subject to a duty as long as it conforms to the appropriate regulations specified by the Customs and Excise Offshore Application Act .",
+    "history": "",
+    "last_amended": "2003-07-18",
+    "current_to": "2003-07-18",
+    "citation": "Memorandum D11-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-10-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-10-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity",
+    "division": "",
+    "heading": "",
+    "text": "5. The regions began to administer this program effective April 1, 2003 . The regions now have the authority to draft and sign the letters of approval (Appendix A). TCIND is responsible for developing the policy framework in consultation with the regions and stakeholders, and providing functional guidance to regional officers as required.\n6. Due to the interaction between the importer/agent and the Customs' regional office, the importer/agent sends their request under this program directly to the appropriate Customs region. Regional CCRA officials decide, based upon the criteria provided by the operator, whether or not the vessel is subject to duties, and respond by issuing a customized letter detailing this.\n7. A special \"letter of application\" (Appendix B) has been designed outlining the requirements expected by the Agency. This application letter is available at the CCRA regional offices. Importers/agents can then apply directly to the appropriate regional office for confirmation of dutiable status. The regional office, after reviewing all of the information provided by the importer/agent, will then draft, sign, and issue the letter on behalf of the CCRA .\n8. Operators should be aware that their activity and conformance to the terms of their letter from the CCRA will be monitored in a number of ways, including the use of an internet site entitled \"Innav.\" This site provides access to information on commercial marine traffic in Eastern and Northern Canada. This system will best suit our purposes for monitoring vessel activity and allow us to search for a given vessel; visualise the position of vessels on an electronic chart; and allow hyperlink access to internet sites of ports visited by the vessels.\n9. Since April 1, 2003 , regional officers are responsible for the following:\n- drafting and issuing letters of concurrence to the importer/agent - the regions will keep one proof for records purposes and fax a copy to: Carrier and Cargo Policy Section Import Process Division Operational Policy and Coordination Directorate Customs Branch Canada Customs and Revenue Agency 8th floor, 191 Laurier Avenue West Ottawa ON K1A 0L5 Telephone: (613) 954-7204 Facsimile: (613) 957-9717\n- responding to applications received from importers/agents - this includes verifying that the importers/agents have provided all information required;\n- providing information on CCRA and the CEOAA to interested parties;\n- consulting on an \"as needed\" basis with the Petroleum Boards - this includes occasionally referencing the Petroleum Boards' respective websites and reviewing field operations reports submitted by the seismic operators;\n- periodically monitoring for the exact whereabouts of any seismic vessel at any given time;\n- reporting (annually) on incidents of non-compliance.\n10. The importers/agent's will be responsible for providing the following information with their application:\n- vessel specifications, including the vessel's name, registry and ownership;\n- length of time the vessel will be conducting seismic activities in Canadian waters;\n- exact coordinates and map of grid/area of exploration; and\n- ship's itinerary detailing any planned docking in Canadian ports.\n11. Requirements\n- The importer/agent must submit their application at least 2 to 3 weeks before exploration activities commence.\n- Each application must be specific only for the vessel under contract.\n- The importer/agent can identify 2 or more exploration periods, but must provide specific criteria for all scheduled activities.\n- In the case of emergencies, i.e., unavailability of a seismic vessel, the importer/agent must make every attempt to contact the CCRA to inform them that the scheduled vessel will not be performing its activities. Subsequently, the letter of concurrence provided by the Department will be considered null and void.\n- The importer/agent must understand that, if the vessel is found to not conform to it's implied itinerary, the provisions of this letter will be revoked and all applicable taxes will be payable as soon as possible.\n- The importer/agent may apply by mail, fax or electronic correspondence.\nAppendix A\nImporter's/Agent's Name and Address\nFile Number Date\nDear XXXXXX:\nThis refers to your facsimile letter of XXXXXX, regarding the dutiable status of the seismic survey ship \" name of vessel .\"\nFollowing a review of the information before the Canada Customs and Revenue Agency, the \" name of vessel \" will not be subject to the assessment of customs duties. This is conditional that there will be no deviation from its' intended use for the following time period:\nNAME OF VESSEL - period vessel will be in Canadian waters (from month to month).\nAccordingly, the issuance of a coasting license in this instance would be made without regard to the criteria found in paragraph 4(1) (c) of the Coasting Trade Act (i.e. the payment of customs duties).\nIt should be noted that this decision only applies to the vessel indicated above. The dutiable status of other vessels wishing to operate on Canada's continental shelf will be determined on a case-by-case basis.\nShould you have any additional questions, please do not hesitate to contact me, at (XXX) XXX-XXXX .\nYours sincerely,\n(Name of Regional Officer) Client Services Officer Appropriate Region Canada Customs and Revenue Agency\ncc: Carrier and Cargo Policy Section\nAppendix B\nRegional Office Canada Customs and Revenue Agency\nDear XXXXXX (name of Regional Client Services Officer):\nThis is our application regarding the dutiable status of the seismic survey ship \"name of vessel.\"\nThe XXXXXX will be conducting a 2-D seismic survey in waters off the eastern coast of Newfoundland and on the Labrador Shelf, exclusively in the Continental Shelf Zone, from September 30, 2003 to December 30, 2003 .\nNAME OF VESSEL - period vessel will be in Canadian waters (from month to month)\nEXACT COORDINATES - include map of area of exploration\nVESSEL'S FULL ITINERARY - include details re: any planned visits to Canadian ports\nDeclaration that, during the course of its' operations, the vessel will at no time attach itself to the seabed and will not perform any operations in the Territorial Sea Zone.\nOur client has advised that during its' operations, the vessel will at no time attach itself to the seabed and will not perform any operations in the Territorial Sea Zone.\nBased upon this information, please advise if the \" XXXXXX \" will be subject to the assessment of customs duties during its operations and whether the issuance of a coasting licence can be made without regard to criteria found in section 4(1) (c) of the Coasting Trade Act , i.e. payment of customs duties and GST.\nWe look forward to hearing from you on this matter.\nYours sincerely,\n(Name of importer/agent)",
+    "history": "",
+    "last_amended": "2003-07-18",
+    "current_to": "2003-07-18",
+    "citation": "Memorandum D11-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-10-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-10-2",
+    "marginal_note": "References",
+    "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Policy and Interpretation Directorate Headquarters file: N/A Legislative references: Customs Tariff Customs and Excise Offshore Application Act Coasting Trade Act Oceans Act Customs Act Other references: N/A Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2003-07-18",
+    "current_to": "2003-07-18",
+    "citation": "Memorandum D11-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Legislation",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Australia Tariff and New Zealand Tariff Rules of Origin Regulations Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations Determination of Country of Origin for the Purpose of Marking Goods (non- CUSMA Countries) Regulations General Preferential Tariff and Least Developed Countries Tariff Rules of Origin Regulations Most-Favoured-Nation Tariff Rules of Origin Regulations Valuation for Duty Regulations",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Guidelines and general information",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n4. For the purposes of this memorandum, the following definitions apply:\nApplicant means the person requesting a National Customs Ruling Authorized Person any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, brokers, trade consultants) CARM CBSA Assessment and Revenue Management CARM Client Portal (CCP) an online interface allowing a registered user to submit and respond to an application for a ruling, in addition to its withdrawal, modification or revocation National Customs Ruling (NCR) is a written statement by the CBSA , outlining how the provisions of existing customs legislation would apply to goods to be imported into Canada Person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade Chain Partner (TCP) person with a business number (BN9) and a program identifier (RM) (e.g. 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.\nGeneral\n2. An NCR will provide instruction concerning the CBSA ’s valuation, origin (non-Free Trade Agreement preferential tariff treatment or Most–Favored Nation (MFN) tariff treatment), or marking programs. NCR s are provided as an administrative service for the convenience and guidance of importers, foreign exporters, and foreign producers.\nNote: As of July 1, 2020 , the CBSA provides country of origin marking of goods rulings, including those requested for goods to be imported from the United States or Mexico, through the NCR program. For more information, refer to Appendix C of this memorandum and Memorandum D11-3-1 , Marking of Imported Goods.\n3. Requests concerning the tariff classification of goods are to be submitted as requests for advance rulings, pursuant to Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n4. Requests concerning the origin of goods and their entitlement to a preferential tariff treatment under Canada’s free trade agreements (FTAs) are to be submitted as requests for origin advance rulings pursuant to Memorandum D11-4-16 , Advance Rulings for Origin Under Free Trade Agreements.\n5. The CBSA has developed CARM to provide registered Trade Chain Partners (TCPs) with the ability to electronically submit requests for ruling decisions to the CBSA and to view their rulings via the CARM Client Portal. CARM facilitates the rulings process by introducing information technology in submitting and receiving rulings requests, and subsequent execution, further information, modification, or revocation of a ruling decision.\nWho may Request an NCR\n6. An importer, foreign exporter or foreign producer of a good, or an authorized person thereof, may request a valuation, origin or marking NCR . The NCR will be issued to the applicant.\nNote: Any authorized person who wishes to transact business with the CBSA on behalf of another person is responsible for ensuring that the proper authority has been delegated to them as per the requirements referenced in Memorandum D1-6-1 , Authority to Act as an Agent, or Memorandum D1-8-1 , Licensing of Customs Brokers. If submitting the request for delegated authority through CARM , refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n7. A request for an NCR can be submitted through the CARM Client Portal by an existing registered TCP .\nNote: For ease of reference, the links to the CARM Client Portal and the CARM Client Support Help Desk can be found in the “Additional Information” section of this memorandum.\n8. The CBSA may initiate and publish an NCR of general application for tariff classification, valuation, origin or marking to ensure consistency in the interpretation of legislation and trade program requirements (e.g. in response to a request by industry or to reflect the findings of a general policy review, verification activity, or court decision).\nHow to Request an NCR\n9. The CBSA has set a standard for issuing an NCR within 120 days of receiving complete information. When laboratory or other particularly complex analysis is required, the standard shall remain at 120 days.\nNote: All correspondence throughout the NCR process will be via mail, by e-mail , or through the CARM Client Portal, depending on the method chosen by the applicant to communicate with the CBSA .\n10. If submitting through CARM , for information on the registration and account setup, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n11. Once the TCP has registered and created an account in CARM , they must follow the Completing Portal Setup steps to gain access to the CARM Client Portal, the interface used to submit an application for an NCR and where the application is processed. For more information, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n12. An NCR request can also be submitted in the form of a letter or an e-mail, in English or in French, and must be signed by the applicant or a person authorized by the applicant to make the request. The person who signs the application for an NCR should have knowledge of the goods pertaining to the request. The CBSA may decline the issuance of the NCR if these conditions are not fulfilled.\n13. The CBSA has enhanced the NCR program by publishing NCR s in their entirety, in both official languages on the CBSA website and with the applicant’s consent. Consequently, an applicant’s NCR request must include one of the consent to publish statements provided in Appendix D of this memorandum, to either grant or withhold consent to the publication of their NCR in its entirety on the CBSA website. Failure to provide either consent statement will result in the request for an NCR to be considered incomplete and declined.\n14. For the purposes of efficiency, the CBSA encourages the exchange of information by e-mail with the applicant. If an applicant chooses to exchange information by e-mail with the CBSA , they must provide a valid e-mail address as well as the consent to exchange information by e-mail with the CBSA statement found in Appendix E of this memorandum.\n15. A request must include a statement that indicates that, to the applicant’s knowledge, the issue in the request is not currently the subject of another/separate request for an NCR , a re-determination, a verification, an administrative review or appeal, a judicial or quasi-judicial review, and if so, a brief statement setting forth the status or disposition of the matter.\n16. A request must include a statement as to whether an NCR or other instruction on the issue had been requested previously from the CBSA and, if so, the result of any previous request.\n17. If the applicant is aware of any request for a re-determination , a further re-determination or a review or dispute of an NCR on an identical or similar good or, in the case of valuation, an import scenario that the CBSA , the Canadian International Trade Tribunal (CITT), or the courts have not yet decided/ruled on, the applicant must disclose this information in the request for an NCR .\n18. NCR requests should be sent by registered (traceable) mail or by e-mail to the responsible office of the Trade Operations Divisions. If the applicant has an office in Canada, the request should be sent to the office responsible for the region in which the applicant’s office is located; this also applies to non-resident importers who have an office in Canada. If the applicant does not have an office in Canada, the request for an NCR should be sent to the office responsible for the region that serves the area where the majority of importations are expected to occur. The regional CBSA office will redirect the request for an NCR , if required. A list of the regional offices for Trade Operations Divisions is available on the CBSA web site.\nNote: An applicant should not submit an NCR request for the same good in multiple regions, as it undermines the integrity and value of the NCR program. Upon its issuance by the CBSA , the NCR will apply throughout Canada, regardless of the region in which the applicant’s request was submitted and the region(s) into which the goods, that are the subject of the NCR , are ultimately imported. This will ensure consistent application of the NCR to imported goods.\n19. A valuation NCR will, based on the information provided by the applicant,\n- (i) address the issue in the applicant’s request and\n- (ii) provide instruction on the specific element(s) of the valuation legislation in the Customs Act (the Act) referenced in the request. For more information and instructions on requests for valuation NCR s, refer to Appendix A of this memorandum\nNote: Separate requests for valuation NCR s must be submitted to address importations made in different circumstances.\n20. An origin NCR will identify whether a good qualifies under a specific tariff treatment, aside from those established pursuant to Canada’s FTA s. For more information and instructions on requests for origin NCR s, refer to Appendix B of this memorandum.\n21. A marking NCR will indicate whether a good imported to Canada is required to be marked or not, the appropriate country to be indicated if marking is required, and the acceptable method and manner of marking the goods. For more information and instructions on requests for a marking NCR , refer to Appendix C of this memorandum.\n22. Requests for origin or marking NCR s must be limited to individual goods. However, a request involving the origin or marking of a range of goods may be considered if the goods in question are so similar that a decision on one model or style of the good can be considered representative of other models or styles. The decision to accept an origin or marking NCR request for a range of goods shall be made at the discretion of the CBSA , and no request will be accepted that would result in the issuance of an NCR for more than five separate goods produced by a single producer. Documents and correspondence that may be required in support of an origin or marking NCR request are provided for in Appendices B and C of this memorandum.\nNote: For those who have previously received a North American Free Trade Agreement (NAFTA) country of origin marking advance ruling, please note that the ruling and any modifications to the latter are only valid until June 30, 2020. For information on country of origin marking ruling requests, including those submitted under the Canada-United States-Mexico Agreement (CUSMA), refer to the instructions contained in Appendix C of this memorandum.\n23. At any time during the course of reviewing and processing an NCR request, the CBSA may solicit additional information from the applicant. The applicant will be given a period of 30 calendar days from the date of the letter (or such longer period as the letter may provide) to supply any additional information that is requested. If no response to the letter or through the CARM Client Portal is received within the time allotted, the NCR request will be closed administratively and considered withdrawn. If submitting through CARM , refer to the information on how to provide supplementary information in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n24. It is the applicant’s responsibility to provide complete and accurate information in support of the subject in the NCR request. The CBSA will not issue an NCR where the information provided is incomplete or inaccurate.\n25. In circumstances where the CBSA deems it unreasonable to require an applicant to gather and submit the information normally included with an NCR request (for example, requests for non-commercial “one-time only” importations), the CBSA will alternatively provide written instructions to the applicant in lieu of an NCR .\n26. A request for an NCR may be withdrawn by the applicant at any time before an NCR is issued either by mail, e-mail or through the CARM Client Portal. If submitting by mail or e-mail, the applicant must inform the CBSA office responsible for processing the NCR . Should the CBSA identify any issues in cases where an NCR request is withdrawn, the CBSA may later pursue the matter with the importer, foreign exporter or foreign producer, in respect of the NCR request.\nConfidentiality\n27. Any confidential business information contained in a request for an NCR or in a request for the review of an NCR will remain confidential. All information provided to the CBSA is protected from disclosure by section 107 of the Act. The only specific information with respect to an NCR that will be released to a party other than to the person to whom the ruling was issued, is whether a particular NCR number remains in effect or has been revoked or modified. Further information on the ruling must be obtained from the person to whom the ruling was issued. Alternately, if entitled to do so, a person may request that the CBSA issue them their own ruling on the subject. The CBSA will issue an NCR that contains confidential business information obtained by the CBSA from someone other than the applicant only with the permission of the owner of the confidential business information. However, if consent has been given to the CBSA to publish the NCR in its entirety, such information would be included.\nCircumstances where an NCR will be postponed\n28. Circumstances in which an NCR will be postponed include:\n- (a) where the request relates to an issue that is currently under a review by the CBSA , the CITT , or the courts\n- (b) where a verification is being conducted under section 42.01, and the outcome of the verification may affect the NCR request or\n- (c) the request involves an issue that is subject to legislative or regulatory amendment\n29. The CBSA authorizes an officer to postpone the issuance of an NCR in cases where policy interpretation is under review as a result of a legislative or regulatory change, a court decision or the implementation of an FTA .\n30. In cases of postponement of the issuance of the NCR , the CBSA will advise the applicant via the method chosen by the applicant to communicate with the CBSA , of the reasoning for the postponement, and when the process will resume.\nCircumstances where an NCR will not be issued and the request declined\n31. Circumstances in which it is not appropriate for the CBSA to issue an NCR include:\n- (a) where the request is hypothetical in nature\n- (b) where the request pertains to multiple goods such as the contents of commercial catalogues (except, in the case of a valuation NCR , to different goods imported in identical circumstances)\n- (c) where it is not possible to determine all the material facts (e.g., information required to determine the origin of the goods)\n- (d) where supplementary information was requested and not provided within 30 days or by a date as determined by the officer or\n- (e) where the request does not meet the requirements listed within this memorandum\n32. An NCR request will also be declined when a consent statement is not signed, an importer’s business number is not provided (where the applicant is an importer), or there is no signed authorization for representation (where the applicant is said to be an authorized person).\n33. An NCR will not be issued where necessary information is not provided in support of an applicant’s request. Refer to Appendices A, B and C of this memorandum for information that may be required to support an NCR request.\n34. The CBSA will inform the applicant in writing, via the applicant’s chosen method of communication, of the reason(s) why an NCR will not be issued. This does not preclude an applicant from submitting a new request which meets the conditions described in this memorandum.\nModification or revocation of an NCR\n35. An NCR is effective on the date on which it was issued, or on such a later date as may be specified in the NCR and will remain valid until it is either modified or revoked. At any time, the CBSA may review an NCR to confirm its continued validity. As a result of the review, the CBSA may retroactively modify or revoke an invalid or incorrect NCR . Should the CBSA believe it is necessary to modify or revoke an NCR , the applicant will be advised accordingly and invited to present additional information.\n36. If a modification is requested through CARM by the applicant, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n37. In cases of an NCR modification or revocation, the CBSA may, under its own initiative or upon receipt of a request from the applicant, delay the effective date of the modification or revocation for a period of up to 90 calendar days from the date of issue. Such a delay shall be granted to the applicant, provided they can demonstrate to the satisfaction of the CBSA that they relied in good faith and to their detriment on the NCR . The delay shall apply with respect to goods covered by the NCR that are imported by the applicant or any other person importing those goods directly from that applicant. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation tending to establish that contracts for, and production of goods to be imported after the modification or revocation, were arranged prior to the modification or revocation and shall specifically identify the NCR on which reliance is claimed.\n38. An application for postponement of the effective date of the modification or revocation should be made in writing, to the office that issued the modification or revocation, within 90 days from the issuance of the modification or revocation, or within 90 days of receipt of a reassessment of goods imported in the 90-day period after the issuance of a modification or revocation.\n39. A modification or revocation of an NCR issued may be applied retroactively to goods imported before the modification or revocation is issued in the following circumstances:\n- (a) there was a failure to act in accordance with the terms and conditions of the ruling, which might include, inter alia (i) a request for an NCR containing a misstatement or omission of material facts (ii) the ruling, although correct when issued, ceased to be correct at a later date because there was a change in the material facts or circumstances upon which the ruling was based and the CBSA was not notified. In such a case, the NCR may be retroactively revoked or modified to the date of the change in the material facts or circumstances\n- (b) the modification or revocation being to the benefit of the applicant who requested the ruling\nNote: It is the responsibility of the applicant to notify the CBSA of a change in material facts or circumstances.\n40. If, subsequent to an NCR being issued, the CBSA is notified or becomes aware that there is a change or omission to the material facts or circumstances on which the NCR was based, the CBSA is not required to honour the NCR with respect to goods produced after the change and may retroactively modify or revoke the NCR to reflect these changes or omissions. In these instances, the modified or revoked NCR would be considered in effect from the date of the initial importation of the good, or as specified in the modified NCR or revocation letter.\n41. In a similar fashion, should the CBSA discover that the NCR issued is incorrect due to a CBSA interpretive or administrative error, the NCR will be modified or revoked. In such instances, the CBSA will consider and treat the original incorrect NCR as being valid from the effective date of the original NCR , to the day before the effective date of the modified NCR or revocation letter.\n42. In the event an authorized person has submitted multiple NCR requests for the same good on behalf of multiple applicants and the authorized person receives conflicting NCR s, the authorized person must notify one of the CBSA Offices of the Trade Operations Divisions from which an NCR was received. The CBSA will immediately undertake a review of the NCR s and, as appropriate, modify or revoke the existing NCR s. Any modified NCR will indicate its effective date and will be valid from that date forward.\n43. Depending upon the reason for modification or revocation, an importer may be obliged to self-correct any incorrect declarations or may ask for a refund, retroactive from the revocation date of an NCR to a maximum of four years. For more information on corrections, refer to Memorandum D11-6-6 , “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty. For more information on refunds, refer to Memorandum D6-2-3 , Refund of Duties.\n44. If a CBSA , CITT , or court decision that conflicts with an NCR is reported to the CBSA in a request for a re-determination or further re-determination made under section 60 of the Act, and the subsequent decision supports the CBSA , CITT or court decision and not the NCR , a modified NCR will be issued that reflects the subsequent decision.\n45. Similarly, where an NCR is disputed and the subsequent decision made by the CBSA , the CITT , or any court, requires a change or revision to the NCR , that NCR will be modified or revoked. The modified or revoked NCR would be considered in effect from the date of the initial importation of the good, or as specified in the modified NCR or revocation letter.\n46. Where the CBSA determines that the information submitted in support of an NCR request differs from the facts in respect of importations subject to the NCR , the NCR will be revoked retroactive to its issue date and the CBSA will consider re-determination or enforcement measures provided for in the Act.\n47. The applicant will be advised of the results of the review and the validity of the NCR , via the method of communication chosen by the applicant. The 120 day service standard applies to a request for a modification of an NCR .\nReason to believe\n48. An NCR is considered to be a document providing specific information giving the importer “reason to believe” that a declaration is incorrect, in accordance with paragraph 1(e) of Memorandum D11-6-6 .\n49. When specific information that gives reason to believe was available to the importer before the NCR was issued, the importer has the obligation to make corrections to all incorrect declarations for same or similar goods that are the subject of the NCR , from the date on which the specific information was first available, up to a maximum of 4 years after the goods are accounted for.\nValidity of an NCR\n50. An NCR will be considered valid and will be honoured by the CBSA as long as the following conditions continue to apply to the ruling issued with respect to the subject goods or, in the case of valuation, the import scenario:\n- (a) all conditions in the ruling have been met and there were no misstatements or omissions of material facts relevant to origin or valuation\n- (b) the ruling has not been revoked or modified as a result of a dispute, determination, re-determination, further re-determination, or a change to the legislation upon which the NCR is based\n- (c) relevant CBSA legislation has not been amended\n- (d) an importation that has been accounted for in accordance with the instructions contained in an NCR is not successfully disputed or\n- (e) the duration of its applicability indicated in the NCR has not expired\n51. An NCR will apply only to the future importation of good(s) to which the ruling applies. As such, the information provided in support of the NCR request must relate to the anticipated future importation. For example, a request for an NCR on whether a good is entitled to MFA will not be considered if the information provided in support of the request relates only to a discontinued model of the good, or to a current model with requisite materials or production methods that differ from those to be represented in future importations.\nNote: It is the applicant’s responsibility to advise the CBSA of any changes to the information upon which an NCR was based.\n52. At the time of accounting for the goods, importers should indicate that they are in possession of a valid NCR by either attaching a copy of the NCR or by quoting the NCR (case) number on to their import documentation (i.e. Form B3-3 – Canada Customs Coding Form).\nConflicting rulings, re-determination and further re-determination\n53. An NCR will take precedence over any advice, opinion, etc., provided by the CBSA before or after the issuance of the NCR .\n54. If a person has been issued conflicting rulings or conflicting decisions under section 59, 60 or 61 of the Act for the same goods or, in the case of valuation, the same import scenario, the most recent decision will take precedence. If the original NCR requires a change or a revision, that NCR will be modified or revoked.\n55. In instances where the CBSA becomes aware of conflicting NCR s, re-determination or further re-determination , the Agency will immediately undertake a review of the issue and will, upon conclusion of that review, modify or revoke the incorrect ruling to resolve the matter.\n56. An importer, foreign exporter or foreign producer who disagrees with an NCR instruction may request an informal review before the importation of the good that is the subject of the NCR . The request should be made to the CBSA office that issued the NCR and should read “This is a request for an informal review of NCR (state the NCR (case) number)”.\nNote: The informal review process is not accessible through CARM . The request will need to be submitted in writing by mail or e-mail .\n57. The following information, as appropriate, must be provided in such a request:\n- (a) the number of the NCR that is the subject of the request or a copy of the NCR and\n- (b) the reason(s) for the request, including: (i) corrections to factual information about the goods (i.e. description, composition), including proof or substantiation, or in the case of a valuation NCR , to the factual information in respect of the legislated element(s) at issue (ii) arguments to contest the rationale provided by the CBSA in the NCR (iii) the number(s) of other similar or relevant NCR s and (iv) a statement that the goods, or in the case of a valuation NCR , the legislated element(s) at issue, are not the subject of a review or verification under the Act\n58. It is important to note that time standards for the submission of requests for self-correction or refund made under the Act are not protected during an informal review of an NCR for importations that have occurred since the NCR was issued. For more information regarding requests for self-correction or refund, refer to Memorandum D11-6-6 and D6-2-3.\n59. If the importation becomes the subject of a re-determination or verification under the Act before the informal review is completed, the CBSA will cancel the informal review. The applicability of the NCR on a going forward basis will be assessed as part of the re-determination or verification process.\n60. Where an NCR issued to a foreign exporter or foreign producer is modified or revoked, it will be the responsibility of the foreign exporter or foreign producer to inform the importer(s) of their goods of any changes to their NCR .\nDisputes\n61. An importer, foreign exporter or foreign producer who disagrees with the results of their NCR or informal review may challenge the decision by first importing and accounting for the goods in accordance with the NCR , and then submitting a Form B2 – Canada Customs – Adjustment Request, quoting in Field 37, the NCR (case) number and an explanation as to why the importer, foreign exporter or foreign producer believes the NCR (and therefore, the import accounting document) is incorrect. For more information regarding the adjustment process, refer to Memorandum D17-2-1 , The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request.\n62. Should the adjustment request be denied, a request for a re-determination or further re-determination under section 60 of the Act may be submitted as outlined in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency.\n63. Where an NCR is disputed and the subsequent decision made by the CBSA , the CITT , or any court, requires a change or revision to the NCR , that NCR will be modified or revoked as per the instructions above.\nThird party reliance on an NCR\n64. Although an importer may quote on their import declaration the number of an NCR that was issued to another specific importer, foreign exporter or foreign producer, the CBSA is not bound to recognize or adhere to the ruling’s content with regards to that importation. Quoting the NCR number on the import declaration will however, make the CBSA aware that there is an NCR which may relate to the goods or, in the case of valuation matters, the import scenario in question. Refer to Memorandum D17-1-10 , Coding of Customs Accounting Documents, specifically Field No. 22 – Description, for information on how to make reference to an NCR .\n65. Only the applicant to whom the NCR is issued may request a review or any revocation or modification of the NCR , and only the applicant will be notified if the NCR is revoked or modified by the CBSA . Additionally, only the applicant may request a postponement of the effective date of the revocation or modification of that NCR by up to 90 days. For these reasons, it is recommended that persons request their own NCR rather than rely on a ruling issued to another person.\nRecord retention and disposal\n66. The request for an NCR is subject to record retention and disposal procedures. The CBSA will retain the request for an NCR for a period of ten years at which time it may be disposed of in the appropriate manner. Should applicants wish to have their NCR request, and/or supporting literature returned to them, appropriate packaging, labelling, and postage must be provided to the CBSA at the time the request is made. The cost of returning the request to the applicant is at their expense.\nAdditional Information\n67. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\n68. For more information on CARM :\nCall toll free: 1-800-461-9999 (Option 2)\nFor the CARM Client portal login and the Onboarding documentation for managing rulings, refer to the website:\nhttps://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage\nIf further assistance or information is required, contact the CARM Client Support Help Desk by completing the web form at:\nhttps://contact.cbsa-asfc.cloud-nuage.canada.ca/csform-formulaire?lang=en_CA",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Appendix A",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Content of a valuation National Customs Ruling ( NCR ) requests\n1. The program described in this Appendix is administered by the CBSA for the convenience and guidance of importers, foreign exporters, and foreign producers with respect to customs valuation matters, and also to meet the requirements of Article 5.3, paragraph 1(b) of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and Article 7.5, paragraph 4(b) of the Canada-United States-Mexico Agreement (CUSMA).\n2. This Appendix outlines the requirements for obtaining an NCR relating to the valuation of imported goods. Such an NCR will provide information concerning the issue in the applicant’s request and instruction on the specific method(s) or element(s) of the valuation legislation in the Customs Act referenced in the request.\n3. The information requirements detailed below and throughout this memorandum are set out so that an applicant is aware of the extent of the specific information required. The CBSA retains the right to request any additional information required before issuing an NCR , or to decline the request as incomplete.\n4. A valuation NCR request must include the following information:\n- (a) the request should be marked “Attention: Valuation National Customs Ruling Request”\nNote: If submitting through CARM , refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n- (b) name, mailing address, and e-mail address of the applicant (if the applicant chooses to exchange information electronically). If the applicant is an importer, the importer’s business number must be indicated. If an authorized person is submitting an NCR request on behalf of an importer, foreign exporter or foreign producer, the full name and address of the importer, foreign exporter or foreign producer must be indicated. As well, the importer, foreign exporter or foreign producer must provide a written statement indicating that the person is duly authorized to submit the request to the CBSA , on their behalf. The NCR will be issued in the name of the importer, foreign exporter or foreign producer\n- (c) name and telephone number of a contact person. This person must be someone with full knowledge of the issue that is the subject of the NCR request\n- (d) a narrative explaining the commercial circumstances in respect of the legislated valuation element(s) at issue\n- (e) principal ports of entry through which it is anticipated the good(s) to which the NCR will apply will be imported\n5. Documents identified in the following list may be required to be submitted in support of a valuation NCR request:\n- (a) commercial invoices\n- (b) credit notes\n- (c) purchase order confirmations\n- (d) sale agreements, contracts or bills of sale\n- (e) letters of credit\n- (f) evidence of proof of payment\n- (g) quota or licensing agreements\n- (h) warranty agreements\n- (i) conditions of sale, for example, information relating to trade-ins\n- (j) agreements or written contracts (for example, CBSA agreements)\n- (k) information identifying the purchaser in Canada of the good in accordance with section 2.1 of the Valuation for Duty Regulations , agreements to provide assists and agreements between third parties with information supporting the value and/or apportionment of the assist\n- (l) royalty agreements\n- (m) trade mark agreements\n- (n) licence fee agreements\n- (o) copyright agreements\n- (p) evidence of freight costs\n- (q) details of rebates\n- (r) information relating to the proposed point of direct shipment\n- (s) information which substantiates the value of identical/similar goods and\n- (t) detailed calculations indicating the applicability of the transaction value of identical goods method, transaction value of similar goods method, deductive, computed, or residual value methods, as appropriate",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Appendix B",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Content of origin “ Non-Free Trade Agreement (FTA) Preferential Tariff Treatment” or “ Most-Favored Nation Tariff (MFN) Treatment” National Customs Ruling (NCR) requests\n1. This Appendix outlines the requirements for obtaining an NCR relating to the origin of a good to be accorded:\n- the General Preferential Tariff (GPT), the Least Developed Country Tariff (LDCT), the Commonwealth Caribbean Countries Tariff (CCCT), the Australia Tariff (AUT) or the New Zealand Tariff (NZT) treatment (i.e. non-FTA preferential tariff treatment) or\n- the MFA tariff treatment\nNote: The program described in this Appendix with respect to MFA tariff treatment is administered by the CBSA to satisfy the requirements of the World Trade Organization Agreement on Rules of Origin.\n2. The information requirements detailed below and throughout this memorandum are set out so that an applicant is aware of the extent of the specific information required. The CBSA retains the right to request any additional information required before issuing an NCR , or to decline the request as incomplete.\n3. An origin NCR request should be marked “Attention: [see paragraph 1 and indicate the tariff treatment sought] = National Customs Ruling Request”.\nNote: If submitting through CARM , refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n4. An origin NCR request must include the name, mailing address and e-mail address of the applicant (if the applicant chooses to exchange information electronically). Where the applicant is:\n- (a) the importer of the good, also include the importer’s business number, the name and address of the foreign exporter and, if known, the foreign producer of the good\n- (b) the foreign exporter of the good, also include the name and address of the foreign producer and importer of the good, if known or\n- (c) the foreign producer of the good, also include the name and address of the foreign exporter and importer of the good, if known\n5. Include the name and telephone number of a contact person. The contact person must be someone with full knowledge of the subject good and the circumstances of the importation under consideration.\n6. Indicate the principal port(s) of entry through which it is anticipated the good, that is the subject of the NCR request, will be imported.\n7. An origin NCR may only be issued to determine the originating status of a good in accordance with the rules of origin applicable to the tariff treatment to be claimed upon importation. If requested in writing, and should the CBSA have enough information to determine the tariff classification of the good, an advance ruling on the tariff classification may be issued (pursuant to Memorandum D11-11-3 , Advance Rulings for Tariff Classification) in conjunction with an NCR for origin.\n8. NCR requests concerning eligibility of a good under the GPT , LDCT , CCCT , AUT or NZT (i.e. non-FTA preferential tariff treatment) or MFA tariff, must contain information demonstrating that the rules of origin, proof of origin, and shipping conditions necessary to qualify for preferential tariff treatment provided for in the corresponding rules of origin regulations and D Memoranda, respectively have been met.\nNCR requests concerning eligibility of a good Tariff Treatment Rules of Origin Regulations D Memorandum GPT , LDCT General Preferential Tariff and Least Developed Countries Tariff Rules of Origin Regulations D11-4-2, D11-4-4 CCCT Commonwealth Caribbean Countries Tariff Rules of Origin Regulations D11-4-2, D11-4-5 AUT , NZT Australia Tariff and New Zealand Tariff Rules of Origin Regulations D11-4-2, D11-4-6 MFA Most-Favoured-Nation Tariff Rules of Origin Regulations D11-4-2, D11-4-3\n9. For origin NCR requests, the applicant must submit the following information:\n- (a) the tariff classification the applicant believes to be correct and the reasons for this belief, including, if available, a copy of a CBSA tariff classification ruling, or information indicating the following: (i) a full description of the good including, where applicable, trade names ( Note: Submission of only a trade name, part number, etc. is unsatisfactory and would result in the CBSA declining the NCR request) (ii) the composition of the good (iii) the tariff classification, origin and cost of production of all sub-assemblies and materials sourced outside of Canada (iv) a description of the manufacturing process for the good (v) a description of the packaging in which the good is ordinarily sold for consumption and of the packing required for the transportation of the good (vi) the anticipated use of the good and (vii) the manufacturer’s literature, drawings, photographs, schematics for the good\nNote: A sample of a good is not to be submitted with an NCR request. If a sample of a good is required, the applicant will be notified subsequent to the CBSA ’s receipt of the NCR request.\n- (b) the country where the good is finished in the form in which it is imported into Canada\n- (c) how the good will be shipped to Canada\n- (d) the identification of a consignee in Canada, if known\n- (e) whether the good will be transshipped, and if so, through what countries, and what operations (if any) the good will undergo during transshipment and\n- (f) the tariff treatment the applicant believes to be correct, and the reason(s) for this belief\nGPT and LDCT -specific information requirements\n10. The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (the Regulations) identify the requirements for a good to be deemed originating in a beneficiary country. If a good includes materials, parts or products that originate outside of the beneficiary country, a request must also contain a statement, completed and signed by the exporter of the good, that no more than 40% of the ex-factory price of the good is for costs incurred outside of one or more beneficiary countries or Canada, and must be accompanied by:\n- (a) the information required under paragraph 9 of this Appendix\n- (b) a list of all materials including their tariff classification, origin, value and description\n- (c) a list indicating the value of all costs included in the ex-factory price, as per Memorandum D11-4-4 , Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff, and a calculation of these costs expressed as a percentage of the ex-factory price and\n- (d) proof of origin of materials originating in the country where the good is manufactured or produced, or originating in any other beneficiary country\n11. The Regulations also identify the requirements for a good to be deemed originating in a Least Developed Country (LDC). If a good other than those set out in Parts A1 and B of Schedule 1 to the Regulations includes materials, parts or products that originate outside the LDC, an NCR request must also contain information showing that no more than 60% of the ex-factory price of the good is for costs incurred outside one or more LDCs or Canada, and must be accompanied by:\n- (a) the information required under paragraph 9 of this Appendix\n- (b) a list of all materials including their tariff classification, origin, value and description\n- (c) a list indicating the value of all costs included in the ex-factory price (as per Memorandum D11-4-4 ), and a calculation of these costs expressed as a percentage of the ex-factory price\n- (d) proof of origin of materials originating in the country where the good is manufactured or produced, or originating in any other LDC or Canada and\n- (e) calculations demonstrating that materials originating in a country set out in Schedule 2 of the Regulations that is not an LDC , do not have a combined value in excess of 20% of the ex-factory price of the good\n12. Schedule 1 to the Regulations groups certain textile and apparel goods into categories, with each category subject to a specific rule of origin. These rules delineate the manufacturing activities and where they must occur for a good to qualify under the LDCT . An NCR request must contain sufficient information demonstrating that the good satisfies its specific rule of origin. According to the specific rule of origin and Schedule 1 to the Regulations, the following information must be submitted:\n- (a) For seeking eligibility of a good under an LDCT specific rule for Apparel (i) identify the specific rule under which LDCT eligibility is being sought (for example, pursuant to paragraph 2(4)(a) of the Regulations) (ii) the information required under paragraph 9 of this Appendix (iii) a list of all materials including their tariff classification, origin, value and description (iv) a list indicating the value of all costs included in the ex-factory price (as per Memorandum D11-4-4 ) (v) proof of origin of materials originating in the country where the good is manufactured or produced (vi) the proof of origin of yarns used in the production of the fabric and (vii) the proof of origin of the fabric, or parts knit to shape\n- (b) For seeking eligibility of a good under the LDCT specific rule for Made-up Textile Articles: (i) identify the specific rule under which LDCT eligibility is being sought (for example, pursuant to subsection 2(6) of the Regulations) (ii) the information required under paragraph 9 of this Appendix (iii) a list of all materials including their tariff classification, origin, value and description (iv) a list indicating the value of all costs included in the ex-factory price (as per Memorandum D11-4-4 ) (v) proof of origin of materials originating in the country where the good is manufactured or produced (vi) the proof of origin of yarns used in the production of the fabric and (vii) the proof of origin of the fabric, or parts knit to shape\n13. For further guidance on the LDCT textile and apparel specific rules of origin, refer to Memorandum D11-4-4 .",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Appendix C",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Content of country of origin marking National Customs Ruling (NCR) requests\n1. This Appendix outlines the requirements for obtaining an NCR relating to the country of origin marking of a good.\nNote: The program described in this Appendix with respect to marking under the Most-Favored Nation (MFN) tariff treatment is administered by the CBSA to satisfy the requirements of the World Trade Organization Agreement on Rules of Origin.\n2. The information requirements detailed below and throughout this memorandum are set out so that an applicant is aware of the extent of the specific information required The CBSA retains the right to request any additional information required before issuing an NCR , or to decline the request as incomplete.\n3. A country of origin NCR request should be marked “Attention: Country of Origin Marking National Customs Ruling Request”.\nNote: If submitting through CARM , refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n4. A country of origin marking NCR request must include the name, mailing address and e-mail address of the applicant (if the applicant chooses to exchange information electronically). Where the applicant is:\n- (a) the importer of the good, also include the importer’s business number, the name and address of the foreign exporter and, if known, the foreign producer of the good\n- (b) the foreign exporter of the good, also include the name and address of the foreign producer and importer of the good, if known or\n- (c) the foreign producer of the good, also include the name and address of the foreign exporter and importer of the good, if known\n5. Include the name and telephone number of a contact person. The contact person must be someone with full knowledge of the subject good and the circumstances of the importation under consideration.\n6. Indicate the principal port(s) of entry through which it is anticipated the good, that is the subject of the NCR request, will be imported.\n7. A country of origin marking NCR will remain valid for three years from the date of issuance, provided that the facts and conditions, including the rules of origin or marking under which the NCR has been issued, remain unchanged.\n8. For country of origin marking purposes, an NCR request should also include an indication as to which of the following component(s) of the marking program is being requested:\n- component number 1: whether the goods are required to be marked\n- component number 2: the correct country of origin to be marked on the goods and/or\n- component number 3: the acceptable method and manner of marking the goods (e.g., size, location, printing, stenciling)\n9. It is mandatory that a request for a country of origin marking NCR include component number 1. Component numbers 2 and 3 will be considered as optional, however a request may be submitted which includes all three components.\n10. For purposes of whether the goods are required to be marked (component number 1), the request shall include:\n- (i) where the applicant is of the opinion that the goods may be exempt from marking as per the exemptions contained in Schedule II of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods ( Non- CUSMA Countries) Regulations , as applicable, the specific exemption number and a detailed explanation outlining the rationale for the application and\n- (ii) where possible, the item in the list of goods contained in Schedule I of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods ( Non- CUSMA Countries) Regulations , as applicable\n11. Where the request for a country of origin marking NCR includes the issue of what country/countries are to be marked on the goods (component number 2), the request shall also include:\n- (i) a listing of each material that is used in the production of the good\n- (ii) with respect to each material referred to in paragraph (i) that is claimed to be a domestic material, a complete description of the material, including the basis on which it is considered that the material is domestic\n- (iii) with respect to each material referred to in paragraph (i) that is a foreign material or the origin of which is unknown, a complete description of the material, including its tariff classification, if known and\n- (iv) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur\n12. Where the request for a country of origin marking NCR includes the issue of the method and manner of marking the goods (component number 3, e.g., size, location, legibility, etc.), the request shall include:\n- (i) If the goods are currently being produced, and there is some form of marking on the products, the following specific details regarding the method and manner of marking: the size of the country of origin marking contained on the goods in measurement of inches or millimeters a specific description as to where the country of origin marking is located on the good the method of marking being used (e.g., stamping, etching, engraving) the legibility of the country of origin marking used (e.g., colour of marking and background) if applicable, where abbreviations are used to represent the country of origin, provide the specific wording used and the language of the country of origin marking\n- (ii) any reasons, due to the nature of the goods, that certain methods of marking would not be suitable\n- (iii) an indication as to how the goods will be packaged and a specific description of the container to be used for shipping purposes\n- (iv) if known at the time of importation, the name and address of the ultimate purchaser, and a brief explanation as to what happens to the goods after importation, i.e., how the goods will be sold or distributed. If the name of the ultimate purchaser is not known at the time of importation, provide a brief explanation as to what happens to the goods after importation, i.e., how the goods will be sold or distributed\n- (v) if the words “Canada” or “Canadian” or any abbreviations thereof, or the name of any country or place other than the name of the country of origin of the goods appears on the goods: indicate the wording used and indicate the location(s) of all such wording on the goods\n- (vi) if the goods are iron or steel pipes or tubes, the following information should be provided: the inside diameter measurement of the goods in inches or millimeters the method of packaging that will be used and where the goods described have a critical surface finish, provide a description of the finish\nNote: Applicants should refer to Memorandum D11-3-1 , Marking of Imported Goods, to obtain additional information regarding the marking of iron or steel pipes and tubes.\n13. For information on the list of goods that are required to be marked, refer to Memorandum D11-3-1 .",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Appendix D",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Publication of the National Customs Ruling (NCR)\n1. The CBSA has enhanced the NCR program by publishing NCR s in their entirety, in both official languages on the CBSA website, and with the applicant’s consent. Consequently, an applicant’s NCR request must include one of the consent statement options provided below, to either grant or withhold consent to the publication of their NCR once it has been issued by the CBSA . The consent statement must be signed by the importer, foreign exporter, foreign producer, or an authorized person thereof. Failure to provide either consent statement will result in the request for an NCR to be considered incomplete and declined.\n2. Publishing NCR s benefits the trade community by establishing an easily accessible online repository of NCR s, providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the corresponding trade programs.\n3. It is important to note that NCR s are binding only between the CBSA and the applicant to whom the NCR is issued. While published NCR s are for reference purposes only, they provide meaningful guidance to the trade community, including foreign exporters and foreign producers in complying with Canada’s trade legislation. For these reasons, although there is no obligation for the applicant to do so, the CBSA encourages applicants to consent to the publication of their NCR .\nDisclaimer\nThere is no obligation on the applicant to consent to the publication of its NCR . A decision to not authorize its public release will neither have any bearing on any CBSA decision with respect to the NCR (s), nor any other adverse consequences in terms of the CBSA ’s processing of the applicant’s request.\n1) Consent to the publication of a National Customs Ruling\nI, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby give my consent to allow the Canada Border Services Agency (CBSA) to publish, on the CBSA ’s website, the entirety of the National Customs Ruling issued to me by the CBSA in respect of (Subject of the Request) , in both official languages.\nSignature Date\n2) Do not consent to the publication of a National Customs Ruling\nI, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby confirm that I do not give my consent to allow the Canada Border Services Agency (CBSA) to publish the National Customs Ruling issued to me by the CBSA in respect of (Subject of the Request) .\nSignature Date",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "Appendix E",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Request for exchange of information with the Canada Border Services Agency (CBSA) by e-mail\n1. The applicant must provide a valid e-mail address as well as their consent to the exchange of information with the CBSA by e-mail .\n2. An authorized person can present an exchange of information request to the CBSA by e-mail request on behalf of their client.\n3. The applicant who elects to use encrypted e-mail for processing their request is responsible to ensure the use of compatible software (Winzip and others).\n4. The applicant has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.).\n5. The request for exchange of information with the CBSA by e-mail , if granted, is valid for a single request for an NCR (including all communications relevant to the request).\n6. An applicant who does not clearly indicate their choice between encrypted or non-encrypted e-mail , or does not meet the required conditions, will have their request for an NCR processed using the regular exchange of information procedures (registered mail).\n7. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, in relation to the protection of the information exchanged by e-mail.\n8. The CBSA must obtain an electronic delivery/read receipt from the applicant for every document exchanged by e-mail during the NCR process. If it is not possible to obtain an electronic delivery/read receipt, other forms of acknowledgement will be considered valid ( e-mail , phone call, etc.)\n9. The reception date of the documents is deemed to be the date when the e-mail is sent.\n10. For more information on the procedures relating to the exchange of information with the CBSA by e-mail , please contact the Border Information Service (BIS) or a CBSA Trade Operations Division office.\nConsent Statement\n“I choose to communicate by {Non-Encrypted / Encrypted} **Please indicate your choice** e-mail with the CBSA during processing of the national customs ruling request. This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the NCR request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.”\nCase number (if already given by the CBSA ): Name of the good or relevant valuation method or element(s) subject to the NCR : Name of the applicant/authorized person: Business Name: Occupation/Title: Business Number (BN): Telephone number: E-mail address: Signature: Date:",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-1",
+    "marginal_note": "References",
+    "part": "National Customs Rulings",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act Australia Tariff and New Zealand Tariff Rules of Origin Regulations Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations Determination of Country of Origin for the Purpose of Marking Goods (non- CUSMA Countries) Regulations General Preferential Tariff and Least Developed Countries Tariff Rules of Origin Regulations Most-Favoured-Nation Tariff Rules of Origin Regulations Valuation for Duty Regulations World Trade Organization Agreement on Rules of Origin Other references D11-3-1 , D11-4-3 , D11-4-4 , D11-4-16 , D11-6-6 , D11-6-7 , D11-11-3 , D17-1-10 , D17-2-1 , D6-2-3 , D11-4-2 , D11-4-5 , D11-4-6 , D1-6 -1, D1-8-1 CARM Client Portal CARM Client Support Help Desk Form B2, Form B3-3 CBSA Trade Operations Divisions offices Canada-United States-Mexico Agreement Comprehensive and Progressive Agreement for Trans-Pacific Partnership Superseded memorandum D: D11-11-1 dated August 26, 2019",
+    "history": "",
+    "last_amended": "2021-05-28",
+    "current_to": "2021-05-28",
+    "citation": "Memorandum D11-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods Key content: When and how to apply for an advance ruling for tariff classification; how to withdraw an application; when the CBSA may decline to issue an advance ruling; appeals and requests for review; how to request modifications (changes) to an advance ruling. Keywords: CARM, imported goods, advance ruling, tariff classification, conditional relief tariff items, Import Control List, prohibited goods, reason to believe",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Rulings pertaining to origin, valuation, marking, and rulings for origin under free trade agreements Who may apply for an advance ruling General information on applications for advance rulings Applications for an advance ruling for tariff classification Publication of an advance ruling Application for an advance ruling for a conditional relief tariff item Advance ruling for goods included in the Import Control List (ICL) Advance ruling for Canadian International Trade Tribunal textile tariff relief investigations Prohibited goods Withdrawing an application for an advance ruling Declining to issue an advance ruling Postponing the issuance of an advance ruling Validity and applicability of an advance ruling Reason to believe and corrections Request for review Appeal to the Canadian International Trade Tribunal Conflicting rulings, re-determinations and further re-determinations Modification or revocation of an advance ruling and goods affected Request for a modification or validation of an advance ruling Record retention and disposal Confidentiality\n- Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling\n- Appendix B: Publication of the advance ruling\n- Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA)\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- remove subparagraph 51(b), which states that the CBSA may decline to issue a ruling where the applicant has already been issued a national customs ruling (NCR) or a decision for the same goods subject to the application\n- reflect changes introduced by CBSA Assessment and Revenue Management (CARM), specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding documentation under the Related links section\n- include a link to the CARM web page under the Related links section\n- delete the Additional information section\nThe changes relating to CARM do not affect or change any of the existing policies or procedures.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of this memorandum, the following definitions apply:\nApplicant Person under whose name the advance ruling is issued. Advance ruling Tariff classification advance ruling of goods, issued under paragraph 43.1(1)(c) of the Act Authorized agent Any person who is authorized to transact business with the CBSA on behalf of the importer of the goods in Canada, or the exporter or producer of those goods outside of Canada (customs broker, trade consultant, etc.) CARM CBSA Assessment and Revenue Management ( CARM ) is a system that aims to transform the importation process. The clients will have access to the CARM Client Portal, an innovative self-service tool that modernizes how the trade community interacts with the CBSA . CARM Client Portal ( CCP ) Online client interface allowing a registered user to submit, view, and respond to the processing of the application for an advance ruling or request its withdrawal, or a modification of an advance ruling. Person An individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind. Same goods Identical goods and other models/styles of goods that have the same purpose/function as the goods that are the subject of the advance ruling, that differ in a manner (e.g., size, colour, capacity, etc.), but that are classified under the same 10-digit tariff classification number. Trade chain partner ( TCP ) Person, such as an authorized agent, importer of goods in Canada, foreign exporter, foreign producer, lawyer, accountant, carrier, foreign vendor, shipping agent, and marine agent. Trade consultant Non-licensed third party individual, partnership or corporation that provides assistance to the trade community for managing trade activities by acting as an agent for a TCP .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Rulings pertaining to origin, valuation, marking, and rulings for origin under free trade agreements\n1. An application for a ruling pertaining to origin (Most-Favored-Nation Tariff or non-Free Trade Agreement ( FTA ) Preferential Tariff Treatment), valuation, or marking is to be made as a request for a national customs ruling (NCR), pursuant to Memorandum D11-11-1: National Customs Rulings .\n2. An application for a ruling on the origin of goods and their entitlement to a preferential tariff treatment under Canada’s FTA s is to be made as a request for an advance ruling pursuant to Memorandum D11-4-16: Advance Rulings For Origin Under Free Trade Agreements .\nWho may apply for an advance ruling\n3. Pursuant to the Tariff Classification Advance Rulings Regulations , an application for an advance ruling in respect of goods proposed to be imported may be made by any member of the following classes of persons:\n- importers of goods in Canada\n- persons who are authorized to account for goods under paragraph 32(6)(a) or subsection 32(7) of the Act; and\n- exporters or producers of those goods outside of Canada.\n4. The CBSA requires a written authority or a delegated authority in the CARM Client Portal ( CCP ) to act as agent when a person wishes to submit an application for an advance ruling on behalf of another person under paragraph 43.1(1)(c) of the Act. Any person who wishes to transact business with the CBSA as the agent of another person is responsible for ensuring that the proper delegated authority has been granted. When an application is submitted by an authorized agent on behalf of another person, the term “applicant” always refers to the person under whose name the ruling is issued. The advance ruling will always be issued under the applicant’s name. For more information, refer to Memorandum D1-6-1: Authority To Act As an Agent , or to the Delegation of Authority User Guide, accessible via the Onboarding documentation link in the CARM Client Portal ( CCP ) main page, provided in the Related links section of this memorandum.\nGeneral information on applications for advance rulings\n5. An application for an advance ruling may be submitted using one of these three methods: via the CCP , by e-mail, or by mail. It must include the information listed in Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Refer to each section dedicated to these methods for more information.\n6. According to section 3 of the Tariff Classification Advance Ruling Regulations , “an application for an advance ruling shall be made not less than 120 days before the proposed date of importation of the goods.” Therefore, the CBSA has set a 120-day service standard for issuing an advance ruling, provided that sufficient information has been received, and will seek to issue the ruling within a shorter period if possible. If an application for an advance ruling is made less than 120 days before the importation of the goods subject to the application, or if supplementary information is required during the processing of the application, the CBSA cannot guarantee that the advance ruling will be issued before the date of the importation of the goods. Although the CBSA encourages TCP s to submit an application for an advance ruling, an advance ruling is optional and not required to import goods.\n7. If information is missing from the application for an advance ruling, the CBSA may, during its preliminary review, request supplementary information from the applicant or their authorized agent, including that a sample be sent for a CBSA laboratory analysis to obtain the composition of the goods. The request will be sent to the applicant or to their authorized agent via the applicant’s chosen method of communication. In that case, the 120-day service standard calculation will begin upon receipt of the supplementary information (e.g., a CBSA laboratory analysis report, detailed product information, etc.), provided that the information required to issue a ruling has also been submitted.\n8. The CBSA may also, beyond the preliminary review period, request supplementary information from the applicant or their authorized agent. In that case, the period of time taken between the CBSA sending the request for supplementary information and receiving the required supplementary information (e.g., a CBSA laboratory analysis report, detailed product information, etc.), will not be counted as part of the 120-day service standard calculation.\n9. The applicant or their authorized agent will be given a period of not less than 30 days from the date of the request for supplementary information to provide the requested information, or to comply with the requirements referred to in the request (e.g., provide a sample). If no response is received within the prescribed period, or if the information provided is insufficient, the CBSA may decline to issue the advance ruling.\n10. An application for an advance ruling is to be submitted for a single good and the advance ruling rendered for those goods will only apply to goods that meet the definition of “same goods” as found in paragraph 1 above. An additional application for an advance ruling should be submitted for goods that do not meet the definition of “same goods.”\n11. If an applicant or an authorized agent has difficulty obtaining proprietary information from the exporter or producer of the goods outside of Canada, they may ask for an analysis report from a private laboratory or request that the exporter or producer of those goods outside of Canada send the information directly to the CBSA . All information provided to the CBSA is protected by restrictions on use and disclosure as outlined in section 107 of the Act.\n12. The CBSA reserves the right to validate the accuracy of any information provided by the applicant or their authorized agent.\n13. The applicant or their authorized agent must not send a sample to the CBSA laboratory without having first received a request from the CBSA and are asked to advise the latter when the sample has been sent. If the goods are hazardous, the goods’ material safety data sheet must be sent to the office responsible for the processing of the application for an advance ruling, and the sample shipped directly to the CBSA laboratory.\n14. The CBSA will give consistent advance rulings with respect to applications for advance rulings based on facts and circumstances that are identical in all material respects and shall provide the reasons for the advance ruling.\n15. The person to whom the advance ruling was given (the applicant) or the authorized person must advise the CBSA if the material facts or material circumstances (e.g., composition of the goods) upon which the original ruling was based have changed.\nApplications for an advance ruling for tariff classification\nVia the CARM Client Portal\n16. The CARM Client Portal ( CCP ) provides registered importers and authorized agents with the ability to electronically submit an application for an advance ruling to the CBSA and to view these rulings. This process facilitates the application, and subsequent processing, modification, or revocation of advance rulings.\n17. The CBSA encourages TCP s to use the CCP to submit applications for advance rulings.\n18. An application for an advance ruling can be submitted via the CCP by registered CARM users having a business number ( BN9 ) and a program identifier ( RM ) (e.g., 123456789RM0001), including importers of goods in Canada, customs brokers, and trade consultants. A TCP that does not have a BN9 and RM can still submit the application by e-mail or mail in accordance with the procedures outlined in the By e-mail or by mail section of this memorandum.\n19. A TCP that wishes to submit an application for an advance ruling via the CCP , but does not yet have a BN9 and RM , must first obtain one from the Canada Revenue Agency, whose contact information can be found via the link provided in the Related links section of this memorandum. Once they have been issued a BN9 and RM , a TCP may register and create a CCP Account under one of the TCP types described above.\n20. Once the TCP has registered and created an account in CARM , they must follow the completing portal setup steps to gain access to the CCP , which is used to submit an application for an advance ruling and where the application is processed. To do so, once the TCP has created the user account in the CCP , they must link it to an existing business account. Then, the TCP can get access to a business account or request access to a business account as an employee.\n21. The advance ruling, when the application has been submitted by an importer, will be issued in their name and will be available under their business account in the CCP . When the application has been submitted by an authorized agent on behalf of an importer, the advance ruling will be issued in the name of the importer and will be available under the importer’s business account in the CCP . The authorized agent will have access to the ruling as long as the appropriate authority and system access are granted.\n22. For questions related to registration in CARM or access to the CCP , refer to the CCP Guide accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n23. An authorized agent who wishes to act on behalf of an existing TCP and under their business account (with a BN9 and RM ) must request access to the desired business account from the TCP . Please note that only a TCP with a valid CARM account may delegate access to their business account to a person who is authorized to act on their behalf.\n24. Trade consultants may create a business account in the CCP but will require a business number ( BN ) and a special importer/exporter program ( RM ) account number. To make an access request to the CCP , trade consultants must contact the CARM Client Support Helpdesk ( CCSH ) by completing the web form found at the link provided in the Related links section of this memorandum. An existing TCP may authorize the trade consultant to act on their behalf provided that the TCP has given them the appropriate Delegation of Authority.\n25. For questions related to the delegation of authority in the CCP , refer to the Delegation of Authority User Guide accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n26. For more information on how to submit an application for an advance ruling through CARM , refer to the User Guide - Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n27. If further assistance is required, contact the CCSH by completing the web form, or contact the border information service ( BIS ). The link to the web form can be found in the Related links section and the link to BIS can be found in the Contact us section of this memorandum.\nBy e-mail or by mail\n28. An application for an advance ruling has to be made in the form of an e-mail or a letter, in English or French, and must be signed by the applicant or their authorized agent. The person who signs the application for an advance ruling should have sufficient knowledge of the goods pertaining to the application.\n29. The applicant or their authorized agent who chooses to exchange information with the CBSA by e-mail must indicate, in the request for exchange of information by e-mail, their choice between encrypted and non-encrypted e-mail. This request may be made when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant or their authorized agent may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail, if applicable, at any time during the processing of the application for an advance ruling.\n30. The request for exchange of information by e-mail must meet the required conditions set by the CBSA . These conditions are described in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) . 31. An applicant or their authorized agent who does not indicate clearly in the request their choice between encrypted and non-encrypted e-mail, or whose request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail). 32. If the applicant has an office in Canada, the application for an advance ruling should be sent to the appropriate CBSA Trade Operations Division office responsible for the region where the applicant’s books and records are kept. This also applies to a non-resident importer who has an office in Canada. If the applicant does not have an office in Canada, the application for an advance ruling should be submitted to the CBSA Trade Operations Division office responsible for the region where the majority of importations are expected to occur. The CBSA Trade Operations Division office will redirect the application for an advance ruling if required and the service standard calculation will not start prior to the reception of the application by the appropriate office. The application for an advance ruling should be marked “Attention: Application for Tariff Classification Advance Ruling”. Please refer to Trade Operations Divisions: Mail and email addresses . 33. The advance ruling, when the application has been submitted by an importer of goods into Canada, an exporter or producer outside of Canada, will be issued in their name and will be sent to them via the applicant’s chosen method of communication. 34. The advance ruling, when the application has been submitted by an authorized agent on behalf of an importer of goods into Canada, an exporter or producer outside of Canada, will be issued in the name of the importer, exporter or producer and sent to them via the applicant’s chosen method of communication. The authorized agent will receive a carbon copy of the advance ruling issued in the name of their client. 35. For more information on the content and conditions of an application for a tariff classification advance ruling, refer to Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Publication of an advance ruling 36. Publication of advance rulings relating to the tariff classification of goods benefits the trade community by establishing a comprehensive online repository of advance rulings, thus providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the trade programs. Although there is no obligation to do so, the CBSA encourages the applicant or their authorized agent to consent to the publication of the advance ruling, which will allow the CBSA to publish it on its website, at the link found in the Contact us section of this memorandum. 37. The applicant or their authorized agent must indicate if they give or do not give their consent to the publication of the advance ruling and any of its future modifications. For applications for an advance ruling submitted via the CCP , this is made directly in the CCP . For applications submitted by e-mail or by mail, it is required to complete and submit Appendix B: Publication of the advance ruling with the application. Failure to provide one of the consent statements will result in either a request for supplementary information or the application for an advance ruling being declined. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum. 38. Published advance rulings are for reference purposes only, since a ruling applies only to importations made by the persons and under the circumstances mentioned in the Validity and applicability of an advance ruling section of this memorandum. For this reason, the CBSA encourages persons to apply for their own advance ruling. Application for an advance ruling for a conditional relief tariff item 39. The conditions specified in a conditional relief tariff item often relate to some action or use of the goods that can only be executed and confirmed after the importation of the goods. The applicant or their authorized agent can include, in the application for an advance ruling, a request regarding the eligibility of the goods for a conditional relief tariff item under Chapter 99 of the Customs Tariff , in addition to the request for a tariff classification number under Chapters 1 to 97. If it is determined that the goods, based on the information provided at the time the application for an advance ruling is submitted, may meet the condition(s) of relief set out in the Chapter 99 tariff item, the advance ruling will state that the goods may qualify for the relief and will be subject to all requirements specified in the Customs Tariff , the Act, and any relevant regulations, as well as Memorandum D11-8-5: Conditional Relief Tariff Items , and any other memorandum which may apply, including proof of actual use and the obligation to report diversions from the qualified use. 40. When the CBSA issues an advance ruling for goods that may qualify for a conditional relief tariff item found in Chapters 1 to 97 of the Customs Tariff , the advance ruling will provide two classification numbers: the classification number that applies if the condition(s) of relief is (are) met, and the classification number that applies if the condition(s) of relief cannot be met. Advance ruling for goods included in the Import Control List ( ICL ) 41. Persons interested in importing goods identified on the Import Control List , as provided for under the Export and Import Permits Act , are encouraged to apply for an advance ruling for tariff classification. For example, it may facilitate the application for import permits from Global Affairs Canada for the importation of agricultural goods subject to tariff rate quotas. 42. Since the quota status relative to particular customs transactions of agricultural goods is not known at the time of issuance of the advance ruling, both the “within access” and “over access” tariff classification numbers will be provided in the advance ruling. For more information, refer to Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) . Advance ruling for Canadian International Trade Tribunal textile tariff relief investigations 43. The Canadian International Trade Tribunal ( CITT ) investigates requests from domestic producers for tariff relief on imported textile inputs that they use in their production operations, and makes recommendations to the Minister of Finance in respect of those requests. For more information, please contact the CBSA border information service ( BIS ) at the coordinates in the Contact us section of this memorandum. Prohibited goods 44. An advance ruling will be issued for goods that are classified under tariff items 9897.00.00 or 9898.00.00 , except for cases of goods mined, manufactured or produced wholly or in part by prison or forced labour. In such cases, the advance ruling will only include the classification number of the goods under Chapters 1 to 97 of the Customs Tariff and will not provide a decision related to the use of prison or forced labour in the mining, manufacturing or production of the goods. 45. Persons that are having difficulty determining whether goods may be classified under tariff items 9897.00.00 or 9898.00.00 , except for cases of goods mined, manufactured or produced wholly or in part by prison or forced labour, should submit an application for an advance ruling for tariff classification. The advance ruling will advise the applicant or their authorized agent whether such goods are prohibited from importation into Canada. The complete text of these tariff items can be obtained from the Customs Tariff . For more information, refer to the D9 Series of Memoranda: Prohibited Importations , and Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices . 46. Persons are responsible for ensuring that all goods they import or are planning on importing into Canada comply with Canadian legislation. It is the responsibility of the importing person to conduct due diligence on its supply chains to ensure that the goods they import into Canada have not been mined, manufactured or produced wholly or in part by prison or forced labour. For more information, refer to Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour . 47. Persons that are having difficulty determining whether goods may be classified under tariff item 9899.00.00 should make a request for an advance review by contacting the Prohibited Importations Unit ( PIU ) at Headquarters at piu-uip@cbsa-asfc.gc.ca . A person may submit, prior to the importation, a sample of the goods to the PIU for review and an official from the Unit will then provide an opinion regarding the admissibility of those goods into Canada. For more information, refer to Memorandum D9-1-1: Canada Border Services Agency’s Policy on the Classification of Obscene Material and Memorandum D9-1-15: Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason . 48. The CBSA reserves the right to revoke an advance ruling if the goods are determined to be non-compliant with Canadian legislation. Withdrawing an application for an advance ruling 49. An application for an advance ruling may be withdrawn by the applicant or their authorized agent at any time before the ruling is issued. To do so, they must inform the CBSA office responsible for processing the advance ruling via the applicant’s chosen method of communication. The CBSA will then proceed with the withdrawal request and advise the applicant and their authorized agent that the application for an advance ruling is considered withdrawn. 50. For more information on how to withdraw an application for an advance ruling submitted via the CCP , refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. Declining to issue an advance ruling 51. The CBSA may decline to issue an advance ruling in certain circumstances, including: the application for an advance ruling relates to hypothetical goods (goods that do not exist); it is not possible to determine all the material facts (i.e., the information provided is insufficient to classify the goods); the application for an advance ruling pertains to more than a single good, such as the entire contents of a commercial catalogue; supplementary information requested from the applicant or their authorized agent was not provided to the CBSA within the specified period; or the application for an advance ruling does not meet the required conditions described in Appendix A of this memorandum. 52. In cases where the CBSA declines to issue the advance ruling, the applicant and their authorized agent will be advised of this decision either by e-mail, mail, or via the CCP , depending on the applicant’s chosen method of communication. 53. The fact that the CBSA has declined to issue an advance ruling does not preclude an applicant or their authorized agent from submitting a new application once the reasons for which the issuance of the advance ruling was declined are no longer applicable and provided that the new application meets the conditions described in Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Postponing the issuance of an advance ruling 54. Pursuant to the Tariff Classification Advance Ruling Regulations , an officer may postpone the issuance of an advance ruling in respect of goods where goods, other than those for which an application for an advance ruling was made, are the subject of one of the following processes, the result of which is likely to affect the advance ruling: a verification under section 42.01 of the Act; a review, re-determination or further re-determination of tariff classification under section 59, 60 or 61 of the Act, as the case may be; or a hearing before the Canadian International Trade Tribunal or any court. 55. The CBSA may postpone the issuance of an advance ruling in cases where policy interpretation is under review as a result of the circumstances noted in the paragraph above, as well as following a legislative or regulatory change. 56. In cases of postponement of the issuance of the advance ruling, the CBSA will advise the applicant and the authorized agent via the applicant’s chosen method of communication. The applicant or their authorized agent will also be advised when the reason of the postponement will no longer be applicable and that the processing of the application for the advance ruling will resume. Validity and applicability of an advance ruling 57. An advance ruling is effective either on the date on which it is issued, or on such a later date as may be specified in the advance ruling. 58. An advance ruling will apply to the same goods to those that are the subject of the advance ruling, as per the definition of “same goods” found in paragraph 1 above, and will be honoured by the CBSA only when importations of the goods subject to the ruling are made by one of the following persons: the person to whom the advance ruling was given (the applicant); persons importing the goods subject of the advance ruling directly from the person to whom the advance ruling was given (the applicant) (i.e., where the applicant is an exporter or producer of the goods outside of Canada); persons importing the goods subject of the advance ruling and selling the same goods directly to the person to whom the advance ruling was given (the applicant). 59. An advance ruling will be considered valid and will be honoured by the CBSA as long as the following conditions continue to apply to the advance ruling issued with respect to the subject goods: there is no change in the material facts, material circumstances or laws of Canada on which the ruling is based; the person to whom the advance ruling was given has acted in accordance with the ruling; and it has not been revoked. 60. It is recommended that the importer quote the advance ruling number (case number) in the appropriate area on the Commercial Accounting Declaration ( CAD ). 61. Although an importer of the goods into Canada may quote, in the CAD , an advance ruling case number that was given to another person, the CBSA is not bound by the decision found in the advance ruling with regards to that importation, unless the goods have been imported by the persons and under the circumstances mentioned in paragraph 58 and 59 above. For this reason, it is recommended that persons submit an application for an advance ruling for their own use rather than rely on a ruling issued to another person. Reason to believe and corrections 62. According to section 32.2 of the Act, as indicated in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty , an advance ruling addressed directly to a person is considered a document containing specific information regarding the tariff classification of goods that gives this person “reason to believe” that a declaration is incorrect. For the purposes of the obligation to make corrections to incorrect declarations, the advance ruling applies to goods that are “same” or that are “similar” to the goods that are the subject of the advance ruling. 63. When specific information that gives “reason to believe” was available to the person prior to the issuance of the advance ruling, the person has the obligation to make corrections to all incorrect declarations for same and similar goods that have been made from the date the specific information was first available, up to a maximum of 4 years after the goods are accounted for, as per section 32.2 of the Act. Request for review 64. According to subsection 60(2) of the Act, a person may request a review of an advance ruling made under section 43.1 of the Act, within ninety days after it is given to the person. This date may not be the same as the ruling’s effective date. 65. The person to whom a modification or a revocation of an advance ruling is given (the applicant) or their authorized agent may request a review of the modification or the revocation of an advance ruling under subsection 60(2) of the Act. 66. When an advance ruling is given to an exporter or producer of goods outside of Canada, the importer of the goods in Canada cannot request a review of the advance ruling, nor will they be notified if the advance ruling is modified or revoked. 67. For more information on requests for a review made under subsection 60(2) of the Act, refer to Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency . Appeal to the Canadian International Trade Tribunal 68. The person to whom the advance ruling was issued under paragraph 60(4)(b) of the Act may file an appeal to the CITT under section 67 of the Act within 90 days of the date of that decision if they are aggrieved by that CBSA decision. Conflicting rulings, re-determinations and further re-determinations 69. In cases where the applicant has been issued conflicting national customs rulings, advance rulings rendered under section 43, re-determinations or further re-determinations rendered under sections 59, 60, 61 of the Act, the applicant should advise the CBSA . 70. When the CBSA is advised or becomes aware that national customs rulings, advance rulings, re-determinations or further re-determinations are conflicting, the CBSA may undertake a review of the issue and will, upon conclusion of that review, revoke or modify the incorrect ruling(s) or decision(s) to correct the issue. Modification or revocation of an advance ruling and goods affected 71. The CBSA may review an advance ruling at any time following its issuance. 72. As a result of the review and as stated in the Tariff Classification Advance Ruling Regulations , an officer may modify or revoke an advance ruling in respect of goods where: the advance ruling is based on an error of fact or in the tariff classification of the goods; the advance ruling must conform with a decision of a Canadian court or tribunal or a change in the laws of Canada; there is a change in the material facts or material circumstances on which the advance ruling is based; the President revises an advance ruling under paragraph 60(4)(b) of the Act. 73. Subject to this section, the modification or revocation of an advance ruling is effective on the date on which the modification or revocation is issued, or on such later date as specified in the modified or revoked ruling. 74. A modification or revocation of an advance ruling will be effective on the date it is issued. However, the CBSA may, upon request by the applicant or on its own initiative, postpone the effective date of such a modification or revocation for a period of up to 90 calendar days from the date of issuance pursuant to section 16(1) of the Tariff Classification Advance Rulings Regulations . Such a postponement shall be granted to the applicant provided they can demonstrate, to the satisfaction of the CBSA, that they relied in good faith and to their detriment on the advance ruling. 75. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation which establish that contracts for, as well as the production of goods to be imported after the modification or revocation of the advance ruling, were arranged prior to the modification or revocation, and shall specifically identify the advance ruling on which reliance is claimed. 76. A modified ruling containing a new postponed effective date, if applicable, will be issued to an applicant requesting such a postponement of the effective date of an advance ruling pursuant to subsection 16(1) of the Tariff Classification Advance Rulings Regulations . 77. An application for postponement of the effective date of the modification or revocation should be made via CARM by using the “Modify” function in the CCP , or sent by e-mail or by mail to the office that issued the modification or revocation of the advance ruling, within 90 days from the issuance of the modification or revocation. 78. A modification or revocation of an advance ruling applies to goods that are the subject of the advance ruling and are imported on or after the effective date of the modification or revocation. 79. The modification or revocation of an advance ruling also applies to goods imported before the effective date where the modification or revocation is: To the detriment of the person to whom the advance ruling was given and that person has not acted in accordance with the advance ruling; or To the benefit of the person to whom the advance ruling was given. 80. The person to whom the advance ruling was given (the applicant) may have to make corrections to incorrect declarations or may apply for refunds of duties when the modification or revocation also applies to goods imported before the effective date of the modification or revocation. For more information, refer to Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty , and Memorandum D6-2-3: Refund of Duties . Request for a modification or validation of an advance ruling 81. Please note that the following section does not apply to advance rulings that are appealed or issued under sections 60 or 67 of the Act. 82. A person to whom the advance ruling was given (the applicant) or their authorized agent may submit a request to the CBSA for the determination of the validity of the advance ruling at any time following a change in the material facts or material circumstances, a decision taken by a Canadian court or tribunal, or a change in the laws of Canada, including updates to the Customs Tariff schedule, that could have affected the advance ruling. Such requests for determination of the validity of an advance ruling must be submitted to the CBSA either through the CCP , by e-mail , or by mail. For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 83. If the material facts or material circumstances have changed since the initial ruling was issued, the person to whom the advance ruling was given (the applicant) or their authorized agent should clearly indicate this in their request for a modification or validation and provide all relevant details. The CBSA may require supplementary information to determine the tariff classification and/or origin of the goods subject to the request for modification or validation. 84. The CBSA recommends that TCP s use the CCP to submit a request for a modification or validation of a ruling to the CBSA . For more information on CARM , refer to the link provided in the Related links section of this memorandum. 85. For cases where the application for an advance ruling has been submitted via the CCP and where this advance ruling has been issued via the CCP , the request for a modification or validation of the advance ruling must be submitted by using the “Modify” function in the CCP . For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 86. For cases where the application for an advance ruling has been submitted by e-mail or mail and where the advance ruling has been issued via the CCP , the request for modification or validation of an advance ruling may be submitted via the CCP as a “new application for an AR ” if the person to whom the advance ruling was given (the applicant) or their authorized agent is registered in CARM . For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 87. Alternatively, for cases where the application for an advance ruling has not been requested nor issued via the CCP , the request for a modification or validation of an advance ruling may be submitted by the applicant or their authorized agent by e-mail or mail to the CBSA office where the original advance ruling was issued and must be titled \"Request for a modification or validation of Ruling XXXXXX ( TRS , TCMS or CARM number)\". Please attach a copy of the original ruling to facilitate the processing of the modification or validation request. 88. Following the receipt of a request for modification or validation of a ruling, if the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods remains unchanged, a validation letter confirming the initial decision will be issued. If the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods has changed, a modified ruling will be issued. The advance ruling may also be revoked in certain cases, e.g., cases where the tariff classification number has been deleted from the Customs Tariff , etc. 89. The CBSA will advise the person to whom the advance ruling was given (the applicant) and their authorized agent of the result of the review either through the CCP , by e-mail or by mail, depending on the applicant’s chosen method of communication. The 120-day service standard applies to a request for a modification or validation of an advance ruling, the same service standard as an application for an advance ruling. For more information, refer to the Modification or revocation of an advance ruling and goods affected section of this memorandum. Record retention and disposal 90. The advance ruling and its supporting documentation are subject to the CBSA ’s record retention and disposal procedures. The applicant or their authorized agent who wishes to have the application for an advance ruling, supporting literature and/or sample returned to them has to submit a request at the time the application is submitted to the CBSA , and is responsible for providing the appropriate packaging, labelling, and postage. If such request is not submitted as required, the CBSA will consider the request but cannot guarantee that the supporting literature and/or sample will be returned. Confidentiality 91. Information collected by the CBSA for the purposes of the Act, which includes information collected for the purposes of the issuance of an advance ruling, is subject to the restrictions on use and disclosure under section 107 of the Act. The only information with respect to an advance ruling that may be disclosed to a party other than the applicant is whether a specific advance ruling remains in effect, or has been revoked or modified. Any other information regarding a particular advance ruling must be obtained from the applicant or their authorized agent. The CBSA will only share advance rulings containing confidential business information obtained by the CBSA with a person other than the applicant with the written permission of the owner of the confidential business information. However, if the applicant or their authorized agent consents to the publication of the advance ruling in its entirety, such information will be included in the advance ruling. Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling 1. An application for an advance ruling or a request for a modification or validation of an advance ruling must be made in English or French, and supported by complete information as found below. 2. The applicant must provide their business number, when such a number has been issued to them. 3. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain the name, telephone number, mailing address, and e-mail address, if the application was submitted by e-mail or mail, of a contact person who has full knowledge of the goods, is able to answer the questions relating to the application, and know to whom the CBSA may direct inquiries. 4. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain a statement as to whether the applicant is an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. 5. An application for an advance ruling or a request for a modification of an advance ruling must contain the signature of the importer of the goods in Canada, the exporter or producer of those goods outside of Canada, or of their authorized agent. Please note that this requirement does not apply to applications submitted via the CCP . 6. An application for an advance ruling or a request for a modification or validation of an advance ruling can be submitted by an authorized agent on behalf of the applicant. Such applications must be accompanied by a valid written Power of Attorney ( POA ), as defined in Memorandum D1-6-1: Authority To Act As an Agent , signed by the applicant, authorizing the person to act on behalf of an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. The CBSA retains the right to ensure the validity of the POA submitted. In cases where the application is submitted via the CCP , the authorized agent must request the appropriate delegated authority from the applicant via the system. 7. An application for an advance ruling must include one of the two consent to the publication statements provided in Appendix B of this memorandum, either giving or refusing to give consent to the publication of the advance ruling and to its future modifications by the CBSA . In cases where the application for an advance ruling is submitted by e-mail or mail, the consent to the publication statement must be signed by the person to whom the ruling will be issued. In cases where the application for an advance ruling is submitted via the CCP , the question relating to consent to the publication must be answered. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum. 8. The applicant who chooses to exchange information by e-mail with the CBSA must complete the request to exchange information by e-mail with the CBSA found in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) of this memorandum and it must be signed by the person to whom the ruling will be issued. Ideally, this request may be made when the application for an advance ruling is submitted, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling. 9. If the applicant is the importer of the goods in Canada, an application for an advance ruling must contain: the name and address of the exporter or producer of those goods outside Canada; If the applicant is the exporter of those goods outside of Canada, an application for an advance ruling must contain the name and address of the producer of those goods outside of Canada (if not the same person). The name of the importer(s) of those goods in Canada must also be included; If the applicant is the producer of those goods outside of Canada, an application for an advance ruling must contain the name and address of the exporter of those goods outside Canada (if not the same person), and the name of the importer(s) of those goods in Canada. 10. An application for an advance ruling must include the principal ports of entry through which it is anticipated the goods subject to the application for an advance ruling will be imported. If the port of entry is not known, the applicant must insert “N/A” (not applicable) in the required field or statement. 11. An application for an advance ruling must include a statement, on the basis of the applicant’s knowledge, as to whether the goods that are subject of the application for an advance ruling are, or have been, the subject of: a verification of tariff classification; an administrative review or appeal; a judicial or quasi-judicial review; or an application for an advance ruling 12. An application for an advance ruling must provide, on the basis of the applicant’s knowledge, information as to whether the goods subject to the application have previously been imported into Canada. 13. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain sufficient information relating to the goods subject to the application, including, but not limited to: a detailed description of the goods, including the trade name or commercial, common or technical designation, where applicable; the composition of the goods including, where applicable: precise dimensions, respective proportions in percentage or weight, structure of fibres (woven, knitted or otherwise manufactured), etc.; a description of the process by which the goods are manufactured; a description of the packaging in which the goods are contained; the anticipated use of the goods; the literature, drawings, photographs, schematics, etc. for the goods provided by the producer. Note: Descriptions consisting only of part numbers, trade names, and the like are not satisfactory. The CBSA accepts an application for an advance ruling only once sufficient information to issue a ruling is received. 14. An application for an advance ruling should contain the suggested tariff classification number of the goods by the applicant, and the rationale supporting this suggestion. 15. In cases where the application for an advance ruling or a request for a modification or validation of an advance ruling is submitted via the CCP and for which some of the information required is not available, the applicant may insert “N/A” in the appropriate fields. It is important to note that the CBSA may request supplementary information at any time during the processing of the application. Appendix B: Publication of the advance ruling Disclaimer There is no obligation for the applicant to consent to the publication of the advance ruling and its future modifications with the CBSA . The decision to not consent to the publication of the advance ruling and its future modifications will have no bearing on any decision rendered by the CBSA with respect to the issued ruling(s), nor will it have any adverse consequences relating to the CBSA ’s processing of the application of the advance ruling. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA . 1) Consent to the publication of the advance ruling and its future modifications I, (name of individual) of (importer/exporter or producer outside Canada/authorized agent) , hereby give my consent and allow the Canada Border Services Agency ( CBSA ) to publish on the CBSA ’s website, the entirety of the advance ruling issued to me by the CBSA , and its future modifications, in respect of ( name of subject goods ), in both official languages. Signature Date 2) Do not consent to the publication of the advance ruling I, (name of individual) of ( importer/exporter or producer outside Canada/authorized agent) , hereby confirm that I do not give my consent to allow the Canada Border Services Agency ( CBSA ) to publish the advance ruling issued to me by the CBSA, in respect of ( name of subject goods ). Signature Date Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency ( CBSA ) 1. The CBSA encourages the exchange of information by e-mail with the applicant. 2. The request for exchange of information by e-mail must meet the required conditions set by the CBSA . 3. The applicant who chooses to exchange information with the CBSA by encrypted or non-encrypted e-mail must indicate, in the request for exchange of information by e-mail , their choice between encrypted and non-encrypted e-mail . This request may be made at the time when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling. 4. An applicant who does not indicate clearly in the request for exchange of information by e-mail with the CBSA their choice between encrypted and non-encrypted e-mail , or when the request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail). 5. The applicant must provide a valid e-mail address as well as their consent to exchange information by e-mail with the CBSA . An authorized agent, as per Memorandum D1-6-1: Authority To Act as Agent , may present a request for exchange of information by e-mail with the CBSA on behalf of their client. The applicant is responsible for advising the CBSA of any contact information changes (phone number, e-mail address, etc.) 6. The applicant who elects to use encrypted e-mail for the processing of their application must ensure to use compatible software (Winzip). 7. When the request meets the required conditions, the CBSA will accept the request for exchange of information by e-mail with the CBSA and will send all documents related to the application for an advance ruling to the applicant, either by encrypted or non-encrypted e-mail , depending on the choice indicated. 8. A new request for exchange of information by e-mail with the CBSA must be submitted for each unique application for an advance ruling (including all communications relevant to the application). 9. The CBSA will seek to obtain an electronic delivery and read receipt from the applicant for each e-mail exchanged during the processing of the application for an advance ruling. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgement will be accepted ( e-mail , phone call, etc.) The reception date of the documents is deemed to be the date when the e-mail is sent. 10. The CBSA does not guarantee the security of electronic communications. In consenting to communicate with the CBSA by e-mail , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail . 11. For more information on the procedures relating to the exchange of information by e-mail with the CBSA , contact the border information service ( BIS ) or a CBSA Trade Operations Division office. Consent statement “I choose to communicate by {non-encrypted/encrypted} (please indicate your choice) e-mail with the CBSA during the processing of the application for an advance ruling ( AR ). This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the application for an AR . I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.” Signature: Date: Case number (if already given by the CBSA ): Name of the goods that are the subject of the AR: Name of the applicant / authorized person: Business name: Occupation/Title: Business number (BN): Telephone number: E-mail address: References Consult these resources for further information. Applicable legislation Customs Act Tariff Classification Advance Rulings Regulations Customs Tariff Import Control List Export and Import Permits Act Related D memoranda Memorandum D1-6-1: Authority To Act As an Agent Memorandum D6-2-3: Refund of Duties Memorandum D1-8-1: Licensing of Customs Brokers D9 Series: Prohibited Importations Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason Memorandum 11-4-16: Advance Rulings for Origin Under Free Trade Agreements Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency Memorandum D11-8-5: Conditional Relief Tariff Items Memorandum 11-11-1: National Customs Rulings Memorandum D17-1-10: Coding of Customs Accounting Documents Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices Superseded D memoranda D11-11-3, dated November 1, 2023 Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: Assess and pay duties and taxes on imported commercial goods CARM Client Portal onboarding documentation Canadian International Trade Tribunal Canada Revenue Agency CARM Client Support Help Desk (CCSH) web form Global Affairs Canada CARM Client Portal (CCP) main page Trade Operations Divisions offices",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. An application for an advance ruling or a request for a modification or validation of an advance ruling must be made in English or French, and supported by complete information as found below.\n2. The applicant must provide their business number, when such a number has been issued to them.\n3. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain the name, telephone number, mailing address, and e-mail address, if the application was submitted by e-mail or mail, of a contact person who has full knowledge of the goods, is able to answer the questions relating to the application, and know to whom the CBSA may direct inquiries.\n4. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain a statement as to whether the applicant is an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada.\n5. An application for an advance ruling or a request for a modification of an advance ruling must contain the signature of the importer of the goods in Canada, the exporter or producer of those goods outside of Canada, or of their authorized agent. Please note that this requirement does not apply to applications submitted via the CCP .\n6. An application for an advance ruling or a request for a modification or validation of an advance ruling can be submitted by an authorized agent on behalf of the applicant. Such applications must be accompanied by a valid written Power of Attorney ( POA ), as defined in Memorandum D1-6-1: Authority To Act As an Agent , signed by the applicant, authorizing the person to act on behalf of an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. The CBSA retains the right to ensure the validity of the POA submitted. In cases where the application is submitted via the CCP , the authorized agent must request the appropriate delegated authority from the applicant via the system.\n7. An application for an advance ruling must include one of the two consent to the publication statements provided in Appendix B of this memorandum, either giving or refusing to give consent to the publication of the advance ruling and to its future modifications by the CBSA . In cases where the application for an advance ruling is submitted by e-mail or mail, the consent to the publication statement must be signed by the person to whom the ruling will be issued. In cases where the application for an advance ruling is submitted via the CCP , the question relating to consent to the publication must be answered. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum.\n8. The applicant who chooses to exchange information by e-mail with the CBSA must complete the request to exchange information by e-mail with the CBSA found in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) of this memorandum and it must be signed by the person to whom the ruling will be issued. Ideally, this request may be made when the application for an advance ruling is submitted, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling.\n9. If the applicant is the importer of the goods in Canada, an application for an advance ruling must contain:\n- the name and address of the exporter or producer of those goods outside Canada;\n- If the applicant is the exporter of those goods outside of Canada, an application for an advance ruling must contain the name and address of the producer of those goods outside of Canada (if not the same person). The name of the importer(s) of those goods in Canada must also be included;\n- If the applicant is the producer of those goods outside of Canada, an application for an advance ruling must contain the name and address of the exporter of those goods outside Canada (if not the same person), and the name of the importer(s) of those goods in Canada.\n10. An application for an advance ruling must include the principal ports of entry through which it is anticipated the goods subject to the application for an advance ruling will be imported. If the port of entry is not known, the applicant must insert “N/A” (not applicable) in the required field or statement.\n11. An application for an advance ruling must include a statement, on the basis of the applicant’s knowledge, as to whether the goods that are subject of the application for an advance ruling are, or have been, the subject of:\n- a verification of tariff classification;\n- an administrative review or appeal;\n- a judicial or quasi-judicial review; or\n- an application for an advance ruling\n12. An application for an advance ruling must provide, on the basis of the applicant’s knowledge, information as to whether the goods subject to the application have previously been imported into Canada.\n13. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain sufficient information relating to the goods subject to the application, including, but not limited to:\n- a detailed description of the goods, including the trade name or commercial, common or technical designation, where applicable;\n- the composition of the goods including, where applicable: precise dimensions, respective proportions in percentage or weight, structure of fibres (woven, knitted or otherwise manufactured), etc.;\n- a description of the process by which the goods are manufactured;\n- a description of the packaging in which the goods are contained;\n- the anticipated use of the goods;\n- the literature, drawings, photographs, schematics, etc. for the goods provided by the producer.\nNote: Descriptions consisting only of part numbers, trade names, and the like are not satisfactory. The CBSA accepts an application for an advance ruling only once sufficient information to issue a ruling is received.\n14. An application for an advance ruling should contain the suggested tariff classification number of the goods by the applicant, and the rationale supporting this suggestion.\n15. In cases where the application for an advance ruling or a request for a modification or validation of an advance ruling is submitted via the CCP and for which some of the information required is not available, the applicant may insert “N/A” in the appropriate fields. It is important to note that the CBSA may request supplementary information at any time during the processing of the application.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Appendix B: Publication of the advance ruling",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Disclaimer\nThere is no obligation for the applicant to consent to the publication of the advance ruling and its future modifications with the CBSA . The decision to not consent to the publication of the advance ruling and its future modifications will have no bearing on any decision rendered by the CBSA with respect to the issued ruling(s), nor will it have any adverse consequences relating to the CBSA ’s processing of the application of the advance ruling.\nPlease note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA .\n1) Consent to the publication of the advance ruling and its future modifications\nI, (name of individual) of (importer/exporter or producer outside Canada/authorized agent) , hereby give my consent and allow the Canada Border Services Agency ( CBSA ) to publish on the CBSA ’s website, the entirety of the advance ruling issued to me by the CBSA , and its future modifications, in respect of ( name of subject goods ), in both official languages. Signature Date\n2) Do not consent to the publication of the advance ruling\nI, (name of individual) of ( importer/exporter or producer outside Canada/authorized agent) , hereby confirm that I do not give my consent to allow the Canada Border Services Agency ( CBSA ) to publish the advance ruling issued to me by the CBSA, in respect of ( name of subject goods ). Signature Date",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency ( CBSA )",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The CBSA encourages the exchange of information by e-mail with the applicant.\n2. The request for exchange of information by e-mail must meet the required conditions set by the CBSA .\n3. The applicant who chooses to exchange information with the CBSA by encrypted or non-encrypted e-mail must indicate, in the request for exchange of information by e-mail , their choice between encrypted and non-encrypted e-mail . This request may be made at the time when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling.\n4. An applicant who does not indicate clearly in the request for exchange of information by e-mail with the CBSA their choice between encrypted and non-encrypted e-mail , or when the request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail).\n5. The applicant must provide a valid e-mail address as well as their consent to exchange information by e-mail with the CBSA . An authorized agent, as per Memorandum D1-6-1: Authority To Act as Agent , may present a request for exchange of information by e-mail with the CBSA on behalf of their client. The applicant is responsible for advising the CBSA of any contact information changes (phone number, e-mail address, etc.)\n6. The applicant who elects to use encrypted e-mail for the processing of their application must ensure to use compatible software (Winzip).\n7. When the request meets the required conditions, the CBSA will accept the request for exchange of information by e-mail with the CBSA and will send all documents related to the application for an advance ruling to the applicant, either by encrypted or non-encrypted e-mail , depending on the choice indicated.\n8. A new request for exchange of information by e-mail with the CBSA must be submitted for each unique application for an advance ruling (including all communications relevant to the application).\n9. The CBSA will seek to obtain an electronic delivery and read receipt from the applicant for each e-mail exchanged during the processing of the application for an advance ruling. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgement will be accepted ( e-mail , phone call, etc.) The reception date of the documents is deemed to be the date when the e-mail is sent.\n10. The CBSA does not guarantee the security of electronic communications. In consenting to communicate with the CBSA by e-mail , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail .\n11. For more information on the procedures relating to the exchange of information by e-mail with the CBSA , contact the border information service ( BIS ) or a CBSA Trade Operations Division office.\nConsent statement\n“I choose to communicate by {non-encrypted/encrypted} (please indicate your choice) e-mail with the CBSA during the processing of the application for an advance ruling ( AR ). This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the application for an AR . I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.”\nSignature: Date: Case number (if already given by the CBSA ): Name of the goods that are the subject of the AR: Name of the applicant / authorized person: Business name: Occupation/Title: Business number (BN): Telephone number: E-mail address:",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D11-11-3-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D11-11-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Tariff Classification Advance Rulings Regulations\n- Customs Tariff\n- Import Control List\n- Export and Import Permits Act\nRelated D memoranda\n- Memorandum D1-6-1: Authority To Act As an Agent\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D1-8-1: Licensing of Customs Brokers\n- D9 Series: Prohibited Importations\n- Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material\n- Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour\n- Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason\n- Memorandum 11-4-16: Advance Rulings for Origin Under Free Trade Agreements\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty\n- Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-8-5: Conditional Relief Tariff Items\n- Memorandum 11-11-1: National Customs Rulings\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices\nSuperseded D memoranda\nD11-11-3, dated November 1, 2023\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D11-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-1",
+    "marginal_note": "Legislation",
+    "part": "Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Valuation for Duty Regulations (Regulations)",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "1. Additional information with respect to theRegulations is provided in different D13-series memoranda:\n- (a) Section 2 of the Regulations is addressed in D13-1-3, Customs Valuation – Purchaser in Canada ;\n- (b) Section 3 of the Regulations is addressed in D13-4-5, Transaction Value Method for Related Persons ;\n- (c) Section 4 of the Regulations is addressed in D13-3-12, Treatment of Assists in the Determination of the Value for Duty ;\n- (d) Section 5 of the Regulations is addressed in D13-7-3, Deductive Value Method - Deductions From the Price Per Uni t ; and\n- (e) Section 6 of the Regulations is addressed in D13-8-1, Computed Value Method .\n2. Memorandum D13-3-1, Methods of Determining Value for Duty outlines and explains the methods of determining value for duty under the provisions of the Customs Act .\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-1",
+    "marginal_note": "References",
+    "part": "Value for Duty of Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-1 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-1-3 , D13-3-1 , D13-3-12 , D13-4-5 , D13-7-3 , D13-8-1 Superseded memorandum D: D13-1-1 dated February 24, 2012",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-2",
+    "marginal_note": "Legislation",
+    "part": "Direct Shipment of Goods",
+    "division": "",
+    "heading": "",
+    "text": "Direct Shipment of Goods Regulations",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Direct Shipment of Goods",
+    "division": "",
+    "heading": "",
+    "text": "1. The Direct Shipment of Goods Regulations are no longer fully excerpted in this memorandum. They can be accessed from Department of Justice Web site.\n2. Memorandum D13-3-4, Place of Direct Shipment , provides additional information on the interpretation of these regulations.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nIssuing office: Trade Programs Directorate Headquarters file: 79070-4-1 Legislative references: Direct Shipment of Goods Regulations Other references: D13-3-4 Superseded memorandum D: D13-1-2 dated February 16, 2012",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-3",
+    "marginal_note": "Legislation",
+    "part": "Customs Valuation – Purchaser in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 and 48 of the Customs Act\nIncome Tax Act\nValuation for Duty Regulations",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Customs Valuation – Purchaser in Canada",
+    "division": "",
+    "heading": "",
+    "text": "1. Subsection 48(1) of the Customs Act (the Act), which reads \"the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined,\" identifies three requirements that must be met in order to apply the transaction value method (assuming that the importer has complied with the remaining provisions of section 48 of the Act). These requirements are:\n- (a) the imported goods were sold for export to Canada;\n- (b) the purchaser in the sale for export is the purchaser in Canada; and\n- (c) the price paid or payable for the goods can be determined.\n2. Subsection 48(1) of the Act contains the phrase \"to a purchaser in Canada.\" Subsection 45(1) of the Act states that the definition of \"purchaser in Canada\" has the meaning assigned by the Valuation for Duty Regulations (Regulations).\n3. In order to establish if a sale for export to Canada has occurred, the provisions of Memorandum D13-4-2 should be consulted. Imported goods continue to be considered sold for export to Canada if:\n- (a) the vendor, in consideration of a price, has transferred or has agreed to transfer, title of the subject goods to a purchaser in Canada; and\n- (b) it can be clearly demonstrated that, as a condition of the sale agreement, the subject goods were destined for Canada without possibility of diversion. In the event more than one sale of the goods imported to Canada has occurred, the transaction in which the person in Canada is directly involved is the relevant sale for export.\n4. Determination of who is a purchaser in Canada, under the Regulations , is an integral part of the transaction value method along with the other elements noted above. Once the relevant sale for export transaction has been identified, it must be determined whether the purchaser in that transaction is a purchaser in Canada.\nPurchaser in Canada\n5. Sections 2 and 2.1 of the Regulations identify the requirements to be met for a purchaser to be considered a \"purchaser in Canada\". Following the hierarchical language of the Regulations, a purchaser will qualify as a purchaser in Canada either as (a) resident individual or business, (b) a permanent establishment in Canada, or (c) neither a resident nor a non-resident having a permanent establishment but importing goods for the purchaser's own use or on the basis of speculation of future sales.\nIndividual Resident\n6. Section 2 of the Regulations identifies an individual resident as one who \"ordinarily resides\" in Canada. The question of whether an individual ordinarily resides in Canada is essentially a question of fact. An individual \"ordinarily resides\" in the place where they regularly, normally, or customarily live in the general routine of their life. The issue of residency will not normally be difficult to determine with respect to individuals and does not usually present a problem for the purposes of establishing a transaction value.\n7. Note that an individual resident purchaser is not subject to the requirement of carrying on business in Canada to be considered a purchaser in Canada. An individual purchaser who is a resident will qualify as a purchaser in Canada under paragraph 2.1 (a) of the Regulations . An individual purchaser who is not a resident may qualify as a purchaser in Canada under subparagraph 2.1 (c) (i) of the Regulations if the conditions are met.\nBusiness Residents\n8. Section 2 of the Regulations defines the term resident for both incorporated and unincorporated businesses. There are two conditions that must be met in order for an incorporated or unincorporated business to meet the resident requirement of paragraph 2.1 (a) of the Regulations. The first is that the business in Canada must have been carrying on business in Canada; and secondly, the management and control of the business has to be in Canada.\nCarrying on Business in Canada\n9. To be considered a \"purchaser in Canada,\" the business entity must be the purchaser involved in the transaction for imported goods and must be carrying on business in Canada. A business that holds itself out to others as engaged in the selling of goods or services can be said to be carrying on business when the following three elements are present:\n- (a) dedicates time, attention and labour to the management of the commercial entity in Canada;\n- (b) incurs liabilities to other persons in Canada; and\n- (c) must do these things with the expectation of making a profit in Canada and do so as the purchaser of the imported goods.\n10. If a business meets the above-noted criteria and is considered to be buying and selling the imported goods on their own account for a profit, it meets the requirement for carrying on business in Canada.\nManagement and Control in Canada\n11. To determine if a business is resident in Canada for purposes of the Regulations , the extent of management and control exercised by the business over its affairs and day-to-day operations must be considered. The extent of management and control varies from business to business and therefore it must be determined on a case-by-case basis. Generally, for valuation purposes, management and control pertain to the Canadian business entity's ability to make decisions and issue instructions necessary to run a business located in Canada.\n12. The history of a business’s activities must be examined and a thorough analysis of the facts must be performed before a conclusion can be reached as to the degree of management and control that exists in Canada. It must be noted that no one factor is determinative. Nor will it be concluded that management and control do not exist simply because one or several factors are not present in a particular case. The whole of the business’s activities must be reviewed in order to make a determination. The following are some of the factors that will be examined and considered to establish whether management and control are exercised by a Canadian business:\n- (a) The general authority to conduct business in Canada is to be considered in the context and nature of the carrying on of the specific business in Canada. For example, if the business is a retail outlet, then management and control of that outlet’s operations, rather than the management and control of the worldwide operation and all its facets, is the central factor;\n- (b) There should be formal organization of the Canadian business’s board of directors within a Canadian context, i.e., a distinct board of directors for the Canadian business should meet and exercise its authority over the Canadian operations. The residency of the Canadian board members is not relevant;\n- (c) The Canadian entity is not significantly influenced or controlled by another party located outside Canada (i.e., this means the control over the day-to-day activities and functions of the Canadian business necessary to maintain the continuous operation of the business remains with the employees of the Canadian entity);\n- (d) The Canadian entity maintains separate books and records in relation to the Canadian business operations, and prepares separate financial statements in accordance with the requirements of Canada's Income Tax Act .\nPermanent Establishment\n13. When a Canadian business entity does not meet the requirements to be considered a resident, section 2.1 of the Regulations directs them to consider paragraph 2.1 (b) : Permanent Establishment.\n14. Permanent establishments are similar to residents in that they are also physically located in Canada, they maintain separate books and records in relation to the Canadian business operations, and they prepare separate financial statements in accordance with the requirements of Canada's Income Tax Act for the Canadian business.\n15. In most cases, the permanent establishment is a related party of a foreign parent who has established a subsidiary in Canada but whose day-to-day operations are not wholly managed and controlled in Canada (as they would be in the case of a resident), due to its corporate structure or the management policies of a foreign parent.\n16. Section 2 of the Regulations defines a \"permanent establishment\" as a fixed place of business (i.e., a place of management, a branch, an office, a factory or a workshop) through which business is carried on. A permanent establishment may qualify as the purchaser in Canada in a sale for export to Canada provided it carries on business as outlined above and meets the definition for permanent establishment in the Regulations which is a fixed place of business in Canada.\nFixed Place of Business\n17. The CBSA definition of \"fixed place of business\" contains the following three elements, which must all be met in order to meet the permanent establishment requirement of paragraph 2.1(b) of the Regulations :\n- (a) There must be a place of business in Canada.\n- (b) The place of business in Canada must be fixed.\n- (c) The business of the purchaser in Canada must be carried on through the fixed place of business in Canada.\nThere Must Be a Place of Business in Canada\n18. Section 2 of the Regulations lists examples of fixed places of business that include a place of management, a branch, an office, a factory or a workshop through which the person carries on business. While the presence of an importer at a particular location in Canada does not necessarily make that location a fixed place of business, the term \"place of business\" can cover any premises, facilities, or installations in Canada used for carrying on the business of the purchaser in Canada.\n19. It may occur that the purchaser in Canada's place of business could be situated in the business facilities of another enterprise. In order to allow this location to be considered as a place of business for purposes of the Regulations , the purchaser in Canada's business must have control over the premises, the formal legal right to use that particular place for their business, and there must be common (public) understanding that it is the purchaser in Canada’s place of business. The common understanding that the facility is the purchaser in Canada’s place of business can be indicated by clear identification of the business’s existence through the use of signs, letterhead, business cards, etc.\nNote: The term \"place of business\" in a related party situation contemplates a fixed place of business of both a parent company and its subsidiary where the business of the company is carried on and the employees or dependent agents of both the controlling parent company and the purchaser in Canada branch have access. In other words, a branch of a multi-national company cannot be located in a private home where only the homeowner has legal access. For a location to be considered to be a place of business for CBSA purposes, the factors to be taken into account would include:\n- (a) the actual use made of the premises, i.e., do they carry on the business of the foreign related party there;\n- (b) whether and by what legal right the controlling foreign related party exercises or could exercise control over the premises; and\n- (c) the degree to which the premises were objectively identified with the foreign related party's business.\nThe Place of Business in Canada Must Be Fixed\n20. The place of business must be established at a distinct place meaning that there has to be a link between the place of business and a specific geographical point within Canada. However, where the nature of the business activities is such that these activities are often moved between locations, a single place of business will generally be considered to exist where a particular location may be identified as constituting a coherent whole commercially with respect to that business (the place of management, branch, office, factory, workshop, etc.). The place of business must also have a certain degree of permanency, i.e., it is not of a purely temporary nature.\nThe Business of the Purchaser in Canada Must Be Carried on Through The Fixed Place of Business in Canada\n21. To determine if the business of the purchaser in Canada is wholly or partly carried on through a fixed place of business in Canada, the activities of its employees in Canada must bear some evident relationship to the purchaser in Canada's business. If so, the purchaser will be considered to have met this requirement of the \"permanent establishment\" definition.\nNote: An employer/employee relationship is understood to mean that an employer exercises control over its employees through the ability, authority, or right of a payer to direct their personnel concerning the manner in which the work is done and what work will be done. Dependent agents working at the fixed place of business of a purchaser in Canada would also be considered to meet this requirement. Dependent agents are defined as an individual(s) authorized by the purchaser to work for them at the purchaser's fixed place of business in much the same way as an employee would.\n22. Persons constituted as separate Canadian business entities (such as independent agents) in some form of commercial relationship with the purchaser cannot be considered to be employees or dependent agents; for example, a mail-drop in a third party business centre or shelf space in a third party warehouse (whether or not the office or warehouse fills and ships orders for the vendor) will not constitute a fixed place of business for the purchaser in Canada. When there are no employees (or dependent agents as described above) of a business enterprise carrying on its business, and instead, independent agents act in the ordinary course of their own business to represent and/or conduct the activities of a client, the independent agents are carrying on their own business and would not be considered to have met the requirement of carrying on the purchaser's business in a fixed place of business. In cases such as this, the import transaction should be examined to determine at what level of trade the relevant sale for export has been made.\n23. If the requirement for a fixed place of business has not been met after it has first been determined that the business entity is not a resident, and that the purchaser does not qualify as a permanent establishment, the Regulations provide a possibility for businesses located outside of Canada that import goods under specific conditions to be considered as a purchaser in Canada.\nPurchaser Located Outside Canada\n24. In situations where the purchaser in a sale for export to Canada is not a resident or does not have a permanent establishment, then paragraph 2.1 (c) of the Regulations should be examined to determine if the person qualifies as a purchaser in Canada. A purchaser located outside Canada that has no presence as a resident or permanent establishment in Canada and who purchases goods in a sale for export to Canada for its own use, enjoyment or consumption in Canada can qualify as a purchaser in Canada under subparagraph 2.1 (c) (i) of the Regulations, provided that the goods are not for sale in Canada.\n25. More typically, a purchaser located outside Canada that has no presence as a resident or permanent establishment in Canada is a business entity that, purchases goods in a sale for export to Canada and has done so with the intent of reselling the goods. Subparagraph 2.1 (c) (ii) of the Regulations applies to a foreign purchaser who purchases goods on speculation for the Canadian market without having entered into an agreement to sell the goods prior to its own purchase of the goods.\n26. The CBSA interprets subparagraph 2.1 (c) (ii) of the Regulations as presuming that goods are imported on speculation, when there is no identified purchaser located in Canada prior to the importation of the goods. The CBSA interpretation of the Regulations follows the logic that, inherent in a speculative venture is an intent to retain (or store) the imported goods in Canada before they are sold domestically, in order for the purchaser in the sale for export to Canada to meet the requirements of subparagraph 2.1 (c) (ii) of the Regulations. Goods imported in such a venture are typically stored for a period before a domestic sale occurs. Indications that the goods were stored (or plans to that effect were in place) after importation and before their domestic sale will determine that the intent of the importation on speculation aspect central to subparagraph 2.1 (c) (ii) of the Regulations has been met.\n27. A purchaser that does not meet the criteria in subparagraph 2.1 (c) (ii) of the Regulations will not be considered a purchaser in Canada, because that person has already entered into an agreement to sell the goods prior to their importation to a purchaser located in Canada. Therefore, that sale at the next level of trade to a purchaser located in Canada is the basis for the application of the transaction value method.\n28. For more information on the application of the transaction value method, refer to Memorandum D13-4-1, Transaction Value Method of Valuation , Memorandum, D13-4-2, Customs Valuation: Goods Sold for Export to Canada and Memorandum D13-4-3, Customs Valuation: Price Paid or Payable .\nAdditional Information\n29. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-1-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-1-3",
+    "marginal_note": "References",
+    "part": "Customs Valuation – Purchaser in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-1 Legislative references: Customs Act Income Tax Act Valuation for Duty Regulations Other references: D13-4-1 , D13-4-2 , D13-4-3 Superseded memorandum D: D13-1-3 dated July 8, 2009",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-1",
+    "marginal_note": "Legislation",
+    "part": "Responsibility of Importers and/or Authorized Agents With Respect to Valuation",
+    "division": "",
+    "heading": "",
+    "text": "Sections 40, 45 and 164 of the Customs Act and Imported Goods Records Regulations .",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Responsibility of Importers and/or Authorized Agents With Respect to Valuation",
+    "division": "",
+    "heading": "",
+    "text": "1. Importers and/or their authorized agents are responsible for the calculation and declaration of the value for duty of imported goods in accordance with the valuation provisions of the Customs Act (the Act).\n2. The determination of the value for duty and the selection of a particular valuation method must be based upon \"sufficient information\", which supports the importer's declaration. The term \"sufficient information\" is defined in subsection 45(1) of the Act , and for valuation purposes is intended as objective and quantifiable information that establishes the accuracy of any amount, difference or adjustment used in the determination of the value for duty. Sufficient information in the form of corroborating documentation may be requested by the Canada Border Services Agency ( CBSA ) to support the calculation and declaration of the value for duty. While this information does not form part of the documentation requirements described in Memorandum D1-4-1 , CBSA Invoice Requirements , and Memorandum D17-1-1 , Documentation Requirements for Commercial Shipments , it must be available at the time of importation and be kept in such a manner as to facilitate review by CBSA officials when requested.\n3. Subsection 40(1) of the Act requires that any person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other that may be prescribed shall keep at their place of business in Canada or at any other place designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, and answer truthfully any questions asked in respect of the records.\nImported Goods Records Regulations\n4. Pursuant to paragraph 164(1) (i) of the Act , the Governor in Council published the Imported Goods Records Regulations (Regulations) with respect to the maintenance and preservation of importers' records, as mentioned in subsection 40(1) of the Act. 5. Section 2 of these Regulations specifies that every person who is required by subsection 40(1) of the Act to keep records in respect of commercial goods shall keep amongst others; all records relating to the purchase, importation, costs, value and payment for the goods. Also, this person shall keep records of the sale or disposal of the goods in Canada. Section 2 of these Regulations, also specifies that these records shall be kept for a six year period following the importation of the commercial goods. 6. Further details regarding the responsibilities of importers to maintain records are contained in Memorandum D17-1-21 , Maintenance of Records in Canada by Importers . Additional Information 7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Imported Goods Records Regulations Other references: D1-4-1 , D17-1-1 , D17-1-21 Superseded memorandum D: D13-2-1, dated March 19, 2001",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-1",
+    "marginal_note": "References",
+    "part": "Responsibility of Importers and/or Authorized Agents With Respect to Valuation",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Imported Goods Records Regulations Other references: D1-4-1 , D17-1-1 , D17-1-21 Superseded memorandum D: D13-2-1, dated March 19, 2001",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-3",
+    "marginal_note": "Legislation",
+    "part": "Exchange Rate for the Calculation of the Value for Duty Under the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Section 55 of the Customs Act , Currency Act and Currency Exchange for Customs Valuation Regulations .",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Exchange Rate for the Calculation of the Value for Duty Under the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Determination of Exchange Rate\n1. Section 55 of the Customs Act provides that the value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act .\n2. The rate of exchange to be used to convert the value for duty of imported goods from a foreign currency into Canadian currency shall be the Bank of Canada rate prevailing on the date of direct shipment of the goods to Canada. For more information on the date of direct shipment, refer to Memorandum D13-3-4, Place of Direct Shipment .\n3. Information on the applicable prevailing rate of exchange can be found in the Currency Exchange for Customs Valuation Regulations .\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-3",
+    "marginal_note": "References",
+    "part": "Exchange Rate for the Calculation of the Value for Duty Under the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Currency Act Currency Exchange for Customs Valuation Regulations Other references: D13-3-4 Superseded memorandum D: D13-2-3 dated September 5, 2012",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-4",
+    "marginal_note": "On this page",
+    "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Valuation of replacement goods Treatment of overages Treatment of shortages\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us",
+    "history": "",
+    "last_amended": "2025-07-17",
+    "current_to": "2025-07-17",
+    "citation": "Memorandum D13-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-4",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- revise the information regarding the valuation of replacement goods\n- clarify and provide examples for the information on overage and shortage goods",
+    "history": "",
+    "last_amended": "2025-07-17",
+    "current_to": "2025-07-17",
+    "citation": "Memorandum D13-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-4",
+    "marginal_note": "Guidelines",
+    "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract",
+    "division": "",
+    "heading": "",
+    "text": "1. Goods not in accordance with the contract are goods that:\n- have been damaged in transit;\n- are of an inferior quality;\n- are defective;\n- are not of the class or description of the goods ordered;\n- are of a quantity in excess of the goods ordered; or\n- are of a quantity less than the goods ordered.\n2. Different results may occur when goods not in accordance with the contract are received by an importer, including:\n- the goods are retained by the importer and they subsequently receive a refund or credit for a portion of the original price;\n- the goods are exported from Canada or disposed of in a manner acceptable to the Minister (e.g., destroyed under Canada Border Services Agency (CBSA) supervision);\n- an overage occurs and the importer pays an additional amount for the quantity of over-shipped goods, or alternatively, the vendor demands no additional payment.\n3. Regardless of the circumstances of an importation, the value for duty of the imported goods must be determined in accordance with one of the methods of valuation specified in sections 48 to 53 of the Customs Act , based on the value of the goods as if they were in accordance with the contract.\n4. The possibility of a refund of duties resulting from a refund or credit given to a purchaser, by a vendor, because the goods are not in accordance with the contract is addressed in Memorandum D6-2-3, Refund of Duties .\nValuation of replacement goods\n5. The value for duty of replacement goods is the value for duty of the originally-shipped goods, provided that the importer supplies sufficient evidence to demonstrate that the replacement goods are identical in all respects to the goods that should have been shipped under the terms of the original contract.\n6. For instance, a purchaser in Canada entered into a contract with a foreign vendor to purchase 100 units of goods at $5/unit, with the payment of $500 due upon shipment of the goods to Canada. However, upon arrival of the goods at the purchaser’s place of business in Canada, the purchaser notices that 10 units were damaged in transit. As a result of the goods damaged in transit, the vendor ships 10 new identical units free of additional charge to the purchaser.\n7. At the time of importation, the value for duty of the original shipment can be determined under the transaction value method outlined in section 48 of the Customs Act . As no further adjustments to the price paid or payable pursuant to paragraphs 48(5)(a) or (b) are required, the value for duty is determined based on the price of $500 paid by the purchaser in Canada to the foreign vendor for the goods. Nevertheless, the purchaser may be eligible to obtain a refund of duties on the original shipment of the goods, where the goods are not in accordance with the contract; for instance on an adjusted value for duty of $450 rather than the $500 originally declared at the time of importation. As noted above, more information on possible refund of duties is available in Memorandum D6-2-3, Refund of Duties .\n8. With regards to the importation of the replacement goods, as they were sent free of additional charge, no sale occurred and the transaction value method is not applicable. The sequential order of methods outlined in subsection 47(2) of the Customs Act is then followed, and as the replacement goods are identical to those of the original shipment, section 49 of the Customs Act , the transaction value of identical goods, applies on the basis of the transaction value of the original shipment. As the original identical goods were imported at a unit price of $5/unit, the value for duty of the 10 replacement goods is determined to be $50.\nTreatment of overages\n9. An overage occurs when more goods have been received than were ordered. In such circumstances, a value for duty must be established for the overage, and the quantity of goods over-shipped must be accounted for to the CBSA as directed in Memorandum D17-1-10, Coding of Customs Accounting Documents . For instance, a purchaser in Canada entered into a contract with a foreign vendor to purchase 100 units of goods at $5/unit, with the payment of $500 due upon shipment of the goods to Canada. However, upon arrival of the goods in Canada, the purchaser notices that 110 units were shipped, resulting in an overage of 10 units.\n10. If the vendor charges the purchaser an additional amount for the over-shipped goods, this amount is the basis for calculating their value for duty. For example, if the vendor provides the over-shipped goods to the purchaser at a discounted rate of 50% off the regular price, the value for duty of the over-shipped goods will be $25 (i.e. 10 units at $2.50/unit) and the total value of the importation would be $525.\n11. If, on the other hand, the vendor makes no additional charge, effectively providing the goods for \"free\", then as the over-shipped goods were sent free of additional charge, no sale occurred in respect of those goods and the transaction value method is not applicable. The sequential order of methods is then followed, and as the over-shipped goods are identical to those of the ordered goods for which payment is being made, section 49 of the Customs Act applies on the basis of the transaction value of the identical ordered goods, namely $500 (i.e. 100 units at $5/unit). As the identical ordered goods were imported at a unit price of $5/unit, the value for duty of the 10 over-shipped goods is determined to be $50.\nTreatment of shortages\n12. A shortage occurs when fewer goods were received than were ordered. In such circumstances, the value for duty of the imported goods is based on the price paid or payable demanded by the vendor for the shipment. Memorandum D17-1-4, Release of Commercial Goods provides information on the options for accounting for the short-shipped goods.\n13. If the importer does not expect the goods to be delivered at a later date and the purchaser and vendor agree to reduce the price paid or payable for the goods actually received or provide the purchaser with a credit note, a refund may be requested (refer to Memorandum D6-2-3, Refund of Duties ) based on the reduced price paid or payable. The refund request is the appropriate mechanism to use when a credit note is issued as the credit cannot be used to reduce the price paid or payable of a subsequent shipment. For example, if the purchaser receives a credit note of $75 to address a shortage on a previous shipment and applies this credit amount to a subsequent order of 50 units of another good invoiced at $250, the credit note cannot be used to reduce the value for duty to $175 ($250, less the $75 credit). The value for duty of the new shipment of 50 units will remain at $250, consisting of the $175 payment plus the $75 credit received in respect of the earlier sale for which a shortage occurred (note: for further information, refer to the “Credits in Respect of Earlier Transactions” section in Memorandum D13-4-10, Price Reductions ).",
+    "history": "",
+    "last_amended": "2025-07-17",
+    "current_to": "2025-07-17",
+    "citation": "Memorandum D13-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-4",
+    "marginal_note": "References",
+    "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\nSections 48 to 53 of the Customs Act\nRelated D memoranda\n- Memorandum D6-2-3, Refund of Duties\n- Memorandum D13-4-10, Price Reductions\n- Memorandum D17-1-4, Release of Commercial Goods\n- Memorandum D17-1-10, Coding of Customs Accounting Documents\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-07-17",
+    "current_to": "2025-07-17",
+    "citation": "Memorandum D13-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-5",
+    "marginal_note": "Legislation",
+    "part": "Customs Valuation: Effects of the Goods and Services Tax",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Excise Tax Act",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Customs Valuation: Effects of the Goods and Services Tax",
+    "division": "",
+    "heading": "",
+    "text": "1. Subsection 215(1) of the Excise Tax Act provides that the value of imported goods, for the purpose of determining the GST liability, is the total of:\n- (a) the value of the goods as they would be determined for the purpose of calculating a duty; and\n- (b) the amount of all duties and taxes payable on the imported goods under the Customs Tariff , the Special Import Measures Act , the Excise Tax Act (other than the GST ) or any other law relating to customs.\n2. The value determined in this way is referred to as the \"value for tax.\"\n3. Therefore, the value for tax will be the aggregate of:\n- (a) the value determined under sections 47 to 55 of the Customs Act ; and\n- (b) all federal duties and taxes (with the exception of the GST ) that are levied on the subject imported goods.\n4. Accordingly, the calculation of the value for tax of imported goods does not entail additional requirements regarding the calculation of value for duty.\nDetermination or Re-determination of the Value for Duty\n5. Where a determination of the value for duty under section 58 of the Customs Act or a re-determination under section 59 or 60 of the Customs Act results in an increase to the amount of duties and taxes as determined at the time of accounting, the Canada Border Services Agency ( CBSA ) will collect the amount for duties and taxes including the GST . Where a re-determination results in a reduction of duties and taxes, and the importer is not registered for GST purposes, the GST overpayment will be refunded by the Canada Revenue Agency (CRA) after the CBSA approves the re-determination. In the case of GST -registered importers, if an input tax credit has not already been claimed for the amount of GST in question, an application for a GST rebate may be filed with the CRA on Form GST 189, General Application for Rebate of GST / HST . A balance of less than $2 will not be refunded or rebated. Additions and Deductions Under the Transaction Value Method 6. Additions: where the importer has paid GST on any element of, or addition to, the price paid or payable for the imported goods, the amount of GST paid will not form part of the cost of the imported goods for the purpose of determining the value for duty. 7. Deductions: certain costs, charges and expenses may be deducted from the price paid or payable when determining the value for duty, e.g., freight charges from the place of direct shipment included in a CIF price (cost, insurance and freight). As only the actual cost may be deducted, any GST paid, where it is subject to an input tax credit or some other manner of refund, is not to be regarded as a cost, charge or expense and is therefore not to be included as part of the amount of a deduction from the price paid or payable. 8. For more information, refer to Memorandum D13-4-3, Customs Valuation: Price Paid or Payable , and Memorandum D13-4-7, Adjustments to the Price Paid or Payable . Application of the Deductive Value Method 9. Where value for duty is determined under section 51 of the Customs Act , the price per unit, as determined under subsection 51(3) of the Customs Act, will be the price per unit exclusive of GST or other domestic retail sales taxes. In determining the deduction from the price per unit under subsection 51(4) of the Customs Act , any GST paid is similarly not to be regarded as a cost, charge or expense where it would become an input tax credit serving as an offset against any GST charged on sales. For more information, refer to Memorandum D13-7-1, Deductive Value Method – Determination of the Price Per Unit , and Memorandum D13-7-3, Deductive Value Method – Deductions From the Price Per Unit . Application of the Harmonized Sales Tax ( HST ) on Imported Goods 10. Generally, goods that are not subject to GST assessment when supplied in Canada are not subject to GST / HST assessment when imported into Canada. 11. The CBSA will collect the HST on importations of taxable non-commercial goods (i.e., casual goods not for sale or for any commercial, industrial, occupational, institutional or like use) imported by a person who is considered to be a resident of a participating province for GST / HST purposes, except for importations of motor vehicles required to be registered in a participating province. In the case of GST / HST taxable commercial goods imported by a person who is considered to be a resident of a participating province for GST / HST purposes, only the GST is payable by the importer at the time of importation. After the goods are imported into a participating province, the importer may be obliged to self-assess the provincial component of the HST . The CRA's Technical Information Bulletin B-079, Self-Assessment of the HST on Supplies Brought Into a Participating Province , addresses the requirement to self-assess. Additional Information 12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Excise Tax Act Special Import Measures Act Customs Tariff Other references: D13-4-3 , D13-4-7 , D13-7-1 , D13-7-3 Superseded memorandum D: D13-2-5 dated November 22, 2006",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-2-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-2-5",
+    "marginal_note": "References",
+    "part": "Customs Valuation: Effects of the Goods and Services Tax",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Excise Tax Act Special Import Measures Act Customs Tariff Other references: D13-4-3 , D13-4-7 , D13-7-1 , D13-7-3 Superseded memorandum D: D13-2-5 dated November 22, 2006",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-1",
+    "marginal_note": "Legislation",
+    "part": "Methods of Determining Value for Duty",
+    "division": "",
+    "heading": "",
+    "text": "Sections 47 to 53 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Methods of Determining Value for Duty",
+    "division": "",
+    "heading": "",
+    "text": "1. Under the Customs Act (the Act), the primary basis of determining the value for duty of imported goods is the transaction value method. This method and the five alternate methods of determination are identified in sections 48 to 53 of the Act. The sequential order of these methods must be followed in order to determine value for duty. The first of these methods, which can be applied to the circumstances of the transaction involving imported goods, must be used. In only one instance can the sequence in which the methods appear in the legislation be altered: the order of application of sections 51 and 52 of the Act can be reversed at the request of the importer. Section 47 of the Act contains the provisions relating to the sequential application of the various methods of valuation.\n2. The primary basis of determination and the five alternate methods are as follows:\nSection 48 – The transaction value method Section 49 – The transaction value method of identical goods Section 50 – The transaction value method of similar goods Section 51 – The deductive method of valuation Section 52 – The computed method of valuation Section 53 – The residual method of valuation\n3. Certain D Memoranda explain in detail the application of each method of valuation. A brief outline of the key elements of the various methods is given below.\nTransaction Value Method (Section 48 of the Customs Act )\n4. This is the primary method of valuation. Value for duty is based upon the price paid or payable for the goods being appraised. Certain adjustments, both additions and deductions, can be made to this price to arrive at the transaction value of the goods. If the transaction value meets certain criteria for acceptability set out in subsection 48(1) of the Act , it will be the value for duty. The transaction value method can only be applied in cases where the goods being appraised must be the subject of a sale for export to Canada to a purchaser in Canada (refer to Appendix A of this memorandum and Memorandum D13-4-1, Transaction Value Method of Valuation ).\nTransaction Value Method of Identical Goods (Section 49 of the Customs Act )\n5. If the transaction value method cannot be applied, consideration must then be given to the method of valuation set out in section 49 of the Act . In section 49 of the Act, value for duty is based upon the transaction value (that is, a value determined in accordance with section 48 of the Act) of goods that are identical to the goods being appraised. The transaction value method of identical goods can be adjusted if there are differences in trade level, quantities, or transportation costs between the identical goods and the goods being appraised. The value for duty of the goods being appraised would be the transaction value of the identical goods adjusted to account for the differences mentioned above (refer to Appendix B of this memorandum and Memorandum D13-5-1, Application of Sections 49 and 50 of the Customs Act ) .\nTransaction Value Method of Similar Goods (Section 50 of the Customs Act )\n6. When the transaction value method of identical goods cannot be applied, the method of valuation set out in section 50 of the Act must then be considered. The transaction value method of similar goods is essentially the same as that contained in section 49 of the Act except that the basis of value for duty is the transaction value of goods that are similar to the goods being appraised. This transaction value, which can be adjusted in the same way as shown in section 49 of the Act, would be the value for duty of the goods being appraised (refer to Appendix B of this memorandum and Memorandum D13-5-1 ).\nDeductive Method of Valuation (Section 51 of the Customs Act )\n7. If the transaction value method of similar goods is not applicable to the importation in question, section 51 of the Act must then be applied unless the importer has requested that the order of sections 51 and 52 of the Act be reversed. The value for duty is determined under the deductive method of valuation by looking to sales in Canada of the goods being appraised or of identical or similar imported goods. A price per unit is established on the basis of these sales, from which amounts are deducted to account for either profit earned and general expenses incurred on sales in Canada or commissions generally earned on a unit basis, as well as certain transportation costs, and Canadian duties and taxes. The price per unit, once adjusted, would be used in calculating the value for duty of the goods being appraised (refer to Appendix C of this memorandum, Memorandum D13-7-1, Deductive Value Method - Determination of the Price Per Unit , and Memorandum D13-7-3, Deductive Value Method - Deductions From the Price Per Unit ).\nComputed Method of Valuation (Section 52 of the Customs Act )\n8. Under the computed method of valuation, determination of value for duty begins with the cost of production of the goods being appraised. To this, amounts are added to account for profit earned and general expenses incurred on sales for export to Canada. The total amount would form the basis for calculating the value for duty of the goods being appraised (refer to Appendix D to this memorandum and Memorandum D13-8-1 , Computed Value Method ).\nResidual Method of Valuation (Section 53 of the Customs Act )\n9. If all the previous methods of valuation have been examined and been found to be inapplicable to the circumstances surrounding the transaction involving the goods being appraised, the residual method of valuation is to be applied. Under section 53 of the Act , a value for duty is derived from a flexible application of one of the previous methods of valuation set out in sections 48 to 52 of the Act (refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method ) .\n10. Appendices A to D to this memorandum contain calculation sheets, one for each method of valuation, which importers may use as an aid to assist in determining value for duty. These sheets are not part of the documentation requirements for importing goods into Canada as contained in Memorandum D1-4-1 , CBSA Invoice Requirements , and need not be submitted with entry documents. However, importers may wish to keep the calculation sheets on file in order to facilitate a review by the Canada Border Services Agency (CBSA) should this prove necessary.\nAdditional Information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A\nTransaction Value Method\nIn order to determine whether an importation can be valued under this method, the following questions about the transaction between the vendor and the purchaser in Canada should be addressed. Refer to Memorandum D13-4-1 , Transaction Value Method of Valuation .\n1. Were the goods sold for export to Canada? Refer to Memorandum D13-4-2 , Customs Valuation: Goods Sold for Export to Canada .\n2. Were the goods sold to a purchaser in Canada? Refer to Memorandum D13-1-3 , Customs Valuation: Purchaser in Canada .\n3. Can the price paid or payable be determined? Refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable .\n4. If there is a relationship between the purchaser and the vendor, can it be demonstrated that the price paid or payable for the goods was not influenced by that relationship? Refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons .\n5. Are there any limitations on the sale such as, restrictions, conditions, or unknown subsequent proceeds? Refer to Memorandum D13-4-4, Limitations on the Use of Transaction Value Method .\nIf the answer to questions 1, 2, 3 and 4 is \"yes\" and there are no limitations, as outlined in question 5, the transaction value method must be used. The transaction value should be calculated in the following manner taking into account the adjustments provided in subsection 48(5) of the Act (refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable ):\n(a) Price paid or payable (PPP) for the goods including all direct and indirect payments to the vendor or for his benefit $_____ (b) Additions, if applicable (if not already included in (a) above) (1) Commissions incurred by the purchaser (selling commissions only) refer to Memorandum D13-4-12 , Commissions and Brokerage ) (2) Packing costs (domestic and export packing)(refer to Memorandum D13-4-7 ) (3) The value of assists, i.e., goods or services supplied free or at a reduced cost by the purchaser for use in connection with the production and sale for export of the imported goods (refer to Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty ) (4) Royalties and licence fees related to the sale of the goods (refer to Memorandum D13-4-9 , Royalties and Licence Fees ) (5) Subsequent proceeds accruing to the vendor refer to Memorandum D13-4-13, Post-importation Payments or Fees (Subsequent Proceeds) ) (6) Transportation, insurance, and associated costs up to and at the point of direct shipment (refer to Memorandum D13-3-3 , Transportation and Associated Costs and Memorandum D13-3-4 , Place of Direct Shipment ) ) Additions Sub-total _____ _____ _____ _____ _____ _____ $_____ (c) Deductions, if applicable (if included in (a) above) (1) Transportation, insurance, and associated costs from the point of direct shipment (refer to Memorandum D13-3-3 and Memorandum D13-3-4 ). (2) Construction, erection, assembly costs, etc., after importation (refer to Memorandum D13-4-7 ) (3) Import duties and taxes (refer to Memorandum D13-4-7 ) Deductions Sub-total Value for duty: $PPP + $Additions – $Deductions _____ _____ _____ _____ $_____\nAppendix B\nTransaction Value of Identical Similar Goods\n1. If the value for duty cannot be determined under the transaction value method, then the goods must be valued under a subsequent method. If identical goods were imported at or about the same time as the goods being appraised, then the transaction value of these identical goods must be used as the basis for determining the value for duty (refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act ).\n2. If there were no identical goods imported but similar goods were imported at or about the same time, then the transaction value of these similar goods must be used as the basis for determining the value for duty (refer to Memorandum D13-5-1 ).\n3. In order to determine the value for duty under either of these methods, it is necessary that the value for duty of the identical or similar goods has been determined under the transaction value method.\n4. To determine the value for duty of the goods being appraised, use the transaction value of the identical/similar goods and adjust for any differences in quantity, commercial level, or mode and distance of transportation between the goods being appraised and the identical/similar goods (refer to Memorandum D13-5-1 ).\n(a) Transaction value of identical/similar goods $_____ (b) Adjustments to (a) , if any. Indicate if addition or deduction is being made (+, –)(refer to Memorandum D13-5-1 ) (1) quantity differences (2) commercial level differences (3) mode and distance of transportation differences _____ _____ _____ (c) Value for duty $_____\nAppendix C\nDeductive Value\n1. If none of the previous valuation methods are applicable, the deductive method may be used to determine the value for duty. However, an importer can request a reversal of the order of application of the deductive and computed methods to the CBSA, as provided for in subsection 47(3) of the Act .\n2. Under this method, it is first necessary to establish the predominant price per unit at which the goods, or identical or similar goods, were sold in Canada, either in the condition as imported or after further processing. Further instructions for determining a price per unit are contained in Memorandum D13-7-1 , Deductive Value Method –Determination of the Price Per Unit .\n3. From the price per unit, deductions are made for either commissions earned on sales in Canada, or an amount for profit and general expenses on sales in Canada and certain other elements specified in Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price Per Unit , where applicable.\n4. The amount for profit and general expenses is to be calculated as a whole and expressed as a percentage of selling price.\n5. The valuation provisions of the Act specify that amounts for commissions or profit and general expenses be those generally reflected on sales of imported goods of the same class or kind in Canada. In applying this provision, the CBSA is prepared to accept the importer's own figures for commissions or profit earned and general expenses incurred based on sales of the narrowest range of goods for which accounting records are available.\n(a) Price per unit (refer to Memorandum D13-7-1 ) $_____ (b) Deductions (1) Commissions or profit and general expenses (refer to Memorandum D13-7-3 ) (2) Transportation costs from the point of direct shipment (refer to Memorandum D13-3-3 and Memorandum D13-3-4 ) (3) Duties and taxes in Canada (refer to Memorandum D13-7-3 ) (4) Assembly, packaging, further processing costs (if applicable) after importation (refer to Memorandum D13-7-3 ) _____ _____ _____ _____ (c) Value for duty $_____\nAppendix D\nComputed Value\n1. If none of the previous valuation methods are applicable, the computed method may be used to determine the value for duty. If the applicability of the computed method has been considered before the deductive method in accordance with subsection 47(3) of the Act , the deductive method must next be considered. The deductive value method is explained in Appendix C.\n2. In order to determine a value for duty under the computed value method, it will be necessary to obtain information from the country of production of the goods, normally from the producer.\n3. A computed value consists of the aggregate of the elements specified in paragraphs 52(2) (a) and (b) of the Act . These are materials, production or other processing costs, packing, assists, the cost to the producer of any engineering work, etc., undertaken in Canada, and supplied to him and an amount for profit and general expenses (refer to Memorandum D13-8-1 , Computed Value Method ) .\n4. The amount for profit and general expenses to be considered when calculating the computed value is the amount generally reflected in export sales to Canada by producers in the country of export. In applying this provision, the CBSA is prepared to accept the producer's own figures based on sales to Canada of the narrowest range of goods for which accounting records are available.\n(a) Elements specified in paragraph 52(2) (a) of the Act (1) materials employed in production (2) production and processing costs (3) packing costs (4) value of assists (5) costs to the producer of engineering work, etc., undertaken in Canada _____ _____ _____ _____ _____ $_____ (b) Amount for profit and general expenses referred to in paragraph 52(2) (b) of the Act $_____ (c) Value for duty $_____",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-1",
+    "marginal_note": "References",
+    "part": "Methods of Determining Value for Duty",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: D1-4-1 , D13-1-3 , D13-3-3 , D13-3-4 , D13-3-12 , D13-4-1 , D13-4-2 , D13-4-3 , D13-4-4 , D13-4-5 , D13-4-7 , D13-4-9 , D13-4-12 , D13-4-13 , D13-5-1 , D13-7-1 , D13-7-3 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-1 dated April 19, 2001",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Related Persons",
+    "division": "",
+    "heading": "",
+    "text": "1. Under subsection 45(3), persons are related to each other if:\n- (a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;\n- (b) one is an officer or director of the other;\n- (c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations;\n- (d) they are partners;\n- (e) one is the employer of the other;\n- (f) they directly or indirectly control or are controlled by the same person;\n- (g) one directly or indirectly controls or is controlled by the other;\n- (h) any other person directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of each such person; or\n- (i) one directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of the other.\n2. The existence of a relationship is relevant to the determination of the value for duty in the following situations:\n- (a) under paragraph 48(1) (d) , the transaction value determined in a sale between related persons cannot be used as the value for duty unless the requirements of that paragraph are met (refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons );\n- (b) under paragraph 48(3) (a) , when establishing the acceptability of the transaction value in a sale between related persons using the test values, the transaction value of identical or similar goods, which are likewise sold to a related person, cannot be used (refer to Memorandum D13-4-5 ); and\n- (c) under paragraph 51(3) (a) , a sale between related persons cannot be used to determine the \"price per unit\" when valuing goods using the deductive value method (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit ).\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-2",
+    "marginal_note": "References",
+    "part": "Related Persons",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Income Tax Act Other references: D13-4-5 , D13-7-1 Superseded memorandum D: D13-3-2, March 9, 2001\nServices provided by the Canada Border Services Agency are available in both official languages.",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-3",
+    "marginal_note": "Legislation",
+    "part": "Transportation and Associated Costs",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 56 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/FullText.html .",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Transportation and Associated Costs",
+    "division": "",
+    "heading": "",
+    "text": "1. Sections 48 to 54 of the Customs Act (the Act) require that the transportation costs of the goods be determined to properly apply all valuation methods. This memorandum defines activities considered to be transportation costs. The treatment of transportation costs, under all methods of valuation, will depend on the establishment of the place of direct shipment. Therefore, a place of direct shipment for the goods must be established. Refer to Memorandum D13-3-4 , Place of Direct Shipment .\nDefinitions\n2. The definitions in this section explain some of the words and phrases used in this memorandum.\nCost of Transportation\n3. This means freight charges directly associated with the movement of the goods, such as the cost of moving the goods by truck, aircraft, train, ship, or any other means of transportation.\nCost of Loading, Unloading, and Handling\n4. This means expenses that have to do with moving the goods onto or off of a truck, aircraft, train, ship or other means of transportation. It includes the filling and emptying of reusable commercial freight containers and the costs for lighterage, which is the transfer of goods directly from one ship to another.\nInsurance Costs\n5. This means the cost of insurance covering loss or damage to the goods while they are in transit.\nOther Charges and Expenses\n6. This includes other costs associated with the transportation of the goods. Some of these costs are customs brokers' and freight forwarders' fees, export documentation fees, inspection charges, weight and measurement certificates, warehousing fees, refrigeration charges and fees for the use of temperature recording devices. Demurrage charges, which are charges for failure to load or unload a truck or other carrier within a certain time, are also included.\n7. Gassing or fumigation fees are also a transportation cost if they are required by the transportation company to protect the goods, for example, against an infestation by insects. If the gassing charge is not for pest control purposes, for example, if gassing is done to ensure that tomatoes arrive at their destination looking \"red and juicy,\" the gassing charge is not a transportation cost. The section entitled \"Transportation Costs and the Value for Duty\" explains how these charges are to be handled.\nPacking Costs\n8. In order to ensure that packing costs are addressed under the relevant provision of the Act, the importer must confirm if costs for packing are transportation-related. The cost of regular packing which the seller provides to market or to protect the goods is not a transportation cost. An explanation on how to handle these charges can be found in the section called \"Transportation Costs and the Value for Duty\".\n9. Charges for packing which a transportation company provides to protect the transportation company from damage liability, is a transportation cost. This extra packing is over and above regular packing and is applied to the goods at the loading platform or other place of shipment. Since this extra packing is a requirement of the transportation company, it is a transportation-related expense and considered to be another cost associated with the transportation of the goods.\n10. For example, a bicycle retailer in Montréal buys 100 bicycles from a supplier in Paris, France. The supplier boxes the bicycles and sends them off by truck to an ocean port. At the ocean port, the ocean carrier requires that the boxes be wrapped in plastic to protect them during the ocean trip. As the plastic wrapping is a requirement of the transportation company, it is considered to be an associated cost of transportation. The boxes that the supplier uses to package the bicycles would not be considered an associated cost of transportation as they are not packing required by the transportation company.\n11. The list of transportation charges and expenses above is not exhaustive. If costs are incurred that are believed to be transportation-related and which are not listed above, contact the Canada Border Services Agency (CBSA) to obtain advice on the proper treatment of these costs.\nActual Transportation Costs\n12. The CBSA does not always require an importer to submit proof of a charge for transportation in a declaration of value for duty. However, if the CBSA requires a confirmation of the amount of a transportation cost, documentation must be submitted which supports the actual amount of the cost incurred. Estimates of the transportation costs are not acceptable.\n13. These principles were outlined in two decisions issued by the Canadian International Trade Tribunal (CITT). In the \"Monark Import-Export Inc.decision (Appeal 3068),\" the CITT concluded that only the actual transportation costs could be considered. In the \"Consulac Architectural Products Ltd.decision (Appeal 92-157),\" the CITT ruled that it was the appellant's responsibility to prove what were the actual transportation costs, and that estimates were not acceptable. These decisions can be accessed on the CITT Web site .\nTransportation Rebates and Discounts\n14. A transportation company may offer rebates or discounts on their transportation rates, for example, when engaged to transport many shipments over a period of time. As an incentive, the transportation company may offer rebates or discounts on their published rates. The timing of the rebate, either before or after importation, has no bearing on the treatment of transportation costs in a calculation of value for duty. The actual amount of the transportation costs to be included in the calculation must be identified.\nStandard Allowances\n15. A standard allowance is a set transportation cost, built into the selling price of the goods no matter where the goods are being shipped. This standard allowance likely does not equal the actual transportation cost of the goods. In a calculation of value for duty, a deduction from the price paid or payable of goods for a transportation charge must reflect the actual amount of the charge, and not the amount of a standard allowance. The importer should be prepared to substantiate the amount of deduction by indicating the actual cost of transportation.\n16. For example, a Toronto-based company operates sporting goods stores throughout Ontario. The company buys canoes on a C & F (cost and freight) basis from a company in Cleveland, Ohio, for delivery to individual stores. The seller determines that the average transportation cost to any store in Canada is $100, and charges the Toronto company $800 for every canoe it purchases.\n17. In a calculation of the value for duty of an imported canoe made under the transaction value method, the standard transportation allowance of $100 would not be an allowable deduction from the price of $800, because it is not the actual transportation cost of the goods. If, however, the seller provides information demonstrating that their cost to ship the canoes to Ontario is $.05/km. the CBSA would consider this to be a reasonable basis for identifying the amount of deduction from the price paid or payable for the transportation cost to ship a canoe from Cleveland to individual stores in Ontario.\nTransportation Costs and the Value for Duty\n18. Transportation costs from the place of direct shipment to Canada are not included in a calculation of value for duty (refer to Memorandum D13-3-4 for information). The paragraphs below address the treatment of transportation costs under the six methods of valuation.\nTransaction Value Method ( Section 48, Customs Act )\n19. All transportation costs paid by the purchaser must be added to the price paid or payable when they are for the transportation of the goods to the place of direct shipment to Canada. Under subparagraph 48(5) ( a ) (vi) of the Act , the transportation costs must be added to the price paid or payable if they are not already included in the price paid or payable.\n20. When the transportation costs for the transportation of the goods from the place of direct shipment are already included in the price paid or payable, subparagraph 48(5) (b) (i) of the Act allows for their deduction. As previously mentioned, the CBSA may request an importer to provide proof of the actual amount of transportation costs deducted from the price paid or payable. If an importer is aware of a subsequent rebate or discount on the amount of a transportation charge, an amendment to a declaration of value for duty may be required.\n21. The Act does not address transportation costs incurred at the place of direct shipment. Transportation costs must be categorized as occurring either to or from the place of direct shipment. Costs incurred at the place of direct shipment in the movement of the goods from the place of direct shipment are considered to be transportation costs from the place of direct shipment. All other costs incurred at the place of direct shipment are considered to be for the transportation of the goods to the place of direct shipment.\n22. As mentioned previously, not all charges which might initially appear to be transportation costs are, after closer scrutiny, found to be transportation costs. For instance, the costs incurred to gas or fumigate goods, other than to protect them against an infestation by insects, are not transportation costs. They represent a vendor overhead to make the goods more marketable or to enhance their value and are therefore, properly part of the price paid or payable. Under the transaction value method, these gassing and fumigation charges would be considered to be a payment made by the buyer to or for the benefit of the vendor and therefore, form part of the price paid or payable. As well, the cost of regular packing which the seller provides to market and to protect the goods is not a transportation cost. Under the transaction value method, these packing costs are provided for under subparagraph 48(5) (a) (ii) of the Act and if not already included must be added to it. These packing costs cannot be deducted or otherwise excluded from the price paid or payable for the goods, regardless of where they are incurred.\n23. For example, a vendor in California wishes to ship 1000 crystal wine glasses from its factory in San Francisco to its customer in Montréal, Quebec. The company decides to ship the goods via a commercial carrier and to package the goods in boxes of ten. Although the transportation company does not require that any extra packaging be used, the company knows that if it packages the glasses in the cardboard boxes with tissue paper, most, if not all, of the glasses will be broken by the time they reach their Montréal destination. The company decides to buy special packaging to individually wrap the glasses and cardboard separators to ensure that the glasses are not damaged during transportation. Since this expense represents an overhead cost to the vendor, one would expect that cost to be built into the price of the glasses, but since it is not a transportation requirement, no deduction is allowed for its cost. Alternatively, if the California company bills its customer separately for the extra packing, this amount should be added to the price under subparagraph 48(5) (a) (ii) of the Act.\n24. The commercial carrier however, does require that the boxes be placed on pallets, that air cushioning devices be placed between the pallets, and that special reinforced straps be used to keep the pallets together. The cost of the pallets, air cushioning devices, and the reinforced straps are required by the transportation company and are to be treated as a transportation cost. Depending on the circumstances, the Montréal buyer may be able to deduct the cost for these transportation costs, if they are included in the price paid or payable, in a calculation of value for duty made under section 48 of the Act.\nTransaction Value of Identical Goods and Similar Goods Methods ( Sections 49 and 50 , Customs Act )\n25. If either the transaction value of identical goods method or the transaction value of similar goods method applies, certain adjustments to the transaction value of identical or similar goods may be made when there are differences in shipping costs between goods accounted for under section 48 of the Act and the identical or similar goods being valued. Adjustments may apply for differences in mode of transportation or distance travelled to the place of direct shipment. Refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act , for further information on the transaction value of identical goods method and the transaction value of similar goods method.\n26. For example, Company A imports goods and stores them in a warehouse located in Vancouver. As the goods are not sold for export to Canada, they cannot be accounted for under the transaction value method, and a subsequent method of valuation will apply.\n27. Company B imports a similar product in approximately the same quantities and at the same trade level as Company A. The CBSA has conducted a review of Company B and determined that value for duty was correctly accounted for under the transaction value method. It is possible to use this transaction value as the basis to determine the value for duty of Company A's goods under the transaction value of similar goods method ( section 50 of the Act).\n28. Company B sells the goods in Canada for an all-inclusive CIF (cost of insurance and freight) price of $20/unit. Company B transports the goods by train to the place of direct shipment, location X, for a cost of $5/unit. At location X, the goods are re-packaged and warehoused overnight. The next day the goods are loaded onto a truck and shipped to Canada. The cost of transporting the goods to Canada from location X is $3/unit. Subparagraph 48(5) (b) (i) of the Act indicates that international freight costs from the place of direct shipment can be deducted from the CIF price. There is no need to make an adjustment under subparagraph 48(5) (a) (vi) of the Act, which requires that transportation costs incurred to move goods to the place of direct shipment be added to the price paid or payable, since the cost of $5/unit is already included in the CIF price. Therefore, the value for duty declared by Company B to the CBSA at the time of importation is $17/unit, and is the amount to which adjustments will be made to determine the value for duty which should be declared by Company A.\n29. Company A transports the goods by air to location X, the place of direct shipment. The cost of transporting the goods by air is $7/unit. At location X, the goods are re-packaged and warehoused for one night. The goods are then loaded onto a truck and shipped to Canada. The cost of transporting the goods by truck is $3/unit. The inland cost of getting the goods to location X was $2/unit higher for Company A. Therefore, the value for duty to be declared by Company A is $19/unit (the $17 base amount plus an adjustment of $2 for differences in the cost of transportation to the place of direct shipment to Canada).\n30. In the above example, the cost of transportation for both companies, from the place of direct shipment, was the same. If there are differences in transportation and/or associated costs from the place of direct shipment, these differences must be taken into account when determining the value for duty.\nDeductive Value Method ( Section 51 , Customs Act )\n31. Transportation costs may also be deducted under the deductive value method. Deductions are made from the resale price in Canada of the goods for the transportation costs in Canada and the transportation costs from the place of direct shipment. However, these deductions cannot be made if they have already been deducted from the price per unit under the deduction for general expenses. Refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit , and Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price Per Unit , for further information.\nComputed Value Method ( Section 52, Customs Act )\n32. All transportation costs must be added to the cost of production of goods when they are for the transportation of the goods to the place of direct shipment to Canada. These costs do not have to be added if they are already included in the amount for profit and general expenses. Refer to Memorandum D13-8-1 , Computed Value Method , for further information.\nResidual Value Method ( Section 53, Customs Act )\n33. Adjustments for transportation costs may have to be made when the residual value method applies. As the residual value method is a flexible application of one of the other five methods of valuation, the treatment of transportation costs should be consistent with the method which has been flexibly applied. Refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method , for further information.\nAdditional Information\n34. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-3",
+    "marginal_note": "References",
+    "part": "Transportation and Associated Costs",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act , sections 44 to 56 Other references: D13-3-4 , D13-5-1 , D13-7-1 , D13-7-3 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-3, December 10, 1999",
+    "history": "",
+    "last_amended": "2023-03-01",
+    "current_to": "2023-03-01",
+    "citation": "Memorandum D13-3-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-4",
+    "marginal_note": "Legislation",
+    "part": "Place of Direct Shipment",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Direct Shipment of Goods Regulations",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Place of Direct Shipment",
+    "division": "",
+    "heading": "",
+    "text": "1. Sections 44 to 56 of the Customs Act (the Act)require that transportation and associated costs of imported goods be determined to properly apply all methods of valuation. To determine how these costs are treated under all methods of valuation, you must establish the place of direct shipment. For more information on transportation and associated costs, refer to Memorandum D13-3-3, Transportation and Associated Costs .\nPlace of Direct Shipment\n2. The extent to which transportation charges will be part of the value for duty depends on what is called \"the place of direct shipment to Canada.\" To establish the place of direct shipment, it may be helpful to examine the three following elements that are involved in the transportation of goods: the event, the time, and the place.\nEvent\n3. Some type of event will have occurred to cause the goods to be shipped to Canada. The event will be determined based on the circumstances of the importation. For example, in a case where goods are sold for export to Canada to a purchaser in Canada and the goods are shipped to Canada directly from the foreign vendor's premises, the sale would be the event which caused the goods to be shipped to Canada.\nTime\n4. The time is the specific moment the goods begin their journey to Canada. It will be the moment when Canada can be identified as the specific destination for the goods. It is also from this time that the date of direct shipment is determined for the purpose of identifying foreign currency exchange rates so that the value for duty of the goods can be expressed in Canadian dollars.\nPlace\n5. The place will be the physical location of the goods when the event and the time coincide.\nEstablishing the Place of Direct Shipment\n6. The place of direct shipment is the physical location of the goods, following an event, at the point in time when the goods begin their direct and uninterrupted journey to a specific destination in Canada. This will usually be the location where the goods are loaded onto the carrier with a specific location in Canada identified on transportation documents as their destination.\n7. For example, a Canadian firm purchases 5,000 jewelry boxes from a Mexican manufacturer. The jewelry boxes are manufactured, painted, and packed in cartons at the manufacturer's plant in Mexico City and transported by truck directly from the plant to the firm in Canada.\n8. The sale between the Canadian firm and the supplier in Mexico is the event which caused goods to be shipped to Canada. The time is the moment the cartons containing the jewelry boxes are identified as being destined for a specific Canadian location. The coincidence of the event and the time serve to establish the place of direct shipment. Given these facts, the place of direct shipment is the manufacturer's plant in Mexico City.\nTranshipment\n9. The Direct Shipment of Goods Regulations require that the direct journey of goods exported from another country with a Canadian destination that pass through an intermediate country must be uninterrupted. However, for a number of reasons, goods which are shipped to Canada may stop at some place along their route. If the journey is broken temporarily because the goods must change carriers, the goods are said to be transhipped. This point along the route is a transhipment point. Transhipment also occurs when goods are consolidated or deconsolidated to make shipping easier, more convenient or more cost effective. This type of stoppage along the way is not considered to interrupt the direct journey of the goods to Canada. Minor operations at the transhipment point, such as adding extra packing needed to protect the goods on the next carrier, are also not considered to interrupt the direct journey to Canada of the goods. In these cases, the transhipment does not affect the identification of the place of direct shipment.\n10. It should be noted that activities at an intermediate point along the route, even if the goods remain under foreign customs control, which change or enhance the goods or add extra value to them will cause this intermediate point to be considered the place of direct shipment. If the goods are warehoused at a location along the route for any reason other than transhipment, even if they remain under foreign customs control, the warehouse would be considered the place of direct shipment. This presumes that the journey of the goods to Canada is not interrupted again along their route.\nFirst Example\n11. A Canadian firm located in Vancouver wishes to purchase plywood sheets. A Denver, Colorado company manufactures plywood sheets. Purchase orders from American and Canadian customers are all submitted to the factory in Denver. Once orders are received from the Vancouver firm, the requested amount of sheets are manufactured at the factory and shipped in bundles by truck to a reloading centre 100 kilometers from Denver. The commercial invoice prepared at the factory indicates the Vancouver firm as the purchaser, the date the bundles are transported to the reloading centre, and that Vancouver is the ultimate destination of the sheets. These bundles are taken off the truck at the reloading centre and stored there until six days later, when they are loaded on a single railcar and shipped to their Vancouver destination. The freight invoice from the rail carrier shows Vancouver as the destination of the sheets, and references the vendor's commercial invoice number.\n12. The event that prompted the shipment of the sheets to Canada is the sale between the Denver vendor and the Vancouver. The commercial invoice indicates that Vancouver was identified as the destination of a specific amount of bundles of sheets at the time the goods were shipped from the Denver factory. The reloading centre is only a transhipment point as the bundles are merely awaiting a carrier change. The coincidence of the event and time serve to establish the place of direct shipment. In this example, that place is Denver.\n13. In this example, assuming the requirements of the transaction value method are satisfied, any charge borne by the Vancouver firm to transport the goods from the place of direct shipment and invoiced separately is not to be added to the price paid or payable of the imported sheets. Any charge included in the invoice price to recover the vendor's actual cost to transport the goods from the place of direct shipment may be deducted from the price paid or payable of the imported sheets.\nSecond Example\n14. In a situation similar to the one described in the first example, the Denver company continually produces plywood sheets regardless of the orders that are received. Once the sheets are produced and bundled, they are immediately shipped to the reloading centre. On March 15, the Vancouver firm sends a purchase order to the Denver factory requesting them to ship 2,000 sheets of plywood to Vancouver. On March 17, 2,000 sheets at the reloading centre are loaded onto a rail car. The freight invoice from the rail carrier shows Vancouver as the ultimate destination of the sheets.\n15. The event that prompted the shipment of the sheets to Canada is the sale between the Denver company and the Vancouver firm. The time is March 17, which is the moment the loaded rail car identified by a \"destination tag\" to Vancouver begins its direct and uninterrupted journey to Canada. Again, the coincidence of the event and the time establishes the place of direct shipment. In this case, it is the reloading centre, as it is only from this place that the goods begin their direct and uninterrupted journey to Canada.\n16. The plywood sheets may have been produced the day before, the day after, or the same day that the order was received. It is not important to know when the plywood sheets were produced or when they were shipped to the reloading centre. The key point to consider is that it is impossible to link the Vancouver firm's order with any specific sheets of plywood leaving the factory until the moment in time the plywood sheets are identified with a \"destination tag\" or other type of documentation such as a bill of lading, a waybill, or an invoice indicating the Vancouver destination. When the plywood sheets leave the factory, it is not known at that time which specific sheets are destined for Canada. Denver, Colorado is therefore not the place of direct shipment.\nThird Example\n17. A Canadian purchaser negotiates a supply agreement with a Japanese manufacturer to purchase a certain amount of chain-saws, for a fixed price, over a one-year period. The purchaser does not have sufficient space in Canada to warehouse the requested amount of chain-saws all at once. The manufacturer produces chain-saws regularly and transports them to its warehouse at an ocean port in Japan. The Canadian purchaser will issue a release order once a month for a specified number of the chain-saws. Per their agreement, the purchaser will pay on a monthly basis for the chain-saws shipped during that month. Release orders from various customers, including the orders received from the Canadian purchaser, are filled from stock in the manufacturer's warehouse.\n18. The event that prompted the shipment of the chain-saws to Canada is the transmission of the monthly release orders by the purchaser, not the supply agreement, since that agreement has not caused goods to be shipped to Canada. Each time a release order is issued by the purchaser, the specified number of chain-saws is prepared, identified as being destined to Canada, and shipped, therefore establishing the time the goods begin their continuous journey to Canada. The coincidence between the event and the time establishes the place of direct shipment. In this case, it is the warehouse, not the manufacturer's premises.\nFourth Example\n19. A Canadian purchaser of cut and bundled flowers receives a shipment with a sales invoice from a grower in South America. The flowers were harvested in South America and then transported in bulk to a warehouse in the United States (US) where they were separated into lots and identified for delivery to individual customers both in Canada and in the US. The flowers were accounted for to US Customs upon arrival in the US and released from customs control. They were then sent to a local warehouse to be separated and packaged for individual Canadian and American customers.\n20. The event which caused the specific quantity of flowers to be shipped to the Canadian purchaser is the separation of the flowers at the American warehouse following their release from customs control and not the sale between the purchaser and the South American grower. Even if the commercial invoice from the grower identifies the parties to the sale transaction and indicates that a quantity of the goods departed the place of export \"destined for Canada\", the fact that the goods are cleared by a foreign Customs authority precludes the grower's premises from being the place of direct shipment. The time is the moment at which the separation for packaging at the American warehouse occurs. By clearing US Customs, the goods cannot be said to have passed \"in transit\" through the US. The accounting of the flowers to US Customs and their subsequent release was an interruption of their journey, and the time of direct shipment cannot be identified before the interruption occurred. The concurrence of the event and time establish the place of direct shipment. In this case, the American warehouse is the place of direct shipment.\n21. Alternatively, if a quantity of flowers is separately identified as destined for Canada before leaving the grower's South America premises and is delivered to a customs bonded warehouse in an intermediate country without clearing customs control or otherwise entering the intermediate country's economy, then the event is the sale of the goods to the Canadian purchaser and the time is established when the goods were labeled with a Canadian destination. In these circumstances, the grower's South America premises are the place of direct shipment.\n22. In different circumstances, a quantity of flowers is harvested and delivered to a customs bonded warehouse in an intermediate country. Purchase orders from individual customers are only received after the flowers leave their country of origin. The event which causes the shipment to Canada is the sale of the goods to a Canadian purchaser. The time is established when the goods were labeled with a Canadian destination. In this case the labelling occurs at the customs bonded warehouse after the goods leave the grower's premises. The warehouse is the place of direct shipment. Even if the grower anticipated selling the goods to a Canadian customer, no confirmation exists that Canada was the destination of the goods when they were exported from their country of origin.\nDocumentation Needed\n23. In support of the value for duty declaration, an importer must possess documentation that indicates the place of direct shipment and the date of direct shipment (the date the goods began their continuous and uninterrupted journey to Canada). It should be noted that there is no prescribed requirement that only a specific document is acceptable. Place and/or date of direct shipment may be identified on commercial invoices, confirmations of sale, destination tags, and freight invoices. A bill of lading may also be an acceptable source of information. Sometimes, however, a bill of lading may only cover the shipment from the seaport in the country of export to the Canadian destination. An inland bill of lading may also be needed to substantiate that the Canadian destination of the goods was known at the place and at the time the goods began their journey to Canada.\n24. Documentation should also support the identification of the event that caused the goods to be shipped to Canada. It may be necessary for importers to obtain this information from sources other than the vendor ( e.g., agent, exporter, transportation company).\n25. For example, a Canadian purchaser of clothing in Winnipeg places an order for cotton shirts with a manufacturer in Hong Kong. The purchaser instructs the manufacturer to ship the shirts by boat to San Francisco. The purchaser makes arrangements to unload the shirts at San Francisco where a trucking company will consolidate them with other goods and deliver them to Winnipeg.\n26. The event which caused the shirts to be shipped to Winnipeg is the sale between the purchaser and the Hong Kong manufacturer. The time is the moment the shirts left the manufacturer's plant in Hong Kong to begin their direct journey to Canada. If the commercial invoice only indicates that the shirts were sold to a Canadian customer for shipment to San Francisco, documentation from the trucking company would be necessary to support that the shirts were collected in San Francisco without clearing US Customs before being loaded with other goods for delivery to Canada. Such documentation supports that the place of direct shipment is the manufacturer's plant in Hong Kong.\n27. For more information on the treatment of transportation costs in a calculation of value for duty in circumstances where a Canadian importer collects its goods at an intermediate point outside Canada and subsequently imports them into Canada, refer to Memorandum D13-3-5, Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation .\nCurrency Conversion\n28. If any element of the value for duty calculation is expressed in a foreign currency it must be converted to Canadian funds using the exchange rate that is recognized by the Canada Border Services Agency for that foreign currency on the date of direct shipment. For additional information on currency conversion, refer to Memorandum D13-2-3, Exchange Rate for Calculation of Value for Duty Under the Customs Act .\nAdditional Information\n29. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-4",
+    "marginal_note": "References",
+    "part": "Place of Direct Shipment",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Direct Shipment of Goods Regulations Other references: D13-2-3 , D13-3-3 Superseded memorandum D: D13-3-4, dated July 11, 2005",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-5",
+    "marginal_note": "Legislation",
+    "part": "Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Direct Shipment of Goods Regulations",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation",
+    "division": "",
+    "heading": "",
+    "text": "1. The value for duty of all goods imported into Canada must be established in accordance with the provisions set out in sections 44 to 55 of the Customs Act (the Act). The Act requires that transportation and associated costs to the place of direct shipment of the goods must be included in the calculation of value for duty. To determine how these costs are treated, the place of direct shipment must be established.\n2. The place of direct shipment to Canada is the physical location of the goods where they begin their direct and uninterrupted journey to a specific destination in Canada. This will usually be the location where the goods are loaded onto the carrier with a specific location in Canada identified on transportation documents as their destination. If the journey is broken temporarily because the goods must change carriers, the goods are said to be transhipped. For more information on the place of direct shipment and transhipment, refer to Memorandum D13-3-4, Place of Direct Shipment .\n3. Transportation and associated costs incurred after the imported goods leave the place of direct shipment are not included in the value for duty. For more information on transportation and associated costs, refer to Memorandum D13-3-3, Transportation and Associated Costs .\n4. In support of a value for duty declaration, an importer must possess documentation that indicates the place and the date of direct shipment, and the event that caused the goods to be shipped to Canada. There is no single prescribed document from which this information is required to be obtained, and it may be necessary to acquire the documentation from sources other than the vendor (e.g., exporter, transportation company).\n5. The transaction value method is the primary basis of determining the value for duty of imported goods and it is based upon the actual selling price of the goods.\n6. Where a Canadian purchases goods from a foreign vendor but the goods are delivered to an intermediate point outside Canada for collection and subsequent importation, the place of direct shipment is the place from which the goods were shipped, provided that:\n- (a) documentation exists indicating that the goods were sold for delivery to the intermediate point and all other transhipment requirements are satisfied; and\n- (b) upon collection at the intermediate point, the goods are imported promptly to Canada.\nNote: In these circumstances, the intermediate point is considered a transhipment point.\n7. For example, a Canadian resident in British Columbia purchases a set of cutlery via the internet from a vendor in California and the goods are delivered to a post-office address in Washington State. The Canadian then travels to the United States, collects the goods at the post-office and imports them upon return to Canada.\n8. The amount charged by the vendor to ship the cutlery set to the post office is not included in the value for duty provided that the shipping charge is identified separately from the amount charged for the goods.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-5",
+    "marginal_note": "References",
+    "part": "Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Direct Shipment of Goods Regulations Other references: D13-3-3 , D13-3-4 Superseded memorandum D: N/A",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-7",
+    "marginal_note": "Legislation",
+    "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 to 53 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada",
+    "division": "",
+    "heading": "",
+    "text": "1. The term \"undertaken elsewhere than in Canada\" is introduced in subparagraph 48(5) (a) (iii) of the Customs Act , which provides for the treatment of \"assists\". Refer to Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty .\n2. Clause (D) of subparagraph 48(5) (a) (iii) states that the value of engineering, development work, art work, design work, plans and sketches \"undertaken elsewhere than in Canada\" and necessary for the production of the imported goods is to be added to the price paid or payable in determining the value for duty.\n3. The implication in paragraph 2 is that the value of engineering, development work, etc., \"undertaken in Canada\" is not to be added to the price paid or payable in determining the value for duty under the transaction value method even when the conditions of subparagraph 48(5) (a) (iii) are met.\n4. Payments for engineering, development work, art work, design work, plans and sketches that are made to the vendor are \"in respect of the goods\" pursuant to the definition of the price paid or payable in subsection 45(1) . Such activities for which payment is made to the vendor by a purchaser, regardless of the stage of design or production at which they occur, are considered necessary for the production of imported goods and cannot be excluded in whole or in part from the price paid or payable for the goods. Such payments are not assists pursuant to paragraph 48(5) (a) .\n5. \"Undertaken in Canada\" means that the above goods and services must be carried out within the geographical boundaries of Canada.\n6. Subsection 45(1) in defining \"identical goods\" and \"similar goods\" states that imported goods for which engineering, development work, art work, design work, plans and sketches undertaken in Canada were supplied by the purchaser free of charge or at a reduced cost for use in connection with the production of the imported goods cannot be considered \"identical\" or \"similar\" goods to other imported goods. Therefore such goods cannot be used in applying the following provisions:\n- (a) subsection 48(3) , in which the transaction value of identical or similar goods is used to establish the acceptability of a transaction value in a sale between related persons (refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons );\n- (b) sections 49 and 50 , in which the value for duty is determined on the basis of the transaction value of identical or similar goods (refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act ); and\n- (c) subsection 51(3) , in which the value for duty may be derived from the price per unit drawn from sales in Canada of identical or similar goods (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit ).\n7. Paragraph 52(3) (c) states that only the costs, charges, or expenses actually incurred by the producer for engineering, development work, etc., undertaken in Canada and supplied for use in the production of the goods being appraised is to be included in the value for duty determined under the computed value method (section 52) . Refer to Memorandum D13-8-1 , Computed Value Method .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-7",
+    "marginal_note": "Additional Information",
+    "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada",
+    "division": "",
+    "heading": "",
+    "text": "8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-7-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-7",
+    "marginal_note": "References",
+    "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: D13-3-12 , D13-4-5 D13-5-1 , D13-7-1 , D13-8-1 Superseded memorandum D: D13-3-7, March 27, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-9",
+    "marginal_note": "Legislation",
+    "part": "Package Deals",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 55 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-9",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Package Deals",
+    "division": "",
+    "heading": "",
+    "text": "1. A package deal is an agreement to pay a single price for a group of goods sold together, the price of the goods being the only consideration. If a price paid or payable can be established for the total package, the package may be valued under the transaction value method, providing that the other requirements of section 48 of the Customs Act (the Act) are met. The fact that the items in a shipment are not priced separately does not preclude the applicability of the transaction value method in valuing a package deal (refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable ).\n2. The agreement between the parties needs to be examined in order to ensure that the sale is not subject to some condition or consideration with respect to the imported goods, which a value cannot be determined and would preclude the goods from being valued under the transaction value method, in accordance with paragraph 48(1) (b) of the Act . In cases where there is a price paid or payable for a package deal but one of the other requirements for, or limitations on, the use of transaction value is not met, the package must be valued under a subsequent method of valuation (refer to Memorandum D13-4-4 , Limitations on the Use of Transaction Value Method , and Memorandum D13-3-1 , Methods of Determining Value for Duty ).\n3. For example, a vendor agrees to sell five (5) units of product A and five (5) units of product B, which normally sell for $10 per unit and $20 per unit respectively, are sold for a total package price of $135. This situation would constitute a package deal and the transaction value method would be used to value the goods because, there is no condition or consideration with respect to the goods for which a value cannot be determined. However, if the sale (quantity and/or price) of the package is conditional upon the purchaser buying a certain quantity of product C at a future time, then there is a condition or consideration as described in paragraph 48(1) (b) of the Act . In this case an arrangement known as a \"tie-in\" sale, occurs and the transaction value method cannot be used to value the goods.\n4. In cases where there is not sufficient information to determine a value for duty for the package under any of the successive methods of valuation identified in sections 49 to 52 of the Act , the value would be determined using the residual method, which is described in section 53 of the Act. Under this section, the value of each of the separate items in the package will each be derived from one of the preceding five methods, and the aggregate of these values will be used as the value for duty of the goods being appraised.\nApportionment of Total Package Costs\n5. If the goods acquired in a package are accounted for under different classification numbers, it is necessary to apportion the total package price among the individual goods in the package. Once the value for duty of the package has been determined, the apportionment is not an application of valuation provisions, but is one of customs administration.\n6. In making such an apportionment, the price or cost breakdowns must be reasonable and based on sufficient information. The following examples will serve as guidelines as to what may constitute sufficient information for purposes of apportioning the package deal:\n- (a) the price breakdown of the separate items in the package may be determined by examining importations of identical goods and this breakdown applied to the package in question; or\n- (b) cost breakdowns, supplied by the producer or vendor of the goods being appraised, through the importer, which conform to generally accepted accounting principles based on: (i) the cost of production of the goods being appraised; or (ii) the vendor’s acquisition cost of the goods being appraised.\n7. The following example illustrates how an apportionment of the total package price may be made in cases where goods are classified under different classification numbers:\n- Example: A tent and a camp cot are imported as a package with a declared value of $80. The requirements of the transaction value method have been met and the value for duty of the package deal has been determined to be $80. In order to apportion the value, previous importations of tents and cots, imported separately, are examined and found to have the following values: Tent $ 70 Cot $ 30 Total $100\n- Based on this breakdown, the tent represents 70% of the value of the total and the cot represents 30%. Applying these percentages to the package in question, the tent represents 70% of $80, or $56, and the cot represents 30% of $80, or $24.\n8. In importations of package deals where the goods contained in the package are classified under the same classification number, and are subject to the same assessment of duties and taxes, it is not necessary to make an apportionment of value among the individual goods. In such cases, it is sufficient to determine the value for duty of the total package.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-9-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-9",
+    "marginal_note": "References",
+    "part": "Package Deals",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: D13-3-1 , D13-4-3 , D13-4-4 Superseded memorandum D: D13-3-9 dated March 29, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-10-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-10",
+    "marginal_note": "Legislation",
+    "part": "Goods Imported in Split Shipments",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 55 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/section-1.html .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-10-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-10-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-10",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Goods Imported in Split Shipments",
+    "division": "",
+    "heading": "",
+    "text": "1. The term \"split shipment\" refers to situations where goods cannot be released by the Canada Border Services Agency ( CBSA ) in a single shipment for reasons connected with delivery, transportation, payment, or the like and are consequently imported in partial or successive shipments, either through the same CBSA office or through different CBSA offices.\n2. Generally, goods are imported in split shipments for one of the following reasons:\n- (a) Certain groups of goods and whole installations, such as industrial installations or plants, have to be imported in several shipments because of, for example, their size, or production schedules. In such cases, the value for duty of each shipment generally cannot be determined at the time of importation since such transactions often involve engineering service contracts or price review clauses. If the requirements of the transaction value method are satisfied and there are no limitations on the sale for export of the goods to a purchaser in Canada, the value for duty of the whole installation may be based on the price paid or payable concluded between the buyer and the seller, adjusted in accordance with subsection 48(5) of the Customs Act (the Act) and apportioned as necessary: (i) If a partial shipment has been invoiced separately, it will be necessary to apportion any adjustment identified in subsection 48(5) of the Act to the amount of the invoice. (ii) If the partial shipment has not been invoiced separately, an apportionment of the total value for duty of the transaction could be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.\n- (b) The quantity of goods to be delivered is too great to be imported in a single shipment and must be split to effect delivery. If the requirements of the transaction value method are satisfied and there are no limitations on the sale for export of the goods to a purchaser in Canada, the value for duty of a shipment of the goods imported may be based on the unit price paid or payable, multiplied by the number of units in the shipment, and adjusted in accordance with subsection 48(5) of the Act.\n- (c) A quantity of goods to be imported is split to effect delivery of individual shipments to different ultimate destinations. In this situation, if the requirements of the transaction value method are satisfied and there are no limitations on the sale for export of the goods to a purchaser in Canada, the value for duty of a shipment of the goods imported may be based on the price paid or payable for the total transaction apportioned in accordance with the instructions provided in subparagraphs (a) and (b) above, whichever is appropriate in the circumstances.\n3. In the event that goods imported in split shipments cannot be valued under the transaction value method, an apportionment of a calculation of value for duty made under sections 49 to 53 of the Act can be made with consideration to the information provided in paragraph 2 of this memorandum.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-10-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-10-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-10",
+    "marginal_note": "References",
+    "part": "Goods Imported in Split Shipments",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: N/A Superseded memorandum D: D13-3-10, March 27, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-10-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-11",
+    "marginal_note": "Legislation",
+    "part": "Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis",
+    "division": "",
+    "heading": "",
+    "text": "Sections 48 to 53 of the Customs Act .\nSection 4 of the Valuation for Duty Regulations .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-11-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-11",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis",
+    "division": "",
+    "heading": "",
+    "text": "1. The approach to be used in valuing the goods imported into Canada to be used in the assembly, construction, or fabrication of a facility or a machine sold on an installed contract basis will depend on who, under the terms of the sale contract, the owner of the goods is at the time of importation. Usually, installed facility or machine contracts fall into two categories:\n- (a) A person located in Canada buys an installed facility or machine from a foreign vendor and is the owner and importer of the goods at the time of importation. However, the vendor must perform some tasks in Canada (e.g., setting up an imported machine on a foundation, performing pre-operational testing) in order to fulfill the terms of the contract.\n- (b) A person located in Canada agrees to purchase a fully assembled facility or machine located in Canada from an international contractor. The contractor will purchase items necessary for the construction of the facility or machine from foreign and domestic vendors, and will import the foreign sourced items prior to the actual sale of the facility or machine. Completion will usually require a considerable amount of work to be performed in Canada (e.g., site clearance, foundation pouring, construction, erection, testing).\n2. In order to determine which sale is the appropriate \"sale for export to Canada\", it will be necessary to determine into which of the categories above the importation falls.\n3. It is a common occurrence for importations of goods used in the construction of an installation to be imported in several, or many, separate shipments over an extended period of time. The valuation implications of such split shipments are addressed in Memorandum D13-3-10 , Goods Imported in Split Shipments .\nApplication of the Transaction Value Method (section 48 of the Customs Act )\n4. Whether or not the transaction value method can be used to value the subject goods will depend on the circumstances of the particular transaction resulting in the importation. For the purpose of illustrating the principles involved, this memorandum contains only examples of situations where section 48 of the Customs Act (the Act) is indeed the section to be applied in determining the value for duty of the goods. 5. Contract sales described in paragraph 1 (a) of this memorandum can be conveniently described as \"package deals\" because the purchaser is paying a single price for a package consisting of the imported goods and various services connected with the installation. The package can be valued under the transaction value method. This subject is addressed in greater detail in Memorandum D13-3-9 , Package Deals . 6. Installations contemplated in paragraph 1 (a) of this memorandum will sometimes require engineering, development work, art work, design work, plans and sketches to be undertaken. Where this work is necessary for the production of the imported goods, is undertaken elsewhere than in Canada, and is supplied to the producer of the goods, directly or indirectly, free of charge or at a reduced cost, the value thereof is to be added to the price paid or payable for the imported goods pursuant to clause 48(5) (a) (iii)(D) of the Act . Where the work performed pertains to more than one item, the amount is to be apportioned to all the imported goods to which it applies. The subject of apportionment is addressed in Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty . 7. Any cost, charge or expense included in the contract price of the package that is in respect of the construction, erection, assembly or maintenance of, or technical assistance provided in Canada in respect of the goods may be deducted from the total price paid or payable for the package pursuant to clause 48(5) (b) (ii)(A) of the Act . The amount for these activities must be identified in the contract separately from the price for the goods. 8. Where the contract price of the package includes amounts for the other items specified in paragraph 48(5) (b) of the Act (e.g., transportation and insurance from the place of direct shipment, Canadian duties and taxes), the amounts actually paid by the vendor may also be deducted from the price paid or payable for the package. 9. The deductions must be reasonable and based on sufficient information that can be supported by documentary evidence. 10. Importations for installations described in paragraph 1 (b) of this memorandum present some special problems in valuation. Although the contractor is supplying a fully completed installation in Canada (e.g., an oil refinery) it is not the completed installation, as such, that the contractor is importing. Therefore, it is not appropriate to value the importations in the same way as the \"package deal\" concept used in paragraph 5 of this memorandum. The contractor is, in fact, acquiring and importing the various items that go into the construction or erection of the installation, and it is these individual items that must be valued for customs purposes. 11. Goods that the contractor/importer has purchased from a supplier abroad which were sold for export to Canada and that were acquired for the contractor/importer's own use, may be valued under the transaction value method (refer to Memorandum D13-4-1 , Transaction Value Method of Valuation ). 12.Goods, especially industrial equipment, will sometimes be partially fabricated by one manufacturer and passed to one or more other manufacturers for further fabrication before being exported to Canada. Where this occurs, the value of the goods and services provided by any previous manufacturers (including transportation costs between the different points of manufacture) is to be added to the price paid or payable to the final manufacturer in accordance with subparagraph 48(5) (a) (iii) of the Act . 13. The value of engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Canada and necessary for the production of the imported goods (assists) will require careful attention; subsection 4(2) of the Valuation for Duty Regulations specifies the way in which the value of this work is to be determined. Where, for example, the work is performed by the contractor/importer, the value will be the cost of production thereof pursuant to paragraph 4(2) (d) of the Valuation for Duty Regulations . Subparagraph 48(5) (a) (iii) of the Act specifies that the value is to be apportioned to the imported goods in a \"reasonable manner and in accordance with generally accepted accounting principles.\" It is probable that not all of the engineering work, etc., performed will be necessary for the production of imported goods as some of this work may well apply to the construction activity performed in Canada, and not all of the imported goods will benefit from the engineering work in their production. As an example, while items such as standard design electric motors, standard measurement steel beams not further fabricated than as normally stocked, and nuts and bolts may be identified in the detailed plans of the installation, not part of the cost of the engineering work, etc., will have to be added to the cost of these items as the engineering work was not necessary for the production of these \"shelf\" or stock items (refer to Memorandum D13-3-7 , Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada ). 14. Goods that contractors/importers manufacture abroad, either wholly or partially, and subsequently import into Canada on their own behalf, cannot be valued under the transaction value method because their ownership has not been transferred to a purchaser, thus there has been no sale for export to Canada. Application of Other Methods of Valuation (sections 49 to 53 of the Customs Act ) 15. The goods described in paragraph 14 of this memorandum that have been manufactured abroad by contractors/importers will most probably not be able to be valued under either section 49 (transaction value of identical goods method) or section 50 of the Act (transaction value of similar goods method) due to the unique nature of most of these fabrications. Section 51 of the Act (deductive value method) will not be appropriate because the imported items will probably not be sold in Canada in a form which allows identification of the selling price of the individual imported items. The most appropriate valuation approach will likely be section 52 of the Act (refer to Memorandum D13-8-1 , Computed Value Method ). If, for some reason, it is not possible to use this valuation method, the contractor will have to resort to section 53 of the Act (refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method ). Additional Information 16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-7 , D13-3-9 , D13-3-10 , D13-3-12, D13-4-1 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-11, dated April 17, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-11-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-11",
+    "marginal_note": "References",
+    "part": "Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-7 , D13-3-9 , D13-3-10 , D13-3-12, D13-4-1 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-11, dated April 17, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-11-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-12-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-12",
+    "marginal_note": "Legislation",
+    "part": "Treatment of Assists in the Determination of the Value for Duty",
+    "division": "",
+    "heading": "",
+    "text": "Sections 48 to 53 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/index.html .\nSection 4 of the Valuation for Duty Regulations : http://laws-lois.justice.gc.ca/eng/regulations/SOR-86-792/ .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-12-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-12",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Treatment of Assists in the Determination of the Value for Duty",
+    "division": "",
+    "heading": "",
+    "text": "Explanation of Terms\n1. The term \"assist\" does not appear in the Customs Act (Act). It is used here to describe any of the goods and services provided directly or indirectly by the purchaser free of charge or at a reduced cost, for use in the production of imported goods outlined in subparagraph 48(5) (a) (iii) of the Act.\nApplication\n2. Assists may be a consideration in determining the value for duty under sections 48, 51, 52 or 53 of the Act:\n- (a) Under subparagraph 48(5) (a) (iii), the value of any assist must be included in the transaction value of the goods being appraised when determining the value for duty;\n- (b) Under paragraph 51(3)( b), sales to a person who has provided an assist in respect of the goods sold cannot be used to determine the price per unit of those goods when applying the deductive value method. Refer to Memorandum D13-7-1 , Deductive Value Method - Determination of the Price per Unit ;\n- (c) Under subparagraph 52(3) (b) and (c) the value of any of the goods or services identified in subparagraph 48(5) (a) (iii) is to be included in the value for duty determined using the computed value method whether or not they were supplied free, or at a reduced charge. Refer to Memorandum D13-8-1 , Computed Value Method ; and\n- (d) Under section 53 , a value for duty is derived from a flexible application of one of the previous methods of valuation set out in sections 48 to 52. The legislative provisions for assists may be a consideration in a flexible application of sections 48, 51 or 52.\nDetermination of the Value of an Assist\n3. Section 4 of the Valuation for Duty Regulations describes in detail the manner in which the value of each of the various types of assists is to be determined.\nApportionment of the Value of an Assist\n4. Subparagraph 48(5) (a) (iii) requires that the value of an assist be apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles. For more information, refer to Memorandum D13-3-8 , Generally Accepted Accounting Principles . Further guidelines regarding the apportionment of each type of assist are given below.\nMaterials, Components, Parts and Other Goods Incorporated in or Consumed in the Production of the Imported Goods\n5. In the case of assists referred to in clauses 48(5) (a) (iii)(A) and (C) of the Act, the apportionment of the value would usually be based upon the number of components or the quantity of material incorporated in or consumed in the production of the imported goods.\n6. For example, a Canadian manufacturer of semi-conductors contracts with a foreign manufacturer to buy electronic equipment for $100/unit for which the manufacture supplies, free of charge, the semi-conductors from their Canadian production. The semi-conductors constitute an assist and are valued at $10 each. Each unit manufactured incorporates three semi-conductors . In this case, $30 would be added to the price paid or payable of each unit of the finished goods imported into Canada.\nNote: Any cost to transport the semi-conductors to the place where they are used in the manufacture of the electronic equipment would be included in the value of the assist.\nTools, Dies, Moulds and Other Goods Utilized in the Production of the Imported Goods\n7. Once a value has been determined for the type of assist referred to in clause 48(5) (a) (iii)(B) of the Act, it will be necessary to apportion that value to the imported goods. The value may be apportioned to the first shipment if the importer wishes to account for the entire value of the assist to the Canada Border Services Agency (CBSA) at one time. The importer may apportion the value over the number of units produced up to the time of the first shipment. The value may also be apportioned over the entire anticipated production if a firm contract exists for the total production.\n8. To illustrate the above, a Canadian importer purchases a mould for the production of a plastic toy and arranges for a foreign company to produce 10,000 such toys. The purchaser furnishes the mould free of charge. The value of that mould is $1,000. By the time the first shipment of 1,000 toys has arrived, the producer has already manufactured 4,000 toys. The importer may apportion the value of the assist over 1,000 units, 4,000 units, or 10,000 units. Under the first example, $1 would be added to the price paid or payable of each of the 1,000 units and no addition would be made to the remaining 9,000 units. Under the second example, 25 cents would be added to the price paid or payable of each of the 4,000 units and nothing added to the balance of 6,000 units. Taking the third example, 10 cents would be added to the price paid or payable of each of the 10,000 units.\n9. The importer should be prepared to furnish documentation to the CBSA , which establishes the appropriateness of the method of their apportionment of an assist and a record of the imported units to which the value of that assist has been apportioned.\nEngineering, Development Work, Art Work, Design Work, Plans and Sketches Undertaken Elsewhere Than in Canada and Necessary for the Production of the Imported Goods\n10. Engineering, development work, art work, design work, plans and sketches, which are undertaken in Canada under clause 48(5) (a) (iii)(D) are not regarded as assists. However, they are regarded as assists in a calculation of value for duty made under section 52 of the Act. Refer to Memorandum D13-3-7 , Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada.\n11. An individual firm's structure and management practice, as well as its accounting methods, may determine the ease with which the values of the elements in this clause may be calculated. For example, in a calculation of value for duty made under section 48, it is possible that a firm, which imports a variety of products from several countries, maintains the records of its design centre outside Canada in such a way as to show accurately the costs attributable to a given product. In such cases, a direct adjustment may be appropriately made under the provisions of subparagraph 48(5) (a) (iii) . In another case, a firm may carry the cost of the design centre outside of Canada as a general overhead expense without allocation to specific products. In this instance, an appropriate adjustment could be made under the provisions of subparagraph 48(5) (a )(iii) with respect to the imported goods by apportioning total design centre costs over total production benefiting from the design centre and adding such apportioned cost on a unit basis.\nAdditional Information\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-12-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-12",
+    "marginal_note": "References",
+    "part": "Treatment of Assists in the Determination of the Value for Duty",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-7 , D13-3-8 , D13-7-1 , D13-8-1 Superseded memorandum D: D13-3-12, March 28, 2001 and D13-4-8, March 7, 2001\nServices provided by the Canada Border Services Agency are available in both official languages.",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-13",
+    "marginal_note": "Legislation",
+    "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Sections 48 to 53 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-13",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum provides policy guidelines for interpreting Decision 3.1, \"Treatment of Interest Charges in the Customs Value of Imported Goods,\" adopted by the World Trade Organization (WTO) Valuation Committee, under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the International Valuation Agreement).\n2. Decision 3.1 examined the issue of financing goods in its broadest sense. The decision states that interest charges for financing arrangements that relate to the purchase of imported goods will not form part of the value for duty, regardless of whether the financing is provided by the vendor, a bank, another individual, or a legal person. This decision shall apply to goods accounted for under any valuation methodology.\nBackground\n3. There are many ways a purchaser can arrange to get the necessary funds to buy goods. The goods may be bought using the purchaser's own funds. The purchaser may buy the goods after having arranged appropriate financing from a bank, a lending institution, or another person unrelated to the transaction. In most cases where the purchaser seeks financing from an external source, the person or institution providing the financing will also charge interest on the financed amount, in return for having provided the financing.\n4. Alternatively, the purchaser may secure financing from the vendor of the goods. It is important to understand why a vendor might choose to provide financing. In some cases, the vendor may wish to either protect or expand its market share in a competitive global economy. One way to achieve this might be for the vendor to provide favourable payment terms for the goods it sells. It may also be that the purchaser is involved in a new business enterprise and, as a result, is considered a high-risk borrower by banks and other lending institutions. As a result, the purchaser may be offered only loans bearing an interest rate above his or her expectations. The vendor may then be willing to provide favourable payment terms, often at a lower interest rate, for the purchase of the goods.\n5. If the purchaser has separately arranged the financing with a bank, a lending institution, or another person unrelated to the transaction, the amount of interest charged is not included in the calculation of the value for duty of imported goods, since these other parties are not involved in the sale of the goods. If the financing has been provided by the vendor of the goods, the interest charged on the financed amount may be a factor in the calculation of the value for duty of imported goods.\n6. There is a fundamental difference between:\n- (a) an advance of funds by a financial institution to the importer to purchase the goods; and\n- (b) a vendor who extends terms for deferred payment for the purchase of the vendor's own goods.\n- In the first situation, the purchaser obtains financing and makes full payment to the vendor for goods, and makes separate payments to the financial institution to repay the advance. In the latter situation, there is no exchange of funds when the goods are acquired. There is only an agreement to defer payment over an extended period of time. There is an exchange of title of the goods for a monetary consideration, but the settlement is deferred according to the terms of the agreement between the purchaser and the vendor. There is no separate formal financial instrument such as a loan or a mortgage agreement, but the vendor may charge the purchaser interest as a result of accepting a deferred payment for the goods.\n7. The International Valuation Agreement did not intend for all charges for deferred payment to be included in the value of duty of imported goods, and consequently issued Decision 3.1 to address interest charges under financing arrangements. Decision 3.1 states that financing charges are not to form part of the value for duty regardless of who provides the financing, subject to certain conditions being fulfilled.\nConditions\n8. Decision 3.1 outlines the conditions that must be met before interest charges for deferred payment can be excluded from the value for duty:\n- (a) the charges are distinguished from the price actually paid or payable for the goods;\n- (b) the financing arrangement was made in writing;\n- (c) where required, the buyer can demonstrate that: (i) such goods are actually sold at the price declared as the price actually paid or payable, and (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when the finance was provided.\n9. In addition to the above, the Canada Border Services Agency (CBSA) will also require evidence that the purchaser could have bought the goods without incurring a finance charge, in order to exclude any payment for interest from the calculation of the value for duty. As well, the financing arrangement must not be considered a condition of the sale of the goods. This means that the purchaser must always be entitled to buy the goods at the time of sale without entering into an agreement with the vendor, or a person related to the vendor, to provide financing or terms for payment. The purchaser must also always be entitled to seek financing through other lending establishments. Finally, there must be evidence that the purchaser is taking advantage of the terms for which the interest is being paid. For example:\n- (a) A vendor only sells to a purchaser on the basis of extended credit terms (six months). This is the only way the vendor conducts business. In this scenario, since the vendor only sells goods with terms for deferred payment, then the interest charges forms part of the price paid or payable\n- (b) A vendor sells to a purchaser and offers legitimate credit terms (six months) for the goods. In this situation, the interest for deferred payment is not included in the price paid or payable as long as the credit terms meet the conditions for exclusion outlined in paragraph 8 of this memorandum.\n10. Not all cases of payment terms necessarily involve interest for deferred payments. Occasionally, vendors will, in the normal course of business, extend terms of payment, such as >\"net 30 days\" to a purchaser. In these cases, the cost of carrying the financing of the goods for 30 days is inherent as a cost factor in the purchase price of the goods. As the cost of deferred payment is factored into the purchase price of the goods, it would not constitute a separate charge for financing the goods.\nClaimed rates of interest\n11. When a purchaser enters into a financing arrangement or arranges terms for payment directly with the vendor, the CBSA may, if it decides to review the claimed rate of interest, take into account the sale between the purchaser and the vendor, the relationship of the parties, and the economic factors present at the time of sale. As well, the CBSA may refer to the International Financial Statistics published by the International Monetary Fund (IMF), which list interest rates on a monthly and yearly basis.\n12. The CBSA will not accept a claimed rate of interest which exceeds the level for such transactions prevailing in the country where, and at the time when, the financing was provided. In these circumstances, provided that the other conditions for exclusion are met, the CBSA will only accept a reasonable rate of interest prevailing in the country where, and at the time when, the financing was provided.\n13. The Appendix to this memorandum provides examples of various situations addressed by these guidelines.\nAdditional Information\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-13",
+    "marginal_note": "Appendix",
+    "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Example 1: The DEMEL Co. imports ladies leather jackets, purchased at a price of $50,000. The value for duty declared for the jackets reflects the invoice price. An additional $750 is shown separately on the commercial invoice as an interest charge. The net invoice amount is shown as $50,750. DEMEL's written finance agreement with the seller outlines the terms and interest amount owing, based on a stated interest rate. The interest charge applies to a three-month period, that is, 1.5% net 90 days. It can be shown that the interest charge is reasonable for the time period the goods were imported.\nConclusion 1: The importer could have purchased the goods without deferring payment for 90 days, so the importer had the option not to incur the additional interest cost. The interest rate charged is competitive with commercial rates. Therefore, the importer has taken advantage of a written finance agreement with the seller that outlines the terms and interest amount owing. The interest charge is reasonable and is shown separately on the commercial invoice, so it will not be included in the price paid or payable. The correct value for duty is $50,000.\nExample 2: MeBodee Inc. purchases and imports a shipment of shoes from the BareFt Co. in Taiwan. The commercial invoice shows a net invoice amount of $10,000 and is broken down on the invoice as $8,000 for the shoes and $2,000 as interest charges for deferred payment. According to the information supplied, BareFt has provided terms of payment for MeBodee's purchase of the shoes, $10,000 net 60 days. MeBodee does not have the option to purchase the goods without this payment plan from BareFt because the vendor will not sell goods under any other terms. MeBodee declares a value for duty of $8,000, excluding the interest charges of $2,000.\nConclusion 2: The terms of the agreement reflect normal business practice for the vendor. It is the vendor's commercial practice to sell goods at the price of $10,000 net 60 days, and not to sell goods under other terms such as a shorter or a longer period of time. Furthermore, to purchase the goods, the importer has no option but to accept the terms offered by the vendor, and the importer cannot avoid the interest payment. As a result, the interest charges must be included in the price paid or payable, even though the invoice purports to break the price into two separate elements. The purchaser must include the amount for interest charges in the declaration of the value for duty, even though they are itemized separately on the invoice. In this scenario, there is no interest for deferred payment. Clearly, the importer cannot purchase the goods under any other terms, and since the interest payment cannot be avoided, the so-called interest charge is included in the price paid or payable. The value for duty is $10,000.\nExample 3: MeBodee Inc. purchases and imports a shipment of shoes from the BareFt Co. in Taiwan. The commercial invoice shows a net invoice amount of $10,000 and is broken down on the invoice as $8,000 for the shoes and $2,000 as interest charges for deferred payment. According to the information supplied, BareFt has provided terms of payment for MeBodee's purchase of the shoes MeBodee accepts the payment terms offered by BareFt and declares a value for duty of $8,000, excluding the interest charges. A review conducted by the CBSA determines that the amount of interest charged for deferred payment does not reflect business reality in the country of export at the time the goods were exported. The interest rate charged is higher than the prevailing rates at the time of the importation. The CBSA 's review determined that a reasonable interest rate at the time of importation to Canada of the goods was 5%.\nConclusion 3: As the interest charges do not reflect the business reality in the country of export at the time the goods were exported, the rate of interest claimed is not considered to be commercially realistic. However, the importer did have the option to purchase the goods outright. Therefore, the subsequent review conducted by the CBSA concluded that an interest rate of 5% represented a reasonable interest rate at the time of importation. As a result, the reassessed value for duty of the goods would be $10,000 – ($10,000 x 5%) = $9,500 .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-13-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-13",
+    "marginal_note": "References",
+    "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79040-4-3 Legislative references: Customs Act Other references: Decision 3.1 of Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the International Valuation Agreement) Superseded memorandum D: D13-3-13, March 30, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-14-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-14",
+    "marginal_note": "Quota Payments",
+    "part": "Quota Payments",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum provides guidance on the treatment of payments made for export quota when determining the value for duty of imported goods under sections 48 to 53 of the Customs Act .\nLegislation\nSections 48 to 53 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-14-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-14",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Quota Payments",
+    "division": "",
+    "heading": "",
+    "text": "1. The term \"quota\", in respect of imported goods and for the purposes of this memorandum, refers to a right granted in an exporting country to an allocation of a specified quantity of certain goods for export to Canada. The goods identified in the quota allocation will be under some form of export restraint negotiated by the appropriate authorities in Canada and the country of export. The total quantity of the goods that may be exported to Canada is usually allocated by the authority in the country of export, free of charge, among manufacturers who have a history of exporting to Canada. Each manufacturer may then use their quota allocation to obtain the necessary export licence authorizing the export of a specified quantity of their goods to Canada.\n2. When the quota holder is permitted by its domestic government to transfer part or all of its allocation to another exporter, the initial quota holder may receive payment for the transferred quota allocation. The new quota holder may then obtain an export licence in respect of the goods it seeks to ship to Canada. It is the payment or charge for the transfer of the quota allocation (the \"quota payment\") which is addressed in this memorandum.\n3. Ordinarily, a quota allocation is obtained in one of the following four scenarios:\n- (a) a manufacturer is allocated quota by its domestic government and manufactures goods for export sale;\n- (b) the initial quota holder sells the quota to a vendor who intends to sell goods for export;\n- (c) the initial quota holder sells the quota to a broker or to an intermediary who in turn sells the quota to a vendor who intends to sell goods for export; or\n- (d) an agent in the country of export, acting on behalf of the purchaser, purchases the quota from a quota holder or quota broker to effect a sale between a vendor in the country of export and the purchaser.\n- Note: In scenario (a) above, the vendor in the sale of goods for export to Canada is the manufacturer. In scenarios (b) , (c) and (d) above, the vendor can either manufacture the goods subject to quota allocation, or can acquire them in the domestic market of the country of export.\nQuota Payments and the Transaction Value Method\n4. In the scenario provided in paragraph 3 (a) of this memorandum, any amount invoiced by the exporter for the quota whether or not invoiced separately from the goods, will be considered to be a payment made or to be made, in respect of the goods, directly to the vendor in accordance with subsection 48(1) of the Customs Act (the Act), and will form part of the price paid or payable for determining the value for duty of the imported goods.\n5. Where the vendor of the goods has purchased the quota, as described in paragraphs 3 (b) and 3 (c) above, and either invoices the purchaser in Canada for an amount which includes the cost incurred by the vendor for the quota, or invoices the purchaser separately for the two charges, the total amount to be paid by the purchaser is to be included in the price paid or payable for the goods. The payment for the quota is made in respect of the goods, directly to the vendor in accordance with subsection 48(1) of the Act, and is included in the price regardless of whether or not the vendor was aware that there was a purchaser for the goods when the quota was obtained.\n6. In the scenario provided in paragraph 3 (d) of this memorandum the purchaser through their agent, acquires and pays for the quota and provides it to the vendor, who exports the goods from the country of manufacture. The payment made for the quota by the agent on behalf of the purchaser is not to be included in the price paid or payable of the goods imported to Canada. The fact that the payment for the quota was necessary to effect the export of the goods does not of itself constitute a benefit to the vendor, as required by section 45(1) of the Act.\n7. If a vendor/exporter derives a financial benefit from the payment for quota made to a third party quota holder by or on behalf of a purchaser, then any portion of the quota payment made to the vendor may be considered to be for the vendor's benefit and included as part of the payment made in respect of the goods by the purchaser to the vendor.\n8. The treatment of quota payments under the transaction value method is addressed in the situations and policy interpretations included in the Appendix to this memorandum.\n9. Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable outlines and explains the types of payments included as part of the price paid or payable for the purpose of determining transaction value.\nQuota Payments and the Transaction Value of Identical Goods and Similar Goods Methods\n10. Goods that are deemed \"identical\" to the goods for which a quota has been obtained will ordinarily have been subject to quota as well. Goods that are deemed \"similar\" may or may not have been exported subject to quota. If either the transaction value of identical or similar goods methods is used to value goods subject to quota, the transaction value of the identical or similar goods is an acceptable basis for the calculation of value for duty, regardless of whether or not an amount paid for quota is required to be included in their price paid or payable (as indicated in paragraphs 4 to 6 of this memorandum).\n11. Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act explains the methods for determining value for duty based on the transaction value of identical or similar goods.\nQuota Payments and the Deductive Value Method\n12. If the deductive value method is used to value imported goods subject to quota, any amount that an importer has paid to obtain a quota allocation is an expense related to the purchase of the goods abroad. As such, this expense is not considered to be \"in connection with sales in Canada\" and cannot be included in the amount of deduction for profit and general expenses in the calculation of value for duty under this method.\n13. Memorandum D13-7-3 , Deductive Value Method - Deductions From the Price per Unit explains the deductions to be made from the price per unit in determining the deductive value.\nQuota Payments and the Computed Value Method\n14. If the computed value method is used to determine the value for duty of imported goods which are subject to quota, the amount to be included in the value for duty calculation for profit and general expenses shall reflect the profit and general expenses of producers in the country of export who manufacture and sell for export to Canada the narrowest group or range of goods of the same class or kind as the goods being appraised. \"Of the same class or kind\" in this context, refers to goods which are subject to a quota allocation of the same category, group or class as the goods being appraised.\n15. Memorandum D13-8-1 , Computed Value Method explains the requirements for the calculation of value for duty under this method. Memorandum D13-1-1 , Value for Duty of Imported Goods present the Regulations respecting the determination of value for duty under the Customs Act and provides information on establishing an amount for profit and general expenses under the computed value method.\nApplication of Residual Basis of Appraisal Method\n16. If the residual method is used to determine the value for duty of imported goods which are subject to quota allocation, the flexible application of a previously rejected method cannot exclude an amount paid for quota that would have been included if the provisions of that method were used to determine value for duty.\n17. Memorandum D13-9-1 , Residual Basis of Appraisal Method outlines and explains the application of this method.\nAdditional Information\n18. The Appendix to this memorandum includes examples that illustrate the treatment of quota payments in the determination of value for duty under the transaction value method.\n19. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-14-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-14",
+    "marginal_note": "Appendix",
+    "part": "Quota Payments",
+    "division": "",
+    "heading": "",
+    "text": "Examples of Quota Payments and Their Treatment Under the Transaction Value Method\nThis appendix includes two situations involving payments for quota. Two examples, each with a corresponding solution that illustrates the interpretation of policy included in this memorandum, are provided for each situation.\nIn situation 1, quota may have been obtained by the vendor (exporter) in the circumstances outlined in scenarios (a) , (b) and (c) of paragraph three of this memorandum. In situation 2, quota is obtained by the vendor (exporter) in the circumstances outlined in scenario (d) of paragraph three of this memorandum.\nSituation 1\nWhere a purchaser in Canada buys goods from a vendor who is either a manufacturer or a re-seller and the vendor has paid an amount to obtain a quota, the amount paid for the quota will usually be included in the price paid or payable for the goods. If the amount paid for the quota is not already included in the price paid or payable for the goods and is separately invoiced by the vendor, the amount paid for the quota must be added to the price paid or payable for the goods by the purchaser. The quota payment is made directly for the benefit of the vendor.\nExample #1 to Situation 1 ABC Co. of Toronto, Ontario enters into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. The manufacturer has the necessary quota needed to obtain the export license. ABC Co. is charged by the manufacturer a price for the goods which includes the manufacturer's cost incurred in the purchase of the quota.\nSolution to Example #1 of Situation 1 The manufacturer's expense in purchasing the quota is a cost and is factored into the price of the goods. The total price paid for the goods, inclusive of the quota cost, forms the basis for the determination of the transaction value.\nExample #2 to Situation 1 ABC Co. enters into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. The manufacturer does not own the necessary quota and must purchase it from an independent quota broker. Instead of factoring the cost of the quota into the manufacturing cost of the goods, the manufacturer generates separate invoices to ABC Co. for the quota charge and for the price of the goods.\nSolution to Example #2 of Situation 1 Where a purchaser in Canada buys goods from a vendor who is either a manufacturer or a re-seller and the purchaser in Canada had to purchase quota from a third-party quota holder, then the price paid for the quota will not usually be included in the price paid or payable in a calculation of the transaction value. A payment for quota that is not made for the benefit of the vendor is not an element of the price paid or payable for the goods. If a vendor benefits directly or indirectly from the payment for quota made to a third-party quota holder, then any portion of the quota payment identified as \"for the vendor's benefit\" must be included as part of the price paid or payable for the goods.\nSituation 2\nWhere a purchaser in Canada buys goods from a vendor who is either a manufacturer or a re-seller and the purchaser in Canada had to purchase quota from a third-party quota holder, then the price paid for the quota will not usually be included in the price paid or payable in a calculation of the transaction value. A payment for quota that is not made for the benefit of the vendor is not an element of the price paid or payable for the goods.\nIf a vendor benefits directly or indirectly from the payment for quota made to a third-party quota holder, then any portion of the quota payment identified as \"for the vendor's benefit\" must be included as part of the price paid or payable for the goods.\nExample #1 to Situation 2 ABC Co. enters into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. However, ABC Co., believing that they can negotiate a better price for the required quota on their own, purchases quota from an independent quota broker and supplies the quota they have purchased to the manufacturer free of charge in order to expedite the manufacture and sale for export of the goods.\nSolution to Example #1 of Situation 2 The amount paid for the quota by purchaser ABC Co. does not form part of price paid or payable for the imported goods. Although the quota was acquired on behalf of, and supplied to the vendor, the payment is not considered to form part of the price paid or payable for the imported goods. The contract of sale between ABC Co. and the manufacturer was for the manufacture and sale of goods. The quota was purchased on the account of ABC Co. and was not an element of the contract of sale between the purchaser ABC Co. and the vendor (the manufacturer).\nExample #2 to Situation 2 ABC Co. engages an overseas agent to enter into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. Acting on ABC Co.'s instructions, the agent purchases quota in the foreign manufacturer's country and provides it without charge to the manufacturer to expedite the manufacture and sale for export of the goods. The agent then invoices ABC Co. for the quota at the agent's cost of acquisition.\nSolution to Example #2 of Situation 2 The quota obtained by the agent was purchased on the account of ABC Co. and was not an element of the contract of sale between the purchaser (ABC Co.) and the vendor (the manufacturer). The contract of sale between the purchaser and vendor was for the sale of the goods, and the payment made for the quota does not form part of the price paid or payable for those goods.\nIf the buying agent was related to the vendor of the goods, or had earned a profit on the charge to their principal (the purchaser) for the quota acquired on the principal's behalf, the \"bona fides\" of the buying agent/purchaser relationship may be examined to determine if any commission paid to the agent should be included in the value for duty of the imported goods. Memorandum D13-4-12 , Commissions and Brokerage provides additional information on the treatment of commissions in calculating value for duty under the transaction value method.",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html"
+  },
+  {
+    "id": "dmemo-D13-3-14-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-3-14",
+    "marginal_note": "References",
+    "part": "Quota Payments",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act , sections 45 and 48 to 53 Other references: D13-4-3 , D13-4-12 , D13-5-1 , D13-7-3 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-14, November 25, 2003\nServices provided by the Canada Border Services Agency are available in both official languages.",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-3-14",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-1",
+    "marginal_note": "Legislation",
+    "part": "Transaction Value Method of Valuation",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 and 48 of the Customs Act",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Transaction Value Method of Valuation",
+    "division": "",
+    "heading": "",
+    "text": "Transaction Value Defined\n1. The transaction value is determined by ascertaining the price paid or payable for the goods when the goods are sold for export to Canada to a purchaser in Canada, and adjusting the price paid or payable in accordance with subsection 48(5) of the Customs Act . Subsection 48(1) identifies three requirements that must be met to apply the transaction value (assuming that the importer has complied with the remaining provisions of section 48 ). These requirements are:\n- (a) the imported goods were sold for export to Canada;\n- (b) the purchaser in the sale for export is the purchaser in Canada; and\n- (c) the price paid or payable for the goods can be determined.\nSold for Export to Canada\n2. In order to apply section 48 , the goods being appraised must be the subject of a sale for export to Canada. The term \"sale\" will be taken to mean the transfer of ownership of the goods for a monetary consideration. Goods which are not the subject of a sale cannot be valued under section 48 .\n3. Importers may be required to provide documentation such as invoices and bills of lading, which substantiate that the sale of the goods was a sale for export to Canada.\n4. Refer to Memorandum D13-4-2 , Customs Valuation: Sold for Export to Canada , to determine if a qualified sale has occurred.\nPurchaser in Canada\n5. In order to apply section 48 , the goods being appraised must also be sold to a \"purchaser in Canada.\" For the purposes of subsection 45(1) of the Act, \"purchaser in Canada\" means:\n- (a) a resident; or\n- (b) a person who is not a resident in Canada but who has a permanent establishment in Canada; or\n- (c) a person who neither is a resident nor has a permanent establishment in Canada, and who imports the goods, for which the value for duty is being determined: (i) for consumption, use, or enjoyment by the person in Canada, but not for sale; or (ii) for sale by the person in Canada, if, before the purchase of the goods, the person has not entered into an agreement to sell the goods to a resident.\n6. It may be necessary to use Memorandum D13-1-3 , Customs Valuation – Purchaser in Canada Regulations , guidelines and test criteria to determine if the purchaser meets the requirements of the Customs Act.\nPrice Paid or Payable\n7. Subsection 45(1) defines \"price paid or payable\" as the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor.\n8. Payment may be made by way of letters of credit or negotiable instruments, and may be made directly or indirectly. The term \"price paid or payable\" refers to the price for the imported goods. Thus the flow of other payments from the purchaser to the vendor may not relate to the imported goods and may not form part of the value for duty. Refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable for a consideration of other payments, which form a part of the price paid or payable.\n9. Activities undertaken by the purchaser on his own account, other than those for which an adjustment is provided for in paragraph 48(5) (a) , are not considered to be an indirect payment to the vendor, even though they might be regarded as a benefit to the vendor. The cost of such activities shall not, therefore, be added to the price paid or payable for the imported goods.\nAdjustments: Additions and Deductions\n10. Having ascertained the price paid or payable, the next step in determining the transaction value involves making any of the adjustments, described in subsection 48(5) , which may be appropriate.\n11. To the extent that they are not already included in the price paid or payable, amounts equal to the following are to be added:\n- (a) certain commissions and brokerage;\n- (b) all packing costs and charges;\n- (c) the value of certain goods and services provided free or at a reduced charge by the purchaser for use in the production of the imported goods (assists);\n- (d) certain royalties and licence fees;\n- (e) the value of any proceeds from the subsequent resale, disposal, or use of the goods which accrue to the vendor; and\n- (f) the costs of transportation and associated costs relating to the movement of the goods to and at the place from which the goods were shipped directly to Canada.\n12. To the extent that they are already included in the price paid or payable, amounts equal to the following are to be deducted:\n- (a) the costs of transportation and associated costs relating to the movement of the goods from the place from which the goods were shipped directly to Canada;\n- (b) certain costs, charges, or expenses incurred or arising after importation in respect of the goods being appraised; and\n- (c) Canadian duties and taxes.\n13. See Memorandum D13-4-7 , Adjustments to the Price Paid or Payable for detailed addition and deduction allowances.\nLimitations on the Use of Transaction Value\n14. In order for a transaction value to be accepted as a value for duty, certain requirements must be met. The requirements are set out in subsection 48(1) and pertain to:\n- (a) restrictions on the disposition or use of the goods;\n- (b) conditions or considerations in respect to the goods, to which the sale or the price is subject;\n- (c) proceeds from the subsequent resale, disposal, or use of the goods by the purchaser which accrue to the vendor; and\n- (d) the existence of a relationship between the purchaser and the vendor.\n15. For more details, see Memorandum D13-4-4 , Limitations on the Use of Transaction Value Method .",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-1",
+    "marginal_note": "Additional Information",
+    "part": "Transaction Value Method of Valuation",
+    "division": "",
+    "heading": "",
+    "text": "16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-1",
+    "marginal_note": "References",
+    "part": "Transaction Value Method of Valuation",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-1-3 , D13-4-2 , D13-4-3 , D13-4-4 , D13-4-7 Superseded memorandum D: D13-4-1, April 17, 2001",
+    "history": "",
+    "last_amended": "2023-03-07",
+    "current_to": "2023-03-07",
+    "citation": "Memorandum D13-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-2",
+    "marginal_note": "Legislation",
+    "part": "Customs Valuation: Goods Sold for Export to Canada",
+    "division": "",
+    "heading": "",
+    "text": "Section 48 of the Customs Act .\nTable of Contents Guidelines and General Information Sale for Export to Canada – Purchaser Located in Canada Sale for Export to Canada – Purchaser Outside Canada Purchaser in Canada – Valuation for Duty Regulations No Sale for Export to Canada Additional Information Appendix – Examples of Import Transaction Situations Reference",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Customs Valuation: Goods Sold for Export to Canada",
+    "division": "",
+    "heading": "",
+    "text": "1. Subsection 48(1) of the Customs Act (the Act) stipulates the requirements that must be met to establish the value for duty of imported goods under the transaction value method. Under this method, the value for duty is based on the actual selling price of the goods (refer to Memorandum D13-4-1 , Transaction Value Method of Valuation ).\n2. The Customs Act states: \". . . the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada . . . .\" This means that, for goods to be appraised under the transaction value method, the importer must be able to show:\n- (a) the goods presented to the CBSA have been \"sold\" (i.e., the vendor has transferred, or has agreed to transfer, title for a price to the purchaser of the subject goods); and\n- (b) the subject goods were \"for export to Canada\" as a condition of the sale agreement between the vendor and the purchaser.\n3. The Technical Committee on Customs Valuation of the World Customs Organization ( WCO ), in an advisory opinion entitled \"The Concept of \"Sale\" in the Agreement,\" states that uniformity in interpreting and applying the international customs valuation agreement of the World Trade Organization ( WTO ) can be achieved by taking the term \"sale\" in the widest sense. Since Canada's valuation system is based on the international agreement of the WTO , the term \"sale\" is used in the widest sense in the context of a sale for export to Canada, and includes, without limiting the meaning of the word, agreements to sell and contracts for the sale of goods that result in the transfer of ownership as contemplated in the agreement or contract.\n4. The basis for the application of the transaction value method is a transaction between a purchaser and a vendor. Naming a person as the \"importer\" on CBSA accounting documents does not in any way affect the determination of:\n- (a) whether a sale for export to Canada has occurred; or\n- (b) which sale, if more than one sale of the goods imported to Canada has occurred (a series of sales), is the appropriate (relevant) sale to use to determine the transaction value.\n5. A sale for export to Canada occurs in either of the following two scenarios:\n- (a) a person located in Canada has agreed, before the goods are imported, to purchase the goods; or\n- (b) a person outside Canada, lacking an agreed sale as in (a) above has agreed, before the goods are imported, to purchase the goods and arranges for the goods to be sent to Canada.\nSale for Export to Canada – Purchaser Located in Canada\n6. Where a person in Canada has agreed with another person, who is usually located outside Canada, to purchase goods that are then imported into Canada as a direct result of that agreement, the transaction in which the person in Canada is directly involved constitutes the sale of the goods for export to Canada. If all the requirements of subsection 48(1) of the Act have been met, the goods will be appraised under the transaction value method using the price paid or payable in this transaction as the basis for determining the value for duty.\n7. Situations can arise where there is more than one sale or agreement to sell before the goods are imported into Canada (a series of sales). This usually happens when a foreign vendor and a Canadian purchaser negotiate terms for the delivery of goods to the purchaser in Canada and the vendor subsequently enters into an agreement with a third person who supplies the goods that are exported to Canada. The relevant sale for establishing the value for duty in these circumstances is the one that sets off this chain of events, i.e., the transaction in which the person in Canada is directly involved.\n8. In an alternative situation where there is more than one sale or agreement to sell before goods are imported, a customer in Canada orders goods for delivery within Canada from a second person in Canada who subsequently orders the goods from a foreign supplier. The first of these two transactions is for the domestic supply of goods, even if the customer knows that the goods must be imported. The second transaction requires an international transfer of the goods to Canada. In this situation, if all the requirements of the transaction value method are satisfied, a calculation of value for duty is based on the price charged by the foreign supplier, and not on the price in the domestic supply of the goods.\nSale for Export to Canada – Purchaser Outside Canada\n9. Importations of goods may also occur when there is no purchaser located in Canada at the time of importation but where there is, nevertheless, a sale for export to Canada which may be used to determine the value for duty under the transaction value method.\n10. In these circumstances, there is a sale for export to Canada when the purchaser located outside Canada has, at the time of ordering the goods, directed that they be sent to Canada for his or her own account and risk, and has agreed to pay, or has paid, a price for the goods. Such a purchaser should be prepared to demonstrate by way of documentation that at the time of purchase it is clear that the goods were destined for Canada, without the possibility of being diverted.\nPurchaser in Canada – Valuation for Duty Regulations\n11. The transaction value method requires that the sale for export to Canada be made to a \"purchaser in Canada\". The Valuation for Duty Regulations indicate how a person located either in or outside of Canada can meet this requirement. Refer to Memorandum D13-1-1 , Value for Duty of Imported Goods and Memorandum D13-1-3 , Customs Valuation – Purchaser in Canada for additional information.\nNo Sale for Export to Canada\n12. In situations where no agreement to sell the goods between a purchaser and vendor has been struck between the time the decision was made to export the goods to Canada and the time of importation into Canada, (e.g., a person located outside Canada imports the person's own goods, or the goods are delivered on consignment to a person located in Canada), there is no sale for export to Canada. In such cases, the value for duty of the goods must be determined under a subsequent valuation methodology.\nAdditional Information\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-2",
+    "marginal_note": "Appendix",
+    "part": "Customs Valuation: Goods Sold for Export to Canada",
+    "division": "",
+    "heading": "",
+    "text": "Examples of Import Transaction Situations\nThis appendix provides examples that illustrate the meaning and application of the phrase \"goods sold for export to Canada.\" These examples were developed with consideration to the information provided in Advisory Opinion 14.1 and Commentary 22.1 issued by the Technical Committee on Customs Valuation of the World Customs Organization ( WCO ). This advisory opinion and commentary were issued to establish a uniform international application of the phrase \"sold for export to the country of importation\" that is reflected in the international customs valuation agreement adopted by the World Trade Organization ( WTO ), to which Canada's valuation provisions conform.\nAll requirements of the transaction value method must be met before imported goods can be valued under section 48 of the Act . Refer to Memorandum D13-1-3 , Customs Valuation – Purchaser in Canada and Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable for additional information on these requirements. Adjustments to the price paid or payable may have to be made in the calculation of value for duty under the transaction value method. Refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable , for more information.\nThe examples in this Appendix address only the question of which sale, if any, is the sale for export to Canada upon which the value for duty of imported goods would be based under the transaction value method.\nSituation A – Speedy Bikes of Victoria, B.C., negotiates a price of $102 each, for 200 Zippy bicycles with distributor Bikes City of New Westminster, B.C. Bikes City does not stock Zippy bicycles and places an order for the bicycles on manufacturer Zippy Belgium at an agreed price of $69 each. Bikes City directs Zippy Belgium to ship the bicycles from their Belgian facility to Speedy Bikes in Victoria.\nConclusion A – The sale between Speedy Bikes and Bikes City is a domestic sale even though it results in the importation of goods. The sale for export to Canada is the international sale between Bikes City and Zippy Belgium and if Bikes City qualifies as a \"purchaser in Canada\", the value for duty will be based on the transaction price of $69 x 200, or $13,800.\nSituation B – Canimpco of Toronto enters into an agreement to buy 100 food mixers at a price of $22.50 each from Usco, a Missouri entrepreneur. Usco negotiates with Makerco of Detroit to manufacture the food mixers for a price of $20.75 each, and Makerco is responsible for shipping the goods to Canimpco in Toronto.\nConclusion B – The sale agreement between Canimpco and Usco involves an international transfer of goods to Canada and constitutes the relevant sale for export to Canada. The sale between Usco and Makerco is an event caused by the prior agreement to sell the goods for export to Canada to Canimpco and is not, therefore, the sale that initiated the series of transactions which resulted in the goods being sent to Canada. If Canimpco qualifies as a \"purchaser in Canada\", the value for duty will be based on the price paid or payable of $22.50 × 100 , or $2,250.\nSituation C – Canimpco of Toronto orders 1,000 shirts from Vimco of Vancouver at a price of $7.20 each, delivered to Toronto. Vimco has 8,000 shirts in stock in a warehouse in Taiwan, which were originally purchased from a manufacturer for $4.50 each. Vimco arranges for the goods to be shipped from the warehouse to Canimpco, which imports the goods and pays the customs duty.\nConclusion C – The sale for export to Canada is the transaction between Canimpco and Vimco, the price paid or payable for the shipment being $7.20 × 1,000 , or $7,200. A sale for export to Canada does not depend on the vendor being resident outside Canada, even though this is the usual case. The residency status of the vendor is not a relevant factor. Vimco's purchase price of $4.50 per shirt cannot be used because there is no evidence that the transaction between Vimco and the manufacturer was a sale for export to Canada. Vimco was, until the sale to Canimpco, free to sell the warehoused shirts to any buyer in any country. If Canimpco qualifies as a \"purchaser in Canada\", the value for duty will be based on the price paid or payable of $7.20 × 1,000 , or $7,200.\nEven if Vimco acted as the importer, the basis for value for duty would still be $7, 200 because the sale to Canimpco is the transaction that initiated the chain of events resulting in the goods being exported to Canada; (i.e., it was the sale for export to Canada).\nSituation D – Chinexco of China agrees to sell 10,000 silk ties to Canimpco of Montréal for $2.50 each, but Canimpco insists that the ties be individually cello-wrapped by a packing specialist in Hong Kong , the cost of this being included in the $2.50 selling price. After packing is completed the goods are shipped directly to Canimpco's Montréal address.\nConclusion D – The actual country of export is not a relevant factor in deciding whether or not a sale for export has occurred. The sale agreement between Chinexco and Canimpco does constitute a sale for export to Canada, and if Canimpco qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $2.50 × 10,000 , or $25,000.\nSituation E – Ukexco of the United Kingdom agrees to sell four transformers at $50,000 each to Ottco of Ottawa. While the transformers are being shipped across the Atlantic Ocean, Ottco declares bankruptcy and contacts Ukexco that it is unable either to take delivery or to make payment for the transformers. Before the ship docks in Canada, Ukexco is able to find a new purchaser, Halico of Halifax, for all four transformers at a price of $47,000 each. Halico takes delivery of the transformers at the dock in Halifax, and is the importer of record.\nConclusion E – In this case, the sale to Halico will be the relevant sale for export to Canada. The agreement between Ukexco and Ottco is of no significance because it did not result in an actual international transfer of goods to Canada as contemplated in that agreement. If Halico qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $47,000 × 4 , or $188,000.\nSituation F – Mulnatco is a multinational hotel chain with several hotels in Canada. Each Canadian hotel is incorporated as a separate limited liability company under provincial legislation. At the beginning of every year, each hotel submits a purchase order to the New York head office for its supply needs for the following twelve months. The head office then submits to various suppliers in the U.S.A. with instructions to send the goods either to each hotel directly or to the New York head office for subsequent shipment to each hotel. The suppliers invoice the head office in New York which then bills each hotel in the chain.\nConclusion F – There is a sale for export to Canada between the Mulnatco head office and each hotel in Canada. The sales between the U.S. suppliers and the head office in New York are not relevant as they are subsequent to the individual sales that initiated the series of transactions which resulted in the exportation of the goods to Canada. If the individual hotels can each qualify as a \"purchaser in Canada\", and their relationship with Mulnatco did not influence the price, the sales between the head office and the individual Canadian hotels would form the basis for determining the value for duty under the transaction value method.\nSituation G – Charlotteco of Charlottetown, which sells furniture world-wide , purchases 500 chairs from Frexco in France at a price of $50 each and instructs Frexco to deliver 200 chairs to Charlottetown. Charlotteco has not decided to whom it will sell the remaining 300 chairs, and instructs Frexco to deliver them to Charlotteco's rented warehouse in Marseilles. Charlotteco subsequently sells the 300 chairs to Furnco of Calgary for $70 each. Charlotteco instructs the warehouse to arrange delivery of the chairs to Furnco, which acts as the importer of the goods.\nConclusion G – In this situation, there are two importations of goods that must be valued separately. In the first case, the transaction between Charlotteco and Frexco constitutes a sale for export to Canada of 200 chairs at $50 each. If Charlotteco qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $50 × 200 , or $10,000.\nHowever, the shipment of 300 chairs to Furnco cannot be valued on the basis of $50 each because these goods were not sold by Frexco to Charlotteco for export to Canada and this sale is thus not relevant for establishing their value for duty. The international transfer of the 300 chairs results from a sale for export to Canada between Charlotteco and Furnco, and if Furnco qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $70 × 300 , or $21,000.\nSituation H – Constructco, an international contractor based in Germany, obtains a contract from Oilco to build an oil refinery in Newfoundland on a fixed price, fully installed, and erected basis. Constructco negotiates with various suppliers in different countries to supply off-the-shelf parts for the refinery, such as steel beams and electric motors. Constructco directs the foreign suppliers to ship the goods to the refinery site, and acts as the non-resident importer of the goods.\nConclusion H – The price paid or payable by Constructco to the foreign suppliers will form the basis for determining the value for duty provided that Constructco qualifies as a \"purchaser in Canada\". The suppliers' agreements to sell the goods to Constructco will identify Canada as the country of destination, and the goods will thus have been sold for export to Canada. The contract between Oilco and Constructco is for the supply and erection of an oil refinery, not for the sale of the individual items comprising the refinery. As such, it is not an agreement to sell goods for export to Canada.\nSituation I – Vacco, a U.S. manufacturer of vacuum cleaners based in Chicago, employs sales representatives who obtain orders form Canadian households for its JETVAC III model cleaner. The price to the householder is $600 delivered to the door direct from Chicago. The sales representatives earn a 20% commission on each sale, and Vacco acts as a non-resident importer of the goods.\nConclusion I – In this case, there is only one sale for export to Canada, the one negotiated by the sales representative with the Canadian householder. The fact that Vacco acts as the importer of the vacuum cleaners does not alter the fact that a sale for export to Canada has occurred. If the householder qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $600.\nSituation J – Vacco, a U.S. manufacturer of vacuum cleaners based in Chicago, changes the method of shipping its products to Canada and sends 200 JETVAC III vacuum cleaners, valued by Vacco at $200 U.S. each, to a warehouse the company has rented in Saskatoon. The 200 vacuum cleaners are placed in inventory, from which future orders from Canadian householders will be filled. Vacco acts as the non-resident importer of the goods.\nConclusion J – There is no sale for export to Canada in the circumstances outlined in this example. In fact, there is no sale at all because it is not possible, from a legal point of view, for a company to sell goods to itself since there is no change in ownership. Since the transaction value method cannot be used to determine the value for duty, one of the other methods of valuation will apply (refer to Memorandum D13-3-1 , Methods of Determining Value for Duty ).\nSituation K – Vacco of Chicago again changes its method of shipping vacuum cleaners to Canada. Vaccan, a wholly-owned subsidiary of Vacco, Chicago, is incorporated in Canada with its head office and warehouse located in Winnipeg. Vaccan established an inventory of JETVAC III vacuum cleaners and maintains this inventory by periodically ordering more cleaners from Vacco. Sales representatives travel throughout Canada selling the vacuum cleaners to householders for $600, delivered to the buyer's house. The sales representatives relay orders to Winnipeg and the cleaners are sent to the householder from Vaccan's Winnipeg warehouse. Vacco charges Vaccan $200 U.S. for each JETVAC III cleaner.\nConclusion K – Although there are two sales transactions in this case, there is only one sale involving the international transfer of goods to Canada. The sale between Vaccan and the householder is not relevant as it is a domestic market sale involving previously imported goods. If Vaccan qualifies as a \"purchaser in Canada\", and the relationship between Vacco and Vaccan did not influence the price, the value for duty of one vacuum cleaner will be based on its selling price of $200 U.S.\nSituation L – During a visit to Thailand, the President of Canimpco of Moncton is offered a \"close-out\" deal on 10,000 metres of assorted silk fabrics at a job lot price of $20,000. Believing the opportunity is too good to miss, the President purchases the whole 10,000 metres and arranges for the fabric to be sent to Canada by ship on April 4 . While attending a convention on April 8 , the President meets the President of Edcan, a silk blouse manufacturer from Edmonton, who agrees to buy the 10,000 metres of silk now en route to Canada for $39,000, delivered to Edmonton, with Edcan acting as the importer of the goods.\nConclusion L – In this example, there are two sales, and each one is a valid sale for export to Canada. Unlike the agreement between Ottco and Ukexco in situation E, the purchase by Canimpco was completed as contemplated. As a result, if Canimpco qualifies as a \"purchaser in Canada\", the value for duty can be based on Canimpco's purchase price of $20,000. Refer to Memorandum D1-4-1 , CBSA Invoice Requirements , for details on the documentation requirements in the event Edcan uses the sale to Canimpco as the basis for the calculation of the value for duty. If Canimpco will not share information concerning its purchase of the goods with Edcan, the value for duty can be based on Edcan's purchase price of $39,000 if Edcan qualifies as a \"purchaser in Canada\".\nIf Canimpco had originally sourced the silk for delivery to San Francisco for use in its factory there, but en route sold the silk to Edcan, there is only one sale for export to Canada. The sale between the Thai vendor and Canimpco would have been a sale for export to the U.S. and not an acceptable basis for the application of the transaction value method.\nSituation M – Japexco is a Japanese trading company with a wholly-owned subsidiary in the city of Québec by the name of Nordco, which purchases all of its imported goods from its parent company. In response to a re-order signal from Nordco's inventory system, Japexco sends a purchase order for 50,000 stuffed toy bears at 600 yen each to manufacturer Toyco of Yokohama, Japan. The purchase order directs Toyco to send the bears to Nordco's Québec City warehouse. Japexco advises Nordco of the anticipated delivery date and generates a sales invoice to Nordco for 50,000 bears at $8 per unit, a total of $400,000 for the shipment.\nConclusion M – The relevant sale for export to Canada is the one between Japexco and Nordco. Even though there is no written purchase order or sale agreement between them, their re-order arrangement is the event that initiates the series of international transactions which results in the goods being sent to Canada. If Nordco qualifies as a \"purchaser in Canada\" and the relationship between Japexco and Nordco did not influence the price, the value for duty will be based on Japexco's selling price of $400,000.\nSituation N – Indexco buys hand-carved wooden coffee tables in India and stores them in a Bombay warehouse awaiting orders. After a visit to Canada, Indexco's sales manager believes that there is a market in Canada for his company's products and ships ten samples of eight types of table on speculation to Montréal via sea freight. The eight types of table cost Indexco an average of 500 rupees each. While the ship is crossing the Atlantic Ocean, Indexco sells all 80 coffee tables to Montabco of Sherbrooke for $6,400.\nConclusion N – The only sale involving the international transfer of goods to Canada is the one between Indexco and Montabco. The sales between the maker of the coffee tables and Indexco are domestic sales because the vendor was not selling under directions to send the goods to Canada but to a location within India. If Montabco qualifies as a \"purchaser in Canada\" the value for duty of the imported tables will be based on Montabco's purchase price of $6,400.\nSituation O – Cosmetics Inc. is a U.S. company engaged in marketing various types of perfumes, cosmetics, creams, etc., which it sources from various manufacturers throughout the world. Its Canadian operations are directed from Cosmetics head office in Syracuse, New York. Canadian sales persons visit the purchasing offices of Canadian drug stores, negotiate prices, take orders, and send them to Syracuse for processing. Goods are sold to Canadian customers on a delivered, duty-paid basis. The Canadian sales persons are paid a commission amount for each sale based on the selling price. The Syracuse office submits purchase orders to their foreign suppliers with instructions to ship the goods directly to the individual Canadian drug stores. Cosmetics Inc. acts as non-resident importer, and pays the applicable duties and taxes on importation of the goods to Canada.\nConclusion O – The sales for export to Canada are the sales between Cosmetics Inc. and the Canadian drug store to which the products are sold. The fact that Cosmetics Inc. will act as non-resident importer to pay the applicable Canadian duty and taxes is irrelevant. If the Canadian drug stores can each qualify as a \"purchaser in Canada\", the value for duty of imported goods will be based on the price paid or payable by the drug store. Deductions from the price paid or payable for the goods for transportation, duty, and taxes included in that price can be made under paragraph 48(5) (b) of the Act . No deduction from the price paid or payable can be made for commissions paid to Canadian sales persons.",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-2",
+    "marginal_note": "References",
+    "part": "Customs Valuation: Goods Sold for Export to Canada",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D1-4-1 , D13-1-1 , D13-1-3 , D13-3-1 , D13-4-1 , D13-4-3 , D13-4-7 International customs valuation agreement adopted by the World Trade Organization ( WTO ) \"The Concept of \"Sale\" in the Agreement\" advisory opinion issued by the Technical Committee on Customs Valuation of the World Customs Organization ( WCO ) Superseded memorandum D: D13-4-2, dated April 17, 2001",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-3",
+    "marginal_note": "Legislation",
+    "part": "Customs Valuation: Price Paid or Payable",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 to 48 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Customs Valuation: Price Paid or Payable",
+    "division": "",
+    "heading": "",
+    "text": "1. Subsection 48(1) of the Customs Act (the Act) stipulates the requirements which must be met in order to value imported goods in accordance with the provisions of the transaction value method.\n2. Subsection 48(1) of the Act reads in part: \"... the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined...\".\n3. This memorandum lists the types of payments that, although they are not included in the invoiced price for the goods, nevertheless form part of the price paid or payable. The following items are not exhaustive, and importers are responsible for declaring, as part of the price paid or payable, any payment which meets the definition of price paid or payable.\nPrice Paid or Payable\n4. Subsection 45(1) of the Act defines \"price paid or payable\" as the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor.\n5. Price paid or payable is defined in this way to ensure that all payments which a purchaser makes to or for the benefit of a vendor are included in the transaction value even when they are not included in the price shown on the commercial invoice or contract covering the imported goods.\n6. The following are examples of settlements, whether made directly or indirectly, which are considered to be to or for the benefit of the vendor of the goods, and which must be included as part of the price paid or payable in determining the transaction value under section 48 of the Act .\nStorage Expenses\n7. Storage expenses paid by the purchaser either directly or indirectly to or for the benefit of the vendor for goods stored abroad at the time of the sale for export to Canada are part of the price paid or payable. Two examples of this are:\n- (a) if a vendor invoices storage costs separately from the price of the goods, then these costs are added to the price paid or payable; and\n- (b) if a vendor agrees to sell goods to a purchaser for a specified price, provided that the purchaser also pays to an independent warehouse operator the cost of storage for the goods which accrued before the sale. Since this storage payment is for the benefit of the vendor, it is included in the price paid or payable for the goods.\nCredits in Respect of Earlier Transactions\n8. After the price paid or payable for the imported goods has been identified, a vendor may agree to provide a purchaser with a credit or other compensation in certain circumstances (for example, for a manufacturing fault in goods previously supplied). A calculation of value for duty cannot include the amount of a credit that is in respect of any earlier transaction.\nWarranty Payments\n9. Where the selling price of imported goods includes a payment for a warranty, or a purchaser pays a warranty payment separately to the vendor in respect of the imported goods, or the vendor requires the purchaser to obtain a warranty from a third party for the imported goods, such a charge is considered to be part of the price paid or payable for the goods and is included in the transaction value.\nSettlement of a Debt\n10. Where a purchaser settles a debt on behalf and for the benefit of the vendor, that debt is included as part of the price paid or payable for the imported goods.\n11. For example, a vendor agrees to sell goods to a purchaser for a certain price provided that the purchaser also pays to a third party an outstanding debt of the vendor. The price paid or payable for the goods includes the amount paid to settle the debt, and that amount should, therefore, be included as part of the price paid or payable in determining a transaction value.\nPrice Escalation Clauses\n12. A price escalation clause is a clause inserted in a contract of sale which permits, under specified conditions, upward adjustments in price. If the price paid or payable increases, due to the existence of a price escalation clause, after the goods are sold for export, the increase is to be reflected in the price paid or payable for the goods.\n13. For example, an importer contracts to purchase 1000 units of product X at a price of $100 per unit. Before the purchase order is filled, however, the costs of production increase. As is permitted under the agreement with the purchaser, the vendor adjusts the price upwards to $105 per unit. The importer should declare $105 as the total price payable for each unit of the goods.\n14. If, in the example above, the importer was for some reason unaware at the time of importation that the vendor had applied the escalation clause, the importer should submit an amending entry to the Canada Border Services Agency (CBSA), as soon as the facts are known, to reflect the change in the value for duty.\nExport Duties and Taxes\n15. The amount of any duties and taxes, that are paid or payable to the government of the country of export in respect of the imported goods by reason of the goods having been exported, is to be treated as part of the price paid or payable for those goods in determining the value for duty under section 48 of the Act .\n16. The following is an example to illustrate the treatment of export duties and taxes under section 48 of the Act :\nA Canadian firm purchases and imports product X from a foreign firm located in country A. The transaction meets the requirements of the transaction value method and can therefore be valued under section 48 of the Act . Each unit of product X imported has a selling price of $50. The government of country A, levies a 10% export tax on the selling price of these goods upon their export. This is paid by the purchaser. The amount of the export tax is treated as part of the price paid or payable for the goods, yielding a total price paid or payable of $50 + ($50 x 10%) = $55.\nForeign Sales Tax\n17. When goods have been purchased in a sale transaction and imported to Canada, any foreign tax amounts collected by the vendor on the sale should be included in the importer's calculation of value for duty. These amounts would include local or state sales taxes, or value added tax or any other foreign tax calculated on the sale and not refunded, or to be refunded, to the purchaser prior to the importation of the goods to Canada.\nDiscounts\n18. If a discount is granted prior to, or at time of importation, the amount of that discount should be considered when calculating the price paid or payable for the imported goods. However, in accordance with paragraph 48(5) (c) of the Act , any rebate or decrease in the price paid or payable occurring after importation must be disregarded. For more information on discounts, refer to Memorandum D13-4-10 , Discounts .\nGoods and Services Tax\n19. The goods and services tax (GST), to the extent that it has been charged by the vendor, is not to be included in the price paid or payable for the purposes of determining the value for duty of imported goods.\nAdditional Information\n20. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-3",
+    "marginal_note": "References",
+    "part": "Customs Valuation: Price Paid or Payable",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-4-10 Superseded memorandum D: D13-4-3, dated April 17, 2001",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-4",
+    "marginal_note": "Limitations on the Use of Transaction Value Method",
+    "part": "Limitations on the Use of Transaction Value Method",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum outlines and explains the circumstances under which the transaction value of imported goods may not be accepted as the value for duty of those goods.\nLegislation\nSection 48 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/index.html .\nGUIDELINES AND GENERAL INFORMATION\n1. Paragraphs 48(1) (a) to (d) describe four sets of circumstances that, if they occur, may preclude accepting transaction value as the value for duty of imported goods.\n- (a) There are restrictions on the disposition or use of the imported goods.\n- (b) The sale or price is subject to a condition or consideration for which a value cannot be determined in respect to the goods being appraised.\n- (c) A portion of the proceeds of the subsequent resale, disposal or use of the goods accrues to the vendor.\n- (d) The purchaser and vendor are related persons.\nRestrictions (Paragraph 48(1) (a) of the Customs Act )\n2. A restriction on the disposition or use of the imported goods would preclude determination of the value for duty under section 48.\n3. Certain types of restrictions, described in subparagraphs 48(1) (a) (i) to (iii) may, however, be disregarded when determining whether the sale of the imported goods is subject to a restriction.\n- (a) Restrictions imposed by law. For example, an importer purchases a restricted weapon as defined in the Criminal Code , the disposition or use of which is subject to the acquisition of a license.\n- (b) Restrictions that limit the geographical area in which the goods may be resold. For example, a vendor restricts an importer from selling the imported goods outside of a particular province or region.\n- (c) Restrictions that do not substantially affect the value of the goods. For example, a vendor requires an importer of automobiles not to sell or exhibit them prior to a fixed date that represents the beginning of a model year.\nConditions or Considerations (Paragraph 48(1) (b) of the Customs Act )\n4. A condition or consideration, for purposes of establishing a value for duty, refers to an obligation undertaken by the purchaser or the vendor of the goods in connection with the sale or the price paid or payable for the imported goods.\n5. The existence of a condition or consideration for which a value cannot be determined in respect of the goods will preclude accepting a transaction value as the value for duty of the goods to which it relates. For example, the purchase price of a new vehicle is reduced by an amount ascribed by the vendor to a trade-in vehicle. The amount ascribed to the trade-in is a notional value established by the vendor and may vary from one vendor to another. It cannot be considered in establishing the value for duty of the imported vehicle.\n6. There are two types of conditions or considerations that are exempted from the above described treatment:\n- (a) Certain conditions or considerations relating to the marketing of the imported goods. For example, if a purchaser undertakes on his own account, whether or not by agreement with the vendor, activities relating to the marketing of the imported goods, the value of these activities is not part of the value for duty nor shall such activities result in rejection of the transaction value; and\n- (b) Certain conditions or considerations relating to the production of the imported goods. For example, the fact that the purchaser furnishes the vendor with engineering and plans undertaken in Canada shall not result in rejection of the transaction value.\nSubsequent Proceeds (Paragraph 48(1) (c) of the Customs Act )\n7. If the value of any part of the proceeds of any subsequent resale, disposal or use of the goods cannot be determined and added to the price paid or payable for the goods under paragraph 48(5) (a) , then a value for duty for those goods cannot be determined under the transaction value method. For additional information refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable and Memorandum D13-4-13 , Post-importation Payments or Fees (Subsequent Proceeds) .\nRelated-Party Transactions (Paragraph 48(1) (d) of the Customs Act )\n8. If the purchaser and the vendor are related persons and the relationship has influenced the price paid or payable of the imported goods, then the value for duty cannot be established under Section 48. For additional information refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-4",
+    "marginal_note": "References",
+    "part": "Limitations on the Use of Transaction Value Method",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-4-5 , D13-4-7 , D13-4-13 Superseded memorandum D: D13-4-4, June 1, 1986",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-5",
+    "marginal_note": "Legislation",
+    "part": "Transaction value method for related persons",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act Valuation for Duty Regulations Imported Goods Records Regulations",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-5",
+    "marginal_note": "Guidelines and general information",
+    "part": "Transaction value method for related persons",
+    "division": "",
+    "heading": "",
+    "text": "1. The definition of \"related persons\" is contained in subsection 45(3) of the Customs Act (the Act). For more information, refer to Memorandum D13-3-2 , Related Persons .\n2. The primary method of valuation for imported goods is the transaction value method (refer to Memorandum D13-4-1 , Transaction Value Method of Valuation ). In order to apply the transaction value method, the goods must have been sold for export to Canada to a purchaser in Canada, and the price paid or payable can be determined. The Act also provides for prescribed additions and deductions to the price paid or payable.\n3. In accordance with paragraph 48(1)(d) of the Act, the transaction value method can only be used where the purchaser and the vendor of the goods are not related or, if they are related, where the importer clearly demonstrates one of two things:\n- (a) that the relationship did not influence the price paid or payable for the goods, i.e. subparagraph 48(1)(d)(i) of the Act, by providing substantiating evidence related to the circumstances surrounding the sale or\n- (b) that the price closely approximates a “test value”, i.e. subparagraph 48(1)(d)(ii) and further specified in subsection 48(3) of the Act\n4. In other words, the importer must be able to demonstrate to the CBSA, if requested, that the relationship between the vendor and the purchaser had no effect on the selling price of the goods. To do so, the importer must be able to demonstrate how the price was determined between the related parties and maintain sufficient information to support their decision to use the transaction value method. Therefore, before using the transaction value method, the importer should conduct a self-examination to establish whether or not the selling price is influenced.\n5. The importer who believes that the price is not influenced and uses a transfer price as the basis for establishing the value for duty under the transaction value method must retain on file the information justifying their conclusion and the calculation of the transfer price. This information may be examined by the CBSA at any time in accordance with the Imported Goods Records Regulations .\n6. If the CBSA performs a review and believes that the relationship has influenced the price paid or payable for the goods, the importer will, in all cases, be notified in writing of the grounds for such belief in accordance with subsection 48(2) of the Act. The importer will be given an opportunity to respond to the CBSA’s conclusion and submit additional information in support of the original declaration regarding the acceptability of the purchase price.\n7. If the importer is unable to demonstrate that all of the requirements of the transaction value method have been met, and in particular the requirements of paragraph 48(1)(d) of the Act, the CBSA will determine that the goods are precluded from customs valuation under this method. In such instances, the goods must be appraised under an alternative method in accordance with the provisions of sections 49 to 53 of the Act, which are applied in sequential order. For assistance in identifying the appropriate customs valuation method, refer to Memorandum D13-3-1 , Methods of Determining Value for Duty or the Customs Valuation Handbook.\nCircumstances surrounding the sale (subparagraph 48(1)(d)(i) of the Act)\n8. The customs valuation provisions of the Act and the Valuation for Duty Regulations (Regulations) are based on the provisions and principles established in the international Customs Valuation Agreement (CVA) adopted by the World Trade Organization (WTO). Neither the Act, the Regulations or the CVA detail the information to be used in establishing that a relationship has not influenced the price in a sale of goods for export. However, Annex I of the CVA provides some guidance on how an importer may be able to demonstrate that the price has not been influenced by the relationship, such as substantiating that the price has been settled in a manner consistent with the normal pricing practices of the industry, pricing practices with unrelated purchasers, or establishing that the price is adequate to ensure recovery of all costs plus a profit.\n9. The following provides a list of ways that importers may be able to establish that the price for the imported goods is not influenced by the relationship between the vendor and the purchaser:\n- a) Where the vendor has sales to unrelated customers in Canada who purchase under the same or similar conditions as the related purchaser, a comparison with those sales may demonstrate that the price is uninfluenced. If the sales are made under different conditions, any differences in price may be justified by these differences in conditions. In examining the effect of any differences in conditions of sale, an importer should take into consideration the factors set out in section 3 of the Regulations. For instance, the following scenario provides an example of differences in conditions that might explain a difference in price: (i) The related purchaser may be at the distributor level of trade, but the unrelated Canadian customers are at the retail level and buy in smaller quantities than the related purchaser. In this example, the importer could provide evidence to show that, although the vendor’s price to the retailers is higher, the difference is accounted for by economies realized by the vendor in transportation and associated costs, larger production runs, selling costs, overhead costs, etc. Note, it would likely be necessary for the importer to obtain this evidence from the vendor.\n- (b) Where the importer is able to demonstrate that the price has been settled in a manner consistent with the normal pricing practices of the industry in question, for example: (i) Where the goods sold have recognized prices established by the free market economy, e.g., commodities such as copper, zinc or sugar, the importer should be able to demonstrate that the price is uninfluenced based on published prices. (ii) Where the price is established on the basis of a transfer price agreement prepared for taxation purposes that also satisfies the requirements of the Act and demonstrates an uninfluenced price for customs valuation purposes. Refer to the Transfer Price Agreements section below for further details.\n- (c) Where the importer is able to demonstrate that the price is adequate to ensure recovery of all costs plus a profit, which is representative of the related vendor’s overall profit realized over a representative period of time (e.g. on an annual basis) in sales of goods of the same class or kind.\nTest values (subparagraph 48(1)(d)(ii) of the Act)\n10. The Act provides for a second approach that establishes the acceptability of a transaction value in a sale between related persons. In this approach, described fully in subsection 48(3) of the Act and section 3 of the Regulations, the importer has an opportunity to demonstrate that the price closely approximates one of the following test values:\n- (a) the transaction value of identical goods or similar goods in a sale of those goods for export to Canada between a vendor and a purchaser who are not related to each other at the time of the sale\n- (b) the deductive value of identical goods or similar goods or\n- (c) the computed value of identical goods or similar goods\n11. In order to use one of the values referred to in subsection 48(3) of the Act as a test, that value must meet two criteria:\n- (a) the goods to which the test value relates must be exported at the same or substantially the same time as the goods being appraised and\n- (b) the test value used must be the value for duty of the goods to which it relates\n12. Generally, the expression \"exported at the same or substantially the same time\" will be taken to mean a period beginning 30 days prior to and extending to 30 days following the date of export of the goods being appraised. However, for certain transactions, such as seasonal fruit or vegetables where values fluctuate frequently, it may be appropriate to narrow the time period mentioned above. On the other hand, for certain types of goods, such as machinery or durable goods, the period of time may need to be extended.\n13. The decision as to whether a difference between the transaction value of the goods being appraised and the test value is commercially significant will be made after all other relevant factors and differences, including those set out in section 3 of the Regulations, have been taken into account. An assessment of the commercial significance of a difference in values would take into account that market conditions and pricing practices may vary from industry to industry.\n14. A minor difference in value need not preclude the acceptance of a transaction value provided the importer can demonstrate that such a difference is not commercially significant.\n15. When an importer successfully demonstrates that the transaction value closely approximates a test value previously accepted by the CBSA in another importation, it is not necessary to examine the circumstances surrounding the sale of the goods being appraised.\nTransfer price adjustments\n16. A transfer price, i.e. a price charged for the goods by the related entity established for tax purposes, may be an acceptable starting point for determining the value for duty of imported goods for customs purposes under the transaction value method, if it is supported by a transfer price agreement submitted by the importer that contains relevant information about the circumstances surrounding the sale of the imported goods.\nNote: All elements of the price paid or payable as defined under subsection 45(1) of the Act and all adjustments to the price paid or payable under subsection 48(5) of the Act likewise need to be considered before determining the final value for duty pursuant to the transaction value method.\n17. The Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations set out several transfer pricing methodologies with a view to setting and testing the intercompany transfer prices for goods, services and assets (including intellectual property) bought and sold between related parties. These transfer pricing methodologies are ultimately international guidelines established for corporate income taxation purposes, which may include analyses and conclusions based on elements, factors, principles or industry comparators that are not necessarily reflective of or relevant to the customs valuation requirements and provisions established under domestic or international law, as provided for in the Act or the CVA . Consequently, a transfer price based on an OECD methodology may or may not be adequate in supporting the uninfluenced nature of a price paid or payable for customs valuation purposes.\n18. An OECD traditional transaction method, such as the Comparable Uncontrolled Price Method (i.e. a methodology that resembles the customs valuation methodologies of the transaction value of identical or similar goods), may better help support an uninfluenced price paid or payable that is acceptable for customs valuation purposes, whereas an OECD transactional profit method, such as the Transactional Net Margin method (TNMM), may not. Regardless of the method used, the importer is required to provide information to support the transaction value declared for customs valuation purposes when so requested. An importer can expect that when an OECD transactional profit method is used to determine the transfer price, the CBSA is likely to require supporting information on the prices of the imported goods that is more directly related to the specific importations and transactional nature of the customs valuation requirements. For further reference, consult the examples or guidance provided above.\n19. There are various kinds of agreements between related parties (e.g. transfer price agreements, transfer price studies, and advance pricing arrangements (APA)). As a result of such agreements, there are different types of adjustments that may be made to a transfer price and will impact the value for duty. For example, a compensating adjustment occurs when the actual transfer price is adjusted in order to be compliant with the terms and conditions of the agreement. This involves the price being recorded in the accounts of the importer and a debit or credit note being issued to the importer depending on whether the adjustment is upward or downward. This may occur throughout the year, at year end, or after year end.\n20. Corrections to the declared value for duty must be submitted to the CBSA when the net total of upward and downward transfer price adjustments occurring in a fiscal period is identified. It is at that moment that an importer has specific information giving reason to believe that corrections to declarations of value for duty are necessary.\n21. If the net total result is an upward price adjustment, the importer must submit a correction under the authority of section 32.2 of the Act whether or not the imported goods are subject to duties.\n22. If the net total result is a downward price adjustment, the importer must only submit a correction under the authority of section 32.2 of the Act if the correction would be revenue neutral. If the imported goods are subject to duties, a request for refund under the authority of section 74 of the Act is voluntary.\n23. For example, the transfer price of goods purchased by a Canadian subsidiary from its foreign parent in a fiscal period was adjusted as follows:\n- (a) January to March (Q1), upward adjustment of $10,000 (payment from the Canadian importer to the foreign parent company);\n- (b) April to June (Q2), upward adjustment of $20,000;\n- (c) July to September (Q3), downward adjustment of $10,000 (credit note received from the parent company);\n- (d) October to December (Q4), upward adjustment of $30,000;\n- (e) Last adjustment to close the fiscal period (\"Q5\"), downward adjustment of $10,000; and\n- (f) Net total of upward and downward adjustments: (10,000+20,000+30,000)-(10,000+10,000) = +$40,000 .\n- Note: The net total amount ($40,000) must be included in the value for duty. If any other adjustments to the price paid or payable were made after importation (for example, selling commissions, design fees, etc.), these amounts must also be included in the value for duty of those goods. For more information on importer self-adjustment obligations, refer to Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\n24. Paragraph 48(5)(c) of the Act precludes a decrease in the price paid or payable when a price reduction is effected after importation. Therefore, such post-importation price reductions cannot serve to lower the value for duty determined under the transaction value method. However, paragraph 48(5)(c) of the Act does not apply to any adjustment to a transfer price that occurs after importation but that results from an agreement that is in writing and in effect at the time the goods are imported to Canada. In such cases, the downward transfer price adjustment may be accepted.\n25. Nevertheless, greater scrutiny will be applied by the CBSA to refund requests pursuant to downward price adjustments, particularly those based on an OECD transactional profit method, such as TNMM . For any such refund requests, the importer will first be required to demonstrate that the result of applying the downward price adjustment achieves the arm’s length range for the profit indicator range identified in the related companies’ transfer pricing documentation. The importer will also be required to demonstrate that the downward price adjustment involved an actual transfer of funds related to the transaction, and was included in its business income tax filings with the Canada Revenue Agency (CRA).\n26. Having demonstrated the above, the CBSA will request additional information, of the kind referenced in the “Circumstances surrounding the sale” or “Test values” sections in this document, to substantiate that the downward price adjustment also results in an uninfluenced price for customs valuation purposes.\n27. The CBSA will also examine any payment made directly or indirectly by the purchaser to or for the benefit of the vendor (i.e. subsection 45(1) of the Act), or any payment based on subsequent resale, disposal, or use of imported goods that accrues to the vendor (i.e. subparagraph 48(5)(a)(v) of the Act), to verify whether the payment relates to reasonable identifiable services and whether it would normally be included in the selling price of a transaction between unrelated parties. All amounts not relating to reasonable identifiable services will be included in the value for duty of the goods. For more information on the treatment of payments or fees made after importation, refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable, and Memorandum D13-4-13 , Post-importation Payments or Fees (Subsequent Proceeds).\nAdditional information\n28.For more information on transfer pricing for income tax purposes, contact the CRA .\n29. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-5",
+    "marginal_note": "References",
+    "part": "Transaction value method for related persons",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act Valuation for Duty Regulations Imported Goods Records Regulations Other references D11-6-6 , D13-3-1 , D13-3-2 , D13-4-1 , D13-4-3 , D13-4-13 Customs Valuation Handbook International Customs Valuation Agreement OECD Transfer Pricing Guidelines for MultinationalEnterprises and Tax Administrations 2017 Superseded memorandum D D13-4-5 dated September 17, 2015",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Adjustments to the Price Paid or Payable ( Customs Act , Section 48)",
+    "division": "",
+    "heading": "",
+    "text": "1. Subsection 48(5) of the Customs Act (the Act) sets out the adjustments which are to be made to the price paid or payable for imported goods when determining the transaction value. These adjustments include additions to and deductions from the price paid or payable and are summarized below.\nAdditions to the Price Paid or Payable\n2. To the extent that they are not already included in the price paid or payable of the imported goods, certain amounts are to be added thereto in determining the transaction value.\nCommissions and Brokerage (Subparagraph 48(5) (a) (i) of the Act)\n3. Commissions and brokerage incurred in respect of the goods by the purchaser are to be included in the transaction value. If such amounts are not included in the invoiced price for the imported goods, they must be added when calculating the transaction value.\n4. The exception to the above-mentioned requirement are fees paid by the purchaser to his agent for the service of representing him abroad in respect of the purchase of the goods. These fees, usually referred to as \"buying commissions,\" need not be included in the transaction value of the goods.\n5. For example, if the purchaser engaged the services of a person to locate and purchase certain goods for export to Canada on the purchaser's behalf, the buying agent's fee paid for this service is not dutiable and thus may be excluded when determining the transaction value of the goods.\n6. It should be noted that the term \"brokerage\" does not refer to charges by a customs broker for services rendered in respect of the clearance of the imported goods. For more information, refer to Memorandum D13-4-12 , Commissions and Brokerage .\nPacking (Subparagraph 48(5) (a) (ii) of the Act)\n7. The following costs and charges or expenses, incurred by the purchaser in respect of the imported goods, are to be included in the transaction value:\n- (a) packing costs and charges, including the cost of cartons, cases, and other containers and coverings that are treated for customs purposes as being part of the imported goods; and\n- (b) all expenses of packing incident to placing the goods in the condition in which they are shipped to Canada.\n8. It should be noted that both labour and material costs are to be considered in determining the expenses of packing incident to placing the goods in the condition in which they are shipped to Canada.\nAssists (Subparagraph 48(5) (a) (iii) of the Act)\n9. The term \"assist\" does not appear in the Act. However, it is a convenient term to describe the value of any of the goods and services referred to in subparagraph 48(5) (a) (iii) .\n10. In determining the transaction value under section 48, the value of any assist, determined in accordance with section 4 of the Valuation for Duty Regulations and apportioned in a reasonable manner and in accordance with generally accepted accounting principles, is to be included in the transaction value (refer to Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty ).\nRoyalties and Licence Fees (Subparagraph 48(5) (a) (iv) of the Act)\n11. The amount of any payment for a royalty or licence fee in respect of the imported goods is to be included in the transaction value, provided this payment is a condition of the sale of the goods for export to Canada.\n12. However, payments for the right to reproduce the imported goods in Canada are not to be added to the price paid or payable in determining the transaction value of the goods (refer to Memorandum D13-4-9 , Royalties and Licence Fees ).\nSubsequent Proceeds (Subparagraph 48(5) (a) (v) of the Act)\n13. If some portion of the proceeds of the subsequent resale, disposal, or use of the imported goods by the purchaser accrues to the vendor, directly or indirectly, then the value of that portion is to be included in the transaction value (refer to Memorandum D13-4-13 , Post-importation Payments or Fees (Subsequent Proceeds) ).\nTransportation and Associated Costs, and Insurance Costs (Subparagraph 48(5) (a) (vi) of the Act)\n14. Any of the costs referred to in subparagraph 48(5) (a) (vi), if they arise prior to and at the place from which the goods begin their direct and uninterrupted journey to Canada, are to be included in the transaction value of the goods (refer to Memorandum D13-3-3 , Transportation and Associated Costs , and Memorandum D13-3-4 , Place of Direct Shipment ).\nDeductions From the Price Paid or Payable\n15. To the extent that they are included in the price paid or payable for the imported goods, certain amounts are to be deducted therefrom in determining the transaction value.\nTransportation and Associated Costs, and Insurance Costs (Subparagraph 48(5) (b) (i) of the Act)\n16. Any of the costs referred to in subparagraph 48(5) (b) (i), if they arise after the place from which the goods begin their direct and uninterrupted journey to Canada, would not be included in the transaction value of the goods. Any amounts for Canadian customs brokerage fees which are included in the price paid or payable may be deducted as associated costs and as such are not included in the transaction value of the goods (refer to memoranda D13-3-3 and D13-3-4 ).\nCosts Arising After the Goods Have Been Imported (Clause 48(5) (b) (ii)(A) of the Act)\n17. Any reasonable cost, charge, or expense that is incurred for specified services provided after importation, if identified separately from the price paid or payable for the goods, is not to be included in the transaction value of the goods. The specific services are:\n- (a) construction,\n- (b) erection,\n- (c) assembly,\n- (d) maintenance, and\n- (e) technical assistance.\n18. It should be noted that a \"reasonable cost, charge, or expense\" is an amount which the importer is able to substantiate with documentary evidence.\nImport Duties and Taxes (Clause 48(5) (b) (ii)(B) of the Act)\n19. Duties and taxes such as those levied under the Customs Tariff , the Excise Tax Act , the Excise Act , the Special Import Measures Act or any other law relating to the Canada Border Services Agency (CBSA) mandate would, if they form a part of the price paid or payable and are identified separately, be deducted from that price. The amount for those duties and taxes may be identified separately on the invoice presented to the CBSA or expressed as a percentage of the price paid or payable. In all cases the amount to be deducted from the price paid or payable must be the actual amount of Canadian duties and taxes levied.\nPost-importation Reductions\n20. Paragraph 48(5) (c) of the Act indicates that any rebate of, or other decrease in, the price paid or payable for the imported goods effected after importation is to be disregarded, and is not to be deducted from the price paid or payable for the goods when determining the transaction value.\nAdditional Information\n21. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-7",
+    "marginal_note": "References",
+    "part": "Adjustments to the Price Paid or Payable ( Customs Act , Section 48)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Customs Tariff Excise Tax Act Excise Act Special Import Measures Act Valuation for Duty Regulations Other references: D13-3-3 , D13-3-4 , D13-3-12 , D13-4-9 , D13-4-12 , D13-4-13 Superseded memorandum D: D13-4-7, March 28, 2001",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-9",
+    "marginal_note": "Legislation",
+    "part": "Royalties and Licence Fees",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45, 48, and 152 of the Customs Act .\nJurisprudence\nThe Supreme Court of Canada (SCC), the Federal Court of Appeal (FCA) and the Canadian International Trade Tribunal (CITT) have provided advice on the interpretation of the legislation regarding royalties and licence fees.\nKey SCC , FCA and CITT decisions which guide the Canada Border Services Agency's (CBSA) interpretation of the legislation include:\n- Mattel Canada ( SCC Citation 2001 SCC 36);\n- Polygram Inc. ( CITT Appeal nos. AP-89-151 and AP-89-165); and\n- Reebok ( CITT Appeal no. AP-92-224, FCA Decision A-642-97).\nSummaries of these cases and their effect on the interpretation of the legislation are included in Appendix B to this memorandum.",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-9",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Royalties and Licence Fees",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purposes of the CBSA , royalties and licence fees are regarded as payments made, or to be made, for acquiring or using a protected right. Examples of such payments include (but are not limited to):\n- (a) payments made to an author (copyright holder) to acquire the right to sell the author's book within a geographic region;\n- (b) payments to an inventor (patent holder) of a production process for the use of that process during a specified period of time; and\n- (c) payments to a licence holder of a trademarked name or brand for the right to market goods that are so marked.\n2. Copyrights, patents and trademarks, are rights to intellectual property that are recognized by national law. Intellectual property may evolve from literary, artistic, or scientific work, which are the subject of proprietary rights and which may be sold and assigned, or licenced. When the intellectual property rights are licenced, the holder of the right usually requires that a royalty or licence fee agreement be signed. The agreement will specify the rights and obligations of both the licensor and the licensee.\n3. Amounts for acquiring or using a protected right that are included in the invoice price of imported goods are considered part of the price paid or payable of the goods under subsection 45(1) of the Customs Act (the Act). There is no legislative provision to exclude such an amount from the price paid or payable. If, subsequent to importation, a downward adjustment to the amount of a royalty or licence fee payment already included in the price paid or payable is made, no adjustment to the value for duty would be permitted. Paragraph 48(5) (c) of the Act precludes any decrease in the price paid or payable of goods after importation.\n4. Royalty or licence fee payments that are not already included in, or considered as being part of, the price paid or payable of imported goods may be included in the value for duty calculated under the transaction value method if the requirements of the factors identified in subparagraph 48(5) (a) (iv) of the Act have been met.\nApplication of subparagraph 48(5)(a)(iv) of the Customs Act\n5. Subparagraph 48(5) (a) (iv) of the Act provides for the addition of royalty and licence fee payments to the price paid or payable of imported goods. Three factors must be considered, and met, before the payment of a royalty or licence fee is added to the price paid or payable. The payment:\n- (a) must be a royalty or licence fee;\n- (b) must be in respect of the goods; and\n- (c) must be a condition of sale of the goods.\nRoyalty or Licence Fees\n6. A payment made for the acquisition or use of a protected right is a royalty or licence fee payment. The CITT determined in the Reebok decision that the use of the word \"including\" in the context of subparagraph 48(5) (a) (iv) of the Act does not limit the type of royalty or licence fee payment that may be added to the price paid or payable for goods to payments for patents, trademarks and copyrights. In accordance with the SCC 's Mattel Canada decision, payments identified as royalty or licence fee can only be identified as additions to the price paid or payable of imported goods under subparagraph 48(5) (a) (iv) of the Act. Payments or amounts provided for elsewhere in paragraph 48(5) (a) of the Act are not to be identified as additions to the price payable under this subparagraph.\n7. A purchaser may enter into an agreement to pay an amount for more than the acquisition or use of a protected right. If charges or amounts other than royalties or licence fees are identified together with royalties or licence fees in a single agreement, and the charges or amounts are itemized separately, then the individual charges or amounts shall not be considered as additions to price paid or payable under the authority of subparagraph 48(5) (a) (iv) of the Act but rather may be considered as additions to price paid or payable under the authority of the alternative provisions of paragraph 48(5) (a) of the Act, or as an element of the price paid or payable as required by subsection 45(1) of the Act.\n8. If charges or amounts other than royalties or licence fees are identified together with royalties or licence fees in a single agreement but are not itemized separately, the importer must be able to substantiate their apportionment. The apportioned charges or amounts would then be considered as additions to price paid or payable under the authority of the alternative provisions or paragraph 48(5) (a) of the Act , or as an element of the price paid or payable as required by subsection 45(1) of the Act.\n9. Paragraph 152(3) (d) of the Act indicates that the burden of proof in any question relating to compliance with the provisions of the Customs Act lies on the person (other than the Crown) who is a party to the proceedings. If charges or amounts other than royalties or licence fees that are enumerated in an alternative provision of paragraph 48(5) (a) of the Act are identified together with royalties or licence fees in a single agreement, and arenot itemized separately, and the importer cannot provide sufficient information in support of the apportionment of the charge or amount, then subsection 48(6) of the Act precludes the calculation of value for duty under the transaction value method and an alternative valuation method applies.\n10. Example No. 4 of Appendix A to this memorandum illustrates a payment made for more than the right to the acquisition or use of a protected right and in which charges are identified separately and considered individually under relevant provisions of paragraph 48(5) (a) of the Act .\n11. In accordance with the Mattel Canada decision, an amount identified as a royalty or licence fee payment is not to be considered as an addition to price paid or payable as a subsequent proceed pursuant to subparagraph 48(5) (a) (v) of the Act . Amounts for royalty and licence fee payments must only be considered as a possible addition to the price paid or payable under subparagraph 48(5) (a) (iv) of the Act.\nIn Respect of the Goods\n12. The phrase \"payments made in respect of the goods\" means that the royalty or licence fee payment made to the vendor or a third party is in some way related to the goods being imported. For example, when a payment is calculated as a percentage of the price at which the goods are sold or resold, the payment is in respect of those goods.\n13. In the Polygram decision, the CITT ruled that the amount of the royalty payment, which varied according to the price at which the imported sound recordings were sold, was made in respect of the goods. The amount to be added to the price paid or payable of imported goods did not have to be limited to only general payments.\n14. The timing of when the royalty or licence fee must be paid does not affect the decision of whether or not the fee is in respect of the goods. A royalty or licence fee payment may be added to the price paid or payable regardless of whether it is to be paid at the time of importation, time of resale, or any other time.\nCondition of the Sale of the Goods\n15. The phrase \"a condition of the sale of the goods for export to Canada\" in the context of subparagraph 48(5) (a) (iv) of the Act means that the transfer of ownership of the goods being imported is dependent upon the payment of the amount of the royalty or licence fee by the purchaser.\n16. The Mattel Canada decision provided clear and unambiguous meaning to this requirement: a royalty or licence fee is only to be added to price paid or payable of imported goods if it is in respect of the goods and if the failure by the purchaser to pay the royalty or licence fee would entitle the vendor to refuse to sell the licenced goods or to repudiate the contract for their sale.\n17. Prior to the sale of goods upon which a royalty or licence fee may be payable, a royalty or licence fee agreement is usually in place. This agreement ordinarily specifies the rights and obligations of both licensor and licensee, and may include a statement indicating that the sale for export of the licenced goods may be repudiated by the vendor if the royalty or licence fee payment is not made. The purchaser's obligation to make payment or else suffer loss of access to the licenced goods may also be stated in the terms of a sales agreement or commercial invoice between the purchaser and the vendor, or in other correspondence among the purchaser, vendor or licensor. The vendor's prerogative to refuse to sell or to repudiate the contract of sale if the purchaser fails to make the royalty or licence fee payment must be explicitly stated in the commercial documentation between the purchaser and the vendor or in the licence agreement if the vendor is also the licensor, for the royalty or licence fee payment to be considered a condition of the sale.\n18. Situations may occur where the licensor is party to a royalty or licence agreement with the vendor; however the purchaser must make the royalty or licence fee payment to satisfy the vendor's obligation to the licensor. The Mattel Canada decision involved an importation where the purchaser made a royalty payment to a vendor who was not the licensor of the imported goods. The payment was made to the vendor only to flow through to a third party licence holder. If a royalty or licence fee payment is a flow-through payment, the amount of the payment is not to be added to the price paid or payable of the imported goods unless failure to pay would result in the vendor's refusal to sell the licenced goods to the purchaser or repudiate the contract of sale between the vendor and purchaser. The purchaser's obligation to make the payment to ensure the completion of the sale must be explicitly stated in the documentation between the purchaser and the vendor or licensor for the royalty payment to be considered a condition of sale.\n19. The FCA 's Reebok decision supported the SCC 's interpretation of condition of sale and addressed the issue of payments of royalties or licence fees to a vendor who was also the licensor where an open-ended contract exists. If an importer enters into an agreement with a vendor for a continuing supply of goods at a specified price and is also obligated to make a royalty payment (to the vendor, or to a third party) in respect of the goods, the obligation to make the royalty payment to ensure the continuing supply of goods must be explicitly stated in the documentation between the purchaser and the vendor or licensor for the royalty payment to be considered a condition of sale.\nAdjustment to Price Paid of Payable\n20. If a payment is a royalty or licence fee, is in respect of the goods, and is an explicitly stated condition of sale, the amount of the royalty or licence fee payment is to be added to the price paid or payable of imported goods in accordance with subparagraph 48(5) (a) (iv) of the Act . All three factors must be met for an adjustment to be made. Appendix A to this memorandum includes examples illustrating the identification of a royalty or licence fee payment as an addition to the price paid or payable of imported goods.\nRight to Reproduce\n21. Subparagraph 48(5) (a) (iv) of the Act excludes royalty or licence fee payments made for the right to reproduce imported goods in Canada from being added to the price paid or payable of the imported goods. The right to reproduce refers not only to the physical reproduction of imported goods but also to the right to reproduce an invention, creation, thought, or idea incorporated in, or reflected by, the imported goods. For example, royalties calculated on the sale in Canada of discs produced domestically from an imported master recording would not be added to the price paid or payable for the master recording.\nRight to Distribute or Resell\n22. Payments for the right to distribute or resell goods in Canada are usually made before any sale of goods for export to Canada occurs. Such payments are usually in a lump-sum amount (for example a franchise fee) determined independently of the selling price or quantity of goods sold in Canada. Royalty or licence fee payments made for the right to distribute or resell imported goods in Canada are only to be added to the price paid or payable of imported goods if the documentation between the purchaser and the vendor or licensor explicitly indicates that any failure by the purchaser to pay the royalty or licence fee entitles the vendor to refuse to sell the licenced goods or to repudiate the contract for their sale.\nAccounting for Royalties and Licence Fees\n23. If the terms of a royalty or licence agreement require periodic payment of a royalty or licence fee based on a percentage of the purchaser's resale price, an importer may have to amend their declarations if, upon calculation of the actual amount of royalty or licence fee payable, a correction to the declared value for duty is required. Memorandum D11-6-6 , \" Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty , provides additional information on amendments to declarations, including requirements for reporting of adjustments to value for duty.\n24. Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable , and Memorandum D13-4-7 , Adjustments to the Price Paid or Payable , provide additional information on the calculation of the value for duty under the transaction value method.\nAdditional Information\n25. Appendix A to this memorandum contains examples illustrating the treatment of royalties and licence fees in accordance with section 48 of the Act .\n26. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-9-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-9",
+    "marginal_note": "Appendix A",
+    "part": "Royalties and Licence Fees",
+    "division": "",
+    "heading": "",
+    "text": "Examples\n1. A Canadian importer agrees to pay a royalty fee to a U.S. licensor (the trademark holder) for the right to use their registered trademark. The trademark is woven into shirts purchased by the importer from a vendor in Hong Kong. The vendor will provide 1,000 shirts per week to the importer over a 12 week period. The importer will coordinate delivery of the shirts to their domestic retail outlets. The licensor is not related to the vendor. Under the terms of the royalty agreement between the importer and the licensor, a royalty payment of $5.00 will be made to the licensor for every shirt sold in Canada that bears the licensor's trademark, payable bi-monthly . No indication is provided in documentation relevant to either the sale or the royalty agreement that the vendor will stop shipping shirts to the importer if the royalty payment is not made.\nThe royalty payment is not to be added to the price paid or payable for the shirts imported from Hong Kong. The payment is a royalty payment, and is in respect of the goods. However the payment is not a condition of sale, as the consequence of the failure to make payment is not explicitly identified in the documentation between the purchaser and either the vendor or licensor.\nThe Canadian importer purchases goods from the Hong Kong vendor and pays the royalty to the U.S. licensor. The licensor is not related to the vendor. Even if the licensor and vendor were related, the payment would not be a condition of sale unless the consequence of the failure to make payment was explicitly identified in the documentation between the purchaser and either the vendor or licensor.\n2. Purchco, a Canadian manufacturer of packaged foods, wishes to make Nameco brand biscuits in Canada and sell them to domestic grocery retailers. Purchco and Nameco of the United Kingdom, the licensor, enter into an agreement in which Purchco will pay Nameco a royalty of $25,000 on January 1 of each of the next five years for the right to make and sell the biscuits in Canada under the Nameco brand name until the last day of the fifth year. After entering into the agreement, Purchco decides to purchase and import one of the ingredients for the biscuits from Nameco's subsidiary Subco of Barbados. The sales agreement between the purchaser (Purchco) and the vendor (Subco) makes no reference to the royalty agreement between Purchco and Nameco or any consequences if Purchco fails to make the royalty payments.\nThe royalty payments are not to be added to the price paid or payable of any importation of the ingredient purchased from Subco. The royalty payments made to Nameco are for the right to make and sell Nameco biscuits in Canada and are not payments made in respect of the imported goods nor are they a condition of their sale for export to Canada.\nEven if the sales agreement explicitly indicated that the failure to make the royalty payments would result in Subco's refusal to sell the ingredient to Purchco or in the repudiation of any contract of sale, the amount of the royalty payments would not be added to the price paid or payable for the ingredient. The royalty payments are not made in respect of the imported ingredient, but for the right to make and sell finished goods.\n3. A Canadian retailer purchases action figures from a U.S. distributor. The U.S. distributor has obtained worldwide selling and distribution rights to the action figure from its U.S. licensor, and in return, has guaranteed the licensor that a royalty will be paid for each action figure sold to the public. Under the purchase agreement between the purchaser (the Canadian retailer) and the vendor (the U.S. distributor), the purchaser is required to pay the licensor a monthly royalty equal to five percent of the Canadian retail price of each action figure sold in that month. The Canadian retailer is required to remit this amount to the U.S. distributor, who will pass it on to the licensor. The purchase agreement adds that if the royalty payment is not made to the licensor by the last day of the subsequent calendar month the distributor will repudiate the purchase agreement, effectively stopping the retailer from offering the action figure for sale in Canada and curtailing any further supply from the distributor.\nThe royalty payment is to be added to the price paid or payable for the action figures. The royalty payment is in respect of the goods since it is made as a result of the importation and resale of the action figures and is based on the price at which they are sold in Canada. The payment is also a condition of sale of the goods, as the distributor's right to repudiate their contract with the retailer in the event the royalty payment is not made is communicated in the purchase agreement. The payment made by the retailer is a flow-through payment, made by the retailer through the U.S. distributor to the licensor.\n4. A Canadian importer enters into a licence agreement with an Italian clothing designer to have dresses manufactured that will be marketed under the designer's label. The importer will purchase the finished dresses from a manufacturer in Thailand. Under the terms of the licence agreement, the designer consents to the manufacture of goods bearing their label, in exchange for a fee of 10% of the resale price of the goods in Canada. The agreement further stipulates that half (5%) of the amount of the licence fee is for the use of the licensor's label, and half (5%) is for design specifications and colour and material recommendations to be supplied by the licensor from Italy directly to the Thai manufacturer. The importer and the Thai manufacturer are party to a separate sales agreement identifying the number of units to be produced and their price. Neither the licence agreement nor the contract of sale between the manufacturer and the importer indicates that the Thai manufacturer will refuse to sell the dresses to the importer if the payment to the licensor is not made.\nThe licence fee payment is not to be added to the price paid or payable for the dresses under subparagraph 48(5) (a) (iv) of the Customs Act . The licence fee payment is in respect of the imported goods, but it is not a condition of their sale for export to Canada as the consequences of the failure to make the fee payment are not explicitly identified.\nHowever, half of the payment is for design specifications and content recommendations and should be added to the price paid or payable of the imported dresses as an \"assist.\" Clause 48(5) (a) (iii)(D) of the Customs Act states that a payment for design work undertaken elsewhere than in Canada and necessary for the production of imported goods is to be included in the value for duty of the imported goods.\nMemorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty , provides additional information on the treatment of assists.\n5. A Canadian wholesaler wishes to import and resell portable radios in Canada. The wholesaler identifies a foreign manufacturer who agrees to supply 50,000 radios to the wholesaler at a price of $5.00/unit and who also provides the wholesaler with exclusive distribution rights to the radios in Canada for a $10,000 fee. The foreign manufacturer provides the wholesaler with an invoice for the radios showing a single amount owing of $260,000. (The manufacturer charges the wholesaler a single fee for the entire order and for the right to distribute). A separate document prepared by the vendor confers exclusive distribution rights in Canada on the wholesaler, but does not refer to the amount of the fee or the consequences if the fee payment is not made.\nA payment for the right to distribute goods separate from the price paid or payable of the goods is not a royalty or licence fee identified under subparagraph 48(5) (a) (iv) of the Customs Act . However, in the circumstances provided, the right to distribute forms part of the price paid or payable for the goods in accordance with subsection 48(1) of the Customs Act , and will be represented in the value for duty of the goods. There is no provision in the Customs Act to reduce the price paid or payable for goods to exclude the amount of a royalty or licence fee included in the price. The onus is on the importer in this case to arrange their commercial documentation with their vendor to reflect separate payments for the distribution fee and for the imported radios.\n6. A Canadian importer enters into a royalty agreement with a U.S. licensor for the right to use their registered trademark. The importer engages a factory in Haiti to supply 5,000 footballs in each of the next 24 months. The licensor's trademark will be imprinted on the footballs at the factory. Under the terms of the royalty agreement, a royalty payment of $10.00 will be made to the licensor for every trademarked football sold in Canada, payable quarterly. The licensor is a part-owner of the factory in Haiti, and the sales invoice between the importer and the factory includes a statement indicating that the supply of the footballs will cease in the event a royalty payment is not made.\nThe royalty payment is to be added to the price paid or payable for the footballs imported from Haiti. The payment is a royalty payment, and is in respect of the goods (the trademarked footballs). The royalty payment is a condition of sale, as the documentation between the vendor and purchaser explicitly identifies the requirement to make the royalty payment to ensure the continuing supply of the trademarked goods .",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-9-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-9",
+    "marginal_note": "Appendix B",
+    "part": "Royalties and Licence Fees",
+    "division": "",
+    "heading": "",
+    "text": "Summaries of Jurisprudence\nDecisions of the Supreme Court of Canada (SCC), the Federal Court of Appeal (FCA) and the Canadian International Trade Tribunal (CITT) that give meaning to the interpretation of the \"condition of sale\" requirement of subparagraph 48(5) (a) (iv) of the Customs Act are included in paragraphs 1 through 4 of this Appendix:\n1. The CITT ruled in the Polygram Inc . appeal (Appeal Nos. AP-89-151 and AP-89-165, May 7, 1992 ) that the \"all-in fee\" paid by Polygram Inc. is a royalty or licence fee and should be added to the transaction value of imported sound recordings pursuant to subparagraph 48(5) (a) (iv) of the Act and be subject to the payment of customs duty. Polygram Inc. had entered into a licence agreement with vendor Polygram B.V. which entitled it to promote the music and artists of Polygram B.V.'s repertoire and to distribute and sell their recordings to the public for which it would pay an all-in fee calculated on the net retail price of the recordings.\nThe CITT concluded that the fee payment was not a general payment unaffected by the sound recordings. The payment was calculated on the retail price and was made in respect of the imported goods. The CITT indicated that the payment of the fee was a condition of the sale for export to Canada of the goods, as the purchaser could not obtain the goods without first signing the licence agreement.\n2. The CITT built on its interpretation of subparagraph 48(5) (a) (iv) of the Act in its decision in the Reebok appeal (AP-92-224, September 1, 1993 ), in which it ruled that the types of fees to be included in value for duty calculated under the transaction value method were not limited to fees paid for patents, trademarks and copyrights. The CITT ruled that the trademark fee paid by the importer Reebok for the \"intellectual property rights\" inherent in the imported goods was not to be treated any differently than other payments added to the price paid or payable of imported goods as royalties or licence fees.\nThe CITT added that even if a fee is not required to be paid pursuant to the terms of the purchase of the goods, it may still be considered to be a condition of the sale, as long as there is some connection between the payment of the fee and the purchase of the imported goods.\n3. A further interpretation of the \"condition of sale\" requirement was made by the SCC in the Mattel Canada decision (Citation 2001 SCC 36, June 7, 2001 ); if a royalty or licence fee payment is required to be made, the importer must be aware that in the event of failure to make the payment, the source of supply of the imported goods may be stopped. The SCC ruled that the royalty payment made by Mattel Canada on behalf of their parent vendor was not a payment made as a condition of the sale for export of the goods to Canada, and in paragraph 68 of their decision interpreted the phrase \"condition of sale\" as follows:\n\"Unless a vendor is entitled to refuse to sell licenced goods to the purchaser or repudiate the contract of sale where the purchaser fails to pay the royalties or licence fees, section 48(5) (a) (iv) is inapplicable.\"\nThis SCC decision also indicated that payments identified as royalty or licence fee payments can only be added to the price paid or payable of imported goods if the requirements of subparagraph 48(5) (a) (iv) of the Act are met, and are not to be considered under the requirements of subparagraph 48(5) (a) (v) as subsequent proceeds.\nAs Canada's highest level of judicial appeal, the SCC decision superseded all previous judicial decisions on the interpretation of the \"condition of sale\" requirement of subparagraph 48(5) (a) (iv) .\n4. The Mattel Canada decision indicated how royalties and licence fees were to be treated where the vendor and licensor are not the same party nor related to each other. The FCA in the Reebok appeal (decision no. A-642-97, April 10, 2002 ) addressed the treatment of royalty payments made to a vendor of imported goods who is also the licensor. The FCA applied the SCC decision and ruled that the words \"condition of sale\" were clear and unambiguous; the fact that a vendor of imported goods was also the licensor was not sufficient to establish that the payment of the royalty was a condition of sale of the goods. The requirement to make payment or else suffer loss of access to the goods upon which the amount of royalty is calculated must be communicated by the vendor/licensor to the purchaser.\nThe Mattel Canada and Reebok decisions have clarified the \"condition of sale\" requirement of subparagraph 48(5) (a) (iv) of the Act. This requirement is addressed further in paragraphs 15-19 of this memorandum.",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-9-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-9",
+    "marginal_note": "References",
+    "part": "Royalties and Licence Fees",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: Mattel Canada (SCC Citation 2001 SCC 36) Polygram Inc. (CITT Appeal nos. AP-89-151 and AP-89-165) Reebok (CITT Appeal no. AP-92-224 and FCA Decision A-642-97) D11-6-6 , D13-3-12 , D13-4-3 , D13-4-7 Superseded memorandum D: D13-4-9, November 25, 2003",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-10-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-10",
+    "marginal_note": "Legislation",
+    "part": "Price Reductions",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 and 48 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-10-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-10",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Price Reductions",
+    "division": "",
+    "heading": "",
+    "text": "1. The price paid or payable, in accordance with subsection 45(1) of the Customs Act (the Act), is the total of all payments, whether direct or indirect, made or to be made in respect of the goods by the purchaser, to or for the benefit of the vendor.\n2. The term “price reduction” means a decrease in the price paid or payable for goods granted by the vendor.\n3. For the purposes of this memorandum, the term “discount” refers to an arrangement whereby the vendor, in return for the purchaser’s undertaking of certain obligations or accepting or meeting certain conditions, reduces the amount of the price paid or payable for the imported goods. For example, the vendor may grant a discount for prompt payment (cash discount), or because the purchaser operates at a certain level of trade (trade level discount), or because the purchaser has agreed to purchase a specified quantity of the goods in the sale giving rise to their importation (quantity discount).\nTreatment of Price Reductions\n4.If a price reduction is in effect at the time of importation, the amount of that price reduction must be considered when calculating the price paid or payable for the imported goods.\n5. As an example of a price reduction granted prior to importation, a firm in Canada purchases a machine from a foreign manufacturer. The list price of the machine is $100. However, the manufacturer grants a 10% discount because the purchaser operates at the retail level of trade, resulting in a price paid or payable of $90. Since the parties agreed on the discount prior to importation, the price paid or payable is $90 and is an acceptable basis for value for duty, subject to the other requirements of the transaction value method being met (section 48 of the Act ).\n6. The Canada Border Services Agency (CBSA) will only accept a reduction in the price paid or payable that occurs after importation if:\n- (a) the purchaser takes advantage of cash discount terms offered by the vendor prior to importation; or\n- (b) an agreement in writing to later reduce the price paid or payable was in effect at the time of importation, and the reduction results from the agreement.\n7. Prior to importation, a vendor may offer to a purchaser cash discount terms that provide for a reduced payment to be made within a specific time period that concludes after the date the goods are imported. When such a cash discount arrangement exists, the CBSA will allow consideration of the discount when ascertaining the price paid or payable, regardless of when the purchaser makes the reduced payment.\n8. For example, a firm in Canada purchases a machine from a foreign manufacturer, the price of which is $10,000. However, the manufacturer grants a discount of 5% if payment is made within 10 days after the date of sale. At the time of importation, the cash discount is still available but not yet taken. If the purchaser takes advantage of the manufacturer’s discount terms, the CBSA will accept the price reduced by the amount of the discount, resulting in a price of $9,500 upon which a calculation of value for duty under the transaction value method can be based.\n9. In accordance with paragraph 48(5)(c) of the Act , any rebate or decrease in the price paid or payable effected after importation of goods must be disregarded. Consequently, this applies when a purchaser and a vendor enter into an agreement to reduce the price paid or payable of goods after those goods have been imported to Canada.\n10. For example, a purchaser imports goods into Canada for resale. After importation, the purchaser requests from the vendor a reduction in the price of the goods to improve its price competitiveness in the Canadian market. If the vendor agrees to reduce the price, the purchaser cannot adjust the price paid or payable for the goods by the amount of the reduction as the decrease was effected after importation.\n11. Paragraph 48(5)(c) of the Act does not apply to a reduction to the price paid or payable that results from an agreement that is in writing and is in effect at the time the goods are imported to Canada.\nDeferred Discounts\n12. A deferred discount is a retroactive discount given by the vendor when the purchaser satisfies certain obligations. Such a discount negotiated or offered before importation is considered to be in effect at the time of importation if it ensues from an agreement in writing that existed at the time the goods were imported.\n13. For example, a purchaser makes a sale agreement with a foreign vendor to acquire 1,000 bicycles at a price of $100/unit. The agreement struck before the goods are imported includes a vendor’s incentive to purchase more units, stating that the vendor will grant a 10% discount on the unit price of all purchases if the purchaser orders additional units within a specified time period. Therefore, if the purchaser orders additional units within the specified time frame, and the vendor grants the retroactive discount on the first 1,000 units purchased, the price paid or payable may be reduced by $10 per unit. The discount would be applied to the first and second order, and the price paid or payable for the additional bicycles would be reduced by $10 per unit.\nNote: Discounts are treated as part of the price paid or payable rather than as adjustments identified in subsection 48(5) of the Act . For coding purposes, when the obligation or condition necessary for a discount is fulfilled or met prior to, or at time of importation, and no adjustment identified in subsection 48(5) of the Act applies, the value for duty code to be declared is “13” if the purchaser and vendor are unrelated. If they are related parties, the value for duty code to be declared is “23”.\nCredits in Respect of Earlier Transactions\n14. After the price paid or payable for the imported goods has been identified, a vendor may agree to provide a purchaser with a credit or other compensation in certain circumstances. The credit represents an amount already paid to the vendor in an earlier transaction, and is not a factor in the calculation of the transaction value of the goods being imported. The credit is an indirect payment which does not reduce the price paid or payable of the goods. The price paid or payable consists of all direct and indirect payments to or for the benefit of the vendor.\n15. For example, a purchaser buys a computer at a price of $1,000 in a sale for export to Canada. The vendor applies a credit of $300 to the sale price for a previous sale of a defective television. The purchaser pays the $700 balance to the vendor. Although the $300 credit reduces the amount of money paid to the vendor for the computer, the price paid or payable on which the transaction value is based is still $1,000 because the vendor credit in respect of the earlier transaction does not reduce the price paid of the goods to which it is applied.\nTrade-ins\n16. A trade-in occurs when goods are accepted as full or partial payment for a purchase. This notional value is attributed to the trade-in of goods by the vendor and may vary among different vendors. A trade-in precludes the applicability of the transaction value method. In accordance with paragraph 48(1)(b) of the Act , a trade-in represents a condition or consideration in respect of which a value cannot be determined. In addition, subsection 48(5) of the Act does not provide for a deduction from the price paid or payable for an amount of a trade-in allowance.\n17. Since the transaction value method cannot be used, the value for duty must be determined under the subsequent methods of valuation provided for in sections 49 to 53 of the Act . Usually, the value for duty is calculated under section 53, the residual method of valuation, and includes the purchaser’s payment and the amount of the trade-in allowance.\nAdditional Information\n18. For information on agreements between related parties to later reduce the price paid or payable which are in effect at time of importation, refer to Memorandum D13-4-5, Transaction Value Method for Related Persons .\n19. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-10-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-10",
+    "marginal_note": "References",
+    "part": "Price Reductions",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: D13-4-5 Superseded memorandum D: D13-4-10, October 4, 2013",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-11",
+    "marginal_note": "Legislation",
+    "part": "Confirming Commissions and Credit Risk Insurance",
+    "division": "",
+    "heading": "",
+    "text": "Section 48 of the Customs Act",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-11-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-11",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Confirming Commissions and Credit Risk Insurance",
+    "division": "",
+    "heading": "",
+    "text": "1. The term \"confirming commission\" applies to a payment made to a financial institution, usually in a country other than Canada, in consideration of that institution guaranteeing payment to the vendor in the event that the letter of credit issued by the purchaser's bank is not paid.\n2. The term \"credit risk insurance\" applies to a broad range of insurance and credit arrangements wherein the vendor of the goods obtains insurance against non-payment and/or obtains a loan, usually from a financial institution in his own country. Payments for \"credit risk insurance\" may be called by different names in different countries, but in Canada they are often referred to as \"export credit insurance\" and \"exposure fees.\"\nApplication of the Transaction Value Method\n3. To determine whether such payments by a purchaser are to be included in the value for duty, it is necessary to know whether the payment:\n- (a) is in respect of the goods which have been sold for export to Canada; and\n- (b) is made either directly or indirectly to the vendor of the goods or to a third party for the benefit of the vendor.\n4. If the payment is either not in respect of the goods, as in paragraph 3 (a) , or is not to or for the benefit of the vendor, as in paragraph 3 (b) , it does not form part of the price paid or payable for the goods and is not dutiable.\n5. A confirming commission as described in paragraph 1 will be paid by the purchaser at the request of the vendor and for his benefit. It is therefore part of the price paid or payable for the imported goods and included in the value for duty. However, fees paid by a purchaser to a financial institution for the initial issuance of a letter of credit in favour of the vendor are not dutiable as they are considered usual expenses in establishing the purchaser's ability to pay for the goods.\n6. Export credit insurance charges or premiums, paid by the purchaser to the vendor or to the vendor's financial institution or insurer, are considered to be part of the price paid or payable and therefore dutiable. They are for the benefit of the vendor because it is the vendor who wishes to be insured against the risk of non-payment of the sale price of the goods.\n7. Where a vendor negotiates a loan in advance of the goods being exported, liability for repayment of which is later assumed by the purchaser, any exposure fee (or similar fee by another name) charged by the financial institution in consideration of the risk involved in the sale, is considered to be for the benefit of the vendor. If this fee is paid by the purchaser, it is to be included in the price paid or payable and therefore dutiable. Interest charges applicable to the period commencing on the day the loan is assumed by the purchaser and which are paid to the financial institution are not to be included in the value for duty of the imported goods (see Memorandum D13-3-13, Customs Valuation: Interest Charges for Deferred Payment for Imported Goods ( Customs Act , Sections 48 to 53), for a consideration of the treatment of interest payments made by the purchaser to the vendor).\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-11-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-11",
+    "marginal_note": "References",
+    "part": "Confirming Commissions and Credit Risk Insurance",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-3-13 Superseded memorandum D: D13-4-11, March 5, 2001",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-11-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-12-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-12",
+    "marginal_note": "Legislation",
+    "part": "Commissions and Brokerage",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 and 48 of the Customs Act",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-12-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-12",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Commissions and Brokerage",
+    "division": "",
+    "heading": "",
+    "text": "1. Subparagraph 48(5) (a) (i) of the Customs Act (the Act) indicates that the price paid or payable in the sale of goods for export to Canada, to a purchaser in Canada, will be adjusted by adding amounts for commissions and brokerage for the goods incurred by the purchaser, except when the amounts are paid or payable to an agent to represent the purchaser abroad in the purchase of the imported goods. These excepted amounts are usually referred to as buying commissions, and if they are invoiced or identified separately from the goods, they do not need to be added to the price paid or payable for the goods.\n2. An agent is a person in a commercial relationship with a principal. An agent acts on a principal's behalf and ordinarily is a separate business entity. An agent can buy or sell goods, possibly in his or her own name, but always for the account of his or her principal. An agent can act on behalf of either a purchaser or vendor in concluding a contract of sale for goods. An agent's remuneration generally takes the form of a commission, usually expressed as a percentage of the selling price of the goods. To determine whether a payment to an agent is to be added to the price paid or payable, it is necessary to determine whether the agent is a selling agent acting on behalf of a vendor, a buying agent acting on behalf of a purchaser or a broker.\n3. A selling agent is a person who acts for the account of a vendor. The agent looks for customers and collects orders on behalf of the vendor and, in some cases, may arrange for storage and delivery of goods. A payment made to a selling agent for services rendered in the conclusion of a contract is generally called a selling commission. Usually, goods sold through a selling agent cannot be bought without payment of the selling agent's commission. This payment can be made in one of the following two ways:\n- (a) Foreign suppliers who deliver their goods for orders placed through a selling agent pay for the agent's services themselves and quote prices to their customers that include the agent's commission. In such cases, the invoice price is not to be adjusted to exclude the amount for the agent's services; or\n- (b) The terms of the sale require the purchaser to pay an amount other than the price paid or payable for the goods, either through the vendor or separately, for the agent's services. This amount must be added to the price paid or payable when determining the value for duty.\n4. A buying agent is a person who acts for the account of a purchaser. The buying agent performs its activities using funds provided by the purchaser. A buying agent's activities include finding suppliers, informing the vendor of the desires of the purchaser, placing orders, collecting samples, inspecting goods and, in some cases, arranging for the insurance, transport, storage or delivery of the goods. A payment made by a purchaser to an agent to represent the purchaser abroad in buying imported goods is usually referred to as a buying commission and is not added to the price paid or payable for the imported goods if it is invoiced or identified separately from the price for the goods. However, if the invoiced price for the goods includes such an amount, it cannot be deducted from the price paid or payable.\n5. A broker is generally a third party that does not act on its own account, but rather acts for both the vendor and the purchaser together and usually has no role other than to put both parties in touch with each other. The broker's remuneration is called brokerage and is usually calculated as a percentage of the selling price of the goods. The percentage amount earned by brokers reflects their limited risks and responsibilities in a transaction.\n6. \"Brokerage\" does not mean amounts charged by a customs broker for services rendered to clear goods through customs. Brokerage is a payment made to an intermediary for its participation in concluding a contract of sale.\n7. If the brokerage is paid by the vendor of the goods, it will usually be included in the invoice price charged to the purchaser. In such cases, it will be represented in the calculation of value for duty as part of the price paid or payable. In cases where the brokerage is paid by the vendor and charged separately to the purchaser, it must be added to the price paid or payable. Alternatively, the purchaser and vendor may each pay part of the brokerage charge, or the purchaser alone may pay the charge. In these cases, if not already included in the invoice price, the amount of the brokerage charge incurred by the purchaser must be added to the price paid or payable for the imported goods.\nFiduciary responsibility of agent to purchaser\n8. The buying agent has a fiduciary responsibility to his or her principal, the purchaser. This responsibility means that the agent must act in the interest of the purchaser. The purchaser is entitled to complete disclosure from the agent regarding:\n- (a) transactions initiated by the agent for the purchaser;\n- (b) relationships or activities occurring between the agent and the vendor of the goods; and\n- (c) parties controlled by, related to or engaged in business with the agent or the vendor of the goods.\n9. If the agent makes a complete disclosure to the purchaser, and the purchaser contracts to engage the agent, then the agent's fiduciary responsibility has been satisfied, and the agent is deemed to be acting in the best interest of the purchaser. An agency agreement alone is not sufficient evidence that a principal-agent relationship exists in which an agent has met its fiduciary responsibility to a purchaser.\n10. The Canada Border Services Agency (CBSA) may request that an importer provide documentation, such as contracts, invoices, letters of credit and correspondence, which establishes the nature of the arrangement between the purchaser and the agent or identifies any relationship between the agent and a stranger to the agent-purchaser agreement. The importer may be requested to obtain information from the agent identifying all activities in which the agent has an interest in respect of the imported goods before the agent can be deemed to have met its fiduciary responsibility to its principal (the purchaser). If the information provided to the CBSA indicates that full disclosure of an agent's activities was not made to its principal, a payment made by a purchaser to its agent may be identified as:\n- (a) an addition to the price paid or payable of the goods under subparagraph 48(5) (a) (i) of the Act ; or alternatively\n- (b) an element of the price paid or payable as required by subsection 45(1) of the Act.\n11. In the event that an agent does not meet its fiduciary responsibility to its purchaser, the amount of the payment made to the agent will be included in the calculation of the value for duty of the imported goods.\nTreatment of bundled payments\n12. A purchaser may enter into an agreement with an agent to pay an amount for more than the service of representing the purchaser abroad in respect of a sale. If charges or amounts payable to an agent other than an agent's commission are identified but are itemized separately, then the individual charges or amounts may be:\n- (a) an addition to the price paid or payable of the goods under an alternative provision of subparagraph 48(5) (a) of the Act ; or\n- (b) an element of the price paid or payable as required by subsection 45(1) of the Act.\n13. If sufficient information cannot be provided, either to support the necessary apportionment of a payment made to a buying agent, or to identify the amount of a payment made to a selling agent or a broker, valuation under the transaction value method is precluded. In accordance with the authority of subsection 48(6) of the Act , the value for duty must be calculated using one of the alternate valuation methods.",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-12-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-12",
+    "marginal_note": "Additional information",
+    "part": "Commissions and Brokerage",
+    "division": "",
+    "heading": "",
+    "text": "14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-12-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-12",
+    "marginal_note": "References",
+    "part": "Commissions and Brokerage",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: Superseded memorandum D: D13-4-12 dated June 13, 2008",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-12",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-13-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-13",
+    "marginal_note": "Legislation",
+    "part": "Post-importation Payments or Fees (Subsequent Proceeds)",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 and 48 of the Customs Act\nIncome Tax Act",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-13-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-13",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Post-importation Payments or Fees (Subsequent Proceeds)",
+    "division": "",
+    "heading": "",
+    "text": "General Policy\n1. Under the transaction value method, payments made in respect of goods that can be identified at their time of importation should be included in the price paid or payable as outlined in subsection 48(1) of the Customs Act (the Act). Post-importation payments are included in the value for duty of imported goods either as elements of the price paid or payable (subsection 45(1) of the Act), or as \"subsequent proceeds\" (subparagraph 48(5) (a) (v) of the Act). As well, certain payments for financial transactions, such as dividends, may be excluded in a calculation of value for duty.\nPost-importation Payments or Fees\n2. The expressions \"post-importation payments or fees\" and \"subsequent proceeds\" do not appear in the Act .These expressions address any type of payment made by a purchaser after the importation of goods into Canada. Payments made after the importation of goods that are remitted to the vendor of the goods or to a third party may have to be included in the value for duty of the imported goods.\n3. To establish the value for duty of imported goods under the transaction value method, there are several kinds of post-importation payments that must be examined:\n- (a) any payments based on the resale of the goods that cannot be related by the importer to services received;\n- (b) management or administration fees, as addressed further in this memorandum, and subject to the exceptions outlined;\n- (c) contributions to research and development (refer to Appendix A);\n- (d) contributions for marketing or promotion (refer to Appendix B);\n- (e) overhead expenses related to the manufacturing of the goods but not captured in the selling price and recovered after the importation of goods (refer to Memorandum D13-4-3, Customs Valuation: Price Paid or Payable );\n- (f) interest on deferred payments (refer to Memorandum D13-3-13, Customs Valuation: Interest Charges for Deferred Payment for Imported Goods ); and\n- (g) other payments made after importation (refer to Memorandum D13-4-7, Adjustments to the Price Paid or Payable ).\n4. It is important to determine the nature of each payment to apply the appropriate valuation provisions of the Act .\nSubsequent Proceeds\nDefinition of Subsequent Proceeds\n5. The expression \"subsequent proceeds\" is a practical term used to simplify the phrase: \"the value of any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof that accrues or is to accrue, directly or indirectly, to the vendor\" found in subparagraph 48(5) (a) (v) of the Act.\nGuidelines\n6. Subsequent proceeds must be added to the price paid or payable and form part of the transaction value of goods as required by subparagraph 48(5) (a) (v) of the Act .\n7. Subsequent proceeds are a type of post-importation payment. They are subject to two conditions:\n- (a) the payments accrue directly or indirectly to the vendor of the goods (in this instance the use of the word \"accrue\" means to increase the amount you have by adding to it); and,\n- (b) the payments are based on, or a result of, the resale, disposal or use of the goods in Canada: (i) for valuation purposes, a resale means the further sale of imported goods by the purchaser to someone else. (ii) \"disposal or use\" means the sale, pledge, giving away, utilization, consumption or any other disposition of a good.\n8. The terms of the payments, whether based on a percentage of the resale price of the goods, fixed on a per-unit amount, lump sum payments, or by any other agreed to formula, are often negotiated under a separate contract, and the payments themselves remitted separately from the payment for the goods. Whether or not a formula exists for the terms of the subsequent proceed, the fact that payments are sent by a purchaser to a vendor means these amounts (subject to certain conditions outlined in this memorandum) must be added to the price paid or payable to establish the value for duty.\n9. The Act anticipates that some payments made to or for the benefit of the vendor after the importation of goods may not be included in the invoice price for the goods, and it ensures, through the transaction value method under section 48 of the Act, that they are added to the price paid or payable.\n10. Subsequent proceeds usually occur in situations where the purchaser is related to the vendor, but they could also happen in unrelated party transactions. Since payments made after importation are generally remitted separately from the payment for the goods themselves, importers often do not include them in the value for duty. However, the fact that such payments exist requires that they be added to the price paid or payable.\n11. For example, a purchaser in Canada pays $100 for pens in a sale for export to Canada. Under a separate agreement, the purchaser agrees to pay 10% of the resale price of the pens to the vendor. The purchaser resells the pens in Canada for $200. The part of the proceeds of the subsequent resale that must be added to the value for duty is 10% of $200, or $20. The $20 represents the part of the proceeds of the subsequent resale of the goods and must be added to the price paid or payable.\nManagement or Administrative Fees\n12. Management and/or administration fees are one type of payment that should be examined to determine whether they are subsequent proceeds or exclusions to the additions to the price paid or payable. Management and/or administration fees are not defined in the Act as such, there is no legislative basis for their exclusion as an addition to the price paid or payable. The CBSA allows the exclusion of management fees and/or administrative services as a discretionary administrative policy based on CBSA's definition of management fees and/or administrative services. The definition generally includes the functions of planning, direction, control, coordination, systems or other functions at a managerial level. These functions may involve services for various departments of a business relating to management and/or administration (for example, accounting, financial, legal, electronic data processing, employee relations, management consultation, labour negotiations, taxation).\n13. Sometimes, in addition to selling goods, vendors will offer management and/or administration services to their purchasers. This is common between related parties, particularly in multinational groups where one member will provide services to other members within the group.\n14. To illustrate, a Canadian importer purchases goods from its parent company located in the United States. The related parties have determined that their affairs are best organized by centralising some or all of the management functions. Both parties enter into an agreement where the vendor performs these activities for the importer for a fee. The payments for these services are made separately from any payments related to the purchase of goods.\n15. Payments made for management and/or administration services may meet the criteria to be subsequent proceeds, since the payments are remitted to the vendor after the importation of goods and they are often based on the resale, disposal, or use of the goods in Canada. However, in certain circumstances, the CBSA allows some payments made for management or administration services to be excluded from the subsequent proceeds provisions of the Act .\n16. To determine whether they can be excluded, the three following elements are examined:\n- (a) the services must have been rendered for the operation of the business in Canada;\n- (b) the amount of the charge must be in accordance with an arm's length charge; and\n- (c) the services provided are justified for the operation of the business in Canada.\nServices Rendered\n17. The question of whether a payment was made in respect of identifiable management and/or administration services depends on the nature of the service provided and whether the services were actually performed. A foreign related party company may charge a management fee amount to its subsidiary for a number of services including, for example, a management consultation when in fact the specific service may not have happened. Furthermore, there might not be an agreement to specifically charge for such an amount and the specific billing for the exact service may not have been submitted. In such circumstances this charge would not meet the requirements of the CBSA's administrative policy on excluding a recognized management fee from the value for duty and would be added to the price paid or payable.\n18. The importer is responsible for keeping sufficient and appropriate evidence, which establishes the nature of the services and proves that they were truly provided for the operation of the business in Canada. The basis used must be available for examination by the CBSA. For instance, a management fee charged by a USA parent company to its Canadian subsidiary that is based on a percentage of sales in Canada may not bear any relation to the actual value of the services rendered.\n19. Amounts charged for management and administrative services that are already performed by the purchaser are not excludable and would be added to the price paid or payable.\nAmount of the Charge\n20. Management and/or administration services are often centralized to share the costs between numbers of related companies. In cases where costs of services are distributed among various departments, branches, or subsidiary corporations, (including the purchaser in Canada), not only must the amounts themselves be comparable to the price that would be charged by an unrelated party, but also the method of allocation of these costs must be reasonable and appropriate to the circumstances of the importer's business.\n21. The fees charged must be comparable to the price that would be charged in Canada by an unrelated party engaged in a similar transaction. For example, if a purchaser pays a fee for bookkeeping services to a parent vendor of the goods, the amount charged for the services must be consistent with fees that would be charged by independent parties providing similar services.\nNote: The CBSA does not arbitrarily set benchmark values for individual services; the burden of proof lies with the importer to substantiate that the amount in question is an arm's length charge.\n22. To determine whether the amount charged for management fees and/or administrative services is reasonable, consideration is given to the amount of the fee in relation to the services performed by the vendor and the benefit derived by the purchaser in Canada. A parent company may provide services that are not part of its principal business but the charge should not exceed industry standards. Note that industry standard charges of unrelated service providers contain an element of profit and the CBSA recognizes the same might be true for related party management and/or administrative service fees. However, note also that an excess amount of profits claimed on such services might be challenged by the CBSA.\n23. The apportionment of management fees and /or administrative services costs between related parties should be based on a comprehensive review of the expenses; this process should be carried out in advance of determining the share allocated to the Canadian importer. The basis of allocation should result in costs being shared in proportion to the benefits received, for example, the allocation of costs of a centralized department based on an estimate of time spent on duties performed for each entity (branch, subsidiary, etc.). Note that management fees and/or administrative services costs determined after the fact are more likely to be challenged by the CBSA. In all cases the basis used for charging a fee must be available for examination by the CBSA.\nJustified Services\n24. The allowable management and/or administration fees excluded from the amount of subsequent proceeds added to the price paid or payable does not include amounts for services not related to the Canadian operation. For that reason, in order to be considered a legitimate fee for management and/or administration services, an importer must establish that the specific activity performed by their related party is a service for which a charge is justified. In an arm's length relationship, the unrelated Canadian business would be willing to pay for management and/or administrative services only to the extent that the service is needed and delivers some kind of benefit.\n25. Determining whether or not a charge is for a justified activity involves the following question: Would the importer for whom the management and/or administrative services is being carried out either have been willing to pay for the activity if performed by an unrelated service provider or have performed the activity itself? Where it would not have been reasonable to expect the importer to either pay an unrelated service provider for the activity or to perform it itself, it is unlikely that any charge for the activity would be justified. For example, an arm's length corporation would not bear the costs of a shareholders meeting of another corporation; therefore, a subsidiary would not bear any costs of a parent's shareholders meeting or it would not pay fees for a promotional service that did not take place in Canada for a product not sold in Canada.\n26. If a parent company provides services that are not part of its principal business and charges an amount for the services that is not representative of industry standards, the importer may be challenged by the CBSA to provide information in support of the reasonability of the amount charged.\nCommon Methods of Charging for Management and/or Administrative Fees\n27. Various methods can be employed to calculate the amount a vendor may charge a purchaser for management and/or administrative services. The most common of these are:\n- (a) The total cost incurred by the vendor is distributed amongst all the recipients of the services based on their usage. For example, the recipient with the largest volume of operations is charged the largest percentage of the total cost.\n- (b) The amount charged to a recipient is a percentage of its net sales of the vendor's goods. For example, 10% of the recipient's net sales are remitted to the vendor for the services provided.\n28. The method described in (a) is a legitimate approach that reflects the costs of management and/or administration a purchaser would otherwise incur. The method described in (b) will not necessarily reflect real management and/or administration costs. Sufficient information remains to be provided that demonstrates that the amount of the charge reflects costs the purchaser would have otherwise incurred in respect of the services provided.\n29. At times, amounts paid are casually described as payments for management or administration services, but they are in substance amounts for something else. For example, in related party transactions, there is some flexibility between the parties to debundle (break down or segment) the price, meaning that certain overhead expenses are excluded from the selling price. Vendors sometimes attempt to recover manufacturing overhead expenses later by charging them to the purchaser as management or administration fees. However, since no identifiable management or administration services have been rendered, the amounts paid would have to be added to the price paid or payable for the imported goods.\nOther Post-importation Considerations\nUnsupported Amounts / Sufficient Information\n30. Subsection 45(1) of the Act defines \"sufficient information\" to be the objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment. The decision as to whether a sufficient quantity of evidence has been obtained will be influenced by its quality. Although the CBSA will consider evidence that is persuasive, this may not preclude the corroboration by more conclusive evidence in the importer's books and records. Occasionally, importers may be unable to provide the necessary information proving that a payment, or a portion of a payment, relates to an identifiable service for the Canadian operations, or that it is in accordance with the arm's length principle. In such cases, where the cost of the service was based on the disposal, resale, or use of the goods, the unsupported amount will have to be included in the value for duty as a subsequent proceed.\n31. Importers must be able to provide sufficient information to justify exclusion of service fee payment from the value for duty. This information must demonstrate that the fees are in accordance with the arm's length principle and relate to justifiable services that were actually rendered for the Canadian operation.\n32. Sufficient information will describe:\n- (a) the nature of the service for which payment is made;\n- (b) the basis on which it is paid; and\n- (c) the proof that actual services are being provided and paid for.\n33. These documents might include commercial invoices, agreements, and/or other proof of payment, depending on the circumstances.\n34. Where it is known at time of importation that the subsequent proceed is calculated based on a percentage of sales or similar criteria, importers must calculate the future payment based on the percentage and previous years' data.\nYear-end Adjustments\n35. Year-end adjustments made payable to the vendor of the goods are post-importation payments and must be included in the value for duty. Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty , outlines the policy on self-adjustment of accounting information relating to the value for duty. For more information on the treatment of upward and downward transfer price adjustments, refer to Memorandum D13-3-6, Income Tax Transfer Pricing and Customs Valuation .\nFinancial Transactions\n36. Dividends are not subsequent proceeds and, therefore, are not to be included in the value for duty. This distinction has been recognized in the international customs valuation agreement of the World Trade Organization (WTO) which states that, \"The price actually paid or payable refers to the price for the imported goods. Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value.\"\n37. The term \"dividends or other payments\" refers to financial transactions rather than proceeds related to the purchase and resale of goods. Proceeds are profits made on the resale of imported goods and are, therefore, related to the goods. Dividends are also profits, but they are shared by stockholders or shareholders and relate to a firm's overall business, not just to the purchase or resale of the imported goods. Canadian Tax Law definitions and requirements determine whether or not an amount is a dividend or another kind of payment that might be included in the price paid or payable. Excludable payments of dividends to related party foreign vendors must meet the non-resident Part XIII tax requirements of the Income Tax Act . The Canada Revenue Agency (CRA) dividend payment forms demonstrate that the payment to a non-resident (related or non-related) is a dividend.\n38. \"Other payments\" that are not to be included in the value for duty, are usually financial instruments of some type and include:\n- (a) the issue, assumption, redemption, and repayment of a debt;\n- (b) the issue, redemption, and acquisition of share capital; and\n- (c) any other financing activities.\nTime Element\n39. A payment is to be added to the price paid or payable, even if the actual amount that is remitted to the vendor may not be known until after the goods are imported. The timing of a payment whether it is at the time of importation, at the time of the sale of the goods, or sometimes after importation, is irrelevant. These payments must be included in the value for duty.\nReporting of Subsequent Proceeds\n40. At the time of importation, it may be difficult for importers to determine the value of subsequent proceeds and, consequently, the amount to be added to the price paid or payable. This is especially true for payments that are based on a percentage of future sales, the resale, disposal, or use of the goods in Canada.\n41. Importers should estimate the amount of a subsequent proceed at time of accounting and add it to the price paid or payable for goods. Information such as previous years' data or sales forecasts can be used to support the estimate. If the finalized subsequent proceed amount is different from the estimate, a self-correction of value for duty may be necessary (refer to Memorandum D11-6-6) .\nAdditional Information\n42. Appendix A contains information on how to interpret research and development fees within the context of subsequent proceeds.\n43. Appendix B contains information on how to interpret marketing and promotional fees within the context of subsequent proceeds.\n44. Appendix C contains examples that illustrate various types of post-importation payments or fees and their treatment for valuation purposes.\n45. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-13-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-13",
+    "marginal_note": "Appendix A",
+    "part": "Post-importation Payments or Fees (Subsequent Proceeds)",
+    "division": "",
+    "heading": "",
+    "text": "Research and Development Fees\nThis appendix defines the payments and fees that will be considered as research and development, which are to be added to the price paid or payable.\nResearch and Development\n1. \"Research and development\" (R&D) is not specifically mentioned in the Customs Act (the Act) . According to Decision 5.1 of the World Trade Organization (WTO) Committee on Customs Valuation,the term \"development\" is understood to exclude \"research\".\n2. Development work that is provided by the purchaser to the vendor for a reduced cost or free of charge, and undertaken elsewhere than in Canada, must form part of the value for duty as per clause 48(5) (a) (iii)(D) of the Act (assists). Assists are not to be confused with payments for development work made directly or indirectly to the vendor after importation or where these costs are already included in the price paid or payable. Development work, in the context of this memorandum, is a cost incurred by the vendor that is passed on to the purchaser and recovered separately from the amount invoiced for the goods.\n3. In general, post-importation payments for R&D occur between related parties whereby the parent company charges its affiliates. Charges for R&D are usually accounted for separately in their financial books and records. These payments are considered to be an addition to the price paid or payable, and are to be included in the value for duty of imported goods. However, if an importer can substantiate that a portion of the payment pertains exclusively to research unrelated to existing goods, only the portion for development is to be added to the price paid or payable.\nResearch\n4. The term \"research\" refers to planned study undertaken with the hope of gaining new scientific or technical knowledge and understanding. Such studies may or may not be directed towards a specific practical aim or application.\n5. The following are examples of activities that typically would be included in research:\n- (a) laboratory research aimed at the discovery of new knowledge;\n- (b) searching for commercial applications of new research findings; and\n- (c) conceptual formulation and design of possible product or process alternatives.\nDevelopment\n6. The term \"development\" refers to the translation of research findings or other knowledge into a plan or design for new or substantially improved materials, devices, products, processes, systems or services prior to the commencement of commercial production or use.\n7. The following are activities that typically would be included in development:\n- (a) testing in search for, or evaluation of, product or process alternatives;\n- (b) design, construction and testing of pre-production prototypes and models; and\n- (c) design of tools, jigs, moulds and dies involving new technology.\n8. There may be economies of scale and scope in centralizing R&D facilities and resources. The Organization for Economic Co-operation and Development (OECD), Transfer Pricing Guidelines for Multinational Enterprises (MNE) and Tax Administrations recommends a benefit-cost approach whereby R&D expenditures are charged out to affiliates based on their actual and expected benefits. Noting, however, that affiliates should not be double charged for work they carry on themselves.\n9. Generally, payments to the vendor of goods by the purchaser in a sale for export to Canada for R&D are to be included in the value for duty. These would include all expenditures that can be regarded as part of a continuing activity required to maintain an enterprise's business and its competitive position and development activities normally undertaken with a reasonable expectation of commercial success and future benefit arising from increased revenue or from reduced costs.\n10. Payments may be excluded from the value for duty when the foreign vendor is contracted to do research for the Canadian importer where all costs and risk of failure are born by the Canadian company, and ownership of research accrues to the Canadian company. The Canadian company owns all the intangibles developed through the research and therefore owns the profits that may result from the research.",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-13-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-13",
+    "marginal_note": "Appendix B",
+    "part": "Post-importation Payments or Fees (Subsequent Proceeds)",
+    "division": "",
+    "heading": "",
+    "text": "Marketing and Promotional Fees\nThis appendix defines the payments and fees considered as marketing and promotional that may not be added to the price paid or payable.\nMarketing and Promotion\n1. Amounts paid for activities undertaken by the purchaser on its own account, other than those for which an adjustment is provided in subsection 48(5) of the Customs Act , are not considered to be an indirect payment to the vendor, even though these activities might be regarded as of benefit to the vendor. Therefore, the costs of marketing activities shall not be added to the price paid or payable. However, when already included in the price paid or payable, such costs cannot be deducted.\n2. To determine if marketing or promotional fees paid after importation to the vendor or to a third party are not to be included in the value for duty, the purchaser of the goods will be required to substantiate the receipt of justified services relevant to the payments.\nJustified Services\n3. The CBSA recognizes that marketing and promotional operations are often conducted on a global basis by Multi-National Enterprises. A corporate head office or one party of a multinational group may purchase advertising or conduct promotion for a particular product which is imported into Canada as well as distributed internationally. The advertisement may be shown throughout the world where the product is distributed. If the costs are then billed back to the Canadian importer of the goods on a prorated basis the payment would be excluded from the value for duty. The importer of the goods must be prepared to substantiate that the costs have been allocated in an equitable manner and maintain objective and quantifiable data, which supports the manner and amount allocated.\n4. Alternately, a corporate head office may also provide marketing and promotional services for a vast array of products which are distributed through subsidiaries worldwide, each marketing specific, unrelated products, unique to their locations. The Canadian subsidiary may be required to contribute a lump sum or percentage of the earnings on imported goods, which were sold in Canada, to the marketing branch of the corporate head office. If the marketing fee charged cannot be related to the specific product(s), which are imported and sold in Canada, then the fees cannot be identified as legitimate services the Canadian subsidiary received. Accordingly, this type of marketing or promotional fees would be found to be an addition to the price paid or payable.\n5. The following examples illustrate various types of marketing and promotional fee scenarios and their treatment for valuation purposes under the transaction value method. These examples are by no means exclusive or exhaustive.\n- (a) A USA based international company procured international television advertising for a product line, which is sold internationally including Canada. The corporate head office charges a marketing fee of $93,750.00 to the Canadian subsidiary. The international net sales of the product line amount to $9,500,000.00 of which Canadian sales account for $1,425,000.00 (15%) The advertising costs incurred by the corporate head office was $625,000.00 The fee charged Canada of $93,750.00 (which is 15% of the $625,000.00 cost) is a reasonable allocation based on the Canadian sales representing 15% of the total sales. Accordingly, the fee would be a valid exclusion and not be added to the price paid or payable.\n- (b) A similar USA based international company incurred $500,000.00 marketing and promotional expenses on international sales, however they did not provide any assistance to the Canadian subsidiary in promoting the product in Canada. The sales figures are the same as in example (a) , with the Canadian subsidiary providing a payment of $75,000.00 (which is 15% of the $500,000.00 cost) to the parent company. As there were no services provided to the Canadian subsidiary, the amount must be added to the price paid or payable.\n- (c) Another Canadian subsidiary imports and sells one product, of many unrelated products that the USA parent markets in the USA through four other subsidiary retailers. Total USA and Canadian sales amount to $10,000,000.00 of which Canadian sales account for $1,500,000.00 (15%). Corporate marketing and promotional costs are $2,000,000.00 annually which is split among the subsidiaries on an equal 1/5th basis of $400,000.00 each. If the importer can provide sufficient information that the costs were apportioned among the subsidiaries based on their usage of the services, the $400,000.00 charged to the Canadian subsidiary is not an addition to the price paid or payable. If the importer can only demonstrate that a portion of the costs charged relates to actual services provided for the product that is sold in Canada, only the remainder of the costs is added to the price paid or payable. Otherwise, the entire amount is added to the price paid or payable of the imported good.",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-13-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-13",
+    "marginal_note": "Appendix C",
+    "part": "Post-importation Payments or Fees (Subsequent Proceeds)",
+    "division": "",
+    "heading": "",
+    "text": "Examples of Post-importation Payments or Fees and Their Treatment Under the Transaction Value Method\nThis appendix contains various business scenarios involving post-importation payments or fees. An explanation of the reasoning for the determination of whether or not the payments or fees are included in the value for duty is provided below each example. These examples are for illustration only, as there are many other situations.\nSituation A – At the end of the financial year, a Canadian importer remits 75% of net profits made over the year to its foreign parent vendor as dividends paid from after-tax earnings.\nConclusion A – The payment the importer made to the parent company is not the type intended by subparagraph 48(5) (a) (v) of the Customs Act (the Act)since it is a dividend distribution. Dividends are profits shared by stockholders and relate to a firm's overall business. Therefore, the 75% of net profits remitted to the parent vendor should not be added to the price paid or payable. It should be noted that importers must be able to substantiate all amounts reported as dividends through their financial statements and income tax returns specifically through the use of the income tax dividend payments to non-residents system.\nSituation B – An importer buys goods from its parent company and sells them domestically in Canada making a profit. Part of the profit is returned to the parent company as a dividend and reported as such both on the importer's financial statements and to Canada Revenue Agency (CRA). This dividend is excluded from being added to the price paid or payable. Part of the remaining Canadian profit is returned to the parent company in a second account. When questioned concerning this account, the importer could not provide sufficient information explaining why this amount should be excluded from the value for duty.\nConclusion B – Given this situation, the importer must add the amount returned to the parent company in the second account to the price paid or payable.\nSituation C – A parent company located in the United States owns a subsidiary in Canada. The Canadian subsidiary operates in accordance with the parent's corporate policies. The Canadian subsidiary imports goods purchased from its parent and pays 10% of the gross profits resulting from the total annual sales. The importer demonstrates that this payment is made in accordance with corporate policy to reimburse the parent for loans or other financial services provided. The amount paid is considered reasonable for these types of services.\nConclusion C – Like the dividends in Situation A, amounts paid to a vendor in the form of financial instruments are not to be included in the value for duty.\nSituation D – An importer purchases goods from its foreign parent company. In exchange for management services provided by the parent, the importer remits 5% of the net sales of goods purchased from the parent at the end of each year. The management fees are paid under a contract that defines the services and specifies an estimate of the annual cost. The total costs for the year is estimated in the contract at $250,000. During the course of a review, it is disclosed that the importer's net sales of goods purchased from the parent are $5,000,000. Through a review of the importer's books and records, it is substantiated that the entire $250,000 post-importation fees paid under the management/service contract are attributable to the actual services rendered according to the terms of the contract. In addition, the importer provides information confirming that this amount is consistent with amounts paid over the past three years for the same services rendered.\nConclusion D – In this example, there is no addition made to the price paid or payable under subparagraph 48(5) (a) (v) of the Act as the importer was able to present objective and quantifiable information establishing that the additional fees were paid for genuine services rendered pursuant to an agreement separate from the sale of goods and not simply further payment for the goods (unlike situation B where no such information was made available). The importer was also able to demonstrate that the fees paid for these services did not differ significantly from fees paid previously for the same services provided. However, this example reflects situations where sales and prices are stable or flat year after year. It is difficult to imagine management or service costs being directly proportionate at a set percentage year after year by agreement when sales are rapidly expanding. For example, the launch of a new product may increase service costs for one year. A windfall or one-time large sales contract could abnormally raise sales revenue for one year and not unduly raise service costs. In such cases, the CBSA may require that these fees to be substantiated.\nSituation E – As in situation D, an importer purchases goods from its parent company. Under a service fee contract, the importer agrees to remit to the parent 5% of its net sales of goods purchased from the parent at the end of the year for services rendered. This contract contains no estimate of the amount of the service fees payable, but clearly specifies the nature of the services undertaken.\nAt the end of the year, the importer has net sales of goods purchased from the foreign parent in the amount of $10,000,000. The importer remits 5% ($500,000) to the vendor in accordance with the terms of the contract. A review indicates that only $100,000 of the $500,000 made as post importation payments can be traced to actual services rendered under the contract. Additional information from the importer's past performance indicates that the importer paid approximately $100,000 to the vendor for the previous five consecutive years for the same services received.\nConclusion E – In this situation, $400,000 must be added to the price paid or payable to form part of the value for duty, as this amount is considered to be further payment for the goods. Barring extenuating circumstances, it should be noted that if the importer paid the vendor five times the amounts paid previously for the same services, this indicates strongly that the amount of fees paid is not reasonable for services provided according to the service fee contract. Regarding the remaining $100,000, as sufficient information was made available substantiating that this amount was paid for identifiable services rendered pursuant to the terms of the service fee contract, no adjustment is required for this amount.\nSituation F – A Canadian subsidiary of a USA company is starting up. As a result, it requires assistance from its parent company. A three-year management fee agreement, which is separate from the agreement to buy goods, is undertaken requiring the subsidiary to pay to the parent company 10% of its net sales as a management fee. The services covered by this agreement are clearly documented. During the Canadian subsidiary's first year of operation, sales of $100,000 are realized and, accordingly, a management fee of $10,000 is paid. However, the true cost to the parent company in assisting their subsidiary in negotiating leases, incorporating the business, acquiring and installing computer systems totals $100,000.\nIn the second year, the Canadian subsidiary has net sales of $750,000 and, accordingly, pays a management fee of $75,000. The assistance received from their parent company in year two amounts to $50,000. In the third year, net sales are $750,000 and a fee of $75,000 is paid. The value of the actual services provided by the parent company totals $10,000.\nAfter three years of operation, the Canadian subsidiary had net sales of $1,600,000 and paid $160,000 in management fees (10% of net sales) and the actual cost of services provided by the parent company totaled $160,000.\nConclusion F – Even though the cost to the parent of providing the identifiable services does not equal the amount received by the subsidiary in any individual year, at the end of the three years, the total services received by the Canadian subsidiary equal the total fee paid to the parent. Under this start-up scenario, it is appropriate to consider more than one year's services in establishing that the payment or fee for the services provided is reasonable.\nSituation G – An importer purchases equipment, including installation at the importer's premises, at a cost of $100,000 from a foreign vendor. The importation document reflects a value of $85,000 for the imported equipment. Later, the vendor sends technical staff to the importer's premises to install the equipment and provide training to the Canadian staff. The vendor invoices the importer $15,000 for \"setup and service charges.\"\nConclusion G – The type of additional payment described in this situation would not form part of the value for duty regardless of when it is made. Since the payment represents a charge incurred for specified services after the importation of the goods, it is not included in the value for duty pursuant to clause 48(5) (b) (ii)(A) of the Act . Any reasonable payments made after importation for expenses incurred for construction, erection, assembly, or maintenance, or technical assistance provided in respect of the goods, are specifically excluded from the transaction value by clause 48(5) (b) (ii)(A)of the Act. Subsequent proceeds envisaged under subparagraph 48(5) (a) (v) of the Act must not be confused with that type of payments. Therefore, the value for duty is $85,000 ($100,000 - $15,000).\nSituation H – A Canadian importer purchases goods from its foreign parent company (the vendor). In exchange for management services, the purchaser agrees to pay the vendor 3% of the net sales of the goods. The importer's net sales for the year are $10,000,000. Under the terms of the agreement, the importer remits $300,000 to the vendor for services rendered. However, the agreement does not specify any estimates of the costs for services. As well, the importer is unable to demonstrate the manner in which the $300,000 was allocated to the services allegedly performed on its behalf.\nConclusion H – Given these limited facts, the proceeds paid by the importer represent an addition to the price paid or payable under subparagraph 48(5)(a)(v) of the Act .",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-4-13-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-4-13",
+    "marginal_note": "References",
+    "part": "Post-importation Payments or Fees (Subsequent Proceeds)",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Income Tax Act Other references: D11-6-6 , D13-3-6, D13-3-13 , D13-4-3 , D13-4-7 International customs valuation agreement Superseded memorandum D: D13-4-13 dated July 8, 2009",
+    "history": "",
+    "last_amended": "2023-03-08",
+    "current_to": "2023-03-08",
+    "citation": "Memorandum D13-4-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html"
+  },
+  {
+    "id": "dmemo-D13-5-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-5-1",
+    "marginal_note": "Legislation",
+    "part": "Application of Sections 49 and 50 of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Sections 48, 49, and 50 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-5-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-5-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Application of Sections 49 and 50 of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purpose of this memorandum, explanations referring to the method for determining the value for duty under sections 49 and 50 of the Customs Act (the Act) are discussed together. However, sections 49 and 50 of the Act are applied separately and sequentially when determining the value for duty. 2. Under sections 49 and 50 of the Act , value for duty is based on the transaction value of identical or similar goods, respectively, adjusted as appropriate to account for relevant differences in the transportation and associated costs, and where appropriate, in the trade level and the quantities sold. Requirements 3. Three requirements must be met for the value for duty to be based upon the transaction value of identical or similar goods: (a) the transaction value of the identical or similar goods must be the value for duty previously established according to the provisions of the transaction value method (section 48 of the Act ); (b) the identical or similar goods must be exported at the same or substantially the same time as the goods being appraised; and (c) the identical or similar goods must be sold at the same or substantially the same trade level and sold in the same or substantially the same quantities as the goods being appraised. Time Element 4. The date of export is the date on which the goods are shipped from the country of export directly to Canada. For more information, refer to Memorandum D13-3-4, Place of Direct Shipment . A difference between the date of export of the identical or similar goods and the goods being appraised could lead to a distortion of the value for duty under sections 49 and 50 of the Act . Under subsections 49(1) and 50(1) of the Act, the identical or similar goods must be exported at the same or substantially the same time as the goods being appraised. 5. Generally, the expression \"at the same or substantially the same time\" will be taken to mean a period extending 30 days prior to and 30 days following the exportation of the goods being appraised. 6. If the market or manufacturing conditions are such that the price of the goods in question remains relatively stable over a longer period of time than described above, the transaction value of goods exported outside of that period may be considered for use as the basis for the value for duty under sections 49 and 50 of the Act . Conversely, if market or manufacturing conditions result in frequent changes in the price of identical or similar goods, a shorter period of time may be more appropriate. Differences in Trade Level and Quantity 7. If the identical or similar goods are not sold at the same or substantially the same trade level or are not sold in the same or substantially the same quantities as the goods being appraised, then sales at different trade levels and/or in different quantities may be used as the basis for a calculation of value for duty. In these cases, the transaction value of identical or similar goods would be adjusted, under subsections 49(3) and 50(2) of the Act respectively, to account for differences in the trade level and/or the quantity with the goods being appraised. 8. In ascertaining whether identical or similar goods are sold at the same or substantially the same trade level, the Canada Border Services Agency will examine the services offered by the vendor to the purchaser of the goods in question. If the services offered are the same, or if any differences are such that an adjustment to the price paid or payable is not required, then the trade levels can be considered to be the same or substantially the same. 9. Subsections 49(4) and 50(2) of the Act require that an adjustment to a transaction value due to differences in trade level and/or quantity between goods accounted for under section 48 of the Act and the goods being appraised under section 49 or 50 of the Act be based on sufficient information. For example, the imported goods being valued consist of a shipment of 10 units and the only similar imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts. The required adjustment may be accomplished by resorting to the seller's price list and using the price applicable to a sale of 10 units. This does not require a sale to have been made in the quantity of 10, as long as the price list had been established as being \"bona fide\" through sales of other quantities. In the absence of such objective and quantifiable information, the determination of the value for duty under sections 49 and 50 of the Act is not appropriate. Differences in Transportation and Associated Costs 10. In calculating the value for duty under sections 49 and 50 of the Act , adjustments must be made to the transaction value of identical or similar goods in order to account for differences between the transportation and associated costs incurred prior to the place of direct shipment in respect of those goods and the goods being appraised. In accordance with paragraph 49(3) (a) and subsection 50(2) of the Act, adjustments are to be made only for differences in distance and mode of transportation. No adjustments can be made for differences in transportation costs for other reasons, for example differences in the quantities shipped. 11. Adjustments resulting from differences in distances or modes of transportation must be based upon sufficient information as referred to in subsections 49(4) and 50(2) of the Act . For example, freight invoices. Lowest of Two or More Transaction Values 12. In relation to the goods being appraised, when there are several transaction values of identical or similar goods that do not require adjustment for trade level and/or quantity, then under subsections 49(5) or 50(2) of the Act, the lowest of these values will be used as the basis of establishing the value for duty. 13. When a transaction value of identical or similar goods that does not require adjustment cannot be found, but there are two or more transaction values of identical or similar goods that do require adjustment for differences in the trade level and/or the quantities as outlined in subsections 49(3) and 50(2) of the Act , then the lowest of these adjusted transaction values will be used as the basis of the value for duty. Additional Information 14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Other references: D13-3-4 Superseded memorandum D: D13-5-1 dated April 20, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-5-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-5-1",
+    "marginal_note": "References",
+    "part": "Application of Sections 49 and 50 of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Other references: D13-3-4 Superseded memorandum D: D13-5-1 dated April 20, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-7-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-7-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Deductive Value Method - Determination of the Price Per Unit",
+    "division": "",
+    "heading": "",
+    "text": "1. The deductive value method is used in those cases where the conditions of the transaction involving the imported goods are such that the importer cannot determine the value for duty under any of the previous methods of valuation. The importer may, under the provisions of subsection 47(3) of the Customs Act , reverse the order of application of the deductive value method (section 51) and the computed value method (section 52). The price per unit is the basis upon which a calculation of value for duty under the deductive method is made.\nPrice per Unit\n2. The price per unit is the price at which the greatest number of units is sold.\n3. As an example of this, after their importation to Canada, goods are sold from a price list which grants favourable unit prices for purchases made in larger quantities.\nSale Quantity Unit Price Number of Sales Total Quantity Sold at Each Price 1 to 10 units $100 10 sales of 5 units 5 sales of 3 units 65 units 11 to 25 units $95 5 sales of 11 units 55 units Over 25 units $90 1 sale of 30 units 1 sale of 50 units 80 units\nThe greatest number of units sold at a particular price is 80 units; therefore, the price per unit is $90.\n4. As another example, after importation to Canada two sales of a good occur: In the first sale, 500 units are sold at a price of $95 each. In the second sale, 400 units are sold at a price of $90 each. In this example, the greatest number of units sold at a particular price is 500 units; therefore, the price per unit is $95.\n5. As a third example, after importation to Canada various quantities are sold at various prices, as reflected in the following table:\nSales Sale Quantity Unit Price 40 units $100 30 units $90 15 units $100 50 units $95 25 units $105 35 units $90 5 units $100\nTotal Sales Total Quantity Sold Unit Price 65 units $90 50 units $95 60 units $100 25 units $105\nIn this example, the greatest number of units sold at a particular price is 65 units; therefore, the price per unit is $90.\nRequirements\n6. For the purposes of determining the price per unit, the sales used must be made to persons at the first level of trade after importation and who:\n- (a) are not related to the persons from whom they buy such goods; and\n- (b) have not supplied, directly or indirectly, free of charge or at a reduced cost, any of the goods or services (assists) referred to in subparagraph 48(5) (a) (iii).\n7. \"The first level of trade…\" means the level at which the first domestic sale concluded after importation has occurred, and includes sales to a purchaser at any commercial level (for example, a wholesaler, a distributor, a retailer). In determining the price per unit, no account is to be taken of the trade level of the purchaser. This provision excludes sales by a vendor who is related to the purchaser, or sales by a vendor to any purchaser that has supplied an assist (see paragraph 6).\n8. Where goods are imported to Canada as a consequence of a sale transaction, including any agreement to sell that is not concluded at time of importation, the applicability of the transaction value method (section 48) should be considered before any other valuation method. If a valuation under sections 48 to 50 cannot be made, the deductive value method may be applicable if there is a sale of the goods at the first level of trade after the sale or agreement to sell that prompted the international transfer of the goods. The deductive value method expects that value for duty will be based upon a price per unit derived from a sale of goods after importation, and not from a sale that prompted the international transfer of the goods.\n9. The following example illustrates how the price per unit is to be determined in cases where an importer sells to various trade levels in Canada.\nSales to Distributors Sale Quantity Unit Price 6000 units $0.95 5700 units $0.98 1000 units $1.00\nSales to Wholesalers Sale Quantity Unit Price 2000 units $1.00 1900 units $1.04 1500 units $1.06\nSales to Retailers Sale Quantity Unit Price 4000 units $1.00 2500 units $1.08 1500 units $1.10\nTotal Sales Total Quantity Sold Unit Price 6000 units $0.95 5700 units $0.98 7000 units $1.00 1900 units $1.04 1500 units $1.06 2500 units $1.08 1500 units $1.10\nIn this example, the greatest number of units, 7000 units in total, is sold at $1.00. The price per unit is therefore $1.00.\nSufficient Number of Sales\n10. Subsection 51(3) specifies that, in determining a price per unit, there must be a sufficient number of sales to permit a determination of the price per unit.\n11. The number of sales that constitutes a sufficient number will depend on the circumstances and the marketing practices surrounding an importation and the sales in Canada of the imported goods.\n12. For example, if only a small percentage of the imported goods are sold within the time limits established in subsection 51(2), these sales may be acceptable for the purposes of establishing a price per unit if the price at which they are sold is consistent with the usual selling price of the goods. This usual price may be indicated by a \"bona fide\" price list supported by commercial invoices or, where a price list is not used, by examining the recent trading history of the importer.\n13. The price per unit at which the greatest number of goods is sold would not be acceptable if the number of goods sold is only a small percentage of the total sales of those goods.\n14. However, there will be situations in which a single sale may be a sufficient number to permit determination of a price per unit. For example:\n- (a) a single unit is imported and the nature of the goods is such that no identical or similar imported goods have been imported, or are likely to be imported, within the time limits established in subsection 51(2). In this case, only one sale can occur on which to base a price per unit and such a sale will be deemed to constitute a sufficient number of sales.\n- (b) 1000 units of a particular item are imported and only one sale, consisting of the whole 1000 units, is made in Canada within the time limits established in subsection 51(2). In this case, only one sale has occurred but since this sale constitutes the total amount imported, and no other sales are possible, it will be considered to be a sufficient number of sales.\n15. A price per unit determined on a single sale of previously imported goods, as in examples (a) and (b) in paragraph 14, will normally not be acceptable in valuing any future importations of identical or similar goods. The circumstances pertaining to any future importations would have to be reviewed to ensure that the sales in Canada did not significantly differ with respect to the quantities and prices at which the goods were previously sold. However, if the imported goods are only sold to one trade level and at one price on an ongoing basis, and that price is substantiated by evidence such as a \"bona fide\" price list supported by commercial invoices or several previous sales reflecting the usual commercial practices of the importer, the single sale of previously imported goods may be acceptable in determining the price per unit.\nGoods and Services Tax\n16. The amount, if any, of the goods and services tax or other domestic retail sales tax added to, or included in, the selling price of the goods should be excluded in determining the price per unit (refer to Memorandum D13-2-5 , Customs Valuation: Effects of the Goods and Services Tax ).\nAdjustment of the Price per Unit\n17. Under the deductive value method, the price per unit of the goods sold under the provisions of paragraphs 51(2) (a) , (b) , or (c) is adjusted by deducting an amount for the elements set out in subsection 51(4) (refer to Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price per Unit ) .\nAdditional information\n18. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-7-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-7-1",
+    "marginal_note": "References",
+    "part": "Deductive Value Method - Determination of the Price Per Unit",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-5 Legislative references: Customs Act Other references: D13-2-5 , D13-7-3 Superseded memorandum D: D13-7-1, March 9, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-7-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-7-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Deductive Value Method — Deductions From the Price Per Unit",
+    "division": "",
+    "heading": "",
+    "text": "1. Section 51 of the Customs Act (the Act) expects that value for duty will be based upon a price per unit derived from a sale of goods after importation, and not from a sale that prompted the international transfer of the goods (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit . Subsection 51(4) of the Act provides that certain amounts are to be deducted from a price per unit in determining the deductive value.\nCommissions or Profit and General Expenses\n2. An amount for commissions earned, or for profit and general expenses, in connection with sales in Canada, is to be deducted from the price per unit. The profit and general expenses to be deducted must be limited to those incurred in Canada to be considered \"in connection with sales in Canada\", and the amount to be deducted is that which is generally earned or reflected on a unit basis of sales in Canada of imported goods of the same class or kind.\n3. Section 5 of the Valuation for Duty Regulations states that the amount for profit and general expenses is to be determined on the basis of information prepared in a manner consistent with generally accepted accounting principles (refer to Memorandum D13-1-1 , Value for Duty of Imported Goods , and Memorandum D13-3-8 , Generally Accepted Accounting Principles .\n4. Under subsection 5(1) of the Valuation for Duty Regulations , the information, in the first instance, is to be supplied by or on behalf of the importer. Normally, this information need only relate to sales in Canada made by the importer. If these figures are themselves based on sufficient information prepared in accordance with generally accepted accounting principles and are consistent with figures obtained from sales in Canada of imported goods of the same class or kind, they will be considered acceptable. In the event that the Canada Border Services Agency (CBSA) elects to confirm the acceptability of the importer's own figures, the necessary information will be obtained from sales in Canada of goods of the same class or kind by importers who are not related to the vendor and/or importers who, though related to the vendor, have previously demonstrated to the CBSA that the price paid or payable has not been influenced by the relationship. The sales examined will be from the narrowest group or range of imported goods of the same class or kind as the goods being appraised, including the goods being appraised by importers who are not related to their vendor or by importers who, although related to their vendor, have previously demonstrated to the CBSA that the price paid or payable has not been influenced by the relationship.\n5. Where the CBSA determines that figures for profit and general expenses supplied by or on behalf of the importer are unacceptable, the CBSA will apply an amount determined in accordance with section 5 of the Valuation for Duty Regulations and paragraph 4 of this memorandum.\nTransportation Costs Within Canada\n6. An amount may be deducted from the price per unit equal to the costs, charges, and expenses generally incurred in respect of the transportation and insurance in connection with sales in Canada of the goods upon which the price per unit is based. It should be noted that this deduction can only be made if such an amount has not already been deducted in respect of general expenses under paragraph 51(4) (a) of the Act.\nTransportation Costs From the Place of Direct Shipment\n7. An amount may be deducted from the price per unit equal to the costs, charges, and expenses in respect of the transportation and insurance from the place of direct shipment of the goods upon which the price per unit is based. It should be noted that such a deduction can only be made where such an amount has not already been deducted in respect of general expenses under paragraph 51(4) (a) of the Act (refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable , and Memorandum D13-3-4 , Place of Direct Shipment .\nDuties and Taxes\n8. The amount of duties and taxes paid in respect of the goods is to be deducted from the price per unit, to the extent that an amount for such duties and taxes is not deducted in respect of general expenses under paragraph 51(4) (a) of the Act.\nCosts of Assembly, Packaging, or Further Processing\n9. If the goods being appraised are assembled, packaged, or further processed after importation and if sales of these goods are used to determine the price per unit, the value added by this work is to be deducted from the price per unit. The amount to be deducted for the value added by assembly, packaging, or further processing will be based on sufficient information relating to the cost of such work. Reference can be made to industry formulae, recipes, methods of construction, and other industry practices in determining the amount to be deducted.\n10. Paragraph 51(4) (e) of the Act would normally not be applicable when, as a result of further processing, the imported goods lose their identity. However, there can be instances where, although the identity of the imported goods is lost, the value added by the processing can be determined accurately without unreasonable difficulty. On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in Canada that the use of this valuation method would be unjustified. In view of the above, an importer must be prepared to support the applicability of the deductive value method where further processing in Canada occurs.\nAdditional Information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-7-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-7-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-7-3",
+    "marginal_note": "References",
+    "part": "Deductive Value Method — Deductions From the Price Per Unit",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-5 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-1-1 , D13-3-4 , D13-3-8 , D13-4-7 , D13-7-1 Superseded memorandum D: D13-7-3, March 8, 2001\nServices provided by the Canada Border Services Agency are available in both official languages.",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-7-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-8-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-8-1",
+    "marginal_note": "Legislation",
+    "part": "Computed Value Method",
+    "division": "",
+    "heading": "",
+    "text": "Sections 47 to 52 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-8-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-8-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Computed Value Method",
+    "division": "",
+    "heading": "",
+    "text": "1. The computed value method is used in those cases where the conditions of the transaction involving the imported goods are such that the importer cannot determine the value for duty under any of the previous methods of valuation. The importer may, under the provisions of subsection 47(3) of the Customs Act (the Act), reverse the order of application of the deductive value method (section 51 of the Act ) and the computed value method (section 52 of the Act ).\n2. Paragraphs 52(2) (a) and (b) of the Act set out the elements which are to be included in the computed value.\nMaterials and Production or Other Processing\n3. In calculating the computed value, subparagraphs 52(2) (a) (i) and (ii) of the Act require that the costs, charges, and expenses or the value of the following be included:\n- (a) materials employed in producing the goods being appraised; and\n- (b) the production or other processing of the goods being appraised.\n4. Under the provisions of subparagraphs 52(3) (a) to (c) of the Act , the following are considered to be included in the elements shown above and are therefore to be included in the computed value:\n- (a) the packing costs and charges referred to in subparagraph 48(5) (a) (ii) the Act . For more information, refer to Memorandum D13-4-7, Adjustments to the Price Paid or Payable ;\n- (b) the value of the goods and services referred to in subparagraph 48(5) (a) (iii) the Act . For more information, refer to Memorandum D13-3-12, Treatment of Assists in the Determination of the Value for Duty ;\n- (c) any costs, charges, and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans, or sketches undertaken in Canada.\n5. The amounts referred to in paragraphs 3 and 4 above, under subsection 6(1) of the Valuation for Duty Regulations , must be determined on the basis of the commercial accounts of the producer or other sufficient information relating to the production of the goods being appraised. This information is to be supplied by or on behalf of the producer of the goods and prepared in a manner consistent with the generally accepted accounting principles of the country of production (refer to memoranda D13-1-1, Value for Duty of Imported Goods , and D13-3-8, Generally Accepted Accounting Principles ).\nAssists\n6. The value of the goods and services referred to in paragraph 4 (b) of this memorandum is to be determined and apportioned to the goods being appraised in the manner described in subparagraph 48(5) (a) (iii) the Act .\n7. While the value of the assists is considered as part of the elements specified in subparagraphs 52(2) (a) (i) and (ii) of the Act and therefore part of the computed value, the manner in which the value is added to the computed value depends on whether the assist has been provided free or at a reduced charge. The value of an assist provided free of charge should not be included as part of the elements in subparagraphs 52(2) (a) (i) and (ii) of the Act for the purposes of calculating an amount for profit and general expenses over costs as specified in paragraph 52(2) (b) of the Act , but should be added as part of the elements of subparagraphs 52(2) (a) (i) and (ii) of the Act only after this calculation has been made. The value of an assist provided at a reduced cost is to be treated as above, for that portion of the value provided at no cost to the producer. The portion of the value for which the producer incurs a cost or charge is to be added to the elements in subparagraphs 52(2) (a) (i) and (ii) of the Act when calculating the amount for profit and general expenses over costs as specified in paragraph 52(2) (b) of the Act . The examples provided in paragraphs 16 and 17 of this memorandum illustrate the calculation of a computed value in the situations described above.\nEngineering, Development Work, etc., Undertaken in Canada\n8. The amount of costs, charges, and expenses referred to in paragraph 4 (c) of this memorandumis to be apportioned to the goods being appraised in the manner described in subparagraph 48(5) (a) (iii) of the Act (refer to Memorandum D13-3-12) .\nProfit and General Expenses\n9. Under paragraph 52(2) (b) of the Act , an amount for profit and general expenses, considered together as a whole, is to be added to the cost of production of the goods being appraised. This amount to be added is that which is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.\n10. Subsection 6(2) of the Valuation for Duty Regulations states that the amount for profit and general expenses is to be calculated on a percentage basis and determined from sufficient information prepared in a manner consistent with the generally accepted accounting principles of the country of production.\n11. Under subsection 6(2) of the Valuation for Duty Regulations , this information is, in the first instance, to be supplied by or on behalf of the producer of the imported goods. Normally, this information need only relate to the producer's own figures for export sales to Canada. These figures will be used as the basis for the adjustment if they are themselves based on sufficient information, prepared in accordance with generally accepted accounting principles, and if it can be determined that they are consistent with those figures generally reflected in sales for export to Canada of goods of the same class or kind. The figures used by the Canada Border Services Agency (CBSA) to verify if the producer's own figures are consistent will be obtained from export sales to Canada of goods of the same class or kind by producers who are not related to the purchaser or from producers who, though related to the purchaser, have previously demonstrated to the CBSA that the price paid or payable has not been influenced by the relationship. The sales examined will be from the narrowest group or range of goods of the same class or kind as the goods being appraised.\n12. Where the CBSA determines that figures for profit and general expenses supplied by or on behalf of the importer are unacceptable, the CBSA will apply an amount determined in accordance with section 6 of the Valuation for Duty Regulations and paragraph 11 of this memorandum.\n13. In this regard, it should be noted that the amount for profit and general expenses will be taken as a whole. If, in a particular case, the producer's profit figure is low and its general expenses are high, the profit and general expenses taken together may nevertheless be consistent with that usually reflected in sales of the goods of the same class or kind. Such a situation might occur, for example, where a product is being introduced and the producer accepts a nil or low profit to offset high general expenses associated with the introduction of the new product.\n14. In other cases, the producer's figures for profit and general expenses taken together may be lower than those usually reflected in sales for export to Canada because the producer's profit on these sales is lower. There may be valid commercial reasons, in terms of the usual marketing or pricing practices of the branch of industry concerned, for the producer taking a lower profit. In such cases, the CBSA would be prepared to consider representations by or on behalf of the producer which would establish that these profit figures, although inconsistent with those generally reflected in sales for export to Canada of goods of the same class or kind, are acceptable when account is taken of the usual marketing or pricing practices of the branch of industry concerned.\n15. Under subsection 6(3) of the Valuation for Duty Regulations , where information supplied by or on behalf of the producer is not sufficient information, the amount added for profit and general expenses will be based on information drawn from an examination of sales for export to Canada. The sales examined would be of the narrowest group or range of goods of the same class or kind as the goods being appraised made by producers in the country of export, including the goods being appraised, from which sufficient information can be obtained.\nExamples of Calculating a Computed Value\n16. This first example illustrates the calculation of the computed value where an assist has been supplied free of charge to the producer of the goods being appraised:\n- (a) A Canadian firm purchases and imports architectural equipment from foreign firm A. The methods of valuation described in sections 48 to 51 of the Act are found to be inapplicable, and the value for duty is determined under section 52 of the Act .\n- (b) Drawing on the commercial accounts of the producer A, the following costs are determined: materials $10 direct labour 8 factory overhead 12 packing 1 $31\n- (c) In addition to the above, the Canadian purchaser provides firm A, free of charge, plans undertaken outside Canada and necessary for the production of the imported goods. The value of these plans, apportioned over the total number of units imported, equals $1 per unit.\n- (d) Firm A is able to provide sufficient information relating only to the profit and general expenses generally reflected in that firm's own sales for export to Canada of goods of the same class or kind: 20%. However, that figure is consistent with the amount generally reflected by producers in the country of export in sales of such goods for export to Canada and, thus, is acceptable.\n- (e) Expressed as a percentage of the costs incurred by the producer, the amount for profit and general expenses equals $6.20 (20% of $31.00).\n- (f) The computed value of the imported goods is therefore $38.20. This value has been calculated by taking the costs (plus the value of the assist provided free) plus the amount of profit and general expenses as a percentage of actual costs incurred by the producer, i.e., $31.00 + $1.00 + $6.20 = $38.20 .\n17. This second example is based on the first one, except that the plans undertaken outside Canada and necessary for the production of the imported goods have been charged at a reduced cost to foreign producer A.\n- (a) The value of the plans charged to the producer, and apportioned over the total number of units imported equals $0.50 per unit.\n- (b) The value of the plans not charged to the producer (\"assist\") and apportioned over the total number of units imported equals $0.50 per unit.\n- (c) Assuming the commercial accounts of the producer A do not include the value of the plans charged to him, his costs equal $31.00 as in the previous example.\n- (d) The producer's profit and general expenses figure remains the same since it represents the firm's profit and general expenses on its sales for export to Canada of goods of the same class or kind.\n- (e) The computed value of the imported goods is, in this example, $38.30: materials, processing costs, packing $31.00 plans (assist) to the extent incurred by the producer 0.50 $31.50 plans (assist) not charged to the producer 0.50 $32.00 profit and general expenses (20% × 31.50) $ 6.30 computed value for duty $38.30\nAdditional Information\n18. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-8-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-8-1",
+    "marginal_note": "References",
+    "part": "Computed Value Method",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-6 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-1-1 , D13-3-8 , D13-3-12 , D13-4-7 Superseded memorandum D: D13-8-1, dated March 22, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-8-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-8-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-9-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-9-1",
+    "marginal_note": "Legislation",
+    "part": "Residual Basis of Appraisal Method",
+    "division": "",
+    "heading": "",
+    "text": "Sections 48 to 53 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-9-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-9-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Residual Basis of Appraisal Method",
+    "division": "",
+    "heading": "",
+    "text": "Explanation\n1. If the value for duty of imported goods cannot be determined under sections 48 to 52 of the Customs Act (the Act), it is to be determined under section 53 of the Act . The provisions of sections 48 to 52 of the Act may, under the authority of section 53 of the Act, be interpreted or applied in a flexible manner in order to arrive at a value for duty. This value is to be derived from whichever method of valuation set out in sections 48 to 52 of the Act requires the least amount of adjustment in order to be applied. Within this context, the sequential application of sections 48 to 52 of the Act should be maintained.\n2. In flexibly applying the provisions of sections 48 to 52 of the Act , the Canada Border Services Agency (CBSA) will be guided, to the greatest extent possible, by the principles and spirit of the World Trade Organization's International Agreement on Customs Valuation . These principles state that values should be fair, reasonable, uniform, neutral, and reflect commercial reality. Thus, deriving a value under the provisions of section 53 of the Act will, in many cases, require close consultation and cooperation between importers and the CBSA to ensure adherence to the principles inherent in the Agreement.\n3. In applying section 53 of the Act , the value for duty is to be determined on the basis of information available in Canada.\nApplication\n4. The following are examples of how section 53 of the Act might be applied:\n- (a) If there were no sales of similar goods produced in the same country as the country in which the goods being appraised were produced but there are sales of similar goods produced in another country, it may be possible to use the latter as the basis for determining the value for duty under section 53 of the Act provided the requirements of section 50 of the Act were otherwise met.\n- (b) If there are no sales which meet the 90-day requirement under section 51 of the Act , but there are sales which occurred 100 days after the importation of the goods being appraised, it may be possible to use the latter as the basis for determining the value for duty under section 53 of the Act provided the requirements of section 51 of the Act are otherwise met.\n5. If a value determined under a preceding section is unacceptable because the method of valuation is found to be inapplicable, the provisions of section 53 of the Act cannot be used simply to accept that value. Briefly stated, section 53 of the Act permits the requirements of previous sections to be flexibly applied but not disregarded completely.\n6. In applying the previous sections flexibly, the principles of valuation implicit in those sections must be respected and care taken to ensure that the value derived from the method of valuation is not distorted either upwards or downwards. Thus, for example, if the \"sufficient information\" required to make an adjustment under subsection 49(3) of the Act was not available, it would not be appropriate, under section 53 of the Act, to accept the transaction value of the identical goods as the value for duty of the goods being appraised, without the necessary adjustments. In a similar way, if a transaction value was found to be unacceptable under paragraph 48(1) (a) of the Act because the vendor restricted the purchaser's disposition or use of the imported goods, the transaction value could not then be accepted under section 53 of the Act.\nProhibited Methods\n7. No value for duty shall be determined, under the provisions of section 53 of the Act , on the basis of:\n- (a) the selling price in Canada of goods produced in Canada;\n- (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values;\n- (c) the price of goods on the domestic market of the country of exportation;\n- (d) the cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of section 52 of the Act ;\n- (e) the price of the goods for export to a country other than Canada;\n- (f) minimum customs values; or\n- (g) arbitrary or fictitious values.\nVerification\n8. The CBSA may require the importer to provide documentation to substantiate the value for duty declared. This documentation could include contracts of sale, price lists, financial statements, commercial invoices, bills of lading, etc. The importer should also be prepared to satisfy the CBSA that a value for duty could not have been determined by the application of the valuation methods as outlined in sections 48 to 52 of the Act .\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-9-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-9-1",
+    "marginal_note": "References",
+    "part": "Residual Basis of Appraisal Method",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-7 Legislative references: Customs Act Other references: World Trade Organization's International Agreement on Customs Valuation Superseded memorandum D: D13-9-1 dated March 8, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-10-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-10-1",
+    "marginal_note": "Legislation",
+    "part": "Used Goods",
+    "division": "",
+    "heading": "",
+    "text": "Sections 48 to 53 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-10-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-10-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-10-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Used Goods",
+    "division": "",
+    "heading": "",
+    "text": "Used Goods Valued Under the Transaction Value Method (Section 48 of the Customs Act )\n1. Where used goods are sold for export to Canada and the sale meets all of the requirements set out in section 48 of the Customs Act (the Act), the price paid or payable for the goods is to be used as the basis for determining the value for duty. For more information on the transaction value method, refer to Memorandum D13-4-1 , Transaction Value Method of Valuation.\n2. Attention is drawn to subparagraph 48(5) (a) (ii) of the Act which requires that all costs, charges, and expenses incurred by the purchaser, incident to placing the goods in the condition in which they are shipped to Canada, must be included in the transaction value. As an example, a Canadian firm purchases used machinery from a foreign vendor on an \"as is, where is\" basis. The Canadian purchaser then contracts with a third person who disassembles the machinery and crates it for export to Canada. All costs, charges, and expenses incurred by the Canadian purchaser for the operation would be included as part of the value for duty.\nUsed Goods Not Valued Under the Transaction Value Method\n3. If the requirements of section 48 of the Act are not met, the value for duty must be determined under one of the subsequent methods of valuation applied in sequential order. Attention is drawn to two specific sets of circumstances where section 48 of the Act would not be applicable because a sale for export to Canada would not be considered to have occurred\n- (a) as part of an arrangement separate from the contract of sale, the goods are reconditioned, refurbished, modernized, or otherwise improved prior to their importation into Canada; and\n- (b) the imported goods—whether purchased new or used—are subject to use prior to their importation into Canada, excepting motor vehicles where the intervening use is confined to the use of the vehicle as its own means of transportation.\n4. In both of the situations outlined above, there is a change in the condition of the goods brought about by the deliberate action of the purchaser prior to importation. As a result, they could not be considered to be the goods originally sold to the purchaser. That original sale cannot be considered, therefore, to be a sale for export to Canada for the purposes of section 48 of the Act .\nApplication of Alternate Valuation Methods\n5. Where section 48 of the Act cannot be used, certain difficulties may arise in applying sections 49 to 52 of the Act to appraise importations of used goods. These potential difficulties are outlined below.\n6. Sections 49 and 50 of the Act allow for the valuation of goods based on the transaction value of identical or similar goods. However, as the goods being valued are used goods, it may be difficult to find sales to Canada of goods which could be considered identical or similar and which meet all the requirements of sections 49 and 50 of the Act.\n7. Under section 51 of the Act , goods are valued on the basis of sales in Canada of the goods being appraised, or of identical or similar goods. If there are sales in Canada of the goods being appraised, it may be possible to determine the value for duty under this section. Where there are no such sales because the goods being appraised are imported for use in Canada rather than for resale, the difficulty of finding other sales of goods which could be considered identical or similar to the goods being appraised may preclude the application of this method.\n8. Under section 52 of the Act , goods are valued using the computed value method which is based, among other things, on the cost of production of the goods being appraised plus an amount for profit and general expenses. However, since used goods are not manufactured as such, it is not possible to calculate the cost of production.\nApplication of the Residual Method of Valuation (Section 53 of the Customs Act )\n9. It follows that since there may be difficulty in applying sections 49 to 52 of the Act , used goods which cannot be appraised under section 48 of the Act will, in some cases, be valued using the residual method under section 53 of the Act. In order to ensure that the approach applied reflects commercial reality and results in a value which is fair, uniform, and neutral, the valuation procedure may often require a process of close consultation between the importer of the goods and the Canada Border Services Agency ( CBSA ). Although a standard method of valuation is not appropriate, guideline methods may be useful in the application of this section. The following paragraphs outline several such guideline methods.\n10. In a situation where the goods have been reconditioned, refurbished, modernized, or otherwise improved after the sale but prior to importation, the CBSA would normally accept a value for duty based on the aggregate of the following:\n- (a) the price paid or payable for the goods adjusted in accordance with the provisions of subsection 48(5) of the Act ; and\n- (b) an amount equal to the total costs, charges, and expenses incurred by the purchaser for such work.\n11. In many other cases, the value for duty may be determined under the provisions of section 53 of the Act , by flexibly applying section 49 or 50 of the Act using the transaction value of identical or similar new goods exported at the same or substantially the same time as the goods being appraised. In addition to the adjustments provided for in sections 49 and 50 of the Act, the transaction value of such new goods will also be adjusted to account for differences in value as a result of:\n- (a) depreciation, based on the life expectancy of the used goods for the period in use;\n- (b) obsolescence, where warranted; and\n- (c) condition, if other than average for the period in use.\n12. Adjustments to the transaction value are initially made for differences in trade level and quantity, as well as transportation and associated costs as set out in subsections 49(3) and 50(2) of the Act . Deductions are then made for depreciation, followed by allowances, where warranted, for obsolescence and condition.\n13. In the case of goods being appraised where the obsolescence factor is extremely high, appraisal may be made on the basis of the transaction value of identical or similar new goods exported to Canada at the same or substantially the same time as the goods being appraised were sold new. Adjustments are then made to the transaction value of such goods as provided for in sections 49 and 50 of the Act , and for depreciation and condition only.\nDepreciation\n14. Depreciation is the reduction in service value throughout the useful life of goods resulting from normal wear and tear. It is ordinarily continuous throughout the useful lives of goods but can be partly offset by repairs and proper maintenance.\n15. There are several methods of calculating depreciation. Whichever method is used, it must be based on a reasonable estimate of the useful life of the asset and on generally accepted accounting principles.\n16. In calculating depreciation, it is normally assumed that at the end of the depreciation period the asset has little or no value. Exceptions to this may occur, for example, in cases where the original estimate of useful life was inaccurate. In such cases, the \"residual\" or remaining value will be taken into account in accordance with generally accepted accounting principles.\nObsolescence\n17. Obsolescence results from technological improvements, such as changes in machine design or capacity, or inventions. Since the current models of new machinery and equipment may incorporate improvements of varying degrees which are not found on the imported used models, an allowance for obsolescence may be granted in certain circumstances.\n18. In considering obsolescence, consideration will be given to both technological change and to the question of style, fashion, and changing market preference.\n19. Generally, the question of obsolescence will be considered only after full provision has been made for depreciation. Obsolescence may be used as an adjustment of depreciated value in circumstances where the depreciation rate did not adequately take into account significant changes in technology or market preference.\n20. If the value arrived at, using an acceptable method of depreciation, is significantly different from what the importer believes to be the market value of the goods, the importer may supply the CBSA with objective information on the value which the market has established for the particular type of goods, which would justify to customs that further adjustments should be made for obsolescence or for the unusual condition of the goods. Only then will a further adjustment from the depreciated value be considered.\n21. Goods with a relatively short life expectancy are likely to have a high depreciation rate and as such a factor for obsolescence would not normally be justified.\n22. For goods with a relatively long life expectancy, an allowance will be made for obsolescence only if the importer can demonstrate that such an allowance is warranted and can provide evidence to support the amount claimed.\nCondition\n23. The condition of the goods, if other than average, could result in an adjustment of the appraisal, either upwards or downwards. If the goods are in reasonable operating condition or average condition, no allowance would be made for condition.\n24. Where the importer can demonstrate that the machine is in poorer than average condition taking into account the number of years in use, this may be taken into consideration when appraising the goods provided that satisfactory independent evidence in support of an allowance for condition is presented to the CBSA .\n25. Where repairs are necessary after importation to restore the machinery or equipment to reasonable operating condition, this fact may be taken into consideration when deciding on an amount for the condition adjustment. No allowance is made for the cost of modernization or alterations. The actual cost of the repairs would not, of course, be known when the goods were appraised at the time of importation. This provision, therefore, would apply only in response to a request for re-appraisal, and the allowance would be substituted for any other allowance for condition made in calculating the value for duty at which the goods were entered. A request for a re-appraisal must be submitted within 90 days after the date the appraisal was made and must be accompanied by evidence to support the cost of such repairs.\nAdditional Information\n26. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-10-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-10-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-10-1",
+    "marginal_note": "References",
+    "part": "Used Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-8 Legislative references: Customs Act Other references: D13-4-1 , D13-10-2 Superseded memorandum D: D13-10-1, March 28, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-10-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-10-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-10-2",
+    "marginal_note": "Legislation",
+    "part": "Used automobiles, motor vehicles, boats, and other vessels",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act\nCustoms Tariff",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-10-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-10-2",
+    "marginal_note": "Guidelines and general information",
+    "part": "Used automobiles, motor vehicles, boats, and other vessels",
+    "division": "",
+    "heading": "",
+    "text": "Customs Tariff – Used automobiles and motor vehicles\n1. The Customs Tariff , its schedule and certain tariff relief measures, deal specifically with new and used automobiles and motor vehicles (herein referred to as “vehicles”) in terms of their eligibility for importation and their tariff treatment when imported by settlers or returning residents. The Canada Border Services Agency (CBSA) maintains several publications that provide guidance on importations of such vehicles:\n- (a) Memorandum D2-2-1, Settlers’ Effects – Tariff Item No. 9807.00.00, addresses the subject of vehicles imported by settlers\n- (b) Memorandum D2-3-2, Former Residents of Canada – Tariff Item No.–9805.00.00, deals with importations by returning residents\n- (c) Memorandum D9-1-11, Importation of Used or Second-hand Motor Vehicles, provides information on which vehicles are eligible for importation\n- (d) Memorandum D19-12-1, Importation of vehicles, explains conditions under which vehicles can be imported\n2. A value for duty must be established for all imported goods without regard to either the Customs Tariff or tariff treatment relief provisions accorded to particular products or individuals. In other words, the tariff classification or tariff relief matter has no bearing on the manner of determining the value for duty.\n3. As explained in Memorandum D13-3-1, Methods of Determining Value for Duty, when determining the value for duty, the six methods of valuation must be applied in sequential order. The Customs Valuation Handbook may also be consulted for general information on the application of the various customs valuation methods. The following paragraphs provide information to assist in the application of these methods for purposes of determining the value for duty of used vehicles, boats and other vessels.\nTransaction value method\n4. In all cases where a new or used vehicle or boat is “sold for export to Canada”, and the sale meets all of the requirements set out in section 48 of the Customs Act (the Act), the price paid or payable must be used as the basis for determining the value for duty. Refer to Memorandum D13-4-1 , Transaction Value Method of Valuation, for further information.\n5. Where vehicle or boat, new or used, is imported within 30 days of the date of delivery to the purchaser, the value for duty will be based on the purchase price as the basis for establishing a transaction value. A sale for export to Canada is considered to have occurred, and any use of the vehicle or boat prior to importation will be regarded as being incidental to delivery of the vehicle or boat to Canada. However, if the purchase of the vehicle or boat includes a reduction in price given by the dealer for a trade-in , the transaction value method cannot be used (refer to the “Trade-Ins” section below).\n6. In cases where a used vehicle or boat is sold for export to Canada for a price paid or payable but is repaired, improved, or modified prior to importation, the vehicle provided to the company for repair work or customizing would be considered to be an “assist” under subparagraph 48(5)(a)(iii) of the Act that is provided free of charge to the vendor of the service. In such cases, the value for duty of the imported goods will be determined by adding the cost for the used vehicle to the price paid or payable for the repair, improvement or modification. For example, an importer pays $1,000 for a used vehicle, buys parts for $200, and pays $300 for installation of the parts and other repairs prior to importation. The resulting transaction value will be $1,500. The importer must provide the CBSA with documentation substantiating all payments made in respect of the vehicle.\n7. It should also be noted that the location where the goods are repaired, improved or modified prior to importation will likely qualify as the place of direct shipment to Canada. Therefore, if this location is different than that of where the used vehicle was purchased, then any cost of shipping or transporting the goods to this \"repair\" location paid separately must be added to the price paid or payable pursuant to subparagraph 48(5)(a)(vi) of the Act. Consequently, if the importer hires a towing company to tow the used vehicle from the used car dealer’s lot to the repair shop at the cost of $100, this too will need to be added to the price paid or payable. Using the same example as in the previous paragraph, this would therefore result in a transaction value of $1,600.\n8. If any requirements of the transaction value method are not met, for example, where there is no sale or price paid or payable (gift, or no commercial invoice/bill of sale), the transaction value method must be rejected. As a result, the value for duty must be determined under one of the subsequent methods of valuation applied in the sequential order provided for in sections 49 to 53 of the Act.\nTransaction value of identical or similar goods methods\n9. The application of the transaction value of identical or similar goods methods requires information based on a previous transaction value in which the goods are comparable in physical characteristics (i.e. model, style, mileage, condition, options) and function, and were imported into Canada within +/- 30 days as the good being appraised.\n10. In effect, it will be difficult to find sales for export to Canada of used vehicles or boats which qualify as identical or similar goods as specified in section 49 or 50 of the Act (refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act ).\nDeductive value method\n11. The deductive value method under section 51 of the Act, bases the value for duty of imported goods on the resale price per unit in Canada of those goods, or identical or similar imported goods. For commercial importations of used vehicles and boats, this method of valuation is the most likely alternate method of appraisal, but can only be used when the goods being appraised are to be resold (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit and Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price Per Unit).\nComputed value method\n12. The computed value method of section 52 of the Act bases the value for duty on the cost of production of the imported goods. Since a used vehicle or boat is not produced or manufactured as such, this method is not applicable.\nResidual value method\n13. The value for duty of importations of used vehicles and boats will, where the methods found in sections 48 to 52 of the Act cannot be applied, be determined under the provisions of section 53 of the Act, the residual method. In casual importation scenarios, this is the most likely alternate method of valuation.\n14. Under the residual method, the importer may flexibly apply, to the extent necessary, one of the previous five methods in order to arrive at a value for duty that is consistent with the intent of the valuation legislation and regulations. Essentially, the intent is to ensure that the value determined is fair, neutral, objective and reflects commercial reality. The value for duty is to be derived from whichever method of valuation that requires the least amount of adjustment in order to be applied. Within this context, the sequential application of these methods should be maintained (refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method).\n15. Accordingly, consideration should first be given to flexibly applying the transaction value method. As boats tend to hold their value, compared to vehicles, it may be appropriate to flexibly apply the transaction value method using the purchase price of the new or used boat. The CBSA will normally accept the purchase price of a new or used boat as the value of the boat being imported for up to one year (i.e. the first twelve months) after the date of purchase, unless there is information indicating a significant change in market value. In situations where the flexible transaction value method cannot be applied, consideration then may be given to a flexible application of the transaction value of identical or similar goods. However, as noted above, it may be difficult to find sales for export to Canada of comparable used vehicles or boats.\n16. Where a flexible application of the transaction value of identical or similar goods methods cannot be made, a flexible application of the deductive method will be considered. The deductive method may be flexibly applied by referencing neutral sources, for example, published Canadian valuation guides for used vehicles and boats.\nNeutral sources\n17. For vehicles, the the Canadian Automobile Red Book is the primary reference that should be used to determine the vehicle’s retail value. For boats, the primary reference is the Boat Value Book. The published retail value in these guides will form the starting point for the determination of the value for duty. The value of any options included in the vehicle or boat that is being valued (e.g. dealership add-ons or accessories), which are not included in the retail value of the vehicle as listed in the guide, must be added. An amount for Canadian duties and taxes, using the duty and tax rates applicable at the time of importation of the goods being appraised, will then be deducted in order to determine the value for duty based on a flexible application of the deductive value method.\nFor example, a vehicle of European origin, imported from the United States, is listed in the Canadian Automobile Red Book at a value of $10,000 at the time of importation of the vehicle being valued. The goods and services tax (GST) is 5% and the rate of duty applicable on that date is 6.1% ( Most-Favoured-Nation (MFN) rate). The value for duty, disregarding any options or adjustments for condition, would be calculated as follows:\nCanadian Automobile Red Book Value $10,000.00 Duty paid value, before GST (10,000 ÷ 1.05) $ 9,523.81 Value for duty, before application of MFN rate (9,523.81 ÷ 1.061) $ 8,976.26\nNote: The rates of duty and goods and services tax in this example were applicable on the date this memorandum was published. Prospective importers should contact the CBSA to confirm duty and tax rates.\n18. A downward adjustment to the published retail value for condition is possible, provided that the importer can demonstrate that the vehicle is in poorer than average condition. In such cases, the importer should ensure that a notation is placed on the customs documentation at the time of importation to the effect that “the vehicle is in poorer than average condition” and a brief description of the deficiencies should be noted. In calculating a downward adjustment, the CBSA will consider any relevant information such as actual or estimated costs from a third party for returning the vehicle to average condition after importation in the calculation of the adjustment. In the case of estimated costs, the CBSA may require cost estimates from more than one party. To the extent that the cost estimate is reasonable, the amount may be deducted from the book value. It should be noted that only repairs required to put the vehicle in average condition will be considered. No downward adjustment will be made for repairs or improvements over and above this. For example, the repairs that are necessary in order for the vehicle to pass provincial safety inspection standards will be considered as putting the vehicle in average condition.\n19. Where the importer is unable to provide a value from a pricing guide published in Canada, the value for duty of the goods being imported into Canada may be determined by:\n- (a) consulting a neutral source who operates in Canada, to provide an appraisal of the goods being imported into Canada, or\n- (b) in certain circumstances, as outlined below, by applying depreciation to the purchase price\nNote: As outlined in D13-9-1, Residual Basis of Appraisal Method, the value for duty cannot be determined on the basis of the price of goods on the domestic market of the country of exportation under the residual method.\n20. In the case of large commercial vessels, such as tankers, cargo ships and the like, it is necessary to obtain a current written and signed appraisal, normally from the “Sale and Purchase” department of a ship brokerage firm known in the industry and internationally for valuing such vessels.\n21. In the case of vessels other than those mentioned above, and in the absence of a declaration based on independently published values, a current written and signed appraisal by a marine surveyor or appraiser, who is independent of the importer and the seller (refer to Memorandum D13-3-2 , Related Persons) would be acceptable as an alternative.\nDepreciation\n22. There will be situations where book values do not address particular and unique circumstances. The one most frequently encountered by the CBSA is the situation of Canadian residents who purchase a “new” vehicle for their own use while they are residing outside the country and use it in a normal manner from the time of purchase up to the time of their return to Canada, which is within one year of the date of purchase. The difficulty presented in these circumstances is that sources, such as the Canadian Automobile Red Book, normally do not have values for automobiles in the first year of production since an insufficient number of sales have occurred on which to base any values. Therefore, for new vehicles imported between 30 days and one year after purchase, an alternate procedure is required.\n23. For vehicles purchased new and imported after 30 days from the date of delivery to the purchaser but before one year from the time of purchase has elapsed, a depreciation allowance has been devised. No depreciation allowance is deductible from vehicles which were purchased “used” by the importer, as the CBSA will use normal market value information from the Canadian Automobile Red Book.\n24. The CBSA has established that on average, a new vehicle depreciates less than 20% in its first year. Accordingly, depreciation will be allowed from the original purchase price at the rate of 1/335 of 20% (or 0.0597%) for each day beyond 30 days from the date of delivery that the vehicle is outside Canada, up to a maximum of 20%. For example, a Canadian residing abroad purchases a new vehicle on >January 1, 2021 . The purchase price of the vehicle is $30,000. On returning to Canada on June 20 by air, the returning Canadian resident notifies the CBSA that their vehicle will be arriving in Canada on >July 15, 2021 . Using the depreciation method described in this paragraph, the following calculations are made to arrive at the value for duty:\nNumber of “allowable” days of depreciation, January 1 to July 15: 195 less 30 = 165 Price of new vehicle $30,000 Depreciation allowance: $30,000 × 165 × 0.0597% = - $2,955 Value for duty $27,045\n25. There may be situations in which a Canadian resident purchases a new automobile outside Canada for their own use and does not import it into Canada within one year. Normally, upon importation, the Canadian resident would use the Canadian Automobile Red Book, to value the vehicle since the time period allowed for the depreciation allowance (one year) has passed. As stated earlier, in certain cases, this may lead to an anomalous situation where the Canadian resident imports a vehicle shortly after one year and, by using the price in the Canadian Automobile Red Book, arrives at a value which is higher than what would have been obtained using the purchase price less 20% depreciation. This may be attributable to a lack of sales data for that vehicle after only one year on the market. In order to correct this anomaly, the CBSA will accept the purchase price less 20% for that period of time when it is lower than the value from the Canadian Automobile Red Book as the value for duty.\nTrade-ins\n26. In determining the value for duty of new or used vehicles or boats, an importer may claim that a “trade-in” or exchange has lowered the price of the importer’s cash outlay for the vehicle or boat. In reality, a “trade-in” or exchange represents a condition or consideration in respect of which a value of the goods cannot be determined (i.e. paragraph 48(1)(b) of the Act). A value attributed to the “trade-in” or exchange is simply a notional value ascribed to it by the vendor and may be more or less than the true value of the vehicle. As an example, a car dealership may “offer” $1,000 for any used car in any condition. In actual fact, the “offer” may be an enticement to attract potential car buyers and the vendor is merely disposing of all trade-ins as scrap. Since a value cannot be determined for “trade- ins” or exchanges, the transaction value cannot be used, and another valuation method has to be applied. Most often a flexible application of the transaction value method pursuant to the residual method under section 53 of the Act will be the most common way of establishing the value for duty in such cases and the gross purchase price of the vehicle will thereby be used.\nFor example: Sale price of vehicle or boat (as obtained from the dealer’s invoice) $10,000 Trade-in allowance -$3,000 Total cash paid $7,000\n27. Under subsection 45(1) of the Act, the price paid or payable is defined as “… the aggregate of all payments made or to be made, …, in respect of the goods…”. In the example above, the importer has made a monetary payment of $7,000 and a non-monetary payment of a trade-in (for which an allowance of $3,000 was attributed). By flexibly applying the price paid or payable definition of the transaction value method and taking the value of $3,000 attributed to the trade-in as part of the payment under the residual method, the total (selling) price of $10,000 is determined to be the value for duty for the vehicle or boat.\n28. In flexibly applying the transaction value method in such manner, the CBSA may give consideration to whether the selling price of the vehicle is reasonable. In this regard, the CBSA may consult neutral sources.\nRequired documentation\n29. In cases where a sale for export has occurred, or the sale price less an amount for depreciation is used as the basis of determining the value for duty, the CBSA will require documentation substantiating the purchase price. Regardless of whether the vehicle or boat has been purchased from a commercial source or from a private individual, the CBSA will require, at a minimum, either a commercial invoice or a bill of sale. The CBSA may also request additional documentation to substantiate the bill of sale or invoice, such as proof of payment, or cancelled cheque.\nAdditional information\n30. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-10-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-10-2",
+    "marginal_note": "References",
+    "part": "Used automobiles, motor vehicles, boats, and other vessels",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Customs Tariff Other references D2-2-1 , D2-3-2 , D9-1-11 , D13-3-1 , D13-3-2 , D13-4-1 , D13-5-1 , D13-7-1 , D13-7-3 , D13-9-1 , D19-12-1 Customs Valuation Handbook Superseded memorandum D D13-10-2 dated April 6, 2016",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-1",
+    "marginal_note": "Legislation",
+    "part": "Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 55 of the Customs Act",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum relates to goods granted temporary importation privileges by the provisions of Memoranda D8-1-1 , Amendments to Temporary Importation (Tariff Item no. 9993.00.00) Regulations , D8-1-2 , International Events and Convention Services Program (IECSP) , and D8-1-7 , Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\n2. Goods temporarily imported into Canada for conventions and exhibitions are normally allowed temporary entry privileges as they have not been entered for consumption. These privileges may entail the requirement for the payment of a refundable security deposit or guarantee in a sum not greater than the applicable duties and taxes, the provisions of which are outlined further in Memorandum D8-1-4 , Form E29B, Temporary Admission Permit . However, the requirement to post security with the Canada Border Services Agency (CBSA) for goods accounted on a carnet has been eliminated. Refer to Memorandum D8-1-7 , for further information.\n3. At the time of temporary entry, the value of goods covered by the provisions of Memoranda D8-1-1 , D8-1-2 , and D8-1-7 , should be declared in accordance with the requirements of sections 44 to 55 of the Customs Act (Act). The computed value method (section 52 of the Act) or the residual value method (section 53 of the Act) will apply in most cases, since the methods of determining value for duty under sections 48 to 51 of the Act would not apply.\n4. On many occasions, goods temporarily imported for conventions and exhibitions are subsequently sold in Canada. The duty and taxes applicable then become payable as the goods are considered \"entered for consumption\". For more information, please refer to Memoranda D8-1-1 (under the section Goods Remaining in Canada), D8-1-2 (under the section Temporarily Importing Event Goods) and D8-1-7 (under the section Carnet acquittal). In such circumstances, the actual selling price in Canada of the goods will be the basis for the value for duty calculation. Any foreign currency exchange calculations necessary to arrive at the value for duty will be based on the rate in effect on the date the goods were imported into Canada for the period of the temporary importation.\n5. The value for duty of goods that are left in Canada without the benefit of a sale will be determined according to the computed value method or the residual value method based on information available at the time of temporary importation. Any foreign currency exchange calculations necessary to arrive at the value for duty will be based on the rate in effect on the date the goods were imported into Canada.\nAdditional Information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-1",
+    "marginal_note": "References",
+    "part": "Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act , sections 44 to 55 Other references: D8-1-1 , D8-1-2 , D8-1-4 , D8-1-7 Superseded memorandum D: D13-11-1, August 20, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-2",
+    "marginal_note": "Legislation",
+    "part": "Value for Duty of Certain Information-based Products",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 55 of the Customs Act",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Value for Duty of Certain Information-based Products",
+    "division": "",
+    "heading": "",
+    "text": "1. \"Information-based products\" consist of information in one form or another (including sound and image recordings) together with the physical medium on which that information is carried.\n2. For customs purposes, \"information-based products\" include the following:\n- Positive moving picture film prints;\n- Plans, drawings, and blueprints;\n- Printing plates and images used for printing;\n- Television and radio commercials;\n- Recorded magnetic tape; and\n- Pre-recorded tapes and records used in broadcasting or in the production of other material for broadcasting.\n3. This memorandum does not apply to goods which are distributed through normal marketing channels for sale in the consumer market. Such products would generally include musical recordings, books, recorded video cassettes, standard plans freely offered for sale without further adaptation, etc. The methods of determining value for duty under sections 48 to 53 of the Customs Act are applicable to these goods.\n4. This memorandum does not cover the method of determining the value for duty of computer software. For information concerning computer carrier media, refer to Memorandum D8-3-15 , Computer Carrier Media Remission Order .\n5. If a consideration is associated with importations of information-based products, it may be comprised of two components:\n- An amount for the physical medium and the cost of transcribing the information onto the physical medium (i.e. the medium processed or containing information); and\n- An amount for the information contained on the physical medium or rights for use thereof (usually referred to as a royalty, copyright, licence fee, etc.).\n6. Importations of information-based products may involve a sale whereby the purchaser acquires ownership of all information contained on the medium. In a sale for export to Canada to a purchaser that qualifies as a \"purchaser in Canada\", the value for duty is determined under the transaction value method (section 48 of the Customs Act ).\n7. For example, a television commercial is made in a foreign country for broadcasting in Canada. It is sold by the foreign supplier to a party in Canada who acquires ownership of and exclusive rights to the commercial. The value for duty of the commercial is equal to the price paid or payable by the party for the physical product and the rights associated to that product.\n8. This principle of valuation is also applicable where a person in Canada makes a television commercial in a foreign country for broadcasting in Canada. Value for duty must take into account the total production costs incurred to produce the commercial in the foreign country. Production costs would include elements such as talent fees, travel, production facilities, etc.\n9. Information-based products may be acquired free of charge or by a consideration being paid for the right to use the information on the physical medium. In these circumstances, value for duty is determined under the residual basis of appraisal method (section 53 of the Customs Act ) on the basis of the value of the processed physical medium (containing the information).\n10. As an example, if a pre-recorded tape is acquired free of charge for reference or broadcasting purposes, then value for duty is the value of the medium plus the cost of transcribing the information onto the medium. Similarly, where a radio commercial is imported and payment is made only for the right to broadcast the commercial, value for duty is equal to the value of the processed physical medium (containing the information).\nAdditional Information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-2",
+    "marginal_note": "References",
+    "part": "Value for Duty of Certain Information-based Products",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act , sections 48 to 53 Other references: D8-3-15 Superseded memorandum D: D13-11-2, April 12, 2001",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-2-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-3",
+    "marginal_note": "Legislation",
+    "part": "Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments",
+    "division": "",
+    "heading": "",
+    "text": "Sections 45 to 53 of the Customs Act and Valuation for Duty Regulations .",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments",
+    "division": "",
+    "heading": "",
+    "text": "1. For valuation purposes, printed or lithographed matter, financial and other instruments include but are not limited to printed envelopes, advertising circulars, folders, catalogues, labels, gift certificates, airline tickets, bank notes, stock or share certificates and collectors' items.\n2. If goods are sold for export to Canada to a purchaser in Canada, the value for duty can be determined using the transaction value method (section 48 of the Customs Act (the Act)) provided that the price paid or payable for the goods can be determined and adjusted in accordance with subsection 48(5) of the Act, as necessary, and that the other requirements of the transaction value method are met. For more information on this method, refer to Memorandum D13-4-1, Transaction Value Method of Valuation .\n3. When an adjustment to the price paid or payable is necessary, it should be noted that the value of the goods and services provided directly or indirectly by the purchaser to the vendor (assists) is to be determined in accordance with section 4 of the Valuation for Duty Regulations .\nExample: labels are printed in a foreign country but the sketches are made outside Canada and provided by the Canadian purchaser to the vendor. The labels are then sold to the Canadian purchaser. If all of the requirements for using the transaction value method have been met, the value of the sketches must be taken into consideration when calculating the value for duty of imported labels. For more information concerning the treatment of assists, refer to Memorandum D13-3-12, Treatment of Assists in the Determination of the Value for Duty .\n4. However, the value for duty of certain financial instruments, such as gift certificates, airline tickets, bank notes and stock or share certificates, is limited to the value of the physical medium as well as the associated manufacturing costs. Regardless of whether all requirements for using the transaction value method have been met, the value for duty is negligible since the acquisition price represents either the value of the future service or the redemption value. In such cases, the residual method value is applicable (section 53 of the Act ).\nExample: a Canadian resident purchases a gift certificate worth $200 from a foreign vendor and imports it into Canada. The certificate is a tangible substitute for a currency amount in a future transaction, and its value for duty should be based on the cost of materials and any associated costs necessary to manufacture it. If the certificate is used later to pay for goods that are imported into Canada, the value for duty of those goods is based on their selling price. At that time, customs duties (when applicable) and taxes are assessed.\n5. In the case of collectors' items, antique currency, for example, the goods are valued using the transaction value method based on the price paid or payable for them. If the transaction value method is not applicable, a value for duty based on reliable commercial information or industry publications (for example, insurance statements and numismatists' price guides) may be acceptable to the Canada Border Services Agency (CBSA).\n6. The transaction value method does not apply when the goods are manufactured by exporters in their own plant for their own use with a portion being shipped to Canada free of charge. If transaction values of identical or similar goods cannot be identified (sections 49 and 50 of the Act ) and if the goods are not for resale in Canada (deductive value method, section 51 of the Act), then the computed value method (section 52 of the Act) can be applied to determine the value for duty. The computed value methodcan be applied by taking into account the total cost of production ( COP ) of the goods plus an amount for profit and general expenses ( PGE ), which is generally reflected on sales to Canada of goods of the same class or kind (calculated as per paragraphs 52(2) (a) and (b) of the Act and section 6 of the Valuation for Duty Regulations ) using the following formula:\n( COP + PGE ) × number of units appraised ÷ total units produced\n7. The transaction value method does not apply if the goods, when purchased by the exporter, are not for export to Canada, but are shipped to Canada at a later date free of charge. If the transaction values of identical or similar goods cannot be identified (sections 49 and 50 of the Act ), and if the goods are not for resale in Canada (deductive value method, section 51 of the Act), and if the exporter has no information concerning the cost of production of the goods (computed value method, section 52 of the Act), then the residual method (section 53 of the Act) can be applied to determine the value for duty, taking into account the exporter's cost of acquisition of the goods using the following formula:\ntotal acquisition cost × number of units appraised ÷ total units purchased by exporter\n8. Any additional costs, for example storage and transportation costs, that are not included in the acquisition cost must be added to the value for duty.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-3",
+    "marginal_note": "References",
+    "part": "Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-12 , D13-4-1 Superseded memorandum D: D13-11-3 dated April 18, 2008",
+    "history": "",
+    "last_amended": "2023-03-10",
+    "current_to": "2023-03-10",
+    "citation": "Memorandum D13-11-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Value for Duty of Promotional Material",
+    "division": "",
+    "heading": "",
+    "text": "1. If the goods are sold for export to Canada to a purchaser in Canada, the value for duty can be determined under the transaction value method (section 48 of the Customs Act ) provided that the price paid or payable for the goods can be determined and adjusted in accordance with subsection 48(5) of the Customs Act , as necessary, and that the other requirements of that section are met.\n2. If the promotional material is included in a shipment of other goods, for example, a shipment of electric ranges, the entire shipment could be treated as a package deal provided the transaction meets the definition of what constitutes a package deal. The total value of the shipment could then be apportioned over the promotional material and the ranges. In making the apportionment, the price or cost breakdowns must be reasonable and based on sufficient information. Guidelines illustrating how an apportionment of the total package price may be made are outlined in Memorandum D13-3-9 , Package Deals . In apportioning the total package price, the value for duty of promotional material may be determined in accordance with the instructions provided in Memorandum D13-11-3 , Value for Duty of Printed or Lithographed Matter, Financial and Others Instruments (Customs Act, Sections 48 to 53).\n3. Where the promotional material is not part of a package deal and cannot be valued under section 48 of the Customs Act because it has not been sold to a purchaser in Canada and/or the price paid or payable cannot be determined, the value for duty must be determined under one of the alternative methods of valuing imported goods (see Memorandum D13-11-3).",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-4",
+    "marginal_note": "Additional Information",
+    "part": "Value for Duty of Promotional Material",
+    "division": "",
+    "heading": "",
+    "text": "4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-4",
+    "marginal_note": "References",
+    "part": "Value for Duty of Promotional Material",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act , sections 48 to 53 Other references: D13-3-9 , D13-11-3 Superseded memorandum D: D13-11-4, March, 28 2001",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-4-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Legislation",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 55 of the Customs Act",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "1. Under the Computer Carrier Media Remission Order , customs duty is not to be assessed on the value of the instructions or data content. However, any applicable customs duty will apply on the value of the carrier medium (for example, disk or tape) and the cost of reproducing the instructions or data onto the medium.\n2. The above-mentioned Remission Order states Canada's position regarding a 1984 decision made by the General Agreement on Tariffs and Trade ( GATT ) Committee on Customs Valuation. Signatory countries to the GATT Valuation Agreement have the option to value computer software based on its carrier medium alone.\n3. The GATT decision and the Remission Order do not consider the applicability of the goods and services tax ( GST ). The GST is payable on the full value for duty of the software package ( i.e., disk and program) upon importation.\n4. In most cases, the valuation of computer software will not be difficult. The value for duty of software that has been sold will be determined using the transaction value method.\n5. There are circumstances where the transaction value method may not be appropriate. This can occur when the importation does not result in the sale of the software, or when the software developer retains ownership of the software and charges a licence fee. In such cases, refer to the following sections for guidance on the determination of the value for duty.",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Prepackaged Software",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "6. The most common importation results from the sale of off-the-shelf , pre-packaged computer software. These importations involve a transfer of ownership with the applicable licence fees usually \"bundled\" into the selling price. In such cases, the transaction value method applies. The value for duty is based on the price paid or payable for the software in the sale for export to Canada to a purchaser in Canada. For more information, refer to Memorandum D13-4-1 , Transaction Value Method of Valuation .\n7. It should be noted that where a sale has occurred, the price paid or payable is based on the actual amount paid or payable and not on price lists from other sources. For example, if a particular software package normally sells for $200, but the same package is purchased from a discount outlet for $75, the value for duty should be based on the $75 price.\nCustom-made Software\n8. The transaction value method also applies in the sale of custom-made software designed specifically for one or a limited number of purchasers. In this case, the purchaser receives ownership and obtains the right to use the software. The value for duty is based on the price paid or payable for the software in the export sale to Canada.\n9. Copies of computer software, usually custom-designed , may be provided under a licence agreement for an initial \"up front\" charge with an ongoing fee for use. In such cases, ownership and control of the software may not be transferred to the receiving party. In other words, there is no sale. In most of these cases, a licence or lease fee is paid to the owner for the right to use the software for an agreed period. The transaction value method does not apply in this situation as there is no transfer of ownership and a sale has not occurred.\n10. Subsequent methods of valuation may not be applicable. It is not likely that there are sales of identical or similar goods to Canada. A deductive value cannot be determined without a sale of the goods, or identical or similar goods, in Canada. The absence of sales to Canada also affects the ability to determine a profit and general expense figure under the computed value method.\n11. Therefore, the Canada Border Services Agency (CBSA) will continue to abide by the principles of the GATT decision on carrier media-bearing software, as well as the principles embodied in Memorandum D8-3-15 , Computer Carrier Media Remission Order , and Memorandum D13-11-2 , Value for Duty of Certain Information-based Products . The valuation of licensed or leased software for which a sale does not exist will be based on the value of the carrier medium and the cost of reproducing the instructions or data onto the medium.",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Update Disks",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "Charge for Update Disks\n12. The transaction value method will continue to apply if the importation of update disks is a result of a sale. For example, the vendor charges the purchaser $1,000 for the original software package and charges $100 for each update disk. The value for duty of each update disk is based on the $100 price, and would be subject to the adjustments identified in subsection 48(5) of the Customs Act .\nFree Updates – Original Package\n13. Update disks may also be provided to the purchaser free of charge under the original terms of sale or licence agreement. Therefore, the value of the update disk has been included in the value of the original package. If such an arrangement can be shown to exist, the value for duty of the update disk will be $0.00 and no assessment of customs duty and GST will be made.\n14. For example, the vendor charges the purchaser $1,000 for the original software package. The terms of sale or licence agreement are such that the $1,000 price includes update disks to be provided to the purchaser. Under the transaction value method, the value for duty of the original package is based on the price paid of $1,000. The value of the update disk is included in the price of the original package.\nFree Updates – Annual Fee\n15. If update disks are supplied free of charge to a consignee who either periodically pays a fee to the supplier, or pays dues in return for club membership, these amounts would form the basis for calculating the value for duty of the disks. The total amount (dues or fees) would be applied to the value of the first disk. Additional disks imported during the year would be valued in the same manner as explained in paragraph 13.",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Promotional Copies",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "16. As the importation of promotional disks does not involve a sale, the transaction value method cannot be used. In such cases, based on the principles of the GATT decision on the valuation of computer software, the value of the copy will be determined according to Memorandum D13-11-2 . The value for duty of such software would be based on the value of the physical medium, for example the disk or tape, and the cost of transcribing the information onto the medium.",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Test Versions",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "17. Test versions of upcoming software releases, sometimes referred to in the industry as beta versions, may be imported into Canada. These importations may occur for quality control or for product evaluation.\n18. If the test versions are sold, the transaction value method will be applicable. If they are imported free of charge, another valuation method will apply. In other words, the value for duty will be based on the value of the physical medium, that is, the disk or tape, and the cost of transcribing the information onto the medium.",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Goods and Services Tax ( GST )",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "19. The goods and services tax ( GST ), to the extent that it has been charged by the vendor, is not to be included in the price paid or payable for the purposes of determining the value for duty of imported goods.\n20. While the GST is payable only on the medium value at the time of importation in the foregoing circumstances, it is possible that the GST may be payable on the licence fees according to other provisions of the GST legislation. The Canada Revenue Agency ( CRA ) Technical Information Bulletin B-037R , Imported Computer Software , addresses this issue.",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "Additional Information",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "21. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-6-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-6",
+    "marginal_note": "References",
+    "part": "Determining Value for Duty of Computer Software",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Computer Carrier Media Remission Order Other references: D8-3-15 , D13-4-1 , D13-11-2 Bulletin B-037R Superseded memorandum D: D13-11-6, April 17, 2001",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-6",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-7",
+    "marginal_note": "Legislation",
+    "part": "Establishing the Value for Duty of Imported Rescue Animals",
+    "division": "",
+    "heading": "",
+    "text": "Sections 44 to 55 of the Customs Act .",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Establishing the Value for Duty of Imported Rescue Animals",
+    "division": "",
+    "heading": "",
+    "text": "1. The value for duty (VFD) of all goods imported into Canada must be established in accordance with the provisions set out in sections 44 to 55 of the Customs Act (the Act).\nPrimary Basis of Appraisal (Section 48 of the Act)\n2. The primary basis of establishing the VFD of imported goods is the transaction value method. Where goods are sold for export to Canada, to a purchaser in Canada, and the price paid or payable (PPP) of the goods can be determined, the transaction value method is to be used to determine the VFD . The PPP is defined as all of the payments made or to be made by the purchaser to or for the benefit of the vendor.\n3. Where a sale price or an adoption fee has been charged by a vendor in connection with the importation of a rescue animal, this amount will be considered as the PPP and will be the basis for establishing the VFD of the rescue animal using the transaction value method. Any additional costs incurred by the purchaser in the country of export related to the importation of the animal (e.g., veterinary charges, foreign permits) and paid separately from the PPP must also be included in the VFD of the imported animal.\n4. The cost of permits acquired in Canada or veterinary charges paid in Canada are typically incurred by the purchaser after importation and are not paid to or for the benefit of the vendor; as such, they do not form part of the VFD .\n5. If no money is paid by the importer to acquire the rescue animal, the VFD must be determined using an alternate valuation method. These methods must be applied in the order set out in the Act . No VFD shall be determined on the basis of arbitrary or fictitious amounts.\nAlternate Methods of Appraisal (Sections 49 to 53 of the Act)\n6. When the transaction value method cannot be applied, the VFD must be determined using the alternate valuation methods set out in sections 49 to 53 of the Act .\n7. In such cases, the PPP for identical or similar goods may be used as the basis for establishing the VFD . For example, a person pays the equivalent of $200.00 CAD for a rescue dog and imports it into Canada. The price paid to the vendor is declared as the VFD . The following month, the person imports another rescue dog of the same breed and of a similar age, from the same vendor, but does not pay for the second dog. The VFD of $200.00 CAD declared by the importer for the first dog can reasonably be used to determine the VFD of the second dog at the time of its importation.\n8. In another instance, a person imports rescue cats, for which no money is paid to the exporter, for the purpose of selling them in Canada. The VFD can be established by using the selling price in Canada and deducting from it the amount of profit earned and any related expenses incurred by the person in Canada (e.g., veterinary charges, permits obtained in Canada).\n9. The VFD established under these alternate valuation methods should be fair, reasonable, uniform, neutral, and reflect commercial reality. The VFD is based on information provided by the importer or other information that is available in Canada.\nSupporting Documentation\n10. An importer should collect and maintain all documentation relevant to the importation of rescue animals in support of the declaration of the VFD . The Canada Border Services Agency (CBSA) retains the right to challenge the VFD declared by the importer.\nAdditional Information\n11. Please note that this policy directive is intentionally limited in its scope and is intended only to address the determination of the VFD of rescue animals. There are other requirements applicable to the importation of rescue animals that should be determined by consulting the appropriate government department or agency.\n12. Any person wishing to obtain advice on how to establish the VFD of rescue animals prior to the importation may request a ruling from the CBSA . For more information, refer to Memorandum D11-11-1 , National Customs Rulings (NCR) .\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-7-eng.html"
+  },
+  {
+    "id": "dmemo-D13-11-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D13-11-7",
+    "marginal_note": "References",
+    "part": "Establishing the Value for Duty of Imported Rescue Animals",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Other references: D11-11-1 Superseded memorandum D: D13-11-7 dated September 6, 2012",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D13-11-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-7-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-2-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-2",
+    "marginal_note": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and \nAmounts of Subsidy Established Under the Special Import Measures Act \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum explains the policy respecting the release of normal values, export prices and amounts \nof subsidy to importers. \nOn this page \n Updates made to this D-memo \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is revised to reflect the adoption of the CBSA Assessment and Revenue Management \n(CARM) as the official system of record for the collection of duties and taxes, specifically the necessity of \nan Exporter ID, as well as to reflect appropriate disclosures by the CBSA. \nGuidelines and general information \n1. Specific normal values and export prices are generally considered to be confidential and are not \npublicized or available to the general public. The amount of subsidy calculated for specific exporters who \nhave cooperated in a dumping and/or subsidy investigation will normally be provided in the CBSA's public \ndecision documents, which are available on the CBSA Web site. \n2. The CBSA has exporters of goods subject to one or more SIMA measures in force obtain an Exporter \nID comprised of a Business Number and Program Account (BN15) generated by the Canada Revenue \nAgency. These Exporter IDs, alongside Model IDs, are made publically available on the CBSA’s \nMeasures in Force website. An Exporter ID and Model IDs is required to give effect to specific normal \nvalues, export price deductions or amounts of subsidy. Importers should consult the \"Information \nRequired on Customs Documents\" section on the Measures in Force web page for specific information \nrequired for each SIMA measure.3. Importers should contact their respective exporters to obtain specific \nnormal values, export prices and, if applicable, the amount of subsidy. However, this information may be \nreleased by the CBSA for purposes of: \n (a) Releasing goods or accounting for goods released \nCBSA officers may release normal values, export prices and amounts of subsidy to importers on a \nneed-to-know basis, i.e. to obtain release of a shipment of goods or account for goods previously \nreleased. \n (b) Determining potential liability for provisional duty, anti-dumping duty and countervailing duty on \ngoods in-transit \nCBSA officers may provide normal values, export prices and amounts of subsidy to an importer \nrelative to goods, which the importer has purchased and which are in transit. \n (c) Determining potential liability for provisional duty, anti-dumping duty and countervailing duty on \na possible importation \nCBSA officers may inform a potential importer whether quoted prices will incur SIMA duties. Under \nno circumstances will normal values, export prices or the amounts of subsidy be provided on a \npossible importation. \n4. Requests for normal values, export prices or amounts of subsidy and potential duty liabilities are to be ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-2-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-2",
+    "marginal_note": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "made in writing and accompanied by a proof of purchase, proof that the goods are in-transit, or proof of \nthe price offered by the exporter. \n5. For certain goods, such as capital goods, the amount of anti-dumping duty or countervailing duty \npayable cannot be conclusively established prior to the entry of the goods. In such instances, the CBSA \nmay require access to information relating to actual production costs, as well as other information relevant \nto determine the normal value, the export price, or the amount of subsidy not normally available or \nverifiable in advance of importation. Under certain circumstances, the CBSA may provide the exporter \n\nand importer with an estimate of the assessment, based on information provided in advance of actual \nproduction and shipment. The provision of such an estimate is not to be construed as limiting the CBSA in \ndetermining the actual assessment on the goods as provided for in the Special Import Measures Act. \nPlease contact the Enforcement officer assigned to the case, as listed on the Measures in force web \npage, for more information. \nReferences \nConsult these resources for further information. \nApplicable legislation \n Special Import Measures Act \nSuperseded D-memoranda \nD14-1-2 dated January 21, 2009 \nIssuing office \nPolicy Integration, Planning and Performance Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside \nCanada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available \nMonday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-\n335-3237. \nContact border information services",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods; governments of Canada-United States-Mexico Agreement (CUSMA) countries\nKey content: How and when to request a re-determination of anti-dumping and/or countervailing duties (that is, duties meant to prevent unfairly traded imports from causing injury to Canadian industry); what can be anti-dumping ; who can make a request; how and when to appeal a re-determination .\nKeywords: CARM, imported goods, anti-dumping countervailing, re-determination of duties, appeals, scope rulings\nOn this page Updates made to this D-memo Guidelines Filing a request for re-determination with the CBSA Applying a scope ruling Applying an anti-circumvention decision Filing an appeal of a president's re-determination References Contact us",
+    "history": "",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-19",
+    "citation": "Memorandum D14-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Filing a request for re-determination with the CBSA Applying a scope ruling Applying an anti-circumvention decision Filing an appeal of a president's re-determination\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-19",
+    "citation": "Memorandum D14-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to reflect the adoption of the Canada Border Services Agency ( CBSA ) Assessment and Revenue Management (CARM) as the official system of record for the collection of duties and taxes, including the necessity of an exporter identification number (ID).",
+    "history": "",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-19",
+    "citation": "Memorandum D14-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. After an assessment of anti-dumping and/or countervailing duties has been made, the Special Import Measures Act (SIMA) provides for several levels of re-determinations and appeals. Re-determinations can be made by a designated officer or the President of the CBSA (the president). The president's re-determination may be further appealed to the Canadian International Trade Tribunal (the tribunal), or to a binational panel in the case of goods of a Canada-United States-Mexico Agreement country.\nFiling a request for re-determination with the CBSA\n2. The first level of review for a determination or deemed determination made under section 56 of SIMA is a designated officer re-determination . Under section 57 of SIMA, the designated officer may re-determine any determination where a request is made, or where the designated officer deems it advisable. The second level of review is a re-determination by the president. Under section 59 of SIMA, the president may re-determine any determination or re-determination made by a designated officer where a request is made, or where the president deems it advisable.\n3. A request for re-determination cannot be filed with respect to provisional duties as these duties will either be refunded or finalized after a tribunal order or finding. With respect to the final assessments of these duties, which are made in accordance with section 55 of SIMA, a request for re-determination may be filed with the president.\n4. For information on the liability, payment and refund of provisional, anti-dumping , or countervailing duty, and on the CBSA's enforcement of the tribunal findings or orders, please refer to Memorandum D14-1-7 : Assessment and Payment of Duties Under the Special Import Measures Act .\nWhat can be anti-dumping\n5. A request for re-determination may cover:\n- the normal value\n- the export price\n- the amount of subsidy\n- the amount of the export subsidy\n- whether the goods are of the same description as those described in the order or finding of the tribunal or in the order of the Governor in Council\nWho can file a request for re-determination\n6. A request may be filed by the importer or the importer's agent via the CBSA Accounting and Revenue Management Client Portal ( CCP ) as a SIMA re-determination . An importer may submit a request to the CBSA only if all duties owing on the goods have been paid. The CCP will reject requests when importers have not paid the duties for the goods at issue. To submit a request, a commercial importer requires their own business number ( BN ) with an import-export program ( RM ) account. The BN used on all release and accounting documents must correspond with the BN under which the importer files a request for re-determination .\n7. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods.\nWhat is the time limit for filing a request for re-determination\n8. Goods are considered to be accounted for under SIMA on the same date on which they are considered to be accounted for under the Customs Act , which is reported on the original commercial accounting declaration (CAD) as the payment due date. The designated officer's decision will occur or be deemed to occur no later than 30 days after this payment due date.\n9. A request for re-determination must be filed within 90 days of the designated officer's decision. If the 90th day after the date of the decision falls on a Saturday, Sunday or holiday, the final day for making a request for re-determination will be the next business day.\n10. The date of receipt of a request for re-determination is considered to be the date that the request is made.\nHow to file a request for re-determination\n11. A request for a SIMA re-determination must be submitted via the CCP for every transaction with respect to the goods that are the subject of the request for re-determination . Requests for re-determination of SIMA anti-dumping or countervailing duties, and the requirement that such requests must be reviewed by a SIMA compliance or recourse officer, is not superseded by any other program or process.\n12. Importers must submit the following information (as attachments to the request):\n- a statement setting out the grounds on which the determination or re-determination is contested\n- a statement setting out the facts on which the request for re-determination is based\n- evidence in support of the facts referred to directly above\n13. The importer should also include contact information such as the phone number and/or email address and the name of the appropriate company official to contact.\n14. The facts on which the request for re-determination is based, along with the documentation submitted as evidence, should indicate:\n- the original CAD number and line on the CAD that requires a change\n- the fields that should be corrected and the values they should include\n- the customs invoice or a commercial invoice (which meets the CBSA's invoice requirements )\n- the cargo control document\n- the bill of lading\n- and any required certificate and/or permits\n15. Other documents may facilitate an expeditious resolution of the request, for example, a detailed cover letter and worksheet that clearly indicates what specific changes are being requested, the purchase order or sales contract, commercial invoice and letter of credit. In cases where an importer is questioning whether the imported goods are those described in an order or finding of the Tribunal, the importer should be prepared to submit samples of the imported product upon request by a CBSA Officer, product literature/specifications, certificates of specification, and purchase documents describing the goods in detail. In all cases, a copy of the statement of account or other documentation which verifies the payment of duties will facilitate verification that the duties have been paid.\n16. For further information on completing the request for re-determination , please refer to Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations . Also, please refer to the Guide for self-assessing Special Measures Import Act duties for more information on the SIMA codes and their interpretations. Further, to ensure the correct calculations of any SIMA duties payable or refundable, importers are required to input an appropriate SIMA invoice price. Importers are advised to select the appropriate SIMA-related reason code via the CCP when submitting a request for re-determination of SIMA anti-dumping or countervailing duties.\nGoods of a Canada-United States-Mexico Agreement country\n17. The prescribed form for making a request for re-determination by appellants from a CUSMA country is also a request for SIMA re-determination via the CCP.\n18. Completion of the following fields is mandatory for appellants from a CUSMA country:\n- CAD transaction number\n- importer — BN, name, address and contact information\n- name and address of the appellant from a CUSMA country\n- the justification and explanation for the request for re-determination\n19. The appellants from a CUSMA country must submit the following information (as attachments to the request):\n- a statement setting out the grounds on which the determination or re-determination is contested\n- a statement setting out the facts on which the request for re-determination is based\n- evidence in support of the facts referred to directly above\n20. Completion of the remaining fields is optional for appellants from a CUSMA country. Where the appellant from a CUSMA country has access to the information required for proper completion of the remaining fields, completing them may facilitate the processing of the request. Finally, the reason code should indicate the authority possessed by appellants from a CUSMA country rather than a Canadian importer.\nMultiple requests\n21. An importer may submit a single request for SIMA re-determination applicable to multiple CADs at the same time, and the same designated officer or president's decision is issued with respect to each transaction included in the request.\n22. Where a request may result in administrative difficulties or processing delays, the CBSA may refuse the request or restrict the number of transactions to be included on request.\n23. In addition to the requirements outlined in the section How to file a request for re-determination above, the following information or conditions apply:\n- each request for re-determination of more than one CAD must pertain to goods subject to only one SIMA measure in force at a time\n- a request cannot cover any transaction for which appeal rights have expired\n- each transaction covered by the request must pertain to the same issue or grounds being contested and all the transactions must concern shipments of goods to the same importer\n- all requests pertaining to multiple CADs must be supported by an attached electronic copy of a detailed worksheet including a listing of original transaction numbers in chronological order by date of final accounting, grouped by month, with subtotals for each month\nHow to submit the request\n24. Requests for re-determination are to be submitted as requests for SIMA re-determination via the CCP. For more information on how to use the CCP or submit a request for SIMA re-determination , please refer to Memorandum D17-1-5 : Accounting for Commercial Goods and Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations .\nWhen a request for re-determination is submitted\n25. Where a request for re-determination is filed properly, the CBSA will review the information, evidence, facts and arguments. In the case of anti-dumping duties, the re-determination will be on the basis of normal values and export prices, using information from the same period as the date of sale to Canada of the imported goods, or the most recently available information before that. In the case of countervailing duties, the re-determination will be based on the amount of subsidy on the imported goods, using the most recently calculated amount of subsidy.\n26. Importers are reminded that a request for re-determination will not necessarily result in the reimbursement of duty and may result in the assessment of additional duty.\n27. Cooperative exporters of goods subject to one or more SIMA measures in force are required to obtain an exporter ID, comprised of a business number and program account (BN15) generated by the Canada Revenue Agency. Once exporter IDs are obtained and submitted to the CBSA, they will be published on the CBSA's Measures in force webpage. An exporter ID is required to give effect to specific normal values, new model rates, export price deductions or amounts of subsidy. Importers should consult the \"Information required on customs documents\" section on the applicable Measures in force webpage for specific information required for each SIMA measure.\n28. If a re-determination results in additional duty owing, the CBSA issues a statement of adjustment. Interest on the amount owing is charged at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount (that is, the original payment due date) and ending on the date of the statement of adjustment. Failure to pay the total amount shown on the statement of adjustment before the payment due date will result in additional interest charges issued under the Customs Act . For the payment due date for adjustments, please refer to Memorandum D17-2-1 : Adjusting commercial accounting declarations .\n29. If a re-determination results in a refund of all or part of the duty paid, the CBSA issues a statement of adjustment and returns the excess duty paid. The refund will include, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the statement of adjustment was issued. This amount will not include any interest paid by the importer as a result of a late payment.\n30. The amount of interest either collected or paid by the CBSA is shown on the statement of adjustment. The specified and prescribed interest rates are calculated quarterly and can be found in the Customs Interest Calculation Program tool.\nLate submission of a request\n31. Generally, requests for re-determination that are submitted late will be rejected.\n32. An exception may be made where, based on the information that was before the CBSA at the time of the earlier determination, too much duty was collected as a result of an obvious error made by the CBSA. In such cases, the importer should file a late request for re-determination . As indicated below, the CBSA may make a re-determination of the earlier determination under the two-year discretionary provision.\n33. In order to ensure that the CBSA has sufficient time to consider such late requests, it is important that these requests be filed as soon as possible after the 90-day time limit and well in advance of the CBSA's two-year time limit for making a discretionary re-determination .\nCBSA re-determinations without a request being made\n34. A designated officer or the President of the CBSA may make a re-determination within two years of the original determination.\n35. The CBSA may use the two-year discretionary provision where:\n- the self-assessment was based on incorrect information used by the importer or customs broker\n- the goods are obviously not subject to the tribunal's finding on the basis of the definition of \"subject goods\"\n- the importer files a late request for re-determination or sends a letter explaining that too much duty was collected as a result of an obvious error made by the CBSA\nVoluntary amendment/payment\n36. An importer may wish to amend a transaction voluntarily and, as a result, pay additional duties and taxes. Alternatively, an importer may amend an entry to correct clerical or typographical errors, which may have no effect on the amount of duties paid. In both circumstances, the importer submits a request for re-determination .\n37. Voluntary amendments are not restricted to the 90-day time limit. Where possible, they should be made within one year of the date of release of the goods.\n38. Voluntary amendments, and any required payments, can also be submitted via a request for SIMA re-determination .\nApplying a scope ruling\n39. An importer may request that the CBSA apply a scope ruling to a previous determination or re-determination . Similar to a re-determination mentioned above, separate requests must be made for transactions with respect to the goods that are the subject of the request.\n40. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods.\n41. When requesting the application of a scope ruling, parties must submit the following information (as attachments to the request):\n- a statement that identifies which scope ruling is applicable\n- arguments to support the requester's position that the scope ruling is applicable, along with a statement of facts in support of those arguments\n- evidence in support of those arguments and facts referred to in the bullet point above\n42. As in a re-determination mentioned above, there are two levels of review for applying a scope ruling. Under subsection 70(2) or (4), a designated officer may apply a scope ruling to a determination or deemed determination made under section 56 of SIMA. Under subsection 70(1), (3), or (5) of SIMA, the president may apply a scope ruling to a determination or re-determination made under section 55, 57, or 59 of SIMA. These re-determinations may be made as the result of a request or if the designated officer or president deems it advisable.\n43. A request under subsections 70(1) to (3) of SIMA only covers the application of the relevant scope ruling. A request under these subsections is not intended to elicit new normal values, export prices, or amounts of subsidy for the goods.\n44. A scope ruling applied by a designated officer is deemed to be a re-determination under section 57 of SIMA and a scope ruling applied by the president is deemed to be a re-determination under subsection 59(1) of SIMA.\n45. A request to apply a scope ruling must be filed within 90 days of the effective date of the scope ruling and the original section 55 or section 56 determination must have been made no more than two years before the effective date of the scope ruling.\n46. If the ninetieth day after the effective scope ruling date falls on a Saturday, Sunday or holiday, the final day for making a request will be the next business day. The date of receipt of a request, or the date of the registered postmark when delivered by registered mail, is considered to be the date that the request is made.\n47. The designated officer or president may apply a scope ruling to a determination or re-determination made under section 55, 56, 57 or paragraph 59(1)(a) or (e) if they deem it advisable within two years of that decision. However, if the decision occurred more than two years ago, but occurred within the two years preceding the scope ruling, a designated officer or the president may apply a scope ruling to that decision up to 90 days after the scope ruling. This means that a scope ruling could be applied to a determination or re-determination up to two years and 90 days after that decision.\nApplying an anti-circumvention decision\n48. Where the CBSA has made a decision, pursuant to subsection 75.1(1), as to whether the importation of some or all of the goods under an anti-circumvention investigation constitutes circumvention, under section 75.3, the Canadian International Trade Tribunal will amend the order or finding in the manner described in the CBSA's decision.\n49. Duties will be applied to goods of the same description to those of the anti-circumvention decision that are released the day after the tribunal has amended an order or finding. Additionally, duties will also be applied retroactively to goods released on or after the day on which an anti-circumvention investigation is initiated and up to the day on which the tribunal amends its finding. This retroactive assessment will be conducted by a designated officer pursuant to section 55.1 of SIMA.\n50. The designated officer determination is made within 6 months of the tribunal's order to amend its finding and is deemed to be a re-determination made by a designated officer under paragraph 57(b) of SIMA. As normal values, export prices and/or amounts for subsidy are not calculated during the anti-circumvention investigation, the values used for the application of duty in this deemed decision will initially be determined in accordance with the methodologies set out in the applicable ministerial specification. New specific normal values and amounts for subsidy could be obtained during a future re-determination , reinvestigation or expedited review.\n51. The normal values, export price and amount for subsidy applied in the deemed re-determination under 57(b) can be further anti-dumping by the president under request under subsection 58(1.1) or when the president deemed it advisable under section 59.\n52. The anti-circumvention decision made by the president pursuant to subsection 75.1(1) is not subject to re-determination and may only be appealed through judicial review in accordance with paragraph 96.1(c.2).\nFiling an appeal of a president's re-determination\n53. After the president makes a re-determination under section 59 of SIMA, including a decision under subsections 70(1), (3), or (5), which is deemed to be a re-determination made under section 59, a person who deems himself aggrieved may appeal the re-determination to the Canadian International Trade Tribunal under section 61 of SIMA.\n54. A notice of appeal must be filed in writing within 90 days after the day on which the re-determination was made, with both the tribunal and the CBSA. For additional information on the tribunal's procedures, please consult the tribunal's Customs and excise appeals guide .\n55. A decision of the tribunal may be appealed to the Federal Court of Appeal under section 62 of SIMA. The appeal must be based on questions of law and be filed within 90 days of the decision by the tribunal. The Federal Court of Appeal may dispose of an appeal by declaring the duty, if any, that is payable, or by returning the matter to the tribunal for re-hearing .\n56. After the tribunal has made a decision with respect to the goods, the president may, at any time after the tribunal's order or finding, re-determine a determination on other goods of the same description imported by the same importer and released after the date of the transaction subject to the appeal. Importers who have any doubt about whether the appellate decision will apply to the subsequent goods may file an appeal under section 61 within the required time limits.\nFiling an appeal of a president's re-determination for goods from a CUSMA country\n57. SIMA provides for two methods to dispute a section 59 re-determination respecting goods of a CUSMA country:\n- a request for a review by a binational panel in accordance with Article 10.12 of the CUSMA\n- an appeal to the tribunal\n58. Any person aggrieved by a president's re-determination respecting goods of a CUSMA country may use either process. However, where a binational panel review is requested, an appeal to the tribunal on the same re-determination cannot be made.\nAppeal to a binational panel\n59. Subsection 77.011(2) of SIMA provides, among other things, that any person, who could appeal a president's section 59 re-determination relating to goods of a CUSMA country to the tribunal, may request that the decision be reviewed by a binational panel. The request for review would have to be filed with the Canadian Secretary, CUSMA Secretariat.\n60. The government of the CUSMA country, the importer, the manufacturer, the producer or the exporter may file a request for a binational panel review, no later than 30 days after the day on which the re-determination is received by the government of the CUSMA country.\n61. On receipt of a request for a binational panel review, the Canadian secretary is required to notify the appropriate CUSMA country secretary of the request and date of receipt. All interested persons may participate in the panel review, if they file a notice of appearance with the Canadian secretary, in accordance with the CUSMA Article 10.12 Binational Panel Rules. Additional information on the panel process may be obtained from the Canadian secretary.\n62. Persons interested should note that where another party requests a binational panel review within the 30-day limitation period, the tribunal is not permitted to consider an appeal. However, all interested persons may participate in the binational panel review, if they file a notice of appearance with the Canadian Secretary of the CUSMA Secretariat, in accordance with the CUSMA Article 10.12 Binational Panel Rules.\nAppeal to the Canadian International Trade Tribunal\n63. A re-determination by the president, made under section 59 of SIMA, on goods of a CUSMA country, may be appealed to the tribunal, under section 61 of SIMA. The procedure for such an appeal is essentially the same as for goods from a non-CUSMA country (explained in the above section Filing an appeal of a president's re-determination ). However, some conditions must be met before a person may appeal a re-determination regarding goods of a CUSMA country to the tribunal.\n- Any importer, manufacturer, producer or exporter intending to appeal the president's re-determination to the tribunal must publish a notice of intent to appeal in the Canada Gazette. In addition, a notice of intent to commence judicial review is to be served to both secretaries of the CUSMA countries. These procedures are outlined in section 36.04 of the Special Import Measures Regulations and subrule 38(1)(a) of the CUSMA Article 10.12 Binational Panel Rules. Both of these notices are to be submitted within 30 days following the date of the CBSA's letter containing the re-determination after the day on which the notice of the re-determination is received by the government of the CUSMA country.\n- A binational panel review must not have been requested and the 30-day limitation period for requesting such a review has expired.\n64. If these conditions are met, a person may file a notice of appeal in writing with both the CBSA and the tribunal within 90 days after the date of the re-determination in question.",
+    "history": "",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-19",
+    "citation": "Memorandum D14-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Special Import Measures Act , sections 55, 56 to 61, 70, 75.1, 75.3, 77.01, 77.011, 77.012, 77.11, 77.12, and 96.1\n- Special Import Measures Regulations , sections 36.04, 46 to 52\n- Federal Courts Act , sections 18 and 28\n- Customs Act : PART II - Importation (continued) - Accounting and Payment of Duties (continued)\n- Interest Rate for Customs Purposes Regulations\nRelated D memoranda\n- Memorandum D14-1-7 : Assessment and Payment of Duties Under the Special Import Measures Act\n- Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations\nSuperseded D memorandum\nD14-1-3 dated October 21, 2024\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-09-19",
+    "current_to": "2025-09-19",
+    "citation": "Memorandum D14-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-7",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-07-12",
+    "current_to": "2025-07-12",
+    "citation": "Memorandum D14-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-7",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to clarify the rate of exchange applicable to a currency when calculating the anti-dumping or countervailing duties due. Note: Further information on procedures regarding bonds and security is being drafted by the CBSA. Consult the User Guide – Post financial security for SIMA provisional duties for more information on how to post financial security for SIMA provisional duties. Please direct any questions on bonds and security to the Border Information Service .",
+    "history": "",
+    "last_amended": "2025-07-12",
+    "current_to": "2025-07-12",
+    "citation": "Memorandum D14-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-7-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-7",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Provisional Duty\n1. Generally, where the President of the CBSA (President) makes a preliminary determination of dumping and/or subsidizing in respect of any goods, goods of the same description that are imported into Canada are subject to provisional duty during the provisional period.\n2. However, if, in making a preliminary determination, the President determines that the margin of dumping of, or the amount of subsidy on, the goods of a particular exporter is insignificant, provisional duties will not be imposed on goods of the same description imported into Canada during the provisional period. The investigation in respect of those goods will continue. A margin of dumping of less than 2% of the export price and an amount of subsidy of less than 1% of the export price are normally considered insignificant.\n3. Where provisional duties are imposed, the provisional duty is the amount equal to the estimated margin of dumping and/or the estimated amount of subsidy on the imported goods.\nLiability for provisional duty\n4. The importer becomes immediately liable for payment of provisional duty upon the importation of goods subject to such duty during the provisional period. The provisional period commences on the date a preliminary determination of dumping and/or subsidizing is made and ends on the earlier of the date the President terminates the investigation in respect of goods of a particular exporter(s) or on the date that the Canadian International Trade Tribunal (Tribunal) makes a finding regarding injury (within 120 days from the date of the CBSA’s preliminary determination). For greater certainty, provisional duty is assessed on goods released until the day the Tribunal makes it finding, including that day of the Tribunal’s decision.\n5. A liability for payment of provisional duty also arises where a Tribunal finding of no injury has been reviewed and the matter was referred back to the Tribunal for reconsideration by a binational dispute settlement panel (panel) or a court decision (see Special Circumstances section). In such situations, provisional duty is re-imposed retroactive to the date of the preliminary determination of dumping and/or subsidizing. The liability for payment of provisional duty ends on the day the Tribunal confirms its original finding or makes a new finding.\n6. All active cases for which provisional duty is applicable are listed on the Measures in Force web page.\nPayment of provisional duty\n7. the importer of goods imported during the provisional period shall, at the time of accounting of the goods:\n- pay the determined amount of provisional duty; or\n- post security sufficient to cover the determined amount of provisional duty payable.\n8. A combination of the above mentioned methods is not possible.\n9. The CBSA Assessment and Revenue Management (CARM) is the official system of record for the collection of duties and taxes, including provisional duties. For assistance in properly completing accounting documents and the payment of provisional duty, importers and brokers should consult the Guide for Self-assessing SIMA duties .\n10. Where an importer or broker has goods released prior to payment of duties, according to subsections 32(1) and (2) of the Customs Act , goods subject to provisional duty may also be released in the same manner under the same conditions. For more information, please consult Memorandum D17 1-5: Registration, Accounting and Payment for Commercial Goods .\nPosting of security for provisional duty\n11. In general, security should be posted prior to an importation during the provisional period. However, security is acceptable for retroactive application to goods for which provisional duty was applicable. Where provisional duty was already paid, it can be returned at the request of an importer following the posting of security. In this case, no interest will be paid thereon.\n12. Security must be in the form of surety bonds. Surety bonds are the only acceptable form of bonds for SIMA purposes.\n13. If before the final Tribunal decision concerning injury is made, it is discovered that an accounting document does not include the provisional duty which is properly due and the importation is covered by a bond, a “non-revenue” Statement of Adjustment (SOA) via CARM, shall be used to inform the importer and/or broker, and the SIMA Compliance Unit will adjust the remaining balance of the security accordingly.\nReview of Provisional Duty\nTermination/Finding of no injury/threat of injury\n14. Where either the President terminates the investigation in respect of goods of an exporter(s) or the Tribunal finds that the dumping and/or subsidizing:\n- has not caused injury and is not threatening to cause injury (no injury) or\n- is threatening to cause injury (threat of injury),\nprovisional duty paid will be refunded, the balance of the security posted will be adjusted or the security posted will be returned to the Surety, as appropriate.\n15. Where the Tribunal finds that there is a threat of injury to the domestic industry, anti-dumping and/or countervailing duties will be applicable on goods released from customs after the date of the finding. Please consult the Anti-dumping and Countervailing Duties section for more information.\n16. Where the provisional duty was paid, the refund will include applicable interest, calculated for the period between the time duty was paid and the time it is returned. See the Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page for additional information on the calculation of interest.\nFinding of injury\n17. For those goods that were released during the provisional period and were subject to provisional duty, a designated officer will make a determination of the anti-dumping and/or countervailing duties payable within six months of the date of the Tribunal order or finding, pursuant to section 55 of SIMA. These duties cannot exceed the amount of provisional duty paid or payable.\n18. Where the provisional duty was paid, and the anti-dumping and/or countervailing duties are less than the provisional duty collected, the difference will be refunded. The refund will include the amount to be refunded plus applicable interest, calculated for the period between the time duty was paid and the time it is returned. See the, Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page for additional information on the calculation of interest.\n19. Security posted to cover provisional duty payable will be held until the anti-dumping and/or countervailing duties have been paid. Under no circumstances will the bond be used to cover goods released after the date of the Tribunal’s decision.\n20. The CBSA will issue a Statement of Adjustment (SOA) respecting the designated officer’s determination pursuant to section 55 of SIMA . In certain circumstances, a letter will also be sent to the importer explaining the assessment(s) in more detail.\n21. A re-determination of the normal value, the export price, or the amount of subsidy, or whether the imported goods are of the same description as the goods named in the Tribunal’s injury finding can be requested in relation to the determination made pursuant to section 55 of SIMA. For more information on re-determinations, please refer to the Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n22. The assessment of anti-dumping or countervailing duty for goods imported during the provisional period will normally be based on the normal values, export prices and amounts of subsidy determined at the time of the CBSA ’s final determination. Where the values established at the CBSA ’s final determination are not considered a reasonable basis for the assessment of duty for goods imported during the provisional period because of significant changes in the exporter’s costs and/or market conditions, a re-investigation will be initiated. The purpose of the re-investigation is to establish new values based on the changed costs and/or conditions. These new values will be used to make the assessments of anti-dumping and/or countervailing duties for goods imported during the provisional period.\n23. For more information on re-investigations, please refer to Memorandum D14-1-8: Re investigation Policy - Special Import Measures Act (SIMA) .\nAnti-dumping and Countervailing Duties\n24. Dumped or subsidized goods imported into Canada of the same description as the goods named in a Tribunal order or finding of injury or threat of injury are subject to anti-dumping and/or countervailing duties. Anti-dumping duty is equal to the margin of dumping, which is the amount that the normal value exceeds the export price of the imported goods. Countervailing duty is equal to the amount of subsidy on the goods. The duty assessed will normally be based on the most recently calculated normal values, export prices or amounts of subsidy.\n25. For certain goods such as capital goods, the amount of anti-dumping duty and/or countervailing duty payable cannot be conclusively established prior to the entry of the goods. In such instances, the CBSA may require access to information relating to actual production costs, as well as other information relevant to determine the normal value, the export price, or the amount of subsidy not normally available or verifiable in advance of importation. Under certain circumstances, the CBSA may provide the exporter and importer with an estimate of the assessment, based on information provided in advance of actual production and shipment. The provision of such an estimate is not to be construed as limiting the CBSA in determining the actual assessment on the goods as provided for in SIMA .\nLiability for anti-dumping and countervailing duties\n26. The importer becomes immediately liable for payment of anti-dumping and/or countervailing duties upon the importation of goods subject to such duty. The liability for payment commences on goods released from customs on the day after the date of the Tribunal finding of injury or threat of injury and remains until the finding is altered, rescinded or expires.\n27. Where the Tribunal finds that injury has been caused by massive importations of dumped and/or subsidized goods, the importer is liable for anti-dumping and/or countervailing duties in respect of all of the subject goods released in the period commencing 90 days prior to the preliminary determination of dumping or subsidizing and ending on the date of the preliminary determination. When the Tribunal makes such a finding, retroactive assessments of anti-dumping and/or countervailing duty are made on the subject goods.\n28. Liability for payment of anti-dumping and/or countervailing duties also arises where a panel or court has reviewed a decision by the Tribunal to rescind an injury order, and a panel or court has referred the rescinding order back to the Tribunal for reconsideration (see Special Circumstances section). The liability for payment of anti-dumping and/or countervailing duties recommences on the day the order is referred back, and remains unless the Tribunal, on reconsideration, confirms its rescinding order or makes a new rescinding order.\n29. Where, on reconsideration of a rescinding order following a referral back by a panel or court, the Tribunal makes a new order continuing the order in force, with or without amendment, the new order takes effect from the date of the original rescinding order. In these circumstances, anti-dumping and/or countervailing duties become payable retroactively on goods described in the new order that were imported during the period commencing on the date that the Tribunal rescinded the order and ending on the date that a panel or court referred the matter back to the Tribunal.\nLiability for anti-dumping and countervailing duties – circumvention\n30. Where a finding of circumvention has been made by the CBSA , the Tribunal will amend the order or finding to include the goods whose importation was found to constitute circumvention. The liability for the payment of anti-dumping and/or countervailing duties will be extended to goods of the same description as those goods, commencing on the day after the Tribunal amends the order or finding to that effect. This liability for duties remains until the order or finding is altered, rescinded or expires.\n31. Additionally, in these circumstances, anti-dumping and/or countervailing duties will be imposed retroactively on those goods that were imported on or after the day the anti-circumvention investigation was initiated. In accordance with section 55.1 of SIMA , this retroactive assessment of duties will be completed by a designated officer within six months of the Tribunal’s amendment.\n32. The CBSA will issue a SOA respecting the designated officer’s determination pursuant to section 55.1 of SIMA. A re-determination of the normal value, the export price, the amount of subsidy, or whether the imported goods are of the same description as the goods named in the Tribunal’s order can be requested in relation to the determination made pursuant to section 55.1 of SIMA . For more information on re-determinations, please refer to the Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\nPayment of anti-dumping and countervailing duties\n33. Anti-dumping and/or countervailing duties must be paid when accounting for the goods subject to such duty. Payments are made in the same way and within the same prescribed time as customs duties are paid: on the payment due date following the billing cycle within which the goods were accounted for. CBSA Assessment and Revenue Management (CARM) is the official system of record for the collection of duties and taxes, including anti-dumping and countervailing duties.\n34. In the case of an expedited review, a bond may be posted to cover anti-dumping and countervailing duties (see Special Circumstances section).\n35. For assistance in properly completing accounting documents and the payment of anti-dumping and/or countervailing duties, please consult Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established under the Special Import Measures and the Guide for Self-assessing SIMA duties .\n36. Pursuant to section 56 of SIMA , a CBSA officer may, within 30 days after the goods have been accounted for, determine:\n- the normal value;\n- the export price;\n- the amount of subsidy;\n- the amount of export subsidy; and\n- whether the goods are of the same description as those described in the Tribunal’s order or finding.\n37. Where, in the case of any imported goods, a determination pursuant to section 56 is not made within 30 days, that determination is deemed to have been made on the 30th day after the goods were accounted for and in accordance with any representations made by the person accounting for the goods at the time of accounting.\n38. Where a CBSA officer makes a determination pursuant to section 56, and the proper amount of anti-dumping duty or countervailing duty was not paid, the CBSA will demand payment on a SOA. If it is determined that the importer overpaid the anti-dumping or countervailing duty, a SOA will be issued and the overpayment will be refunded.\n39. A designated officer or the President may re-determine the normal value, the export price, or the amount of subsidy of any goods, or whether the imported goods are the same as the goods described in an injury finding of the Tribunal, within two years of the determination made pursuant to section 56 of SIMA .\n40. The importer of the goods may, within 90 days after the date of the determination or re-determination made by the CBSA, make a request for a re-determination of the determination or re-determination, if the importer has paid all duties owing on the goods. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may also file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods. The procedures for such requests are outlined in Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n41. Subject goods imported after the Tribunal’s injury finding will normally be assessed anti-dumping or countervailing duty based on the values determined at the time of the final determination until these values are revised. The revised normal values, export prices, or amounts of subsidy will apply to all importations of goods released on or after the date the review is concluded or the date of a decision letter to the exporter, whichever occurs first. For more information on reviews, please refer to Memorandum D14-1-8: Re-investigation and Normal Value Review Policy – Special Import Measures Act (SIMA) .\nPayment of duties during expiry review process\n42. SIMA duties shall be assessed on imported subject goods released on or before the expiry date of a SIMA measure in force. The Tribunal will issue a notice of initiation of an expiry review before the expiry date of an order or finding. The expiry review process commences when the Tribunal sends its notice of expiry review. The President of the CBSA then has 150 days to determine whether the expiry of the order or finding is likely to result in the continuation or resumption of dumping or subsidizing. If the President determines that the expiry of the order or finding in respect of any goods of a country is likely to result in a continuation or resumption of dumping and/or subsidizing of the goods, the Tribunal has 160 days from the President’s notice to determine whether the expiry of the order or finding is likely to result in injury or retardation to the domestic industry. During the expiry review, anti-dumping and countervailing duties will continue to be payable based on the values determined in the investigation or most recent review.\n43. Where the President determines that the expiry of the order or finding in respect of any goods is unlikely to result in the continuation or resumption of dumping and/or subsidizing, or the Tribunal determines that the expiry of the order or finding in respect of any goods is unlikely to result in injury to the domestic industry, the order will be rescinded and all anti-dumping and countervailing duties paid in respect of goods that were released after the date that the most recent order or finding was scheduled to expire will be returned.\n44. Where the President determines that the expiry of the order or finding in respect of any goods is likely to result in the continuation or resumption of dumping and/or subsidizing and the Tribunal determines that the expiry of the order or finding in respect of those goods is likely to result in injury to the domestic industry, the order or finding will be continued, with or without amendment. Anti- dumping and countervailing duties will continue to be payable based on the values determined in the investigation or most recent administrative review while the order is in effect.\n45. The Tribunal may terminate an expiry review at any time if, in the Tribunal’s opinion, the review is not supported by domestic producers. Upon terminating a review, the Tribunal shall without delay cause notice of the termination to be given to the President. Generally, the Tribunal considers the failure of domestic producers to file notices of participation with the Tribunal or to substantially participate in the expiry review process as an indication that the review is not supported (for more information on that topic, refer to the Tribunal Web Site).\n46. When an expiry review terminates, the SIMA measure will be deemed to have been rescinded after the expiry date, and all anti-dumping and countervailing duties paid in respect of goods that were released after the date that the most recent order or finding was scheduled to expire will be returned.\nPayment of duties during interim circumvention review and exemption review processes\n47. During an interim review of the CBSA ’s finding of circumvention, anti-dumping and countervailing duties will continue to be payable. Upon completion of the review, the CBSA will either rescind the decision or confirm it, with or without amendment. Where the CBSA rescinds the decision or amends the decision to exclude certain goods, the Tribunal will amend its order or finding and duties will cease. Alternatively, where the CBSA confirms the decision in respect of some or all of the goods, duties will continue to be imposed on those goods.\n48. During an exemption review, anti-dumping and countervailing duties will continue to be payable on the goods from the exporter involved in the review. Upon completion of the review, the CBSA will determine whether the importation of goods from the exporter constitutes circumvention. If the CBSA determines that no circumvention is occurring and that the goods from the exporter are exempt from the extension of duties, the Tribunal will amend its order or finding and duties on goods from that exporter will cease. If the CBSA determines that circumvention is occurring and that the goods from the exporter are subject to the extension of duties, duties will continue to be imposed on goods from that exporter.\nLate payment of duties\n49. Any person who fails to pay anti-dumping duty, countervailing duty, provisional duty, or post security within 30 days of the payment due date will be required to pay, in addition to the amount owing, interest on the amount outstanding.\n50. If a re-determination results in additional duty owing, the CBSA issues a SOA . Interest on the amount owing is charged at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount (i.e. the payment due date) and ending on the date of the SOA . Failure to pay the total amount shown on the SOA within 30 days of the date of decision will result in additional interest charges issued under the Customs Act .\n51. For additional information on the calculation of interest, please refer to Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page.\nAccounting for SIMA within CARM\n52. The CARM system, as the CBSA ’s official system of record for the collection of duties and taxes, is intended to facilitate the calculation and payment of duties and taxes, including SIMA duties. In addition to the general requirements for submitting a Commercial Accounting Declaration (CAD) as discussed in Memorandum D17-1-5: Accounting for Commercial Goods and Memorandum D17-1-10, Coding of Customs Accounting Documents , an importer of goods that is subject to a SIMA measure in force must correctly input:\n- SIMA Invoice Price (the exporter’s sale price to the importer or importer’s purchase price, whichever is less, in accordance with SIMA sections 24 and 25. This may come from the bill of sale.),\n- SIMA Invoice Price Currency (currency in which the sales were transacted),\n- SIMA Export Value Deduction (export charges to be deducted from the invoice price, in accordance with SIMA sections 24-28),\n- SIMA Quantity (amount imported),\n- SIMA Unit of Measure (UOM) if applicable to the Measure in Force (MIF) (such as kilograms, tonnes, pieces, etc.),\n- SIMA Date of Sale (the date goods were sold to the importer),\n- SIMA Exporter ID if specific normal values apply (see the appropriate MIF page ),\n- Model ID if specific normal values, are applicable,\n- MIF Code (the applicable measure in force, see the appropriate MIF page ),\n- Incoterms® (standard terms identifying the roles and responsibilities of sellers and buyers), and\n- whether security (surety) is used on the shipment.\nThe Self-Declare SIMA checkbox is to be used to self-declare SIMA duties higher than those calculated by CARM . Improper completion of the CAD , particularly for SIMA -specific fields, will result in incorrect calculations of SIMA duties in CARM .\n53. Importers and brokers should refer to the Get Started with CARM guide, CARM Client Portal (CCP) Onboarding Documentation , and the Guide for Self-assessing SIMA duties for more information on these fields and their importance.\nExchange Rate for SIMA Purposes\n54. Sections 44 and 45 of the Special Import Measures Regulations provide that the rate of exchange used in the administration of SIMA shall be the rate on the date of sale of the goods to Canada or, where sufficient information has not been provided or is not available when the goods are released from customs or enter a warehouse to enable the calculation to be made on the basis of the date of sale, the date of direct shipment to Canada shall be used in place of the date of sale. The rate of exchange for a particular date is determined by regulations established under the authority of the Currency Act , and in accordance with the Currency Exchange for Customs Valuation Regulations (CECVR). The rate established under the CBSA Assessment and Revenue Management (CARM) follows these regulations and must be the rate to be used. In instances where CARM exchange rates are not available, the Bank of Canada (BOC) rate, or as quoted by the Financial Times of London (FTL), in that order. would be used.\n55. In rare situations, an importation may be directly linked to a sale of foreign currency on forward markets. In such circumstances, the rate of exchange in the forward sale of currency shall be used in place of the rate of exchange on the date of sale. Where an importer claims entitlement to such a rate, the SIMA Compliance Unit should be contacted using the following email: SIMA_Compliance-Observation_LMSI@cbsa-asfc.gc.ca .\n56. Information on exchange rates is disseminated through CARM .\n57. Importers of any goods that are subject to provisional, anti-dumping and/or countervailing duties should ensure that the date of sale is indicated in the customs documentation.\n58. In accordance with subsection 2(1) of SIMA , “sale” includes leasing and renting, an agreement to sell, lease or rent and an irrevocable tender. Consequently, the date of the agreement to sell, lease or rent or the irrevocable tender is the date of sale to be used.\n59. The date of direct shipment is normally the date of shipment indicated on the invoice.\nCurrent anti-dumping and countervailing measures in force\n60. For information on current measures in place, product descriptions, exclusions, dates on which duties are applicable and other information that will help you determine whether your imported goods are subject to SIMA duties, please consult the CBSA ’s Measures in Force web page.\nSpecial Circumstances\nExpedited review\n61. Where certain criteria are met, an expedited review may be promptly conducted for a new exporter, for the purposes of establishing normal values or amounts of subsidy. Where goods, subject to SIMA duties that are released during an expedited review (excluding expedited reviews under subsection 13.2(1.1) of SIMA for goods that were found to be circumventing an order or finding), the importer can post security to cover the anti-dumping and/or countervailing duties payable during the expedited review. Surety bonds are the only acceptable form of bonds for SIMA purposes.\n62. In general, security should be posted prior to an importation during the expedited review period. However, security is acceptable for retroactive application to goods for which duties were applicable. Following the initiation of the expedited review, duties already paid can be returned at the request of an importer following the posting of security. In this case, no interest will be paid thereon.\n63. At the conclusion of the expedited review, designated officers will finalize the assessments of anti dumping and/or countervailing duties. Security posted to cover anti-dumping and/or countervailing duties payable will be held until the duties have been paid.\n64. To benefit from an expedited review, an exporter of goods for which there is a measure in force is required to obtain an Exporter ID comprised of a Business Number and Program Account (BN15) generated by the Canada Revenue Agency. An Exporter ID and Model IDs are required to give effect to specific normal values, export price deductions and/ or amounts of subsidy, and to allow for the application of surety..\nFederal court or binational panel review of a Tribunal order or finding\n65. An order or finding of the Tribunal may be set aside following an application under section 96.1 of SIMA or pursuant to the provisions of the Federal Courts Act . Where the decision is set aside and referred back, section 44 of SIMA requires that the inquiry be recommenced by the Tribunal. Should the decision be set aside but not referred back, the Tribunal is authorized to decide, within 30 days, whether or not to recommence its inquiry. More information on the Tribunal’s procedures can be found on the Tribunal’s website .\n66. Under subsection 77.016 of SIMA , orders or findings of the Tribunal relating to goods of a CUSMA country can be referred by a binational panel back to the Tribunal, which shall then take action under SIMA that is not inconsistent with the decision of the panel.\n67. The referral back by the Federal Court or a binational panel of a no injury finding results in the re -imposition of provisional duty.\n68. If the Tribunal confirms that the dumping and/or subsidizing has not caused and is not threatening to cause injury or finds that the dumping and/or subsidizing is threatening to cause injury, the provisional duty paid will be refunded or security posted will be returned. If the Tribunal makes an injury finding, duty will be refunded or collected in accordance with the CBSA’s final determination, as laid out previously in the Review of Provisional Duty .\n69. Where a Tribunal’s order rescinding an order or finding is set aside, payment of duties recommences on the day the order is set aside, and remains unless the Tribunal, on reconsideration, confirms or makes a new order. Where the Tribunal makes a new order continuing the order or finding, duties are payable retroactively on goods imported commencing on the date that the Tribunal previously rescinded the order. Where the Tribunal, on reconsideration, confirms the order rescinding an order or finding, any anti -dumping and/or countervailing duties paid will be refunded.",
+    "history": "",
+    "last_amended": "2025-07-12",
+    "current_to": "2025-07-12",
+    "citation": "Memorandum D14-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-7-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-7",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Special Import Measures Act\n- Currency Act\n- Federal Courts Act\n- Customs Act\n- Special Import Measures Regulations\n- Interest Rate for Customs Purposes Regulations\nSuperseded memoranda D\nD14-1-7 dated October 2024\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-07-12",
+    "current_to": "2025-07-12",
+    "citation": "Memorandum D14-1-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-8-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-8",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers and exporters of commercial goods. Key content: Administrative reviews of normal values, export prices and/or amount of subsidy under the Special Import Measures Act. Keywords: Special Import Measures Act (SIMA); imports; SIMA values; administrative reviews; normal values; export prices; amounts of subsidy; trade.",
+    "history": "",
+    "last_amended": "2025-10-21",
+    "current_to": "2025-10-21",
+    "citation": "Memorandum D14-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-8-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-8",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Policy overview\n- Conducting administrative reviews\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-10-21",
+    "current_to": "2025-10-21",
+    "citation": "Memorandum D14-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-8-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-8",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This document reflects a change in approach from an ad hoc system to an annual review system for the administrative conduct of Special Import Measures Act ( SIMA ) value updates. This change aims to ensure more consistent and accurate maintenance of SIMA values to support the enforcement of CITT findings and orders. This document has also been updated to reflect the introduction of the CBSA ’s Anti-dumping and Countervailing E-filing Web Application.",
+    "history": "",
+    "last_amended": "2025-10-21",
+    "current_to": "2025-10-21",
+    "citation": "Memorandum D14-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-8-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-8",
+    "marginal_note": "Policy overview",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2. The Canada Border Services Agency ( CBSA ) recognises the need to keep normal values, export prices, and amounts of subsidy (collectively, “ SIMA values”) current to ensure effective enforcement of CITT findings and orders.\n3. The CBSA will review SIMA values annually, monitoring market dynamics to identify changes that may necessitate updates.",
+    "history": "",
+    "last_amended": "2025-10-21",
+    "current_to": "2025-10-21",
+    "citation": "Memorandum D14-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-8-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-8",
+    "marginal_note": "Conducting administrative reviews",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "4. Where updates to SIMA values are necessary, the CBSA will conduct administrative reviews. These reviews involve issuing a request for information ( RFI ) and following a tiered review process that considers the complexity of the required update. Further details on the tiered review process are set out below.\n5. Exporters are advised to adjust their selling prices to Canada in response to changes in market conditions, prices, costs, and terms of sale that could reasonably be expected to impact values. This ensures that the export price of subject goods sold to Canada reflects domestic selling prices and/or cost increases.\n6. Under the Special Import Measures Act, the CBSA has and uses the authority to administer retroactive duty assessments when exporters do not adjust selling prices accordingly.\nConsiderations for administrative review\n7. The CBSA will annually review SIMA measures to determine if updates to SIMA values are required. In making this determination, the CBSA may consider these factors among others:\n- Volume of imports\n- Changes affecting ministerial specifications\n- Changes in market conditions and/or the provision of subsidies\n8. If updates are required, the CBSA will request information from all known parties to the proceeding. Responses to these requests must be complete, verifiable, and provided within the specified time frame.\nProcedures for exporters without specific SIMA values\n9. The CBSA will notify all known exporters to whom the administrative review applies of the initiation of administrative reviews and will post these notifications on the CBSA ’s website. Any exporters that have not been notified and wish to participate can communicate with the SIMA Registry and Disclosure Unit .\nScope of administrative review\n10. Each administrative review will examine dumping and subsidy issues separately. The CBSA will evaluate the factors listed in paragraph 7 when determining whether to initiate an administrative review.\n11. In an administrative review, the CBSA is not bound by the methodologies used in previous proceedings to determine normal values, export prices and/or amount of subsidy. This means the CBSA may adjust its methodologies based on the facts and circumstances of the case. For subsidy updates, the CBSA will determine if existing programs have ended, or if amounts of subsidy have changed. Supplemental questionnaires may be issued on any relevant matter arising during the review.\nAdministrative review process\n12. If an update is required, the CBSA will notify all known parties to the proceeding, which may include domestic producers, unions, trade associations, importers, exporters, and foreign governments.\n13. Notices of the administrative review initiation and schedule of key dates, including deadlines for responses to RFIs, will be published on CBSA ’s Dumping and subsidy administrative reviews webpage. Late or incomplete submissions may not be considered and a ministerial specification may apply.\n14. The CBSA will establish deadlines, as well as an anticipated date for closing the administrative record after which no new or unsolicited information will be accepted.\nTiered review process\n15. To manage different case complexities, the CBSA will conduct reviews through a tiered process. Each tier considers factors such as the novelty of the information, as well as the completeness and reliability of received information. The tiers are as follows:\n- Tier 1: CBSA conducts and concludes the review without further input when: Information received aligns among interested parties Limited models from a cooperative exporter require SIMA values, or new product models need values Insufficient information is received from necessary parties (should this occur, the proceeding will cease for the deficient exporters)\n- Tier 2: CBSA conducts further analysis and seeks additional input where necessary, for example to address discrepancies or to clarify certain information.\n- Tier 3: CBSA conducts further analysis, comprehensive verification and seeks additional input to resolve complex issues, which may include consideration of new information on non-market economic conditions and/or particular market situations.\nNotification of review results\n16. All notified parties will be informed of the review’s results. The CBSA will publish a public notice of the conclusion on its website.\n17. Generally, new SIMA values will apply to goods released from customs on or after the administrative review’s conclusion date or the date of the exporter’s decision letter, whichever comes first. For details on the disclosure of SIMA values to importers, refer to Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act .\nUse of review information for re-determinations\n18. Information gathered during administrative reviews may be used in ongoing or future re-determinations by the CBSA by the date the review concludes. For re-determinations and appeal procedures, consult Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n19. SIMA values are typically provided in the domestic currency of the exporting or originating country. If the exchange rate is unstable and would require frequent updates, SIMA values may instead be provided in Canadian dollars. Ministerial specification 20. Ministerial specifications may apply to exporters who participate in a review but have not provided sufficient information or failed to meet submission deadlines. Specifications are also used for new products and exporters entering the market after a review. The notice of conclusion will detail how values will be determined using ministerial specifications, and this information will be posted on the CBSA ’s SIMA webpages. Making representations 21. Interested persons may make representations regarding the need to update SIMA values for specific measures. These should be sent to the SIMA Registry and Disclosure Unit. Submissions should identify the applicable measure and provide relevant available information to demonstrate the need for an update. Evidence may include, but is not limited to: Changes in domestic selling prices Increase in import volumes Changes in cost of production Changes in distribution channels, including the involvement of related parties in sales to Canada Changes in market conditions Changes in amounts of subsidy received Changes in business names or corporate addresses New or expanded production facilities Mergers and acquisitions The CBSA has an Anti-Dumping and Countervailing e-Filing (ACE) Web Application, which is a 24/7 digital self-service tool that you can use to electronically submit documents that are related to an active proceeding under SIMA that is being managed by CBSA through the ACE Web Application, and easily upload large submissions in one transaction. The ACE Web Application is for complainants, counsel, or other interested parties (interested parties generally include Canadian producers and importers, as well as foreign exporters, and their representatives). To access the ACE Web Application and to register for an account, go to the CBSA’s ACE Web Application login page . More information ACE Web Application User Guide Accessibility Statement 22. Confidential information in representations must be accompanied by a non-confidential version. In order to be accepted and taken into consideration by the CBSA , an accompanying non-confidential version must contain sufficient detail to convey a reasonable understanding of the substance and the nature of the information submitted in the confidential version. The non-confidential version will be available to other interested persons, with confidential versions accessible to counsels with valid disclosure undertakings. For more information, refer to the CBSA 's Administrative Guideline for Submission of Confidential and Non-Confidential Information (Confidentiality and disclosure guidelines). 23. The CBSA will consider all representations and responses, factoring them into the decision-making process for the administrative review’s tier. The CBSA will ultimately decide on the initiation of an administrative review, notifying subscribers of the initiation through its email alert service and posting the decision on its website. References Consult these resources for further information. Applicable legislation Special Import Measures Act Related D memoranda Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act Superseded D memoranda D14-1-8 dated January 13, 2025 Issuing office SIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services",
+    "history": "",
+    "last_amended": "2025-10-21",
+    "current_to": "2025-10-21",
+    "citation": "Memorandum D14-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-8-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-8",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nSpecial Import Measures Act\nRelated D memoranda\n- Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act\n- Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act\nSuperseded D memoranda\nD14-1-8 dated January 13, 2025\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-10-21",
+    "current_to": "2025-10-21",
+    "citation": "Memorandum D14-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D14-1-9: Information Pertaining to the Acceptance, \nEnforcement and Renewal of Undertakings in Dumping and Subsidy \nInvestigations \nISSN 2369-2391 \nOttawa, October 21, 2024 \nInformation pertaining to the acceptance, enforcement and renewal of undertakings in dumping and \nsubsidy investigations. \nOn this page \n Updates made to this D-memo \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is revised to reflect the updated procedures regarding surety during an undertaking. \nGuidelines and general information \nDefinition of an Undertaking in a Dumping Investigation \n1. An undertaking is an offer made voluntarily by an exporter to the President of the Canada Border \nServices Agency (President) to increase the selling price of goods so that the margin of dumping or the \ninjury to Canadian industry is eliminated. An undertaking takes the form of a written commitment to \nadhere to specific conditions in exporting goods subject to an investigation. Attached to this memorandum \nis an example of the information included in an undertaking in a dumping investigation. Although \nundertakings are tailored to the specific circumstances of each investigation, this example covers the \nessential features that must be addressed. \nDefinition of an Undertaking in a Subsidy Investigation \n2. In a subsidy investigation, an undertaking is a voluntary offer by a foreign government to: \n (a) eliminate the subsidy; \n (b) limit the amount of subsidy on the goods exported; \n (c) limit the quantity of goods shipped to Canada that are subsidized; or \n (d) otherwise eliminate the injurious effects of the subsidizing. \n3. In a subsidy investigation, an undertaking can also be an offer made voluntarily by an exporter, with the \nwritten consent of the government of the country of export, to increase the selling price of the goods to the \nimporter so that the injurious effect of the subsidy is eliminated. \nEffect of the Acceptance of an Undertaking \n4. The collection of provisional duty, anti-dumping duty or countervailing duty under the Special Import \nMeasures Act (SIMA) is suspended and, except for the situation described in paragraph 17, the dumping \nor subsidy investigation is suspended. \nConsultations and Time Limit for Offering an Undertaking \n5. Before accepting an undertaking aimed at the elimination of injury, the Canada Border Services Agency \n(CBSA) normally consults with complainants to seek their views on the levels of pricing necessary to \neliminate the injury caused by the dumping or subsidizing. These consultations are general in nature \nbecause of the need to protect confidential information submitted by the exporter or foreign government. \nSuch discussions may not be needed before accepting an undertaking that proposes to eliminate the \nestimated margin of dumping or the amount of subsidy. \n6. An undertaking can only be accepted by the President after a preliminary determination of dumping or ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "subsidizing. The President will not accept an undertaking after the issuance of a final determination of \ndumping or subsidizing. \n\n7. Undertakings should be offered as early in the process as possible, and no later than 60 days after the \npreliminary determination of dumping or subsidizing, to allow sufficient time for a complete analysis. The \nexporter or the foreign government may revise undertaking offers after consultations with the CBSA. \n8. Any party who wishes to be notified when the CBSA receives an undertaking offer must inform \nthe CBSA that he/she wishes to be notified. The CBSA will notify those parties, as well as the office of the \nCommissioner of Competition and post notice on the CBSA website that an undertaking offer has been \nreceived. Interested parties have nine days from the day the CBSA receives the undertaking offer to \nprovide comments on its acceptability. The President is required to consider these representations before \ndeciding whether to accept the undertaking. \nRequirements \n9. Section 49 of SIMA contains the requirements for the acceptance of undertakings by the President. \n10. In a dumping investigation, written undertaking offers must be made individually by exporters involved \nin the investigation. The undertaking option may, however, be discussed with a representative from an \nassociation or a group of exporters. In a subsidy investigation, written undertaking offers must be made by \nthe government of the country of export or by the individual exporters with the consent of the government \nof the country of export. \n11. Undertaking offers by exporters in a dumping investigation, or by governments or exporters in a \nsubsidy investigation, must account for \"all or substantially all\" of the dumped or subsidized imports under \ninvestigation. The term \"all or substantially all\" is normally interpreted to mean 85 percent or more of the \nvolume of dumped or subsidized imports under investigation. However, representation of 85 percent of \nthe volume of dumped or subsidized goods does not necessarily mean that the undertaking will be \naccepted. For example, if an exporter not included in the 85 percent has the potential to ship large \nquantities of dumped goods to Canada, it may be concluded that the undertaking does not cover a \nsufficient percentage of the trade. \n12. In cases involving exports from more than one country, undertakings can be accepted from exporters \nin a dumping investigation, or governments or exporters in a subsidy investigation, representing \"all or \nsubstantially all\" of the imports from these countries collectively. Therefore, it is not always necessary to \nobtain undertakings from exporters or governments in each country covered by the investigation. \nHowever, undertakings cannot be accepted and the investigation suspended for some exporters or some \ncountries while the investigation continues for others. When the criteria to accept undertakings have been ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "met, the investigation is suspended for all exporters and countries. \n13. Price increases proposed in an undertaking must not be higher than necessary to eliminate the \nestimated margin of dumping in a dumping investigation or the estimated amount of subsidy in a subsidy \ninvestigation. \n14. Undertakings must be practicable to administer. To facilitate the administration of an undertaking, \nexporters in a dumping investigation, and foreign governments or exporters in a subsidy investigation, are \nrequired to provide information on their domestic markets and export sales to Canada and allow for \nverification of that information on a regular basis. \nAmendments of an Undertaking \n15. Once an undertaking is accepted, it can be amended at any time in accordance with its terms. \nAmendments are usually made to update the selling prices in the undertaking to reflect changes in market \nconditions. An undertaking can also be amended to cover exports of products included in the product \ndefinition of the goods under investigation but not already specified in the undertaking. \nConfidentiality of an Undertaking \n16. SIMA contains provisions for the treatment and disclosure of confidential information and non-\nconfidential information. An undertaking offer submitted to the CBSA for purposes of a proceeding under \nSIMA is subject to the confidentiality provisions of the Act and, therefore, must be accompanied by a non-\nconfidential edited version or a non-confidential summary of the offer. \nRequest to Complete the Investigation and the Inquiry \n17. When presenting an undertaking offer, an exporter in a dumping investigation, or a foreign \ngovernment in a subsidy investigation, can request that the investigation by the CBSA and the inquiry by \nthe Canadian International Trade Tribunal (Tribunal) be completed to make a final determination about \nwhether there is dumping or subsidizing and consequent injury. \n18. The request to complete the investigation must be presented to the CBSA simultaneously with the \nundertaking offer. At the same time, a request to complete the injury inquiry must also be made to the \nTribunal. \n19. If the Tribunal issues an injury finding, the undertaking remains in effect and, as long as the \nundertaking is complied with, no SIMA anti-dumping or countervailing duties are collected. As mentioned \n\nin paragraph 23, a finding of no injury by the Tribunal terminates the undertaking as well as the \ninvestigation. \nTermination of an Undertaking \n20. The President must terminate an undertaking if, within 30 days of the date of the notice of acceptance \nof the undertaking, but before a finding by the Tribunal, the President receives a written request to \nterminate the undertaking from: \n (a) an importer or an exporter of the goods or a complainant in a dumping investigation; or \n (b) an importer or an exporter of the goods or a government of the country of export or a \ncomplainant in a subsidy investigation. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "21. The President can also terminate an undertaking because the terms of the undertaking have been \nviolated or because of new information or changed circumstances. \n22. If the investigation continues while an undertaking is in place, as explained in paragraph 17, the \nundertaking would be terminated if the President ends the investigation in the following situations: \n In a dumping investigation, for situations where the investigation terminates against an exporter \nthat has an insignificant margin of dumping, the President will terminate the undertaking made by \nthat exporter. The President will then decide whether any remaining undertakings are still \nreasonable and can continue for the remaining exporters. \n In a subsidy investigation, for situations where the investigation terminates against an exporter that \nhas an insignificant amount of subsidy, the President will terminate the undertaking made by that \nexporter, if applicable. The President will then decide whether the undertaking provided by the \ngovernment of the country of export or for the remaining exporter(s) who entered into an \nundertaking with consent of the government of the country of export is still reasonable and can \ncontinue. \n23. If the investigation continues while an undertaking is in place and the Tribunal subsequently issues a \nfinding of no injury, the President will terminate the undertaking. \n24. Except where there is an injury finding in effect, an undertaking can be terminated at any time, if the \nPresident is satisfied that the dumping, subsidizing or injury would no longer exist if the undertaking were \nterminated. \nResumption of the Investigation \n25. If an undertaking is terminated for reasons mentioned in paragraphs 20 and 21, the President will \nresume the investigation from the point of suspension. \nAdditional Undertakings \n26. Except where there is an injury finding in effect, the President can accept an undertaking from an \nexporter or a government in a subsidy case, which has not previously offered an undertaking, provided \nthat the conditions for acceptance of an undertaking have been satisfied. These conditions are specified \nin paragraphs 9 to 14. \nReview and Renewal of an Undertaking \n27. Except where the Tribunal has made an injury finding, SIMA requires an undertaking to be reviewed \nby the President at least every five years to determine if it still serves the purpose for which it was \nintended. If so, it is renewed and the investigation continues to be suspended. If, on the other hand, the \nPresident determines that the undertaking is no longer required, it expires immediately. However, if the \nTribunal has issued an injury finding, the President cannot review the need for continuing the undertaking \nor allow it to expire. In this situation, the undertaking remains in place until the Tribunal rescinds its injury \nfinding. If the Tribunal does not review its finding within five years, the finding automatically expires and all ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "proceedings with respect to the investigation, including undertakings, are terminated. The President may, \nif necessary, terminate the undertaking at any time for the reasons contained in paragraph 21. In such a \nsituation, anti-dumping or countervailing duties are levied on all dumped or subsidized imports. See \nparagraphs 32 and 33 for details about liability for the payment of such duty. \n28. An application for a review by the Federal Court of Appeal or a review by a panel under the CUSMA of \na decision by the President to renew or not to renew an undertaking may be made under SIMA. \nSuspension of Collection of Provisional, SIMA Anti-dumping and Countervailing Duties \n29. Section 50 of SIMA states that once an undertaking is accepted, the investigation is suspended \nunless a request to complete the investigation is received, as explained in paragraph 17. Whether or not a \nrequest to continue the investigation is received, no provisional duty, SIMA anti-dumping duty or \ncountervailing duty is collected as long as the undertaking is in force and is complied with. This situation \ncontinues unless the undertaking is terminated because of a violation, new information, changed \n\ncircumstances or because a request to terminate has been received by a designated party, as described \nin paragraph 20. \nPosting of Bonds Before the Undertaking \n30. If an undertaking is accepted, the collection of provisional duty is suspended. If surety was posted to \ncover the provisional duty, the assessment of duty would result from the period between the preliminary \ndetermination and the acceptance of the undertaking. \nAny surety will remain in place until its termination date, at which point the duties for the assessed period \nmust be paid. The posted surety will be held until the anti-dumping and/or countervailing duties have been \npaid. \nShould the investigation recommence after the termination of the security, new surety would be required. \n31. Further information with respect to refunds of provisional duty and bonds may be found \nin CBSA Memorandum D14-1-7, Assessment and Payment of Duties Under the Special Import Measures \nAct. \nLiability for Payment of SIMA Anti-dumping and Countervailing Duty for Goods Released Before \nan Injury Finding by the Canadian International Trade Tribunal \n32. In accordance with section 4 of SIMA, liability for the payment of anti-dumping or countervailing duty, \nwith respect to any goods that are subject to an undertaking that has been terminated for a reason other \nthan a violation, and released before the finding by the Tribunal, begins on the day on which the \npreliminary determination was made and ends on the day that the undertaking was accepted. The liability \nto the CBSA for preliminary duties will restart on the day on which the notice of termination of the \nundertaking was given and ends on the day of the finding by the Tribunal. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "33. In accordance with section 4 of SIMA, liability for the payment of SIMA anti-dumping or countervailing \nduty, with respect to any goods that are subject to an undertaking that has been terminated because of a \nviolation and released before the finding by the Tribunal, begins on the day on which the preliminary \ndetermination was made and ends on the day that the undertaking was accepted. The liability to \nthe CBSA for preliminary duties will restart on the day on which the undertaking was violated or the \n90th day before the day on which notice of the termination of the undertaking was given, whichever date \nis later, and ends on the day of the finding by the Tribunal. \nLiability for Payment of SIMA Anti-dumping and Countervailing Duty for Goods Released After an \nInjury Finding by the Canadian International Trade Tribunal \n34. In accordance with sections 3 and 4 of SIMA, when goods are subject to both an undertaking and a \nfinding of injury by the Tribunal and are released after that finding, liability for the payment of SIMA anti-\ndumping or countervailing duty with respect to the subject goods begins when the undertaking is violated \nor when the President terminates the undertaking because of new information or new circumstances. \nAppendix A - Example format of an undertaking in a dumping \ninvestigation \nUndertaking offered by (name of company, country of origin/export) to the President of the Canada Border \nServices Agency. \n1. (Name and location of company), hereinafter also referred to as \"the Company,\" offers to the President \nof the Canada Border Services Agency, hereinafter also referred to as \"the President,\" the undertaking \ndescribed below and in appendices (make reference to the specific appendices attached, for \nexample: B, C, and D) which are attached to and form an integral part of this undertaking concerning \n(brief description of subject goods), as defined in paragraph 2, which are the subject of a dumping \ninvestigation initiated by the President on (date of initiation) and for which the President issued a \npreliminary determination of (dumping/subsidizing) on (date of the preliminary determination). \n2. This undertaking pertains only to those goods named by the President in the CBSA above-\nnoted preliminary determination. Such goods are defined as: \n(Product description as defined in the preliminary determination) and are referred to in this undertaking as \n\"the subject goods.\" \n3. The Company agrees not to sell the subject goods for export to Canada at prices lower than (state \nterms of undertaking, for example, specify whether prices are FOB (freight on board), CIF (cost, insurance \nand freight), and indicate location) prices stipulated in the grid in Appendix B. \n4. The Company agrees not to circumvent this undertaking by any means, including the sale or shipment \nof the subject goods to Canada through a subsidiary, branch, agent or other company, or by the shipment ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "of the subject goods to Canada from a country other than (country of origin/export). \n\n5. The Company agrees to provide to the Canada Border Services Agency, hereinafter also referred to in \nthis undertaking as \"the CBSA,\" copies of documents described in Appendix C. \n6. The Company agrees to provide on the Canadian customs invoice CBSA and/or the commercial \ninvoice submitted to meet the CBSA invoicing requirements, the information described in Appendix D. \n7. The Company agrees that before the execution of any sale for export to Canada of new products, \nmodels or sizes, which fall within the definition of the subject goods in paragraph 2, but are not referred to \nspecifically in Appendix B, to notify the CBSA of such sale, to provide any information that may be \nrequested by the CBSA at that time to determine an appropriate undertaking price, and to \namend Appendix B of this undertaking to include such new products, models or sizes. \n8. The Company agrees to provide such additional information, which may be required by the CBSA to \ndemonstrate adherence to this undertaking, and to permit, upon request, verification by CBSA officials of \nany such information provided. \n9. The Company agrees to inform the CBSA of any changes in circumstances from those that existed at \nthe time that this undertaking was accepted. This would include changes in domestic prices, unit costs \nand expenses (including freight and warehousing) or terms of delivery to Canada. The Company agrees, \nat the discretion of the CBSA, to amend this undertaking, including appendices, in whole or in part, to take \ninto account any such changes in circumstances. \n10. The Company agrees that this undertaking shall take effect (on the date of its acceptance by \nthe CBSA) and shall apply to all subject goods released by the CBSA on or after this date. \n11. The Company acknowledges the authority of the President to terminate this undertaking at any time \nafter its acceptance where the President: \n (a) is satisfied that the undertaking has been or is being violated; \n (b) is of the opinion that, as a result of new information not available at the time of the acceptance \nof the undertaking, the undertaking would have not been accepted; or \n (c) is of the opinion that, as a result of changed circumstances, the undertaking no longer fulfills its \nobjectives. \n12. The Company shall give the President written notice of its intention to withdraw from this undertaking \nat least 30 days before the date of such withdrawal. \n13. This undertaking shall be binding upon all successors and assignees of the Company. \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this () day of (), 20(). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n (Name(s) and title(s) of authorized officer(s) ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "14. This undertaking document and the attached Appendices B, C, and D are stamped \"confidential\" as \nthey contain sensitive commercial information relating to our business operations. \nAppendix B \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission). \n2. In accordance with paragraph 3 of the undertaking, the Company agrees not to sell the subject goods \nto importers in Canada at prices lower than the prices stipulated in the following grid and as amended \nfrom time to time: \nUndertaking price grid \nProduct (class/model/number/size) Product Description Undertaking Price \n3. All prices are quoted in (state the currency of settlement and the unit of measure if appropriate), (state \nterms of sale, for example, specify whether prices are FOB, CIF, and indicate location). The selling prices \nin the undertaking price grid shall apply to shipments of the subject goods that are imported into Canada \n(on or after the date of acceptance of this undertaking by the President or such other date as may be \nappropriate). \n\nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this ( ) day of ( ), 20( ). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nAppendix C \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission). \n2. In accordance with paragraph 5 of the undertaking, the Company agrees to provide the CBSA with the \nfollowing documents: \n (a) Each time there is a price change in the Company's domestic market, a copy of the notification \nletter, if any, sent to customers along with the revised price lists. These documents will be sent \nvia e-mail immediately to the attention of the Director of (Division), Trade and Anti-\ndumping Programs Directorate, accompanied by a covering letter referring to this undertaking. \n (b) An amended Appendix B will also be sent via e-mail at the same time as the transmittal is being \nmade, in accordance with paragraph (a) above. The amendment will reflect the revised undertaking \nprices calculated by (details regarding methodology used in amending Appendix B including an \nexplicit restatement of the terms of sale, currency of settlement and unit of measure, where \nrequired), to the current prices in effect as stipulated in the undertaking price grid contained in \nAppendix B; and \n (c) (State other documents which will be provided and when they will be provided.) These \ndocuments will be forwarded under a covering letter referring to this undertaking to: \nthe SIMA Registry by email: simaregistry-depotlmsi@cbsa-asfc.gc.ca. Hard copies are not \nrequired. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Note: Email is not secure, and has a 10MB file transfer size limitation. For protected information \nand files larger than 10MB, please contact us via email to make arrangements on how to submit \nyour information. \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this () day of (), 20(). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nAppendix D \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission. \n2. In accordance with paragraph 6 of the undertaking, the Company agrees to provide on the Canadian \ncustoms invoice and/or the commercial invoice, submitted to meet Canadian customs invoicing \nrequirements with respect to each shipment of the subject goods, the following information: \n (a) Customer's order number and date of order; \n (b) Product (class/model/number/size, etc.); \n (c) Product description in sufficient detail to match the applicable description of the subject goods \nfound in the undertaking price grid in Appendix B; \n (d) Terms and conditions of sale; \n (e) Quantity of (product) in (unit of measurement) for each (class/model/number/size, etc.); and \n\n (f) Unit price of the (product) in (currency of settlement) for each (class/model/number/size, etc.). \n3. In addition, the Company agrees to certify on each document: \"These prices are in accordance with \n(name of company)'s current undertaking accepted by the President of the Canada Border Services \nAgency, on (date of acceptance by the President).\" \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this ( ) day of ( ), 20( ). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nReferences \nConsult these resources for further information. \nApplicable legislation \n Special Import Measures Act, sections 55, 56 to 61, 70, 75.1, 75.3, 77.01, 77.011, 77.012, 77.11, \n77.12, and 96.1 \n Special Import Measures Regulations, sections 36.04, 46 to 52 \n Federal Courts Act, sections 18 and 28 \nSuperseded D-memoranda \nD14-1-3 dated December, 2023 \nIssuing office \nPolicy Integration, Planning and Performance Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside \nCanada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available \nMonday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-\n335-3237. \nContact border information services \nRelated links ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D14-1-9-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D14-1-9",
+    "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": " Memorandum D14-1-7 \n Memorandum D17-2-1 \n Interest Rate for Customs Purposes Regulations",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D14-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D16-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D16-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: General Key concepts: describes the administration and enforcement of surtax and safeguard orders under sections 53, 55(1), 60, 63, 68(1), or 78 of the Customs Tariff. Keywords: surtax, Customs Tariff, order in council, special measures, emergency measures, safeguard measures, surtax order, self-adjustment, re-determination, Customs Act",
+    "history": "",
+    "last_amended": "2024-10-31",
+    "current_to": "2024-10-31",
+    "citation": "Memorandum D16-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D16-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D16-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines Notification of a Surtax Accounting for goods subject to a surtax order Reviews, self-adjustments, and re-determinations Amounts owing\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-31",
+    "current_to": "2024-10-31",
+    "citation": "Memorandum D16-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D16-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D16-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- reflect the adoption of the CBSA Assessment and Revenue Management (CARM) portal\n- include a link to onboarding support documentation\n- include a link to the CARM Web page\nThese changes do not affect or change any of the existing policies or procedures.",
+    "history": "",
+    "last_amended": "2024-10-31",
+    "current_to": "2024-10-31",
+    "citation": "Memorandum D16-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D16-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D16-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. A surtax is a duty imposed by Order in Council under sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff . The Order in Council (surtax order) sets out the amount of the surtax, the goods to which it applies, and, sometimes, its duration. A surtax can be levied in addition to customs duties imposed under the Customs Tariff .\n2. Imported goods may be subject to a surtax applied in accordance with the following special measures, and emergency measures (collectively referred to as surtax measures) as well as safeguards measures:\n- Subsection 53(2) can be used to impose a surtax in addition to customs duties on any goods to enforce Canada's rights under a trade agreement or to respond to acts of the government of a country that adversely affect trade in Canadian goods or services.\n- Subsection 55(1) can be used to impose a surtax as an emergency measure of a temporary nature, usually on imported goods causing or threatening serious injury to Canadian producers of like or directly competitive goods. Where imports from a free trade partner are excluded from a global surtax action, section 60 provides that such imports may subsequently be included, if there is a surge in the importation of these goods during the course of the action.\n- Subsection 63(1) provides for the extension of surtax order where it is necessary to prevent or remedy serious injury to Canadian producers.\n- Subsection 68(1) can be used to impose a surtax on prescribed agricultural goods. Before such an order is made, certain conditions of the Agreement on Agriculture of the World Trade Organization must be met.\n- Subsection 77.1(2) can be used to impose a surtax on goods originating in the People’s Republic of China that are being imported in such increased quantities or under such conditions as to cause or threaten to cause market disruption to domestic producers of like or directly competitive goods.\n- Subsection 77.6(2) can be used to impose a surtax on goods originating in the People’s Republic of China at any time it appears that an action causes or threatens to cause a significant diversion of trade into the domestic market in Canada.\n- Section 78(1) can be used to impose a surtax, in addition to the customs duties, on goods that originate in a specific country when Canada's financial position and its balance of payments require special measures for imports of goods from that country.\n3. The administration of a surtax order is the responsibility of the Canada Border Services Agency ( CBSA ).\n4. Section 17 of the Customs Act provides the CBSA the authority to assess a surtax, which is a duty within the meaning of the Customs Act.\nNotification of a surtax\n5. Every surtax order made by the Governor in Council is published in the Canada Gazette.\n6. The CBSA will issue a customs notice that will provide information about the imported goods subject to the surtax order, the information required to calculate the amount of surtax and any other relevant information, including the surtax or safeguard measure code for the purposes of the CBSA Assessment and Revenue Management (CARM) system.\nAccounting for goods subject to a surtax order\n7. The importer becomes liable to pay surtax on imported goods subject to a surtax order upon the importation of the goods.\n8. Payment of surtax is made in the same way and within the same prescribed time that customs duties and taxes are paid.\n9. Importers must declare imported goods as subject to a surtax when completing a Commercial Accounting Declaration ( CAD ) via CARM Client Portal ( CCP ), Electronic Data Interchange ( EDI ) or Application Programming Interface ( API ) and declare the applicable surtax or safeguard code. The surtax code can be found in the applicable Customs Notice. The amount of surtax owing is entered in field 85 “Surtax” of the Commercial Accounting Declaration. If importers elect to use the self-declare option in CARM, the amount of surtax owing must be calculated by the importer and entered in the Surtax field. Refer to Memorandum D17-1-5: Accounting for Commercial Goods , for additional information on accounting for the importation of goods. Refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , for additional information on completing a CAD. Refer to Memorandum D8-4-1: Information Pertaining to Remission Orders, for additional information on remission orders .\nReviews, self-adjustments, and re-determinations\n10. The imposition of a surtax is not subject to appeal under the Customs Tariff or the Customs Act . Accounting documents are normally reviewed by the CBSA to ensure that the correct amount of surtax was self-assessed by the importer. Determinations, re-determinations or further re-determinations made by the CBSA may be subject to appeal under the Customs Act .\n11. The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment . In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of surtax.\n12. If an importer identifies that surtax is payable, they must submit a self-adjustment and declare the applicable surtax code. For more information on an importer’s obligation to submit self-adjustments refer to Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty . For more information on how to submit an adjustment refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n13. Where there is overpayment of surtax, an importer may submit an adjustment to request a refund of the amount overpaid. For instructions on how to submit an adjustment for commercial goods, please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . For instructions on how to submit a refund for casual goods, please refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n14. Where an amount of surtax is to be refunded to the importer or is payable by the importer, the CBSA will issue a statement via CARM. This statement serves as a notice of assessment or refund by the CBSA in response to an adjustment request, or a review or re-determination initiated by the CBSA.",
+    "history": "",
+    "last_amended": "2024-10-31",
+    "current_to": "2024-10-31",
+    "citation": "Memorandum D16-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D16-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D16-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-4-1: Information Pertaining to Remission Orders\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\nSuperseded D memoranda\nMemorandum D16-1-1 dated August 17, 2018\nIssuing office\nSIMA Policy and Advisory Unit Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-31",
+    "current_to": "2024-10-31",
+    "citation": "Memorandum D16-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Documentation Requirements for Commercial Shipments",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 29, 2015\nThis document is also available in PDF (100 Kb) [ help with PDF files ]\nIn Brief\n1. This memorandum has been revised to incorporate policy updates for the Canada Border Services Agency (CBSA) transmitting information from office to office, term changes resulting from the implementation of the eManifest project, and program name changes resulting from reorganization within the CBSA . 2. In accordance with the above, the following changes have been made: (a) New tariff example provided; (b) Organizational changes within the CBSA ; and, (c) Memorandum updated to current electronic standards.\nThis memorandum outlines and explains the Canada Border Services Agency's (CBSA) policies and procedures for presenting the import documents required for obtaining release and accounting for commercial shipments.\nFor most commercial shipments, it is the carrier who reports the arrival of the shipment and provides the proper information according to the mode of transportation. The importer, the owner, or the broker submits the release and accounting documents. These documents may vary depending on the release service option chosen by the client. In the courier stream, it is the courier who submits the release documentation.",
+    "history": "",
+    "last_amended": "2015-09-29",
+    "current_to": "2015-09-29",
+    "citation": "Memorandum D17-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-1",
+    "marginal_note": "Legislation",
+    "part": "Documentation Requirements for Commercial Shipments",
+    "division": "",
+    "heading": "",
+    "text": "Accounting for Imported Goods and Payment of Duties Regulations",
+    "history": "",
+    "last_amended": "2015-09-29",
+    "current_to": "2015-09-29",
+    "citation": "Memorandum D17-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Documentation Requirements for Commercial Shipments",
+    "division": "",
+    "heading": "",
+    "text": "Release Documentation\n1. The importer or broker is responsible for obtaining release of their commercial shipment by presenting release documentation according to the requirements set out in Memorandum D17-1-4 , Release of Commercial Goods .\nCommercial Accounting Documentation\nInvoicing\n2. Instructions for completing invoices to meet the requirements of the CBSA can be found in Memorandum D1-4-1 , CBSA Invoice Requirements .\n3. For more information on invoice requirements at the time of release, refer to Memorandum D17-1-4 .\nInvoice Recapitulation and Cross Referencing\n4. The guidelines found in paragraphs 5 to 13 are to be used by the importers/owners and their agents to prepare invoice recapitulations and cross references.\n5. Customs Automated Data Exchange System (CADEX) participants must cross reference invoice information to accounting data as described in paragraph 13. Non-participants in CADEX may cross reference or, alternatively, may provide an invoice recapitulation (see Appendix).\n6. Whichever alternative is chosen, a classification number may only be shown once per sub-header on a non-bonded warehouse Form B3-3, Canada Customs Coding Form . In the case of a bonded warehouse Form B3-3, goods rated under the same classification number, but having more than one unit price, must be entered on as many classification lines as there are unit prices.\n7. The importer/owner or agent should classify the non- CADEX final accounting package to the 10-digit level of classification. However, it is not necessary to show the classification numbers on the invoice.\n8. Goods rated under the same classification number must be grouped together. An example is given in the Appendix. The following information should be shown on the invoice recapitulation:\n- (a) Classification number(s);\n- (b) Rate(s) of duty and GST or excise tax treatment;\n- (c) The total price paid or payable for each group of goods included in the shipment. The value of goods shipped on consignment or lease is not to be included in the total price paid or payable of any group; and,\n- (d) The rate(s) of exchange and conversion into Canadian funds of the total price paid or payable for each group of goods in the shipment.\n9. A separate recapitulation sheet may be prepared for each invoice; however, these sheets must be summarized in such a way that the summary can be verified against the accounting documents. Recapitulation sheets must be attached to the CBSA copy of the invoice(s).\n10. If invoice data are presented using multiple Form B3-3 subheaders, a separate recapitulation sheet must be prepared for each subheader.\n11. In most instances, the total invoiced amount and the total shown on the recapitulation sheet(s) will agree. Any reason for a difference between the recapitulation sheet and invoice totals is to be clearly indicated and acceptable to the CBSA .\n12. Invoice/accounting document cross referencing is mandatory for CADEX participants and is an alternative to invoice recapitulation for non-participants in CADEX . On a multiple line accounting document, the cross reference is necessary for each Form B3-3 classification line. It is not required for single line B3-3 documents.\n13. As part of the transmission process, CADEX participants must transmit the corresponding invoice cross reference data. Non-participants in CADEX are to provide the same information on paper. The invoice cross reference simply shows the relationship between each of the invoice page(s) and lines to the appropriate Form B3-3 line. The invoice cross reference includes:\n- (a) Form B3-3 line number;\n- (b) invoice page and line numbers (for CADEX participants in the same order as they were presented to obtain release); and,\n- (c) invoice value for each invoice line as it appears on the invoice (i.e., no deductions made for transport or insurance).\nPreparation and Presentation of Accounting Documents\n14. Importers/owners must account for goods according to section 32 of the Customs Act and sections 3 to 6 inclusive of the Accounting for Imported Goods and Payment of Duties Regulations .\n15. In order to assist importers/owners with the completion of Form B3-3 , the CBSA has published Memorandum D17-1-10 , Coding of Customs Accounting Documents , which provides detailed instructions on how to complete accounting documents. Furthermore, the Commercial Cash Entry Processing System (CCEPS) is a stand-alone system that is available at some CBSA offices to assist importers/owners in generating their Form B3-3.\n16. It is the responsibility of commercial importers to prepare accounting documents for their importations into Canada. Border services officers can provide commercial importers with information and assistance in completing accounting document packages, however, the actual documents must be completed by the importer/owner or their agent. It must also be stressed that the border services officers at release points are neither responsible for, nor expert in the classification, appraisal, or determination of origin for commercial shipments. Opinions provided at the office of arrival of the goods could subsequently be overturned by CBSA specialists, possibly resulting in a request for additional duties.\n17. Importers/owners importing commercial goods must account for these goods at the CBSA office of release by presenting:\n- (a) the cargo control information (for specific information, refer to the D3 and D12 Memoranda series);\n- (b) a Form B3-3 accounting document (for instructions on completion and copy requirements, refer to Memorandum D17-1-10 );\n- (c) an acceptable invoice as described in Memorandum D1-4-1 ; and,\n- (d) all appropriate permits, licences, or certificates.\n- Note: Document and data requirements for CADEX participants can be found in the CADEX – Participant's Requirements Document. A copy can be requested by sending an e-mail to: tccu-ustcc@cbsa-asfc.gc.ca .\n18. When goods previously accounted for at one CBSA office arrive in bond at another CBSA office in error, the goods may be released and the cargo control number cancelled under the following conditions:\n- (a) A copy of the accounting document and a copy of the invoice from the original CBSA office are produced; and,\n- (b) The goods on hand at the second CBSA office are examined and verified against the original accounting document. The invoice should be compared with any serial numbers or identifying marks on the goods.\n19. When a copy of the original accounting document is not immediately available, the following procedure may be used:\n- (a) The manager at the first CBSA office may send a message by fax or email to the manager at the second office giving a full description of the goods, including quantity, value, any marks and numbers, name of the original CBSA office, transaction number, and date;\n- (b) The second CBSA office will then examine the goods to confirm the information provided. The goods may then be released; and,\n- (c) The cargo control number is acquitted by the original transaction number and date.\n20. When the same shipment is accounted for and duty paid twice at the same or different CBSA offices, the accounting document on which the goods were received and released should stand. The refund claim should be filed against the second accounting document, and submitted to the CBSA Trade Operations office where the second payment was made. A copy of the accounting document under which the goods were released should be attached to the refund claim.\n21. When the importer/owner requests that a complete shipment be split, with a portion to be released from the CBSA and the remaining portion warehoused in a bonded warehouse, the following steps must be followed:\n- (a) The importer/owner must present abstract cargo control information as required by the CBSA ;\n- (b) The importer/owner must prepare two Forms CI1, Canada Customs Invoice , one describing the goods to be released from the CBSA and one describing the warehoused goods;\n- (c) The goods to be released from the CBSA must be accounted for on one Form B3-3 ; and,\n- (d) The remaining goods must be put into a bonded warehouse and documented on another Form B3-3 .\n22. Where the importer/owner is unable to provide acceptable invoices as described in paragraph 17(c), interim procedures (provisional documentation) must be followed (refer to Memorandum D17-1-13 , Interim Accounting (Provisional Documentation) ).\n23. When claiming the benefits of the U.S. Tariff Treatment, importers/owners or agents should refer to the guidelines in Memorandum D11-4-2 , Proof of Origin of Imported Goods , and Memorandum D11-4-14 , Certification of Origin .\nLost or Misplaced Transaction Number Labels\n24. Bar-coded transaction number labels should be treated with the same precautions as used for blank cheques. These precautions are necessary to reduce the risk of lost or misplaced labels being used fraudulently by a third party.\n25. Importers/agents should notify the CBSA immediately upon discovering that their transaction number labels have been misplaced. Notification should include all of the details relating to the transaction number labels (i.e., when and where they went missing; the reason they went missing; the total number of missing labels, and all of the individually listed missing transaction numbers).\n26. Notification may be sent electronically or by registered mail by the importer/agent to the attention of one of the following:\n- By registered mail to:\n- Director Trade Policy Division Trade and Anti-dumping Programs Directorate Programs Branch Canada Border Services Agency 222 Queen Street, 4th floor Ottawa ON K1A 0L8\n- By email to: assessment-cotisation@cbsa-asfc.gc.ca\n27. If the transaction number of a lost or misplaced label appears on Form K84, Importer/Broker Account Statement , the cash supervisor will delete this transaction from Form K84 provided the importer or agent submits a copy of the registered letter described in paragraphs 25-26 .\nRejected Form B3-3 Documentation\n28. The accounting document packages described in this memorandum will be verified at local offices to ensure that they are accurate and complete. Unacceptable documents will be returned to the importer/owner or broker with the reasons for rejection indicated on either a manual Form Y50, Reject Document Control , or Form B3-1, Canada Customs Detailed Coding Statement (DCS). Samples of detailed coding statements may be found in Memorandum D17-1-10 .\n29. Upon receipt of a rejected Form B3-3 and a DCS or Form Y50, the importer or broker should review the documentation and make the necessary corrections to Form B3-3.\n30. If Form B3-3 is a rejected type C or D release prior to payment, a complete set of invoices must be attached to the back of Form B3-3's statistical copy. These invoices replace the ones removed by the CBSA at time of reject.\nRaw Leaf Tobacco\n31. Duty paid foreign raw leaf tobacco may only be released to a licensed tobacco or cigar manufacturer. When raw leaf tobacco is imported by a licensed tobacco packer, it must be warehoused on Form B3-3 . When the packer and the manufacturer are separate parties, the ownership of the tobacco must be transferred from the licensed tobacco packer to the licensed manufacturer before the manufacturer can present Form B3-3 ex-warehouse for the raw leaf tobacco.\n32. If a shipment of raw leaf tobacco is found to be short-shipped before the initial Form B3-3 – type 10 is accepted, correct invoices should be prepared showing the actual amount imported. If a shortage is discovered within 60 days of the date of warehousing, a \"nil\" Form B3-3 warehouse document may be presented for the quantity short-shipped . However, documentary evidence must be provided indicating the quantity short-shipped was not imported into Canada. Where any quantity of warehoused tobacco is to be transferred to an excise bonded warehouse within the 60 days, the first Form B3-3 ex-warehouse must account for any shortage. Further information about verified shortages in goods being warehoused may be found in Memorandum D7-4-4 , Customs Bonded Warehouses .\nExcisable Goods\n33. Once domestic excisable goods are warehoused in a customs bonded warehouse, they are considered to be exported. Consequently, the return of such goods to a manufacturer is subject to the provisions of the Canada Revenue Agency (CRA) Excise Duty Memorandum 8.1.1, Excise Warehouses . Goods returned from a bonded warehouse to a manufacturer are forwarded under a cargo control document. Form B60, Excise Duty Entry , will be used to cancel the warehouse Form B3-3 at the original CBSA office. The CBSA will date stamp the B60 forms and ensure that a transaction number is shown on all copies.\n34. Where domestic excisable goods are to be ex-warehoused for consumption from a customs bonded warehouse, the goods must be transferred back into an excise warehouse. Under no circumstances are excise duties to be collected to allow these goods to be ex-warehoused directly for consumption. Form B3-3 must be prepared as outlined in Appendix C, Example 5, to Memorandum D17-1-10 to cancel the original Form B3-3. The goods are to be forwarded under a cargo control document that will then be cancelled by an excise duty entry for warehouse.\nImported Spirits\n35. Imported spirits are to be documented on Form C6, Permission for Special Purposes , and delivered directly to the distillery to establish the quantity and strength of the spirits.\n36. The distiller will receive Form C6 and record the actual quantity of spirits received in litres of absolute alcohol by volume. The distiller must also prepare a customs invoice indicating the actual amount as gauged.\n37. The distiller will then prepare Form B3-3 giving a description of the shipment and the quantity received as recorded on Form C6 .\n38. Spirits to be ex-warehoused and transferred to excise will be dumped and re-gauged before preparing Form B3-3 .\n39. Ex-warehouse accounting documents are to show the following details:\n- (a) Quantity originally warehoused, as recorded on Form C6 ;\n- (b) Quantity transferred to excise at full Customs Tariff rate; and,\n- (c) Customs legal allowance according to section 4 of Abatement of Duties Payables Regulations (see Memorandum D6-2-5 , Abatement of Customs Duties ).\n40. The customs duty payable on the distiller's gauge amount is remitted on Form B3-3 . Procedures are set out by the CRA under the Excise Act, 2001 . Additional tariffs may also apply on the distiller's gauge.\n41. The distiller will keep one copy of Form C6 as a record. A second copy is to be returned to the CBSA office to ensure that the quantities accounted for agree with the customs invoice and Form C6. A third copy is to be forwarded to the nearest excise office to be used in performing surveillance checks of the distiller's gauge.\nDocument and Signature Requirements for CBSA Purposes\n42. Documents must be completely legible to permit the CBSA to carry out its processing and enforcement functions. Subject to the standards for signature requirements outlined in paragraph 44, carbon copies, photocopied copies, and those copies produced by an electronic facsimile transmission system are acceptable documents for CBSA purposes.\n43. Occasionally CBSA officers are unable to complete their review because the submitted documentation has faded or is illegible. In these situations, importers/brokers will be asked to re-submit legible copies.\n44. Any CBSA document that requires signature is acceptable only if it is:\n- (a) an original ink signature;\n- (b) an original indelible pencil signature;\n- (c) a carbon copy of an original pen and ink or pencil signature;\n- (d) a signature reproduced by a rubber stamp impression;\n- (e) a signature reproduced by a mechanical device (i.e., in the form of a cheque-writing machine); or,\n- (f) a written signature on a document transmitted electronically by use of a facsimile transmission system or email.\n45. In the case of rubber stamp impressions and signatures produced by mechanical devices, their security level should be the same as those afforded to cheque-writing machine die plates under usual good business practices. One senior officer of the company should have the authority to use the stamp or die plates with limited delegation to subordinates.\nAdditional Information\n46. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .\nAppendix\nInvoice Recapitulation Men's and Boy's Shoes 6403.59.90.20 (Classification) 18%/5% (Duty and GST rates) $5,000 (Men's shoes) + $20 (Boy's shoes) $5,020 (Price Paid or Payable) U.S. exchange rate 0.987200 (Example only - use current exchange rate) $4955.74 Women's, Girl's or Children's Shoes 6403.51.00.10 (Classification) 18%/5% (Duty and GST rates) $80 (Price Paid or Payable) U.S. exchange rate 0.987200 (Example only - use current exchange rate) $78.98",
+    "history": "",
+    "last_amended": "2015-09-29",
+    "current_to": "2015-09-29",
+    "citation": "Memorandum D17-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-1",
+    "marginal_note": "References",
+    "part": "Documentation Requirements for Commercial Shipments",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Excise Act, 2001 Accounting for Imported Goods and Payment of Duties Regulations Abatement of Duties Payables Regulations Other references: D1-4-1 , D3 series , D6-2-5 , D7-4-4 , D11-4-2 , D11-4-14 , D12 series , D17-1-4 , D17-1-10 , D17-1-13 CRA Excise Duty Memorandum 8.1.1 Superseded memorandum D: D17-1-1 dated November 19, 2009",
+    "history": "",
+    "last_amended": "2015-09-29",
+    "current_to": "2015-09-29",
+    "citation": "Memorandum D17-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Travellers and other importers (or an importer’s agent/customs broker) of “casual goods,” or goods coming into Canada for personal use; Border services officers preparing documentation related to casual goods imports, including payment of duties and taxes; Carriers or courier services transporting casual goods\nKey content: Which forms to complete: when declaring “casual goods” (goods for personal use) upon entry to Canada; when declaring casual goods that will follow; when declaring casual goods arriving by mail or by a courier service\nKeywords: CARM, accounting, casual goods, personal effects, importing, duties, taxes, forms, documents",
+    "history": "",
+    "last_amended": "2024-05-13",
+    "current_to": "2024-05-13",
+    "citation": "Memorandum D17-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines and general information\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-05-13",
+    "current_to": "2024-05-13",
+    "citation": "Memorandum D17-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Paragraph 1(a) has been amended to remove Form B3-3 , Canada Customs Coding Form and replace it by CAD , Commercial Accounting Declaration, as part of the CBSA Assessment Revenue Management ( CARM ) initiative.",
+    "history": "",
+    "last_amended": "2024-05-13",
+    "current_to": "2024-05-13",
+    "citation": "Memorandum D17-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-3",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Casual goods are to be accounted for on Form BSF715 or BSF715-1, Casual Goods Accounting Document, with the following exceptions:\n- (a) a properly completed CAD , Commercial Accounting Declaration, is accepted if prepared and transmitted by the importer or the person acting as an importer's agent;\n- (b) Form BSF192, Personal Exemption CBSA Declaration , or form E311, CBSA Declaration Card , is used when a traveller requires a written exemption claim;\n- (c) travellers claiming personal effects as \"goods to follow\" under tariff item No. 9804.20.00 (7-day exemption) must declare these goods to the CBSA office at the travellers first point of arrival in Canada . These goods must be declared in writing on a Form BSF192 . When the \"goods to follow\" arrive in Canada and the importers will not be present to clear the goods themselves, they may provide written authorization to an agent to act on their behalf. The definition of an agent may be found in Memorandum D1-6-1, Authority to Act as Agent . The carrier transporting the goods cannot act as an agent of the importer unless they are a licensed customs broker . When these goods arrive through the commercial stream, they must be documented on a separate cargo control document. Non-commercial (casual) goods entering Canada on a commercial conveyance and documented on a cargo control document are not exempt from the Advance Commercial Information ( ACI ) program in Air and Marine Modes. A copy of the Form BSF192 must be presented to the CBSA by the importer or their agent. The cargo control document number is to be marked on Form BSF192 and vice versa, and both documents are to be stamped by the CBSA . The cargo control document is to be acquitted by reference to the original Form BSF192 and office reference. If a copy of the Form BSF192 cannot be produced by the traveller or agent, the goods may not be classified under tariff item No. 9804.20.00 , and are subject to regular duty and taxes;\n- (d) a properly completed Form E14, CBSA Postal Import Form, is attached to the mail item of casual goods arriving by mail. Instructions for importations by mail can be found in the D5 Memoranda series and Memorandum D8-2-2, Postal Imports Remission Order ;\n- (e) No accounting document is required for goods imported temporarily under tariff item No 9803.00.00. When control documentation is needed, Form E29B, Temporary Admission Permit may may be issued for personal effects imported temporarily by visitors and temporary residents under tariff item No. 9803.00.00;\n- (f) Form E29B can also be used when documentation is needed for residents of Canada temporarily importing conveyances under the provisions of tariff item No. 9802.00.00; and\n- (g) Form BSF186, Personal Effects Accounting Document , Personal Effects Accounting Document is required for casual goods imported under the provisions of tariff item Nos. 9805.00.00, 9806.00.00 or 9807.00.00 or 9829.00.00.\n2. Instructions for importations into Canada by courier services, for qualifying shipments of less than $20, are found in Memorandum D8-2-16, Courier Imports Remission .\n3. Form BSF715 or BSF715-1 is to be used whenever a border services officer has to prepare an accounting document for a casual importer. The document indicates the duty and taxes applicable.\n4. Form BSF715 (manual) is a standard pre-numbered accountable form in book format and is prepared in triplicate. The original (white) is the office copy; the second copy (buff) is the importer's copy to be given as proof of payment and to obtain release of the goods; the third copy (canary) is the control copy which remains in the book for audit purposes.\n5. Form BSF715-1 (automated) is prepared in two copies. The original is the office copy and the second copy is given to the importer as proof of payment and to obtain release of the goods.\n6. Border services officers must show the 10-digit classification number of goods on Form BSF715 or Form BSF715-1. The 9th and 10th digits form the statistical suffix used to provide further product description as determined by Statistics Canada. These last two digits are required to determine the provincial sales tax status of some commodities. Form BSF715 and BSF715-1 are not required by Statistics Canada.\n7. Border services officers are to ensure that the minimum identification requirements are met, i.e., the name and postal code are indicated on the form.\n8. Once Form BSF715-1 has been properly completed and any duty and taxes owing have been collected, the form is to be numbered and stamped \"duty paid.\" After payment has been accepted at automated offices, the Travellers Entry Processing System (TEPS) assigns an accounting document number and shows the date and \"paid\" in the duty-paid stamp field of Form BSF715-1. The receipt copy of the form is to be given to the importer.\n9. The importer or their agent, as well as the border services officer involved, must initial any changes made to the completed form at the time of importation.\n10. If Form BSF715 is voided, the complete set must remain intact in the book. The word \"void\" and the reason must be shown, as well as the signature of the border services officer involved.\n11. Form BSF715-1 (automated) can be voided either before or after payment by an authorized individual, as defined in the Security Level Maintenance file for that office. Comments explaining the reason for the void can be input directly into the system. The comments and the user ID of the individual who voided the transaction are printed on the system-generated Void/Incomplete Document Report. This report is used to reconcile accounting document numbers.\n12. Payment of any applicable duty and taxes on casual importations can be made in cash, by money order, traveller's cheque, bank draft, uncertified cheque (up to $2,500) or a Government of Canada accepted credit card. Payment by debit card is also available in a number of sites.\n13. Cargo control documents are to be acquitted by reference to the accounting number assigned to the Form BSF186.\n14. There is no value limitation applicable to casual goods.\nForm BSF186, Personal Effects Accounting Document\n- Form BSF186, Personal Effects Accounting Document\n- Form BSF186A Personal Effects Accounting Document\n15. Personal effects imported under the provisions of tariff item Nos. 9805.00.00 (former residents), 9806.00.00 (beneficiary), 9807.00.00 (settlers) and 9829.00.00 (seasonal residents) are to be accounted for on Form BSF186. Persons claiming goods under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00 and 9829.00.00 must personally declare their goods at the CBSA office at their first point of arrival in Canada by ompleting and signing a Form BSF186, regardless of whether the goods accompany the travellers at that time or will follow later. Form BSF715 and Form BSF715-1 are not to be used instead of Form BSF186, but should be cross-referenced if duty and taxes are collected (for example, a former resident imports goods valued in excess of $10,000).\n16. Customs brokers are not to use the above tariff item numbers within the Accelerated Commercial Release Operations Support System (ACROSS). This exclusion includes goods released through the Courier/Low Value Shipment ( LVS ) Program .\n17. Form BSF186 is available on-line only, in English (BSF186E) or French (BSF186F), and also has a bilingual continuation sheet, Form BSF186A Personal Effects Accounting Document (list of goods imported). This form can be completed on-line by the traveller, in advance of arriving in Canada and presented to the border services officer or, it can be completed by the officer when the traveller arrives at their first CBSA POE in Canada.\n18. Whether the traveller completes Form BSF186 at the time of arrival or in advance, the border services officer who finalizes the document must ensure that the importer understands the conditions outlined on the form, has completed the appropriate sections, and has signed the form. Goods that cannot be listed on Form BSF186 are to be listed on Form BSF186A. If a mover's inventory or traveller's listing is provided, it may be used instead of Form BSF186A; however, approximate values should be shown for the goods that are listed. Goods arriving at a later date should be shown separately on the list.\n19. The border services officer is to complete the shaded areas of the form reserved for CBSA use and assign an accounting number from a separate set of numbers kept for this purpose. The numbering sequence from Form BSF715 and BSF715 is not to be used as the accounting number on Form BSF186. The importer will be given the numbered importer's copy as proof of lawful importation of the goods. The importer should be advised to retain this copy for future reference and to obtain release of any goods to follow at a later date.\n20. When the \"goods to follow\" arrive in Canada and the importers will not be present to clear the goods themselves, they may provide written authorization to an agent to act on their behalf. The definition of an agent may be found in Memorandum D1-6-1, Authority to Act as Agent . The carrier transporting the goods cannot act as an agent of the importer unless they are a licensed customs broker.\n21. When \"goods to follow\" arrive by commercial carrier, an individual cargo control document for these particular shipments will be submitted to the CBSA. The goods may be accounted for and released at the POE or may proceed in-bond to a sufferance warehouse. The warehouse will notify the importer or authorized agent that the goods have arrived and provide the cargo control document number which is to be written on the importer's original Form BSF186. The cargo control document is to be acquitted by reference to the original Form BSF186 accounting number and office reference. When \"goods to follow\" are released at a different CBSA office, a photocopy of the importer's Form BSF186 is to be forwarded to the office where the Form BSF186 was issued, for attachment to the original document on file at that office.\n22. The Form BSF186 will be reviewed by the CBSA in comparison to the cargo manifest submitted by the carrier and a decision to release or refer the goods for examination will be made at that time. The importer or their authorized agent must be present to answer any questions from the CBSA or to account for any goods that do not qualify under their exemption. The border services officer will initial and date the items being released on the importer's copy of the Form BSF186.\n23. Regular duty and taxes may apply if the importer or their authorized agent cannot produce the original copy of the Form BSF186 that indicates that \"goods to follow\" were previously declared and approved by the CBSA or if any discrepancies exist.\n24. When goods arrive at an Inland Alternate Service ( IAS ) location, the importer or their agent must be present at the IAS location, and may allow the sufferance warehouse operator or other party to fax the documentation to the CBSA hub (central office) on their behalf. This is in keeping with IAS policies and procedures.",
+    "history": "",
+    "last_amended": "2024-05-13",
+    "current_to": "2024-05-13",
+    "citation": "Memorandum D17-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation and regulations\nCustoms Act , sections 8, 32, 33, 35, 147, and 166, and paragraphs 164(1) (d) , (i) , and (j) Accounting for Imported Goods and Payment of Duties Regulations Customs Tariff Presentation of Persons (2003) Regulations Reporting of Imported Goods Regulations Postal Imports Remission Order Courier Imports Remission Order Excise Tax Act , Persons Authorized to Account for Casual Goods Regulations\nThe regulations governing the policy and procedures applicable to casual goods are found in Accounting for Imported Goods and Payment of Duties Regulations , specifically the following sections:\n- General Manner of Accounting\n- General Requirements Respecting the Accounting for and Payment of Duties on Casual Goods\n- Release Without Accounting\nOther D memoranda\n- Memorandum D1-6-1, Authority to Act as Agent.\n- Memorandum D8-2-2, Postal Imports Remission Order\n- Memorandum D8-2-16, Courier Imports Remission\nSuperseded memoranda D\nD17-1-3, dated December 7, 2016\nIssuing office\nProgram and Policy Management Traveller Programs Directorate Programs Branch",
+    "history": "",
+    "last_amended": "2024-05-13",
+    "current_to": "2024-05-13",
+    "citation": "Memorandum D17-1-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods. Key content: Terms and conditions for the release of commercial goods; how to submit a release request; documents required for release; release options and processing; making a correction to documentation; cancelling a release request. Keywords: Release of goods; customs brokers; importers; CARM ; commercial importation; temporary importation; split shipments; short-shipped goods.",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Legislation\n- Guidelines General Release prior to payment Importer business number Transaction number Electronic submission of release request Use of customs brokers Hours of release: Regular office hours After-hours procedures Electronic longroom service Inland Alternate Service Program Non-terminal office Compliance verification of interim accounting documents Timeframes for release of goods Proof of release Documentation requirements for release Release options Integrated import declaration Pre-Arrival Review System Release on minimum documentation Commercial Accounting Declaration Electronic transmission of documentation Paper release requests Release processing Consolidated release documents Courier Low Value Shipments Program rejects Postal importations (commercial goods exceeding $3,300 Canadian dollars) Customs self-assessment program Temporary importations Returning Canadian vehicles Form C6: Permission for Special Purposes Corrections to interim accounting documents using Form A48 Corrections to invoice information Corrections after final accounting Cancelling a release request Release rejected, not on file or not yet reviewed Split shipments: Air mode Short-shipped goods Hand-carried goods release process\n- Appendix A: Form BSF243 (Y50)—Reject Document Control\n- Appendix B: EDI Exception Lead Sheet\n- Appendix C: Release Information Sheet\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum replaces Memorandum D17-1-4 dated October 21, 2024 . The following changes have been made:\n- Updated content to reflect policy changes related to the processing of A48 – RMD correctors\n- Various minor corrections and clarifications throughout the document\nThis memorandum outlines and explains the terms and conditions for the release of goods from the Canada Border Services Agency (CBSA).",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Legislation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Importers and customs brokers who want to obtain release of goods must account for them as described in sections 32 and 33 of the Customs Act . In addition, goods will not be eligible for release until the goods have been reported in accordance with section 12(1) and 12.1 of the Customs Act (unless otherwise exempt from reporting) and the goods have arrived at the destination release office.",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n1. Importers and customs brokers can obtain release of goods from the CBSA , by:\n- submitting a properly completed interim accounting document (release request), along with all required supporting documentation (refer to paragraph 32);\n- submitting a properly completed accounting document, Commercial Accounting Declaration (CAD) Type C, along with all required supporting documentation (refer to paragraph 32).\nRelease prior to payment\n2. Release prior to payment (RPP) privilege allows importers to submit an interim accounting document (herein used interchangeably with release or release request) to obtain release of goods before duties and taxes are paid. Importers may utilize RPP if they post security with the CBSA , account for the goods within the prescribed time limit, and pay duties and taxes owing in full by the billing due date. Refer to Memorandum D17-1-8: Release Prior to Payment Privilege and Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Refer to Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods , for information on customs accounting requirements and payment of duties.\nImporter business number\n3. Importers must have a Business Number (BN) with an importer account when submitting release information. More information on the BN , including how to obtain a BN can be found in Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods , Section 4—Business Number Registration.\nTransaction number\n4. Each release request is identified by a unique 14-digit transaction number. This transaction number is used to identify shipments at various times throughout the customs process.\n5. Information on the transaction number is available in Memorandum D17-1-10: Coding of Customs Accounting Documents .\nElectronic submission of release request\n6. Release requests must be submitted electronically using Electronic Data Interchange (EDI) unless otherwise exempted. Refer to paragraph (41) for a list of exceptions to mandatory EDI .\n7. EDI allows for the electronic transmission of integrated import declaration (IID) and Pre-Arrival Review System (PARS) release requests directly to the Accelerated Commercial Release Operations Support System (ACROSS). Border services officers (BSOs) review the information and transmit the release status back to the client via the Release Notification System (RNS) and/or eManifest notices system.\n8. Advanced Commercial Information (ACI)/eManifest notices offer importers and customs brokers visibility into the status of the shipment as it travels (in-bond) through Canada. The “reported” notice can be transmitted to importers and customs brokers when the shipment arrives and is processed at the first port of arrival (FPOA). This notice is available to importers and customs brokers, as well as carriers and freight forwarders.\n9. Clients using EDI must abide by the requirements outlined in the applicable Electronic Commerce Client Requirements Document (ECCRD) or Participants Requirements Document (PRD).\n10. Copies of the applicable ECCRD or PRD can be obtained by contacting the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc.ca .\nUse of customs brokers\n11. Importers may choose to transact business directly with the CBSA or they may authorize a licensed customs broker to conduct business on their behalf. Customs brokers are not government employees and importers are charged a fee by the brokerage company for their services. The CBSA does not regulate fees charged by brokerage companies.\n12. For additional information on customs brokers, refer to Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nHours of release: Regular office hours\n13. The CBSA will process a release request and examine shipments during authorized hours of service. If release is requested outside the authorized service hours, special service charges may apply. Memorandum D1-2-1: Special Services contains additional information concerning service hours and special service charges. CBSA office locations and business hours are available at Directory of CBSA offices and services .\n14. Release requests may be transmitted electronically 24 hours a day, 7 days a week without imposition of special service fees. However, should a shipment require examination, the examination will be conducted in accordance with the related CBSA business hours.\nAfter-hours procedures\n15. Documentation requirements for goods released outside business hours are the same as authorized hours. Release documents must be submitted electronically unless otherwise exempted. Refer to paragraph (41) for a list of EDI exceptions.\nElectronic longroom service\n16. The electronic longroom (e-Longroom) service offers an alternate way to submit documentation to the CBSA . In lieu of submitting paper documents in person, select documents may be submitted by email using a PDF file.\nNote: Effective April 1, 2024 , customs broker licensing has transitioned from local licensing to a national licensing model. This change allows licensed customs broker to transact business at any customs office in Canada.\n17. For a list of ports offering e-Longroom services, refer to e-Longroom—Release . For more information on the e-Longroom process and accepted documents, refer to Submitting import documents using the Electronic Longroom .\nInland Alternate Service Program\n18. Under the Inland Alternate Service (IAS) Program, a number of small, designated CBSA service sites no longer have a physical CBSA presence. Commercial services for these de-staffed offices are provided by larger offices, referred to as a hub or a central office. Importers and customs brokers provide documentation to the CBSA for processing, at the central office via e-Longroom, mail, courier, or fax. Refer to paragraph (41) for a list of EDI exceptions. The central office is responsible for processing paper and EDI release requests, examining shipments, and processing other documentation, when required, on behalf of the IAS site.\n19. Importers or customs brokers needing to conduct business at an IAS location should contact the central office, as indicated in the directory of CBSA offices, should they require assistance. Refer to Inland Alternate Service for a list of offices.\nNon-terminal office\n20. The CBSA does not accept electronic release requests at non-terminal offices (NTOs). Importers or brokers seeking release at these offices must submit the release request in paper format. Please refer to Non-terminal office for a list of NTOs .\nCompliance verification interim accounting documents\n21. The CBSA monitors all release and accounting documents for completeness and accuracy of information. Importers must comply with the statutory or regulatory provisions for release to the same extent as final accounting.\n22. Information is verified at the time of release by the CBSA to ensure it meets all government requirements. For documents submitted through EDI , when an error is detected the CBSA will transmit the reject to the importer or customs broker electronically. For a paper release request, it will be returned for correction with a Form BSF243 (Y50): Reject Document Control (Appendix A) , indicating the reason for rejection. An entry which has been rejected will not be eligible to be released until the CBSA receives the corrected documents or data.\n23. The CBSA will facilitate the release of goods whenever possible and will not delay release requests due to minor errors in the paperwork. However, the BSO retains the right to ask for information to ensure the goods comply with all applicable legislation.\n24. Voluntary disclosure of errors to the CBSA by importers or customs brokers is encouraged at all times. Such disclosure may lead to waiver of penalties and a reduction of interest. For more information on voluntary disclosure, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .\nTimeframes for the release of goods\n25. Goods are eligible for release upon arrival at the final destination in Canada. (i.e., port of destination as indicated on the associated cargo/electronic house bill (eHB) documents).\n26. Shipments will be eligible for release only after all related cargo documents attain “arrived” status. Cargo will be considered arrived in CBSA systems only when the cargo reaches the port of destination specified in the cargo document. Before release can occur, all associated cargo(s) must be accepted and attain arrived status before a release decision (via RNS or eManifest notices) is transmitted to the importer or customs broker. Note: in scenarios where a shipment contains multiple containers, when the first container is arrived, the cargo control number (CCN) (cargo/ eHB ) attains arrived status. 27. Importers or customs brokers seeking release using PARS , or the IID release service options may submit their release to the CBSA as early as 45 days for PARS and 90 days for IID , before the goods have arrived at their final destination (arrived at the customs office of release or related sufferance warehouse) or 40 days after the goods have been reported to CBSA . For paper release on minimum documentation (RMD), importers and brokers can submit up to 45 days pre-arrival and 40 days after report to CBSA . 28. Importers or customs brokers seeking release post-arrival, may use the IID , PARS or CAD after the goods have arrived at their final destination (arrived at the customs office of release or related sufferance warehouse). 29. For more information on the cargo reporting requirements please refer to: Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements , Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements , Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements , Memorandum D3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements and Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements . Proof of release 30. As per Section 31 of the Customs Act , no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of their duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means. 31. For more information on sufferance warehouses and when goods can be removed from a warehouse, refer to Memorandum D4-1-4: Customs Sufferance Warehouses . Documentation requirements for release 32. An importer or customs broker opting to submit interim accounting documentation must provide the following information to the CBSA , regardless if submitting in EDI or paper format: commercial invoice information from a Canada customs invoice or another acceptable supporting document, such as a bill of sale, or both, containing the following: vendor’s name and address consignee/ultimate consignee's name and address purchaser’s name and address (if other than consignee/ultimate consignee): in cases where both a purchaser and a consignee/ultimate consignee are identified on the invoice, the purchaser, not the consignee/ultimate consignee, will be the importer of record where only a consignee/ultimate consignee is listed, the consignee/ultimate consignee will be the importer of record the party identified as the importer at the time of release must be the party identified as the importer at the time of final accounting importer’s BN clients with more than one import-export program account (RM) account must specify the account identifier and enter all 15 characters of the BN (e.g., 123456789RM0003) the name of the importer of record must correspond with the name under which the company registered for its RM account unit of measure and quantity of goods value of the goods and currency of settlement detailed description for each commodity/line item being imported. The description must clearly identify what the goods are, so the CBSA can classify, value and inspect them, if needed 10-digit harmonized system ( HS ) code for each unique commodity/line item when multiple-page paper invoices are presented, all the HS code(s) must also be shown on the first page importers and customs brokers are encouraged to use bar-coded format, if available CSA importers, using interim accounting (e.g., PARS , RMD or IID release options) are exempt from providing HS codes at time of release, unless the goods are subject to other government department (OGD) or participating government departments and agencies (PGA) requirements country of origin of the goods transaction number (bar-coded) for paper format permits, licences, certificates, and/or any other documentation or authorizations required by OGDs / PGAs CCN , as both electronic and paper release documents require that a CCN be provided Release options 33. Several types of release requests are available: (a) IID (b) PARS (c) RMD (d) CAD C-type Integrated import declaration 34. The integrated import declaration (IID) allows importers and brokers to submit interim accounting documentation to CBSA for review and processing to obtain release of goods. The IID can be submitted electronically up to a maximum of 90 calendar days before the goods arrive at the CBSA office of release. One IID document can link up to 999 related cargo control documents using the related CCN , reducing the need for multiple release document submissions. 35. The IID is designed to accommodate the CBSA and PGA data requirements for regulated goods. Importers or brokers will transmit the IID to CBSA and a BSO will review the IID information. Once the BSO has completed their review, the ACROSS system will be updated with a recommendation for whether to release or refer the goods for examination. For regulated goods, information will be verified by the applicable PGA (s) and validated on the importers behalf. 36. In accordance with PGA legislative requirements and/or international agreements, the document image functionality (DIF) allows importers and brokers to transmit paper licences, permits, certificates and other documents (LPCOs) electronically, as images through EDI . Please refer to the D memoranda D-19 Series: Acts and Regulations of Other Government Departments for additional information. Pre-Arrival Review System 37. The Pre-Arrival Review System (PARS) allows importers and customs brokers to submit pre- or post-arrival interim accounting documentation to CBSA to obtain release of goods. The BSO reviews the PARS information, and updates the CBSA systems with a decision to release or refer the goods. PARS can be submitted electronically up to a maximum of 45 calendar days before the goods arrive at the CBSA office of release or 40 days after the goods have been reported. Release on minimum documentation 38. Release on minimum documentation (RMD) allows importers and customs brokers to submit paper interim accounting documentation to CBSA for review and processing to obtain release of goods both pre- and post-arrival, and allows submission of multiple CCNs . RMDs can only be submitted in paper format and only when an exception to EDI applies. Refer to paragraph (41) for a list of exceptions to mandatory EDI . Commercial Accounting Declaration 39. The Commercial Accounting Declaration (CAD) C-type is a customs document used to obtain release and account for imported goods. For more information on this form, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents . Electronic transmission of documentation 40. Importers and customs brokers using interim accounting must transmit their documentation electronically as per guidelines stipulated by the applicable IID ECCRD or ACROSS PRD . Contact the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc .ca for a copy of the ECCRD / PRD . 41. Certain exceptions to the requirement to transmit interim accounting documentation electronically using EDI apply. The exceptions are as follows: goods are subject to the requirements of another government department or agency and the required information cannot be transmitted using the IID the invoice for the release transaction contains more than 999 invoice lines shortages, either entered to arrive or value included there is more than one warehouse sub-location code per release transaction the CBSA has issued a paper Form BSF243 (Y50): Reject Document Control to the importer or customs broker for shipments refused clearance through the Courier Low Value Shipment Program goods are moved into a bonded warehouse for long term storage using the paper RMD (grey wrapper) goods are to be released from a Queen’s warehouse CBSA or client system outages regulated goods qualify for tariff classification 9813 or 9814 (Canadian Goods Returning) Note: paper release package must include both chapter specific Tariff code and 9813/14 goods are to be released at non-terminal offices Paper release requests 42. A paper interim accounting release request will only be accepted if one of the above exceptions apply. An EDI Exception Lead Sheet (Appendix B) must accompany the paper release package indicating the applicable exception. The BSO retains the right to refuse the paper package if it does not meet one of the exceptions listed in paragraph (41). 43. Importers who are not set up to transmit electronic release documentation to the CBSA will be required to submit Form CAD Type C in order to obtain release of their goods. An EDI Exception Lead Sheet is not required when submitting a CAD C-type. 44. For paper submissions of RMD , the documents must be submitted to the CBSA in the following order: EDI exception lead sheet (refer to Appendix B: Exception Lead Sheet) OGD or PGA required documentation (e.g. permits, licences, certificates) CBSA documentation, invoice(s), release information sheet—optional (refer to Appendix C: Release Information Sheet ) and supporting documentation 45. The transaction number or CCN must be in bar coded format on paper release requests submitted to the CBSA . Technical specifications for bar-coded CCNs can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods . 46. When shipments do not arrive within 45 days, documents, paper permits, etc., are returned to the importer or customs broker. 47. Effective April 1, 2024 , customs broker licensing has transitioned from local licensing to a national licensing model. This change allows licensed customs brokers to transact business at any customs office in Canada. Release processing 48. Release requests, whether submitted in EDI or paper formats, are processed in the same manner by the BSO in the ACROSS system and are subject to the same validation, admissibility and risk assessment rules. 49. The exporter/vendor provides information on the goods to be imported to the importer or customs broker, e.g., (weight, quantity etc). Documentation may include an invoice or bill of lading. The importer or customs broker submits a release request to CBSA . If using IID , the importer or broker can submit the release request a maximum of 90 calendar days before the goods arrive at the CBSA office of release. If using PARS (EDI) or RMD (paper), the release request can be submitted a maximum of 45 calendar days before the goods arrive at the CBSA office of release. 50. Cargo will be considered “arrived” in CBSA systems only when the cargo reaches the port of destination specified in the cargo document. Before release can occur, all associated cargo(s) must be accepted and attain arrived status before a release decision (via RNS or ACI /eManifest notices) is transmitted to the importer or customs broker. The sub-location code on the release request (if provided) and the port of destination sub-location code on the associated cargo control documents should match. When the ports match, this will reduce corrections after the goods have been released. 51. The BSO reviews the release request and updates ACROSS with a recommendation whether to release or refer the goods when they arrive, or will make a final decision if the goods have arrived at their final destination in Canada. 52. For importers seeking release at the first point of arrival (FPOA), once the conveyance arrives at the FPOA , all cargo and electronic house bill (eHB) documents associated to the conveyance will be placed in “reported” status. In addition, any cargo or eHB with a port of destination equal to FPOA will be placed in “arrived” status. If the release request is on file and in good standing, the corresponding release or refer for examination notices will be transmitted to all relevant parties, including the importer or customs broker. 53. For importers or customs brokers seeking release in-land at a sufferance warehouse, the warehouse operator will advise the CBSA when the goods have arrived. Once the CBSA accepts and processes the warehouse arrival certification message (WACM), and if the release request is on file and in good standing the corresponding release or refer for examination notices will be transmitted to all relevant parties, including the importer or customs broker, if trade chain partners (TCPs) are signed up to receive these notices. Consolidated release documents 54. Importers and customs brokers are encouraged to utilize the functionality available on all release requests that consolidate (group together) imported shipments by the same importer, within the same release document. 55. Multiple shipments with multiple CCNs can be accommodated and transmitted to CBSA using a single release request if managing shipments in such a manner is beneficial to the importer or customs broker. Consolidated release requests grouped together into a single release request reduce the number of EDI transmissions and simplify the processing at time of release. All pertinent invoice/release data requirements remain the same, regardless of whether the release request is consolidated or not. 56. It's important to structure release requests so that the CBSA can clearly determine which invoices and commodities are related to which shipments in multi-shipment consolidated scenarios. 57. The commercial stream can accommodate both commercial and casual (non-commercial) goods using the IID or PARS electronic release service options. However, commercial and causal goods should not be transmitted within the same release transaction, even when being imported by the same importer. 58. Invoice data (please refer to paragraph 32 for more information) for EDI or paper is required for commercial or casual goods imported using the commercial stream. The entity to whom the goods are consigned, often called the end user or ultimate consignee, must be included if different from the importer/owner accounting for the goods. The IID was developed with these considerations in mind and can accommodate several different approaches to providing the required information. For example, importers or customs brokers can group ultimate consignee by commodity or list each commodity and ultimate consignee separately, all within the same invoice, or provide ultimate consignee at the invoice level for multiple commodities. 59. At time of release, if an entity exists, other than the importer or owner, where the goods will be delivered, that entity name and address (as ultimate consignee) must be provided to the CBSA . This information will ensure the CBSA can properly determine who caused the goods to be imported and their final destination in Canada. The CBSA will use this information to complete a risk assessment, compliance verification and determine admissibility on behalf of OGDs / PGAs . 60. The IID and PARS release service options allow up to 999 invoice lines to be transmitted electronically, if imported by the same importer, and captured in a single release document. More information on the IID or other release option limitations can be found in the applicable ECCRD or PRD . Courier Low Value Shipment Program rejects 61. Goods imported through the Courier Low Value Shipment (CLVS) Program, that are removed post-arrival by the CBSA from the cargo/release list, must be submitted as a paper release request or accounting package (CAD) to the CBSA office that issued the reject notice. An EDI Exception Lead Sheet (Appendix B) must accompany the paper release request. Note: when submitting the paper release package and EDI Exception Lead Sheet, the importer or broker is encouraged to include a copy of the Y50 with the paper package, to reduce delays and ensure smooth operational processing. 62. Should a CLVS Program participant identify that a shipment no longer qualifies for report and release privileges under the CLVS Program prior to the shipment's arrival in Canada, there is an obligation to provide ACI /eManifest pre-load/pre-arrival data to the CBSA within specified advance timeframes. In addition, an electronic release or accounting package (CAD) must also be submitted. 63. For more information on the CLVS program, refer to Memorandum D17-4-0: Courier Low Value Shipment Program . Postal importations (commercial goods exceeding $3,300 Canadian dollars) 64. In the case where commercial goods have been imported through the mail stream and the value for duty exceeds $3,300 Canadian dollars (CAD), the importer or customs broker can obtain release of the goods by presenting the appropriate documentation to a CBSA office or submit an electronic release request to CBSA using “E14-” as the carrier code in the cargo control number (CCN) field. This will ensure a related cargo document is not required to release the shipment. Where the importer has posted the required security for release prior to payment privileges, electronic release is permitted. Once the release documentation has been approved, the CBSA commercial office advises the applicable International Mail Centre to release the mail shipment to the Canada Post Corporation (CPC) for delivery. 65. For more information on postal processing, including accounting instructions for commercial goods exceeding CAD $3,300, refer to Memorandum D5-1-1: International Mail Processing . Customs self-assessment program 66. Customs self-assessment (CSA) streamlines the import process for pre-approved Canadian importers by using their internal business systems and processes in place of the traditional customs process. Under CSA , most elements of the import process from release, accounting, adjustment and payment of duties are modified. 67. CSA -approved importers may use IID or PARS service options for release when goods/carriers do not qualify for the CSA process. Exceptions to mandatory EDI are listed in paragraph 41 and apply to CSA importers. 68. For more information on CSA , refer to Memorandum D23-3-1: Customs Self-Assessment Program for Importers . Temporary importations 69. Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit and Memorandum 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods outline the documentation requirements for goods temporarily imported into Canada. Returning Canadian vehicles 70. Canadian goods returning to Canada, (including Canadian registered vehicles), from a foreign country are considered an importation by the CBSA . 71. If the vehicle is being transported back to Canada by someone other than the importer/owner, the Canadian resident may utilize the services of a customs broker to release and account for their vehicle as Canadian goods returning using tariff code 9813/14, and any other goods contained therein. A broker may submit an EDI PARS release request to CBSA for the purposes of getting release of the vehicle. Note: the IID should not be used to release returning Canadian vehicles. One invoice line is to be used for the Canadian registered vehicle and additional lines for additional goods. The hand carried goods (HCG) release process may be utilized depending on the individual who is transporting the vehicle, or when the vehicle is being driven back to Canada by a third party service provider (e.g. drive-away company) that is not a commercial carrier. Refer to paragraphs (113-121) for more information on the HCG release process. 72. If the importer/owner hires a transportation company (carrier) to provide transport of the vehicle back to Canada, the importer/owner may utilize the services of a customs broker. However, the HCG release process may not be used, as ACI (cargo and conveyance) information will be required and the release request must be linked to the cargo document. For more information on returning Canadian vehicles, see Vehicles transported back to Canada from the U.S. by commercial carrier . Form C6: Permission for Special Purposes 73. A CBSA Regional Director General may authorize a paper Form C6: Permission for Special Purposes in the following situations: to allow raw leaf tobacco to be delivered directly to a licensed packer or licensed manufacturer to determine the standard weight prior to preparation of the final accounting to allow imported spirits to be delivered directly to a distillery to determine the quantity and strength prior to preparation of the final accounting to obtain release of imported bulk cargoes, which have to be weighed or gauged prior to preparation of the final accounting documentation allow an importer or customs broker to open a parcel in a warehouse to get documents that are needed to obtain release of goods 74. The importer or customs broker should state on the form why permission is required before submitting it to the local CBSA office. Note: Form C6 should not be used for scenarios other than those provided above. Corrections to interim accounting documents using Form A48 75. Importers and customs brokers submitting interim accounting documentation to CBSA must present true, accurate and complete information. However, when errors occur, the CBSA will accept corrections to certain data elements using Form A48: RMD Correction. 76. Form A48 can only be submitted after release, but prior to final accounting (CAD). 77. Form A48 can be used to correct any interim accounting document, including IID and PARS , as well as a paper RMD . 78. Form A48 can only be used to correct the following data elements: importer BN transaction number CCN container number(s) 79. The CBSA will only process a Form A48 that contains the proper supporting documentation. Importers or customs brokers are encouraged to submit Form A48 to the CBSA as soon as the error is discovered to avoid the possibility of late accounting penalties. Corrections to importer business number using Form A48 80. A change to the business number (BN) after the goods have been released poses a higher level of concern to the CBSA . Such requests may result in additional questioning regarding why the error occurred. In addition to Form A48, a waybill, purchase order, commercial invoice (not Canada Customs Invoice) or a similar document which clearly establishes that the claimant is the true importer of record, must be presented as supporting documentation. Note: the CBSA will not accept a change to the BN if the new BN does not have RPP . 81. The A48 is not to be used for changes to the importer BN once final accounting has been submitted to the CBSA . For procedures on corrections to the importer BN after final accounting, please refer to Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes . Corrections to transaction numbers using Form A48 82. A completed Form A48 from the proper customs broker responsible for the accounting will be required. The A48 must be signed by both customs broker managers (or supervisor/senior staff person) and attached to a hard copy paper release package or CAD Type C entry, submitted through the CARM portal. The original date of release will be used as the date of release for the corrected transaction. Sub-agents acting on behalf of another customs broker must ensure they provide the primary customs broker’s bar coded transaction number. Corrections to cargo control number, container number(s) using Form A48 83. When providing a correction to the CCN (s), the client must provide the corrected CCN (s) on Form A48. A paper copy of the cargo control document can be provided. The correct CCN (s) and/or container number(s) must be in a valid cargo status for purposes of release. 84. The IID does not contain a container number(s) data element. Importers or brokers cannot send this data element when submitting the IID to CBSA and therefore form A48 should not be submitted to CBSA for the purposes of correcting container numbers on the IID , as the IID does not contain this field. Corrections to the customs office of release or sub-location code using Form A48 85. The CBSA will only accept corrections to the office of release or sub-location code in exceptional circumstances, (e.g., system outages). Importers or brokers can present an unaltered EDI RNS released message to show proof of release to a warehouse operator, in the event the goods were released by the CBSA, but the warehouse where the goods are physically located did not receive a copy of the RNS released message. 86. If the warehouse operator has concerns that the RNS released message may be fraudulent, verification can be completed electronically using the RNS Status Query message with the Cargo Control Number ( CCN ) or transaction number. This will provide the status of the shipment. They can also contact the appropriate CBSA office. However, warehouse operators are encouraged to perform the verification electronically. Corrections to invoice information 87. Form A48 is not to be used to make corrections to invoice information. 88. Importers and customs brokers can make electronic corrections to invoice information using the IID , up until the IID has been released by the CBSA . Corrections to invoice information can be completed using the “amend” function after arrival, but before release and is only available on the IID . Details on the amend function can found in the IID ECCRD . PARS corrections to invoice information can be completed electronically up until the associated cargo has attained reported/arrived status. 89. If a correction is required to invoice data after release and before final accounting, the importer or broker must submit a paper RMD release package (in a salmon wrapper) with the correction(s) highlighted. The same transaction number should be used as the original release. The BSO will cancel the original transaction and enter the new information based on the paper RMD release package presented. Corrections after final accounting 90. Changes requested to interim accounting after final accounting (CAD) has been submitted will only be considered in circumstances where the goods are still under CBSA control in a sufferance warehouse (e.g., changes to CCN , sub-location code or container number). If accepted, the importer or broker must submit a paper RMD release package (in the salmon wrapper) with the original transaction number and the correction(s) highlighted. 91. Depending on the correction, an RNS message and/or ACI /eManifest notice may be generated by CBSA for the client and the applicable sufferance warehouse. Cancelling a release request 92. Importers or customs brokers can electronically cancel a release request at any time before the associated cargo(s) linked to the release request have been reported to CBSA . Once the related cargo/ eHB documents have attained reported/arrived status, the release request becomes locked by the CBSA and can no longer be amended. 93. Importers or customs brokers seeking to cancel a release request after the associated cargo documents have been reported or arrived must do so by requesting a cancellation in writing on a company letter head to the customs office where the goods were released, explaining the reason for the cancellation. Similarly, if the release request has been released, but a CAD has not been submitted, the same procedures apply. 94. In cases where a cancellation to a release request has been requested after final accounting has been submitted, consideration to this request will be given depending on the circumstances. Release rejected, not on file or not yet reviewed 95. If the shipment has arrived at destination and the warehouse operator has submitted a WACM , a small delay can be expected until the BSO reviews the transaction(s) and makes a release or refer decision. In most cases, the shipment is released with little delay. 96. When a shipment arrives at its final destination (as stipulated in the cargo/ eHB document) and the release request is not on file, the goods will be held until the release request is submitted and processed accordingly. In the highway mode, cargo/ eHB which have attained arrive status at the FPOA are normally released when a release request is on file and in good standing. If the importer or customs broker failed to submit the release request the goods may not be released at FPOA (this scenario is commonly referred to as Failed PARS ). The carrier and importer/customs broker have two options to have the goods released. The goods can be held at the FPOA until the release request is submitted and processed by the CBSA The shipment can be moved to an in-land location for release at a sufferance warehouse. If the goods are moved in-land the carrier should notify the importer or customs broker of the change in location of the release office 97. In cases where a shipment arrives and the release request is in a reject status, the onus is on the importer or customs broker to make the correction before release can occur. A note is often provided in the reject message identifying the cause of the reject and the corrective actions that must be taken. Split shipments: Air mode 98. Please refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements for information regarding split shipments in the air mode. Short-shipped goods 99. Goods are ”short-shipped” when the quantity of goods originally reported to the CBSA is different from that received by the importer or customs broker. There are two short shipped situations that may occur: the total number of packages originally reported does not match the number of packages received by the consignee or importer. These short-shipped goods can be documented on an enter to arrive (ETA) release request the number of articles originally reported as contained in a package does not match the contents of the package. These short-shipped goods can be documented on a value included (VI) release request 100. Goods cannot be released under ETA and VI release options when: the importer or customs broker is aware that the entire quantity of the goods reported on the invoice will not be in the shipment when it arrives in Canada the BSO finds that the quantity reported does not match the quantity found during examination of the goods the goods are reported to be on back-order the goods are bonded warehouse shortages. Refer to Memorandum D7-4-4: Customs Bonded Warehouses 101. A full shortage occurs when the entire shipment was never delivered to the importer. In this situation, the entered to arrive (ETA)/value included (VI) process should not be used. Instead, full shortages will be processed as a separate and unique importation, requiring the importer or customs broker to submit a new release request. In the scenario where the original transaction has attained released status, but has not yet been acquitted (final accounting has not been submitted), the importer/broker may request to cancel the original transaction. If the original transaction has been acquitted, the importer or customs broker must request a refund. Short-shipped goods processing 102. ETA and VI shipments must be presented as paper release requests only, regardless of the service option used for the original release request. 103. If a shortage is discovered after release but before final accounting, the importer or customs broker has two options: to account for the total quantity and have the balance of the goods released as an ETA or VI when they arrive to provide the CBSA with evidence of the shortage with the final accounting document and account for the goods on hand only. When the remaining goods arrive, they should not be reported as a shortage. Instead, standard release procedures will apply 104. When goods are released as an ETA or VI , the accounting time limits will start on the date of release of the first shipment. 105. If the shortage is discovered after final accounting, either the balance of the short-shipped goods may be released as an ETA or VI , or a claim may be made for a refund if the importer does not expect the goods to be delivered at a later date. To obtain a refund, a claim, with evidence of the shortage, must be submitted to any CBSA office in the region where the goods were released. Memorandum D6-2-3: Refund of Duties contains further information on refund procedures. Short-shipped goods documentation 106. The documents required to release short-shipped goods as ETA are: one copy of the documentation supporting the claim for the shortage, (e.g., a shipping order or letter from the shipper/carrier, vendor or manufacturer indicating that the goods were not shipped) Reference to the original cargo control document (CCD) including the CCN , and the CCN for the new CCD . When more than one carrier is involved, a loading sheet from the original carrier is required to substantiate the shortage. Note: ACI (cargo and conveyance) data is required for all ETA shipments two copies of the invoices covering the original shipment. This invoice should contain the following information: importer BN transaction number of the original shipment notation “ ETA Shortage” indication of which goods were short-shipped original CBSA release office 107. The documents required for short-shipped goods to be released as a VI transaction are: two copies of the original documentation supporting the claim for the shortage reference to the original CCD including the CCN , and the CCN for the new CCD . Ensure a reference to the original shipment in the description field is required. Note: Note: ACI (cargo and conveyance) data is required for all VI shipments two copies of an invoice containing an accurate description of the short-shipped goods. This invoice should contain the following information: importer BN transaction number of the original shipment (a new transaction number is not acceptable) a notation “ VI shortage” name of the original CBSA release office invoice page and line number for the original transaction relating to the short-shipped goods Known short shipments 108. A commodity invoiced as a single transaction may have to be imported in separate loads due to the nature of the shipment. For example, certain machinery, equipment, and large systems such as an oil rig must be shipped in multiple loads over time. In these cases, the entire quantity of goods will be accounted for when the first shipment arrives, and the remainder will be processed on importation as ETA . All the ETA shipments have to be processed within 12 months from the date of accounting of the first shipment. 109. Before the goods arrive, a written request must be submitted to the chief or superintendent at the CBSA office where the first shipment is to be imported. The request should include the following information: reason for shortage name and BN of the importer name of the exporter unit of measure and quantity of goods value of the goods harmonized system tariff number detailed description of the goods country of origin number of ETAs estimated date(s) of arrival including the completion date 110. If the request is approved, the CBSA will send a letter of authorization to the importer or customs broker and retain the information pending arrival of the first shipment and all ETAs . 111. For the first shipment, the importer or customs broker must submit a paper release request with the letter of authorization to the designated CBSA office. Known short shipments documentation 112. The documents required for this type of ETA release are: a copy of the letter of authorization Reference to the CCD , including the CCN Note: ACI (cargo and conveyance) data is required for all ETA shipments two copies of the invoice(s) covering the original shipment containing the following information: importer BN transaction number of the original shipment name of the original customs release office notation “ ETA Shortage” actual quantity being released Hand-carried goods release process 113. The hand-carried goods (HCG) release process provides importers and customs brokers with the option of using PARS , IID , or paper RMD release options in order to obtain release of commercial goods being transported to Canada by an individual who is not a carrier. Note: HCG release requests must be submitted electronically unless an EDI exception applies. 114. The HCG release process is applicable to all modes for qualifying shipments and may be used as an alternative release option to submitting a paper CAD Type C. 115. Release must occur at FPOA . In-bond shipments are not eligible for the HCG release process. Qualifying shipments authorized to use the hand-carried goods release process 116. Commercial shipments qualifying for release using the HCG release process are strictly limited to shipments being transported by an individual who does not meet the definition of a “carrier.” Examples of qualifying shipments include: Commercial goods carried by paying passengers on board traveller commercial conveyances (bus, taxi, plane, ship, ferry, etc.) Commercial goods being transported by and accounted for at the FPOA by the owner of a business, or an employee, driving a “not for hire,” conveyance Commercial shipments being imported into Canada by any individual who does not meet the criteria of “carrier” and who is not required under regulations to have, use and maintain a valid CBSA -issued carrier code Commercial vehicle or conveyance being imported into Canada where a non-carrier is driving the vehicle into Canada (e.g., where the conveyance is the good being imported, e.g., dealer, drive-away company) Importation of new Canadian aircraft Canadian aircraft returning to Canada after having been repaired abroad and to account for those repairs Non-Canadian aircraft temporarily being imported into Canada for repairs Shipments not eligible to use the hand-carried goods release process 117. Shipments transported to Canada by a carrier are not considered hand-carried goods (HCG). As such, the shipment cannot be released using the HCG release process. 118. If the release request doesn't meet the criteria of the HCG release process, the CBSA will reject the release request and the importer or customs broker may have to account for the goods using CAD Type C submitted through the CARM portal. Hand-carried goods carrier codes 119. All release requests require a CCN (assigned by the importer or their customs broker) to be accepted in ACROSS . In order to facilitate the release of qualifying shipments under the hand-carried goods (HCG) release process using any release option, mode-specific HCG codes have been designated. The importer or customs broker seeking to use the HCG release process will use the applicable 4-character HCG code in order to assign the required CCN needed to process a release request. The mode-specific HCG codes are shown below: Mode-specific HCG code Mode of import/transport Release option HCGA Air PARS - EDI , IID , paper RMD or CAD Type C HCGM Marine PARS - EDI , IID , paper RMD or CAD Type C HCGH Highway PARS - EDI , IID , paper RMD or CAD Type C HCGR Rail PARS - EDI , IID , paper RMD or CAD Type C 120. For purposes of the HCG release process only, the HCG CCN is not required to be in bar coded format. Handwritten HCG CCNs will be accepted provided they are legible. Technical specifications for bar-coded CCNs can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods . 121. Paper RMD release requests will only be accepted if the shipment is excluded from mandatory EDI . Exceptions to mandatory EDI are listed in paragraph 41. Appendix A: Form BSF2Y3 (Y50)—Reject Document Control Figure 1: Text version This Protected B form is issued by the Canada Border Services Agency. The top of the form has sections to note: the transaction or cargo control number whether the entry was returned for correction or has been corrected the CBSA office the importer Next, the form provides selections for administrative and enforcement rejection. Reasons for administrative rejection: illegible data incomplete documentation coding errors duplicate cargo control number location of goods not indicated business number duplicate transaction number incomplete description of goods container number missing other Reasons for enforcement rejection: certificates/permits required marking origin of goods description/quantity/value other government department examinations other Finally, the form has sections for the border services officer and/or importer to provide remarks and sign. Appendix B: Exception Lead Sheet Figure 2: Text version Sample template of an EDI exception lead sheet to be used when a commercial shipment has been identified as an exception to mandatory EDI . The top of the form has sections to note: the transaction number date the importer/broker Next, the form provides selections the reason for exception. Reasons for exception: Invoice lines in excess of 999 lines goods being released from a Queen’s warehouse Courier Low Value Shipment rejected (Y50) from Consist Sheet bonded warehouse RMD (grey wrapper) release request is submitted to a non-terminal office more than one warehouse sub-location code OGD Paper Permit or Certificate required (no EDI option available) system Outage shortages, entered to arrive, value included, provisional, etc. (where there is no EDI option) regulated goods qualifying for tariff classification 9813 or 9814 (Canadian Goods Returning) other Finally, the form has sections for importer and/or broker to provide remarks. Appendix C: Release Information Sheet Figure 3: Text version Sample template of an release information sheet (optional) to be included in a paper release package. The form has sections to note: company logo section for official use the transaction number importer/exporter business number number of invoice pages the importers name miscellaneous use References Consult these resources for further information. Applicable legislation Customs Act , sections 31, 32, 33, and 35 Related D memoranda Memorandum D 1-2-1: Special Services Memorandum D 1-7-1: Posting Security for Transacting Bonded Operations Memorandum D 3-1-1: Policy Respecting the Importation and Transportation of Goods Memorandum D 3-2-1: Air Pre-arrival and Reporting Requirements Memorandum D 3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements Memorandum D 3-4-2: Highway Pre-arrival and Reporting Requirements Memorandum D 3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements Memorandum D 3-6-6: Rail Pre-arrival and Reporting Requirements Memorandum D 4-1-4: Customs Sufferance Warehouses Memorandum D 5-1-1: International Mail Processing Memorandum D 6-2-3: Refund of Duties Memorandum D 7-4-4: Customs Bonded Warehouses Memorandum D 8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit Memorandum D 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods Memorandum D 11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D 17-1-5: Registration, Accounting and Payment for Commercial Goods Memorandum D 17-1-8: Release Prior to Payment Privilege Memorandum D 17-1-10: Coding of Customs Accounting Documents Memorandum D 17-2-3: Importer Name/Account Number or Business Number Changes Memorandum D 17-4-0: Courier Low Value Shipment Program Memorandum D 19 Acts and Regulations of Other Government Departments Memorandum D 23-3-1: Customs Self-Assessment Program for Importers Superseded D memoranda D17-1-4 dated October 21, 2024 Issuing office Exporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Contact us Border information services",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Appendix A: Form BSF2Y3 (Y50)—Reject Document Control",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 1: Text version This Protected B form is issued by the Canada Border Services Agency. The top of the form has sections to note: the transaction or cargo control number whether the entry was returned for correction or has been corrected the CBSA office the importer Next, the form provides selections for administrative and enforcement rejection. Reasons for administrative rejection: illegible data incomplete documentation coding errors duplicate cargo control number location of goods not indicated business number duplicate transaction number incomplete description of goods container number missing other Reasons for enforcement rejection: certificates/permits required marking origin of goods description/quantity/value other government department examinations other Finally, the form has sections for the border services officer and/or importer to provide remarks and sign.",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Appendix B: Exception Lead Sheet",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 2: Text version Sample template of an EDI exception lead sheet to be used when a commercial shipment has been identified as an exception to mandatory EDI . The top of the form has sections to note: the transaction number date the importer/broker Next, the form provides selections the reason for exception. Reasons for exception: Invoice lines in excess of 999 lines goods being released from a Queen’s warehouse Courier Low Value Shipment rejected (Y50) from Consist Sheet bonded warehouse RMD (grey wrapper) release request is submitted to a non-terminal office more than one warehouse sub-location code OGD Paper Permit or Certificate required (no EDI option available) system Outage shortages, entered to arrive, value included, provisional, etc. (where there is no EDI option) regulated goods qualifying for tariff classification 9813 or 9814 (Canadian Goods Returning) other Finally, the form has sections for importer and/or broker to provide remarks.",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "Appendix C: Release Information Sheet",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 3: Text version Sample template of an release information sheet (optional) to be included in a paper release package. The form has sections to note: company logo section for official use the transaction number importer/exporter business number number of invoice pages the importers name miscellaneous use",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-4-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-4",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\nCustoms Act , sections 31, 32, 33, and 35\nRelated D memoranda\n- Memorandum D 1-2-1: Special Services\n- Memorandum D 1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D 3-1-1: Policy Respecting the Importation and Transportation of Goods\n- Memorandum D 3-2-1: Air Pre-arrival and Reporting Requirements\n- Memorandum D 3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\n- Memorandum D 3-4-2: Highway Pre-arrival and Reporting Requirements\n- Memorandum D 3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements\n- Memorandum D 3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum D 4-1-4: Customs Sufferance Warehouses\n- Memorandum D 5-1-1: International Mail Processing\n- Memorandum D 6-2-3: Refund of Duties\n- Memorandum D 7-4-4: Customs Bonded Warehouses\n- Memorandum D 8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- Memorandum D 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods\n- Memorandum D 11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D 17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D 17-1-8: Release Prior to Payment Privilege\n- Memorandum D 17-1-10: Coding of Customs Accounting Documents\n- Memorandum D 17-2-3: Importer Name/Account Number or Business Number Changes\n- Memorandum D 17-4-0: Courier Low Value Shipment Program\n- Memorandum D 19 Acts and Regulations of Other Government Departments\n- Memorandum D 23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memoranda\nD17-1-4 dated October 21, 2024\nIssuing office\nExporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate\nContact us\nBorder information services",
+    "history": "",
+    "last_amended": "2025-12-15",
+    "current_to": "2025-12-15",
+    "citation": "Memorandum D17-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1 \n\nMemorandum D17-1-5: Accounting for Commercial \nGoods \nISSN 2369-2391 \nOttawa, October 21 2024 \nThis memorandum outlines the policies and procedures to account for commercial goods. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: How to account for commercial goods imported into Canada; submitting a \nCustoms Accounting Declaration (CAD); account statements and billing; penalties for late \naccounting and how to appeal them; correcting, adjusting or withdrawing a CAD. \nKeywords: CARM, Customs Accounting Declaration (CAD), commercial importation, \naccounting, customs broker, business number, transaction number. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Using a customs broker \no Business number requirements \no Transaction number \no Submitting a CAD \no Submitting a paper CAD \no Accounting for commercial goods in the postal stream \no Master Provisional Entries \no Accounting for Continuous Transmission Commodities (CTCs) \no Account statements and billing \no Late accounting \no Late accounting penalty reviews \no Corrections \no \n\n2 \n\no Adjustments \no CAD withdraw requests \no Record-keeping requirements \n Appendix A: Locations with CARM Client Portal (CCP) access \n Appendix B: Commercial Accounting Declaration (CAD) accounting, statement and \nbilling examples \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis D-memo has been revised to: \na) Move policies and procedures for the payment of duties and taxes on imported \ncommercial goods to Memorandum D17-5-1: Payment of Duties and Taxes on Imported \nCommercial Goods. \nb) Reflect changes resulting from the implementation of Release 3 of the CBSA \nAssessment and Revenue Management Project (CARM): \ni. Replacing Form B3-3: Canada Customs Coding Form, and Form B2: Canada \nCustoms—Adjustment Request, with the Commercial Accounting Declaration \n(CAD). \nii. Harmonizing the high value and low value accounting time limits. \niii. Changing the billing period and payment due dates. \niv. Adding a new accounting correction process. \nv. Changing the adjustment process. \nvi. Electronic filing of the final accounting using the new CARM Client Portal (CCP), \nApplication Programming Interface (API) or Electronic Data Interchanged (EDI). \nvii. Applying Late Accounting Penalties (LAPs) automatically when a CAD is not \nreceived within the prescribed time limit. \nDefinitions \nBusiness number (BN) \nA 9-digit numerical Canada Revenue Agency (CRA) registration number used to uniquely \nidentify businesses when dealing with the federal, provincial and municipal governments. \n\nBusiness number import/export account (BN15) \nA 15-digit CRA registration number, made up of the BN and a six digit alpha-numerical \nnumber, used to uniquely identify businesses’ import/export accounts. \n\nCARM Client Portal (CCP) \n\n3 \n\nA self-service online tool that facilitates the accounting and revenue management processes with the \nCBSA. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Commercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3. It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCommercial goods \nGoods imported to Canada for sale or for any industrial, occupational, commercial, institutional \nor other like use. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of Parliament. \n\nCustoms broker \nAn individual, partnership, or corporation that acts as an agent to transact business with the \nCBSA on behalf of the owner or importer of goods. While for most purposes, any agent may \nrepresent a client when transacting business with the CBSA, only a licensed customs broker \nmay account for goods and pay duties under section 32 of the Customs Act as the agent for \nthe owner or importer of the goods. \n\nDaily Notice (DN) \nAn electronic statement that reflects all transactions posted on an importer’s or broker’s \naccount on a specific date. DNs are delivered daily via Electronic Data Interchange (EDI). \n\nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs \nTariff, the Excise Tax Act, the Special Importation Measures Act, and any other Act of \nParliament. However, for the purposes of some sections and articles of the Customs Act, the \nterm \"duties\" does not include taxes applied under Part IX of the Excise Tax Act (i.e., the \nGST). This means that requests to refund duty do not refund GST. \n\nUnder the Customs Tariff, duties include duties and taxes levied on imported or exported \ngoods, except for the duties and taxes provided for in sections 53, 55, 60, 63, 68, or 78, or the \ntemporary duties levied under any of sections 69 to 76. \n\n4 \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nGoods and services tax (GST) \nA federal tax levied on all products and services imported into Canada and/or supplied in \nCanada, except for those exempted by the Excise Tax Act (Schedule VII). \n\nGoods \nAny item or part thereof imported into Canada subject to the control of customs, including \nconveyances, animals and any document in any form. \n\nForm BSF946, Exception Commercial Accounting Declaration \nThe paper customs accounting declaration that is to be submitted in exceptional \ncircumstances, as per section 2.2(2) of the Accounting for Imported Goods and Payment of \nDuties Regulations. \n\nHigh-value shipment (HVS) \nA shipment of goods with an estimated value for duty exceeding $3,300 Canadian dollars. \n\nImporter ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The person or entity who causes goods to be imported and is responsible for accounting for \nthose goods and paying applicable duties and taxes. \n\nInterim accounting \nA method of accounting to obtain the release of goods by importers with Release Prior to \nPayment (RPP) Privileges. Subsection 32(2) of the Customs Act makes it possible to grant the \nrelease of goods before the final accounting, based on the submission of prescribed minimum \ndocumentation. Release is granted on condition that certain requirements are met, that a \nCommercial Accounting Declaration will be presented and that duties and taxes will be paid \nwithin the prescribed timeframes. Financial security must be posted in order to use this interim \naccounting process. Duties and taxes must be paid no later than 10 weekdays (defined as \nMonday to Friday, inclusive of holidays) after the 17th of the calendar month. \n\nLow-value shipment (LVS) \nA shipment of goods, except for a postal shipment, with an estimated value for duty not \nexceeding $3,300 Canadian dollars. \n\n5 \n\nLate accounting penalty (LAP) \nA penalty is automatically applied to the business number import/export program account \n(BN15) that is on release for goods that are not accounted for within the prescribed time limit. \n\nRelease \nThe authorized removal of goods from a CBSA office, a sufferance or bonded warehouse, or a \nduty-free shop (in the case of exports) for use in Canada. \n\nRelease on minimum documentation (RMD) \nAn interim accounting release option that permits importers and couriers with valid financial \nsecurity to obtain release of goods based on minimal documentation. \n\nRelease Prior to Payment (RPP) Privilege \nA privilege that entitles importers or brokers who posted financial security to: \n\na) obtain release of goods from the CBSA based on minimum documentation (RMD). \nb) defer submission of final accounting. \nc) defer payment of duties and taxes. \n\nStatement of Account (SOA) \nAn electronic accounting statement for importers that is issued on a monthly basis. The SOA \ndisplays account balances for a billing period and includes a daily summary of accounting \ntransactions due on the payment due date. \n\nTransaction number \nA 14-digit number appearing on interim accounting, the CAD, and on other supporting \ndocuments used for the accounting and release of goods. The transaction number is used for \nidentification and control purposes. It may be generated by the CBSA or provided by the \nimporter or broker, if the importer or broker has an account security number. \n\nVersion management \nCARM’s ability to track changes to the CAD by saving new versions with a new number (in \nsequential order). All versions can be reviewed on the CCP. \n\nWeb service (API) \nAn application programming interface that facilitates the accounting and revenue management \nprocesses with the CBSA. \n\n6 \n\nGuidelines \n1. An importer or their broker must submit a Customs Accounting Declaration (CAD) to assess ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "duties and taxes, and to account for goods imported into Canada to satisfy the legislative \nobligation under the Customs Act and other legislation and regulations administered by the \nCBSA. \n\n2. The CAD replaces Form B3: Canada Customs Coding Form, and version management of \nthe CAD replaces Form B2: Canada Customs - Adjustment Request. The result is an \nautomated accounting declaration record. \n\n3. This memorandum provides policies and procedures to prepare and submit CADs using the \nCARM system. For step-by-step instructions on how to register in CARM in order to be \nable to submit a CAD, see CARM Client Portal onboarding documentation. \nUsing a customs broker \n4. Importers can submit their CAD directly to the CBSA via CCP or they may authorize a \nlicensed customs broker to submit the CAD on their behalf. \n\n5. A customs broker may submit a CAD on behalf of an importer if they have been granted a \nDelegation of Authority (DOA) by the importer in the CARM Client Portal (CCP). For more \ninformation on using a customs broker and the DOA, refer to Memorandum D1-6-\n1: Authority to Act as Agent. For the steps on how to delegate authority to a service \nprovider to access the CCP, see User Guide—Delegation of Authority in the CARM Client \nPortal. \n\n6. Fees imposed by customs brokers are not regulated by the CBSA. Although Importers may \nuse a customs broker to transact business with the CBSA, importers are ultimately \nresponsible for the accounting documentation, payment of duties and taxes, and \nsubsequent adjustments. \nBusiness number requirements \n7. To transact business with the CBSA, a commercial importer requires a business number \n(BN) with an import/export account identifier (RM), also referred to as a BN15. All release \nand accounting documents for commercial importations must show a valid and correct \nBN15. \n\n8. For more information on how to register for a business number or an importer/exporter \nprogram account identifier, refer to the CARM Client Portal onboarding documentation. \n\n9. Accounting using a customs broker BN15 cannot be used, except under the following \ncircumstances: \n\n7 \n\na) Importation of high-value non-commercial (casual) goods – A customs broker \nmay use their BN15 to account for non-commercial goods cleared through the \ncommercial stream on behalf of a casual importer. \n\nb) Convention and trade shows – A customs broker may use their BN15 to account \nfor the temporary importation of trade show and convention goods on behalf of \nimporters. \n\nc) Auction house importation – A customs broker may use their BN15 to represent \nand account for auction house importations on behalf of importers who are not \nregistered in the CCP or who have not obtained a BN15. \n\n10. Please note that additional uses of a customs broker BN15 are permitted until October 21, \n2025 as part of the CARM implementation transition measures. For more information on \nthe use of a broker BN15 during this time, refer to Customs Notice 24-27: CARM October ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Implementation – Transition Measures. \nTransaction number \n11. A CAD requires a transaction number, which is a unique 14-digit number, to identify each \nshipment. This transaction number is used to identify shipments at various times \nthroughout the customs process. \n\n12. An importer or their customs broker can provide their own transaction number or have the \nportal generate one for them when submitting the CAD using the CCP. If generating their \nown transaction number, it must start with either the importer’s or broker’s account security \nnumber (ASEC). \n\n13. A transaction number generated by the CBSA will start with five zeros (no ASEC). \nSubmitting a CAD \n14. A CAD may be submitted by an importer or their delegated customs broker electronically \nto the CBSA via one of the following: \n\na) CARM Client Portal (CCP) \nb) Electronic Data Interchange (EDI) \nc) Application Programming Interface (API) \n\n15. The CCP is a self-service online tool that importers and customs brokers can access \nthrough the CBSA’s webpage in order to submit a CAD. To log in into the CCP or to find \nmore information about the onboarding process, please visit the CARM Client Portal. \n\n8 \n\n16. Access to the CCP is also available at some ports and allows importers or their delegated \ncustoms brokers to submit a CAD. A list of offices that provide CCP access can be found \nin Appendix A: Locations with CARM Client Portal (CCP) access. \n\n17. To be able to submit a CAD using EDI or API, an importer or customs broker must fill out \nthe CBSA’s online client support contact form. \n\n18. Importers or customs brokers who need help accessing the CCP or experience technical \nissues submitting a CAD using EDI or through API, should contact the CARM Client \nSupport Helpdesk. \n\n19. When submitting a CAD via the CCP, the maximum lines the system will accept is 1000. \nWhen submitting a CAD via API or EDI, the system can accept larger files, but there is a \nmaximum file size of 50 MB (approximately 10,000 lines). \nType C CAD \n20. Importers without Release Prior to Payment (RPP) privileges, or importers with RPP, but \nwishing to submit accounting at the time of release, are required to submit a Type C CAD. \n\n21. This can be prepared in advance, offsite, or at a CBSA office (where available) using the \nCCP. A Type C CAD cannot be submitted via EDI or API. \n\n22. Importers or brokers submitting a Type C CAD can use a CBSA generated transaction \nnumber that starts with five zeros, or provide their own transaction number starting with a \nvalid account security number. When submitting a CAD using the CCP, the TCP can leave \nthe transaction field blank, and the transaction number will be automatically generated. \n\n23. After submitting a Type C CAD, the importer or customs broker must print two copies of \nthe CAD and assemble the release and accounting package, including the cargo \ndocument (if applicable) and any required permits, certificates, etc. They are to submit the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "release and accounting package to the CBSA office for processing once the goods arrive \nand are available for examination. \n\n24. Upon receipt of the package, the CBSA reviews the documentation and if the decision is \nto release the goods, the status of the CAD is updated to “complete” and the importer or \ncustoms broker is directed to make payment. \n\n25. If the importer has RPP privileges, they can make payment to the cashier or they can \ndefer the payment to the Statement of Account (SOA) payment due date. \nType AB CAD \n26. Importers with RPP privileges, who have their goods released on minimum documentation \n(RMD), are required to submit a Type AB CAD via the CCP, EDI or API. \n\n9 \n\n27. When a Type AB CAD is submitted, the transaction number submitted must match the \ntransaction number used for release. \n\n28. Under CARM, the CBSA no longer makes a distinction between \"high value\" and \"low \nvalue\" shipments in the commercial stream for the purpose of establishing accounting time \nlimits for submitting this information. \n\n29. The Type AB CAD must be accepted by the CARM system within 5 business days from \nthe date that the CBSA releases the goods. The calculation of the accounting period for \nshipments is based on regular business days and does not include Saturdays, Sundays, \nfederal statutory holidays, or provincial civic holidays. \n\n30. The day of release is considered day zero. If the goods are released on a Saturday, \nSunday, or holiday, the accounting period is calculated as if the release occurred on the \nfirst business day after the goods have been released (considered day zero). \n\n31. When a Type AB CAD is submitted electronically it must be received and validated prior to \n11:59:59 PM EST on the fifth day. \n\n32. The submission of the Type AB CAD is considered a draft and the CAD version on file at \n12:00:00 am EST/EDT on the day after the payment due date is considered the final \nversion of accounting. Any changes made to the Type AB CAD between the day it is \nsubmitted and payment due date will be considered a correction. For more information on \nsubmitting a correction, see the Corrections section below. \n\n33. For examples of how the accounting time limits are calculated, see Appendix B: CAD \naccounting, statement and billing dates examples. \nType F CAD \n34. For procedures related to accounting for CLVS goods on a Type F CAD, consult \nMemorandum D17-4-0: Courier Low Value Shipment Program and Memorandum D17-1-\n10: Coding of Customs Accounting Documents. \nType TT CAD \n35. For procedures related to goods accounted for by a CSA importer on a Type TT CAD, \nconsult Memorandum D23-3-1: Customs Self Assessment Program for Importers. \nType V CAD \n36. A Type V CAD is be used to voluntarily account for, and assess duties and taxes on, \ngoods that have entered the Canadian economy without official customs release. \n\n10 \n\n37. A Type V CAD can only be submitted using the CCP. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "38. When a Type V CAD is submitted, the CARM system will post duties and taxes owed and \nassign a payment due date, along with applicable interest based on the date of CAD \nacceptance. Payment is due immediately for importers without RPP. \nWarehouse CAD Types \n39. For accounting procedures involving the movement of goods destined to a warehouse or \nremoved, refer to Memorandum: D17-1-10: Coding of Customs Accounting Documents. \n\na) Customs Bonded Warehouse Receipt – Confirming Entry (Type 10) \nb) Customs Bonded Warehouse Receipt – Obtain Release (Type 10) \nc) Customs Bonded Warehouse Removal for Consumption (Type 20) \nd) Customs Bonded Warehouse Acquittal (Type 21, Type 22) \ne) Customs Bonded Warehouse Transfer (Type 13, Type 30) \nSubmitting a paper CAD \n40. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the \nElectronic Commerce Client Requirements Document, unless the Minister determines that: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out in \nthe Electronic Commerce Client Requirements Document (e.g. CARM outage of a \nsignificant duration); \nb) a natural disaster, a national crisis or any other exceptional circumstance prevents \nor impedes the use of the electronic means or makes using them unreliable; or \nc) it is impracticable for a person, due to circumstances outside of their control, to \naccount for goods by the electronic means. \n\n41. Where a TCP is unable to submit a CAD electronically due these circumstances, a paper \nCAD may be submitted to the port of release using Form BSF946, Exception Commercial \nAccounting Declaration. \n\n42. For instructions on how to complete Form BSF946, refer to Memorandum D17-1-10: \nCoding of Customs Accounting Documents. \nAccounting for commercial goods in the postal stream \n43. High value commercial goods, or goods that are prohibited, regulated or controlled, and \ndelivered via the postal stream must be accounted for using a Type C CAD or a Type AB \nCAD. The Mode of Transport selected is “Postal”. For procedures related to accounting for \ncommercial goods in the postal stream, consult Memorandum D5-1-1, International Mail \nProcessing. \n\n11 \n\nMaster Provisional Entries \n44. In certain situations, the importer/owner or customs broker cannot establish a final value \nfor duty of goods at the time of importation. In such cases, goods may be released under \nthe interim accounting provisions of subsection 32(2) of the Customs Act by obtaining \nauthorization from CBSA Trade Operations, in accordance with sections 14 and 15 of the \nAccounting for Imported Goods and Payment of Duties Regulations. This is referred to as \nthe Master Provisional Entry Process. \n\n45. For procedures related to Master Provisional Entries and authorization process, refer to \nMemorandum D17-1-13: Interim Accounting (Provisional Documentation). ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Accounting for Continuous Transmission Commodities (CTCs) \n46. Continuous Transmission Commodity (CTC) CAD submissions account for and assesses \nduties and taxes on CTCs (i.e. oil, gas or electricity) imported without official customs \nrelease through one of two modes of transport: pipeline or electrical grid. \n\n47. CAD Type AB must specify which of the two modes of transportation is applicable (i.e. \npipeline or electrical grid). \n\n48. Tariff Classification Code(s) quoted must also qualify as a CTC. \n\n49. CTCs imported between the 1st of Month One (1) and the last day of Month One (1) must \nbe accounted for (i.e. a CAD must be submitted and pass validation) by the 24th of Month \nTwo (2). \n\n50. Goods under Chapter 27 of the Customs Tariff (e.g. 2709.00.00 – petroleum oils) may be \nimported through other modes of transportation, such as marine via tankers. In these \ninstances, the goods do not qualify as CTCs and therefore require a cargo manifest, \nrelease, and corresponding CAD. \nAccount statements and billing \n51. The CCP allows importers and customs brokers to view and print CADs immediately \nfollowing submission, as well as view balances and transaction history. \n\n52. In addition, CARM generates a Daily Notice (DN) to reflect all transactions posted on a \nspecific date, as well a monthly Statement of Account (SOA) for a summarized view of \ntransactions for the billing period. \n\n53. The billing period for the SOA includes all goods released on a Type AB CAD between the \n18th of month 1 to the 17th of month 2. It will also include any Type C CADs for goods \nreleased during this period where the importer had RPP privileges and opted to defer \npayment. \n\n12 \n\n54. Payment of the SOA is due 10 weekdays (defined as Monday to Friday and includes \nholidays) after the 17th of the calendar month. \n\n55. Goods accounted after the issuance of the SOA and released within the billing period \n(18th of month 1 to the 17th of month 2) are due on the payment due date of that billing \nperiod. Importers should check their account balances after the issuance of the SOA to \nensure they remit payment for the correct amount. \n\n56. For more information on account statements and payments, see Memorandum D17-5-1: \nPayment of Duties and Taxes on Imported Commercial Goods. \nLate accounting \n57. A $100 late accounting penalty will be automatically applied and a Notice of Penalty \nAssessment will be issued to the BN15 submitted at the time of release, when the \nassociated accounting declaration is not submitted within the prescribed time limit. \n\n58. Importers can view releases that do not have an accounting declaration submitted using \nthe CCP. Late accounting penalties will appear on the SOA for that billing period. \n\n59. The CBSA monitors releases to ensure that accounting is submitted in the prescribed time \nlimits. \nLate accounting penalty reviews \n60. Where circumstances beyond an importer or customs broker's control cause a late ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "accounting penalty (LAP) to be applied, the importer or customs broker can request a \nreview under section 129 the Customs Act. For example: \n\na) CBSA errors such as CBSA systems’ programming or keying errors \nb) CBSA delays such as manual or automated processing delays \nc) Natural or human-made disasters such as floods, ice storms or fire \nd) Death or incapacitation of a key employee responsible for reporting to the CBSA \nsuch as serious illness or emotional stress caused by a death in their immediate \nfamily \ne) Unanticipated civil disturbances or disruptions in services such as \ndemonstrations, terrorism when alternative means of compliance are not readily \navailable \nf) Extraordinary circumstances not covered above such as a client's automated \nsystem being down for extended periods of time \n\n61. Review requests can be made through the CCP. For more information on how to submit a \nreview request, refer to Memorandum D22-1-1: Implementing the Administrative Monetary \nPenalty System (AMPS). \n\n13 \n\n62. A request for review is unlikely to be approved in a case where the penalty resulted from \nneglect or lack of awareness on the part of the importer or customs broker. \n\n63. A request for review is also unlikely to be approved when the importer or customs broker \nhad sufficient time to apply for a review, but chose not, or neglected to do so. Requests will \nbe denied if not received by CBSA within 90 days of the penalty being assessed unless an \nextension of time is granted under s. 129.1 of the Customs Act. For information about \nextensions, see the Appeals and reviews section of the CBSA website. \n\n64. If the SOA has been issued, the importer or customs broker should pay the penalty \namount on the due date. If the request for review is approved, the penalty will be reversed \nand a refund will be issued as a credit to offset debt on the client account. If no debt exists \nto credit against, a disbursement may be made. More information on client account \noffsetting and disbursements can be found in Memorandum D17-5-1: Payment of Duties \nand Taxes on Imported Commercial Goods. If the importer or customs broker chooses not \nto pay the penalty amount and the cancellation is denied, interest will be charged on the \namount of the penalty from the date of issuance. \n\n65. The CBSA will not be able to proactively waive a penalty in the event of a CARM outage \nand it will appear on the importer’s account. When this happens the importer or customs \nbroker should request a review via the CCP and reference the outage notice. \nCorrections \n66. A correction is a voluntary change to declaration information that occurs between the initial \nacceptance of the CAD and 11:59:59 pm EST/EDT on the payment due date. Corrections \nmay result in a change to the duties and taxes owing on the goods imported into Canada. \n\n67. The correction period is only available to importers enrolled in the Release Prior to ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Payment (RPP) Program and to the delegated customs broker that submitted the initial \nCAD on behalf of the importer, where a customs broker was used. \n\n68. A correction may be submitted for fields at the declaration, invoice and commodity levels. \nAll changes require the submission of a Reason Code and supporting remarks. For a list if \nreason codes refer to Appendix A of Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations. \n\n69. Any correction that results in less money owed to the CBSA requires the submission of \nsupporting documentation. Supporting documentation will not be required at the time of \nsubmission of the correction for all other corrections, however it may be requested by the \nCBSA. \n\n70. Corrections may be submitted via CCP, EDI, or API; however any requested supporting \ndocuments can only be attached via the CCP. When submitting supporting documentation, \nthe CCP can accommodate up to 45 MB per file, to a maximum of 150 MB per submission. \n\n14 \n\nOnly 10 files can be submitted at a time. If the TCP needs to submit more than this, they \ncan make multiple submissions \n\n71. If accepted, the submitting party will receive a message with the outcome of the \ncorrections process, including the results of the duties and taxes calculation. The \ncorrection will also be reflected on the importer’s DN and SOA. \n\n72. If the correction is submitted on or after the SOA is issued, the corrected amounts will not \nbe reflected on that SOA, however the corrected amounts will be payable for the current \nbilling cycle. \nAdjustments \n73. The Adjustment Period starts when there is the final version of the CAD on file at 00:00:00 \nEST/EDT on the day after the payment due date according to CARM system time. \n\n74. For more information on adjustments, refer to Memorandum D17-2-1: Adjusting \nCommercial Accounting Declarations. \n\nCAD withdraw requests \n75. Requests to withdraw a CAD can be made in instances where information on the CAD is \nincorrect but cannot be amended using the correction or adjustment processes in CARM. \n\n76. For more information on how and when a withdraw request can be submitted, refer to \nMemorandum D17-2-3: Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests. \n\nRecord-keeping requirements \n77. The CAD is the official invoice and represents an obligation for the duties and taxes owing \non the goods. All corrections, adjustments, audits, and appeals are based on the data \nsubmitted on this document. \n\n78. Record-keeping requirements for imported commercial goods apply to resident and non-\nresident importers, including exporters abroad who ship commercial goods to themselves \nin Canada. Any non-resident importer who registers for a BN15 must receive authorization \nfrom the CBSA to have their books and records maintained outside of Canada or at an \naddress in Canada that relates to them (e.g. customs broker’s office). Information and ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "guidelines on the maintenance of books and records can be found in Memorandum D17-1-\n21: Maintenance of Records in Canada by Importers. \n\n15 \n\nAppendix A: Locations with CARM Client Portal (CCP) \naccess \nAtlantic Region \n1403, Route 95 \nWoodstock Road \nBelleville NB E7M 4Z9 \n\nCentreville \n1449 Route 110 \nRoyalton NB E7K 2E3 \n\nSt. Stephen \n73 Milltown Blvd., P.O. Box 160 \nSt. Stephen NB E3L 2X1 \nQuébec Region \nMontréal International Airport (PET) – Commercial \n2200 Reverchon Avenue, Suite 296 \nDorval QC H9P 2S7 \n\nStanstead \n2, Route 55 \nStanstead QC J0B 3E2 \n\nLacolle Route 15 – Commercial \nRoute 15 \nSt-Bernard de Lacolle QC J0J 1J0 \n\nStanhope – Commercial \n1000, Route 147 \nStanhope QC J1A 2S2 \n\nSt-Armand – Commercial \n10, Route 133 \nSt-Armand de Philipsburg QC J0J 1T0 \n\nMirabel International Airport – Commercial \nBuilding « D » \n11955 Cargo A-6, Room 100 \nMirabel QC J7N 1G3 \n\n16 \n\nMontréal Long Room \n400 Place Youville, 1st floor \nMontréal QC H2Y 2C2 \n\nMontréal Côte-de-Liesse (C.D.L.) \n2200 Reverchon Avenue, Suite 296 \nDorval QC H9P 2S7 \n\nNorthern Ontario Region \nBridge Plaza Building \nHighway 16 \nPrescott ON K0E 1T0 \n\nBridge Plaza Building \n125 Huron Street \nSault Ste. Marie ON P6A 1R3 \n\nPigeon River \nHighway 61, R.R.7 \nThunder Bay ON P7C 5V5 \n\nHill Island \n1000 Island Bridge \nLansdowne ON K0E 1L0 \n\nFort Frances \n101 Church Street \nFort Frances ON P9A 3X8 \nGreater Toronto Area Region \nLester B. Pearson International Airport \nCargo Building \"B\", P.O. Box 40, AMF \nToronto ON L5P 1A2 \nNiagara/Fort Erie Region \nPeace Bridge \n10 Queen Street \nFort Erie ON L2A 6M4 \n\nQueenston Bridge \n14154 Niagara Parkway at Highway 405 \nNiagara on the Lake ON L0S 1J0 \n\n17 \n\nWindsor/St. Clair Region \n\nBlue Water Bridge \nBridge Street, P O Box 640 \nSarnia ON N7T 7J7 \n\nLondon \n2724 Roxburgh Road, Unit 2, \nLondon, ON N6N 1K9 \n\nAmbassador Bridge \n4285 Industrial Drive, P.O. Box 1655 \nWindsor, ON N9C 3R9 \n\nWindsor Tunnel \n310 Hanna Street \nWindsor ON N8X 4W6 \nPrairie Region \nCalgary \nBay 32 \n3033-34th Avenue NE \nCalgary AB T1Y 6X2 \n\nCarway \nHighway 2 \nVia P O Box 699 \nCardston AB T0K 0K0 \n\nCoutts \nHighway 4 \nP.O. Box 220 \nCoutts AB T0K 0N0 \n\nEdmonton International Airport \nArrivals Level \nP.O. Box 9866 \nEdmonton AB T5J 2T2 \n\nEdmonton International Airport \nCommercial Operations \n4th Ave. & Service Road \nP.O. Box 9866 \nEdmonton AB T5J 2T3 \n\n18 \n\nEmerson \nHighway 75 \nEmerson MB R0A 0L0 \n\nNorth Portal – Commercial \nHighway 39 \nNorth Portal SK S0C 1W0 \nPacific Region \nAldergrove \nHighway 13, #10, R.R. 5 \nAldergrove BC V4W 2L8 \n\nBurnaby Warehouse \nUnited Terminals, Room 210 \n7867 Express Street \nBurnaby BC V5A 1S7 \n\nBoundary Bay \n4 – 56th Street \nDelta BC V4L 1Z2 \n\nHuntingdon – Commercial \n2 Sumas Way \nHuntingdon BC V2S 7L9 \n\nKingsgate \nHighway 95 \nKingsgate BC V0B 1V0 \n\nOsoyoos \n202 – 97th Street \nOsoyoos BC V0H 1V1 \n\nVancouver International Airport \n113-5000 Miller Road \nRichmond BC V7B 1K6 \n\nPacific Highway – Commercial office \n28 – 176th Street \nSurrey BC V4P 1M7 \n\n19 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-5-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-5",
+    "marginal_note": "Accounting for Commercial Goods (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Client Services \n503 – 333 Dunsmuir Street \nVancouver BC V6B 5R4 \n\nMetro Vancouver Long Room \n333 Dunsmuir Street \nVancouver BC V6B 5R4 \n\nAppendix B: CAD accounting, statement and billing \nexamples \nThe following example demonstrates the prescribed accounting time limits for the presentation \nof an Type AB CAD when goods are released on minimum documentation on a week day, \nweekend, and a federal statutory holiday. It includes an example on when a late accounting \npenalty (LAP) will be applied if the CAD is not submitted on time, the SOA generation date, \nand the payment due for goods for these example goods. \n\nSunday Monday Tuesday Wednesday Thursday Friday Saturday \n\n1 \nApples \nreleased \n2 \n3 4 Federal \nHoliday \n\nBananas \nreleased \n\n5 \n\n6 7 \nGrapes \nreleased \n8 \n\n9 \n10 11 \nCAD due \nand \nreceived for \napples \n12 \nCAD due for \nbananas and \nreceived \n13 \n\n14 \nCAD for \ngrapes due \nbut not \nreceived \n\n15 \n$100 LAP \napplied for \ngrapes \n16 \n17 \nOranges \nreleased \n18 \nCorrection \nmade to \napples \n19 20 \nCAD \nsubmitted for \nGrapes \n21 22 23 \n\n20 \n\n24 \n\n25 \nSOA \ngenerated \nand \nincludes \napples \n(corrected \nCAD), \nbananas, \nand grapes \n\nCAD due \nand \nsubmitted \nfor oranges \nbut does \nnot appear \non SOA. \n\n26 \n\n27 \nCorrection \nmade to \nbananas \n28 \n\n29 \nPayment \ndue date. \nPayment \nrequired for \napples, \nbananas, \ngrapes and \noranges. \nPayment \namount will \nnot be what \nis shown on \nthe SOA as \ncorrection to \nbananas \nand CAD \nsubmitted \nfor oranges \nafter this. \n30 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nAccounting for Imported Goods and Payment of Duties Regulations \nCustoms Act \nRelated D memoranda \n Memorandum D1-6-1: Authority to Act as Agent \n Memorandum D5-1-1, International Mail Processing \n Memorandum D17-1-10: Coding of Customs Accounting Documents \n Memorandum D17-1-21: Maintenance of Records in Canada by Importers \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-2-3: Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-4-0: Courier Low Value Shipment Program \n Memorandum D17-5-1: Payment of Duties and Taxes on Imported Commercial Goods \n Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System \n(AMPS) \n Memorandum D23-3-1: Customs Self Assessment Program for Importers \n\n21 \n\nSuperseded D memoranda \nD17-1-5 Registration, Accounting and Payment for Commercial Goods dated March 13, 2013 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n CARM client support contact form \n CARM Client Portal \n CBSA appeals",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-8-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-8",
+    "marginal_note": "Release Prior to Payment Privilege (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-1-8: Release Prior to Payment \nPrivilege \nISSN 2369-2391 \nOttawa, October 21, 2024 \nOn this page \n In Brief \n Legislation \n Guidelines and General Information \n Appendix \n References \nIn Brief \n1. This memorandum has been revised to include the introduction of the CBSA \nAssessment and Revenue Management (CARM) system. \n2. This memorandum has been revised to reflect the transition to CARM and outline \nthe procedure for importers to apply, gain and participate in the Release Prior to \nPayment Privilege following the implementation of CARM Release 2. \nLegislation \nCustoms Act (sections 32, 33 and 35) \nAccounting for Imported Goods and Payment of Duties Regulations \nAgents’ Accounting for Imported Goods and Payment of Duties Regulations \nCustoms Brokers Licensing Regulations \n\nTo obtain a copy of the legislation or regulations, consult the Justice Canada web site \nat www.justice.gc.ca. \n\n2 \n\nGuidelines and General Information \nDefinitions \nBusiness Number (BN9) \n\nA nine digit numerical Canada Revenue Agency (CRA) business registration number \nused to uniquely identify legal entity information of a business when dealing with the \nfederal, provincial and municipal governments (e.g., 123456789). \n\nBusiness Number RM Account (RM15) \n\nA 15 digit number made up of the 9 digit business number appended by a 6 digit alpha-\nnumerical number used to uniquely identify the business’s import/export accounts (e.g., \n123456789RM0001). \n\nCBSA Assessment and Revenue Management (CARM) \n\nIs a duty and tax collection system developed to modernize and streamline the process \nof importing goods into Canada. \n\nCARM Client Portal (CCP) \n\nServes as the primary hub for trade chain partners to interact with the CBSA relating to \nthe importation of goods into Canada. \n\nDuties \n\nUnder the Customs Act, duties include duties and taxes on imported goods under the \nCustoms Tariff, the Excise Act, 2001, Excise Tax Act, the Special Imports Measures \nAct and any other Act of Parliament. However, for purposes of some sections and \narticles of the Customs Act, the term ‘duties’ does not include the taxes applied under \nPart IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). This means \nthat in the case of a request for a refund of duty, GST is not refunded. Under the \nCustoms Tariff, duties include duties and taxes levied on imported or exported goods, \nexcept for the duties and taxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the \ntemporary duties levied under any of Sections 69 to 76. \n\n3 \n\nFinancial Security \n\nAn acceptable form of financial instrument provided by an importer to secure the \npayment of duties and taxes on imported goods in accordance with Memorandum D1-\n7-1, Posting Security for Transacting Bonded Operations. \n\nLicensed Customs Broker \n\nIs an individual, partnership, or corporation, licensed by the CBSA in accordance with \nthe Customs Broker Licensing Regulations, who acts as agent to transact business ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-8-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-8",
+    "marginal_note": "Release Prior to Payment Privilege (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "with the CBSA on behalf of the importer or owner. While in most cases, any authorized \nagent can transact business with the CBSA, only a licensed customs broker can \naccount for goods and pay duties and taxes subject to section 32 of the Customs Act, \nas agent for the importer or owner, unless the person does so on a casual basis \nwithout compensation, charge or fee. \n\nTrade Chain Partner (TCP) \n\nAn enterprise that is directly involved in the importation or cross-border movement of \ngoods imported or transported by a CSA importer. TCP names are captured \nin ACROSS as part of an ongoing risk process and to verify legitimacy of a \nshipment. TCPs of the importer include United States and Mexico vendors and \nconsignees in Canada that receive direct shipments. \n\nRelease Prior to Payment Privilege \n\n1. The Release Prior to Payment (RPP) Privilege is a privilege that entitles importers \nwho have posted financial security and enrolled in the importer RPP program to: \n\n(a) obtain the release of goods from the CBSA before paying duties and taxes; \n(b) defer accounting for goods; and, \n(c) defer payment of duties and taxes. \n\n2. Posting security for the RPP privilege is also a requirement to submit a release on \nminimum documentation. \n\n3. All commercial importers that wish to have RPP privileges must post financial \nsecurity and enroll in the Importer RPP program. This includes commercial \nimporters of Courier Low Value Shipment (CLVS) goods. \n\n4. While importers may continue to use a licensed customs broker to transact \nbusiness on their behalf, it is the importer’s security that is to secure duties and \ntaxes in the case of non-payment. \n\n4 \n\n5. Customs brokers, who post financial security may enroll in the Importer RPP \nprogram as importers, to clear casual (non-commercial) goods, other than those \ngoods being cleared in the CLVS program. The broker’s security is to secure duties \nand taxes in the case of non-payment. \n\n6. Couriers, who post financial security may enroll in the Importer RPP program as \nimporters, to clear casual goods in the CLVS program. The courier’s security is to \nsecure duties and taxes in the case of non-payment. \n\nPrerequisites for the Release Prior to Payment Privilege \n\n7. Trade Chain Partners (TCP) that wish to obtain RPP privileges are required to: \n\n(a) register with CRA to obtain a business number (BN 9) for the legal entity of your \ncompany (if not already registered). \n\n(b) set up an account in the CBSA Client Portal (CCP) located on the CBSA website \nincluding setting up any delegation of authorities. \n\n(c) Using the CCP, register for the Importer program with CBSA to obtain a business \nnumber 15 importer account (BN 15) refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege on Registering in the \nCCP. \n\n(d) Couriers must apply for an importer account importer (RM) account (BN 15) and \nenroll in the RPP importer sub-program in order to clear goods under the CLVS ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-8-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-8",
+    "marginal_note": "Release Prior to Payment Privilege (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Program. The courier’s financial security secures casual goods imported under \nthe CLVS program. \n\n(e) Customs brokers must apply for an importer account importer (RM) account (BN \n15) and enroll in the RPP importer sub-program in order to clear goods. The \nbroker’s financial security secures goods imported under their account. \n\nRelease Prior to Payment CARM Transition Plan \n\n8. The CBSA will be implementing a 180 day transition for Importers to post their new \nFinancial Security amounts in the CARM portal. \n9. Importers that register in the CCP will benefit from the 180 day transition period. \nImporters may register ahead of CARM Release 2 Go-Live, or during the 180 day \ntransition to benefit from using RPP without posting security. \n\n5 \n\n10. Importers must update their Financial Security amount in the CCP prior to the 180 \nday deadline. Importers who have not posted Financial Security before this date will \nface potential suspensions, penalties and/or revocation of their RPP. \n\nRelease Prior to Payment Enrollment \n\n11. Once a TCP has set up their account and registered for their BN9 and BN15 \nImporter program account the TCP can enroll in the RPP importer sub-program by \ncompleting the following steps: \n(a) Using Enroll in the RPP importer sub-program. \n(b) the TCP has been delegated access on the CCP to act on behalf of an importer. \n(Note - only a licensed customs broker can be delegated to account and pay on \nbehalf of an importer under section 32 of the Customs Act (if receiving \ncompensation, charge or fee). \n(c) If the application is approved, the TCP can apply for sub-programs via various \nsubprogram enrolment processes. To enroll in a sub-program, the TCP \nnavigates to the \nProgram Profile page and accesses the sub-program tab. \n(d) A separate RM is generated for each program, the RPP sub-program falls under \nthe Importer RM. \n(e) The CARM System calculates the required amount of financial security it \nestimates the TCP needs, and validates that the amount posted by the TCP \nequals the CARM System calculated amount. \n(f) If CARM validates that all the information is accurate and that the TCP meets \nthe requirements for RPP enrollment, the RPP flag in the system will be \nupdated. \n(g) If the CARM system calculates the TCP has not calculated and posted adequate \nsecurity, the TCP can either post the security calculated by CARM or request to \npost the lower self-calculated amount which will be subject to CBSA approval. \n\nRelease Prior to Payment Privilege Security \n\n12. Security can be in the form of electronic cash deposit or an Electronic bond (E-\nbond) issued by either a surety or financial institution as detailed in Memorandum \nD17-5-2, Financial Security Related to the Release Prior to Payment Privilege. \n\n6 \n\n13. In exceptional circumstances only, paper-based security may be accepted. This can \nbe in the form of cash, certified cheque, money order, transferable bond issued by ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-8-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-8",
+    "marginal_note": "Release Prior to Payment Privilege (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the Government of Canada, and/or a Form D120, Customs Bond, issued by either a \nsurety or financial institution as detailed in Memorandum D17-5-2, Financial \nSecurity Related to the Release Prior to Payment Privilege. \n\n14. For more detailed information please refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege. \n\nCalculation of Amount of Security for Release Prior to \nPayment Security \n\n15. In order to participate in the RPP program, both resident and non-resident importers \nmust provide a financial security that is equal or higher than the requirement \ncalculated by the CBSA. At the time of enrollment, the requirement for importers is \nbased on their highest monthly account receivable balance from the previous 12 \nmonths for each RM business account. The account receivable is comprised of \nduties and taxes, inclusive of the GST and other types of debts, such as \nadjustments, interests, etc.The amount of financial security posted in the form of a \nwritten security agreement shall be 50% of the requirement as described in the \nsection above. The minimum written security agreement amount to be posted is \nCAN$5,000 per RM business account. \n16. The amount of financial security posted in the form of a deposit shall be 100% of \nthe requirement as described in the section above. There is no minimum \nrequirement for a deposit. There is a maximum financial security amount of \nCAN$10 million per RM business account for all forms of security. \n\n17. Importers can elect instead to post security as an electronic cash deposit (no \nminimum requirement); however no reduction will apply and an importer is required \nto post 100% of their highest monthly AR over the last 12 months. \n\n18. New importers with no importing history, should estimate what they forecast their \nAR will be to determine the amount of security to post. Importers will be prompted \nby the CARM system to post additional security or make a payment should the \namount be insufficient once they start transacting business. \n\n19. Where an importer solely imports goods that are unconditionally free of duties, no \nsecurity deposit is required. However, should the system determine that there are \nduties and taxes associated with the transaction, the importer will be required to \npost security. \n\n7 \n\n20. Security (bonds, riders, endorsements, certified cheques etc.) for the RPP privilege \nmust be submitted electronically via the CARM portal. \n\n21. The CARM solution will track and monitor RPP security utilization in real-time, as \nwell as notify importers who are approaching or beyond their financial security limit \nbased on current AR and security posted. It is obligatory on the importer to maintain \nadequate security to cover their AR per the requirements stated above. \n\n22. If the importer or the surety provider cancels the bond, the importer will be removed \nfrom the RPP privilege. Importers must have adequate financial security posted to ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-8-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-8",
+    "marginal_note": "Release Prior to Payment Privilege (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "participate. Importers may be re-instated into the RPP privilege if they provide new \nfinancial security, subject to processing timelines of new RPP privileges. \n\nMaintaining Security Levels for Importers and Customs \nBrokers \n\n23. Importers are responsible to maintain adequate security with the CBSA to cover \ntheir accounts receivable. When additional security is required, the importer or \ncustoms broker is to submit additional security electronically (i.e., a rider, \nendorsement or an amendment to the Form D120, Customs Bond or other \nacceptable form of security to the CBSA (refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege). \n\n24. The review period is from July 25 of the previous year to July 24 of the current year. \nIncreases or decreases must be submitted in the CCP prior to that date. \n\n25. Security levels are monitored by the CBSA in the CARM system. Failure to comply \nwith security requirements may result in the suspension or revocation of the release \nprior to payment privilege. \n\nRPP Non-compliance \n\n26. Non-compliance from the importer may include late or missed payments of their \nmonthly accounts, or failure to provide financial security levels at the required \namount. \n27. Importers may be suspended after their third late payment. If an importer has RPP \nprivileges revoked for late payment and no claim has been filed, the importer will \nnot be eligible for the RPP program for a period of one year. If a claim against their \n\n8 \n\nfinancial security has been filed, privileges will be revoked for a period of three \nyears. The CBSA will notify these importers of the consequences of their non-\ncompliance. \n28. The CBSA reserves the right to suspend/revoke the RPP privilege based on risk, or \nif it has reason to believe there could be payment issues (i.e., bankruptcy, \nbankruptcy protection). \n29. The Administrative Monetary Penalty System (AMPS) contravention C336 applies \nto late payments of duties and taxes owing. Refer to Memorandum D22-1-1, \nAdministrative Monetary Penalty System, for further information. \n30. Failure to maintain an adequate level of security and continued late or non-\npayments will impact an importer’s risk rating with the CBSA, which could result in \nincreased monitoring and suspension or revocation of privileges. \n\nClaims against Release Prior to Payment Security \n\n31. The CBSA may pursue a claim against the financial security, in accordance with the \nFinancial Security Regulations, when the debtor has failed to pay an amount that \nthey owe under the applicable legislation and/or regulation. The claim process will \nbe initiated after reasonable attempts have been made to collect from the principal, \nor when the debtor has filed a bankruptcy or bankruptcy protection. \n32. Customs Bonds (electronic or paper bonds): The CBSA will enforce the terms and \nconditions of the bond and will send the security provider a notice of claim for ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-8-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-8",
+    "marginal_note": "Release Prior to Payment Privilege (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "payment of a debt that has been incurred by the principal. The CBSA will provide \nrelevant documentation to substantiate the claim. \n33. Other forms of security (cash, money orders, certified cheque or Government of \nCanada Bonds): The CBSA will withhold a sufficient portion of the security to cover \nthe amount owing. \n34. The claim amount shall include all debts that were covered by financial security \nduring its effective duration. \n35. If the customs bond has been cancelled or expired, the CBSA has up to one year \nafter the cancellation or expiry to request a claim for payment. \n36. The CBSA reserves the right to suspend and/or revoke the importer’s RPP privilege \nif and when a claim is initiated on the financial security. \n\nAdditional Information \n\n9 \n\n37. For more information, within Canada call the Border Information Service at 1-800-\n461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long \ndistance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 \nlocal time/except holidays). TTY is also available within Canada: 1-866-335-3237. \n\n10 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act, Section 33, 35, 133(1) & (2) \n Customs Tariff \n Excise Act, 2001 \n Excise Tax Act \n Special Imports Measures Act \n Accounting for Imported Goods and Payment of Duties Regulations \n Agents’ Accounting for Imported Goods and Payment of Duties Regulations \n Customs Brokers Licensing Regulations \nOther References \n Customs Act, Section 33, 35, 133(1) & (2) \n D1-7-1, D1-6-1, D1-8-1, D17-5-1, D17-5-2, D22-1-1 \nSuperseded memoranda D \nD17-1-8 dated July 11, 2014 & D17-1-8 dated August 18, 2018 \nIssuing office \n\nTrade and Anti-dumping programs Directorate \n\nPlease send any comments or questions on this D-memo to \nCBSA.CARM_Transition-Transition_GCRA.ASFC@cbsa-asfc.gc.ca",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-8",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-9-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-9",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Remission of Underpayment Due to Customs Entry Error",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, December 4, 2014\nThis document is also available in PDF (51 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum has been updated to include the application of the Customs Accounting Document Error Remission Order to Blanket Adjustments and to remove a reference to an, as yet, unpublished policy.\nThis memorandum outlines the conditions under which a remission shall be granted of customs duties and excise taxes underpaid due to an error on a customs accounting document.",
+    "history": "",
+    "last_amended": "2014-12-04",
+    "current_to": "2014-12-04",
+    "citation": "Memorandum D17-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-9-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-9",
+    "marginal_note": "Regulations",
+    "part": "Remission of Underpayment Due to Customs Entry Error",
+    "division": "",
+    "heading": "",
+    "text": "Customs Accounting Document Error Remission Order\nFinancial Administration Act\nOrder Respecting the Remission of Customs Duties Imposed Under the Customs Tariff and Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act, Underpaid Due to Error on Customs Accounting Document\nShort Title\n1. This Order may be cited as the Customs Accounting Document Error Remission Order .\nSI/88-18, s. 2.\nRemission\n2. Remission is hereby granted of the amount by which the customs duties imposed under the Customs Tariff and the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act on goods imported into Canada were underpaid in error, if the amount payable does not amount to more than $7.50 in respect of any one customs accounting document, other than an interim document.\nSI/88-18, s. 2; SI/91-8, s. 2.",
+    "history": "",
+    "last_amended": "2014-12-04",
+    "current_to": "2014-12-04",
+    "citation": "Memorandum D17-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-9-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-9",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Remission of Underpayment Due to Customs Entry Error",
+    "division": "",
+    "heading": "",
+    "text": "1. This Order applies only when customs duties and excise taxes have been underpaid in respect of any one accounting document (Form B3-3 – Canada Customs Coding Form ) due to a bona fide error.\n2. When presenting an X-type adjustment in the Customs Self Assessment (CSA) environment, each accounting document within the X-type adjustment where the total adjustment for that accounting document is $7.50 or less, need not be reported as a debit on the CSA client's CSA Revenue Summary form (RSF). As with other amounts, substantiation of the amount on the RSF is to be retained by the importer. Please refer to Memorandum D17-1-7, Customs Self Assessment Program for Importers .\n3. The same procedures will apply to blanket Form B2 – Canada Customs – Adjustment Request , which include more than one Form B3-3, Only accounting documents where the amount exceeds $7.50 will be included in the total amount and reported in field 44 (Amount due Receiver General for Canada) of the blanket Form B2 adjustment. However, accounting documents having a total net adjusted amount of $7.50 or less are to be identified on the detailed worksheet accompanying the blanket Form B2.\n4. In both cases, Form B3-3 \"X-type\" and blanket Form B2, the Order does not apply to the line level. Where more than one line on a Form B3 is being adjusted, the Order will only apply when the total adjustment for that accounting document results in an amount owing of $7.50 or less.\nAdditional Information\n5. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2014-12-04",
+    "current_to": "2014-12-04",
+    "citation": "Memorandum D17-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-9-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-9",
+    "marginal_note": "References",
+    "part": "Remission of Underpayment Due to Customs Entry Error",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Excise Tax Act Customs Accounting Document Error Remission Order Other references: D17-1-7 B2, B3-3 Superseded memorandum D: D17-1-9 dated July 2, 2014",
+    "history": "",
+    "last_amended": "2014-12-04",
+    "current_to": "2014-12-04",
+    "citation": "Memorandum D17-1-9",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-1-10: Coding of Customs \nAccounting Documents \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods. \nKey content: How to complete the Commercial Accounting Declaration(CAD) to \naccount for imported commercial goods. \nKeywords: CARM, accounting, commercial goods, importer, B3, CAD, EDI. \n\nThis memorandum is a guide for Canada Border Services Agency (CBSA) personnel, \nimporters/owners and their authorized representatives who are involved in preparing \nand processing the accounting requirements of the Commercial Accounting \nDeclaration (CAD). \n\nThis memorandum describes various types of CAD and provides instructions for their \ncompletion. \n\nNote: Although Form B3-3, Canada Customs Coding Form, has been replaced with \nthe Commercial Accounting Declaration (CAD), in many of the CBSA documents the \nCAD may still be referred to as Form B3-3, Canada Customs Coding Form. \nThis memorandum provides the detailed description of all the fields from the CBSA \nelectronic system and some of the fields are not reflected on the printable version of \nthe CAD; ensure to provide the required information applicable for your CAD type. \n\nDisclaimer: The company names and addresses presented in this memorandum are \npurely fictional for the purposes of outlining exactly how information should be \npresented and formatted on the CAD. Any similarities presented in the examples, to \ncurrent or past importers or brokers are by coincidence only. \nOn this page \n Updates made to this D-memo \n Descriptions of Forms \n2 \n\n Guidelines \n Appendix \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum has been revised to include the changes made as a result of the \nCBSA Assessment and Revenue Management (CARM) project, implementation of new \nfree trade agreements, changes as a result of the introduction of the Accounts \nRevenue Ledger (ARL), and included the coding for the Harmonized Sales Tax \n(HST)/Provincial Sales Tax (PST), Alcohol tax, tobacco tax as well as Cannabis tax. \nDescription of Forms \nCommercial Accounting Declaration (CAD) \n\n1. The CAD is a customs document (formerly known as B3) used to account for \nimported goods, regardless of value, destined for commercial use in Canada, as per \nthe requirements of the Accounting for Imported Goods and Payment of Duties \nRegulations (SOR/86-1062). \n\n2. The CAD is used as the accounting , correction and adjustment document. For \ninformation on how to request a correction, refer to Memoranda D17-1-5 Accounting \nfor Commercial Goods. For information on how to request an adjustment refer to \nMemoranda D17-2-1, Adjusting Commercial Accounting Declarations \n\n3. A CAD may be submitted by an importer or their authorized customs broker \nelectronically to the CBSA via: \n\na) The CARM Client Portal (CCP); \nb) Electronic Data Interchange (EDI); or \nc)Application Programming Interfaces (API). \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA system will conduct the calculation of duties and taxes for declarations \nsubmitted electronically, except for the type F CAD where TCPs (Trade Chain \n3 \n\nPartners) are require to self-declare (manually calculate duties and taxes and input \nthem where applicable). \n\nNote: The term Trade Chain Partners includes Importers/Owners and their authorized \nrepresentative. \n\n4. When a declaration is submitted electronically, the CARM system produces a form \nBSF863 for a C-type CAD or a form BSF864 for all other types of CADs. These forms \nserve as the official invoice for both cash clients and account security holders and \nrepresents an obligation for the duties and taxes owing on the goods. All corrections, \naudits, and appeals are based on the data submitted on this document. This is the form \nthat is used in this memorandum for CAD examples. \n\n5. In extenuating circumstances, where no electronic means are available, an importer \nor their delegated customs broker can submit a BSF946, Exception Commercial \nAccounting Declaration to the CBSA office where the goods were released. For \nexample: \n\na) Unanticipated local, regional or national emergency situation where internet is \nunavailable. \nb) Location in Canada that does not have regular internet service. \n\n6. For instructions on how to code BSF946, refer to Appendix J of this memorandum. \n\n7. If the CBSA accepts a BSF946 it will be entered into the CARM system and the \nsystem will validate the information entered and calculate the duties and taxes owed. \nDepending on the type, a BSF863 or BSF864 will be generated as the official invoice. \n\n8. For technical assistance with the submission methods please contact \nhttps://www.cbsa-asfc.gc.ca/services/carm-gcra/support-eng.html \n\nForm B6D, Ships' Stores Delivery Declaration \n\n9. Form B6D, Ships’ Stores Delivery Declaration, is used together with a type 21 CAD. \nIt has the declaration of the vessel's master or agent, or the airline company's agent, \ncertifying that the goods are for use as ships' stores. It also has the border services \nofficer's certificate that the goods were accompanied on board and sealed on the \nvessel or aircraft. You can find more information on ships' stores in Memorandum D4-\n2-1, Ships' Stores. \n\n4 \n\nB116, Canada Border Services Agency Duty Free Shop Accounting Document \n\n10. The B116, Canada Border Services Agency Duty Free Shop Accounting Document \nis used for reporting goods in and out of inventory and to transfer goods as per the \nDuty Free Shop Regulations and policies \n\nK11 – Certificate of Damaged Goods \n11. The K11 – Certificate of Damaged Goods is used for reporting goods that suffered \ndamage, deterioration or destructions while in a customs bonded warehouse. \nGuidelines \n12. CADs must be properly coded before they can be accepted by the CBSA for \nprocessing. The information used to prepare these documents is obtained from \ninvoices, cargo control data, as well as other sources, and is inserted in a designated ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "area on the CAD referred to as a field. \n\n13. Invoice requirements can be found in Memorandum D1-4-1 CBSA Invoice \nRequirements. \n\n14-. It is in the best interest of the TCPs to present accurate documents to the CBSA. \nThis allows the CBSA to carry out its processing and enforcement functions and \nexpedites release of the shipment to the TCP. \n\n15. All information on the CAD must be completed according to the instructions in this \nD-Memorandum. \n\n16. The CAD package must also include all certificates, licences, permits, or other \ndocuments that may be required by other government departments or agencies as they \napply to their acts or regulations for imported goods. However, consolidated CADs \n(type F) used to account for goods released under the Courier Low Value Shipment \n(CLVS) Program are not to include supporting documentation when the accounting \ndocument is presented to the CBSA. Any supporting documentation (e.g. invoices, \nOrders in Council) are to be held at the importer's and broker's premises to allow an \nofficer in the future to perform an audit of the records and to obtain or verify the \ninformation on which the calculation of duties was based. For documentation \nrequirements refer to D17-1-1 Documentation Requirements for Commercial \nShipments and D17-1-13 Interim Accounting (Provisional Documentation) \n\n17. When printed copies of the CADs are presented to the CBSA, the border services \nofficer will review the documentation to ensure compliance with the CBSA's \n5 \n\nrequirements. They will return any CADs that do not meet the requirements to the \nimporter/owner or broker, and where applicable, withhold release of the goods. In all \nsuch cases, the border services officer will inform the importer/owner or broker of the \nreason(s) for rejection. \n\n18. Pre-arrival payment can be made on account, but not to a specific transaction if the \ndebt does not already exist, as is the case in the CAD to obtain release option. After \nthe release decision has been rendered in The Accelerated Commercial Release \nOperations Support System (ACROSS), the importer/customs broker is directed to the \ncashier to make payment. The cashier applies the payment to the transaction, or if the \nimporter or broker has an existing payment/credit on their account, applies it \naccordingly at the direction of the TCP. This offsets the debt immediately. Once \npayment has been made, the cashier stamps the accounting package for the \nimporter’s/customs broker’s records. The importer/customs broker is then able to \nproceed from customs control. \n\n19. Under the CLVS Program for commercial goods, authorized couriers can \nconsolidate a number of shipments on CAD type F. This consolidation may include a \nnumber of Low Value Shipments (LVS), which were released from the CBSA using the \ncommercial importer business number. Goods that are prohibited, controlled, or \nregulated by an Act of Parliament or a regulation made under such an Act are excluded ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "from this program. Goods valued at greater than the LVS threshold ($3,300) are also \nexcluded from this program. Consolidation of this CAD may be made by the importer, \ncourier or customs broker using the commercial importer BN. For more information \nregarding the CLVS Program, refer to Memorandum D17-4-0, Courier Low Value \nShipment Program. \n\n20. Under the CLVS Program for casual goods, authorized couriers can consolidate a \nnumber of shipments on a CAD type F. This consolidation may include a number of \nLVS, which were released from the CBSA using the courier/customs broker’s non-\ncommercial Importer Program Account BN. For these casual goods the customs broker \nwill have to provide the province of destination for the goods. \n\n21. To date, agreements to collect the PST, and/or provincial tobacco tax, and/or \nalcohol markup/fee on casual goods imported by courier or through the commercial \nstream have been passed with the provinces of Quebec, Manitoba, Saskatchewan, \nOntario, New Brunswick, Alberta and British Columbia. For more information pertaining \nto PST refer to Memorandum D2-3-6 Non-commercial Provincial Tax Collection \nPrograms. \n\n6 \n\n22. Because the CAD bonded warehouse is a multi-use form, the number of copies \nrequired will depend on the type. The following chart outlines this information when a \nCAD is presented at a terminal office. \n\nCAD Type Copies \nRequired Remarks \n10 for Warehouse 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n13 for Re-warehouse 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n20 Ex-warehouse for Consumption 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n21 Ex-warehouse for Export 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n21 Ex-warehouse for Ships' Stores, Sales to \nthe Governor General and Diplomats \n5 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n2 to the vessel \n30 Transfer of Goods 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n\n23. At non-terminal offices, an importer's/broker's copy of the documentation is \nrequired. The CBSA copy will be date-stamped with the date of final accounting and \nforwarded to the appropriate automated office. \n\nAppendix A – CAD Coding Instructions \nThe fields of the CAD must be completed according to the below instructions and the \ncoding instructions in this memorandum mostly mirror the electronic submission of the \ndeclaration in term of steps which excludes field numbers. Fields are numbered for \nreference purposes only. \n\n1. Importer BN15 \n\n7 \n\nThe number that identifies importing and exporting businesses, and is used in \nthe processing of customs accounting documents. \n\nIt consists of 15 digits made up of a nine-digit registration number and a six-\ncharacter alphanumeric account identifier. The nine-digit registration number \nidentifies the business and remains the same regardless of the number or types ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "of accounts. The account identifier includes a two-character program identifier \nand a four-digit reference number identifying the account in each program. \n(Format 123456789RM1234) \n\nComplete for all CAD types BSF946 with the Business Number (BN) as well as \nthe account identifier (RM). \n\nFor all non-commercial goods being imported through the CLVS Program (F \ntype), enter the authorized courier / CLVS Participant Non-Commercial Importer \nBN. \n\n2. Importer Name, Address and Telephone Number. \nThe name, address, and telephone number of the importer that is importing the \ngoods into Canada. \n\nComplete for all BSF946 CAD types. \n\n3. Broker/Agent BN15 \n\nThe broker or agent’s business number that represents the importer that is \nimporting the goods. \n\nComplete for all BSF946 CAD types when the importer uses a broker or agent \nto represent them. Indicate the broker/agent’s Business Number as well as the \naccount identifier (RM). (Format 123456789RM1234) \n\nFor information on agents consult Memorandum D1-6-1, Authority to Act as an \nAgent. \n\nFor information on brokers consult with the CBSA Web page Licensed Customs \nBrokers. \n\n4. Broker/Agent name \n\n8 \n\nComplete for all BSF946 CAD types with the broker/agent’s complete name, \naddress and telephone number, if applicable. \n\n5. RPP \n\nThe indicator that the importer is registered in the Release Prior to Payment \nprogram, if applicable. \n\nComplete for all BSF946 CAD types if the importer is registered for RPP. \n\n6. Accepted Date \n\nThe date the transaction is accepted by the CBSA. \n\nLeave blank. \n\n7. Original Transaction number \n\nThe unique transaction number referencing the original customs bonded \nwarehouse type 10 goods receipt for this declaration. \n\nMust complete for all type 13, 20, 21 and 30 CAD. \n\n8. Previous Trans No (Warehouse) \n\nThe transaction number of the previous goods receipt of a customs bonded \nwarehouse. \n\nMust complete on customs bonded warehouse type 13, 20, 21 and 30 CADs to \nreference the previous goods receipt. \n\nIf shipments from multiple warehouse CADs are being consolidated on an ex-\nwarehouse or transfer the oldest warehouse transaction number should be \nused. \n\nShow the transaction number from of the CAD to which the new CAD refers. \nSee below: \n9 \n\n Type 13 - Show the transaction number of the type 30 that refers to the \ngoods transferred location or ownership \n Types 20 and 21 - Show the transaction number of CAD type 10 on \nwhich the goods were warehoused, perfected, or repacked. \n Type 30 - Show the transaction number of CAD type 10 on which the \ngoods were warehoused. \n\n9. Warehouse In \n\nA unique number identifying the destination Customs Bonded Warehouse for \nthe CAD transaction being submitted. \n\nFor type 10 CADs the Warehouse In code indicates the warehouse the goods \nare being stored. \n\nFor type 13 CADs the Warehouse In code must match the code indicated in the \nWarehouse Out field of the corresponding type 30 CAD. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For type 21 CADs the Warehouse In field is left blank. \n\nFor type 30 CADs the Warehouse In code must indicate the code for the \nwarehouse the goods will be transferred or the current warehouse code if no \nchange of location. \n\n10. Warehouse Out \n\nA unique number identifying the source Customs Bonded Warehouse for the \nCAD transaction being submitted. \n\nFor type 10 CADs the Warehouse Out field is left blank. \n\nFor type 13 CADs the Warehouse Out code must match the code indicated in \nthe Warehouse Out field of the corresponding type 30 CAD. \n\nFor type 21 and 30 CADs the Warehouse Out code must match the code \nindicated in the Warehouse In field of the corresponding type 10 CAD. \n\n11. Declaration type \n10 \n\nThe declaration type of the transaction you are submitting. \n\nThis field is mandatory for all types of CADs. The type codes are listed in the \ndropdown menu of the declaration type in the CCP. \n\nCAD form types alphabetically as follows: \n\nType Description \nAB This type is used to account for goods released on minimum \ndocumentation information. \n\nA release must be on file in ACROSS with a “Released” status prior to \nsubmitting the CAD. \n\nThis type is also used to account for high value shipment commercial \ngoods delivered via the postal stream as well as Continuous \nTransmission Commodities (CTC). \nThis type replaces types AD, D, and M. \n\nCan be submitted via EDI, API and the CCP. \nC This type is used to obtain release and provide accounting at the same \ntime, including hand-carried goods (i.e. commercial goods that are not \ntransported through a commercial carrier). \n\nThis type is also used to account for high value shipment commercial \ngoods delivered via the postal stream. \nCan be submitted via the CCP only. \nF This type is used to account for goods imported into Canada through \nthe CLVS stream. \n\nCan be submitted via EDI, API and the CCP \nTT This type is used to account for goods imported by a Customs Self \nAssessment (CSA) Importer with accounting and clearance benefits. \n\nThis type replaces types X, P and S. \n\nCan be submitted via EDI, API and the CCP. \n\nRefer to Memoranda D23-2-1, Customs Self-Assessment Program for \nCarriers and D23-3-1, Customs Self-Assessment Program for \nImporters. \n11 \n\nV This type is used by an importer/owner to voluntarily declare goods \nthat entered Canada without official customs release. \n\nNote: If part of the shipment was released, the goods that were \nreleased must be accounted for using the applicable CAD type while \nthe goods not released must be accounted for using the V type. \n\nCan be submitted via the CCP only. \n10 This type is used to account for goods entered into a CBSA customs \nbonded warehouse. \n\nCan be submitted via EDI, API and the CCP \n\n13 A type 13 CAD will be submitted to transfer the goods into the new \nwarehouse or to complete the change of ownership. \n\nThe combination of CAD type 13 and subtype 13-2 will be required to \nindicate the transfer into to a different CBW within the same importer ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "entity. \nThe combination of CAD type 13 and subtype 13-1 will be required to \nindicate the transfer for a change of ownership receipt. \n\nCan be submitted via EDI, API and the CCP \n20 This type is used to account for duty and taxes on goods taken out of \nthe warehouse for use in Canada that were warehoused on CAD types \n10 and 13 \n\nCan be submitted via EDI, API and the CCP \n21 This type is used when goods that were warehoused on CAD types 10 \nand 13 are taken out of the warehouse, exported, damaged goods, \nshortages, for use as ships’ stores, or sales to the Governor General \nand diplomats. Damaged goods should be documented on Form K11, \nCertificate of Damages Goods. \n\nCan be submitted via EDI, API and the CCP \n30 This type is used for the transfer of ownership or title. It is also used to \ntransfer goods out from one bonded warehouse in order to transfer of \ngoods to another using a type 13. Refer to Memorandum D7-4-4, \nCustoms Bonded Warehouses, for information on the transfer of goods \nbetween warehouses, and Memorandum D4-3-5. Duty Free Shop – \nInventory Control and Sales Requirements for information concerning \ngoods that are transferred between a CBSA customs warehouse and \nduty-free shop. \n12 \n\nCan be submitted via EDI, API and the CCP \n\nNote: Types 22, AD, D, H, M, P, S and X are no longer in use. The H type will be \ncovered through the correction/adjustment process. \n\n12. CBSA Office Region \n\nThe CBSA office region in which the office where the goods were released \nbelongs. \n\nThis field only appears on the CCP in order to simplify the selection in the CBSA \noffice field drop down menu. \n\nRegion Code \nAtlantic 1 \nNorthern Ontario 2 \nSouthern Ontario including The Greater \nToronto Area (GTA) \n3 \nPacific 4 \nQuebec 5 \nPrairie 6 \n\n13. CBSA Office Number \n\nThe 4-digit CBSA office code of the office where the goods were released. \n\nThis field is mandatory for all CAD types. \n\nFor CTCs indicate the nearest CBSA office. \n\nFor TT/CSA indicate the importer’s designated CBSA port number. \n\nFor types 13, 20, 21, or 30 enter the customs office code declared on the \noriginal Type 10 CAD. \n\n13 \n\nThe office code numbers for land, air and marine border crossings can be found \nin a drop down menu in the CCP or in the CBSA website following link: \nhttps://www.cbsa-asfc.gc.ca/do-rb/provinces/ab-eng.html \n\nFor postal shipments, indicate the CBSA office code number where the goods \nare being accounted for. \n\n14. Customs Bonded Warehouse Subtype \n\nThe valid sub-type code in relation to Customs Bonded Warehouse specific \nCAD transaction types (10, 13, 20, 21 and 30). \n\nThis field is mandatory for all bonded warehouse CAD types. \n\nType Type \nDescription \nSubtype \nCode Subtype Description \n10 Warehouse In 10 -1 In-Warehouse, Receipt of goods \nentering a Customs Bonded Warehouse \n(CBW) \n10 Warehouse In 10 -2 In-Warehouse, Receipt of goods \nentering CBW - Inventory Shortage \n13 Re-Warehouse 13 -1 Re-Warehouse, Transfer of goods - \nChange of ownership ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "13 Re-Warehouse 13 -2 Re-Warehouse, Transfer of goods - \nDifferent location \n20 Ex-Warehouse \nfor Consumption 20 -1 \nEx-Warehouse, Removal of goods from \nCBW for domestic consumption – Pay \nduties and taxes \n21 Ex-Warehouse \nfor Export 21 -1 Ex-Warehouse, Removal of goods from \nCBW for exportation \n21 Ex-Warehouse \nfor Export 21 -2 Ex-Warehouse, Removal of goods from \nCBW for Duty Free Shop \n21 Ex-Warehouse \nfor Export 21 -3 Ex-Warehouse, Removal of goods from \nCBW for the Duties Relief Program \n21 Ex-Warehouse \nfor Export 21 -4 Ex-Warehouse, Removal of goods from \nCBW for diplomats \n21 Ex-Warehouse \nfor Export 21 -5 Ex-Warehouse, Removal of goods from \nCBW for Ships’ Stores \n21 Ex-Warehouse \nfor Destruction 21 – 6 Ex-Warehouse, Removal of goods from \nCBW for destruction \n14 \n\n30 Transfer of \nGoods 30 -1 Transfer of goods - Change of \nownership \n30 Transfer of \nGoods 30 -2 Transfer of goods - Different location \n\n15. Transaction Number \n\nA unique transaction number 14 digits in length which identifies the declaration; \nthe first five digits of which can be is comprised of a CBSA issued client \nidentification number. \n\nMust complete on all CAD types when release prior to payment security is being \nused with an originator assigned unique number required to obtain release and \naccount for goods. \n\nThe transaction number used to obtain the release of goods must be the same \ntransaction number used to account for goods. \n\nShow the transaction number on all copies of the CAD BSF946 and on the first \npage of the supporting documents. If the supporting document is multi-paged, \nthe total number of attachments must also be shown on the first page. This \neliminates the need to include the transaction number on each page of the \nsupporting document. \n\nThe transaction number must also be typed or clearly annotated on all \napplicable permits, certificates, and licences. \n\nThe transaction number must not be duplicated for 7 years and 3 months (6-\nyear period plus 15 current months). Note that if a transaction is adjusted, the 7 \nyear period plus 3 months will begin at the date of final decision. \n\nFor importers who are submitting C type or V type declarations and do not have \ntheir own transaction numbers, the system will generate one for them. \n\n16. Mode of Transport \n15 \n\nThe mode of transport used when the goods were reported to the CBSA at the \nfirst port of arrival in Canada. \n\nComplete for all types valued at greater than CAN$3,300 exported from the \nUnited States except for type V, 13, 20, 21 and 30 CADs \n\nIndicate “2” for F type CADs. \n\nValid codes are as follows: \n\nMode Code \nAir 1 \nHighway 2 \nPostal 5 \nRail 6 \nPipeline 7 \nCommercial Hand Carried Goods 8 \nMarine 9 \nElectric Grid 10 \n\nNote: Pipeline and Electric Grid options are not applicable for C type CADs \n\n17. Release Date \nThe date of release into Canada of the goods declared for the transaction being \nsubmitted. \n\nFor F type CADs, indicate the last day of the month that the goods were ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "released. \n\nFor TT type CADs, shipment-by-shipment CAD submissions, the CBSA \nRelease Date field may be populated with the actual CBSA release date, the \ndate the goods are physically received by the importer, owner or direct ship \nconsignee, or with a calculated estimate (pre-approved by the CBSA). \n\nFor V type CADs, indicate the submission date. \n\nFor types 10 and 13, enter the date the goods entered \nthe Customs Bonded Warehouse (CBW). \n\nFor types 30, 20 and 21, enter the date the goods were removed from the \n16 \n\nwarehouse (e.g., for destruction, entered the economy or \nexported). \n\nFor pre-CARM declarations, leave blank if the release date is not populated on \nthe related B3-3. \n\n18. Port of Unlading Region \n\nThe CBSA office region in which the Port of Unlading belongs. \n\nThis field only appears on the CCP in order to simplify the selection in the Port \nof Unlading field drop down menu. \n\nRegion Code \nAtlantic 1 \nNorthern Ontario 2 \nSouthern Ontario (including the Greater \nToronto Area) \n3 \nPacific 4 \nQuebec 5 \nPrairie 6 \n\n19. Port of Unlading \n\nThe CBSA office closest to the port where the goods were unloaded from the \nvessel or aircraft. The office code numbers can be found in a drop down menu \nin the CCP or in following CBSA website link : https://www.cbsa-asfc.gc.ca/do-\nrb/provinces/ab-eng.html \n\nComplete for all shipments valued at greater than CAN$3,300 exported from the \nUnited States by air or marine mode. \n\nLeave blank for types F, V, 13, 20, 21, 30, and CTC CADs. \n\n20. Carrier Code \n\n17 \n\nThe four-character carrier code of the carrier on which the goods were laden at \nthe time of their importation into Canada. Where there are only three digits, as in \nan air carrier, show the three-character code plus a hyphen. \n\nComplete for shipment valued at greater than CAN$3,300 exported from the \nUnited States by air or marine. \n\nThe carrier code is assigned by the CBSA to identify a carrier. Only one carrier \ncode is issued to each legal entity per mode of transport. \n\nLeave blank on document types F, 13, 20, 21, 30, V and CTC. \n\n21. Cargo Control Number \n\nThe carrier code combined with a unique shipment number. \n\nComplete on CAD types C, TT and AB. \n\nCSA importers may transmit the actual cargo control number or default code \n“2CSA1.” \n\nLeave blank for types F, 13, 20, 21, 30, V and CTC. \nLeave this field blank if mode of transport was Pipeline, Electric Grid or Marine. \n\nIndicate the cargo control number exactly as it appears on the cargo control \ndocument, including the carrier code. \n\nAny hyphens shown in the carrier code (first four digits) must be indicated. \n\nMultiple cargo control numbers can be added. \n\nFor more information concerning cargo control documents, refer to \nMemorandum D3-1-1, Policy Respecting the Importation and Transportation of \nGoods. \n\n22. Gross Weight in Kilograms \n\n18 \n\nThe weight (mass) of goods, to the nearest whole kilogram, including packaging \nbut excluding the carrier's equipment for the entire declaration. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Complete for all shipments valued at greater than CAN$3,300 exported from the \nUnited States by air or marine mode. \n\nLeave blank for 20, 21, 30 and CTC type CADs. \n\nIndicate 1 for F type CADs. \n\n23. Freight Charges \n\nThe total freight charges, to the nearest Canadian dollar, to transport the \nimported goods from the place of direct shipment in the United States to the \nconsignee in Canada. \n\nA table may be used to assess freight charges. In cases where no freight was \npaid, such as when the owner uses his or her own transportation to pick up the \ngoods, an estimated typical case should be shown. \n\nMust complete on shipments valued at greater than CAN$3,300 exported from \nthe United States. \n\nLeave blank for type V, 13, 20, 21 and 30 CADs. \n\nFor F type CADs indicate 1. \n\n24. Invoice Number \n\nThe unique invoice number related to the imported goods, if applicable. Must \nhave either the Invoice number field or the Purchase order number field \ncompleted. \n\nFor CTC commodities, indicate 'CTC999'. \n\nFor F type CADs, indicate 'CLVS99'. \n\nFor type TT consolidated shipments, indicate 'CSA999'. \n\n19 \n\n25. Invoice value \n\nThe total value of goods on the commercial invoice in the currency of the \ninvoice. \n\nThe CBSA system calculates this amount using the total of all the value for \ncurrency conversion field/s provided by TCP for a specific invoice. \n\n26. Invoice Currency Code \n\nThe currency code indicated on the invoice. \n\nThe CBSA system uses the code provided by TCP on the currency code field/s \nfor a specific invoice. \n\nThe International Organization for Standardization (ISO) codes will be used \n(e.g., United States Dollar = USD). Refer to the list of currency codes in a drop \ndown menu of currency code field on the CCP or in Appendix E of this \nmemorandum. \n\n27. Purchase order number \n\nThe unique purchase order number related to the imported goods, if applicable. \n\nMust have either the invoice number field or the purchase order number field \ncompleted. \n\n28. US Port of Exit \n\nThe U.S. CBP port at which or nearest to which, the land surface carrier \ntransporting the merchandise crosses the border of the United States into \nCanada, or in the case of exportation by vessel or air, the US CBP port where \nthe merchandise is loaded on the vessel or aircraft which is to carry the \nmerchandise to Canada. \n\nComplete for CAD types AB, C and 10 when shipments are valued at greater \nthan CAN$3,300 and exported from the United States. \n\nLeave blank for CAD types 13, 20, 21, 30, V and CTC. \n20 \n\nIndicate “1001” for F type CADs. \n\nShow the four-digit port of exit code which can be found in the drop down menu \nin the CCP or in Appendix D of this D-memo. \n\n29. Purchaser – Name, address and Telephone number \n\nThe last known entity to whom the goods are sold, leased or otherwise \ntransacted. \n\nComplete if the Purchaser (to whom the goods have been sold to) is different \nthan the Importer. \n\nLeave blank on CAD type F, consolidated CAD type TT and CTC Shipments. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "30. Vendor Name, address and Telephone Number \n\nThe name, address and telephone number of the vendor or the consignor of the \ngoods as it appears on the supporting invoice(s). \nDo not abbreviate the name. Use the same name format consistently on all CAD \nforms. \n\nMust complete for all CAD types. \n\nWhere the goods are shipped from one country and invoiced (i.e. sold or \nconsigned) from another, show the vendor's name of the actual seller or \nconsignor; for example, goods shipped from Nippon Textiles of Tokyo, Japan \nand invoiced from Textile Exporters Inc. of New York, US, show the vendor's \nname as Textile Exporters Inc. \n\nFor F type CADs, indicate 'CLVS Vendors' as the name, “CLVS street” as the \naddress, “Washington” as the city, “DC” as the state, “US” as the country and \n“12345” as the postal/zip code. \n\nFor consolidated CTC commodities, indicate 'CTC Vendors' as the name, “CTC \nstreet” as the address, “Washington” as the city, “DC” as the state, “US” as the \ncountry and “12345” as the postal/zip code. \n\n21 \n\nFor TT consolidated shipments, indicate 'CSA Vendors' as the name, “CSA \nstreet” as the address, “Washington” as the city, “DC” as the state, “US” as the \ncountry and “12345” as the postal/zip code. \n\n31. Direct Shipment Date \n\nThe Direct Shipment Date is the date the goods are loaded onto the carrier with \na specific location in Canada identified on transportation documents as their \ndestination. \n\nMust complete for most types of CADs. Date must be on or before release date \nand must be formatted as YYYYMMDD in the time zone of CBSA headquarters \n(EST/EDT). \n\nThis date is used to select the rate of exchange for converting the foreign \ncurrency into Canadian funds. \n\nFor V type CADs the Direct Shipment Date equals the date of presentation to \nthe CBSA (the date CBSA receives the CAD). \n\nLeave blank for type 13, 20, 21, 30, F and CTC CADs. \n\nIf consolidated TT type enter the earliest shipment date. \n\n32. Commodity line number (C. Ln N.) \n\nThe sequential value for the commodity line each time a tariff classification \nnumber is assigned. On each occurrence of a classification number, a unique \nline number is assigned regardless of the number of rates or detail commodity \nlines required to display it. \n\nThe system automatically assign the commodity line number for CAD submitted \nelectronically. \n\nCommodity Line Numbers may not be skipped or duplicated within the CAD, \nregardless of the number of sub-headers. \n\n33. Previous Line no (warehouse) \n22 \n\nThe Commodity Line Number from the warehouse type CAD to which the new \nCAD refers. \n\nMust complete on all bonded warehouse type CADs except type 10. Leave \nblank for all other types. \n\n34. Classification Number \n\nThe correct classification number as indicated in the Customs Tariff for each \ncommodity included in the shipment covered by the CAD. \n\nMust complete for all types of CADs. \n\nThe first six digits represent the heading and subheading taken from the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "International Harmonized System, the seventh and eighth digits are the tariff \nitems and the remaining two digits represent the statistical suffix. \n\nA decimal point must be placed after the fourth, sixth, and eighth digits (e.g., \n1234.56.78.90); the system will automatically place decimals for CAD submitted \nelectronically. \n\nFor type F CADs use the dummy classification number \"0000.99.99.00\" to \nconsolidate multiple shipments in one line. \n\n35. Classification Description \n\nThe system automatically provides the description at the heading level as \nindicated in the Customs Tariff for each commodity included in the shipment \ncovered by the CAD. \n\n36. Narrative Description \n\nA brief description of the goods being imported (maximum of 132 characters). \n\nFor type F CADs indicate “LVS”. \n\n23 \n\nFor Type 10 CADs claiming drawbacks under subsection 89(3) of the Customs \nTariff, indicate “Goods Deemed Exported”. \n\nFor type 21 CADs claiming damaged goods indicate the amount of goods \ndamaged allowed as per the K11, Certificate of Damaged Goods. \n\nFor type 21 Ships’ Stores, if the goods must be forwarded to another CBSA \noffice prior to loading on the vessel indicate the office name and office number. \n\n37. Quantity \n\nThe quantity of the goods, in the unit of measure required by the Customs Tariff. \n\nIndicate 1 when the Customs Tariff does not provide an unit of measure for the \nclassification. \n\nIf a quantity is required for excise tax in a unit of measure different from that \nspecified in the Customs Tariff, the quantity required for excise tax should be \nindicated. \n\nFor F type CADs indicate the amount of consolidated shipments. \n\nFor TT type Pre-CARM CADs that have negative amounts indicate “-“(negative \nsign) before the amount to indicate negative amount. \n\n38. Unit of Measure \n\nThe unit of measure of each commodity as specified in the Customs Tariff. \n\nLeave blank if no unit of measure is applicable to any Customs duties or to any \nexcise tax rates or defined in the Customs Tariff. \n\nFor F type CADs leave blank. \n\nAs a result of Customs Tariff requirements, only metric alphabetic codes can be \nused. Consequently, imperial measures indicated on an invoice must be \nconverted to metric prior to completion of the CAD. See Appendix C - Metric \nConversion, for metric conversions and codes. \n\n24 \n\nIf a unit of measure is required for excise tax and is different from that specified \nin the Customs Tariff, the unit of measure required for excise tax should be \nindicated. \n\nFor a list of the unit of measures refer the drop down menu on the CCP or in \nAppendix B of this memorandum. \n\n39. Value for Currency Conversion \n\nThe amount in the currency specified on the invoice to a maximum of two \ndecimal points. For example, 55,000 yen is shown as 55000.00. \n\nComplete on each commodity for all types of CADs. \n\nFor F type CADs insert the amount in Canadian dollars the conversion is made \noff entry (manually). \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For assistance in determining the amount to be shown in this field, consult the \nMemoranda D13 series. \n\n40. Currency \n\nThe code of the currency specified on the invoice. \n\nComplete for each commodity for all CAD types. \n\nFor F type CADs indicate “CAD”. \n\nThe ISO codes will be used (e.g., United States Dollar = USD). Refer to the list \nof currency codes in a drop down menu on the CCP or in Appendix E. \n\n41. Exchange rate \n\nThis field will display the exchange rate for the Currency Code input in the \ncurrency code field, as of the Date of Direct Shipment. \n\nImporters should consult the Bank of Canada for the correct rate of exchange \nwhen completing the CAD BSF946 manually. \n\n25 \n\nFor F type CADs with multiple direct shipment dates, commodity lines may be \nconsolidated by converting values to Canadian dollars off entry (manually), \nusing the exchange rate applicable on each date of individual dates of direct \nshipment. Calculations are to be made available to the CBSA upon request. \n\n42. Country of Origin \n\nThe country code which identifies a location (i.e. country code) of growth, \nmanufacture or production of goods. \n\nComplete for all types of CADs. \n\nShow the two-digit alphabetic country code for the country of export. Refer to \nthe drop down menu on the CCP or in Appendix E of this memorandum for the \nappropriate codes. \n\nFor F types Indicate \"US\" for goods entitled to tariff treatments \"2\" (Most-\nFavoured-Nation Tariff); \"10\" (United States Tariff); and \"13\" (Canada-Israel \nAgreement Tariff). For all other tariff treatments, indicate the country of origin. \nShow the two-digit alphabetic code for other countries. \n\nFor information on rules of origin consult D-Memoranda series D11. \n\n43. U.S. State code \n\nThe States code when the country of origin is the United States. \n\nRefer to the list of country/state codes in a drop down menu on the CCP or in \nAppendix G of this memorandum. \n\n44. Place of Export \n\nThe country code which identifies a location from where the goods were shipped \ndirectly to the receiving location (i.e. country code or state code). \n\nComplete for all types of CADs. \n\n26 \n\nShow the two-digit alphabetic country code for the country of export. Refer to a \ndrop down menu on the CCP or in Appendix E of this memorandum for the \nappropriate codes. \n\nFor F types enter country code 'US' for goods entitled to Tariff Treatments '02' \n(Most-Favoured-Nation Tariff), '10' (United States Tariff) and '13' (Canada-Israel \nAgreement Tariff). For all other countries indicate the country of export. \n\n45. Place of Export Code state \n\nThe States name/code when the Place of Export is the United States. \n\nRefer to the drop down menu on the CCP or in Appendix G of this memorandum \nfor the appropriate codes. \n\nFor F types, enter state code 'NY' for goods entitled to Tariff Treatments '02' \n(Most-Favoured-Nation Tariff), '010' (United States Tariff);and '013' (Canada-\nIsrael Agreement Tariff). \n\n46. Tariff Treatment Code \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The code representing a particular tariff treatment that is allowed for the country \nof origin and a specified place of export . \n\nMust complete on each commodity for all CAD types. \n\nThe use of Code 010 for the United States Tariff treatment, code 011 for the \nMexico Tariff treatment, code 014 for Chile Tariff treatment, code 021 for Costa \nRica treatment is permissible only when the importer/owner or broker is making \na declaration that the imported goods originate and that the importer/owner or \nbroker is in possession of a valid CUSMA, CCFTA, or CCRFTA Certificate of \nOrigin, as the case may be, which covers the goods being imported. Deliberate \nuse of these codes when the goods are not entitled to such tariff treatments may \nresult in enforcement action. \n\nRefer to the Customs Tariff for information on the applicability of these tariff \ntreatments; and the drop down menu on the CCP, appendix H of this \nmemorandum or the memorandum D11-4-2 for the list the tariff treatment codes. \n\n27 \n\n47. Tariff Code \n\nThe first four digits of tariff code that is eligible within the specification indicated \nin Chapter 99 (special classification provisions) of the Customs Tariff (e.g., \n9923). \n\nComplete if applicable. \n\nFor bonded warehouse type CADs, if the tariff item (classification number) has a \nrate of \"0\", this field must be left blank. \n\nFor F type CADs leave blank. \n\nRefer to the Customs Tariff for information on the applicability of these special \nclassification provisions. \n\n48. Value for Duty Code \n\nThe code indicates the basis on which the value for duty was determined. \n\nThe code consists of two digits: \n the first digit shows the relationship between the vendor and the purchaser \n the second digit shows the valuation method used \n\nFirst digit (relationship between the vendor and the purchaser) \n\n1. The vendor and the purchaser are not related as defined in subsection 45(3) \nof the act \n2. The vendor and the purchaser are related as defined in subsection 45(3) of \nthe act \n\nSecond digit (valuation method used) \n3. Price paid or payable without adjustments (section 48 of the act) \n4. Price paid or payable with adjustments (section 48 of the act) \n5. Transaction value of identical goods (section 49 of the act) \n6. Transaction value of similar goods (section 50 of the act) \n7. Deductive value (section 51 of the act) \n8. Computed value (section 52 of the act) \n9. Residual basis of appraisal method (section 53 of the act) \n28 \n\nComplete for each commodity for all types of CADs. \n\nFor F types indicate “013” \n\nThe value for duty codes are listed on the drop down menu on the CCP or in \nThe Customs valuation handbook (cbsa-asfc.gc.ca) \n\n49. Value for Duty \n\nThe amount in Canadian dollars used for the calculation of the duties and \ntaxes. \n\nIt is obtained by multiplying the value for currency conversion by the exchange \nrate. The system provides this calculation for CADs submitted electronically. \nCalculations must be made to the cent. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "50. Ruling number \n\nThe unique number identifying a ruling related to the commodity line. \n\n51. Appeals case number \n\nThe unique number identifying an appeal related to the commodity line. \n\n52. Compliance case number \n\nThe unique number identifying a compliance case related to the commodity line. \n\n53. Special Authority Duties Relief Licence \n\nThe Duties Relief Program licence number that identifies an authorized importer \nfor the relief of duties at the time of importation, on goods that will eventually be \nexported either in the same condition or after being consumed, expended or \nused in the processing of other goods. \n\n29 \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame duties relief licence. \n\nIf the duties relief licence applies to multiple commodities, it must be entered on \neach and every commodity line it applies to. \n\nShow the number in the formats indicated below: \n\nDuty Deferral, e.g., 87-016W0001. \nExcise Duty Deferral Licences e.g., 56-ewl-01234 and 49-TL-12345 \n\nFor more information on duty relief please refer to Memorandum D7-4-1, Duties \nRelief Program. \n\n54. Special Authority OIC \n\nThe Order-in-Council (OIC) that may provide for the partial or full relief or \nremission of duties and/or taxes. \n\nAn OIC is a legal instrument made by the Governor in Council pursuant to a \nstatutory authority or, less frequently, the royal prerogative. All OICs are made \non the recommendation of the responsible Minister of the Crown and take legal \neffect only when signed by the Governor General. \n\nOrders in Council submitted to the Governor in Council by the Treasury Board \n(e.g., Order in Council P.C. 1973-1/82), must be entered as 73-1-82. \n\nOrders in Council submitted to the Governor in Council by the department \nconcerned (e.g., Order in Council P.C. 1985-277) must be entered as 85-277. \nIn any case where an OIC number is amended, the original number must be \nquoted in this field. That is, the number of the amending Order is to be ignored. \nIf the OIC applies to multiple commodities, it must be entered on each and every \ncommodity line it applies to. \n\nIf there are conditions to the OIC, the importer must be prepared to provide \nproof of compliance by providing supporting documentation. \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame OIC. \n\n30 \n\nFor more information on duty relief please refer to Memorandum D8-4-1, \nInformation Pertaining to Remission Orders. \n\n55. Special authority permit \n\nThe special authority permit that allows the importer to import Tariff Rate Quota \n(TRQ) goods that have reached the quota, to continue using the within access \nclassification instead of the over access classification as well as the Kimberly \npermit required to import diamonds. For information on Tariff Rate Quotas \nconsult Memorandum D10-18-1 Tariff Rate Quotas. \n\nThe General Import Permit (GIP) allows for the importation of certain eligible ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 16)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "goods included on the Import Control List (ICL), subject to the terms and \nconditions described in the permit, without having to obtain a specific import \npermit. The applicable GIP constitutes the permit authorizing the importation of \ngoods. GIPs apply to all residents of Canada. For more information on goods \nthat can be imported under the authority of GIPs consult D19-10-2, \nAdministration of the Export and Import Permits Act (Importations) \n\nIf the permit applies to multiple commodities, it must be entered on each and \nevery commodity line it applies to. \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame permit. \n\n56. Time limit type \n\nThe code to indicate the CBW time limit the goods can be stored. \n\nCode Description \n1 Spare parts for aircraft or vessels, oceanic cable, oil-drilling supplies and \nrelated parts and equipment, not intended for domestic consumption 15 years \n2 Beer and wine 5 years \n3 Goods placed in a bonded warehouse for marking in accordance with the \nMarking of Imported Goods Regulations or for display at conventions, \nexhibitions or trade shows 90 days \n4 Any other goods 4 years \n\nMust complete for types 10, 13, and 30. \n31 \n\nLeave blank on types F and 21. \n\n57. Extension Date \n\nThe date on which commodities time in a customs bonded warehouse (CBW) \nhas been extended. \n\nComplete the time limit extension date, if applicable. \n\n58. Time limit from \n\nThe date from which the commodity enters Canada as temporary import or a \nCustoms Bonded Warehouse. \n\nMust complete for types 10, 13, and 30. For type 13 the date must be the same \nas the type 30. \n\nComplete on type AB, TT, 20 for any commodity when a time control related to \nan OIC/DRL is applicable to declare the estimated dates the goods will enter \nthe economy (e.g. goods imported on 1/60 or 1/120 basis). \n\n59. Time limit to \n\nThe date the time limit comes to an end for the commodity; and the commodity \nwill exit Canada or a Customs Bonded Warehouse. \n\nMust complete for types 10, 13, and 30. \n\nComplete on type AB, TT, 20 for any commodity when a time control related to \nan OIC/DRL is applicable to declare the estimated dates the goods will exit \nCanada (e.g. goods imported on 1/60 or 1/120 basis). \n\n60. Destination province \n\n32 \n\nThe province or territory code where the goods are destined to be delivered in \nCanada for non-commercial goods. \n\nProvince/Territory Name Code \nAlberta AB \nBritish Columbia BC \nManitoba MB \nNew Brunswick NB \nNewfoundland and Labrador NL \nNova Scotia NS \nNorthwest Territories NT \nNunavut NU \nOntario ON \nPrince Edward Island PE \nQuebec QC \nSaskatchewan SK \nYukon Territory YT \n\n61. Customs Duty \n\nThe amount of customs duty which is payable (not including provisional, anti-\ndumping, excise or countervailing duty) in Canadian dollars and cents separated \nby a decimal point. For example, $105 is shown as 105.00 and $123.84 as \n123.84. \n\nApplicable on all types of CADs except 10, 13, 21 and 30 on each commodity ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 17)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "line if customs duty applies. \n\nWhen a percentage rate of customs duty applies, customs duty is obtained by \nmultiplying the value for duty by the rate of customs duty. When a specific rate \nof customs duty applies, customs duty is obtained by multiplying the quantity by \nthe rate. \n\nThe CBSA system provides this calculation for CADs submitted electronically. \n\nNote: Special calculations may apply if a remission order applies(e.g. for 1/60th \nand 1/120th special authorities are used and the calculation formula of the \npayable amount can be found in the Value of Imported Goods (GST/HST) \nRegulations (justice.gc.ca). \n\n33 \n\n62. Excise Tax Code \n\nThe code that indicates what excise tax rate or exemption code is applicable to \nthe commodity. \n\nThe excise tax codes are listed on the drop down menu on the CCP or in \nmemorandum D18-x-x. \n\nCommodities with no excise tax, different excise tax rates or exemption codes \nmust be declared on separate commodity lines. \n\nFor F type CADs without special authorities, permits or licences, use excise tax \ncode 44.0 and calculated off entry (manually). For those that have a special \nauthority/permit/licence, use the appropriate excise tax code. \n\n63. Excise tax \n\nThe amount of excise tax which is payable in dollars and cents separated by a \ndecimal point. For example, $105 is shown as 105.00 and $123.84 as 123.84. \nCalculated using the applicable rate or excise tax code. \n\nApplicable for all types of CADs except 10, 13, 21 and 30 on each commodity \nline if an excise tax applies. \n\nThe system provides this calculation for CADs submitted electronically. \n\nFor F type CADs enter the total excise tax applicable. \n\nExcise tax is imposed on petroleum products, fuel inefficient vehicles and air \nconditioners under the Excise Tax Act and Select Luxury Items Tax For \ninformation on the excise tax rates consult the Canada Revenue Agency’s \ncurrent rates of excise taxes web page. \n\n64. Excise Duty Code \nThe code that indicates what excise duty rate or exemption code is applicable to \nthe commodity. \n\n34 \n\nThe excise duty codes are listed on the drop down menu on the CCP or in \nmemorandum D18-x-x. \n\n65. Excise Duty \n\nThe amount of excise duty payable calculated using the applicable rate or \nexcise duty code. \n\nApplicable for all CAD types except 10, 13, 21 and 30 on each commodity line if \nan excise duty applies. The amount will appear on these type of CADs however \nthey will not post to the client’s account. \n\nThe system provides this calculation for CADs submitted electronically \n\nFor F type CADs enter the total excise duty applicable. \n\nUnder the Excise Act, 2001, excise duty is imposed on some spirits, wine, \ntobacco products, cannabis products and vaping products. Under the Excise \nAct, excise duty is imposed on some beer. \n\nFor a list of excise duty rates consult the Excise duty Rates CRA Web page. \n\nFor information on Alcohol and Tobacco excise duties consult D18-3-1 ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 18)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco \nProducts, Wine and Spirits, and Release of Those Goods. \n\n66. Surtax subject \n\nThe indicator that the goods are subject to a duty imposed by an OIC under \nsections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs \nTariff. \n\nFor information on surtax consult Memorandum D16-1-1 Information pertaining \nto the application, collection and adjustment of a surtax. \n\n67. Surtax Code \n\nThe code to be used for the goods subject to duty imposed by an OIC under the \nCustoms Tariff. \n\n35 \n\nFor F type CADs enter code 51 if surtax is applicable. \n\nFor information on surtax and their codes consult Memorandum D16-1-1 \nInformation pertaining to the application, collection and adjustment of a surtax or \nthe CBSA Custom Notice specific to the measure. \n\n68. Surtax \n\nThe amount of duty imposed by Order in Council under sections 53(2), 55(1), \n60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff. The Order in \nCouncil (surtax order) sets out the amount of the surtax, the goods to which it \napplies, and, sometimes, its duration. A surtax can be levied in addition to \ncustoms duties imposed under the Customs Tariff. \n\nComplete, if applicable, with the amount of surtax to be paid. \n\nFor information on surtax consult Memorandum D16-1-1 Information pertaining \nto the application, collection and adjustment of a surtax. \n\n69. SIMA subject \n\nThe indicator that these goods are subject to anti-dumping or countervailing \nmeasures pursuant to the Special Import Measures Act (SIMA). \n\nEnter subject, non-subject or undertaking for all applicable goods. \n\nThis field must be completed for all commodity lines if the good is subject to a \nMeasure in Force, or the classification number and country of origin/place of \nexport match a Measure in Force. \n\nA list of goods currently subject to anti-dumping or countervailing measures can \nbe found on the Measures in force web page. \n\n70. SIMA Code \n\nThe code that identifies the type of Special Import Measures Act (SIMA) \napplicable to the goods being imported as well as the mode of payment. \n\n36 \n\nThis field is only required as an input for pre-CARM and F type scenarios. See \nthe Guide for self-assessing SIMA duties for current SIMA codes: \nhttps://www.cbsa-asfc.gc.ca/sima-lmsi/self-auto-eng.html \n\n71. SIMA quantity \n\nQuantity of goods to be declared in the unit of measure dimension as described \nin the measures in force. Must be completed if the unit of measure is in a \ndifferent dimension than the classification number. \n\n72. SIMA UOM \n\nThe unit of measure in the dimension of the Measure in Force. Must be declared \nif SIMA quantity is declared. \n\n73. SIMA Measures in Force \n\nA coded value to identify the Measure in Force associated with the goods. Must \nbe declared if SIMA Subject code is S-Subject or U-Undertaking. \n\nA list of goods currently subject to anti-dumping or countervailing measures can ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 19)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "be found on the Measures in force web page. \n\n74. SIMA date of sale \n\nDate of sale on which terms of sale are finalized for subject goods. May be \ndeclared if applicable. If not entered, CARM will use date of direct shipment. \n\n75. SIMA exporter ID \n\nForeign exporter 15 character Business Number. This number identifies foreign \nexporters that currently have been issued Normal Values by the CBSA or have \nparticipated in a SIMA proceeding, and may be declared if applicable. If a valid \nSIMA exporter ID is declared, the system will use the Exporter ID to trigger the \n37 \n\nSIMA calculations based off of the specific exporter’s rates instead of the \ncountry SIMA rates if applicable. \n\n76. Model ID \n\nModel ID code that identifies the model associated with a specific Normal Value \nissued by the CBSA. May be declared if applicable. \n\n77. SIMA Incoterms \n\nTerms of Shipment. Must be declared if SIMA is Subject or Undertaking. \n\n78. Security \n\nA value to indicate that there is a Security bond in hand that could theoretically \nbe used to cover the SIMA charges. If not transmitted, the system will default \nthe goods are not covered by a Security Bond. \n\n79. SIMA export value deduction \n\nTotal cost, charges and expenses related to the exportation of the subject goods \nthat are included in the Item Invoice Price. \n\n80. SIMA export deduction currency \n\nThe Currency Code of the claimed Export Price Deduction. \n\n81. SIMA invoice price \n\nTotal price on invoice of subject goods being imported for this item/model. \n\n82. SIMA invoice price Currency \n\nThe currency code in which the Item Invoice Price is being declared. \n38 \n\n83. Self-Declare SIMA Duties \n\nIf SIMA is Subject this indicator must be transmitted in order to self-declare \nSIMA amounts instead of system calculation. The CARM system will calculate \nthe SIMA Amount owing and only accept the declared amount if greater than the \ncalculated amount. \n\n84. Self-Declared Anti-dumping Duty Net Amount \n\nThe Self-declared anti-dumping duty amount in Canadian dollars. Must declare \nSelf-Declare SIMA Duties to transmit amount. \n\n85. Self-Declared Countervailing Duty Net Amount \n\nThe Self-declared countervailing duty amount in Canadian dollars. Must declare \nSelf-Declare SIMA Duties to transmit amount. \n\n86. Anti-Dumping \n\nThe amount to be paid, if any anti-dumping measures pursuant to the Special \nImport Measures Act (SIMA) applies to the goods. \n\nFor information on which goods are subject to anti-dumping consult the CBSA \nMeasures in force web site. \n\nFor information on SIMA consult the D Memoranda series D14 \n\n87. Countervailing \n\nThe countervailing duties to be paid pursuant to the Special Import Measures \nAct (SIMA) if applicable to the goods.. \n\nFor information on which goods are subject to countervailing duties consult the \nCBSA Measures in force web site. \n\nFor information on SIMA consult the D Memoranda series D14 \n39 \n\n88. Safeguard subject \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 20)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The indicator declaring if these goods are subject to a type of surtax that \nrestricts imports of a product temporarily if a domestic industry is seriously \ninjured or threatened with serious injury caused by a surge in imports. \n\n89. Safeguard Code \n\nComplete, if applicable, with the safeguard code that relates to the goods being \nimported. \n\nThe Safeguard details, including any applicable codes, are available on the \nCBSA Customs Notices specific to the measure. Additional information may be \nfound here https://www.cbsa-asfc.gc.ca/sima-lmsi/scsi-msia-eng.html. \n\n90. Safeguard \n\nThe amount of safeguard to be paid under the Special Import Measures Act \n(SIMA). \n\nSafeguard is a type of surtax that restricts imports of a product temporarily if a \ndomestic industry is seriously injured or threatened with serious injury caused by \na surge in imports. \n\nFor information on SIMA consult the D Memoranda series D14 \n\n91. Value for Tax \n\nThe amount used to calculate the GST. \n\nComplete in Canadian dollars for each commodity for all types of CADs if GST \nis payable. \n\nAdd the value for duty, customs duties, excise duties, SIMA assessment, and \nexcise tax, and show the total amount in this field. \n\n40 \n\nShow the amount in dollars and cents separated by a decimal point. For \nexample, $1056.00 is shown as 1056.00. \n\nThe system provides this calculation for CADs submitted electronically \n\n92. GST Code \n\nThe code used to determine applicable GST status. A list is provided in the drop \ndown menu on the CCP or in memorandum D18-x-x. \n\nFor F type CADs without special authorities, permits or licences, use GST code \n39.0. For those that have a special authority/permit/licence, use the appropriate \nGST code or consolidate under GST code. \n\n93. GST \n\nThe amount of GST in dollars and cents separated by a decimal point. \nComplete on each commodity line for all CAD types if GST applicable. \n\nThe system provides this calculation for CADs submitted electronically. \n\nFor F type CADs indicate the amount of GST payable. \n\nCalculate GST by multiplying the value for tax by the rate of GST. \n\nNote: Special calculations may apply if a remission order is applicable (e.g. for \n1/60th and 1/120th special authorities are used and the calculation formula of \nthe payable amount can be found in the Value of Imported Goods (GST/HST) \nRegulations (justice.gc.ca). \n\n94. PST / HST / QST \n\nThe total amount of Provincial Sales Tax (PST) / Harmonizes Sales Tax (HST) \nor Quebec sates tax (QST) applicable. \n\nHST applies to all non-commercial goods imported through the commercial \nstream when the destination province is subject to HST. \n41 \n\nIf HST is applicable, a GST exception code is required in the GST code field. \n\nPST applies to all non-commercial goods imported through the commercial \nstream when the destination province is subject to PST. \n\nQST applies to all non-commercial goods imported through the commercial \nstream when the destination province is Quebec. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 21)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For more information see Memorandum D2-3-6 Non-commercial Provincial Tax \nCollection Programs. \n\n95. Provincial alcohol tax \n\nThe total amount of Provincial Alcohol Tax, if applicable. \n\nProvincial Alcohol Tax applies to all non-commercial importation of alcohol \nentering Canada through provinces that have reached a collective agreement \nwith the CBSA regardless of the destination for consumption. \n\nFor information on the Provincial Alcohol Tax consult Memorandum D2-3-6 Non-\nCommercial Provincial tax Collection Programs. \n\n96. Alcohol percent (%) \n\nPercentage of alcohol contained in the goods. \n\nTo be complete for all types of CADs for good that contain alcohol \n\n97. Provincial tobacco tax \n\nThe amount of Provincial Tobacco Tax applicable. \n\nProvincial Tobacco Tax applies to all non-commercial importation of goods \ncontaining tobacco that the destination province has an agreement to collect the \ntobacco tax (New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, \nAlberta and British Columbia) \n\n42 \n\nFor information on the Provincial Tobacco Tax consult Memorandum D2-3-6 \nNon-Commercial Provincial tax Collection Programs. \n\n98. Provincial cannabis excise duty \n\nThe amount of Provincial Cannabis Excise Duty for cannabis goods. \n\nInformation on cannabis excise duty rates in provinces and territories may be \nfound on the Department of Finance website. \n\nInformation on cannabis products excise duty rates may be found on \nthe Canada Revenue Agency website. \n\n99. Total Value for Duty \n\nThe total value for duty for all the commodity lines of the declaration. \n\nThe system provides this calculation for CADs submitted electronically \n\n100. Total PST/HST \n\nThe total amount of PST/HST/QST payable on all commodity lines of the \ndeclaration. \n\n101. Total PST Cannabis Amount \n\nThe total amount of provincial cannabis duties payable on all commodity lines of \nthe declaration. \n\n102. Total Provincial Alcohol Tax Amount \n\nThe total amount of provincial alcohol tax payable on all commodity lines of the \ndeclaration. \n\n43 \n\n103. Total Provincial Tobacco Amount \n\nThe total amount of provincial tobacco tax payable on all commodity lines of the \ndeclaration. \n\n104. Declaration Total Relieved \n\nThe total amount of duties and taxes deducted for all commodity lines due to \nspecial authority or exemption. \n\n105. Total Amount \n\nThe total amount of duties and taxes and applicable SIMA amounts payable for \nall commodity lines of the declaration without remissions/relief. Does not include \nthe PST/QST/HST, Alcohol tax, Tobacco tax or Cannabis tax. \n\n106. Total Customs Duties \n\nThe total customs duties amount calculated for all commodity lines of the \ndeclaration. \n\n107. Total Excise Duties \n\nThe total excise duties amount calculated for all commodity lines of the \ndeclaration. \n\n108. Total Excise Taxes \n\nThe total excise taxes amount calculated for all commodity lines of the \ndeclaration. \n\n109. Total GST \n\n44 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 22)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The total GST amount calculated for all commodity lines of the declaration. \n\n110. Total Anti-Dumping \n\nThe anti-dumping duties amount calculated for all commodity lines of the \ndeclaration. \n\n111. Total Countervailing \n\nThe total countervailing duties amount calculated for all commodity lines of the \ndeclaration. \n\n112. Total Surtaxes \n\nThe total surtax duties amount calculated for all commodity lines of the \ndeclaration. \n\n113. Total Safeguards \n\nThe total safeguard duties amount calculated for all commodity lines of the \ndeclaration. \n\n114. Total Interest \n\nThe total amount of interest payable on all commodity lines of the declaration. \n\n115. Total Duties & Taxes with Interest \n\nThe total duties, taxes and interest payable on all commodity lines of the \ndeclaration. \n\n45 \n\n116. Total Duties & Taxes \n\nTotal amount payable for the declaration including SIMA, PST/QST/HST, \nAlcohol, Tobacco and Cannabis taxes. \n\n117. Importer/Agent Declaration \n\nThe name and telephone number of the person making the declaration, and \nidentify the company represented by the person making the declaration. \n\nComplete on all types of CADs. \n\nDate and sign the declaration on the original copy of the CAD. The \nImporter/Agent Declaration must be signed by the person whose name appears \nin the declaration. \n\nThe person making the declaration is indicating that the information on the CAD \nis accurate and complete. The importer/owner/agent should keep in mind that \nthe deliberate use of any of the tariff treatment codes (e.g. code 10 for the \nUnited States Tariff or others) when such use is not appropriate may result in \nenforcement action. \n\nAppendix A - CAD Examples and Explanations \n\nThe examples included in this section are designed to provide importers/brokers with \nessential information about the various CAD format requirements. These examples \ndepict typical, not actual transactions. \n\nThe rates of duty, GST, and excise taxes, as well as the rates of exchange used for \ncalculation and testing purposes on the examples are not necessarily currently in \neffect. Therefore, while the actual coding on the examples is correct, information such \nas tariff rates and tax rates should be verified by checking the Customs Tariff, the \nExcise Tax Act, and other reference sources to ensure accuracy. Bar codes shown on \nForm CAD examples are for illustration purposes only. \n\nNote: The first examples shows the complete CAD, however all following examples are \nexcerpts only. \nExample 1 - Simple CAD \n46 \n\n47 \n\nEXAMPLE 2 – CAD with Chapter 99 Provision \n\nThis example shows the format to be used when a special classification provision of \nChapter 99 of the Customs Tariff is applicable. In the Classification No. field indicate \nthe classification number for the goods from Chapters 1 97 of the Schedule to the \nCustoms Tariff. In the Tariff Code field indicate the first four digits of the Chapter 99 ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 23)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "tariff item in (i.e., tariff item 9967.00.00 is indicated as 9967). In this case the normal \nrate of duty equal to 15.5% is lowered to a free rate by the Chapter 99 tariff item. GST \nis still payable unless the goods qualify for the use of a GST status code. \n\nNote: only the commodity line of the CAD is shown. \n\n48 \n\nEXAMPLE 3 – Additional duty on cigars \n\nAs of April 1, 2022 the excise duty rate on cigars is $32.41649 per 1000 cigars (Section \n4 of Schedule 1 to the Excise Act, 2001); and the additional duty rate is the greater of \n$0.11652 per cigar or the 88% of the duty-paid value with the latter meaning, in respect \nof imported cigars, the value of the cigars as it would be determined for the purpose of \ncalculating an ad valorem duty on the cigars in accordance with the Customs Act, \nwhether or not the cigars are subject to ad valorem duty, plus the amount of any duty \nimposed on the cigars under section 42 of the Excise Act, 2001 and section 20 of the \nCustoms Tariff. \nIn this example, commodity line 1 shows the rate of $0.11652 per cigar is greater than \nthe rate of 88% of the duty-paid value, and commodity line 2 the rate of $0.11652 per \ncigar is less than the rate of 88% of the duty-paid value. \nNote: only the commodity lines of the CAD is shown. \n\n49 \n\nEXAMPLE 4 - Cigarettes containing tobacco 1361 g per thousand \n\nThe excise duty rate is $0.79162 for each five cigarettes of fraction of five cigarettes \ncontained in any package as per section 1(b) of Schedule 1 to the Excise Act, 2001. \nFor standard package sizes (i.e. packages of 20 or 25 cigarettes), this amounts to \n$158.32 per 1000 cigarettes. \nIf a cigarette exceeds 102mm in length, each portion of 76 mm or less is considered to \nbe a separate cigarette (Section 2 of the Excise Act, 2001); therefore, the quantity \nreported should reflect the each portion of 76 mm or less. \nNote: only the commodity line of the CAD is shown. \nFor commodity line 2, nine cigarettes exceeding 102mm in length (i.e. 110 mm) are \nbeing imported. In this case, each cigarette contains 2 portions of 76mm or less. \nTherefore, the quantity is multiplied by 2 as shown in the example on commodity line 2, \nfor the calculation of the excise duty. \n\nFor commodity line 1, nine cigarettes not exceeding 102mm in length are being \nimported. Therefore, a quantity of nine is reported and the rate of $58.32 per 1000 \napplies. \n\n50 \n\nEXAMPLE 5 - Excise taxes and special levies \n\nThis example shows the format to be used when accounting for automobiles with \nvarious excise tax rates. When different excise tax rates apply, TCP should chose the \nappropriate applicable E-code or a new commodity line must be completed for each \ncommodity line. In this example the special levy does not apply on commodity line 1, \nonly the $100 for the air conditioner. \nA listing of vehicles, associated fuel-efficiency ratings and the formula for the \ncalculation of the weighted fuel consumption (in a case where a specific brand is not ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf24",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 24)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "listed) can be found either at the CRA or NRCan Web sites. Automobiles that have a \nweighted average fuel consumption rating of 13 or more litres per 100 kilometres will \nbe subject to the excise tax listed on the Government of Canada web site at \nhttps://www.canada.ca/en/revenue-agency/services/forms-\npublications/publications/currate/current-rates-excise-taxes.html \nNote: only the commodity line of the CAD is shown. \nEach commodity line indicates a different levy and/or AC combination. \n\n51 \n\n52 \n\nEXAMPLE 6 – Proportional duty (1/120), Vessels \n\nThis example shows the format to be used when goods are subject to a remission on a \nproportional 1/120 basis. The system calculates the time in months using the \ninformation keyed on fields “Time Limit From” and “Time Limit To”. Order in Council 88-\n0357 must be quoted in Special authority OIC . The Headquarters' authorization \nnumber (e.g., CCV 88/999) must be quoted in Ruling Number. The CAD must be \naccompanied by a copy of the Headquarters' authorization. The entire amount may be \naccounted for on the CAD, but if payments are made on a monthly basis, they should \nbe accounted for via the adjustment process. \n\nFor more information on temporary importation of Vessel, refer to memorandum D3-5-7 \nand the calculation formula of the payable amounts can be found in The Value of \nImported Goods (GST/HST) Regulations \n\nEXAMPLE 7 – Partial remission of GST (1/60) \n\nThis example shows the format to be used when goods are duty free, but are subject to \nrelief of GST on a proportional (1/60) basis only. The system calculates the time in \nmonths using the information keyed on fields “Time Limit From” and “Time Limit To”. \nThe applicable Order in Council number (22-089Z1663) must be quoted in Special \nauthority OIC field. Code 9993 is entered in the Tariff Code field. \n\nFor more information temporary import, refer to Memorandum D8-1-1, Administration of \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations the calculation formula \nof the payable amounts can be found in The Value of Imported Goods (GST/HST) \nRegulations. \n\n53 \n\nExample 8 – Total Consolidation \n\nThis example shows a total consolidation of various importers' shipments under the \nbroker's/agent's business number and import/export account and the generic \nclassification number 0000999900 for non-commercial/casual goods. This \nconsolidation has to be done by province of destination first and within the province \nfurther consolidation may be done by other trade data such as special authorities. \nLine 1 is showing a regular consolidation by province of destination only and line 2 of \nshowing a further consolidation by the Courier Imports Remission Order (CIRO) 85-\n2955-3 \nNote: \nFor HST participant provinces, the TCP should use the GST exemption code 99, the \nNet GST field should be left blank and key the HST amount in the PST/HST field. \nFor non-participant provinces, the TCP should use the regular GST code (1), key the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf25",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 25)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "correct GST amount in the Net GST field and the PST amount in the PST/HST field. \n\n54 \n\nExample 9 - Consolidation by Business Number \n\nThis is the consolidation to be used to account for commercial goods released under \nthe CLVS program. \nThis consolidation must be done under the actual commercial importer’s business \nnumber. Note that within a business number it is also possible to consolidate by special \nauthority number (two different Orders in Council are shown here). The remainder of \nthis importer's shipments has been consolidated under the dummy classification \nnumber 0000999900. \n\nEXAMPLE 10 - Type 10 – Warehouse \n\nThis example shows the format to be used when goods are entered into a bonded \nwarehouse. As the goods are being warehoused, it is necessary to supply the cargo \ncontrol number and also provide the total value for duty for the goods. The time the \ngoods may remain in the warehouse is shown in the Time Limit From and Time Limit \nTo fields. \n\nNote that although the duty and tax calculations are indicated on the CAD, they are not \npayable until the goods are removed from warehouse for consumption. \n\n55 \n\nFor goods being warehoused to claim drawback under subsection 89(3) of the \nCustoms Tariff, and are destined for exportation, under the Narrative Description field \nindicate “Goods Deemed exported\". This CAD must be used as supporting \ndocumentation for Form K32, Drawback Claim. \n\nIf the goods are consigned to order, and a bank keeps the title to the goods until the \npurchaser pays for them. It is permissible for the goods to be warehoused on a type 10 \nCAD into the customs bonded warehouse owned by the purchaser. When the \npurchaser pays the bank, title to the goods will be transferred to the purchaser. \n\n56 \n\nExample 11 - Type 13 – Re-warehouse transfer of goods/ownership \n\nThis example shows the format to be used each time goods are re-warehoused \nfollowing a transfer of the goods (subtype 1) and/or transfer of ownership (subtype 2). \nA type 30 must first be completed for the original warehouse location/owner in order for \nthe goods to be removed from the original warehouse/ownership (see example ?? for \nthe type 30 example). \n\nThe previous transaction number and the affected commodity line of the transfer \nshould appear in the Previous Transaction Number (warehouse) and Previous Line No \n(warehouse) fields respectively. \n\nNote that although the duty and tax calculations are indicated on the CAD, they are not \npayable until the goods are removed from warehouse for consumption. \n\n57 \n\n58 \n\nExample 12 - Type 20 - Ex warehouse, consumption \n\nThis example shows the format to be used when goods are removed from the \nwarehouse for consumption. Note that the applied duty and/or taxes must be paid. The \nprevious Transaction Number (warehouse) and the Previous Line no. (warehouse) \nfields must show the previous transaction number and commodity line reference of the \ncorresponding warehouse CAD to which these goods relate. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf26",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 26)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For goods ex-warehoused with a remission, the remission order must be indicated in \nthe Special Authority OIC field and the number of cartons removed from warehouse \nincluding any marks. \n\n59 \n\nExample 13 - Type 21 – Ex-warehouse, export \n\nThis example shows the format to be used when goods are being removed from the \nwarehouse and exported from Canada. The name and number of the office of export \nshould be indicated by typing the information in Narrative Description field. The \nprevious Transaction Number (warehouse) and the Previous Line no. (warehouse) \nfields must show the previous transaction number and commodity line reference of the \ncorresponding warehouse CAD to which these goods relate \nFor ex-warehouse, damaged goods, the previous Transaction Number (warehouse) \nand the Previous Line no. (warehouse) fields must show the previous transaction \nnumber and commodity line reference of the corresponding warehouse CAD to which \nthese goods relate. The amount of goods damaged that is allowed on Form K11, \nCertificate of Damaged Goods, must be indicated in the Narrative Description field. The \nbalance of the goods accounted for on the previous warehouse CAD must be \ndocumented on the appropriate CAD type. \n\n60 \n\nFor ex-warehouse, goods previously deemed exported the export routing CBSA office \nas well as the drawback claim number must be indicated in the Narrative Description \nfield. \n\nExample 14 Type 21 – Ships' stores, sales to the Governor General and \ndiplomats \n\nThis example shows the format to be used when goods are ex-warehoused for ships' \nstores (subtype 5). In addition to this coding form, Form B6D, Ships’ Stores Declaration, \nis to be completed in as much detail as possible. If the goods must be forwarded to \nanother CBSA office prior to loading on the vessel, the office name and number should \nbe indicate in the Narrative Description field. \n\n61 \n\n62 \n\nExample 16 – Type 30 – Change of location and/or ownership \n\nThis example shows the format to be used when transferring part of a shipment to \nanother bonded warehouse (subtype 2) or a change of ownership (subtype 1). The \nwarehouse in code must match the code indicated in the Warehouse In field of the \ncorresponding type 10 CAD. The warehouse out code must indicate the code for the \nwarehouse the goods will be transferred or the current warehouse code if no change of \nlocation. When a transfer of ownership occurs, the transfer declaration must be signed \nby both the transferor and the transferee. \n\n63 \n\n64 \n\nAppendix C - Metric Conversion \n\nUnits of mass \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nOunce Gram 28.34952 GRM \nOunce Kilogram 0.02835 KGM \nPound Kilogram 0.45359 KGM \nPound Metric Ton 0.0004535 TNE \nHundred Weight Kilogram 45.35923 KGM \nHundred Weight, Air \nDried \nKilogram of \nSubstance 90% \nAir Dried \n45.35923 KSD \nHundred Weight Metric Ton 0.04536 TNE \nShort Ton (2000 lb.) Metric Ton 0.907185 TNE \nLong or Gross Ton \n(2240 lb.) ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf27",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 27)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Metric Ton 1.016047 TNE \nTroy Ounce Kilogram 0.03110 KGM \n\nUnits of area \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nSquare Inch Square \nCentimetre \n6.4516 GRM \nSquare Inch Square Metre 0.00065 KGM \nSquare Foot Square Metre 0.09290 KGM \nSquare Yard Square Metre 0.83613 TNE \nRoof Square (100 \nSquare Feet) \n(Quantity of Wooden \nShakes/ \nShingles to Cover 100 \nSquare Foot Area) \nSquare Metre 9.29030 KGM \nBoard Foot (Lumber) Cubic Metre 0.002359 KSD \nThousand Board Feet \n(Lumber) \nCubic Metre 2.35974 TNE \n65 \n\nBoard Foot (Logs) Cubic Metre 0.00453 TNE \nThousand Board Feet \n(Logs) \nCubic Metre 4.53 TNE \nSquare Feet of 1/8\" \nPlywood (3.18 mm) \nCubic Metre 0.000295 KGM \nSquare Feet of 1/4\" \nPlywood (6.35 mm) \nCubic Metre 0.00059 Area \nSquare Feet of 3/8\" \nPlywood (9.53 mm) \nCubic Metre 0.00088 CMK \nSquare Feet of 1/2\" \nPlywood (12.7 mm) \nCubic Metre 0.00118 MTK \nSquare Feet of 5/8\" \nPlywood (15.88 mm) \nCubic Metre 0.00148 MTK \nSquare Feet of 3/4\" \nPlywood (19.05 mm) \nCubic Metre 0.00178 MTK \nCubic Foot Cubic Metre 0.02832 MTK \nCubic Yard Cubic Metre 0.76455 MTQ \n\nUnits of volume \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nBarrel (Oil, 42 U.S. \nGallons) \nCubic Metre 0.15899 MTQ \nCord (Peeled) Cubic Metre 2.69030 MTQ \nCord (Unpeeled) Cubic Metre 2.40690 MTQ \nGallon Hectolitre 0.04546 HLT \nGallon Litre 4.54609 LTR \nProof Gallon Litre of Absolute \nAlcohol \n2.60539 LPA \n\nAppendix D - US Port of Exit Codes \n\nCode Code Name \n0101 Portland, ME \n66 \n\nCode Code Name \n0102 Bangor, ME \n0103 Eastport, ME \n0104 Jackman, ME \n0105 Vanceboro, ME \n0106 Houlton, ME \n0107 Fort Fairfield, ME \n0108 Van Buren, ME \n0109 Madawaska, ME \n0110 Fort Kent, ME \n0111 Bath, ME \n0112 Bar Harbor, ME \n0115 Calais, ME \n0118 Limestone, ME \n0121 Rockland, ME \n0122 Jonesport, ME \n0127 Bridgewater, ME \n0131 Portsmouth, NH \n0132 Belfast, ME \n0152 Searsport, ME \n0181 Lebanon Airport, NH \n0182 Manchester User Fee Airport, Manchester, NH \n0201 St. Albans, VT \n0203 Richford, VT \n0206 Beecher Falls, VT \n0207 Burlington, VT \n0209 Derby Line, VT \n0211 Norton, VT \n0212 Highgate Springs-Alburg, VT \n0401 Boston, MA \n0402 Springfield, MA \n0403 Worchester, MA \n0404 Gloucester, MA \n0405 New Bedford, MA \n0406 Plymouth, MA \n0407 Fall River, MA \n0408 Salem, MA \n0409 Provincetown, MA \n67 \n\nCode Code Name \n0410 Bridgeport, CT \n0411 Hartford, CT \n0412 New Haven, CT \n0413 New London, CT \n0416 Lawrence, MA \n0417 Logan Airport, Boston, MA \n0481 L.G. Hanscom Field, MA \n0501 Newport, RI \n0502 Providence, RI \n0503 Mellville, RI \n0701 Ogdensburg, NY \n0704 Massena, NY \n0706 Cape Vincent, NY \n0708 Alexandria Bay, NY \n0712 Champlain - Rouses Point, NY \n0714 Clayton NY \n0715 Trout River, NY \n0901 Buffalo - Niagara Falls, NY \n0903 Rochester, NY \n0904 Oswego, NY \n0905 Sodus Point, NY \n0906 Syracuse, NY \n0907 Utica, NY \n0971 TNT Skypak, Buffalo, NY \n0972 Swift Sure Courier Services Limited, NY \n0981 Binghamton Regional Airport, NY \n1001 New York, NY ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf28",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 28)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1002 Albany, NY \n1069 UPS, Newark, NJ \n1101 Philadelphia, PA \n1102 Chester, PA \n1103 Wilmington, DE \n1104 Pittsburgh, PA \n1105 Paulsboro, NJ \n1106 Wilkes-Barre/ Scranton, PA \n1107 Camden, NJ \n1108 Philadelphia Int'l Airport, PA \n68 \n\nCode Code Name \n1109 Harrisburg, PA \n1113 Gloucester City, NJ \n1119 Allentown (Lehigh Valley International airport), PA \n1181 Allentown-Bethlehem, PA \n1182 Atlantic City User Fee Airport, NJ \n1183 Trenton/ Mercer County User Fee Airport, NJ \n1195 UPS Courier Hub, Philadelphia, PA \n1301 Annapolis, MD \n1302 Cambridge, MD \n1303 Baltimore, MD \n1304 Crisfield, MD \n1305 BWI Airport \n1401 Norfolk, VA \n1402 Newport News, VA \n1404 Richmond-Petersburgh, VA \n1408 Hopewell, VA \n1409 Charlestown, WV \n1410 Front Royal, VA \n1412 New River Valley Airport, Dublin, VA \n1501 Wilmington, NC \n1502 Winston-Salem, NC \n1503 Durham, NC \n1506 Reidsville, NC \n1511 Beaufort-Morehead City, NC \n1512 Charlotte, NC \n1601 Charleston, SC \n1602 Georgetown, SC \n1603 Greenville-Spartanburg, SC \n1604 Columbia, SC \n1681 Myrtle Beach Int'l Airport, Myrtle Beach, SC \n1701 Brunswick, GA \n1703 Savannah, GA \n1704 Atlanta, GA \n1801 Tampa, FL \n1803 Jacksonville, FL \n1805 Fernandina, FL \n1807 Boca Grande, FL \n69 \n\nCode Code Name \n1808 Orlando, FL \n1809 Orlando-Sanford Airport, FL \n1814 St. Petersburg, FL \n1816 Port Canaveral, FL \n1818 Panama City, FL \n1819 Pensacola, FL \n1821 Port Manatee, FL \n1822 Fort Meyers, FL \n1880 Naples Municipal User Fee Airport, FL \n1883 Sarasota-Bradenton Airport, FL \n1884 Daytona Beach Airport, FL \n1885 Melbourne Regional Airport, FL \n1886 Ocala Regional Airport, FL \n1887 Leesburg Regional Airport, FL \n1888 Orlando Executive Airport, FL \n1901 Mobile, AL \n1902 Gulfport, MS \n1903 Pascagoula, MS \n1904 Birmingham, AL \n1910 Huntsville, AL \n2001 Morgan City, LA \n2002 New Orleans, LA \n2003 Little Rock, N. Little Rock, AR \n2004 Baton Rouge, LA \n2005 Port Sulphur, LA \n2006 Memphis, TN \n2007 Nashville, TN \n2008 Chattanooga, TN \n2009 Destrehan, LA \n2010 Gramercy, LA \n2011 Greenville, MS \n2012 Avondale, LA \n2013 St. Rose, LA \n2014 Good Hope, LA \n2015 Vicksburg, MS (including Jackson Municipal Airport) \n2016 Knoxville, TN \n2017 Lake Charles, LA \n70 \n\nCode Code Name \n2018 Shreveport-Bossier City, LA \n2027 Tri-City User Fee Airport, Bountville,TN \n2083 Arkansas Aeroplex, Blythville, AR \n2095 Federal Express, Memphis, TN \n2101 Port Arthur, TX \n2102 Sabine, TX \n2103 Orange, TX \n2104 Beaumont, TX \n2301 Brownsville - Cameron, TX \n2302 Del Rio, TX \n2303 Eagle Pass, TX \n2304 Laredo, TX \n2305 Hildago, TX \n2307 Rio Grande City, TX \n2309 Progresso, TX \n2310 Roma, TX \n2381 Edinburg User Fee Airport, TX \n2383 Valley International Airport, TX \n2402 El Paso, TX \n2403 Presidio, TX \n2404 Fabens, TX \n2406 Columbus, NM \n2407 Albuquerque, NM \n2408 Santa Teresa, NM \n2481 Santa Teresa Airport, NM \n2501 San Diego, CA \n2502 Andrade, CA \n2503 Calexico CA \n2504 San Ysidro, CA \n2505 Tecate, CA \n2506 Otay Mesa Station, CA \n2507 Calexico - East, CA \n2601 Douglas, AZ ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf29",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 29)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "2602 Lukeville, AZ \n2603 Naco, AZ \n2604 Nogales, AZ \n2605 Phoenix, AZ \n71 \n\nCode Code Name \n2606 Sasabe, AZ \n2608 San Luis, AZ \n2609 Tucson, AZ \n2704 Los Angeles, CA \n2709 Long Beach, CA \n2711 Segundo, CA \n2712 Ventura, CA \n2713 Port Hueneme, CA \n2715 Capitan, CA \n2719 Morro, CA \n2720 Los Angeles Int'l Airport, CA \n2721 Ontario Int'l Airport, CA \n2722 Las Vegas, NV \n2770 DHL, Los Angeles, CA \n2772 Gateway Freight Services Inc., CA \n2773 Air Cargo Handling Services Inc. \n2774 Virgin Atlantic Cargo, CA \n2775 TNT Express Worldwide, LAX, CA \n2776 IBC Pacific, CA \n2781 Palm Springs Regional Airport, CA \n2782 San Bernadino Int'l Airport, Los Angeles, CA \n2786 Meadows Field Airport, CA \n2791 Los Angeles, CA \n2792 DHL-HUB Riverside, CA \n2795 UPS, Ontario, CA \n2801 San Francisco Int'l Airport, CA \n2802 Eureka, CA \n2803 Fresno, CA \n2805 Monterey, CA \n2809 San Francisco, CA \n2810 Stockton, CA \n2811 Oakland, CA \n2812 Richmond, CA \n2813 Alameda, CA \n2815 Crockett, CA \n2820 Martinez, CA \n2821 Redwood City, CA \n72 \n\nCode Code Name \n2827 Selby, CA \n2828 San Joaquin River, CA \n2829 San Pablo Bay, CA \n2830 Carquinez Strait, CA \n2831 Suisan Bay, CA \n2833 Reno, NV \n2834 San Jose Int'l Airport, San Fransisco, CA \n2835 Sacramento Int'l Airport, CA \n2870 DHL Worldwide Express, San Francisco, CA \n2871 Air Cargo Handling Services, San Francisco, CA \n2872 TNT Skypak, San Francisco, CA \n2873 IBC Pacific, Burlingame, CA \n2895 Federal Express , Oakland, CA \n2901 Astoria, OR \n2902 Newport, OR \n2903 Coos Bay, OR \n2904 Columbia Snake River, OR \n2905 Longview, WA \n2907 Boise, ID \n2908 Vancouver, WA \n2909 Kalama, WA \n2910 Portland Int'l Airport, OR \n2982 Medford-Jackson County Airport, Medford, OR \n3001 Seattle, WA \n3002 Tacoma, WA \n3003 Aberdeen - Hoquiam, WA \n3004 Blaine, WA \n3005 Bellingham, WA \n3006 Everett, WA \n3007 Port Angeles, WA \n3008 Port Townsend, WA \n3009 Sumas, WA \n3010 Anacortes, WA \n3011 Nighthawk, WA \n3012 Danville, WASH. \n3013 Ferry, WA \n3014 Friday Harbour, WA \n73 \n\nCode Code Name \n3015 Boundary, WA \n3016 Laurier, WA \n3017 Point Roberts, WA \n3018 Kenmore Air Harbor, WA \n3019 Oroville, WA \n3020 Frontier, WA \n3022 Spokane, WA \n3023 Lynden, WA \n3025 Metaline Falls, WA \n3026 Olympia, WA \n3027 Neah Bay, WA \n3029 Seattle-Tacoma Int'l Airport, WA \n3071 UPS, Seattle, WA \n3072 Avion Brokers @ SEATAC, WA \n3073 DHL Worldwide Express, WA \n3074 Airborne Express @ SEATAC, WA \n3081 Yakima Air Terminal, Yakima, WA \n3082 Grant County Airport, WA \n3095 UPS Courier Hub, Seattle, WA \n3101 Juneau, AK \n3102 Ketchikan, AK \n3103 Skagway, AK \n3104 Alcan, AK \n3105 Wrangell, AK \n3106 Dalton Cache, AK \n3107 Valdez, AK \n3111 Fairbanks, AK \n3112 Petersburg, AK \n3115 Sitka, AK \n3125 Sand Point, AK \n3126 Anchorage, AK \n3195 Federal Express, Anchorage, AK \n3196 UPS, Anchorage, AK \n3201 Honolulu, HI \n3202 Hilo, HI \n3203 Kahului, HI \n3204 Nawiliwili, Port Allen, HI \n74 \n\nCode Code Name \n3205 Honolulu Int'l. Airport, HI \n3206 Kona, HI \n3295 Honolulu Airport, HI \n3301 Raymond, MT ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf30",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 30)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "3302 Eastport, ID \n3303 Salt Lake City, UT \n3304 Great Falls, MT \n3305 Butte, MT \n3306 Turner, MT \n3307 Denver, CO \n3308 Porthill, ID \n3309 Scobey, MT \n3310 Sweetgrass, MT \n3312 Whitetail, MT \n3316 Piegan, MT \n3317 Opheim, MT \n3318 Roosville, MT \n3319 Morgan, MT \n3321 Whitlash, MT \n3322 Del Bonita, MT \n3323 Wildhorse, MT \n3324 Kalispell Airport, MT \n3325 Willow Creek, MT \n3382 Natrona County Int'l Airport \n3384 Arapahoe County Public Airport, NJ \n3385 Eagle County Regional Airport \n3401 Pembina, ND \n3402 Noyes, MN \n3403 Portal, ND \n3404 Nech, ND \n3405 St. John, ND \n3406 Northgate, ND \n3407 Walhalla, ND \n3408 Hannah, ND \n3409 Sarles, ND \n3410 Ambrose, ND \n3411 Fargo, ND \n75 \n\nCode Code Name \n3413 Antler, ND \n3414 Sherwood, ND \n3415 Hansboro, ND \n3416 Maida, ND \n3417 Fortuna, ND \n3419 Westhope, ND \n3420 Noonan, ND \n3421 Carbury, ND \n3422 Dunseith, ND \n3423 Warroad, MN \n3424 Baudette, MN \n3425 Pinecreek, MN \n3426 Roseau, MN \n3427 Grand Forks, ND \n3430 Lancaster, MN \n3433 Williston Airport, ND \n3434 Minot Airport, ND \n3501 Minneapolis-St. Paul, MN \n3502 Sioux Falls, SD \n3510 Duluth, MN \n3511 Ashland, WI \n3512 Omaha, NE \n3513 Des Moines, IA \n3581 Rochester User Fee Airport, MN \n3604 International Falls-Ranier, MN \n3613 Grand Portage, MN \n3701 Milwaukee, WI \n3702 Marinette, WI \n3703 Green Bay, WI \n3706 Manitowoc, WI \n3707 Sheboygan, WI \n3708 Racine, WI \n3801 Detroit, MI \n3802 Port Huron, MI \n3803 Sault Ste. Marie, MI \n3804 Saginaw/Bay City, Flint, MI \n3805 Battle Creek, MI \n76 \n\nCode Code Name \n3806 Grand Rapids, MI \n3807 Detroit Metropolitan Airport, MI \n3808 Escanaba, MI \n3809 Marquette, MI \n3814 Algonac, MI \n3815 Muskegon, MI \n3816 Grand Haven, MI \n3818 Rogers City, MI \n3819 Detour City, MI \n3820 Mackinac Island, MI \n3842 Presque Isle, MI \n3843 Alpena, MI \n3844 Ferrysburg, MI \n3881 Oakland Pontiac Airport, Detroit, MI \n3882 Willow Run Airport, MI \n3883 Capital Region International Airport, Lansing, MI \n3901 Chicago, IL \n3902 Peoria, IL \n3904 East Chicago, IN \n3905 Gary, IN \n3908 Davenport, IA \n3909 Greater Rockford Airport, Rockford, IL \n3971 TNT Express Consignment, TX \n3981 Waukegan Airport, Waukegan, IL \n3983 Pal-Waukee Municipal Airport, IL \n3984 Dupage Airport, IL \n3985 Decatur User Fee Airport, Decatur, IL \n4101 Cleveland, OH \n4102 Cincinnati - Lawrenceburg, OH \n4103 Columbus, OH \n4104 Dayton, OH \n4105 Toledo, OH \n4106 Erie, PA \n4110 Indianapolis IN \n4111 Fairport, OH \n4112 Akron, OH \n4115 Louisville, KY. \n77 \n\nCode Code Name \n4116 Owensboro-Evansville, KY \n4117 Huron, OH \n4121 Lorain, OH \n4122 Ashtabula/ Conneaut, OH \n4183 Fort Wayne Airport, IN \n4184 Bluegrass Airport, Lexington, KY \n4192 Burlington Air Express, OH \n4195 Emery World Courier, Dayton, OH \n4196 UPS, Louisville, KY \n4197 DHL, Cincinnati, OH \n4198 Federal Express Indianapolis, IN \n4501 Kansas City, MO \n4502 St. Joseph, MO \n4503 St. Louis, MO \n4504 Wichita, KS \n4505 Springfield, MO \n4506 Spirit of St. Louis Airport, MO \n4581 Midamerican Airport, IL \n4601 Newark, NJ ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf31",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 31)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "4602 Perth Amboy, NJ \n4670 UPS \n4671 Fedex ECCF, NJ \n4681 Morristown Airport, Newark, NJ \n4701 JFK International Airport, NY \n4770 Federal Express Corp. \n4771 NYACC, Jamaica, NY \n4772 DHL Airways, NY \n4773 MICOM, Jamaica, NY \n4774 Air France (Mach Plus), JFK Int'l Airport, NY \n4775 Dworkin/Cosell Courier, JFK Int'l Airport, NY \n4776 Swissair (Skyracer), JFK Int'l Airport, NY \n4777 Alitalia (AliExpress) \n4778 TNT Skypak, JFK Int'l Airport, NY \n4901 Aguadilla, PR \n4904 Fajardo, PR \n4905 Guanica, PR \n4906 Humacao, PR \n78 \n\nCode Code Name \n4907 Mayagues, PR \n4908 Ponce, PR \n4909 San Juan, PR \n4911 Jobos, PR \n4912 Guayanilla, PR \n4913 San Juan Int'l Airport, PR \n5101 Charlotte Amalie, VI \n5102 Cruz Bay, VI \n5103 Coral Bay, VI \n5104 Christiansted, VI \n5105 Frederiksted, VI \n5201 Miami, FL \n5202 Key West, FL \n5203 Port Everglades, FL \n5204 West Palm Beach, FL \n5205 Fort Pierce, FL \n5206 Miami Int'l Airport, FL \n5210 Fort Lauderdale-Hollywood Int'l Airport, FL \n5270 International Courier Assoc, LA \n5272 Miami Int'l Airport, Cargo Facilities Service Inc., FL \n5273 UPS, Miami Int'l Airport, FL \n5295 UPS Courier Hub, Miami, FL \n5296 DHL, Miami, FL \n5297 Federal Express Courier HUB Miami, FL \n5298 IBC Courier HUB, FL \n5301 Houston, TX \n5306 Texas City, TX \n5309 Houston Intercontl, TX \n5310 Galveston, TX \n5311 Freeport, TX \n5312 Corpus Christi, TX \n5313 Port Lavaca, TX \n5381 Sugar Land Regional Airport, TX \n5401 Washington, DC \n5402 Alexandria, VA \n5501 Dallas - Fort Worth, TX \n5502 Amarillo, TX \n79 \n\nCode Code Name \n5503 Lubbock, TX \n5504 Oklahoma City, OK \n5505 Tulsa, OK \n5506 Austin, TX \n5507 San Antonio, TX \n5582 Midland International Airport, Midland, TX \n5583 Fort Worth Alliance, TX \n5584 Addison Airport, Dallas, TX \n5588 Dallas Love Field User Fee Airport, Dallas, TX \n\nAppendix E - Currency Codes \n\nCode Code Name \nAED Dirham \nAFN Afghani \nALL Lek \nAMD Dram \nANG Netherlands Antillian Guilder \nAOA Kwanza \nARS Argentine Peso \nAUD Australian Dollar \nAWG Aruban Florin \nAZN Azerbaijan Manat \nBAM Convertible Mark \nBBD Barbados Dollar \nBDT Taka \nBGN Bulgarian Lev \nBHD Bahraini Dinar \nBIF Burundi Franc \nBMD Bermudian Dollar (customarily: Bermuda Dollar) \nBND Brunei Dollar \nBOB Boliviano \nBOV Mvdol \nBRL Brazilian Real \nBSD Bahamian Dollar \n80 \n\nCode Code Name \nBTN Ngultrum \nBWP Pula \nBYN Belarussian Ruble \nBZD Belize Dollar \nCAD Canadian Dollar \nCDF Franc Congolais \nCHE WIR Euro \nCHF Swiss Franc \nCHW WIR Franc \nCLF Unidad de Fomento \nCLP Chilean Peso \nCNY Yuan Renminbi \nCOP Colombian Peso \nCOU Unidad de Valor Real \nCRC Costa Rican Colon \nCUC Peso Convertible \nCUP Cuban Peso \nCVE Cabo Verde Escudo \nCZK Czech Koruna \nDJF Djibouti Franc \nDKK Danish Krone \nDOP Dominican Peso \nDZD Algerian Dinar \nEGP Egyptian Pound \nERN Nakfa \nETB Ethopian Birr \nEUR Euro \nFJD Fiji Dollar \nFKP Falkland Islands Pound \nGBP Pound Sterling \nGEL Lari \nGHS Ghana Cedi \nGIP Gibraltar Pound \nGMD Dalasi \nGNF Guinean Franc \nGTQ Quetzal \nGYD Guyana Dollar \nHKD Honk Kong Dollar \n81 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf32",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 32)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Code Code Name \nHNL Lempira \nHRK Kuna \nHTG Gourde \nHUF Forint \nIDR Rupiah \nILS New Israeli Sheqel \nINR Indian Rupee \nIQD Iraqi Dinar \nIRR Iranian Rial \nISK Iceland Krona \nJMD Jamaican Dollar \nJOD Jordanian Dinar \nJPY Yen \nKES Kenyan Shilling \nKGS Som \nKHR Riel \nKMF Comorian Franc \nKPW North Korean Won \nKRW Won \nKWD Kuwaiti Dinar \nKYD Cayman Islands Dollar \nKZT Tenge \nLAK Lao Kip \nLBP Lebanese Pound \nLKR Sri Lanka Rupee \nLRD Liberian Dollar \nLSL Loti \nLYD Libyan Dinar \nMAD Morrocan Dirham \nMDL Moldovan Leu \nMGA Ariary \nMKD Denar \nMMK Kyat \nMNT Tugrik \nMOP Pataca \nMRO Ouguiya \nMUR Mauritius Rupee \n82 \n\nCode Code Name \nMVR Rufiyaa \nMWK Malawi Kwacha \nMXN Mexican Peso \nMXV Mexican Unidad de Inversion (UDI) \nMYR Malaysian Ringgit \nMZN Mozambique Metical \nNAD Namibia Dollar \nNGN Naira \nNIO Cordoba Oro \nNOK Norwegian Krone \nNPR Nepalese Rupee \nNZD New Zealand Dollar \nOMR Rial Omani \nPAB Balboa \nPEN Sol \nPGK Kina \nPHP Philippine Piso \nPKR Pakistan Rupee \nPLN Zloty \nPYG Guarani \nQAR Qatari Rial \nRON Romanian Leu \nRSD Serbian Dinar \nRUB Russian Ruble \nRWF Rwanda Franc \nSAR Saudi Riyal \nSBD Solomon Islands Dollar \nSCR Seychelles Rupee \nSDG Sudanese Pound \nSEK Swedish Krona \nSGD Singapore Dollar \nSHP St. Helena Pound \nSLL Leone \nSOS Somali Shilling \nSRD Suriname Dollar \nSSP South Sudanese Pound \nSTN Dobra \n83 \n\nCode Code Name \nSVC El Salvador Colon \nSYP Syrian Pound \nSZL Lilangeni \nTHB Baht \nTJS Somoni \nTMT Turkmenistan New Manat \nTND Tunisian Dinar \nTOP Pa'anga \nTRY Turkish Lira \nTTD Trinidad and Tobago Dollar \nTWD New Taiwan Dollar \nTZS Tanzanian Shilling \nUAH Hryvnia \nUGX Uganda Shilling \nUSD US Dollar \nUSN US Dollar (Next day) \nUYI Uruguayo Peso en Unidades Indexadas (UI) \nUYU Peso Uruguayo \nUZS Uzbekistan Sum \nVEF Bolívar \nVND Dong \nVUV Vatu \nWST Tala \nXAF CFA Franc \nXAG Silver \nXAU Gold \nXBA Bond Markets Units European Composite Unit (EURCO) \nXBB European Monetary Unit (E.M.U.-6) \nXBC European Unit of Account 9 (E.U.A.-9) \nXBD European Unit of Account 17 (E.U.A.-17) \nXCD East Carribean Dollar \nXDR SDR \nXOF CFA Franc \nXPD Palladium \nXPF CFP Franc \nXPT Platinum \nXSU Sucre \n84 \n\nCode Code Name \nXTS Codes specifically reserved for testing purposes \nXUA ADB Unit of Account \nXXX The codes assigned for transactions where no currency is involved \nYER Yemeni Rial \nZAR Rand \nZMW Zambian Kwacha \nZWL Zimbabwe Dollar (effective 1 February 2009) \n\nAppendix F - Country Codes \n\nCode Code Name \nAC Ascension Island \nAD Andorra \nAE United Arab Emirates \nAF Afghanistan \nAG Antigua and Barbuda \nAI Anguilla \nAL Albania \nAM Armenia \nAN Dutch Antilles \nAO Angola \nAQ Antarctica \nAR Argentina \nAS American Samoa \nAT Austria \nAU Australia \nAW Aruba \nAX Aland Islands \nAZ Azerbaijan \nBA Bosnia and Herzegovina \nBB Barbados \nBD Bangladesh \nBE Belgium \nBF Burkina Faso \nBG Bulgaria \n85 \n\nCode Code Name \nBH Bahrain \nBI Burundi \nBJ Benin \nBL Saint Barthélemy \nBM Bermuda \nBN Brunei \nBO Bolivia \nBQ Bonaire, Sint Eustatius and Saba \nBR Brazil \nBS Bahamas \nBT Bhutan \nBU Burma ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf33",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 33)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "BV Bouvet Islands \nBW Botswana \nBY Belarus \nBZ Belize \nCA Canada \nCC Cocos (Keeling) Islands \nCD Democratic Republic of Congo \nCF Central African Republic \nCG Congo \nCH Switzerland \nCI Côte d'Ivoire \nCK Cook Islands \nCL Chile \nCM Cameroon \nCN China \nCO Colombia \nCR Costa Rica \nCU Cuba \nCV Cape Verde \nCW Curaçao \nCX Christmas Island \nCY Cyprus \nCZ Czech Republic \nDE Germany \nDJ Djibouti \n86 \n\nCode Code Name \nDK Denmark \nDM Dominica \nDO Dominican Republic \nDZ Algeria \nEA Ceuta and Melilla \nEC Ecuador \nEE Estonia \nEG Egypt \nEH West Sahara \nER Eritrea \nES Spain \nET Ethiopia \nFI Finland \nFJ Fiji \nFK Falkland Islands \nFM Micronesia \nFO Faroe Islands \nFR France \nGA Gabon \nGB United Kingdom \nGD Grenada \nGE Georgia \nGF French Guiana \nGG Guernsey \nGH Ghana \nGI Gibraltar \nGL Greenland \nGM Gambia \nGN Guinea \nGP Guadeloupe \nGQ Equatorial Guinea \nGR Greece \nGS South Georgia and the South Sandwich Islands \nGT Guatemala \nGU Guam \nGW Guinea-Bissau \nGY Guyana \n87 \n\nCode Code Name \nHK Hong Kong \nHM Heard and McDonald Islands \nHN Honduras \nHR Croatia \nHT Haiti \nHU Hungary \nIC Canary Islands \nID Indonesia \nIE Ireland \nIL Israel \nIM Isle of Man \nIN India \nIO British Indian Ocean Territory \nIQ Iraq \nIR Iran \nIS Iceland \nIT Italy \nJE Jersey \nJM Jamaica \nJO Jordan \nJP Japan \nKE Kenya \nKG Kyrgyzstan \nKH Cambodia \nKI Kiribati \nKM Comoros \nKN Saint Kitts and Nevis \nKP North Korea \nKR South Korea \nKW Kuwait \nKY Cayman Islands \nKZ Kazakhstan \nLA Laos \nLB Lebanon \nLC Saint Lucia \nLI Liechtenstein \nLK Sri Lanka \n88 \n\nCode Code Name \nLR Liberia \nLS Lesotho \nLT Lithuania \nLU Luxembourg \nLV Latvia \nLY Libya \nMA Morocco \nMC Monaco \nMD Moldova \nME Montenegro \nMF Saint Martin \nMG Madagascar \nMH Marshall Islands \nMK Macedonia \nML Mali \nMM Myanmar \nMN Mongolia \nMO Macao \nMP Mariana Islands \nMQ Martinique \nMR Mauritania \nMS Montserrat \nMT Malta \nMU Mauritius \nMV Maldives \nMW Malawi \nMX Mexico \nMY Malaysia \nMZ Mozambique \nNA Namibia \nNC New Caledonia and Dependencies \nNE Niger \nNF Norfolk Island \nNG Nigeria \nNI Nicaragua \nNL Netherlands \nNO Norway \n89 \n\nCode Code Name \nNP Nepal \nNR Nauru \nNT Neutral Zone \nNU Niue \nNZ New Zealand \nOM Oman \nPA Panama \nPE Peru \nPF French Polynesia \nPG Papua New Guinea \nPH Philippines \nPK Pakistan \nPL Poland \nPM Saint Pierre and Miquelon \nPN Pitcairn \nPR Puerto Rico \nPS West Bank and Gaza Strip \nPT Portugal \nPW Palau \nPY Paraguay \nQA Qatar \nRE Réunion \nRO Romania \nRS Serbia \nRU Russia \nRW Rwanda \nSA Saudi Arabia \nSB Solomon Islands \nSC Seychelles \nSD Sudan \nSE Sweden \nSG Singapore \nSH Saint Helena and Dependencies \nSI Slovenia \nSJ Svalbard \nSK Slovakia \nSL Sierra Leone \n90 \n\nCode Code Name \nSM San Marino \nSN Senegal \nSO Somalia \nSR Suriname \nSS South Sudan \nST Sao Tome and Principe \nSV El Salvador \nSX Saint Maarten \nSY Syria \nSZ Swaziland \nTA Tristan Da Cunha \nTC Turks and Caicos Islands \nTD Chad \nTF French Southern and Antarctic Territories \nTG Togo \nTH Thailand \nTJ Tajikistan \nTK Tokelau Islands \nTL Timor-Leste \nTM Turkmenistan \nTN Tunisia \nTO Tonga ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf34",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 34)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "TP East Timor \nTR Turkey \nTT Trinidad and Tobago \nTV Tuvalu \nTW Taiwan \nTZ Tanzania \nUA Ukraine \nUG Uganda \nUM American Minor Outlying Islands \nUS United States of America \nUY Uruguay \nUZ Uzbekistan \nVA Vatican (Holy See) \nVC Saint Vincent and the Grenadines \nVE Venezuela \n91 \n\nCode Code Name \nVG Virgin Islands, British \nVI Virgin Islands, U.S.A. \nVN Vietnam \nVU Vanuatu \nWF Wallis and Futuna \nWS Samoa \nXC Channel Islands \nXK Kosovo \nXX Excaps-Various Countries \nXY European Union \nYE Yemen \nYT Mayotte \nYU Yugoslavia \nZA South Africa \nZM Zambia \nZW Zimbabwe \n\nAppendix G - US State Codes \n\nCode Code Name \nAK Alaska \nAL Alabama \nAR Arkansas \nAZ Arizona \nCA California \nCO Colorado \nCT Connecticut \nDC Columbia (District of) \nDE Delaware \nFL Florida \nGA Georgia \nHI Hawaii \nIA Iowa \nID Idaho \nIL Illinois \n92 \n\nCode Code Name \nIN Indiana \nKS Kansas \nKY Kentucky \nLA Louisiana \nMA Massachusetts \nMD Maryland \nME Maine \nMI Michigan \nMN Minnesota \nMO Missouri \nMS Mississippi \nMT Montana \nNC North Carolina \nND North Dakota \nNE Nebraska \nNH New Hampshire \nNJ New Jersey \nNM New Mexico \nNV Nevada \nNY New York \nOH Ohio \nOK Oklahoma \nOR Oregon \nPA Pennsylvania \nRI Rhode Island \nSC South Carolina \nSD South Dakota \nTN Tennessee \nTX Texas \nUT Utah \nVA Virginia \nVT Vermont \nWA Washington (State of) \nWI Wisconsin \nWV West Virginia \nWY Wyoming \n\n93 \n\nAppendix H – List of Tariff Treatment Codes \n\nCode Code Name \n002 Most-Favoured-Nation \n003 General Tariff \n004 Australia Tariff \n005 New Zealand Tariff \n007 Commonwealth Caribbean Countries \n008 Least Developed Countries Tariff \n009 General Preferential Tariff \n010 United States Tariff \n011 Mexico Tariff \n012 Mexico - United States Tariff \n013 Canada-Israel Agreement Tariff \n014 Chile Tariff \n021 Costa Rica Tariff \n022 Iceland Tariff \n023 Norway Tariff \n024 Switzerland-Liechtenstein Tariff \n025 Peru Tariff \n026 Colombia Free Trade Agreement \n027 Canada-Jordan Free Trade Agreement (CJFTA) \n028 Canada-Panama Free Trade Agreement \n029 Honduras Tariff \n030 Korea Tariff \n031 Canada-European Union Tariff \n032 Canada-Ukraine Tariff \n033 Comprehensive and Progressive Trans-Pacific Partnership Tariff \n034 United Kingdom Tariff \n94 \n\nAppendix I – Goods released under the CLVS \nProgram which have not been delivered to the \nimporter/owner thereof, and were subsequently \nexported or destroyed under the CBSA supervision \n\nIt is important to note that this provision does not apply if the said goods were \nphysically delivered to the importer/owner; in those cases, an accounting must be \npresented and the applicable duties and taxes remitted to the CBSA by the importer or \ntheir broker. \n\nImported goods that were released to a CLVS Program participant, but have not been \ndelivered to the importer/owner and have been subsequently exported or destroyed \nunder CBSA supervision, must be accounted for under section 32 of the Customs Act. \nThe required accounting is to be presented to the CBSA through the consolidated ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf35",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 35)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CAD, type F entry process. However, all duties and taxes that should have been levied \non the said goods do not need to be assessed, conditional upon possession of proof of \nexportation or destruction under CBSA supervision. For information on proof of \nexportation or destruction, refer to Memorandum D20-1-4, Proof of Export, Canadian \nOwnership, and Destruction of Commercial Goods. \n\nSpecial authority CLVS-0016-1 has been designated to deal with the accounting for \nthe CLVS Program’s released but non-delivered shipments. When the said goods \nare included in a consolidated type F entry, two options for form completion are \navailable for the accounting: \n\n(a) Option 1 – There will be no change to the consolidated type F entry that is \npresented by the importer or their broker. Special authority CLVS-0016-1 will not \nappear in Special authority Field of the consolidated type F entry. However, Special \nauthority CLVS-0016-1 shall be included in the “off-entry” individual accounting(s) of \nthe said goods held at the importer’s and broker’s premises as outlined in paragraph \n12. The individual “off-entry” accounting(s) shall be linked to the consolidated type F \nentry, and shall be available for any future audit purposes. Acceptable proof of \nexport or destruction shall form part of the individual “off-entry” accounting and shall \nbe available for any future audit purposes. The duties and taxes that should have \nbeen levied for the said goods may not be assessed, conditional upon satisfactory \nproof of export or destruction. \n\n(b) Option 2 – The importer or their broker will be required to add an additional \ncommodity line to the consolidated type F entry that is presented and consolidate \n95 \n\napplicable shipments by Special authority CLVS-0016-1;. The remaining fields of \nthis additional commodity line do not require any changes, except: \n\n(i) Quantity Field of the extra commodity line(s) will need to indicate the \nnumber of individual shipments attached to this additional line, i.e. which \nwere not delivered to the importer/owner and subsequently \nexported/destroyed; \n(ii) SIMA Code Field, of the extra commodity line(s) can be left blank or zero \nfill; \n(iii) Value for Duty Field of the extra commodity line(s): the amount shown will \nneed to be included in the Total Value for Duty Field; \n(iv) Customs Duties Field of the extra commodity line(s) can be left blank or \nzero fill; \n(v) SIMA Assessment Field of the extra commodity line(s) can be left blank or \nzero fill; \n(vi) Excise Tax Field of the extra commodity line(s) can be left blank or zero \nfill; \n(vii) GST Field of the extra commodity line(s) can be left blank or zero fill. \n\nSpecial authority CLVS-0016-1 shall also be included in the “off-entry” individual \naccounting(s) of the said goods. The individual “off entry” accounting(s) shall be linked \nto the consolidated type F entry, and shall be available for any future audit purposes. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf36",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 36)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Acceptable proof of export or destruction shall form part of the individual “off-entry” \naccounting, and shall be available for any future audit purposes. The normal duties and \ntaxes that should have been levied for the said goods may not be assessed, \nconditional upon satisfactory proof of export or destruction. \nIn cases where the CLVS Program participant is not the entity responsible for the \naccounting of the released but non-delivered goods, the participant or its agent will be \nrequired to inform the responsible accounting entity in a timely manner, in order to pre-\nempt the normal accounting, stating that the goods were not delivered and were/will be \neither exported or destroyed. The participant will maintain the proof of export or \ndestruction. \n\nThe importer or its broker must choose either one of the options, not both. \n\nWhen accounting for the undelivered shipments has already been presented to the \nCBSA, and the duties and taxes paid, this provision cannot be utilized. Adjustment \npolicy procedures should be consulted to make any corrections to accounting \ndocuments. \n\nMore information on the CLVS program can be found in Memorandum D17-4-0, \nCourier Low Value Shipment Program. \n\n96 \n\nAppendix J – Coding of CAD BSF- 946 - Exception \nCommercial Account Declaration \n\nAll fields on Form BSF946, Exception Commercial Account Declaration, are mandatory \nunless otherwise indicated in the instructions below. \n\nPage 1 must show the name of the person making the declaration and identify the \ncompany represented by the person making the declaration, if applicable. The form \nmust be signed and dated by the person making the declaration. \n\nWhen more than one invoice or more than two lines are required, additional copies of \npage 2 may be included. \n\nThe use of Form BSF946 requires the manual calculation of duties and taxes payable \nto the CBSA, and importers/brokers are expected to verify calculations before \nsubmitting to the CBSA. The data captured on the form will be entered into CARM and \nduties and taxes will be calculated by the system. If payment was provided with the \nform, and the amounts calculated by the CARM system do not match what was \nmanually captured on the form, additional duties and taxes may be owed or credited to \nthe importer’s account. \n\nCoding Instructions: \n\nField No. 1 - Type Code – Show the declaration type of the transaction to be \nsubmitted. Refer to field 11 in Appendix A for a list of CAD type codes and \nexplanations. \n\nField No. 2 – Warehouse Subtype – Show the valid sub-type code in relation to Customs \nBonded Warehouse specific CAD transaction types (10, 13, 20, 21 and 30), if \napplicable. Refer to field 14 in Appendix A for a list of warehouse subtype codes types \nand explanations. \n\nField No. 3 – Accounting Date – Show the date of the CAD is submitted to the CBSA. \n\nField No. 4 – CAD Transaction No. - Show the unique transaction number which is 14 ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf37",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 37)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "digits in length and identifies the declaration. For C type CADs, the importer or broker \nmust request a CBSA generated transaction number. \n\n97 \n\nField No. 5 – Office No. – Show the 4-digit CBSA office code of the office where the \ngoods are released. The CBSA office codes can be found on the CBSA website \nfollowing link: https://www.cbsa-asfc.gc.ca/do-rb/provinces/ab-eng.html. Refer to field \n13 in Appendix A for more information. \n\nField No. 6 – Mode of transport – Show the mode of transport used when the goods \nwere reported to the CBSA at the first port of arrival in Canada. Complete for all CAD \ntypes valued at greater than CAN$3,300 exported from the United States except for \ntype V, 13, 20, 21 and 30 CADs. Refer to field 17 in Appendix A for the list of codes. \n\nField No. 7 – Release Date – Show the date the goods are released into Canada. \n\nField No. 8 – Gross Weight/Kg – Show the weight (mass) of the goods, to the nearest \nwhole kilogram, including packaging but excluding the carrier's equipment for the entire \ndeclaration. Complete for all shipments valued at greater than CAN$3,300 exported \nfrom the United States by air or marine mode. \n\nField No. 9 – Carrier Code at Importation – Show the four-character carrier code of \nthe carrier on which the goods were laden at the time of their importation into Canada. \nComplete only for shipment valued at greater than CAN$3,300 exported from the \nUnited States by air or marine. \nField No. Z1 – RPP – Check this box if the importer is registered in the Release Prior \nto Payment program. \n\nField No. 11 – Importer BN15 – Show the 15 digit registration number, made up of the \n9 digit business number assigned by the Canada Revenue Agency and the six digit \nalpha-numerical number, used to uniquely identify the businesses’ import/export \naccount that the goods are being imported under. \n\nField No. 12 – Importer Name, address and telephone no. – Show the name, \naddress, and telephone number of the importer that is importing the goods into \nCanada. \n\nField No. 13 – Broker/Agent BN15 – Show the broker or agent’s business number \nthat represents the importer that is importing the goods, if applicable. \n\nField No. 14 – Broker/Agent name, Address and Telephone No. - Show the broker \nor agent’s complete name, address and telephone number, if applicable. \n\nField No. 15 – Cargo Control No. – Show the carrier code combined with a unique \nshipment number, exactly as it appears on the cargo control document, including the \n98 \n\ncarrier code, if applicable. Must be completed on CAD types C, TT and AB. Multiple \ncargo control numbers can be added. If more room is needed to accommodate these, \nField 35 – Notes can be used. \n\nField No. 19 – Original Transaction No. – Show the unique transaction number \nreferencing the original customs bonded warehouse type 10 goods receipt for this \ndeclaration, if applicable. \n\nField No. 20 – Prev Trans No. (Warehouse) – Show the transaction number of the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf38",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 38)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "previous goods receipt of a customs bonded warehouse, if applicable. \n\nField No. 21 – Port of Unlading – Show the CBSA office closest to the port where the \ngoods were unloaded from the vessel or aircraft. The office code numbers can be \nfound on the following CBSA website link : https://www.cbsa-asfc.gc.ca/do-\nrb/provinces/ab-eng.html \n\nField No. 35 – Notes – Can be used to provide any additional information that the \nimporter or broker feels is required and cannot be captured in any other field on the \nform. \n\nField No. 36 – Vendor – Name, Address and Telephone No. – Show the name, \naddress and telephone number of the vendor or the consignor of the goods as it \nappears on the supporting invoice. \n\nField No. 37 – Purchaser – Name, Address and Telephone No. – Show the last \nknown entity to whom the goods are sold, leased or otherwise transacted. \n\nField No. 38 – Invoice No. – Show the unique invoice number related to the goods. \nThe form must have either the Invoice Number field or the Purchase Order Number \nfield completed. \n\nField No. 39 – Invoice Value – Show the total value of goods on the commercial \ninvoice in the currency of the invoice. \n\nField No. 40 – Invoice Currency Code – Show the currency code indicated on the \ninvoice. Refer to Appendix E for a list of currency codes. \n\nField No. 41 – Purchase Order No. – Show the unique purchase order number \nrelated to the imported goods. The form must have either the Invoice number field or \nthe Purchase Order number field completed. \n\n99 \n\nField No. 42 – Freight Charge – Show the total freight charges, to the nearest \nCanadian dollar, to transport the imported goods from the place of direct shipment in \nthe United States to the consignee in Canada. \n\nField No. 43 – U.S Port of Exit – Show the U.S. CBP port at which or nearest to \nwhich, the land surface carrier transporting the merchandise crosses the border of the \nUnited States into Canada, or in the case of exportation by vessel or air, the US CBP \nport where the merchandise is loaded on the vessel or aircraft which is to carry the \nmerchandise to Canada. Refer to Appendix D for a list of U.S. port of exit codes. \n\nField No. 56 – Line No. – Provide a commodity line number in sequential value each \ntime a tariff classification number is assigned. On each occurrence of a classification \nnumber, a unique line number is assigned regardless of the number of rates or detail \ncommodity lines required to display it. \n\nField No. 57 – Previous Line no. (Warehouse) – Show the Commodity Line Number \nfrom the warehouse type CAD to which the new CAD refers, if applicable. \n\nField No. 58 – Classification No. – Show the correct classification number as \nindicated in the Customs Tariff for each commodity included in the shipment covered \nby the CAD. \n\nField No. 60 – Description – Provide a brief description of the goods being imported \n(maximum of 132 characters). \n\nField No. 61 – Quantity – Show the quantity of the goods, in the unit of measure ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf39",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 39)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "required by the Customs Tariff. \n\nField No. 62 – Unit of Measure – Show the unit of measure of each commodity as \nspecified in the Customs Tariff. Refer to Appendix C for a list of measure codes. \n\nField No. 63 – Time Limit Type – Show the code to indicate the CBW time limit the \ngoods can be stored, if applicable. Refer to field 56 in Appendix A for a list of CBW \ntime limit codes . \n\nField No. 64 – Extension Date – Show the date on which the commodities time in a \ncustoms bonded warehouse (CBW) has been extended, if applicable. \n\nField No. 65 – Country of Origin – Show the country code which identifies a location \n(i.e. country code) of growth, manufacture or production of goods. Refer to Appendix F \nfor a list of country codes \n\n100 \n\nField No. 66 – U.S State – Show the U.S. State code when the country of origin is the \nUnited States. Refer to Appendix G for a list of US. State codes. \n\nField No. 67 – Place of Export – Show the country code which identifies a location \nfrom where the goods were shipped directly to the receiving location (i.e. country code \nor state code). Refer to Appendix F for a list of country codes. \n\nField No. 68 – Place of Export Code State – Show the States name/code when the \nPlace of Export is the United States. Refer to Appendix G for a list of US. State codes. \n\nField No. 69 – Direct Shipment Date – Show the date the goods were loaded onto \nthe carrier with a specific location in Canada identified on transportation documents as \ntheir destination. \n\nField No. 70 – Tariff Treatment – Show the code representing the particular tariff \ntreatment that is allowed for the country of origin and a specified place of export. Refer \nto Appendix H for a list of tariff treatment codes. \n\nField No. 71 – Tariff Code – Show the first four digits of the tariff code that is eligible \nwithin the specification indicated in Chapter 99 (special classification provisions) of the \nCustoms Tariff (e.g., 9923), if applicable. \n\nField No. 72 – Time Limit From – Show the date from which the commodity enters \nCanada as temporary import or a Customs Bonded Warehouse, if applicable. \n\nField No. 73 – Time Limit to – Show the date the time limit comes to an end for the \ncommodity; and the commodity will exit Canada or a Customs Bonded Warehouse, if \napplicable. \n\nField No. 74 – Destination Province – If the goods are non-commercial show the \nprovince or territory code where the goods are destined to be delivered in Canada. For \na list of provinces refer to field 60 in Appendix A. \n\nField No. 75 – Value for Currency Conversion – Show the amount in the currency \nspecified on the invoice to a maximum of two decimal points. For assistance in \ndetermining the amount to be shown in this field, consult the Memoranda D13 series. \n\nField No. 76 – Currency – Show the currency code used for the payment the goods. \nFor a list of currency codes refer to Appendix E. \n\nField No. 77 – Exchange Rate – Show the exchange rate for the currency code ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf40",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 40)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "provided in the Currency Code field, as of the Date of Direct Shipment. \n\n101 \n\nField No. 78 – Value for Duty (VFD) – Complete by multiplying the amount shown in \nthe Value for Currency Conversion field by the rate shown in the Exchange Rate field. \nCalculations must be made to the cent. This is the amount in Canadian dollars used for \nthe calculation of the duties and taxes. \n\nField No. 78a – VFD Code – Show the code for which the value for duty was \ndetermined. For a list of VFD codes refer to field 48 in Appendix A. \n\nField No. 79 – Duties Relief Program (DRP) Licence – If the importer is authorized \nfor relief of duties at the time of importation under the Duties Relief Program (DRP, \nshow the DRP licence number). \n\nField No. 80 – Special Authority Order-in-Council (OIC) – Show the OIC that \nprovides partial or full relief or remission of duties and/or taxes, if applicable. \n\nField No. 81 – Special Authority Permit – Show the special authority permit number \nif importing Tariff Rate Quota goods. For more information on Special Authority Permit \nrefer to field 55 of Appendix A. \n\nField No. 82 – Customs Duty – Show the amount of customs duty which is payable \n(not including provisional, anti-dumping, excise or countervailing duty) in Canadian \ndollars and cents separated by a decimal point. \n\nField No. 82a – Customs Duty Rate – Show the rate of duty used to calculate the \namount of customs duty payable in Field 82. Rates of custom duty can be found in the \nCustoms Tariff. \n\nField No. 83 – Excise Tax – Show the amount of excise tax which is payable in dollars \nand cents separated by a decimal point, if the goods are subject to excise tax. \n\nField No. 83a – Excise Tax Code – Show the code that indicates what excise tax rate \nor exemption code is applicable to the commodity, if the goods are subject to excise \ntax. For a list of codes refer to D18-X-X. \n\nField No. 84 – Excise Duty – Show the amount of excise duty payable calculated \nusing the applicable rate or excise duty code, if the goods are subject to excise duty. \nShow the amount in dollars and cents separated by a decimal point. \n\nField No. 84a – SIMA Code – If the goods are subject to the Special Import Measures \nAct (SIMA) show the code that identifies the type of SIMA applicable to the goods \nbeing imported as well as the mode of payment. For information on SIMA and a list of \napplicable codes refer to the CBSA’s website. \n\n102 \n\nField No. 85 – Surtax – Show the amount of duty imposed by an Order in Council \nunder sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs \nTariff, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 85a – Surtax Code – Show the code to be used for the goods subject to \nduty imposed by an OIC under the Customs Tariff, if applicable. For information on \nsurtax and their codes consult Memorandum D16-1-1 Information pertaining to the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf41",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 41)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "application, collection and adjustment of a surtax or the CBSA Custom Notice specific \nto the measure. \n\nField No. 86 – Anti-Dumping – Show the amount to be paid, if any anti-dumping \nmeasures pursuant to the Special Import Measures Act (SIMA) apply to the goods. \nShow the amount in dollars and cents separated by a decimal point. \n\nField No. 87 – Safeguard – Show the amount of safeguard to be paid under the \nSpecial Import Measures Act (SIMA) if applicable. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 87a – Safeguard Code – Show the code that relates to the goods being \nimported, if safeguard is applicable. Codes can be found on the CBSA Customs \nNotices specific to the measure. \n\nField No. 88 – Countervailing – Show the amount of countervailing duties to be paid \npursuant to the Special Import Measures Act (SIMA) if applicable. Show the amount in \ndollars and cents separated by a decimal point. \n\nField No. 89 – Value for Tax – Complete if GST is payable. Add the value for duty, \ncustoms duties, excise duties, SIMA assessment, and excise tax, and show the total \namount in this field. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 90 – GST – Calculate by multiplying the Value for Tax amount by the rate of \nGST. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 90a – GST Code – Show the code used to determine applicable GST status. \nFor a list of codes refer to D18-X-X. \n\nField No. 91 – PST/HST Amount – If the goods are non-commercial, show the total \namount of Provincial Sales Tax (PST) / Harmonizes Sales Tax (HST) or Quebec sates \ntax (QST) applicable. Show the amount in dollars and cents separated by a decimal \npoint. \n\n103 \n\nField No. 92 – Provincial Alcohol Tax – Show the total amount of Provincial Alcohol \nTax, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 93 – Provincial Tobacco Tax – Show the amount of Provincial Tobacco \nTax, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 94 – Alcohol Percent – Show the percentage of alcohol contained in the \ngoods, if applicable. \n\nField No. 95 – Provincial Cannabis Excise Duty – Show the amount of Provincial \nCannabis Excise Duty, if applicable. Show the amount in dollars and cents separated \nby a decimal point. \n\nField No. 97 – Ruling No. – Show the unique number identifying a ruling related to the \ncommodity line, if applicable. \n\nField No. 100 – Line Total Duties and Taxes – Show total amount payable for the \nline. This is calculating by adding the Customs Duty, GST, Excise Tax, Excise Duty, \nSurtax, Anti-Dumping, Safeguard, Countervailing duties, PST/HST, Provincial Alcohol \nTax, Provincial Tobacco Tax, Provincial Cannabis Excise Duty. Show the amount in \ndollars and cents separated by a SIMA decimal point. \n\nField No. 113 – Total Value for Duty – Show the total value for duty for all the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf42",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 42)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "commodity lines of the declaration. Show the amount in dollars and cents separated by \na decimal point. \n\nField No. 114 – Total PST/HST - Show the total amount of PST/HST/QST payable on \nall commodity lines of the declaration. Show the amount in dollars and cents separated \nby a decimal point. \n\nField No. 115 – Total PST Cannabis – Show the total amount of provincial cannabis \nduties payable on all commodity lines of the declaration. Show the amount in dollars \nand cents separated by a decimal point. \n\nField No. 116 – Total Prov Alcohol Tax – Show the total amount of provincial alcohol \ntax payable on all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 117 – Total Prov Tobacco – Show the total amount of provincial tobacco \ntax payable on all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\n104 \n\nField No. 120 – Total Customs Duties – Show the total customs duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 121 – Total Excise Duties – Show the total excise duties amount calculated \nfor all commodity lines of the declaration. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 122 – Total Excise Taxes – Show the total excise taxes amount calculated \nfor all commodity lines of the declaration. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 123 – Total GST - Show the total GST amount calculated for all commodity \nlines of the declaration. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 124 – Total Anti-Dumping – Show the total anti-dumping duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 125 – Total Countervailing – Show the total countervailing duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 126 – Total Surtaxes- Show the total surtax duties amount calculated for all \ncommodity lines of the declaration. Show the amount in dollars and cents separated by \na decimal point. \n\nField No. 127 – Total Safeguards – Show the total safeguard duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 128 – Total Interest – Show the total amount of interest payable on all \ncommodity lines of the declaration, if applicable. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 129 – Total Duties & Taxes with Interest – Show the total duties, taxes and \ninterest payable on all commodity lines of the declaration. This is calculated by adding \nall amounts in fields 114 to 129. Show the amount in dollars and cents separated by a ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-10-pdf43",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-10",
+    "marginal_note": "Coding of Customs Accounting Documents (part 43)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "decimal point. For C type CADs without RPP, the amount in this field must match the \namount of payment provided to the CBSA in order for the goods to be released. \n\n105 \n\nField No. 131 – Warehouse In – Show the unique number identifying the destination \nCustoms Bonded Warehouse for the CAD transaction being submitted, if applicable. \n\nField No. 132 – Warehouse Out – Show the unique number identifying the source \nCustoms Bonded Warehouse for the CAD transaction being submitted, if applicable. \n\n106 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Tariff \nAccounting for Imported Goods and Payment of Duties Regulations \nAgriculture and Fishing Property (GST/HST) Regulations \nCustoms Act \nExcise Act, 2001 \nExcise Tax Act \nSelect Luxury items Tax Act \nPublications Supplied by a Registrant (GST/HST) Regulations \nForeign Missions and International Organizations Act \nMail and Courier Imports (GST/HST) Regulations \nNon-taxable Imported Goods (GST) Regulations \nSpecial Import Measures Act \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations \nValue of Imported Goods (GST/HST) Regulations \nSuperseded memoranda D \nMemorandum D17-1-10 Coding of Customs Accounting Documents November 28, \n2012 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \n107 \n\nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-\n9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance \ncharges will apply. Agents are available Monday to Friday between 07:00 – 20:00 ET \nand Saturday, Sunday and Federal statutory holidays from 10:00 to 18:00 ET. TTY is \nalso available within Canada: 1-866-335-3237.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-1-10",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-11-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-11",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "Private Printing Policy and Procedures",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 8, 2015\nThis document is also available in PDF (58 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum has been revised to reflect organizational changes resulting from the restructuring of the Canada Border Services Agency (CBSA).\nThis memorandum outlines the conditions under which the private printing of accounting, adjustment, and export documents are authorized and explains the procedures to obtain approval for private printing.",
+    "history": "",
+    "last_amended": "2015-06-08",
+    "current_to": "2015-06-08",
+    "citation": "Memorandum D17-1-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-11-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-11-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-11",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Private Printing Policy and Procedures",
+    "division": "",
+    "heading": "",
+    "text": "Conditions for Privately Printing CBSA Forms\n1. Accounting, adjustment, and export documents may be privately printed provided that approval is obtained in advance from the Canada Border Services Agency (CBSA).\n2. Privately printed forms must replicate the format of CBSA forms (same dimensions and layout). The CBSA accepts that laser printers should be used to prepare the forms and print the data. In particular, the CBSA accepts Form B3-3, Canada Customs Coding Form , and Form B2, Canada Customs – Adjustment Request , in black ink on white paper.\n3. The format of Form B13A, Export Declaration , is based on the Economic Commission for Europe's (ECE) United Nations Layout Key for trade documents, enabling it to be produced with other ECE-aligned forms in a one-run printing operation.\n4. Import accounting Form B3-3 printed in multi-part sets may show copy designations if the importer/agent chooses.\n5. Adjustment request Form B2 printed in multi-part sets may show copy designations if the importer/agent chooses.\n6. In certain instances, copies of documents used for billing contain a statement or request for reimbursement of duties and taxes paid to the CBSA on behalf of a client. The CBSA has no objection to the use of statements or requests that are similar to \"Duties and/or taxes have been paid to the CBSA on your behalf; please remit promptly.\"\n7. Information relating to a company's imports or exports may be preprinted on privately printed forms.\n8. A company may overprint information such as the firm's name and other constant factors on the import, adjustment, and export forms supplied without charge by the CBSA.\nProcedures Relating to Approval of Privately Printed CBSA Forms\n9. Requests for approval for the private printing of import, adjustment, or export forms, along with two copies, should be submitted to:\nForms Management Unit Contracting and Materiel Management Division Canada Border Services Agency 355 North River Road, 17 th Floor, Tower B Ottawa, ON K1A 0L8\n10. Forms Management Unit staff will contact the CBSA program area responsible for the form to make sure the requests meet the required information standards.\n11. Approved forms are assigned an approval number. The CBSA will keep one proof and return the other to the originator.\n12. The approval number, for example, CBSA-2001-21, must appear in the lower-right corner of the printed form. If there is not enough space in the lower-right corner, the number may be printed in the bottom center of the form.\n13. Requests for private printing that are not approved are returned to the originator with suitable explanations.\n14. As noted in Memorandum D1-4-1, CBSA Invoice Requirements , the CBSA does not review or approve commercial invoices or privately printed customs invoices.\n15. The CBSA can also authorize requests for the private printing of Form E29B, Temporary Admission Permit . Additional information regarding Form E29B is available in Memorandum D8-1-4, Form E29B, Temporary Admission Permit .\nPrinting\n16. Any import, adjustment, or export forms that are approved and given an approval number may be printed or reprinted without further consultation with the CBSA. Any change in format, relocation of information on a form, or a first printing for a client, requires a request for approval of private printing following the normal procedures.\n17. There is no time limit on the duration of approval; however, the CBSA continually assesses forms and procedures to update and improve them. Accordingly, the CBSA recommends that reprinting related to a specific approval be resubmitted for approval at least every two years.\n18. The CBSA's practice is to limit the quantity of its forms to a 12-month supply. If, as a result of legislation or other reasons, the CBSA finds it necessary to stop using an existing form, the CBSA will not accept responsibility for surplus stocks.\nPrivate Printing of Cargo Control Documents\n19. Approval is not required from the CBSA for the private printing of cargo control documents and internal carrier documents (accepted by the CBSA for use as cargo control documents), as well as advice notes and diversion notices. Cargo control document specifications are provided in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\n20. Bar code specifications for Cargo Control Numbers are also provided in Memorandum D3-1-1 .\nTesting\n21. Sample bar code/human-readable cargo control numbers must be tested to ensure they meet the CBSA standards for readability.\n22. Bar codes are reviewed for print-contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of labels and human-readable cargo control numbers.\n23. The CBSA will send a letter to the originator explaining the results of the bar code testing.\n24. It is the responsibility of all companies, including printing companies, to obtain initial approval of their bar codes. The retesting of reprints of bar codes is not necessary, unless the process or material used to create the bar codes has changed.\n25. Original bar coded document samples or bar coded labels should be submitted for approval to:\nBar Code Testing Technical Commercial Client Unit Program Business System Integration Division Canada Border Services Agency 355 North River Road, 6 th floor, Tower B Ottawa, ON K1A 0L8\nPrivate Printing of Bar Codes\n26. Transaction number bar codes that are privately printed must be approved in advance by the CBSA. Requests for approval must be submitted with sample bar codes and human-readable transaction numbers. Printing specifications are found in Appendix I of Memorandum D17-1-10, Coding of Customs Accounting Documents . These requests should be submitted to:\nBar Code Testing Technical Commercial Client Unit Program Business System Integration Division Canada Border Services Agency 355 North River Road, 6 th floor, Tower B Ottawa, ON K1A 0L8\n27. Bar codes are reviewed for print contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of the labels and human-readable transaction numbers.\n28. A letter of approval is returned to the originator when the transaction number bar code labels are approved. Transaction number labels not approved are returned to the originator with a suitable explanation.\n29. Any label that has been approved may be printed or reprinted without further consultation with the CBSA provided there are no changes intended.\nAdditional Information\n30. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-06-08",
+    "current_to": "2015-06-08",
+    "citation": "Memorandum D17-1-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-11-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-11-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-11",
+    "marginal_note": "References",
+    "part": "Private Printing Policy and Procedures",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7580-7 Legislative references: Other references: D1-4-1 , D3-1-1 , D8-1-4 , D17-1-10 Forms B2, B3-3, B13A , E29B Superseded memorandum D: D17-1-11 dated April 30, 2014",
+    "history": "",
+    "last_amended": "2015-06-08",
+    "current_to": "2015-06-08",
+    "citation": "Memorandum D17-1-11",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-11-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-13-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-13",
+    "marginal_note": "Interim Accounting (Provisional Documentation) (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-1-13: Interim Accounting (Master Provisional Entry) \nISSN 2369-2391 \nOttawa, November 18, 2024 \nThis memorandum outlines and explains the policies and procedures relating to the release and \naccounting for goods qualifying for a Master Provisional Entry (MPE) into Canada. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis Memorandum has been revised to reflect changes as a result of the Canada Border Services Agency \n(CBSA) Assessment and Revenue Management (CARM) project. Get more information relating to the \nCARM Client Portal (CCP), registering or logging into a portal account. \nDefinitions \nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes with the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada. \n\nRelease on Minimum Documentation (RMD) \nA procedure that allows importers/owners or brokers to obtain a release of goods based on minimum \ndocumentation \n\nGuidelines and General Information \n1. In certain situations, at the time of importation the final value for duty of goods cannot be \nestablished. In such cases, goods may be released using the interim accounting provisions of \nsubsection 32(2) of the Customs Act (the Act), provided the conditions of sections 14 and 15 of \nthe Accounting for Imported Goods and Payment of Duties Regulations, are met. \n\n2. The following goods can be imported using a Master Provisional Entry (MPE): \n(a) Plans, drawings, and blueprints imported for use in a construction project or facility installations \nin Canada; \n(b) Large installations of systems, machinery, and equipment imported for use in the installation; \n(c) Military equipment imported by the Department of National Defence; and \n(d) Material, components, and parts imported by the Department of National Defence for use in the \nrepair, maintenance, modification, and testing of such equipment. \nNote: For information on methods to be used to determine the value for duty of information-based \nproducts such as plans, drawings and blueprints, refer to Memorandum D13-11-\n2: Value for Duty of Certain Information-based Products and sections 48 to 53 of the Act. \nFor greater certainty on origin, tariff classification or value for duty clients may submit an \napplication for a Ruling from the CBSA. The procedures are outlined in Memorandum D11-4-16: \nAdvance Rulings under Free Trade Agreements, Memorandum D11-11-1: National Customs \nRulings (NCR), and Memorandum D11-11-3: Advance Rulings for Tariff Classification. \n3. In accordance with the Accounting for Imported Goods and Payment of Duties Regulations, clients \ncan use a provisional entry provided they seek CBSA approval in advance of importation. The \nclient must submit a request via the CARM Client Portal (CCP) that meets the requirements as ",
+    "history": "",
+    "last_amended": "2024-11-18",
+    "current_to": "2024-11-18",
+    "citation": "Memorandum D17-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-13-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-13",
+    "marginal_note": "Interim Accounting (Provisional Documentation) (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "described in this memorandum. \n\nProgram Requirements \n4. To apply for authorization to use interim accounting the importer/owner or broker must submit a \nMaster Provisional Authorization request using the CARM Client Portal (CCP). \n\n5. Once a Master Provisional Authorization request has been submitted, a case number will be \ngenerated and the importer/owner or broker must upload documents providing the following \ninformation: \n\na) a letter detailing the project/installation; \nb) the project timeframe (i.e. start/end dates); \nc) specific location of the project and the port of entry where the majority of shipments will be \nreleased; \nd) a complete copy of the accepted contract; \ne) the responsibilities of contracting parties; \nf) the ownership of the project; and \ng) a complete component breakdown of the goods being imported \n\nNote: Additional requirements apply when importing goods subject to the Special Import \nMeasures Act (SIMA) on a MPE. The Measures in Force contains information regarding \ngoods currently subject to SIMA and is updated as necessary to reflect the status of SIMA \nduty liability. Contact the Trade and Anti-dumping Programs Directorate at the following \nemail address for additional information. Email: SIMA_Compliance-\nObservation_LMSI@cbsa-asfc.gc.ca \n\n6. Details on how to complete the Master Provisional Authorization request can be found in the “User \nguide - Create a Master Provisional request” available here Onboarding documentation - CARM. \n\n7. Once received, the CBSA will assign the request to the CBSA Trade Operations office nearest to \nwhere the majority of shipments will be released. The CBSA Trade Operations office may request \nsupplementary information to complete the review of the request. \n\n8. Before making final decision, CBSA Trade Operations will review the information to ensure that the \nconditions for tariff classification, origin or value for duty are met. \n\n9. If all conditions are met, a letter of authorization will be issued to the client via the CCP, granting \nthe use of the Master Provisional Entry for the timeframe specified. \n\nAccounting Requirements \n10. Once authorized, the importer/owner or broker must present the Master Provisional Entry by using \na C -type Commercial Accounting Declaration (CAD) as outlined in Memorandum D17-1-5: \nAccounting for Commercial Goods. The case number of the Master Provisional Authorization \nmust be included with the CAD when presented to the CBSA. \nNote: The CAD is provided to the CBSA before or upon the arrival of the first shipment into \nCanada. The documentation provided with the CAD must include a copy of the CBSA letter of \nauthorization, as well as all supporting documentation necessary to meet the requirements \nregarding imported goods as detailed in Memorandum D17-1-4: Release of Commercial Goods. \n11. In accordance with section 12 of the Accounting for Imported Goods and Payment of Duties ",
+    "history": "",
+    "last_amended": "2024-11-18",
+    "current_to": "2024-11-18",
+    "citation": "Memorandum D17-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-13-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-13",
+    "marginal_note": "Interim Accounting (Provisional Documentation) (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Regulations, the importer/owner or broker must pay the total amount of duties and taxes payable at \ntime of release. \n\n12. If the client is a release prior to payment (RPP) program participant with a sufficient security \ndeposit, the goods may be released and payment of duties and taxes owing must be made in full \nby the due date of the statement of adjustment (SOAdj). \n\n13. All shipments pertaining to the CAD must be transported by a carrier with a valid carrier code. As \nsubsequent shipments are imported, they will be entitled to the Release on Minimum \nDocumentation (RMD) procedure as \"value included\" against the original CAD. These shipments \nare released without formal accounting; however, the CBSA controls the shipments through copies \nof the RMD package and periodic monitoring by the CBSA Trade Operations office monitoring the \ncase. \n\nNote: When goods are subject to SIMA duties, the RMD package must include a detailed product \ndescription of the shipment. \n14. Before every release, a copy of the complete release package must be uploaded by the client to \nthe existing Master Provisional Authorization case via the CCP following the steps in “User Guide - \nUpload documents” found here Onboarding documentation - CARM. \n\n15. Where goods have been released under RMD procedures and the importer/owner or broker has \nused, in error, a transaction number other than the number applied to the Master Provisional CAD, \nthe incorrect transaction number should not be used for an accounting declaration in CARM. The \nImporter/owner or broker must inform the Port of Entry with a corrections to interim accounting \ndocument using Form A48/BSF308 as detailed in Memorandum D17-1-4: Release of Commercial \nGoods. \n\n16. If an importer/owner or broker presents, in error, a final version of the accounting declaration and \npays the duties on a shipment for which provisional procedures have been established, a refund \nclaim for duplicate payment may be accepted, under paragraph 74(1)(d) of the Act, provided it is \nsubmitted as an adjustment in the CCP. Memorandum D17-2-1: Adjusting Commercial Accounting \nDeclarations provides more information on how to adjust a CAD. \n\n17. The regional CBSA Trade Operations office will monitor the use of the MPE on a quarterly basis to \nverify importations. \n\n18. Once the closing date has been reached or the last shipment has been received, the CAD is to be \nadjusted by the client in the CCP for additional payment or refund, as applicable. Such refunds do \nnot include overpayments of GST. Memorandum D17-2-1: Adjusting Commercial Accounting \nDeclarations provides more information on how to adjust a CAD. \n\nNote: The final adjustment must be made in the CCP within 12 months of the date of termination of \nthe construction project, installation or when the last shipment is received as per the Accounting for \nImported Goods and Payment of Duties Regulations and in accordance with the authorization letter. \nTariff Treatment Considerations ",
+    "history": "",
+    "last_amended": "2024-11-18",
+    "current_to": "2024-11-18",
+    "citation": "Memorandum D17-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-13-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-13",
+    "marginal_note": "Interim Accounting (Provisional Documentation) (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "19. If importer/owner or broker intends to claim the United States Tariff, the Mexico Tariff, the Canada-\nIsrael Agreement Tariff, or the Chile Tariff for the goods, they must indicate it in their Master \nProvisional Entry application. The application should be supported by the documentation available \nat that time. \n\n20. If the CBSA Trade Operations cannot reasonably determine that all the goods meet the rules of \norigin and conditions to qualify for use of the United States Tariff, the Mexico Tariff, the Canada-\nIsrael Agreement Tariff, or the Chile Tariff, additional security will be required to cover duties that \nwould otherwise be payable under the Most-Favoured Nation (MFN) tariff treatment or other \napplicable tariff treatment. \n\n21. If the use of the United States Tariff, the Mexico Tariff, the Canada-Israel Agreement Tariff, or the \nChile Tariff is acceptable and is claimed on the CAD, the importer/owner or broker must submit a \nvalid Certificate of Origin for review by the CBSA, to be provided with the Master Provisional \nAuthorization request. The origin of the goods will be reviewed at the closing date and adjusted, if \nnecessary. \n\n22. Paragraph 74(1)(c.1) of the Act stipulates a four-year time frame for Canada–Chile Free Trade \nAgreement (CCFTA) goods. For more information on refunds, refer to Memorandum D6-2-\n3: Refund of Duties. \nReferences \nRefer to these resources for further information: \nTCP guide on MPEs \nCARM CCP Info on RPP \nApplicable legislation \n Customs Act \n Accounting for Imported Goods and Payment of Duties Regulations \n\nSuperseded memoranda D \nD17-1-13 dated January 6, 2016 \nIssuing office \nRevenue Assessment Unit \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n\n documentation or information to support instructions \n related D-memos \n User Guides Onboarding documentation - CARM \n Memorandum D6-2 :, Refund of Duties \n Memorandum D13-11-2: Value for Duty of Certain Information-based Products \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-1-4: Release of Commercial Goods \n Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods",
+    "history": "",
+    "last_amended": "2024-11-18",
+    "current_to": "2024-11-18",
+    "citation": "Memorandum D17-1-13",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-21-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-21",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audiences: Couriers; customs brokers; anyone importing eligible commercial and casual goods. Key content: Importer books and records; resident and non-resident importer; electronic record; place of business; compliance verification. Keywords: Record, place of business, verification, BSF900, CARM.",
+    "history": "",
+    "last_amended": "2025-10-28",
+    "current_to": "2025-10-28",
+    "citation": "Memorandum D17-1-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-21-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-21",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines and General Information Importer Records Obligations Non-resident Importers Agreement to Maintain Records Elsewhere than the Place of Business in Canada Imaged and Microfilmed (Electronic) Records Electronic Data Processed Records Availability for Inspection and Delivery Non-compliance Additional Information\n- References",
+    "history": "",
+    "last_amended": "2025-10-28",
+    "current_to": "2025-10-28",
+    "citation": "Memorandum D17-1-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-21-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-21",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum has been revised to update the Canada Border Services Agency (CBSA) policy concerning the requirements regarding the maintenance of records, in and outside of Canada.\n2. The template of the Agreement to Maintain Records Outside of Canada was changed to the Agreement to Maintain Records Elsewhere than the Place of Business in Canada to include all scenarios where the records are not kept at the place of business in Canada.",
+    "history": "",
+    "last_amended": "2025-10-28",
+    "current_to": "2025-10-28",
+    "citation": "Memorandum D17-1-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-21-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-21",
+    "marginal_note": "Guidelines and General Information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Importer Records Obligations\n1. Record-keeping requirements for imported commercial goods apply to non-resident and resident importers, owners or consignees of the goods, including exporters abroad who ship commercial goods to themselves in Canada.\n2. At a minimum, importers are required to keep, for the period of six years following the importation of the commercial goods, all records that relate to the origin, marking, purchase, importation, costs and value of the commercial goods; payment for the commercial goods; the sale or other disposal of the commercial goods in Canada; and any application for an advance ruling made under section 43.1 of the Customs Act (the Act) in respect of the commercial goods. A record is defined to include an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other proof containing information, whether in writing or in any other form. In addition to these requirements, the Imported Goods Records Regulations (the Regulations) also require additional records be kept for various specific entities and in various scenarios.\n3. Generally, an importer is required to maintain records at its place of business in Canada. A place of business generally means “any premises, facilities or installations used for carrying on the business of the enterprise whether or not they are used exclusively for that purpose. A place of business may also exist where no premises are available or required for carrying on the business of the enterprise and it simply has a certain amount of space at its disposal. It is immaterial whether the premises, facilities or installations are owned or rented by or are otherwise at the disposal of the enterprise, and place of business may be situated in the business facilities of another enterprise.”\n4. However, an importer may submit an application through the CBSA CARM Client Portal requesting authorization to maintain records at a location in Canada other than its place of business. For details on how to apply through the CARM Client Portal, please see paragraph 8 . The agreement must identify the corporate address(es) – the address registered for tax purposes, those of the place(s) of business as well as the business address where the records will be maintained and how the location relates to the importer (e.g., accountant's office, customs broker office). If the records are kept at more than one location in Canada, they have to be integral at no less than one of the locations or a portal must be in place to access the records electronically. Note that in order to respect the above requirements, PO boxes and mail forwarding services will not be accepted.\nNon-resident Importers\n5. Non-resident importers have the same obligations as any resident importer, owner or consignee of imported goods.\n6. Non-resident importers usually do not maintain a place of business in Canada but may forward records to a licensed customs broker who prepares accounting documents on their behalf, pays duties, takes delivery of the goods, and arranges delivery based on their instructions. A licenced customs broker, accountant, or other authorized agent may be designated by a non-resident importer to maintain its records in Canada. For details on how to apply through the CARM Client Portal, please see paragraph 10 . Among other things, the application must indicate the corporate address(es), those of the place(s) of business, and the business address where the records will be maintained as well as the agent's name and relationship to the importer.\n7. It should be noted that when the CBSA authorizes such requests for an agent to maintain records, the importer continues to be responsible for all of the legislative requirements of subsections 40(1) and 43(1) of the Act and related regulations.\n8. After May 13, 2024 , import and export business accounts for both resident and non-resident importers will not be issued unless the Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) has been approved through the CARM Client Portal. See paragraph 10 below for application details.\nAgreement to Maintain Records Elsewhere than the Place of Business in Canada\n9. Importers may submit a request to the CBSA for an authorization to maintain records at a location other than their place of business in Canada or outside of Canada, specifically in the United States of America or in Mexico, or to designate an agent to keep records on their behalf.\n10. An Agreement to Maintain Records Elsewhere than the Place of Business in Canada has to be completed and submitted through the CBSA Assessment and Revenue Management (CARM) Portal, which can be accessed through the following hyperlink: CARM Client Portal - CARM (canada.ca) . All relevant supporting documentation must also be uploaded through the Portal.\na) New importers will have to complete the Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) when registering for their Import and export business account.\nb) Legacy importers will have to update their program account in CARM and add a Books and Records address to their profile.\n11. The Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) is accessible via the request application in CARM Client Portal or via the CBSA website at the following hyperlink: BSF900 .\n12. Note that in order to respect the place of business requirements, Post Office boxes and mail forwarding services will not be accepted as a business address.\n13. The CBSA regards the authorization to keep records at a place other than the place of business (whether inside or outside of Canada) as the granting of a privilege. Non-compliance will be addressed by the cancelation of the agreement and administrative penalties may be applied.\n14. Once a request has been reviewed and the information contained therein deemed to be adequate, the CBSA will issue an approval letter. The approval letter must be kept by the company in their records as proof of the agreement with the CBSA to maintain the books and records outside of the place of business in Canada.\nImaged and Microfilmed (Electronic) Records\n15. Where records are maintained in an electronic format, the imaging or microfilming program must adhere to the National Standards of Canada, CAN / CGSB -72.34-2017, Electronic Records as Documentary Evidence. This Standard is available from the Canadian General Standards Board website .\nElectronic Data Processed Records\n16. Electronic records are recognized as records of account, provided the medium can be related back to the supporting source documents or hard copy documents and is supported by a system capable of producing an accessible and readable copy on demand.\n17. All records of account (including source documents) available in paper format must be kept, except where an acceptable electronic format identified in paragraph 15 is in place.\n18. The CBSA eManifest and CARM Client Portal users are required to retain separate records in respect of imported goods in accordance with the information provided in this memorandum. The eManifest and CARM Client Portals are not to be used for record-keeping.\n19. Records kept in the United States of America or in Mexico and accessed electronically are not considered to be records in Canada. However, where records are maintained electronically at a server located outside of Canada, more specifically in the United States of America or in Mexico, a copy of the records may be accepted, provided these are made available to the CBSA in Canada or at a location designated by the Minister in an electronically readable and useable format.\nAvailability for Inspection and Delivery\n20. The records referred to in sections 2 and 3 of the Regulations shall be kept in such a manner as to enable a CBSA officer to perform detailed audits and verifications to obtain, or verify the information upon which a determination of the amount of the duties paid or payable was made.\n21. In accordance with subsection 43(1) of the Act , the Minister may, for any purpose related to the administration or enforcement of the Act, require from any person the production of any record, book, letter, account, invoice, proof of payment, ledgers, journal entries, statement (financial or otherwise), or other document at a place, and within the time specified therein.\n22. In addition to granting access to the records, the importer must provide access to key personnel who can deliver explanations on the information provided.\nNon-compliance\n23. Where it is determined that an importer has failed to comply with any of the requirements for the maintenance of records, the importer will be requested to fulfill these requirements within a reasonable period of time. If an importer fails to comply with the requirements of record maintenance under subsection 40(1) of the Act , the CBSA may:\n- assess Administrative Monetary Penalty System ( AMPS ) penalties in accordance with subsection 109.1(1) of the Act ;\n- cancel the Agreement to Maintain Books and Records Outside of the Place of Business in Canada; or\n- detain under the authority of section 41 of the Act , any goods imported by the importer until the importer has complied with the requirements.\n24. Where a person who is required by subsection 40(1) of the Act to keep records, other than a person referred to in section 3.1 of the Regulations , has not kept records or has been requested to provide records in accordance with subsection 43(1) of the Act and fails to do so, preferential tariff treatment may be denied or withdrawn for the commercial goods that are the subject of those records.\nAdditional Information\nFor more information, e-mail the CBSA at cm-go@cbsa-asfc.gc.ca .",
+    "history": "",
+    "last_amended": "2025-10-28",
+    "current_to": "2025-10-28",
+    "citation": "Memorandum D17-1-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html"
+  },
+  {
+    "id": "dmemo-D17-1-21-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-1-21",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office:\nTrade and Anti-dumping Programs Directorate\nApplicable legislation\n- Customs Act\n- Imported Goods Records Regulations\nOther Reference\nCAN / CGSB -72.34-2017, Electronic Records as Documentary Evidence\nSuperseded D memorandum\nD17-1-21 as of August 2021",
+    "history": "",
+    "last_amended": "2025-10-28",
+    "current_to": "2025-10-28",
+    "citation": "Memorandum D17-1-21",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThis memorandum outlines the policy and procedures for submitting an adjustment for \ncommercial goods accounted for on a Commercial Accounting Declaration (CAD) or on a Form \nE14, CBSA Postal Import Form. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \n\nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \no Reasons for submitting an adjustment \no Submitting an adjustment \no Processing of an adjustment \no Payment \no Refunds of GST \no Interest \no Statement of Adjustment (SoAdj) \no Record of Intent (ROI) \no Split-line adjustments \no Mass adjustments \no Adjustments following a compliance verification \no Courier Low Value Shipment (CLVS) adjustments \no Submitting a paper CAD adjustment \no Adjustments to goods imported by mail \n Appendix A: Reason codes \n Appendix B: Instructions for completing Form BSF945 when submitting an adjustment \nfor goods imported on a Form E14 \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \n\nThis memorandum has been revised to reflect changes as a result of the implementation of \nrelease 3 (R3) of the CBSA Assessment and Revenue Management Project (CARM) including: \n\n• The replacement of Form B3-3, Canada Customs Coding Form and Form B2, Canada \nCustoms - Adjustment Request with the Commercial Accounting Declaration (CAD). \n• The replacement of the Detailed Adjustment Statement (DAS) with the Statement of \nAdjustment (SoAdj). \n• The introduction of the mass adjustment process, which replaces the former Blanket B2 \nprocess. \n• The introduction of the recap sheet for goods imported under the Courier Low Value \nShipment (CLVS) Program and accounted for on a consolidated Type F CAD. \n• The introduction of the Record of Intent mechanism in CARM, which allows an importer \nor their authorized representative to protect their legislative time limits while an \nadjustment is under review by the CBSA. \n• Changes to the payment due date for adjustments to reflect the new billing cycle. \n\nDefinitions \n\nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes \nwith the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3 (R3). It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of Parliament. \n\nElectronic Data Interchange (EDI) ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "A service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nForm B2, Canada Customs – Adjustment Request \nThe customs document used to request an adjustment to an accounting declaration for \ncommercial goods before CARM R3. \n\nForm B3, Canada Customs Coding Form \nThe customs document used to account for goods imported into Canada before CARM R3. \n\n3 \n\nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nThe paper customs document used to request an adjustment to an accounting declaration that \nis to be submitted in exceptional circumstances, as per section 2.2(2) of the Accounting for \nImported Goods and Payment of Duties Regulations. \n\nForm E14, CBSA Postal Import Form \nThe customs document used to account for goods imported by mail with a value of $3,300 or \nless. \n\nLegislative issue \nThe legislative authority associated with the adjustment request (e.g., section 74(1) (c.1) or \n32.2(2) of the Customs Act). \n\nMass adjustment \nAn adjustment to two or more commercial accounting declarations (CADs) for the same \nlegislative issue for up to three reasons, submitted at once using the CCP, or submitted via \nEDI/API referencing the same mass adjustment case number. \n\nReason \nThe description of the circumstances for which an adjustment is being requested (e.g. change \nof origin, tariff classification, value for duty). \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration, which \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-1-E.TC \nis provided when requesting a refund as a result of a tariff classification change). \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment request, \nwhich may include the importer or their authorized representative. \n\nRecord of Intent (ROI) \nA mechanism in CARM that enables TCPs to inform the CBSA of their intent to submit an \nadjustment to a CAD that is already being reviewed by the CBSA under the adjustment \nprocess. \n\nSplit-line \nAn accounting change that requires one or more commodities accounted for together on one \nCAD line, to be split and accounted for on two or more separate CAD lines. \n\nStatement of Adjustment (SoAdj) \nThe statement issued after an adjustment request has been processed, which provides \ninformation on previous and adjusted transactional details, the change in total duties and/or \ntaxes assessed (if applicable), the legislative authority supporting the change, and appeal \nrights. \n\n4 \n\nRecap sheet \nAn electronic spreadsheet that must be provided when submitting an adjustment for goods \nimported through the CLVS program on a consolidated CAD Type F, supporting the detailed \nchanges relating to each individual shipment being adjusted. \n\nWeb service (API) \nAn application programming interface that facilitates the accounting and revenue management \nprocesses with the CBSA. \n\nGuidelines \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum is to be used as a guide by those preparing and submitting adjustments \nfor commercial goods imported on a Commercial Accounting Declaration (CAD), after the \nimplementation of CARM R3 on October 21,2024. As of this date, the CAD replaces the \nprevious Form B3, Canada Customs Coding Form, and Form B2, Canada Customs – \nAdjustment Request Form. \n\n2. When an adjustment is submitted, the CARM system leverages version management, \ncreating a single accounting declaration record. When an adjustment is accepted it will be \ntreated as the next version of the CAD. \n\n3. An adjustment may be submitted by an importer or an authorized representative, such as a \ncustoms broker or third party consultant, to which the importer has granted delegated authority \nto act on their behalf. For more information on delegated authority, refer to Memorandum D1-\n6-1, Authority to Act as Agent. \n\n4. This memorandum does not include information on how to submit an adjustment for goods \nwhich have been accounted for prior to the implementation of CARM R3 on a Form B3, \nCanada Customs Coding Form. For information on how to submit an adjustment to a Form B3, \nrefer to Memorandum D17-2-4, Preparation and Presentation of Pre-CARM Adjustments. \n\n5. This memorandum does not include information on how to submit an adjustment for a \nbusiness number change. Information on how to request a business number change can be \nfound in Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests. \n\n6. All commercial adjustments must be processed using a CAD in CARM, including those \naccounted by mail on a Form E14, CBSA Postal Import Form. This memorandum includes \ninstructions on how to submit a request when goods have been accounted for using this form. \n\n7. Not all adjustment requirements and processing instructions outlined in the memorandum \napply to importers enrolled in the Customs Self-Assessment (CSA) program. For information \non CSA adjustments, refer to Memorandum D23-3-1, Customs Self-Assessment for Importers. \n\n5 \n\nReasons for submitting an adjustment \n\n8. There are many reasons a TCP could submit an adjustment request to the CBSA. Although \nthis is not an exhaustive list, some examples include: \n\na) The TCP has discovered an error in the origin, tariff classification, or value for duty of \nthe goods and is making a voluntary amendment to their original declaration, as per \ntheir obligation under section 32.2 of the Customs Act. For more information regarding \n\"reason to believe\" and the obligation to self-adjust, refer to Memorandum D11-6-6, \nReason to Believe and Corrections to the Declaration of Origin, Tariff Classification, \nand Value for Duty. \n\nb) The TCP is submitting amendments to their declarations as a result of trade \ncompliance verification. For more information on these types of adjustments, refer to \nMemorandum D11-6-10, Reassessment Policy. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "c) The TCP wishes to apply for a refund under section 74 or 76 of the Customs Act. For \nmore information on the refund of duties on commercial importations, refer to \nMemorandum D6-2-3, Refund of Duties. \n\nd) The TCP is making a request for re-determination of provisional duty assessed by the \nCBSA under Special Import Measures Act (SIMA). For more information on this \nprocess, please refer to Memorandum D14-1-3, Re-determinations and Appeals Under \nthe Special Import Measures Act. \n\ne) The TCP is correcting a declaration of tariff classification involving diverted goods. \nDiversion occurs when goods have been accounted under a conditional relief tariff \nitem and are used or disposed of in a manner other than that specified in the \nconditional relief tariff item declared on the CAD. The Diversion of Imported Goods \nExemption Regulations specify certain instances in which diversions need not be \nreported. \n\nNote: The importer is legally responsible for reporting any diversion of goods from the \npurpose for which relief was granted. For more information on the diversion of goods, \nrefer to Memorandum D11-8-5, Conditional Relief Tariff Items. \n\nf) The TCP wishes to amend a declaration containing minor clerical or typographical \nerrors in the invoice quantity, vendor's name, or vendor’s address. Errors are not to be \nconsidered clerical or typographical under the following circumstances: \n\nI. When revenue changes are involved; \nII. When there is a change in the tariff classification number, whether or not the \nrates are the same; \nIII. When there is a change in value for purposes of the CBSA, whether or not the \ngoods are dutiable; and, \n\n6 \n\nIV. To change the importer's name or business number. For details on submitting \nadjustment requests of this nature, refer to Memorandum D17-2-3. \n\nSubmitting an adjustment \n\n9. An adjustment to a CAD may only be made after the payment due date and within the \nlegislative time frame. Changes required before the payment due date may be submitted as a \ncorrection, as per Memorandum D17-1-5, Accounting for Commercial Goods. \n\n10. An adjustment may be submitted by a TCP using the CARM Client Portal (CCP), Electronic \nData Interchange (EDI) or Web service (API). \n\n11. To transmit using EDI or API, TCPs should contact the CARM Client Support Help Desk \nonline or by phone at 1-800-461-9999. \n\n12. To make an adjustment using the CCP, the TCP selects the CAD and edits any field \nrequiring a change. These changes will be validated and if accepted, will create a new version \nof the CAD. \n\n13. To make an adjustment using an EDI connection or API, the TCP must transmit the entire \nCAD again in full, with changes to the fields requiring an adjustment. Upon receipt, a response \nmessage will be generated and returned to the TCP confirming acceptance or errors. \n\n14. Adjustments require a reason code, which is linked to a legislative authority and reason for ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the change. For a list of reason codes, refer to Appendix A - Reason Codes. \n\n15. Up to three different reason codes may be provided. Issues that involve SIMA however, \nare to be submitted as a request for re-determination through the CCP. For more information \non how to request a re-determination of SIMA see Memorandum D14-1-3. \n\n16. Changes to the CAD transaction number, release office, or the release date require a CAD \nwithdraw request, and the resubmission of a new CAD. For more information on submitting a \nCAD withdraw request, refer to Memorandum D17-2-3. \n\n17. Supporting documentation is required for all changes resulting in refunds during the \nadjustment period and must be uploaded via the CCP. When submitting documents, the CCP \ncan accommodate up to 45 MB per file, to a maximum of 150 MB per submission. Only 10 files \ncan be submitted at a time. If the TCP needs to submit more than this, they can make multiple \nsubmissions. \n\n18. Supporting documentation for adjustments resulting in a refund must be received no later \nthan 11:59:59 PM EST on the same day the adjustment is submitted. Adjustments resulting in \na refund that are submitted without supporting documentation, will be rejected by the CBSA \nand legislative time limits will not be protected. \n\n7 \n\n19. To ensure that an adjustment is not rejected for missing supporting documentation, it is \nrecommended that TCPs submitting an adjustment via the CCP, upload their documents at the \ntime of submission. For TCPs submitting an adjustment via EDI or API, it is recommended that \nsupporting documents be uploaded in the CCP before the adjusted version of the CAD is \nsubmitted via EDI or API. \n\nProcessing of an adjustment \n\n20. After an adjustment to a CAD is submitted and passes validation, it may be referred to a \nCBSA officer for further review before a decision is rendered. \n\n21. If the adjustment request does not require review by a CBSA officer, the TCP will receive a \nmessage confirming acceptance of the adjustment request. This means that the version \nsubmitted by the TCP will be considered the latest version of the CAD. \n\n22. If the adjustment request requires review by a CBSA officer, a message will indicate that \napproval is pending. This means that the CAD is subject to change following the CBSA \nofficer’s decision, and what the TCP submitted may not reflect the final version of the CAD. \n\n23. If upon review of the adjustment, the CBSA officer discovers that the adjustment request \nhas provided a reason code with the incorrect legislative authority, the request will be rejected. \n\n24. If the CBSA officer requires additional information and/or supporting documentation from \nthe TCP to determine if legislative requirements are met, the CBSA officer may send a request \nto the TCP through the CCP or other channel (e.g. phone, email) at their discretion. The TCP \ncan reply back to the officer and/or upload the information/documentation to the CAD via the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CCP as directed. Failure to provide the requested documentation within the established time \nframe, will result in the request being rejected. \n\n25. Following the review of the request and any required documentation, the CBSA officer will \nprocess the request by either accepting, rejecting, or denying the adjustment request. \n\n26. If an adjustment request is rejected by the CBSA, a new CAD version is created, \nreplicating the version that was on file before the adjustment request was submitted by the \nTCP. For example, if an adjustment is submitted to CAD version 1, and it is rejected by a \nCBSA officer, the TCP’s request (CAD version 2) will show as “rejected” in the CCP, and CAD \nversion 3 will be created, mirroring what was on CAD version 1. CAD version 3 will show as \n“approved”. \n\n27. Adjustments that are denied will be processed the same way those that are rejected, \nwhereby the version that was submitted by the TCP will appear as “rejected” and a new \nversion will be created and show as “approved”. To differentiate between a rejection and a \ndenial the TCP must refer the reason code on the SoAdj. \n\n8 \n\n28. A CBSA officer may also partially accept a request by approving one or more of the \nrequested changes, and denying others. When this occurs, the version the TCP submitted will \nshow as “approved”. To TCP will be able to identify the changes that were denied, by \nreviewing the fields that the CBSA corrected back to the original values, the appropriate denial \nreason code(s), and the officer’s comments on the SoAdj explaining the partial approval. \n\n29. There is no corresponding EDI message sent after the CBSA officer processes the \nadjustment. Therefore, in all cases where a CBSA officer processes the request, the TCP must \naccess the CCP and review the decision. If an adjustment request is partially accepted or fully \ndenied, the TCPs can obtain the latest version of the CAD via API. \n\n30. Once processing is complete, the CARM system will: \n\na) post the updated duties and taxes, along with any applicable interest to the importer’s \naccount; \nb) assign a payment due date based on the date of posting; and, \nc) issue a Statement of Adjustment (SoAdj). \n\n31. When a CAD has been rejected, the SoAdj will appear on the version that was rejected. \n\n32. The CAD may be further reviewed by the CBSA once it has been posted. Pursuant to \nsection 59 of the Customs Act, a CBSA officer may re-determine or further re-determine the \norigin, tariff classification, and/or value for duty of imported goods at any time within four years \nafter the date of the determination, or within such further time as may be prescribed \n\nPayment \n\n33. The payment due date for adjustments resulting in an amount owing to the CBSA will be \nbased on the date the adjustment is posted, and will follow the standard billing cycle. This \nmeans that adjustments posted between the 18th of month 1 and the 17th of month 2 will be ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "due 10 weekdays after the 17th of month 2. For more information on payment due dates, refer \nto Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods. \n\nRefunds of GST \n\n34. The CBSA will accept adjustment requests and render decisions for GST refund requests, \nwhere GST has been overpaid when accounting for imported commercial goods on a CAD. \nThe CBSA however, will not issue a credit for the GST refund to the importer's account. \nImporters who are GST registrants will receive the refund as an input tax credit from the \nCanada Revenue Agency (CRA). Information on input tax credits from the CRA can be found \non the CRA's website. TCPs who are non-GST registrants can submit Form GST 189, General \nApplication for Rebate of GST/HST, along with their SoAdj from the CBSA, to the CRA to \nrequest their refund. \n\n9 \n\nInterest \n\n35. If an adjustment results in an amount owing to the CBSA, interest will be calculated and \nadded to the amount owing. If the adjustment results in a refund to the importer, and the \nadjustment is not processed within 90 days, the CARM system will calculate interest beginning \nthe 91st day after the claim was successfully submitted in the CARM system. \n\n36. For more information on the application of interest, refer to Memorandum D11-6-5, Interest \nand Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and \nDuty Relief. \n\nStatement of Adjustment (SoAdj) \n\n37. A SoAdj is generated to notify TCPs of a decision made in response to an adjustment they \nhave submitted or when a CBSA-initiated review of a CAD results in an adjustment. This \nstatement could constitute notice of refund, a non-revenue change, or a request for payment. \n\n38. The SoAdj is available on the CCP and captures the result of the adjustment, including \ninformation on previous and adjusted transactional details, the change in total duties and/or \ntaxes assessed (if applicable), the legislative authority supporting the change, and the TCP’s \nappeal rights (if applicable). \n\nRecord of Intent (ROI) \n\n39. Whenever an adjustment is being reviewed by the CBSA, the TCP is unable to make \nchanges as the transaction is locked. \n\n40. While an adjustment request is locked, the TCP may submit a Record of Intent (ROI) to \nprotect their legislative time limits related to adjustment submissions and interest calculations. \n\n41. When the CAD is unlocked due to a decision being rendered, the TCP can then submit the \nchanges referencing the ROI. The date identified on the ROI will be used as the filing date for \ninterest calculations. \n\nSplit-line adjustments \n\n42. When a change results in the need to split a CAD line, the TCP must complete a two step \nadjustment process in order to ensure that interest is calculated correctly and that the decision \nis rendered on the correct line. \n\n43. For the first step, the TCP must submit an adjustment to reduce the amounts in the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Quantity and Value for Currency Conversion (VCC) fields on the original line that requires the \nsplit. In the same adjustment, one or more new lines must be created for this same commodity, \nand the total Quantity and VCC amounts of these newly created lines must be equivalent to \n\n10 \n\nthe amounts that are being reduced from the original line. No other change is to be made in \nthis step. \n\n44. Step one is an administrative step that will result in $0 owing in duties, taxes and interest. \nThe reason code for this adjustment must be R3-7-1.Qty. An example of step one is detailed \nbelow. \nCAD Version \nLine \nDescription \nClassification \nQTY \nVCC \nCurrency \nDuties Amount \nDuties Delta \nGST Amount \nGST Delta \nReason Code \nDuties Interest \nGST Interest \nV1 1 Mattresses 9404.90.90.90 5000 500,000 CAD $70,000 N/A $28,500 N/A N/A N/A N/A \nStep 1: Original line QTY and VCC is adjusted. New line is created with same classification, and the QTY and VCC are the amou nts the original line was \nreduced by. \nV2 1 Mattresses 9404.90.90.90 4000 400,000 CAD $56,000 -$14,000 $22,800 -$5,700 R3-7-1.QTY $0.00 $0.00 \n2 Mattresses 9404.90.90.90 1000 100,000 CAD $14,000 $14,000 $5,700 $5,700 R3-7-1.QTY $0.00 $0.00 \n$0 $0 $0.00 $0.00 \n\n45. Once the adjustment from step one has been posted, the TCP can perform step two, which \nrequires that the newly added commodity line(s) be adjusted to reflect the accurate trade data \n(e.g. corrected tariff classification). The reason code that corresponds to the applicable \nlegislative issue and reason for the change must be provided. An example of step two is \ndetailed below. \nCAD Version \nLine \nDescription \nClassification \nQTY \nVCC \nCurrency \nDuties \nAmount \nDuties Delta \nGST Amount \nGST Delta \nReason Code \nDuties \nInterest \nGST Interest \nStep 2: New line is adjusted to reflect correct classification. This change results in additional duties, taxes, and interest owing. \nV3 1 Mattresses 9404.90.90.90 4000 400,000 CAD $56,000 $0.00 $22,800 $0 N/A N/A N/A \n2 Mattresses 9406.90.20.00 1000 100,000 CAD $15,500 $1,500 $5,775 $75 R3-32-2-2.TC $26.88 $1.35 \n$1,500 $75 $26.88 $1.35 \n\nMass adjustments \n\n46. A mass adjustment may be submitted to adjust two or more CADs for the same legislative \nissue for up to three reasons. All reason codes selected must fall under the same issue and \napply to all goods within the mass adjustment. The exception to this is a request to change a \ntariff classification, that may require a change in tariff treatment or country of origin, and two \nissues are involved. \n\n47. A mass adjustment may be submitted via the CCP, EDI or API. \n\n11 \n\n48. To submit a mass adjustment via the CCP, the TCP selects the level of adjustment being \nmade (i.e. general details [header, invoice [sub-header], or commodity [line item]) and the \nCADs that they wish to have the mass adjustment applied to. The field(s) that require an \nadjustment can be changed and this change is applied to all CADs selected in the mass \nadjustment. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "49. To submit a mass adjustment via EDI or API, the TCP must first generate a mass \nadjustment case number using the CCP. The TCP can then re-transmit all of the CADs \nselected for the mass adjustment again in full using EDI or API, with the requested changes \nand include the applicable case number that was generated. CAD’s must be transmitted within \n5 business days of the mass adjustment case number creation. Failure to do so will result in \nclosure of the mass adjustment case by the CBSA. \n\n50. Supporting documentation for each CAD within a mass adjustment is required in situations \nwhere the mass adjustment results in a refund, and less than 25 CADs are being adjusted. \nThe supporting documentation must be uploaded via the CCP no later than 11:59:59 PM EST \non the same day the CADs in the mass adjustment are submitted. \n\n51. When submitting supporting documentation, the CCP can accommodate up to 45 MB per \nfile, to a maximum of 150 MB per submission. Only 10 files can be submitted at a time. If the \nTCP needs to submit more than this, they can make multiple submissions. \n\n52. Supporting documentation for each CAD within a mass adjustment is not required on the \nday of submission, in situations where 25 or more CADs are being adjusted. The TCP must \nhave supporting documentation readily available for all CADs within the mass adjustment, and \nbe able to provide upon request by the CBSA. Failure to provide documentation by the \nassigned deadline may result in rejection of the mass adjustment. \n\n53. When a mass adjustment is processed, each CAD will reflect the changes made on a new \nversion, and each CAD will receive a SoAdj. \n\nAdjustments following a compliance verification \n\n54. Following a CBSA trade compliance verification, an importer may be required to submit \nadjustments within 90 days from the date of the Trade Compliance Verification Report. These \ncorrections may be submitted as individual adjustments or as a mass adjustment. \n\n55. Adjustments submitted as a result of any CBSA verification or review must reference the \ncase number found on the Directed Compliance Letter, Compliance Validation Letter, or Trade \nCompliance Verification Final Report. \n\n12 \n\nCourier Low Value Shipment (CLVS) adjustments \n\n56. For goods imported under the Courier Low-Value Shipment (CLVS) program on a \nconsolidated CAD Type F, a recap sheet must be provided supporting the detailed changes \nrelating to each individual shipment being adjusted. \n\n57. The recap sheet is a TCP generated spreadsheet that contains all of the applicable fields \non the CAD for each shipment and must show both the as declared values from the previous \nversion and the corrected values. \n\n58. A template for the recap sheet can be requested by sending an email to CBSA-\nASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\n59. When submitting an adjustment in CARM, the TCP may submit changes to one or more ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "shipments accounted for within a CAD Type F in a single request, so long as all shipments and \ntheir changes are captured on the recap sheet and are for the same legislative issue and \nreasons. \n\n60. Supporting documentation is required for all changes on the recap sheet resulting in a \nrefund. \n\n61. Adjustments to a CAD Type F may only be made in CARM for commercial goods. \n\n62. Adjustments for non-commercial goods cannot be submitted through CARM and must be \nmade through Form B2G, CBSA Informal Adjustment Request or through CREDITS for \napproved participants. For more information on non-commercial refunds, refer to Memorandum \nD6-2-6, Refund of Duties and Taxes on Non-Commercial Importations. \n\nSubmitting a paper CAD adjustment \n\n63. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the Electronic \nCommerce Client Requirements Document, unless the Minister determines that: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out in \nthe Electronic Commerce Client Requirements Document (e.g. CARM outage of a \nsignificant duration); \n\nb) a natural disaster, a national crisis or any other exceptional circumstance prevents or \nimpedes the use of the electronic means or makes using them unreliable; or \n\nc) it is impracticable for a person, due to circumstances outside of their control, to account \nfor goods by the electronic means. \n\n13 \n\n64. Where a TCP is unable to submit subsequent version of a CAD electronically due these \ncircumstances, a paper CAD adjustment may be submitted using Form BSF945, Exception \nCommercial Accounting Declaration – Adjustment. \n\n65. A Form BSF945 will only be accepted in these situations where a transaction’s legislative’s \ntime limits are within 2 business days of expiry. If the transaction is not within this period, the \nTCP is to refrain from submitting until the outage has been resolved. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n66. To submit a Form BSF945, the TCP is to complete the form with the corrected changes \n(i.e. new version of the CAD) and submit by mail to the applicable address below. Adjustments \nrequesting a refund must include supporting documentation with the form. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec regions, the request must be \nsubmitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and Pacific \nregions, the request must be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n67. The date in which the form is sent by registered mail or by courier will be deemed to be the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "date of filing for the purposes of the prescribed periods under section 74(8) of the Customs \nAct. \n\nAdjustments to goods imported by mail \n\n68. Commercial goods imported by mail that have a value for duty greater than $3,300 must be \naccounted for as a CAD Type C and an adjustment in CARM can be submitted as per the \ninstructions outlined in this memorandum. \n\n69. Commercial goods imported by mail that have a value for duty not exceeding $3,300 will \nbe accounted on a Form E14, CBSA Postal Import Form. To submit an adjustment for \n\n14 \n\ncommercial goods imported on a Form E14, a TCP must submit the following documents to \nthe CBSA: \n\na) A copy of the Form E14 that the goods were accounted for on; \nb) Form BSF945, Exception Commercial Accounting Declaration – Adjustment completed \nas per Appendix B; and \nc) Supporting documentation to substantiate the adjustment request. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n70. These documents must be submitted by mail to the locations below based on where the \ngoods were released. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec regions, the request must be \nsubmitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and Pacific \nregions, the request must be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n71. The completed Form BSF945 must include a 15 digit business number with an \nimport/export account identifier (RM). For more information on how to register for a business \nnumber or an importer/exporter program account identifier, refer to CARM Client Portal \nonboarding documentation. \n\n72. If approved, the CBSA will create a Pre-CARM As Declared Type F CAD under the \nimporter’s business number in CARM, and process the adjustment against the CAD. \n\n73. A SoAdj will be issued, explaining the decision rendered and any amounts owing or being \ncredited to the TCP’s account as a result of the adjustment. To view the adjustment and \naccount balance, registered importers can login to the CCP. \n\n74. Form B2G, CBSA Informal Adjustment Request can only be used for adjustment requests \nrelated to non-commercial goods. If a Form B2G is received for commercial goods imported on \n\n15 \n\na Form E14, the request will be rejected and the importer will be required to resubmit the \nrequest following the instructions listed above. \n\nAppendix A: Reason codes \n\nThe following reason codes can be used by the TCP when submitting a correction, adjustment, \nbusiness number change, or withdraw request to a CAD. \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-110 Obsolete/surplus Requesting a refund on goods deemed obsolete or \nsurplus under section 110 of the Customs Tariff \nR2-113-1 Drawback – section 89 or ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "101 of the Customs Tariff \nAuthority to request a refund or drawback of duties \nunder section 113(1) of the Customs Tariff when \nrelief could have been, but was not, granted under \nsection 89 or 101 of the Customs Tariff (note \nsection 101 requires relief to be claimed at time of \naccounting) \nR2-115-3 Discretionary relief \nMinister section 115(3) of \nthe Customs Tariff \nAuthority for the application of Discretionary \nrelief/remission under section 115(3) of the \nCustoms Tariff by way of refund (requires the \nrecommendation of the Minister and is issued on a \ncase by case basis, whereas 74(1)(g) is under \nprescribed circumstances available to everyone) \nR2-23-4-E Special Order In Council \n(OIC) granted \nAuthority to request a refund pursuant to a special \nOrder in Council granted under section 23 of the \nFinancial Administration Act (FAA) \nR2-74-1-A Damage/ deterioration/ \ndestruction \nRequesting a refund of duties paid on goods \nsuffering damage, deterioration or destruction while \nin transit to Canada under section 74(1)(a) of the \nCustoms Act \nR2-74-1-B Shortage Requesting a refund where the quantity released is \nless than the quantity on which duties were paid \n(shortages) under section 74(1)(b) of the Customs \nAct \nR2-74-1-C Inferior quality Requesting a refund for goods of inferior quality \nthan on which duties were paid (less than prime \ngoods) under section 74(1)(c) of the Customs Act \nR2-74-1-C1 Claim preferential TT - \nNAFTA/CCFTA \nRequesting a refund under section 74(1)(c.1) of the \nCustoms Act when changing Tariff Treatment from \na Non-Preferential Tariff Treatment to Preferential \nTariff Treatment under NAFTA or CCFTA \nR2-74-1-C11 Claim preferential TT - \nCIFTA /CCRFTA/CUSMA \nRequesting a refund under section 74(1)(c.11) of \nthe Customs Act when changing Tariff Treatment \nfrom a Non-Preferential Tariff Treatment to \nPreferential Tariff Treatment under CIFTA or \nCCRFTA or CUSMA \n\n16 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-1-D.ED Excise duty Requesting a refund of Excise Duty under section \n74(1)(d) of the Customs Act \nR2-74-1-D.ET Excise tax Requesting a refund of Excise Tax under section \n74(1)(d) of the Customs Act \nR2-74-1-D.TYPO Error: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \nR2-74-1-E.TC Change to TC Requesting a refund for change in Tariff \nClassification and no previous decision has been \nissued under section 74(1)(e) of the Customs Act \nR2-74-1-E.TT Change to TT not CIFTA, \nNAFTA, CCRFTA or \nCUSMA \nRequesting a refund under section 74(1)(e) of the \nCustoms Act due to a change in tariff treatment \n[other than as described in section 74 (1) (c.1) or \n(c.11)] and no previous decision has been issued \nR2-74-1-E.VFD Change to VFD Requesting a refund under section 74(1)(e) of the \nCustoms Act for change in Value for Duty and no \nother decision has been issued ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "R2-74-1-F Diverted goods Requesting a refund under section 74(1)(f) of the \nCustoms Act when the goods imported have been \ndiverted to a qualified end-use, or to a qualified \nend-user, as described in the List of Tariff \nProvisions set out in the schedule to the Customs \nTariff or any other regulation that may be \nprescribed \nR2-74-1-F.OIC Diverted goods - OIC Requesting a refund under section 74(1)(f) of the \nCustoms Act when the goods imported have been \ndiverted to a qualified end-use, or to a qualified \nend-user or other conditional provisions granted by \nSpecial Authority in the form of an OIC \nR2-74-1-G Other prescribed reason Requesting a refund of duties overpaid or paid in \nerror for any reason that may be prescribed under \nsection 74(1)(g) of the Customs Act \nR2-74-1-G.OIC OIC reducing duty rate Requesting a refund of duties overpaid or paid in \nerror under section 74(1)(g) of the Customs Act \nwhen the goods are qualified for an Order in \nCouncil reducing the rate of duty \nR2-74-1-G-53 Surtax paid in error Requesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 53(2) of \nthe Customs Tariff \nR2-74-1-G-55 Surtax overpaid in error \nsub-section 55(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1) (g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 55(1) of \nthe Customs Tariff \nR2-74-1-G-63 Surtax paid in error, sub-\nsection 63(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1) (g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 63(1) of \nthe Customs Tariff \n\n17 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-1-G-68 Surtax paid in error, sub-\nsection 68(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 68(1) of \nthe Customs Tariff \nR2-74-1-G-77-1 Surtax paid in error, sub-\nsection 77.1(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 77.1(2) \nof the Customs Tariff \nR2-74-1-G-77-6 Surtax paid in error, sub-\nsection 77.6(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under subsection 77.6(2) of \nthe Customs Tariff \nR2-74-1-G-78 Surtax paid in error, sub-\nsection 78(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 78(1) of \nthe Customs Tariff \nR2-74-1-GR OIC reducing duty rate - \nretro \nRequesting a refund of duties overpaid or paid in \nerror when the goods are qualified for a retroactive \nOrder in Council reducing the rate of duty; request ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "under section 74(1)(g) of the Custom Act \nR2-74-1-GR-53 Surtax - retro OIC sub-\nsection .53(2) of Customs \nTariff) \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n53(2) of the Customs Tariff \nR2-74-1-GR-55 Surtax paid in error - OIC, \nsub-section 55(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n55(1) of the Customs Tariff \nR2-74-1-GR-63 Surtax paid in error - OIC, \nsub-section63(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n63(1) of the Customs Tariff \nR2-74-1-GR-68 Surtax paid in error - OIC, \nsub-section68(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n68(1) of the Customs Tariff \nR2-74-1-GR-77-1 Surtax paid in error - OIC, \nsub-section 77.1(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n77.1(2) of the Customs Tariff \nR2-74-1-GR-77-6 Surtax paid in error - OIC, \nsub-section 77.6(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \n\n18 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nCouncil. For the surtax imposed under sub-section \n77.6(2) of the Customs Tariff \nR2-74-1-GR-78 Surtax paid in error - OIC, \nsub-section 78(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n78(1) of the Customs Tariff \nR2-76-1 Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods duty paid found to \nbe defective, are of inferior quality or are not the \ngoods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR2-78 Scrap, waste, by-products Requesting a refund under section 78 of the \nCustoms Act when it is found that goods which \nhave been destroyed or otherwise disposed of \nresult in merchantable scrap, waste or by-products \nand the amount of refund request granted is to be \nreduced by the value of the resulting scrap, waste \nor by-products ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "R2-79 Sum in lieu of Requesting a refund under section 79 of the \nCustoms Act in those instances where it is difficult \nto determine an exact amount of any abatement or \nrefund and a specific sum for abatement or refund \nis negotiated between the Agency and client \nR2-89-1-A Goods exported in same \ncondition \nAuthority for relief granted from the payment of \nduties on goods released and subsequently \nexported in the same condition under section \n89(1)(a) of the Customs Tariff \nR2-89-1-B Goods processed in \nCanada, exported \nAuthority for relief granted from the payment of \nduties on goods released, processed in Canada \nand subsequently exported under section 89(1)(b) \nof the Customs Tariff \nR2-89-1-C Consumed/expended in \nprocessing, exported \nAuthority for relief granted from the payment of \nduties on goods released and directly consumed or \nexpended in the processing in Canada of goods \nthat are subsequently exported in the same \ncondition under section 89(1)(c) of the Customs \nTariff \nR2-89-1-D Same quantity/class, \nprocessed, exported \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \nprocessed in Canada and subsequently exported \nunder section 89(1)(d) of the Customs Tariff \nR2-89-1-E Same quantity/class \nconsumed in processing \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \ndirectly consumed or expended in the processing in \n\n19 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nCanada of goods that are subsequently exported \nunder section 89(1)(e) of the Customs Tariff \nR2-92-2-A Correction - Ex-\nWarehouse \nAuthority for correcting accounting of goods ex-\nwarehoused and in fact under section 92(2)(a) of \nthe Customs Tariff \nR2-92-2-B Correction - Ships' Stores Authority for correcting accounting of goods ex-\nwarehoused and in fact designated as Ships' \nStores, supplied for use on board a conveyance \nand exported under section 92(2)(b) of the \nCustoms Tariff \nR2-9999-03 HST Newfoundland Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Newfoundland \nR2-9999-04 HST Nova Scotia Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Nova Scotia \nR2-9999-05 HST New Brunswick Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of New Brunswick \nR2-9999-07 PST Quebec Authority used when granting a Provincial Sales \nTax Refund for the Province of Quebec \nR2-9999-08 PST Ontario Authority used when granting a Provincial Sales \nTax Refund for the Province of Ontario \nR2-9999-09 PST Manitoba Authority used when granting a Provincial Sales \nTax Refund for the Province of Manitoba \nR2-9999-10 PST Saskatchewan Authority used when granting a Provincial Sales ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 16)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Tax Refund for the Province of Saskatchewan \nR2-9999-12 PST British Columbia Authority used when granting a Provincial Sales \nTax Refund for the Province of British Columbia \nR2-9999-51 Provincial tobacco tax Authority used when granting a refund of Provincial \nTobacco Tax in the Province of Alberta \nR3-114-1 Repay refund issued Authority under section 114(1) of the Customs \nTariff to account for an overpayment of refund \nunder section 110 or drawback under section 113 \nof the Customs Tariff and the related interest \nR3-118-1 Failure to comply with the \nconditions \nAuthority to file an adjustment for failure to comply \nwith conditions required for relief under section \n118(1) of the Customs Tariff \nR3-118-2 Drawback refunded but \ngoods not exported \nAuthority for adjustments filed under section 118(2) \nof the Customs Tariff for payment of duty, where \ndrawback was granted on goods deemed exported, \nand are not subsequently exported and diverted to \nanother use \nR3-133 Assess special duty on \nspirits \nAuthority to apply Special Duty on Spirits imported \nby a Licensed User as per section 133 of the \nExcise Act 2001 \n\n20 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-20-1 Amend rate of duty Authority for imposition of Customs duty at the rate \nset out in the list of Tariff Provisions, the \"F\" \nStaging List, or Section 29 of the Customs Tariff. \nUsed when amending a rate of duty under section \n20(1) of the Customs Tariff \nR3-21-1 Assess Excise Authority for the Imposition of additional duties on \nall goods subject to Excise (equal to Excise duty) \nunder section 21(1) of the Customs Tariff \nR3-21-1-E Assess Excise Duty Authority for the Imposition of an additional duties \non all goods subject to Excise (Excise duty) under \nsection 21(1) of the Customs Tariff \nR3-23-1 Assess Excise Tax on \ngoods from scheduled I & \nII \nTo apply Excise Tax under section 23(1) of the \nExcise Tax Act on goods listed in Schedules I and \nII (Used when assessing or voluntary payments \nreceived. Refunds will fall under 74(1)(g)) \nR3-23-5 Failure to meet conditions \nof remission \nUsed to assess amounts owing to the Agency \nwhen conditions of a remission, which was granted \nunder section 23 of the Financial Administration \nAct, have failed to be met \nR3-27-1 Assess Excise Tax on \nwine \nTo apply Excise Tax on wine under section 27(1) of \nthe Excise Tax Act (Used when assessing or \nvoluntary payments received. Refunds will fall \nunder section 74(1)(g) of the Customs Act) \nR3-32-2-1-TT Change Tariff Treatment Changing Tariff Treatment under section 32.2(1) of \nthe Customs Act from a Preferential Tariff \nTreatment (NAFTA or CCFTA or CUSMA) to a \nNon-Preferential Tariff Treatment \nR3-32-2-2.GST Change GST status Changing the GST Status under section 32.2(2) of \nthe Customs Act \nR3-32-2-2.TC Change TC Changing the tariff Classification under section \n32.2(2) of the Customs Act ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 17)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "R3-32-2-2.TL Time limit ext. 1/60 1/120 Requesting a time limit extension under section \n32.2(2) of the Customs Act for goods imported on \n1/60 or 1/120 Temporary Importation \nR3-32-2-2.TT Change to TT - higher or \nsame duty rate \nChanging Tariff Treatment under section 32.2(2) of \nthe Customs Act from a Preferential Tariff \nTreatment (other than a Free Trade Agreement as \nin 32.2(1)) to a Non-Preferential Tariff Treatment or \nto another Preferential Tariff Treatment with higher \nrate of duty \nR3-32-2-2.VFD Change VFD Changing the Value for Duty under section 32.2(2) \nof the Customs Act \nR3-32-2-6.OIC Report diversion - OIC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted to or from qualified end-\nuse or other conditional provisions granted by \nSpecial Authority (usually in the form of an OIC) \n\n21 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-32-2-6.TC Report diversion - TC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted either to or from a \nqualified end-use or other conditional provision \n(usually by virtue of Tariff Classification) \nR3-32-2-6.TI Temp import staying in CA Reporting a diversion under section 32.2(6) of the \nCustoms Act when goods were imported under \n1/60th or 1/120th provisions and, contiguous to the \ntemporary importation, the goods are now to \nremain in Canada and must be accounted for on \ntheir remaining value \nR3-32-2-6-SS Report diversion - Ships' \nStores \nReporting of diversions of Ships' store under \nsection 32.2(6) of the Customs Act when goods are \ndiverted either to or from a qualified end-use or \nother conditional provision (usually by virtue of \nTariff Classification). \nR3-42 Assess excise duty on \ntobacco products \nAuthority to apply Excise Duty on Tobacco \nProducts and Raw Leaf Tobacco as per the Excise \nAct 2001 Schedule 1 \nR3-53-2-B Assess surtax Authority for the imposition of surtax under section \n53(2)(b) of the Customs Tariff \nR3-55-1 Assess surtax Authority for the imposition of surtax under the \nCustoms Tariff under section 55(1) of the Customs \nTariff \nR3-63-1 Assess surtax Authority for the imposition of surtax under section \n63(1) of the Customs Tariff \nR3-68-1 Assess surtax Authority for the imposition of surtax under section \n68(1) of the Customs Tariff \nR3-7-1.BN Business Number change BN Change under section 7.1 of the Customs Act \nR3-7-1.CNN Cargo Control Number \nChange \nCargo Control Number Change under section 7.1 \nof the Customs Act \nR3-7-1.COO Country of Origin change Country of Origin change under section 7.1 of the \nCustoms Act \nR3-7-1.POE Place of export change Place of export change under section 7.1 of the \nCustoms Act \nR3-7-1.QTY Quantity Change with no \nfinancial impact \nQuantity Change with no financial impact under \nsection 7.1 of the Customs Act \nR3-7-1.TYPO Correction results in \nAmount Receivable ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 18)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Clerical, typographical or similar error resulting into \nan amount payable to the CBSA under section 7.1 \nof the Customs Act \nR3-7-1.UOM Unit of Measure Unit of Measure under section 7.1 of the Customs \nAct \nR3-7-1.VFD Value for Duty Code Value for Duty Code under section 7.1 of the \nCustoms Act \nR3-7-1.WGT Weight Change with no \nfinancial impact \nWeight Change with no financial impact under \nsection 7.1 of the Customs Act \nR3-77-1-2 Assess surtax Authority for the imposition of surtax under section \n77.1(2) of the Customs Tariff \n\n22 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-77-6-2 Assess surtax Authority for the imposition of surtax under section \n77.6(2) of the Customs Tariff \nR3-78-1 Assess surtax Authority for the imposition of surtax under section \n78(1) of the Customs Tariff \nR3-80-2-1 Repayment if refunded \nunder section 73 to 76 of \nthe Customs Act \nExcess to be repaid under section 80.2(1) of the \nCustoms Act if an abatement or refund is granted \nto a person under sections 73 to 76 of the Customs \nAct and the person is not entitled to all or part of it \nR3-80-2-2 Repayment if refunded \nunder section 74(1)(f) of \nthe Customs Act \nExcess to be repaid under section 80.2(2) of the \nCustoms Act if an abatement or refund is granted \nto a person under sections 74(1)(f) of the Customs \nAct and the goods are sold or otherwise disposed \nof or are subsequently used in a manner that fails \nto comply with a condition imposed under the \nCustoms Tariff or under any regulations \nR4.56.1.1 Request for a re-\ndetermination under \nsection 56 (1.1) of SIMA \nAuthority used for requesting a re-determination \nunder section 56 of the Special Import Measures \nAct, including goods from the United States, within \n90 days after a determination. \nR4-56.1.01 Request for a re-\ndetermination under \nsection .56 (1.01) of SIMA \nAuthority used for requesting a re-determination \nunder section 56 of the Special Import Measures \nAct, including goods from a NAFTA/CUSMA \ncountry, within 90 days after a determination. \nR4-58-1.1 Request for re-\ndetermination (Appeal) \nsection 58(1.1) of SIMA \nAuthority under which a TCP will appeal a decision \nmade under section 55 or section.57 of SIMA, \nincluding goods from a NAFTA country. \nR4-58-2 Request for re-\ndetermination (Appeal) \nsection 58(2) of SIMA \nAuthority under which a TCP will appeal a decision \nmade under section 55 or section 57 of SIMA, \nincluding goods from the United States. \nR4-70-1 Request to apply a scope \nruling per section 70(1) / \n55 of SIMA \nAuthority used to request the application of a scope \nruling by the President under section 59(1) of the \nSpecial Import Measures Act of a section 55 \ndecision \nR4-70-2 Request for re-\ndetermination per section \n70(2)/56 of SIMA \nAuthority used to request the application of a scope \nruling by a designated officer to any determination \nmade under section 56 of the Special Import \nMeasures Act \nR4-70-3 Re-determination request ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 19)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "per 70(3) / 57 or 59 of \nSIMA \nAuthority used to request an application of a scope \nruling under section 59(1) of the Special Import \nMeasures Act of a section 57 or 59(1)(a) or (e) \ndetermination \nR4-74-1.E.VFD Change to VFD Requesting a refund of SIMA Duties under section \n74(1)(e) of the Customs Act for change in Value for \nDuty and no other decision has been issued \nR4-74-1-D.TYPO Error: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \n\n23 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-74-1-E.TC Change to TC under the \nCA \nRequesting a refund of SIMA duties for change in \nTariff Classification and no previous decision has \nbeen issued \nR4-74-1-E.TT Change to TT not CIFTA, \nNAFTA, CCRFTA, \nCUSMA \nRequesting a refund of SIMA duties under section \n74(1)(e) of the Customs Act due to a change in \ntariff treatment [other than as described in section \n74(1) (c.1) or (c.11) of the Customs Act] and no \nprevious decision has been issued \nR4-74-1-G Other prescribed reason Requesting a refund of SIMA duties overpaid or \npaid in error for any reason that may be prescribed \nunder section 74(1)(g) of the Customs Act \nR4-74-1-G.OIC OIC reducing duty rate Requesting a refund of SIMA duties overpaid or \npaid in error under section 74(1)(g) of the Customs \nAct when the goods are qualified for an Order in \nCouncil reducing the rate of duty \nR4-76-1 Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods with SIMA duty paid \nfound to be defective, are of inferior quality or are \nnot the goods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR4-79 Sum in lieu of Requesting a refund under section 79 of the \nCustoms Act in those instances where it is difficult \nto determine an exact amount of any abatement or \nrefund and a specific sum for abatement or refund \nis negotiated between the Agency and client \nR5-00-CCL Correction Classification Requesting a correction for class prior to the CAD \npayment due date \nR5-00-COT Correction Others Requesting a correction, other than value, class or \ntariff treatment prior to the CAD payment due date \nR5-00-CTT Correction Tariff \nTreatment \nRequesting a correction for tariff treatment prior to \nthe CAD payment due date \nR5-00-CVA Correction Valuation Requesting a correction for value for duty prior to \nthe CAD payment due date \n\nThe following reason codes are for CBSA use when initiating an adjustment, or when rejecting \nor denying a request from a TCP. They cannot be used by a TCP. \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR1-58-1 Determination under \n58(1) of the Customs \nAct \nAuthority for determinations made by an officer \nunder section 58(1) of the Customs Act. These \nadjustments will usually be issued if an importer \nhas failed to comply with a request to account for ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 20)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Non-Reported goods. (e.g. issued an exit report \nfollowing a verification) \n\n24 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR1-59-1-A-I Re-determination under \n59(1)(a) of the Customs \nAct \nAuthority for adjustment issued under section \n59(1)(a)(i) of the Customs Act, rendering a re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Receivable and \nNon-Revenue only) \nR1-59-1-A-II Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(ii) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination when considered advisable by the \nMinister (Accounts Receivable and Non-Revenue \nonly) \nR1-59-1-A-II-R Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(ii) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination when considered advisable by the \nMinister (Accounts Payable only) \nR1-59-1-A-I-R Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(i) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Payable only) \nR1-59-1-B Further re-determination \nunder 59(1)(b) of the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(b) of the Customs Act rendering a further re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Receivable and \nNon-Revenue only) \nR1-59-1-B-R Further re-determination \nunder 59(1)(b) of the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(b) of the Customs Act rendering a further re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Payable only) \nR2-110(DENY) Obsolete/surplus Requesting a refund on goods deemed obsolete or \nsurplus under section 110 of the Customs Tariff \nR2-113-1(DENY) Drawback – section 89 or \n101 of the Customs Tariff \nAuthority to request a refund or drawback of duties \nunder section 113(1) of the Customs Tariff when \nrelief could have been, but was not, granted under \nsections 89 or 101 of the Customs Tariff (note \nsection 101 requires relief to be claimed at time of \naccounting) \nR2-115-3(DENY) Discretionary relief \nMinister section 115(3) of \nthe Customs Tariff \nAuthority for the application of Discretionary \nrelief/remission under section 115(3) of the \nCustoms Tariff by way of refund (requires the \nrecommendation of the Minister and is issued on a \ncase by case basis, whereas section 74(1)(g) of the \nCustoms Act is under prescribed circumstances \navailable to everyone) \n\n25 \n\nReason Code Reason Code \nDescription ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 21)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Authority Code Description \nR2-23-4-E(DENY) Special OIC granted Authority to request a refund pursuant to a special \nOrder in Council granted under section 23 of the \nFinancial Administration Act (FAA) \nR2-3-2 Refund past interest Used to refund past interest by reducing the \ninterest rate from Specified to Prescribed under \nsection 3.2 of the Customs Act \nR2-3-3-1 Waive past interest To waive/cancel the interest/penalty claimed under \nsection 3.2 or 3.3 (fairness) of the Customs Act \nR2-3-3-1-R Cancel past interest To waive/cancel the interest/penalty claimed under \nsection 3.2 or 3.3 (fairness) of the Customs Act. \nR2-74-1-A(DENY) Damage/deterioration/dest\nruction \nRequesting a refund of duties paid on goods \nsuffering damage, deterioration or destruction while \nin transit to Canada under section 74(1)(a) of the \nCustoms Act \nR2-74-1-B(DENY) Shortage Requesting a refund where the quantity released is \nless than the quantity on which duties were paid \n(shortages) under section 74(1)(b) of the Customs \nAct \nR2-74-1-\nC(DENY) \nInferior quality Requesting a refund for goods of inferior quality \nthan on which duties were paid (less than prime \ngoods) under section 74(1)(c) of the Customs Act \nR2-74-1-D.ED \n(DENY) \nExcise duty Requesting a refund of Excise Duty under section \n74(1)(d) of the Customs Act \nR2-74-1-D.ET \n(DENY) \nExcise tax Requesting a refund of Excise Tax under section \n74(1)(d) of the Customs Act \nR2-74-1-D.TYPO \n(D) \nError: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \nR2-74-4-A(DENY) Denial of refund The application is denied under section 74(4)(a) of \nthe Customs Act because at the time the goods \nwere accounted for under subsection 32(1), (3) or \n(5) of the Customs Act, they were not eligible for \npreferential tariff treatment under a free trade \nagreement \nR2-74-4-B(DENY) Denial of refund The application is denied under section 74(4)(b) of \nthe Customs Act because the origin, tariff \nclassification or value for duty of the goods as \nclaimed in the application is incorrect \nR2-74-5(DENY) Reject of refund Denial under section 74(5) of the Customs Act of \nan application for a refund under section 74 \n(1)(c.1), (c.11), (e), (f) or (g) of the Customs Act on \nthe basis that complete or accurate documentation \nhas not been provided, or on any ground other than \nthe ground specified in subsection 74(4) of the \nCustoms Act , is not to be treated for the purposes \nof this Act as if it were a re-determination under this \nAct of origin, tariff classification or value for duty \n\n26 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-6-A Refund w/o application–\nsection 74(1) a-c or(d) of \nthe Customs Act \nAuthority to be used by the agency to initiate a \nrefund under the provisions of subsection 74(6)(a) \nof the Customs Act \nR2-74-6-B Refund w/o application-\nsection 74(1) (g) of the \nCustoms Act ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 22)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Authority to be used by the agency initiate a refund \nunder the provisions of subsection 74(6)(b) of the \nCustoms Act \nR2-76-1(DENY) Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods duty paid found to \nbe defective, are of inferior quality or are not the \ngoods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR2-89-1-A(DENY) Goods exported in same \ncondition \nAuthority for relief granted from the payment of \nduties on goods released and subsequently \nexported in the same condition under section \n89(1)(a) of the Customs Tariff \nR2-89-1-B(DENY) Goods processed in \nCanada, exported \nAuthority for relief granted from the payment of \nduties on goods released, processed in Canada \nand subsequently exported under section 89(1)(b) \nof the Customs Tariff \nR2-89-1-\nC(DENY) \nConsumed/expended in \nprocessing, exported \nAuthority for relief granted from the payment of \nduties on goods released and directly consumed or \nexpended in the processing in Canada of goods \nthat are subsequently exported in the same \ncondition under section 89(1)(c) of the Customs \nTariff \nR2-89-1-\nD(DENY) \nSame quantity/class, \nprocessed, exported \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \nprocessed in Canada and subsequently exported \nunder section 89(1)(d) of the Customs Tariff \nR2-89-1-E(DENY) Same quantity/class \nconsumed in processing \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \ndirectly consumed or expended in the processing in \nCanada of goods that are subsequently exported \nunder section 89(1)(e) of the Customs Tariff \nR2-92-2-A(DENY) Correction - Ex-\nWarehouse \nAuthority for correcting accounting of goods ex-\nwarehoused and in fact under section 92(2)(a) of \nthe Customs Tariff \nR2-92-2-B(DENY) Correction - Ships' Stores Authority for correcting accounting of goods ex-\nwarehoused and in fact designated as Ships' \nStores, supplied for use on board a conveyance \nand exported under section 92(2)(b) of the \nCustoms Tariff \nR2-9900-\n03(DENY) \nHST Newfoundland Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Newfoundland \n\n27 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-9900-\n04(DENY) \nHST Nova Scotia Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Nova Scotia \nR2-9900-\n05(DENY) \nHST New Brunswick Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of New Brunswick \nR2-9900-\n07(DENY) \nPST Quebec Authority used when denying a Provincial Sales \nTax Refund for the Province of Quebec \nR2-9900-\n08(DENY) \nPST Ontario Authority used when denying a Provincial Sales ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 23)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Tax Refund for the Province of Ontario \nR2-9900-\n09(DENY) \nPST Manitoba Authority used when denying a Provincial Sales \nTax Refund for the Province of Manitoba \nR2-9900-\n10(DENY) \nPST Saskatchewan Authority used when denying a Provincial Sales \nTax Refund for the Province of Saskatchewan \nR2-9900-\n12(DENY) \nPST British Columbia Authority used when denying a Provincial Sales \nTax Refund for the Province of British Columbia \nR2-9900-\n51(DENY) \nAlberta tobacco tax Authority used when denying a refund of Provincial \nTobacco Tax in the Province of Alberta \nR3-32-2-\n2.GST(DENY) \nChange GST status Changing the GST Status under section 32.2(2) of \nthe Customs Act \nR3-32-2-\n2.TC(DENY) \nChange TC Changing the tariff Classification under section \n32.2(2) of the Customs Act \nR3-32-2-\n2.TL(DENY) \nTime limit ext. 1/60 1/120 Requesting a time limit extension under section \n32.2(2) of the Customs Act for goods imported on \n1/60 or 1/120 Temporary Importation \nR3-32-2-\n2.TT(DENY) \nChange to TT - higher \nduty rate \nChanging Tariff Treatment under section 32.2(2) of \nthe Customs Act from a Preferential Tariff \nTreatment (other than a Free Trade Agreement as \nin section 32.2(1)) to a Non-Preferential Tariff \nTreatment or to another Preferential Tariff \nTreatment with higher rate of duty \nR3-32-2-\n2.VFD(DENY) \nChange VFD Changing the Value for Duty under section 32.2(2) \nof the Customs Act \nR3-32-2-\n6.OIC(DENY) \nReport diversion - OIC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted to or from qualified end-\nuse or other conditional provisions granted by \nSpecial Authority (usually in the form of an OIC) \nR3-32-2-\n6.TC(DENY) \nReport diversion - TC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted either to or from a \nqualified end-use or other conditional provision \n(usually by virtue of Tariff Classification) \nR3-32-2-\n6.TI(DENY) \nTemp import staying in CA Reporting a diversion under section 32.2(6) of the \nCustoms Act when goods were imported under \n1/60th or 1/120th provisions and, contiguous to the \ntemporary importation, the goods are now to \n\n28 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nremain in Canada and must be accounted for on \ntheir remaining value \nR3-32-2-6-\nSS(DENY) \nReport diversion - Ships' \nStores \nReporting of diversions of Ships' Store under \nsection 32.2(6) of the Customs Act when goods are \ndiverted either to or from a qualified end-use or \nother conditional provision (usually by virtue of \nTariff Classification). \nR4-12-2 Decision under section \n12(2) of SIMA \nAuthority used for issuing an adjustment under \nsection 12(2) of the Special Import Measures Act \nR4-13-2-4.B Expedited Review under \nsection 13.2(4) of SIMA \nAuthority used for processing an assessment \nduring an Expedited review of Normal Value, \nExport Price or Amount of Subsidy and the review ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf24",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 24)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "is currently in progress under section 13.2(4) of the \nSpecial Import Measures Act \nR4-13-2-5.A Confirming or amending \nthe Normal Value \nAuthority used for issuing an assessment \nconfirming or amending the Normal Value, Export \nPrice or Amount of Subsidy pursuant to section \n13.2(5) of the Special Import Measures Act \nR4-13-2-5.B Confirming or amending \nthe Normal Value \nAuthority used for issuing an assessment \nconfirming or amending the Normal Value, Export \nPrice or Amount of Subsidy pursuant to section \n13.2(5) of the Special Import Measures Act \nR4-55.A Decision under section 55 \nof SIMA \nAuthority used for issuing an assessment where a \ndecision has been rendered under section 55 of the \nSpecial Import Measures Act \nR4-55.B Decision under section 55 \nof SIMA \nAuthority used for issuing an assessment where a \ndecision has been rendered under section 55 of the \nSpecial Import Measures Act \nR4-55-1.A Decisions under section \n55.1 / 57(b) of SIMA \nAuthority used for issuing a determination / re-\ndetermination of circumvention under section 55.1 / \n57(b) of the Special Import Measures Act \nR4-55-1.B Decisions under section \n55.1 / 57(b) of SIMA \nAuthority used for issuing a determination / re-\ndetermination of circumvention under section 55.1 / \n57(b) of the Special Import Measures Act \nR4-56-I.A Decision under section 56 \nof SIMA \nAuthority used for issuing a decision under section \n56 of the Special Import Measures Act within 30 \ndays from the date of accounting \nR4-56-I.B Decision under section 56 \nof SIMA \nAuthority used for issuing a decision under section \n56 of the Special Import Measures Act within 30 \ndays from the date of accounting \nR4-57-A Decision under section \n57(a) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(a) of the Special Import Measures Act \nR4-57-A.E Decision under section \n57(a) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(a) of the Special Import Measures Act \nR4-57-B Decision under section \n57(b) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(b) of the Special Import Measures Act \n\n29 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-57-B.E Decision under section \n57(b) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(b) of the Special Import Measures Act \nR4-59-1.1 Decision under \nsection.59(1.1) of SIMA \nAuthority for the President to re-determine a \ndecision under section 59(1)(a) to (c) and (e) of the \nSpecial Import Measures Act before an appeal \nunder section 61of is heard, on the \nrecommendation of the Attorney General of \nCanada. \nR4-59-1-A Decision under section \n59(1)(A) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(a) of the Special Import Measures Act \nfor a decision under sections 55, 56 or 57 of SIMA, \nin accordance with a request made under sections \n58(1.1) or (2) of SIMA \nR4-59-1-B Decision under section \n59(1)(b) of SIMA ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf25",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 25)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Authority used for issuing a re-determination under \nsection 59(1)(b) of the Special Import Measures Act \nfor a decision under sections 55, 56, 57 or 59 at \nany time, if the importer or exporter has made any \nmisrepresentation or committed a fraud in \naccounting for the goods under subsection 32(1), \n(3) or (5) of the Customs Act or in obtaining release \nof the goods \nR4-59-1-C Decision under section \n59(1)(c) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(c) of the Special Import Measures Act \nfor a decision under sections 55, 56, 57 or 59, at \nany time, if subsection 2(6) or sections 26 or 28 \napplies or at any time becomes applicable in \nrespect of the goods \nR4-59-1-E Decision under section \n59(1)(e) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(e) of the Special Import Measures Act \nfor a decision under sections55, 56 or 57 in any \ncase where the President deems it advisable, \nwithin two years after the determination referred to \nin section 55 or subsection 56(1), as the case may \nbe \nR4-61-1 Decision under section \n59(1)(d) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(d) of the Special Import Measures Act \nto give effect of a decision by the CITT, Federal \nCourt or Supreme Court of Canada \nR4-70-1-I Decisions under section \n70(1) / 55 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by \nthe President under section 59(1) of the Special \nImport Measures Act of a section 55 decision \nR4-70-2-I Decisions under section \n70(2) / 56 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by a \ndesignated officer under section 57 of the Special \nImport Measures Act of a section 56 decision \n\n30 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-70-3-I Decisions under section \n70(3) / 57 or 59 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by \nthe president under section 59(1) of the Special \nImport Measures Act of a section 57 or 59(1)(a) or \n(e) determination \nR4-70-4-I Decisions under section \n70(4) / 56 of SIMA \nAuthority used for applying a scope ruling and \nissuing a re-determination by a designated officer \nunder Section 57 of the Special Import Measures \nAct of a Section 56 decision \nR4-70-5-I Decisions under section \n70(5) / 55, 56 or 57 of \nSIMA \nAuthority used for applying a scope ruling and \nissuing a re-determination by the president under \nSection 59(1) of the Special Import Measures Act \nof a Section 55, 57 or 59(1)(a) or (e) determination \nR4-74-1-D-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(d) of the \nCustoms Act when granting or denying a refund of \nduties assessed under the Special Import \nMeasures Act if the calculation of duties owing was \nbased on a clerical, typographical or similar error ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf26",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 26)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "R4-74-1-D-S(D) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(d) of the \nCustoms Act when granting or denying a refund of \nduties assessed under the Special Import \nMeasures Act if the calculation of duties owing was \nbased on a clerical, typographical or similar error \nR4-74-1-E-S Refund of SIMA Duties \nunder the Customs Act \nAuthority used under section 74(1)(e) of the \nCustoms Act to grant or deny a refund of duties \nassessed under the Special Import Measures Act \nwhich were paid or overpaid as a result of an error \nin the determination under section 58(2) of the \nCustoms Act of origin (other than in the \ncircumstances described in section 74(1)(c.1) or \n(c.11) of the Customs Act), tariff classification or \nvalue for duty in respect of the goods and the \ndetermination has not been the subject of a \ndecision under section 59 to 61 of the Customs Act \nR4-74-1-E-\nS(DENY) \nRefund of SIMA Duties \nunder the Customs Act \nAuthority used under section 74(1)(e) of the \nCustoms Act to grant or deny a refund of duties \nassessed under the Special Import Measures Act \nwhich were paid or overpaid as a result of an error \nin the determination under section 58(2)of the \nCustoms Act of origin (other than in the \ncircumstances described in section 74(1)(c.1) or \n(c.11) of the Customs Act ), tariff classification or \nvalue for duty in respect of the goods and the \ndetermination has not been the subject of a \ndecision under section 59 to 61 \nR4-74-1-G.OTH Refund of SIMA duties \nunder the Customs Act \nRefund or denial of SIMA duties under section \n74(1)(g) for reasons other than those of section \n74(4)(a)&(b) of the Customs Act \n\n31 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-74-1-\nG.OTH(DENY) \nRefund of SIMA duties \nunder the Customs Act \nRefund or denial of SIMA duties under section \n74(1)(g) for reasons other than those of section \n74(4)(a)&(b) of the Customs Act \nR4-74-1-G-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(g) of the \nCustoms Act to grant or deny a refund of the duties \nassessed under the Special Import Measures Act \nwhich were overpaid or paid in error for reason that \nmay be prescribed \nR4-74-1-G-\nS(DENY) \nRefund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(g) of the \nCustoms Act to grant or deny a refund of the duties \nassessed under the Special Import Measures Act \nwhich were overpaid or paid in error for reason that \nmay be prescribed \nR4-74-1-G-S.OIC Refund of SIMA duties \nunder the Customs Act \nAuthority under section 74(1)(g) of the Customs Act \nto grant a refund of the duties assessed under the \nSpecial Import Measures Act relating to OIC \nreducing the rate of duty \nR4-74-1-G-\nS.OIC(D) \nRefund of SIMA duties \nunder the Customs Act \nAuthority under section 74(1)(g) of the Customs Act \nto grant a refund of the duties assessed under the \nSpecial Import Measures Act relating to OIC \nreducing the rate of duty ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf27",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 27)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "R4-76-1-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 76(1) of the Customs \nAct to grant or deny a refund of duties paid which \nwere assessed under the Special Import Measures \nAct when goods are defective, inferior quality or not \nas ordered and are disposed in a manner \nacceptable to the Minister \nR4-76-1-S(DENY) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 76(1) of the Customs \nAct to grant or deny a refund of duties paid which \nwere assessed under the Special Import Measures \nAct when goods are defective, inferior quality or not \nas ordered and are disposed in a manner \nacceptable to the Minister \nR4-77-1-6 Decision under section \n59(2) \nAuthority used for issuing a re-determination under \nsection 59(2) of the Special Import Measures Act to \ngive effect of a decision by a Panel under Part I.1 \nof the Special Import Measures Act as it relates to \nNAFTA [Part II of SIMA as it relates to FTA \n(currently in suspension)] \nR4-79-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 79(1) of the Customs \nAct to grant a refund or abatement of duties \nassessed under the Special Import Measures Act, \nwhere it is difficult to determine the exact amount; a \nsum in lieu of the abatement or refund \nR4-79-S(DENY) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 79(1) of the Customs \nAct to grant a refund or abatement of duties \nassessed under the Special Import Measures Act, \n\n32 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nwhere it is difficult to determine the exact amount; a \nsum in lieu of the abatement or refund \nR4-8-1-1 Assess Provisional Duty \nunder 8(1.1) of SIMA \nAuthority used for the assessment of Provisional \nDuty under section 8(1.1) of the Special Import \nMeasures Act (Decision was referred back to the \nTribunal) \nR4-8-1-Y Assess Provisional Duty \nunder 8(1) of SIMA \nAuthority used for the assessment of Provisional \nDuty under section 8(1) of the Special Import \nMeasures Act (after July 2/2002) \nR4-8-2 Refund of Provisional Duty \npaid under 8(2) ) of SIMA \nAuthority used for issuing a refund of Provisional \nDuty paid under section 8(2) of the Special Import \nMeasures Act \nR4-8-6 Assess Provisional Duty \nunder 8(6) of SIMA \nAuthority used for issuing an assessment of \nProvisional Duty under section 8(6) of the Special \nImport Measures Act as a result of termination of \nundertaking \nR4-9-4 Assess duty under section \n9(4) of SIMA \nAuthority used under section 9(4) of the Special \nImport Measures Act for issuing an assessment \nbased on a determination which has been \nrescinded and referred back to the CITT \nR4-9-4-R Refund of duty under \nsection 9(4) of SIMA \nAuthority used for issuing a refund under section \n9(4) of the Special Import Measures Act based on a \ndetermination which has been rescinded and \nreferred back to the CITT \nR4-ADMIN1 Rejection a request when \nfiling criteria not met ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf28",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 28)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Authority used to reject a request for re-\ndetermination of SIMA when all filing criteria have \nnot been met \nR4-ADMIN2 Rejection of a request \noutside time limit \nAuthority used to reject a request for re-\ndetermination of SIMA when the request is \nsubmitted outside the legislative time limit \nR4-ADMIN3 Rejection as CBSA review \nwill be conducted \nAuthority used to reject a request for re-\ndetermination of SIMA as an Agency review will \nautomatically be conducted through the normal \ncourse of enforcement activity (open case \nestablished) \nR5-00 Not legislated Administrative authority used for those \ncircumstances not covered by specific Legislative \nAuthorities \nR5-00-B Cancel an account \nreceivable decision \nAdministrative authority used to cancel a previously \nissued accounts receivable decision before a new \ndecision can be issued \nR5-00-CSA CSA situation Administrative authority used for the processing of \na pre-CSA conversion submission processed after \nthe client is converted to a CSA Client (refer to \nCCS Bulletin CCS-862 dated September 10, 2004) \n\n33 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR5-00-INV Investigations Administrative authority inventoried against an \nadjustment issued on behalf of Investigations \nR5-00-N Not legislated and no \ninterest \nAdministrative authority used for those \ncircumstances not covered by specific Legislative \nAuthorities and no interest is applicable \nR5-00-RCMP RCMP Administrative authority inventoried against an \nadjustment issued on behalf of The RCMP \nR5-00-SIMA SIMA Administrative authority used for those \ncircumstances not covered by specific legislative \nauthorities when issued by Anti-Dumping \nDirectorate \nR5-00-WTOS WTO Surtax Administrative authority used for the imposition of \nSurtax by OIC under the World Trade Organization \nImplementation Act \nR5-1 Cancel a refund decision Administrative authority used when cancelling a \npreviously issued an adjustment which demanded \npayment. End result of no amounts payable or \nreceivable \nR6-60-1 Appeal under 60 Authority for a request for re-determination or \nfurther re-determination by the President under \nsection 60(1) of the Customs Act \nR6-61-1-A-I Appeal before CITT is \nheard \nAuthority for re-determination or further re-\ndetermination under section 61(1)(a)(i) of the \nCustoms Act, at any time, of decision issued under \n60(4) but before a CITT appeal is heard under \nsection 67 of the Custom Act \nR6-61-1-A-II Fail to comply with the \nCustoms Act \nAuthority for a decision issued of re-determination \nor further re-determination under section 61(1)(a)(ii) \nof the Customs Act where a person fails to comply \nwith any provision of the Customs Act \nR6-61-1-A-III Giving effect to the court's \ndecisions \nAuthority for rendering a decision under section \n61(1)(a)(iii) of the Customs Act that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) \nR6-61-1-A-\nIII(DENY) ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf29",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 29)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Giving effect to the court's \ndecisions \nAuthority for rendering a decision under section \n61(1)(a)(iii) of the Customs Act that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) \nR6-61-1-A-III-P Giving effect to the court's \ndecisions \nRe-determination or further re-determination under \nsection 61(1)(a)(iii) of the Customs Act, at any time, \nwhen a decision would give effect to a decision of \nthe CITT, Federal Court of Appeals (FCA) or \nSupreme Court of Canada (SCC) regarding \nprohibited goods \nR6-61-1-A-II-P Fail to comply with the \nCustoms Act \nRe-determination or further re-determination under \nsection 61(1)(a)(ii) of the Customs Act, at any time, \n\n34 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nwhen a person fails to comply regarding prohibited \ngoods \nR6-61-1-A-I-P Appeal before CITT is \nheard \nRe-determination or further re-determination under \nsection 61(1)(a)(I) of the Customs Act, at any time, \nof decision issued under 60(4) but before a CITT \nappeal is heard under section 67 regarding \nprohibited goods \nR6-61-1-C-I Class and Origin of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(i) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Tariff \nClassification or Origin only \nR6-61-1-C-\nI(DENY) \nClass and Origin of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(i) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Tariff \nClassification or Origin only \nR6-61-1-C-II Value for duty of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(ii) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Value \nfor Duty only \nR6-61-1-C-\nII(DENY) \nValue for duty of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(ii) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Value \nfor Duty only \n\nAppendix B: Instructions for completing Form BSF945 when \nsubmitting an adjustment for commercial goods imported on a \nForm E14 \n\nTo request an adjustment for commercial goods imported on a Form E14, Form BSF945 must \nbe completed as per the following instructions: \n\nField \nNumber: \nField Name: Instructions: \n\n35 \n\n3 Accounting Date Provide the Issue Date from the E14 ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf30",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 30)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "6 Mode of Transport Print “Postal” \n7 Release Date Provide the Issue Date from the E14 \n11 Importer BN15 Provide the importer’s 15 digit business number \n12 Importer Name, Address \nand Telephone No. \nProvide the importer’s full name, mailing address \nand telephone number \n19 Original Transaction No. Provide the Inventory No. from the E14 \n36 Vendor Name Address \nand Telephone No. \nProvide the name, address and telephone number \nof the vendor of the goods as it appears on the \nsupporting invoice(s). \n38 Invoice No. Print the invoice number pertaining to the goods \nthat are accounted for on the E14 \n39 Invoice Value Print the value from the invoice pertaining to the \ngoods that are accounted for on the E14 \n56-100 Commodity Line Details Complete only the fields where a change is being \nrequested. Print the corrected information that is \nbeing requested. \n\nFor example, to request a change in value, print \nthe corrected value in field 78, Value for Duty. \n\nFor adjustments requesting a refund of provincial \ntaxes applied on commercial goods, $0 should be \nprinted in field 91, PST/HST Amount. \n101 Commodity Reason Code Provide the appropriate reason code as per \nAppendix A of this memorandum. \n\nFor adjustments requesting a refund as a result of \nprovincial taxes incorrectly applied on commercial \ngoods, the R2-9999 code that corresponds to the \nappropriate province or territory is to be provided. \nFor example R2-9999-08 for PST in Ontario. \n103 Commodity Remark Provide a brief description of the reason for the \nadjustment request \n105-111 Additional Commodity \nReason Codes and \nRemarks \nProvide additional reason codes and remarks if \nmore than one adjustment reason is being \nrequested \n113-129 Declaration Totals Complete the correct declaration totals being \nrequested if known. If unknown, leave blank and \nthe CBSA will calculate. \nN/A Signature and Date Sign and date the request form \n35 Notes Any additional information that is relevant to the \nadjustment request, that cannot be entered in any \n\n36 \n\nof the designated fields, can be provided in this \nfield. \n\nReferences \n\nConsult these resources for further information. \n\nApplicable legislation \nCustoms Act \nCustoms Tariff \nDiversion of Imported Goods Exemption Regulations \nRefund of Duties Regulations \nSpecial Import Measures Act (SIMA) \n\nRelated forms \nForm B2G, CBSA Informal Adjustment Request \nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nForm GST 189, General Application for Rebate of GST/HST \n\nRelated D memoranda \n Memorandum D1-6-1, Authority to Act as Agent \n Memorandum D6-2-3, Refund of Duties \n Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-\ndeterminations, Appraisals/Re-appraisals, and Duty Relief \n Memorandum D11-6-6, Reason to Believe and Corrections to the Declaration of Origin, \nTariff Classification, and Value for Duty \n Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-1-pdf31",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-1",
+    "marginal_note": "Adjusting Commercial Accounting Declarations (part 31)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "determination, a further Re-determination or a Review by the President of the Canada \nBorder Services Agency \n Memorandum D11-6-10, Reassessment Policy \n Memorandum D11-8-5, Conditional Relief Tariff Items \n\n37 \n\n Memorandum D14-1-3, Re-determinations and Appeals under the Special Import \nMeasures Act \n Memorandum D17-1-5, Accounting for Commercial Goods \n Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-2-4, Preparation and Presentation of Pre-CARM Adjustments \n Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods \n Memorandum D23-3-1, Customs Self-Assessment for Importers \n\nSuperseded D memoranda \n\nD17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment \nRequest \n\nMay 3, 2017 \n\nIssuing office \n\nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \n\nContact us \n\nContact border information services \n\nRelated Links \n\nCanada Revenue Agency Website \nCARM Client Portal \nCARM Client Support",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-3-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-3",
+    "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-2-3: Business Number Changes \nand Commercial Accounting Declaration Withdraw \nRequests \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines the procedures to be followed by importers, or their authorized \nrepresentative, when requesting an importer business number change on an interim \naccounting declaration or a Commercial Accounting Declaration (CAD), as well as the \nprocedures for submitting a CAD withdraw request. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Request for business number change prior to accounting \no Request for business number change after accounting \no Business number changes involving Courier Low Value Shipment (CLVS) \ntransactions \no Business number changes involving pre-CARM accounting declarations \no CAD withdraw requests \no CAD withdraw requests involving pre-CARM accounting declarations \no Accounting errors where a customs broker does not have delegated authority for \nboth importers \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes resulting from the implementation of \nRelease 3 of the CBSA Assessment and Revenue Management (CARM) project, including: \n\na) The replacement of Form B3-3, Canada Customs Coding Form, and Form B2, Canada \nCustoms - Adjustment Request, with the Commercial Accounting Declaration (CAD). \nb) Changes to the submission process when requesting a business number change on an \naccounting declaration, including the requirement to submit the request electronically \nthrough the CARM Client Portal (CCP). \nc) The ability to submit a CAD withdraw request through the CCP, under certain \ncircumstances. \n2 \n\nDefinitions \nBusiness number (BN) \nFor the purposes of this memorandum, the 15-digit Canada Revenue Agency registration \nnumber. It is made up of the nine-digit business number and a six-digit alpha-numerical \nnumber used to uniquely identify businesses’ import/export (RM) accounts. \n\nBusiness number change \nA process within CARM, that cancels a submitted declaration with an incorrect business \nnumber, while triggering the automated posting of the CAD on the correct business number. \n\nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes with the \nCBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3. It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCustoms broker \nAn individual, partnership, or corporation that acts as an agent to transact business with the \nCBSA on behalf of the owner or importer of goods. While for most purposes, any agent may \nrepresent a client when transacting business with the CBSA, only a licensed customs broker ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-3-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-3",
+    "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "may account for goods and pay duties under section 32 of the Customs Act as the agent for \nthe owner or importer of the goods. \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nForm B3-3, Canada Customs Coding Form (Form B3) \nThe customs document that was used to account for goods imported into Canada prior to the \nimplementation of CARM Release 3. \n\nInterim accounting \nA method of accounting to obtain the release of goods by importers with Release Prior to \nPayment (RPP) Privileges. Subsection 32(2) of the Customs Act makes it possible to grant the \nrelease of goods before the final accounting, based on the submission of prescribed minimum \ndocumentation. Release is granted on the condition that certain requirements are met, that a \nCommercial Accounting Declaration will be presented and that duties and taxes will be paid \nwithin the prescribed timeframes. Financial security must be posted in order to use this interim \naccounting process. Duties and taxes must be paid no later than 10 weekdays (defined as \nMonday to Friday, inclusive of holidays) after the 17th of the calendar month. \n\nPre-CARM “As Declared” CAD \n3 \n\nA CAD that is created in the CARM system for goods that were accounted for on a Form B3 \nbefore the implementation of CARM Release 3. It replicates the accounting information found \non the Form B3, and any subsequent adjustments, and must be created before an adjustment \ncan be submitted in CARM. \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration, which \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-1-E.TC \nis provided when requesting a refund as a result of a tariff classification change). \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment request, \nwhich may include the importer or their authorized representative. \n\nGuidelines \n1. Section 7.1 of the Customs Act (the Act) requires that all information provided to an officer \nin the administration or enforcement of the Act, the Customs Tariff, the Special Import \nMeasures Act (SIMA) or under any other Act of Parliament that prohibits, controls or regulates \nthe importation or exportation of goods be true, accurate and complete. As such, if an importer \nor their authorized representative discovers that the importer business number provided at the \ntime of release or on an accounting declaration is incorrect, the CBSA must be notified of the \nerror. \n\n2. For the purposes of this policy, the company whose business number is identified as the \nimporter at the time of release will be considered to be the importer unless supporting \ndocumentation indicates that someone else is, in fact, the true importer. \n\n3. The importer will be considered to be the person who causes the goods to be exported to \nCanada. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-3-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-3",
+    "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "4. Supporting documentation refers to waybills, purchase orders, commercial invoices (not \nCanada Customs nvoices) or similar documents, which clearly establish that the claimant is the \ntrue importer in accordance with the definition in paragraph 2 of this memorandum. \n\n5. Use of the term “business number” throughout this memorandum refers to the 15-digit \nCanada Revenue Agency registration number. It is made up of the nine-digit business number \nand a six-digit alpha-numerical number used to uniquely identify businesses’ import/export \n(RM) accounts. \nRequest for business number change prior to accounting \n6. To change a business number on an interim accounting document, (a Release on Minimum \nDocumentation (RMD)), before the Commercial Accounting Declaration (CAD) is submitted, a \nrequest must be made using Form A48, RMD Correction. This request is to be submitted to the \n4 \n\nsuperintendent of the long room or the delegated representative in the office where the goods \nwere released. \n\n7. If the customs broker who made the error does not have delegated authority for the correct \nbusiness number, Form A48 must be submitted to cancel the RMD, along with a new paper \nRMD reflecting the new transaction number and the correct business number. \n\nFor more detailed information on changes to RMD, please refer to Memorandum D17-1-4: \nRelease of Commercial Goods. \nRequest for business number change after accounting \n8. To change a business number after a CAD has been submitted, a request must be made \nthrough the CARM Client Portal (CCP) by one of the following Trade Chain Partners (TCPs): \n\na) An importer who has delegated authority for both importer accounts (i.e. the business \nnumber that the CAD has been submitted under and the business number that the CAD \nwill be transferred to); or \nb) A customs broker who has delegated authority to act on behalf of both importers; or \nc) A third party such as; a trade consultant, lawyer or accountant who has delegated \nauthority to act on behalf of both importers \n\n9. To request a change in the CCP, the TCP transfers the CAD to another business number \nusing the withdraw function and selecting the new business number. \n\n10. When submitting a request, the TCP must select reason code “R3-7-1.BN”, provide an \nexplanation for the request, and attach supporting documentation demonstrating that the CAD \nbelongs to the business number that it is being transferred to. \n\n11. A request to change a business number can not be made using Electronic Data \nInterchange (EDI) or Web Service (API). \n\n12. Requests for a business number change after a CAD has been submitted may be made \nduring either the correction period, or after the payment due date during the adjustment period. \n\n13. All requests for business number changes will be reviewed by the CBSA, including the \nrequests made during the correction period. If approved, the CAD will be cancelled from the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-3-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-3",
+    "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "account it was originally posted to and the duties and taxes will be credited. The account that \nthe CAD was transferred to, will have the CAD posted to it, and a debit for the duties and taxes \nowing. \nBusiness number changes involving Courier Low Value Shipment \n(CLVS) transactions \n14. For requests that involve goods accounted for under the Courier Low Value Shipment \n(CLVS) program on a Type F CAD, where all shipments were accounted for under the \n5 \n\nincorrect business number, a request for business number change can be made as per the \nprocedures outlined in the Request for business number change after accounting section of \nthis memorandum. \n\n15. For requests made after the payment due date, where the CAD is consolidated and a select number of \nshipments are accounted for under the incorrect business number, a Type V CAD is to be submitted using the \ncorrect business number for the shipment(s) in question. An adjustment can then be submitted against the original \nType F CAD, declaring these shipments as duplicates and referencing the new Type V CAD’s transaction \nnumber. For information on how to submit an adjustment, refer to Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations. \nBusiness number changes involving pre-CARM accounting declarations \n16. For requests that involve goods accounted for on a Form B3, Canada Customs Coding \nForm prior to the implementation of CARM Release 3, a Pre-CARM “As Declared” CAD must \nbe created using the business number that was declared on the original Form B3. \n\n17. Once a Pre-CARM “As Declared” CAD has been created, a request to change the business \nnumber on the CAD can be made as per the procedures outlined in the Request for business \nnumber change after accounting section of this memorandum. \nCAD withdraw requests \n18. A request to withdraw a CAD after it has been submitted to the CBSA, may be made by \none of the following TCPs: \n\na) The importer; or \nb) A customs broker who has delegated authority to act on behalf of the importer(s); or, \nc) A third party such as a trade consultant, lawyer or accountant who has delegated \nauthority to act on behalf of the importer. \n\n19. Requests to withdraw a CAD must only be made in instances where information on the \nCAD is incorrect but cannot be amended using the correction or adjustment processes in \nCARM. This includes errors in: \n\na) CAD fields which cannot be edited (e.g. release office, release date); \nb) information declared on a Pre-CARM “As Declared” CAD; and, \nc) the transaction number, where a TCP submitted a CAD using a transaction number \nthat belongs to another TCP, whom they do not have delegation of authority for. \n\n20. Requests to withdraw a CAD may be made during either the correction period, or after the \npayment due date during the adjustment period. \n\n21. Requests to withdraw a CAD will not be accepted in instances where a TCP has made a ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-3-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-3",
+    "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "clerical error in the accounting information submitted on their CAD. Changes to accounting \ninformation must be made using a correction or an adjustment. \n\n6 \n\n22. Requests to withdraw a CAD will not be accepted in instances where a TCP has accounted \nfor the same goods on more than one accounting document. Where a duplicate accounting \nerror has been made, a correction or adjustment must be submitted against the incorrect \naccounting document. Reason code “R2-74-1-D.Typo” is to be selected when submitting an \nadjustment request. \n\n23. To submit a CAD withdraw request, the TCP must use the withdraw function in CCP. A \nrequest to withdraw a CAD can not be made using EDI or API. \n\n24. When submitting a request, the TCP must select the “R2-74-1-D” reason code, provide an \nexplanation for the request, and upload any applicable supporting documentation to explain \nthe reason for the withdraw. \n\n25. Failure to provide an explanation and attach required supporting documentation, will result \nin rejection of the withdraw request. \n\n26. All requests to withdraw a CAD will be reviewed by the CBSA. If approved, the CAD will be \ncancelled on the account it was posted to, and the duties and taxes will be credited to offset \nthe original CAD’s debt. \n\n27. If a withdraw request is approved and the CAD is cancelled, the importer remains liable for \nany duties and taxes owing related to the importation. \n\n28. Where a withdraw request is submitted to correct information for CAD fields which can not \nbe adjusted, and the request is approved, a new CAD must be submitted by the TCP with the \ncorrected information within 2 business days. Failure to resubmit a CAD within this period of \ntime, may result in the application of penalties. \n\n29. When a CAD is resubmitted, a late accounting penalty may be applied to the importer’s \naccount if the CAD is submitted after the accounting due date. Information on how and when to \nappeal a late accounting penalty can be found in Memorandum D17-1-5: Accounting for \nCommercial Goods. \n\n30. If the CAD is resubmitted outside of the payment due date, the TCP must provide payment \nfor the CAD using the CCP, on the same day that the new CAD is submitted. Failure to do so \nmay result in collection actions on the TCP’s account. For information on how to make a \npayment, refer to Memorandum D17-5-1: Payment of Duties and Taxes on Imported \nCommercial Goods. \nCAD withdraw requests involving pre-CARM accounting declarations \n31. If a TCP discovers that an error was made on a Pre-CARM “As Declared” CAD, for goods \nwhich were previously accounted for on a Form B3, prior to the implementation of CARM \nRelease 3, they must cancel the CAD and re-submit the Pre-CARM “As Declared” CAD with \nthe corrected information. \n\n7 \n\n32. Like other withdraw requests, CBSA review and approval is required. Unlike a withdraw \nrequest on a post CARM CAD however, the approval of a Pre-CARM “As Declared” CAD will ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-3-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-3",
+    "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "not result in a credit of duties on the TCP’s account, as no debit was charged when the Pre-\nCARM “As Declared” CAD was created. \nAccounting errors where a customs broker does not have delegated \nauthority for both importers \n33. If a customs broker submits a CAD with a transaction number for goods that were released \nunder a different importer, whom which they do not have delegated authority for, they must \nsubmit a withdraw request for the CAD. Once approved, the CAD will be cancelled on the \nincorrect importer’s account and the correct importer, or their customs broker, can resubmit a \nnew CAD using the same transaction number. \n\n34. If the customs broker incorrectly reported and accounted for goods for an importer that they \ndo not have delegated authority for, and the transaction number provided will not be reused by \nthe correct customs broker, the customs broker that made the error must communicate with \nthe correct customs broker to resolve the error. The correct customs broker must submit a \nType V CAD for the goods in question. Once submitted and accepted, the customs broker that \nmade the error can submit a correction or adjustment for the incorrect transaction under \nreason code “R2-74-1-D.Typo”. \nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Act \nRelated D memoranda \n Memorandum D17-1-4: Release of Commercial Goods \n Memorandum D17-1-5: Accounting for Commercial Goods \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-5-1: Payment of Duties and Taxes on Imported Commercial Goods \nRelated forms \nForm A48, RMD Correction \nSuperseded memoranda D \nD17-2-3, September 8, 2015 \n\n8 \n\nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-2-4: Preparation and \nPresentation of Pre-CARM Adjustments \n\nISSN 2369-2391 \n\nOttawa, October 21, 2024 \n\nThis memorandum outlines the policy and procedures for Trade Chain Partners (TCPs) \nto follow when submitting adjustments for goods accounted for on a Form B3-3, \nCanada Customs Coding Form, prior to the implementation of Release 3 of the CBSA \nAssessment and Revenue Management project (CARM) on October 21, 2024. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \n\nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \no Creating a Pre-CARM “As Declared” CAD \no Adjusting a Pre-CARM “As Declared” CAD \no Pre-CARM CLVS adjustments \no Pre-CARM Blankets \no Submitting a Pre-CARM Blanket Request \no Processing a Pre-CARM Blanket Request \no Submitting a paper pre-CARM adjustment \no Adjustments following a compliance verification \n Appendix A: Pre-CARM Blanket Request worksheet template \n Appendix B: Instructions for completing Form BSF945 \n References \n Contact us \n Related Links \n\nUpdates made to this D-memo \n\nThis memorandum has been revised to reflect changes resulting from the \nimplementation of CARM Release 3, where Form B3-3, Canada Customs Coding Form, \nand Form B2, Canada Customs - Adjustment Request, were replaced with the \nCommercial Accounting Declaration (CAD). This includes guidance on how to submit \nadjustments, mass adjustments, and Pre-CARM Blanket Requests for goods accounted \nfor using Form B3s. \n2 \n\nDefinitions \n\nCARM Client Portal (CCP) \nA self-service online tool for TCPs that facilitates accounting and revenue management \nprocesses with the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used after CARM Release 3 to account for goods imported into \nCanada. It acts as a single accounting declaration record for the goods, and all \nadjustments are processed as subsequent versions of the declaration. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of \nParliament. \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and \npayments to the CBSA. \n\nForm B2, Canada Customs – Adjustment Request \nThe customs document that was used to request an adjustment to an accounting \ndeclaration for commercial goods accounted for prior to CARM Release 3. \n\nForm B3-3, Canada Customs Coding Form (Form B3) \nThe customs document that was used to account for goods imported into Canada prior \nto the implementation of CARM Release 3. \n\nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nThe paper customs document used to request an adjustment to an accounting ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "declaration in exceptional circumstance, as per section 2.2(2) of the Accounting for \nImported Goods and Payment of Duties Regulations. \n\nLegislative issue \nThe legislative authority associated with the adjustment request (e.g. 74(1) (c.1) or \n32.2(2) of the Customs Act). \n\nMass Adjustment \nAn adjustment to two or more commercial accounting declarations (CADs) for the same \nlegislative issue for up to three reasons, submitted at once using the CCP, or submitted \nvia EDI/API referencing the same mass adjustment case number. \n\nPre-CARM “As Declared” CAD \nA CAD that is created in the CARM system for goods that were accounted for on a \nForm B3 before the implementation of CARM Release 3. It replicates the accounting \n3 \n\ninformation found on the Form B3, and any subsequent adjustments, and must be \ncreated before an adjustment can be submitted in CARM. \n\nPre-CARM Blanket \nAn adjustment process that facilitates the processing of 100 or more Form B3 lines \nwithin a 12-month period without requiring that an individual Pre-CARM “As Declared” \nCAD be created and adjusted for each transaction. \n\nPre-CARM Blanket Request \nA request submitted via a mass adjustment case in the CCP by a TCP, consisting of a \nPre-CARM Blanket Request Form and a workbook containing the original accounting \ndata submitted on Form B3s and the requested changes. \n\nReason \nThe description of the circumstances for which an adjustment is being requested (e.g. \nchange of origin, tariff classification, value for duty). \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration that \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-\n1-E.TC is provided when requesting a refund as a result of a tariff classification \nchange). \n\nStatement of Adjustment (SoAdj) \nThe statement issued after an adjustment request has been processed, which provides \ninformation on previous and adjusted transactional details, the change in total duties \nand/or taxes assessed (if applicable), the legislative authority supporting the change \nand appeal rights. \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment \nrequest, which may include the importer or their authorized representative. \n\nWeb Service (API) \nAn application programming interface that facilitates the accounting and revenue \nmanagement processes with the CBSA. \n\nGuidelines \n\n1. This memorandum is to be used as a guide by those preparing and submitting \nadjustments for goods accounted for using a Form B3 before the implementation of \nCARM Release 3 (R3). \n\n2. An adjustment may be prepared and submitted by an importer or their authorized \nrepresentative such as a customs broker or third-party consultant who is delegated in \n4 \n\nthe CCP For more information on delegated authority refer to Memorandum D1-6-1, \nAuthority to Act as Agent. \n\n3. This memorandum cannot be used for goods accounted for on a CAD following the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "implementation of CARM R3. For information on how to submit a CAD adjustment, refer \nto Memorandum D17-2-1, Adjusting Commercial Accounting Declarations. \n\n4. This memorandum does not include information on how to submit a business number \nchange or a CAD withdraw request. Information on how to request a business number \nchange or withdraw a CAD can be found in Memorandum D17-2-3, Business Number \nChanges and Commercial Accounting Declaration Withdraw Requests. \n\nCreating a Pre-CARM “As Declared” CAD \n\n5. When goods have been accounted for using a Form B3, and adjustments are \nrequired following the implementation of CARM R3, a Pre-CARM “As Declared” CAD \nmust be created before an adjustment can be made. The Pre-CARM “As Declared” \nCAD must reflect the values declared on the B3 and any subsequent adjustments \nsubmitted and approved by the CBSA. \n\n6. To create a Pre-CARM “As Declared” CAD, the TCP can obtain the accounting \ninformation declared on a Form B3 by submitting: \n\na) a request to the CARM Client Support Help Desk; \nb) a request via the CARM Client Portal (CCP) by navigating to the Create \nDeclaration page and selecting Convert B3 to CAD; or, \nc) a query via the Web Service (API). \n\n7. When the accounting information is returned to the TCP, they are required to verify \nthat it is correct and fill in any missing information to meet the submission requirements \nof the CAD. This includes amending the information to reflect any adjustments \nsubmitted and approved by the CBSA, such as adjustments made by a previous B2 \nBlanket Adjustment or Drawback. \n\n8. Section 7.1 of the Customs Act requires TCPs to provide information that is true, \naccurate and complete. If it is discovered by the CBSA that the TCP has submitted \ninformation on a Pre-CARM “As Declared” CAD that is false or inaccurate, the TCP will \nbe subject to penalties and compliance activities. \n\n9. The Pre-CARM “As Declared” CAD will be validated and processed the same as a \nstandard CAD. While the CAD will be posted to the importer’s account, it will not trigger \na financial posting against the importer’s business number and the values reflected will \nnot be owed. This step is necessary to establish the data in CARM so that it can be \nfurther adjusted. \n\n5 \n\nAdjusting a Pre-CARM “As Declared” CAD \n\n10. Once a Pre-CARM “As Declared” CAD has been created, the TCP can submit an \nadjustment or a mass adjustment using the CCP, EDI or API. For more information on \nhow to submit an adjustment or mass adjustment, refer to Memorandum D17-2-1. \n\n11. Supporting documentation is required for all single adjustments, or mass \nadjustments with less than 25 CADs, that result in a refund. \n\n12. If the adjustment is a request for refund, and the accounting information that was \nreturned for the B3 is amended on the Pre-CARM “As Declared” CAD, supporting \ndocumentation must be included to explain the change (e.g. Detailed Adjustment \nStatement from a blanket). \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "13. If during the review of an adjustment to a Pre-CARM “As Declared” CAD, the CBSA \ndiscovers that it does not accurately reflect the data found on the Form B3 and any \nprevious adjustments, the request will be rejected. To correct any errors on the Pre-\nCARM “As Declared CAD, the TCP must submit a CAD withdraw request explaining \nthat an error was made. If approved, the Pre-CARM “As-Declared” CAD will be \ncancelled, and the TCP can resubmit with the corrected information. \n\nPre-CARM CLVS adjustments \n\n14. When an adjustment is required for goods imported through the CLVS Program and \naccounted for using a consolidated Type F B3, the TCP must create a Pre-CARM “As \nDeclared” Type F CAD for each shipment that requires an adjustment. The TCP must \nuse the unique shipment number as the transaction number on the Pre-CARM “As \nDeclared” Type F CAD, and enter the consolidated Type F B3 transaction number in the \n‘Previous Transaction Number’ field. The TCP is to complete the accounting declaration \nusing the correct classification code and values. \n\n15. Once the Pre-CARM “As Declared” Type F CAD has been created, the TCP can \nsubmit an adjustment or a mass adjustment using the CCP, EDI or API. \n\nPre-CARM Blankets \n\n16. The CBSA encourages TCPs to create Pre-CARM “As Declared” CADs and then \nsubmit any adjustments using the CARM single and mass adjustments processes \noutlined in Memorandum D17-2-1. \n\n17. When an adjustment is required for 100 or more Form B3 transaction lines within a \n12-month period and no Pre-CARM “As Declared” CAD has been created for any of \nthose Form B3 transactions, the CBSA will allow the submission of a Pre-CARM \nBlanket Request. \n\n6 \n\n18. All lines within the Pre-CARM Blanket Request must be for the same legislative \nissue and up to 3 reasons. All reason codes must fall under the same issue and apply to \nall goods within the blanket. The exception to this is a request to change a tariff \nclassification as this may also require a change in tariff treatment or country of origin, \nthereby requiring an adjustment under 2 legislative issues. \n\n19. Adjustment requests related to issues under the Special Import Measures Act \n(SIMA) cannot be combined with other legislative issues on a Pre-CARM Blanket \nRequest. For more information on how to request a redetermination of SIMA, see \nMemorandum D14-1-3, Re-determinations and Appeals Under the Special Import \nMeasures Act. \n\n20. A Pre-CARM Blanket Request cannot be submitted for: \n\na) Classifications subject to Tariff Rate Quotas; \nb) Cases where licenses are applicable; \nc) Overages (which are reported on a Type V CAD); \nd) Requests for further re-determination (sections 60 or 61 of the Customs Act); \ne) Appeals (sections 67 and 68 of the Customs Act); or \nf) Requests relating to accounting documents where the time limit for appeal, \nrefund or diversion has expired. \n\n21. Before submitting a Pre-CARM Blanket Request, the TCP must ensure that no Pre-",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CARM “As Declared” CAD has been submitted in CARM for any transaction numbers \ncontained in the blanket. All transactions must be within their legislative time limits for \nsubmitting an adjustment. Failure to do so, will result in the rejection of the request by \nthe CBSA. \n\nSubmitting a Pre-CARM Blanket Request \n\n22. Pre-CARM Blanket Requests can only be submitted using the CCP. Requests \ncannot be submitted using EDI or API, by mail or via email to the CBSA. \n\n23. To submit a request, the TCP must first generate a mass adjustment case number \nin the CCP. To do so, the TCP navigates to the ‘Declarations’ tab, selects ‘List of \nsubmitted declarations’, followed by ‘Generate a mass adjustment case number for EDI \nor API submission’. \n\n24. Once generated, the unique case number will appear in the ‘Mass Adjustments’ tab \nwhere the TCP must then select “submit” on the corresponding case number. Once \nsubmitted, the TCP will have the option to upload documents to the case. \n\n25. To submit a Pre-CARM Blanket Request, the TCP must upload the following \ndocuments to the case: \n\na) a Pre-CARM Blanket Request Form and, \n7 \n\nb) an electronic workbook with a worksheet containing all the accounting data \noriginally submitted on the B3 lines and the requested changes (see Appendix \nA for a worksheet example) \n\n26. A Pre-CARM Blanket Request Form and worksheet template can be requested by \nsending an email to CBSA-ASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\n27. When submitting documents, the CCP can accommodate up to 45 MB per file to a \nmaximum of 150 MB per submission. Only 10 files can be submitted at a time. If the \nTCP needs to submit more than this, they can make multiple submissions. \n\n28. The Pre-CARM Blanket Request Form and workbook must be uploaded within 5 \nbusiness days of the mass adjustment case number creation. Failure to do so will result \nin closure of the mass adjustment case by the CBSA. \n\n29. Supporting documentation is not required when submitting a Pre-CARM Blanket \nRequest, however, the TCP may choose to do so to better explain the reason(s) for the \nrequested adjustments. This includes, but is not limited to the following; \n\na) Rulings or other Agency direction; \nb) Descriptive literature, when not as a result of a ruling; \nc) Certificate(s) of Origin; \nd) Proof of diversion to a qualified end-use or end-user; or \ne) Financial records \n\n30. If the “as accounted for” information on any of the lines within the workbook does \nnot reflect what was accounted for on the Form B3s due to previous adjustments, such \nas a blanket or drawback, and the request results in a refund, supporting documentation \nfor the previous adjustment(s) must be included (e.g. Detailed Adjustment Statement \nfrom a blanket). \n\n31. The completed form must be clearly labelled as a Pre-CARM Blanket Request Form \nand include the importer’s name and the mass adjustment case number (e.g. Pre-\nCARM Blanket Request Form, ABC Company, 000005123456789). \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "32. The completed workbook must be clearly labelled as a Pre-CARM Blanket \nWorkbook and include the importer’s name and the mass adjustment case number (e.g. \nPre-CARM Blanket Workbook, ABC Company, 000005123456789). \n\n33. The worksheet within the workbook must be prepared in chronological order \naccording to the accounting date. \n\n34. Where a Pre-CARM Blanket Request is required for transactions with accounting \ndates covering more than one calendar year, these may be included in the same \nrequest, however each year must be presented on separate worksheets within the \nworkbook. \n8 \n\n35. GST amounts of cannot be offset in the worksheet. When adjustments result in both \nGST owing and GST payable, the adjustments must be separated into different \nworksheets within the workbook for amounts of GST owing to the importer and amounts \nof GST payable to the CBSA. \n\n36. As per Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry \nError, importers may benefit from the Customs Accounting Document Error Remission \nOrder on all amounts owed to the CBSA of $7.50 Canadian Dollars or less. This amount \nmust be calculated on a per transaction basis. In order to benefit from this remission on \na Pre-CARM Blanket Request, TCPs must subtract any amounts of duties and taxes \nowed that are $7.50 CAD or less per transaction from the total payable to CBSA on the \nworksheet. The remission will not be applied, where a TCP fails to do so. \n\n37. As per the Low-Value Amounts Regulations, the CBSA will not refund amounts less \nthan $2.00 per transaction. Transactions resulting in refund under $2.00 must not be \nincluded in the Pre-CARM Blanket Request. \n\n38. The date that the Pre-CARM Blanket Request is submitted via the CCP will be \nconsidered the filing date and an importer’s legislative time limits will be protected. \nApplications that are incomplete or contain ineligible transactions will be rejected and \ntime limits will not be protected. \n\n39. The date that the Pre-CARM Blanket Request is submitted to the CBSA will also be \nconsidered the filing date for the purposes of meeting the 90-day legislative timeframe \nunder section 32.2 of the Customs Act. Should the workbook not be accepted, the 90-\nday timeframe will resume from the date of the rejection. For more information regarding \n“reason to believe” and the obligation to self-adjust, refer to Memorandum D11-6-6, \nReason to Believe and Corrections to Declarations of Origin, Tariff Classification, and \nValue for Duty. \n\n40. Payments for amounts owing on Pre-CARM Blankets under section 32.2 of the \nCustoms Act, cannot be made with the submission of the request. Payments can only \nbe made once the CBSA has processed the request and posted the adjustment on the \nimporter’s account. \n\nProcessing a Pre-CARM Blanket Request \n\n41. Upon receipt of a Pre-CARM Blanket Request, the CBSA will review to ensure the \nrequest is valid and complete. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "42. TCPs must have supporting documentation readily available for all transactions that \nare being adjusted within the blanket and be able to provide supporting documentation \nupon request by the CBSA. Supporting documentation will be requested from the TCP \nthrough the CCP. TCPs should check their notices frequently following submission of a \nPre-CARM Blanket Request, to monitor for requests from the CBSA. \n9 \n\n43. Failure to provide requested documentation within the CBSA’s required timeframes \nmay result in rejection of the request and time limits will no longer be protected. \n\n44. Following a review of the request and any requested supporting documents, the \nCBSA will render a decision on the entire Pre-CARM Blanket Request and issue a \nStatement of Adjustment (SoAdj). \n\n45. To facilitate the posting of the Pre-CARM Blanket, the CBSA will: \n\na) create a Pre-CARM F “As Declared” Type F CAD consolidating the “as \naccounted for” information for all B3 lines within the workbook; and, \nb) process an adjustment against this CAD, based on the “as claimed” information \nin the workbook. \n\n46. Following processing of the adjustment on the Pre-CARM “As Declared” Type F \nCAD, any duties and taxes that are to be refunded to the TCP or that are owed to the \nCBSA will be posted to the TCP’s account. \n\n47. Interest owed to the TCP, or owed by the TCP to the CBSA will be shown on the \nSoAdj, however the corresponding credit or debit will be posted to the TCP’s account as \na Form K23, Miscellaneous Invoice, referencing the corresponding Pre-CARM “As \nDeclared” Type F CAD Transaction Number. \n\n48. Where amounts are owed to the CBSA, the payment due date for both the \nadjustment (Pre-CARM “As Declared” Type F CAD) and interest (Form K23) will be \nbased on the posting date of these items and will follow the standard billing period. For \nmore information on payments and the billing period, refer to Memorandum D17-5-1, \nPayment of duties and taxes on imported commercial goods. \n\n49. When calculating interest, the median date will be considered as the date that the \ninterest begins. The median date equals the date between the first and last transaction \nwithin the respective year. When the number of days in a period is an even number, the \ndate immediately after the median date will be used. \n\n50. The approved adjustments within the Pre-CARM Blanket will not be reflected at the \nindividual transaction level in CARM. Should a TCP need to submit a subsequent \nadjustment against one of these transactions, they will need to create an individual Pre-\nCARM “As Declared” CAD for the transaction and they will be responsible for capturing \nany changes from the Pre-CARM Blanket. \n\n51. Subsequent adjustments by the TCP are not permitted against the Pre-CARM “As \nDeclared” Type F CAD that is generated for the Pre-CARM Blanket. \n\n52. If a TCP wishes to appeal the Pre-CARM Blanket, they can do so through the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "standard Appeals process, as per Memorandum D11-6-7, Requests under section 60 of \n10 \n\nthe Customs Act for a Re-determination, Further re-determination or a Review by the \nPresident of the Canada Border Services Agency. As interest is included in the SoAdj, \nthe TCP does not need to appeal the Form K23 posting separately. \n\nSubmitting a paper pre-CARM adjustment \n\n53. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the \nElectronic Commerce Client Requirements Document, unless the Minister determines \nthat: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out \nin the Electronic Commerce Client Requirements Document (e.g. CARM outage \nof a significant duration); \nb) a natural disaster, a national crisis or any other exceptional circumstance \nprevents or impedes the use of the electronic means or makes using them \nunreliable; or \nc) it is impracticable for a person, due to circumstances outside of their control, to \naccount for goods by the electronic means. \n\n54. Where a TCP is unable to submit subsequent version of a CAD electronically due \nthese circumstances, a paper adjustment may be submitted using Form BSF945, \nException Commercial Accounting Declaration – Adjustment. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n55. A Form BSF945 will only be accepted in situations where a transaction’s \nlegislative’s time limits are within 2 business days of expiry. If the transaction is not \nwithin this period, the TCP is to refrain from submitting until the outage has been \nresolved. \n\n56. To submit a Form BSF945, the TCP is to complete the form as per Appendix B and \nsubmit by mail to the applicable address below. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec Regions, the request \nmust be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and \nPacific rRegions, the request must be submitted to: \n\n11 \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n57. If the request involves an adjustment to a Form B3, where a Pre-CARM “As \nDeclared” CAD has not yet been created in the CARM system, the TCP must also \ninclude a copy of the Form B3, along with statements from any previous adjustments \nthat impacted the line being adjusted. \n\n58. Adjustments requesting a refund must include supporting documentation with the \nform. Failure to include will result in the request being rejected and legislative time limits \nwill not be protected. \n\n59. Pre-CARM Blanket Requests will not be accepted by mail. If adjustments are \nrequired to multiple Form B3s, individual adjustment requests using Form BSF945 must \nbe submitted. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "60. The date sent by registered mail or by courier will be deemed to be the date of filing \nfor the purposes of the prescribed periods under section 74(8) of the Customs Act. \n\nAdjustments following a compliance verification \n\n61. Adjustments submitted as a result of any CBSA verification or review must \nreference the case number found on the Directed Compliance Letter, Compliance \nValidation Letter or Trade Compliance Verification Final Report. \n\n62. For instructions on how to submit an adjustment following a verification, TCPs \nshould refer to their letter or final report. \n\nAppendix A: Pre-CARM Blanket Request worksheet \ntemplate \n\nAll Pre-CARM Blanket Requests must include an electronic workbook containing the \naccounting data originally submitted on the B3 lines and the requested changes. \n\nAn example of how to prepare a worksheet within the workbook is below. Note this \nexample contains all mandatory fields that must be provided when submitting a Pre-\nCARM Blanket Request. If any other fields on the B3 lines within the blanket were \ncompleted at the time of accounting, or are being adjusted, these must also be also be \nincluded in the worksheet, showing both the “as accounted for and “as claimed” \ninformation. For example, any amounts in the SIMA Assessment or Excise Tax fields, \nand/or any numbers in the Special Authority field. \n12 \n\nA worksheet template can be requested by sending an email to CBSA-\nASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\nAppendix B: Instructions for Completing Form \nBSF945 \n\nIf a TCP is unable to submit an adjustment request electronically in exceptional \ncircumstance, as per section 2.2(2) of the Accounting for Imported Goods and Payment \nof Duties Regulations, and their legislative time limits are within 2 business days of \nexpiry, a Form BSF945 can be completed as per the following instructions: \n\n13 \n\nField \nNumber: \nField Name: Instructions: \n1 Type Code Insert the type of B3 (e.g. AB or C type). \n3 Accounting Date Provide the accounting date from the B3. \n7 Release Date Provide the date the goods were released. \n10 Pre-CARM Check this box to indicate the request is for \ngoods accounted on a B3, prior to CARM. \n11 Importer BN15 Provide the importer’s 15 digit business \nnumber. \n12 Importer Name, Address \nand Telephone No. \nProvide the importer’s full name, mailing \naddress and telephone number. \n36 Vendor Name Address \nand Telephone No. \nProvide the name, address and telephone \nnumber of the vendor of the goods as it \nappears on the supporting invoice(s). \n\nThis field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n38 Invoice No. Print the invoice number pertaining to the \ngoods that are accounted for on the B3. \n\nThis field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n39 Invoice Value Print the value from the invoice pertaining to \nthe goods that are accounted for on the E14. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-4-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-4",
+    "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n56-100 Commodity Line Details Complete only the fields where a change is \nbeing requested. Print the corrected \ninformation that is being requested. \n\nFor example, to request a change in value, \nprint the corrected value in field 78, Value for \nDuty. \n101 Commodity Reason \nCode \nProvide the appropriate reason code as per \nAppendix A of Memorandum D17-2-1. \n\nIf more than one reason code is applicable, \ncomplete fields 105 and 109. \n14 \n\n103 Commodity Remark Provide a brief description of the reason for \nthe adjustment request. \n105-111 Additional Commodity \nReason Codes and \nRemarks \nProvide additional reason codes and remarks \nif more than one adjustment reason is being \nrequested. \n113-129 Declaration Totals Complete the adjusted declaration totals in all \napplicable fields. These amounts represent \nthe adjusted duties and taxes (i.e. new CAD \nversion) and not the amounts owed or to be \nrefunded as a result of the request. \nN/A Signature and Date Sign and date the request form. \n35 Notes Any additional information that is relevant to \nthe adjustment request, that cannot be \nentered in any of the designated fields, can be \nprovided in this field. This includes the reason \nfor the use of the form, and the date of a \nCARM outage, if applicable. \n\nReferences \n\nConsult these resources for further information. \n\nApplicable legislation \n\nCustoms Act \nLow-Value Amounts Regulations \nRefund of Duties Regulations \n\nRelated D memoranda \n\n Memorandum D1-6-1, Authority to Act as Agent \n Memorandum D11-6-6, Reason to Believe and Corrections to Declarations of \nOrigin, Tariff Classification, and Value for Duty \n Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-\ndetermination, a further Re-determination or a Review by the President of the \nCanada Border Services Agency \n Memorandum D14-1-3, Re-determinations and Appeals Under the Special \nImport Measures Act \n15 \n\n Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry Error \n Memorandum D17-2-1, Adjusting Commercial Accounting Declarations \n Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-5-1, Payment of duties and taxes on imported commercial \ngoods \nSuperseded D memorandum \n\nD17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests, dated \nJanuary 26, 2017 \n\nIssuing office \n\nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \n\nContact us \n\nContact border information services \n\nRelated Links \n\nCARM Client Portal \nCARM Client Support",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D17-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-5",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods and their agents\nKey content: This memorandum clarifies the Canada Border Services Agency's (CBSA) policy on customs duty liability.\nKeywords: accounting, commercial goods, importer, liability, importer of record, reassessment, owner",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D17-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-5",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Definitions\n- Guidelines\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D17-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-5",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purposes of this memorandum:\n- Authorized agents: Include customs brokers and persons authorized.\n- Business numbers (BN): 15 digits identifying a business's accounts. It comprises the business's 9-digit Canada Revenue Agency business number appended by the 6-digit alpha-numerical CBSA RM import-export sub-account. The CBSA uses the BN to identify the “importer of record” to process customs documents and for compliance purposes.\n- The Courier Low-Value Shipment (CLVS) Program: A service offered by the Canada Border Services Agency (CBSA) to help simplify importing low-value goods. The program streamlines the customs processing of shipments valued at CAD$3,300 or less. It provides the express carrier industry with expedited release. The program was designed for shipments imported by express carriers and is available for commercial and personal use.\n- Customs brokers: Include CBSA -licenced persons under section 10 of the Customs Act who account for the goods on the importer's or owner's behalf. Customs brokers are a category of authorized agents.\n- Duties: Have the same meaning as defined in section 2(1) of the Customs Act and include duties or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or other acts of Parliament.\n- Importer: Usually the person(s) who brings the goods into Canada or causes the goods to be imported into Canada.\n- Importer of record: The person identified as the importer on customs declaration when goods are accounted for under subsection 32(1), (2), (3) or (5) of the act. The importer identifies themselves by citing their business number during the CBSA release and accounting processes.\n- Owner: The person who owned the goods when the CBSA released them.\n- Persons authorized: CLVS participants under paragraph 32(6)(a) of the Customs Act (the act) who account for the goods in lieu of the importer or owner, or a person not resident in Canada authorized by the minister, the president, or their delegate under paragraph 32(7) to account for goods in lieu of the importer or owner of those goods. Persons authorized are a category of authorized agents.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D17-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-5",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Context\n1. Importers and owners are required to account for goods imported into Canada. Customs brokers may account for the goods on an importer's or owner's behalf, declaring their client or themselves as the importer of record. A person authorized may account for goods in lieu of the importer or owner and become the importer of record under the Courier Low-Value Shipment Program.\n2. The CBSA recognizes customs brokers and persons authorized as authorized agents.\n3. To transact business with the CBSA , commercial entities must have a business number (BN) with an import/export account number (RM). Those together identify the importer of record.\nLiability for duty after final accounting\n4. An importer of record may become liable for additional duties after final accounting due to re-determinations, further re-determinations, reappraisals or other legislative obligations. These reassessments include the consequences of the following:\n- Importers' obligations under section 32.2 of the act are to make corrections to declarations of origin, tariff classification or value for duty, and to pay owed duties when they have reason to believe their declarations are incorrect\n- CBSA audits or examinations under section 42, verifications under section 42.01 or verifications of origin under section 42.1 of the act\n- CBSA re-determinations or further re-determinations under sections 59(1), 60(4) or 61(1) of the act\nPrimary liability holder\n5. There is only one self-declared importer of record for an importation of goods. There can be more than one importer or owner of goods.\n6. The CBSA considers the importer of record the primary contact for verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n7. The CBSA expects that if the importer of record , the importer, or the owner of goods are different entities, they work cooperatively before, during, and after final accounting to ensure their joint compliance with the act.\n8. Persons who present themselves as the importer of record and who are not authorized to account for goods by the CBSA and by the importer or owner may be subject to sanctions and penalties under the act in addition to assuming duty liability and recordkeeping obligations after final accounting.\nAuthorized agents as importer of record\n9. Authorized agents sometimes assume the dual role of a customs broker or persons authorized and importer of record under the direction of the importer or owner of the goods. Memorandum D11-6-11 Post-Accounting Obligations Authorized Agents as importer of record provides information about the liability for post-accounting obligations assumed by authorized agents who are the importer of record under the direction of commercial entities.\nShared liability\n10. The CBSA considers the importer of record the first contact for verifications and the primary liability holder for debts. However, other persons share liability for payment of duties when the agency determines they were the importer(s) or owner(s) through implicit or explicit contracts or codependent import intentions.\n11. The CBSA may contact the importers or owners of the goods during its verification activities, even if they are not the importer of record.\n12. Should the importer of record default on their assessed duties, the CBSA may hold the importers or owners of the goods liable, jointly or individually.\n13. The CBSA encourages importer of records, importers, and owners to share clear and transparent provisions explaining how they will manage duty liabilities and refunds between the parties.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D17-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-2-5-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-2-5",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Section 17(3) Customs Act (not yet in force)\n- Customs Broker Licensing Regulations\n- Persons Authorized to Account for Casual Goods Regulations\nRelated D memoranda\n- D17-2-3: Importer Name/Account Number or Business Number Changes\n- D11-6-6: Reassessment Policy Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- D11-6-10: Reassessment Policy\n- D11-6-11: Post-Accounting Obligations Authorized Agents as Importer of Record\nIssuing office\nTrade and Anti-dumping Programs Directorate Policy Integration Planning and Performance Planning",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D17-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D17-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-3-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "The New Automotive System - Highway Mode",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. In this memorandum:\n\"automotive production goods\" means original equipment imported under a code listed in column I and described in column II of item 4 of schedule I to the Motor Vehicle Tariff Order 1988 . The codes are shown in the Customs Tariff ;\n\"automotive service goods\" means aftermarket automotive parts, and accessories and parts thereof, imported for use in the maintenance and repair of automobiles, buses, and specified commercial vehicles;\n\"The Canada Border Services Agency (CBSA) control office\" means a Canada Border Services Agency (CBSA) office identified to look after import transactions of a particular automotive company. As such, Oakville is the CBSA control office for Ford, Oshawa is the control office for General Motors, and Windsor is the control office for Chrysler.\n2. The automotive release and accounting procedures described in this memorandum are based on the Advanced Shipping Notification (ASN) system. The ASN system is part of the New Business Relationship Initiative which the Agency has launched to adapt CBSA requirements more closely to the needs of Canadian industry.\n3. The ASN system is designed to improve the reporting and release processes for production and service goods imported by automotive manufacturers. Its chief feature is the linking of manufacturers' internal shipping notification information with carrier shipment reporting. The system was implemented in conjunction with alternative procedures for revenue accounting and compliance verification.\n4. The ASN system creates a release inventory of automotive production and service goods arriving by highway and imported by General Motors of Canada Limited, Ford Motor Company of Canada Limited, and Chrysler Canada Limited.\n5. Goods used in the production or service of an automobile qualify for release and accounting under these procedures (complete vehicles excluded). Production and service goods imported by General Motors, Ford and Chrysler obtain line release at the Primary inspection Line (PIL) on the strength of a transportation document only. For highway shipments, a Form A49, Automotive Report and Release Document , is used. For shipments arriving by other modes of transport (rail, marine, and air), only the prescribed cargo document is used to obtain line release at PIL. Shipments of goods commonly referred to as \"miscellaneous goods\" which are not for direct use in the production or the service of automobiles, are not part of this system and do not qualify for line release at PIL (e.g. stationery, tooling equipment, prototype or pilot parts, blue prints, computers).\nDocumentation Requirements\n6. Automotive production and service goods imported by highway mode for General Motors, Ford, and Chrysler must be documented on a properly completed Form A49. This document replaces the existing cargo control document for highway shipments and is used to report and obtain release of imported production and service goods as well as to create the release inventory.\n7. Form A49 will quote a unique release number for each shipment reported to CBSA. This unique release number will be used by CBSA and the automotive companies for control purposes. Shipments destined for General Motors will be identified on Form A49 by quoting the shipping date and a shipment identification number as a unique release number. Shipments for Chrysler and Ford will be identified by a combination of a trailer number/packing slip number as the unique number.\n8. Consolidated shipments will be reported on one Form A49. A unique release number will be quoted on Form A49 for each shipment included in the consolidated load.\n9. Copies of Form A49 are available on line. Requirements for the completion of Form A49 can be found in the Appendix A.\n10. Suppliers and carriers may privately print the Form A49. Privately printed documents must adhere to the format and specifications provided in the Appendix A. If deviations from the established layout are planned, carriers should obtain approval prior to printing by writing to:\nImport Programs Management Commercial Border Programs Division Programs Branch Canada Border Services Agency 150 Isabella Street Ottawa ON K1A 0L8\n11. The Agency approval is not required for the private printing of the Form A49. However, a document that does not conform to the Agency requirements will be rejected. In such instances, the carrier will have to reprint the document so that it meets the CBSA requirements.\n12. If desired, bar-coded release numbers will be used. Bar-coded release numbers must be approved by CBSA prior to printing of the release numbers or labels.\nOther Government Department Requirements\n13. Automotive manufacturers are responsible for ensuring that their production and service shipments meet all requirements of other government departments (OGDs). This means that all permits, licences, and certificates necessary to satisfy the requirements of OGDs are to be presented at time of release, unless special arrangements have been made with CBSA and the other department concerned. Otherwise, the shipments will be held until such time as these requirements are met. In addition, the automotive manufacturers must take steps to respect trade embargoes for all goods imported under the ASN system. In those cases where goods subject to controls or prohibitions are released in error, the participating companies will secure the goods and advise the Department promptly so that measures can be taken to correct the situation, e.g., submission of required permits or re-export of goods.\nReport and Release Procedures\n14. At the first point of arrival in Canada, the carrier must report all highway automotive production and service goods on a Form A49. The carrier will present one copy of the Form A49 to the CBSA.\n15. The Border Services Officer (BSO) will review the Form A49 to ensure it is properly completed and that a unique release number has been assigned to each shipment. When the BSO is satisfied that all the conditions for release have been met, the shipment will be released. The CBSA will retain the Form A49 for transmission to the data room for input into the ASN system.\n16. The Form A49 must accompany the carrier for shipments referred to secondary. Upon completion of the examination, the BSO will retain the documents for transmission to the data room for input to the ASN system.\n17. Should a Form A49 not be presented or should it be either missing information or illegible, the carrier will be referred to secondary to complete a form or to correct existing data, whichever is appropriate. Referral to secondary may delay the release of the shipment.\nGoods not Qualifying as Production or Service\n18. If the goods have been released and it is determined that the Form A49 showed a shipment not qualifying for production or service goods, the automotive manufacturer will return the Form A49 with a cargo control number, a transaction number, and the applicable Report and Release Identifier Number (RRID) to the CBSA control office. The CBSA control office will key the information provided into the Release Support System (RSS) of the Customs Commercial System (CCS) using an updated release date to create a release record.\nProduction or Service Goods Reported on a Low-Value Shipment (LVS) List\n19. Production or service goods valued under $2,500 reported on a LVS list will be processed in the same manner as other LVS goods.\n20. When highway production or service goods are reported on a LVS list as having a value of $2,500 or greater, CBSA will notify the courier and have the courier submit a Form A49 for each shipment.\n21. Upon presentation of a Form A49, the CBSA will acquit the production and service goods reported on the LVS list by the unique number quoted on the Form A49 and will input the shipment data into the ASN system to create a report and release record.\nProduction or Service Goods Reported as Regular Automotive Goods\n22. Where production or service goods are reported as regular automotive goods and CBSA has allowed these goods to go in bond in error, the automotive manufacturer or the carrier will prepare and submit a Form A49, along with the Long Room and Customs Delivery Authority copies of the cargo control document (CCD), to the CBSA.\n23. When the CCD and the Form A49 are presented, the CBSA will acquit the release record in RSS by the unique number on the Form A49. In cases where the unique number on the Form A49 is more than 15 characters in length, the CBSA will input the first 15 characters of that number to acquit the release record.\n24. The Customs Delivery Authority copy of the CCD is date-stamped and returned to the warehouse operator.\n25. The Form A49 is forwarded to the designated data room for input into the ASN system.\nProduction and Service Goods/Direct Delivery\n26. Where production or service goods are delivered directly to the automotive manufacturer without official CBSA release, the automotive manufacturer will transmit a Voluntary Entry via the Customs Automated Data Exchange System (CADEX). To identify the voluntary entry in CADEX, P- or S-type entries with an additional description line containing the word \"VOLUNTARY\" will be sent to CBSA.\nAccounting\n27. The importer will account for all production and service shipments released within the release period (the 18th of one month to the 17th of the next month) by the last business day of the month in which the release period ends.\n28. Accounting will continue to be done on a transactional basis via CADEX using existing \"P\" and \"S\" entry types. Shipments released under the ASN system will be referenced in the Cargo Control Number field by the Report and Release Identifier (RRID) number generated within ASN.\n29. Invoices and cargo control documents (including Form A49 and Form A8A(B), Customs Cargo Control Document ) for service and production goods are no longer be required at the time of accounting. However, objective information substantiating the CADEX data transmitted will be made available by the automotive manufacturer within 48 hours of a request from Statistics Canada or the Agency. Some examples of substantiating information would be pricing from supplier (from sales invoices/data transfer), confirmation of U.S. port of exit (from the carrier record), a price discount (from the purchase agreement), the shipment weight (from the sales invoice), and specific quantities of commodities imported.\nLate Accounting\n30. Highway production and service shipments not accounted for on time will be reported on a Monthly Overdue RRID Release Report and will be subject to penalties and interest. Shipments arriving by modes of transportation other than highway and not accounted for on time will be reported on the Monthly Production and Service Report and will also be subject to penalties and interest.\n31. Procedures for cancellation of late accounting penalties are outlined in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods .\nInterest\n32. Interest will be self-assessed and shown on the Revenue Summary Form in all instances of late accounting causing late payment. Pursuant to Section 33.4 of the Customs Act , interest is payable at the specified rate on the outstanding balance, for the period from the day following the prescribed payment date, based on the release period, until the date of actual payment.\n33. In cases of voluntary entries meeting certain conditions, interest will be reduced to the prescribed rate. If the conditions are not met, the specified rate is payable. The conditions are that the voluntary entries be \"truly\" voluntary, not the result of an audit, and that there be no relationship between the carrier and the party responsible for accounting.\n34. Interest on anti-dumping and countervailing duties is calculated in accordance with Section 11 of the Special Import Measures Act (SIMA). Where interest is payable, it is calculated at the prescribed rate on a monthly basis using the simple interest formula.\nPayment Process\n35. The importer is responsible for self-assessing duty and taxes owing on all production and service shipments released during the previous release period. The importer will also self-assess revenue owing on complete vehicle imports. The client is responsible for reporting the revenue breakouts associated with self-assessed revenue including duty, Goods and Services Tax, amounts payable under the Special Import Measures Act , excise, and related line-object codes. Revenue breakouts will accompany final payment and be reported on a revenue summary statement. Form K84, Importer/Broker Account Statement , no longer reports production and service shipments.\n36. In respect of goods subject to the Special Import Measures Act , the importer will identify all imported goods subject to SIMA measures and will self-assess and pay SIMA duties on goods subject to antidumping and countervailing measures at the time of accounting for the goods. A bond may be posted for provisional duties when provisional measures are in effect.\n37. Payment is required by the last business day of the month in which the release period ends, and is to be made at the CBSA control office for the respective automotive manufacturer.\nVerification\n38. Manufacturers will ensure that their systems and related controls maintain audit trails that will produce complete, dependable, and accurate information to correctly:\n- (a) report the entry of all goods;\n- (b) classify the goods;\n- (c) apply the rules of origin and tariff treatment;\n- (d) establish their own duties-relief responsibility;\n- (e) determine the value for duty;\n- (f) determine and pay the amount of any anti-dumping, countervailing, or provisional duties applicable under the Special Import Measures Act . The audit trail for these duties must include both a description of the goods sufficient to determine subjectivity, and the calculation of the SIMA amount, which includes the normal value, export price, or amount of subsidy; and\n- (g) comply with the requirements of Statistics Canada and OGDs for imported goods.\n39. Any subsequent adjustments must be equally substantiated, and accurate records must be maintained. The participant may be assessed additional duties and interest if the audit trails are not complete, accurate, and dependable.\nPenalty Information\n40. For information on administrative penalties, please refer to Memorandum D22-1-1, Administrative Monetary Penalty System (AMPS). Information on AMPS penalties is also available on the CBSA Web site at www.cbsa.gc.ca .\n41. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable.\n42. In some situations, failure to comply with the CBSA requirements outlined in the Customs Act, may result in the seizure and forfeiture of the goods and/or conveyance, and in serious cases criminal charges may be applicable.\nAdditional Information\n43. The CBSA's Border Information Service (BIS) line responds to public inquiries related to import requirements of other government departments, including Industry Canada. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time. More BIS information can be found on the CBSA's Web site at www.cbsa.gc.ca .",
+    "history": "",
+    "last_amended": "2013-04-16",
+    "current_to": "2013-04-16",
+    "citation": "Memorandum D17-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-3-1",
+    "marginal_note": "Appendix A - Form A49, Automotive Report and Release Document",
+    "part": "The New Automotive System - Highway Mode",
+    "division": "",
+    "heading": "",
+    "text": "Instructions for the Completion of Form A49\nForm A49, Automotive Report and Release Document , must be completed for all production and service shipments arriving by highway, and imported by Chrysler Canada Ltd., Ford Motor Company of Canada Limited, and General Motors of Canada Limited. The following outlines the information to be shown on the Automotive Report and Release Form .\n1. Consignee Name and Address - Indicate the name and the address of the automotive company importing the goods. On the Continuation Sheet, indicate the name only.\n2. Carrier Name - Indicate the name of the carrier company transporting the goods into Canada.\n3. U.S. Port of Exit - Indicate the U.S. border crossing for all shipments invoiced from the United States. The names of both the city/town and the state must be completed.\n4. Date of Border Crossing - Indicate the date the shipment entered Canada.\n5. Country of Origin - Indicate the Country of Origin of the imported goods. If the goods originate from more than one country, write \"Various.\"\n6. Release Office - Indicate the name or number of the CBSA office where the goods are reported and released.\n7. Master Bill of Lading No . - Complete for Chrysler and Ford only (for use on consolidated loads only).\n8. Carrier Code - Indicate the four-digit code starting with 2, 3, 4, or 7 used by CBSA to identify the carrier. Improper codes can result in delayed release. Do not use the SCAC code .\n9. Trailer/Rail Car No . - The trailer or rail car number is required for all shipments. Do not use the licence plate number.\n10. Shipping Date - The date of direct shipment for each individual shipment from the Vendor is required. The format of the ship date must be completed as year, month, day. For example, September 25, 1997, would be shown as follows:\nYY/MM/DD 97/09/25\n11. Packing Slip/SID No . - The completion of this field is determined by the company to which the goods have been consigned:\nChrysler Canada Ltd. - Indicate the packing slip number; Ford Motor Company of Canada Limited - Indicate the packing slip number; General Motors of Canada Limited - Indicate the Shipment Identification Number (SID). This can be found on the Bill of Lading.\n12. Supplier Code or Name - The completion of this field is determined by the company to which the goods have been consigned:\nChrysler Canada Ltd. - Indicate the five-digit Supplier Code first, followed by the supplier name; Ford Motor Company of Canada, Limited - Indicate the five-digit Supplier Code first, followed by the supplier name; General Motors of Canada Limited - Indicate the Supplier Name only.\n13. Supplier City - Indicate the city and state where the supplier is located.\n14. Production/Service - Indicate if the goods are for production or service by marking an \"'\" in the appropriate column.\n15. No. of Packages - Indicate the actual number of packages, parcels, drums, etc. being imported.\n16. Weight - Indicate the gross weight and the unit measure (e.g. lb. or kg).\n17. Plant Code - Indicate the plant code where the shipment will be delivered.\n18. Commodity Code - From the Special Instructions section, select the appropriate commodity code to describe the goods (A to L above). If none of these codes accurately describes the goods, write the description on one of the additional lines (M, N, O, or P) and indicate.\n19. Driver's Name (Print) - Indicate the name of the driver of the conveyance transporting the goods into Canada.\n20. Driver's Signature - The signature of the actual driver of the conveyance transporting the goods into Canada.\n21. Page 1 of ? - Indicate the total number of pages of the RRD. If there is more than one page, the Continuation Sheet should be used. This field must be completed on all subsequent pages. When completing more than one page, one must also complete fields 1, 8, and 9 for each page.",
+    "history": "",
+    "last_amended": "2013-04-16",
+    "current_to": "2013-04-16",
+    "citation": "Memorandum D17-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-3-1",
+    "marginal_note": "References",
+    "part": "The New Automotive System - Highway Mode",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Import Programs Management Commercial Border Programs Division Programs Branch Headquarters file: 604-0, 604-1, 604-3, 604-5, 604-6, 604-9, 604,11 Legislative references: Customs Act , sections 32 and 33 Accounting for Imported Goods and Payment of Duties Regulations , sections 3 to 17 Other references: Motor Vehicle Tariff Order 1988 D3-1-1 , D17-1-5 Superseded memorandum D: D17-3-1, October 26, 1995",
+    "history": "",
+    "last_amended": "2013-04-16",
+    "current_to": "2013-04-16",
+    "citation": "Memorandum D17-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audiences: Couriers; customs brokers; anyone importing eligible commercial and casual goods. Key content: Overview of the CLVS Program; goods eligible for import under the program; eligibility requirements for participants; report, release, and post-release requirements; accounting; compliance verification and record-keeping requirements. Keywords: Courier Low Value Shipment Program, commercial goods, casual goods, cargo/release list, low value shipment threshold, CARM.",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Courier Low Value Shipment Program authorization and requirements Report and release Post-release Compliance verification Records\n- Appendix: Cargo/release list\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- provide clarity and accuracy of information\n- incorporate existing directives within policy and updates to policy\n- amend the low value shipment (LVS) threshold to $3,300 Canadian dollars (CAD), which came into effect July 1, 2020\n- provide information on the implementation of Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) initiative",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. In this memorandum, the following definitions apply:\nAdministrative Monetary Penalty System (AMPS) a system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA’s trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Authorized person a person who has obtained an authorization pursuant to subsection 3(3) of the Persons Authorized to Account for Casual Goods Regulations . Business number the unique number assigned to a person by the Minister of National Revenue. Cargo control document (CCD) a manifest or other control document that acts as the record of a shipment entering or exiting Canada (for example, air waybill, A8A(B)). Cargo control number (CCN) a number assigned to a transport document. Uniquely identifies cargo detailed on a cargo submission. Consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. Its first four characters are the CBSA-approved carrier code. Cargo/release list (CRL) single detailed record of shipments used in place of individual cargo control and release documents. Carrier a person involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport specified goods to or from Canada. Carrier code as stated in the Customs Act , the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. Casual goods any goods imported into Canada other than goods imported for sale or for any commercial, industrial, occupational, institutional or other like use. CBSA Assessment and Revenue Management (CARM) a cloud-based application designed to assess and collect duties and taxes on commercial goods imported into Canada. Commercial goods any goods that are or will be imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. Conveyance any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance reference number (CRN) a unique reference number given by the conveyance operating carrier (COC) to the CBSA to a certain journey or departure of a means of transport. Courier a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier Imports Remission Order (CIRO) conditions under which a remission may be granted on customs duties, sales and excise taxes on certain imported goods transported into Canada by courier. Customs Self-Assessment (CSA) a CBSA program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Deconsolidation a process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Designated officer the Deputy Minister or a Director General of the CBSA. Diplomatic bags packages bearing visible external marks attesting to their character as diplomatic bags or diplomatic pouches. Includes consular bags or consular pouches. Flying trucks air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier’s waybill. High-value shipment (HVS) goods having a value for duty exceeding CAD $3,300. Low-value shipment (LVS) goods having a value for duty not exceeding CAD $3,300. Partners In Protection (PIP) a cooperative program between private industry and the CBSA aimed at enhancing border and trade chain security.",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Courier Low Value Shipment (CLVS) Program streamlines reporting, release and accounting procedures for qualifying goods imported into Canada by an authorized courier. Goods imported by courier may be released under the CLVS Program on the condition the shipment:\n- has an estimated value for duty not exceeding CAD $3,300\n- does not contain goods that are prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act\n- is released at a customs office designated for that purpose by the Minister under section 5 of the Customs Act\n3. Shipments with a value for duty exceeding CAD $3,300 cannot be divided into smaller shipments to qualify for importation via the CLVS Program. The total shipment must be subject to a single transaction.\nCBSA Assessment and Revenue Management System\n4. Effective October 21, 2024 , the CBSA Assessment and Revenue Management (CARM) system will become the official system of record that commercial importers and other trade chain partners will use to account for imported goods and pay for duties, including taxes, owing on the goods. Additionally, the CARM Client Portal (CCP) will become the Agency’s centralized system of record for trade chain partners to register their CBSA account and enroll in the various CBSA programs (for example, Importer, Release Prior to Payment (RPP), etc.).\n5. Commercial importers must register their business in the CCP and post financial security to obtain RPP privileges to import goods via the CLVS Program. Importers working with licensed customs brokers must delegate authority to their customs broker authorizing the broker to conduct business with the CBSA on the importer’s behalf. For more information relating to financial security requirements and the (RPP) program, refer to Memorandum D17-5-2: Financial Security for Release Prior to Payment .\nGoods regulated by other government departments\n6. Goods that are prohibited, controlled or regulated by an Act of Parliament cannot be imported via the CLVS Program. For example, regulated Health Canada products, such as prescription drugs and food, plant and animal products, cannot be imported via the CLVS Program. For further information on OGD-regulated products, please consult D memoranda Series D19: Acts and Regulations of Other Government Departments .\n7. Despite the general exclusion of other government department (OGD) goods in the CLVS Program, the following goods are permitted in the Program:\n- cosmetics for personal use (casual goods)\n- energy-using products for personal use (casual goods)\n8. The importation of alcohol and tobacco for personal use only may be facilitated by a CLVS Program participant where an agreement exists between the CBSA and the relevant province/territory. For more information on casual importations of alcohol and tobacco, refer to Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs .\n9. Please note that commercial shipments of intoxicating liquors do not qualify for importation to Canada under the CLVS Program. For more information, refer to Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors .\nDiplomatic bags\n10. Due to the requirements outlined in the Foreign Missions and International Organizations Act , diplomatic bags and mail are not eligible for importation in the CLVS Program and must be processed in the regular commercial stream. For information regarding the importation of Canadian diplomatic bags, refer to Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) .\nFormer residents returning to Canada\n11. Personal effects imported under the provisions of tariff item no. 9805.00.00 are ineligible for importation in the CLVS Program. These goods must be accounted for on Form BSF186: Personal Effects Accounting Document . For more information regarding the importation of personal effects, refer to Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 and Memorandum D17-1-3: Casual Importations .\nCourier Low Value Shipment Program authorization and requirements\nProgram application process\n12. Please refer to Importing goods through the Courier Low Value Shipment Program for more information about the CLVS Program application process.\nEligibility requirements for participants\n13. Couriers are eligible to participate in the CLVS Program provided they meet and maintain the following requirements:\n- Be a bonded carrier under the appropriate mode of transportation, in accordance with D memoranda Series D3: Transportation . As per the definition of carrier , freight forwarders (8000 carrier code series) are not engaged in international commercial transportation. As such, freight forwarders are not admissible to the CLVS Program unless they acquire a bonded carrier code in the appropriate mode of transportation.\n- Be a resident company of Canada; the courier must have a physical presence and a place of business in the country.\n- Be an authorized Partners in Protection (PIP) member as a carrier under the appropriate mode of transportation; in addition, CLVS shipments must be transported by bonded and approved PIP carriers in the appropriate mode of entry.\n- Registered in the CARM Client Portal.\n- Hold security in the form of Release Prior to Payment (RPP) bond required for couriers importing casual goods as per section 3(1)(b) of the Persons Authorized to Account for Casual Goods Regulations and section 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations .\n- Possess a sufferance warehouse license, or utilize an existing sufferance warehouse for the release and examination of CLVS goods. More information may be found in Memorandum D4-1-4: Customs Sufferance Warehouses .\n- Utilization of a qualifying courier proprietary system: the courier will authorize the CBSA use of its proprietary system for report, release and risk assessment purposes the courier’s proprietary system must meet the CBSA’s security and operational requirements employees administering the courier’s proprietary system are subject to a CBSA personnel security screening\n- Maintain a high degree of administrative control over expedited shipments through the use of internal security, logistics, and tracking technology. Administrative control must be sufficiently integrated at both ends of the service (that is, pick-up to delivery) so that the courier can exercise a high degree of control over the shipments, particularly in regard to the reliability of information supplied for customs purposes.\n- Offer a service to the public under advertised, reliable, timely delivery on a door-to-door basis.\n- Ability to transmit advanced commercial information (ACI) for shipments that are not eligible for the CLVS Program, in accordance with the D memoranda D3 Series: Transportation.\n- Authorization to participate in the Program has not been cancelled within the previous 12 months.\nEligibility requirements for sub-process participants\n14. Couriers solely involved in the importation of casual goods from CBSA-approved online retailers in the United States (U.S.) may be approved for participation in the sub-program. Applicants/participants must meet and maintain the above-noted CLVS Program eligibility requirements, with the exception of using a proprietary system (refer to paragraph 13(g)) and administrative control over shipments (refer to paragraph 13(h)).\n15. In addition, couriers involved in the importation of casual goods from approved U.S. online retailers must:\n- email a listing of the U.S. online retailers that will be its clients to the CLVS Program at lvs-efv@cbsa-asfc.gc.ca\n- email a link to U.S. online retailers website to the CLVS Program at lvs-efv@cbsa-asfc.gc.ca\n- provide a list by email at lvs-efv@cbsa-asfc.gc.ca of the goods the participant will be importing from the website\n- advise the CLVS Program monthly by email at lvs-efv@cbsa-asfc.gc.ca if additional U.S. online retailers are subsequently added to its client list\nWithdrawal from the Courier Low Value Shipment Program\n16. Couriers may withdraw their application or participation from the CLVS Program at any time. Couriers must do so by informing the CLVS Program in writing electronically to: lvs-efv@cbsa-asfc.gc.ca. The notice must be submitted by the authorized signing officer of the business. Once the carrier has submitted the withdrawal, he or she will receive an electronic written confirmation of withdrawal from the CLVS Program.\n17. An application or CLVS authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for participation in the Program.\nSuspension from the Courier Low Value Shipment Program\n18. The CBSA may suspend a CLVS participant's authorization to participate in the Program if the participant is in contravention of any related legislative, regulatory or policy requirements.\n19. If a decision has been made to suspend a CLVS participant’s authorization, the participant will be given written notice of the decision and the reasons for the decision.\n20. Suspension of a CLVS authorization will result in an interruption of all program-related benefits including the use of expedited clearance process, the CLVS beneficial accounting option (section 7.4 of the Accounting for Imported Goods and Payment of Duties Regulations ), and revenue reporting and payment.\n21. The CLVS participant may have an opportunity to correct the matter that gave rise to the suspension. If the correction has been made, the CLVS participant’s authorization may be reinstated. If it is not possible for the CLVS participant to make the required correction within a period specified by the CBSA, the participant’s authorization will be revoked.\nRevocation of Courier Low Value Shipment Program participant authorization\n22. The CBSA may revoke a CLVS Program participant's authorization to participate in the program if the participant:\n- requests in writing that the authorization be revoked\n- is bankrupt\n- makes a misrepresentation in obtaining the authorization\n- makes a misrepresentation as an authorized person in business dealings with an importer, an importer’s agent or a representative of the Government of Canada\n- fails to comply with any Act or Regulation that prohibits, controls or regulates the importation of goods into Canada\n- fails to comply with program regulations and requirements\n23. Once a decision has been made to revoke a CLVS authorization, the participant will be given notice of the decision and the reasons for decision.\n24. Revocation of a CLVS authorization will result in the removal of all CLVS Program-related benefits, including the use of expedited clearance process, consolidated accounting option, and revenue reporting and payment. For more information regarding authorization of couriers, refer to Persons Authorized to Account for Casual Goods Regulations .\nNotification of changes\n25. An authorized person must notify the CBSA of any change in the participant's CLVS profile (that is, information provided during the application process), such as business office address, legal or business name, and/or the ownership of the business. This notification must be provided within two weeks after the change. Notification of changes are to be sent to the CLVS Program by email to: lvs-efv@cbsa-asfc.gc.ca .\nCost recovery\n26. Cost recovery or special service charges may be assessed where a CLVS Program participant requests the release of CLVS shipments outside the authorized hours of service and/or area(s) served by a customs office. For more information on special services, please refer to Memorandum D1-2-1: Special Services .\nReport and release\nAdvance Commercial Information/eManifest requirements\n27. CLVS participants must report all shipments to the CBSA in accordance with the Customs Act , associated regulations, and policy.\n28. The conveyance must be reported electronically, as per the Reporting of Imported Goods Regulations . For additional information concerning Advance Commercial Information (ACI)/eManifest requirements, refer to the D memoranda Series D3: Transportation.\n29. Shipments imported via the CLVS Program are exempt from pre-load/pre-arrival cargo requirements as per the modal D memoranda Series D3: Transportation.\n30. For CLVS shipments arriving via air mode as part of a mixed load (that is, CLVS & HVS shipments onboard), refer to the Courier LVS/HVS requirements section of Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\n31. If the CLVS participant identifies a shipment which does not qualify for the CLVS Program prior to arrival, a complete ACI/eManifest cargo transmission is required for that specific shipment.\n32. If the CBSA or CLVS participant identifies a shipment which does not qualify for the CLVS Program post-arrival, these shipments must be removed from the program (refer to Rejects: Removal of ineligible shipments below for details about the shipment removal process). An ACI/eManifest cargo transmission is not required, however, the participant must issue individual paper cargo control documents.\nCargo/release list\n33. The cargo/release list (CRL) is to be used in place of individual cargo control and release documents. The CRL must be submitted by the CLVS participant. The CRL must contain true, accurate, and complete information, including a detailed description of the shipments. The CRL must be submitted to the CBSA port of release (not the port of entry) within the following modal timeframes:\n- Highway: at minimum 1 hour prior to arrival.\n- Air: at minimum, 4 hours prior to arrival, or at time of departure if the flight is less than 4 hours.\n34. The marine mode of transportation is excluded from the CLVS Program.\n35. The CRL must contain the following conveyance information in the heading:\n- bonded carrier code in the mode of transportation approved for the CLVS Program\n- CLVS Program participant name\n- conveyance reference number (CRN)\n- CRL unique reference identifier number\n- foreign country office of export\n- vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number\n- office of release\n- total number of shipments\n- date of report\n36. The following information must also be shown for each shipment on the CRL:\n- a unique cargo control number (CCN)\n- if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL\n- consignee name and address\n- importer name and address\n- exporter name and address\n- vendor name and address\n- quantity\n- weight of the shipment in kilograms\n- value for duty in Canadian dollars\n- description of the goods\n- country of origin of the goods\n37. The CLVS Program participant must provide a breakdown on the CRL of all shipments for which release under the Courier Imports Remission Order (CIRO) is being requested. To claim the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act , the separation of the CIRO categories on the CRL is required as follows:\n- Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico)\n- Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico)\n- Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico)\n- Category D: shipments with a value for duty of CAD $20.01 to CAD $3,300 where duties and taxes are applicable (imported from all countries).\n38. For more information on the CIRO, refer to the Courier Imports Remission Order and Memorandum D8-2-16: Courier Imports Remission .\nArrival at port of entry\nHighway mode\n39. The carrier must submit the conveyance report at the first port of arrival (FPOA) via Electronic Data Interchange (EDI) quoting the ACI cargo exemption code for CLVS shipments.\nAir mode\n40. The conveyance operating carrier (COC) must submit the conveyance report at FPOA via Electronic Data Interchange (EDI). There is no ACI cargo exemption code for CLVS shipments. The following processes must be used for CLVS shipments in air mode.\nCLVS shipments only:\nThe CLVS participant provides the CRL to the port of release within advance timeframes.\nMixed load (CLVS and non-CLVS shipments onboard):\n- The COC transmits the conveyance report and the cargo report via EDI for non-CLVS shipments. A mixed load consists of high-value shipments (HVS) and CLVS shipments under one single air waybill. Each individual HVS requires a house bill.\n- Should the primary cargo carrier and COC differ, the primary cargo carrier/CLVS participant must submit the main primary cargo report with the total weight and piece count of the entire shipment, indicating “CLVS Mixed-Load” in the cargo description field. As noted in Eligibility requirements for process participants , freight forwarder codes are not permitted for use in the CLVS Program.\n- The CLVS portion of the shipment requires either a house bill or a supplementary report stating “CLVS shipment” in the cargo description field within prescribed timeframes. The house bill or supplementary report must be submitted with the approved participant CLVS modal carrier code. The CRL is provided within advance timeframes to the port of release. For additional information, please refer to Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\n41. A border services officer (BSO) at the port of entry (POE) may request supporting documents, including a copy of the cargo/release list (CRL).\nReuse timeframes: Cargo/release list number\n42. The CRL unique identifier number must include the participant’s 4-digit carrier code as the first four digits followed by a unique number assigned by the CLVS participant.\n43. The CRL number must not be duplicated for a period of 3 years. The CRL number cannot be used at multiple ports of entry.\n44. For reuse timeframe requirements of CCNs and CRNs, please refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods and Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\nSplit shipments\n45. Split shipments are authorized only in Air mode. As indicated in Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements , all split shipments must be reported by the authorized CLVS participant within the prescribed timeframes. Split shipments are designed to accommodate goods that were manifested as one shipment on a CRL and then split prior to departure due to carrier capacity constraints (for example, weight capacity). Split shipments may only occur when the following conditions are met:\n- the shipments must be consigned to the same party\n- the shipments must have been accepted by the carrier in the same place of acceptance\n- the shipments must be destined to the same CBSA office of destination\n- the shipments must be consigned from the same shipper\n46. All pieces within a shipment must arrive at the destination warehouse before release can occur. If only a portion has arrived, the shipment cannot be released.\nOverages\n47. The reporting of overages by CLVS participants to CBSA must not constitute a normal/standard business practice.\n48. If the CBSA or the CLVS Program participant finds an overage, whether the discrepancy is identified prior to or post arrival, the CLVS participant is required to report any overages to the CBSA as soon as they are discovered. The participant must immediately document these goods on an amended CRL or an overage report.\n49. When an overage is discovered, the CLVS participant must proceed with one of the following actions:\n- Pre-arrival: Provide an amended CRL adding the overage shipment to the CRL.\n- Post-arrival: Provide an overage report to the CBSA listing the overage shipment(s). This report must reference the original CRL and the shipment(s) CCN.\n50. All copies must be presented to the CBSA office of release for validation and processing. The CBSA will return a validated copy of the overage report to the participant for books and records purposes. Additional information regarding overages can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\nShortages\n51. The reporting of shortages by CLVS participants to the CBSA must not constitute a normal/standard business practice.\n52. When a shipment reported on the CRL is not on the conveyance, the CLVS Program participant must present a shortage report to the CBSA. Otherwise, all shipments reported to the CBSA on the CRL must be accounted for. Duties and taxes will be assessed on the goods declared on the CRL, unless acceptable evidence of a shortage is presented to the CBSA.\n53. When a shortage is discovered at the time of the processing, the CLVS participant must proceed with 1 of the following actions:\n- Pre-arrival: Provide an amended CRL removing the short shipment from the CRL.\n- Post-arrival: Provide a shortage report to the CBSA listing the short shipment(s). This report must reference the original CRL and the shipment(s) CCN.\n54. The party responsible for the payment of the duties and taxes on the shipment must present evidence regarding the shortage. For acceptable evidence of shortages refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n55. When a portion of a shipment previously identified as a shortage, on an amended CRL or shortage report, is subsequently forwarded to Canada, the goods must be reported on a new CRL.\n56. Additional information regarding shortages can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\nGifts\n57. Gifts with a value of CAD $60 or less may be imported via the CLVS Program. For an item to qualify for importation as a \"gift\" under tariff item no. 9816.00.00, a friend or relative outside Canada must send an item to you personally and include a card or notice indicating that it is a gift. For details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 .\n58. Gifts and gift baskets imported via the CLVS Program cannot contain any goods subject to OGD requirements (that is, controlled, regulated or prohibited goods). Any shipment containing products such as alcohol, meat, dairy, pet food, and other regulated food products are ineligible for importation via the CLVS Program. This is not an exhaustive list.\n59. CLVS participants may use a CRL exclusively for gifts during the holiday peak period from November 1 to January 8 of the new year.\nTrans-border air shipments in highway service (flying trucks)\n60. Where air cargo is being transported by a highway carrier, the highway carrier will transmit the ACI conveyance data to the CBSA (within the prescribed highway time frames), quoting the flying trucks cargo exception code. Cargo information must be presented at the FPOA in the form of paper air waybills. No ACI conveyance data is required from the air carrier. For more information on flying trucks, refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements .\nMovement of shipments to a sufferance warehouse\n61. CLVS shipments must be destined to a sufferance warehouse, which has been approved by the CBSA for use by the participant.\n62. CLVS shipments move in-bond to the destination sufferance warehouse indicated on the CRL for release and examination purposes. Non-CLVS shipments on the same conveyance require individual CCNs and must be transported to the same sufferance warehouse for deconsolidation.\n63. When goods imported via the CLVS Program arrive in Canada at an office other than the office of release, the in-bond movement of the shipments to the office of release is permitted, provided that the entire container or load is moved inland. For greater certainty, deconsolidation to move only part of the load is not permitted.\n64. Examinations for health, safety, and security reasons may be conducted at the FPOA. This is not considered deconsolidation of the shipment. Goods must be reloaded and moved to the sufferance warehouse with the CLVS shipment unless an item has been removed as a result of an enforcement action.\n65. Shipments processed through the CLVS Program may not be re-manifested from the office of release that is shown on the CRL, unless they are removed from the program.\nRelease process\n66. The CRL may be provided through the courier’s proprietary system, or in paper format for sub-process participants, within specified modal timeframes. In the event that the CLVS Program participant's proprietary system has not yet been authorized for use by the CBSA, the BSO may provide a stamped copy of the CRL to the participant as proof of release by the CBSA. The second copy is retained by the CBSA office.\n67. A BSO will review the CRL and notify the participant of shipments that require examination upon arrival at the sufferance warehouse. Shipments that have not been selected for examination are considered released upon arrival at the sufferance warehouse. Shipments may be subject to CBSA intervention up to the time of delivery to the addressee.\n68. For casual goods, the CLVS participant must post security with the CBSA to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes (refer to paragraph 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations) .\n69. For commercial goods, the importer must post security with the CBSA to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes (refer to paragraph 7.2(b) of the Accounting for Imported Goods and Payment of Duties Regulations) .\nExamination of shipments\n70. The CBSA may choose to examine a shipment for several reasons, including to ensure the goods comply with customs legislation and/or to detect controlled, prohibited, or regulated goods. Shipments selected for examination must be presented without delay to the CBSA in the designated CBSA examination area of the sufferance warehouse for the purposes of admissibility determination. Following an examination, a CBSA officer will either release shipments to the courier for delivery or remove ineligible shipments from the CLVS Program. In cases where prohibited goods are detected, the CBSA will take appropriate enforcement action. Failure to present shipments selected for examination may result in a penalty to the CLVS participant and/or sufferance warehouse operator.\nRejects: Removal of ineligible shipments\n71. When ineligible shipments are removed from the CRL, the CBSA will issue Form BSF243: Reject Document Control, and the participant is issued a copy. When a shipment is removed from the CLVS Program, the participant and/or owner/customs broker must: submit an individual paper cargo control document (CCD) to the CBSA inform the customs broker or importer that a release/accounting package must be presented to the CBSA to obtain release of the shipment present a paper release package to the CBSA office where the goods are physically located 72. Shipments removed from the CLVS Program are subject to regular commercial stream release and accounting requirements. For additional information, refer to Memorandum D17-1-4: Release of Commercial Goods . 73. When cargo previously reported under the CLVS Program is removed from the CRL (rejected) post-arrival, ACI/eManifest pre-arrival data must not be transmitted to the CBSA. Post-release 74. In respect of commercial goods imported via the CLVS Program, the participant must provide the importer or the customs broker all release information and supporting documentation for each commercial shipment within two business days after the date of the report (refer to section 7.2(c) of the Accounting for Imported Goods and Payment of Duties Regulations). In accordance with Memorandum D1-8-1: Licensing of Customs Brokers , the customs broker must provide the importer with a receipt containing the details of the transaction that was reported to the CBSA, including the unique shipment number (that is, tracking number, waybill number) identified on the CRL. 75. Post release, participants are required to provide the CBSA office of release with an electronic copy of the final CRL which the CBSA will retain for the appropriate retention period. The information must be in a format that is manageable for post-release analysis, such as a Microsoft Excel spreadsheet or database. Portable Document Format (.pdf) or picture (.jpeg) file formats are not acceptable. Accounting for released goods Casual goods 76. Couriers authorized to participate in the CLVS Program may account for casual goods released in accordance with subsection 32(4) of the Customs Act in lieu of the importer or owner, provided the courier meets the conditions set out in section 3 of the Persons Authorized to Account for Casual Goods Regulations . 77. Casual goods imported by an authorized courier may be released prior to the final accounting and payment of duties, provided the courier has satisfied the conditions set out in section 7.3 of the Accounting for Imported Goods and Payment of Duties Regulations . In addition, only the courier’s designated business number can be used on the Commercial Accounting Declaration (CAD) Type F to account for casual goods imported through the CLVS stream. Commercial goods 78. Commercial goods imported by an authorized courier may be released prior to the final accounting and payment of duties, provided the importer or owner of the goods has satisfied the conditions set out in section 7.2 of the Accounting for Imported Goods and Payment of Duties Regulations, including providing security via the CARM Client Portal. In addition, only the importer’s business number can be used on the Commercial Accounting Declaration (CAD) Type F to account for commercial goods imported through the CLVS stream. 79. Commercial importers can submit their CAD directly to the CBSA via the CARM Client Portal or they may authorize a licensed customs broker to submit the CAD on their behalf. 80. A customs broker may submit a CAD on behalf of an importer if they have been granted a delegation of authority (DOA) by the importer in the CARM Client Portal (CCP). A CAD will not be accepted from a customs broker without a proper delegation of authority. For more information on using a customs broker and the DOA, refer to Memorandum D1-6-1: Authority to Act as Agent . For the steps on how to delegate authority to a service provider to access the CCP, refer to User Guide: Delegation of Authority . Documentation and information requirements 81. Goods released under the CLVS Program must be accounted for on a CAD Type F using the CLVS Program classification number “0000999900”, unless a special authority, permit or license applies. In this case, enter the correct classification number indicated in the Customs Tariff . Instructions for completing CAD Type F consolidated accounting documents are found in Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . 82. CLVS participants can consolidate a number of shipments (consist sheets) on a single CAD Type F. The CAD Type F is a monthly summary of the total duties and taxes from these multiple shipments. For commercial goods, only one consolidation method is accepted by Importer business number. As such, there needs to be submission of a separate CAD Type F by Importer business number for each commercial importer. For non-commercial (casual) goods, total consolidation is allowed using the courier’s designated business number. 83. A recap sheet can be requested from the trade chain partner after submission of the CAD Type F for compliance monitoring purposes. The recap sheet captures the header, vendor, and commodity information (plus applicable unique identifiers like AWB #) for accounting submitted using the dummy classification number “0000999900” in lieu of shipment-level details. 84. When using the CAD Type F, the importer/courier/customs broker must manually calculate and populate the duty and tax values, including the provincial sales tax (PST)/harmonized sales tax (HST) value for non-commercial goods. For PST/HST, a new data element to indicate the province of destination of the goods is required. For more information on the coding of customs accounting documents, refer to Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . 85. Supporting documentation (for example, invoices, order in council) is not required when submitting consolidated accounting documents; however, all records must be kept in such a manner as to enable a CBSA officer to perform detailed audits and verifications to obtain or verify the information upon which the calculation of duties was based. 86. The CLVS Program participant or the broker is required to provide the importer with accounting documents, such as a receipt containing the classification of the goods, the transaction number, and a breakdown of the duties and taxes. For additional information refer to Memorandum D1-8-1: Licensing of Customs Brokers . 87. When claiming the benefits of a preferential tariff treatment, importers and customs brokers must ensure they follow the policy guidelines contained in Memorandum D11-4-2: Proof of Origin of Imported Goods and Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements . Accounting timeframes 88. CLVS participants are required to submit accounting documents for imported goods released under subsection 32(4) of the Customs Act within the accounting timeframes prescribed by the Accounting for Imported Goods and Payment of Duties Regulations. Shipments released in error under the CLVS Program 89. If shipments are released in error under the CLVS Program, the importer or customs broker must submit a Voluntary CAD (Type V) using the CARM Client Portal. The voluntary CAD must be submitted within 5 business days of release or upon discovery of the error, if more than 5 days have passed. 90. The Voluntary CAD must be accompanied by the corresponding invoice. Failure to comply with these requirements may result in the issuance of an administrative monetary penalty (AMP). Details of penalties involving various late accounting infractions are contained in the Administrative Monetary Penalty System Master Penalty Document . For more information on voluntary disclosure, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure . 91. A Voluntary CAD is also required for high-value shipments, as well as controlled, prohibited, or regulated goods. In the case of controlled, prohibited, or regulated goods, the CBSA will inform the applicable government department of the error. 92. If goods subject to the Export and Import Permits Act are released in error under the CLVS Program, the importer or customs broker should immediately contact Global Affairs Canada (GAC) to verify if the required import permit can be obtained in respect of the goods. When applying for the permit, the importer or customs broker should state \"Released in error in the CLVS Program on (release date)\" in the \"Other Terms and Conditions\" field of the permit application. 93. If an accounting document has been submitted for goods released in error, an adjustment to the CAD Type F can be requested following the acceptance of the Voluntary CAD. A request for refund may be made using reason code “R2-74-1-D.Typo.” For more information on how to submit an adjustment request, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . Self-accounting for casual goods 94. Persons importing casual goods have the option to self-account and pay any applicable duties and/or taxes at a CBSA customs office without the assistance of a courier or broker. The self-accounting process, however, is a release/accounting option outside the CLVS Program. 95. Importers may make arrangements with the courier in advance of the arrival of the shipment, and the courier will not include the shipment in the CLVS Program. The courier will issue a separate manifest for the shipment, and the goods will be released and accounted for in the regular commercial stream. 96. The goods will be held at the sufferance warehouse approved for use by the CLVS Program until the importer presents satisfactory proof that an accounting package has been submitted to the CBSA. 97. Should a casual importer wish to self-account for their shipment at the time of delivery, they must refuse the shipment and advise the courier they will personally pay any applicable duties and/or taxes at a CBSA office. To self-account the casual importer will need to follow these steps: obtain a copy of the invoice from the vendor containing the shipment identifier, description of the goods, the value, and any other relevant information visit a local CBSA office that offers accounting services to the public provide the shipment identification/tracking number, invoice (receipt), and personal identification upon arrival at the CBSA office if a third party will account on the casual importers behalf, the CBSA requires a letter of authorization and a photocopy of the casual importers identification an official receipt indicating that you have paid duties and/or taxes directly to the CBSA will then be provided a copy of this receipt must be presented to the courier at which time delivery of the shipment may be arranged 98. If duties and/or taxes are due, the CBSA accounting document Form BSF715: Casual Goods Accounting Document must refer to the shipment identifier number on the CRL. 99. Instructions for accounting for casual goods are found in Memorandum D17-1-3: Casual Importations . Corrections and adjustments 100. To request an adjustment of duties and taxes on casual shipments, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations . 101. To request a correction of duties and taxes on commercial shipments before the payment due date, refer to Memorandum D17-1-5: Accounting for Commercial Goods . 102. To request an adjustment or refund of duties and taxes on commercial shipments after the payment due date, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . Goods released but not delivered to the importer/owner 103. All goods must be accounted for under section 32 of the Customs Act , including goods that have been released, but not delivered to the importer, and subsequently exported or destroyed under CBSA supervision. Duties and taxes that should have been levied on these goods do not need to be assessed, provided there is a certified copy of Form E15: Certificate of Destruction/Exportation and tariff code “CLVS-0016-1” is used on the CAD Type F. Instructions on how to apply tariff code “CLVS-0016-1” can be found in Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . For more information on proof of export, refer to Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods . Collection of provincial taxes 104. The CBSA and certain provinces have reached agreements for the collection of the harmonized sales tax (HST), provincial sales tax (PST), and tobacco and alcohol taxes on the importation of casual goods. 105. Where an agreement exists between the CBSA and a province, the HST, PST, and provincial alcohol and tobacco taxes must be accounted for on imported casual goods. For more information regarding the release and accounting of alcohol and tobacco, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents and Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs . Shipments imported for temporary use 106. If shipments imported for temporary use are released in error under the CLVS Program without the presentation of Form E29B: Temporary Admission Permit , and are subsequently exported, proof that the goods were imported for eligible temporary use, as well as proof of export must be kept on the importer's or customs broker's premises for future compliance verification. 107. If it is discovered that HVS imported for eligible temporary use, including high-value repair shipments, were released in error under the CLVS Program, the importer or customs broker must report the error to the CBSA and be prepared to submit Form E29B: Temporary Admission Permit, accompanied by the corresponding invoice, an explanatory letter and any required security. These documents may be presented at any CBSA office where commercial services are offered. Additional information regarding the Form E29B is available in Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit . Compliance verification 108. All CLVS Program participants, importers, customs brokers and authorized persons who report and account for shipments released under the CLVS Program are subject to compliance verification by the CBSA. Therefore, all related records of these shipments must be maintained for a period of 6 years following the date of importation. 109. During a compliance verification, the CBSA will verify whether shipments have been properly reported and accounted for by the CLVS Program participant, the importer, the importer's customs broker or by the authorized person. Non-compliance may result in the issuance of penalties to the liable party, as per the AMPS Master Penalty Document, or the suspension or revocation of the courier’s authorization to participate in the CLVS Program. 110. The CBSA requires the following information from participants, importers, customs brokers, and authorized persons to verify compliance: Evidence the shipments were properly reported on a CRL. A copy of the accounting document for the month being verified, showing the transaction number and the duties and taxes paid, including any provincial taxes, where applicable. Supporting documentation, such as invoices or packing slips, showing how the duties and taxes were calculated. This information must be available on each unique shipment identification number, clearly demonstrating how the importer/customs broker or authorized persons accounted for each shipment. A recap sheet, if requested by the CBSA. A review of the accounting period by the importer, if requested by the CBSA. Proof that the goods were returned to the vendor, if applicable. Any other supporting documents relevant to the compliance verification. 111. If the results of the compliance verification indicate that there may be instances of undervaluation, incorrect tariff classification, incorrect country of origin or non-payment of the duties, GST/HST and/or PST, the normal provisions of re-determination under section 59 of the Customs Act will apply. Interest may be charged on any amounts payable to the CBSA. Action plans 112. Action plans are administered by the CBSA to resolve specific incidents of non-compliance related to relevant legislation, regulations, and policies. Action plans are created to formally document identified compliance issue(s) and provide a means and support to resolve the issue(s). 113. An action plan may be instituted for a period of up to 6 months. The CLVS participant can make a request in writing if additional time is required to address or correct the issue(s). Extension requests and action plan inquiries can be made to: Postal and Courier Program Unit - Compliance Team Email: cpc-csmsp@cbsa-asfc.gc.ca Subject: Attn: Manager-CLVS participant name, case number 114. The CLVS Participant should also contact the manager of the Postal and Courier Program Unit if they are of the view that an action plan is not warranted. 115. It is important to note that an action plan cannot be appealed, as it is an interim measure to aid a client with compliance issues. 116. If a client does not follow through with the required corrective actions, their CLVS participation may be suspended or cancelled. Records 117. Records pertaining to the accounting for casual goods must be kept by the authorized person for 6 years, in accordance with the Persons Authorized to Account for Casual Goods Regulations . The records must include documentation relating to the origin, importation and value for duty of the goods. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers . 118. Records related to the conveyance and cargo transmission and report upon arrival must be kept for a period of 3 years commencing on January 1 of the calendar year following the calendar year during which the cargo/conveyance referenced in the records were transported, as per subsection 7(5) of the Transportation of Goods Regulations . 119. In addition to the records retention of conveyance and cargo transmission, importer records pertaining to the importation of commercial goods released under the CLVS Program must be kept for a period of 6 years following the importation of the goods. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers . Appendix: Cargo/release list (CLVS participant, that is, courier company name) Inbound to: City, Canada: bonded carrier code in the mode of transportation approved for the CLVS Program conveyance reference number (CRN) CRL unique reference identifier number foreign country office of export vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number office of release total number of shipments date of report For each shipment: a unique cargo control number (CCN) if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL consignee name and address importer name and address exporter name and address vendor name and address quantity weight of the shipment in kilograms value for duty in Canadian dollars description of the goods country of origin of the goods Courier Import Remission Order (CIRO) categories Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico) Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico) Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico) Category D: CIRO shipments where duties and taxes are applicable (imported from all countries) References Consult these resources for further information. Applicable legislation Customs Act Export and Import Permits Act Persons Authorized to Account for Casual Goods Regulations Accounting for Imported Goods and Payment of Duties Regulations Reporting of Imported Goods Regulations Transportation of Goods Regulations Reporting of Exported Goods Regulations Courier Imports Remission Order Related D memoranda Memorandum D1-2-1: Special Services Memorandum D1-6-1: Authority to Act as Agent Memorandum D1-8-1: Licensing of Customs Brokers Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs Memoranda D3 Series: Transportation Memorandum D4-1-4: Customs Sufferance Warehouses Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit Memorandum D8-2-16: Courier Imports Remission Memorandum D11-4-2: Proof of Origin of Imported Goods Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D17-1-3: Casual Importations Memorandum D17-1-4: Release of Commercial Goods Memorandum D17-1-5: Accounting for Commercial Goods Memorandum D17-1-10: Coding of Customs Accounting Documents Memorandum D17-1-21: Maintenance of Records in Canada by Importers Memorandum D17-2-1: Adjusting Commercial Accounting Declarations Memorandum D17-5-2: Financial Security for Release Prior to Payment Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) Superseded D memorandum D17-4-0 dated September 23, 2016 Issuing office: Postal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "Appendix: Cargo/release list",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(CLVS participant, that is, courier company name)\nInbound to: City, Canada:\n- bonded carrier code in the mode of transportation approved for the CLVS Program\n- conveyance reference number (CRN)\n- CRL unique reference identifier number\n- foreign country office of export\n- vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number\n- office of release\n- total number of shipments\n- date of report\nFor each shipment:\n- a unique cargo control number (CCN)\n- if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL\n- consignee name and address\n- importer name and address\n- exporter name and address\n- vendor name and address\n- quantity\n- weight of the shipment in kilograms\n- value for duty in Canadian dollars\n- description of the goods\n- country of origin of the goods\n- Courier Import Remission Order (CIRO) categories Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico) Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico) Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico) Category D: CIRO shipments where duties and taxes are applicable (imported from all countries)",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-4-0-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-4-0",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Export and Import Permits Act\n- Persons Authorized to Account for Casual Goods Regulations\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Reporting of Exported Goods Regulations\n- Courier Imports Remission Order\nRelated D memoranda\n- Memorandum D1-2-1: Special Services\n- Memorandum D1-6-1: Authority to Act as Agent\n- Memorandum D1-8-1: Licensing of Customs Brokers\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00\n- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs\n- Memoranda D3 Series: Transportation\n- Memorandum D4-1-4: Customs Sufferance Warehouses\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- Memorandum D8-2-16: Courier Imports Remission\n- Memorandum D11-4-2: Proof of Origin of Imported Goods\n- Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-1-21: Maintenance of Records in Canada by Importers\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D17-5-2: Financial Security for Release Prior to Payment\n- Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods\n- Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\nSuperseded D memorandum\nD17-4-0 dated September 23, 2016\nIssuing office:\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-11-05",
+    "current_to": "2025-11-05",
+    "citation": "Memorandum D17-4-0",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "October 21, 2024: Page content under review",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, May 25, 2021\nISSN 2369-2391\nIn brief\nThis memorandum is being issued to explain to importers and licensed customs brokers the Canada Border Service Agency (CBSA)’s policies and procedures for the payment of duties and taxes on imported commercial goods. This memorandum replaces the payment policies and procedures outlined in Memorandum D 17-1-5, Registration, Accounting and Payment for Commercial Goods , Memorandum D17-1-8, Release Prior to Payment Privilege and Memorandum D23-3-1, Customs Self-Assessment Program for Importers .",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Legislation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act , sections 3.1, 3.2, 17(3), 32(5), 33(1), 33(2), 33.4(1), 33.4(3), 33.7(3), 80, 80.1, 97.26 Financial Administration Act , sections 155(1), 155.1(1) Customs Tariff Excise Tax Act Excise Act 2001 Special Imports Measures Act Accounting for Imported Goods and Payment of Duties Regulations Interest Rate for Customs Purposes Regulations\nDefinitions\nThe following definitions apply to this memorandum:\nAccount security Is the pre-authorized amount of money or a bond posted in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations to secure the duties and taxes debt on imported goods. Account security number The account security number (ASEC) is a 5 digit number assigned by the CBSA to an importer or licensed customs broker who has posted security with the CBSA. Administrative Monetary Penalty System Is a sanctions regime that authorizes the CBSA to issue monetary penalties to commercial clients who violate the CBSA’s trade and border legislation. The Administrative Monetary Penalty System (AMPS) provides the agency with a means to deter non-compliance with legislation by commercial clients, and create a level playing field for all Canadian businesses by ensuring that there is a cost for non-compliance. Advance payment is a payment made before the Statement of Account (SOA) is issued to pay for a specific Customs account or debt. Business Number 9 Is a 9 digit numerical Canada Revenue Agency (CRA) business registration number used to uniquely identify legal entity information of businesses when dealing with the federal, provincial and municipal governments (e.g., 123456789). It is commonly known as a BN9. Business Number RM Account 15 Is a 15 digit number assigned by the CRA, made up of the business’s 9 digit business number appended by a 6 digit alpha-numerical number used to uniquely identify the business’s import-export accounts (e.g., 123456789RM0001). It is commonly known as a BN15. CBSA Assessment and Revenue Management Is a multi-year initiative that will transform the importation process. Through CBSA Assessment and Revenue Management (CARM), clients will have access to the CARM Client Portal, that will modernize how the trade community interacts with the CBSA. CARM Client Portal Is an online self-service tool that enables the Trade Chain Partners to view their Statement of Account with financial transactions and make online payments. At Release 2 of CARM, the importers will be able to submit declarations with the new digital Commercial Accounting Declaration, submit appeals and rulings requests to the CBSA. The CARM Client Portal (CCP) will contain a suite of tools to help classify goods and estimate duties and taxes. The importers will be able to grant access to a service provider to manage their importing process. Credit Is an amount owing to an importer from the CBSA and recorded to the importer’s account. Consultant Is an individual or corporation who provides services to an importer for reviewing previous B3-3 Canada Customs Coding Forms and preparing a B2 Canada Customs Adjustment Requests to request a credit of the duties and taxes paid, while abiding within the applicable legislation. Customs account Is an account established with the CBSA that records accounting transactions related to imported commercial goods, which include debts, credits and payments. Customs account holder Is an importer or licensed customs broker who is responsible for the payment of one or more Customs account(s). Customs Self-Assessment importers Are importers authorized under the Customs Self-Assessment (CSA) program to use the CSA accounting and payment processes for all commercial goods they import, regardless of the clearance process used to report the goods to the CBSA. The CSA Program is a CBSA program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess the accounting for imported goods to the CBSA, including revenue reporting and the payment of duties and taxes. Daily Notice Is an electronic statement issued on a daily basis that displays accounting transactions that were recorded on a Customs account by the CBSA the previous business day, unless the previous day was a holiday (provincial civic holiday or statutory holiday) or there was no activity recorded on the account for the previous day. Debt Is an amount owing to the CBSA. Disbursement Is a payment by the CBSA to the importer when there is credit balance and there is no debt associated with the account (see appendix C for more details). Duties Are duties and taxes on imported goods. Under the Customs Act , these include duties and taxes on imported goods under the Customs Tariff , the Excise Act 2001 , Excise Tax Act , the Special Imports Measures Act and any other Act of Parliament. However, for purposes of some sections and articles of the Customs Act , the term ‘duties’ does not include the taxes applied under Part IX of the Excise Tax Act (i.e., the GST ). This means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs Tariff , duties include duties and taxes levied on imported or exported goods, except for the duties and taxes provided for in sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of Sections 69 to 76. Electronic Data Interchange Is the computer-to-computer exchange of business documents in a standard electronic format between business partners. For example, Electronic Data Interchange (EDI) enabled importers and licensed customs brokers can electronically remit their payments to the CBSA and can electronically receive their Daily Notices and Statements of Account from the CBSA. Electronic banking services Is the electronic service offered by financial institutions to their clients for making electronic payments. Electronic payments Are payments sent electronically to the CBSA by the commercial client’s financial institution when the client is EDI-enabled or uses a third party service provider, or when the client pay online via the CARM Client Portal or by using the financial institution’s online (internet) banking services. GST direct payment option Is an option available to a resident importer who has a licensed customs broker acting on their behalf to transact business with the CBSA. Under this option, the importer agrees to pay the GST portion of all transactions processed during a billing period by the payment due date directly to the CBSA (using an importer payment). An importer cannot be on the GST direct payment option and importer direct security option at the same time. Importer balance overview report Is a report that lists all accounting transactions on an importer’s Customs account. Importer direct security option Is an option available to an importer who has a licensed customs broker acting on their behalf to transact business with the CBSA. Under this option, the importer is required to post security with the CBSA. The importer agrees to pay the full amount of duties and taxes owing for all transactions processed during a billing period by the payment due date directly to the CBSA (using an importer payment). An importer cannot be on the importer direct security option and GST direct payment option at the same time. Interim payment Is a payment made to avoid exceeding the level of posted security An interim payment will be applied to Customs accounts in accordance with the upcoming Statement of Account. Licensed Customs Broker Is an individual, partnership, or corporation that acts as an agent to transact business with the CBSA on behalf of the owner or importer of goods. While for most purposes, any agent may represent a client when transacting business with the CBSA , only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods. Offsetting Is a practice whereby all credit amounts owing to an importer are applied to the importer’s account to reduce their balance owing. Offsetting is a financial management best practice, as a disbursement is not issued to a recipient who has outstanding debt. Payment deadline Is 16:00 Eastern time on the payment due date. Refund Is an amount owing to an importer. Release Prior to Payment privilege Release Prior to Payment (RPP) is a privilege that entitles importers with account security and importers without account security who are using a licensed customs broker to transact business with the CBSA on their behalf to: Obtain the release of goods from the CBSA before paying duties and taxes Defer accounting. Refer to Memorandum D17-1-8, Release Prior to Payment Privilege for additional information. Statement of account Is an electronic statement for importers (excluding those under the Customs Self-Assessment Program) and licensed customs brokers that is issued on a monthly basis. The statement of account (SOA) displays account balances for a billing period, and includes a daily summary of accounting transactions made during the billing period that are due on the SOA payment due date, other accounting transactions that are due on their respective payment due dates and accounting transactions under review along with their respective payment due dates.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Guidelines and general information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Types of commercial clients\n1. For purposes of payment of Customs accounts, there are five types of commercial clients:\n- Importers who have posted security with the CBSA for release prior to payment privileges in accordance with Memorandum D17-1-8 , Release Prior to Payment Privilege\n- Importers who have not posted security with the CBSA and are transacting business directly with the CBSA (and not through a licensed customs broker)\n- Importers who have not posted security with the CBSA and are transacting business with the CBSA through a licensed customs broker\n- Licensed customs brokers who have posted security with the CBSA\n- Customs Self-Assessment (CSA) importers authorized under CBSA ’s CSA Program as explained in Memorandum D23-3-1 , Customs Self-Assessment Program for Importers\nCustoms Accounts\n2. To facilitate the payment of duties and taxes, all importers and licensed customs brokers are required to maintain a customs account with the Canada Border Services Agency.\n3. To be eligible for a Customs account, applicants must have a registered business number with the Canada Revenue Agency (CRA). For instructions on how to apply for a Customs account, refer to Appendix A – Procedures to set up a customs account.\n4. Accounting transactions related to the importation of commercial goods will be reflected on a customs account.\n5. Importers may authorize the CBSA to provide an agent with customs account information. For additional information, refer to Appendix B – Procedures to receive daily notices and statements of account by EDI .\n6. Customs account holders may grant access, via the delegation of authority mechanism, to a third party to view transactions on their accounts and/or to act on their behalf to transact with the CBSA.\n7. Customs account holders may provide security to the CBSA in accordance with Memorandum D17-1-8 , Release Prior to Payment Privilege to secure debt on their customs account. This can be provided directly by an importer or through a licensed customs broker. The security secures the debt on the Customs account and the security holder is liable for the payment of this debt.\nDebts, credits, off-sets and disbursements on customs accounts\n8. All debts related to the importation of commercial goods will be recorded on a customs account.\n9. All refunds will be issued as credits on a customs account.\n10. Credits will be used to off-set debts on a customs account. The off-set will occur prior to the end of the payment period and before a statement of account is issued.\n11. If the original refund request was submitted by an agent, the credit will be issued on the customs account and will also be associated to that agent. When that credit is used to off-set debt, priority is given to debt that is also associated to that agent. Any residual credit may be used to off-set debt that is associated to another agent.\n12. A disbursement will not be issued to an importer who has any debt on their customs account. In exceptional circumstances, a customs account holder can request a disbursement by following the procedures to request a disbursement in exceptional circumstances in Appendix C .\n13. If after off-setting has occurred, a customs account shows a credit balance and there is no debt associated with the account, a disbursement may be issued to the importer. A disbursement may only be issued if the credit balance exceeds the agency threshold; or, if the credit balance is less than the agency threshold, when the account has been showing a credit balance for two consecutive months or longer.\nMonitoring customs accounts\n14. It is the responsibility of all customs account holders either directly or through an agent to:\n- Monitor their customs account balances and ensure payments are submitted by the payment due date\n- Monitor activity on their customs account and ensure no errors have been made.\n15. Starting CARM Release 1, customs account holders or their delegated agents can have access to the transactions history and to the Statements of Account (SOAs) via the CARM Client Portal.\n16. To facilitate the monitoring of customs account balances, Daily Notices (DNs) and Statements of Account (SOAs) are sent to Customs account holders by EDI . If a licensed customs broker or other agent has been identified to receive DN s and/or SOA s on behalf of an importer, this information will be provided to the licensed customs broker or other agent. To set up receipt of DN s and SOA s, refer to Appendix B – Procedures to Receive Daily Notices and Statements of Account by EDI . Customs account holders who are not EDI -enabled can either:\n- Become EDI -enabled\n- Make arrangements with a third party service provider or licensed customs broker who is EDI -enabled in order to receive DN s and SOA s by EDI . To become EDI-enabled or engage a third party service provider, refer to Becoming an EDI Client\nCustoms Account Corrections\n17. Customs account holders may request corrections to their customs account information.\n18. If the correction relates to payment information, interest or penalties, a request for a correction can be submitted by following the procedures to request a correction to payment information, interest or penalties in Appendix E .\n19. When corrections are requested and not processed before the SOA issuance date, customs account holders are still required to pay the full balance owing on their Statement of Account by the payment due date. Once the correction is processed, if an overpayment has occurred, a credit will be applied to the customs account that will be subject to off-set or disbursement in accordance with the above section.\n20. Customs account holders cannot request changes to trade related information (i.e., any changes to the accounting information provided on form B3, Canada Customs Coding Form) through their customs account. For these types of changes, customs account holders should refer to Memorandum D 17-1-5 , Registration, Accounting and Payment for Commercial Goods or Memorandum D17-2-1 , The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request .\nPayment of Customs Accounts\n21. It is expected that all Customs account holders pay their account balance in full with one payment:\n- By the payment due date for each payment period, for Customs accounts where security exists; or\n- At the time when the goods are released for Customs accounts where no security has been posted.\n22. Payments are permitted at any time, provided that the full balance of the SOA is received by the payment due date. Refer to the Procedures for payments in Appendix F\nAcceptable Forms of Payment\n23. Acceptable forms of electronic payments include:\n- For account holders with Release Prior to Payment ( RPP ) privileges who pay the applicable duties and taxes owed post-release (deferred payment) Online via the CARM Client Portal ( CCP ) Pre-Authorized Debit ( PAD ) Credit card (Visa, Mastercard, American Express) payment limit of $4,999.99 per billing cycle (18th of month 1 to 17th of month 2) per program account Debit card (Visa Debit and Debit Mastercard) no payment limit is set by the CBSA Online banking via the financial institution website Electronic Data Interchange (EDI820)\n- For account holders who do not have RPP privileges can pay at the time of release at the port of entry either by: Credit card (Visa, MasterCard, American Express) one payment up to $4,999.99 for payments greater than $4,999.99, pay by debit card or cheque Debit card (Visa Debit, Debit Mastercard, financial institution debit cards) no payment limit is set by the CBSA\nWhen making electronic payments, refer to the Procedures for online banking and EDI payments in Appendix G .\n24. Customs account holders with monthly account balances of more than $50,000 should submit their payments electronically.\n25. Customs account holders making payments of less than $50,000 are also encouraged to submit their payments electronically.\n26. When electronic payments are not possible, payments can be made by cheque:\n- For customs account holders with monthly account balances, cheques must be received at the CBSA payment reception centre by the payment deadline on the payment due date. Refer to the Procedures for payments by cheque in Appendix H\n- If a payor does not have their own account security, cheques over $5,000 must be certified\n- A charge may be applied for dishonoured cheques\n- If a payor with or without account security submits two dishonoured cheques within a period of six consecutive months, a certified cheque will be required for all future payments\n27. The CBSA does not accept cash, travellers’ cheques or wire transfers as forms of payment.\n28. The CBSA will accept bank remittances as a method of payment from CSA importers and other commercial clients in exceptional pre-approved circumstances only if the customs account holder is paying the account balance for a single customs account in full. To request approval to make a bank remittance, refer to the Procedures to request approval to make a bank remittance in Appendix I .\n29. The CBSA accepts payments in Canadian currency only.\nPayment due date and late payment\n30. Payment due dates are communicated to customs account holders at the beginning of the calendar year.\n31. All payments of monthly customs account balances must be received by the CBSA by 16:00 Eastern time on the payment due date.\n32. If full payment has not been received by the payment deadline, a late payment penalty may be applied to a Customs account. For more information on penalties, refer to Memorandum D22-1-1 , Administrative Monetary Penalty System .\n33. In these circumstances, late payment interest may also be applied on the outstanding balance of the Customs account at the specified interest rate . Refer to Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/ Re-determinations , Appraisals/ Re-appraisals , and Duty Relief for additional information.\n34. Customs account holders who do not pay the full account balance may be subject to an administrative fee. This fee will cover the additional costs related to the manual allocation of payments to each customs account. This fee may be waived if the payment is received electronically.\n35. Late payment penalties, late payment interest and administrative fees will appear on a customs account holder’s Daily Notice and monthly Statement of Account. These charges will be reflected in the monthly account balance.\nCollections\n36. Customs accounts with outstanding unpaid debt will not be considered in good standing.\n37. After the payment due date, the CBSA may issue a Notice of Arrears to the importer that displays the amount overdue and includes late payment penalties and interest owing at the specified interest rate (from the calendar day immediately following the payment due date to the date of the Notice of Arrears), and collection actions may be initiated.\n38. When customs accounts are not in good standing:\n- A claim may be made against the posted security\n- A lien under section 97.25 of the Customs Act may be applied preventing any further release of goods for that importer\n- The importer may be required to pay the duties and taxes on imported goods at the time when the goods are released\n39. For further details or if you like to contact the CBSA regarding this D-memo, please submit your question by completing the Client support contact form .",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix A",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures to set up a customs account\nImporters\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number and open one or more import-export RM accounts. Business number import-export RM accounts assigned by the CRA are 15 digits (ex. 123456789RM0001).\n2. To obtain the release prior to payment privilege in accordance with Memorandum D17-1-8 , Release Prior To Payment Prvilege , contact the Commercial Registration Unit (CRU) by email at mailto:CBSA-ASFC_Commercial_Registration_Agrement_commercial@cbsa-asfc.gc.ca . CRU will issue a 5 digit account security number (ASEC) to the importer.\nCustoms brokers\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number.\n2. Contact the Commercial Registration Unit (CRU) by email at brokers_licensing-agrement_des_courtiers@cbsa-asfc.gc.ca to post security with the CBSA in accordance with Memorandum D17-1-8 , Release Prior To Payment Privilege as part of the customs brokerage application (refer to Memorandum D1-8-1 , Licensing of Customs Brokers ). CRU will issue a 5 digit account security number to the licensed customs broker.\nConsultants\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number.\n2. Contact the Commercial Registration Unit (CRU) by email at CBSA-ASFC_Commercial_Registration_Agrement_commercial@cbsa-asfc.gc.ca to obtain a 5 digit number that will be used as a substitute for an account security number in the CBSA ’s financial system.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix B",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures to receive Daily Notices and Statements of Account by EDI\n1. Complete the Electronic Data Interchange (EDI) Application For Daily Notice (DN) and Statement of Account (SOA) form or submit a request via the Client support contact form to receive a copy of the form. This form includes the importer’s authorization to provide a third party service provider with all importer information.\n2. Print, sign, scan and email the completed form to CBSA-ASFC_CARM.GCRA@cbsa-asfc.gc.ca .\n3. The application will be reviewed for completeness and validity, and will process your application within 10 business days. When accepted, an acknowledgement letter will be sent to the applicant. The first DN will be sent electronically to the applicant within 24 hours of acceptance of the application and the first SOA at the end of the billing period.\nNote:\nDNs and SOAs will not be sent by email.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix C",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures to request a disbursement in exceptional circumstances\n1. Complete the Client support contact form with explanation of the exceptional circumstances and provide justification for a disbursement.\n2. The CBSA will analyze the requests for disbursement on a case-by-case basis. Please find more details at https://cbsa-asfc.gc.ca/prog/arl-glcc/refoff-remcom-eng.html\n3. If the request is accepted, the CBSA will issue a disbursement to the importer.\nNotes:\n- Credits are first used to offset debts on a customs account before a Statement of Account is issued.\n- Disbursements are not made to licensed customs brokers or consultants.\n- The agency has set the disbursement threshold at $1,000.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix D",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures to request monitoring reports\n1. Submit the request via the Client support contact form . Please ensure adding your Business Number RM Account (BN15) .\n2. Reports will be encrypted when sent by email.\n3. A CBSA representative will contact the requestor and provide the required password to decrypt the file.\nNote:\nReports will not be sent to EDI-enabled customs account holders as they already receive DNs and SOAs to monitor their accounts.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix E",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures to request a correction to payment information, interest or penalties\n1. Submit the request via the Client support contact form . Please ensure adding your Business Number RM Account (BN15) .\nWhere ACCOUNT is the licensed customs broker’s ASEC or the importer’s business number RM account. Include in the request an explanation of the required adjustment and justification.\n2. The CBSA will review and analyze the request, and if accepted, will process the required adjustments in the CBSA’s financial system.\n3. The CBSA will send an email reply to the customs account holder.\nNote\nIf the correction relates to penalties, follow the correction process for the Administrative Monetary Penalty System as outlined in Memorandum D22-1-1 rather than the procedures explained above.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix F",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures for payments\nThese procedures for payments address advance payments and interim payments only.\nAdvance payments - Importers under the GST Direct Payment Option or Importer Direct Security Option\n1. Request the Importer Advance Payment form by completing the Client support contact form .\n2. Make the advance payment to the Receiver General For Canada using any acceptable form of payment.\n- When paying online, use your business number RM account as the account number for the payee and email the Importer Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by EDI, enter the amount of the advance payment and your business number RM account in the EDI 820 payment message and email the Importer Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by cheque, print your business number RM account on the back of your cheque and send the Importer Advance Payment form with the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\n- When paying by credit or debit card at the port of entry, provide the Importer Advance Payment form to the CBSA cashier.\nAdvance payments - Licensed customs brokers\n1. Request the Licenced Customs Broker Advance Payment form by completing the Client support contact form .\n2. Make the advance payment using an accepted form of payment.\n- When paying by EDI, enter the total amount of the advance payment, each individual importer’s 15 digit business number RM account to be allocated funds from the advance payment, the amount of the advance payment to be allocated to each importer, the licensed customs broker’s 9 digit business number and the licensed customs broker’s 5 digit account security number in the EDI 820 payment message. Email the Licenced Customs Broker Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by cheque, send a hard copy of the Licenced Customs Broker Advance Payment form along with the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\n- When paying by credit card or debit card at the port of entry, provide the Licenced Customs Broker Advance Payment form to the CBSA cashier.\nInterim payments - Licensed customs brokers\nMake the interim payment by using an accepted form of payment.\n- When paying by EDI, enter the amount of the interim payment, the importer’s 15 digit business number RM account, the licensed customs broker’s 9 digit business number and the customs account holder’s 5 digit account security number in the EDI 820 payment message.\n- When paying by cheque, print “Interim payment” the licensed customs broker’s 15 digit business number RM account and the licensed customs broker’s account security number on the back of the cheque and send the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\nInterim payments – Importers\nMake the interim payment by using an accepted form of payment.\n- When paying by EDI, enter the amount of the interim payment, the importer’s 15 digit business number RM account and the account security number that is being used in the EDI 820 payment message. Use the account security number whose limit you are trying to avoid exceeding (your account security or a licensed customs broker’s).\n- When paying by cheque, print the importer’s 15 digit business number RM account and the account security number that is being used on the back of the cheque. Use the account security number whose limit you are trying to avoid exceeding (your account security or a licensed customs broker’s). Send the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\nNotes - Advance payments and interim payments\n- Refer to the procedures for online banking and EDI payments in Appendix G and the procedures for payments by cheque in Appendix H where applicable.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix G",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures for online banking and EDI payments\nOnline banking (Internet)\n1. Contact your financial institution to ensure that your account is set up to access online banking.\n2. Add “Canada Border Services Agency” or “ CBSA Customs Duties Taxes” (or a similar name, depending on your financial institution) as a payee in your online banking portal.\n3. For each payment, select the payee “Canada Border Services Agency” or “ CBSA Customs Duties Taxes” and enter the amount of the payment.\n4. Use your 15 digit business number RM account (ex. 123456789RM0001) as the account number for the payee.\n5. Once submitted, the financial institution will send you a confirmation number. This message will serve as proof that the payment request was received by the financial institution, and must not be interpreted that funds were received by the CBSA .\n6. Consult your financial institution to determine their daily cut-off times to ensure that payments are received by the CBSA on time. Once the payment has been received by the CBSA , the payment will be recorded in the importer’s account.\nNotes\n- Separate payments are required for each of the importer’s business number RM accounts.\n- Certain financial institutions imposed value limit to those payments.\nEDI820 payments\n1. Contact your financial institution to ensure that your account is set up for EDI payments.\n2. Create an EDI 820 payment message as per the record layout definitions in the CBSA EDI Payment Implementation Guide and send it to your participating financial institution. In the EDI 820 payment message, enter the amount of the payment, the importer’s 15 digit business number RM account, the licensed customs broker’s 9 digit business number (if applicable) and the Customs account holder’s 5 digit account security number. Examples of the proper EDI 820 file layout are included as an Appendix to the EDI Payment Implementation Guide.\n3. The financial institution will forward the EDI 820 message to the CBSA and transfer the payment to the CBSA EPAY account in the financial institution.\n4. After the EDI payment message has been sent electronically, you will receive an EDI 824 message or similar notification from your financial institution or service provider to confirm that the payment was transferred by the financial institution or service provider, followed by an EDI 997 acknowledgement message or similar notification.\n5. The EDI 997 acknowledgement message or similar notification will indicate:\n- A positive EDI 997 message indicates that the payment has passed the initial validations, has been accepted by the CBSA and will be applied to the Customs account; or\n- A negative EDI message indicates that there is an error in the file syntax that needs to be corrected. This means that the CBSA will not accept and process the file. For assistance with errors and technical information, refer to the CBSA EDI Implementation Guide or contact CBSA.Electronic_Commercial_Payment-Paiement_commercial_electronique.ASFC@cbsa-asfc.gc.ca .\n- A positive EDI 997 message serves as proof of payment.\n6. Consult your financial institution to determine their daily cut-off times to ensure that payments are received by the CBSA on time. Once the payment has been received by the CBSA , the payment will be recorded in the importer’s account.\nNotes on EDI payments\n- Importers who do not have their own EDI connection and want to submit an EDI payment can arrange with their participating financial institution to transfer the payment amount to the CBSA ’s bank account using an EDI 820 compliant interface.\n- An EDI payment implementation guide is available from CBSA. It can be requested by completing the Client support contact form",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix H",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures for payments by cheque\n1. Make all cheques payable to the “Receiver General For Canada” and send cheques to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit 333 North River Road, Place Vanier, Tower A Ground Floor, Room 1018 Ottawa, Ontario K1A 0L8\n2. Include a copy of the first page of the Statement of Account or a copy of the transaction being paid by the cheque. Ensure that the copy shows legibly the account number against which the payment is to be applied.\n3. Submit any questions on the procedures for payments by cheque to the CBSA by completing the Client support contact form\nNotes\n- Licensed customs brokers’ cheques must be for the total payable amount on the Statement of Account representing the amount owing for all importers for which the licensed customs broker has secured the transactions. The licensed customs broker must print the licensed customs broker’s account security number (ASEC) on the back of the cheque.\n- Importers cheques must be for: The importer’s total GST payable for the month if the importer is on the GST Direct Payment Option found in Memorandum D17-1-8 , Release Prior to Payment Privilege The importer’s total amount payable for the month (duties, taxes, SIMA , GST etc.) if the importer is on the Direct Security Option found in Memorandum D17-1-8 The importer must print the importer’s business number RM account on the back of the cheque.\n- Start the subject line of the email with “Payments by Cheque” .",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "Appendix I",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Procedures to Request Approval to Make a Bank Remittance\nCustoms Self-Assessment Importers\n1. Contact your assigned Senior Program Officer.\nOther Commercial Clients\n1. Submit a request to the CBSA, by completing the Client support contact form , that explains the exceptional circumstances and provides justification to make a bank remittance.\n2. The CBSA will analyze the request on a case-by-case basis, respond by email and if approved, will forward instructions on how to make the bank remittance.",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-1-13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Agency Comptroller, Comptrollership Branch Headquarters file: Legislative references: Customs Act , sections 3.1, 3.2, 17(3), 32(5), 33(1), 33(2), 33.4(1), 33.4(3), 33.7(3), 80, 80.1, 97.26 Financial Administration Act , sections 155(1), 155.1(1) Customs Tariff Excise Tax Act Excise Act 2001 Special Imports Measures Act Accounting for Imported Goods and Payment of Duties Regulations Interest Rate for Customs Purposes Regulations Other references: D1-6-1 , D1-7-1 , D11-6-5 , D17-1-5 , D17-1-8 , D23-3-1 Superseded memorandum D: D17-5-1 dated July, 2020",
+    "history": "",
+    "last_amended": "2025-09-26",
+    "current_to": "2025-09-26",
+    "citation": "Memorandum D17-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D17-5-2: Financial Security for Release Prior to Payment \nISSN 2369-2391 \nOttawa, October 21, 2024 (Revised August 8, 2025) \nThis memorandum is used to administer the policies and procedures (see References) around the \nFinancial Security related to the Release Prior to Payment Privilege following the implementation of the \nCBSA Assessment and Revenue Management (CARM) Release 3 phase project. This phase brings \nautomation of the financial security business process and offers online self-service tools to the trade \ncommunity in order to achieve optimal business interactions with the CBSA. \nOn this page \n• Guidelines \n• Definitions \n• Release Prior to Payment (RPP) Privilege \n• Acceptable Forms of Financial Security For RPP \n• Financial Security Requirements for RPP \n• Updating Financial Security \n• Financial Security Ongoing Monitoring \n• Financial Security Expiry \n• Demands against RPP Financial Security \n• Additional Information \n• Appendix A: Accepted Security Provider \n• Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP \n• References \n• Issuing Office \n• Contact us \nGuidelines \nThis memorandum outlines the procedures and requirements for participants in the Release Prior to \nPayment (RPP) program, which allows importers to obtain the release of goods from the Canada Border \nServices Agency (CBSA) before paying duties and taxes. This memorandum outlines the accepted forms \nof financial security for RPP and defines the requirements. \nDefinitions \n\nTerminology \nRefer to Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP for terminology alignment between the Regulations and the CARM Client Portal \n(CCP). \n\nApplication Programming Interface (API) \nSoftware which allows multiple computer systems to communicate with each other electronically. \n\nBusiness Number (BN9) \nA unique nine digit Canada Revenue Agency (CRA) business registration number assigned to businesses \nand other organizations for tax-related purposes. \n\nBusiness Number RM Account (BN15) \nA fifteen digit number made up of the 9 digit business number appended by a 6 digit alpha-numeric \nextension used to uniquely identify the business’s import/export accounts (e.g., 123456789RM0001). \n\nCARM Client Portal (CCP) \nThe CARM Client Portal (CCP) is an online self-service tool that serves as the primary hub for accounting \nand revenue management with the CBSA. \n\nWritten Security Agreement (e.g. Customs Bond, Letter of Credit) \nAn agreement between a debtor and a security provider under which the security provider guarantees \npayment of amounts that the debtor owes under the Act or the Customs Tariff. In the CCP, the Written \nSecurity Agreement is referred to as “Non-Cash Bond”. \n\nDeposit (Cash Security) \nFor the purpose of this memorandum, the deposit also known as “Cash Security”, refers to a deposit that ",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "is made electronically by the importer in CARM in order to provide a financial security. In the CCP, the \nDeposit is referred to as “Cash Bond”. \n\nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs Tariff, the \nExcise Act, 2001, Excise Tax Act, the Special Imports Measures Act and any other Act of Parliament. \nHowever, for purposes of some sections and articles of the Customs Act, the term ‘duties’ does not \ninclude the taxes applied under Part IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). \nThis means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs \nTariff, duties include duties and taxes levied on imported or exported goods, except for the duties and \ntaxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of \nSections 69 to 76. \n\nSecurity Provider \nThe entity who guarantees payment of amounts that the debtor owes under the Customs Act or the \nCustoms Tariff. In the CCP, the Security Provider is referred to as “Surety provider”. Refer to Appendix A: \nSecurity Provider Types. \nRelease Prior to Payment (RPP) Privilege \n1. The Release Prior to Payment (RPP) is a privilege that entitles importers who have provided financial \nsecurity to the CBSA to: \na. obtain the release of goods from the CBSA before paying duties and taxes; \nb. defer accounting for goods; and, \nc. defer payment of duties and taxes. \n\nPlease refer to Memorandum D17-1-8- Release Prior to Payment Privilege for additional details. \n2. Importers, who wish to enroll in RPP, must provide financial security at the importer program account \nlevel and in the legal entity name registered against the business number. Enrolment is considered \ncomplete when an approved form of financial security has been provided to the CBSA in compliance \nwith the requirements stated in subsections 7 to 14 of this memorandum. For more information on the \nbusiness number registration and requirements, please refer to Memorandum D17-1-5 - Registration, \nAccounting and Payment for Commercial Goods. \nAcceptable Forms of Financial Security for RPP \n\nFinancial security: \n\n3. Written Security Agreement: the importer may obtain a Written Security Agreement(s) from one or \nmore accepted security providers listed in Appendix A: Security Provider Types. The Written Security \nAgreement can be submitted to the CBSA either by: \n\n• the security provider via the API connectivity, or \n• the importer via the CCP, which must be validated by the security provider. \n\nIn either case, the electronic data elements required by CARM are as follows: \n• Guarantor/Security Provider Name \n• Financial Security Number \n• CBSA Program \n• Program Account Number \n• Financial Security Amount \n• RPP security (This field exists via CCP only. Select “Yes” if applying for the RPP privilege) \n• Legislative Authority: ",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "a) If submitting via CCP, this field will automatically populate when selecting RPP. \nb) If submitting via API, the applicable legislative authority field must be completed. \n• Validity Period (From/To) \nThe security providers and/or the importers are responsible for informing the CBSA by means of Web-\nform if they are no longer authorized to issue a financial security in Canada, or if they are no longer in \nbusiness. \n4. Deposit: the importer can provide security in the form of a deposit. To create the deposit, a cash \nsecurity request must be completed via CCP, following which, the importer will be prompted to make a \npayment or to use an available credit on the account. \n5. Once the importer complies with the financial security requirements, the enrolment in RPP is \nconfirmed and a CARM notification will be sent to the importer via the CCP. \nOther forms of financial security \n6. In exceptional circumstances only, other forms of financial security may be accepted for enrolment in \nRPP. These circumstances are determined as: \n\n• Infrastructure is inadequate or incompatible with the electronic system specified by the Minister; \n• A natural disaster, national crisis or any other situation prevents or impedes the use of the \nelectronic system specified by the Minister or makes using it unreliable; or \n• It is impracticable for a debtor, due to circumstances outside of their control, to give security in the \nelectronic system specified by the Minister. \n\nAccepted non-electronic forms of financial security are as follows: \n\na. Certified cheques and money orders; and \nb. Security Agreement in paper format \n\nAn approval must be obtained in order to provide non-electronic forms of financial security. To obtain \nthe approval, the importers are to communicate with the CBSA at RPP_Financial_Security_RARD-\nGarantie_Financiere_MAP_DCRR@cbsa-asfc.gc.ca. \nFinancial Security Requirements for RPP \n7. In order to participate in the RPP program, both resident and non-resident importers must provide a \nfinancial security that is equal or higher than the requirement calculated by the CBSA. At the time of \nenrollment, the requirement for importers is based on their highest monthly account receivable \nbalance from the previous 12 months for each RM business account. The account receivable is \ncomprised of duties and taxes, inclusive of the GST and other types of debts, such as adjustments, \ninterests, etc. \nWritten Security Agreement Requirements \n7.1. The amount of financial security posted in the form of a written security agreement shall be \n50% of the requirement as described in section 7 above; i.e. one dollar of the security \nagreement will cover two dollars of debts. \n7.2. The minimum written security agreement amount to be posted is CAN$5,000 per RM \nbusiness account. \nDeposit Requirements \n7.3. The amount of financial security posted in the form of a deposit shall be 100% of the ",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "requirement as described in section 7 above; i.e. one dollar of the deposit will cover one dollar \nof debt. There is no minimum requirement for a deposit. \nGeneral Requirements \n7.4. There is a maximum financial security amount of CAN$10 million per RM business account \nfor all forms of security. \n7.5. The importer can post a mixture of financial security forms to reach the total requirement. \n\nSelf-Assessment Requirements \n7.6. If the importer’s account does not include the historical data necessary for the calculation of \nthe financial security requirement, the importer must provide to the CBSA an estimated \nfinancial security amount, based on their importation projections (self-assessment). At all \ntimes, the importer remains responsible for ensuring that the financial security adequately \ncovers the account receivable net balance. \n7.7. Importers may request to modify the financial security requirement calculated by the CBSA \n(refer to section 8). A request to increase the requirement does not require approval from the \nCBSA. However, a request to reduce the requirement is contingent on approval from the \nCBSA. The importer may be required to provide projections and, if applicable, evidence to \nsupport the new suggested requirement amount. \nAnnual Review \n7.8. The CBSA conducts an annual review of the financial security requirement for each importer’s \nRM business account. The review period is comprised of October 20 of a given year to \nOctober 19 of the following year. The updated requirement establishes the new minimum \nfinancial security to be provided to the CBSA. The newly calculated requirement will be \ncommunicated to the importers by way of notification on the CCP and will be effective on \nJanuary15th, date by which the importers are required to be compliant. \nUpdating Financial Security \n8. The importers can electronically request a modification of the financial security requirement calculated \nby the CBSA in two ways: \n8.1. when completing the RPP enrollment process on CCP, or \n8.2. by requesting an updated financial security requirement through their CCP account. \nUpdating a written Security Agreement \n8.3. The Security Provider can submit a modification directly into CARM via CCP or API. The \ninformation that can be updated are as follows: \n\n• The Financial Security amount; \n• Validity period. \n\n8.4. In case of a reduction request to the financial security coverage, the CBSA may require \nevidence to support the reduction. When compliance to the financial security requirement is \nnot met, the CBSA may require the importer to reinstate their security coverage. \nUpdating a Deposit \n8.5. Importers can request a modification via the CCP either by increasing or reducing the deposit: \n\n• Importers may submit an additional deposit when the existing security is not sufficient \n• Importers may decrease the deposit when the existing security exceeds the required amount. ",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The amount released will result in a credit on the account, that can be used to offset other debts \nor that can be requested for disbursement when conditions are met. \n\n8.6. When reducing an existing financial security coverage, the importers are responsible for \nensuring that adequate security coverage is maintained on the account to secure the debts \nowed to the CBSA and to remain compliant to RPP program requirements. \nFinancial Security Ongoing Monitoring \n9. The CBSA provides the importer with the ability to monitor the utilization of the financial security \nprovided for their account via CCP. The importer must ensure that the total security coverage is \nalways higher than their account net open balance; i.e. debts minus available credits. In cases where \nthe account net open balance exceeds the total security provided, the importer must either make a \npayment or increase the financial security coverage. \n10. The CARM system will send notifications to the importer when the utilization rate reaches 75% and \n100%. The importer must ensure that the utilization rate remains under 100%. \n11. Should an importer fail to comply with adequate financial security coverage, the CBSA reserves the \nright to suspend or revoke the RPP privilege. \nTermination of Financial Security \n12. When financial security is provided in the form of a written security agreement with a set duration, a \nnotification is sent to the account owner within three months of the security agreement expiry date. \nImporters must work with their Financial Security provider to either extend the existing security \nagreement or submit a new agreement in order to maintain their participation in RPP program. \n13. If the security provider terminates a security agreement, the termination will be effective 30 days \nfollowing CBSA’s receipt of the termination notice. To continue participating in the RPP program, the \nimporter must provide adequate financial security. For more details refer to memorandum D1-7-1, \nPosting Security for Transacting Bonded Operations. \n14. There is no expiry date for the Deposit. \nDemands against RPP Financial Security \n15. The CBSA may pursue a demand against the financial security, in accordance with the Financial \nSecurity (Electronic Means) Regulations, when the debtor has failed to pay an amount that they owe \nunder the applicable regulations. The demand process will be initiated after reasonable attempts have \nbeen made to collect from the debtor, or when the debtor has filed a bankruptcy or bankruptcy \nprotection. \n15.1. Written Security Agreement: The CBSA will enforce the terms and conditions of the agreement \nand will send the security provider a notice of demand for payment of a debt that has been \nincurred by the debtor. The CBSA will provide relevant information to substantiate the demand. \n15.2. Deposit: The CBSA will withhold a sufficient portion of the security to cover the amount owing. ",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "16. The demand amount shall include all debts that were covered by the financial security during its \neffective duration. \n17. If the Written Security Agreement has been terminated or expired, the CBSA has up to one year after \nthe termination or expiry date to submit a demand for payment. Such demands may only be made for \ndebts incurred prior to the termination date of the Written Security Agreement. \n18. Within 60 days after the day on which a demand is sent to a security provider under subsection 8(2) of \nthe regulations, the security provider must \n(a) pay to His Majesty in right of Canada the amount referred to in paragraph 8(2)(a) of the \nregulations; or \n(b) provide the Minister with information to rebut the demand \n19. The CBSA reserves the right to suspend and/or revoke the importer’s RPP privilege if and when a \ndemand is initiated on the financial security. \nAdditional Information \n20. For more information, send your inquiries to Client support contact form \n\nAppendix A \nAccepted Security providers \n\nWritten Security Agreements can be accepted from one of the following: \n\n• Entities that are approved by the Office of the Superintendent of Financial Institutions to carry on \nthe fidelity or surety class of insurance business in Canada. These entities can be searched at: \n\no Office of the Superintendent of Financial Institutions (OSFI) \n\n• An entity authorized by the laws of a province, either through licensing or other means, to conduct \ninsurance business in the fidelity or surety class within that province. These entities can be \nsearched at: \n\no Superintendent of Insurance - Alberta \no Superintendent of Insurance - Newfoundland and Labrador \no Superintendent of Insurance - Northwest Territories \no Superintendent of Insurance - Nova Scotia \no Superintendent of Insurance - Nunavut \no Superintendent of Insurance - Prince Edward Island \no Financial Services Authority (British Columbia) \no Financial Institutions Regulation Branch (Manitoba) \no Financial and Consumer Services Commission (New Brunswick) \no Financial Services Regulatory Authority (Ontario) \no Quebec Financial Markets Regulator (Québec) \no Financial and Consumer Affairs Authority (Saskatchewan) \no Government of Yukon (Yukon) \n\n• A member of Payments Canada listed at: \n\no Payments Canada Members \n\n• Corporations Accepting deposits insured by Canada Deposits Insurance Corporation (CDIC) and \nAutorité des marchés financiers. These corporations can be searched at: \n\no Canada Deposits Insurance Corporation (CDIC) \no Autorité des marchés financiers \n\n• A corporation, association or federation incorporated or organized as a credit union or co-operative \ncredit society in accordance with subsection 137(6)(b) of the Income Tax Act. \n\nAppendix B: \n\nComparison of terminology between the Financial Security (Electronic Means) Regulations \nand the CCP \nTerminology used in the new Financial Security \n(electronic means) Regulations and D-memos ",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D17-5-2-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D17-5-2",
+    "marginal_note": "Financial Security for Release Prior to Payment (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Terminology used in the CARM Client Portal (CCP) \nWritten Security Agreement Non-Cash Bond \nDeposit Cash bond \nSecurity Provider Surety Provider \n\nReferences \n• Financial Security (Electronic Means) Regulations \n• Customs Act, Section 33, Section 35, Section 133 (1) & (2) \n• Customs Tariff \n• Excise Act, 2001 \n• Excise Tax Act \n• Special Imports Measures Act \n• Accounting for Imported Goods and Payment of Duties Regulations \n• Agents’ Accounting for Imported Goods and Payment of Duties Regulations \n• Customs Brokers Licensing Regulations \n• D1-7-1 Posting Security for Transacting Bonded Operations \n• D1-8-1 Canada Border Services Agency Customs Brokers Professional Examination \n• D17-1-5 Registration, Accounting and Payment for Commercial Goods \n• D17-1-8 Release Prior to Payment Privilege \n• D17-5-1 Payment of duties and taxes on imported commercial goods \n• D22-1-1 Administrative Monetary Penalty System \n• Security Agreement in paper format \nIssuing Office \nRevenue Accounting and Reporting Division \nAgency Comptroller \nFinance and Corporate Management Branch \nContact us \nClient support contact form: Canada Border Services Agency",
+    "history": "",
+    "last_amended": "2025-08-08",
+    "current_to": "2025-08-08",
+    "citation": "Memorandum D17-5-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions pertain to the tobacco industry:\ncigar \"cigar\" means every description of cigar, cigarillo and cheroot, and any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. cigar stamp \"cigar stamp\" means any stamp required by the Excise Act and the regulations to be affixed to a cigar or package of cigars imported into Canada, to indicate that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the cigars. cigarette \"cigarette\" means every description of cigarette and any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds one hundred and two millimeters (102 mm) in length, each seventy six millimeters (76 mm) or fraction thereof shall be deemed to be a separate cigarette. in bond \"in bond\" means under the control of customs. Goods may be in bond while in a mode of transport or in a warehouse. package \"package\" means the smallest container in which the cigars or manufactured tobacco, as the case may be, are normally offered for sale to the general public, including any outer wrapping that is customarily displayed to the customer. manufactured tobacco \"manufactured tobacco\" means every article, other than cigars, made by a tobacco manufacturer from raw leaf tobacco by any process whatever, and includes cigarettes, tobacco sticks and snuff. tobacco products \"tobacco products\" means manufactured tobacco or cigars. tobacco stamp \"tobacco stamp\" means any stamp required by the Excise Act and the regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette or a package of manufactured tobacco imported into Canada, to indicate that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco.\nGeneral Requirements\n2. Persons who import tobacco products will ensure that the goods are put in packages that contain the information and tobacco or cigar stamps required by the Tobacco Departmental Regulations .\n3. The labelling and stamping requirements of the Tobacco Departmental Regulations do not apply when an individual imports five or less units of packaged tobacco that are for consumption either by the individual or by another person at the expense of the individual.\n4. For the purposes of this Memorandum, one unit is:\n- 200 cigarettes;\n- 50 cigars;\n- 200 tobacco sticks; or\n- 200 g of manufactured tobacco.\nLabelling Requirements\n5. Every package containing tobacco products will be clearly marked with the name and address or the registered number of the manufacturer who packaged it.\n6. Where a manufacturer packages tobacco products for another person, the identity and principal place of business of the other person may be shown on the package instead of the manufacturer if the manufacturer advises customs that:\n- he assumes responsibility for the contents of the packages so marked; and\n- he can identify the packages.\n7. Currently, there is no legal requirement to display health messages and information concerning toxic emissions on tobacco packages. Packages of tobacco products must, however, meet requirements related to tobacco product promotion. Please contact one of the Health Canada contacts listed in Appendix D for more information regarding these and other requirements of the Tobacco Act .\nStamping Requirements\n8. A tobacco or cigar stamp must be affixed to every package of imported tobacco products in a conspicuous place that also seals the package.\n9. The tobacco and cigar stamps required on tobacco packages are set out in Schedule I (cigarettes), Schedule II (cigars) and Schedule III (manufactured tobacco other than cigarettes) of the Tobacco Departmental Regulations . Each schedule is divided into two parts, allowing the importer flexibility in selecting the format of the applicable stamp. Schedule I, Schedule II, and Schedule III of the Tobacco Departmental Regulations are attached as Appendix A , Appendix B , and Appendix C to this Memorandum.\nProducts That Do Not Meet the Stamping or Packaging Requirements\n10. Where packages of imported tobacco products are not stamped or put in packages containing the information required by the Tobacco Departmental Regulations , the packages will either be:\n- exported;\n- abandoned to the Crown under section 36 of the Customs Act ; or\n- entered into a customs sufferance warehouse where the importer will stamp or repackage the tobacco products.\n11. Special services charges will be applied when a customs officer is asked to verify that packages in a sufferance warehouse are stamped or repackaged to meet the Regulations . For more information on special service charges, refer to Memorandum D1-2-1, Special Services .\nResponsibility to Acquire Proper Stamps\n12. Importers are responsible for ensuring that tobacco and cigar stamps are in the format required by the Tobacco Departmental Regulations .\n13. The colour of the tobacco and cigar stamps may be of the importer's choice provided that:\n- the colour does not affect the legibility of the required information on the stamp; and\n- a specific colour is not required by provincial Acts and regulations.\n14. Questions relating to the packaging, stamping, and labelling requirements for tobacco products may be directed to the following address:\nExcise Duty Operations Canada Customs and Revenue Agency 20th floor Place de Ville, Tower A 320 Queen Street Ottawa ON K1A 0L5\nTelephone: (613) 957-8831 Fax: (613) 954-2226\nWeighing Cigars and Cigarettes\n15. Additional customs duty may be assessed on tobacco products based on their weight when they are imported.\n16. The following procedures will be followed to determine the weight of imported cigars and cigarettes:\n- not less than 50 cigars or cigarettes are to be weighed at one time of each brand in any importation;\n- fractions less than 3.543625g are disregarded;\n- a record of the weight, brand and other particulars of all imported cigars and cigarettes is kept at the customs office(s) where they are imported;\n- bands and tips (mouth pieces permanently affixed to the cigar) are included in the mass for determination of duty;\n- cellophane wrappers on individual cigars and metal tubes and other coverings are not included in the mass for determining duty. Cigars with coverings are weighed, and then weighed a second time after the coverings have been removed to determine the weight of the wrappers. A record of the weight of 50 or 100 of these wrappers for all brands and sizes is kept so that it is not necessary to remove them for subsequent importations;\n- in the case of cigarettes not exceeding 102 mm in length, excluding the length of any attached filter: the number of cigarettes is to be the actual number of cigarettes; and the mass per thousand cigarettes is to be actual mass of the tobacco and the wrapper of paper or other material but does not include the mass of attached filters;\n- in the case of cigarettes exceeding 102 mm in length, excluding the filter, the number of cigarettes is established on the basis of each 76 mm or fraction thereof, as being a separate dutiable cigarette; and the weight per thousand cigarettes is established using the following formula: (actual number of long cigarettes multiplied by × mass excluding filters) divided by ÷ number of separate dutiable per M long cigarettes equals = mass per M for duty purposes\nReturn of Canadian Manufactured Tobacco Products\n17. Tobacco products manufactured in Canada and subsequently exported may only be returned in bond to the Canadian manufacturer if they are stale dated, unsaleable, or shipped not according to order. These tobacco products can only be returned to the manufacturer's excise bonding warehouse in bond provided that the following procedures are observed:\n- the tobacco products must be reported to customs at first point of arrival in Canada;\n- prior to moving in bond, the importer must present a letter from excise confirming that the tobacco products: were manufactured in Canada; are either stale dated, unsaleable, or were shipped not according to order; and are being returned to the manufacturer's excise bonding warehouse in Canada.\n- a licensed customs Bonded Carrier must be used to move the goods in bond to the manufacturer's excise bonding warehouse;\n- Form A8A, Customs Cargo Control Document , must be presented to customs with a copy of the letter from Excise Duty Operations, as outlined in paragraph 17 (b); and\n- after the movement, the broker/importer must identify that the tobacco products have arrived at the manufacturer's excise bonding warehouse by providing a copy of Form B60, Excise Duty Entry, to the customs office of report, to acquit the cargo inventory.\n18. The shipment will not be permitted to move in bond unless the letter from Excise Duty Operations Operations and Form A8A are presented to customs, and a customs bonded carrier is used.\n19. Any importation of foreign manufactured tobacco products is required to meet the regular reporting, release, and accounting procedures.\n20. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D18-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-2-1",
+    "marginal_note": "Appendix A",
+    "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products",
+    "division": "",
+    "heading": "",
+    "text": "Tobacco Stamps for Packages of Cigarettes\nPart I\nPart II\nLetters to be a minimum of 1.6 mm in height",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D18-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-2-1",
+    "marginal_note": "Appendix B",
+    "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products",
+    "division": "",
+    "heading": "",
+    "text": "Tobacco Stamps for Packages of Cigars\nPart I\nPart II\nLetters to be a minimum of 1.6 mm in height",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D18-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-2-1",
+    "marginal_note": "Appendix C",
+    "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products",
+    "division": "",
+    "heading": "",
+    "text": "Tobacco Stamps for Manufactured Tobacco (Other than Cigarettes)\nPart I\nPart II\nLetters to be a minimum of 1.6 mm in height",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D18-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-2-1",
+    "marginal_note": "Appendix D",
+    "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products",
+    "division": "",
+    "heading": "",
+    "text": "Health Protection Branch Contacts Health Canada\nAtlantic Region (Prince Edward Island, New Brunswick, Nova Scotia and Newfoundland)\nJean Landry Inspector Health Protection Branch 1st floor, GCB 10 Highfield Street Moncton NB E1C 9V5\nTelephone: (506) 851-7011 Fax: (506) 851-3197\nQuebec Region (Quebec)\nLouise Kane Supervisor, Tobacco Products Unit Health Protection Branch 1001 St-Laurent Street West Longueuil QC J4K 1C7\nTelephone: (450) 646-1353 Fax: (450) 928-4144\nOntario Region (Ontario)\nJohn Zawilinski Head, Tobacco Enforcement Unit Health Protection Branch 2301 Midland Avenue Scarborough ON M1P 4R7\nTelephone: (416) 952-0929 Fax: (416) 954-3655\nCentral Region (Saskatchewan and Manitoba)\nDel Stitt Chief, Product Safety and Tobacco Division Health Protection Branch 510 Lagimodière Boulevard Winnipeg MB R2J 3Y1\nTelephone: (204) 983-2844 Fax: (204) 984-0461\nWestern Region (Alberta, British Columbia, Northwest Territories and Yukon)\nDale Loewen Tobacco Manager Health Protection Branch 3155 Wellingdon Green Burnaby BC V5G 4P2\nTelephone: (604) 666-5005 Fax: (604) 666-3149",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D18-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-2-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-2-1",
+    "marginal_note": "References",
+    "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Entry Accounting and Adjustment Policy, Operational Policy and Coordination Directorate Headquarters file: 4822-8, 7605-0, 8100-5 Legislative references: Excise Act , subsection 203(1) and section 204 Other references: N/A Superseded memorandum D: D18-2-1 dated November 7, 2017",
+    "history": "",
+    "last_amended": "2023-03-13",
+    "current_to": "2023-03-13",
+    "citation": "Memorandum D18-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: manufacturers, importers and sellers of vaping products in Canada\nKey content: licensing requirements for vaping products; how to order and use vaping excise stamps, and when this is required; importation of unstamped vaping products; vaping duty; GST/HST and additional vaping duty for stamped vaping products in respect of the specified vaping provinces and territories; reporting and accounting; return and sale of vaping products\nKeywords: vaping product; vaping duty; vaping excise stamp; vaping product licence\nOn this page Updates made to this D-memo Definitions Guidelines Dates of effect Transitional measures: Additional vaping duty Currencies Health Canada: Compliance Scope of the excise duty framework for vaping products Licensing requirements Registration for the vaping stamping regime Registration for the vaping stamping regime: Exceptions Vaping excise stamps: Order process Stamping of vaping products Stamping of vaping products: Exceptions Importation of unstamped vaping products: Not destined for the Canadian duty-paid market Importation of unstamped vaping products or bearing a stamp not corresponding with the declaration: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty: Relieved or not payable Importation of stamped vaping products: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty (if applicable): Payable Rates of vaping duty and additional vaping duty Value for tax GST/HST and provincial sales tax Other duties and taxes payable: When vaping duty and additional vaping duty are not payable Illustrative examples Tariff classification numbers Rulings Reporting and accounting for vaping products Accounting for commercial goods: Vaping duty payable and additional vaping duty not applicable Accounting for commercial goods: Vaping duty and additional vaping duty payable Accounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable Additional information on report and accounting Return and sale of vaping products Reporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency Corrections, refunds, drawbacks, re-determinations and further re-determinations Review Keeping records Administration and enforcement Additional information Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST Appendix C: Excise duty framework for the importation of vaping products References Contact us Related links",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Dates of effect Transitional measures: Additional vaping duty Currencies Health Canada: Compliance Scope of the excise duty framework for vaping products Licensing requirements Registration for the vaping stamping regime Registration for the vaping stamping regime: Exceptions Vaping excise stamps: Order process Stamping of vaping products Stamping of vaping products: Exceptions Importation of unstamped vaping products: Not destined for the Canadian duty-paid market Importation of unstamped vaping products or bearing a stamp not corresponding with the declaration: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty: Relieved or not payable Importation of stamped vaping products: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty (if applicable): Payable Rates of vaping duty and additional vaping duty Value for tax GST/HST and provincial sales tax Other duties and taxes payable: When vaping duty and additional vaping duty are not payable Illustrative examples Tariff classification numbers Rulings Reporting and accounting for vaping products Accounting for commercial goods: Vaping duty payable and additional vaping duty not applicable Accounting for commercial goods: Vaping duty and additional vaping duty payable Accounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable Additional information on report and accounting Return and sale of vaping products Reporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency Corrections, refunds, drawbacks, re-determinations and further re-determinations Review Keeping records Administration and enforcement Additional information\n- Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp\n- Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST\n- Appendix C: Excise duty framework for the importation of vaping products\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- reflect that the jurisdiction of Nova Scotia has entered into coordinated vaping taxation agreements\n- provide the new administrative codes used for accounting of imported vaping products for the jurisdiction above",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following terms, defined under the Excise Act, 2001 or related regulations, are used in this memorandum.\nFor more definitions of the terms found in this memorandum, refer to section 2 of the Excise Act, 2001 and to subsection 2(1) of the Customs Act .\nAccredited representative Means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. Additional vaping duty Means a duty imposed under section 158.58 of the Excise Act, 2001 in respect of a specified vaping province. This is in addition to vaping duty imposed under section 158.57. Case Means a corrugated cardboard box in which packages or cartons of tobacco products, or packages of vaping products, are packed primarily for the purpose of transport and protection against damage. Container In respect of a vaping product, a wrapper, package, carton, box, crate, bottle, vial or other container that contains the vaping product. Immediate container In respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. Manufacture Includes, in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. Packaged Means, in respect of a vaping product, packaged in a prescribed package. Person Means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. Prescribed package Means, in respect of a vaping product, packaged in the smallest package—including any outer wrapper, package, box or other container — in which it is sold to the consumer. Specified vaping provinces The following jurisdictions have entered into coordinated vaping taxation agreements with the federal government and are therefore specified vaping provinces under the Excise Duties on Vaping Products Regulations : Ontario Quebec Northwest Territories Nunavut Alberta Manitoba New Brunswick Prince Edward Island Yukon Nova Scotia Stamped Means, in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. Unit A unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers, as per subsection 5.1(2) of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations . Vaping device Means property (other than prescribed property) that is: a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol a vaping pod or another part that may be used with a device referred to in paragraph (a) a prescribed property Vaping duty Means a duty imposed under section 158.57 of the Excise Act, 2001 . Vaping excise stamp Means a stamp that is issued by the Minister of National Revenue under subsection 158.36(1) of the Excise Act, 2001 , and that has not been cancelled under section 158.4 of that Act. Vaping product Means: a vaping substance that is not contained within a vaping device a vaping device that contains a vaping substance It does not include a cannabis product or a tobacco product. Vaping product drug Means a vaping product (other than a prescribed vaping product) that is: a drug that has been assigned a drug identification number under the Food and Drug Regulations a prescribed vaping product Vaping product licensee Means a person that holds a vaping product licence issued under section 14 of the Excise Act, 2001 . Vaping product marking Means prescribed information that is required under the Excise Act, 2001 to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. Vaping substance Means: a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol a prescribed substance, material or thing It does not include a prescribed substance, material or thing.",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Dates of effect\n1. The excise duty framework for vaping products came into effect on October 1, 2022 , and the increase of the vaping duty rate came into effect on July 1, 2024 .\n2. The imposition of an additional vaping duty came into effect on July 1, 2024 . It applies on any stamped vaping product in respect of the specified vaping provinces and territories of Ontario, Quebec, The Northwest Territories and Nunavut, that is stamped and that is imported or released under the Customs Act on July 1, 2024 or after that day. The presence of the province-specific stamp indicates that the additional vaping duty in respect of a specified vaping province has been paid. Note that all products stamped with a province-specific stamp for Ontario, Quebec, the Northwest Territories or Nunavut prior to July 1, 2024 , are subject to the additional vaping duty.\n3. The jurisdictions of Alberta, Manitoba, New Brunswick, Yukon and Prince Edward Island have entered into coordinated vaping taxation agreements. Effective January 1, 2025 , any packaged vaping products that are imported to be entered into the market of these jurisdictions must be stamped with a province-specific stamp and will be subject to additional vaping duty, unless they are imported by a vaping product licensee for stamping in Canada. Note that all products stamped with a province-specific stamp prior to January 1, 2025 , are subject to the additional vaping duty.\n4. The jurisdiction of Nova Scotia has entered into a coordinated vaping taxation agreement. Effective April 1, 2026 , any packaged vaping products that are imported to be entered into the market of this jurisdiction must be stamped with a province-specific stamp and will be subject to additional vaping duty, unless they are imported by a vaping product licensee for stamping in Canada. Note that all products stamped with a province-specific stamp for Nova Scotia prior to April 1, 2026 , are subject to the additional vaping duty.\nTransitional measures: Additional vaping duty\n5. For the purpose of facilitating the joining of Nova Scotia to the coordinated vaping duty system, a three-month transition period is provided during which vaping products that bear the peach-coloured Canada vaping excise stamp (CAN: jurisdiction indicator) that are imported or released under the Customs Act or stamped in Canada before April 1, 2026 , may be disposed of, sold, offered for sale, purchased and possessed in a specified vaping province until June 30, 2026 . Note that all products stamped with a province-specific stamp for Nova Scotia prior to April 1, 2026 , are subject to the additional vaping duty. For more information, refer to the excise duty notice EDN95: Coordinated Vaping Duty System .\nCurrencies\n6. All amounts expressed in this memorandum are in Canadian dollars.\nHealth Canada: Compliance\n7. Manufacturers, importers and sellers of vaping products must also comply with the Tobacco and Vaping Products Act and the Canada Consumer Product Safety Act . For more information, refer to Vaping compliance and enforcement .\nScope of the excise duty framework for vaping products\n8. The excise duty framework for vaping products applies on vaping products imported into or manufactured in Canada and intended for the Canadian duty-paid market, whether or not they contain nicotine.\n9. Vaping products that do not meet the Excise Act, 2001 definition of a vaping product are not subject to the excise duty framework. For example, vaping substances that contain tobacco or any cannabis and, reusable vaping devices (for example, vaping pens) that do not contain a vaping substance, do not meet the definition of a vaping product, and as such are not subject to the excise duty framework.\n10. A person who manufactures vaping products in Canada or who imports packaged vaping products for stamping, with the exception of manufacturing for their personal use, must apply to the Canada Revenue Agency ( CRA ) for a vaping product licence. Such persons must meet specific eligibility criteria to obtain a vaping product licence under the Excise Act, 2001 .\n11. A person who only imports stamped packaged vaping products into the Canadian duty-paid market, must apply to the CRA to be a vaping prescribed person in order to obtain vaping excise stamps for their products.\n12. Vaping product licensees and vaping prescribed persons are also required to register with the CRA for the vaping stamping regime. All vaping products entering the Canadian duty-paid market are required to be packaged and stamped with a vaping excise stamp.\n13. The jurisdiction of Nova Scotia was added to the jurisdictions of Ontario, Quebec, the Northwest Territories, Nunavut, Alberta, Manitoba, New Brunswick, Yukon and Prince Edward Island to the coordinated framework, under which an additional vaping duty equal to the federal vaping duty rate is applied to the vaping products that are for consumption, use or sale to consumers in the specified vaping province. For example, the additional vaping duty would be applicable if the vaping products are imported in Saskatchewan but are destined for sale to consumers in Ontario (as indicated by Ontario vaping excise stamp affixed to the package).\n14. Only the vaping duty will apply for vaping products that are destined for sale in a non-specified vaping province, while the additional vaping duty will apply in addition to the vaping duty for vaping products that are destined for sale in a specified vaping province.\n15. A peach-coloured Canada vaping excise stamp is required for vaping products that are destined for sale in a non-specified vaping province, while a province-specific vaping excise stamp is required when the vaping products are destined for sale in a specified vaping province.\n16. Packaged but unstamped vaping products could be imported by a vaping product licensee for the purposes of stamping in Canada.\n17. A flow chart representing how the excise duty framework applies to the importation of vaping products is found in Appendix C: Excise duty framework for the importation of vaping products of this memorandum.\nLicensing requirements\nVaping product licence\n18. A person must apply to the CRA for a vaping product licence under paragraph 14(1)(f) of the Excise Act, 2001 if they are manufacturing vaping products in Canada or importing packaged vaping products for stamping. This licence also allows a vaping product licensee to import non-duty-paid vaping products into Canada, for further manufacturing, stamping, re-working or destruction.\n19. Upon meeting the eligibility criteria, the CRA will send a letter to the applicant to confirm their CRA vaping product licence approval and give them their new excise duty program account number.\n20. For more information, refer to the excise duty notice EDN79: Obtaining and renewing a vaping product licence .\nVaping product licence: Exceptions\n21. A person does not have to apply for a vaping product licence under the Excise Act, 2001 if they:\n- are not manufacturing vaping products in Canada\n- are not importing packaged vaping products for stamping\n- are importing vaping products only for their personal use in quantities that do not exceed the prescribed limit of 5 units, as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n- are only importing stamped packaged vaping products into Canada (that is, they do not manufacture vaping products in Canada). In such case, the person must apply to the CRA to be a vaping prescribed person in order to obtain vaping excise stamps (refer below)\n22. A vaping product licence is not required if a person is strictly handling or selling stamped products. Being a vaping prescribed person may be required.\n23. A vaping product licence is not required if a person is strictly transporting vaping products on behalf of a vaping product licensee, an excise warehouse licensee or accredited representative, in accordance with the Excise Act, 2001 .\nExcise warehouse licence\n24. An importer who imports vaping products in Canada for export or for sale to an accredited representative (that is, vaping products not intended for the Canadian duty-paid market), also requires an excise warehouse licence. Under the Excise Act, 2001 , vaping products destined for export or for sale to an accredited representative that are packaged but not stamped, must be marked with prescribed markings and entered into the licensee's excise warehouse. For more information, refer to the excise duty notice EDN79: Obtaining and renewing a vaping product licence .\nVaping prescribed person\n25. An importer who is only importing stamped packaged vaping products into Canada is required to become a vaping prescribed person with the CRA in order to obtain vaping excise stamps. Upon meeting the eligibility criteria, the CRA will send a letter to the person to confirm they meet the conditions to be a vaping prescribed person and give them their new excise duty program account number.\n26. For more information, refer to the excise duty notice EDN81: Becoming a vaping prescribed person .\nVaping prescribed person: Exception\n27. Under paragraph 158.47(2)(c) of the Excise Act, 2001 and subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations , a person who imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units, is not required to be a vaping prescribed person.\nCarriers\n28. As per section 1.4 of the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped , a person may possess a vaping product that is not stamped if the person is authorized by an officer under section 19 of the Customs Act to transport vaping products that have been reported under section 12 of that Act and is acting in accordance with that authorization. The goods may have a First Port of Arrival ( FPOA ) release or move in bond to a sufferance warehouse that is authorized to accept vaping products. For more information, refer to the series Memoranda D3: Transportation and to the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped .\nRegistration for the vaping stamping regime\n29. Under the Excise Act, 2001 , the following persons are required to register for the vaping stamping regime in order to purchase vaping excise stamps:\n- a vaping product licensee who manufactures vaping products in Canada or who imports vaping products for stamping in Canada\n- a vaping prescribed person importing stamped, packaged vaping products into the Canadian duty-paid market\n30. A person can register for the vaping stamping regime at the same time as they apply for a vaping product license or as a vaping prescribed person under the Excise Act, 2001 . The CRA will send the applicant a letter to confirm their registration and provide instructions on how to purchase stamps.\n31. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nRegistration for the vaping stamping regime: Exceptions\n32. Under the Excise Act, 2001 , the following persons are not required to register for the vaping stamping regime:\n- a vaping product licensee who packages only vaping products for export outside Canada\n- a vaping product licensee who packages only vaping product drugs that have been assigned a drug identification number under the Food and Drug Regulations\n- a vaping product licensee who packages only vaping products to be sold to an accredited representative for their official or personal use\n- a vaping product licensee who does not package vaping products in the smallest package in which they are sold to the consumer\n- a person who imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units, as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n33. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nVaping excise stamps: Order process\n34. An importer must be approved by the CRA to purchase vaping stamps ( peach-coloured Canada vaping excise stamps and province-specific vaping excise stamps). For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nStamping of vaping products\n35. All packaged vaping products entering the Canadian duty-paid market must bear a vaping excise stamp, unless one of the exceptions mentioned in Stamping of vaping products: Exceptions applies.\n36. If the package is intended for sale in a non-specified vaping province, it must be stamped with a peach-coloured Canada vaping excise stamp. Effective July 1, 2024 , if the packaged vaping product is destined for the duty-paid market of a specified vaping province, it must be stamped with a province-specific vaping excise stamp. For more information, refer to excise duty notice EDN95: Coordinated Vaping Duty System .\n37. Vaping products imported and intended to be stored in a particular specified vaping province for further distribution in another specified province can bear the province-specific vaping excise stamp of that other province.\n38. As per section 158.47 of the Excise Act, 2001 , vaping products that are being imported into Canada and entering the Canadian duty-paid market must be packaged and have a vaping excise stamp affixed to the products before they can be released under the Customs Act unless they are being imported by a vaping product licensee for further manufacturing or stamping by the licensee.\n39. As per section 158.51 of the Excise Act, 2001 , Non-Compliant Imports, if a vaping product licensee or a vaping prescribed person imports a vaping product intended for the Canadian duty-paid market, that is packaged and not stamped, when it is being reported to the CBSA, it shall be placed in a sufferance warehouse for the purpose of being stamped by the importer or owner of the imported vaping product.\n40. As per section 158.511 of the Excise Act, 2001 , if a vaping product licensee imports a packaged vaping product for stamping, the vaping product licensee shall, immediately after the vaping product is released under the Customs Act , deliver the vaping product to its premises for stamping.\n41. Section 4.2 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations requires that the stamp be affixed:\n- in a conspicuous place on the package\n- in a manner that seals the package\n- in a manner that the stamp remains affixed to the package after the package is opened\n- in a manner that does not interfere with the stamp's security features\n- in a manner that does not obstruct any information required by or under an Act of Parliament to appear on that package\n42. Vaping stamp example: peach-coloured Canada vaping excise stamp.\nImage description Stamp components (clockwise from top left): stamp type: vaping/vapotage anti-copy line work jurisdiction indicator unique identifier duty-paid status: Duty paid – Canada – Droit acquitté intaglio latent image colour shift ink\n43. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nStamping of vaping products: Exceptions\n44. The following vaping products are not required to bear a vaping excise stamp:\n- Unstamped vaping products that are imported by a vaping product licensee for further manufacturing or stamping by the licensee. In this situation, the vaping product would be required to be stamped by the licensee before entering the Canadian duty-paid market. Vaping products must be stamped before the end of the second calendar month following the month in which the licensee packages the vaping product or that the product has been released by the CBSA.\n- Vaping products entered into an excise warehouse to be exported or sold to an accredited representative for their official or personal use, not destined for the Canadian duty-paid market.\n- Vaping products that are vaping product drugs that are assigned a drug identification number under the Food and Drug Regulations .\n- Vaping products that are re-imported by a vaping product licensee for re-work or destruction in a manner approved by the CRA.\n- Vaping products that are imported by an individual for personal use within prescribed limits as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations (the limit is 5 units).\nImportation of unstamped vaping products: Not destined for the Canadian duty-paid market\nExcise warehouse\n45. When imported packaged vaping products not destined for the Canadian duty-paid market are not stamped (intended for export or for sale to an accredited representative) they must immediately be marked as per section 8 and section 9 of the Stamping and Marking of Tobacco, Cannabis, and Vaping Product Regulations , and entered into an excise warehouse.\n46. Only imported packaged, unstamped and marked vaping products can enter an excise warehouse and, exclusively for export, for sale to accredited representatives, or to be delivered to another excise warehouse (not destined for the Canadian duty-paid market).\n47. An excise warehouse does not allow for the deferral of vaping duty and imported vaping products cannot be removed from an excise warehouse for re-work or destruction.\n48. The excise warehouse licence number must be indicated on the customs reporting documentation at the time the imported goods are reported to the CBSA to obtain release under the Customs Act . These goods must be entered into the excise warehouse immediately after release from the CBSA.\n49. The excise warehouse licence number must be input in the Special Authority Permit field of the Commercial Accounting Declaration (CAD). The required excise warehouse licence format that must be submitted is either 99-XXX-99999 or 99-XX-99999 . All digits must be input in the Special Authority Permit field of the CAD. For example, if the licence is 99-EWL-1 then the number to go in the Special Authority Permit field is 99-EWL-00001 .\nCustoms bonded warehouse\n50. Only imported packaged, unstamped and marked vaping products can enter a customs bonded warehouse and, exclusively for export, or for sale to accredited representatives. For more information, refer to Memorandum D7-4-4 : Customs bonded warehouses .\nImportation of unstamped vaping products or bearing a stamp not corresponding to the declaration: Destined for the Canadian duty-paid market\n51. When imported packaged vaping products destined for sale in a non-specified province are not stamped at the time of report to the CBSA, the products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- entered into a customs sufferance warehouse where the vaping product licensee or the vaping prescribed person will stamp the vaping products with a peach-coloured Canada vaping excise stamp\n- entered into the premises of a vaping product licensee where the licensee will stamp the vaping products with a peach-coloured Canada vaping excise stamp\n52. When imported packaged vaping products destined for sale in a specified province are not stamped at the time of report to the CBSA, the products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- entered into a customs sufferance warehouse where the vaping product licensee or the vaping prescribed person will stamp the vaping products with a province-specific vaping excise stamp\n- entered into the premises of a vaping product licensee where the licensee will stamp the vaping products with a province-specific vaping excise stamp\n53. When imported, stamped, packaged vaping products destined for sale in a specified province do not bear the vaping excise stamp for that specified vaping province at the time of report to the CBSA, they cannot be entered into a customs sufferance warehouse for stamping with the vaping excise stamp corresponding to the specified province declared to the CBSA on import documents. The products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- accounted for according to the vaping excise stamp that is affixed to the products when they are imported as per paragraphs 61 and 62 of this memorandum, and shall be sold in a province corresponding to that stamp\n54. The vaping duty and the additional vaping duty (if applicable) have to be paid to the CBSA when the vaping products are stamped in a sufferance warehouse, and have to be paid to the CRA if they are stamped in Canada in the premises of a vaping product licensee.\n55. If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under by the CBSA, then the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.\n56. Importers can apply to the CBSA to obtain their own customs sufferance warehouse licence. Applicants must meet all regulatory requirements set out in the Customs Sufferance Warehouse Regulations in order to be issued a customs sufferance warehouse licence. However, a customs sufferance warehouse licence will not be issued to applicants seeking to only stamp vaping products in the warehouse facility.\n57. Unstamped packaged vaping products can also be delivered to an existing customs sufferance warehouse in accordance with mode of transport. For more information, refer to Memorandum D4-1-4 : Customs sufferance warehouses , at the link found in the Related links section of this memorandum.\n58. To enter the sufferance warehouse where goods are stored, written authorization from the CBSA or the attendance of a CBSA officer is required for any person other than an employee of the sufferance warehouse or an employee of a carrier engaged in the delivery of goods to or the removal of goods from the sufferance warehouse. For more information, refer to Memorandum D4-1-4 .\n59. Vaping products constitute a prescribed class of goods that are forfeited if they are not removed from a customs sufferance warehouse within 14 days after they were reported to the CBSA under section 12 of the Customs Act . For more information, refer to the Customs Sufferance Warehouses Regulations and to Memorandum D4-1-7 : Extension of time limits for the storage of goods .\n60. Special services charges will be applied when an officer is asked to verify that packages in a customs sufferance warehouse have been stamped in accordance with the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations . For more information, refer to Memorandum D1-2-1 : Special services .\nVaping duty and additional vaping duty: Relieved or not payable\n61. There are limited circumstances where the vaping duty is relieved or not payable with respect to vaping products. The Excise Act, 2001 provides exceptions where the vaping duty is relieved or not payable on importation of vaping products. Such exceptions are as follows:\nVaping products imported by a vaping product licensee Subsection 158.47(2) provides that an imported vaping product is exempted from stamping or packaging before release under the Customs Act for entry into the Canadian duty-paid market if the product is imported by a vaping product licensee for further manufacturing or for stamping by the licensee. Vaping products imported for personal use As per subsection 158.62(2) of the Excise Act, 2001 , vaping duty and additional vaping duty are relieved on the importation of vaping products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff to be imported without the payment of duties, as defined in Note 4 to that Chapter. The quantity permitted to be imported duty free is one unit. Importation for re-working or destruction As per subsection 158.64 of the Excise Act, 2001 , the duties imposed under paragraphs 158.57(b) and 158.58(b) of that Act are relieved on a stamped vaping product that was manufactured in Canada by a vaping product licensee and that is imported for re-working or destruction in accordance with section 158.53 of that Act. Other circumstances Section 158.66 of the Excise Act, 2001 provides certain circumstances where the vaping duty and the additional vaping duty on vaping products is not payable, including vaping products that meet the definition of a vaping product drug or are imported for analysis by a vaping product licensee with approval from the CRA.\nImportation of stamped vaping products: Destined for the Canadian duty-paid market\nVaping duty and additional vaping duty (if applicable): Payable\n62. Vaping duty is imposed under section 158.57 of the Excise Act, 2001 on vaping products manufactured in Canada or imported into Canada in the amount determined under Schedule 8 to that Act. Vaping duty is paid to the CBSA on vaping products that bear the peach-coloured Canada vaping excise stamp when they are imported.\n63. An additional vaping duty in respect of a specified vaping province is imposed under section 158.58 of the Excise Act, 2001 , on vaping products imported in Canada, if the vaping products are destined for sale for the specified province's duty-paid market. The amount of additional duty in respect of vaping products in a specified vaping province is equal to the amount determined in respect of the vaping products under Schedule 8 to that Act. Vaping duty and additional vaping duty are to be paid to the CBSA on vaping products that bear the province-specific vaping excise stamp when they are imported. All products stamped with a province-specific stamp, are subject to the additional vaping duty.\nExample: A package of 4 vaping pods (each pod containing 1.5 ml) is imported in Saskatchewan, destined for the Ontario market (as indicated by the Ontario vaping excise stamp affixed to the package). Effective July 1, 2024 , products destined for the Ontario market are subject to the additional vaping duty. The package is subject to vaping duty in the total amount of $8.96 ([$1.12 in vaping duty plus $1.12 in additional vaping duty per 1.5 ml pod] × 4). For more information, refer to excise duty notice EDN95: Coordinated Vaping Duty System .\n64. As per subsection 158.59 of the Excise Act, 2001 , the vaping duty and the additional vaping duty in respect of an imported vaping product shall be paid and collected under the Customs Act . In addition, interest and penalties are to be imposed, calculated, paid and collected under the Customs Act , as if the tax was a customs duty levied on the vaping product under the Customs Tariff . The Customs Act applies with any modifications that the circumstances require.\n65. In the case of imported vaping products, the importer, owner or other person who is liable under the Customs Act to pay duties levied under section 20 of the Customs Tariff is required to pay the vaping duty and the additional vaping duty imposed at the time of accounting to the CBSA. In the case of packaged vaping products that are imported by a vaping product licensee for stamping, the vaping duty and the additional vaping duty are payable by the vaping product licensee at the time they are stamped to the CRA. For more information, refer to the section Reporting and accounting for vaping products of this memorandum.\nRates of vaping duty and additional vaping duty\n66. Effective July 1, 2024 , the rates of vaping duty imposed on liquid vaping products under section 158.57 of the Excise Act, 2001 are:\n- $1.12 per 2 miilitres (ml), or fraction thereof, for the first 10 ml of vaping substance in the vaping device or immediate container\n- $1.12 per 10 ml, or fraction thereof, for amounts over the first 10 ml\n67. Effective July 1, 2024 , the rates of vaping duty imposed on solid vaping products under section 158.57 of the Excise Act, 2001 are:\n- $1.12 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance in the vaping device or immediate container\n- $1.12 per 10 g, or fraction thereof, for amounts over the first 10 g\n68. Effective July 1, 2024 , rates of additional vaping duty imposed under section 158.58 of the Excise Act, 2001 in respect of a specified vaping province are equal to the amounts determined above. The Coordinated Vaping Product Taxation Agreements ( CVPTA s) stipulate that the tax bases for the vaping duty and for the additional vaping duty in respect of a specified province are to remain identical.\n69. The vaping duty and the additional vaping duty are calculated on the quantity of vaping substance contained within each individual device or immediate container, not on the total quantity contained in a package.\n70. For more information, refer to the excise duty notice EDN82: Calculation of vaping duty .\nValue for tax\n71. The value for tax of the vaping product is the formula A plus B.\nA Value of the vaping product as it would be determined under sections 48 to 53 of the Customs Act (that is, value for duty). B Any duties and taxes payable related to customs (for example, under the Customs Tariff , the Excise Tax Act , the Excise Act, 2001 or the Special Import Measures Act , etc.), other than the GST/HST and provincial sales tax.\nGST/HST and provincial sales tax\n72. The GST/HST is applicable to the value for tax of the vaping product (as per the rules set out in the Excise Tax Act ) as calculated above.\n73. When a provincial sales tax is applicable, it applies also to the value for tax of the vaping product and to the applicable GST.\n74. For more information, refer to Memorandum D2-3-6 : Non-commercial provincial tax collection programs .\nOther duties and taxes payable: When vaping duty and additional vaping duty are not payable\n75. All applicable duties and taxes related to customs (for example, under the Customs Tariff , the Excise Tax Act , the Excise Act 2001 , or the Special Import Measures Act , etc.), inclusive of the GST/HST and of the provincial sales tax (if applicable), are payable in respect of the importation of a vaping product even when vaping duty and additional vaping duty are not payable.\nIllustrative examples\n76. For examples on the calculation of the vaping duty and other duties and taxes, refer to Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST of this memorandum.\nTariff classification numbers\n77. A lists of goods that may be subject to the excise duty framework for vaping products at the time of issuance of this memorandum, accompanied with their respective tariff classification numbers, can be found in Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp of this memorandum.\nRulings\n78. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1 : National customs rulings , Memorandum D11-11-3 : Advance rulings for tariff classification and Memorandum D11-4-16 : Advance rulings for origin under Free Trade Agreements .\nReporting and accounting for vaping products\nCourier Low Value Shipment ( CLVS ) Program\n79. Vaping products are regulated under the Tobacco and Vaping Products Act , Canada Consumer Product Safety Act and Food and Drugs Act and, therefore, are excluded from the CLVS Program. For more information, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nPostal stream\n80. Vaping products that are commercial goods or casual goods are eligible for importation in the postal stream. For more information, refer to Memorandum D5-1-1 : International mail processing .\nCasual goods ( non-commercial )\n81. The accounting of vaping products which are casual goods follows the same process as any other casual goods. Casual goods means, for the purposes of this memorandum, 5 units or less of vaping products imported into Canada for personal use. Effective July 1, 2024 , the additional vaping duty was imposed on vaping products that are imported by an individual for their personal use, if the individual is a resident in a specified vaping province. Importers should be prepared to present on demand to the officer any relevant documentation, as would be the case for any other goods. Officers will determine if the vaping duty and the additional vaping duty are applicable and proceed with the necessary calculations. For more information, refer to Memorandum D17-1-3 : Casual importations and to the relevant memorandum in the series Memoranda D2: International travel .\nPersonal exemptions\n82. For more information on duty and tax free importation and limits on importation of vaping products accompanied by the traveller (whether taxed or not), refer to the relevant memorandum in the series Memoranda D2: International travel .\nCommercial goods\n83. Reporting and accounting of vaping products that are commercial goods where the vaping duty is, or is not, payable on importation, is made in the same way and within the same prescribed time that customs duties and other taxes are, or are not, payable. Commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. For more information, refer to the series Memoranda D17: Accounting and release procedures .\n84. Importers of vaping products must ensure that the appropriate and valid CRA vaping licence number or the letter of endorsement is available at the time of report when requested by the CBSA. When requested, the valid CRA vaping licence number or the letter of endorsement must be provided to the CBSA.\n85. When the proof of the valid CRA vaping licence number or the letter of endorsement cannot be provided to the CBSA upon request, the vaping products may have to be exported, abandoned to the Crown or destroyed.\n86. When accounting for vaping products, the importer should complete the CAD, using the same method as it would normally. This includes correctly determining the proper tariff classification number and calculating the regular duties and taxes. If provincial taxes are applicable, this will be calculated on a separate line.\n87. An importer must pay all customs duties, GST/HST and vaping duty at the time of accounting (deferral of the amount equivalent to vaping duty is not allowed for vaping products). For more information, refer to the Duties and taxes calculation section of this memorandum.\n88. The CBSA may require supporting documentation for the importation of a vaping product meeting conditions from one of the exceptions mentioned above that is claimed by the importer. If, at the time of accounting of the products (that is, when the products have been released from the CBSA), the required supporting document is not valid or is not provided to the CBSA when required, in respect of the particular importation, and that the vaping duty would be payable in the absence of such proof, then the vaping duty would apply.\nCSA importers (Customs Self-Assessment Program)\n89. Vaping products are considered eligible goods for the purposes of CSA importers. RSF code 49435 ( excise tax/duties vaping products ) should be used in Form E648: CSA Revenue Summary. For more information, refer to Memorandum D23-3-1 : Customs Self-Assessment Program for importers .\nAccounting for commercial goods: Vaping duty payable and additional vaping duty non applicable\n90. To account for vaping products where the vaping duty is payable on importation, the importer must select the appropriate excise code from the Excise tax code scroll down menu. This code is based on whether the goods are liquid (ml) or solid vaping product (g) (refer to table below for a list of applicable excise codes when the vaping duty is payable). Code V01 and V15 are set as Accept Rates, which means that the importer needs to manually calculate the duty and enter amount in the Net Excise Duty amount field in CAD.\nTable 1: Excise code of vaping duty payable Excise code Vaping duty payable V01 Stamped vaping products – liquid – federal duties only V15 Stamped vaping products – solid – federal duties only\nExample 1\nThe example below shows a commercial importation of a 30-gram bottle of solid vaping product that has a value for duty of $50. The vaping products are not for consumption, use or sale to consumers in a specified vaping province. Excise tax code V15 – Stamped vaping products – solid – federal duties only is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2024-12-19 in the field Tariff Treatment it shows 002 in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 7.84 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 57.84 in the GST field the it shows 2.89 in the PST/HST/ field Amount it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 10.73\nAccounting for commercial goods: Vaping duty and additional vaping duty payable\n91. To account for vaping products where both the vaping duty and the additional vaping duty are payable on importation, the importer must insert the correct tariff classification number in the appropriate field, select the relevant excise code for the vaping duty and select the appropriate jurisdiction in the Destination Province field. This code is based on whether the goods are liquid (ml) or solid vaping product (g) (refer to table 2 below for a list of applicable excise codes when the vaping duty and the additional vaping duty are payable). The vaping duty and the additional vaping duty codes are set as Accept Rates, which means that the importer needs to manually calculate the duty and enter amount in the Net Excise Duty amount field in the CAD.\nTable 2: Administrative codes: Additional vaping duty payable Province or territory Excise code: Solid vaping products Excise code: Liquid vaping products Ontario V16 V02 Quebec V17 V03 Nunavut V18 V04 Northwest Territories V19 V05 Alberta V21 V07 Manitoba V22 V08 Nova Scotia V23 V09 New Brunswick V26 V12 Prince Edward Island V27 V13 Yukon V28 V14\nExample 2\nThe example below shows a commercial importation of a 30-gram bottle of solid vaping products that has a value for duty of $50. The vaping products are for consumption, use or sale to consumers in Ontario (a specified vaping province), even if the goods are imported via another province. Excise tax code V16 – Stamped vaping products – solid – federal and provincial duties – ON is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2024-12-19 in the field Tariff Treatment it shows 002 in the field Destination Province it shows ON in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 15.68 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 65.68 in the GST field the it shows 3.28 in the PST/HST/ field Amount it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 18.96\nAccounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable\n92. To account for vaping products where the importer or the goods meet the conditions of one of the exceptions mentioned in the Vaping duty relieved or not payable on importation section above, the importer must enter the correct tariff classification number and also include the appropriate excise code from the Excise tax code scroll down menu. This excise code is based on the exception being claimed and indicates why the vaping duty is relieved or not payable (refer to table below for a list of applicable excise codes when an exception is being claimed).\nTable 3: Excise code of vaping duty exceptions Excise code Vaping duty exceptions V29 Vaping product drug - liquid V30 Vaping product drug - solid V31 Personal importation within the prescribed limit - liquid V32 Personal importation within the prescribed limit - solid V33 Imported by a vaping product licensee for stamping on their premises - liquid V34 Imported by a vaping product licensee for stamping on their premises - solid V35 Imported by a vaping product licensee for further manufacturing on their premises - liquid V36 Imported by a vaping product licensee for further manufacturing on their premises - solid V37 Imported by a vaping product licensee for destruction - liquid V38 Imported by a vaping product licensee for destruction - solid\nExample 3\nThe example below is a commercial importation of a 30-gram bottle of vaping liquid that has a value for duty of $50. In this example, the product is unstamped, unpackaged and imported by a vaping product licensee for further manufacturing on their premises - liquid. Excise code V35 is selected to relieve the vaping duty and the additional vaping duty. Excise tax code V35 - VPL - for further manufacturing on their premises - liquid is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2025-05-20 in the Tariff Treatment field it shows 002 in the Destination Province field it shows ON in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 0.00 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 50.00 in the GST field it shows 2.50 in the PST/HST/ Amount field it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 2.50\nAdditional information on report and accounting\n93. For more information regarding the report and the accounting for commercial goods and for casual goods (non-commercial), refer to the series Memoranda D17: Accounting and release procedures .\nReturn and sale of vaping products\n94. Section 117 of the Customs Act does not allow the return of vaping products unless the goods were seized in error.\n95. Section 119.1 of the Customs Act allows the Minister to sell forfeited vaping products to a person with the appropriate license under the Excise Act, 2001 .\nReporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency\n96. A vaping product licensee must file the Form B600: Vaping duty and information return , monthly, to report their manufacturing activities (including inventories) and, if applicable, vaping duty and additional vaping duty payable.\n97. A vaping prescribed person who imports packaged vaping products is required to file the Form B601: Vaping information return: Prescribed person , monthly, to report usage of vaping excise stamps.\n98. For more information, refer to Reporting and remitting the excise duty on vaping products .\nCorrections, refunds, drawbacks, re-determinations and further re-determinations\n99. The obligation to make a correction to the incorrect declaration starts when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90 day period to make a correction pursuant to section 32.2 of the Customs Act starts on the date that the importer has, or was deemed to have had, specific information that a declaration is incorrect. Failure to correct incorrect declarations may result in the assessment of an Administrative Monetary Penalty (AMP) and interest. For more information, refer to the Administration and enforcement section of this memorandum.\n100. Corrections to declarations and requests for refunds on commercial goods are to be made on the CAD, in the manner under the relevant provisions of the Customs Act , in accordance with the procedures outlined in Memorandum D11-6-6 : Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , Memorandum D6-2-3 : Refund of duties and Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations .\n101. Where an amount of vaping duty on commercial goods is to be refunded to the importer or is to be paid to the CBSA, the CBSA will issue a Statement of Adjustment ( SOA ), which serves as a notice of refund or assessment, in response to an adjustment request, or in response to a review or re-determination initiated by the CBSA.\n102. The CBSA may re-determine or further re-determine the origin, tariff classification or value for duty on commercial goods, on its own initiative or in response to an adjustment request. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of vaping duty.\n103. Drawback is available for customs duty and vaping duty when imported vaping products released from the CBSA are duty-paid and are exported, or are sold to accredited representatives. A drawback claim, accompanied by waivers (since either the importer or exporter can claim but not both), can be filed with the CBSA. There can be no drawback of the amount equivalent to excise levied under the Customs Tariff when this amount has been paid under the Excise Act, 2001 (for example, entered into an excise warehouse immediately after release from CBSA). For more information, refer to Memorandum D7-4-2 : Duty Drawback Program .\n104. Where there is overpayment of vaping duty on casual goods ( non-commercial ) that was paid to the CBSA, an importer may submit Form B2G: CBSA informal adjustment request to the appropriate CBSA Casual Refund Centre to request refund of the amount overpaid. The refund center will either deny or allow the refund. For more information, refer to Memorandum D6-2-6 .\nReview\n105. Following a determination, re-determination or further re-determination of the origin, tariff classification or value for duty on commercial goods, an importer may request for a re-determination or further re-determination of origin, tariff classification or value for duty under the Customs Act . For more information, refer to Memorandum D11-6-7 : Request under section 60 of the Customs Act for a re-determination , a further re-determination or a review by the President of the Canada Border Services Agency .\n106. Following the denial or reject of an importer's refund or adjustment request on casual goods by the CBSA Casual Refund Centre, an importer may appeal this decision. For more information, refer to the Appeal process section of Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations .\nKeeping records\n107. Every vaping product licensee and vaping prescribed person is required, under subsection 206(1) of the Excise Act, 2001 , to maintain all records that are necessary to determine whether they are in compliance with that Act. This includes the amount of vaping products manufactured, received, used, packaged, sold and disposed of. Records must also support the information reported in respect of the possession and use of any vaping excise stamps issued.\n108. Records must be kept for a period of at least six years from the end of the last year to which they relate.\n109. For more information, refer to the excise duty memorandum EDM9-1-1 : General requirements for records .\nAdministration and enforcement\n110. The Customs Act legislative and administrative framework for importing and accounting including penalties, interest and enforcement action, will apply to vaping products until the time of release and to final accounting to the CBSA. After release from the CBSA, the provisions of the Excise Act, 2001 will apply as if the goods were domestic goods.\n111. The Excise Act, 2001 provides penalties for different circumstances of non-compliance related to the vaping duty and the vaping stamping regime. For more information, refer to the Excise Act, 2001 .\n112. Importations may be subject to examination at the time of importation and to post-release verification for compliance with the origin, tariff classification, value for duty, and marking programs, and any other applicable programs or provisions administered by the CBSA. If non-compliance is encountered by the CBSA, in addition to assessments of any applicable duties and taxes, penalties may be imposed and interest may be assessed, where applicable.\n113. For more information, refer to Memorandum D11-6-5 : Interest and penalty provisions: Determinations/ re-determinations , appraisals/re-appraisals, and duty relief , Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System , and the Customs Act .\nAdditional information\n114. For more on the vaping excise duty framework, refer to Excise duty on vaping products .",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the most up-to-date classification numbers, refer to the Customs Tariff .\nVaping products subject to the duty and stamp\nVaping product that is a vaping device that contains vaping substances 2404.12.00.00 – disposable, with vaping substance included that contains no tobacco but contains nicotine 2404.19.00.00 – disposable, with vaping substance included that contains no tobacco and no nicotine 8543.40.00.10 – reusable, with vaping substance included that contains nicotine 8543.40.00.90 – reusable, with vaping substance included that contains no nicotine Vaping products that are vaping substances in immediate containers 2404.12.00.00 – without tobacco but with nicotine 2404.19.00.00 – without tobacco or nicotine Vaping products that are vaping substances not in any vaping device or immediate container 2404.12.00.00 – without tobacco but with nicotine 2404.19.00.00 – without tobacco or nicotine\nVaping products not subject to the duty and stamp\nVaping substance that contains tobacco 2404.11.00.00 – containing tobacco Vaping substance that includes any cannabis 2404.19.00.00 – without tobacco or nicotine but containing any substances from cannabis Vaping device without any vaping substance 8543.40.00.90 – reusable, empty",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Example 1: Importation of commercial goods where the vaping duty is payable and where the additional vaping duty is not applicable\nA package containing 4 pods, with each pod containing 1.5 ml of vaping liquid.\nValue for duty $40 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 millilitres (ml), or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Sub-total (value for tax) $44.48 GST $2.22 Total (duties and taxes) $6.70\nNote: The vaping duty is calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.\nExample 2: Another importation of commercial goods where the vaping duty is payable and where the additional vaping duty is not applicable\nA 30-gram bottle of vaping solid.\nValue for duty $50 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance $1.12 per 10 g, or fraction thereof for amounts over the first 10 g ($5.60 for the first 10 g plus $2.24 for the next 20 g) $7.84 Sub-total (value for tax) $57.84 GST $2.89 Total (duties and taxes) $10.73\nExample 3: Importation of commercial goods where both the vaping duty and the additional vaping duty are payable\nA package containing 4 pods, with each pod containing 1.5 ml of vaping products liquid.\nValue for duty $40 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 ml, or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Additional vaping duty $1.12 per 2 ml, or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Sub-total (value for tax) $48.96 GST $2.45 Total (duties and taxes) $11.41\nNote: The vaping duty and the additional vaping duty are calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "Appendix C: Excise duty framework for the importation of vaping products",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Packaged vaping products\nLicensing requirement 1\nIf the importer only imports stamped packaged vaping products intended for the Canadian duty-paid market (not manufacturing or stamping in Canada): vaping prescribed person ( VPP ) is required registration for the vaping stamping regime is required excise warehouse licence is also required if the importer imports vaping products in Canada for export or for sale to an accredited representative Stamping requirement: Option A Proper vaping stamp is required prior to CBSA release If unstamped: products have to be exported, abandoned or entered a customs sufferance warehouse to be stamped If stamped with a stamp not corresponding to the specified province declared: products have to be exported, abandoned or sold in the province corresponding to that stamp Vaping duty and additional vaping duty: If applicable, they are payable to the CBSA at the time of accounting. Stamping requirement: Option B Vaping stamp is not required if: vaping products are packaged and will be stamped in Canada in the VPL premises vaping products are for export or for sale to an accredited representative or for transfer to an excise warehouse or customs bonded warehouse Note: These products must also contain prescribed markings. Vaping duty and additional vaping duty: They are relieved or not payable to the CBSA (duties will be payable to the CRA after the products are stamped in the VPL premises).\nLicensing requirement 2\nIf the importer is manufacturing or stamping vaping products in Canada: vaping product licence is required registration for the vaping stamping regime may be required excise warehouse licence is also required if the importer imports vaping products in Canada for export or for sale to an accredited representative Stamping requirement: Option B Refer to the option B of the Licensing requirement 1 above as it's the same option. Stamping requirement: Option C Proper vaping stamp is required prior to CBSA release If unstamped: products have to be exported, abandoned or entered a customs sufferance warehouse to be stamped If stamped with a stamp not corresponding to the specified province declared: products have to be exported, abandoned or sold in the province corresponding to that stamp Vaping duty and additional vaping duty: If applicable, they are payable to the CBSA at the time of accounting.\nLicensing requirement 3\nIf the importer only imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units: VPL and VPP registration are not required registration for the vaping stamping regime is not required Stamping requirement: Option D Vaping stamp is not required. Vaping duty and additional vaping duty: They are relieved or not payable on only 1 unit under the personal exemption.\nFlow chart: Packaged vaping products\nUnpackaged vaping products\nLicensing requirements\nVaping product licence is required Registration for the vaping stamping regime is required Stamping requirements Vaping stamp is not required on unpackaged products imported for further manufacturing (the vaping stamp will be applied after the product is packaged by the licensee) Unpackaged goods cannot enter an excise warehouse; they must be packaged and contain prescribed markings Vaping duty and additional vaping duty: They are relieved on importation (they will be payable to CRA when stamped in Canada). (Refer to Additional information on report and accounting .)\nFlow chart: Unpackaged vaping products",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-3-2-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-3-2",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Consumer Product Safety Act\n- Customs Act\n- Customs Sufferance Warehouses Regulations\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\n- Food and Drugs Act\n- Food and Drug Regulations\n- Foreign Missions and International Organizations Act\n- Non-residents ' Temporary Importation of Baggage and Conveyances Regulations\n- Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped\n- Special Import Measures Act\n- Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n- Tobacco and Vaping Products Act\nRelated D memoranda\n- Memorandum D1-2-1 : Special services\n- Memoranda D2: International travel\n- Memoranda D3: Transportation\n- Memorandum D4-1-4 : Customs sufferance warehouses\n- Memorandum D4-1-7 : Extension of time limits for the storage of goods\n- Memorandum D5-1-1 : International mail processing\n- Memorandum D6-2-3 : Refund of duties\n- Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations\n- Memorandum D7-4-2 : Duty Drawback Program\n- Memorandum D7-4-4 : Customs bonded warehouses\n- Memorandum D11-4-16 : Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-5 : Interest and penalty provisions: Determinations/ re-determinations , appraisals/re-appraisals, and duty relief\n- Memorandum D11-6-6 : Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-6-7 : Request under section 60 of the Customs Act for a re-determination , a further re-determination or a review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1 : National customs rulings\n- Memorandum D11-11-3 : Advance rulings for tariff classification\n- Memoranda D17: Accounting and release procedures\n- Memorandum D17-1-3 : Casual importations\n- Memorandum D17-4-0 : Courier Low Value Shipment Program\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-3-1 : Customs Self-Assessment Program for importers\nSuperseded D memoranda\nD18-3-2 dated June 25, 2025\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-10",
+    "current_to": "2026-03-10",
+    "citation": "Memorandum D18-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of luxury vehicles\nKey content: Which vehicles are subject to the luxury tax; how luxury tax amounts are decided; special cases and exceptions; temporary importation; declaration and accounting; corrections, refunds and re-determinations\nKeywords: CARM, luxury tax, imported vehicles",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Date of effect Currency Scope of the luxury tax Prohibited goods Subject vehicle Tariff classification numbers Price threshold, taxable amount and amount of luxury tax Application framework Temporary importation under tariff item No. 9993.00.00 Supporting documents: Requirements Flow chart: Application of the luxury tax on importation Registration framework Declaration and accounting Rulings Corrections, refunds, re-determinations and further re-determinations Administration and enforcement Penalties under the Select Luxury Items Tax Act Additional information\n- Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax\n- Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST\n- Appendix C: Flow chart - Application of the luxury tax on importation\n- Appendix D: Luxury tax payable or not payable on importation\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- Withdraw subject vessels and subject aircraft from the application of the Select Luxury Items Tax Act\n- Reflect the changes made to the Select Luxury Items Tax Act effective on November 5, 2025\n- Update links\n- Move the flow chart and examples to specific appendixes\n- Add new tables to existing examples for importation of casual goods",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For a list of definitions of the words found in this memorandum, refer to paragraph 2(1) of the Select Luxury Items Tax Act .",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Date of effect\n1. The luxury tax came into effect on September 1, 2022 .\n2. Effective November 5, 2025 the luxury tax is no longer payable on subject aircraft and subject vessels. The luxury tax continues to be payable on subject vehicles priced or valued above $100,000 unless an exemption applies. For more information on the application of the luxury tax to subject vehicles, refer to Notice LTN2: Subject vehicles under the Select Luxury Items Tax Act .\nCurrency\n3. All amounts expressed in this memorandum are in Canadian dollars.\nScope of the luxury tax\n4. The luxury tax applies to importations into Canada of subject vehicles that have a taxable amount above $100,000 (the price threshold). For more information, refer to the Price threshold, taxable amount and amount of luxury tax section of this memorandum.\n5. A vehicle falls within the scope of the luxury tax regime if it meets the definition of a subject vehicle as set out in subsection 2(1) of the Select Luxury Items Tax Act . Such vehicles are broadly referred to as subject vehicles. Vehicles that do not meet these definitions are not subject to the luxury tax. For more information, refer to the Subject vehicle section of this memorandum.\n6. Certain persons are required to register with the Canada Revenue Agency (CRA) as registered vendors under the Select Luxury Items Tax Act . Such persons include manufacturers, wholesalers, retailers and importers of subject vehicles that are within the scope of the luxury tax regime and that are priced above the price threshold. For more information, refer to the Registration framework section of this memorandum.\nProhibited goods\n7. The importation into Canada of certain subject vehicles may be prohibited under tariff item No. 9897.00.00 of the schedule to the Customs Tariff . Exemption from the import restriction that relates to tariff item No. 9897.00.00 does not exempt a vehicle from other import restrictions that may apply. For example, Transport Canada and Environment and Climate Change Canada have vehicle standards and emissions requirements that must also be met. The onus rests with the importer to determine the overall compliance status of the vehicle prior to importing it. For more information about all aspects of vehicle admissibility, refer to Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles , to Memorandum D19-12-1: Importing Vehicles into Canada and to Memorandum D19-7-4: Importation of Engines, Vehicles, Vessels, Machines and Equipment\nSubject vehicle\nSubject vehicle: Definition\n8. Subject vehicle means a motor vehicle that\n- is designed or adapted primarily to carry individuals on highways and streets,\n- has a seating capacity of not more than 10 individuals,\n- has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations , that is less than or equal to 3,856 kg,\n- has a date of manufacture after 2018, and\n- is designed to travel with four or more wheels in contact with the ground.\n9. Examples of subject vehicles include sedans, coupes, hatchbacks, convertibles, sport utility vehicles and light duty pickup trucks.\nSubject vehicle: Exclusions\n10. Subject vehicle does not include:\n- an ambulance,\n- a hearse,\n- a motor vehicle that is clearly marked for policing activities,\n- a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities,\n- a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities, a refrigerator or ice box, a self-contained toilet, a heating or air-conditioning system that can function independently of the vehicle engine, a potable water supply system that includes a faucet and sink, and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine,\n- a motor vehicle that is registered before September 2022 with a government (refers to any Canadian or foreign government), and in respect of which possession was transferred to a user of the motor vehicle before September 2022.\nTariff classification numbers\n11. The Customs Tariff is updated at the beginning of each calendar year but for tariff classification reference purposes only at time of issuance of this memorandum, a list of goods that may be subject to the luxury tax, accompanied with their respective tariff classification numbers, is found in Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax of this memorandum. The list is not exhaustive and the classification numbers are provided for information purposes only. The importer should always consult the Customs Tariff in effect at the time of importation.\nPrice threshold, taxable amount and amount of luxury tax\nPrice threshold\n12. As per Section 9 of the Select Luxury Items Tax Act , the price threshold in respect of a subject vehicle is $100,000.\nThe taxable amount must exceed the price threshold for the luxury tax to apply.\nTaxable amount\n13. When calculating the luxury tax, the applicable GST / HST and provincial sales tax to the subject vehicle are not to be taken into account. In addition, any deduction for a trade-in or down payment does not reduce the taxable amount of a subject vehicle for the purposes of determining the applicable luxury tax.\n14. The amounts of any duties and taxes (e.g., customs duty, excise tax, etc.), other than the GST / HST and provincial sales tax, have to be included in the taxable amount for the purposes of determining the amount of luxury tax.\n15. As per paragraph 20(2) of the Select Luxury Items Tax Act , the taxable amount is determined by the formula in which A and B are added together where :\n- A is the value of the subject vehicle as it would be determined under sections 48 to 53 of the Customs Act , (i.e., value for duty) and\n- B is any duties and taxes payable related to customs (e.g., under the Customs Tariff , the Excise Tax Act or the Special Import Measures Act , etc.), other than the GST / HST and provincial sales tax.\nAmount of luxury tax\n16. As per section 34 of the Select Luxury Items Tax Act , the amount of luxury tax is calculated at the lesser of\n- 10 % of the taxable amount of the subject vehicle or\n- 20 % of the taxable amount above the price threshold of the subject vehicle\nGST/ HST and provincial sales tax\n17. The GST / HST and provincial sales tax, where applicable, are calculated on the Value for tax of the subject vehicle (as per the rules set out in the Excise Tax Act ). The Value for tax, for CBSA accounting purposes, is equal to the taxable amount plus the luxury tax as calculated above. Please refer to the examples in Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST .\n18. When a provincial sales tax is applicable, it applies to the Value for tax of the subject vehicle.\nDuties and taxes payable\n19. In addition to the luxury tax, all applicable duties and taxes related to customs (e.g. under the Customs Tariff , the Excise Tax Act or the Special Import Measures Act , etc.), inclusive of the GST / HST and of the provincial sales tax (if applicable), are payable in respect of the importation of a subject vehicle.\nIllustrative examples\n20. For examples of calculation of taxable amounts, amounts of luxury tax and GST , refer to Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST of this memorandum.\nApplication framework\nLuxury tax payable on importation\n21. As per subsection 20 (1) of the Select Luxury Items Tax Act , a person that is liable under the Customs Act to pay duty on an imported subject vehicle, or that would be so liable if the subject vehicle were subject to duty, must pay tax in respect of the subject vehicle in the amount determined under section 34 (Amount of luxury tax section of this memorandum) if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, unless one of the exceptions mentioned in the Tax not payable on importation: Exceptions section of this memorandum applies.\nApplication of the Customs Act\n22. As per subsection 20(4) of the Select Luxury Items Tax Act , the luxury tax in respect of a subject vehicle is to be paid and collected under the Customs Act . In addition, interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject vehicle under the Customs Tariff .\nTax not payable on importation: Exceptions\n23. Section 21 of the Select Luxury Items Tax Act provides exceptions where the luxury tax is not payable on importation of subject vehicles. Such exceptions are outlined in paragraphs 24 to 29:\nRegistered vendor\n24. The luxury tax in respect of a subject vehicle that is imported is not payable if the subject vehicle is imported by a registered vendor in respect of that type of subject vehicle, according to article 21(1) of the Select Luxury Items Tax Act .\nWritten agreement for the sale prior to January 2022\n25. The luxury tax will not apply to the importation of a subject vehicle that has a taxable amount above the price threshold where a purchaser and a vendor have entered into a written agreement for the sale of the subject vehicle before January 2022 in the course of the vendor’s business of selling that type of subject vehicle.\nPreviously registered vehicles\n26. The luxury tax in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless\n- the registration was done in connection with the importation and\n- the subject vehicle has never otherwise been registered with the Government of Canada or a province\nCertain police and military vehicles\n27. The luxury tax in respect of a subject vehicle that is imported is not payable if\n- the subject vehicle is equipped for policing activities and imported by a police authority or a military authority or\n- the subject vehicle is equipped for military activities and imported by a military authority\nSpecial cases\n28. The luxury tax in respect of a subject vehicle that is imported is not payable if\n- the subject vehicle is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the Customs Tariff , to the extent that the subject vehicle is not subject to duty under that Act,\n- the subject vehicle is imported for the sole purpose of maintenance, overhaul or repair of the subject vehicle in Canada and neither title to, nor beneficial use of, the subject vehicle is intended to pass, or passes, to a person in Canada while the subject vehicle is in Canada, and the subject vehicle is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n- it is the case that the subject vehicle is a foreign-based conveyance, the importation of the subject vehicle was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the Customs Tariff in paragraph (a) but the subject vehicle is diverted solely for maintenance, overhaul or repair in Canada, neither title to, nor beneficial use of, the subject vehicle is intended to pass, or passes, to a person in Canada while the subject vehicle is in Canada, and the subject vehicle is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n- the subject vehicle is a subject vehicle that is imported temporarily by an individual resident in Canada and the subject vehicle was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the subject vehicle is provided for a period of less than 180 days, immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and the subject vehicle is exported within 30 days after the importation, or\n- the subject vehicle would be classified under heading No. 98.02 of the schedule to the Customs Tariff to the extent that the subject vehicle would not be subject to duty under that Act if the definition conveyance in section 2 of the Temporary Importation of Conveyances by Residents of Canada Regulations were read as follows:\nConveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods.\n29. For more information on registered vendors, refer to the web page Luxury tax registration .\nTemporary importation under tariff item No. 9993.00.00\n30. Subject vehicles when imported temporarily under tariff Item No. 9993.00.00 of the schedule to the Customs Tariff may be relieved of the luxury tax under certain circumstances when they qualify as a special case in the section Special cases above.\n31. For more information, refer to Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nSupporting documents: Requirements\n32. The CBSA may require supporting documentation for the importation of a subject vehicle meeting conditions from one of the exceptions mentioned above. Such documents may be a proof of valid registration number under the luxury tax regime or a written agreement for the sale prior to January 1, 2022 . When the CAD is submitted, the supporting documents must be available for review at the request of the CBSA . For more information, refer to the CRA website Luxury tax notices .\n33. If, at the time of accounting in respect of the particular importation, the required supporting documents are not in force or are not presented to the CBSA when required, the luxury tax becomes applicable.\nFlow chart: Application of the luxury tax on importation\n34. A flow chart regarding the application of the luxury tax is found in Appendix C: Flow chart - Application of the luxury tax on importation of this memorandum.\nRegistration framework\n35. Under section 50 of the Select Luxury Items Tax Act , there are certain circumstances where a person is required to register with the CRA Excise and Specialty Tax Directorate under the luxury tax regime. If required to register, a person must register as a registered vendor of the subject vehicle that they import. For more information, refer to Luxury tax registration .\n36. A registered vendor of a subject vehicle will be able to import subject vehicles without the luxury tax applying at the time of accounting.\nDeclaration and accounting\nCommercial goods\n37. The declaration and accounting of subject vehicles must be made in accordance with the same procedures and time limits prescribed for the purposes of duties, other taxes, and for the luxury tax, whether or not payable upon importation.\n38. When accounting for subject vehicles, the importer should complete a CAD , using the same method as it would normally when accounting for goods. This includes correctly determining the proper classification number and calculating the regular duties and taxes. If provincial taxes are applicable, this will also be calculated as per the normal procedures.\nLuxury tax payable on importation\n39. To account for subject vehicles where luxury tax is payable on the importation, the importer must include the appropriate excise tax code in the CAD . This code is based on the method used to calculate the luxury tax when no other excise tax applies. (see table below for a list of applicable excise tax codes when only the luxury tax is payable).\nLuxury tax payable Excise tax code 20% of the taxable amount above $100,000 of the vehicle E60 10% of the taxable amount of the vehicle E61\n40. When other excise taxes apply in addition to the luxury tax on the imported goods, the importer must select the appropriate excise code that reflects the applicable combination of taxes in the CAD (see Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System for a list of all applicable excise tax codes when the luxury tax is payable in addition to other excise taxes).\n41. When, on imported goods, provincial taxes are applicable in addition to the luxury tax, the importer must select the GST code 99 in the GST Code field of the CAD . Then, the importer must enter the taxes owed in the PST / HST / QST field.\n42. For examples when the Luxury tax is payable on importation of commercial goods, refer to Appendix D: Luxury tax payable or not payable on importation of this memorandum.\nLuxury tax not payable on importation\n43. To account for subject vehicles where the importer or goods meet one of the exception conditions mentioned above, when the luxury tax is not payable on the importation and when the goods are not subject to excise taxes, the importer must select the appropriate excise tax code in the CAD. This code is based on the luxury tax exception being claimed and indicates why the luxury tax is not payable (see table below for a list of applicable excise tax codes when an exception is being claimed).\nLuxury tax exception Excise tax code Registered Vendor E66 Other exceptions outlined in this memorandum that are not covered under codes 66 E69\n44. When the luxury tax is not payable on the importation and when other excise taxes are not payable (conditionally not applicable), the importer must select the appropriate excise code that reflects the applicable combination of taxes exceptions in the CAD . This code is based on the exceptions being claimed and indicates why the luxury tax and the other excise taxes are not payable. Refer to Appendix C: Excise exemptions , in Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system .\n45. When the luxury tax is not payable on the importation but when other excise taxes are payable, the importer must select the appropriate excise code that reflects the applicable combination of taxes in the CAD . This code is based on the exceptions being claimed and indicates why the luxury tax is not payable and why the other excise taxes are payable.\n46. For the list of all applicable excise tax codes when the luxury tax is not payable and when other excise taxes are payable or not, refer to Appendix B: Excise taxes , in Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system .\n47. For examples when the Luxury tax is or is not payable on importation of commercial goods, refer to Appendix D: Luxury tax payable or not payable on importation of this memorandum.\nCasual goods (non-commercial)\n48. Declaration and accounting of subject vehicles that are casual goods where the luxury tax is, or is not, payable on importation, is made in the same way and within the same prescribed time that customs duties and other taxes are, or are not, payable. Importers should be prepared to present on demand to the officer, any relevant documentation, as would be the case for any other good. Officers will determine if the luxury tax is applicable to the subject vehicle and proceed with the necessary calculations.\n49. When the luxury tax has already been paid, importers are encouraged to keep with the subject vehicle any documentation or copy of documentation, receipts and/or certificates, that demonstrates that the luxury tax has been paid.\nSpecial cases\n50. The luxury tax is payable in full when the subject vehicle is classified under tariff item Nos. 9806.00.00 and 9807.00.00.\n51. The Select Luxury Items Tax Act does not affect the establishment of the value for duty. This means that in cases where the subject vehicle cannot be classified under heading Nos. 98.04, 98.05 and 98.16, because the value for duty exceeds the amount specified for these headings, the value for duty is to be reduced in accordance with sections 83, 84 and 85 of the Customs Tariff . It is that reduced value that will be used to establish the taxable amount and allow the officer to determine if the subject vehicle is subject to the luxury tax, and if so, the amount of tax to be collected.\nAdditional information on declaration and accounting\n52. For more information regarding the declaration and the accounting for subject vehicles that are commercial goods and subject vehicles that are casual goods (non-commercial), refer to D Memoranda series: D17 - Accounting and Release Procedures .\nRulings\n53. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1: National Customs Rulings , Memorandum D11-11-3: Advance Rulings for Tariff Classification and Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements .\nCorrections, refunds, re-determinations and further re-determinations\nCommercial goods\n54. The obligation to make a correction to the incorrect declaration starts when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90-day period to make a correction pursuant to section 32.2 of the Customs Act starts on the date that the importer has specific information that a declaration is incorrect.\n55. Corrections to declarations and requests for refunds are to be made on a CAD in the manner under the relevant provisions of the Customs Act , in accordance with the procedures outlined in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty , the Memorandum D6-2-3: Refund of Duties , the Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations and the Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n56. Where an amount of luxury tax is to be refunded to the importer or is to be paid to the CBSA , the CBSA will issue a Statement of Adjustment (SOA), which serves as a notice of refund or assessment, in response to an adjustment request, or in response to a review or re-determination initiated by the CBSA .\n57. A drawback shall not be granted in respect of the luxury tax.\nCasual goods (non-commercial)\n58. Where there is overpayment of luxury tax, an importer may submit Form B2G - CBSA Informal Adjustment Request to the appropriate CBSA Casual Refund Centre to request refund of the amount overpaid as per Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations .\nCommercial goods and casual goods (non-commercial)\n59. The CBSA may re-determine or further re-determine the origin, tariff classification or value for duty on its own initiative or in response to an adjustment request. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of luxury tax.\n60. As per subsection 22(1) of the Select Luxury Items Tax Act , determination of the tax status of a subject vehicle means a determination, re-determination or further re-determination that tax is, or is not, payable in respect of the subject vehicle.\n61. As per subsection 22(2) of the Select Luxury Items Tax Act , the determination of the tax status of a subject vehicle is considered to be the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject vehicle (subject to subsections 22 (4) to (6) of the Select Luxury Items Tax Act , the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under the Act apply, with any modifications that the circumstances require).\n62. As per subsection 22(3) of the Select Luxury Items Tax Act , the appraisal, re-appraisal or further re-appraisal of the value of a subject vehicle is considered to be the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject vehicle (subject to the Customs Act and the regulations made under the Act that apply, with any modifications that the circumstances require).\nRebate\n63. An importer seeking a rebate for luxury tax paid under sections 39, 40, 41, 42, and 43 of the Select Luxury Items Tax Act must submit an application for rebate to the CRA . For more information, refer to Luxury tax - Services and information .\nReview and Appeal\n64. Following a determination, re-determination or further re-determination of the origin, tariff classification or value for duty made by the CBSA , an importer may request for a re-determination or further re-determination of the origin, tariff classification, value for duty under the Customs Act . For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n65. As per subsection 22(4) of the Select Luxury Items Tax Act , in applying the Customs Act to a determination of the tax status of a subject vehicle, the references in that Act to the Canadian International Trade Tribunal are referred to the Tax Court of Canada.\nAdministration and enforcement\nExaminations and verifications\n66. The burden of proof lies with the importer to:\n- demonstrate that the goods are not subject to the luxury tax,\n- demonstrate that the importation is not prohibited and,\n- provide supporting documents when an exception applies.\n67. Importations may be subject to examination at the time of importation and to post-release verification for compliance with the origin, tariff classification, value for duty, and marking programs, and any other applicable programs or provisions administered by the CBSA . If non-compliance is encountered by the CBSA , in addition to assessments of any applicable duties and taxes, penalties may be imposed and interest will be assessed, where applicable.\n68. For more information, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS) , and the Customs Act .\nPenalties under the Select Luxury Items Tax Act\n69. The Select Luxury Items Tax Act provides penalties for different circumstances of non-compliance. The list of such penalties is found under Subdivision H of Select Luxury Items Tax Act .\nAdditional information\n70. For more information on the luxury tax program, refer to Luxury tax – Services and information .",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the most up to date classification numbers, refer to the Customs Tariff at the link found in the Related links section of this memorandum.\nHeading Tariff class. number Description 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10.20.00 With only compression-ignition internal combustion piston engine (diesel or semi-diesel) for the transport of ten to 15 persons, including the driver. 8702.20.20.00 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion for the transport of ten to 15 persons, including the driver. 8702.30.20.00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion for the transport of ten to 15 persons, including the driver. 8702.40.20.00 With only electric motor for propulsion for the transport of ten to 15 persons, including the driver. 8702.90.20.00 With other means of propulsion, for the transport of ten to 15 persons, including the driver.\nHeading Tariff class. number Description 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. 8703.21.90.10 Passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 1,000 cc. 8703.21.90.90 Other vehicles with only spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 1,000 cc 8703.22.00.11 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.12 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.23.00.21 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.22 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.91 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.92 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.24.00.31 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.32 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.91 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.92 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.31.00 00 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 1,500 cc 8703.32.00.21 Used passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.22 New passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.33.00.31 Used passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.32 New passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.40.10.00 Vehicles with both spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc, and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.40.90.10 Passenger cars, including racing cars and station wagons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.40.90.90 Other vehicles (including crossovers, sport utility vehicles and passenger vans), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.50.00.00 Vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.60.10.00 Vehicles with both spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc, and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.60.90.10 Passenger cars, including racing cars and station wagons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.60.90.90 Other vehicles (including crossovers, sport utility vehicles and passenger vans), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.70.00.00 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.80.00.10 Passenger cars, including racing cars and station wagons, with only electric motor for propulsion 8703.80.00.90 Other (including crossovers, sport utility vehicles and passenger vans) with only electric motor for propulsion 8703.90.00.00 Other vehicles\nHeading Tariff class. number Description 87.04 Motor vehicles for the transport of goods. 8704.21.90.10 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. not exceeding 2 tonnes 8704.21.90.20 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes 8704.21.90.30 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes 8704.31.00.10 Vehicles with only spark-ignition internal combustion piston engine, with a g.v.w. not exceeding 2.5 tonnes 8704.31.00.20 Vehicles with only spark-ignition internal combustion piston engine, with a g.v.w. not exceeding 2.5 tonnes but not exceeding 5 tonnes 8704.41.90.10 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. not exceeding 2 tonnes 8704.41.90.20 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes 8704.41.90.30 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes 8704.51.00.10 Vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a g.v.w. not exceeding 2.5 tonnes 8704.51.00.20 Vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a g.v.w. exceeding 2.5 tonnes but not exceeding 5 tonnes 8704.60.00.00 Vehicles with only electric motor for propulsion 8704.90.00.00 Other",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Commercial goods\nExample 1: Imported vehicle (commercial goods) Taxes Amount ($) Value for duty (VFD) 395,900 Customs duty (6.1% on VFD) 24,150 Excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ) 4,000 Air conditioners excise tax 100 Taxable amount (for luxury tax purposes) 424,150 Luxury tax @ 10% of taxable amount Luxury tax @ 20% of taxable amount above $100,000 42,415 64,830 Luxury tax amount (lesser of (a) and (b)) 42,415\nAmounts payable: Summary Duties and taxes Amount ($) Customs duties 24,150 Excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ) 4,000 Air conditioners excise tax 100 Luxury tax amount 42,415 Sub-total (value for tax) 466,565 GST 23,328 Total amount of duties and taxes 93,993\nCasual goods\nNote: While included in the casual goods examples for clarity sake, it is not necessary to calculate using both methods. If the taxable amount is less than twice the price threshold, just calculating Method A is sufficient. If the taxable amount is more than twice the price threshold amount, just calculating Method B is sufficient. If the taxable amount is exactly twice the price threshold amount, either method will return the same result.\nExample 2: Subject vehicle (casual goods)\nSubject vehicle’s value for duty is $100,500. The importer is a resident of Canada who is returning after an absence of 48 hours or more. As the only reason the vehicle cannot be classified under tariff item No. 9804.10.00 is that the value for duty exceeds the $800 exemption, by application of section 83 of the Customs Tariff , the value for duty is reduced by $800 and the vehicle is classified under its own tariff item in chapter 87.\nThe vehicle’s origin is Italy, tariff treatment is Canada–European Union Tariff (CEUT). For the purposes of this example, the tariff classification number is 8703.24.00.32 and the duty rate is 1.5% and the vehicle is equipped with an air conditioner unit.\nExample 2: Subject vehicle (casual goods) Taxes Amount ($) Value for duty 100,500 9804.10 personal exemption reduction Minus 800 Total value of Item A (taxable amount) 99,700 Customs Duty (99,700 times 1.5 duty rate under tariff treatment CEUT of 1.5%) 1,495.50 Excise Duty on air conditioner unit 100 Total value of Item B 1,595.5 Taxable amount (for luxury tax purposes) A plus B 101,295.50 Luxury tax @ 10% of taxable amount Luxury tax @ 20% of taxable amount above $100,000 10,129.55 259.10 Luxury tax amount (lesser of (a) and (b)) 259.10\nAmounts payable: Summary Duties and taxes Amount ($) Customs duties 1,495.50 Excise Duty on air Conditioner 100 Luxury tax amount 259.10 Sub-total (value for tax) 101,554.6 GST (if applicable) 5,077.73 HST (if applicable) 13,202.1 PST (if applicable, at a rate of 7%) 7,108.82 Final Payable (total amount of taxes and duties owed) In a GST province 7,032.33 In an HST province 15,056.7 In a PST participating Province (meaning add both the GST and PST ) 14,041.15\nIn order to determine the value of item A for the purposes of establishing the taxable amount the calculation would be:\n- Value for duty - $100,500\n- Minus s. 83 reduction - $800\n- Total A - $99,700\nFor item B the calculation would be:\n- Customs duty - $99,700 times 1.5% equals $1,495.50\n- Excise Duty on air conditioner unit - $100\n- Total B - $1,595.50\nThe taxable amount for this subject vehicle is:\nA $99,700 plus B $1,595.50 equals 101,295.50\nAs the taxable amount $101,295.50 exceeds the price threshold of $100,000 for subject vehicles, this subject vehicle is subject to the luxury tax.\nTo determine the applicable luxury tax amount, calculate the luxury tax using Method A and B below:\n- Method A (luxury tax amount at 10% of taxable amount):\n- A $101,295.50 times B 10% equals $10,129.55\n- Method B (luxury tax amount at 20% of taxable amount above $100,000):\n- (C $101,295.50 minus D $100,000) times E 20% equals $259.10\n- C minus D equals $1,295.50\nThe lesser amount of the two methods is method B at $259.10, this would be the amount of luxury tax to be collected.\nExample 3: Subject vehicle—casual goods\nA former resident returns to Canada to re-establish residence after an absence of more than a year. The importer imports a subject vehicle with a value for duty of $105,000. The vehicle’s origin is US and the tariff treatment is the United States Tariff (UST). The vehicle is equipped with an air conditioner unit.\nAs the only reason why the vehicle cannot be classified under tariff item No. 9805.00.00 is because the value exceeds $10,000, section 84 of the Customs Tariff requires that the value of the good be reduced by $10,000 and the vehicle be classified under its own tariff item in chapter 87.\nExample 3: Subject vehicle (casual goods) Taxes Amount ($) Value for duty 105,000 9805 personal exemption reduction Minus 10,000 Total value of Item A (taxable amount) 95,000 Customs Duty 0 Excise Duty on air conditioner unit 100 Total value of Item B 100 Taxable amount (for luxury tax purposes) A plus B. The total amount does not exceed the price threshold of 100,000 for subject vehicles, therefore it is not subject to the luxury tax. 95,100\nIn order to determine the value of item A for the purposes of establishing the taxable amount the calculation would be:\n- Value for duty - $105,000\n- Minus s. 84 reduction - $10,000\n- Total A - $95,000\n- For item B the calculation would be:\n- Customs duty – free\n- Excise duty on air conditioner unit - $100\n- Total B - $100\n- The taxable amount for this subject vehicle is:\n- A $95,000 plus B $100 equals $95,100\nAs the taxable amount for the subject vehicle does not exceed the price threshold of $100,000 for subject vehicles, this vehicle is not subject to the luxury tax.",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Appendix C: Flow chart - Application of the luxury tax on importation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Text description Application of the luxury tax on importation Is the vehicle prohibited from importation? (see Prohibited Goods section) Yes: Vehicle cannot be imported No: Does the vehicle meet the definition of subject vehicle? (see Subject vehicle section) Yes: Does the subject vehicle have a taxable amount that exceeds the price threshold? (see Price threshold and Taxable amount section) No: Luxury Tax is not applicable Yes: Do any exceptions apply? (see Tax not payable on importation – Exceptions section) No: Luxury Tax is not applicable Yes: Luxury Tax is not payable on importation (see Declaration and Accounting section) No: Luxury Tax is payable on importation (see Amount of Luxury Tax and Declaration and Accounting sections)",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "Appendix D: Luxury tax payable or not payable on importation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Luxury tax payable on importation\nExample 1:\nThis example corresponds to example 1 shown in Appendix B, with a subject vehicle that has a value for duty of $395,900 and attracts a 6.1% customs duty rate, a $4,000 rate of excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ), and a $100 air conditioners excise tax.\nText description Excise tax code L19 – Luxury vehicle (10% of the full value of the vehicle) plus Green Levy (16 litres or more per 100 kilometers) plus Air Conditioners Tax - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No. field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.00 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment field it shows 002 In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax field it shows 46,514.99 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 466,564.89 In the GST field it shows 23,328.24 In the PST / HST /Amount field it shows 0.00 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Provincial Cannabis Excise Duty field it shows 0.00 And in the Line Total Duties & Taxes Duties & Taxes field it shows 93,993.13\nExample 2\nThis example corresponds to the same scenario as Example 1 above. However, the importation is casual and HST is applicable.\nIn this case, the importer must select the GST code 99 in the GST Code field of the CAD . Then, the importer must enter the taxes owed in the PST / HST / QST field.\nText description GST code 99 – Combined casual/ commercial entries – additional GST - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.000 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment field it shows 002 In the Destination Province field it shows ON In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax it shows 46,514.99 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 466,564.89 In the GST field it shows 0.00 In the PST/HST/ Amount field it shows 60,653.44 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Provincial Cannabis Excise Duty field it shows 0.00 And in the Line Total Duties & Taxes field it shows 131,318.33\nLuxury tax not payable on importation\nExample 3\nThis example corresponds to the same scenario as Example 1, with a subject vehicle that has a value for duty of $395,900 and attracts a 6.1% customs duty rate, a $4,000 rate of excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ), and a $100 air conditioners excise tax. In this case however, the importer is a registered vendor and is not subject to the luxury tax at the time of importation.\nText description Excise tax code L29 – Registered vendor plus Green Levy (16 litres or more per 100 kilometers) plus Air Conditioners Tax - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.000 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment Code field it shows 002 In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax field it shows 4,100.00 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 424,149.90 In the GST field it shows 21,207.50 In the PST / HST / Amount field it shows 0.00 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Cannabis PST field it shows 0.00 And in the Commodity Duties & Taxes field it shows 49,457.40",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-4-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-4-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for more information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Tax Act\n- LTN5 Luxury tax not payable on subject aircraft and subject vessels\n- Motor Vehicle Safety Regulations\n- Select Luxury Items Tax Act\n- Special Import Measures Act\n- Temporary Importation of Conveyances by Residents of Canada Regulations\n- Value of Imported Goods (GST/HST) Regulations\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) system\n- Memorandum D19-7-4: Importation of Engines, Vehicles, Vessels, Machines and Equipment\n- Memorandum D19-12-1: Importing Vehicles into Canada\n- Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS)\nSuperseded D memoranda\nD18-4-1 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: Provide reference information on the different excise codes, excise exemption codes and GST exemption codes; provide an overview of the changes on excise and GST in CARM.\nKeywords: CARM, excise tax, excise duty, cannabis, luxury vehicles, GST , exemption",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Guidelines Background information CBSA Assessment and Revenue Management (CARM) Luxury vehicles Cannabis products Excise Framework Removal of codes Validations Rate types\n- Appendix A – Excise Duties Alcohol Tobacco Vaping Products Cannabis C00, C05 and C16 – associated goods and descriptions\n- Appendix B – Excise Taxes Petroleum Products, Fuel-Inefficient Vehicles and Air Conditioning Units Luxury Vehicles Luxury Vehicles (multiple scenarios)\n- Appendix C – Excise Exemptions and Other Excise Codes Excise Exemptions Other Excise Codes\n- Appendix D – GST exemption codes\n- Appendix E – Code Removals Excise Codes GST Exemption Codes\n- References\n- Contact us\n- Related Links",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to reflect the removal of luxury tax on subject aircraft and vessels following amendment of the Select Luxury Items Tax Act .",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Background information\nTo help importers correctly declare goods and pay required duties and taxes according to the applicable legislative provisions found in Acts and Regulations such as the Excise Act , the Excise Act, 2001 , and the Excise Tax Act , the Canada Border Services Agency (CBSA) has revised the coding system of Excise codes and GST exemption codes in CARM.\nWhile excise duties, excise taxes, and GST exemptions are legislated and regulated by the Canada Revenue Agency (CRA), the responsibility to administer and collect duties and taxes at the border falls onto the CBSA.\nThe tables found below provide the codes’ uses and guidance on where to find relevant information. The tables are separated by code type:\n- Excise duties (alcohol, tobacco, cannabis and vaping products)\n- Excise taxes* (fuel-inefficient vehicles, automobile air conditioning units, certain petroleum products, and Luxury Tax)\n- Excise exemptions\n- GST exemptions *For the purposes of this memorandum, special taxes and fees are considered excise taxes.\nFor procedural guidance relevant to importers, please see the D17 - Accounting and Release Procedures series of documents and the CARM User Guides .\nCBSA Assessment and Revenue Management (CARM)\nCARM’s Commercial Accounting Declaration (CAD) only allows for a single excise code to be selected per line, and provides the proper fields to account for the information relating to the goods.\nGoods that can incur more than one excise charge, such as luxury vehicles and cannabis products, now have designated codes to allow a single code to account for multiple applicable excise charges. These codes cover all possible importation scenarios where multiple codes would apply, such as when the Luxury Tax applies with the Air Conditioners Tax on a vehicle, or when both Federal and Additional (Provincial) duties on cannabis apply to a hand lotion.\nLuxury vehicles\nExisting codes for Luxury vehicles found in Memorandum D18-4-1: Select Luxury Items Tax on Importation are unchanged and remain valid, though they are to be used for instances where only the Luxury Tax on vehicles apply.\nIn cases where a vehicle is subject to more than one excise tax (i.e. when the luxury vehicle is also subject to the excise tax on fuel-inefficient vehicles and/or the Air Conditioners Tax), Luxury codes (L-codes) were created. These L-codes cover each possible combination of these three different excise taxes.\nIt is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.\nExamples of common import scenarios using L-codes are provided below:\nExample 1\nThe vehicle is imported by a Registered Vendor which is exempt from Luxury Tax. The vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the Air Conditioners excise Tax. In this case, code L26 is to be selected.\nText version L25 – Registered Vendor + Air Conditioners Tax L26 – Registered Vendor + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax L27 – Registered Vendor + Green Levy (At least 14 but less than 15 litres per 100 kilometers) + Air Conditioners Tax\nExample 2\nThe lowest rate of Luxury Tax determined for an imported luxury vehicle is 20% of the taxable amount above $100,000 of the vehicle. The vehicle also has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, but is not subject to the Air Conditioners excise Tax. In this case, code L04 is to be selected.\nText version L03 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (At least 15 but less than 16 L per 100 kms) L04 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (16 L or more per 100 kms) L05 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Air Conditioners Tax\nExample 3\nThe lowest rate of Luxury Tax determined for an imported luxury vehicle is 10% of the value of the vehicle. The vehicle also has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the Air Conditioners Excise Tax. In this case, code L17 is to be selected.\nText version L16 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 13 but – 14 L per 100 km) + AC Tax L17 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 14 but – 15 L per 100 km) + Air Conditioners Tax L18 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 15 but – 16 L per 100 km) + Air Conditioners Tax\nExample 4\nThe vehicle is conditionally exempt from Luxury Tax, but is subject to the automobile Air Conditioners Excise Tax. In this case, code L35 is to be selected.\nText version L34 – Other Conditions + Green Levy (16 litres or more per 100 kilometers) L35 – Other Conditions + Air Conditioners Tax L36 – Other Conditions + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax\nCannabis products\nCannabis excise codes (C-codes) have been created to account for the combination of Federal and Additional (Provincial) excise duties and group them together, therefore eliminating codes E50-E57.\nIt is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.\nExamples of common import scenarios using C-codes are provided below:\nExample 1\nBaked goods not containing cannabis are being imported into Canada. As the excise duty does not apply to goods without cannabis, code C00 is to be selected.\nText version C00 – Commodity non-applicable to Cannabis Excise C05 – Federal specified rate – other cases – total THC amount C16 – Federal and provincial specified rate – other cases – total THC amount\nExample 2\nCannabis viable seeds are being imported into Manitoba. As only the federal excise duty applies to goods imported in Manitoba, code C03 is to be selected.\nText version C02 – Federal specified rate – Dried, fresh, plant and plant seeds – non-flowering material C03 – Federal specified rate – Dried, fresh, plants and plant seeds – viable seed C04 – Federal specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant\nExample 3\nA vegetative cannabis plant is being imported and destined for Ontario. Based on the amount to be imported, the Federal and Additional (Provincial) excise duties to be paid are both higher when the specified rate is selected. In this case, code C14 is to be selected.\nText version C13 – Specified federal and provincial ad valorem rate – dried, fresh, plants and plant seeds – viable seeds C14 – Federal and provincial specified rate – dried, fresh, plants and plant seeds – vegetative cannabis plant C15 – Federal specified and provincial ad valorem rate – dried, fresh, plants and plant seeds – vegetative cannabis plant\nExample 4\nHand lotion containing cannabis is imported into British-Columbia. Topical goods containing cannabis only incur Federal excise duties for the time being, as the current rate for Additional (Provincial) excise duties is set at 0%. In this case, code C16 is to be selected.\nText version C00 – Commodity non-applicable to Cannabis Excise C05 – Federal specified rate – other cases – total THC amount C16 – Federal and provincial specified rate – other cases – total THC amount\nExample 5\nCannabis viable seeds are being imported into New Brunswick. Based on the amount imported, the Federal ad valorem rate is higher, while the Additional (Provincial) rate is higher in its specified rate. In this case, code C20 is to be selected.\nText version C19 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – non flowering material C20 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – viable seeds C21 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant\nExcise Framework\nCurrently, all excisable goods fall under a specific excise tax code in order for all excise duties and taxes to be relieved should an excise exemption code apply to the commodity being imported.\nFor example, Lager (classified under 2203.00.00.31) now falls under Excise Code E33. If imported for Ships’ stores purposes, Excise exemption code E91 now relieves the excise duties because the commodity is placed under an excise tax code, not linked via the Harmonized System (HS) classification itself.\nRemoval of codes\nThe CBSA’s review revealed that some codes had been repealed, misinterpreted, or duplicated. In order to streamline and modernise the Excise Framework, the codes no longer in effect or applicable to CARM have been removed.\nFor a complete list of codes that were removed, as well as the reasoning, refer to Appendix E .\nValidations\nSystem validations have been added to Excise and GST codes in CARM. These not only link potentially applicable codes to the appropriate Tariff Classification numbers, but can also be further validated wherein specific commodity qualifications, such as Alcohol percentage or Province of Destination, must be entered in the system for it to accept the CAD.\nFor example, Excise Code E11 applies to wines more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. In this case, the validation includes alcohol percentage, meaning it must be entered on the CAD to accept the code and proceed to the next step.\nThis memorandum contains the validations associated with C00, C05 and C16 in Appendix A .\nRate types\nBelow are the different rate types found in the Excise Framework, and a definition for each:\n- Specified: A dollar or cent amount is applied as an excise charge. This charge is calculated automatically in CARM.\n- Ad Valorem: A percentage amount is applied as an excise charge. This charge is calculated automatically in CARM.\n- Accept Rate: The importer is responsible for determining the amount owed. The amount owing is to be manually calculated and entered on the CAD.\n- Free: An amount of $0.00 is applied and calculated automatically in CARM. This rate type is reserved for Excise and GST exemption codes.\n- Non-applicable: No value is applicable as an excise charge.",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Appendix A – Excise Duties",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Excise Duties apply to goods that are fit for human consumption: tobacco, alcohol, cannabis, vaping products.\nAlcohol Codes Definition Purpose/Legislation Rate Type E10 Applies to wines with 1.2% or less of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , subsection (a)(i) Specified E11 Applies to wines with more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , Subsection (b)(i) Specified E12 Applies to wines with more than 7% of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , Subsection (c)(i) Specified E31 Applies to beer or similar goods containing more than 0.5% but not more than 1.2% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 3 (b) Specified E32 Applies to beer or similar goods containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 2 (b) Specified E33 Applies to beer or similar goods containing more than 2.5% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 1 (b) Specified E34 Applies to spirits that contain more than 7% of absolute ethyl alcohol. Schedule 4 of the Excise Act, 2001 , Section 1 Specified E35 Applies to the Special Excise duty payable upon importation of bulk spirits by a licensed user. Sections 69 to 76 of the Excise Act, 2001 . Specified E36 Applies to spirits that contain equal to or less than 7% of absolute ethyl alcohol. Schedule 4 of the Excise Act, 2001 , Section 2 Specified\nTobacco Code Definition Purpose/Legislation Rate Type E01 Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the 88% of additional duty is greater than the additional specified rate as set out in Section (b) of Schedule 2 of the Excise Act, 2001 . Section 43 of the Excise Act, 2001 Section (b) of Schedule 2 of the Excise Act, 2001 . Accept Rate E02 Applies to cigarettes imported to Canada. Section 42 of the Excise Act, 2001 Specified E07 Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the specified rate set out in Subsection (a) (ii) of Schedule 2 of the Excise Act, 2001 applies. This rate applies to groupings of 1000 cigars (MIL) Note: regular excise duty on cigars (per thousand) is the last remaining duty that is imposed automatically in CARM based on the selected HS code. Section 43 of the Excise Act, 2001 Subsection (a)(ii) of Schedule 2 of the Excise Act, 2001 . Accept Rate E22 Applies to tobacco sticks imported into Canada. Section 2 and Schedule 1 of the Excise Act, 2001 Accept Rate E23 Applies to other types of tobacco products imported into Canada, subject to excise duties based on the Excise Act, 2001 . E.g. tobacco wrappers for use in the manufacture of cigars Section 42 of the Excise Act, 2001 Specified E37 Applies to tobacco packages sized at 50 grams or less. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E38 Applies to tobacco packages sized at over 50 grams but less than or equal to 100 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E39 Applies to tobacco packages sized at more than 100 grams but less than or equal to 150 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E40 Applies to tobacco packages sized at more than 150 grams but less than or equal to 200 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E41 Applies to tobacco packages sized at 200 grams or more. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate\nVaping Products Code Definition Purpose/Legislation Rate Type V01 Stamped vaping products – liquid – federal duties only Schedule 8 of the Excise Act, 2001 Accept Rate V02 Stamped vaping products – liquid – federal and provincial duties – ON Schedule 8 of the Excise Act, 2001 Accept Rate V03 Stamped vaping products – liquid – federal and provincial duties – QC Schedule 8 of the Excise Act, 2001 Accept Rate V04 Stamped vaping products – liquid – federal and provincial duties – NU Schedule 8 of the Excise Act, 2001 Accept Rate V05 Stamped vaping products – liquid – federal and provincial duties – NWT Schedule 8 of the Excise Act, 2001 Accept Rate V07 Stamped vaping products – liquid – federal and provincial duties – AB Schedule 8 of the Excise Act, 2001 Accept Rate V08 Stamped vaping products – liquid – federal and provincial duties – MB Schedule 8 of the Excise Act, 2001 Accept Rate V09 Stamped vaping products – liquid – federal and provincial duties – NS Schedule 8 of the Excise Act, 2001 Accept Rate V12 Stamped vaping products – liquid – federal and provincial duties – NB Schedule 8 of the Excise Act, 2001 Accept Rate V13 Stamped vaping products – liquid – federal and provincial duties – PEI Schedule 8 of the Excise Act, 2001 Accept Rate V14 Stamped vaping products – liquid – federal and provincial duties – YK Schedule 8 of the Excise Act, 2001 Accept Rate V15 Stamped vaping products – solid – federal duties only Schedule 8 of the Excise Act, 2001 Accept Rate V16 Stamped vaping products – solid – federal and provincial duties – ON Schedule 8 of the Excise Act, 2001 Accept Rate V17 Stamped vaping products – solid – federal and provincial duties – QC Schedule 8 of the Excise Act, 2001 Accept Rate V18 Stamped vaping products – solid – federal and provincial duties – NU Schedule 8 of the Excise Act, 2001 Accept Rate V19 Stamped vaping products – solid – federal and provincial duties – NWT Schedule 8 of the Excise Act, 2001 Accept Rate V21 Stamped vaping products – solid – federal and provincial duties – AB Schedule 8 of the Excise Act, 2001 Accept Rate V22 Stamped vaping products – solid – federal and provincial duties – MB Schedule 8 of the Excise Act, 2001 Accept Rate V23 Stamped vaping products – solid – federal and provincial duties – NS Schedule 8 of the Excise Act, 2001 Accept Rate V26 Stamped vaping products – solid – federal and provincial duties – NB Schedule 8 of the Excise Act, 2001 Accept Rate V27 Stamped vaping products – solid – federal and provincial duties – PEI Schedule 8 of the Excise Act, 2001 Accept Rate V28 Stamped vaping products – solid – federal and provincial duties – YK Schedule 8 of the Excise Act, 2001 Accept Rate V29 Vaping drug – liquid Schedule 8 of the Excise Act, 2001 Free V30 Vaping drug – solid Schedule 8 of the Excise Act, 2001 Free V31 Vaping personal imports within the limit – liquid Schedule 8 of the Excise Act, 2001 Free V32 Vaping personal imports within the limit – solid Schedule 8 of the Excise Act, 2001 Free V33 VPL – for stamping on premises – liquid Schedule 8 of the Excise Act, 2001 Non-applicable V34 VPL – for stamping on premises – solid Schedule 8 of the Excise Act, 2001 Non-applicable V35 VPL – for further manufacturing on premises – liquid Schedule 8 of the Excise Act, 2001 Non-applicable V36 VPL – for further manufacturing on premises – solid Schedule 8 of the Excise Act, 2001 Non-applicable V37 VPL – for destruction – liquid Schedule 8 of the Excise Act, 2001 Free V38 VPL – for destruction – solid Schedule 8 of the Excise Act, 2001 Free\nCannabis C-codes have been created to reflect the multiple scenarios in which a cannabis commodity or a commodity containing cannabis can be imported. Unless otherwise specified, both Federal and Additional (Provincial) excise duties apply. Furthermore, the onus is on the importer to determine which rate type (specified or ad valorem) is the highest and, as such, is to be used to calculate the payable amount of excise duties. The scenarios in the table below reflect the available options. Note: commodities fit for human consumption, such as baked goods, fruits, etc., will appear in the Cannabis (C-codes) drop down list in the Excise Field as any of these types of goods could contain cannabis, making the code’s validations broad. If the imported goods do not contain any cannabis, code C00 is to be selected. Code Definition Purpose/Legislation Rate Type C00 Applies when the commodity does not contain cannabis and is therefore non-applicable. Because an Excise Code must be selected on the CAD, this code was created as a workaround. Note: Goods could also be put under E90 if it is an option provided in the drop-down list. Non-applicable C01 Applies to the specified federal duty payable on cannabis flowering material. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C02 Applies to the specified federal duty payable on cannabis non-flowering material. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C03 Applies to the specified federal duty payable on cannabis viable seeds. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C04 Applies to the specified federal duty payable on vegetative cannabis plants. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C05 Applies to the specified federal duty payable on cannabis found in other commodities identified in the Customs Tariff . E.g., lotions, baked goods, etc. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C06 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Ad Valorem C08 Applies to the specified federal and additional (provincial) duties payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C09 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C10 Applies to the specified federal and additional (provincial) duties payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C11 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C12 Applies to the specified federal and additional (provincial) duties payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C13 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C14 Applies to the specified federal and additional (provincial) duties payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C15 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C16 Applies to the specified federal and additional (provincial) duties payable on cannabis found in other commodities identified in the Customs Tariff . E.g., lotions, baked goods, etc. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Specified C17 Applies to the ad valorem federal and additional (provincial) duties payable on dried or fresh cannabis, or cannabis plants and plant seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C18 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C19 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C20 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C21 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate\nC00, C05 and C16 – associated goods and descriptions 0409.00.00.10 Natural honey. - In containers, of a weight of 5 kg or less 0602.90.90.90 Other live plants (including their roots), cutting and slips; mushroom spawn. - Other - Other - Other 0803.90.00.90 Bananas, including plantains, fresh or dried. - Other - Other 0804.10.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Dates - Dried 0804.20.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Figs - Dried 0804.30.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Pineapples - Dried 0804.50.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Guavas, mangoes and mangosteens - Dried 0805.10.00.90 Citrus fruit, fresh or dried. - Oranges - Other 0805.29.00.00 Citrus fruit, fresh or dried. - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: - Other 0805.50.00.30 Citrus fruit, fresh or dried. - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) - Dried 0806.20.00.00 Grapes, fresh or dried. - Dried 0813.10.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apricots 0813.20.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Prunes 0813.30.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apples 0813.40.00.10 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Blueberries, wild 0813.40.00.90 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Other 1515.90.00.90 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Other - Other 1704.10.00.10 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Bubble gum 1704.10.00.90 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Other 1704.90.20.00 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Liquorice candy; Toffee 1704.90.90.20 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Marshmallows 1704.90.90.50 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other sugar candy 1704.90.90.90 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other 1806.10.90.00 Chocolate and other food preparations containing cocoa. - Cocoa powder, containing added sugar or other sweetening matter - Other 1806.20.90.90 Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other - Other 1806.31.00.00 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Filled 1806.32.00.10 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Confectionery 1806.32.00.90 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Other 1806.90.90.11 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolates 1806.90.90.12 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolate coated nuts 1806.90.90.13 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other confectionery 1806.90.90.19 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other 1806.90.90.91 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Chocolate coated nuts 1806.90.90.92 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other confectionery 1806.90.90.99 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other 1901.20.11.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes 1901.20.11.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other 1901.20.11.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs 1901.20.12.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes 1901.20.12.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other 1901.20.12.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs 1901.20.13.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Mixes: - Mixes 1901.20.13.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Doughs 1901.20.14.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Mixes: - Mixes 1901.20.14.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Doughs 1901.20.15.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Cake 1901.20.15.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Other 1901.20.15.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Doughs 1901.20.19.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Mixes: - Mixes 1901.20.19.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Doughs 1901.20.21.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes 1901.20.21.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other 1901.20.21.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs 1901.20.22.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes 1901.20.22.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other 1901.20.22.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs 1901.20.23.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment 1901.20.24.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment 1901.20.29.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Mixes: - Mixes 1901.20.29.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Doughs 1901.90.33.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Prepared puddings 1901.90.33.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Other 1901.90.34.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Prepared puddings 1901.90.34.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Other 1901.90.39.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Prepared puddings 1901.90.39.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Other 1901.90.40.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Prepared puddings 1901.90.40.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Other 1901.90.53.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment 1901.90.54.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment 1901.90.59.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other 1905.20.00.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Gingerbread and the like 1905.31.10.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Certified by Health Canada as special low protein or protein-free products 1905.31.21.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, within access commitment 1905.31.22.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment 1905.31.23.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, over access commitment 1905.31.29.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Other 1905.31.91.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Containing 25% or more by weight of wheat, within access commitment 1905.31.92.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment 1905.31.93.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other, containing 25% or more by weight of wheat, over access commitment 1905.31.99.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other 1905.32.10.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Certified by Health Canada as special low protein or protein-free products 1905.32.91.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Containing 25% or more by weight of wheat, within access commitment 1905.32.92.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Wafers and frozen waffles containing 25% or more by weight of wheat, in packages of a weight not exceeding 454 g each, over access commitment 1905.32.93.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other, containing 25% or more by weight of wheat, over access commitment 1905.32.99.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other 1905.90.59.10 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Puddings: - Puddings 1905.90.59.91 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Pies, cakes and pastry, not frozen 1905.90.59.98 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other, frozen 1905.90.59.99 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other 2007.10.00.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 2007.91.00.11 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Marmalades 2007.91.00.12 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Purées 2007.91.00.19 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Other 2007.91.00.90 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other 2007.99.10.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Strawberry jam 2007.99.20.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Banana purée 2007.99.90.41 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Nut purées and nut pastes 2007.99.90.42 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Berry purées 2007.99.90.43 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other fruit purées 2007.99.90.44 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jams 2007.99.90.45 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jellies 2007.99.90.49 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other 2007.99.90.92 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Berry purées 2007.99.90.93 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other fruit purées 2007.99.90.99 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other 2008.11.10.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Peanut butter 2008.11.90.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Other 2009.11.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of more than 4 litres 2009.11.00.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of 4 litres or less 2009.12.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - In airtight containers 2009.12.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - Other 2009.19.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Other 2009.21.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Of a Brix value not exceeding 20 2009.29.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Other 2009.31.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Lemon: - Lemon 2009.31.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Other: - Other 2009.39.00.11 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Frozen 2009.39.00.19 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Other 2009.39.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Other: - Other 2009.41.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Of a Brix value not exceeding 20 2009.49.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Other 2009.50.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Tomato juice 2009.61.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Grape juice for wine-making 2009.61.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Other 2009.69.10.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages: - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages 2009.69.10.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape juice for wine making: - Grape juice for wine making 2009.69.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Other 2009.71.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Reconstituted 2009.71.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Other 2009.79.11.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Frozen 2009.79.11.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Other 2009.79.19.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - Other 2009.79.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Other 2009.81.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - CRA nberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice 2009.89.10.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Passion fruit: - Passion fruit 2009.89.10.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Prune 2009.89.10.81 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Frozen 2009.89.10.89 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Other 2009.89.10.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other: - Other 2009.89.20.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a vegetable 2009.90.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of citrus fruit juices, dehydrated 2009.90.20.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of orange and grapefruit juices, other than dehydrated 2009.90.30.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Frozen, concentrated 2009.90.30.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Not frozen, concentrated: - Not frozen, concentrated 2009.90.30.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Other 2009.90.40.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of vegetable juices 2101.20.00.90 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté - Other 2105.00.10.00 Ice cream and other edible ice, whether or not containing cocoa. - Flavoured ice and ice sherbets 2105.00.91.90 Ice cream and other edible ice, whether or not containing cocoa. - Other: - Within access commitment - Other 2105.00.92.90 Ice cream and other edible ice, whether or not containing cocoa. - Other: - Over access commitment - Other 2106.90.10.40 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Tea substitutes 2106.90.10.50 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Vegetable preparations for use as flavouring 2106.90.10.90 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Other 2106.90.21.00 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of sugar and no added flavouring matter 2106.90.29.10 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Food concentrates and fruit syrups for use in beverages or other food preparations: - Food concentrates and fruit syrups, for use in beverages or other food preparations 2106.90.29.90 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Other 2106.90.32.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment 2106.90.34.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment 2106.90.35.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content; butter substitutes, containing, in the dry state, over 10% by weight of milk solids but 15% or less by weight of milk fat 2106.90.39.10 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Cream substitutes, whipped 2106.90.39.20 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Coffee whitener 2106.90.39.90 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Other 2106.90.41.10 Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Cheese fondue 2106.90.41.20 Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Popping corn, prepared and packaged for use with microwave ovens 2106.90.91.00 Food preparations not elsewhere specified or included. - Other - Other: - Concentrated juice of any single fruit or vegetable, fortified with vitamins or minerals 2106.90.92.00 Food preparations not elsewhere specified or included. - Other - Other: - Concentrated mixtures of fruit or vegetable juices, fortified with vitamins or minerals 2106.90.97.00 Food preparations not elsewhere specified or included. - Other - Other: - Fruit flavoured powders for use in the manufacture of pharmaceuticals, food products or beverages 2106.90.98.00 Food preparations not elsewhere specified or included. - Other - Other: - Jelly powders, ice cream powders and powders for similar preparations 2106.90.99.10 Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring powders: - Flavouring powders 2106.90.99.31 Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Chewing gum 2106.90.99.39 Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Other 2106.90.99.40 Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring extracts and essences: - Flavouring extracts and essences 2106.90.99.91 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Frozen 2106.90.99.92 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Not frozen, in airtight containers 2106.90.99.99 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Other 2202.10.00.11 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Containing high intensity sweeteners 2202.10.00.19 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Other 2202.10.00.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Other 2202.91.00.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Non-alcoholic beer 2202.99.10.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Non-alcoholic wine 2202.99.21.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Orange juice 2202.99.21.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Other 2202.99.22.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of mixtures of fruits or vegetables 2202.99.39.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Certified organic 2202.99.39.20 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Not certified organic 2202.99.90.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other – Other – Soy beverages 2202.99.90.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Other - Other 3004.90.00.21 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. - Other - Other, for human use, acting on the nervous system: - Containing cannabis or cannabinoids 3301.29.00.00 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Essential oils other than those of citrus fruit: - Other 3301.90.00.00 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Other 3302.10.00.00 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Of a kind used in the food or drink industries 3302.90.00.10 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases 3302.90.00.90 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Other 3303.00.00.10 Perfumes and toilet waters. - Perfumes 3304.10.00.00 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Lip make-up preparations 3304.99.90.20 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Other: - Other - Other - Face, hand and body creams and lotions 3305.10.00.00 Preparations for use on the hair. - Shampoos 3307.30.00.00 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. - Perfumed bath salts and other bath preparations 3401.11.90.00 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - For toilet use (including medicated products) - Other 3401.19.00.10 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other – Surface active products and preparations, whether or not containing soap 3401.19.00.90 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other - Other",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Appendix B – Excise Taxes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Excise Taxes apply to goods that are unfit for human consumption: Petroleum products, Fuel-inefficient vehicles (often referred to as Green Levy), Air Conditioning Units and Luxury Tax.\nPetroleum Products, Fuel-inefficient Vehicles and Air Conditioning Units Code Definition Purpose/Legislation Rate Type E14 Applies to fuel charges on leaded gasoline and aviation gasoline. Subsection 9 (b) of Schedule I of the Excise Tax Act Accept Rate E15 Applies to fuel charges on diesel fuel and aviation fuel, other than aviation gasoline. Section 9.1 of Schedule I of the Excise Tax Act Accept Rate E17 Applies to fuel charges on unleaded gasoline and aviation gasoline. Subsection 9 (a) of Schedule I of the Excise Tax Act Specified Z01 Applies to vehicles with a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. Subsection 6 (1)(a) of Schedule I of the Excise Tax Act Specified Z02 Applies to vehicles with a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(a) and section 7 of Schedule I of the Excise Tax Act Specified Z03 Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. Subsection 6 (1)(b) of Schedule I of the Excise Tax Act Specified Z04 Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(b) and section 7 of Schedule I of the Excise Tax Act Specified Z05 Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. Subsection 6 (1)(c) of Schedule I of Excise Tax Act Specified Z06 Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(c) and section 7 of Schedule I of the Excise Tax Act Specified Z07 Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers. Subsection 6 (1)(d) of Schedule I of the Excise Tax Act Specified Z08 Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(d) and section 7 of Schedule I of the Excise Tax Act Specified Z09 Applies to vehicles subject to the flat rate of the Air Conditioners Tax. Section 7 of Schedule I of the Excise Tax Act Specified\nLuxury Vehicles Code Definition Purpose/Legislation Rate Type E60 Applies when 20% of the taxable amount above $100,000 of the vehicle is excisable. Section 9 of the Select Luxury Items Tax Act . Further information can be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Accept Rate E61 Applies when 10% of the full value of the vehicle is excisable. Section 9 of the Select Luxury Items Tax Act . Further information can be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Accept Rate\nLuxury Vehicles (multiple scenarios) L-codes reflect the scenarios where Luxury Vehicles (with or without an exemption) also incur excise taxes on fuel-inefficiency and/or Air Conditioning Units. Code Definition Purpose/Legislation Rate Type L01 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L02 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L03 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L04 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L05 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L06 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L07 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L08 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L09 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L10 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L11 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L12 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L13 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L14 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L15 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L16 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L17 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L18 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L19 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L20 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L21 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L22 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L23 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L24 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L25 Applies to Registered Vendors importing a vehicle that is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L26 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L27 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L28 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L29 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L30 Applies to Registered Vendors importing a vehicle that is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Free L31 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L32 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L33 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L34 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L35 Applies to a luxury vehicle imported under other specified conditions and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L36 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L37 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L38 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L39 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L40 Applies to a luxury vehicle imported under other specified conditions and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Free",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Appendix C – Excise Exemptions and Other Excise Codes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Excise Exemptions Code Definition Purpose/Legislation Rate Type E66 Applies to Registered Vendors importing luxury vehicles. Subsection 21(1) of the Select Luxury Items Tax Act . Information can also be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Free E69 Applies to other exemptions found in the Select Luxury Items Tax Act that are not covered under code E66. Select Luxury Items Tax Act Free E87 Applies to the exemption of payable excise taxes on goods imported per conditions set out in the Excise Tax Act relating to Schedule III of that Act. Schedule III of the Excise Tax Act Free E88 Applies to the exemption of payable excise on goods imported by manufacturers operating under an “E” license. X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA Free E89 Applies to the exemption of payable excise on goods imported by wholesalers operating under an “W” license. X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA Free E90 Applies to goods on which excise duties or taxes are non-applicable based on a condition listed in a relevant Act or Regulation. CBSA-constructed code for goods that don't fall under any of conditions set out within the Excise acts and thus are excise free, based on the good itself. Note: Goods could also be put under C00 if it is an option provided in the drop-down list. Free E91 Applies to the exemption of payable excise duties on ships’ stores imports. Schedule of Ships’ Stores Regulations Free E93 Applies when the excise charges are paid directly to the Canada Revenue Agency. CBSA-constructed code for goods where the importer remits the payable excise directly to the Canada Revenue Agency. Non-applicable\nOther Excise Codes These codes exist to account for specific scenarios not applicable elsewhere. As the circumstances behind each code are unique, any details regarding usage particularities are noted below. Code Definition Purpose/Legislation Rate Type E00 Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. CBSA created code for situations where an Excise Code is mandated on a CAD but was not used on a declared B3. Accept Rate* *Enter calculated amount owing in Excise Tax field E70 Applies to goods containing the definition of “subject to customs duty based on excise duty” in the Customs Tariff . In 2023, based on a review of the interpretation of HS classification descriptions containing \"Subject to customs duty based on excise duty\", it has been determined that the goods imported under those specific classifications contain an excisable good of which its excise duties are to be applied. Accept Rate* *Enter calculated amount owing in Excise Duty field",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Appendix D – GST Exemption Codes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Code Definition Purpose/Legislation Rate Type 11 Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. CBSA created code for situations where a GST exemption code is needed and applicable on a CAD for conversion purposes of a declared B3. Free 48 Applies to prescribed publications imported by mail or courier by a non-resident registered person. Publication Supplied by a Non-resident Registrant Regulations (GST/HST) Free 49 Applies to money or certificates or other documents deemed a financial instrument. Section 10 of Schedule VII of the Excise Tax Act . Free 51 Applies to goods that are classified under Heading numbers 98.01 to 98.07, 98.10 to 98.12, 98.15 and 98.16 of the Customs Tariff . It does not, however, apply to goods classified under 9804.30.00. Section 1 of Schedule VII of the Excise Tax Act . Free 52 Applies to medals, trophies and other prizes won outside of Canada, that are bestowed, received, or accepted for heroic deeds, valour or distinction. This exemption code does not apply to usual merchantable goods that are won outside Canada in competitions. Section 2 of Schedule VII of the Excise Tax Act . Free 53 Applies to printed matter imported for the promotion of tourism. Section 3 of Schedule VII of the Excise Tax Act . Free 54 Applies to donated goods imported by a charity or public institution in Canada. Section 4 of Schedule VII of the Excise Tax Act . Free 55 Applies to goods supplied by a non-resident for goods in need of repair or replacement and under warranty. Section 5 of Schedule VII of the Excise Tax Act . More information can be found in Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada . Free 56 Applies to prescription drugs and biologicals. Part I of Schedule VI of the Excise Tax Act . Free 57 Applies to medical and assistive devices. Part II and Part II.1 of Schedule VI of the Excise Tax Act . Free 59 Applies to food and beverages for human consumption (Basic Groceries). Part III of Schedule VI of the Excise Tax Act . Free 60 Applies to goods related to agriculture and fishing as enumerated in Part IV of Schedule VI of the Excise Tax Act , not including property provided in Section 10 of that Part. Part IV of Schedule VI of the Excise Tax Act Free 61 Applies to goods related to agriculture and fishing provided in the Schedule of the Agriculture and Fishing Property (GST/HST) Regulations , not including fishing boats for use in the commercial fisheries. Agriculture and Fishing Property (GST/HST) Regulations Free 62 Applies to fishing boats purchased for the use in commercial fisheries pursuant to Section 10 of Part IV of Schedule VI of the Excise Tax Act . Section 10 of Part IV of Schedule VI of the Excise Tax Act . Free 64 Applies to supplies imported for the use of constructing an international bridge or tunnel crossing the boundary between Canada and the United States. Section 2 of Part VIII of Schedule VI of the Excise Tax Act . Free 65 Applies to goods sent to a recipient in Canada by mail or courier, the value of which is normally not more than $20, provided they are not prescribed goods enumerated in the Mail and Courier Imports (GST/HST) Regulations . Mail and Courier Imports (GST/HST) Regulations Free 66 Applies to goods prescribed under the Non-taxable Imported Goods (GST) Regulations . Non-taxable Imported Goods (GST) Regulations Free 67 Applies to goods imported for use by foreign representatives and official use of diplomatic missions, consular posts and international organizations. More information can be found in Subsection 4 (2) of the Foreign Missions and International Organizations Act Free 69 Applies to goods imported by Visiting Forces. More information can be found in the Visiting Forces Act and in Memorandum D21-4-3: Visiting Forces Personnel – Tariff Item No. 9827.00.00 Free 71 Applies to supplies made to and by the provincial government of Alberta. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 73 Applies to supplies made to and by the provincial government of Manitoba. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 80 Applies to supplies made to and by the provincial government of Saskatchewan. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 81 Applies to supplies made to and by the territorial government of the Northwest Territories. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 82 Applies to supplies made to and by the territorial government of the Yukon. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 99 Combined casual/commercial entries – additional GST CBSA code to remove the duplicate GST on specific importations where HST is also applied. Free",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "Appendix E – Code Removals",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Excise Codes Code Title Reasoning E06 Matches No longer excisable. E20 LVS accept rate This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E21 Cigars Removed as it is redundant with E07, which provides the specified rates per thousand as intended by the CRA . CARM allows for decimal numbers with the MIL unit of measure, ensuring that even if less than 1000 cigars are imported, they can be declared accurately. E27 Manufactured Tobacco (New Brunswick) Manufactured tobacco is accounted for elsewhere. E30 Manufactured Tobacco (Ontario) Manufactured tobacco is accounted for elsewhere. E46 Liquid vaping products (ml) This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E47 Solid vaping products (g) This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E48 Additional vaping duty - Specified provinces or territories This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E50 Cannabis flower – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E51 Cannabis trim – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E52 Cannabis seed – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E53 Cannabis seedling – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E54 Cannabis – federal ad valorem rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E55 Canada Provincial exempt excise duty tax Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E56 Cannabis Oil – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E57 Cannabis Oil – flat rate additional Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E62 Applies when 20% of the taxable amount above $100,000 of the aircraft is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E63 Applies when 10% of the full value of the aircraft is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E64 Applies when 20% of the taxable amount above $250,000 of the vessel is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E65 Applies when 10% of the full value of the vessel is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E67 Applies to Tax Certificates used when importing luxury items. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E68 Applies to Special Import Certificates used when importing luxury items. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E80 Imported by a VPL This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E81 Vaping product drug This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E82 Personal importation within the prescribed limit This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E85 Goods listed in tariff item 9804.30.00 in the Customs Tariff . As per consultation with CRA , this E-code does not apply to excisable goods. E86 Goods listed in Section I of Part VII of Schedule III of the Excise Tax Act . As per consultation with CRA , this E-code no longer applies. E94 Other imported goods covered by an order-in-council (OIC) CARM's logic is set up so that, if there is an active OIC in the system, based on how it is inputted into the CAD, the system will automatically remit the excise. Therefore, this E-code has been removed. E95 Imported goods qualifying under other exemption As per consultation with CRA , this E-code no longer applies. E96 Goods imported by provincial governments of Alberta, New Brunswick, Saskatchewan, Yukon, and Northwest Territories As per consultation with CRA , this E-code no longer applies as excise exemptions are accounted for under other excise codes. E97 Goods imported by diplomats This E-code is not required as OICs for Diplomats are in place and Tariff Item 9808.00.00 provides relief as well. E98 Goods imported by certified public hospital As per consultation with CRA , this E-code no longer applies. E99 Goods imported by municipalities As per consultation with CRA , this E-code no longer applies.\nGST exemption codes Code Title Reasoning 2 LVS Accept Rate This code was used for Legacy System issues. Does not apply in CARM. 17 Exemption code 49 to resolve system problem This code was used for Customs Commercial System issues. Does not apply in CARM. 50 Computer Carrier Remission Order 85-277 Remission Orders are uploaded in CARM with specific instructions to relieve taxes, which makes this code unnecessary. 63 Goods for Governor General Section 1, Part VIII, Schedule VII Removed as per the Excise Tax Act , there is no longer a Part VIII in Schedule VII. 68 Goods for diplomatic missions consular posts Code removed as it has been combined with GST exemption code 67. 70 Goods for the exclusive use of the visiting forces Code removed as it has been combined with GST exemption code 69. 72 Goods for the use of the government of BC Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 74 Goods for the use of the government of NFLD Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 75 Goods for the use of the government of New Brunswick Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 76 Goods for the use of the government of Nova Scotia Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 77 Goods for the use of the government of Ontario Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 78 Goods for the use of the government of PEI Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 79 Goods for the use of the government of Quebec Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 83 Goods previously imported subject to full GST and now reimported Code is being removed as this is already captured under GST code 66. 84 Exempt conditionally Schedule VII, Section 9 As per the information found in Section 9 of Schedule VII of the Excise Tax Act , the Note referenced no longer exists. 85 Goods for the use of the government of Nunavut Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below.",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D18-5-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D18-5-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Agriculture and Fishing Property (GST/HST) Regulations\n- Customs Tariff\n- Excise Tax Act\n- Excise Act\n- Excise Act, 2001\n- Excise Duties on Cannabis Regulations\n- Foreign Missions and International Organizations Act\n- Mail and Courier Imports (GST/HST) Regulations\n- Non-taxable Imported Goods (GST/HST) Regulations\n- Publication Supplied by a Registrant (GST/HST) Regulations\n- Select Luxury Items Tax Act\n- Ships’ Stores Regulations\n- Visiting Forces Act\nRelated D memoranda\n- Memorandum D21-4-3: Visiting Forces Personnel - Tariff Item No. 9827.00.00\n- Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada\n- Memorandum D18-4-1: Select Luxury Items Tax on Importation\n- Memorandum D18-3-2: Excise Duty Framework for Vaping Products\n- D17 - Accounting and Release Procedures D Memoranda Series\nIssuing office\nTrade Policy Division Trade and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-03-27",
+    "current_to": "2026-03-27",
+    "citation": "Memorandum D18-5-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2024-08-31",
+    "current_to": "2024-08-31",
+    "citation": "Memorandum D19-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to reflect:\n- The CFIA ’s Shipborne Dunnage Program that came into force on November 6, 2023\n- Minor editorial changes",
+    "history": "",
+    "last_amended": "2024-08-31",
+    "current_to": "2024-08-31",
+    "citation": "Memorandum D19-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. This memorandum contains the guidelines that apply to commercial and non-commercial importations of food, plants, animals (FPA) and related products as regulated by the Canadian Food Inspection Agency (CFIA).\nScope\n2. Food, plants and animals and related products include:\n- Animal feed\n- Animal and plant pathogens, including microorganisms and biological material\n- Fertilizers, fertilizer-pesticide combination products, soil supplements and growing media\n- Fish, seafood and fish products\n- Fresh fruits and vegetables\n- Grains, seeds, and nuts\n- Live animals including: terrestrial animals aquatic animals (including gametes and germplasm) animal semen and embryos hatching eggs honey bees\n- Pet food and treats\n- Plants and plant products\n- Processed fruits and vegetables, and maple products\n- Products and by-products of animal origin including: meat and meat products, including glands and organs (edible and inedible) eggs and egg products milk and milk products honey, beeswax and propolis hides, skins, feathers, wool and trophies manure rendered animal meals and rendered animal fats animal carcasses, parts and derivatives aquatic animal carcasses, parts of carcasses and offal animal samples (tissues, blood, feces, etc.)\n- Roots, bulbs and tubers and other plant matter for propagation\n- Soil and related matter\n- Wood and wood products\n3. This memorandum also applies to items that are infested or contaminated with CFIA -regulated matter, such as soil, pests, blood, feces and organic matter.\n4. The importation or exportation of FPA and related products may also be regulated by other government departments such as Environment and Climate Change Canada (ECCC), Fisheries and Oceans Canada (DFO), and Global Affairs Canada (GAC). Information on these requirements is not included in this memorandum, but can be found in the following CBSA memoranda:\nECCC : Memorandum D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) .\nDFO : Memorandum D19-8-5: Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers under the Aquatic Invasive Species Regulations.\nGAC : Memorandum D19-10-2: Export and Import Permits Act (Importations) and Memorandum D10-18-1: Tariff Rate Quotas .\n5. In addition, although the importation of human pathogens is not regulated by the CFIA , there are pathogens that are both human and animal (zoonotic) and these are regulated by both the CFIA and the Public Health Agency of Canada (PHAC). PHAC is responsible for the administration of certain provisions of the Health of Animals Act and Health of Animals Regulations . It issues import permits and transfer authorizations for most terrestrial animal pathogens (excluding aquatic animals, bees, invertebrates and pathogens that cause emerging or foreign animal diseases). For more information consult the PHAC Laboratory Safety and Biosecurity website and Memorandum D19-9-4: Importation and Exportation of Pathogens and Toxins .\nResponsibilities of the CBSA and the CFIA\n6. The CFIA is responsible for establishing the policies that govern the import, export and in-transit movement of FPA and related products.\n7. In 2003, the CBSA assumed responsibility for the initial import inspection services in respect of the acts and regulations administered by the CFIA to the extent that they are applicable at Canadian border points. The CFIA retains responsibility for the enforcement of the CFIA acts and regulations to the extent that they apply within Canada and at its National Import Service Centre (NISC).\n8. In 2005, the CBSA and the CFIA signed an umbrella memorandum of understanding (MOU), which outlines the administrative and operational roles and responsibilities of the two agencies as they apply at the border with respect to the import, export and in-transit movement of FPA and related products.\n9. CBSA officers are designated to enforce the provisions of the above CFIA acts and their associated regulations under section 9 (2) (b) of the Canada Border Services Agency Act .\nCFIA import requirements\n10. FPA and related products brought into Canada can carry harmful animal and plant diseases, plant pests, microorganisms, viruses, fungi and/or bacteria or may be invasive species, which can pose serious risks to Canada's environment, economy, agricultural sector, natural resources, and the health of Canadians.\n11. In order to help mitigate the risks of introducing threats into Canada, the CFIA has established prohibitions, restrictions, controls, and/or limits on the importation of FPA and related products from around the world. In some cases, import documentation such as licences, permits, certificates and/or other documents or information are required in order for the goods to be eligible to enter Canada.\n12. Any required licences, permits, certificates and any other required import documentation must be obtained prior to arrival of the goods in Canada.\n13. All required import documentation must be authentic, legible, complete, and, where required, signed by the appropriate authority.\n14. Complete and current import requirements for CFIA -regulated products can be found by consulting the CFIA 's Automated Import Reference System (AIRS) . AIRS is an automated reference tool that uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) codes, product description, genus or species, origin, destination, end use and miscellaneous qualifiers of the product they wish to import. Please be aware that import requirements can change on a daily basis due to emerging threats.\nAdditional information on using AIRS can be found in the Appendix of this memorandum.\n15. In order to respond to emerging situations (e.g. disease outbreaks), the CFIA may impose new requirements or restrictions on FPA and related products entering Canada that supersede the instructions in AIRS . The CBSA will enforce these new restrictions/requirements as required at Canadian border points of entry.\n16. Clients wishing to receive email notifications regarding updates to CFIA import policies and AIRS , including system outages, can do so by subscribing through the CFIA ’s email subscription website.\n17. CFIA import permits can be requested by completing the appropriate permit application form(s) available on the CFIA ’s website . The CFIA ’s Centre for Administration (CoA) can also be contacted for further assistance with obtaining these permits.\nCentre of Administration E-mail: Permission@inspection.gc.ca Telephone: 1-800-442-2342 or 613-773-2342\nCFIA 's National Import Service Centre (NISC)\n18. To simplify and enhance the import process, the CFIA established the NISC as a single-point contact for information and advice concerning CFIA import requirements. Clients seeking information or assistance related to CFIA import requirements or restrictions can contact the CFIA 's NISC at:\nBy email or facsimile 7 days a week, including statutory holidays: 7:00 am to 3am (EST) Email: cfia.nisc-csni.acia@inspection.gc.ca Facsimile: 1-905-795-9658 By telephone Monday to Friday, excluding statutory holidays : 7 am to 11 pm (EST) 1-800-835-4486 or 1-877-493-0468 (Canada or U.S.A.) 1-289-247-4099 (Local calls and all other countries)\nStatutory holidays New Year's Day Good Friday Easter Monday Victoria Day Canada Day Civic Holiday Labour Day National Day for Truth and Reconciliation Thanksgiving Remembrance Day Christmas Day Boxing Day\n19. The CFIA ’s NISC is responsible for reviewing import documentation for certain FPA and related goods entering Canada and then returning a release recommendation either electronically to the CBSA , or by fax directly to the client on a CFIA 5272, Request for Documentation Review form . Further information can be found at the CFIA ’s website: Document Procedures for the National Import Service Centre (NISC)\nTraveller importations\n20. Travellers are required by law to declare any FPA and related products that they are bringing into Canada. Failure to declare goods can result in forfeiture, monetary penalties, and/or prosecution. The Agriculture and Agri-food Administrative Monetary Penalties Act is used to address traveller non-compliance when a person fails to present FPA goods, fails to present prescribed documentation for FPA goods upon entry into Canada, or attempts to illegally import FPA goods. See paragraph 77 of this memorandum for further information on monetary penalties.\n21. Travellers are also responsible for ensuring that their goods comply with the requirements of all government departments and agencies prior to importation of the goods into Canada, including obtaining any required import documentation prior to arrival of the goods at the border.\n22. Travellers can consult the CFIA ’s website for general information on CFIA requirements for importing FPA and related products into Canada and visit CBSA ’s Food, plant and animal inspection website for additional import requirements and information.\n23. Complete and current CFIA import requirements can be found by consulting the CFIA ’s AIRS . Please be advised that the import requirements can change on a daily basis due to emerging threats .\nAdditional information on using AIRS can be found in the Appendix of this memorandum.\nCommercial importations\n24. Importers or the person in possession, or care and control of the goods are responsible for ensuring that their goods comply with the requirements of all government departments and agencies prior to importation into Canada.\n25. All commercial importations must be reported to the CBSA at the first point of arrival in Canada in accordance with CBSA D3-series memoranda . Release from CBSA control can be obtained by following the release and accounting procedures outlined in CBSA D17-series memoranda .\n26. Under certain conditions, as described in CBSA D3-series memoranda , shipments may be allowed to move inland, in-bond, where formal release procedures will be followed and compliance with the requirements of other government departments verified.\nNote : When the AIRS recommendation is \"Refer to CFIA — Veterinary Inspection\", approval from the CFIA veterinarian must be received before any movement of animals or goods is permitted into Canada.\n27. For Electronic Data Interchange (EDI) transmissions, importers/brokers and the CBSA will receive an electronic notification of the CFIA ’s recommendation via the CBSA ’s Accelerated Commercial Release Operations Support System (ACROSS). For paper submissions requiring documentation review by the CFIA ’s NISC , a completed CFIA 5272, Request for Documentation Review form along with any CFIA -required import documentation must be submitted to the NISC for review. A customs transaction number is mandatory for all import requests and must appear on the CFIA 5272 form.\n28. The 5272 form will be stamped and returned by the NISC to inform importers/brokers of the CFIA ’s recommendation. The stamped 5272 along with all CFIA required import documentation must be presented to the CBSA as a part of the release package.\n29. All documentation submitted to the CBSA must be true, accurate and complete, and may require taxonomic names to be provided (e.g. for aquatic animals). Importers and brokers are advised that incomplete or missing documentation may result in delays, refusal and/or administrative monetary penalties (see paragraph 78 ).\nNote: For plants, animals, and microorganisms, instructions for completing the commodity description field on the commercial invoice are found in Appendix A of Memorandum D1-4-1: CBSA Invoice Requirements .\n30. Where applicable, commercial and traveller importations must also meet the CFIA ’s labelling requirements. The CFIA regulates packaging, labelling, composition, and net quantity requirements for most foods under the following Acts and their associated regulations:\n- Safe Food for Canadians Act\n- Food and Drugs Act (as it relates to food)\n- Health of Animals Act\nThe CBSA assists the CFIA with the administration of these Acts, through the detection and notification of possible infractions.\nImplementation of the CBSA Single Window Initiative (SWI)\n31. The CBSA has implemented the Single Window EDI service option – the Integrated Import Declaration (IID) as the primary method of obtaining commercial release of CFIA -regulated goods.\n32. SWI ’s IID allows for the provision of licence, certificate, permit and other import documentation information submitted via the Digital Image Functionality and/or as dematerialized information.\n33. For more information on the SWI IID , please refer to the CBSA ’s Single Window Initiative website . The Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information.\nIn-transit shipments\n34. For the purposes of this memorandum, \"in-transit\" is defined as the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point.\n35. The CBSA may authorize the in-transit movement of CFIA -regulated commodities under the following conditions:\n- (a) CBSA reporting requirements have been met as outlined in CBSA D3-series memoranda\n- (b) the goods meet all CFIA requirements\n- (c) the goods are transported by a CBSA -bonded carrier\n36. CFIA requirements for in-transit shipments can be determined by consulting AIRS under the “in-transit through Canada” option. Where this option is not available, the shipment must meet CFIA import requirements as listed in AIRS .\nCanadian goods returning to Canada\n37. CFIA -regulated goods returning to Canada after being imported to another country must meet all CFIA requirements.\n38. CFIA requirements for Canadian goods returning to Canada can be determined by consulting AIRS under the “Canadian goods returning to Canada” option. Where this option is not available, the goods must meet CFIA import requirements as listed in AIRS .\nInadmissible goods\n39. Goods that have been imported in contravention of CFIA legislation may be:\n- seized and deemed forfeit to the Crown\n- ordered removed from Canada\n- exported from Canada, unless subject to any other restriction\n- abandoned by the importer or the person in possession, or care and control of the goods, to the Crown in accordance with section 36 of the Customs Act\nNote : In some cases, the CBSA or the CFIA may order the goods treated prior to removal.\n40. Where an importer or the person in possession, care and control of the goods fails to remove goods that have been ordered removed from Canada within the specified time period, the goods become forfeit to the crown.\n41. Seized, abandoned or forfeited goods will be dealt with in accordance with the legislation that controls, regulates or prohibits the importation of the commodity.\n42. Importers or the person in possession, or care and control of the goods are responsible for all costs associated with the removal, treatment, storage and/or disposal of seized, abandoned or forfeited goods under CFIA legislation or the Customs Act .\n43. Goods that are abandoned or forfeited to another government department remain the responsibility of that department.\nWood Packaging Material (WPM)\n44. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack etc. that is not bracing cargo on the ship's deck is considered WPM .\n45. The CFIA regulates the entry of WPM into Canada in accordance with the International Standards for Phytosanitary Measures ‘Regulation of Wood Packaging Material in International Trade’ 2009 ( ISPM 15 ) as endorsed by the International Plant Protection Convention (IPPC).\n46. WPM from all countries, except the continental United States (U.S.), entering Canada must meet the following CFIA import requirements:\n- In all instances the WPM must be free from live wood-boring pests and signs of live wood-boring pests and either\n- The WPM must bear a valid IPPC mark that: is legible, permanent, non-transferrable and conforms to the standards set out in ISPM 15 indicates the two-letter country code for the country in which the wood packaging material was produced indicates the official certification number issued to the facility producing the compliant wood packaging material indicates the two-letter code for the treatment carried out, indicating treatment by an approved method Or\n- The WPM must be accompanied by a valid phytosanitary certificate indicating treatment by an approved method.\nNote : Phytosanitary certificates are not accepted from China, but are still acceptable from Hong Kong, Macao and Taiwan.\n47. Any WPM found to be non-compliant with the CFIA entry requirements is inadmissible to Canada and will be ordered removed from Canada.\n48. Under certain, limited conditions, shipments containing a minor amount of non-compliant WPM may either: (a) be deconsolidated, or (b) have the non-compliant WPM separated from the associated cargo and replaced with compliant WPM . Once the non-compliant WPM is removed and arrangements have been made for its disposal in accordance with CFIA regulations, the shipment will be eligible for release into Canada, providing the shipment also meets all other Canadian import requirements.\n49. The option to deconsolidate or separate is only available at the discretion of the CBSA port of entry and is contingent upon the nature of the non-compliance and the capacity of the port of entry facilities to handle deconsolidation or separation. Deconsolidation or separation is never an option when there are live wood-boring pests or signs of live wood-boring pests.\n50. Any WPM found with live wood-boring pests or signs of live wood-boring pests will be contained and sealed to prevent the risk of pest escape, ordered treated and removed from Canada. Treatment is only to prevent the risk of pest escape while awaiting and during removal from Canada, and does not render the shipment compliant with ISPM 15 or CFIA entry requirements for WPM .\n51. Ship borne dunnage is wood carried on a marine vessel, used to secure or support a commodity, but does not remain with the commodity. As of November 6th, 2023 , the new CFIA Shipborne Dunnage Program allows operators to apply to the program in order to be authorized to discharge dunnage at CFIA approved designated terminals. A list of the CFIA designated terminals where dunnage may be discharged for quick disposal or processing can be found in Appendix 2 of the D-98-08: Entry Requirements for Wood Packaging Material into Canada .\n52. Shipborne dunnage that is not part of the CFIA Shipborne Dunnage program regardless of any ISPM 15 markings, treatment or certificates must:\n- remain on the vessel or, if offloaded temporarily, be put back on the vessel Or\n- be stored in sealed containers that prevent the escape of pests and transported for disposal or processing at a CFIA -approved disposal or processing facility, subject to CBSA approval and where CFIA -approved facilities exist And\n- cannot be discharged at non- CFIA approved terminals\n53. All costs associated with the storage, separation, treatment, removal, and/or disposal of non-compliant WPM or dunnage are the responsibility of the importer or person in possession, or care and control of the goods pursuant to section 44 of the Plant Protection Act .\n54. For current, detailed information on the entry requirements for WPM , IPPC marks, Phytosanitary certificates, and dunnage, and to ensure compliance, always refer to CFIA Directive D-98-08: Entry Requirements for Wood Packaging Material into Canada .\nGoods contaminated with soil\n55. Canada has a “no tolerance” policy for foreign soil, and therefore anything more than a fine film of dust left by dirty wash water or accumulated during transport is considered to be contamination with soil. Any visible film, patch or clump of mud, dirt or organic matter (e.g., manure or blood) on or in the goods or conveyance beyond a fine film of dust constitutes the presence of soil and renders the goods/conveyance non-compliant.\n56. Any goods found to be contaminated with soil are inadmissible and will be ordered removed from Canada. This includes non- FPA products such as used vehicles, farm equipment, conveyances, and personal effects such as hiking boots, gardening tools and bicycles.\n57. Under exceptional circumstances, the CBSA may authorize treatment of the goods or conveyance at a CFIA -approved cleaning facility, bonded under the Customs Act . The goods must then be re-inspected by the CBSA before being authorized to enter Canada. The decision to allow the goods or conveyance to be treated is at the discretion of the border services officer and is based on a combination of the following factors:\n- Amount of soil present (level of contamination)\n- Availability of either a CFIA -approved treatment facility within the immediate urban environment or mobile treatment facility to come to the port of entry\n- Ease of containment and transport\n- Operational capacity of the port of entry\n- Shape, surface and texture of goods\n- Health and safety concerns\n58. All costs associated with the storage, treatment and/or removal of goods contaminated with soil are the responsibility of the importer or person in possession, or care and control of the goods pursuant to section 44 of the Plant Protection Act and section 60 of the Health of Animals Act .\n59. For further information on CFIA import requirements for goods contaminated with soil, please refer to CFIA Directive D-95-26: Phytosanitary requirements for soil and soil-related matter, and for items contaminated with soil and soil-related matter .\nLive animals\n60. Live animals that require an inspection by a CFIA veterinarian or the CBSA are inspected at the first point of arrival in Canada . Live Animals requiring CFIA veterinary inspection at the border are indicated in AIRS as \"Refer to CFIA – Veterinary Inspection\". Those requiring CBSA inspection are identified in AIRS as “ CBSA Inspection”.\n61. Where CFIA veterinary inspection is indicated as a requirement, travellers/importers are to contact the CFIA Animal Health Office closest to the port of entry into Canada prior to arrival to arrange for a veterinary inspection appointment. The results from the CFIA inspection must be made available to the CBSA before the animals can be released into Canada.\n62. Live animals imported into Canada must be handled and transported in a humane manner that prevents injury and unnecessary suffering. Any suspected humane transport issues or instances where the animal appears to be downed, injured, sick or unhealthy will be referred to a CFIA veterinarian. Information on the requirements for the humane transport of animals can be found in the Health of Animals Regulations .\n63. All costs associated with the storage, removal, and/or disposal of non-compliant live animals are the responsibility of the importer or person in possession, or care and control of the goods.\nEmpty conveyances entering Canada after transporting live terrestrial animals\n64. Empty conveyances entering Canada after transporting live terrestrial animals in a foreign country must have been cleaned in accordance with the Health of Animals Regulations . Non-compliant conveyances will be refused entry into Canada.\nAquatic animals (live or dead)\n65. Traveller/commercial imports of susceptible species listed in Schedule III of the Health of Animals Regulations generally require a CFIA import permit and other documentation as outlined in AIRS in order to enter Canada.\n66. Under the Health of Animals Regulations there are additional information requirements that must be declared upon entry, including the scientific or taxonomic names for finfish, crustaceans, and molluscs. Consequently, travellers and commercial importers must report scientific names of all imported aquatic species in the commodity description field of Form CI1, Canada Customs Invoice or the commercial invoice, either electronic or paper, as per the instructions in Memorandum D1-4-1: CBSA Invoice Requirements , and/or in accordance with the technical requirements, specifications and procedures for electronic data interchange as set out in the Electronic Commerce Client Requirements Document (ECCRD). In addition to taxonomic names, travellers and commercial importers must declare the number of aquatic animals being imported, the life stage, the country in which the aquatic animal was born or where the germplasm came from, and whether the animals are from captivity or the wild.\n67. The following websites are sources of scientific names and information on aquatic species:\n- Fish Base\n- Mollusca Base\n- World Register of Marine Species (WoRMS)\n- Integrated Taxonomic Information System (ITIS)\n68. Contaminated watercraft and other aquatic equipment moved across land borders can introduce aquatic animal diseases and aquatic invasive species, which are regulated by the CFIA and DFO , respectively. Consequently, watercraft and aquatic equipment entering Canada must be free of contamination by animals, mud, plant material, and organic debris and be free of standing water and unauthorized bait. The CBSA can refuse entry of watercraft and equipment that is not cleaned, drained and dried .\nInternational waste\n69. International waste may only be offloaded in Canada with the approval of the CBSA and where CFIA -approved routes and CFIA -approved disposal facilities exist.\n70. Any international waste offloaded from aircraft or marine vessels must be controlled, transported and disposed of in accordance with the CFIA ’s International Waste Directive . Marine vessel/aircraft owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met.\n71. For more information on CFIA policies governing the control, transportation and disposal of international waste, please consult the CFIA ’s International Waste Directive .\nPostal and courier importations\n72. CFIA -regulated commodities are not eligible for import in the Courier Low Value Shipment (LVS) stream. All CFIA import requirements must be met if imported through the postal stream.\n73. Additional information on postal and courier importations can be found in Memorandum D5-1-1: Canada Border Services Agency International Mail Processing System , Memorandum D8-2-16: Courier Imports Remission and Memorandum D17-4-0: Courier Low Value Shipment Program .\nDiplomatic goods and persons with special status\n74. All importations of FPA and related products are subject to CFIA import requirements, regardless of any diplomatic immunity, status or privilege extended to the person importing the goods.\n75. For additional information refer to Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff Item No. 9808.00.00) .\nTrade fairs, shows and special events in Canada\n76. FPA and related products imported for trade fairs, shows, or other special events in Canada are subject to all CFIA requirements.\nNote : In some cases, AIRS has an end use for “show or exhibition” that can be used to determine CFIA import requirements for these goods.\nPenalty provisions\n77. The CBSA has the authority under the Agriculture and Agri-food Administrative Monetary Penalties Act to issue warnings or monetary penalties to travellers who fail to declare or illegally import FPA goods. Monetary penalties currently range from $500 to $1,300 per violation.\n78. Under the CBSA’s Administrative Monetary Penalty System (AMPS), the CBSA can issue monetary penalties to commercial clients for non-compliance with the CBSA ’s trade and border legislation. If prescribed documentation has not been presented to the CBSA with the release request, a penalty may be issued by the CBSA for not providing required permits or information before the goods are released. Please refer to Memorandum D22-1-1: Administrative Monetary Penalty System for details.\nInspection fees\n79. The CFIA has established a series of inspection fees related to the importation of certain commodities. The CBSA collects fees for FPA inspections performed at the border by Border Services officers, which include but are not limited to:\n- The inspection of WPM\n- The inspection of goods potentially contaminated with soil\n- The inspection of dogs, cats, horses, feeder cattle, hatching eggs, animal semen and embryos\n- International waste monitoring activities\n80. Information on inspection fees and their amounts can be found by consulting the CBSA ’s Schedule of Inspection Fees .\n81. The goods and services tax (GST) and other applicable taxes may be charged on these services. The fees cannot be claimed under a traveller's personal exemption.",
+    "history": "",
+    "last_amended": "2024-08-31",
+    "current_to": "2024-08-31",
+    "citation": "Memorandum D19-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-1-1",
+    "marginal_note": "Additional information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Exports\n82. The CFIA is responsible for the certification and control of FPA and related products exported from Canada. Information on exporting CFIA -regulated commodities can be found on the CFIA ’s website . The CBSA 's export reporting requirements are outlined in Memorandum D20-1-1: Exporter Reporting .\nProvincial/territorial requirements\n83. The CBSA is not responsible for enforcing provincial or territorial legislation for the importation of plants and animals. Nevertheless, border services officers may contact the appropriate provincial or territorial authority if they suspect that an importation of a plant or animal is in violation of a provincial or territorial law. This includes the importation of any invasive animal or plant species and/or species potentially carrying animal or plant diseases or pests that are regulated by the provinces and territories.\n84. Border services officers are granted the authority to share information with the provinces and territories related to potential violations of their laws under paragraphs 107 (4)(e) and 107 (5)(d) of the Customs Act .",
+    "history": "",
+    "last_amended": "2024-08-31",
+    "current_to": "2024-08-31",
+    "citation": "Memorandum D19-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-1-1",
+    "marginal_note": "Appendix — CFIA 's Automated Import Reference System (AIRS)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The purpose of the CFIA ’s Automated Import Reference System (AIRS) is to provide accurate and timely information on import requirements. The application uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) codes, product description, genus or species, origin, destination, end use and miscellaneous qualifiers of the product they wish to import.\nIn all cases, the commodities must also meet all other CBSA and other government department (OGD) entry requirements in order to be released into Canada.\nWhen using AIRS to search for a particular commodity, one or more of the following search criteria can be used:\n- Common Name\n- HS Description\n- HS Code\n- Alternate Description\n- Key Words (includes taxonomic names (scientific names of species) and taxonomic serial numbers (TSN))\nAs a reference, below are terms used in AIRS under “Recommendations to CBSA /Documentation and Registration Requirements.” The terms, as they appear in AIRS , are listed below in bold and are followed by a brief explanation of their meaning.\n- (a) Approved : The commodity is eligible for import into Canada provided that the requirements stated under the conditions of import have been met.\n- (b) Approved (must be accompanied by the following documents/registrations) : The commodity is eligible for import into Canada provided that the importer has the required documentation as listed in AIRS and it is available for CBSA or CFIA review.\n- (c) CBSA Inspection : The commodity is eligible for import into Canada provided that an inspection by a border services officer confirms that all import conditions have been met.\n- (d) CBSA Inspection (must be accompanied by the following documents/registrations) : The commodity and the required documentation, as listed in AIRS , require an inspection by a border services officer at the first point of arrival in Canada.\n- (e) Not regulated by CFIA : The commodity is not subject to CFIA regulations.\n- (f) Refer to CFIA — NISC : The required documentation, as listed in AIRS , must be submitted to the CFIA ’s NISC for review. Documents may be submitted to the NISC for review using the following methods : Electronic Data Interchange (EDI) as part of an electronic release request to the CBSA . The NISC will then return a recommendation via the agencies’ EDI system Or In advance by fax with a CFIA 5272 form . The CFIA will return a recommendation by stamp on the CFIA 5272 form. All required import documentation including the stamped CFIA 5272 form must then be presented to the CBSA as part of the release package or traveller entry\n- (g) Refer to CFIA — Veterinary Inspection : The commodity and the required documentation, as listed in AIRS , require inspection by a CFIA veterinarian at the first point of arrival in Canada. The results from the CFIA inspection must be made available to the CBSA before the commodity can be released into Canada.\n- (h) Refuse Entry : The commodity cannot be imported into Canada.\n- (i) Importations of these products are not regulated by the CFIA : The commodity is not subject to CFIA regulations.\nNote : If AIRS returns a message of “no record found”, it does not necessarily mean importation is approved or has no CFIA requirements. It may mean that the associated risk has not yet been fully assessed by the CFIA . CFIA review and approval is required.\nPlease be aware that, in order to respond to emerging threats, the CFIA may implement requirements or restrictions that take precedence over any import recommendation indicated in AIRS .\nNote : Some import requirements of other government departments, such as Environment and Climate Change Canada, and Global Affairs Canada may also be listed in AIRS , but, these are not necessarily all inclusive or up-to-date and it is the responsibility of the importer to determine all import requirements.\nAIRS has been prepared for the convenience of reference only and has no official sanction. For all purposes of interpreting and applying the law, users should consult the legislation passed by Parliament.",
+    "history": "",
+    "last_amended": "2024-08-31",
+    "current_to": "2024-08-31",
+    "citation": "Memorandum D19-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nThe requirements outlined in this memorandum are derived from the following Acts of Parliament and their associated Regulations:\nCanada Border Services Agency (CBSA) Legislation\n- Canada Border Services Agency Act\n- Customs Act\nCanadian Food Inspection Agency (CFIA) Legislation\n- Agriculture and Agri-Food Administrative Monetary Penalties Act\n- Canadian Food Inspection Agency Act\n- Feeds Act\n- Fertilizers Act\n- Food and Drugs Act (as it relates to food)\n- Health of Animals Act\n- Plant Protection Act\n- Safe Food for Canadians Act\n- Seeds Act\nRelated D memoranda\n- D1-4-1: CBSA Invoice Requirements\n- D3-series: Transportation\n- D5-1-1: International mail processing\n- D8-2-16: Courier imports remission\n- D10-18-1: Tariff Rate Quotas\n- D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas\n- D17-series: Accounting and Release Procedures\n- D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)\n- D19-8-5: Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations\n- D19-9-1: The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods\n- D19-10-2: Administration of the Export and Import Permits Acts (Importations)\n- D19-10-3: Administration of the Export and Import Permits Act (Exportations)\n- D19-12-1: Importation of vehicles\n- D19-12-2: Importation of Tires\n- D20-1-1: Exporter reporting\n- D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\n- D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nThe present D Memoranda supersedes D19-1-1 Food, Plants, Animals and Related Products dated January 24, 2019.\nIssuing office\nOther Government Department Programs Unit Commercial Program Directorate Programs Branch Canada Border Services Agency",
+    "history": "",
+    "last_amended": "2024-08-31",
+    "current_to": "2024-08-31",
+    "citation": "Memorandum D19-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Border Services Officers ( BSO s), employees ( non-BSOs )\nKey content: Regulations for importing or exporting nuclear or radioactive materials.\nKeywords: Nuclear imports, nuclear exports, radiation, radioactive, radiation devices\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A Appendix B References Contact us",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A\n- Appendix B\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Changes to the format of the document\n- This memorandum replaces the previous Memorandum D19-2-1 : Administration of the Nuclear Safety and Control Act , dated November 2, 2022",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions are derived from the Nuclear Safety and Control Act ( NSCA ) and Regulations and apply in this memorandum.\nControlled nuclear equipment The controlled nuclear equipment and the parts and components for controlled nuclear equipment referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations ( NNIECR ) All controlled nuclear equipment is also prescribed equipment for the purposes of the NSAC, with respect to the import and export of that equipment Controlled nuclear information The controlled nuclear information referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations All controlled nuclear information is also prescribed information for the purposes of the NSCA, with respect to the import and export of that information, unless it is made public in accordance with the NSCA, the regulations made under the NSCA or a licence Controlled nuclear substance A controlled nuclear substance referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations All controlled nuclear substances are also prescribed as nuclear substances for the purpose of paragraph (d) of the definition \"nuclear substance\" in section 2 of the NSCA, with respect to the import and export of those substances Risk-significant radioactive source Any radionuclide identified as a Category 1 or Category 2 radioactive source in Table I of Annex I of the International Atomic Energy Agency ( IAEA ) Code of Conduct on the Safety and Security of Radioactive Sources . Nuclear substance Deuterium, thorium, uranium or an element with an atomic number greater than 92 A derivative or compound of deuterium, thorium, uranium or of an element with an atomic number greater than 92 A radioactive nuclide A substance that is prescribed as being capable of releasing nuclear energy or as being required for the production or use of nuclear energy A radioactive by-product of the development, production or use of nuclear energy A radioactive substance or radioactive thing that was used for the development or production, or in connection with the use, of nuclear energy Prescribed Prescribed by regulation of the Commission. Prescribed equipment For the purpose of the NSCA: a package and special form radioactive material, as defined in subsection 1(1) of the Packaging and Transport of Nuclear Substances Regulations a radiation device and a sealed source, in section 1 of the Nuclear Substances and Radiation Devices Regulations class II prescribed equipment, as defined in section 1 of the Class II Nuclear Facilities and Prescribed Equipment Regulations equipment that is capable of being used in the design, production, operation or maintenance of a nuclear weapon or nuclear explosive device Prescribed information For the purpose of the NSCA, information that concerns any of the following including a record of that information: a nuclear substance that is required for the design, production, operation or maintenance of a nuclear weapon or nuclear explosive device, including the properties of the nuclear substance the design, production, use, operation or maintenance of a nuclear weapon or nuclear explosive device the security arrangements, security equipment, security systems and security procedures established by a licensee in accordance with the NSCA, the regulations made under the NSCA or the licence, and any incident relating to security the route or schedule for the transport of Category I, II, or III nuclear material, as defined in section 1 of the Nuclear Security Regulations Radiation The emission by a nuclear substance, the production using a nuclear substance, or the production at a nuclear facility of, an atomic or subatomic particle or electromagnetic wave with sufficient energy for ionization. Transit The process of being transported through Canada after being imported into and before being exported from Canada, in a situation where the place of initial loading and the final destination are outside Canada.",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Application for a Canadian Nuclear Safety Commission Licence\n2. Applications for a licence to import or export nuclear substances, prescribed equipment or prescribed information should be directed to the Canadian Nuclear Safety Commission ( CNSC ) (refer to paragraph 29 for contact information).\n3. CNSC licences will have different format and content, based on the Licensing Division issuing them. Electronic versions of the licence are valid. The licensee must maintain a copy of their licence for inspection. If there are concerns on the authenticity of the licence, the CBSA will contact the CNSC.\nImport\n4. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA, in advance of their arrival, through the use of the Integrated Import Declaration ( IID ) service option 911. This service option allows for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process.\n5. The Licence Number(s) along with other data elements specified in the SWI Electronic Commerce Client Requirements Document ( ECCRD 's) Canadian Nuclear Safety Commission Appendix must be submitted in IID.\n6. In the case of goods regulated by the CNSC, commercial importers can transmit electronic information using the IID to submit a release request up to 90 days in advance.\n7. The physical presentation of a licence to import nuclear substances and prescribed equipment is no longer needed when using the SWI IID process. The electronic presentation of the import licence through information contained in the IID satisfies the requirements to present the licence to a BSO.\n8. Import data for transactions that use the IID is received by the CNSC from the CBSA, eliminating the requirement of the CBSA stamped paper copy to be sent to the CNSC.\n9. In instances where the electronic IID is not used, a paper version of the CNSC licence (or a copy) authorizing importation of a nuclear substance, prescribed equipment or prescribed information must be presented with the release package.\n10. The classes or types of licence used by the CNSC to authorize an import include: Nuclear and Dual-use Import Licences, Nuclear Substances and Radiation Devices Licences, Waste Nuclear Substance Licences, Class II Nuclear Facility and Prescribed Equipment Licences and Nuclear Facility Operating Licences. Import must be listed as a licensed activity.\n11. For information concerning the importation of a nuclear substance, prescribed equipment or prescribed information, refer to Appendix A .\n12. Shipments of nuclear substances, prescribed equipment or prescribed information released at an inland CBSA office should be removed from the sufferance warehouse as expeditiously as possible.\n13. Please note, that as per the Transportation of Dangerous Goods Act, 1992 , nuclear substances are identified as Class 7 dangerous goods. As such, dangerous goods are considered \" non-mailable matter\" therefore are not permitted for import by post in accordance with the Non-mailable Matter Regulations under the Canada Post Corporation Act .\nExport\n14. A paper version of the CNSC licence (or a copy) authorizing exportation of a nuclear substance, prescribed equipment or prescribed information must be presented with the export declaration to the CBSA designated export office closest to the place of exit of the goods from Canada, within the legislated reporting timeframes as specified in the Reporting of Exported Goods Regulations .\n15. The classes or types of licence used by the CNSC to authorize an export include: Nuclear Substances and Radiation Devices Licences, Nuclear and Dual-use Export Licences, Sealed Source Export Licences, Waste Nuclear Substance Licences, Class II Nuclear Facility and Prescribed Equipment Licences and Nuclear Facility Operating Licences. Export must be listed as a licensed activity.\n16. For information concerning the exportation of a nuclear substance, prescribed equipment or prescribed information, refer to Appendix B .\n17. Please note, that as per the Transportation of Dangerous Goods Act, 1992 , nuclear substances are identified as Class 7 dangerous goods. As such, dangerous goods are considered \" non-mailable matter\" therefore are not permitted for export by post in accordance with the Non-mailable Matter Regulations under the Canada Post Corporation Act .\nIn Transit\n18. Information on the in transit movement of goods can be found in Memorandum D3-1-1 : Policy respecting the importation and transportation of goods . For information on the in transit movement of nuclear substances, prescribed equipment or prescribed information please contact the CNSC (refer to paragraph 29 for contact information).\nLost Licence\n19. If a licence has been lost or destroyed, the licensee should notify the CNSC and request a replacement licence.\nAmendment to a Licence\n20. A licence can only be amended by the CNSC. The licensee should direct the amendment request to the CNSC (refer to paragraph 29 below for contact information).\nLabelling, Placards or Markings\n21. Most vehicles and packages containing radioactive substances bear one or more labels, placards or markings to indicate the technical name of the contents and the quantity, nature and degree of radiation. For information on the transport of radioactive substances please refer to the Transportation of Dangerous Goods Regulations and Memorandum D19-13-5 : Transportation of dangerous goods .\nDetention\nImport\n22. Nuclear substances, prescribed equipment or prescribed information will be detained by the BSO at the point of importation if:\n- no licence is presented\n- the name of the importer does not match the name on the licence\n- the name of the supplier does not match the name on the licence (only if included on the licence)\n- the items are not as described on the licence\n- the quantity to be imported is greater than that authorized by the licence\n- the licence has expired\n23. Detained goods may be released when authorization is received from the CNSC. Obtaining this authorization is the responsibility of the importer and will be provided directly to the CBSA from the CNSC by email.\nExport\n24. Nuclear substances, prescribed equipment or prescribed information will be detained by the CBSA at the point of exportation if:\n- no licence is presented\n- the name of the exporter does not match the name on the licence\n- the name of the consignee does not match the name on the licence (only if included on the licence)\n- the items are not as described on the licence\n- the quantity to be exported is greater than that authorized by the licence\n- the licence has expired\n- the officer is not satisfied the nuclear substances, prescribed equipment or prescribed information are being exported according to the Nuclear Safety and Control Act and regulations\n25. Detained goods may be exported when authorization is received from the CNSC. Obtaining this authorization is the responsibility of the CBSA and will be provided directly from the CNSC by email if eligible for export.\nPenalty Information\n26. Every person who commits an offence under the Nuclear Safety and Control Act or regulations under that act is guilty of an indictable offence and is liable to receive a fine or imprisonment and/or both.\nCustoms Self-Assessment Program\n27. There is no Self-Assessment Program ( CSA ) allowance for CNSC goods.\nRadioactive Waste\n28. Import and export authorizations of radioactive waste are dependent on radioactive isotopes. These authorizations are provided by the CNSC through the following classes or types of licences: Nuclear Substances and Radiation Devices Licences, Nuclear and Dual-use Export Licences, Nuclear and Dual-use Import Licences, Waste Nuclear Substances Licences Class II Nuclear Facility and Prescribed Equipment Licence and Nuclear Facility Operating Licences authorizing import or export. Questions regarding licensing of radioactive waste import and/or exports should be directed to the CNSC (refer to paragraph 29 for contact information).\nAdditional Information\n29. Questions concerning the Nuclear Safety and Control Act , regulations and importation, exportation and transportation while in transit regulatory process, should be directed to:\nCanadian Nuclear Safety Commission 280 Slater Street P.O. Box 1046 Station B Ottawa, Ontario K1P 5S9\nTelephone: 1-800-668-5284 Facsimile: 613-995-5086 Emails: cnsc.information.ccsn@canada.ca or cnsc.export-import.ccsn@canada.ca\nNotes: Specific questions concerning:\n- goods described in the: Nuclear Substances and Radiation Devices Regulations should be directed to the Nuclear Substances and Radiation Devices Licensing Division of CNSC at cnsc.licence-permis.ccsn@canada.ca Nuclear Non-proliferation Import and Export Control Regulations or any questions concerning risk-significant radioactive sources should be directed to the Nuclear Non-Proliferation and Export Controls Division of CNSC at cnsc.export-import.ccsn@canada.ca\n- a licence to transport while in transit should be directed to the Transportation Licensing and Strategic Support Division of CNSC at cnsc.transport.ccsn@canada.ca\n- radioactive waste should be directed to the CNSC Waste and Decommissioning Division\n- class II prescribed equipment containing sealed sources (or shipment of their replacement/spent sources) described in Class II Nuclear Facilities and Prescribed Equipment Regulations should be directed to the Accelerators and Class II Facilities Division of the CNSC\n30. Questions concerning the CBSA's administration of these procedures should be directed as follows:\nWithin Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 to 16:00 local time / except holidays). TTY is also available within Canada at 1-866-335-3237 .\nEmergencies\n31. In the event of an emergency involving radioactive material, contact the CNSC duty officer at the number below.\nEmergencies include:\n- an accident involving radioactive materials\n- lost or damaged radioactive materials\n- any threat, theft, smuggling, vandalism, or terrorist activity involving radioactive materials\nContact information for the CNSC duty officer: 613-995-0479 or 844-879-0805 .\nThe CNSC duty officer emergency telephone line is available 24 hours a day, 7 days a week.",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "Appendix A",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Importation of Nuclear Substances, Prescribed Nuclear Equipment and Prescribed Nuclear Information referred to in the Nuclear Safety and Control Act , the Nuclear Substances and Radiation Device Regulations , the Class II Nuclear Facilities and Prescribed Equipment Regulations , and the Nuclear Non-proliferation Import and Export Control Regulations .\nElectronic Import Processing\nImporter Apply to the Canadian Nuclear Safety Commission for a licence to import. CNSC Issue the Licence authorizing import with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Importer/Broker Transmit the Integrated Import Declaration to the CBSA. The CBSA will transmit the information to the appropriate Participating Government Department or Agency ( PGA ) which in turn will assess the information and provide a border related recommendation. Information requirements for the importation of nuclear substances and prescribed equipment require specific data elements to be provided in the IID and are listed in the SWI ECCRD's, Appendix B: Canadian Nuclear Safety Commission. The Trade Chain Partner should wait to receive the IID notification before sending the shipment to the border. The data elements provided in the IID replaces the need to present the licence(s) to a BSO. The declaration may be submitted via IID up to 90 days before the shipment date for processing as per the SWI ECCRD.\nImport Licence Paper Process\nImporter Apply to the Canadian Nuclear Safety Commission for a licence to import. CNSC Issue the Licence authorizing import with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Importer/Broker Should ensure: that the document is an authentic CNSC licence, original or photocopy that the original or photocopied licence has not been altered that the licence bears a distinct identification number that the name and address of the importer listed on the release documentation corresponds with the licensee name and address listed on the licence that the name and address of the supplier listed on the release documentation corresponds with the supplier name and address listed on the licence (only applies to goods licensed under the NNIECR) that the import takes place between the effective and expiration dates authorized by the license that the licence authorizes the activity of import that the goods described on the release documentation correspond with those listed on the licence that the quantity of goods listed on the release documents does not exceed the quantity authorized by the licence Importer/Broker Indicate licence number on appropriate release request documentation. Importer/Broker Present a paper copy of the licence to the CBSA along with the required paper release request documentation (original licence to be retained by importer). CBSA When the release documents and licence are verified; the CBSA will stamp the licence, return the licence to the importer/broker and release the shipment. If there are issues with the verification the CBSA will detain the shipment. Importer/Broker If the shipment is detained, the importer/broker is responsible for contacting the CNSC. CNSC The CNSC will contact the CBSA port of entry by email with a decision on authorization of the import. The shipment will be released upon the CNSC's authorization.",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "Appendix B",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Export of Nuclear Substances, Prescribed Equipment and Prescribed Information Referred to in the Nuclear Safety and Control Act , the Nuclear Substances and Radiation Device Regulations , the Class II Nuclear Facilities and Prescribed Equipment Regulations , and the Nuclear Non-proliferation Import and Export Control Regulations .\nExport Licence Paper Process\nExporter Apply to the Canadian Nuclear Safety Commission for a licence to export. CNSC Issue the Licence authorizing export with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Exporter/carrier/customs service provider Should ensure: that the document is an authentic CNSC licence, original or photocopy that the original or photocopied licence has not been altered that the licence bears a distinct identification number that the name and address of the exporter listed on the export declaration corresponds with the licensee name and address listed on the licence that the name and address of the consignee listed on the export declaration corresponds with the consignee name and address listed on the licence (only applies to goods licensed under the NNIECR) that the export takes place between the effective and expiration dates authorized by the licence that the licence authorizes the activity of export that the goods described on the export declaration correspond with those listed on the licence that the quantity of goods listed on the export declaration does not exceed the quantity authorized by the licence Exporter/carrier/customs service provider Indicate licence number on appropriate export declaration. Exporter/carrier/customs service provider Present a paper copy of the export licence (original licence to be retained by exporter) and the export declaration (if applicable) to the CBSA designated export office closest to the place of exit of the goods from Canada, within the legislated reporting timeframes as specified in the Reporting of Exported Goods Regulations . CBSA When the exportation documents and licence are verified; the CBSA will stamp the licence, return the licence to the exporter/carrier/customs service provider and allow the shipment to proceed. The CBSA will detain the shipment if there are issues encountered in the verification of the licence. CBSA If the shipment is detained, CBSA is responsible for contacting the CNSC. CNSC The CNSC will contact the CBSA by telephone or email with a determination regarding the detained goods.",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-2-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-2-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Border Services Agency Act\n- Canada Post Corporations Act\n- Class II Nuclear Facilities and Prescribed Equipment Regulations\n- Customs Act\n- General Nuclear Safety and Control Regulations\n- Non-mailable Matter Regulations\n- Nuclear Non-proliferation Import and Export Control Regulations\n- Nuclear Safety and Control Act\n- Nuclear Security Regulations\n- Nuclear Substances and Radiation Devices Regulations\n- Packaging and Transport of Nuclear Substances Regulations\n- Reporting of Exported Goods Regulations\n- Transportation of Dangerous Goods Act, 1992\n- Transportation of Dangerous Goods Regulations\nRelated D memoranda\n- Memorandum D19-13-5 : Transportation of dangerous goods\n- Memorandum D3-1-1 : Policy respecting the importation and transportation of goods\nSuperseded D memorandum\nD19-2-1 dated November 2, 2022\nIssuing office\nOther Government Departments Programs Unit Program and Policy Management Division Programs Branch",
+    "history": "",
+    "last_amended": "2025-09-22",
+    "current_to": "2025-09-22",
+    "citation": "Memorandum D19-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Exporters and importers of cultural property\nKey content: How to determine if a permit is required for cultural property and how to obtain one.\nKeywords: Cultural property, exportation, importation, permit, control list\nThe Canada Border Services Agency (CBSA) has specific responsibilities to administer and enforce the Cultural Property Export and Import Act in collaboration with the Department of Canadian Heritage, under the provision of the Minister of Canadian Identity and Culture. This memorandum explains the legislation, how exporters may obtain a temporary, permanent, or general cultural property export permit , and the permit issuance procedures. This memorandum also provides information on cultural property that may be subject to import controls .\nOn this page Updates made to this D-memo Guidelines Appendix References Contact us",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D19-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D19-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated for accessibility and plain language as per GBA+ recommendations.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D19-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The Cultural Property Export and Import Act (herein referred to as \"the Act\") and its regulations are designed to protect Canada's national heritage through the establishment of export controls for objects of historical, scientific, and cultural significance.\n2. The Act and its regulations enable Canada to meet its obligations under the 1970 United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the \"Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property\" to recover and return illegally imported cultural property.\n3. The Department of Canadian Heritage is responsible for administering the Act and its regulations. The CBSA has specific export permit issuing responsibilities as well as border enforcement powers under the Act. Contact Canadian Heritage directly for information about the Act, export permits and import controls or consult the Movable Cultural Property website for detailed information, including the Guide to Exporting Cultural Property from Canada.\nExport control\n4. Export control is accomplished by means of the Canadian Cultural Property Export Control List (Control List), which defines categories of cultural property according to age, weight and dollar value limits. The broad categories include mineralogy, palaeontology and archaeology; ethnographic material culture; military objects; objects of applied and decorative art; objects of fine art; scientific or technological objects; textual records, graphic records and sound recordings and; musical instruments. A permit is required to export objects included in the Control List from Canada regardless of the reason for export.\n5. The Control List does not apply to objects which are less than 50 years old, or made by a person still living. It should be noted that other restrictions may apply to individual categories identified on the Control List.\nApplication for export permits\n6. The export of controlled cultural property is subject to a permit procedure administered principally the CBSA, and in collaboration with the Department of Canadian Heritage. Access the required Cultural Property Export Permit Application forms through Forms: Cultural property export permits or contact the Department of Canadian Heritage directly (refer to coordinates in the Contact us section) for more information on how to complete the forms.\n7. Completed application forms may be submitted by mail, courier or in person to one of 16 CBSA Permit Offices across Canada. please refer to the Appendix for a list of CBSA permit offices.). Upon receipt, permit issuing officers verify the application for completeness, and either issue the requested export permit, or refer the application to an expert examiner. Expert examiners are organizations designated by the Minister of Canadian Culture and Identity to review export permit applications, and are responsible for determining whether the property listed on the export permit application meets the criteria of \"outstanding significance and national importance\" to Canada and providing that advice to CBSA.\nPermit issuance\nPermanent or temporary exportation\n8. A permit to export cultural property may be issued by a designated permit issuing officer to authorize either the permanent or temporary export of an object. Cultural property exported under a temporary permit must be returned to Canada within five years from the date the permit was issued; all other cultural property exports require a permanent export permit.\n9. In either case, the property must be accompanied by a valid permit to export cultural property and the permit must be presented to a CBSA office at the place of export.\n10. Upon presentation, the permit will be reviewed by the CBSA to:\n- ensure that the permit has been completed and authorized by a designated permit issuing officer in the allocated space\n- ensure that the permit is in effect (that is, the effective and expiry dates have been completed on the permit by the permit issuing officer)\n- validate (date stamp and sign) the form\n- forward the validated permit to Canadian Heritage\n11. If required, amendments to temporary or permanent cultural property export permits must be requested from the Department of Canadian Heritage prior to exportation.\nImportation after temporary exportation\n12. Upon importation after temporary export of an object subject to this legislation, the permit holder is responsible for notifying the Department of Canadian Heritage that the object has returned to Canada using a \"Notice of Return\" form available through Forms: Cultural property export permits .\n13. Should the CBSA be presented, at the point of entry, with a Notice of Return, CBSA will review to:\n- validate (date stamp and sign) the form\n- return the form to the importer/owner; the importer/owner is responsible for forwarding the completed form to the Department of Canadian Heritage\nCultural property general permit declaration\n14. A general permit may be issued to any resident of Canada who regularly exports a particular type of cultural property that falls under the Control List. General permits are issued by the Minister of Canadian Culture and Identity and may be valid for a period of up to five years.\n15. When exporting controlled cultural property under a general permit, a completed Cultural Property Export Permit Declaration must be provided to and validated by the CBSA border services officer ( BSO ) at the port of exit prior to export. The BSO at the port of exit will stamp the declaration and forward it to the Department of Canadian Heritage.\nImport control\n16. Section 37 (2) of the Act states that \"after the coming into force of a cultural property agreement in Canada and a reciprocating State, it is illegal to import into Canada any foreign cultural property that has been illegally exported from the reciprocating State.\" This applies even if the cultural property arrives in Canada via a third state.\n17. A cultural property agreement includes the 1970 UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property. Over 143 states are State Parties to the 1970 UNESCO Convention. Cultural property illegally exported from these states, after both Canada and that State became State Parties to the Convention, may not be imported into Canada.\n18. Each State Parties has its own rules regarding the types of cultural property subject to export control. Although not exhaustive, certain types of objects are likely to be controlled. These include: archaeological objects, important historical or scientific objects, works of arts, and old manuscripts and old books. These types of objects, or other cultural property, may be detained by BSOs who will then contact the Department of Canadian Heritage for further instructions on how to proceed.\n19. Archaeological objects and works of art from specific countries or regions are also at a heightened risk for illicit traffic. Importers of cultural property should note the UN' or the International Council of Museums: International Observatory on Illicit Traffic in Cultural Goods . Goods from the following countries or regions (including but not limited to, this list is not exhaustive and is subject to change) may be under additional scrutiny at the border: Ukraine, the Middle-East (particularly, Syria, Iraq, Egypt, Afghanistan, Libya, Yemen and Palestine), Africa (particularly West Africa), Latin America (particularly, Mexico, Central America, the Dominican Republic, Peru and Colombia), South-East Europe, China, Cambodia and Haiti may be under additional scrutiny at the border.\nNon-compliance , appeals, detention and penalty information\nNon-compliance\n20. In the event an exporter of cultural property presents an invalid or incomplete export permit, the border services officer should immediately seek advice from the Department of Canadian Heritage.\n21. Should an exporter/importer fail to present a valid permit at the time of export or adequate documentation at the time of import for an object which a BSO has reason to believe is subject to the Cultural Property Export and Import Act , the shipment may be detained by the CBSA. A detailed description of the goods, the name and address of the exporter/importer, and relevant documentation is sent to the Department of Canadian Heritage for assistance in a compliance assessment under the Act. The detaining BSO will receive a decision regarding the status of the shipment from the Department of Canadian Heritage. If it is advised that the importer provide proof of the legal export from a foreign state, the importer should have the appropriate documentation readily available to the BSO for review.\n22. The exporter/importer, whether it be a dealer, collector, institution, or the public at large, is responsible for to obtaining the information required and compliance with the procedure for the import and/or export of objects which may be considered cultural property. Questions regarding objects subject to export/import controls should be directed to the Department of Canadian Heritage.\nAppeals\n23. Decisions to refuse the permanent export of an object included on the Control List may be subject to a request for a review by the applicant to the Canadian Cultural Property Export Review Board . Questions concerning the review procedure should be directed to the Department of Canadian Heritage.\nDetention\n24. Cultural property subject to the Act and its regulations may be detained by the CBSA on behalf of the Department of Canadian Heritage under the Customs Act (Section 101) .\n25. Detention periods for cultural property will vary since each import must be assessed on a case-by-case basis. If the cultural property is not subject to import controls, detention periods will generally be less than 30 days. Detention periods for cultural property illegally imported into Canada may be lengthy, pending a decision by the Courts. To avoid import delays, importers should ensure that the cultural property they are trying to import into Canada has all the necessary documents, such as the export permit issued by the foreign state.\n26. In some circumstances special arrangements are required to care for the cultural property during the detention period.\nPenalty information\n27. Any person who contravenes the provisions contained in the Act is guilty of an offence, and is liable:\n- on summary conviction – to a fine not exceeding $5,000, and/or to imprisonment for a term not exceeding twelve months\n- on conviction upon indictment – to a fine not exceeding $25,000, and/or to imprisonment for a term not exceeding five years\n28. Exporters may be subject to CBSA's Administrative Monetary Penalty System (AMPS). For example an administrative monetary penalty may be applied where an exporter fails to provide an export permit when required or the information on the permit is not accurate or complete.",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D19-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-1",
+    "marginal_note": "Appendix Permit issuing locations cultural property export permits",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "British Columbia Metro Vancouver District 1611 Main Street, Suite 412, 4th floor Vancouver, BC V6A 2W5 Fax: 604-666-6453 1321 Blanshard Street, Suite 400 Victoria, BC V8W 1X1 Fax: 250-363-3179 Whitehorse, Yukon (West Coast, Yukon District, Pacific Region) 300 Main Street, Suite 110 Whitehorse, YT Y1A 2B5 Fax: 867-668-2869 Alberta and Northwest Territories Central Alberta District Commercial Operations 175 Aero Way NE, Unit 162 Calgary, AB T2E 6K2 Fax: 403-292-4141 Edmonton International Airport Commercial Operations 1727 35 Avenue East, Suite 100 Edmonton, AB T9E 0V6 Fax: 780-890-4311 Hwy 4 P.O. Box 220 Coutts, AB T0K 0N0 Fax: 403-344-4427 Saskatchewan 2510 Sandra Schmirler Way P.O. Box 4080 Regina, SK S4P 3W5 Fax: 306-780-5630 2625 Airport Drive, Suite 21 Saskatoon, SK S7L 7L1 Fax: 306-975-5917 Manitoba 1821 Wellington Avenue, Unit 130 Winnipeg, MB R3H 0G4 Fax: 204-983-0330 Ontario Northern Ontario Region 50 Terminal Street, Suite 4 North Bay, ON P1B 8G2 Fax: 705-472-3997 Greater Toronto Area Region Lester B. Pearson International Airport ( LBPIA ) Commercial Operations Special Cell Desk 2720 Britannia Rd East, Cargo 3 Mississauga, ON L5P 1A2 Fax: 905-676-5034 Quebec General desk, Longroom 400 place d'Youville Montréal, QC H2Y 2C2 Fax: 514-283-0384 New Brunswick 495 Prospect Street Fredericton, NB E3B 9M4 Fax: 506-452-3587 Prince Edward Island 250 Maple Hills Avenue, Suite 194 Charlottetown, PE C1C 1N2 Fax: 902-566-7275 Nova Scotia Commercial Operations 263 Susie Lake Crescent Halifax, NS B3S 0J5 Fax: 902-426-5648 Newfoundland 165 Duckworth Street, 6th floor St. John's, NL A1C 1G4 Fax: 709-772-2286",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D19-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Cultural Property Export and Import Act\n- Customs Act (Section 101)\n- Cultural Property Export Regulations\n- Canadian Cultural Property Export Control List\nSuperseded D memorandum\nD19-4-1 dated May 8, 2024\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-11-12",
+    "current_to": "2025-11-12",
+    "citation": "Memorandum D19-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "On this page",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "Minor editorial changes.",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "Definitions",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply to this memorandum:\nCBSA Officer has the meaning assigned by the definition officer in subsection 2(1) of the Customs Act . Copyright refers to the protection of literary, artistic, dramatic or musical works (including computer programs). Court means the Federal Court or the superior court of a province. Duties has the same meaning as in subsection 2(1) of the Customs Act . Geographical Indication means an indication that identifies a wine or spirit, or an agricultural product or food of a category set out in the schedule of Trademarks Act , as originating in the territory of a World Trade Organization (WTO) Member, or a region or locality of that territory, if a quality, reputation or other characteristic of the wine or spirit or the agricultural product or food is essentially attributable to its geographical origin. Minister means the Minister of Public Safety and Emergency Preparedness. Owner with respect to a protected geographical indication identifying a wine or spirit or agricultural product or food, means the responsible authority, as defined in section 11.11 of the Trademarks Act , for the wine or spirit or agricultural product or food identified by the indication. sound recording, performer's performance or communication signal refers to (i) the rights of performers in their live performances and in their performances fixed in sound recordings, (ii) the rights of producers of sound recordings, and (iii) the rights of broadcasters in their communication signals. These rights in “other subject matter” are often referred to as copyright \"neighboring rights\", and are distinct from the rights of the authors of copyright “works” (e.g., music composers). Protected Mark means a registered trademark or a protected geographical indication. Release has the same meaning as in subsection 2(1) of the Customs Act . Relevant Protected Mark means a) a Trademark for goods that is identical to, or cannot be distinguished in its essential aspects from, a Trademark on such goods, including their labels or packaging, that are detained by a customs officer; or b) a protected geographical indication identifying, as the case may be, a wine or spirit, or an agricultural product or food of a category set out in the schedule of the Trademarks Act , that is identical to, or cannot be distinguished in its essential aspects from, an indication on such a wine or spirit or such an agricultural product or food, or on their labels or packaging, that is detained by a customs officer. Rights Holder means the owner of a copyright in a work or other subject-matter or the owner of a registered trademark or protected geographical indication. Trademarks refers to the words, symbols and designs (or a combination of these) that are used to distinguish the goods and services of one person or organization from those of others (e.g. a logo). Working Day means a day other than a Saturday or a holiday as per the Copyright Act and Trademarks Act . Note: As per the Interpretation Act , \"holiday\" includes Sunday.",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "Guideline",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "General\n2. The Combating Counterfeit Products Act , which amended the Copyright Act and the Trademarks Act , came into force January 1, 2015 , followed by the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Implementation Act , which came into force on June 1, 2017 , and further amended sections of the Trademarks Act . These amendments provide for the implementation of IPR border measures that allow the CBSA to detain commercial shipments, as per section 101 of the Customs Act , that contain suspected counterfeit trademark goods, geographical indications, and pirated copyright goods. These amendments also allow the CBSA to share certain information about those shipments with rights holders/owners that have filed a Request for Assistance (RFA) with the CBSA to allow them to seek remedy in civil court as per section 107(5)(l.1) and (l.2) of the Customs Act , section 44.04(1) of the Copyright Act , and section 51.06(1) of the Trademarks Act . On July 1, 2020 , the Canada-United States-Mexico Agreement (CUSMA) Implementation Act came into force and expanded the CBSA ’s application of IPR border measures to suspected counterfeit trademark goods, counterfeit geographical indications, and pirated copyright goods that are transiting Canada (e.g. that are being shipped from one place outside Canada to another while in customs transit control or customs trans-shipment control in Canada).\n3. With the exception of a court order issued under the Integrated Circuit Topography Act , the CBSA plays a role only with respect to copyright goods, trademark goods, or geographical indications; it does not act upon any other IPR infringements such as patents or industrial designs.\nImportation and exportation\nProhibition on importation or exportation – Copyright\n4. Copies of a work or other subject-matter in which copyright subsists shall not be imported or exported if they were made without the consent of the owner of the copyright in the country where they were made; and they infringe copyright or, if they were not made in Canada, they would infringe copyright had they been made in Canada by the person who made them.\n5. As part of Canada’s implementation of the CUSMA , there is no longer an exception under the Copyright Act for copies that are being shipped from one place outside of Canada to another and that are in customs transit control or customs transhipment control in Canada.\n6. This prohibition does not apply to copies that are imported or exported by an individual in their possession or baggage if the circumstances, including the number of copies, indicate that the copies are intended only for their personal use.\nProhibition on importation or exportation – Trademarks\n7. Goods shall not be imported or exported if the goods or their labels or packaging bear – without the consent of the owner of a registered trademark for such goods – a trademark that is identical to, or that cannot be distinguished in its essential aspects from, that registered trademark.\n8. As part of Canada’s implementation of the CUSMA , there is no longer an exception under the Trademarks Act for when the goods, while being shipped from one place outside Canada to another, are in customs transit control or customs transhipment control in Canada. Canada’s CUSMA implementation also amends the Trademarks Act to create a presumption that, for the purposes of the application of the border prohibition, goods that are moving in-transit are considered to have been imported for the purpose of release into the Canadian marketplace\n9. The importation or exportation of goods is not prohibited when:\n- (a) the trademark was applied to the goods with the consent of the owner of the trademark in the country where it was applied\n- (b) the sale or distribution of the goods or, in the case where the trademark is on the goods’ labels or packaging, of the goods in association with the labels or packaging would not be contrary to the Trademarks Act\n- (c) the goods are imported or exported by an individual in their possession or baggage and the circumstances, including the number of goods, indicate that the goods are intended only for their personal use\n10. Goods that are imported or exported with labels or packaging that bear – without the consent of the owner of a registered trademark for such goods – a trademark that is identical to, or that cannot be distinguished in its essential aspect from that registered trademark does not give rise to a remedy under section 53.2 (Power of the Court to Grant Relief) of the Trademarks Act .\nProhibition on importation or exportation – Geographical indications\n11. Wine or spirits shall not be imported or exported if they, or their labels or packaging, bear a protected geographical indication and the wine or spirits:\n- a) do not originate in the territory indicated by the indication or\n- b) do originate in the territory indicated by the indication but were not produced or manufactured in accordance with the law applicable to that territory\n12. An agricultural product or food of a category set out in the schedule of the Trademarks Act shall not be imported or exported if it, or its label or packaging, bears a protected geographical indication and the agricultural product or food:\n- a) does not originate in the territory indicated by the indication or\n- b) does originate in the territory indicated by the indication but were not produced or manufactured in accordance with the law applicable to that territory\n13. As part of Canada’s implementation of the CUSMA , there is no longer an exception under the Trademarks Act for when the wine or spirit or the agricultural product or food, while being shipped from one place outside Canada to another, are in customs transit control or customs transhipment control in Canada. Canada’s CUSMA implementation also amends the Trademarks Act to create a presumption that, for the purposes of the application of the border prohibition, goods that are moving in-transit are considered to have been imported for the purpose of release into the Canadian marketplace.\n14. The above noted prohibitions do not apply if:\n- a) the sale or distribution of the wine or spirit or the agricultural product or food – or, if the label or packaging of that wine, spirit or agricultural product or food bears a protected geographical indication and the sale or distribution of that wine, spirit or agricultural product or food in association with that label or packaging – would not be contrary to this Act\n- b) the wine or spirit or agricultural product or food is imported or exported by an individual in their possession or baggage and the circumstances, including the number of such goods, indicate that they are intended only for the individual’s personal use\nRequest for assistance\n15. A rights holder (RH) or owner can file a Request for Assistance (RFA) with the CBSA to pursue remedy under the Copyright Act or the Trademarks Act at no cost; the application can be accessed on the CBSA ’s website: RFA Application .\n16. The RFA Application must include:\n- (a) legal name of RH/owner\n- (b) RH’s/owners mailing address\n- (c) RH’s/owners representative for service in Canada and their contact information, which must include a Canadian address (if applicable)\n- (d) indication if the RFA pertains to a protected mark (i.e. trademark or geographical indication) or copyright\n- (e) protected mark (i.e. trademark or geographical indication) and/or copyright registration number (not mandatory for copyright) and\n- (f) RH’s/owners signature and date\n17. The RFA application can be emailed to the CBSA ( >CBSA-ASFC_IPR-DPI@cbsa-asfc.gc.ca ) or the RH/owner can mail a copy to the CBSA at the following address:\nCanada Border Services Agency Commercial Registration (HQ) 191 Laurier Avenue West, 12 th Floor Ottawa, ON K1A 0L8\n18. The application process takes approximately four to six weeks and once the application is processed by the Commercial Registration Unit. The RH/owner will receive notification from the CBSA advising them:\n- (a) if the CBSA requires further information and/or clarification in order to process the applications or\n- (b) that your application has been accepted (refer to sample in Appendix A ) or\n- (c) that your application has been rejected and reason(s) why (refer to sample in Appendix B )\n19. A RFA is valid for a period of two-years beginning on the day on which it is accepted by the CBSA . The validity period may be extended for additional two-year periods at the request of the RH/owner . It is up to the RH/owner to ensure that their request for renewal is submitted to the CBSA before the current RFA expires.\n20. The CBSA may, as a condition of accepting a RFA or of extending a RFA 's period of validity, require that the RH/owner furnish security, in an amount and form fixed by the CBSA , for the payment of an amount for which the RH/owner becomes liable for the storage and handling charges and, if applicable, for the charges for destroying suspected counterfeit and/or pirated goods detained on their behalf.\n21. The RH/owner shall inform the CBSA in writing or via email at: CBSA-ASFC_IPR-DPI@cbsa-asfc.gc.ca , as soon as practicable, of any changes to:\n- a) the subsistence of the copyright that is the subject of the request for assistance\n- b) ownership of that copyright\n- c) the validity of the protected mark (i.e. trademark or geographical indication) that is the subject of the request for assistance\n- d) the ownership of the protected mark (i.e. trademark or geographical indication) or\n- e) the goods for which the protected mark (i.e. trademark or geographical indication) is registered\nInformation provided by a CBSA officer\n22. A CBSA officer who is detaining copies of a work or other subject-matter (hereafter referred to as “copies”) or goods under section 101 of the Customs Act may, in the officer’s discretion ( ex-officio powers of an officer), to obtain information about whether the importation or exportation of the copies or goods are prohibited under the Copyright Act or the Trademarks Act , provide the RH/owner with a sample of the copies or goods and with any information about the copies or goods that the customs officer reasonably believes does not directly or indirectly identify any person .\n23. A CBSA officer who is detaining copies or goods under section 101 of the Customs Act and who has reasonable grounds to suspect that the importation or exportation of the copies or goods is prohibited under Copyright Act or the Trademarks Act may, in the officer’s discretion, if the CBSA has accepted a RFA with respect to the copies or goods, provide that RH/owner with a sample of the copies or goods and with information about the copies or goods that could assist them in pursuing a remedy under the Copyright Act or the Trademarks Act , such as:\n- a) a description of the copies or goods and their characteristics\n- b) the name and address of their owner\n- c) the name and address of their importer\n- d) the name and address of their exporter\n- e) the name and address of their consignee\n- f) the name and address of any other person involved in the movement of the goods\n- g) the name and address of the person who made them\n- h) their quantity\n- i) the countries in which they were made and through which they passed in transit and\n- j) the day on which they were imported, if applicable\n24. When a CBSA officer encounters suspected counterfeit and/or pirated copies during an examination of commercial goods, and the RH/owner has filed a RFA with the CBSA , they will be contacted via email and provided information so they can determine if they wish to pursue a remedy under the Copyright Act or the Trademarks Act . The email address used for this purpose is the email address provided by the RH/owner in the RFA . The RH/owner has three (3) business days to advise the CBSA , via email, if they wish to pursue remedy or not.\n25. If the RH/owner does not notify the CBSA within three (3) business days or they notify the CBSA that they will not be pursuing remedy under the Copyright Act or the Trademarks Act , provided the suspected counterfeit and/or pirated goods meet all other import requirements they will be released.\n26. If the RH/owner notifies the CBSA that they will be pursuing a legal remedy under the Copyright Act or the Trademarks Act , they will be issued a “Rights Holders / Owners Notice of Detention for Goods Suspected of Contravening IPR ” (refer to sample in Appendix C ) via email and the suspected counterfeit and/or pirated goods will continue be detained to enable the RH/owner time to commence proceedings in court (further information regarding detention timeframes can be found under the heading “Detention Period”); the importer will be advised that the CBSA has detained their goods on a K26, Notice of Detention.\nDetention period\n27. A customs officer shall not detain copies or goods, for the purpose of enforcing the Copyright Act or the Trademarks Act , for more than ten (10) working days – or, if the copies or goods are perishable, for more than three (5) days – after the day on which the customs officer first sends or makes available a sample or information to the RH/owner . At the request of the RH/owner , made while the copies or goods are detained for the purpose of enforcing the Copyright Act or the Trademarks Act , the customs officer may, having regard to the circumstances, detain non-perishable copies or goods for one additional period of not more than ten (10) working days.\n28. If, before the copies or goods are no longer detained for the purpose of enforcing the Copyright Act or the Trademarks Act , the RH/owner has provided the CBSA with a copy of a document filed with a court commencing proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to the detained copies or goods, the customs officer shall continue to detain them until the CBSA is informed in writing that:\n- a) the proceedings are finally disposed of, settled or abandoned\n- b) a court directs that the copies or goods are no longer to be detained for the purpose of the proceedings or\n- c) the RH/owner consents to the copies or goods no longer being so detained\nNote: If the RH/owner does not provide CBSA with a copy of a document filed with a court within the stipulated timeframes, then the suspected counterfeit and/or pirated goods will be released as long as they meet all other import requirements.\n29. The occurrence of any of the events referred to above does not preclude a customs officer from continuing to detain the copies or goods under the Customs Act for a purpose other than the proceedings.\nRestriction on information use\n30. A person who receives a sample or information that is provided under the Copyright Act or the Trademarks Act shall not use the information, or information that is derived from the sample, for any purpose other than to give information to the customs officer about whether the importation or exportation of the copies or goods is prohibited or to pursue remedy under the Copyright Act or Trademarks Act .\n31. Confidential communication of information about the copies or goods for the purpose of reaching an out-of-court settlement is not restricted .\nInspection\n32. After a sample or information has been provided under the Copyright Act or the Trademarks Act , a customs officer may, in the officer’s discretion, give the owner, importer, exporter and consignee of the detained copies or goods and the RH/owner an opportunity to inspect the copies or goods.\nLiability for charges\n33. RHs/owners who have received a sample or information under the Copyright Act or the Trademarks Act are liable to Her Majesty in right of Canada for the storage and handling charges for the detained copies or goods – and, if applicable, for the charges for destroying them – for the period beginning on the day after the day on which a customs officer first sends or makes available a sample or information to a RH/owner and ending on the first day on which one of the following occurs:\n- a) the copies or goods are no longer detained for the purpose of enforcing the Copyright Act or the Trademarks Act\n- b) the CBSA receives written notification in which the RH/owner states that the importation or exportation of the copies or goods does not, with respect to the RH’s/owner’s copyright or relevant registered Trademark, contravene the Copyright Act or the Trademarks Act\n- c) the CBSA receives written notification in which the RH/owner states that they will not, while the copies or goods are detained for the purpose of enforcing the Copyright Act or the Trademarks Act , commence proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to them\n34. Despite paragraph 33 (a) if the copies are forfeited under subsection 39(1) of the Customs Act and the CBSA did not, before the end of the detention of the copies or goods for the purpose of enforcing the Copyright Act or Trademarks Act , receive a copy of a document filed with a court commending proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to the detained copies or goods or the written notification referred to in paragraph 33 (b) or (c), the period ends on the day on which the copies are forfeited.\n35. Despite paragraph 33 (c), if the copies or goods are forfeited under subsection 39(1) of the Customs Act after the CBSA has received written notification referred to in that paragraph, the period ends on the day on which the copies or goods are forfeited.\n36. The owner and the importer or exporter of copies or goods that are forfeited in the circumstances set out in paragraphs 34 and 35 are jointly and severally, or solidarily, liable to the RH/owner for all the charges under paragraph 33 paid by the RH/owner with respect to the period:\n- a) in the circumstances referred to in paragraph 34, beginning on the day on which the copies or goods are no longer detained for the purpose of enforcing the Copyright Act or the Trademarks Act and ending on the day on which the copies or goods are forfeited and\n- b) in the circumstances referred to in paragraph 35, beginning on the day on which the CBSA receives the written notification referred to in paragraph 33 (c) and ending on the day on which the copies or goods are forfeited\n37. Paragraphs 33 to 35 do not apply if:\n- a) the detention of the copies or goods for the purpose of enforcing section the Copyright Act or the Trademarks Act ends before the expiry of ten (10) working days – or, if the copies or goods are perishable, before the expiry of three (5) days – after the day on which the customs officer first sends or makes available a sample or information about the copies or goods to the RH/owner and\n- b) the CBSA has not, by the end of the detention, received a copy of a document filed with a court commencing proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to the detained copies or goods of the written notification referred to in paragraph 33 (b) or (c)\n38. Neither Her Majesty nor a customs officer is liable for any loss or damage suffered in relation to the enforcement or application of the Copyright Act or the Trademarks Act because of:\n- a) the detention of copies or goods, except if the detention contravenes the Copyright Act or the Trademarks Act\n- b) the failure to detain copies or goods or\n- c) the release or cessation of detention of any copies or goods, except if the release or cessation contravenes the Copyright Act or the Trademarks Act\nApplication to court\n39. In the course of proceedings referred to in the Copyright Act or the Trademarks Act the court may, on the application of the CBSA or a party to the proceedings,\n- a) impose conditions on the storage or detention of the copies or goods that are the subject of the proceedings or\n- b) direct that the copies or goods are no longer to be detained for the purpose of the proceedings, on any conditions that the court may impose, if their owner, importer, exporter or consignee furnishes security in an amount fixed by the court\n40. If a party applies to have the detained copies or goods stored in a place other than a bonded warehouse or a sufferance warehouse, as those terms are defined in subsection 2(1) of the Customs Act , the CBSA must consent to the storage of copies or goods in that place before a condition to that effect is imposed.\n41. The court may impose a condition despite section 31 of the Customs Act .\n42. The court may direct that the copies or goods are no longer to be detained for the purpose of the proceedings but this does not preclude a customs officer from continuing to detain the copies or goods under the Customs Act for another purpose.\n43. In the course of proceedings referred to in the Copyright Act or the Trademarks Act the court may, on the application of the CBSA or a party to the proceedings, require the RH/owner to furnish security, in an amount fixed by the court,\n- a) to cover duties, storage, and handling charges, and any other amount that may become chargeable against the copies or goods and\n- b) to answer any damages that may, because of the detention of the copies or goods, be sustained by the owner, importer, exporter or consignee of the copies\n44. The court may award damages against the RH/owner who commenced proceedings under the Copyright Act or the Trademarks Act to the owner, importer, exporter or consignee of the copies or goods who is a party to the proceedings for losses, costs or prejudice suffered as a result of the detention of copies if the proceedings are dismissed or discontinued.\n45. Any damages under the Copyright Act or the Trademarks Act awarded to the RH/owner are to include the charges incurred by the RH/owner as a result of storing, handling or, if applicable, destroying the detained copies or goods.\nProhibition resulting from notice – Copyright\n46. Copies made outside Canada or any work in which copyright subsists that if made in Canada would infringe copyright and as to which the owner of the copyright gives notice in writing to the CBSA that the owner desires that the copies not be importer into Canada, shall not be so imported and are deemed to be included in tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , with section 136 of that Act applying accordingly.\nPower of the court – Copyright\n47. A court may make an order if the court is satisfied that:\n- a) copies of the work are about to be imported into Canada, or have been imported into Canada but have not been released.\n- b) the copies were either made without the consent of the person who is owner of the copyright in the country where they were made, or made elsewhere than in a country to which this Act extends; and\n- c) the copies would infringe copyright if they were made in Canada by the importer and the importer knows or should have known this.\n48. A court may make an order on application by the RH/owner of the copyright in a work in Canada.\n49. In an order made, the court may:\n- a) direct the CBSA to take reasonable measures, on the basis of information reasonably required by the CBSA and provided by the applicant, to detain the copies of the work, and to notify the applicant and the importer, immediately after detaining the copies of the work, of the detention and the reasons for the detention and\n- b) provide for any other matters that the court considers appropriate\n50. An application for an order may be made in an action or otherwise, and either on notice or ex parte, except that it must always be made on notice to the CBSA .\n51. Before making an order, the court may require the applicant to furnish security, in an amount fixed by the court,\n- a) to cover duties, storage and handling charges and any other amount that may become chargeable against the copies of the work and\n- b) to answer any damages that may be reason of the order be incurred by the owner, importer or consignee of the work\n52. The CBSA may apply to the court for direction in implementing an order.\n53. The CBSA may give the applicant or the importer an opportunity to inspect the detained copies of the work for the purpose of substantiating or refuting, as the case may be, the applicant’s claim.\n54. Unless an order provides otherwise, the CBSA shall, subject to the Customs Act and to any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, release the copies of the work without further notice to the applicant if, within ten (10) working days after the applicant has been notified, the applicant has not notified the CBSA that they have commenced a proceeding for a final determination by the court.\n55. If, in a proceeding commenced under this section, the court is satisfied that the circumstances referred to in paragraph 47 (b) and (c) existed, the court may make any order that it considers appropriate in the circumstances, including an order that the copies of work be destroyed, or that they be delivered up to the plaintiff as the plaintiff’s property absolutely.\n56. For greater certainty, nothing in this section affects any remedy available under any other provision of this Act or any other Act of Parliament.\n57. A court may make an order in relation to a book where the court is satisfied that:\n- a) copies of the book are about to be imported into Canada, or have been imported into Canada but have not yet been released\n- b) copies of the book were made with the consent of the owner of the copyright in the book in the country where the copies were made, but were imported without the consent of the owner in Canada of the copyright in the book and\n- c) the copies would infringe copyright if they were made in Canada by the importer and the importer knows or should have known this\n58. A court may make an order in relation to a book on application by:\n- a) the owner of the copyright in the book in Canada\n- b) the exclusive licensee of the copyright in the book in Canada or\n- c) the exclusive distributor of the book\n59. Paragraphs 57 and 58 only apply where there is an exclusive distributor of the book and the acts described in those subsections take place in the part of Canada or in respect of the particular sector of the market for which the person is the exclusive distributor.\n60. Subsections 44.12(3) to (10) of the Copyright Act apply, with such modifications as the circumstances require, in respect of an order made under paragraph 58.\n61. No exclusive licensee of the copyright in a book in Canada, and no exclusive distributor of a book, may obtain an order under section 44.2 of the Copyright Act against another exclusive licensee of the copyright in that book in Canada or against another exclusive distributor of that book.\n62. Paragraph 47 applies, with such modifications as the circumstances require, in respect of a sound recording, performer's performance or communication signal, where a fixation or a reproduction of a fixation of it:\n- a) is about to be imported into Canada, or has been imported into Canada but has not yet been released\n- b) either i) was made without the consent of the person who then owned the copyright in the sound recording, performer's performance or communication signal, as the case may be, in the country where the fixation or reproduction was made, or ii) was made elsewhere than in a country to which Part II extends and\n- (c) would infringe the right of the owner of copyright in the sound recording, performer's performance or communication signal if it was made in Canada by the importer and the importer knows or should have known this\n63. Notwithstanding anything in the Copyright Act , it is lawful for a person:\n- a) to import for their own use not more than two copies of a work or other subject-matter made with the consent of the owner of the copyright in the country where it was made\n- b) to import for use by a department of the Government of Canada or a province copies of a work or other subject-matter made with the consent of the owner of the copyright in the country where it was made\n- c) at any time before copies of a work or other subject-matter are made in Canada, to import any copies, except copies of a book, made with the consent of the owner of the copyright in the country where the copies were made, that are required for the use of a library, archive, museum or educational institution\n- d) to import, for the use of a library, archive, museum or educational institution, not more than one copy of a book that is made with the consent of the owner of the copyright in the country where the book was made and\n- e) to import copies, made with the consent of the owner of the copyright in the country where they were made, of any used books, except textbooks of a scientific, technical or scholarly nature for use within an educational institution in a course of instruction\n64. An officer of customs may, in the officer's discretion, require a person seeking to import a copy of a work or other subject-matter under this section to produce satisfactory evidence of the facts necessary to establish the person's right to import the copy.\nPower of the court – Trademarks\nProceedings for interim custody\n65. Where a court is satisfied, on application of any interested person, that any registered trademark, any trademark that is confusing with a registered trademark or any trade name has been applied to any goods that have been imported into Canada or are about to be distributed in Canada in such a manner that the distribution of the goods would be contrary to the Trademarks Act , or that any indication of a place of origin has been unlawfully applied to any goods, the court may make an order for the interim custody of the goods, pending a final determination of the legality of their importation or distribution in an action commenced within such time as is prescribed by the order.\n66. Before making an order under paragraph 62, the court may require the applicant to furnish security, in an amount fixed by the court, to answer any damages that may by reason of the order be sustained by the owner, importer or consignee of the goods and for any amount that may become chargeable against the goods while they remain in custody under the order.\n67. Where, by the judgment in any action under this section finally determining the legality of the importation or distribution of the goods, their importation or distribution is forbidden, either absolutely or on condition, any lien for charges against them that arose prior to the date of an order made under this section has effect only so far as may be consistent with the due execution of the judgment.\n68. Where in any action under this section the court finds that the importation is or the distribution would be contrary to this Act, it may make an order prohibiting the future importation of goods to which the trademark, trade name or indication of origin has been applied.\n69. An application referred to in paragraph 62 may be made in an action or otherwise, and either on notice or ex parte.\n70. No proceedings may be taken under paragraph 62 for the interim custody of goods by the Minister if proceedings for the detention of the goods by the Minister may be taken under section 53.1 of the Trademarks Act .\nPower of the court to grant relief\n71. If a court is satisfied, on application of any interested person, that any act has been done contrary to the Trademarks Act , the court may make any order that it considers appropriate in the circumstances, including an order providing for relief by way of injunction and the recovery of damages or profits, for punitive damages and for the destruction or other disposition of any offending goods, packaging, labels and advertising material and of any equipment used to product the goods, packaging, labels or advertising material.\n72. Before making an order for destruction or other disposition, the court shall direct that notice be given to any person who has an interest or right in the item to be destroyed or otherwise disposed of, unless the court is of the opinion that the interests of justice do not require that notice be given.\n73. A court is not permitted, in any proceeding under section 53.1 or 53.2 of the Trademarks Act , to make an order under that section requiring or permitting the goods to be exported, sold or distributed in an unaltered state, except in a manner that does affect the legitimate interests of the owner of the protected mark or except in exceptional circumstances, if the court finds that\n- a) goods bearing the registered Trademark have been imported into Canada in such a manner that the distribution of the goods in Canada would be contrary to this Act and\n- b) the registered Trademark has, without the consent of the owner, been applied to those goods with the intent of counterfeiting or imitating the Trademark, or of deceiving the public and inducing them to believe that the goods were made with the consent of the owner\n74. Paragraph 64 also applies with respect to goods for which the only alternation is the removal of the Trademark.\nInformation (Intel) about a suspected counterfeit or pirated goods shipment provided by RH/owners to the CBSA\n75. If a RH/owner would like to provide the CBSA with information about a dangerous goods shipment that they suspect is counterfeit and/or pirated, they can contact the Border Watch Toll-free Line at 1-888-502-9060 within the United States and Canada.\nPenalties\n76. There are penalty provisions for IPR infringement in the relevant legislation. It is not up to the CBSA to determine how to proceed nor does CBSA assess penalties or prosecute. The CBSA only acts upon the direction of the court.\nAdditional information\n77. Additional information about the IPR Program may be obtained by visiting the CBSA 's website: Combatting Counterfeit Products (Intellectual Property Rights) .\n78. The CBSA Border Information Service (BIS) line responds to public inquiries related to import requirements of other government departments, including Industry Canada. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 ( long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "Appendix A - Sample RFA acceptance notification",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "[Insert RFA #]\n[Date acceptance notice is being sent]\n[Name of trademark, copyright or geographical indication rights holder/owner ]\n[Address of trademark, copyright or geographical indication rights holder/owner ]\nDear Mr./Ms. [Name of representative for service/person who submitted the RFA ],\nYour Request for Assistance has been accepted by the Canada Border Services Agency (CBSA) under its Intellectual Property Rights Program.\nShould the CBSA intercept suspected counterfeit and/or pirated goods matching the information provided in your application, the goods in question may now be temporarily detained for up to three business days so you can decide if you wish to pursue remedy through civil court. If you have not responded within 3 business days, the goods will be released.\nIf you decide to pursue legal remedy through civil court, a Rights Holders Notice of Detention for Goods Suspected of Contravening IPR will be issued providing you with the necessary information to file your claim. The CBSA will detain the suspected goods for a maximum of 10 working days (5 days if perishable); in some cases an extension can be granted for the detention of non-perishable goods. The CBSA requires, within these timeframes a copy of the court documents for the file and continued detention of the suspected goods.\nBy enrolling in the IPR Program, you accept liability for any costs associated with storage, handling and destruction of detained goods beginning the day after the Rights Holders Notice of Detention for Goods Suspected of Contravening IPR has been issued.\nAs a registrant of the CBSA 's IPR Program, you are encouraged to act promptly and diligently by responding to CBSA notices and take appropriate steps to enforce rights or decline the opportunity to do so. Repeated and unnecessary delays may be considered in future applications, renewals, and security requirements.\nAn approved RFA is valid for 2 years. To renew your RFA , it is necessary to resubmit an application 40 days before the expiry to ensure a seamless renewal of the application. It is the sole responsibility of the rights owners to ensure renewal requests are received within the allotted timeframe for processing.\nThank you for your interest in the CBSA 's IPR Program. Please feel free to send any questions, comments or concerns to cbsa-asfc_ipr-dpi@cbsa-asfc.gc.ca .\nSincerely,",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "Appendix B -Sample RFA rejection notification",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "[Date rejection notice is being sent]\n[Name of trademark, copyright or geographical indication rights holder/owner ]\n[Address of trademark, copyright or geographical indication rights holder/owner ]\nDear Mr./Ms. [Name of representative for service/person who submitted the RFA ],\nThank you for your interest in the Canada Border Services Agency's Intellectual Property Rights Program.\nThis is to advise that the Request for Assistance (RFA) application you submitted, dated « date of receipt of RFA », for « Name of Right holder » cannot be processed at this time.\n(Choose appropriate reason)\n[The following information is either missing or incomplete:\nSection A, Box 1 Section A, Box 2 Section A, Box 3 Section B, Box 6 Section C]\n[You must indicate an agent for service in Canada.]\n[The trade mark(s) for which you have submitted an RFA are not currently registered in Canada under your name.]\nTrademarks must be registered with the Canadian Intellectual Property Office (CIPO). It is recommended that copyright also be registered with CIPO . For more information on registering a copyright or trademark with CIPO please visit its webpage at www.cipo.ic.gc.ca .\nPlease feel free to send any questions, comments or concerns to cbsa-asfc_ipr-dpi@cbsa-asfc.gc.ca .\nSincerely,",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "Appendix C - Sample rights holders RH/owner notice of detention for goods suspected of contravening IPR",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "[date]\n[name of trademark, copyright or geographical indication rights holder/owner ]\n[address]\nThis is to inform you that the following goods were encountered on [date of detention].\nNotification of your intent to commence action has been received by the Canada Border Services Agency (CBSA).\n- Description of Goods:\n- Date Release Request Submitted:\n- Quantity:\n- Country of Origin:\n- Location of Goods:\n- Name and Address of Owner:\n- Name and Address of the Importer:\n- Name and Address of the Exporter:\n- Name and Address of the Consignee:\n- Name and Address of Any Other Person Involved in the Movement of the Goods:\nPursuant to section 44.04(2) of the Copyright Act and section 51.06(2) of the Trademarks Act , the CBSA may detain these goods for a maximum period of 10 working days (5 days if goods are perishable) to allow you time to file a case in civil court if you would like to pursue legal remedy. If you require an extension for non-perishable goods, you may request that the CBSA consider extending the detention period for up to an additional ten (10) day period. Extensions are at the discretion of CBSA and your written request for an extension should explain why an extension is necessary in the particular circumstances of your case.\nPlease Note:\nThe CBSA has discretion to release these goods at any time, for any reason, unless and until you provide CBSA with a copy of a document filed with the Federal Court or the superior court of your province that commences proceedings to obtain a remedy under section 44.04(3) of the Copyright Act or section 51.06(3) of the Trademarks Act . It is your responsibility to ensure that your notice is received by CBSA .\nIn accordance with subsection 44.07 (1) of the Copyright Act and subsection 51.09 (1) of the Trademarks Act , the copyright and/or trademark and/or geographical indication owner holder is liable for the storage, handling and destruction of detained goods beginning on the day after the notice of detention is issued and ending on the first day on which one of the following occurs:\n- A) Written notification is received stating that the importation or exportation in question does not contravene your Canadian copyright, trademark, or geographical indication\n- B) Written notification is received stating that the copyright or trademark or geographical indication owner will not commence proceedings to obtain a remedy under the Trademarks Act and/or Copyright Act Trademark while the goods are detained and\n- C) The goods are no longer held by the CBSA for the purposes of enforcing Canadian trademarks\nIn accordance with section 44.06 of the Copyright Act and 51.08 of the Trademarks Act , at the discretion of CBSA , you may be provided with an opportunity to inspect the above-mentioned goods. Please advise the undersigned by email if you wish to pursue and they will make the appropriate arrangements.\n[name and email address of regional contact]",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-4-3-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-4-3",
+    "marginal_note": "References",
+    "part": "Copyright, Trademarks and geographical indications",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\nCanada–European Union Comprehensive Economic and Trade Agreement Implementation Act\nCanada-United States Free Trade Agreement Implementation Act\nCopyright Act – Sections 44 to 44.4, and 45\nCustoms Act – Section 101\nCustoms Tariff – Section 136\nTrademarks Act – Sections 51.02 to 51.12, and 53 to 53.3\nD4-1-4 , D4-1-5 and D4-1-7\nSuperseded memorandum D\nD19-4-3 dated July 20, 2020\nIssuing office\nProgram and Policy Management Division Commercial Programs Directorate Commercial Branch",
+    "history": "",
+    "last_amended": "2023-10-24",
+    "current_to": "2023-10-24",
+    "citation": "Memorandum D19-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Updates made to this D-memo Definitions Guidelines Appendix References Applicable legislation Contact us\nThe Canada Border Services Agency (CBSA) assists Natural Resources Canada (NRCan) with the administration of the Explosives Act and Explosives Regulations, 2013 . This memorandum outlines the policies and procedures relating to the import, export and in transit movement of explosives.\nThe Explosives Act is an Act respecting the manufacture, testing, acquisition, possession, sale, storage, transportation, importation, exportation of explosives and the use of fireworks. The Act gives authority to the Governor in Council to make regulations for carrying out the purposes or provisions of this Act into effect, such as prescribing any thing that is to be included or not in the definition of “explosive”, exempting any explosive from the application of this Act or the regulations or any provision of this Act or the regulations, and regulating the importation, exportation and shipments in transit of explosives.\nAmmunition for firearms is recognized as a unique type of explosive and is defined in the Criminal Code of Canada . The importation of ammunition is controlled under the Firearms Act which requires the presentation of a valid Canadian firearms license.",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Update of the Firearms Act section 37 (1) requires the presentation of a firearms licence for the importation of ammunition, other than prohibited ammunition, by an individual or non-resident\n- The Criminal Code of Canada’s ( CCC ) definition of ammunition has been added strictly for licensing purposes\n- The definition of Non-resident has been added\n- The definition of Non-Resident Firearms Declaration form ( NRFD ) has been added\n- The definition of Possession and Acquisition Licence ( PAL ) has been added",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions apply in this D-Memorandum:\nAmmunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell (munitions) Note This is the CCC definition and is used strictly for licensing purposes. Please also see small arms cartridge definition below Explosive means any thing that is made, manufactured or used to produce an explosion or a detonation or pyrotechnic effect, and includes any thing prescribed to be an explosive by the regulations, but does not include gases, organic peroxides or any thing prescribed not to be an explosive by the regulations. The Regulations prescribe the following to be explosives: an explosive substance or explosive article that is not manufactured or used to produce an explosion, detonation or pyrotechnic effect but is included in Class 1 of Schedule 1 to the Transportation of Dangerous Goods Regulations any substance numbered UN 1442, Ammonium perchlorate as set out in columns 1 and 2 of Schedule 1 to the Transportation of Dangerous Goods Regulations any substance numbered UN 3375, Ammonium nitrate emulsion, gel, or suspension , intermediate for blasting explosives, as set out in columns 1 and 2 of Schedule 1 to the Transportation of Dangerous Goods Regulations ; and a multi-ingredient kit that is used to manufacture an explosive Note This includes exploding/reactive targets and binary explosives Inspector means the Chief Inspector of Explosives, an inspector of explosives and a deputy inspector of explosives appointed under section 13 of the Explosives Act , and any other person who is directed by the Minister to inspect an explosive, a restricted component, a vehicle, a licensed factory or a magazine, or to hold an inquiry in connection with any accident caused by an explosive In transit means the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. Non-resident means an individual who ordinarily resides abroad. Visitors, seasonal residents, temporary residents, immigrants, and former residents are non-residents. Non-Resident Firearms Declaration Form ( NRFD /RCMP 5589) means a declaration of firearms, and ammunition to be filled out by a non-resident and presented to a Borders Service Officer (BSO) for confirmation upon importation in Canada when a non-resident does not possess a Possession and Acquisition Licence ( PAL ). NRCan’s Online System Natural Resources Canada’s Electronic Licence Management System for explosives licensing and restricted components enrolment Possession and Acquisition Licence ( PAL ) means a licence that allows an individual to possess and acquire the class or classes of firearm indicated on the licence and allows the importation of ammunition. Small arms cartridge means a cartridge that is designed to be used in small arms, has a calibre of no more than 19.1 mm (.75 calibre), is fitted with centre or rim fire priming and contains a propelling charge, with or without a solid projectile. It includes a shotgun shell of any gauge. Blank cartridges are included in the definition of small arms cartridges",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Import, export and transportation in transit controls\n2. Other than the exemptions listed below, all imports, exports and in transit movements of explosives require a permit issued by NRCan Explosives Regulatory Division ( ERD )\nPersonal exemptions\n3. A person may import, export, or transport in transit an explosive set out in the following table without a permit if the following conditions are met:\n- the explosive is for personal use and not for commercial purposes\n- the explosive enters or leaves Canada with the person importing or exporting it or, if the explosive is transported in transit, it remains with the person transporting it at all times\n- in the case of small arms cartridges, the cartridges do not include a tracer, incendiary or similar military component or device and\n- the quantity of the explosive is not more than the quantity set out in the table below\nTable 1: The following table consists of three columns, where the first and second column provide the row number followed by Type of Explosive. The reference quantity for the explosive type is provided in the third column titled “Quantity”.\nNote The word “and” in the Quantity column of the table, is used to denote that an individual may import, export, or transport in transit any or all of the explosives in the table in a single shipment. The word “and” does not appear in the Explosives Regulations, 2013 but is added here for clarification purposes.\nItem Type of explosive Quantity 1 Model rocket motors that have a maximum total impulse of 80 newton-seconds (NFPA alpha designations A to E, as indicated on the motor or its packaging) 6; and 2 Avalanche airbag systems 3; and 3 Small arms cartridges — imported or exported 5,000; and 4 Small arms cartridges — transported in transit 50,000; and 5 Percussion caps (primers) for small arms cartridges — imported or exported 5,000; and 6 Percussion caps (primers) for small arms cartridges — transported in transit 50,000; and 7 Empty primed small arms cartridge cases — imported or exported 5,000; and 8 Empty primed small arms cartridge cases — transported in transit 50,000; and 9 Black powder and hazard category PE 1 black powder substitutes 8 kg, in containers of 500 g or less; and 10 Smokeless powder and hazard category PE 3 black powder substitutes 8 kg, in containers of 4 kg or less\nNotes\n- Inert/dummy articles and substances (empty of all explosives, such as brass, lead bullets, replicas of explosive articles, etc.) are not regulated under the Explosives Act and no permit from NRCan is required. However, any of the so-called “deactivated”, “inert” or “dummy” grenades (or similar articles) made with parts or components of real grenades, will require an import or export permit from Global Affairs Canada ( GAC ). For an in transit movement by an individual, an import and export permit from GAC is required\n- Certain types of ammunition are referred to as being “caseless” since they do not have a cartridge. This type of ammunition requires an import, export or in transit permit from NRCan\n- Presentation of a valid Canadian Firearms Licence is necessary to import ammunition\n- Each individual 18 years of age and over may claim the above exemptions\n- Canadians must follow United States (U.S). Federal and state laws when purchasing ammunition in the U.S.\n- The above exemptions refer only to the requirement for an NRCan permit. They do not exempt individuals from any duties and taxes owing on these goods. Please see paragraph 26 - Duties and Taxes section below for more details\nOther exemptions\n4. The following imports, exports, or in transit movements do not require a permit:\n- Explosives classified as UN3268 by the competent authority of their country of origin under the Model Regulations on the Transport of Dangerous Goods , published by the United Nations Note these include airbags and seat belt pre-tensioners.\n- Explosives diluted to less than 1% by weight, including diluted explosives used as reagents (for example, 1H-tetrazole), training kits for detector dogs and kits to test the functioning of machines that detect trace levels of explosives\n- Christmas crackers containing less than 2 mg of an explosive substance\n- Life-saving devices (for example, signals, flares and parachute release devices) that are being carried in an aircraft, train, vessel or vehicle as equipment necessary for its safe operation or for the safety of its occupants Note Pyrotechnic distress signals and life-saving devices must be for use in the same aircraft, vessel, train or vehicles (already part of its safety equipment). If they are imported, exported, shipped in transit for future installation / use in other aircraft, vessel, train or vehicle they require an import, export, or in transit permit.\n- Explosives under direction or control of the Minister of National Defence and allied armed forces that are under the control of any armed forces that are cooperating with the Canadian Forces\n- Safety and strike-anywhere matches\n- Restricted components and other chemicals that are not defined as explosives do not require import, export, or in transit permits from NRCan. Restricted component product means a product, other than an explosive, that contains or is made from: ammonium nitrate in solid form at a concentration of at least 28% nitrogen hydrogen peroxide at a concentration of at least 30% nitromethane, UN number 1261 potassium chlorate, UN number 1485 potassium perchlorate, UN number 1489 sodium chlorate in solid form, UN number 1495 nitric acid at a concentration of at least 75% potassium nitrate, UN number 1486 potassium nitrate and sodium nitrate mixture, UN number 1499 and sodium nitrate in solid form, UN number 1498 aluminum powder in dry form, UN number 1396 calcium ammonium nitrate, UN number 1477 hexamine, UN number 1328 acetone, UN number 1090\nExplosive commodities that are either prohibited or commonly mistaken as non-explosives\n5. Appendix D outlines explosive commodities that are either prohibited or commonly mistaken as non-explosives, such as toys and novelties. This list is intended as a guide and is not to be regarded as all-inclusive. When there is any doubt about the admissibility of an article, full particulars should be referred to the ERD of NRCan.\nImportation of ammunition by individuals\n6. In accordance with Firearms Act section 37 (1) individuals or non-residents are required to present a valid firearms licence when importing ammunition, other than prohibited ammunition.\n7. An individual or non-resident who is 18 years old or older may import ammunition, other than prohibited ammunition, only if , at the time of the importation, they hold a valid licence ( PAL ) and produce the licence to a BSO.\nExceptions\n8. Non-residents who at the time of the importation, are 18 years old or older and who do not hold a licence may import ammunition, other than prohibited ammunition, if:\n- They declare the ammunition at a Customs Office to a BSO by completing the Non-resident Firearms Declaration ( NRFD ) form containing the prescribed information\n- The BSO confirms the declaration in the prescribed manner\nNote A Declaration ( NRFD ) that has been confirmed by a BSO has the same effect as a valid licence for the purpose of importing the ammunition. See definition on ammunition above for licensing purposes.\nNon-compliance\n9. A customs officer may refuse to confirm the declaration if, among other things:\n- the non-resident has not truthfully completed the prescribed form or\n- the customs officer has reasonable grounds to believe that it is desirable, in the interests of the safety of the non-resident or any other person, that the declaration not be confirmed\n10. If any of the requirements of subsection 37(1) or 37(2) of the Firearms Act are not complied with, the customs officer may authorize the ammunition or cartridge magazine to be exported from that customs office or may detain the ammunition or cartridge magazine and give the individual a reasonable time to comply with those requirements.\n11. If the requirements are not complied with within a reasonable time and the ammunition is not exported, a customs officer shall lawfully dispose of the ammunition or cartridge magazine.\nApplication for explosives import, export and in transit permits\n12. Applications for an Explosives Permit should be directed to the ERD of NRCan via e-mail, mail or facsimile as outlined in paragraph 34.\n13. To obtain an import, export or in transit permit, the applicant can also submit an application online using NRCan’s on-line system . When the application is approved the permit holder will receive email notification advising them on how to access the permit by logging back into the on-line system. Status of the permit application and all approved active permits will be available to an authorized user via the on-line system.\nProcedures on importation, exportation and transport in transit requiring an explosives permit\n14. The procedures that apply to the importation, exportation and in transit movements of all explosives that require a permit under the Explosives Act are outlined in Appendix A, B, and C. The purpose of these procedures are to establish effective controls and to facilitate the release of shipments of explosives with appropriate documentation.\nSingle Window Initiative ( SWI )\n15. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA, before their arrival, through the use of the Integrated Import Declaration ( IID ) using service option 911. This service is voluntary and provides the ability for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process.\n16. The Permit Number along with other data elements specified in the SWI Electronic Commerce Client Requirements Document ( ECCRD ’s) Explosives Program Appendix must be submitted in IID .\n17. In the case of goods regulated by the NRCan Explosives Program, commercial importers can transmit electronic information using the IID to submit a release request up to 90 days in advance. Commercial importers need to contact NRCan beforehand to obtain an import permit.\n18. The physical presentation of an explosives import permit is not required when using the SWI IID process.\n19. There is no need to submit the Explosives Import Report (Form F04-02) to NRCan when using the IID . Import data for transactions using the IID is received from CBSA. In instances where the electronic IID is not used, paper permits will continue to be accepted for release; however permit holders must then submit the form F04-02 to NRCan.\n20. For further information please reference the CBSA's Single Window Initiative or the NRCan Explosives SWI . At this time, the SWI process is only available for the importation of explosives.\nMail delivery of explosives\n21. The delivery of explosives by mail is subject to the provisions of the Canada Post Corporation Act . Please refer to the Non-mailable Matter Regulations for more information.\nCourier Low Value Shipment ( CLVS ) Program shipping of explosives\n22. All goods controlled, prohibited or regulated by an Act of Parliament are excluded from the CLVS Program. Please refer to Memorandum D17-4-0 , You may also refer to the D19 Memoranda series , “Acts and Regulations of Other Government Departments,” for detailed information on goods that are controlled, prohibited or regulated.\nShipments of explosives without an explosives permit or with an invalid explosives permit\n23. Where explosives are not accompanied by a valid explosives import, export or in transit permit, other than as allowed as per exemptions described in paragraphs 3 and 4 of this memorandum, NRCan will direct the CBSA to detain, release, or reject the shipment of explosives. In the unusual event where assistance is not available, the shipment into/from Canada will not be allowed.\n24. When explosives are rejected and the importer/exporter/freight forwarder refuses to return the goods to the point of origin, the CBSA will contact the ERD to obtain guidance on possible; enforcement actions with respect to contravention of the and Regulations .\nPenalty information\n25. Unless authorized under the Explosives Act , it is an offence to possess, sell, manufacture, transport, import, export any explosive, or any restricted component. The penalty is:\n- on summary conviction, to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years or to both or\n- on proceedings by way of indictment, to a fine not exceeding five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both\nDisposal\n26. As per section 26(2) Explosives Act and section 36(2) of the Customs Act explosives that are forfeited or abandoned, will be disposed of as the Minister directs. The costs of disposal may be charged to the owner or the person having the lawful possession of it at the time of its seizure.\nCustoms Self-Assessment Program ( CSA )\n27. The CSA program gives approved importers, approved carriers and registered drivers the benefits of a streamlined clearance option for CSA -eligible goods. The streamlined clearance process eliminates the need for transactional transmissions of data related to eligible goods. This allows for the clearance of goods based on the identification of the approved importer, approved carrier and registered driver. Explosives classified as UN3268 are eligible to be approved under the CSA program. This includes airbags and seat belt pre-tensioners.\nAdditional requirements\n28. The importation, exportation and in transit movement of explosives may also be subject to the requirements contained within Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , Memorandum D19-10-2: Export and Import Permits Act (Importations) , Memorandum D20-1-1: Export Reporting and Memorandum D19-13-5: Transportation of Dangerous Goods .\n29. For additional information on the commercial transportation of cargo, please see the D3 Memoranda series .\nGlobal Affairs Canada\n30. The importation and exportation of certain military explosives may also be subject to the provisions of the regulations under the Export and Import Permits Act , which is administered by GAC .\nDuties and/or taxes for personal imports\n31. Information on duties and taxes are not part of the Explosives Act or Regulations; this information is being provided for information purposes only .\n32. Residents must pay duties and/or taxes on all items allowed as personal exemptions for explosives. Residents may count these items toward their duty free allowances upon entering Canada; see Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada .\n33. Non-residents may import ammunition for their personal use in amounts that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada. As outlined in Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents , a non-resident may temporarily import under TI 9803.00.00, duty- and tax free:\n- 200 rounds of ammunition or\n- 1,500 rounds of ammunition, if the ammunition is for his or her own use at a competition under the auspices of a recognized Canadian shooting or rifle association. The non-resident must prove that he or she is attending a competition, and that the competition is at an approved range (this information can be determined if the range is listed in official directories)\nNote Non-residents, who import more than the duty-free allowance of ammunition, must pay duty and/or taxes on the excess amount of ammunition\nAdditional information\n34. Inquiries concerning the Explosives Act and Explosives Regulations, 2013 , explosives permits or commodity clarification should be directed to the following:\nExplosives Regulatory Division Natural Resources Canada 580 Booth Street, 9th Floor Ottawa ON K1A 0E4\nTelephone: 1-855-912-0012 Facsimile: 613-948-5195\nEmail: ERD mms@nrcan.gc.ca NRCan Website\n35. The CBSA Border Information Service ( BIS ) responds to public inquiries related to import, export and in transit requirements of other government departments. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "Appendix",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Appendix A: Import permits\nPermit holder\nStandard paper-based process option\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01A).\n2. When approved, NRCan will issue the Single Use or Annual Import Permit and Terms and Conditions (Form F04-03A) to the applicant by mail or an email will be sent to notify the applicant that the permit is accessible by logging back into the on-line system.\n3. Single use permits are normally valid for 12 months and they are valid for one importation only; annual permits are valid for 12 months and valid for an unlimited number of importations in that time period.\n4. Before importing, ensure the following:\n- the permit is not expired\n- importer’s name on import declaration matches permit holder’s name\n- the goods described on the permit are the same as those described in the import declaration or in the cargo control documents\n- the quantity of goods stated on the import declaration is equal or less than that on the import permit (applies to single use permits only)\n5. Present the import permit Form F04-03A (original or copy) to the border services officer.\n6. For single use permits, within 30 days of the importation, complete and submit form F04-02 via online reporting or request a paper form from the ERD (address below); for annual permits submit the form F04-02 via online reporting before the permit is renewed or, if the permit is not renewed, within a year after it expires or request a paper form from the ERD (address below).\nExplosives Regulatory Division 580 Booth Street, 9th Floor Ottawa ON K1A 0E4\nFacsimile: 613-948-5195\nEmail: ERD mms@nrcan.gc.ca\nSWI Process Option\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01A).\n2. When approved, NRCan will issue the Single Use or Annual Import Permit and Terms and Conditions (Form F04-03A) to the applicant by mail or an email will be sent to notify the applicant that the permit is accessible by logging back into the on-line system.\n3. Single use permits are normally valid for 12 months and they are valid for one importation only; annual permits are valid for 12 months and valid for an unlimited number of importations in that time period.\n4. Submit IID up to 90 days before the shipment date to CBSA for processing as per the SWI Electronic Commerce Client Requirements Document ( ECCRD ). Explosives specific data elements to be provided in the IID are listed in the SWI ECCRD ’s Explosives Program Appendix. Trade Chain Partner should wait to receive the IID notification before sending the shipment to the border. There is no need to present the Import Permit to a border services officer.\n5. Importer’s Information Report (Form F04-02) does not have to be submitted.\nAppendix B: Export permits\nPermit holder\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01B).\n2. When approved, NRCan will issue the Single Use or Annual Export Permit and Terms and Conditions (Form F04-03B).\n3. Single use permits are normally valid for 12 months and they are valid for one exportation only; annual permits are valid for 12 months and valid for an unlimited number of exportations in that time period.\n4. Before exporting, ensure the following:\n- the permit is not expired\n- exporter’s name on export declaration matches permit holder’s name\n- the goods described on the permit are the same as those described in the export declaration and in the cargo control documents\n- the quantity of goods stated on the export declaration is equal or less than that on the export permit (applies to single use permits only)\n- the destination is noted on the export declaration (if destination is stated on the permit)\n5. Present the export permit Form F04-03B (original or copy) to the border services officer.\n6. For Single use permits, within 30 days of the exportation, complete and submit form F04-02. For annual permits submit the form F04-02 before the permit is renewed or, if the permit is not renewed, within a year after it expires.\nAppendix C: In transit permits\nPermit holder\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01C).\n2. When approved, NRCan will issue a Single Use or Annual in Transit Permit and Terms and Conditions (Form F04-03C).\n3. Single use permits are normally valid for 12 months and they are valid for one in transit movement only; annual permits are valid for 12 months and valid for an unlimited number of in transit movements in that time period.\n4. Before in transit movement, ensure the following:\n- the permit is not expired\n- the permit holder’s name matches the name on the transporter carriers cargo report or on any other export documentation\n- the goods described on the permit are the same as those described in the cargo control documents\n- the quantity stated on the cargo control document is equal or less than that on the in transit permit (applies to single use permits only)\n- the destination (if destination is stated on the permit)\n5. Present the in transit permit Form F04-03C (original or copy) to the border services officer.\n6. For single use permits, within 30 days of the in transit movement, complete and submit form F04-02. For annual permits submit the form F04-02 before the permit is renewed or, if the permit is not renewed, within a year after it expires.\nAppendix D: Explosive commodities that are either prohibited or commonly mistaken as non-explosives\nCommodity Description Status Cigarette loads or plugs Small explosive charges designed for insertion in cigarettes or cigars that will cause them to explode after the victim takes a few puffs. Prohibited for import and export. Requires an in transit permit for in transit shipments. Exploding matches Resemble ordinary book matches and are designed to explode after a certain delay, usually about the time they are in position to light a cigarette. Prohibited import and export. Requires an in transit permit for in transit shipments. Sparkling matches Resemble normal book matches but send out a shower of sparks. Prohibited import and export. Requires an in transit permit for in transit shipments. Ammunition for miniature tie clip, cufflink or key chain pistols A violent type of blank ammunition made up for use as a novelty. Prohibited import and export. Requires an in transit permit for in transit shipments. Auto alarms or jokers Supposedly designed as burglar alarms but often used as a practical joke: when wired to the ignition system of a car, they produce a loud screeching whistle followed by copious emissions of smoke and a loud explosion. Prohibited import and export. Requires an in transit permit for in transit shipments. Cherry bombs, M-80s, silver salutes and flash crackers Very violent firecrackers that cause serious injuries every year; they contain an excessive charge of a prohibited fireworks composition. Prohibited import and export. Requires an in transit permit for in transit shipments. Snap pops, throw-down and step-on torpedoes and cracking balls Small objects designed to explode on impact; some of the latter are so shaped and coloured as to look like children’s breakfast cereal or candy balls. Prohibited import and export. Requires an in transit permit for in transit shipments. Exploding golf balls Designed to explode and emit a cloud of smoke on impact. Prohibited import and export. Requires an in transit permit for in transit shipments. Stink bombs and smoke bombs (see also “Smoke signals and generators”) Often made to resemble cherry bombs and salutes, they are used for practical jokes Prohibited import and export. Requires an in transit permit for in transit shipments. Tear-gas pens and launchers Resembling a pen, they may contain a mechanism activated by an explosive. Supposedly for protection against muggers, but are more commonly used as offensive weapons or as practical jokes (also prohibited under Memorandum D19-13-2 ). Prohibited import and export. Requires an in transit permit for in transit shipments. Party poppers and table bombs Designed to project paper streamers or dispense party favours; the smaller ones are made of coloured plastic and shaped like champagne bottles. Requires an import, export and in transit permit. Table rockets and bottle skyrockets Small fireworks designed to be launched from a table or a bottle and burst into a shower of sparks or a cloud of smoke. Prohibited import and export. Requires an in transit permit for in transit shipments. Fake firecrackers and other trick devices Any article that employs or simulates an explosive or a pyrotechnic for a trick or practical joke. Prohibited import and export. Requires an in transit permit for in transit shipments. Toy pistol caps These may be in the form of conventional paper rolls, individual paper discs, plastic rings or plastic strips; sometimes the caps are packed in with the toy pistol, revolver, rifle or machine gun. Requires an import, export and in transit permit. Model rocket motors Small, hard cardboard cylinders containing a low explosive; one end is closed and the other open to form a nozzle. Normally packed three on a bubble package or three in a packing tube. Electric bridge wire igniters are usually included separately in the package; also may be packed within a model rocket kit. Requires an import, export and in transit permit, other than as allowed with personal exemptions in paragraph 3. Firecrackers Small fireworks with entwined fuses used solely as noisemakers that constitute a unique hazard; possession is restricted to those persons having specific approval of the Chief Inspector of Explosives. Requires an import, export and in transit permit.",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Headquarters file\n68524-2-3\nLegislative references\n- Canada Border Services Agency Act\n- Canada Post Corporation Act\n- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Explosives Act\n- Explosives Regulations, 2013\n- Firearms Act\n- Non-mailable Matter Regulations\n- Reporting of Exported Goods Regulations\n- Transportation of Dangerous Goods Act\n- Transportation of Dangerous Goods Regulations\nOther references\n- D2-1-1\n- D2-3-1\n- D17-4-0\n- D19-10-2\n- D19-13-2\n- D19-13-5\n- D20-1-1",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-1",
+    "marginal_note": "Applicable legislation",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Canada Border Services Agency Act – Subsections 5(1) and (2)\n- Customs Act – Subsection 12(1), Sections 31 and 95, Subsection 99(1), Section 101, Subsection 107(5)\n- Reporting of Exported Goods Regulations – Subsection 5(1)\n- Explosives Act – Section 3, Subsections 9(1) through (3)\n- Explosives Regulations, 2013 – Section 5 (5), Sections 44 through 51, Section 166\n- Non-residents’ Temporary Importation of Baggage and Conveyances Regulations – Subsection 4(1)(c)\n- Firearms Act – Section 37 - 38\nSuperseded D memoranda\nD19-6-1 dated March 31, 2021\nIssuing office\nOther Government Departments Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-04-25",
+    "current_to": "2025-04-25",
+    "citation": "Memorandum D19-6-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-2",
+    "marginal_note": "Legislation",
+    "part": "International Boundary Commission",
+    "division": "",
+    "heading": "",
+    "text": "International Boundary Commission Act , sections 2, 5 and 6",
+    "history": "",
+    "last_amended": "2016-04-25",
+    "current_to": "2016-04-25",
+    "citation": "Memorandum D19-6-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "International Boundary Commission",
+    "division": "",
+    "heading": "",
+    "text": "1. The following are defined in the International Boundary Commission Act and apply in this memorandum:\nboundary monument means a buoy, post, tablet, cairn or other object or structure placed, erected or maintained by the Commission to mark the boundary and includes a reference monument, triangulation station or other marker or structure placed, erected or maintained by the Commission to assist in determining the boundary. work means any ditch, earthwork, building or structure of any description or any lines of telephone, telegraph or power, including posts, piers or abutments for sustaining or protecting the wires or cables of those lines.\n2. Provision is made in section 5 of the International Boundary Commission Act that, except with the permission of the International Boundary Commission, no person shall:\n- (a) construct or place within ten feet of the boundary any work or any addition to work, or\n- (b) enlarge any work that was on July 6, 1960 , within ten feet of the boundary.\n3. To perform any type of work on the 20-foot-wide vista along the boundary, a letter of authorization from the Commission is required. The applicant should submit to the Commission a written request that contains the following documents:\n- (a) a detailed letter describing the type of work proposed and the location (e.g., lot number, municipality, town, province/state);\n- (b) two copies of a drawing showing the location of the proposed work in relation to a boundary monument or boundary reference monument.\n4. Requests that originate in Canada should be submitted to the Canadian section of the Commission at the address shown below:\nInternational Boundary Commission 588 Booth Street, Suite 210 Ottawa ON K1A 0Y7 Telephone: 613-992-1294 Fax: 613-947-1337\n5. Provision is made in section 6 of the International Boundary Commission Act that, except with the permission of the Commission, no person shall:\n- (a) pull down, deface, alter, or remove a boundary monument erected or maintained by the Commission; or\n- (b) have a boundary monument or any portion thereof in his possession or custody.\n6. Any erection of billboards or other structures within ten feet of the international boundary, or any reconstruction of a line building or other structure which has suffered destruction, or any making of additions to any structure erected on the international boundary, or any interference with boundary monuments, constitutes an offence under the International Boundary Commission Act . Such nfractions should be reported immediately to the International Boundary Commission (please refer to paragraph 4 for contact information).\nPenalty Information\n7. Provision is made in the International Boundary Commission Act that every person who, or whose employee or agent, has contravened any provision of the Act is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars or to imprisonment for a term not exceeding six months or to both.\nAdditional Information\n8. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2016-04-25",
+    "current_to": "2016-04-25",
+    "citation": "Memorandum D19-6-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-2",
+    "marginal_note": "References",
+    "part": "International Boundary Commission",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Programs Branch Headquarters file: 68510 Legislative references: International Boundary Commission Act Other references: Superseded memorandum D: D19-6-2 dated March 19, 2009",
+    "history": "",
+    "last_amended": "2016-04-25",
+    "current_to": "2016-04-25",
+    "citation": "Memorandum D19-6-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Commercial importers of energy-using products\nKey content: What are energy-using products; what are requirement to import energy-using products to Canada; what information must be provided to the CBSA in the Integrated Import Declaration ( IID ) via Single Window Initiative ( SWI ).\nKeywords: Energy-using products, importation of energy using products; requirements to import energy-using products; CBSA Single Window Initiative for energy-using products\nOn this page Updates made to this D-memo Definitions Guidelines Introduction Requirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016 Import information requirements Responsibilities of the CBSA Sharing of information for the purpose of compliance verification Energy Efficiency Act Additional information References Contact us",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D19-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Introduction Requirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016 Import information requirements Responsibilities of the CBSA Sharing of information for the purpose of compliance verification Energy Efficiency Act Additional information\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D19-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to:\n- update regulated product information following an Amendment to the Energy Efficiency Regulations (Amendment 18)\n- make some housekeeping changes",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D19-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. For definitions and a detailed description of the regulated energy-using products, please refer to the Energy Efficiency Regulations, 2016 or Natural Resources Canada (NRCan)'s Guide to Canada's Energy Efficiency Regulations .",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D19-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Introduction\n2. The Canada Border Services Agency (CBSA) assists NRCan in the administration of the Energy Efficiency Act and the Energy Efficiency Regulations, 2016 . This memorandum outlines the procedures for the importation of energy-using products. These regulations do not apply to personal importations.\n3. The Energy Efficiency Act and Energy Efficiency Regulations, 2016 prohibit the importation of certain energy-using products unless they meet specific requirements. Importers, who are dealers of these regulated products, must provide the CBSA with prescribed data elements.\nRequirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016\n4. The Energy Efficiency Regulations, 2016 have five requirements:\n- Regulated products must comply with minimum energy efficiency standards.\n- An energy efficiency report must be filed with NRCan prior to first import.\n- All regulated products must bear an energy efficiency verification mark from a certification body accredited by the Standards Council of Canada.\n- Necessary import information must be provided to the CBSA at the time of import.\n- Some regulated products must bear labels, before leaving the possession of the dealer or the dealer's consignee, indicating their energy performance. This labelling requirement is not a condition of import as regulated products that must bear these labels can be labelled after importation. For more information on labelling requirements , please refer to the Introduction to the Regulations on NRCan's website .\n5. For information purposes, the energy-using products that require an EnerGuide label may be found in the Guide to Canada's Energy Efficiency Regulations.\n6. For information purposes, the energy-using products that require a lighting product lamp label can be found in sections 424 to 429 of the Energy Efficiency Regulations, 2016 .\n7. For information purposes, the energy-using products that require a walk-in refrigeration nameplate can be found in section 658 of the Energy Efficiency Regulations, 2016 .\n8. The energy efficiency standards are intended to eliminate the least efficient products from the marketplace. The labels provide information that assists the purchasers in the selection of the most efficient products that are available.\nImport information requirements\n9. The Energy Efficiency Regulations, 2016 apply to dealers who import regulated energy-using products into Canada or ship regulated energy-using products from one Canadian province to another. In accordance with section 7 of the Energy Efficiency Regulations, 2016 , a dealer importing an energy-using product must provide the following information to NRCan via the CBSA:\n- the name of the product using one of the names identified in paragraph 13 (below)\n- the model number of the product, including motors (please note that Unique Motor Identifiers for motors are no longer required)\n- the brand, if any, of the product\n- the address of the dealer\n- one of the following purposes for which the product is being imported sale or lease in Canada without modification sale or lease in Canada after being modified to comply with the applicable energy efficiency standard for incorporation into any other product that is to be exported from Canada\n10. Additional data elements, as listed in paragraph 9, are to be included in the Integrated Import Declaration submitted to the CBSA through the Single Window Initiative, service option 911.\n11. For more information about the Single Window Initiative , please refer to the CBSA website. Chapter 23 SWI IID of the Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Appendix B of chapter 23 includes a list of required data elements for NRCan.\n12. If, under exceptional circumstances, it is impossible to submit release requests to the CBSA electronically through the SWI, importers must include the additional copy of the document with required data elements in the paper release package submitted to the CBSA. The document with additional data elements will be forwarded by the CBSA to NRCan at the address indicated in paragraph 24 of this Memorandum.\n13. The above import requirements apply to the following regulated energy-using products (ordered by label requirements).\nEnerGuide label This is required for: clothes dryers clothes washers (and household-style commercial) integrated clothes washer-dryers dishwashers electric ranges freezers refrigerators, and refrigerator-freezers miscellaneous refrigeration products room air conditioners portable air conditioners Lighting product label This is required for: general service incandescent reflector lamps compact fluorescent lamps ( CFL ) general service lamps and modified spectrum incandescent lamps Nameplate label This is required for: walk-in freezer and walk-in cooler door assemblies walk-in freezer and walk-in cooler panels walk-in refrigeration systems No label This is required for: battery chargers ceiling fans and ceiling fan light kits chillers clean water pumps commercial pre-rinse spray valve commercial refrigerators, refrigerator-freezers and freezers compact audio products dehumidifiers dry-type transformers electric boilers electric furnaces electric water heaters – commercial electric water heaters – household energy-recovery and heat-recovery ventilators exit signs external power supplies ( EPS ) fluorescent lamp ballasts gas boilers - commercial gas boilers - household gas fireplaces gas furnaces gas ranges gas water heaters gas-fired instantaneous water heaters – household gas-fired instantaneous water heaters – commercial gas-fired storage water heaters – household gas-fired storage water heaters - commercial gas-fired unit heaters general service fluorescent lamps ground-source heat pumps ice-makers internal water loop heat pumps large air conditioners, heat pumps and condensing units metal halide lamp ballasts microwave ovens motors - electric (from 1-500 HP/0.746-375 kW) motors - small electric (from 0.25-3 HP/0.18-2.2 kW) oil-fired boilers – household oil-fired boilers – commercial oil-fired furnaces oil-fired water heater – household oil-fired water heaters – commercial packaged terminal air conditioners and heat pumps portable air conditioners refrigerated vending machines single package central air conditioners and heat pumps single package vertical air conditioners and heat pumps (SPVAC) and ( SPVHP ) split-system central air conditioners and heat pumps televisions torchieres traffic signal modules and pedestrian modules video products\n14. For the most recent list of regulated energy-using products, please refer to NRCan's Guide to Canada's Energy Efficiency Regulations .\n15. If products fall out of the scope of the Energy Efficiency Regulations, 2016 but are classified under one of the HS codes on NRCan's list, importers/customs brokers should still use SWI since it provides the option to indicate that the shipment is not regulated by NRCan.\n16. The following are examples of situations, when Energy Efficiency Regulations, 2016 do not apply :\n- personal importations\n- energy-using products imported for companies' own use (for example, restaurants or hotels importing television sets, refrigerators, external power supplies or stoves to be used in their own facilities)\n- the equipment comes without regulated components, for example: machines without regulated components that use the same HS codes as machines with regulated components non-regulated end-use products imported without a regulated component, such as external power supplies\n17. The import reporting requirements under the Energy Efficiency Regulations, 2016 do not apply to the following regulated energy-using products: battery chargers, electric motors, external power supplies, fluorescent ballasts and small electric motors, when any of these products are incorporated into, or are components of any other products or machines, that is, when an electric motor is part of a hoist, a fan, a blower, or a pump, or when a ballast is part of a fluorescent lighting fixture.\n18. Approved participants of the CBSA's Customs Self-Assessment ( CSA ) Program are allowed to transmit release requests through ACROSS using SO 125 or 257 when importing regulated energy-using products from counties other than US and Mexico, without having to provide the five additional NRCan data elements. Eligible CSA participants will meet their import reporting requirements under the Energy Efficiency Regulations, 2016 by sending monthly import reports directly to NRCan. Enquiries related to the NRCan/CSA program should be referred to the Office of Energy Efficiency at the address indicated in paragraph 24 of this Memorandum.\nResponsibilities of the CBSA\n19. Border services officers will verify that electronically transmitted release information related to the regulated energy-using products includes five data elements (refer to paragraph 9 above), as required under the Energy Efficiency Regulations, 2016 , and will verify that this information complies with the Regulations.\n20. Immediately upon release, the CBSA will automatically transmit data related to the import of regulated energy-using products to NRCan.\n21. If the information on the regulated energy-using products entering Canada has not been submitted to the CBSA as required, a penalty may be issued by the CBSA for missing information. More information concerning the Administrative Monetary Penalty System (AMPS) can be found on the CBSA website under the Trade Facilitation and Trade Compliance section, or by consulting the Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System .\nSharing of information for the purpose of compliance verification\n22. Where an authorized NRCan officer, pursuant to the Energy Efficiency Act or Energy Efficiency Regulations, 2016 , requests in writing to obtain trade data pertaining to the energy-using products, the CBSA, upon review of each request, may authorize, under section 107 of the Customs Act , the disclosure of requested information to NRCan.\nEnergy Efficiency Act\n23. Every person who contravenes subsection 4(1) of the Energy Efficiency Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $50,000, or is guilty of an indictable offence and liable to a fine not exceeding $200,000.\nAdditional information\n24. For further information on the Energy Efficiency Act and Energy Efficiency Regulations, 2016 , please contact NRCan at:\nOffice of Energy Efficiency Equipment and Housing Division 580 Booth St, 13th Floor Ottawa ON K1A 0E4 Website: NRCan's Energy Efficiency Regulations, 2016\n25. For more information regarding the CBSA's programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 to 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D19-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Border Services Agency Act\n- Customs Act\n- Customs Tariff\n- Energy Efficiency Act\n- Energy Efficiency Regulations, 2016\nRelated D memoranda\nMemorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\nSuperseded D memorandum\nD19-6-3 dated January 21, 2021\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-10-15",
+    "current_to": "2025-10-15",
+    "citation": "Memorandum D19-6-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Trade chain partners, including importers, exporters, customs brokers\nKey content: This memorandum outlines and explains the legislation, regulations and general guidelines that apply to the exportation and importation of rough diamonds out of or into Canada\nKeywords: CARM, importing, exporting, CAD (Commercial Accounting Declaration), rough diamonds, mining",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memorandum has been updated with new contact information.",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum contains guidelines and information on the Kimberley Process certification scheme for the trade in rough diamonds. On January 1, 2003 , the provisions of the Export and Import of Rough Diamonds Act and its associated regulations became law. This legislation is the responsibility of Natural Resources Canada ( NRCan ). The Canada Border Services Agency ( CBSA ) and the Royal Canadian Mounted Police (RCMP) will assist NR Can with the border enforcement aspects of the Kimberley Process certification scheme.\nKimberley Process certification scheme\n1. The Export and Import of Rough Diamonds Act was introduced as a result of commitments made by several countries, including Canada, that participate in the Kimberley Process Certification Scheme. List of Kimberley Process participants .\n2. The purpose of the certification scheme is to prevent the international movement of conflict or \"blood\" diamonds that are being used to fund rebel activities. The scheme requires imports and exports of rough diamonds to be accompanied by valid Kimberley Process Certificate ( KPC ) and transported in tamper-resistant containers.\n3. The Export and Import of Rough Diamonds Act defines a rough diamond as \"a diamond that is unsorted, unworked or simply sawn, cleaved or bruted, and that falls under subheading 7102.10, 7102.21 or 7102.31 in the List of Tariff Provisions set out in the schedule to the Customs Tariff .\" Diamonds that are cut and polished and ready to be mounted, set or fitted do not fall under the provisions of the Act and do not require a KPC .\n4. The Minister of Natural Resources has designated NRCan inspectors and the RCMP to respectively administer and enforce the Export and Import of Rough Diamonds Act .\n5. The CBSA ’s role is to review the KPC s, verify that appropriate containers are used and detain shipments that appear to violate the Export and Import of Rough Diamonds Act .\n6. Information relating to Canadian diamonds that are exported and then returned to Canada can be found in Memorandum D10-14-39 , Canadian Diamonds Exported and Returned .\nImport controls\n7. Every person who imports rough diamonds into Canada must ensure that the rough diamonds are in a container that meets the requirements described in the section called Containers and Seals of this memorandum and is accompanied by a valid KPC (the KPC has to physically accompany the shipment) that:\n- has been issued by a participant\n- has not been invalidated by the participant\n- contains accurate information and\n- contains the data elements listed in the Appendix\n8. If there are no discrepancies between the KPC and the import documentation at the time of importation, the CBSA will stamp the KPC with the CBSA Integrated Stamp and return it to the importer or the importer’s authorized agent.\n9. The importer or the importer’s authorized agent must forward the KPC , within seven days after import, to NRCan at the address provided in this memorandum in the section called Additional Information.\n10. The CBSA will detain shipments if any of the following circumstances occur:\n- no KPC is presented and the goods are suspected to be rough diamonds\n- discrepancies are identified on the KPC\n- the KPC is suspected to be fraudulent\n- the shipment is imported from a non-participant\n- the packaging requirements are not met or\n- the KPC has expired\nCommercial Accounting Declaration\n11. Effective May 13, 2024 , the Form B-3 will be replaced by the Commercial Accounting Declaration ( CAD ) C Type. Importers should be aware that specific coding requirements apply to imports of rough diamonds that are classified under tariff item Nos. 7102.10 , 7102.21 , 7102.31 and 9813.00.00.41 . The KPC that is required for imports of rough diamonds has a unique identification number and this number must be entered in Field 81 (Special Authority Permit). In most cases, it will be possible to enter the KPC number in field 81 of the CAD as it appears on the certificate. For example, the KPC number that appears on the United States certificate starts with US , while the European Union KPC number starts with EU . However, as the format of the KPC number varies among the participating countries and because there are field limitations, it may be necessary for the importer to modify the number before entering it. The following rules apply when completing field 81:\n- The KPC number must begin with the two-letter country code . The country code must be added to the beginning of the number if it is not included\n- The KPC number must be no more than 20 characters . If it is longer than 20 characters, then the appropriate number of characters should be deleted from the end of the number\nFor more information, visit CARM: The new way to assess and pay duties and taxes on imported commercial goods .\nExport controls\n12. Every person who exports rough diamonds from Canada must ensure that the diamonds are in a proper container that meets the requirements in the section called Containers and Seals and are accompanied by a valid Canadian KPC .\n13. At the time of export, if there are no discrepancies between the Canadian KPC and the export documentation, the CBSA will date-stamp the export declaration and exporter’s copy portion of the KPC and return them to the exporter.\n14. The exporter or the exporter’s agent must forward the export declaration portion of the KPC , within seven days after export, to the Kimberly Process Office at NRCan at the address provided on the reverse side of the KPC .\n15. The CBSA will detain shipments and immediately contact NRCan ’s Kimberley Process Office to get instructions on how to proceed if any of the following circumstances occur:\n- No KPC is presented and the goods are suspected to be rough diamonds\n- Discrepancies are identified on the KPC\n- The KPC is suspected to be fraudulent\n- The shipment is about to be exported to a non-participant\n- The packaging requirements are not met\n- The KPC has expired\nIn-transit shipments\n16. As per the Export and Import of Rough Diamonds Act , shipments of rough diamonds that are transiting Canada ( in-transit shipments) are not considered to be imported into Canada or exported from Canada.\n17. In-transit shipments can be seized if they are not accompanied by a KPC certificate or are in a container that has been opened. However, if the Minister of Natural Resources orders the shipment to be returned to the participant who exported it then the rough diamonds cannot be seized.\n18. In the event that the shipment transiting Canada cannot make an immediate connecting flight to the final destination, the CBSA will issue the person transporting the sealed container a BSF241, Non-monetary General Receipt and the shipment will remain in CBSA 's custody and control until the connecting flight is ready for departure. At that time the CBSA will deliver the shipment, to the person issued the BSF241, at the gate to ensure the goods are exported.\nSingle Window Initiative and the Kimberley Process Rough Diamonds Program\n19. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA , in advance of their arrival, through the use of the Integrated Import Declaration (IID) using service option 911. This new service is voluntary and provides the ability for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process. The IID can be submitted up to 90 days in advance and the trade chain partner will be able to receive border decisions related to the release of the diamonds up to 90 days in advance of their arrival.\n20. In order to meet the SWI commitment to reduce paper, a new Document Image Functionality (DIF) has been developed. The DIF , service option 927, allows importers and brokers to electronically submit digital images of documents that traditionally needed to be presented with the importation documentation.\n- Note: In the case of rough diamonds importations , if commercial importers decide to submit advance electronic information to the CBSA using the SWI service, the submission of the KPC number remains mandatory ; however, the submission of the KPC image is optional; an original KPC must still accompany the shipment into Canada and be verified by the CBSA at the point of entry for authenticity . Lastly, presentation of the original KPC to the CBSA , at the time of release and for further validation, must be accompanied by a \"Release Information Sheet\" (refer to Memorandum D17-1-4 , Release of Commercial Goods (Appendix D) .\nThe SWI Integrated Import Declaration electronic commerce client requirements document provides technical and system requirements information. Appendix B of the document includes a list of required data elements for Natural Resources Canada.\nFor more information visit the Single Window Initiative .\nContainers and seals\n21. A container that is used to export or import rough diamonds must be constructed so that it cannot be opened when sealed without showing evidence of having been opened. In addition, a container in which rough diamonds are exported from Canada must be secured with a seal that bears a seal number listed on the accompanying Canadian KPC . If a situation arises where a seal is broken at the time of export from Canada, either as a result of a CBSA examination or damage in-transit , NRCan must be informed immediately. CBSA , in consultation with NRCan , will inform the exporter of next steps. In the event that an imported shipment is examined and the seal is broken or damage in-transit , NRCan must be informed immediately. CBSA , in consultation with NRCan , will inform the importer or the importer’s authorized agent of next steps.\nPenalties\n22. Subsection 41.(1) of the Export and Import of Rough Diamonds Act sets out the following penalties for various offences under this Act: (a) an indictable offence and liable to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding 10 years, or to both; or (b) an offence punishable on summary conviction and liable to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 12 months, or to both.\n23. In the event that a CBSA infraction may also apply to the shipment (e.g., smuggling or false statements are made regarding the country of origin in the case of imports; non-report or false statements are made regarding the destination country in the case of exports), the CBSA will detain the goods and charges may be laid under both the Customs Act and the Export and Import of Rough Diamonds Act .\nAppendix A: Required data elements for Kimberley Process Certificates\nRequired data elements for Kimberley Process Certificates\n- Identification of importer and exporter\n- Carat weight\n- Value in U.S. dollars\n- Harmonized System subheading\n- Name of issuing authority\n- Unique KPC identification number (beginning with the two-letter country code)\n- Date of issue\n- Date of expiry\n- Number of packages/parcels or containers\n- Validation by issuing authority\n- Country of origin of unmixed (i.e. from same) mining origin\nNote: A certificate should bear the title \"Kimberley Process Certificate\" and have the following statement: \"The rough diamonds in this shipment have been handled in accordance with the provisions of the Kimberley Process certification scheme for rough diamonds\".\nNote: A Kimberley Process certificate issued to export rough diamonds from Canada will apply to one shipment, identify the appropriate seal number(s) and be valid for a period of 60 days.",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\n- Export and Import of Rough Diamonds Act\n- Export and Import of Rough Diamonds Regulations\n- Customs Tariff\n- Customs Act\n- Canada Border Services Agency Act",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "Superseded memoranda D",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D19-6-4",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-6-4-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-6-4",
+    "marginal_note": "Issuing office",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Other Government Programs Unit Program and Policy Management Division Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-02-26",
+    "current_to": "2025-02-26",
+    "citation": "Memorandum D19-6-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D19-7-1: Interpretation of the Wild \nAnimal and Plant Protection and Regulation of \nInternational and Interprovincial Trade Act \n(WAPPRIITA) and the Convention on \nInternational Trade in Endangered Species of \nWild Fauna and Flora (CITES) \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThe Canada Border Services Agency (CBSA) assists Environment and Climate \nChange Canada (ECCC) with the administration and enforcement of legislation and \nregulatory controls, which aim to protect Canadian and foreign species of animals and \nplants that may be at risk of overexploitation due to poaching and illegal trade and to \nsafeguard Canadian ecosystems from the introduction of species considered to be \nharmful. \nThis memorandum provides guidance on the importation and exportation of certain \nfood, plants, animals and related (FPA) products, that are covered through a system of \ncertain permits or certificates, which helps to regulate the international trade of wild \nanimals, plant and their parts or derivatives to ensure it does not threaten their survival. \nIt aims to protect endangered, threatened and at-risk species of wild animals and \nplants against overexploitation due to international trade. \nPlain language summary \nTarget audience: Importers of food, plants, animals and related products (commercial \nand non-commercial). \nKey content: Importation and exportation of CITES species and goods; CITES import \npermits; requirements for commercial exports; exemptions and special cases (for \nexample, household goods, souvenirs); examination and detention of goods. \nKeywords: Endangered species; food, plants and animals; imports; exports; trade; \nCITES goods; CITES Species List; CARM. \nOn this page \n Updates made to this D-memo \n Definitions \n\n2 \n\n Guidelines \no CITES appendices \no CITES Species List \no CITES documents \no Importation \no Exportation \no Exemptions and special cases \no Enforcement and administration \no Animal welfare \no Penalty provisions \no Legislation \no Obligation to provide correct information \no Examination of goods \no Detention of controlled goods \n References \n Contact us \nUpdates made to this D-memo \nThe following updates have been made to this D-memo: \n Added Single Window Integrated Import (SWI) declaration release \n Removed Phytosanitary Certificates as acceptable Convention on \nInternational Trade in Endangered Species of Wild Fauna and Flora \n(CITES) export documentation from Canada \n Removed reference to Schedule I of the Wild Animal and Plant Trade \nRegulations (WAPTR) \n Updated instructions for the CITES trusted exporter program (postal stream) \n Added information for goods being held in a customs bonded warehouse \n Updated new link for CITES species database to the CITES Species List \n Added information for musical instruments, travelling shows and scientific \nexchanges \n Changed wording due to CBSA Assessment and Revenue Management \n(CARM) implementation \n Updated general terminology ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": " Amended the WAPTR for the import and export of elephant tusk (ivory) and \nrhinoceros horn \n\n3 \n\nDefinitions \n1. For the purposes of CITES: \na) “animal” means any specimen, whether living or dead, of any species of animal \nthat is listed in one of the CITES appendices, and includes any egg, sperm, tissue \nculture or embryo of any such animal; \nb) “plant” means any specimen, whether living or dead, of any species of plant \nthat is listed in an appendix to CITES, and includes any seed, spore, pollen or \ntissue culture of any such plant. \n2. For the purposes of species imported in contravention of the laws of foreign states \nunder the Wild Animal and Plant Protection and Regulation of International and \nInterprovincial Trade Act (WAPPRIITA): \na) “animal” means any specimen, whether living or dead, of any species of \nanimal, and includes any egg, sperm, tissue culture or embryo of any such \nanimal; \nb) “plant” means any specimen, whether living or dead, of any species of plant, \nand includes any seed, spore, pollen or tissue culture of any such plant. \nGuidelines \n3. The purpose of the Wild Animal and Plant Protection and Regulation of International \nand Interprovincial Trade Act (WAPPRIITA) and the Wild Animal and Plant Trade \nRegulations (WAPTR) is to protect certain species of animals and plants, including \nthose listed in the Convention on International Trade in Endangered Species of Wild \nFauna and Flora (CITES), and to regulate international and interprovincial trade in \nthose species. \n\n4. WAPPRIITA applies to: \n\na) Foreign species whose capture, possession, and export are prohibited or \nregulated by laws in their country of origin; \nb) Wild animal and plant species on the CITES Species List; \nc) Alien species that can endanger Canadian species by way of introduction \ninto Canadian ecosystems (Schedule II of the WAPTR); and, \nd) Canadian species whose capture, possession, transportation, and \nexportation are regulated by provincial or territorial laws. \nThe Convention (CITES) is an international agreement between governments; its \npurpose is to ensure that the international trade of specimens of wild animals and \n\n4 \n\nplants does not threaten their survival. As a Party to CITES, Canada has an \ninternational obligation to regulate the trade in CITES-listed wild animals and plants. \nWAPPRIITA is the legislative vehicle through which Canada meets its obligations \nunder the Convention. \nFor detailed information, consult the Act (WAPPRIITA), Regulations (WAPTR), and \nConvention (CITE). \nCITES appendices \n5. Animals and plants are placed into one of three categories; their placement is made \non the basis of the degree to which the species is considered endangered. These \ncategories are shown as Appendices to the Convention and are listed according to the \nfollowing criteria: \na) Appendix I: species threatened with extinction worldwide that are or may be \naffected by trade; \nb) Appendix II: species not yet threatened with extinction but which could ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "become so if international trade continues without restriction; \nc) Appendix III: Species included in the Appendix at the request of a Party that \nregulates trade in those species and has requested assistance of all other \nCITES Parties in controlling the trade. \nCITES Species List \n6. A list of the species subject to CITES controls and the Appendices under which they \nare listed in the Convention, can be found on the international CITES Secretariat’s \nCITES Species List. \n\n7. Searching the CITES Species List by the scientific name is the most effective \nmethod of determining whether or not a species is protected by CITES. For example, \nyou can find that the common wolf is listed in Appendix II by searching the terms \n“Wolf,” “Grey Wolf,” “Common Wolf” or “Canis lupus”. Using the common name to \nsearch the CITES Species List can be too broad and should be used with caution. For \nexample, “deer” will yield quite a few results, making it hard to pinpoint the specific \nspecies. \nCITES documents \n8. When imported or exported goods are determined to be subject to CITES controls, \nCITES permits or certificates must be presented to a border services officer. These \npermits or certificates must meet the following criteria: \na) the permit is valid and not expired; \n\n5 \n\nb) the permit is an original document; \nNote: All permits must be original documents, except for multiple shipment permits \nfrom the United States for which the importer retains the original and completes \nspecified fields on the photocopy. \nc) the descriptions of goods presented for inspection and provided on the \ncustoms documents match the descriptions on the permit; \nd) the quantities of the goods presented for inspection and provided on the \ncustoms documents do not exceed the quantities specified on the permit; \ne) the document is signed by the appropriate government authority. \n9. All permits (originals and multiple shipment photocopies) are valid only with an \noriginal stamp and signature from the issuing office and/or from a foreign customs \nagency. \nImportation \nImportation requirements for CITES \n10. Subsection 6. (2) of WAPPRIITA prohibits the importation into Canada of any \nanimal or plant, or part or derivative of an animal or plant except in accordance with a \npermit issued pursuant to subsection 10. (1). \n11. The Regulations (WAPTR) specify the species of animals or plants protected by \nCITES and any exemptions to the permit requirements. These exemptions are outlined \nin the Exemptions and special cases section within this D-memo. The following are \ngeneral requirements for the importation of CITES controlled goods: \nAppendix I species \n12. Specimens of animals or plants that are listed in Appendix I to the Convention, and \ntheir parts and derivatives, to be imported into Canada must be accompanied by: \na) a Canadian CITES import permit issued by the Canadian CITES \nManagement Authority; and \nb) a CITES export or re-export permit issued by the exporting country. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Appendix II species \n13. Specimens of animals or plants that are listed in Appendix II to the Convention, and \ntheir parts and derivatives, to be imported into Canada must be accompanied by: \n\n6 \n\na) a CITES export or re-export permit issued by the exporting country. \nAppendix III species \n14. Specimens of animals or plants that are listed in Appendix III to the Convention, \nand their parts and derivatives, to be imported into Canada must be accompanied by: \na) a CITES export or re-export permit issued by the exporting country if the \nspecimen is from a listing nation, or a CITES export; or \nb) re-export permit or a CITES certificate of origin if the specimen is from other \nthan a listing nation. \nPersonal importations \n15. All travellers entering Canada must report all food, plants, animals and related \nproducts, including CITES and WAPPRITTA goods to the CBSA, regardless of whether \nthe goods are exempted or not. \n16. For those travellers with CITES goods arriving by air, the question involving food, \nplant, animal and related products must be completed using the primary inspection \nkiosk (PIK) or the Advanced CBSA Declaration which can be accessed via the \nArriveCAN application. \n17. Travellers must present the goods and any required permits/certificates to the \nborder services officer. \nCommercial importations \n18. Importers or persons in possession, or care and control of the goods are \nresponsible for ensuring that their goods comply with the requirements of all \ngovernment departments and agencies prior to importation into Canada. \n19. All commercial importations must be reported to the CBSA at the first point of \narrival in Canada in accordance with the Memorandum D3 series: Transportation. \nRelease from CBSA control can be obtained by following the release and accounting \nprocedures outlined in the Memorandum D17 series: Accounting and Release \nProcedures. \n20. Under certain conditions, as described in CBSA D3-series memoranda, shipments \nmay be allowed to move inland, in-bond, where formal release procedures will be \nfollowed and compliance with the requirements of other government departments \nverified. \n21. Commercial goods subject to CITES/WAPPRIITA requirements may be released \nelectronically via the Single Window Integrated Import Declaration (IID), by Commercial \nAccounting Declaration, CAD C-Type or paper Release on Minimum Documentation \n(RMD) service options. \n\n7 \n\n22. Documentation submitted to the CBSA must be true, accurate and complete. For \nall wildlife (plants and animals), including CITES goods, it is important to ensure that \ngoods are accurately reported and the exact species are identified. Refer to \nMemorandum D1-4-1: CBSA Invoice Requirements for information on how to describe \ncommodities, including plants and animals and their parts and derivatives, on the \nCanada customs invoice or commercial invoice. \n23. All documents presented for the release of commercial goods will be closely ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "scrutinized for CITES purposes. Where documents indicate that goods are subject to \nCITES controls, the proper permits/certificates must be presented before the goods are \nreleased. \n24. Documents with incomplete or vague descriptions involving goods that are, or \ncould be, made from plants or animals may be rejected pending clarification. If \nnecessary, the goods will be examined. Section 99 of the Customs Act grants the \nauthority for the examination. \n25. Importers and brokers should also be aware that incomplete or missing \ndocumentation may result in delays, refusal or an Administrative Monetary Penalty \n(refer to paragraph 110). \n26. Importers should be aware that goods subject to CITES controls may also be \nsubject to Canadian Food Inspection Agency (CFIA) and to Fisheries and Oceans \nCanada (DFO) import requirements. All CFIA and DFO import requirements must be \nmet before the release of goods is authorized. \n27. The issuance of a CITES permit does not relieve the owner or the importer of the \nobligation to comply with any other relevant federal or provincial, territorial, or municipal \nlegislation or requirements. Refer to Memorandum D19-1-1: Food, Plants, Animals and \nRelated Products for information related to CFIA requirements. For information related \nto DFO requirements, refer to: \n Memorandum D19-8-5: Import Prohibitions and Requirements for \nCommercial Importers of Aquatic Species and for Travellers Under the \nAquatic Invasive Species Regulations \n Customs Notice 21-02: Fisheries and Oceans Canada (DFO)’s Prohibition \non the Importation and Exportation of Shark Fins \nValidation of CITES import permits \n28. The border services officer will validate the permit or certificate by: \na) Stamping the permit/certificate in an appropriate blank space. \nb) Completing all fields in Box 17: “For Customs Use Only” (including stamp and \nhandwritten signature) when a Canadian CITES Import Permit is presented (for \nCITES Appendix I species). \n\n8 \n\nc) Writing the transaction number for commercial entries, or for travellers, writing \nthe accounting document number, in an appropriate blank space (if not already \nprovided). \nNote: The format of the CITES export permit, re-export permit, or certificate from the \ngovernments of the exporting states varies to such a degree that no representative \nsample of these documents is available. In general, the export documents bear the \nCITES logo or are identified as Convention documents. \n29. The original CITES permit or certificate presented to the CBSA will be collected by \nthe CBSA and forwarded to the ECCC CITES Management Authority. \nCustoms bonded warehouse \n30. CITES goods may be stored in a customs bonded warehouse as long as the \nfollowing steps are taken: \na) The goods and CITES permits will be inspected by a border services officer \nat time of import. The original CITES permit is validated, stamped and \ncollected by the CBSA and provided to ECCC as per the instructions in this \nMemorandum. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "b) When the goods enter the warehouse, the importer/broker should ensure \nthat they have a copy of the validated permit as evidence that proper import \nprocedures were followed. When the goods are ex-warehoused, they can \nenter Canadian commerce without any further actions. \nc) If the goods are exported to the United States (U.S.), the broker, or exporter, \nwill have to apply for a CITES re-export permit from ECCC. \nProhibitions of imports of wild animals and plants illegally exported \nfrom foreign states \n31. Under subsection 6. (1) of WAPPRIITA, the importation into Canada of any animal \nor plant that was taken, or any animal or plant, or any part or derivative of an animal or \nplant, that was possessed, distributed or transported in contravention of any law of any \nforeign state is prohibited. Importers are expected to be aware of and abide by foreign \nlaws concerning exportation of wild animals and plants from foreign states. Timber, \nflooring, pulp and paper, and other wood products obtained from sources associated \nwith illegal logging are examples of commodities that may be subject to WAPPRIITA \nimport prohibitions. \n32. Border services officers may detain shipments suspected to be in violation of \nforeign laws and refer them to ECCC. \n\n9 \n\nSingle Window Integrated (SWI) import declaration release \n33. The CBSA has implemented the Single Window Electronic Data Interchange (EDI) \nrelease service option, the Integrated Import Declaration (IID service option 911), as \nthe primary method of obtaining commercial release of regulated goods. \n34. The IID allows for the provision of licence, certificate, permit and other import \ndocumentation information submitted via the Digital Image Functionality and/or as \ndematerialized information. This functionality does not replace the requirement to \npresent the original CITES permits/certificates to a border services officer. \n\n35. CITES and WAPPRIITA requirements are covered under Wildlife Enforcement in \nAppendix B3.3 of Chapter 23 of the CBSA’s Electronic Commerce Client Requirements \nDocument (ECCRD). The ECCRD provides information on technical and system \nrequirements that includes a list of required data elements for all participating \ngovernment agencies (PGAs). \n36. ECCC will receive the IID information at time of release of each shipment of CITES \ndeclared goods. \n37.Please refer to the Single Window Initiative for more information on the Integrated \nImport Declaration. For wildlife enforcement, the CBSA’s Regulated Commodities — \nData Element Matching Criteria Tables list the Harmonized Commodity Description and \nCoding System (HS) codes that do or may contain CITES, WAPPRIITA or WAPTR \nregulated commodities. For any goods that fall within these HS codes, the importer or \ncustoms broker must answer the following compliance statement: \nIndicate whether or not these goods are subject to the Convention on \nInternational Trade in Endangered Species of Wild Fauna and Flora (CITES) as ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "regulated in Canada under the Wild Animal and Plant Protection and Regulation \nof International and Interprovincial Trade Act (WAPPRIITA) or are listed in \nSchedule II of the Wild Animal and Plant Trade Regulations (WAPTR). \n\n38. To answer the compliance statement truthfully, an importer or customs broker \nworking on behalf of an importer must first know the scientific name of each species \n(live, product, derivative) in a shipment. Secondly, each species must be checked \nagainst the CITES Control List and WAPTR Schedule II. If any species fall within these \nlists, or the importer/broker is aware that the species were illegally harvested, taken, \nexported or transported from another country or state, the mandatory compliance \nstatement must be coded as EC17. Otherwise, it is coded as EC18. \nNote: Importers who incorrectly use the EC18 code, indicating that there are no CITES \nor WAPPRIITA or WAPTR regulated species in a shipment, may be subject to CBSA \nand ECCC enforcement measures. \n39. The following guidelines are provided for the submission of the hard copies of \nCITES/WAPPRIITA permits that must be submitted to the CBSA for IID transactions: \n\n10 \n\na) Original CITES/WAPPRIITA permits must be provided to the CBSA \ncommercial office responsible for the port of entry where the goods are \nto be released. \nb) A document (cover letter or lead-sheet) that references the transaction \nnumber and the cargo control number must also accompany the \npermit(s). In order to facilitate entry, importers and brokers should \nprovide these documents before the goods arrive at the port of entry \nwhere the goods are to be released. \nc) For goods that are being released at the first point of arrival in highway \nmode, the permits must be attached to the lead sheet or cargo control \ndocument for presentation to the border services officer. \nd) Failure to follow these instructions will result in the entry being rejected \ndue to a lack of the presence of the hard copy CITES/WAPPRIITA \npermit(s). \nNote: The data element matching criteria tables are not comprehensive for CITES \ngoods. If you are importing goods regulated by CITES/WAPPRIITA that fall outside the \nHS codes matched to the Wildlife Enforcement Program for the IID, please submit a \npaper release via an RMD PAPER (174) or Commercial Accounting Declaration (CAD) \nC-Type entry with the permits attached, instead of an IID. \n40. Importers must not use the 257 or 125 EDI service options for release of any \ngoods that fall within the HS codes on the Regulated Commodities—Data Element \nMatching Criteria Tables for ECCC Wildlife Enforcement, as they may include ECCC \nregulated goods and the importer is responsible for answering the compliance \nstatement referred to above. Importers must also not use the 257 or 125 EDI service \noptions for CITES/WAPPRIITA goods even when they are classified under HS codes \nnot included in the data element matching criteria tables for the Wildlife Enforcement \nProgram. \nPaper release ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "41. For CAD C-Type and RMD paper (release service options 331 and 174, \nrespectively), CITES/WAPPRIITA permits must accompany the release package. The \npre-arrival review system paper service option 117, must not be used to release CITES \nor WAPTR Schedule II goods. Submission of CAD Type C and RMD paper release \ndocumentation for CITES goods via the electronic (E) longroom release process is not \npermitted as CITES permits must be presented in person. \nExportation \nExport requirements for CITES goods \n42. Subsection 6. (2) of WAPPRIITA prohibits the export of CITES controlled species \nwithout the proper permits. \n\n11 \n\n43. A CITES export permit or re-export certificate issued by Canada is required for \nthe export of Appendix I, II and III species. \nPresenting goods for export \n44. All goods subject to CITES controls must be presented to the CBSA along with the \nproper permits or certificates before the goods can be lawfully exported from Canada. \n45. As with any other goods, when exporting CITES goods from Canada, an export \ndeclaration may also be required. \n46. There are 2 methods currently available to submit export declarations: \n Canadian Export Reporting System (CERS) (recommended) \n G7 Electronic Data Interchange Export Reporting (G7-EDI) \n47. The exporter must complete and present a printed copy of their export declaration \nand any applicable permits/certificates/licence to the CBSA at the place specified on \nthe permit authorizing the exportation. If no place is specified in the permit, the exporter \nmust present these documents at the export reporting office located closest to the \nplace of exit of the goods from Canada. \n48. When reviewing documents relating to shipments for export, border services \nofficers will examine documents for CITES purposes. When documents indicate that \ngoods are subject to CITES controls, the goods, the proper permits and a copy of the \nexport declaration (if required) must be presented before the goods are allowed to be \nexported. Two original copies of the Canadian CITES export permit must be presented \nto the border services officer. For appendices I, II and III species, only a CITES export \npermit or re-export certificate issued by ECCC, DFO, or a provincial/territorial authority \nwill be accepted. \nCommercial export to the United States \n49. When exporting CITES goods to the United States (this does not include CITES \ngoods transiting through the United States for export to another country): \na) an export declaration is not required; \nb) however, exporters must provide the required CITES permits/certificates and \nthe goods within the timeframes by mode of transportation (refer to the \nTimeframes section in Memorandum D20-1-1: Exporter Reporting), at the \nplace specified in the permit authorizing the exportation, or if no place is \nspecified in that permit, at the export reporting office located closest to the \nplace of exit of the goods from Canada. \n\n12 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 9)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Commercial export to countries other than the United States \n50. When exporting CITES goods to countries other than the United States: \na) an export declaration is required; \nb) exporters must provide the printout of the electronic declaration (example: \nCanadian Export Reporting System) along with the required CITES \npermits/certificates and the goods within the time frames by mode of \ntransportation (refer to the Timeframes section in Memorandum D20-1-1: \nExporter Reporting) at the place specified in the permit authorizing the \nexportation, or if no place is specified in that permit, at the export reporting office \nlocated closest to the place of exit of the goods from Canada. \n the export permit number must be quoted on the export declaration in \nthe proper field \n\nNote: Please refer to Memorandum D20-1-1: Exporter Reporting for further details. \nCITES export documents permit validation \n51. Where goods for export are determined to be subject to CITES controls and CITES \npermits or certificates are presented, the documents will be processed in the following \nmanner: \na) Border services officers will check the description and quantity on the CITES \npermit against that described on export documents and the contents of the \nshipment. The quantities of the goods presented for inspection and provided on the \ncustoms documents cannot exceed the quantities specified on the permit. The \nCITES permits must be originals. \nb) Border services officers will ensure the validity of the CITES permit by verifying \nthe effective date and expiry date. \n52. To validate the permits a border services officer must complete all fields of Box 17, \n“For Customs Use Only” as follows: \n the total number of shipping containers; \n the bill of lading or air waybill number (when available); \n the name of the port of export, the date of export, and the total number or \nquantity of each type of specimen or product authorized in blocks A, B or C \nthat is actually exported. Note that the port and date of export are identified \nwithin the CBSA stamp; \n adding stamp and handwritten signature to the permit; \n One of the originals of the permit must be retained and forwarded to \n The other original must be left with the shipment for presentation to customs \nofficials at the country of destination. \n\n13 \n\nNote: The CITES permit is valid only if endorsed by the CBSA. If the permit is not \nproperly validated by the CBSA, officials in the country of destination may detain, \nrefuse and/or seize a shipment containing CITES goods. \nCITES goods exported by mail (postal) \n53. Exporters must report all CITES goods, along with the accompanying CITES \npermits/certificates being exported by mail, to the CBSA. Border services officers must \ninspect the goods and validate the CITES permit prior to the mailing of the goods. As \nthere are no border services officers at Canada Post offices to validate permits, ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 10)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "exporters cannot directly mail CITES goods, even if the goods have been inspected by \nthe CBSA at a different office. An option is to hire the services of a customs service \nprovider whose responsibility it is to present the goods, the CITES permit and the copy \nof the export declaration (if required), to the CBSA for inspection. The customs service \nprovider will then proceed with mailing the CITES goods on behalf of the exporter. \nAnother option for certain commodities is to apply to ECCC to participate in the Trusted \nExporter Program for Postal. \nCITES trusted exporters (postal) \n54. ECCC has implemented a trusted exporter program for certain Canadian \ncompanies exporting goods to the U.S. by post, that are subject to CITES and are \nspecies of low conservation risk. \n55. Exporters must apply to ECCC for approval to participate in the program. \n56. In order to participate in the program, clients will be required to sign a formal \ndeclaration attesting that under no circumstances will they alter the goods contained in \na parcel after CBSA permit validation has occurred. \n\n57. ECCC will validate the declaration letter by stamp and signature, which represents \nECCC’s approval for the exporter to participate in the program. Failure to abide by \nthese conditions will result in the exporter’s removal from the program and may result \nin enforcement action by ECCC. \n\n58. Prior to export, clients are required to proceed to the nearest CBSA designated \nexport reporting office located, closest to the place of exit where they are to present \nthe goods, the permit(s) and a copy of the declaration letter to the CBSA for inspection. \n\n59. If all is in order, the CBSA will validate the CITES permit(s) and then allow the \nclient to leave with the goods and a validated copy of the CITES permit(s) for mailing at \na Canada Post Office. \n\n60. CITES trusted exporters are exempt from the requirement to use a customs \nservice provider /broker. \n\n14 \n\nCITES goods exported using a courier company \n61. All CITES goods being exported by courier must be presented along with the \naccompanying CITES permits/certificates and a copy of the export declaration (if \nrequired to the CBSA. Border services officers must inspect the shipment and validate \nthe CITES permit prior to export. Exporters must advise the courier company of the \npresence of CITES goods in the shipment and verify that the courier company will \nsubmit a copy of the export declaration, the CITES permit and the CITES goods to the \nCBSA for validation. \n62. If there are any doubts or suspicions that a shipment contains goods that are \nsubject to CITES control, border services officers may examine the shipment under the \nauthority of paragraphs 99.(1) (c) and (e) of the Customs Act. \nExport permits for artificially propagated plants \n63. The headquarters office of ECCC, Canadian Wildlife Service, is responsible for the \nissuance of all CITES export permits for shipments of artificially propagated plants ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 11)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "being exported to any country. A CITES export permit with inventory is required for the \nexport of artificially propagated plants. The procedures are as follows: \nMultiple-use CITES export permits for artificially propagated plants \na) The permits will be issued in whatever numbers of originals are needed in order \nto export all shipments from a nursery within six months. Originals are to be \npresented to foreign customs, while photocopies of the original are left with the \nCBSA. Both the original and the photocopy are to be endorsed by the CBSA. \nMultiple-use CITES export permits for cultivated American ginseng \nb) With respect to American ginseng grown in Canada, the same multiple-use \nCITES export permit procedures are used. \nc) Ginseng stickers are used for small quantities (4.5 kg or less) that are exported \nfor personal use and carried by the traveling individual on their person or in their \nluggage. The sticker has a reference to the CITES permit issued and its expiry \ndate. The remaining fields of the sticker are filled out by the user – Block (e.g. A, B, \nC. referring to the corresponding Block on the CITES permit), Specimen (e.g. root, \npowder), Quantity (which must not exceed 4.5 kg), Destination Country and \nShipment Date (which must not be later than the permit expiry date). \nNote: American ginseng with stickers cannot be mailed or sent by courier. \nRegular CITES export and re-export permits \nd) This form will be used to export artificially propagated plants in cases where \nthere is a single shipment. \n\n15 \n\ne) These permits will be issued by ECCC. Two original permits will be presented to \na border services officer for validation and one of the originals is to be returned to \nECCC. \nWAPTR and provincial/territorial export requirements \n64. Under the provisions of Section 8 of WAPTR, the exportation from Canada of \nanimal and plant species that are subject to provincial and territorial export \nrequirements are prohibited, except when accompanied by an export permit or \ncertificate issued by an appropriate provincial or territorial authority of the province or \nterritory in which the species was taken. If in doubt about provincial or territorial \nrequirements for the exportation of plants and animals and their parts and derivatives, \ncontact provincial/territorial authorities or the appropriate ECCC office. \nNote: This section applies to species that are not controlled under CITES. If the \nspecies are CITES-listed, they are subject to the WAPPRIITA export requirements \noutlined in paragraphs 42 to 48 above. \nExemptions and special cases \n65. In accordance with the sections in WAPTR concerning personal and household \neffects, border services officers are allowed to release, without a CITES permit, \npersonal effects, including certain tourist souvenirs and household effects as long as \nthey are declared to the CBSA and meet all applicable CFIA requirements; all of these \ngoods must be for personal use only. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 12)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "66. In order to facilitate entry, it is recommended that travellers carry documentation to \nsupport that items qualify for an exemption (e.g., proof of inheritance, receipt from the \ncountry of origin). \nNote: Items containing or made with elephant tusk (ivory) or rhinoceros horn do not \nqualify for the personal or household effect exemptions. \nPersonal effects \n67. With the exception of live animals, a CITES permit will not be required for goods \nlisted on the CITES Control List as Appendix I, II or III, that at the time of import or \nexport, are part of an individual's clothing or accessories or are contained in an \nindividual's personal baggage, and that the person has owned and possessed in their \nordinary country of residence. An individual must not sell or dispose of the CITES-\ncontrolled item within 90 days after the date on which the exemption is claimed. \n68. Reference to products made from plants and animals that do not require CITES \npermits, when imported as personal effects, as well as exclusions from this exemption \ncan be found on ECCC website. \n69. The personal effects exemption does not apply to: \n\n16 \n\na) live animals and plants; \nb) elephant tusk (ivory) and rhinoceros horn (raw or worked) \nc) hunting trophies; \nd) species listed in Appendix I of CITES; \ne) injurious species requiring an import permit listed under Schedule II of \nWAPTR; \nf) species that are listed as endangered or threatened in Canada under \nSchedule III of WAPTR; \ng) sturgeon caviar (more than 250 grams); \nh) items imported or exported for commercial purposes. \nExemption examples for personal effects \n70. A person from an African country visiting Canada with a traditional leopard fur hat \n(Appendix I); a U.S. resident crossing the border with a pair of python skin boots \n(Appendix II); a European citizen visiting Canada wearing a Lynx fur coat (Appendix II). \nTourist souvenirs \n71. A CITES export permit (from the country visited) is not required for residents of \nCanada returning from a trip outside the country with souvenirs of CITES Appendix II \nor III species, if imported in their accompanying baggage or as part of their clothing or \naccessories. However, tourists are still advised to check with the CITES authority of the \nexporting country, which may have its own requirements with respect to what wild \nanimals and plants may or may not be taken out of the country by tourists. \nNote: Live animals, live plants, Appendix I species and other species requiring an \nimport permit (Schedule II of WAPTR) still require all appropriate CITES or import \npermits. \n72. The tourist souvenir exemption does not apply to: \na) live animals and plants; \nb) elephant tusk (ivory) and rhinoceros horn (raw or worked) \nc) hunting trophies; \nd) species listed in Appendix I of CITES; \ne) injurious species requiring an import permit listed under Schedule II of \nWAPTR; \nf) species that are listed as endangered or threatened in Canada under \nSchedule III of WAPTR; ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 13)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "g) sturgeon caviar (more than 250 grams); \nh) items imported or exported for commercial purposes. \n\n17 \n\nExemption examples for tourist souvenirs \n73. The following is a non-exhaustive list of products made from Appendix I species \nthat must never be exempted as tourist souvenirs: \na) shahtoosh shawls; \nb) whale bone carvings and teeth (of Appendix I species); \nc) cat skins, teeth, and claws (of Appendix I species); \nd) elephant ivory carvings, jewellery, chopsticks, etc., and elephant leather \nproducts (from populations other than Botswana, Namibia, South Africa and \nZimbabwe); \ne) rhinoceros horn carvings; \nf) primate (monkeys and apes) products such as skins, skulls, and hands; \ng) sea turtle shells and tortoise shell products including oils, jewellery, and \nornamental items; sea turtle meat, soup, and leather products such as \npurses, wallets, and belts; and \nh) traditional medicines containing tiger, rhino, and other Appendix I species \nparts or derivatives. \nHousehold effects \n74. A CITES permit is not required for the following goods, provided that the goods are \nnot intended for commercial purposes. An individual may not sell or dispose of the \ngoods within 90 days after the date on which the exemption is claimed. \na) Moving to or from Canada: Goods listed on the CITES Control List (except \nlive animals) that an individual has owned and possessed in their ordinary \ncountry of residence and that form part of their household belongings, which are \nbeing shipped to or from Canada to their new residence. \nb) Inheritance: Goods listed on the CITES Control List (except live animals) that \nform part of an inheritance from an estate that are being imported into, or \nexported from Canada. \nElephant tusk (ivory) and rhinoceros horn \n75. Raw elephant tusk (ivory) and raw rhinoceros horn are prohibited from being \nimported into or exported from Canada, unless the proper permits are obtained, which \nwill be issued only for specimens destined for a museum or zoo, used in scientific \nresearch, or used in support of law enforcement activities. \n\n18 \n\n76. Raw elephant tusk (ivory) and rhinoceros horn includes the whole tusk or horn, \npolished or unpolished and in any form, cut pieces, polished or unpolished and \nchanged from its original form, except for ‘worked’ elephant tusk (ivory) or rhinoceros \nhorn. \n77. Permits are also required for the import and export of all items of worked elephant \ntusk (ivory) or worked rhinoceros horn, including those that are personal effects or \nhousehold effects. \n78. Worked elephant tusk or rhinoceros horn has been carved, shaped or processed, \neither fully or partially. This does not include whole tusks or horns in any form, except \nwhere the whole surface has been carved. This includes, but is not limited to, items \nsuch as musical instruments, jewelry, game pieces, cutlery handles and sculptures. \n79. A permit for the import or export of raw elephant ivory or rhinoceros horn or the ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf14",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 14)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "import and export of all worked elephant tusk (ivory) or rhinoceros horn items will be \nissued under subsection 10(1) of WAPPRIITA. \n80. Hunting trophies that are or contain raw elephant tusk (ivory) or rhinoceros horn are \nprohibited from importation into and exportation from Canada. Import/export permits \nwill no longer be issued for these items, regardless of when they were hunted or \nobtained. \n81. Exhibitions or musicians travelling to Canada with a CITES Travelling Exhibition \nCertificate or CITES Musical Instrument Certificate will also need a Canadian certificate \nto allow entry into Canada. \n82. ECCC’s restrictions on the import and export of elephant ivory and rhinoceros horn \nhave been implemented via amendments to the Wild Animal and Plant Trade \nRegulations (WAPTR) by adding the following elephant tusk and rhinoceros sections \n12.1, 12.2, and 12.3. \nUnited States (U.S.) and Canadian hunters in Canada \n83. Individuals who are residents of Canada and the U.S. and are entering or leaving \nCanada may claim exemptions for CITES permit requirements for black bear and \nSandhill crane hunting trophies if the following conditions are met: \na) for black bears the trophy consists of the hide or hide with paws and claws \nattached and/or skull and meat; for Sandhill cranes the trophy consists of the \ncarcass and meat (all organs are excluded for both species); \nb) the trophy is part of the individual's accompanying baggage; and \nc) it was acquired and possessed through legal hunting in Canada or the U.S. \n\n19 \n\nNote: All other permits, certificates, or licences still apply and must be presented to the \nCBSA at the border, as required. \nEagle feathers and other items for Indigenous religious or ceremonial \npurposes \n84. Many items being imported, such as eagle feathers may belong to species that are \nregulated under CITES. Ceremonial objects, including clothing, which contain parts \nfrom North American wildlife species may enter Canada without a CITES permit (goods \nlisted in Appendix I, II or III of the Convention) if at the time of import or export, are part \nof an individual’s clothing or accessories or are contained in an individual’s personal \nbaggage. The person must have owned and possessed the items in their country of \nresidence. Such items must also meet CFIA requirements as outlined in CFIA’s \nAutomated Import Reference System (AIRS). \n85. These permit exemptions do not apply to commercial importations. \nPre-convention goods \n86. This refers to endangered species acquired before the Convention entered into \nforce in Canada on July 3, 1975, or any goods manufactured from an endangered \nspecies before that date (e.g., big game trophies that predate CITES). Canada does \nnot provide a permit exemption for pre-convention goods; all CITES requirements must \nbe met. Border services officers will refer such matters to ECCC. The goods will be \ndetained in the normal manner. \nDiplomats and persons of special status ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf15",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 15)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "87. All importations of CITES controlled commodities (including live animals and live \nplants) are subject to the requirements outlined in this memorandum regardless of any \ndiplomatic immunity or privilege extended to the person importing the goods. \nInjurious species (Schedule II WAPTR) \n88. Species listed in Schedule II of WAPTR require an import permit issued by ECCC \nto enter Canada. This permit is required in addition to any necessary CITES permits. \n89. Effective May 31, 2017, salamanders (Caudata) were added to Schedule II and are \nprohibited from entering Canada unless accompanied by a permit to import injurious \nwildlife, issued by ECCC. Import permits for salamanders can be obtained by \ncontacting ECCC’s CITES Permitting Office at ec.cites.ec@canada.ca. \n\"Salamanders” means all species of the Order Caudata, which is in the Class \nAmphibia (amphibians), and includes axolotls, newts, mudpuppies, waterdogs, \nhellbenders, olm, ensatinas, sirens, amphiumas, and all other types of salamanders, \nwhether live or dead. \n\n20 \n\n90. Live salamanders are to be reported to the Canada Border Services Agency \n(CBSA) under the Harmonized System (HS) Code for live amphibians (HS: \n0106.90.00.20). \nCanadian endangered and threatened species subject to CITES \n91. Schedule III of WAPTR contains a list of the CITES species recognized as \nendangered or threatened in Canada. Specimens or products from these species are \nexcluded from any CITES permit exemptions. \nLive animals \n92. Personal pets (on the CITES Species List) travelling with their owners require a \nCITES permit to cross the border. travelling with species of pets protected by CITES is \na Certificate of Ownership (aka Pet Passport) by ECCC. Foreign travellers may also \nhave Certificates of Ownership issued by their CITES authorities for their pets. This \nenables tracking of the movement of pets during the validity period of the Certificate \n(valid for 3 years). Upon exit from a country, the export side of the record sheet will be \nstamped. Upon entry into a country, the import side of the record sheet will be \nstamped. Additional pages on a Cross-Border Movement Record Sheet may be \nrequired along with the Certificate of Ownership. \nNote: The Certificate of Ownership (Pet Passport) is not implemented and/or \nrecognized by all CITES Parties. In these cases, normal CITES permit requirements as \noutlined above apply. \n93. Importers must ensure that the proper welfare of any live animals is \nmaintained. This applies to importation of animals for personal use and for \ncommercial purposes. Importers must ensure live animals are transported in \naccordance with both the Health of Animals Act and Regulations and the CITES \nguidelines for transport and preparation of shipment of live animals. \nNote: The importation of live animals without required documentation or authorization \nto import and without appropriate CBSA facilities to detain/hold the animals for ECCC ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf16",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 16)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "examination will be refused entry into Canada. \nMusical instruments \n94. Instruments made of CITES species (on the CITES Species List), travelling with \ntheir owners, may require CITES permits to cross the border (e.g., bagpipes with ivory \ncomponents). Canadians travelling with instruments made with species protected by \nCITES may be issued a Temporary Movement Certificate (aka Musical Instrument \nCertificate) by ECCC. Foreign musicians may also have a Musical Instrument \nCertificate issued by their CITES authorities for their instruments. This enables tracking \nof the movement of these instruments during the validity period of the Certificate (valid \nfor three [3] years). Upon exit from a country, the export side of the record sheet will be \nstamped. Upon entry into a country, the import side of the record sheet will be \n\n21 \n\nstamped. Additional pages on a Cross-border Movement Record Sheet may be \nrequired along with the Musical Instrument Certificate. \n95. For individuals travelling with musical instruments and/or musical ensembles \n(orchestras, piping bands, etc) made of worked elephant ivory/ rhinoceros horn: \n\n Import: Musical instrument certificate issued by the CITES authority of the \nmusician’s/ensemble’s home country AND a Canadian Temporary Import and \nExport Certificate (TIEC) . Canadian residents/ensembles with a Temporary \nMovements Certificate for their instrument(s) do not require a TIEC to enter \nCanada. \n\n Export for Canadian resident/ensembles: A Canadian CITES export permit or a \nCanadian CITES Temporary Movement Certificate (multi-use import/export \npermit), allowing musicians/ensembles to travel abroad and return with their \ninstrument(s) (only available to Canadian residents/ensembles). \n\n Export for foreign resident/ensembles: Musical instrument certificate issued by \nthe CITES authority of the musician’s/ensemble’s home country AND a \nCanadian TIEC. \n\nNote: The Musical Instrument Certificate is not implemented and/or recognized by all \nCITES Parties. In these cases, normal CITES permit requirements, as outlined above, \napply. \n96.The Musical Instrument Certificate could also be held by an orchestra or musical \nensemble which is responsible for a large number of instruments. \nTravelling exhibitions \n97. Exhibits made with species of CITES species (on the CITES Species List) travelling \non tour may require CITES permits to cross the border (e.g., museum or gallery \nexhibits). Canadian museums or galleries sending exhibits across the world with items \nmade with species protected by CITES may be issued a Temporary Movement \nCertificate (aka Travelling Exhibition Certificate) by ECCC. Foreign institutions may \nalso have Travelling Exhibition Certificate issued by their CITES authorities for their \nexhibits. This enables tracking of the movement of these exhibits during the validity \nperiod of the Certificate (valid for 3 years). Upon exit from a country, the export side of ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf17",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 17)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "the record sheet will be stamped. Upon entry into a country, the import side of the \nrecord sheet will be stamped. Additional pages on a Cross-border Movement Record \nSheet may be required along with the Travelling Exhibition Certificate. \n98. For travelling exhibitions that may have exhibits that include worked elephant tusk \n(ivory) or rhinoceros horn: \n Import (from foreign institutions): Travelling exhibition certificate issued by the \nCITES authority of the institutions home country and a Canadian Temporary \nImport and Export Certificate (TIEC). When a Canadian TIEC is presented at the \n\n22 \n\nborder, BSOs will compare the information with the information on the Traveling \nexhibition certificate. \n Export (from Canadian institutions): A Canadian CITES export permit or a \nCanadian CITES Temporary Movement Certificate (multi-use import/export \npermit) allowing the exhibit to leave Canada and return. \n Export (from foreign institution): Travelling exhibition certificate issued by the \nCITES authority of the institution home country AND a Canadian TIEC. \n\nNote: The Travelling Exhibition Certificate is not implemented and/or recognized by all \nCITES Parties. In these cases, normal CITES permit requirements as outlined above \napply. \nScientific exchanges \n99. Scientific institutions in Canada and other countries may be registered with CITES \nto facilitate exchanges of scientific material. These registered institutions may use \nScientific Certificates to send their specimens of CITES species (on the CITES Species \nList). The Scientific Certificate issued to the exporting institution is the only CITES \ndocument required. In the case of a specimen of Appendix I species imported into \nCanada, there is no additional Canadian CITES permit required, only the Scientific \nCertificate issued to the exporting institution is needed. The Scientific Certificate may \nlook quite similar to either a standard CITES permit or it might be a form of sticker. In \nCanada, the Scientific Certificate appears very similar to a standard CITES permit. \nPlant welfare \n100. Importers must ensure that the proper welfare of live plants is maintained. In this \nregard, exotic plants such as cacti and orchids are extremely sensitive to cold weather. \nTropical plants tend to be sensitive to direct sunlight. All plants are sensitive to any \nchange in their natural environment and their welfare is in jeopardy if their environment \nis not properly maintained. \nEnforcement and administration \n101. CBSA border services officers are responsible for reviewing the import \ndeclaration, conducting inspections, and validating CITES permits and certificates with \nthe CITES goods. \nBorder services officers will take the original CITES permit presented by the \ncustoms broker or importer and forward the permit to ECCC. This is the means \nby which CITES management authorities monitor the import and export of CITES \nspecies. \nDetention of personal imports \n\n23 \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf18",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 18)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "102. When it is suspected that imported goods are without the required permits or \ncertificates, they are detained under the provisions of section 101 of the Customs Act. \nECCC will be contacted and advised that there are goods waiting for their \ninspection/identification. \n103. Detained goods imported by a traveller are documented on Forms BSF156, Food, \nPlant and Animal Interception Receipt and the BSF241, Non-Monetary General \nReceipt. The traveller is given the original copy of both forms. Travellers will receive an \nECCC Inspection Report confirming the requirements that they must meet to import \ntheir goods into Canada. \n104. Travellers will be advised that they have 70 days in which to obtain release of the \ngoods if detained under the Customs Act and 90 days to obtain release of the goods if \ndetained under WAPPRIITA; otherwise the goods, if held by the CBSA, will be forfeited \nunder the Customs Act and transferred into the custody of ECCC. \n105. If duties are owing on the detained goods, a note to this effect will be made on \nForm BSF241 that is attached to or placed with the goods so that when the required \npermits are obtained, these duties may be collected and the goods released. Similarly, \nin cases where the duties have already been paid before the goods were detained, a \ncopy of the accounting document will be placed with the goods so that the duties may \nbe refunded, in the event that the goods are forfeited and subsequently destroyed or \nexported. If goods are abandoned to the Crown (as opposed to being detained), duties \nmay be refunded or processed for a refund at the time of their abandonment. \nNote: Duties are not refunded on detained goods that are forfeited until it is confirmed \nby ECCC that it will not release the goods to the person. \nDetention of commercial goods \n106. The same legislation apply as outlined above for travellers. In the case of \ncommercial goods that are detained for CITES purposes, Form K26, Notice of \nDetention is issued and the accounting package presented for release of the goods is \nrejected. The Form K26 in this instance will be referenced with the cargo control \ndocument number. If the goods are held for ECCC inspection, a BSF241 will also be \nissued. \n107. If the goods detained for CITES purposes make up only part of a shipment, they \nmay be separated from the shipment through a Cargo Control Abstract (Form A10) \nprocess. An abstract must be prepared for each portion of the shipment requiring \nseparate acquittal. The entire quantity shown on the carrier's original cargo control \ndocument must be accounted for on the Cargo Control Abstract. \nDetention of goods for export \n108. When goods are tendered for export but are without the required export permits or \ncertificates, they may be detained under the authority of section 101 of the Customs \nAct using Form K26, Notice of Detention. In the case of shipments by commercial ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf19",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 19)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "carrier, a \"detention sticker\" is to be affixed to the shipment. Border services officers \n\n24 \n\nwill contact the appropriate ECCC office because there is a potential infraction for \ntrying to export without a CITES permit (WAPPRIITA 6.(2)). Exporters will be advised \nto contact the appropriate ECCC office. \nDetention of live animals \n109. Shipments of live animals that have permits but are difficult to identify or are not \naccompanied by the appropriate permits or certificates may be detained by the CBSA, \nand referred to the appropriate ECCC office for further inspection. \n110. In certain instances (i.e., welfare of animals is in jeopardy), some animals may \nhave to be released to the importer temporarily. For commercial use, they will be held \non a Temporary Importation Form (BSF865) prepared and submitted through the \nCARM Client Portal. The importer must include a printed version of the BSF865 as \npart of release package (replacing existing paper E29B) presented to a Border \nServices Officer prior to release. Non-commercial temporary importations will be \ndocumented on a Temporary Admission Permit, (Form E29B), for a period not \nexceeding 30 days (refer to Memorandum D8-1-4: Administrative Procedures Related \nto Form E29B, Temporary Admission Permit for further information on temporary \nimportations). \n111. In the case of an export shipment, the exporter should be requested to terminate \nthe export movement and to return the animals to more appropriate quarters pending \nthe acquisition of the proper permits. \nAnimal welfare \n112. Importers must ensure that the proper welfare of any live animals is maintained. \nThis applies to importation of animals for personal use and for commercial purposes. \nImporters must ensure live animals are transported in accordance with both the Health \nof Animals Act and Regulations and the CITES guidelines for transport and preparation \nof shipment of live animals. \n113. In the event that a shipment arrives containing sick, injured, dead or dying CITES \nanimals, or the animals appear to be suffering from abuse or neglect and/or a border \nservices suspects inhumane transport of imported live CITES-controlled animals, both \nthe nearest CFIA veterinarian and ECCC will be notified immediately by the CBSA. \nFollow-up action may be taken by the CFIA and/or ECCC. \nAlteration of detained goods (removal of protected parts) \n114. The removal of a protected part may be considered in the following \ncircumstances: \na) the part is not essential to the use or integrity of the item; \nb) the owner requests the removal and the item is not required as evidence in a \nprosecution; \n\n25 \n\nc) the item is valuable and the owner can replace the removed part with an \nalternative; and \nd) the owner agrees to bear the cost of the removal. \n115. In general, parts coming from protected species will not be removed from \ndetained/seized items if: \na) doing so greatly reduces the value or alters the nature of the item; ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf20",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 20)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "b) the item has little commercial value; \nc) a specialist is required to remove the part; and \nd) the item is required as evidence in a prosecution. \n116. At the request of the owner, an ECCC officer may authorize removal of a \nprotected part, at the owner's expense. The CBSA border services officer or ECCC \nofficer who detained the goods will return the item without the protected part to the \nowner. The removal of the protected part does not release the individual from further \nlegal action by ECCC. \nForfeiture \n117. Forfeiture to the Crown automatically occurs 70 days after the date of notification \nof detention by the CBSA or 90 days after the date of the notification of detention if \nECCC takes possession of the goods. \nDisposition \n118. When goods have been detained by the CBSA pursuant to section 101 of \nthe Customs Act and these goods remain unclaimed after 70 days (exclusive of goods \ndetained for export purposes), or when goods have been abandoned to the Crown, \nthey will be transferred into the custody of ECCC as goods unsuitable for sale. Under \nno circumstances are goods detained for CITES purposes disposed of by public \nauction. Under the authority of WAPPRIITA, goods subject to CITES that are seized for \na contravention of the Customs Act will also to be transferred into the custody of ECCC \nas goods unsuitable for sale. \nPenalty provisions \n119. The penalty provisions of WAPPRIITA also cover subsequent offences, continuing \noffences, additional fines, and orders of court. ECCC officers are responsible for the \nenforcement of penalty procedures under WAPPRIITA. Border services officers have \nnot been designated under WAPPRIITA and therefore have no authority to seize \ngoods on behalf of ECCC. Nevertheless, seizures for infractions, such as smuggling \nand misdescription, under the Customs Act can apply to CITES controlled goods. \n\n26 \n\n120. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to \nimpose monetary penalties for non-compliance with the Customs Act, the Customs \nTariff and the Regulations under these Acts, as well as contraventions of the terms and \nconditions of licensing agreements and undertakings. If prescribed documentation has \nnot been presented to the CBSA with the release request, a penalty may be issued by \nthe CBSA for not providing required permits or information before the goods are \nreleased. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty \nSystem for details. \nLegislation \nWAPPRIITA and WAPTR provide the legislative and regulatory authority for CITES \ncontrols in Canada. The following sections of WAPPRIITA and WAPTR are applicable \nto border enforcement by the CBSA: \nProhibitions under WAPPRIITA \nSubsection 6. (1):No person shall import into Canada any animal or plant that was \ntaken, or any animal or plant, or any part or derivative of an animal or plant, that was \npossessed, distributed or transported in contravention of any law of any foreign state. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf21",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 21)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Subsection 6. (2):Subject to the regulations, no person shall, except under and in \naccordance with a permit issued pursuant to subsection 10(1), import into Canada or \nexport from Canada any animal or plant, or any part or derivative of an animal or plant. \nNote: WAPPRIITA and the related Regulations establish Environment Canada's own \npermit system for animals and plants protected by CITES. The Regulations specify the \nspecies of animals and plants protected by the Act and any exemptions to the permit \nrequirements. \nParagraph 8 (a): \n8. Subject to the regulations, no person shall knowingly possess an animal or plant, or \nany part or derivative of an animal or plant, \n(a) that has been imported or transported in contravention of this Act. \nIssuance of permits under WAPPRIITA \nSubsection 10. (1): The Minister may, on application and on such terms and conditions \nas the Minister thinks fit, issue a permit authorizing the importation, exportation or \ninterprovincial transportation of an animal or plant, or any part or derivative of an \nanimal or plant. \n\n27 \n\nDetention of controlled goods under WAPPRIITA \nSection 13: Anything that has been imported into or is about to be exported from \nCanada, or has been transported, or is about to be transported, from a province to \nanother province, may be detained by an officer until the officer is satisfied that the \nthing has been dealt with in accordance with this Act and the regulations. \nOffence and punishment under WAPPRIITA \nSubsections 22. (1) and 22. (3): \n22. (1) Every person who contravenes a provision of this Act or the regulations: \n(a) is guilty of an offence punishable on summary conviction and is liable \n(i) in the case of a person that is a corporation, to a fine not \nexceeding fifty thousand dollars, and \n(ii) in the case of a person other than a person referred to in \nsubparagraph (i), to a fine not exceeding twenty-five thousand \ndollars or to imprisonment for a term not exceeding six months, \nor to both; or \n(b) is guilty of an indictable offence and is liable \n(i) in the case of a person that is a corporation, to a fine not \nexceeding three hundred thousand dollars, and \n(ii) in the case of a person other than a person referred to in \nsubparagraph (i), to a fine not exceeding one hundred and fifty \nthousand dollars or to imprisonment for a term not exceeding \nfive years, or to both. \n22. (3) Notwithstanding subsection (1), any fine imposed on a conviction for an offence \ninvolving more than one animal or plant, or part or derivative of an animal or plant, may \nbe computed in respect of each animal, plant, part or derivative as though it had been \nthe subject of a separate complaint or information and the fine imposed shall then be \nthe sum payable in the aggregate as a result of that computation. \nExportation of plants and animals subject to provincial controls \nunder WAPTR \nSubsection 8. (1): This section applies only in respect of animals and plants that are ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf22",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 22)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "not listed as “fauna” or “flora” in any appendix to the Convention. \n\n28 \n\nSubsection 8. (2): A person who exports from Canada an animal or plant to which this \nsection applies, or any part or derivative of any such animal or plant, is exempted from \nholding a permit issued under subsection 10. (1) of the Act where the thing being \nexported is transported out of a province that does not prohibit such transportation and \nthat: \n(a) allows such transportation only if the person has obtained a permit or \ncertificate issued by a competent authority in the province that authorizes \nsuch transportation; or \n(b) does not require provincial authorization for such transportation. \nCustoms Act \nWAPPRIITA is enforced by the CBSA on behalf of Environment Canada under the \nprovisions of the Customs Act as follows: \nObligation to provide accurate information \nSubsection 7.1: Any information provided to an officer in the administration or \nenforcement of this Act, the Customs Tariff or the Special Import Measures Act or \nunder any other Act of Parliament that prohibits, controls, or regulates the importation \nor exportation of goods, shall be true, accurate and complete. \nNote: Border services officers can reject any transaction and request more specific \ninformation, such as the scientific names of any plant and animal species, if the \ninformation provided at the time of import or export is not true, accurate and complete \n(i.e., if only common names are provided). \nExamination of goods \nSubsection 99. (1):An officer may: \n (a) at any time up to the time of release, examine any goods that have been \nimported and open or cause to be opened any package or container of \nimported goods and take samples of imported goods in reasonable amounts; \n (c) at any time up to the time of exportation, examine any goods that have been \nreported under section 95 and open or cause to be opened any package or \ncontainer of such goods and take samples of such goods in reasonable \namounts; \n (e) where the officer suspects on reasonable grounds that this Act or the \nRegulations or any other Act of Parliament administered or enforced by him or \nany regulations thereunder have been or might be contravened in respect of \nany goods, examine the goods and open or cause to be opened any package \nor container thereof; \n\n29 \n\nNote: Border services officers can examine any goods, open any package, or \ncontainer and search any conveyance where they have reasonable grounds to suspect \nthat any acts or regulations administered or enforced by them have been or might be \ncontravened. \nDetention of controlled goods \nSection 101: Goods that have been imported or are about to be exported may be \ndetained by an officer until he is satisfied that the goods have been dealt with in \naccordance with this Act, and any other Act of Parliament that prohibits, controls or \nregulates the importation or exportation of goods, and any regulations made \nthereunder. \nReferences ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-1-pdf23",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-1",
+    "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 23)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information: \nApplicable legislation \n Convention on International Trade in Endangered Species of Wild Fauna and \nFlora \n Wild Animal and Plant Protection and Regulation of International and \nInterprovincial Trade Act (WAPPRIITA) \n Wild Animal and Plant Trade Regulations (WAPTR) \nRelated D memoranda \n Memorandum D1-4-1: CBSA Invoice Requirements \n Memorandum D2-6-7: Form BSF241—Non-monetary General Receipt \n Memorandum D3 series: Transportation \n Memorandum D7-4-4: Customs Bonded Warehouses \n Memorandum D8-1-4: Administrative Procedures Related to Form E29B, \nTemporary Admission Permit \n Memorandum D17 series: Accounting and Release Procedures \n Memorandum D19-1-1: Food, Plants, Animals and Related Products \n Memorandum D22-1-1: Administrative Monetary Penalty System \nSuperseded D memoranda \nMemorandum D19-7-1 dated October 4, 2013 \n\n30 \n\nIssuing office \nOther Government Department Programs Unit \nCommercial Program Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \n\nContact the CITES Canada Management Authority \n\nFor information on how and where to apply for a CITES permit, contact Environment \nand Climate Change Canada: ec.cites.ec@canada.ca.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D19-7-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-2",
+    "marginal_note": "Legislation",
+    "part": "Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances",
+    "division": "",
+    "heading": "",
+    "text": "Canada Border Services Agency Act - Paragraphs 5(1) and 5(2) Customs Act - Sections 12, 95, 99, 101, and 107 Reporting of Exported Goods Regulations - Paragraph 5(1) Ozone-depleting Substances and Halocarbons Alternatives Regulations - Paragraphs 74 (3) and (4).",
+    "history": "",
+    "last_amended": "2019-11-01",
+    "current_to": "2019-11-01",
+    "citation": "Memorandum D19-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following may not be the definitions from the Ozone-depleting Substances and Halocarbons Alternatives Regulations (ODSHAR) but are to be used as a guide in the application of this memorandum.\nAct Means the Canadian Environmental Protection Act, 1999 Consumption Allowance Means a written authorization, issued by Environment and Climate Change Canada, to import or manufacture a specific quantity of hydrochlorofluorocarbons (HCFCs) or hydrofluorocarbons (HFCs). CFC Means a chlorofluorocarbon Consumption Quantity manufactured + quantity imported - quantity exported. Critical use Means a use of methyl bromide that conforms to Decision IX/6 set out in the document entitled Report of the Ninth Meeting of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer, published by the Ozone Secretariat, United Nations Environment Programme. Decision Means a decision adopted at a meeting of the Parties held under Article 11 of the Protocol. Emergency Use Means a use of up to 20 tonnes of methyl bromide, in response to an emergency event, that conforms to Decision IX/6 set out in the document entitled Report of the Ninth Meeting of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer , published by the Ozone Secretariat, United Nations Environment Programme. Essential purpose Means a purpose requiring the use of a substance or a product containing or designed to contain a substance, when that use is necessary for the health and safety or the good functioning of society, encompassing its cultural and intellectual aspects, and when there are no technically or economically feasible alternatives to that use that are acceptable from the standpoint of the environment and of health. Feedstock Means a substance that is used – and the molecular structure of which is transformed – in the manufacture of a chemical substance. Foaming agent Means a chemical that is added to a plastic during the process of manufacturing plastic foam so that gas cells are formed throughout the plastic. HBFC Means a hydrobromofluorocarbon. HCFC Means a hydrochlorofluorocarbon Heel Means, with respect to a controlled substance, the quantity of a substance that is left in a container after it has been emptied and that does not exceed 10% of the total capacity in weight of the container for that substance. HFC Means a hydrofluorocarbon. Laboratory or analytical use Means a use that is agreed to be a laboratory or analytical use through a Decision of the Parties. Ozone-depleting Substances and Halocarbons Alternatives Regulation (ODSHAR) Means the regulations established under the Canadian Environmental Protection Act, 1999 respecting the manufacture, transit, use, sale, import, or export of controlled substances and certain products containing or designed to contain controlled substances. Party Means a State that has ratified the Protocol or that meets the conditions referred to in paragraph 8 of Article 4 of the Protocol. Permit Means a written authorization, issued by Environment and Climate Change Canada, that is required in specific circumstances established by the ODSHAR prior to importation or exportation of ODSs or HFCs and prior to the exportation of prescribed products to countries categorized as operating under Article 5 paragraph 1 of the Montreal Protocol (considered as developing countries). Plastic foam Means a plastic the weight per unit of volume of which is decreased substantially by the use of a foaming agent during the manufacturing process. Product containing or designed to contain an ODS or an HFC : a) If a controlled substance is present in a mixture as a carrier or to increase the effectiveness of the mixture (e.g. stabilizer, flash point suppressant, boiling point elevator, solvent for the other ingredient, propellant, etc.) and is not an active ingredient for the application, the mixture is considered to be a product containing an ODS or an HFC; or b) If the container is used to transport or store the ODSs or HFCs and is also an integral part of the use, the container and its contents are considered a product containing or designed to contain an ODS or an HFC; or c) If the mixture is a polyalcohol (polyol), this mixture is considered as a pre-polymer and, as a result, a product containing an ODS or an HFC. Appendix C provides an explanation. Note that Appendix C also provides examples of products containing or designed to contain ODS or HFCs. d) Examples of products covered by the ODSHAR and that can contain or can be designed to contain an ODS or HFCs also include refrigeration and air conditioning equipment (including in automobiles), plastic and rigid foams, aerosols (where the ODS or HFC is used as a propellant). Prohibited Means not allowed, and banned. Protocol Means the Montreal Protocol on substances that Deplete the Ozone Layer, published by the United Nations Environment Programme and signed by Canada on September 16, 1987, in its most recent version. Reclaimed Means, in respect of a substance, recovered and then reprocessed and upgraded through a process such as filtering, drying, distillation or chemical treatment to restore the substance to industry-accepted reuse standards. Recovered Means, in respect of a substance, used and subsequently collected. Recycled Means, in respect of a substance, recovered, cleaned through a process such as filtering or drying and reused, including reused to recharge equipment. Rigid foam product Means a product containing or consisting of any of the following types of foam: a) closed-cell rigid polyurethane foam, including one- and two-component froth, pour, spray, injected or bead-applied foam and polyisocyanurate foam; b) closed-cell rigid polystyrene boardstock foam; c) closed-cell rigid phenolic foam; d) closed-cell rigid polyethylene foam that is suitable in shape, thickness and design to be used as a product that provides thermal insulation in heating, plumbing or refrigeration systems or industrial processes. Transfer of allowance Is a written authorization issued by Environment and Climate Change Canada approving the transfer of all or part of an HCFC or HFC consumption allowance from the original consumption allowance holder to another person. Transit Means transit through Canada from a place outside Canada to another place outside Canada, or where the substance is in transit through another country from a place in Canada to another place in Canada, where: a) the address of the destination is known at the time of import into or export from Canada, as applicable; and b) while in transit, the controlled substance is not stored other than in the normal course of transport, re-packaged, sorted or otherwise changed in condition or sold.\nImport and Export Requirements\nCFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane\n2. Generally, the import and export of CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane are prohibited except in specific circumstances.\n3. Please refer to Table 1 of Schedule 1 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations for the list of these substances and to Appendix A and Appendix B for the list of common/trade names and their classification.\nExport\nWritten Authorization/Permit is Required\n4. The export of these substances is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA, at the export reporting office located closest to the place of exit of the goods from Canada. ECCC will only issue a permit for export for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 6(1)(a)];\n- b) its disposal if the substance was imported by mistake [ ODSHAR, Paragraph 6(1)(b)];\n- c) a use set out in column 3 of Table 1 of Schedule 1 of the ODSHAR if the substance was manufactured or imported for a use set out in that column [ ODSHAR, Paragraph 6(1)(c)];\n- d) its reclamation, if the substance is a CFC, a bromofluorocarbon or bromochlorodifluoromethane that is recovered, recycled or reclaimed [ ODSHAR, Paragraph 6(1)(d)];\n- e) any other purpose that complies with the laws of the importing Party if the substance is a CFC, a bromofluorocarbon or bromochlorodifluoromethane [ ODSHAR, Paragraph 6(1)(e)];\n- f) any purpose if any of the following substances are recovered, recycled or reclaimed: (i) bromochloromethane [ ODSHAR, Paragraph 6(2)(a)]; (ii) an HBFC [ ODSHAR, Paragraph 6(2)(b)];\n- g) any reclaimed CFC, tetrachloromethane or 1,1,1-trichloroethane [ ODSHAR, Paragraph 6(2)(c) ].\n5. A permit is required to export to a developing country a product containing or designed to contain CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane [ ODSHAR, Subsection 9(1)].\nWritten Authorization/Permit is not Required\n6. A permit is not required:\n- a) for the sale of CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane to a foreign ship for the refilling or servicing of its refrigeration, air-conditioning or fire-extinguishing equipment in a quantity that does not exceed the total capacity of that equipment [ ODSHAR, Section 8 ].\n- b) to export fire-extinguishing equipment for use in aircraft, military ships or military vehicles [ODHSAR, Subsection 9(2)] containing or designed to contain CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane.\nImport\nWritten Authorization/Permit is Required\n7. The import of these substances is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA, where the goods are being released. A permit is required to import any CFC, Bromofluorocarbon, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFC and Bromochloromethane. ECCC will only issue a permit to import for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 11(1)(a)];\n- b) a use set out in Column 3 of Table 1 of Schedule 1 of the ODSHAR [ ODSHAR, Paragraph 11(1)(b) ];\n- c) its reclamation, if the substance is a CFC, tetrachloromethane, 1,1,1-trichloroethane, an HBFC or bromochloromethane that is recovered, recycled or reclaimed [ ODSHAR, Paragraph 11(1)(c)];\n- d) any purpose, if the substance is a bromofluorocarbon or bromochlorodifluoromethane that is recovered, recycled or reclaimed [ ODSHAR, Subsection 11(2 )].\nWritten Authorization/Permit is not Required\n8. A permit is not required for the import of the following products containing or designed to contain CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane:\n- a) fire-extinguishing equipment containing or designed to contain a bromofluorocarbon or bromochlorodifluoromethane for use in aircraft, military ships or military vehicles if the equipment is imported from a Party [ ODSHAR, Paragraph 13(2)(a) ];\n- b) an aircraft, ship or vehicle manufactured before January 1, 1999 [ ODSHAR, Paragraph 13(2)(b)];\n- c) a personal or household effect for the person's personal use [ ODSHAR, Paragraph 13(2)(c)];\n- d) a product that contains a CFC supplied in a container of 3 L or less and that is used for a laboratory or analytical use [ ODSHAR, Paragraph 13(2)(d) ].\nThe import of all other products containing or designed to contain these substances is prohibited.\nMethyl Bromide\n9. Generally, the import and export of methyl bromide, which includes products that contain methyl bromide, are prohibited except in specific circumstances.\n10. Please refer to Table 2 of Schedule 1 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations for the list of these substances and to Appendix A and Appendix B for the list of common/trade names and their classification.\nExport\n11. The export of methyl bromide is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA at the export reporting office located closest to the place of exit of the goods from Canada. ECCC will only issue a permit for export for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 22(a)];\n- b) its disposal if the methyl bromide was imported by mistake [ ODSHAR, Paragraph 22(b)];\n- c) a use set out in column 3 of Table 2 of Schedule 1 of the ODSHAR if the methyl bromide was manufactured or imported for a use set out in that column [ ODSHAR, Paragraph 22(c) ].\nImport\n12. The import of methyl bromide is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA where the goods are being released. ECCC will only issue a permit for import for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 24(a) ];\n- b) a use set out in Column 3 of Table 2 of Schedule 1 of the ODSHAR [ ODSHAR, Paragraph 24(b) ]\nHCFCs\n13. Generally, the import and export of HCFCs and products containing or designed to contain HCFCs are controlled.\n14. Please refer to Table 3 of Schedule 1 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations for the list of these substances and to Appendix A and Appendix B for the list of common/trade names and their classification.\nExport\nWritten Authorization/Permit is Required\n15. The export of HCFCs is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA at the export reporting office located closest to the place of exit of the goods from Canada. ECCC will only issue a permit for export for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 34(1)(a)];\n- b) its disposal if the HCFC was imported by mistake [ ODSHAR, Paragraph 34(1)(b)];\n- c) a use set out in column 3 of Table 3 of Schedule 1 of the ODSHAR if the HCFC was manufactured or imported for a use set out in that column [ODSHAR, Paragraph 34(1)(c)];\n- d) any purpose, if the HCFC is recovered, recycled or reclaimed [ ODSHAR, Subsection 34(2].\nWritten Authorization/Permit is not Required\n16. A permit is not required for the sale of HCFCs to a foreign ship for the refilling or servicing of its refrigeration, air-conditioning or fire-extinguishing equipment in a quantity that does not exceed the total capacity of that equipment [ ODSHAR, Section 35 ].\nImport\nWritten Authorization/Permit is Required\n17. The import of HCFCs is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit), a valid allowance or a valid transfer of allowance from ECCC is presented to the CBSA, where the goods are being released. ECCC will only issue an import permit for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 37(1)(a)];\n- b) a use set out in column 3 of Table 3 of Schedule 1 [ ODSHAR, Paragraph 37(1)(b)]; and\n- c) any purpose, if the HCFC is recovered, recycled or reclaimed until January 1, 2020 or until January 1, 2030 in the case of HCFC-123 [ ODSHAR, Subsection 37(2)].\n18. New HCFC-22, HCFC-141b and HCFC-142b can be imported with an allowance or a transfer of allowance, if they are intended to be exported or to be used as a refrigerant or as a fire-extinguishing agent. This ceases to have effect on January 1, 2020 or in the case of HCFC-123, if it is to be exported or used as a refrigerant, on January 1, 2030 [ ODSHAR, Subsection 38(1)].\nWritten Authorization/Permit is not Required\n19 . A permit is not required for the import of the following products containing or designed to contain HCFCs. It is important to note that the import of these products is prohibited after January 1, 2020 except for (b), which will continue to be allowed indefinitely.\n- a) Products ccontaining or designed to contain HCFCs other than HCFC-22, HCFC-141b and HCFC-142b: e.g., air-conditioning system, refrigerator, chiller, vending machine [ ODSHAR, Section 40 ];\n- b) Products containing or designed to contain HCFCs that is a personal or household effect for the person’s personal use [ ODSHAR, Paragraph 40(a)];\n- c) Products used in military ships before January 1, 2017 [ ODSHAR, Paragraph 40(b)];\n- d) A pressurized container that contains 2kg or less of an HCFC other than HCFC-22, HCFC-141b or HCFC-142b: (i) a mould release agent used in the manufacture of plastic and elastomeric materials [ ODSHAR, Paragraph 42(2)(a)] ; (ii) a spinneret lubricant or cleaning agent used in the manufacture of synthetic fibres [ ODSHAR, Paragraph 42(2)(b)] ; (iii) a document preservation agent [ ODSHAR, Paragraph 42(2)(c)] ; (iv) a fire-extinguishing agent used in equipment for non-residential applications [ ODSHAR, Paragraph 42(2)(d)] ; (v) a wasp or hornet agent [ ODSHAR, Paragraph 42(2)(e)] ; (vi) a rigid foam product [ ODSHAR, Paragraph 42(2)(f)] ; (vii) refrigerant R-412A [ ODSHAR, Paragraph 42(2)(g)] ; (viii) refrigerant R-509A [ ODSHAR, Paragraph 42(2)(h)] .\n- e) A pressurized container containing a product other than HCFC-22, HCFC-141b or HCFC-142b intended for use in animal or human health care, including a bronchial dilator, inhalable steroid, topical anesthetic and veterinary wound powder spray or for a laboratory or analytical use [ ODSHAR, Paragraph 42(3)(a) and Paragraph 42(3)(b) ].\nHFCs\n20. The import and export of bulk HFCs listed in Table 4 of Schedule 1 to the ODSHAR are controlled.\n21. The import of products containing or designed to contain HFCs (any HFC) is or will be controlled depending on the product and effective date (see paragraph 24). Note that there are no prohibitions for the export of products containing or designed to contain HFCs.\nExport\n22. The export of HFCs is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA at the export reporting office closest to the place of exit of the goods from Canada [ ODSHAR, Section 64] .\nImport\n23. The import of HFCs is allowed only on the condition that a copy of a valid permit for recovered, recycled or reclaimed bulk HFCs or of a valid consumption allowance for new bulk HFCs (please refer to Appendix D to see a sample of a permit and a consumption allowance) issued by ECCC is presented to the CBSA, where the goods are being released.\n24. The restrictions on imports of products containing or designed to contain HFCs (any HFC) are as follows:\n- a) As of January 1, 2019, it is prohibited to import a pressurized container that contains 2 kg or less of an HFC if the HFC is used as a propellant if the global warming potential of that HFC is greater than 150 [ ODSHAR, Subsection 64.6(1) ];\n- b) As of the date indicated in column 3 of Schedule 1.1, it is prohibited to import any product in that Schedule that contains or is designed to contain an HFC that is set out in Table 4 of Schedule 1 and is to be used as a refrigerant, if the global warming potential of the refrigerant used in that product is greater than the specified limit in Schedule 1.1 [ ODSHAR, Subsection 64.4(1) ];\n- c) Beginning with the 2021 model year, it is prohibited to import a an automobile equipped with an air-conditioning system that contains or is designed to contain an HFC that is set out in Table 4 of Schedule 1 and is to be used as a refrigerant if the global warming potential of the refrigerant used in that system is greater than 150 [ ODSHAR, Subsection 64.4(3) ];\n- d) As of January 1, 2021, it is prohibited to import a plastic foam or rigid foam product in which an HFC set out in Table 4 of Schedule 1 is used as a foaming agent if the global warming potential of the foaming agent is greater than 150 [ ODSHAR, Subsection 64.5(1) ];\nWritten Authorization/Permit is not Required\n25. There are some exceptions to the restrictions of imports of products containing or designed to contain HFCs:\n- a) The prohibition on the import of pressurized containers that contain 2kg or less of an HFC used as a propellant when the HFC has a GWP higher than 150 does not apply to pressurized containers that contain [ ODSHAR, Subsection 64.6(2) ]: i. a mould release agent or mould cleaning agent; ii. a spinneret lubricant or cleaning agent used in the manufacture of synthetic fibers; iii. a document preservation agent; iv. a lubricant, cleaning agent, freezing agent or corrosion prevention agent used for electrical equipment or electronic components; v. a duster agent used on photographic negatives and semiconductor chips; vi. a lubricant, cleaning agent or corrosion prevention agent used for aircraft maintenance; vii. a pesticide used near electrical wires or in aircraft or a certified organic-use pesticide; viii. a stench gas used in mines; or ix. a cooling agent used for testing electronics and electro-mechanical systems.\n- b) The prohibition on the import of pressurized containers that contain 2kg or less of an HFC used as a propellant when the HFC has a GWP higher than 150 also does not apply to a pressurized container that contains a product that is intended [ ODSHAR, Subsection 64.6(3) ] i. For use in animal or human health care, including a bronchial dilator, inhalable steroid, topical anesthetic, bandage adhesive remover and veterinary wound powder spray; or ii. For a laboratory or analytical use.\n- c) The prohibition on the import of automobiles of 2021 and subsequent model years containing HFCs does not apply to an automobile destined for the person’s personal use [ ODSHAR, Subsection 64.4(4) ].\n- d) The prohibition on the import of a plastic foam or rigid foam product starting on January 1, 2019 does not apply to i. a person’s personal effect that contains the plastic foam or rigid foam product [ ODSHAR, Subsection 64.5(2) ]; ii. a plastic foam or a rigid foam product that is intended to be used for military, space or aeronautical applications [ ODSHAR, Subsection 64.5(3) ].\nProducts for Essential Purpose\n26. Products containing or manufactured with ODS or HFCs may be imported with a valid permit issued by ECCC if it is for an essential purpose [ODSHAR, Subsections 66(1) and 66(2)]. Essential purpose permits may be issued for a period up to 36 months [ODSHAR, Subsection 66(2)].\n27. Essential purpose permits do not exist for exports.\nMaintenance of Records and Reporting\n28. Every importer and exporter of ODS and HFCs is required to keep records and to report to ECCC as specified in the Ozone-depleting Substances and Halocarbon Alternatives Regulations. The CBSA does not maintain these records. Memorandum D17-1-21 outlines the maintenance of records and books in Canada by importers.\nResponsibilities of Canada Border Services Agency\n29. The CBSA will perform visual checks of conveyances or containers for placards, labels or other markings that might indicate shipments containing controlled ODS or HFCs. For all shipments of controlled ODS and HFCs and products containing or designed to contain these substances that are imported, exported or that transit through Canada, the importer, customs broker, carrier, or their agent, must present the CBSA with one of the required documents:\n- a) a copy of the permit;\n- b) a copy of the Minister's written confirmation of their allowance or transfer of allowance; or\n- c) an acknowledgement of their notice of shipment in transit.\n30. Shipments containing regulated ODS or HFCs imported, exported or in transit through Canada will not be allowed to proceed until the required document is presented to the CBSA. For all in-transit movements of the ODS or HFC, documentation will be verified by border services officers when the shipments of ODS or HFC enter and exit Canada. Quantities must be presented in the same format as the one specified in the written authorization in order to verify that the import or export is within the maximum allowable quantity, i.e. kilograms, ODP kilograms, grams, ODP grams, milligrams, ODP milligrams or tonnes of CO 2 equivalent.\n31. The CBSA will request the prescribed document (a copy of the permit or written confirmation of the consumption allowance or an acknowledgement of the notice of shipment in transit - Appendix D displays samples of required documents) prior to releasing the goods and will also ensure that:\n- a) the importer or exporter name matches the name on the ECCC authorization;\n- b) the document is signed by the Director, Chemical Production Division, on behalf of the Minister of the Environment;\n- c) an effective date is shown on the document;\n- d) the document is granted for the specific ozone-depleting substance or HFC being imported; and\n- e) the shipment arrives within the effective date indicated in the document.\n32. Further information concerning the release of commercial goods can be found in the Memorandum D17-1-4, Release of Commercial Goods . Please refer to the Reporting of Exported Goods Regulations for specific time frames for reporting at the CBSA export reporting offices.\n33. If a border services officer suspects that a shipment is in violation of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , the shipment will be detained and the nearest ECCC regional office should be contacted immediately.\n34. Upon recommendation of an ECCC enforcement officer, the CBSA may refuse entry into Canada or may refuse export from Canada of a shipment suspected of non-compliance with CEPA.\nResponsibilities of Environment and Climate Change Canada\n35. ECCC authorizes importers and exporters to import or export ODS and HFCs and products containing or designed to contain these substances by issuing a permit to import or a permit to export and/or by issuing an allowance (for HCFCs and new bulk HFCs only) or a transfer of allowance. Examples of such written authorizations can be found in Appendix D .\n36. Any questions with reference to permits or allowances should be referred to the Chemical Production Division of ECCC (by e-mail at ec.gestionhalocarbures-halocarbonsmanagement.ec@canada.ca or by phone at 819-938-4228).\nImplementation of the CBSA Single Window Initiative (SWI)\n37. On March 29, 2015, the CBSA SWI launched a new release service option, Integrated Import Declaration (IID service option 911) that allows importers and customs brokers (must be registered with the CBSA) to submit and obtain electronic release for regulated goods.\n38. Since March 2017, importers of ODS, Halocarbon Alternatives and HFCs and products containing them have an option to submit release requests to the CBSA electronically by using an IID.\n39. Data elements (optional, conditional, and mandatory) to be included in the IID can be found in the Appendix B3.2 of the SWI IID Electronic Commerce Client Requirements Document (ECCRD).\n40. ECCC will receive the IID information at the time of release each shipment.\n41. For more information about the SWI, please refer to the CBSA website – Single Window Initiative . The SWI IID ECCRD provides technical and system requirements information.\nEmergency Situations\n42. The CBSA will take reasonable measures to ensure that potentially dangerous situations, resulting from the presence of controlled ODS or halocarbon alternatives at CBSA premises (e.g., a leakage or spill), do not pose a hazard to CBSA employees or to the public. The CBSA can obtain information on dealing with emergencies involving ODS or HFC by contacting the Canadian Transport Emergency Centre (CANUTEC), a national advisory service provided by Transport Canada to assist in handling dangerous goods emergencies, at 1-888-CAN-UTEC (226-8832) or (613) 996-6666 .\n43. Incidents involving leaks or spills of ODSs or HFCs should be dealt with in accordance to the emergency response plan in place at the CBSA office affected.\n44. Emergencies involving ODS or HFC should also be reported to the appropriate emergency response agency and to the appropriate regional office of ECCC's Environmental Enforcement Directorate.\nPenalty Information\nCanadian Environmental Protection Act, 1999 (CEPA)\n45. The following table represents the monetary penalty regime under the Environmental Enforcement Act that amends the fines, sentencing provisions and enforcement tools of six acts administered by ECCC, including CEPA.\nFine Regime under the Environmental Enforcement Act Offender Type of Offence Summary Indictment Minimum Maximum Minimum Maximum Individuals Most serious offences $5 000 $300 000 $15 000 $1 M Other offences N/A $25 000 N/A $100 000 Small Corporations & Ships under 7500 t Most serious offences $25 000 $2 M $75 000 $4 M Other offences N/A $50 000 N/A $250 000 Corporations & Ships over 7500 t Most serious offences $100 000 $4 M $500 000 $6 M Other offences N/A $250 000 N/A $500 000\n46. The courts may impose penalties in accordance with the penalty regime specified in CEPA, section 272 and onwards.\nAdministrative Monetary Penalty System (AMPS)\n47. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with Customs Act , Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1, Administrative Monetary Penalty System for details.\nAdditional Information\n48. For further information about import or export of ODS or HFCs, please contact:\nOzone Layer Protection and Export Controls Chemical Production Division Environment and Climate Change Canada 351 St. Joseph Boulevard, 11th floor Gatineau, QC K1A 0H3 Tel.: 819-938-4228 Fax: 819-938-4218 Email: ec.gestionhalocarbures-halocarbonsmanagement.ec@canada.ca\nor visit ECCC's Stratospheric Ozone website.\n49. For more information regarding the CBSA’s programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 (long-distance charges will apply). Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237.\nAppendix A Common/Trade Names of Ozone-depleting Substances and HFCs Common/Trade Names Substance 1211 Halon 1211 1,1,2-Trichlorotrifluoroethane CFC-113 1,1,1-TCE MCF 1,1,1-tri MCF 1,1,1-trichloroethane MCF A D Delco Fabric MCF Aerolex MCF Aerothene ( R) TA solvent MCF Aerothene ( R) TT solvent MCF Algofrene 11 CFC-11 Algofrene 113 CFC-113 Algofrene 114 CFC-114 Algofrene 115 CFC-115 Algofrene 12 CFC-12 Algofrene 22 HCFC-22 Algofrene 502 CFC-115 Alpha-T MCF Alpha-trichloroethane MCF Alpha 1220 MCF Aquadry 50 MCF Arcton 11 CFC-11 Arcton 113 CFC-113 Arcton 114 CFC-114 Arcton 115 CFC-115 Arcton 12 CFC-12 Arcton 13 CFC-13 Arcton 22 HCFC-22 Arcton 402A HCFC-22 Arcton 402B HCFC-22 Arcton 408A HCFC-22 Arcton 409a HCFC-22 Arcton 412A HCFC-22 Arcton 509 HCFC-22 Arcton TP5R HCFC-22 Arcton TP5R2 HCFC-22 Ardrox 8PR551 Penetrant Remover MCF Ardrox D495A Developer MCF Ardrox K410C Remover MCF Arklone AM CFC-113 Arklone AMD CFC-113 Arklone AS CFC-113 Arklone EXT CFC-113 Arklone K CFC-113 Arklone L CFC-113 Arklone P CFC-113 Arklone PCIL CFC-113 Arklone PSM CFC-113 Arklone W CFC-113 Arrow C190 LEC MCF Asahifron R-11 CFC-11 Asahifron R-113 CFC-113 Asahifron R-114 CFC-114 Asahifron R-115 CFC-115 Asahifron R-12 CFC-12 Asahifron R-13 CFC-13 Asahifron R-22 HCFC-22 Asahifron R-500 CFC-12 Asahifron R-502 CFC-115 Asahiklin AK-123 HCFC-123 Asahiklin AK-124 HCFC-124 Asahiklin AK-134a HCFC-134a Asahiklin AK-141b HCFC-141b Asahiklin AK-142b HCFC-142b Asahiklin AK-225 HCFC-225 Asahiklin AK-225AE HCFC-225 Asahiklin AK-225AES HCFC-225 Asahiklin AK-123DH HCFC-225 Asahiklin AK-123DW HCFC-225 Asahiklin SA-28 HFC-125/HFC-143a (50/50) Asahiklin SA-39 HFC-32/HFC-125/HFC-134a (23/25/52) Asahiklin SA-45 HFC-32/HFC-125/HFC-143a/HFC-134a (10/40/30/20) Autofrost Chill It HCFCs Asahitriethane xxx MCF AZ-20 HFC-32/HFC-125 (50/50) AZ-50 HFC-125/HFC-143a (50/50) B-70 Nettoyeur dégraisseur MCF B-Lube MCF Balcoxx MCF Baltane MCF Baltanexx MCF BCF Fire Extinguisher Halon Halon 1211 BCM BCM Bromochlorodifluromethane Halon 1211 Bromofluoroform Halon 1301 Bromomethane MBr Bromotrifluoromethane Halon 1301 Carbon dichloride difluoride CFC-12 Carbon monobromide trifluroride Halon 1301 Carbon Tet CT Carbon Tetrachloride CT Carbon Tetrachloride Fisher CT Carbon Tetrachloride Petro-Canada CT Carbon Tetrachloride Vulcan CT CB-046 mold releasing agent HCFC-141b CFC(-)11 CFC-11 CFC(-)113 CFC-113 CFC-11 CFC-11 CFC-113 CFC-113 CFC-114 CFC-114 CFC-115 CFC-115 CFC-12 CFC-12 CFC114 CFC-114 CFC115 CFC-115 CG Triethane F MCF CG Triethane N MCF CG Triethane NN MCF CG Triethane NNA MCF CG Triflon CFC-113 CG Triflon A CFC-113 CG Triflon C1 CFC-113 CG Triflon CP CFC-113 CG Triflon D3 CFC-113 CG Triflon DI CFC-113 CG Triflon E CFC-113 CG Triflon EC CFC-113 CG Triflon EE CFC-113 CG Triflon ES CFC-113 CG Triflon FD CFC-113 CG Triflon M CFC-113 CG Triflon MES CFC-113 CG Triflon P CFC-113 CG Triflon WI CFC-113 Chem-Slich MCF Chemlok 252 MCF Chlorethene (R) MCF Chlorethene (R) NU MCF Chlorethene (R) SL MCF Chlorethene (R) SM MCF Chlorethene (R) VG MCF Chlorethene (R) XL MCF Chlorobromodifluromethane Halon 1211 Chlorobromomethane BCM Chlorodifluorobromomethane Halon 1211 Chlorofluorocarbon 12 CFC-12 Chlorofluorocarbon C-113 CFC-113 Chloropentafluoroethane CFC-115 Chlorothane MCF Chlorotrifluoromethane CFC-13 Chlorure de carbone CT Circuit Freeze CFC-12 Circuit Refrigerant PH100-14 CFC-12 Circuit Refrigerant PH100-20 CFC-12 CRC Lectra Clean MCF CRC226 MCF Daiflon 11 CFC-11 Daiflon 113 CFC-113 Daiflon 114 CFC-114 Daiflon 115 CFC-115 Daiflon 12 CFC-12 Daiflon 13 CFC-13 Daiflon 142b HCFC-142b Daiflon 22 HCFC-22 Daiflon 500 CFC-12 Daiflon 502 CFC-115 Daiflon S3 CFC-113 Daiflon S3-A CFC-113 Daiflon S3-E CFC-113 Daiflon S3-EN CFC-113 Daiflon S3-ES CFC-113 Daiflon S3-HN CFC-113 Daiflon S3-MC CFC-113 Daiflon S3-P35 CFC-113 Daiflon S3-W6 CFC-113 Delifrene 113 CFC-113 Dibromo-tetrafluoroethane, Halon 2402 Dichlorodifluoromethane CCl2F2 CFC-12 Dichlorotetrafluoroethane CFC-114 Difluorochlorobromomethane Halon 1211 Difluorodichloromethane CFC-12 Di 24 HCFC-124 Di 36 HCFC-22 Di 44 HCFC-22 Dional 11 CFC-11 Dional 113 CFC-113 Dowclene (R) EC MCF Dowclene (R) EC-S MCF Dowclene (R) LS MCF Dry Cleaning Fluid MCF Dry Cleaning Solvent MCF Dymel 134a HCFC-134a Dymel 142b HCFC-142b Dymel 152a HCFC-152a Dymel 22 HCFC-22 EcoloAce 404a HFC-125/HFC-143a/HFC-134a (44/52/4) EcoloAce 407c HFC-32/HFC-125a/HFC-134a Elecsolv MCF Ethana AL MCF Ethana FXN MCF Ethana HT MCF Ethana IRN MCF Ethana NU MCF Ethana RD MCF Ethana RS MCF Ethana SL MCF Ethana TS MCF Ethana VG MCF F-113 CFC-113 F-114 CFC-114 F-115 CFC-115 FCC-11 CFC-11 FCC-12 CFC-12 FCC-13 CFC-13 FE-13 HFC-23 FE-25 HFC-125 FE-36 HFC-236fa FE-232 HCFC-123 FE-241 HCFC-124 Film Cleaning Grade MCF Fire Extinguisher Flugex 12B1 Halon 1211 Flon Showa 11 CFC-11 Flon Showa 114 CFC-114 Flon Showa 12 CFC-12 Flon Showa 13 CFC-13 Flon Showa 22 HCFC-22 Flon Showa 500 CFC-12 Flon Showa 502 CFC-115 Flon Showa FS-3 CFC-113 Flon Showa FS-3A CFC-113 Flon Showa FS-3D CFC-113 Flon Showa FS-3E CFC-113 Flon Showa FS-3ES CFC-113 Flon Showa FS-3M CFC-113 Flon Showa FS-3MS CFC-113 Flon Showa FS-3P CFC-113 Flon Showa FS-3W CFC-113 Floron 11 CFC-11 Floron 12 CFC-12 Floron 22 HCFC-22 Floron 134a HCFC-134a Flugene 22 HCFC-22 Fluorisol CFC-113 Fluorocarbon 11 CFC-11 Fluorocarbon 114 CFC-114 Fluorocarbon(-)113 CFC-113 Fluorochloroform CFC-11 Flurorocarbon 115 CFC-115 FM-200 HFC-227ea Forane 11 CFC-11 Forane 113 CFC-113 Forane 114 CFC-114 Forane 115 CFC-115 Forane 12 CFC-12 Forane 123 HCFC-123 Forane 125 HCFC-125 Forane 13 CFC-13 Forane 134a HFC-134a Forane 141b HCFC-141b Forane 142b HCFC-142b Forane 22 HCFC-22 Forane 32 HCFC-32 Forane 404A HCFC-125/HFC-134a/HFC-143a Forane 407C HCFC-32/HFC-125/HFC-134a(23/25/52) Forane 410A (AZ-20) HCFC-125/HFC-32(50/50) Forane 500 CFC-12 Forane 502 CFC-115 Forane 507 HFC-125/HFC-143a Forane FX 10 HCFC-22 Forane FX 20 HCFC-22 Forane FX 40 HCFC-32/HFC-125/HFC-143a(10/45/45) Forane FX 55 HCFC-22 Forane FX 56 HCFC-22 Forane FX 57 HCFC-22 Forane FX 70 HFC-125/HFC-134a/HFC-143a(44/4/52) Forane FX 220 HFC-23/HFC-32/HFC-134a (3/25/72) Formacel S HCFC-22 Formacel Z2 HCFC-152a Formacel Z4 HCFC-134a Free Zone HCFC-142b Freeze 12 HCFC-142b Freeze-It CFC-12 Freezone HCFCs Freon 11 CFC-11 Freon 113 CFC-113 Freon 114 CFC-114 Freon 115 CFC-115 Freon 12 CFC-12 Freon 13 CFC-13 Freon 22 HCFC-22 Freon 502 CFC-115 Freon MCA CFC-113 Freon PCA CFC-113 Freon SMT CFC-113 Freon T-B1 CFC-113 Freon T-DA35 CFC-113 Freon T-DA35X CFC-113 Freon T-DEC CFC-113 Freon T-DECR CFC-113 Freon T-DFC CFC-113 Freon T-DFCX CFC-113 Freon T-E35 CFC-113 Freon T-E6 CFC-113 Freon T-P35 CFC-113 Freon T-WD602 CFC-113 Freon TA CFC-113 Freon TDF CFC-113 Freon TE CFC-113 Freon TES CFC-113 Freon TF CFC-113 Freon TMC CFC-113 Freon TMS CFC-113 Freon TMS solvents CFC-113 Freon TP35 CFC-113 Freon TWD 602 CFC-113 FRIGC-FR 12 HCFC-124 Frigen 11 CFC-11 Frigen 113 CFC-113 Frigen 114 CFC-114 Frigen 115 CFC-115 Frigen 12 CFC-12 Frigen 13 CFC-13 Frigen 22 HCFC-22 Frigen 500 CFC-12 Frigen TR 113 CFC-113 Friogas 12 CFC-12 Friogas 141b HCFC-141b Fronsolve CFC-113 Fronsolve AD-17 CFC-113 Fronsolve AD-7 CFC-113 Fronsolve AD-9 CFC-113 Fronsolve AD-19 CFC-113 Fronsolve AE CFC-113 Fronsolve AES CFC-113 Fronsolve AM CFC-113 Fronsolve AMS CFC-113 Fronsolve AP CFC-113 Fronsolve R 113 CFC-113 FX-56 HCFC-22 G 2015 HCFCs G Triflon E35 CFC-113 G 12 CFC-12 G2015 HCFC G2018A HCFC-22 G2018B HCFC-22 G2018C HCFC-22 Genesolv 2000 HCFC-141b Genesolv 2004 HCFC-141b Genesolv 2123 HCFC-123 Genesolv 2127 HCFC-123 Genesolv 3100 HCFC-356mcf Genetron 11 CFC-11 Genetron 113 CFC-113 Genetron 114 CFC-114 Genetron 115 CFC-115 Genetron 11SBA CFC-11 Genetron 12 CFC-12 Genetron 123 HCFC-123 Genetron 124 HCFC-124 Genetron 125 HCFC-125 Genetron 13 CFC-13 Genetron 134a HCFC-134a Genetron 141b HCFC-141b Genetron 142b HCFC-142b Genetron 152a HCFC-152a Genetron 22 HCFC-22 Genetron 23 HCFC-23 Genetron 404A HCFC-125/HFC-143a/HFC-134a Genetron 407C HCFC-32/HFC-125/HFC-134a Genetron 408A HCFC-22 Genetron 409A HCFC-22 Genetron 500 CFC-12 Genetron 502 CFC-115 Genetron 503 CFC-13 Genetron HP80 HCFC-22 Genetron HP81 HCFC-22 Genetron MP39 HCFC-22 Genetron MP66 HCFC-22 Genklene A MCF Genklene LV MCF Genklene LVJ MCF Genklene LVS MCF Genklene LVX MCF Genklene N MCF Genklene P MCF Genklene PT MCF Gex MCF GHG-HP HCFC-22 GHG-X4 HCFC-22 GHG-X5 HCFC-22 GHG HCFC-22 GHG12 HCFC-22 Halocarbon 11 CFC-11 Halocarbon 113 CFC-113 Halocarbon 114 CFC-114 Halocarbon 115 CFC-115 Halocarbon 12 CFC-12 Halocarbon 12B1 Halon 1211 Halocarbon 13B1 Halon 1301 Halocarbure 12 CFC-12 Halocarbure 11 CFC-11 Halocarbure 113 CFC-113 Halocarbure 114 CFC-114 Halocarbure 115 CFC-115 Halon 1211 Halon 1211 Halon 1301 Halon 1301 Halotron 1 HCFCs Halotron 1 Primarily HCFC-123 Halotron I HCFC-123 Helmitin Solvant C678 MCF HFC 245fa HFC-245fa HFC-125 HFC-125 HFC-134a HFC-134a HFC-143a HFC-143a HFC-152a HFC-152a HFC-23 HFC-23 HFC-32 HFC-32 Hot Shot HCFCs HyperClean Circuit Cleaner HCFCs HX4 HFC-125/HFC-143a/HFC-134a/HFC-32 Isceon 11 CFC-11 Isceon 113 CFC-113 Isceon 114 CFC-114 Isceon 115 CFC-115 Isceon 12 CFC-12 Isceon 13 CFC-13 Isceon 22 HCFC-22 Isceon 49 HFC-134a/FC-218/isobutane (88/9/3) Isceon 500 CFC-12 Isceon 502 CFC-115 Isceon 69L HCFC-22 Isceon 69S HCFC-22 JS-536B MCF K1144 Ultra Sol MCF K12 CFC-12 K120 MCF K120 N.F.S. Solvant inflammable MCF K120 Solvent MCF K7 FC-700 nettoyeur pour tissus MCF Kaiser Chemical 12 CFC-12 Kaltron CFC-113 Kaltron 11 CFC-11 Kanden Triethane MCF Keykleen 503 MCF Khladon CFC-11 KLEA 134a HFC-134a Klea 23 HFC-23 KLEA 32 HFC-32 Klea 404A HFC-125/HFC-143a/HFC-134a(44/52/4) Klea 407A HFC-32/HFC-125/HFC-134a (20/40/40) Klea 407B HFC-32/HFC-125/HFC-134a (10/70/20) Klea 407C HFC-32/HFC-125/HFC-134a (23/25/52) Klea 407D HFC-32/HFC-125/HFC-134a(15/15/70) Klea 410A HFC-32/HFC-125(50/50) Klea 507 HFC-125/HFC-143a (50/50) Klea 508 HFC-23/FC-116(39/61) Klea-407d HFC-32/HFC-125/HFC-134a(15/15/70) Klea-5R3 HFC-23/HFC-116(39/61) Kodak Movie Film Cleaner MCF Konden Triéthane MCF Korfron 11 CFC-11 Korfron 12 CFC-12 Korfron 141b HCFC-141b Korfron 142b HCFC-142b Korfron 22 HCFC-22 Krylon Dulling Spray MCF Laser Dry Spot Liquid Buffer MCF Ledon 11 CFC-11 Ledon 113 CFC-113 Ledon 114 CFC-114 Ledon 12 CFC-12 Loctite 75559 MCF Loctite Safety Solvent MCF Mafron 11 CFC-11 Mafron 12 CFC-12 Magicdry MD- CFC-113 MCF MCF Meforex 55 R-125/143a/134a(44/52/4) Meforex 57 R-125/143a(50/50) Meforex 98 R-32/125(50/50) Meforex 123 HCFC-123 Meforex 124 HCFC-124 Meforex 125 HCFC-125 Meforex 134a HCFC-134a Meforex 141b HCFC-141b Meforex 142b HCFC-142b Meforex 143a HCFC-143a Methane dichlorodifluoro CFC-12 Methane Tetrachloride CT Methane tetrachloro CT Meth-O-Gas 100 MBr Meth-O-Gas Q MBr Methyl bromide MBr Methyl chloroform MCF Methyl Chloroform Technical MCF Methyl Chloroform Low Stabilized MCF Methyl monobromide MBr Methylene chlorobromide BCM Methyltrichloromethane MCF Microduster TX104 CFC-12 Microduster TX104a CFC-12 Microduster TX600 CFC-12 Minus 62 Instant Chiller # 1669-16S CFC-12 Molecular N.F. Cleaner/Degreaser MCF Molybkombin UMFT4 MCF Molybkombin UMFT4 Spray MCF Monobromomethane MBr Monochloromonobromomethane BCM Monochloropentafluroethane CFC-115 MS-122N HCFC-141b MS-136N MCF MS-143 HCFC-141b MS-170 1,1,1-Trichloroethane Solv. MCF MS-180 NR.226 Electro Contact CFC-113 MS-240 Quick-Freeze CFC-12 MS-938 HCFC-141b MU711 HCFC-21 MU711 HCFC-22 MV3 MCF NAF P-III HCFC-123 NAF S-III HCFC-22 Nanofron CFC-113 NC-123 MCF NCI-C04626 MCF Necatorina CT Nettoyant B-70 MCF Nettoyeur à contact NR226 CFC-113 Nettoyeur à tissus MCF Nettoyeur contact # 1328 Krylon MCF Nettoyeur H et M MCF New Dine T MCF Niax-11 CFC-11 Niax 12 CFC-12 Niax Blowing Agent 12 CFC-12 Nicer'n ice 99900403 CFC-12 Nicrobraz Cement xxx MCF Nilos Solution xxx xx MCF Norchem xx xxx MCF Oxyfume 12 CFC-12 Oxyfume 2000 HCFC-124 Oxyfume 2002 HCFC-124 PC 81x MCF Penngas 2 HCFCs Pentafluoroethylchloride CFC-115 Perchloromethane, CT Perfluoroethyl chloride CFC-115 Picrin MCF Polioi Poliuretano ICI HCFC-141b Precision Duster CFC-12 Precision Duster Non-Liquid CFC-12 Prelete MCF Proact MCF Propaklone MCF Propellant 11 CFC-11 Propellant 114 CFC-114 Propellant 115 CFC-115 Propellant 12 CFC-12 Propulseur 114 CFC-114 Propulseur 115 CFC-115 Propulseur 12 CFC-12 Quick Freeze Shandon CFC-12 R-113 CFC-113 R-114B2 (1 and 2) CFC-114 R-115 CFC-115 R-134a HFC-134a R-401A HCFCs R-401B HCFCs R-401C HCFCs R-402A HCFC-22 R-402B HCFC-22 R-403A HCFC-22 R-403B HCFC-22 R-405A HCFCs R-406A HCFCs R-408A HCFC-22 R-409A HCFCs R-409B HCFCs R-411A HCFC-22 R-411B HCFC-22 R-412A HCFCs R-414A HCFCs R-414B HCFCs R-415A HCFC-22 R-500 CFC-12 R-501 CFC-12 R-502 CFC-115 R-503 CFC-13 R-504 CFC-115 R-505 CFC-12 R-506 CFC-114 R-509A HCFC-22 R11 CFC-11 R12 CFC-12 RCRA Waste Number 226 MCF Reclin 507 HFC-125/HFC-143a(50/50) Refrigerant 11 CFC-11 Refrigerant 113 CFC-113 Refrigerant 114 CFC-114 Refrigerant 115 CFC-115 Refrigerant 12 CFC-12 Refrigerant 500 CFC-12 Refrigerant 501 CFC-12 Refrigerant 502 CFC-115 Refrigerant 504 CFC-115 Refrigerant/Aerosol MS-240 CFC-12 Roberts 931 Seaming Adhesive MCF Rolyen Cold Spray CFC-12 Rust Inhibitor B007 MCF S.E.M.I Grade MCF Safety Solvent 8060 MCF Safety Solvent (Aerosol) 75-563 MCF Safety Solvent (Aerosol) 755-59 MCF Safety Solvent 755-71 MCF Safety Solvent 75563 MCF Sanfax Pick-One MCF Sérétine CT Shine Pearl MCF SIENKATANSO CT Solkane 123 HCFC-123 Solkane 141b HCFC-141b Solkane 141b DH HCFC-141b Solkane 141b MA HCFC-141b Solkane 141b WE HCFC-141b Solkane 142b HCFC-142b Solkane 152a HCFC-152a Solkane 22 HCFC-22 Solkane 22 / 142b HCFCs Solkane 404A HFC-125/143a/134a(44/52/4) Solkane 406A HCFC-22 Solkane 407C HFC-32/125/134a(23/25/52) Solkane 409A HCFC-22 Solkane 410 HFC-32/125(50/50) Solkane 507 MCF Solkane XG87 HFC-134a/HFC-152a (87/13) Solvethane MCF Sonic Solve CFC-113 Sonic Solve xxx MCF Spotchek Cleaner/Remover MCF SS-25 MCF Sunlovely MCF Super Solution MCF Suva 95 HFC-23/FC-116(46/54) Suva 123 HCFC-123 Suva 124 HCFC-124 Suva 125 HCFC-125 Suva 134a HFC-134a Suva 9000 HFC-32/HFC-125/HFC-134a (23/25/52) Suva 9100 HFC-32/HFC-125(45/55) Suva HP62 HFC-125/HFC-134a/HFC-143a (44/4/52) Suva HP80 HCFC-22 Suva HP81 HCFC-22 Suva MP39 HCFCs Suva MP52 HCFCs Suva MP66 HCFCs Swish MCF Tafclen MCF Taisoton 12 CFC-12 Taisoton 22 HCFC-22 TCTFE CFC-113 Tempilaq MCF Terr-O-Gas MBr Tetrachloromethane CT Tetrachlorure de carbon CT Tetrachlorure de carbone ACS CT Three Bond 1802 MCF Three Bond xxx MCF Three One-A MCF Three One-AH MCF Three One-EX MCF Three One-F MCF Three One-HS MCF Three One-R MCF Three One-S MCF Three One-T MCF Three One-TH MCF Tipp-Ex MCF Toyoclean MCF Toyoclean AL MCF Toyoclean ALS MCF Toyoclean EE MCF Toyoclean EM MCF Toyoclean HS MCF Toyoclean IC MCF Toyoclean NH MCF Toyoclean O MCF Toyoclean SE MCF Toyoclean T MCF Triethane PPG MCF Tri-Ethane MCF Trichloro-1,1,1 ethane MCF Trichloroethane MCF Trichlorofluorocarbon CFC-11 Trichlorofluoromethane CFC-11 Trichloromethylfluoride CFC-11 Trichloromonofluoromethane CFC-11 Trichlorotrifluoromethane CFC-113 Urethane Resine HCFC-141b Vertrel XF HFC-43-10 mee Wax solvent 83 MCF Wei T'o cleaning solution HCFC-141b Wei T'o liquefied (22) gas deacidification solution HCFC-22 Wei T'o soft spray HCFC-141b Wei T'o solution #2 HCFC-141b\nAppendix B List of HS Codes for Most Common ODS HS Code Description 2903.14.00.00 Carbon tetrachloride 2903.19.00.00 Halogenated derivatives of hydrocarbons. - Saturated chlorinated derivatives of acyclic hydrocarbons: - Other 2903.29.00.00 Other - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons 2903.39.00.00 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other 2903.39.00.22 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other - Fluorinated hydrocarbons: - 1,1,1,2-tetrafluoroethane 2903.39.00.29 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other - Fluorinated hydrocarbons: - Other 2903.39.00.90 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other - Other 2903.71.00.00 Chlorodifluoromethane HCFC-22 2903.72.00.00 Dichlorotrifluoromethanes HCFC-123, HCFC-123a, HCFC-123b 2903.73.00.00 Dichlorofluoroethanes HCFC-141, HCFC-141b 2903.74.00.00 Chlorodifluoroethanes HCFC-142, HCFC-142b 2903.75.00.00 Dichloropentafluoropropanes HCFC-225, HCFC-225ca, HCFC-225cb 2903.76.00.00 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoromethanes Halon 1211, Halon 1301, Halon 2402 2903.77.00.00 Other, perhalogenated only with fluorine and chlorine Chlorofluorocarbons (CFCs, e.g., CFC-11, CFC-12, CFC-113, CFC-114, CFC-115, etc.) 2903.79.00.00 Other - All other HCFCs not listed elsewhere (e.g., HCFC-21, HCFC-31, HCFC-121, HCFC-122, etc.) Hydrobromofluorocarbons All bromofluorocarbons other than Halon 1211, Halon 301 and Halon 2402 Bromochloromethane (Halon 1011) 3808.92.10.10 Fungicides - In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.92.20.10 Fungicides - In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane: - Containing bromomethane (methyl bromide) or bromochloromethane 3808.93.10.10 Herbicides, anti-sprouting products and plant-growth regulators - In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.93.20.10 Herbicides, anti-sprouting products and plant-growth regulators - In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.94.10.10 Disinfectants - In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.94.20 10 Disinfectants - In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.99.10.10 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.99.20.10 In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3813.00.00.10 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3813.00.00.20 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. - Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) 3813.00.00.30 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) 3813.00.00.40 - Containing bromochloromethane 3814.00.00.10 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. - Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs) 3814.00.00.20 - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) 3814.00.00.30 - Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) 3824.71.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 3824.72.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3824.73.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing hydrobromofluorocarbons (HBFCs) 3824.74.00.00 Mixtures containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 3824.75.00.00 Mixtures containing carbon tetrachloride 3824.76.00.00 Mixtures containing, 1,1,1-trichloroethane (methyl chloroform) 3824.77.00.00 Mixtures containing bromomethane (methyl bromide) or bromochloromethane 3824.78.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) 3824.79.00.00 Mixtures containing other halogenated derivatives of methane, ethane or propane\nAppendix C Examples of Products that may Contain Ozone-depleting Substances and Hydrofluorocarbons Some products containing or designed to contain HFCs will be controlled under the Ozone-depleting Substances and Halocarbon Alternatives Regulations starting on January 1, 2019. Aerosol spray cans containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 – prohibited as of January 1, 2019 [ODSHAR, Subsection 64.6(1)]. Some products in an aerosol spray can use CFCs or HCFCs as a propellant or as a slurrying agent, e.g., deodorants, hair sprays, party string, and antiperspirants. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, Subsection 13(1)]; 2 kg or less of any HCFC [ODSHAR, Subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1)]. Automotive air conditioning refill kits containing: a) CFCs – prohibited b) HFCs – prohibited These kits might include small containers of refrigerants used to recharge automobile air-conditioning units and contain about 340 grams of CFC-12. They are sold to auto dealers, repair shops and, through retail outlets, to the public. It is prohibited to import: pressurized containers containing any CFC [ODSHAR, Subsection 13(1)]. These kits might include small containers of refrigerants used to recharge automobile air-conditioning units and contain HFCs in small non-refillable containers. It is prohibited to import any HFC for use as refrigerant that is not stored in a refillable container [ODSHAR, section 64.3]. Cooling sprays containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 – prohibited as of January 1, 2019 [ODSHAR, Subsection 64.6(1)]. Dust-off sprays provide a gentle stream of gas to blow dust and other contaminants off fragile surfaces, such as optical lenses, mirrors, film negatives, polished metal surfaces, art work and electrical and electronic components. Dust-off sprays, sold in standard aerosol spray cans, have many uses and are usually sold through: Dust-off sprays containing: a) scientific, laboratory and medical supply companies; b) art supply stores; c) camera, photographic and optical equipment supply companies; d) electrical and electronic supply companies; e) hobby shops; f) audio and video retail and service shops; and g) computer stores. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]; 2 kg or less of any HCFC [ODSHAR, subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1), with exceptions in Subsection 64.6(2)]. Lubricant, coating or cleaning solvents for electrical or electronic equipment containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. CFCs were used extensively in the electronics industry as a cleaning solvent. HCFCs replaced them. They are sometimes packaged in pressurized aerosol spray cans and sold as a cleaner for electrical and electronic equipment, audio and visual service, and optical devices. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR, subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1), with exceptions in Subsection 64.6(2)]. Lubricants in mining operations containing: a) CFC s– prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 d) 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 – prohibited as of January 1, 2019 [ODSHAR, Subsection 64.6(1)]. Lubricants have been developed to safeguard open gears, cables, and wire ropes on large machinery for use in mining operations. CFC or HCFC propellants are used in this application because they are non-flammable and the CFCs or HCFCs are generally recognized to be non-toxic for humans but are toxic for the environment. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR 1998, subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1), with exceptions in Subsection 64.6(2)]. Mould release agents containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 – allowed [ODSHAR, Subsection 64.6(2)]. Mould release agents are lubricants that are applied to the surface of moulds before injection of plastic or elastomeric material. Mould release agents are packaged in aerosol spray cans. This product is a specialty item sold primarily to commercial users. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing any HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(a)] until December 31, 2019 [ODSHAR, subsection 43(1)]. This type of spray can be imported in pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150, as it is an exception under ODSHAR, Subsection 64.6(2). Pest control products containing: a) CFCs – prohibited b) pressurized container of 2 kg or less of HCFC – prohibited c) pressurized container of more than 2 kg of HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) Methyl bromide – a permit is required e) pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 – restricted. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR 1998, subsection 42(1)]. The import of these products is prohibited unless it contains methyl bromide. In this case the importer must have an import permit for critical use, quarantine application, pre-shipment application or emergency use. This type of spray can contain HFCs in pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150. As of January 1, 2019, it is allowed to be imported only if it is for use as a pesticide near electrical wires or in aircraft or a certified organic-use pesticide [ODSHAR, Subsection 64.6(2)]. Plastic foams, including rigid foams (e.g., foam insulation) and flexible foams (e.g., carpet underpadding) a) Plastic foams containing CFC s – prohibited b) Flexible plastic foam containing HCFCs – prohibited c) Plastic foam or rigid foam manufactured with an HFC listed in Table 4 of Schedule 1 of the ODSHAR was used as a blowing agent, and where the HFC has a global warming potential greater than 150 – prohibited as of January 1, 2021. Rigid foam containing HCFCs other than HCFC-22, HCFC-141b and HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020.This type of product cannot be imported if containing any CFC [ODSHAR, subsection 13(1)]; or any flexible plastic foam for which an HCFC was used as a foaming agent [ODSHAR, section 41]. This type of product can be imported in pressurized containers containing any HCFC in rigid foam other than HCFC-22, HCFC-141b and HCFC-142b [ODSHAR, paragraph 42(2)(f)]. \"Polyol\" (manufacture or importation) containing HCFC other than HCFC-22, HCFC-141b and HCFC-142b – exempted, or an HFC A polyol is a mixture of polyalcohol, which is one component of a two component system used to manufacture polyurethane foams in which HCFCs or HFCs are used as foaming agents. The polyol mixture is considered a product containing or designed to contain ODS or HFCs. This type of mixture is a polyurethane prepolymer. The importation and manufacture of polyol containing an HCFC other than HCFC-22, HCFC-141b and HCFC-142b are not controlled in Canada until January 1, 2020. However, the importation of HCFC-141b, the only HCFC used in the manufacture of polyol, is prohibited for that purpose. After January 1, 2020, it is prohibited to import a product that contains or is designed to contain any HCFC [ODSHAR, paragraph 43(1)]. The importation and manufacture of polyol containing an HFC listed in Table 4 of Schedule 1 of the ODSHAR used as a blowing agent, and where the HFC has a global warming potential greater than 150 is prohibited as of January 1, 2021. Protective sprays for documents containing: a) CFC s – prohibited b) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 c) HFCs – restricted as of January 1, 2019. Sometimes placing a photographic print or a film negative against a glass surface can produce a rainbow effect. To prevent this, the print or the negative is sprayed with a protective coating which separates the film from the glass just enough to prevent the effect. It provides a very fine and uniform aerosol and it does not react with the photographic emulsion. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing any 2 kg or less of an HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(c)] until its exemption end on January 1, 2020 [ODSHAR, subsection 43(1)]. Pressurized containers containing 2kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 are prohibited as of January 1, 2019, but the prohibition does not apply to pressurized containers that contain a document preservation agent (exception under the ODSAHR, paragraph 64.6(2)(c)). Refrigerant R-412A and refrigerant R-509A: The import of pressurized containers containing these two products is allowed [ODSHAR, paragraphs 42(2)(g) and 42(2)(h)] until their exemption ends on January 1, 2020 [ODSHAR, subsection 43(1)]. Domestic and commercial refrigeration and air conditioning/heat pump equipment containing or designed to contain: a) CFC s – prohibited b) HCFC-22, HCFC-141b and HCFC-142b – prohibited c) HCFCs other than HCFC-22, HCFC-141b and HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 d) HFCs used as a refrigerant – restricted. Used refrigeration equipment (for example refrigerators, freezers, dehumidifiers, water coolers, ice machines, air conditioning and heat pump units) may have a compressor containing CFCs. Even if the compressor has been emptied of the CFCs, the compressor is still designed to contain CFCs. Therefore, the importation of this equipment is prohibited [ODSHAR, subsection 13(1)]. If the products contain or are designed to contain CFCs that are personal or household effects and are intended for the importer’s personal use only, then their importation is allowed [ODSHAR, paragraph 13(2)(c)]. If the products contain or are designed to contain HFCs, depending on the date and the global warming potential of the HFC, certain types of equipment will be prohibited, as listed in Schedule 1.1 if the ODSHAR, unless it is destined for residential use and is a personal effect of the importer [ODSHAR, subsections 64(1) and (2)]. Automobile and truck air conditioning units (whether or not incorporated in vehicles) containing or designed to contain CFC s - prohibited Car compressors from used cars often contain CFCs. Even if the compressor has been emptied of the CFCs, the compressor is still designed to contain CFCs. Therefore, the importation of the equipment is prohibited [ODSHAR, subsection 13(1)]. Exempted: a) products that contain or are designed to contain CFCs that are imported and that are personal or household effects and intended for the importer's personal use only [ODSHAR, paragraph 13(2)(c)]; b) aircraft, ships or any vehicle manufactured before January 1, 1999 [ODSHAR, paragraph 13(2)(b)]. Automobiles equipped with air conditioning systems containing or designed to contain an HFC – 2021 and subsequent model years Beginning with the 2021 model year, it is prohibited for any person to import an automobile equipped with an air-conditioning system that contains or is designed to contain an HFC that is set out in Table 4 of Schedule 1 and is to be used as a refrigerant if the global warming potential of the refrigerant used in that system is greater than 150 [ODSHAR subsection 64.4(3)]. This prohibition does not apply if the automobile is destined for the the importer’s personal use [ODSHAR subsection 64.4(3)]. Signal horns containing: a) CFCs – prohibited b) 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) HFCs used as a propellant – restricted. Signal horns operate by using a pressurized gas. They are sold through safety supply companies for use by workers in hazardous locations such as isolated spaces, factory floors, and docking yards. Signal horns are also sold through boating supply companies as emergency boat or fog horns. Pocket-and purse-size devices are sold at the retail level as personal distress signals and for protection against threatening animals. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR, subsection 42(1)]. Pressurized containers containing 2kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 are prohibited as of January 1, 2019. Spinnerette lubricant or cleaning agent used in the manufacture of synthetic fibers containing: a) CFCs – prohibited b) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. A spinnerette is a special form of extrusion head for producing fibers. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing any HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(b)] until its exemption ends on January 1, 2020 [ODSHAR, subsection 43(1)]. Pressurized containers containing 2kg or less of an HFC, where the HFC is used as a propellant and has a global warming potential greater than 150, are prohibited as of January 1, 2019, but the prohibition does not apply to pressurized containers that contain a spinneret lubricant or cleaning agent used in the manufacture of synthetic fibers (exception under the ODSAHR, paragraph 64.6(2)(b)). Total flooding system containing: a) 2 kg or less of any HCFC for residential use – prohibited; b) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020; c) halons for use in aircraft or military ships or military vehicles – exempted; d) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b for non-residential use (fire extinguishing) – exempted. A total flooding system releases an extinguishing agent (gas, foam) into a confined space to extinguish a fire within that space. This type of system is also designated as Total Flooding Extinguishing System or Total Flooding Fixed System. Total flooding systems are mainly used in computer room or where sensitive instruments are used. The importation of a total flooding system, if it contains halons, is authorized only in cases where the equipment is to be used in aircraft or military ships or military vehicles. In such cases, the container serves not only to transport or store the controlled substance but is an integral part of its use, such that the entire system is considered a product containing or designed to contain ODS [ODSHAR, paragraph 13(2)(a)]. Fire extinguishing systems in a pressurized container containing 2 kg or less of an HCFC other than HCFC-22, HCFC-141b or HCFC-142b for non-residential applications are exempted and can be imported [ODSHAR, paragraph 42(2)(d)]. The import of fire extinguishing systems containing HCFC for residential applications is prohibited if they are pressurized containers that contain 2 kg or less of any HCFC [ODSHAR, subsection 42(1)]. Wasp, hornet or bear spray containing: a) CFC s – prohibited b) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 c) HFCs used as a propellant – restricted. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing 2 kg or less of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(e)] until its exemption end on January 1, 2020 [ODSHAR, subsection 43(1)]. Pressurized containers containing 2kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 are prohibited as of January 1, 2019.\nAppendix D Example: Content of Permit Issued for HCFCs by Environment and Climate Change Canada Reference: ODSHAR-PER-YY-0XX Company name Contact name Title of contact person Address City, Province Postal Code Permit to Import Hydrochlorofluorocarbons (HCFCs) Pursuant to Section 69 of the Ozone depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 In response to your Application for a Permit to Import a Substance on Schedule 1 , dated DATE, I authorize COMPANY NAME to import for USE (IF APPLICABLE) the following calculated level of virgin hydrochlorofluorocarbons from the United States of America for the year 20XX: Controlled substance: HCFC-22 Quantity: XX kg ODP: XX Calculated level: XX kg The permit is in effect as of today and will end on December 31, 2019. The issuance of this permit is accompanied by certain obligations and requirements. Please read the attachment for more details. A permit issued under the Ozone-depleting Substances and Halocarbon Alternatives Regulations does not remove or override a person's or company's obligation to comply with other legislation in Canada. If you have any questions concerning the Ozone-depleting Substances Regulations and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Director's name and signature Director Chemicals Production Division Environment Canada On behalf of the Minister of the Environment Attachment Example: Content of HCFC Allowance Issued by Environment and Climate Change Canada Reference: ODSHAR-ALL-HCFC-19-00001 Company name Contact name Title of contact person Address City, Province Postal Code Consumption Allowance of Hydrochlorofluorocarbons (HCFCs) Pursuant to subsection 55(3) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 . The purpose of this letter is to inform COMPANY NAME of its consumption allowance for HCFCs for the calendar year 2017. According to the Ozone-depleting Substances and Halocarbon Alternatives Regulations that came into force on December 29, 2016, the annual consumption allowances for 2017 are calculated based on the HCFC consumption allowance granted for 2014 for the cooling sector multiplied by 28.57%. The consumption allowance for COMPANY NAME in 2017 has been calculated to be: XX ODP-kg According to subsection 38(1) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , HCFCs imported under a consumption allowance must be used or sold as a refrigerant or as a fire-extinguishing agent or be exported. According to section 39, any HCFC that is imported for use as a refrigerant must be stored in a refillable container. According to subsection 55(2) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , permanent and temporary transfers that have been approved by the Minister will be subtracted or added, as the case may be, for the purpose of calculating a person's consumption allowance of HCFCs. According to subsection 38(2) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , as of January 1, 2020, only HCFC-123 to be used or sold as a refrigerant or to be exported can be imported with a consumption allowance. As of January 1, 2030, no person shall import any HCFC with a consumption allowance. If you have any questions concerning the Ozone-depleting Substances and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Director's name and signature Director Chemicals Production Division Environment Canada On behalf of the Minister of the Environment Attachment Example: Content of HFC Allowance Issued by Environment and Climate Change Canada Reference: ODSHAR-ALL-HFC-19-00001 Company name Contact name Title of contact person Address City, Province Postal Code Consumption Allowance for Hydrofluorocarbons (HFCs) Pursuant to section 65.06 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 The purpose of this letter is to inform COMPANY of its consumption allowance for HFCs for the calendar year 2019. According to the Regulations Amending the Ozone-depleting Substances and Halocarbon Alternatives Regulations that came into force on April 16, 2018, the annual consumption allowance for each company for 2019 is calculated by reducing their base consumption by 10%. The consumption allowance for COMPANY in 2019 has been calculated to be: X tonnes of CO 2 equivalent According to section 64.3, any HFC that is imported for use as a refrigerant must be stored in a refillable container. According to subsection 65.06(3) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , permanent and temporary transfers that have been approved by the Minister will be subtracted or added, as the case may be, for the purpose of calculating a person’s consumption allowance of HFCs. If you have any questions concerning the Ozone‑depleting Substances and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Nicole Folliet Directrice / Director Division de la production des produits chimiques / Chemical Production Division Environnement Canada / Environment Canada Au nom de la ministre de l’Environnement / On behalf of the Minister of the Environment Example: Content of Permit for HFCs Issued by Environment and Climate Change Canada Reference: ODSHAR-PER-YY-0XX Company name Contact name Title of contact person Address City, Province Postal Code Permit to import Hydrofluorocarbons (HFCs) Pursuant to Section 69 of the Ozone‑depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 In response to your Application for a Permit to Import a Substance on Schedule 1 , dated July 25, 2018, I authorize Arkema Canada Inc. to import the following quantity of virgin hydrofluorocarbon from France for the year 2018: Substance Quantity HFC-134a 7 000 kg HFC-125 35 200 kg HFC-143a 41 600 kg The permit is in effect as of today and will expire on December 31, 2018. The issuance of this permit is accompanied by certain obligations and requirements. Please read the attachment for more details. A permit issued under the Ozone-depleting Substances and Halocarbon Alternatives Regulations does not remove or override a person's or company's obligation to comply with other legislation in Canada. If you have any questions concerning the Ozone-depleting Substances and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Nicole Folliet Directrice / Director Division de la production des produits chimiques / Chemical Production Division Environnement Canada / Environment Canada Au nom de la ministre de l’Environnement / On behalf of the Minister of the Environment",
+    "history": "",
+    "last_amended": "2019-11-01",
+    "current_to": "2019-11-01",
+    "citation": "Memorandum D19-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-2",
+    "marginal_note": "References",
+    "part": "Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances",
+    "division": "",
+    "heading": "",
+    "text": "Issuing Office Other Government Departments Programs Unit Program Policy and Management Division Commercial Program Directorate Headquarters File 68464 Legislative references Canada Border Services Agency Act Customs Act Canadian Environment Protection Act, 1999 Ozone-depleting Substances and Halocarbon Alternatives Regulations Reporting of Exported Goods Regulations Other references D17-1-4 , D17-1-21 , D22-1-1 Superseded memorandum D: D19-7-2 dated April 25, 2017",
+    "history": "",
+    "last_amended": "2019-11-01",
+    "current_to": "2019-11-01",
+    "citation": "Memorandum D19-7-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-3",
+    "marginal_note": "Legislation",
+    "part": "Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material",
+    "division": "",
+    "heading": "",
+    "text": "Canada Border Services Agency Act – Subsections 5(1) and 5(2)\nCustoms Act – Sections 12, 95, 99, 101, and 107\nReporting of Exported Goods Regulations\nCanadian Environmental Protection Act, 1999 – Sections 185.(1) and 190\nCross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations – Subsections 26(1)(a), 26(1)(o), 26(1)(p), 14(1)(a),14(1)(n), 14(1)(o), 48(a), 48(g) and 48(h)",
+    "history": "",
+    "last_amended": "2021-11-29",
+    "current_to": "2021-11-29",
+    "citation": "Memorandum D19-7-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. The following definitions apply in the Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations ( XBR ) and this memorandum:\n“hazardous waste” means anything that is intended to be disposed of using one of the operations set out in column 2 of Part 1 of Schedule 1 and that:\n- (a) is set out in column 2 of Schedule 6 of the XBR\n- (b) is included in at least one of classes 2 to 6, 8 or 9 of the Transportation of Dangerous Goods Regulations\n- (c) contains a substance set out in column 3 of Schedule 7 that is in concentration equal to or greater than the concentration set out in column 4 of that Schedule\n- (d) produces a leachate athat contains an environmentally hazardous constituent set out in column 3 of Schedule 2 that is in a concentration equal to or greater than the concentration set out in column 4 of that Schedule\n- (e) is set out in column 2 of Schedule 8, is pure or is the only active ingredient, and is unused\n“waste considered hazardous for export” means anything that is to be disposed of using one of the operations set out in Schedule 1, even if it is not hazardous waste within the meaning of subsection 2(1), is considered to be hazardous waste for the purposes of Division 8 of Part 7 and Part 10 of the Act and these Regulations if it is to be exported to a country of import or conveyed in transit through a country and\n- (a) it is defined as, or considered to be, hazardous under the legislation of the country of import or a country of transit\n- (b) its importation is prohibited under the legislation of the country of import or\n- (c) it is one of the hazardous wastes referred to in Article 1, subparagraph 1(a) of the Convention or one of the other wastes referred to in Article 1, paragraph 2 of the Convention — as amended from time to time, to the extent that the amendments are binding on Canada — and the country of import is a party to the Convention\n“hazardous recyclable material” means anything that is intended to be recycled using one of the operations set out in column 2 of Part 2 of Schedule 1 and that:\n- (a) is set out in column 2 of Schedule 5;\n- (b) is included in at least one of classes 2 to 6, 8 or 9 of the (c) is set out in column 3 of Schedule 7 in a concentration equal to or greater than the applicable concentration set out in column 4 of that Schedule; Transportation of Dangerous Goods Regulations\n- (c) is set out in column 3 of Schedule 7 in a concentration equal to or greater than the applicable concentration set out in column 4 of that Schedule;\n- (d) produces a leachate that contains an environmentally hazardous constituent set out in column 3 of Schedule 2 that is in a concentration equal to or greater than the concentration set out in column 4 of that Schedule; or\n- (e) is set out in column 3 of Schedule 8, is pure or is the only active ingredient, and is unused.\n“recyclable material considered hazardous for export” means anything that is to be recycled using one of the operations set out in Schedule 2, even if it is not hazardous recyclable material within the meaning of subsection 4(1), is considered to be hazardous recyclable material for the purposes of Division 8 of Part 7 and Part 10 of the Act and these Regulations if it is to be exported to a country of import or conveyed in transit through a country and\n- (a) it is defined as, or considered to be, hazardous under the legislation of the country of import or a country of transit\n- (b) its importation is prohibited under the legislation of the country of import or\n- (c) it is one of the hazardous wastes referred to in Article 1, subparagraph 1(a) of the Convention or one of the other wastes referred to in Article 1, paragraph 2 of the Convention — as amended from time to time, to the extent that the amendments are binding on Canada — and the country of import is a party to the Convention\n2. For the purpose of this memorandum, safety marking of hazardous waste and hazardous recyclable materials can be expected to be found on certain “means of containment or means of transport,” where the following definitions apply:\n“means of containment” means a container or packaging, or any part of a means of transport that is or may be used to contain goods\n“means of transport” means a road or railway vehicle, aircraft, ship, pipeline or any other contrivance that is or may be used to transport persons or goods\nGeneral\n3. The main purpose of the XBR is to protect the environment and health of Canadians from the risks posed by the import, export and transit of hazardous waste and hazardous material. The XBR supports Canada’s international waste and material obligations. Additionally, the XBR assists in ensuring that the transboundary movement of hazardous waste or hazardous recyclable material entering into, leaving or passing through Canada can be properly tracked and controlled by ECCC (the competent authority) with the assistance of the CBSA and other governmental agencies accordingly to their respective mandates.\n4. Hazardous waste and hazardous recyclable material are substances or material that can pose potential risks to Canada's health and the environment. Some examples include residues from industrial operations, manufacturing processing plants and hospitals or obsolete materials such as waste lubricants and pesticides.\n5. Hazardous wastes and hazardous recyclable materials are any solid, liquid, gas, sludge or paste substance that also exhibits certain hazardous characteristics such as being toxic, corrosive or flammable. Due to the dangerous properties of these materials, special recycling and disposal operations must be undertaken at authorized facilities to ensure their environmentally sound management and the continued protection of health and environment. Essentially:\n- (a) hazardous wastes are hazardous substances or material intended for disposal;\n- (b) hazardous recyclable materials are hazardous substances or materials destined for recycling.\nNOTE: Please refer to the Definitions section of this Memorandum for a definition of “waste considered hazardous for export” and “recyclable material considered hazardous for export.”\n6. Non hazardous waste or recyclable material (e.g. plastics) can be considered hazardous under the XBR if exported to or transiting through a country that defines it hazardous under their national legislation (controls or prohibits its importation). For example, some Southeast Asian countries have recently returned Canadian shipments containing contaminated plastics as these materials are controlled under their national legislation. The XBR applies to these materials when they are exported to these countries (e.g., a valid Canadian export permit is required).\nNote: If you are uncertain whether the country of import controls or prohibits the import of waste or recyclable material, please consult with ECCC (see contact information in paragraph 51 of this Memorandum) to find out whether a permit is required.\nClasses of Hazardous Wastes and Hazardous Recyclable Materials\n7. The official definitions as well as the Schedules listed can be found within the text of the XBR.\n8. The Transportation of Dangerous Goods Act, 1992 , and its associated Regulations control nine classes of dangerous goods, only seven of which apply to wastes and recyclable materials:\n- Class 2: Gases\n- Class 3: Flammable Liquids\n- Class 4: Flammable Solids; Substances Liable to Spontaneous Combustion; Substances that, on contact with Water, Emit Flammable Gases ( Water-Reactive Substances)\n- Class 5: Oxidizing Substances and Organic Peroxides\n- Class 6: Toxic and Infectious Substances\n- Class 8: Corrosives\n- Class 9: Miscellaneous Products, Substances or Organisms\n- Class 1 (Explosives) and Class 7 (Radioactive as per TDGR ) dangerous goods are not wastes by definition under the XBR . Information on customs control of explosives and radioactive goods can be found in Memorandum D19-6-1 , Administration of the Explosives Act and Memorandum D19-2-1 , Administration of the Nuclear Safety and Control Act .\n9. The term safety mark includes a design, symbol, device, sign, label, placard, letter, word, number or abbreviation, or any combination of these things that is to be displayed:\n- (a) on dangerous goods, on means of containment or transport used in handling, offering for transport or transporting dangerous goods, or at facilities used in those activities and\n- (b) to show the nature of the danger or to indicate compliance with the safety standards prescribed for the means of containment or transport or the facilities\n10. Part 4 of the Transportation of Dangerous Goods Regulations require that, where applicable, all imports, exports and in transit shipments of hazardous wastes and hazardous recyclable materials must bear the safety marks in the form of placards and labels. The Transportation of Dangerous Goods Regulations require that placards be located on the means of containment at a place, where they are visible and legible. Hence, they are commonly applied to each side and each end of any means of containment used to transport hazardous wastes or hazardous recyclable materials. For more information regarding requirements under the Transportation of Dangerous Goods Regulations , please refer to the Memorandum D19-13-5 , Transportation of Dangerous Goods . Any questions with respect to the application of safety marks should be directed to the Canadian Transport Emergency Centre (CANUTEC), part of Transport Canada.\n11. Class 9 hazardous recyclable materials that are leachate toxic or environmentally hazardous (subject to subsections 2.43(b)(iv) and 2.43(b)(v) respectively of the Transportation of Dangerous Goods Regulations ) are not required to be placarded according to Transport Canada.\nDocumentation Requirements\n12. The XRB requires that all persons wishing to move hazardous wastes or hazardous recyclable materials across the Canadian border must notify ECCC in advance of the intended shipment by a process called notification. The notification serves as the application for an export, import or transit permit. For details concerning the notification process, refer to the ECCC , Managing and Reducing Waste Web page.\n13. All shipments of hazardous waste and hazardous recyclable material (with the exception of those transported by rail – see paragraph 21) crossing the Canadian border must be accompanied by two documents:\n- (a) permit (e.g. export, import, or transit) and\n- (b) movement document.\nPermit\n14. A permit is issued by ECCC upon completion of the notification review and receipt of the approval in writing from the competent authorities for the jurisdiction of destination and/or transit, if applicable.\n15. The permit specifies:\n- (a) the types and volumes of hazardous wastes or hazardous recyclable materials approved\n- (b) the valid dates within which waste/recyclable can be shipped (shipments must take place within the valid dates indicated)\n- (c) which authorized carriers may transport the hazardous wastes and hazardous recyclable materials\n- (d) the border crossings where the shipments of hazardous waste and hazardous recyclable materials can go through and\n- (e) a single notification number from the same waste exporter or importer\n16. The permit is normally valid for up to one year upon being issued and is site-to-site specific.\nMovement Document\n17. On September 24, 2019 , ECCC implemented the new movement tracking module in the Canadian Notice and Movement Tracking System ( CNMTS ). As of October 31, 2021 , the usage of the CNMTS is mandatory.\n18. A movement document (original or a copy) must accompany all hazardous waste and hazardous recyclable materials imported into, exported from, and transiting through Canada, including transits through the United States at the time of exit and re-entering into Canada. The movement document provides detailed information on:\n- (a) the types and quantities of hazardous wastes/hazardous recyclable materials being shipped\n- (b) a record of the specific companies or individuals involved in the shipment and\n- (c) information on the treatment, storage, and/or disposal of the hazardous wastes or hazardous recyclable material when they reach the intended consignee/receiver\n19. At the time when the shipment reaches the border, part A and relevant sections of part B of the movement document must be completed.\nPermit of Equivalent Level of Environmental Safety (PELES)\n20. Section 190 of Canadian Environment Protection Act, 1999 (CEPA, 1999) authorizes the issuance of a permit of equivalent level of environmental safety (PELES), which may be used to obtain a variance from the XBR under specific conditions. Variances must be consistent under Canada's international obligations, and must provide an equivalent level of environmental safety. They are issued on a case-by-case basis in accordance with objective criteria set by ECCC . PELES may be issued by ECCC on various activities involving hazardous waste and hazardous recyclable material that may change specific conditions of the permit or the movement document. Any questions relating to PELES should be directed to ECCC regional offices regional offices .\nRail Transportation\n21. It is important to remember that:\n- (a) for shipments entering Canada, it is the responsibility of the importer or customs broker to submit a copy of the permit and copy of the movement document to the CBSA using the Integrated Import Declaration ( IID ), Service Options 911 and 927, or (only when IID cannot be transmitted) a paper release on Minimum Documentation ( RMD ) can be utilized to release these shipments; please refer to paragraph 41 (a) and 42 of the Memorandum D17-1-4, Release of Commercial Goods ;\n- Note: Shipments of hazardous waste and hazardous recyclable materials transported by rail are not eligible for Pre-Arrival Review System (PARS) EDI or paper release service options. RMD EDI is also not permitted.\n- (b) in the case of hazardous waste and/or hazardous recyclable material leaving Canada (export or in-transit), if applicable, it is the responsibility of the exporter or custom service provider to provide the required documents to the CBSA prior to the exportation of the goods and within prescribed timeframes.\nReporting to Canada Border Services Agency Offices\n22. For shipments of hazardous waste and hazardous recyclable material that are imported, exported or which transit through Canada as well as Canada-to-Canada transits (i.e. passing through the United States), the importer, exporter, customs broker, custom service provider, or an authorized carrier must provide to the CBSA , within prescribed timeframes, copies of the movement document and permit, plus attachments as applicable.\n23. Further information concerning the release of commercial goods can be found in the Memorandum D17-1-4, Release of Commercial Goods .\n24. Please refer to the Reporting of Exported Goods Regulations for specific time frames for reporting at the CBSA export reporting offices.\n25. Shipments of hazardous waste and hazardous recyclable material imported, exported or in transit through Canada will not be allowed to proceed until the following documents have been provided to the CBSA :\n- (a) a copy of the movement document, indicating the receiving authorized site information, the quantity of hazardous waste or hazardous recyclable material shipped as well as the signature of the exporter or foreign exporter in part A and the signature of the authorized carrier in part B and\n- (b) a copy of the permit for imports, exports and shipments in transit\n26. Authorized carriers must retain permits and movement documents (original or copy) throughout the movement of the shipment.\n27. Exporters of hazardous waste and/or hazardous recyclable material have an option to provide the required documentation to the CBSA by email, only when the place of exit identified on the Permit and Movement Document is listed on the CBSA Directory of offices that offer E-Longroom -Export services .\n28. For more information on Submitting export documents using the Electronic Longroom , please refer to the CBSA website Export commercial goods .\n30. If required documents related to the hazardous waste or hazardous recyclable material entering or exiting Canada have not been provided to the CBSA, or information on required documents is not correct or missing, a penalty may be issued by the CBSA for not providing the required other government department ( OGD ) documents or for not providing the required OGD information before the goods are released. For more information, consult the CBSA Administrative Monetary Penalty System ( AMPS ) Web page , or Memorandum D22-1-1, Administrative Monetary Penalty System .\nImplementation of the CBSA Single Window Initiative (SWI)\n31. On March 29, 2015, the CBSA implemented the SWI Integrated Import Declaration ( IID ) release service option that allows importers and customs brokers (must be registered with the CBSA ) to submit and obtain electronic release for goods also regulated by other departments and agencies.\n32. The IID must include the following information:\n- (a) Movement Document Number\n- (b) Permit number (Notice number)\n- (c) Intended use code and\n- (d) Generator and receiver information.\n33. Permits and movement documents may now be submitted via the Document Imaging Functionality (Service Option 927).\n34. Border services officer will verify the content of both documents to ensure that data elements match.\n35. Shipments will be released only when all IID information is correct and complete, and the border service officer, upon visual examination of the shipment, is satisfied that it complies with the import requirements.\n36. ECCC will receive the IID information upon release of each shipment.\n37. For more information on the SWI, please refer to the CBSA Web site – Single Window Initiative . The Chapter 23 of the SWI IID Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information. Appendix B3.1 of the ECCRD's Chapter 23 includes a list of required data elements.\nExclusions from the requirements under the XBR\n38. The import requirements set out in the XBR do not apply to the Department of National Defence (DND) under certain circumstances. DND is required to notify ECCC of an intended import of hazardous waste or hazardous recyclable material and receive a permit. They are, however, exempt from the need to complete and carry a movement document as well as from providing the CBSA with copies of the permit and movement document at the time of report as set out in section 12 of the Customs Act . This exemption applies when:\n- (a) DND generates the hazardous waste or hazardous recyclable material in the course of an operation conducted by it outside of Canada\n- (b) the hazardous waste or hazardous recyclable material is transported from the site of operation to a defence establishment and\n- (c) the hazardous waste or hazardous recyclable material is transported under the sole direction or control of the Minister of National Defence\n39. The following waste and substances are not considered hazardous wastes or hazardous recyclable materials when:\n- (a) exported, imported or conveyed in transit in a quantity of less than 5 kg or 5 L per shipment or, in the case of mercury, in a quantity of less than 50 mL per shipment, other than anything that is included in Class 6.2 of the Transportation of Dangerous Goods Regulations, such as - infectious substances\n- (b) that remains in a container that is to be transported after the contents of that container have been removed to the maximum extent feasible and before the container is either refilled or cleaned of its residual contents;\n- (c) collected from households in the course of regular municipal waste collection services\n- (d) that is personal or household resultingwaste of the individual who transports it; or\n- (e) that is generated from the normal operations of a ship and whose discharge is authorized under the Canada Shipping Act , 2001.\n- NOTE 1: If the shipment of waste described above contains products or substances regulated by other government departments, it must comply with the governing legislation and regulations. For example: the importation of less than 5 kg of contaminated soil is excluded from the XBR but is regulated by the Canadian Food Inspection Agency ( CFIA ).\n- NOTE 2: The exclusions listed in paragraph 39 above, do not apply in a case of export to a country that is a party to the Basel Convention. Please ensure that when exporting waste collected from households to verify whether the country of import restricts or prohibits its importation. If in doubt, contact ECCC (see paragraph 32).\n- NOTE 3: Other exclusions may apply. If in doubt, please contact ECCC (see paragraph 51).\nReturn of Hazardous Wastes or Hazardous Recyclable Materials\n40. For shipments of hazardous waste or hazardous recyclable material that are not accepted by the disposal/recycling facility in the country of import, the Canadian exporter is to notify the director, Waste Reduction and Management Division, at the address provided in paragraph 51 of this memorandum and must make necessary arrangements for its return to Canada. The return of shipments not accepted by the disposal/recycling facility is considered a separate export or import and is subject to specific notification and permitting requirements.\n41. Procedures to follow for importers/exporters in such instances can be found in Part 5 of the XBR .\n42. Shipments that cannot be disposed of or recycled as intended at the receiving authorized recycling/disposal facility that was named in the original permit need to be returned to the original shipping site in the country of departure. These return shipments require an export or import permit for the purposes of a return and are tracked by ECCC through a new separate movement document to ensure they are returned to the original Canadian exporter or the foreign exporter as the case may be. Therefore, authorized carriers will provide the CBSA , either when entering or exiting Canada, photocopies of:\n- (a) the movement document and\n- (b) the export or import permit for the purpose of a return\n43. Border services officers will review the content of both documents and will follow existing procedures for processing imports or exports of hazardous waste shipments.\nEmergencies\nIncidents involving leaks or spills of hazardous wastes or hazardous recyclable materials should be reported immediately to the Canadian Transport Emergency Centre (CANUTEC) at 1-888-CAN-UTEC (226-8832), 613-996-6666 or *666 on a cellular phone.\n44. The CBSA can obtain additional information on dealing with emergencies involving hazardous waste or hazardous recyclable materials by contacting the Canadian Transport Emergency Centre (CANUTEC) at 613-992-4624 . CANUTEC is a national advisory service provided by Transport Canada to assist in handling dangerous goods emergencies.\n45. Emergencies involving hazardous waste or hazardous recyclable material should also be reported to the nearest ECCC regional or district office .\nCompliance and Enforcement\n46. The XBR are made under the Canadian Environment Protection Act, 1999 . Therefore, ECC C enforcement officers will, when verifying compliance with the Regulations, apply the Canadian Environmental Protection Act: compliance and enforcement policy . The Policy sets out the range of possible enforcement responses to alleged violations. Following an inspection or investigation, when an enforcement officer discovers an alleged violation, the officer would choose the appropriate enforcement action based on the Policy.\nPenalties\n47. The courts may impose penalties in accordance with the fine scheme specified in Canadian Environment Protection Act, 1999 , in sections 272, 273 and 276.\nECCC Administrative Monetary Penalties ( AMP s) under the Environmental Violations Administrative Monetary Penalties Act\n48. The Environmental Violations Administrative Monetary Penalties Regulations identify provisions for which administrative monetary penalties (AMPs) may be issued for non-compliance with the Canadian Environmental Protection Act and the Regulations under this Act, including the Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations .\nCBSA Administrative Monetary Penalty System ( AMPS )\n49. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\n50. More information concerning AMPS can be found on the CBSA Web site , or by consulting the Memorandum D22-1-1, Administrative Monetary Penalty System .\nAdditional Information\n51. Questions on the admissibility of any shipment of hazardous waste or hazardous recyclable material and for additional information regarding the requirements of the Canadian Environmental Protection Act, 1999 , the XBR made under that Act or how the Act and Regulations pertain to hazardous waste or hazardous recyclable material, carriers, importers and exporters, contact Waste Reduction and Management Division, ECCC , at :\nEnvironment and Climate Change Canada Waste Reduction and Management Division Place Vincent Massey 351 St. Joseph Boulevard, 9 th floor Gatineau QC K1A 0H3 Telephone: 1-844-524-5295 E-mail: dm-md@ec.gc.ca\n52. For more information regarding the CBSA ’s programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064; long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2021-11-29",
+    "current_to": "2021-11-29",
+    "citation": "Memorandum D19-7-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-3",
+    "marginal_note": "References",
+    "part": "Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file 68462 Legislative references Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations Canada Border Services Agency Act Customs Act Canadian Environment Protection Act, 1999 Reporting of Exported Goods Regulations Transportation Dangerous Goods Act, 1992 Other references D17-1-4 , D19-2-1 , D19-6-1 , D19-13-5 , D20-1-1, D22-1-1 Superseded memorandum D D19-7-3, August 17, 2020",
+    "history": "",
+    "last_amended": "2021-11-29",
+    "current_to": "2021-11-29",
+    "citation": "Memorandum D19-7-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-4",
+    "marginal_note": "Legislation",
+    "part": "Importation of Engines, Vehicles, Vessels, Machines and Equipment",
+    "division": "",
+    "heading": "",
+    "text": "Canada Border Services Agency Act – Sections 5(1) and 5(2)\nCustoms Act – Sections 12, 31, 99, 101, and 107\nCanadian Environmental Protection Act, 1999 (CEPA) – Sections 153, 154 and 155\nOn-Road Vehicle and Engine Emission Regulations – Sections 39 - 42.1\nOff-road Compression-Ignition (Mobile and Stationary) and Large Spark-Ignition Engine Emission Regulations – Sections 44 - 48\nOff-Road Small Spark-Ignition Engine Emission Regulations – Sections 19 - 22\nMarine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations – Sections 37 - 39\nPassenger Automobile and Light Truck Greenhouse Gas Emission Regulations – Refer to applicable sections in On-Road Vehicle and Engine Emission Regulations\nHeavy–duty Vehicle and Engine Greenhouse Gas Emission Regulations – Refer to applicable sections in On-Road Vehicle and Engine Emission Regulations",
+    "history": "",
+    "last_amended": "2023-03-06",
+    "current_to": "2023-03-06",
+    "citation": "Memorandum D19-7-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-4",
+    "marginal_note": "Guidelines and general information",
+    "part": "Importation of Engines, Vehicles, Vessels, Machines and Equipment",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purpose of this memorandum, the following definitions are used:\nEngine: Means any prescribed internal combustion engine, but does not include (a) an engine designed to propel an aircraft as defined in subsection 3(1) of the Aeronautics Act ; (b) an engine designed to propel rolling stock as defined in section 6 of the Canada Transportation Act ; or (c) a marine compression-ignition engine that is rated at 37 kW or more and is designed to propel a vessel.\nVehicle: Means any prescribed self-propelled vehicle, but does not include (a) an aircraft as defined in subsection 3(1) of the Aeronautics Act ; (b) rolling stock as defined in section 6 of the Canada Transportation Act ; or (c) a vessel that is fitted, for the purpose of propulsion, with a marine compression-ignition engine that is rated at 37 kW or more.\nVessel: Means any prescribed boat, ship or craft designed, used or capable of being used solely or partly for navigation in, on, through or immediately above water.\nMachine: Means anything, including a vehicle, device, appliance or implement, powered by a prescribed engine.\nEquipment: Means any prescribed equipment that is designed for use in or on a vehicle or engine.\nCompany: Means a person who: (a) is engaged in the business of manufacturing vehicles, engines or equipment in Canada; (b) is engaged in the business of selling to other persons, for the purpose of resale by those persons, vehicles, engines or equipment obtained directly from a person described in paragraph (a) or the agent of such a person; or (c) imports any vehicle, engine or equipment into Canada for the purpose of sale.\n2. For further definitions and detailed description of the regulated engines, vehicles, vessels and machines, please refer to section 1 of the following regulations:\n- (a) On-Road Vehicle and Engine Emission Regulations ;\n- (b) Off-road Compression-Ignition (Mobile and Stationary) and Large Spark-Ignition Engine Emission Regulations; ;\n- (c) Off-Road Small Spark-Ignition Engine Emission Regulations ;\n- (d) Marine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations ;\n- (e) Passenger Automobile and Light Truck Greenhouse Gas Emission Regulations ,\n- (f) Heavy–duty Vehicle and Engine Greenhouse Gas Emission Regulations or\n- (g) Section 149 of the Canadian Environmental Protection Act, 1999 ( CEPA ).\nRequirements under the engine, vehicle, vessel and machine emission regulations\n3. Regulations listed in paragraph 2 apply to all companies in the business of manufacturing, distributing or importing (new or used) prescribed classes of engines, vehicles, vessels, machines or equipment for sale, and to all persons who import them for their own use.\n4. The regulations require importers to submit importation declarations to ECCC , as follows:\n- (a) For all commercial importation pursuant to subsection 153(1) of CEPA , the regulations set out the information that must be contained in the declaration and do not prescribe a specific form. The information contained in the declaration can be provided in any format, as long as the prescribed information is included in a signed declaration that is submitted to ECCC , in most cases, before importation. Please refer to the above regulations for more information on importation declarations to be submitted to ECCC . Note : Importers that import a high volume of goods regulated under the instruments in paragraph 2 in a calendar year may provide the importation information on a periodic basis (i.e. bulk declarations) rather than for each importation event (i.e. transactional declarations). The volume threshold varies depending on the regulations. If choosing this option, a company must send a notice to ECCC to inform its intention to use bulk declarations prior to first importation during the applicable calendar year. The company must later provide the information required in an importation declaration to ECCC for all the products imported during the specified period. The Off-Road Small Spark-Ignition Engine Emission Regulations requires all imports under these regulations to be reported on or before February 1 of the calendar year following the calendar year during which the importation occurred. This does not require sending a notice to ECCC of their plan to import. Alternatively, individuals may submit information about importation of regulated products through the CBSA ’s Single Window Initiative ( SWI ). If you choose this option, you do not need to submit a separate declaration to ECCC (i.e. transactional or bulk). Note several of the ECCC regulations have annual reports, distinct from importation declarations, which need to be submitted after the regulated products are imported. For importation of incomplete vehicles or engines pursuant to subsection 153(2) of CEPA , a company must submit to ECCC a declaration that contains the information referenced in the applicable regulations along with, in most cases, both statements: i. from the manufacturer stating that, when the engine or the main assembly of the vehicle, vessel or machine is completed in accordance with instructions provided by the manufacturer, the engine, vehicle, vessel or machine will conform to the standards prescribed under the regulations; and ii. from the company stating that the engine, vehicle, vessel or machine will be completed in accordance with the instructions provided by the manufacturer. SWI provides means to meet this requirement for incomplete vehicles or engines by selecting the appropriate affirmation statement of compliance. The importer must be able to comply with the necessary administrative requirements such as evidence of conformity, notice of defects and annual reports, as specified in the regulations. Please note that, it is the responsibility of the importer to ensure that the product meets all applicable requirements.\n- (b) For personal importations pursuant to section 154 of CEPA, a person importing engines, vehicles, vessels or machines for their own use is not considered to be a company for the purpose of the regulations. However, there are regulatory requirements that must be met, which may include the submission of importation declarations directly to ECCC. The engines, vehicles, vessels and machines must also meet the applicable standards and bear prescribed labels. Please refer to the above regulations for further details.\n5. In accordance with sections 153 and 154 of the Canadian Environmental Protection Act, 1999 , no company or person shall import any engine, vehicle, vessel, machine or equipment unless:\n- (a) the engine, vehicle, vessel, machine or equipment conforms to the prescribed standards;\n- (b) evidence of such conformity has been obtained and produced in the prescribed form and manner;\n- (c) prescribed information relating to standards for emissions from the engine, vehicle, vessel, machine or equipment has been submitted;\n- (d) information is marked on the engine, vehicle, vessel, machine or equipment in accordance with the regulations;\n- (e) if required by the regulations, prescribed documentation or accessories accompany the engine, vehicle, vessel, machine or equipment;\n- (f) prescribed information relating to the operation or use of the engine, vehicle, vessel, machine or equipment is disseminated in the prescribed form and manner;\n- (g) records are maintained and furnished in the prescribed form and manner in relation to the design, manufacture, testing and field performance of the engine, vehicle, vessel, machine or equipment; and\n- (h) in the case of engines, machines and equipment, the company maintains a registration system in the prescribed form and manner.\n6. The import requirements apply to the following regulated engines, vehicles, vessels, machines and equipment:\n- (a) light-duty vehicles;\n- (b) light light-duty trucks and heavy light-duty trucks;\n- (c) medium-duty passenger vehicles;\n- (d) class 2B and class 3 vehicles;\n- (e) heavy-duty vehicles;\n- (f) heavy-duty engines;\n- (g) on-road motorcycles;\n- (h) passenger automobiles;\n- (i) light trucks;\n- (j) vocational vehicles;\n- (k) on-road tractors and trailers;\n- (l) heavy-duty incomplete vehicles;\n- (m) off-road mobile and stationary compression-ignition engines and machines equipped with such engines;\n- (n) off-road small spark-ignition engines rated up to 30 kW (40hp) and machines equipped with such engines;\n- (o) off-road large spark-ignition engines rated more than 19 kW (25hp) and machines equipped with such engines;\n- (p) spark-ignited outboard engines, inboard engines and personal watercraft engines;\n- (q) a vessel, in which a fuel line or fuel tank is installed to supply a prescribed engine;\n- (r) snowmobiles, all-terrain vehicles, utility vehicles, and off-road motorcycles; and\n- (s) incomplete engines and vehicles of the aforementioned regulated classes of vehicles and engines.\n7. The implementation of the SWI enables importers to satisfy ECCC ’s requirements to file an importation declaration by integrating the declaration with other data submissions required by the CBSA and other participating government agencies (PGAs), through a single electronic portal utilizing the Integrated Import Declaration (IID). For additional information on the benefits of using SWI , please refer to the paragraph Implementation of the CBSA SWI below.\nExceptions\n8. According to subsection 155(1) of CEPA , sections 153 and 154 do not apply in respect of the importation of any engine, vehicle, vessel, machine or equipment if:\n- (a) the company or person importing the vehicle, engine, vessel, machine or equipment makes a declaration to ECCC that the engine, vessel, machine or equipment will be used in Canada solely for purposes of exhibition, demonstration, evaluation or testing;\n- (b) the vehicle, engine, vessel, machine or equipment is in transit through Canada and is accompanied by written evidence establishing that the engine, vehicle, vessel, machine or equipment will not be sold or used in Canada; or\n- (c) the vehicle, engine, vessel, machine or equipment is being imported exclusively for use by a visitor to Canada or by a person passing through Canada to another country.\nRoles and responsibilities of the Canada CBSA\n9. The CBSA assists ECCC in administering CEPA 1999 and its regulations as they relate to the commercial and non-commercial importation of engines, vehicles, vessels, machines and equipment.\n10. The CBSA may detain engines, vehicles, vessels, machines and equipment under the authority of the Customs Act and refer them to ECCC for an examination or enforcement action either as a result of an ECCC request or when the border services officers find/determine suspected contraventions of CEPA 1999 and its regulations.\nRoles and responsibilities of ECCC\n11. ECCC is responsible for the administration and enforcement of all ECCC legislation.\n12. ECCC may identify to the CBSA certain goods that may contravene ECCC legislation or pose a potential risk to human health or to the environment. ECCC may request the CBSA to detain these goods at the time of importation.\n13. ECCC enforcement officers may examine goods detained by the CBSA , review documentation related to the detained goods, and, when applicable or necessary, administer penalties under CEPA 1999. Please refer to the Penalties section of this document.\nImplementation of the CBSA SWI\n14. On March 29, 2015 , the CBSA SWI launched a new release service option ( IID service option 911) that allows importers and customs brokers (must be registered with the CBSA ) to submit and obtain electronic release for goods regulated by PGA s.\n15. As of March 23, 2017 , importers of engines, vehicles, vessels, machines and equipment have an option to submit release requests to the CBSA electronically by using an IID . The data elements required in the IID vary depending on the prescribed product(s) being imported and the applicable regulations. All of the data elements (optional, conditional, and mandatory) included in the IID for the importation of engines, vehicles, vessels, machines, and equipment can be found in the Appendix B3.4 of the SWI IID Electronic Commerce Client Requirements Document ( ECCRD ) .\n16. ECCC will receive the IID information at the time of release of each shipment. For more information about the SWI , please refer to the CBSA website Single Window Initiative . The SWI IID ECCRD provides technical and system requirements information.\nUsing the CBSA SWI\n17. When a SWI submission is received by the CBSA , the CBSA will transmit applicable data elements directly to the ECCC for their review and retention. This allows ECCC to receive the data in real time, allowing the department to engage with stakeholders as needed.\n18. If importers use the SWI and complete all of the required fields accurately, they will not have to submit transactional or bulk importation declarations to ECCC , i.e., using the SWI will reduce the number of paper declarations to be submitted to ECCC and will facilitate and simplify compliance with regulatory requirements.\n19. SWI also provides the added benefit of reducing the effort to produce mandatory annual reports required for certain regulations. The SWI optional data elements can be used to assist with the completion of ECCC ’s annual reporting requirements. This means that, if importers choose to provide information in those optional fields of the SWI , they will still have to provide an annual report to ECCC ; however, the required data will be more easily accessible (e.g., data dump). Otherwise, importers would have to collect this information long after the importation has occurred.\nPenalties\nAdministrative monetary penalty system ( AMPS )\n20. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1 Administrative Monetary Penalty System for details.\nPenalties under canadian environmental protection act ( CEPA )\n21. The Environmental Violations Administrative Monetary Penalties Regulations (AMPs Regulations) designate violations under CEPA , and associated regulations, that may be enforced by means of an AMP . The AMP s Regulations also specify the method used to calculate the amount of an AMP , including baseline penalty amounts for different types of violations and violators, and aggravating factors that, if applicable, increase the amount of the penalty.\n22. For information on operational aspects of the AMP s regime, please refer to “ Policy Framework of the Administrative Monetary Penalty System at Environment and Climate Change Canada to Implement the Environmental Violations Administrative Monetary Penalties Act ”.\n23. The following table represents the monetary penalty regime under the Environmental Enforcement Act that amends the fines, sentencing provisions and enforcement tools of six acts administered by ECCC , including CEPA .\nFine Regime under the Environmental Enforcement Act Offender Type of Offence Summary Indictment Minimum Maximum Minimum Maximum Individuals Most serious offences $5 000 $300 000 $15 000 $1 M Other offences N/A $25 000 N/A $100 000 Small Corporations & Ships under 7500 t Most serious offences $25 000 $2 M $75 000 $4 M Other offences N/A $50 000 N/A $250 000 Corporations & Ships over 7500 t Most serious offences $100 000 $4 M $500 000 $6 M Other offences N/A $250 000 N/A $500 000\n24. The courts may impose penalties in accordance with the penalty regime specified in CEPA , section 272 and onwards.\nAdditional information\n25. For further information concerning import requirements under the CEPA 1999 and its regulations, please contact the Transportation Division, Environment and Climate Change Canada at infovehiculeetmoteur-vehicleandengineinfo@ec.gc.ca or 1-844-454-9017 .\n26. For more information regarding the CBSA ’s programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2023-03-06",
+    "current_to": "2023-03-06",
+    "citation": "Memorandum D19-7-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-7-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-7-4",
+    "marginal_note": "References",
+    "part": "Importation of Engines, Vehicles, Vessels, Machines and Equipment",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file TBD Legislative references Canada Border Services Agency Act , Customs Act Canadian Environment Protection Act, 1999 Other references D22-1-1 Superseded memorandum D D19-7-4 dated November 29, 2019",
+    "history": "",
+    "last_amended": "2023-03-06",
+    "current_to": "2023-03-06",
+    "citation": "Memorandum D19-7-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-8-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-8-5",
+    "marginal_note": "Legislation",
+    "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations",
+    "division": "",
+    "heading": "",
+    "text": "- Agriculture and Agri-food Administrative Monetary Penalties Act – subsection 7(2), sections 22 and 26\n- Agriculture and Agri-food Administrative Monetary Penalties Regulations – schedule 1\n- Canada Border Services Agency Act – paragraphs 2(b), 5(1) and 5(2)\n- Customs Act – sections/subsections/paragraphs 7.1, 12, 31, 32.2, 36(2), 99(1), 101, and 107\n- Customs Tariff – tariff classifications for prohibited species are found in Chapter 3\n- Fisheries Act – paragraphs 4.1, 43(1)(n) and (o)(ii) and 43(3), sections 78-79.6\n- Aquatic Invasive Species Regulations (AISR) – sections 1, 6, 11-17, 13(2), Schedule, Part 2, Column 4\n- Health of Animals Act – sections 15-18\n- Health of Animals Regulations – sections 190-195\n- Plant Protection Act – sections 7, 8\n- Plant Protection Regulations – sections 38, 39, 42\n- Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act – subsection 6(1)\n- Wild Animal and Plant Trade Regulations – subsection 5(a) and Schedule II\n- Fishery (General) Regulations – sections 52 and 56\n- Freshwater Fish Regulation of British Columbia – section 3\n- Saskatchewan Fishery Regulation, 1995 – subsection 9(3)\n- The Fisheries Regulations of Saskatchewan – subsection 88(3) and section 88.1\n- Manitoba Fishery Regulations, 1987 – section 6.1\n- Fishing Licensing Regulation of Manitoba – subsection 3(1)\n- Ontario Fishery Regulations, 2007 (OFR’s) – subsection 6(2)\n- Fish Licensing of Ontario – sections 34.1 and 34.2\n- Quebec Fishery Regulations, 1990 – section 19\n- Fisheries (Alberta) Act of Alberta– subsection 12(1)\n- Wild Life Regulations of Newfoundland and Labrador – section 86",
+    "history": "",
+    "last_amended": "2019-05-30",
+    "current_to": "2019-05-30",
+    "citation": "Memorandum D19-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-8-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-8-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations",
+    "division": "",
+    "heading": "",
+    "text": "1. The Aquatic Invasive Species Regulations (AISR) provide a suite of regulatory tools under the federal Fisheries Act to prevent the introduction of aquatic invasive species into Canadian waters and to control and manage their establishment and spread, if introduced.\n2. Fisheries and Oceans Canada (DFO), in partnership with the provinces and territories, is responsible for administration and enforcement.\n3. The Canada Border Services Agency (CBSA) assists with the enforcement of import prohibitions listed in Column 4 of Part 2 of the Schedule to the Regulations. Import prohibitions currently apply to four species of Asian carps and two species of mussels. These species are not permitted to enter Canada unless certain conditions (described in paragraphs 7 to 9 below) are met. It is the responsibility of importers and the public to check the latest versions of the Regulations on the Justice Laws website for updates to the list of prohibited species in the Schedule.\n4. Section 6 of the AISR and section 101 of the Customs Act provide the authority for CBSA officers to detain and refer to DFO officers or provincial enforcement authorities any aquatic species suspected to be uneviscerated Asian carps or live or dead Zebra or Quagga mussels unless certain exemptions to the import prohibitions apply (detailed in sections 11 to 17 of the AISR ). In addition, subsections 15 (1) and 15(2) of the Health of Animals Act provide the CBSA with the authority to prohibit entry of any aquatic animal species, including certain Asian carp species, unless the importer has met the Canadian Food Inspection Agency (CFIA) import requirements. Species regulated by both DFO and CFIA cannot be imported unless both DFO and CFIA import requirements are met.\n5. Part 2 of the Schedule of the AISR also lists numerous species for which possession, transport and/or release is prohibited in certain areas of Canada. In addition, a number of provinces and territories have legislation prohibiting possession and transport of aquatic invasive species. A significant number of the species listed in the AISR Part 2 of the Schedule and listed by the provinces and/or territories can be found in the aquarium and water garden trade. It is the responsibility of importers to become familiar with the federal and provincial / territorial legislation respecting aquatic invasive species. Should the CBSA encounter any listed aquatic invasive species in or destined for the areas where they are prohibited, DFO or provincial/territorial authorities will be notified.\nCommercial Importation\n6. The importation into Canada of live or dead, uneviscerated Asian carps and live or dead mussels of the species listed in the table below for any use (e.g., food, aquarium, aquaculture, bait) is prohibited . The prohibition also applies to genetic material capable of propagating the species (e.g., fertilized eggs), and applies to shipments moving in-transit through Canada.\nCommon Name Scientific Name Grass carp Ctenopharyngodon idella Bighead carp Hypophthalmichthys nobilis Silver carp Hypophthalmichthys molitrix Black carp Mylopharyngodon piceus Zebra mussel Dreissena polymorpha Quagga mussel Dreissena bugensis\n- Note: The Asian carp species listed above can be imported as long as they are dead and eviscerated (\"eviscerated\", in relation to a finfish, means that the internal organs, excluding the brain and gills, have been removed, Reference: section 190, Health of Animals Regulations ); however, the importer must ensure that Canadian Food Inspection Agency (CFIA) requirements are met. CFIA requirements can be found on the CFIA 's Automated Import Reference System (AIRS) ) .\n7. Exemptions to the above prohibitions and permit requirements are provided in sections 11 to 17 of the AISR and include importation for scientific and educational purposes with the applicable permits (as listed in subsection 13(2) of the AISR ).\n8. Importers seeking an exemption under subparagraphs 13(1)(a)(i) to (iii) of the AISR should obtain information on the application process for the necessary permits by contacting the Introductions and Transfers Committee in the province or territory representing the aquatic organisms' final destination. Contacts for each province and territory are available on the DFO website . An importer of these species who has obtained a permit must have the permit available to present at the border along with the required CFIA documentation in case of a request by CBSA , CFIA , DFO or provincial/territorial enforcement officials.\n9. Zebra and Quagga mussels are prohibited from importation intentionally or inadvertently, as hitchhikers. Commercial boat haulers and importers are responsible for ensuring that the boats, trailers, vessels, vehicles, construction equipment, and other conveyances and equipment being imported are free of the mussel species listed in the AISR . Any watercraft or equipment that comes from an infested lake or river probably has attached mussels and requires measures to ensure that it is mussel-free. The AISR do not apply to ballast water and sediments for persons referred to in the Ballast Water Control and Management Regulations . In addition, biofouling of vessels more than 24 meters in length is not regulated under the AISR . It is also the importer’s responsibility to know the applicable provincial and territorial aquatic invasive species laws.\n- Note: The import prohibition on Zebra and Quagga mussels applies whether the animals are alive or dead, and to any genetic material capable of propagating the species.\n10. Importers are reminded of the requirement under section 7.1 of the Customs Act that information reported to the CBSA must be true, accurate and complete. There are thousands of aquatic species that are imported into Canada in the aquarium, water garden and pet trade, as live fish and seafood, and for research, stocking, aquaculture, bait, and other purposes. Because a large number of these species are prohibited, restricted, or regulated, it is necessary to include the scientific or taxonomic name for each species imported to enable an admissibility determination by the CBSA and other government departments that prohibit, control or regulate the importation of aquatic species. Scientific names are recognized internationally and are the only commodity descriptions that can satisfy the requirement for accurate and complete information for animal and plant commodities.\n11. Under the Health of Animals Regulations there are specific information requirements that must be met for importation, including the scientific or taxonomic names for finfish, crustaceans, and molluscs. Consequently, importers must declare scientific names of all imported aquatic species in the commodity description field of Form CI1, Canada Customs Invoice or the commercial invoice, either electronic or paper as per the instructions in Memorandum D1-4-1 , CBSA Invoice Requirements , and/or in accordance with the technical requirements, specifications and procedures for electronic data interchange (EDI) as set out in Chapter 16 of the Electronic Commerce Client Requirements Document (ECCRD). In addition to taxonomic names, importers must declare the number of aquatic animals being imported, the life stage, the countr(y)ies in which the aquatic animals were born or where the germplasm came from, and whether the animals are from captivity or the wild.\n12. The Harmonized System (HS) classifications for live or dead, whole, uneviscerated carps are the same for all carp genera and species described in the Customs Tariff under HS 0301.93 (live), HS 0302.73 (dead, fresh), and HS 0303.25 (dead, frozen) [Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idella, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)]. Some of these species, specifically live or dead, uneviscerated Asian carp – Ctenopharyngodon idella, Hypophthalmichthys spp. and Mylopharyngodon piceus) are prohibited, whereas others are permitted to be imported live or dead, uneviscerated into Canada as long as they meet CFIA import requirements – e.g., Cyprinus carpio, Common Carp. Note that one of the species under the classification for live carps, the Crucian carp or Carassius carassius, is prohibited from live possession, transportation, and release in Manitoba as per Part 2 of the Schedule in the AISR .\n13. It is extremely important to provide the correct HS classification number as well as scientific name for the species being imported to allow the CBSA and other government departments to determine admissibility and specific import requirements for admissibility. Failure to provide an accurate classification and scientific name to the level of species may result in requests for further information and/or Administrative Monetary Penalty System (AMPS) penalties for untrue, inaccurate, or incomplete information (see paragraph 34).\n14. If an importer realizes that the tariff classification, origin, or value for duty of the product imported has been incorrectly declared, he or she is obligated under section 32.2 of the Customs Act to make a correction to the accounting declaration. This is described in Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\n15. There are numerous aquatic species import requirements under the Health of Animals Regulations , Part XVI. As a result, the CFIA has added and updated Other Government Department (OGD) extension codes in AIRS ( AIRS codes) for many aquatic species of finfish, molluscs and crustaceans. If an AIRS code for a specific species is associated with a HS code reported in an Electronic Data Interchange (EDI) message, then the scientific name reported to the CBSA on the import declaration must be the same as that reported to the CFIA via the AIRS code. In some cases, AIRS codes have not been assigned to species and importers are required to use a generic AIRS code for ‘other’ species (e.g., 904900 for fish, 900901 for invertebrates). Importers who use these generic AIRS codes must report scientific names on the import declaration to be compliant with the requirements of section 194 of the Health of Animals Regulations. Non-compliant entries could be rejected because of incomplete and inaccurate information. Furthermore, AMPS penalties can be issued for the same reasons at time of importation or post-release .\n16. Importers and the public should also be aware that under the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act , it is illegal to import into Canada any animal or plant that was taken, possessed, distributed or transported in contravention of any law of any foreign state. For example, if a species is listed as an invasive species under a U.S. state law and transportation of that species through that state is prohibited, then it is illegal to import that species into Canada if it is transported through that state.\n17. The following Web sites are sources of scientific names and information on aquatic species:\n- (a) Fish Base ; (b) Sea Life Base ; (c) Mollusca Base ; (d) World Register of Marine Species (WoRMS) ; and (e) Integrated Taxonomic Information System (ITIS) , which identifies Taxonomic Serial Numbers (TSN) for all scientific names in the database.\n18. Importers and customs brokers and service providers can use the table below to flag their systems for prohibited species and for declaration of scientific names and TSNs for dead and eviscerated Asian carp species. The table lists current species prohibited from importation by the AISR .\nCommon Name Scientific Name TSN Grass carp Ctenopharyngodon idella 163537 Bighead carp Hypophthalmichthys nobilis 163692 Silver carp Hypophthalmichthys molitrix 163691 Black carp Mylopharyngodon piceus 639618 Zebra mussel Dreissena polymorpha 81339 Quagga mussel Dreissena bugensis 567514\n19. Further information concerning the release of commercial goods can be found in the Memorandum D17-1-4 , Release of Commercial Goods .\nThe CBSA Single Window Initiative (SWI) – Integrated Import Declaration (IID)\n20. The Integrated Import Declaration (IID), also referred to as service option (SO) 911, is the primary method of obtaining commercial release of regulated goods.\n21. DFO 's Aquatic Invasive Species Program is covered in Appendix B4.2 of the CBSA ’s Electronic Commerce Client Requirements Document (ECCRD) for the IID (Chapter 23). Genus and species name (i.e., scientific name) is one of the mandatory reporting requirements under \"Commodity Characteristics\" for the relevant matching HS codes. Other data requirements include quantity, life stage, sex and intended end use. The IID service option facilitates the reporting of scientific names by separating out aspects of the commodity description. The IID includes options for reporting scientific names in text form and as codes (e.g., taxonomic serial numbers or TSNs). PGA Licenses, Permits, Certificates and Other (LPCO) information can be provided on an IID , and validated by PGAs, prior to arrival of the goods. LPCO information that cannot be dematerialized into IID fields may be submitted as digital images via a parallel transmission channel called the Document Image Functionality (DIF), which is SO 927.\n22. For more information on the IID , please refer to the CBSA website . Chapter 23 of the Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information. Appendix B of the ECCRD includes a list of required data elements for all PGAs. HS Code matching criteria tables for DFO can be found in the ECCRD and on the CBSA ’s website .\nTravellers, Recreational Boaters and Float Plane Pilots\n23. As Zebra and Quagga mussels are prohibited entry into Canada, all boats, trailers, vehicles, and other conveyances (excluding vessels longer than 24 m, as described in paragraph 9 of this memorandum), must be free of mussels, alive or dead. There is an exemption provided for boat travel across transboundary waters already infested with Zebra and Quagga mussels in Quebec and in Ontario as follows: (a) the transboundary waters in Ontario, downstream of the bridge crossing the Pigeon River located at 48°00' 05.1\" N 89°35' 06.8\" W; (b) the boundary waters of the Canadian Great Lakes and connecting waterways, between the location of the bridge and the boundary between Ontario and Quebec; and (c) the boundary and transboundary waters in Quebec. Importation overland of Zebra and Quagga mussels is prohibited across Canada.\n24. Travellers towing or transporting boats at all border crossings in Canada must ensure that boats and water-related equipment are free of Zebra and Quagga mussels before entering Canada. This is done by ensuring boats and equipment are cleaned of aquatic plants, animals, mud and debris; drained of water; and dry upon arrival at the border crossing. In some provinces/territories there are legal requirements pertaining to watercraft being cleaned, drained, and dry and in some cases decontaminated. It is the traveller’s responsibility to know the applicable provincial and territorial aquatic invasive species laws.\n25. Recreational boaters on the water must ensure that their boats are not moving from infested waters into Canada, with the exception of those areas identified in paragraph 24, and that their boats are not infested with mussels. For information on current Zebra and Quagga mussel distribution and contaminated water bodies, consult the United States Geological Survey Map of Current Zebra and Quagga Mussel Sightings Distribution , or provincial or federal authorities (see Appendix). When reporting to the Telephone Reporting Centre (TRC) ( Memorandum D2-5-12 , Telephone Reporting for General Aviation and Private Boats ) and moving across borders to areas other than those detailed in paragraph 24 above, boaters must take measures to ensure their boats are free of Zebra and Quagga mussels and inform the CBSA that the boats are compliant. This applies also to all CANPASS and NEXUS members, and non-compliance may result in membership suspension or cancellation. If boaters require assistance to become compliant, they must contact the relevant federal or provincial authorities (see Appendix ).\n26. Float planes can also harbor Zebra or Quagga mussels, or their larvae, either directly attached to the hull; on aquatic vegetation and organic debris entangled in rudders, wheels or lines; or in standing water within the floats. Therefore, float plane pilots need to make sure that their float planes have been cleaned of all aquatic vegetation and debris and attached mussels, and that the floats are completely drained and dried as much as possible before departing an infested water body (see paragraph 26 for information on infested water bodies). Similar to the requirement for boaters in paragraph 26 above, pilots calling in to the TRC must inform the CBSA that the float planes moving between freshwater bodies are compliant. If pilots require assistance to become compliant, they must contact the relevant provincial or federal authorities (see Appendix ).\n27. When boats, trailers, vehicles, and conveyances arriving at the border are suspected to be contaminated with mussels, enforcement authorities will be notified to inspect and/or decontaminate the equipment. The CBSA may communicate or relay directions or instructions by enforcement authorities to travellers requiring them to take their equipment to watercraft inspection stations within Canada. Watercraft inspection stations must be approved for mussel removal by DFO and/or provincial or territorial authorities. If decontamination is not operationally feasible at time of importation, travellers' equipment may be held and turned over to provincial authorities for a quarantine period, or refused entry by enforcement authorities and directed to a decontamination station in the U.S. before returning to Canada.\n- Note: A car wash is not an approved method of decontaminating an infested boat as the water temperatures are not high enough to kill Zebra and Quagga mussels. Failure to kill mussels can result in spreading them to the facility’s infrastructure, to municipal infrastructure or to a water body through a drainage system, such as a storm drain. Diseases, such as whirling disease, could be spread to new watersheds via the use of car washes. Instead decontamination must take place on land and in a location that ensures water and material being removed does not drain into a water body or drainage system such as a storm sewer or roadside ditch.\nDetention/Abandonment/Disposal\n28. Goods and conveyances detained for non-compliance with the AISR and/or CFIA legislation will be documented on Form BSF156, Food, Plant and Animal (FPA) Interception Receipt. Under the AISR , the importer or person in possession or care and control of the goods or conveyances will be given the original copy of the receipt. The importer or person in care and control will be advised that they have 40 days in which to obtain release of the goods (48 hours if the goods are perishable); otherwise the goods will be forfeited under the Customs Act and transferred into the custody of DFO or provincial/territorial authorities. If goods are non-compliant with CFIA legislation, they will be ordered removed or seized and disposed of in accordance with the legislation that controls, regulates or prohibits the importation of the commodity.\n29. In the case of commercial goods that are detained, Form K26, Notice of Detention will also be issued and the accounting package presented for release of the goods will be rejected. The Form K26 will be referenced with the cargo control document number.\n30. If the commercial goods detained for non-compliance with the AISR make up only part of a shipment, they may be separated from the shipment through a Form A10, Cargo Control Abstract process. An abstract must be prepared for each portion of the shipment requiring separate acquittal. The entire quantity shown on the carrier's original cargo control document must be accounted for on multiple Cargo Control Abstracts. Separation is authorized at the discretion of the border services officer.\n31. Importers will be responsible for all expenses incurred in the disposal of abandoned or forfeited goods.\nPenalty Information / Seizures\n32. The penalty provisions of the Fisheries Act are described in sections 78 to 79.6. DFO and designated provincial/territorial officers are responsible for the enforcement of the AISR and Fisheries Act. A violation of the AISR prohibitions (sections 6, 7, and 8) is an offence under section 78 of the Fisheries Act. An offence is punishable on summary conviction and liable, for a first offence, to a fine not exceeding one hundred thousand dollars and, for any subsequent offence, to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year. Seizures and penalties for infractions under the Customs Act , such as smuggling and incorrect description, may also apply for goods prohibited under the AISR .\n33. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties against commercial entities for non-compliance with the Customs Act , the Customs Tariff and the Regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. If prescribed documentation has not been presented to the CBSA with the release request, a penalty may be issued by the CBSA for not providing required permits or information, or for making false declarations, before the goods are released. AMPS penalties may also be applied post-release . Please refer to Memorandum D22-1-1 , Administrative Monetary Penalty System for details.\n34. The CBSA uses the Agriculture and Agri-food Administrative Monetary Penalties (AAAMPs) regime to issue warnings or penalties to travellers for non-compliance with the CFIA 's Agri-Food legislation. An AAAMP may be issued when a person has failed to present a food, plant and animal (FPA) product to an inspector or failed to import properly food, plant and animal products.\n35. Boaters and fishers crossing the border should be aware that if they try to bring bait into Canada without declaring it and presenting the necessary import permit and Zoosanitary certificate, the bait will be seized and a warning or penalty under the AAAMP s regime may be applicable. In addition, each province/territory may have specific prohibitions or legislation pertaining to the importation of bait. It is the traveller’s responsibility to know the applicable provincial and territorial laws.\n36. If a traveller arrives at the border with a watercraft – visibly contaminated with organic materials, such as soil, mud, plant debris, seeds, mussels, or snails – or if there is standing water in the watercraft, which can harbour microscopic mussel larvae and aquatic disease organisms, a warning or penalty under the AAAMP s regime may be applicable and the CBSA can refuse entry of the watercraft.\nAdditional Information\n37. Contact information for the regional offices of DFO /provinces/territories as well as provincial boat inspection programs, aquatic invasive species hotlines, and general inquiries about aquatic invasive species can be found in the Appendix.\n38. For more information regarding the CBSA ’s programs and services, please contact the CBSA Border Information Service (BIS) line. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 ( long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.",
+    "history": "",
+    "last_amended": "2019-05-30",
+    "current_to": "2019-05-30",
+    "citation": "Memorandum D19-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-8-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-8-5",
+    "marginal_note": "Appendix",
+    "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations",
+    "division": "",
+    "heading": "",
+    "text": "Provincial Watercraft Inspection Programs and Stations and Aquatic Invasive Species Hotlines and Contacts\nFor travellers, recreational boaters and pilots who are crossing the border and are concerned about inadvertently transporting Zebra or Quagga mussels or other aquatic invasive species, please contact the appropriate federal, provincial or territorial watercraft inspection program or AIS hotline for more information or to coordinate an inspection. For those provinces/territories that do not have watercraft inspection programs or AIS hotlines, 'general inquiry' contact information provided below provides additional information on AIS and what you can do to help stop the spread.\n- British Columbia Freshwater Species – Conservation Officer Hotline 1-877-952-7277 or COS.Aquatic.Invasive.Species@gov.bc.ca Marine Species – DFO Pacific Region: 1-888-356-7525 or aispacific@dfo-mpo.gc.ca Alberta Aquatic Invasive Species Hotline (24/7): 1-855-336-BOAT (2628) or AEP Aquatic Invasive Species Program AEP.AIS@gov.ab.ca Saskatchewan General Inquiries: 1-800-567-4224 or saskatchewan.ca/invasive-species To report an Aquatic Invasive Species: Turn In Poacher Line (24/7): 1-800-667-7561 or SaskTips@gov.sk.ca Manitoba Aquatic Invasive Species Hotline (answered by AIS Specialist; 8:30 AM – 4:30 PM): 1-877-867-2470, or Turn In Poachers line (24/7): 1-800-782-0076, and AIS Specialist: Candace.Parks@gov.mb.ca Ontario General Inquiries: 1-800-563-7711 or www.invadingspecies.com Quebec Turn In Poachers line (24/7, SOS Braconnage) : 1-800-463-2191 or carpes.asiatiques@mffp.gouv.qc.ca QUE_AIS-EAE_QUE@dfo-mpo.gc.ca 1-877-722-4828 New Brunswick DFO Gulf Region: 1-866-759-6600 or Invaders.glf@dfo-mpo.gc.ca DFO Maritimes: 1-888-435-4040 or XMARinvasive@mar.dfo-mpo.gc.ca Nova Scotia General Inquiries: (902) 485-5056 or inland@novascotia.ca DFO Gulf Region: 1-866-759-6600 or Invaders.glf@dfo-mpo.gc.ca DFO Maritimes: 1-888-435-4040 or XMARinvasive@mar.dfo-mpo.gc.ca Newfoundland and Labrador DFO Newfoundland and Labrador Region: 1-855-862-1815 or AIS-EAE.NL@dfo-mpo.gc.ca Prince Edward Island DFO Gulf Region: 1-866-759-6600 or Invaders.glf@dfo-mpo.gc.ca Yukon Territories DFO Pacific Region: 1-888-356-7525 or aispacific@dfo-mpo.gc.ca Northwest Territories DFO Central and Arctic Region: 867-979-8010 or larry.dow@dfo-mpo.gc.ca Nunavut DFO Central and Arctic Region: 867-979-8010 or larry.dow@dfo-mpo.gc.ca",
+    "history": "",
+    "last_amended": "2019-05-30",
+    "current_to": "2019-05-30",
+    "citation": "Memorandum D19-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-8-5-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-8-5",
+    "marginal_note": "References",
+    "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Other Government Department Programs Unit Program & Policy Management Commercial Program Commercial and Trade Branch Headquarters file Legislative references Aquatic Invasive Species Regulations Fisheries Act Canada Border Services Agency Act Customs Act Health of Animals Act Health of Animals Regulations Plant Protection Act Plant Protection Regulations Agriculture and Agri-food Monetary Penalties Act Agriculture and Agri-food Monetary Penalties Regulations Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act Wild Animal and Plant Trade Regulations Ballast Water Control and Management Regulations Canada Shipping Act Other references D1-4-1 , D2-5-12 , D2-6-7 , D11-6-6 , D17-1-4 , D19-1-1 , D19-7-1 , D22-1-1 Superseded memorandum D D19-8-5 dated March 23, 2016",
+    "history": "",
+    "last_amended": "2019-05-30",
+    "current_to": "2019-05-30",
+    "citation": "Memorandum D19-8-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-1",
+    "marginal_note": "On this page",
+    "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links\nUpdates made to this D-memo\nNew information was added regarding the importation of veterinary health products, vaping and nicotine products New information was added regarding the transshipment of Health Canada regulated goods New information was added with regard to Health Canada’s Interim Orders and Urgent Public Health Need importation programs Updated the information with regard to casual importations of fertilizers, pesticides and fertilizer-pesticide combination goods Updated the contact information for the CBSA and Health Canada",
+    "history": "",
+    "last_amended": "2023-07-11",
+    "current_to": "2023-07-11",
+    "citation": "Memorandum D19-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-1",
+    "marginal_note": "Definitions",
+    "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of this memorandum, the following definitions are used:\nGoods: Defined as drugs, veterinary health products, natural health products, medical devices, consumer products, cosmetics, radiation emitting devices, hazardous products and pest control products. Interim order: Issued by the Minister of Health in exceptional situations where immediate action is required to deal with a significant risk, direct or indirect, to health, safety or the environment, under certain subsections of legislation in order to apply temporary measures or directives. Minister: The Minister of Public Safety Canada administers the, Canada Border Services Agency Act , and associated regulations. The Minister of Health and the Department of Health (\"Health Canada\") administer all Health Canada legislation as listed in the Reference section of this memorandum.\nDrugs, natural health products, veterinary health products and medical devices:\nActive ingredient: means a drug that, when used as a raw material in the fabrication of a drug in dosage form, provides its intended effect. Device: means an instrument, apparatus, contrivance or other similar article, or an in vitro reagent, including a component, part or accessory of any of them, that is manufactured, sold or represented for use in: diagnosing, treating, mitigating or preventing a disease, disorder or abnormal physical state, or any of their symptoms, in human beings or animals, restoring, modifying or correcting the body structure of human beings or animals or the functioning of any part of the bodies of human beings or animals, diagnosing pregnancy in human beings or animals, caring for human beings or animals during pregnancy or at or after the birth of the offspring, including caring for the offspring, or, preventing conception in human beings or animals. It does not include such an instrument, apparatus, contrivance or article, or a component, part or accessory of any of them, that does any of the actions referred to in paragraphs (a) to (e) solely by pharmacological, immunological or metabolic means or solely by chemical means in or on the body of a human being or animal. Drug: includes any substance or mixture of substances manufactured, sold, or represented for use in a) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings or animals, b) restoring, correcting or modifying organic functions in human beings or animals, or c) disinfection in premises in which food is manufactured, prepared or kept. Drugs can be for human or veterinary use, include prescription, non-prescription (over-the-counter (OTC)) and controlled drugs. Note: Drugs regulated under the Controlled Drugs and Substances Act , for the purpose of this document, are included in the definition of ‘Drugs’, however, import requirements are covered in Memorandum D19-9-2, Importation and Exportation of Controlled Substances and Precursors . Drug establishment licence ( DEL ): a licence that allows a person to conduct a specified licensable activity (fabricate, package/label, distribute, import, wholesale or test a drug as required under Part C, Division 1A of the Food and Drug Regulations in a building in Canada. A DEL is not required for natural health products. Instead, these products require a site license as per the Natural Health Products Regulations to conduct the activities of fabrication, package/label and import for sale. Drug identification number ( DIN ): is a computer-generated eight digit number assigned by Health Canada to a drug prior to being marketed in Canada. It uniquely identifies all drug products sold in a dosage form in Canada and is located on the label of prescription and over-the-counter drug products that have been evaluated and authorized for sale in Canada. A DIN uniquely identifies the following product characteristics: manufacturer; product name; active ingredient(s); strength(s) of active ingredient(s); pharmaceutical form; route of administration. Drugs for an urgent public health need: Drugs, which are permitted to be imported into Canada to address an urgent public health need. These drugs have been authorized for sale by a foreign regulatory authority (e.g. United States, Switzerland, or the European Union) but are not market authorized for sale in Canada (i.e. no Drug Identification Number ( DIN )). Medical device: means a device within the meaning of the Food and Drugs Act , but does not include any device that is intended for use in relation to animals. Medical devices are classified as Class I, II, III, or IV, depending on their risk level. Medical device establishment licence ( MDEL ): Licence issued to Class I manufacturers as well as importers or distributors of all device classes to permit them to import or distribute a medical device in Canada. Medical device licence ( MDL ): A licence issued to manufacturers authorizing them to import or sell Class II, III, or IV medical devices in Canada. Natural health products: means a substance set out in Schedule 1, or a combination of substances, in which all the medicinal ingredients are substances set out in Schedule 1 of the Natural Health Products Regulations,, a homeopathic medicine or a traditional medicine that is manufactured, sold or represented for use in: the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state or its symptoms in humans; restoring or correcting organic functions in humans; or, modifying organic functions in humans, such as modifying those functions in a manner that maintains or promotes health. Natural health products do not include : substances set out in Schedule 2 of the Natural Health Products Regulations , any combination of substances that includes a substance set out in Schedule 2, or a homeopathic medicine or a traditional medicine that is or includes a substance set out in Schedule 2. Natural product number ( NPN or DIN - HM ): is an eight (8) digit numerical code assigned to each natural health product or homeopathic medicine approved to be marketed under the Natural Health Products Regulations . Non-prescription drugs (also known as over–the-counter drugs): are health products that can be bought without a doctor’s prescription. They are any drug that is not a prescription drug or controlled substance, but are distinguished from natural health products and veterinary health products, which need to meet specific criteria as per their definitions. Prescription drugs: means a drug that is set out in the Prescription Drug List, as amended from time to time, or a drug that is part of a class of drugs that it is included in the Prescription Drug List. Sell: includes (a) offer for sale, expose for sale or have in possession for sale — or distribute to one or more persons, whether or not the distribution is made for consideration, and (b) lease, offer for lease, expose for lease or have in possession for lease. Veterinary health product ( VHP ): means any of the following drugs that is in dosage form and that is not manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms: a substance set out in Column I of Part 1 of List C of the Food and Drug Regulations that is consistent with the descriptive information set out in Columns II to V, or any combination of any substances in which all the medicinal ingredients are substances set out in Column I of Part 1 of that list if that combination is, in respect of each of those substances, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those substances; a homeopathic medicine set out in Column I of Part 2 of List C of the Food and Drug Regulations that is consistent with the descriptive information set out in Columns II to V, or any combination of homeopathic medicines set out in Column I of Part 2 of that list if that combination is, in respect of each of those homeopathic medicines, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those homeopathic medicines; and a traditional medicine set out in Column I of Part 3 of List C of the Food and Drug Regulations that is consistent with the descriptive information set out in Columns II to V, or any combination of traditional medicines set out in Column I of Part 3 of that list if that combination is, in respect of each of those traditional medicines, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those traditional medicines. These are veterinary drugs in dosage form, containing only substances from List C of the Food and Drug Regulations , which are substances such as: vitamins, minerals, or traditional and homeopathic medicines. They are used to maintain or promote health and welfare of companion animals and certain food-producing animals and are not for use to treat, prevent or cure disease. Site licence ( SL ): a licence issued by Health Canada which provides the licensee authorization to conduct the activities of fabricating, packaging/labelling, and importing natural health products for sale.\nConsumer products, cosmetics, radiation emitting devices and vaping products:\nConsumer product: A product, including its components, parts or accessories that may reasonably be expected to be obtained by an individual to be used for non-commercial purposes, including for domestic, recreational and sports purposes, and includes its packaging. Danger to human health or safety: Any unreasonable hazard, existing or potential, that is posed by a consumer product during or as a result of its normal or foreseeable use and that may reasonably be expected to cause the death of an individual exposed to it or have an adverse effect on that individual’s health, including an injury, whether or not the death or adverse effect occurs immediately after the exposure to the hazard, and includes any exposure to a consumer product that may reasonably be expected to have a chronic adverse effect on human health. Cosmetic: Includes any substance or mixture of substances manufactured, sold or represented for use in cleansing, improving or altering the complexion, skin, hair or teeth, and includes deodorants and perfumes. Radiation emitting device: Any device that is capable of producing and emitting radiation, or any component of or accessory to a device that is capable of producing and emitting radiation. Vaping products: Previously referred to as e-cigarettes and electronic nicotine delivery systems. Vaping products are defined as (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol; (b) a device that is designated to be a vaping product by the Vaping Products Labelling and Packaging Regulations ; (c) a part that may be used with those devices; and (d) a substance or mixture of substances, whether or not it contains nicotine, that is intended for use with those devices to produce emissions. It does not include devices and substances or mixtures of substances that are excluded by the regulations, cannabis or cannabis accessories (as defined in subsection 2(1) of the Cannabis Act ), ), tobacco products or their accessories. Includes vaping devices, and their individual parts such as atomizers (heating element) and vaping liquids.\nPest control products:\nPest control product: is (a) A product, an organism or a substance, including a product, an organism or a substance derived through biotechnology, that consists of its active ingredient, formulants and contaminants, and that is manufactured, represented, distributed or used as a means for directly or indirectly controlling, destroying, attracting or repelling a pest or for mitigating or preventing its injurious, noxious or troublesome effects; (b) an active ingredient that is used to manufacture anything described in paragraph (a); or, (c) any other thing that is prescribed to be a pest control product. Note: Pest control products are classified as domestic, commercial, restricted or manufacturing. A pest control product can include a chemical, a device or a microbial agent. Device: An article, an instrument, an apparatus, a contrivance or a gadget. Devices that are contained in Schedule 1 of the Pest Control Products Regulations are subject to registration under the Pest Control Products Act . Microbial agent: A pest control product whose active ingredient is a micro-organism . It includes any metabolites and toxins produced by the micro-organism . Note: A micro-organism is any organism too small to be visible to the naked eye, and includes viruses, bacteria, protozoa, algae, etc., that are represented for or used in controlling pests. Pest control product registration number (PCP Reg. No.): Numerical code assigned to each pest control product approved under the Pest Control Products Act for import, distribution and use. The code consists of up to five digits or five digits with two additional characters at the end (e.g. 12345 or 12345.xx). Research authorization certificate number (RA No.): Alphanumerical code assigned to each Research Authorization Certificate, authorizing specific pest control products for specific research purposes. The code consists of four digits, RA , and then the last two digits of the year issued (e.g. 1234-RA-12). Research Authorization Certificates are issued by Health Canada after review and approval of the appropriate information as outlined in the Pest Control Products Regulations , to conduct research on pest control products in support of registration or amendments to existing registrations. Research notification certificate number (RN No.): Alphanumerical code assigned to each Research Notification Certificate, authorizing specific pest control products for specific research purposes. The code consists of four digits, RN , and then the last two digits of the year issued (e.g. 1234-RN-12). Research Notification Certificates are issued by Health Canada after review and approval of the appropriate information as outlined in the Pest Control Products Regulations , to conduct research on pest control products in support of registration or amendments to existing registrations. RN No.’s are issued for smaller scale research once the applicant notifies Health Canada, for research that does not require a full Research Authorization. Foreign product use ( FPU ) certificate number: Numerical code assigned to each Foreign Product Use Certificate issued according to the Grower Requested Own Use Program, authorizing importation of specific unregistered pest control products for specific agricultural purposes. The code consists of six or seven digits, a dash, then three digits (e.g. 123456-123 or 1234567-123). Scheduled under the Pest Control Products Act: This statement refers to pest control products that are not required to be registered (and as such would not have a PCP Reg. No.) in order to be imported and distributed for sale and use, as they are “are exempt from registration”). For a complete list, please refer to Schedule 2 of the Pest Control Products Regulations.\nHazardous products:\nHazardous product: Any product, mixture, material or substance that is classified in accordance with the Hazardous Products Regulations in a category or subcategory of a physical or a health hazard class listed in Schedule 2 of the Hazardous Products Act. Note: A hazardous product cannot be a(n): “consumer product” as defined under the Canada Consumer Product Safety Act , “pest control product” as defined under the Pest Control Products Act “cosmetic”, “device”, “drug” or “food” as defined under the Food and Drugs Act , nuclear substance, within the meaning of the Nuclear Safety and Control Act , that is radioactive hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal tobacco or a tobacco product as defined under the Tobacco and Vaping Products Act manufactured article explosive as defined under the Explosives Act, wood or product made of wood Label: A group of written, printed or graphic information elements that relate to a hazardous product. Labels are designed to be affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged. Safety data sheet: A document that contains, under the headings that, by virtue of the Hazardous Products Regulations , are required to appear in the document, information about a hazardous product, including information related to the hazards associated with any use, handling or storage of the hazardous product in a work place. HMIRA registry number: An identification number assigned to a hazardous product by Health Canada in the context of the Hazardous Materials Information Review Act to exempt a supplier subject to the Hazardous Products Act from having to disclose confidential business information, such as the chemical name of one or more trade-secret hazardous ingredients, on the safety data sheet or label of the hazardous product. As a replacement for confidential business information, the Hazardous Materials Information Review Act registry number is required to be shown on the safety data sheet of the hazardous product and, for certain claims, on the label of the hazardous product.",
+    "history": "",
+    "last_amended": "2023-07-11",
+    "current_to": "2023-07-11",
+    "citation": "Memorandum D19-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-1",
+    "marginal_note": "Guidelines",
+    "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods",
+    "division": "",
+    "heading": "",
+    "text": "Introduction\nThe CBSA assists Health Canada in administering Health Canada legislation as it relates to the importation of goods at the border.\nRole of the Canada Border Services Agency\n1. The CBSA is not required to verify, validate, stamp, and/or return any permits or licenses for goods on behalf of Health Canada.\n2. The CBSA may detain goods under the authority of the Customs Act and refer them to Health Canada for an admissibility recommendation and disposition decision, either as a result of specific information or in the event that a border services officer finds/determines suspected contraventions of Health Canada’s legislation.\n3. The CBSA , in the case of suspect counterfeit products, works with the rights holder (i.e. an individual who owns a copyright or trademark) where they have filed a Request for Assistance to temporarily detain suspected counterfeit goods at the border to afford the rights holder the opportunity to potentially pursue legal action. For more information about the CBSA’s Intellectual Property Rights Program, please refer to D19-4-3, Copyright, Trademarks and geographical indications . 4. The CBSA ’s enforcement role, on behalf of Health Canada, beyond the initial detention is limited to Customs Act contraventions. In such cases, the CBSA may seize the goods under the Customs Act . Role of Health Canada 5. Health Canada is responsible for the administration and enforcement of all its legislation and regulations. 6. Health Canada will identify to the CBSA certain goods that may contravene Health Canada’s legislation and regulations that pose a potential risk to human health, the safety of Canadians, or to the environment. Health Canada will request that the CBSA to detain these goods at the time of importation. 7. Health Canada’s inspectors may examine, open, test, seize, take photographs and/or sample goods detained by the CBSA and may make copies of any record and/or document related to the detained goods in accordance with the relevant provisions of Health Canada’s legislation and regulations. 8. Health Canada may follow-up with the importer, exporter or person responsible for the imported goods to gather information regarding admissibility and disposition of regulated products in the shipment. 9. Health Canada will provide a recommendation to the CBSA regarding the admissibility of detained goods that are suspected to be in contravention of Health Canada’s legislation and regulations. 10. Health Canada’s inspectors may provide opportunity or order disposition of goods detained by the CBSA in accordance with the relevant provisions of Health Canada’s legislation and regulations that are reasonably believed to be in contravention. Health Canada will inform the CBSA of any processes being pursued, under their legislation and regulations, that may require the goods to be transferred to Health Canada or moved to another storage facility. Role of Importers 11. Importers are responsible for ensuring that all imported commodities are compliant with the requirements of applicable CBSA and Health Canada legislation. 12. Importers must also obtain and have available for examination all required licences, permits, registry numbers, labels, safety data sheets and/or documents as required by the Health Canada legislation. In some circumstances, these documents should accompany the shipment to facilitate the importation. Such documents may include: a copy of the establishment license; a copy of the site license; a No Objection Letter for clinical trial drugs; a Letter of Authorization under the Special Access Program; a Research Authorization or Research Notification Certificate; a Foreign Product Use certificate; or product label. 13. Importers, distributors, suppliers, transporters, manufacturers and/or retailers may obtain more information about Health Canada’s requirements by visiting Health Canada’s website . 14. Importers, and other entities that are recognized as being the “regulated party”, may be held responsible for all costs relating to the movement, destruction, disposal or exportation of goods that Health Canada has deemed inadmissible to Canada. Interim orders ( IO ) 15. Interim Orders are issued by the Minister of Health under exigent circumstances. These orders are specific only to the goods specified in the Interim Order, outline measures and are valid for a limited duration. Upon expiration, they no longer apply and goods will continue to be processed as they were prior to the Interim Order coming into effect. Single window initiative 16. CBSA ’s Single Window Initiative ( SWI ), Integrated Import Declaration ( IID ) release service option ( SO ) 911 allows importers and brokers to submit and obtain electronic release for commercial goods regulated by Participating Government Departments and Agencies. 17. The SWI IID Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Appendix B of the ECCRD includes a list of required data elements for all of Health Canada’s import programs. 18. Health Canada is a participant in the SWI and they have 12 different import programs, which includes: Consumer Products; Human Drugs; Natural Health Products; Controlled Substances and Precursors; Veterinary Drugs; Radiation Emitting Devices; Blood and Blood Components; Cells, Tissues and Organs; Active Pharmaceutical Ingredients; Donor Semen; Medical Devices; and, Pesticides. 19. When an importer or broker utilizes the SWI IID to obtain a release for goods that are regulated by Health Canada, they must submit all required Health Canada data elements or they may be issued an Administrative Monetary Penalty. 20. For more information on the SWI IID , please refer to CBSA ’s website . For further information on release of commercial goods, please refer to D17-1-4 Release of Commercial Goods . Note: Export or in-transit shipments of commercial goods are out of scope for the SWI IID . Transhipments of Health Canada regulated goods Food and Drugs Act 21. Section 38 of the Food and Drugs Act , pertains to the in-transit movement of packaged food, drugs, cosmetics and medical devices that enter Canada for the sole purpose of export and cannot be sold for use or consumption in Canada. 22. Section 38 states that the conditions under which a transhipment is exempt from the Food and Drugs Act : it is manufactured or prepared outside of Canada; it is imported solely for the purpose of export and is not sold for consumption or use in Canada and; it meets any other prescribed requirement. 23. A shipment may be split into multiple shipments for various destinations outside of Canada, but must remain in bond throughout its entire passage through Canada. However, for the exemption to apply, no manufacturing, packaging, labelling, testing or any other manipulation of the goods may be conducted in relation to the shipment while in Canada. 24. There is no exemption from the requirements of the Food and Drugs Act and regulations in instances where a health product is imported into Canada for further manufacturing, packaging (other than break bulk), labelling or testing and then the product is exported. Pest Control Products Regulations 25. Section 3.1(1) of the Pest Control Products Regulations pertains to the in-transit movement of pest control products. If pest control products are moving in-transit through Canada, they are exempt from registration requirements. For pest control products that are not subject to the Transportation of Dangerous Goods Act , specific information must accompany the shipment (outlined in section 3.2 of the Pest Control Products Regulations )) pertaining to: Safety Information Identification Hazard identification Active ingredient First aid measures Firefighting, handling, transport and storage Accidental release, decontamination and safe disposal Toxicological and ecological risk reduction Packaging Storage and transport Importation of drugs (prescription and non-prescription), natural health products, veterinary health products and medical devices for commercial activities under the Food and Drugs Act . Commercial importation of drugs (prescription and non-prescription), natural health products, veterinary health products 26. Health Canada generally considers the following to be examples of commercial importations: An import shipment destined for a retailer, distributor, or other commercial establishment. This includes shipments being sent to independent sales contractors/distributors; to a health care practitioner for use in their practice; or to a qualified investigator of a drug that is to be given to or used to treat a patient or subject in a clinical trial. An import shipment from a single foreign supplier that consists of individually addressed parcels where the importer of record is an individual or company and there is no separate invoice for each of the individually addressed parcels. An import shipment that contains more than a 90-day supply of drugs, natural health products, veterinary health products, or medical devices (e.g. contact lenses) based on their directions for use or reasonable consumption, subject to inspector discretion and enforcement priorities established with the CBSA . An import shipment that is part of a pattern of repeat personal importations of the same drug, natural health product, veterinary health product, medical device to the same importer within a 90-day period, where the total quantity imported in all shipments totals more than a 90-day supply based on its directions for use or reasonable intake, subject to inspector discretion. An import shipment that is accompanied by or associated with materials to be used for advertising or promotion. An import shipment destined for export sale, different requirements apply for transshipments (refer to paragraphs 21-24 of this memo). 27. The Food and Drug Regulations requires that all human and veterinary drugs in finished dosage form, imported for sale, be labelled with a Drug Identification Number ( DIN ). Similarly, all natural health products imported for sale must be labelled with a Natural Product Number ( NPN ) or Homeopathic Medicines Number ( DIN - HM ) in accordance with the Natural Health Products Regulations . 28. Importers of veterinary health products ( VHP s) for sale are required to notify Health Canada prior to import. A Health Canada Notification Number ( NN ) should be referenced on the product. Shipments may be required to be referred to Health Canada for verification of notification. VHP s do not require a Site Licence ( SL ), nor does the importer have to hold a Drug Establishment Licence ( DEL ). 29. Shipments of human drugs and natural health products not available in Canada may be authorized for importation through the Special Access Program or the clinical trial provisions of the Food and Drug Regulations or the Natural Health Products Regulations . Veterinary drugs not available in Canada may be authorized for importation through either the Emergency Drug Release Program ( EDR ) or an Experimental Study Certificate ( ESC ). These shipments of human/vet drugs and NHP s may not be labelled with a DIN / NPN / DIN - HM , but will be accompanied by a Health Canada authorization letter (No Objection Letter, Notice of Authorization, or Letter of Authorization, as appropriate). 30. For human drugs, human drug active ingredients, veterinary drugs, veterinary active pharmaceutical ingredients, and natural health products, importers of commercial shipments must hold aa Drug Establishment Licence ( DEL ) or Site Licence ( SL ) for the activity of importation for the category of drug being imported. The foreign manufacturing site must be listed on the Importer’s DELL . 31. For veterinary active pharmaceutical ingredients on List A, importers of commercial shipments must hold a Drug Establishment Licence ( DEL, ) for the activity of importation for the category of API s set out in List A that are for veterinary use. The foreign manufacturing site must be listed on the Importer’s DEL . These requirements also apply to importation by a pharmacist, a veterinary practitioner or a person who compounds a drug under the supervision of a veterinary practitioner, of an active pharmaceutical ingredient for veterinary use that is for the purpose of compounding, pursuant to a prescription, a drug in dosage form that is not commercially available in Canada, if that ingredient is set out in List A. 32. Importers of ingredients for use in manufacturing veterinary health products or natural health products are not required to have a Drug Establishment Licence ( DEL ) or Site Licence ( SL ) for the activity of importation. 33. Bulk veterinary active ingredients are considered to be drugs in final dosage form when they are intended for direct administration to animals (e.g. topically, in water, in feed) without further compounding by a pharmacist or veterinarian or manufacturing). DIN and DEL requirements apply in these circumstances. 34. The FDR permit importation of certain foreign unauthorized drugs to address an Urgent Public Health Need in Canada , these drugs can be found on the List of Drugs for an Urgent Public Health Need . They do not require a DIN , but they are required to be imported by a DEL holder with the activity of import. The drug must be exported directly from the foreign regulatory authority/foreign country (Only United States, Switzerland or European Union countries) as specified for the drug on the List. 35. Under Section C.01.045 of the Food and Drug Regulations , importation of prescription drugs is restricted to practitioners, drug manufacturers, wholesale druggists or registered pharmacists, or a resident of a foreign country while a visitor in Canada. 36. The CBSA may detain and refer drugs, natural health products, and veterinary health products to Health Canada for an admissibility recommendation when the requirements noted in this section are not suspected to be met. Commercial importation of medical devices 37. The Medical Device Regulations require that Class II, III and IV medical devices have a medical device licence ( MDL ) for each device in order to be imported for sale in Canada. 38. Importers of commercial shipments of medical devices must hold aa Medical Device Establishment Licence ( MDEL ). However, the following are exempt from the requirement of having an MDEL to import medical devices: 39. Retailers, including: Companies that sell medical devices to the end-user (ultimate consumer) for their own personal use; and Canadian manufacturers of Class I medical devices who sell their devices solely to ultimate consumers or end users; Healthcare facilities; Manufacturers of Class II, III or IV medical devices; Manufacturers of Class I devices that import or distribute solely through a person that holds an MDEL ; Importations of a medical device by a person for their own personal use, unless there is evidence that the operation of the device would require assistance of another individual, including a professional, the person’s doctor, or a health practitioner; Establishments that import or sell devices only for use on animals (label of the device must state that it is for use on animals); Dispensers; and, Establishments that only import or sell custom-made devices, medical devices for special access, or, medical devices for investigational testing involving human subjects, such as for clinical trials. Importation of drugs (prescription and non-prescription), natural health products and veterinary health products for personal use under the Food and Drugs Act, . Personal use importation of prescription drugs 40. Health Canada considers a personal importation as an importation by an individual for their own use or for use on a person or animal under their care or guardianship and which does not meet the definition of a commercial importation as set out in paragraph 26 of this memo. 41. Under Section C.01.045 of the Food and Drug Regulations , importation of prescription drugs is restricted to practitioners, drug manufacturers, wholesale druggists or registered pharmacists, or a resident of a foreign country while a visitor in Canada. Note: drugs imported by practitioners for treating patients or animals are not considered to be personal importations but rather commercial importation for sale. Canadian residents 42. Health Canada may exercise enforcement discretion to permit a Canadian returning from abroad to bring with them, on their person, a single course of treatment or a 90-day supply based on the directions for use, whichever is less, of a prescription drug. This discretion is reserved for Canadian residents returning to Canada with prescription drugs, which were dispensed for a treatment prior to leaving Canada, or drugs obtained through a renewed prescription while abroad or filled prescription to treat an illness, injury, or as part of medical care while abroad. 43. Prescription drugs imported, as per paragraph 27 above, must be for the individual's personal use or the use of a person or animal for whom they are responsible and with whom they are travelling. Additionally, all personal importations of prescription drugs must be packaged in the hospital, pharmacy dispensing or retail packaging, or have the original label affixed to it clearly indicating what the product is and what it contains. 44. The CBSA may detain and refer prescription drugs to Health Canada when these conditions are not met. 45. Canadian residents may not import prescription drugs by mail or courier. Non-residents of Canada 46. Visitors to Canada and non-residents arriving from abroad are permitted to import a single course of treatment or a 90-day supply of a prescription drug hand-carried for their personal use or the use of a person or animal under their care and with whom they are travelling. 47. Visitors and non-residents are allowed to import a single course of treatment or a 90-day supply of a prescription drug by mail or courier. 48. All personal importations of prescription drugs must be packaged in the hospital, pharmacy dispensing or retail packaging, or have the original label affixed to it clearly indicating what the product is and what it contains. 49. The CBSA may detain and refer prescription drugs to Health Canada when import requirements are not met. Personal use importation of non-prescription drugs, natural health products, and veterinary health products 50. Residents, non-residents and visitors to Canada can import for their own use or for a person or a companion animal under that individual's care, a single course of treatment or up to a 90-day supply of veterinary health products, natural health products and non-prescription drugs every 90 days. The medication must be packaged in hospital, pharmacy dispensing or retail packaging, or have the original label affixed to it clearly indicating what the product is and what it contains and no indication of sale in Canada, subject to inspector discretion for personal quantity. 51. The CBSA may detain and refer veterinary health products, natural health products and non-prescription drugs to Health Canada when these requirements are not met. Personal use importation of veterinary drugs for food producing animals 52. Personal importation of market authorized veterinary drugs or notified veterinary health products ( VHP s) for food producing animals or animals intended as food (including all horses) is restricted to a single course of treatment or a 90-day supply per animal. 53. For veterinary drugs or veterinary health products ( VHP s) not authorized or notified in Canada, import is restricted to a single course of treatment or a 90-day supply per animal, and only to drugs on List B – List of Certain Veterinary Drugs Which May Be Imported but Not Sold. Importers may provide information on the species and the number of animals being treated in order to indicate how they meet the requirements prescribed on List B. Personal use importation of medical devices 54. Personal use generally does not include medical devices that require the intervention of another person (i.e. use on an individual). The Medical Device Regulations do not apply to importation of medical devices for personal use. As an example, breast implants, an x-ray machine or a defibrillator are not considered to be a personal use import. Importation of consumer products, cosmetics, radiation emitting devices and vaping products for commercial activities under the Canada Consumer Product Safety Act and the Tobacco and Vaping Products Act . Note: The information in this section applies to both commercial and personal use importations except where otherwise indicated. Commercial and personal use importation of consumer products 55. Under the Canada Consumer Product Safety Act , the importation into Canada, manufacture, sale and advertisement of consumer products are regulated by Health Canada. 56. This legislation applies to commercial and non-commercial (e.g. personal use) importations of new or used consumer products (including their components, parts or accessories and packaging), and allows inspectors designated under the Act to examine, test, seize, detain and/or take samples of consumer products imported into Canada. Note: For the purposes of this memorandum, consumer products may be grouped into two categories: prohibited and regulated products. Prohibited consumer products 57. Schedule 2 of the Canada Consumer Product Safety Act (refer to Appendix A of this memorandum) lists certain products which are prohibited from importation, sale, manufacture or advertisement in Canada. Importers may contact one of the regional Health Canada Consumer Product Safety Offices to verify whether specific products are prohibited (refer to Appendix B of this memorandum). 58. The CBSA will detain prohibited products listed under Schedule 2 of the Canada Consumer Product Safety Act , and refer them to Health Canada. Regulated consumer products 59. The Canada Consumer Product Safety Act stipulates that no person shall import, sell, or advertise a consumer product that does not meet the requirements set out in the regulations or that is a danger to human health or safety. These products must meet the prescribed requirements and conditions set out in the Canada Consumer Product Safety Act and regulations made thereunder to be legally imported into Canada. 60. The CBSA will detain regulated consumer products and refer them to Health Canada to verify import requirements when it is suspected that a regulated product may pose a danger to human health and/or safety. Commercial and personal use importation of cosmetics 61. The CBSA will detain cosmetic importations (personal and commercial shipments) and refer them to Health Canada to determine import requirements when it is suspected that a product may contravene the Food and Drugs Act or the Cosmetic Regulations . Commercial and personal use importation of radiation emitting devices 62. The CBSA will detain radiation emitting devices importations (personal and commercial shipments) and refer them to Health Canada to determine import requirements when it is suspected that a radiation emitting device may pose a danger to human health or safety, or may contravene the Radiation Emitting Devices Act or its regulations. Commercial importation of vaping products 63. As per the Tobacco and Vaping Products Act and Canada Consumer Product Safety Act , nicotine is permitted in vaping products sold in Canada without a prescription. \"Vaping products\" (previously referred to as e-cigarettes and electronic nicotine delivery systems) include vaping devices, and their individual parts such as atomizers (heating element) and vaping liquids, which all fall under Health Canada’s Consumer Product Safety portfolio. 64. The following commercial shipments of vaping products may be referred to Health Canada for an admissibility recommendation: A shipment that discloses a nicotine concentration of more than 66 mg/mL or is suspected to contain more than 66 mg/mL (Product Safety referral); Any vaping products that make health claims, regardless of ingredients contained including nicotine (Health product referral); Unlicensed vaping products labelled or tested to contain health product ingredients other than nicotine as the sole ingredient (e.g. NHP , non-prescription , prescription ingredients, or a mixture of health product ingredients) (Health product referral); Unlicensed health products (other than vaping products) containing nicotine (Health product referral). Personal use importation of vaping products 65. Personal shipments of vaping products containing 66 mg/mL or less of nicotine (only identifiable where the vaping product specifies the concentration), non-prescription (i.e. not on the Prescription Drug List and not containing a controlled substance in a schedule to the Controlled Drugs and Substances Act ) or Natural Health Products ingredients, including re-usable delivery systems, with or without health claims may be imported for personal use (reasonable amounts for 90 day supply within a 90 day period). 66. Note, vaping devices that contain substances or mixtures of substances that are excluded by the regulations, including cannabis, as defined in subsection 2(1) of the Cannabis Act, must adhere to those regulated product import requirements, be it the Food and Drugs Act or the Cannabis Act or the (refer to Memorandum D-19-9-2 , Importation and Exportation of Cannabis, Controlled Substances and Precursors.). In such cases, the device is not considered a vaping product regulated under the Tobacco and Vaping Products Act. 67. Vaping products that indicate they contain nicotine, but do not disclose a concentration may be referred as followed: with health claims (health product referral to Health Canada); without health claims (product safety referral to Health Canada). Vaping products without any indication of nicotine or other active ingredient: with health claims (health product referral to Health Canada); without health claims (may be released). Commercial and personal use importation of tobacco 68. Any product made in whole or in part of tobacco, including tobacco leaves: These products fall under the Tobacco and Vaping Products Act (Tobacco and Vaping referral). A tobacco product also includes papers, tubes and filters intended for use with that product; a device, other than a water pipe, that is necessary for the use of that product and the parts that may be used with the device. Commercial and personal use importation of nicotine 69. Loose, Tobacco-free leaves containing Nicotine: Considered a prescription drug – Any nicotine containing product with loose leaves, or ground-up leaf material, (i.e. leaves which are not in a pouch/sachet/etc.) for consumption are considered Prescription Drugs. Personal importations – Only permitted if the importer is a visitor to Canada, practitioner or registered pharmacist for their own personal use ( 90-day supply). 70. Tobacco-free leaves in pouches for oral absorption containing greater than 4mg of nicotine per dosage unit (i.e. per pouch): Considered a prescription drug – the amount of nicotine specified refers to the amount per dosage unit, which would be a single pouch. It does not refer to a concentration, or an amount in a tin or box, etc. Personal Importations – Permitted only if the importer is a visitor to Canada, practitioner or registered pharmacist for their own personal use ( 90-day supply). 71. Tobacco-free leaves in pouches for oral absorption containing 4 mg or less of nicotine per dosage unit (i.e. per pouch): Considered aa Natural Health Product – the amount of nicotine is calculated per pouch / dosage unit. Personal importation – Permitted for anyone to import for their own personal use (90 day supply). Importation of Pest Control Products for commercial activities under the Pest Control Products Act Commercial importation of pest control products 72. Pest control products imported into Canada must meet the requirements in the Pest Control Products Act and its regulations. They must be either: registered (with a PCP Reg. No.) and bear the Canadian label; authorized for specific research purposes (with a RA No. or RN No.); authorized under the Grower Requested Own Use Program for specific agricultural use (with a Foreign Product Use certificate number); scheduled or otherwise authorized and meet the Canadian labelling requirements; or manufactured only for export and contain an active ingredient that is registered in Canada. 73. The CBSA will detain pest control products and refer them to Health Canada to verify import requirements when it is suspected that the product endangers human health or safety or the environment, or may otherwise contravene the Pest Control Products Act or its regulations. Importation of Pest Control Products for personal use under the Pest Control Products Act Personal use importation of pest control products 74. There is an exemption from the Pest Control Products Regulations, for any pest control product imported into Canada, for small amounts for personal use, when the following conditions are met: Not an organism or a device of a type described in Schedule 1 of the Pest Control Products Regulations ; The product is being imported by a user for their personal use (i.e. not intended for distribution, including sale); The product is in their personal possession at the time of the importation; The quantity is not more than 500 g or 500 mL; By virtue of its active ingredient and concentration, the product would have the product class designation of “DOMESTIC” if it were registered in Canada ((registered Domestic Class products can be found here: https://pr-rp.hc-sc.gc.ca/ls-re/index-eng.php ;); The product is registered or otherwise authorized in the country of origin as a product equivalent to a pest control product; The product is in its original package with the original label intact; and The information on the package and label is in either English or French, is clear and legible, allows for the determination of the active ingredient, concentration and quantity of the product and includes the registration or authorization number assigned by the regulatory body in the country of origin. Importation of hazardous products for commercial activities under the Hazardous Products Act Commercial importation of hazardous products (not permitted for personal use importation) 75. The importation into Canada, and sale of hazardous products intended for use, handling or storage in a workplace in Canada are regulated under the Hazardous Products Act , and the Hazardous Products Regulations . This legislation applies to commercial importations of hazardous products (including their packaging), and allows inspectors designated by Health Canada to examine, test, seize, detain or take samples of hazardous products imported into Canada. 76. The following products are not subject to the Hazardous Products Act and the Hazardous Products Regulations : Any nuclear substance, within the meaning of the Nuclear Safety and Control Act , that is radioactive; Any hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal; Any tobacco or a tobacco product as defined in section 2 of the Tobacco and Vaping Products Act ; Any manufactured article, as defined under section 2 of the Hazardous Product Act ; Any pest control product as defined in subsection 2(1) of the Pest Control Products Act ; Any explosive as defined in section 2 of the Explosives Act ; Any cosmetic, device, drug or food, as defined in section 2 of the Food and Drugs Act ; Any consumer product as defined in section 2 of the Canada Consumer Product Safety Act ; and Any wood or product made of wood. 77. In accordance with the Hazardous Products Act , an importer must obtain or prepare, on or prior to the importation of the hazardous product, a safety data sheet that meets the requirements set out in the Hazardous Products Regulations . However, the safety data sheet may travel separately from the imported product or the safety data sheet may have already been obtained by the importer. If the hazardous product being imported into Canada is not accompanied by a safety data sheet, the BSO may request the information from the importer of the product as the importer would be the responsible party to provide this information. If they are unable to obtain the information, it would be up to CBSA ’s discretion if they choose to allow the product to enter into Canada or refuse it’s entry. The importer must also affix, print or attach to the hazardous product or the container in which the hazardous product is packaged, a label that meets the requirements set out in the aforementioned regulations. However, a non-compliant label is permitted for importation, if the hazardous product is imported for the purpose of being brought into compliance with the labelling requirements before it is used or sold. 78. No supplier shall sell or import a hazardous product that is intended for use, handling or storage in a workplace in Canada if the hazardous product or the container in which the hazardous product is packaged has affixed to, printed on or attached to it, information about the hazardous product that is false, misleading or likely to create an erroneous impression with respect to the information that is required to be included on a label or safety data sheet for that hazardous product, in order for the supplier to comply with the Hazardous Products Act . 79. The CBSA will detain hazardous products and refer them to the Workplace Hazardous Materials Bureau of Health Canada to verify import requirements when it is suspected that a hazardous product may contravene the Hazardous Products Act or its regulations. Penalty information 80. Penalties (including administrative monetary penalties, fines and imprisonment) may apply for failure to comply with the Food and Drugs Act , Canada Consumer Product Safety Act , Radiation Emitting Devices Act , Pest Control Products Act , Hazardous Products Act , Hazardous Materials Information Review Act , and/or the Customs Act . The penalties are outlined in the respective legislation. Health Canada contact information 81. Any questions concerning Health Canada's administration of its legislation should be directed to Health Canada. Please refer to Appendix B for a list of Health Canada contacts. Canada Border Services Agency contact information 82. For more information regarding the CBSA ’s administration of Health Canada legislation as it relates to goods being imported into Canada, call the Border Information Service at 1-800-461-9999 . From outside Canada, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A- Prohibited Consumer Products Under the Canada Consumer Product Safety Act , section 5, it is prohibited to manufacture, import, advertise or sell a Consumer Product listed in Schedule 2. Those consumer products are: 1. Jequirity beans ( abrus precatorius ) or any substance or article that is made from or that includes jequirity beans in whole or in part. 2. Spectacle frames that, in whole or in part, are made of or contain cellulose nitrate. 3. Baby walkers that are mounted on wheels or on any other device permitting movement of the walker and that have an enclosed area supporting the baby in a sitting or standing position so that their feet touch the floor, thereby enabling the horizontal movement of the walker. 4. Products for babies, including teethers, pacifiers and baby bottle nipples that are put in the mouth when used and that contain a filling that has in it a viable micro-organism. 5. Structural devices that position feeding bottles to allow babies to feed themselves from the bottle while unattended. 6. Disposable metal containers that contain a pressurizing fluid composed in whole or in part of vinyl chloride and that are designed to release pressurized contents by the use of a manually operated valve that forms an integral part of the container. 7. Liquids that contain polychlorinated biphenyls for use in microscopy, including immersion oils but not including refractive index oils. 8. Kites any part of which is made of uninsulated metal that is separated from adjacent conductive areas by a non-conductive area of less than 50 mm and that either (a) has a maximum linear dimension in excess of 150 mm, or (b) is plated or otherwise coated with a conductive film whose maximum linear dimension exceeds 150 mm. 9. Kite strings made of a material that conducts electricity. 10. Products made in whole or in part of textile fibres, intended for use as wearing apparel, that are treated with or contain tris (2,3 dibromopropyl) phosphate as a single substance or as part of a chemical compound. 11. Any substance that is used to induce sneezing, whether or not called \"sneezing powder\", and that contains (a) 3,3′-dimethoxybenzidine (4,4′-diamino-3,3′-dimethoxybiphenyl) or any of its salts; (b) a plant product derived from the genera Helleborus (hellebore), Veratrum album (white hellebore) or Quillaia (Panama Wood); (c) protoveratrine or veratrine; or (d) any isomer of nitrobenzaldehyde. 12. Cutting oils and cutting fluids, that are for use in lubricating and cooling the cutting area in machining operations, and that contain more than 50 µg/g of any nitrite, when monoetha-nolamine, diethanolamine or triethanolamine is also present. 13. Urea formaldehyde-based thermal insulation, foamed in place, used to insulate buildings. 14. Lawn darts with elongated tips. 15. Polycarbonate baby bottles that contain 4, 4′-isopropylidenediphenol (bisphenol A). 16. Products that are made, in whole or in part, of polyurethane foam that contains tris (2-chloroethyl) phosphate and that are intended for a child under three years of age. Appendix B - Health Canada Product Specific Contact Information General questions regarding the importation of drugs, veterinary health products, natural health products and medical devices Email: healthproduct-import-produitsante@hc-sc.gc.ca Phone: 833-622-0414 Questions regarding the importation requirements of health products, please contact the Health Product Border Compliance Program Email: hpbcp-pcpsf@hc-sc.gc.ca Phone: 1-800-267-9675 Regional questions related to health product referrals Atlantic Region Email: insp.aoc-coa@hc-sc.gc.ca Tel: 1-902-426-4775 Quebec Region Email: QC.UIF-BIU@hc-sc.gc.ca Tel: 1-800-561-3350 Ontario Region Email: ON.BIU-UIF@hc-sc.gc.ca Tel: 1-416-973-1600 Provinces of Manitoba and Saskatchewan: Email: insp_msoc_coms@hc-sc.gc.ca Tel: 1-204-594-8061 Province of Alberta, Northwest Territories, Nunavut, and Yukon Email: insp_aboc-coa@hc-sc.gc.ca Tel: 1-780-495-0490 British Columbia Region Email: insp_woc-coo@hc-sc.gc.ca Tel: 1-604-666-3350 Consumer Products and Cosmetics General Enquiries Tel: 1-866-662-0666 Atlantic Region Email : Atlantic.ProdSafe@hc-sc.gc.ca Quebec Region Email: Quebec.Prod@hc-sc.gc.ca Ontario Region Email : Tor.ProdSafe@hc-sc.gc.ca Provinces of Manitoba and Saskatchewan Email: MBSK.ProdSafe@hc-sc.gc.ca Province of Alberta, Northwest Territories, Nunavut and Yukon Email: Alberta.ProdSafe@hc-sc.gc.ca British Columbia Region Email: Bby.ProdSafe@hc-sc.gc.ca Enquiries from the United States of America Tel: 1-866-662-0666 Enquiries from international locations other than the United States Africa Email: Alberta.ProdSafe@hc-sc.gc.ca Asia Email: Bby.ProdSafe@hc-sc.gc.ca Australia Email: Alberta.ProdSafe@hc-sc.gc.ca Central and South America Email: MBSK.ProdSafe@hc-sc.gc.ca Europe Email: Atlantic.ProdSafe@hc-sc.gc.ca Radiation Emitting Devices Consumer and Clinical Radiation Protection Bureau Email: ccrpb-pcrpcc@hc-sc.gc.ca Tel: 613-954-6699 Pest Control Products Pesticide Compliance Program General enquiries regarding importation requirements of pest control products: Email: pcp-pcp@hc-sc.gc.ca Tel: 613-736-3673 Questions related to pest control product importation referrals: British Columbia, Yukon, Northwest Territories and Nunavut Email: bcpesticides@hc-sc.gc.ca Tel: 604-653-5473 Alberta, Saskatchewan and Manitoba Email: info.pesticides.prairies@hc-sc.gc.ca Tel: 403-473-4555 Ontario Email: info.pesticides.ontario@hc-sc.gc.ca Tel: 519-826-2895 Quebec Email: info.pesticides.quebec@hc-sc.gc.ca Tel: 514-283-7306 New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador Email: info.pesticides.atlantic@hc-sc.gc.ca Tel: 902-365-8669 Hazardous Products General Enquiries Tel: 1-855-407-2665 Regarding the Hazardous Products Act or its Regulations Email: WHMIS_SIMDUT@hc-sc.gc.ca Regarding the Hazardous Materials Information Review Act or its Regulations Email: WHMIS-SIMDUT.conf@hc-sc.gc.ca References Consult these resources for further information. Applicable legislation Acts Customs Act - Sections 101 and 102 and subsection 107(5) Canada Border Services Agency Act - Subsections 5(1) and 5(2) Cannabis Act Food and Drugs Act - Sections 2, 16, 23, 25, 27, 37, 38 Canada Consumer Product Safety Act - Section 2, 5-9, subsections 13(1) and 13(5), 21(1) and 21(2), section 31, subsections 32(1) and 32(2) and Schedule 2 Controlled Drugs and Substances Act Radiation Emitting Devices Act – Sections 2, 3, 4, 5, subsections 8(1) and 8(5) and section 10 Pest Control Products Act – Section 2, subsections 6(1)-(3), sections 48 and 52, subsections 53(1) and 53(2), section 55, subsections 57 (1)-(3) and 59(1)-(3) Hazardous Products Act – Sections 2, 12, 14, 14.1, 14.2, 20-26, 28, and Schedule 1 Hazardous Materials Information Review Act – Sections 10 and 11 Nuclear Safety and Control Act Tobacco and Vaping Products Act – Section 2 Transportation of Dangerous Goods Act Regulations Cosmetic Regulations – Sections 5-8, subsections 9(1) and 9(2), and section 30 – A.01.026, A.01.040, A.01.041, A.01.043, A.01.044 (1) and (2), C.01.001(1), C.01A.002(3), C.01A.004 (1) to (3), C.01.014 (1) and (2), C.01.045, C.01.613(1) and (2), C.01.615 (1), C.10.001 (2) Hazardous Products Regulations – Parts 1, 3, 4, and Schedules 1-5 Medical Devices Regulations – Sections 1, 2, 26, and subsections 44(1), (2), (3) and (4) Natural Health Products Regulations - Subsections 1(1), 4(1)-(3), 27(1) and (2), and section 100 Pest Control Products Regulations - Section 1, paragraphs 3(1)(a) and 3(1)(f), sections 3.1, 3.2, 3.3, 4, 36, 42, 47 and 51 Vaping Products Labelling and Packaging Regulations – Part 2, section 49 Superseded memoranda D D19-9-1, January 24, 2017 Issuing office Other Government Department (OGD) Programs Unit Program and Policy Management Division Commercial and Trade Directorate Commercial Branch Contact us Contact border information services Related Links D19-9-2 Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "history": "",
+    "last_amended": "2023-07-11",
+    "current_to": "2023-07-11",
+    "citation": "Memorandum D19-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-1",
+    "marginal_note": "Appendix A- Prohibited Consumer Products",
+    "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods",
+    "division": "",
+    "heading": "",
+    "text": "Under the Canada Consumer Product Safety Act , section 5, it is prohibited to manufacture, import, advertise or sell a Consumer Product listed in Schedule 2. Those consumer products are:\n- 1. Jequirity beans ( abrus precatorius ) or any substance or article that is made from or that includes jequirity beans in whole or in part.\n- 2. Spectacle frames that, in whole or in part, are made of or contain cellulose nitrate.\n- 3. Baby walkers that are mounted on wheels or on any other device permitting movement of the walker and that have an enclosed area supporting the baby in a sitting or standing position so that their feet touch the floor, thereby enabling the horizontal movement of the walker.\n- 4. Products for babies, including teethers, pacifiers and baby bottle nipples that are put in the mouth when used and that contain a filling that has in it a viable micro-organism.\n- 5. Structural devices that position feeding bottles to allow babies to feed themselves from the bottle while unattended.\n- 6. Disposable metal containers that contain a pressurizing fluid composed in whole or in part of vinyl chloride and that are designed to release pressurized contents by the use of a manually operated valve that forms an integral part of the container.\n- 7. Liquids that contain polychlorinated biphenyls for use in microscopy, including immersion oils but not including refractive index oils.\n- 8. Kites any part of which is made of uninsulated metal that is separated from adjacent conductive areas by a non-conductive area of less than 50 mm and that either (a) has a maximum linear dimension in excess of 150 mm, or (b) is plated or otherwise coated with a conductive film whose maximum linear dimension exceeds 150 mm.\n- 9. Kite strings made of a material that conducts electricity.\n- 10. Products made in whole or in part of textile fibres, intended for use as wearing apparel, that are treated with or contain tris (2,3 dibromopropyl) phosphate as a single substance or as part of a chemical compound.\n- 11. Any substance that is used to induce sneezing, whether or not called \"sneezing powder\", and that contains (a) 3,3′-dimethoxybenzidine (4,4′-diamino-3,3′-dimethoxybiphenyl) or any of its salts; (b) a plant product derived from the genera Helleborus (hellebore), Veratrum album (white hellebore) or Quillaia (Panama Wood); (c) protoveratrine or veratrine; or (d) any isomer of nitrobenzaldehyde.\n- 12. Cutting oils and cutting fluids, that are for use in lubricating and cooling the cutting area in machining operations, and that contain more than 50 µg/g of any nitrite, when monoetha-nolamine, diethanolamine or triethanolamine is also present.\n- 13. Urea formaldehyde-based thermal insulation, foamed in place, used to insulate buildings.\n- 14. Lawn darts with elongated tips.\n- 15. Polycarbonate baby bottles that contain 4, 4′-isopropylidenediphenol (bisphenol A).\n- 16. Products that are made, in whole or in part, of polyurethane foam that contains tris (2-chloroethyl) phosphate and that are intended for a child under three years of age.",
+    "history": "",
+    "last_amended": "2023-07-11",
+    "current_to": "2023-07-11",
+    "citation": "Memorandum D19-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-1",
+    "marginal_note": "Appendix B - Health Canada Product Specific Contact Information",
+    "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods",
+    "division": "",
+    "heading": "",
+    "text": "General questions regarding the importation of drugs, veterinary health products, natural health products and medical devices\nEmail: healthproduct-import-produitsante@hc-sc.gc.ca Phone: 833-622-0414\nQuestions regarding the importation requirements of health products, please contact the Health Product Border Compliance Program\nEmail: hpbcp-pcpsf@hc-sc.gc.ca Phone: 1-800-267-9675\nRegional questions related to health product referrals\nAtlantic Region Email: insp.aoc-coa@hc-sc.gc.ca Tel: 1-902-426-4775\nQuebec Region Email: QC.UIF-BIU@hc-sc.gc.ca Tel: 1-800-561-3350\nOntario Region Email: ON.BIU-UIF@hc-sc.gc.ca Tel: 1-416-973-1600\nProvinces of Manitoba and Saskatchewan: Email: insp_msoc_coms@hc-sc.gc.ca Tel: 1-204-594-8061\nProvince of Alberta, Northwest Territories, Nunavut, and Yukon Email: insp_aboc-coa@hc-sc.gc.ca Tel: 1-780-495-0490\nBritish Columbia Region Email: insp_woc-coo@hc-sc.gc.ca Tel: 1-604-666-3350\nConsumer Products and Cosmetics\nGeneral Enquiries Tel: 1-866-662-0666\nAtlantic Region Email : Atlantic.ProdSafe@hc-sc.gc.ca\nQuebec Region Email: Quebec.Prod@hc-sc.gc.ca\nOntario Region Email : Tor.ProdSafe@hc-sc.gc.ca\nProvinces of Manitoba and Saskatchewan Email: MBSK.ProdSafe@hc-sc.gc.ca\nProvince of Alberta, Northwest Territories, Nunavut and Yukon Email: Alberta.ProdSafe@hc-sc.gc.ca\nBritish Columbia Region Email: Bby.ProdSafe@hc-sc.gc.ca\nEnquiries from the United States of America Tel: 1-866-662-0666\nEnquiries from international locations other than the United States Africa Email: Alberta.ProdSafe@hc-sc.gc.ca\nAsia Email: Bby.ProdSafe@hc-sc.gc.ca\nAustralia Email: Alberta.ProdSafe@hc-sc.gc.ca\nCentral and South America Email: MBSK.ProdSafe@hc-sc.gc.ca\nEurope Email: Atlantic.ProdSafe@hc-sc.gc.ca\nRadiation Emitting Devices\nConsumer and Clinical Radiation Protection Bureau Email: ccrpb-pcrpcc@hc-sc.gc.ca Tel: 613-954-6699\nPest Control Products\nPesticide Compliance Program\nGeneral enquiries regarding importation requirements of pest control products: Email: pcp-pcp@hc-sc.gc.ca Tel: 613-736-3673\nQuestions related to pest control product importation referrals:\nBritish Columbia, Yukon, Northwest Territories and Nunavut Email: bcpesticides@hc-sc.gc.ca Tel: 604-653-5473\nAlberta, Saskatchewan and Manitoba Email: info.pesticides.prairies@hc-sc.gc.ca Tel: 403-473-4555\nOntario Email: info.pesticides.ontario@hc-sc.gc.ca Tel: 519-826-2895\nQuebec Email: info.pesticides.quebec@hc-sc.gc.ca Tel: 514-283-7306\nNew Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador Email: info.pesticides.atlantic@hc-sc.gc.ca Tel: 902-365-8669\nHazardous Products\nGeneral Enquiries Tel: 1-855-407-2665\nRegarding the Hazardous Products Act or its Regulations Email: WHMIS_SIMDUT@hc-sc.gc.ca\nRegarding the Hazardous Materials Information Review Act or its Regulations Email: WHMIS-SIMDUT.conf@hc-sc.gc.ca",
+    "history": "",
+    "last_amended": "2023-07-11",
+    "current_to": "2023-07-11",
+    "citation": "Memorandum D19-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-1",
+    "marginal_note": "References",
+    "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation Acts Customs Act - Sections 101 and 102 and subsection 107(5) Canada Border Services Agency Act - Subsections 5(1) and 5(2) Cannabis Act Food and Drugs Act - Sections 2, 16, 23, 25, 27, 37, 38 Canada Consumer Product Safety Act - Section 2, 5-9, subsections 13(1) and 13(5), 21(1) and 21(2), section 31, subsections 32(1) and 32(2) and Schedule 2 Controlled Drugs and Substances Act Radiation Emitting Devices Act – Sections 2, 3, 4, 5, subsections 8(1) and 8(5) and section 10 Pest Control Products Act – Section 2, subsections 6(1)-(3), sections 48 and 52, subsections 53(1) and 53(2), section 55, subsections 57 (1)-(3) and 59(1)-(3) Hazardous Products Act – Sections 2, 12, 14, 14.1, 14.2, 20-26, 28, and Schedule 1 Hazardous Materials Information Review Act – Sections 10 and 11 Nuclear Safety and Control Act Tobacco and Vaping Products Act – Section 2 Transportation of Dangerous Goods Act Regulations Cosmetic Regulations – Sections 5-8, subsections 9(1) and 9(2), and section 30 – A.01.026, A.01.040, A.01.041, A.01.043, A.01.044 (1) and (2), C.01.001(1), C.01A.002(3), C.01A.004 (1) to (3), C.01.014 (1) and (2), C.01.045, C.01.613(1) and (2), C.01.615 (1), C.10.001 (2) Hazardous Products Regulations – Parts 1, 3, 4, and Schedules 1-5 Medical Devices Regulations – Sections 1, 2, 26, and subsections 44(1), (2), (3) and (4) Natural Health Products Regulations - Subsections 1(1), 4(1)-(3), 27(1) and (2), and section 100 Pest Control Products Regulations - Section 1, paragraphs 3(1)(a) and 3(1)(f), sections 3.1, 3.2, 3.3, 4, 36, 42, 47 and 51 Vaping Products Labelling and Packaging Regulations – Part 2, section 49 Superseded memoranda D D19-9-1, January 24, 2017 Issuing office Other Government Department (OGD) Programs Unit Program and Policy Management Division Commercial and Trade Directorate Commercial Branch Contact us Contact border information services Related Links D19-9-2 Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "history": "",
+    "last_amended": "2023-07-11",
+    "current_to": "2023-07-11",
+    "citation": "Memorandum D19-9-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-2",
+    "marginal_note": "Legislation",
+    "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "division": "",
+    "heading": "",
+    "text": "The following list identifies the relevant legislation and guidance documentation pertaining to this memorandum:\nCustoms Act Cannabis Act Cannabis Regulations Industrial Hemp Regulations Controlled Drugs and Substances Act Benzodiazepines and Other Targeted Substances Regulations Narcotic Control Regulations Precursor Control Regulations Parts G and J of the Food and Drug Regulations Medical Devices Regulations\nSection 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug\nSection 56 Class Exemption for the Disposal of Seized or Acquired Class A Precursors by Officers of the Canada Border Services Agency",
+    "history": "",
+    "last_amended": "2023-05-17",
+    "current_to": "2023-05-17",
+    "citation": "Memorandum D19-9-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "division": "",
+    "heading": "",
+    "text": "Acronyms and Definitions\n1. For the purposes of this document:\nBOTSR: Benzodiazepines and Other Targeted Substances Regulations CA: Cannabis Act CBSA: Canada Border Services Agency CDSA: Controlled Drugs and Substances Act CFIA: Canadian Food Inspection Agency CR: Cannabis Regulations CSD: Controlled Substances Directorate FDA: Food and Drugs Act FDR: Food and Drug Regulations IHR: Industrial Hemp Regulations NCR: Narcotic Control Regulations OCS: Office of Controlled Substances ORT: Opioid Response Team PCR: Precursor Control Regulations THC: delta-9-tetrahydrocannabinol. \"cannabis\" means a cannabis plant and anything set out in Schedule 1 but does not include anything referred to in Schedule 2 of the Cannabis Act. “cannabis plant” means a plant that belongs to the genus Cannabis, as defined in Section 2 of the Cannabis Act. \"Class A precursor\" means, (a) any substance set out in Part 1 of Schedule VI to the Controlled Drugs and Substances Act; and (b) any preparation or mixture referred to in Part 3 of Schedule VI to the Controlled Drugs and Substances Act that contains a substance referred to in paragraph (a); (PCR – SOR/2002-359, s.1.) \"Class B precursor\" means, (a) any substance set out in Part 2 of Schedule VI to the Controlled Drugs and Substances Act; and (b) any preparation or mixture referred to in Part 3 of Schedule VI to the Controlled Drugs and Substances Act that contains a substance referred to in paragraph (a); (PCR – SOR/2002-359, s.1.) \"controlled substance\" means a substance included in Schedule I, II, III, IV or V of the Controlled Drugs and Substances Act; for the purposes of the Controlled Drugs and Substances Act, (a) a reference to a controlled substance includes a reference to any substance that contains a controlled substance; and, (b) a reference to a controlled substance includes a reference to: (i) all synthetic or natural forms of the substance, and (ii) anything that contains or has on it a controlled substance and that is used or intended for use A. in producing the substance, or B. in introducing the substance into a human body. (CSTD – S.C. 1996 c.19, s.2.) \"controlled drug\" means a drug set out in the schedule to Part G of the Food and Drug Regulations and includes a preparation; (FDR, C.R.C., c.870, s.G.01.001.) \"drug\" under the Food and Drugs Act, includes any substance or mixture of substances manufactured, sold or represented for use in, (a) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings or animals, (b) restoring, correcting or modifying organic functions in human beings or animals, or (c) disinfection in premises in which food is manufactured, prepared or kept; (FDA – R.S.C. 1985, c. F-27, s.2.) \"industrial hemp\" as defined in the Industrial Hemp Regulations, means a cannabis plant — or any part of that plant — in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves; (IHR – SOR/2018-145, s.1.) \"narcotic\" means any substance set out in the schedule or anything that contains any substance set out in the schedule of the Narcotic Control Regulations; (NCR – C.R.C., c.1041, s.2.) \"precursor\" means a substance included in Schedule VI of the Controlled Drugs and Substances Act; (CDSA – S.C.1996 c.19, s.2.) \"restricted drug\" means a drug set out in the schedule to Part J of the Food and Drug Regulations; (FDR – C.R.C., c.870, s.J.01.001.) \"targeted substance\" means a controlled substance included in Schedule 1 of the Benzodiazepines and Other Targeted Substances Regulations, or a product or compound that contains the controlled substance; (BOTSR – SOR/2000-217, s.1(1)) \"test kit\" means an apparatus as defined in the following regulations: NCR – s.2; BOTSR – s.1(1); Part G – FDR – s.G.01.001(1); Part J – FDR – s.J.01.001; CR – SOR/2018-144 s. 2 \"transhipment\" means, in respect of a targeted substance scheduled in the Benzodiazepines and Other Targeted Substances Regulations or a Class A precursor scheduled in Schedule VI of the CDSA, that has been unloaded or in any way removed from the means of transportation by which it came into Canada, its loading or placing on board or within or on the same or any other means of transportation used for its departure from Canada. (BOTSR – SOR/2000-217, s.1 and PCR – SOR/2002-359, s.1.)\nRole of the Canada Border Services Agency\n2. The CBSA assists Health Canada in controlling the importation and exportation of cannabis, controlled substances, and precursors. The CBSA may detain a shipment in order to verify whether a specific restriction or prohibition immediately applies and to confirm that the shipment complies with any related obligation, such as permit requirements. In doing so, advice from Health Canada may be sought.\n3. In cases where the Customs Act has been contravened, CBSA may seize the shipment.\nRole of Health Canada\n4. The Office of Controlled Substances (OCS) of the Controlled Substances Directorate (CSD), Opioid Response Team (ORT), and the Cannabis Legalization and Regulation Branch (CLRB) are responsible for the administration and administrative enforcement of the CDSA and the Cannabis Act, respectively, and associated regulations via the following activities as applicable:\n- (a) the issuance of licences to manufacturers, distributors and wholesalers in order to possess and to carry out specific activities with respect to cannabis, controlled substances and precursors;\n- (b) the issuance of import, export, transit or transhipment permits;\n- (c) providing directions regarding the disposal of seized controlled substances and cannabis;\n- (d) working with law enforcement to mitigate the diversion of cannabis, controlled substances, and precursors;\n- (e) assessing whether substances that are not specifically listed under the schedules of the CDSA should be added to one of the schedules to the CDSA;\n- (f) amending regulations and/or creating new regulations under the CDSA and Cannabis Act as required; the issuance of exemptions that allow individuals to conduct specific activities with cannabis, controlled substances, and precursors for scientific, medical or public interest purposes; and\n- (g) performing inspections and compliance verification as per section 31 of the CDSA and Part 7 of the Cannabis Act.\nCategories of Controlled Substances and Precursors\n5. Controlled substances are listed in Schedules I through V of the CDSA. These substances are also divided into different categories by the various regulations pursuant to the CDSA. A brief overview of certain categories follows:\n- (a) Narcotics which includes all of the substances in Schedules I and II except for Methylenedioxypyrovalerone (MDPV or “bath salts”), methamphetamine, amphetamines, flunitrazepam and Gamma Hydroxybutyric acid (GHB).\n- (b) Controlled drugs which includes GHB and some of the amphetamines from Schedule I, a portion of Schedule III, all the anabolic steroids and barbiturates under Schedules IV and a portion of the other substances under Schedule IV.\n- (c) Restricted drugs which includes most of the amphetamines from Schedule I and the majority of the substances under Schedule III.\n- (d) Benzodiazepines and targeted substances which includes all of the benzodiazepines and a portion of the other substances from Schedule IV.\n- (e) Precursors are listed under Schedule VI of the CDSA and regulated under the Precursor Control Regulations (PCR).\nCannabis\n6. Cannabis includes the substances listed in Schedule 1 of the Cannabis Act, but does not include anything referred to in Schedule 2. These schedules are as follows:\n- Schedule 1\n- 1. Any part of a cannabis plant, including the phytocannabinoids produced by, or found in, such a plant, regardless of whether that part has been processed or not, other than a part of the plant referred to in Schedule 2\n- 2. Any substance or mixture of substances that contains or has on it any part of such a plant\n- 3. Any substance that is identical to any phytocannabinoid produced by, or found in, such a plant, regardless of how the substance was obtained\n- Schedule 2\n- 1. A non-viable seed of a cannabis plant\n- 2. A mature stalk, without any leaf, flower, seed or branch, of such a plant\n- 3. Fibre derived from a stalk referred to in item 2\n- 4. The root or any part of the root of such a plant\nPersonal Importation and Exportation\n7. Personal importation or exportation is described as the import or export of a limited quantity of cannabis, a controlled substance or a precursor by an individual. An individual may only import or export a prescription drug product containing a controlled substance or cannabis for their own continued medical use, or for a person or an animal for whom they are responsible and who is travelling with them, when it is specifically authorised by regulation or when there is an applicable exemption.\n8. The requirements regarding personal importation and exportation of controlled substances and precursors are outlined specifically in the Benzodiazepines and Other Targeted Substances Regulations (BOTSR), the Precursor Control Regulations (PCR) and in the Section 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug .\n9. An individual cannot import or export controlled substances or precursors listed in Schedules I through VI by mail or by courier without a valid permit, or an exemption.\n10. Exemptions for the personal importation and/or exportation of cannabis may be granted on a case by case basis under section 140 of the Cannabis Act if the Minister of Health is of the opinion that the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\nNote: Section 56 class exemptions issued under CDSA for the importation of prescription products containing cannabis (i.e. Charlotte’s Web Oil) will remain valid until the expiry date of the exemption unless revoked. If the expiry date is between coming into force (or immediately before) and December 31, 2018 , the exemption will continue to be valid until December 31, 2018 .\n11. Requirements for personal importation or exportation are listed in Appendix A.\nCommercial Importation and Exportation\n12. Under the CDSA, importation and exportation are considered to be illegal unless otherwise authorized by regulation or an exemption. In general, as summarized in Appendix B, controlled substances or precursors may only be imported or exported into Canada by a licensed dealer, licensed producer or registered dealer and each shipment must be accompanied by a valid import or export permit.\n13. Under the Cannabis Act, importation and exportation are illegal unless otherwise authorized by regulation, exemption or permit.\n14. All permits carry an issuance and expiry date and are only valid for a onetime specific shipment of a controlled substance, cannabis or a precursor.\n15. Requirements for commercial importation or exportation are listed in Appendix B.\nSpecial Exemptions\n16. In special circumstances (humanitarian missions) or for specific events (international sporting events), a Section 56 class exemption is issued to allow the importation or exportation of controlled substances or precursors.\nTest Kits/Precursors Authorization Certificates\n17. Test kits containing controlled substances included in the schedules to either the NCR, BOTSR, Part G or Part J of the FDR can be imported or exported from Canada without a permit but must be registered with Health Canada. The test kits being imported or exported must bear on their external packaging the name of the manufacturer, the trade name or trade mark and the test kit registration number issued by Health Canada which is preceded by the letters “TK”. Registration numbers for test kits containing cannabis that were issued under the NCR are deemed to be issued under the Cannabis Regulations pursuant to subsection 159(6) of the Cannabis Act. (Note: Please refer to the BOTSR for broader requirements that apply to test kits containing benzodiazepines and/or targeted substances.)\n18. Precursor authorization certificates are issued under section 49 of the PCR for a preparation or mixture which can be imported or exported from Canada without a permit but must be issued a precursor authorization certificate. The Class A import and export shipment and Class B export shipment must be accompanied by a document containing a statement that the preparation or mixture is subject to an authorization certificate under section 49 or 77 and the certificate number for the preparation or mixture.\n19. Test kits containing cannabis can be imported or exported from Canada without a permit but must be registered with Health Canada. The test kits imported or exported must have a registration number issued for the test kit that has not been cancelled, and must adhere to the label requirements set out in the Cannabis Regulations. A test kit that is subject to the labelling requirements of the Medical Devices Regulations must include the registration number on the label. In the case of a test kit that is not subject to the labelling requirements of the Medical Devices Regulations, the label must include the registration number, brand name and the name and address of the manufacturer or assembler or, if applicable, the name and address of the person for which the test kit was manufactured or assembled further to a custom order. The test kit must be imported or exported for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose. (CR - SOR/2018-144 s.255)\nFirst Aid Kits: Aircrafts and Ships\n20. First aid kits containing small amounts of narcotics, controlled drugs, benzodiazepines, and/or prescription drugs containing cannabis which are sealed and for emergency use only on aircraft or ships, shall not be subject to control procedures for CBSA purposes under the Controlled Drugs and Substances Act , the Food and Drugs Act or the Cannabis Act .\nSpecial Substances of Interest\n21. The following describes several substances of interest in relation to their movement across the Canadian border.\nCannabis\n22. Under the Cannabis Act, a valid permit or exemption issued by Health Canada is required for any (personal or commercial) importation or exportation of cannabis across Canada’s border. Without a valid permit or exemption it is illegal to import or export cannabis.\n23. Licences and permits authorizing the importation or exportation of cannabis may be issued on a case by case basis only in respect of cannabis for medical or scientific purposes or in respect of industrial hemp; (Cannabis Act subsection 62(2)). In general, only a person holding a licence under the Cannabis Act may import or export cannabis and must hold a permit for each shipment.\n24. On request of an officer, a person reporting exported goods must present the goods to the officer (subsection 95(3) Customs Act). The exporter of cannabis must provide evidence that its exportation complies with the Cannabis Act to the chief officer of customs in accordance with the provisions of the Reporting of Exported Goods Regulations, and the goods made available for inspection.\n25. Exemptions for the importation and/or exportation of cannabis may be granted under section 140 of the Cannabis Act if the Minister is of the opinion that the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\n26. Non-viable (unable to grow) cannabis seed of a cannabis plant, a mature cannabis stalk (without any leaf, flower, seed or branch) of such a plant or fibre derived therefrom, or the root or any part of the root of such a plant as described in Schedule 2 of the Cannabis Act are excluded from the definition of “cannabis” in section 2 of the Cannabis Act and are therefore not subject to the prohibitions of import and export pursuant to s. 11(1) and (2) of the Cannabis Act.\n27. Cannabis may be subject to additional requirements under CFIA legislation. Please consult Memorandum D19-1-1, Food, Plants, Animals and Related Products and the CFIA’s Automated Import Reference System (AIRS) for more information.\nHemp Seed and Hemp Derivatives\n28. Derivatives of industrial hemp seed or viable grain (e.g. hemp seed oil), or derivatives of non-viable cannabis seeds, that do not contain any phytocannabinoids (including cannabidiol (CBD)) as specified under the Industrial Hemp Regulations (IHR) can be imported or exported without a licence or permit provided that the derivative or product is accompanied by a certificate of analysis from a competent laboratory in the country of origin of the derivative or product stating that the derivative or product contains a concentration of 10μg/g THC or less; the derivative or product has not been made from whole industrial hemp plants, including sprouts, or the leaves, flowers, or bracts of those plants; and in the case of the wholesale sale of a derivative, that the package containing the derivative is also labelled \"Contains 10 µg/g THC or less - Contient au plus 10 µg/g de THC\".\n29. Hemp products may be subject to additional requirements under CFIA legislation. Please consult Memorandum D19-1-1, Food, Plants, Animals and Related Products and the CFIA’s Automated Import Reference System (AIRS) for more information. For more information on Health Canada’s requirements related industrial hemp products or derivatives, please consult the Industrial hemp licensing application guide . Opium Poppy 30. Opium poppy (Papaver somniferum), its preparations, derivatives, alkaloids and salts are included in Schedule I of the CDSA. Only licensed dealers under the NCR are allowed to import or export opium, its preparations, derivatives, alkaloids and/or salts with a valid permit. 31. Poppy seeds however are not subject to the CDSA or its regulations, and therefore do not require import or export permits. Additional requirements may need to be met with respect to the importation of poppy seeds as specified under the Seeds Regulations. Please consult Memorandum D19-1-1, Food, Plants, Animals and Related Products and the Canadian Food Inspection Agency’s (CFIA) Automated Import Reference System (AIRS) for more information. Catha edulis Forsk (Khat), Cathine and Cathinone 32. Catha edulis forsk (Khat), its preparations, derivatives, alkaloids and salts, cathine and cathinone are scheduled under the CDSA; however, they are not scheduled under any regulation. Importation and exportation of these substances is illegal. An exemption is required for any importation or exportation of these substances. Precursors 33. In accordance with the PCR, the following exemptions are listed directly in the regulations. The onus is on the importer or exporter of record to prove that they meet the requirements. 34. For Class A precursors: A person who imports or exports a Class A precursor that is a preparation or mixture is exempt from the requirements of these regulations, if (a) the preparation or mixture is a fragrance or flavouring (i) containing anthranilic acid, N-anthranilic acid, gamma butyrolactone, phenylacetic acid, piperonal or piperidine in a total concentration equal to or less than 20% by weight or volume in the case of a solid or liquid, respectively, and (ii) intended to be used in a food, drug, cosmetic or household product; (b) it is a silicone product that is a sealant, adhesive or coating containing acetic anhydride in a concentration equal to or less than 1% by weight or volume in the case of a solid or liquid, respectively; or (c) it contains gamma butyrolactone or 1,4-butanediol in a total concentration equal to or less than 20% by weight or volume in the case of a solid or liquid respectively, and is intended to be used in the following products or processes: (i) a control product as defined in the Pest Control Products Act, R.S., c. P-9, before the coming into force of subsection 2(1) of the Pest Control Products Act, S.C. 2002, c. 28, (ii) a pest control product as defined in the Pest Control Products Act, S.C. 2002, c. 28, after the coming into force of subsection 2(1) of that Act, (iii) cleaning or etching preparations for electronic devices, components and parts, (iv) biofermentation for polyester production, (v) melamine coatings, (vi) automotive coatings, or (vii) resin systems for manufacturing polyurethane. 35. For Class B precursors: A person who imports or exports a Class B precursor that is a preparation or mixture is exempt from the requirements of these regulations, if the preparation or mixture contains a precursor set out in Part 2 of Schedule VI to the Act and the contained precursor, either alone or with any other precursor of the same type, does not constitute more than 30% of the preparation or mixture by weight or volume, in the case of a solid or liquid, respectively. Detention and Seizures 36. CBSA officers may detain any suspect shipments in order to verify whether a specific restriction or prohibition immediately applies and to check that shipments are in compliance with any related obligation, such as permit requirements. CBSA officers may seize goods under the Customs Act if there has been a contravention of the Customs Act or its regulations. 37. Health Canada can be contacted to ensure the requirements for the importation or exportation of cannabis, controlled substances or precursors are being met. Health Canada contact information for importers and the public is listed in Additional Information below. The CBSA should contact the Health Canada Border Centre for their region. Disposal 38. Cannabis, controlled substances, and precursors that are seized, found or otherwise acquired by the CBSA will be disposed of in accordance with the direction contained in the CBSA Comptrollership Manual - Material Management Volume, and the Section 56 Class Exemption for the Disposal of Seized or Acquired Class A Precursors by Officers of the Canada Border Services Agency. Additional Information 39. You may contact your local regional Health Canada office or by calling toll free 1-800-267-9675 during local regular business hours for additional information regarding administration of the Controlled Drugs and Substances Act or the Cannabis Act . 40. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Requirements for Personal Importation or Exportation Substance Method of Importation or Exportation Permitted Activities Narcotics as set out in the schedule to the Narcotics Control Regulations In person In accordance with the Section 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug, individuals may import or export a controlled drug or narcotic if the following conditions are met: The controlled drug or narcotic was obtained under a prescription and is contained in pharmacy or hospital dispensed packaging with appropriate labelling; The individual is importing or exporting the controlled drug or narcotic for their own use, or for the use of a person for whom they are responsible and who is travelling with them, and when the controlled drug or narcotic meets the medical need(s) for which it has been prescribed; The quantity imported or exported of the controlled drug or narcotic does not exceed the lesser of a single course of treatment or a 30-day supply based on the usual daily dose prescribed; The controlled drug or narcotic is in the possession of the individual at the time of entry or departure; In the case of import, the controlled drug or narcotic must be declared to a CBSA officer at the point of entry into Canada and at the time of import; and In the case of export, the exportation of the controlled drug or narcotic must not contravene the laws and regulations of the country of destination. This exemption does not apply to the importation or exportation of narcotics or controlled drugs for animals. This exemption does not apply to products containing substances listed in Annex I to this exemption, unless they have been approved by Health Canada for market in Canada under the FDR or approved for market in the country from which the product is being imported by the corresponding regulatory authority of that country. Controlled drugs as set out in the schedule to Part G of the Food and Drug Regulations In person Same as above Restricted drugs as set out in the schedule to Part J of the Food and Drug Regulations Not applicable There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export a restricted drug. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 68-69 of the BOTSR In person Canadian Residents May import or export a benzodiazepine or other targeted substance that was obtained by prescription and is labelled accordingly and does not exceed the lesser of a single course of treatment or a 90-day supply based on the usual daily dose; and The individual is importing or exporting the benzodiazepine or targeted substance for their own use, for the use of a person for whom they are responsible and is travelling with them, or for the use of an animal for whom they are responsible and is travelling with them; and The benzodiazepine or targeted substance meets the medical needs of the individual or animal for whose benefit it was prescribed; and The benzodiazepine or targeted substance must be declared to a CBSA officer at the port of entry into Canada at the time of import. Foreign Residents Same conditions apply as for Canadian residents but in the case of an import the quantity imported must be the lesser of the contents of the container, a 90-day supply based on the usual daily dose, or the usual daily dose multiplied by the number of days the individual plans stay in Canada. Precursor chemicals as listed in the schedule to the Precursor Control Regulations Reference: Section 11 of the PCR In person Individuals may import or export a Class A precursor that is a preparation or mixture if the following requirements are met: The preparation or mixture is intended to treat a medical condition of the individual or an accompanying person for whom they are responsible; If the precursor is a preparation or mixture of ephedra, ephedrine or pseudoephedrine and is packaged and labelled as a consumer product and the total quantity per package does not exceed 20g of ephedra, 0.4g of ephedrine and/or 3g of pseudoephedrine; and If the precursor is a preparation or mixture containing ergometrine or ergotamine and is packaged and labelled showing it was dispensed under prescription in a pharmacy or hospital or by a physician and the total quantity does not exceed the lesser of a single prescribed course of treatment or a 90-day supply based on the normal daily dose for the precursor. Industrial hemp as defined in the Industrial Hemp Regulations Not applicable. There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export industrial hemp. Cannabis as defined in the Cannabis Act In person (as per the exemption for prescription products containing cannabis) Exemptions allowing the importation and/or exportation of cannabis may be granted under section 140 of the Cannabis Act. Appendix B Requirements for Commercial Importation or Exportation Substance Licence/Permit Required Import/Export Requirements Narcotics as listed in the schedule to the Narcotic Control Regulations Reference: Sections 8, 10, 14 and 21 of the NCR Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a narcotic without a permit. Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Controlled drugs as listed in the schedule to Part G of the Food and Drug Regulations Reference: Sections G.02.001, G.02.008, G.02.012 and G.02.020 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a controlled drug without a permit; Permits are only valid for one shipment of the controlled drug(s) and amount(s) may not exceed the amount specified on the permit. The controlled drug may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Restricted drugs as listed in the schedule to Part J of the Food and Drug Regulations Reference: Sections J.01.003, J.01.004, J.01.005 and J.01.014 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a restricted drug without a permit; Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 15, 37, 39, 43, 45 and 78 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit Transit or Transhipment Permit No licensed dealers may import or export benzodiazepines or other targeted substances without a permit; Permits are only valid for one shipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. The benzodiazepine(s) or other targeted substance(s) may only be imported into or exported out of Canada to the place specified on the permit. Transit or transhipment permits for benzodiazepine(s) or other targeted substance(s) are only valid for one transit or transhipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. Precursor as in listed in the schedule to the Precursor Control Regulations Reference: Sections 6, 7, 10.1, 26, 28, 33, 35, 40, 42, 57, 57.1, 70, 72, 77 and 79 Class A Precursor Licence or Class B Precursor Registration Import or Export Permit for a Class A Precursor Transit or Transhipment Permit for Class A Precursor Export Permit for a Class B Precursor (in specific cases) Note: Class B precursors do not require an import permit, but the importer must hold a valid Class B registration and be listed as the importer of record. No licensed dealer may import or export a Class A precursor without a permit; Permits are only valid for one shipment of the Class A precursor(s) and amount(s) may not exceed the amount specified on the permit. The Class A precursor(s) may only be imported into or exported out of Canada to the place specified on the permit. Permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry or exit. Transit or transhipment permits for Class A precursor(s) are only valid for one transit or transhipment of the precursor(s) and amount(s) may not to exceed the amount specified on the permit. Transit or transhipment permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry and exit. Only a registered dealer may import or export a Class B precursor Class B precursors do not require an import permit Export permits are only valid for one shipment of the Class B precursor(s) and amount(s) not to exceed the amount specified on the permit. Export permits for a Class B precursor(s) must be surrendered to a CBSA at the point of exit. Certain countries require pre-export notification prior to the export of select Class B precursors. These countries are listed on the HC website . Industrial hemp as defined in the Industrial Hemp Regulations Reference: Sections 2, 3, 8, 9, 12, 13, 18, 19, and 22 Industrial Hemp Licence Import or Export Permit No holder of an industrial hemp licence may import or export industrial hemp without a permit; Permits are only valid for one shipment of industrial hemp and amount(s) may not to exceed the amount specified on the permit. Industrial hemp may only be imported into or exported out of Canada at the port and to the place specified on the permit. Cannabis as defined in the Cannabis Act Reference: Sections 203-220 of the Cannabis Regulations Licence issued under subsection 62(1) of the CA in relation to cannabis Import or Export Permit No holder of a licence may import or export cannabis without a permit; Permits are valid only for the importation for which it was issued and amount(s) may not exceed the amount specified on the permit. The cannabis may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. References Issuing office Compliance Unit Compliance and Program Management Division Programs Branch Headquarters file Legislative references Customs Act Controlled Drugs and Substances Act Benzodiazepines and Other Targeted Substances Regulations Narcotic Control Regulations Precursor Control Regulations Cannabis Act Cannabis Regulations Industrial Hemp Regulations Food and Drug Regulations Medical Devices Regulations Other references D19-1-1 , D19-9-1 Superseded memorandum D D19-9-2 dated October 17, 2018 Date modified: 2023-05-17",
+    "history": "",
+    "last_amended": "2023-05-17",
+    "current_to": "2023-05-17",
+    "citation": "Memorandum D19-9-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-2",
+    "marginal_note": "Appendix A",
+    "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "division": "",
+    "heading": "",
+    "text": "Requirements for Personal Importation or Exportation Substance Method of Importation or Exportation Permitted Activities Narcotics as set out in the schedule to the Narcotics Control Regulations In person In accordance with the Section 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug, individuals may import or export a controlled drug or narcotic if the following conditions are met: The controlled drug or narcotic was obtained under a prescription and is contained in pharmacy or hospital dispensed packaging with appropriate labelling; The individual is importing or exporting the controlled drug or narcotic for their own use, or for the use of a person for whom they are responsible and who is travelling with them, and when the controlled drug or narcotic meets the medical need(s) for which it has been prescribed; The quantity imported or exported of the controlled drug or narcotic does not exceed the lesser of a single course of treatment or a 30-day supply based on the usual daily dose prescribed; The controlled drug or narcotic is in the possession of the individual at the time of entry or departure; In the case of import, the controlled drug or narcotic must be declared to a CBSA officer at the point of entry into Canada and at the time of import; and In the case of export, the exportation of the controlled drug or narcotic must not contravene the laws and regulations of the country of destination. This exemption does not apply to the importation or exportation of narcotics or controlled drugs for animals. This exemption does not apply to products containing substances listed in Annex I to this exemption, unless they have been approved by Health Canada for market in Canada under the FDR or approved for market in the country from which the product is being imported by the corresponding regulatory authority of that country. Controlled drugs as set out in the schedule to Part G of the Food and Drug Regulations In person Same as above Restricted drugs as set out in the schedule to Part J of the Food and Drug Regulations Not applicable There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export a restricted drug. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 68-69 of the BOTSR In person Canadian Residents May import or export a benzodiazepine or other targeted substance that was obtained by prescription and is labelled accordingly and does not exceed the lesser of a single course of treatment or a 90-day supply based on the usual daily dose; and The individual is importing or exporting the benzodiazepine or targeted substance for their own use, for the use of a person for whom they are responsible and is travelling with them, or for the use of an animal for whom they are responsible and is travelling with them; and The benzodiazepine or targeted substance meets the medical needs of the individual or animal for whose benefit it was prescribed; and The benzodiazepine or targeted substance must be declared to a CBSA officer at the port of entry into Canada at the time of import. Foreign Residents Same conditions apply as for Canadian residents but in the case of an import the quantity imported must be the lesser of the contents of the container, a 90-day supply based on the usual daily dose, or the usual daily dose multiplied by the number of days the individual plans stay in Canada. Precursor chemicals as listed in the schedule to the Precursor Control Regulations Reference: Section 11 of the PCR In person Individuals may import or export a Class A precursor that is a preparation or mixture if the following requirements are met: The preparation or mixture is intended to treat a medical condition of the individual or an accompanying person for whom they are responsible; If the precursor is a preparation or mixture of ephedra, ephedrine or pseudoephedrine and is packaged and labelled as a consumer product and the total quantity per package does not exceed 20g of ephedra, 0.4g of ephedrine and/or 3g of pseudoephedrine; and If the precursor is a preparation or mixture containing ergometrine or ergotamine and is packaged and labelled showing it was dispensed under prescription in a pharmacy or hospital or by a physician and the total quantity does not exceed the lesser of a single prescribed course of treatment or a 90-day supply based on the normal daily dose for the precursor. Industrial hemp as defined in the Industrial Hemp Regulations Not applicable. There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export industrial hemp. Cannabis as defined in the Cannabis Act In person (as per the exemption for prescription products containing cannabis) Exemptions allowing the importation and/or exportation of cannabis may be granted under section 140 of the Cannabis Act.",
+    "history": "",
+    "last_amended": "2023-05-17",
+    "current_to": "2023-05-17",
+    "citation": "Memorandum D19-9-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-2",
+    "marginal_note": "Appendix B",
+    "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "division": "",
+    "heading": "",
+    "text": "Requirements for Commercial Importation or Exportation Substance Licence/Permit Required Import/Export Requirements Narcotics as listed in the schedule to the Narcotic Control Regulations Reference: Sections 8, 10, 14 and 21 of the NCR Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a narcotic without a permit. Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Controlled drugs as listed in the schedule to Part G of the Food and Drug Regulations Reference: Sections G.02.001, G.02.008, G.02.012 and G.02.020 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a controlled drug without a permit; Permits are only valid for one shipment of the controlled drug(s) and amount(s) may not exceed the amount specified on the permit. The controlled drug may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Restricted drugs as listed in the schedule to Part J of the Food and Drug Regulations Reference: Sections J.01.003, J.01.004, J.01.005 and J.01.014 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a restricted drug without a permit; Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 15, 37, 39, 43, 45 and 78 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit Transit or Transhipment Permit No licensed dealers may import or export benzodiazepines or other targeted substances without a permit; Permits are only valid for one shipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. The benzodiazepine(s) or other targeted substance(s) may only be imported into or exported out of Canada to the place specified on the permit. Transit or transhipment permits for benzodiazepine(s) or other targeted substance(s) are only valid for one transit or transhipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. Precursor as in listed in the schedule to the Precursor Control Regulations Reference: Sections 6, 7, 10.1, 26, 28, 33, 35, 40, 42, 57, 57.1, 70, 72, 77 and 79 Class A Precursor Licence or Class B Precursor Registration Import or Export Permit for a Class A Precursor Transit or Transhipment Permit for Class A Precursor Export Permit for a Class B Precursor (in specific cases) Note: Class B precursors do not require an import permit, but the importer must hold a valid Class B registration and be listed as the importer of record. No licensed dealer may import or export a Class A precursor without a permit; Permits are only valid for one shipment of the Class A precursor(s) and amount(s) may not exceed the amount specified on the permit. The Class A precursor(s) may only be imported into or exported out of Canada to the place specified on the permit. Permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry or exit. Transit or transhipment permits for Class A precursor(s) are only valid for one transit or transhipment of the precursor(s) and amount(s) may not to exceed the amount specified on the permit. Transit or transhipment permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry and exit. Only a registered dealer may import or export a Class B precursor Class B precursors do not require an import permit Export permits are only valid for one shipment of the Class B precursor(s) and amount(s) not to exceed the amount specified on the permit. Export permits for a Class B precursor(s) must be surrendered to a CBSA at the point of exit. Certain countries require pre-export notification prior to the export of select Class B precursors. These countries are listed on the HC website . Industrial hemp as defined in the Industrial Hemp Regulations Reference: Sections 2, 3, 8, 9, 12, 13, 18, 19, and 22 Industrial Hemp Licence Import or Export Permit No holder of an industrial hemp licence may import or export industrial hemp without a permit; Permits are only valid for one shipment of industrial hemp and amount(s) may not to exceed the amount specified on the permit. Industrial hemp may only be imported into or exported out of Canada at the port and to the place specified on the permit. Cannabis as defined in the Cannabis Act Reference: Sections 203-220 of the Cannabis Regulations Licence issued under subsection 62(1) of the CA in relation to cannabis Import or Export Permit No holder of a licence may import or export cannabis without a permit; Permits are valid only for the importation for which it was issued and amount(s) may not exceed the amount specified on the permit. The cannabis may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit.",
+    "history": "",
+    "last_amended": "2023-05-17",
+    "current_to": "2023-05-17",
+    "citation": "Memorandum D19-9-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-2",
+    "marginal_note": "References",
+    "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Compliance Unit Compliance and Program Management Division Programs Branch Headquarters file Legislative references Customs Act Controlled Drugs and Substances Act Benzodiazepines and Other Targeted Substances Regulations Narcotic Control Regulations Precursor Control Regulations Cannabis Act Cannabis Regulations Industrial Hemp Regulations Food and Drug Regulations Medical Devices Regulations Other references D19-1-1 , D19-9-1 Superseded memorandum D D19-9-2 dated October 17, 2018",
+    "history": "",
+    "last_amended": "2023-05-17",
+    "current_to": "2023-05-17",
+    "citation": "Memorandum D19-9-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers and exporters of human remains, human cells, tissues and organs for transplantation, and reproductive material for assisted human reproduction\nKey content: Import and export requirements for human remains, human cells, tissues and organs for transplantation, and reproductive material for assisted human reproduction\nKeywords: Human remains, death certificate, tissues, cells, importation\nOn this page Updates made to this D-memo Definitions Guidelines Importation of Cadavers, Body Parts and Human Remains Into Canada Importation of Cremated Human Remains Into Canada Importation of Human Cells, Tissues and Organs for Transplant Into Canada Importation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada Exportation of Human Remains and Other Human Tissues From Canada Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act Appendix B: Contact details Contact Us References",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Importation of Cadavers, Body Parts and Human Remains Into Canada Importation of Cremated Human Remains Into Canada Importation of Human Cells, Tissues and Organs for Transplant Into Canada Importation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada Exportation of Human Remains and Other Human Tissues From Canada\n- Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act\n- Appendix B: Contact details\n- Contact Us\n- References",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memorandum has been updated:\n- To replace Appendix B with a new version\n- To change PHAC’s contact\n- To provide information on the importation of reproductive material for assisted human reproduction\n- To update definitions of Cadavers, body parts and human remains",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. Use the following definitions when applying this memorandum:\nCadavers, body parts and human remains include Footnote 1 : the body of a deceased person in its entirety human body part(s) Footnote 2 including: the head, limbs, trunk, appendages, organs, tissue or cells skeletons skulls anthropological or archaeological specimens other bones terramated soil Communicable disease a human disease that is caused by an infectious agent or a biological toxin and poses a risk of significant harm to public health, or a disease listed in the schedule of the Quarantine Act (Appendix A), and includes an infectious agent that causes a communicable disease. Death certificate a medical certificate of death that is signed by an authorized person of the jurisdiction where the death occurred, specifying the date, location and cause(s) of death. Each country has laws and/or regulations regarding who is authorized to issue a medical certificate of death. Generally speaking, the attending physician or coroner is authorized to issue a medical certificate of death. Hermetic seal containers that are hermetically sealed and are constructed so that when closed and fastened is completely airtight. Leak Proof Container a container that is puncture-resistant and sealed in a manner to contain all contents and prevent leakage of fluids during handling, transport, or shipping. Quarantine Officer a medical practitioner or other qualified health care practitioner who is designated as a Quarantine Officer under the Quarantine Act . Screening officer a border services officer who is an officer within the meaning of subsection 2(1) of the Customs Act . Vector a pathogenic agent (e.g. an insect or animal) that is capable of transmitting a communicable disease.",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Importation of Cadavers, Body Parts and Human Remains Into Canada\n2. As a minimum requirement, human remains must be transported in a leak proof container.\n3. Upon importation, cadavers, body parts and human remains must be accompanied by a death certificate. If the death certificate is written in a language other than English or French, the importer or exporter must provide a translation into one of the official language of Canada.\n4. Death certificates should be considered valid unless a screening officer suspects that there has been fraud involved. In such cases, a quarantine officer is to be notified.\n5. Depending on the presence or absence of a death certificate and the cause(s) of death, screening officers are to follow these protocols:\n- If the death certificate clearly indicates that the deceased did not have a communicable disease the remains can be released\n- If the death certificate does not set out the immediate cause of death or any antecedent causes, if the container is: hermetically sealed, the remains can be released with an advisory that the container should not be opened not hermetically sealed, the screening officer must contact the quarantine officer\n- If there is no death certificate accompanying the cadaver, body part or human remains: the screening officer must contact the quarantine officer\n- If the death certificate indicates that the deceased had a communicable disease and if the container is: hermetically sealed, the remains can be released with an advisory that the container should not be opened not hermetically sealed, the screening officer must contact the quarantine officer\nNote: Some air carriers may require that human remains be transported in a hermetically sealed container.\n6. A screening officer must also inform a quarantine officer if there are reasonable grounds to suspect that the cadaver, body part or human remains may have a communicable disease or arrive in a damaged state (e.g., the hermetic seal appears broken, the container is leaking, the container has been damaged, or appears to have been compromised). This applies whether or not a death certificate has been provided.\n7. Communicable diseases of concern do not include HIV /AIDS or hepatitis. A list of these diseases can be found in Appendix A and the schedule at the end of the Quarantine Act . Therefore, unless there is another reason why the cadaver, body part or human remains are being detained, the remains should be released.\n8. Persons wishing to import a cadaver, body part or human remains where no death certificate is available can assist the quarantine officer by providing other evidence, such as a letter from a coroner, identifying the cadaver, body part or human remains and attesting that they are free of vectors. If written in a language other than English or French, the importer or exporter must provide a translation into either official language.\n9. If a quarantine officer is concerned about the potential public health risk posed by the cadaver, body part or human remains, the quarantine officer will issue a directive to the conveyance operator indicating the precautions to be taken in handling and/or transporting the cadaver to its destination.\nImportation of Cremated Human Remains Into Canada\n10. Cremated human remains, because they do not pose a quarantine risk, do not require a death certificate. However, it is recommended that when transporting the cremated remains that the importer should carry a copy of the death and cremation certificate and ensure that the remains are in a container that can easily be scanned (e.g., cardboard, wood or plastic).\nImportation of Human Cells, Tissues and Organs for Transplant Into Canada\n11. Human cells, tissues and organs that are imported for transplantation in accordance with the Safety of Human Cells, Tissues and Organs for Transplantation Regulations under the Food and Drugs Act are not subject to the above requirements and therefore a quarantine officer does not need to be called. The importation of human cells, tissues, and organs for transplantation should be facilitated as expediently as possible given the temperature-sensitive nature of some of these products.\n12. Cargo control documents are not required for the importation of human cells, tissues and organs. However, where cargo control documents have been issued, they may be acquitted by a reference to this memorandum.\n13. For more information regarding the work with human cells or cell lines that might be under the authority of the Human Pathogens and Toxins Act , contact:\nCenter for Biosecurity Public Health Agency of Canada 100 Colonnade Road Ottawa ON K1A 0K9 Phone: 613-957-1779 Email: licence.permis@phac-aspc.gc.ca\nImportation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada\n14. Donor sperm and ova for AHR are regulated under the Safety of Sperm and Ova Regulations (Safety Regulations), which are made under the Assisted Human Reproduction Act (AHR Act). Among other things, section 10 of the AHR Act prohibits the importation of donor sperm and ova unless they are processed in accordance with the Safety Regulations. Establishments that import donor sperm or ova must notify Health Canada using the Sperm and ova establishment notification form (FRM-0448) (PDF, 856 KB) prior to importing.\n15. The extent to which Health Canada regulates in vitro embryos used in AHR is limited to the authorities granted by the AHR Act . While the AHR Act prohibits certain activities with respect to in vitro embryos (e.g. the purchase or sale of in vitro embryos, the use of an in vitro embryo without consent, the maintenance of an embryo outside the female body after the fourteenth day of its development following fertilization), the scope of Section 10 of the AHR Act (and its supporting Safety Regulations) is limited to reducing the risk of disease transmission arising from the use of donor sperm and ova in assisted reproduction. In other words, the safety of donor embryos is out of scope of the AHR Act and its Safety Regulations.\n16. The importation of reproductive material for AHR should be facilitated as expediently as possible given the temperature-sensitive nature of these products. For information regarding the importation of donor sperm and ova, please refer to Appendix B . For more information regarding the importation of human cells, organs or tissues for research, contact:\nImportation and Biosafety Programs Office of Laboratory Security Center for Emergency Preparedness and Response Public Health Agency of Canada 100 Colonnade Road Ottawa ON K1A 0K9 Fax: 613-941-0596\nExportation of Human Remains and Other Human Tissues From Canada\n17. In order to export a cadaver, body part or other human remains where the deceased had a communicable disease, the exporter must obtain permission from the Director General, Centre for Border Litigation and Regulatory Affairs at:\nDirector General, Centre for Border Litigation and Regulatory Affairs Public Health Agency of Canada 100 Colonnade Rd. 1124 Ottawa, ON K1A 0K9\nE-mail: ra.exemption-ar@phac-aspc.gc.ca",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(Section 2, subsections 15(2) and 34(2) and sections 45 and 63)\nPlease note: At the time of publication this list was accurate; however as this list can be changed from time to time, please consult the schedule at the end of the Quarantine Act .\n- Active pulmonary tuberculosis\n- Anthrax\n- Argentine hemorrhagic fever\n- Bolivian hemorrhagic fever\n- Botulism\n- Brazilian hemorrhagic fever\n- Cholera\n- COVID-19 coronavirus disease\n- Crimean-Congo hemorrhagic fever\n- Diphtheria\n- Ebola hemorrhagic fever\n- Lassa fever\n- Marburg hemorrhagic fever\n- Measles\n- Meningococcal meningitis\n- Meningococcemia\n- Pandemic influenza type A\n- Plague\n- Poliomyelitis\n- Rift Valley fever\n- Severe acute respiratory syndrome (SARS)\n- Smallpox\n- Tularemia\n- Typhoid fever\n- Venezuelan hemorrhagic fever\n- Yellow fever",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Appendix B: Contact details",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Health Canada Product Specific Contact Information\nGeneral questions regarding the importation of human cells, tissues, or organs for transplantation, or reproductive materials for assisted human reproduction:\nEmail: healthproduct-import-produitsante@hc-sc.gc.ca\nPhone: Toll free (Canada & US): 1-833-622-0414 ; International Calls: 204-594-8061\nPublic Health Agency of Canada\nFor more information regarding the importation of human remains and other human tissues into Canada not intended for transplantation or assisted human reproduction, contact:\nQuarantine and Border Health Services – Headquarters Centre for Border and Travel Health Public Health Agency of Canada 100 Colonnade Rd. Ottawa, ON K1A 0K9 Email: quarantine-quarantaine@phac-aspc.gc.ca",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\n- Customs Act\n- Quarantine Act\n- Customs Tariff\nRelated memoranda D\nMemorandum D8-3-11: Tariff Item No. 9832.00.00 Coffins or Caskets – provides more Information regarding the importation of a casket or coffin containing human remains or the temporary importation a casket or coffin\nSuperseded memoranda D\nMemorandum D19-9-3: Importation and exportation of human remains and other human tissues , dated January 17, 2023\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Commercial Programs Directorate Commercial and Trade Program Branch",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-3-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-3",
+    "marginal_note": "Footnotes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Footnote Footnote 1 Cremated human remains are excluded from the definition. Once declared, cremated human remains can be released. Return to tablenote 1 referrer Footnote 2 Body parts may originate from either a living or deceased person. Return to tablenote 2 referrer",
+    "history": "",
+    "last_amended": "2025-11-22",
+    "current_to": "2025-11-22",
+    "citation": "Memorandum D19-9-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Definitions and acronyms\n- Guidelines\n- Importing pathogens or toxins\n- Exporting pathogens or toxins\n- Exemptions\n- Exclusions\n- Role of the CBSA\n- Penalties\n- Appendix A: Samples of permits and licences PHAC : licence sample CFIA : import permit sample GAC : export permit sample\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Definitions and acronyms",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following acronyms and definitions apply to this memorandum:\nAcronyms\nAG means Australia Group Note : The Australia Group ( AG ) was established in an effort to prevent the proliferation of chemical and biological weapons. State participants of the AG have developed common export controls on chemical substances and biological agents and related items that could be used in the production of chemical and biological weapons. These export controls have been implemented in Canada on the Export Control List as Group 7. BSO means Border Services Officer CBSA means Canada Border Services Agency CFIA means Canadian Food Inspection Agency ECL means Export Control List: the ECL was implemented to fulfill Canada's international commitments under the Convention on the Prohibition of the Development, Production and Stockpiling of Bacteriological (Biological) and Toxin Weapons and on their Destruction , commonly known as the Biological and Toxin Weapons Convention ( BTWC ), among other commitments. GAC means Global Affairs Canada HAA means Health of Animals Act HAR means Health of Animals Regulations HPTA means Human Pathogens and Toxins Act HPTR means Human Pathogens and Toxins Regulations PHAC means Public Health Agency of Canada SSBA means security sensitive biological agents; SSBA s, are a subset of Risk Group 3 and 4 human pathogens and prescribed toxins that are included in Schedule 1 of the Human Pathogens and Toxins Act\nDefinitions\nControlled activity means an activity referred to in subsection 7(1) of the HPTA except when already subject to the Export and Import Permits Act or the Transportation of Dangerous Goods Act, 1992 . These include the following: possessing, handling or using a human pathogen or toxin; producing a human pathogen or toxin; storing a human pathogen or toxin; permitting any person access to a human pathogen or toxin; transferring a human pathogen or toxin; importing or exporting a human pathogen or toxin; releasing or otherwise abandoning a human pathogen or toxin; or disposing of a human pathogen or toxin. Import permit A permit issued by the Canadian Food Inspection Agency ( CFIA ) under the HAA and HAR for the importation of animal pathogens including animal pathogens causing an emerging or foreign animal disease, bee and aquatic animal pathogens, animal pathogens contained in animals, animal products, animal by-products or other organisms carrying an animal pathogen or part of one. Licence A document consisting of a Pathogen and Toxin Licence: a) issued by PHAC under section 18 of the HPTA authorizing the conduct of one or more controlled activities with human pathogens or toxins. and/or b) issued by PHAC under section 160 of the HAR authorizing the importation of terrestrial animal pathogens or toxins as defined under section 51 (a) of the HAR other than animal pathogens that cause foreign animal diseases or emerging animal diseases, bee and aquatic animal pathogens, and animal pathogens in animal products, and authorizing the domestic transfer of the imported material as defined under section 51.1 (a)(b) of the HAR . Pathogen means a microorganism, nucleic acid, or protein capable of causing disease or infection in humans or animals. Examples of human pathogens are listed in Schedules 2 to 4 and in Part 2 of Schedule 5 of the Human Pathogens and Toxins Act , but these are not exhaustive lists. Animal pathogen means any pathogen that causes disease in animals; including those derived from biotechnology. Aquatic animal pathogen means a pathogen or part of one that causes diseases in aquatic animals. In the context of animal pathogens, this includes aquatic animals (for example, finfish, mollusc, crustacean), including mammals (for example, seals, dolphins) which spend their lives in water. Human pathogen means a micro-organism, nucleic acid or protein that (a) is listed in any of Schedules 2 to 4 or in Part 2 of Schedule 5 of HPTA ; or (b) is not listed in any of the Schedules but falls into Risk Group 2 ( RG2 ), Risk Group 3 ( RG3 ) or Risk Group 4 ( RG4 ). Plant pathogen means a pathogen that is injurious to plants. Terrestrial animal pathogen means a pathogen or part of one that causes diseases in terrestrial animals, including avian and amphibian animals, but excluding aquatic animals and invertebrates. Zoonotic pathogen means pathogen that causes disease in humans and animals, and that can be transmitted from animals to humans and vice versa (i.e., zoonoses). They are considered both human and animal pathogens. Person means an individual or an organization as defined in section 2 of the Criminal Code . Produce in respect of a human pathogen or toxin, means to create it by any method or process, including (a) by manufacturing, cultivating, developing, reproducing or synthesizing it; or (b) by converting or refining a substance, micro-organism , nucleic acid or protein, or by using any other means of altering its physical or chemical properties. Release means any discharge, anywhere, and includes leaking, spraying, depositing, dumping or vaporizing. Risk Group 2 means a category of pathogens that pose a moderate risk to the health of individuals or animals and a low risk to public health. They are able to cause serious disease in a human but are unlikely to do so. Effective treatment and preventive measures are available and the risk of spread of disease caused by those pathogens is low. Examples of RG2 human pathogens are listed in Schedule 2 in the HPTA . Risk Group 3 means a category of pathogens that pose a high risk to the health of individuals or animals and a low risk to public health. They are likely to cause serious disease in a human. Effective treatment and preventive measures are usually available and the risk of spread of disease caused by those pathogens is low. Examples of RG3 human pathogens are listed in Schedule 3 of HPTA Risk Group 4 means a category of pathogens that pose a high risk to the health of individuals or animals and a high risk to public health. They are likely to cause serious disease in a human. Effective treatment and preventive measures are not usually available and the risk of spread of disease caused by those pathogens is high. Examples of RG4 human pathogens listed in Schedule 4 of HPTA Security clearance means a security clearance issued under section 34 of HPTA . Toxin A poisonous substance that is produced or derived from a microorganism and can lead to adverse health effects in humans or animals. Human toxins are listed in Schedule 1 and Part 1 of Schedule 5 in the HPTA .",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada Border Services Agency ( CBSA ) collaborates with the Public Health Agency of Canada ( PHAC ), Canadian Food Inspection Agency ( CFIA ) and Global Affairs Canada ( GAC ) in the administration of the Human Pathogens and Toxins Act ( HPTA ), the Human Pathogens and Toxins Regulations ( HPTR ), the Health of Animals Act ( HAA ), the Health of Animals Regulations ( HAR ), Plant protection Act ( PPA ), the Plant Protection Regulations ( PPR ), and Export and Import Permits Act ( EIPA ).\n2. PHAC is responsible for the administration and enforcement of the HPTA , the HPTR and the administration of specific sections of the HAR .\n3. CFIA is responsible for the administration and enforcement of the HAA , the HAR , the PPA and the PPR .\n4. GAC is responsible for the administration and enforcement of the Export Control List ( ECL ) under the EIPA .",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Importing pathogens or toxins",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "5. Importers carrying potentially infectious substances or other biological substances on their person or in their luggage must declare those substances to the CBSA and present document(s), which identifies these substances, such as a package label, manufacturers/suppliers forms or certificates, and :\n- PHAC licence (see appendix A for an example of PHAC 's licence) under the HPTA / HAR and/or\n- CFIA import permit under the HAR / PPR (see appendix A for an example of CFIA permit).\n6. Licences and permits are obtained via PHAC and/or the CFIA .\n7. If you intend to import, you will need to contact:\n- The PHAC 's Biosafety and Biosecurity Licensing Program to obtain a: Pathogen and Toxin Licence issued under the section 18 of the HPTA for human pathogens and toxins, and/or Pathogen and Toxin Licence issued under the section 160 of the HAR for: cultures of indigenous terrestrial animal pathogens or part of one; purified or synthesized samples of toxins derived from indigenous terrestrial animal pathogens; and indigenous terrestrial animal pathogens or part of one carried in or on a substance other than an animal, animal product, animal by-product , or other organism (e.g., human specimens, plant tissues, food matrices such as oatmeal or mashed potatoes, environmental samples or quality controls).\n- The CFIA to obtain import permit(s) for: any terrestrial or aquatic animal pathogen or part thereof in an animal product or by-product (such as tissue, blood, fetal bovine serum, etc.); any terrestrial or aquatic animal pathogens or part thereof in a live animal; all non-indigenous terrestrial animal pathogens or part thereof (i.e. Foreign Animal Disease ( FAD ) and Emerging Animal Disease ( EAD ) agents); all non-human primate ( NHP ) products and by-products (such as feces, serum, cell lines, etc.); all aquatic animal pathogens; all bee pathogens; specified Risk Materials ( SRM ) and other products that can carry prions; and plant pathogens.\n8. If a person is carrying a human pathogen or toxin, the carrier must also meet the obligations under the Transportation of Dangerous Goods Regulations (packaging, labelling, documentation, markings).\n9. Important note : Please refer to the ePATHogen - Risk Group Database to query the classification of microorganism or toxin. For other questions related to the risk group classification of biological agents, or which Agency it is regulated by, please contact PHAC at pathogens.pathogenes@phac-aspc.gc.ca and/or CFIA at permission@inspection.gc.ca .\n- On the ePATHogen - Risk Group Database , the column \" CFIA \" identifies some of the agents that are identified as Foreign and Emerging Animal Disease ( FAD / EAD ) agents that are under CFIA 's authority.\n- Importation of a terrestrial animal pathogen in an animal , animal product or by-product , is also under CFIA 's authority if identified with an Animal Classification of RG2 or higher, regardless if it is identified as \"yes\" under the CFIA column.",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Exporting pathogens or toxins",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "10. Exporters wishing to export pathogens and toxins listed on the ECL must obtain a permit from GAC , and for pathogens and toxins regulated under HPTA , exporters must obtain a licence from PHAC .\n- Global Affairs Canada regulates the export of human and animal pathogens listed on the ECL under the EIPA : GAC 's export permits are required for the exportation of all goods and technology listed in the ECL : Group 7 of the ECL includes items that could be used to produce chemical and biological weapons or that are chemical weapons, precursors to chemical weapons, or listed pathogens or toxins. Section 7-13.1,7-13.2 and 7-13.3 of Group 7 of the ECL (please refer to A Guide To Canada's Export Controls for details) contain lists of pathogens and toxins that require export permit from GAC . For more information about requirements under the EIPA please refer to Memorandum D19-10-3 - Administration of the Export and Import Permits Act (Exportations) or visit GAC 's website ( Export Controls )\n- HPTA establishes that it is prohibited for a person to knowingly export a human pathogen or toxin unless a licence has been issued. This prohibition does not overlap with the separate export controls on human pathogens and toxins included on the ECL , under the EIPA .\n11. The exporter must follow the exporting requirements under Section 95 of the Customs Act . The exporter must present a copy of the export permit or licence to the CBSA within the time frames specified on the permit and at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of goods from Canada.\n12. As described in section 4.(1)(d) of the HPTR , \"(d), a person who intends to export a human pathogen or toxin must, before they export it, take reasonable care to be satisfied that the intended recipient will conduct any activities in respect of the human pathogen or toxin in accordance with any applicable biosafety and biosecurity standards and policies in the foreign jurisdiction.\" Further details regarding this statement of the HPTR can be found in section 23.5.3 Exportation of Pathogens from Canada in the Canadian Biosafety Handbook .",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Exemptions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "13. There are two specific cases under the HPTA (Section 7 (2) of the HPTA ), where exemptions from the licensing requirement apply; the requirement for a PHAC licence does not apply to :\n- Activities covered by other regulatory regimes: the export of human pathogens or toxins authorized under the Export and Import Permits Act , 1985\n- Certain persons in the course of their work: an inspector or analyst carrying out their functions under the HPTA ; a peace officer carrying out their functions under any federal or provincial law or a person providing assistance to a peace officer; any person who collects samples in the course of their employment, outside a facility in which controlled activities are authorized, for laboratory analysis or diagnostic testing; any person working under a federal or provincial Act, in exigent circumstances.\n14. PHAC 's Statement of Administrative Intent ( SAI ) clarifies these and other exemptions from the licensing requirements of the HPTA and HPTR .",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Exclusions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "15. An HPTA Pathogen and Toxin Licence is not required for:\n- a human pathogen or toxin that is in an environment in which it naturally occurs, if it has not been cultivated or intentionally collected or extracted, including but not limited to a human pathogen or toxin that: is in or on a human suffering from a disease caused by that human pathogen or toxin; has been expelled by a human suffering from a disease caused by that human pathogen or toxin; and is in or on a cadaver, a body part or other human remains.\n- a drug in dosage form whose sale is permitted or otherwise authorized under the Food and Drugs Act or a human pathogen or toxin contained in such a drug.",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Role of the CBSA",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "16. The border services officers ( BSO ) will verify the:\n- accuracy of import or export permits/licences (permit/licence number, validity dates, exporter name, quantities, etc.) issued by PHAC , CFIA or GAC ;\n- validity of Pathogen and Toxin Licences issued by PHAC to ensure that they correspond with the licence format as identified below: Licence Type Format Maximum Validity period RG2 Licence L-R2-#####-YY-AA 5 years RG3 Licence L-R3-#####-YY-AA 3 years RG4 Licence L-R4-#####-YY-AA 1 year SSBA Toxin Licence L-ST-#####-YY-AA 3 years\nPlease note that regulated parties have the option to download a condensed version of their Pathogen and Toxin Licence issued by PHAC , which displays no sensitive information directly from the Biosecurity Portal .\n17. Under Section 101 of the Customs Act , the CBSA may detain shipments suspected of non-compliance (e.g., permit(s)/license is missing, or information on the permit or licence is missing or inconsistent, supplemental document (e.g. zoosanitary certificate) required as a condition of permit) and notify PHAC , CFIA or GAC for admissibility recommendations and possible enforcement actions if applicable.",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Penalties",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "18. Importing or exporting a pathogen or toxin subject to legislation without licence or permit(s) is an offence subject to fines and potential imprisonment. For more information, please refer to the:\n- Offences and Punishment part of the HPTA (sections 53 to 58);\n- Offences and Punishment part of the of the HAA (sections 65 to 73);\n- Offence and Punishment part of the EIPA (section 19).\n19. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff Act and the regulations enacted under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\n20. Importers can find more information concerning AMPS in Memorandum D22-1-1, Administrative Monetary Penalty System .\n21. BSO s may also seize items for contravening the Customs Act .",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "Appendix A: Samples of permits and licences",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "PHAC : licence sample\nCFIA : import permit sample\nGAC : export permit sample",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-9-4-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-9-4",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Applicable legislation\n- Human Pathogens and Toxins Act\n- Human Pathogen and Toxins Regulations\n- Health of Animals Act\n- Health of Animal Regulations\n- Export and Import Permits Act\n- Export Control List\n- Plant Protection Act\n- Plant Protection Regulations\n- Food and Drugs Act\nSuperseded memoranda D\nN/A\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2023-10-26",
+    "current_to": "2023-10-26",
+    "citation": "Memorandum D19-9-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Travellers or businesses importing goods into Canada that are included on a list of controlled items. Key content: What items are considered “controlled” (or restricted) and need a permit to be allowed into Canada; general import permits versus specific import permits; how to submit a permit; how to amend a permit; penalties for non-compliance. Keywords: CAD, agricultural goods, steel and aluminum products, textiles and clothing, commercial imports, permits, Import Control List . On this page Updates made to this D-memo Definitions Guidelines Import controls General import permits Specific import permits Tariff Rate Quota controlled goods Agricultural goods Textiles and clothing Goods subject to monitoring Steel products Aluminium products Permit procedures Amendments to permits Canada Border Service Agency’s role Tariff Rate Quotas specific permits Disposal of goods Penalty information Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods Appendix B: Transaction record (sample) Appendix C: Import permit procedures References Contact us Related links Updates made to this D-memo This memorandum has been updated to provide instructions on how to declare goods included on the ICL using the new Commercial Accounting Declaration (CAD) process. Definitions 1. For the purpose of the administration of the EIPA the following definitions will apply: Area Control List : a list of countries established under section 4 Broker: to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1) Import Control List ( ILC ): a list of goods established under section 5 Minister: member of the Kings’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act Permit: an import permit issued pursuant to subsection 8(1) of the Act Resident of Canada: in the case of a natural person, a person who ordinarily resides in Canada and, in the case of a corporation, a corporation having its head office in Canada or operating a branch office in Canada Guidelines Import controls 2. Goods included on the ICL, entering Canada for commercial or personal use, including goods entering temporarily or entered into a bonded or sufferance warehouse must be imported under the authority of a permit. 3. Under the EIPA, there are two types of import permits: General Import Permits (GIPs) and Specific Import Permits. 4. Importations of certain agricultural goods included on the ICL are controlled under the EIPA by way of tariff rate quotas (TRQs). TRQ agricultural goods can be imported at lower rates of duty under the “within access commitment” tariff items until the quota quantities are reached. General import permits 5. GIPs allow for the importation of certain eligible goods included on the ICL, subject to the terms and conditions described in the permit, without having to obtain a specific import permit. The applicable GIP constitutes the permit authorizing the importation of goods. 6. The CBSA must be satisfied that the importation of goods does, in fact, meet the terms and conditions of the applicable GIP. 7. For commercial shipments, the applicable GIP number must be provided on the release documentation, e.g., cargo control document, invoice or electronic data interchange (EDI) transmission. 8. GIPs apply to all residents of Canada. For more information on goods that can be imported under the authority of GIPs and any quantity or value restrictions, residents should refer to Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods . Specific import permits 9. Importers must obtain specific import permits issued by GAC, subject to terms and conditions, for the importation of certain agricultural goods included on the ICL and for the importation of textiles and clothing, where the importer is claiming a preferential rate of duty. In the case of a sufferance warehouse, import permits must be obtained before the time of release. 10. If tariff rate quota agricultural goods are entered into a bonded warehouse, importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for directions on the process for entering agricultural goods in a customs bonded warehouse. 11. Goods included on the ICL that are imported under temporary entry provisions, e.g., Temporary Admission Permit (E29B) or a Temporary Admission (ATA) Carnet, are subject to the specific import permit requirements under the EIPA. Tariff Rate Quota controlled goods Agricultural goods 12. For all agricultural goods listed on the ICL, a specific import permit or applicable General Import Permit must be provided in field 81 (special authority permit) of the CAD C-type. First come, first served, TRQ agricultural goods imported after the quota quantity is reached are classified under the “over access commitment” tariff items and subject to higher rates of duty. 13. Quantities or values separate from the within access commitment rates of duty may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas for detailed information on tariff classification, and to Memorandum D19-1-1: Food, Plants, Animals and Related Products for detailed information regarding quantity restrictions and additional import requirements imposed by the Canadian Food Inspection Agency . 14. For commercial importations of wheat, wheat products, barley, and barley products, GIP 20 may be used until the quota quantities are reached. GIP 100 must be used for any other importations of these products and after the quota quantities are reached. Importers should refer to Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas . 15. The GIPs for personal importations of TRQ agricultural goods by residents of Canada, as well as the eligible quantities that may be imported at within access commitment rates of duty, are listed in Appendix A. GIP 3 allows for the importation of wheat, wheat products, barley, and barley products for personal use at the lower within access commitment rates of duty until the quota quantities are reached. GIP 100 allows for the importation of unlimited quantities for certain TRQ agricultural goods for personal use at the higher over access commitment rates of duty. Residents of Canada should note that the eligible quantities or values for GIPs specifically for personal use apply to each person regardless of the fact that a family may be travelling together in the same conveyance or live in the same household. Textiles and clothing 16. Importations of textiles and clothing are only subject to specific import permit requirements, when the goods are eligible for the tariff preference level (TPL) mechanisms under Canada’s free trade agreements, or when the goods are subject to origin quotas under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) or the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA). 17. In order for importers to take advantage of a reduced rate of duty for TPL qualifying goods, importers must make a claim under the specific free trade agreement preferential tariff treatment and associated Order-in-Council. Importers should refer to Memorandum D11-4-22: Tariff Preference Levels , for detailed information on documentation requirements regarding TPLs. 18. With respect to the CETA and Canada-UK TCA, products subject to an origin quota can qualify for preferential tariff treatment. Importers should refer to Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement . 19. In order to receive TPL or origin quota preferential access, the importer must possess an appropriate specific import permit specifying TPL or origin quota entitlement for the goods. This permit must be available for presentation to the CBSA upon request. Goods subject to monitoring Steel products 20. Importations of steel products identified in items 80 and 81 of the ICL, may be imported under the authority of GIP 80: Carbon Steel or GIP 81: Specialty Steel Products. For a complete list of products please refer to C-2: Carbon Steel Customs Tariff Items subject to General Import Permit (GIP) 80 and C-3: Specialty Steel Customs Tariff Items subject to General Import Permit (GIP) 81 . 21. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of products identified in items 80 and 81 of the ICL that may be imported into Canada. 22. As of November 5, 2024 , under the GIP 80 and 81, at the time of importation, importers are also required to provide to the CBSA the country of melt and pour (COM) information in the form and manner determined by the CBSA. 23. For Single Window Initiative (SWI) Integrated Import Declaration (IID) users, the “Country of Melt and Pour” field is found in SG128.COD with qualifier COM (e.g., COD++COM+:::GIP80 Steel products). 24. For release of Steel products using the SWI IID, the GIP information (either “GIP80” or “GIP81”) must be entered in the following IID fields: Permit Type, Reference Number, and Document Reference Number. 25. To import shipments that include Steel products listed in item 80 and/or 81 of the ICL, customs brokers and importers are required to cite \"GIP80” or “GIP81” in field 81 (Special Authority Permit) of the CAD C-type. 26. Steel products identified in items 80 and 81 of the ICL are eligible for Customs Self-Assessment (CSA) clearance (please refer to section 2 of the Accounting for Imported Goods Regulations for further information on the meaning of a CSA Importer and eligible goods), and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process, e.g., Release on Minimum Documentation (RMD) or Pre-arrival Review Systems (PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraph 5 to 8 of this memorandum. 27. The provision of COM information does not apply if: the importer is a CSA importer in respect of goods released under a CSA service option (as described in paragraph 26 of this memorandum); the total value for duty of the imported non-exempt steel goods does not exceed $5,000; or the imported steel goods are: cold-formed or cold-finished angles, shapes or sections; welded angles, shapes, or sections; switch blades, crossing frogs, point rods or other crossing pieces for railway or tramway track construction; structures, parts of structures or structural plates, rods, angles, shapes, sections, tubes or the like; stranded wire, ropes, cables or the like, not electrically insulated; barbed wires or fencing wires; or wire nails, tacks, pins, staples or the like. For the most recent and complete list of exempt products, please refer to C-8: Carbon steel and specialty steel products exempt from the country of melt and pour reporting requirement . 28. Shipments of steel products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits. Aluminum products 29. Importations of aluminum products identified in item 83 of the ICL, may be imported under the authority of GIP 83: Aluminum Products . 30. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of aluminum products identified in item 83 of the ICL that may be imported into Canada. 31. Aluminum products identified in item 83 of the ICL are eligible for CSA clearance and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process (e.g., RMD or PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraphs 5 to 8 of this memorandum. 32. To import shipments that include aluminum products listed in item 83 of the ICL, customs brokers and importers are required to cite \"GIP83-OIC19-1224\" in field 81 (Special Authority Permit) of the CAD C-type. 33. For SWI IID users this field is found in SG117.IMD with qualifier 8 (e.g., IMD++8+:::GIP83 Aluminum Foil). 34. Shipments of aluminum products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits. Permit procedures 35. Importers can submit applications for specific import permits to GAC, or to licensed customs brokers approved by that Department. Completed applications can be submitted to GAC by licensed customs brokers online via the New Export-Import Controls System (NEICS). 36. When an Application for Import/Export Permit (Form EXT 1466) is completed, the CBSA’s transaction number must be shown in field 2. In the event that an importer does not have a transaction number, the CBSA will assign a transaction number to the shipment when release is requested. A specific import permit becomes valid when the permit information has been transmitted electronically by GAC to the CBSA office, where goods are to be released. 37. All IID submissions for specific import permits that include one or more commodities regulated by GAC must be submitted no more than 30 days in advance of arrival in Canada. Any submissions (whether they reference an existing permit or are applications for a new permit) will be rejected if they are submitted more than 30 days in advance of arrival. All IID submissions that invoke only GIPs may be received more than 30 days in advance of arrival. 38. Except for agricultural goods subject to TRQs and for safeguards, EXCAPS (GAC / Customs Automated Permit System) provides for the electronic transmission of permit information directly from GAC to the CBSA. This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when obtaining release of goods controlled under the EIPA. In all cases, GAC will issue a transaction record ( Appendix B: Transaction record sample ) to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices or who have goods documented on a Temporary Admission Permit (E29B) or an ATA Carnet will be required to present a copy of the transaction record at the time of release. 39. In the event that EXCAPS is not available to transmit permit data to the Accelerated Commercial Release Operations Support System (ACROSS), importers and brokers may submit a paper copy of the transaction record to the CBSA to release their goods. If ACROSS is not available, importers and brokers may submit paper release documents with a copy of the transaction record to release their goods. Importers and brokers will be advised to use the above contingency procedures by their local CBSA office or via the electronic data interchange (EDI) information line at 1-888-957-7224 or through an EDI information bulletin. 40. The CBSA may conduct a post release verification with regards to the content of the permit. 41. The import permit procedures and relevant responsibilities are provided in Appendix C: Import permit procedures . 42. Once an electronic permit has been used for the release of goods, the information will be transmitted to GAC. Amendments to permits 43. Necessary amendments to specific import permits may be authorized by GAC. For example, permits may be amended to address issues related to product classification, quantity, product substitution, validity period and cancellation. 44. Amendments to permits for TRQ goods must be made prior to final accounting, and in the case of non-TRQ goods, prior to release of the goods. For further information on amendments to permits, importers should contact GAC as indicated under Contact us . Canada Border Service Agency’s role 45. All Goods (except agricultural TRQ goods) will be detained by the CBSA and the release request rejected when the following applies: There is no specific import permit available; The goods are not as described on the permit; The importer’s name on the import declaration does not correspond to the name on the specific import permit; The permit is not yet in force or has expired; The quantity or value reported does not correspond to those on the permit; or The country of origin does not correspond to the one on the permit. 46. Under the above circumstances, the goods are not to be released until the appropriate corrections are made to either the release information or the permit. Tariff Rate Quotas specific permits 47. The availability of TRQ specific import permits is not a condition of release. The CBSA will release any shipment of TRQ agricultural goods even in the absence of a specific import permit issued under section 8.3 of the EIPA. When a specific import permit has not been obtained by the date of final accounting under subsection 32(1), (3) or (5) of the Customs Act , the portion of the goods imported without such a permit (all or part of a shipment) will be deemed to have been imported under the authority of GIP 100: Eligible Agricultural Goods . These goods will be classified under the appropriate “over access commitment” tariff item and will be subject to higher rates of duties. 48. In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description will be referred to the CBSA’s Trade Compliance Division after releasing the shipment. Disposal of goods 49. When goods have been abandoned or forfeited as a result of failure to comply with the EIPA requirements, GAC will determine how to dispose of the goods. 50. Residents of Canada importing perishable agricultural goods from the United States who decide not to pay the applicable over access commitment rate of duty on imports in excess of the personal allowable GIP quantities or values are encouraged to return the excess goods to the United States. In some regions, it may be possible to abandon any goods at the CBSA office, if disposal bins are available. Penalty information 51. Every person who contravenes any of the provisions of EIPA or its regulations is guilty of an offence and is liable to: (a) on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or (b) on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both. 52. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act, Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details. Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods The ICL may be broken down into basic groupings. The following table depicts two of these groups with corresponding item numbers, general product descriptions, and GIPs. This chart is provided as a guide for reference purposes only. Import Control List Group number Description ICL Item Number GIP Number Quantity/Value 1. Agricultural products Chicken and chicken products 94, 96-104 2 10 kg Turkey and turkey products 105-113 7 One turkey Turkey products - 10 kg Beef (fresh or frozen) and veal (that does not originate in Chile, a CUSMA country or an EU country or other CETA beneficiary) 114-116 13 10 kg (no TRQ restriction for CUSMA, CETA, Canada-UK TCA or Chile) Dairy products 117-134, 141-160 1 $20 total dairy Eggs for consumption 95, 135-139 8 2 dozen Margarine 140 14 3 kg (12 kg with prescription) Wheat, barley and their products 161-191 3, 20 No quantity restrictions Tariff rate quota goods classified under heading No. 98.04 or 98.26 192 1, 2, 3, 7, 8, 13, 14 N/A Roses (imported from Israel or another CIFTA beneficiary) 193 6 2 dozen 2. Steel and aluminum Carbon steel products 80 80 N/A Specialty steel products 81 81 N/A Aluminum products 83 83 N/A Note 1: In the case of agricultural goods, quantities or values above the within access commitment may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Note 2: Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas , for detailed information on tariff classification. Note 3: Importers should refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products , for detailed information on agricultural restrictions. Note 4: Importers should refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , for information on importing firearms, firearms-related goods, prohibited weapons, prohibited devices and ammunition. Appendix B: Transaction record (sample) Figure 1: Foreign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder All transactions are subject to verification by Foreign Affairs and International Trade Canada This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau For the Minister of Foreign Affairs Figure 1: Text version Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the EIPA and any regulations made hereunder. All transactions are subject to verification by Foreign Affairs and International Trade Canada. This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau. For the Minister of Foreign Affairs Appendix C: Import permit procedures The following outlines the permit procedures and the responsibilities of the importer, GAC, and the CBSA . Note 1 Note 2 Step 1 Importer applies for permit using the NEICS or using Form EXT 1466 – Application for Import/Export Permit if you do not have access to NEICS Step 2 Importer must include a CBSA -issued transaction number in permit application Step 3 GAC records the following data in the NEICS : Non-routed permit applications submitted using NEICS will be processed within 15 minutes of the time of application provided there is no problem with the application Permit applications redirected for review will be processed within four (4) business hours unless clarification from applicant is required Applications submitted by fax or mail will be processed promptly within the NEICS Step 4 GAC reviews all fields found on the application request, based on the agreement and the sector Step 5 GAC approves or rejects the application request Step 6 GAC issues transaction record to importer and transmit data to the CBSA ’s ACROSS for approved permits Step 7 Importer presents release package to the CBSA or transmit release data Step 8 The CBSA verifies: The transaction number The effective and expiry dates of permit That the importer’s name on release request corresponds to the one on permit The permit quantity, value shipped, and description with invoice and That the country of origin on the release request corresponds to the one on the permit Step 9 CBSA releases goods Step 10 Once the permit has been used, the CBSA transmits the information to GAC Step 11 If necessary, the CBSA takes enforcement action Notes: Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer References Consult these resources for further information. Applicable legislation Customs Act : Section 101 Customs Tariff Export and Import Permits Act : Subsections 5(1) and 10(1), and Sections 14, 24, and 25 General Import Permit 1: Dairy Products for Personal Use General Import Permit 2: Chickens and Chicken Products for Personal Use General Import Permit 3: Wheat and Wheat Products and Barley and Barley Products for Personal Use General Import Permit 6 : Roses for Personal Use General Import Permit 7: Turkeys and Turkey Products for Personal Use General Import Permit 8: Eggs for Personal Use General Import Permit 13: Beef and Veal for Personal Use General Import Permit 14: Margarine for Personal Use General Import Permit 20: Wheat and Wheat Products and Barley and Barley Products General Import Permit 80: Carbon Steel General Import Permit 81: Specialty Steel Products General Import Permit 83: Aluminium Products General Import Permit 100: Eligible Agriculture Goods General Import Permit 108: CWC Toxic Chemicals and Precursors General Import Permit 193: Roses Import Control List Related D memoranda Memorandum D7-4-4: Customs Bonded Warehouses Memorandum D10-18-1: Tariff Rate Quotas Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas Memorandum D11-4-22: Tariff Preference Levels Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement Memorandum D19-1-1: Food, Plants, Animals and Related Products Memorandum D22-1-1: Administrative Monetary Penalty System Superseded D memoranda D19-10-2 dated January 4, 2023 Issuing office Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch Contact us For more information on goods subject to import controls and for questions concerning the issuance of import permits or related to completing import permit applications, importers should contact: Global Affairs Canada 125 Sussex Drive Ottawa ON K1A 0G2 Telephone: 343-203-6820 or 1-877-808-8838 Non-Supply Managed Trade Controls (for textiles, clothing, beef, veal, wheat, wheat products, barley, barley products, steel and aluminum) Email: tin@international.gc.ca Supply-Managed Trade Controls (for dairy products, poultry and poultry products, eggs and egg products) Email: tic@international.gc.ca The importation of food, plants, animals (FPA) and related products may also be regulated by other government departments. Information on these requirements are not included in this memorandum. For more information regarding the CBSA’s programs and services, Contact border information services . Related links Customs Notice 19-08: Final Safeguard Measures Imposed on the Importation of Certain Steel Goods Form B3-3: Canada Customs Coding Form E29B: Temporary Admission Permit Form EXT 1466: Application for Import/Export Permit",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Import controls General import permits Specific import permits Tariff Rate Quota controlled goods Agricultural goods Textiles and clothing Goods subject to monitoring Steel products Aluminium products Permit procedures Amendments to permits Canada Border Service Agency’s role Tariff Rate Quotas specific permits Disposal of goods Penalty information\n- Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods\n- Appendix B: Transaction record (sample)\n- Appendix C: Import permit procedures\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to provide instructions on how to declare goods included on the ICL using the new Commercial Accounting Declaration (CAD) process.",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purpose of the administration of the EIPA the following definitions will apply:\nArea Control List : a list of countries established under section 4 Broker: to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1) Import Control List ( ILC ): a list of goods established under section 5 Minister: member of the Kings’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act Permit: an import permit issued pursuant to subsection 8(1) of the Act Resident of Canada: in the case of a natural person, a person who ordinarily resides in Canada and, in the case of a corporation, a corporation having its head office in Canada or operating a branch office in Canada",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Import controls\n2. Goods included on the ICL, entering Canada for commercial or personal use, including goods entering temporarily or entered into a bonded or sufferance warehouse must be imported under the authority of a permit.\n3. Under the EIPA, there are two types of import permits: General Import Permits (GIPs) and Specific Import Permits.\n4. Importations of certain agricultural goods included on the ICL are controlled under the EIPA by way of tariff rate quotas (TRQs). TRQ agricultural goods can be imported at lower rates of duty under the “within access commitment” tariff items until the quota quantities are reached.\nGeneral import permits\n5. GIPs allow for the importation of certain eligible goods included on the ICL, subject to the terms and conditions described in the permit, without having to obtain a specific import permit. The applicable GIP constitutes the permit authorizing the importation of goods.\n6. The CBSA must be satisfied that the importation of goods does, in fact, meet the terms and conditions of the applicable GIP.\n7. For commercial shipments, the applicable GIP number must be provided on the release documentation, e.g., cargo control document, invoice or electronic data interchange (EDI) transmission.\n8. GIPs apply to all residents of Canada. For more information on goods that can be imported under the authority of GIPs and any quantity or value restrictions, residents should refer to Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods .\nSpecific import permits\n9. Importers must obtain specific import permits issued by GAC, subject to terms and conditions, for the importation of certain agricultural goods included on the ICL and for the importation of textiles and clothing, where the importer is claiming a preferential rate of duty. In the case of a sufferance warehouse, import permits must be obtained before the time of release.\n10. If tariff rate quota agricultural goods are entered into a bonded warehouse, importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for directions on the process for entering agricultural goods in a customs bonded warehouse.\n11. Goods included on the ICL that are imported under temporary entry provisions, e.g., Temporary Admission Permit (E29B) or a Temporary Admission (ATA) Carnet, are subject to the specific import permit requirements under the EIPA.\nTariff Rate Quota controlled goods\nAgricultural goods\n12. For all agricultural goods listed on the ICL, a specific import permit or applicable General Import Permit must be provided in field 81 (special authority permit) of the CAD C-type. First come, first served, TRQ agricultural goods imported after the quota quantity is reached are classified under the “over access commitment” tariff items and subject to higher rates of duty.\n13. Quantities or values separate from the within access commitment rates of duty may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas for detailed information on tariff classification, and to Memorandum D19-1-1: Food, Plants, Animals and Related Products for detailed information regarding quantity restrictions and additional import requirements imposed by the Canadian Food Inspection Agency .\n14. For commercial importations of wheat, wheat products, barley, and barley products, GIP 20 may be used until the quota quantities are reached. GIP 100 must be used for any other importations of these products and after the quota quantities are reached. Importers should refer to Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas .\n15. The GIPs for personal importations of TRQ agricultural goods by residents of Canada, as well as the eligible quantities that may be imported at within access commitment rates of duty, are listed in Appendix A. GIP 3 allows for the importation of wheat, wheat products, barley, and barley products for personal use at the lower within access commitment rates of duty until the quota quantities are reached. GIP 100 allows for the importation of unlimited quantities for certain TRQ agricultural goods for personal use at the higher over access commitment rates of duty. Residents of Canada should note that the eligible quantities or values for GIPs specifically for personal use apply to each person regardless of the fact that a family may be travelling together in the same conveyance or live in the same household.\nTextiles and clothing\n16. Importations of textiles and clothing are only subject to specific import permit requirements, when the goods are eligible for the tariff preference level (TPL) mechanisms under Canada’s free trade agreements, or when the goods are subject to origin quotas under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) or the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA).\n17. In order for importers to take advantage of a reduced rate of duty for TPL qualifying goods, importers must make a claim under the specific free trade agreement preferential tariff treatment and associated Order-in-Council. Importers should refer to Memorandum D11-4-22: Tariff Preference Levels , for detailed information on documentation requirements regarding TPLs.\n18. With respect to the CETA and Canada-UK TCA, products subject to an origin quota can qualify for preferential tariff treatment. Importers should refer to Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement .\n19. In order to receive TPL or origin quota preferential access, the importer must possess an appropriate specific import permit specifying TPL or origin quota entitlement for the goods. This permit must be available for presentation to the CBSA upon request.\nGoods subject to monitoring\nSteel products\n20. Importations of steel products identified in items 80 and 81 of the ICL, may be imported under the authority of GIP 80: Carbon Steel or GIP 81: Specialty Steel Products. For a complete list of products please refer to C-2: Carbon Steel Customs Tariff Items subject to General Import Permit (GIP) 80 and C-3: Specialty Steel Customs Tariff Items subject to General Import Permit (GIP) 81 .\n21. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of products identified in items 80 and 81 of the ICL that may be imported into Canada.\n22. As of November 5, 2024 , under the GIP 80 and 81, at the time of importation, importers are also required to provide to the CBSA the country of melt and pour (COM) information in the form and manner determined by the CBSA.\n23. For Single Window Initiative (SWI) Integrated Import Declaration (IID) users, the “Country of Melt and Pour” field is found in SG128.COD with qualifier COM (e.g., COD++COM+:::GIP80 Steel products).\n24. For release of Steel products using the SWI IID, the GIP information (either “GIP80” or “GIP81”) must be entered in the following IID fields: Permit Type, Reference Number, and Document Reference Number.\n25. To import shipments that include Steel products listed in item 80 and/or 81 of the ICL, customs brokers and importers are required to cite \"GIP80” or “GIP81” in field 81 (Special Authority Permit) of the CAD C-type.\n26. Steel products identified in items 80 and 81 of the ICL are eligible for Customs Self-Assessment (CSA) clearance (please refer to section 2 of the Accounting for Imported Goods Regulations for further information on the meaning of a CSA Importer and eligible goods), and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process, e.g., Release on Minimum Documentation (RMD) or Pre-arrival Review Systems (PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraph 5 to 8 of this memorandum.\n27. The provision of COM information does not apply if:\n- the importer is a CSA importer in respect of goods released under a CSA service option (as described in paragraph 26 of this memorandum);\n- the total value for duty of the imported non-exempt steel goods does not exceed $5,000; or\n- the imported steel goods are: cold-formed or cold-finished angles, shapes or sections; welded angles, shapes, or sections; switch blades, crossing frogs, point rods or other crossing pieces for railway or tramway track construction; structures, parts of structures or structural plates, rods, angles, shapes, sections, tubes or the like; stranded wire, ropes, cables or the like, not electrically insulated; barbed wires or fencing wires; or wire nails, tacks, pins, staples or the like.\nFor the most recent and complete list of exempt products, please refer to C-8: Carbon steel and specialty steel products exempt from the country of melt and pour reporting requirement .\n28. Shipments of steel products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits.\nAluminum products\n29. Importations of aluminum products identified in item 83 of the ICL, may be imported under the authority of GIP 83: Aluminum Products .\n30. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of aluminum products identified in item 83 of the ICL that may be imported into Canada.\n31. Aluminum products identified in item 83 of the ICL are eligible for CSA clearance and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process (e.g., RMD or PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraphs 5 to 8 of this memorandum.\n32. To import shipments that include aluminum products listed in item 83 of the ICL, customs brokers and importers are required to cite \"GIP83-OIC19-1224\" in field 81 (Special Authority Permit) of the CAD C-type.\n33. For SWI IID users this field is found in SG117.IMD with qualifier 8 (e.g., IMD++8+:::GIP83 Aluminum Foil).\n34. Shipments of aluminum products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits.\nPermit procedures\n35. Importers can submit applications for specific import permits to GAC, or to licensed customs brokers approved by that Department. Completed applications can be submitted to GAC by licensed customs brokers online via the New Export-Import Controls System (NEICS).\n36. When an Application for Import/Export Permit (Form EXT 1466) is completed, the CBSA’s transaction number must be shown in field 2. In the event that an importer does not have a transaction number, the CBSA will assign a transaction number to the shipment when release is requested. A specific import permit becomes valid when the permit information has been transmitted electronically by GAC to the CBSA office, where goods are to be released.\n37. All IID submissions for specific import permits that include one or more commodities regulated by GAC must be submitted no more than 30 days in advance of arrival in Canada. Any submissions (whether they reference an existing permit or are applications for a new permit) will be rejected if they are submitted more than 30 days in advance of arrival. All IID submissions that invoke only GIPs may be received more than 30 days in advance of arrival.\n38. Except for agricultural goods subject to TRQs and for safeguards, EXCAPS (GAC / Customs Automated Permit System) provides for the electronic transmission of permit information directly from GAC to the CBSA. This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when obtaining release of goods controlled under the EIPA. In all cases, GAC will issue a transaction record ( Appendix B: Transaction record sample ) to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices or who have goods documented on a Temporary Admission Permit (E29B) or an ATA Carnet will be required to present a copy of the transaction record at the time of release.\n39. In the event that EXCAPS is not available to transmit permit data to the Accelerated Commercial Release Operations Support System (ACROSS), importers and brokers may submit a paper copy of the transaction record to the CBSA to release their goods. If ACROSS is not available, importers and brokers may submit paper release documents with a copy of the transaction record to release their goods. Importers and brokers will be advised to use the above contingency procedures by their local CBSA office or via the electronic data interchange (EDI) information line at 1-888-957-7224 or through an EDI information bulletin.\n40. The CBSA may conduct a post release verification with regards to the content of the permit.\n41. The import permit procedures and relevant responsibilities are provided in Appendix C: Import permit procedures .\n42. Once an electronic permit has been used for the release of goods, the information will be transmitted to GAC.\nAmendments to permits\n43. Necessary amendments to specific import permits may be authorized by GAC. For example, permits may be amended to address issues related to product classification, quantity, product substitution, validity period and cancellation.\n44. Amendments to permits for TRQ goods must be made prior to final accounting, and in the case of non-TRQ goods, prior to release of the goods. For further information on amendments to permits, importers should contact GAC as indicated under Contact us .\nCanada Border Service Agency’s role\n45. All Goods (except agricultural TRQ goods) will be detained by the CBSA and the release request rejected when the following applies:\n- There is no specific import permit available;\n- The goods are not as described on the permit;\n- The importer’s name on the import declaration does not correspond to the name on the specific import permit;\n- The permit is not yet in force or has expired;\n- The quantity or value reported does not correspond to those on the permit; or\n- The country of origin does not correspond to the one on the permit.\n46. Under the above circumstances, the goods are not to be released until the appropriate corrections are made to either the release information or the permit.\nTariff Rate Quotas specific permits\n47. The availability of TRQ specific import permits is not a condition of release. The CBSA will release any shipment of TRQ agricultural goods even in the absence of a specific import permit issued under section 8.3 of the EIPA. When a specific import permit has not been obtained by the date of final accounting under subsection 32(1), (3) or (5) of the Customs Act , the portion of the goods imported without such a permit (all or part of a shipment) will be deemed to have been imported under the authority of GIP 100: Eligible Agricultural Goods . These goods will be classified under the appropriate “over access commitment” tariff item and will be subject to higher rates of duties.\n48. In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description will be referred to the CBSA’s Trade Compliance Division after releasing the shipment.\nDisposal of goods\n49. When goods have been abandoned or forfeited as a result of failure to comply with the EIPA requirements, GAC will determine how to dispose of the goods.\n50. Residents of Canada importing perishable agricultural goods from the United States who decide not to pay the applicable over access commitment rate of duty on imports in excess of the personal allowable GIP quantities or values are encouraged to return the excess goods to the United States. In some regions, it may be possible to abandon any goods at the CBSA office, if disposal bins are available.\nPenalty information\n51. Every person who contravenes any of the provisions of EIPA or its regulations is guilty of an offence and is liable to: (a) on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or (b) on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both.\n52. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act, Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details.",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The ICL may be broken down into basic groupings. The following table depicts two of these groups with corresponding item numbers, general product descriptions, and GIPs. This chart is provided as a guide for reference purposes only.\nImport Control List Group number Description ICL Item Number GIP Number Quantity/Value 1. Agricultural products Chicken and chicken products 94, 96-104 2 10 kg Turkey and turkey products 105-113 7 One turkey Turkey products - 10 kg Beef (fresh or frozen) and veal (that does not originate in Chile, a CUSMA country or an EU country or other CETA beneficiary) 114-116 13 10 kg (no TRQ restriction for CUSMA, CETA, Canada-UK TCA or Chile) Dairy products 117-134, 141-160 1 $20 total dairy Eggs for consumption 95, 135-139 8 2 dozen Margarine 140 14 3 kg (12 kg with prescription) Wheat, barley and their products 161-191 3, 20 No quantity restrictions Tariff rate quota goods classified under heading No. 98.04 or 98.26 192 1, 2, 3, 7, 8, 13, 14 N/A Roses (imported from Israel or another CIFTA beneficiary) 193 6 2 dozen 2. Steel and aluminum Carbon steel products 80 80 N/A Specialty steel products 81 81 N/A Aluminum products 83 83 N/A\nNote 1: In the case of agricultural goods, quantities or values above the within access commitment may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply.\nNote 2: Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas , for detailed information on tariff classification.\nNote 3: Importers should refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products , for detailed information on agricultural restrictions.\nNote 4: Importers should refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , for information on importing firearms, firearms-related goods, prohibited weapons, prohibited devices and ammunition.",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Appendix B: Transaction record (sample)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Figure 1: Foreign Affairs and International Trade Canada: Transaction record (sample)\nForeign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder All transactions are subject to verification by Foreign Affairs and International Trade Canada This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau For the Minister of Foreign Affairs\nFigure 1: Text version Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the EIPA and any regulations made hereunder. All transactions are subject to verification by Foreign Affairs and International Trade Canada. This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau. For the Minister of Foreign Affairs",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Foreign Affairs and International Trade Canada: Transaction record (sample)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Foreign Affairs and International Trade Canada\nTransaction record\n- Importer\n- Applicant\n- Supplier\n- Country of origin FIN\n- Country of origin RAW\n- Country import from\n- Document no.\n- Transaction no.\n- Permit no.\n- Permit valid from\n- Permit valid to\n- Date issued\n- Shipment date\n- Approx. entry date\n- Canadian port entry\n- Application id.\n- Multiple shipment\nGoods description\n- Commodity code — description\n- Qty\n- Unit\n- Value (CAD $)\n- Total value\nOther terms and conditions\nReceipt: Issued by Minister of Foreign Affairs\n- The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder\n- All transactions are subject to verification by Foreign Affairs and International Trade Canada\n- This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau\nFor the Minister of Foreign Affairs",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Appendix C: Import permit procedures",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following outlines the permit procedures and the responsibilities of the importer, GAC, and the CBSA . Note 1 Note 2\nStep 1 Importer applies for permit using the NEICS or using Form EXT 1466 – Application for Import/Export Permit if you do not have access to NEICS Step 2 Importer must include a CBSA -issued transaction number in permit application Step 3 GAC records the following data in the NEICS : Non-routed permit applications submitted using NEICS will be processed within 15 minutes of the time of application provided there is no problem with the application Permit applications redirected for review will be processed within four (4) business hours unless clarification from applicant is required Applications submitted by fax or mail will be processed promptly within the NEICS Step 4 GAC reviews all fields found on the application request, based on the agreement and the sector Step 5 GAC approves or rejects the application request Step 6 GAC issues transaction record to importer and transmit data to the CBSA ’s ACROSS for approved permits Step 7 Importer presents release package to the CBSA or transmit release data Step 8 The CBSA verifies: The transaction number The effective and expiry dates of permit That the importer’s name on release request corresponds to the one on permit The permit quantity, value shipped, and description with invoice and That the country of origin on the release request corresponds to the one on the permit Step 9 CBSA releases goods Step 10 Once the permit has been used, the CBSA transmits the information to GAC Step 11 If necessary, the CBSA takes enforcement action\nNotes: Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "Notes:",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-2-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-2",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act : Section 101\n- Customs Tariff\n- Export and Import Permits Act : Subsections 5(1) and 10(1), and Sections 14, 24, and 25\n- General Import Permit 1: Dairy Products for Personal Use\n- General Import Permit 2: Chickens and Chicken Products for Personal Use\n- General Import Permit 3: Wheat and Wheat Products and Barley and Barley Products for Personal Use\n- General Import Permit 6 : Roses for Personal Use\n- General Import Permit 7: Turkeys and Turkey Products for Personal Use\n- General Import Permit 8: Eggs for Personal Use\n- General Import Permit 13: Beef and Veal for Personal Use\n- General Import Permit 14: Margarine for Personal Use\n- General Import Permit 20: Wheat and Wheat Products and Barley and Barley Products\n- General Import Permit 80: Carbon Steel\n- General Import Permit 81: Specialty Steel Products\n- General Import Permit 83: Aluminium Products\n- General Import Permit 100: Eligible Agriculture Goods\n- General Import Permit 108: CWC Toxic Chemicals and Precursors\n- General Import Permit 193: Roses\n- Import Control List\nRelated D memoranda\n- Memorandum D7-4-4: Customs Bonded Warehouses\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas\n- Memorandum D11-4-22: Tariff Preference Levels\n- Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement\n- Memorandum D19-1-1: Food, Plants, Animals and Related Products\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD19-10-2 dated January 4, 2023\nIssuing office\nCommercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-01-20",
+    "current_to": "2025-01-20",
+    "citation": "Memorandum D19-10-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Travellers or businesses exporting goods from Canada that are included on the Export Control List (ECL).\nKey content: What items are considered “controlled” (or restricted) and need a permit to be exported from Canada; General Export Permits or GEP ; how to apply for an export permit; penalties for non-compliance.\nKeywords: Export permit, Export Control List , General Export Permit or GEP",
+    "history": "",
+    "last_amended": "2025-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Memorandum D19-10-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Export control Controlled goods moving in transit from the U.S. through Canada Export permit verification procedure Amendments to individual permits Detentions Penalties Administrative Monetary Penalty System (AMPS) Appendix A – Example of an Export Permit Appendix B – Export Permit Procedures\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Memorandum D19-10-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been revised to reflect:\n- updated contact information\n- most recent sample of an export permit",
+    "history": "",
+    "last_amended": "2025-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Memorandum D19-10-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. For the purpose of the administration of the Export and Import Permits Act , the following definitions apply:\nArea Control List Means a list of countries established under section 4 of the Act; Act Means the Export and Import Permits Act ; Broker Means to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1); Export Control List Means a list of goods and technology established under section 3 of the Act; Goods Means goods as described in the Guide to Canada’s Export Controls that are intended for export to a destination specified in respect of those goods in section 2 of the Export Control List ; or goods that are intended for export to a country included in the Area Control List . Minister Means such member of the King’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of the Act; Permit Means an export permit issued pursuant to subsection 7(1) of the Act; Technology Includes technical data, technical assistance and information necessary for the development, production or use of an article included in an Export Control List or a Brokering Control List ;",
+    "history": "",
+    "last_amended": "2025-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Memorandum D19-10-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Export control\n2. Export permits issued by GAC are required for the exportation of goods and technology listed in the Export Control List and for the exportation of any goods or technology to any country listed in the Area Control List , except in cases where such goods and technology are permitted exportation under the authority of a General Export Permit (GEP).\n3. An application for an export permit must be filed with GAC . Export permit applications for strategic and military goods and technology, as well as logs, are requested online using the New Export Controls Online (NEXCOL) system.\n4. Export permit applications for the majority of non-strategic goods controlled under Group 5 of the Export Control List as well as import permit applications for certain strategic goods, are requested online using the Export and Import Controls System (NEICS). The exception to this is certain forest products falling under Item 5101 of the Export Control List , which are processed in NEXCOL. Export permits are typically issued in electronic form and can be printed by the exporter.\n5. Paper applications may also be requested using the forms that are available on the Export Controls website. When a permit application has been approved, GAC issues an export permit that is signed by an official with the delegated authority of the Minister of Foreign Affairs.\n6. The exporter shall present a copy of the export permit to the CBSA , within the time frames specified in the Reporting of Exported Goods Regulations by mode of transportation, at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of the goods and/or technology from Canada. An example of an NEXCOL export permit may be found in Appendix A.\n7. Certain goods and technology may be exported under the authority of a General Export Permit . In such cases, it is not necessary to apply for an individual export permit. The relevant General Export Permit number must be quoted in the corresponding field on the export declaration, if one is required under the Customs Act . The CBSA must be satisfied that the proposed export falls within the terms of the General Export Permit .\nControlled goods moving in transit from the U.S. through Canada\n8. In general, GAC does not require permits for goods and technology moving in transit. Please see Item 5401 (Goods and Technology in Transit) of the Export Control List for further information.\nExport permit verification procedure\n9. Border services officers will verify the accuracy of the export permits (permit number, validity dates, exporter name, quantities, etc.), ensure that permits have been issued/authorized by GAC , and will return the permits to the exporters.\n10. In addition to the above verification procedures, for exports of logs listed under Item 5101 of the ECL:\n- At the CBSA offices outside of British Columbia , border service officers shall follow the process outlined in paragraph 9.\n- Only at CBSA offices located along the Canada/ US Border of the province of British Columbia , border services officers will: Initial and stamp export permits for logs listed under Item 5101 of the ECL ; and Hold the permit and its accompanying load slip as part of the export report, according to the procedure set out in Appendix B to this memorandum. The log export permit and the accompanying load slip will be picked up routinely by an officer of the BC Ministry of Forests, Lands, Natural Resource Operations and Rural Development (BC FLNRORD).\n11. Appendix B to this memorandum further describes the permit procedure and relevant responsibilities. Additional information may be found in Memorandum D20-1-1: Export Reporting .\nAmendments to individual permits\n12. Necessary amendments to permits may be authorized by GAC . Types of amendments may include: differences in permit and shipment quantities, extensions of validity and expiry dates, cancellations, etc. For further information on amendments to permits, please consult the section Contact us .\n13. The Reporting of Exported Goods Regulations require that an accurate permit be provided to the chief officer of customs, within the applicable time set out in section 3 of the Regulations, and the goods and technology made available for inspection, at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods and technology from Canada.\nDetentions\n14. The CBSA will not allow the goods to be exported (depending on circumstances goods may be detained or refused export) when:\n- no permit is presented;\n- the goods and technology are not as stated on the permit;\n- the quantity to be exported is greater than the quantity authorized on the permit;\n- the permit is not yet in effect or has expired;\n- there is uncertainty about the validity of the permit.\n15. Under the above circumstances, the exporter will be advised to contact GAC (refer to section Contact us ); the goods will not be exported until a valid export permit is presented to the CBSA or the permit discrepancy has been resolved by GAC .\nPenalties\n16. Every person who contravenes any of the provisions of the Act or its regulations is guilty of an offence and is liable to:\n- on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or\n- on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both.\nAdministrative Monetary Penalty System (AMPS)\n17. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details.\nAppendix A – An Example of Export Permit\nFor all appropriate forms, including printable Applications for Permit to Export Goods (Controlled Goods Detail Form) EXT 1042-1), please refer to GAC ’s web page Printable Forms .\nBelow is an example of an export permit issued by GAC .\nAppendix B – Export Permit Procedures\nThe following chart outlines the permit procedure and delineates the respective responsibilities of the exporter, Global Affairs Canada (GAC), and Canada Border Service Agency (CBSA).\nAction Responsibility Step 1: Apply for a permit. Exporter Step 2: When a new permit application is received, assess the goods and technology against the Export Control List (ECL), and review the permit application. GAC Step 3: If the permit application is complete and, following an assessment of the application, it is determined that a permit should be issued, issue the permit to the exporter. GAC Step 4: Present a copy of the export permit to the CBSA , within the time frames specified in the Reporting of Exported Goods Regulations by mode of transportation, at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of the goods and/or technology from Canada. Exporter Step 5: Review the permit to ensure the information matches that of the attached export declaration, the cargo control document, and/or the goods or technology: permit quantity, value shipped and description; effective and expiry dates of permit; issuance on behalf of the Minister of Foreign Affairs. CBSA Step 6: Validate the permit in terms to quantity, value, etc., for export. CBSA Step 7: Allow goods and technology to be exported. CBSA Step 8: With respect to export permits for logs controlled under Item 5101 of the ECL that are validated at CBSA offices located along the Canada/ US Border of the province of British Columbia, CBSA officers shall retain the permit together with its accompanying load slip, at the export reporting office, of exit as part of the export report. The log export permit and the accompanying load slip will be picked up routinely by an officer of the BC Ministry of Forests, Lands, Natural Resource Operations and Rural Development (BC FLNRORD). CBSA Step 9: If necessary, take enforcement action. GAC Step 10: If necessary, take enforcement action. CBSA",
+    "history": "",
+    "last_amended": "2025-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Memorandum D19-10-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-10-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-10-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information:\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Export Permits Regulations\n- Export Permits Regulations (Non-strategic Products)\n- Export Control List\n- Area Control List\nRelated D memoranda\n- Memorandum D20-1-1: Exporter Reporting\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD19-10-3 dated May 5, 2022\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Division Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-12-29",
+    "current_to": "2025-12-29",
+    "citation": "Memorandum D19-10-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html"
+  },
+  {
+    "id": "dmemo-D19-11-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-11-1",
+    "marginal_note": "Legislation",
+    "part": "Canadian Sanctions",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Special Economic Measures Act\n- United Nations Act\n- Area Control List\n- Export Control List\n- Import Control List\n- Justice for Victims of Corrupt Foreign Officials Act\nThe Current sanctions imposed by Canada page of the Canadian sanctions website contains the most up-to-date information on sanctions imposed under the United Nations Act , the Special Economic Measures Act , and the Justice for Victims of Corrupt Foreign Officials Act , including links to the relevant regulations.",
+    "history": "",
+    "last_amended": "2022-05-19",
+    "current_to": "2022-05-19",
+    "citation": "Memorandum D19-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-11-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-11-1",
+    "marginal_note": "Guidelines and general information",
+    "part": "Canadian Sanctions",
+    "division": "",
+    "heading": "",
+    "text": "Definitions\n1. For the purpose of this document, the following definitions will apply:\nentity means a body corporate, trust, partnership, fund, an unincorporated association or organization or a foreign state foreign state means a country other than Canada, and includes (a) any political subdivision of a foreign state (b) the government, and any department, of a foreign state or of a political subdivision thereof (c) any agency of a foreign state or of a political subdivision thereof person means an individual or an entity property means any real or personal property\nIntroduction\n2. The Canada Border Services Agency ( CBSA ) and the Royal Canadian Mounted Police ( RCMP ) assist Global Affairs Canada ( GAC ) with the administration of the United Nations Act , the Special Economic Measures Act , the Justice for Victims of Corrupt Foreign Officials Act , and the Export and Import Permits Act and associated regulations. This memorandum outlines the key elements of the legislation administered by the CBSA .\n3. This document covers elements of the sanctions regime relating to restrictions on the import and/or export of goods that the CBSA has direct involvement in administering. It does not include all measures that may have been imposed against a foreign state, persons in a foreign state, or designated persons (e.g., restrictions on financial transactions and provision of technical assistance).\n4. The imposition of sanctions against foreign states and non-state actors remains an important instrument for the international community in the enforcement of international norms and laws. GAC is the department responsible for the administration of these statutes.\n5. Changes to sanctions may occur frequently and on short notice as international situations continually evolve. The Canadian sanctions website includes the most up-to-date information on the various sanctions regimes, including links to the relevant regulations.\nImport / Export prohibitions and restrictions\n6. The import and export prohibitions and restrictions under Canada's sanctions regime cover a wide range of commodities that include but are not limited to: arms and related material, luxury goods, nuclear and nuclear-related goods, certain sector-specific goods, etc.\n7. The CBSA has direct involvement in the administration of those aspects of the regulations that relate to the import and/or export of such goods. As set out in regulations under the United Nations Act , the Special Economic Measures Act , and the Justice for Victims of Corrupt Foreign Officials Act , there are prohibitions on the provision of any goods to, or dealing in the property of, a designated or \"listed\" person. These prohibitions are also applicable in an import/export context.\nPermits and certificates\n8. The Minister of Foreign Affairs has the authority to issue permits that allow any transaction or activity, or class of transactions or activities that would otherwise be prohibited by the regulations under the Special Economic Measures Act or the Justice for Victims of Corrupt Foreign Officials Act . Similarly, under the United Nations Act and associated regulations, Global Affairs Canada may issue a certificate to exempt an activity from the application of the regulations. The requirements for such permits and certificates are set out in the relevant regulations. Please refer to the Permits and Certificates page for more information.\nDetention and disposal of goods\n9. The CBSA applies elements of import and export sanctions, from an enforcement perspective.\n10. Border services officers will review import/export documents such as bills of lading, invoices and certificates of origin to determine if goods or shipments/transactions are subject to prohibition or control measures.\n11. Shipments that appear to be in contravention of the legislation on sanctions will be detained in accordance with section 101 of the Customs Act , and may be referred to GAC for further assessment. GAC may provide the CBSA with additional information relating to detained shipments, including with respect to how the sanctions regime operates. The Department of Justice and the RCMP may then proceed with the execution of a seizure, laying of charges and prosecution for offences under the United Nations Act or the Special Economic Measures Act .\n12. Some of the goods controlled under sanctions legislation may also be controlled under the Export and Import Permits Act through the Import Control List and Export Control List . GAC oversees the Export and Import Permits Act and is responsible for administering this legislation. For further information about goods controlled under the Export and Import Permits Act, please refer to D19-10-2, Export and Imports Permits Act (Importations) and D19-10-3, Administration of the Export and Import Permits Act (Exportations) .\n13. If it appears that a good is being imported or exported in contravention of sanctions legislation, the CBSA will detain goods suspected of non-compliance and will consult with GAC to obtain further information before final disposition of detained goods.\n14. In the event when goods that are in contravention of the sanction-related legislation are also subject of an infraction under the Customs Act , the CBSA , in consultation with GAC , will detain the goods and determine if charges will be laid under the Customs Act and/or sanctions legislation.\n15. All costs associated with the detention of goods that are attempted to be exported or imported in violation of the United Nations Act , Special Economic Measures Act , the Justice for Victims of Corrupt Foreign Officials Act , or the Export and Import Permits Act and any of the related regulations (e.g., storage, disposal, and transportation) will be the responsibility of the importer/exporter.\nPenalties\n16. Contravening sanctions may result in the application of the following penalties:\nUnited Nations Act\n17. Section 3(1)(a) and (b) of the United Nations Act states:\n- 3(1) Any person who contravenes an order or regulation made under the United Nations Act is guilty of an offence and liable (a) on summary conviction to a fine of not more than $100,000 or to imprisonment for a term of not more than one year, or to both; or (b) on conviction on indictment, to imprisonment for a term of not more than 10 years.\nSpecial Economic Measures Act\n18. Section 8 of the Special Economic Measures Act states:\n- 8. Every person who willfully contravenes or fails to comply with an order or regulation made under the Special Economic Measures Act : (a) is guilty of an offence punishable on summary conviction and is liable to a fine not exceeding $25,000 or to imprisonment for a term not exceeding one year, or to both; or (b) is guilty of an indictable offence and is liable to imprisonment for a term not exceeding five years.\nJustice for Victims of Corrupt Foreign Officials Act\n19. Section 11 (1) of the Justice for Victims of Corrupt Foreign Officials Act states:\n- 11 (1) Every person who willfully contravenes an order or regulation made under section 4: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years; or (b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $25,000 or to imprisonment for a term of not more than one year, or to both.\nAdministrative Monetary Penalty System ( AMPS )\n20. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with Customs Act , Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1, Administrative Monetary Penalty System for details.\nAdditional information\n21. For more information relating to sanctions under the United Nations Act , the Special Economic Measures Act , the Justice for Victims of Corrupt Foreign Officials Act and associated regulations, or the process to apply for a permit or certificate, contact GAC at:\nSanctions Policy and Operations Coordination Division Global Affairs Canada Lester B. Pearson Building 125 Sussex Drive Ottawa, ON K1A 0G2\nTelephone: 1-877-808-8838 (Toll free) Email: sanctions@international.gc.ca Website: Canadian Sanctions\n22. Information relating to the Export and Import Permits Act may be obtained by contacting GAC 's Trade and Export Controls Bureau at:\nTrade and Export Controls Bureau Global Affairs Canada Lester B. Pearson Building 125 Sussex Drive Ottawa, ON K1A 0G2\nTelephone: 613-996-2387 Facsimile: 613-996-9933 Email: tie.reception@international.gc.ca Website: http://www.international.gc.ca/controls-controles/index.aspx?lang=eng\n23. For more information regarding the CBSA 's programs and services, please contact the Border Information Service ( BIS ) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2022-05-19",
+    "current_to": "2022-05-19",
+    "citation": "Memorandum D19-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-11-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-11-1",
+    "marginal_note": "References",
+    "part": "Canadian Sanctions",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: Legislative references: Customs Act Customs Tariff Export and Import Permits Act Special Economic Measures Act United Nations Act Area Control List Export Control List Import Control List Justice for Victims of Corrupt Foreign Officials Act The Current sanctions imposed by Canada page of the Canadian sanctions website contains the most up-to-date information on sanctions imposed under the United Nations Act , the Special Economic Measures Act , and the Justice for Victims of Corrupt Foreign Officials Act , including links to the relevant regulations. Other references: D19-6-4 , D19-10-2 , D19-10-3 , D20-1-1 , D22-1-1 Superseded memorandum D: D19-11-1 dated December 16, 2016",
+    "history": "",
+    "last_amended": "2022-05-19",
+    "current_to": "2022-05-19",
+    "citation": "Memorandum D19-11-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-11-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Individuals and commercial importers interested in bringing cars and other vehicles into Canada temporarily, permanently or to sell Key content: Importing cars and other vehicles temporarily; Cars and other vehicles that cannot be imported in Canada; How and what to register in the Registrar of Importer Vehicles Program; Qualifying for parts-only program; Processes to follow before and after you cross the border Keywords: CARM, ownership rules, safety standards, duties and taxes, U.S., Mexico, permanent residents, visitors, used cars and other vehicles, parts",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Acronyms and definitions\n- Guidelines\n- Appendix A: Vehicles that must be registered in the Registrar of Imported Vehicles Program\n- Appendix B: Vehicles that cannot be registered in the Registrar of Imported Vehicles Program\n- Appendix C: Temporary vehicle imports\n- Appendix D: Vehicles imported for parts only\n- Appendix E: Inadmissible vehicles\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memorandum has been updated to include:\n- Some housekeeping",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Acronyms and definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "List of acronyms\nACROSS The Accelerated Commercial Release Operation Support System\nATV All-terrain vehicle\nCBC Case-by-case\nCBSA Canada Border Services Agency\nCFIA Canada Food Inspection Agency\nCMVSS Canada Motor Vehicle Safety Standards\nCoT Certificate of Title\nCoO Certificate of Origin\nECCC Environment and Climate Change Canada\nFMVSS Federal Motor Vehicle Safety Standards of the United States\nGST Goods and Services Tax\nIID Integrated Import Declaration\nLPCO Licences, permits, certificates and others\nMVSA Motor Vehicle Safety Act\nMVSR Motor Vehicle Safety Regulations\nOGD Other government department\nRIV Registrar of Imported Vehicles\nRUV Restricted-use Vehicle\nSO Service option\nSWI Single Window Initiative\nTC Transport Canada\nTVIS Temporary Vehicle Importation System\nUS United States\nUTV Utility-terrain vehicles\nVIC List Vehicle Import Compatibility List\nVIN Vehicle Identification Number\nList of definitions\nFor the purpose of the administration of the Motor Vehicle Safety Act and the Motor Vehicle Safety Regulations and vehicle border clearance for imported vehicles, the following definitions will apply:\nAmerican compliance label: A label referred to in section 30115, chapter 301, title 49 of the United States Code that is applied to a vehicle by a manufacturer that certifies that the vehicle conforms to the federal laws of the United States that are applicable on the date of manufacture. Appendix F Pre-clearance Program: refers to Transport Canada’s pre-cleared list of authorized Canadian companies that import new vehicles that meet Canada’s Canadian Motor Vehicle Safety Standards. Appendix G Pre-clearance Program: refers to Transport Canada’s list of recognized foreign manufacturers that manufacture specific classes of new vehicles certified to Canada Motor Vehicle Safety Standards. Only for use by commercial importers. Case-by-case importation: Transport Canada’s importation process outside of the Appendix F or G Pre-clearance Programs. Upon successful submission of information to Transport Canada that demonstrates compliance with Canadian requirements, Transport Canada will provide a case-by-case authorization number that is specific to the vehicle identification number(s) to be presented for import. The case-by-case authorization number must be presented at the border or submitted electronically for release via the Single Window Initiative (release service option 911) to allow the importation of those vehicles. This process is intended to provide CBSA with information to assess if the requirements of section 5(1)(b) of the MVSA have been met at the time of entry. Canada Motor Vehicle Safety Standards Vehicle or Canadian Specification Vehicle or Canadian Certified Vehicle: A vehicle built and certified to Canada Motor Vehicle Safety Standards at the time of main assembly and bearing a Compliance label to that effect. Commercial vehicle importation: The commercial importation of vehicle(s) for the purpose of selling them on the Canadian market (i.e. for the purpose of sale or for commercial, industrial, occupational, or institutional or other like use in Canada). These can be new vehicles that meet the Canadian Motor Vehicle Safety Standards purchased directly from a foreign manufacturer or vehicles sold at the retail level in the United States and prescribed vehicles from Mexico. Compliance Label: refers to the label affixed to the vehicle at the time of main assembly of the vehicle was completed that contains the manufacturer’s certification statement. e-vehicle: A vehicle powered by an electric power source. These vehicles are regulated under the class they belong to (i.e. an e-truck is regulated as a truck, an e-car is regulated as a passenger car, etc.). Federal Motor Vehicle Safety Standards vehicle or United States Specification Vehicle or United States Certified vehicle: A vehicle built and certified to the United States Federal Motor Vehicle Safety Standards (FMVSS) at the time of main assembly and bearing an American compliance label to that effect. Incomplete vehicle means a vehicle that is capable of being driven and that consists, at a minimum, of a chassis structure, power train, steering system, suspension system and braking system, but that requires further manufacturing operations to become a completed vehicle. It also includes an incomplete trailer. Low-speed vehicle means a 4-wheeled electric vehicle that is designed for use primarily on streets and roads, and that has a minimum speed of 32 km/h , and a maximum of not more than 40 km/h . It also has a maximum gross vehicle weight rating (GVWR) of less than 1 361 kg . New vehicle: A vehicle that has never been placed into service, registered or licensed, or, in the case of an incomplete vehicle, still requires further manufacturing before it can be placed into service (e.g., chassis cab). Prescribed class: A class of vehicle listed in Schedule III of the Motor Vehicle Safety Regulations or an incomplete vehicle, which is prescribed under subsection 4(1) Motor Vehicle Safety Regulations . Prescribed vehicle from Mexico: A used vehicle from Mexico that is FMVSS compliant and is a passenger car, multi-purpose passenger vehicles, truck or bus. Excluded are motorcycles, restricted-use vehicles, all-terrain vehicle, trailers, trailer converter dollies, snowmobiles, low speed vehicles and three-wheeled vehicles. Private (personal) vehicle importation: The importation of a vehicle for the importer’s own use in Canada (i.e. vehicle that is not imported for the purpose of resale or for commercial, industrial, occupational, institutional or other similar use in Canada.) These can be new or used vehicles. Registrar of Imported Vehicles Program: The national program established by Transport Canada for the registration, inspection and certification of imported vehicles that are FMVSS certified and were sold at the retail level in the United States or are a prescribed vehicles from Mexico. Registrar of Imported Vehicles e-Form: An online equivalent to the Transport Canada’s Vehicle Import Form – Form 1 and the Vehicle Imported for Parts Only – Form 3. Restricted-use vehicle: Refers to a classification of vehicles not designed for use on public roads, which includes (but not limited to) all-terrain vehicles (ATV), dirt bikes and side-by-side utility-terrain vehicles, which includes dune buggies. Salvage vehicle: A vehicle status term used by American, Mexican and Canadian insurance providers and licensing authorities to “brand” a vehicle that has been deemed at total loss due to collision, fire, flood, accident, or any other occurrence requiring repair for which the cost is deemed unreasonable. Temporary resident: a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of (i) studying at an educational institution (ii) employment for a period not exceeding 36 months or (iii) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement between the Government of Canada and the Government of the United States of America on Air Transport Preclearance, dated May 8, 1974 , and who produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying that person to be an employee of the Government of the United States performing these activities in Canada the spouse or any dependents of a person described in (1)(i) or (ii) and the spouse or any dependents of a person described in subparagraph (1)(iii), if the spouse or dependent produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying the spouse or dependent to be the spouse or dependent of a person described in (1)(iii). Source: Non-residents’ Temporary Importation of Baggage and Conveyances Regulations Used vehicle: A vehicle that was/is registered and licensed for which a title or ownership document was/is issued. Vehicle: Any vehicle that is designed to be, or is capable of being, driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle that is designed to run exclusively on rails. The prescribed (or regulated) classes of vehicles under the Motor Vehicle Safety Regulations are: passenger car multi-purpose passenger vehicle (including vans, sport utility vehicles, motorhomes and ambulance) truck (including truck tractor) bus (including school buses) incomplete vehicles low-speed vehicle motorcycle (open motorcycle, enclosed motorcycle, motor tricycle, and limited-speed motorcycle) restricted-use vehicle trailer, (including but not limited to utility, cargo, with mounted equipment, horse, boat, travel trailer, car dolly, etc.) trailer converter dolly snowmobile three wheeled vehicles Vehicle Import Compatibility List: A list of vehicles that are certified as meeting FMVSS, either sold at the retail level in the United States or are a prescribed vehicle from Mexico which are eligible, based on information provided by vehicle manufacturer on a voluntary basis, to enter the RIV Program. This list is generated as general guidance for importation and the information is subject to change without notice . Transport Canada and the Registrar of Imported Vehicles cannot guarantee its accuracy. The Vehicle Import Compability List will be referred to as the VIC List in this document Visitor: A person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months.",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The Canada Border Services Agency (CBSA) assists Transport Canada (TC) with the administration of the Motor Vehicle Safety Act (MVSA) and the Motor Vehicle Safety Regulations (MVSR) by administering and enforcing the conditions under which new and used vehicles may be imported into Canada. The MVSA regulates the importation of vehicles to reduce the risk of death, injury, and damage to property and the environment.\n2. The CBSA also assists other government agencies in this regard, such as:\n- The Canadian Food Inspection Agency with the administration of the Plant Protection Act by enforcing the conditions under which used vehicles may be imported with regards to plant pests that can be transported in soil and related matter.\n- Environment and Climate Change Canada with the administration of the Canadian Environmental Protection Act with regards to emissions standards under which new and used vehicles may be imported.\nPre, at and post border processes\nPrior to importation\n3. Prior to declaring a vehicle at the border, the importer is responsible for ensuring that all aspects of the importation have been researched to comply with all legislative provisions , They should also contact their insurance provider and provincial or territorial licensing authority to determine what (if any) provincial requirements they will need to adhere to in order to import and licence a vehicle in their province or territory.\n4. The importer is responsible for researching a vehicle’s eligibility for importation prior to arrival at the border as not all vehicles purchased or acquired in the United States (US) or Mexico qualify for importation or can be modified to comply with Canada Motor Vehicle Safety Standards. To assess a vehicle’s admissibility into the Registrar of Imported Vehicles (RIV) Program TC publishes the Vehicle Import Compatibility List (VIC List) to help provide guidance. However, the importer should verify this information with the vehicle manufacturer prior to importation.\n5. The importer is responsible for making a declaration by completing, as applicable, either: a TC Vehicle Import Form – Form 1 or a RIV e-Form 1 , a TC Vehicle Imported for Parts Only – Form 3 or a RIV e-Form 3 or by electronically submitting a Single Window Initiative ( SWI ), Integrated Import Declaration ( IID ) . For assistance, the importer can contact TC or the RIV ( Contact us ).\nAt the border\n6. Prior to releasing a vehicle at the border, the CBSA will verify that an importer’s declaration complies with all legislative provisions that may apply.\nAfter vehicle entry\n7. Once a vehicle is released, the importer is responsible to abide by the terms of their entry, which may include fulfilling additional requirements established under applicable legislative provisions.\nTransport Canada requirements\n8. Importers referring to this memorandum are cautioned that it contains general guidelines and information pertaining to the CBSA’s administration of TC ’s import requirements and is not intended to replace the MVSA and the MVSR . The import requirements in the MVSA applies to all regulated classes of vehicles that are less than 15 years old and buses manufactured on or after January 1, 1971 .\n9. To be eligible for importation, vehicles must qualify for entry under one of the following two principles :\n- vehicles that are required to be registered in the RIV Program: applies to United States specification vehicles sold at the retail level in the United States or of prescribed vehicles from Mexico (passenger car, multi-purpose passenger vehicle, truck or bus).\n- vehicles that are not required to be registered in the RIV Program: applies to all other admissible vehicle entries (Canada Motor Vehicle Safety Standards ( CMVSS ) vehicles, age-exempt vehicles, non-regulated vehicles and vehicles that are imported temporarily).\n10. Vehicles that do not qualify for importation under one of the two preceding options are considered inadmissible and cannot be imported into Canada .\n11. Once a vehicle’s importation has been processed at the border, any importer seeking to change the declaration made with respect to the vehicle at time of import will result in a re-assessment . The vehicle will have to meet all applicable vehicle import requirements under the newly declared circumstances. In these cases, the importer must contact the CBSA to find out which location they can bring the vehicle to in order to have the entry re-assessed and to obtain a new Vehicle Import Form – Form 1 or RIV e-Form 1 . It should be noted that vehicles that have been imported using TC ’s Vehicles Imported for Parts Only Program cannot be changed or re-assessed .\nVehicles required to be registered in the RIV Program: Import requirements\n12. The objective of the RIV Program is to protect Canadian road users by ensuring that vehicles imported from the United States and prescribed vehicles from Mexico provide a comparable level of safety to those manufactured for sale in Canada. This process ensures that: eligible vehicles were originally designed and certified at time of main assembly to Federal Motor Vehicle Safety Standards (FMVSS); that the vehicle has no outstanding manufacturer safety recalls; and, that importers have performed the necessary modifications to the vehicles to meet requirements under the Motor Vehicle Safety Regulations . Importers must have the vehicle inspected once in Canada by an official RIV authorized inspection center to verify compliance with these requirements within the specified time period and prior to being registered by a provincial or territorial licensing authority . This RIV Program requirement is funded through the RIV user fees that are charged to importers.\n13. Importers who register their vehicle in the RIV Program acknowledge by signing the Vehicle Import Form – Form 1 or RIV e-Form that the admission of their vehicle into Canada is conditional on successfully passing a RIV inspection. There is no guarantee that a vehicle is capable of being permanently imported nor brought into conformity with applicable laws.\n14. If a vehicle fails the RIV inspection, it cannot remain permanently in Canada and the RIV will notify the importer that the vehicle must be exported. Common examples for rejection are a vehicle’s inability to be modified to comply with prescribed requirements, lack of satisfactory proof that a vehicle safety recall has been remedied, evidence of non-compliant modifications observed at inspection or failing to present the vehicle for the mandatory RIV inspection within the prescribed timeframe.\nEligibility requirements for registration in the RIV Program\n15. To be considered eligible for registration in the RIV Program, a vehicle must meet all of the following conditions :\n- belong to a prescribed class of regulated vehicles or be a prescribed class vehicle from Mexico (refer to the definitions section)\n- be less than 15 years old (on the date of importation) or, in the case of a bus, manufactured on or after January 1, 1971\n- have been sold at the retail level in the United States or Mexico, whichever applies\n- is not identified as “inadmissible” on the VIC List\n- is certified by the original manufacturer to comply with all United States FMVSS as demonstrated by: an American compliance label affixed to the vehicle, which includes amongst other things a statement of compliance: this vehicle conforms to the applicable federal motor vehicle safety, bumper and theft prevention standards in effect on the date of manufacture shown above, or this vehicle conforms to all applicable US FMVSS in effect on the date of manufacture shown above; in the absence of an American compliance label, in a statement from the manufacturer of the vehicle or, if there is more than one manufacturer, from each manufacturer indicating that the vehicle conformed to the requirements of Parts 541, 565, 571 and 581, chapter V, Title 49 of the Code of Federal Regulations of the United States that were applicable on the date of manufacture\n- in the case of an eligible vehicle manufactured in stages, evidence of FMVSS certification by the end (final stage) manufacturer as described above\n- if a snowmobile, the snowmobile is certified by the original manufacturer (demonstrated by a Compliance label affixed to the unit) to comply with the Snowmobile Safety Certification Committee or with CMVSS\n- in the case of a restricted-use vehicle, it bears a valid 17-digit alphanumeric vehicle identification number (VIN) issued by the manufacturer and is conformed to the requirements of CMVSS 108 on the date of manufacture and\n- has not been modified in such a way to compromise the manufacturer’s certification\n16. Persons importing vehicles for their personal use (i.e. non-commercial import) that are required to be registered in the RIV Program can present themselves to Customs at any CBSA port of entry.\n17. Persons importing vehicles for the purpose of sale or for commercial, industrial, occupational, institutional or other like use in Canada (i.e. commercial import) via the RIV Program are required to report at commercial offices . Businesses who import for their own commercial, industrial, occupational, institutional use in Canada can declare their goods as a non-commercial importation but are still required to report the entry at a CBSA office (this includes vehicles entering Canada using the Single Window Initiative (SWI), Integrated Import Declaration (IID), release service option (SO) 911.\nProof of ownership requirements for importation\n18. An original valid US state issued Certificate of Title (or equivalent) or in the case of a prescribed vehicle from Mexico, valid vehicle registration documentation from Mexico is required. In the case of a new FMVSS vehicle sold at the retail level in the United States, it may be accompanied by a Manufacturer’s Statement (or Certificate) of Origin with a valid bill of sale to be presented at the time of importation for registration in the RIV Program.\n19. For further information on vehicles that must be registered in the RIV Program, please refer to Appendix A: Vehicles that must be registered in the RIV Program .\n20. For further information on vehicles that cannot be registered in the RIV Program, please refer to Appendix B: Vehicles that cannot be registered in the RIV Program .\n21. For further information on temporary importation of vehicles, please refer to Appendix C: Temporary vehicle imports .\n22. For further information on vehicles imported for parts, please refer to Appendix D: Vehicles imported for parts only .\n23. For further information on inadmissible vehicles, please refer to Appendix E: Inadmissible vehicles .\nTires\n24. Persons wanting to import tires are subject to meeting the requirements of the Motor Vehicle Tire Safety Regulations . For additional information, refer to Memorandum D19-12-2: Importation of Tires .\nChild car seats and booster seats\n25. Canadians wanting to import child car seats or booster seats should contact TC . Visit Contact us .\nVehicle importation disposal restrictions for customs purposes\n26. The Vehicle Import Form – Form 1 or the RIV e-Form 1 contains a section, that is CBSA owned and managed, entitled “Notice to Provincial/Territorial Licence Authority K-22.” This portion of the form is used to identify whether or not a vehicle has a disposal restriction that has been imposed by the CBSA. The presence of an office date stamp in this section notifies provincial/territorial licensing authorities that the vehicle identified on the Vehicle Import Form – Form 1 or the RIV e-Form 1 was accounted for by the CBSA.\n27. There are four possible disposal restriction options:\n- This conveyance may not be sold or disposed of in Canada at any time without authorization from the CBSA (i.e. the vehicle may not be sold without CBSA’s authorization). This disposal restriction will be imposed in the following situations: foreign students, who normally reside in Canada for the duration of the school year individuals temporarily employed in Canada, for a period of up to 36 months and diplomats, and United States preclearance personnel, for the duration of their assignment in Canada This conveyance may not be sold or disposed of in Canada on or before (date) . This option indicates that the conveyance may not be sold or disposed of in Canada on, or before the date specified by the CBSA and upon meeting TC ’s import requirements. This restriction generally this applies to settlers, including non-residents who have applied for permanent resident status and returning Canadians whose vehicles may not be sold for a period of up to 12 months following their arrival in Canada. This conveyance is not subject to a disposal restriction. This option indicates that this conveyance may be sold or disposed of in Canada at any time, without authorization from the CBSA upon meeting TC’s import requirements. Motor vehicles which have been documented for customs purposes on a Temporary Admission Permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) , should only be issued a Vehicle Import Form – Form 1 or the RIV e-Form 1 when the importer confirms or anticipates having to fulfill provincial/territorial registration obligations.\n28. Persons who import vehicles subject to disposal restrictions should be reminded that the restrictions must be complied with at all times.\n29. In all instances where a Vehicle Import Form – Form 1 or a RIV e-Form 1 is issued, the CBSA will ensure that the importer and vehicle data portion of the form is completed, that a disposal restriction option is indicated, a transaction number is recorded, and a date stamp appears in the box to the right of that section.\nImplementation of the CBSA ’s Single Window Initiative ( SWI )\n30. Electronic release requests may be submitted to the CBSA via the Single Window Initiative (SWI), Integrated Import Declaration (IID), service option (SO) 911.\n31. The following TC vehicle entries can be processed using the SWI IID (SO 911) :\n- CMVSS Appendix G\n- CMVSS Appendix F\n- CMVSS case-by-case\n- FMVSS\n- FMVSS case-by-case\n- Canadian vehicles returning by original owner\n- Age exempt\n- Non-regulated\n- Importation of vehicles for parts\n32. Vehicles imported under TC ’s case-by-case process will no longer be required to present a case-by-case process letter for both Canadian and United States specification vehicles. However, importers will need to continue to apply to TC 4 to 6 weeks in advance to obtain a case-by-case authorization number that must be submitted in the SWI IID ( SO 911) process (i.e. this is a required data element).\n33. Importers and brokers may declare the following conformance criteria via SWI IID ( SO 911):\n- Compliance Label\n- Manufacturer Letter of Compliance (in lieu of a Compliance Label)\n- Affirmation Statement of Compliance\n34. In addition and only when required, images (e.g., Manufacturer Letter of Compliance, Manufacturer Certificate of Origin, Racing Sanctioning Body Letter or any other document) can be electronically submitted via the Document Image Functionality ( SO 927).\n35. Title documents are mandatory for vehicles that are to be registered in the RIV Program and must be submitted electronically via the Document Image Functionality ( SO 927). If a title document is not submitted, the CBSA will refuse entry .\n36. Title documents are not mandatory for vehicles that are not required to enter the RIV Program. The CBSA will verify whether the vehicle, importer, and vendor details match supporting documentation to demonstrate valid ownership (e.g., licensing document, bill of sale or the New Vehicle Information Statement for new Canadian compliant vehicles, etc.).\n37. For vehicles imported using a SWI IID ( SO 911), the required vehicle data will be reported to the relevant province and territories by the RIV electronically through the Interprovincial Records Exchange (i.e. a Vehicle Import Form – Form 1, RIV e-Form 1 , Vehicle Imported for Parts – Form 3 or a RIV e-Form 3 is not required and will not be accepted or processed by the CBSA) . Importers will receive the RIV case number for registration purposes via email once CBSA has released the vehicle.\n38. The following entry types cannot be submitted using the SWI IID (SO 911):\nTemporary vehicle imports (in all cases).\n39. Visit Single Window Initiative for more information.\nOther vehicle import requirements that may apply\nEnvironment and climate change Canada requirements\n40. On-road vehicles may be subject to the On-road Vehicle and Engine Emission Regulations , Passenger Automobile and Light Truck Greenhouse Gas Emission Regulations , and Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment and Climate Change Canada.\n41. Off-road vehicles may be subject to the Marine Spark-ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment and Climate Change Canada.\n42. For assistance, the importer can contact Environment and Climate Change Canada. Visit Contact us for information and website addresses.\nCanadian Food Inspection Agency requirements\n43. The following are subject to import requirements, and inspection procedures and fees in order to prevent the entry and establishment of injurious plant pests in Canada:\n- used agricultural vehicles, equipment, implements, containers, and carriers\n- used earth moving vehicles, equipment, implements, tools, carriers and containers\n- used passenger and recreational vehicles and\n- used military equipment\n44. Regardless of origin, imported used vehicles, farm equipment and related earth moving vehicles and equipment must be free from soil, sand, earth, plant residue, manure and related debris. Many exotic plant pest organisms capable of causing economic loss to Canadian agricultural production can be transported in soil and related matter. For additional information, refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products .\nCustoms Tariff, taxes and duties\n45. Vehicles eligible for importation into Canada will be assessed for duty, excise tax and the goods and services tax. The CBSA will assess duty on a vehicle manufactured in a country other than the US and Mexico.\n46. If a vehicle is imported into Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario or British Columbia the importer must pay the goods and services tax, as well as the provincial part of the harmonized sales tax when they license their vehicle. For other provinces, sales tax may be applied when they license their vehicle.\nGreen levy and air conditioning tax\n47. Imported vehicles that have an air conditioning unit are subjected to a CAD $100 excise tax. Importers will have to pay additional excise taxes (Green Levy) only if the vehicle has a weighted average fuel consumption rating of 13 or more litres per 100 kilometers and is put into service after March 19, 2007 .\n48. The Green Levy applies to automobiles (including station wagons, vans, and sports utility vehicles) designed primarily for the use as passenger vehicles, but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances, and hearses.\nLuxury Tax\n49. The luxury tax applies to importations into Canada of subject vehicles that have a taxable amount above $100,000. A vehicle falls within the scope of the luxury tax regime if it meets the definition of a subject vehicle, subject aircraft or a subject vessel, as set out in subsection 2(1) of the Select Luxury Items Tax Act .\n50. Subject vehicle—definition\nSubject vehicle means a motor vehicle that:\n- is designed or adapted primarily to carry individuals on highways and streets\n- has a seating capacity of not more than 10 individuals\n- has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations, that is less than or equal to 3,856 kg\n- has a date of manufacture after 2018 and\n- is designed to travel with four or more wheels in contact with the ground\nExamples of subject vehicles include sedans, coupes, hatchbacks, convertibles, sport utility vehicles and light duty pickup trucks.\n51.Subject vehicle—exclusions\nSubject vehicle does not include:\n- an ambulance\n- a hearse\n- a motor vehicle that is clearly marked for policing activities\n- a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities\n- a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities a refrigerator or ice box a self-contained toilet a heating or air-conditioning system that can function independently of the vehicle engine a potable water supply system that includes a faucet and sink and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine\n- a motor vehicle that is registered before September 2022 with a government; and in respect of which possession was transferred to a user of the motor vehicle before September 2022\nDetention\n52. The CBSA has the authority to detain inadmissible vehicles that do not meet TC ’s import requirements under section 101 of the Customs Act .\n53. Detained non-commercial vehicles presented by non-commercial entities will be documented on Form BSF241, Non-monetary General Receipt. Detained commercial vehicles will be documented on Form K26, Notice of Detention, and in addition, the accounting package presented for release will be rejected. These documents must indicate that the vehicle is detained for non compliance under the MVSA and/or the MVSR and is to be exported, abandoned to the Crown or destroyed. A copy of Form BSF241 or Form K26 is forwarded to TC as notification of the detention. Importers seeking to appeal a CBSA detention decision must contact TC for further clarification on steps to follow.\nStorage\n54. The guidelines and procedures outlined in Memorandum D4-1-5: Storage of Goods apply to all vehicles detained, pending disposal. The time limit for storage outlined in the Storage of Goods Regulations will be upheld at all times. The importer is responsible for the costs associated with storage.\nDisposal\n55. Vehicles that are seized, abandoned or forfeited under the Customs Act and fail to qualify for importation under the MVSA may be sold under Crown disposal rules on the condition they are sold “for export only” and follow-up is completed with CBSA to validate the vehicles have been exported. Otherwise these will be subject to destruction by crushing or cubing under CBSA supervision.\nPenalty information\n56. Every corporation or company that contravenes this Act, the regulations or an order\n- is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $200,000; or\n- is guilty of an indictable offence and is liable to a fine of not more than $2 million\n57. Every individual who contravenes this Act, the regulations or an order\n- is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $4,000 or to imprisonment for a term of not more than six months, or to both; or\n- is guilty of an indictable offence and is liable to a fine of not more than $20,000 or to imprisonment for a term of not more than two years, or to both",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Appendix A: Vehicles that must be registered in the RIV Program",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following vehicle entry types must meet Transport Canada’s import requirements and must be eligible to be registered into the RIV Program.\nIn this section\n- Leased and finances vehicles\n- FMVSS specification vehicles acquired in foreign countries\n- Vehicles bearing both FMVSS and CMVSS compliance label sold in the United States or Mexico\n- Salvage vehicles (FMVSS certified vehicles only)\nLeased and financed vehicles For TC purposes, retail leased and financed vehicles are considered purchased (sold) and must therefore meet TC ’s import requirements for registration in the RIV Program. If the importer of a leased or financed vehicle cannot obtain the original lien-free title or certified copy of the CoT then they must present a copy of the CoT with an original statement/letter from the financing/leasing company authorizing that the vehicle can be exported from the United States and permanently imported into Canada. The statement/letter should identify the vehicle and include the VIN number. Similar requirements may apply for Mexico and clients should contact the Mexican authorities to verify this prior to exporting from Mexico. Vehicles leased in the United States do not meet the “ownership” requirement of tariff items No. 9805.00.00 and 9807.00.00 (former residents/settlers), and therefore do not qualify for the exemption benefits of those tariff items. However, former residents and settlers can still import an admissible vehicle on payment of import assessments (duties and taxes). Vehicles financed in the United States meet the “ownership” requirements of tariff items N. 9805.00.00 and 9807.00.00 . FMVSS specification vehicles acquired in foreign countries Vehicles acquired in a foreign countries other than the US or Mexico that have been designed, manufactured, tested and certified to meet United States FMVSS and bearing an American compliance label affixed by the original manufacturer, may be eligible for importation into Canada if evidence can be provided that the vehicle was sold at the retail level in the United States or is a prescribed vehicle from Mexico. In such cases, these vehicles are treated by TC as if they were imported from the United States and if they are found to be not inadmissible as per the VIC List, they are to be registered in the RIV Program. While vehicles may meet the import requirements under TC legislation, the importation may be prohibited under tariff item No. 9897.00.00 of the Customs Tariff . The exceptions to this prohibition are vehicles that are excluded in the text of Tariff 9897.00.00, or by way of the Used or Second-Hand Motor Vehicle Regulations . For further information, refer to Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles . Vehicles bearing both FMVSS and CMVSS compliance label sold in the United States or Mexico Some vehicles offered for sale in the United States or Mexico have both a FMVSS and a CMVSS Compliance label affixed to the vehicle by the manufacturer. The importer is responsible for declaring the vehicle by selecting the appropriate entry on the Form 1. For the purpose of importation, these vehicles are to be imported through the RIV Program and the vehicle is to be assessed in accordance with established RIV Program procedures, unless the importer can provide a TC CMVSS CBC authorization number in which case the entry is not processed via the RIV Program. Salvage vehicles ( FMVSS certified vehicles only) A salvage branded vehicle can be imported as a vehicle (rather than for parts only) as long as the vehicle was a FMVSS certified vehicle that was sold at the retail level in the United States or is a prescribed vehicle from Mexico, that is less than 15 years old (or a bus manufactured on or after January 1, 1971 ). These vehicles are eligible for registration into the RIV Program on the condition that they do not appear as inadmissible on the VIC List. Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 are not eligible for importation into Canada via the RIV Program. “Salvage” is the term used by a state licensing authority or a licensed insurance provider to “brand” a vehicle that has been damaged due to collision, fire, flood, accident, or any other occurrence requiring repair, the cost of which would be deemed unreasonable. Although they are considered a total loss in terms of the insured monetary value, they may qualify for repair provided the brand is not junk, scrap, non-repairable , flood or water damage (or similar irreparable branding). A salvage vehicle meeting the criteria above that has since been repaired prior to importation is eligible for registration into the RIV Program on the condition that it has not been branded as junk, scrap, non-repairable , flood or water damage (or similar irreparable branding). The brand record is associated with the VIN and remains part of its permanent history. A vehicle’s status may change from “clear” to “salvage” to “rebuilt” throughout its history, but each status will remain part of the vehicle’s permanent record. Importers of salvage branded vehicles have the option of importing them with the intention of rebuilding them or, in the event they have already been rebuilt, declare them as a “salvage rebuilt” vehicles (or equivalent brand). Importers of salvage branded vehicles have the option of importing them with the intention of rebuilding them or, in the event they have already been rebuilt, declare them as a “salvage rebuilt” vehicles (or equivalent brand). An importer may declare a salvage branded vehicle at the border using the Form 1, provided the following conditions are met: The vehicle’s branding status indicated on the vehicle’s Certificate of Title does not bear any indication of junk, scrap, non-repairable , flood or water damage or similar irreparable branding, and the vehicle is not listed as inadmissible on the VIC List. The VIN must be readable through the vehicle glazing (windshield) as normally affixed by the original manufacturer. If the VIN is damaged to the point that it is no longer readable or has been removed, the vehicle is no longer in full compliance with all United States requirements, cannot be made to comply and therefore cannot be imported into Canada. If the VIN on the compliance label has been damaged, but the VIN on the dashboard is intact, the vehicle may be admissible. The importer submits the original salvage title or certificate, or a certified copy of the original may be accepted. CBSA does not retain originals or certified copies. Once the above conditions are met , an importer may import salvage branded vehicles through the RIV Program by: Completing a Form 1, and presenting a Salvage Title from a state licensing authority or a licensed insurance provider to the CBSA. The CBSA will record the vehicle condition and title brand status observed at the time of import on the form. Ensuring that the vehicle is rebuilt within one year after being imported into Canada. The vehicle must be fully operational and made CMVSS compliant prior to being presented to the RIV for the final inspection. The original importer is responsible for ensuring that the vehicle is made CMVSS compliant and presented for RIV inspection before the vehicle is presented for licensing to a provincial or territorial licensing authority. Note: Some provinces and territories have salvage/rebuild programs which can limit the importer’s ability to register the vehicle even though import formalities have been fulfilled.",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Appendix B: Vehicles that cannot be registered in the RIV Program",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "In this section\n- New CMVSS Specification Vehicles\n- Appendix F: Authorized importers, new CMVSS vehicles\n- Appendix G: Registered foreign manufacturers, new CMVSS vehicles\n- Case-by-case (with TC Authorization number/letter): Importers of new CMVSS vehicles\n- New CMVSS Vehicles: Foreign Manufacturer CMVSS Delivery Program\n- New CMVSS boat trailers sold with a new boat as a “boat/trailer package” in the US\n- Returning CMVSS vehicles\n- Non-regulated vehicles\n- Work vehicles\n- Trailers (certain types)\n- Agricultural vehicles (farm husbandry)\n- Mobile homes\n- Restricted-use vehicles (all-terrain vehicles, dirt bikes, utility terrain vehicles (side-by-side and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph)\n- Competition vehicles\n- Age-exempt vehicles\nNew CMVSS specification vehicles Vehicles originating from any country, including the United States or Mexico, must meet the following criteria to qualify as new CMVSS specification vehicles: the vehicle must be new and purchased directly from a manufacturer, not from a retailer/dealer . Acquisition documents must clearly indicate a purchase at the manufacturing level and the vehicle must be new and built to CMVSS and bear a bilingual Canadian compliance label to that effect With the exception of Appendix F Pre-clearance Program entries, the importation of new Canadian specification vehicles into Canada must be documented by using Form 1; however, these entries do not qualify for registration in the RIV Program. Appendix F: Authorized importers, new CMVSS vehicles TC ’s Appendix F Pre-clearance Program enables Canadian commercial importers (or their broker) to use streamlined border processes when importing new fully complying Canadian specification vehicles originating directly from foreign manufacturers. These vehicles have yet to be sold at retail, have never been owned, titled or licensed. Appendix F lists companies that are authorized by TC to import new Canadian specification vehicles destined for the Canadian market without the need to submit a Form 1 at the time of importation. Appendix F identifies the authorized importer by company name, which must correspond with the name of the importer of record identified on the CBSA entry documentation. Appendix G: Registered foreign manufacturers, new CMVSS vehicles TC ’s Appendix G Pre-clearance Program enables Canadian commercial importers (or their broker) to use streamlined border processes when importing new fully complying Canadian specification vehicles originating directly from foreign manufacturers. These vehicles have yet to be sold at retail, have never been owned, titled or licensed. Appendix G identifies foreign manufacturers recognized by TC that export new Canadian specification vehicles destined for the Canadian market. To be admissible via Appendix G, the foreign vehicle manufacturer must be listed on Appendix G and be associated with the specific vehicle classes that have been recognized by TC . The CBSA entry documentation must clearly reflect both of the above elements (vehicle manufacturer and vehicle class) to be granted border clearance via the Appendix G Pre-clearance Program. Importers must submit a Form 1 to obtain border clearance. A single form can be submitted with an attached sheet listing several vehicles, rather than submitting one form per vehicle. The consolidation sheet shall include the VIN , make and model, date of manufacture of the vehicle, and vehicle class for each vehicle being imported. The CBSA will stamp the consolidation sheet with a CBSA office date stamp and will notate the transaction number. In such cases the attached listing must also be forwarded to the RIV , along with the Form 1. Some foreign manufacturers on Appendix G distribute their new CMVSS vehicle production via a network of dealers. As a result, there may be instances where the CoO will be issued in the name of the dealer to meet foreign requirements. When a Canadian commercial importer is seeking to declare an Appendix G entry under these conditions, the back portion of the CoO must be endorsed in the name of the commercial importer of record. If the sale documentation demonstrates a purchase from the OEM foreign manufacturer on Appendix G (not the dealer), the goods qualify for Appendix G importation. If the sale documentation shows a purchase from the retailer, the goods do not qualify for Appendix G and must be assessed as a retail purchase in accordance with other established protocols. Case-by-case ( TC CBC Authorization number/letter ) Importers of new CMVSS vehicles TC’s CBC process allows importers not listed in Appendix F and importers who purchase new Canadian specification vehicles directly from foreign manufacturers not listed in Appendix G to obtain a Vehicle Identification Number ( VIN ) specific pre-authorization number and letter from TC . Only vehicles listed by VIN on the CBC authorization letter presented to the CBSA can be released. CBC authorized importers must submit a Form 1 to obtain border clearance. CBSA will add the TC authorization number beside the selected entry box indicating that a letter of authorization was received from TC and where applicable, include a photocopy of the authorization with the Form 1. New CMVSS Vehicles: Foreign Manufacturer CMVSS Delivery Program Canadians travelling abroad may arrange for the purchase of a new CMVSS vehicle that they will pick up directly from a foreign manufacturer abroad. These vehicles can enter as new CMVSS specification vehicles provided the following conditions are met: they are certified by the original manufacturer to comply with CMVSS , evidenced by a bilingual Compliance label affixed to the vehicle by the original manufacturer or a letter from the manufacturer and they were purchased new (i.e., importer is the first owner) Importers declaring a CMVSS vehicle entry from a foreign manufacturer’s delivery program cannot enter the RIV Program and must submit a Form 1 to obtain border clearance. Importers must present a bill of sale to demonstrate that the vehicle was sold at the retail level in Canada, or present a valid TC CBC Authorization. New CMVSS boat trailers sold with a new boat as a “boat/trailer package” in the US Importers of new CMVSS boat trailers, purchased directly from a boat manufacturer (not the vendor) as part of a new boat and trailer package or bundle, are to import the trailer outside the RIV Program, using a Form 1, when the boat trailer manufacturer is listed on TC ’s Appendix G and the trailer bears a valid CMVSS bilingual Compliance label. If the boat trailer is CMVSS compliant but manufacturer is not listed on TC ’s Appendix G, then the importer must obtain a CBC authorization letter from TC . Note: When a trailer purchased as part of a boat and trailer package being declared for importation shows either of the following: the vendor on the Form 1 is a boat dealer in the US or the trailer does not have a bilingual CMVSS compliance label then the trailer is not CMVSS certified and its entry is to be processed and registered via the RIV Program if the trailer has been sold at the retail level in the United States (section 17 on the Form 1). Returning CMVSS vehicles Same Owner Former residents of Canada may bring back the same CMVSS vehicle where the importer can substantiate that the vehicle was purchased and registered by them in Canada prior to their export from Canada, and the vehicle did not undergo substantial modifications or alterations (other than repairs or routine/warranty maintenance) while abroad. If a vehicle was not registered abroad (still has CND plates) and is returning to Canada by the original owner then no Form 1 is required. However if the vehicle is returning to Canada by the original owner and it was titled/registered while abroad (non- CND plates) then a Form 1 is required. A TC CBC authorization letter isn't required. If the vehicle is being imported to Canada by a new owner, then a Form 1 is required. A TC CBC authorization letter is required. New owner: Canadian specification vehicles that were permanently exported where a trade-in or a sale occurred abroad, and are later presented for importation by a new owner must be imported via TC ’s CBC process. If the vehicle is being imported to Canada by a new owner, then a Form 1 and a TC CBC authorization letter is required. Note that Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles provides exemptions to this prohibition. Exception for insurers: Canadian specification vehicles that were leased in Canada and recovered in the United States or Mexico from clients who failed to make their payments to the leasing company, and stolen Canadian vehicles recovered in the United States or Mexico are also considered to be returning Canadian vehicles by the original owner (now the recovering party) for TC purposes. Proof must be provided that the vehicles were leased from a Canadian company or in the case of stolen vehicles that the vehicles originated in Canada. Canadian specification vehicles exported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident, trespass or other occurrence while in the United States, or Mexico that become the property of a Canadian licensed insurance provider are also considered as returning Canadian vehicles by the original owner (now the insurer) for TC purposes. Non-regulated vehicles Non-regulated vehicles are vehicles that do not belong to a prescribed class of vehicle under the MVSR Schedule III. These vehicles have no TC import requirements. Common examples are vehicles specially designed for agricultural use (farm tractor, hay wagon, etc.), for construction or landscaping use (forklift, backhoe, road grader, oversized mobile crane, etc.), closed course competition (racing), and some restricted use vehicles. See the section titled “ Restricted-use vehicles ( all-terrain vehicles, dirt bikes, utility terrain vehicles ( side-by-side ) and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph).” Non-regulated vehicles still need to meet any other applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). Although their entry is not formally required to be recorded on a Form 1, there may be circumstances where the importer will be required to provide a completed form to provincial and territorial licensing authorities in Canada for registration purposes. As such, the importer can submit a completed Form 1, and indicate that the vehicle is not required to enter the RIV Program by checking the “ non-regulated vehicle or work vehicle” entry box on the form. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly) determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada. Work vehicles The term “work vehicle” means a vehicle designed primarily for the performance of work in the construction of works of civil engineering and in maintenance that is not constructed on a truck-chassis or truck-type chassis. Trucks designed for operation exclusively in an off-road environment are also considered as non-regulated vehicles at importation (e.g., oversized mobile cranes, large articulated off-road dump trucks, etc.). When a vehicle qualifies for entry as a work vehicle, its entry is to be recorded according to the non-regulated vehicle border clearance process. Using a vehicle of regulated class to perform work or business-related duties does not qualify the vehicle for importation as a non-regulated work vehicle. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly), is what determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada . Trailers (certain types) Under certain circumstances, trailers can be considered non-regulated under the MVSA if they are earth-moving equipment, or agricultural vehicles. Thise type of entry is to be recorded according to the non-regulated vehicle border clearance process. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly), is what determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada . Agricultural vehicles (farm husbandry) Agricultural vehicles, also known as implements of farm husbandry, are vehicles that are designed exclusively for the performance of agricultural work (e.g., hay wagons, manure spreaders, farm tractors, and pick-up balers, etc.). Trucks and trailers intended for the performance of agricultural work but designed for highway use (e.g., silage trucks, stock trailers, etc.) are not considered agricultural vehicles and must qualify for importation as a regulated vehicle under established border clearance procedures. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly) is what determines if a vehicle is not regulated, not how an importer plans to use a vehicle in Canada . Mobile homes A mobile home is a vehicle that is more than 102 inches in overall width and is designed to be drawn behind another vehicle and to be used as a living or working accommodation unit. Its entry is to be recorded according to the non-regulated vehicle border clearance process. Trailers manufactured and sold as “park models” that ressemble mobile homes but are less than 102 inches in overall width and are equipped with all the necessary features for road travel are considered trailers and must qualify for importation as a trailer under established border clearance procedures. Restricted-use vehicles ( all-terrain vehicles, dirt bikes, utility-terrain vehicles ( side-by-side and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph) Restricted-use vehicle is a vehicle classification that was added to the MVSR on February 4, 2021 and replaced the restricted-use motorcycle class. It includes, side-by-side utility-terrain vehicles, dune buggies (both not previously regulated) and other vehicles that meet the definition. When the following conditions apply, restricted-use vehicles are not regulated under the MVSA if : Manufactured on or after February 4, 2021 , any all-terrain vehicles, dirt bikes, side-by-side utility terrain vehicles (UTVs), dune buggies and other similar off-road vehicles, whose maximum speed is less than 32 km/h (or 20 mph). Note, that those capable of exceeding these speeds, manufactured after this date are regulated. Manufactured prior to February 4, 2021 , side-by-side utility-terrain vehicles (UTVs) and dune buggies regardless of maximum speed capability. If it appears that a restricteduse vehicle is not designed exclusively for off-road use because it has enough design features for practical on-road use, it can result in the vehicle being deemed as belonging to a regulated class of on-road vehicle. Also, products equipped with speed limiters are assessed by first taking into consideration the untethered speed capacity of the vehicle. In cases where the vehicle's design makes it highly impractical to remove a speed governing mechanism, TC may, on a case-by-case basis, consider the speed limitation as valid. In such cases the CBSA should seek further clarification from TCM before allowing its release Power-assisted bicycles are not regulated as restricted-use vehicles under the MVSR if they are designed to operate off-road , and have a maximum speed of less than 32 km/h (or 20 mph). For further information, please refer to TC ’s article, Importing Power Assisted Bicycles . Competition vehicles A competition vehicle is defined in the MVSR as a vehicle that is designed for use exclusively in closed-course competition and that either bears a bilingual label affixed by the manufacturer stating in both official languages that the vehicle is a competition vehicle and is for use exclusively in closed-course competition, or is accompanied by a signed declaration from a race sanctioning body clearly indicating that the vehicle is a competition vehicle and is for use exclusively in closed-course competition. Competition vehicles can be motorcycles, dirt bikes, mini-bikes, snowmobiles, cars, trucks, etc. and considered non-regulated under the MVSA when meeting the definition of a competition vehicle. For vehicles that have been adapted for competition and bear obvious evidence of their modifications for closed-course competition purposes, importers must provide a signed declaration from a race sanctioning body clearly indicating that the vehicle is a competition vehicle and is for use exclusively in closed-course competitions. Although these type of vehicle imports are not required to be recorded on a Form 1, there may be circumstances where the importer will be required to provide a completed form to provincial and territorial licensing authorities in Canada to register the vehicle as a competition vehicle. As such, the importer can complete a form and indicate that the vehicle is not required to enter the RIVM Program and checking the “ non-regulated vehicle” entry box on the Form 1. TC does not consider an off-road environment to be a closed-course competition environment and as such, restricted-use vehicles (mini-bikes, dirt bikes or ATV s) are not considered competition vehicles unless the manufacturer has explicitly designed the product as a competition vehicle. Also, a mainstream regulated vehicle that has been modified for the dual purpose of racing and road use, and is not accompanied by a written declaration from a racing sanctioning body with regards to the vehicle classification as a competition vehicle, is not considered a competition vehicle and must qualify for importation under the vehicle’s original class to which it belongs (e.g., car, truck or motorcycle). Age-exempt vehicles Vehicles with a date of manufacture that is 15 years or more from the date of importation and buses manufactured prior to January 1, 1971 , are not regulated under the MVSA . The entry is to be recorded on a Form 1 as a vehicle not required to enter the RIV Program by checking the appropriate vehicle entry box. When no identification markings exist on a vehicle to allow the CBSA to validate the age-exempt status of the vehicle with respect to the paperwork being supplied by the importer, the vehicle (including trailers) does not qualify for importation into Canada as age-exempt . The following types of age-exempt vehicles that have been modified are still considered admissible for importation as “ age-exempt :” vehicles having undergone regular maintenance, equipped with replacement parts, or newly painted, etc. rebuilds/restorations that maintain the older vehicle’s original characteristics vehicles equipped with a lift kit, if the vehicle is greater than 15 years of age at time of importation vehicles modified into hot rods or street rods using an age exempt donor body and chassis vintage replica vehicles including vehicles built from kits more than 15 years ago (or prior to January 1, 1971 for buses), for which the age is assessed using the final date of completion of the replica or the starter kit, not the model year it replicates Appendix C: Temporary vehicle imports Vehicles that enter Canada temporarily may or may not require a Vehicle Import Form – Form 1 or RIV e-Form 1 depending on the situation. If the vehicle is being imported via a valid TC Temporary Vehicle Import System (TVIS) declaration, then a Vehicle Import Form – Form 1 or RIV e-Form 1 is mandatory . Motor vehicles which have been documented on a CBSA temporary admission permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) for personal importations, and CARM client portal’s Temporary Admission Permit for commercial clients, will only be issued a Vehicle Import Form – Form 1 or RIV e-Form 1 if the importer confirms or anticipates having to fulfill provincial/territorial registration obligations and must indicate that the vehicle is not required to enter the RIV Program by checking the “visitor or temporary resident” entry box. In the case of a stamped TVIS declaration, the final date of export is the date authorized by TC . Note: The new Temporary Admission Permit (BSF865) is prepared and submitted through the CARM Client Portal. Importers/brokers will include a printed version as part of their release package (replacing existing paper E29B) presented to a Border Services Officer prior to release. Non-commercial temporary importations will continue to be documented using the current E29B process (i.e., traveller goods). In this section Visitors, tourists and temporary residents In-transit vehicles Foreign owned vehicles for repairs or alterations United States rental vehicles driven by Canadians Diplomats, Visiting forces personnel, United States preclearance personnel International Events and Convention Services Program Temporary Importation of Non-compliant Vehicles by Residents of Canada using Tariff Item No. 9802.00.00 Non-compliant vehicles temporarily imported for special purposes (formerly known as the Schedule VII) Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) Visitors, tourists and temporary residents Vehicles may be admitted into Canada without having to comply with TC ’s import requirements when used exclusively by a person entering Canada as a visitor for a period not exceeding 12 months, or temporary residents such as students studying at a learning institution for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months. Temporary residents and visa holders whose vehicle will require licensing while temporarily in Canada must submit a stamped TVIS declaration and Form 1 at the border. In-transit vehicles In-transit vehicles (i.e., vehicles travelling through Canada for the purpose of going to another country) are not destined for consumption in Canada and are not regulated by TC . Foreign owned vehicles for repairs or alterations Foreign owned vehicles are vehicles entering Canada temporarily for repairs or alternations where the repairs may or may not be done under a warranty arrangement. The importation of a foreign owned vehicle for repairs or alterations by a Canadian resident or a Canadian company does not require a Vehicle Import Form – Form 1, a RIV e-Form 1 and a stamped TC TVIS declaration. The vehicle must bear evidence of foreign registration or ownership. When the Canadian driver is working for the company that will repair, provide warranty service or do alterations as a service to the foreign owner, the driver must be able to identify the vehicle’s destination and the name of the company providing those services. These vehicles can remain in Canada for a period not exceeding 12 months. Vehicles imported temporarily for the purpose of further manufacturing do not qualify under tariff item No. 9993.00.00 . Importers who want to temporarily import vehicles for this purpose should consider the CBSA’s duty deferral and drawback programs. Information on these programs is contained in D7-4-1: Duty Relief Program , and D7-4-3: NAFTA Requirements for Drawback and Duty Deferral . The vehicles are subject to full duty and taxes at time of importation and must be documented on a Commercial Accounting Declaration ( CAD ). Note: The CAD replaces the former Form B3, Canada Customs Coding Form. United States rental vehicles driven by Canadians Vehicles that have been rented in the United States by residents of Canada from a United States vehicle rental business may enter Canada for non-commercial purposes and shall be removed from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicles were imported. If within the period of 30 days or any other prescribed period beginning on the day on which the vehicle was imported, the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall be responsible for removing the vehicle from Canada before the end of the prescribed period. Diplomats, Visiting forces personnel, United States preclearance personnel Vehicles imported by diplomats , if authorized by Global Affairs Canada, for the duration of a person’s posting in Canada are not to be registered in the RIV Program. Additional information is contained in Memorandom D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff 9808.00.00) . Diplomats whose vehicle may require licensing while temporarily in Canada must submit a Form 1 at the border for processing in accordance to the guidelines for non- RIV entries. Vehicles imported by visiting forces personnel , for the duration of their assignment in Canada are not to be registered in the RIV Program. Visiting forces personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing in accordance to non- RIV clearance guidelines. Vehicles entered by United States pre-clearance personnel and their dependents for the duration of the United States officer’s posting in Canada are not registered in the RIV Program. United States pre-clearance personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing entries in accordance with non- RIV clearance guidelines. International Events and Convention Services Program Importers/brokers importing a vehicle under the International Events and Convention Services Program, must have a stamped TVIS declaration and are processed as per Memorandum D8-1-2: International Events and Convention Services Program . Temporary importation of non-compliant vehicles by residents of Canada using tariff item no. 9802.00.00 In order for a resident of Canada to temporarily import a vehicle that is licensed and registered in the United States under tariff item No. 9802.00.00, they must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations , particularly subsections 3(a), (c), (e) and (g). Temporary vehicle importations under this tariff are exempt from paying duties and taxes and the vehicle must be exported within the allowable timeframe (i.e. within 30 days). While in Canada, the vehicle is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada. After the maximum 30 day timeframe has expired, the Canadian resident must either export the vehicle from Canada (proof of exportation is required) or permanently import the vehicle into Canada (if admissible). Vehicles that are permanently imported into Canada require the payment of duties and taxes, registration in the RIV Program and will need to pass a federal car inspection. Only in exceptional circumstances, as specified in the Temporary Importation of Conveyances by Residents of Canada Regulations , can the 30 day time limit be extended. It should also be noted that if a CBSA officer is not satisfied that the vehicle will be exported within the prescribed timelines, they have the authority under the Customs Act to refuse the temporary importation. Vehicles imported temporarily for special purposes (formerly known as the Schedule VII) The MVSA allows for the temporary importation of a non-compliant vehicle (i.e., a vehicle not CMVSS certified) into Canada, for a specified period for the prescribed purposes of: “exhibition”: events where vehicles of various manufacturers or producers are displayed (e.g., exhibits for auto shows) and where the vehicles are the subject of the exhibit “demonstration”: to show vehicle models or types to prospective clients, or for use in vehicle promotional-type events (e.g., prototypes, pre-production models) “evaluation”: to evaluate vehicle integrity in particular environments or circumstances (e.g., cold-weather testing) “testing”: vehicles imported to perform compliance and other testing “further manufacturing” processes to complete new vehicles prior to export “to conduct works or operations” that require a specially designed vehicle for entertainment industry productions, civil engineering project or similar works or operations armored vehicles for use by law enforcement agencies and in the case of a vehicle that is licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a Canadian driver’s license With regard to section (h) above, payment of any applicable duties and taxes are due at the time of import and cannot be refunded at the time of export. Although these vehicles are exempt from having to comply with CMVSS , they must be accompanied by an stamped TC TVIS declaration , a Form 1 (importers are required to check off the exemption box “Vehicle Imported Temporarily for Special Purposes” or “Vehicle Entered for Special Purposes – Schedule VII” depending on the version of the form), and supporting documentation demonstrating valid ownership ( CoT is not mandatory as some vehicles may not originate from the United States), licensing document, bill of sale. The vehicle still needs to meet any applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). A request to temporarily import a non-compliant vehicle via a TC TVIS declaration for the above prescribed purposes must be submitted to and approved by TC prior to presenting a vehicle at the Canadian border. At the border, importers must submit a TC stamped TVIS declaration and document the entry on a Form 1 by checking the exemption box marked “Vehicle Imported Temporarily for Special Purposes” or the “Vehicle entered for special purposes – Schedule VII” depending on the version of the form presented. Note: Any handwritten revisions on the TC declaration will result in the declaration being voided. TC emphasizes that the permit solely reflect the importing entity (the declarant) and the vehicles listed under its authority. Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Residents returning to Canada with a vehicle that is registered in the United States can do so on a temporary basis. There are 2 different ways that clients can do this which are as follows: Under Chapter 87 of the Customs Tariff and in accordance with section 11.1 (h) of the Motor Vehicle Safety Regulations (MVSR); or Temporary Importation under Tariff item No. 9802 Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Section 11.1 of the MVSR, allows for the temporary importation of non-compliant vehicles for several purposes, including but not limited to, the allowances made via sub-section (h), which allows for the temporary importation of a vehicle that is owned and licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a driver's license issued in Canada. In order to qualify for importation under the MVSR exception, the importer must make a legal declaration to TC to obtain authorization from TC to use the \"vehicles imported temporarily for special purposes\" process (formerly known as the Schedule VII process), prior to importing the vehicle to Canada. Vehicles imported under the terms of a TVIS declaration are exempt from having to comply with Canadian Safety Standards, and must be accompanied by; a stamped TVIS declaration, a Vehicle Import Form: Form 1 or a RIV e-Form 1 and supporting documentation to demonstrate valid ownership of the vehicle (for example, licensing document or bill of sale.) In addition, they still need to meet applicable CBSA and OGD requirements at the time of importation. These vehicle imports are classified under Chapter 87 of the Customs Tariff and require full payment of duties and taxes at the time of import, which are non-refundable at time of export. Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) A resident of Canada who has a valid stamped TVIS declaration and requests that their conveyance be allowed temporary importation into Canada and be classified under tariff item No. 9802.00.00, must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations, particularly subsections 3(a), (c), (e) and (g). If the importer meets the conditions of the regulations and the conveyance may be classified under tariff item No. 9802.00.00, an E29B or a BSF 865 should be issued and the time limit at subsection 5(1) is to be adhered to. The only extension of the time limit which may be granted is the one specified at subsection 5(2). Temporary importations under tariff item No. 9802.00.00 are exempt from paying duties and taxes, however the vehicle may not be used while in Canada and must be exported within the allowable timeframe (in other words, within 30 days). In situations where the conveyance is not eligible for classification under 9802, the importer should be offered the option to export the conveyance or pay all applicable duties and taxes and proceed with a permanent importation via the RIV program. Appendix D: Vehicles imported for parts only Only vehicles sold at the retail level in the US or vehicles that are a prescribed vehicle from Mexico can be imported for parts. Any regulated vehicle with a status branded as junk, scrap, non-repairable (or equivalent) as per any vehicle registration or insurance providers documentation are inadmissible for importation as “vehicles”, only as “parts”. Flood or water-damaged vehicles coming from the United States or Mexico are considered junk/non-repairable by all licensing jurisdictions in Canada. These vehicles can only be imported into Canada if they qualify for entry under TC ’s Vehicle Imported for Parts Only Program. In this section FMVSS vehicles imported temporarily and damaged while in Canada Vehicles imported for parts only program (FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) Vehicle starter kits Glider truck kits (not completed into trucks) FMVSS vehicles imported temporarily and damaged while in Canada For United States certified vehicles that are imported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident or other occurrence while in Canada, to meet the requirements of Tariff Item No. 9993.00.00, the vehicles must be either exported, destroyed, or fully duties and taxes paid. The value is determined at the time of the importation, and is the amount due to have the Temporary Admission Permit acquitted without exportation. As such, if a client would like to have the duties and taxes re-assessed (e.g. to reflect the lower value of a damaged vehicle), the vehicle must be physically exported and then re-imported to Canada. Vehicles imported for parts only program ( FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) FMVSS vehicles (salvage, clear titled, damaged or not) which are normally eligible for registration into the RIV Program and not listed as inadmissible on the VIC List can be voluntarily declared for importation for “parts only” in TC ’s Vehicle Imported for Parts Only Program. Vehicles imported under this program will have their VIN listed as non-repairable vehicles and cannot be presented for registration by a province or territory. Once declared into the Vehicle Imported for Parts Only Program, the status cannot be changed . Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 , are not eligible for importation into Canada via TC ’s Vehicle Imported for Parts Only Program. To import a qualifying vehicle in this program, the importer must complete a Form 3 and present it to the CBSA at time of importation along with the original ownership documents ( CoT or Salvage Title) and register the importation as such with the RIV . In these instances, the vehicle must be registered in the RIV Program but does not have to comply with CMVSS nor does it undergo a final inspection by the RIV . The vehicle must have been sold at the retail level in the US , or be a prescribed vehicle from Mexico, bear at minimum an American compliance label, or a VIN specific letter from the manufacturer in lieu of the American label and an identifiable VIN on the vehicle. Prescribed vehicles from Mexico must also include an odometer reading and list the name of the country in which the vehicle was last registered for use on public roads. Vehicle starter kits Starter kits are an assemblage of parts (kit) used in the amateur building of a home built vehicle and do not include important systems such as the fuel, brake, power train and suspension systems. On their own, they must not (and cannot) amount to a vehicle. Starter kits may be imported when adhering to the procedures stipulated on TC ’s website on importing car kit parts. Importers must first submit a request for pre-approval to TC . If the kit meets TC ’s requirements, TC will issue a CBC authorization letter to the importer to be presented to the CBSA at time of importation. BSO s must not issue a Form 1 for car kits. Each starter car kit import is considered on its own merits. If the shipment does not have TC CBC authorization to import the vehicle starter kit or a BSO suspects that the shipment may contain enough parts to meet the definition of a vehicle under the MVSA , the shipment is to be denied entry or detained if further clarification is required to allow for its release. Once a vehicle has been completed from a starter kit, it then becomes a kit car. Completed kit cars, assembled or disassembled are inadmissible for importation into Canada if they lack the necessary certifications to meet MVSA requirements. Exception being if the importer can provide satisfactory evidence to a BSO that the vehicle was completed 15 years prior to its importation so as to be considered age exempt. Glider truck kits (not completed into trucks) A “glider kit” is an assemblage of parts (kit) that constitutes a truck minus the power train (i.e., engine, transmission, and drive axle(s)). Glider kits may be imported as parts into Canada because they do not meet the MVSA ’s definition of a vehicle or the MVSR ’s definition of an incomplete vehicle. A “glider kit” is not documented using a Form 1 or a Form 3. Trucks completed from glider kits (most often tractor trucks) are inadmissible for importation into Canada as they lack the necessary certification to meet MVSA requirements. Note: Front clip sections of vehicles are considered parts for the purposes of border clearance, if no additional sections of the vehicle are present. Appendix E: Inadmissible vehicles Inadmissible vehicles are vehicles that do not qualify for entry under any of the established RIV and non-RIV border clearance guidelines. The following sections provide additional information about known circumstances leading to vehicles being inadmissible for importation into Canada. It should be noted that when no identification markings whatsoever exist on a vehicle to validate the age-exempt status of the vehicle, the vehicle does not qualify for importation using the “ non-regulated due to age” exemption and is inadmissible. In this section Used or second-hand vehicles from countries other than the United States or Mexico Modified vehicles Vehicles manufactured for a foreign market Grey market vehicles Trucks assembled from glider kits Replica cars Kit cars (for Starter Kits, see appendix D) Used or second-hand vehicles from countries other than the United States or Mexico Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles outlines exemptions to this prohibition. This applies irrespective of any TC requirements under the MVSA . If an importer is able to substantiate that they meet one of the exemptions, you should refer to the instructions in this document for the relevant entry type. Modified vehicles Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , presented for importation that have been substantially modified (other than having general repairs or routine maintenance) may no longer maintains the original factory issued certification, which is required for importation into Canada. To be considered admissible importers must submit evidence from the vehicle modifier or final stage manufacturer stating that the modified vehicle complies with all applicable standards, to TC prior to presenting the vehicle at the border, so as to obtain a TC CBC authorization. Modified vehicles without this evidence may be denied entry to Canada. Examples: a motorcycle converted into a trike a cargo van converted into a camper a vehicle that has been stretched, lengthened This also applies to Canadian certified vehicles modified in the US and returning to Canada. Where an individual temporarily exports a Canadian specification vehicle for the purpose of having modifications or alterations done to their vehicle, there may be issues with maintaining the vehicle’s CMVSS certification. Depending on the nature and extent of the modifications, the vehicle may be required to be certified by the company that performed the modifications in order to ensure it still complies with CMVSS . Where the modifications to a vehicle are not certified the vehicle may no longer comply with CMVSS and may not quality for re-entry into Canada. Vehicles manufactured for a foreign market Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , that are manufactured for a foreign market (a market other than the United States or Mexico), and do not comply with CMVSS are not eligible for permanent importation. There are no allowances in the MVSA or MVSR that allow for non-compliant vehicles to be modified in order to comply with CMVSS . Grey market vehicles Grey market vehicles are vehicles that were originally manufactured for a foreign domestic market and were subsequently imported into the United States or Mexico where they have been modified to comply with the United States safety and emissions standards. Grey market vehicles may be identified by a label affixed by the United States company that altered the vehicle, indicating that they have been “imported”, “altered”, or “modified” to comply with the United States standards. These vehicles may not have a certification label affixed to them. Grey market vehicles less than 15 years old (or buses manufactured on or after January 1, 1971 ) are inadmissible into Canada . Trucks assembled from glider kits TC considers trucks manufactured from “glider kits” as inadmissible for importation into Canada due to the lack of certification that demonstrates that these vehicles comply with all applicable CMVSS or FMVSS . Trucks assembled from glider kits, 15 or more years ago, where the importer can submit proof to support the claim for exemption due to age (e.g., registration document) may be admissible under age-exempt status if satisfactory evidence is provided. Replica cars Replica cars are treated as vehicles at importation. If they lack the necessary certification to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago (or a bus manufactured prior to January 1, 1971 ) and the importer can submit proof of age (e.g., a registration document). The age of a replica car is assessed using the final date of assembly of the replica, not the model year it replicates . The most common examples of inadmissible replica vehicles are: vehicles modified into hot rods, street rods using a donor body and/or chassis where no identification markings whatsoever exist on the vehicle that can be used to validate the age-exempt status of the donor chassis with the paperwork being supplied by the importer vintage replica vehicles including vehicles built from kits, where no identification markings whatsoever exist on a vehicle that can be used to validate the age-exempt status of the vehicle with the paperwork being supplied by the importer. Kit cars (for Starter Kits, see appendix D) Kit cars, whether fully assembled or unassembled, are treated as vehicles at importation. If they lack the necessary certifications to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago and the importer can submit proof of age (e.g., a registration document). The age of a kit car is determined by the final date of assembly of the kit, not the model year it replicates . References Consult these resources for further information. Applicable legislation Customs Act – Section 101 Motor Vehicle Safety Act – Sections 5, 6, 7, 10 and 15 Motor Vehicle Safety Regulations – Section 11 and 12 Plant Protection Act – Section 7(1) Motor Vehicle Tire Safety Regulations Related D-memos D2-4-1: Temporary Importation of Conveyances by Residents of Canada D4-1-5: Storage of Goods D7-4-1: Duties Relief Program D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations D8-1-2: International Events and Convention Services Program (IECSP) D9-1-11: Importation of Used or Second-hand Motor Vehicles D19-1-1: Food, Plants, Animals and Related Products D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) Superseded memoranda D Memorandum D19-12-1: Importation of vehicles Issuing office OGD Policy Unit Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch Contact us For information about import requirements for vehicles sold at the retail level in the US or prescribed vehicles from Mexico and the Registrar of Imported Vehicles (RIV) Program, contact: Registrar of Imported Vehicles 405 The West Mall, Suite 500 Toronto, ON M9C 5K7 Telephone: 1-888-848-8240 (toll free from within Canada or the US) or 416-626-6812 (all other countries) Fax: 416-626-0366 Email: support@support.riv.ca Website: Registrar of Imported Vehicles For additional information on importing vehicles or further clarification on content found in the memorandum, contact: Transport Canada Motor Vehicle Safety Directorate Place de Ville, Tower C 330 Sparks Street Ottawa, ON K1A 0N5 Telephone: 1-800-333-0371 (toll free in Canada and the US) or 613-998 8616 Fax: 613-998 8541 Email: mvs-sa@tc.gc.ca Website: Transport Canada For information about the Canadian Food Inspection Agency’s requirements for any vehicle , contact: National Import Service Center Monday to Friday, 7a.m. to 3p.m. (ET) Telephone: 1-800-835-4486 (toll free in Canada and the US) 416-661-3039 (other countries) Fax: 416-661-5767 For information about Environment and Climate Change Canada’s requirements, contact: Inquiry Centre 10 Wellington, 23rd Floor Gatineau, QC K1A OH3 Telephone: 819-997-2800 Toll free: 1-800-668-6767 (in Canada only) Fax: 819-994-1412 Teletypewriter: 819-994-0736 Email: enviroinfo@ec.gc.ca Canada Border Services Agency Contact Border Information Services",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Appendix C: Temporary vehicle imports",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Vehicles that enter Canada temporarily may or may not require a Vehicle Import Form – Form 1 or RIV e-Form 1 depending on the situation.\nIf the vehicle is being imported via a valid TC Temporary Vehicle Import System (TVIS) declaration, then a Vehicle Import Form – Form 1 or RIV e-Form 1 is mandatory .\nMotor vehicles which have been documented on a CBSA temporary admission permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) for personal importations, and CARM client portal’s Temporary Admission Permit for commercial clients, will only be issued a Vehicle Import Form – Form 1 or RIV e-Form 1 if the importer confirms or anticipates having to fulfill provincial/territorial registration obligations and must indicate that the vehicle is not required to enter the RIV Program by checking the “visitor or temporary resident” entry box.\nIn the case of a stamped TVIS declaration, the final date of export is the date authorized by TC .\nNote: The new Temporary Admission Permit (BSF865) is prepared and submitted through the CARM Client Portal. Importers/brokers will include a printed version as part of their release package (replacing existing paper E29B) presented to a Border Services Officer prior to release.\nNon-commercial temporary importations will continue to be documented using the current E29B process (i.e., traveller goods).\nIn this section\n- Visitors, tourists and temporary residents\n- In-transit vehicles\n- Foreign owned vehicles for repairs or alterations\n- United States rental vehicles driven by Canadians\n- Diplomats, Visiting forces personnel, United States preclearance personnel\n- International Events and Convention Services Program\n- Temporary Importation of Non-compliant Vehicles by Residents of Canada using Tariff Item No. 9802.00.00\n- Non-compliant vehicles temporarily imported for special purposes (formerly known as the Schedule VII)\n- Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada\n- Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations\n- Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada)\nVisitors, tourists and temporary residents Vehicles may be admitted into Canada without having to comply with TC ’s import requirements when used exclusively by a person entering Canada as a visitor for a period not exceeding 12 months, or temporary residents such as students studying at a learning institution for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months. Temporary residents and visa holders whose vehicle will require licensing while temporarily in Canada must submit a stamped TVIS declaration and Form 1 at the border. In-transit vehicles In-transit vehicles (i.e., vehicles travelling through Canada for the purpose of going to another country) are not destined for consumption in Canada and are not regulated by TC . Foreign owned vehicles for repairs or alterations Foreign owned vehicles are vehicles entering Canada temporarily for repairs or alternations where the repairs may or may not be done under a warranty arrangement. The importation of a foreign owned vehicle for repairs or alterations by a Canadian resident or a Canadian company does not require a Vehicle Import Form – Form 1, a RIV e-Form 1 and a stamped TC TVIS declaration. The vehicle must bear evidence of foreign registration or ownership. When the Canadian driver is working for the company that will repair, provide warranty service or do alterations as a service to the foreign owner, the driver must be able to identify the vehicle’s destination and the name of the company providing those services. These vehicles can remain in Canada for a period not exceeding 12 months. Vehicles imported temporarily for the purpose of further manufacturing do not qualify under tariff item No. 9993.00.00 . Importers who want to temporarily import vehicles for this purpose should consider the CBSA’s duty deferral and drawback programs. Information on these programs is contained in D7-4-1: Duty Relief Program , and D7-4-3: NAFTA Requirements for Drawback and Duty Deferral . The vehicles are subject to full duty and taxes at time of importation and must be documented on a Commercial Accounting Declaration ( CAD ). Note: The CAD replaces the former Form B3, Canada Customs Coding Form. United States rental vehicles driven by Canadians Vehicles that have been rented in the United States by residents of Canada from a United States vehicle rental business may enter Canada for non-commercial purposes and shall be removed from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicles were imported. If within the period of 30 days or any other prescribed period beginning on the day on which the vehicle was imported, the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall be responsible for removing the vehicle from Canada before the end of the prescribed period. Diplomats, Visiting forces personnel, United States preclearance personnel Vehicles imported by diplomats , if authorized by Global Affairs Canada, for the duration of a person’s posting in Canada are not to be registered in the RIV Program. Additional information is contained in Memorandom D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff 9808.00.00) . Diplomats whose vehicle may require licensing while temporarily in Canada must submit a Form 1 at the border for processing in accordance to the guidelines for non- RIV entries. Vehicles imported by visiting forces personnel , for the duration of their assignment in Canada are not to be registered in the RIV Program. Visiting forces personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing in accordance to non- RIV clearance guidelines. Vehicles entered by United States pre-clearance personnel and their dependents for the duration of the United States officer’s posting in Canada are not registered in the RIV Program. United States pre-clearance personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing entries in accordance with non- RIV clearance guidelines. International Events and Convention Services Program Importers/brokers importing a vehicle under the International Events and Convention Services Program, must have a stamped TVIS declaration and are processed as per Memorandum D8-1-2: International Events and Convention Services Program . Temporary importation of non-compliant vehicles by residents of Canada using tariff item no. 9802.00.00 In order for a resident of Canada to temporarily import a vehicle that is licensed and registered in the United States under tariff item No. 9802.00.00, they must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations , particularly subsections 3(a), (c), (e) and (g). Temporary vehicle importations under this tariff are exempt from paying duties and taxes and the vehicle must be exported within the allowable timeframe (i.e. within 30 days). While in Canada, the vehicle is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada. After the maximum 30 day timeframe has expired, the Canadian resident must either export the vehicle from Canada (proof of exportation is required) or permanently import the vehicle into Canada (if admissible). Vehicles that are permanently imported into Canada require the payment of duties and taxes, registration in the RIV Program and will need to pass a federal car inspection. Only in exceptional circumstances, as specified in the Temporary Importation of Conveyances by Residents of Canada Regulations , can the 30 day time limit be extended. It should also be noted that if a CBSA officer is not satisfied that the vehicle will be exported within the prescribed timelines, they have the authority under the Customs Act to refuse the temporary importation. Vehicles imported temporarily for special purposes (formerly known as the Schedule VII) The MVSA allows for the temporary importation of a non-compliant vehicle (i.e., a vehicle not CMVSS certified) into Canada, for a specified period for the prescribed purposes of: “exhibition”: events where vehicles of various manufacturers or producers are displayed (e.g., exhibits for auto shows) and where the vehicles are the subject of the exhibit “demonstration”: to show vehicle models or types to prospective clients, or for use in vehicle promotional-type events (e.g., prototypes, pre-production models) “evaluation”: to evaluate vehicle integrity in particular environments or circumstances (e.g., cold-weather testing) “testing”: vehicles imported to perform compliance and other testing “further manufacturing” processes to complete new vehicles prior to export “to conduct works or operations” that require a specially designed vehicle for entertainment industry productions, civil engineering project or similar works or operations armored vehicles for use by law enforcement agencies and in the case of a vehicle that is licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a Canadian driver’s license With regard to section (h) above, payment of any applicable duties and taxes are due at the time of import and cannot be refunded at the time of export. Although these vehicles are exempt from having to comply with CMVSS , they must be accompanied by an stamped TC TVIS declaration , a Form 1 (importers are required to check off the exemption box “Vehicle Imported Temporarily for Special Purposes” or “Vehicle Entered for Special Purposes – Schedule VII” depending on the version of the form), and supporting documentation demonstrating valid ownership ( CoT is not mandatory as some vehicles may not originate from the United States), licensing document, bill of sale. The vehicle still needs to meet any applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). A request to temporarily import a non-compliant vehicle via a TC TVIS declaration for the above prescribed purposes must be submitted to and approved by TC prior to presenting a vehicle at the Canadian border. At the border, importers must submit a TC stamped TVIS declaration and document the entry on a Form 1 by checking the exemption box marked “Vehicle Imported Temporarily for Special Purposes” or the “Vehicle entered for special purposes – Schedule VII” depending on the version of the form presented. Note: Any handwritten revisions on the TC declaration will result in the declaration being voided. TC emphasizes that the permit solely reflect the importing entity (the declarant) and the vehicles listed under its authority. Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Residents returning to Canada with a vehicle that is registered in the United States can do so on a temporary basis. There are 2 different ways that clients can do this which are as follows: Under Chapter 87 of the Customs Tariff and in accordance with section 11.1 (h) of the Motor Vehicle Safety Regulations (MVSR); or Temporary Importation under Tariff item No. 9802 Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Section 11.1 of the MVSR, allows for the temporary importation of non-compliant vehicles for several purposes, including but not limited to, the allowances made via sub-section (h), which allows for the temporary importation of a vehicle that is owned and licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a driver's license issued in Canada. In order to qualify for importation under the MVSR exception, the importer must make a legal declaration to TC to obtain authorization from TC to use the \"vehicles imported temporarily for special purposes\" process (formerly known as the Schedule VII process), prior to importing the vehicle to Canada. Vehicles imported under the terms of a TVIS declaration are exempt from having to comply with Canadian Safety Standards, and must be accompanied by; a stamped TVIS declaration, a Vehicle Import Form: Form 1 or a RIV e-Form 1 and supporting documentation to demonstrate valid ownership of the vehicle (for example, licensing document or bill of sale.) In addition, they still need to meet applicable CBSA and OGD requirements at the time of importation. These vehicle imports are classified under Chapter 87 of the Customs Tariff and require full payment of duties and taxes at the time of import, which are non-refundable at time of export. Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) A resident of Canada who has a valid stamped TVIS declaration and requests that their conveyance be allowed temporary importation into Canada and be classified under tariff item No. 9802.00.00, must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations, particularly subsections 3(a), (c), (e) and (g). If the importer meets the conditions of the regulations and the conveyance may be classified under tariff item No. 9802.00.00, an E29B or a BSF 865 should be issued and the time limit at subsection 5(1) is to be adhered to. The only extension of the time limit which may be granted is the one specified at subsection 5(2). Temporary importations under tariff item No. 9802.00.00 are exempt from paying duties and taxes, however the vehicle may not be used while in Canada and must be exported within the allowable timeframe (in other words, within 30 days). In situations where the conveyance is not eligible for classification under 9802, the importer should be offered the option to export the conveyance or pay all applicable duties and taxes and proceed with a permanent importation via the RIV program.",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Appendix D: Vehicles imported for parts only",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Only vehicles sold at the retail level in the US or vehicles that are a prescribed vehicle from Mexico can be imported for parts. Any regulated vehicle with a status branded as junk, scrap, non-repairable (or equivalent) as per any vehicle registration or insurance providers documentation are inadmissible for importation as “vehicles”, only as “parts”.\nFlood or water-damaged vehicles coming from the United States or Mexico are considered junk/non-repairable by all licensing jurisdictions in Canada. These vehicles can only be imported into Canada if they qualify for entry under TC ’s Vehicle Imported for Parts Only Program.\nIn this section\n- FMVSS vehicles imported temporarily and damaged while in Canada\n- Vehicles imported for parts only program (FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico)\n- Vehicle starter kits\n- Glider truck kits (not completed into trucks)\nFMVSS vehicles imported temporarily and damaged while in Canada For United States certified vehicles that are imported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident or other occurrence while in Canada, to meet the requirements of Tariff Item No. 9993.00.00, the vehicles must be either exported, destroyed, or fully duties and taxes paid. The value is determined at the time of the importation, and is the amount due to have the Temporary Admission Permit acquitted without exportation. As such, if a client would like to have the duties and taxes re-assessed (e.g. to reflect the lower value of a damaged vehicle), the vehicle must be physically exported and then re-imported to Canada. Vehicles imported for parts only program ( FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) FMVSS vehicles (salvage, clear titled, damaged or not) which are normally eligible for registration into the RIV Program and not listed as inadmissible on the VIC List can be voluntarily declared for importation for “parts only” in TC ’s Vehicle Imported for Parts Only Program. Vehicles imported under this program will have their VIN listed as non-repairable vehicles and cannot be presented for registration by a province or territory. Once declared into the Vehicle Imported for Parts Only Program, the status cannot be changed . Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 , are not eligible for importation into Canada via TC ’s Vehicle Imported for Parts Only Program. To import a qualifying vehicle in this program, the importer must complete a Form 3 and present it to the CBSA at time of importation along with the original ownership documents ( CoT or Salvage Title) and register the importation as such with the RIV . In these instances, the vehicle must be registered in the RIV Program but does not have to comply with CMVSS nor does it undergo a final inspection by the RIV . The vehicle must have been sold at the retail level in the US , or be a prescribed vehicle from Mexico, bear at minimum an American compliance label, or a VIN specific letter from the manufacturer in lieu of the American label and an identifiable VIN on the vehicle. Prescribed vehicles from Mexico must also include an odometer reading and list the name of the country in which the vehicle was last registered for use on public roads. Vehicle starter kits Starter kits are an assemblage of parts (kit) used in the amateur building of a home built vehicle and do not include important systems such as the fuel, brake, power train and suspension systems. On their own, they must not (and cannot) amount to a vehicle. Starter kits may be imported when adhering to the procedures stipulated on TC ’s website on importing car kit parts. Importers must first submit a request for pre-approval to TC . If the kit meets TC ’s requirements, TC will issue a CBC authorization letter to the importer to be presented to the CBSA at time of importation. BSO s must not issue a Form 1 for car kits. Each starter car kit import is considered on its own merits. If the shipment does not have TC CBC authorization to import the vehicle starter kit or a BSO suspects that the shipment may contain enough parts to meet the definition of a vehicle under the MVSA , the shipment is to be denied entry or detained if further clarification is required to allow for its release. Once a vehicle has been completed from a starter kit, it then becomes a kit car. Completed kit cars, assembled or disassembled are inadmissible for importation into Canada if they lack the necessary certifications to meet MVSA requirements. Exception being if the importer can provide satisfactory evidence to a BSO that the vehicle was completed 15 years prior to its importation so as to be considered age exempt. Glider truck kits (not completed into trucks) A “glider kit” is an assemblage of parts (kit) that constitutes a truck minus the power train (i.e., engine, transmission, and drive axle(s)). Glider kits may be imported as parts into Canada because they do not meet the MVSA ’s definition of a vehicle or the MVSR ’s definition of an incomplete vehicle. A “glider kit” is not documented using a Form 1 or a Form 3. Trucks completed from glider kits (most often tractor trucks) are inadmissible for importation into Canada as they lack the necessary certification to meet MVSA requirements.\nNote: Front clip sections of vehicles are considered parts for the purposes of border clearance, if no additional sections of the vehicle are present.",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "Appendix E: Inadmissible vehicles",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Inadmissible vehicles are vehicles that do not qualify for entry under any of the established RIV and non-RIV border clearance guidelines. The following sections provide additional information about known circumstances leading to vehicles being inadmissible for importation into Canada.\nIt should be noted that when no identification markings whatsoever exist on a vehicle to validate the age-exempt status of the vehicle, the vehicle does not qualify for importation using the “ non-regulated due to age” exemption and is inadmissible.",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "In this section",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Used or second-hand vehicles from countries other than the United States or Mexico\n- Modified vehicles\n- Vehicles manufactured for a foreign market\n- Grey market vehicles\n- Trucks assembled from glider kits\n- Replica cars\n- Kit cars (for Starter Kits, see appendix D)\nUsed or second-hand vehicles from countries other than the United States or Mexico Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles outlines exemptions to this prohibition. This applies irrespective of any TC requirements under the MVSA . If an importer is able to substantiate that they meet one of the exemptions, you should refer to the instructions in this document for the relevant entry type. Modified vehicles Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , presented for importation that have been substantially modified (other than having general repairs or routine maintenance) may no longer maintains the original factory issued certification, which is required for importation into Canada. To be considered admissible importers must submit evidence from the vehicle modifier or final stage manufacturer stating that the modified vehicle complies with all applicable standards, to TC prior to presenting the vehicle at the border, so as to obtain a TC CBC authorization. Modified vehicles without this evidence may be denied entry to Canada. Examples: a motorcycle converted into a trike a cargo van converted into a camper a vehicle that has been stretched, lengthened This also applies to Canadian certified vehicles modified in the US and returning to Canada. Where an individual temporarily exports a Canadian specification vehicle for the purpose of having modifications or alterations done to their vehicle, there may be issues with maintaining the vehicle’s CMVSS certification. Depending on the nature and extent of the modifications, the vehicle may be required to be certified by the company that performed the modifications in order to ensure it still complies with CMVSS . Where the modifications to a vehicle are not certified the vehicle may no longer comply with CMVSS and may not quality for re-entry into Canada. Vehicles manufactured for a foreign market Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , that are manufactured for a foreign market (a market other than the United States or Mexico), and do not comply with CMVSS are not eligible for permanent importation. There are no allowances in the MVSA or MVSR that allow for non-compliant vehicles to be modified in order to comply with CMVSS . Grey market vehicles Grey market vehicles are vehicles that were originally manufactured for a foreign domestic market and were subsequently imported into the United States or Mexico where they have been modified to comply with the United States safety and emissions standards. Grey market vehicles may be identified by a label affixed by the United States company that altered the vehicle, indicating that they have been “imported”, “altered”, or “modified” to comply with the United States standards. These vehicles may not have a certification label affixed to them. Grey market vehicles less than 15 years old (or buses manufactured on or after January 1, 1971 ) are inadmissible into Canada . Trucks assembled from glider kits TC considers trucks manufactured from “glider kits” as inadmissible for importation into Canada due to the lack of certification that demonstrates that these vehicles comply with all applicable CMVSS or FMVSS . Trucks assembled from glider kits, 15 or more years ago, where the importer can submit proof to support the claim for exemption due to age (e.g., registration document) may be admissible under age-exempt status if satisfactory evidence is provided. Replica cars Replica cars are treated as vehicles at importation. If they lack the necessary certification to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago (or a bus manufactured prior to January 1, 1971 ) and the importer can submit proof of age (e.g., a registration document). The age of a replica car is assessed using the final date of assembly of the replica, not the model year it replicates . The most common examples of inadmissible replica vehicles are: vehicles modified into hot rods, street rods using a donor body and/or chassis where no identification markings whatsoever exist on the vehicle that can be used to validate the age-exempt status of the donor chassis with the paperwork being supplied by the importer vintage replica vehicles including vehicles built from kits, where no identification markings whatsoever exist on a vehicle that can be used to validate the age-exempt status of the vehicle with the paperwork being supplied by the importer. Kit cars (for Starter Kits, see appendix D) Kit cars, whether fully assembled or unassembled, are treated as vehicles at importation. If they lack the necessary certifications to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago and the importer can submit proof of age (e.g., a registration document). The age of a kit car is determined by the final date of assembly of the kit, not the model year it replicates .",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-1-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act – Section 101\n- Motor Vehicle Safety Act – Sections 5, 6, 7, 10 and 15\n- Motor Vehicle Safety Regulations – Section 11 and 12\n- Plant Protection Act – Section 7(1)\n- Motor Vehicle Tire Safety Regulations\nRelated D-memos\n- D2-4-1: Temporary Importation of Conveyances by Residents of Canada\n- D4-1-5: Storage of Goods\n- D7-4-1: Duties Relief Program\n- D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs\n- D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- D8-1-2: International Events and Convention Services Program (IECSP)\n- D9-1-11: Importation of Used or Second-hand Motor Vehicles\n- D19-1-1: Food, Plants, Animals and Related Products\n- D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\nSuperseded memoranda D\nMemorandum D19-12-1: Importation of vehicles\nIssuing office\nOGD Policy Unit Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-05-04",
+    "current_to": "2026-05-04",
+    "citation": "Memorandum D19-12-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-2",
+    "marginal_note": "Legislation",
+    "part": "Importation of Tires",
+    "division": "",
+    "heading": "",
+    "text": "Customs Act - Section 101\nHealth of Animals Act\nMotor Vehicle Safety Act\nPlant Protection Act - Section 7(1)\nMotor Vehicle Tire Safety Regulations",
+    "history": "",
+    "last_amended": "2020-12-09",
+    "current_to": "2020-12-09",
+    "citation": "Memorandum D19-12-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Importation of Tires",
+    "division": "",
+    "heading": "",
+    "text": "1.0 Introduction\n1. The Canada Border Services Agency ( CBSA ) assists Transport Canada ( TC ) with the administration of the Motor Vehicle Safety Act and the Motor Vehicle Tire Safety Regulations . The CBSA also assists the Canadian Food Inspection Agency ( CFIA ) with the administration of the Plant Protection Act and the Health of Animals Act and the associated regulations. This memorandum outlines and explains the criteria that must be met in order to import new and used tires into Canada.\n2.0 Importation of Tires\n2. The import requirements under the Motor Vehicle Safety Act and the Motor Vehicle Tire Safety Regulations are provided by tire type in Appendix A .\n3. The requirements outlined in Appendix A apply only to businesses that import tires for resale . When importing tires for personal or corporate fleet use, the only requirement is that the tires must meet Canadian, United States ( US ) or Japanese safety standards and are marked with one of the symbols outlined in Appendix B .\n4. The release requirements provided in Appendix A apply to importations of new and used tires and not to tires mounted on a vehicle or a vehicle's spare tire.\n5. TC has waived the customs release requirements for the importation of tires for importers that are enrolled in the Customs Self-Assessment ( CSA ) Program . These importers will not be required to forward documents for the importation of tires to TC as they understand their obligations and make their records available to TC .\n2.1 Tire Symbols\n6. Symbols on tires serve as the manufacturer's certification that all applicable safety standards have been met at the time of manufacture. These symbols are located on the sidewall of the tire.\n- (a) National Safety Mark or NSM : symbol used by manufacturers as certification that all Canadian safety standards have been met.\n- (b) DOT : symbol used by manufacturers as certification that all US safety standards have been met.\n- (c) DOT-R : symbol used by the US industry as certification that all US safety standards have been met prior to being retreaded, remolded, or recapped.\n- (d) JIS : symbol used by manufacturers as certification that all applicable Japanese safety standards have been met.\n2.2 Non-complying Tires\n7. In cases where tires do not comply with the release requirements outlined in Appendix A , CBSA will either deny entry or detain the shipment unless the importer can provide an authorization letter issued by Transport Canada.\n8. Importers may request an authorization to import non-complying tire for exhibition, demonstration, evaluation or testing purposes by completing a Schedule 4 declaration found in the Motor Vehicle Tire Safety Regulations and submitting it to Transport Canada's Motor Vehicle Regulation Enforcement. For contact information, see the Additional Information section below.\n9. Detained tires will be subject to the Storage of Goods Regulations – please refer to the Memorandum D4-1-5 , Storage of Goods for details.\n3.0 Electronic Submission of Release Data to the CBSA\n10. As of August 17, 2020 , electronic release requests must be provided to the CBSA by submitting the Single Window Integrated Import Declaration ( IID ), using service option 911.\n11. In cases of system outages, please refer to the System Outage Contingency Plan on the CBSA website.\n12. To view the list of regulated HS codes for the importation of tires, please refer to the Data Element Matching Criteria Tables Transport Canada on the CBSA ’s website.\n13. The data elements which are required in your electronic release package are:\n- (a) Manufactures name;\n- (b) Name, telephone number, postal code and email address of the importing company\n- (c) Brand name;\n- (d) Tire type/size, class and the quantity of tires of that size designation and type imported;\n- (e) Tire compliance indicator;\n- (f) Import reason code.\n14. These requirements apply to importation of the following tire types:\n- (a) new on-road passenger vehicles, trucks, motorcycle, trailer or multi-purpose vehicles; and,\n- (b) used truck tires imported for retreading from countries other than the US .\n15. The Single Window Initiative ( SWI ) IID Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Please refer to Appendix B of the ECCRD for a list of the required data elements.\n16. For more information on the SWI , please refer to the CBSA website .\n4.0 Penalty Information\n17. Any corporation that imports tires that do not comply with the safety standards made pursuant to paragraph 17(1) of the Motor Vehicle Safety Act is guilty of an offense and is liable:\n- (a) on summary conviction, to a fine not exceeding $200,000; or\n- (b) on indictment, to a fine not exceeding $2 million.\n18. Any person who imports tires which do not comply with the safety standards made pursuant to paragraph 17(2) of the Motor Vehicle Safety Act is guilty of an offense and is liable\n- (a) on summary conviction, to a fine not exceeding $4,000 or to imprisonment for a term not exceeding six months, or to both; or\n- (b) on indictment, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding two year, or to both.\n5.0 Canadian Food Inspection Agency ( CFIA ) Requirements\n19. Imported used tires arriving in Canada are frequently found contaminated with soil, related matter and organic material (soil). Soil is a high-risk pathway for pests that can cause serious and irreparable harm to Canada's agricultural and environmental resources. Any amount of soil from any country is considered extremely high risk.\n20. All used vehicle tires (this includes retreaded tires) must be clean and free of soil .\n21. Tire shipments found to be contaminated with soil will be refused entry at the first point of arrival and ordered removed from Canada under the authority of the Plant Protection Act and the Health of Animals Act and the associated regulations. Any costs associated with the removal will be at the expense of the importer.\n6.0 Additional Information\n22. For additional information regarding the importation of new and used tires , the importer should contact:\nTransport Canada Motor Vehicle Safety Directorate Ottawa, ON K1A 0N5 Telephone: 613-998-8616 1-800-333-0371 Fax: 613-998-4831 Email: mvs-sa@tc.gc.ca\n23. For information about the CFIA requirements , contact the National Import Service Center ( NISC ):\n7:00 a.m. to 3:00 a.m. (Eastern Time) Telephone and EDI : 1-800-835-4486 (Canada or U.S.A.) 1-289-247-4099 (local calls and all other countries) Facsimile: 1-613-773-9999\n24. You can access BIS free of charge throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time. The BIS website can be found on the CBSA website .\nAppendix A - Importation Requirements for Tires\nType of Tires Country of Export Release Requirements for Commercial Importers New on-road Passenger, truck, motorcycle, trailer, bus, or MPV All countries When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under the Canadian Motor Vehicle Safety Standards ( CMVSS ). Entry documentation in your paper release package must contain the manufacturer's or its duly authorized representative written or stamped declaration that the tire conforms to the standards prescribed for a tire of that class by sections 3 to 5 of the Motor Vehicle Tire Safety Regulations at the time the tire was manufactured. If no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. US When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the US and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Used on-road All types except truck tires US When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the US and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Other countries Not Admissible. Deny entry. Used on-road Truck tires USA When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the US and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Other countries Tire bears the Canadian National Safety Mark ( NSM ), the US DOT symbol or the Japanese JIS symbol on the sidewall (see Appendix B ); and Tire is designed to fit on a rim that has a rim diameter greater than 406.4 mm (16 inches); and Tire has load range of not less than D or a ply rating of not less than 8. If the above criteria is not met, deny entry. New and Used off-road All types (e.g., earth mover tires, racing slicks, farm tractor tires) All countries Designation for off-road use must be clearly and permanently marked on the sidewalls; i.e., off-road use only, not for highway service ( NHS ), for racing only, farm equipment; or Tire is of an obvious off-road design. If tires are not permanently marked as being an off-road tire or are not an obvious off-road design, deny entry. Retreaded, Remolded, or Recapped on-road Passenger, or Truck Tires All countries When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under the CMVSS . Entry documentation in your paper release package must contain the manufacturer's or its duly authorized representative written or stamped declaration that the tire conforms to the standards prescribed for a tire of that class by sections 3 to 5 of the Motor Vehicle Tire Safety Regulations at the time the tire was manufactured. If no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. US When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the United States and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT-R symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Retreaded, Remolded, or Recapped off-road All countries Designation for off-road use; i.e., off-road use only, not for highway service ( NHS ), for racing only, or farm equipment, must be clearly and permanently marked on sidewall of each tire; or The tire is of an obvious off-road design; e.g., earth mover tires, racing slicks, or farm tractor tires. If tire is not permanently marked as being an off-road tire or is not an obvious off-road design, deny entry. Scrap All countries Admissible for scrap rubber if at the time of entry the tires are rendered permanently unserviceable and irreparable either through slashing or puncturing the sidewall, or by otherwise permanently damaging the tires so that they cannot contain air. If the tires are not rendered permanently irreparable, deny entry. Exemptions All countries Under Section 7(1) (a) of the Motor Vehicle Safety Act , tires entered for exhibition, demonstration, evaluation or testing are admissible if a letter from TC authorizing temporary import is provided by the importer at the time of entry.\nAppendix B - Tire Symbols\nTire symbols NSM , DOT , and JIS will appear on the outside of the sidewall between the widest portion of the tire (see profile below) and the bead. Tire symbol DOT-R will appear on the outside of the sidewall between the bead and the tread.\nThe sidewall is the portion of the tire between the tread and the bead. The tread is the portion of a tire that comes into contact with the road. The bead is the part of a tire that is shaped to fit the rim.\n1) National Safety Mark\n2) DOT\n3) DOT-R\n4) JIS",
+    "history": "",
+    "last_amended": "2020-12-09",
+    "current_to": "2020-12-09",
+    "citation": "Memorandum D19-12-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-12-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-12-2",
+    "marginal_note": "References",
+    "part": "Importation of Tires",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Plant Protection Act Health of Animals Act Motor Vehicle Safety Act Motor Vehicle Tire Safety Regulations Other references: D4-1-5 Superseded memorandum D: D19-12-2 dated January 8, 2016",
+    "history": "",
+    "last_amended": "2020-12-09",
+    "current_to": "2020-12-09",
+    "citation": "Memorandum D19-12-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: Importing and exporting firearms, weapons and devices\nThis memorandum outlines how tariff item (TI) 9898.00.00 of the Customs Tariff , the Criminal Code , the Firearms Act , and the Export and Import Permits Act (EIPA) relate to the importing, exporting and movement of in transit of firearms, firearm parts, weapons, devices, and ammunition.\nThis document does not amend or supersede the relevant legislation. In case of any discrepancy between this document and the legislation, the legislation will prevail.\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm Appendix B: Table of import document requirements Appendix C: Authorizing Canadian agents for supernumerary or special constables References Contact us Related links",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm\n- Appendix B: Table of import document requirements\n- Appendix C: Authorizing Canadian agents for supernumerary or special constables\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum replaces Memorandum D19-13-2 dated March 23, 2022 . The following changes have been made:\n- Updated and amended definitions: ammunition, cartridge magazine, firearm parts, receiver/frame, semi-automatic, pepper-spray projectiles, prohibited firearms, Non-resident Firearm Licence Possession Acquisition Licence, and Possession Acquisition Licence (page 3-16)\n- Added to Firearms (para. 3)\n- Unregulated firearms updated notes for clarity (para. 4)\n- Amend prohibited firearm with more technical definition (para. 7) Note: The duplicate \"(e)\" paragraph headers are considered correct as written in the Criminal Code of Canada (CCC) Section 84 (1).\n- Added bullet on firearm parts (para. 17)\n- Example provided (para. 23 (d))\n- Example provided in (para.46 (a)) for prohibited device\n- Added the requirement for a firearms licence for magazines (para. 53)\n- Added Global Affairs Canada (GAC) import permit is required for the importation of newly acquired restricted handguns (para. 89 (d))\n- Change title in (para. 120) from \"firearm part\" to \"firearm component\"\n- Updated notes to included \"Presentation of a canadian firearms Licence is necessary to import ammunition\" (para. 148)\n- Updated information on Public Officer (para 170)\n- New title – \"Goods Held for Determination\" (para. 190)",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions are to be used when applying this memorandum:\nAction Assembly of component parts that carries out the necessary cycle of operation in small arms. Actions are categorized as: air, spring or gas, bolt action, converted automatic, full automatic, lever action, multi-barrel , pump action, revolver, semi-automatic and single shot. Note: The term \"Action\" is sometimes misused to mean an assembled receiver/frame, without an assembled barrel. The term is also misused as \"Barrelled Action\" which has evolved into a term describing the metal parts remaining when the wood furniture (stock fore-end and butt) are removed from the firearm. However, the definition provided above is the one that applies in this D Memorandum. Ammunition A loaded cartridge, consisting of a primed cartridge case, propellant and may or may not contain one or more projectiles, designed to be discharged from a firearm, including a caseless cartridge and a shotshell. Note: A Possession and Acquisition Licence (PAL) or Non Resident Firearms Declaration (NRFD) is required to import these products. Arms Trade Treaty An international treaty that establishes common standards for the international trade of conventional weapons and seeks to reduce illicit arms trade and human suffering. It promotes responsibility, transparency and accountability in transfers of conventional arms. Canada became a State Party to the United Nations Arms Trade Treaty on September 17, 2019 . Authorization To Carry ( ATC ) An authorization that allows an individual to carry restricted firearms, or certain grandfathered handguns, on his or her person for lawful occupational purposes, or to protect life. Authorization To Transport ( ATT ) An authorization that allows an individual to transport restricted or prohibited firearms from one place to another, such as from a home to a target range or gun show and back. It is necessary to present a paper ATT when importing or exporting restricted or prohibited firearms. Automatic firearm A firearm that is capable of, or assembled or designed and manufactured with the capability of discharging projectiles in rapid succession during one pressure of the trigger. Barrel That portion of a firearm through which a projectile or shot charge travels under the impetus of powder gases, compressed air or like means. A barrel may be either smooth or rifled. Barrel length The distance from the muzzle of the barrel to and including the chamber. This excludes accessories or barrel extensions such as flash suppressors or muzzle brakes. In the case of a revolver, the distance from the muzzle of the barrel to the breech end immediately in front of the cylinder (refer to Appendix A ). Barrelled action A shotgun or rifle without the stock. The term \"barrelled action\" has evolved into a term describing the metal parts remaining when the wood furniture (stock fore-end and butt) are removed from the firearm. Black powder A finely ground mixture of three basic ingredients saltpetre (potassium nitrate), charcoal (carbon) and sulphur principally used in muzzle-loaders and antique cartridge firearms. Bolt/breech bolt The locking and cartridge head support mechanism of a firearm that operates in line with the axis of the bore. Bore The inside of the barrel of a firearm, from the throat to the muzzle, through which the projectile travels. Bore diameter In rifled barrels, diameter of a circle formed by the tops of the lands. In shotguns, diameter of the barrel forward of the chamber but before the choke. Breech The rear end of the barrel into which the ammunition is loaded. Bull-pup A stock that, when combined with a firearm, reduces the overall length of the firearm, such that a substantial part of the reloading action or the magazine-well is located behind the trigger of the firearm when it is held in the normal firing position. Business A person who carries on a business that includes the manufacture, assembly, possession, purchase, sale, importation, exportation, display, repair, restoration, maintenance, storage, alteration, pawn broking, transportation, shipping, distribution, or delivery of firearms, prohibited weapons, restricted weapons, prohibited devices, magazines and firearm parts (barrels for firearms and slides for handguns), or ammunition; or the purchase of crossbows. A museum is considered a business. Calibre (a) ammunition : a numerical term, without the decimal point, included in a cartridge name to indicate the approximate bullet diameter (b) firearms : the approximate diameter of the circle of the barrel of a firearm. In the case of a rifled barrel, the calibre is the approximate diameter of the circle formed by the tops of the lands Carbine A rifle of short length that is light in weight. Carrier A person who carries on a transportation business that includes the transportation of one or more of the following classes of goods: non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. Carrier licence A licence that allows a carrier to possess and transport one or more of the following classes of goods: non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. Cartridge A complete unit of ammunition, consisting of a case, primer and propellant charge, with or without projectile(s). The term also applies to a shotshell. Cartridge magazine A device or container from which ammunition may be fed into the firing chamber of a firearm Centre-fire cartridge Any cartridge that has its primer central in the head of the case. Chamber The rear part of the barrel bore that has been formed to accept a specific cartridge. A revolver cylinder is multi-chambered . Chief Firearms Officer ( CFO ) Means the following: (a) in respect of a province, the individual who is designated in writing as the chief firearms officer for the province by the provincial minister of that province (b) in respect of a territory, the individual who is designated in writing as the chief firearms officer for the territory by the federal minister (c) in respect of any matter for which there is no chief firearms officer under paragraph (a) or (b), the individual who is designated in writing as the chief firearms officer for the matter by the federal minister Cylinder The cylindrical and rotatable component of a revolver in which chambers are bored to hold cartridges. It combines the functions of magazine, feed system and firing chamber. Energy Sometimes called \"Projectile Energy\", it is the ability or capacity of a projectile to do work by virtue of its motion, commonly expressed in joules or foot-pounds . Energy is also referred as the ballistic measurement that takes into consideration both the mass and velocity of a projectile and is related to the potential to cause injury or damage. Export Export from Canada and includes exporting goods from Canada that are imported into Canada and shipped in transit through Canada. Export permit A permit issued by Global Affairs Canada (GAC) under the Export and Import Permits Act (EIPA) that allows the export of those goods or classes of goods described on the permit. Federal Minister Minister of Public Safety. Firearm A barrelled weapon from which any shot, bullet, or other projectile can be discharged and that is capable of causing serious bodily injury or death to a person, and includes any frame or receiver of such a barrelled weapon and anything that can be adapted for use as a firearm. Firearms Business Licence ( FBL ) A licence that allows a business to deal with certain goods. The licence must specify each particular activity that is authorized in relation to firearms, prohibited weapons, restricted weapons, prohibited devices, magazines, firearm parts (slides for handguns and barrels for firearms), ammunition or prohibited ammunition. Firearm parts A barrel for a firearm, a slide for a handgun and any other prescribed part, but does not include, unless otherwise prescribed, a barrel for a firearm or a slide for a handgun if that barrel or slide is designed exclusively for use on a firearm that is deemed under subsection 84(3) not to be a firearm Note: A Possession and Acquisition Licence (PAL) or Non Resident Firearms Declaration (NRFD) is required to import firearm parts. Firearms Reference Table ( FRT ) An electronic database developed by the Royal Canadian Mounted Police ( RCMP ) to assist law enforcement officers in the accurate identification of firearms. It establishes a standard method of describing firearms to assist in determining the legal classification ( non-restricted , restricted, prohibited). Firing pin The part of a firing mechanism that strikes the primer of the cartridge to initiate ignition of the propellant charge. Flintlock firearm A firearm, usually muzzle loading, discharged when a flint is struck to create sparks that ignite the priming powder. Former resident A member of the Canadian Armed Forces, an employee of the Canadian government, or a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or a resident returning after an absence from Canada of not less than one year. Frame Refer to \"Receiver\" Full automatic firearm Refer to \"Automatic firearm\" Grandfathering A legal exception that allows an old rule to continue to apply to some existing situations and/or when the rule will apply instead in all future situations. It describes a legislative provision that assigns special status based on property or other interests that exist at the time a legal change takes effect. In the context of section 12 of the Firearms Act , both the firearm and the individual must be specifically grandfathered. To be and remain grandfathered for a particular category of prohibited firearm, the owner must continuously hold both a valid firearms licence and a valid registration certificate for that prohibited firearm within that category. Handgun A firearm that is designed, altered, or intended to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired with both hands. Import Import into Canada and includes importing goods into Canada that are shipped in transit through Canada and exported from Canada. Import permit A permit issued by Global Affairs Canada (GAC) under the EIPA that allows the import of those goods or classes of goods described on the permit. Note: An Import Permit is not the same as an International Import Certificate. In transit The movement of goods from a point outside of Canada, through Canada, to another point outside of Canada. This movement must be by the most direct route available. Vacationing or touring Canada is not possible when moving firearms, weapons and devices in transit. Note: All firearms, weapons and devices in transit through Canadian waters must be declared to the CBSA , even if the conveyance transporting them does not touch land, anchor, moor or make contact with another conveyance while in Canada. International Import Certificate ( IIC ) A certificate issued under the EIPA to facilitate importation of goods into Canada and compliance with the laws of the country of export. Note: An IIC is not the same as an import permit. Licence A licence issued under the Firearms Act . Magazine Refer to Cartridge Magazine Matchlock firearm A firearm, usually muzzle loading, discharged when a slow burning match is brought to ignite the priming powder. Military goods For the purpose of this D Memorandum, this term is used only in reference to those goods listed in tariff item 9898.00.00 (h), (i) and (j). They generally include goods specifically designed or subsequently modified for military use, such as large calibre armaments, high explosive engines or any other war machine. Minor A person who is less than 18 years old. Minor's Possession Licence A licence that allows a minor to possess non restricted firearms. It does not authorize the holder to acquire firearms, or to possess restricted or prohibited firearms. Museum A person who operates a museum in which non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, prohibited devices or prohibited ammunition are possessed, bought, displayed, repaired, restored, maintained, stored or altered; or a museum in which ammunition is possessed or bought. A museum is considered a business. Muzzle The end of a barrel from which the projectile emerges. Muzzle brake A device attached to the muzzle that softens the recoil of the firearm. Muzzle loader A firearm that is loaded with gunpowder and projectile through the muzzle end of the bore. Muzzle velocity The speed, measured in meters per second (mps) or feet per second (fps), at which the projectile leaves the muzzle of a firearm. Non-resident For determining the admissibility requirements of firearms and weapons, a non-resident is an individual who ordinarily resides outside Canada. Visitors, seasonal residents, temporary residents, settlers, and former residents are non-residents . Non-resident Firearms Declaration (NRFD)(RCMP5589) The form prescribed for use by non-residents who do not hold a Canadian firearms licence, for the purposes of making a declaration under subsection 35(1) of the Firearms Act , to temporarily import non-restricted or restricted firearms, ammunition (other than prohibited ammunition), or cartridge magazines or firearm parts (barrels for regulated firearms and slides for handguns) that are not prescribed to be prohibited devices Note: A PAL or NRFD is also required to import non-prohibited ammunition, cartridge magazines (other than prohibited devices) and firearm parts (barrels for firearms and slides for handguns). Pepper-spray Projectile Also called a pepper-spray ball, pepper-ball, pepper bomb, or pepper-spray pellet, is a frangible projectile containing a powdered chemical that irritates the eyes, nose and mucous membranes in a manner similar to pepper spray. These projectiles are fired from specially designed forced compliance weapons or modified paintball guns. Possession and Acquisition Licence ( PAL ) A licence that allows an individual to possess and acquire the class or classes of firearm indicated on the licence. Note: A PAL or NRFD is also required to import non-prohibited ammunition, cartridge magazines (other than prohibited devices) and firearm parts (barrels for firearms and slides for handguns). Primer The priming compound, cup and anvil which, when struck, ignites the powder charge. Prohibited device any component or part of a weapon, or any accessory for use with a weapon, that is prescribed to be a prohibited device a handgun barrel that is equal to or less than 105 mm in length, but does not include any such handgun barrel that is prescribed, where the handgun barrel is for use in international sporting competitions governed by the rules of the International Shooting Union a device or contrivance designed or intended to muffle or stop the sound or report of a firearm a cartridge magazine that is prescribed to be a prohibited device a replica firearm For more details please refer to Part 4 of the schedule to the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted . Provincial Minister (a) in respect of a province, the member of the executive council of the province who is designated by the lieutenant governor in council of the province as the provincial minister (b) in respect of a territory, the federal minister (c) in respect of any matter for which there is no provincial minister under (a) or (b), the federal minister Public agent An individual who is either: (a) any of the following persons in the course of their duties or for the purposes of their employment: (i) peace officers (ii) persons training to become police officers or peace officers under the control and supervision of a police force or a police academy or similar institution designated by the federal minister or the lieutenant governor in council of a province (iii) persons or members of a class of persons employed in the public service of Canada or by the government of a province or municipality who are prescribed by the regulations made by the Governor in Council under Part III of the Criminal Code to be public officers (iv) chief firearms officers and firearms officers (b) an individual acting on behalf of, and under the authority of, a police force or a department of the Government of Canada or of a province Public officer An individual who is: (a) a peace officer (b) a member of the Canadian Armed Forces or of the armed forces of another country who is attached or seconded to any of the Canadian Armed Forces (c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum (d) a member of a cadet organization under the control and supervision of the Canadian Armed Forces (e) a person training to become a police officer or a peace officer under the control and supervision of: (i) a police force (ii) a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province (f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act , who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms (g) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act (h) a member of any of the following classes of persons, if employed in the public service of Canada or by the government of a province or municipality: (i) employees who are responsible for the examination, inventory, storage, maintenance, or transportation of court exhibits and evidence (ii) employees of police forces or other public service agencies who are responsible for the acquisition, examination, inventory, storage, maintenance, issuance or transportation of firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition, or explosive substances (iii) technicians, laboratory analysts, and scientists who work at forensic or research laboratories (iv) armourers and firearms instructors who work at police academies or similar institutions designated under subparagraph 117.07(2)(e)(ii) of the Criminal Code , or are employed by a federal or provincial department of natural resources, fisheries, wildlife, conservation or the environment, or by the Canada Border Services Agency (v) park wardens and other employees of a federal or provincial department who are responsible for enforcing laws and regulations dealing with natural resources, fisheries, wildlife, conservation or the environment (vi) immigration officers (vii) security personnel employed by the Security Service of the House of Commons or by the Senate Protective Service within the Parliamentary Precinct (viii) aircraft pilots employed by the Department of Transport or other public service agencies Public service agency A police force, a department or agency of the public service of Canada or of a province or municipality, a police academy or other public agency that employs or has under its authority public agents. Receiver blank any receiver/frame that may be identified as one of the following; a receiver blank, any declared percentage of receiver, 80% blank, receiver flat, receiver stamping, receiver folded stamping, finished flat, lower receiver kit, Extruded Polymer ( EP ) lower receiver, poly receiver, unfinished receiver, silicone mold kit for receiver, polymer mold kit for receiver. Receiver/frame The basic component of a firearm to which all other components are attached. For example, in most firearm designs the barrel is attached to the receiver and the receiver houses the trigger, breech and firing mechanisms. Receivers/frames are considered firearms. Registration certificate A certificate issued under the Firearms Act as proof of registration of a restricted or prohibited firearm. A copy of this document may be examined. Regulation A law made by a body that has been granted (delegated) law-making authority. It is used both to indicate a specific type of delegated legislation, as well as to refer generically to all forms of delegated legislation. Reproduction The modern manufacture of any firearm that has ceased to have patent protection and is usually no longer manufactured by the original maker. Normally, the reproduction is equal to or better in quality of material and workmanship than the original and in some cases may be an exact duplicate with interchangeable parts and components. Resident For determining the admissibility requirements of firearms and weapons, a resident is an individual who ordinarily resides in Canada. Revolver A firearm, usually a handgun, with a cylinder having several chambers so arranged as to rotate around an axis and be discharged successively by the same firing mechanism. Rifle A firearm, usually a long arm designed to be fired from the shoulder, normally with rifling inside the bore. Rim The edge on the base of a cartridge (i.e. ammunition) case. The rim is the part of the case that the extractor grips to remove the cartridge from the chamber. Rim-fire cartridge Any cartridge that has its primer located inside the annular rim of the cartridge case. Secure locking device A device that can only be opened or released by the use of an electronic, magnetic or mechanical key or by setting the device in accordance with an alphabetical or numerical combination; and that, when applied to a firearm, prevents the firearm from being discharged. Semi-automatic firearm A repeating firearm that is equipped with a mechanism that, following the discharge of a cartridge, automatically operates to complete any part of the reloading cycle necessary to prepare for the discharge of the next cartridge Settler Means any person who enters Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months, but does not include a person who enters Canada for the purpose of: (a) employment for a period not exceeding 36 months (b) studying at an educational institution (c) performing pre-clearance activities on behalf of the Government of the United States Shotgun A firearm, usually a long arm designed to be fired from the shoulder, normally having a smooth bore. Shotgun ammunition may contain numerous projectiles or a single projectile. Small arms cartridge Means a cartridge that is designed to be used in small arms, has a calibre of no more than 19.1 mm (.75 calibre), is fitted with centre or rim fire priming and contains a propelling charge, with or without a solid projectile. It includes a shotgun shell of any gauge. Blank cartridges are included in the definition of small arms cartridges. Smokeless powder Any propellant generally based on nitrocellulose. This includes propellants with a single-base (nitrocellulose ( NC ) alone), those with a double-base (such as NC /Nitro Glycerin ( NG )) and those with a triple-base (such as NC / NG /nitroguanidine.) Cast, pressed or made-up charges of smokeless powders are propelling charges. Temporary resident Means: (a) a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of: (i) studying at an educational institution (ii) employment for a period not exceeding 36 months (iii) performing preclearance activities on behalf of the Government of the United States (b) the spouse or any dependants of a person described in subparagraph (a)(i) or (ii) (c) the spouse or any dependant of a person described in subparagraph (a)(iii), if the spouse or dependant produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying the spouse or dependant to be the spouse or dependant of a person described in subparagraph (a)(iii) Trigger The part of the firearm mechanism that is moved manually to cause the firearm to discharge. Unattended vehicle Means that the vehicle is not under the direct and immediate supervision of a person who is 18 years of age or older and to whom a licence has been issued under the Firearms Act . Unloaded A firearm containing no ammunition, i.e. one in which any propellant powder, projectile or cartridge that is capable of being discharged from the firearm is not contained in the breech or firing-chamber nor in a cartridge magazine attached to or inserted into the firearm. Vehicle Any conveyance that is used for transportation by water, land or air. Visiting force Any of the armed forces of a designated state present in Canada in connection with official duties, and includes civilian personnel designated under section 4 of the Visiting Forces Act as a civilian component of a visiting force. Weapon Any thing used, designed to be used or intended for use in causing death or injury to any person, or to threaten or intimidate any person. Firearms are considered weapons, but not all weapons are firearms. Wheel-lock firearm A firearm, usually muzzle loading, discharged when a revolving spring-loaded steel wheel strikes a piece of iron pyrite, or flint, causing sparks that ignite the priming powder.",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Identification and classification\n2. Except as otherwise stated in this memorandum, all goods will be examined and classified in the condition found or at the time of importation/exportation .\nFirearms\n3. All firearms are deemed to be one of two types: \"unregulated\" or \"regulated\".\nAll firearms are classified as prohibited goods under tariff item 9898.00.00 unless an exemption to that tariff item applies (eg., a Possession and Acquisition Licence (PAL)).\n\"Unregulated \" firearms\n4. \"Unregulated\" firearms are those devices that, although falling within the definition of a firearm in Section 2 of the Criminal Code , are exempt from regulation under the Firearms Act and its regulations, as well as from certain other specified legislative provisions. \"Unregulated\" firearms do not fall under tariff item No. 9898.00.00, and are generally admissible into Canada. \"Unregulated\" firearms should not be classified in any of the non-restricted, restricted, or prohibited classes. The following types of firearms are deemed \"unregulated\":\n- (a) Antique firearms: The term \"antique firearm\" means: (i) any firearm manufactured before 1898 that was not designed to discharge rim-fire or centre-fire ammunition and that has not been redesigned to discharge such ammunition (ii) any firearm that is prescribed to be an antique firearm as listed in the Regulations Prescribing Antique Firearms\n- Note: Many vintage firearms are still considered regulated firearms despite their age. Care should be taken to ensure that a firearm is actually an \"antique firearm\" according to the definition in the Criminal Code of Canada when classifying it under heading 97.06 for antiques to ensure you meet all import requirements.\n- Note: Reproductions of percussion cap long guns and muzzle-loading black powder handguns made after 1898 are not considered antiques even if they are copies of an earlier antique model. Newer percussion cap long guns are classified as non-restricted firearms. Newer handguns, including matchlock, wheel lock and flintlock handguns made after 1898 are classified as restricted if their barrel length is over 105 mm (about 4 inches), or prohibited if their barrel length is 105 mm or less. (see above). If it is not possible to precisely determine whether a firearm is an antique firearm, consult the section entitled \"regulated\" firearms.\n- (b) Flare, blank, rivet and industrial guns – Any device that is designed exclusively for signalling, for notifying of distress, or for firing blank cartridges or for firing stud cartridges, explosive-driven rivets or other industrial projectiles, provided that the importer intends to use it only for the purpose for which it is designed\n- Note: Flare guns that have been designed using the frame or receiver of a real handgun, and may require registration as such. Contact the Canadian Firearms Program (CFP) for more information. Also, flare guns with chamber adaptors which permit the discharge of conventional ammunition may be considered firearms.\n- (c) Slaughter, tranquilizing and line-throwing guns: Any device that is designed exclusively for the slaughtering of domestic animals, the tranquilizing of animals, or the discharging of projectiles with lines attached to them, provided that the importer intends to use it only for the purpose for which it is designed\n- (d) Low muzzle velocity/energy guns: Any barrelled weapon that is not designed or adapted to discharge projectiles at a muzzle velocity exceeding 152.4 metres per second (mps) (500 feet per second [fps]) and at a muzzle energy exceeding 5.7 Joules, or to discharge projectiles that are designed or adapted to attain a velocity exceeding 152.4 mps (500 fps) and an energy exceeding 5.7 Joules. Both thresholds of 152.4 mps and 5.7 Joules must be exceeded for the firearm to be considered \"regulated\". This requirement exempts firearms that fire below the threshold velocity with a standard projectile, but exceed the threshold velocity when fired with a high-velocity projectile\n- Note: The term air gun is a colloquial term referring to BB or pellet guns. Such guns operate either as spring-powered , gas-powered , or electrically powered. If the muzzle velocity/energy of the air gun is less than 152.4 mps (500 fps) and 5.7 joules , with a .177 calibre projectile, but still able to cause serious bodily injury to a person, it may be considered an \"unregulated\" firearm. If an air gun has a velocity under 71.43 mps (235.71 fps) when firing a .177 calibre metal pellet (or the equivalent with different ammunition), it may qualify as a replica firearm. Airsoft guns and certain types of paintball guns may qualify as a replica firearms (refer to paragraph 51 of this memorandum).\n\"Regulated\" firearms\n5. \"Regulated\" firearms are strictly those firearms that are controlled for the purposes of certain provisions of the Criminal Code and the Firearms Act . All \"regulated\" firearms belong to one of three categories: 1) non-restricted , 2) restricted, or 3) prohibited. Each one of the categories has different admissibility requirements.\n6. When identifying what category a firearm belongs to, the Firearms Reference Table ( FRT ) will be used as a reference tool.\nProhibited firearms\n7. Prohibited firearms include:\n- (a) handguns that: (i) have a barrel equal to or less than 105 mm (approximately 4.1 inches) in length (ii) are designed or adapted to discharge a 25 or 32 calibre cartridge, unless these handguns are listed in the Regulations Prescribing Exclusions From Certain Definitions of the Criminal Code (International Sporting Competition Handguns) , and are for use in international sporting competitions governed by the rules of the International Shooting Sport Federation\n- (b) firearms adapted from rifles or shotguns, whether by sawing, cutting, or any other alteration, and that as adapted are: (i) less than 660 mm (approximately 25.74 inches) in length (ii) 660 mm (approximately 25.74 inches) or more in length but have a barrel less than 457 mm (approximately 17.82 inches) in length\n- (c) automatic firearms, even if they have been altered to discharge only one projectile with each pull of the trigger\n- (d) any firearm that is prescribed to be a prohibited firearm as listed in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\n- Note: The duplicate \"(e)\" in the bullets below is an accurate representation of the text found in the current draft of the Criminal Code of Canada.\n- (e) any unlawfully manufactured firearm regardless of the means or method of manufacture\n- (e) a firearm that is not a handgun and that: discharges centre-fire ammunition in a semi-automatic manner was originally designed with a detachable cartridge magazine with a capacity of six cartridges or more is designed and manufactured on or after the day on which this paragraph comes into force\n- Note: this provision (e) requires that all 3 of these criteria be met in order for a firearm to meet the definition of prohibited firearm\n- Note: (b) (i), (ii) Length means total length of firearm including the barrel.\n8. The government of Canada has amended the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted to prescribe certain firearms as prohibited firearms and certain devices as prohibited. Following the amendment, many firearms that were once classified as non-restricted or restricted are now re-classified as prohibited firearms.\n9. Firearms prescribed to be prohibited are listed at Part 1 of the schedule to the prohibited firearms regulations. In addition, firearms with one or more of the following physical characteristics are prescribed to be prohibited:\n- Firearms with a bore 20mm or greater (e.g., grenade launchers)\n- Firearms capable of discharging a projectile with a muzzle energy greater than 10,000 Joules (e.g. .50 BMG caliber firearms)\nNote: In accordance with guidance provided by the RCMP 's CFP , the nominal (i.e., standard) bore diameter measurements for 10 gauge and 12 gauge shotguns are below the 20mm threshold (19.69mm for 10ga, 18.42mm for 12ga) and, therefore, are not subject to the Government of Canada's new restrictions on firearms. Please be advised that some shotguns that are found to be a variant of the prohibited firearms may themselves be considered prohibited firearms.\n10. The Regulations also prescribe the upper receivers of M16, AR-10 , AR-15 and M4 pattern firearms to be prohibited devices.\nRestricted firearms\n11. Restricted firearms are:\n- (a) handguns that are not prohibited firearms\n- (b) firearms that are semi-automatic, centre-fire , have a barrel less than 470 mm long (approximately 18.33 inches), and are not prohibited firearms\n- (c) firearms that are designed or adapted to be fired when reduced to a length of less than 660 mm (approximately 25.74 inches) by folding, telescoping, or otherwise\n- (d) any firearm that is prescribed to be a restricted firearm as listed in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\nNon-restricted firearms\n12. Non-restricted firearms are \"regulated\" firearms that are neither classified as prohibited nor restricted firearms. Generally, they include most hunting rifles and shotguns that have not been modified to the extent that they would become prohibited or restricted firearms.\nDeactivated firearms\n13. A deactivated firearm is a device that was originally manufactured as a firearm, but has since been rendered permanently and irreversibly inoperable by the removal of parts, and by the addition of pins and welds, so that the firearm can no longer chamber or fire ammunition. However, some deactivated firearms may still contain functional parts (e.g., functional bolt, barrel). If so, such parts in themselves will be regulated as per the Criminal Code and the Customs Tariff .\n14. A deactivated firearm is not subject to the registration provisions of the Firearms Act . However, a firearm that has been deactivated outside of Canada will be deemed a \"regulated\" firearm and will therefore require all the appropriate documentation for importation for that class of firearm until the Registrar of Firearms confirms the deactivation.\n15. A deactivated firearm is never a replica firearm.\n16. A \"disabled firearm,\" where the firing or some other mechanism is altered so that the firearm cannot discharge ammunition, is still legally considered a firearm and thus, all rules and regulations pertaining to active firearms (i.e., licensing and registration) will be applicable.\nFirearm parts\n17. With the passing of Bill C-21, there are now five types of firearms parts:\n- (a) the frame or receiver of a firearm. Any frame or receiver of a firearm is considered to be a firearm in its own right (not a firearm part)\n- (b) components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms. Parts that are designed to be used, or can be used on firearms that are not automatic, belong to the fifth type (see below)\n- (c) \"firearm parts\" defined under subsection 84(1) of the CCC include barrels for firearms or slides for handguns, and any other prescribed part, except when these are parts for firearms that are deemed not to be firearms under subsection 84(3) of the Criminal Code of Canada. Firearm parts (barrels for firearms and slides for handguns) may be imported by an individual only if, at the time of importation, the individual holds a valid licence and produces that licence to a customs officer\n- (d) parts that are considered to be prohibited devices pursuant to subsection 84(1) of the Criminal Code of Canada, such as certain short handgun barrels, cartridge magazines that exceed specified capacity limits, and suppressors, or that are prescribed to be prohibited devices, such as upper receivers for AR15, AR10, M-16 and M-4 pattern firearms and their variants (see Prohibited Devices below)\n- (e) all other firearm parts that do not belong to the other four types. (Note that these are not subject to the Criminal Code or to regulation under the Firearms Act , but may be controlled for import under the Import Control List , and/or for export under the Export Control List\nWeapons\nProhibited weapons\n18. In order for a good to be classified as a prohibited weapon, it must fall within the Criminal Code of Canada definition of \"prohibited weapon\". Only those weapons may be classified under TI 9898.00.00.\n19. Not all weapons are necessarily prohibited. Any weapon that is not specifically prohibited by law will generally be admissible. If a weapon does not meet one or more of the definitions contained in the list of prohibited weapons, please consult the \"Other weapons\" section below.\n20. The definition of prohibited weapon is laid out explicitly in the Criminal Code of Canada subsection 84(1):\n- (a) a knife that has a blade that opens automatically by gravity or centrifugal force or by hand pressure applied to a button, spring, or other device in or attached to the handle of the knife\n- (b) any weapon, other than a firearm, that is prescribed to be a prohibited weapon\nWeapons prescribed as prohibited are listed in Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\n\"Paragraph (a)\" weapons\n21. Weapons that fall under paragraph (a) include the following:\n- (a) Automatic knife : An automatic knife is one that houses a blade that will open automatically by applying hand pressure to a button, spring, lever, or other device, in or attached to the handle of the knife, including knives that have a button, spring, lever, or other device, located in the spine of the handle and attached to the inner part of the blade\n- Note: Knives that have a \"thumb stud\" attached to the blade of the knife, that is independent of the handle (not protruding from the handle in the closed or folded position), and that open automatically by applying pressure to the thumb stud, do not generally meet the above definition of a prohibited weapon, and as such do not generally fall under TI 9898.00.00. However, if such a knife is found to also open by gravity or by the application of centrifugal force (as per (b) centrifugal knife below) alone, it may still be considered to be prohibited.\n- (b) Centrifugal knife (folding knife, butterfly knife, balisong knife) : A centrifugal knife is one that has a blade that opens automatically by centrifugal force when the blade is released from the handle into the fully ejected and locked position with a simple and brisk outwardly flick of the wrist; and it includes knives that require some preliminary or simultaneous minimal manipulation of either a flipper, thumb stud or other non-edged parts of the blade\n- Centrifugal force may be defined as a force, arising from the body's inertia, which appears to act on a body moving in a circular path and is directed away from the centre around which the body is moving. That is, centrifugal force is established when the blade of the knife may be opened with a flick of the wrist\n- Note: That extra manipulation and a requirement for some skill to release the blade does not prevent a knife from being a prohibited weapon. For example balisong or butterfly knife which is a form of centrifugal knife with two handles that counter-rotate around the blade such that, when closed, the blade is concealed within grooves in the handles\n- (c) Gravity knife : A gravity knife is a knife which may be opened automatically by force of gravity. The knife may be additionally controlled by a lever or button, but typically, applying pressure to such a device and pointing the knife downward will result in the knife's blade releasing and locking into place\n\"Paragraph (b)\" weapons\n22. The following weapons are prescribed under paragraph (b) [i.e., Criminal Code of Canada, subsection 84(1)(b)] to be prohibited as per Part 3 of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\nDevice with incapacitating gas\n23. This category includes any device designed for the purpose of injuring, immobilizing or otherwise incapacitating any person by the discharge of:\n- (a) Tear gas : Tear gas is a non-specific term for any chemical that is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system. Common tear gases include CS (chlorobenzalmalononitrile), CN (chloroacetophenone), and CR (dibenzoxazepine)\n- (b) Mace : Mace is the brand name of the product manufactured by Mace Security International. Many other companies manufacture similar products under different brand names. Mace and similar products are a particular type of irritating gas in the form of an aerosol dispenser that is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system, sometimes causing temporary blindness. It is typically sold and marketed as a self-defence device\n- (c) Any other spray designed to be used against humans (e.g., \"pepper spray\") : These are chemical agents, often packaged in the form of aerosol sprays, made with the active ingredient capsaicin. Pepper spray is also known as OC (oleoresin capsicum) spray or OC gas. It is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system, sometimes causing temporary blindness. In addition, some devices labelled as \"pepper spray\" may also contain Mace and/or tear gas\n- Exception: Aerosol or similar dispensers that contain substances capable of repelling or subduing animals (e.g., dog or bear repellent) are not considered prohibited weapons if: (i) The label of the container indicates specifically that it is for use against animals only (ii) The provisions of the Pest Control Products Act are met Note: In order for a device or dispenser to be considered to meet the above criteria, it must be apparent that the device was designed exclusively for the control or use against animals. The manufacturer's label and specifications will be deemed as the design of the product. The misuse of these or any other similar device may nonetheless be punishable under other laws. Please note that there is no minimum quantity or capacity requirements (in terms of grams or milliliters) in making the determination with respect to animal repellents\n- (d) Device with incapacitating liquid/spray/powder : This category includes \"any device designed to be used for the purpose of injuring, immobilizing or otherwise incapacitating any person by the discharge of any liquid, spray, powder or other substance that is capable of injuring, immobilizing or otherwise incapacitating any person\". (Example: pepper spray projectiles or the like is considered to meet this definition)\nNunchaku sticks (a.k.a. Liang Ji Gun/Ee Cheol Bong/Nisetsuken)\n24. Any instrument or device commonly known as \"nunchaku\" being hard non flexible sticks, clubs, pipes, or rods linked by a length or lengths of rope, cord, wire or chain, and any similar instrument or device. The definition of \"nunchaku\" also includes Sanjiegun (or three-section-staff ) or any other similar device. On the other hand, \"training nunchakus\" (these are nunchakus that are light, flexible and covered in foam or any other soft material or fabric) are not considered prohibited weapons.\nShuriken/Shaken (throwing stars)\n25. Any instrument or device commonly known as \"shuriken\", being a hard non-flexible plate having three or more radiating points with one or more sharp edges in the shape of a polygon, trefoil, cross, star, diamond or other geometrical shape, and any similar instrument or device.\nManrikigusari/Kusari (fighting chain)\n26. These are defined as any instrument or device commonly known as \"manrikigusari\" or \"kusari\", being hexagonal or other geometrically shaped hard weights or hand grips linked by a length or lengths of rope, cord, wire or chain, and any similar instrument or device.\nBladed finger ring\n27. Any finger ring that has one or more blades or sharp protrusions and that are capable of being projected from the surface of the ring.\nMany rings may include decorative bumps or edges in their design. It is important to distinguish these from blades or spikes that are clearly designed and intended to function as weapons.\nNote: Some ring weapons that do not meet the definition of bladed finger ring may still be prohibited if they meet the definition of push dagger (para. 31) or brass knuckle (para. 43).\nDevice with incapacitating electric charge\n28. This category includes any device that is designed to be capable of injuring, immobilizing or incapacitating a person or an animal by discharging an electrical charge produced by means of the amplification or accumulation of the electrical current generated by a battery, where the device is designed or altered so that the electrical charge may be discharged when the device is of a length of less than 480 mm, and any similar device. Examples of these are stun guns, stun flashlights, zap canes, stun batons or other types of electric-shock devices.\nNote: Some devices greater than 480mm in length may be considered prohibited as \"similar devices\".\nNote: An item capable of discharging a dart or other object carrying an electrical current or substance, including the firearm of the design commonly known as the Taser Public Defender and any variant or modified version of it, may meet the definition of a prohibited firearm.\nCross-bows\n29. A cross-bow is a device with a bow and a bowstring mounted on a stock that is designed to propel an arrow, bolt, quarrel, or any similar projectile on a trajectory guided by a barrel or groove and that is capable of causing serious bodily injury or death to a person. The following types of cross-bows are considered to be prohibited weapons:\n- (a) cross-bow for one-handed use : designed or altered to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired by the action of both hands\n- (b) cross-bow 500mm or shorter : having a length not exceeding 500 mm including the stirrup\n\"Constant Companion\" (belt buckle knife)\n30. The device known as the \"Constant Companion\", being a belt containing a blade capable of being withdrawn from the belt, with the buckle of the belt forming a handle for the blade, and any similar device.\nPush-dagger\n31. Any knife commonly known as a \"push dagger\" that is designed in such a fashion that the handle is placed perpendicular to the main cutting edge of the blade (or blades) and any other similar device other than the indigenous \"ulu\" knife. Some decorative or fantasy knives such as the \" Kit Rae Fang of Baelin \" knives may be considered push-daggers .\nDevice shorter than 30 cm with concealed knife blade (e.g., knife comb)\n32. Any device having a length of less than 30 cm and resembling an innocuous object but designed to conceal a knife or blade, including, but not limited to, the device commonly known as the \"knife comb\", being a comb with the handle of the comb forming a handle for the knife, and any similar device. An innocuous object, for the purposes of TI 9898.00.00, is defined as an item that a reasonable person would usually perceive to be harmless, and thus would be surprised to find a weapon or sharp blade concealed within it. In addition to the \"knife-comb\" , other examples of weapons concealed in innocuous objects include penknives, lipstick knives and certain types of necklace knives. Knives contained in credit card-sized cases clearly resembling real credit cards and designed as weapons will also be considered prohibited weapons.\n33. The following generally do not meet the definition of a prohibited weapon, and thus do not fall under TI 9898.00.00 (therefore, are admissible). The misuse of these weapons may nonetheless be punishable under other laws:\n- (a) Sword canes/umbrella daggers more than 30 cm in length : These are swords contained in canes, frequently where the handle of the cane also serves as a handle for the sword which is sheathed inside the cane's/umbrella's shaft\n- (b) Multi-tools/card tools : These are typically credit card-sized plastic cases that contain a number of small functional items such as scissors, a compass, tweezers, etc. These tools will almost always include a small blade or knife that is concealed by the plastic case. They are not designed as weapons but as functional tools\nSpiked wristband\n34. A spiked wristband is a wristband to which a spike or blade is affixed, and any similar device. There are a number of variations on spiked wristbands. In order for a wristband to fall under the prohibited weapon definition, it must first be established that the wristband is in fact a weapon.\n35. Wristbands made from a sturdy or thick material with sharp spikes protruding from the band are considered prohibited weapons.\n36. The following goods generally do not meet the definition of a prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) wristbands made of a weak material may not be effective as weapons\n- (b) wristbands with dull 'studs' may not be effective as weapons\n- (c) spiked necklaces, ankle bracelets, belts, boots, spiked gloves and gauntlets or any other item of jewellery or clothing to which spikes are affixed\nBlowgun (Yaqua blowgun)\n37. The device commonly known as a \"Yaqua Blowgun\", being a tube or pipe designed for the purpose of shooting arrows or darts by the breath, and any similar device. Blowguns are hollow tubes typically made of wood or plastic with an opening at each end. Darts or arrows are placed in one end, and forced out the other end using the force of the operator's breath. The darts used may be made of metal, plastic or wood, and can occasionally be made with poison tips.\nKiyoga Baton/Steel Cobra\n38. The device commonly known as a \"Kiyoga Baton\" or \"Steel Cobra\" and any similar device consisting of a manually triggered telescoping spring loaded steel whip terminated in a heavy calibre striking tip.\n39. There are two main types of prohibited telescoping/ expandable batons: spring batons and spring-loaded rigid batons.\n40. A spring baton consists of a solid handle, one or more coiled spring body sections, and a solid striking tip or ball at the end furthest from the handle. It is flexible at one or more points and is extended by centrifugal force.\n41. A spring-loaded rigid baton consists of a solid handle, one or more solid body sections, and a solid striking tip or ball at the end furthest from the handle. This type of baton has a button or other trigger that releases a spring, which in turn extends the baton automatically. The baton is rigid when extended.\nException: The following goods generally do not meet the definition of prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) Centrifugal rigid batons : A baton consisting of a solid handle, one or more solid body sections, and a solid striking tip or ball at the end furthest from the handle. This type of baton usually has no spring or other automatic mechanism, and is deployed through centrifugal force only. It is rigid when extended\n- (b) Collapsible batons (telescopic batons, police-style batons): Batons consisting of sections of different diameter metal or other tubing that nestle inside one another when closed, and through a flick of the wrist extend outwards into a baton, with each section lodging securely inside the adjoining one; no spring is found in the instrument or device\n- (c) Slapjack/blackjack/slappers : A sealed pouch (sometimes leather), beavertail or hourglass shaped, containing weights (e.g., lead)\nMorning star\n42. The device commonly known as a \"Morning Star\" and any similar device consisting of one or more balls of metal or other heavy material studded with spikes and connected to a handle by a length of chain, rope or other flexible material.\nBrass knuckles\n43. The device known as brass knuckles and any similar device consisting of a band of metal with one or more finger holes designed to fit over the fingers of the hand. Generally, the outer edges of the brass knuckle will be undulated in order to deliver the kinetic force of a punch through a smaller and harder contact area. Brass knuckles can be made of any type of metal . Typically, but not exclusively, brass knuckles are made with four finger holes, though there are many variations. An example of such a variation would be \"half knuckles\", that is, a band of metal with only two finger holes.\n44. Brass knuckles can be combined with other weapons such as knives. These \"brass knuckles knives\" consist of two parts: a knife blade, and brass knuckles integrated into the handle. The blade part does not generally possess characteristics that would make it fall under the definition of prohibited weapon. Rather, it is the brass knuckles handle that will usually determine the knife's classification as a prohibited weapon. In order for the knife to be prohibited, the brass knuckles part of the knife must meet the definition of \"brass knuckles\" in the regulations. Therefore, to classify a \"brass knuckles knife\" as prohibited:\n- (a) the handle must be a weapon\n- (b) that weapon must meet the definition of brass knuckles. It is not sufficient for the blade portion of the knife to be designed as a weapon\nException: The following goods generally do not meet the definition of prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) plastic knuckles do not fall within the definition of \"brass knuckle\"\n- (b) D-guard knives (knives with a hand-guard in the form of a \"D\")\nRestricted weapons\n45. A restricted weapon is any weapon, other than a firearm, that is prescribed to be a restricted weapon. Currently, there are no devices that are prescribed in regulations to be restricted weapons.\nProhibited devices\nGeneral\n46. A prohibited device is:\n- (a) any component or part of a weapon, or any accessory for use with a weapon that is prescribed to be a prohibited device: any device designed for the purpose of discharging cartridges in rapid succession, (e.g., bump stocks) the upper receivers of M16, AR-10, AR-15 and M4 pattern firearms any rifle, shotgun or carbine any stock of the type known as the \"bull pup\" design\n- (b) a handgun barrel that is equal to or less than 105 mm (approximately 4.1 inches) in length, but does not include any such handgun barrel that is prescribed where the handgun barrel is used in international sporting competitions governed by the rules of the International Shooting Sport Federation\n- (c) a device or contrivance designed or intended to muffle or stop the sound or report of a firearm, such as silencers (please note that some silencers attached to airsoft guns may also be deemed prohibited devices if they can be used in real firearms)\n- (d) large-capacity cartridge magazines prescribed by regulation\n- (e) a replica firearm\nNote: The RCMP has determined that devices with certain characteristics being imported as \"solvent traps\" or \"fuel filters\" are considered firearm silencers/suppressors. These are prohibited from entering into Canada as per paragraph 46(c) above. Refer to the RCMP bulletin on Solvent Traps for further information.\nReplica firearms\n47. \"Replica firearm\" is defined as any device that is designed or intended to exactly resemble, or to resemble with near precision, a firearm, that is designed or adapted to discharge a shot, bullet or other projectile at a muzzle velocity exceeding 152.4m per second and at a muzzle energy exceeding 5.7 Joules (i.e. regulated firearm), and that itself is not a firearm, but does not include any such device that is designed or intended to exactly resemble, or to resemble with near precision, an antique firearm.\n48. For a device to be a replica firearm it must meet all three requirements:\n- (a) it cannot be a firearm, meaning it is not capable of discharging a projectile with sufficient energy to cause serious bodily injury or death to a person. If the device is a firearm, then by definition it cannot be a replica firearm (and vice versa)\n- (b) it must resemble exactly, or with near precision, a real existing firearm of an identifiable make and model that is or would be classified as non-restricted, restricted, or prohibited. With respect to visual examination, note that the maximum observing distance is one at which the equivalent make and model of the firearm can be identified. This distance will vary from one firearm make to the next. For example: A Luger pistol has a very distinctive silhouette as compared to other makes and is therefore more readily identified from further away. The examination of the object is something more than casual, but less than detailed. The device does not need to be so close that markings are identifiable\n- (c) it cannot be designed or intended to exactly resemble, or to resemble with near precision, an antique firearm (Refer to paragraph 4(a) of this memorandum)\n49. In addition, there are other material considerations that must be considered when examining a device suspected of being a replica firearm. Amongst them:\n- (a) scale and size\n- (b) shape (whether all major parts from the original firearm are reproduced – even if they do not move)\n50. The following are additional inferences that could be made to suggest a device to be considered a replica firearm. They are not in themselves necessary considerations for a replica firearm determination:\n- (a) weight (whether it does feel realistic in weight or whether it is considered \"too light\")\n- (b) fabrication materials (whether it is fabricated in metal, plastic or any other type of casting). For example: some handguns (e.g., GLOCK pistols) are polymer-framed and/or use other non-metallic composites\n- (c) whether the parts move or are in a \"functioning state\" (e.g., slides moving back and forth, cylinder rotating in a model revolver)\n- (d) colour (e.g., orange tip, pink or blue colours, translucency). Regulated firearms can come in designer colours and/or with painted tips and may even be partially or completely translucent\n51. The following are examples of devices that may be considered replica firearms (however, each device must always be assessed on a case-by-case basis and taking into account all the above-mentioned criteria):\n- (a) Toy guns and starter pistols (blank guns) do not generally qualify as firearms. However, some toy or model guns and starter pistols may be designed with very realistic mechanisms or appearances (e.g., colour, size, scale, translucency) and resembling a regulated make and model of a firearm. In such cases, they may be considered replica firearms even if they are made of plastic, die cast zinc, or other material\n- (b) Airsoft guns and certain types of paintball guns or markers may qualify as a replica firearm, if the muzzle velocity and muzzle energy of the projectile are below the threshold necessary to cause serious bodily harm, and their external features are clearly designed to resemble a specific and readily identifiable make and model of a regulated firearm. For example, to be considered a firearm, within the meaning of section 2 of the CCC , an airsoft gun, firing a .20g 6mm plastic pellet, must have a muzzle velocity in excess of 111.6 meters per second (366 feet per second)\n- Note: In order to determine the velocity of a fully assembled airsoft, the CBSA will only accept manufacturer specifications printed in the instruction manual and/or packaging, or documents provided by the manufacturer stating the airsoft muzzle velocity has been permanently changed from that indicated on the packaging. Additionally, when an airsoft replicates a real firearm and a range in muzzle velocity is provided, which crosses over two classifications, the CBSA will use the highest number quoted by the manufacturer to determine its classification. In other words, when a manufacturer provides a range in fps, such as 350 fps – 390 fps, the item will be classified using 390 fps. In this case it would qualify as a firearm and therefore be admissible, as it falls within the unregulated category. A disassembled airsoft gun (or just a frame or receiver) that is imported without manufacturer specifications is considered to have a muzzle velocity of 0 fps and may therefore be deemed a replica firearm if it resembles the receiver of a regulated firearm.\n- Exception: The following goods generally do not meet the definition of prohibited device, and thus do not fall under TI 9898.00.00 although their misuse may nonetheless be punishable under other laws: (i) an air gun or BB /pellet gun that resembles a real make and model of a firearm may not be a replica firearm if it is an \"unregulated\" firearm (Refer to \"Unregulated\" firearms) (ii) a disabled or deactivated firearm is not a replica firearm as it was originally intended to be a firearm, and not simply to resemble one\n52. With the exception of replica frames and receivers, most parts intended for replica firearms will generally be admissible, subject to other customs requirements such as payment of duties and taxes.\nMagazines\n53. A magazine is a device or container from which ammunition may be fed into the firing chamber of a firearm. This can be an internal or external component of the firearm. For CBSA purposes, any box, body or case of a disassembled magazine will be deemed a magazine, even if at the time of examination it does not contain a follower, spring or floor plate.\nNote: In accordance with the Firearms Act section 37, cartridge magazines (other than prohibited) may be imported by an individual only if, at the time of importation, the individual holds a valid licence and produces that licence to a customs officer. Non-residents who do not have a PAL will need to complete an NRFD .\n54. Section 84(1) of the Criminal Code states that certain cartridge magazines are prescribed by regulations to be prohibited devices. For a detailed list of cartridge magazines that are prescribed to be prohibited devices, see Part 4, Section 3, subsection (1) of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\n55. Cartridge magazines are generally limited to five rounds for centre-fire automatic or semi-automatic rifles or shotguns and ten rounds for semi-automatic handguns with certain exemptions for rare and valuable magazines. Additional information can be found in Maximum Permitted Magazine Capacity from the CFP website.\nAlteration or modification of a magazine\n56. A prescribed cartridge magazine that has been altered or re-manufactured so that it is not capable of containing more than five or ten cartridges, as the case may be, of the type for which it was originally designed is not a prohibited device as prescribed by that provision if the modification to the magazine cannot be easily removed and the magazine cannot be easily further altered so that it is capable of containing more than five or ten cartridges, as the case may be.\n57. For the purposes of the above, altering or re-manufacturing a cartridge magazine includes:\n- (a) the indentation of its casing by forging, casting, swaging or impressing\n- (b) in the case of a cartridge magazine with a steel or aluminum casing, the insertion and attachment of a plug, sleeve, rod, pin, flange or similar device, made of steel or aluminum, as the case may be, or of a similar material, to the inner surface of its casing by welding, brazing or any other similar method\n- (c) in the case of a cartridge magazine with a casing made of a material other than steel or aluminum, the attachment of a plug, sleeve, rod, pin, flange or similar device, made of steel or of a material similar to that of the magazine casing, to the inner surface of its casing by welding, brazing or any other similar method or by applying a permanent adhesive substance, such as cement, epoxy or other glue\n58. This is not necessarily an all-exhaustive list and therefore not the only acceptable methods of converting magazines to five or fewer shots capacity for rifles/shotguns or ten or less for handguns.\nInsertion of a rivet\n59. The permanent installation of a rivet (which is considered to be sufficiently permanent if it requires a tool to remove) through the casing of the magazine to prevent the magazine follower from moving past the rivet, and therefore not permitting the insertion of more than five/ten rounds of ammunition into the magazine is considered an acceptable form of modification. If properly tooled and/or modified in a workmanlike manner, the insertion of a \"pop\" rivet can be an acceptable way of limiting an otherwise overcapacity magazine. A proper rivet is similar to a \"pin\" to satisfy the requirements of Part 4, Section 5 of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted concerning the limits of magazine size, and therefore will be accepted for CBSA purposes.\n60. In order for the rivet to be acceptable, it should generally:\n- (a) be substantial in nature and of substantial strength, it would require the use of a tool to remove it and not be removable by hand\n- (b) fit tightly and not be loose\n- (c) securely block the follower from going down and actually limit the magazine to legal capacity\n- (d) not be readily removable (i.e., does not fall out when the magazine is handled or operated repeatedly)\n61. All additions or modifications to the magazine must be completed prior to its importation into Canada.\nAmmunition\nGeneral\n62. Individuals may not import prohibited ammunition. A firearms licence is required for the importation by an individual of ammunition that is not prohibited ammunition. Non-residents who do not have a PAL will need to complete an NRFD to import ammunition other than prohibited ammunition.\nNote: The following information regarding ammunition has been compiled for ease of reference. Please refer to Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations for more information .\n63. Ammunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell. The importation of certain types of ammunition is prohibited (Refer to \"Prohibited Ammunition\" below).\n64. Restrictions on the importation of hollow point handgun ammunition no longer apply. Hollow point ammunition for all types of firearms is now admissible.\nProhibited ammunition\n65. Prohibited ammunition refers to any ammunition, round, cartridge, or projectile of any kind, that is prescribed to be prohibited in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\nCurrently, there are four types of prohibited ammunition:\n- (a) any cartridge that is capable of being discharged from a commonly available semi-automatic handgun or revolver and that is manufactured or assembled with a projectile that is designed, manufactured, or altered so as to be capable of penetrating body armour , including KTW , THV and 5.7 x 28 mm P-90 cartridges (the latter applies only to Military SS .90 and SS .190 types of cartridges)\n- (b) any projectile that is designed, manufactured, or altered to ignite on impact , where the projectile is designed for use in or in conjunction with a cartridge and does not exceed 15 mm in diameter\n- (c) any projectile that is designed, manufactured, or altered to explode on impact , where the projectile is designed for use in or in conjunction with a cartridge and does not exceed 15 mm in diameter\n- (d) any cartridge that is capable of being discharged from a shotgun and that contains projectiles known as \" fléchettes \" or any similar projectiles. Fléchettes are small, fin-stabilized darts or arrows\n66. Any other projectile for ammunition that does not meet the prohibition criteria of paragraphs (b) and (c) above does not require an import permit from GAC .\nNote: Other provisions of the Explosives Act may regulate any other type of ammunition not listed above. Please refer to Memorandum D19-6-1 : Import, Export and in Transit Requirements of the Explosives Act and Regulations .\nOther military goods\n67. Other military goods include both goods specifically designed or subsequently modified for military use, such as large calibre armaments, grenade and rocket launchers, high explosive engines or any other war machine. Military goods are listed in the \" Import Control List \" and the \" Export Control List \" under the EIPA .\nImport and export procedures\nImportation\n68. In accordance with Bill C-21, an import permit issued by Global Affairs Canada (GAC) is required for the importation of newly acquired restricted handguns. The importation of other types of non-restricted and restricted firearms is currently exempt from the import permit requirements under the EIPA .\n69. In order to bring a firearm into Canada, the foreign country from where the firearm is being exported may require an International Import Certificate ( IIC ) from GAC . An IIC is an end-use document that formally recognizes that the Government of Canada is aware of, and has no immediate objections to, the proposed import of specific goods to Canada by the stated importer, for the stated end-use and end-user . The IIC is issued to Canadian applicants, who in turn provide a copy to their foreign supplier(s), who use the IIC to obtain a foreign export permit.\n70. Both residents and non-residents must be at least 18 years old to import any firearm. Holders of a Minor's Licence cannot import firearms by themselves.\n71. All importations must conform to the safe transportation requirements, please see the section on transportation below for more information.\n72. Licences, permits and authorizations, must be in their original form. Reproductions and/or photocopies of these documents will not be accepted. The only exception is in the case of registration certificates, where a copy is acceptable.\n73. Please note that foreign \"concealed carry authorization and/or permits\" do not permit their holders to carry concealed firearms or weapons into or through Canada.\n74. Appendix B contains a simplified table of import document requirements for all types of importers included below.\nImportation of firearms\n75. Licensing and ATT\n- The ATT is a condition of a PAL for certain situations, notably transportation of restricted firearms and/or prohibited firearms to a port of entry/exit, for the purpose of importation and exportation (residents only)\n- A paper ATT will be required at the time of importation, for restricted and prohibited firearms, moving to and from a Canadian port of entry for individuals who hold a valid firearms licence\n- Non-residents must provide a paper ATT to import restricted firearms\n76. Those residents who arrive in Canada that have not acquired a PAL who are attempting to import a newly acquired firearm do not have the option of having the firearm held by CBSA . No 14 day holding period will be granted. The importer may choose to abandon the goods to the Crown, or to export the firearm.\nNon-restricted firearms\nPersonal importations by residents - re-importation of firearms\n77. Residents may re-import non-restricted firearms into Canada or may move them in transit through Canada if they present a valid PAL authorizing possession of that class of firearm.\nNote: A BSF407 Identification of Articles for Temporary Exportation form listing the firearm is recommended to show that it has not been purchased outside of Canada. The BSF407 form may also be used for firearms that were purchased outside of Canada and previously imported into Canada.\nPersonal importation by residents of newly acquired firearms\n78. Residents may import newly acquired non-restricted firearms into Canada or may move them in transit through Canada if they present a valid PAL authorizing the possession of a non-restricted firearm.\n79. It is not necessary for Canadian residents to demonstrate a valid purpose in order to import a non-restricted firearm.\nNote: Quebec Residents: For information purposes only: The Firearms Registration Act came into force on January 29, 2018 in the province of Quebec. All Quebec residents who own non-restricted firearms must register these firearms. The owners of non-restricted firearms are responsible for registering such firearms with the Service d'immatriculation des armes à feu ( SIAF ) du Québec, even if the firearms were already registered in the former Canadian Firearms Registry . The CBSA will not require presentation of Quebec non-restricted registration certificates upon entry into Canada.\nPersonal importations by settlers, temporary or former residents\n80. Settlers, temporary or former residents may import non-restricted firearms as part of their effects if they present a valid PAL authorizing possession of that class of firearm.\n81. If the settler, temporary or former resident does not have a licence for the non-restricted firearm, they may:\n- (a) complete a NRFD / RCMP 5589 and, if applicable, a Non-resident Firearm Declaration Continuation Sheet ( RCMP 5590)\n- (b) pay the confirmation fee\n- (c) have the form confirmed by the border services officer. The form will be valid for 60 days and allow the individual time to apply for a licence\nPersonal importations by non-residents\n82. Unlike Canadian residents, non-residents importing non-restricted firearms will always need to have a valid purpose for importing. Valid purposes can include (but are not limited to) the following:\n- (a) hunting during the applicable hunting season\n- (b) use in competitions\n- (c) repair\n- (d) in transit movement (i.e., moving in the most direct route possible from point A to point B, through Canada)\n- (e) protection against wildlife in remote areas\n83. A Border Services Officer must be satisfied that the circumstances warrant the firearm being imported. Non-residents who are proceeding to a Canadian national park should be advised that many national parks do not allow firearms . In addition, non-residents under 18 years of age are not permitted to transfer their firearm to an adult to ensure its importation. Please note that only non-restricted firearms can be used for hunting purposes and protection against wildlife in remote areas. Use of firearms for personal protection or protection of property is not deemed a valid purpose to import firearms into Canada.\nNon-resident with a Canadian firearms licence\n84. Non-residents may import non-restricted firearms into Canada or may move them in transit through Canada if they:\n- (a) have a valid purpose for importing the firearms\n- (b) have a valid PAL authorizing possession of that class of firearm\nNon-resident without a Canadian firearms licence\n85. If the non-resident does not have a licence, they must:\n- (a) have a valid purpose for importing the firearm(s)\n- (b) complete a NRFD form RCMP 5589 and, if applicable, a Non-resident Firearm RCMP 5590\n- (c) pay the confirmation fee\n- (d) have the NRFD confirmed by the Border Services Officer\n86. Once confirmed, the NRFD acts as a temporary licence for the non-resident for the firearm(s) listed.\nNote: The confirmation fee is valid for 60 days from the date of payment and covers all firearms on the declaration. On any subsequent importation within the 60 day period of the same non-restricted firearm(s), the border services officer will match the firearm(s) to the original NRFD , but no additional fee is payable.\nNote: In certain situations, such as a trip cancellation, a non-resident may request a refund. NRFD refund requests must be mailed to the following address:\nCanadian Firearms Program Royal Canadian Mounted Police Headquarters 73 Leiken Dr. Ottawa, Ontario K1A 0R2\nTo be considered for approval, refund requests must include all of the following items:\n- (a) a legible copy (photocopies acceptable) of your NRFD Form RCMP 5589\n- (b) a legible copy of the general receipt that is issued when the NRFD is completed\n- (c) specific details to warrant the request\n- (d) if the original NRFD was paid with a credit card, a credit card number and expiry date relating to the original payment must be provided with the refund request\n- (e) the mailing address for the refund\nNote: Refunds are not processed by the CBSA .\nRestricted firearms\nPersonal importations by residents – re-importation of firearms\n87. Re-importation of firearms – Residents may re-import restricted firearms into Canada or may move them in transit through Canada if they present:\n- (a) a valid PAL authorizing possession of that class of firearm\n- (b) a valid registration certificate for the firearm\n- (c) a valid ATT\n88. If the resident does not present all of the documents listed above they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt while the resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nNote: A BSF407 Identification of Articles for Temporary Exportation form listing the firearm is not sufficient documentation for re-importation.\nPersonal importation by residents – newly acquired firearms\n89. Residents may import newly acquired restricted firearms into Canada or may move them in transit through Canada if they present:\n- (a) a valid PAL authorizing the possession of a restricted firearm\n- (b) a valid registration certificate for the firearm. The resident should arrange with the CFP to have the firearm registered prior to arriving at the CBSA port office\n- (c) a valid ATT\n- (d) a GAC import permit is required for newly acquired restricted handguns only\n90. If the resident does not have a registration certificate for the restricted firearm they wish to import, they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt while the resident satisfies the outstanding documentation requirements. The resident should be advised to complete an Application to Register Firearms (for Individuals) ( RCMP 5624, available on the CFP Web site) in order to receive a registration certificate. The resident may contact the CFP at 1-800-731-4000 for additional information. Residents must make bona fide efforts to obtain the missing documentation as quickly as possible. Storage charges may apply in such circumstances.\n91. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n92. Those residents who arrive in Canada without a PAL who are attempting to import a newly acquired firearm do not have the option of having the firearm held by CBSA . No 14 day holding period will be granted. The importer may choose to abandon the goods to the Crown, or to export the firearm.\n93. It is not necessary for Canadian residents to demonstrate a valid purpose in order to import a restricted firearm.\n94. Form B15, Casual Goods Accounting Document must show the PAL and provide a complete description of the firearm, including make, model, and serial number.\nPersonal importations by settlers, temporary or former residents\n95. Settlers, temporary or former residents may import restricted firearms as part of their effects if they present:\n- (a) a valid PAL authorizing possession of that class of firearm\n- (b) a valid registration certificate for the firearm\n- (c) a valid ATT\n96. If the settler, temporary or former resident does not have a licence, registration certificate or ATT for the restricted firearm(s), they may:\n- (a) obtain an ATT from the CFO of the province in which they present themselves or where they are to reside\n- (b) complete a NRFD / RCMP 5589 and, if applicable, a RCMP 5590\n- (c) pay the confirmation fee\n- (d) have the form confirmed for 60 days by the Border Services Officer\n97. If the settler, former or temporary resident arrives outside of CFP business hours (i.e., 9 am-5 pm Monday to Friday), the settler, former or temporary resident is to be advised to complete the NRFD and pay the confirmation fee. The CBSA may then hold the firearm for 14 days on a BSF241 form while the settler, former or temporary resident obtains an ATT . If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. The settler, former or temporary resident may contact the CFP at 1-800-731-4000 for additional information. Settlers, former or temporary residents must make bona fide efforts to obtain the ATT as quickly as possible. Storage and transportation charges may apply in such circumstances. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n98. Once the ATT has been obtained the firearm(s) may be shipped to the settler, former or temporary resident by using the most secure means of transmission offered by Canada Post that includes the requirement to obtain a signature on delivery, with the white copy of the confirmed NRFD and a copy of the ATT .\nPersonal importations by non-residents – Licensed\n99. Non-residents may import restricted firearms into Canada or may move them in transit through Canada if they have:\n- (a) a valid purpose for importing the firearms\n- (b) a valid PAL authorizing possession of that class of firearm\n- (c) a valid registration certificate for the firearm\n- (d) a valid ATT\n100. If the non-resident does not have all of the documentation listed above for the restricted firearm(s) they wish to import, they must:\n- (a) complete a NRFD / RCMP 5589 and, if applicable, a RCMP 5590\n- (b) pay the confirmation fee\n- (c) have the form confirmed by the border services officer for either: the length of the ATT ; or, 60 days, whichever is shorter\n- Once confirmed, in this case, the NRFD / RCMP 5589 acts as a temporary registration for the firearm(s) listed.\nNote: The confirmation fee is valid for 60 days from the date of payment and covers all firearms on the declaration. On any subsequent importation within the 60 day period of the same restricted firearm(s), the border services officer will match the firearm(s) to the original NRFD and check the validity of the ATT , but no additional fee is payable. If the non-resident does not have the ATT , CBSA may hold the firearm for 14 days while the non-resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Non-residents must make bona fide efforts to obtain the missing documentation as quickly as possible. Storage and transportation charges may apply. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nProhibited firearms\nPersonal importations by residents re-importation of firearms\n101. Residents and former residents are only permitted to import a prohibited firearm if it was previously exported on a temporary basis.\nThey must meet the following requirements:\n- (a) they properly exported the firearm(s) (i.e., presented a temporary export permit to the CBSA upon exportation)\n- (b) present a valid import permit from GAC for that firearm\n- (c) present a valid PAL authorizing possession of that class of firearm\n- (d) present a valid registration certificate for the firearm\n- (e) present a valid ATT\n102. If the resident does not meet all the requirements listed above they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt form while the resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Storage and transportation charges may apply. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nNote: A BSF407, Identification of Articles for Temporary Exportation form, listing the firearm, is not sufficient documentation for re-importation .\nPersonal importation by residents – newly acquired firearms\n103. Residents may not import newly acquired prohibited firearms into Canada or move them in transit through Canada.\nPersonal importations by non-residents\n104. Non-residents may not import prohibited firearms. This includes movements in transit through Canada.\nPersonal importations by settlers and temporary residents\n105. Settlers and temporary residents may not import prohibited firearms as part of their effects.\nPersonal importations by former residents\n106. Former residents may import prohibited firearms as part of their effects if they:\n- (a) have been in continuous legal ownership of the firearm(s) since they left Canada\n- (b) properly exported the firearm(s) (i.e., presented a temporary export permit from GAC to the CBSA upon exportation)\n- (c) present a valid PAL authorizing possession of that class of firearm\n- (d) present a valid registration certificate for the firearm\n- (e) present an import permit for the firearm(s)\n- (f) present a valid ATT from the CFO of the province in which they present themselves or where they are to reside\n107. If the former resident does not meet all the requirements listed above they have the option of either exporting or abandoning the firearm to the CBSA .\n\"Unregulated\" and deactivated firearms (including antique firearms)\n\"Unregulated\" firearms\n108. Residents, non-residents, businesses and public officers may all import \"unregulated\" firearms. No firearms licences, authorizations, permits or registration certificates are required. In the case of antique firearms, they must comply with safe transportation, handling and transportation requirements.\nDeactivated firearms\n109. In the case of a firearm that has been deactivated outside Canada, that firearm will be treated as an \"active firearm\" (one that is not deactivated) until it is in Canada and the Registrar of Firearms confirms the deactivation status. Thus, to import such a firearm, the importer will need a valid licence allowing the importer to import that class of firearm and they will need a registration certificate for the firearm, and in the case of a prohibited firearm, an import permit. Once the Registrar of Firearms has confirmed that the firearm modification meets Canadian deactivation standards, the firearm may be de-registered.\nFirearm Components\n110. For the importation of frames or receivers, the requirements are the same as for the importation of the firearm for which the frame/receiver was designed (see definitions of firearm and receiver). Border services officers will also ensure that the firearm components are not prohibited devices in themselves (see \"Prohibited Devices\").\nNote: Receiver blanks are considered to be regulated firearms if they are manufactured to become regulated firearm receivers. The requirements are the same as for the importation of the firearm for which the receiver blank was designed.\nNote: In accordance with the Firearms Act controlled firearm parts (barrels for firearms, slides for handguns and any other prescribed part) may be imported by an individual only if, at the time of importation, the importer holds a valid licence and produces that licence to a customs officer.\n111. The importation of parts for prohibited firearms is controlled by the EIPA . An import permit may be required for such goods. If a component or part is declared, but the correct authorizations, licences, or permits are not available, then the parts are prohibited from entering Canada. More information on the import permit requirements for prohibited firearms parts may be obtained by contacting GAC .\nPersonal importations by residents and former residents\n112. Residents may re-import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms and may import such parts newly acquired outside of Canada, as long the person presents:\n- (a) a valid PAL authorizing possession of that type of prohibited firearm for which the part is designed\n- (b) an import permit for the component(s) or part(s) and a temporary export permit issued by GAC\nPersonal importations by non-residents, settlers or temporary residents\n113. Non-residents, settlers or temporary residents may not import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms.\nOther modalities for importing firearms\nCommercial (and other types of) importations\nNon-restricted firearms\n114. Businesses may import non-restricted firearms if they have a valid FBL . The licence describes the activities the business may conduct regarding non-restricted firearms (e.g., importation, possession, sale, display, storage). A business might also need a carrier licence if it is engaged in the transportation of firearms and the FBL does not specify transportation of non-restricted firearms (Refer to \"Transportation\" section). Additional information on commercial importations can be found in the CBSA Memorandum D17-1-4: Release of Commercial Goods .\n115. Businesses not carrying on a business in Canada may ship non-restricted firearms in transit through Canada. In this case, no FBL is required.\nNote: Public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial government department may import non-restricted firearms, or move them in transit through Canada. Firearms licences, authorizations, permits or registration certificates are not required.\n116. FBLs are only issued to businesses that carry on business, and have a place of business, in Canada. The importer of record must have a FBL in the name of the business, which outlines their permitted activities. Non-resident businesses cannot import regulated goods and cannot provide the FBL of the consignee to import regulated goods into Canada.\nRestricted firearms\n117. The same requirements as for non-restricted firearms also apply to the importation of restricted firearms by businesses and other types of importers (Government, military, police, etc.). Border Services Officers will ensure that, in the case of commercial importations, the FBL indicates the business in question is allowed to import restricted firearms.\nNote: Newly acquired restricted handguns require an import permit from GAC .\nProhibited firearms\n118. The same requirements as for restricted and non-restricted firearms also apply to the importation of prohibited firearms by businesses and other types of importers (Government, military, police, etc.). However, Border Services Officers will ensure that, in the case of commercial importations, the FBL indicates the business in question is allowed to import prohibited firearms.\n119. The importation of prohibited firearms is also controlled by the EIPA . An import permit will thus be required for such goods. If a prohibited firearm is declared, but falls within TI 9898.00.00 because the correct authorizations, licences, or permits are not available, then the prohibited firearms are prohibited from entering Canada. More information on the import permit requirements for prohibited firearms may be obtained by contacting GAC .\nFirearm Components\n120. Businesses may import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, as long they present:\n- (a) a valid FBL specifically permitting the importation of prohibited firearms\n- (b) an import permit for the component(s) or part(s)\nCANPASS\n121. Under the terms and conditions of the CANPASS Private Air, CANPASS Corporate Air and NEXUS programs, authorization holders may import non-restricted firearms provided they are declared in advance to the CBSA and meet all import and documentation requirements as per above. Restricted and prohibited firearms cannot be imported under the terms and conditions of any CANPASS program or NEXUS.\nForeign law enforcement officers\n122. Section 97 of the Firearms Act provides the Governor in Council and, to a more limited extent, a federal minister with the power to exempt non-residents from the application of any of the provisions of the Firearms Act , or regulations, or certain provisions of the Criminal Code of Canada (including the import requirements under the Customs Act , the Firearms Act , etc.).\n123. Canadian law enforcement agencies may designate or appoint foreign law enforcement officers on official duty as supernumerary or special constables of their force for the duration of their stay in Canada. This is common when foreign law enforcement officers come to Canada for training purposes, tactical or shooting competitions, or joint force operations. When this status is provided to a foreign law enforcement officer, the officer takes on the role of a peace officer for the Canadian agency.\n124. The law enforcement agency must contact an authorizing Canadian agent for supernumerary or special constables to request this status for foreign law enforcement officers. Please refer to Appendix C for authorizing Canadian agents for each province or territory.\n125. Upon arrival at a CBSA port, the officer must produce a duly authorized letter or certificate from the Canadian law enforcement agency indicating:\n- (a) the officer's name\n- (b) destination in Canada\n- (c) date of departure\n- (d) specifics of the firearm\n- (e) under what Canadian agency's authority the firearm is being imported\n126. The letter or certificate permits the foreign enforcement officer to enter Canada with the service firearm only for the time specified on the documentation.\n127. Canadian law enforcement agencies will not grant this status to foreign enforcement officers coming to Canada for parades or ceremonies.\nNote: US bail enforcement agents or fugitive recovery agents (also known as \"bounty hunters\") are not considered law enforcement officers and cannot undertake their activities here, as such institutions do not exist in Canada.\nForeign officials escorting visiting dignitaries\n128. Under very special circumstances, the Commissioner of the RCMP may issue a Certificate of Appointment to named visiting foreign dignitaries and accompanying security officers, appointing them as supernumerary special constables for a specified period. This appointment grants them the power to act as peace officers in Canada, while under the supervision of the RCMP . This appointment provides them with consent to carry their firearm while in active performance of their duties, and the following requirements must be met:\n- (a) notification must be provided to the CBSA at the point of arrival\n- (b) the foreign dignitary or security officer has to be met by the RCMP in the CBSA area\n- (c) the individual must have a copy of the certificate of appointment in his or her possession; or the certificate of appointment must be presented by the RCMP at that time\n- (d) the individual must remain under RCMP direction\n129. In those instances where no such designation is applicable, the RCMP will arrange to meet the entourage and take possession of the firearms and/or weapons where prior notification has been received concerning the visit. Where no notification has been received by the RCMP , the CBSA will follow regular procedures for handling non-restricted , restricted or prohibited firearms and/or weapons imported by non-residents.\nCanadian law enforcement officers\n130. In the case of Canadian law enforcement officers (such as police officers) importing firearms, the firearm in question may be imported only when it is being acquired during the function of that person's duties or employment. The officer must have a letter of authorization from the chief of the agency in question stating that the firearm(s) is being transported directly to the agency involved. If the officer does not possess the necessary documentation proving their status as public officer and the letter of authorization, they must be processed as an individual resident importing firearm(s).\n131. Firearms that are being shipped to a law enforcement agency may be released only to an authorized member of that agency, the importer in question, or a licensed carrier. There must be a separate purchase order or letter of authorization from the agency for each shipment. In addition one of the following requirements must be met before the CBSA can release the goods:\n- (a) If the goods are released to an authorized member of the agency importing the goods, a letter of authorization from the chief of the agency or equivalent must be presented to CBSA identifying the person as an employee of that particular agency and indicating that the firearms are being transported for and being delivered directly to the agency in question\n- (b) If the goods are released directly to the importer acting on behalf of the agency, a copy of a purchase order or a letter of authorization from the agency must be presented to the CBSA\n- (c) If the goods are released to a licensed carrier, a written authorization from the CFO naming the carrier involved and a copy of the purchase order or a letter of authorization from the agency importing the goods must be presented to the CBSA\nArmoured vehicle guards\n132. All armoured vehicle guard employees entering Canada with a firearm will require a Canadian PAL and an approved ATC from the CFO of the provinces/territories they are entering and/or transiting. The firearms must be registered with the armoured vehicle business licence. These conditions are the same whether the employee is a resident or non-resident .\n133. An armoured vehicle business should contact the CFO of each jurisdiction they expect their employees to enter/transit through since each CFO determines the ATC issuing requirements in accordance with the Firearms Act and the Authorizations to Carry Restricted Firearms and Certain Handguns Regulations . ATC requirements can differ across jurisdictions.\nCanadian Armed Forces\n134. The Firearms Act and the EIPA do not apply to the Canadian Armed Forces. However, in order to import firearms and weapons on behalf of another country, the Canadian Armed Forces must obtain import permits from GAC .\n135. The following conditions must be met before the goods are released by the CBSA . There must be a separate purchase order or letter of authorization from a Department of National Defence (DND) commanding officer for each shipment. In addition one of the following requirements must be met before CBSA can release the goods:\n- (a) If the goods are released to a member of the Canadian Armed Forces, a letter of authorization from a DND commanding officer must be presented to the CBSA identifying the person as an employee of the Canadian Armed Forces and indicating that the firearms are being transported for and being delivered directly to the Canadian Armed Forces\n- (b) If the goods are released directly to the importer acting on behalf of the Canadian Armed Forces, a copy of a purchase order or a letter of authorization from a DND commanding officer must be presented to the CBSA indicating that the goods must be delivered directly to the Canadian Armed Forces\n- (c) If the goods are released to a licensed carrier, a copy of the purchase order or a letter of authorization must be presented to the CBSA\n136. In the case of Canadian Armed Forces personnel importing firearms or weapons on their own, the importation must be for official military business and the person in question must present proper travel orders and a letter of authorization from his or her DND commanding officer. The goods must be transported directly to a Canadian Armed Forces premises.\n137. Military personnel of the Canadian Armed Forces returning from overseas missions are not allowed to bring in unlawfully acquired firearms, weapons, or any other similar device for personal purposes, such as war trophies, personal memorabilia, field souvenirs, etc.\nVisiting forces\n138. A member of a visiting armed force must be travelling on official military business with military travel orders and have authorized identification and written authorization to transport from his or her commanding officer stating that the firearm or weapon will be transported directly to the base of the visiting forces member. Persons who cannot substantiate their status as a visiting force must be treated as non-residents and, if they are in possession of a non-restricted or restricted firearm, they will be required to possess all the appropriate documentation ( NRFD , licensing, registration, ATT , etc.).\nSpecial rules regulating the importation of firearms by museums\n139. Museums, like businesses, may import firearms, weapons and other goods regulated under the Firearms Act of the class(es) listed on their FBL .\n140. Museums that import firearms, weapons and other regulated goods must present:\n- (a) their FBL ; and if applicable\n- (b) an import permit\n141. A shipment of firearms and goods that is regulated under the Firearms Act and imported by or on behalf of a museum may only be released by the CBSA to an authorized employee of the museum or to a licensed carrier.\n142. The authorized employee must present to the CBSA the letter signed by the director of the museum identifying the person as an employee of that particular museum.\nImportation of prohibited weapons and prohibited devices\nPersonal importations by residents, non-residents , settlers, temporary and former residents\n143. Residents, non-residents, settlers, temporary and former residents may not import prohibited weapons or devices.\nCommercial importations\n144. Businesses cannot import prohibited weapons or devices, unless the business in question possesses a valid FBL that allows their importation.\n145. For example: a replica firearm, which is a prohibited device under the Criminal Code of Canada, the Firearms Act and TI 9898.00.00, may lawfully be imported into Canada if the importer possesses the required FBL issued by a CFO that indicates that the named business may import prohibited devices for prescribed purposes (e.g., the use of replica firearms as props in the making of a motion picture, television, or theatrical productions). Prohibited weapons and certain prohibited devices (such as replica firearms) do not fall under the \" Import Control List \" of the EIPA . Thus, no import permits from GAC are required to import them (do not confuse the latter with the above-mentioned FBL which is required).\nImportations by public officers\n146. Public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial department may import prohibited weapons or devices, or move them in transit through Canada. Their importation must be for official business. Firearms licences, authorizations, permits or registration certificates are not required, but proof of official status and approval from the public officer's superior(s) must be confirmed. Public officers or other such individuals cannot import prohibited weapons or devices by mail.\nImportation of ammunition\n147. For comprehensive information on ammunition and explosives permit requirements, see Memorandum D19-6-1 : Import, Export and in Transit Requirements of the Explosives Act and Regulations .\nPersonal importations by residents\n148. Residents may import certain quantities of ammunition. An Explosives Import Permit issued by Natural Resources Canada (NRCan) is not required for the quantities listed below if the ammunition is imported with the person importing it and if it's for private use and not for commercial purposes.\nMaximum allowable quantities of ammunition a person may import for private use Item Explosive Quantity 1 Model rocket motors that have a maximum total impulse of 80 newton-seconds ( NFPA alpha designations A to E, as indicated on the motor or its packaging) 6 2 Avalanche airbag systems 3 3 Small arms cartridges — imported or exported 5 000 4 Small arms cartridges — transported in transit 50 000 5 Percussion caps (primers) for small arms cartridges — imported or exported 5 000 6 Percussion caps (primers) for small arms cartridges — transported in transit 50 000 7 Empty primed small arms cartridge cases — imported or exported 5 000 8 Empty primed small arms cartridge cases — transported in transit 50 000 9 Black powder and hazard category PE 1 black powder substitutes 8 kg, in containers of 500 g or less 10 Smokeless powder and hazard category PE 3 black powder substitutes 8 kg, in containers of 4 kg or less\nNotes:\n- (i) Inert / dummy articles and substances (empty of all explosives) are not regulated under the Explosives Act\n- (ii) Presentation of a Canadian Firearms Licence is necessary to import ammunition\n- (iii) Individuals 18 years of age and over may claim the above exemptions\n- (iv) The word \"and\", is used to denote that an importer, exporter, or person shipping in transit may import, export, ship in transit any or all of the explosives in the table in a single shipment. The word \"and\" does not feature in the Explosive Regulations, 2013 , but is added here for clarification purposes\n- (v) Certain types of ammunition are referred to as being \"caseless\" since they do not have a cartridge. This type of ammunition requires an import, export or in transit permit from NRCan\n- (vi) Only pyrotechnic distress signals and life-saving devices (for example, signals, flares and parachute release devices) that are for the use in the same aircraft, vessel, train or vehicles (already part of its safety equipment) may be imported, exported or shipped in transit without an explosives import permit. If they are imported, exported, shipped in transit for future installation / use in other aircraft, vessel, train or vehicle they will require an explosives import, export, or in transit permit issued by NRCan\n- (vii) Goods for \"commercial purposes\" means commercial goods imported into Canada for sale or any commercial, industrial, occupational, institutional or other like use\n149. An Explosives In Transit Permit, issued by NRCan , is required for all in-transit shipments of ammunition for quantities above those listed in paragraph 148.\nPersonal importations by non-residents\n150. Non-residents may import certain quantities of ammunition. As outlined in Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents , a non-resident may temporarily import under TI 9803.00.00, duty- and tax- free:\n- (a) 200 rounds of ammunition\n- (b) 1,500 rounds of ammunition, if the ammunition is for his or her own use at a competition under the auspices of a recognized Canadian shooting or rifle association. The non-resident must prove that he or she is attending a competition, and that the competition is at an approved range (this information can be determined if the range is listed in official directories)\n151. Non-residents, who import more than the duty-free allowance of ammunition, as outlined in paragraph 150, but not more than the limits listed in paragraph 148, must pay duty and taxes on the excess amount of ammunition.\n152. Non-residents may import certain quantities of ammunition. An Explosives Importation Permit issued by NRCan is not required for the quantities listed in Paragraph 148 if the ammunition is imported for private use and not for sale.\n153. Non-residents may move ammunition in transit through Canada.\n154. A single shipment may consist of safety cartridges, primers, gunpowder, etc., up to the quantities listed above.\n155. Caps for toy guns may be imported for private use or sale without an Explosives Importation Permit when packed with individual novelties, other than toy guns, and imported in a quantity of not more than 50 per package.\n156. Both residents and non-residents importing ammunition must comply with the Storage, Display, Transportation and Handling of Firearms by Individuals Regulations .\nCommercial and other types of importations\n157. The commercial importation of ammunition requires a single use import permit or an annual import permit from NRCan’s Explosives Regulatory Division. Commercial importations of ammunition that are prohibited by an Order in Council require a single use import permit or an annual import permit from NRCan, a valid FBL and an import permit from GAC .\n158. Businesses importing prohibited ammunition must comply with the Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations .\nImportations by public officers\n159. In the case of public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial department, may import ammunition or move it in transit through Canada. The importation must be for official business. Firearms licences, authorizations, permits or registration certificates are not required, but proof of official status and approval from the public officer's superior(s) must be confirmed.\nImportation of military goods\n160. An import permit issued under the provisions of the EIPA is required to import certain specified military weapons. Under subsection 8(1) of this Act, Canadian residents or businesses can apply to GAC for an import permit to import goods that are on the Import Control List (generally military hardware and munitions). If such permit is issued, it may specify the quantity and quality of the goods to be imported, who can import them, where, and from whom they can be imported, as well as other terms and conditions. The importer must also be duly registered with the Controlled Goods Directorate of Public Works and Government Services Canada ( PWGSC ) to obtain a permit.\nExportation\n161. Section 95 of the Customs Act requires goods exported from Canada to be reported to the CBSA at any prescribed time and place and in any prescribed manner.\n162. If you export non-restricted or restricted firearms from Canada to the US , you do not have to stop at a CBSA office when you leave the country. However, the United States requires an import permit. The Bureau of Alcohol, Tobacco and Firearms ( ATF ) in the US issues the required import permit. Applicable forms are available on the ATF website at www.atf.gov . All exports of prohibited firearms to the US , must be authorized in advance with an individual export permit issued under the EIPA that must be presented to the CBSA at the time of export.\n163. All shipments of non-restricted, restricted and prohibited firearms destined for export to countries other than the US are subject to export control under the EIPA and require an export permit issued by GAC . Export permits and export declarations (if required) must be presented to the CBSA office at time of export. Prior to exporting these goods, exporters are advised to verify the import requirements with customs officials in the destination country.\n164. Residents may export certain quantities of ammunition. An Explosives Export Permit, issued by NRCan , is not required for the quantities listed in paragraph 148, if the ammunition is exported with the person exporting it and if it is for private use and not for commercial purposes.\n165. In the case of certain prohibited firearms, prohibited devices, components, parts, or ammunition, a company may export them if it has the proper FBL and export permit. An export permit is required to export such goods to the US and most other countries. Before exporting any of these items, individuals and/or companies should check with customs officials in the country to which the goods are exported to verify if these goods are admissible in that country. Additional information on the export of prohibited firearms can be found in the Requirements for exporting prohibited firearms from GAC .\n166. Canada became a State Party to the United Nations Arms Trade Treaty on September 17, 2019 . To ensure full compliance with this Treaty, the EIPA was amended to further strengthen Canada’s export controls. The Minister of Foreign Affairs has issued a General Export Permit ( GEP 47) relating to exports to the US of Arms Trade Treaty items identified in the new Group 9 of the Export Control List ( ECL ) and certain firearms and ammunition referred to in items 2-1 and 2-3 of the following guide, \" A Guide to Canada's Export Controls .\" The objective of GEP 47 is to provide a streamlined permit process for the export of most Arms Trade Treaty items to the US . For more information, refer to Notice to Exporters No. 217 – Export of Arms Trade Treaty Items to the United States .\nNote: For more detailed information on export regulations, please consult the Guide to Canada's Export Controls published by GAC .\n167. Applications for export permits are available from the Export Controls Division, GAC , at the following mailing address:\nExport Controls Division Trade Controls Bureau Global Affairs Canada 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 343-203-4331 Fax: 613-996-9933 Email: tie.reception@international.gc.ca Global Affairs Canada\n168. For all registered restricted and prohibited firearms being permanently exported from Canada, it is strongly recommended that the exporter contact the CFP , to update the ownership information in the Canadian Firearms Registry. For more information, contact the CFP or call 1-800-731-4000 .\nForeign requirements for import and export\n169. Importers and exporters are reminded that foreign countries, including the United States, have different legal requirements that apply to the purchase, possession, transportation, importation and exportation of firearms, ammunition, weapons and related items. It is recommended that you contact the appropriate authorities in the country you are visiting, to determine if any requirements apply to your situation.\nTransportation\nTransportation of firearms and weapons by individuals\n170. The following transportation requirements apply to all personal importations and exportations of firearms. The requirements are summarized below. Please consult the Storage, Display, Transportation and Handling of Firearms by Individuals Regulations for further information. The regulations do not apply to public officers. Public officers are:\n- (a) a peace officer\n- (b) a member of the Canadian Forces or of the armed forces of a state other than Canada who is attached or seconded to any of the Canadian Forces\n- (c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum\n- (d) a member of a cadet organization under the control and supervision of the Canadian Forces\n- (e) a person training to become a police officer or a peace officer under the control and supervision of a police force a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province\n- (f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act , who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms\n- (g) a person, or member of a class of persons, employed in the federal public administration or by the government of a province or municipality who is prescribed to be a public officer\n- (h) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act\n- (i) a person employed by the Bank of Canada or the Royal Canadian Mint who is responsible for the security of its facilities\n- (j) a person employed by any federal agency or body, other than a person employed in the federal public administration, who is responsible for the security of that agency’s or body’s facilities and is prescribed to be a public officer\nTransporting non-restricted or antique firearms\n171. An individual may transport a non-restricted or antique firearm in a vehicle only if the non-restricted or antique firearm is unloaded.\n172. An individual may transport a non-restricted or antique firearm in an unattended vehicle only if the non-restricted or antique firearm is unloaded and securely locked in the trunk or similar compartment that can be securely locked. If the vehicle is not equipped with a trunk or similar compartment, the non-restricted or antique firearm must not be visible from outside the vehicle and the vehicle or part of the vehicle that contains the non-restricted/antique firearm must be securely locked.\n173. An individual may transport an antique firearm that is a handgun only if it is in a locked container that is made of an opaque material and is of such strength, construction and nature that it cannot readily be broken open or into or accidentally opened during transportation.\nTransporting restricted or prohibited firearms\n174. An individual may transport a restricted or prohibited firearm in a vehicle only if the firearm is unloaded, rendered inoperable by means of a secure locking device, and in a locked container that cannot be readily broken open or into or accidentally opened during transportation. If the prohibited firearm is an automatic firearm that has a bolt or bolt carrier that is removable, the bolt or bolt carrier must be removed.\n175. If the restricted or prohibited firearm is transported in an unattended vehicle, the firearm must be unloaded and securely locked in the trunk or similar compartment that can be securely locked. If the vehicle is not equipped with a trunk or similar compartment, the container must not be visible from outside the vehicle and the vehicle or part that contains the restricted or prohibited firearm must be securely locked.\nCompliance\n176. Travellers should be made aware of these transportation requirements to ensure that they comply with them. Firearms will not be allowed to enter Canada until proper transportation requirements have been met.\n177. You may obtain more information on the safe transportation of firearms from any Chief Firearms Officer .\nTransportation of firearms, weapons and other regulated goods by businesses\n178. Commercial carriers that transport firearms, prohibited weapons, prohibited devices, and prohibited ammunition must have a carrier licence or a FBL that permits transportation. A carrier licence will specify the class(es) of goods they are permitted to carry. However, a business that imports or exports firearms, weapons and/or other regulated goods on its own behalf does not require a carrier licence, provided the FBL specifies this activity. For example: ABC Ltd., which uses its own transportation company (ABC Trucking) to import and export non-restricted firearms, does not require a carrier licence in addition to its FBL to transport the goods , as long as its firearms business licence specifies that transportation is one of the listed privileges.\n179. A FBL or a carrier licence is not required for foreign based companies that do not carry on business in Canada and that are moving firearms in transit through Canada on an in-transit manifest.\n180. An Explosives In Transit Permit, issued by NRCan , is required for all commercial in-transit shipments of ammunition.\nTransporting non-restricted, restricted firearms and prohibited handguns\n181. A business may transport non-restricted , restricted firearms or prohibited handguns only if the firearm are unloaded and in a container(s) made of an opaque material of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation.\n182. If the non-restricted , restricted firearms or prohibited handguns are in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container has to be in that trunk or compartment that must be securely locked.\n183. If the unattended vehicle in which the firearms have been left is not equipped with a trunk or similar compartment that can be securely locked, the vehicle must be securely locked and the container must not be visible from outside the vehicle.\nTransporting prohibited firearms other than prohibited handguns\n184. A business may transport a prohibited firearm, other than a prohibited handgun, only if it is unloaded and in a container:\n- (a) that is made of an opaque material of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation\n- (b) that is constructed and sealed so as to prevent it from being opened without breaking the seal or otherwise clearly indicating that it has been opened\n185. If it is an automatic firearm that has a bolt or bolt carrier that can be easily removed, the automatic firearm must be made inoperable by removing the bolt or bolt carrier.\n186. If the prohibited firearm, other than a prohibited handgun, is in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container must be in that trunk or compartment which must be securely locked. If the unattended vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle or the part of the vehicle that contains the container must be securely locked and the container must not be visible from outside the vehicle.\nTransporting prohibited weapons, prohibited devices, and prohibited ammunition\n187. A business may transport a prohibited weapon, prohibited device, or prohibited ammunition only if it is in a container:\n- (a) that is made of an opaque material and is of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation\n- (b) that is constructed and sealed so as to prevent it from being opened without breaking the seal or otherwise clearly indicating that it has been opened\n- (c) that is marked with its contents when it is being imported or exported from Canada\n188. If the prohibited weapon, prohibited device, or prohibited ammunition is in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container must be in that trunk or compartment and the trunk or compartment must be securely locked. If the unattended vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle, or the part of the vehicle that contains the container, must be securely locked and the container must not be visible from outside the vehicle.\nShipping firearms, weapons or devices by mail\n189. Both individuals and businesses may ship a firearm by mail only if:\n- (a) the firearm is a non-restricted firearm, restricted firearm or prohibited handgun\n- (b) the destination is within Canada\n- (c) the firearm is posted using the most secure means of transmission by post that is offered by Canada Post that includes the requirement to obtain a signature on delivery\n- (d) all other requirements met: (i) under no circumstances can ammunition or a prohibited firearm (other than a handgun) be shipped by mail (ii) \"unregulated\" firearms can be shipped by mail (iii) shipments of firearms and/or weapons that do not comply with established regulations, will be detained by the CBSA (iv) inadmissible firearms that have arrived by post may not be returned to sender or exported from Canada by mail\nGoods Held for Determination\n190. If a declared firearm, weapon or device is determined to be admissible, the detaining office will contact the importer/agent to arrange for the release of the goods. At this time, the importer will be advised of any permit, authorization, and/or certificate requirements.\n191. If a Canadian importer who declares a firearm, weapon or device to the CBSA does not have the appropriate documentation outlined in this Memorandum the item will be held by the CBSA for up to 14 days in the case of weapons and firearms or 40 days in the case of ammunition, cartridge magazines and prescribed firearm parts. Within this time, the importer will be able to:\n- (a) export the firearm, weapon or device under CBSA supervision\n- (b) abandon the firearm, weapon or device to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n192. A non-resident who properly declares a firearm, weapon or device to the CBSA , but does not have the appropriate documentation outlined in this memorandum will be given the opportunity to:\n- (a) export the firearm, weapon or device under the CBSA supervision\n- (b) abandon the firearm, weapon or device to the Crown\n- (c) obtain and present to the CBSA the applicable permits/certificates to obtain release of the goods\n193. If the firearm, weapon or device that has been declared is determined to be prohibited, the CBSA office will notify the importer/agent of the prohibited classification and give the importer the opportunity to:\n- (a) request a re-determination of the tariff classification of the goods. This request must be sent to the Trade Appeals unit and comply with the provisions of section 60 of the Customs Act and the procedures outlined in Memorandum D11-6-7 : Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency\n- (b) export the firearm, weapon or device\n- (c) abandon the firearm, weapon or device to the Crown\n194. Inadmissible firearms, weapons or devices that are properly declared at the time of importation into Canada can be detained and exported according to sections 101 and 102 of the Customs Act . Goods may be detained under section 101 of the Act to ensure that their entry into Canada complies with all applicable federal laws. Section 102 of the Act provides authority to export such goods in the absence of any other statutory provision. The export of the goods in these circumstances will not result in an offence under the Criminal Code of Canada.\n195. Therefore, where a firearm, weapon, or device is properly reported to a border services officer when imported into Canada according to the Customs Act , but does not meet relevant federal statutory requirements governing its importation, the border services officer may authorize the firearm, weapon, or device to be exported. The item will be held in a secure area for 14 days while the importer makes the necessary arrangements for the goods to be exported under the CBSA supervision. If, after 14 days the resident is unable to satisfy the necessary requirements, the goods will become forfeit and the port is authorized to dispose of the goods by approved means.\nNote: In the case of a prohibited firearm, the exporter should, depending on the circumstances, obtain an export permit from GAC to export the firearm from Canada.\nPenalty information\n196. A false declaration may result in the assessment of penalties and/or seizure action and may result in prosecution.",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. For a revolver, the barrel length is the distance from the muzzle of the barrel to the breech end immediately in front of the cylinder.\n2. For other firearms barrel length means the distance from the muzzle of the barrel up to and including the chamber, but not including the length of any component, part, or accessory, including those designed or intended to suppress the muzzle flash or recoil.",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Appendix B: Table of import document requirements",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Importer Ammunition, Cartridge Magazines & Firearm Parts Non-restricted Firearm Restricted Firearm Prohibited Firearm Business/museum Not applicable Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Import Permit for newly acquired restricted handguns Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Import permit Carrier Not applicable Valid carrier licence that allows the transportation of this class of firearm. Valid carrier licence that allows the transportation of this class of firearm. Valid carrier licence that allows the transportation of this class of firearm. Police force/Canadian Armed Forces/Visiting forces General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer Resident (previously exported) Valid PAL Valid PAL Valid PAL Valid registration certificate for the firearm(s) Authorization to transport Valid PAL Valid registration certificate for the firearm(s) Import permit Authorization to transport Resident (acquired outside of Canada) Valid PAL Valid PAL Valid PAL Valid registration certificate for the firearm(s) Authorization to transport Import Permit for newly acquired restricted handguns Prohibited entry Non-resident (non-licensed) Footnote 1 At least 18 years of age Non-resident Firearm Declaration Confirmation fee At least 18 years of age Non-resident Firearm Declaration Confirmation fee At least 18 years of age Authorization to transport required Non-resident Firearm Declaration Confirmation fee Prohibited entry Non-resident (licensed with registration certificate) Footnote 1 At least 18 years of age Valid PAL At least 18 years of age Valid PAL At least 18 years of age Valid PAL Valid registration certificate for the firearm(s) Authorization to transport required Prohibited entry except for former residents who present: Valid PAL or POL Valid registration certificate for the firearm(s) Import permit Authorization to transport required Non-resident (licensed without registration certificate) Footnote 1 At least 18 years of age Valid PAL At least 18 years of age Valid PAL At least 18 years of age Valid PAL Authorization to transport required Non-resident Firearm Declaration Confirmation fee Prohibited entry Table note Table note Non-residents include settlers, temporary residents, former residents and seasonal residents. Return to footnote 1 referrer",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "Appendix C: Authorizing Canadian agents for supernumerary or special constables",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Province/Territory Authorizing Agents Legislative Authority Canada-wide Royal Canadian Mounted Police Royal Canadian Mounted Police Act Newfoundland (a) Royal Canadian Mounted Police (b) Royal Newfoundland Constabulary (a) Royal Canadian Mounted Police Act (b) Royal Newfoundland Constabulary Act Nova Scotia (a) Royal Canadian Mounted Police (b) Attorney General of Nova Scotia (a) Royal Canadian Mounted Police Act (b) Nova Scotia's Police Act New Brunswick Royal Canadian Mounted Police Royal Canadian Mounted Police Act Prince Edward Island (a) Royal Canadian Mounted Police (b) Attorney General of Prince Edward Island (a) Royal Canadian Mounted Police Act (b) Prince Edward Island's Police Act Quebec (a) Minister of Public Safety (b) Mayor of Municipality (a) Quebec's Police Act (b) Quebec's Police Act Ontario (a) Solicitor General of Ontario (b) Commissioner of the Ontario Provincial Police (c) Police Services Board (Chief of Police) (a) Police Services Act (b) Police Services Act (c) Police Services Act Manitoba (a) Royal Canadian Mounted Police (b) Attorney general of Manitoba (a) Royal Canadian Mounted Police Act (b) Provincial Police Act Saskatchewan (a) Royal Canadian Mounted Police (b) Provincial Minister of Justice (a) Royal Canadian Mounted Police Act (b) Saskatchewan's Police Act , Part v Alberta (a) Royal Canadian Mounted Police (b) Solicitor General of Alberta (a) Royal Canadian Mounted Police Act (b) Alberta's Police Act Yukon/Nunavut/ Northwest Territories Royal Canadian Mounted Police Royal Canadian Mounted Police Act British Columbia (a) Royal Canadian Mounted Police (b) Attorney General of British Columbia (c) Chiefs of the following forces: Vancouver; West Vancouver; Abbotsford; Nelson; Saanich; Victoria; Oak Bay; New Westminster; Esquimalt; Delta; Central Saanich; Port Moody (a) Royal Canadian Mounted Police Act (b) British Columbia's Police Act (c) British Columbia's Police Act",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-2-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-2",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Government Bill (House of Commons) C-21 (44-1) - Royal Assent - An Act to amend certain Acts and to make certain consequential amendments (firearms) - Parliament of Canada\n- Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations for more information.\nApplicable legislation\n- Authorizations to Carry Restricted Firearms and Certain Handguns Regulations\n- Criminal Code of Canada\n- Customs Act\n- Customs Tariff – Tariff Item 9898.00.00\n- Export and Import Permits Act\n- Explosives Act\n- Explosives Regulations, 2013\n- Firearms Act\n- Pest Control Products Act\n- Regulations Prescribing Antique Firearms\n- Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\n- Regulations Prescribing Exclusions From Certain Definitions of the Criminal Code (International Sporting Competition Handguns)\n- Storage of Goods Regulations\n- Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations\n- Storage, Display, Transportation and Handling of Firearms by Individuals Regulations\n- Visiting Forces Act\nSuperseded memoranda D\nD19-13-2 dated January 19, 2022\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-09-11",
+    "current_to": "2025-09-11",
+    "citation": "Memorandum D19-13-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-5",
+    "marginal_note": "Legislation",
+    "part": "Transportation of Dangerous Goods",
+    "division": "",
+    "heading": "",
+    "text": "- Customs Act – Section 101, Section 102\n- Transportation of Dangerous Goods Act, 1992\n- Transportation of Dangerous Goods Regulations",
+    "history": "",
+    "last_amended": "2020-11-06",
+    "current_to": "2020-11-06",
+    "citation": "Memorandum D19-13-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-5",
+    "marginal_note": "Guidelines and general information",
+    "part": "Transportation of Dangerous Goods",
+    "division": "",
+    "heading": "",
+    "text": "Introduction\n1. TC is responsible for administering the Transportation of Dangerous Goods Act, 1992 (hereafter referred to as “the Act”) and the Transportation of Dangerous Goods Regulations (hereafter referred to as “the Regulations”), which ensure the safe transportation of dangerous goods. The CBSA ’s role under the Act and Regulations include the verification of shipping documents to ensure that required information is provided, as well as determining if the safety marks on the means of containment are present. These marks must be consistent with specific information contained on the shipping document. The information contained in this memorandum relates to CBSA ’s role in the administration of the Act and Regulations.\nTransportation of Dangerous Goods\n2. The purpose of the Transportation of Dangerous Goods Act, 1992 is to establish standards and requirements for the safe transportation of dangerous goods.\n3. The Transportation of Dangerous Goods Regulations requires, among other things, that most shipments of dangerous goods bear the proper safety marks and are accompanied by the proper documentation (refer to the section below titled “Shipping Document Requirements,” as well as the following link for required safety marks according to class).\n4. Dangerous goods, including hazardous wastes, hazardous recyclable material, explosives, and radioactive materials are products that pose a hazard to human health or the environment, and as such, are regulated and require special handling while being transported.\nDangerous Goods\n5. The Transportation of Dangerous Goods Act, 1992 , and the Transportation of Dangerous Goods Regulations regulate the following nine classes of dangerous goods. These nine classes are based on the Recommendations developed by the United Nations Committee of experts on the Transportation of Dangerous Goods. The order in which the nine classes are listed is not indicative of the degree of danger:\n- Class 1 – Explosives (including explosives within the meaning of the Explosives Act )\n- Class 2 – Gases; which includes Flammable Gases (2.1), Non-flammable Gases (2.2), and Toxic Gases (2.3)\n- Class 3 – Flammable Liquids\n- Class 4 – Flammable Solids (4.1); Substances Liable to Spontaneous Combustion (4.2); Substances that on Contact with Water Emit Flammable Gases (Water-reactive Substances) (4.3)\n- Class 5 – Oxidizing Substances and Organic Peroxides\n- Class 6 – Toxic (6.1) and Infectious Substances (6.2)\n- Class 7 – Radioactive Materials (within the meaning of the Nuclear Safety and Control Act , that are radioactive)\n- Class 8 – Corrosives\n- Class 9 – Miscellaneous Products, Substances or Organisms\nHazardous Waste and Hazardous Recyclable Material\n6. Hazardous waste and hazardous recyclable material are substances or material that can pose potential risks to human health and the environment. Examples are residues from industrial operations, manufacturing processing plants and hospitals or obsolete materials such as waste lubricants and pesticides.\n7. Non hazardous waste or recyclable material (e.g. plastics) can be considered hazardous under the Export and Import of Hazardous Waste and Hazardous Recyclable Material Regulations ( EIHWHRMR ) if exported to or transited through a country that defines it hazardous under their national legislation (controls or prohibits its importation). For example, some Southeast Asian countries have recently returned Canadian shipments containing contaminated plastics as these materials are controlled under their national legislation. The EIHWHRMR applies to these materials when they are exported to these countries (e.g. a valid Canadian export permit is required).\n8. Hazardous wastes and hazardous recyclable materials are any solid, liquid, gas, sludge or paste substance that also exhibits certain hazardous characteristics such as being toxic, corrosive or flammable. Due to the dangerous properties of these materials, special recycling and disposal operations must be undertaken at authorized facilities to ensure their environmentally sound management and the continued protection of human health. Simply put:\n- (a) hazardous wastes are hazardous substances or material intended for disposal\n- (b) hazardous recyclable materials are hazardous substances or materials destined for recycling\n9. Of the nine classes of dangerous goods noted above, all except for Classes 1 and 7 are also regulated by the Canadian Environmental Protection Act, 1999 ( CEPA ) administered by Environment and Climate Change Canada . For more information on hazardous wastes, refer to Memorandum D19-7-3 , Export and Import of Hazardous Waste and Hazardous Recyclable Material .\nExplosives\n10. Explosives are defined as any substance that is made, manufactured, or used to produce an explosion or detonation or a pyrotechnic effect, and include gunpowder, propellant powders, blasting agents, dynamite, detonating cord, lead azide, detonators, ammunition of all descriptions, rockets, fireworks, firework compositions, safety flares, and other signals. Explosives are also regulated under the Explosives Act administered by Natural Resources Canada . For more information on explosives, refer to Memorandum D19-6-1 , Import, export and in transit requirements of the Explosives Act and Regulations .\nAtomic Energy “Nuclear Substances”\n11. In accordance with section 2 of the Nuclear Safety and Control Act , “nuclear substances” means uranium, thorium, plutonium, neptunium, deuterium, their respective derivatives and compounds, and any other substances that the Canadian Nuclear Safety Commission ( CNSC ) may by regulation designate as being capable of releasing atomic energy, or as being requisite for the production, use, or application of atomic energy. For more information related to the Nuclear Safety and Control Act and Regulations, refer to Memorandum D19-2-1 , Administration of the Nuclear Safety and Control Act .\nShipping Document Requirements\n12. Part 3 of the Transportation of Dangerous Goods Regulations requires that the proper documentation, which must contain specific information about the dangerous goods, accompany those dangerous goods while being transported. The responsibility to prepare the shipping document lies with the consignor.\n13. The Transportation of Dangerous Goods Regulations does not prescribe a certain form for the shipping document, however, shipments by air, by marine or shipments of hazardous waste and hazardous recyclable material must be accompanied by a shipping document as prescribed by the International Civil Aviation Organization’s ( ICAO ) Technical Instructions ( TI ), the International Maritime Dangerous Goods ( IMDG ) Code, and CEPA , respectively.\n- a. Shipments of dangerous goods by air may use this template: Shipper’s Declaration for Dangerous Goods\n- b. For details on documents that must accompany the shipments of hazardous waste and hazardous recyclable material please refer to Memorandum D19-7-3 , Export and Import of Hazardous Waste and Hazardous Recyclable Material\n14. The information required by Part 3 of the Regulations can be included on Form CI1, Canada Customs Invoice , or its commercial invoice, a bill of lading, or any other document so long as it meets the requirements of Part 3 of the Regulations.\nInformation Requirements on a Shipping Document\n15. Part 3 requires the following information be found on a shipping document:\n- (a) Consignor’s name and address in Canada;\n- (b) Date the shipping document was created;\n- (c) The description of the dangerous goods in the following order: a. UN Number (e.g., UN1230); b. Dangerous goods shipping name (e.g., Methanol); c. Primary class and subsidiary class (e.g., 3(6.1)) d. Compatibility group letter, following the primary class, for explosives; e. The packing group in roman numerals (e.g., I, II or III); f. If applicable, the words \"toxic by inhalation\" or \"toxic – inhalation hazard\" for dangerous goods subject to Special Provision 23 .\n- (d) The quantity in metric measurement (e.g., kg or L) for transport originating in Canada;\n- (e) For Class 1, Explosives, the quantity must be expressed in net explosives quantity ( NEQ ) in kg. For explosives subject to Special Provision 85 or 86 , it must be expressed in number of articles or NEQ .\n- (f) The “24-hour number” of an individual who can provide technical information on the dangerous goods. The Canadian Transport Emergency Centre’s ( CANUTEC ) twenty-four (24) hour emergency telephone number, (613) 996-6666/ 1-888-CAN-UTEC (226-8832) , may be listed provided the consignor is registered with CANUTEC ; and\n- (g) The consignor’s certification.\n- (h) In some cases, you may need to include more information, such as: a. The number of small means of containment (i.e., capacity of 450 L or less) that require labels; b. The technical name of the dangerous goods; c. The statement “not odourized” or “not odorized”; or d. Further information if the means of containment had been fumigated.\n- (i) The Emergency Response Assistance Plan ( ERAP ) number and its telephone number. Note: An ERAP is only required for certain dangerous goods. To learn more about ERAP , please consult Part 7 of the TDG Regulations.\n- (j) The flash point, if the product is a Class 3, Flammable Liquids, and is being transported on a vessel; (e.g., gasoline, diesel, etc.);\n- (k) Special instructions, such as the control and emergency control temperatures of Classes 4.1 and 5.2;\n- (l) The words “marine pollutant” for dangerous goods that are marine pollutants as per Section 2.7 of Part 2 of the Regulations; and\n- (m) For a pesticide that is a marine pollutant transported on a vessel, the name and concentration of the most active substance in the pesticide.\nCBSA ’s Role\n16. When the CBSA processes a declared shipment of dangerous goods, and discovers or suspects non-compliance with the Transportation of Dangerous Goods Act, 1992 , or Regulations (e.g., the information required under the Transportation of Dangerous Goods Regulations does not appear on the shipping document, or the safety marks on the containers/transport units are not consistent with information on the shipping document), the CBSA will take all reasonable measures to ensure that the dangerous goods shipment is detained in the most suitable location possible and contact CANUTEC who will notify the appropriate region for follow up action.\n17. When the CBSA discovers an undeclared/misdeclared shipment of dangerous goods that have been transported into Canada by air, road, rail or ship, it will take all reasonable measures to ensure that the dangerous goods shipment is detained in the most suitable location possible and report to CANUTEC , who will notify the appropriate region for follow up action.\n18. Detained shipments will be held in the most suitable location possible pending direction from CBSA or the appropriate Transport Canada Regional Dangerous Goods Office ( TCRDGO ), or local emergency response agency (e.g., fire department).\nAdditional Information\n19. You can access the Border Information Services ( BIS ) free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time. TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2020-11-06",
+    "current_to": "2020-11-06",
+    "citation": "Memorandum D19-13-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-13-5-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-13-5",
+    "marginal_note": "References",
+    "part": "Transportation of Dangerous Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing Office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters File: Legislative References: Customs Act Transportation of Dangerous Goods Act, 1992 Canadian Environmental Protection Act,1999 Explosives Act Nuclear Safety and Control Act Transportation of Dangerous Goods Regulations Other references: D19-2-1 , D19-6-1 , D19-7-3 Form CI1 Superseded memorandum D: D19-13-5 dated March 11, 2016",
+    "history": "",
+    "last_amended": "2020-11-06",
+    "current_to": "2020-11-06",
+    "citation": "Memorandum D19-13-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html"
+  },
+  {
+    "id": "dmemo-D19-14-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-14-1",
+    "marginal_note": "Legislation",
+    "part": "Cross-border currency and monetary instruments reporting",
+    "division": "",
+    "heading": "",
+    "text": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act ( PCMLTFA )\nPart 2 - Reporting of currency and monetary instruments\nCross-border currency and monetary instruments reporting regulations Definitions\n1. (1) The following definitions apply in the Act and these Regulations.\n\"courier\" means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported or exported as mail. ( messager ). \"monetary instruments\" means the following instruments in bearer form or in such other form as title to them passes on delivery, namely, (a) securities, including stocks, bonds, debentures and treasury bills; and (b) negotiable instruments, including bank drafts, cheques, promissory notes, travellers' cheques and money orders, other than warehouse receipts or bills of lading For greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing. ( effets )\n(2) The following definitions apply in these Regulations.\n\"Act\" means the Proceeds of Crime (Money Laundering) and Terrorist Financing Act . ( Loi ) \"cargo ship\" means a commercial vessel that is engaged in international transportation of shipments of goods other than goods imported or exported as mail. ( navire de charge ) \"commercial passenger conveyance\" means a conveyance that is used to carry passengers who have paid for passage. ( moyen de transport commercial de passagers ) \"conveyance\" means any vehicle, aircraft or water-borne craft, or other contrivance that is used to move persons, goods, currency or monetary instruments. ( moyen de transport ) \"cruise ship\" means a commercial vessel that has sleeping facilities for over 70 persons who are not crew members but does not include a vessel engaged in passenger or cargo ferry service. ( navire de croisière ) \"emergency\" means a medical emergency, fire, flood or other disaster that threatens life, property or the environment. ( urgence ) \"non-commercial passenger conveyance\" means a conveyance that does not have aboard any person who has paid for passage and includes corporate aircraft, private aircraft and marine pleasure craft. ( moyen de transport non commercial de passagers ) \"transfer agent\" means a person or entity appointed by a corporation to maintain records of stock, debenture and bond owners, to cancel and issue certificates and to send out dividend cheques. ( agent de transfert )\nReporting of importations and exportations\nMinimum value of currency or monetary instruments\n2. (1) For the purposes of reporting the importation or exportation of currency or monetary instruments of a certain value under subsection 12(1) of the Act, the prescribed amount is $10,000.\n(2) The prescribed amount is in Canadian dollars or its equivalent in a foreign currency, based on\n- (a) the official conversion rate of the Bank of Canada as published in the Bank of Canada's Daily Memorandum of Exchange Rates that is in effect at the time of importation or exportation; or\n- (b) if no official conversion rate is set out in that publication for that currency, the conversion rate that the person or entity would use for that currency in the normal course of business at the time of the importation or exportation\nGeneral manner of reporting\n3. Subject to subsections 4(3) and (3.1) and section 8, a report with respect to the importation or exportation of currency or monetary instruments shall\n- (a) be made in writing\n- (b) contain the information referred to (i) in Schedule 1, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is not transporting on behalf of an entity or other person (ii) in Schedule 2, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is transporting on behalf of an entity or other person (iii) in Schedule 2, in the case of a report made by the person or entity described in paragraph 12(3)(b), (c) or (e) of the Act, and (iv) in Schedule 3, in the case of a report made by the person described in paragraph 12(3)(d) of the Act\n- (c) contain a declaration that the statements made in the report are true, accurate and complete; and\n- (d) be signed and dated by the person or entity described in paragraph 12(3)(a), (b), (c), (d) or (e) of the Act, as applicable\nImportation reporting\n4. (1) Subject to subsections (2) to (5) and section 9, a report with respect to currency or monetary instruments transported by a person arriving in Canada shall be submitted without delay by the person at the customs office located at the place of importation or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time.\n(2) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a commercial passenger conveyance who has as their destination another place in Canada at which there is a customs office may be submitted without delay by the person at that customs office or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time, on condition that\n- (a) the person does not disembark from the conveyance at the place of arrival in Canada and the currency or monetary instruments are not removed from the conveyance at that place, other than to be transferred under customs control directly to a commercial passenger conveyance for departure to the other place in Canada or directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations ; and\n- (b) if the person and currency or monetary instruments are transferred under customs control directly to a designated holding area, the person does not leave and the currency or monetary instruments are not removed from that area, other than to board or to be loaded on board a commercial passenger conveyance for departure to the other place in Canada\n(3) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance at a customs office where, under the Customs Act, customs reporting may be done by radio or telephone may be submitted by radio or telephone to an officer by that person or the person in charge of the conveyance at that location, on condition that\n- (a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act , they provide the information referred to in Schedule 1, 2 or 3, as applicable; and\n- (b) on the officer's request, they present themselves and make available for examination the currency or monetary instruments at the time and place specified by the officer\n(3.1) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance, at a customs office where the person is authorized in accordance with the Presentation of Persons (2003) Regulations to present in an alternative manner, may be submitted to an officer by telephone, by that person or the person in charge of the conveyance before arriving in Canada, on condition that\n- (a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act, they provide the information referred to in Schedule 1, 2 or 3, as applicable; and\n- (b) on the officer's request, they present themselves and make available for examination the currency or monetary instruments on arrival in Canada at the time and place specified by the officer\n(4) A report with respect to currency or monetary instruments transported by a freight train crew member arriving in Canada on board the freight train shall be submitted without delay by the crew member at the customs office specified by the officer when the crew member presents himself or herself in accordance with section 11 of the Customs Act .\n(5) A report with respect to currency or monetary instruments that are transported by courier into Canada on board an aircraft and that have as their destination another place in Canada at which there is a customs office, shall be submitted at the customs office located at the airport of destination shown on the air waybill, on condition that\n- (a) the currency or monetary instruments are not removed from the aircraft at the place of arrival, other than to be transferred under customs control directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations ; and\n- (b) if the currency or monetary instruments are transferred under customs control directly to a designated holding area, they are not removed from that area, other than to be loaded on board an aircraft for departure to the other place in Canada\n5. Subject to section 10, a report made by an exporter with respect to the importation of currency or monetary instruments by mail shall be made by\n- (a) including inside the mail item an importation report with respect to the currency or monetary instruments; and\n- (b) affixing the customs declaration form required by the Universal Postal Convention, as amended from time to time, to the outside of the mail item and indicating that it contains currency or monetary instruments\n6. A report made with respect to the importation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice.\n7. A report with respect to the importation of currency or monetary instruments, other than one referred to in sections 4 to 6, shall be submitted without delay at the customs office that is open for business at the time of the importation and that is nearest to the place of importation.\n8. In an emergency, the person in charge of a conveyance who must unload currency or monetary instruments from the conveyance before being able to make or submit an importation report in accordance with these Regulations may submit the importation report by telephone or other expedient means and, as soon as possible after that, shall make or submit a report in accordance with these Regulations.\nExportation reporting\n9. A report with respect to currency or monetary instruments transported by a person departing from Canada shall be submitted without delay by the person at the customs office located at the place of exportation or, if it is not open for business at the time of exportation, at the nearest customs office that is open for business at that time.\n10. A report required to be made by an exporter with respect to the exportation by mail of currency or monetary instruments shall be made by\n- (a) including an exportation report inside the mail item; and\n- (b) mailing or submitting, at or before the time when the currency or monetary instruments are mailed, a copy of the exportation report to the customs office that is located nearest to the point at which the item was mailed\n11. A report made with respect to the exportation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice.\n12. A report with respect to the exportation of currency or monetary instruments, other than one referred to in sections 11 to 13, shall be submitted without delay at the customs office that is open for business at the time of exportation and that is nearest to the place of exportation.",
+    "history": "",
+    "last_amended": "2024-09-04",
+    "current_to": "2024-09-04",
+    "citation": "Memorandum D19-14-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-14-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-14-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-14-1",
+    "marginal_note": "Guidelines and general information",
+    "part": "Cross-border currency and monetary instruments reporting",
+    "division": "",
+    "heading": "",
+    "text": "1. The Act and its Regulations require imports and exports of CAN$10,000 or more or its equivalent in currency or monetary instruments (or the equivalent in a foreign currency, based on the official conversion rate) to be reported to a border services officer.\nGeneral manner of reporting – Forms\n2. Importers and exporters may complete, sign, and submit the following forms to report their imports and exports of currency or monetary instruments and fulfill their reporting obligations:\n- (a) Form E677, Cross-border currency or monetary instruments report Individual , is used to report situations where currency or monetary instruments are physically carried by a person arriving in or departing from Canada, or where they form part of the person's baggage and that person and his or her baggage are being carried on board the same conveyance across the border.\n- (b) Form E667, Cross-border currency or monetary instruments report – General , is used to report all other situations, including mailing, shipping by courier, or transporting currency or monetary instruments on someone else's behalf. In the case of mail, the exporter who is sending the currency or monetary instruments to Canada has to affix Form CN23, CBSA Declaration Form, to the outside of the mail item and include a completed Form E667 inside.\n- (c) Form E668, Cross-border currency or monetary instruments report made by person in charge of conveyance , is used to consolidate all currency and monetary instruments transported by the person in charge of a conveyance. The importer or exporter should also complete Form E667.\n3. Import and export reporting require the same forms and data. Completed forms that are submitted and that comply with the conditions of this policy will be considered to meet the reporting requirements of the Act.\nCompleted forms\n4. Completed forms must be sent to the CBSA 's Programs Branch by first-class mail using a single gum-sealed envelope with no security marking or, where available, through inter-office mail in a reusable envelope.\n5. The CBSA captures data from completed forms and forwards it to the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). FINTRAC is Canada's financial intelligence unit, a specialized agency created to collect and analyze financial information and intelligence on suspected money laundering and terrorist financing activities. Forms are to be batched weekly by the CBSA office and sent to:\nCBSA / FINTRAC Data Entry Operational Service Centres Unit Traveller Operational Service Delivery Division Sir Richard Scott Building, 7th Floor 191 Laurier Avenue West Ottawa, ON K1A 0L8\nImport reporting\nImports by mail\n6. An exporter who sends currency or monetary instruments to Canada has to affix Form CN23, CBSA Declaration Form, to the outside of the mail item and include a completed currency reporting form (typically form E667) inside. If a declaration form indicates currency or monetary instruments, but a currency reporting form (or form E667) is either missing or incomplete, the currency will be retained and a retention notice will be sent to the importer.\n7. Other postal requirements may apply when you import or export currency or monetary instruments by mail. Contact Canada Post Corporation for more information at www.canadapost.ca . Currency mailed from a location outside of Canada to another destination outside of Canada but that transits Canada through the course of post does not have to be reported (e.g., currency or monetary instruments mailed from France to St-Pierre et Miquelon).\nImports by rail\n8. The person in charge of a conveyance has to report the currency or monetary instruments at the nearest CBSA office that is open for business. If the currency or monetary instruments are in the actual possession of a person, it will be that person's responsibility to report them to the nearest CBSA office that is open for business. Currency or monetary instruments that are in the actual possession of the crew member aboard a freight train must be reported at the place specified by a border services officer.\nCommercial imports by air\n9. Currency or monetary instruments that are transported by an air transportation company should be reported at the CBSA office for the destination airport shown on the air waybill.\nReporting at point of clearance\n10. When a person on board a commercial carrier arrives in Canada but is destined for another place in Canada, the currency or monetary instruments declaration must be made at the CBSA office where the traveller disembarks and is required to clear customs.\nIn-transit passengers\n11. Passengers aboard a commercial conveyance transiting through Canada do not have to report currency or monetary instruments in their possession as long as they are not removed, other than to be transferred under CBSA control to another commercial conveyance for departure to a place outside of Canada. A currency or monetary instruments report must be made if the passenger disembarks at a point where he or she is required to clear customs.\nTelephone reporting\n12. Established methods of reporting that involve the Telephone Reporting Centre (TRC) may be used for declaring currency or monetary instruments (i.e., CANPASS Corporate Aircraft and Private Aircraft). The Regulations allow for persons who report to a border services officer by telephone to make a currency or monetary instruments declaration. The border services officer at the TRC will complete the form on the person's behalf. No signature will be required on the form.\nSelf-reporting modes\n13. The Act requires that currency or monetary instruments be reported to an officer. Therefore, the various methods of self-reporting to CBSA (i.e., NEXUS etc.) may not be used to report currency or monetary instruments.\nAny other imports\n14. In any other situation, the person on whose behalf the currency or monetary instruments are imported has to report the currency or monetary instruments at the place where they are imported.\nEmergency imports\n15. In an emergency situation, a person in charge of a conveyance may unload currency or monetary instruments before making a currency or monetary instruments report. The person in charge of the conveyance may make a report by telephone, or other means, and as soon as possible make a written currency or monetary instruments report.\nExport reporting\nIndividuals\n16. Currency or monetary instruments that are in the actual possession of a person, or that form part of that person's baggage if the person and baggage are being carried on board the same conveyance, must be reported at the CBSA office nearest to the place of export that is open for business.\nCommercial exports\n17. Currency or monetary instruments that are exported by a courier must be reported by the person in charge of the conveyance at the place of export.\nExports by mail\n18. For currency or monetary instruments exports by mail, the exporter has to complete a currency reporting form (typically form E667) and include a copy of the form inside the mailed item. The exporter also has to mail or submit a copy of the form to the nearest CBSA office before or when the item is mailed.\nTelephone reporting\n19. No provisions exist to use the TRC to report exports of currency or monetary instruments at this time.\nAny other exports\n20. In any other situation, the person on whose behalf the currency or monetary instruments are being exported must make the currency or monetary instruments report at the CBSA office at the place of export.\nReporting exceptions\nDiplomats\n21. It is the CBSA 's policy, in accordance with these policy guidelines, to give precedence to the provisions of the Foreign Missions and International Organizations Act , over the reporting requirements of the Act.\nBank of Canada\n22. The Act exempts the Bank of Canada from all requirements to report imports or exports of currency or monetary instruments.\nExemption applicable to imported shares exception\n23. A person or entity is not required to make a report under subsection 12(1) of the Act with respect to stocks, bonds and debentures imported into Canada by courier or as mail if the importer is a financial entity or a securities dealer as defined in subsection 1(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations or a transfer agent.\nDuty to answer and comply\n24. A person who reports currency or monetary instruments has to answer truthfully any questions that a border services officer asks about the information required for the report.\n25. A person who makes the report has to present the currency or monetary instruments, unload any conveyance or part of a conveyance or baggage, and open or unpack any package or container that a border services officer wishes to examine.\nVerification\n26. When a person reports currency or monetary instruments, a border services officer may examine the currency or monetary instruments to verify the report.\nSearching persons\n27. If an officer has reasonable grounds to suspect that the Act has been violated, or that a person is attempting to circumvent the Act, the officer may search:\n- (a) any person who has arrived in Canada, within a reasonable time after the person's arrival in Canada\n- (b) any person who is about to leave Canada at any time before his or her departure; or\n- (c) any person who has had access to an area designated for use by persons about to leave Canada, and who leaves that area but does not leave Canada, within a reasonable time after the person leaves the area\nSearching conveyances\n28. An officer may, in order to determine whether there are, on or about a conveyance, currency or monetary instruments of a value equal to or greater than the amount prescribed, search a conveyance for violations of the Act. The officer may stop, board, and search the conveyance, examine anything in or on it, open or cause to be opened any package or container in or on it, and direct the conveyance to be moved to a CBSA office or other suitable place for the search.\nSearching baggage\n29. An officer may, in order to determine whether there are, in baggage, currency or monetary instruments of a value equal to or greater than the amount prescribed search the baggage, examine anything in it, open or cause to be opened any package or container in it, and direct the baggage be moved to a CBSA office or other suitable place for the search.\nSearching mail\n30. An officer may examine and open any mail that is being imported or exported or cause to be opened any such mail that he or she has reasonable grounds to suspect contains CAN$10,000 or more in currency or monetary instruments. This is to be done in the presence of another officer when and if feasible.\nRetention\n31. When a person indicates that he or she has currency or monetary instruments to report but cannot or fails to complete a cross-border currency or monetary instruments report at that time, the officer may retain the currency or monetary instruments until the report is complete. The officer will give the importer written notice in person or by registered mail that the currency has been retained. When currency sent by courier or mail is retained, the officer will notify the exporter. If the exporter's address is not known, the officer will notify the importer. The notice shall be given or sent without delay within 60 days of retention.\n32. The importer or exporter must satisfy the officer that the currency or monetary instruments have been reported or that they have decided not to proceed with the import or export within 30 days following the issuance of the retention notice for courier or mail imports or exports. In all other cases, a full report of the currency or monetary instruments must be made within seven days of the issuance of the retention notice. If the requirements are not met within the prescribed period, the currency or monetary instruments will be considered abandoned to the Crown.\nSeizures\n33. If an officer has reasonable grounds to believe that subsection 12(1) of the Act (reporting requirements) has been contravened, he or she may seize the currency as forfeit and applicable terms of release will be offered.\n34. If an officer suspects on reasonable grounds that the non-reported currency or monetary instruments are proceeds of crime or terrorist finances, the officer may seize the currency with no terms of release.\nTransfers of monies\n35. Currency or monetary instruments that are forfeited or seized, and the financial penalties collected under the Act, must be promptly deposited or forwarded directly to Public Services and Procurement Canada (PSPC), Seized Property Management Directorate (SPMD).\nRequest for review of a seizure process\n36. Under subsection 24.1 of the Act, the Minister, or an officer designated by the President for the purpose of this section, may, within 90 days after a seizure or an assessment of a penalty, cancel the seizure, or cancel or refund the penalty or reduce a penalty or refund the excess amount of the penalty collected in respect of unreported currency.\n37. Under subsection 25 of the Act, a person from whom currency or monetary instruments were seized, or the lawful owner, has 90 days after the date of the seizure to request a decision of the Minister on whether the reporting requirement was contravened. A person may apply for a decision by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister.\n38. The request for review must be sent to the Recourse Directorate by using one of the below options:\n- Submitting a request online, using E-Appeals\n- Submitting a request in writing to the following address:\nRecourse Directorate, Canada Border Services Agency, 333 North River Road, Tower A, 11th Floor Ottawa ON K1A 0L8\n39. Once the Recourse Directorate has made a decision, a registered letter explaining whether the seizure has been maintained, amended, or cancelled, and the reasons for that decision will be sent to the person who requested the review.\n40. When money laundering or terrorist financing charges are laid in connection with the seizure, the Recourse Directorate has 30 days after court proceedings conclude to render a decision.\n41. If the Recourse Directorate finds that there has been no contravention, it will notify PSPC ’s Seized Property Management Directorate to refund the penalty that was paid for return of the currency, return the monetary instruments, or return an amount equal to the value of the money seized.\n42. A person has 90 days after he or she is notified of a decision to request an appeal to the Federal Court of Canada. When the matter is brought before the Trial Division of the Federal Court, it will be turned over to the Department of Justice. The Recourse Directorate will continue to oversee and instruct legal counsel on the proceedings and will have the final say in the disposition of any appeal.\nThird-party claims\n43. The Act permits third parties to file claims. A third party who claims interest in the seized currency or monetary instruments has 90 days after the seizure to apply in writing to the court for a claim. The court that receives the request shall hear the appeal within 30 days of receiving the application.\n44. The person who makes the claim has to serve notice of the application and of the hearing to the President or an officer designated by the President (Recourse Directorate). If civil litigation becomes necessary, the case will be turned over to the Department of Justice, and the Recourse Directorate will oversee and instruct legal counsel on the proceedings and will have the final say in the position taken by the CBSA in contesting a third-party application.\n45. The applicant must prove that his or her interest in the currency or monetary instruments was acquired in good faith before the contravention, that he or she is innocent of any complicity resulting in the contravention, and that he or she exercised reasonable care to ensure that the currency or monetary instruments would be reported.\n46. In accordance with the court order, the Recourse Directorate will instruct the Minister of Public Services and Procurement to return to the applicant the currency or monetary instruments or an amount calculated on the basis of their interest as declared in the court order. Either the CBSA or the person making the application may appeal an order made by the court.\nDisclosure of information\nDisclosure by the CBSA\n47. Information obtained under the Act is not CBSA information and can only be used and disclosed as provided for under the Act, except for information from reports that is forwarded to FINTRAC .\n48. Information obtained under this Act may be used internally when it is relevant in the administration and enforcement of the Act, the Immigration and Refugee Protection Act or the Customs Act .\n49. Information gathered as a result of administering or enforcing the Act may be disclosed to the appropriate police force if an officer has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering or terrorist financing offence.\n50. Officers may disclose information to FINTRAC if they have reasonable grounds to suspect that the information would help the Centre detect, prevent, or deter money laundering or terrorist financing.\nDisclosure by FINTRAC\n51. The Act permits FINTRAC to disclose information to the CBSA if it determines the information to be relevant to an offence is related to the importation of goods which are prohibited, controlled or regulated under the Customs Act or other statutes, money laundering, or terrorist financing activities.\nAdditional information\n52. For more information, contact:\nCross-Border Currency Reporting Program Program Compliance Division Traveller Programs Directorate 17th floor, Sir Richard Scott Building 191 Laurier Avenue West Ottawa ON K1A 0L8\nEmail: cbcr.dmte@cbsa-asfc.gc.ca\n53. For the most recent information on reporting cross-border currency and monetary instruments, contact the CBSA 's free Border Information Service (BIS) at 1-800-461-9999 . If you are calling from outside of Canada, you can access BIS by calling (204) 983-3500 or (506) 636-5064 . Long distance charges will apply. For those with hearing or speech impairments, dial 1-866-335-3237 . You can also visit our website at: www.cbsa.gc.ca .",
+    "history": "",
+    "last_amended": "2024-09-04",
+    "current_to": "2024-09-04",
+    "citation": "Memorandum D19-14-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-14-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-14-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-14-1",
+    "marginal_note": "References",
+    "part": "Cross-border currency and monetary instruments reporting",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office Cross-Border Currency Reporting Program Traveller Compliance Unit Program Compliance Division Travellers Branch Headquarters file 5001-13-4 Legislative references Proceeds of Crime (Money Laundering) and Terrorist Financing Act (S.C. 2003, c. 17) Cross-Border Currency and Monetary Instruments Reporting Regulations (SOR/2002-412, November 21, 2002 ) Other references Customs Act Immigration and Refugee Protection Act Criminal Code of Canada Superseded memorandum D Memorandum D19-14-1 dated May 29, 2018",
+    "history": "",
+    "last_amended": "2024-09-04",
+    "current_to": "2024-09-04",
+    "citation": "Memorandum D19-14-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-14-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-15-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-15-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Trade chain partners, including importers, exporters, customs brokers, carriers, customs service providers, warehouse operators.\nKey content: This memorandum outlines and explains the legislation, Regulations and general guidelines that apply to reporting of goods under Part 2.1 of the Proceeds of Crime (Money Laundering) Terrorist Financing Act (PCMLTFA) and the Proceeds of Crime (Money Laundering) Terrorist Financing Reporting of Goods Regulations (PCMLTFRGR).\nKeywords: PCMLTFA , PCMLTFRGR , money laundering, terrorist financing, sanctions evasion, trade-based money laundering (TBML), commercial goods, importer, exporter, program\nOn this page Definitions Guidelines Declarations Records Guidance Monitoring Reporting References Contact us",
+    "history": "",
+    "last_amended": "2025-04-08",
+    "current_to": "2025-04-08",
+    "citation": "Memorandum D19-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-15-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-15-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Definitions\n- Guidelines Declarations Records Guidance Monitoring Reporting\n- References\n- Contact us",
+    "history": "",
+    "last_amended": "2025-04-08",
+    "current_to": "2025-04-08",
+    "citation": "Memorandum D19-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-15-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-15-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purposes of this document, the following definitions will apply:\nCommercial goods\nGoods imported or exported, to or from Canada for sale or for any industrial, occupational, commercial or other like use.\nLogistics partner (for the purpose of this Memorandum, as this term is not found in the Act or Regulation)\nAny business engaged in the transportation or storage of the commercial goods being imported or exported to or from Canada including carriers, freight forwarders, couriers and warehouse operators.\nTrader\nAny person or company that purchases, sells or causes commercial goods to be imported or exported to or from Canada, whether they own the goods or not.\nOfficer\nAny person delegated to administer or enforce Part 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA), and the Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations (PCMLTFRGRs).\nRecords\nAny document, whether written or electronic, described in the Customs Act , or any of the corresponding Regulations governing the transportation and storage, reporting and accounting, or destruction of goods being imported or exported to or from Canada.",
+    "history": "",
+    "last_amended": "2025-04-08",
+    "current_to": "2025-04-08",
+    "citation": "Memorandum D19-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-15-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-15-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "On April 1, 2025 , the Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations (the Regulations) and amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the Act) come into force.\nThe Regulations require traders to declare whether the imported or exported goods are proceeds of crime or are related to money laundering, terrorist financing, or sanctions evasion; and, attest that the goods are in fact being imported or exported.\nEvery person and business involved in the trade chain, including traders and logistics partners, are also required to retain records already being maintained for customs and tax purposes; and, truthfully answer questions related to the import or export of goods when asked by an officer.\nThe Regulations also establish an administrative monetary penalty framework to promote compliance with the Act.\nDeclarations\nEffective April 1, 2025 , a report or declaration made under the Customs Act for any of the current commercial processes will satisfy the requirements in the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the Act). Therefore, the day-to-day operations of traders or logistics partners remain unchanged.\nThe CBSA is evaluating which forms or commercial processes, if any, may require updating to include new language to clarify the dual purpose of the reports and declarations. Impacted stakeholders will be advised as changes are made to any forms already in use for commercial processing of imported or exported goods, or to service agreements between the CBSA and participants in any of the reporting, release and accounting programs (e.g., Electronic Data Interchange (EDI), CBSA Assessment and Revenue Management (CARM)).\nCommercial goods referred by the CBSA for regulatory investigation under the Act will be detained and notices sent to traders and logistics partners according to existing procedures consistent with all other programs administered or enforced by the CBSA .\nInformation about the regulatory investigation process will be published in updates to this memorandum as the program evolves.\nRecords\nRecord keeping is already a requirement for all reporting and accounting of imported and exported commercial goods under the Customs Act and corresponding Regulations , therefore, no changes are necessary.\nTraders and logistics partners will be advised on a case-by-case basis if a request for records is being made because of a regulatory investigation under the Act.\nGuidance\nThe vast majority of Canadian trading activity is motivated by legitimate economic purpose and financed through legitimate sources. Therefore, existing processes for reporting commercial goods are sufficient, and corresponding payments will be verifiable upon request.\nPart 2.1 of the Act and the corresponding Regulations does require the trading and logistics partner community to report if the commercial goods involved in the transaction are proceeds of crime, or are goods related to money laundering, terrorist financing or sanctions evasion, as well to declare that the goods are actually being imported or exported.\nTherefore, anyone involved in the trade of commercial goods should be aware of the threat posed by the cross-border movement of illicit financial flows, such as trade-based money laundering (TBML), and the risk they pose to Canadian economic security. Exercising care and due diligence in respect to Part 2.1 of the Act now forms part of expectations for traders and logistics partners.\nIn general, traders and logistic partners can monitor and report.\nMonitoring\n- Review and be aware of the indicators published by the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) and the Financial Action Task Force (FATF) for Trade Based Money Laundering and avoid suspicious trades.\n- Maintain high-standards in reporting and declarations, encourage trusted trading relationships, and refuse to trade in cases when the facts and circumstances are not transparent, or not evidently caused for legitimate economic purposes.\n- Ensure the proper collection and storage of records in respect of the payments for goods; and refuse to trade, transport or store commercial goods in cases when the terms of the trade, including the settlement, are not transparent, or are suspicious.\nReporting\nUnless specified as a reporting entity, traders and logistics partners are not required to report suspicious financial activity to FINTRAC .\nSection 7.1 of the Customs Act states that all information provided to an officer in the administration or enforcement of any Act of Parliament which prohibits, controls or regulates the import or export of goods shall be true, accurate and complete. This provision includes the Act and Regulations.\nThe CBSA assumes that traders and logistics partners will only report legitimate goods. However, any cases of trading activity involving circumstances that are suspected to be related to proceeds of crime, terrorist financing or sanctions evasion, or related to money laundering, can be reported to the CBSA on a case-by-case basis in one of these 2 ways:\n- To the nearest CBSA customs office and asking to speak to a border services officer or commercial supervisor\n- To the CBSA ’s Border Watch Tip Line by phone or electronic submission",
+    "history": "",
+    "last_amended": "2025-04-08",
+    "current_to": "2025-04-08",
+    "citation": "Memorandum D19-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D19-15-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D19-15-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Proceeds of Crime (Money Laundering) Terrorist Financing Act\n- Proceeds of Crime (Money Laundering) Terrorist Financing Reporting of Goods Regulations (SOR/2025-67)\n- Regulations Amending the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations and the Proceeds of Crime (Money Laundering) and Terrorist Financing Administrative Monetary Penalties Regulations (SOR/2025-68)\n- Customs Act\n- Reporting of Imported Goods Regulations (SOR 86-873)\n- Reporting of Exported Goods Regulations (SOR 2005-23)\n- Imported Goods Records Regulations (SOR 86-1011)\n- Exporter and Producers Records Regulations (SOR 97-71)\n- Customs Brokers Licensing Regulations (SOR 86-1067)\n- Transportation of Goods Regulations (SOR 86-1064)\nRelated D memoranda\n- D17-1-4: Documentation Requirements for Commercial Shipments\n- D4-1-4: Customs Sufferance Warehouses (Paragraph 91 “Record Keeping – Open and Closed”)\n- D7-4-4: Customs Bonded Warehouses (Paragraph 35 “Records”)\n- D2-6-7: Use of Form BSF241, Non-Monetary General Receipt\nFATF and FINTRAC Trade Based Money Laundering Indicators\n- Trade-Based Money Laundering: Risk Indicators\n- FATF /Egmont Trade-based Money Laundering: Trends and Developments\n- Operational alert: Professional money laundering through trade and money services businesses\nIssuing office\nBorder Financial Crime Centre Intelligence and Investigations Directorate Intelligence and Enforcement Branch",
+    "history": "",
+    "last_amended": "2025-04-08",
+    "current_to": "2025-04-08",
+    "citation": "Memorandum D19-15-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Exporters of commercial goods and customs service providers\nKey content: This memo outlines the guidelines and requirements that exporters must fulfill to meet their obligations to report goods that are exported from Canada\nKeywords: Carriers, CERS, customs service providers, exports, export declaration, export reporting, exporter, restricted goods",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains\n- Appendix B: Goods that do not need an export declaration\n- Appendix C: Summary Reporting Program\n- Appendix D: Proof of report\n- Appendix E: When an export declaration is required\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated to:\n- clarify the process required to obtain a business number or RM program identifier (please refer to the definitions thereof and to paragraphs 7, 42 and 43)\n- clarify the exporter reporting exemption for visiting forces (refer to paragraph 75 and Appendix B: Goods that do not need an export declaration )\n- make minor editorial revisions and renumber paragraphs",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following definitions, some of which are from the Customs Act and the Reporting of Exported Goods Regulations , apply in this memorandum:\nAct The Customs Act . Administrative Monetary Penalty System (AMPS) A system used by the CBSA to issue monetary penalties to commercial clients for contravening the CBSA's trade and border legislation. The AMPS sets out monetary penalties for contraventions of, or failure to comply with, the Act, Customs Tariff , and any regulations under these Acts including contraventions of the terms and conditions of licensing agreements and undertakings. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of a large container or a transport unit, without intermediate containment or intermediate packaging. Business number and RM program identifier BN9 The business number BN9 is a nine (9)-digit number designated by the Canada Revenue Agency (CRA) and is used as a common client identifier for businesses to simplify their dealings with federal, provincial, and municipal governments. Businesses receive a BN9 when they are incorporated federally, registered or incorporated provincially, or enrolled in federal or provincial programs (e.g. GST , HST , or EHT ). RM The RM is a six (6)-character alphanumeric program identifier that notes the business is enrolled in a CBSA program (e.g. Exporter, Importer, Carrier, Customs Broker). Formerly used to identify only importers and exporters, the CBSA Assessment and Revenue Management (CA RM ) Solution has broadened the use of the RM to all CBSA programs. BN15 The BN15 is made up of the BN9 plus the RM identifier as defined above (e.g. 123456789 RM 0001). The exporter must have a BN15 active for export (i.e. Exporter Program). Canadian Export Reporting System (CERS) A web-based, self-service portal that allows the exporting community to electronically submit exporters' export declarations to the CBSA. Carrier In respect of goods that are exported, the person, other than the exporter of the goods, involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport goods to or from Canada. Commercial goods Goods that are exported for sale or for any industrial, occupational, commercial, institutional or other similar use. For the purposes of this memorandum, commercial goods include company transfers. Company transfers Goods that cross borders as a result of transactions between parent corporations and their direct investment enterprises or transactions between related companies. Example: stocks sent to related branches. Conveyance Any vehicle, aircraft or water borne craft or any other contrivance that is used to move persons or goods. However, for the purposes of this memorandum, conveyance excludes: conveyances that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff cargo containers that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , and reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods Customs service provider In respect of goods that are exported, means a person who provides to the exporter, customs services relating to the exportation of the goods, other than the sole service of transporting the goods from Canada, and includes an agent or other representative of the exporter, a customs broker and a freight forwarder. Electronic Commerce Client Requirements Document ( ECCRD ) A document established by the CBSA, as amended from time to time, that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic longroom (eLR) A service offered at some CBSA offices to submit eligible documents by email. Emigrant Means one who leaves the country permanently to settle in another country. Export declaration The electronic form and the information on the form to be provided by the exporter or the customs service provider for the purpose of reporting exported goods in writing as prescribed by the Minister pursuant to subsection 95(4) of the Act. Export reporting office A customs office designated under section 5 of the Act for the purpose of reporting goods that are exported. Exporter In respect of goods that are exported, means the holder of a business number for the purposes of the Act who exports commercial goods or causes them to be exported. For the purposes of this memorandum, the exporter may be a non-resident, that is, residing outside of Canada but exporting goods from Canada. Goods For greater certainty, includes conveyances, animals and documents in any form. For the purposes of this memorandum, includes company transfers, but excludes: conveyances that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff cargo containers that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , and reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods Homogeneous goods Goods that: closely resemble each other in respect of their component materials and characteristics, and are intended to be used for the same purpose Mail Mailable matter from the time it is posted to the time it is delivered to the addressee thereof. Memorandum of Understanding (MOU) A written agreement between the CBSA and an MOU participant as described in Memorandum D3-1-8: Cargo – Export Movements . Monetary instruments The following instruments in bearer form or in such other form as title to them passes on delivery, namely: securities, including stocks, bonds, debentures and treasury bills, and negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than warehouse receipts or bills of lading Note: For greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing. No declaration required (NDR) Method of categorizing goods that are exempt from being reported by the exporter. Non-restricted goods Goods that do not require a permit, licence or certificate under any Act of Parliament. Officer A border services officer. Permit Approval granted by the responsible government department to allow the export of restricted goods. It includes permits, licences, or certificates in electronic or paper format. Exporters may, in certain cases, export restricted goods to eligible destinations under general export permits. Personal gifts and donations of non-restricted goods Exclude commercial goods and goods leaving Canada under any form of aid program. Place of exit The location in Canada from which export shipments leave the country. Regular goods Goods that are not “Restricted goods”, “Special goods” or goods mentioned in the “Exceptions to reporting by the exporter” sections. Restricted goods Sometimes referred to as “controlled goods”, means goods that are prohibited, controlled, or regulated under the Act or any other Act of Parliament. For the purposes of this memorandum, this includes goods exported under all General Export Permits ( GEP ) pursuant to the Export and Import Permits Act . Special goods For the purpose of this memorandum, refers to: non-restricted goods that will return to Canada after being exported; non-restricted goods temporarily imported that are leaving Canada; permanently exported conveyances; currency and monetary instruments in circulation; goods in-transit; and fishing catch. This definition does not include restricted goods. Time-sensitive goods Goods that: would lose their value or principal utility if not immediately exported for use within a limited time after the exportation (e.g. fruit, vegetables, frozen or fresh meats, flowers), or are part of a manufacturing and stock control system in which goods are produced and delivered, as they are required (e.g. just in time goods) United States United States, for the purposes of this memorandum, refers to the United States of America, including Puerto Rico and the U.S. Virgin Islands.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Why must exports be reported\n2. Goods being exported from Canada must be reported to the Government of Canada in accordance with Part V sections 95 to 97.2 of the Act.\n3. The export declaration is used to ensure compliance with Canadian export control legislation and to provide the Government of Canada with export data.\nWho must report goods for export\nExporters\n4. The exporter, including a non-resident exporter, is the entity who exports the goods from Canada. The exporter is not to be construed as the person involved in the transportation arrangements (e.g. carriers, freight forwarders).\n5. The exporter may delegate the act of completing and/or submitting export declarations or documents to a third party such as a customs service provider, but, ultimately, it is the exporter who remains liable for ensuring that true, accurate and complete information is provided to the CBSA within the prescribed timeframes (refer to the “Timeframes” section).\nCustoms service providers\n6. A customs service provider may perform different roles, such as providing services related to the movement of the goods (e.g. freight forwarder, warehouse operator) or related to the submission of export declarations (i.e. as an agent of the exporter). With regard to the former role, if an officer suspects on reasonable grounds that the goods are being exported contrary to an Act of Parliament, they may request that the customs service provider report the goods in writing before the goods leave Canada, in accordance with section 14 of the Reporting of Exported Goods Regulations .\n7. Where a customs service provider is submitting an export declaration on behalf of an exporter, they will submit the export documentation according to the requirements specified for exporters. The customs service provider must report such exportations using the BN15 belonging to the exporter, not their own (refer to the note of paragraph 43).\nCarriers\n8. Carriers should refer to Memorandum D3-1-8: Cargo – Export Movements for information on cargo and conveyance reporting.\nGoods that you must report\n9. The following factors indicate whether goods must be reported (refer to Appendix E: When an export declaration is required ):\n- If the goods fall under the definition of “restricted goods”, refer to the “Restricted goods” section\n- If the goods do not fall under the above paragraph (a) but fall under the definition of “special goods”, refer to the “Special goods” section\n- If the goods do not fall under the above paragraphs (a) or (b), but fall under an exception found in the “Exceptions to reporting by the exporter” section, the goods do not need to be reported by the exporter\n- Unless they fall under one of the above paragraphs (a), (b), or (c), goods about to be exported from Canada are considered “regular goods” and must be reported to the CBSA by submitting an export declaration within the prescribed timeframes (refer to the “Timeframes” section) using the applicable reporting method (refer to the “Reporting methods” section)\n10. Notwithstanding the above, or any other provision of this memorandum, an officer has discretionary power in accordance with subsection 95(1.2) of the Act to require that exempted goods (refer to Appendix B: Goods that do not need an export declaration) be reported.\nRegular goods\n11. All goods not mentioned in the “Restricted goods” (paragraphs 12 to 14), “Special goods” (paragraph 15) or “Exceptions to reporting by the exporter” (paragraph 25) sections are considered “Regular goods” and must be reported to the CBSA by submitting an export declaration to an export reporting office within the prescribed timeframes (refer to the “Timeframes” section) using an applicable reporting method (refer to the “Reporting methods” section).\nRestricted goods\n12. When exporting restricted goods to the United States (this does not include restricted goods transiting through the United States for export to another country) an export declaration is not required.\nHowever, exporters must provide the required export permit within the timeframes by mode of transportation (refer to the “Timeframes” section), at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada. ( Exception: Permits for softwood lumber destined to the United States are not required to be presented to the CBSA. For details on permits for softwood lumber, please contact the Softwood Lumber Division of Global Affairs Canada ).\n13. Restricted goods exported to countries other than the United States:\n- An export declaration is required using an applicable reporting method (refer to the “Reporting methods” section) and\n- Exporters must provide the printout of the electronic declaration (e.g. Canadian Export Reporting System) and the required export permit within the timeframes by mode of transportation (refer to the “Timeframes” section), at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada. The export permit number must be quoted on the export declaration in the proper field.\nReporting goods under general export permits\n14. Exporters may, in certain cases, export restricted goods to eligible destinations under general export permits (GEP). They must, however, indicate the appropriate GEP number in the export permit field of the export declaration. If an export declaration is not required, as in the case of exports to the United States, the GEP number should be noted on the manifest or other appropriate documentation. For details on how to use and report a GEP , refer to Export controls from Global Affairs Canada.\nException: Goods valued at less than CAD$2,000 and exported under the authority of General Export Permit No. 12 - United States Origin Goods (GEP 12) do not have to be reported to the CBSA ( Note: If the total value of all the goods in the shipment is CAD$2,000 or more, the GEP number must be indicated in the permit field of the export declaration for those United States Origin goods that are being exported under the authority of the GEP, even if their individual value in the shipment is less than CAD$2,000). This exception applies even if the goods are not transiting through the United States but are exported from Canada directly to a foreign nation. This exception does not apply for goods being exported to countries listed in GEP 12. Such goods require individual export permits.\nSpecial goods\n15. There are 6 categories of “Special goods” as described in paragraphs 16 to 24, to which special reporting requirements apply. These requirements do not apply to any goods that are also “Restricted goods” in which case the procedures found in the “Restricted goods” section apply.\nNon-restricted goods that will return to Canada after being exported\n16. Non-restricted goods exported that will return to Canada are:\n- goods, excluding goods exported for further processing, that will return to Canada within 12 months, or\n- goods exported for repair or warranty repair that will return to Canada (no time limit)\n17. To help substantiate that the goods are Canadian goods upon their return to Canada, the exporter may use form BSF407-Identification of Articles for Temporary Exportation or an A.T.A. Carnet when the goods are exported; no export declaration is required . For applicable procedures, please refer to the Departmental Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods , Memorandum D2-6-5: Documentation of Goods for Temporary Exportation and Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods .\nFor information regarding conditions and restrictions for temporary exportation programs and for requirements when the goods are re-imported into Canada, please refer to the Departmental Memorandum in the D8 series .\nNon-restricted goods temporarily imported that are leaving Canada\n18. Temporary imports leaving Canada that were documented at the time of importation on form E29B, Temporary Admission Permit or on an A.T.A. Carnet must be presented to the CBSA prior to exportation of the goods; no export declaration is required (subject to paragraph 19 b) below) . For applicable procedures, please refer to Departmental Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations , Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit and Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods .\n19. Additionally, if the goods have been subject to repairs, additions, or processing while in Canada, the exporter must follow these reporting instructions:\n- Non-restricted goods temporarily imported for warranty repairs: If the non-restricted imported goods about to be exported from Canada underwent warranty repairs, no export declaration is required\n- Non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing (and leaving Canada): If the goods, while in Canada, have undergone additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is CAD$2,000 or more, an export declaration is required unless the goods are being exported to the United States. Only the additions, repairs or processing must be declared as exports. If the goods, while in Canada, have undergone additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000, no export declaration is required .\nPermanently exported conveyances\n20. Permanently exported conveyances include but are not limited to: vehicles, motorcycles, all-terrain vehicles, boats, airplanes, train engines and off-road equipment. All conveyances must be identified using the conveyance identification number (e.g. vehicle identification number, hull identification number of a boat or any other unique serial number). Depending on the final destination of the goods, exporters must follow the reporting instructions mentioned below:\n- When a conveyance is permanently exported to the United States: Documentation identifying the conveyance identification number must be presented to the CBSA upon request\n- When a conveyance is permanently exported to countries other than the United States: An export declaration quoting the conveyance identification number in the proper field must be presented to the CBSA within the prescribed timeframes (refer to the \"Timeframes\" section) using the applicable reporting method (refer to the \"Reporting methods\" section)\nCurrency and monetary instruments in circulation\n21. Currency and monetary instruments in circulation may have to be reported to the CBSA using one of the methods outlined in Memorandum D19-14-1: Cross-border Currency and Monetary Instruments Reporting . Currency and monetary instruments valued at CAN$10,000 or more have to be reported on form E677, Cross-border Currency or Monetary Instruments Report – Individual , E667, Cross-border Currency or Monetary Instruments Report – General or E668, Cross-border Currency or Monetary Instruments Report Made by Person in Charge of Conveyance . Other than the above, no export declaration is required .\n22. Non circulated currency is classified as goods with its own classification code and must be declared. In accordance with United Nations guidelines (United Nations, International Merchandise Trade Statistics: Concepts and Definitions, 1998), currency to be declared includes non-monetary gold, unissued banknotes, and securities and coins not in circulation. These items are regarded as commodities rather than financial items. They are to be valued, based on the transaction value of the printed paper or stamped metal, rather than their face value, and credited to the printing or metal industries.\nGoods in-transit\n23. The following goods moving in-transit through the United States and destined for consumption in another country (that is to say, not Canada or the United States) must be reported to the CBSA in writing on an export declaration: Commercial goods valued at CAD$2,000 or more: commercial goods destined for a single consignee, when the total value of all the goods in the shipment is CAD$2,000 or more Restricted goods: goods that are controlled, regulated or prohibited by any Act of Parliament, regardless of their value. This includes goods under General Export Permits (GEPs) Exception: Goods in-transit valued at less than CAD$2,000 and exported under the authority of General Export Permit No. 12 - United States Origin Goods (GEP 12) do not have to be reported to the CBSA ( Note: If the total value of all the goods in the shipment is CAD$2,000 or more, the GEP number must be indicated in the permit field of the export declaration for those United States Origin goods that are being exported under the authority of the GEP, even if their individual value in the shipment is less than CAD$2,000). This exception does not apply for goods being exported to countries listed in GEP 12. Such goods require individual export permits. Fishing catch 24. In accordance with section 17 of the Reporting of Exported Goods Regulations , if a commercial fishing vessel controlled by a Canadian entity catches fish or shellfish in Canadian territorial waters, and the catch is delivered to either a foreign port or to a commercial fishing vessel controlled by a foreign entity bound for a destination outside Canada, the exporter must report the export of the catch by submitting an export declaration , using one of the applicable reporting methods (refer to the “Reporting methods” section), immediately after the vessel returns to Canada. If the above conditions are not met, no declaration is required. For more information on the report of fishing vessels, please refer to Memorandum D3-1-8: Cargo – Export Movements . Exceptions to reporting by the exporter 25. The following goods do not need to be reported on an export declaration if they are not \"Restricted goods\" or do not fall under one of the \"Special goods\" categories outlined above: Non-restricted goods exported to the United States. For trains (railcars and locomotives) refer to paragraphs 76 and 77 Non-restricted commercial goods valued at less than CAD$2,000 Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use Non-restricted goods (excluding permanently exported conveyances) exported by diplomatic embassy or mission personnel for their personal or official use Personal gifts and donations of non-restricted goods, excluding permanently exported conveyances and commercial goods Timeframes 26. The timeframe to submit export declarations, permits or other documentation to the CBSA depends on the mode of transportation by which the goods leave Canada or by the type of goods being exported. 27. In accordance with section 3 of the Reporting of Exported Goods Regulations , the minimum timeframes for reporting exports to the CBSA are: For goods: exported by mail, not less than 2 hours before the goods are delivered to the post office in Canada that accepts mail for export exported by marine vessel, not less than 48 hours before the goods are loaded onto the vessel exported by aircraft, not less than 2 hours before the goods are loaded on board the aircraft exported by rail, not less than 2 hours before the railcar on which the goods have been loaded is assembled to form part of a train to be exported. Railcars are loaded at different places and then moved to a rail yard where the cars are assembled into a train to begin its journey from Canada, or exported by any other mode of transportation, immediately before the exportation of the goods. In the case of goods being exported by highway or any other mode not previously mentioned, they must be reported immediately before being exported, which means before the conveyance that is transporting the goods crosses the border or leaves Canada. For live animals and bulk, homogeneous, or time sensitive goods: Regardless of the mode of transportation, they may be reported immediately before they are exported, unless they are restricted goods, in which case they must be reported under the timeframes according to the mode of transportation, as outlined in (a) above For fishing catch pursuant to paragraph 24 of this memorandum: The exporter will submit an export declaration immediately after the vessel returns to Canada. Reporting methods 28. To submit an export declaration, the following two electronic reporting methods are available to exporters and to customs service providers reporting on an exporter’s behalf (refer to Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains ): Canadian Export Reporting System 29. The Canadian Export Reporting System (CERS) Portal is the primary method of reporting exports to the CBSA. 30. For more information about CERS, please refer to the CERS web page. 31. To register for CERS, exporters must complete the form BSF831-Exporter reporting application form and submit it by email to: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca . 32. When using the CERS reporting method, all applicable data must be provided to the CBSA in accordance with the technical requirements, specifications and procedures outlined in chapter 25 of the Electronic Commerce Client Requirements document ( ECCRD ) . G7 Electronic Data Interchange Export Reporting 33. Exports may also be reported electronically by G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI). 34. Information on becoming a G7 EDI participant is available on the Electronic Data Interchange / Portal Clients web page. 35. To register for G7 EDI, exporters must complete BSF831-Exporter reporting application form along with its G7-EDI Software information annex and submit these by email to cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca . 36. When using the G7 EDI reporting method, all applicable data must be submitted to the CBSA in accordance with the technical requirements, specifications and procedures outlined in chapter 19 of the ECCRD . Note: Whether using CERS or G7 EDI, the exporter is responsible for ensuring that any permit, licence, certificate or other required document is submitted to the CBSA at the prescribed time and place and in the prescribed manner in accordance with the Reporting of Exported Goods Regulations . Additional tools Export electronic longroom 37. The export electronic longroom (eLR) is an email and digital stamping service offered at some CBSA offices. 38. Exporters and customs services providers can use this service to submit eligible export documents electronically. For a list of eligible export eLR submissions and requirements, please consult the export Electronic Longroom web page. For a list of locations accepting export eLR submissions, please consult the directory of participating offices . System Outage Contingency Plan 39. In the event of a system outage, exporters or customs service providers can present two paper copies of the BSF844-Exporter contingency form in accordance with the CBSA System Outage Contingency Plan . 40. The documents must be presented at the export reporting office closest to the place of exit of the goods. If that office participates in the eLR process, the BSF844-Exporter contingency form can be emailed instead. For more information, please refer to the export Electronic Longroom web page (refer to paragraphs 37 to 39 and 41). 41. The BSF844-Exporter contingency form does not replace the requirement to submit an electronic export declaration (that is, CERS or G7 EDI declaration); therefore, along with completing the BSF844-Exporter contingency form, the exporter or customs service provider must submit an electronic export declaration once the system outage is resolved . Business number and RM program identifier 42. When using a reporting method, the exporter (including a sole proprietor, partnership, corporation, trust or other organization) must have a business number (BN9) and RM program identifier active for export (i.e. Exporter Program) and all related information up-to-date. A valid BN15 is required to submit export declarations via CERS or G7 EDI. 43. If the exporter does not have a BN9 and export RM , or has a BN9 but not an export RM , the exporter (or their customs service provider) can complete the Exporter Program Enrolment process using the CBSA Assessment and Revenue Management (CA RM ) Client Portal to obtain the BN15 or export RM respectively. For assistance, please contact CARM Client Support Help Desk (CCSH) by completing the web form. Note: A customs service provider who completes an export declaration on behalf of an exporter must enter the exporter’s BN15 on the export declaration and not their own. Administrative Monetary Penalties (AMP) are issued against the BN15 stated on the export declaration. Enforcement actions, in the form of seizures or ascertained forfeitures, may also be applied in addition to or in lieu of an AMP (refer to paragraph 60). Summary Reporting Program 44. The Summary Reporting Program (SRP) enables approved exporters of bulk or homogeneous goods (if such goods meet the eligibility criteria) to submit a monthly summary of their exports after the goods have been exported. 45. For more information on the application and reporting processes of the SRP, please refer to Appendix C: Summary Reporting Program . For more information on submitting summary reports through the CERS Portal, please refer to Appendix C: Summary Reporting Program and chapter 25 of the ECCRD . Oral reporting 46. Goods that are being exported because of medical emergency, fire, flood or other disaster that threatens life, property or the environment, may be reported orally at the export reporting office located closest to the place of exit of the goods. This reporting method cannot be used in circumstances not specifically identified. Proof of report 47. The proof of report is a number indicating that the goods to be exported have been reported to the CBSA. The proof of report format will be in accordance with the reporting method used (refer to Appendix D: Proof of report ). Carriers or customs service providers who are Memorandum of Understanding (MOU) participants (that is to say, entered into an MOU with the CBSA and agree to export only goods that have been or will be reported by the exporter in accordance with the Reporting of Exported Goods Regulations ) must obtain the export declaration proof of report number from the exporter before the goods leave Canada. Only the exporter's proof of report number is required; the exporter is not obliged to provide the MOU participant with a copy of the export declaration. Amending export declarations 48. Sometimes, exporters need to modify information on an export declaration by submitting an amended declaration. An amendment request should be submitted to the CBSA as soon as it is apparent that the declaration must be amended . 49. CERS offers an “Amend” feature. The exporter or customs service provider will be required to amend the export declaration when any of the data elements on the original, or on a previously amended export declaration, have changed. 50. For information on amendments to summary reports, please refer to Appendix C: Summary Reporting Program and chapter 25 of the ECCRD . 51. G7 EDI offers an electronic amendment feature. For more information, please refer to the G7 Electronic Data Interchange Export Reporting website . Cancelling export declarations 52. When goods reported to the CBSA on an export declaration are not exported from Canada, the exporter or the exporter's customs service provider must inform the CBSA. Cancellations of export declarations should be submitted as soon as possible. The manner in which cancellations are made will depend on the method used to report the exports as detailed below. 53. A CERS export declaration submission can be cancelled electronically through the CERS Portal using the “Void” feature under “Export Documents” up to 90 days after the original date of submission. 54. For cancellation of a summary report, refer to Appendix C: Summary Reporting Program and to chapter 25 of the ECCRD . 55. Cancellations to a G7 EDI declaration are to be made through the electronic cancellation feature. For more information on the process to be followed, please refer to the G7 Electronic Data Interchange Export Reporting website. Note: Exporters who fail to report amendments to export declarations or the cancellation of exportations may be subject to penalties. Examination of exports by the CBSA 56. According to paragraph 99(1)(c) of the Act, an officer may, at any time up to the time of exportation, examine any goods that are to be exported or that have been reported under section 95 of the Act and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts. 57. According to paragraph 99(1)(c.1) of the Act, at any time up to the time of exportation, the officer can examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts. 58. According to paragraph 95(3)(b) of the Act, exporters are responsible for the presentation of their goods for examination to the CBSA. The CBSA does not charge any costs related to the examination of goods. However, exporters may be subject to costs that are generally charged by third parties such as warehouse operators, building facilities owner, etc. Detention of exports by the CBSA 59. According to section 101 of the Act, goods that are about to be exported may be detained until an officer is satisfied that the goods have been dealt with in accordance with the Act, and any other Act of Parliament that prohibits, controls, or regulates the exportation of goods, and any regulations made thereunder. All costs related to detentions are the responsibility of the exporter. Note: Properly filling out an export declaration with as much detail as possible (e.g. providing a detailed description of the goods, including make and model, when applicable) and providing the proper permits, if required, may help avoid unnecessary detentions; avoid overly broad or vague descriptions of goods and ensure that all data fields are completed properly. Penalties and enforcement 60. Enforcement actions may be in the form of seizures or ascertained forfeitures, either in addition to, or instead of, a penalty under the AMPS. Administrative monetary penalty system 61. When an exporter infraction is determined, a penalty may be applied against the exporter. 62. For further information on the AMPS, please refer to the Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System and the AMPS website . Seizures and ascertained forfeitures of exports by the CBSA 63. A seizure is a legal action that may result in certain goods becoming the property of the Government of Canada. A seizure may occur when there are reasonable grounds to conclude that there is a contravention of relevant legislation or regulations and that the goods can be seized pursuant to section 110 of the Act. 64. Ascertained forfeiture is the legal process used when seizure would be impractical or impossible, as in the case of goods that have already been exported. Ascertained forfeiture is used under the same conditions as a seizure; an ascertained forfeiture may result in the assessment of a monetary penalty, in an amount equal to, or lesser than the value of the goods pursuant to section 124 of the Act. Recourse 65. Exporters may appeal any CBSA enforcement action under section 129 of the Act. They must do so within 90 days of the enforcement action. In some cases, an extension of time is available (refer to Appeals/Reviews ). Voluntary Disclosure Program 66. The Voluntary Disclosure Program encourages clients to come forward and correct deficiencies to comply with their legal obligations. It is aimed at providing clients with an opportunity to correct past omissions, thus rendering themselves compliant. 67. For further information on the Voluntary Disclosure Program, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure . Criminal prosecutions 68. It should be noted that there are provisions for imposing both criminal and civil sanctions under the Act. A criminal prosecution may be undertaken if there is evidence of an offence under the Act. 69. In most cases, the CBSA will perform all of the necessary duties related to the criminal investigation. However, depending on the circumstances of the case and the location of the offence, the CBSA may ask other law enforcement agencies for assistance or turn the entire matter over to another agency. One-time exporters exporting commercial goods 70. Normally a customs service provider who completes an export declaration on behalf of an exporter will provide the exporter’s BN15 on the export declaration and not their own. However, in the case of a one-time exporter exporting commercial goods, the customs service provider will submit the export declaration under their own BN15 on behalf of this exporter. Customs service providers can use the one-time exporter reporting option by selecting the “One Time Submission” option in CERS or by using their one-time exporter authorization ID for G7-EDI reporting. The “One Time Submission” reporting option should only be used one time by a customs service provider for each exporter. Customs service providers that have instances of multiple “One Time Submission” for the same exporter may be subject to penalties and enforcement actions. Note: Administrative Monetary Penalties (AMP) are issued against the BN15 stated on the export declaration. Enforcement actions, in the form of seizures or ascertained forfeitures, may also be applied in addition to or in lieu of an AMP (refer to the note under paragraph 43). Export reporting by the Department of National Defence and the Canadian Armed Forces 71. All reporting requirements found in this memorandum apply to the Department of National Defence (DND) and the Canadian Armed Forces, except for the following goods which may be reported orally at the designated export office located closest to the place of exit of the goods, pursuant to paragraphs 15 (a) and (b) of the Reporting of Exported Goods Regulations : A Canadian military conveyance that does not contain any goods or cargo, if the conveyance is not a restricted good, Goods that are the property of and are for the exclusive use of DND and that are being exported by that Department to its defence bases abroad or in support of Canadian Forces deployment operations. Note: Goods, including those exported for repair or overhaul, exported to other locations may be included under this exemption, provided that the goods remain owned by and for the exclusive use of the DND, and will be returned to Canada. 72. As the above mentioned goods do not need to be reported with an electronic reporting method, DND may be required to provide the carrier with NDR15 as indicated in Appendix B: Goods that do not need an export declaration . 73. Non-restricted goods exported by the DND for repair or overhaul are exempt from reporting (No Declaration Required NDR10) by paragraph 6(j) of the Reporting of Exported Goods Regulations . Paragraph 6j) states that goods exported for repair or warranty repair that will be returned to Canada may, if the goods are not restricted, be exported without being reported by the exporter. Note: Goods that would otherwise be restricted under the Export and Import Permits Act are considered non-restricted when exported by the DND. 74. If the goods are exported by a private company engaged by the DND, the company is required to report the goods electronically, using the CERS or G7 EDI reporting method, and provide any applicable export permits within the prescribed reporting timeframes. Exporter reporting exemption for visiting forces 75. Visiting forces of designated foreign countries pursuant to the Visiting Forces Act are exempted from reporting the exportation of arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country. The exemption only extends to goods owned by a designated foreign country that were imported temporarily by a visiting force under tariff item No. 9810.00 00. Visiting forces using this exporter reporting exemption may indicate to the carrier that No Declaration is Required (NDR) using NDR9 as outlined in Appendix B: Goods that do not need an export declaration. Export of trains (railcars and locomotives) to the United States 76. Trains (railcars of 8606 and locomotives of 86.01 and 86.02) exported to the United States solely for U.S. consumption (this excludes trains imported into the U.S. on a temporary basis) must be reported directly to Statistics Canada by the exporter. This exception exists because there is a provision in American law that eliminates the need to declare these goods as imports. Thus, there is no provision for the United States to collect information on railcars and locomotives under the Memorandum of Agreement on the Exchange of Import Data between Canada and the United States and data on these exports are not available. 77. For more information on how to report these goods to Statistics Canada, please send an email to statcan.tradeliaison-commerceliaison.statcan@statcan.gc.ca . 78. For more information related to exporter reporting, Contact border information services . Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains In accordance with the authority vested in me under the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Section note 1 pursuant to subsection 2(4) of the Customs Act Section note 2 and subsections 12(1) and (2) of the Canada Border Services Agency Act Section note 3 , I hereby authorize the following form and manner of filing the form as well as specify the information to be provided on the form for the purpose of reporting exported goods in writing under subsection 95(4) of the Customs Act . The present authorization repeals the prescription of Form B13A, Export Declaration and information contained therein dated July 10, 1997 . Form and manner of filing the form The electronic Export Declarations, including the Summary Report, (hereinafter the \"electronic Export Declaration\"), contained within the CERS portal, and the G7 Electronic Data Interchange (G7 EDI ) are the prescribed form for the purpose of reporting exported goods to the Canada Border Services Agency ( CBSA ) in accordance with subsection 95(1) of the Customs Act . The electronic Export Declaration must be submitted electronically to the CBSA through the CERS portal or the G7 EDI . Registration and use of the CERS portal and G7 EDI must comply with the technical requirements, specifications and procedures set out in the Electronic Commerce Client Requirements document. Information The data elements that constitute an electronic Export Declaration on the CERS portal and the G7 EDI are the prescribed information for the purposes of reporting exported goods in writing under subsection 95(4) of the Customs Act. This prescription document will take effect on June 30, 2020 . Dated at Ottawa, Province of Ontario, the 8th day of November 2019 . Signed by Peter Hill, Vice-President Canada Border Services Agency Section notes Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer Appendix B: Goods that do not need an export declaration If goods are exempt from being reported by the exporter and are being transported by a carrier with a memorandum of understanding (MOU) with the CBSA for exports, the exporter may indicate to the carrier that No Declaration is Required (NDR). The following NDR codes may be provided by the exporter to the carrier to indicate the reason an exporter declaration is not required. Note: Restricted goods exported for consumption in the United States do not require an exporter declaration; however, the appropriate permit, certificate or licence, must be presented. Each of the following NDRs should be read in conjunction with its corresponding section in the present memorandum as the latter provides more information on when these NDRs apply. NDR1: Non-restricted goods exported for consumption in the United States excluding trains (railcars and locomotives) NDR2: Non-restricted commercial goods having a value of less than CAD$2,000 NDR3: Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use (exception: permanently exported conveyances) NDR4: Non-restricted goods exported from Canada on a temporary basis by using the A.T.A. Carnet; A.T.A. Carnet numbers are required as part of the NDR NDR5: Non-restricted goods that were temporarily imported and documented on a form E29B - Temporary Admission Permit or an A.T.A. Carnet and are subsequently exported; E29B numbers or A.T.A. Carnet numbers are required as part of the NDR NDR6: Non-restricted cargo containers, skids, drums, pallets, straps and similar reusable goods used by a carrier in the international commercial transportation of goods NDR7: Non-restricted goods exported by a diplomatic embassy or mission personnel for their personal or official use (exception: permanently exported conveyances) NDR8: Personal gifts and donations of non-restricted goods (exception: permanently exported conveyances and commercial goods) NDR9: Arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country, that were temporarily imported by a visiting force NDR10: Non-restricted goods exported for repair or warranty repair regardless of value that will be returned to Canada NDR11: Non-restricted goods temporarily imported for warranty repairs; non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000 NDR12: Non-restricted goods for use as ship's stores by a Canadian carrier NDR13: Non-restricted goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse NDR14: Non-restricted goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation NDR15: Non-restricted goods exported because of an emergency or goods exported by the Department of National Defence (DND) and reported orally according to section 15 of the Reporting of Exported Goods Regulations NDR16: Other (this includes non-restricted goods used for unique situations). For this category, the reason for the NDR must be pre-authorized by the CBSA Appendix C: Summary Reporting Program Exporters interested in participating in the Summary Reporting Program (SRP) must submit an application to the CBSA and be approved to participate in the program. Criteria to qualify for the Summary Reporting Program An exporter may use summary reporting for exported goods if: the goods are bulk or homogeneous (if such goods meet the eligibility criteria); and, the exporter has received written confirmation from the CBSA that the goods may be reported in accordance with the SRP. Restricted goods If the goods to be exported are restricted goods, the exporter must present to the CBSA, at the time of application, written confirmation from the government department controlling the goods that it approves the goods being reported using the SRP. The export permits must be made available to the CBSA upon request. The exporter of restricted goods under the SRP must also ensure that their exporter’s Summary Reporting Program ID number is written on the export permit to identify the exporter as an SRP participant. Application process for the Summary Reporting Program A request to participate in the SRP must be made in writing on the BSF613-Summary Reporting Program Application Form . The completed application form, including the prescribed sample reporting format, should be forwarded to the CBSA headquarters (HQ) at: Canada Border Services Agency Integrated Corporate and Operational Support for Commercial Operations 191 Laurier Ave W 12th flr Ottawa ON K1A 0L8 The completed application form may also be scanned and sent as an attachment to the following e-mail address: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca If the CBSA determines that the exporter meets the program requirements and if the decision is made to approve the application, the latter is valid for 2 years. Exporters will need to re-apply at least 90 days before the effective expiry date in order to continue using summary reporting. Summary report ID numbers are unique for each participant and should not be shared with third parties as the SRP participant is liable for any non-compliance. If an application is not accepted, the CBSA will inform the applicant in writing. Amendments to the application for the Summary Reporting Program Exporters who wish to add goods, places of exit, or countries of destination to a summary report, not authorized on their initial application, are required to complete an amended application (BSF613-Summary Reporting Program Application Form) and submit it to the CBSA for approval. SRP participants wishing to report additional goods, or add places of exit or countries of destination that were not authorized on the original application, must not report the goods via the SRP until their amended application has been approved. If goods that were authorized on the original application subsequently become restricted, it is the exporter’s responsibility to submit an amended application to the CBSA immediately (refer to the above section entitled “Restricted goods” of this Appendix). Submitting a monthly report for goods that do not qualify for the SRP may result in an Administrative Monetary Penalty (AMP). Submitting a summary report SRP participants are required to submit a report covering the previous calendar month to the CBSA within 5 business days following the end of the month in which the goods are exported. On the first day of each month, CERS Portal Business Account Owners will receive an automated notice advising them of the requirement to submit the summary report within the prescribed timeframe. These are to be submitted via the CERS Portal. To avoid potential penalties from the CBSA, exporters must submit their reports using the prescribed format and within the specified timeframe. If there is nothing to report for a particular month, a report must still be submitted within 5 business days after the end of the month indicating that no exports have taken place for that month (that is to say, exporters are required to submit a nil report). Failure to provide a report or meet the 5 business days reporting timeframe may result in an administrative monetary penalty. When a penalty is issued in relation to a particular summary report not being filed, exporters are still required to submit that report. Amendments to the summary report When an amendment is required to a summary report, the specific summary report that requires an amendment must be selected in the CERS Portal. As a rule, the exporter or customs service provider will be required to submit an \"Amend to update the Summary Report\" when any of the data elements present in the most recent version of the report need to be changed. The Amend submission must be completed within 30 days of discovery (or being notified by the CBSA) of errors or omissions requiring one or more changes. The amendment must also be submitted if the goods are no longer being exported (please refer to chapter 25 of the ECCRD). Goods cannot be exported to countries of destination that were not authorized on the original SRP application (refer to the section above entitled \"Amendments to the application for the Summary Reporting Program\") until the latter application has been updated and approved by the CBSA. To avoid potential penalties from the CBSA, exporters must not export their goods before their amendment is approved. Termination of the Summary Reporting Program participation Exporters wishing to end their participation in the SRP must send written notice to the CBSA's Integrated Corporate and Operational Support for Commercial Operations Unit (the contact information is provided above) informing of their intention, 30 days before the effective date of termination. The CBSA may remove exporters from the program should they no longer meet the program criteria. If the CBSA terminates an exporter's Summary Reporting Program privilege, the CBSA will inform the exporter in writing of its intention 30 days before the effective date of termination. Appendix D: Proof of report The formats of the proof of report numbers for each of the reporting methods are outlined hereinafter. Canadian Export Reporting System The proof of report number for a Canadian Export Reporting System (CERS) export declaration submission is composed as follows: Exporter's authorization ID (format: AA9999) Date of submission (format: YYYYMMDD), and Sequential number determined by the CBSA (between 1 to 99999999999, that is, 1 to 11 digits in length inclusively) Examples: March 20, 2020 is used as the hypothetical date of submission: AB1234202003201, AB12342020032010, AB123420200320100, AB123420200320101 The CBSA is aware that the exporting carrier occasionally obtained the proof of report number before the export declaration had been submitted in order to provide the exporter a \"unique carrier-assigned code\". This practice originated from some carriers hardcoding their system to require the proof of report before generating a Cargo Control Number (CCN). The \"unique carrier-assigned code\" on an export declaration must enable a carrier or warehouse operator to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. It is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the CCN. Carriers unable to generate a \"unique carrier-assigned code\" without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number. The exporter would subsequently complete the \"unique carrier-assigned code\" by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the \"unique carrier-assigned code\" would also need to number the shipments related to the identifier to make the code unique. Further guidance on completing the “unique carrier-assigned code” is provided below for three exportation scenarios: Goods are exported from Canada to a non-U.S. destination The user enters the “unique carrier-assigned code” provided by the exporting carrier. Goods are exported from Canada to the United States and proceed to a non-U.S. destination with a different carrier The user completes the “unique carrier-assigned code” with information related to the carrier departing the United States. Other carrier information on the export declaration should relate to the carrier transporting the goods from Canada. Goods are exported from Canada to a non-U.S. destination but the “unique carrier-assigned code” cannot be generated without a proof-of-report number It is no longer possible for the carrier to obtain the proof of report number from the exporter or customs service provider before the goods are reported. Carriers unable to generate a “unique carrier-assigned code” without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer #, parcel #, container #, railcar # or equipment #. The exporter would subsequently complete the “unique carrier-assigned code” by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier-assigned code” would also need to number the shipments related to the identifier to make the code unique. This guidance can be summarized with the following formula: unique carrier-assigned code = [identifier] + [date of export] + [shipment number]. G7 Electronic Data Interchange Export Reporting The proof of report number for G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI) is 17 digits in length, e.g. RC123420121012345, and includes: authorization ID, which is composed of 2 alphabetic and 4 numeric digits, e.g. RC1234, and form ID, which is composed of the year, month and 5-digit sequential transaction number, e.g. 20121012345 Note: The licence number issued to G7 EDI participants does not form part of the proof of report. Summary Reporting Program For the Summary Reporting Program (SRP), the proof of report number is the Summary Reporting Program ID number, e.g. SUM9999. This ID is unique to the exporter and does not change with each shipment. For SRP monthly reports submitted through the CERS Portal, the proof of report is composed as follows: SUMID (SUMNNNN) + submitters Auth ID (AANNNN) + YYYYMM for a total of 19 characters. Note: If the SRP report submission is completed by an exporter, then the SRP report will be assigned the exporter company's exporter Auth ID. If the SRP report submission is completed by a customs service provider on behalf of an exporter, then the SRP report will be assigned the customs service provider's Auth ID. No Declaration Required If exporters do not have to report their exports to the CBSA, carriers must note this by using the correct No Declaration Required Number (NDR number). For a comprehensive list of goods that do not require an export declaration please refer to Appendix B: Goods that do not need an export declaration . Appendix E: When an export declaration is required This chart will help you determine when an export declaration is required. Figure 1: How to determine when you need an export declaration The flow chart illustrates factors under which goods for exports must be reported. The goods are divided in 3 categories: restricted, special and regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. The chart begins with the question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes\", then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes\", an Export Declaration is not required If the answer is \"no\", an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes\", an Export Declaration may be required . Reference is made to note \"2\" again. If the answer is \"no\", you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information. If the reply is \"yes\", an Export Declaration is not required If the reply is \"no\", an Export Declaration is required Figure 1 : Text version The flow chart illustrates factors that determine which goods for exports must be reported. The goods are divided in 3 categories: restricted, special, regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. First question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes,\" then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes,\" an Export Declaration is not required If the answer is \"no,\" an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes,\" an Export Declaration may be required . Reference is made to note \"2\" again If the answer is \"no,\" you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information: If the reply is \"yes,\" an Export Declaration is not required If the reply is \"no,\" an Export Declaration is required References Consult these resources for further information: Applicable legislation Customs Act Reporting of Exported Goods Regulations Export and Import Permits Act Customs Tariff General Export Permit No. 12 - United States Origin Goods (GEP 12) Visiting Forces Act Related D-memos D2-6-5: Documentation of Goods for Temporary Exportation D3-1-8: Cargo: Export Movements D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods D8: Remissions and Temporary Importation D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure D17-1-5: Registration, Accounting and Payment for Commercial Goods D19-14-1: Cross-border Currency and Monetary Instruments Reporting D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods D22-1-1: Administrative Monetary Penalty System Superseded memoranda D Memorandum D20-1-1 dated August 5, 2022 Issuing office Exporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services Related links Forms BSF613-Summary Reporting Program Application Form BSF831-Exporter reporting application form BSF844-Exporter Contingency Form E29B, Temporary Admission Permit E667, Cross-border Currency or Monetary Instruments Report – General E668, Cross-border Currency or Monetary Instruments Report Made by Person in Charge of Conveyance E677, Cross-border Currency or Monetary Instruments Report – Individual Other resources Appeals/Reviews Administrative Monetary Penalty System Canadian Export Reporting System (CERS) Portal CARM Client Support Help Desk (CCSH) Electronic Commerce Client Requirements Document Electronic Data Interchange / Portal Clients Electronic Longroom G7 Electronic Data Interchange Export Reporting website Global Affairs Canada Softwood Lumber Division of Global Affairs Canada System Outage Contingency Plan",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "In accordance with the authority vested in me under the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Section note 1 pursuant to subsection 2(4) of the Customs Act Section note 2 and subsections 12(1) and (2) of the Canada Border Services Agency Act Section note 3 , I hereby authorize the following form and manner of filing the form as well as specify the information to be provided on the form for the purpose of reporting exported goods in writing under subsection 95(4) of the Customs Act .\nThe present authorization repeals the prescription of Form B13A, Export Declaration and information contained therein dated July 10, 1997 .\nForm and manner of filing the form\nThe electronic Export Declarations, including the Summary Report, (hereinafter the \"electronic Export Declaration\"), contained within the CERS portal, and the G7 Electronic Data Interchange (G7 EDI ) are the prescribed form for the purpose of reporting exported goods to the Canada Border Services Agency ( CBSA ) in accordance with subsection 95(1) of the Customs Act .\nThe electronic Export Declaration must be submitted electronically to the CBSA through the CERS portal or the G7 EDI .\nRegistration and use of the CERS portal and G7 EDI must comply with the technical requirements, specifications and procedures set out in the Electronic Commerce Client Requirements document.\nInformation\nThe data elements that constitute an electronic Export Declaration on the CERS portal and the G7 EDI are the prescribed information for the purposes of reporting exported goods in writing under subsection 95(4) of the Customs Act.\nThis prescription document will take effect on June 30, 2020 .\nDated at Ottawa, Province of Ontario, the 8th day of November 2019 .\nSigned by Peter Hill, Vice-President Canada Border Services Agency\nSection notes Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Section notes",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Appendix B: Goods that do not need an export declaration",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "If goods are exempt from being reported by the exporter and are being transported by a carrier with a memorandum of understanding (MOU) with the CBSA for exports, the exporter may indicate to the carrier that No Declaration is Required (NDR).\nThe following NDR codes may be provided by the exporter to the carrier to indicate the reason an exporter declaration is not required.\nNote: Restricted goods exported for consumption in the United States do not require an exporter declaration; however, the appropriate permit, certificate or licence, must be presented.\nEach of the following NDRs should be read in conjunction with its corresponding section in the present memorandum as the latter provides more information on when these NDRs apply.\nNDR1: Non-restricted goods exported for consumption in the United States excluding trains (railcars and locomotives) NDR2: Non-restricted commercial goods having a value of less than CAD$2,000 NDR3: Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use (exception: permanently exported conveyances) NDR4: Non-restricted goods exported from Canada on a temporary basis by using the A.T.A. Carnet; A.T.A. Carnet numbers are required as part of the NDR NDR5: Non-restricted goods that were temporarily imported and documented on a form E29B - Temporary Admission Permit or an A.T.A. Carnet and are subsequently exported; E29B numbers or A.T.A. Carnet numbers are required as part of the NDR NDR6: Non-restricted cargo containers, skids, drums, pallets, straps and similar reusable goods used by a carrier in the international commercial transportation of goods NDR7: Non-restricted goods exported by a diplomatic embassy or mission personnel for their personal or official use (exception: permanently exported conveyances) NDR8: Personal gifts and donations of non-restricted goods (exception: permanently exported conveyances and commercial goods) NDR9: Arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country, that were temporarily imported by a visiting force NDR10: Non-restricted goods exported for repair or warranty repair regardless of value that will be returned to Canada NDR11: Non-restricted goods temporarily imported for warranty repairs; non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000 NDR12: Non-restricted goods for use as ship's stores by a Canadian carrier NDR13: Non-restricted goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse NDR14: Non-restricted goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation NDR15: Non-restricted goods exported because of an emergency or goods exported by the Department of National Defence (DND) and reported orally according to section 15 of the Reporting of Exported Goods Regulations NDR16: Other (this includes non-restricted goods used for unique situations). For this category, the reason for the NDR must be pre-authorized by the CBSA",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Appendix C: Summary Reporting Program",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Exporters interested in participating in the Summary Reporting Program (SRP) must submit an application to the CBSA and be approved to participate in the program.\nCriteria to qualify for the Summary Reporting Program\nAn exporter may use summary reporting for exported goods if:\n- the goods are bulk or homogeneous (if such goods meet the eligibility criteria); and,\n- the exporter has received written confirmation from the CBSA that the goods may be reported in accordance with the SRP.\nRestricted goods\nIf the goods to be exported are restricted goods, the exporter must present to the CBSA, at the time of application, written confirmation from the government department controlling the goods that it approves the goods being reported using the SRP.\nThe export permits must be made available to the CBSA upon request.\nThe exporter of restricted goods under the SRP must also ensure that their exporter’s Summary Reporting Program ID number is written on the export permit to identify the exporter as an SRP participant.\nApplication process for the Summary Reporting Program\nA request to participate in the SRP must be made in writing on the BSF613-Summary Reporting Program Application Form . The completed application form, including the prescribed sample reporting format, should be forwarded to the CBSA headquarters (HQ) at:\nCanada Border Services Agency Integrated Corporate and Operational Support for Commercial Operations 191 Laurier Ave W 12th flr Ottawa ON K1A 0L8\nThe completed application form may also be scanned and sent as an attachment to the following e-mail address: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca\nIf the CBSA determines that the exporter meets the program requirements and if the decision is made to approve the application, the latter is valid for 2 years. Exporters will need to re-apply at least 90 days before the effective expiry date in order to continue using summary reporting. Summary report ID numbers are unique for each participant and should not be shared with third parties as the SRP participant is liable for any non-compliance.\nIf an application is not accepted, the CBSA will inform the applicant in writing.\nAmendments to the application for the Summary Reporting Program\nExporters who wish to add goods, places of exit, or countries of destination to a summary report, not authorized on their initial application, are required to complete an amended application (BSF613-Summary Reporting Program Application Form) and submit it to the CBSA for approval. SRP participants wishing to report additional goods, or add places of exit or countries of destination that were not authorized on the original application, must not report the goods via the SRP until their amended application has been approved.\nIf goods that were authorized on the original application subsequently become restricted, it is the exporter’s responsibility to submit an amended application to the CBSA immediately (refer to the above section entitled “Restricted goods” of this Appendix).\nSubmitting a monthly report for goods that do not qualify for the SRP may result in an Administrative Monetary Penalty (AMP).\nSubmitting a summary report\nSRP participants are required to submit a report covering the previous calendar month to the CBSA within 5 business days following the end of the month in which the goods are exported.\nOn the first day of each month, CERS Portal Business Account Owners will receive an automated notice advising them of the requirement to submit the summary report within the prescribed timeframe. These are to be submitted via the CERS Portal.\nTo avoid potential penalties from the CBSA, exporters must submit their reports using the prescribed format and within the specified timeframe.\nIf there is nothing to report for a particular month, a report must still be submitted within 5 business days after the end of the month indicating that no exports have taken place for that month (that is to say, exporters are required to submit a nil report).\nFailure to provide a report or meet the 5 business days reporting timeframe may result in an administrative monetary penalty. When a penalty is issued in relation to a particular summary report not being filed, exporters are still required to submit that report.\nAmendments to the summary report\nWhen an amendment is required to a summary report, the specific summary report that requires an amendment must be selected in the CERS Portal. As a rule, the exporter or customs service provider will be required to submit an \"Amend to update the Summary Report\" when any of the data elements present in the most recent version of the report need to be changed.\nThe Amend submission must be completed within 30 days of discovery (or being notified by the CBSA) of errors or omissions requiring one or more changes. The amendment must also be submitted if the goods are no longer being exported (please refer to chapter 25 of the ECCRD).\nGoods cannot be exported to countries of destination that were not authorized on the original SRP application (refer to the section above entitled \"Amendments to the application for the Summary Reporting Program\") until the latter application has been updated and approved by the CBSA.\nTo avoid potential penalties from the CBSA, exporters must not export their goods before their amendment is approved.\nTermination of the Summary Reporting Program participation\nExporters wishing to end their participation in the SRP must send written notice to the CBSA's Integrated Corporate and Operational Support for Commercial Operations Unit (the contact information is provided above) informing of their intention, 30 days before the effective date of termination.\nThe CBSA may remove exporters from the program should they no longer meet the program criteria. If the CBSA terminates an exporter's Summary Reporting Program privilege, the CBSA will inform the exporter in writing of its intention 30 days before the effective date of termination.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Appendix D: Proof of report",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The formats of the proof of report numbers for each of the reporting methods are outlined hereinafter.\nCanadian Export Reporting System\nThe proof of report number for a Canadian Export Reporting System (CERS) export declaration submission is composed as follows:\n- Exporter's authorization ID (format: AA9999)\n- Date of submission (format: YYYYMMDD), and\n- Sequential number determined by the CBSA (between 1 to 99999999999, that is, 1 to 11 digits in length inclusively)\nExamples: March 20, 2020 is used as the hypothetical date of submission:\nAB1234202003201, AB12342020032010, AB123420200320100, AB123420200320101\nThe CBSA is aware that the exporting carrier occasionally obtained the proof of report number before the export declaration had been submitted in order to provide the exporter a \"unique carrier-assigned code\". This practice originated from some carriers hardcoding their system to require the proof of report before generating a Cargo Control Number (CCN).\nThe \"unique carrier-assigned code\" on an export declaration must enable a carrier or warehouse operator to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. It is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the CCN.\nCarriers unable to generate a \"unique carrier-assigned code\" without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number.\nThe exporter would subsequently complete the \"unique carrier-assigned code\" by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the \"unique carrier-assigned code\" would also need to number the shipments related to the identifier to make the code unique.\nFurther guidance on completing the “unique carrier-assigned code” is provided below for three exportation scenarios:\nGoods are exported from Canada to a non-U.S. destination The user enters the “unique carrier-assigned code” provided by the exporting carrier. Goods are exported from Canada to the United States and proceed to a non-U.S. destination with a different carrier The user completes the “unique carrier-assigned code” with information related to the carrier departing the United States. Other carrier information on the export declaration should relate to the carrier transporting the goods from Canada. Goods are exported from Canada to a non-U.S. destination but the “unique carrier-assigned code” cannot be generated without a proof-of-report number It is no longer possible for the carrier to obtain the proof of report number from the exporter or customs service provider before the goods are reported. Carriers unable to generate a “unique carrier-assigned code” without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer #, parcel #, container #, railcar # or equipment #. The exporter would subsequently complete the “unique carrier-assigned code” by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier-assigned code” would also need to number the shipments related to the identifier to make the code unique. This guidance can be summarized with the following formula: unique carrier-assigned code = [identifier] + [date of export] + [shipment number].\nG7 Electronic Data Interchange Export Reporting\nThe proof of report number for G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI) is 17 digits in length, e.g. RC123420121012345, and includes:\n- authorization ID, which is composed of 2 alphabetic and 4 numeric digits, e.g. RC1234, and\n- form ID, which is composed of the year, month and 5-digit sequential transaction number, e.g. 20121012345\nNote: The licence number issued to G7 EDI participants does not form part of the proof of report.\nSummary Reporting Program\nFor the Summary Reporting Program (SRP), the proof of report number is the Summary Reporting Program ID number, e.g. SUM9999. This ID is unique to the exporter and does not change with each shipment.\nFor SRP monthly reports submitted through the CERS Portal, the proof of report is composed as follows: SUMID (SUMNNNN) + submitters Auth ID (AANNNN) + YYYYMM for a total of 19 characters.\nNote: If the SRP report submission is completed by an exporter, then the SRP report will be assigned the exporter company's exporter Auth ID.\nIf the SRP report submission is completed by a customs service provider on behalf of an exporter, then the SRP report will be assigned the customs service provider's Auth ID.\nNo Declaration Required\nIf exporters do not have to report their exports to the CBSA, carriers must note this by using the correct No Declaration Required Number (NDR number). For a comprehensive list of goods that do not require an export declaration please refer to Appendix B: Goods that do not need an export declaration .",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "Appendix E: When an export declaration is required",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This chart will help you determine when an export declaration is required.\nFigure 1: How to determine when you need an export declaration\nThe flow chart illustrates factors under which goods for exports must be reported. The goods are divided in 3 categories: restricted, special and regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. The chart begins with the question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes\", then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes\", an Export Declaration is not required If the answer is \"no\", an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes\", an Export Declaration may be required . Reference is made to note \"2\" again. If the answer is \"no\", you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information. If the reply is \"yes\", an Export Declaration is not required If the reply is \"no\", an Export Declaration is required\nFigure 1 : Text version The flow chart illustrates factors that determine which goods for exports must be reported. The goods are divided in 3 categories: restricted, special, regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. First question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes,\" then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes,\" an Export Declaration is not required If the answer is \"no,\" an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes,\" an Export Declaration may be required . Reference is made to note \"2\" again If the answer is \"no,\" you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information: If the reply is \"yes,\" an Export Declaration is not required If the reply is \"no,\" an Export Declaration is required",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-1-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information:\nApplicable legislation\n- Customs Act\n- Reporting of Exported Goods Regulations\n- Export and Import Permits Act\n- Customs Tariff\n- General Export Permit No. 12 - United States Origin Goods (GEP 12)\n- Visiting Forces Act\nRelated D-memos\n- D2-6-5: Documentation of Goods for Temporary Exportation\n- D3-1-8: Cargo: Export Movements\n- D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods\n- D8: Remissions and Temporary Importation\n- D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- D19-14-1: Cross-border Currency and Monetary Instruments Reporting\n- D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods\n- D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nMemorandum D20-1-1 dated August 5, 2022\nIssuing office\nExporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D20-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods",
+    "division": "",
+    "heading": "",
+    "text": "1. Businesses are required to substantiate their claim for relief of duty and/or excise taxes by providing documents that prove that the goods in question originated from Canada, were exported, or destroyed. The term \"originated from Canada\" refers to both domestic products and to previously imported, duty-paid products returning to Canada.\n2. Where possible, the CBSA has attempted to align its documentation requirements for proof of export, destruction, or Canadian origin with existing commercial documents. The commercial documents must describe the goods in sufficient detail to enable CBSA officers to verify that the goods exported or destroyed were the same as the goods temporarily imported or that goods returning to Canada are of Canadian origin. The claimant can add to these commercial documents, any other information useful to the CAD officer such as make, model, serial number, reason for export, nature of repair, cost of repair, exported for which show.\n3. Almost any reasonable form of proof is acceptable to the CBSA as documentary evidence. However, it should be noted that failure to present any conclusive proof may result in denial of relief of duties and/or taxes. The description of the goods on the bill of lading or similar document must be the same as on the import invoice. For example, a bill of lading would not be acceptable if, in the description field, it stated \"one crate\" or \"wearing apparel\". A more appropriate description would be \"men's shirts\".\n4. To help the importing community substantiate an entitlement to relief of payment of duties and/or taxes, Appendix A contains a table indicating the following elements:\n- (a) related directives;\n- (b) reasons requiring a company to prove that a shipment was either exported or destroyed;\n- (c) circumstances which may affect the type of documentation required; and\n- (d) type of documentation acceptable to the CBSA as proof of export or destruction in each particular case.\n5. When no documentation exists to prove export or destruction, the CBSA will examine a shipment prior to its export or destruction and certify form E15, Certificate of Destruction/Exportation . In cases where one company requests many export inspections (for example, submission of more than twenty E15 forms per month), local offices may request that a Regional Operational Services officer or a Commercial Operations Directorate, Entry Section officer consult with the exporter/broker to find an alternate process.\n6. In cases of destruction, where a claimant wishes to use a document other than form E15, an application may be made to the Regional Collector to use alternate forms of proof regularly. An example of this would be the paper work of the disposal company. Regional Operational Services will consult with the Regional CAD Unit and either reject or approve the proposal. Appendix B contains an example of form E15 along with procedures and completion instructions.\n7. Reimported commercial goods, such as lap top computers, commercial samples, artwork, will not require formal accounting, when the goods have been identified on a form Y38, Identification of Articles for Temporary Exportation , and are accompanying the traveller. An example of form Y38, as well as an explanation of the conditions under which formal accounting will not be required, can be found in Appendix C.\n8. Reimported non-commercial goods are subject to the conditions governing proof of Canadian origin found in Memorandum D2-6-5, Documentation of Personal Articles for Temporary Exportation (form Y38 procedures).\n9. Proof of origin for Canadian goods returning to Canada must be provided at the time release of the goods is being requested from the CBSA.\nArtwork\n10. It is necessary to prove a work of art is of Canadian origin to import it free of GST after it has been temporarily exported.\n11. If the artwork accompanies the traveller, a properly completed form Y38 will suffice to prove Canadian origin and no customs accounting document will be necessary.\n12. Bills of lading that describe the artwork in sufficient detail to enable the CBSA to verify that the artwork entering Canada is the same as that described on the export bill of lading will also be acceptable to prove Canadian origin.\n13. In lieu of the documentation outlined in paragraphs 11 and 12, members of CARFAC (Canadian Artists' Representation) can obtain a Certificate of Canadian Origin from the national office of Canadian Artists' Representation, B1-100 Gloucester Street, Ottawa, Ontario, K2P 0A4, Telephone: 613 231-6277. The form will be considered as proof of Canadian origin if it is properly completed, stamped, dated and signed by the Director, or delegated representative, of the Canadian Artists' Representation. A copy of the form must accompany the accounting document at the time of import, if the artwork does not accompany the traveller.\nPenalty Information\n14. The Customs Act provides for penalties if any false declaration is made upon the exportation or importation of goods.",
+    "history": "",
+    "last_amended": "2012-11-09",
+    "current_to": "2012-11-09",
+    "citation": "Memorandum D20-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-4",
+    "marginal_note": "Appendix A - Documentation Acceptable as Proof of Export/Destruction",
+    "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods",
+    "division": "",
+    "heading": "",
+    "text": "D-Memorandum Reason for Proof of Export/ Destruction Circumstance Acceptable Documentation D3-5-7 Temporary Importation of Vessels Partial relief (1/120 basis) of duties and/or taxes may be applicable for ships, rail cars and railway equipment imported on a temporary basis. To qualify for such relief, the export of the goods must be proven. A vessel imported temporarily on which 1/120 of the duty was paid. A General Declaration , form A6 (outward report), must be filed and the CBSA office of departure must be made aware that the vessel was imported on a 1/120 basis, or the CBSA must be advised in writing that the vessel is no longer being used for dutiable purposes. A railway car or equipment temporarily imported, on which 1/120 of the duty was paid. A US entry or landing certificate should be used as proof of export. If these are not available, the railway companies' records will be considered. D6-2-2 Refund of Duties Proof of export or destruction is required to substantiate a claim for refund of duties and taxes when the goods received are defective, are of inferior quality or are not the goods ordered. Besides the proof of export requirement, this directive outlines the other documents required to substantiate the original payment of duty and the condition of the goods. A refund claim of more than $100 duty and taxes excluding GST where the goods are transported out of the country by commercial carrier. A bill of lading which clearly describes the goods, or a US landing certificate. A refund claim of more than $100 duty and taxes excluding GST where the goods are destroyed. Form E15, Certificate of Destruction/Exportation . A refund claim of more than $100 duty and taxes excluding GST where the goods are transported out of the country by a non-commercial carrier and therefore no bill of lading is available. Foreign customs documentation fully completed and certified by a customs officer of the country to which the goods were exported which fully describes the goods or form E15. A refund claim of more than $100 duty and taxes excluding GST where the goods are transported out of the country by Canada Post Corporation. If the goods are exported through a customs mail centre and the refund claim (form B2G non-commercial /B2 commercial) is prepared at that time, the officer will write EXPORTATION VERIFIED on the claim and date stamp it. A postal receipt that indicates the goods, the destination and the date such as postal insurance, postal registration, or the GST Exempt postal receipt which is issued for foreign postal destinations is acceptable. A refund claim of less than $100 duty and taxes excluding GST. Any of the above documents or if not available, an attestation of exportation placed on the refund claim and signed by the claimant or his agent. D7-2-3 Obsolete or Surplus Goods Proof of destruction is required to obtain a drawback of duties under the Obsolete or Surplus Goods program. Destruction under CBSA supervision A certified form E15, Certificate of Destruction/Exportation . D7-3-2 Motor Vehicles Exported Drawback Regulations A drawback may be paid for some new motor vehicles purchased and used temporarily in Canada before being exported. To obtain the drawback, the export of the vehicle must be proven. Documentation as described in this directive is required to substantiate Motor vehicles, exported for drawback, driven across the border A sales contract (or like document stamped by the CBSA officer) on which the exporter has annotated the odometer reading upon export, the make of vehicle, ID number, date of delivery, license number, and province of issue (where applicable). A copy of the foreign registration is also required. D7-4-1 Duty Deferral Program Proof of export is required to obtain relief from payment of customs duties levied under Schedule I of the Customs Tariff , with respect to goods used in the processing of goods in Canada which are subsequently exported. Other documentation as outlined in this directive is also required to substantiate the relief. Consumable and expendable goods. Bills of lading or foreign customs documentation fully completed and certified by a customs officer of the country to which the goods were exported which fully describes the goods. D7-4-2 Duty Drawback Program A drawback may be paid in respect of certain goods manufactured in Canada and exported. To obtain the drawback, the export must be proven. A drawback may be paid in respect of certain goods imported into Canada and exported. To obtain the drawback, the export must be proven. Imported goods used in manufactured goods in Canada and subsequently exported. Export of goods subject to drawback. A sales invoice and bill of lading are required in addition to other documents to substantiate the drawback claim. In cases where goods are delivered to a bonded warehouse or duty-free shop for exportation, the claim shall also be accompanied by a copy of form B3, Canada Customs Coding Form . A sales invoice, bill of lading, credit and debit memorandums are required, in addition to other documents, to substantiate the drawback claim. In cases where goods are delivered to a bonded warehouse or duty-free shop for exportation the claim shall also be accompanied by a copy of the B3 form. D8-1-1 Temporary Importation Regulations Partial relief (1/60 basis) of duties and/or taxes may be applicable for goods imported on a temporary basis. To qualify for such relief, the export or destruction of the goods must be proven. 1/60 basis. Bills of lading, providing they fully describe the goods and can be related to the imported goods. Also acceptable are foreign customs documents fully completed and certified by a customs officer of the country to which the goods were exported which fully describe the goods. An attestation as to the presence of the goods in a foreign country, signed and certified by a foreign customs agency, may also be acceptable. If none of the above are available, form E15 may be used. D8-1-2 International Events and Conventions Services Program Proof of export is required for display goods temporarily imported under tariff item No. 9819.00.00, side shows and concessions, and goods imported for meetings or conventions of foreign organizations. Display goods, side shows and concessions, foreign conventions. At the time of exportation, goods which were granted temporary importation with the importer's copies of the Temporary Admission Permit (form E29B) or the ATA Carnet, must be presented to the CBSA for examination and certification. Also acceptable are consumption accounting documents or landing certificates fully completed and certified by a customs officer of the country to which the goods were exported or a US Certificate of Disposition of Imported Merchandise (D.F. 3227) fully completed and certified by a US customs officer. If none of the above are available, form E15 may be used. D8-1-2 International Events and Conventions Services Program When goods are imported in an emergency, they should be documented on form E29B. Goods consumed or destroyed in Canada may be accounted for on form B3. Emergency goods. Form B3 should contain a signed statement attesting to the destruction or consumption of the goods in Canada. See Memorandum D8-1-6 for qualified signees. D8-1-4 Form E29B, Temporary Admission Permit D8-1-7 Use of ATA Carnets for the Temporary Admission of Goods Goods may be temporarily entered on ATA Carnets or E29B forms where the document is subsequently lost. Lost ATA Carnets or forms E29B. Export may be substantiated by foreign customs documentation fully completed and certified by a customs officer of the country to which the goods were exported. If this cannot be obtained, form E15 can be used. D8-2-1 Canadian Goods Abroad D8-2-3 Non-commercial Importations Remission Order Canadian goods after having been temporarily exported for repair, addition or further processing are entitled to relief of duties and taxes. To substantiate the claim, it must be proven that the goods were exported from Canada and are not new importations. Commercial Canadian goods abroad. A work order or contract from the Canadian owner with a commercial invoice for the repairs. In the case of private vehicles, the registration will verify that it is Canadian. Summary reports which include work orders and commercial invoices. D8-3-8 Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order D8-4-2 Summary Reporting of Vehicle Repairs by Highway Carriers Vehicle repairs to highway carriers. D10-14-11 Canadian Goods and Goods Once Accounted for, Exported and Returned When Canadian goods are returned to Canada after a temporary exportation, their origin must be proven. Commercial products carried out and into Canada by a traveller. Form Y38, Identification of Articles for Temporary Exportation. Note that the goods must accompany the traveller. Jewellery. An appraisal certificate. Canadian art work. Bills of lading, a properly completed Y 38 if the artwork accompanies the traveller, or a Certificate of Canadian Origin certified by the Canadian Artists' Representation. Form E15 can be used if none of the above are available. Commercial items which do not fall into any of the above categories. Bills of lading, consumption entries or landing certificates fully completed and certified by a customs officer of the country to which the goods were exported. Evidence that the goods have not been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. If none of the above are available, form E15 can be used.",
+    "history": "",
+    "last_amended": "2012-11-09",
+    "current_to": "2012-11-09",
+    "citation": "Memorandum D20-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-4-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-4",
+    "marginal_note": "Appendix B - Form E15, Certificate of Destruction/Exportation",
+    "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods",
+    "division": "",
+    "heading": "",
+    "text": "1. Form E15 is an identification document used to describe goods exported or destroyed under CBSA supervision. Each shipment documented on form E15 must be examined by a CBSA officer and the officer must certify that the goods have been exported or destroyed.\n2. The importer/exporter or his agent is responsible for the completion of form E15. The form must be submitted in duplicate with the goods to be examined. When packing or crating is necessary, consideration must be given to the fact that CBSA officers are required to identify the goods before exportation or destruction. A service charge is applicable when a CBSA officer must leave the CBSA office to verify exportation or destruction.\n3. An uncertified form E15 is invalid as proof of exportation or destruction.\n4. The CBSA officer shall complete fields 12, 13, 14, and 15, of form E15 and sign, date stamp and place his/her badge number in the appropriate spaces upon completion of the examination.\n5. Both copies of the form E15 are returned to the applicant.\n6. Methods of returning the certified forms E15 to the applicant vary. It is very important that the applicant receive certified copies of the form E15 in a dependable and timely fashion because they will be needed to substantiate claims for relief of duty. It is the CBSA's responsibility to see that the applicant receives the copy.\n7. All goods for export presented for identification at an inland CBSA office shall be forwarded in bond to the point of exit unless they are transported by a commercial bonded carrier on a through bill of lading under a cargo control document. The E15 form will be signed, stamped and returned to the exporter at the examining office. At the discretion of the examining office, the shipment may be forwarded under seal. In this case, a photocopy of form E15 should be sent with the shipment to be used for verification purposes should the seal not be intact. The Regulations relating to bonding requirements are found in Memorandum D3-1-1, Regulations Respecting the Importation, Transportation and Exportation of Goods .\nForm E15 Completion Instructions\nThe following instructions are intended to assist in the completion of form E15. They are numbered to correspond with the numbered fields (boxes) on form E15 (sample is attached).\nField No. 1 – Name and full address of the applicant (for example importer of record, owner, exporter or consignor).\nField No. 2 – Page number and total number of pages.\nField No. 3 – Applicant's reference number – This is an optional field which can be used by the applicant to reference the merchandise in the company's, own record keeping system. Purchase order numbers, packing slip numbers or invoice numbers are typical.\nField No. 4 – Reason for certification – Mark the appropriate box to designate the circumstance involved in obtaining relief of duty.\nField No. 5 – Gross shipping weight as shown on the waybill, bill of lading or similar transportation document if applicable.\nField No. 6 – If the goods were previously imported, state the import transaction number, accounting date and the CBSA office where the import accounting document was presented for each line in field 8.\nField No. 7 – Marks and numbers on the packages – For carload, truckload or container load shipments, show the car, trailer or container number.\nField No. 8 – Describe the articles to be exported or destroyed (in detail) showing serial numbers, part numbers, model numbers, catalogue numbers and any other identifying marks and numbers where applicable.\nField No. 9 – Quantity and unit of measure for each line in field 8.\nField No. 10 – Invoice unit price per item as given in field 8.\nField No. 11 – Invoice value per line – This value must be FOB place of lading, exclusive of freight, handling, insurance or similar charges.\nField No. 12 – CBSA use only (comments on discrepancies, condition of articles, scrap statement, method of destruction, etc.) – Where the CBSA officer believes that part of the goods have been used or damaged, a notation should be made specifying the quantity, description of the used or damaged goods, and the apparent use.\nField No. 13 – Point of destruction/exportation.\nField No. 14 – CBSA use only – Indicate the disposition of the scrap derived from the destruction. The appropriate box is to be checked by the officer and any comments should appear in field 5.\nField No. 15 – CBSA use only – The officer indicates the condition of goods before exportation or destruction.\nField No. 16 – CBSA use only – Inspector's signature and badge number.\nField No. 17 – Type or print the full return address, including the postal code in order to show in a window envelope.\nField No. 18 – CBSA use only – date-stamp.\nSample of Form E15, page 1 of 1",
+    "history": "",
+    "last_amended": "2012-11-09",
+    "current_to": "2012-11-09",
+    "citation": "Memorandum D20-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-4-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-4",
+    "marginal_note": "Appendix C - Form Y38, Identification of Articles for Temporary Exportation",
+    "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods",
+    "division": "",
+    "heading": "",
+    "text": "This Appendix outlines and explains the conditions under which formal accounting is not required for reimported commercial goods which accompany the traveller.\n1. Many Canadian manufacturers seeking to establish export markets for their products often travel with promotional equipment, product samples, personal computers, VCRs, artwork, etc., which they intend to use abroad and bring back with them.\n2. At the time the goods are reimported into Canada, it is the responsibility of the traveller to account for the goods. This normally includes the preparation of an accounting document with supporting documentation to establish that the goods were initially taken out of Canada.\n3. To assist frequent business travellers in meeting this requirement, the CBSA has developed a procedure by which goods may be documented on an identification card before their removal from Canada. At the time of reimportation, the card will be accepted by the CBSA as satisfactory evidence as to the origin of the goods. Upon presentation of form Y38, the traveller will have fulfilled his responsibility to account for the goods, and therefore form B 3, Canada Customs Coding Form , will not be required. This procedure, while not mandatory, is provided as a service free of charge at all CBSA offices across Canada.\nDocumentation\n4. Commercial goods being temporarily exported and accompanying the traveller, may be presented for identification at any CBSA office before or at the time of departure from Canada.\n5. Following examination and identification by a CBSA officer, the article will be documented on a wallet-size card, form Y38.\n6. Where available, serial numbers or other identifiable marks that uniquely identify an article must be shown on the Y38. In cases where no unique or identifiable numbers or marks are available, trade marks, model numbers, and a clear and complete description of the article, including colour, size, material, etc., must be provided to enable the CBSA to relate the description on form Y38 to the articles being entered.\n7. The traveller/company representative will be asked to sign a declaration statement on the face of form Y38 attesting that the goods were, to the best of his or her knowledge, either produced in Canada or lawfully entered by the CBSA.\n8. As there is no expiry date on the form, it may be retained and used by the traveller as long as it remains legible.\n9. Goods which have been documented on form Y38 must not be advanced in value, improved in condition or combined with any other article while abroad. The product must remain in the same style, shape, make, etc., as it was when form Y38 was issued. Information on documentation of goods exported for such purposes is contained in Memorandum D8-2-1, Canadian Goods Abroad .\n10. Goods documented on form Y38 are not to be individually reported for export on form B13A, Export Declaration , or included in the monthly Summary Reporting of exports.\nRequirements of Other Government Departments\n11. Commercial goods exported and imported on form Y38 are subject to the requirements of other government departments and all necessary permits, certificates, etc., must be presented to the CBSA each time the subject goods are exported. The requirements of other government departments are listed in the D19 series of Memoranda.\nSample of Form Y38, page 1 of 2\nSample of Form Y38, page 2 of 2",
+    "history": "",
+    "last_amended": "2012-11-09",
+    "current_to": "2012-11-09",
+    "citation": "Memorandum D20-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D20-1-4-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D20-1-4",
+    "marginal_note": "References",
+    "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Inspection and Control Division Headquarters file: 7605-6 Legislative references: Other references: D2-6-5, D3-1-1, D3-5-7, D7-2-3, D7-3-2, D7-4-1, D7-4-2, D8-1-1, D8-1-2, D8-1-4, D8-1-7, D8-2-1, D8-2-3, D8-3-8, D8-4-2, D10-14-11, D19 series Superseded memorandum D: D6-2-3, August 28, 1990 D20-1-4, September 13, 1993 Interim D20-1-4, August 3, 1993",
+    "history": "",
+    "last_amended": "2012-11-09",
+    "current_to": "2012-11-09",
+    "citation": "Memorandum D20-1-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html"
+  },
+  {
+    "id": "dmemo-D21-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Persons not eligible to import goods under tariff item No. 9808.00.00 Persons eligible to import goods under tariff item No. 9808.00.00 Goods and Services Tax/Harmonized Sales Tax (GST/HST), and Excise Duties and Taxes Taipei Economic and Cultural Offices Remission Order Global Affairs Canada’s Office of Protocol email address Other government departments Examination, release and accounting for imported goods Refund of duties Motor vehicles Additional information Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles - Diplomatic missions and consular posts Appendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations\n- References Applicable legislation Superseded memoranda D Issuing office\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-06-20",
+    "citation": "Memorandum D21-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been amended to:\n- Add a new organization under Appendix A: DIANA - NATO - Defence Innovation Accelerator for the North Atlantic",
+    "history": "",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-06-20",
+    "citation": "Memorandum D21-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-1-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "For the purpose of the memorandum, the following definitions apply:\nAccredited foreign representative means a person posted to Canada and assigned to a diplomatic mission, a consular post, or to an international organization in Canada established under the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act . The categories of accredited foreign representatives are listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 ; accredited foreign representatives, including accredited personnel with international organizations, receive a multiple-entry acceptance Visa (permanently inserted in the holder's passport) and, in most cases, an identity card issued by GAC ’s Office of Protocol as an indication of the holder's status under one of the Acts above (see section Persons eligible to import goods under tariff item No. 9808.00.00).\nAgents are persons who are authorized to transact business with the Canada Border Services Agency (CBSA) on behalf of the accredited foreign representative. An agent is normally a customs broker. The CBSA may refuse to transact business with an agent until the agent produces acceptable written authorization or obtains the delegated authority in the CARM Client Portal. For more information, refer to Memorandum D1-6-1: Authority to Act as Agent .\nCareer consular officer means any accredited foreign national entrusted to exercise consular functions, including the head of a consular post, consul generals, consuls, vice-consuls and consular agents.\nConsular employee means any accredited foreign national employed in the administrative or technical service of a consular post.\nConsular post means any office established in Canada in accordance with the Foreign Missions and International Organizations Act and administered by the head of the consular post, which includes for example consul generals, consuls, vice-consuls and consular agents. The locations of consular posts are available on the GAC ’s Office of Protocol website .\nDiplomatic agent means a foreign national accredited as the head of a diplomatic mission or as a member of the diplomatic staff. The head of the mission includes ambassadors, high commissioners and the apostolic nuncio representing their states in Canada.\nDiplomatic bag means any properly identified and sealed package, pouch, envelope or other container that is used to transport official correspondence, documents, and other articles intended for official use, between:\n- Diplomatic missions and consular posts in Canada, and their foreign ministry/ office\n- A permanent mission of a member state to the International Civil Aviation Organization (ICAO) headquartered in Montréal, Quebec, and that member state’s foreign ministry/ office; and\n- International organizations headquartered in Canada to dispatch and receive its official correspondence in bags\nDiplomatic cargo means commercial shipments of goods designated and marked as diplomatic cargo that do not meet the definition of diplomatic bag.\nDiplomatic mail means pieces of mail and parcels imported by, or addressed to, diplomatic missions, consular posts, international organizations, and accredited foreign representatives and their families, that do not meet the definition of diplomatic bag.\nDiplomatic mission means an embassy or high commission of a foreign state established in Canada in accordance with the Foreign Missions and International Organizations Act or a mission of permanent character to an international organization established in Canada (e.g., ICAO).\nDomestic worker means a person in the domestic service of an accredited foreign representative pursuant to Canada’s Domestic Worker Accreditation Program .\nDuties and taxes means duties or taxes levied or imposed on imported goods under Part 2 of the Customs Act , the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.\nFamily means accredited members of an accredited foreign representative's family normally resident in their household.\nFirst installation means a period not to exceed six months after the initial arrival in Canada for the purposes of taking up a posting.\nGoods imported for official use means articles imported for a use which is consistent with the functions of a diplomatic mission, consular post or international organization. This includes goods imported for representational use. Examples include coats of arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles.\nGoods imported for personal use means goods imported by an accredited foreign representative for their own use and the use of their family.\nHonorary consular officer means any citizen or permanent resident of Canada entrusted by a foreign State with the exercise of consular functions, including honorary consuls general, honorary consuls, honorary vice-consuls and honorary consular agents.\nInternational organization means an organization established in Canada by treaty and/or enjoying customs/importation privileges under an order made pursuant to the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act ; for the purposes of this memorandum only , it does not mean an intergovernmental conference in which two or more states participate (e.g., a summit).\nMotor vehicle(s) means any vehicle that is capable of being driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle designed to run exclusively on rails.\nOffice of Protocol means the Office of Protocol of Global Affairs Canada.\nRepresentational use means goods imported to promote the culture or economy of the sending State represented by the diplomatic mission or consular post. These goods may include items such as tourism or other promotional material imported for free distribution at a trade show. This privilege only applies where such goods are to be distributed by the diplomatic mission or consular post and not where the custody of the goods or the responsibility for promotional activities are contracted to a third party.\nService staff means an accredited foreign national employed in the domestic service of a consular post or diplomatic mission.\nSuites means the personal staff accompanying a diplomatic agent on official business.\nTemporary resident means a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of employment for a period not exceeding 36 months, including accredited foreign representatives and their family.",
+    "history": "",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-06-20",
+    "citation": "Memorandum D21-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General\n1. The use of a tariff item from the Customs Tariff regarding the importation of goods only provides privileges for duties and taxes relief and does not provide any other form of immunities.\n2. The Foreign Missions and International Organizations Act and the Privileges and Immunities (North Atlantic Treaty Organization) Act , and related regulations, specify the immunities from opening, search, detention, seizure and execution of goods being imported, including motor vehicles, enjoyed by diplomatic missions, consular posts, and international organizations.\nPersons not eligible to import goods under tariff item No. 9808.00.00\n3. Residents of Canada returning from diplomatic postings abroad, e.g., at a Canadian embassy, are not entitled to the privileges of the Foreign Missions and International Organizations Act or tariff item No. 9808.00.00. For additional information on the entitlements and conditions under which former residents of Canada, residents of Canada, and Canadian government employees returning to Canada may import personal and household use goods after a minimum residency or absence abroad of one year, refer to Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 .\n4. Certain accredited foreign representatives are entitled to use tariff item No. 9808.00.00 only at the time of their first installation and not to any subsequent importation. However, as a temporary resident, they may be entitled to the duties and taxes relief of tariff item No. 9803.00.00 for subsequent importations. For more information on the privileges under which temporary residents may import their goods without payment of duties and taxes, refer to Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents .\nPersons eligible to import goods under tariff item No. 9808.00.00\n5. The category of persons in which the accredited persons fall will determine the customs privileges to which the person is entitled (e.g., who is eligible to duties and taxes free privileges under tariff item No. 9808.00.00, on which goods, if applicable only at the time of first installation or also on subsequent importations). GAC issues acceptances and identity cards to accredited foreign representatives assigned to diplomatic missions, consular posts and international organizations. Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 lists the categories of accredited foreign representatives, the alphabetical letter appearing on their acceptance and their identity card, as well as the privileges associated with each category.\nNote: Honorary consular officers, who are Canadian citizens or permanent residents of Canada, do not receive acceptances.\n6. If at the time of their first installation, the accredited foreign representative has not yet been issued an acceptance or identity card, the CBSA will first request to see the person’s diplomatic or official visa as issued by Immigration, Refugees and Citizenship Canada (IRCC). The name of the accredited foreign representative may also be listed on the Foreign Representatives in Canada (international.gc.ca) webpage. The CSBA can also verify the person’s status by contacting GAC ’s Office of Protocol via xdc-pi@international.gc.ca .\n7. Accredited foreign representatives can be entitled to the benefits of tariff item No. 9808.00.00 for all of their importations, for the articles imported at the time of their first installation only, or in some cases, for none of the importations. The privileges related to importing goods under tariff item No. 9808.00.00 are established by the Foreign Missions and International Organizations Act and the Privileges and Immunities (North Atlantic Treaty Organisation) Act , and related regulations pursuant to these Acts.\n8. GAC will only issue an acceptance and identity card to persons listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum, but may sponsor special orders in council for certain international organizations. Persons not listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 may benefit the duties and taxes relief granted under one of these orders in council by having a copy of the order in council available for review by the border services officer, proper identification and an original letter of recognition signed by the head of the international organization (or another responsible person). For example, the Privileges and Immunities (International Labour Organization) Order conditionally exempts the International Labour Organization from duties and taxes, on goods imported for the Organization’s official use. Organizations presenting special orders in council may account for their goods under tariff item No. 9808.00.00.\n9. The acceptance is permanently affixed to the holder’s foreign passport. In the lower right corner of the acceptance is a unique alphanumeric number that will begin with an alpha prefix C, D or J. This is the same alpha prefix that appears on their identity card and is an indicator of the customs privileges to which the importer is entitled. Those persons whose alpha prefix is C or D are entitled to claim the benefits of tariff item No. 9808.00.00 at any time. The benefits granted to persons whose alpha prefix is J vary. For more information, refer to Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum.\n10. The identity card has a colour picture of the holder. On the front of the card, right side centre, there will be an alpha prefix C, D or J. The holder’s complete unique identifier number will appear on the back of the identify card. Features of the identity cards are available on the GAC website , at the link found in the References section of this memorandum.\n11. Family members are issued personal acceptances and identity cards, with the exception of children under the age of 16. The primary card holder does not have to be present for family members to present their acceptances and account for the goods duties and taxes free under tariff item No. 9808.00.00.\n12. Accredited foreign representatives assigned to diplomatic missions, consular posts and international organizations, should at the time of their first entry into Canada, present their passport containing their diplomatic or official visa issued by Immigration, Refugees and Citizenship Canada. As for all their subsequent entries into Canada, they should present their passport containing their acceptance counterfoil issued by the GAC ’s Office of Protocol.\n13. Accredited foreign representatives may import goods for their personal or official use duties and taxes free under tariff item No. 9808.00.00. Family members may also import goods for their personal use under this tariff item. However, in some cases, the benefits of the tariff item are limited to the person's first installation into Canada. For more information, refer to Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum.\n14. Only diplomatic agents of the diplomatic mission can account for goods imported under tariff item No. 9808.00.00 for the official use of the diplomatic mission.\n15. At a consular post, there are two categories of consular officers: career consular officers and honorary consular officers. Only career consular officers are entitled to the benefits of tariff item No. 9808.00.00. Only career consular officers or agents of the consular post can account for goods imported for the official use of the consular post under tariff item No. 9808.00.00.\nGoods and Services Tax/Harmonized Sales Tax (GST/HST), and Excise Duties and Taxes\n16. Imported goods that are classified under tariff item No. 9808.00.00 are non-taxable for the purposes of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under section 1 of Schedule VII to the Excise Tax Act .\n17. Imported goods that are classified under tariff item No. 9808.00.00 are non-taxable for the purposes of the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.\n18. When accounting for commercial or casual goods classified under tariff item No. 9808.00.00, a Commercial Accounting Declaration (refer to Memorandum D17-1-10: Coding of Customs Accounting Documents ) or Form BSF715, Casual Goods Accounting Document (refer to Memorandum D17-1-3: Casual Importations ) must be completed using GST/HST tax status code 67 to indicate that the goods are non-taxable. GST/HST tax status code 67 applies to goods imported for the personal use of accredited foreign representatives and their families, and for goods imported for the official use of diplomatic missions, consular posts (unless the post is headed by an honorary consular officer), and accredited international organizations.\n19. For more information, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , and to Memorandum D17-1-3: Casual Importations , at the links provided in the References section of this memorandum.\nTaipei Economic and Cultural Offices Remission Order\n20. The privileges from duties and taxes relief provided to the Taipei Economic and Cultural Office (TECO) is provided by the Taipei Economic and Cultural Offices Remission Order (P.C. 1994 568 dated April 14, 1994). Goods imported by TECO personnel, whose identity card contains the alpha prefix SR, will be accounted for on a Commercial Accounting Declaration. When accounting for commercial goods on a Commercial Accounting Declaration, the goods are classified in chapters 1 to 97 of the Customs Tariff and entered in field Classification No. Special authorization code 94-05686 should be entered in field Special Authority Permit.\nGlobal Affairs Canada’s Office of Protocol email address\n21. To obtain more information regarding the status of an office or persons seeking to obtain customs privileges and immunities, please consult GAC ’s Office of Protocol via xdc-pi@international.gc.ca . The Office of Protocol cannot however field questions regarding Canadians returning from a diplomatic or consular posting abroad, and for such questions, refer to Memorandum D2-3-2: Former Residents of Canada – Tariff Item No. 9805.00.00 , at the link found in the References section of this memorandum.\nOther government departments\n22. The CBSA assists other government departments in controlling the importation of certain goods into Canada. These goods include items such as firearms, ammunition, fireworks, meat and dairy products, animals, plants and plant products, such as wood products, fresh fruit and vegetables, as well as certain food and drug products. This list is not all-encompassing but it provides some examples of goods that are controlled, restricted or prohibited. The CBSA will not release these goods until satisfied that all the import requirements have been met.\n23. All motor vehicles entering Canada are subject to inspection to ensure they are clean and free of pests and/or soil. Inspections are subject to fees. Diplomatic agents (including those with equivalent status) and career consular officers, family members or their agents, must be present when the border services officer conducts the inspection. If the motor vehicle is not adequately cleaned there will be an additional cost to the importer to obtain the service of a professional motor vehicle cleaning firm. Additional information is available on the Canadian Food Inspection Agency website (CFIA) and within CFIA Directive PI-016: Procedure for inspecting regulated articles for freedom from soil, plants, plant parts and related matter , CFIA Directive: TAHD-DSAT-IE-2010-17-1, Import of Used Equipment and Things from Non-designated Countries , and CFIA Directive D-95-96: Phytosanitary Requirements for Soil and Soil-Related matter, and for Items Contaminated with Soil and Soil-Related Matter . Additional information is also available on the CFIA Web Site .\n24. For additional information on the requirements of other government departments, refer to D Memoranda Series D19: Acts and Regulations of Other Government Departments .\nExamination, release and accounting for imported goods\nForeign diplomatic bags\n25. General rules and protections owed to diplomatic bags: Diplomatic missions, consular posts and international organizations are not required to account for the contents of diplomatic bags. Properly identified and sealed diplomatic bags are inviolable; they cannot be opened or detained. Indeed, to protect the free communication owed to diplomatic missions and consular posts for official purposes, all diplomatic and consular bags must be released without manual searches, any form of scanning, or detention. Although inspection of a diplomatic bag by X-ray would not physically break the external seal of the shipment, such an action constitutes the modern-day electronic equivalent of opening a bag. As a result, the border services officer cannot search properly identified and handled diplomatic bags, either physically or electronically (e.g., by X-ray).\n26. To be considered a diplomatic bag, the definition found in the Definitions section of this memorandum must be met. Canada does not set any limits on the permissible size, weight, or quantity of properly identified diplomatic bags.\n27. Proper identification: Diplomatic bags must bear visible external marks of their character and further bear identification of the foreign state/government/international organization to which the bags belong. More specifically, they must:\n- Have readily visible markings on the exterior of the bag, envelope, crate, or container clearly identifying it as a Diplomatic bag (in English); or Valise diplomatique (in French)\n- Externally bear the official seal of the sending entity (this may be a lead or plastic seal that is attached to a tie that closes the bag or a seal affixed to the bag’s exterior)\n- Be addressed to or from the sending state’s foreign ministry, its diplomatic mission or consular post or permanent mission to an international organization headquartered in Canada; or, in the case of an international organization, be addressed to or from the international organization’s headquarters abroad, including the United Nations in New York; and\n- When applicable, all associated shipping documents, such as bills of lading and air waybills, should describe the shipment as a Diplomatic Bag (in English); or Valise diplomatique (in French)\n28. Accompanied diplomatic bags: Properly designated diplomatic bags, transported in either the cabin or cargo-hold of an aircraft, vessel, train, or motor vehicle, are considered by Canada as being accompanied by a diplomatic or non-professional diplomatic courier when such couriers travel as a passenger on the same mode of transportation. The smooth and swift movement of diplomatic couriers transporting diplomatic bags is facilitated with proper identification that conveys the courier’s status and proper documentation that reports the number of packages being transported in the bag, and other related information. Whenever a properly identified diplomatic bag is accompanied or delivered by a diplomatic or non-professional diplomatic courier, the courier must be provided with an official document, e.g., on letterhead of the sending foreign ministry/organization, indicating that person’s status and the number of diplomatic bags that person is responsible for transporting.\n29. Unaccompanied diplomatic bags: Properly identified diplomatic bags are considered by Canada as being unaccompanied when a diplomatic or non-professional diplomatic courier is not traveling as a passenger on the same aircraft, vessel, train, or motor vehicle that is transporting the bag. There must be a detachable certificate affixed to the outside of the bag. The actual design of this detachable certificate is left to the discretion of the pertinent foreign office or international organization, but it must contain the following elements: a brief description of the bag, including its weight; a statement certifying that the bag contains only official correspondence, documents, or articles intended for official use. It should bear the signature of a responsible official of the originating foreign office, embassy, legation, consulate or international organization. Properly identified diplomatic bags may be entrusted to the captain of a commercial aircraft, when transporting such shipments into, within, or from Canada. However, in such instances, the captain of a commercial aircraft cannot be considered to be a diplomatic or non-professional diplomatic courier.\n30. About diplomatic couriers: Diplomatic couriers who have been provided with an official document indicating their status and the number of packages constituting the diplomatic bag, enjoy personal inviolability and are not liable to any form of arrest or detention in the performance of their function. However, a diplomatic courier’s person and personal baggage are subject to normal airport security screening and customs examinations. Couriers presenting diplomatic bags for importation must possess an official document indicating their status as an agent of the diplomatic mission or consular post. Absent accreditation by the receiving State as a diplomatic agent, as a member of a diplomatic mission’s administrative and technical staff, a consular officer, or consular employee, non-professional diplomatic couriers will enjoy personal inviolability only during the time in which they have a properly identified diplomatic bag in their charge.\n31. In the case of the North Atlantic Treaty Organization (NATO) Climate Change and Security Centre of Excellence, official documents under official seal are not subjected to CBSA inspection, per the NATO Climate Change and Security Centre of Excellence Rights, Privileges and Immunities Order (SOR/2023-183). Couriers, whatever their status, carrying these documents must be in possession of an individual movement order. This movement order, which should be issued in the English and French languages by an appropriate agency of the sending State or of the NATO certifying the person’s status, must show the number of despatches carried and certify that they contain only official documents.\n32. Other expectations: Canada recognizes the importance of public safety and security, and the need to safeguard these against possible violations. If there are serious and reasonable grounds for suspecting the identity of the courier or serious grounds to believe that the diplomatic bag contains correspondence, documents or articles not intended for official use or goods that are prohibited, restricted or controlled, the border services officer will contact the diplomatic mission, consular post or international organization, via the Office of Protocol at xdc-pi@international.gc.ca , and ask that the bag be opened in the presence of an authorized accredited representative. If the sending foreign State refuses this request, the bag is to be returned to its place of origin. Should you need the contact information for all missions and posts, consult the Foreign representatives in Canada webpage.\n33. Countries and international organizations are further reminded of their obligations under Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations (or other applicable instrument) to comply with Canadian entry, customs and quarantine laws and requirements pertaining to prohibited, restricted, or controlled goods, such as narcotics, firearms, weapons, currency, and food, plant and animal products. Any use of a diplomatic bag or courier to import or export any items in contravention of Canadian legislation may be prosecuted.\n34. Reporting an incident: All incidents related to the opening, search, detention, or loss of a diplomatic bag, including cases where a bag was received with missing items, must be reported to the Office of Protocol ( xdc-pi@international.gc.ca ), copying the Tariff Policy Unit ( Tariff_classification.classement_tarifaire@cbsa-asfc.gc.ca ) as quickly as possible. The opening and mishandling of a diplomatic bag by a private air carrier cannot generally be regarded as a violation of the Foreign Missions and International Organizations Act , including the appended Vienna Convention on Diplomatic Relations or the Vienna Convention on Consular Relations , as applicable. When notifying of an alleged incident, the mission must provide the following information:\n- The date on which the mission determined there was a problem with the diplomatic bag\n- All details that led the mission to conclude that the Government of Canada may have opened the bag or compromised its integrity (this may include a copy of any Government of Canada correspondence left inside the bag)\n- Copies of shipping documents (e.g. bill of lading, airway bill, etc.) and other transportation details such as flight details\n- Photos of the bag if available and\n- The mission’s main contact(s) on the file (in case of inquiries)\n35. Additional information is available in Circular Note No. XDC-0144 of January 28, 2011: Canadian policy and practice on the screening of diplomatic bags .\n36. Correspondence and other official documents imported by international organizations accredited by GAC (either by courier or in sealed bags) are treated the same as diplomatic bags.\n37. Diplomatic bags sent to Canada by representatives of Canadian diplomatic missions/consular posts based abroad are not entitled to the benefits and privileges identified in the Foreign Missions and International Organizations Act .\nGoods imported for official use – not imported in diplomatic bags\n38. Goods not imported in diplomatic bags, even if designated and marked as diplomatic cargo or diplomatic mail, are not considered by the CBSA to be properly identified diplomatic bags. Therefore, such shipments are not entitled to the immunities from opening, search, detention or seizure afforded to diplomatic bags by the Foreign Missions and International Organizations Act .\n39. Goods that are not imported in diplomatic bags that are to be used in the operation of the diplomatic mission, consular post, or international organization are considered commercial goods and are entitled to the duties and taxes relief privileges under tariff item No. 9808.00.00.\n40. Only diplomatic agents of the diplomatic mission, or their agents, can account for goods imported under tariff item No. 9808.00.00 for the official use of the diplomatic mission. In the case of a consular post, only career consular officers of that post, or their agents, can account for goods imported under tariff item No. 9808.00.00 for official use.\n41. Goods imported for official use are to be accounted for on the Commercial Accounting Declaration in the CARM Client Portal. For more information, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , and to CARM Client Portal: Onboarding documentation .\n42. Goods imported for official use are to be accounted for in using the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number. Business numbers are issued by the Canada Revenue Agency (CRA), while import-export program (RM) account is administered by the Canada Border Services Agency (CBSA). For more information on business numbers, refer to the Canada Revenue Agency website or call 1-800-959-5525 , and for more information on import-export program (RM) accounts, refer to Register for or modify an import-export program account, at the link found in the References section of this memorandum.\n43. Customs brokers authorized to account for goods on behalf of a diplomatic mission, consular post, or international organization must present an official document issued by their client, indicating their status as an agent of the diplomatic mission, consular post or international organization or obtain the delegated authority in the CARM Client Portal, authorizing them to account for the goods of a specific importation. Generic authorizations are not accepted. For more information, refer to Memorandum D1-6-1: Authority to Act as Agent , at the link found in the References section of this memorandum.\n44. To meet the requirements of section 5 of the Customs Diplomatic Privileges Regulations for the purpose of the duties and taxes free privileges, the Commercial Accounting Declaration must be accompanied by a Declaration and Approval Certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts of this memorandum. When the Commercial Accounting Declaration is submitted, the importer must retain the certificate, which must be available for review at the request of the border services officer. The certificate must be an original document unique to the specific importation of goods and not a photocopy or facsimile. The certificate must bear the official diplomatic mission, consular post or international organization seal and be approved by the head or other accredited foreign representative of the diplomatic mission, consular post or international organization with signing authority. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\nImportation of alcohol for charitable and special representational event: a special process for diplomatic missions, consular posts and international organizations\n45. Alcoholic beverages and tobacco and vaping products can be considered goods imported for official use and imported duties and taxes free only if it is for consumption during official functions on the premises of the diplomatic mission, consular post or international organization, and the premises of the accredited foreign representative. In addition, all provincial liquor board requirements must be met.\n46. Diplomatic missions, consular posts and international organizations are entitled to import alcoholic beverages duties and taxes free under tariff item No. 9808.00.00 for activities and special representational events that will occur inside their premises, e.g., the diplomatic mission, consular post or official residence. The GAC Office of Protocol’s pre-approval of these imports is not required.\n47. If the event is to be hosted outside a diplomatic mission, consular post or international organization, or outside the official residences, diplomatic missions are required to seek the Office of Protocol’s pre-approval via xdc-pi@international.gc.ca prior to importing the alcoholic beverages. The event must be hosted or co-hosted by an accredited representative of appropriate designation, such as a diplomatic agent (D identify card) or a career consular officer (C identity card), and all applicable federal and provincial laws must be respected. It should be noted that permits from the appropriate provincial authority may need to be obtained in order to serve alcohol imported duties and taxes free, regardless of whether the venue is otherwise licensed to serve alcohol purchased through provincially regulated vendors.\n48. The submission to the Office of Protocol must be made well in advance of the event and include:\n- The date, location and anticipated hours of the event\n- The type of event (e.g., special representational event, charitable event, etc.)\n- The name and title of the accredited representative who will be present as host or co-host at the event, along with a copy of the host’s or co-host’s invitation; and\n- A confirmation that: The relevant provincial liquor permit has been or will be sought and received from the provincial liquor board, where applicable The proceeds of the event are to be donated to a registered Canadian charity, along with the charitable registration number issued by the Canada Revenue Agency (does not apply to special representational events) The alcoholic beverages will not be sold, auctioned off or used as door prizes and Any alcohol beverages not consumed during the event will be returned to the diplomatic mission, the consular post, or official residence\n49. The application form for imports of alcoholic beverages and special events is available on the GAC website, at the link found in the References section of this memorandum.\n50. At the time of importation, the alcoholic beverages must be specifically consigned, in name, to the diplomatic mission, the consular post or international organization and not to a third party or an agency. As such, they must be accounted for on a Commercial Accounting Declaration in the CARM Client Portal in using the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number as mentioned in paragraph 42 above. Along with the Commercial Accounting Declaration, the commercial invoice, and the cargo control document, the person accounting for the goods must present the original authorization letter issued by GAC. All provincial liquor board requirements must be met.\n51. To fulfil the requirements of section 5 of the Customs Diplomatic Privileges Regulations , applications to import goods using a Commercial Accounting Declaration must be supported by a Declaration and Approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B . When a Commercial Accounting Declaration is submitted, the importer must retain the certificate, which must be available for review at the request of the border services officer. The certificate must be an original document unique to the specific importation and not a photocopy or facsimile. The certificate must bear the official diplomatic mission or consular post seal and be approved by the head or other accredited foreign representative of the diplomatic mission, consular post or international organization with signing authority. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\nAccompanied personal baggage and non-accompanied goods for personal use (declared goods to follow)\nNote: Nothing in section below should be construed as exempting accredited foreign representatives from pre-board screening at airport security checkpoints across Canada, including the screening of their personal baggage. To learn more about security screening, read Security Screening - CATSA (catsa-acsta.gc.ca) .\n52. Accredited foreign representatives listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 and their family are entitled to the indicated duties and taxes relief privileges under tariff item No. 9808.00.00 for the goods contained in their accompanied personal baggage. Usually, a verbal declaration to the border services officer is sufficient to report and account for such goods when there are no non-accompanied goods for personal use declared goods to follow (e.g., household goods or personal effects).\n53. When there are also non-accompanied goods for personal use (goods to follow) in addition to the accompanied personal baggage, accredited foreign representatives of the categories listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 must declare to the border services officer at the time of their first installation, the importation of those goods that do not form part of their accompanied personal baggage (goods to follow), in addition to the ones that form part of their accompanied personal baggage, as per the procedures below. In those cases, Form BSF715, Casual Goods Accounting Document will be issued.\n54. The accredited foreign representative should prepare a detailed list in duplicate of all goods being imported and to be imported (i.e., goods to follow), showing the make, model, serial numbers (where applicable), and approximate value of each item in Canadian currencies. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils – $100). The list should be divided into two parts, showing which items are accompanying the owner at the time of their first installation and which items are to arrive at a later date as goods to follow. When there are goods to follow, the list must be detailed enough to avoid any confusion when the shipment arrives, particularly if there are goods of significant value.\n55. This list should be presented to a border services officer when the accredited foreign representative first presents themselves to the CBSA for entry into Canada, even if no goods are being imported at that time. Instead of a list, Form BSF186A, Personal Effects Accounting Document (list of imported goods) may be used. The border services officer will stamp both copies of the list or the Form BSF186A (list of imported goods), and return one copy to the accredited foreign representative. Only goods that were declared Accompanied personal baggage and goods listed to be imported (goods to follow) at the time of the first installation are eligible for accounting under tariff item No. 9808.00.00.\n56. In accordance with the Foreign Missions and International Organizations Act , the personal baggage of diplomatic agents and career consular officers (and not honorary consular officers) are upon entry exempt from inspection, unless there are serious grounds for presuming that it contains items not intended for official use, or articles for personal use, or articles that are prohibited by Canadian law. These exemptions also apply to certain accredited foreign representatives with international organizations. In this case, CBSA’s inspection shall be done only in the presence of the accredited foreign representative, or of an authorized representative.\n57. When a foreign representative or an accompanying family member is immune from the search and seizure of personal baggage, a border services officer can still seek to inspect their personal baggage if there are serious grounds for presuming that it contains articles that are prohibited, restricted or controlled. The border services officer cannot and will not open or examine any official papers or documents found in the personal baggage. The foreign representative or family member must also be present when the border services officer conducts any inspection. An example of grounds for conducting an inspection would be where detector dogs indicate the presence of drugs, prohibited food, plant or animal products.\n58. Honorary consular officers are not exempt from the search, detention and seizure of personal baggage. Such persons may, however, be charged with the responsibility of transporting consular archives. These archives, when clearly identified as such and distinctly separated from the other private goods of the honorary consular officer, should be treated as immune from search and seizure.\n59. Goods that do not form part of accompanied personal baggage (declared as goods to follow) will be released to the accredited foreign representative, or their agent, on presentation of the stamped original list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) to the border services officer. The border services officer will stamp, initial and date the items being released on the importer’s copy of the list or the Form BSF186A, Personal Effects Accounting Document (list of goods imported goods).\n60. Where the accredited foreign representative has a stamped list or Form BSF186A, Personal Effects Accounting Document (list of imported goods), an agent can be authorized to obtain the release of the goods and the goods to follow on their behalf. In addition to the original declaration document, the agent must present a written authorization signed by the accredited foreign representative allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted.\n61. Where the accredited foreign representative omitted to present a list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) when they first present themselves to the CBSA for entry into Canada, they still may assign an agent to obtain the release of their non-accompanied goods for personal use. In such cases, either a newly prepared or a duplicate of the original list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) is acceptable, as long as the border services officer is satisfied that the importer does qualify for tariff item No. 9808.00.00, or tariff item No. 9803.00.00. The agent must present a written authorization signed by the accredited foreign representative allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted. An agent can also be allowed to obtain the release of the goods to follow.\n62. Where non-accompanied goods for personal use arrive in Canada before the accredited foreign representative, an agent can be assigned to obtain the release of the goods. A duplicate list or Form BSF186A Personal Effects Accounting Document (list of imported goods) of the goods being declared for importation is required at that time. The agent must present a written authorization signed by the accredited foreign representative and allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted. An agent can also be allowed to obtain the release of the goods to follow.\n63. In accordance with the Vienna Convention on Diplomatic Relations , only diplomatic agents and their family members are generally immune from search, detention and seizure of non-accompanied goods for personal use that have been declared goods to follow.\nGoods imported for personal use (other than accompanied personal baggage or declared goods to follow)\n64. Only certain accredited foreign representatives listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 may import goods for personal use after their first installation into Canada using tariff item No. 9808.00.00 by virtue of the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act . They may at any time while still assigned to the diplomatic mission, consular post or international organization be entitled to the duties and taxes relief privileges of that tariff item when importing goods.\n65. However, accredited foreign representatives entitled to the duties and taxes relief privileges of tariff item No. 9808.00.00 only at the time of their first installation may be entitled to the duties and taxes relief privileges of tariff item No. 9803.00.00 for all subsequent importations of goods for personal use. In addition, goods for personal use (e.g., household and personal effects) imported by members of the administrative and technical staff of all permanent missions representing a Member State to the International Civil Aviation Organization (ICAO) cannot be imported using the benefits of tariff item No. 9808.00.00. For more information on the types of goods which may be imported under tariff item No. 9803.00.00, and any conditions which must be met, consult Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents .\n66. In the case of imported goods for personal use that have not been declared in a list or in Form BSF186A Personal Effects Accounting Document (list of imported goods) at the time of the accredited foreign representative’s first installation, goods will be accounted for either on a Commercial Accounting Declaration, a Form E14, CBSA Postal Import Form , or the courier’s accounting document, depending on the circumstances described below.\n67. When the goods are accounted on a Commercial Accounting Declaration, goods must be accompanied by a declaration and approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B as per section 5 of the Customs Diplomatic Privileges Regulations .\n68. The Commercial Accounting Declaration must be supported by a declaration and approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B as per section 5 of the Customs Diplomatic Privileges Regulations . When the Commercial Accounting Declaration is submitted, the certificate must be available for review at the request of the inspecting border services officer. The certificate must be an original document unique to the specific importation and not a photocopy or facsimile. The certificate must bear the official diplomatic mission or consular post seal and be approved by the head of the diplomatic mission or consular post or other authorized accredited foreign representative. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\n69. Senior officials of international organizations listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 are not required to present a certificate. It is generally expected that importations of alcohol for personal use must be in amounts that are reasonable for personal consumption. Former residents of Canada returning from diplomatic postings abroad are not entitled to the privileges of the Foreign Missions and International Organizations Act and tariff item No. 9808.00.00. In most cases, the provisions of tariff item No. 9805.00.00 are applicable.\n70. Goods imported by international mail are received by Canada Post and directed to the CBSA for primary screening and the assessment of duties and taxes. The sender or exporter must clearly indicate on the parcel the name of the diplomatic mission, consular post or international organization as well as the name and title of the accredited foreign representative entitled to the duties and taxes relief privileges to help the border services officers determine if the goods are subject to duties and taxes.\n71. A Form E14, CBSA Postal Import Form, will be attached to the outside of the parcel indicating the duties and taxes payable on the goods. In cases where duties and taxes have been assessed in error, and/or the accredited foreign representative does not agree with the assessment, the CBSA offers two options:\n- After paying the duties and taxes owing, the accredited foreign representative may request a refund by completing Form B2G – CBSA Informal Adjustment Request located on the reverse side of the Form E14 CBSA Postal Import Form, attaching a copy of their identity card and submitting the claim to a CBSA Casual Refund Centre for processing (addresses identified on the Form B2G – CBSA Informal Adjustment Request); or\n- The accredited foreign representative can refuse the delivery by checking the Return to CBSA box on Form E14 CBSA Postal Import Form labelled Appeal (Return to the CBSA), and providing a telephone number. A CBSA official will then contact the accredited foreign representative to discuss the reason for the appeal and once the eligibility for tariff item No. 9808.00.00 is determined, will make arrangements for the delivery\nFor more information, refer to Memorandum D5-1-1: International mail processing , at the link found in the References section at this memorandum.\n72. When goods are imported by courier, the courier company must be provided with the name of the diplomatic mission, consular post or international organization as well as the name and title of the accredited foreign representative entitled to the duties and taxes relief privileges under tariff item No. 9808.00.00. If goods are imported commercially under the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number, the courier company must obtain the delegated authority in the CARM Client Portal. In cases where duties and taxes have been assessed in error and/or if they do not agree with the assessment, the accredited foreign representative should discuss this with the courier company. Due to the requirements outlined in the Foreign Missions and International Organizations Act , diplomatic bags and mail are not eligible for importation in the Courier Low Value Shipment (CLVS) Program and must be processed in the regular commercial stream. For more information, refer to Memorandum D17-4-0: Courier Low Value Shipment Program , at the link found in the References section at this memorandum.\n73. Mail and parcels addressed to diplomatic missions, consular posts, international organizations and accredited foreign representatives and their family members that are not imported in diplomatic bags are deemed to be normal mail, even if identified as diplomatic mail or diplomatic cargo. Therefore, such goods are not entitled to the immunities from opening, search, detention or seizure afforded to diplomatic bags by the Vienna Convention on Diplomatic Relations .\nRefund of duties\n74. In cases where the importer has been required to pay duties and taxes on goods which were entitled to relief, the importer or their agent must submit an adjustment to the Commercial Accounting Declaration or complete a Form B2G, CBSA Informal Adjustment Request . The form used depends on the original accounting document. The Commercial Accounting Declaration is completed to adjust an accounting entry while the Form B2G is completed to adjust an entry documented on a Form BSF715, Casual Goods Accounting Document.\nMotor vehicles\nImportation of personal motor vehicles\n75. Accredited foreign representatives of diplomatic missions, consular posts and international organizations may import, with the Office of Protocol’s written permission, their personal motor vehicle whether or not the motor vehicle meets Transport Canada’s safety standards. Motor vehicles that do not meet Transport Canada’s standards must be exported at the end of the importer’s posting or destroyed under CBSA supervision. Those motor vehicles that meet Transport Canada’s standards may not be sold or otherwise disposed of in Canada by the importer for a minimum of two years from the date of importation.\n76. However, some foreign governments place restrictions on the importation and resale of motor vehicles duties and taxes free by personnel working in Canadian missions abroad. GAC has adopted a policy of reciprocity, the intent of which is to achieve comparable treatment regarding privileges and benefits for Canadian missions abroad and foreign missions in Canada. This means that for importers from certain countries, even though their motor vehicle meets Transport Canada’s standards, GAC has established a mandatory retention period of three years after which they cannot sell the motor vehicle in the Canadian market unless the importer receives written authorization from GAC ’s Office of Protocol. To obtain a copy of the list of affected countries, please contact the Office of Protocol ( xdc-pi@international.gc.ca ).\n77. As per section 6 of the Customs Diplomatic Privileges Regulations , an original declaration and approval certificate signed by the importer and the head or authorized person of the diplomatic mission, consular post or international organization must be presented at the time of importation. The declaration and approval certificate must be in the form set out in Appendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations and bear the official diplomatic mission/consular post seal, or be on the international organization’s letterhead. A list of authorized signatories is available on the GAC website at the link found in the References section of this memorandum.\n78. Where the vehicle does not meet Transport Canada standards, the importer does not require written authorization from GAC ’s Office of Protocol to temporarily import the motor vehicle.\n79. The motor vehicle must have been declared on the stamped importer’s list or on BSF186A Personal Effects Accounting Document (list of imported goods) and will be accounted for under BSF715 form, Casual Goods Accounting Document.\n80. The motor vehicles are not required to be registered in Transport Canada’s Registrar of Imported Vehicles (RIV) program but must be documented on a Transport Canada Vehicle Import Form - Form 1 . This form must be completed online at the link provided in the References section of this memorandum and printed in three copies to present to the provincial motor vehicle licensing bureau to obtain a Canadian licence plate.\n81. In the portion of the Vehicle Import Form - Form 1, labelled Notice to Provincial/Territorial Licence Authority K-22, the border services officer will indicate one of the following disposal restrictions depending on whether the motor vehicle meets Transport Canada’s standards:\n- that the motor vehicle may not be sold or disposed of in Canada at any time without authorization from the CBSA; or\n- that the motor vehicle may not be sold or disposed of in Canada on or before a date specified by the border services officer. That date will be at least two years from the date of entry into Canada\n82. Option (a) applies when the motor vehicle does not meet Transport Canada’s standards. Option (b) applies where the vehicle meets Transport Canada’s standards.\n83. For more information, refer to Memorandum D19-12-1: Importation of Vehicles .\n84. An export declaration does not have to be submitted at the time a vehicle is exported at the end of the importer’s posting, except when the vehicle has been purchased in Canada through a dealership, in accordance with the Reporting of Exported Goods Regulations . For more information, refer to Memorandum D20-1-1: Exporter reporting , at the link found in the References section at this memorandum.\nNote: Nothing in section above - Importation of personal motor vehicles - should be construed as exempting accredited foreign representatives from provincial vehicle licensing requirements.\nSale of a motor vehicle imported by an accredited foreign representative\n85. Accredited foreign representatives wishing to sell their previously imported Transport Canada compliant motor vehicle prior to the end of the mandatory retention period (whether two or three years, depending on the country), are required to pay applicable duties and taxes on the value of the vehicle. The motor vehicle will also have to enter into, and qualify under, Transport Canada’s Registrar of Imported Vehicles (RIV) program.\n86. To pay duties and taxes, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office . If the vehicle is admissible for permanent importation, the CBSA office will collect applicable duties and taxes and issue a replacement Vehicle Import Form – Form 1 removing the disposal restrictions and registering the vehicle into the RIV program.\n87. Selling a used and previously imported vehicle is handled through the provincial motor vehicle licensing bureau. After the vehicle has entered the RIV program and, if necessary, been modified to meet Canadian road safety standards, the importer may then present the replacement Vehicle Import Form – Form 1 to the licensing bureau and transfer ownership. At that time the licensing bureau will issue new licence plates and collect the applicable GST/HST.\n88. Accredited foreign representatives wishing to sell their Transport Canada compliant motor vehicle after the mandatory retention period are not required to pay duties and taxes. However, the motor vehicle must still be entered into, and qualify under, Transport Canada’s RIV program and, if necessary, modified to meet Canadian road safety standards before being sold. As in the case of vehicles sold prior to the end of the mandatory two-year retention period, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office.\n89. Accredited foreign representatives seeking to sell their Transport Canada non-compliant motor vehicle after the end of the two-year retention period, must ensure that the motor vehicle is considered admissible for permanent importation into Canada under Transport Canada standards. Vehicles manufactured for any market other than the North American market are not admissible for permanent importation into Canada. As well, some models manufactured for the North American market are not admissible. In some instances, it is not possible to modify a vehicle to meet Transport Canada standards. To determine admissibility and/or what modifications a vehicle may require please consult the RIV program. Accredited foreign representatives are not required to pay any duties and taxes on the vehicle. However, if the motor vehicle is admissible for permanent importation, it must be entered into Transport Canada’s RIV program and, where necessary, modified to meet Canadian road safety standards before it can be sold and the title changed. As in the previous cases, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office.\nNotes:\n- If before the expiration of the mandatory retention period, the accredited foreign representative dies or leaves Canada permanently, on the written recommendation of GAC ’s Office of Protocol, the CBSA may waive the requirement to pay the applicable duties and taxes on the vehicle\n- In the case of the NATO Climate Change and Security Centre of Excellence, private motor vehicles temporarily imported may be re-exported freely at all times during a person’s assignment (no mandatory retention period)\nMotor vehicles purchased in Canada through a dealership\n90. Only the person who paid the duties and taxes on an imported motor vehicle can claim a refund of the duties and taxes. In this case, as the importer of record, only the dealership which has sold the motor vehicle to an accredited foreign representative who is entitled to duties and taxes free privileges can apply for a refund.\n91. Diplomatic agents, career consular officers and consular staff are not subject to the domestic excise taxes, which includes the GST/HST, the tax on fuel-inefficient vehicles (Green Levy) and on automobile air conditioners.\n92. Where the purchaser believes the dealership has incorrectly passed on the costs of the duties and taxes to them they should discuss this with the dealership.\n93. Vehicles purchased in Canada and permanently exported must be reported on an export declaration. For more information, refer to Memorandum D20-1-1: Exporter reporting , at the link found in the References section at this memorandum.\nAdditional information\n94. To obtain more information regarding the status of an office or individual seeking to exercise customs privileges, please consult the appropriate officer with the Privileges and Immunities Unit of the Office of Protocol, Global Affairs Canada .\nAppendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00\nThis table outlines who is eligible for privileges under tariff item No. 9808.00.00, what they are eligible for, and the type of acceptance and identity card required of them.\nWho is eligible and which privileges apply\nCategories of eligible persons Privileges (see legend below table) Type of acceptance and identity card Diplomatic agents and their families 1 D Officials of the Delegation of the European Union (Ottawa) and of the Office of the European Union (Montréal), and their families 1 D Members of the administrative and technical staff of the Embassy of the United States of America, and their families 1 D Representatives of a Member State to the International Civil Aviation Organization (ICAO), including permanent representatives, alternate representatives, advisers and technical experts, and their families 1 D Officials of the following organizations who enjoy status equivalent to diplomatic agents and their families: COL – Commonwealth of Learning COSPAS-SARSAT – International Satellite System for Search and Rescue DIANA - NATO - Defence Innovation Accelerator for the North Atlantic EGMONT Secretariat – Secretariat of the Egmont Group of Financial Intelligence Units ICAO – International Civil Aviation Organization IICA – Inter-American Institute for Cooperation on Agriculture INWEH – United Nations University/International Network on Water, Environment and Health NACEC – North American Commission for Environmental Cooperation NAFO – Northwest Atlantic Fisheries Organization UIS – UNESCO Institute for Statistics UNEP – United Nations Environment Programme (Multilateral Fund for the Implementation of the Montréal Protocol Secretariat) SCBD – Secretariat of the Convention on Biological Diversity 1 D Career consular officers and their families 1 C Officials of the Hong Kong Economic and Trade Office in Toronto and their families 1 C Members of the administrative and technical staff of diplomatic missions, and their families 2 J Consular employees and their families 2 J Members of the administrative staff employed in a permanent mission to the International Civil Aviation Organization (ICAO) and their families 2 J Officials of the following organizations and their families: BISIH – Bank for International Settlements Innovation Hub COL – Commonwealth of Learning COSPAS-SARSAT – International Satellite System for Search and Rescue EGMONT Secretariat – Secretariat of the Egmont Group of Financial Intelligence Units IAEA – International Atomic Energy Agency ICAO – International Civil Aviation Organization IICA – Inter-American Institute for Cooperation on Agriculture INWEH – United Nations University/International Network on Water, Environment and Health NACEC EA – North American Commission for Environmental Cooperation (note: exemption at first installation excludes alcoholic beverages for this organization) NAFO – Northwest Atlantic Fisheries Organization NPAFC – North Pacific Anadromous Fish Commission OIF/IEPF – Organisation internationale de la Francophonie/Institut de la Francophonie pour le développement durable OIF/REPAM – Organisation internationale de la Francophonie/Représentation extérieure de la Francophonie en Amérique PICES EA – North Pacific Marine Science Organization (note: exemption at first installation excludes alcoholic beverages for this organization) PSC – Pacific Salmon Commission UIS – UNESCO Institute for Statistics UN-HABITAT – United Nations Human Settlements Programme UNEP – United Nations Environment Programme (Multilateral Fund for the Implementation of the Montréal Protocol Secretariat) SCBD – Secretariat of the Convention on Biological Diversity UNHCR – Office of the United Nations High Commissioner for Refugees, including its Private Sector Partnerships Branch WFP – World Food Programme 3 J CCASCOE - NATO Climate Change and Security Centre of Excellence DIANA - NATO - Defence Innovation Accelerator for the North Atlantic 4 J Members of the service staff of all diplomatic missions and consular posts, and their families 5 J Members of the service staff of a permanent mission to the International Civil Aviation Organization (ICAO) and their families 5 J Domestic workers in diplomatic or consular households 5 J\nTable legend\n1. Exempt from duties and taxes on goods, including alcoholic beverages and tobacco products, imported for official or personal use (tariff item No. 9808.00.00) at the time of first installation and all subsequent importations.\n2. At the time of first installation only, exempt from duties and taxes on goods imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00. Subsequent to first installation, goods imported for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free). Any concerns regarding the eligibility of such persons to import any item duties and taxes free, or the quantity of certain items being imported, should be directed to the GAC Office of Protocol at xdc-pi@international.gc.ca .\n3. At the time of first installation only, exempt from customs duties and taxes on articles imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00. Subsequent to first installation, goods imported for personal use, including alcohol and tobacco may be eligible under tariff item 9803.00.00 (duties and taxes free).\nPlease note however that there are certain variations from organization to organization; when the exemption at first installation excludes alcoholic beverages, these organizations are marked with an EA . However, alcoholic beverages and tobacco products imported for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free). Any concerns regarding the eligibility of such persons to import any item duties and taxes free, or the quantity of certain items being imported, should be directed to the Privileges and Immunities Unit of the Office of Protocol .\n4. Exempt from duties and taxes on the temporary importation of private motor vehicles (tariff item No. 9808.00.00) at all times, i.e., throughout the assignment period. Additionally exempt from duties and taxes on other articles imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00, but at the time of first installation only. Subsequent to first installation, other goods for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free).\n5. Not entitled to any duties and taxes relief privileges under No. 9808.00.00. However, the goods for personal use may be eligible under tariff item No. 9803.00.00 duties and taxes free.\nAppendix B: Declaration and approval certificate for the importation of goods other than motor vehicles - Diplomatic missions and consular posts\nNote: For goods (other than motor vehicles) imported by accredited foreign representatives posted to accredited international organizations in Canada this certificate is not required.\nI certify that the imported goods described in this certificate or invoice no. [insert invoice number] are for my personal, family and/or official use. I am aware that the goods may not be sold or otherwise disposed of in Canada within a period of one year from the date of importation, except on payment of duties and taxes as applicable on the appraised value of the goods at the time of sale. If for any reason it becomes necessary to sell or dispose of these goods within one year of the date of importation, I undertake to notify the closest CBSA office and pay the duties and taxes owing.\n[Insert or attach a description of the goods including serial numbers and model numbers where applicable, and the statement: Goods for official use at the Embassy of (insert name of country).]\nName of accredited foreign representative:\nTitle:\nDiplomatic mission/consular post:\nSignature:\nDate:\nI approve this importation\nName of head, diplomatic mission/consular post\nor name and title of person authorized to sign:\nSignature:\nDate:\nAppendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations\nI certify that the imported motor vehicle described in this certificate or sales invoice no. [insert invoice number] is being imported for my personal, family and/or official use and not for sale. I am aware that the motor vehicle may not be sold or otherwise disposed of in Canada within a period of two years from the date of importation, except where the duties and taxes waived at the time of importation are paid based on the appraised value of the motor vehicle at the time of sale. If for any reason it becomes necessary to sell or dispose of this vehicle within two years of the date of importation, I will advise the closest CBSA office and pay the duties and taxes owing.\n[Where a sales invoice is not attached insert description of motor vehicle including make, model, Vehicle Identification Number (VIN) and colour.]\nName of accredited foreign representative:\nTitle:\nDiplomatic mission/consular post/international organization:\nSignature:\nDate:\nI approve this importation\nName of head, diplomatic mission/consular post,\nSenior official of international organization,\nor name and title of person authorized to sign:\nSignature:\nDate:",
+    "history": "",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-06-20",
+    "citation": "Memorandum D21-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Canadian Food Inspection Agency\n- Circular Note NO. XDC-0144 of January 28, 2011\n- Convention on the Privileges and Immunities of the United Nations\n- Customs Act\n- Customs Diplomatic Privileges Regulations , section 9\n- Customs Tariff , tariff items No. 9803.00.00, 9805.00.00 and 9808.00.00\n- Diplomatic Motor Vehicle Diversion Remission Order and various related Orders in Council (OIC)\n- Excise Act, 2001\n- Excise Tax Act , section 1 of Schedule VII\n- Financial Administration Act , section 23\n- Foreign Missions and International Organizations Act\n- Guidelines for establishing cultural sections of Diplomatic Missions and Consular Posts\n- Hiring a Domestic Worker & Related Accreditation Program\n- International Labour Organization\n- NATO Climate Change and Security Centre of Excellence Rights, Privileges and Immunities Order\n- Privileges and Immunities (North Atlantic Treaty Organisation) Act\n- Reporting of Exported Goods Regulations\n- United States Diplomatic and Consular Staff Remission Order\n- Vienna Convention on Consular Relations\n- Vienna Convention on Diplomatic Relations\nSuperseded memoranda D\nD21-1-1 dated October 24, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2025-06-20",
+    "current_to": "2025-06-20",
+    "citation": "Memorandum D21-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-1",
+    "marginal_note": "Legislation",
+    "part": "Revenue Exemptions and Privileges Granted to the United Nations",
+    "division": "",
+    "heading": "",
+    "text": "Regulations\nThe following two orders are made pursuant to the Privileges and Immunities (I.O.) Act.\nOrder Respecting the Accession to Convention on the Privileges and Immunities of the United Nations\nShort Title\n1. This Order may be cited as the Privileges and Immunities Accession Order (United Nations).\nPrivileges and Immunities\n2. The United Nations shall have the legal capacities of a body corporate.\n3. The United Nations shall in Canada have the immunities and privileges set out in sections 2, 3, 4, 5, 7 and 9 of the Convention on the Privileges and Immunities of the United Nations, hereinafter referred to as the \"Convention\".\n4. (1) Representatives of Members to the principal and subsidiary organs of the United Nations shall, while exercising their functions and during their journey to and from the place of meeting, have in Canada the privileges and immunities set out in section 11 of the Convention.\n(2) Representatives of Members to the principal and subsidiary organs of the United Nations and to conferences convened by the United Nations shall continue to have the immunities set forth in paragraph 11(a) of the Convention in respect of words spoken or written and all acts done by them in discharging their duties notwithstanding that they are no longer the representatives of Members.\n(3) Where the incidence of any form of taxation depends upon residence, periods during which the representatives of Members to the principal and subsidiary organs of the United Nations and to conferences convened by the United Nations are present in Canada for the discharge of their duties shall not be considered as periods of residence.\n(4) Subsections (1), (2) and (3) do not apply to a representative of Canada or to a Canadian citizen.\n(5) For the purposes of this section, the expression \"representatives\" includes delegates, deputy delegates, advisers, technical experts and secretaries of delegations.\n5. (1) Officials of the United Nations whose names are included in the categories specified by the Secretary-General pursuant to section 17 of the Convention shall in Canada have the immunities and privileges set forth in section 18 of the Convention.\n(2) The Secretary-General and all Assistant Secretaries-General, their spouses and minor children shall in Canada have the privileges and immunities, exemptions and facilities accorded to diplomatic envoys, in accordance with international law.\n6. Experts, other than officials of the United Nations within the meaning of section 4 of this Order, performing missions for the United Nations shall in Canada have the privileges and immunities set forth in paragraphs 22 a), b), c), d), e) and f) of the Convention except in so far as any such privilege or immunity is waived by the Secretary- General pursuant to section 23 of the Convention.\n7. Nothing in this Order shall be construed as exempting a Canadian citizen residing or ordinarily resident in Canada from taxation imposed by any law in Canada on salaries and emoluments.\nOrder for the Remission of Certain Duties and Taxes on Goods Imported or Purchased by the United Nations\nShort Title\n1. This Order may be cited as the United Nations Remission Order.\nFree Entry, Refund or Remission\n2. Authority is hereby granted, effective January 2, 1952, for the refund or remission of the excise stamp tax on official cheques and for free entry, refund or remission of the following customs duties and the consumption or sales tax imposed under the Customs Tariff and the Excise Tax Act on the goods listed in the schedule, when imported into Canada or purchased therein either for sale, use or free distribution by the United Nations or its agents, subject to compliance with the conditions and procedures set out in the schedule.\nSchedule (S.2)\nRevenue Exemption or Privilege Conditions Procedure 1. Exempt from the excise stamp tax on official cheques (a) When such cheques are drawn on official funds of the United Nations. (b) Cheques issued against personal accounts are subject to the excise stamp tax. 2. Exempt from customs Duties, including the consumption or sales tax and from prohibitions and Restrictions on imports and exports in respect of articles imported or exported by the United Nations for its official use. (a) Articles which have been admitted free under these regulations and which have been in the use and possession of the importer in Canada for a period of at least one year may be sold or disposed of in Canada without payment of duty and taxes. Otherwise they shall be subject to the ordinary provisions of the Customs Tariff and the Excise Tax Act. (b) \"Official use\" means use to advance the objects of the United Nations and not ensuring to the financial benefit of the importer or any other individual. (i) Upon execution of the usual import and export entries as required. (ii) The following statement should be endorsed by the importer on customs entries where applicable; \"Free under provisions of the Privileges and Immunities (International Organizations) Act\". 3. Exempt from any prohibition or restriction on import, export, use or sale of its publications, printed matter, films and sound Recordings, and exempt from customs duties and excise taxes in respect thereof. Publications, printed matter, films and sound recordings may be imported, exported, used or sold without payment of customs duty, sales or excise taxes. (i) Upon execution of the usual import and export entries as required. (ii) Import entries should bear the endorsement outlined in section 2, where applicable. 4. When goods are purchased under appropriate certificates from manufacturers or wholesalers who are licensed under the Excise Tax Act, the United Nations should, under Article II, section 8 of the schedule to the Privileges and Immunities (International Organization)Act, be eligible to claim for the Remission or refund of the excise tax and/or the consumption or sales tax on goods imported or purchased in Canada for the official use of the United Nations as a body. Provided, however, that any article which is exempted from these taxes, other than publications, printed matter, films or sound recordings shall be subject thereto at existing rates if sold or otherwise disposed of in Canada within a period of one year from the date of purchase, and the vendor shall be liable for such tax. (i) Such exemption is to be effected by remission or refund where the United Nations is making taxable purchases, for official use, of goods on which such taxes have been charged or are chargeable. A senior officer or authorized agent should, when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of the United Nations and that exemption is properly allowable under provisions of the Privileges and Immunities (International Organizations) Act. 5. The United Nations shall have the right to use codes and to dispatch and receive its correspondence by courieror in bags which shall have the same immunities and privileges as diplomatic couriers and bags. Nothing in this section shall be construed to preclude the adoption of appropriate security precautions to be determined by agreement between the United Nations and the Government of Canada. When any despatch bag or package arrives in Canada addressed to the United Nations or to any of the senior officials of the United Nations which, from such examination as can be made thereof without breaking the seal, shall appear to contain only official documents, it shall be forwarded with detention by the customs authorities direct to the official to whom addressed.",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions and Privileges Granted to the United Nations",
+    "division": "",
+    "heading": "",
+    "text": "1. The Privileges and Immunities Accession Order refers to \"representatives of states\" \"officials\" and \"experts\". There are no \"representatives of states\" of the United Nations permanently granted any privileges in Canada. Also, there are very few \"officials\" or \"experts\" either posted in Canada or visiting Canada on behalf of the United Nations; however, for future guidance, the privileges and immunities granted to these three categories of persons are listed below.\nRepresentatives of Members\n2. Pursuant to Article IV, Section 11 of the Convention, representatives, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents;\n- exemption in respect of themselves and their spouses from immigration restrictions; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n3. Representatives shall have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or goods and services tax.\nOfficials\n4. Pursuant to Article V, Section 18 of the Convention, officials of the United Nations shall:\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and alien registration; and\n- have the right to import free of duty their furniture and effects at the time of first taking up their post in Canada.\nExperts\n5. Pursuant to Article VI, Section 22 of the Convention, experts (as described in Section 6 of the Privileges and Immunities Accession Order) shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their mission, in particular\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents; and\n- the same immunities and facilities in respect to their personal baggage as are accorded to diplomatic envoys.\nUnited Nations laissez-passer\n6. Article VII, Section 24 of the Convention states that the United Nations may issue United Nations laissez-passer to its officials. These laissez-passer shall be recognized and accepted as valid travel documents.\n7. To be valid, the laissez-passer must bear the official seal of the United Nations and an imprint of the Secretary General's authorized official of the Secretariat.\n8. The Secretary-General, Assistant Secretaries-General and Director travelling on United Nations laissez-passer on the business of the United Nations shall be granted the same facilities as are accorded to diplomatic envoys.\n9. Members of the Staff of the United Nations other than above shall be accorded all possible Customs courtesies and facilities.\nSpecialized Agencies of the United Nations\n10. The United Nations has 15 specialized agencies, some with offices and/or officials in Canada. The 15 specialized agencies are:\n- International Atomic Energy Agency (I.A.E.A.),\n- International Labour Organization (I.L.O.),\n- Food and Agricultural Organization of the United Nations (F.A.O.),\n- United Nations Educational, Scientific and Cultural Organization (UNESCO),\n- World Health Organization (W.H.O.),\n- International Monetary Fund (I.M.F.),\n- International Development Association (I.D.A.),\n- International Bank for Reconstruction and Development (I.B.R.D.) (World Bank),\n- International Finance Corporation (I.F.C.),\n- International Civil Aviation Organization (I.C.A.O.),\n- Universal Postal Union (U.P.O.),\n- International Telecommunications Union (I.T.U.),\n- World Meteorological Organization (W.M.O.),\n- Inter-Governmental Maritime Consultative Organization (I.M.C.O.),\n- General Agreement on Tariffs and Trade (G.A.T.T.).\n11. The revenue exemptions and privileges extended to the Specialized Agencies should not be confused with those extended to the parent body. Memoranda D21-2-2 to D21-2-7 inclusive, deal with those Specialized Agencies that by special Orders in Council, have been granted revenue exemptions and privileges in Canada.\nFilms, Publications, etc.\n12. Section 3 to Schedule (s. 2) of the United Nations Remission Order specifically provides for exemption from any prohibition or restriction on the importation, exportation, use or sale of United Nations publications, printed matter, films and sound recordings. These goods are exempt of customs duties, goods and services tax and excise taxes provided that on the execution of the usual Customs accounting documents and export declarations, the endorsement contained in Section 2 of the Schedule to this Remission Order is noted.\nImportations by UNICEF\n13. The United Nations International Children's Emergency Fund (UNICEF) receives shipments in its own name rather than in the name of the United Nations although it is an integral part of that organization. This agency is entitled to and may be accorded the revenue exemptions and privileges granted to the United Nations as prescribed in this Memorandum.\nReferences\nIssuing office: Tariff Programs Headquarters file: 4582-1, 4583-1 Legislative references: C.R.C., c. 1317 C.R.C., c. 1320 Other references: D21-2-2 to D21-2-7 Privileges and Immunities (International Organizations) Act Superseded memorandum D: D21-2-1, June 1, 1986",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-2",
+    "marginal_note": "Legislation",
+    "part": "Revenue Exemptions and Privileges Granted to the International Atomic Energy Agency",
+    "division": "",
+    "heading": "",
+    "text": "Regulations\nOrder Respecting the Privileges and Immunities in Canada of the International Atomic Energy Agency\nShort Title\n1. This Order may be cited as the I.A.E.A. Privileges and Immunities Order.\nInterpretation\n2. In this Order,\nConvention \"Convention\" means the Convention on the Privileges and Immunities of the United Nations; Organization \"Organization\" means the International Atomic Energy Agency.\nPrivileges and Immunities\n3. (1) The Organization shall have in Canada the legal capacities of a body corporate and shall, to such extent as may be required for the performance of its functions, have the privileges and immunities set forth in Articles II and III of the Convention.\n(2) Representatives of states and governments that are Members of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article IV of the Convention for representatives of Members.\n(3) Officials of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article V of the Convention for officials of the United Nations.\n(4) Experts performing missions for the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article VI of the Convention for experts on missions for the United Nations.",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions and Privileges Granted to the International Atomic Energy Agency",
+    "division": "",
+    "heading": "",
+    "text": "1. The International Atomic Energy Agency ( I.A.E.A. ) is a specialized agency of the United Nations established to ensure, through site inspections, that the nuclear safeguards described in the Treaty on the Non-Proliferation of Nuclear Weapons are honoured by those nations that have signed the Treaty.\n2. Canada has agreed to allow I.A.E.A. to establish an office in Canada to facilitate the inspection of North American atomic energy sites.\nI.A.E.A.\n3. By authority of Articles II and III of the Convention on the Privileges and Immunities of the United Nations contained in the Privileges and Immunities (International Organizations) Act, the I.A.E.A. office shall:\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect to articles imported or exported by that office for its official use. It is understood that articles imported under such exemption will not be sold in Canada except under conditions agreed to with the Government of Canada;\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect to its publications; and\n- have the right to dispatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags.\nRepresentatives of I.A.E.A. Members\n4. Pursuant to Article IV, Section 11 of the Convention, representatives, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents;\n- exemption in respect of themselves and their spouses from immigration restrictions; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n5. Representatives shall have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or goods and services tax.\nOfficials of I.A.E.A.\n6. Pursuant to Article V, Section 18 of the Convention, officials of the I.A.E.A. shall:\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and alien registration, and\n- have the right to import free of duty their furniture and effects at the time of first taking up their post in Canada.\nExperts of I.A.E.A.\n7. Pursuant to Article VI, Section 22 of the Convention, experts (as described in Section 6 of the Privileges and Immunities Accession Order) shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their mission, in particular:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n8. Inspectors permanently assigned to Canada will be designated by the United Nations as \"officials\". Those not so designated will be considered as \"experts\" for Customs purposes. There are no personnel of the category of \"representatives of states\" assigned to Canada.\n9. The United Nations, through the Secretary of State for External Affairs, will advise Customs of the names of all inspectors assigned to Canada. Designated officials will be issued a green \"Identity Card — United Nations Organization\" by the Department of External Affairs.\nReferences\nIssuing office: Tariff Programs (Classification) Headquarters file: 4583-1 Legislative references: C.R.C., c. 1310 Other references: Privileges and Immunities (International Organizations) Act Treaty on the Non-Proliferation of Nuclear weapons D21-2-1 Superseded memorandum D: D21-2-2, July 1, 1982",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-2-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-3",
+    "marginal_note": "Legislation",
+    "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal",
+    "division": "",
+    "heading": "",
+    "text": "Regulations\nOrder Respecting Privileges and Immunities for the International Labour Organization\nShort Title\n1. This Order may be cited as the Privileges and Immunities (International Labour Organization) Order.\nInterpretation\n2. In this Order.\nBranch Office \"Branch Office\" means the Canada Branch of International Labour Office; International Labour Office \"International Labour Office\" means the body set up in accordance with the Provisions of the Constitution of the International Labour Organization, the said organization being a specialized agency of the United Nations; International Labour Organization \"International Labour Organization\" includes the Branch Office; senior official \"senior official\" means any official of the International Labour Office designated as a senior official by the Director General of the International Labour Office according to the procedure set out in section 16.\nPrivileges and Immunities\n3. The International Labour Organization shall possess juridical personality; it shall have the legal capacities of a body corporate, including the capacity\n- to contract;\n- to acquire and dispose of immovable and movable property; and\n- to institute legal proceedings.\n4. The International Labour Organization, its property and its assets, wherever located and by whomever held, shall enjoy the same immunity from suit and every form of judicial process as is enjoyed by foreign governments except that the International Labour Organization may expressly waive its immunity for the purpose of any proceedings or by the terms of any contract, but no waiver of immunity shall extend to any measure of execution.\n5. (1) The premises in Canada of the International Labour Organization shall be inviolable.\n(2) The property and assets in Canada of the International Labour Organization, wherever located and by whomever held, shall be immune from search, requisition, confiscation, expropriation and any other form of interference, whether by executive, administration, judicial or legislative action, except with the consent of and under the conditions agreed to by the Director General of the International Labour Office, but this section shall not prevent the reasonable application of fire protection regulations.\n(3) The International Labour Organization shall, however, prevent the premises in Canada from becoming a refuge either for persons who are avoiding arrest or for persons who are endeavouring to avoid service or execution of legal process.\n6. The archives of the International Labour Organization, and in general all documents belonging to it or held by it in Canada, shall be inviolable wherever located.\n7. The International Labour Organization, its assets, income and property, owned or occupied in Canada, shall be\n- exempt from direct taxes, but it is understood, however, that the International Labour Organization will not claim exemption from taxes that are, in fact, no more than charges for public utility services;\n- exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the International Labour Organization for its official use, but it is understood, however, that articles imported under such exemption will not be sold in Canada except under conditions agreed upon with the Government of Canada; and\n- exempt from any prohibitions or restrictions on import, export or sale of its publications and exempt from customs duties and excise taxes in respect thereof.\n8. When goods are purchased under appropriate certificates from manufacturers or wholesalers who are licensed under the Excise Tax Act, the International Labour Organization shall be eligible to claim for the remission or refund of the excise tax and/or the consumption or sales tax for goods imported or purchased in Canada for the official use of the International Labour Organization as a body, but any article that is exempted from these taxes, other than publications of the International Labour Organization, shall be subject thereto at existing rates if sold or otherwise disposed of within a period of one year from the date of purchase and the vendor shall be liable for such tax.\n9. The International Labour Organization shall enjoy in the territory of Canada for its official communications treatment not less favourable than that accorded by the Government of Canada to any foreign government including its diplomatic mission in the matter of priorities and rates on mails, cables, telegrams, radiograms, telephotos, telephone and other communications, and press rates for information to the press and radio.\n10. No censorship shall be applied to the official correspondence and other official communications of the International Labour Organization, and the Organization shall have the right to use codes and to despatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags; but nothing in this section shall be construed to preclude the adoption of appropriate security precautions to be determined by agreement between the International Labour Organization and the Government of Canada.\n11. Except in so far as in any particular case any privilege or immunity is waived by the Director General of the International Labour Office, the senior officials shall\n- be immune from legal process in respect of words spoken or written and all acts performed by them in their official capacity;\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and aliens registration or national service obligations;\n- be given, together with their spouses and relatives dependent on them, the same repatriation facilities in time of international crisis as diplomatic envoys;\n- enjoy the privilege of exemption in respect of themselves and their families from examination of baggage and other effects and admission thereof free of duty and taxes;\n- enjoy the privilege of admission of articles for their personal or family use free of duty and taxes at all times, provided that any article that was exempted from duty and taxes shall be subject thereto at the existing rates if sold or otherwise disposed of in Canada, within a period of one year in the case of articles other than motor vehicles, and within two years in the case of motor vehicles, from the date of acquisition, and the vendor shall be liable for such duties and taxes;\n- be eligible to claim for the exemption from the excise duty imposed under the Excise Act on domestic spirits and tobacco purchased from licensed manufacturers in Canada; and\n- be eligible to claim exemption from excise and/or sales tax on domestic spirits, wine and tobacco products when purchased direct from licensed manufacturers for the personal use of the applicant, and on automobiles, ale, beer and stout when purchased under appropriate certificate from licensed manufacturers; provided that any article that was exempted from these taxes shall be subject thereto at the existing rates if sold or otherwise disposed of within the period of one year from the date of purchase and the vendor shall be liable for such tax.\n12. The Government of Canada shall not levy death taxes or succession duties on or in respect of property acquired for or incidental to residence in Canada by deceased senior officials who were not Canadian citizens at date of death; the Government of Canada shall not impede the repatriation of such tax and duty-free property.\n13. Except in so far as in any particular case any privilege of immunity is waived by the Director General of the International Labour Office, other officials of the International Labour Office shall\n- be immune from legal process in respect of words spoken or written and all acts performed by them in their official capacity;\n- be given, together with their spouses and relatives dependent on them, the same repatriation facilities in time of international crisis as diplomatic envoys; and\n- have the right to import free of duty their furniture and effects, including motor vehicles but nothing including spirituous liquors, at the time of first taking up their post in Canada.\n14. The provisions of paragraphs 11(d) to (h) inclusive and of paragraph 13(c) shall not apply to any Canadian citizen residing or ordinarily resident in Canada, and an official of the International Labour Office, who is or becomes a resident of Canada upon retirement, will not enjoy by virtue of this Order exemption from taxation on the pension that may be paid to him by the International Labour Office.\n15. Privileges and immunities have been granted to officials in the interest of the International Labour Office and not for the personal benefit of the individuals themselves; and the Director General of the International Labour Office shall have the right to waive the immunity of any official in any case where, in his opinion, the immunity would impede the course of justice and can be waived without prejudice to the interests of the International Labour Office.\n16. The categories of officials to whom the provisions of sections 11, 12 and 13 apply shall be specified by the Director General of the International Labour Office and the names of these officials shall be notified to the Secretary of State for External Affairs.",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-3",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal",
+    "division": "",
+    "heading": "",
+    "text": "International Labour Organization (I.L.O.)\n1. The International Labour Organization, as a body, is exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the I.L.O. for its official use. Such articles will not be sold or disposed of in Canada except under conditions agreed to by the Government of Canada. Such articles may be imported under tariff item No. 9808.00.00 when the following statement is placed on the import accounting document, \"Free Under Section 7 of the Privileges and Immunities of the International Labour Organization Order\".\n2. Publications of the I.L.O. may be imported, exported or sold by the I.L.O. without payment of customs duties, goods and services tax or excise tax.\n3. Section 8 of the Privileges and Immunities (International Labour Organization) Order deals with I.L.O. purchases from manufacturers or wholesalers, licensed under the Excise Tax Act. A senior official should, when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of the branch office and that exemption is properly allowable under provisions of the Privileges and Immunities (International Labour Organization) Order.\n4. Section 10 of the Order states that the I.L.O. shall have the right to despatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags. When any despatch bag or package arrives in Canada addressed to the I.L.O. or to any of its senior officials which, from such examinations as can be made thereof without breaking the seal, shall appear to contain only official documents, it shall be forwarded without detention by Customs to the official to whom it is addressed.\nSenior Officials\n5. The Director General of the I.L.O. in Geneva, Switzerland, shall inform Customs, through the Secretary of State for External Affairs, as to which persons shall be designated as \"senior officials\" and consequently entitled to certain revenue exemptions and privileges. Canadian citizens, ordinarily residing in Canada, are not entitled to the exemptions and privileges granted to senior officials.\n6. Section 11 of the Order outlines the revenue exemptions and privileges granted to senior officials. Senior officials shall make the usual import accounting document using tariff item No. 9808.00.00. Each import accounting document made pursuant to section 11 of the Order must bear a certificate signed by the senior official.\n7. If goods, exempted from customs duties, goods and services tax and excise taxes under section 11 of the Order are sold within one year (two years for motor vehicles) the vendor shall be liable for the regular duty and taxes.\n8. Appendix A to this Memorandum contains a copy of the certificate that is to be used by senior officials. Appendix B to this Memorandum contains a copy of the form used to claim remission of customs duties, goods and services tax and excise taxes on the purchase of either domestic or imported motor vehicles.\n9. Senior officials may purchase domestic spirits and tobacco direct from licensed manufacturers by submitting the purchase orders directly to the licensed manufacturers accompanied by the appropriate certificate in triplicate.\nOther Officials\n10. The Director General of the I.L.O. shall provide the names and titles of officials to whom the provisions of section 13 of the Order shall apply.\n11. Officials, other than those designated as senior officials, shall have the right to import free of duty their furniture and effects, including motor vehicles but not including spirituous liquors, at the time of first taking up their post in Canada. Upon the production of the certificate contained in Appendix A to this Memorandum, the goods described in section 13 of the Order shall be cleared under a regular import accounting document, using tariff item No. 9808.00.00. Again, if the goods are sold within one year (two years for motor vehicles) the vendor is liable for the full customs duties, goods and services tax and excise taxes.\n12. Revenue exemptions and privileges outlined in this Memorandum are to be accorded only to members of the I.L.O. who carry Identity Cards issued by the Department of External Affairs.",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-3",
+    "marginal_note": "Appendix A",
+    "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal",
+    "division": "",
+    "heading": "",
+    "text": "[Application not reproduced here]",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-3",
+    "marginal_note": "Appendix B",
+    "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal",
+    "division": "",
+    "heading": "",
+    "text": "Application for customs duty, goods and services tax and excise tax remission as applicable on certain vehicles, purchased in Canada or imported into Canada by representatives of other governments in Canada\n[Form E207 not reproduced here]\nReferences\nIssuing office: Tariff Programs Headquarters file: 4582-1 Legislative references: C.R.C., c.1318 Other references: Privileges and Immunities (International Organizations) Act D21-1-1 , D21-2-1 Superseded memorandum D: D21-2-3, July 1, 1982",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-4-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-4",
+    "marginal_note": "Legislation",
+    "part": "Revenue Exemptions Granted to the Food and Agriculture Organization",
+    "division": "",
+    "heading": "",
+    "text": "Regulations\nOrder Respecting the Privileges and Immunities in Canada of the Food and Agriculture Organization (FAO)\nShort Title\n1. This Order may be cited as the FAO Privileges and Immunities Order.\nInterpretation\n2. In this Order,\nConvention \"Convention\" means the Convention on the Privileges and Immunities of the United Nations; Organization \"Organization\" means the Food and Agriculture Organization.\nPrivileges and Immunities\n3.(1) The Organization shall have in Canada the legal capacities of a body corporate and shall, to such extent as may be required for the performance of its functions, have the privileges and immunities set forth in Articles II and III of the Convention.\n(2) Representatives of states and governments that are members of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article IV of the Convention for representatives of Members.\n(3) Officials of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article V of the Convention for officials of the United Nations.\n(4) Experts performing missions for the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article VI of the Convention for experts on missions for the United Nations.",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-4-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-4",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions Granted to the Food and Agriculture Organization",
+    "division": "",
+    "heading": "",
+    "text": "F.A.O.\n1. By authority of Articles II and III of the Convention on the Privileges and Immunities of the United Nations contained in the Privileges and Immunities (International Organizations) Act, the F.A.O. office shall:\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported for its official use. It is understood that articles imported under such exemption will not be sold in Canada except under conditions agreed to with the Government of Canada;\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect to its publication; and\n- have the right to dispatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags.\nRepresentatives of F.A.O. Members\n2. Pursuant to Article IV, Section 11 of the Convention, representatives, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents;\n- exemption in respect of themselves and their spouses from immigration restrictions; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n3. Representatives shall have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or goods and services tax.\nOfficials of F.A.O.\n4. Pursuant to Article V, section 18 of the Convention, officials of the F.A.O. shall:\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and alien registration; and\n- have the right to import free of duty their furniture and effects at the time of first taking up their post in Canada.\nExperts of F.A.O.\n5. Pursuant to Article VI, section 22 of the Convention, experts (as described in section 6 of the Privileges and Immunities Accession Order) shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their mission, in particular:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents; and\n- the same immunities and facilities in respect of their personal baggage as accorded to diplomatic envoys.\nReferences\nIssuing office: Tariff Programs (Classification) Headquarters file: 4582-2 Legislative references: Order in Council P.C. 1978-3173, October 19, 1978 Other references: (Not found) Privileges and Immunities (International Organizations) Act Superseded memorandum D: D21-2-4, July 1, 1982",
+    "history": "",
+    "last_amended": "1991-01-01",
+    "current_to": "1991-01-01",
+    "citation": "Memorandum D21-2-4",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-4-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-5-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-5",
+    "marginal_note": "Legislation",
+    "part": "Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization",
+    "division": "",
+    "heading": "",
+    "text": "Regulations\nOrder for the Remission of Certain Duties and Taxes on Goods Imported or Purchased by UNESCO\nShort Title\n1. This Order may be cited as the UNESCO Remission Order.\nFree Entry, Refund or Remission\n2. Authority is hereby granted, effective January 22, 1948, for free entry, refund or remission of the following customs duties and the consumption or sales tax imposed under the Customs Tariff and the Excise Tax Act, respectively, on printed matter and official publications and articles and materials used in the production thereof, when imported into Canada or purchased in Canada, either for sale or free distribution by the United Nations Educational, Scientific and Cultural Organization, or its duly authorized agents, subject to compliance with the conditions and procedures set out in the schedule.\nSchedule (S.2)\nTaxing Authority Conditions Procedure 1. The Customs Tariff and the Excise Tax Act: Customs duty, including the consumption or sales tax on printed matter, official publications and articles and materials used in the production thereof. When printed matter, official publications and articles and materials used in the production thereof are imported under appropriate certificate. The B.1 customs entry should bear a certificate across its face to the effect that the importer is either: (a) A senior executive officer of the United Nations Educational, Scientific and Cultural Organization, or (b) a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization, and that the (c) printed matter or publications have been bona fide printed, published or issued by or on behalf of the Organization, or (d) articles and materials and materials will be used exclusively in the production of printed matter and/or publications of the Organization, in all of which instances the articles described are entitled to exemption from customs duty and consumption or sales tax under the provisions of this Order. 2. Part XIII of the Excise Tax Act. The sales tax on printed matter and official publications of the United Nations Educational, Scientific and Cultural Organization and articles and materials used or consumed in the production thereof. When printed matter or official publications of the United Nations Educational, Scientific and Cultural Organization, and articles and materials used or consumed in the production thereof are purchased under appropriate certificate. A senior executive officer or a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization should when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of that Organization and that the exemption is properly allowable under the provisions of this Order.",
+    "history": "",
+    "last_amended": "1986-01-01",
+    "current_to": "1986-01-01",
+    "citation": "Memorandum D21-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-5-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-5",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization",
+    "division": "",
+    "heading": "",
+    "text": "1. UNESCO is a specialized agency of the United Nations. The privileges and immunities granted to UNESCO are not to be confused with those granted to other specialized agencies of the United Nations in Canada.\n2. As a result of administrative changes, Customs form B 1, referred to in the UNESCO Remission Order has been replaced by Canada Customs Coding Form 3.\n3. All Customs documents related to goods for which remission is being claimed in accordance with this Order are to bear the number of this Order in Council (see legislative references attached).\nReferences\nIssuing office: Tariff Programs Headquarters file: 4583-1 Legislative references: Order in Council P.C. 1951-6417, November 29, 1951 C.R.C., c. 1319 Other references: Privileges and Immunities (International Organizations) Act D21-2-1 Superseded memorandum D: D21-2-5, July 1, 1982",
+    "history": "",
+    "last_amended": "1986-01-01",
+    "current_to": "1986-01-01",
+    "citation": "Memorandum D21-2-5",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-5-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-7-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-7",
+    "marginal_note": "Legislation",
+    "part": "Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization",
+    "division": "",
+    "heading": "",
+    "text": "Regulations\nOrder Ensuring the Privileges and Immunities Accorded to the International Civil Aviation Organization\nShort Title\n1. This Order may be cited as the International Civil Aviation Organization Privileges and Immunities Order.\nPrivileges and Immunities\n2. Notwithstanding any other section of this Order, the International Civil Aviation Organization shall, in Canada, have the privileges and immunities set forth in Articles II and III of the Convention on the Privileges and Immunities of the United Nations, hereinafter referred to as the \"Convention\", to the extent that these privileges and immunities are contained in the Agreement between the International Civil Aviation Organization and the Government of Canada regarding the Headquarters of the International Civil Aviation Organization, signed at Montreal on April 14, 1951, hereinafter referred to as the \"Agreement\".\n3. The International Civil Aviation Organization shall have the legal capacities of a body corporate.\nRepresentatives\n4. (1) For the purposes of this section, the expression \"representatives\" shall have the meaning accorded by the Agreement to the expression \"Representatives of Members\" and shall include representatives of states and governments that are members of the International Civil Aviation Organization and representatives of states attending conferences convened by the International Civil Aviation Organization.\n(2) Representatives shall have in Canada the privileges and immunities set forth for Representatives of Members in Article IV of the Convention, to the extent that these privileges and immunities are extended to Representatives of Members by the Agreement, and subject to any terms or conditions set out in the Agreement.\n(3) Representatives shall continue to have the immunities set forth in Article IV of the Convention to the extent that these are specified in paragraph 12(a) of the Agreement notwithstanding that they are no longer the representatives of members.\n(4) Where the incidence of any form of taxation depends upon residence, periods during which representatives are present in Canada for the discharge of their duties shall not be considered as periods of residence.\nPrivileges and Immunities Granted to Officials\n5. The President of the Council, the Secretary-General, the Deputy Secretary-General and all Assistant Secretaries-General shall in Canada have the privileges and immunities set forth in Article V of the Convention for officials of the United Nations to the extent that these are set forth in the Agreement, as applicable to senior officials of the International Civil Aviation Organization, and without restricting any other privileges or immunities accorded under this section, the President of the Council and the Secretary-General of the International Civil Aviation Organization shall be accorded in respect of themselves, their spouses and minor children the same privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.\n6. Officials of the International Civil Aviation Organization whose names are included in the categories specified by the Secretary-General of the Organization in accordance with section 26 of the Agreement shall in Canada have the privileges and immunities set forth in Article V of the Convention for officials of the United Nations, to the extent that these are set forth in the Agreement, and such officials shall be deemed to have been designated by the Governor in Council pursuant to paragraph 3(2)(d) of the Privileges and Immunities (International Organizations) Act.\n7. Nothing in this Order shall be construed as exempting a Canadian citizen residing or ordinarily resident in Canada, from liability for any taxes or duties imposed by any law in Canada.\n8. For greater certainty, it is hereby declared that the foregoing privileges and immunities shall be deemed to have been provided by the Governor in Council by Order in Council P.C. 1774 of April 11, 1991, and to have become effective on May 1, 1991, in accordance with the provisions of the Exchange of Notes between the President of the Council and L. B. Pearson as representative of the Government of Canada.",
+    "history": "",
+    "last_amended": "1982-07-01",
+    "current_to": "1982-07-01",
+    "citation": "Memorandum D21-2-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-7-eng.html"
+  },
+  {
+    "id": "dmemo-D21-2-7-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-2-7",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization",
+    "division": "",
+    "heading": "",
+    "text": "1. The International Civil Aviation Organization is a specialized agency of the United Nations, the head office of which is located in Montreal. Pursuant to the International Civil Aviation Organization Privileges and Immunities Order and the Agreement between the I.C.A.O. and the Government of Canada signed April 14, 1951, the I.C.A.O. is to be granted the Customs privileges and immunities as outlined in this Memorandum. I.C.A.O.\n2. The privileges and immunities granted to the office of the I.C.A.O. by virtue of section 2 of the Order are:\n- (a) the exemption from Customs duties, excise duty, sales and excise taxes and prohibitions and restrictions on imports and exports in respect to articles imported or exported by the I.C.A.O. for its official use. It is understood that articles imported under such exemption will not be sold in Canada except under conditions agreed with the Government of Canada;\n- (b) the exemption from Customs duties, excise duty, sales and excise taxes and prohibitions and restrictions on imports and exports in respect to its publications;\n- (c) the right to despatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags.\nRepresentatives of I.C.A.O. Members\n3. The privileges and immunities granted to representatives of members of the I.C.A.O. by virtue of section 4(2) of the Order are:\n- (a) inviolability for all papers and documents;\n- (b) the right to use codes and to receive papers or correspondence by courier or in sealed bags;\n- (c) exemption in respect of themselves and their spouses and relatives dependent on them from immigration restrictions;\n- (d) the privilege of exemption (in respect of themselves and their families) from examination of baggage and other effects and admission thereof free of duties;\n- (e) the privilege of admission of articles for their personal or family use free of duties at all times, provided that any article which was exempted from duties shall be subject thereto at the existing rates if sold or otherwise disposed of in Canada within a period of one year in the case of articles other than motor vehicles, and two years in the case of motor vehicles, from the date of acquisition and the vendor shall be liable for such duties;\n- (f) the privilege of exemption from excise duty imposed under the Excise Act on domestic spirits and tobacco purchased from licensed manufacturers in Canada;\n- (g) the privilege of exemption from excise or sales tax on domestic spirits, wine and tobacco products when purchased direct from licensed manufacturers for the personal use of the applicant, and on automobiles, ale, beer and stout when purchased under appropriate certificate from licensed manufacturers, provided that any article which was exempted from these taxes shall be subject thereto at the existing rates if sold or otherwise disposed of within a period of one year from the date of purchase and the vendor shall be liable for such tax.\nSenior Officials of I.C.A.O.\n4. The privileges and immunities granted to senior officials of the I.C.A.O. by section 5 of the Order are:\n- (a) immunity, together with their spouses and relatives dependent on them, from immigration restrictions;\n- (b) exemption in respect of themselves and their families from examination of baggage and other effects and admission thereof free of duties;\n- (c) admission of articles for their personal or family use free of duties at all times, provided that any article which was exempted from duties shall be subject thereto at the existing rates if sold or otherwise disposed of in Canada within a period of one year in the case of articles other than motor vehicles, and two years in the case of motor vehicles, from the date of acquisition and the vendor shall be liable for such duties;\n- (d) eligibility to claim for the exemption from excise duty imposed under the Excise Act on domestic spirits and tobacco purchased from licensed manufacturers in Canada;\n- (e) eligibility to claim exemption from excise or sales tax on domestic spirits, wine and tobacco products when purchased direct from licensed manufacturers for the personal use of the applicant, and on automobiles, ale, beer and stout when purchased under appropriate certificate from licensed manufacturers provided that any article which was exempted from these existing rates if sold or otherwise disposed of within a period of one year from the date of purchase and the vendor shall be liable for such tax.\nOther Officials of I.C.A.O.\n5. The privileges and immunities granted by section 6 of the Order to officials deemed to have been designated by the Governor in Council are:\n- (a) immunity, together with their spouses and relatives dependent on them, from immigration restrictions;\n- (b) the right to import free of Customs duties, sales and excise taxes their furniture and effects, including motor vehicles but not including spirituous liquors, at the time of first taking up their post in Canada.\n6. Application for Customs duty, sales and Excise Tax remission form E 207, a facsimile of which is contained in Memorandum D21-1-1, Customs Diplomatic Privileges, is the standard application form used for duties, sales and excise tax remission on vehicles purchased in Canada or imported into Canada by representatives of member states of the I.C.A.O. and by Senior Officials of the I.C.A.O.\nReferences\nIssuing office: Tariff Programs (Classification) Headquarters file: 4582-1, 4583-1 Legislative references: C.R.C., c. 1313 Other references: D21-1-1 , D21-2-1 Superseded memorandum D: D52-7E",
+    "history": "",
+    "last_amended": "1982-07-01",
+    "current_to": "1982-07-01",
+    "citation": "Memorandum D21-2-7",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-7-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Designated foreign countries, military services agencies and institutions eligible to import goods into Canada under tariff item Number 9810.00.00. Key content: Importation of tobacco and other goods for personal use; importation of materials for North American Aerospace Defense Command (NORAD) activities; importation of vehicles and equipment for joint U.S.-Canada waterfowl surveys; importation of goods for U.S. preclearance offices located at Canadian airports; list of eligible countries and military service agencies. Keywords: Tariff item Number 9810.00.00, imports, military service agency, customs, airport preclearance, joint waterfowl survey, NORAD, CARM.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Tobacco products Importation of other goods for personal use NORAD films, slides, and recordings Joint waterfowl surveys United States preclearance offices at airports Canadian government importation\n- Appendix A: Certificates\n- Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- Include a link to onboarding support documentation of the CARM Client Portal (CCP), and to the CARM webpage, under Related links\n- Include a link to the CARM Web page under the Related Links section\n- Provide contemporary information in respect to CARM\n- Update Appendix B – List of certain countries that are designated for the purposes of Tariff Item Number 9810.00.00 of the Customs Tariff",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Designated Means designated pursuant to paragraph 132(1)(g) of the Customs Tariff Act . Goods Means goods described in tariff item Number 9810.00.00. Tariff item Number 9810.00.00 Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Tobacco products\n1. Individual members of a designated visiting force, including civilian employees and dependants, are entitled to tobacco products on a monthly quota basis, i.e., 1,000 cigarettes, 100 cigars, or 2 lbs. of tobacco per person under tariff item Number 9810.00.00.\n2. The quota for tobacco products is extended to dependants 18 years of age and over (in some provinces, 19 is the required age) and the release of these products requires that:\n- In the case of importation on behalf of a unit , the Chief of Operations of the Canada Border Services Agency (CBSA) will be advised of the name and rank of the authorized officer designated by the visiting force authority to make such importation along with the number of persons, including dependants, on whose behalf he will be authorized to import.\n- Where no unit exists , importations by individual members of a force will be on the basis of an individual authorization in their favour signed by the authorized representative of the force and limited to importations for the individuals and their dependants. Letters of authorization, signed by the visiting force authority, will contain the names of the dependants and are to be in the possession of the individual so authorized for presentation to customs. These letters of authorization are subject to renewal the first day of April each year.\nImportation of other goods for personal use\n3. Refer to Memorandum D21-4-3: Visiting Forces Personnel—Tariff Item Number 9827.00.00 for information on goods imported by members of designated visiting forces for personal or household use.\nNORAD films, slides, and recordings\n4. Films, slides and recordings that are the property of the United States government are often dispatched from North American Aerospace Defense Command (NORAD) headquarters to various radio and television stations in Canada for broadcasting in connection with NORAD activities. Such goods are to be reported and accounted for to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures .\n5. Classification under tariff item Number 9810.00.00 free of duties and taxes, requested by the broadcasting station concerned will be accepted provided an exemption certificate in the following form is available for review at the request of the CBSA officer at the time of importation of the goods:\nI certify that the articles and materials herein referred to are imported on behalf of the North American Aerospace Defense Command (NORAD) in Canada and are to remain the property of the Government of the United States and are not for resale or gift. Signed by authorized representative of NORAD\n6. At the time of return of the articles and materials to the United States, it will be the responsibility of the broadcasting station to prepare Form BSF831: Exporter Reporting Application Form for presentation to the CBSA at the point of departure from Canada. This application form is used by entities who wish to register for the export reporting of commercial goods from Canada. The form is completed and submitted to the Commercial Registration Unit to register for either export reporting of goods via the Canadian Export Reporting system (CERS) or G7-EDI export reporting. The exporter subsequently must still electronically report the goods to be exported within legislated reporting timeframes.\n7. Commercial goods to be exported to the United States are exempt from reporting due to a written collaborative arrangement between Canada and the United States. No-declaration-required (NDR) 9 or (NDR) 1 may apply, depending on the goods, control status and their value.\nJoint waterfowl surveys\n8. Vehicles and equipment imported by the United States Bureau of Sport Fisheries and Wildlife on joint waterfowl surveys with the Canadian Wildlife Service of Environment Canada are to be admitted on Form BSF865: Exception Temporary Admission Permit - Commercial , without payment of security. Form BSF865: Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal. For more information, refer to Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit .\n9. Consumable goods for use in the survey which are owned by the United States Bureau are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures . Goods will be admissible under tariff item Number 9810.00.00, free of customs duty and goods and services tax (GST), on the Commercial Accounting Document (CAD), with the officer in charge of the party signing the certificate as shown under section 2 from Appendix A as the authorized representative of the United States government. The certificate must be available for review at the request of the CBSA officer at the time of importation of the goods.\n10. Wildlife officers engaged in joint waterfowl surveys will carry letters of identification issued by the Director, United States Bureau of Sport Fisheries and Wildlife.\nUnited States preclearance offices at airports\n11. Goods for official use imported for the United States Customs, Immigration, and Agriculture preclearance offices located at various airports in Canada are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures .\n12. Goods will be admissible under tariff item Number 9810.00.00, free of duties and taxes, provided that a signed certificate as shown under section 1 from Appendix A is completed. When a Commercial Accounting Document is submitted, the importer must retain the certificate, which must be available for review at the request of the CBSA officer at the time of importation of the goods.\nCanadian government importation\n13. Goods purchased by Canadian government departments, Canadian government agencies, or Canadian armed forces are not eligible for importation under tariff item Number 9810.00.00",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "Appendix A: Certificates",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Section 1\nI certify that the articles and materials described in this certificate or in invoice number are being imported by or on behalf of (name of designated government department, agency, office or military unit) and are to remain the property of the government of (name of designated foreign country) and are not for resale, gift or other distribution.\n- Name and title of authorized official\n- Telephone and fax numbers\n- Mobile number and email address\n- Signature and date (day/month/year)\nSection 2\nI certify that the articles and materials described in this certificate or in invoice number are being imported on behalf of (name of designated foreign country) by (name of designated military service agency or institution) for the personal use of or consumption by nationals of that country who are employed in defence establishments of that country in Canada.\n- Name and title of authorized official\n- Telephone and fax numbers\n- Mobile number and email address\n- Signature and date (day/month/year)",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The following countries are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff :\n- Albania, Republic of\n- Antigua and Barbuda\n- Australia\n- Austria, Republic of\n- Azerbaijani Republic\n- Bangladesh, People’s Republic of\n- Barbados\n- Belgium\n- Belize\n- Benin, Republic of\n- Botswana, Republic of\n- Brunei Darussalam\n- Bulgaria, Republic of\n- Cameroon, Republic of\n- Côte d’Ivoire, Republic of\n- Czech Republic\n- Denmark\n- El Salvador, Republic of\n- Estonia, Republic of\n- Ethiopia, Federal Democratic Republic of\n- Finland, Republic of\n- France\n- Georgia, Republic of\n- Germany\n- Ghana\n- Greece\n- Guyana, Republic of\n- Hungary, Republic of\n- Iceland\n- India\n- Israel\n- Italy\n- Jamaica\n- Japan\n- Kazakhstan, Republic of\n- Kenya, Republic of\n- Korea, Republic of\n- Kuwait, State of\n- Latvia, Republic of\n- Lithuania, Republic of\n- Luxembourg\n- Macedonia, former Yugoslav Republic of\n- Malawi, Republic of\n- Malaysia\n- Moldova, Republic of\n- Nepal, Kingdom of\n- Netherlands\n- New Zealand\n- Nicaragua, Republic of\n- Niger, Republic of the\n- Nigeria, Federal Republic of\n- Norway\n- Oman, Sultanate of\n- Pakistan\n- Poland, Republic of\n- Portugal\n- Romania\n- Sierra Leone, Republic of\n- Singapore, Republic of\n- Slovak Republic\n- Slovenia, Republic of\n- Spain, Kingdom of\n- Sri Lanka\n- Sudan, Republic of the\n- Swaziland, Kingdom of\n- Sweden, Kingdom of\n- Tanzania, United Republic of\n- Thailand, Kingdom of\n- Trinidad and Tobago\n- Turkey\n- Uganda, Republic of\n- Ukraine\n- United Arab Emirates\n- United Kingdom\n- United States of America\n- Uzbekistan, Republic of\n- Venezuela, Republic of\n- Zambia, Republic of\n- Zimbabwe, Republic of\n2. The following military service agencies are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff :\n- German Air Force Tactical Training Command, Goose Bay, Labrador, Newfoundland\n- Post Exchanges - Aircraft Control and Warning (AC & W) Sites authorized by the Minister of National Revenue\n- Royal Air Force Detachment, Goose Bay, Labrador, Newfoundland\n- United States Military Services Agencies at Goose Bay Airport, Labrador, Newfoundland\n- United States Property Accountability Office, Headquarters ADC Detachment Number 1, Ottawa, Ontario",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff Act , Part 4, paragraph 132.(1)(g)\n- Customs Tariff , tariff item Number 9810.00.00\n- Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions (Tariff Item Number 9810.00.00) Regulations (SOR/98-57)\n- Order Designating Certain Countries and Military Service Agencies for the Purposes of Tariff Item Number 9810.00.00 (SOR/98-40)\n- Regulations Designating Certain Countries for the Purposes of Tariff Item Number 9810.00.00, 1999-1 (SOR/99-234)\n- Order in Council P.C. 1997-2029 , December 29, 1997\n- Order in Council P.C. 1997-2011 , December 29, 1997\nRelated D memoranda\n- Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit\n- D Memoranda series D17: Accounting and release procedures\n- Memorandum D21-4-3: Visiting Forces Personnel Tariff Item Number9827.00.00\nSuperseded D memoranda\nD21-3-1 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-23",
+    "current_to": "2024-10-23",
+    "citation": "Memorandum D21-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-2-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-2",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Revenue Exemptions Granted for the NATO Common Infrastructure Project",
+    "division": "",
+    "heading": "",
+    "text": "Exemption Certificate\n1. The exemption certificate required by this Remission Order shall be in the following general form:\n- I hereby certify that the articles or goods herein described are for use solely and exclusively in the construction and development of a Canadian component of NATO Common Infrastructure Project, are being paid for out of NATO common funds, and are accordingly exempt from customs duties and Excise tax by authority of Order in Council P.C. 1969-1224, June 17, 1969. Signed Authorized Representative\nDomestic Purchases\n2. Exemption from excise tax shall be effected by means of the Exemption Certificate being placed on all purchase orders or invoices.\nImportations\n3. (a) To qualify for remission, importations made under the Remission Order must meet Canada Border Services Agency (CBSA) accounting requirements, and CBSA accounting documents will show the exemption certificate as outlined in this memorandum. The column \"Description of Goods\" shall be completed as fully as possible, but in the absence of specific details, broad headings such as \"electronic communications devices\", \"industrial robots\", etc., will be acceptable. Standard regulations with respect to manifesting and examination shall apply to all such shipments.\n(b) An invoice with the value properly completed shall be furnished if available. Otherwise, bills of lading, shipping tickets and other official Government forms containing relevant information will be accepted provided they include an adequate description of the goods and an indication of their value.\n(c) Where immediate possession of the goods referred to in paragraph 3 (a) is essential and a formal accounting document cannot be presented for any reason, release may be granted to the importer/owner under Permission for Special Purposes Form C6 , without security, upon proper application being made, and conditional upon the proper customs accounting document being presented within a reasonable time.\nCustoms Procedures\n4. All CBSA documents related to goods for which remission has been claimed in accordance with this Remission Order are to bear the number of this Order in Council (see legislative references).\nSigning Authorities, NATO Common Funds\n5. The Canadian Joint Operations Command, Canadian Forces Joint Operations Group, Canadian Materiel Support Group, J4Tn, Customs, has been authorized to sign exemption certificates in regard to the NATO Common Infrastructure Project under the provisions of the Remission Order as outlined in this memorandum. They may be reached by e-mail at dcbscustoms@forces.gc.ca ; by telephone at 1-855-210-5149 ; and by fax at 1-800-306-1811 .\nAdditional Information\n6. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2015-12-11",
+    "current_to": "2015-12-11",
+    "citation": "Memorandum D21-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D21-3-2-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-3-2",
+    "marginal_note": "References",
+    "part": "Revenue Exemptions Granted for the NATO Common Infrastructure Project",
+    "division": "",
+    "heading": "",
+    "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4582-3 Legislative references: NATO Common Infrastructure Project Remission Order Privileges and Immunities (North Atlantic Treaty Organisation) Act Other references: Form C6 Superseded memorandum D: D21-3-2 dated June 1, 1986",
+    "history": "",
+    "last_amended": "2015-12-11",
+    "current_to": "2015-12-11",
+    "citation": "Memorandum D21-3-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-2-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-1",
+    "marginal_note": "Regulations",
+    "part": "Joint Canada-United States Projects",
+    "division": "",
+    "heading": "",
+    "text": "Joint Canada-United States Government Projects Remission Order Financial Administration Act\nOrder Respecting the Remission of Duties, Including the Tax Imposed under Parts III, IV and IX of the Excise Tax Act , Paid or Payable on Goods, Real Property or Services for Use in Joint Canada – United States Government Projects.\nHis Excellency the Governor General in Council, considering that it is in the public interest, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 23 of the Financial Administration Act , is pleased hereby to revoke the remission granted under Part I of Order in Council P.C. 1960-1600 of November 25, 1960 and to make the annexed Order respecting the remission of duties, including the tax imposed under Division III of Part IX of the Excise Tax Act, and the taxes imposed under any other division of Part IX and under any other Part of that Act, paid or payable on goods, real property or services for use in joint Canada-United States Government projects , in substitution therefor.\nShort Title\n1. This Order may be cited as the Joint Canada-United States Government Projects Remission Order .\nInterpretation\n2. In this Order,\n\"Act\" means the Excise Tax Act ; ( Loi ) \"Crown corporation\" means a departmental corporation named in Schedule II to the Financial Administration Act or a parent Crown corporation named in Part I of Schedule III to that Act; ( société d'État ) \"duties\" has the same meaning as in section 2 of the Customs Act , but does not include duties levied under the Excise Act ; ( droits ) \"Minister\" means the Minister of National Revenue; ( ministre ) \"real property\" has the same meaning as in section 123 of the Act; ( immeuble ) \"service\" has the same meaning as in section 123 of the Act; ( service ) \"supply\" has the same meaning as in section 123 of the Act. ( fourniture )\nRemission\n3. Subject to section 4, remission is hereby granted of the taxes imposed under Parts III, IV and IX of the Act and the duties paid or payable on goods imported into Canada by, on goods or services purchased in Canada by, and on supplies of goods, real property or services made to, the Government of the United States or its authorized agent or a agency of the Government of Canada or a Crown corporation acting on behalf of the Government of the United States.\nConditions\n4. Remission is granted pursuant to section 3 on condition that\n- (a) the goods, real property or services are to be used exclusively in connection with an establishment in Canada of the Government of the United States or a project that is determined by the Minister to be a joint Canada-United States Government project;\n- (b) in the case of goods, they are or are to become the property of the Government of the United States or are to be exported from Canada, destroyed under the supervision of an officer as defined in section 2 of the Customs Act or consumed during the conduct of the project;\n- (c) a claim for remission of the duties, including the tax imposed under Division III of Part IX of the Act, on imported goods is made to the Minister within two years after the final accounting for the goods under section 32 of the Customs Act ; and\n- (d) a claim for remission of any tax referred to in section 3, other than the duties referred to in paragraph (c) , is made to the Minister within two years after the purchase or supply, as the case may be, is made.",
+    "history": "",
+    "last_amended": "2013-09-12",
+    "current_to": "2013-09-12",
+    "citation": "Memorandum D21-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Joint Canada-United States Projects",
+    "division": "",
+    "heading": "",
+    "text": "1. Further information regarding the Drawback program may be found in Memorandum D7-4-2 Duty Drawback Program .\n2. The reference in section 2 of the Order to the \"Minister of National Revenue\" should be interpreted as Minister of Public Safety and Emergency Preparedness.\n3. This remission order provides relief of the duties paid or payable on goods imported into Canada by, on goods or services purchased in Canada by, and on supplies of goods, real property or services made to, the Government of the United States or its authorized agent or a department/agency of the Government of Canada or a Crown corporation acting on behalf of the Government of the United States. Duties include customs duties, taxes imposed under Parts III \"Excise Taxes on Cosmetics, Jewellery, Radios, Etc.\" and IX \"Goods and ServicesTax\" of the Excise Tax Act , but does not include duties levied under the Excise Act .\n4. The conditions for relief of duties for imported goods under this Remission Order are that:\n- (a) the goods may only be used in connection with the establishment in Canada of the Government of the United States or a project that is determined by the Minister to be a joint Canada-United States Government project;\n- (b) the goods are or will become the property of the Government of the United States or will be exported from Canada, destroyed under the supervision of an officer (as defined in section 2 of the Customs Act ) or consumed during the conduct of the project; and\n- (c) a claim for remission of the duties is made to the Canada Border Services Agency within two years after the final accounting for the goods under section 32 of the Customs Act .\nAdditional Information\n5. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .\nReferences\nIssuing office: Trade Programs Directorate Headquarters file: 4589-3 Legislative references: C.R.C., c. 492 Order in Council 1960-1600, November 25, 1960 Order in Council 1990-2848, December 21, 1990 and amendment 1995 Other references: D7-4-2 Superseded memorandum D: D21-4-1, January 1, 1991",
+    "history": "",
+    "last_amended": "2013-09-12",
+    "current_to": "2013-09-12",
+    "citation": "Memorandum D21-4-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-1-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Visiting forces personnel importing household and personal goods into Canada. Key content: Use of identification cards; importing goods when first arriving, and while in Canada; importing motor vehicles; conditions, privileges and penalties. Keywords: Visiting forces; CARM; imports; personal goods; motor vehicles.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Identification cards Importation of goods: First arrival Motor vehicles Importation of goods: Subsequent importations Conditions Other privileges Penalty information\n- Appendix A: Short form of power of attorney\n- Appendix B: Certificate mentioned in paragraph 19\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This D-memo has been updated to:\n- Provide contemporary information\n- Reflect changes introduced by the CBSA Assessment and Revenue Management (CARM) system, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- Include a link to onboarding support documentation of the CARM Client Portal (CCP) under the Related links section\n- Include a link to the CARM web page under the Related links section",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Authorized identification card an identification card issued by the Minister of National Defence Consumable goods goods that are intended for consumption by personal use and includes clothing Durable goods goods, other than consumable goods, that are intended for personal use Tariff Item No. 9827.00.00 goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, imported by members of the military forces of countries that are parties to the North Atlantic Treaty or are members of the Commonwealth, or by civilian employees of those military forces who are not Canadian citizens or permanent residents of Canada and are stationed in Canada on official duty, including dependants of such members or employees, but not persons on duty at a diplomatic mission, on condition that: an authorized identification card is presented to a Canada Border Services Agency (CBSA) officer by the visiting forces personnel at the time the goods are imported into Canada the goods were acquired abroad for the personal or household use of the visiting forces personnel and are in quantities and values that are reasonable for such use; and in the case of durable goods, they are accompanied on importation by documentation specified by the Minister of Public Safety and Emergency Preparedness and are not sold or otherwise disposed of (except disposed of by destruction under CBSA supervision or by exportation or sale to other visiting forces personnel) unless, prior to the sale or other disposition, the goods are accounted for by the importer or owner and customs duty is paid in respect of the goods Visiting forces personnel a member, or a civilian employee who is not a Canadian citizen or permanent resident in Canada, stationed in Canada on official duty, of the military force of a country that is: party to the North-Atlantic Treaty, or is a member of the Commonwealth, and includes the member's or employee's dependants but does not include a member or employee on duty at a diplomatic mission",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Identification cards\n1. Visiting forces personnel importing goods under tariff item No. 9827.00.00, free of duties and taxes, must present to the CBSA officer an authorized identification card issued by the Department of National Defence.\n2. Inquiries concerning authorized identification cards should be directed to:\nNational Defence Identification Services NDHQ Contact the Department of National Defence\nImportation of goods: First arrival\n3. In accordance with the provisions of Part V, sections 24 and 25 of the Visiting Forces Act , members of a visiting force may import their household goods and personal effects free of duties and taxes under tariff item No. 9827.00.00. Before arrival in Canada, visiting forces personnel are advised to prepare a listing in duplicate (preferably typewritten) of all the household and personal goods they are bringing into Canada. The list should have a description of the goods, with such details as the value, make, model, and serial number of each item, particularly high-value items.\n4. These goods will be documented for control purposes on BSF865 - Exception Temporary Admission Permit - Commercial , without security deposit. Form BSF865 - Exception Temporary Admission Permit - Commercial is subject to renewal covering the period of service in Canada. Visiting forces personnel must retain copies of Form BSF865 - Exception Temporary Admission Permit - Commercial for presentation to the CBSA when the goods are:\n- exported from Canada\n- sold or given to another visiting forces member\n- destroyed or\n- otherwise sold or disposed of in Canada\nThe Form BSF865 - Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal (CCP). Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit provides detailing use of Form BSF865.\n5. Evidence, satisfactory to the CBSA officer, that the goods are accounted for under the conditions described in paragraphs 4(a), (b), or (c) of this Memorandum, will be required. On receipt of such satisfactory evidence, the CBSA officer will acquit Form BSF865 - Exception Temporary Admission Permit - Commercial and the goods will not be subject to duties and taxes. The visiting forces member will be given the receipt copy of the duly acquitted Form BSF865 - Exception Temporary Admission Permit - Commercial.\n6. Goods otherwise sold or disposed of in Canada, referred to in paragraph 4(d) of this Memorandum, will be cancelled from the Form BSF865 - Exception Temporary Admission Permit - Commercial on presentation of Form BSF715: Casual Goods Accounting Document, and payment of any duties and taxes applicable to the goods.\n7. When household and personal effects are shipped in bond, in advance, by a member of a visiting force assigned to duty in Canada, that member may prepare a Power of Attorney in the form outlined in the Appendix of this Memorandum and forward it to the Unit Commander or Transportation Officer at the establishment to which the member has been posted. It may not be possible in every instance for the member of the visiting force to give the name of the Commander or Transportation Officer. In such cases the relevant lines on the Power of Attorney should be left blank. When clearing the shipment, the Commander or Transportation Officer concerned may complete the form by stating his name and rank.\n8. The goods will be examined and released on Form BSF865 - Exception Temporary Admission Permit - Commercial without security and issued in the name of the owner. Form BSF865 - Exception Temporary Admission Permit - Commercial will be signed by the Commander or Transportation Officer holding the Power of Attorney who will give the copies of the permit to the owner when the latter takes possession of the shipment. The owner will then report to the CBSA office to countersign all copies of Form BSF865 - Exception Temporary Admission Permit - Commercial.\nMotor vehicles\n9. A motor vehicle for the personal use of a visiting forces member may be imported and released on Form BSF865 - Exception Temporary Admission Permit - Commercial either at the time of first arrival in Canada or subsequent thereto. The vehicle is subject to the same conditions and terms of disposal as applicable to household goods, as outlined in paragraphs 5 and 6 of this Memorandum. These vehicles are not required to comply with Transport Canada requirements (Canadian safety standards) or to be registered with the Registrar of Imported Vehicles (RIV) provided the vehicles are exported when the visiting forces member leaves Canada or transferred to another visiting forces member. However, in order to license the motor vehicle in Canada, the CBSA officer will issue Vehicle Import Form—Form 1 . This form must be presented to the provincial motor vehicle licensing bureau in order to obtain licence plates in Canada.\n10. If a motor vehicle imported by a visiting forces member has been registered with the RIV in error, a refund of the registration fee may be obtained by contacting the Registrar of Imported Vehicles (RIV). 11. In the transfer of a motor vehicle from one visiting forces member to another, the original permit, Form BSF865 - Exception Temporary Admission Permit - Commercial, is to be cancelled by the CBSA and a new one issued with suitable cross-references being noted on each permit. 12. If a motor vehicle is sold in Canada, other than to a visiting forces member, duties and taxes are applicable on the assessed value of the motor vehicle on the date of disposition. The motor vehicle will have to meet Transport Canada requirements, i.e. Canadian safety and emission standards, and be registered with the RIV. Also, the provisions of tariff item No. 9897.00.00 are to be observed. This legislation prohibits the importation into Canada, from countries other than the United States and Mexico, of any used or second-hand motor vehicle that was not manufactured in the current year. There are exceptions, refer to Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles . Importation of goods: Subsequent importations 13. Hand-carried goods are eligible under tariff item No. 9827.00.00 when cleared through the CBSA by the visiting forces personnel who own the goods. Clearance of hand-carried goods by persons other than the owner will not be accepted. 14. Goods other than the hand-carried goods may be cleared through the CBSA by the owner of the goods, or by another person upon presentation of the authorized identification card of the owner of the goods, together with a statement signed and dated by the owner of the goods describing such goods and giving the specified other person authority to clear the goods on his/her behalf. 15. When the conditions of tariff item No. 9827.00.00 are met, visiting forces personnel and their families may import durable and consumable goods for their personal use, free of duties and taxes, at any time. Durable goods will be documented on Form BSF865 - Exception Temporary Admission Permit - Commercial, without security. The goods are subject to the same conditions and terms of disposal as described under paragraphs 5 and 6 of this Memorandum. Consumable goods must be within quantity limits referred to in tariff item No. 9827.00.00 and under paragraph 18 of this Memorandum. 16. It is to be noted that the requirements of customs documentation may vary from one regional CBSA office to another at the discretion of the CBSA officer. 17. The CBSA assists other government departments in controlling the importation of certain goods into Canada. Included are such items as firearms, ammunitions, fireworks, meat and dairy products, animals, plants and plant products, fresh fruit and vegetables, as well as certain food and drug products. This list is not all encompassing but provides some examples of goods which are controlled, restricted, or prohibited. For more information, refer to Other government departments and agencies: Reference list for importers . 18. The following limits apply to meat, dairy and poultry products per person: two dozen eggs CAN$20 worth of dairy products, such as milk, cheese, and butter three kilograms of margarine twenty kilograms of meat and meat products, including turkey and chicken. Within the 20 kilograms limit, further restrictions apply as follows: a maximum of 1 whole turkey or 10 kilograms of turkey products; and a maximum of 10 kilograms of chicken All meat and meat products have to be identified as products of the United States of America. Conditions 19. When, at the time of importation into Canada of any goods under tariff item No. 9827.00.00, the CBSA officer has doubts that the goods are intended for the personal use of any person as required by the tariff item, the goods will not be admissible under the tariff item unless a certificate, as shown in Appendix B, completed by an authorized representative of the Department of National Defence, is received by the CBSA officer certifying that the goods are for the personal use of that person. The following representative of the Department of National Defence is authorized to sign certificates for the purpose of this tariff item: Position Title Director, Transport and Movements (DTM) Location NDHQ Ottawa ON K1A 0K2 Other privileges Other privileges 20. In addition to the privileges described under tariff item No. 9827.00.00, visiting forces personnel residing in Canada are entitled to the privileges available to Canadian residents under tariff item Nos. 9804.10.00, 9804.20.00, 9804.40.00, and 9816.00.00. Alcohol, tobacco products and vaping products may be claimed under either the personal exemptions or tariff item No. 9827.00.00 but not both. For more information, refer to Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada , and to Memorandum D2-1-4: Casual Donations—Tariff No. 9816.00.00 . Penalty information 21. Any person who fails to report to the CBSA when arriving in Canada, makes a false declaration, or diverts goods to a use other than that for which they were imported, without payment of applicable duties and taxes, may be subject to the penalties provided for in the Customs Act . Appendix A: Short form of power of attorney Short form of power of attorney for importation of household and personal effects of visiting force personnel: Commander or Transportation Officer (name and rank) of (unit) is authorized to enter for me at the CBSA at (city) the following shipment of personal and household effects Date of shipment Name of exporter Address of Exporter Value of goods Signature: Address Dated at (city) on (month-day) (year) Appendix B: Certificate mentioned in paragraph 19 The certificate mentioned in paragraph 19 will read as follows: I certify that the goods imported or being imported by: (Name of Importer and Authorized Identification Card Number) are solely for his/her personal or household use or for the use of his/her dependants and are not for resale, gift, or other distribution. (Signature) Authorized Representative (Department of National Defence) References Consult these resources for further information. Applicable legislation Customs Tariff , tariff item. No.9827.00.00 Order in Council P.C.1983-2333, July 27, 1983 (SI/83-136), as amended by P.C. 1986-1541 (SI/86-116), P.C. 1987-2690 (SI/88/17), P.C. 1990-2851 (SI/91-12) and P.C. 1997-2013 (SI/98-6) Visiting Forces Act Privileges and Immunities (North Atlantic Treaty Organisation) Act Related D memoranda Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions—Tariff Item No. 9810.00.00 Superseded D memoranda D21-4-3 dated August 16, 2024 Issuing office Trade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: The new way to assess and pay duties and taxes on imported commercial goods CARM Client Portal: Onboarding documentation Form BSF865 - Exception Temporary Admission Permit - Commercial",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "Appendix A: Short form of power of attorney",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Short form of power of attorney for importation of household and personal effects of visiting force personnel:\n- Commander or Transportation Officer (name and rank) of (unit) is authorized to enter for me at the CBSA at (city) the following shipment of personal and household effects\n- Date of shipment\n- Name of exporter\n- Address of Exporter\n- Value of goods\nSignature:\n- Address\n- Dated at (city) on (month-day) (year)",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "Appendix B: Certificate mentioned in paragraph 19",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The certificate mentioned in paragraph 19 will read as follows:\nI certify that the goods imported or being imported by: (Name of Importer and Authorized Identification Card Number) are solely for his/her personal or household use or for the use of his/her dependants and are not for resale, gift, or other distribution.\n(Signature) Authorized Representative (Department of National Defence)",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D21-4-3-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D21-4-3",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff , tariff item. No.9827.00.00\n- Order in Council P.C.1983-2333, July 27, 1983 (SI/83-136), as amended by P.C. 1986-1541 (SI/86-116), P.C. 1987-2690 (SI/88/17), P.C. 1990-2851 (SI/91-12) and P.C. 1997-2013 (SI/98-6)\n- Visiting Forces Act\n- Privileges and Immunities (North Atlantic Treaty Organisation) Act\nRelated D memoranda\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada\n- Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit\n- Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles\n- Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions—Tariff Item No. 9810.00.00\nSuperseded D memoranda\nD21-4-3 dated August 16, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D21-4-3",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Trade chain partners Key content: Background on administrative monetary penalties for non-compliance with customs legislation and regulations; How penalties are structured and applied; Maximum penalties in the event of non-compliance; How to appeal a penalty Key words: CARM, penalty, contravention, customs, compliance, non-compliance, Master Penalty Document (MPD), penalty reinvestment agreements, appeals, recourse, records, refunds, payment, duties, advance commercial information (ACI), corrections",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum has been updated:\n- to reflect the changes in how the Administrative Monetary Penalty System (AMPS) is implemented within the CBSA Assessment and Revenue Management (CARM) system\n- to reflect an update to redress and payment processing resulting from amendments to the regulations\n- to remove outdated details regarding the review of the AMPS regime that was completed in 2009",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Designated provisions The Designated Provisions (Customs) Regulations define the short-form descriptions of non-compliance that will be used in issuing notices of penalty assessments (NPAs) for the purpose of subsection 109.1(1) of the Customs Act . Legislation Trade Chain Partners (TCPs) are required to comply with the program legislation as defined by the Canada Border Services Act : Program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Excise Act , the Special Import Measures Act , the Customs Act , the Customs Tariff , the Immigration and Refugee Protection Act , the Excise Act, 2001 and the Select Luxury Items Tax Act ; that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act , the Feeds Act , the Fertilizers Act , the Health of Animals Act , the Plant Protection Act , the Safe Food for Canadians Act and the Seeds Act ; under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or under which duties or taxes collected and paid pursuant to the Customs Act are imposed. Master Penalty Document The Master Penalty Document (MPD) lists contraventions resulting from failure to comply with requirements identified in the Customs Act , Customs Tariff and related regulations. Each contravention correlates to a provision identified in the Designated Provisions (Customs) Regulations . The guidelines provided in the MPD are non-exhaustive and may be subject to change. It is therefore recommended that TCPs refer to the appropriate legislation or regulations to ensure compliance.",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "This memorandum describes the AMPS as it applies to TCPs, and sets out the guidelines regarding AMPS penalties that may apply in cases of non-compliance with the relevant legislation and regulation administered by the CBSA.\nIn addition to providing information on the AMPS itself, this memorandum outlines the use of the collections provisions of the Customs Act, the review and redress provisions, as well as provide other information that may be useful to TCPs.\nThe AMPS is a sanctions regime that allows the CBSA to issue administrative monetary penalties in cases where there is a failure to comply with the CBSA's designated trade and border legislation and regulations in the commercial stream. The purpose of the AMPS is to provide the CBSA with a means to deter non-compliance by TCPs, and thereby encourage voluntary compliance.\nThe AMPS creates a level playing field for all businesses by using corrective measures for non-compliance. To this end, AMPS is designed to improve compliance rather than being a punitive regime.\nThe AMPS penalties are largely used to reduce the use of enforcement tools, such as seizures and ascertained forfeitures. Providing comprehensive penalty coverage for contraventions of the CBSA’s requirements and obligations will result in a significant overall reduction of the competitive advantage that non-compliant TCPs have over those who have invested in compliance.\nThe policy regarding the use of the AMPS does not preclude using additional enforcement measures that may be available to the CBSA. When an AMPS contravention is issued, a seizure or ascertained forfeiture may also be initiated in specific circumstances, such as, but not limited to, cases where: goods are prohibited or controlled (e.g., alcohol, tobacco products, prohibited weapons, firearms, drugs, child pornography, conveyances modified and used for smuggling); controlled goods for which the exportation would pose a security risk to Canada.\nThe issuance of an AMPS penalty, or the use of seizure or ascertained forfeiture measures, does not preclude the CBSA from prosecuting non-compliant TCPs at the criminal level. Criminal prosecution will continue to be undertaken where warranted, based on the seriousness or repetitiveness of the contravention, or the potential harm to Canada.\nThe officer will identify the section of the legislation that has been contravened and will select the appropriate contravention from the Master Penalty Document (MPD). The penalty assessment will be processed in the CARM Internal Portal (CIP). Once the penalty assessment is completed and issued, form E650: Notice of Penalty Assessment will populate in the CIP.\nPenalty structure\nThe AMPS penalty structure is gradated in most cases, providing for higher monetary penalties for repeat instances of the same contravention. For a small number of contraventions, the recommended penalty amount is a flat rate.\nIn order to keep the AMPS from becoming punitive, each contravention penalty amount is reviewed and assessed by the relevant penalty CBSA expert to ensure the monetary cost reflects the impact of the harm, thus correcting the non-compliance behaviour.\nIn the case of gross negligence, severe non-compliance or repeated contraventions, the CBSA may determine that the conventional AMPS penalty scaling is unreasonable and may use more drastic measures to ensure compliance with the relevant legislation and regulations administered by the CBSA.\nThirty day non-escalation period\nTo provide TCPs with an opportunity to correct their non-compliance, the CBSA introduced a 30-day period before penalties escalate from the first to the second level. This non-escalation period applies to certain contraventions deemed to be of low and medium risk.\nThe penalty amount sections in the MPD identify which contravention codes are subject to the 30-day non-escalation period.\nMaximum penalty amount\nUnder AMPS, the maximum penalty amount for a single instance of non-compliance is CAD $25,000. However, the total penalty amount assessed on an NPA, which includes multiple instances may exceed CAD $25,000.\nThe CBSA will not apply more than one AMPS contravention to any single instance of non-compliance. For example, if the circumstances relating to a single instance of non-compliance involves providing information to an officer that is not true, accurate and complete (contravention C005) as well as failing to report imported goods (contravention C366), only one contravention will be applied. The officer, when determining the appropriate contravention to apply, will consider the individual circumstances surrounding the non-compliance.\nTrade Chain Partner’s contravention history\nThe AMPS contravention history contains information on all NPAs issued, closed, and cancelled against a TCP.\nEach TCP’s AMPS contravention history is linked to the Business Number with an RM extension (BN15). Each BN15’s history has no effect on any other BN15 account sharing the same BN9.\nTCPs view their AMPS contravention history maintained by the CBSA via the CARM Client Portal (CCP).\nIn cases where the TCP has not completed their registration in the CCP, the TCP’s AMPS contravention history can be provided via registered mail. Only two such request may be submitted per calendar year and the information will be made available only to the TCP whose information is contained therein.\nA request for an AMPS contravention history must be provided on company letterhead and sent to the Regional CBSA Trade Operations Division located nearest the TCP. Such requests shall also provide the following information:\n- Printed name and title of officer of the company (authorized officer)\n- Signature of the above referenced officer of the company\n- The TCP identification number that applies\nRetention period\nThe retention period for each contravention is either 12 or 36 months.\nRetention periods are for penalty level calculation purposes only and, are used to determine when penalties escalate from one level to the next. They are calculated either for one year or three years from the date of the last NPA issued against the TCP.\nMost contraventions resulting from post-release verifications have retention periods of three years; border related contraventions have a retention period of one year.\nOnce the retention period has expired, and the same contravention occurs again, the system will begin a new retention period and will calculate penalty amounts from the first level.\nIssuance of the Administrative Monetary Penalty System penalties\nAMPS penalties are issued to all types of commercial TCPs, in response to the failure to comply with relevant legislative or regulatory obligations, as opposed to seizures or ascertained forfeiture, which are applied against goods.\nA TCP identifier is used in the process of issuing AMPS penalties. This identifier may have been issued either by the CRA or the CBSA. A system generated identifier may be issued by the CBSA if the TCP does not have a pre-existing CRA or CBSA issued identifier when non-compliance is identified.\nThe CBSA officer will identify the provision of the legislation or regulations that have been contravened and will select the appropriate contravention from the MPD.\nOnce the CBSA officer has selected a contravention, the penalty assessment will prepopulate data, such as the associated penalty level and amounts and applicable legislative and other references, in order to facilitate the issuance process.\nOnce the CBSA officer has completed the penalty assessment and has included all required information in their NPA, it will be submitted to their respective issuing authority holder, who will finalise the issuance of the NPA against the relevant TCP.\nThe selected contravention and the amount of the penalty assessment will be issued to TCPs on form E650, Notice of Penalty Assessment via the CCP. If it is not possible to do so via the CCP, the NPA will be sent to the TCPs via registered mail, by hand, or by any other means approved by the CBSA\nReceiving a notice of penalty assessment\nThe NPA includes mandatory information on the penalty, such as: the contravention code, the legal name of the TCP, the TCP’s business identifier (e.g., business number, carrier code, etc.), reasons why the officer imposed a penalty, date of the infraction, and the document of interest, or if such document missing, the reason why it is missing (e.g., CCN for ghost containers).\nPayment\nAs the AMPS penalties are issued against a TCP, rather than the goods, duties and taxes that are owed to the CBSA do not form part of the penalty amount and have to be accounted for and paid separately.\nA NPA becomes payable on the day the NPA is served to the TCP.\nPayment must be remitted in Canadian currency and may be made electronically via the CCP by pre-authorized debit, debit Visa/Mastercard or credit card. Other forms of payment are online banking via the TCP’s financial institution website, or Electronic Data Interchange (EDI820).\nPayment may also be made by cheque to the Receiver General for Canada and mailed to the address found in the CBSA’s Memorandum D17-5-1: Payment of duties and taxes on imported commercial goods .\nA payment may also be made in person at a CBSA office, if it is open to the public. A copy of the NPA must accompany the payment.\nAMPS penalties are now tied to the billing cycle. Most TCPs will be on the “18th of month one to 17th of month two, all due 10 business days after the 17th” billing cycle, meaning that payment is due at the end of the second month, but this date may vary by a day or two depending on holidays and weekends. Prescribed interest will begin the day following the billing cycle due date if the penalty is not paid on time, for more information, please visit Commercial payments and accounts .\nWhen an NPA is issued in CARM, the amount owing to the CBSA will automatically post against the TCP’s account in CARM in real time or through the nightly program run.\nFailure to pay the notice of penalty assessment\nAny amount assessed as a penalty in an NPA constitutes a debt due to His Majesty by the TCP to whom the NPA was issued.\nAny unpaid amount may result in the suspension of the TCP’s ability to conduct business with the CBSA.\nThe Canada Revenue Agency and Department of Finance and CBSA’s Corporate Management Branch are responsible for recovering debts that are in default.\nReview of a notice of penalty assessment\nWhen a TCP does not agree with the findings outlined in an NPA, they may submit a request for Minister’s decision within 90 days from the day the notice was served , pursuant to subsection 129(1) of the Customs Act .\nAn exception exists where the only means of appeal for an NPA issued for contraventions of the various legislations as listed in section 126.1 of the Customs Act is to request an appeal at the Federal Court within 30 days, pursuant to section 18.1 of the Federal Courts Act . This includes contraventions C214 C215, C216, C217, C218, and C221. For more information on these contravention codes, refer to the Master Penalty Document . Although payment is not required before a penalty is appealed at the Federal Court or before a request for a Minister’s decision is made, the amount of the penalty is payable on the day the NPA is served. Redress process A TCP may dispute the assessment of a penalty by sending a request for a Minister’s decision via the CCP. If the TCP does not have a functional CCP profile, the request may be made in writing directly to: CBSA’s Recourse Directorate, 333 North River Rd., 11th Floor, Tower A, Ottawa ON K1A 0L8 or submitted via this online form Once the request is received, the TCP will be provided with a Notice of Reasons for Assessment (NRA) which summarize the case based on the circumstances as reported and to give the appellant the opportunity to provide further information. It also summarizes the reason the client is appealing. Requests for a Ministerial decision must be submitted within 90 days from the day the NPA was served. In exceptional circumstances, this may be extended to one year after the expiration of the original 90 days afforded to the TCP to request a Minister’s decision, in accordance with Section 129.1(5) of the Act. In the CCP, the appeal form will automatically ask the TCP to fill in the required information related to an application for extension of time if the system detects the request is being made beyond the initial 90 days. If the TCP does not have a CCP profile, the application for extension may be made at the same time and in the same manner indicated above. The application must demonstrate that all the following conditions are met: It has been submitted within one year and 90 days after the NPA was served; and the TCP can demonstrate They were unable to act or instruct another person to act within the 90 days after the NPA was served; or that the TCP had a bona fide intention to request a decision it would be just and equitable to grant the application; and the application was made as soon as circumstances permitted. The Ministerial decision will be communicated to the TCP in writing via the CCP or in a letter sent to the TCP’s address when the TCP does not have a CCP profile. The Minister’s delegate will make a decision based on a review of facts and law. If the decision is that the penalty was not justified, the penalty assessment will be cancelled and any money paid on the account will be refunded. For further information on the redress processes, visit Appeals/Reviews . Correction process Following the issuance of a NPA, the Minister, or any officer designated by the President for the purpose of section 127.1 of the Customs Act , may cancel or reduce the penalty within 90 days of its issuance if any errors in the assessment were made. While the discretionary powers rest with the designated officer, corrections can be initiated by the TCP by requesting the issuing office to review a specific error or it can be submitted via the CCP. Refunds If a penalty has been paid and it has later been cancelled or amended as a result of a review by the CBSA, CARM will automatically apply all applicable refunds (credits) to the TCP’s account. If the TCP owes the CBSA for other transactions listed on the TCP’s daily notice (DN), the credit will be applied to reduce the balance of amount owing. Refunds will occur for accounts that have remained in a credit position for 2 months, exceed the CBSA’s threshold of $1,000, or in cases where a refund is specifically requested by the TCP. A cheque will be issued to the TCP by Public Services and Procurement Canada (PWGSC). Penalty reinvestment agreements A penalty reinvestment agreement (PRA) a formal agreement between the CBSA and a TCP, which, under certain conditions, may allow for the full or partial reduction off the payment of a penalty if the corresponding penalty amounts are invested in the correction of the TCP’s commercial information systems. The purpose of a PRA is to assist the TCP in becoming compliant by providing an incentive to invest in the correction of underlying systemic problems that may be causing errors in the TCP’s commercial information system or related processes, and which have resulted in the issuance of penalties. The PRA defines the nature of the identified problem, what will be done to correct the matter, the time frame required to make the corrections, as well as post-correction validation criteria. The level of reduction provided may range from a partial to a full penalty assessment. These agreements will be administered by the CBSA’s Recourse Directorate. For more information on the PRA, refer to Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy . References Consult these resources for additional information Applicable legislation Customs Act and related regulations Customs Tariff and related regulations Designated Provisions (Customs) Regulations Federal Courts Act Related D memoranda Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy Memorandum D-17-5-1: Payment of duties and taxes on imported commercial goods Superseded D memorandum Memorandum D22-2-1: Administrative Monetary Penalty System Issuing office Program Compliance Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services Related links Master Penalty Document form E650: Notice of Penalty Assessment",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for additional information\nApplicable legislation\n- Customs Act and related regulations\n- Customs Tariff and related regulations\n- Designated Provisions (Customs) Regulations\n- Federal Courts Act\nRelated D memoranda\n- Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy\n- Memorandum D-17-5-1: Payment of duties and taxes on imported commercial goods\nSuperseded D memorandum\nMemorandum D22-2-1: Administrative Monetary Penalty System\nIssuing office\nProgram Compliance Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 1)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Memorandum D22-1-2: Penalty Reinvestment \nAgreement (PRA) Policy \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPenalty Reinvestment Agreement (PRA) Policy \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines and General Information \no Introduction \no Application \no How to apply \no Review and Decision \n Appendix A \n Appendix B \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \nIn summary, this memorandum has been revised to communicate changes to the \nPenalty Reinvestment Agreement (PRA) Policy. The principal modifications are as \nfollows: \n\n Introduction of CARM Client Portal Instructions for PRA Requests: \nNew instructions have been implemented to guide applicants in submitting PRA \nrequests through the Canada Border Services Agency (CBSA) CARM (CBSA \nAssessment and Revenue Management) Client Portal. \n\n Elimination of the Expedited Process: \nAs part of this revision, the previously existing expedited process has been eliminated. \nApplicants are now required to adhere to the standard procedure for submitting a PRA \nrequest, following the updated guidelines outlined in this memorandum. \nDefinitions \nAdministrative Monetary Penalty System (AMPS) \nA civil penalty regime fostering compliance with legislation, regulations, and certain \nprogram requirements through the application of monetary penalties. (Régime de \nsanctions administratives pécuniaires – RSAP) \nClient \nA commercial importer, exporter, broker, carrier, freight forwarder, or warehouse \noperator. (Client) \nCommercial Information System (CIS) \nA manual or technology-based system used by a client to process information relating \nto the movement, storage, accounting, warehousing, sale, diversion, import, or export \nof goods, or the movement of persons entering, transiting, or exiting Canada. (Système \nde renseignements commerciaux – SRC) \n\n3 \n\nContravention \nA failure to comply with legislation, regulations, and conditions of any licensing or \nundertaking administered by the Canada Border Services Agency (CBSA). (Infraction) \nCorrective Measures \nActions taken by a client to eliminate the causes of a systematic problem affecting their \nCIS. (Mesures correctives) \nEligible Cost \nAn expense related to implementing corrective measures in a CIS deemed eligible by \nCBSA under the PRA policy. (For a list of all eligible and ineligible costs, see Appendix \nE). \nInadmissible Goods \nItems not eligible for entry into Canada due to prohibition, control, or regulation under \nan Act or regulation of Parliament. (Marchandises inadmissibles) \nNotice of Penalty Assessment (NPA) \nA prescribed document given to the client containing detailed information on the \ncontravention and penalty assessment. (Avis de cotisation de pénalité – ACP) \nPenalty \nThe amount of money owing as a result of a penalty assessment as indicated on the \nclient's NPA or an ascertained forfeiture where applicable. (Pénalité) \nPenalty Assessment Number ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 2)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "A unique sequential numeric identifier assigned to all administrative monetary penalties \nissued under the Customs Act. (Numéro d'imposition de pénalité) \n\n4 \n\nPenalty Reinvestment Agreement (PRA) \nA formal agreement between the CBSA and a client, allowing for relief or reduction, \nunder certain conditions, from penalties applied under AMPS. (Entente de \nréinvestissement des pénalités – ERP) \nPrescribed Rate of Interest \nA rate equivalent to the Treasury Bill rate set by the Bank of Canada. (For more \ninformation, refer to Memorandum D17-1-19, Interest Rate for Customs Purposes \nRegulations.) (Taux d'intérêt réglementaire) \nProhibited Goods \nItems prohibited from importation into Canada through classification under tariff items \n9897.00.00, 9898.00.00, and 9899.00.00 of the Schedule to the Customs Tariff. (For \nmore information on prohibited goods, see Memoranda series D9.) (Marchandises \nprohibées) \nStrategic Goods \nItems subject to export controls, including arms, ammunition, implements of war, \nweapons-related materials, or any items whose unauthorized export might be contrary \nto Canadian security, political, or international interests. (For more details, refer to \nMemorandum D20-1-1, Export Reporting.) (Marchandises stratégiques) \nSystematic Problem \nAn issue inherent to a system or set of interrelated processes causing contraventions \nand resulting in the assessment of at least one penalty. Note: factors such as human \nerror, inadequate training, insufficient knowledge, or deficiencies affecting a client's \noperational work practices not specifically related to the functioning of the client's CIS \ndo not constitute systematic problems for the purposes of this policy. (Problème \nsystématique) \nThird-Party Attestation \nA corroboration by a person or body independent of and at arm's length from the client \nand the CBSA, conveying assurance that specified requirements relating to the client's \napplication for a PRA have been fulfilled. (Attestation d'un tiers). \n\n5 \n\nGuidelines and General Information \nIntroduction \n The Canada Border Services Agency (CBSA) policy is to enable a client to reinvest \nall or a portion of a penalty applied under the Administrative Monetary Penalty \nSystem (AMPS) through a Penalty Reinvestment Agreement (PRA) when a client \nhas: \n\no Demonstrated that a penalty was issued due to a systematic problem affecting \ntheir Commercial Information System (CIS) or related processes. \no Invested in corrective measures to remedy the problem promptly. \no Demonstrated that the corrective measures are effective in achieving \ncompliance. \n\n A PRA allows for a penalty reinvestment of one dollar for each dollar of eligible \ncosts incurred by the client to correct the systematic problem(s) that resulted in the \nissuance of administrative monetary penalties. \n\n A PRA is granted through the ministerial review process, initiated by the client by \nrequesting a decision of the Minister under section 129 of the Customs Act. The ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 3)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "completed PRA application form submitted by the client will be considered by the \nCBSA as a request for a decision under section 129. \n\n The purpose of this policy is to assist a client in becoming compliant with the \nCustoms Act, Customs Tariff, and related regulations by providing an incentive to \ninvest in the correction of an underlying systematic problem that resulted in the \napplication of administrative monetary penalties. \n\n This policy primarily applies to clients issued administrative monetary penalties \nunder section 109.3 of the Customs Act. However, clients who receive a Notice of \nAscertained Forfeiture under section 124 of the Customs Act, either instead of or in \naddition to a Notice of Penalty Assessment (NPA) for commercial contraventions, \nmay also qualify for a Penalty Reinvestment Agreement (PRA). \n\n6 \n\n Clients are not eligible for a PRA if they: \n\no Have been issued penalties for contraventions involving prohibited or \ninadmissible goods. \no Have been issued penalties assessed under an Act of Parliament other than the \nCustoms Act (e.g., the Agriculture and Agri-Food Administrative Monetary \nPenalties Act). \no Have any outstanding debts payable to the CBSA (other than the penalty \nsubject to the PRA). \n\n Clients issued penalties for contraventions involving the export of strategic goods \nmay not be eligible for a PRA. Applications involving penalties for contraventions \ninvolving strategic goods will be reviewed by the CBSA on a case-by-case basis. \nApplication \nEligibility Criteria for Applying \n A client may apply for a PRA if they: \n\no Are the client against whom the penalties were issued, as identified on each \nNPA at issue. \no Have been issued one or more penalties involving numerous and/or repetitive \ncontraventions or instances of non-compliance caused by a systematic problem \nin their Commercial Information System (CIS.) \no Have not been issued a Minister's decision under section 131 of the Customs \nAct in respect of the NPA(s) at issue. \no Have identified the cause of the systematic problem in their CIS and are \nprepared to invest in corrective measures to remedy the systematic problem and \ndemonstrate that the corrective measures are effective in achieving compliance. \n\n A client who has not already requested a ministerial review under section 129 of the \nCustoms Act must apply for a PRA within 90 days of receipt of the NPA at issue. \n\n To apply for a PRA, the client must complete Form BSF266, Penalty Reinvestment \nAgreement Application Form (a sample of the form is provided in Appendix A.) The \nform contains instructions on how to complete the application and identifies the \ninformation required by the CBSA to initiate the review of the client's application. \n\n7 \n\n Applications submitted by clients who do not satisfy the above eligibility criteria for \napplying will not be accepted. The CBSA may advise clients of the reason(s) in \nwriting for not accepting their application. \n",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 4)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": " It is the responsibility of the client to provide to the CBSA all supporting \ndocumentation with the PRA application and to ensure that the information is \npresented in a clear and comprehensible manner. Failure to provide the required \ninformation in the appropriate manner may result in the denial of the application. \nHow to Apply \nCARM Client Portal \n Clients registered on a the CARM Client Portal (CCP), can apply for a Penalty \nReinvestment Agreement (PRA) when appealing a Notice of Penalty Assessment \nthrough the CARM Client Portal (CCP). \n\n As part of the submission process on the CCP, clients will be asked whether they \nwish to apply for a PRA. If in the affirmative, clients will be prompted to download \nand complete the BSF266 Penalty Reinvestment Agreement Application Form. \nUpon completion, clients are required to upload the form along with their appeal \nsubmission. \n\n For questions related to registration in CARM or access to the CCP, refer to the \nCCP Guide accessible via the Onboarding documentation link into the CCP main \npage, provided in the “References” section of this memorandum. \nCBSA Website – E-Appeal \n Clients have the option to request a Penalty Reinvestment Agreement (PRA) when \nappealing a Notice of Penalty Assessment through the online CBSA Appeal Form, \navailable on the CBSA website . The link to this form can be found in the \n\"References\" section of this memorandum. \n\n As part of the submission process, clients can specify their intention to apply for a \nPRA in the Details section of the E-Appeal form. \n\n8 \n\n Once the appeal is submitted, CBSA will reach out to the client, providing guidance \non how to submit their completed BSF266 Penalty Reinvestment Agreement \nApplication Form and any supporting documentation. \nMail \n To apply for a PRA, clients are required to fill out Form BSF266, the Penalty \nReinvestment Agreement Application Form. A sample of the form is provided in \nAppendix A for reference. The BSF266 form provides detailed instructions on \ncompleting the application and outlines the information necessary for the CBSA to \nbegin reviewing the client's application. Clients must submit the fully completed \napplication form, along with any supporting documentation, to the following \naddress: \nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, \nON K1A 0L8 \nAdditional Time to submit a PRA application or Documentation \n If a client is unable to complete the PRA application form within the 90-day period \nafter receiving the NPA, they can submit a letter of intent to apply for a PRA before \nthis deadline expires. In the letter, clients must provide: \n\no The reason for requesting a PRA. \no The penalty assessment number(s) of the NPAs in question. \n\n The letter of intent can be submitted through the CARM Client Portal by attaching it \nas part of the NPA appeal submission. Alternatively, clients can mail the letter of ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 5)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "intent to the address provided in this memorandum. If the mail option is chosen, \nclients must ensure that the letter is registered or postmarked on or before the 90th \nday from receiving the NPA. \n\n Throughout the application review, the CBSA may request additional information \nfrom the client to support the application. Should additional documentation be \nrequired once an application has been received, a request will be made to the \napplicant in writing, with a specified timeframe for submitting the required \n\n9 \n\ninformation. If the additional information requested by the CBSA is not received \nwithin the specified timeframe, the application may be rejected. \n\n Clients requiring more time to submit the application form or other necessary \ndocumentation should promptly inform the CBSA. The CBSA will grant additional \ntime to clients only in exceptional circumstances for completing their application or \nsubmitting requested documentation. \nRequesting Inclusion of Subsequent Penalties in PRA Application \n Clients who have previously submitted a PRA application can now request the \naddition of penalties issued after the initial submission. To be eligible for inclusion, \ntwo conditions must be met: \n\no The systematic issue within their Client Information System (CIS), leading to \nsubsequent penalties, must align with the problem described in the original \napplication. \no The CBSA must not have completed its review of the initial PRA application. \nHow to Request Inclusion of Subsequent Penalties \n Clients wishing to add subsequent penalties to a previously submitted PRA \napplication must inform the CBSA within 90 days from the service date of the \nsubsequent Notice(s) of Penalty Assessment (NPA). This notification can be made \neither via the CARM Client Portal or by mail. \nCARM Client Portal \n If using the CARM Client Portal, clients should appeal the relevant NPAs and, in the \n\"Basis for Appeal\" field, they must: \n\no Indicate the appeal case linked to their PRA application. \no Describe how the subsequent penalties were caused by the same systematic \nproblem outlined in the initial PRA application. \n\n10 \n\nElectronic Communication (E-mail) \n In the written request sent by e-mail, clients must: \n\no Indicate the appeal case linked to their PRA application. \no Specify the penalty assessment number(s) of the subsequent NPA(s). \no Describe how the subsequent penalties were caused by the same systematic \nproblem detailed in the original PRA application. \nMail \n In the written request sent by mail, clients must: \no Indicate the appeal case linked to their PRA application. \no Specify the penalty assessment number(s) of the subsequent NPA(s). \no Describe how the subsequent penalties were caused by the same systematic \nproblem detailed in the original PRA application. \nNumerous Systematic Problems \n Clients who believe that multiple systematic problems are causing instances of non-",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 6)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "compliance resulting in the issuance of one or more penalties involving numerous \nand/or repetitive contraventions may apply for a PRA, provided that each of the \nsystematic problems identified in the client's application contributed in part to the \nnon-compliance. \n\n The cost of remedying a systematic problem identified in the client's application \nthat, according to the CBSA, is found not to have contributed to the non-compliance \nduring the review of the application will not be considered by the CBSA as an \neligible cost resulting in a penalty reinvestment under this policy. \nPayment of Penalties and Interest \n To avoid incurring any interest, the penalty must be paid within the specified \ntimeframe outlined in the NPA. The payment of the penalty may be deferred until a \ndecision is made. However, it's important to note that opting to defer the payment \nuntil a decision is rendered may result in additional financial implications. If the \npenalty is determined to be correctly issued and not entirely relieved by a \nsuccessful PRA, interest will accrue at the prescribed rate. The interest accrual will \n\n11 \n\ncommence from the day after the NPA's service date and continue until the full \namount is paid in accordance with the decision under section 133 of the Customs \nAct. \n\n In cases where a PRA is granted for an amount less than the assessed penalty, \nand the penalty remains unpaid within the specified timeframe indicated in the NPA, \ninterest at the prescribed rate will be applied to the remaining penalty amount. The \ninterest will accumulate from the day after the NPA's service date until the date \nwhen the outstanding amount is paid in full. \nReview and Decision \nReview of application \n The CBSA will review each allegation of non-compliance mentioned in the \napplication, in accordance with sections 130 and 131 of the Customs Act, to ensure \nthe correctness of the penalty assessments. Any penalty associated with an \nallegation deemed incorrectly applied will be promptly canceled. Additionally, CBSA \nmay adjust the demanded amount based on specific relevant circumstances in \neach case. \n\n Throughout the review of PRA, the CBSA will assess the applicant's compliance \nhistory and the timeliness of corrective actions taken following the identification of a \nsystematic problem in their Customs Information System (CIS). \n\n Following the review, the CBSA will inform the applicant of the outcome, specifying \nthe total amount of penalties eligible for reinvestment. The notification will include \nthe deadline for implementing the proposed corrective measures outlined in the \napplication \nThird-Party Attestation \n In certain instances, applicants may be required to secure a third-party attestation \nto assure the CBSA of the eligibility of costs incurred in rectifying the systematic \nproblem. \n\n12 \n\n Applicants will receive information about the qualifications of a third party for the \npurpose of this policy during the application review process. ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 7)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Substantiating Costs \n After implementing corrective measures, applicants must provide documented \nevidence, such as receipts, invoices, and proof of payment, to substantiate all \neligible costs incurred in addressing the systematic problem in their CIS. Eligibility \ncriteria for costs are detailed in Appendix B. \n\n Costs covered by government assistance are not eligible under this policy. \n\n A principal and/or others in the applicant's firm may be required to sign an affidavit \nto support costs and attest to the nature of the work done, affirming its eligibility \nunder CBSA policy. \nVerification and Decision \n Once eligible costs are substantiated, the CBSA will verify that the applicant's \ncorrective measures are in place and effective. Approximately six months after \nimplementation, compliance will be verified to determine if full compliance has been \nachieved. \n\n If the corrective measures are deemed effective, the PRA will be granted, allowing \nthe client to reinvest the amount of penalties by the total eligible costs incurred. If \nthe measures are found ineffective, the PRA will be denied, and the CBSA will \nrequest payment of outstanding penalty amounts with applicable interest. \n\n The CBSA will communicate the decision to grant or deny a PRA, along with the \napplicable penalty reinvestment amount, in writing. This decision falls under section \n133 of the Customs Act. \n\n Any decision or communication from the CBSA under this policy does not constitute \n\"reason to believe\" for purposes related to the accounting and payment of duties on \nimported goods. For more information on what constitutes \"reason to believe\", refer \nto Memorandum D11-6-6, Self-Adjustments to Declarations of Origin, Tariff \nClassification, Value for Duty, and Diversion of Goods. \n\n13 \n\nAppendix A – Sample of Form BSF266, Penalty \nReinvestment Agreement (PRA) Application Form \n\n14 \n\n15 \n\n16 \n\nAppendix B – List of eligible and ineligible costs \nEligible costs: \n Costs associated with the purchase or implementation of a new system or \nupgrades to the existing commercial information system that will correct the \nidentified systematic problem. \n\n Costs of purchasing supplies, hardware or equipment used to repair or modify \nan automated system. \n\n Costs of purchasing software required for an automated system. \n\n Costs of technical assistance used to implement and test and/or verify the \neffectiveness of the system upgrades, including the cost of obtaining a third \nparty attestation. \n\n Costs of training employees to perform activities specifically related to the \nimplementation of the corrective measures. \nIneligible costs: \n Ongoing costs for training employees \n\n Overhead or administrative costs \n\n Renovation costs \n\n Salaries for hiring employees to perform day-to-day operations \n\n17 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nSections 129 to 133 of the Customs Act, and section 18.1 of the Federal Courts Act are ",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-1-2-pdf8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-1-2",
+    "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 8)",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "applicable to the following policy. For more information about the Customs Act, \nthe Federal Courts Act, and any regulations under these Acts visit the Department of \nJustice Canada Website. \nIssuing office \nTrade Appeals, Processing and Policy Unit \nRecourse Directorate \nCanada Border Services Agency \nOttawa, ON \nK1A 0L8 \nContact us \n For assistance, on the CARM Client Portal contact the CARM Client Support \nHelpdesk (CCSH) through the web form: Client Support: CBSA Assessment and \nRevenue Management. \n\n For any other information, contact the Border Information Service (BIS): \n\no Toll-free within Canada: 1-800-461-9999. \no Outside Canada: 1-204-983-3550 or 1-506-636-5064 (long-distance charges \nmay apply). \no TTY available within Canada: 1-866-335-3237. \nRelated links \nCARM Client Support Help Desk (CCSH) Web form \nCBSA Assessment and Revenue Management (CARM) \nCBSA Appeal Form \nLearn how to write metadata",
+    "history": "",
+    "last_amended": "2024-10-21",
+    "current_to": "2024-10-21",
+    "citation": "Memorandum D22-1-2",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html"
+  },
+  {
+    "id": "dmemo-D22-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-2-1",
+    "marginal_note": "Legislation",
+    "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Under the authority of section 109.1 of the Customs Act , the Personal AMP Regime sets out monetary penalties for cannabis-related contraventions of the Customs Act . Specifically, AMPs are issued for the following two contraventions:\n- Section 7.1 providing information to an officer that is not true, accurate and complete\n- Section 12(1) failing to report imported goods at prescribed time and in prescribed manner at nearest open customs office that is designated for that purpose that is open for business\nThe Presidential Directive in Appendix A directs the penalty amounts to be issued under section 109.1 of the Customs Act , in respect of a traveller’s personal goods and conveyances, for the contraventions described above.",
+    "history": "",
+    "last_amended": "2021-02-10",
+    "current_to": "2021-02-10",
+    "citation": "Memorandum D22-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-2-1",
+    "marginal_note": "Regulations",
+    "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "The Designated Provisions (Customs) Regulations lists those sections of the Customs Act , Customs Tariff and the regulations under these Acts that impose obligations on persons to comply with CBSA requirements. Failure to comply with those obligations may be subject to a penalty assessment.",
+    "history": "",
+    "last_amended": "2021-02-10",
+    "current_to": "2021-02-10",
+    "citation": "Memorandum D22-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-2-1",
+    "marginal_note": "Guidelines and General Information",
+    "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "Acronyms and Definitions\n1. For purposes of this document, the following definitions apply:\nAMP: Administrative Monetary Penalty. A financial penalty that may be assessed by an officer in response to a contravention of designated legislative provisions. An AMP encourages compliance with particular Customs-related legislation through the application of monetary penalties, the amount of which may be based on factors such as the type, frequency and seriousness of the contravention. “Cannabis” has the same meaning as in subsection 2(1) of the Cannabis Act . “Cannabis Plant” has the same meaning as in subsection 2(1) of the Cannabis Act . “Conveyance” has the same meaning as in subsection 2(1) of the Customs Act . “Goods” has the same meaning as in subsection 2(1) of the Customs Act . NPA: Notice of Penalty Assessment. A notice issued to a non-compliant person that sets out a monetary penalty for contraventions of the Customs Act , Customs Tariff or the Special Import Measures Act or of any regulation made under any of those Acts. It details the assessment of an AMP and will have a unique sequential identifier number. “Officer” has the same meaning as in subsection 2(1) of the Customs Act . “Person” for the purposes of this d-memo, refers to an individual. “Personal goods” or “casual goods” are goods that are intended for the sole use by a traveller or other persons of their immediate family and are not intended for resale, distribution or commercial use of any kind. “Report” for the purposes of enforcing the Customs Act , means the reporting of imported or exported goods under sections 12 or 95 and includes making the goods available for inspection.\n2. The Personal AMP Regime supports the CBSA’s authority to issue civil monetary penalties for the violation of Customs’ legislation in relation to cannabis interdictions at the border. The purpose of AMPs is to provide the Agency with an alternative means to encourage future compliance through an administrative mechanism, instead of initiating seizure action and/or criminal prosecution for border offences involving cannabis. AMPs are designed to be a remedial measure rather than punitive.\n3. When an officer discovers that a person has not complied with their obligations under border legislation, an AMP may be assessed. If an AMP is assessed, the officer will serve the person with a written Notice of Penalty Assessment (NPA) that sets out the contravention and amount of penalty.\nImproving Compliance\n5. Travellers can avoid AMPs by ensuring that they are fully compliant with all CBSA program legislation requirements.\nAssessment of an AMP\n6. Where a person has contravened the Customs Act , in relation to the prohibited cross-border movement of cannabis or products containing cannabis, an AMP may be issued to that person. For example, an officer discovers undeclared or inaccurately reported cannabis or products containing cannabis in a traveller’s personal goods or conveyance.\n7. AMPs are sanctions in the form of a monetary penalty imposed through a regulatory scheme to encourage compliance with legislation and do not result in a criminal record or imprisonment. They serve as an additional type of enforcement action to address non-compliance situated between a simple warning and a seizure action or criminal prosecution.\n8. The CBSA is directed by the Minister to assess AMPs in accordance with factors commonly used by other federal organizations that administer enforcement schemes that incorporate AMPs, including Health Canada’s administrative monetary penalties under the Cannabis Act . These factors, as set out under subsection 112(3) of the Cannabis Act , include the following:\n- the person’s history of compliance or non-compliance;\n- the nature and scope of the violation (e.g. weight of cannabis, intent, actual or potential harm);\n- whether the person made reasonable efforts to mitigate the effects of the violation; and\n- whether the person derived any competitive or economic benefit from the violation.\n9. The above factors are common elements used in AMP regimes. While the amount of an AMP may vary according to the factors above, this provides guidance to officers, while allowing for flexibility to determine the most appropriate AMP amount required to encourage future compliance with the legislation.\nPenalty Structure\n10. The penalty structure provides the CBSA with the ability to encourage future compliance, without compromising any of the underlying key principles of the regime, which includes proportionality and fairness.\n11. The penalty amounts vary depending on the severity of the offence. In consideration of the factors described in paragraph 8, penalty levels are classified as a Level 1 (minor), Level 2 (serious) or Level 3 (very serious) contravention. Each level has a fixed penalty amount.\nMaximum Penalty Amount\n12. While the maximum penalty amount under section 109.1 of the Customs Act is CAN$25,000.00, under the Personal AMP Regime, the maximum penalty amount for a single contravention is CAN$2,000.\n13. The CBSA will not apply more than one AMP contravention to any single instance of non-compliance. For example, if the circumstances of a single instance of non-compliance involve providing information to an officer that is not true, accurate and complete as well as failing to report imported goods, only one penalty will be applied. The officer in the process of determining the appropriate penalty will consider the circumstances of the non-compliance.\nTrusted Traveller Membership\n14. Trusted Traveller membership may be subject to cancellation for an NPA.\nAMP vs. Application of Other Enforcement Measures\n15. The policy regarding the use of AMPs does not place any restriction on the application of other enforcement tools available to the CBSA. When an AMP is issued, seizure action may also be initiated in specific circumstances.\n16. The issuance of an AMP, or the use of seizure, does not preclude the CBSA's option to prosecute. Criminal prosecution will continue to be undertaken where warranted, due to the seriousness of the offence or the potential harm to society.\nRetention period\n17. Each individual NPA issued remains in a person’s contravention history on the Integrated Customs Enforcement System (ICES) for six years plus the current year.\nPayment\n18. An AMP becomes payable on the day the NPA is served on the person. An NPA may either be hand delivered or sent by registered or certified mail.\n19. Payment may be made by mail to the issuing office listed in the NPA or to any CBSA office, or in person at locations where a CBSA office is open to the public. A copy of the NPA must accompany the payment.\n20. Under section 109.4 of the Customs Act , a person must pay the full amount of the penalty set out in the NPA. If payment is not received within 30 days from the date of the NPA, the amount will be subject to interest at the prescribed rate beginning on the date following the date of the NPA. For more information about interest, refer to Interest Rate for Customs Purposes Regulations .\nFailure to Pay Penalty Assessment\n21. Any amount assessed as a penalty in an NPA constitutes a debt owed or due to Her Majesty in right of Canada by the person to whom the NPA was issued.\n22. The Canada Revenue Agency’s Taxpayer Services and Debt Management Branch is responsible for recovering debts that are in default.\nReview of a Penalty Assessment\n23. If there are inaccuracies in the NPA such as clerical or typographical errors, the traveller may contact the issuing CBSA office within 90 days from the date of the NPA.\n24. When a person does not agree with the findings or amount outlined in an NPA, there are two types of review available. They are:\n- (a) requests for correction of an NPA within 90 days after the assessment, pursuant to subsection 127.1(1) of the Customs Act; and\n- (b) requests for redress within 90 days after the service of notice, pursuant to paragraph 129(1)(d) of the Customs Act.\n25. If a person requests a correction or redress, the payment of the NPA may be deferred until a decision is rendered. However, if it is determined that there was a contravention and that the penalty was correctly issued, and the penalty is not paid within 30 days after the date of the Minister’s decision, interest, at the prescribed rate, will be calculated on arrears from the day after the date the NPA was served, until the date the amount owing is paid in full.\nCorrective Measures\n26. Following the assessment of a penalty, a designated officer may, under section 127.1 of the Customs Act, on behalf of the Minister, cancel or reduce the penalty within 90 days of its issuance if any errors in the assessment were made. Correction requests should be submitted to the issuing office and include the following information:\n- (a) the name and address of the person named in the NPA;\n- the penalty assessment number (a unique sequential identifier assigned by the AMP automated system to each NPA);\n- the proof of payment of the NPA, when applicable; and\n- (d) an explanatory note, clearly identifying why the person believes that there is an error in the penalty assessment.\n27. If a request for a correction is denied, the person has the option of requesting a Minister's decision within 90 days from the day the AMP was issued, as described below in the redress process.\nRequest for Minister’s Decision\n28. If a person disputes the assessment of a penalty, a request for a Minister’s decision can be made. The CBSA's Recourse Directorate reviews these requests. The NPA contains information on the redress process. It is recommended that persons provide as much information as possible relating to their objection to the penalty.\n29. Requests for a Minister’s decision must be submitted within 90 days from the day the NPA was served. In exceptional circumstances, section 129.1 of the Customs Act allows up to an additional year to request a review. The requests for review may be submitted online or made in writing and sent to CBSA’s Recourse Directorate, Place Vanier, Tower A, 333 North River Rd., 11th floor, Ottawa ON K1A0L8. The Minister’s decision will be communicated to the person in writing. The Recourse Directorate is responsible for providing clients with a fair and impartial review of decisions and actions taken in support of border services legislation. Further information on the review process may be found on Recourse’s webpage . If the penalty was justified by finding or fact within the law, the decision will confirm that the penalty assessment will be maintained and any money and/or interest owing on the account of the penalty are payable. If, on the other hand, the penalty was not justified pursuant to the law, the penalty assessment will be cancelled and any money paid on the account of the penalty will be refunded and any interest. Please refer to Ensuring an Impartial Resolution Process on the CBSA website https://www.cbsa-asfc.gc.ca/recourse-recours/impartial-eng.html .\n30. Further information on the correction and redress processes can be found on the CBSA's Web Site http://www.cbsa-asfc.gc.ca .",
+    "history": "",
+    "last_amended": "2021-02-10",
+    "current_to": "2021-02-10",
+    "citation": "Memorandum D22-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-2-1",
+    "marginal_note": "Additional Information",
+    "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "31. For information by telephone, call the Border Information Service at 1-800-461-9999 within Canada. From outside Canada, call 1-204-983-3500 or 1-506-636-5064 . Long distance charges will apply. Officers are available Monday to Friday (08:00-16:00 local time / except holidays). TTY is also available with Canada: 1-866-335-3237 .",
+    "history": "",
+    "last_amended": "2021-02-10",
+    "current_to": "2021-02-10",
+    "citation": "Memorandum D22-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D22-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D22-2-1",
+    "marginal_note": "Appendix A",
+    "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act",
+    "division": "",
+    "heading": "",
+    "text": "CBSA Presidential Directive: Implementing a set of clear, proportional and enforceable penalties that seek to limit criminal prosecution for less serious offences involving the prohibited cross-border movement of cannabis in respect of travellers’ personal goods and conveyances\nOttawa, (February 10, 2021)\nI, John Ossowski, President, Canada Border Services Agency, pursuant to subsection 8(1) of the Canada Border Services Agency (CBSA) Act and having been delegated under subsection 2(4) of the Customs Act the power of the Minister to direct the amounts of penalties to be assessed for a failure to comply with:\n- a) any of the provisions designated by the Governor in Council in the Designated Provisions (Customs) Regulations for the purposes of subsection 109.1(1) of the Customs Act ,\nhereby direct that the amounts of the penalties for a failure to comply described in Columns 1 and 2 of the attached Schedule are the amounts set out in Column 3 of the attached Schedule for that failure.\nThe penalty amounts for contraventions set out in the attached Schedule become effective on the date of signing this Directive and apply to a person’s failure to comply in regard to these contraventions from the date of final changes to the Integrated Customs Enforcement System.\nOriginal signed by _________________ Date of signing : February 1, 2021 John Ossowski President\nSchedule 1\nPenalty Amounts Directed Under Section 109.1 of the Customs Act in respect of Personal Goods and Conveyances\nContravention Number Description of Contravention Penalty Level T001 Inaccurate information In respect of cannabis, a person provided information to an officer that is not true, accurate and complete. Level 1 (minor) – $200 per occurrence Level 2 (serious) – $440 per occurrence Level 3 (very serious) – $2,000 per occurrence T002 Non-report In respect of cannabis, a person failed to report imported goods at prescribed time and in prescribed manner at the nearest open customs office that is designated for that purpose. Level 1 (minor) – $200 per occurrence Level 2 (serious) – $440 per occurrence Level 3 (very serious) – $2,000 per occurrence\nReferences\nIssuing office: Customs Enforcement Commercial and Trade Policy Division Legislative references: Cannabis Act Customs Act Designated Provisions (Customs) Regulations Interest Rate for Customs Purposes Regulations",
+    "history": "",
+    "last_amended": "2021-02-10",
+    "current_to": "2021-02-10",
+    "citation": "Memorandum D22-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: importers; commercial carriers; couriers; exporters; warehouse operators; freight forwarders; custom brokers\nKey content: How to apply for and participate in the Canada Border Services Agency's Partners in Protection Program.\nKeywords: Trusted Trader, partnership, supply chain security, minimum security requirements, FAST, physical and procedural security\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Letter of authorization Appendix B: Minimum security requirements categories References Contact us Related links",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Letter of authorization\n- Appendix B: Minimum security requirements categories\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The definition section has been revised. Eligibility criteria has been clarified and includes the criteria that requires all applicants/members be registered within the CBSA Assessment and Revenue Management (CARM) Client Portal. Suspension, cancellation, appeals and reapplication sections has been revised to offer more clarity. Minimum Security Requirements have been updated to reflect the most recent changes to these requirements.",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Action plan Issued by the CBSA to a Partners in protection ( PIP ) member, the Action Plan outlines necessary corrective action and a reasonable time frame for completion in order to comply with PIP Program requirements. If the Action Plan is acted upon accordingly, a PIP member can avoid suspension or cancellation of their program membership. Applicant A business that applies to the PIP program by completing the application form. The business remains an applicant until an approval decision is rendered. At that time they become a member. Articles of incorporation ( AI ) A legal document creating a corporation and outlining its purpose and regulations in order to be deemed \"incorporated.\" In Canada, this document is filed with a provincial, territorial, or federal government by the founders of a corporation. In the United States, it is filed with a state and is governed by the laws of that state. Authorized Economic Operator ( AEO ) A party involved in the international movement of goods in a function approved by (or on behalf of) a national customs administration as complying with World Customs Organization ( WCO ) or equivalent supply chain security requirements as outlined in the SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework). Term also used to describe national customs administration's commercial trade programs that align with the SAFE Framework. Authorized officer An authorized officer is an individual with legal signing authority who acts in an official capacity to represent a business and make decisions on behalf of that business. Examples may include Chief Executive Officer ( CEO ), Chief Financial Officer ( CFO ), President, Vice-President , Owner, Partner, Secretary Treasurer, Executive Director, Director, or other authorized individual. This individual will become the Trusted Trader Portal ( TTP ) account owner with responsibility for accepting the Terms and Conditions of program membership, completing the Certification and Authorization to Disclose Information (CADI), and receiving notifications related to the PIP application or membership status of the business. For the purposes of administering membership in the PIP program, the CBSA may request documented proof of the individual's authorized status. Bill of Lading (or Manifest) A document issued by a shipper to a carrier containing the terms of the contract for cartage and a list of all goods to be shipped. The shipper is responsible for completing the bill of lading and providing it to the carrier when the shipment is sent. The carrier, in turn, is responsible for providing a copy to the importer as evidence of the transfer of goods and acknowledgment of their receipt. Border services officer ( BSO ) Officers who were formerly designated as customs officers, immigration officers and food inspection officers. Business A corporation, sole proprietorship or partnership. Business number ( BN ) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency ( CRA ) to identify a business. It consists of a nine-digit registration number and six-character account identifier (for example, 123456789RM0002: the registration number 123456789 identifies the legal entity and RM0002 identifies an account). CARM Client Portal ( CCP ) CBSA Assessment and Revenue Management (CARM) Client Portal will serve as the primary hub for accounting and revenue management with the CBSA. Online platform that allows a Trusted Trader member to view and transact on their account online. Carrier code ( CC ) A unique four-character identifier issued by the CBSA to identify a specific carrier. Carrier/transporter A person who, in accordance with the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported. Certificate of amalgamation Legal document denoting the combination of multiple companies into a new entity. Certificate of incorporation Legal document relating to the formation of a company or corporation. It is a license to form a corporation issued by a state, provincial or federal entity. Certification and Authorization to Disclose Information (CADI) A form informing PIP members about the collection, use, and disclosure of their information. It allows PIP members to provide consent at their discretion to the following: CBSA website, Mutual Recognition Arrangements ( MRA ). The CADI allows PIP members to authorize the exchange of program-related information between the CBSA and other customs organization(s) under an established MRA in order to receive benefits in the other country. Commercial goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Courier Low Value Shipment ( CLVS ) Program A commercial program intended to help simplify the process to import low value goods. The program streamlines the customs processing of shipments valued at CAN$3,300.00 or less and provides the courier industry with expedited release. Customs trade partnership against terrorism (CTPAT) A voluntary supply chain security program administered by US Customs and Border Protection ( CBP ) and focuses on improving the security of private business' supply chains. Customs and border protection ( CBP ) A federal law enforcement agency of the United States Department of Homeland Security charged with regulating and facilitating international trade, collecting import duties, and enforcing US regulations, including trade, customs, and immigration. Customs Self-Assessment ( CSA ) A pre-approval commercial program that simplifies border requirements to give approved importers, approved carriers, and registered drivers the benefits of a streamlined clearance option for CSA eligible goods. Dunnage Any materials used to secure, support, and/or transport cargo while in transit, including wooden pallets, racks, straps, bags, packaging, etc. Facility Any location at which a member conducts business operations in relation to the cross-border movement of commercial goods, including locations where cargo is handled and/or stored. A list of all facilities must be provided in the security profile. Free and Secure Trade (FAST) A joint Canada-US initiative that provides an accelerated commercial clearance option to pre-approved importers, carriers, and registered drivers to move pre-approved eligible goods across the border. Freight forwarder code A unique four-character identifier issued by the CBSA to identify a specific freight forwarder. GCKey This is a unique username and password of your choosing that protects your online communications with the Government of Canada. This is the recommended credential for the TTP. This allows the Government of Canada to authenticate your identity. Credentials provide you with safe and secure access to information and services. All individuals, even if they are from the same business, will require their own credential to access the TTP. High-security seal For PIP purposes, high-security mechanical freight container seals are categorized as seals that meet or exceed the current ISO/PAS 17712 standard for freight container mechanical seals. Seals that conform or exceed this standard are manufactured with strong metal materials with the intent to deter intrusion, and the seals generally require removal with bolt or cable cutters. Seals are categorized into the following security levels: indicative (I), security (S), or high-security (H) . Businesses must agree to use seals that meet the \"H\" (high security) level for PIP purposes. ISO/PAS 17712 International Organization for Standardization / Publicly Available Specification 17712 defines the various types of security seals available and describes in detail the general performance requirements for each product type as well as details of testing specifics. Legal entity An association, corporation, partnership, proprietorship, trust, or individual that has legal standing in the eyes of the law. A legal entity has legal capacity to enter into agreements or contracts, assume obligations, incur and pay debts, sue and be sued in its own right, and to be held responsible for its actions. Letter of authorization A letter provided by the member business to the CBSA authorizing a third party representative to provide information to the CBSA on behalf of the business. The business maintains full liability for all information provided to the CBSA by their representative. LTL/LCL Less-than-truck-load ( LTL ) and less-than-container-load ( LCL ) are terms used when a quantity of freight does not fill a standard truck or container and/or more than one shipper's freight or consignment occupies a single container. This often applies to businesses doing pick-up and delivery operations wherein cargo is added to an existing load en route. Member Once an approval decision has been made, the applicant becomes a member of the PIP program. Minimum security requirements ( MSR ) A set of security requirements, covering all components of a business' supply chain, that must be met in order to be recognized as a PIP member. They are outlined in the PIP security profile. Mutual recognition arrangement ( MRA ) An arrangement that expands the international trade network of accredited low-risk businesses. An MRA between the CBSA and compatible national customs agencies means that both countries customs-trade partnership programs apply similar security standards and site validation practices when approving businesses for membership in their respective programs, and both countries recognize each other's members and may grant them similar benefits. PIP members can receive benefits in countries with which the CBSA has an MRA, provided the member has provided consent in the CADI. Officer Means a person employed in the administration or enforcement of the Customs Act , the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police. Partners in protection ( PIP ) A cooperative program between private industry and the CBSA aimed at enhancing border and trade chain security. Post-incident analysis ( PIA ) The activities undertaken with a PIP member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Risk assessment A screening process which verifies a business' eligibility for PIP membership, identifies potential vulnerabilities, and evaluates an acceptable level of risk. SAFE Framework of standards to secure and facilitate global trade (SAFE Framework) The SAFE Framework of Standards to Secure and Facilitate Global Trade is a regime developed by the WCO to enhance the security and facilitation of international trade. It sets forth principles and standards and presents them for adoption as a minimal threshold by WCO members. Seal Refer to High-security seal Security profile The fundamental document of the PIP program in which applicants or members provide tombstone information and details on their business operations, including supply chain partners, cargo-handling facilities and procedures, security practices, physical access controls, sealing protocols, information technology infrastructure, etc. Site validation An inspection of an applicant's or member's premises to verify the information provided in the security profile. Sub-locator code Is a four-digit identification number that identifies the location of goods, namely the sufferance warehouse where the goods are destined or will be destined in case they are referred, and are utilized by the CBSA to send appropriate electronic notifications. Supply chain partner A third-party facility involved in a member's business operations in relation to the cross-border movement of commercial goods, such as domestic or foreign suppliers, manufacturers, distribution centres, conveyances, warehouses, truck yards, and cargo handling/storage areas. Terms and conditions A voluntary agreement between a PIP member and the CBSA to enhance the security of the member's supply chain and to certify their participation in the PIP program. Tombstone information Basic applicant or member identifying information, including the business' names, divisions, points of contact, location addresses, telephone numbers, email addresses, business numbers, carrier codes, etc. Trusted trader portal ( TTP ) A secure online tool that allows members of the trade community to complete and submit applications for membership in the PIP program, as well as maintain their membership documentation online. World Customs Organization ( WCO ) An organization whose primary purpose is to facilitate the development of international trade through the improvement and harmonization of customs procedures.",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "General information\n1. The Partners in Protection ( PIP ) program is designed to establish partnerships with trusted businesses in order to enhance the integrity of Canada's borders and the security of the international supply chain.\n2. PIP members agree to implement and adhere to high security standards, while the CBSA agrees to support program members through the assessment of their physical and procedural security measures. Members are recognized as being Trusted Traders and enjoy benefits such as border recognition, facilitated processing, enhanced industry marketability, and access to the Trusted Trader Portal ( TTP ), while the CBSA is able to focus its resources on areas of higher or unknown risk.\n3. To use Free and Secure Trade (FAST) lanes into Canada, carriers and importers must be authorized under the PIP program or under both the Custom Self-Assessment ( CSA ) and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or the Commercial Driver Registration Program ( CDRP ). For US based highway carriers wishing to access FAST lanes when entering Canada, PIP membership remains mandatory.\n- Free and Secure Trade\n- Commercial Driver Registration Program\n- Customs Self-Assessment Programs\n4. The PIP program is an Authorized Economic Operator ( AEO ) program, which means it is aligned with the World Customs Organization ( WCO ) SAFE Framework. The SAFE Framework establishes universal standards for supply chain security that have been adopted by customs organizations worldwide.\n5. Based on the SAFE Framework, PIP specifies a set of specific program requirements called Minimum Security Requirements ( MSR s), refer to Appendix B: Minimum security requirements categories , that are among the conditions that must be met and maintained to be a PIP member. The MSRs are categorized into four main focus areas that encompass 10 supply chain security categories.\nCorporate security Risk assessment and planning Personnel Security training and education Cyber security Cargo and conveyance security Transportation security Seal security Agriculture security Physical security Access controls Physical controls Supply chain partner security Supply chain partner requirements\n6. The CBSA has the authority to examine any shipment or conveyance that crosses the border into Canada, regardless of program membership. The CBSA may refer a PIP member's shipment for examination or verification activities, such as:\n- documentation review\n- contraband inspection\n- cab check\n- random examination\n- other reasons, as provided for in the Customs Act , or other legislation or regulations administered or enforced by the CBSA to fulfill the requirements of other government departments\nPrivacy statement\n7. Information collected by the PIP program will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes, and to evaluate the program. Disclosure of the information collected in the PIP program application and supporting documents is governed by section 107 of the Customs Act .\n8. In addition to the information outlined in the PIP program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA and to other government agencies, to confirm membership status, conduct debt checks or carry out the mandate of the CBSA, as applicable, under section 107 of the Customs Act .\n9. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the PIP program detailed in CBSA Information about programs and information holdings .\nProgram membership\nEligibility criteria\n10. Program eligibility requirements allow the CBSA to properly assess applicants prior to their authorization as well as validate, on a periodic basis, that existing members continue to meet these requirements. Having these processes ensures a fair and equitable treatment to all applicants and members.\n11. To participate in the PIP program, a client must meet all of the following basic program eligibility requirements:\n- own or operate the headquarters or a branch office in Canada or the US that are involved in one or more of the recognized lines of business listed in paragraph 12, and maintain a valid Canadian business number\n- have cross-border trade history within the past 12 months; and for new applicants, at the time of application, have at least one cross-border movement within the previous 90 days\n- be solvent and have no unresolved debts or undischarged bankruptcy\n- have no convictions (for which a record suspension has not been received) under the Criminal Code of Canada or under any other federal or provincial legislation\n- have no convictions outside of Canada under foreign law that, if enforced in Canada, would constitute an offence under an Act of Parliament or under any other federal or provincial legislation\n- have no history of significant contraventions under the Customs Act or any of its regulations, or under any act or regulation enforced by the CBSA, Other Government Departments ( OGD ) or other international customs organization\n- be compliant with all MSRs outlined in the PIP security profile unless special consideration is given to the business' particular operations or security structure at the discretion of the CBSA\n- be registered in the CARM Client Portal ( CCP ) through Access the CARM Client Portal\n12. For businesses based in Canada, membership in the PIP program is available to the following lines of business:\na. Commercial carriers operating in the highway, rail, marine and/or air modes, including couriers Defined as an individual or business with a valid Carrier Code ( CC ) issued by the CBSA that undertakes, in a contract of carriage, to transport commercial goods by highway, rail, sea, or air, or by a combination of these modes. b. Importer or exporter Defined as an individual or business with a valid Business Number that brings commercial goods from a source outside of Canada into the Canadian domestic market, or vice versa, in the course of trade. c. Warehouse operator (including marine terminal operator) Defined as an individual or business with a valid Business Number or sublocator code that charges a fee for the receipt, storage, and handling (or other value-added service) of goods belonging to others. d. Freight forwarder Defined as an individual or business with a valid (bonded or non-bonded ) freight forwarder code ( FCC ) issued by the CBSA that arranges for the transportation of goods, and may provide other services such as consolidation and deconsolidation of shipments and de-stuffing containers. For more information on freight forwarder codes refer to Memorandum D3-1-1 : Policy respecting the importation and transportation of goods and/or contact the CBSA's CRU at carrier-cargo@cbsa-asfc.gc.ca . e. Customs broker Defined as an individual or business licensed to carry out customs-related responsibilities on behalf of a client.\nCustoms Brokers and Warehouse Operators that do not have a sublocator code are required to use the manual process. To proceed, they must contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca for instructions.\nFor more information on the CBSA's broker licensing requirements refer to Memorandum D1-8-1 : Licensing of customs brokers .\nFor further information on BNs refer to the Canada Revenue Agency website.\n13. For businesses based in the US, membership in the PIP program is available to carriers in all modes of transport, provided that they hold a valid Canadian CC, and to importers that conduct business in Canada (that is, hold a valid Canadian BN and file Canadian customs declarations) and are registered in the CCP.\nPIP membership remains mandatory for US-based highway carriers wishing to access FAST lanes when entering Canada.\nApplication process\n14. There is no fee for applying to the PIP program. Applicants with a BN, CC, sublocator code or FFC must submit their application electronically through the TTP.\n15. In order to apply for PIP membership, an applicant's Authorized Officer must:\n- visit the TTP to request an activation code, obtain an online credential, such as a GCKey, and register for a TTP account; TTP activation codes will only be sent through a secure method where the identity of the recipient can be verified\n- submit a completed security profile\n- accept the Terms and Conditions of program membership\n- fill out the CADI form\n- provide the Articles of Incorporation (in the case of a corporation) or first page of the Minute Book (in the case of a US resident), including the certificate number, date of issue, and number of years in existence\n16. The purpose of the Terms and Conditions of program membership is to set out the roles and responsibilities the CBSA and PIP members play to enhance the physical security and integrity of the production, transportation, importation, and/or exportation processes of members. Its purpose is also to formalize the applicant's commitment to uphold these Terms in the event that the applicant becomes a PIP member. The roles and responsibilities of PIP members set out in these Terms and Conditions do not affect any legal obligations of the members under any Act of Parliament. These Terms and Conditions represent mutual commitments between the CBSA and PIP members that are not intended to be legally binding or enforceable before the courts. Nothing in the document is intended to create a relationship, financial partnership, employer-employee , or joint enterprise between the CBSA and PIP members. The applicant and the CBSA agree with the roles and responsibilities set out in these Terms and Conditions.\nIn accordance with the PIP program's Terms and Conditions, members must:\n- ensure that security measures and systems continue to meet or exceed the MSRs set out in the PIP Security Profile and conduct yearly reviews of security measures and systems\n- inform the CBSA of any security issues and the inability to correct an identified security and/or non-conformity with the minimum security requirement, or eligibility criteria\n- train and ensure employees follow the security measures and the Terms and Conditions of the PIP program and ensure employees cooperate fully with the CBSA and ensure procedures are in place for employees to advise the CBSA of any suspicious circumstances involving potential or suspected illegal customs or immigration activities\n- conduct business dealings with entities that agree to take steps to ensure, that their security measures and systems meet or exceed the MSRs set out in the PIP Security Profile\n- advise the CBSA of any substantive company changes within 30 days, including any material changes affecting its Security Profile and/or company contact information\n- report any drugs or contraband found by an employee, without handling and without delay, to the CBSA and the appropriate law enforcement agency\n- refer any suspicious activities to the member's CBSA local CBSA office\n- provide the CBSA, upon request, with access to any security monitoring systems within the member's control that are utilized for premises security\n- make the CBSA familiar with relevant internal information and security systems and processes, where practicable and upon the request of the CBSA\n17. The CADI is a form through which businesses may authorize the exchange of program-related information with foreign customs administrations' AEO programs through the CBSA's established MRAs. Businesses may modify the CADI at any time to extend or revoke information sharing permissions. The CADI also provides a Privacy Statement, and authorizes publishing of the business name on the CBSA website and info sharing for MRA purposes.\n18. The processing of a PIP application consists of two distinct stages:\n- preliminary review of the information submitted to confirm program eligibility and ensure completeness and conduct a risk assessment\n- validation of the accuracy of the information submitted through the conduct of site visits; this confirms compliance with program MSRs and the identification of potential vulnerabilities\n19. A request for additional or revised information will be sent to the applicant if any errors or omissions are identified at any stage in the application process. Failure to respond to such a request within the specified timeframe will result in denial of the application.\n20. Upon final approval of membership in the PIP program, an official certification letter will be sent to the member.\n21. Once accepted into the PIP program, members must confirm their continued participation, and verify their security profile information, on an annual basis. This may be done by logging on to the Sign in to the Trusted Trader Portal . In addition, members are responsible for providing updates through the TTP regarding any changes to their company contact information and business structure, as they occur.\nDenial of applicant\n22. Reasons for denial of a PIP program application may include, but are not limited to:\n- submission of false or misleading information\n- failure to respond to requests for additional or revised information within the specified timeframe\n- failure to notify the CBSA of changes to the business as they occur, including any changes to the supply chain, business structure, security practices, location(s) of operations\n- failure to meet PIP program eligibility requirements or MSRs\n- failure to pass a risk assessment or site validation\n- refusal to undergo a site validation\n- failure to address security deficiencies in a satisfactory manner within the specified timeframe\n- a security incident prior to program membership approval, such as an enforcement action at the border, a security breach involving cross-border freight, or an instance of cargo theft\n23. Applicants are required to respond within the specified timeframe to all requests from the CBSA regarding their PIP program status, including requests to confirm or update business or contact information, schedule an on-site validation or a PIA, provide additional details on business or security practices, submit or verify information in the TTP, etc. Failure to respond to a request from the CBSA may result in denial of an application.\n24. A letter stating the reason(s) for denial will be sent to the applicant via email following a denial decision.\nReapplication following denial\n25. The PIP program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the applicant at time of denial.\nSite Validations\n26. Applicants to the PIP program must undergo a site validation to verify that the information provided in the security profile accurately reflects their supply chain. A CBSA officer will conduct an on-site validation of the business' facilities to assess compliance with PIP MSRs. Businesses must respond within the specified timeframe to all validation requests made by the CBSA.\n27. Should the business decide to hire a third party to represent them during a site validation, and/or in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an Authorized Officer (refer to Appendix A: Letter of authorization for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in this memorandum. The business maintains full liability for all information provided to the CBSA by their representative.\n28. If the business has a complex business structure with multiple lines of business, divisions and/or locations, the CBSA will validate each mode and reserves the right to visit as many facilities as deemed necessary in order to ensure a thorough validation of the business' entire supply chain. At the discretion of the CBSA, a site validation may be extended to include the business' supply chain partner(s).\n29. Upon approval of PIP membership, the date of the site visit will become the membership's effective date. Company will be subject to revalidation no later than one year following their four year anniversary date.\nTransfer of membership\n30. PIP membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the agency. Any decision made is final and not subject to appeal.\n31. PIP applicants or members that will undergo corporate amalgamation or acquisition, must contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the PIP program.\nMembership list\n32. As a service to our members, the CBSA publishes a list of approved PIP members . The members listed are those that have consented on the CADI form to have their names posted and therefore this may not be a complete list of all PIP-approved members.\nWithdrawal\n33. A PIP application or membership may be withdrawn at any time. An application or membership that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for PIP membership.\nSuspension\n34. PIP members are required to maintain a good record of compliance in order to remain a member. When non-compliance occurs, members must respond to any request for information from the CBSA, and participate in any corrective process, including compliance notifications, requests for information, Action Plans, and PIA. Failure to meet program requirements may result in the suspension or cancellation of PIP membership.\n35. Suspension of PIP program membership constitutes an interruption of all program benefits, including access to FAST lanes, and will result in the removal of the members' name from the list of approved PIP program members on the CBSA website.\n36. Suspension is a temporary status that will lead to either reinstatement or cancellation of program membership. The member will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the member to make the required correction within the 30-day period, the member may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request.\n37. CBSA may suspend PIP program membership for:\n- failure to respond to the CBSA in the manner specified in the correspondence, including notifications for revalidation and/or requests for information, within the specified timeframe; or for refusing access to the business' premises or to undergo a site validation\n- failure to disclose information that directly impacts the member's Profile, including security incidents or breaches\n- failure to abide by the Terms and Conditions of PIP membership, including notifying without delay the CBSA of changes to business operations or supply chain, business structure, security practices, or location(s) of operations\n- failure to continue to meet PIP program eligibility requirements, including but not limited to the requirements outlined in paragraph 11\n- failure to implement an Action Plan and/or to address MSR or compliance deficiencies in a satisfactory manner\n- contravening the Customs Act or any of its regulations, or any legislation enforced by the CBSA or a foreign customs organization\n- meeting the definition of a debtor as defined in section 97.21 of the Customs Act\n38. A letter will be issued to the member via email following a CBSA decision to suspend program membership. The letter will be sent to the contact listed on the member's profile within the TTP. It will state the reason(s) for suspension, provide an effective date for the decision, and specify the suspension duration.\nCancellation\n39. Cancellation of PIP program membership constitutes full cessation of all program benefits, including access to FAST lanes. The members' name will be removed from the list of approved PIP program members on the CBSA website.\n40. CBSA may cancel PIP program membership for:\n- failure to address any reason that gave rise to the suspension within the specified suspension period\n- submission of false or misleading information\n- commission of a severe contravention of the Customs Act or any of its regulations, or under any legislation enforced by the CBSA or a foreign customs administration\n- commission of an offence for which the business has been criminally charged and convicted\n41. A letter will be issued to the member following a CBSA decision to cancel program membership. The letter will be sent to the contact listed on the member's profile within the TTP and will state the reason(s) for cancellation, provide an effective date for the decision, and specify any conditions for appeal or reapplication. Refer to paragraph 47 for reapplication.\nAppeals\n42. Membership cancellations may be appealed. Only one appeal will be considered by the CBSA. In order to be considered, the appeal must:\n- state the PIP Membership Number\n- be submitted within 30 calendar days from the effective date of the decision being appealed\n- state the reason(s) for appeal, and include any supporting documentation\n- be submitted through Sign in to the Trusted Trader Portal if the member has an account or in writing to ttprograms-programmesndc@cbsa-asfc.gc.ca should the client not have access to the Portal\n43. The member's \"cancelled\" status will remain in effect throughout the duration of the appeal period. No administration of program membership will occur until the CBSA has rendered a decision.\n44. If the CBSA grants the appeal of a decision to cancel program membership, the cancellation will end and program membership, including benefits, will be reinstated. Conversely, if the CBSA upholds a decision to cancel program membership the cancellation will remain in effect, and the member will be required to reapply to re-join the program, in accordance with paragraph 47.\n45. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 60 calendar days.\n46. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information.\nReinstatement and Reapplication\n47. The CBSA may reinstate program membership following the appeal of a cancellation decision, or following a suspension once corrective measures have been implemented to resolve identified deficiencies.\n48. The PIP program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restriction on reapplication timeframes will be communicated to the member at time of cancelation.\nPost-incident analysis\n49. The CBSA may conduct a PIA following an incident or breach of supply chain security to assess a member's compliance with PIP program requirements. The client will be notified when a PIA has been initiated. The letter will state the reason for the PIA and request the member's participation. The PIA will seek to:\n- identify the source of the incident\n- assess the member's response to the incident or breach, and cooperation with customs regulations and law enforcement (including self-reporting )\n- ensure the implementation of corrective measures to prevent future incidents\n50. The purpose of a PIA is to assess compliance with PIP program requirements or obligations under the Customs Act following a security-related incident and to implement any necessary corrective action.\n51. Incidents that require a PIA may include, but are not limited to:\n- a violation of the Customs Act or any of its regulations, or of any legislation enforced by the CBSA or other international customs organization\n- a violation of the Terms and Conditions or of PIP program policies\n- a perceived weakness in a PIP member's supply chain\n52. Incidents that require a PIA may be brought to the attention of the CBSA by various means, including:\n- voluntary disclosure by the member or its authorized representative, in accordance with the obligations set out in the Terms and Conditions of PIP membership\n- communications with CBSA operations, including BSO\n- exchange of information with the US CTPAT program, or any other AEO program under an established MRA when authorized by the participant through the CADI\n- court decisions or legal publications\n- information in news media or other open sources\n53. At the discretion of the CBSA, membership and related benefits, such as access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident.\n54. The outcome of a PIA will be determined by the CBSA upon consideration of all findings and pertinent information. Should any indicators of criminal activity be discovered in the course of a PIA, the CBSA may refer the findings to the appropriate law enforcement authority.\n55. The outcome of a PIA may consist of:\n- an Action Plan to outline corrective measures in response to the incident\n- suspension or cancellation of program membership depending on the severity of the incident\n56. If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA.\n57. Correspondence will be sent to the program member when a PIA has been concluded. The correspondence will state the outcome of the PIA and, in the event of a suspension or cancellation, will provide an effective date. A CBSA cancellation decision as a result of a PIA may be appealed by the member.\nAction Plans\n58. If supply-chain security gaps, compliance issues and/or breaches are identified either during a site validation or when an incident occurs, the CBSA may initiate an Action Plan to outline the corrective measures necessary for compliance with MSRs or other applicable obligations under the Customs Act , regulations or other legislation enforced by the CBSA. An Action Plan constitutes a mutual agreement between the member and the CBSA to address non-compliance .\n59. The member must agree to the terms and timeframe specified in the Action Plan. Failure to abide by the terms of an Action Plan within the specified timeframe may result in the suspension or cancellation of program membership.\n60. The member will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature if the issue(s) which gave rise to the Action Plan. Should the member feel they require additional time within which to address or correct the issue(s) they may make a written request for an extension of time.\n61. If requested, an extension to the Action Plan timeframe may be granted at the discretion of the CBSA. Such requests will be reviewed by the CBSA on a case-by-case basis.\n62. A CBSA officer will follow up with the member upon completion of an Action Plan to verify that corrective measures have been appropriately implemented.\nSite Revalidation\n63. PIP membership requires a renewed site visit or alternate form of validation as part of the revalidation process, which occurs every four years. Unless otherwise determined by the CBSA, membership will remain active throughout the revalidation process. Members will be notified when they are due for revalidation, and must acknowledge this notification in the TTP within 30 calendar days by reviewing and updating their membership information. Should an acknowledgement not be received within the prescribed timeline, suspension of the program membership may ensue.\n64. At the discretion of the CBSA, PIP members are subject to compliance reviews and/or site visits at any time, during the regular revalidation cycle, in order to ensure alignment with MSRs and all other program requirements.\nCargo seal requirements\n65. All PIP program applicants and members must have a written seal policy in accordance with PIP program MSRs. This must include procedures for proper disposal of used seals in order to mitigate the risk of counterfeit seals. All PIP shipments that can be sealed must be secured immediately after loading/ stuffing with a high security seal that meets or exceeds the most current ISO 17712 standard for high security seals.\n66. PIP members are responsible for monitoring their supply chains and ensuring seal integrity throughout the life cycle of a shipment of goods, including proper use of high-security seals, in accordance with PIP seal requirements.\nGeneral seal requirements for all PIP members\n67. PIP members must ensure that a high-security seal is affixed to all loaded containers and trailers that cross the border in either direction, including shipments that cross the border while in transit to a domestic location.\n68. For PIP program purposes, high-security seals are classified as meeting or exceeding the ISO/PAS 17712 standard for mechanical freight container seals. All high security seals must be securely and properly affixed to conveyances that are transporting PIP Members' cargo to/from Canada.\n69. PIP members must:\n- Ensure that seals are affixed to all shipments by an authorized individual who is appropriately trained in the proper application and use of high-security seals.\n- Acquire seals from a legitimate manufacturer and obtain the manufacturer's test report to be kept for future reference and verification that seals meet the ISO/PAS 17712 standard.\n- Have clearly defined written procedures that stipulate how high security seals are controlled. This includes access, inventory, distribution, tracking and procedures for seal discrepancies. Seals must be controlled and secured by authorized personnel.\n- Inspect seals on all cargo-laden containers and trailers. The receiving party is responsible for verifying seal integrity at each transfer of custody.\n- Report any seal discrepancies or evidence of tampering to a BSO at the point of entry into Canada, or to an appropriate law enforcement authority such as local police. All discrepancies and instances of tampering must be noted in the cargo documentation.\n- Have documented protocols that describe the steps that must be taken if a seal is found to be compromised, altered, tampered with, or has the incorrect seal number and must include documentation of the event, communication protocols to partners, and investigation of the incident. The findings from the investigation must be recorded in a report, and any corrective actions must be implemented as quickly as possible.\n- Oversee and advise their supply chain partners to ensure that pertinent security measures are in place, including proper use of high-security seals, from point of origin through to final destination.\n- Document all requirements they impose on their supply chain partners with regard to the application and verification of high-security seals.\n- Conduct audits of high security seals that includes periodic inventory of stored seals, and reconciliation against seal inventory logs and shipping documents. All audits must be documented. As part of the overall seal audit process, dock supervisors and/or warehouse managers must periodically verify seal numbers used on conveyances.\nSpecific seal requirements by line of business\n70. If a PIP-approved carrier in any mode takes possession of a container or trailer that has not been sealed, the onus shifts to the carrier to seal the container/trailer and to record the seal number on the bill of lading.\n71. Highway carriers: Responsible for inspecting the condition of seals and for comparing each seal number against the shipping documentation. If a seal has been broken, highway carriers must report to their dispatcher the name(s) of the person(s) responsible as well as the number of the new seal that is placed on the container/trailer.\nNote: In the highway mode, an empty container/trailer does not require a high-security seal to cross the border into Canada. However, a container/trailer containing dunnage without cargo on board is not considered to be empty and therefore requires a high-security seal.\n72. Rail carriers: Responsible for affixing a high-security seal to all loaded rail cars and intermodal containers that are transported by rail and destined for Canada. Rail cars crossing the border into Canada must comply with seal verification rules and seal anomaly reporting requirements. Rail hopper cars, that load from the top and use gravity to empty the contents, are not suitable for the application of seals. Other types of rail cars unable to accept seals include tank cars, bulk or open top loads, gondola and center beam rail cars, flatbeds.\n73. Marine carriers: Responsible for inspecting seals and documenting their condition before containers are loaded onto a vessel.\nNote: In the marine mode, all containers bound for Canada must be visually inspected and sealed, even when empty.\n74. Air carriers: Responsible for overseeing all cargo loaded on board an aircraft in a manner pursuant to applicable laws and regulations. When an air carrier contracts supply chain partners to control a specific element of the cargo transportation service (such as an airport terminal, a unit load device, the direct handling of cargo containers, or any process subject to seal requirements), the air carrier must work with its supply chain partners to ensure that pertinent security measures are implemented and followed.\n75. Importers and warehouse operators: Must inspect all seals prior to removal and note any discrepancies between the seals and the information listed in the cargo documentation. Any indicators of illicit activity must be reported to the CBSA or an appropriate law enforcement agency.\n76. Exporters and freight forwarders: Responsible for sealing all containers/trailers until the carrier assumes control, and for ensuring that all seal numbers are recorded on the bill of lading.\nSeal exceptions, replacements, and non-compliance\n77. Shipments that are less-than-truck-load ( LTL ) or less-than-container-load ( LCL ) may use high-security padlocks or similar locking devices instead of high-security seals when the pick-up or delivery of local freight involves multiple stops. However, LTL and LCL carriers must (at the very least) use a high security padlock or a similar appropriate locking device when picking up local freight in an international LTL or LCL environment. At the last pickup site prior to crossing the border, the carrier must seal the load with an ISO 17712 compliant high security seal. In such cases, PIP members must implement strict controls to limit access to padlock keys or combinations that can open the padlocks.\nNote: If a consolidation hub is used, the seal number(s) may be recorded on the consolidated lead sheet rather than the individual bills of lading. The seal number(s) should be listed on the documents presented to a BSO.\n78. Some commercial loads and conveyances are not suited to accommodate high-security seals or padlocks (for example, tank trailers, bulk or open-top loads, dump trailers, tractors, open or soft-sided trailers, step decks, flatbeds, livestock trailers, and other types of open trailers or oversize loads for which a seal will not detect access). In such cases, PIP members must demonstrate documented procedures to ensure cargo integrity during transit. For example, cargo access could be detected by using tamper-evident tape or by undertaking more thorough and/or frequent documented inspections. For commercial loads or conveyances not suitable for sealing with a high security seal (that is, flatbeds), PIP Members must have documented procedures in place to ensure the integrity of the cargo while in-transit .\n79. If a seal is removed while en route to Canada, even by government officials, it is the carrier's responsibility to replace the seal and document its particulars, including the new seal number, on all pertinent cargo documentation. If during a CBSA examination a seal is removed to facilitate the inspection, the carrier is not required to reseal if a BSO affixes a CBSA high-security seal. It should be noted that the CBSA is not required to supply such seals and doing so is the discretion of the officer. It is however required that a new high-security seal be applied following examination when the goods are still en route to final destination. In the event that the construction of a conveyance, trailer or container prohibits the application of the CBSA high-security ISO 17712 seal following the CBSA examination, the carrier may apply their own ISO 17712 compliant high-security seal. In such cases, PIP program members must have documented strict controls to limit access to seals in line with the requirements outlined in section 69 of this memorandum. Namely, the rigorous requirements surrounding acquisition, control, tracking and application of said seals.\n80. Depending on the frequency and/or severity of occurrence, non-compliance with PIP program seal requirements may result in:\n- placement on an Action Plan to address security deficiencies\n- suspension or cancellation of program membership; before cancellation, a CBSA officer will conduct a follow-up to give the business an opportunity to rectify the situation\nAdditional Information\n81. To obtain a copy of the TTP User Guide or if your inquiry is related to an ongoing application or revalidation, email ttprograms-programmesndc@cbsa-asfc.gc.ca .",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "Appendix A: Letter of authorization",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency ( CBSA ) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "Appendix B: Minimum security requirements categories",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Corporate security\nRisk assessment and planning Requirements in this category emphasize the need for PIP Members to periodically conduct risk assessments of their supply chain, the factors to consider when developing a risk assessment, and the importance of having a proactive strategy in place to ensure the continuation of secure trade in the event of a crisis, emergency or security situation, and the importance of having documented contingency plans in place. Personnel security A company's workforce is a valuable security asset but can also create considerable risks. Personnel security programs are essential to prevent and mitigate human resource security risks. Requirements and recommendations focus on employee screening, pre-employment verifications and background checks. Security training and education One of the key aspects of an effective security program is education. Making employees aware of security risks and threats, their role in the supply chain and why security measures are in place makes them more likely to adhere to security protocols. Requirements and recommendations associated with security education ensure that employees receive the training required to identify, prevent and respond to security threats and breaches. Cybersecurity In a digital world, cybersecurity is the key to protecting the integrity of an organization's security architecture and safeguarding its data, servers, networks, electronic systems, computers etc. against attack, damage or unauthorized access. Requirements in this category expand on cybersecurity protocols to improve security controls and the management of cybersecurity to better detect cyberattacks and prevent loss of information.\nCargo and conveyance security\nTransportation security Transportation security requirements focus on the integrity of processes related to the transportation, handling, staging, loading and storage of cargo in the supply chain as well as storage and security inspections of conveyances and instruments of international trade ( IIT ) to protect against the introduction of unauthorized material and/or persons. It is critical to prevent, detect and/or deter un-manifested material and/or unauthorized personnel from gaining access to conveyances and ITT and to ensure that inspections include identifying and mitigating any visible pest contamination. Seal security The proper sealing of cargo is an essential element of a secure supply chain and helps assure the security of goods being imported into or exported from Canada. The effectiveness of high security seals is strongly dependent on the proper protocols for using them. Requirements in the seal security category focus on the importance of having documented seal policies and procedures in place that address all aspects of seal security including installation, removal, disposal, storage and training etc. Agricultural security Canada's well-established agriculture and forestry industries are key components of the Canadian economy and of Canada's trade portfolio. The Agricultural and the environment is threatened by the introduction of foreign animal and plant diseases and pests and contaminants such as soil, manure, seeds, straw and plant and animal material which may harbor invasive and destructive pests and diseases. Eliminating pests and contaminants in all conveyances and all types of cargo may decrease cargo holds, delays and commodity returns or treatments. Inspections of cargo, conveyances and IIT must include a check for visible pest contamination. No specialized equipment or expertise is required.\nPhysical security\nAccess controls Access controls prevent unauthorized access to facilities, protect company assets, maintain control of employees and visitors and ensure that only authorized individuals gain the access necessary to undertake their duties. Access controls must include the positive identification of all employees, visitors, and vendors at all points of entry. Physical controls Physical security controls assure the security of facilities by preventing, detecting, and deterring unauthorized personnel from gaining access to facilities. Requirements aligned to physical security include fencing, gates, parking, physical barriers and lighting in addition to technology guidelines that must be followed if utilizing security technology such as intrusion alarms and video camera equipment to monitor facilities.\nSupply chain partner security\nSupply chain partner requirements The supply chain incorporates all aspects of moving material from the vendor through the manufacturing process to the final customer and requires PIP Members to collaborate with a variety of domestic and international supply chain partners. When a company outsources or contracts out elements of its international supply chain, they must follow established risk based processes when selecting, screening and monitoring supply chain partners ( SCP ) to ensure that sound security measures are in place and adhered to. Supply chain partners encompass those involved both directly and indirectly in the movement of international goods and includes freight forwarders, vendors, product suppliers, manufacturers, carriers, customs brokers (who only handle the documents) and others that may not directly handle the cargo, but may have operational control such as Third Party Logistics Providers (3PLs). Any portion of the transport that is subcontracted, must also be considered because greater risk is involved with more layers of indirect parties.",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-1-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-1-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Transportation of Goods Regulations\n- Privacy Act\nSuperseded D memorandum\nD23-1-1 dated January 8, 2026\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-04-24",
+    "current_to": "2026-04-24",
+    "citation": "Memorandum D23-1-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Carriers authorized under the Customs Self-Assessment (CSA) Program\nKey content: Reporting and transportation policies and procedures for carriers authorized under the CSA Program; how to apply for authorization under the program; reasons why CBSA could refuse, suspend or cancel authorization\nKeywords: CARM, bar code, carriers, commercial goods, customs self-assessment, CSA, drivers, carriers, memorandum, procedures, program\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Scenarios Appendix B: Bar code specifications for non-EDI highway carriers Appendix C: Bar code specifications for EDI highway carriers Appendix D: Changes to the Part 2 application information Appendix E: Link between the cargo report and the highway conveyance report Appendix F: 40-day report Appendix G: Letter of authorization References Contact us Related links",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Scenarios\n- Appendix B: Bar code specifications for non-EDI highway carriers\n- Appendix C: Bar code specifications for EDI highway carriers\n- Appendix D: Changes to the Part 2 application information\n- Appendix E: Link between the cargo report and the highway conveyance report\n- Appendix F: 40-day report\n- Appendix G: Letter of authorization\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The definition section has been reviewed and updated. Updates to the application section have been included to clarify the process. Updates have been made to the suspension, cancellation, appeals and reapplications sections to ensure consistency across all Trusted Trader D-memos.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Definitions",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Act Customs Act ACI Advance Commercial Information AIGPDR Accounting for Imported Goods and Payment of Duties Regulations AMPS Administrative Monetary Penalty System Authorized officer A person holding legal signing authority for the company that is applying for authorization under the CSA program. Authorized to deliver The status of a CSA shipment that allows the carrier to deliver the goods directly to the place of business of the importer, owner, or consignee where the importer and carrier are authorized. In highway mode, the driver is registered under CDRP or FAST. The carrier is liable for duties until the importer, owner or consignee receives the goods. Bonded carrier code A unique four-character identifier issued by the CBSA used to identify a specific carrier who has posted a bond and has been authorized to operate as a bonded carrier. Border services officer (BSO) Formerly customs officers, immigration officers, and food inspection officers, BSO is the new term used to designate any and all of these CBSA officers. Business Account Manager (BAM) Person who has full access to all CARM Client Portal functionality for all associated product accounts. Business number (BN) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency to identify a business. The BN consists of a nine-digit registration number and six-character account identifier. For example: 123456789RM0002 - The registration number 123456789 identifies the legal entity and the account identifier RM0002 identifies an importing/exporting division or branch of the legal entity. BN 9 A nine (9)-digit numerical Canadian Revenue Agency ( CRA ) business registration number used to uniquely identify legal entity information of a business when dealing with the federal, provincial, and municipal governments. BN 15 A 15-character alphanumeric identifier assigned by the CRA to identify a business, made up of the 9 digit business number appended by a 6 digit alpha-numerical number used to uniquely identify the business's import/export accounts (for example, 123456789RM0001). CADEX Customs Automated Data Exchange CARM client portal (CCP) Portal that will serve as the primary hub for accounting and revenue management with the CBSA. An online platform that allows TT members to view and transact on their account online. Carrier code A unique four-digit identifier issued by the CBSA to identify a specific carrier. Carrier/transporter A person who, in accordance with the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported. Cargo Control Number ( CCN ) A number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first four characters are the CBSA approved carrier code. Commercial Driver Registration Program (CDRP) A voluntary CBSA program to register commercial truck drivers and allow them to participate in the CSA program. Drivers who program qualifications become registered drivers and receive a photo identification card. Commercial goods Goods imported into Canada for sale or any commercial, industrial, occupational, institutional, or other like use. CSA Customs Self-Assessment CSA carrier A carrier that holds a CSA authorization. CSA clearance A function performed by the CBSA that provides authorization to move inward from the CBSA's control. Under the CSA program, the clearance process occurs at the first point of arrival and provides the carrier with authorization to deliver goods to the place of business of the importer, owner, or consignee before to release. (This is not to be confused with CSA release of the goods that occurs when the goods are delivered.) CSA-eligible goods Eligible goods mean commercial goods that have been shipped directly from the United States or Mexico where those goods do not require, under any Act of Parliament or of the legislature of a province, or any regulation made under such Act, a permit, license or other similar document to be presented to the CBSA at time of report. CSA importer An importer that holds a CSA authorization. CSA release The date on which goods of the authorized importer are physically received on-site, at the place of business of the importer, owner, or consignee, regardless of when the goods are actually received into inventory. CSA shipment of goods Goods that are eligible to enter Canada under a CSA service option, which are imported by an authorized importer and transported into Canada using an authorized carrier. In the case of commercial highway conveyances, the driver is to be registered under the CDRP or FAST. Division A branch of a company that is not separately incorporated. Electronic Commerce Client Requirements Document (ECCRD) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) EDI is the method to electronically transmit import or export data and accounting documents to the CBSA. Free and Secure Trade (FAST) A commercial clearance initiative designed to ensure safety and security while expediting legitimate trade across the Canada-U.S. border. Fleet operator An owner-operator (refer to definition) who owns more than one piece of equipment, which is dedicated to a CSA carrier by a written contractual agreement. FPOA First point of arrival Foreign trade zone ( FTZ ) Secure areas under US Customs and Border Protection ( CBP ) supervision that are generally considered outside CBP territory upon activation. Foreign-trade zone sites are subject to the laws and regulations of the United States as well as those of the states and communities in which they are located. In-bond movement The inland movement of goods that have not yet obtained Customs release. Only a carrier who has posted security with the CBSA may use the in-bond process. Instruments of International Trade (IIT) Empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes, or similar goods used to ship goods internationally. Letter of authorization A letter provided by the applicant/member business to the CBSA authorizing a third-party representative to provide information to the CBSA on behalf of the business. The business maintains full liability for all information provided to the CBSA by their representative. LTL Less than Truckload OGD Other government department OIC Order in Council Owner-operator A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier. Pre-arrival review system (PARS) A line release option allowing importers and brokers to present release documents prior to the arrival of a shipment in order to obtain release upon arrival. Participants' requirements document for carriers A chapter of the ECCRD containing information about the required data elements, EDI message maps, and code tables PIL Primary Inspection Line Post-Incident Analysis (PIA) The activities undertaken with a member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Primary carrier The CSA-approved carrier who assumes liability for the goods, and maintains liability for duties and taxes until the goods are delivered to the place of business of the importer, owner, or consignee. The primary carrier maintains the audit trail and books and records pertaining to the CSA shipment. Liability for the CSA shipment is controlled by the use of the primary carrier's carrier code at the time of report. Program ID A unique CBSA identifier assigned to TCPs enrolled in certain CBSA programs. For example, TCPs who enrol in the Carrier program will receive a carrier code and TCPs who enrol in the Customs Broker program will receive a license number; both of these are examples of Program IDs generated during program enrolment. Registered driver A driver who has qualified for and received a CDRP or FAST card. Reporting carrier A person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. RM number The RM is a six (6)-digit program identifier that notes the business is enrolled in a CBSA program (for example, Importer, Carrier, Customs Broker). Formerly used to identify only importers and exporters, the CARM Solution has broadened the use of the RM to be for all CBSA programs. Release on minimum documentation ( RMD ) Allows importers to obtain release of goods by presenting interim documentation. RNS Release Notification System Secondary carrier The CSA-approved carrier who transports the goods into Canada on behalf of the primary CSA carrier. Secondary carriers are required to present both the primary carrier's carrier code and their own carrier code at time of report. Service option (SO) A numeric identification used in the CBSA's system to identify a specific clearance program. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods SO (CSA EDI-LTL) sufferance warehouse (SO Warehouse) A sub-type of the Type S sufferance warehouse, as described in Memorandum D4-1-4: Customs Sufferance Warehouses which is operated by a person or persons for the storage of specific classes of imported goods arriving by any mode of transportation. The SO CSA EDI LTL Sufferance Warehouse is for goods transported by CSA carriers. Technical Commercial Client Unit (TCCU) Unit of the CBSA that provides technical advice and testing to external commercial clients. Terminals and warehouses Locations owned or controlled by the carrier company, where international freight is accessed, deconsolidated or consolidated, stored or transferred. Trade Chain Partner (TCP) An enterprise that is directly involved in the importation or cross-border movement of goods imported or transported by a CSA importer. For CSA carriers, the related TCPs include terminals and warehouses operated by the carrier and owner-operators contracted to the carrier. Transport document number (TDN) A cargo control number assigned by a carrier. United States goods Goods that are imported from the United States, including US FTZs, not having been trans-shipped through the United States from a third country. United States goods may include goods originating in the United States, or goods that have legally entered the commerce of the United States.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The Customs Self-Assessment (CSA) is a Canada Border Services Agency (CBSA) program designed to streamline the import process from the time goods are reported to the CBSA, through to the accounting and payment of duties. The CSA program is founded on the pre-approval and authorization of the driver, carrier and importer. The carrier's business systems are used to support the report of goods and the importer's business systems are used to support the self-assessment of trade data, revenue amounts and payment of duties and taxes.\n2. To use Free and Secure Trade (FAST) lanes into Canada, carriers and importers must be authorized under the Partners in Protection (PIP) program or both the CSA and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or Commercial Driver Registration Program (CDRP).\n3. The purpose of this memorandum is to provide information and guidelines about CSA clearance. Information about CSA post-release processes is provided in Memorandum D23-3-1: Customs Self-Assessment Program for Importers .\nGet more information about CBSA's Trusted Trader programs:\n- Free and Secure Trade (FAST)\n- Commercial Driver Registration Program (CDRP)\n- Partners in Protection (PIP)\n4. All legislative references to sections, subsections and paragraphs in this memorandum are from the Customs Act (the Act), unless otherwise stated.\n5. The CSA program is comprised of two components:\n- Accounting, Revenue Reporting, Payment and Adjustment – Importers authorized under the CSA program use the CSA accounting and payment processes for all commercial goods imported, regardless of the clearance process used to report the goods to the CBSA.\n- Clearance (Transportation and Reporting of Goods) – CSA clearance is an optional reporting process available only to members of CSA. To use the CSA clearance, the following conditions must be present: the goods must be eligible goods as defined under section 2 of the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR) the importer of those goods is an authorized CSA importer the carrier that transports those goods is an authorized CSA carrier when reporting the goods, the operator of the conveyance provides in bar code format the CSA carrier's carrier code as assigned by the Agency and the CSA importer's business number; and in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations, either the CDRP or FAST programs\n6. The fundamental features of the CSA program include:\n- the risk assessment and authorization of the importer, carrier and highway driver\n- the reduction of the number of data elements required to effect clearance of CSA-eligible goods\n- the CSA clearance is used to request the \"authority to deliver\" eligible goods directly to the importer, owner or consignee prior to release\n- the carrier maintains liability as per section 20(2.1) of the Act for the duties and taxes applicable to the goods that are authorized for delivery until they are delivered to the place of business of the CSA importer, owner, or consignee\n- the date of release is the date on which the imported goods are received at the place of business of the importer, owner or consignee\n7. General CBSA requirements regarding the transportation and reporting of goods outside the CSA program are described in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n8. All references to sections, subsections, and paragraphs in this memorandum are from the Customs Act unless otherwise stated.\nPrivacy statement\n9. The information collected under the CSA program application and supporting documents is done in accordance with the authority of section 32 of the Customs Act for the purposes of administering or enforcing the CSA Program. The information will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes and program evaluation. Disclosure of the information collected under the CSA program application and supporting documents is governed by section 107 of the Customs Act .\n10. In addition to the information outlined in the CSA program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA.\n11. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the CSA program detailed in CBSA Information about Programs and Information Holdings .\nSection 1: CSA authorization\nEligibility criteria\n12. To participate in the CSA program, the carrier must meet all of the following basic eligibility criteria:\n- if the carrier is an individual, the carrier ordinarily resides in Canada or the United States or, if the carrier is a partnership, the carrier has at least one partner who is an individual who ordinarily resides in Canada or the United States\n- if the carrier is a corporation, the carrier has its head office in Canada or the United States or operates a branch office in Canada or the United States\n- the carrier has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act c.1) the carrier does not have a criminal record\n- the carrier is solvent\n- the carrier has transported commercial goods to or from Canada at least once prior to the 90 days before the day on which the application was received\n- the carrier gives security in accordance with the Transportation of Goods Regulations\n- the carrier's books, records and business processes has the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations\n13. The Canadian or American business entity maintains separate books and records in relation to the Canadian or American business operations, and prepares separate financial statements; files Canadian income tax returns; maintains and controls bank accounts in Canada or the US; accounts for the imported goods and is responsible for paying the applicable duties and taxes.\n14. CSA program approval requires carriers to have a unique CBSA carrier code, be authorized to transport goods as a bonded carrier, and have posted security of a minimum of CAN$25,000 before having applied to the program. The carrier is required to maintain the posted security throughout their membership. Where applicable, the legal entity must apply for all divisions at the time of application.\n15. Carriers who do not have bonded status before applying for the CSA program must receive authorization to operate as a bonded carrier before their application will be reviewed. Information on obtaining bonded-carrier status with the CBSA is provided in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods and Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Visit Customs Self Assessment Program for additional information on the carrier code application process.\n16. To be eligible for CSA a carrier must have transported commercial goods to or from Canada at least once during the 90 days before the day on which the application was received. A non-bonded carrier can also be considered for the 90 day transport criteria and does not exclude the applicant from the CSA program. The carrier must ensure that all non-bonded carrier codes and business names under which they have operated are provided to the CBSA when they apply.\nCARM Client Portal (CCP) registration\n17. Trade Chain Partners ( TCP s) must register in the CCP and enroll in the carrier program. Once complete, they can continue their application to the CSA program. The following section outlines the steps involved in onboarding to the CCP, registering their business, and enrolling into the CSA Carrier sub-program.\n18. To onboard to the CCP, an applicant's Authorized Officer must complete the following processes:\n- Sign in to the portal using either: Option A: Sign-in Partner (A financial institution with which you have set up online credentials) Option B: GCKey (a unique Government of Canada credential you can create)\n- Register for multi factor authentication\n- Create your person profile\n- Complete the first time setup process by choosing either Option A: Register a business Option B: Request access to an employer\n19. Following portal onboarding, all TCPs start registration by following the core registration process. They will have the option to create a new CCP business account or to request access to an existing CCP process.\n- TCP signs into the CCP\n- TCP creates user profile\n- TCP completes delegation of authority process\n- TCP provides BN9, RM and/or program ID (if applicable)\n- TCP completes CCP registration by completing 1 of 5 registration scenarios\n20. Detailed instructions for process scenarios can be found in the \"CARM R2 Playbook – Section 03 Registration.\" The descriptions and process steps for each scenario are explained in Registration Scenarios. At the end of each scenario, all TCPs will obtain, or gain access to, their BN9 and RM (and Program ID, if eligible) and will be enrolled in a CBSA program.\n21. If the TCP is the first user for their business (that is, legal entity) to access the CCP, they must go through the Registration Scenarios process to create an account for their business. The first user is considered the Business Account Manager (BAM), which enables them to manage all business and program information associated with their business account, and perform business operations activities in the CCP. The BAM can delegate access to other users, such as to the business' employees and third parties (for example, trade consultants).\n22. The next user(s) for the business (that is, legal entity) proceed(s) to the Delegation of Authority (DOA) process to request access to the registered business account on the CCP from the BAM and completes the rest of their registration via the DOA process.\n23. TCPs can enrol in the CSA Program by completing the steps outlined below.\nPrerequisites\n- TCP has a CCP user account\n- TCP needs to obtain an RM as part of the Registration process, or wishes to enrol in a new program\n- TCP needs to enrol in a program which is facilitated on the CCP via web form enrolment\nWeb enrolment process\n- Select enrollment option\n- Complete program enrollment web form\n- CBSA officer reviews enrollment web form and will generate and assign an RM and if required, a BN9\n- TCP to post financial security, if applicable\n- CBSA officer to generate program ID, if applicable\n- View program enrollment status\n24. Through CARMs \"Enrol in Program process\", TCPs receive an RM identifying the CBSA program in which they are enrolled. The RM is a 6-digit number (for example, RM0001), which together with the BN9 makes up their BN15. The BN15 identifies that a legal entity (BN9) is enrolled in one or more CBSA programs (RMs). TCPs cannot complete the CARM Registration process, nor obtain a BN9, without enrolling in at least one CBSA program and obtaining an RM identifier.\nCSA carrier application\n25. To enroll in the CSA Program, an application for a CSA authorization is made to the Minister which is comprised of two parts that must be completed by the carrier accurately and completely:\nPart 1: Risk Assessment The carrier provides basic company information, such as its business structure and operations. The CBSA will review this information to assess the risk level of the company. If Part 1 is approved, the carrier can move on to Part 2. Part 2: Books, records and business systems The carrier will be notified via the CCP on the status on their Part 1 application. After Part 1 is approved, the carrier can begin completing Part 2. In this step, the carrier must show that their books, records and business systems have all the right internal controls, processes and audit trails in place. This part is then submitted to the CBSA for review.\nNote: Part 2 may begin before Part 1 is fully completed. Once done, the CBSA will assess the application and contact the carrier to begin the system review for Part 2. Once both parts are completed the CBSA will send a Summary of Program Requirements to sign and return. More details regarding the Summary of Program Requirements can be found in paragraph 50.\n26. Throughout the application process, the CBSA reserves the right to request information in addition to details provided by the carrier in Parts 1 and 2 of the application.\n27. The CBSA will refuse to issue a CSA authorization to any applicant, if it is found that the applicant provided false or misleading information in any part of its application and may assess a penalty of CAD$25,000.\n28. Should the business decide to hire a third party to complete the application, and/or to take part in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an authorized officer (refer to \"Definitions\" for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in Appendix G: Letter of authorization . The business maintains full liability for all information provided to the CBSA by their representative.\nPart 1: CSA application\n29. To enroll in the CSA Program and apply for CSA authorization, the carrier selects \"enroll in sub-program .\" This creates an enrollment case for the CBSA to review. The carrier must then download and complete the CSA Trusted Trader Carrier Clearance Benefit Part 1 form. Once complete, the carrier must upload the Part 1 form directly into the CCP. If the Part 1 form is not uploaded and submitted within 30 calendar days of enrolling in the CSA sub-program , the CBSA will close the enrollment case. The carrier can restart the sub-program enrollment process at any time.\nNote: The carrier must first receive approval from the CBSA for Part 1 before submitting Part 2 .\n30. An authorized officer of the business must sign the application form to certify that the information provided is true and complete.\n31. During Part 1 of the application process, the carrier should confirm that their carrier code is correctly registered through the CCP. To participate in the CSA program, it is essential that the legal entity is registered under only one nine-digit BN and divisions or branches of the legal entity involved in the importation of goods are identified with a unique import/export ( RM ) account identifier. Additional information about the BN can be found in departmental Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nRisk assessment\n32. Information requested on Part 1 of the CSA application (CSA Trusted Trader Carrier Clearance Benefit Part 1 form) is used by the CBSA to assess the risk of the applicant carrier as a legal entity. This includes all divisions, terminals in Canada, the United States and Mexico, and warehouses that are owned or operated by the entity. Risk assessment focuses on conditions that might influence the illegitimate or unlawful entry of goods into Canada under the CSA program, or that could obstruct CBSA verification and audit activities. These conditions include, but are not limited to: the applicant's enforcement history with the CBSA; criminality; convictions of fraud; the past capability of the business to maintain proper books and records and, to provide accessibility of these records to the CBSA; and the settlement of outstanding debts.\n33. As part of the risk assessment of a client, the CBSA may request a visit to the operations of the business to discuss or observe factors such as:\n- security of the premises;\n- internal controls;\n- company policies such as the code of conduct and hiring practices; and\n- training programs for trans-border drivers and crew.\n34. In cases where there are indications of possible risk within the operations of an applicant, or depending on a carrier's cross-border history, the CBSA may request additional information before final approval of an application.\n35. The time frame for processing, completing and approving the carrier may vary from case to case, for reasons such as:\n- the completeness of the submitted application\n- the complexity of the information submitted\n- the corporate structure of the entity\n- the number of warehouses and terminals operated by the carrier\n- the number of CBSA offices where the carrier has dealt with the CBSA\n- the carrier's delays in submitting the required information or additional information requested/required by the CBSA\nNote: Applicants may contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca with any inquiries about the status of their application.\nPart 1: Approval\n36. Carriers who pass the Part 1 application are deemed to be low-risk and are invited to continue to Part 2 of the CSA application process via the CCP. Final approval for participation is obtained only when Part 2 of the application process is completed successfully and the Summary of Program Requirements is signed by the approved carrier and accepted by the CBSA via their account in the CCP.\nPart 1: Denial\n37. Carriers whose Part 1 application is denied will be notified of the reason for the denial via the CCP. A carrier whose Part 1 application has been denied may re-apply once they've met the requirements via the CCP.\nPart 2: CSA application\n38. Carriers who have received an invitation to continue to Part 2 of the CSA application process must complete the CSA Trusted Trader Carrier Clearance Benefit Part 2 form. Once complete, the carrier must upload the Part 2 form directly into the CCP. Information concerning the completion of the form may also be obtained by contacting the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca .\n39. An authorized officer of the business must sign the form and certify that the information provided is true and complete. When completed, the signed application is submitted within the CCP.\n40. The purpose of Part 2 is to ensure that the carrier's business systems and records will provide for complete and accurate reporting of all goods imported into Canada, and the proof of their delivery or alternative discharge. The carrier must demonstrate the audit trails and internal controls related to the transportation of imported goods from the initial order, to the delivery of a shipment and payment of an invoice. In addition, as described in the Transportation of Goods Regulations , eligibility as a CSA carrier is subject to the availability of records to prove disposition of the cargo, in accordance with sections 18 and 20 of the Act.\n41. Details about the specific systems requirements for the CSA program are provided in Part 2 of the application. These requirements include how the carrier's systems will:\n- identify a CSA shipment (goods that are reported under a CSA clearance option for authorization to deliver)\n- identify an authorized CSA importer\n- identify a registered driver\n- have procedures in place to identify shipments of goods authorized for delivery that were not delivered within 40 days, including in-bond goods\n- maintain a current list of owner-operators, terminals and warehouses and\n- identify a CSA customer (importer) in the customer profile section of the system\n42. In Part 2 of the CSA application process, the applicant carrier is required to describe their existing business flow for an international shipment from the time an order is booked to the delivery of the goods, and the final invoicing and receipt of payment for the service. This information should be supplied no later than two months after notification that Part 1 of the client's application has been approved. Failure to submit the Part 2 CSA application within this timeframe may result in a request of resubmission of the Part 1 application. Sample documents related to the carrier's business flow are also requested to support the description, examples of which might include bills of lading, waybills, invoices, customs control documents, equipment lists, equipment usage logs, and dispatch records.\n43. With Part 2, the applicant carrier is also required to provide a list, in either paper or electronic format, of approximately 25 shipments isolating Canada-bound international shipments from all other shipments. Carriers having only a 90-day history will be asked by a CBSA officer to provide a sample listing of Canada-bound international shipments. The following information is required.\n- control number, that is, invoice or PRO number, trip number, order number\n- date of order or pickup and customer-delivery receipt\n- customer consignee or billing name and full address, including country\n- shipper name and full address, including country\n- pickup location – name, city and state\n- delivery location name and address, including country\n44. The carrier will be required to supply an all-inclusive, sequentially numbered listing of Canada-bound, U.S.-bound and domestic shipments for a specified period to ensure system integrity, or provide an alternative audit trail (including manual systems) that meets these requirements and is acceptable to the CBSA. The carrier is required to discuss the need for an alternative audit trail with a CBSA officer who will determine whether it is acceptable to the CBSA.\n45. The specific systems requirements and processes to support the CSA program, described in Part 2 of the application, must be shown to be in place before approval and must be operable before the CSA clearance process can be used. All specific systems requirements must be maintained and updated, as required. An authorized officer of the company must sign the application form, as certification that the information provided is true and complete.\n46. The CSA carrier is required to keep audit trail records, relating to the transportation, report and delivery of goods in hard copy or electronic form for three years, plus the current year. A penalty, which may include removal from the CSA program, may apply for failure to maintain the required audit trails.\n47. It is important to note that acceptance and approval of Part 2 of the application does not:\n- signify certification of the client's business systems by the CBSA or\n- exempt the client from being subject to an Administrative Monetary Penalty (AMP) that might arise, if the CSA or CBSA requirements are not met\n48. Before final CSA authorization of the carrier, the CBSA reserves the right to request information, in addition to the details provided by the carrier in Part 1 and Part 2 of the application.\n49. Carriers who misrepresent the facts or provide false information on the CSA application may be assessed a penalty, denied approval for, and/or removed from the CSA program. For additional information on CSA carrier suspension, removal and cancellation, refer to Section 2: Withdrawal, suspension, cancellation and appeals .\nPart 2: Approval\n50. The final approval for participation in the CSA program is obtained when the Technical Commercial Client Unit (TCCU) bar code testing is successfully completed and all other requirements have been met. A Summary of Program Requirements will be provided to the approved carrier upon completion and approval of Part 2. This summary provides reinforcement of the obligations necessary for successful participation in the CSA Program. The client will provide the CBSA with a signed acknowledgement of receipt of this summary. Once the signed Summary of Program Requirements is received, the client will receive a notification of the approval decision via the CCP. At the same time, the CBSA will activate the carrier's CSA status in the CBSA's system and the carrier will be authorized to use the CSA clearance process.\n51. The CBSA officer will inform carriers who do not meet all the requirements of Part 2 of any recommended changes. If the carrier does not make changes based on these recommendations, the CBSA may ask the applicant to withdraw from the application process or may deny inclusion in the program. This does not preclude the carrier from re-applying, should the circumstances that led to a withdrawal or denial change, thus making it possible for the carrier to be compliant with all the requirements.\nPart 2: Denial\n52. Wherever possible, the CBSA will work with the carrier to assist in meeting the CSA requirements. However, where it is evident that these requirements cannot be met, a decision may be made to deny the application. Carriers who are denied under Part 2 of the application are notified of the decision and of the reasons for the decision through the CCP. A carrier whose Part 2 application has been denied may request a review of the decision by submitting a request via the CCP.\nTransfer of CSA authorization\n53. CSA membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the Agency. Any decision made is final and not subject to appeal.\n54. CSA applicants or members that have/will undergo corporate amalgamation or acquisition, will need to contact the the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the CSA program.\nUpdating carrier information\n55. CSA carriers are required to inform the CBSA of any corporate changes as these may impact their CSA authorization. Details regarding what changes are to be communicated to the CBSA and the timeframe within which they are to be communicated can the AIGPDR.\nParticipants listing\n56. As a service to our clients, the CBSA publishes a list of authorized carriers to the CSA program . The carriers listed have consented to have their business name published as authorized CSA participants. The list may not include all authorized CSA carriers.\nSection 2: Withdrawal, suspension, cancellation and appeals\nWithdrawal\n57. Carriers wishing to withdraw their application or participation from the CSA program may do so at any time. To withdraw their application or participation from the CSA program, carriers will do so via the CCP. The carrier will be required to provide a justification to the CBSA as to why they are disenrolling from the program. The carrier will then be notified via the CCP of the disenrollment from the CSA program.\n58. An application or CSA authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for a CSA authorization.\nSuspension\n59. The CBSA may suspend a CSA authorization of a CSA carrier if:\n- the carrier no longer meets the requirements set out in the Transportation of Goods Regulations ;\n- the carrier fails to maintain its books, records and business processes and the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations;\n- the carrier fails to maintain its security;\n- the carrier becomes insolvent;\n- the carrier has transported goods into Canada that were released under paragraph 32(2)(b) of the Act that: were not eligible goods, were transported into Canada by a commercial highway conveyance as defined in s. 1 of the Presentation of Persons (2003) Regulations operated by a driver who did not hold an authorization under those Regulations, or were delivered somewhere other than the place of business of the CSA importer, owner or consignee to which delivery was authorized;\n- the carrier has failed to provide the CBSA with a description of any commercial goods that: the carrier transported into Canada; were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and were not delivered to that place within 40 days after the authorization was given.\n- the carrier has been convicted of an offence under the Act or its regulations.\n- the carrier fails to notify the Minister of any change in the information described in Schedule 3 of the AIGPDR at least 30 days before they occur ; and/or\n- the carrier fails to notify the CBSA immediately of the following information: any changes to the carrier's name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security; any changes to the ownership or organizational structure of the carrier; and the sale of all or part of the carrier's business.\n60. In deciding whether to suspend a CSA authorization, the following factors will be considered:\n- the severity of the breach and whether or not it was rectified soon after it was discovered;\n- the economic impact of the suspension or the cancellation; and\n- the security and safety of Canadians.\n61. Once a decision has been made to suspend a CSA authorization, the carrier will be given notice of the decision and the reasons for decision via the CCP. The suspension is in effect on the date the notification is sent to the carrier.\n62. Suspension of a CSA authorization will result in an interruption of all program-related benefits such as the use of CSA clearance and access to FAST lanes.\n63. The carrier will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the carrier to make the required correction within the 30 day period, the carrier may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request. In these instances, the CBSA officer may administer an action plan to formally document the matter giving rise to the suspension, recommend a resolution and follow-up until such situations are corrected. After the correction has been made, the carrier's CSA authorization may be reinstated. For additional information regarding action plans, please refer to paragraph 247 to 250.\nCancellation\n64. The CBSA may cancel the CSA authorization of a CSA carrier if:\n- the authorization has been obtained on the basis of false or misleading information;\n- the carrier no longer resides in Canada or the United States;\n- the carrier is a partnership, and none of the partners reside in Canada or the United States;\n- the carrier is a corporation, the carrier no longer has its head office in Canada or the United States or no longer operates a branch office in Canada or the United States;\n- the carrier has contravened program legislation as defined in section 2 of the Canada Border Services Agency Act ;\n- the carrier has a criminal record;\n- the carrier so requests; and/or\n- in the case of a CSA authorization that has been suspended, the carrier has not corrected the matter that gave rise to the suspension within the established timeframes.\n65. In deciding whether to cancel a CSA authorization, the following factors will be considered:\n- the severity of the breach and whether or not it was rectified soon after it was discovered;\n- the economic impact of the suspension or the cancellation; and\n- the security and safety of Canadians.\n66. Once a decision has been made to cancel a CSA authorization, the carrier will be given notice of the decision and the reasons for decision via the CCP. The cancellation is in effect on the date the notification is sent to the carrier.\n67. Cancellation of a CSA authorization will result in a cessation of all CSA program-related benefits including the use of CSA clearance and access to FAST lanes. If the carrier's name appears on the CSA approved carriers list on the CBSA's website, it will be removed.\nAppeals\n68. An applicant that disagrees with a denial or a member that disagrees with a suspension or cancellation decision by the CBSA may submit an appeal through the CCP within 30 calendar days. The carrier may request an extension to the time limit when submitting an appeal, by using the Request for Extension ( RFE ) form in the CCP. In order to be considered, the submissions must:\n- be submitted within 30 calendar days from the effective date of the decision being appealed;\n- clearly state the carrier's business name, mailing address and the reason(s) for appeal; and\n- include any supporting documentation.\n69. The carrier's \"denied,\" \"suspended\" or \"cancelled\" status will remain in effect throughout the duration of the appeal period. No further administration of the carrier's file will occur until a decision has been rendered.\n70. If an appeal to deny, suspend or cancel a CSA authorization is allowed, then the authorization will be reinstated. In the case of a member, the carrier may be placed under suspension for a specified duration pending corrective action. Conversely, if an appeal to deny, suspend or cancel a CSA authorization is not allowed, then the denial, suspension or cancellation of the CSA authorization will remain in effect. For information relating to the effect of a cancellation of a CSA authorization, please refer to paragraph 67.\n71. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 30 calendar days via the CCP.\n72. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information. The notification will be set via the CCP.\n73. The final appeal decision, which identifies the carrier's potential next steps within the appeal process will be sent to the carrier via the CCP.\nReapplication following denial or cancellation\n74. The CSA program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the client at the time of denial or cancellation.\nSection 3: Reporting and clearance\nGeneral overview of CSA clearance\n75. The process used for CSA clearance is similar to an in-bond movement, except that the goods may be delivered directly to the importer, owner or consignee. While the obligation to report goods under section 12(1) of the Act is not altered under the CSA program, the related specific reporting requirements are changed to support the streamlined CSA clearance process. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. The CSA carrier who reports goods to the CBSA for authorization to deliver is liable for payment of duties and taxes, until the goods are delivered to the place of business of the importer, owner or consignee. Intermediary locations, as designated by the CSA importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location. To remove liability, the reporting carrier must ensure that proof of delivery is obtained and kept on hand for CBSA verification.\n76. A distinctive feature of the CSA program is that cargo documents are not required to clear CSA shipments. However, when requested by a BSO, the reporting CSA carrier must provide satisfactory evidence concerning the discharge of goods imported into Canada. The CSA carrier is required to have the records, systems, audit trails and linkages in place to support the CSA process.\n77. Where commercial goods are reported to the CBSA for authorization to deliver under the CSA clearance process the following conditions apply:\n- The goods must be eligible for CSA clearance;\n- The importer is authorized under CSA;\n- The carrier is authorized under CSA;\n- Where the goods are transported into Canada in highway mode, the driver is authorized under the CDRP or FAST driver registration programs.\n78. Under CSA clearance, the CSA carrier provides the following data elements at the port of entry which are electronically verified by the CBSA at the Primary Inspection Line (PIL):\n- the 15-digit BN/RM of the CSA importer in bar code format;\n- the carrier code of the CSA carrier in bar code format; and\n- the driver's CDRP card or FAST card (for highway mode).\nNote: Where this information is valid, the carrier may be authorized to deliver the CSA shipment. A transaction number is not required.\n79. The intent of CSA clearance is to facilitate the direct delivery of eligible goods to the importer, owner or consignee. The focus is on expedited border reporting and processing at PIL.\n80. Given that interim accounting is not required as a condition for release in the CSA environment, a release package is not required for goods reported under CSA clearance. Nevertheless, the CSA carrier is required to have supporting transportation documents on hand at the time of report. These documents are not required for presentation, unless requested by a BSO to confirm information such as:\n- a general description of the goods;\n- the place of loading;\n- the number of pieces and their weight; or\n- the name and address of the consignee.\n81. Given that some goods may not be eligible for CSA clearance (for example, subject to Other Government Department (OGD) requirements or shipped to Canada from outside the United States or Mexico), the importer is advised to have a process in place to inform the CSA carrier in writing or electronically which goods will be reported under CSA. The option used to report goods to the CBSA affects the related reporting requirements and the liability of the carrier.\n82. Goods that are not eligible for CSA clearance must be reported to the CBSA via eManifest and released via PARS, RMD, etc. or move inland in bond. Refer to Memorandum D3-1-1: Policy respecting the Importation and Transportation of Goods . The requirements for these reporting options are not changed as a result of the importer being authorized under the CSA program, as indicated in Memorandum D17-1-4: Release of Commercial Goods .\n83. The carrier must provide CSA importers, or their designated broker(s), with documentation containing sufficient information to facilitate the importers' accounting obligations to the CBSA. The carrier, at the final destination, must obtain proof of delivery to close the contract to deliver the shipment. Once the carrier has proof of delivery, transfer of liability for duties and taxes is with the importer and/or consignee.\nPlace of shipment\n84. To be eligible for CSA clearance, goods must be shipped directly to Canada from within the U.S. or Mexico as noted on the carrier's through bill of lading. For purposes of determining the eligibility of goods for CSA clearance, the \"United States\" means the 50 states of the United States, the District of Columbia and Puerto Rico.\n85. Goods that enter a US FTZ are also eligible for CSA clearance as long as the goods coming from offshore, have either been stored (in the same condition) or processed in a FTZ. However, goods that simply transit through and are neither held in storage or have further processing are not eligible for CSA clearance.\nAuthorized to deliver\n86. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. A CSA clearance is not considered a true release but is instead used to request the \"authority to deliver\" eligible commercial goods that are imported by an importer who is authorized under the CSA program. It is derived from the release prior to accounting provision under paragraph 32(2)(b) of the Customs Act :\n- (2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if (b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.\n87. Intermediary locations, as designated by the CBSA importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location.\nMeaning of CSA \"release\"\n88. In the context of a CSA clearance, under section 2 of the Act \"release\" means:\n\"(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee;\"\nThis applies to eligible goods that are authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. Thus, release occurs on the date of delivery.\nCarrier liability\n89. Where goods are reported under CSA clearance for authority to deliver, the carrier is liable for duties and taxes until the goods are received at the place of business of the importer, owner or consignee, or otherwise discharged under the provisions of subsection 20(2.1) of the Act. To remove liability, the reporting carrier must ensure that proof of delivery is obtained and kept on hand for CBSA verification.\nAuthorized carrier\n90. To obtain authorization under the CSA program, the carrier must apply to the CBSA, as described in Section 1: CSA authorization of this memorandum. Only authorized carriers may transport eligible goods into Canada and report those goods under a CSA clearance option for authority to deliver before release. In highway mode, the driver must have authorization under a driver registration program such as CDRP or FAST.\n91. There are two situations in which the authorized CSA carrier may use a contracted carrier to transport CSA goods into Canada. These are:\n- a) where the authorized CSA carrier uses an owner-operator under the circumstances described below; or\n- b) where the authorized CSA carrier (referred to as the primary carrier) uses a second authorized CSA carrier (referred to as the secondary carrier) under the circumstances described below\nOwner-operators (highway)\n92. The authorized CSA carrier may use an owner-operator to report goods using CSA clearance. The owner-operator does not need to be an authorized CSA carrier to transport a CSA eligible shipment . As indicated in Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements , there is no longer a need for an authorization letter however when requested the onus will be on the driver to prove that they are under exclusive contract with the carrier whose carrier code is presented. Where the authorized CSA carrier uses an owner-operator to transport goods into Canada under CSA clearance, the carrier code of the authorized CSA carrier must be presented to the BSO in bar code format.\n93. Under the CSA program, the definition of owner-operator specifically corresponds to the following description:\nOwner-operator - A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier.\n94. Owner-operators meeting this definition are considered to be an extension of the authorized CSA carrier as shown in the following examples:\n- the contracted equipment may exhibit the logo of the CSA carrier;\n- the contracted equipment is part of the equipment list of the CSA carrier;\n- drivers are trained on and subject to the policies and procedures of the CSA primary carrier; and\n- the CSA primary carrier dispatches, keeps all records and has control over the drivers and dedicated equipment for the duration of the contract.\n95. The authorized CSA highway carrier may use an owner-operator to report goods using CSA clearance when:\n- the owner-operator is operating under a dedicated equipment contract with the authorized carrier;\n- the authorized CSA carrier identifies the owner-operator to the CBSA as part of the carrier's Trade Chain Partner (TCP) profile; and\n- the driver is a registered CDRP or FAST driver.\n96. Upon request of the BSO, the owner-operator must be able to provide proof of the relationship. Owner-Operators should consult Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements , in order to determine the requirements for proof of this relationship. The BSO is to scan only the carrier code of the authorized CSA carrier into the CBSA's system.\nSecondary CSA carrier\n97. To report goods under CSA clearance, CSA carriers may authorize only another CSA-authorized carrier to use their carrier code. There is no longer a need for a letter of authorization however the BSO may request proof of the relationship with the primary carrier upon arrival at First Point of Arrival (FPOA). For additional information regarding the existence of a contractual agreement please refer to Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements .\nThe following guideline applies to the use of secondary carriers:\nThe carrier code of the CSA carrier who assumes liability for the goods, the primary CSA carrier, is presented in bar code format as the primary carrier code. Regardless of who transports the goods into Canada, the primary carrier maintains liability for duties and taxes until the goods are delivered to the place of business of the importer, owner or consignee. The carrier code of the subcontracted CSA carrier, the secondary CSA carrier, who transports the goods into Canada on behalf of the primary CSA carrier, must also be presented in bar code format as the secondary carrier code.\n98. The primary and secondary carriers must both be CSA-approved for the secondary carrier to report CSA goods on behalf of the primary CSA carrier. If the goods are reported as CSA eligible and the secondary carrier is not an authorized CSA carrier, the primary carrier will be required to use another clearance process.\n99. The BSO should scan both CSA approved carrier bar codes into the CBSA's system. The Secondary Carrier's bar code should be scanned into the CBSA's system in the designated Secondary Carrier field.\n100. Within Canada, the CSA shipment may be transferred to a domestic carrier that is not CSA approved for furtherance to the place of business of the importer, owner or consignee. Given that the inland movement is like an in-bond movement, the primary carrier is responsible for maintaining the books and records for each shipment and remains responsible for the duties and taxes, regardless of the inland transfer to other carriers. Therefore, although the CSA goods are transferred, the reporting CSA carrier is still required to provide ultimate proof of delivery to the importer, owner or consignee when requested by the CBSA.\nCSA-eligible goods\n101. In the interests of health, safety and security, not all goods imported by a CSA importer are entitled to CSA clearance. CSA-eligible goods are defined under section 2 of the AIGPDR as:\n\"…commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, license or other similar document be provided to the Agency before the goods are released.\"\n102. CSA importers are responsible for identifying to their shippers and vendors which products are eligible for CSA clearance. CSA importers must also confirm with their CSA carrier which shipments qualify for CSA clearance.\n103. CSA-eligible goods exclude goods that are a prohibited, controlled or regulated import into Canada, in accordance with the provisions of an Act of Parliament or of the legislature of a province, as well as the regulations made in accordance with any Act, that prohibits, controls or regulates their importation, that is, subject to regulation by OGDs.\n104. While most OGD requirements must generally be met before the release of goods, a CSA importer may enter into an agreement with an OGD that allows the importer to provide OGD requirements after importation. Where the CSA importer has made such an agreement, the related goods may qualify for CSA clearance. In exceptional cases, the CSA importer may enter into an agreement with an OGD to waive normal release requirements until after the goods have entered Canada. Such agreements will be flagged in the CBSA's systems and the carrier should have written instructions regarding the eligibility of the goods from the importer.\n105. The goods must also be shipped directly to Canada from within the United States or Mexico as noted on the carrier's bill of lading. Goods that are shipped to Canada through the United States from a third country other than Mexico are not eligible for CSA clearance (that is, in-transit shipments).\n106. Where the CSA carrier reports ineligible goods for clearance under a CSA clearance option, the carrier may be assessed a penalty. In cases where written evidence is found to substantiate that the importer instructed the carrier to report the ineligible goods under a CSA clearance option, the penalty may be assessed against the importer. Separate penalties may apply where a secondary carrier is not an authorized CSA carrier or the driver does not hold CDRP or FAST authorization.\nFAST eligibility\n107. Vehicles carrying qualifying goods can use dedicated FAST lanes and booths when entering Canada at certain highway ports of entry.\n108. Goods that qualify for CSA clearance option, may access the FAST lanes on the conditions that the importer and carrier are both members of the PIP program or the CSA and PIP programs, and that the driver is authorized under the CDRP or FAST driver registration programs.\n109. Goods that do not qualify for CSA clearance option, may still access the FAST lanes on the conditions that the importer and carrier are both members of CSA and/or PIP, the driver is authorized under the CDRP or FAST driver registration programs, and the cargo and conveyance information has been transmitted to the CBSA in advance of arrival.\n110. Goods in the FAST lane not declared under the CSA clearance option are subject to all standard commercial processing and regulations.\n111. CSA or PIP importers are responsible for identifying to their carriers which shipments qualify for FAST lane access. Carriers can also register to receive FAST Lane Eligible ( FLE ) / FAST Lane Ineligible ( FLI ) eManifest pre-arrival notices to be notified of whether or not their shipment meets the conditions of the FAST lane. Refer to Customs Notice 19 to 23 for more information.\nBorder verification\n112. The CBSA reserves the right to examine shipments and conveyances that enter Canada. Occasionally, the CBSA may refer a CSA shipment for verification activities such as:\n- documentation review\n- contraband examination\n- cab check; or\n- random examinations\nDocumentation review\n113. When goods are reported for a CSA clearance option, the report is made at the first port of entry into Canada and requires only the presentation of the driver's CDRP or FAST card, along with specific bar codes identifying the CSA-approved carrier and importer. Although carriers must have the required commercial documents on hand — such as the bill of lading, pro-bill , or shipping manifest — these documents are not presented to the CBSA at the time of report unless specifically requested. Documentation reviews may be conducted by the CBSA before goods are authorized for delivery to verify their eligibility under the CSA program. These reviews aim to confirm that the goods are not prohibited, controlled, or regulated; that they were shipped from the United States or Mexico; that they are being imported by a CSA-approved importer; and that they are destined for an approved consignee location.\n114. To assess risk for admissibility or eligibility for CSA clearance, the following types of information might be requested:\n- a description of the goods\n- the quantity (number, volume, or weight as circumstances dictate)\n- the place where goods were loaded onto the conveyance\n- the name and address of the consignee; and/or\n- the name and address of the shipper/vendor\n115. When the carrier fails to provide the information requested by a BSO to make a determination for admissibility or CSA eligibility, another means of report and release such as eManifest, PARS, RMD, etc. must be completed. The goods will not be permitted to move past FPOA until these requirements have been met.\n116. The following subsections of this memorandum describe the requirements of the CSA clearance options used to report goods for \"authority to deliver\" before release.\neManifest requirements\n117. Shipments that are eligible for CSA clearance are exempt from transmitting the requirements for advance commercial information of cargo and conveyance data. Dependent on mode of transport, authorized CSA carriers may present the required bar codes in paper format at FPOA. However, the conditions as outlined in the Chapter 4: Advance Commercial Information (ACI/eManifest) Electronic Commercial Client Requirements Document (ECCRD) applies to all cargo and conveyance data transmitted electronically. Where there is a mixed load of both exempt and non-exempt cargo, clients will be required to send conveyance data as well as data for non-exempt cargo. The ECCRD is available by contacting the CBSA TTCU at 1-888-957-7224.\nCSA reporting requirements\n118. Goods that enter Canada are reported to the CBSA for authority to deliver. The report may be provided by Electronic Data Interchange (EDI) or paper format. When the report is provided in paper format, the CSA reporting requirements are minimal. Presentation of a cargo control document is not required when goods are reported under CSA clearance.\n119. Under CSA clearance, presentation of the CSA-approved carrier's bar code together with the CSA-approved importer's bar code, either individually or on a lead sheet, represents a written report of CSA goods. Failure to report goods under CSA clearance using the required bar codes may result in a penalty. Appendix B: Bar code specifications for non-EDI highway carriers of this memorandum provides information on the non-EDI bar code CSA specifications and testing requirements. Bar code testing is mandatory in Part 2 of the application process. The bar code specifications for EDI carriers are in Appendix C: Bar code specifications for EDI highway carriers .\nQuick links to reporting types\n- Paper reporting: Highway\n- Electronic transmission: Highway\n- Combined electronic and paper reporting\nPaper reporting: Highway\n120. Goods entering Canada by highway must be reported to the CBSA for authority to deliver at the FPOA. Goods travelling on an air transport document and travelling to Canada by truck (\"flying trucks\"), must meet the same requirements for CSA clearance (CSA importer, CSA carrier, FAST/CDRP driver) at the first point of arrival – CSA clearance cannot be requested inland. A cargo control document is not required however the carrier must always have supporting documentation on board.\nData requirements\n121. Bar codes must be scanned in the formats indicated. For information regarding electronic arrival for highway carriers, please refer to paragraph 157.\nSingle CSA importer: Single CSA shipment\n122. The following mandatory information is required for the Authority to deliver eligible goods under CSA Highway Paper:\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nSingle CSA importer: Multiple CSA shipments\n123. Where a carrier has more than one shipment aboard a conveyance for the same approved importer, only one bar code is required for that importer's BN. The reporting requirements for goods going to a single importer are the same, whether there is one or multiple CSA shipments in the conveyance for that importer.\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nMultiple CSA importers: Multiple CSA shipments\n124. Where a CSA carrier has CSA shipments for multiple importers in the same conveyance, a separate BN bar code is required for each CSA importer at the time of report. The carrier bar code and the driver registration card need be presented once only. For example:\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer #1 BN bar code\n- CSA importer #2 BN bar code\n- CSA importer #3 BN bar code\n- Driver registration card\nMixed loads (CSA with non-CSA)\n125. A conveyance that contains goods for CSA clearance may also include goods that are not eligible for CSA clearance. In this case, the fundamental requirements for goods that are reported under CSA clearance – CSA carrier, CSA importer, registered driver – are not waived.\n126. Goods aboard a conveyance that are ineligible for CSA clearance require advanced electronic cargo and conveyance data transmission regardless of the release option (that is, PARS, RMD) being used to clear the goods. Goods being reported in the regular commercial lanes in the case of a mixed load (CSA and non-CSA) have the choice of including the CSA cargo in the advance electronic cargo and conveyance data transmission or only transmitting the advance data for the non-CSA cargo in addition to presenting the three (3) CSA bar codes for the CSA goods. For information regarding the electronic transmission of cargo and conveyance information consult Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements .\nUse of a secondary CSA carrier\n127. Where an authorized CSA carrier subcontracts another authorized CSA carrier to report goods under CSA clearance, the carrier code of the secondary CSA carrier is also required in bar code format, in addition to the carrier code of the primary CSA carrier. For additional information regarding secondary carriers, refer to paragraph 97.\nReporting requirements:\n- Reporting requirements:\n- CSA primary carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\n- CSA secondary carrier code bar code\nTracking shipments\n128. Carriers who have Release Notification System (RNS) or eManifest notices capability may trace their shipments transported into Canada, through RNS or eManifest by providing a cargo control number (CCN), which is also referred to as a transport document number (TDN), as a shipment identifier. Where provided, the shipment identifier must be in bar code format and a separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, the CSA carrier will receive an authority to deliver message for each shipment reported under CSA clearance.\n129. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS or eManifest message authorizing to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN/TDN including CSA carrier code\n- CSA importer BN bar code\n- Driver registration card\n130. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. The CADEX system produces a Notification of Release Report, using the transaction number as a key field clients need to remember. Therefore the CSA importer will not receive notification of release for CSA shipments, as the key field for identification of the release is the CCN/TDN. The systems that report the CSA shipment status are RNS and eManifest.\n131. Where the CSA carrier chooses to include the CCN/TDN information, a CSA reference may be included in the bar code as a means of distinguishing CSA and non-CSA reports. Where the bars for CSA are included in the bar code, they constitute part of the 25 allowable characters, and the word CSA may also be printed on the bar code. For example:\nXXXXCSA890123456789012345\nCarrier code assigned, CSA reference, remaining carrier CNN/TDN characters\n132. It should be noted that the CSA carrier must not use a PARS bar code for CSA shipments.\nFacilitated clearance at PIL\nService option (SO) code\n133. To facilitate clearance of the CSA shipment in highway mode, the CSA reporting carrier has the option of presenting the CSA service option code, 00497 (five digits with leading zeros required), in bar code format on the lead sheet, as part of the information to be scanned into the CBSA's system at the time of report. Where the CSA carrier does not provide the service option code, a BSO will input the code at PIL. Where the carrier provides the service option, it should be the first bar code presented:\nReporting requirements with SO:\n- Service option bar code (00497)\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nMeans of presenting bar codes\n134. While not a requirement, it is suggested that the use of a lead sheet with the appropriate bar codes attached will facilitate processing at the PIL. Other means of presenting the bar code information could be by having laminated bar codes or having the bar code information printed on commercial documents carried by the driver. The CSA lead sheet is used to report goods for authority to deliver. Regardless of which option is used, a CSA identifier is to be used.\nPassage history\n135. The CSA clearance process is based on pre-approval of the importer, carrier and driver. The status of each of these participants is captured in the CBSA's system for validation. When a carrier arrives at the border and reports goods for authority to deliver , the CSA clearance process requires that the status of each participant be validated. Upon validation that all three participants are authorized, the goods are authorized for delivery .\n136. In the CSA paper-highway clearance, cargo information is not required or captured. Instead, a passage history is captured for each cross-border report of goods under CSA clearance. This report consists of the carrier code, importer BN, driver registration number, date, time, and CBSA port of entry into Canada.\n137. Given that real-time automated support is required to validate the status of the importer, carrier and driver before goods are authorized for delivery, and to capture the passage history, CSA clearance is not available at CBSA non-terminal offices (NTOs) or inland.\n138. Bar codes must be scanned in the formats indicated under each service option. For information regarding EDI arrival for highway carriers, please refer to paragraph 157.\nPaper reporting: Air, rail, marine\n139. CSA clearance is available for eligible goods when entering Canada by authorized CSA air, rail or marine carriers. The reporting process and requirements for these modes are similar to highway mode. The carrier can obtain \"authority to deliver\" the goods upon presentation of the required bar codes. A cargo control document is not required; however, the carrier must always have supporting documentation on board.\nData requirements\n140. Bar codes must be scanned in the formats indicated. For information regarding electronic arrival for air, rail and marine carriers, please refer to paragraph 178.\nSingle CSA importer: Single CSA shipment\n141. The following mandatory information is required for the authority to deliver for CSA-eligible goods under Service Option (SO) 521, CSA Air, Rail, Marine paper:\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer BN bar code\nSingle CSA importer: Multiple CSA shipments\n142. Where a CSA importer has more than one shipment aboard a conveyance for CSA clearance, only one bar code for that importer's BN is required. The reporting requirements for goods going to a single importer are the same, whether there is one or multiple CSA shipments in the conveyance for that importer.\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer BN bar code\nMultiple CSA importers: Multiple CSA shipments\n143. Where a CSA carrier has CSA shipments for multiple importers in the same conveyance, a separate BN bar code is required for each CSA importer at the time of report. The carrier bar code need be presented once only. For example:\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer #1 bar code\n- CSA importer #2 bar code\n- CSA importer #3 Bar code\n- Each importer will be processed as a separate passage\nMixed loads (CSA with non-CSA – less than container)\n144. A conveyance that contains goods for CSA clearance may also include goods that are not eligible for CSA clearance. In this case, the fundamental requirements for goods that are reported under CSA clearance – CSA carrier, CSA importer – are not waived.\n145. Goods aboard a conveyance that are not eligible for CSA clearance require advanced reporting as per eManifest guidelines and must use an existing means of report and release such as eManifest, PARS, RMD. The goods will not be permitted to move past FPOA until these requirements have been met.\nUse of a secondary carrier\n146. Should the authorized CSA carrier use another CSA carrier to transport goods into Canada using CSA clearance, the bar code carrier code of the secondary carrier is mandatory. In this case, the mandatory bar codes are:\nMinimum reporting requirements:\n- TDN or CCN including carrier code of the primary CSA carrier\n- CSA importer BN bar code\n- Carrier code of secondary CSA carrier\n147. Crew members are subject to the normal reporting requirements of the mode by which they enter Canada. However, crews do not have to be authorized under the FAST driver program or the CDRP as a condition for reporting goods under CSA clearance for authority to deliver unless operating in Highway mode.\nTracking shipments\n148. Carriers who have RNS or eManifest notice capability may trace their shipments transported into Canada by providing a CCN, also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format and a separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authority to deliver message for each shipment reported under CSA clearance.\n149. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS or eManifest notice with the authority to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN/TDN including CSA carrier code\n- CSA importer BN bar code\n150. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Given that a transaction number is not captured, the RNS or eManifest notice is not transmitted to CADEX participants. Therefore the CSA importer will not receive notification of release for CSA shipments, as the key field for identification of the release is the CCN/TDN.\nFacilitated clearance at PIL\nMeans of presenting bar codes\n151. To facilitate processing by the CBSA, it is advisable, but not mandatory, to submit the bar code information on a CSA lead sheet. Where the carrier has prepared cargo control documents (CCDs) for CSA shipments aboard the conveyance, the CCDs may also be attached to the bar code information and/or lead sheet. An optional bar code to identify the service option ( 00521 – five digits with leading zeros) may be provided by the carrier to expedite the CSA clearance process.\nReporting requirements with service option:\n- Service option bar code (00521)\n- TDN or CCN including CSA carrier code\n- CSA importer BN bar code\n152. When the bar code information is presented to the CBSA, it is input into the CBSA's system and the BSO will render a decision either to authorize delivery of the goods or to refer the shipment. Where a TDN or CCN is presented and the goods are authorized for delivery, an RNS message will be generated to the carrier. Given that a transaction number is not presented at time of report, the importer will not receive the message via the CADEX Notification of Release Report.\n153. The CSA bar code report, including the three mandatory data elements, is presented to the CBSA at the following places, according to mode:\n- CSA air courier – At destination airport\n- CSA air – At first point of arrival (first airport of landing)\n- CSA rail – At the first CBSA office where rail service is provided, otherwise at first point of arrival\n- CSA marine, for lake and coastal marine traffic - First point of arrival\nExamination of freight\n154. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted.\nPassage history\n155. The CSA clearance process in non-highway modes is based on pre-approval of the importer and carrier. The status of each of these participants is captured in CBSA's system for validation. When a carrier arrives and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all participants are authorized, the goods are authorized for delivery .\n156. Given that real-time automated support is required to validate the status of the importer and carrier before goods are authorized for delivery, and to capture passage history, CSA clearance is not available at CBSA NTOs or inland.\nElectronic transmission: Highway\n157. All carriers must transmit in advance electronically cargo and conveyance reports as required in the Transportation of Imported Goods Regulations according to the time frames established by the mode of transport. CSA carriers are exempt from transmitting electronically when all conditions for CSA clearance are fulfilled. Authorized CSA carriers may present the required bar codes dependent on mode of transport in paper format at FPOA.\n158. As with all CSA clearance options, where the conveyance contains goods that are reported to the CBSA for authority to deliver, the carrier and the importer must be authorized CSA clients and the goods must be eligible. However, CSA-approved carriers may also transmit their CSA report electronically to the CBSA for authorization to deliver CSA eligible goods if they choose. Refer to the ECCRDs Chapter 18: Customs Self Assessment (CSA) Carrier and Chapter 7: Advance Commercial Information (ACI) / eManifest Highway Portal for information about the required data elements, message maps and code tables.\n159. The conditions as outlined in the ECCRD apply to all cargo and conveyance data transmitted electronically. Where there is a mixed load of both exempt and non-exempt cargo, clients will be required to send conveyance data as well as data for non-exempt cargo. The ECCRD is available by contacting the CBSA TCCU at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca .\n160. Transmission of electronic highway cargo and conveyance reports must be received and processed by the CBSA at least one hour before reaching the FPOA. Electronic highway cargo and conveyance reports may be presented up to 30 days before arrival. However, if the cargo is not used after 30 days, the cargo data must either be resubmitted, or cancelled by the carrier. For additional information please refer to Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements .\n161. Highway carriers using EDI to submit reporting information to the CBSA must transmit two interrelated reports:\n- the Highway Cargo Report A8A,\n- the Highway Conveyance Report A9\nCargo report (pre-arrival)\n162. The EDI highway cargo report A8A provides details for each shipment on the conveyance, and consists of information similar to the hard copy Form A8A: Cargo Control Document , with the addition of CSA specific elements such as the BN of the authorized CSA importer. A complete list of data elements required to be transmitted to the CBSA as part of the EDI cargo report can be found chapter 18 of the ECCRD, CSA Participant Requirements Document (PRD) for Carriers message maps.\nConveyance report (pre-arrival)\n163. The conveyance report not only provides details about the conveyance itself but is also used to list all related cargo. Refer to Appendix E: Link between the cargo report and the highway conveyance report for a table demonstrating how the A8A Cargo Reports link to the A9 Highway Conveyance Report .\n164. In the EDI environment, at least one cargo report number must be listed on the related conveyance report. A maximum of 2000 cargo report numbers can be listed on a single conveyance report. If even one cargo report related to the conveyance report contains a discrepancy, the entire conveyance report will be rejected.\nBorder report\n165. When the corresponding cargo and conveyance reports have been transmitted using EDI and accepted by the CBSA, it is mandatory that the driver provide the following information in bar code format at the PIL when the conveyance arrives at the border:\nReporting requirements:\n- Service option 00976\n- Conveyance report number including the carrier code\n- Driver registration card when CSA eligible goods are being reported\n166. The conveyance report number is to be the same as the conveyance number used to identify the EDI conveyance report with the carrier code as the first four characters.\nMixed loads (less than truckload)\n167. An authorized EDI CSA carrier may report all goods aboard a conveyance electronically. Non-CSA goods that are not released at the FPOA may proceed to a licensed special operating (SO) warehouse or another sufferance warehouse pending release. The carrier is not required to have CSA goods aboard the conveyance to benefit from the inland movement to the SO warehouse.\n168. Where a conveyance arrives at the PIL and contains a shipment for which a PARS report is in an invalid status (commonly referred to as \"failed PARS\"), that shipment may, at the carrier's request, be allowed to proceed to the carrier's SO warehouse. Although no further documentation is required, the CBSA must make a manual port code change at the frontier for the conveyance to proceed.\n169. Non-CSA goods not released at the FPOA must be electronically arrived at the SO warehouse. Upon receipt of an RNS message, the goods may be delivered. Should a shipment be referred for examination, the goods must be backhauled to the highway sufferance warehouse or other designated facility. Goods that are authorized for delivery at the frontier CBSA office may be delivered en route to the CSA carrier's SO warehouse.\nUse of a secondary carrier\n170. When primary CSA carriers use a secondary carrier to transport goods on their behalf, the carrier code of the secondary carrier is also required in bar code format. All other rules pertaining to secondary carriers apply. For additional information regarding secondary carriers, refer to paragraph 97.\nFor an overview of EDI scenarios, refer to Appendix A: Scenarios .\nTracking shipments\n171. Carriers who have RNS or eManifest notice capability may trace their shipments transported into Canada, by providing a CCN, which is also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format. A separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authorized for delivery message for each shipment reported under CSA clearance.\n172. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS message authority to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN including CSA carrier code\n- CSA importer BN bar code\n- Driver registration card\n173. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Given that a transaction number is not captured, the RNS message is not transmitted to CADEX participants.\nFacilitated clearance at PIL\nMeans of presenting bar codes\n174. It is mandatory to submit the bar code information on a CSA lead sheet. The CSA lead sheet must be approved by a CBSA officer before CSA approval.\nExamination of freight\n175. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted. Carriers may be required to backhaul cargo to a central examination facility.\nPassage history\n176. The CSA clearance process is based on pre-approval of the importer, carrier and driver. The status of each of these participants is captured in CBSA's system for validation. When a carrier arrives at the border and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all three participants are authorized, the goods are authorized for delivery .\n177. Given that real-time automated support is required to validate the status of the importer, carrier and driver before goods are authorized for delivery, and to capture passage history, CSA clearance is not available at CBSA NTOs or inland.\nElectronic transmission: Air and marine\n178. CSA-authorized carriers in air and marine modes may use the RNS arrival message both to affect CSA clearance and to \"arrive\" the shipment electronically. In air mode, the transmission of cargo and conveyance reports must be received and processed by the CBSA once the plane is \"wheels up.\" In marine mode, the transmission of cargo and conveyance reports must be received and processed by the CBSA a minimum of 24 hours before reaching the first point of arrival. Cargo and conveyance reports may be presented up to 30 days before arrival. However, if the cargo is not used after 30 days, the cargo data must either be resubmitted or cancelled by the carrier.\n179. The RNS arrival message includes:\n- CSA importer BN\n- CCN (including a CSA carrier code)\n- Release office; and\n- Warehouse office\n180. Periodically, these requests for CSA clearance will be subject to a random documentation review whereby the carrier will be required to provide a copy of the commercial documentation (bill of lading/manifest) to affect clearance. Otherwise, an authority to deliver message will be returned. For example, once an aircraft is \"wheels up,\" the carrier transmits the CSA arrival message. The system processes the request and returns a reject, refer or \" authority to deliver \" message to the participant.\n181. As a transaction number is not transmitted with the request, CADEX participants will not receive electronic notification of goods authorized for delivery. For additional information about the CSA RNS arrival message, refer to the CSA PRD for Carriers, chapter 18 of the ECCRD. The CSA PRD for Carriers is available by contacting the CBSA's TCCU at 1-888-957-7224 .\n182. Details of the EDI 931 arrival message can be found in section 2.8 of the CSA PRD for Carriers, a chapter of the ECCRD.\nElectronic transmission: Rail\n183. Where a rail carrier transports goods reported under CSA clearance into Canada, the goods may be reported using the CSA non-highway paper option. Alternatively, rail carriers may report the goods for automated authority to deliver for CSA clearance by transmitting electronically via eManifest as described in Memorandum D3-6-6: Rail – Pre-arrival and Reporting Requirements . For information about the CSA EDI requirements and message maps, refer to the CSA PRD for Carriers, chapter 18 of the ECCRD including Appendix C: Bar code specifications for EDI carriers, EDI Message Maps and Code Tables. Transmission of the cargo information for CSA goods is the same as for non-CSA goods with the exception of the following two record formats: the addition of code M5 as a qualifier specific to CSA goods that are imported by a CSA-authorized importer; and the addition of the CSA importer's BN where CSA goods are reported 184. Where rail shipments of CSA goods have arrived, the transmitted RNS message is linked to the CCN or TDN of the CSA shipment and will read authority to deliver , when the goods are not referred for examination. Tracking shipments 185. Carriers having RNS capability may trace their shipments transported into Canada, through RNS by providing a CCN, which is also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format. A separate bar code number is required for each shipment for which the carrier requires an RNS message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authority to deliver message for each shipment reported under CSA clearance. 186. The number used as a shipment identifier is to be unique for three years, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS message authority to deliver for individual shipments, the following must be provided in the format noted below: Reporting requirements: CCN/TDN including CSA carrier code CSA importer BN bar code 187. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Facilitated clearance at PIL Examination of freight 188. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted. Passage history 189. The CSA clearance process in non-highway modes is based on pre-approval of the importer and carrier. The status of each of these participants is captured in CBSA's system for validation. When a CSA carrier arrives and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all participants are authorized, the goods are authorized for delivery . 190. Given that real-time automated support is required to validate the status of the importer and carrier before goods are authorized to deliver , and to capture passage history, CSA clearance is not available at CBSA NTOs. Combined electronic and paper reporting 191. Carriers may, on occasion, be required to report goods via both paper and electronically. This situation occurs most frequently in highway mode. Highway 192. The driver must present a paper manifest to the CBSA to report cargo in the event that the cargo is not electronically linked to a conveyance. 193. For all paper processes, the driver will make the initial declaration at the PIL, then report inside to the CBSA office and present the lead sheet and the paper release requests. The CBSA will first process the conveyance bar code, then the paper release requests (for example, E29B, OIC, Value Included Entries, and ETA). 194. This manner of reporting must be at the primary office, not at the PIL booth. 195. A mix of non-CSA shipments reported electronically may use the process above in addition to presenting paper lead sheets for CSA. It is at the officer's discretion to process both the electronic shipments and the paper report of CSA shipments at the PIL. Should the BSO determine that the processing of both types of clearances at the PIL would take too long; the driver will be referred to the front counter at the frontier office. Systems outages CBSA unplanned outage 196. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Section 4: Transportation of goods 197. To transport goods into Canada that are reported to the CBSA under CSA clearance, the carrier must hold an authorization issued by the CBSA. Details on how to apply for authorization as a CSA carrier are provided in Section 1: CSA authorization of this memorandum. 198. Under the CSA program, the requirement to report goods to the CBSA in accordance with section 12 of the Act remains unchanged. However, the specific reporting requirements are streamlined to support the CSA clearance process. Commercial goods are reported at the first point of arrival in Canada, where they may be \"authorized for delivery\" by the CBSA. Once authorized, goods may proceed directly to the importer's, owner's, or consignee's place of business — including intermediary locations designated by the CSA importer — prior to formal release. Under subsection 2(1) of the Act, \"release\" is defined as the receipt of goods at these locations. The release date is self-assessed and corresponds to the date the goods are received. This date is used to establish accounting and payment periods for all imported goods. The CSA-authorized carrier remains liable for duties and taxes until the goods are received, at which point liability transfers to the importer. The importer must provide Proof of Delivery to the carrier. The CSA Customs Accounting Document (CAD) submission process is then used to account for and assess duties and taxes on these goods. Conditions for authorization to deliver 199. The following conditions must be met for authority to deliver: the driver in the conveyance transporting the goods into Canada is registered to CDRP, or, in the case of a FAST driver, all persons in the vehicle must be registered when using a FAST lane; the carrier transporting the goods into Canada is an authorized CSA carrier; the importer of the goods is an authorized CSA importer; the goods are reported to the CBSA under section 12 of the Act; the goods are eligible for CSA clearance; and the goods must be destined for delivery to a valid CSA consignee, approved by the CSA importer. 200. Where a condition for CSA clearance cannot be met, for example, the importer, carrier or driver is not authorized, or the goods are not eligible, the goods must be reported and released using an existing alternate option such as RMD or the PARS. Authority to deliver 201. The legislative keystone of the CSA program is subsection 32(2)(b) of the Act, which allows for the release of goods before accounting, when those goods have been authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. 202. The influence of subsections 32(2)(b) and 2(1) of the Act is that the CSA importer is not required to provide accounting or interim accounting for the release of imported goods authorized for delivery. Instead, goods are reported by the carrier using minimal requirements, and release is affected by the receipt of the goods at the place of business of the importer, owner or consignee. 203. Under the CSA program, given that the release of goods does not occur until those goods are received, the carrier is notified at the time of report that the goods are authorized for delivery to the importer, owner or consignee. Subsection 19(1.1) of the Act provides authority for the carrier to deliver goods or cause them to be delivered before release, provided that the goods are authorized for delivery to a place of business of the importer, owner or consignee. 204. The status of a shipment authorized for delivery is like an in-bond movement and the carrier who reports goods, which have not been released, is liable for the payment of duties and taxes. In accordance with subsection 20(2.1) of the Act, the carrier's liability for duties is not removed unless the goods authorized for delivery are: destroyed while being transported received in a CBSA office, bonded warehouse or duty free shop designated as ships' stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph exported; or received (released) at the place of business of the importer, owner or consignee 205. In accordance with section 28(1) of the Act, the liability of the CSA carrier for duties on goods transported into Canada under CSA clearance for authority to deliver is not removed by entering the goods into a sufferance warehouse. However, liability for duties and taxes transfers to the sufferance warehouse operator on receipt of the goods: where goods transported by the CSA carrier are not reported under CSA clearance; or where the CSA importer refuses delivery of CSA goods, the carrier may remanifest the goods to qualify under section 20(2) (for example, non-CSA) 206. Information about sufferance warehouses is provided in Memorandum D4-1-4 : Customs Sufferance Warehouses . 207. Further clarification on goods not delivered can be obtained under paragraph 222 of this memorandum. Proof of delivery 208. Given that the receipt of goods authorized for delivery represents the release of those goods, the liability for duties and taxes transfers to the importer when the goods are delivered. The reporting CSA carrier, therefore, is required to obtain and keep proof of delivery to the place of business of the importer, owner or consignee for each shipment for which the carrier has prepared a separate waybill or pro-bill. This requirement applies, regardless of the use of secondary carriers to transport goods internationally or domestically within Canada. Reporting CSA carriers need to ensure that they have a process in place, with applicable audit trails, to prove ultimate delivery. 209. Among the requirements for the carrier reporting goods authorized for delivery is the requirement to keep records relating to proof of delivery to the importer, owner or consignee. The following examples may provide proof of delivery, and can be in hard copy or electronic format: a signed delivery receipt for goods delivered, including an electronic signature; the carrier's receipt of payment for the transportation and delivery of the goods; or third party payments provided there is an audit trail for each specific shipment, showing that the goods were delivered and their transportation paid. 210. In addition to proof of delivery, the carrier who transports goods into Canada is required to keep all records relating to the transportation of the goods, such as bills, accounts and statements, and the description of the goods. The format of the records may be electronic, but must relate back to source documents and be provided, when requested by a CBSA officer, in an accessible and readable copy. 211. The records of a carrier who transports goods into Canada, including goods authorized for delivery, must be kept for three years, plus the current year, beginning on January 1 of the year following the calendar year in which the goods were transported into Canada. For example, if goods are transported into Canada in 2011, then the carrier is to keep the related records until December 31, 2014. For additional information on CSA record-keeping requirements, refer to paragraph 7(2) of the Transportation of Goods Regulations. 212. Carriers may be subject to administrative monetary penalties for failure to retain and/or provide records related to CSA and non-CSA goods. 213. Once commercial goods reported for authority to deliver are delivered to the place of business of the importer, owner or consignee, the CSA-approved importer is required to keep records that relate to the receipt of those goods. Sealing requirements 214. Companies who are sole participants in CBSA's CSA program are not required to seal cargo prior to their arrival at FPOA. However, as indicated in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , conveyances and containers that have been authorized to move inland to a sufferance warehouse must be sealed in the following circumstances: Carriers who must meet sealing requirements as participants of the CBSA's PIP program Note: Members of the PIP program have agreed to use high security ISO 17712 seals in their international supply chains. The responsibility for the use of high security seals rests with the PIP approved importer and the PIP approved carrier. More specific information on PIP can be found in Memorandum D23-1-1 : Partners in Protection Program Cargo that is prohibited, controlled or regulated by any Act of Parliament In-transit movements to point of final export Movement of conveyances and containers from the FPOA to a CBSA examination location 215. Bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses. 216. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers. 217. The CBSA reserves the right to seal any conveyance, container, or compartment at any time. The seal must remain intact until it is removed or authorized for removal by a CBSA officer. 218. It is important to remember that if the carrier is both CSA and PIP approved, the PIP sealing requirements supersede the CSA requirement. Breaking bulk 219. The carrier's terminal may be used for break-bulk (only when a CBSA seal has not been affixed), to allow direct delivery of CSA shipments, as well as released shipments in situations where other goods aboard the conveyance require reporting to the highway sufferance warehouse for CBSA purposes. The goods transported by the authorized carrier do not have to be eligible for CSA clearance. Trade chain partner lists 220. Carriers who apply to and hold authorization under the CSA program are required to maintain and provide, upon request, profile information on specific TCPs to the CBSA for verification purposes, namely: Terminals and warehouses in the United States and Canada that are owned or operated by the carrier and are used for the transfer of international freight; and Owner-operators, under written contract to provide their equipment exclusively to the CSA carrier, who transport CSA shipments into Canada for the CSA carrier 221. Where the CSA carrier fails to keep or provide the CBSA with a list of terminals, warehouses that they own or operate, and authorized owner-operators, a penalty may be assessed. Goods not delivered 222. When goods authorized for delivery or taken in bond are not delivered to the place of business of the importer, owner or consignee within 40 days of the date of report, the CSA carrier is required to provide the CBSA with a report of the goods not delivered. To establish the 40-day time period, the date of report refers to the first date that the goods are reported to the CBSA. For example, the date of report for CSA clearance is the date that the carrier is notified by the CBSA of the authority to deliver. 223. Goods authorized for delivery or taken in bond but not delivered within 40 days must be reported to the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca as soon as the 40 days has elapsed. Failure to provide the CBSA with the report of goods not delivered may result in a penalty. For an example of the information required for the goods not delivered within 40 days, refer to Appendix F: 40-day report . 224. A carrier who reports goods under CSA clearance for authority to deliver is required to keep records relating to goods delivered and goods not delivered to the place of business of the importer, owner or consignee. These record-keeping requirements are, therefore, relevant to information about goods not delivered within 40 days. In addition, carriers need to ensure that their internal systems will identify all goods not delivered within 40 days of the initial report. Goods refused by importer 225. In those instances where the CSA importer refuses delivery of a shipment, the condition for CSA release at the time of receipt at the place of business of the importer, owner or consignee is not met. It is the CSA carrier's responsibility to maintain audit trails, including refused shipments. The CSA carrier maintains liability until the goods are lawfully disposed of, in accordance with section 20(2.1) of the Act. 226. Additional information on the delivery of goods not released can be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . Registered CDRP or FAST drivers 227. Information about the CDRP and the FAST Commercial Driver Program can be found on the CBSA website. 228. In the case of CDRP, while an authorized driver does not have to operate the vehicle at the time of report, an authorized driver must be in the vehicle and it is his or her registration number that will be captured in CBSA's system to complete passage history information. 229. Any non-registered drivers or passengers onboard will be subject to normal admissibility questioning. This may result in delays and affect the expedited processing time you would usually expect with CSA clearance. The CBSA strongly discourages non-registered individuals from accompanying a registered driver, as this will increase the likelihood of the CSA shipment being referred for examination, thereby slowing down the processing time. 230. In order to use the FAST lane, all occupants in the vehicle must have a valid CDRP or FAST driver registration card. Lost or stolen CDRP or FAST cards 231. Where the driver has forgotten his or her card, the BSO may verify the driver's status in the CBSA's systems. However, the driver will be delayed until the status of his or her authorization is verified. Drivers must report any lost or stolen cards to the CBSA. 232. CDRP and FAST drivers must notify the CBSA immediately if their CDRP or FAST registration card has been lost or stolen by calling 1-800-842-7647. Non-registered driver 233. CSA highway carriers requesting CSA clearance for CSA-eligible goods are required to use a registered CDRP or FAST driver. 234. Situations may arise where a CSA-approved carrier transports CSA-eligible goods across the border, using a driver that is not authorized under the CDRP or FAST programs. CSA clearance should not be used if not all the conditions are met. If one of the requirements is not met, the BSO will advise the driver that the current means of report and release such as eManifest, PARS, RMD, etc. must be completed and will be referred to Primary. The goods will not be permitted to move past FPOA until these requirements have been met. Empty conveyances 235. Authorized CSA carriers are exempt from transmitting pre-arrival empty conveyance data provided that they produce the following documentation to the PIL BSO in Highway mode: A valid FAST or CDRP card for the driver of the commercial vehicle; and A CSA carrier code in bar coded format 236. Since CSA carriers do not require pre-arrival data for empty conveyances; the CBSA will not require a transmission of such in cases where Instruments of International Trade (IIT) is the only cargo on board. To report the IIT on board the conveyance the driver must provide: A verbal declaration stating that an IIT is on board; and A bill of lading that confirms the IIT (upon request) 237. Carriers that are authorized for the PIP program or the CSA and PIP programs may use the FAST lane when a CDRP or FAST driver is hauling an empty conveyance. Should any passengers be on board, they must also be CDRP or FAST approved. For additional information regarding empty conveyances and IIT's please refer to Memorandum D3-1-5: International Commercial Transportation . Section 5: Compliance Obligations 238. CSA participation requires ongoing communication and updates of data between the approved carrier and the assigned CBSA officer. Using the parameters agreed upon by the client and the CBSA officer during Part 2 of the CSA application process, updates of these lists, or nil reports will be supplied to the assigned CBSA officer in the applicable format. The CSA carrier is required to inform the CBSA officer of changes to information provided in the application 30 days before they occur. Refer to Appendix D: Changes to the Part 2 application information for a table of exceptions to the 30-day time frame. The CBSA officer may request that the CSA carrier provide the CBSA officer with an updated version of the Part 2 CSA Carrier Application (listings, flag and screen prints). Should the carrier fail to inform the CBSA officer of any of these changes or fail to provide the information requested by the CBSA officer an action plan may be initiated, the carrier may receive a penalty, or the carrier may be suspended or removed from the program. 239. Approved carriers are required to submit information as described in the section called \"Goods Not Delivered\" of this document, for any shipment not delivered within 40 days of receiving authority to deliver or being in bond. The assigned CBSA officer should be notified in writing immediately. This obligation applies whether the CSA program or any other reporting process was used. Penalties 240. Carriers who do not comply with the requirements of the CSA program may be subject to penalties under the Administrative Monetary Penalty System (AMPS). CSA carriers are not exempt from other non-CSA penalties that may also apply. More information on AMPS is available in Memorandum D22-1-1: Administrative Monetary Penalty System . Post-incident analysis ( PIA ) 241. The CBSA may conduct a PIA following an incident or breach of supply chain security. A letter will be sent to the program member via the CCP when a PIA has been initiated. The letter of notification will state the reason for the PIA and request the member's participation. 242. The purpose of a PIA is to assess compliance with program requirements or obligations under the Act following a security-related incident and to implement any necessary corrective action. A PIA will not be conducted at the request of another program or agency without grounds directly rooted in CSA program policy. The PIA will seek to: identify the source of the incident assess the member's response and cooperation with customs regulations and law enforcement (including self-reporting); and ensure the implementation of corrective measures to prevent future incidents 243. Incidents that require a PIA may be brought to the attention of the CBSA by means of: voluntary disclosure by the business or its authorized representative communications with CBSA operations, including BSOs court decisions or legal publications 244. At the discretion of the CBSA, membership and related benefits, such as access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident. 245. The outcome of a PIA may consist of: an action plan to outline corrective measures in response to the incident; and/or suspension or cancellation of program membership If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA. 246. A letter will be sent to the program member via the CCP when a PIA has been concluded. The letter will state the outcome of the PIA and will provide an effective date for the CBSA's decision. A cancellation decision as a result of a PIA is subject to appeal. Action plans 247. An action plan constitutes a mutual agreement between the carrier and the CBSA. Action plans are administered to resolve specific incidents of non-compliance and do not necessarily result in an automatic suspension or cancellation of a CSA authorization. Action Plans are created to formally document identified compliance issue(s), provide a means by which to resolve the issue(s) as well as providing follow-up and support until such situations are corrected. 248. Action plans may be created for issues of non-compliance which fall under either section 10.6(1) (suspension from the program) or 10.6(2) (cancellation/removal from the program) of the AIGPDR. 249. The carrier will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature of the issue(s) which gave rise to the action plan. Should the carrier feel they require additional time within which to address or correct the issue(s) they may submit a written request for an extension of time via the CCP. Such requests will be reviewed by the CBSA on a case-by-case basis. 250. Should a carrier feel that an action plan is not warranted, they should contact the issuing officer. It is important to note that an action plan cannot be appealed as it is an interim measure to aid a client with compliance issues. Should a client have questions related to the action plan, they should contact the issuing officer. If a client does not follow through with the required corrective actions their CSA authorization may be suspended or cancelled. Revalidation 251. For a participant to maintain good standing in the CSA carrier program, the participant will be validated regularly. This process will validate that the CSA-approved carrier is fulfilling all CSA obligations (refer to paragraph 238 for detailed information regarding obligations) and determine if an action plan is required. 252. The purpose of the re-validation process is to: conduct a risk assessment verify that all CSA obligations continue to be met examine systems and audit trail capabilities administer an action plan if warranted evaluate any existing action plans if warranted apply any AMPS if non-compliance is identified ensure that the approved CSA client is knowledgeable about the operational requirements of the program ensure that continued participation or removal from the program can be determined ensure that the client remains low risk",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix A: Scenarios",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Clearance method: CSA clearance\n- Driver is to be registered\n- At PIL: Cargo automatically arrived Goods authorized for delivery or referred for examination\n- Inland: Goods authorized to deliver may be delivered to place of business of the importer, owner or consignee\nClearance method: PARS in good standing with CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is to be registered\n- At PIL: Goods in recommend release status are adjusted to released status Conveyance is authorized to move\n- Inland: Carrier arrives the goods at an SO or Sufferance Warehouse Goods in released or authorized to deliver status may be delivered\nClearance method: PARS in good standing with no CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is not required to be registered\n- At PIL: Goods in recommend release status are adjusted to released status Conveyance is authorized to move\n- Inland: Carrier arrives the goods at an SO or Sufferance Warehouse Goods in released status may be delivered\nClearance method: Failed PARS, INPARS or in bond with CSA goods on the conveyance (cargo report from frontier to an inland office)\n- Driver is to be registered\n- At PIL: Goods in recommend release status are not automatically arrived or adjusted to released status Conveyance with no frontier examination message attached is authorized to move Destination port will require change from frontier to inland\n- Inland: Conveyance may move to SO (or sufferance warehouse) Carrier may arrive the goods at SO Goods in released status may be delivered Goods not in released status remain at SO pending CBSA release\nClearance method: Failed PARS, INPARS or in bond with no CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is not required to be registered to proceed to an SO warehouse\n- At PIL: Goods are not adjusted to released status Conveyance with no frontier examination message attached is authorized to move Destination port will require change from frontier to inland\n- Inland: Conveyance may move to SO (or sufferance warehouse) Carrier may arrive the goods at SO Goods in released status may be delivered Goods not in released status remain at SO pending CBSA release",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix B: Bar code specifications for non-EDI highway carriers",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following instructions and guidelines are for highway carriers who do not use Electronic Data Interchange (EDI) to meet the CBSA's clearance requirements. If you are a carrier that uses EDI to meet the CBSA's clearance requirements, please refer to Appendix C: Bar code specifications for EDI carriers .\nCustoms Self-Assessment (CSA) clearance\nThe Customs Self-Assessment (CSA) clearance process is available to CSA-approved importers, CSA-approved carriers and drivers registered with the Commercial Driver Registration Program (CDRP) or the Free and Secure Trade (FAST) Commercial Driver Program.\nMandatory data elements for CSA clearance\nIn order to clear CSA eligible goods using the CSA clearance process, the approved CSA carrier must provide the following three mandatory bar code data elements when the goods arrive:\n- CSA-approved carrier's carrier code\n- CSA-approved importer's business number\n- The registered driver's CDRP or FAST photo-identification card provided by the CBSA\nIn addition to the three mandatory data elements outlined above, if a CSA-approved carrier has sub-contracted the transportation of CSA eligible goods to another CSA-approved carrier, the carrier code, in the bar code format of the secondary carrier, must also be provided when the goods arrive.\nOptional data elements for CSA clearance\nIn addition to the mandatory data elements for CSA clearance, the following bar code data elements may be provided when the goods arrive:\n- CSA service option number\n- Transportation document number\nMandatory data element definitions and use\nCSA-approved carrier's carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. This is a mandatory data element for CSA clearance. (N.B. If a carrier chooses to use the optional Transport document number (TDN), a separate carrier code bar code is not needed because the TDN includes the CSA-approved carrier's carrier code.)\n9999\nCSA-approved importer's business number: This is a 15-character number issued by the Canada Revenue Agency to an importer. The 15-character number comprises nine numeric characters, the letters RM, and four numeric characters. There are no spaces between the characters (for example, 123456789RM0001). This number is used to identify a specific importer as a CSA-approved participant. This is a mandatory data element for CSA clearance. (N.B. Carriers should contact their CSA-approved importer clients or the logistics company working on behalf of the importer to obtain importer bar codes or obtain the importer's business number so that the carrier can produce the bar codes.)\n123006789RM0001\nSecondary carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. This is a mandatory data element when primary CSA-approved carriers hire another CSA-approved carrier to transport CSA-eligible goods on their behalf using a letter of authority.\n9988\nOptional data element definitions and use\nCSA service option: This is the five-digit code used by the CBSA to identify the service option being used to clear shipments. With most service options (for example, PARS), the border services officer keys in the service option code upon the arrival of goods. This will continue with the CSA clearance process. However, if a carrier chooses to prepare and present the service option in bar code format for CSA clearance, it may facilitate the clearance of goods. This is an optional data element.\nFor non-EDI carriers using CSA clearance in the highway mode, the CSA service option number is 00497.\n00497\nTransport document number: This is a unique reference number generated by CSA-approved carriers who want to track CSA shipments by distinctly numbering the shipments. This is an option, which is necessary to receive release notification system (RNS) messages for individual shipments. The total number of characters that can be included in the transportation document number is 25 and the first four characters must be the four-character carrier code. No transportation document number can be duplicated for a three-year period. The transportation document number is an optional data element. (N.B. If a CSA-approved carrier chooses to prepare and present a transport document number, a separate carrier code bar code is not required.) 99991234567890 Presentation of the bar code data elements It is the approved CSA carriers' responsibility to present the mandatory bar codes to the CBSA in a valid format when reporting the shipment. The CBSA strongly recommends that carriers produce and use a lead sheet, or control document to present the bar code data elements. Using this lead sheet will make it easier for border services officers to scan the bar code data elements and facilitate the clearance of goods. There is no size specification for the lead sheet. However, the mandatory bar codes being presented must include headings or titles as in the attached samples, and the size specifications of the bar code itself must be followed. The border services officer does not retain the lead sheet. In most cases, it is scanned and returned to the driver. This lead sheet may be laminated. It is recommended that a lead sheet, which is intended for re-use and multiple crossings, be laminated to increase its durability and readability. The optimum presentation format is a lead sheet of document, which contains, in the order described, all the mandatory bar codes, either printed or on labels. If it is not possible for a carrier to use a lead sheet, the data elements may be presented on a shipping document or as a combination of labels in the order described below. Any other method of presenting the bar code data elements must be approved by the CBSA officer before using the CSA clearance process. Regardless of the method used to provide the bar code data elements, the mandatory data elements must be presented, in the following order: CSA-approved carrier's carrier code CSA-approved importer's business number If applicable, the CSA-approved secondary carrier's carrier code If a carrier chooses to provide any or all of the optional data elements, in addition to the mandatory data elements, the information must be presented in the following order: CSA service option number CSA-approved carrier's carrier code (N.B. This is not required if a transport document number is provided, as the transportation document number includes the mandatory CSA approved carrier's carrier code) or transport document number CSA-approved importer's business number If applicable, the CSA-approved secondary carrier's carrier code Please refer to the following examples. Recommended lead sheet: Example 1 CSA lead sheet 00497 CSA service option 9999 CSA-approved carrier's carrier code — include company name 123006789RM0001 CSA-approved Importer's Business Number — include company name 9988 CSA-approved (Secondary) carrier's carrier code — include company name Example 1 outlines all the mandatory and optional bar codes available on a CSA lead sheet except the approved driver registration number, in the correct order, with an example of acceptable headings and descriptions provided next to each bar code, that is: Bar code: 00497; CSA service option Bar code: 9999; CSA-approved carrier's carrier code – include name Bar code: 123006789RM0001; CSA-approved Importer's Business Number – include company name Bar code: 9988; CSA-approved (secondary) carrier's carrier code - include company name These headings or descriptions may appear above or below the bar code, providing that they do not interfere with the bar code spacing specifications, or the human readable format. The driver registration number is printed on the approved driver's CDRP or FAST membership card. Recommended lead sheet: Example 2 CSA lead sheet Approved carrier code — company name 9999 Approved importer number — company name Inc. 123006789RM0001 Example 2 is an abbreviated CSA lead sheet, containing only two of the mandatory data elements, and the acceptable headings for the document and bar codes, that is: Bar code 9999; Approved carrier code – company name Bar code 123006789RM0001; Approved importer number – company name Inc. The third mandatory data element, the driver registration number, is printed on the approved driver's CSA or FAST membership card. Testing of bar codes Sample bar codes must be tested and approved by the CBSA to ensure they meet CBSA readability standards before using the CSA clearance process. It is the responsibility of all CSA participants to submit sample bar codes for each of the data elements, using the proposed method of presentation, whenever possible (for example, lead sheet, laminated lead sheet, shipping document, labels) to the CBSA for testing and approval. Reprints of bar codes previously tested and approved by the CBSA do not need to be resubmitted for approval, unless the process or materials used to produce the bar codes have changed significantly. To obtain CBSA approval, please forward original bar code document samples or bar code labels to your CBSA officer. Bar code instructions Bar code symbologies Either of the following bar code symbologies may be selected: Standard Code 3 of 9, as defined in the AIM (Automatic Identification Manufactures Inc.) document USS-39 (USD-3). Use of the optional Code 3 of 9 modulo 43 checksum is not acceptable. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide to narrow bar width ratio, subject to meeting the requirements outlined in Part 2. Code 128 is defined in AIM document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128. Note: For transport document numbers longer than 18 characters, it may not be possible to use Code 3 of 9. The maximum length of 4.5\"/11.43 cm will be strictly enforced. Width of narrow bar The minimum width of a narrow bar must be 0.023 cm (0.009 inches). The maximum width of a narrow bar is dependent on the bar code symbology selected, as follows: Code 3 of 9 (2:1 ratio) = 0.04 cm (0.016 inches) Code 3 of 9 (3:1 ratio) = 0.03 cm (0.012 inches) Code 128 = 0.04 cm (0.016 inches) Code 128 (double density) = 0.06 cm (0.024 inches) Width of wide bar For Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications required. For Code 128, there are four different bar widths. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as specified above in Width of Narrow Bar. Length of quiet zones Both the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width, or 0.3 cm (0.125 inches), whichever is greater. Longer quiet zones will increase the readability of the code. Bar code symbol height The bar code symbol must be between 0.95 cm (0.375 inches) and 1.60 cm (0.625 inches) in height. Bar code symbol length The bar code symbol, including the leading and trailing quiet zones, as well as the human readability component, must totally reside within an area no greater than 12.7 cm (5 inches) long by 3.8 cm (1.5 inches) high. Human readable format Human readable print numbers must always be below the bar code. The height of the human readable print must be at least 0.25 cm (0.0984 inches). The human readable number must begin on the left side of the bar code directly below the point where the bar code starts. The spacing between the bar code and the human readable format and any subsequent lines must be at least 0.08 cm (0.03 inches). The related carrier, importer and secondary carrier names must be printed for all bar codes being tested. The printing must meet the requirements of the quiet zones and not interfere with the human readable number or code. Print contrast ratio The print contrast ratio (PCR) is the ratio of the difference of reflectivity between the bars and spaces, as follows: PCR = Reflectance of Spaces - Reflectance of Bars Reflectance of Spaces Where reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent. Readability The average first read rate for bar code symbols produced must be 95 percent (that is, only five in 100 will require more than one scan). All bar codes produced through carbons must meet the same readability rate as the original. Lifetime The bar code symbol must be readable for a minimum of eight months with a 95 percent first-read rate. Print type The bar code symbol may be printed with either carbon or non-carbon ink. Label size If labels are used, the label must be a self-adhesive, permanent label and must be smudge-proof.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix C: Bar code specifications for EDI highway carriers",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The following instructions and guidelines are for highway carriers who transmit electronically to meet the CBSA's clearance requirements. CSA Carriers utilizing Service Options 00976 and 00984 of the eManifest Message Maps should contact the TCCU to obtain additional information regarding Bar Code specifications. If you are a carrier that does not transmit electronically to meet the CBSA's clearance requirements, please refer to Appendix B: Bar code specifications for non-EDI highway carriers .\nCustoms Self-Assessment (CSA) clearance\nThe Customs Self-Assessment (CSA) clearance process is available to CSA-approved importers, CSA-approved carriers and drivers registered with the Commercial Driver Registration Program (CDRP) or the Free and Secure Trade (FAST) Commercial Driver Program.\nMandatory data elements for electronic transmission and clearance\nIn order to report EDI cargo, the following two mandatory bar code data elements must be provided on a lead sheet when the goods arrive:\n- Service option\n- Conveyance number\nShould there be CSA cargo on board, the registered driver's photo-identification electronic device (CDRP or FAST card), provided by the CBSA, must also be presented at the time of report.\nIn addition to the two mandatory data elements outlined above, if an EDI carrier has sub-contracted the transportation, the other carrier must be a CSA-approved carrier and must present his or her carrier code in bar code format as the secondary carrier.\nOptional data elements for electronic transmission and clearance\nIn addition to the mandatory data elements for EDI clearance, the following bar code data elements may be provided upon arrival of the goods:\nEDI highway service option: This is the five-digit code used by the CBSA to identify the service option being used to report shipments.\n00547\nConveyance report number: This is a unique reference-tracking number, which links either one (1) shipment (full truckload), or all the multiple shipments (less than truckload - LTL), on board one or multiple trailers per entry to Canada. It must begin with the four-digit carrier code of the primary CSA EDI-approved carrier. This number cannot be longer than 25 characters and cannot be duplicated for a three-year period. The CBSA will capture the conveyance number at the border. This number will be linked to all the shipments on board that conveyance in the CBSA's system.\n99995678910111213\nSecondary carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. The CSA secondary carriers may already have a method for their drivers to report their carrier code. This is a mandatory data element when primary CSA-approved carriers hire another CSA-approved carrier to transport any type of cargo reported by EDI on their behalf using a letter of authority.\n9988\nPresentation of the bar code data elements\nA lead sheet must be used by the EDI carrier to present the bar code data elements. Border services officers will scan the bar codes at the first point of arrival to Canada.\nThe mandatory data elements must be presented, in the following order:\n- EDI highway service option number\n- Approved conveyance number\n- If applicable, the registered driver identification\n- If applicable, the CSA-approved secondary carrier's carrier code\nIf a carrier chooses to provide any or all of the optional data elements, in addition to the mandatory data elements, the information must be presented in the following order:\nOwner-operator's carrier code (must be last bar code presented on the lead sheet)\nRecommended EDI lead sheet\nA flag , such as a separate color sheet for the driver as a reminder to have the CDRP or FAST card ready for presentation when reporting to the CBSA is also recommended.\nEDI lead sheet EDI highway service option 00547 CBSA-approved conveyance number 99995678910111213 Carrier name If applicable: 9988 or 7999 Carrier name CSA-approved (secondary) carrier's or Carrier code\nYour assigned CBSA officer must review and authorize the format of the EDI lead sheet and consist lists before they are used.\nCarrier outages\nDuring carrier outages, some of the cargos or conveyances may not have been sent to the CBSA.\nThe carrier will have the option of either presenting a consist sheet or individual paper cargo control documents. Bar codes representing the cargoes must be the same as those that may have been transmitted to the CBSA and must clearly indicate \" Carrier outage \" at the top of the paper manifest.\nCSA, PARS and RMD releases are to appear in order, as shown below, or a separate \"consist sheet\" for CSA shipments may be used. Planned \"in-bond\" cargo is presented on A8A manifests.\nRecommended consist sheet (Multiple pages are to be presented when required)\nA flag , such as a separate color sheet for the driver as a reminder to bring the CDRP or FAST card when reporting to the CBSA is also recommended.\nEDI–LTL carrier outage Consist sheet Carrier name: Date: Conveyance number: if applicable, bar code format provided on lead sheet Bar codes CBSA Service option 9999123456789221 PARS 9999123456789222 PARS 9999123456789224 PARS 9999123456789225 PARS OGD 9999123456789226 123006789RM0001 CSA\nEDI–LTL carrier outage Consist sheet Carrier name: Date: Conveyance number: if applicable, bar code format provided on lead sheet Carrier bar codes Importer bar codes Service option 99991777588877278 123456789RM0001 CSA 9999177758889225 123001119RM000 CSA 99991777588879995 123456789RM0001 CSA\nTesting of bar codes\nSample bar codes must be tested and approved by the CBSA to ensure they meet CBSA readability standards before using the EDI reporting process.\nIt is the responsibility of all EDI participants to submit sample bar codes for each of the data elements using the proposed method of presentation (for example, lead sheet, shipping document, labels) to the CBSA for testing and approval.\n- 99991777588877278\n- 9999177758889225\n- 9999177758889995\n- 123006789RM0001\nReprints of bar codes previously tested and approved by the CBSA do not need to be resubmitted for approval, unless the process or materials used to produce the bar codes have changed.\nFor testing of bar codes, send a sample to the Technical Commercial Client Unit at:\nTechnical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th Floor, Tower B Ottawa ON K1A 0L8\nFor more information:\nE-mail: tccu-ustcc@cbsa-asfc.gc.ca\nTelephone:\n1-888-957-7224, Option 1 for EDI transactions / Option 2 for Technical Portal Assistance (calls within Canada and the United States)\n613-946-0762 (overseas callers)\nTo obtain CBSA approval, please forward original bar code document samples or bar code labels to your CBSA officer.\nBar code instructions\nBar code symbologies\nEither of the following bar code symbologies may be selected:\nStandard Code 3 of 9 , as defined in the AIM (Automatic Identification Manufactures Inc.) document USS-39 (USD-3). Use of the optional Code 3 of 9 modulo 43 checksum is not acceptable. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide to narrow bar width ratio, subject to meeting the requirements outlined in Part 2.\nCode 128 is defined in AIM document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128.\nNote: For transport document numbers longer than 18 characters, it may not be possible to use Code 3 of 9. The maximum length of 4.5\"/11.43 cm will be strictly enforced.\nWidth of narrow bar\nThe minimum width of a narrow bar must be 0.023 cm (0.009 inches).\nThe maximum width of a narrow bar depends on the bar code symbology selected, as follows:\n- Code 3 of 9 (2:1 ratio) = 0.04 cm (0.016 inches)\n- Code 3 of 9 (3:1 ratio) = 0.03 cm (0.012 inches)\n- Code 128 = 0.04 cm (0.016 inches)\n- Code 128 (double density) = 0.06 cm (0.024 inches)\nWidth of wide bar\nFor Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications required.\nFor Code 128, there are four different bar widths. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as specified above in Width of narrow bar .\nLength of quiet zones\nBoth the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.3 cm (0.125 inches), whichever is greater. Longer quiet zones will increase the readability of the code.\nBar code symbol height\nThe bar code symbol must be between 0.95 cm (0.375 inches) and 1.60 cm (0.625 inches) in height.\nBar code symbol length\nThe bar code symbol, including the leading and trailing quiet zones, as well as the human readability component, must totally reside within an area no greater than 12.7 cm (5 inches) long by 3.8 cm (1.5 inches) high.\nHuman readable format\nHuman readable print numbers must always be below the bar code.\nThe height of the human readable print must be at least 0.25 cm (0.0984 inches).\nThe human readable number must begin on the left side of the bar code directly below the point where the bar code starts.\nThe spacing between the bar code and the human readable format and any subsequent lines must be at least 0.08 cm (0.03 inches).\nCarriers must print their carrier name. EDI-approved participants may also print the acronym \"EDI\" or \"EDI-LTL\". The printing must meet the requirements of the quiet zones and not interfere with the human readable number or code.\nThe bar code symbol should read only the digits found in the human readable number and should not read the dash or space.\nPrint contrast ratio\nThe print contrast ratio (PCR) is the difference of reflectivity between the bars and spaces, as follows:\nPCR = Reflectance of Spaces - Reflectance of Bars Reflectance of Spaces\nWhere reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.\nReadability\nThe average first-read rate for bar code symbols produced must be 95 percent (that is, only five in 100 will require more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.\nLifetime\nThe bar code symbol must be readable for a minimum of eight months with a 95 percent first-read rate.\nPrint type\nThe bar code symbol may be printed with either carbon or non-carbon ink.\nLabels\nIf labels are used, the label must be a self-adhesive, permanent label and must be smudge-proof.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix D: Changes to the Part 2 application information",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Type of change Time frame for notification Change in a current business flow 30 days before Change in carrier code 30 days before Change in audit trails 30 days before Change in service providers 30 days before Change in types of service provided 30 days before Change of address 30 days before Change of contact name, telephone, etc. 30 days before Changes in BN or RM 30 days before New business flows 30 days before Withdrawal from CSA program 30 days before Bankruptcy or receivership as soon as change is public Change of name as soon as change is public Change of ownership as soon as change is public Corporate re-organization as soon as change is public Mergers and acquisitions as soon as change is public New division as soon as change is public Sale of facilities, divisions or part of the business as soon as change is public Trade chain partners, non-EDI clients monthly or quarterly, as agreed upon with CBSA officer Trade chain partners, EDI clients before use of owner operator or terminal/warehouse Errors, systems, problems, non-compliance etc. upon discovery",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix E: Link between the cargo report and the highway conveyance report",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Table 1: Highway conveyance report Individual cargo reports (Highway conveyance report) Summarized on conveyance report with the conveyance report number 00984 00976 CCN/TDN CCN/TDN CCN/TDN Conveyance report",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-11",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix F: 40-day report",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Reporting carrier name:\n- Contact name: (of who is providing the report)\n- Phone number: (of who is providing the report)\n- Date of report:\nTable 2: 40 day report Originating date Importer name or business number Cargo control number Unit number Location of goods Shipper/consignee Date goods entered Canada To complete Not required if CSA Trailer or container number in which cargo entered Canada City/Prov/Yard where goods are located To complete",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-12",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "Appendix G: Letter of authorization",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency ( CBSA ) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-2-1-13",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-2-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Canada Border Services Agency Act\n- Customs Act\n- Presentation of Persons (2003) Regulations\n- Privacy Act\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-5: International Commercial Transportation\n- Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum D4-1-4: Customs Sufferance Warehouses\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-1-1: Partners in Protection Program\n- Memorandum D23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memorandum\nD23-2-1 dated January 31, 2025\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-2-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-1",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Plain language summary",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Target audience: Importers of commercial goods\nKey content: How to apply to and participate in the Canada Border Services Agency's Customs Self-Assessment Program\nKey words: CARM, accounting, commercial goods, importer, payment, program, revenue\nOn this page Updates made to this D-memo Definitions and acronyms Guidelines Section 1: CSA authorization Section 2: Withdrawal, suspension, cancellation and appeals Section 3: CSA clearance Section 4: Accounting Section 5: Revenue reporting Section 6: General process, corrections and adjustments Section 7: Compliance Appendix A: Load specifications for vendors and consignees Appendix B: transition Appendix C: CSA accounting options Appendix D: Letter of authorization References Contact us Related links",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-2",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "On this page",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "- Updates made to this D-memo\n- Definitions and acronyms\n- Guidelines Section 1: CSA authorization Section 2: Withdrawal, suspension, cancellation and appeals Section 3: CSA clearance Section 4: Accounting Section 5: Revenue reporting Section 6: General process, corrections and adjustments Section 7: Compliance\n- Appendix A: Load specifications for vendors and consignees\n- Appendix B: transition\n- Appendix C: CSA accounting options\n- Appendix D: Letter of authorization\n- References\n- Contact us\n- Related links",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-3",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Updates made to this D-memo",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The definition section has been reviewed and updated. Updates to the application section have been included to clarify the process. Updates have been made to the suspension, cancellation, appeals and reapplications sections to ensure consistency across all Trusted Trader D-memos . The summary drawback section has been removed with the updates made to CARM.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-4",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Definitions and acronyms",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Account Security The pre-authorized amount of money or bond posted in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations to secure the duties and taxes debt on imported goods. Account Security Number The account security number ( ASEC ) is a 5-digit number assigned by the CBSA to an importer or licensed customs broker who has posted security with the CBSA number. Accounting Trigger A process initiated from within the CSA importer's business systems that notifies them that there are imported goods for which customs accounting is required. The accounting trigger replaces the notification process that occurs when goods are released by the CBSA. ACROSS Accelerated Commercial Release Operations Support System Act Customs Act Authorized Officer A person holding legal signing authority for the company that is applying for authorization under the CSA program. AIGPDR Accounting for Importer Goods and Payment of Duties Regulations Administrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the Canada Border Services Agency's (CBSA) trade and border legislation. The purpose of AMPS is to provide the CBSA with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Authorized to Deliver The status of a CSA shipment that allows the carrier to deliver the goods directly to the place of business of the importer, owner, or consignee where the importer and carrier are authorized. In highway mode, the driver is registered under Commercial Driver Registration Program ( CDRP ) or FAST . The carrier is liable for duties until the importer, owner or consignee receives the goods. Billing cycle Information regarding the timelines for billing, accounting, and payments for clients and transactions with deferred payment privileges (that is, Release Prior to Payment ( RPP )). Border Services Officer ( BSO ) Formerly, Customs Officers, Immigration Officers, and Food Inspection Officers, BSO is the new term used to designate any and all of these CBSA officers. Business Day Any day during which the customs office is open and accepts delivery or removal of commercial goods. Business Number ( BN 9) A 9-digit numerical Canada Revenue Agency ( CRA ) business registration number used to uniquely identify legal entity information of a business. A BN9 is received when they are incorporated federally, registered or incorporated provincially, or enrolled in federal or provincial programs (for example, GST, HST, or EHT). Business Number ( BN 15) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency to identify a business, made up of the 9-digit business number appended and delineated by a RM followed by a 6-digit alpha-numerical number used to uniquely identify the business's import/export accounts (for example, 123456789RM0001). Formerly used to identify only importers and exporters, the CARM Solution has broadened the use of the RM to be for all CBSA programs. Commercial Accounting Declaration (CAD) Serves as the digital document to account for imported goods into Canada , replacing Canada Customs Coding Form (B3) and Canada Customs – Adjustment Request (B2). Commercial Accounting Declaration for Trusted Traders (TT-Type CAD) This type has been specifically designed for CSA Importers, and is the primary CAD type to be used by CSA importers. CARM Client Portal ( CCP ) Portal that will serve as the primary hub for accounting and revenue management with the CBSA. Online platform that allows TT member to view and transact on their account online. Carrier Code A unique 4-digit identifier issued by the CBSA to identify a specific carrier. Carrier/Transporter A person who, in accordance with the Transportation of Goods Regulation , is authorized to transport goods or to cause goods to be transported. Cargo Control Number ( CCN ) A number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first four characters are the CBSA approved carrier code. Clearance A function performed by the CBSA that provides authorization to move inward or outward from the CBSA's control. Under the CSA program, the clearance process occurs at the first point of arrival and provides the carrier with authorization to deliver the shipment. It is different from the release of the goods that occurs when the goods are delivered. Commercial Driver Registration Program ( CDRP ) A voluntary CBSA program to register commercial truck drivers and allow them to participate in the CSA program. Drivers that meet the qualifications of the program become registered drivers and receive a photo identification card. Commercial Goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. Control Port A valid CBSA port number selected by the CSA importer for CSA processing. CSA Customs Self-Assessment CSA Clearance Goods that are eligible to enter Canada under a CSA service option, which are imported by an authorized importer and transported into Canada using an authorized carrier. In the case of commercial highway conveyances, the driver is to be registered under the CDRP or FAST . CSA Carrier A carrier that holds a CSA authorization. CSA-Eligible Goods Eligible goods mean commercial goods that have been shipped directly from the United States or Mexico, where those goods do not require, under any Act of Parliament or of the legislature of a province, a permit, license or other similar document to be presented to the CBSA at the time of report. CSA Importer An importer that holds a CSA authorization. CSA Release The date on which goods of the authorized importer are physically received on site, at the place of business of the importer, owner or consignee, regardless of when the goods are actually received into inventory. CUSMA Canada United States Mexico Free Trade Agreement Customs broker summary statement ( CBSS ) Contains all the same information as an SOA but tailored to customs brokers and shows all transactions filed by them during the relevant billing period. CBSSs are delivered on the 25th day of each month via EDI (where applicable) and the CCP . Date of Decision For automated self-adjustments, the decision date is the date on which CARM accepts the transmission of an error-free CAD-subsequent versions that would replace the original CAD declaration. Date of Release The date the goods are received at the place of business of the CSA importer, owner or consignee, regardless of when the goods are actually received into inventory; or the date goods were released by the CBSA. Daily Notice ( DN ) A report for brokers and importers using release prior to payment privilege to import goods into Canada. This report contains accounting transactions for debits, credits and payments per importer. The DN is a reflection of all transactions posted on a specific date. DNs are delivered daily and only via EDI. For non-EDI trade chain partners ( TCP s), all information found on the DN can also be accessed in real time via the transaction history on the CCP . Division A branch of a company that is not separately incorporated. Electronic Commerce Client Requirements Document ( ECCRD ) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange (EDI) EDI is the method to electronically transmit import or export data and accounting documents to the CBSA. Free and Secure Trade ( FAST ) A commercial clearance initiative designed to ensure safety and security while expediting legitimate trade across the Canada-U.S. border. Financial Institution A financial institution can be; a bank; a credit union; a corporation authorized by an act of Parliament or of the legislature of a province to carry on the business of offering its services as a trustee to the public; or a corporation authorized by an act of Parliament or of the legislature of a province to accept deposits from the public and that carries on the business of lending money on the security of real property or of investing in mortgages or hypothecs on real property. Foreign-trade zones ( FTZ ) Secure areas under U.S. Customs and Border Protection (CBP) supervision that are generally considered outside CBP territory upon activation. Foreign-trade zone sites are subject to the laws and regulations of the United States as well as those of the states and communities in which they are located. The usual formal CBP entry procedures and payments of duties are not required on the foreign merchandise unless and until it enters CBP territory for domestic consumption, at which point the importer generally has the choice of paying duties at the rate of either the original foreign materials or the finished product. Domestic goods moved into the zone for export may be considered exported upon admission to the zone for purposes of excise tax rebates and drawback. GST Goods and Services Tax Harmonized System ( HS ) The Harmonized Commodity Description and coding system of tariff classification for imported goods. HVS High Value Shipment. Commercial goods with a value for duty exceeding CAD$3,300. In-bond movement The inland movement of goods that have not yet obtained Customs release. Only a carrier who has posted security with the CBSA may use the in-bond process. LTL Less than Truckload Low value shipment ( LVS ) Commercial goods with a value for duty of CAD$3,300 or less OGD Other Government Department Owner-operator A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier. Person Includes a partnership, an unincorporated association, a corporation, a cooperative society or a cooperative organization, the successors of a partnership, of an association, of a corporation, of a society or of an organization and the heirs, executors, liquidators of the succession, administrators or other legal representatives of a person. Post-incident analysis ( PIA ) The activities undertaken with a member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Release on Minimum Documentation ( RMD ) Allows importers to obtain release of goods by presenting interim documentation. Service option ( SO ) A numeric identification used in ACROSS to identify a specific clearance program. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Special Import Measures Act ( SIMA ) Governs the assessment of anti-dumping and countervailing duties on imported goods. Statement of account ( SOA ) Summarizes transactions for the billing period, including payments made, interest owing, credits on account, and disbursements issued. SOA s provide a summarized view, are delivered on the 25th day of each month, and are available on the CCP or via EDI. Sweep A process within the importer’s business systems that will identify unmatched orders/receipts/ invoices to ensure that all goods are accounted for and duty paid in accordance with the Customs Act. Technical Commercial Client Unit ( TCCU ) Unit of the CBSA that provides technical advice and testing to external commercial clients. Trade Chain Partner (TCP) An enterprise that is directly involved in the importation or cross-border movement of goods imported or transported by a CSA importer. TCP names are captured in ACROSS as part of an ongoing risk process and to verify legitimacy of a shipment. TCPs of the importer include United States and Mexico vendors and consignees in Canada that receive direct shipments. Tariff Rate Quota ( TRQ ) A specified quantity that determines the applicable tariff rates of certain goods imported into Canada. Goods classified under a “within access commitment item” are subject to reduced duty rates. United States Goods Goods that are imported from the United States, including US Foreign-Trade Zones ( FTZ ), not having been trans-shipped through the United States from a third country. United States goods may include goods originating in the United States, or goods that have legally entered the commerce of the United States.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-5",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Guidelines",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "1. The Customs Self-Assessment (CSA) is a Canada Border Services Agency (CBSA) program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess and account for imported goods to the CBSA and pay duties and taxes. The CSA program is founded on the pre-approval and authorization of the driver, carrier and importer.\n2. To use Free and Secure Trade ( FAST ) lanes into Canada, carriers and importers must be authorized under the Partners in Protection ( PIP ) program or under both the CSA and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or the Commercial Driver Registration Program ( CDRP ).\n3. The purpose of this memorandum is to provide information and guidelines about CSA accounting. Information about CSA clearance processes is provided in Memorandum D23-2-1: Customs Self-Assessment Program for Carriers .\nGet more information about CBSA's Trusted Trader programs:\n- Free and Secure Trade (FAST)\n- Commercial Driver Registration Program (CDRP)\n- Partners in Protection (PIP)\n4. All legislative references to sections, subsections and paragraphs in this memorandum are from the Customs Act (the Act), unless otherwise stated.\n5. The CSA program is comprised of two components: Accounting, Revenue Reporting, Payment and Adjustment: Importers authorized under the CSA program to use the CSA accounting and payment processes for all commercial goods imported, regardless of the clearance process used to report the goods to the CBSA. Clearance (Transportation and Reporting of Goods): CSA clearance is an optional reporting process available only to members of CSA. To use CSA clearance, the following conditions must be present: the goods must be eligible goods as defined under section 2 of the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR) the importer of those goods is an authorized CSA importer the carrier that transports those goods is an authorized CSA carrier when reporting the goods, the operator of the conveyance provides in bar code format the CSA carrier's carrier code as assigned by the Agency and the CSA importer's business number in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations, either the CDRP or FAST programs 6. The fundamental features of the CSA program include: The risk assessment and authorization of the importer, carrier, and highway driver. The reduction of the number of data elements required to effect clearance of CSA-eligible goods, including the opportunity to consolidate some Commercial Accounting Declaration (CAD) data. The CSA clearance is used to request the \"authority to deliver\" eligible goods directly to the importer, owner or consignee prior to release. The date of release is the date on which the imported goods are received at the place of business of the importer, owner or consignee. The requirement for accounting to the CBSA (the \"accounting trigger\") is identified by the importer through business books and records. Clearance records for goods imported by a CSA importer are not inventoried in the CBSA's systems for acquittal. The extension of the time frame for accounting to the CBSA is increased from five days and timeframe varies according to which CSA accounting option chosen. The replacement of individual drawback claims with a Summary of Drawback Activity (SDA). The assignment of a CBSA officer to the CSA importer. General process requirements 7. The points below are provided as a general overview of the CSA process requirements for a CSA importer: For border processing Identify which goods are eligible for CSA clearance and communicate this to the vendor, shipper or carrier so that they are reported to the CBSA under the correct service option. The importer's BN15 (the 15-digit business number including the RM account) in bar-coded format is required by the CBSA when goods are reported under a CSA service option. Ensure the Trade Chain Partner (TCP) lists of United States (US) and Mexico vendors and Canadian direct delivery consignees are submitted or transmitted to the CBSA by the importer or service provider, and updated as required. For accounting, adjustment and payment Importers require a process to identify the date of release for goods delivered to their own place of business or the place of business of the owner or consignee. CSA importers must have a process in place to ensure that imported goods are accounted to the CBSA (that is, a business systems trigger for CBSA accounting). The extended accounting time frames of the CSA accounting options are offered to provide the importer with the opportunity to identify imported goods and submit accounting by the due date. Accounting to the CBSA remains similar to non-CSA processing, and CAD trade information is transmitted to the CBSA by importers or their agents through XML message format via Electronic Data Interchange (EDI) for declaration submission and adjustment, which will leverage a message queue for transmission for both the original submission of a CAD and subsequent changes to the original CAD. Supporting documentation is not required unless requested by a CBSA officer. The Statement of Account (SOA) summarizes transactions for the billing period, including payments made, interest owing, credits on account, and disbursements issued. SOAs provide a summarized view, are delivered on the 25th day of each month, and are available on the CARM Client Portal (CCP) or via EDI. The daily notice (DN) is a reflection of all transactions posted on a specific date. DNs are delivered daily and only via EDI. For non-EDI TCPs, all information found on the DN can also be accessed in real time via the transaction history on the CCP. Corrections to the information on a CAD can be made by CSA importers, without CBSA intervention, from initial submission of the CAD until 11:59:59PM EST/EDT on payment due date. Corrections are transmitted electronically via EDI, or Web Service (API) or submitted via the CCP. This process provides CSA importers the ability to submit interest-free corrections to the information on a CAD before the payment due date. Self-adjustments to CAD are transmitted electronically via EDI or API, or submitted via the CCP. This process provides CSA importers and the CBSA the ability to request a change to information on a CAD after the payment due date for specified reasons (for example, respond to a CBSA compliance verification, self-identification of a reason to believe that a declaration was incorrect). Privacy statement 8. The information collected under the CSA program application and supporting documents is done in accordance with the authority of section 32 of the Customs Act for the purposes of administering or enforcing the CSA Program. The information will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes and program evaluation. Disclosure of the information collected under the CSA program application and supporting documents is governed by section 107 of the Customs Act . 9. In addition to the information outlined in the CSA program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA. 10. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the CSA program detailed in CBSA Information about programs and information holdings . Section 1: CSA authorization Eligibility criteria 11. To participate in the CSA program, the importer must meet the following basic eligibility criteria: if the importer is an individual, the importer ordinarily resides in Canada or the United States (US) or, if the importer is a partnership, the importer has at least one partner who is an individual who ordinarily resides in Canada or the US if the importer is a corporation, the importer has its head office in Canada or the US or operates a branch office in Canada or the US the importer has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act : c.1) the importer does not have a criminal record c.2) the importer is not a debtor as defined in section 97.21 of the Act the importer is solvent the importer has imported commercial goods into Canada at least once prior to the 90 days before the day on which the application was received the importer gives security in accordance with section 11 of the AIGPDR the importer's books, records and business processes have the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations the importer is able to electronically transmit to the Agency, in accordance with the technical requirements, specifications and procedures for EDI that are set out in the ECCRD , the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information 12. The Canadian or American business entity maintains separate books and records in relation to the Canadian or American business operations, and prepares separate financial statements; files Canadian income tax returns; maintains and controls bank accounts in Canada or the US; accounts for the imported goods and is responsible for paying the applicable duties and taxes. CARM Client Portal (CCP) registration 13. TCPs must register in the CCP and enroll in the importer program. Once complete, they can then continue their application to the CSA program. The following section outlines the steps involved in onboarding to the CCP, registering the business, and enrolling into the CSA Importer sub-program . 14. To onboard to the CCP, an applicant's Authorized Officer must complete the following processes: sign in to the portal using either: option A: Sign-in Partner (a financial institution with which you have set up online credentials) option B: GCKey (a unique Government of Canada credential you can create) register or multi factor authentication create your person profile complete the first time setup process by choosing either: option A: Register a business option B: Request access to an employer 15. Following portal onboarding, all TCPs start registration by following the core registration process. They will have the option to create a new CCP business account or to request access to an existing CCP process: TCP signs into the CCP TCP creates user profile TCP completes delegation of authority process TCP provides BN9, RM and/or program ID (if applicable) TCP completes CCP registration by completing 1 of 5 registration scenarios 16. Detailed instructions for process scenarios can be found in the \"CARM R2 Playbook: Section 03 Registration\". The descriptions and process steps for each scenario are explained in Registration Scenarios. At the end of each scenario, all TCPs will obtain, or gain access to, their BN9 and RM (and Program ID , if eligible) and will be enrolled in a CBSA program. 17. If the TCP is the first user for their business (that is, legal entity) to access the CCP , they must go through the Registration Scenarios process to create an account for their business. The first user is considered the Business Account Manager ( BAM ), which enables them to manage all business and program information associated with their business account, and perform business operations activities in the CCP . The BAM can delegate access to other users, such as to the business' employees and third parties (for example, trade consultants). 18. The next user(s) for the business (that is, legal entity) proceed(s) to the Delegation of Authority ( DOA ) process to request access to the registered business account on the CCP from the BAM and completes the rest of their registration via the DOA process. 19. TCPs can enrol in the CSA Program by completing the steps outlined below. Prerequisites TCP has a CCP user account TCP needs to obtain an RM as part of the registration process, or wishes to enrol in a new program TCP needs to enrol in a program which is facilitated on the CCP via web-form enrolment Web enrolment process Select enrolment option Complete program enrolment web form CBSA officer reviews enrolment web form and will generate and assign an RM and if required, a BN9 TCP to post financial security, if applicable CBSA officer to generate program ID, if applicable View program enrolment status 20. Through CARM's \"Enroll in Program process\", TCPs receive an RM identifying the CBSA program in which they are enrolled. The RM is a 6-digit number (for example, RM0001), which together with the BN9 makes up their BN15 . The BN15 identifies that a legal entity ( BN9 ) is enrolled in one or more CBSA programs ( RM s). TCPs cannot complete the CARM Registration process, nor obtain a BN9 , without enrolling in at least one CBSA Program and obtaining an RM identifier. CSA importer application 21. To enroll in the CSA Program, an application for a CSA authorization is made to the Minister which is comprised of two parts that must be completed by the importer accurately and completely. Part 1: Risk assessment The importer provides basic company information such as its business structure and operations. The CBSA will review this information to assess the risk level of the company. If Part 1 is approved, the importer can move on to Part 2. Part 2: Books, records and business systems The importer will be notified via the CCP on the status of their Part 1 application. After their Part 1 is approved, the importer can begin completing Part 2. In this step, the importer must show that their books, records and business systems have all the right internal controls, processes and audit trails in place. This part is then submitted to the CBSA for review. 22. Throughout the application process, the CBSA reserves the right to request information in addition to details provided by the importer in Parts 1 and 2 of the application. 23. The CBSA will refuse to issue a CSA authorization to any applicant, if it is found that the applicant provided false or misleading information in any part of its application and may assess a penalty of CAD$25,000 . 24. Should the business decide to hire a third party to complete the application, and/or to take part in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an authorized officer (refer to Definitions for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in Appendix D: Letter of Authorization . The business maintains full liability for all information provided to the CBSA by their representative. Part 1: CSA application 25. To enroll in the CSA Program and apply for a CSA authorization, the importer selects \"enroll in sub-program .\" This creates an enrollment case for the CBSA to review. The importer must then download and complete the CSA Trusted Trader Importer Clearance and Accounting Benefit Part 1 form. Once complete the importer must upload the Part 1 form directly to the CCP. If the Part 1 form is not uploaded and submitted within 30 calendar days of enrolling in the CSA sub-program , the CBSA will close the enrollment case. The importer can restart the sub-program enrollment process at any time. Note: The importer must first receive approval from the CBSA for Part 1 before submitting Part 2 . 26. Part 1 of the CSA importer application must be signed by an authorized officer of the business and certify that the information provided is true and complete. 27. During Part 1 of the application process, the importer should confirm that the business is correctly registered through the CCP under the Importer Program. To participate in the CSA sub-program, it is essential that the legal entity be registered under only one BN9, and divisions or branches of the legal entity involved in the importation of goods are identified with a unique import/export (RM) account identifier. CSA importers are exclusively identified in the CBSA's automated systems by their BN15. The CBSA systems will recognize an importer BN/RM as being CSA approved, thus validating the importer authorization for the purposes of the CSA clearance. Additional information about the BN can be found in departmental Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods . Risk assessment 28. An importer risk assessment focuses on conditions that might influence the illegitimate or unlawful entry of goods into Canada under the CSA program, or that could obstruct CBSA verification and audit activities. These conditions include but are not limited to the applicant's enforcement history with the CBSA; criminality; convictions of fraud; the past capability of the business to maintain proper books and records and, to provide accessibility of these records to the CBSA; and the settlement of outstanding debts. 29. The timeframe for completion of the CSA risk assessment may vary from case to case, according to a number of factors, such as the corporate structure of the entity and the number of regions in which the importer conducts business. Note: Applicants may contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca with any inquiries about the status of their application. Part 1: Approval 30. Importers who pass the Part 1 application are deemed to be low-risk and are invited to continue to Part 2 of the CSA application process via the CCP. Final approval for participation is obtained only when Part 2 of the application process is completed successfully and the Summary of Program Requirements is signed by the approved importer and accepted by the CBSA via their account in the CCP . Part 1: Denial 31. Importers whose Part 1 application is denied will be notified of the reason for the denial via the CCP . An importer whose Part 1 application has been denied may re-apply once they've met the requirements of the program via the CCP. Part 2: CSA application 32. Importers who have received an invitation to continue to Part 2 of the CSA application process must complete the CSA Trusted Trader Importer Clearance and Accounting Benefit Part 2 form. Once complete the importer must upload the Part 2 form directly to the CCP. Information concerning the completion of the Part 2 form may also be obtained by contacting the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca . 33. An authorized officer of the business must sign the form and certify that the information provided is true and complete. When completed, the signed application is submitted within the CCP. 34. The purpose of Part 2 is to ensure that the importer's business systems and records will provide for complete and accurate reporting of all goods imported into Canada. The importer must demonstrate the audit trails and internal control related to importation of goods from the initial order, from source documents to accounting documents. The audit trail includes, but is not limited to: importer source documents, such as purchase orders, invoices, proof of payment, etc. of imported goods the receipt of goods documents pertaining to payment of duties and taxes 35. The importer must demonstrate how the following CSA requirements will be met: the release date captured in the importer's systems the reconciliation of commercial records to trigger the accounting for imported goods the identification and accounting for goods that may fall outside the accounting trigger (for example, by using a systems sweep described below) differentiation of foreign and domestic goods the ability to identify and control importations with permit and/or release requirements from Other Government Departments (OGD's) the correction of original accounting information submission and maintenance of TCP lists electronic transmissions of adjustment to CAD and TCP updates In Part 2, the importer also identifies the CSA accounting option that the importer has selected and the account security number that is pledged. Get more information on account security . 36. The systems requirements to support CSA requirements do not have to be in place when Part 2 of the application is submitted, but must in place before the final authorization is granted. The details relating to the specific systems requirements and minimum audit trails are provided in Part 2 of the CSA application. 37. The evaluation of Part 2 of the application is performed by the CBSA officer who reviews the importer's application against the CSA requirements. While the CBSA officer exercises due diligence in reviewing Part 2, acceptance of the application does not signify certification of the importer's business systems, or exempt the importer from being subject to any penalty assessed by the CBSA. 38. The CBSA will visit the importer's premises to review information and systems descriptions provided in Part 2 of the application (for example, tour of the premises, systems walk-through, report generation, etc.). 39. The importer must, on an annual basis, inform the CBSA of any changes at least 30 days before they occur, test their processes, systems and review their Part 2 applications to ensure all systems and information is valid. 40. Before final CSA authorization of the importer, the CBSA reserves the right to request information, in addition to the details provided by the importer in Part 1 and Part 2 of the application. 41. Importers who misrepresent the facts or provide false information on the CSA application may be assessed a penalty, denied approval for, and/or removed from the CSA program. For additional information on CSA importer suspension, removal and cancellation, refer to Section 2: Withdrawal, suspension, cancellation and appeals . Multiple Part 2 applications 42. While only one Part 1 application form is to be submitted by the legal entity, the various business divisions that wish to participate separately under the CSA program must each submit a Part 2 application. Once the legal entity is assessed as a low-risk importer under Part 1, the individual divisions may become CSA participants based on their systems readiness or business needs. 43. By allowing more than one application under Part 2, business divisions of the legal entity can join the CSA in a graduated manner. Operationally, this means that some divisions may have separate CSA clearance, accounting, revenue summary, remittance and adjustments. Accordingly, the divisions that submit a separate Part 2 application to be a CSA-approved importer must be clearly defined by a separate 15-digit BN . 44. When several divisions submit a single Part 2 application (for example, divisions A, B and C), one 15-digit BN/RM must be selected and consistently used to identify that group of divisions. The remaining RM accounts must be cancelled. The one 15-digit BN/RM selected to identify the multiple divisions is used on all clearance, accounting, payment and adjustment documents or transmissions. This also means that concurrent links and audit trails for these divisions must exist in the business books and records. Electronic requirements 45. The authorized CSA importer is required to provide CAD and adjustments electronically from the importer's business systems, either directly or through a service provider. Where the importer's TCP list is greater than 25, changes to the list must also be transmitted electronically. For more information regarding TCPs, please refer to paragraphs 48 to 50 below. 46. To assist importers in understanding the electronic requirements of the CSA program, importers or service providers can obtain a copy of Chapter 17 of the CSA ECCRD by visiting the CBSA website. The ECCRD gives an overview of the EDI environment at the CBSA, provides message maps (in Appendix A of the ECCRD ), and the implementation methodology associated with the CSA program. The main purpose of the document is to assist CSA participants with their internal implementation. 47. The CBSA does not begin the testing phase of an importer's electronic transmissions until the importer's Part 2 submission is approved. Once the approval is provided, the CBSA officer will forward an EDI survey to the importer to initiate the testing process. The importer must complete the testing process with the CBSA before the final CSA authorization can be provided. Trade chain partners (TCP) lists 48. Importers who are authorized to participate in the CSA program are required to provide and electronically maintain lists of the following TCPs: locations in Canada that receive direct delivery of imported goods for which the CSA participant is the importer of record for goods imported from the US and Mexico, all vendors and shipping locations 49. The requirement to provide the TCP lists supports ongoing risk assessment. TCP lists submitted by the CSA importer are captured in ACROSS for CBSA officers to evaluate the legitimacy of shipments reported under the CSA program; therefore, importers must ensure that the TCP lists remain current. Both additions and deletions must be provided to CBSA. 50. The CBSA reserves the right to conduct a documentation review at the time of report and may request the shipment's delivery paperwork to compare the actual vendor and consignee with the importer's TCP list. Trade chain partner loads 51. During Part 2 of the application process, importers must submit an initial list of their TCPs, including the vendors in the US and Mexico and the consignees in Canada that receive direct-delivery of imported goods. The TCP list must be submitted electronically as per the specifications for the TCP load provided in Appendix A: Load specifications for vendors and consignees of this memorandum and in the ECCRD . The importer may submit a test file of the TCP list to the CBSA to ensure that the final product is readable. 52. Six weeks before the CSA start date, a complete TCP file must be submitted to the CSA office for loading to the CBSA system. Throughout their participation in the CSA program, the importer is required to ensure that the list is up-to-date by submitting both additions to and deletions from the list. Where there are more than 25 TCPs, the update must be transmitted electronically. The ability to add and delete records electronically from the TCP file is part of the importer's electronic testing. Failure to provide and maintain the list of vendors and consignees may result in an action plan. Part 2: Approval 53. The final approval for participation in the CSA program is obtained when the Technical Commercial Client Unit ( TCCU ) testing is successfully completed and all other requirements have been met. The importer will then be requested to sign the Summary of Program Requirements letter which is an agreement between the CBSA and the importer. This document summarizes the CSA requirements thereby confirming the importer's obligations. The CBSA will complete the letter and post it to the importer's account in the CCP for signature. Once signed, the importer can upload the document to their account in the CCP . Part 2: Denial 53. Wherever possible, the CBSA will work with the importer to assist in meeting the CSA requirements. However, where it is evident that these requirements cannot be met, a decision may be made to deny the application. Importers who are not approved under Part 2 of the application are notified of the decision and of the reasons for decision through the CCP . 54. An importer whose Part 2 application has been denied may request a review of the decision by submitting a request via the CCP. Transfer of CSA authorization 55. CSA membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the Agency. Any decision made is final and not subject to appeal. 56. CSA applicants or members that have/will undergo corporate amalgamation or acquisition, will need to contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the CSA program. Transition 57. When the CSA importer obtains its CSA authorization, there will be transitional issues to be considered. These issues are summarized in Appendix B: Transition . The CBSA officer can also provide additional information. Updating importer information 58. CSA importers are required to inform the CBSA of corporate changes that may impact upon their CSA authorization. Details regarding what changes are to be communicated to the CBSA and the timeframe within which they are to be communicated can be found in the AIGPDR. Section 2: Withdrawal, suspension, cancellation and appeals Withdrawal 59. Importers wishing to withdraw their application to or participation from the CSA program may do so at any time. To withdraw their application or participation from the CSA program, importers will do so through the CCP. The importer will be required to provide a justification to the CBSA as to why they are disenrolling from the program. The importer will then be notified through the CCP of the disenrollment from the CSA program. 60. An application or CSA authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for a CSA authorization. Suspension 61. The CBSA may suspend a CSA authorization of a CSA importer if: the importer fails to provide and maintain security in accordance with s. 11 of the AIGPDR the importer fails to maintain its books, records and business processes and the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations the importer fails to maintain its ability to electronically transmit to the Agency the required information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information, in accordance with the technical requirements, specifications and procedures for EDI that are set out in the ECCRD the importer fails to notify the Minister of any change in the information described in Schedule 2 of the AIGPDR at least 30 days before they occur the importer fails to notify the Minister immediately of the following information: any changes to the importer's name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security any changes to the ownership or organizational structure of the importer the sale of all or part of the importer's business the importer is no longer able to electronically transmit to the Agency the required information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information the importer becomes insolvent the importer has imported goods that were released under paragraph 32(2)(b) of the Act that were not eligible goods or that were transported by carriers that did not hold a CSA authorization the importer has been convicted of an offence under the Act or its Regulations 62. In deciding whether to suspend a CSA authorization, the following factors will be considered: the severity of the breach and whether or not it was rectified soon after it was discovered the economic impact of the suspension or the cancellation the security and safety of Canadians 63. Once a decision has been made to suspend a CSA authorization, the importer will be given notice of the decision and the reasons for the decision via the CCP. The suspension is in effect on the date the notification is sent to the importer. 64. Suspension of a CSA authorization will result in an interruption of all program-related benefits including the use of the CSA clearance, access to FAST lanes and the CSA accounting option and revenue reporting and payment. 65. The importer will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the importer to make the required correction within the 30-day period, the importer may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request. In these instances, the CBSA officer may administer an action plan to formally document the matter giving rise to the suspension, recommend a resolution and follow-up until such situations are corrected. 66. After the correction has been made, the CSA importer's authorization may be reinstated. For additional information regarding action plans, please refer to paragraphs 238 to 241. Cancellation 67. The CBSA may cancel a CSA authorization of a CSA importer if: the authorization has been obtained on the basis of false or misleading information the importer is an individual and no longer resides in Canada or the US the importer is a partnership or other unincorporated organization, the member that has the management and control of the partnership or organization, or a majority of such members, and no longer resides in Canada or the US the importer is a corporation and the importer no longer has its head office in either Canada or the US or no longer operates a branch office of which the management and control is in Canada or the US the importer has contravened program legislation as defined in section 2 of the Canada Border Services Agency Act the importer has a criminal record the importer is a debtor as defined in section 97.21 of the Act the importer so requests in the case of a CSA authorization that has been suspended, the importer has not corrected the matter that gave rise to the suspension within the established timeframes 68. In deciding whether to cancel a CSA authorization, the following factors will be considered: the severity of the breach and whether or not it was rectified soon after it was discovered the economic impact of the suspension or the cancellation the security and safety of Canadians 69. Once a decision has been made to cancel a CSA authorization, the importer will be given notice of the decision and the reasons for the decision via the CCP. The cancellation is in effect on the date the notification is sent to the importer. 70. Cancellation of a CSA authorization will result in a cessation of all program-related benefits including the use of CSA clearance, access to FAST lanes and the CSA accounting option. If the importer's name appears on the CSA approved importers list , it will be removed. Appeals 71. An applicant that disagrees with a denial or a member that disagrees with a suspension or cancellation decision by the CBSA may submit an appeal through the CCP within 30 calendar days. The importer may request an extension to the time limit when submitting an appeal, by using the Request for Extension (RFE) form in the CCP. In order to be considered, the submissions must: be submitted within 30 calendar days from the effective date of the decision being appealed clearly state the importer's business name, mailing address and the reason(s) for appeal include any supporting documentation 72. The importer's \"denied,\" \"suspended,\" or \"cancelled\" status will remain in effect throughout the duration of the appeal period. No further application processing or administration of the importer's file will occur until a decision has been rendered. 73. If an appeal to deny, suspend or cancel a CSA authorization is allowed, then the authorization will be reinstated. In the case of a member, the importer may be placed under suspension for a specified duration pending corrective action. Conversely, if an appeal to deny, suspend or cancel a CSA authorization is not allowed, then the denial, suspension or cancellation of the CSA authorization will remain in effect. For information relating to the effect of a cancellation of a CSA authorization, please refer to paragraph 70. 74. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 30 calendar days via the CCP. 75. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information. The notification will be set via the CCP. 76. The final appeal decision, which identifies the importer's potential next steps within the appeal process will be sent to the importer via the CCP. Reapplication following denial or cancellation 77. The CSA program reserves the right to specify reapplication timeframes on a case-by-case basis , and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the client at the time of denial or cancellation. Section 3: CSA clearance General overview of CSA clearance 78. Under the CSA program, the requirement to report goods to the CBSA in accordance with section 12 of the Customs Act remains unchanged. However, the specific reporting requirements are streamlined to support the CSA clearance process. Commercial goods are reported at the first point of arrival in Canada, where they may be \"authorized for delivery\" by the CBSA. Once authorized, goods may proceed directly to the importer's, owner's, or consignee's place of business — including intermediary locations designated by the CSA importer — prior to formal release. Under subsection 2(1) of the Act, \"release\" is defined as the receipt of goods at these locations. The release date is self-assessed and corresponds to the date the goods are received. This date is used to establish accounting and payment periods for all imported goods. The CSA-authorized carrier remains liable for duties and taxes until the goods are received, at which point liability transfers to the importer. The importer must provide Proof of Delivery to the carrier. The CSA Customs Accounting Document submission process is then used to account for and assess duties and taxes on these goods. 79. Where commercial goods are reported to the CBSA for authorization to deliver under the CSA clearance process, the following conditions apply: The goods must be eligible for CSA clearance The importer is authorized under CSA The carrier is authorized under CSA Where the goods are transported into Canada in highway mode, the driver is authorized under CDRP or FAST 80. Under CSA clearance, the CSA carrier provides the following CSA data elements at the port of entry which are electronically verified by the CBSA at the Primary Inspection Line (PIL): the BN15 of the CSA importer in bar-code format the carrier code of the CSA carrier in bar-code format the driver's CDRP card or FAST card (for highway mode) Note: Where this information is valid, the carrier may be authorized to deliver the CSA shipment. A transaction number is not required. 81. Detailed information concerning the transportation and reporting of goods using CSA clearance is provided in Memorandum D23-2-1: Customs Self-Assessment Program for Carriers . CSA-eligible goods 82. In the interests of health, safety and security, not all goods imported by a CSA importer are entitled to CSA clearance. CSA-eligible goods are defined under section 2 of the AIGPDR as: \"…commercial goods that have been shipped directly from the US or Mexico and for which there is no requirement under any act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, license or other similar document be provided to the Agency before the goods are released.\" 83. CSA-eligible goods also qualify for access to the FAST lanes provided that both the importer and carrier are either members of PIP or both the CSA and PIP programs, and that the driver is FAST or CDRP-approved . It is critical for importers to establish routine communication with their shippers and vendors to identify which products are eligible for CSA clearance. These instructions could be a standard part of foreign purchase agreements and contracts, or on a per shipment basis. 84. In turn, it is recommended that shippers and vendors relay this information to the carrier and driver to confirm which shipments qualify for CSA clearance. 85. CSA-eligible goods exclude goods that are a prohibited, controlled or regulated import into Canada, in accordance with the provisions of an act of Parliament or of the legislature of a province, as well as the regulations made in accordance with any Act that prohibits, controls or regulates their importation, that is, subject to regulation by OGD s. 86. While most OGD requirements must generally be met before the release of goods, the importer may enter into an agreement with an OGD that allows the importer to provide OGD requirements after importation. Where the CSA importer has made such an agreement, the related goods may qualify for CSA clearance. Place of shipment 87. To be eligible for CSA clearance, goods must be shipped directly to Canada from within the US or Mexico as noted on the carrier's through bill of lading. For purposes of determining the eligibility of goods for CSA clearance, the \"United States\" means the 50 states of the United States, the District of Columbia and Puerto Rico. 88. Goods that enter a US FTZ are also eligible for CSA clearance as long as the goods coming from offshore, have either been stored (in the same condition) or processed in a FTZ . However, goods that simply transit through and are neither held in storage nor have further processing are not eligible for CSA clearance. Authorized to deliver 89. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. A CSA clearance is not considered a true release but is instead used to request the \"authority to deliver\" eligible commercial goods that are imported by an importer who is authorized under the CSA program and are released at the place of business of the importer, owner or consignee of the goods. It is derived from the release prior to accounting provision under paragraph 32(2)(b) of the Act: (2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if: (b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods Intermediary locations, as designated by the CSA-approved importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location. Meaning of CSA \"release\" 90. In the context of a CSA clearance, under section 2 of the Act \"release\" means: \"(b) in respect of goods to which paragraph 32(2) (b) applies, to receive the goods at the place of business of the importer, owner or consignee;\" This applies to eligible goods that are authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. Thus, release occurs on the date received. Interim accounting not required 91. Under CSA clearance, interim accounting is not required. The accounting for goods imported by the CSA importer occurs after the goods are received at the place of business of the importer, owner or consignee. Therefore, the CSA importer is not required to provide a Form CI1, Canada Customs Invoice , or commercial invoice, or CAD referred to in Memorandum D1-4-1: CBSA Invoice Requirements , for clearance or final accounting, except when requested by a BSO. Carrier liability 92. Where goods are reported under CSA clearance for authority to deliver, the carrier is liable for duties and taxes until the goods are received at the place of business of the importer, owner or consignee, or otherwise discharged under the provisions of subsection 20(2.1) of the Act. To remove liability, the reporting carrier must ensure that proof of receipt is obtained and kept on hand for CBSA verification. CSA clearance options 93. The service options available to report eligible goods under CSA clearance are: 00497: CSA highway paper 00521: CSA non-highway paper 00984: CSA EDI highway cargo 00976: CSA EDI LTL conveyance 00505: CSA EDI rail 00513: CSA EDI 00612: CSA EDI highway release Mandatory harmonized system codes (HS code) 94. CSA importers are generally exempted from the requirement of reporting mandatory HS code, regardless of the clearance option that is used to report imported goods (that is, CSA or non-CSA clearance). However, where the goods are reported under an electronic service option of OGD, CSA importers are required to provide the HS code. Border verification 95. The CBSA continues to reserve the right to examine shipments and conveyances that enter Canada. Occasionally, the CBSA may refer a CSA shipment for verification activities such as: contraband examination cab check documentation review random examinations Documentation review 96. When goods are reported for a CSA clearance option, the report is made at the first port of entry into Canada and requires only the presentation of the driver's CDRP or FAST card, along with specific bar codes identifying the CSA-approved carrier and importer. Although carriers must have the required commercial documents on hand – such as the bill of lading, pro-bill , or shipping manifest — these documents are not presented to the CBSA at the time of report unless specifically requested. Documentation reviews may be conducted by the CBSA before goods are authorized for delivery to verify their eligibility under the CSA program. These reviews aim to confirm that the goods are not prohibited, controlled, or regulated; that they were shipped from the United States or Mexico; that they are being imported by a CSA-approved importer; and that they are destined for an approved consignee location. Section 4: Accounting 97. Under the CSA program, the requirement of sections 32 and 33 of the Act to account for and pay duties on imported goods is unchanged. For clarity, accounting refers to the submission of the CAD. Where an authorized CSA importer imports commercial goods, the following accounting processes change: goods authorized for delivery, as described in paragraph 32(2) (b) of the Act, are released before final accounting without the requirement for interim accounting the CSA importer is responsible for initiating the accounting of all imported goods from the importer's own business systems (the importer's accounting trigger) the time frame within which accounting for goods is due is extended beyond the normal five-day period some CAD accounting information may be consolidated 98. All commercial goods imported into Canada by a CSA importer are subject to CSA post-importation processes, such as extended accounting time frames, payment to a financial institution and automated adjustment, regardless of the clearance option used to report the goods to the CBSA. 99. A fundamental feature of the CSA program is that release records reported under the BN 15 of the CSA importer and captured in ACROSS do not require a matching acquittal in CARM. The acquittal of a clearance transaction with an accounting transaction does not occur because: every release transaction, regardless of the service option used to clear the goods, is automatically acquitted in ACROSS , based on the CSA-approved BN 15 transaction number is not required when using CSA clearance importers identify from their business systems, after goods are received, that accounting is required importers are responsible for adhering to accounting due dates, according to their selected CSA accounting option Accounting trigger 100. The term \"accounting trigger\" refers to the method used by a CSA importer to identify that accounting to the CBSA and payment of applicable duties and taxes are required. For example, non-CSA importers are generally told by the CBSA that goods have been released. This is the \"trigger\" that initiates the process for accounting and payment. However as the CBSA does not inform the CSA importer, accounting must be triggered from the importer's own business systems when imported goods are entered into the importer's books and records. 101. The recommended method for CSA importers to trigger accounting is the reconciliation process used in business to authorize payment. Generally, payment is not authorized until the corresponding purchase order, receiving report and vendor's commercial invoice are compared to verify which goods were received, the vendor's identity, the price payable and the quantity received. A match of the details from these three files, with appropriate adjustments and allowances, results in the transaction being ready for payment. 102. Transmission of CAD accounting data by the CSA importer is expected to occur when the three-way match of the goods, the quantity received and the invoice value have been reconciled. The accounting time frames are extended for goods imported by a CSA importer to allow for this internal reconciliation process. Where a three-way match does not occur before accounting is due, a similar process, such as a two-way match of the purchase order and the receiving record, may be used; and adjustment filed, if required, when the invoice is received. Systems sweep 103. The business reconciliation process models a typical method from which accounting to the CBSA can be triggered. However, two considerations affect the reliability of this trigger: some importations could fall outside the reconciliation process, such as: unsolicited shipments sent to the business without its prior knowledge no-charge goods for which payment is not expected delayed payment due to disputes with the vendor goods on consignment goods shipped directly to a third party in Canada adjustments to the price paid or payable, or the result of overages, shortages or damages Canadian goods returned temporary importations low-value shipments courier shipments goods placed in a bonded warehouse, etc. the reconciliation process that results in the three-way match is not completed until after the accounting due date 104. CSA importers need to examine their systems and processes to ensure that all importations are accounted for to the CBSA in the required time period. A systems sweep should be developed for importers to identify unmatched orders, receipts, invoices and importations that could fall outside the reconciliation process. In performing the sweep, importers should also ensure that all the goods that have been imported have been accounted for and potential adjustments have been identified to the CBSA. CSA release date 105. Under the CSA program, accounting and payment periods are determined by the release date. The meaning of release under section 2 of the Act in respect of goods to which paragraph 32(2) (b) applies, to receive the goods at the place of business of the importer, owner or consignee. 106. The date of release/receipt is used to establish the accounting and payment periods for all goods imported by the CSA importer. Goods not eligible for CSA clearance must be reported to the CBSA for a \"release\" decision, at which time liability for duties on the goods is transferred from the carrier to the importer. Goods eligible for CSA clearance are reported to the CBSA for an \"authorization for delivery\" to the place of business of the importer, owner or consignee; and when the goods are received, liability for duties on the goods is transferred from the carrier to the importer. 107. A key requirement for CSA importers is to ensure that their business systems can record and track the date on which imported goods are received. In addition, the date of release/receipt identified by importers from their business systems must not be later than the date that the imported goods are physically received at the place of business of the importer, owner or consignee. Alternative release date 108. In some situations, such as goods shipped directly from the vendor to a Canadian consignee (direct shipment), the CSA importer may not know the date of physical receipt at the consignee's place of business. To resolve such a situation, the importer may select an alternative date to identify the date of release. For example, if goods shipped directly by a specific vendor to a consignee in Canada are typically released by the CBSA four days after shipment, then the release date could be calculated as the shipping date plus four. In this example, if the vendor ships goods on April 25 the alternative release date calculated by the importer will be April 25 + 4 = April 29 (April 25 plus 4 days, meaning April 29). Note: The release date cannot be later than the transmission date of the CAD. 109. The calculation and rationale of receipt date and/or alternative release date must be submitted by the importer with Part 2 of the CSA application and be approved by the CBSA. Given that the number of days between shipping and typical CBSA release could vary for different vendor-consignee contracts, the importer may have to provide a rationale for more than one receipt date or alternative release date for the CSA. 110. The release/receipt date applied to goods imported by the CSA importer is to mirror the date of a CBSA release decision. 111. The date of release/receipt or alternative date of release, identified by the CSA importer is the date used to determine the time frames for accounting to the CBSA and is transmitted by importers to the CBSA as the release date on their CAD. Where importers choose to consolidate their accounting, the time frames for accounting to the CBSA will be based on the earliest release/receipt date in the consolidation. Accounting and payment 112. \"Accounting\" is different from \"payment\". Accounting is the provision of CAD data. The accounting options under the CSA Program define the accounting time frames. CSA accounting options: High value shipments ( HVS ) and low value shipments (LVS) 113. In the CSA environment, importers must account for all commercial goods with the CBSA within one of the two accounting time frames, regardless of the CSA clearance or release option that was used to report the goods. The accounting option chosen will apply to both high value shipments and low value shipments. The accounting option chosen will also apply to both goods eligible for CSA clearance and goods not eligible for CSA clearance. A table comparing the similarities and differences of the two CSA accounting options and the accounting requirements of a non-CSA importer is provided in Appendix C: CSA accounting options of this memorandum. The CSA accounting options are: Option 1: Accounting for goods released/received in a calendar month is due by the payment due date (10 weekdays after the 17th of the following month). Option 2: Goods released/received between the 18th of one month and the 17th of the second month must be accounted for by the payment due date (10 weekdays after the 17th of the second month). Note: Goods cannot be accounted for before the date of release/receipt . 114. CSA importers must select one of the two accounting options before their CSA start date and must not change the selected option during their participation in the CSA program. 115. If accounting is submitted after the payment due date, a zero-rated warning for Late Accounting Penalty is applied if the transaction is over $3,300.00 (that is, if it is a high-value shipment). The payment due date is 10 weekdays from the 17th of Month regardless of the billing cycle option chosen. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the importer's account. 116. When a CSA importer imports non-CSA goods, does not have a CSA carrier/registered driver, or chooses not to use the CSA clearance option, they must provide a release document (that is, they are not clearing on three bar codes). However, CSA importers may account for both CSA and non-CSA goods and for multiple shipments (according to the consolidation rules outlined in policy) with one CAD, if they choose. Details on requirements and consolidation options can be found in Chapter 26 Section 14.2 Submissions of the ECCRD . Late accounting 117. In accordance with section 109.1 of the Act, where the importer fails to transmit accepted accounting data within the prescribed time limits, a late accounting penalty may apply. CSA importers are required to account for imported goods within the time limits of the CSA accounting option they select, or late accounting penalties may be assessed. If the submission or acceptance of CAD occurs after the payment due date, a zero-rated warning for Late Accounting Penalty is applied on HVS transactions when the CAD is accepted in the CARM system. A monetary Late Accounting Penalty will be issued if the CSA importer failed to maintain a minimum compliance level of 95% for the accounting of HVS released goods in the prescribed manner or time, on a calendar year basis. How to identify if CSA accounting is late 118. When an error-free accounting transmission is received by the CARM system, an outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and penalties resulting from the CAD transmission. 119. The importer is also notified of instances of late accounting by the issuance of a Notice of Penalty Assessment ( NPA ), from the Administrative Monetary Penalty System and sent to TCPs through the CCP. 120. Late accounting for goods imported by the CSA importer is determined by the accounting option they have selected. CSA late accounting penalties 121. There are two late accounting penalties that may apply to the CSA importer: AMP C244 and C246. 122. AMP C244 is a zero-rated warning penalty that is used to monitor the total number of late HVS CADs that occurred in a calendar year (January 1 to December 31). This penalty is generated by the system each time a HVS transaction is late. AMP C244 allows the CBSA and the CSA importer to calculate the compliance rate in the calendar year. Should the CSA importer fail to maintain a minimum compliance level of 95% in accounting for released goods in the prescribed manner or within the prescribed or time limit in a calendar year, the importer will be assessed AMP C246. 123. AMP C246 is assessed for each HVS late transaction below the minimum compliance level of 95%, at the rate of $100 CAD per transaction. The transactions are monitored and the AMP is manually calculated by a CBSA officer. Records 124. The CSA importer is required to keep all records related to the commercial goods released/received for a period of six years (plus current) following importation of the goods, including information about: the description of the goods and quantities received accounting to the CBSA for the goods records relating to the payment of duties and taxes the payment for the goods to the vendor, including credits and adjustments records relating to adjustments made to CAD the sale or disposal of the goods in Canada refund, drawback or re-determination a list of vendors and consignees CSA CAD information 125. CAD information continues to be submitted to the CBSA by the authorized CSA importer. However, there are some changes to the accounting process under the CSA Program, for example: accounting transactions in CARM are not matched to acquit release records in ACROSS CAD information may be consolidated by certain fields supporting documentation submitted at the time of accounting is reduced Transaction number 126. There is no link between ACROSS release records and CARM for a CSA importer's goods. Release and clearance decisions concerning commercial goods reported under the BN 15 of an approved CSA importer are automatically acquitted in ACROSS . The system does not require a matching accounting transaction through CARM. 127. Where a transaction number is required, it cannot be duplicated for seven years and three months. 128. Since the systems acquittal of clearance records with accounting transmissions is not required, the CSA importer must maintain appropriate audit trails between imported goods released/received and accounted for. Failure of the CSA importer to maintain the required audit trails may result in the assessment of a penalty. CAD coding changes 129. Coding of the CAD fields is unchanged for CSA, except for: Field 4, Office Number Under the CSA, there is no requirement to submit individual headers by the CBSA office of release. The CSA importer designates a control port number during the registration process. The number must be a valid CBSA port number. Field 45, Cargo Control Number (CCN) CSA importers may transmit the actual cargo control number or default code \"2CSA1\" . CSA importers continue to use all existing CAD entry types to report accounting data to the CBSA. CAD entry type TT is only used for CSA importers. 130. When transmitting a multiple-line CAD, the CSA importer does not have to provide a cross-reference between the invoice and the CAD line with the XML message format via EDI accounting transmission. Statistics Canada data elements 131. Where the importer uses CSA clearance, a cargo control document is not required for the report of goods. Therefore, information such as the elements listed below may not be readily available to the CSA importer for the accounting of the goods. Collection of this data, however, remains a requirement to sustain Canada's obligation under a Memorandum of Understanding with the US Census Bureau. 132. TCPs can account for goods imported through the CSA stream on a TT -Type CAD submission. Under the CSA program, TCPs may choose to consolidate CAD data or transmit on a shipment-by-shipment basis. Regardless of the submission method selected, the following CSA specific rules apply for CAD submissions, per policy: for shipment-by-shipment CAD submissions, the CBSA Release Date field may be populated with the actual CBSA release date, the date the goods are physically received by the importer, owner or direct ship consignee, or with a calculated estimate ( pre-approved by the CBSA) fields at the CAD Invoice level may be populated with actual data or default values as provided in Message Implementation Guide (MIG) the CBSA Office Code field must be populated with the importer's designated CBSA port number CSA importers may transmit the actual cargo control number or default code \" 2CSA1 \" CSA importers may transmit actual data or input data based on historical trends for the following fields: US port of exit carrier code (at importation) freight charges gross weight in kilograms mode of transport port of unlading Consolidated CAD 133. For goods imported through the CSA stream, the Importer or their Customs Broker may consolidate multiple shipments into single CAD lines, excluding shipments with SIMA implication. For shipments subject to tariff rate quota, it is in the importer's best interest to transmit these entries on a shipment-by-shipment basis and as soon as possible to ensure the \"within access commitment rate\" can be used. A consolidated CAD under the CSA program must be submitted according to the following conditions: Goods must be imported within the same accounting period. At the CAD Header level, Importer BN and CAD Type fields must be the same or a new CAD is required. At the CAD Invoice level, the Vendor (Vendor field) must be the same or a new invoice is required. At the CAD Line Level, commodity details must be the same or a new line is required; key fields include: classification number classification description country of origin place of export value for duty code For consolidated CAD submissions, the earliest, or first, date of release must be reported in the CBSA Release Date field of the CAD: for commodities subject to seasonal rates of duty, it is in the importer's best interest to submit on a shipment-by-shipment basis with separate CADs, unless the higher rate of applicable duty is used for the entire consolidated CAD If the consolidation includes multiple direct shipment dates, commodity lines may be consolidated by converting values to Canadian dollars, using the exchange rate applicable on each date of individual dates of direct shipment. Calculations are to be made available to the CBSA upon request. The earliest date of direct shipment within the consolidation period must be reported in the direct shipment date field of the consolidated CAD. If you are transmitting in a currency other that Canadian dollars, and there are multiple dates of direct shipment, a new invoice line or a new commodity line item with each date of direct shipment must be provided. 134. Although the option to consolidate CAD data is available to CSA importers, they are not obligated to do this, and may continue to transmit on a shipment-by-shipment basis, for example, for importations of goods that are subject to \"within access\" commitment tariff items. Changing the CSA business number 135. Where an incorrect BN 15 is used to clear commercial goods and final accounting has not yet been accepted, the importer/broker is to request the BN change by submitting Form A48, R.M.D. Correction , to the office of release. In addition, the acquittal status of the transaction must be updated in ACROSS as follows: If the incorrect BN was non-CSA and the BN should be CSA, the CSA importer or agent must also request, on the A48 , that once the BN is changed, another release decision is made in ACROSS . Otherwise, the CSA release transaction will be incorrectly reported as overdue. If the incorrect BN was CSA and the BN should be non-CSA, ACROSS will have automatically acquitted the incorrect transaction. As a result, the acquittal information must be removed before the change to the non-CSA BN can take place. Where the incorrect BN has also been used for final accounting, refer to Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes . Documentation upon request 136. A feature of the CSA program is to minimize requirements related to supporting documentation for reporting, accounting and adjustment of imported goods, except when requested by a CBSA officer. As discussed in Section 2: Withdrawal, suspension, cancellation and appeals of this memorandum, the carrier may report goods for authorization to deliver by simply providing the required bar-code information. Further, given that the CSA importer is not required to provide interim accounting, the reporting and accounting for goods that are authorized for delivery could be paperless. Bar codes are presented to effect authorization for delivery, and subsequently a CAD is transmitted via EDI to account for the goods. 137. The CSA importer is not required to provide invoice information as described in Memorandum D1-4-1: CBSA Invoice Requirements , but must do so on the request of a CBSA officer. An AMP may be assessed when the importer fails to provide information requested by a CBSA officer. While the requirement to submit supporting documentation for report, accounting or adjustment is reduced, the CSA importer must have audit trails between source documents, the accounting for goods, adjustments to original accounting information and revenue amounts. Role of the agent 138. A broker or agent may transact business with the CBSA on behalf of an importer or owner, provided that the broker/agent has been authorized to do so. Additional information concerning the authority to act as an agent is provided in Memorandum D1-6-1: Authority to Act as Agent . 139. In the CSA environment, although it is the responsibility of the CSA importer to identify the requirement for accounting of imported goods to trigger accounting, the importer may appoint a broker/agent to complete and transmit the related accounting CAD information to the CBSA. Further, where such services are offered, a broker/agent may be appointed on behalf of the CSA importer to prepare and transmit adjustments to CAD. The CSA importer may also use a broker/agent to prepare and submit documents required at the time of report, for example, when a non-CSA service option is used (for example, Pre-Arrival Release System (PARS) or RMD). Account security 140. Shipments imported into Canada by a CSA importer are subject to the security provisions described in section 35 of the Act for release before payment privileges. 141. Where goods are released before payment under the provision of paragraph 32(2) (b) of the Act and authorized for delivery, the CSA importer becomes liable for payment of duties when the goods are received at the place of business of the CSA importer, owner or consignee. 142. The CSA importer pledges security on Part 2 of the application. The pledged account security number may be changed only in consultation with the CBSA. Section 5: Revenue reporting Interest 143. In most situations, interest payable to, or owed by, the CSA importer under provisions of the Customs Act , Customs Tariff , Special Import Measures Act ( SIMA ) and regulations made under those acts, is calculated by CARM. Situations where interest may apply include late transaction payment interest and interest on adjustments. Generally, interest is payable beginning the first day after the person becomes liable to pay the amount and ends on the day the amount is paid in full. For information about the application and calculation of interest, refer to the following memoranda: Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods Interest is calculated on a compounded daily basis. There are two interest rates applied in accordance with the Customs Act and the Customs Tariff , depending on the nature of the situation: Prescribed rate: The average annual rate of interest on 90-day Treasury bills in the first month of the preceding quarter. Specified rate: The sum of the prescribed rate plus six percent per year. Visit this site for the current interest rates . 144. Interest resulting from the underpayment of a payment or a late transaction payment are calculated at the specified rate. Interest on adjustments is calculated at the prescribed rate. Interest on adjustments to CAD 145. The CARM system posts the updated duties and taxes. If an adjustment results in an amount owing to the CBSA, interest will be calculated and added to the amount. This includes interest related to self-adjustments, re-determinations, further re-determinations, and duties relief provisions. Interest on pre-CARM adjustments 146. A pre-CARM adjustment is subject to a number of exceptions under the CSA program. CSA clients will request changes by submitting an \"As Adjusted TT-Type CAD,\" using the Replace Entire Line Method or Net Change Method. CSA clients may also adjust a single pre-CARM B3-3 Declaration or adjust multiple B3-3 Declarations on an \"As Adjusted TT-Type CAD.\" Regardless of the submission method selected, additional considerations specific to CSA include: CSA clients must submit on a TT-Type CAD CSA clients will self assess interest amounts, in addition to any refunds, duties or taxes owing to the CBSA as per policy 147. Section 80 of the Act stipulates that interest granted as the result of a refund applies only on the 91st day after the day an application for the refund is received by the CBSA. Late payment interest amounts 148. In accordance with subsection 33.4(1) of the Act, late-payment interest is payable when duties and taxes are not paid by the due date. late-payment interest will be automatically calculated by the CBSA. 149. The amount of late-payment interest is calculated using the specified rate, on the amount of the outstanding balance, for the period beginning on the date after payment was due to the date payment is made. The date of payment is identified by the date on which the importer's designated financial institution received the related payment. 150. The due date for payment of duties and taxes by the CSA importer is determined by the date the imported goods are released/received at the place of business of the importer, owner or consignee. Waiver of interest 151. In the following circumstances, the interest amount related to goods imported by the CSA importer may be waived. For adjustments, interest is waived when interest on the duties, taxes and penalties is less than CAD $5. Note: All calculations that relate to the interest amount must be made to determine if the waiver applies. The importer is to retain records to support the calculation. Payments at financial Institution prior to due date 152. The payment must be paid at a financial institution 10 weekdays after the 17th of month two. Where CSA importers might incur additional interest charges on amounts owing they may make supplementary payments at their financial institution. Payment amounts and their respective due dates are outlined in statements and invoices that are posted to TCP accounts. Payments collected are recorded in CARM and reflected on the TCP's account via the transaction history and account balance. 153. Payments are generally made towards the TCP's account balance. Once the payment is made, the TCP has two (2) options: leave the payment on the account and allow for automatic clearing to occur use the payment credit to clear a specific transaction via the Apply Credits as Payments page on the CCP Payments 154. Under the CSA program, revenue amounts owing to or by the CSA importer are payable to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place as noted in section 3.5 of the Act. In terms of the CSA program, the prescribed manner and place for making payments is through one of the five (5) payment methods available in the CARM system (refer to the table below which outlines the methods available). The prescribed time for making payments is the payment due date indicated on the Statement of Account. Note: The CARM Solution does not accept cash, certified cheques/banks drafts, or bank remittances as payment methods. Payment options available to TCPs via CARM Payment channel Payment method The maximum amount in Canadian dollars CBSA approved bank required Electronic payment Online via CCP (credit card and Interac) $5,000 for credit card $100,000 for Interac Not available Online banking Unlimited Yes Electronic Data Interchange (EDI) Unlimited Yes Pre-authorized debt ( PAD ) (One-time and on-going) $100,000,000 Yes Point of sale (POS) payment Credit or debit $5,000 Not available Note: Debit limits are subject to the limits imposed by the cardholder's financial institution and can differ from the limit noted in this document. CSA accounting and payment periods 155. The following are the accounting and payment periods for a CSA importer: Statements of account (SOA): SOA are generated by the CBSA, which summarizes transactions for the period, including payments made, interest owing, credits on account, and disbursement. SOAs are generated on the 25th day of each month. Accounting period: The accounting period selected by the CSA importer establishes when the accounting for imported goods is due. Where accounting is late, a late-accounting penalty applies. Option 1: Accounting for goods released/received in a calendar month is due by the payment due date (10 weekdays after the 17th of the following month). Option 2: Goods released/received between the 18th of one month and the 17th of the second month must be accounted for by the payment due date (10 weekdays after the 17th of the second month). Payment period: The payment due date is ten (10) weekdays from the 17th of month two (2) regardless of the accounting option chosen. Section 6: General process, corrections and adjustments CSA submission 156. The CSA CAD submission process accounts for and assesses duties and taxes on commercial goods imported into Canada by a CSA importer. CADs are submitted for the purposes of accounting. The date of release/receipt is self-assessed and used to establish the accounting and payment periods for all goods imported by the importer. 157. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to access the Importer's account. 158. The CSA importer or their authorized representative completes the CAD and transmits it via EDI. CSA importers may account for both CSA and non-CSA goods and for multiple shipments (according to the consolidation rules outlined in policy) with one CAD, if they choose. Details on requirements and consolidation options can be found in Chapter 26 Section 14.2 Submissions of the ECCRD . 159. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 160. If the submission or acceptance occurs after the payment due date, a Late Accounting Penalty is applied when the CAD is accepted into the CARM system. 161. All information associated with the CAD submission is used to calculate duties and taxes, which is posted to the CSA importer's account. 162. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and penalties resulting from the CAD transmission. The CAD is also viewable on the CCP , which is accessible by the Importer and their authorized representatives with delegated authority. Rejection of CAD 163. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 164. The importer or their authorized representative updates the CAD based on error messages communicated to the client via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . 165. To re-submit CAD, the importer or their authorized representative transmits the CAD via EDI. The updated version of the CAD is re-validated . Corrections and adjustments 166. Corrections and adjustments to CADs via EDI provide CSA importers the ability to request a change to information on a CAD for specified reasons including but not limited to responding to a CBSA compliance verification and self-identified corrections. Changes to CAD information can be transmitted following initial CAD acceptance. These changes may result in positive, negative, or neutral changes to the duties and taxes on the goods imported into Canada, which may also result in the calculation of interest either owed to the TCP or owed to the CBSA. 167. The system determines if a change is a correction or an adjustment based on the payment date determined in the original CAD submission, noting: all changes will be considered corrections between the initial acceptance of the CAD and 11:59:59 pm ET on the payment due date according to CARM system time all changes will be considered adjustments to the final version of the CAD on file at 12:00:00 am ET on the day after the payment due date according to CARM system time 168. Corrections can be submitted by the CSA importer or their authorized representative, and adjustments can be submitted by the CSA importer, authorized Customs Broker, or authorized Third Party representatives (that is, Trade Consultants). 169. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 170. CBSA-initiated CAD changes will create a new CAD version and clients will be notified via the CCP through a Statement of Adjustment. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the Importer's account. 171. Changes to a CAD are subject to the same considerations and limitations as described in Chapter 26 Section 8.0 Corrections and Adjustments of the ECCRD . The transmission of a change requires the transmission of the entire CAD with Function 4 as described in Chapter 26 Section 2.1.1 Message Functions of the ECCRD . Changes may be applied to fields at the declaration, invoice, and commodity level. All changes require the submission of a Reason Code and may include supporting remarks. A maximum of three (3) Legislative changes may be applied to a single CAD change transmission. This maximum applies to the CAD at the document level, irrespective of the number of lines being changed; however, this does not mean an importer can change a maximum of three lines. As long as the legislative changes apply to all changes being made, there is no maximum to the number of lines that can be changed in a single submission. The maximum of three (3) legislative authorities applies to a single adjustment request/submission, therefore previous changes do not influence the current submission limitations. However, if a field governed by a legislative authority is being changed more than once, the Importer or authorized representative may be required to submit an appeal of the previous Statement of Adjustment to change the value again. 172. More information on the requirements for submitting a correction or adjustment, adding or voiding an invoice line, field-level formatting, and rules can be found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Specific information captured on CSA corrections and adjustments CADs is found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Submit change(s) to CAD via EDI 173. The CSA importer or their authorized representative modifies the information on a submitted CAD to reflect the changes in information. They then transmit the CAD via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Supporting documentation must be made available to the CBSA upon request. 174. The CARM system validates the CAD received via EDI and automatically determines if it is a correction or adjustment based on whether it is prior to/on or post the payment due date. The system validates that the information is in the correct format and performs additional validation based on CBSA business rules/legislative requirements. 175. If the submission does not pass validation, the CAD is rejected and an error message is provided in the CAD response message. If rejected, the CAD is not stored in the CARM system. 176. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 177. The CARM system posts the updated duties and taxes if the change incurs accounts payable or receivable resulting from changes to a CAD. If an adjustment results in an amount owing to the CBSA, interest will be calculated and added to the amount. If the adjustment results in a refund to the Importer, and the CBSA does not issue a Statement of Adjustment within the 90 day limit, the system will calculate interest beginning the 91st day after the claim was successfully accepted. 178. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. In the case of adjustments, the results will also be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . This information is accessible by customs brokers and Third Parties that have delegated access to the Importer's account. 179. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of CAD for CSA corrections and adjustments 180. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 181. The importer or their authorized representative updates the CAD based on error messages communicated to the client via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . 182. The importer or their authorized representative transmits the CAD via EDI. The updated version of the CAD is re-validated . Withdraw of a CSA CAD 183. A request to withdraw a CAD after it has been submitted to the CBSA, may be made by one of the following TCPs: the CSA Importer a customs broker who has delegated authority to act on behalf of the CSA Importer a third party such as a trade consultant, lawyer or accountant who has delegated authority to act on behalf of the importer 184. Requests to withdraw a CAD must only be made in instances where information on the CAD is incorrect but cannot be amended using the correction or adjustment processes in CARM. This includes errors in: CAD fields which cannot be edited (for example, release office, release date) information declared on a Pre-CARM \"As Declared\" CAD the transaction number, where the Importer submitted a CAD using a transaction number that belongs to another TCP, whom they do not have delegated of authority for 185. Requests to withdraw a CAD may be made during either the correction period, or after the payment due date during the adjustment period. 186. For additional details on CAD withdraws including coding references, refer to Memorandum D17-2-3 : Business Number Changes and Commercial Accounting Declaration Withdraw Requests . CSA pre-CARM adjustments 187. The CSA Pre-CARM Adjustments process changes information on Canada Customs Coding Forms ( B3-3 s) submitted prior to CARM Release 2 go-live for CSA importers. A change to the CAD is considered a pre-CARM adjustment when the change occurs after CARM Release 2 go-live to declaration information that was submitted prior to CARM Release 2 go-live. Eligibility for pre-CARM adjustments end after the prescribed time to file adjustments per policy. 188. Adjustments to pre-CARM B3-3 s may result in a positive, negative or neutral change to the duties and taxes on the goods imported into Canada, which may also result in a calculation of interest either owing to the importer or owing to the Crown. Pre-CARM adjustments can be submitted by the CSA importer and their authorized representative. Note: There is no mass adjustment functionality for pre-CARM B3-3 s. As such, each adjustment must be submitted individually. 189. To make a pre-CARM adjustment, CSA importers or their authorized representative submit a Pre-CARM Adjustment Request via the CCP or EDI specifying the difference in value (delta values) incurred for duties and taxes. These requests are accepted by the CARM system so long as they pass the validation process and act as the \"As Adjusted\" CAD. CSA importers or their authorized representative may be required to make changes to the \"As adjusted\" CAD as part of the adjustment process after the initial pre-CARM adjustment as a result of compliance reviews. Submitting a pre-CARM adjustment 190. The importer or their authorized representative submits a Pre-CARM Adjustment Request in CAD format via EDI or the CCP . This can be a single or consolidated adjustment request. The importer is responsible for calculating and submitting the duties, taxes and interest delta (that is, difference in interest from the original pre-CARM B3-3 submission) as debit or credit values. Detailed submission requirements and associated inputs for submitting Pre-CARM Adjustment Requests can be found in Chapter 26 Section 14.3.1 Pre-CARM Adjustments: Customs Self Assessment of the ECCRD . 191. The system validates that the required information is provided and ensures the information is in the correct format. If the submission does not pass validation, the CAD is rejected and an error message is provided in the CAD response message. If rejected, The CAD is not stored in the CARM system. 192. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 193. The duties, taxes, and interest delta (debit or credit) captured in the Pre-CARM Adjustment Request is posted to the CSA importer's account. 194. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. The results will also be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . This information is accessible by customs brokers and third parties that have delegated access to the Importer's account. 195. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of pre-CARM adjustment 196. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 197. The importer or their authorized representative updates the Request based on error messages communicated to the client via EDI. Detailed submission requirements and associated inputs for Pre-CARM Adjustment Requests can be found in Chapter 26 Section 14.3.1 Pre-CARM Adjustments: Customs Self Assessment of the ECCRD . The CSA importer or their authorized representative transmits the request via EDI. The updated version of the request is re-validated . Subsequent adjustments for pre-CARM adjustment 198. After changes to information on an existing CSA pre-CARM B3-3 is accepted by the CARM System, the importer is notified that additional adjustment(s) are required as a result of a compliance verification. This scenario details information about actions that need to be taken by the importer to complete the subsequent adjustment process. 199. The importer is notified that subsequent adjustments to their pre-CARM adjustment is required. Since the importer already has a CAD on file, the importer can complete the adjustment via the standard adjustment process. Supporting documentation 200. It is not necessary to provide supporting documentation at the time of the automated adjustment. However, in accordance with section 40 of the Act, the importer is required to maintain the appropriate records on file and make them available to the CBSA when requested. 201. CSA participants are required to maintain audit trails from the adjustment transaction to the source document that triggered the need for the change and from the adjustment transaction that included the adjusted revenue. 202. Where the CSA importer fails to make information relating to imported goods available to the CBSA when requested, a penalty may be assessed. In addition, there is a specific SIMA -related penalty that may be assessed when the CSA importer fails to provide the detailed product description for a particular import when requested. A contravention may be assessed where the importer fails to respond to a written request. Mass adjustments 203. Mass adjustments are used to bundle changes to information across two or more CADs and transmit them via EDI following initial CAD acceptance for RPP clients. The changes must be for the same goods for the same issue (that is, the reason code must apply to all adjustments), with the exception of a tariff treatment change that may require a classification and country of origin change (where two reasons are allowed). 204. The changes may result in positive, negative, or neutral changes to the duties and taxes on the goods imported into Canada, which may also result in the calculation of interest either owed to the client or owed to the CBSA. The process provides clients and the CBSA the ability to request an adjustment to multiple transactions for specified reasons including but not limited to responding to a CBSA compliance verification and self-identified corrections. 205. Mass adjustments can be initiated by importers or their authorized representatives. They can also be initiated by the CBSA (for example, as a result of a compliance verification where the TCP does not make the necessary changes within 90 days). 206. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 207. CBSA-initiated CAD changes will create a new CAD version and clients will be notified via the CCP through a Statement of Adjustment. The ability to submit and view CADs, notifications, and Statements of Adjustment is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the Importer's account. 208. EDI participants who wish to submit mass adjustment requests must first generate a Mass Adjustment Case via the CCP . The case reference number (CBSA Case Number) provided for the Mass Adjustment Case must be provided in the mass adjustment request. Like standard corrections and adjustments, mass adjustments require the transmission of the entire CAD with Function 4 as described in Chapter 26 Section 2.1.1 Message Functions of the ECCRD . Changes may be applied to fields at the declaration, invoice and commodity level. There is no limit to the number of fields the reason code/legislative authority may be applied to in a single submission. More information on the requirements for submitting a mass adjustment, adding or voiding an invoice line, field-level formatting, and rules can be found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Mass adjustments of CAD via EDI 209. The Importer or their authorized representative generates a Mass Adjustment Case via the CCP . The CCP produces a CBSA Case Number for the Mass Adjustment Case. 210. The importer or their authorized representative modifies all CADs associated with the mass adjustment, updates the information to reflect the required change(s), and references the Mass Adjustment Case using the CBSA Case Number. They then transmit the CADs via EDI. The CBSA can also make changes to the CAD (for example, as a result of a compliance verification where the TCP does not make the necessary changes within 90 days). Additional considerations, limitations, and requirements for line additions and voiding are found in Sections 8.2 Considerations and Limitations, 8.3 Line Additions and Voiding, and 8.6 Mass Adjustments of the ECCRD . 211. Supporting documentation may be required upon submission as per policy, and may be requested by the CBSA after submission for any change at any time. It is the TCP's responsibility to submit any attachments via the CCP ; there is no option to provide supporting documentation via EDI. No reminder notification is sent for insufficient supporting documentation. 212. The CARM system validates that the CAD received via EDI contains information in the correct format and performs additional validation based on CBSA business rules/legislative requirements. If the submission does not pass validation, the CAD(s) is rejected and an error message is provided in the CAD response message. If rejected, the CAD is not stored in the CARM system. If the submission passes validation, the CAD is accepted and stored in the CARM system for duty, tax, and interest calculation (if applicable). 213. The CARM system posts the updated duties and taxes. If the adjustments result in an amount owing to the CBSA, interest owing will be calculated and added to the amount. If the adjustments result in a refund to the Importer, and the CBSA does not issue a Statement of Adjustment within the 90 day limit, the system will calculate interest beginning the 91st day after the claim was successfully accepted. 214. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. If the adjustment requests are processed automatically by the CARM System, the outbound EDI message will provide confirmation of the acceptance. This means that the version submitted is the latest version. If the adjustment requests require review by a CBSA officer, the outbound EDI message will indicate such. After the CBSA officer processes the adjustment requests, the results (decision) will be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . 215. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of CAD accounting for mass adjustments via EDI 216. Upon submission of the CADs, the transmitting party receives an outbound message rejecting one or more of the CAD transmissions. The Importer or their authorized representative is asked to update the CAD(s) based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 217. Error messages and additional information (if applicable) for resolving the issue(s) is provided only for rejected transactions. The Importer or their authorized representative updates the rejected CAD(s) based on error messages communicated to the client via EDI. Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations, 8.3 Line Additions and Voiding, and 8.6 Mass Adjustments of the ECCRD . 218. The Importer or their authorized representative transmits the CAD(s) via EDI, referencing the same Mass Adjustment Case using the original CBSA Case Number if the request has not yet been processed. If processed, a new Mass Adjustment Case must be generated and the new CBSA Case Number referenced in the submission (this is treated as a new submission). The updated version of the CAD(s) is re-validated . Drawbacks 219. Information on drawbacks can be found in Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and Duties Relief Programs . Self-adjustment under SIMA or surtax 220. The importer submits a request for re-determination (refund) of SIMA duties after the payment due date via the CCP . 221. A request for re-determination must be submitted via the CCP when requesting a refund of SIMA duties after the payment due date. The importer submits a request through the CCP using a separate web-form and does not submit changes through the CAD itself. 222. The importer selects the lines on the CAD(s) they wish to appeal by either: selecting the CAD lines themselves, when appealing the original determination (that is, initial SIMA decision or deemed decision) selecting the CAD lines captured within a Statement of Adjustment, when appealing a re-determination (that is, a decision rendered under SIMA Section 55, 56, or 57) 223. The TCP must submit the following information along with their request: type of request and reason(s) for the request (for example, request for Normal Values to be established or reviewed, amount of subsidy to be established or reviewed) a statement setting out the grounds on which the determination or re-determination is contested (including the legislative authority) a statement setting out the facts on which the request for re-determination is based Evidence in support of the facts a copy of the original (that is, interim and final) accounting document package (at a minimum, the customs invoice or a commercial invoice which meets the CBSA's invoice requirements; the cargo control document; and any required certificate and/or permits) 224. In cases where an importer is questioning whether the imported goods are those described in an order or finding of the Canadian International Trade Tribunal ( CITT ), the importer also submits evidence including samples of the imported product, product literature/specifications, certificates of specification, and purchase documents describing the goods in detail (for example, purchase order, commercial invoice). 225. The Importer, or an authorized representative, can view the Statement of Adjustment via the CCP . The Statement of Adjustment captures the result of the process, including information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 226. For additional information, please refer to Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act . Section 7: Compliance Obligations 227. Based on CSA requirements found in the Part 2 application, the CSA importer is required to do the following: establish a new release date and be able to provide supporting documentation for the company's receipt date(s), which replaces the border release date use an \"accounting trigger\" for accounting to the CBSA perform a monthly sweep to identify and account for open invoices and receipts not captured by the trigger implement a mechanism to differentiate between imported goods and domestic shipments, and foreign versus domestic vendors make adjustments for any trade data previously accounted for, that requires a correction when additional or subsequent information is received notify the CBSA when there are changes to their TCP; the CBSA shall be notified when there are changes to an importer's US or Mexico vendor list or direct shipped domestic consignee list make electronic transmissions for TCP 228. The importer must also, on an annual basis, test their processes, systems and review the information submitted in their original Part 2 application to ensure all systems and information remain valid. Any changes must be reported to the CBSA. First validation and subsequent revalidation 229. The first validation review will usually be initiated within 12 months of the CSA importer having begun operations within the CSA environment. It is necessary for the CBSA to validate the importer's application details and to verify that the approved CSA importer is knowledgeable about the operational requirements of the program. 230. To ensure that a CSA participant maintains good standing in the CSA program, a CBSA officer will validate the participant regularly. This process will validate that the CSA-approved importer is fulfilling all CSA obligations and that the client remains low risk. If areas of non-compliance are identified, the CBSA officer will determine if an action plan is required. 231. Subsequent re-validations will usually be initiated 4 years from the date the final validation report is sent to the client. In the event the CBSA officer has any concerns or if there are any major changes to client activity (that is, new service provider, new operating systems), a revalidation will be considered prior to the four year requirement and will be initiated within 12 months of the changes having taken effect. The re-validation process will ensure program compliance by: conducting a risk assessment verifying that all CSA obligations continue to be met examining systems and audit trail capabilities reviewing the reconciliation of revenues administering an action plan if warranted applying AMPS if non-compliance is identified Monitoring 232. After an importer has been issued a CSA authorization and begins to operate within the CSA environment, periodic monitoring may be conducted by the CBSA. This process will help maintain the general level of compliance of CSA importers with the CBSA's program legislation and related requirements. Post incident analysis (PIA) 233. The CBSA may conduct a PIA following an incident or breach of supply chain security. A letter will be sent to the program member via the CCP when a PIA has been initiated. The letter of notification will state the reason for the PIA and request the member's participation. 234. The purpose of a PIA is to assess compliance with program requirements or obligations under the Act following a security-related incident and to implement any necessary corrective action. A PIA will not be conducted at the request of another program or agency without grounds directly rooted in CSA program policy. The PIA will seek to: identify the source of the incident assess the member's response and cooperation with customs regulations and law enforcement (including self-reporting) ensure the implementation of proactive measures to prevent future incidents 235. Incidents that require a PIA may be brought to the attention of the CBSA by means of: voluntary disclosure by the business or its authorized representative communications with CBSA operations, including BSOs court decisions or legal publications 236. At the discretion of the CBSA, membership benefits, including access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident. The outcome of a PIA may consist of: an action plan to outline corrective measures in response to the incident suspension or cancellation of program membership If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA. 237. A letter will be sent to the program member via the CCP when a PIA has been concluded. The letter will state the outcome of the PIA and will provide an effective date for the CBSA's decision. A cancellation decision as a result of a PIA is subject to appeal. Action plans 238. An action plan constitutes a mutual agreement between the importer and the CBSA. Action plans are administered to resolve specific incidents of non-compliance and do not necessarily result in an automatic suspension or cancellation of a CSA authorization. Action plans are created to formally document identified compliance issue(s), provide a means by which to resolve the issue(s) as well as provide support until such situations are corrected. 239. Action plans may be created for issues of non-compliance which fall under either section 10.6(1) (suspension from the program) or 10.6(2) ( cancellation/removal from the program) of the AIGPDR. 240. The importer will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature of the issue(s) which gave rise to the action plan. Should the importer feel they require additional time within which to address or correct the issue(s) they may make a written request for an extension of time via the CCP. Such requests will be reviewed by the CBSA on a case-by-case basis . 241. Should an importer feel that an action plan is not warranted, they should contact the issuing officer identified in the CCP for their case. It is important to note that an action plan cannot be appealed as it is an interim measure to aid a client with compliance issues. Should a client have questions related to the action plan, they should contact the issuing officer. If a client does not follow through with the required corrective actions their CSA authorization may be suspended or cancelled. Penalties 242. Importers who do not comply with the requirements of the CSA program may be subject to penalties under the AMPS . CSA importers are not exempt from other non-CSA penalties that may also apply. More information on AMPS is available in Memorandum D22-1-1: Administrative Monetary Penalty System . Systems outages CBSA unplanned outage 243. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-6",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Appendix A: Load specifications for vendors and consignees",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "As part of the CSA application and approval process, importers must submit an inventory of their TCPs to CBSA, as follows:\n- A list of all United States (US) and Mexico vendors and domestic direct ship consignees must be submitted to the CBSA with the Part 2, Books and Records, of the application process. If significant volumes are to be submitted, it is recommended that a test file be forwarded to check for file layout accuracy, before submitting the entire file.\n- A complete file must be submitted to the CBSA and approved at least six weeks before the CSA start date.\nFlat file specifications\nOnly flat files in fixed length records with a .txt extension can be accepted by the CBSA and uploaded into CBSA systems. Submissions that do not conform to the specifications and cannot be uploaded to CBSA systems will be returned to the applicant. This will lead to delays in the application and approval process.\nCBSA will not manipulate submissions to conform to the flat-file specifications. Should corrections or updates to submissions be required, the CBSA cannot accept them by email.\nSpecifications\nFlat files consist of the following:\n- a header record\n- data records\n- a trailer record\nAll fields must be left aligned .\nHeader record\nThe file must begin with a header record, which must be 450 bytes (that is, 450 characters, including spaces). All the fields listed below are mandatory at the specified length. Complete the header record with a hard return (that is, press \"enter\").\nMandatory fields for header record Field Data element Length Specifications 1 Record identifier 2 numeric Must be \"00\" 2 Business number 9 numeric The 9-digit business number of the CSA importer 3 Filler 439 spaces 439 blank spaces\nExample: The header record should begin like this: 00123456789 and be followed by 439 blank spaces. Do not fill with zeroes .\nData records\nVendor and direct-shipped consignee\nEach line (that is, each vendor or consignee record) must contain 450 bytes (that is, 4507nbsp;characters, including spaces). All the fields listed below are mandatory at the set length specified. Any unused characters must be spaces. (Do not input \"0\"s) At the end of each line, include a hard return (that is, press \"enter\").\nMandatory fields for vendor and direct-shipped consignee Field Data element Length Specifications Example 1 Record identifier 2 numeric Must be \"02\" for consignee records Must be \"03\" for vendor records 02 03 2 Business number 15 alphanumeric BN15 must be a recognized division of a CSA applicant. Must be nine digits, the identifier RM followed by four digits 123456789RM0001 3 TCP Type Code 2 numeric Must be one of the following: 01: Dunn and Bradstreet 02: internal 03: business number (CDN registered companies) 04: internal revenue service United States 05: SCAC # 06: other 03 4 TCP identifier 15 alphanumeric Must be 15 characters (including spaces). Will accept number or letters. This must be unique and not duplicated. 12345 67890abcd 5 Address line 1 30 characters Must have at least two characters; at least one character must be numeric. Will accept punctuation and symbols. Must fill with spaces to equal 30 characters. 128th St. 6 Address line 2 30 characters Will accept punctuation and symbols. Must fill with spaces to equal 30 characters. Unit 88 7 City 30 characters Must have at least two characters. Will accept punctuation and symbols (for example, St. John's). Must fill with spaces to equal 30 characters. New York 8 Province/State code 2 alpha For consignee records: a valid province is mandatory For vendor records: if country code is \"United States\", a valid state code is mandatory if country code is not \"United States\" a two-character province/state code can be entered, otherwise it must be filled with two blank spaces AB NY 9 Country code 2 alpha For consignee records: must = \"CA\" For vendor records: cannot = \"CA\" CA United States 10 Postal/zip code or other country postal code 10 alphanumeric For consignee records: must be valid postal code (no space in the middle) For vendor records: If country code is \"United States\" then a valid ZIP code is required. A five-digit ZIP code must be followed by five spaces and a nine-digit ZIP code cannot have the hyphen and must be followed by one space. If country code is not \"United States\", another country postal code can be entered, otherwise it must be filled with 10 spaces. N9D7H4 12345 123456789 A1A1A1B 11 Business name 175 alphanumeric Must be at least two alphanumeric; Will accept punctuation and symbols. Must fill with spaces to equal 175 characters. ABC Importing 12 Filler 137 spaces Must fill with 137 spaces. 137 spaces\nThe total record must be comprised of 450 characters including spaces.\nTrailer record\nThe file must end with a trailer record, which must be 450 bytes (that is, 450 characters, including spaces). All the fields listed below are mandatory at the specified length. Any unused characters must be spaces. Do not include a hard return at the end of the trailer record (that is, do not press \"enter\" ).\nMandatory fields for trailer record Field Data element Length Specifications 1 Record identifier 2 numeric Must be \"99\" 2 Number of records 9 numeric The number of records in the file, including the header and trailer records. This number must have preceding zeroes (for example, 000000076) 3 Filler 439 blank spaces 439 spaces\nExample: If you had 74 vendors and consignees in the file and, remembered to add the header and trailer records, the trailer would be 99000000076 followed by 439 spaces. Do not fill with zeroes .\nReasons for rejection of flat file submissions\nSubmissions will be rejected if:\n- the header record does not exist, is duplicated, or is found elsewhere in the file\n- the header record does not begin with \"00\"\n- the BN9 is not valid with the CBSA, or is not a valid CSA importer\n- the header or trailer record does not have exactly 450 characters, including spaces\n- no vendor or consignee records exist (that is, no data records were provided)\n- the vendor/consignee records are not maximized to exactly 450 characters\n- the TCP identifier (Field 4) is duplicated\n- the postal code includes a space or is not a valid postal code\n- the data in each field are not left aligned\n- the trailer record does not begin with \"99\"\n- the total record count does not equal the count in the trailer record, including the header and trailer records\n- the record count field is not nine digits (for example, \"000000076\")\n- there is a hard return after the trailer",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-7",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Appendix B: Transition",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "The transition of an importer from traditional CBSA processes to the CSA environment is critical, and requires careful coordination between the CBSA officer, the importer, the service providers and the CBSA. In particular, the implications of the importer's CSA \"start date\" need to be clearly understood and applied. On the importer's CSA start date, transactions submitted to the CBSA with the BN15 of the CSA-approved importer are processed using CSA procedures and the processing of records in ACROSS will change. These changes include:\n- Release records are de-linked from accounting records for importers to trigger accounting from their internal business systems.\n- The five-day time frame for the accounting of commercial goods is discontinued and the CSA importer is to account within the time frames of CSA accounting option selected. An overdue release report is not generated for releases after the start date.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-8",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Appendix C: CSA accounting options",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "CSA accounting options Element Option 1 Option 2 Accounting period, (CAD) submission For all goods received/released in month 1, CAD due on or before payment due date. For all goods received/released between the 18th of month 1 to the 17th of month 2. CAD due on or before payment due date. Payment due date 10 week days after the 17th of month 2. Same as option 1. Billing period All goods received/released in month 1, payment due 10 week days after the 17th of month 2. All goods received/released between the 18th of month 1 to the 17th of month 2, payment due 10 week days after the 17th of month 2. Range CAD and payment due date (calendar days) 31 to 62 days from receipt/release. 15 to 45 days from receipt/release. SOA 25th of month 2 for all goods released in month 1. 25th of month 2 for all goods released between the 18th of month 1 to the 17th of month 2. Correction period From CAD submission date to payment due date. Same as option 1. Adjustment period From payment date onward. Same as option 1.",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-9",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "Appendix D: Letter of authorization",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency (CBSA) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  },
+  {
+    "id": "dmemo-D23-3-1-10",
+    "doc_type": "memorandum",
+    "act_code": "D-Memo",
+    "act_short": "D-Memo",
+    "act_name": "CBSA D-Memoranda",
+    "section": "D23-3-1",
+    "marginal_note": "References",
+    "part": "",
+    "division": "",
+    "heading": "",
+    "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Customs Act\n- Customs Tariff\n- Presentation of Persons (2003) Regulations\n- Privacy Act\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\nRelated D memoranda\n- Memorandum D1-4-1: CBSA Invoice Requirements\n- Memorandum D1-6-1: Authority to Act as Agent\n- Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and Duties Relief Programs\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-2-1: Customs Self-Assessment Program for Carriers\nSuperseded D memorandum\nD23-3-1 dated January 31, 2025\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch",
+    "history": "",
+    "last_amended": "2026-01-08",
+    "current_to": "2026-01-08",
+    "citation": "Memorandum D23-3-1",
+    "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html"
+  }
+]
\ No newline at end of file
diff --git a/requirements.txt b/requirements.txt
new file mode 100644
index 0000000000000000000000000000000000000000..2ac72de3df25d686f13ac1605da13c6844841e13
--- /dev/null
+++ b/requirements.txt
@@ -0,0 +1,11 @@
+# CanLex dependencies. Install into the project venv:
+#   py -m venv .venv
+#   .venv\Scripts\python.exe -m pip install -r requirements.txt
+mcp>=1.2               # MCP server (server.py)
+model2vec>=0.6         # local semantic embeddings (embed.py)
+numpy>=2.0             # vector math for hybrid retrieval (index.py)
+onnxruntime>=1.20      # cross-encoder reranker runtime (rerank.py)
+huggingface-hub>=0.20  # one-time model downloads (embed.py, rerank.py)
+tokenizers>=0.20       # cross-encoder tokenization (rerank.py)
+beautifulsoup4>=4.12   # parse CBSA D-Memoranda HTML (dmemo.py)
+pypdf>=4.0             # extract text from PDF-only D-Memoranda (dmemo.py)